diff --git a/reports/Chunks/AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023.chunks.json b/reports/Chunks/AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 6eda437b556d7ffd949ecf328bbeacf3ec4b14ff..0000000000000000000000000000000000000000 --- a/reports/Chunks/AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -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": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P- UG-AAZ-003 AND LOAN 2100150038645", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P- UG-AAZ-003 AND LOAN 2100150038645", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "AAgriculture Value Chain Development Project (AVCDP) 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 THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P- UG-AAZ-003 AND LOAN 2100150038645", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P- UG-AAZ-003 AND LOAN 2100150038645", "page": 1, "level": 1}}], "page": 2, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 1}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 1}}], "page": 3, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["ADB", "African Development Bank"], ["ADF", "African Development Bank"], ["AVCDP", "Agriculture Value Chain Development Project"], ["BoU", "Bank of Uganda"], ["DA", "Designated Account"], ["DC", "Development Committee"], ["FA", "Financing Agreement"], ["GoU", "Government of Uganda"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFMS", "Integrated Financial Management System"], ["IPSAS", "International Public Sector Accounting Standards"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["MAAIF", "Ministry of Agriculture, Animal Industry and Fisheries"], ["MOFPED", "Ministry of Finance, Planning and Economic Development"], ["NDP", "National Development Plan"], ["PS/ST", "Permanent Secretary/ Secretary to the Treasury"], ["UGX", "Uganda Shillings"], ["USD", "United States Dollars"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 1}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 1}}], "page": 3, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID P-UG-AAZ-003 AND LOAN 2100150038645", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID P-UG-AAZ-003 AND LOAN 2100150038645", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 1}}], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) 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 THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID P-UG-AAZ-003 AND LOAN 2100150038645", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 1}}], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID P-UG-AAZ-003 AND LOAN 2100150038645", "page": 4, "level": 1}}], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Agriculture Value Chain", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID P-UG-AAZ-003 AND LOAN 2100150038645", "page": 4, "level": 1}}], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development Project (AVCDP) Loan Number 2100150038645, which comprise the Statement", "metadata": {"headings": [{"headings_0": {"content": "Development Project (AVCDP) Loan Number 2100150038645, which comprise the Statement", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of Financial Position as at 30 th June 2023, Statement of Cash Receipts and Payments, Statement of Financial Position 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 1 to the financial statements. \nIn my opinion, the accompanying Financial Statements of the Agriculture Value Chain Development Project, for the year ended 30 th June, 2023 are prepared in all material", "metadata": {"headings": [{"headings_0": {"content": "Development Project (AVCDP) Loan Number 2100150038645, which comprise the Statement", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "Development Project (AVCDP) Loan Number 2100150038645, which comprise the Statement", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 1}}]], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "respects, in accordance with the basis of Accounting described under Note 1 of the financial statements, and in conformity with the terms of the Financing Agreement.", "metadata": {"headings": [{"headings_0": {"content": "respects, in accordance with the basis of Accounting described under Note 1 of the financial statements, and in conformity with the terms of the Financing Agreement.", "page": 4, "level": 4}}, {"headings_1": {"content": "Development Project (AVCDP) Loan Number 2100150038645, which comprise the Statement", "page": 4, "level": 2}}], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "respects, in accordance with the basis of Accounting described under Note 1 of the financial statements, and in conformity with the terms of the Financing Agreement.", "page": 4, "level": 4}}], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 1}}], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Institutions (ISSAIs). My responsibilities under those standards are further described in the", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 1}}], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the 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,", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the 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,", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "together with the ethical requirements that are relevant to my audit of the financial", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the 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,", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the 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,", "page": 4, "level": 4}}], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the 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,", "page": 4, "level": 4}}], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 1}}, {"headings_1": {"content": "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", "page": 4, "level": 4}}], "page": 4, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Project became effective on 18 th December 2018 and was expected to end on 30 th June 2023 however, I noted that there was an extension of the Project closing date to 30 th June, 2025. The Project total cost is USD.76,950,000 and is funded by African Development Bank (ADB).", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 1}}, {"headings_1": {"content": "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", "page": 4, "level": 4}}], "page": 5, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The overall objective of the Project is to contribute to poverty reduction and economic growth in Uganda through enhanced productivity and commercialization of agriculture. The specific project objective is to improve household incomes, food", "metadata": {"headings": [{"headings_0": {"content": "The overall objective of the Project is to contribute to poverty reduction and economic growth in Uganda through enhanced productivity and commercialization of agriculture. The specific project objective is to improve household incomes, food", "page": 5, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 1}}], "page": 5, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "security, and climate resilience through commercial agricultural practices, sustainable natural resources management and agricultural enterprise development.", "metadata": {"headings": [{"headings_0": {"content": "The overall objective of the Project is to contribute to poverty reduction and economic growth in Uganda through enhanced productivity and commercialization of agriculture. The specific project objective is to improve household incomes, food", "page": 5, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 1}}], "page": 5, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Project targets to reach 1,816,756 beneficiaries of which 52% are women and", "metadata": {"headings": [{"headings_0": {"content": "The Project targets to reach 1,816,756 beneficiaries of which 52% are women and", "page": 5, "level": 2}}, {"headings_1": {"content": "The overall objective of the Project is to contribute to poverty reduction and economic growth in Uganda through enhanced productivity and commercialization of agriculture. The specific project objective is to improve household incomes, food", "page": 5, "level": 4}}], "page": 5, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "comprising 386,544 households. \nI undertook procedures to confirm if the project underwent proper project initiation", "metadata": {"headings": [{"headings_0": {"content": "The Project targets to reach 1,816,756 beneficiaries of which 52% are women and", "page": 5, "level": 2}}, {"headings_1": {"content": "The overall objective of the Project is to contribute to poverty reduction and economic growth in Uganda through enhanced productivity and commercialization of agriculture. The specific project objective is to improve household incomes, food", "page": 5, "level": 4}}, [{"headings_0": {"content": "The Project targets to reach 1,816,756 beneficiaries of which 52% are women and", "page": 5, "level": 2}}, {"headings_1": {"content": "The overall objective of the Project is to contribute to poverty reduction and economic growth in Uganda through enhanced productivity and commercialization of agriculture. The specific project objective is to improve household incomes, food", "page": 5, "level": 4}}]], "page": 5, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and approval. I further reviewed if the project was being implemented as expected. Based on the procedures undertaken I observed the following;", "metadata": {"headings": [{"headings_0": {"content": "and approval. I further reviewed if the project was being implemented as expected. Based on the procedures undertaken I observed the following;", "page": 5, "level": 4}}, {"headings_1": {"content": "The Project targets to reach 1,816,756 beneficiaries of which 52% are women and", "page": 5, "level": 2}}], "page": 5, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.1 Project Initiation 1.1.1 Project Concept Note", "metadata": {"headings": [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project Concept Note", "page": 5, "level": 1}}, {"headings_1": {"content": "and approval. I further reviewed if the project was being implemented as expected. Based on the procedures undertaken I observed the following;", "page": 5, "level": 4}}], "page": 5, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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 note is to ensure that", "metadata": {"headings": [{"headings_0": {"content": "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 note is to ensure that", "page": 5, "level": 4}}, {"headings_1": {"content": "1.1 Project Initiation 1.1.1 Project Concept Note", "page": 5, "level": 1}}], "page": 5, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the project idea is consistent with the national development priorities as specified in", "metadata": {"headings": [{"headings_0": {"content": "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 note is to ensure that", "page": 5, "level": 4}}, {"headings_1": {"content": "1.1 Project Initiation 1.1.1 Project Concept Note", "page": 5, "level": 1}}], "page": 5, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the NDP and to control duplication of interventions. The guidelines also require that the concept note is submitted to the PS/ST for approval.", "metadata": {"headings": [{"headings_0": {"content": "the NDP and to control duplication of interventions. The guidelines also require that the concept note is submitted to the PS/ST for approval.", "page": 5, "level": 4}}, {"headings_1": {"content": "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 note is to ensure that", "page": 5, "level": 4}}], "page": 5, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the project had a concept note prepared against the development", "metadata": {"headings": [{"headings_0": {"content": "I noted that the project had a concept note prepared against the development", "page": 5, "level": 2}}, {"headings_1": {"content": "the NDP and to control duplication of interventions. The guidelines also require that the concept note is submitted to the PS/ST for approval.", "page": 5, "level": 4}}], "page": 5, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committee guidelines.", "metadata": {"headings": [{"headings_0": {"content": "I noted that the project had a concept note prepared against the development", "page": 5, "level": 2}}, {"headings_1": {"content": "the NDP and to control duplication of interventions. The guidelines also require that the concept note is submitted to the PS/ST for approval.", "page": 5, "level": 4}}], "page": 5, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 5, "level": 1}}, {"headings_1": {"content": "I noted that the project had a concept note prepared against the development", "page": 5, "level": 2}}], "page": 5, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 5, "level": 1}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to maintain this good practice for all future projects.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to maintain this good practice for all future projects.", "page": 6, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 1}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.1.3 Preparation of feasibility studies", "metadata": {"headings": [{"headings_0": {"content": "1.1.3 Preparation of feasibility studies", "page": 6, "level": 1}}, {"headings_1": {"content": "I advised the Accounting Officer to maintain this good practice for all future projects.", "page": 6, "level": 2}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 3.9 of the Project Development Committee Guidelines 2016 requires that", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.9 of the Project Development Committee Guidelines 2016 requires that", "page": 6, "level": 2}}, {"headings_1": {"content": "1.1.3 Preparation of feasibility studies", "page": 6, "level": 1}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in order to ensure that public resources are allocated to the most productive investments that have maximum positive impact on national welfare, all new projects", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.9 of the Project Development Committee Guidelines 2016 requires that", "page": 6, "level": 2}}, {"headings_1": {"content": "1.1.3 Preparation of feasibility studies", "page": 6, "level": 1}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "shall be subjected to pre-feasibility and feasibility studies. Additionally, Paragraph", "metadata": {"headings": [{"headings_0": {"content": "shall be subjected to pre-feasibility and feasibility studies. Additionally, Paragraph", "page": 6, "level": 2}}, {"headings_1": {"content": "Paragraph 3.9 of the Project Development Committee Guidelines 2016 requires that", "page": 6, "level": 2}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.10 of the same guidelines states that the sponsoring agency shall undertake a pre- feasibility study for all concept notes approved to identify and appraise all alternative available interventions that can be undertaken to achieve the project objectives. Paragraph 3.13 requires that a detailed feasibility study be undertaken by the sponsoring agency for all projects whose pre-feasibility study has been approved by the DC.", "metadata": {"headings": [{"headings_0": {"content": "shall be subjected to pre-feasibility and feasibility studies. Additionally, Paragraph", "page": 6, "level": 2}}, {"headings_1": {"content": "Paragraph 3.9 of the Project Development Committee Guidelines 2016 requires that", "page": 6, "level": 2}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I noted that a detailed feasibility study was undertaken prior to the execution of the", "metadata": {"headings": [{"headings_0": {"content": "I noted that a detailed feasibility study was undertaken prior to the execution of the", "page": 6, "level": 2}}, {"headings_1": {"content": "shall be subjected to pre-feasibility and feasibility studies. Additionally, Paragraph", "page": 6, "level": 2}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "project.", "metadata": {"headings": [{"headings_0": {"content": "I noted that a detailed feasibility study was undertaken prior to the execution of the", "page": 6, "level": 2}}, {"headings_1": {"content": "shall be subjected to pre-feasibility and feasibility studies. Additionally, Paragraph", "page": 6, "level": 2}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 6, "level": 1}}, {"headings_1": {"content": "I noted that a detailed feasibility study was undertaken prior to the execution of the", "page": 6, "level": 2}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to maintain this good practice for all future projects.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to maintain this good practice for all future projects.", "page": 6, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 1}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "metadata": {"headings": [{"headings_0": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 1}}, {"headings_1": {"content": "I advised the Accounting Officer to maintain this good practice for all future projects.", "page": 6, "level": 2}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I compared the total cumulative disbursements of Project funds as at 30 th June, 2023 against the project financing agreement and the Technical Annex to the Project Appraisal Document and noted that the total cumulative disbursements to date were substantially less than expected as per the project financing agreement as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 1}}, {"headings_1": {"content": "I advised the Accounting Officer to maintain this good practice for all future projects.", "page": 6, "level": 2}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 1: Donor funds", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Donor funds", "page": 6, "level": 1}}, {"headings_1": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 1}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Project year -4 **(2022/2023)**", "279,313,106,574", "100,785,585,972", "178,527,520,602"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Donor funds", "page": 6, "level": 1}}, {"headings_1": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 1}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["Details", "Expected disbursement as financing agreement (UGX) total per", "Actual disbursement as at 30 th June 2023 (UGX)", "Undisbursed funds (UGX)"], "type": "table"}}, {"content": [["Project year -4 **(2022/2023)**", "25,066,521,353", "18,947,378,985", "6,119,142,368"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Donor funds", "page": 6, "level": 1}}, {"headings_1": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 1}}], "page": 6, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["Details", "Expected total disbursement per financing agreement (UGX) as", "Actual disbursement as at 30 th June 2023 (UGX)", "Undisbursed funds (UGX)"], "type": "table"}}, {"content": "cent (0.50%) per annum on the undisbursed portion of the loan, which shall begin to accrue one hundred and twenty days after the date of the agreement.", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Donor funds", "page": 6, "level": 1}}, {"headings_1": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 1}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I observed that by the close of the financial year 2022/2023, the project should have spent USD.76.3 Million. However, management had withdrawn a total of USD27.5", "metadata": {"headings": [{"headings_0": {"content": "I observed that by the close of the financial year 2022/2023, the project should have spent USD.76.3 Million. However, management had withdrawn a total of USD27.5", "page": 7, "level": 4}}, {"headings_1": {"content": "Table 1: Donor funds", "page": 6, "level": 1}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Million, resulting in unwithdrawn financing balances to the tune of USD48.8 Million.", "metadata": {"headings": [{"headings_0": {"content": "I observed that by the close of the financial year 2022/2023, the project should have spent USD.76.3 Million. However, management had withdrawn a total of USD27.5", "page": 7, "level": 4}}, {"headings_1": {"content": "Table 1: Donor funds", "page": 6, "level": 1}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accordingly, the annual interest charge payable on the unwithdrawn Project funds had accumulated to USD.243,757 (UGX.892,669,822) as at 30 th June, 2023.", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, the annual interest charge payable on the unwithdrawn Project funds had accumulated to USD.243,757 (UGX.892,669,822) as at 30 th June, 2023.", "page": 7, "level": 4}}, {"headings_1": {"content": "I observed that by the close of the financial year 2022/2023, the project should have spent USD.76.3 Million. However, management had withdrawn a total of USD27.5", "page": 7, "level": 4}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the project implementation was delayed by 18", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, the annual interest charge payable on the unwithdrawn Project funds had accumulated to USD.243,757 (UGX.892,669,822) as at 30 th June, 2023.", "page": 7, "level": 4}}, {"headings_1": {"content": "I observed that by the close of the financial year 2022/2023, the project should have spent USD.76.3 Million. However, management had withdrawn a total of USD27.5", "page": 7, "level": 4}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "months due to delayed approvals. In addition, the two COVID 19 lockdowns greatly affected the project operations. Disruption of international manufacturing after COVID was another factor that significantly affected project performance as suppliers could not deliver the highly sophisticated items on time. The Project had committed", "metadata": {"headings": [{"headings_0": {"content": "months due to delayed approvals. In addition, the two COVID 19 lockdowns greatly affected the project operations. Disruption of international manufacturing after COVID was another factor that significantly affected project performance as suppliers could not deliver the highly sophisticated items on time. The Project had committed", "page": 7, "level": 4}}, {"headings_1": {"content": "Accordingly, the annual interest charge payable on the unwithdrawn Project funds had accumulated to USD.243,757 (UGX.892,669,822) as at 30 th June, 2023.", "page": 7, "level": 4}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "64% of the loan, and was currently undertaking other procurements which would increase commitment to 90% by 30 th June, 2024.", "metadata": {"headings": [{"headings_0": {"content": "months due to delayed approvals. In addition, the two COVID 19 lockdowns greatly affected the project operations. Disruption of international manufacturing after COVID was another factor that significantly affected project performance as suppliers could not deliver the highly sophisticated items on time. The Project had committed", "page": 7, "level": 4}}, {"headings_1": {"content": "Accordingly, the annual interest charge payable on the unwithdrawn Project funds had accumulated to USD.243,757 (UGX.892,669,822) as at 30 th June, 2023.", "page": 7, "level": 4}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 7, "level": 1}}, {"headings_1": {"content": "months due to delayed approvals. In addition, the two COVID 19 lockdowns greatly affected the project operations. Disruption of international manufacturing after COVID was another factor that significantly affected project performance as suppliers could not deliver the highly sophisticated items on time. The Project had committed", "page": 7, "level": 4}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that all the undisbursed funds are drawn", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all the undisbursed funds are drawn", "page": 7, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 1}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by the project before project closure.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all the undisbursed funds are drawn", "page": 7, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 1}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.2.2 Cumulative achievement of project activities", "metadata": {"headings": [{"headings_0": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 1}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that all the undisbursed funds are drawn", "page": 7, "level": 2}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I compared the cumulative performance for a sample of project activities against the cumulative targets for the current year (Year 4) to assess the extent to which project", "metadata": {"headings": [{"headings_0": {"content": "I compared the cumulative performance for a sample of project activities against the cumulative targets for the current year (Year 4) to assess the extent to which project", "page": 7, "level": 4}}, {"headings_1": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 1}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "targets had been achieved over time.", "metadata": {"headings": [{"headings_0": {"content": "I compared the cumulative performance for a sample of project activities against the cumulative targets for the current year (Year 4) to assess the extent to which project", "page": 7, "level": 4}}, {"headings_1": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 1}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I sampled forty-eight (48) activities worth UGX.208,705,576,960 and noted that targets for twelve (12) activities worth UGX.25,629,033,233 had been fully achieved, while targets for the remaining thirty-six (36) activities worth UGX.183,076,543,727 were yet to be completed. Refer to the table below;", "metadata": {"headings": [{"headings_0": {"content": "I sampled forty-eight (48) activities worth UGX.208,705,576,960 and noted that targets for twelve (12) activities worth UGX.25,629,033,233 had been fully achieved, while targets for the remaining thirty-six (36) activities worth UGX.183,076,543,727 were yet to be completed. Refer to the table below;", "page": 7, "level": 4}}, {"headings_1": {"content": "I compared the cumulative performance for a sample of project activities against the cumulative targets for the current year (Year 4) to assess the extent to which project", "page": 7, "level": 4}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1.", "Not achieved", "36", "183,076,543,727", "62,424,196,203"], ["2.", "Fully achieved", "12", "25,629,033,233", "17,425,942,629"], ["", "**Total**", "**48**", "**208,705,576,960**", "**79,850,138,832**"]], "metadata": {"headings": [{"headings_0": {"content": "I sampled forty-eight (48) activities worth UGX.208,705,576,960 and noted that targets for twelve (12) activities worth UGX.25,629,033,233 had been fully achieved, while targets for the remaining thirty-six (36) activities worth UGX.183,076,543,727 were yet to be completed. Refer to the table below;", "page": 7, "level": 4}}, {"headings_1": {"content": "I compared the cumulative performance for a sample of project activities against the cumulative targets for the current year (Year 4) to assess the extent to which project", "page": 7, "level": 4}}], "page": 7, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Status of Implementation", "Number of Activities", "Budget Amount", "Actual Amount"], "type": "table"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "I sampled forty-eight (48) activities worth UGX.208,705,576,960 and noted that targets for twelve (12) activities worth UGX.25,629,033,233 had been fully achieved, while targets for the remaining thirty-six (36) activities worth UGX.183,076,543,727 were yet to be completed. Refer to the table below;", "page": 7, "level": 4}}], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to enhance contract supervision and ensure that all", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to enhance contract supervision and ensure that all", "page": 8, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "outstanding project activities are completed without further delay. \n1.3", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to enhance contract supervision and ensure that all", "page": 8, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}, [{"headings_0": {"content": "I advised the Accounting Officer to enhance contract supervision and ensure that all", "page": 8, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}]], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance of the budget for the year", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 8, "level": 1}}, {"headings_1": {"content": "I advised the Accounting Officer to enhance contract supervision and ensure that all", "page": 8, "level": 2}}], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.3.1 Performance of Project Receipts", "metadata": {"headings": [{"headings_0": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 1}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 8, "level": 1}}], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Project had an approved budget of UGX.84.02Bn for the financial year 2022/2023, out of which UGX.80.67Bn was available for spending, resulting in a shortfall of UGX.3.35Bn representing 96% performance as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 1}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 8, "level": 1}}], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["GOU", "10.27", "6.92", "3.35", "67%"], ["Donor Funds", "73.75", "73.75", "0", "100%"], ["**Total**", "**84.02**", "**80.67**", "**3.35**", "**96%**"]], "metadata": {"headings": [{"headings_0": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 1}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 8, "level": 1}}], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["Source", "Approved budget (UGX) Bn", "Receipts (UGX) Bn", "Variance (UGX) Bn", "%age performance"], "type": "table"}}, {"content": "Due to the shortfalls in project receipts, the following activities were not implemented during the year.", "metadata": {"headings": [{"headings_0": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 1}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 8, "level": 1}}], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Procure Exotic Bulls", "1.18", "To enhance the availability of improved dairy and beef cattle germplasm"], ["2", "Bulk Nitrogen storage tank", "0.76", "For storage of liquid nitrogen used in carrying semen"], ["3", "Seed Storage Equipment", "0.72", "For conserving different varieties of seed/produce"], ["4", "Certified hybrid Maize Seed", "0.60", "Planted Seed guarantees large volume output"], ["", "**Total**", "**3.26**", ""]], "metadata": {"headings": [{"headings_0": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 1}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 8, "level": 1}}], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Activities", "Amount (UGX \u2018BN)", "The purpose for the activity"], "type": "table"}}, {"content": "Failure to implement the planned activities may lead to failure to achieve the project", "metadata": {"headings": [{"headings_0": {"content": "Failure to implement the planned activities may lead to failure to achieve the project", "page": 8, "level": 2}}, {"headings_1": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 1}}], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "targeted objectives in the set timelines. \nThe Accounting Officer explained that the Ministry had liaised with MoFPED for", "metadata": {"headings": [{"headings_0": {"content": "Failure to implement the planned activities may lead to failure to achieve the project", "page": 8, "level": 2}}, {"headings_1": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 1}}, [{"headings_0": {"content": "Failure to implement the planned activities may lead to failure to achieve the project", "page": 8, "level": 2}}, {"headings_1": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 1}}]], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "release of these funds. The activities were rolled over to the 2023/24 Financial Year.", "metadata": {"headings": [{"headings_0": {"content": "release of these funds. The activities were rolled over to the 2023/24 Financial Year.", "page": 8, "level": 2}}, {"headings_1": {"content": "Failure to implement the planned activities may lead to failure to achieve the project", "page": 8, "level": 2}}], "page": 8, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "AVCP USD Project Account", "100088400037", "3,810,073,570"], ["2", "AVCP UGX Project Account", "100088000132", "22,757,691"], ["3", "DDA Project Account", "1100183917", "137,000,554"], ["4", "NARO Project Account", "105613904902", "2,960,120"], ["5", "NAGRC&DB Project Account", "9030005968266", "48,657,671"], ["", "**Total Project Account balances**", "", "**4,021,449,606**"], ["6", "Unspent Balances retained at ADB", "", "23,552,929,615"], ["7", "Returned to Consolidated Fund", "", "180,194,704"], ["", "**Total Project Unspent Balances for the Year**", "", "**27,754,573,925**"]], "metadata": {"headings": [{"headings_0": {"content": "release of these funds. The activities were rolled over to the 2023/24 Financial Year.", "page": 8, "level": 2}}, {"headings_1": {"content": "Failure to implement the planned activities may lead to failure to achieve the project", "page": 8, "level": 2}}], "page": 9, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Project Accounts", "Account NO.", "2022/23"], "type": "table"}}, {"content": "As a result of failure to absorb all the available funds, the following Project activities", "metadata": {"headings": [{"headings_0": {"content": "As a result of failure to absorb all the available funds, the following Project activities", "page": 9, "level": 2}}, {"headings_1": {"content": "release of these funds. The activities were rolled over to the 2023/24 Financial Year.", "page": 8, "level": 2}}], "page": 9, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "were not fully implemented;", "metadata": {"headings": [{"headings_0": {"content": "As a result of failure to absorb all the available funds, the following Project activities", "page": 9, "level": 2}}, {"headings_1": {"content": "release of these funds. The activities were rolled over to the 2023/24 Financial Year.", "page": 8, "level": 2}}], "page": 9, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Production and Productivity Enhancement Component", "Exotic Embryos", "1.78", "to the Contractor failed perform as per contract"], ["2", null, "HPLC machine and Accessories", "0.41", "Delays in delivery by supplier"], ["3", null, "Procure Pasture seed for farmers to increase production and productivity in the project area", "0.36", "Delays procurement process in the"], ["4", null, "Seed certification manuals and protocols for maize and rice", "0.27", "Delays procurement process in the"], ["5", null, "Construction sanitary Labs of Phyto-", "3.12", "Delays in the procurement process"], ["6", null, "Construction of Semen Lab Entebbe", "0.83", "Delays in the procurement process"], ["7", "Infrastructure Development Component", "Assorted heavy equipment for Acomai Irrigation Scheme", "3.40", "Delays in the procurement process; contracts yet to be signed with suppliers"], ["8", "Market Development and Facilitation Component Trade", "Equipment for the National metrology lab at UNBS", "4.80", "Delays the procurement process; contracts signed in"], ["9", null, "Milk Nakasongola collection Centre", "1.50", "Delays the procurement process; contracts signed in"], ["", "Total", "", "16.47", ""]], "metadata": {"headings": [{"headings_0": {"content": "As a result of failure to absorb all the available funds, the following Project activities", "page": 9, "level": 2}}, {"headings_1": {"content": "release of these funds. The activities were rolled over to the 2023/24 Financial Year.", "page": 8, "level": 2}}], "page": 9, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Project Component", "Activities", "Amount (UGX) BN", "Reason/Attribution"], "type": "table"}}, {"content": "- Breeder farmers under NAGRC & DB missed out on 894 exotic embryos (298", "metadata": {"headings": [{"headings_0": {"content": "As a result of failure to absorb all the available funds, the following Project activities", "page": 9, "level": 2}}, {"headings_1": {"content": "release of these funds. The activities were rolled over to the 2023/24 Financial Year.", "page": 8, "level": 2}}], "page": 9, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Delays in delivery of heavy equipment for Acomai Irrigation Scheme and National", "metadata": {"headings": [{"headings_0": {"content": "As a result of failure to absorb all the available funds, the following Project activities", "page": 9, "level": 2}}, {"headings_1": {"content": "release of these funds. The activities were rolled over to the 2023/24 Financial Year.", "page": 8, "level": 2}}], "page": 9, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the ministry had rolled over activities to the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the ministry had rolled over activities to the", "page": 10, "level": 2}}, {"headings_1": {"content": "As a result of failure to absorb all the available funds, the following Project activities", "page": 9, "level": 2}}], "page": 10, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2023/24 financial year. In addition, the ministry had fast tracked procurement in", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the ministry had rolled over activities to the", "page": 10, "level": 2}}, {"headings_1": {"content": "As a result of failure to absorb all the available funds, the following Project activities", "page": 9, "level": 2}}], "page": 10, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "order to increase commitment to 90% by 30 th June 2024.", "metadata": {"headings": [{"headings_0": {"content": "order to increase commitment to 90% by 30 th June 2024.", "page": 10, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the ministry had rolled over activities to the", "page": 10, "level": 2}}], "page": 10, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "order to increase commitment to 90% by 30 th June 2024.", "page": 10, "level": 2}}], "page": 10, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to enhance contract supervision and monitoring of all ongoing projects to avoid further delays and in future ensure that procurement processes for planned activities are undertaken in a timely manner. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "order to increase commitment to 90% by 30 th June 2024.", "page": 10, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 10, "level": 1}}, {"headings_1": {"content": "order to increase commitment to 90% by 30 th June 2024.", "page": 10, "level": 2}}]], "page": 10, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 10, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 10, "level": 1}}], "page": 10, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I undertook procedures to establish if project activities were undertaken in a timely manner and were of expected quality and quantity. I also verified the reasonableness of the costs of these activities and functionality in regard to completed works. Below", "metadata": {"headings": [{"headings_0": {"content": "I undertook procedures to establish if project activities were undertaken in a timely manner and were of expected quality and quantity. I also verified the reasonableness of the costs of these activities and functionality in regard to completed works. Below", "page": 10, "level": 4}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 10, "level": 1}}], "page": 10, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "is a summary of my observations, details of which have been provided as Appendix", "metadata": {"headings": [{"headings_0": {"content": "I undertook procedures to establish if project activities were undertaken in a timely manner and were of expected quality and quantity. I also verified the reasonableness of the costs of these activities and functionality in regard to completed works. Below", "page": 10, "level": 4}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 10, "level": 1}}], "page": 10, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "II.", "metadata": {"headings": [{"headings_0": {"content": "II.", "page": 10, "level": 1}}, {"headings_1": {"content": "I undertook procedures to establish if project activities were undertaken in a timely manner and were of expected quality and quantity. I also verified the reasonableness of the costs of these activities and functionality in regard to completed works. Below", "page": 10, "level": 4}}], "page": 10, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing extent of service delivery from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Table showing extent of service delivery from implemented activities", "page": 10, "level": 1}}, {"headings_1": {"content": "II.", "page": 10, "level": 1}}], "page": 10, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1.", "Construction of Acomai Irrigation Scheme and Associated Facilities in Bukedea and Bulambuli Districts", "15,006,158", "\uf0b7 As of October 2023 Progress stood at 52% completion. Contractor attributed the slow progress to adverse weather conditions especially hindering earthworks. \uf0b7 The audit noted a number of incomplete works including main canals (4.1Kms), secondary canals (28Kms), tertiary canals, secondary drains, tertiary drains, flood protection works, irrigation infrastructure, and scheme buildings such as warehouses and facilities among others. \uf0b7 Management has not undertaken the Environmental and social Impact Assessment (ESIA) for auxiliary facilities (camp and batching plant). the", "\uf0b7 Delayed \uf0b7 Failure completion of the scheme leads to delays in achieving Project Objectives. to undertake ESIA limits management\u2019s ability to assess responsiveness and mitigate liabilities due to non-compliance with legal requirements.", "at 19. The delays were caused by Government imposed restrictions aimed controlling COVID Project Coordination Unit was greatly affected. URA requires clearance before a contractor can be exempted when acquiring goods and services for implementation of aid funded projects, which caused delays."]], "metadata": {"headings": [{"headings_0": {"content": "Table showing extent of service delivery from implemented activities", "page": 10, "level": 1}}, {"headings_1": {"content": "II.", "page": 10, "level": 1}}], "page": 10, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["No", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Conclusion regarding service delivery-", "Management Response"], "type": "table"}}, {"content": [["2.", "Construction of national Metrology Lab at UNBS", "3,694,169", "\uf0b7 Physical \uf0b7 Although the is works completed were estimated at 95% (monthly progress reports) June 2023, awaiting the delivery of the chiller to handover site. by laboratory substantially complete, it is not operational due to lack of laboratory equipment. I noted that whereas the procurement for this equipment was initiated on 22/3/2022 the contract was signed 505 days later on 9/8/2023 with expected delivery within 6 months.", "\uf0b7 The non- functionality of the laboratory due to lack of equipment implies that the anticipated service is yet to be achieved.", "The procurement involved upgrading highly sophisticated equipment as well as procuring new equipment. The selection of equipment for upgrading the lab has been slow due to the required multi- national stakeholder engagements to ensure international accreditation of the lab once completed."], ["3.", "Construction and Renovation works Milk Collection Centre in Nakasongola for", "0", "\uf0b7 Contract worth over UGX.1,533,156,228 signed on 26/09/2023, Site handed to contractor on 18/10/2023 and commencement of works on 01/11/2023 \uf0b7 I noted that works had just commenced with the contractor on I noted significant delays in procurement process for the contractor which led to delays in implementation of the construction works. site.", "\uf0b7 The delayed procurement and commencement of construction works implies that anticipated service is also delayed.", "There was delay in confirmation land ownership by the Nakasongola district. The site was handed over on 18/10/2023, and works are ongoing and expected by July 2024."], ["4.", "Construction of Phytosanitary laboratories in Namalere (Summit Projekt Ltd)", "0", "over UGX.3,108,146,500 signed on 26/09/2023, Site handed to contractor on 20/10/2023 however contractor is yet to commence works on site. (I noted that works were yet to commence on site). \uf0b7 I also noted significant delays in \uf0b7 Contract worth", "procurement and commencement of construction works implies that anticipated service is yet to be achieved and therefore delayed \uf0b7 The delayed", "of Namalere land ownership and boundary opening issues took long to complete. In addition, the phyto-sanitary laboratories are sophisticated. \uf0b7 Confirmation"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing extent of service delivery from implemented activities", "page": 10, "level": 1}}, {"headings_1": {"content": "II.", "page": 10, "level": 1}}], "page": 11, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["No", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Conclusion regarding service delivery-", "Management Response"], "type": "table"}}, {"content": [["procurement process for the contractor which led to delays in implementation of the construction works.", "", "Selection of the contractor required a careful process to get the right contractor to ensure international accreditation after construction.", null, null, null], ["5.", "Supply HPLC Accessories. of and", "407,063", "\uf0b7 Equipment delivered in March 2023 and installation undertaken months 19/09/2023. six later on \uf0b7 I noted that the equipment is meant to be used for analysing active ingredients in most common pesticides such as Cypermethrin, Profenofos others. among used \uf0b7 However, the starter pack for training the beneficiary users contained caffeine which is not an active ingredient in pesticides. that \uf0b7 Interview with users revealed the training in usage was insufficient given the lack of hands on training and the need to consider training with active ingredients in pesticides implying a need to undertake further training and obtain sufficient consumables so as to effectively use the equipment.", "\uf0b7 Failure to a using required undertake comprehensive training the active ingredients implies that the equipment is yet to serve its intended purpose and the anticipated service is yet to be achieved.", "The initial installation was done in April 2023 but for its completion, the supplier needed extra software from the manufacturer of the equipment who at one point was unwilling to provide it because the dealership for the same equipment had been given to another dealer during the contract period. the"], ["6.", "Construction of Semen Lab \u2013 Entebbe", "0", "\uf0b7 Contract worth UGX.829,124,700 signed 26/09/2023, handed over on Site to", "\uf0b7 The delayed procurement and commencement of construction", "The semen laboratories are sophisticated. Selection of the contractor"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing extent of service delivery from implemented activities", "page": 10, "level": 1}}, {"headings_1": {"content": "II.", "page": 10, "level": 1}}], "page": 12, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["No", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Conclusion regarding service delivery-", "Management Response"], "type": "table"}}, {"content": [["site. contractor on 21/10/2023 and commencement of works on 29/10/2023 \uf0b7 I noted that works had just commenced with the contractor on I noted significant delays in procurement process for the contractor which led to delays in implementation of the construction works.", "works implies that anticipated service is yet to be achieved and therefore delayed", "required a careful process to get the right contractor to ensure international accreditation after construction.", null, null, null], ["7.", "Supply Delivery Exotic Bulls and of", "1,178,000", "\uf0b7 Contract for supply of 25 exotic Bulls worth UGX.1,179,999,983 was signed on 06/12/2022; Delivery made on 29/06/2023 \u2013 late by 3 months \uf0b7 Brazil bulls (Boran) were not delivered because of a ban on export in Brazil and restrictions on exportation/importati on of live animals in transit countries. \uf0b7 I noted that 22 exotic bulls were delivered. \uf0b7 Interview with that management revealed the bulls arrived in good health and showed no signs of unhealthy features. \uf0b7 I noted that most of the bulls are still under training phase with only one bull (Ayrshire) with which semen has been collected.", "\uf0b7 The delays in delivery by the supplier led to delays in achieving the anticipated service from the exotic bulls", "The 3 months\u2019 delay was due to pre-delivery inspection by the MAAIF & NAGRC team that took place in April 2023, which covered physical and clinical checks, breed purity, pedigree performance, and herd health including vaccination history. Additionally, the bulls were subjected to pre and post- quarantine of one month. Tests for mandatory diseases taken and for tests. are run particular"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing extent of service delivery from implemented activities", "page": 10, "level": 1}}, {"headings_1": {"content": "II.", "page": 10, "level": 1}}], "page": 13, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["No", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Conclusion regarding service delivery-", "Management Response"], "type": "table"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 14, "level": 1}}, {"headings_1": {"content": "Table showing extent of service delivery from implemented activities", "page": 10, "level": 1}}], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Management is responsible for the other information. The other information comprises the", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 14, "level": 1}}, {"headings_1": {"content": "Table showing extent of service delivery from implemented activities", "page": 10, "level": 1}}], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include", "metadata": {"headings": [{"headings_0": {"content": "Project Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include", "page": 14, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 14, "level": 1}}], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the financial statements and my auditors\u2019 report thereon. \nMy 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.", "metadata": {"headings": [{"headings_0": {"content": "Project Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include", "page": 14, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 14, "level": 1}}, [{"headings_0": {"content": "Project Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include", "page": 14, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 14, "level": 1}}]], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "metadata": {"headings": [{"headings_0": {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "page": 14, "level": 2}}, {"headings_1": {"content": "Project Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include", "page": 14, "level": 4}}], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "page": 14, "level": 2}}, {"headings_1": {"content": "Project Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include", "page": 14, "level": 4}}], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "I have nothing to report in this regard.", "page": 14, "level": 2}}, {"headings_1": {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "page": 14, "level": 2}}], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Management Responsibility for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "I have nothing to report in this regard.", "page": 14, "level": 2}}], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 14, "level": 4}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 14, "level": 1}}], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Public Sector Accounting Standards (IPSAS), 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, Management is responsible for assessing the project\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 14, "level": 4}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 14, "level": 1}}, [{"headings_0": {"content": "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", "page": 14, "level": 4}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 14, "level": 1}}]], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "affecting the delivery of the mandate of the Agriculture Value Chain Development Project and using the Project Funding Guidelines, unless management has a realistic alternative to", "metadata": {"headings": [{"headings_0": {"content": "affecting the delivery of the mandate of the Agriculture Value Chain Development Project and using the Project Funding Guidelines, unless management has a realistic alternative to", "page": 14, "level": 4}}, {"headings_1": {"content": "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", "page": 14, "level": 4}}], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the contrary.", "metadata": {"headings": [{"headings_0": {"content": "affecting the delivery of the mandate of the Agriculture Value Chain Development Project and using the Project Funding Guidelines, unless management has a realistic alternative to", "page": 14, "level": 4}}, {"headings_1": {"content": "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", "page": 14, "level": 4}}], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management is responsible for overseeing the Project\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management is responsible for overseeing the Project\u2019s financial reporting process.", "page": 14, "level": 2}}, {"headings_1": {"content": "affecting the delivery of the mandate of the Agriculture Value Chain Development Project and using the Project Funding Guidelines, unless management has a realistic alternative to", "page": 14, "level": 4}}], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"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": 14, "level": 1}}, {"headings_1": {"content": "Management is responsible for overseeing the Project\u2019s financial reporting process.", "page": 14, "level": 2}}], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 14, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 14, "level": 1}}], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"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", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 14, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 14, "level": 1}}], "page": 14, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "list"}}, {"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 project\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 14, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 14, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "accounting estimates and related disclosures made by Management.", "metadata": {"headings": [{"headings_0": {"content": "accounting estimates and related disclosures made by Management.", "page": 15, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 14, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- 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 project\u2019s", "metadata": {"headings": [{"headings_0": {"content": "accounting estimates and related disclosures made by Management.", "page": 15, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 14, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "ability to deliver its mandate. If I conclude that a material uncertainty exists, I am", "metadata": {"headings": [{"headings_0": {"content": "ability to deliver its mandate. If I conclude that a material uncertainty exists, I am", "page": 15, "level": 2}}, {"headings_1": {"content": "accounting estimates and related disclosures made by Management.", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "required to draw attention in my auditor\u2019s report to the related disclosures in the", "metadata": {"headings": [{"headings_0": {"content": "ability to deliver its mandate. If I conclude that a material uncertainty exists, I am", "page": 15, "level": 2}}, {"headings_1": {"content": "accounting estimates and related disclosures made by Management.", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "metadata": {"headings": [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 15, "level": 2}}, {"headings_1": {"content": "ability to deliver its mandate. If I conclude that a material uncertainty exists, I am", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 15, "level": 2}}, {"headings_1": {"content": "ability to deliver its mandate. If I conclude that a material uncertainty exists, I am", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "report. However, future events or conditions may cause the Project to fail to deliver its", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Project to fail to deliver its", "page": 15, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mandate.", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Project to fail to deliver its", "page": 15, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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": "report. However, future events or conditions may cause the Project to fail to deliver its", "page": 15, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Project to fail to deliver its", "page": 15, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "internal control that I identify during my audit.", "metadata": {"headings": [{"headings_0": {"content": "internal control that I identify during my audit.", "page": 15, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Project to fail to deliver its", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I also provide Management with a statement that I have complied with relevant ethical", "metadata": {"headings": [{"headings_0": {"content": "I also provide Management with a statement that I have complied with relevant ethical", "page": 15, "level": 2}}, {"headings_1": {"content": "internal control that I identify during my audit.", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "I also provide Management with a statement that I have complied with relevant ethical", "page": 15, "level": 2}}, {"headings_1": {"content": "internal control that I identify during my audit.", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "From the matters communicated with Management, I determine those matters that were of", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with Management, I determine those matters that were of", "page": 15, "level": 2}}, {"headings_1": {"content": "I also provide Management with a statement that I have complied with relevant ethical", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "most significance in the audit of the financial statements of the current period and are", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with Management, I determine those matters that were of", "page": 15, "level": 2}}, {"headings_1": {"content": "I also provide Management with a statement that I have complied with relevant ethical", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law", "metadata": {"headings": [{"headings_0": {"content": "therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law", "page": 15, "level": 2}}, {"headings_1": {"content": "From the matters communicated with Management, I determine those matters that were of", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "or regulation precludes public disclosure about the matter or when, in extremely rare", "metadata": {"headings": [{"headings_0": {"content": "therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law", "page": 15, "level": 2}}, {"headings_1": {"content": "From the matters communicated with Management, I determine those matters that were of", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "circumstances, I determine that a matter should not be communicated in my report because", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 15, "level": 2}}, {"headings_1": {"content": "therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law", "page": 15, "level": 2}}], "page": 15, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 15, "level": 2}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 15, "level": 2}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 16, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to express assurance.", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 16, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 1}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 16, "level": 2}}, {"headings_1": {"content": "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", "page": 16, "level": 4}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "are as follows: \n2.0", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 16, "level": 2}}, {"headings_1": {"content": "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", "page": 16, "level": 4}}, [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 16, "level": 2}}, {"headings_1": {"content": "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", "page": 16, "level": 4}}]], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Significant delays in the procurement process", "metadata": {"headings": [{"headings_0": {"content": "Significant delays in the procurement process", "page": 16, "level": 1}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 16, "level": 2}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Standard bidding documents for procurement of supplies/Works provide for timelines within which a PDE would undertake a procurement, stating the publishing (advertising) date, bid closing date and expected contract signature date. Bid", "metadata": {"headings": [{"headings_0": {"content": "Standard bidding documents for procurement of supplies/Works provide for timelines within which a PDE would undertake a procurement, stating the publishing (advertising) date, bid closing date and expected contract signature date. Bid", "page": 16, "level": 4}}, {"headings_1": {"content": "Significant delays in the procurement process", "page": 16, "level": 1}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "documents issued by management during the years set timelines from bid publishing to contract signing for the various procurements.", "metadata": {"headings": [{"headings_0": {"content": "Standard bidding documents for procurement of supplies/Works provide for timelines within which a PDE would undertake a procurement, stating the publishing (advertising) date, bid closing date and expected contract signature date. Bid", "page": 16, "level": 4}}, {"headings_1": {"content": "Significant delays in the procurement process", "page": 16, "level": 1}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I observed that the Project has an average planned duration of 120 days (4 months) for undertaking procurements. However, four procurements worth 14.4Bn were", "metadata": {"headings": [{"headings_0": {"content": "I observed that the Project has an average planned duration of 120 days (4 months) for undertaking procurements. However, four procurements worth 14.4Bn were", "page": 16, "level": 4}}, {"headings_1": {"content": "Standard bidding documents for procurement of supplies/Works provide for timelines within which a PDE would undertake a procurement, stating the publishing (advertising) date, bid closing date and expected contract signature date. Bid", "page": 16, "level": 4}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "undertaken for an average of 505 days (17 months) each.", "metadata": {"headings": [{"headings_0": {"content": "I observed that the Project has an average planned duration of 120 days (4 months) for undertaking procurements. However, four procurements worth 14.4Bn were", "page": 16, "level": 4}}, {"headings_1": {"content": "Standard bidding documents for procurement of supplies/Works provide for timelines within which a PDE would undertake a procurement, stating the publishing (advertising) date, bid closing date and expected contract signature date. Bid", "page": 16, "level": 4}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "In another instance, I noted failure to conclude a procurement 600 days (20 months)", "metadata": {"headings": [{"headings_0": {"content": "In another instance, I noted failure to conclude a procurement 600 days (20 months)", "page": 16, "level": 2}}, {"headings_1": {"content": "I observed that the Project has an average planned duration of 120 days (4 months) for undertaking procurements. However, four procurements worth 14.4Bn were", "page": 16, "level": 4}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "since initiation of the procurement, which significantly affected service delivery. Appendix III refers.", "metadata": {"headings": [{"headings_0": {"content": "In another instance, I noted failure to conclude a procurement 600 days (20 months)", "page": 16, "level": 2}}, {"headings_1": {"content": "I observed that the Project has an average planned duration of 120 days (4 months) for undertaking procurements. However, four procurements worth 14.4Bn were", "page": 16, "level": 4}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The delays were attributed to the large volume of activities implemented by the", "metadata": {"headings": [{"headings_0": {"content": "The delays were attributed to the large volume of activities implemented by the", "page": 16, "level": 2}}, {"headings_1": {"content": "In another instance, I noted failure to conclude a procurement 600 days (20 months)", "page": 16, "level": 2}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "contracts committee at the Ministry and the expiry of the efficient delegated contracts committee, which lead to bureaucracy in implementing the procurement activities for the project.", "metadata": {"headings": [{"headings_0": {"content": "The delays were attributed to the large volume of activities implemented by the", "page": 16, "level": 2}}, {"headings_1": {"content": "In another instance, I noted failure to conclude a procurement 600 days (20 months)", "page": 16, "level": 2}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delayed procurements affect service delivery and lead to extension of project", "metadata": {"headings": [{"headings_0": {"content": "Delayed procurements affect service delivery and lead to extension of project", "page": 16, "level": 2}}, {"headings_1": {"content": "The delays were attributed to the large volume of activities implemented by the", "page": 16, "level": 2}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "timelines, which comes with unnecessary additional costs. \nThe Accounting Officer explained that the exercise of confirmation of land ownership", "metadata": {"headings": [{"headings_0": {"content": "Delayed procurements affect service delivery and lead to extension of project", "page": 16, "level": 2}}, {"headings_1": {"content": "The delays were attributed to the large volume of activities implemented by the", "page": 16, "level": 2}}, [{"headings_0": {"content": "Delayed procurements affect service delivery and lead to extension of project", "page": 16, "level": 2}}, {"headings_1": {"content": "The delays were attributed to the large volume of activities implemented by the", "page": 16, "level": 2}}]], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and boundary opening took long to get completed. In addition, since laboratories are", "metadata": {"headings": [{"headings_0": {"content": "and boundary opening took long to get completed. In addition, since laboratories are", "page": 16, "level": 2}}, {"headings_1": {"content": "Delayed procurements affect service delivery and lead to extension of project", "page": 16, "level": 2}}], "page": 16, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P-UG-AAZ-003 AND LOAN 2100150038645", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P-UG-AAZ-003 AND LOAN 2100150038645", "page": 18, "level": 1}}, {"headings_1": {"content": "and boundary opening took long to get completed. In addition, since laboratories are", "page": 16, "level": 2}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) 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 DESIGNATED ACCOUNTS OPERATIONS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P-UG-AAZ-003 AND LOAN 2100150038645", "page": 18, "level": 1}}, {"headings_1": {"content": "and boundary opening took long to get completed. In addition, since laboratories are", "page": 16, "level": 2}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 18, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P-UG-AAZ-003 AND LOAN 2100150038645", "page": 18, "level": 1}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the Designated Account Statements of the Agriculture Value Chain", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 18, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P-UG-AAZ-003 AND LOAN 2100150038645", "page": 18, "level": 1}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development Project (AVCDP) Project ID: P-UG-AAZ-003 and Loan 2100150038645 for the", "metadata": {"headings": [{"headings_0": {"content": "Development Project (AVCDP) Project ID: P-UG-AAZ-003 and Loan 2100150038645 for the", "page": 18, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 18, "level": 1}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "year ended 30 th June 2023 which is set out on page 28 of the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Development Project (AVCDP) Project ID: P-UG-AAZ-003 and Loan 2100150038645 for the", "page": 18, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 18, "level": 1}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "In my opinion, Project Management complied in all material respects, with the African", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, Project Management complied in all material respects, with the African", "page": 18, "level": 2}}, {"headings_1": {"content": "Development Project (AVCDP) Project ID: P-UG-AAZ-003 and Loan 2100150038645 for the", "page": 18, "level": 2}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Bank (ADB) rules and procedures and the Designated Account Statements for", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, Project Management complied in all material respects, with the African", "page": 18, "level": 2}}, {"headings_1": {"content": "Development Project (AVCDP) Project ID: P-UG-AAZ-003 and Loan 2100150038645 for the", "page": 18, "level": 2}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the Agriculture Value Chain Development Project, Project ID: P-UG-AAZ-003 and Loan", "metadata": {"headings": [{"headings_0": {"content": "the Agriculture Value Chain Development Project, Project ID: P-UG-AAZ-003 and Loan", "page": 18, "level": 2}}, {"headings_1": {"content": "In my opinion, Project Management complied in all material respects, with the African", "page": 18, "level": 2}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2100150038645 present fairly in all material respects, the accounts transactions and the", "metadata": {"headings": [{"headings_0": {"content": "the Agriculture Value Chain Development Project, Project ID: P-UG-AAZ-003 and Loan", "page": 18, "level": 2}}, {"headings_1": {"content": "In my opinion, Project Management complied in all material respects, with the African", "page": 18, "level": 2}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "closing balances as at 30 th June 2023.", "metadata": {"headings": [{"headings_0": {"content": "closing balances as at 30 th June 2023.", "page": 18, "level": 2}}, {"headings_1": {"content": "the Agriculture Value Chain Development Project, Project ID: P-UG-AAZ-003 and Loan", "page": 18, "level": 2}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Management Responsibility for the Designated Account Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "closing balances as at 30 th June 2023.", "page": 18, "level": 2}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Project management is responsible for the preparation of the designated account statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "closing balances as at 30 th June 2023.", "page": 18, "level": 2}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and their fair presentation in accordance with the requirements for the Government of", "metadata": {"headings": [{"headings_0": {"content": "and their fair presentation in accordance with the requirements for the Government of", "page": 18, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Designated Account Statements", "page": 18, "level": 1}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda regulations, and ADB loan guidelines. Management is also responsible for designing and implementing internal controls relevant to the preparation of the designated account statements that are 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.", "metadata": {"headings": [{"headings_0": {"content": "and their fair presentation in accordance with the requirements for the Government of", "page": 18, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Designated Account Statements", "page": 18, "level": 1}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibility", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 18, "level": 1}}, {"headings_1": {"content": "and their fair presentation in accordance with the requirements for the Government of", "page": 18, "level": 2}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "My 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", "metadata": {"headings": [{"headings_0": {"content": "My 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", "page": 18, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 18, "level": 1}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Audit Institutions (ISSAIs) and ADB guidelines on auditing. Those standards and the", "metadata": {"headings": [{"headings_0": {"content": "My 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", "page": 18, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 18, "level": 1}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "financing guidelines require that I plan and perform the audit to obtain reasonable", "metadata": {"headings": [{"headings_0": {"content": "financing guidelines require that I plan and perform the audit to obtain reasonable", "page": 18, "level": 2}}, {"headings_1": {"content": "My 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", "page": 18, "level": 4}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "assurance about whether the designated account statements are free from material misstatement.", "metadata": {"headings": [{"headings_0": {"content": "financing guidelines require that I plan and perform the audit to obtain reasonable", "page": 18, "level": 2}}, {"headings_1": {"content": "My 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", "page": 18, "level": 4}}], "page": 18, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 20, "level": 1}}, {"headings_1": {"content": "financing guidelines require that I plan and perform the audit to obtain reasonable", "page": 18, "level": 2}}], "page": 20, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 1}}], "page": 20, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Laboratory consumables for on year", "Assorted Items", "1", "", "1", "0%", "Not achieved", "No bids were received when advert was submitted. The adverts have been re-submitted for bidding.", "Delays in service delivery", "187,500"], ["2", "Rehabilitation of NSCS HQ at Namalere", "Buildings", "4", "-", "4", "0%", "Not achieved", "Delays in procurement process; Contract has been signed and works are ongoing.", "Delays in service delivery", "3,386,295"], ["3", "Rehabilitation of semen laboratory", "Laboratory", "1", "-", "1", "0%", "Not achieved", "Delays in procurement process; Contract has been signed and works are ongoing.", "Delays in service delivery", "840,329"], ["4", "Semen (doses) for improved breeds", "Number of sexed semen doses procured", "5,000", "4,686", "314", "94%", "achieved Not", "", "Delays in service delivery", "757,992"], ["5", "Sexed Embryos procured", "Number of Sexed Embryos procured", "864", "-", "864", "0%", "Not achieved", "Supplier failed to meet contractual obligations", "Delays in service delivery", "1,843,875"], ["6", "Assorted equipment and associated consumables for AI and synchronisation of hormones", "Number of units of equipment", "1,000", "", "1,000", "0%", "Not achieved", "delays in procurement process", "Delays in service delivery", "4,875,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 1}}], "page": 20, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Activity", "Performance indicator", "Cumulati ve Target by 30th June 2023 (Y1, Y2, Y3, Y4)", "Cumulativ e Actual performan ce by 30th June 2023", "Variance", "%age Performa nce", "Audit Commen t", "Cause of under performance", "Effect on service delivery", "Budget Amount UGX (000)"], "type": "table"}}, {"content": "17", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 1}}], "page": 20, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["7", "Support to NAGRC activities", "Under take sycnhronisation and artificial insemination of selected herds", "6,000", "4,894", "1,106", "82%", "Not achieved", "delays in procurement process", "Delays in service delivery", "750,000"], ["8", "Stock farms with exotic bulls", "Number of exotic bulls procured", "25", "22", "3", "88%", "Not achieved", "Brazillian Boran bulls were not delivered because of a ban on export in Brazil and restrictions on exportation of live animals in transit countries.", "Delays in service delivery", "1,215,659"], ["9", "Construction of 2 zonal animal disease control centres", "Number of Zonal animal disease control centres constructed", "2", "1", "1", "50%", "achieved Not", "delays in procurement process", "Delays in service delivery", "10,875,000"], ["10", "Tsetse fly traps", "Number of tse tse fly traps procured", "4,500", "4,000", "500", "89%", "achieved Not", "delays in procurement process", "Delays in service delivery", "227,549"], ["11", "Insecticide for Tsetse suppresion- Livestock", "Quantity of Deltamethrin 1% pour-on insecticide procured in litres", "11,000", "9,820", "1,180", "89%", "achieved Not", "delays in procurement process", "Delays in service delivery", "2,351,596"], ["12", "Fertiliser for Pasture", "Quantity of pasture fertilizer procured in metric tonnes", "582", "306", "276", "53%", "achieved Not", "delays in procurement process", "Delays in service delivery", "1,076,411"], ["13", "Improved Pasture Seed", "Quantity of Pasture seed procured (MT)", "78", "38", "40", "49%", "achieved Not", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "2,036,655"], ["14", "Fertiliser for Maize", "Quantity Fertiliser for Maize in metric", "8,893", "3,566", "5,327", "40%", "achieved Not", "Delays in Procurement process; Contract was", "Delays in service", "14,979,566"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 1}}], "page": 21, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Activity", "Performance indicator", "Cumulati ve Target by 30th June 2023 (Y1, Y2, Y3, Y4)", "Cumulativ e Actual performan ce by 30th June 2023", "Variance", "%age Performa nce", "Audit Commen t", "Cause of under performance", "Effect on service delivery", "Budget Amount UGX (000)"], "type": "table"}}, {"content": "18", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 1}}], "page": 21, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["tonnes", "", "", "", "", "", "awarded and delivery is on going to 15 districts.", "delivery", "", null, null], ["15", "Fertiliser for Rice", "Quantity of Fertiliser for Rice procured", "2,545", "270", "2,275", "11%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "6,479,418"], ["16", "Pesticide", "Quantity of Pesticide procured in Litres", "45,000", "6,500", "38,500", "14%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "970,865"], ["17", "Assorted Seed Storage equipment", "Quantity of Assorted Seed Storage equipment procured", "1", "-", "1", "0%", "Not achieved", "delays in procurement process", "Delays in service delivery", "769,350"], ["18", "Production of foundation and breeder seed", "Quantity of Production of breeder seed produced in metric tonnes", "60", "4", "56", "7%", "Not achieved", "", "Delays in service delivery", "1,318,145"], ["19", "Certified Rice Seed", "Quantity of Certified Rice Seed in metric tonnes", "1,051", "870", "181", "83%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "3,878,033"], ["20", "Construction of access road", "Kilometres of access roads constructed", "20", "11", "9", "53%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "3,958,723"], ["21", "Construction of Achomai Irrigation Scheme", "Acres of scheme constructed", "1,608", "852", "756", "53%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "56,565,073"], ["22", "Construction of administrative", "No. of administrative", "1", "1", "0", "53%", "Not achieved", "Delays in Procurement process; Contract was", "Delays in service", "4,067,813"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 1}}], "page": 22, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Activity", "Performance indicator", "Cumulati ve Target by 30th June 2023 (Y1, Y2, Y3, Y4)", "Cumulativ e Actual performan ce by 30th June 2023", "Variance", "%age Performa nce", "Audit Commen t", "Cause of under performance", "Effect on service delivery", "Budget Amount UGX (000)"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 1}}], "page": 22, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["building (office, and training/ workshop facilities)", "blocks constructed", "", "", "", "", "", "awarded and delivery is on going to 15 districts.", "delivery", "", null], ["23", "Construction of bridge", "No. of bridges constructed", "1", "1", "0", "53%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "6,511,263"], ["24", "Construction of storage facility (Dry yard, storage and grain store)", "No. of storage facilities constructed", "1", "1", "0", "53%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "714,158"], ["25", "Livestock watering", "No. of livestock watering points constructed", "10", "5", "5", "53%", "Not achieved", "Delays in Procurement process; Contract was awarded and delivery is on going to 15 districts.", "Delays in service delivery", "51,069"], ["26", "Small scale demo irrigation technologies/infrastru cture", "Number of mini irrigation schemes constructed", "6", "5", "1", "83%", "Not achieved", "delays in procurement process", "Delays in service delivery", "4,762,767"], ["27", "Consulting supervision services for civil works", "no of consultancy firms recruited", "4", "3", "1", "75%", "Not achieved", "delays in procurement process", "Delays in service delivery", "6,961,500"], ["28", "Backhoe", "No. of Backhoe's procured", "1", "-", "1", "0%", "Not achieved", "Delays in procurement process; Evaluation report for sent to the Bank for no objection", "Delays in service delivery", "600,000"], ["29", "Tractor", "No. of Tractor's procured", "4", "-", "4", "0%", "Not achieved", "Delays in procurement process; Evaluation report for sent to the Bank for no objection", "Delays in service delivery", "750,000"], ["30", "Truck", "No. of Truck's procured", "4", "-", "4", "0%", "Not achieved", "Delays in procurement process; Evaluation report for sent to the", "Delays in service delivery", "1,200,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 1}}], "page": 23, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Activity", "Performance indicator", "Cumulati ve Target by 30th June 2023 (Y1, Y2, Y3, Y4)", "Cumulativ e Actual performan ce by 30th June 2023", "Variance", "%age Performa nce", "Audit Commen t", "Cause of under performance", "Effect on service delivery", "Budget Amount UGX (000)"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 1}}], "page": 23, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Bank for no objection", "", "", null, null, null, null, null, null, null, null], ["31", "Integrated Soil and Water Conservation", "% change in tree cover (ha) in selected catchments", "1,000", "-", "1,000", "0%", "Not achieved", "delays in procurement process", "Delays in service delivery", "375,000"], ["32", "Mobilization and Planning", "No. of plan developed", "1", "", "1", "0%", "Not achieved", "delays in procurement process", "Delays in service delivery", "303,750"], ["33", "Mobile laboratory for DDA", "Number of Mobile laboratories procured", "2", "-", "2", "0%", "Not achieved", "Delivery rejected due to not meeting specifications, new procurement has been initiated.", "Delays in service delivery", "912,162"], ["34", "Rehabilitate and equip 2 existing milk collection centers with coolers and generators", "Milk Collection centres rehabilitated, equipped and functional", "2", "-", "2", "0%", "Not achieved", "Contract for one site was awarded.", "Delays in service delivery", "1,553,875"], ["35", "Equipment for UNBS Laboratory", "No of assorted lab equipment procured", "1", "", "1", "0%", "Not achieved", "Delays in procurement; delivery for the first batch is On-going", "Delays in service delivery", "10,500,000"], ["36", "Recruit and operate a value chain governance service platform (business service provider)", "No. of farmers", "605,000", "536,000", "69,000", "89%", "achieved Not", "Delays in procurement; Service delivery is ongoing (BDS contracted)", "Delays in service delivery", "24,470,153"], ["", "**Total**", "", "", "", "", "", "", "", "", "**183,076,544**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 1}}], "page": 24, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Activity", "Performance indicator", "Cumulati ve Target by 30th June 2023 (Y1, Y2, Y3, Y4)", "Cumulativ e Actual performan ce by 30th June 2023", "Variance", "%age Performa nce", "Audit Commen t", "Cause of under performance", "Effect on service delivery", "Budget Amount UGX (000)"], "type": "table"}}, {"content": "21", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 20, "level": 1}}], "page": 24, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activities Achieved", "metadata": {"headings": [{"headings_0": {"content": "Activities Achieved", "page": 25, "level": 1}}, {"headings_1": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}], "page": 25, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "HPLC Machine and accessories", "No. of HPLC Machines Procured", "1", "1", "-", "100%", "Fully achieved", "412,563,579"], ["2", "Laboratory equipment", "Assorted Equipment", "1,155", "1,155", "-", "100%", "Fully achieved", "1,343,020,097"], ["3", "1 pickup to support the semen cold chain", "Number of pick ups procured", "1", "1", "-", "100%", "Fully achieved", "158,452,067"], ["4", "Hormones and Associated equipment", "Number of hormones procured", "5,018", "5,018", "-", "100%", "Fully achieved", "1,432,828,110"], ["5", "Solar systems to support the semen cold chain - Bulk liquid nitrogen storage tanks", "Number of Nitrogen tanks procured", "6", "6", "-", "100%", "Fully achieved", "970,426,897"], ["6", "Freezers of 3 cubic meter capacity for supporting the vaccine cold chain", "No. of Freezers", "29", "29", "-", "100%", "Fully achieved", "134,297,775"], ["7", "Ice boxes for supporting the vaccine cold chain( 5 per district)", "Number of Items or supporting the vaccine cold chain procured", "895", "895", "-", "100%", "Fully achieved", "309,375,000"], ["8", "Certified OPV Maize seed", "Quantity of Certified OPV Maize seed procured in metric tonnes", "1,053", "1,252", "199", "119%", "Fully achieved", "1,739,929,381"], ["9", "Design building infrastructure", "no of consultancy firms recruited", "4", "4", "-", "100%", "Fully achieved", "1,317,542,230"], ["10", "Procurement of HPLC(150,000$), CHAM-II immono-assay equipment (100,000) /d", "No. of HPLC and charm II procured", "2", "2", "-", "100%", "Fully achieved", "796,864,613"], ["11", "Construction of UNBS Laboratory building", "Laboratory", "1", "1", "-", "100%", "Fully achieved", "15,944,908,485"], ["12", "Consulting services for supervision for construction", "No. of Design and supervision consultancy", "1", "1", "-", "100%", "Fully achieved", "1,068,825,000"], ["", "", "", "", "**Total**", "", "", "", "**25,629,033,233**"]], "metadata": {"headings": [{"headings_0": {"content": "Activities Achieved", "page": 25, "level": 1}}, {"headings_1": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}], "page": 25, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["SN", "Activity", "Performance indicator", "Cumulative Target by 30th June 2023 (Y1, Y2, Y3, Y4)", "Cumulative Actual performance by 30th June 2023", "Variance", "%age Performance", "Audit Comment", "Budget Amount"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Activities Achieved", "page": 25, "level": 1}}, {"headings_1": {"content": "Appendix I: Cumulative achievement of project activities Activities yet to be achieved", "page": 20, "level": 1}}], "page": 25, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}, {"headings_1": {"content": "Activities Achieved", "page": 25, "level": 1}}], "page": 26, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1.", "of Irrigation and Construction Acomai Scheme Associated Facilities in Bukedea and Bulambuli Districts", "15,006,158", "\uf0b7 Overall delays in contract implementation. Contract signed on 20/5/2021 for 24 months. However, contract extended to 31 st July 2024. As of October 2023 it stood at 52% completion. Contractor attributed the slow adverse weather conditions especially hindering earth works \u2013the Elgon region was reportedly affected by floods in July, August and September 2022. progress flush to \uf0b7 Significant delays in payment processes were also highlighted which affected timely acquisition of construction materials. \uf0b7 Audit thus noted a number of incomplete works including main canals (4.1Kms), secondary canals (28Kms), tertiary canals, secondary drains, tertiary drains, flood protection works, irrigation infrastructure, scheme buildings such as warehouses and facilities among others. \uf0b7 I noted that Catchment Management activities are yet to be undertaken along the irrigation scheme to be assured of adequate and quality water to sustain the project. and social \uf0b7 Management has not undertaken the Environmental Impact Assessment (ESIA) for the auxiliary facilities (camp and batching plant) implying failure to enhance environmental and social responsiveness of the project and hence its sustainability as well as mitigating liabilities due to non-compliance with the policy and legal requirements.", "Bridge piers under construction", "Construction of the warehouse ongoing"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}, {"headings_1": {"content": "Activities Achieved", "page": 25, "level": 1}}], "page": 26, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["N o", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Pictorial evidence from Inspections", "None"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}, {"headings_1": {"content": "Activities Achieved", "page": 25, "level": 1}}], "page": 26, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["2.", "of national Metrology Lab at UNBS Construction", "3,694,169", "\uf0b7 Initial 18month contract expired on 24/5/2022 and an extension was granted for 6 months up to 24/11/2022 however, physical works completed were estimated at 95% (monthly progress reports) by June 2023 awaiting the delivery of the chiller to handover site. \uf0b7 Pending works included completion of the Air Conditioning system and minor electrical works. \uf0b7 Contractor attributed delays in progress to the long delivery periods of major Mechanical and Electrical installations given that these were imported and cash flow challenges caused by substantial delays in payment of works certificates by Project Management. \uf0b7 Although the laboratory is substantially complete, it is not operational due to lack of laboratory equipment. I noted that whereas the procurement for this equipment was initiated on 22/3/2022 the contract was signed 505 days later on 9/8/2023 with expected delivery within 6months.", "Section of the AC installation \u2013on going works", "UNBS Lab progress at 95%"], ["3.", "Construction and Renovation works for Milk Collection Centre in Nakasongola", "0", "\uf0b7 Contract worth UGX 1,533,156,228 signed on 26/09/2023 \uf0b7 Site handed over contractor on 18/10/2023 and commencement of works on 01/11/2023 to \uf0b7 I noted that works had just commenced with the contractor on site. I noted significant delays in procurement process for the contractor which led to delays in implementation of the construction works. contractor on highlighted challenges of delays in undertaking boundary opening which affected the timely implementation of works. \uf0b7 The site", "Construction works on going \u2013 set up", "Construction works on going \u2013 leveling ground"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}, {"headings_1": {"content": "Activities Achieved", "page": 25, "level": 1}}], "page": 27, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["N o", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Pictorial evidence from Inspections", "None"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}, {"headings_1": {"content": "Activities Achieved", "page": 25, "level": 1}}], "page": 27, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["4.", "of in Construction Phytosanitary laboratories Namalere", "0", "\uf0b7 Contract worth UGX 3,108,146,500 signed on 26/09/2023 \uf0b7 Site handed over contractor on 20/10/2023 however contractor is yet to commence works on site. to \uf0b7 I noted that works were yet to commence on site. \uf0b7 I also noted significant delays in procurement process for the contractor which led to delays in implementation of the construction works.", "Pending works laboratories \u2013 contractor not on site on crop regulation", "Pending works laboratories \u2013 contractor not on site on crop regulation"], ["5.", "Supply of HPLC and Accessories", "407,063", "\uf0b7 Contract for supply, installation and commissioning of High Performance Liquid Chromatography (HPLC) with detectors worth UGX 407,062,731 on 25/10/2022 signed \uf0b7 Equipment delivered in March 2023 and installation undertaken six months later on 19/09/2023. common pesticides such is not an active \uf0b7 I noted that the equipment is meant to be used for analyzing active ingredients in most as Cypermethrin, Profenofos among others. \uf0b7 However, the starter pack used for training the beneficiary users contained caffeine which in pesticides. Interview with users revealed that the training in usage was insufficient given the lack of hands on training and the need training with active ingredients in pesticides implying a need to undertake training and obtain sufficient consumables so as to effectively use the equipment. to consider ingredient further", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}, {"headings_1": {"content": "Activities Achieved", "page": 25, "level": 1}}], "page": 28, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["N o", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Pictorial evidence from Inspections", "None"], "type": "table"}}, {"content": "25", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}, {"headings_1": {"content": "Activities Achieved", "page": 25, "level": 1}}], "page": 28, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["6.", "of Lab \u2013 Construction Semen Entebbe", "0", "\uf0b7 Contract worth UGX 829,124,700 signed on 26/09/2023 \uf0b7 Site handed over contractor on 21/10/2023 and commencement of works on 29/10/2023 to \uf0b7 I noted that works had just commenced with the contractor on site. \uf0b7 I noted significant delays in procurement process for the contractor which led to delays the construction works. in implementation of", "", ""], ["7.", "Supply and Delivery of Exotic Bulls", "1,178,000", "\uf0b7 Contract for supply of 25 exotic Bulls worth UGX 1,179,999,983 was signed on 06/12/2022 months \uf0b7 Delivery made on 29/06/2023 \u2013 late by 3 \uf0b7 Brazillian Boran bulls were not delivered because of a ban on export in Brazil and restrictions on exportation of live animals in transit countries. \uf0b7 I noted that 22 exotic bulls were delivered. \uf0b7 Interview with management revealed that the bulls arrived in good health and showed no signs of unhealthy features. \uf0b7 I noted that most of the bulls are still under training phase with only one bull (Ayrshire) with which semen has been collected.", "Boran Bull \u2013 still under training phase", "Ayrshire bull \u2013 semen collected"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}, {"headings_1": {"content": "Activities Achieved", "page": 25, "level": 1}}], "page": 29, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "columns": ["N o", "Activity inspected", "Expenditure UGX \u2018000", "Summary of findings", "Pictorial evidence from Inspections", "None"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", "page": 26, "level": 1}}, {"headings_1": {"content": "Activities Achieved", "page": 25, "level": 1}}], "page": 29, "document_name": "AAgriculture Value Chain Development Project (AVCDP) Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE", "AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID P-UG-AAZ-003", "AND LOAN 2100150038645 FOR THE YEAR ENDED 30 TH JUNE 2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matters - 1", " 1.0 Project background - 1", "Other Information - 11", "Management Responsibility for the Financial Statements - 11", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 11", "Other Reporting Responsibilities - 12", "Report on the Audit of Compliance with Legislation - 13", "Significant delays in the procurement process 13 2.0", "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF", "THE AGRICULTURE VALUE CHAIN DEVELOPMENT PROJECT (AVCDP) PROJECT ID: P-UG-", "AAZ-003 AND LOAN 2100150038645 FOR THE YEAR ENDED 30 TH JUNE 2023 - 15", "Opinion - 15", "Management Responsibility for the Designated Account Statements - 15", "Auditor\u2019s Responsibility - 15", "Appendices - 17", "Appendix I: Cumulative achievement of project activities - 17", "Appendix II: Extent of service delivery from implemented activities/ summary of inspections", " - 23", "Appendix III: Significant delays in the procurement process - 27"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 1ac7c9864d0a86e8c551ff49fabd5039b506438e..0000000000000000000000000000000000000000 --- a/reports/Chunks/Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURAL CLUSTER DEVELOPMENT PROJECT IDA CREDIT 56110-UG", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURAL CLUSTER DEVELOPMENT PROJECT IDA CREDIT 56110-UG", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG 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 AGRICULTURAL CLUSTER DEVELOPMENT PROJECT IDA CREDIT 56110-UG", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURAL CLUSTER DEVELOPMENT PROJECT IDA CREDIT 56110-UG", "page": 1, "level": 2}}], "page": 2, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["ACDP", "Agriculture Cluster Development Project"], ["EVMA", "Electronic Voucher Management Agency"], ["EVMS", "Electronic Voucher Management System"], ["FYR", "Financial Year"], ["IDA", "International Development Association"], ["IESBA", "International Ethics Standards Board for Accountants"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["MAAIF", "Ministry of Agriculture, Animal Industry and Fisheries"], ["MEMD", "Ministry of Energy and Mineral Development"], ["MOFPED", "Ministry of Finance, Planning and Economic Development"], ["PAD", "Project Appraisal Document"], ["PCU", "Project Coordination Unit"], ["PIM", "Project Implementation Manual"], ["RT.HON", "Right Honorable"], ["UBA", "United Bank of Africa"], ["UGX", "Uganda Shillings"], ["USD", "United States Dollar"], ["WB", "World Bank"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 2}}], "page": 3, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110-UG", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110-UG", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 20223", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110-UG", "page": 4, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 4, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG 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": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110-UG", "page": 4, "level": 1}}], "page": 4, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Opinion \nI have audited the accompanying financial statements of the Agriculture Cluster Development Project IDA Credit 56110-UG , which comprise of the Statement of Receipts and Payments, Statement of Financial Position, Statement of Fund balances, Statement of Cash Flows, Statement of Special Designated Account Activity and Notes to the financial statements including a summary of accounting policies used for the year then ended which have been prepared on the basis of the accounting policies set out under Note 1.0 (b) to the financial statements. \nIn my opinion, the accompanying Financial Statements of the Agriculture Cluster Development Project IDA Credit 56110-UG, for the year ended 30 th June 2023 are prepared in all material respects, in accordance with the basis of Accounting described under Note 1.0 (c) of the financial statements, and in conformity with the terms of the Financing Agreement.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110-UG", "page": 4, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110-UG", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110-UG", "page": 4, "level": 1}}]], "page": 4, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], "page": 4, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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 the 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.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], "page": 4, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mubende, Kibaale, Kakumiro, Kagadi, Hoima, Kikuube, Kiryandongo, Kassanda, Masindi, Ntungamo, Kabale, Rukiga, Rubanda, Bushenyi, Isingiro, Nebbi, Pakwach, Maracha, Arua, Madi \u2013Okollo and Yumbe). \nThe Project became effective on 23rd January 2017 and ended on 30th September", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 5, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. The Project total cost was USD 248M (equivalent UGX.892.8Bn) and was funded by the World Bank.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "The main project objective/goal was to raise on-farm productivity, production, and marketable volumes of selected agricultural commodities in specified geographic clusters. \nI 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:", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 5, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.1 Project Initiation 1.1.1 Project concept note", "metadata": {"headings": [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 5, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that a project concept note was prepared for the project according to the however, there was no evidence of approval of the concept note by PS/ST. \nIn the circumstances, there is a risk that the project is duplicating other interventions already being implemented by Government. I was not able to confirm if the project is in line with the national development priorities set out in the National Development Plan. \nThe Accounting Officer explained that ACDP concept note was developed in January 2013 and was approved during the design of the project by the Government of Uganda and the World Bank. \nHowever, at the time of finalising this report, this information had not been provided. Recommendation \nRecommendation \nI advised the Accounting Officer to ensure that going forward the project profiles are prepared and approved before project implementation.", "metadata": {"headings": [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}, [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}]], "page": 5, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.1.3 Failure to undertake feasibility studies", "metadata": {"headings": [{"headings_0": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}, {"headings_1": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}], "page": 6, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that neither a pre-feasibility nor a detailed feasibility study were undertaken prior to execution of the project. In the circumstances, a proper financial, economic and risk assessment of this project may not have been undertaken before commencing execution \nIn the circumstances, there is no evidence that the Accounting Officer undertook a proper financial, economic and risk assessment of this project before commencing execution. \nThe Accounting Officer explained that a rigorous market, economic, environmental, social and financial analysis were undertaken before the project approval. Following the usage of the Integrated Bank of Projects (IBP) information system, feasibility studies for new projects are undertaken over the life cycle of investment initiatives. \nEvidence of the economic, environmental, social and financial analysis that was undertaken before the project approval was not provided at the time of writing this report. \nRecommendation \nI advised the Accounting Officer to ensure that going forward detailed feasibility studies are undertaken for all projects and submitted to the Development Committee for approval.", "metadata": {"headings": [{"headings_0": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}, {"headings_1": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}, [{"headings_0": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}, {"headings_1": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}], [{"headings_0": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}, {"headings_1": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}], [{"headings_0": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}, {"headings_1": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}], [{"headings_0": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}, {"headings_1": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}], [{"headings_0": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}, {"headings_1": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}]], "page": 6, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "metadata": {"headings": [{"headings_0": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}], "page": 6, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I compared the total cumulative disbursements of project funds as per the project financing agreement as at 30 th June 2023 against the project financing agreement and noted that the total cumulative disbursements to date were less than expected as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}], "page": 6, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**Project year -7 1 (2022/2023)**", "USD 150,000,000", "USD 147,497,795.35", "USD 2,502,204.65"], ["**UGX Equiv.**", "540,000,000,000", "530,992,063,260", "9,007,936,740"]], "metadata": {"headings": [{"headings_0": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 2}}, {"headings_1": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}], "page": 6, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["Details", "Expected total disbursement as per financing agreement", "Actual disbursement as at 30 th June 2023", "Undisbursed funds"], "type": "table"}}, {"content": "Table 2 showing counterpart funding", "metadata": {"headings": [{"headings_0": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}, {"headings_1": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 2}}], "page": 7, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Project year -7 (2022/2023)", "6,115,001,000", "5,576,203,000", "538,798,000"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}, {"headings_1": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 2}}], "page": 7, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["Details", "Expected total disbursement as per financing agreement (UGX)", "Actual disbursement as at 30 th June 2023 (UGX)", "Undisbursed funds (UGX)"], "type": "table"}}, {"content": "Failure to disburse all project funds as anticipated, affects project performance and negatively affects the achievement of the overall project objective/target. \nThe Accounting Officer explained that as at 30 th June 2023, the total undisbursed funds amounting to UGX.9,546,734,740 was due to foreign exchange loss between the special drawing rates and the dollar rate and lack of sufficient resources by GOU. \nRecommendation \nI advised the Accounting Officer to explore the possibility of including measures aimed at hedging against these exchange losses within the financing agreements for all future projects.", "metadata": {"headings": [{"headings_0": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}, {"headings_1": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 2}}, [{"headings_0": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}, {"headings_1": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}, {"headings_1": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 2}}], [{"headings_0": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}, {"headings_1": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 2}}]], "page": 7, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.2.2 Cumulative achievement of project activities", "metadata": {"headings": [{"headings_0": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}], "page": 7, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I compared the cumulative performance for a sample of project activities against the cumulative targets to assess the extent to which project targets had been achieved over time. \nI sampled six (6) activities worth UGX.333.93Bn and noted that targets for one (1) activity worth UGX.2.012Bn had been fully achieved while targets for the remaining five (5) activities worth UGX.331.92Bn were yet to be achieved. Refer to Appendix I for details. \nFailure to achieve project targets cumulatively affects service delivery. \nThe Accounting Officer explained that the partial implementation of activities was due to unforeseen events such as; the number of farmers redeeming inputs depends on their ability to co-fund for inputs, transition of the Rural Producer Organisations (RPOs) to Area-based Commodity Cooperative Enterprises (ACCEs) and re-scoping of works to suit the available budget \n1.3", "metadata": {"headings": [{"headings_0": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}, [{"headings_0": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 2}}, {"headings_1": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}]], "page": 7, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance of the budget for the year", "metadata": {"headings": [{"headings_0": {"content": "Performance of the budget for the year", "page": 8, "level": 2}}, {"headings_1": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 2}}], "page": 8, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.3.1 Performance of Project Receipts", "metadata": {"headings": [{"headings_0": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 8, "level": 2}}], "page": 8, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The project had an approved budget of UGX.160.696Bn for the financial year 2022/2023 out of which UGX.74.75Bn 2 was available for spending resulting in a shortfall of UGX.85.546Bn representing 47% performance as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 2}}, {"headings_1": {"content": "Performance of the budget for the year", "page": 8, "level": 2}}], "page": 8, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 3 showing performance of project receipts", "metadata": {"headings": [{"headings_0": {"content": "Table 3 showing performance of project receipts", "page": 8, "level": 2}}, {"headings_1": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 2}}], "page": 8, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**GOU**", "0.70", "1.0", "(0.3)", "142%"], ["**Donor Funds**", "159.996", "73.750", "86.246", "46.09%"], ["**Total**", "**160.696**", "**74.75**", "**85.946**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 3 showing performance of project receipts", "page": 8, "level": 2}}, {"headings_1": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 2}}], "page": 8, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["Source", "Approved budget (UGX) Bn", "Receipts (UGX) Bn", "Variance (UGX) Bn", "%age performance"], "type": "table"}}, {"content": "The shortfall was occasioned by the budget cuts and failure to secure supplementary funding despite the outstanding project bills and funds availability on the Project Account in Bank of Uganda. \nDue to the shortfalls in project receipts, a number of project activities were not implemented during the year as detailed in Appendix II. \nThe Accounting Officer explained that the MOFPED did not honour the requests by the project for additional funding which resulted in under performance of the project receipts. \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "Table 3 showing performance of project receipts", "page": 8, "level": 2}}, {"headings_1": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 2}}, [{"headings_0": {"content": "Table 3 showing performance of project receipts", "page": 8, "level": 2}}, {"headings_1": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 2}}], [{"headings_0": {"content": "Table 3 showing performance of project receipts", "page": 8, "level": 2}}, {"headings_1": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 2}}], [{"headings_0": {"content": "Table 3 showing performance of project receipts", "page": 8, "level": 2}}, {"headings_1": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 2}}]], "page": 8, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to develop a strategy of ensuring that all the unimplemented activities are fully implemented. Going forward, the Accounting Officer is advised to always engage MOFPED to have project funds", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to develop a strategy of ensuring that all the unimplemented activities are fully implemented. Going forward, the Accounting Officer is advised to always engage MOFPED to have project funds", "page": 8, "level": 2}}, {"headings_1": {"content": "Table 3 showing performance of project receipts", "page": 8, "level": 2}}], "page": 8, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "released as appropriated.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to develop a strategy of ensuring that all the unimplemented activities are fully implemented. Going forward, the Accounting Officer is advised to always engage MOFPED to have project funds", "page": 8, "level": 2}}, {"headings_1": {"content": "Table 3 showing performance of project receipts", "page": 8, "level": 2}}], "page": 8, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.3.2 Absorption of funds", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to develop a strategy of ensuring that all the unimplemented activities are fully implemented. Going forward, the Accounting Officer is advised to always engage MOFPED to have project funds", "page": 8, "level": 2}}], "page": 8, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**1**", "Support for Intensification of On-Farm Production", "E-voucher management agency costs paid to UBA", "1.963", "all UBA has not completed it\u2019s agreed on deliverables as per amended contract and as such cannot be paid the outstanding management agency cost.", "then, The Accounting Officer explained that UBA handed over the system to MAAIF in April 2022, however it had uncompleted deliverables such as system verifications and end of contract closure reports. Since the closure report was submitted to the Ministry and comments were made and sent to UBA for their attention before payment can be considered."], ["**2**", "Support for Intensification of On-Farm Production", "E-voucher management agency costs paid to M- cash", "1.00", "M-CASH had not completed its deliverables as at 30 th June 2023 and as such cannot be paid the outstanding management agency cost.", "The Accounting Officer explained that M-cash still had ongoing processes like input redemption for season 2023A, but since then, the end of contract report has been submitted and is under review payments following after it has been cleared. with on the trained The MAAIF ICT team has been the operations and management of with appropriate guidelines developed on the usage and administration of the system. system"], ["", "**Total**", "", "**2.963**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to develop a strategy of ensuring that all the unimplemented activities are fully implemented. Going forward, the Accounting Officer is advised to always engage MOFPED to have project funds", "page": 8, "level": 2}}], "page": 9, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "As a result of failure to absorb funds:", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to develop a strategy of ensuring that all the unimplemented activities are fully implemented. Going forward, the Accounting Officer is advised to always engage MOFPED to have project funds", "page": 8, "level": 2}}], "page": 9, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ACDP may face litigation cases from the beneficiaries of E-voucher due to the delayed settlement of their overdue refunds from UBA.\n- ACDP may not be able to authoritatively determine beneficiaries enrolled through M-Cash system and amounts disbursed.", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to develop a strategy of ensuring that all the unimplemented activities are fully implemented. Going forward, the Accounting Officer is advised to always engage MOFPED to have project funds", "page": 8, "level": 2}}], "page": 9, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to develop a strategy of ensuring that all the unimplemented activities are fully implemented. Going forward, the Accounting Officer is advised to always engage MOFPED to have project funds", "page": 8, "level": 2}}], "page": 9, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 5 showing extent of service delivery from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}, {"headings_1": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}], "page": 10, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**1**", "Constructi on of storage facilities completed for 182 farmers and Installation of value addition equipment", "7,115,436,423", "I reviewed the project performanc e reports for the year under review and noted that; \uf0b7 50 of 182 projects were behind schedule/ delayed \uf0b7 50 of 182 \uf0b7 Beneficiar value addition equipment was non- operationa l. y members were not enrolled on voucher system in some cases e-", "\uf0b7 Idle equipment at sites not being utilized by beneficiaries denies beneficiaries services the \uf0b7 Non- functional facilities without power which implies that the facilities are not functioning as expected \uf0b7 Incomplete structures that behind construction schedule which result delayed service delivery and abandonment in case of project closure will in are", "The Accounting Officer explained that; \uf0b7 The major reason for the non-functionally of equipment is lack of power. MAAIF has engaged Ministry of Energy and Mineral Development (MOEMD) to connect the facilities. The Ministry will support connection for 33 facilities while 95 facilities will be supported by MOEMD. \uf0b7 Incomplete structures - MAAIF engaged with the management these facilities and commitments to expedite completion were signed. of \uf0b7 Some of the members of the matching grant beneficiaries did not enrol on the e- voucher due the co- funding requirement. Since then, mobilization and sensitization were intensified and approximately 39% beneficiaries enrolled. to"], ["**2**", "Support rehabilitati ve works on farm access roads and choke points at community level for market access and value addition.", "15,526,014,343", "that \uf0b7 Some 12 contractor s have completed the works have not been paid. the outstandin g contracts \uf0b7 All \uf0b7 Majority of the roads are significantl y behind schedule (below 70%)", "\uf0b7 Slow progress of works and delays on most of the road chokes has resulted in delayed service delivery which hinders farmers access markets to \uf0b7 There is a risk of project closure before settlement of outstanding works leading to domestic", "The Accounting explained that; \uf0b7 The payments Officer to road chokes were slowed by the non-release of the funds in the FY2022/2023 and a requisition for supplementary budget was submitted to MoFPED which was not provided. However, funds were front loaded at the beginning the FY2023/2024.Payments for completed works is on- going. of \uf0b7 The overall physical progress for all the road chokes is at 75%. \uf0b7 The 35 extended contracts were to 31 st"]], "metadata": {"headings": [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}, {"headings_1": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}], "page": 10, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["No", "Activity details", "Total expenditure (UGX)", "Summary of findings", "Conclusion regarding service delivery-", "Management Response"], "type": "table"}}, {"content": [["", "(35) for rehabilitati on of the road chokes had expired as per their completio n dates", "arrears incurrence by MAAIF", "December,2023", null, null], ["**3**", "Provided e- Vouchers subsidies to 77,513 farmers in the 12 project clusters between July 2022 and June 2023.", "22,239,550,046", "I reviewed the provision of subsidies to the 77,513 farmers and noted the following \uf0b7 There was Poor Transition of Farmers from Cycle 1 and Cycle 2 \uf0b7 Delayed delivery of inputs to farmers \uf0b7 Poor quality inputs are sometime s delivered to farmers", "\uf0b7 Low number farmer low of beneficiaries implies performance in delivering service to farmers. \uf0b7 Poor transition of farmers from cycles implies partial benefit of planned grants to farmers and abandonment of utilisation of the programme which affects achievement of objectives project the \uf0b7 Farmers planting outside planting seasons leads to low yield affecting productivity. \uf0b7 Loss of money by farmers due to poor quality inputs", "The Accounting Officer explained that; \uf0b7 The poor transition to cycle 2 and 3 was because of the farmer\u2019s inability to co-fund for inputs at a higher rate (From 33-50%). However, management continued with sensitization and mindset change and 26,711 farmers transited to cycle 2 in season 2023A. campaigns inputs \uf0b7 Insitances where poor quality were recorded, the reported agro- dealers were made to compesate farmers."], ["", "**Total**", "**44,881,000,812**", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}, {"headings_1": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}], "page": 11, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["No", "Activity details", "Total expenditure (UGX)", "Summary of findings", "Conclusion regarding service delivery-", "Management Response"], "type": "table"}}, {"content": "Failure to put in place adequate sustainability measures creates a risk that all the funds invested by government in the project during its lifetime may go to waste if the project gains cannot be consolidated and maintained after project closure.", "metadata": {"headings": [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}, {"headings_1": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}], "page": 12, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the Sustainability of project investments have been an integral part of the project planning and implementation processes and, has been embedded in project implementation and closure. For example, for the road chokes investments, all completed roads have been commisioned and integrated in the districts local governments maintenance plan. Additionally, the matching grants facilities are mainly community investments owned and managed by the organizations with guidelines in place. Under the E-voucher system, farmers have been linked with agro-dealers and the Ministry team trained to manage the system. Other investments such as the Irrigation facilities in the ZARDI\u2019s have been handed over to the research stations. \nI took note of the Accounting Officer\u2019s response, I however observed that Government doesnt provide additional resoiurces within the budgets for the districts, the ZARDIs to undertake maintance of the above project investments. There is therefore a risk that this strategy of depending on other entities to undertake maintance without providing additional resources, may not work. \nRecommendation \nI advised the Accounting Officer to ensure that for future projects, adequate sustainability measures are provided for within the project designs and are clearly documented to avoid exposing project investments to risk of loss upon closure of the projects. \nOther matter \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}, {"headings_1": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}, [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}, {"headings_1": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}], [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}, {"headings_1": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}], [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}, {"headings_1": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}], [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}, {"headings_1": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}], [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}, {"headings_1": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}], [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}, {"headings_1": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}]], "page": 12, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance of the E-Voucher Program", "metadata": {"headings": [{"headings_0": {"content": "Performance of the E-Voucher Program", "page": 12, "level": 2}}, {"headings_1": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}], "page": 12, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.1", "metadata": {"headings": [{"headings_0": {"content": "Performance of the E-Voucher Program", "page": 12, "level": 2}}, {"headings_1": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}], "page": 12, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Long Outstanding unutilized funds", "metadata": {"headings": [{"headings_0": {"content": "Long Outstanding unutilized funds", "page": 12, "level": 2}}, {"headings_1": {"content": "Performance of the E-Voucher Program", "page": 12, "level": 2}}], "page": 12, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "At the time of Audit, funds to a tune of UGX.4,903,829,009 from 299,603 farmers were still held on the UBA account and had not been transferred to the new service provider or sent back to the farmers\u2019 accounts.", "metadata": {"headings": [{"headings_0": {"content": "Long Outstanding unutilized funds", "page": 12, "level": 2}}, {"headings_1": {"content": "Performance of the E-Voucher Program", "page": 12, "level": 2}}], "page": 13, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.1.2 Un-remitted Agro- input dealers\u2019 balances- UGX.4Bn", "metadata": {"headings": [{"headings_0": {"content": "2.1.2 Un-remitted Agro- input dealers\u2019 balances- UGX.4Bn", "page": 13, "level": 2}}, {"headings_1": {"content": "Long Outstanding unutilized funds", "page": 12, "level": 2}}], "page": 13, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "At the time of audit, funds to a tune of UGX.4,004,890,806 were still held by BOU and not remitted to the Agro-input dealers as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "2.1.2 Un-remitted Agro- input dealers\u2019 balances- UGX.4Bn", "page": 13, "level": 2}}, {"headings_1": {"content": "Long Outstanding unutilized funds", "page": 12, "level": 2}}], "page": 13, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 6 showing un remitted funds to the agro dealers", "metadata": {"headings": [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}, {"headings_1": {"content": "2.1.2 Un-remitted Agro- input dealers\u2019 balances- UGX.4Bn", "page": 13, "level": 2}}], "page": 13, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1.", "NASECO (1996) LTD", "167,959,700", "Manual supplies\u2019"], ["2.", "Export Trading Group", "15,938,094", "Manual supplies"], ["3.", "Falora Supplies Limited", "850,886,600", "Manual supplies"], ["4.", "Riseshine Investment (U) Ltd", "652,264,425", "Manual supplies"], ["5.", "Ariko Capital Purchase Ltd", "242,000,000", "Manual supplies"], ["6.", "Great lakes Petroleum Ltd", "78,188,000", "Manual supplies"], ["7.", "Green Firm Africa Ltd", "1,102,716,150", "Manual supplies"], ["8.", "Ajiar Investment Limited", "438,662,000", "Manual supplies"], ["9.", "Keirere Green Africa Agency Limited", "78,745,937", "Manual supplies"], ["10.", "Agri Firm Africa Ltd", "341,638,000", "Manual supplies"], ["11.", "Tweca Uganda Limited", "35,891,900", "Manual supplies"], ["", "**Total**", "**4,004,890,806**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}, {"headings_1": {"content": "2.1.2 Un-remitted Agro- input dealers\u2019 balances- UGX.4Bn", "page": 13, "level": 2}}], "page": 13, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["S/N", "Agro dealer", "Amount (UGX)", "Category"], "type": "table"}}, {"content": "This implies that funds meant for provision of inputs to farmers are held by the former service provider which negatively affects service delivery and achievement of project objectives. Further, failure to timely remit funds to the farmers and dealers may expose the Ministry to litigation costs. \nThe Accounting Officer explained that UBA is in the process of refunding the farmers money directly to their accounts and UGX.4,864,305,231 is to be refunded to farmers registered by November, 2023. Out of the UGX.4,004,890,806 which was held in BOU, UGX.3,331,162,032 has been paid with the balance to be refunded once verifications of the beneficiary agro dealers which is expected to be completed by December,2023 \nRecommendation \nThese facilities were to be provided at a total cost of USD.57M within a period of six (6) years. However, the following was noted:", "metadata": {"headings": [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}, {"headings_1": {"content": "2.1.2 Un-remitted Agro- input dealers\u2019 balances- UGX.4Bn", "page": 13, "level": 2}}, [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}, {"headings_1": {"content": "2.1.2 Un-remitted Agro- input dealers\u2019 balances- UGX.4Bn", "page": 13, "level": 2}}], [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}, {"headings_1": {"content": "2.1.2 Un-remitted Agro- input dealers\u2019 balances- UGX.4Bn", "page": 13, "level": 2}}], [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}, {"headings_1": {"content": "2.1.2 Un-remitted Agro- input dealers\u2019 balances- UGX.4Bn", "page": 13, "level": 2}}]], "page": 13, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- With the project closure slated for 30 th September 2023, only 208 ACCEs and 150 RPOs have been supported a performance of 69% and 5% of the target respectively.", "metadata": {"headings": [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}, {"headings_1": {"content": "2.1.2 Un-remitted Agro- input dealers\u2019 balances- UGX.4Bn", "page": 13, "level": 2}}], "page": 14, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Over the last three years, audit inspections have been undertaken in over thirty (30) farmer organizations\u2019. Field inspections conducted revealed that although some of the planned targets were achieved in time, other targets were yet to be fully achieved with some lagging significantly behind schedule.", "metadata": {"headings": [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}, {"headings_1": {"content": "2.1.2 Un-remitted Agro- input dealers\u2019 balances- UGX.4Bn", "page": 13, "level": 2}}], "page": 14, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Review of documentation revealed that out of 358 supported farmer groups with matching grants, 100 matching grant facilities were non-operational mainly due to power failures while 33 facilities were not completed with some facilities lacking the roof, latrines, painting and floor screed. Table below refers.", "metadata": {"headings": [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}, {"headings_1": {"content": "2.1.2 Un-remitted Agro- input dealers\u2019 balances- UGX.4Bn", "page": 13, "level": 2}}], "page": 14, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "Table 7 showing status of the matching grant facilities", "metadata": {"headings": [{"headings_0": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}, {"headings_1": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}], "page": 14, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Facilities completed and functional", "225", "63%"], ["2", "Facilities completed functional and not", "100", "28%"], ["3", "Facilities abandoned not completed/", "33", "9%"], ["", "**Total**", "**358**", "**100%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}, {"headings_1": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}], "page": 14, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["S/N", "Description", "Number", "Percentage of performance"], "type": "table"}}, {"content": "The failure to ensure that these value addition facilities are completed and functional as envisaged affects the provision of additional capacity to the farmers, and adoption of use of better post-harvest handling technologies and practices. \nThe Accounting Officer explained that the major reason for the un functioning facilities is lack of power and water. However, MAAIF has engaged Ministry of Energy and Mineral Development (MEMD) to connect the facilities. MAAIF will support connection for 33 facilities while 95 facilities will be supported by MEMD. \nRecommendation \noperation of the project by the end of the project life. However, the following was noted; \nAs at 30 th June 2023, only 133 road choke points equivalent to 1,031.5Km (37%) had been worked on or had on going work as summarised in table below and details in Appendix IV.", "metadata": {"headings": [{"headings_0": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}, {"headings_1": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}, [{"headings_0": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}, {"headings_1": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}], [{"headings_0": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}, {"headings_1": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}], [{"headings_0": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}, {"headings_1": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}], [{"headings_0": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}, {"headings_1": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}]], "page": 14, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 8 showing the summary of the status of rehabilitation of road chokes", "metadata": {"headings": [{"headings_0": {"content": "Table 8 showing the summary of the status of rehabilitation of road chokes", "page": 15, "level": 2}}, {"headings_1": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}], "page": 15, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Roads/bottle necks completed", "95-100%", "671.7", "83"], ["2", "Roads/bottle necks partially completed", "50-94%", "217.6", "35"], ["3", "Roads/bottle abandoned necks", "0-49%", "142.2", "15"], ["", "**Total**", "", "**1031.5**", "**133**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8 showing the summary of the status of rehabilitation of road chokes", "page": 15, "level": 2}}, {"headings_1": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}], "page": 15, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["S/N", "Description", "Range of completion", "Number of Kms", "Number of roads"], "type": "table"}}, {"content": "- It was also noted that all the contracts for rehabilitation of the road chokes had expired at the time of audit.\n- Out of the 47 contractors, 25 contractors were behind schedule (0%-90%) completion level).\n- It was observed that 12 contractors had completed their works (100%) however, they still had unpaid balances to a tune of UGX.4.7Bn. Tables below illustrate.", "metadata": {"headings": [{"headings_0": {"content": "Table 8 showing the summary of the status of rehabilitation of road chokes", "page": 15, "level": 2}}, {"headings_1": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}], "page": 15, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "Table 9 showing contractors that have completed but with unpaid balances", "metadata": {"headings": [{"headings_0": {"content": "Table 9 showing contractors that have completed but with unpaid balances", "page": 15, "level": 2}}, {"headings_1": {"content": "Table 8 showing the summary of the status of rehabilitation of road chokes", "page": 15, "level": 2}}], "page": 15, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Wilen Construction (U) Ltd", "2,170,640,717", "1,927,076,204", "243,564,513", "100%"], ["2", "Rukooge Enterprises Ltd", "1,656,798,120", "1,286,362,566", "370,435,554", "100%"], ["3", "Niem Establishments Ltd", "1,014,440,650", "876,762,727", "137,677,923", "100%"], ["4", "SEK. B. Services Ltd", "915,687,625", "869,900,214", "45,787,411", "100%"], ["5", "Networld (U) Ltd", "599,998,665", "569,968,364", "30,030,301", "100%"], ["6", "Heaat General Engineers & Contractors", "1,593,922,035", "932,712,176", "661,209,859", "100%"], ["7", "WAO (U) Ltd", "1,650,954,813", "0", "1,650,954,813", "100%"], ["8", "M/S B.P ENTERPRISES AND CONSTRUCTION CO. LTD", "1,338,505,625", "261,629,525", "1,076,876,100", "100%"], ["9", "M/S UPLAND ENTERPRISES AND CONSTRUCTION CO. LTD", "2,343,051,493", "2,031,414,501", "311,636,992", "100%"], ["10", "Greystone Investments (U) Limited", "599,999,000", "547,598,549", "52,400,451", "100%"], ["11", "Tamsack Development Link (U) Limited", "2,301,237,615", "2,243,968,741", "57,268,874", "100%"], ["12", "Kenfield Services Ltd", "965,433,350", "891,974,459", "73,458,891", "100%"], ["", "**Total**", "**17,150,669,708**", "**12,439,368,026**", "**4,711,301,682**", "100%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9 showing contractors that have completed but with unpaid balances", "page": 15, "level": 2}}, {"headings_1": {"content": "Table 8 showing the summary of the status of rehabilitation of road chokes", "page": 15, "level": 2}}], "page": 15, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["S/N", "Name of contractor", "Contract amount (UGX)", "Payments (UGX)", "Balances (UGX)", "Progress"], "type": "table"}}, {"content": "Table 10 showing contractors behind schedule", "metadata": {"headings": [{"headings_0": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}, {"headings_1": {"content": "Table 9 showing contractors that have completed but with unpaid balances", "page": 15, "level": 2}}], "page": 16, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Afro General Builders & Carpentry (U) Ltd", "2,917,400,662", "31/12/2021", "2,590,300,983", "90%"], ["2", "Shataman Contractors (U) Ltd", "1,004,555,638", "", "-", "70%"], ["3", "Saed Technical Services Ltd", "468,768,300", "09/08/2023", "-", "50%"], ["4", "Niem Establishments Ltd", "1,725,502,460", "14/06/2024", "517,650,737", "90%"], ["5", "Sango Bay Engineering (U) Ltd", "1,170,439,040", "24/05/2023", "315,131,712", "60%"], ["6", "Riseshine Investment (U) Ltd", "1,153,472,723", "16/07/2023", "408,329,344", "80%"], ["7", "BRESUN ENTERPRISES U Ltd", "967,600,000", "15/01/2023", "-", "40%"], ["8", "Danrich & Wills Construction Ltd", "800,000,000", "05/02/2023", "-", "89%"], ["9", "Hands Uganda Limited", "1,931,496,700", "", "-", "45%"], ["10", "Dynasty Contactors (U) Ltd", "958,637,186", "29/05/2023", "339,357,564", "55%"], ["11", "Destiny Civil Engineering Co. Ltd", "959,285,345", "08/06/2023", "-", "78%"], ["12", "Crescent General Company Ltd", "829,528,768", "25/07/2023", "293,653,183", "80%"], ["13", "Bap Engineering Co. Ltd", "5,138,932,400", "30/09/2023", "1,541,679,720", "55%"], ["14", "M/S LINA CONSTRUCTION LTD", "999,897,624", "03/01/2023", "299,969,287", "68%"], ["15", "INVESTMENTS LTD M/S LISMA", "1,043,225,874", "09/03/2023", "-", "32%"], ["16", "ENTERPRISES LTD M/S WILENG", "1,159,783,968", "28/05/2023", "178,452,000", "60%"], ["17", "M/s Net world Uganda Limited", "1,884,680,210", "29/08/2022", "-", "75%"], ["18", "AZU Properties Limited", "1,500,000,000", "16/08/2022", "-", "70%"], ["19", "Net worth Consults Ltd", "731,771,780", "22/03/2023", "154,470,000", "80%"], ["20", "MOHA Construction Limited", "911,861,777", "04/04/2023", "273,558,533", "60%"], ["21", "M/S WML Consult and Engineering Limited", "833,258,869", "28/02/2023", "-", "25%"], ["22", "M/s Nabet Construction Ltd", "1,008,955,515", "23/02/2022", "-", "37%"], ["23", "M/S Marvel Contractors and Road Maintenance Ltd", "1,076,600,275", "17/05/2023", "-", "15%"], ["24", "M/S Grand Engineering Ltd", "2,411,743,688", "18/06/2023", "853,757,265", "7%"], ["25", "M/S Doramine Enterprises Ltd", "1,744,758,079", "15/07/2023", "617,644,360", "24%"], ["", "**Total**", "**35,827,910,031**", "", "**1,471,401,625**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}, {"headings_1": {"content": "Table 9 showing contractors that have completed but with unpaid balances", "page": 15, "level": 2}}], "page": 16, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["S/N", "Name of contractor", "Contract amount (UGX)", "Date completion of", "Amount spent (UGX)", "% of completion"], "type": "table"}}, {"content": "The failure to complete these road chokes hinders the smooth inflow and outflow of commodities from farms and rural communities which was one of the major objectives of the project. Furthermore, failure to pay the contractors that have completed their works can lead to litigations and avoidable interest payments. \nThe Accounting Officer explained that engagements with MOFPED have been done, resources have been availed and all payments for suppliers for completed works are being processed. The delayed progress was due to delayed payments as a result of inadequate funds in the project budget allocation within the IFMS by MoFPED. The six (6) months extension was specifically sought to enable the project complete all ongoing works. \nRecommendation \nI advised the Accounting Officer to enhance contract supervision and ensure that all pending works are completed without further delay. In addition, payments should be made for all completed works whose value has been certified. \n2.4", "metadata": {"headings": [{"headings_0": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}, {"headings_1": {"content": "Table 9 showing contractors that have completed but with unpaid balances", "page": 15, "level": 2}}, [{"headings_0": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}, {"headings_1": {"content": "Table 9 showing contractors that have completed but with unpaid balances", "page": 15, "level": 2}}], [{"headings_0": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}, {"headings_1": {"content": "Table 9 showing contractors that have completed but with unpaid balances", "page": 15, "level": 2}}], [{"headings_0": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}, {"headings_1": {"content": "Table 9 showing contractors that have completed but with unpaid balances", "page": 15, "level": 2}}], [{"headings_0": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}, {"headings_1": {"content": "Table 9 showing contractors that have completed but with unpaid balances", "page": 15, "level": 2}}]], "page": 17, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Supply of 2,000 tablet computers for ACDP", "metadata": {"headings": [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}], "page": 17, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ACDP undertook a procurement vide procurement reference number MAAIF- ACDP/SUPLS/2021-2022/00213 for the supply of 2,000 tablet computers which was awarded to M/s Tel Care Limited at UGX.1,796,000,000. \nI reviewed the procurement file and observed that the justification given for the procurement was that there was a planned project roll out of the National Agricultural Statistical System (NFASS) to 52 districts between August and September 2022. \nThe roll out had two main activities i.e. (i) training of extension officers and Parish Chiefs on the data collection tools and use of the mobile gadgets (tablets) and (ii) actual data collection using the tablets. The collected and analysed data was to help Monitoring and Evaluation to measure the impact of the project in the districts in the remaining one year to project closure. \nThe following were observed:", "metadata": {"headings": [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}, [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}], [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}], [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}]], "page": 17, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- The contract was signed on 1 st March 2023 and tablets delivered on 20 th April, 2023 which was almost eight months beyond planned activity implementation timeline (August 2022) four months to project closure.", "metadata": {"headings": [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}], "page": 17, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Although all the 2,000 tablets were delivered and issued to the user department, only 100 were actually issued out for utilization and the balance of 1,900 tablets were intact as at 19 th October, 2023 at the Ministry a month after project closure.", "metadata": {"headings": [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}], "page": 17, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": [["**Pictorial evidence**", null], ["", ""], ["All 190 Boxes containing 1900 tablets", null]], "metadata": {"headings": [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}], "page": 18, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "The need for these tablets was therefore overtaken by events due to delays in delivery and the project could not have achieved value for money spent on this activity. \nThe Accounting Officer explained that the overall objective is strengthening the capacity of the statistics division to collect routine administrative agricultural data. This includes equipping district local governments with tablets to facilitate real time administrative data collection through the National Food and Agricultural Statistical System. Since Agricultural Data is required routinely, the computer tablets will be used to collect Agricultural data for decision making by the Ministry. \nRecommendation \nI advised the Accounting Officer to expedite the training of extension workers and distribution of these tablets are put to use without any further delays. \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}, [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}], [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}], [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}], [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}]], "page": 18, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Summary of findings from Engineering audits", "metadata": {"headings": [{"headings_0": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}, {"headings_1": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], "page": 18, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "During the year, I undertook an engineering audit on a sample of 14 projects across 17 Local Governments worth UGX. 23,072,512,901. Below is a summary of my findings details of which are contained in a separate engineering report.", "metadata": {"headings": [{"headings_0": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}, {"headings_1": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], "page": 18, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- I noted that no detailed designs were undertaken for 13 of the 14 projects. In addition, I was not availed geotechnical investigation reports for the bridge and box culverts constructed in Ntungamo, Kumi, Bukwo and Kabarole Districts. Failure to conduct detailed designs can lead to the implementation of activities that do not address the initial road conditions while failure to undertake geotechnical investigations can lead to the adoption of foundations that are not suitable for the existing ground conditions\n- I established that performance guarantees for 13 out of 14 works projects expired prior to completion of the works. I further noted that the advance payment guarantees for five (05) projects expired prior to recovery of advance worth UGX. 2,716,467,669. Failure to maintain a valid performance and advance payment guarantee constitutes a fundamental breach of contract and exposes the client to the risk of financial loss in the event the contractors fail to perform\n- I noted delays ranging from 95 to 628 days in effecting payment of some of the IPCs to contractors on seven (07) of the projects. In the event that the contractors claim interest this shall constitute a financial loss of UGX.1,488,476,319.\n- I observed that contractors had stopped works on the six (6) sites of Bukwo, Kabale, Ntungamo, Kapchorwa, Isingiro and Kabarole before completion, while the contractor for Kumi had earlier stopped works for two months. Stoppage of works delays the completion of the intended works.", "metadata": {"headings": [{"headings_0": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}, {"headings_1": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], "page": 18, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "- I noted cumulative irregular/questionable payments amounting to UGX.582,143,144 on 12 of the 14 contracts. These payments lacked supporting documents and in some cases wrong rates were used for the payments. Irregular/unjustified payments expose the client to the risk of financial loss\n- I noted that concrete members on five (5) projects did not meet did not meet the expected minimum compressive strength, while the gravel used on eight (8) projects did not meet the specifications for parameters tested. Failure to meet the required concrete strength can compromise the functionality and durability of the concrete elements\n- I undertook an analysis of the drawings availed to me and also physically measured some of the executed work items to establish the consistency with which the supervision team accurately measured the quantities during certification. I noted inconsistencies in 10 of the 11 contracts resulting in cumulative over certifications/overpayments equivalent to UGX. 827,157,114. These overpayments/over certifications if not recovered shall result into a financial loss to the project", "metadata": {"headings": [{"headings_0": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}, {"headings_1": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], "page": 19, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "I advised the Accounting Officer to ensure that detailed designs are prepared for all future projects. I further advised the Accounting Officer to expedite all pending work, ensure valid performance and advance guarantees are maintained, address the noted quality deficiencies and investigate the over and irregular payments for necessary actions/recoveries.", "metadata": {"headings": [{"headings_0": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}, {"headings_1": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], "page": 19, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibility for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}], "page": 19, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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. \nIn preparing the financial statements, Management is responsible for assessing the project\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Agriculture Cluster Development Project IDA Credit 56110-UG, and using the Project Funding Guidelines, unless management has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}, [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}]], "page": 19, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG 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 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": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}], "page": 20, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"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 project\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}], "page": 20, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}], "page": 20, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "- 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 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 Project to fail to deliver its mandate.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}], "page": 20, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "- 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": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}], "page": 20, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "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. \nI 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. \nmatters raised in compliance with the 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.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}, [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}, {"headings_1": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}]], "page": 20, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG 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": 21, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}], "page": 21, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the ACDP Management with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows: \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}]], "page": 21, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delays in the procurement process", "metadata": {"headings": [{"headings_0": {"content": "Delays in the procurement process", "page": 21, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 2}}], "page": 21, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Standard bidding documents for procurement of supplies/works provide for timelines within which a PDE would undertake a procurement stating the publishing (advertising) date, bid closing date and planned contract signature date. Bid documents issued by management during the year set timelines from bid publishing to contract signing for the various procurements. \nI noted significant delays in two procurements which is against the principal of undertaking public procurements in a timely manner. The procurements took more than 10 months between the time of procurement initiation and contract signing. The table below refers.", "metadata": {"headings": [{"headings_0": {"content": "Delays in the procurement process", "page": 21, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 2}}, [{"headings_0": {"content": "Delays in the procurement process", "page": 21, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 2}}]], "page": 21, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 11showing delays in the procurement process", "metadata": {"headings": [{"headings_0": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}, {"headings_1": {"content": "Delays in the procurement process", "page": 21, "level": 2}}], "page": 21, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["MAAIF- ACDP/SUPLS/2021- 2022/00213- Supply of 2,000 tablet computers for Agricultural Cluster Development Project. (ACDP) .", "1,796,0 00,000", "19/05/202 2", "26/08/20 22", "13/09/20 22", "01/03/20 23", "10 months ) ( 297", "Delay due to administrative review requests and Solicitor General approval for contract signing"], ["Procurement of Rehabilitative works on 24 Kms of Farm Access Roads in Butaleja and Tororo District for Agriculture Cluster Development Project. (ACDP) MAAIF- ACDP/WRKS/2020- 21/00040. Lot 01", "2,279,1 66,106", "04/10/202 1", "09/12/20 21", "28/01/20 22", "01/03/20 23", "1 year and five months ) ( 510", "Delays due to arithmetic error confirmations with bidder and contracts committee approval process for contract award."]], "metadata": {"headings": [{"headings_0": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}, {"headings_1": {"content": "Delays in the procurement process", "page": 21, "level": 2}}], "page": 21, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["Procurement reference number/Descripti on", "Contra ct of Amoun t (000\u2019)", "Date of initiation (A)", "Date of bid opening (B)", "Date of evaluati on (C )", "Date of Contrac t signing (D)", "Days taken (days) (D-A)", "Remarks /reasons"], "type": "table"}}, {"content": "Delayed procurement affects service delivery and make projects costlier through inflation, fluctuations in prices and exchange rates. \nThe Accounting Officer explained that the delays were attributed to the administrative reviews. The Ministry has however, put mechanisms in place to continuously follow up and ensure timelines are adhered to. These include, use of the developed procurement tracker, weekly reports and updates on the procurements and carrying out similar activities concurrently. \nRecommendation \nI advised the Accounting Officer to ensure all inefficiencies in the procurement process are eliminated and the PDU should track adherence to the planned timelines for management action. \nJohn F.S. Muwanga AUDITOR GENERAL Kampala \n22 nd December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}, {"headings_1": {"content": "Delays in the procurement process", "page": 21, "level": 2}}, [{"headings_0": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}, {"headings_1": {"content": "Delays in the procurement process", "page": 21, "level": 2}}], [{"headings_0": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}, {"headings_1": {"content": "Delays in the procurement process", "page": 21, "level": 2}}], [{"headings_0": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}, {"headings_1": {"content": "Delays in the procurement process", "page": 21, "level": 2}}], [{"headings_0": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}, {"headings_1": {"content": "Delays in the procurement process", "page": 21, "level": 2}}]], "page": 22, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA", "page": 23, "level": 1}}, {"headings_1": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}], "page": 23, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CREDIT 56110- UG FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA", "page": 23, "level": 1}}, {"headings_1": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}], "page": 23, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG 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": 23, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA", "page": 23, "level": 1}}], "page": 23, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Opinion \nI have audited the Designated Account Statements of the Agriculture Cluster Development Project IDA Credit 56110-UG for the year ended 30 th June 2023 which is set out on pages 16 of the financial statements. \nIn my opinion, Project Management complied in all material respects, with IDA rules and procedures and the Designated Account Statements for Agriculture Cluster Development Project IDA Credit 56110-UG present fairly in all material respects, the accounts transactions and the closing balances as at 30 th June 2023.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 23, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA", "page": 23, "level": 1}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 23, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA", "page": 23, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 23, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA", "page": 23, "level": 1}}]], "page": 23, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibility for the Designated Account Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 23, "level": 2}}], "page": 23, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Project management is responsible for the preparation of the designated account statements 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 designated account statements that are 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 designated account statements are free from material misstatement. \nAppendices", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 23, "level": 2}}, [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 23, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 23, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 23, "level": 2}}]], "page": 23, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix I- Cumulative achievement of project activities", "metadata": {"headings": [{"headings_0": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}], "page": 24, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Provision of inputs to project beneficia ries", "The total number of farmers that redeemed inputs through e-voucher system the", "450,000", "411,872", "38,128", "91.5%", "147.461", "Partially achieved", "This was attributed to the struggles of farmers to raise the 50% contribution of shs.290,000 in order for fully redeem the agro inputs for the 2nd and 3rd cycles. them to breakdowns of the e-voucher system Frequent", "Low number of farmer beneficiaries denies service delivery to many eligible farmers", "The number of farmers redeeming inputs depends on their ability to co-fund for inputs."], ["2", "Provision of matching Grants to beneficia ry Farmer organisat ions", "Area-based Commodity Cooperative Enterprises (ACCEs)", "300", "208", "92", "70%", "67.802", "Partially achieved", "This was attributed to inadequate sensitization of farmers.", "Inadequate capacity to transform farm harvests into products of superior value and quality which affects market competitivenes s of the farmers produce hence service delivery. and poor", "at 30 th 2023 farmer As June, 358 organizations had received the matching grant."], [null, null, "Rural Producer Organization s (RPOs)", "3000", "150", "2850", "5%", null, null, null, null, "Most of RPOs transitioned to ACCEs that became the main beneficiaries of matching grants. the"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}], "page": 24, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["N o", "Activity", "Performanc e indicator", "Cumulative Target by 30 th June 2023", "Cumulative Actual performanc e by 30 th June 2023", "Variance", "%age performance", "Amount spent Bn (UGX)", "Audit comment Fully achieved/partial ly achieved/ not achieved", "Cause of under performance", "Effect on service delivery", "Management Response"], "type": "table"}}, {"content": "21", "metadata": {"headings": [{"headings_0": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}], "page": 24, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["3", "Rehabilit ation of road bottlenec ks (choke points)", "Kms of Access roads and choke points rehabilitated", "2799Km", "1031.5Km", "1,767.5Km", "37%", "34.88", "Partially achieved", "This was attributed to prolonged rains in some districts, change of scope and budget constraints.", "Hindrance of flow of agricultural inputs and produce to farmers and market places and bulking centres respectively leading to destruction of farm produce", "to the on access in the Whereas Project intended cumulatively eliminate 334 bottlenecks/ch okes representing 2,799Km rural roads different cluster/district s of operation of the project, the available budget could only cover 133 road links totaling 1031.5km and as such further works rescoping was done to fit in the available budget. Works are ongoing with an overall physical progress 75% of"], ["4", "Strength ening and coordinat ing Small farmer groups", "Number of Small farmer groups created", "30,000", "28,237", "1,763", "94%", "67.878", "Partially achieved", "Expiry of contract of Uganda Cooperative alliance (UCA) before completion of the targets.", "Hindrance of access to knowledge on e-voucher system enrolment, redemption of inputs etc. thus denying i.e.", "At the time of its contract expiry, UCA had built the capacity of extension officers who continue mobilizing,"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}], "page": 25, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["N o", "Activity", "Performanc e indicator", "Cumulative Target by 30 th June 2023", "Cumulative Actual performanc e by 30 th June 2023", "Variance", "%age performance", "Amount spent Bn (UGX)", "Audit comment Fully achieved/partial ly achieved/ not achieved", "Cause of under performance", "Effect on service delivery", "Management Response"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}], "page": 25, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "eligible farmers access to the intervention.", "training and strengthening of small farmer groups to meet the target.", null, null, null, null, null, null, null, null, null], ["6", "Small holder Irrigation schemes establish ed selected coffee farmers for", "Number of coffee farmers", "50", "46", "4", "92%", "13.898", "Partially achieved", "Management attributed delays contribution farmers in this to co- for", "This affects the production and productivity levels Coffee denying country much-needed forex. for thus the the", "As at 30 th June, 2023, the number of smallholder irrigation schemes stood at 49. The variation is attributed to the inability of the farmers to co-fund for the schemes."], ["", "", "", "", "", "**Sub Total**", null, "**331.919**", "", "", "", ""], ["5", "Support to ZARDIs with solar powered irrigation schemes", "Number ZARDIs supported of", "7", "7", "0", "100%", "2.012", "Achieved", "N/A", "This investment will assist researchers to develop highly productive varieties will farmer production that enhance", "Appreciated."], ["", "", "", "", "", "**Sub Total**", null, "2.012", "", "", "", ""], ["", "**Total**", "", "", "", "**Grand Total**", null, "**333.931**", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}], "page": 26, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["N o", "Activity", "Performanc e indicator", "Cumulative Target by 30 th June 2023", "Cumulative Actual performanc e by 30 th June 2023", "Variance", "%age performance", "Amount spent Bn (UGX)", "Audit comment Fully achieved/partial ly achieved/ not achieved", "Cause of under performance", "Effect on service delivery", "Management Response"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}, {"headings_1": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}], "page": 26, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix II showing activities not implemented during the year", "metadata": {"headings": [{"headings_0": {"content": "Appendix II showing activities not implemented during the year", "page": 27, "level": 2}}, {"headings_1": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}], "page": 27, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**1**", "Value Addition and Market Access.", "Payment of invoices in respect of certified works on road chokes", "37.056", "Failure to pay certificates timely slows works on road chokes and hinders the facilitation of famers within the project production areas with adequate and reliable access to markets."], ["**2**", "Support for Intensification of On-Farm Production", "Provided e-Vouchers subsidies to farmers in the 12 project clusters.", "9.141", "Failure to provide timely provision of subsidies to farmers affects production and productivity of farmers."], ["**3**", "Value Addition and Market Access.", "Disbursement of grants to successful grantees for the period", "6.299", "Failure to ensure that value addition facilities are completed and functional hinders adoption of use of better post-harvest handling technologies and practices."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II showing activities not implemented during the year", "page": 27, "level": 2}}, {"headings_1": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}], "page": 27, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["Sn", "Project Component", "Activity", "Amount (UGX) Bn", "Audit Comment"], "type": "table"}}, {"content": [["**1**", "Value Addition and Market Access.", "Payment of invoices in respect of certified works on road chokes", "37.056", "Failure to pay certificates timely slows works on road chokes and hinders the facilitation of famers within the project production areas with adequate and reliable access to markets."], ["**2**", "Support for Intensification of On-Farm Production", "Provided e-Vouchers subsidies to farmers in the 12 project clusters.", "9.141", "Failure to provide timely provision of subsidies to farmers affects production and productivity of farmers."], ["**3**", "Value Addition and Market Access.", "Disbursement of grants to successful grantees for the period", "6.299", "Failure to ensure that value addition facilities are completed and functional hinders adoption of use of better post-harvest handling technologies and practices."], ["**4**", "Support for Intensification of On-Farm Production", "57 Districts facilitated with conditional grant to implement and supervise project activities by DLGs", "2.434", "Inadequate Districts supervision due to lack of funds exposes implemented projects to risks of poor quality works, abandonment by contractors and non-implementation of key activities i.e. farmer sensitizations"], ["**5**", "Value Addition and Market Access.", "Facilitation of District Works Department to supervise the execution of the rehabilitative works on the roads", "2.262", "Inadequate Districts supervision due to funds exposes implemented projects to risks of poor-quality works and abandonment by contractors lack of"], ["**6**", "Policy, Regulatory Institutional Support and", "Renovated the National seed Laboratory at Kawanda", "1.900", "This lab is used to undertake quality tests on the seed varieties produced which activity was affected"], ["**7**", "Policy, Regulatory Institutional Support and", "Assessment of the condition and performance of tractors that have been distributed to farmer groups through government interventions", "0.384", "Failure to undertake performance assessments implies that implies that management decisions cannot be undertaken based on accurate information."], ["**8**", "Policy, Regulatory Institutional Support and", "Payment for satisfactory contract deliverables (retention fund) of the solar powered irrigation systems (SPIS) installed at 7No. ZARDIs", "0.345", "These irrigation systems are to assist the researchers to develop highly productive varieties that will enhance production. This activity was affected"], ["**9**", "Policy, Regulatory Institutional Support and", "Collection of routine data to generate information on utilization, adoption and access to agricultural mechanization for the Mechanization database to support planning of mechanization interventions", "0.245", "Data collected would be used to generate information on utilization, adoption and access to agricultural mechanization"], ["**10**", "Support for Intensification of On-Farm Production", "Payment of contract costs to Uganda Cooperative Alliance for formation and strengthening of farmer groups", "0.220", "UCA is responsible for formation and strengthening of farmer groups. Failure to undertake this activity implies that farmers cannot be easily mobilized to participate in project activities."], ["**11**", "Policy, Regulatory Institutional Support and", "Inspection and Registration of Nurseries of 500 vegetative propagated planting materials.", "0.126", "These planting materials are to improve plant genetics and overall production. This activity was not undertaken"], ["**12**", "Policy, Regulatory Institutional Support and", "Audit of seed processing/conditioning 35 facilities for compliance to standards", "0.105", "This is to help improve plant genetics and overall production."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II showing activities not implemented during the year", "page": 27, "level": 2}}, {"headings_1": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}], "page": 27, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["Sn", "Project Component", "Activity", "Amount (UGX) Bn", "Audit Comment"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Appendix II showing activities not implemented during the year", "page": 27, "level": 2}}, {"headings_1": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}], "page": 27, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table of Contents - ii", "List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE", "CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110-UG FOR THE YEAR ENDED", "30 TH JUNE 20223 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matters - 1", " 1.0 Project background - 1", "Other matter - 9", " 2.0 Performance of the E-Voucher Program - 9", " 3.0 Summary of findings from Engineering audits - 15", " 4.0 Delays in the procurement process - 18", "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF", "AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110- UG FOR THE", "YEAR ENDED 30 TH JUNE 2023 - 20", "Opinion - 20", "Management Responsibility for the Designated Account Statements - 20", "Auditor\u2019s Responsibility - 20", "Appendices - 21", "Appendix I- Cumulative achievement of project activities - 21", "Appendix II showing activities not implemented during the year - 24"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 61d884452113e749b6e889dce4e4aa690a7a7e6b..0000000000000000000000000000000000000000 --- a/reports/Chunks/Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"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": []} \ No newline at end of file diff --git a/reports/Chunks/Alebtong District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Alebtong District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index 023dc75f3db9545bde3c42e24623ee0af9cb3f8d..0000000000000000000000000000000000000000 --- a/reports/Chunks/Alebtong District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 4}}], "page": 1, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF ALEBTONG DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF ALEBTONG DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 4}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 4}}], "page": 1, "document_name": "Alebtong District Local Government 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 ALEBTONG DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 4}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 4}}], "page": 1, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF ALEBTONG DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 4}}], "page": 3, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["DLG", "District Local Government"], ["GoU", "Government of Uganda"], ["IPPS", "Integrated Personnel and Payroll system"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LLG", "Lower Local Governments"], ["LR", "Local Revenue"], ["MoES", "Ministry of Education"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["MoLG", "Ministry of Local Government"], ["NAA", "National Audit Act"], ["NTR", "Non-Tax Revenue"], ["OAG", "Office of the Auditor General"], ["PBS", "Program Budgeting System"], ["PDMS", "Payroll Deduction Management System"], ["PFMA", "Public Finance Management Act"], ["UgIFT", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["UGX", "Uganda Shilling"], ["PDMIS", "Parish Development Model Information System"], ["NPA", "National Planning Authority"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF ALEBTONG DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 4}}], "page": 3, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF ALEBTONG DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF ALEBTONG DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 4}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 4}}], "page": 4, "document_name": "Alebtong District Local Government 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 ALEBTONG DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 4}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 4}}], "page": 4, "document_name": "Alebtong District Local Government 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": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF ALEBTONG DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 4}}], "page": 4, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 4}}], "page": 4, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Alebtong District Local Government 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 Alebtong District Local Government 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": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 4}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 4}}]], "page": 4, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 4}}], "page": 4, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "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 Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 4}}, [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 4}}]], "page": 4, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "KEY AUDIT MATTERS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}], "page": 4, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "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. \nactivities and out-puts the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Alebtong 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.34,090,504,123 out of which UGX.33,248,464,555 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}, [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}]], "page": 4, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Details", "Budget UGX", "Warrants UGX", "% funding"], ["1", "Recurrent (Wage)", "18,723,384,981", "18,723,384,972", "100"], ["2", "Recurrent (Non-wage)", "8,573,087,186", "7,731,047,627", "90"], ["3", "Development", "6,794,031,956", "6,794,031,956", "100"], ["", "**Total**", "**34,090,504,123**", "**33,248,464,555**", "**98**"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}], "page": 5, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Out of the total warrants of UGX.33,248,464,555 I reviewed the utilisation of warrants worth UGX.23,143,590,754 (70%) as summarised in the table below", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}], "page": 5, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Details", "Actual expenditure (UGX)", "Cumulative Actual expenditure", "Cumulative % out of total warrants"], ["1", "Wage expenditure (Payroll audit/FS- audit)", "17,644,180,858", "17,644,180,858", "53"], ["2", "Theme area-PDM expenditure audited", "69,039,079", "17,713,219,937", "53"], ["3", "Focus projects area-Microscale irrigation", "192,180,208", "17,905,400,145", "54"], ["4", "Focus Formerly SFG area-Education grant -", "417,965,310", "18,323,365,455", "55"], ["5", "Focus area-UGIFT (Infrastructure)", "3,842,367,843", "22,165,733,298", "67"], ["6", "Focus area-Water development grant (Piped water, and Rural water and Sanitation grant)", "574,081,313", "22,739,814,611", "68"], ["7", "Outputs/activities under budget performance review (URF Road rehabilitation maintenance fund \u2022 DDEG projects", "403,776,143", "23,143,590,754", "70"], ["8", "**Total of the warrants audited**", "23,143,590,754", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}], "page": 5, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}], "page": 6, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Performance of Local Revenue** According to the approved budget, the DLG to collect local revenue of UGX. 362,132,000 however; by the end of the year, only UGX. 196,410,010 had been collected representing 54% performance. The summary is in the table below and the details are in **appendix 1 (a).** Approved budget Actual Collections Variance 88,399,000 99,093,710 -10,694,710 273,733,000 97,316,300 176,416,700 362,132,000 196,410,010 165,721,990 Source Tax Revenues Non-Tax Revenues Total N o collection of Local revenue denied the entity resources for implementation of the following planned activities. **Appendix 1 (a)i** **refers** Overall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. Accounting Officer explained that under collection of Local Revenue was due to creation of Town Councils that reduced actual collection of revenue for the District. **Revenue Performance** Under The", "advised the Accounting Officer to look into other revenue sources to support the District budget. I"], ["**1.2**", "**Performance of GOU warrant** The DLG had an approved budget of UGX. 33,728,372,123 to implement the various programmes, out of which UGX. 32,986,166,459 was warranted resulting in a shortfall of UGX.742,205,664 representing 98% performance. performance of warrants for each of the programmes is shown in Agro-Industrialization 1,064,242,377 1,064,242,377 100 % 100 % 162,443,323 162,443,323 386,911,928 356,411,928 92% 1,291,509,026 25,349,378,577 1,291,509,026 100 % 24,908,791,592 98% 1,192,037,559 1,135,036,961 95% 271,590,885 271,590,876 100 % 77,477,265 3,932,781,183 77,477,265 100 % 3,718,663,111 95% **33,728,372,123 32,986,166,459** 98% the table below; Programme Community Mobilization And Mindset Change Development Plan Implementation Governance And Security Human Capital Development Integrated Transport Infrastructure And Services Natural Resources, Environment, Climate Change, Land And Water Management Private Sector Development Public Sector Transformation **Grand Total** The", "I advised the Accounting Officer to roll over the affected activities for implementation during the subsequent period."]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}], "page": 6, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_10"], "type": "table"}}, {"content": [["**No** Observation**", "**Recommendation**"], ["The UGX.742,205,664 that was not warranted was meant for the following activities which were either partially or not implemented at all as shown in **appendix 1 (b).** As a result of failure to warrant the budgeted funds, the district could not implement the following; \uf0b7 \uf0b7 Allowances for various activities such as workshops and trainings Payment for gratuity to retired staff Accounting Officer explained that budget cuts by MOFPED affected the performance of GOU warrants The", ""], ["**Utilization of Warrants** Out of the total warrants of UGX.33,248,464,555 availed during the year, UGX.31,342,066,999 was utilized by the entity resulting in un- utilized warrants of UGX.1,906,397,556 representing utilization of 95% as shown in the table below; **Programme Name** Agro-Industrialization 1,064,242,377 **Warrant (Ugx)** **Payments** **(Ugx)** 1,063,159,133 100 % 162,443,323 160,829,235 99% 385,715,937 375,896,450 97% 1,502,128,113 1,493,903,950 99% 24,908,791,592 23,543,636,454 95% 1,135,036,961 1,104,873,350 97% 271,590,876 271,170,718 100 % 77,477,265 77,477,265 100 % 3,251,120,444 87% 33,248,464,555 31,342,066,999 94% 3,741,038,111 Community Mobilization And Mindset Change Development Plan Implementation Governance And Security Human Capital Development Integrated Transport Infrastructure And Services Natural Resources, Environment, Climate Change, Land And Water Management Private Sector Development Public Sector Transformation Grand Total warrants that were not utilized were meant for the following key activities that were partially or not implemented at all as shown in **appendix 1 (c)** a result of failure to utilise warrants; \uf0b7 Allowances paid for various District activities. \uf0b7 General staff salaries \uf0b7 Completion of Upgrade of Adwir HCII Accounting Officer explained that this consisted of UGIFT fund for upgrade of Adwir HC of UGX. 617,000,000 of which the contractor had delayed to start work and wage **1.3** The As The", "I advised the Accounting Officer to request for revoting the UGIFT funds. In addition the Accounting Officer should closely supervise and monitor the construction of the UgIFT projects to ensure timely service delivery."], ["**1.4** Lack of appropriate performance indicators and targets in the** **work plans** Regulation 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 outputs. A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance Part", ""]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}], "page": 7, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": [["**No** Observation**", "**Recommendation**"], ["reviewed the approved work plan and sampled 6 outputs with a total of 78 activities. I noted the following; \uf0b7 6 outputs with 78 activities had clear performance indicators and targets. As summarised in the table below No. of outpu ts sampl ed **showing performance indicators and targets** Categ No. of Expenditure ory of Activities Amount output with (UGX) Bn s clear performa nce indicator s targets No of activit ies in the outpu ts and No of activitie s without clear perfor mance indicato rs and targets 6 78 78 0 % Quantifica tion of outputs 5,430,370,8 22 Fully 100% quantifi ed outputs **Total** 6 78 78 0 5,430,370,8 22 100% I 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. **Table**", ""], ["I assessed the implementation of Six (06) outputs with Seventy- eighty (78) activities worth UGX. 5,430,370,822 that were fully quantified and noted that; \uf0b7 Four (04) output with forty-nine (49) activities and expenditure worth UGX. 4,438,454,199 were fully implemented. \uf0b7 One (01) output with 13 activities worth UGX. 574,081,313 was partially implemented. Out of 13 activities, the entity fully implemented 12 activities; one (01) activity was partially implemented. \uf0b7 One (01) output with 16 activities worth UGX. 417,965,310 was fully (01) activity was not not implemented. Out of 16 activities, the entity implemented 15 activities; one implemented. **showing performance indicators and targets** Categor y of outputs Expenditure Amount (UGX) No. of outpu ts asses sed No of activit ies in the outpu ts No. of Activities fully impleme nted No of activi ties not imple ment ed No of activit ies partial ly imple mente d 4 49 49 0 0 4,438,454,199 1 13 12 1 0 574,081,313 Fully impleme nted outputs Partially impleme nted outputs **1.5** Implementation of outputs** **Table**", "advised the Accounting Officer to closely monitor and supervise the implementation of UgIFT projects to ensure prompt service delivery I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}], "page": 8, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["**No** Observation**", null, null, null, null, null, null, null, "**Recommendation**"], ["", "", "1", "16", "15", "0", "1", "417,965,310", ""], [null, "impleme", null, null, null, null, null, null, null], [null, "nted", null, null, null, null, null, null, null], [null, "outputs", null, null, null, null, null, null, null], [null, "Total 6 78 76 1 1 5,430,400,822", null, null, null, null, null, null, null], [null, "of planned activities implies that the expected services to the beneficiary communities were not attained. example, the municipality did not implement or partially implemented the following planned activities. 1\\. Renovation of Amugu Quran P/S. 2\\. Construction of 5 stance pit latrine at Adwir sub county. Accounting Officer explained that delays from the contractors the reason for the un implementation of these activities. to **Appendix 1 (d)** for details Partial/Non-implementation", null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}], "page": 9, "document_name": "Alebtong District Local Government 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"], "type": "table"}}, {"content": "Not \nFor \nThe was Refer \n1.7", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}, [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 4}}]], "page": 9, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delivery of Services from Implemented Activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from Implemented Activities", "page": 9, "level": 4}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}], "page": 9, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations:", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from Implemented Activities", "page": 9, "level": 4}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}, [{"headings_0": {"content": "Delivery of Services from Implemented Activities", "page": 9, "level": 4}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 4}}]], "page": 9, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "metadata": {"headings": [{"headings_0": {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "page": 9, "level": 4}}, {"headings_1": {"content": "Delivery of Services from Implemented Activities", "page": 9, "level": 4}}], "page": 9, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled two (02) out of three (03) activities with a total expenditure of UGX. 332,590,389. Inspections were carried out on 14 th December 2023. There were no significant findings to report.", "metadata": {"headings": [{"headings_0": {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "page": 9, "level": 4}}, {"headings_1": {"content": "Delivery of Services from Implemented Activities", "page": 9, "level": 4}}], "page": 9, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.7.2 The service delivery under focus areas", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}, {"headings_1": {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "page": 9, "level": 4}}], "page": 9, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled Sixteen (16) out of Twenty (20) activities in Four (4) focus areas with a total expenditure of UGX. 1,962,767,048 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report.", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}, {"headings_1": {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "page": 9, "level": 4}}], "page": 9, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Education Development Grant", "Construction of 5 stance Drainable Toilet at Alebelebe PS Toilet complete and in use. However- No handwashing in place (6.4)as per BOQ,no 140L PVC tank installed installed (6.7),Soak pit was in place ,cracks around ramp for the disabled gutters facility No thus denying can affect the longevity of the latrine intended beneficiaries the sanitation services expected. the This", "I advised the Accounting Officer to engage the Contractor so that the defects are fixed and PVC tank installed in the liability period."]], "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}, {"headings_1": {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "page": 9, "level": 4}}], "page": 9, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nAlebtong DLG had a wage budget of UGX. 18,723,384,981, out of which UGX. 17,644,180,858 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}, {"headings_1": {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "page": 9, "level": 4}}, [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}, {"headings_1": {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "page": 9, "level": 4}}], [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}, {"headings_1": {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "page": 9, "level": 4}}]], "page": 10, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget** The DLG had an approved wage budget of UGX.16,454,179,690, and obtained supplementary funding of UGX.2,269,205,291 resulting into a revised wage budget of UGX.18,723,384,972 which was all warranted resulting of the total warrants, UGX.17,644,180,858 was utilized by the DLG in un-utilized warrants of UGX.1,079,204,114 representing utilization of 94% as summarized in the table below and detailed in **Appendix 2.** Supple mentar y UGX. Bn Approv ed Budget UGX. Bn 16.454 2.269 Revised Budget UGX. Bn Warran ts UGX. Bn Payments UGX. Bn Unspent Balance UGX. Bn 18.723 18.723 17.644 1.079 the analysis, I noted that; \uf0b7 The supplementary funding of UGX. 1,079,204,114 was not utilized Accounting Officer attributed it to the failure to obtain clearance for new recruitment from Ministry of Public service. Out From The", "advised the Accounting Officer to liaise with MoPS and MoFPED to ensure that clearance for these critical positions is obtained and recruitment carried out the warranted funds are fully utilised. so that I"], ["**2.2**", "**Validation of employees on the entity payroll** The District had 1645 employees on the IPPS payroll of which 1568 (95%) were fully verified, none were partially verified, 02 (0.1%) not verified, and 75 (4.9%) did not show up. addition, 06 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. following observations were made; A total of 1568(95%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. A total of 02 (0.1%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. c) A total of 75 (4.9%) employees on the payroll did not appear for In The a) b)", "advised the Accounting Officer to always liaise with the relevant stakeholders to ensure prompt updates of the payroll going A follow-up the affected staff should immediately be made by management so as to have them access the payroll. forward. of I"]], "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}, {"headings_1": {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "page": 9, "level": 4}}], "page": 10, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["", "the validation and were categorised as follows; i. ii. 41 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. 34 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. Six (06) individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. The Accounting Officer should initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations. d)", ""], ["**2.3**", "**Inconsistencies in Employee Details** A total of 267 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 District\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 acknowledged the observation and pledged to implement the audit recommendation. Inconsistent The", "I advised the Accounting Officer to engage the affected staff and ensure that employee records are duly updated and brought to the attention of the Ministry Public Service within a specified timeline for appropriate action. of"], ["**2.4**", "**Delayed deletion of employees from the payroll** I noted that UGX. 29,435,832 was paid to 20 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. Accounting Officer acknowledged the observation and explained that recoveries had been made from Okello Siddy Akao and others were ongoing. The", "initiate The Accounting Officer should initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should a process of transfer of salary payment to their duty stations. new"]], "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}, {"headings_1": {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "page": 9, "level": 4}}], "page": 11, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "the validation and were categorised as follows; i. ii. 41 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. 34 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. Six (06) individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. The Accounting Officer should initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations. d)", ""], ["**2.3**", "**Inconsistencies in Employee Details** A total of 267 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 District\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 acknowledged the observation and pledged to implement the audit recommendation. Inconsistent The", "I advised the Accounting Officer to engage the affected staff and ensure that employee records are duly updated and brought to the attention of the Ministry Public Service within a specified timeline for appropriate action. of"], ["**2.4**", "**Delayed deletion of employees from the payroll** I noted that UGX. 29,435,832 was paid to 20 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. Accounting Officer acknowledged the observation and explained that recoveries had been made from Okello Siddy Akao and others were ongoing. The", "initiate The Accounting Officer should initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should a process of transfer of salary payment to their duty stations. new"], ["**2.5**", "Out of 139 approved positions, a total of 96 positions were filled leaving a gap of 43 vacant positions. The entity did not have an approved and costed staff establishment for primary, secondary and tertiary institutions while the staff structure for health facilities issued by Ministry of Health was not incorporated into the district approved structure. i. ii. of the establishment revealed; Accounting Officer explained that the staff structures and ceiling for Primary, Secondary and Tertiary were determined at Ministry of Education level. He further stated that management had taken note of the audit observation and would engage with MoES and MoPs on the appropriate way forward. **Review of the DLG Staff Establishment** Review The", "I the Accounting Officer to engage relevant stakeholders to develop and implement a costed staff structure for the District. advised advised the Accounting Officer to liaise with Ministry of Public to ensure the integration of the staff list into the IPPS/HCM to allow for easier Service I"]], "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}, {"headings_1": {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "page": 9, "level": 4}}], "page": 11, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "interface. \nI advised the Accounting Officer to continue engaging the District Service Commission, \nthe Ministry of Public Service and MoFPED to have these positions filled.", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}, {"headings_1": {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "page": 9, "level": 4}}, [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}, {"headings_1": {"content": "1.7.1 Service Delivery under URF, Road Rehabilitation and Maintenance fund", "page": 9, "level": 4}}]], "page": 12, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EMPHASIS OF MATTER", "metadata": {"headings": [{"headings_0": {"content": "EMPHASIS OF MATTER", "page": 12, "level": 4}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}], "page": 12, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0", "metadata": {"headings": [{"headings_0": {"content": "EMPHASIS OF MATTER", "page": 12, "level": 4}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}, [{"headings_0": {"content": "EMPHASIS OF MATTER", "page": 12, "level": 4}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 9, "level": 4}}]], "page": 12, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Change in Accounting Treatment for Non-current Assets", "metadata": {"headings": [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 12, "level": 4}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 12, "level": 4}}], "page": 12, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. \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": "Change in Accounting Treatment for Non-current Assets", "page": 12, "level": 4}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 12, "level": 4}}, [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 12, "level": 4}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 12, "level": 4}}], [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 12, "level": 4}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 12, "level": 4}}], [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 12, "level": 4}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 12, "level": 4}}]], "page": 12, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.0 Receivables", "metadata": {"headings": [{"headings_0": {"content": "5.0 Receivables", "page": 13, "level": 4}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 12, "level": 4}}], "page": 13, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that the Accounting Officer of a vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records, follow up and recovery of outstanding amounts, accounting and reporting. \nIncluded in the statement of financial position of the Financial Statements is UGX. 1,886,157,477 in respect of YLP & UWEP advances, accrued revenue and others. \nHowever, there was no evidence that management made any effort to enforce YLP and UWEP recoveries. There is a risk that these funds may become uncollectible leading to a financial loss to the entity. Receivables represent an idle asset that denies the Council the opportunities to utilize the funds to implement planned activities.", "metadata": {"headings": [{"headings_0": {"content": "5.0 Receivables", "page": 13, "level": 4}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 12, "level": 4}}, [{"headings_0": {"content": "5.0 Receivables", "page": 13, "level": 4}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 12, "level": 4}}], [{"headings_0": {"content": "5.0 Receivables", "page": 13, "level": 4}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 12, "level": 4}}]], "page": 13, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 4}}, {"headings_1": {"content": "5.0 Receivables", "page": 13, "level": 4}}], "page": 13, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure recovery of the receivables from the various groups", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 4}}, {"headings_1": {"content": "5.0 Receivables", "page": 13, "level": 4}}], "page": 13, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OTHER MATTER", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 13, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 4}}], "page": 13, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n5.0", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 13, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 4}}, [{"headings_0": {"content": "OTHER MATTER", "page": 13, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 4}}]], "page": 13, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation Of Key Government Grants/Programmes", "metadata": {"headings": [{"headings_0": {"content": "Implementation Of Key Government Grants/Programmes", "page": 13, "level": 4}}, {"headings_1": {"content": "OTHER MATTER", "page": 13, "level": 4}}], "page": 13, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and recommendations; \n5.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation Of Key Government Grants/Programmes", "page": 13, "level": 4}}, {"headings_1": {"content": "OTHER MATTER", "page": 13, "level": 4}}, [{"headings_0": {"content": "Implementation Of Key Government Grants/Programmes", "page": 13, "level": 4}}, {"headings_1": {"content": "OTHER MATTER", "page": 13, "level": 4}}]], "page": 13, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "District Rural Water Supply and Sanitation Conditional Grant", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 13, "level": 4}}, {"headings_1": {"content": "Implementation Of Key Government Grants/Programmes", "page": 13, "level": 4}}], "page": 13, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The 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.", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 13, "level": 4}}, {"headings_1": {"content": "Implementation Of Key Government Grants/Programmes", "page": 13, "level": 4}}, [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 13, "level": 4}}, {"headings_1": {"content": "Implementation Of Key Government Grants/Programmes", "page": 13, "level": 4}}]], "page": 13, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], ["1", "Rural Water and Sanitation Sub-Grant (traditional component)", "Construction of boreholes", "12", "14"], [null, null, "Rehabilitation of boreholes", "12", "14"], [null, null, "construction of 5 stances drainable latrine", "1", "1"], ["2", "Piped Water component) Sub-Grant (UgIFT", "Siting, Drilling and installation of two production wells", "2", "2"]], "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 13, "level": 4}}, {"headings_1": {"content": "Implementation Of Key Government Grants/Programmes", "page": 13, "level": 4}}], "page": 13, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 13, "level": 4}}, {"headings_1": {"content": "Implementation Of Key Government Grants/Programmes", "page": 13, "level": 4}}, [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 13, "level": 4}}, {"headings_1": {"content": "Implementation Of Key Government Grants/Programmes", "page": 13, "level": 4}}]], "page": 14, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.1.1 Positive observations", "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Positive observations", "page": 14, "level": 4}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 13, "level": 4}}], "page": 14, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Positive observations", "page": 14, "level": 4}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 13, "level": 4}}], "page": 14, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I noted that 4 out of 4 (100%) projects in the approved work plan were in the indicative list of capital investments\n- A review of documents revealed that the entity only undertook desk and field appraisals for 4 out of 4 (100%) of the projects as evidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget.Mm\n- I reviewed project files and noted that there were no piped water systems constructed in the district to warrant design approval by the Ministry of Water and Environment.\n- A review of payment vouchers revealed that all expenditure was accounted for.\n- I reviewed the fourth quarter/Annual report and noted no inaccuracies.\n- I noted that the district had water quality testing kits and carried out water quality testing.\n- My review of procurement records and delivery notes revealed that, only 256 out of the 256 (100%) pipes bought for borehole works were stainless steel/u- PVC.", "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Positive observations", "page": 14, "level": 4}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 13, "level": 4}}], "page": 14, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.1.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "5.1.2 Areas of Improvement", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.1 Positive observations", "page": 14, "level": 4}}], "page": 14, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "5.1.2 Areas of Improvement", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.1 Positive observations", "page": 14, "level": 4}}], "page": 14, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.1.3 Planning", "metadata": {"headings": [{"headings_0": {"content": "5.1.3 Planning", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.2 Areas of Improvement", "page": 14, "level": 4}}], "page": 14, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that:", "metadata": {"headings": [{"headings_0": {"content": "5.1.3 Planning", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.2 Areas of Improvement", "page": 14, "level": 4}}], "page": 14, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The proposed investments are derived from the approved LG Development Plan.\n- prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component),\n- provides an indicative list of capital investments and other development activities to be funded.\n- stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded.", "metadata": {"headings": [{"headings_0": {"content": "5.1.3 Planning", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.2 Areas of Improvement", "page": 14, "level": 4}}], "page": 14, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- All Four (4) projects in the water grant work plan were not in the approved five- year development plan.\n- In addition, the District allocated 50% to new capital development instead of a minimum of 85% leading to under allocation by UGX.53,052,230 (35%). Subsequently, rehabilitation of water facilities was over allocated by UGX.53,052,230 (35%) under the piped water sub-grant (PWSG) (UgIFT component). Details are in Appendix3 (a)", "metadata": {"headings": [{"headings_0": {"content": "5.1.3 Planning", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.2 Areas of Improvement", "page": 14, "level": 4}}], "page": 14, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- 1 ongoing UGIFT projects (seed schools and health centre upgrades) had not been provided with water sources that were accessible by the local community. Details are in Appendix 3 (b)", "metadata": {"headings": [{"headings_0": {"content": "5.1.3 Planning", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.2 Areas of Improvement", "page": 14, "level": 4}}], "page": 15, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Failure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant objectives. \nThe Accounting Officer explained that Adwir Seed school had not been planned for but now it has been included in the budget for the subsequent year.", "metadata": {"headings": [{"headings_0": {"content": "5.1.3 Planning", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.2 Areas of Improvement", "page": 14, "level": 4}}, [{"headings_0": {"content": "5.1.3 Planning", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.2 Areas of Improvement", "page": 14, "level": 4}}]], "page": 15, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 4}}, {"headings_1": {"content": "5.1.3 Planning", "page": 14, "level": 4}}], "page": 15, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage with the water department to ensure that utmost priority is given to UGIFT projects within the subsequent year.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 4}}, {"headings_1": {"content": "5.1.3 Planning", "page": 14, "level": 4}}], "page": 15, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.1.4 Review of the Implementation of the Grant activities", "metadata": {"headings": [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 4}}], "page": 15, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that;", "metadata": {"headings": [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 4}}], "page": 15, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Training of water user committees as one of the eligible activities to be implemented.\n- All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.\n- All DLGs should have water quality testing kits.\n- DLGs should test at least 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.\n- All boreholes fitted with hand pumps should have a minimum yield of 500litres/hour.\n- All LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes.", "metadata": {"headings": [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 4}}], "page": 15, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the implementation of the Grant activities and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 4}}], "page": 15, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Only 33 (2.67%) of the existing water sources were tested contrary to the standard requirement of 20%, while 11 (78.5%) of the new sources were tested contrary to the required standard of 100%. Furthermore, the water tests revealed that water in 20% of the existing water sources and 15% of the new water sources were not suitable for human consumption. This is shown in the table below", "metadata": {"headings": [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 4}}], "page": 15, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["SN", "Category", "of water sources Number", "Percentage required to be tested (a)", "Number tested", "Percentage actually tested (b)", "Percentage untested (a \u2013 b)", "Percentage of tested water sources suitable human consumption. for"], ["1", "Existing projects", "1234", "20%", "33", "2.67", "17.33", "30"], ["2", "New projects", "14", "100%", "11", "78.5", "21.5", "0"]], "metadata": {"headings": [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 4}}], "page": 15, "document_name": "Alebtong District Local Government 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": "Failure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained 70% of the water sources tested were suitable for human consumption. However in future they would engage with Partners in water sector to do 100% testing coverage to ascertain suitability of water for human consumption.", "metadata": {"headings": [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 4}}, [{"headings_0": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 4}}]], "page": 16, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 4}}, {"headings_1": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}], "page": 16, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always ensure that water quality tests are done in accordance with the standard requirements. \n5.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 4}}, {"headings_1": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 4}}, {"headings_1": {"content": "5.1.4 Review of the Implementation of the Grant activities", "page": 15, "level": 4}}]], "page": 16, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 4}}], "page": 16, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "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. \nAlebtong District budgeted and received UGX.4,462,014,948(100%) to the implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 4}}, [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 4}}], [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 4}}]], "page": 16, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Activity", "Planned quantity", "Actual quantity"], ["1", "Construction of twin staff house at Abia HC III", "1", "1"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 4}}], "page": 16, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 4}}], "page": 16, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.2.1 Positive observations", "metadata": {"headings": [{"headings_0": {"content": "5.2.1 Positive observations", "page": 16, "level": 4}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 4}}], "page": 16, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "5.2.1 Positive observations", "page": 16, "level": 4}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 4}}], "page": 16, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that all UGIFT activities were budgeted for.\n- A review of expenditure vouchers revealed that the district deducted WHT from payments made to Contractors of UGIFT projects.\n- A review of expenditure vouchers revealed that all UGIFT Funds were properly accounted for with invoices, receipts, progress reports etc.\n- Physical inspections of one project implemented revealed that it was completed and was currently being utilized.\n- I noted the entity prepared monitoring reports as evidence of monitoring the implementation UGIFT activities. The status reported in the monitoring reports was in line with what was observed during the audit inspection.", "metadata": {"headings": [{"headings_0": {"content": "5.2.1 Positive observations", "page": 16, "level": 4}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 4}}], "page": 16, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption", "page": 17, "level": 4}}, {"headings_1": {"content": "5.2.1 Positive observations", "page": 16, "level": 4}}], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of the approved budget of UGX. 4,462,014,948, the district received UGX. 4,62,014,948(100%) resulting in no shortfall; Out of the received funds, UGX. 3,842,367,843(86%) was spent, thus leaving UGX. 619,647,105 unutilized. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption", "page": 17, "level": 4}}, {"headings_1": {"content": "5.2.1 Positive observations", "page": 16, "level": 4}}], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "**(A)**", "**(B)**", "**(C)**", "**D=(A-B)**", "**E=(B-C)**"], ["**Capital development**", "4,462,014,948", "4,462,014,948", "3,842,367,843", "0", "619,647,105"], ["**Total**", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption", "page": 17, "level": 4}}, {"headings_1": {"content": "5.2.1 Positive observations", "page": 16, "level": 4}}], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Details", "Approved budget (UGX)", "Warrants/ Release (UGX)", "Expenditure (UGX)", "Under funding (UGX)", "Under absorption"], "type": "table"}}, {"content": "Under absorption of released funds resulted in partial implementation of the following key activities;", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption", "page": 17, "level": 4}}, {"headings_1": {"content": "5.2.1 Positive observations", "page": 16, "level": 4}}], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Upgrade of Adwir Health Center II", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption", "page": 17, "level": 4}}, {"headings_1": {"content": "5.2.1 Positive observations", "page": 16, "level": 4}}], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "As a result, education and health services were delayed to the intended beneficiaries. The Accounting Officer explained that at the closure of the Financial Year, the Contractor did not do any work on site hence they did not pay. But works were now on going.", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption", "page": 17, "level": 4}}, {"headings_1": {"content": "5.2.1 Positive observations", "page": 16, "level": 4}}], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 4}}, {"headings_1": {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption", "page": 17, "level": 4}}], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to closely supervise and monitor progress by the contractor and ensure that the works are completed in the stipulated time.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 4}}, {"headings_1": {"content": "5.2.3 Planning and Budget Performance 5.2.4 Funding and Absorption", "page": 17, "level": 4}}], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.3 Education Development Grant", "metadata": {"headings": [{"headings_0": {"content": "5.3 Education Development Grant", "page": 17, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 4}}], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 417,965,310 for the construction of; one (1) classroom block at Abia Primary School, four (4) five (5) stance pit latrines at Anara, Abongdyang, Alebelebe, Awelokuricok, and supply of 3 seater desks to various primary schools.", "metadata": {"headings": [{"headings_0": {"content": "5.3 Education Development Grant", "page": 17, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 4}}, [{"headings_0": {"content": "5.3 Education Development Grant", "page": 17, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 4}}]], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I noted that Alebtong District does maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant.\n- I noted that the District incorporated education development grants project activities totalling UGX.392,119,900 into the district plans and budgetary framework.\n- Out of UGX.417,965,310 released, UGX. 417,965,310 was spent by the time of audit, resulting in absorption of all funds provided for the grant.", "metadata": {"headings": [{"headings_0": {"content": "5.3 Education Development Grant", "page": 17, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 4}}], "page": 17, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- I reviewed the annual approved work plans, budget and IFMS payment files and noted that the entity did not pay any amount to unapproved Projects/programs.\n- I did not find expenditure on activities outside approved Education Development grant work plan.\n- A review of the education development grants procurements revealed there was award of contracts to bidders who were the Best Evaluated Bidders\n- A review of the entity works plans, budgets and procurement records revealed that the entity did not spend any funds on ineligible activities contrary to the guidelines.\n- I observed that Project Management Committees and Procurement Committees of all Projects/programs for the 5 projects in the financial year under review sought guidance from the district specialists for contracts.\n- I noted that all five (5) Projects/programs, which could result in environment and social risks/impacts had contracts worth UGX.392,119,900 signed with a Special condition of contract clause.\n- I noted that all five (5) Projects/programs worth UGX.392,119,900 had evidence of appointment of contract managers.\n- I noted that there was no unsupported expenditure under education development grant.\n- I noted that all the five (5) Projects/programs worth UGX.392,119,900 were reviewed by the Internal auditor since there was evidence of audit of the projects in the internal audit reports.\n- I noted that payment certificates worth UGX.417,965,310 were reviewed and certified by the Internal Auditor.", "metadata": {"headings": [{"headings_0": {"content": "5.3 Education Development Grant", "page": 17, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 4}}], "page": 18, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.3.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "5.3.2 Areas of Improvement", "page": 18, "level": 4}}, {"headings_1": {"content": "5.3 Education Development Grant", "page": 17, "level": 4}}], "page": 18, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "5.3.2 Areas of Improvement", "page": 18, "level": 4}}, {"headings_1": {"content": "5.3 Education Development Grant", "page": 17, "level": 4}}], "page": 18, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.3.3 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "5.3.3 Review of Budgeting and allocation", "page": 18, "level": 4}}, {"headings_1": {"content": "5.3.2 Areas of Improvement", "page": 18, "level": 4}}], "page": 18, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts", "metadata": {"headings": [{"headings_0": {"content": "a) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts", "page": 18, "level": 4}}, {"headings_1": {"content": "5.3.3 Review of Budgeting and allocation", "page": 18, "level": 4}}], "page": 18, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Section 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks.", "metadata": {"headings": [{"headings_0": {"content": "a) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts", "page": 18, "level": 4}}, {"headings_1": {"content": "5.3.3 Review of Budgeting and allocation", "page": 18, "level": 4}}], "page": 18, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Only two (2) out of four (4) Projects/programs worth UGX. 188,846,340 had evidence of screening for likely environmental and social impacts whereas the other 2 projects didn\u2019t as per details in appendix 4.\n- There were no environment and social management plans for the other 2 Projects/programs.", "metadata": {"headings": [{"headings_0": {"content": "a) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts", "page": 18, "level": 4}}, {"headings_1": {"content": "5.3.3 Review of Budgeting and allocation", "page": 18, "level": 4}}], "page": 18, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Accounting Officer attributed the anomaly to inadequate funds to do environmental and social impact screening for all the four (4) projects hence achieving output for only two.", "metadata": {"headings": [{"headings_0": {"content": "a) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts", "page": 18, "level": 4}}, {"headings_1": {"content": "5.3.3 Review of Budgeting and allocation", "page": 18, "level": 4}}], "page": 19, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 4}}, {"headings_1": {"content": "a) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts", "page": 18, "level": 4}}], "page": 19, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to ensure all projects are screened for the environmental and social impacts. The Accounting Officer should also ensure that environment and social management plans are developed, mitigation measures are prescribed and implemented.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 4}}, {"headings_1": {"content": "a) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts", "page": 18, "level": 4}}], "page": 19, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "b) Budget allocation for Education Development grant", "metadata": {"headings": [{"headings_0": {"content": "b) Budget allocation for Education Development grant", "page": 19, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 4}}], "page": 19, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Guideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 100% to capital expenditure instead of the required minimum of 95% leading to over allocation by UGX. 20,898,266 (5%) while no amount of money was allocated for Investment service costs.", "metadata": {"headings": [{"headings_0": {"content": "b) Budget allocation for Education Development grant", "page": 19, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 4}}, [{"headings_0": {"content": "b) Budget allocation for Education Development grant", "page": 19, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 4}}]], "page": 19, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "", "", "C=(A/B)", ""], ["Capital expenditure(A)", "417,965,310", "At least 95%", "100%", "Allocation inconsistent with guidelines"], ["Investment service costs(B)", "0", "More than zero but up to 5%", "0", "Allocation inconsistent with guidelines"], ["Total", "**417,965,310**", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "b) Budget allocation for Education Development grant", "page": 19, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 4}}], "page": 19, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Category", "Budget Amount", "Standard %age budget allocation as per guidelines", "%age budget allocation (C)", "Remarks"], "type": "table"}}, {"content": "Non-allocation of funds to Investment service costs such as developing bills of quantities, environment impact assessment, engineering supervision affects effective implementation of projects; encourages over or under costing of construction projects which leads to either wasteful expenditure or execution of shoddy works to fit into the inadequate allocated funds.", "metadata": {"headings": [{"headings_0": {"content": "b) Budget allocation for Education Development grant", "page": 19, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 4}}], "page": 19, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.3.4 Inspection for service delivery under the Education Development Grant", "metadata": {"headings": [{"headings_0": {"content": "5.3.4 Inspection for service delivery under the Education Development Grant", "page": 20, "level": 4}}, {"headings_1": {"content": "b) Budget allocation for Education Development grant", "page": 19, "level": 4}}], "page": 20, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled four (4) projects with a total expenditure of UGX. 261,414,305 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed;", "metadata": {"headings": [{"headings_0": {"content": "5.3.4 Inspection for service delivery under the Education Development Grant", "page": 20, "level": 4}}, {"headings_1": {"content": "b) Budget allocation for Education Development grant", "page": 19, "level": 4}}], "page": 20, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Construction of 5 stances drainable Latrine at Alebelebe P/S **Contractor:** RICHDEN SERVICES (U) LTD **amount:** UGX 23,216,865 **paid to inspection** **date:** UGX 20,895,179 2 **Contract** **Amount**", "Toilet complete and in use. However-No hand washing facility in place (6.4) as per BOQ, no 140L PVC tank installed. No gutters installed (6.7), Soak pit was in place, cracks around ramp for the disabled Accounting Officer acknowledged the shortcoming and promised to rectify the issue.", "", "to engage \uf0b7 I advise the Accounting Officer the contractor and ensure that the missing facilities are fixed before retention money is paid."]], "metadata": {"headings": [{"headings_0": {"content": "5.3.4 Inspection for service delivery under the Education Development Grant", "page": 20, "level": 4}}, {"headings_1": {"content": "b) Budget allocation for Education Development grant", "page": 19, "level": 4}}], "page": 20, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN Project", "Inspection Remarks", "Pictorial Evidence", "Recommendation(s)"], "type": "table"}}, {"content": "5.4 Micro Scale Irrigation", "metadata": {"headings": [{"headings_0": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}, {"headings_1": {"content": "5.3.4 Inspection for service delivery under the Education Development Grant", "page": 20, "level": 4}}], "page": 20, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The GoU is implementing the micro scale irrigation Programme in Alebtong District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nAlebtong District budgeted and received UGX.192,550,093(100%) to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}, {"headings_1": {"content": "5.3.4 Inspection for service delivery under the Education Development Grant", "page": 20, "level": 4}}, [{"headings_0": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}, {"headings_1": {"content": "5.3.4 Inspection for service delivery under the Education Development Grant", "page": 20, "level": 4}}]], "page": 20, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], ["1", "Capital Development (micro scale irrigation equipment)", "Installation of irrigation equipment", "0", "0"], ["2", "Complementary services", "Training of farmers", "400", "170"], [null, null, "Setting up demo farms", "3", "3"]], "metadata": {"headings": [{"headings_0": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}, {"headings_1": {"content": "5.3.4 Inspection for service delivery under the Education Development Grant", "page": 20, "level": 4}}], "page": 20, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "- Review of the expenditure vouchers revealed that the district spent Micro Scale Irrigation funds on eligible activities on mobilization, awareness, farm visits, demonstrations and farm field schools.\n- Out of the total program receipts of UGX.192,550,093, UGX.192,180,208 (99.8%) was utilized by the entity by the time of audit resulting into unspent", "metadata": {"headings": [{"headings_0": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}, {"headings_1": {"content": "5.3.4 Inspection for service delivery under the Education Development Grant", "page": 20, "level": 4}}], "page": 20, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "balance of UGX.369,885 (0.2%) which was an insignificant/immaterial figure. Hence almost all funds were utilized.", "metadata": {"headings": [{"headings_0": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}, {"headings_1": {"content": "5.3.4 Inspection for service delivery under the Education Development Grant", "page": 20, "level": 4}}], "page": 21, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I noted that the outputs for complementary activities were adequately quantified in the work plan\n- All payments under Micro-Scale Irrigation had sufficient supporting documents.", "metadata": {"headings": [{"headings_0": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}, {"headings_1": {"content": "5.3.4 Inspection for service delivery under the Education Development Grant", "page": 20, "level": 4}}], "page": 21, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.4.2 Areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "5.4.2 Areas of improvement", "page": 21, "level": 4}}, {"headings_1": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}], "page": 21, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "5.4.2 Areas of improvement", "page": 21, "level": 4}}, {"headings_1": {"content": "5.4 Micro Scale Irrigation", "page": 20, "level": 4}}], "page": 21, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.4.2 Planning and Budget Performance 5.4.3 Planning", "metadata": {"headings": [{"headings_0": {"content": "5.4.2 Planning and Budget Performance 5.4.3 Planning", "page": 21, "level": 4}}, {"headings_1": {"content": "5.4.2 Areas of improvement", "page": 21, "level": 4}}], "page": 21, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "5.4.2 Planning and Budget Performance 5.4.3 Planning", "page": 21, "level": 4}}, {"headings_1": {"content": "5.4.2 Areas of improvement", "page": 21, "level": 4}}], "page": 21, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).\n- The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.\n- The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools)", "metadata": {"headings": [{"headings_0": {"content": "5.4.2 Planning and Budget Performance 5.4.3 Planning", "page": 21, "level": 4}}, {"headings_1": {"content": "5.4.2 Areas of improvement", "page": 21, "level": 4}}], "page": 21, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the planning procedures for the micro irrigation grant and observed the following; \nI noted that the District did not allocate any amount of money to capital development but allocated all the funds received to Complementary services, UGX 192,550,093(100%) as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "5.4.2 Planning and Budget Performance 5.4.3 Planning", "page": 21, "level": 4}}, {"headings_1": {"content": "5.4.2 Areas of improvement", "page": 21, "level": 4}}, [{"headings_0": {"content": "5.4.2 Planning and Budget Performance 5.4.3 Planning", "page": 21, "level": 4}}, {"headings_1": {"content": "5.4.2 Areas of improvement", "page": 21, "level": 4}}]], "page": 21, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Capital Development (micro scale irrigation equipment)", "75%", "0", "0", "0", "No allocation"], ["Complementary services", "25%", "100", "192,550,093", "75", "Over Allocation"], ["**Total**", "", "", "192,550,093", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "5.4.2 Planning and Budget Performance 5.4.3 Planning", "page": 21, "level": 4}}, {"headings_1": {"content": "5.4.2 Areas of improvement", "page": 21, "level": 4}}], "page": 21, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Expenditure Items Main", "Threshold as per the guidelines (A)", "Actual percentage (budget) (B)", "Approved budget (UGX)", "Variance (A-B)", "Audit remark"], "type": "table"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 4}}, {"headings_1": {"content": "5.4.2 Planning and Budget Performance 5.4.3 Planning", "page": 21, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always ensure that funds are allocated as per the grant guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 4}}, {"headings_1": {"content": "5.4.2 Planning and Budget Performance 5.4.3 Planning", "page": 21, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.4.4 Budget performance", "metadata": {"headings": [{"headings_0": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I reviewed the budget performance for the micro irrigation grant and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The District received UGX.192,550,093 out of UGX.192,550,093 budgeted (100%) resulting into no shortfall. Out of the funds received no amount of money was spent on capital developments while UGX. 192,550,093 (100%) on complementary activities.", "metadata": {"headings": [{"headings_0": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Out of the total program receipts of UGX.192,550,093, UGX.192,180,208 (99.8%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.369,885 (0.2%). Details are in the table below.", "metadata": {"headings": [{"headings_0": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [[null, "**A**", "**B**", "**C**", "**D= (B-C)**", "**(D/B)\\*100**"], ["Quarter one", "-", "0", "0", "", "0"], ["Quarter two", "-", "64,183,364", "29,760,514", "34,422,850", "46"], ["Quarter three", "-", "128,366,729", "75,641,598", "52,725,131", "59"], ["Quarter Four", "-", "0", "86,778,096", "-86,778,096", "0"], ["**Total**", "**192,550,093**", "**192,550,093**", "**192,180,208**", "**369,885**", "**99.8**"]], "metadata": {"headings": [{"headings_0": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Item", "Revised budget", "Warrants/ Release", "Total expenditure (as payment file) per", "Variance", "% absorption"], "type": "table"}}, {"content": "5.4.5 Implementation of the Micro irrigation program", "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}, {"headings_1": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}, {"headings_1": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Farmer awareness rising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF.\n- The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems.\n- The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid.\n- The supply and installation of equipment.\n- The supplier shall carry out service and maintenance during the warranty period and offers technical training & support to the farmer.", "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}, {"headings_1": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}, {"headings_1": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}], "page": 22, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- A review of one (1) procurement for contracts worth UGX. 58,965,000 revealed that the district did not comply with the selection criteria for the lowest priced technically responsive bid. A review of the procurements undertaken revealed that the district did not comply with the selection criteria for the lowest priced technically responsive bid. Audit noted that the funds amounting to UGX. 58,965,000 was advanced to staff 28/6/2023 to directly procure and install demonstration equipment. Audit further noted that the contracts committee on their meeting held on 6/6/2023 under minute 04/CC/01/06/2023 approved force on account mechanism to supply and install equipment to 3 micro irrigation demo units at Amugu Agro Technical, Abia Seed school and Host farmer at Aloi Town Council.", "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}, {"headings_1": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}], "page": 23, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}, {"headings_1": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}], "page": 23, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "Anen Consulting Engineers Limited", "Supply and installation of microscale irrigation systems 3 demonstration sites at", "58,965,000", "No, the district used direct procurement for the contract"]], "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}, {"headings_1": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}], "page": 23, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Contractor", "Activity", "CONTRACT AMOUNT", "Did the district comply with the selection criteria for the lowest priced technically responsive bid"], "type": "table"}}, {"content": "- The supplier did not offer training and technical support to farmers during the warranty period since equipment was only availed to host farmers.", "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}, {"headings_1": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}], "page": 23, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "As a result of the shortcomings, this affected the purpose for which the funds were disbursed and led to poor implementation of the program during the financial year under review. \nThe Accounting Officer explained that the Contracts Committee in a meeting held on 6/6/2023 under minute 04/CC/01/06/2023 approved force account mechanism to supply and install equipment to 3 micro irrigation demo units at Amugu Agro Technical, Abia Seed school and Host farmer at Aloi Town Council after the Contractors turned down the offer due to their inability and lack of experience in technical works involved. \nappears 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.", "metadata": {"headings": [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}, {"headings_1": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}, [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}, {"headings_1": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}], [{"headings_0": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}, {"headings_1": {"content": "5.4.4 Budget performance", "page": 22, "level": 4}}]], "page": 23, "document_name": "Alebtong District Local Government 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": 24, "level": 4}}, {"headings_1": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}], "page": 24, "document_name": "Alebtong District Local Government 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 Alebtong District Local Government. \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 District\u2019s 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": 24, "level": 4}}, {"headings_1": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}, [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 24, "level": 4}}, {"headings_1": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 24, "level": 4}}, {"headings_1": {"content": "5.4.5 Implementation of the Micro irrigation program", "page": 22, "level": 4}}]], "page": 24, "document_name": "Alebtong District Local Government 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": 24, "level": 4}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 24, "level": 4}}], "page": 24, "document_name": "Alebtong District Local Government 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": 24, "level": 4}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 24, "level": 4}}], "page": 24, "document_name": "Alebtong District Local Government 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 District\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 District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 24, "level": 4}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 24, "level": 4}}], "page": 24, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- 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": 24, "level": 4}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 24, "level": 4}}], "page": 25, "document_name": "Alebtong District Local Government 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.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 24, "level": 4}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 24, "level": 4}}, [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 24, "level": 4}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 24, "level": 4}}], [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 24, "level": 4}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 24, "level": 4}}]], "page": 25, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OTHER REPORTING RESPONSIBILITIES", "metadata": {"headings": [{"headings_0": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 25, "level": 4}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 24, "level": 4}}], "page": 25, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 25, "level": 4}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 24, "level": 4}}], "page": 25, "document_name": "Alebtong District Local Government 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": 25, "level": 4}}, {"headings_1": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 25, "level": 4}}], "page": 25, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n5.5", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 25, "level": 4}}, {"headings_1": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 25, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 25, "level": 4}}, {"headings_1": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 25, "level": 4}}]], "page": 25, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation Of The Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "Implementation Of The Parish Development Model", "page": 25, "level": 4}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 25, "level": 4}}], "page": 25, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. \nMy previous year report on government\u2019s preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries. \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;", "metadata": {"headings": [{"headings_0": {"content": "Implementation Of The Parish Development Model", "page": 25, "level": 4}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 25, "level": 4}}, [{"headings_0": {"content": "Implementation Of The Parish Development Model", "page": 25, "level": 4}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 25, "level": 4}}], [{"headings_0": {"content": "Implementation Of The Parish Development Model", "page": 25, "level": 4}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 25, "level": 4}}]], "page": 25, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.5.1 Funding of PDM Activities in the District", "metadata": {"headings": [{"headings_0": {"content": "5.5.1 Funding of PDM Activities in the District", "page": 26, "level": 4}}, {"headings_1": {"content": "Implementation Of The Parish Development Model", "page": 25, "level": 4}}], "page": 26, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MoFPED released a sum of UGX. 6,875,000,000 to finance 69 PDM SACCOs in Alebtong DLG in the financial year 2022/23 with each SACCO receiving UGX. 100,000,000 to develop and implement viable community led income generating activities. The district also received UGX. 69,039,079 for the PDM Administrative costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "5.5.1 Funding of PDM Activities in the District", "page": 26, "level": 4}}, {"headings_1": {"content": "Implementation Of The Parish Development Model", "page": 25, "level": 4}}], "page": 26, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.5.2 Positive Observations", "metadata": {"headings": [{"headings_0": {"content": "5.5.2 Positive Observations", "page": 26, "level": 4}}, {"headings_1": {"content": "5.5.1 Funding of PDM Activities in the District", "page": 26, "level": 4}}], "page": 26, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas were the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "5.5.2 Positive Observations", "page": 26, "level": 4}}, {"headings_1": {"content": "5.5.1 Funding of PDM Activities in the District", "page": 26, "level": 4}}], "page": 26, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I noted that MoFPED maintained a parish database of 69 Parishes as a basis for funding PDM SACCOs for the District and the 69 were funded.", "metadata": {"headings": [{"headings_0": {"content": "5.5.2 Positive Observations", "page": 26, "level": 4}}, {"headings_1": {"content": "5.5.1 Funding of PDM Activities in the District", "page": 26, "level": 4}}], "page": 26, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.5.3 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "5.5.3 Areas of Improvement", "page": 26, "level": 4}}, {"headings_1": {"content": "5.5.2 Positive Observations", "page": 26, "level": 4}}], "page": 26, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "5.5.3 Areas of Improvement", "page": 26, "level": 4}}, {"headings_1": {"content": "5.5.2 Positive Observations", "page": 26, "level": 4}}], "page": 26, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.5.4 Planning and Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}, {"headings_1": {"content": "5.5.3 Areas of Improvement", "page": 26, "level": 4}}], "page": 26, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I reviewed the Alebtong District approved work plan and budget for PDM activities and noted the following.", "metadata": {"headings": [{"headings_0": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}, {"headings_1": {"content": "5.5.3 Areas of Improvement", "page": 26, "level": 4}}], "page": 26, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I noted that the approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 69,039,079 out of which, UGX. 69,039,079. (100%) was received.\n- The HLG Core Implementation team was not fully constituted as per the guideline; the District did not prepare quarterly performance reports. Out of 4 quarterly performance reports, 4 were prepared; There was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities; There was support for the continuous formation of PDM enterprise groups; There was training of the PDM enterprise groups and SACCOs, and there was continuous data collection at household and community levels.\n- PDCs were fully constituted whereby out of 10 PDM SACCOs.\n- 10 SACCOs did hold a general meeting and none of SACCOs held their first general meeting more than 1 month after their registration.\n- In all the 10 SACCOs, a leadership vetting committee was elected and inaugurated\n- In all the 10 PDM SACCOs did have training of the PDM SACCO members during the meeting.\n- All the ten (10) sampled PDM SACCOs did include the bank account opening resolution in the minutes\n- I noted that the 10 sampled PDM SACCOs with fully constituted Boards held regular Board meetings.", "metadata": {"headings": [{"headings_0": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}, {"headings_1": {"content": "5.5.3 Areas of Improvement", "page": 26, "level": 4}}], "page": 26, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The ten (10) sampled SACCOs did constitute the supervisory, executive committees as well as the Loan, Production,\n- Training of local experts was carried out\n- The ten (10) sampled PDM SACCOs were registered under the Cooperative Societies Act.\n- In the ten (10) PDM sampled SACCOs, none had irregularities in registration of PDM SACCOs.\n- 176 Enterprise groups in the 10 sampled PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs).\n- I noted that the 10 sampled PDM SACCOs did have a PDM member registers/ updated PDM member registers contrary to the guidelines.\n- I noted that UGX. 100,000,000 was transferred to 10 out of the 10 sampled SACCOs with signed PRF financing agreements.\n- I noted that UGX. 100,000,000 was transferred to 10 out of the 10 sampled SACCOs with evidence of submission of attestation form to the Secretariat.\n- I noted that the 10 sampled parishes did carry out wealth ranking during identification of subsistence households.\n- All the 10 sampled PDM SACCOs opened bank accounts with Board resolutions.", "metadata": {"headings": [{"headings_0": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}, {"headings_1": {"content": "5.5.3 Areas of Improvement", "page": 26, "level": 4}}], "page": 27, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.5.5 Alignment of the District Budgets to the PDM", "metadata": {"headings": [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}, {"headings_1": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}], "page": 27, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nI was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the District. \nFailure to incorporate specific PDM priorities from the wards through the divisions may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level.", "metadata": {"headings": [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}, {"headings_1": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}, [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}, {"headings_1": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}], [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}, {"headings_1": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}]], "page": 27, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Out of UGX. 6,900,000,000 budgeted by MoFPED for funding of Alebtong District PDM SACOOs, a sum of UGX. 6,875,000,000 was disbursed to 69 PDM SACCOs, leaving 1 PDM SACCOs not funded to the tune of UGX. 25,000,000 as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}, {"headings_1": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}], "page": 28, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The summary is presented in the table below and details are in Appendix 5.", "metadata": {"headings": [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}, {"headings_1": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}], "page": 28, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Description", "No. of SACCOs", "Expected amount", "Actual amount", "Variance", "Appendix"], ["1.", "SACCOs funded", "68", "6,800,000,000", "6,800,000,000", "-", "**Appendix 5 (a)**"], ["2.", "SACCOs over funded", "-", "-", "-", "-", "**-**"], ["3.", "SACCOs under funded", "1", "100,000,000", "75,000,000", "25,000,000", "**Appendix 5 (a)**"], ["4.", "SACCOs funded not", "-", "-", "-", "-", ""]], "metadata": {"headings": [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}, {"headings_1": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}], "page": 28, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "Under release of PRF may lead to non-implementation of priority activities by the PDM SACCOs. This may also lead to underfunding of other SACCOs which will affect the achievement of PDM objectives. \nThe Accounting Officer explained that the matter of release of funds to SACCOs was under the control of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}, {"headings_1": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}, [{"headings_0": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}, {"headings_1": {"content": "5.5.4 Planning and Budget Performance", "page": 26, "level": 4}}]], "page": 28, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 4}}, {"headings_1": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}], "page": 28, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 4}}, {"headings_1": {"content": "5.5.5 Alignment of the District Budgets to the PDM", "page": 27, "level": 4}}], "page": 28, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.5.7 Delayed Release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "5.5.7 Delayed Release of Funds to PDM SACCOs", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 4}}], "page": 28, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX. 25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "5.5.7 Delayed Release of Funds to PDM SACCOs", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 4}}, [{"headings_0": {"content": "5.5.7 Delayed Release of Funds to PDM SACCOs", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 4}}]], "page": 28, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- No funds were disbursed to any of the SACCOs in the 1 st Quarter yet UGX. 1,725,000,000 was expected per quarter.\n- Only 68 out of the 69 SACCOs received PRF of UGX. 1,725,000,000. in the 2 nd Quarter.\n- Only 4 out of the 69 SACCOs received UGX. 100,000,000. in the 3 rd Quarter.\n- SACCOs received a sum of UGX. 5,075,000,000 instead of UGX. 1,725,000,000. quarterly disbursements in the 4 th Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby none of the SACCOs received all the disbursement for the previous quarters in the 4 th quarter. Appendix 5 (b) refers.", "metadata": {"headings": [{"headings_0": {"content": "5.5.7 Delayed Release of Funds to PDM SACCOs", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 4}}], "page": 28, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "5.5.7 Delayed Release of Funds to PDM SACCOs", "page": 28, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 4}}], "page": 29, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "5.5.7 Delayed Release of Funds to PDM SACCOs", "page": 28, "level": 4}}], "page": 29, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- I informed the Accounting Officer that the matter would be brought to the attention of MoFPED.\n- I advised the Accounting Officer to ensure that he fast tracks the releases of funds to the PDM SACCOs in the subsequent period.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "5.5.7 Delayed Release of Funds to PDM SACCOs", "page": 28, "level": 4}}], "page": 29, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "metadata": {"headings": [{"headings_0": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 29, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish.", "metadata": {"headings": [{"headings_0": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 29, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I noted that none of the PDM SACCOs in the District had disbursed funds out of the PRF received.\n- Furthermore, a comparison of the respective PDM SACCO bank statements with the disbursement schedules revealed that there was no PRF that could not be accounted for.", "metadata": {"headings": [{"headings_0": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 29, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that delay to disburse the PRF was because the PDMFIS and training of users in Alebtong District was not yet launched for use. The PDMFIS became effective in the month of June 2023 and disbursements started in the month July 2023 FY2023/24.", "metadata": {"headings": [{"headings_0": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 4}}, [{"headings_0": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 4}}]], "page": 29, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}], "page": 29, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- I informed the Accounting Officer that the matter would be brought to the attention of Ministry of Information, Communication & Technology.\n- I advised the Accounting Officer to fast track the disbursement of PRF to the enterprise groups in the subsequent period.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}], "page": 29, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO).", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Parish Development Committees (PDC)", "the 4 quarterly meetings. Parish priorities and action plans for the FY 2022/2023 were prepared by 10 PDCs. \uf0b7 Only 3 PDCs out of 10 prepared I reviewed the operations of the PDC in the 10 sampled PDM SACCOS, and noted the following; \uf0b7 Out of 10 PDCs, only 3 held all \uf0b7 \uf0b7 quarterly performance reports. 10 PDCs received funding of UGX. 6,120,000 for the PDC activities. Accounting Officer noted the finding on the issue about the PDCs meeting for less than 4 Quarters. the issue of funding PDCs less than the standard amount of UGX. 100,000, the Accounting Officer explained that eight (08) PDCs each received UGX. 640,000 save for two (02) that each received UGX. 500,000 less UGX. 140,000 quarter 4 money that was not cleared in the System by MoFPED at On", "I advised the Accounting Officer to liaise with MoFPED to expedite the clearing process of the two (02) SACCOs. also advised the Accounting Officer encourage the PDCs to meet quarterly. I"]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}], "page": 30, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": [["", "closure of the Financial Year.", "", null], ["2.", "General Meetings by PDM SACCOs", "\uf0b7 The ten (10) sampled SACCOs held their first general meeting more than one (01) month after their registration. Officer did not respond on the issue. Accounting", "I advised the Accounting Officer to ensure that Annual General Meeting is held within after registration. one (01)"], ["3.", "PDM SACCO Board", "\uf0b7 The members of the board did not fill in expression of interest forms prior to being elected board members. The Accounting Officer noted the issue.", "I advised the Accounting Officer to ensure that any newly elected PDM SACCO board member express his interest in a prescribed form."], ["4.", "SACCO Sub Committees", "\uf0b7 Ten (10) sampled SACCOs did not have functional supervisory, executive committees as well as the Production, Marketing, Business Development services, Finance and investment sub Committees. Failure to have Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. a functioning The Accounting Officer noted the issue.", "I advised the Accounting to liaise with PDM Secretariat about subcommittees and full functionality. the ensure their"]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "5.5.8 Delayed Disbursement of Parish Revolving Fund", "page": 29, "level": 4}}], "page": 31, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": "5.5.10 Review of Training Implementation Activities", "metadata": {"headings": [{"headings_0": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 31, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2013 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 31, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.\n- The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.\n- The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift.", "metadata": {"headings": [{"headings_0": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 31, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["1.", "Training of the ToTs and Core PDM Implementation Teams at HLG level", "\uf0b7 The training of trainers was carried out on 10/11/2022 after funds were released to PDM SACCOs on 10/11/2022. \uf0b7 None submission of the training report to the PDM National Coordinator. The failure to conduct specified trainings", "advised to I the Accounting Officer PDM Secretariat about submission of report to National Coordinator. consult the"]], "metadata": {"headings": [{"headings_0": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 31, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature of training", "Observations", "Recommendation"], "type": "table"}}, {"content": "may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio- economic transformation aspirations. \nAccounting Officer explained that the consolidated report was prepared, however was not submitted.", "metadata": {"headings": [{"headings_0": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 4}}, [{"headings_0": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 4}}]], "page": 32, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "page": 32, "level": 4}}, {"headings_1": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}], "page": 32, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "page": 32, "level": 4}}, {"headings_1": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}], "page": 32, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.\n- A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.\n- The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.\n- A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.\n- The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO\n- The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022.", "metadata": {"headings": [{"headings_0": {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "page": 32, "level": 4}}, {"headings_1": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}], "page": 32, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["**1.**", "PDM the Money SACCOs Under Microfinance Institutions Lenders Act Licensing of", "All the ten (10) sampled PDM SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in **Appendix 5 (c)** a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. Officer explained that the all PDM SACCOs in the PDM SACCOs in the District are under Probationary period and are allowed to operate under that arrangement as per the Microfinance Institutions and Money Lenders Act 2016 Section 36 sub section 39(a) and (b). As Accounting", "I advised the Accounting Officer to liaise with the PDM Secretariat for further guidance on this matter."]], "metadata": {"headings": [{"headings_0": {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "page": 32, "level": 4}}, {"headings_1": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}], "page": 32, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature of registration", "Observations", "Recommendation"], "type": "table"}}, {"content": "Irregularities in registration of PDM SACCOs and enterprise Groups could lead to loss of PRF due to funding illegitimate, SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "page": 32, "level": 4}}, {"headings_1": {"content": "5.5.10 Review of Training Implementation Activities", "page": 31, "level": 4}}], "page": 33, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.5.12 PDM SACCO Operations", "metadata": {"headings": [{"headings_0": {"content": "5.5.12 PDM SACCO Operations", "page": 33, "level": 4}}, {"headings_1": {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "page": 32, "level": 4}}], "page": 33, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 th June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "5.5.12 PDM SACCO Operations", "page": 33, "level": 4}}, {"headings_1": {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "page": 32, "level": 4}}], "page": 33, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.\n- Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.\n- No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.\n- A loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.\n- All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).\n- Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).\n- For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS).", "metadata": {"headings": [{"headings_0": {"content": "5.5.12 PDM SACCO Operations", "page": 33, "level": 4}}, {"headings_1": {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "page": 32, "level": 4}}], "page": 33, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["1.", "Selection and Implementation of Prioritized/Flagship Projects", "\uf0b7 Eight (08) out of the ten (10) sampled parishes did not select any flagship projects contrary to the guidelines. \uf0b7 Eight (08) out of the ten (10) sampled parishes selected flagship projects that were inconsistent with the LG selected priority commodities. out farmer enterprise/households implemented projects that are not from the priority \uf0b7 57 of 176.", "I advised the Accounting Officer to liaise with MoLG to ensure in selecting flagship projects. flexibility the"]], "metadata": {"headings": [{"headings_0": {"content": "5.5.12 PDM SACCO Operations", "page": 33, "level": 4}}, {"headings_1": {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "page": 32, "level": 4}}], "page": 33, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Activity", "Observations", "Recommendation"], "type": "table"}}, {"content": [["", "commodity list. Details are in **Appendix 5 (d).** Failure to select and implement prioritized projects may undermine achievement of the pillar objectives. Officer explained that at the time of receiving the fund the season was not appropriate for the selected projects in some cases and that to save money, some beneficiaries implemented a different project. Accounting", "", null], ["2.", "Insurance Policy for Farming Enterprises", "\uf0b7 Noted that none of the PRF beneficiaries who carried out farming enterprises in 69 PDM SACCOs did obtain agricultural insurance policies from UAIS. Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. Officer did not provide his response on the issue. Accounting", "I advised the Accounting Officer to engage the PDM Secretariat further guidance on this matter. for"]], "metadata": {"headings": [{"headings_0": {"content": "5.5.12 PDM SACCO Operations", "page": 33, "level": 4}}, {"headings_1": {"content": "5.5.11 Registration of PDM SACCOs and Enterprise Groups", "page": 32, "level": 4}}], "page": 34, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Activity", "Observations", "Recommendation"], "type": "table"}}, {"content": "5.5.13 Utilization of PRF at Household Level", "metadata": {"headings": [{"headings_0": {"content": "5.5.13 Utilization of PRF at Household Level", "page": 34, "level": 4}}, {"headings_1": {"content": "5.5.12 PDM SACCO Operations", "page": 33, "level": 4}}], "page": 34, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \nNo inspection was carried out, in Alebtong since none of the PDM SACCOs disbursed funds to the households.", "metadata": {"headings": [{"headings_0": {"content": "5.5.13 Utilization of PRF at Household Level", "page": 34, "level": 4}}, {"headings_1": {"content": "5.5.12 PDM SACCO Operations", "page": 33, "level": 4}}, [{"headings_0": {"content": "5.5.13 Utilization of PRF at Household Level", "page": 34, "level": 4}}, {"headings_1": {"content": "5.5.12 PDM SACCO Operations", "page": 33, "level": 4}}]], "page": 34, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices.", "metadata": {"headings": [{"headings_0": {"content": "Appendices.", "page": 35, "level": 4}}, {"headings_1": {"content": "5.5.13 Utilization of PRF at Household Level", "page": 34, "level": 4}}], "page": 35, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1 (a): Performance of Local revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (a): Performance of Local revenue", "page": 35, "level": 1}}, {"headings_1": {"content": "Appendices.", "page": 35, "level": 4}}], "page": 35, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["", "**Tax Revenues**", "", "", ""], ["", "Business licenses", "1,708,000", "0", "1,708,000"], ["", "Land Fees", "2,191,000", "824,000", "1,367,000"], ["", "Local Service Tax-Payable by Individuals", "84,500,000", "98,269,710", "-13,769,710"], ["", "**Non-Tax Revenues**", "0", "0", "0"], ["", "Sale of goods and services", "30,000,000", "11,153,825", "18,846,175"], ["", "Administrative fees and licenceses", "240,133,000", "84,866,975", "155,266,025"], ["", "Miscellaneous revenue", "3,600,000", "1,295,500", "2,304,500"], ["", "**Total Revenue**", "**362,132,000**", "**196,410,010**", "**165,721,990**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (a): Performance of Local revenue", "page": 35, "level": 1}}, {"headings_1": {"content": "Appendices.", "page": 35, "level": 4}}], "page": 35, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["No", "Source", "Approved budget", "Actual Collections", "Variance"], "type": "table"}}, {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "page": 35, "level": 1}}, {"headings_1": {"content": "Appendix 1 (a): Performance of Local revenue", "page": 35, "level": 1}}], "page": 35, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["1", "24", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "1,008,000"], ["", "24", "Welfare and Entertainment", "907,000"], ["", "24", "Printing, Stationery, Photocopying and Binding", "3,170,000"], ["", "24", "Maintenance - Buildings and Structures", "500,000"], ["", "24", "Maintenance - Transport Equipment", "1,040,000"], ["", "24", "Incapacity, death benefits and funeral expenses", "1,000,000"], ["23", "14", "Transfer to Other Government Units", "69,619,914"], ["", "10008", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "5,542,431"], ["", "10008", "Welfare and Entertainment", "989,784"], ["", "10008", "Printing, Stationery, Photocopying and Binding", "600,000"], ["", "10008", "Small Office Equipment", "400,000"], ["", "10008", "Information and Communication Technology Services.", "600,000"], ["", "10008", "Consultancy Services", "400,000"], ["", "10008", "Travel inland", "5,960,784"], ["", "10008", "Maintenance - Transport Equipment", "2,400,000"], ["4", "6", "Information and Communication Technology Supplies.", "550,000"], ["", "6", "Appraisal and Feasibility Studies for Capital Works", "400,000"], ["5", "560019", "Welfare and Entertainment", "745,991"], ["", "23", "Workshops, Meetings and Seminars", "3,000,000"], ["6", "560070", "Information and Communication Technology Supplies.", "500,000"], ["", "560070", "Maintenance - Transport Equipment", "500,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "page": 35, "level": 1}}, {"headings_1": {"content": "Appendix 1 (a): Performance of Local revenue", "page": 35, "level": 1}}], "page": 35, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["S/N", "Budget out put", "Description", "Funds Available"], "type": "table"}}, {"content": [["DEVELOPMENT", "Bank Charges and other Bank related costs", "500,000", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "page": 35, "level": 1}}, {"headings_1": {"content": "Appendix 1 (a): Performance of Local revenue", "page": 35, "level": 1}}], "page": 35, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Programme name", "Activity", "Amount", "Purpose of the activity"], "type": "table"}}, {"content": [["PLAN IMPLEMENTATI ON", "", "", ""], ["", "Travel inland", "10,000,000", ""], ["", "Welfare and Entertainment", "20,000,000", ""], ["HUMAN CAPITAL DEVELOPMENT", "Transfer to Other Government Units", "189,751,552", "Transfers to lower local governments"], ["", "Travel inland", "140,998,073", "Allowances for district projects"], ["", "Workshops, Meetings and Seminars", "109,837,360", "Allowances for district projects"], ["INTEGRATED TRANSPORT INFRASTRUCTU RE AND SERVICES", "Information and Communication Technology Services.", "200,000", ""], ["", "Information and Communication Technology Supplies.", "200,000", ""], ["", "Maintenance - Buildings and Structures", "26,907,775", ""], ["", "Maintenance - Machinery & Equipment Other than Transport Equipment", "9,872,027", ""], ["", "Printing, Stationery, Photocopying and Binding", "300,000", ""], ["", "Small Office Equipment", "100,000", ""], ["", "Staff Training", "500,000", ""], ["", "Transfer to Other Government Units", "16,258,681", ""], ["", "Workshops, Meetings and Seminars", "2,662,115", ""], ["PUBLIC SECTOR TRANSFORMATI ON", "Gratuity", "214,118,072", "Gratuity for retired staff"], ["Grand Total", "", "742,205,664", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "page": 35, "level": 1}}, {"headings_1": {"content": "Appendix 1 (a): Performance of Local revenue", "page": 35, "level": 1}}], "page": 36, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Programme name", "Activity", "Amount", "Purpose of the activity"], "type": "table"}}, {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "page": 37, "level": 1}}, {"headings_1": {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "page": 35, "level": 1}}], "page": 37, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["AGRO-INDUSTRIALIZATION", "Sector Development Grant", "58,965,028", "58,965,000", "28"], ["", "Travel inland", "275,807,172", "274,723,956", "1,083,216"], ["NATURAL RESOURCES, ENVIRONMENT, CLIMATE CHANGE, LAND AND WATER MANAGEMENT", "District Unconditional Grant- Non Wage", "2,200,000", "2,000,000", "200,000"], ["", "Travel inland", "1,820,000", "1,673,500", "146,500"], ["", "Agricultural Supplies and Services", "7,330,000", "7,295,500", "34,500"], ["", "Travel inland", "17,276,218", "17,263,000", "13,218"], ["", "Workshops, Meetings and Seminars", "1,222,000", "1,196,060", "25,940"], ["INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES", "Maintenance - Buildings and Structures", "277,461,139", "248,081,339", "29,379,800"], ["", "Maintenance - Machinery & Equipment Other than Transport Equipment", "35,034,556", "35,012,250", "22,306"], ["", "Printing, Stationery, Photocopying and Binding", "700,000", "500,000", "200,000"], ["", "Sector Development Grant", "403,776,798", "403,776,143", "655"], ["", "Small Office Equipment", "500,000", "498,000", "2,000"], ["", "Travel inland", "12,763,150", "12,762,800", "350"], ["", "Welfare and Entertainment", "1,800,000", "1,242,000", "558,000"], ["", "Workshops, Meetings and Seminars", "11,100,000", "11,099,500", "500"], ["HUMAN CAPITAL DEVELOPMENT", "General Staff Salaries", "11,922,748,046", "11,525,893,879", "396,854,167"], ["", "Maintenance - Transport Equipment", "6,206,000", "6,200,000", "6,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "page": 37, "level": 1}}, {"headings_1": {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "page": 35, "level": 1}}], "page": 37, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Programme", "Activities affected", "Warrants (UGX)", "Warrants Utilized (UGX)", "Warrants not Utilized"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "page": 37, "level": 1}}, {"headings_1": {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "page": 35, "level": 1}}], "page": 37, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "Sector Conditional Grant (Non-Wage)", "2,105,041,414", "2,105,041,408", "6"], ["", "Travel inland", "58,430,913", "58,430,500", "413"], ["", "Welfare and Entertainment", "12,799,000", "12,798,500", "500"], ["", "Fuel, Lubricants and Oils", "19,053,220", "19,051,800", "1,420"], ["", "General Staff Salaries", "4,069,593,137", "3,737,727,033", "331,866,104"], ["", "Information and Communication Technology Supplies.", "6,639,998", "3,649,000", "2,990,998"], ["", "Monitoring and Supervision of capital work", "26,919,479", "26,918,000", "1,479"], ["", "Non-Residential Buildings \u2013 Acquisition", "848,597,127", "236,978,737", "611,618,390"], ["", "Printing, Stationery, Photocopying and Binding", "2,797,052", "2,797,000", "52"], ["", "Sector Conditional Grant (Non-Wage)", "413,519,683", "413,519,680", "3"], ["", "Sector Development Grant", "903,317,840", "882,067,038", "21,250,802"], ["", "Transitional Development Grant", "14,814,815", "14,786,000", "28,815"], ["", "Travel inland", "407,206,559", "406,671,570", "534,989"], ["", "Workshops, Meetings and Seminars", "86,850,850", "86,849,850", "1,000"], ["PUBLIC SECTOR TRANSFORMATION", "Information and Communication Technology Supplies.", "15,000,000", "4,500,000", "10,500,000"], ["", "General Staff Salaries", "1,244,274,152", "899,689,250", "344,584,902"], ["", "Pension", "1,249,731,109", "1,114,898,344", "134,832,765"], ["COMMUNITY MOBILIZATION AND MINDSET CHANGE", "Electricity", "400,652", "400,000", "652"], ["", "General Staff Salaries", "96,827,736", "95,218,893", "1,608,843"], ["", "Information and Communication", "1,500,463", "1,500,000", "463"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "page": 37, "level": 1}}, {"headings_1": {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "page": 35, "level": 1}}], "page": 38, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Programme", "Activities affected", "Warrants (UGX)", "Warrants Utilized (UGX)", "Warrants not Utilized"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "page": 37, "level": 1}}, {"headings_1": {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "page": 35, "level": 1}}], "page": 38, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "Technology Supplies.", "", "", ""], ["", "Maintenance - Transport Equipment", "5,900,000", "5,899,500", "500"], ["", "Printing, Stationery, Photocopying and Binding", "2,049,560", "2,049,170", "390"], ["", "Workshops, Meetings and Seminars", "2,430,780", "2,427,540", "3,240"], ["GOVERNANCE AND SECURITY", "General Staff Salaries", "212,758,000", "210,494,043", "2,263,957"], ["", "Transfer to Other Government Units", "779,183,701", "779,183,356", "345"], ["", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "67,582,431", "67,524,431", "58,000"], ["", "Boards, Committees and Council Allowances", "43,204,693", "41,964,693", "1,240,000"], ["", "Ex-Gratia for Political leaders.", "329,482,431", "324,903,570", "4,578,861"], ["", "Maintenance - Transport Equipment", "6,400,000", "6,317,000", "83,000"], ["DEVELOPMENT PLAN IMPLEMENTATION", "Appraisal and Feasibility Studies for Capital Works", "400,000", "398,850", "1,150"], ["", "General Staff Salaries", "29,289,216", "27,263,075", "2,026,141"], ["", "Other ICT Equipment \u2013 Acquisition", "8,000,000", "-", "8,000,000"], ["", "Printing, Stationery, Photocopying and Binding", "1,639,771", "1,639,000", "771"], ["", "Travel inland", "43,205,941", "43,205,000", "941"], ["", "Travel inland", "16,000,000", "15,999,200", "800"], ["", "Welfare and Entertainment", "1,254,009", "1,254,000", "9"], ["Grand Total", "", "**33,248,464,555**", "**31,342,066,999**", "**1,906,397,556**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "page": 37, "level": 1}}, {"headings_1": {"content": "Appendix 1 (a)i: Activities Affected by Uncollected Revenue.", "page": 35, "level": 1}}], "page": 39, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Programme", "Activities affected", "Warrants (UGX)", "Warrants Utilized (UGX)", "Warrants not Utilized"], "type": "table"}}, {"content": "Appendix 1(d): Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(d): Implemented out-puts", "page": 39, "level": 1}}, {"headings_1": {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "page": 37, "level": 1}}], "page": 39, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(d): Implemented out-puts", "page": 39, "level": 1}}, {"headings_1": {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "page": 37, "level": 1}}], "page": 39, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**1**", "12-HUMAN CAPITAL DEVELOPMENT", "01- Education,Sports and skills", "1202030502-Basic Requirements and Minimum standards met by schools and training institutions", "320003- Assets and Facilities Management", "3,842,397,843", "22", "22", "0", "0"], ["**2**", "12-HUMAN CAPITAL DEVELOPMENT", "02-Population Health, Safety and Management", "1203011003- Health promotion and Diseases Prevention services", "320165- Primary Health care services", null, null, null, null, null], ["**3**", "12-HUMAN CAPITAL DEVELOPMENT", "01- Education,Sports and skills", "", "320157- Primary Education Services", "417,965,310", "16", "15", "0", "1"], ["**4**", "12-HUMAN CAPITAL DEVELOPMENT", "02-Population Health, Safety and Management", "1203010501-Blood products available", "00063- Quality Assurance Systems", "574,081,313", "13", "12", "1", "0"], ["**5**", "01-AGRO- INDUSTRIALIZATION", "01-Institutional Strengthening and Coordination", "01041101- Extension workers trained in entire value chain focused skills", "010015- Extension services", "192,180,208", "10", "10", "0", "0"], ["**6**", "09-INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES", "04-Transport Asset Management", "09040106- Community access & feeder roads constructed & maintained to facilitate market access", "and 260002- District Urban Community Access Road Maintenance", "403,776,148", "17", "17", "0", "0"], ["**TOTAL**", "", "", "", "", "**5,430,400,822**", "**78**", "**76**", "**1**", "**1-**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(d): Implemented out-puts", "page": 39, "level": 1}}, {"headings_1": {"content": "Appendix 1 (c): Showing activities affected by under-utilization of warrants", "page": 37, "level": 1}}], "page": 40, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Program", "Sub-program", "PIAP (Program Implementation Action Plan) Output", "Budget Output", "Total Out-put expenditure UGX", "Total No activities in the out-put", "Number of fully implemented activities", "Number of partially implemented activities", "Number of not implemented activities"], "type": "table"}}, {"content": "Appendix 2: Utilization of wage Budget", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage Budget", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendix 1(d): Implemented out-puts", "page": 39, "level": 1}}], "page": 40, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage Budget", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendix 1(d): Implemented out-puts", "page": 39, "level": 1}}], "page": 40, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Administration", "1,244,274,152", "-", "1,244,274,152", "1,244,274,152", "899,689,250", "344,584,902"], ["Community Based Services", "96,827,736", "-", "96,827,736", "96,827,736", "95,218,893", "1,608,843"], ["Education", "10,111,942,755", "1,810,805,291", "11,922,748,046", "11,922,748,046", "11,525,893,879", "396,854,167"], ["Finance", "140,688,000", "-", "140,688,000", "140,688,000", "140,688,000", "-"], ["Health", "3,741,775,176", "267,000,000", "4,008,775,176", "4,008,775,176", "3,680,734,892", "328,040,284"], ["Internal Audit", "25,087,000", "-", "25,087,000", "25,087,000", "25,087,000", "-"], ["Natural Resources", "181,200,000", "54,562,667", "235,762,667", "235,762,658", "235,762,658", "-"], ["Planning", "29,289,216", "-", "29,289,216", "29,289,216", "27,263,075", "2,026,141"], ["Production and Marketing", "482,510,688", "86,400,000", "568,910,688", "568,910,688", "568,910,688", "-"], ["Roads and Engineering", "112,528,416", "34,587,372", "147,115,788", "147,115,788", "147,115,788", "-"], ["Statutory bodies", "212,758,000", "-", "212,758,000", "212,758,000", "210,494,043", "2,263,957"], ["Trade, Industry and Local Development", "30,330,551", "-", "30,330,551", "30,330,551", "30,330,551", "-"], ["Water", "44,968,000", "15,849,961", "60,817,961", "60,817,961", "56,992,141", "3,825,820"], ["Grand Total", "**16,454,179,690**", "**2,269,205,291**", "**18,723,384,981**", "**18,723,384,972**", "**17,644,180,858**", "**1,079,204,114**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage Budget", "page": 40, "level": 1}}, {"headings_1": {"content": "Appendix 1(d): Implemented out-puts", "page": 39, "level": 1}}], "page": 41, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["Departments", "Approved Budget", "upplementar y Budget S", "Revised Budget", "Warrant", "Payments", "Unspent Balance"], "type": "table"}}, {"content": "Appendix 3 (a): Irregularity in allocation of program expenditure by category", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 (a): Irregularity in allocation of program expenditure by category", "page": 41, "level": 1}}, {"headings_1": {"content": "Appendix 2: Utilization of wage Budget", "page": 40, "level": 1}}], "page": 41, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["Category", "Description", "Approved budget", "Ideal allocation (%)", "Actual budget Allocation (%)", "Variance (%)", "Expenditures", "Expenditure allocation (%)", "Variance (%)"], ["", "", "**(B)**", "**( C)**", "**(D)=(B/A)**", "**( E)=(C- D)**", "**(G)**", "**(H)=(G/F)**", "**(I)=(C- H)**"], ["RWSSG", "", "", "", "", "", "", "", ""], ["**New capital developments that includes water and sanitation facilities**", "**Minimum of 65%**", "328,009,350", "**Min. 65%**", "77.5", "-12.5", "294783545.0", "65.7", "0.7"], ["**Rehabilitation of water facilities**", "**Maximum of 25%**", "84,000,000", "**Max. 25%**", "19.8", "5.2", "70,101,308", "15.6", "9.4"], ["**Investment servicing costs**", "**Maximum of 10%**", "11,355,650", "**Max. 10%**", "2.7", "7.3", "84,096,500", "18.7", "-8.7"], ["Total RWSSG (A)", "", "**423,365,000**", "", "", "", "**448,981,353**", "", ""], ["PWSG", "", "", "", "", "", "", "", ""], ["**New capital developments that include water and sanitation facilities**", "**Minimum of 85%**", "75,056,636", "**Min. 85%**", "49.8", "35.2", "63,950,000", "51.1", "33.9"], ["**Investment servicing costs**", "**Maximum of 15%**", "75,659,678", "**Max. 15%**", "50.2", "35.2", "61,149,960", "48.9", "-33.9"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 (a): Irregularity in allocation of program expenditure by category", "page": 41, "level": 1}}, {"headings_1": {"content": "Appendix 2: Utilization of wage Budget", "page": 40, "level": 1}}], "page": 41, "document_name": "Alebtong District Local Government 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"], "type": "table"}}, {"content": "38 \nTotal PWSG 150,716,314 125,099,960", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 (a): Irregularity in allocation of program expenditure by category", "page": 41, "level": 1}}, {"headings_1": {"content": "Appendix 2: Utilization of wage Budget", "page": 40, "level": 1}}, [{"headings_0": {"content": "Appendix 3 (a): Irregularity in allocation of program expenditure by category", "page": 41, "level": 1}}, {"headings_1": {"content": "Appendix 2: Utilization of wage Budget", "page": 40, "level": 1}}]], "page": 41, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}, {"headings_1": {"content": "Appendix 3 (a): Irregularity in allocation of program expenditure by category", "page": 41, "level": 1}}], "page": 42, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["SN", "UGIFT Project", "Water source place and status", "Community **(name)** and accessibility to water s status", "Audit Conclusion"], ["**1**", "Awei Seed secondary school", "Borehole and functional", "Awei borehole is on the school land and easily accessible", "Water source is inplace and functional"], ["**2**", "Angetta seed Secondary school", "Borehole and functional", "Angetta sc-obuo parish is accessible as it is in the school", "Water source is inplace and functional"], ["**3**", "Adwir seed secondary school", "No borehole in place", "No water source", "No water source in place"], ["**4**", "Abia health centre III", "Borehole is in place and functional", "Abia borehole is inside the healthcentre and easily accessible", "Water source is inplace and functional"], ["**5**", "Adwir health centre III", "Borehole is in place and functional", "Adwir borehole is next to health centre and easily accessible", "Functional borehole"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}, {"headings_1": {"content": "Appendix 3 (a): Irregularity in allocation of program expenditure by category", "page": 41, "level": 1}}], "page": 42, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Appendix 4: Undertaking mitigation measures for Projects/programs with related environmental and social impacts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}, {"headings_1": {"content": "Appendix 3 (a): Irregularity in allocation of program expenditure by category", "page": 41, "level": 1}}], "page": 42, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["S N", "Description/Purpose", "Supplier", "CONTRACT AMOUNT", "Was the project screened for likely environment and social impacts?", "PROCUREMENT REFENCE NUMBER"], ["**1 .**", "Rehabilitation of Four Classroom Block at Abia Primary School.", "BONA AGRO FARM & ENGINEERING WORKS COLTD", "90,630,868", "YES", "ALEB804/WORKS/202 2-2023/00013"], ["**2 .**", "Construction of 5-stance drainable latrines at Anara PS and Abongdyang PS", "KURI INVESTMENTS COMPANY LIMITED", "49,998,607", "YES", "ALEB804/WRKS/2022- 23/00007"], ["**3 .**", "Construction Drainable Toilet at Alebelebe Primary School.", "RICHDEN SERVICES (U) LTD", "23,216,865", "NO", "ALEB804/WORKS/202 2-2023/00022"], ["**4 .**", "Construction Drainable Toilet at Awelokuricok Primary School.", "OGUR GENERAL HARDWARES LIMITED", "25,000,000", "NO", "ALEB804/WORKS/202 2-2023/00023"], ["", "", "**TOTAL**", "**188,846,340**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}, {"headings_1": {"content": "Appendix 3 (a): Irregularity in allocation of program expenditure by category", "page": 41, "level": 1}}], "page": 42, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}, {"headings_1": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}], "page": 42, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", null, "Remarks"], ["", "", "", "", "**Over**", "**Under**", ""], ["**1**", "Alanyi Abako PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**2**", "Amononeno Abako PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**3**", "Angoltok Abako PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**4**", "Anyiti Abako PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**5**", "Awapiny Abako PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**6**", "Awori Abako PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}, {"headings_1": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}], "page": 42, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}, {"headings_1": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}], "page": 42, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**7**", "Abangoimany Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**8**", "Aberidwogo Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**9**", "Abia Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}, {"headings_1": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}], "page": 43, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": [["**7**", "Abangoimany Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**8**", "Aberidwogo Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**9**", "Abia Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**10**", "Atinkok Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**11**", "Oteno Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**12**", "Tekulu Abia PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**13**", "Adwir Adwir PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**14**", "Alolololo Adwir PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**15**", "Ocokober Adwir PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**16**", "Okomo Adwir PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**17**", "Olwero Adwir PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**18**", "Akura Akura PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**19**", "Anyanga Akura PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**20**", "Anyanga B Akura PDM SACCO", "100,000,000", "75,000,000", "-", "25,000,000", "Under release registered"], ["**21**", "Bardago Akura PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**22**", "Kai Akura PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**23**", "Otweotoke Akura PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**24**", "Alyec Ward Alebtong Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**25**", "Apado Ward Alebtong Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**26**", "Nakabela Ward Alebtong Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**27**", "Akwangkel Aloi PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**28**", "Alebtong Aloi PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**29**", "Amuria Aloi PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**30**", "Anara Aloi PDM SACCO", "100,000,000", "100,000,000", "", "", "No over or under release"], ["**31**", "Alal Ward Aloi Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**32**", "Anino Ward Aloi Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**33**", "Awiepek Ward Aloi Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**34**", "Imakioboro Ward Aloi Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**35**", "Okoto Ward Aloi Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**36**", "Te-Iconga Ward Aloi Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**37**", "Abongo atin Amugu PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**38**", "Abunga Amugu PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**39**", "Omee Amugu PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**40**", "Acek Ward Amugu Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**41**", "Ajonyi Ward Amugu Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**42**", "Okum Ward Amugu Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**43**", "Opayeng Ward Amugu Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}, {"headings_1": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}], "page": 43, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}, {"headings_1": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}], "page": 43, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**44**", "Angetta Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**45**", "Atelelo Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**46**", "Aweingo Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}, {"headings_1": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}], "page": 44, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": [["**44**", "Angetta Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**45**", "Atelelo Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**46**", "Aweingo Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**47**", "Obuo Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**48**", "Okurango Angetta PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**49**", "Abiting Apala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**50**", "Amonomito Apala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**51**", "Obim Apala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**52**", "Okwangole Apala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**53**", "Olaoilongo Apala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**54**", "Abongo Awobe Ward Apala Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**55**", "Abongodyang Ward Apala Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**56**", "Apanyapany Ward Apala Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**57**", "Bediworo Ward Apala Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**58**", "Central Ward Apala Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**59**", "Cungaciki Ward Apala Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**60**", "Elupe Ward Apala Town Council PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No under or over release"], ["**61**", "Acede Awei PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**62**", "Ojul Awei PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**63**", "Olyet Awei PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**64**", "Owalo Awei PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**65**", "Abukamola Omoro PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**66**", "Baropiro Omoro PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**67**", "Baya Omoro PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**68**", "Oculokori Omoro PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["**69**", "Omarari Omoro PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over or under release"], ["", "", "**Total**", "", "**-**", "**25,000,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}, {"headings_1": {"content": "Appendix 3 (b): Special Consideration of Seed Schools and Health Centres", "page": 42, "level": 1}}], "page": 44, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": "Appendix 5 (b): Delayed Release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (b): Delayed Release of Funds to PDM SACCOs", "page": 44, "level": 4}}, {"headings_1": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}], "page": 44, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["SN", "Date of release", "No. of PDM SACCOs paid on the date", "Amount paid on the date", "Remarks"], ["**1**", "07/11/2022", "4", "100,000,000", "Received in the second month of the second Quarter"], ["**2**", "05/12/2022", "60", "1,500,000,000", "Received in the last month of the second Quarter"], ["**3**", "06/12/2022", "3", "75,000,000", "Received in the last month of the second Quarter"], ["**4**", "13/12/2022", "1", "25,000,000", "Received in the last month of the second Quarter"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (b): Delayed Release of Funds to PDM SACCOs", "page": 44, "level": 4}}, {"headings_1": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}], "page": 44, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (b): Delayed Release of Funds to PDM SACCOs", "page": 44, "level": 4}}, {"headings_1": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}], "page": 44, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**5**", "06/01/2023", "1", "25,000,000", "Received in the first month of the Quarter"], ["**6**", "27/03/2023", "3", "75,000,000", "Received in the last month in the third Quarter"], ["**7**", "20/04/2023", "30", "750,000,000", "Received in first month of the last Quarter"], ["**8**", "26/04/2023", "17", "475,000,000", "Received in first month of the last Quarter"], ["**9**", "27/04/2023", "21", "525,000,000", "Received in first month of the last Quarter"], ["**10**", "28/04/2023", "1", "25,000,000", "Received in first month of the last Quarter"], ["**11**", "26/06/2023", "65", "2,800,000,000", "Received in the last month of the Quarter"], ["**12**", "27/06/2023", "1", "25,000,000", "Received in the last month of the Quarter"], ["**13**", "30/06/2023", "19", "475,000,000", "Received in the last month of the Quarter"], ["", "**Total**", "**226**", "**6,875,000,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (b): Delayed Release of Funds to PDM SACCOs", "page": 44, "level": 4}}, {"headings_1": {"content": "Appendix 5 (a): Release of Funds to PDM SACCOs", "page": 42, "level": 4}}], "page": 45, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["SN", "Date of release", "No. of PDM SACCOs paid on the date", "Amount paid on the date", "Remarks"], "type": "table"}}, {"content": "Appendix 5 (c): Non Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (c): Non Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 45, "level": 4}}, {"headings_1": {"content": "Appendix 5 (b): Delayed Release of Funds to PDM SACCOs", "page": 44, "level": 4}}], "page": 45, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["SN.", "Vote Name", "Parish Name", "Name of SACCO", "Is under Microfinance Institutions money lenders act 2016? (Yes/No) the SACCO registered", "Remarks"], ["", "Alebtong DLG", "Akwangkel", "Akwangkel Aloi PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Anino Ward", "Anino Ward Aloi Town Council PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Alebtong", "Alebtong Aloi PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Alyec Ward", "Alyec Ward Alebtong Town Council PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Amononeno", "Amononeno Abako PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Anara", "Anara Aloi PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Apado Ward", "Apado Ward Alebtong Town Council PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Awori", "Awori Abako PDM SACCO", "No", "Not registered"], ["", "Alebtong DLG", "Nakabela Ward", "Nakabela Ward Alebtong Town Council PDM SACCO", "No", "Not registered"], ["", "", "Te-Iconga Ward", "Te-Iconga Ward Aloi Town Council PDM SACCO", "No", "Not registered"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (c): Non Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 45, "level": 4}}, {"headings_1": {"content": "Appendix 5 (b): Delayed Release of Funds to PDM SACCOs", "page": 44, "level": 4}}], "page": 45, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Appendix 5 (d): Selection and Implementation of Prioritized/Flagship Projects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (d): Selection and Implementation of Prioritized/Flagship Projects", "page": 45, "level": 4}}, {"headings_1": {"content": "Appendix 5 (c): Non Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 45, "level": 4}}], "page": 45, "document_name": "Alebtong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Vote Parish Name Name of SACCO \nList of flagship projects per SACCO Are the \nHow Number of How many How many Name \nflagship many PDM of the of the projects enterprise enterprises enterprises farming consistent s are are enterprises with the implement \nfarming are from priority ing \nenterprises the priority \n42", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (d): Selection and Implementation of Prioritized/Flagship Projects", "page": 45, "level": 4}}, {"headings_1": {"content": "Appendix 5 (c): Non Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 45, "level": 4}}, [{"headings_0": {"content": "Appendix 5 (d): Selection and Implementation of Prioritized/Flagship Projects", "page": 45, "level": 4}}, {"headings_1": {"content": "Appendix 5 (c): Non Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 45, "level": 4}}]], "page": 45, "document_name": "Alebtong District Local Government 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 - 6", "EMPHASIS OF MATTER - 9", " 3.0 Change in Accounting Treatment for Non-current Assets - 9", " 4.0 Payables - 9", " 5.0 Receivables - 10", "OTHER MATTER - 10", " 5.0 Implementation Of Key Government Grants/Programmes - 10", " 5.1 District Rural Water Supply and Sanitation Conditional Grant - 10", " 5.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program - 13", " 5.3 Education Development Grant - 14", " 5.4 Micro Scale Irrigation - 17", "OTHER INFORMATION - 20", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS - 21", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - 21", "OTHER REPORTING RESPONSIBILITIES - 22", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 22", " 5.5 Implementation Of The Parish Development Model - 22"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Amuru District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Amuru District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 6f0f1af5e4bfad9d7a9d6af2cfc65639439c9f8f..0000000000000000000000000000000000000000 --- a/reports/Chunks/Amuru District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF AMURU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \n\u00bb \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [[], []], "page": 1, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 1, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TE OF CIS ii nn anne erg List Of ACFONYMS 00.0... iii 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"BEN REN: DE VE", "metadata": {"headings": [{"headings_0": {"content": "BEN REN: DE VE", "page": 2, "level": 8}}, {"headings_1": {"content": "EN", "page": 2, "level": 8}}], "page": 2, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 re re 1.0 Implementation of the Approved Budget .................... \ni nen 2.0 Management of the Government Salary Payroll \n9 ........ccccccccccsesesesessveceeseceesesseeeeeees EMPHASIS OF MATTER ..u.....ccccccsssssscscscscscscscscscscscscsesvecssesscecscacecavsvsveeeverevesacavavavacavareeeeees 11 30 \nChange in Accounting Treatment for Non-current Assets... 11 40 Actumaulaller\u0131 Br Race aba \n12 ann anne A \n12 recreates eee atiecteeeoreoneraewencrmneoeenes CTIA, PURI TER eu 13 en ee re Te 6.0 Implementation of Key Government Grants/PrograMmMeS........cccccccccscsseceseceseeeees 13 6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant ....................... 13 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\n\\| Parish Development Management Information System \n\\| PFMA \\| Public Finance Management Act \n\\|", "metadata": {"headings": [{"headings_0": {"content": "PDMIS", "page": 3, "level": 1}}, {"headings_1": {"content": "| nn", "page": 3, "level": 3}}, [{"headings_0": {"content": "PDMIS", "page": 3, "level": 1}}, {"headings_1": {"content": "| nn", "page": 3, "level": 3}}]], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IPSIST___ Permanent Secretary i Secretary to Treasury _", "metadata": {"headings": [{"headings_0": {"content": "IPSIST___ Permanent Secretary i Secretary to Treasury _", "page": 3, "level": 1}}, {"headings_1": {"content": "PDMIS", "page": 3, "level": 1}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nUganda Intergovernmental Fiscal 1 1", "metadata": {"headings": [{"headings_0": {"content": "IPSIST___ Permanent Secretary i Secretary to Treasury _", "page": 3, "level": 1}}, {"headings_1": {"content": "PDMIS", "page": 3, "level": 1}}, [{"headings_0": {"content": "IPSIST___ Permanent Secretary i Secretary to Treasury _", "page": 3, "level": 1}}, {"headings_1": {"content": "PDMIS", "page": 3, "level": 1}}]], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transfers", "metadata": {"headings": [{"headings_0": {"content": "Transfers", "page": 3, "level": 1}}, {"headings_1": {"content": "IPSIST___ Permanent Secretary i Secretary to Treasury _", "page": 3, "level": 1}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Program for, ;", "metadata": {"headings": [{"headings_0": {"content": "Program for, ;", "page": 3, "level": 1}}, {"headings_1": {"content": "Transfers", "page": 3, "level": 1}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Results |", "metadata": {"headings": [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], "page": 3, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "; \n\\_ if = \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF AMURU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Amuru 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 Amuru 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": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}, [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}]], "page": 3, "document_name": "Amuru 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's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be \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 Amuru District Local Government (DLG) is to plan, budget, and legislate and to continuously endeavor to improve the quality of lives of the people living in Amuru District through selfless and dedicated service delivery. In addition, Section 30 of the Local Government Act, 1997 (as amended), provides for the functions, powers and services of a Local Council. \nDuring the financial year 2022/2023, the Amuru District Local Government had a budget of UGX.33,292,545,680 out of which UGX.29,668,868,906 was warranted as shown below; \nDetails Budget Warrants % age warrants EEE nn nee ernennen (B/A) \\_\\_UGX(A UGX (B \nz \nRecurrent (Wage 18,155,782,996 16,961,789, 263 \n3 Recurrent (Non-wage) 6,347,188,839 6,740,617,909 89 \\| \\| \\_\\_ \n\\| \nDevelopment 7,693,130,649 5,966,461,734 78 \u201a\\| \n. \n\\| \nTotal 33,292,545,680 29,668,868,906 89 =", "metadata": {"headings": [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}, [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}], [{"headings_0": {"content": "Results |", "page": 3, "level": 1}}, {"headings_1": {"content": "Program for, ;", "page": 3, "level": 1}}]], "page": 4, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}, {"headings_1": {"content": "Results |", "page": 3, "level": 1}}], "page": 5, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities/outputs worth UGX. 19,611,351,205 (66%) as summarized in the table", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}, {"headings_1": {"content": "Results |", "page": 3, "level": 1}}], "page": 5, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], "page": 5, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sn Details Actual Cumulative Cumulative Yoage 1 Wage expenditure (Payroll audit/FS- audit expenditure Actual out of total 15,853,778,175 15,853,778,175 2 Theme area-PDM expenditure audited \\|\\_ = ~~ '17,016,301,263 54,512,000 Focus area-Education grant - Formerly SFG 466,683,269 17,482,984,532 59% 4 area-Microscale \\| 62% Focus irrigation projects 995,727,645 18,478,712,177 5 Focus area-UGIFT (Infrastructure) 1,419,435,242 67% 6 Focus area-Water development grant 392,597,741 20,290,745,160 (Piped water, and Rural water and 68% Sanitation grant 7 \\| Outputs/activities under budget performance review (URF Road rehabilitation maintenance fund (DDEG 428,617,133 20,719,362,293 70% e projects) \\| \\|\\_\\_\\| \\| ee mere Total of the expenditure audited \\_19,611,351,205 No Observation Recommendation \\| 1.1 Revenue Performance Performance of Local Revenue According to the approved budget, the DLG to collect local revenue of I advised the UGX1,710,483,000 however; by the end of the year, only UGX. 1,120,654,701 Accounting Officer had been collected representing 66% performance. The summary is in the to initiate strategies table below and the details are in Appendix 1(a). to come up with alternative sources Approved Actual Variance of local revenue. \u201ebudget Collections 1,464,526,000 \"872,068,022 \\_ ~~ 592,457,978 ~~) \\| Revenues Non-Tax 245,957,000 248,586,679 -2,629,679 Revenues Total 1,710,483,000 1,120,654,701 589,828,299 Revenue Overall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. No Out-put Activity Purpose of the Budget Amount un-implemented En eig een een of \\| roads 1 Routine manaual Installation To keep 150,000,000 and mechanical culverts, bush accessible to the road clearing and community maintenance pothole patching 1 2 Rural Water Supply of safe To increase 5,000,000 Supply and water supply of water Sanitation by rehabilitating the existing boreholes 3 Planning and Food security To supply food to 4,000,000 budget services \\| 4 Immunisation Immunisation Immunisation of services children and Improve the functionality of the health system to deliver quality and affordable preventive Total 184,000,000 The under collection of local revenue was attributed to the following; e Failure to value ratable properties which could enable effective collection of property rates. resulting in a shortfall of UGX. 1,895,489,543 representing 93% performance. to ensure that the implementation of The performance of warrants for each of the programmes is shown in the table activities are rolled below; over and prioritized for implementation Programme Approved budget Warrants in the subsequent period. [ Agro-Industrialization NEN NT CTT \u201c1,785,338,608 \\| \\_1,785,338,608 \\| Community Mobilization 361,206,647 225,802,770 63% And Mindset Change MM \\_ Development Plan 434,506,203", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX 29,668,868,906, I reviewed expenditure on", "page": 5, "level": 2}}]], "page": 5, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13,149,627,", "metadata": {"headings": [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 7, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Integrated Maintenance - \nTo make the \n\\| Transport Buildings and \nbuilding more \n\\| \n2,626,349,153 from the various programmes out of which UGX. 1,726,668,was Accounting Officer warranted resulting in a shortfall of UGX. 899,680,240 representing 55% to roll over the performance. \nunimplemented activities to the The performance of warrants for each of the programmes is shown in the table subsequent period below; \nand request the concerned donors Programme \nto revolve the funds for utilizations in the TR BORO TTT BE EE NE TIDUS 29,968,000 \\| \n~ \n\\|\\| \nIntegrated Transport subsequent period. Infrastructure \nHuman \nCapital Development \nCommunity Mobilization 985,218,050 538,682,553 100% and Mindset \n2,626,349,153 1,726,668,913 55% \nThe UGX. 899,680,240 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgra Activities \nAmounts not Purpose of mme warranted the unimplemen teg activity nn nn \\_\\_ Commun Travel inland \n29,968,000 To conduct ity \\| monitoring Mobilizati \nand \non And \nsupervision of Mindset the Districts Change OEL ehe cas nr cc engl \nHuman Maintenance - Buildings and \n477,543,448 To enhance Capital Structures \nthe capacity of Develop Maintenance - Machinery & 150,000,000 the building ment Equipment Other than Transport \nEquipment \nTravel inland 530,474,912 \n\\_ \nIntegrate Advertising and Public Relations \n9,020,000 To connect \\_ \nd \nElectricity and create Transpor Fuel, Lubricants and Oils \n\\_\\_15,940,000 15,940,000 \n\\| access to \u201e \nInformation and Communication 3,090,000 \nLubricants and Oils \\_\\_\\_\\| access Infrastru Technology Services. \nvillages within a Printing, Stationery, Photocopying 5,613,500 the District. Servite Protective \\_\\_\\_ 00 \nGear \nRoads and Bridges - Acquisition 227,154,920 Small Office Equipment 3,866,208 \\| Special Meals and Drinks \n9,036,500 \n\\| Travel inland \n= \n247,512,200 \nProgramme - Warrants (UGX) Utilization \nof advised the warrants (UGX) Accounting Officer to always ensure", "metadata": {"headings": [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "13,149,627,", "page": 7, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 7, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "metadata": {"headings": [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], "page": 9, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "timely procurement 62 \n\\| Mobilization \u2014 \nof service providers Community And 268,375,770 228,823,159 85 meanwhile the Mindset Change \nunimplemented Development Plan 1,285,371,138 \\| 1,278,790,222 99 \nactivities should be Implementation \nrolled over to the \\| en in. \nGovernance And Security 4,823,841,909 3,939,224,776 \nHuman Capital Development 17,502,849,725 16,812,474,895 subsequent period. \nIntegrated Transport 1,664,456,794 1,219,169,425 Infrastructure And Services \nNatural Resources, 821,095,346 803,514,381 Environment, Climate \n1,281,496,561 \n862,363,523 \n12,000,000 \n9,644,492 \n\\| 29,668,868,906 26,400,356,260 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. Details in appendix 1(b) \nTable Showing key activities affected by under-utilization of warrants \nNo Programme Warrants Activities Reason for Utilized affected by the \nthe under underutiliz utilization ation of \u201ewarrants \n[ 1 \nee \nAgro- Failure by \nsee Office Equipment eerie SER ess 721,374,262 \nIndustrialization Acquisition some farmers to \n\\| \n\\| co-fund micro scale irrigation equipment Governance And General \nStaff Salaries 840,298,932 \\| \nLate release Securit of funds \\|\\_ \nHuman Capital General Staff Salaries \n196,216,798 \\| Late release Development ein tei of funds Maintenance \n- \nBuildings and \nStructures \nIntegrated Roads and Bridges - 441,790,177 Delay in Transport Acquisition procurement Infrastructure \nprocess. \nAnd Services \n\\| Total 7", "metadata": {"headings": [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}, [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}], [{"headings_0": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, {"headings_1": {"content": "13,149,627,", "page": 7, "level": 2}}]], "page": 9, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,517,119,341", "metadata": {"headings": [{"headings_0": {"content": "2,517,119,341", "page": 9, "level": 2}}, {"headings_1": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}], "page": 9, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.5 \nLack of Appropriate Performance Indicators and Targets in the Work \nPlans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 I advised the states that the work plan of a vote shall indicate the key performance Accounting Officer indicators to be used to gauge the out-puts. \nto liaise with MoFPED \nand Part A of the performance contract for Accounting Officers outlines the core National", "metadata": {"headings": [{"headings_0": {"content": "2,517,119,341", "page": 9, "level": 2}}, {"headings_1": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}, [{"headings_0": {"content": "2,517,119,341", "page": 9, "level": 2}}, {"headings_1": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}], [{"headings_0": {"content": "2,517,119,341", "page": 9, "level": 2}}, {"headings_1": {"content": "Foran Agro-Industrialization mca aa \u00b02,009,381,663 | 1,246,351,387 |", "page": 9, "level": 3}}]], "page": 10, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planning", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], "page": 10, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "performance requirements against which their performance should be Authority (NPA) to assessed in regard to achievement of planned results. This requires the customize PIAPS to Accounting Officer to be assessed on the extent to which annual key for Local performance indicators and targets are achieved for key projects and/or Governments. programs. I reviewed the approved work plan and sampled 06 outputs with a total of 29 activities. I noted the following; e 5 output with 24 activities had clear performance indicators and targets. e 01 output with 05 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 1(C) Table showing performance indicators and targets No. of No of No. of No of Expenditure % of output activities in Activities activities Amount (UGX) Quant outputs s the outputs with without ificati sampl clear clear on of ed performa Performa outpu nce nce ts indicator indicator s and 5 and targets targets Fully 5 24 24 0 \u201c3,703,061,030 99% quantified outputs Outputs 1 5 0 5 54,512,00 1% not fully Total a N \u00a9 N a u 100% Without clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. The Accounting Officer explained that the Programme based budgeting (PBS) had undergone upgrades and some Programme Implementation Action Plans (PIAPs) and output indicators in the system were missing while many others were not matching to the programmes during preparation of the budget. I informed the Accounting Officer that the matter would be brought to the Category No. \\| No.of \\| of No of No of No of Expenditure of output activiti Activitie activitie activitie Amount (UGX) outputs s es in\\| s\\_ fully s s not assess the impleme partially impleme ed output impleme nted s nted Partially 6 29 6 0 3,757,573,030 implemen ted outputs Partial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities. e Rehabilitation of 3 blocks of 8 classrooms with 2 offices at Lacaro primary school. Construction of a block of 5 stances drainable latrine Olaa Amirobo e primary school Construction of a block of 5 stances drainable latrine Muruli primary e school No payments were made for the supply and installation of irrigation", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}, [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}], [{"headings_0": {"content": "Planning", "page": 10, "level": 3}}, {"headings_1": {"content": "2,517,119,341", "page": 9, "level": 2}}]], "page": 10, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment.", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], "page": 11, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.7 Delivery of Services from Implemented Activities I undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. I made the following observations: 1.7.1 Service Delivery under URF, Road Rehabilitation Maintenance Fund and DDEG I reviewed two (2) activities with a total expenditure of UGX.43,149,000. There were no significant findings to report. 1.7.2 The service delivery under focus areas SS et Tee TE TER This has led to the delayed education service delivery and may also result into additional costs. e Construction of Amuru TC seed school. e Construction works for the seed ey eh it nee e I advised the Accounting Officer to engage the contractor to ensure construction works are completed school remained incomplete, as planned. which has affected the expected education service delivery. e The contractor was not on site by e I advised the Accounting Officer Engage the contractors to return the time of audit. The to the site to fast-track completion Construction is incomplete and by of works as per the work the time of audit the site looked as schedules through effective if it was abandoned. e Supply of medical equipment at Otwee HCIII Medical equipment were supplied however; I noted that some of the monitoring and supervision. \u00b0 I advised the Accounting Officer Engage the contractors to fast- track completion of works as per the work schedules through medical equipment were not yet in effective monitoring and use. supervision. This led to delayed service delivery. valent e Construction of Amuru seed e I advised the Accounting Officer secondary school Engage the contractors to fast- Inspections carried out on track completion of works as per 29/11/2023 revealed that some of the work schedules through the works were still ongoing and effective monitoring and remained incomplete supervision. This denies the intended beneficiaries the education and health services expected. 2.0 Management of the Government Salary Payroll In a letter to the Auditor General dated 29\u00ae November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}, [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}]], "page": 11, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the supplementary funding was \nrequested for by the Vote to fill the wage-underfunded gap and \nplanned recruitment. The utilized wage was occasioned by delayed \nrecruitment due to delayed clearance by MoPS. \n2.2 Validation of employees on the entity payroll \nThe District had 1,259 employees on the IPPS payroll of which 1,210 I \nadvised the (96%) were fully verified and 49 (4%) did not show up. \nAccounting Officer to regularly review the In addition, 40 individuals had not accessed the payroll by end of Municipal \nCouncil June, 2023. These were captured as new records in my determination payroll to promptly of the District wage bill. \nremove such employees and avoid continued loss to The following observations were made; \ngovernment. \nFor staff on transfer a) 1,210 (96%) employees appeared for the validation exercise and of service, I advised presented all the pre-requisite documents to confirm their the Accounting Officer existence and regularity of recruitment. \nto initiate a process of transfer of salary b) A total of 49(4%) employees on the payroll did not appear for \npayment to their new the validation and were categorized as follows; \nduty stations, \nI advised the i. \n19 employees who did not appear for the headcount were Accounting Officer to accounted for by the Accounting Officer as being away for have the new records genuine reasons, which included study leave abroad, staff access the payroll. \nwho had no National IDs at the time of validation. \nii. \n17 employees were confirmed to have exited the District due I also advised the to death, dismissal, abscondment, retirement, transfer of Accounting Officer to service, and those who are known to the Accounting Officer investigate \nthe", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], "page": 13, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e The employees who were confirmed to have exited the \nDistrict had either died, retired, absconded or had been \ntransferred. \ne The employees who did not come for validation and were \nnot accounted for lacked proper appointment letters. \nee \n2.3 Inconsistencies in Employee Details \nI advised the A total of 359 employees on the payroll had inconsistencies in their Accounting Officer to dates of birth, captured in the payroll and data captured by NIRA on engage the affected the National IDs. The information is critical in the identification of an staff and ensure that individual. \nemployee records are duly updated and Inconsistent information undermines the integrity of the District\u2019s brought to the records and may complicate the employee service history and attention of the retirement procedures. Where the errors in dates of birth increase the Ministry of Public length of service, it may lead to the irregular extension of employee Service within a service. \nspecified timeline for appropriate action. The Accounting Officer acknowledged the observation and explained \nthat the process of updating the IPPS was ongoing and that lists \nwould be displayed and staff shall present additional attachment. \n2.4 Delayed deletion of employees from the payroll \nThe Accounting I noted that UGX. 189,373,459 was paid to 41 staff who had either Officer should initiate been retired, transferred, absconded or died. These resulted into a process of deleting financial loss to government. \nthese names from the payroll. For staff on The Accounting Officer acknowledged the observation and stated that transfer of service, recovery schedules would be made and that Pension Form NS 20B the Accounting Officer would be used to recover any excess payments occasioned by should initiate a delayed deletions. \nprocess of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], "page": 14, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the DLG Staff Establishment I advised the Accounting Officer to Review of the establishment revealed; engage the District i. Out of 1,681 approved positions, 1,336 positions were filled Service Commission, leaving a gap of 345 vacant positions. the Ministry of Public ii. The entity did not have an approved and costed staff Service and MoFPED establishment for primary, secondary and tertiary institutions to have the vacant while the staff structure for health facilities issued by positions in the Ministry of Health was not incorporated into the district approved staff approved structure. establishment filled. I iii. Relatedly, the entity did not have a an updated staff list further advised the Accounting Officer to The Accounting Officer acknowledged the observation and attributed engage the Ministry the anomaly to delays in obtaining clearance from MoPS to recruit. He of Public Service to stated that critical positions would be filled as planned. develop and year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. My opinion is not modified with respect to this matter. 4.0 Accumulation of Receivables Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that, the Accounting Officer of vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records follow up and recovery of outstanding amounts, accounting and reporting. I noted that the District had receivables of UGX.1,666,135,621 as presented in the Statement of Financial Position and disclosed in note 22 to the financial statements. The amounts mainly relates to advances arising from YLP and UWEP. Receivables represent an idle asset that would otherwise be", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}, [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 11, "level": 8}}, {"headings_1": {"content": "Planning", "page": 10, "level": 3}}]], "page": 14, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 11, "level": 8}}], "page": 15, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue sensitizing Youth Interest Groups and women groups to recover the funds. \n5.0 Payables \nI noted that the District had payables of UGX.2,063,896,788 as presented in the statements of financial position and disclosed in notes 27 of the financial statements. \nOTHER MATTER \nIn addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 11, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 11, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 11, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 11, "level": 8}}]], "page": 15, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "statements;", "metadata": {"headings": [{"headings_0": {"content": "statements;", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.0 Implementation of Key Government Grants/Programmes \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "statements;", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "statements;", "page": 16, "level": 1}}], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1 \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. \nAmuru District budgeted and received UGX 401,113,319(100%) for the financial year 2022/23. Out of the UGX 401,113,319 received, the District spent UGX 392,597,741(98%) leading to un-utilized funds of UGX. 8,515,578. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category \n1 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "statements;", "page": 16, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "statements;", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "statements;", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "statements;", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "statements;", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "statements;", "page": 16, "level": 1}}]], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rural Water and Sanitation 25 ON Construction ofboreholes RNID", "metadata": {"headings": [{"headings_0": {"content": "Rural Water and Sanitation 25 ON Construction ofboreholes RNID", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PES SLO \nSub-Grant", "metadata": {"headings": [{"headings_0": {"content": "Rural Water and Sanitation 25 ON Construction ofboreholes RNID", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "Rural Water and Sanitation 25 ON Construction ofboreholes RNID", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 16, "level": 8}}, {"headings_1": {"content": "Rural Water and Sanitation 25 ON Construction ofboreholes RNID", "page": 16, "level": 3}}], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 16, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 16, "level": 8}}], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Piped Water Sub-Grant Construction of piped water scheme (UgIFT component) \nat Pyela Trading Centre Lamogi Sub \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 \no The project designs for the piped water system were duly approved by the Ministry of Water and Environment. \noe All the five water facilities were constructed after obtaining proof of land", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 16, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 16, "level": 8}}, [{"headings_0": {"content": "component)", "page": 16, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 16, "level": 8}}], [{"headings_0": {"content": "component)", "page": 16, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 16, "level": 8}}]], "page": 16, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ownership.", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 17, "level": 1}}, {"headings_1": {"content": "component)", "page": 16, "level": 8}}], "page": 17, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All the constructed projects had been recorded in the asset register \no My review of procurement records and delivery notes revealed that, all 80 (100%) pipes bought for borehole works were u-PVC. \no All the seven of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. \n6.1.2 Areas of Improvement \n6.1.2.1 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \n\u00b0 Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 17, "level": 1}}, {"headings_1": {"content": "component)", "page": 16, "level": 8}}, [{"headings_0": {"content": "ownership.", "page": 17, "level": 1}}, {"headings_1": {"content": "component)", "page": 16, "level": 8}}], [{"headings_0": {"content": "ownership.", "page": 17, "level": 1}}, {"headings_1": {"content": "component)", "page": 16, "level": 8}}], [{"headings_0": {"content": "ownership.", "page": 17, "level": 1}}, {"headings_1": {"content": "component)", "page": 16, "level": 8}}]], "page": 17, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 17, "level": 1}}], "page": 17, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \nAll DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nAll boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 17, "level": 1}}], "page": 17, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 17, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \na) Non-Functionality of Exiting Water Facilities \nI reviewed the annual water performance report and noted that 201 (32%) out \u00b0 \nof 635 existing water facilities were non functional as shown in the Appendix 2. Non-functional projects lead to loss of funds and derail the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer acknowledged the observation and attributed the shortcoming to inadequate funding. \nCategory Number Percentage of \nPercentage \u201d Percentage of water required to be actually tested untested successful sources tested (b) (a-b) tests.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 18, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 1}}], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u \n[1 Existing projects 384 120% jo 20% \u2014 0 \n\\| ng a nn] \\| \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the funds for water quality was returned to the treasury due to IFMS failure. \nRecommendation \nI advised the Accounting Officer to engage with the MoFPED to revote the funds and roll over the activity to the subsequent financial year. \n6.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGiFT)", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 18, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 1}}, [{"headings_0": {"content": "ee", "page": 18, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 1}}], [{"headings_0": {"content": "ee", "page": 18, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 1}}], [{"headings_0": {"content": "ee", "page": 18, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 1}}], [{"headings_0": {"content": "ee", "page": 18, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 1}}], [{"headings_0": {"content": "ee", "page": 18, "level": 8}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 18, "level": 1}}, {"headings_1": {"content": "ee", "page": 18, "level": 8}}], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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. \nAmuru\\_ District budgeted and received UGX 1,419,489,109, to implement the programme. The following activities were undertaken; \n- \nSN Activity Planned", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 18, "level": 1}}, {"headings_1": {"content": "ee", "page": 18, "level": 8}}, [{"headings_0": {"content": "Program", "page": 18, "level": 1}}, {"headings_1": {"content": "ee", "page": 18, "level": 8}}], [{"headings_0": {"content": "Program", "page": 18, "level": 1}}, {"headings_1": {"content": "ee", "page": 18, "level": 8}}], [{"headings_0": {"content": "Program", "page": 18, "level": 1}}, {"headings_1": {"content": "ee", "page": 18, "level": 8}}]], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 18, "level": 1}}, {"headings_1": {"content": "Program", "page": 18, "level": 1}}], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "we \u2018Upgrade 2", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 18, "level": 1}}, {"headings_1": {"content": "Program", "page": 18, "level": 1}}], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SA Otwee NE HCIII set NR \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n6.2.1 Positive Observations \n6.2.2.1 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\u00b0\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which three (3) UGIFT infrastructure projects worth UGX 5,537,269,454 were implemented. Details are in the table below; \nSN \nUGIFT Project nn \nContract Amount UGX a \n\\| Upgrade of Otwee HCIIT \nTT STE ET TN I ~~ TT 500,000,000 \\| 1 \nConstruction of Amuru TC seed secondary school \n3,268,535,454 Construction of Amuru seed school", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}, [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 18, "level": 1}}]], "page": 18, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,768,734,000", "metadata": {"headings": [{"headings_0": {"content": "1,768,734,000", "page": 19, "level": 3}}, {"headings_1": {"content": "of", "page": 18, "level": 1}}], "page": 19, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,537,269,454", "metadata": {"headings": [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], "page": 19, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the process of land titling was underway and survey and mapping had already been conducted and the report was submitted to Gulu Regional M-Zone office for issue of deed plan. \nRecommendation \nI advised the Accounting Officer to expedite the process of land title acquisition. \n6.3 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 638,196,017 for the Rehabilitation of 3 blocks of 8 classrooms with 2 offices at Lacaro P/S, Construction of a block of 5 stances drainable latrine at Muruli and Construction of a block of 4 units staff House at Elegu Primary school. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n6.3.1 Positive observations \noe I noted that particular condition of contract clauses were included in the procurement process for all seven (07) Projects/programs worth UGX. 601,800,000 which could result in environment and social risks/impacts. \no The ten (10) Projects/programs worth UGX. 637,801,800, contract managers were appointed from user groups or sector specialists. \ne There was no unsupported expenditure under education development grant. \no All the ten (10) Projects/programs worth UGX. 637,801,80 were reviewed and audited by the Internal auditor. \no There were no cases of failure to implement monitoring and evaluation recommendations for all the projects implemented. \n6.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \na) \nFunding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX. 638,196,017 representing 100%", "metadata": {"headings": [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}, [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}], [{"headings_0": {"content": "5,537,269,454", "page": 19, "level": 3}}, {"headings_1": {"content": "1,768,734,000", "page": 19, "level": 3}}]], "page": 19, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 20, "level": 1}}, {"headings_1": {"content": "5,537,269,454", "page": 19, "level": 3}}], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of UGX. 638,196,017 released, UGX. 466,683,269 had been spent by end of the year, resulting in an under absorption of UGX. 171,512,748 as indicated in the table", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 20, "level": 1}}, {"headings_1": {"content": "5,537,269,454", "page": 19, "level": 3}}], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "m released Expenditure (UGX) Unspent (UGX) % of funds", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 1}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "absorbed \n\\| 638,196,017 466,683,269 171,512,748 \\| 73.% \nThe Accounting Officer explained that the unspent amounts were for the projects that could not be completed because of delay in procurement, and the lack of capacity of the contractors. The projects have been rolled over for implementation in the current financial year.", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 1}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 20, "level": 1}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}]], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 1}}], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with MoFPED to have the funds re- voted and the partially implemented projects should be rolled over for completion in the next financial year. In addition the Accounting Officer should strengthen supervision of the contractor to ensure that project completion is fast-tracked \n6.3.2.1 Inspection for service delivery under the Education Development Grant \nI sampled six (6) projects with a total expenditure of UGX. 485,693,740 to ascertain \nContractor: arresters, some Bertllanz finishing not Engineering complete. Limited. \nManagement Response \nContract: \namount: UGX The Accounting \n160,954,154 Officer explained \nthat there was \\|; \nAmount paid delay in IN. \nto inspection procurement, and Eh bas \ndate: UGX incompetent I \\| \nfs 40,595,772 contractors. The", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 1}}]], "page": 20, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=y", "metadata": {"headings": [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "project has been 8 \nrolled over for Hessen unse \nimplementation in the \ncurrent \nfinancial year. \n6.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Amuru District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nAmuru District budgeted and received UGX 1,730,065,512 (100%) to implement the following activities. \nCategory Activity Planned Actual \nCapital Development (micro scale Installation of irrigation 65 \nirrigation equipment) equipment \\| ee Complementary services Training of farmers 65 \nI designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n6.4.1 Positive observations \ne The Micro Scale Irrigation Grant funded capital development (micro scale irrigation equipment) (75%) and complementary services (25%) within the criteria. \n6.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n6.4.3 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "=y", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 21, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], "page": 22, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ce Out of the total program receipts of UGX. 1,730,065,512, UGX.995,727,645 (57.6%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.734,337,867(42.4%). Details are in the table below. Revised budget Warrants/ Total Variance % absorption Release expenditure (as per payment \\| ; = Quarter one - \\| Quarter two 90,158,000 Quarter three 143,735,545 \\| Total 1,730,065,512 1,730,065,512 The Accounting Officer explained that the unspent balance was for the co-funding where by the farmers had not yet made their contribution. Recommendation I advised the Accounting Officer to create more awareness through sensitization and train the farmers to ensure that farmers co-fund micro scale irrigation projects. 6.4.4 Unaccounted for funds Section 29 (1) of the Public Finance Management Regulations, 2016 requires all payments of public moneys to be vouched on payment vouchers, electronic or otherwise, prescribed by the Accountant General. In addition; Regulation 33(4) requires a payment voucher to be supported by the necessary supporting documents. It further provides that a payment voucher or approved electronic documentation which is incomplete because its supporting documents are missing OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Amuru District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}, [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}]], "page": 22, "document_name": "Amuru 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.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], "page": 23, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District's ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}, [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "=y", "page": 21, "level": 3}}]], "page": 24, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], "page": 25, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o Their were no irregularities in the operation of the 10 sampled SACCO bank account. \nAll the 10 sampled SACCOs had a PDM member register/ updated PDM member oe \nregisters in line with the guidelines. \nAll 20 beneficiaries in 10 parishes accessed loans from enterprise groups where oe \nthey were member. \n7.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n7.43 Planning and Budget Performance \nI reviewed the Amuru District approved work plan and budget for PDM activities and noted the following. \n7.1.3.1 Alignment of the District Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nI was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the divisions and Municipal Council. \nFailure to incorporate specific PDM priorities from the wards through the divisions may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that the priorities of wards were submitted to sub counties, which were discussed in sub county budget conference and compilation was done and submitted to the planner for onward incorporation. However, on verification, these were not specific to the PDM.", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}, [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "the", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}]], "page": 26, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "the", "page": 25, "level": 3}}], "page": 26, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/ \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \noe No funds were disbursed to any of the 58 SACCOs in the 1% Quarter yet UGX. 14,500,000,000 was expected per quarter. \noe Only 54 out of the 58 SACCOs received PRF of UGX. 1,325,000,000 in the 2\u2122", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "the", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "the", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "the", "page": 25, "level": 3}}]], "page": 26, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarter.", "metadata": {"headings": [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e None of the 58 SACCOs received in the 3 Quarter. \no 58 PDM SACCOs received a sum of UGX. Instead of UGX. 4,475,000,000 quarterly disbursements in the 4\u2018 Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby all SACCOs received all the disbursement for the previous quarters in the 4\" quarter. \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the \nmoney economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nRecommendation \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n7.1.3.3 Disbursement of Parish Revolving Fund (PRF) to the Households Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 \n- \nFinancial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that by 30\" June 2023, none of the SACCOs had disbursed PRF to household beneficiaries as detailed in appendix 4(a) \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer attributed the delay to disburse funds to the need to first \nguide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer \u00b0 \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Quarter.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 28, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 27, "level": 1}}], "page": 28, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \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 District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Structure \nParish \nI reviewed the operations of the PDC in the I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 28, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 27, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 28, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 27, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 28, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 27, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 28, "level": 1}}, {"headings_1": {"content": "Quarter.", "page": 27, "level": 1}}]], "page": 28, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 28, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 28, "level": 1}}], "page": 28, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 sampled PDM SACCOS, and noted the Officer sensitize the PDCs Committees following; \non the importance\u2019 of", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 28, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 28, "level": 1}}], "page": 28, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 28, "level": 3}}, {"headings_1": {"content": "Development", "page": 28, "level": 3}}], "page": 28, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "preparing action plans and e Did not prepare parish priorities and quarterly reports \naction plans for the FY 2022/2023. \nThere was no evidence availed to \nconfirm that the PDCs prepared parish \nThe Accounting Officer explained that the \nParish Development Committees did not \nprepare parish priorities, action plans and \nquarterly performance reports due to limited \nfunding. \nHLG \nCore e I observed that the HLG Core \nI advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 28, "level": 3}}, {"headings_1": {"content": "Development", "page": 28, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 28, "level": 3}}, {"headings_1": {"content": "Development", "page": 28, "level": 3}}]], "page": 28, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 29, "level": 3}}, {"headings_1": {"content": "(PDC)", "page": 28, "level": 3}}], "page": 29, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implementation team was not fully \nOfficer to ensure that PDM Teams \nconstituted as per the guideline as the \nHLG core implementation District Production Officer and District \nteam is fully constituted and Commercial Officer were in acting functional in the position. subsequent period. I further observed that there were no \ne \nquarterly performance reports prepared \nas evidence of functionality. \nFailure to fully constitute the Core \nimplementation team negatively affects \nmobilization, sensitization, data collection \nand training of PDM enterprise groups and \nSACCOs. In addition, failure to have a \nfunctioning", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 29, "level": 3}}, {"headings_1": {"content": "(PDC)", "page": 28, "level": 3}}], "page": 29, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Board/Committees/Sub-", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 29, "level": 3}}], "page": 29, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that there was a general ban in recruitment this FY, the process of filling these positions substantively is underway. The vacant positions have been declared and a submission made to the District Service Commission. \n7.1.5 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \noe After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \nSN Nature of training Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 29, "level": 3}}, [{"headings_0": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 29, "level": 3}}], [{"headings_0": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 29, "level": 3}}], [{"headings_0": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 29, "level": 3}}], [{"headings_0": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 29, "level": 3}}]], "page": 29, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Training of the ToTs e Although the Accounting Officer I advised the Accounting and Core PDM \nindicated the training of trainers (Core Officer to ensure that ToT s", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 29, "level": 3}}], "page": 30, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], "page": 30, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implementation team) was carried are trained to facilitate the Teams at HLG level \nout, I was not availed evidence to PDM implementation in the confirm that the training took place. \ndistrict. \nFailure to train ToTs and core implementation team may lead to delayed mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nThe Accounting Officer explained that the Training of Trainers(ToT) was conducted during the FY 2021/22 as per the PDM guidelines however, the training report was taken by IGG to facilitate their on-going investigation. \n", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}]], "page": 30, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Training of Local \nAn interview with the PDM focal point I advised the Accounting Experts \nperson in the district revealed that Officer to ensure that ToTs training of local experts was carried are trained to facilitate PDM out for all the parishes however, no implementation in the evidence was availed to confirm his District. \nresponse as all PDM documents for \nthe previous financial year were taken \nby IGG while carrying out PDM funds \ninvestigations. \nThe failure to conduct specified trainings \nmay lead to inappropriate oversight by the \nimplementation team, and misuse of PRF \nby households and enterprise groups, as \nwell as deter the socio-economic \ntransformation aspirations.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], "page": 30, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the Training of Trainers(ToT) was conducted during the FY 2021/22 as per the PDM guidelines however, the training report was taken by IGG to facilitate their on-going investigation. \n7.1.6 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}]], "page": 30, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], "page": 31, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I made the following observations; \nSN Nature of Observations \nregistration \nLicensing of PDM e I noted that all the 58 SACCOs were not I advised the SACCOs Under the \nlicensed to take on the business of Accounting Officer to Microfinance \nlending under Microfinance Institutions ensure that all Institutions Money \nand Money Lenders Act as detailed in SACCOs are licenced Lenders Act \nthe Appendix 4 (c). \nunder Microfinance Irregularities in registration of PDM SACCOs Institutions and \nand enterprise Groups could lead to loss of Money Lenders Act PRF due to funding illegitimate, SACCOs that 2016 in consultation do not meet minimum requirements for with the PDM operation, and extending loans to members secretariate. \nof non-existent enterprise groups, and \nineligible beneficiaries. In addition, \nenforcement of recovery of PRF from \nbeneficiaries by unlicensed PDM SACCOs \nmay be legally challenged. \nThe Accounting Officer explained that there was an oversight on their side however, the process of licensing all the SACCOs under Microfinance Institutions and Money Lenders Act 2016 by consulting Uganda Micro Finance Regulatory Authority for guidance have started. \n7.1.7 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users W handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial -", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}]], "page": 31, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. A loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). I made the following observations; SN\\_] Activity Observations Recommendation 1\\} Wealth Ranking of \u00a2 All the 10 sampled parishes did not carry I advised the Accounting Households out wealth ranking during identification of Officer to follow up the subsistence households. Details in matter and ensure that the appendix 4(d). necessary gadgets are provided and data entered Failure to identify subsistence households using into the PDMIS. the wealth ranking tool and select and implement prioritized projects may undermine the achievement of pillar objectives The Accounting Officer explained that wealth ranking of households was carried out manually because the necessary gadgets for system generation have not yet been provided. N Selection and I advised the Accounting Implementation of e 10 parishes selected flagship projects that Officer to ensure that SACCO Prioritized/Flagship Projects were inconsistent with the LG selected Enterprise groups and priority commodities. beneficiaries select and . 62 out of 156 farmer implement prioritized enterprise/households implemented projects as specified in the projects that are not from the priority PDM pillar objectives and any commodity list. Details in appendix 4(e) deviations brought to the APPENDICES Appendix i(a): Performance of Local Revenue No \\| Source Approved Actual Variance Reasons for under/over L EEE Collections collection f \\| Tax Revenues \\| 61,000,000 35,175,901 Classification oversight Local \\| \\| Services Tax\\_ 25,824,099 ee =... \u201c15, enforcement 40,000,000 714,900 24,285,100 Poor", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}], [{"headings_0": {"content": "Implementation", "page": 30, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-", "page": 29, "level": 3}}]], "page": 32, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "r | BeRHANEEEEN", "metadata": {"headings": [{"headings_0": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 30, "level": 3}}], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "821,177,221 ee 865,779 \\| Non-Tax Revenues \n[Other Property income en BERGER \n\\| \\| Dividends \n\\| Other \nproperty income (disposal of assets) \n\\| \nSale of goods and services \n41,912,664 -41,912, Budget oversight \n664 \nAdministrative fees and licenses \\| \n245,957,000 196,818, 195 49,138,805 Se on collection \n11 \\| Court -\u2014\u2014t seen fines and Penalties \n\\| \n12 Other fines and Penalties", "metadata": {"headings": [{"headings_0": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 30, "level": 3}}, [{"headings_0": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 30, "level": 3}}], [{"headings_0": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 30, "level": 3}}]], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | a", "metadata": {"headings": [{"headings_0": {"content": "| | a", "page": 33, "level": 3}}, {"headings_1": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 13 \\| Miscellaneous Revenue \n9,855,820 855,820 oversight \\| \\| \nTotal Revenue \n1,710,483,000 1,120,654,701 \\| 589,828,299; \\| \\| \nAppendix 1(b): Activities affected by the underutilization of warrants Programme \nActivities affected", "metadata": {"headings": [{"headings_0": {"content": "| | a", "page": 33, "level": 3}}, {"headings_1": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}, [{"headings_0": {"content": "| | a", "page": 33, "level": 3}}, {"headings_1": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}], [{"headings_0": {"content": "| | a", "page": 33, "level": 3}}, {"headings_1": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}], [{"headings_0": {"content": "| | a", "page": 33, "level": 3}}, {"headings_1": {"content": "r | BeRHANEEEEN", "page": 33, "level": 3}}]], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by the under utilization", "metadata": {"headings": [{"headings_0": {"content": "by the under utilization", "page": 33, "level": 1}}, {"headings_1": {"content": "| | a", "page": 33, "level": 3}}], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Agro- Agricultural and Services", "metadata": {"headings": [{"headings_0": {"content": "by the under utilization", "page": 33, "level": 1}}, {"headings_1": {"content": "| | a", "page": 33, "level": 3}}], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\_ \\_ \nSupplies \\| \\_ \\_ \"13,358,606 \\| Fuel, Lubricants and Oils \n4,676 General Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "by the under utilization", "page": 33, "level": 1}}, {"headings_1": {"content": "| | a", "page": 33, "level": 3}}], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "by the under utilization", "page": 33, "level": 1}}, {"headings_1": {"content": "| | a", "page": 33, "level": 3}}], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,254,901", "metadata": {"headings": [{"headings_0": {"content": "25,254,901", "page": 33, "level": 3}}, {"headings_1": {"content": "by the under utilization", "page": 33, "level": 1}}], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Office Equipment - Acquisition \n721,374,262 Other Buildings other than dwellings Acquisition \n- \n\\| \nSmall Office Equipment \n\\| Travel inland 800,105 Community Mobilization And Mindset Change \nFuel, Lubricants and Oils \nDevelopment Plan Implementation", "metadata": {"headings": [{"headings_0": {"content": "25,254,901", "page": 33, "level": 3}}, {"headings_1": {"content": "by the under utilization", "page": 33, "level": 1}}, [{"headings_0": {"content": "25,254,901", "page": 33, "level": 3}}, {"headings_1": {"content": "by the under utilization", "page": 33, "level": 1}}]], "page": 33, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 34, "level": 4}}, {"headings_1": {"content": "25,254,901", "page": 33, "level": 3}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_. \nGovernance And Security \nGeneral Staff Salaries 35,525,081. : \nIncapacity, death benefits and funeral expenses", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 34, "level": 4}}, {"headings_1": {"content": "25,254,901", "page": 33, "level": 3}}, [{"headings_0": {"content": "ee", "page": 34, "level": 4}}, {"headings_1": {"content": "25,254,901", "page": 33, "level": 3}}]], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,007,000", "metadata": {"headings": [{"headings_0": {"content": "1,007,000", "page": 34, "level": 3}}, {"headings_1": {"content": "ee", "page": 34, "level": 4}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maintenance - Buildings and Structures", "metadata": {"headings": [{"headings_0": {"content": "1,007,000", "page": 34, "level": 3}}, {"headings_1": {"content": "ee", "page": 34, "level": 4}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,697,647", "metadata": {"headings": [{"headings_0": {"content": "2,697,647", "page": 34, "level": 3}}, {"headings_1": {"content": "1,007,000", "page": 34, "level": 3}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Photocopying and Binding \n3,000 \\| \n9, \nSmall Office Equipment \n4,000 Travel inland 312,043 Welfare and Entertainment \n; \nAdvertising and Public Relations \n66,500 Bank Charges and other Bank related costs", "metadata": {"headings": [{"headings_0": {"content": "2,697,647", "page": 34, "level": 3}}, {"headings_1": {"content": "1,007,000", "page": 34, "level": 3}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-2,171,267", "metadata": {"headings": [{"headings_0": {"content": "-2,171,267", "page": 34, "level": 3}}, {"headings_1": {"content": "2,697,647", "page": 34, "level": 3}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "District Discretionary Development Equalization Grant \n439 Fuel, Lubricants and Oils \n70,450 8,347,578 Incapacity benefits (Employees \n118,000 rm oO oO", "metadata": {"headings": [{"headings_0": {"content": "-2,171,267", "page": 34, "level": 3}}, {"headings_1": {"content": "2,697,647", "page": 34, "level": 3}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "106,864", "metadata": {"headings": [{"headings_0": {"content": "106,864", "page": 34, "level": 3}}, {"headings_1": {"content": "-2,171,267", "page": 34, "level": 3}}], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maintenance - Machinery \n& Equipment Other than Transport Equipment \\| a w Maintenance - Transport Eq uipment \n1,302 \n1 rm mr u oO Small Office Equipment \n13,600 Staff Training oO iO co Systems Recurrent costs \n500 \\_Travel inland 2,800 Welfare and Entertainment \n9,000 Workshops, Meetings and Seminars \n1,364 Advertising and Public Relations \n148,446 \n\\| Allowances (Incl. Casuals, Temporary, sitting allowances \n6,783,193 Beddings, Clothing, Footwear and related Services \n1,979 Boards, Committees and Council Allowances \n\\| 18,630,587 Consultancy Services 63,000 District Discretionary Development Equalization Grant \n679,836 Ex-Gratia for Political leaders. \n1,114,000 Fuel, Lubricants and Oils \n2,885,977 General Staff Salaries 840,298,932 Incapacity, death benefits and funeral expenses \n7,700 Information and Communication Technology Services. \n531,300 Information and Communication Technology Supplies. \n77,000 \nMaintenance - Buildings and Structures \n147,561 Maintenance - Transport Equipment", "metadata": {"headings": [{"headings_0": {"content": "106,864", "page": 34, "level": 3}}, {"headings_1": {"content": "-2,171,267", "page": 34, "level": 3}}, [{"headings_0": {"content": "106,864", "page": 34, "level": 3}}, {"headings_1": {"content": "-2,171,267", "page": 34, "level": 3}}], [{"headings_0": {"content": "106,864", "page": 34, "level": 3}}, {"headings_1": {"content": "-2,171,267", "page": 34, "level": 3}}], [{"headings_0": {"content": "106,864", "page": 34, "level": 3}}, {"headings_1": {"content": "-2,171,267", "page": 34, "level": 3}}]], "page": 34, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,576,049", "metadata": {"headings": [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}, {"headings_1": {"content": "106,864", "page": 34, "level": 3}}], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Monitoring and Supervision of capital work \n3,520,945 Printing, Stationery, Photocopying and Binding \n327,442 Small Office Equipment \n25,300 \nHuman Capital Development \n\\| \\| \nee \nIntegrated Transport Infrastructure And Services \nStaff Training 542,300 Travel inland 2,624,586 Welfare and Entertainment", "metadata": {"headings": [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}, {"headings_1": {"content": "106,864", "page": 34, "level": 3}}, [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}, {"headings_1": {"content": "106,864", "page": 34, "level": 3}}], [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}, {"headings_1": {"content": "106,864", "page": 34, "level": 3}}], [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}, {"headings_1": {"content": "106,864", "page": 34, "level": 3}}], [{"headings_0": {"content": "5,576,049", "page": 35, "level": 3}}, {"headings_1": {"content": "106,864", "page": 34, "level": 3}}]], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ |", "metadata": {"headings": [{"headings_0": {"content": "[ |", "page": 35, "level": 3}}, {"headings_1": {"content": "5,576,049", "page": 35, "level": 3}}], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "631,000", "metadata": {"headings": [{"headings_0": {"content": "631,000", "page": 35, "level": 3}}, {"headings_1": {"content": "[ |", "page": 35, "level": 3}}], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014\\_\\_ \nAllowances (Incl. Casuals, Temporary, sitting allowances District Discretionary Development Equalization Grant", "metadata": {"headings": [{"headings_0": {"content": "631,000", "page": 35, "level": 3}}, {"headings_1": {"content": "[ |", "page": 35, "level": 3}}], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,600,000", "metadata": {"headings": [{"headings_0": {"content": "1,600,000", "page": 35, "level": 3}}, {"headings_1": {"content": "631,000", "page": 35, "level": 3}}], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fuel, Lubricants and Oils \n28,000 General Staff Salaries 196,216,798 Information and Communication Technology Services. \n2,000 Maintenance - Buildings and Structures \n317,439 172 Maintenance - Transport Equipment", "metadata": {"headings": [{"headings_0": {"content": "1,600,000", "page": 35, "level": 3}}, {"headings_1": {"content": "631,000", "page": 35, "level": 3}}], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,383,950", "metadata": {"headings": [{"headings_0": {"content": "1,383,950", "page": 35, "level": 3}}, {"headings_1": {"content": "1,600,000", "page": 35, "level": 3}}], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Monitoring and Supervision of capital work \n5,000 \n\\| \n\\| \nSector Conditional Grant (Non-Wage \nSector Development Grant \n80,461,000 Travel inland 93,132,600 Workshops, Meetings and Seminars \n106,300 Allowances (Incl. Casuals, Temporary, sitting allowances \n20,000 Fuel, Lubricants and Oils \n1,798,000 General Staff Salaries 111,580 Maintenance - Buildings and Structures \n400,526 \nM a, = or oO > Do > a oO i + = ow > wn Oo oO A m a = oO 13 \u00ae = i \n3,000 \n> Oo oO oO \ni \nProtective Gear 200,000 Roads and Bridges Acquisition \n441,790,177 \\| - \nSmall Office Equipment \nN HO WIN Transfers to Government Institutions \n\\_959,775 ee \n\\| \n\\| \n\\| Natural Resources, Environment, Climate Change, Land And Water \\| Fuel, Lubricants and Oils \n6,735,470 General Staff Salaries \n\\| \n1,568 \n\\| \n\\| \n\\| \nMonitoring and Supervision of capital work \n692 Do Other Structures - Acquisition 8,514,980 \\| oe \n>: Office Equipment 24,000 \\| Small \n5,960 Travel inland 41,026 1 Water 291 a Public Sector Transformation \nPension \na] Salary Arrears Budgeting 794", "metadata": {"headings": [{"headings_0": {"content": "1,383,950", "page": 35, "level": 3}}, {"headings_1": {"content": "1,600,000", "page": 35, "level": 3}}, [{"headings_0": {"content": "1,383,950", "page": 35, "level": 3}}, {"headings_1": {"content": "1,600,000", "page": 35, "level": 3}}], [{"headings_0": {"content": "1,383,950", "page": 35, "level": 3}}, {"headings_1": {"content": "1,600,000", "page": 35, "level": 3}}]], "page": 35, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ees | Development", "metadata": {"headings": [{"headings_0": {"content": "ees | Development", "page": 36, "level": 1}}, {"headings_1": {"content": "1,383,950", "page": 35, "level": 3}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tourism \\| Maintenance", "metadata": {"headings": [{"headings_0": {"content": "ees | Development", "page": 36, "level": 1}}, {"headings_1": {"content": "1,383,950", "page": 35, "level": 3}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Transport Equipment Monitoring and Supervision of capital work", "metadata": {"headings": [{"headings_0": {"content": "ees | Development", "page": 36, "level": 1}}, {"headings_1": {"content": "1,383,950", "page": 35, "level": 3}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2,351,578", "metadata": {"headings": [{"headings_0": {"content": "2,351,578", "page": 36, "level": 8}}, {"headings_1": {"content": "ees | Development", "page": 36, "level": 1}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Printing, Stationery, Photocopying and Binding \nSmall Office Equipment \n3,000 1 \\\\ Total", "metadata": {"headings": [{"headings_0": {"content": "2,351,578", "page": 36, "level": 8}}, {"headings_1": {"content": "ees | Development", "page": 36, "level": 1}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gr ee eee", "metadata": {"headings": [{"headings_0": {"content": "gr ee eee", "page": 36, "level": 1}}, {"headings_1": {"content": "2,351,578", "page": 36, "level": 8}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Resse \nfie \nAppendix 1(C): Out-puts without a \n\"N \\| Program", "metadata": {"headings": [{"headings_0": {"content": "gr ee eee", "page": 36, "level": 1}}, {"headings_1": {"content": "2,351,578", "page": 36, "level": 8}}, [{"headings_0": {"content": "gr ee eee", "page": 36, "level": 1}}, {"headings_1": {"content": "2,351,578", "page": 36, "level": 8}}], [{"headings_0": {"content": "gr ee eee", "page": 36, "level": 1}}, {"headings_1": {"content": "2,351,578", "page": 36, "level": 8}}]], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget Budget", "page": 36, "level": 2}}, {"headings_1": {"content": "gr ee eee", "page": 36, "level": 1}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o me Output Output \nropriate indicators and targets \nActivities \nAudit comment on Audit comment on indicators targets \n\\| No number of transfers \n\u0131 \u201c01- AGRO- \\| \\| \"000004 010015", "metadata": {"headings": [{"headings_0": {"content": "Budget Budget", "page": 36, "level": 2}}, {"headings_1": {"content": "gr ee eee", "page": 36, "level": 1}}, [{"headings_0": {"content": "Budget Budget", "page": 36, "level": 2}}, {"headings_1": {"content": "gr ee eee", "page": 36, "level": 1}}], [{"headings_0": {"content": "Budget Budget", "page": 36, "level": 2}}, {"headings_1": {"content": "gr ee eee", "page": 36, "level": 1}}], [{"headings_0": {"content": "Budget Budget", "page": 36, "level": 2}}, {"headings_1": {"content": "gr ee eee", "page": 36, "level": 1}}], [{"headings_0": {"content": "Budget Budget", "page": 36, "level": 2}}, {"headings_1": {"content": "gr ee eee", "page": 36, "level": 1}}]], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| INDUSTRI", "metadata": {"headings": [{"headings_0": {"content": "| INDUSTRI", "page": 36, "level": 4}}, {"headings_1": {"content": "Budget Budget", "page": 36, "level": 2}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Extension \nAdministrative costs to indicated in the budget workplan and the budget", "metadata": {"headings": [{"headings_0": {"content": "| INDUSTRI", "page": 36, "level": 4}}, {"headings_1": {"content": "Budget Budget", "page": 36, "level": 2}}, [{"headings_0": {"content": "| INDUSTRI", "page": 36, "level": 4}}, {"headings_1": {"content": "Budget Budget", "page": 36, "level": 2}}]], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ne", "metadata": {"headings": [{"headings_0": {"content": "| ne", "page": 36, "level": 2}}, {"headings_1": {"content": "| INDUSTRI", "page": 36, "level": 4}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "services \nLLG Units for Parishes and the workplan \n\\| \nFormation of vetting \nNo number of times the Targets not indicated in the committee and Election of activity to take place in \nworkplan and the budget PDM Board Leaders by \nthe budget and the \nthe Technocrats and workplan \n\\| District officials \nTraining of Elected PDM \nNo number of trainings Targets not indicated in the \\| \nBoard Leaders under PDM indicated \nworkplan and the budget Administration costs \n\\| \n\\| \nCollection of PDM \nNo number of Targets not indicated in the Acknowledgement acknowledgement workplan and the budget \\|", "metadata": {"headings": [{"headings_0": {"content": "| ne", "page": 36, "level": 2}}, {"headings_1": {"content": "| INDUSTRI", "page": 36, "level": 4}}, [{"headings_0": {"content": "| ne", "page": 36, "level": 2}}, {"headings_1": {"content": "| INDUSTRI", "page": 36, "level": 4}}], [{"headings_0": {"content": "| ne", "page": 36, "level": 2}}, {"headings_1": {"content": "| INDUSTRI", "page": 36, "level": 4}}], [{"headings_0": {"content": "| ne", "page": 36, "level": 2}}, {"headings_1": {"content": "| INDUSTRI", "page": 36, "level": 4}}]], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RB", "metadata": {"headings": [{"headings_0": {"content": "RB", "page": 36, "level": 5}}, {"headings_1": {"content": "| ne", "page": 36, "level": 2}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Receipts from \nreciepts to be collected \n\\| \nSubcounties and Town", "metadata": {"headings": [{"headings_0": {"content": "RB", "page": 36, "level": 5}}, {"headings_1": {"content": "| ne", "page": 36, "level": 2}}, [{"headings_0": {"content": "RB", "page": 36, "level": 5}}, {"headings_1": {"content": "| ne", "page": 36, "level": 2}}], [{"headings_0": {"content": "RB", "page": 36, "level": 5}}, {"headings_1": {"content": "| ne", "page": 36, "level": 2}}]], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "le |", "metadata": {"headings": [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Councils for Second PDM i \\| Funds disbursement \n[ an \\| Targets Training of Higher \nNo number of trainings \nnot indicated in the \\| \nLeaders of Farmers \\| indicated \n\\| \\| Organisation Leaders by \nworkplan and the budget \nthe District Training Team \n\\| under PDM \nAppendixi(d) Partially implemented out-puts \nNo. Program \nSub-program PIAP-Outs Budget Out- Total Out-put Total No Number of No of partially No of activities put \nexpenditure UGX activities fully \nimplemented that were not \nin the implemented activities implemented \\| output activities \nT \n\\_ \n\\| \n\\_\\_\\_ \n1 12-HUMAN CAPITAL \\| O1- \n\\| \\| 0 \n1202010101- 320003 Assets 1,419,435,242 \\| \nDEVELOPMENT Education,Sports Strengthen and Facilities \nand skills Competence based Management", "metadata": {"headings": [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}, [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}], [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}], [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}], [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}], [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}], [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}], [{"headings_0": {"content": "le |", "page": 36, "level": 3}}, {"headings_1": {"content": "RB", "page": 36, "level": 5}}]], "page": 36, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "bal i", "metadata": {"headings": [{"headings_0": {"content": "bal i", "page": 37, "level": 2}}, {"headings_1": {"content": "le |", "page": 36, "level": 3}}], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee \ntraining ie \n\\| \n2 01-AGRO- 01-Institutional 01041101- 010015- 995,727,645 \\| INDUSTRIALIZATION Strengthening and Extension workers Extension \nCoordination trained in entire services \nvalue chain focused \\| \n0\\} \\| \\| \\| \nj", "metadata": {"headings": [{"headings_0": {"content": "bal i", "page": 37, "level": 2}}, {"headings_1": {"content": "le |", "page": 36, "level": 3}}, [{"headings_0": {"content": "bal i", "page": 37, "level": 2}}, {"headings_1": {"content": "le |", "page": 36, "level": 3}}], [{"headings_0": {"content": "bal i", "page": 37, "level": 2}}, {"headings_1": {"content": "le |", "page": 36, "level": 3}}], [{"headings_0": {"content": "bal i", "page": 37, "level": 2}}, {"headings_1": {"content": "le |", "page": 36, "level": 3}}], [{"headings_0": {"content": "bal i", "page": 37, "level": 2}}, {"headings_1": {"content": "le |", "page": 36, "level": 3}}]], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ' Development", "metadata": {"headings": [{"headings_0": {"content": "| ' Development", "page": 37, "level": 1}}, {"headings_1": {"content": "bal i", "page": 37, "level": 2}}], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 12-Human Capital 01- 1205010802-Basic 320157-Primary 466,683,269 8 3 0 Education,Sports Requirements and Education", "metadata": {"headings": [{"headings_0": {"content": "| ' Development", "page": 37, "level": 1}}, {"headings_1": {"content": "bal i", "page": 37, "level": 2}}], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "| ' Development", "page": 37, "level": 1}}], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and skills \nMinimum standards Services \nmet by schools and \\| training institutions \n\\| > hl un \n\\_\\_\\| \n4 01-Agro-Industrialization 01-Institutional 01041101- 010015- 54,512,000 5 5 0 0 i \nStrengthening and Extension workers Extension \n\\| \nCoordination trained in entire services \n\\| \nvalue chain focused", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "| ' Development", "page": 37, "level": 1}}, [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "| ' Development", "page": 37, "level": 1}}], [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "| ' Development", "page": 37, "level": 1}}], [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "| ' Development", "page": 37, "level": 1}}], [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "| ' Development", "page": 37, "level": 1}}]], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "un", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "skills \ni 5 09-Integrated Transport \\| 03-Transport 09040106- 260002-District 428,617,133 5 5 0 0 \\| \n, \n\\| \n\\_ Infrastructure And Infrastructure and Community \n\u201a \naccess \nUrban and Services \\| Services & feeder roads Community \\| Development constructed & Access Road i \nmaintained to Maintenance \n\\| \\| facilitate market \n\\| 3 \\| access \n\\| \noar \n6 06 Natural Resources, \\| 03 Water 14040401- Budget 000006 Planning 392,597,741 4 4 0 0 Environment, Climate \\| Resources \npririties aligned to \nand Budgeting \n\\| \n1 Change, Land And Water Management budget plans services \n\\| \nTOTAL \n3,757,573,030 \\| 29 23 6 0 \nAppendix 2: Utilization of wage per department \nDepartment Name \nApproved Supplementary \\| Revised Warrants Payments Unspent Budget UGX. UGX. \\| Budget UGX. UGX. UGX. Balance \n\\| Administration \n2,531,794,355 145,800,000 2,677 594,355 2,677,594,355 1,851,569,186 826,025,169 \\| 144,000,000 \\| \\| \nCommunity Based Services", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}, [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}]], "page": 37, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 144,000,000 144,000,000 108,474,919 35,525,081\\_ \\| \n\\| Education 26,232,372 a", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\|\\_Finance\\_ \\_ ee \n\\| Health", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}, [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], [{"headings_0": {"content": "un", "page": 37, "level": 3}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}]], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Internal Audit", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}, {"headings_1": {"content": "un", "page": 37, "level": 3}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n5,994,895,127 213,600,000 5,808,495,127 5,/55,095,128 5,985,110,702 169,984,426 \\| \n\\|\\_ Natural Resources \n", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}, {"headings_1": {"content": "un", "page": 37, "level": 3}}, [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}, {"headings_1": {"content": "un", "page": 37, "level": 3}}], [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}, {"headings_1": {"content": "un", "page": 37, "level": 3}}], [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}, {"headings_1": {"content": "un", "page": 37, "level": 3}}]], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -\\_\\} 162,037,000 162,037,000 \\_\\|139,951220 (2.085,70 \\|", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit", "page": 38, "level": 2}}, {"headings_1": {"content": "un", "page": 37, "level": 3}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Planning", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 38, "level": 1}}, {"headings_1": {"content": "Internal Audit", "page": 38, "level": 2}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "140,400,000", "metadata": {"headings": [{"headings_0": {"content": "140,400,000", "page": 38, "level": 2}}, {"headings_1": {"content": "Planning", "page": 38, "level": 1}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\| \nProduction and Marketing 461,100,710", "metadata": {"headings": [{"headings_0": {"content": "140,400,000", "page": 38, "level": 2}}, {"headings_1": {"content": "Planning", "page": 38, "level": 1}}, [{"headings_0": {"content": "140,400,000", "page": 38, "level": 2}}, {"headings_1": {"content": "Planning", "page": 38, "level": 1}}]], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "489,910", "metadata": {"headings": [{"headings_0": {"content": "489,910", "page": 38, "level": 2}}, {"headings_1": {"content": "140,400,000", "page": 38, "level": 2}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|\\_Roads and Engineering \n99,924,000 \\_\\_\\_\\_\\_\\_\\_\\|99,924,000 \\_\\|99,924,000 \\|99,812,420 111,580 \\| Statutory bodies", "metadata": {"headings": [{"headings_0": {"content": "489,910", "page": 38, "level": 2}}, {"headings_1": {"content": "140,400,000", "page": 38, "level": 2}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[188,192,000 |- [=|", "metadata": {"headings": [{"headings_0": {"content": "[188,192,000 |- [=|", "page": 38, "level": 5}}, {"headings_1": {"content": "489,910", "page": 38, "level": 2}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "188,192,000 138,549,856 \\_\\|138,386,414 163,42 \\_\\_\\_\\_\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "[188,192,000 |- [=|", "page": 38, "level": 5}}, {"headings_1": {"content": "489,910", "page": 38, "level": 2}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Trade, Industry and Local Development 134,176,00 _______ 134,176,000 |34,176,000 9,163,361", "metadata": {"headings": [{"headings_0": {"content": "Trade, Industry and Local Development 134,176,00 _______ 134,176,000 |34,176,000 9,163,361", "page": 38, "level": 1}}, {"headings_1": {"content": "[188,192,000 |- [=|", "page": 38, "level": 5}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25,012,639", "metadata": {"headings": [{"headings_0": {"content": "25,012,639", "page": 38, "level": 1}}, {"headings_1": {"content": "Trade, Industry and Local Development 134,176,00 _______ 134,176,000 |34,176,000 9,163,361", "page": 38, "level": 1}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Water 75,600,00 \\_\\_\\_\\_\\_\\_\\_\\_\\| 75,600,000 \n\\| Total er \\_\\_\\_\\| \\| 16,413,710,909 \n1,742,072,087 18,155,782,996 16,961,789,263 15,853,778,175 1,108,011,088 \\_\\| \nAppendix 2: Functionality of existing water sources \nType ofwaterfaclity sub County Population served. \\_ \n\\| \n\\| pAmuru fa >] Protected springs \nBa ee Be", "metadata": {"headings": [{"headings_0": {"content": "25,012,639", "page": 38, "level": 1}}, {"headings_1": {"content": "Trade, Industry and Local Development 134,176,00 _______ 134,176,000 |34,176,000 9,163,361", "page": 38, "level": 1}}, [{"headings_0": {"content": "25,012,639", "page": 38, "level": 1}}, {"headings_1": {"content": "Trade, Industry and Local Development 134,176,00 _______ 134,176,000 |34,176,000 9,163,361", "page": 38, "level": 1}}], [{"headings_0": {"content": "25,012,639", "page": 38, "level": 1}}, {"headings_1": {"content": "Trade, Industry and Local Development 134,176,00 _______ 134,176,000 |34,176,000 9,163,361", "page": 38, "level": 1}}], [{"headings_0": {"content": "25,012,639", "page": 38, "level": 1}}, {"headings_1": {"content": "Trade, Industry and Local Development 134,176,00 _______ 134,176,000 |34,176,000 9,163,361", "page": 38, "level": 1}}]], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mg | sl", "metadata": {"headings": [{"headings_0": {"content": "mg | sl", "page": 38, "level": 1}}, {"headings_1": {"content": "25,012,639", "page": 38, "level": 1}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor 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Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[Lamogi 5 12 10", "metadata": {"headings": [{"headings_0": {"content": "BR N", "page": 38, "level": 3}}, {"headings_1": {"content": "ne", "page": 38, "level": 1}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ce 4 6", "metadata": {"headings": [{"headings_0": {"content": "Ce 4 6", "page": 38, "level": 1}}, {"headings_1": {"content": "BR N", "page": 38, "level": 3}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAk \\| 0)", "metadata": {"headings": [{"headings_0": {"content": "Ce 4 6", "page": 38, "level": 1}}, {"headings_1": {"content": "BR N", "page": 38, "level": 3}}, [{"headings_0": {"content": "Ce 4 6", "page": 38, "level": 1}}, {"headings_1": {"content": "BR N", "page": 38, "level": 3}}]], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nee er", "metadata": {"headings": [{"headings_0": {"content": "nee er", "page": 38, "level": 3}}, {"headings_1": {"content": "Ce 4 6", "page": 38, "level": 1}}], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \n\\_\\_3 Deep boreholes \n\\_ \nm \u2014 88\\} \\_\\_\\_18", "metadata": {"headings": [{"headings_0": {"content": "nee er", "page": 38, "level": 3}}, {"headings_1": {"content": "Ce 4 6", "page": 38, "level": 1}}, [{"headings_0": {"content": "nee er", "page": 38, "level": 3}}, {"headings_1": {"content": "Ce 4 6", "page": 38, "level": 1}}], [{"headings_0": {"content": "nee er", "page": 38, "level": 3}}, {"headings_1": {"content": "Ce 4 6", "page": 38, "level": 1}}]], "page": 38, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LS", "metadata": {"headings": [{"headings_0": {"content": "LS", "page": 39, "level": 1}}, {"headings_1": {"content": "nee er", "page": 38, "level": 3}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TS TS", "metadata": {"headings": [{"headings_0": {"content": "TS TS", "page": 39, "level": 3}}, {"headings_1": {"content": "LS", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a Io ea 7 \\| \n\\| \noe \n4 Rain water tanks (volume less than 10m3)", "metadata": {"headings": [{"headings_0": {"content": "TS TS", "page": 39, "level": 3}}, {"headings_1": {"content": "LS", "page": 39, "level": 1}}, [{"headings_0": {"content": "TS TS", "page": 39, "level": 3}}, {"headings_1": {"content": "LS", "page": 39, "level": 1}}], [{"headings_0": {"content": "TS TS", "page": 39, "level": 3}}, {"headings_1": {"content": "LS", "page": 39, "level": 1}}]], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Atem Amuru", "metadata": {"headings": [{"headings_0": {"content": "Atem Amuru", "page": 39, "level": 1}}, {"headings_1": {"content": "TS TS", "page": 39, "level": 3}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| 2] \n1 \\| \n\\| \nan ncn bh a", "metadata": {"headings": [{"headings_0": {"content": "Atem Amuru", "page": 39, "level": 1}}, {"headings_1": {"content": "TS TS", "page": 39, "level": 3}}, [{"headings_0": {"content": "Atem Amuru", "page": 39, "level": 1}}, {"headings_1": {"content": "TS TS", "page": 39, "level": 3}}]], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| _ I", "metadata": {"headings": [{"headings_0": {"content": "| _ I", "page": 39, "level": 1}}, {"headings_1": {"content": "Atem Amuru", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 1}}, {"headings_1": {"content": "| _ I", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Atiak sn", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 1}}, {"headings_1": {"content": "| _ I", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IE |", "metadata": {"headings": [{"headings_0": {"content": "IE |", "page": 39, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 water tanks (volume more than 10m3", "metadata": {"headings": [{"headings_0": {"content": "IE |", "page": 39, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rain", "metadata": {"headings": [{"headings_0": {"content": "Rain", "page": 39, "level": 1}}, {"headings_1": {"content": "IE |", "page": 39, "level": 3}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ke", "metadata": {"headings": [{"headings_0": {"content": "ke", "page": 39, "level": 3}}, {"headings_1": {"content": "Rain", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae ae i. oY ge mr [gamed \u2014 11 \\| i \u2014 \\| Ak \\| 9 0l", "metadata": {"headings": [{"headings_0": {"content": "ke", "page": 39, "level": 3}}, {"headings_1": {"content": "Rain", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BIST een", "metadata": {"headings": [{"headings_0": {"content": "BIST een", "page": 39, "level": 1}}, {"headings_1": {"content": "ke", "page": 39, "level": 3}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix (3): Unaccounted for funds \nInvoice Invoice Description Number Date \nEFT / Payment Distributio Check \\| Date n Amount", "metadata": {"headings": [{"headings_0": {"content": "BIST een", "page": 39, "level": 1}}, {"headings_1": {"content": "ke", "page": 39, "level": 3}}, [{"headings_0": {"content": "BIST een", "page": 39, "level": 1}}, {"headings_1": {"content": "ke", "page": 39, "level": 3}}], [{"headings_0": {"content": "BIST een", "page": 39, "level": 1}}, {"headings_1": {"content": "ke", "page": 39, "level": 3}}]], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUD/09/06 7/06/20 |", "metadata": {"headings": [{"headings_0": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}, {"headings_1": {"content": "BIST een", "page": 39, "level": 1}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 07/06/20 PAYMENT FOR ASSORTED STATIONERY FOR \n5912370 \\| \n16/06/2023", "metadata": {"headings": [{"headings_0": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}, {"headings_1": {"content": "BIST een", "page": 39, "level": 1}}, [{"headings_0": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}, {"headings_1": {"content": "BIST een", "page": 39, "level": 1}}]], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "metadata": {"headings": [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[2023 23 INTERNAL AUDIT \nLTD \\| for \nAUD/08/06 \\| \\| \n\\_ \n07/06/20 PAYMENT FOR ASSORTED STATIONERY FOR \n5912370 16/06/2023 1,410,000 RAMSGATE (U) Funds not accounted /2023 23 INTERNAL AUDIT \nLTD for \n\\| \n\\| AUD/05/06 07/06/20 PAYMENT FOR PROVISION OF ICT SERVICES TO \n\\| \n[2023 23 \\| INTERNAL AUDIT \n5912370 16/06/2023 692,310 RAMSGATE (U) Funds not accounted LTD for \n\\| \n\u201a AUD/01/01 10/01/20 Payment for assorted stationery for Internal Audit \n3457270 27/01/2023 1,590,000 RAMSGATE (U) \u2014 not accounted 1/2023 23 LTD ae AUD/04/06 \\| 07/06/20 \\| PURCHASE OF ASSORTED ICT CONSUMABLES FOR 5912370 \\| 16/06/2023 940,000 \nRAMSGATE (U) not accounted /2023 \n\\| LTD for \n23 \\| INTERNAL AUDIT \nen \n\\| \n\\| un 02/12/20 Advance for purchase of small office equipement for 2533341 06/12/2022 500,000 \nGODFREY ACAYE \nFunds not accounted 22 internal audit \nfor \n\\| 32711720 Facilitation conduct sensitisation of youth 2446133 01/12/2022 2,100,000 LUKUMOIO Funds accounted to on not \n[722 \\| 22 Parish Development Modeland other Government \\| \\| \\| programmes \n\\|\\_ \n\\| se 08/06/20 facilitate meeting of , CBS/03/06 \nBeing payment to second \n\\| \n5912015 16/06/2023 790,000 ODONG WILLIAM \\|; Un accounted for funds [23 23 disability council. \nGEORGE 821960 \n\\| \nCBS/11/10 11/10/20 \\| \nFacilitation for inspection of child care institution 1506530 19/10/2022 800,000 LUKUMOI O \nfunds not accounted [2022 22 and transportation of juvenile \nRICHARD 992847 for \nCBS/02/01 18/01/20 BEING FACILITATION TO SUPPORT JUVENILE \n/2023 23 FROM GULU REMAND HOME TO AMURU \nMAGISTRATE COURT \n\\_ CBS/15/1/ 24/01/20 Payment to conduct monitoring og government \n\\| \n\"23 programs by the district youth council executives \n3158430 19/01/2023 1,500,000 CHRISTABELLA Funds not accounted ADONG for \n\\| \nLUKUMOI O \nFunds not accounted RICHARD 992847 for \n10/cbs/10/ 19/10/20 Refund for money spent during the cellebration of 1781702 01/11/2022 1,500,000 LUKUMOI O \nFunds not accounted 22 22 international youth day that took place on 22nd, \nSept, 2022 in Atiak Town Council in", "metadata": {"headings": [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}, [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}, {"headings_1": {"content": "AUD/09/06 7/06/20 |", "page": 39, "level": 3}}]], "page": 39, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CBS/18/06", "metadata": {"headings": [{"headings_0": {"content": "CBS/18/06", "page": 40, "level": 3}}, {"headings_1": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nFACILITATION FOR INSPECTION WORK PLACE IN \\| /2023 \\_\\_\\_23 AMURU DISTRICT \n\\|", "metadata": {"headings": [{"headings_0": {"content": "CBS/18/06", "page": 40, "level": 3}}, {"headings_1": {"content": "| 778,320 | RAMSGATE(U) | Funds not accounted", "page": 39, "level": 2}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CBS/14/1/", "metadata": {"headings": [{"headings_0": {"content": "CBS/14/1/", "page": 40, "level": 3}}, {"headings_1": {"content": "CBS/18/06", "page": 40, "level": 3}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "24/01/20 Payment to conduct inspection of child care \nRICHARD 992847 for \n1,470,000 ACHIROCAN Funds not accounted FANCY 821722 for \n\\| \n3438007 27/01/2023 1,166,000 LUKUMOI O \nFunds not accounted 23 \n23 institutions in Amuru, Gulu and Kiryandongo \n\\| \n\\| CBS/10/5/ 31/05/20 Being payment to conduct the District youth council 5911281 16/06/2023 1,358,500 LUKUMOI O \nFunds not accounted", "metadata": {"headings": [{"headings_0": {"content": "CBS/14/1/", "page": 40, "level": 3}}, {"headings_1": {"content": "CBS/18/06", "page": 40, "level": 3}}, [{"headings_0": {"content": "CBS/14/1/", "page": 40, "level": 3}}, {"headings_1": {"content": "CBS/18/06", "page": 40, "level": 3}}], [{"headings_0": {"content": "CBS/14/1/", "page": 40, "level": 3}}, {"headings_1": {"content": "CBS/18/06", "page": 40, "level": 3}}]], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BEER", "metadata": {"headings": [{"headings_0": {"content": "BEER", "page": 40, "level": 2}}, {"headings_1": {"content": "CBS/14/1/", "page": 40, "level": 3}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23 executivesmeeting in the multipurpose hall. CBS/02/09 30/09/20 PAYMENT FOR \n\\| \\_\\_ SENSITIZATION \nOF YOUTH ON PDM \n1294074 \\| \n\\| \n\\| \n06/10/2022 740,000 LUKUMOI O Funds not \naccounted \\|", "metadata": {"headings": [{"headings_0": {"content": "BEER", "page": 40, "level": 2}}, {"headings_1": {"content": "CBS/14/1/", "page": 40, "level": 3}}, [{"headings_0": {"content": "BEER", "page": 40, "level": 2}}, {"headings_1": {"content": "CBS/14/1/", "page": 40, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 40, "level": 2}}, {"headings_1": {"content": "CBS/14/1/", "page": 40, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 40, "level": 2}}, {"headings_1": {"content": "CBS/14/1/", "page": 40, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 40, "level": 2}}, {"headings_1": {"content": "CBS/14/1/", "page": 40, "level": 3}}], [{"headings_0": {"content": "BEER", "page": 40, "level": 2}}, {"headings_1": {"content": "CBS/14/1/", "page": 40, "level": 3}}]], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1/2022 22", "metadata": {"headings": [{"headings_0": {"content": "1/2022 22", "page": 40, "level": 2}}, {"headings_1": {"content": "BEER", "page": 40, "level": 2}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RICHARD 992847 for ol,", "metadata": {"headings": [{"headings_0": {"content": "1/2022 22", "page": 40, "level": 2}}, {"headings_1": {"content": "BEER", "page": 40, "level": 2}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inspection", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 40, "level": 1}}, {"headings_1": {"content": "1/2022 22", "page": 40, "level": 2}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n: CBS/14/12 22/12/20 Payment to facilitate \nof work places in 3137642 06/01/2023 1,000,000 ACHIROCAN Fuel worth 598,000 not \\|", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 40, "level": 1}}, {"headings_1": {"content": "1/2022 22", "page": 40, "level": 2}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| /22", "metadata": {"headings": [{"headings_0": {"content": "| /22", "page": 40, "level": 4}}, {"headings_1": {"content": "inspection", "page": 40, "level": 1}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22 the District espcially health and school facilities in \nFANCY 821722 accounted for, Attach the district \nsample report for the \n\\| CBS/13/1/ \\| 24/01/20 conduct \nPayment to the district youth council \n\\| 23 \nexecutive meeting in multi purpose hall in \namuru \\| \nDistrict HQs \ncBS/11/12 \n/22", "metadata": {"headings": [{"headings_0": {"content": "| /22", "page": 40, "level": 4}}, {"headings_1": {"content": "inspection", "page": 40, "level": 1}}, [{"headings_0": {"content": "| /22", "page": 40, "level": 4}}, {"headings_1": {"content": "inspection", "page": 40, "level": 1}}]], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cbs/07/5/2", "metadata": {"headings": [{"headings_0": {"content": "cbs/07/5/2", "page": 40, "level": 1}}, {"headings_1": {"content": "| /22", "page": 40, "level": 4}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "supervision of youth livelihood programme in Atiak, \ninspection \n3438007 27/01/2023 1,399,800 LUKUMOI O \nFunds not accounted RICHARD 992847 for \nfor \n5633143 26/05/2023 1,350,000 LUKUMOI O \nFunds not accounted RICHARD 992847 for \nPabbo Amuru and Lamogi subcounties", "metadata": {"headings": [{"headings_0": {"content": "cbs/07/5/2", "page": 40, "level": 1}}, {"headings_1": {"content": "| /22", "page": 40, "level": 4}}, [{"headings_0": {"content": "cbs/07/5/2", "page": 40, "level": 1}}, {"headings_1": {"content": "| /22", "page": 40, "level": 4}}], [{"headings_0": {"content": "cbs/07/5/2", "page": 40, "level": 1}}, {"headings_1": {"content": "| /22", "page": 40, "level": 4}}]], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ER ae.", "metadata": {"headings": [{"headings_0": {"content": "| ER ae.", "page": 40, "level": 3}}, {"headings_1": {"content": "cbs/07/5/2", "page": 40, "level": 1}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ET", "metadata": {"headings": [{"headings_0": {"content": "ET", "page": 40, "level": 3}}, {"headings_1": {"content": "| ER ae.", "page": 40, "level": 3}}], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4(a) Disbursement of Parish Revolving Fund (PRF) to the Households \na IN\\| Parish SACCOName \nDate funds were received Date funds were disbursed", "metadata": {"headings": [{"headings_0": {"content": "ET", "page": 40, "level": 3}}, {"headings_1": {"content": "| ER ae.", "page": 40, "level": 3}}, [{"headings_0": {"content": "ET", "page": 40, "level": 3}}, {"headings_1": {"content": "| ER ae.", "page": 40, "level": 3}}]], "page": 40, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Remarks_ rks", "metadata": {"headings": [{"headings_0": {"content": "Remarks_ rks", "page": 41, "level": 2}}, {"headings_1": {"content": "ET", "page": 40, "level": 3}}], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Layik PDM \n\\| Layik ward-Pabbo \\_ TC \n\u201c\\| 7 10/10/2022, 26/04/2023, \\| 7/07/2023, \n14/09/2023, 14/10/2023 \\| \\| \nfunds had been disbursed by No \n\\| \\| SACCO \\| 26/06/2023 \n30% June 2023 \n' 2 Luzira Luzira ward-Pabbo TC PDM 16/09/2022, 20/04/2023,", "metadata": {"headings": [{"headings_0": {"content": "Remarks_ rks", "page": 41, "level": 2}}, {"headings_1": {"content": "ET", "page": 40, "level": 3}}, [{"headings_0": {"content": "Remarks_ rks", "page": 41, "level": 2}}, {"headings_1": {"content": "ET", "page": 40, "level": 3}}], [{"headings_0": {"content": "Remarks_ rks", "page": 41, "level": 2}}, {"headings_1": {"content": "ET", "page": 40, "level": 3}}], [{"headings_0": {"content": "Remarks_ rks", "page": 41, "level": 2}}, {"headings_1": {"content": "ET", "page": 40, "level": 3}}]], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 41, "level": 1}}, {"headings_1": {"content": "Remarks_ rks", "page": 41, "level": 2}}], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7/07/2023, 11/09/2023, 13/09/2023, \nNo funds had", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 41, "level": 1}}, {"headings_1": {"content": "Remarks_ rks", "page": 41, "level": 2}}], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "been", "metadata": {"headings": [{"headings_0": {"content": "been", "page": 41, "level": 2}}, {"headings_1": {"content": "| |", "page": 41, "level": 1}}], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "disbursed by \\| SACCO 30/06/2023 14/10/2023 30\" June 2023 \nee \n\\| \n3 Palwong Palwong-Pabbo PDM SACCO 07/10/2022, 26/04/2023, 07/07/2023,", "metadata": {"headings": [{"headings_0": {"content": "been", "page": 41, "level": 2}}, {"headings_1": {"content": "| |", "page": 41, "level": 1}}, [{"headings_0": {"content": "been", "page": 41, "level": 2}}, {"headings_1": {"content": "| |", "page": 41, "level": 1}}], [{"headings_0": {"content": "been", "page": 41, "level": 2}}, {"headings_1": {"content": "| |", "page": 41, "level": 1}}]], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "08/09/2023, 25/09/2023,", "metadata": {"headings": [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| \n26/06/2023, 30/06/2023 14/10/2023, 27/10/2023 \n; \n\\| \nNo funds had been \ndisbursed by \\| \n30\u00b0 June 2023 \nB 4 Palema Palema-Lamogi PDM SACCO 10/10/2022, 26/04/2023, \n. . \n7/07/2023, 29/09/2023, 30/09/2023 \\| \nNo funds had been disbursed by \n10612023, 300672023 \n30\" June 2023 \n\\_ \n\\| \n\\| \n5 Coke Coke-Lamogi PDM SACCO 10/10/2022, 26/04/2023, \n\\| \n\\| \n7/07/2023, 29/09/2023 \nNo funds had been disbursed by i \\| \\| 27/06/2023, 30/06/2023 30\" \nJune 2023 \nLi \n: \n6 Amora Amora-Guruguru PDM SACCO 10/10/2022, 26/04/2023, \n7/07/2023, 13/09/2023, 28/10/2023 \nNo funds had been disbursed by + \n27/06/2023 \n30\" June 2023 \\| Odur-Guruguru SACCO \nPDM \n11/10/2022, 26/04/2023, \n\\| 7/07/2023, 13/09/2023, 25/10/2023 No funds had been disbursed by", "metadata": {"headings": [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}, [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}], [{"headings_0": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, {"headings_1": {"content": "been", "page": 41, "level": 2}}]], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "29/06/2023, 30/06/2023", "metadata": {"headings": [{"headings_0": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}, {"headings_1": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30\" June 2023 \n8 \\| Otwee \\| Otwee ward- \n\\| \n\\| Amuru town 10/10/2022, 26/04/2023, 11/09/2023, \\| \n19/10/2023 \nNo funds had been disbursed", "metadata": {"headings": [{"headings_0": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}, {"headings_1": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}, [{"headings_0": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}, {"headings_1": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}], [{"headings_0": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}, {"headings_1": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}], [{"headings_0": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}, {"headings_1": {"content": "08/09/2023, 25/09/2023,", "page": 41, "level": 8}}]], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by _", "metadata": {"headings": [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ward council PDM SACCO 26/06/2023 \n\\| 30\" June 2023 9 \n. \nPawel \\| Pawel-Opara PDM SACCO 07/10/2022, 26/04/2023, \n23/09/2023, 29/09/2023 B \nNo funds had been disbursed by \\| \n26/06/2023, 30/06/2023 \n\\| 30\" June 2023 \n10 \\| Lalem Lalem-Opara PDM SACCO \n07/10/2022, 26/04/2023, \n7/07/2023, 8/07/2023, 25/09/2023 No funds had been disbursed by \n26/06/2023, 30/06/2023 \n\\| 30\" June 2023 \nAppendix 4(b): Existence and functionality of the parish development committee \nParish name \nDoes the \nWere Did the PDC prepare Did the PDC prepare Were How much Was the \nmembership of the quarterly parish priorities and parish 5 year plan as quarterly \nfunding was funding \nParish Development meetings action plans for the FY stipulated Annex 2 \\| performance received for adequateto \\| \ncommittee (PDC) held? 2022/2023 as per structure of the parish reports \nthe PDC carry out \ninclude those \nAnnex 1 format of plan ofthe \nprepared? activities? PDC\u2019s \nstipulated in the parish priorities of the Governance and \nactivities? \nguidelines? \nGovernance and Administration pillar \nAdministration pillar operational manual, \n(Includes LC II \noperational manual, Feb. 2022? \nChairperson, Parish \nFeb. 2022? \nChief, Parish Chairperson of the women Council, \nParish Chairperson of the youth \nCouncil, Parish \n\\| \nChairperson of persons with Disability Council, Chairperson of the ruling Party at the Parish, and Chairperson of older \npersons executive \\| committee the \nparish or ward elected under sec. \n\\| 25(4) of the National Council for older Persons Act, \nPARUBANGA 2 Yes. = \n\\_ \n1 \nYes [No No No \n\\| 750,000 [No fm 2 [tujoRO Yes 750,000 No (3 SSS. ee 4 \\| KATATYER- \u2014 \nYes 750,000 No \\| \n\\|5 Jam Yes Yes No No 750,000 (8 \\|opoK \\| \nYes No No No 750,000", "metadata": {"headings": [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}, [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}], [{"headings_0": {"content": "by _", "page": 41, "level": 3}}, {"headings_1": {"content": "29/06/2023, 30/06/2023", "page": 41, "level": 2}}]], "page": 41, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Yes Yes 0.00 | 750,000 = oO", "metadata": {"headings": [{"headings_0": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}, {"headings_1": {"content": "by _", "page": 41, "level": 3}}], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018 \noo oO 750,000 zZ \u00b0 Yes Yes \u00b0 750,000 \u00b0 Yes Yes \\| 00 zZ \u00b0 = oO 750,000 zZ \u00b0 \\| \nOR \n\u0131 11 OTICI Yes Yes \n\\| oO 750,000 \n\\| \n\u00b0o \noO 12 Yes Yes No \\| No 750,000 No", "metadata": {"headings": [{"headings_0": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}, {"headings_1": {"content": "by _", "page": 41, "level": 3}}, [{"headings_0": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}, {"headings_1": {"content": "by _", "page": 41, "level": 3}}], [{"headings_0": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}, {"headings_1": {"content": "by _", "page": 41, "level": 3}}], [{"headings_0": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}, {"headings_1": {"content": "by _", "page": 41, "level": 3}}]], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LAMOLA", "metadata": {"headings": [{"headings_0": {"content": "LAMOLA", "page": 42, "level": 3}}, {"headings_1": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \nas \\{ro = ee Mee 14 AMORA \\| Yes \\|Yes NON 750,000 \n\\| \n15 \\| PARWACA nn \n\\| \\| ae Yes u NG RDEREHE \n16 LORIKOWO WARD Yes Yes NN 750,000 No \n[a7 ceri = he a aaa RS = \n\\| \n\\| \n(18 \\| GAYA \\| \nes Yes No 750,000 No \n\\| N \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "LAMOLA", "page": 42, "level": 3}}, {"headings_1": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}, [{"headings_0": {"content": "LAMOLA", "page": 42, "level": 3}}, {"headings_1": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}], [{"headings_0": {"content": "LAMOLA", "page": 42, "level": 3}}, {"headings_1": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}], [{"headings_0": {"content": "LAMOLA", "page": 42, "level": 3}}, {"headings_1": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}], [{"headings_0": {"content": "LAMOLA", "page": 42, "level": 3}}, {"headings_1": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}], [{"headings_0": {"content": "LAMOLA", "page": 42, "level": 3}}, {"headings_1": {"content": "| Yes Yes 0.00 | 750,000 = oO", "page": 42, "level": 2}}]], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yes", "metadata": {"headings": [{"headings_0": {"content": "yes", "page": 42, "level": 2}}, {"headings_1": {"content": "LAMOLA", "page": 42, "level": 3}}], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes \n\\| \n\\| Yes \u201cYes No\\_", "metadata": {"headings": [{"headings_0": {"content": "yes", "page": 42, "level": 2}}, {"headings_1": {"content": "LAMOLA", "page": 42, "level": 3}}], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[22 |", "metadata": {"headings": [{"headings_0": {"content": "[22 |", "page": 42, "level": 1}}, {"headings_1": {"content": "yes", "page": 42, "level": 2}}], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| AmovokoL wARD \nYes \na - \\|", "metadata": {"headings": [{"headings_0": {"content": "[22 |", "page": 42, "level": 1}}, {"headings_1": {"content": "yes", "page": 42, "level": 2}}, [{"headings_0": {"content": "[22 |", "page": 42, "level": 1}}, {"headings_1": {"content": "yes", "page": 42, "level": 2}}]], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eee eee", "metadata": {"headings": [{"headings_0": {"content": "eee eee", "page": 42, "level": 3}}, {"headings_1": {"content": "[22 |", "page": 42, "level": 1}}], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KIBOGI WARD \\| No \n\\| WARD\\_ \\| \nBIBIA Yes Yes No No FRALADIMA WARD [Yes \nNo 750,000 No \n\u2014 oS", "metadata": {"headings": [{"headings_0": {"content": "eee eee", "page": 42, "level": 3}}, {"headings_1": {"content": "[22 |", "page": 42, "level": 1}}, [{"headings_0": {"content": "eee eee", "page": 42, "level": 3}}, {"headings_1": {"content": "[22 |", "page": 42, "level": 1}}]], "page": 42, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "27 | ATORO- LAKANG he. Yes zZ 0:0", "metadata": {"headings": [{"headings_0": {"content": "27 | ATORO- LAKANG he. Yes zZ 0:0", "page": 43, "level": 8}}, {"headings_1": {"content": "eee eee", "page": 42, "level": 3}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ \n28 PAWEL Yes Yes 2 \u00b0o \u0131 \n\\| \n\" PABBO CENTRAL WARD", "metadata": {"headings": [{"headings_0": {"content": "27 | ATORO- LAKANG he. Yes zZ 0:0", "page": 43, "level": 8}}, {"headings_1": {"content": "eee eee", "page": 42, "level": 3}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OLINGA", "metadata": {"headings": [{"headings_0": {"content": "OLINGA", "page": 43, "level": 2}}, {"headings_1": {"content": "27 | ATORO- LAKANG he. Yes zZ 0:0", "page": 43, "level": 8}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30\\_\\| \n\\| \\| OTOROKUME- \\_ \\| \n31 POGO PDM SACCO Yes Yes No", "metadata": {"headings": [{"headings_0": {"content": "OLINGA", "page": 43, "level": 2}}, {"headings_1": {"content": "27 | ATORO- LAKANG he. Yes zZ 0:0", "page": 43, "level": 8}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "f o!o", "metadata": {"headings": [{"headings_0": {"content": "f o!o", "page": 43, "level": 3}}, {"headings_1": {"content": "OLINGA", "page": 43, "level": 2}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i NEN alu oo o1o oO!lo T 00", "metadata": {"headings": [{"headings_0": {"content": "i NEN alu oo o1o oO!lo T 00", "page": 43, "level": 2}}, {"headings_1": {"content": "f o!o", "page": 43, "level": 3}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No \n32 [ OGWERA \n\\| \nIs No 750,000 TREE Yes No 34 \\| POGI \\| \nWARD \nYes", "metadata": {"headings": [{"headings_0": {"content": "i NEN alu oo o1o oO!lo T 00", "page": 43, "level": 2}}, {"headings_1": {"content": "f o!o", "page": 43, "level": 3}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[35", "metadata": {"headings": [{"headings_0": {"content": "[35", "page": 43, "level": 3}}, {"headings_1": {"content": "i NEN alu oo o1o oO!lo T 00", "page": 43, "level": 2}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PALWONG", "metadata": {"headings": [{"headings_0": {"content": "PALWONG", "page": 43, "level": 3}}, {"headings_1": {"content": "[35", "page": 43, "level": 3}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nyes No No 136 KAL [No \\| \nPABBO [Yes Yes. No No \n[LUZIRA WARD: a No \\| LAYIK WARD \nYes \n[Yes 000 [80 \n\"39 \\| AMOYOKOMA WARD \nYes No No \n\\| 40\\_\\| AGWAYUGI- LAMOGI PDM SACCO\\_\\| Yes \n[Yes UN No 750,000 No 41 LACOR Yes Ives\\_\\_\\_\\_] No No No No \\| 42 \\_ \n\\| OMEE Yes Yes No \n[43 LUKAT ee \\| \n\\| a ee Zziz 44 LUJORO \\|", "metadata": {"headings": [{"headings_0": {"content": "PALWONG", "page": 43, "level": 3}}, {"headings_1": {"content": "[35", "page": 43, "level": 3}}, [{"headings_0": {"content": "PALWONG", "page": 43, "level": 3}}, {"headings_1": {"content": "[35", "page": 43, "level": 3}}]], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "clo", "metadata": {"headings": [{"headings_0": {"content": "clo", "page": 43, "level": 4}}, {"headings_1": {"content": "PALWONG", "page": 43, "level": 3}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "WARDPDMSACCO Yes \n= \u00b0 \naz \u00b0\\|0\\|5 N un eS \u00a9 oO o \n[45 [PUKUMG \\| id \nYes < Om un \n[46 PUPWONYA Yes Yes \nN a \u00a9 oO So = So OKIDI Yes Yes No 750,000 No 48 PALUKERE [Yes < @ Ww \n2 \u00b0 \n149 LALEM Yes oO YNinin , oO 2 oO zZ oO S u oC oO cs oO \n= \u00b0 N u oO oO oO [=\\} 2,212 0,00 \\| \nOKUNGEDI- es Oio Zz Oo \n\\| \n2 \u00b0 \nNS u oO Oo oO oO \nsa pan. Yes Y \nNo \n['52 PAGAK- POM \\| \nAMURU SACCO Ves \n750,000 \n(53 \\| oDur- es Yes No \nNo \n[54 \\| Pamuca es [Yes No \n750,000 \n[55 \\| 0BB0- [es ee Ea \n56 PALEMA \u201cle eae narra \nNo \n[157 [Yes eee ea \nCOKE a ee gee", "metadata": {"headings": [{"headings_0": {"content": "clo", "page": 43, "level": 4}}, {"headings_1": {"content": "PALWONG", "page": 43, "level": 3}}, [{"headings_0": {"content": "clo", "page": 43, "level": 4}}, {"headings_1": {"content": "PALWONG", "page": 43, "level": 3}}], [{"headings_0": {"content": "clo", "page": 43, "level": 4}}, {"headings_1": {"content": "PALWONG", "page": 43, "level": 3}}], [{"headings_0": {"content": "clo", "page": 43, "level": 4}}, {"headings_1": {"content": "PALWONG", "page": 43, "level": 3}}]], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[se | KOLOLO", "metadata": {"headings": [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes [Yes 750,000 No \\| \nAppendix 4(c): Transfer of PRF to unlicensed SACCOs ~ \\| \nVote Name Parish SACCO Name \n\\| \nWas the SACCO Remarks \nregistered \nwith the \nmicro finance Money Lenders act \n11 \nAmuru DLG PARUBANGA \nPARUBANGA-PABBO PDM SACCO. \\| \nAmuru LUJORO \\| LUJORO-LAYIMA \nPDM SACCO \n\\| \nLABALA \nLABALA-PABBO PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}, [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}], [{"headings_0": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, {"headings_1": {"content": "clo", "page": 43, "level": 4}}]], "page": 43, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "metadata": {"headings": [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO not registered with micro finance money lenders act 2016 SACCO not registered with micro finance money lenders act 2016 \\| \nAmuru DLG KATATYER- KATATYER-LAYIMA PDM SACCO \n\\| \nNo \nSACCO not registered with micro finance money lenders act 2016 \nAmuru DLG \nALIT- LAYIMA PDM SACCO \n\\_\\_\\_\\| SACCO not registered with micro finance money lenders act 2016 \n\\|6 \\| \u2018OPOK- No \nAmuru DLG \nGURUGURU PDM SACCO \nSACCO not registered with micro finance money lenders act 2016 \n[7\u00b0 \\| Amuru DLG \n\\| LAJALULA- PPMSACCO\u2014 \nLAKANG \nSACCO not registered with micro finance money lenders act 2016 \n\\| \n8 \n\\| \n\\| \nAmuru DLG BANNA \nBANNA- LAKANG PDM SACCO \nSACCO not registered with micro finance money lenders act 2016 \n19 \nSACCO not registered with micro finance money lenders act 2016 \n10 \\| PAGORO PAGORO Amuru DLG", "metadata": {"headings": [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}]], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- PDM SACCO No \nSACCO not registered with micro finance money lenders act 2016", "metadata": {"headings": [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "11 \n\\| \n: \nAmuru DLG \nOTICI -GURUGURU PDM SACCO \nSACCO not registered with micro finance money lenders act 2016 \n[12 Amuru DLG \\| LAMOLA \nLAMOLA- GURUGURU PDM SACCO No \nSACCO not registered with micro finance money lenders act 2016 \n\\_Amuru DLG \\| TORO \nTORO -AMURU PDM SACCO \n\\|14\\_ \\| \\_\\_\\| \nAmuruDLG AMORA \nAMORA- GURUGURU PDM SACCO \n\\| \n[15 \\| Amuru DLG", "metadata": {"headings": [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}, [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}], [{"headings_0": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}, {"headings_1": {"content": "[se | KOLOLO", "page": 43, "level": 1}}]], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|PARWACA |", "metadata": {"headings": [{"headings_0": {"content": "|PARWACA |", "page": 44, "level": 3}}, {"headings_1": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PARWACA- ATIAK PDM SACCO \n\\| \n\\| No \nSACCO not registered with micro finance money lenders act 2016 \nSACCO not registered with micro finance money 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money lenders act 2016 _", "page": 44, "level": 2}}], [{"headings_0": {"content": "|PARWACA |", "page": 44, "level": 3}}, {"headings_1": {"content": "RU ERTETERTENIRTREEREIEEN SACCO not registered with micro finance money lenders act 2016 _", "page": 44, "level": 2}}]], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ale 00", "metadata": {"headings": [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, {"headings_1": {"content": "|PARWACA |", "page": 44, "level": 3}}], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO not registered with micro finance money lenders act 2016 \n\\| \n18 \\| \nAmuru DLG \nSACCO not registered with micro finance money lenders act 2016 \n19 muru DLG \\| PACILO \\_PACILO-ATIAKPDMSACCO\\_ No\\_-\u2014\\_\\| =< oO \nSACCO registered with micro finance \nnot \nmoney \nlenders act 2016 \n2 \\| Amuru DLG \\| PAGIMORO WARD PAGIMORO WARD-ATIAK TOWN \nNo \nSACCO not registered with micro finance money lenders act 2016 \nCOUNCIL PDM SACCO a \n21 Amuru DLG OTWEE WARD OTWEE WARD- AMURU TOWN \nNo \nCOUNCIL PDM SACCO \n\\| \nL \\\\ ; 22 \\| Amuru DLG AMOYOKOL WARD AMOYOKOL WARD- ATIAK TOWN No COUNCIL PDM SACCO \nEN EEE \\| \nL \n23 Amuru DLG PABUGA WARD PABUGA WARD- ATIAK TOWN \nNo \n: \nCOUNCIL PDM SACCO \n24 \\| \\| KIBOGI \\_ Amuru DLG \n\\| \nWARD KIBOGI WARD- ATIAK TOWN No COUNCIL PDM SACCO \n\\| 25 \"\\| Amuru DLG BIBIA WARD \nBIBIA WARD- ELEGU TOWN COUNCIL No \na PDM SACCO \nAmuru \nDLG KALADIMA WARD \\_ \nKALADIMA WARD- ELEGU TOWN \nL \nCOUNCIL PDM SACCO \nan EEE \n[ae Amuru DLG \\| ATORO- LAKANG ATORO- LAKANG PDM SACOO \nNo \n\\| 28 \\| Amuru DLG PAWEL \n\\| \nPAWEL- OPARA PDM SACCO \n\\_ \n/ 29 tone\" Amuru DLG PABBO CENTRAL PABBO CENTRAL WARD -PABBO \nNo \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ale 00", "page": 44, "level": 2}}, 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Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "WARD \n\\| TOWN COUNCIL PDM SACCO \\| \nEr \n12 \nSACCO not registered with micro finance money lenders act 2016 SACCO not registered with micro finance money lenders act 2016 \nSACCO not registered with micro finance money lenders act 2016 + \n\\| SACCO not registered with micro finance money lenders act 2016 \nSACCO not registered with micro finance money lenders act 2016 SACCO not registered with micro finance money lenders act 2016 \nSACCO not registered with micro finance money lenders act 2016 \n\\| SACCO not registered with micro finance lenders act 2016 money \nSACCO not registered with micro finance money lenders act 2016 \n\\| 30 \\_T Amuru \nDLG OLINGA \nOLINGA- POGO PDM SACCO \nSACCO not registered with micro finance money lenders act 2016 \\|", "metadata": {"headings": [{"headings_0": {"content": "te", "page": 44, "level": 1}}, {"headings_1": {"content": "ale 00", "page": 44, "level": 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[{"headings_0": {"content": "te", "page": 44, "level": 1}}, {"headings_1": {"content": "ale 00", "page": 44, "level": 2}}], [{"headings_0": {"content": "te", "page": 44, "level": 1}}, {"headings_1": {"content": "ale 00", "page": 44, "level": 2}}]], "page": 44, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 31", "metadata": {"headings": [{"headings_0": {"content": "| 31", "page": 45, "level": 4}}, {"headings_1": {"content": "te", "page": 44, "level": 1}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amuru DLG \\_\\| OTOROKUME- \nOTOROKUME- POGO PDM SACCO No", "metadata": {"headings": [{"headings_0": {"content": "| 31", "page": 45, "level": 4}}, {"headings_1": {"content": "te", "page": 44, "level": 1}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "za", "metadata": {"headings": [{"headings_0": {"content": "za", "page": 45, "level": 3}}, {"headings_1": {"content": "| 31", "page": 45, "level": 4}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO not registered with micro finance money lenders act 2016 POGO PDM SACCO\\_\\| \n32", "metadata": {"headings": [{"headings_0": {"content": "za", "page": 45, "level": 3}}, {"headings_1": {"content": "| 31", "page": 45, "level": 4}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_| AmuruDLG", "metadata": {"headings": [{"headings_0": {"content": "_| AmuruDLG", "page": 45, "level": 3}}, {"headings_1": {"content": "za", "page": 45, "level": 3}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OGWERA \n\\| OGWERA- \nPOGO PDM SACCO No \nACCO not registered with micro finance money lenders act 2016 Amuru \\| RECKICEKE \n\\| 33 \nDLG \nRECKICEKE- LAYIMA PDM SACCO = 0 \nSACCO not registered with micro finance money lenders act 2016 \\| \\| \\| \n\\| \n\\| \n34 Amuru DLG POGI WARD \nPOGI WARD-AMURU TOWN COUNCIL No \nSACCO not registered with micro finance money lenders act 2016 \nE 35 Amuru DLG PALWONG PALWONG-PABBO PDM SACCO No", "metadata": {"headings": [{"headings_0": {"content": "_| AmuruDLG", "page": 45, "level": 3}}, {"headings_1": {"content": "za", "page": 45, "level": 3}}, [{"headings_0": {"content": "_| AmuruDLG", "page": 45, "level": 3}}, {"headings_1": {"content": "za", "page": 45, "level": 3}}], [{"headings_0": {"content": "_| AmuruDLG", "page": 45, "level": 3}}, {"headings_1": {"content": "za", "page": 45, "level": 3}}], [{"headings_0": {"content": "_| AmuruDLG", "page": 45, "level": 3}}, {"headings_1": {"content": "za", "page": 45, "level": 3}}]], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "| PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "_| AmuruDLG", "page": 45, "level": 3}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO registered with micro finance lenders \n\\| not money act 2016 \\| 36 \nAmuruDLG PABBOKAL \nPABBO KAL- PABBO PDM SACCO \\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\| SACCO not registered with micro finance money lenders act 2016 \\| \\| \\| \n\\| \n[No \n37 \\| AmuruDLG LUZIRA WARD- \nLUZIRA WARD &PABBO TOWN \nSACCO not registered with micro finance money lenders act 2016 See \\| \nCOUNCIL PDM SACCO \n38 Amuru DLG LAYIK WARD LAYIK WARD- PABBO TOWN COUNCIL \nSACCO not registered with micro finance money lenders act 2016 PDM SACCO \n\\| \n\\| \n39 Amuru DLG AMOYOKOMA AMOYOKOMA WARD- AMURU TOWN No \nEid WARD COUNCIL PDM SACCO \ntt \n\\| \n40 Amuru DLG AGWAYUGI- AGWAYUGI- LAMOGI PDM SACCO \nLAMOGI PDM", "metadata": {"headings": [{"headings_0": {"content": "| PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "_| AmuruDLG", "page": 45, "level": 3}}, [{"headings_0": {"content": "| PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "_| AmuruDLG", "page": 45, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "_| AmuruDLG", "page": 45, "level": 3}}], [{"headings_0": {"content": "| PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "_| AmuruDLG", "page": 45, "level": 3}}]], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_SACCO", "metadata": {"headings": [{"headings_0": {"content": "_SACCO", "page": 45, "level": 3}}, {"headings_1": {"content": "| PDM SACCO", "page": 45, "level": 2}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \ni \nSACCO not registered with micro finance money lenders act 2016 \nSACCO not registered with micro finance money lenders act 2016 \u0131 \n41 \\_Amuru DLG \\| LACOR \nLACOR- LAMOGI PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "_SACCO", "page": 45, "level": 3}}, {"headings_1": {"content": "| PDM SACCO", "page": 45, "level": 2}}, [{"headings_0": {"content": "_SACCO", "page": 45, "level": 3}}, {"headings_1": {"content": "| PDM SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "_SACCO", "page": 45, "level": 3}}, {"headings_1": {"content": "| PDM SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "_SACCO", "page": 45, "level": 3}}, {"headings_1": {"content": "| PDM SACCO", "page": 45, "level": 2}}]], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| OMEE |", "metadata": {"headings": [{"headings_0": {"content": "| OMEE |", "page": 45, "level": 3}}, {"headings_1": {"content": "_SACCO", "page": 45, "level": 3}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "| OMEE |", "page": 45, "level": 3}}, {"headings_1": {"content": "_SACCO", "page": 45, "level": 3}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "42 AmuruDLG", "metadata": {"headings": [{"headings_0": {"content": "42 AmuruDLG", "page": 45, "level": 2}}, {"headings_1": {"content": "| OMEE |", "page": 45, "level": 3}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OMEE OPARA PDM SACCO \n\\| \n43 Amuru DLG LUKAI \nLUKAI- OPARA PDM SACCO \n\\| \n\\| \n\\| \n44 Amuru DLG LUJORO WARD LUJORO WARD- AMURU TOWN \n\\| \\| PDM SACCO COUNCIL PDM SACCO\\_ \n\\| \n\\| 45 Amuru DLG PUKUMU \nPUKUMU OPARA PDM SACCO \\| \nSACCO not registered with micro finance money lenders act 2016 No SACCO not registered with micro finance money lenders act 2016 [No SACCO not registered with micro finance money lenders act 2016 No \nSACCO not registered with micro finance money lenders act 2016 \nNo \nSACCO not registered with micro finance money lenders act 2016 \\| \n46 Amuru DLG \nPUPWONYA- ATIAK PDM SACCO \nNo \nSACCO not registered with micro finance money lenders act 2016 \\| \n\\| \n\\| Amuru DLG OKIDI \nOKIDIATIAKPDMSACCO \n= oO \nSACCO not registered with micro finance money lenders act 2016 \\| PAAUKEREEE \\_\\_\\_\\|\u201e \nAmuru DLG \nPALUKERE- OPARA PDM SACCO \nU. [No \nSACCO not registered with micro finance money lenders act 2016", "metadata": {"headings": [{"headings_0": {"content": "42 AmuruDLG", "page": 45, "level": 2}}, {"headings_1": {"content": "| OMEE |", "page": 45, "level": 3}}, [{"headings_0": {"content": "42 AmuruDLG", "page": 45, "level": 2}}, {"headings_1": {"content": "| OMEE |", "page": 45, "level": 3}}], [{"headings_0": {"content": "42 AmuruDLG", "page": 45, "level": 2}}, {"headings_1": {"content": "| OMEE |", "page": 45, "level": 3}}], [{"headings_0": {"content": "42 AmuruDLG", "page": 45, "level": 2}}, {"headings_1": {"content": "| OMEE |", "page": 45, "level": 3}}], [{"headings_0": {"content": "42 AmuruDLG", "page": 45, "level": 2}}, {"headings_1": {"content": "| OMEE |", "page": 45, "level": 3}}]], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "42 AmuruDLG", "page": 45, "level": 2}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \\| \nNo \n\\| SACCO not registered with micro finance money lenders act 2016 \\| \n\\| \n\\| \n50 Amuru DLG \nOKUNGEDI- AMURU PDM SACCO \nNo \\| SACCO not registered with micro finance money lenders act 2016", "metadata": {"headings": [{"headings_0": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "42 AmuruDLG", "page": 45, "level": 2}}, [{"headings_0": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "42 AmuruDLG", "page": 45, "level": 2}}], [{"headings_0": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "42 AmuruDLG", "page": 45, "level": 2}}], [{"headings_0": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "42 AmuruDLG", "page": 45, "level": 2}}]], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 51 Amuru DLG AYILA -", "metadata": {"headings": [{"headings_0": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}, {"headings_1": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AYILA -GURUGURU PDM SACCO o \nSACCO not registered with micro finance lenders 2016 money \nact \\_\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}, {"headings_1": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}, [{"headings_0": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}, {"headings_1": {"content": "A | Amuru LALEM LALEM- OPARA PDM SACCO", "page": 45, "level": 2}}]], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_\\_\\| \n52 Amuru PAGAK- AMURU PAGAK- AMURU PDM SACCO \nSACCO not registered with micro finance money lenders act 2016 PDM SACCO \n53 AmuruDLG ODUR- \nODUR-GURUGURU PDM SACCO \n\\| \nSACCO not registered with micro finance money lenders act 2016 54 Amuru DLG PAMUCA \nPAMUCA- AMURU PDM SACCO\\_ \nSACCO not registered with micro finance money lenders act 2016 \u201aAn \n\\| \n\\_\\_\\| \\| \n55 Amuru DLG \\| OBBO- \nOBBO- LAMOGI PDM SACCO \noO \nS ACCO not registered with micro finance money lenders act 2016 \n\\| \n56 \\| Amuru DLG PALEMA \nPALEMA- LAMOGI PDM SACCO \nNo \nS ACCO not registered with micro finance money lenders act 2016 a a 5 \nae ro ve \u201d \n4 \nu 57 \\| Amuru DLG \nCOKE- LAMOGI PDM SACCO \n\u00b0 \nSACCO not registered with micro finance money lenders act 2016 58 \\|NO \\| \nAmuru \\| KOLOLO \\| \nDLG \nKOLOLO- LAKANG PDM SACCO \nS SACCO not registered with micro finance money lenders act 2016 \n13 \nA endix 4(d): Failure to carry out wealth ranking of households \n; \nSN \\| Vote \\| Parish Was wealth No. of No. of \nRemarks Name Name ranking villages \\| villages were \n\\| carried out wealth \nat parish ranking was \nBF ee Amuru DLG Layik No \n3 \n0 \nWealth ranking was not carried out at parish level 2 Amuru DLG \\| \n\\| Luzira \nWealth", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}, [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}], [{"headings_0": {"content": "DLG", "page": 45, "level": 8}}, {"headings_1": {"content": "| 51 Amuru DLG AYILA -", "page": 45, "level": 2}}]], "page": 45, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 46, "level": 1}}, {"headings_1": {"content": "DLG", "page": 45, "level": 8}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "was not carried out at parish level Bw . \\| Amuru DLG \\| Palwong No \n(8 \\{0 Wealth ranking was not carried out at parish level", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 46, "level": 1}}, {"headings_1": {"content": "DLG", "page": 45, "level": 8}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "metadata": {"headings": [{"headings_0": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}, {"headings_1": {"content": "ranking", "page": 46, "level": 1}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15. \\| AmuruDLG \\| Coke wi", "metadata": {"headings": [{"headings_0": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}, {"headings_1": {"content": "ranking", "page": 46, "level": 1}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}, {"headings_1": {"content": "ranking", "page": 46, "level": 1}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Te", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 46, "level": 4}}, {"headings_1": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wealth ranking was not carried out at parish level", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 46, "level": 4}}, {"headings_1": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. \\| AmuruDLG \\| No \nWealth ranking was not carried out at parish level", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 46, "level": 4}}, {"headings_1": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 46, "level": 4}}, {"headings_1": {"content": "Amuru DLG BEE |6 |o Wealth ranking was not carried out at parish level", "page": 46, "level": 2}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "'9.", "metadata": {"headings": [{"headings_0": {"content": "'9.", "page": 46, "level": 3}}, {"headings_1": {"content": "Te", "page": 46, "level": 4}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amuru DLG \\|", "metadata": {"headings": [{"headings_0": {"content": "'9.", "page": 46, "level": 3}}, {"headings_1": {"content": "Te", "page": 46, "level": 4}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 {0 Wealth ranking was not carried out at parish level", "metadata": {"headings": [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "vr \\| Anno \\| \n\u2014 \u2014 \\| Wealth ranking was not carried out at parish level Baer WE u RIEF \\| \nVote Paris Name of SACCO List of flagship projects per SACCO Nam h \ne Nam \ne \n\\| \n\\| \nh \nAre the Number of How many How How flagshi PDM enterprises many many p enterprises are of the of the project \n\\| \nimplementi enterp farmin s ng flagship rises g consist projects are enterp ent farmin rises with i g are the \\| enterp from \\| priority rises the ' \n\\| \n\\| \n\\| commo priorit \\\\ dities y \\| selecte comm \n14", "metadata": {"headings": [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}, [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}], [{"headings_0": {"content": "2 {0 Wealth ranking was not carried out at parish level", "page": 46, "level": 1}}, {"headings_1": {"content": "'9.", "page": 46, "level": 3}}]], "page": 46, "document_name": "Amuru District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Annual Consolidated OAG audit reports 2018.chunks.json b/reports/Chunks/Annual Consolidated OAG audit reports 2018.chunks.json deleted file mode 100644 index 0104482184943ce0847c34c4bd506815d29e3096..0000000000000000000000000000000000000000 --- a/reports/Chunks/Annual Consolidated OAG audit reports 2018.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2018", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2018", "page": 1, "level": 3}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2018", "page": 1, "level": 3}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "DECEMBER, 2018", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2018", "page": 1, "level": 3}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2018", "page": 1, "level": 3}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 3}}], "page": 2, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2018", "page": 1, "level": 3}}], "page": 3, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "iii \niv \nv", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2018", "page": 1, "level": 3}}, [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2018", "page": 1, "level": 3}}], [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2018", "page": 1, "level": 3}}]], "page": 3, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}], "page": 6, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["AG", "Auditor General"], ["AO", "Accounting Officer"], ["Bn", "Billion"], ["BoU", "Bank of Uganda"], ["CAs", "Contracting Authorities"], ["DLB", "District Land Board"], ["FY", "Financial Year"], ["GoU", "Government of Uganda"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IMF", "International Monetary Fund"], ["KIS", "Kalangala Infrastructure Services"], ["MDAs", "Ministries ,Departments and Agencies"], ["MEMD", "Ministry of Energy and Mineral Development"], ["MOFPED", "Ministry of Finance, Planning, and Economic Development"], ["MoGLSD", "Ministry of Gender Labour and Social Development"], ["MoU", "Memoranda of Understanding"], ["MTEF", "Medium Term Expenditure Framework"], ["NAA", "National Audit Act"], ["NBI", "National Backbone Infrastructure"], ["NDP", "National Development Plan"], ["NDPII", "Second National Development Plan"], ["NEMA", "National Environment Management Authority"], ["NGO", "Non-Governmental Organisation"], ["NIN", "National Identification Number"], ["NPA", "National Planning Authority"], ["NWSC", "National Water and Sewerage Corporation"], ["OAG", "Office of the Auditor General"]], "metadata": {"headings": [{"headings_0": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}], "page": 6, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "vi", "metadata": {"headings": [{"headings_0": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}], "page": 6, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["PAPs", "Project Affected Persons"], ["PDMF", "Public Debt Management Framework"], ["PFMA PS/ST", "Public Finance Management Act, 2015 Permanent Secretary/Secretary to the Treasury"], ["PSST", "Permanent Secretary and Secretary to Treasury"], ["TAI", "Treasury Accounting Instructions, 2016"], ["TIN", "Tax Identification Number"], ["TWGs", "Technical Working Groups"], ["UCF", "Uganda Consolidated Fund"], ["UGX", "Uganda Shillings"], ["USD", "United States of America Dollars"], ["USMID", "Uganda Support for Municipal Infrastructure Development"], ["WMD", "Wetlands Management Department"], ["YIGs", "Youth Interest Groups"], ["YLP", "Youth Livelihood Programme"]], "metadata": {"headings": [{"headings_0": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}], "page": 7, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "vii", "metadata": {"headings": [{"headings_0": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}], "page": 7, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "GLOSSARY OF TERMS", "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}], "page": 8, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["Agronomy", "The scientific study of soil management and crop production, including irrigation and the use of herbicides, pesticides, and fertilizers."], ["Classified Expenditure", "The expenses and commitments incurred by an authorised agency for the collection and dissemination of information related to national security interests"], ["Cognizant", "Having knowledge or awareness."], ["Contingent Liability", "A potential liability that may occur depending on the outcome of an uncertain future event."], ["Domestic Arrears", "Domestic arrears refer to short-term debts incurred by governments against unpaid procurement invoices for supply of goods and services during the financial year"], ["External Debt", "Portion of a country's debt that was borrowed from foreign lenders including commercial banks, governments or international financial institutions."], ["Garnish", "Serve notice on (a third party) for the purpose of legally seizing money belonging to a debtor or defendant."], ["Hydromet Stations", "An institution that conducts meteorological and hydrological observations of weather conditions and the condition of oceans, seas, rivers, lakes, and marshes"], ["Impact Evaluation/ Analysis", "This is an assessment of a project, program, or policy which looks for changes in outcome that are directly attributable to that program/ project/ policy."], ["Nugatory Expenditure", "Expenditure that does not achieve any result"], ["Recruitment", "Refers to the process of attracting, screening, selecting, and on boarding a qualified person for a job, provided by an employer in another territory and the preparation for their departure."], ["Revolving Fund", "A fund that is continually replenished as withdrawals are made."], ["Satisfactory", "The Municipality exhibited outstanding performance on a number of performance parameters used in the assessment tool."], ["Sediments", "Matter that settles to the bottom of a liquid"], ["Sovereign Immunity", "Refers to the fact that the government cannot be sued without its consent."], ["Tracer Studies", "Studies to determine whether or not the graduates\u2019 specific works assigned are related to their field of study"]], "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}], "page": 8, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "viii \nFOREWORD BY THE AUDITOR GENERAL \nIn accordance with my mandate as stipulated under Article 163 of the Constitution of the Republic of Uganda and as amplified by the National Audit Act, 2008, I hereby present to you the Annual Audit Report on the public accounts of Uganda for the financial year ended 30th June, 2018.", "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}, [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}], [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}]], "page": 8, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "This is the second year of reporting in a summarized format where am able to give you a helicopter view of the 1919 reports that I have audited during the year. \nThis report contains my highlights, key findings and crosscutting issues across Ministries, Departments and Agencies, Public Corporations and State Enterprises and Local governments as well as annexure of summaries of my Audit findings. The individual entity reports have been submitted to Parliament separately and give the details. \nIn 2017, I adopted a thematic approach to audit, and this year chose three areas. \nI assessed government wide risk and ascertained that an in depth analysis of these areas would provide enhanced information to enable easier constructive oversight by Parliament that would eventually feed into better government performance. The themes chosen were: 1) Budget implementation, 2) Youth Livelihood programme and 3) Public Debt. Issues that need consideration are contained in the report and for Public Debt, I have also issued a separate detailed report. \nThe highlights in this report will provide you with issues that my audit found to be most pertinent that I considered important to draw to the attention of those charged with governance. \nFor the first time, the Accountant General produced four sets of consolidated statements for: 1) MDA\u2019s,", "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}, [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}], [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}]], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "2. District Local Governments, 3) Municipal Councils and 4) Performance of State Enterprises and Commission. \nI have issued opinions on the first three and given an analysis of the information in the fourth consolidated statement.", "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "It is my expectation that the report will enable enhancement of public accountability and will be used to make a difference.", "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS LIST OF ACRONYMS", "page": 6, "level": 3}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Thank you.", "metadata": {"headings": [{"headings_0": {"content": "Thank you.", "page": 9, "level": 3}}, {"headings_1": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "John F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Thank you.", "page": 9, "level": 3}}, {"headings_1": {"content": "GLOSSARY OF TERMS", "page": 8, "level": 3}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 9, "level": 3}}, {"headings_1": {"content": "Thank you.", "page": 9, "level": 3}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Date: 29th December 2018 \nix \nPART 1: INTRODUCTION AND PURPOSE OF THE REPORT", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 9, "level": 3}}, {"headings_1": {"content": "Thank you.", "page": 9, "level": 3}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 9, "level": 3}}, {"headings_1": {"content": "Thank you.", "page": 9, "level": 3}}], [{"headings_0": {"content": "AUDITOR GENERAL", "page": 9, "level": 3}}, {"headings_1": {"content": "Thank you.", "page": 9, "level": 3}}]], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.0 Introduction and Purpose", "metadata": {"headings": [{"headings_0": {"content": "1.0 Introduction and Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 9, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "1.1 Introduction", "metadata": {"headings": [{"headings_0": {"content": "1.1 Introduction", "page": 10, "level": 3}}, {"headings_1": {"content": "1.0 Introduction and Purpose", "page": 10, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I am required by Article 163(3) of the Constitution of the Republic of Uganda and Section 13 and 19 of the National Audit Act 2008 to audit and report on the Public Accounts of Uganda and of all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament. \nSection 13 (b) of the National Audit Act 2008 further requires me to conduct the following audits:", "metadata": {"headings": [{"headings_0": {"content": "1.1 Introduction", "page": 10, "level": 3}}, {"headings_1": {"content": "1.0 Introduction and Purpose", "page": 10, "level": 3}}, [{"headings_0": {"content": "1.1 Introduction", "page": 10, "level": 3}}, {"headings_1": {"content": "1.0 Introduction and Purpose", "page": 10, "level": 3}}]], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Financial audits\n- Value for money,\n- Gender and Environment and any other audits in respect of any project or activity involving public funds.\n- Classified expenditure\n- Audit of all government investments\n- Procurement Audits\n- Audit of the treasury memoranda", "metadata": {"headings": [{"headings_0": {"content": "1.1 Introduction", "page": 10, "level": 3}}, {"headings_1": {"content": "1.0 Introduction and Purpose", "page": 10, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Under Article 163 (4) of the Constitution, I am also required to submit to Parliament annually a Report of the Accounts audited by me for the year immediately preceding. I am therefore, issuing this report in accordance with the above provisions.", "metadata": {"headings": [{"headings_0": {"content": "1.1 Introduction", "page": 10, "level": 3}}, {"headings_1": {"content": "1.0 Introduction and Purpose", "page": 10, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.2 Purpose", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "1.1 Introduction", "page": 10, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The purpose of this report is to provide;", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "1.1 Introduction", "page": 10, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- A summary of audit results for audits done in the year\n- Report and Opinion of the Auditor General on the \n\uf0d8 Government of Uganda Consolidated Financial Statements for the year ended 30th June 2018 \n\uf0d8 Annual Consolidated Financial Statements of District Local Governments for the year ended 30th June 2018 \n\uf0d8 Annual Consolidated Financial Statements of Municipal Councils for the year ended 30th June 2018", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "1.1 Introduction", "page": 10, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1 \n", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "1.1 Introduction", "page": 10, "level": 3}}, [{"headings_0": {"content": "1.2 Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "1.1 Introduction", "page": 10, "level": 3}}]], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Performance highlights of the Auditor General on the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises\n- Summary of Audit Results of specific entities which include opinions from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local Governments.\n- Sectoral and cross cutting issues/findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local Governments.\n- Key findings, implications and recommendations from Value for Money and other Special Audit Reports.", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "1.1 Introduction", "page": 10, "level": 3}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "The report is arranged in seven parts, namely; \nPart 1: Introduction and Purpose of the Report \nPart 2: Opinion on the Consolidated Financial Statements of MDAs and LGs Part 3: Audit results on Government Ministries, Departments and Agencies Part 4: Audit results on Commissions and Statutory Corporations \nPart 5: Audit results on Local Government \nPart 6: Audit results on Value for Money Reports \nPart 7: Audit results on Special Reports", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 10, "level": 3}}, {"headings_1": {"content": "1.1 Introduction", "page": 10, "level": 3}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "metadata": {"headings": [{"headings_0": {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "page": 11, "level": 3}}, {"headings_1": {"content": "1.2 Purpose", "page": 10, "level": 3}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Contained in this report, is a total of 1919 audits, which I conducted and completed during the year. The audits include 1863 financial audits comprising of 168 MDAs, 134 Commissions, Statutory Authorities and State Enterprises, and 1561 Local Governments. I have included 10 Value for Money reports, 18 Specialised/Engineering and 3 IT audit reports. The Engineering Audit reports have been included in the individual entity reports. \nThe 25 forensic/special reports have been issued to the respective stakeholders who requested them. \nDetails of the general performance are provided in Table Below. \n2", "metadata": {"headings": [{"headings_0": {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "page": 11, "level": 3}}, {"headings_1": {"content": "1.2 Purpose", "page": 10, "level": 3}}, [{"headings_0": {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "page": 11, "level": 3}}, {"headings_1": {"content": "1.2 Purpose", "page": 10, "level": 3}}], [{"headings_0": {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "page": 11, "level": 3}}, {"headings_1": {"content": "1.2 Purpose", "page": 10, "level": 3}}], [{"headings_0": {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "page": 11, "level": 3}}, {"headings_1": {"content": "1.2 Purpose", "page": 10, "level": 3}}]], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 1: Status of Audit performance for audit year 2018", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of Audit performance for audit year 2018", "page": 12, "level": 3}}, {"headings_1": {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "page": 11, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["Local Governments", "2434", "1561", "440"], ["Ministries, Departments and Agencies", "218", "168", ""], ["Public Corporations and State Enterprises", "113", "134", ""], ["Special, IT and Forensics", "36", "28", "6"], ["VFM", "12", "10", ""], ["Engineering Audits", "6", "18", ""], ["**TOTAL**", "**2819**", "**1919**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of Audit performance for audit year 2018", "page": 12, "level": 3}}, {"headings_1": {"content": "1.3 Summary of Audit Results 1.3.1 General Performance", "page": 11, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["Audited entities", "Planned Audits", "Completed Audits", "Audit Progress"], "type": "table"}}, {"content": "1.3.2 Summary of Opinions", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Summary of Opinions", "page": 12, "level": 3}}, {"headings_1": {"content": "Table 1: Status of Audit performance for audit year 2018", "page": 12, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Of the 466 financial audits concluded, 428 (91.8%) entities had unqualified opinions, 37 entities had qualified opinions and 1 entity had an adverse opinion. \nThe table below provides the summary of the Opinions:", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Summary of Opinions", "page": 12, "level": 3}}, {"headings_1": {"content": "Table 1: Status of Audit performance for audit year 2018", "page": 12, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 2: Summary of Opinions", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Opinions", "page": 12, "level": 3}}, {"headings_1": {"content": "1.3.2 Summary of Opinions", "page": 12, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**S/N**", "**Entity Category**", "**Type of Opinion**", null, null, null, "**Total**"], [null, null, "**Unqualified**", "**Qualified**", "**Adverse**", "**Disclaimer**", null], ["**1**", "Ministries, Departments, Agencies and Projects", "154", "13", "1", "0", "**168**"], ["**2**", "Commissions, Statutory Authorities and State Enterprises", "125", "9", "0", "0", "**134**"], ["**3**", "Local Governments", "149", "15", "0", "0", "**164**"], ["", "**Total per category**", "**428**", "**37**", "**1**", "**0**", "**466**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Opinions", "page": 12, "level": 3}}, {"headings_1": {"content": "1.3.2 Summary of Opinions", "page": 12, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "*This excludes 355 secondary schools and 1042 Lower Local Government audit reports issued during the year.", "metadata": {"headings": [{"headings_0": {"content": "*This excludes 355 secondary schools and 1042 Lower Local Government audit reports issued during the year.", "page": 12, "level": 5}}, {"headings_1": {"content": "Table 2: Summary of Opinions", "page": 12, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The details of Opinions for each entity are given in the individual parts of the report relating to financial audits. \n3", "metadata": {"headings": [{"headings_0": {"content": "*This excludes 355 secondary schools and 1042 Lower Local Government audit reports issued during the year.", "page": 12, "level": 5}}, {"headings_1": {"content": "Table 2: Summary of Opinions", "page": 12, "level": 3}}, [{"headings_0": {"content": "*This excludes 355 secondary schools and 1042 Lower Local Government audit reports issued during the year.", "page": 12, "level": 5}}, {"headings_1": {"content": "Table 2: Summary of Opinions", "page": 12, "level": 3}}]], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.4 Highlights from Audits Performed", "metadata": {"headings": [{"headings_0": {"content": "1.4 Highlights from Audits Performed", "page": 13, "level": 3}}, {"headings_1": {"content": "*This excludes 355 secondary schools and 1042 Lower Local Government audit reports issued during the year.", "page": 12, "level": 5}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Below are brief highlights of my findings, the details of which are in Parts 2 to 6 of this report.", "metadata": {"headings": [{"headings_0": {"content": "1.4 Highlights from Audits Performed", "page": 13, "level": 3}}, {"headings_1": {"content": "*This excludes 355 secondary schools and 1042 Lower Local Government audit reports issued during the year.", "page": 12, "level": 5}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.4.1 Planning and Budgeting", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Planning and Budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4 Highlights from Audits Performed", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Planning and Budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4 Highlights from Audits Performed", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- There were gaps in Government planning and budgeting which affect the timeliness, accuracy and usefulness of plans by Government. The shortcomings include; sector delays to submit plans, lack of service delivery standards in all MDAs and LGs, delay in issuing of circular for NDP III by NPA, failure by NPA to undertake mid-term review assessment of the NPD II, failure by 40 entities to submit strategic plans, failure by 54% of MDAs in attaining satisfactory score on Certificate of Compliance (CoC). As a result most sector plans and annual budgets are not aligned with the NDP and assessing service delivery and level of implementation of the NDP is difficult without service delivery standards and regular reviews.\n- Out of UGX 28.2trillion government had set out to receive in form of domestic, development partner funding, Treasury Instruments and Appropriation in Aid (AIA) only UGX. 26.6trillion (94.3%) was received leading to a shortfall of UGX 1.6trillion\n- During the year, government budgeted to spend a total of UGX 30.8trillion, through MDAs, LGs, Referral Hospitals, Missions and embassies. Only UGX26.1trillion was released representing a performance of 85%. This affects implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Planning and Budgeting", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4 Highlights from Audits Performed", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.2 Pension and Gratuity", "metadata": {"headings": [{"headings_0": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.1 Planning and Budgeting", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.1 Planning and Budgeting", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- By close of the financial year, MDAs and LGs had not paid out UGX65.6bn in Pension and gratuity arrears despite the fact that these funds had been released. Funds were thus returned to the UCF. The implication is that either the pensioners are non-existent or MDAs/LGs are denying/delaying beneficiaries their benefits.", "metadata": {"headings": [{"headings_0": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.1 Planning and Budgeting", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.3 Management of Public Debt", "metadata": {"headings": [{"headings_0": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Debt has increased by 22% from UGX33.99trillion as at 30th June 2017 to UGX41.51trillion as at 30th June 2018.\n- Although Uganda\u2019s debt to GDP ratio of 41% is still below the IMF risky threshold of 50% and compares well with other East African countries, it is unfavourable when debt payment is compared to national revenue collected which is the highest in the region at 54%.\n- 50% of the loans sampled totalling UGX 3.98trillion will expire in 2020. If government is to service the loans as projected in the next financial years 4", "metadata": {"headings": [{"headings_0": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "(2018/2019 and 2019/2020), it would require more than 65% of the total revenue collections which is over and above the historical sustainability levels of 40%.", "metadata": {"headings": [{"headings_0": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Interest payments (domestic and external) during the year amounted to UGX 2.34trillion, which is 17% of total revenue collections, above the limit set in Public Debt management Framework 2013 of 15%. This has been on the rise for the last 4 years.\n- Although absorption of external debt has improved compared to last financial year, I noted some loans with absorption levels as low as 10% and below. An example is the USMID project with over UGX95bn (95%) still on the various accounts of Municipal Councils by close of year, despite various incomplete and abandoned works due to non-payment to Contractors. Another project, Mbarara-Nkenda and Tororo-Lira transmission line has delayed for almost 8 years resulting into cancellation of the loan by the funder with an undisbursed loan amount of USD 6.5m.\n- I noted that significant value loans have stringent conditions which could have adverse effects on Uganda\u2019s ability to sustain its debt. These conditions include; waiver of sovereign immunity by government over all its properties and itself from enforcement of any form of judgement, adoption of foreign laws in any proceedings to enforce agreements, requiring government to pay all legal fees and insurance premiums on behalf of the creditor.", "metadata": {"headings": [{"headings_0": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}, {"headings_1": {"content": "1.4.2 Pension and Gratuity", "page": 13, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.4 Youth Livelihood Program", "metadata": {"headings": [{"headings_0": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}, {"headings_1": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}, {"headings_1": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Whereas Ministry of Gender, Labour and Social Development had budgeted for a total amount of UGX. 231.2 bn for the F/Y 2013/2014 to F/Y 2017/2018, only UGX. 161.1bn (69.7%) was released to the program resulting in a shortfall of UGX.70.1bn (30.3%). \nAs a result only 15,979 (67%) of the proposed 23,850 projects were funded. This affected the number of youths who had been targeted by the program by benefiting only 195,644 out of 286,200 youths, (68%) by 30th June 2018.\n- From a total amount of UGX.38.8 bn that was disbursed to 5,505 YIGs in the financial years 2013/2014 and 2014/2015, on average, only 26.7% was recovered from the youth countrywide. There is high probability that the balance of almost UGX28.4bn may never be recovered as almost 64% of the sampled projects, consisting of 71% value of loans, were non-existent. Another 25% had reportedly embezzled or diverted the funds.", "metadata": {"headings": [{"headings_0": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}, {"headings_1": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "5", "metadata": {"headings": [{"headings_0": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}, {"headings_1": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- In the financial years 2015/16 to 2017/18, out of a total amount of UGX.83.3bn disbursed to 10,444 Youth Groups there was a noted improvement of recoveries ranging from 24% in 2015/16 to 60% in 2017/18 which is still below satisfactory performance.\n- Out of the total amount of the UGX.18.1bn recovered from the YIGs at the time of audit, UGX.16.1bn (90%) had been transferred to the Revolving Fund in BOU according to the guidelines. Besides, only UGX.8bn had been revolved to other Youth Groups. Delay in revolving funds to other eligible groups undermines the ultimate goal of the program.", "metadata": {"headings": [{"headings_0": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}, {"headings_1": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}, {"headings_1": {"content": "1.4.3 Management of Public Debt", "page": 13, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.4.5 Funding for Tax Incentives", "metadata": {"headings": [{"headings_0": {"content": "1.4.5 Funding for Tax Incentives", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Because of lack of a proper policy, tax incentives are given to Investors without an accompanying budget. Close of financial year debts for the incentives had grown by 83% to UGX153.6bn up from UGX83.8bn in the previous year.", "metadata": {"headings": [{"headings_0": {"content": "1.4.5 Funding for Tax Incentives", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.4 Youth Livelihood Program", "page": 14, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.4.6 Payroll and Pension management", "metadata": {"headings": [{"headings_0": {"content": "1.4.6 Payroll and Pension management", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.5 Funding for Tax Incentives", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.6 Payroll and Pension management", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.5 Funding for Tax Incentives", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Out of the total Government staff establishment of 469,216 positions, only 311,987 positions had been filled leaving a gap of 157,229 representing 34% of vacant posts across MDAs/LGs. This affects service delivery as a majority of these are critical jobs like Doctors, Clinical Officers, Professors, commissioners. Public Universities and Local government districts were most affected.", "metadata": {"headings": [{"headings_0": {"content": "1.4.6 Payroll and Pension management", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.5 Funding for Tax Incentives", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.7 Management of court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "1.4.7 Management of court awards and compensations", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.6 Payroll and Pension management", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.7 Management of court awards and compensations", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.6 Payroll and Pension management", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Although government has won many cases in court and has been awarded a total of UGX 20.6bn as at 30 th June 2018, this money has not been collected.\n- Government accumulated liabilities amounting to UGX 655bn in respect of unsettled court awards. As a result of non-payment of these liabilities, some cases had accumulated interest amounting to UGX.124bn for close to 10 years.\n- During the year under review, I noted that a sum of UGX15.8bn was garnished from three government Agency accounts resulting from Court judgements to creditors. This leads to the suspension of rights to withdraw funds from the affected accounts thus delaying government projects/activities.", "metadata": {"headings": [{"headings_0": {"content": "1.4.7 Management of court awards and compensations", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.6 Payroll and Pension management", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.8 Land management issues", "metadata": {"headings": [{"headings_0": {"content": "1.4.8 Land management issues", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.7 Management of court awards and compensations", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Significant pieces of land owned by government MDAs, SEs and LGs have either been encroached on, lack titles or are undeveloped. Further, over 2m hectares of forest \n6 \ncover have been encroached upon with Police, Prisons and NAGRIC land the most affected.", "metadata": {"headings": [{"headings_0": {"content": "1.4.8 Land management issues", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.7 Management of court awards and compensations", "page": 15, "level": 3}}, [{"headings_0": {"content": "1.4.8 Land management issues", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.7 Management of court awards and compensations", "page": 15, "level": 3}}], [{"headings_0": {"content": "1.4.8 Land management issues", "page": 15, "level": 3}}, {"headings_1": {"content": "1.4.7 Management of court awards and compensations", "page": 15, "level": 3}}]], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.4.9 Control and performance of State Enterprises and Corporations", "metadata": {"headings": [{"headings_0": {"content": "1.4.9 Control and performance of State Enterprises and Corporations", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.8 Land management issues", "page": 15, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.9 Control and performance of State Enterprises and Corporations", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.8 Land management issues", "page": 15, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Since 2012, government has made investments in various projects, through Uganda Development Corporation (UDC), amounting to UGX70.1bn. However projects with investments of UGX53.2bn are not operational. The only operational project of KIS with an investment of UGX 16.9bn and 45.7% shareholding by UDC has not declared any profits to UDC since 2012.\n- I also noted that some assets like Munyonyo Commonwealth Resort, Nile Hotel, Logistics and Tristar Apparels, in which government has ownership have not been taken over for management by UDC. Government could be losing a lot of revenue from these investments.\n- Out of twenty seven (27) State Enterprises, only 17 (58.6%) made profits during the year. Of the profit-making enterprises, only one entity (New Vision) declared dividends to government.", "metadata": {"headings": [{"headings_0": {"content": "1.4.9 Control and performance of State Enterprises and Corporations", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.8 Land management issues", "page": 15, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.10 Suspected Fraud", "metadata": {"headings": [{"headings_0": {"content": "1.4.10 Suspected Fraud", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.9 Control and performance of State Enterprises and Corporations", "page": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.10 Suspected Fraud", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.9 Control and performance of State Enterprises and Corporations", "page": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- I noted that UGX.2.3bn had been paid to 6 Apac district officials without any supporting documents. There were also no details on the IFMS (Tier II) payment file to indicate the purpose for the payments. Two staff have so far been interdicted and investigations continue.", "metadata": {"headings": [{"headings_0": {"content": "1.4.10 Suspected Fraud", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.9 Control and performance of State Enterprises and Corporations", "page": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.11 Inadequate financial Controls", "metadata": {"headings": [{"headings_0": {"content": "1.4.11 Inadequate financial Controls", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.10 Suspected Fraud", "page": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted that MDAs and Statutory Authorities continue overriding financial controls which has resulted in Mischarge of expenditure amounting to UGX. 369.8 bn, unaccounted for expenditure of UGX 21.7 bn, wasteful expenditure of UGX 66.9 bn and expenditure on undisclosed domestic arrears amounting to UGX 377.1 bn. \n7", "metadata": {"headings": [{"headings_0": {"content": "1.4.11 Inadequate financial Controls", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.10 Suspected Fraud", "page": 16, "level": 3}}, [{"headings_0": {"content": "1.4.11 Inadequate financial Controls", "page": 16, "level": 3}}, {"headings_1": {"content": "1.4.10 Suspected Fraud", "page": 16, "level": 3}}]], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "metadata": {"headings": [{"headings_0": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.11 Inadequate financial Controls", "page": 16, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Whereas government committed itself to implement SDGs Agenda 2030 over the next 15 years from 2016 to 2030, and had formulated the SDGs Coordination framework and launched the SDGs roadmap in 2018, some gaps were noted in the operationalisation of the SDGs framework which pose a challenge in creating a suitable environment for their implementation. The gaps noted included:", "metadata": {"headings": [{"headings_0": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.11 Inadequate financial Controls", "page": 16, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Failure by the National Planning Authority (NPA) to guide the review process of SDGs to identify applicable goals and targets, and how they were to be reflected in Uganda\u2019s development policies, strategies, and planning processes, which also affects the ability of the MoFPED to adequately budget and mobilise funds for the implementation of all SDGs.\n- Low awareness by the Public in regard to SDGs,\n- Technical Working Groups (TWGs) to steer the SDGs function were not fully constituted, and responsibilities to the various parties in the TWG had not been fully assigned.\n- UBOS was yet to establish comprehensive baseline data on all applicable targets that would be used to track progress for SDGs implementation.", "metadata": {"headings": [{"headings_0": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.11 Inadequate financial Controls", "page": 16, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "metadata": {"headings": [{"headings_0": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- The roadmap for cancellation of land titles in wetlands approved by Cabinet had not been funded by Ministry of Finance, Planning and Economic Development (MoFPED), and this hindered its implementation.\n- No evidence was obtained that shapefiles indicating wetland boundaries were being used by Ministry of Lands to prevent further issuance of titles in wetlands.\n- Whereas government\u2019s aim was to increase intact wetland coverage to 12% by 2020, only 0.3% of the required area had been restored in the 4 years under review, leaving a restoration shortfall of 99.7%. Moreover, degradation continues to outpace restoration, with about 28,261.43 hectares of wetland coverage lost each year, yet only 628.9 hectares were restored on average.\n- WMD had not gazetted the country\u2019s wetlands. It also failed to utilise all pillars and beacons purchased for demarcation, presenting a risk of potential wastage of the money spent on purchasing the unused pillars and beacons amounting to UGX 662.84m.", "metadata": {"headings": [{"headings_0": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "8 \n", "metadata": {"headings": [{"headings_0": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}, [{"headings_0": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}]], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- There was unclear delineation of roles, responsibilities and mandates between WMD, NEMA and other key players in regulation and management of wetlands; A review of the legislation to clarify the mandates and roles of the different players was on-going.\n- WMD had not updated the National Wetlands Inventory since 2000, and had not adequately disseminated knowledge on wetlands to stakeholders to guide decision making.", "metadata": {"headings": [{"headings_0": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}, {"headings_1": {"content": "1.4.12 Preparedness by the government of Uganda for the implementation of sustainable development goals (2030 agenda)", "page": 17, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.14 The regulation of universities by the National Council of Higher", "metadata": {"headings": [{"headings_0": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Education (NCHE)", "metadata": {"headings": [{"headings_0": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Whereas the National Council of Higher Education has undertaken specific interventions aimed at increasing the quality of higher education in universities, inadequate monitoring and conducting of institutional audits, tracer studies and non-establishment of minimum standards of courses of study have resulted in universities having unaccredited and outdated programmes, operating below the required quality assurance and capacity indicators, which has an effect on the quality of higher education.", "metadata": {"headings": [{"headings_0": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.13 Management of wetlands in Uganda by the wetlands management department, ministry of water and environment", "page": 17, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "metadata": {"headings": [{"headings_0": {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- There are delays in the processing of applications for registration. Three application strata were assessed, namely: processing of new applications, applications for replacements, and applications for change in particulars. The least delay was experienced for applicants for replacement National Identity cards while the most delay was for new applicants.", "metadata": {"headings": [{"headings_0": {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "9 \nPART 2: CONSOLIDATED FINANCIAL STATEMENTS 2.0 CONSOLIDATED FINANCIAL STATEMENTS \n2.1", "metadata": {"headings": [{"headings_0": {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}, [{"headings_0": {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}], [{"headings_0": {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "page": 18, "level": 3}}, {"headings_1": {"content": "1.4.14 The regulation of universities by the National Council of Higher", "page": 18, "level": 3}}]], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "page": 19, "level": 3}}, {"headings_1": {"content": "1.4.15 The Identification and registration of persons by the National Identification and Registration Authority", "page": 18, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF MDAS FOR THE YEAR ENDED 30TH JUNE 2018", "metadata": {"headings": [{"headings_0": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF MDAS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 19, "level": 3}}, {"headings_1": {"content": "OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "page": 19, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF MDAS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 19, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I have audited the accompanying consolidated financial statements of the Government of the Republic of Uganda for the year ended 30th June 2018. These financial statements comprise of the consolidated Statement of Financial Position, the consolidated Statement of Financial Performance, and consolidated cash flow statement together with other accompanying statements, notes, and accounting policies. \nIn my opinion, except for the possible effects of the matters described in the Basis for Qualified Opinion paragraph, the financial statements of the government of Uganda for the year ended 30th June 2018 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015, and the Financial Reporting Guide, 2008.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF MDAS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 19, "level": 3}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF MDAS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 19, "level": 3}}]], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Basis for Qualified Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "- Mischarge of Expenditure \u2013 UGX.369,809,626,532", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \nA review of the expenditures revealed that various entities charged wrong expenditure codes to the tune of UGX.369,809,626,532. This practice leads to financial misreporting. Besides, this practice undermines the budgeting process and the intentions of the appropriating authority as funds are not fully utilised for the intended purposes. \n", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}, [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}]], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Expenditure on undisclosed Domestic Arrears - UGX.377,104,623,387", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Included in the expenditure for the year is UGX.377,104,623,387 that relates to domestic arrears payments which had not been disclosed by several votes. The expenditure was irregularly reported as current year\u2019s expenditure, whereas it relates to previous financial years. This overstated the current year\u2019s expenditure. \n10 \n", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}, [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}]], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Unaccounted for Advances \u2013 UGX.21,650,656,528", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Expenditure by various entities amounting to UGX.21,650,656,528, was not accounted for by the time of the audit, contrary to the Public Finance and Accounting Regulations, 2016. In absence of proper accountability, I could not provide assurance as to whether the funds involved were utilised for the intended purposes. Such delays in accounting for funds encourage misuse.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statement\u2019s section of my report. I am independent of the Treasury 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 (IESBA) Code of Ethics for Professional Accountants (Parts A and B), 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 qualified opinion.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 19, "level": 3}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 20, "level": 3}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 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. \n", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 20, "level": 3}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 20, "level": 3}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}]], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Budget performance", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 20, "level": 3}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Section 45 (3) of the Public Finance Management Act, 2015 states that \u201cAn Accounting Officer shall enter into an annual budget performance contract with the PS/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 the years that planned and budgeted for activities of a number of Government entities are not implemented thereby affecting service delivery. \n11 \nDuring the overall office wide planning, I assessed risks of inadequate revenue collection, and failure to release budgeted funds that are likely to be the causes of failure to implement planned activities. The focus was put on variance analysis. Consequently, I developed specific audit procedures which included undertaking a variance analysis for revenue and releases and testing the completeness of the reported actual figures. Based on the procedures performed, the following were observed;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 20, "level": 3}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 20, "level": 3}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}], [{"headings_0": {"content": "Key Audit Matters", "page": 20, "level": 3}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 19, "level": 3}}]], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "a) Overall Revenue performance", "metadata": {"headings": [{"headings_0": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 20, "level": 3}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Government set out to collect a total of UGX.28.2 trillion in the year under review in terms of URA taxes (Domestic Revenue), Development Partner funding (Loans and Grants), Treasury instruments, and Non-Tax Revenue (NTR). However by the close of the year, Government had collected UGX.27.1 trillion equivalent to 96% of the planned revenue. This resulted into a revenue shortfall of UGX.1.095 trillion (4%). This performance was commendable; however, a lot still has to be done to improve the domestic revenue collection by setting higher targets given that over 40% of the revenue is from borrowing and foreign grants. \nManagement explained that government has developed a new Domestic Revenue Mobilization (DRM) strategy which is aimed at ensuring greater self-reliance in financing economic development through a broad based and sustainable taxation approach. \nI await the implementation of the DRM strategy by government.", "metadata": {"headings": [{"headings_0": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 20, "level": 3}}, [{"headings_0": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 20, "level": 3}}], [{"headings_0": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 20, "level": 3}}]], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b) Non-Tax revenue performance", "metadata": {"headings": [{"headings_0": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Government set out to collect a total of UGX.805,419,254,229 in the year under review in terms of Non-Tax Revenue (NTR). By the close of the year, the NTR performance exceeded expectation and stood at UGX.1,157,042,912,405 or 144%. Despite this performance, out of a total of 49 MDAs reviewed, 20 of them failed to collect 50% of their planned NTR. In addition, a number of entities did not include NTR in their budgets and Accounting Officers attributed this to a restriction in the budgeting tool. Accordingly, the high overall collection of NTR of 144% was attributed to collections that had not been budgeted for. This further limits an assessment of their performance since no figures were included in their budgets. \nManagement explained that the budgeting process for NTR will be further streamlined to eliminate the residual bottlenecks. \n12", "metadata": {"headings": [{"headings_0": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}, [{"headings_0": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}], [{"headings_0": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}, {"headings_1": {"content": "a) Overall Revenue performance", "page": 21, "level": 3}}]], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "c) Supplementary Expenditure", "metadata": {"headings": [{"headings_0": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}, {"headings_1": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Supplementary budgeting is a mechanism that allows for financing of events and occurrences during the financial year that were not foreseeable or predicted. This was envisaged under Article 156(2) of the Constitution of the Republic of Uganda 1995 (as amended). It is further operationalized by Section 25 of the PFMA 2015 as amended and Regulation 18(6) of the PFM Regulations 2016. Good practice requires that the supplementary expenditure should be unforeseeable, unabsorbable and unavoidable. \nIt was observed that as of 30th June 2018, a total of UGX.1.7 trillion had been approved as supplementary expenditure. It was however noted that of this amount, expenditure worth UGX.75,361,462,968 could have been either postponed to the subsequent year or absorbed in the current budget. It was also observed that the majority of the supplementary expenditure was for recurrent activities. Some of the incidences that necessitated supplementary expenditures could be attributed to weaknesses in the planning and budgeting processes. The practice may lead to distortions in the expenditure framework and buildup of debt. \nManagement explained that supplementary expenditure beyond 3% require prior approval by Parliament, hence it is within the jurisdiction of Parliament to reject or approve such supplementary expenditure cognizant of the conditions and purpose for required funds. Government is advised to subject all supplementary requests to rigorous tests to eliminate those that can be postponed or absorbed.", "metadata": {"headings": [{"headings_0": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}, {"headings_1": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}, [{"headings_0": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}, {"headings_1": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}], [{"headings_0": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}, {"headings_1": {"content": "b) Non-Tax revenue performance", "page": 21, "level": 3}}]], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "d) Releases of budgeted funds to MDALGs", "metadata": {"headings": [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Government set out to spend a total of UGX.25,597,780,834,222 through MDAs, referral Hospitals, embassies, Local governments and Missions. Analysis of warrants revealed that a total of UGX.21,988,888,156,257 was released representing 86% performance. The shortfall was attributed to shortfalls in revenue collections by Uganda Revenue Authority and undersubscription of domestic debt instruments. A further analysis revealed that out of the released funds, a total of UGX.21,988,865,753,673 was actually spent by the MDALGs representing a 99.9% performance. \nFailure to release the budgeted funds to the entities affected implementation of the planned activities and led to build up of arrears. Management explained that releases are in response to available cash resources. I advised government to continue enhancing its revenue mobilisation and collection mechanisms so as to be able to fully provide the amounts appropriated for all MDAs. \n13 \n", "metadata": {"headings": [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}, [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}]], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Public debt management", "metadata": {"headings": [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "According to the Public Debt Management Framework (2013), Public debt is composed of Public and Publicly Guaranteed debt (PPG). This includes external debt, which is defined as debt denominated in foreign currency, and domestic debt contracted either through direct or indirect borrowing. According to the Audited financial statements for Treasury Operations for the financial year ended 30 th June 2017, it was noted that the position of Government Public debt had again increased tremendously in the past three financial years. \nIt is therefore imperative that acquisition and disbursement of loans are done diligently and proper controls exist to keep the debt sustainability in constant check. During the overall office wide planning, I assessed risks related to public debt in relation to acquisition, disbursement and repayment of public debt.", "metadata": {"headings": [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}, [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}]], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Based on the above, I considered public debt as a key audit matter. The objective of the audit was to assess whether the acquisition, disbursement and subsequent repayment of all Public debt obtained by the government were in accordance with the laws, regulations, and policies of Government of Uganda, and the development partner\u2019s requirements in the loan agreements. Consequently, I developed specific audit procedures which included the review of the processes, procedures and documentation relating to the acquisition and disbursement of debt, analyzing the debt performance of the government including confirming whether debt principal and interest are duly paid, and analyzing information on the debt management system for accuracy, completeness and consistency and reviewing the debt sustainability indicators of government vis-\u00e0-vis best practice as well as making comparisons to countries in the region. Based on the procedures performed, I observed the following; a. According to the Public Debt Management Framework (PDMF), Public debt is composed of external debt (Debt denominated in foreign currency) and domestic debt (stock of shilling denominated liabilities). The definition, however, excludes domestic arrears, pension liabilities which are on the rise across government. The total disbursed debt has increased by 22% from UGX.33.99 trillion as at 30th June 2017 to UGX.41.44 trillion as at 30th June 2018. b. There are a number of stringent loan conditions in the loan agreements signed by the Government of Uganda and these have further increased the cost of borrowing and at times expose Uganda\u2019s sovereignty to risk. 14 c. There has been a huge increase in onlent loans to parastatals from UGX.431 billion in 2015/16 to UGX.4,634 billion in 2017/18 representing a 975% increment; however, this is happening in the face of failure by parastatals to repay loans earlier onlent. There is likelihood that the financing instruments being used are not appropriate for some parastatals. d. An assessment of Uganda\u2019s debt sustainability revealed that though Uganda compares well with other countries in the debt to GDP ratios, it fares poorly in interest to revenue and debt repayment to revenue ratios. This is largely due to the low tax to GDP ratios suffered by Uganda. As a result, Government is heavily relying on rolling over domestic debt. e. Government does not have a clear strategy that would protect the country against foreign exchange risk as a result of debt dominated in foreign currency. In the year under review, there was an exchange", "metadata": {"headings": [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}, [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}], [{"headings_0": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, {"headings_1": {"content": "c) Supplementary Expenditure", "page": 22, "level": 3}}]], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Without qualifying my opinion further, attention is drawn to the following additional matters which have also been disclosed in the financial statements;", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Contingent Liabilities \u2013 UGX.9.4 trillion", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \nAs disclosed in the statement of contingent liabilities, Government contingent liabilities have increased to UGX.9.4 trillion up from UGX.7.5 trillion reported in the previous year. The trend appears unsustainable in the event that a significant percentage crystallizes into liabilities. \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}], [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}]], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Classified Expenditure", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "As disclosed under note 8, a total of UGX.757 bn relates to classified expenditure. In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified \n15 \nExpenditure), this expenditure is to be audited separately and a separate audit report issued.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}], [{"headings_0": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, {"headings_1": {"content": "d) Releases of budgeted funds to MDALGs", "page": 22, "level": 3}}]], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "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": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Expenditure off the IFMS", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "The government of Uganda introduced the IFMS with a core objective of ensuring accurate, reliable and complete financial information for Government Ministries, Departments, Agencies and Local Authorities as well as an increase in the transparency of public spending. From a sample of 7 Ministries and Agencies which are on the IFMS, it was observed that 6 entities still send huge block figures outside the system after charging expenditure codes on the system; however, the ultimate expenditure cannot be restricted to what was charged. It was also noted that a number of entities post these funds to commercial bank accounts a practice that was stopped many years back. This practice exposes such funds to a risk of misuse. \nThe Accountant General explained that the identified expenditures are transfers made to regional offices where IFMS is not yet deployed. Progress is being achieved in rolling out IFMS to regional offices of entities. I advised the Accountant General to expedite the roll out so as to mitigate the exposure to risk of abuse. \n", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}]], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Weaknesses in the E\u2013Cash payment platform", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "GOU has implemented wide-ranging Public Financial Management (PFM) reforms geared towards ensuring efficient, effective, transparent and accountable use of public resources as a basis for improved service delivery. These reforms have provided the foundation for improved transparency and accountability in public financial management process, however, one of the challenges that still exists is the management of cash transactions in government entities. \nTo further strengthen the management of cash transactions, Government acquired an e- cash solution to enable MDALGs efficiently process cash payments directly to beneficiaries without going through employee personal accounts. The objective of adopting e-cash system was to mitigate the risk associated with cash advances to employee personal accounts. The system is used by MDAs to effect one-time payments to mobile money accounts of persons not employed by the MDA. \n16 \nA review of the system revealed major weaknesses in the controls which are likely to undermine the attainment of the stated objectives. It was noted that funds could be sent to bank accounts rather than mobile money, non-individual beneficiaries can be set up, multiple payments can be made to individual beneficiaries in the same seating and there was no cap on the amounts that can be sent. \nAs a result of the above weaknesses, I noted that payments were made to employee accounts instead of third parties, huge sums of money were transferred in single transactions to a beneficiary through the system and multiple payments were made to the same beneficiaries on the same day. \nIf the system weaknesses are not plugged, the intended objectives of the system may not be achieved as it appears to be creating a parallel payment platform to the IFMS. I have advised the Accountant General to consider strengthening the controls embedded on the system as it rolls it out to other MDAs. \n", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}]], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Leased data and Internet Services for IFMS from private entities", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Section 4 (a) of the NITA-U Act provides that NITA-U shall provide internet services to the government. In addition, regulation 10 of the NITA-U (E-government) regulations provides that all public bodies shall use the NBI and electronic government infrastructure as the primary vehicle for all government data, internet and voice services.", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "I noted that the Ministry of Finance entered into contracts and continues to lease data and internet related services for its IFMS sites from private entities and pays them directly. In the year under review, a total of UGX.2,381,843,130 was paid to various local companies for the data communication. Interaction with NITA(U) revealed that their service to IFMS in the year under review had a 99% uptime, their coverage is countrywide and the current Rural Communication Infrastructure Project funded by the World Bank was to provide last mile connectivity to all major installations in the country. I noted that NITA(U) provides connectivity using the budget already availed to it through appropriation. The continued solicitation of services from private data providers is wasteful as the funds could be used to expedite last mile connection to the national backbone where needed. \nManagement in their response stated that the National Backbone Infrastructure (NBI) that is provided by NITA (U) has been adopted as the main link in all the sites within Kampala. The adoption of the NBI at other sites is ongoing and the roll out exercise has a target completion date of 31st March 2019 for sites where NITA-U link is accessible such as IFMS \n17 \nsites. The second link, which is by a telecom company, will only be maintained for emergency purposes only at negotiated rates for IFMS regional centres. \nI await the conclusion of this management initiative. \n", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}, [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}]], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Conflict between Loan Agreement, Power Purchase Agreement and", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 24, "level": 3}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Generation and Sale License", "metadata": {"headings": [{"headings_0": {"content": "Generation and Sale License", "page": 27, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 25, "level": 3}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Article 3.1 and Appendix 1-A (11) of the loan agreements between GOU and the financing Bank for the construction of Isimba HPP and Karuma HPP requires UEGCL to enter into a power purchase agreement (PPA) with Uganda Electricity Transmission Company Ltd (UETCL) on a take or pay basis (also known as capacity payment). Part IV of the power purchase agreements signed between UEGCL and UETCL in relation to Karuma and Isimba respectively, and approved by EXIM Bank requires UETCL to make capacity payments to UEGCL. Under the capacity payment method, the purchaser is required to pay for the entire available capacity of the hydropower facility. \nThe government of Uganda guaranteed the above agreement between UETCL and UEGCL, implying that in case UETCL fails to pay, Government of Uganda would bridge the gap. \nContrary to this arrangement, it was noted that clause 6 and Annex D (2) of the generation and sale licenses issued by the Electricity Regulatory Authority (ERA) to UEGCL in relation to Karuma and Isimba authorises UEGCL to only charge UETCL an Energy charge. Under the energy charge method, the purchaser is only required to pay for energy consumed, as measured by a meter. The purchaser is not required to pay for the available energy that it does not consume. \nUEGCL charging UETCL an energy charge and not requiring capacity payment implies flouting of the power purchase agreement and would require Government of Uganda through the Ministry of Finance to bridge the gap. Indeed the Solicitor General\u2019s advice dated 14th September 2018, forwarded to ERA by UEGCL, recommended for the amendment of the generation license to harmonize with the PPA and credit loan agreement. This has not been undertaken up to date. I advised the PS/ST to ensure that the license is harmonized with the agreements as advised by the Solicitor General to avoid crystallization of the guarantee. \n18", "metadata": {"headings": [{"headings_0": {"content": "Generation and Sale License", "page": 27, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 25, "level": 3}}, [{"headings_0": {"content": "Generation and Sale License", "page": 27, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 25, "level": 3}}], [{"headings_0": {"content": "Generation and Sale License", "page": 27, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 25, "level": 3}}], [{"headings_0": {"content": "Generation and Sale License", "page": 27, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 25, "level": 3}}], [{"headings_0": {"content": "Generation and Sale License", "page": 27, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 25, "level": 3}}]], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 28, "level": 3}}, {"headings_1": {"content": "Generation and Sale License", "page": 27, "level": 3}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, statement from the Hon. Minister of Finance, Planning and Economic Development, statement from the Secretary to the Treasury, statement from the Accountant General, and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. \nMy 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 28, "level": 3}}, {"headings_1": {"content": "Generation and Sale License", "page": 27, "level": 3}}, [{"headings_0": {"content": "Other Information", "page": 28, "level": 3}}, {"headings_1": {"content": "Generation and Sale License", "page": 27, "level": 3}}], [{"headings_0": {"content": "Other Information", "page": 28, "level": 3}}, {"headings_1": {"content": "Generation and Sale License", "page": 27, "level": 3}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Responsibilities of Management for the Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 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 Officers are accountable to Parliament for the funds and resources of the Government of Uganda. \nThe Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Financial Reporting Guide, 2008, 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 Accountant General is responsible for assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the Financial Reporting Guide 2008 unless the Accountant General has a realistic alternative to the contrary. \nThe Accountant General is responsible for overseeing the Government\u2019s financial reporting process. \n19 \nAuditor\u2019s Responsibilities for the Audit of the Consolidated Financial", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}, [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Statements", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the consolidated financial statements of government as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional skepticism throughout the audit. I also; \n", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}]], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Identify and assess the risks of material misstatement of the consolidated 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": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 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 government\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- 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 government\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 government to fail to deliver its mandate.", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "20 \n", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}]], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- 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 a fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 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. \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.", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], [{"headings_0": {"content": "Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}, {"headings_1": {"content": "Statements", "page": 29, "level": 3}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "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 the GoU Consolidated Financial Statements that; \n", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}, {"headings_1": {"content": "Statements", "page": 29, "level": 3}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}, {"headings_1": {"content": "Statements", "page": 29, "level": 3}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Except for the matters raised in the compliance with legislation section below, and whose effect has been considered in forming my opinion on the GoU consolidated financial statements, the activities, financial transactions and information reflected in the consolidated 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": "Other Reporting Responsibilities", "page": 30, "level": 3}}, {"headings_1": {"content": "Statements", "page": 29, "level": 3}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 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": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In accordance with Section 13 of the NAA, 2008, I have a responsibility to report material findings on the compliance of Treasury management with specific matters in key legislations. I performed procedures to identify findings but not to gather evidence to express assurance. \n21 \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Government Commitments beyond Appropriation and off the IFMS", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Section 21(2) of the Public Finance Management Act 2015, states that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from a debt in a previous financial year, and it has the capacity to pay for the expenditure from the approved estimates as appropriated by Parliament for that year. \nA review of the consolidated financial statements revealed that for 27 entities, their total expenditures plus new commitments for the year exceeded the appropriation for the year by a total of UGX.363,791,707,071. This implies that the Accounting Officers committed votes beyond the appropriation which contravenes the requirements under the Act. I observed that the IFMS has controls to avoid commitments beyond appropriation, implying that the commitments were done outside the IFMS system. The continued circumvention of budget controls leads to further accumulation of domestic arrears. \nManagement acknowledged that in some cases, commitments outside of the IFMS were done in breach of existing guidelines on committing government. But in other cases, the breach is unavoidable where the commitments arise from outside the organisation such as court awards. Management noted that the MTEF funding has been enhanced effective 2018/19 to clear all verified arrears progressively up to 2021/22 as per the Domestic Arrears Strategy. New measures will also be undertaken for cases of errant Accounting Officers who commit Government beyond the budget without justifiable reasons. I await the outcome of management\u2019s commitment. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}]], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "AUDITOR GENERAL KAMPALA", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 31, "level": 3}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "27th December, 2018 \n22 \n2.2", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 31, "level": 3}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}, [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 31, "level": 3}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}], [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 31, "level": 3}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 30, "level": 3}}]], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE", "metadata": {"headings": [{"headings_0": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE", "page": 32, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 31, "level": 3}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2018", "metadata": {"headings": [{"headings_0": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 32, "level": 3}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE", "page": 32, "level": 3}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 32, "level": 3}}, {"headings_1": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 32, "level": 3}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I have audited the consolidated financial statements of Local Governments Districts which comprise the consolidated Statement of Financial Position as at 30th June 2018, and the consolidated Statement of Financial Performance, consolidated Statement of Changes in Equity and consolidated statement of Cash flows together with other accompanying statements for the year then ended ,and notes to the consolidated financial statements, including a summary of significant accounting policies. \nIn my opinion, the consolidated financial statements of Local Governments for the year ended 30th June 2018 are prepared, in all material respects in accordance with section 51 of the Public Finance Management Act, 2015 and the Local Government Financial and Accounting Manual, 2007.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 32, "level": 3}}, {"headings_1": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 32, "level": 3}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 32, "level": 3}}, {"headings_1": {"content": "CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 32, "level": 3}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 32, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 32, "level": 3}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAI), and the National Audit Act 2008. My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements section of my report. I am independent of the Local Governments Districts 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\u2019 Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to my audit of the consolidated 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. \n23", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 32, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 32, "level": 3}}, [{"headings_0": {"content": "Basis for Opinion", "page": 32, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 32, "level": 3}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the Consolidated Financial Statements of the current period. These matters were addressed in the context of my audit of the consolidated 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 as key audit matters to be communicated in my report; \n", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Performance of Youth Livelihood Programme.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "The Youth Livelihood Programme (YLP) is a Government Programme being implemented under the Ministry of Gender, Labour and Social Development (MoGLSD) through the Local Government Administrations. The programme, which started in the financial year 2013- 2014, was to respond to the existing challenge of unemployment among the Youth. The programme is implemented through the District and support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities. \nThe audit focused on an amount of UGX.32.9 bn disbursed to 105 Districts in the Financial Years; 2013/2014 and 2014/2015 whose recovery period of three years had expired by 30th June 2018. The audit procedures performed included ascertaining the following; \n", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}], [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Whether all funds budgeted for YLP during the period under review were actually released and used only for the program.\n- Whether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.\n- Whether all funds recovered during the period under review were transferred to the revolving fund account in Bank of Uganda and\n- Whether on a sample basis the funded projects exist and are operating.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "24 \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 33, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 32, "level": 3}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "a. Underfunding of the Programme.", "metadata": {"headings": [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 33, "level": 3}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A review of the approved budget for the YLP program revealed that whereas the Districts had budgeted for a total amount of UGX. 35.2bn for the financial years 2013/2014 and 2014/2015, only UGX. 32.9bn was released resulting in a shortfall of UGX. 2,381,248,643. As a result only 15,979 (67%) of the proposed 23,850 projects were funded. This affected the number of youths who had been targeted by the program by benefiting only 195,644 out of 286,200 youths, (68%) by 30th June 2018. This undermined the intended objective of responding to the challenge of unemployment amongst the Youths. \nThe Accounting Officers mainly attributed this to budget cuts by the Ministry of Gender, Labour and Social Development (MGLSD) which has the final say in this programme. \nI advised the Accounting Officers to continuously engage the MGLSD to ensure success of the programme.", "metadata": {"headings": [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 33, "level": 3}}, [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 33, "level": 3}}], [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 33, "level": 3}}]], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b. Low recovery of Youth Livelihood Funds", "metadata": {"headings": [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I observed that whereas the groups funded in 2013/2014 and 2014/2015 were expected to have repaid a total amount of UGX.33.6 bn (Interest inclusive) by close of the financial year 2017/2018, only UGX.8.3 bn (24.7%) was collected leaving a balance of UGX.27.4 bn (75.3%). \nPhysical inspection was carried out on two selected projects per district (2013/2014) to ascertain whether they were in existence and executed in accordance with the operational guidelines. Out of the 172 inspected projects, only 63 projects were in existence (36%) while 109 projects were nonexistent. \nFailure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund. \nAccording to the Accounting Officers, delayed repayment was mainly attributed to disintegration of groups and sharing of funds by members (45%), embezzlement of funds by group members (23%), failure of some projects especially agriculture \n25 \nprojects due to bad weather patterns (10%) and other reasons including lack of skills, Sensitization and insecurity (22%). \nI advised Accounting Officers to seek for a lasting solution with all stake holders in order to address the challenge of youth unemployment. \nc. Failure to transfer recovered funds to the recovery account in BOU. \nA review of the bank statements of YLP collection accounts revealed that out of the recovered amount of UGX.8.3 bn from 105 districts, UGX.6.9 bn had been transferred to the National Revolving Fund Collection Account by the end of the financial year 2017/18. However the balance of UGX.1.4bn had not been transferred. This undermines the effective implementation of the program. \nThe Accounting Officers attributed this to the slow recovery rates and failure to allocate some recoveries to individual groups. \nI advised the Accounting Officers \nachieve the project objectives. \nto follow the programme guidelines in order to \n", "metadata": {"headings": [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}, [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}]], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Implementation of the Uganda Road Funds \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 PS/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.", "metadata": {"headings": [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Regulation 18(3) of the Local Government Financial and Accounting regulations, 2007 requires budget estimates to be based on objectives to be achieved for the financial year and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council. \nIt has been observed over years that planned and budgeted for activities of a number of Local Governments are not implemented thereby affecting service delivery. \nDuring the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement the planned activities under Uganda road fund. The \n26 \nfocus was put on the planned major outputs under Uganda Road Fund which greatly impact on service delivery in the Local Governments Districts. \nConsequently, I developed specific audit procedures which included to ascertain whether;", "metadata": {"headings": [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}, [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}]], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- The budgeted URF releases for Local Governments for the year under review were actually received ;\n- The planned URF outputs were achieved;\n- The monitoring and supervision was carried out by reviewing reports to assess performance. \nBased on the procedures performed, the following observations were made;", "metadata": {"headings": [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "a) Budget performance \nA total of UGX.55.1bn was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and emergency activities on several District roads using Road gangs and the force Account mechanism. However, the Districts received UGX.55.3bn resulting into an excess of UGX. 0.16bn. The excess constituted 0.3% of the budgeted amount.", "metadata": {"headings": [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}, [{"headings_0": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 34, "level": 3}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b) Status of implementation", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 36, "level": 3}}, {"headings_1": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A review of planned outputs against actual performance revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 36, "level": 3}}, {"headings_1": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- A total of 26,883.28 kms at an estimated cost of UGX.13bn was planned to be undertaken under routine manual maintenance. Audit noted that 20,487.29 kms (76%) were actually undertaken at a cost of UGX.10.1bn (77%).\n- A total of 7,006.82 kms at an estimated cost of UGX.16.2bn was planned to be undertaken under routine mechanised maintenance. Audit observed that 6,698.9 kms (96%) were actually undertaken at a cost of UGX.15.8bn (97%).\n- A total of 1,619.1 kms at an estimated cost of UGX. 9.7bn was planned to be undertaken under periodic maintenance. However, audit noted that 1,828.8 kms (113%) were actually undertaken at a cost of UGX.10.3bn (106%).", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 36, "level": 3}}, {"headings_1": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 36, "level": 3}}, {"headings_1": {"content": "b. Low recovery of Youth Livelihood Funds", "page": 34, "level": 3}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "c) Field Inspections", "metadata": {"headings": [{"headings_0": {"content": "c) Field Inspections", "page": 37, "level": 3}}, {"headings_1": {"content": "b) Status of implementation", "page": 36, "level": 3}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Inspection carried out in 115 Districts revealed unsatisfactory and incomplete works in 31(27%) Districts as shown in the individual entity reports. The Accounting Officers attributed this to heavy rains and floods, failure to attract road gangs, budget cuts and high unit cost per kilometre. \nI advised the Accounting Officers to engage relevant authorities to revise the funding model that suits the different localities.", "metadata": {"headings": [{"headings_0": {"content": "c) Field Inspections", "page": 37, "level": 3}}, {"headings_1": {"content": "b) Status of implementation", "page": 36, "level": 3}}, [{"headings_0": {"content": "c) Field Inspections", "page": 37, "level": 3}}, {"headings_1": {"content": "b) Status of implementation", "page": 36, "level": 3}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters presented in the financial statements. \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Unpaid Pension and Gratuity Arrears \nDistricts had not paid pension and gratuity arrears totalling to UGX.20.7bn by the end of the financial year as disclosed in note 24 of the consolidated Financial Statements for the year ended 30th June 2018. The unpaid pension and gratuity negatively impacts on the well-being of the retired civil servants. The Accounting Officers attributed this to delayed access to the pension payroll.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised the Accounting Officers to follow-up the matter with the MoFPED and Ministry of Public Service to expedite the verification process and have the pension and gratuity arrears payments effected. \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Inadequate Controls Surrounding Management of Payables \nI observed that payables increased from UGX.43.7bn to UGX.104.1bn as disclosed in the consolidated statement of financial positions for District Local Governments. The accumulation of payables may lead to litigation and payment of fines and penalties. \nI advised the Accounting Officers to observe the commitment control system and to settle outstanding payables.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Arrears of Revenue \nDisclosed in the consolidated statement of Arrears of Revenue is UGX.10.8bn accumulated revenue arrears which have increased by 58% up from UGX.6.8bn reported in the previous", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "28 \nyear. Money owed to Councils represents an idle asset as it denies them the opportunity of using the money to provide services promptly. \nI advised the Accounting Officers to initiate measures to recover the outstanding amounts.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Contingent Liabilities \nDisclosed in the Consolidated Statement of Contingent Liabilities on page 32 of the Consolidated Financial Statements of the Local Governments is a contingent liability of UGX.2.4bn. These are as a result of \nlegal proceedings lodged against the Districts. This appears unsustainable in the event that a significant percentage crystallizes into liabilities. I advised the Accounting Officers to explore the causes of the accumulation of contingent liabilities with a view of curtailing further increment.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}]], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Funds not accounted for \nAn amount of UGX. 1.1bn included in the expenditure figures of the consolidated financial statement lacked supporting documents at the time of Audit. Consequently, I was unable to confirm that the funds were utilised for the intended purposes. \nI advised the Accounting Officers to ensure that the funds are properly accounted for or else effect recovery from the responsible officers.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 37, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 38, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 37, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matter other than those presented or disclosed in the financial statements:", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 38, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 37, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Local Revenue Performance \nRegulation 32 of the Local Governments Financial and Accounting Regulations, 2007 requires Councils to ensure collection of all budgeted revenue in an approved manner and the revenue banked intact in Council accounts. A review of revenue performance revealed that districts budgeted to collect UGX.18.6bn. However only UGX.11bn (59%) was released leading to an under collection of UGX.7.6bn (41%). Under collections negatively affect implementation of planned activities. \nThis was attributed mainly to challenges in revenue collections from tax parks, creation of new entities draught and natural calamities.", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 38, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 37, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \nI advised the Accounting Officers to enhance the sensitisation of tax payers on tax compliance and to develop other strategies to enhance revenue collections. \n29 \nDetails of other information, Accounting Officers and my responsibilities are included in", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 38, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 37, "level": 3}}, [{"headings_0": {"content": "Other Matter", "page": 38, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 37, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 38, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 37, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 38, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 37, "level": 3}}]], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Annexure 1.", "metadata": {"headings": [{"headings_0": {"content": "Annexure 1.", "page": 39, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 38, "level": 3}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 39, "level": 3}}, {"headings_1": {"content": "Annexure 1.", "page": 39, "level": 3}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "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 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. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 39, "level": 3}}, {"headings_1": {"content": "Annexure 1.", "page": 39, "level": 3}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 39, "level": 3}}, {"headings_1": {"content": "Annexure 1.", "page": 39, "level": 3}}]], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 39, "level": 3}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "KAMPALA", "metadata": {"headings": [{"headings_0": {"content": "KAMPALA", "page": 39, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "22nd December, 2018. \n30 \n2.3", "metadata": {"headings": [{"headings_0": {"content": "KAMPALA", "page": 39, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}, [{"headings_0": {"content": "KAMPALA", "page": 39, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], [{"headings_0": {"content": "KAMPALA", "page": 39, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}]], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE CONSOLIDATED", "metadata": {"headings": [{"headings_0": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE CONSOLIDATED", "page": 40, "level": 3}}, {"headings_1": {"content": "KAMPALA", "page": 39, "level": 3}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2018", "metadata": {"headings": [{"headings_0": {"content": "FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 40, "level": 3}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE CONSOLIDATED", "page": 40, "level": 3}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 40, "level": 3}}, {"headings_1": {"content": "FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 40, "level": 3}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I have audited the consolidated financial statements of Municipal Councils \nwhich comprise the consolidated Statement of Financial Position as at 30th June 2018, and the consolidated Statement of Financial Performance, consolidated Statement of Changes in Equity and consolidated statement of Cash flows together with other accompanying statements for the year then ended ,and notes to the consolidated financial statements, including a summary of significant accounting policies. \nIn my opinion, the consolidated financial statements of Municipal Councils for the year ended 30th June 2018 are prepared, in all material respects in accordance with section 51 of the Public Finance Management Act, 2015 and the Local Government Financial and Accounting Manual, 2007.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 40, "level": 3}}, {"headings_1": {"content": "FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 40, "level": 3}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 40, "level": 3}}, {"headings_1": {"content": "FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2018", "page": 40, "level": 3}}]], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 40, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 40, "level": 3}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAI), and the National Audit Act 2008. My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements section of my report. I am independent of the Municipal Councils 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\u2019 Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to my audit of the consolidated 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. \n31", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 40, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 40, "level": 3}}, [{"headings_0": {"content": "Basis for Opinion", "page": 40, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 40, "level": 3}}]], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the Consolidated Financial Statements of the current period. These matters were addressed in the context of my audit of the consolidated 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 as key audit matters to be communicated in my report;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Performance of Youth Livelihood Programme. \nThe Youth Livelihood Programme (YLP) is a Government Programme being implemented under the Ministry of Gender, Labour and Social Development (MoGLSD) through the Local Government Administrations. The programme, which started in the financial year 2013-2014, was to respond to the existing challenge of unemployment among the Youth. The programme is implemented through the District and support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "The audit focused on an amount of UGX.1,6Bn disbursed to 17 Municipal Councils in the Financial Years; 2013/2014 and 2014/2015 whose recovery period of three years had expired by 30th June 2018. The audit procedures performed included ascertaining the following; \n", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}]], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Whether all funds budgeted for YLP during the period under review were actually released and used only for the program.\n- Whether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.\n- Whether all funds recovered during the period under review were transferred to the revolving fund account in Bank of Uganda and\n- Whether on a sample basis the funded projects exist and are operating.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "32 \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 41, "level": 3}}, {"headings_1": {"content": "Basis for Opinion", "page": 40, "level": 3}}]], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "a. Underfunding of the Programme.", "metadata": {"headings": [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 41, "level": 3}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A review of the approved budget \nfor the YLP program revealed that whereas the Municipal Councils had budgeted for a total amount of UGX.1.7bn for the financial years 2013/2014 and 2014/2015 , only UGX.1.6bn was released resulting in a shortfall of UGX.17,971,000. \nThis undermined the intended objective of responding to the challenge of unemployment amongst the Youths. \nThe Accounting Officers mainly attributed this to budget cuts by the Ministry of Gender which has the final say in this programme. \nI advised the Accounting Officers to continuously engage the ministry of gender to ensure success of the programme.", "metadata": {"headings": [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 41, "level": 3}}, [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 41, "level": 3}}], [{"headings_0": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 41, "level": 3}}]], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b. Noncompliance with the repayment schedule", "metadata": {"headings": [{"headings_0": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "It was observed that whereas the groups funded in 2013/2014 and 2014/2015 were expected to have repaid a total amount of UGX.1.8bn (Interest inclusive) by close of the financial year 2017/2018, only UGX0.44bn (24.9%) was collected leaving a balance of UGX.1.3bn (75.1%). Physical inspection was carried out on two selected projects per Municipal Council to ascertain whether they were in existence and executed in accordance with the operational guidelines. Out of the 26 inspected projects, only 6 projects were in existence while 20 projects were non-existent. \nFailure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund. \nAccording to the Accounting Officers, delayed repayment was mainly attributed to disintegration of groups and sharing of funds by members (45%), embezzlement of funds by group members (23%), failure of some projects especially agriculture projects due to bad weather patterns (10%) and other reasons including lack of skills, Sensitization and insecurity (22%). \n33 \nI advised Accounting Officers to seek for a lasting solution with all stake holders in order to address the challenge of youth unemployment.", "metadata": {"headings": [{"headings_0": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}, [{"headings_0": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}], [{"headings_0": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}], [{"headings_0": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}], [{"headings_0": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, {"headings_1": {"content": "a. Underfunding of the Programme.", "page": 42, "level": 3}}]], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A review of the bank statements of YLP collection accounts revealed that out of the collected amount of UGX0.44bn only UGX0.4bn was transferred to the National Revolving Fund Collection Account by the end of the financial year 2017/18 leaving a balance of UGX0.079bn. This undermines the effective implementation of the program. \nThe Accounting Officers attributed this to the slow recovery rates and failure to allocate some recoveries to individual groups. \nI advised the Accounting Officers to follow the programme guidelines in order to achieve the project objectives. \n", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}]], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Implementation of the Uganda road Funds", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Section 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. \nRegulation 18(3) of the Local Government Financial and Accounting regulations 2007 requires budget estimates to be based on objectives to be achieved for the financial year and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council. \nIt has been observed over years that planned and budgeted for activities of a number of Municipal Councils are not implemented thereby affecting service delivery. \nDuring the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of \n34 \nfailure to implement the planned activities under Uganda road fund. The focus was put on the planned major outputs under Uganda Road Fund which greatly impact on service delivery in the Municipal Councils. \nConsequently, I developed specific audit procedures which included to ascertain whether;", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}]], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- The budgeted URF releases for Local Governments for the year under review were actually received ;", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- The planned URF outputs were achieved;\n- The monitoring and supervision was carried out by reviewing reports to assess performance. \nBased on the procedures performed,", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "a) Budget performance \nthe following observations were made; \nA total of UGX.24.4bn was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and emergency activities on several Municipal roads using Road gangs and the force Account mechanism. However, the Municipalities received UGX.24.5bn (resulting into an excess of UGX.112,625,251 . The excess constituted (0.5%) of the budgeted amount.", "metadata": {"headings": [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}, [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}], [{"headings_0": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}, {"headings_1": {"content": "b. Noncompliance with the repayment schedule", "page": 42, "level": 3}}]], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b) Status of implementation", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 44, "level": 3}}, {"headings_1": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A review of planned outputs against actual performance revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 44, "level": 3}}, {"headings_1": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- A total of 2,229 kms at an estimated cost of UGX.2.6bn was planned to be undertaken under routine manual maintenance. Audit revealed that 2,059 kms (92%) were actually undertaken at a cost of UGX.2.3bn (88%)\n- A total of 741 kms at an estimated cost of UGX.4.1bn was planned to be undertaken under routine mechanised maintenance. Audit revealed that 877 kms (118%) were actually undertaken at a cost of UGX.4.2bn (103%)\n- A total of 171 kms at an estimated cost of UGX. 11.6bn was planned to be undertaken under periodic maintenance. Audit revealed that 162 kms (97%) were actually undertaken at a cost of UGX.10.9bn (95%)", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 44, "level": 3}}, {"headings_1": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation", "page": 44, "level": 3}}, {"headings_1": {"content": "c. Failure to transfer recovered funds to the recovery account in BOU.", "page": 43, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "c) Field Inspections", "metadata": {"headings": [{"headings_0": {"content": "c) Field Inspections", "page": 45, "level": 3}}, {"headings_1": {"content": "b) Status of implementation", "page": 44, "level": 3}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Inspections carried out in 35 Municipalities revealed unsatisfactory and incomplete work in 8 Municipalities (23%) as shown in the individual entity reports. The Accounting Officers attributed this to heavy rains, delayed access to read equipment from districts, failure to attract road gangs and high unit costs per Kilometerage in some areas. \nI advised the Accounting Officers to engage relevant authorities to revise the funding model to suite the different terrains and situations.", "metadata": {"headings": [{"headings_0": {"content": "c) Field Inspections", "page": 45, "level": 3}}, {"headings_1": {"content": "b) Status of implementation", "page": 44, "level": 3}}, [{"headings_0": {"content": "c) Field Inspections", "page": 45, "level": 3}}, {"headings_1": {"content": "b) Status of implementation", "page": 44, "level": 3}}]], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matter presented \nin the financial statements \u2013statement of financial performance \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}]], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Unpaid Pension and Gratuity Arrears \nMunicipal Councils had not paid pension and gratuity arrears amounting to UGX.2.3bn by the end of the financial year as disclosed in note 24 of the consolidated financial statement of Municipal councils for the year ended 30th June 2018, in their respective Financial Statements. The unpaid pension and gratuity negatively impacts on the well-being of the retired civil servants. The Accounting Officers attributed this to delayed access to the pension payroll arising from delays in verifying pension and gratuity files by the Ministry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised the Accounting Officers to follow-up the matter with the MoFPED and Ministry of Public Service to have the pension and gratuity areas payments effected in a timely manner. \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}]], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Funds not accounted for \nAn amount of UGX. 263,269,202 included in the expenditure figures of the consolidated financial statement lacked supporting documents at the time of Audit. Consequently, I was unable to confirm that the funds were utilised for the intended purposes. I advised the Accounting Officers to ensure that the funds are properly accounted for or else effect recovery from the responsible officers.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "36 \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}]], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Inadequate Controls Surrounding Management of Payables \nIt was observed that payables increased from UGX.19.9bn, to UGx.28.5bn as disclosed in the consolidated statement of financial positions for District Local Government. The accumulation of payables can lead to litigation, and payment of fines and penalties.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised the Accounting Officers to observe the comment control system and to settle outstanding commitments promptly. \n", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}]], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Outstanding Arrears of Revenue \nDisclosed in the statement of consolidated Arrears of Revenue is UGX.8.3bn accumulated revenue arrears which have increased by 16% up from UGX.7.2bn reported in the previous year. Money owed to councils represents and asset that is idle as it denies them the opportunity of using the money to provide services promptly.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised the Accounting Officers to initiate measures to recover the outstanding amounts.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Contingent Liabilities \nDisclosed in the Consolidated Statement of Contingent Liabilities on page 61 of the Consolidated Financial Statements of the Local Governments is a contingent liability of UGX.1bn. These are as a result of legal proceedings lodged against the Municipal Councils. This appears unsustainable in the event that a significant percentage crystallizes into liabilities.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \nI advised the Accounting Officers to explore the causes of the accumulation of contingent liabilities with a view of curtailing further increment.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, {"headings_1": {"content": "c) Field Inspections", "page": 45, "level": 3}}]], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 46, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 45, "level": 3}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matter other than those presented or disclosed in the financial statements: \n37", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 46, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, [{"headings_0": {"content": "Other Matter", "page": 46, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 45, "level": 3}}]], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Local Revenue Performance \nRegulation 32 of the Local Governments Financial and Accounting Regulations, 2007 requires Councils to ensure collection of all budgeted revenue in an approved manner and the revenue banked intact in Council accounts. A review of revenue performance revealed municipal councils budgeted to collect UGX.20.1bn. However, only UGX.13.3bn (66%) was collected leading to a shortfall of UGX.6.8bn (34%). \nThe Accounting Officers attributed this to challenges in revenue collections from tax parks, creation of new entities, draught and natural calamities.", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 46, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 45, "level": 3}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \nI advised the Accounting Officers to sensitize of tax payers on tax compliance and to develop other strategies to enhance revenue collections. \nDetails of other information, Accounting officer and my responsibilities are included in", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 46, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 45, "level": 3}}, [{"headings_0": {"content": "Other Matter", "page": 46, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 45, "level": 3}}], [{"headings_0": {"content": "Other Matter", "page": 46, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 45, "level": 3}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Annexure 1.", "metadata": {"headings": [{"headings_0": {"content": "Annexure 1.", "page": 47, "level": 3}}, {"headings_1": {"content": "Other Matter", "page": 46, "level": 3}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 47, "level": 3}}, {"headings_1": {"content": "Annexure 1.", "page": 47, "level": 3}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "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 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. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 47, "level": 3}}, {"headings_1": {"content": "Annexure 1.", "page": 47, "level": 3}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 47, "level": 3}}, {"headings_1": {"content": "Annexure 1.", "page": 47, "level": 3}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 47, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 47, "level": 3}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "KAMPALA", "metadata": {"headings": [{"headings_0": {"content": "KAMPALA", "page": 47, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 47, "level": 3}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "22 nd December, 2018. \n38 \nPART 3: GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS) \n3.0", "metadata": {"headings": [{"headings_0": {"content": "KAMPALA", "page": 47, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 47, "level": 3}}, [{"headings_0": {"content": "KAMPALA", "page": 47, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 47, "level": 3}}], [{"headings_0": {"content": "KAMPALA", "page": 47, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 47, "level": 3}}], [{"headings_0": {"content": "KAMPALA", "page": 47, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 47, "level": 3}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS)", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS)", "page": 48, "level": 2}}, {"headings_1": {"content": "KAMPALA", "page": 47, "level": 3}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "3.1", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS)", "page": 48, "level": 2}}, {"headings_1": {"content": "KAMPALA", "page": 47, "level": 3}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "SUMMARY OF AUDIT RESULTS", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}, {"headings_1": {"content": "GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS)", "page": 48, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I carried out 166 Financial Audits and 5 Engineering Audits, 2 under USMID (18 municipalities for two financial Years), 2 in Mulago and Butabika Hospitals, and 1 in Entebbe Senior Secondary School. Accordingly, the detailed reports have been issued to the individual entities. \nRegarding the financial audits, 154 entities had unqualified opinions up from 149 entities last year. The qualified opinions on the other hand decreased by 3 to 13 and one adverse opinion.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}, {"headings_1": {"content": "GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS)", "page": 48, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**S/N**", "**FY**", "**Type of Opinion**", null, null, null, "**Total**"], [null, null, "**Unqualified**", "**Qualified**", "**Adverse**", "**Disclaimer**", null], ["**MDAs**", "**2016/17**", "149", "16", "0", "0", "**165**"], [null, "**2017/18**", "154", "13", "1", "0", "**168**"]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}, {"headings_1": {"content": "GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS)", "page": 48, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "3.2 \nCROSS \u2013 CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}, {"headings_1": {"content": "GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS)", "page": 48, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "metadata": {"headings": [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Over the years, planned and budgeted for activities are not adequately implemented thereby impacting on the achievement of the national objectives. I assessed the budgeting and implementation of key Ministries, Departments and Agencies to establish adequacy planning, budgeting, financial and annual physical performance by analysing government revenue and expenditure planning procedures, release of funds, testing consistency of planned outputs with the approved budget and verifying the accuracy and completeness of the reported actual outputs. Below are the key highlights of the findings, details are provided in my separate budget performance report and individual reports which have been issued separately. \n39 \n", "metadata": {"headings": [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}, [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}], [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}]], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- National planning and assessment of Government performance \nI observed some gaps in Government planning and budgeting which affect the timeliness and accuracy of plans by Government. The shortcomings include;\n- 1 out of 16 sectors delayed to submit sector plans.\n- Lack of service delivery standards in all MDAs and LGs.\n- Delay in issuing of circular for NDP III by NPA.\n- Failure by NPA to undertake mid-term review assessment of the NPD II.\n- Failure by 40 entities to submit strategic plans.\n- Failure by some MDAs in attaining satisfactory score on Certificate of Compliance (CoC) 88 entities (66%) scored less than 60%", "metadata": {"headings": [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "These gaps imply that the sector development plans may not be aligned with the NDP. Further, lack of service delivery standards implies that there is no bench mark for assessing service delivery and implementation of the NDP. In addition, the failure to undertake a mid-term review affects the planning of NDP III as the results of the midterm review are used to provide guidance to stakeholders in the development and timely implementation of NDP III. \nThere is need for NPA to follow up with the MDAs and LGs to ensure that the above challenges are addressed.", "metadata": {"headings": [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}, [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}]], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Implementation of planned /budgeted activities", "metadata": {"headings": [{"headings_0": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 48, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Unimplemented activities in MDAs", "metadata": {"headings": [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to control the regularity and proper use of the money appropriated to the vote. According to Section 45 (3) of the same Act, the Accounting Officer shall enter into an annual performance contract with the Secretary to Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan for the vote for the financial year. Work plans are based on outputs to be achieved for the financial year and during implementation effort are required to be made to achieve the agreed objectives/targets for the entity within the available resources. \n40 \nA review of the Ministerial policy statements, expenditures and performance reports revealed a number of entities implemented their activities in accordance to their plans. However, I noted that some entities did not implement activities as planned citing non- release of funds, late release of funds, delayed procurement processes. I also noted that there were diversions in a number of instances. \nThe most affected entities were Ministry of Works and Transport, Ministry of Health and Ministry of Education and Sports. \nDetails of implementation of planned activities are in my budget performance report issued separately. \nI advised Accounting Officers to follow approved plans and appropriations in implementation of activities and follow up with MoFPED for full funding of activities. \n", "metadata": {"headings": [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}]], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Non Payment of Pension Arrears \nI noted that many votes were not paying pension and gratuity to beneficiaries. For MDAs, by the close of the f/y an amount of UGX35bn, up from UGX 17.34bn last financial year, which had been released for payment of pension was not paid out. The biggest amount, of UGX11.6bn is by Ministry of East African Affairs. For Local Governments, an amount of UGX30.6bn down from UGX100.7bn had not been spent by close of the year.", "metadata": {"headings": [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "The Accounting Officers attributed this to non-existent pensioners, delayed verifications and late releases of funds. This negatively affects the delicate lives of senior citizens and has a direct impact on their human rights and needs to urgently be addressed. \n", "metadata": {"headings": [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}]], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Under absorption \nIt was observed that there has been an improvement in the disbursement and absorption of loans; by the close of 2017/2018 only 10 loans were performing below expectation with absorption levels below 10%.", "metadata": {"headings": [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Several projects had not utilised significant amounts of funds released to them. For example USMID project which had disbursed an amount of UGX100.6bn to the Municipal Councils. I noted that an amount of UGX95bn was still on the accounts of 14 Municipal \n41 \nCouncils (UGX95bn) unutilised despite various incomplete/abandoned civil works due to non-payment to Contractors. A significant number of projects had delays in implementation with the Energy and Education sectors being the most affected. \nUnspent funds imply delayed or non-implementation of planned activities for service delivery. The occurrence of these unspent balances was attributed by Accounting Officers to late release of funds from Ministry of Finance, Planning and Economic Development, inefficiencies in procurement units and incompetent contractors among others. \nI advised the Accounting Officers to liaise with MoFPED for timely release of funds and streamline procurement and contract management processes.", "metadata": {"headings": [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}, [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}], [{"headings_0": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, {"headings_1": {"content": "COMMITTEES 3.1.1 Budgeting and Budget Implementation", "page": 48, "level": 3}}]], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.1.2 Decentralization of Pension and Payroll Management", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In financial year 2014/15, Government partially decentralized Pension management with the Planning (budgeting) and ensuring that processing of files is undertaken by MDAs and LGs. MOPS pledged to eventually have the decentralization of pension to be fully undertaken by all MDAs and LGs. Whereas the Government has made substantial progress in reducing the ghost pensioners, I noted that there were still gaps in the processing of Government employee emoluments as indicated below. \n", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}]], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- I noted that 1674 staff from the June 2018 payroll deemed to have reached the mandatory retirement age were still on the active payroll and were paid a total of UGX.1.4bn during the month of June alone in form of salaries and allowances contrary to Public Standing Orders.\n- Payroll of June 2018 revealed that pensioners in various Votes were employed on contract terms but there was no evidence indicating that their job positions required special skills. Some of the positions in question include; drivers, plant operators, accountants, administrative assistants, askaris and special constables which positions can easily be filled from the existing job market. Irregular employment of pensioners results into excess expenditure by Government and denies the unemployed access to government jobs.\n- The system being used to manage the pension was unable to generate automatic notifications of the retirement due dates.", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "42 \n", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}, [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}]], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- There were delays in solving queried files as 931 files were queried and stored at the MOPS awaiting collection by the respective vote human resource officers for further action. I noted that it takes on average between 6 to 12 months for vote Human Resource Officers to pick up the queried files for correction.", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- I noted from review of the IPPS electronic files that some pensioners were assigned multiple gratuity payments both on the payrolls and interface files. In the event that Votes do not carry out a review to ascertain the accuracy of the interface files uploaded on the IFMS, the possibility of double payments cannot be ruled out. \nI note that Government is in the process of procuring a system that will solve these challenges. I await the outcome of this initiative for future pensions and call for immediate addressing of bottlenecks for the 931 pensioners.", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}, {"headings_1": {"content": "Unimplemented activities in MDAs", "page": 49, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "3.1.3 Non-Compliance with Tax laws", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Non-Compliance with Tax laws", "page": 52, "level": 3}}, {"headings_1": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "During the year under review, a sample of MDAs did not comply with Tax laws in respect to deductions and remittances to UGX. 27.4 bn. The failure to deduct and remit taxes directly impacts on collections by the Uganda Revenue Authority. I advised Accounting Officers to comply with the tax law.", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Non-Compliance with Tax laws", "page": 52, "level": 3}}, {"headings_1": {"content": "3.1.2 Decentralization of Pension and Payroll Management", "page": 51, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 3: Non-deduction and Non-remittance of taxes", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Non-deduction and Non-remittance of taxes", "page": 52, "level": 3}}, {"headings_1": {"content": "3.1.3 Non-Compliance with Tax laws", "page": 52, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Community Agricultural Infrastructure Improvement Programme \u2013 Project 3 (CAIIP \u2013 III)", "-", "18,287,066,139"], ["**2**", "Urban Markets and Marketing Development of Agricultural Products Project", "-", "6,184,417,820"], ["**3**", "District Commercial Services Support Project (DICOSS)", "1,062,000", "-"], ["**4**", "Soroti University", "-", "141,733,220"], ["**5**", "ADB V Support to Higher Education, Science &Tecchhnology-1273 (USD. 657,578.14)", "2,450,004,629", "-"], ["**6**", "Gulu University", "324,624,045", "-"], ["**7**", "Gulu Regional Referral Hospital", "-", "111,598,776"], ["**Total**", "**2,775,690,674**", "**24,724,815,955**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Non-deduction and Non-remittance of taxes", "page": 52, "level": 3}}, {"headings_1": {"content": "3.1.3 Non-Compliance with Tax laws", "page": 52, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Non deducted taxes", "Non remitted taxes"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Non-deduction and Non-remittance of taxes", "page": 52, "level": 3}}, {"headings_1": {"content": "3.1.3 Non-Compliance with Tax laws", "page": 52, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.1.4 Wasteful/ Nugatory Expenditure", "metadata": {"headings": [{"headings_0": {"content": "3.1.4 Wasteful/ Nugatory Expenditure", "page": 53, "level": 3}}, {"headings_1": {"content": "Table 3: Non-deduction and Non-remittance of taxes", "page": 52, "level": 3}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Good practice requires Accounting Officers to reduce cases of apparent waste, extravagant administration or failure to achieve value for money due to management\u2019s laxity in the conduct of operations. However, I noted wasteful expenditure to the tune of UGX 1.6 bn. These arose as a result of interest on late payments on VAT and breach of contracts. Table below refers. This affected the implementation of activities in the entities and on the overall service delivery. \nI advised Accounting Officers to adhere to the contract arrangements with a view of avoiding such expenses.", "metadata": {"headings": [{"headings_0": {"content": "3.1.4 Wasteful/ Nugatory Expenditure", "page": 53, "level": 3}}, {"headings_1": {"content": "Table 3: Non-deduction and Non-remittance of taxes", "page": 52, "level": 3}}, [{"headings_0": {"content": "3.1.4 Wasteful/ Nugatory Expenditure", "page": 53, "level": 3}}, {"headings_1": {"content": "Table 3: Non-deduction and Non-remittance of taxes", "page": 52, "level": 3}}]], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 4: Wasteful/Nugatory Expenditure", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Wasteful/Nugatory Expenditure", "page": 53, "level": 3}}, {"headings_1": {"content": "3.1.4 Wasteful/ Nugatory Expenditure", "page": 53, "level": 3}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Ministry of Water and Environment and Urban Development", "Interest charges", "803,111,726"], ["**2**", "Ministry of Education and Sports", "These include payment of interest on delayed payments, litigation costs for wrongful termination of contracts and refund of embezzled funds.", "798,940,237"], ["**Total**", "", "**1,602,051,963**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Wasteful/Nugatory Expenditure", "page": 53, "level": 3}}, {"headings_1": {"content": "3.1.4 Wasteful/ Nugatory Expenditure", "page": 53, "level": 3}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Particulars", "Amount"], "type": "table"}}, {"content": "3.1.5 Outstanding Receivables", "metadata": {"headings": [{"headings_0": {"content": "3.1.5 Outstanding Receivables", "page": 53, "level": 3}}, {"headings_1": {"content": "Table 4: Wasteful/Nugatory Expenditure", "page": 53, "level": 3}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "During the review, it was noted that receivables worth UGX. 60.8 bn were not collected by the various Ministries, Departments and Agencies and were therefore still outstanding as at 30th June 2018 as summarized in table below. This was a reduction from the total receivables of UGX. 74.8 bn as at 30th June 2017. There is a risk that the receivables may not be collected. \nI advised the Accounting Officers to ensure timely collection of receivables and devise measures to enforce recovery. \n44", "metadata": {"headings": [{"headings_0": {"content": "3.1.5 Outstanding Receivables", "page": 53, "level": 3}}, {"headings_1": {"content": "Table 4: Wasteful/Nugatory Expenditure", "page": 53, "level": 3}}, [{"headings_0": {"content": "3.1.5 Outstanding Receivables", "page": 53, "level": 3}}, {"headings_1": {"content": "Table 4: Wasteful/Nugatory Expenditure", "page": 53, "level": 3}}]], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 5: Outstanding Receivables", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Outstanding Receivables", "page": 54, "level": 3}}, {"headings_1": {"content": "3.1.5 Outstanding Receivables", "page": 53, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Ministry of Justice & Constitutional Affairs", "20,609,131,791"], ["**2**", "State House", "590,200,000"], ["**3**", "Petroleum Fund", "12,877,415,932"], ["**4**", "Water Supply And Sanitation Programme support (WSSP) I under JWESSP", "32,064,486"], ["**5**", "Kyambogo University", "4,684,030,407"], ["**6**", "Busitema University", "246,527,500"], ["**7**", "Ministry of Education and Sports", "21,609,448,397"], ["**8**", "Uganda Blood Transfusion Services", "74,600,000"], ["**9**", "Jinja Regional Referral Hospital", "109,663,453"], ["**Total**", "**60,833,081,966**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Outstanding Receivables", "page": 54, "level": 3}}, {"headings_1": {"content": "3.1.5 Outstanding Receivables", "page": 53, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity Summary", "Amount"], "type": "table"}}, {"content": "3.1.6 Staff Shortages", "metadata": {"headings": [{"headings_0": {"content": "3.1.6 Staff Shortages", "page": 54, "level": 3}}, {"headings_1": {"content": "Table 5: Outstanding Receivables", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted that out of the total Government staff establishment of 469,216 positions, only 311,987 positions had been filled leaving a gap of 157,229 representing 34% of vacant posts across MDAs/LGs. These vacant posts include key staffing posts such as Doctors, Clinical Officers, Professors, Theatre Staff, Human Resource Officers, Legal Officers and Commissioners among others.", "metadata": {"headings": [{"headings_0": {"content": "3.1.6 Staff Shortages", "page": 54, "level": 3}}, {"headings_1": {"content": "Table 5: Outstanding Receivables", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "The major staffing shortfalls were noted in Local Governments, Public Universities and Directorate of Public Prosecutions with staffing levels of only 30%, 40% and 41% respectively which are far below the recommended minimum staffing level of 65%. Police and Prisons are equally substantially affected. Inadequate staffing affects the timely implementation of entity activities and may adversely impact on the entities in the achievement of its strategic objectives. The matter requires urgent attention. \nI advised Accounting Officers to make concerted efforts in engaging with all stakeholders to ensure that vacant posts are filled to enable the entities adequately deliver on their mandate.", "metadata": {"headings": [{"headings_0": {"content": "3.1.6 Staff Shortages", "page": 54, "level": 3}}, {"headings_1": {"content": "Table 5: Outstanding Receivables", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "metadata": {"headings": [{"headings_0": {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "page": 54, "level": 3}}, {"headings_1": {"content": "3.1.6 Staff Shortages", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Land matters have again remained an issue featuring in my current year audit report. \nA number of instances have been noted where Government entities have continued to lose out on land to encroachers because the land is not fenced, surveyed and titled. \n45 \nThe entities that are greatly affected by this problem are Uganda Police (UPF), Prison Services and public universities. \nFurther, I noted that the Uganda Land Commission which is mandated to hold Government Land in trust does not have an updated register of all the land it holds in trust for Government. There is a need to address land issues in Government Institutions.", "metadata": {"headings": [{"headings_0": {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "page": 54, "level": 3}}, {"headings_1": {"content": "3.1.6 Staff Shortages", "page": 54, "level": 3}}, [{"headings_0": {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "page": 54, "level": 3}}, {"headings_1": {"content": "3.1.6 Staff Shortages", "page": 54, "level": 3}}], [{"headings_0": {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "page": 54, "level": 3}}, {"headings_1": {"content": "3.1.6 Staff Shortages", "page": 54, "level": 3}}]], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 6: Untitled/Land/Encroached land/Other Land Matter", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Untitled/Land/Encroached land/Other Land Matter", "page": 55, "level": 3}}, {"headings_1": {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "page": 54, "level": 3}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["1", "Directorate of Public Prosecutions", "The ODPP RSA Residence Kapchorwa building was constructed on land whose ownership was contested."], ["2", "Uganda Police Force", "Unsurveyed land, Untitled land, Encroachment on Natete land (total land with issues is approximately 570 acres. across the entire country)"], ["3", "Uganda Prisons Services", "Unaccounted for land at Luzira (106.692 acres), Untitled and Unsurveyed land, Land with encroachments, disputes and encumbrances at Arua, Namalu, Amita, Ngenge, Ragem, Kotido, Bukedea and Budaka--un surveyed and un titled land is equivalent to 89 pieces of varying sizes across the country"], ["4", "Ministry of Defence and Veterans Affairs", "Compensation of Land at Usuk, Ngariam Katakwi, JIE Block 4, Plot 21, Nakapirimor, Kotido District, Petero Bashaija (Estate of Maria Kakindu) Kabamba and Plot 20 Lugard Avenue, Entebbe (Total 7.675bn)"], ["5", "Ministry of Agriculture Animal Industry & Fisheries", "Untitled Land(VODP),Missing land title and loss of land to Government Departments (Bukalasa Agricultural college)"], ["6", "Ministry of Tourism, Wildlife and Antiquities", "6 pieces of land where museums are located did not have titles"], ["7", "Ministry of Water and Environment", "Various water schemes built (construction cost over UGX50bn) across the country have no land titles"], ["8", "Public Universities (KYU, Soroti, Busitema, Muni, Gulu)", "Illegal encroachment, underutilised and untitled land"], ["9", "Jinja Referral", "Lack of Titles"], ["10", "Ministry of Science and Technology", "Lack of Land Titles for PIBID Land (land at Sanga approximately 50 acres and land where the water source is located at Kyamugambira approximately 4 acres)."]], "metadata": {"headings": [{"headings_0": {"content": "Table 6: Untitled/Land/Encroached land/Other Land Matter", "page": 55, "level": 3}}, {"headings_1": {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "page": 54, "level": 3}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Land Matter"], "type": "table"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Untitled/Land/Encroached land/Other Land Matter", "page": 55, "level": 3}}, {"headings_1": {"content": "3.1.7 Untitled Land/ encroached land/ other land matters", "page": 54, "level": 3}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.1.8 Court cases won by Government", "metadata": {"headings": [{"headings_0": {"content": "3.1.8 Court cases won by Government", "page": 56, "level": 3}}, {"headings_1": {"content": "Table 6: Untitled/Land/Encroached land/Other Land Matter", "page": 55, "level": 3}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I observed that a sum of UGX. 20.6bn was reported as cumulative arrears of revenue as at 30th June 2018 arising from won cases. There was no evidence to show that Management had collected any of the arrears although the Ministry continues to make payments for cases lost. There is a risk of loss of Government revenue arising from failure to enforce collection of revenue due from cases won. \nThe Accounting Officer explained that the Ministry has engaged external parties to follow up collection of the outstanding arrears of revenue from cases won. \nI advised the Accounting Officer to expeditiously follow up the matter and have the outstanding revenue collected.", "metadata": {"headings": [{"headings_0": {"content": "3.1.8 Court cases won by Government", "page": 56, "level": 3}}, {"headings_1": {"content": "Table 6: Untitled/Land/Encroached land/Other Land Matter", "page": 55, "level": 3}}, [{"headings_0": {"content": "3.1.8 Court cases won by Government", "page": 56, "level": 3}}, {"headings_1": {"content": "Table 6: Untitled/Land/Encroached land/Other Land Matter", "page": 55, "level": 3}}]], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.1.9 Pending legal cases", "metadata": {"headings": [{"headings_0": {"content": "3.1.9 Pending legal cases", "page": 56, "level": 3}}, {"headings_1": {"content": "3.1.8 Court cases won by Government", "page": 56, "level": 3}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted that a number of entities had ongoing court cases whose outcomes were still uncertain. Notable among them were Ministry of Energy and Mineral Development and Makerere University as outlined in table below.", "metadata": {"headings": [{"headings_0": {"content": "3.1.9 Pending legal cases", "page": 56, "level": 3}}, {"headings_1": {"content": "3.1.8 Court cases won by Government", "page": 56, "level": 3}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 7: Pending Legal Cases", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}, {"headings_1": {"content": "3.1.9 Pending legal cases", "page": 56, "level": 3}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Ministry of Energy and Mineral Development", "389,800,000,000", "several legal cases arising from land compensation claims for the Isimba and Karuma projects"], ["**2**", "Soroti University", "1,025,265,000", ""], ["**3**", "Makerere University", "5,634,291,157", ""], ["**4**", "Makerere University Business School", "3,803,637,896", ""], ["", "**Total**", "**400,263,194,053**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}, {"headings_1": {"content": "3.1.9 Pending legal cases", "page": 56, "level": 3}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Estimated legal cost", "Remarks"], "type": "table"}}, {"content": "Their eventual determination and/or payment could negatively effect on the cash flows and ability of the concerned entities to continue as going concerns. \nI advised Management to always ensure due diligence in carrying out their work to safeguard against litigation and consequential unfavourable outcomes. \n47", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}, {"headings_1": {"content": "3.1.9 Pending legal cases", "page": 56, "level": 3}}, [{"headings_0": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}, {"headings_1": {"content": "3.1.9 Pending legal cases", "page": 56, "level": 3}}], [{"headings_0": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}, {"headings_1": {"content": "3.1.9 Pending legal cases", "page": 56, "level": 3}}]], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "metadata": {"headings": [{"headings_0": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}, {"headings_1": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The roles and objectives of the Tax Policy department under Ministry of Finance Planning and Economic Development (MoFPED) among others are to initiate, evolve and formulate policies to achieve economic policy goals and objectives including stimulating investments and also raise domestic revenues to finance the government budget. The department is also mandated to evaluate and advise on the impact of tax policy on taxpayers and the economy.", "metadata": {"headings": [{"headings_0": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}, {"headings_1": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "It was noted that the Ministry introduced a policy of paying taxes to URA on behalf of Companies in specific sectors such as the steel sector. In addition, the ministry also agreed to settle electricity bills for some firms in the textile industry. However, due to lack of a proper policy, it was observed that incentives are given without accompanying budget provisions and as such, this has always led to creation of domestic arrears under the Ministry. As such, by the close of the FY 2017/2018, domestic arrears attributable to these incentives had grown to UGX.153 bn up from UGX.83 bn in the previous year, this represented an 83% increase. \nThe Accounting Officer explained that the Tax and Energy incentive was not backed by relevant resources, which created domestic arrears. \nI advised Government to consider establishing a policy framework for not only guiding the funding mechanism for such incentives but to also limit them to available resources.", "metadata": {"headings": [{"headings_0": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}, {"headings_1": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}, [{"headings_0": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}, {"headings_1": {"content": "Table 7: Pending Legal Cases", "page": 56, "level": 3}}]], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b) Inadequate Project monitoring by Project Steering Committees", "metadata": {"headings": [{"headings_0": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, {"headings_1": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Project Steering Committees have a role to provide overall guidance on project activities and this is to be done on a regular basis. However, I noted 8 projects whose value amounted to USD.516,760,000 (UGX.1.912trillion) were experiencing difficulties in having these meetings undertaken. As a consequence, there were delays in approving and implementing work plans and manuals and policies approved. This has adverse effect on the timelines for implementation which could lead to extra costs in case of project extensions. \n48 \nThe Accounting Officers attributed this to difficulties in constituting these meetings as the membership consists of Permanent Secretaries that are usually busy on other assignments. \nThere is need for Government to review the compositions of these committees with a view to having alternative representatives at these meetings so that regular meetings can be undertaken.", "metadata": {"headings": [{"headings_0": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, {"headings_1": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}, [{"headings_0": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, {"headings_1": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}], [{"headings_0": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, {"headings_1": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}], [{"headings_0": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, {"headings_1": {"content": "3.3 Sectoral Key Findings 3.3.1 Accountability a) Funding for Tax Incentives", "page": 57, "level": 3}}]], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.3.2 Energy and mineral development sector", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Funds withdrawn from the Petroleum Fund", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Section 58 of the Public Finance Management Act (PFMA), 2015, requires withdrawals from the Uganda Petroleum Fund (UPF) to the Uganda Consolidated Fund (UCF) to be made under authority granted by an Appropriation Act. In addition, section 59(3) requires that Petroleum revenues be used for financing infrastructure and development projects.", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "I noted that management transferred UGX.125.3 billion on 2nd November 2017 from the UPF to the UCF, without explicit mention of the UPF, in the Appropriation Act, as a source of funding. Instead the withdrawal was premised on the MTEF fiscal framework for financial years 2015/16-2021/22 submitted to Parliament which includes the different sources of revenues financing the budget. \nIn the absence of guidance from the Appropriation Act, which would indicate the activities for which the funds have been budgeted, there is no assurance as to whether the funds were used to finance infrastructure and development projects of Government, as provided for under Section 59(3) of the PFMA. \nIn response, management explained that the Appropriation Act, as defined in article 156 of the Constitution, provides for only expenditures but does not reflect the various sources of funding for the budget, and that discussions are ongoing to review the presentation of the Appropriation Act to incorporate funding sources. \nI advised management to liaise with the relevant authorities to align the legal framework to sufficiently provide for a format of the Appropriation Act which shows the purpose, activities and amounts of the Petroleum Funds to be appropriated under the Consolidated \n49 \nFund, or to be transferred to the investment reserve account in accordance with the PFMA, 2015. \n", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}]], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Delay to establish the Petroleum Investment Framework", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Section 62 and 63 of the PFMA 2015, requires that monies withdrawn from the Petroleum Fund to the Petroleum Revenue Investment Reserve (PRIR) shall be done with the approval of Parliament and warrant of the Auditor General. In addition the money shall be invested in accordance with the Petroleum Revenue Investment Policy issued by the Minister of Finance, Planning an Economic Development, in consultation with Secretary to the Treasury. Section 64 (3) also requires that Bank of Uganda (BoU) manages the PRIR within the framework of a written agreement entered into between the Minister and the Governor of Bank of Uganda. Section 66 further provides for the appointment of a Petroleum Investment Advisory Committee to advise the minister on investments to be undertaken under the Petroleum Revenue Investment Reserve. \nHowever, three years after enactment of the law, the framework (PRIR, Policy, Committee, agreement) were not in place. It is commendable that BoU made call investments using the Petroleum Fund bank balance of USD.108,764,044, during the period under review and earned interest amounting to USD1,007,212.92. In the absence of an investment framework, I could not guarantee whether the investments provided value for money and maximum returns had been obtained without causing undue risks to the Fund. Though management stated that a Draft Investment Framework was in place, it had not been approved. \nI advised the Accounting Officer to expedite the approval process of the Petroleum Investment Framework and appointment of an Investment Advisory Committee, in line with the requirements of the PFMA, 2015 to guide the Investment of funds from the Petroleum Fund. In addition, BoU should provide documentation regarding the type of investments, interest rates agreed and duration. \n", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}]], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Court cases relating to compensation of sub-surface rocks", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I observed that there are a number of on-going court cases arising from legal suits by Project Affected Persons (PAPs) against the Ministry of Energy and Mineral Development. \n50 \nThe legal suits relate to compensations for sub-surface rocks amounting UGX. 389.8 billion as at 30th June 2018. An amount of UGX379.1 billion relates to compensation claims for land affected by the construction of Isimba HPP while UGX. 10.75 billion relates to the construction of Karuma HPP. \nThese court cases may result into the delays in the construction of the strategic dams thus resulting into increase of commitment fees and delay in achieving the intended objective of the project. \nI advised Government to expedite the settlement of these court cases.", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}]], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Delayed Completion of Projects due to Right of Way challenges", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I noted that a number of Projects under the Energy sector were not completed within the agreed contract periods. This was attributed to delays in compensation of Project Affected Persons, hence failure to access Right of Way (ROW). Many PAPs also refuse the valuations by Chief Government Valuer. The delay to complete the projects ranged from 4months to 8 years and resulted into contract cost escalations in some projects. For example the case of Mbarara-Nkenda transmission line which delayed for 8 years resulting into standby costs, additional supervising consultant\u2019s costs and interest charges totalling USD 9,936,215.1 and UGX.5.1bn and Hoima-Nkenda transmission line which delayed by two years and has resulted into standby costs of USD982,295. \nI advised Government to acquire land before commencement of such major projects.", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}, [{"headings_0": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, {"headings_1": {"content": "b) Inadequate Project monitoring by Project Steering Committees", "page": 57, "level": 3}}]], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.3.3 Education", "metadata": {"headings": [{"headings_0": {"content": "3.3.3 Education", "page": 60, "level": 3}}, {"headings_1": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "a) Under absorption of Projects funds under MOES \nAssessment of absorption of Loans and Grants from various development partners indicated low uptake of the funds given the remaining implementation period. \n51", "metadata": {"headings": [{"headings_0": {"content": "3.3.3 Education", "page": 60, "level": 3}}, {"headings_1": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}, [{"headings_0": {"content": "3.3.3 Education", "page": 60, "level": 3}}, {"headings_1": {"content": "3.3.2 Energy and mineral development sector", "page": 58, "level": 3}}]], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 8: Under absorption of project funds", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.3 Education", "page": 60, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["(HEST-AfDB)", "UA 67,000,000", "UA35,804,422.4", "53%", "5 Years", "30/06/2019"], ["USDP-PSFU (World Bank)", "USD.21,800,000", "USD.4,090,945", "19%", "3 years", "31/08/2020"], ["USDP-MOES (World Bank)", "USD.78,200,000", "USD.1, 516,701.86", "2%", "3 years", "31/08/2020"], ["UTSEP (GLOBAL PARTNERSHI P FUND)", "USD.100, 000,000", "USD.54, 469,714", "54%", "4 years", "30/06/2019"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.3 Education", "page": 60, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["Project", "Loan Amount", "Current Absorption", "%age", "Elapsed duration", "End Date"], "type": "table"}}, {"content": "The Accounting Officer attributed the delays to;", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.3 Education", "page": 60, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Low disbursement of funds due to delays in constituting the project coordination unit.\n- Insufficient funds as a result of disbursement conditions by the World Bank such as matching grants under component 4 of Uganda Skills Development project and difficulties in securing internationally recognises Twinning Institutions to Support Local Technical colleges.\n- Delayed signing of the Financing agreements by the Government of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.3 Education", "page": 60, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised projects management to streamline planning and procurement processes so as to reduce the inefficiencies which are affecting the project implementation. I also advised the Implementing Ministries to put in place proper follow up procedures to ensure timely signing of Financing Agreements.", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.3 Education", "page": 60, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b) Review of Operations Of Public Universities", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I undertook a review of management of operations of the 9 public universities for selected key areas. The audit focused on management of fees collection, management of University land, management of income generating assets, allocations to key budget areas, and staffing. The following were observed; \n52 \n", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}]], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Implementation of Fees Collection policies", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I noted that nine (9) public universities had not fully implemented the measures put in place to ensure collection of all fees due to the University. This led to accumulation of tuition arrears amounting to UGX 11.841bn as at 30th June 2018. The arrears were majorly identified in Makerere (UGX 3.5bn), Kyambogo (UGX 4.5bn) and Gulu (UGX 1.4bn). Further analysis indicated that tuition arrears in 6 Universities span over a period of one year with UGX 4.058bn outstanding for 2 years and UGX 0.363bn outstanding for 3 years and above. The under collection of tuition fees affects implementation of planned activities and achievement of intended objectives. \nI advised the Universities\u2019 management to ensure adequate adherence to guidelines set out in the fees management policies. \n", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}]], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Illegal Occupancy of University facilities", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Physical inspections of the University premises revealed that 5 out of the 9 public Universities had over 380 private businesses (mostly small scale) occupying University facilities and space without tenancy agreements or Memorandum of understanding. This implies that the tenants illegally occupied the premises since there were no official tenancy agreements with the businesses. Due to lack of tenancy agreements, the tenants were neither paying the Universities tenancy fees nor utility fees for electricity and water consumed thus occasioning a financial loss to the Universities. \nI advised management to develop policies on administering business operations at the universities. \n", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}]], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Under collection of Rental fees from Tenants", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Review of tenancy agreements and rental collections for 2 Universities revealed that the Universities were supposed to collect UGX 2.179bn from tenants as per their tenancy agreements but only collected UGX 1.162bn resulting into a shortfall of UGX 1.017bn during the financial year. This presented an average increase of 143% in shortfall from UGX 0.460bn experienced the previous financial year. The uncollected rental fees may become irrecoverable from the tenants leading to revenue loss. \n53 \nI advised management of the universities to put in place measures to ensure that all rental fees due to the universities are fully collected. \n", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}]], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Inadequate budget allocation for Library function", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I noted that despite a general increment of provisions for Library resources between FY2016/17 and 2017/18, the allocations to library by all public Universities were at an average of 1.1% of the approved budget estimates below the prescribed allocation of 10% contrary to the University and Other Tertiary Institutional standards regulations,", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "2005. Insufficient funding to the Library limits the universities ability to facilitate research and growth in the existing and newly developed areas of study.", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised management of the Universities to ensure that adequate funds are allocated for this function in line with the regulations. \nc) Status of stadia in the Country \nDespite the enormous success that Ugandan teams have shown in the recent past both on the local and international scene, especially in Athletics, Football, Netball, University Sport, Rugby; field inspections and review of the National Council Sports report on the status of stadia in the country revealed lack of; perimeter walls, water facilities, Lighting facilities, acceptable playing grounds, and functioning toilet facilities. Incidences of Land encroachment were also widely prevalent in stadia located in Municipal councils. \nThis has rendered most of the stadia unfavourable for hosting sporting activities which has limited talent growth in the country. This has also limited the ability of most sports federations and the National Council of Sport from achieving their core mandate of promoting sports development in the country. \nManagement explained that most of these stadia are owned by government and are managed as private enterprises under the control of Boards while others are managed by District Councils. I also observed that stadia do not receive any government financial support, and therefore cannot sustain their maintenance budgets. \n54 \nI advised Management to develop a feasible strategy for improvement of sports facilities in the country and ensure that necessary approvals are obtained from line Ministries, Local Authorities and Departments for stadia Infrastructural funding.", "metadata": {"headings": [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}, [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}], [{"headings_0": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, {"headings_1": {"content": "Table 8: Under absorption of project funds", "page": 61, "level": 3}}]], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.3.4 Justice Law and Order Sector", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Operationalization of regional Government analytical laboratories \nThe Directorate of Government Analytical Laboratories (DGAL) opened regional laboratories in Mbarara, Gulu, Mbale, and Moroto. To date, a total of UGX.2.2bn has been invested in these facilities. The investment was aimed at having exhibits analysed locally and to reduce the referral of exhibits to Kampala for analysis. Although these regional offices were opened, they were non-operational. They lacked adequate staff and necessary equipment and had instead been turned into collection centers for exhibits and samples for onward transmission to Kampala. Failure to optimally utilize such resources not only denies the public the services of the Government chemist but also directly affects the delivery of justice. \nFor example, there has been accumulation of case back logs. During the year, DGAL received a total of 2000 case applications for various types of analyses but only managed to dispose only 726 cases translating into only 36.3% of the total applications received. Overall, DGAL has accumulated significant case backlog over the years with 5559 cases unattended to. \nAccording to the Accounting Officer, a budget has been drawn to handle case backlog in FY 2019/20 amounting to UGX12.8bn.", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "There is need to prioritize the implementation of this case backlog strategy and engage Government to have the budget for this activity funded. \n", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}]], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Failure to produce suspects in court and overstay of prisoners on remand Section 25(1) of Police Act requires that a police officer on arresting a suspect without a warrant shall produce the suspect so arrested before a magistrate\u2019s court within 48 hours unless earlier released on bond. A review of the case register and case files in 5 sampled police stations revealed that a number of suspects spent more than the 48 hours in cells without either being charged or being granted police bond. In some cases suspects spent", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "55 \nup to 200 hours without being charged. Keeping suspects beyond the mandatory 48 hours not only contravenes the provisions of the Act but also results in unnecessary expenditure for the force in terms of costs to maintain these suspects.", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}]], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Relatedly, an analysis of the population of prisoners currently on remand revealed that the performance of Uganda Prison Services (UPS) in achieving the objective of addressing the problem of long stay on remand, high remand population and the observance of the right to fair and speedy trial was still unsatisfactory. A number of prisoners had stayed for long periods on remand and in some cases without being produced in court. It was noted that 2305 prisoners had stayed on remand for more than 3 years. Overstay on remand affects the delivery of justice to these suspects and is a contravention of the rights to a fair and speedy trial. \nManagement attributed the delays to inefficiencies in agencies within the sector that investigate, prosecute and try suspects which have a direct effect on the length of stay of these suspects. I advised UPF and UPS to liaise with responsible agencies to ensure that the suspects are arraigned in court within the mandatory period. \n", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}, [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}], [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}]], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Management Information Systems within the JLOS sector \nI observed that the JLOS entities procured Management Information Systems at a cost of UGX.14.7bn to enable these entities undertake their mandates as follows.", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, {"headings_1": {"content": "b) Review of Operations Of Public Universities", "page": 61, "level": 3}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Table 9: Details of Management Information systems within JLOS sector", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**Uganda Police Force**", "Crime Records Management Information System (CRMS)", "Ensure that case investigations are automated and to improve efficiency within the investigations department of the UPF.", "0.5"], [null, "Suspect Profile System (SPS)", "To provide profiles of suspects through capture and storage of bio data, photographs, and thumbprints among other features, to help in quick identification of suspects.", null], ["**DPP**", "Prosecution Case Management Information", "Improve case output through the use of computer-based systems, record and collect information pertaining to cases, rapidly transfer case details from law enforcement through the", "14"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["Entity", "System", "Purpose of the system", "Cost (bn)"], "type": "table"}}, {"content": "56", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "System (PROCAMIS)", "use of computer and communications systems and roll over the system in all DPP Offices country wide.", ""], ["**MOJCA**", "DCL Information Management System", "The system among other functions was procured to; \uf0b7 Track on going cases giving details like; the lawyer handling the case, documents used in the case, status of the case, file movement, tasks handled during the case, and amounts claimed against Government. \uf0b7 store case information in soft copy \uf0b7 Run reports as requested. \uf0b7 Easily provide amounts claimed against Government as well as cases pending payment with their outstanding amounts.", "0.05"], ["**Judiciary**", "", "Government is yet to procure a System", "0"], ["**Uganda Prison Service**", "Prisons staff Management System", "Government is yet to procure a Human Management System to improve on the efficiency in prisons information.", ".15"], ["", "**Total cost**", "", "**14.7**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["Entity", "System", "Purpose of the system", "Cost (bn)"], "type": "table"}}, {"content": "However, I noted that the implementation of the MIS has had challenges towards attainment of its objective. For example, the system procured by DPP four (4) years ago has only had 11 (9.2%) out of the planned 119 stations covered and operational. The Accounting Officer attributed this to a number of reasons such as;", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Inadequate trained personnel\n- Insufficient laptops and scanners\n- Lack of training manuals and software review documents.\n- Standalone systems which do not interface with other government systems. \nFailure to operationalise the systems negates the purpose for which they were procured and may result in total waste of resources invested.", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "There is need for Government to undertake a comprehensive assessment of the level of implementation and ensure that these systems are fully operationalised as envisaged. These systems should be integrated if the information has to be effectively shared. \n57 \n", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}]], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Outstanding court awards and compensations \nMOJCA had outstanding domestic arrears of UGX.664bn during the year ended 30th June, The bulk of the liabilities comprised of unsettled court awards and compensations amounting to UGX.655bn. A review of a sample of files revealed some cases that had not been paid nor considered for payment for close to 10 years after the award was made had accumulated interest totalling to UGX124bn. \nDelay to settle the obligations have resulted into Government accumulating interest on the principal amounts.", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "2018. The bulk of the liabilities comprised of unsettled court awards and compensations amounting to UGX.655bn. A review of a sample of files revealed some cases that had not been paid nor considered for payment for close to 10 years after the award was made had accumulated interest totalling to UGX124bn. \nDelay to settle the obligations have resulted into Government accumulating interest on the principal amounts.", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised the Government prioritises settlement of these arrears to minimise the accumulation of avoidable interest payments. \n58", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}, [{"headings_0": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}, {"headings_1": {"content": "3.3.4 Justice Law and Order Sector", "page": 64, "level": 3}}]], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.3.5 Tourism Sector", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Management of Museums and Monuments \nDuring the year under review, Government invested UGX 53,889,420 in establishing and managing 4 Museums in across the country. However, an inspection of these museums to establish how they are managed revealed that there was no Policy and Regulatory guidelines put in place to regulate access, management and accountability of old and new assets in the Museums and Monuments. What is guiding management and accountability of the historical monuments is a very old historic monuments Act that appears outdated. As a consequence, there are over 650 sites and monuments that have been documented but many of these are yet to be mapped and gazetted. \nThere were no funds provided in respect of research and promotional activities of the Museums implying that the expected value from undertaking research activities may not have been achieved. Government will not match the global standards as expected. \nI also noted that 6 pieces of land where museums are located did not have titles. The affected Museums include those located in Kampala, Soroti, Kabale and Moroto.", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "There is need for Government to fund research activities in line with the provisions of the International Museum Standards a view of benefiting from global dynamic research activities", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "Table 9: Details of Management Information systems within JLOS sector", "page": 65, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.3.6 Works Sector", "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Expiry of Standard Gauge Railway Board (SGR) \nIt was noted that all the Board members\u2019 terms expired in November 2017 and have not been renewed or replaced contrary to Section 4.4 of the SGR Project Governance Manual which requires members of the Board to hold office for a period of 2 years renewable at the discretion of the Minister of Works and Transport. For instance the Annual Board reports had not yet been prepared and submitted to the Minister. \nAbsence of a Board creates challenges in governance and execution of the Project\u2019s mandate. \nThe Accounting Officer explained that the issue of the expiry of the SGR board was brought to the attention of the Minister for further action.", "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "59 \nI advised management to expedite the process of re-appointment or appointment of new Board members as required by the manual. \n", "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}, [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}], [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}]], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Development of New Kampala Port at Bukasa \nThe Ministry of Works and Transport plans to contract a modern port at Bukasa on the shores of Lake Victoria as part of the development of the Central Corridor from Kampala across Lake Victoria to Mwanza, Musoma to Dar es Salaam on the Indian Ocean. The Central Corridor will provide an alternative route to the Northern corridor from Kampala to Mombasa hence promoting regional trade, increasing economic growth and integration, reducing heavy traffic on the Northern Corridor hence reducing road maintenance and cost of doing business. It was noted that the Master plan for the development of the new Kampala port at Bukasa was finalized. In addition the topographic survey was completed though the water lines are not yet complete. The training needs assessment report was prepared but no training was carried out. \nProcurement of consultancy services for construction of start-up infrastructure (Road and Fence) is in advanced stage.", "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "In spite of the above progress to date with the accompanying benefits for the country, it was noted that a budget provision for the compensation of 1,833 project affected persons (PAPs) estimated at UGX.87.5 billion had not been made in the financial year 2018/19. The implication is that the project may stall thereby impacting implementation of subsequent project phases. \n60", "metadata": {"headings": [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}, [{"headings_0": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, {"headings_1": {"content": "3.3.5 Tourism Sector", "page": 68, "level": 3}}]], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "metadata": {"headings": [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Project (MKCCAP) \nThe Government of the Republic of Uganda received a loan from the African Development Fund and the Nigerian Trust Fund towards the cost of the improvement of Health Services at Mulago Hospital and the City of Kampala Project. Specific objectives of the project included improvement of interrelationships of facilities and departments within and between the floors and blocks, improvement of the internal and external works, improve appropriateness of specification of finishes, overhaul and modernise the electro- mechanical works and enhancing the functionality of the hospital. I noted that whereas the civil works executed were generally in accordance with the agreed designs and specifications, there were some issues I noted that should be addressed to ensure delivery of the hospital infrastructure is as per the approved designs.", "metadata": {"headings": [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "There was omission of essential components of works during planning and design review as a result of resource constraints. Owing to this, the Consultant was requested to design a reduced scope of rehabilitation works that would fit in the budget. This resulted in some essential components of the works such as organ transplant unit, paediatric ICU, pathology unit, landscaping and incinerator being omitted in the design review on the understanding that funds permitting, to be done in future. During execution of works, it became clear that some of the omitted works needed to be carried out and on this basis, MOH sourced for additional funding which substantially increased the project cost.", "metadata": {"headings": [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "The project has experienced significant delays in execution. The original project period of 24 months had been exceeded by 16 months. Delays in execution of works were mainly attributed to delayed handover of sections of the site due to delayed relocation of patients to Kawempe and Kiruddu hospitals. The final section of the site was handed over in October 2016 (22 months after the project commencement) and yet clause 2.1 of the general conditions of contract of the signed contract states that the contractor will be given full access to site before commencement of works. Other reasons for delayed execution of works were; increased scope of works, late instructions and pending information from the consultant, delayed payment of VAT amounts, and delayed payment \n61 \nof IPC no.13 by 69 days. Delayed execution of works resulted into additional costs of USD 380,000 incurred in extension of the supervising consultant\u2019s contract. Furthermore, Kiruddu hospital septic tank overflows from time to time due to overwhelming number of patients transferred from Mulago hospital posing a health risk to the users and neighbouring areas.", "metadata": {"headings": [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}], [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}]], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "There is Lack of a maintenance plan for implemented Infrastructure. There are a lot of sophisticated installations, being done by international experts, yet the Contract did not allow for maintenance costs in case of any unforeseen future failures. It is evident that in case of future equipment failures, there will be either need for restoration by the same experts, or neglect which will mean non achievement of value for money on the implemented infrastructure. I advised the Accounting Officer to ensure that; a maintenance plan and budget is provided for maintaining the sophisticated installations at the Hospital Complex; and training of local personnel is undertaken since the installations were undertaken by international experts. \n3.4", "metadata": {"headings": [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}, [{"headings_0": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, {"headings_1": {"content": "3.3.6 Works Sector", "page": 68, "level": 3}}]], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 71, "level": 3}}, {"headings_1": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "This section includes all matters that were classified as matters of high significance during the audit. It summarises the findings in each individual audit report and includes all entities with modified and unmodified opinions. They comprise of findings in the basis for qualified opinion paragraphs, key audit matters, emphasis of matter, other matters and compliance matters raised. The details are in the individual reports issued separately to Parliament and Accounting Officers. Refer to Annexure II \n62 \nPART 4: COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES \n4.0", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 71, "level": 3}}, {"headings_1": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}, [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 71, "level": 3}}, {"headings_1": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}], [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 71, "level": 3}}, {"headings_1": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}], [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 71, "level": 3}}, {"headings_1": {"content": "3.3.7 Health Sector \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala", "page": 70, "level": 3}}]], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES", "metadata": {"headings": [{"headings_0": {"content": "COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES", "page": 72, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 71, "level": 3}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "4.1", "metadata": {"headings": [{"headings_0": {"content": "COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES", "page": 72, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 71, "level": 3}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "SUMMARY OF AUDIT RESULTS", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS", "page": 72, "level": 3}}, {"headings_1": {"content": "COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES", "page": 72, "level": 3}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I carried out 134 Financial Audits for Commissions Statutory Authorities and State Enterprises and 13 Engineering Audits under UNRA during the year under review. Accordingly, the detailed reports have been issued to the individual entities. By the time of this report, 6 financial audits were still ongoing while 4 planned financial audits were not undertaken. \n125 entities had unqualified opinions representing an increase of 6.8% from 117 unqualified opinions issued last year. The qualified opinions on the other hand decreased by 40% from 15 to 9 in the year under audit and the disclaimer of opinion also decreased by 100% from 2 to None. Chart below refers;", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS", "page": 72, "level": 3}}, {"headings_1": {"content": "COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES", "page": 72, "level": 3}}, [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS", "page": 72, "level": 3}}, {"headings_1": {"content": "COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES", "page": 72, "level": 3}}]], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Figure 1: Summary of Opinions", "metadata": {"headings": [{"headings_0": {"content": "Figure 1: Summary of Opinions", "page": 72, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS", "page": 72, "level": 3}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Chart showing opinions", "metadata": {"headings": [{"headings_0": {"content": "Chart showing opinions", "page": 72, "level": 2}}, {"headings_1": {"content": "Figure 1: Summary of Opinions", "page": 72, "level": 3}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "140 \n120 \n100 \n80 \n60 \n40 \n20 \n0 \nUnqualified Qualified Disclaimer Total \nFY2016/17 FY2017/18 \n63 \n4.2", "metadata": {"headings": [{"headings_0": {"content": "Chart showing opinions", "page": 72, "level": 2}}, {"headings_1": {"content": "Figure 1: Summary of Opinions", "page": 72, "level": 3}}, [{"headings_0": {"content": "Chart showing opinions", "page": 72, "level": 2}}, {"headings_1": {"content": "Figure 1: Summary of Opinions", "page": 72, "level": 3}}], [{"headings_0": {"content": "Chart showing opinions", "page": 72, "level": 2}}, {"headings_1": {"content": "Figure 1: Summary of Opinions", "page": 72, "level": 3}}], [{"headings_0": {"content": "Chart showing opinions", "page": 72, "level": 2}}, {"headings_1": {"content": "Figure 1: Summary of Opinions", "page": 72, "level": 3}}]], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2018", "metadata": {"headings": [{"headings_0": {"content": "FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2018", "page": 73, "level": 3}}, {"headings_1": {"content": "Chart showing opinions", "page": 72, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In line with the PFMA 2015, I reviewed the consolidated summary statement of Financial Performance of Public Corporations and State Enterprises for the year ended 30th June 2018 and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2018", "page": 73, "level": 3}}, {"headings_1": {"content": "Chart showing opinions", "page": 72, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.2.1 Completeness of Statement of Performance", "metadata": {"headings": [{"headings_0": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}, {"headings_1": {"content": "FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2018", "page": 73, "level": 3}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises and Companies where Government has controlling interest. \nHowever, a comparison of the consolidated statement of treasury operations and the consolidated summary of financial performance of the public corporations and state enterprises revealed that entities with shareholders' equity of UGX 15.7 Trillion as at 30th June 2018 where government has controlling interest1 were not consolidated. Below is a summary of financial performance of public corporations and state enterprise that were not consolidated.", "metadata": {"headings": [{"headings_0": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}, {"headings_1": {"content": "FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2018", "page": 73, "level": 3}}, [{"headings_0": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}, {"headings_1": {"content": "FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2018", "page": 73, "level": 3}}]], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 10: Un-Consolidated State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, {"headings_1": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "National Social Security Fund", "100%", "9,936,291,648,000"], ["**2**", "Uganda Railways Corporation", "100%", "3,426,533,654,000"], ["**3**", "Uganda Electricity Generation Company Limited", "100%", "829,652,214,000"], ["**4**", "Uganda Electricity Transmission Company Limited", "100%", "379,189,000,000"], ["**5**", "National Housing and Construction Company Limited", "51%", "311,942,288,000"], ["**6**", "Uganda Property Holdings Limited", "100%", "229,950,802,062"], ["**7**", "Uganda Electricity Distribution Company Limited", "100%", "205,977,780,000"], ["**8**", "Nile Hotel International Limited", "100%", "193,584,509,164"], ["**9**", "Uganda Air Cargo Corporation", "100%", "76,361,088,653"]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, {"headings_1": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Enterprise", "Government Shareholding", "Shareholders' Equity"], "type": "table"}}, {"content": "1 Ownership interest with enough voting shares, that is over 50% \n64", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, {"headings_1": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}, [{"headings_0": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, {"headings_1": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}]], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**10**", "Post Bank Uganda", "100%", "64,205,605,803"], ["**11**", "Uganda Wildlife Conservation Education Centre", "100%", "13,233,498,966"], ["**12**", "Uganda Printing and Publishing Corporation", "100%", "11,370,013,230"], ["**13**", "Uganda Seeds Limited", "100%", "6,678,058,279"], ["**14**", "NEC Farm Katonga Limited", "100%", "5,050,688,396"], ["**15**", "NEC Construction Works & Engineering Limited", "100%", "2,047,012,597"], ["**16**", "NEC Tractor Project", "100%", "1,910,356,736"], ["**17**", "NEC Tractor Hire Scheme Limited", "100%", "1,572,895,139"], ["**18**", "NEC Uzima Limited", "100%", "1,507,223,000"], ["**19**", "Uganda National Oil Company Limited", "100%", "0"], ["Shareholders' Total Equity", null, null, "**15,697,058,336,025**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, {"headings_1": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Enterprise", "Government Shareholding", "Shareholders' Equity"], "type": "table"}}, {"content": "This implies that the consolidated summary statement of financial performance of the public corporations and state enterprises is incomplete and thus does not reflect the accurate government ownership. \nThe Accountant General should maintain a comprehensive and up-to-date record for all the entities where government has controlling interest to reflect the true picture of government ownership, in line with the law.", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, {"headings_1": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}, [{"headings_0": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, {"headings_1": {"content": "4.2.1 Completeness of Statement of Performance", "page": 73, "level": 3}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.2.2 Alignment of Reporting periods", "metadata": {"headings": [{"headings_0": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}, {"headings_1": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Section 85(3) of the PFMA, 2015 requires State Enterprises or Public Corporations whose financial year end are not aligned with the Government of Uganda (GoU) financial reporting period of 30th June, to comply within three years after the commencement of this Act, which elapsed in the FY 2017/18. \nI noted that most enterprises had complied with the directive of aligning their financial year ends with the GoU financial reporting period of 30th June, except Post Bank Uganda Limited and Pride Micro Finance which still have 31st December as their reporting period ends. These however have cited the provisions of the Financial Institutions Act as the impediment to compliance. \nI advised the Accounting Officer to harmonise the PFMA 2015, with the Financial Institutions Act. \n65", "metadata": {"headings": [{"headings_0": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}, {"headings_1": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}, [{"headings_0": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}, {"headings_1": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}], [{"headings_0": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}, {"headings_1": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}], [{"headings_0": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}, {"headings_1": {"content": "Table 10: Un-Consolidated State Enterprises", "page": 73, "level": 3}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.2.3 Financial Performance of Enterprises", "metadata": {"headings": [{"headings_0": {"content": "4.2.3 Financial Performance of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Government of Uganda (GoU) owns shares in a number of State Enterprises. These enterprises, which are independently managed, are supposed to operate efficiently, make profits and pay dividends to Government. Their financial performance is therefore of interest to Government. I noted however that Nakivubo Memorial Stadium did not submit financial statements while results for Civil Aviation Authority relate to the year ended 30th June 2016. \nA computation and analyses of the profitability, liquidity and gearing parameters of these enterprises revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "4.2.3 Financial Performance of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}, [{"headings_0": {"content": "4.2.3 Financial Performance of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "4.2.2 Alignment of Reporting periods", "page": 74, "level": 3}}]], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "a) Profitability of Enterprises", "metadata": {"headings": [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "4.2.3 Financial Performance of Enterprises", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Fourteen (14) out of the 29 State Enterprises analysed made profits in the year under review, with Bank of Uganda (BoU), National Social Security Fund (NSSF) and National Water and Sewerage Corporation (NWSC) posting profits of UGX 424bn, 240bn and 51bn respectively as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "4.2.3 Financial Performance of Enterprises", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 11: Profitability of Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Bank of Uganda", "424,113,000,000", "(95,982,000,000)", "(542)"], ["**2**", "National Social Security Fund", "240,444,091,000", "11,003,211,000", "2,085"], ["**3**", "National Water and Sewerage Corporation", "51,188,903,000", "26,711,133,000", "92"], ["**4**", "Pride Micro Finance", "16,496,928,000", "15,046,452,000", "10"], ["**5**", "Post Bank Uganda Limited", "6,204,064,468", "5,061,961,867", "23"], ["**6**", "New Vision Printing and Publishing Company Limited (Dividend is proposed not declared)", "2,318,223,000", "14,685,000", "15,686"], ["**7**", "Nile Hotel International Limited", "1,521,712,661", "761,162,918", "100"], ["**8**", "Uganda Air Cargo Corporation", "1,511,953,445", "2,598,256,138", "(42)"], ["**9**", "NEC Construction Works & Engineering Limited", "795,920,408", "781,979,028", "2"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No.", "Enterprise", "Profit After Tax - 2017/18 (UGX)", "Profit After Tax - 2016/17 (UGX)", "%age Change"], "type": "table"}}, {"content": "66", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**10**", "NEC Tractor Hire Scheme Limited", "752,282,106", "439,878,942", "71"], ["**11**", "NEC Luwero Industries Limited", "230,073,329", "(854,360,481)", "(127)"], ["**12**", "Uganda Property Holding", "125,315,766", "553,504,151", "(77)"], ["**13**", "Uganda Post Limited", "100,495,000", "(4,449,441,000)", "(102)"], ["**14**", "Uganda Wildlife Conservation education Centre", "65,550,177", "89,060,223", "(26)"], ["**15**", "NEC Tractor Project", "(70,636,203)", "(31,875,591)", "122"], ["**16**", "Uganda Seeds Limited", "(182,934,495)", "48,162,092", "(480)"], ["**17**", "Mandela National Stadium", "(238,902,339)", "(669,415,803)", "(64)"], ["**18**", "NEC Farm Katonga Limited", "(359,026,879)", "38,464,862", "(1,033)"], ["**19**", "NEC Uzima Limited", "(385,744,000)", "57,668,000", "(769)"], ["**20**", "Uganda Printing and Publishing Corporation", "(1,403,798,564)", "(616,572,195)", "128"], ["**21**", "Kilembe Mines Limited", "(1,624,302,143)", "(440,930,080)", "268"], ["**22**", "National Housing and Construction Company Limited", "(2,050,991,000)", "12,863,781,000", "(116)"], ["**23**", "Uganda Electricity Distribution Company Limited", "(6,682,561,000)", "(6,730,922,000)", "(1)"], ["**24**", "Uganda National Oil Company Limited", "(9,584,449,000)", "(3,421,297,000)", "180"], ["**25**", "Uganda Electricity Generation Company", "(10,856,159,000)", "(13,483,005,000)", "(19)"], ["**26**", "Uganda Development Corporation (Group)", "(17,571,299,000)", "13,691,981", "(128,433)"], ["**27**", "Civil Aviation Authority (2016)", "(21,070,422,000)", "11,922,770,000", "(277)"], ["**28**", "Uganda Electricity Transmission Company Limited (prior year figure are for 6 months)", "(75,526,000,000)", "62,254,000,000", "(221)"], ["**29**", "Uganda Railways Corporation", "(93,036,050,000)", "(199,481,183,000)", "(53)"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No.", "Enterprise", "Profit After Tax - 2017/18 (UGX)", "Profit After Tax - 2016/17 (UGX)", "%age Change"], "type": "table"}}, {"content": "The worst performing State Enterprises were Uganda Railways Corporation (URC), Uganda Electricity Transmission Company Limited (UETCL) and Civil Aviation Authority with losses of UGX93bn, UGX75.5bn and UGX21bn respectively. \n67 \nIn comparison to the previous year, 12 enterprises posted improved (increased profits or reduced loss) performance, with New Vision Printing and Publishing Company Limited, NSSF, Kilembe mines registering over 200% percentage increase.", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}, [{"headings_0": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}], [{"headings_0": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 75, "level": 3}}]], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "b) Return on Assets", "metadata": {"headings": [{"headings_0": {"content": "b) Return on Assets", "page": 77, "level": 3}}, {"headings_1": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Return on Assets (ROA) is an indicator of how profitable an enterprise is relative to its Total Assets. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. NEC Tractor Hire Scheme Limited, NEC Construction Works & Engineering Limited and Pride Micro Finance recorded Return on Assets of 43%, 27% and 7% respectively. \nApart from the banking institutions, which may not be asset intensive, the majority of the enterprises are suboptimal and inefficient in utilising their assets. The worst performing Enterprises were Uganda National Oil Company Limited, NEC Uzima Limited and Uganda Development Corporation. Details are shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "b) Return on Assets", "page": 77, "level": 3}}, {"headings_1": {"content": "Table 11: Profitability of Enterprises", "page": 75, "level": 3}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 12: Returns on Assets", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Returns on Assets", "page": 77, "level": 3}}, {"headings_1": {"content": "b) Return on Assets", "page": 77, "level": 3}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "NEC Tractor Hire Scheme Limited", "43.3"], ["**2**", "NEC Construction Works & Engineering Limited", "26.8"], ["**3**", "Pride Micro Finance", "6.7"], ["**4**", "National Water and Sewerage Corporation", "3.2"], ["**5**", "National Social Security Fund", "2.7"], ["**6**", "New Vision Printing and Publishing Company Limited (Dividend is proposed not declared)", "2.7"], ["**7**", "Bank of Uganda", "2.7"], ["**8**", "Post Bank Uganda Limited", "1.8"], ["**9**", "Uganda Air Cargo Corporation", "1.7"], ["**10**", "NEC Luwero Industries Limited", "1.3"], ["**11**", "Nile Hotel International Limited", "0.8"], ["**12**", "Uganda Wildlife Conservation education Centre", "0.5"], ["**13**", "Uganda Electricity Distribution Company Limited", "0.4"], ["**14**", "Uganda Post Limited", "0.1"], ["**15**", "Uganda Property Holding", "0.1"], ["**16**", "Mandela National Stadium", "-0.1"], ["**17**", "Uganda Electricity Generation Company", "-0.2"], ["**18**", "National Housing and Construction Company Limited", "-0.5"], ["**19**", "Civil Aviation Authority (2016)", "-2.4"], ["**20**", "Uganda Railways Corporation", "-2.6"], ["**21**", "Uganda Seeds Limited", "-2.7"]], "metadata": {"headings": [{"headings_0": {"content": "Table 12: Returns on Assets", "page": 77, "level": 3}}, {"headings_1": {"content": "b) Return on Assets", "page": 77, "level": 3}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No.", "Entity", "Return on Assets"], "type": "table"}}, {"content": "68", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Returns on Assets", "page": 77, "level": 3}}, {"headings_1": {"content": "b) Return on Assets", "page": 77, "level": 3}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**22**", "Uganda Electricity Transmission Company Limited (prior year figure are for 6 months)", "-2.9"], ["**23**", "NEC Tractor Project", "-3.2"], ["**24**", "Kilembe Mines Limited", "-4.3"], ["**25**", "NEC Farm Katonga Limited", "-6.2"], ["**26**", "Uganda Printing and Publishing Corporation", "-9.8"], ["**27**", "NEC Uzima Limited", "-20.1"], ["**28**", "Uganda Development Corporation (Group)", "-24.9"], ["**29**", "Uganda National Oil Company Limited", "-178.5"]], "metadata": {"headings": [{"headings_0": {"content": "Table 12: Returns on Assets", "page": 77, "level": 3}}, {"headings_1": {"content": "b) Return on Assets", "page": 77, "level": 3}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No.", "Entity", "Return on Assets"], "type": "table"}}, {"content": "c) Proposed Dividends", "metadata": {"headings": [{"headings_0": {"content": "c) Proposed Dividends", "page": 78, "level": 3}}, {"headings_1": {"content": "Table 12: Returns on Assets", "page": 77, "level": 3}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Furthermore, I observed that, out of the 17 profit making enterprises, only New Vision Printing and Publishing Company Limited proposed a dividend pay-out amounting to UGX1,912,500,000. In the year under review, it demonstrated this commitment by paying out dividends totalling UGX.101,037,000. Government should ensure that profit making enterprises provide a return to the investment made by government", "metadata": {"headings": [{"headings_0": {"content": "c) Proposed Dividends", "page": 78, "level": 3}}, {"headings_1": {"content": "Table 12: Returns on Assets", "page": 77, "level": 3}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "d) Liquidity Assessment", "metadata": {"headings": [{"headings_0": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}, {"headings_1": {"content": "c) Proposed Dividends", "page": 78, "level": 3}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I analysed the ability of state enterprises\u2019 to meet their short-term financial obligations by comparing the current assets and current liabilities. The ratio of Current Assets to Current Liabilities exceeding 2:1 is desirable, although acceptable current ratios vary between industrial sectors. I noted that 17 entities were above the ideal threshold, implying that they are able to meet their liabilities as they fall due. 7 entities were below the threshold and may have a challenge of paying their liabilities. \nThe liquidity assessment of four state enterprises namely Bank of Uganda, Pride Micro Finance, Post Bank Uganda Limited and NSSF was not made because the financial institutions have mandatory liquidity thresholds. \nI further observed that 16 out of 24 entities had improved their liquidity ratios in comparison with the previous year. \n69", "metadata": {"headings": [{"headings_0": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}, {"headings_1": {"content": "c) Proposed Dividends", "page": 78, "level": 3}}, [{"headings_0": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}, {"headings_1": {"content": "c) Proposed Dividends", "page": 78, "level": 3}}], [{"headings_0": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}, {"headings_1": {"content": "c) Proposed Dividends", "page": 78, "level": 3}}], [{"headings_0": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}, {"headings_1": {"content": "c) Proposed Dividends", "page": 78, "level": 3}}]], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 13: Liquidity of Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "NEC Farm Katonga Limited", "305.9:1", "0.7:1", "43,809%"], ["**2**", "Uganda Seeds Limited", "135:1", "114:1", "18%"], ["**3**", "Uganda Development Corporation", "62.1:1", "50:1", "24%"], ["**4**", "NEC Tractor Project", "8.3:1", "7.5:1", "11%"], ["**5**", "Nile Hotel International Limited", "7.8:1", "8.6:1", "-9%"], ["**6**", "Uganda Electricity Generation Company Limited", "7.6:1", "7.2:1", "6%"], ["**7**", "Uganda Railways Corporation", "5.4:1", "2.9:1", "84%"], ["**8**", "NEC Luwero Industries Limited", "5.1:1", "19.8:1", "-74%"], ["**9**", "NEC Tractor Hire Scheme Limited", "5:1", "1.6:1", "216%"], ["**10**", "Uganda Electricity Distribution Company Limited", "4.5:1", "3.7:1", "22%"], ["**11**", "NEC Construction Works & Engineering Limited", "3.9:1", "1.6:1", "135%"], ["**12**", "New Vision Printing and Publishing Company Limited", "3.6:1", "3.1:1", "14%"], ["**13**", "Uganda Property Holdings Limited", "3.5:1", "1.8:1", "97%"], ["**14**", "National Housing and Construction Company Limited", "2.5:1", "2.8:1", "-11%"], ["**15**", "NEC Uzima Limited", "2:1", "2.4:1", "-16%"], ["**16**", "Kilembe Mines Limited", "2:1", "3.1:1", "-36%"], ["**17**", "Uganda National Oil Company Limited", "2:1", "1.6:1", "28%"], ["**18**", "Uganda Air Cargo Corporation", "1.8:1", "0.1:1", "1,643%"], ["**19**", "Uganda Electricity Transmission Company Limited", "1.5:1", "1.4:1", "7%"], ["**20**", "National Water and Sewerage Corporation", "1.3:1", "1.4:1", "-8%"], ["**21**", "Uganda Post Limited", "1.1:1", "1:1", "6%"], ["**22**", "Uganda Printing and Publishing Corporation", "0.6:1", "0.9:1", "-29%"], ["**23**", "Uganda Wildlife Conservation education Centre", "0.5:1", "0.7:1", "-27%"], ["**24**", "Mandela National Stadium", "0.4:1", "0.3:1", "58%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Liquidity 2017/18", "Liquidity 2016/17", "%age Change"], "type": "table"}}, {"content": "70 \nI advised the Accounting Officers to ensure Treasury/working capital management is strengthened by ensuring speedy collection of debts and reduction of liabilities not guaranteed by enough assets.", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}, [{"headings_0": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 78, "level": 3}}]], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "e) Long-term Debt", "metadata": {"headings": [{"headings_0": {"content": "e) Long-term Debt", "page": 80, "level": 3}}, {"headings_1": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Entities should be able to meet their long-term debt obligations. Gearing (debt) ratios measure the proportion of the enterprises\u2019 assets that are financed by debt. Although the risk levels vary from industry to industry, a debt ratio of more than 50% is considered undesirable. I noted that 4 State enterprises had debt ratios of more than 50% implying that their total assets were insufficient to cover their total debt. These were UEDCL, UEGCL, UETCL and NWSC. \nAnother 8 enterprises, namely Uganda Development Corporation, National Housing and Construction Company Limited, Kilembe Mines Limited, New Vision Printing and Publishing Company Limited, NEC Luwero Industries Limited, Uganda Post Limited, Uganda Air Cargo Corporation and Uganda Railways Corporation had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt. \nI noted that 14 Statutory Enterprises were not highly geared, probably because being Government entities, they depended solely on Government funding (owners\u2019 equity) and internally generated revenue as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "e) Long-term Debt", "page": 80, "level": 3}}, {"headings_1": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}, [{"headings_0": {"content": "e) Long-term Debt", "page": 80, "level": 3}}, {"headings_1": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}], [{"headings_0": {"content": "e) Long-term Debt", "page": 80, "level": 3}}, {"headings_1": {"content": "Table 13: Liquidity of Enterprises", "page": 79, "level": 3}}]], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 14: Enterprise Gearing", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["", "", "**2017/18**", "**2016/17**"], ["**1**", "Uganda Electricity Distribution Company Limited", "87", "86"], ["**2**", "Uganda Electricity Generation Company Limited", "85", "86"], ["**3**", "Uganda Electricity Transmission Company", "84", "74"], ["**4**", "National Water and Sewerage Corporation", "63", "59"], ["**5**", "Uganda Development Corporation", "28", "27"], ["**6**", "National Housing and Construction Company Limited", "19", "19"], ["**7**", "Kilembe Mines Limited", "14", "13"]], "metadata": {"headings": [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No.", "Entity", "Debt Ratio", "None"], "type": "table"}}, {"content": "71", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**8**", "New Vision Printing and Publishing Company Limited", "9", "10"], ["**9**", "NEC Luwero Industries Limited", "5", "6"], ["**10**", "Uganda Post Limited", "5", "5"], ["**11**", "Uganda Air Cargo Corporation", "3", "3"], ["**12**", "Uganda Railways Corporation", "1", "2"], ["**13**", "NEC Construction Works & Engineering Limited", "0", "0"], ["**18**", "Uganda Printing and Publishing Corporation", "0", "0"], ["**19**", "Nile Hotel International Limited", "0", "0"], ["**20**", "NEC Uzima Limited", "0", "0"], ["**21**", "Pride Micro Finance", "0", "0"], ["**22**", "Post Bank Uganda Limited", "0", "0"], ["**23**", "Uganda Wildlife Conservation education Centre", "0", "0"], ["**24**", "Uganda Seeds Limited", "0", "0"], ["**25**", "NSSF", "0", "0"], ["**26**", "Uganda Property Holdings Limited", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No.", "Entity", "Debt Ratio", "None"], "type": "table"}}, {"content": "On a positive note though, some entities have reduced their debt-to-asset ratio in the year under review compared to 2016/17. \nf) Interest cover \nFor some Companies that had taken on loans, I analysed their ability to service the loans through payment of interest, by using the interest cover. Interest cover looks at how many times a Company\u2019s operating profits exceed its interest payable. A cover of four (4) times and above is usually considered to be safe, depending on the nature of industry. The implication is that a company is most likely to meet its interest payments. \nGoing by the above, I noted that 6 State enterprises were better placed to meet their interest obligations, while 4 were not. The three worst performing State enterprises in this aspect were, Uganda Electricity Transmission Company Limited, National Housing and Construction Company Limited, and Uganda Post Limited which may have challenges meeting their interest obligations. Details are shown in the table below \n72", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}, [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}], [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}], [{"headings_0": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}, {"headings_1": {"content": "e) Long-term Debt", "page": 80, "level": 3}}]], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 15: Enterprises' ability to service loan obligations", "metadata": {"headings": [{"headings_0": {"content": "Table 15: Enterprises' ability to service loan obligations", "page": 82, "level": 3}}, {"headings_1": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "NEC Luwero Industries Limited", "231,972,069", "1,898,740", "122.2"], ["**2**", "National Water and Sewerage Corporation", "58,889,248,000", "891,744,000", "66.0"], ["**3**", "NEC Tractor Hire Scheme Limited", "765,650,619", "13,368,513", "57.3"], ["**4**", "NEC Construction Works & Engineering Limited", "810,468,628", "14,548,220", "55.7"], ["**5**", "NEC Tractor Project", "69,353,628", "1,282,575", "54.1"], ["**6**", "Bank of Uganda", "442,262,000,000", "18,149,000,000", "24.4"], ["**7**", "Uganda Property Holdings Limited", "672,423,379", "229,649,582", "2.9"], ["**8**", "Uganda Post Limited", "600,331,000", "626,531,000", "1.0"], ["**9**", "National Housing and Construction Company Limited", "(101,502,000)", "1,949,498,000", "-0.1"], ["**10**", "Uganda Electricity Transmission Company Limited", "(106,636,000,00 0)", "588,000,000", "-181.4"]], "metadata": {"headings": [{"headings_0": {"content": "Table 15: Enterprises' ability to service loan obligations", "page": 82, "level": 3}}, {"headings_1": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No.", "Entity", "Profit before Interest (Operating Profit) (UGX)", "Interest (Financing cost) (UGX)", "Number of Times"], "type": "table"}}, {"content": "Through its oversight role, government should caution the management of these enterprises to limit the amounts of debt to manageable levels guaranteed by improved profitability.", "metadata": {"headings": [{"headings_0": {"content": "Table 15: Enterprises' ability to service loan obligations", "page": 82, "level": 3}}, {"headings_1": {"content": "Table 14: Enterprise Gearing", "page": 80, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Overall Conclusion/Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Overall Conclusion/Recommendation", "page": 82, "level": 3}}, {"headings_1": {"content": "Table 15: Enterprises' ability to service loan obligations", "page": 82, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Whereas government policy to invest in critical sectors of the economy is commendable, it is important to ensure that enterprises are operating efficiently and profitable and able to service both short and long-term obligations to meet sector objectives. There is need for government to improve on supervision and monitoring of these entities. Introduction of performance based contracts with clear performance targets for management of these Entities will also enhance performance. In addition government could also explore avenues of procuring effective Public Private Partnerships to revamp the operations of some of these enterprises. \n73", "metadata": {"headings": [{"headings_0": {"content": "Overall Conclusion/Recommendation", "page": 82, "level": 3}}, {"headings_1": {"content": "Table 15: Enterprises' ability to service loan obligations", "page": 82, "level": 3}}, [{"headings_0": {"content": "Overall Conclusion/Recommendation", "page": 82, "level": 3}}, {"headings_1": {"content": "Table 15: Enterprises' ability to service loan obligations", "page": 82, "level": 3}}]], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES", "metadata": {"headings": [{"headings_0": {"content": "4.3 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES", "page": 83, "level": 3}}, {"headings_1": {"content": "Overall Conclusion/Recommendation", "page": 82, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted cross-cutting issues affecting performance of Commissions, State Enterprises and Authorities which I bring to the attention for consideration by the Oversight Committees. These include:", "metadata": {"headings": [{"headings_0": {"content": "4.3 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES", "page": 83, "level": 3}}, {"headings_1": {"content": "Overall Conclusion/Recommendation", "page": 82, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.1 Garnishee of Government Funds", "metadata": {"headings": [{"headings_0": {"content": "4.3.1 Garnishee of Government Funds", "page": 83, "level": 3}}, {"headings_1": {"content": "4.3 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES", "page": 83, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I observed that a sum of UGX.16.85bn was garnisheed from 3 Government agency accounts resulting from court judgments to Creditors during the year under review. These include KCCA, URSB and Administrator General. (KCCA project KIIDP II, USD3.942m & URSB UGX 1.539bn) \nThe Garnishee order has often led to the suspension of the rights to withdraw funds from the entity accounts thus delaying or affecting implementation of planned activities. Furthermore if funds are not safeguarded from Garnishee orders, there is a likelihood that the Government activities will stall or project activities will be suspended. \nGovernment in consultation with cabinet should develop strategies to safeguard funds from Garnishee orders.", "metadata": {"headings": [{"headings_0": {"content": "4.3.1 Garnishee of Government Funds", "page": 83, "level": 3}}, {"headings_1": {"content": "4.3 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES", "page": 83, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.2 Corporate Governance", "metadata": {"headings": [{"headings_0": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}, {"headings_1": {"content": "4.3.1 Garnishee of Government Funds", "page": 83, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Organizations established by Acts of Parliament, the Public Enterprises Reform and Divestiture Act (Cap 98) and The Companies Act, Cap 110 are required to have governing bodies and structures. A review of governance practices in a number of organizations revealed weaknesses in a number of Boards including expired boards, misunderstandings with management, lack of internal audit functions. Details as shown in the table below. I also noted that Uganda National Meteorological Authority and Uganda Seeds Company Limited had the same issues for over 2 years. \n74", "metadata": {"headings": [{"headings_0": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}, {"headings_1": {"content": "4.3.1 Garnishee of Government Funds", "page": 83, "level": 3}}, [{"headings_0": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}, {"headings_1": {"content": "4.3.1 Garnishee of Government Funds", "page": 83, "level": 3}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 16: Corporate governance weaknesses", "metadata": {"headings": [{"headings_0": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}, {"headings_1": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Uganda Revenue Authority - Corporate Services", "Absence of a Board Charter"], ["**2**", "Uganda Seeds Co Ltd.", "Absence of a Board of Directors since January, 2008"], ["**3**", "Uganda Free Zones Authority", "Lack of an Internal Audit function"], ["**4**", "National Agricultural Advisory Services-NAADS", "legal mandate of NAADS (Irregular restructuring)"], ["**5**", "Management Training and Advisory Centre (MTAC)", "Lack of a governing council"], ["**6**", "National Drug Authority", "Board not fully constituted"], ["**7**", "National Medical Stores", "Failure to provide for position of Deputy General Manager"], ["**8**", "National Information Technology Authority -Uganda", "Board not fully constituted"], ["**9**", "Uganda Communication Commission", "Conflicting sections of the Law in Regard to the Position of the Executive Director also being a Board Member"], ["**10**", "Uganda Institute of Communication and Information Technology", "Unclear governance structure and legal status of the Institute"], ["**11**", "Uganda Posts Limited", "Expired Contracts for Members of the UPL Board"], ["**12**", "Uganda Human Rights Commission", "Only 3 of the 7 members were appointed"], ["**13**", "National Identification and Registration Authority (NIRA)", "Lack of a fully constituted Board"], ["**14**", "National Planning Authority", "Board not fully constituted"], ["**15**", "National Council for Disability", "Failure to Hold Annual General Meeting"], ["**16**", "Uganda National Cultural Centre", "Expiry of Board Tenure"], ["**17**", "Uganda National Children\u2019s' Authority", "Lack of a governing board"], ["**18**", "Uganda Industrial Research Institute", "Absence of a Board of Directors"], ["**19**", "Uganda National Council for Science and Technology", "Absence of a fully constituted Governing Council, only 9 out of the 36 members are appointed"], ["**20**", "National Enterprise Corporation", "Absence of an Audit Committee"], ["**21**", "Uganda Veterans Assistance Board", "Failure to implement the mandate of Uganda Veterans Assistance Board"], ["**22**", "Uganda Wildlife Research and Training Institute", "Inappropriate composition of the Governing Council and absence of academic Board"]], "metadata": {"headings": [{"headings_0": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}, {"headings_1": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "GOVERNANCE ISSUE"], "type": "table"}}, {"content": "75", "metadata": {"headings": [{"headings_0": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}, {"headings_1": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**23**", "Nile Hotel International Limited", "Continuous stay of the Board after the expiry of the two terms and override of managements responsibility by the board"], ["**24**", "Uganda National Meteorological Authority", "Lack of a Board of Directors"], ["**25**", "Uganda Road Fund", "Board misunderstandings. In spite of several meetings, chairperson has not signed any minutes"], ["**25**", "Civil Aviation Authority", "Failure to assess likelihood of fraud and absence of related policies"], ["**26**", "Uganda Railways Corporation - SGR", "The terms of all Board members for the Standard Gauge Railway Board had expired in November 2017"]], "metadata": {"headings": [{"headings_0": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}, {"headings_1": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "GOVERNANCE ISSUE"], "type": "table"}}, {"content": "Noncompliance with corporate governance principles hinders oversight and may affect the implementation of the organisation policies and procedures. Key decisions like approval of procedures, manuals and budgets, staff recruitments and strategic plans are not made \nI advised Management to comply with corporate governance principles as this will enhance efficiency and effectiveness of the institutions in attaining their prescribed mandate.", "metadata": {"headings": [{"headings_0": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}, {"headings_1": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}, [{"headings_0": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}, {"headings_1": {"content": "4.3.2 Corporate Governance", "page": 83, "level": 3}}]], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.3 Pending Legal Cases", "metadata": {"headings": [{"headings_0": {"content": "4.3.3 Pending Legal Cases", "page": 85, "level": 3}}, {"headings_1": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted that a number of entities had ongoing court cases with estimated legal costs amounting to UGX.531.4bn whose outcomes were still uncertain. Notable among them were, Uganda National Roads Authority (UNRA) Kampala Capital City Authority and NSSF whose contingent liability has been outstanding for over 2 years. \n76", "metadata": {"headings": [{"headings_0": {"content": "4.3.3 Pending Legal Cases", "page": 85, "level": 3}}, {"headings_1": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}, [{"headings_0": {"content": "4.3.3 Pending Legal Cases", "page": 85, "level": 3}}, {"headings_1": {"content": "Table 16: Corporate governance weaknesses", "page": 84, "level": 3}}]], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 17: Pending Legal Cases", "metadata": {"headings": [{"headings_0": {"content": "Table 17: Pending Legal Cases", "page": 86, "level": 3}}, {"headings_1": {"content": "4.3.3 Pending Legal Cases", "page": 85, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "National Agricultural Advisory Services- NAADS", "15", "18,000,000,000", "Estimated costs for outstanding court cases"], ["**2**", "Kampala Sanitation Program (KSP) - National Water", "1", "1,395,856,789", "Impending Legal Suits on Disputed Compensation Offers/claims"], ["**3**", "Kampala Capital City Authority", "N/A", "39,818,479,736", "For existing and potential legal claims"], ["**4**", "National Social Security Fund (NSSF)", "1", "42,200,000,000", "Tax dispute with URA"], ["**5**", "Uganda National Roads Authority", "N/a", "430,013,722,276", "Contingent Liabilities"], ["", "**Total**", "", "**531,428,058,801**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 17: Pending Legal Cases", "page": 86, "level": 3}}, {"headings_1": {"content": "4.3.3 Pending Legal Cases", "page": 85, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/n", "Entity", "No. of cases outstanding", "Estimated legal cost-UGX", "Remark"], "type": "table"}}, {"content": "Their eventual determination and/or payment could negatively affect the cash flows and ability of the concerned entities to continue as going concerns. \nI advised Management to always ensure due diligence in carrying out their work to safeguard against litigation and consequential unfavourable outcomes.", "metadata": {"headings": [{"headings_0": {"content": "Table 17: Pending Legal Cases", "page": 86, "level": 3}}, {"headings_1": {"content": "4.3.3 Pending Legal Cases", "page": 85, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.4 Wasteful/ Nugatory Expenditure", "metadata": {"headings": [{"headings_0": {"content": "4.3.4 Wasteful/ Nugatory Expenditure", "page": 86, "level": 3}}, {"headings_1": {"content": "Table 17: Pending Legal Cases", "page": 86, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted cases of nugatory expenditure totalling to UGX.65.3bn in a number of entities. These mainly arose as a result of failure to meet contractual and payment obligations among others. This affected the implementation of activities in the entities and on the overall service delivery. \n77", "metadata": {"headings": [{"headings_0": {"content": "4.3.4 Wasteful/ Nugatory Expenditure", "page": 86, "level": 3}}, {"headings_1": {"content": "Table 17: Pending Legal Cases", "page": 86, "level": 3}}, [{"headings_0": {"content": "4.3.4 Wasteful/ Nugatory Expenditure", "page": 86, "level": 3}}, {"headings_1": {"content": "Table 17: Pending Legal Cases", "page": 86, "level": 3}}]], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 18: Wasteful/ Nugatory Expenditure", "metadata": {"headings": [{"headings_0": {"content": "Table 18: Wasteful/ Nugatory Expenditure", "page": 87, "level": 3}}, {"headings_1": {"content": "4.3.4 Wasteful/ Nugatory Expenditure", "page": 86, "level": 3}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "National Agricultural Advisory Services- NAADS", "Delayed delivery and installation of milk coolers and pineapple juice processing equipment to the intended beneficiaries, Extension of LCs as a result of non-performance", "93,159,046"], ["**2**", "Electricity Regulatory Authority (ERA)", "URA Penalty on under declared PAYE", "108,389,948"], ["**3**", "Mbarara Nkenda- Tororo-Lira transmission line (UETCL)", "Delayed acquisition of right of way (ROW) resulting into Standby costs, Interest charges and additional supervision costs to the contractor (UGX.5,076,700,788 + USD 9,936,215.1)", "43,668,960,236"], ["**4**", "Uganda Electricity Transmission Company Limited", "Surcharges for delayed payments to Bujagali Energy Limited (BEL)", "391,752,610"], ["**5**", "Hoima-Nkenda Transmission Line Project (UETCL)", "Costs resulting from delay to handover site to KEC due to right of way challenges (USD 982,295.99)", "3,815,237,625"], ["**6**", "Uganda Posts Limited", "Penalties and fines resulted from interest on late payments, breach of contracts and litigation costs", "330,537,700"], ["**7**", "Kampala Capital City Authority", "Interest charged for delayed payment of civil works", "714,318,282"], ["**8**", "National Enterprise Corporation \u2013 Tractor Project", "Nugatory interest paid to NSSF", "21,761,163"], ["**9**", "National Information Technology Authority Uganda", "Unused bandwidth", "663,398,278"], ["**10**", "Uganda National Roads Authority", "Interest on delayed payments", "15,509,054,863"], ["**Total**", "", "**65,316,569,751**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 18: Wasteful/ Nugatory Expenditure", "page": 87, "level": 3}}, {"headings_1": {"content": "4.3.4 Wasteful/ Nugatory Expenditure", "page": 86, "level": 3}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN", "Entity", "Particulars", "Amount (UGX)"], "type": "table"}}, {"content": "Exchange rate used (1USD = UGX.3,884)", "metadata": {"headings": [{"headings_0": {"content": "Exchange rate used (1USD = UGX.3,884)", "page": 87, "level": 5}}, {"headings_1": {"content": "Table 18: Wasteful/ Nugatory Expenditure", "page": 87, "level": 3}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The wasteful expenditures could have been avoided if management of the respective entities had acted prudently. \nI advised management of the affected entities to ensure adequate financial planning and to adhere to regulatory and contractual requirements in order to avoid wasteful expenditure. \n78", "metadata": {"headings": [{"headings_0": {"content": "Exchange rate used (1USD = UGX.3,884)", "page": 87, "level": 5}}, {"headings_1": {"content": "Table 18: Wasteful/ Nugatory Expenditure", "page": 87, "level": 3}}, [{"headings_0": {"content": "Exchange rate used (1USD = UGX.3,884)", "page": 87, "level": 5}}, {"headings_1": {"content": "Table 18: Wasteful/ Nugatory Expenditure", "page": 87, "level": 3}}]], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.5 Staff Shortages", "metadata": {"headings": [{"headings_0": {"content": "4.3.5 Staff Shortages", "page": 88, "level": 3}}, {"headings_1": {"content": "Exchange rate used (1USD = UGX.3,884)", "page": 87, "level": 5}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A review of the approved staffing structures of various entities revealed a total of 2,380 vacancies in 24 entities. Some of the key vacant positions include; Commissioners, Directors and Managers. This could have been caused by inadequate funds and budget ceiling. The most affected entities include; National Identification and Registration Authority (NIRA), National Drug Authority and Uganda Institute of Communications Technology among others.", "metadata": {"headings": [{"headings_0": {"content": "4.3.5 Staff Shortages", "page": 88, "level": 3}}, {"headings_1": {"content": "Exchange rate used (1USD = UGX.3,884)", "page": 87, "level": 5}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 19: Staff Shortages", "metadata": {"headings": [{"headings_0": {"content": "Table 19: Staff Shortages", "page": 88, "level": 3}}, {"headings_1": {"content": "4.3.5 Staff Shortages", "page": 88, "level": 3}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Financial Intelligence Authority", "64", "39", "25", "39%"], ["**2**", "National Population Council", "84", "49", "35", "42%"], ["**3**", "Public Procurement and Disposal of Public Assets Authority", "132", "101", "31", "23%"], ["**4**", "Uganda Retirement Benefits Regulatory Authority (URBRA)", "58", "30", "28", "48%"], ["**5**", "Dairy Development Authority", "140", "65", "75", "54%"], ["**6**", "National Agricultural Research Organization -NARO", "994", "881", "113", "11%"], ["**7**", "National Animal Genetics and Data Bank (NAGRIC)", "313", "142", "171", "55%"], ["**8**", "Higher Education Students Financing Board", "36", "21", "15", "42%"], ["**9**", "National Drug Authority", "109", "32", "77", "71%"], ["**10**", "Allied Health Professionals Council", "69", "45", "24", "35%"], ["**11**", "Uganda Cancer Institute", "294", "209", "85", "29%"], ["**12**", "Uganda Medical and Dental Practitioners Council", "26", "19", "7", "27%"], ["**13**", "National Information Technology Authority-Uganda", "157", "66", "91", "58%"], ["**14**", "Uganda Institute of Communications Technology (UICT)", "107", "44", "63", "59%"], ["**15**", "Uganda Registration Services Bureau \\- Operations", "332", "149", "183", "55%"], ["**16**", "Amnesty Commission", "75", "38", "37", "49%"], ["**17**", "National Identification and Registration Authority (NIRA)", "864", "206", "658", "76%"], ["**18**", "National Council for Disability", "12", "8", "4", "33%"], ["**19**", "National Women\u2019s Council", "8", "6", "2", "25%"], ["**20**", "National Youth Council", "14", "9", "5", "36%"], ["**21**", "Uganda National Cultural Centre", "57", "38", "19", "33%"], ["**22**", "Uganda Industrial Research Institute", "560", "282", "278", "50%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 19: Staff Shortages", "page": 88, "level": 3}}, {"headings_1": {"content": "4.3.5 Staff Shortages", "page": 88, "level": 3}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/n", "Entity", "Established posts", "Filled posts", "Vacant posts", "%age of Gap"], "type": "table"}}, {"content": "79", "metadata": {"headings": [{"headings_0": {"content": "Table 19: Staff Shortages", "page": 88, "level": 3}}, {"headings_1": {"content": "4.3.5 Staff Shortages", "page": 88, "level": 3}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**23**", "Uganda National Bureau Of Standards", "640", "306", "334", "52%"], ["**24**", "Uganda Wildlife Conservation & Education Centre (UWEC)", "59", "39", "20", "34%"], ["", "**Total**", "**5204**", "**2824**", "**2380**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 19: Staff Shortages", "page": 88, "level": 3}}, {"headings_1": {"content": "4.3.5 Staff Shortages", "page": 88, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/n", "Entity", "Established posts", "Filled posts", "Vacant posts", "%age of Gap"], "type": "table"}}, {"content": "Inadequate staffing affects the timely implementation of entity activities and may adversely impact on attainment of their strategic objectives. \nThe respective Accounting Officers were advised to liaise with all stakeholders and have the vacancies filled to enable the entities to adequately deliver on their mandate", "metadata": {"headings": [{"headings_0": {"content": "Table 19: Staff Shortages", "page": 88, "level": 3}}, {"headings_1": {"content": "4.3.5 Staff Shortages", "page": 88, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.6 Outstanding Receivables", "metadata": {"headings": [{"headings_0": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "Table 19: Staff Shortages", "page": 88, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted that receivables of UGX. 2.92trillion remained uncollected by various Commissions and Statutory Authorities by 30th June 2018. The receivables increased by 26.63% from UGX 2.31trillion in FY2016/17 as shown in the table below. This could have been caused by inadequate collection efforts or non-compliance with credit Management policies.", "metadata": {"headings": [{"headings_0": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "Table 19: Staff Shortages", "page": 88, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 20: Outstanding Receivables", "metadata": {"headings": [{"headings_0": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Privatisation & Utility Sector Reform Project (Divestiture & Redundancy Accounts)", "172,696,000,000", "80,888,000,000", "(53.16)"], ["**2**", "Uganda Revenue Authority - Revenue Collection Account", "1,932,040,000,000", "2,589,531,840,858", "34"], ["**3**", "Custodian Board", "-", "3,126,497,383", "100.00"], ["**4**", "Capital Markets Authority", "239,714,000", "194,784,000", "(18.74)"], ["**5**", "Financial Intelligence Authority", "113,996,000", "127,106,000", "11.50"], ["**6**", "Insurance Regulatory Authority", "49,355,357", "64,957,554", "31.61"], ["**7**", "Public Procurement and Disposal of Public Assets Authority", "12,314,825", "-", "(100.00)"], ["**8**", "Management Training and Advisory Centre (MTAC)", "677,343,281", "723,055,573", "6.75"], ["**9**", "Hoima Nkenda transmission line", "-", "140,272,966", "100.00"], ["**10**", "Rural Electrification Agency", "64,854,115,321", "87,202,173,016", "34.46"], ["**11**", "Uganda Energy Credit Capitalisation Company Limited", "570,132,000", "825,705,000", "44.83"], ["**12**", "The Interconnection of Electrical Grids Of Nile", "-", "981,333", "100.00"]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Bal 2016/17 - UGX", "Bal 2017/18 - UGX", "%age change"], "type": "table"}}, {"content": "80", "metadata": {"headings": [{"headings_0": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "Equatorial Lakes Countries (NELSAP) Uganda Part", "", "", ""], ["**13**", "Equal Opportunities Commission", "239,749,390", "211,105,359", "(11.95)"], ["**14**", "Uganda National Cultural Centre", "334,530,298", "2,071,691,350", "519.28"], ["**15**", "Joint Clinical Research Centre", "-", "4,689,310,000", "100.00"], ["**16**", "National Drug Authority", "17,927,749,070", "22,338,224,283", "24.60"], ["**17**", "National Medical Stores", "11,825,660,000", "8,091,650,000", "(31.58)"], ["**18**", "Uganda Aids Commission", "-", "74,600,000", "100.00"], ["**19**", "Rural Communications Development Fund", "826,301,466", "1,695,783,743", "105.23"], ["**20**", "Uganda Broadcasting Corporation", "13,011,508,074", "25,038,763,268", "92.44"], ["**21**", "Uganda Communications Commission (UCC)", "21,300,000,000", "26,170,253,357", "22.87"], ["**22**", "Uganda Registration Services Bureau - Liquidation", "-", "6,252,764,629", "100.00"], ["**23**", "Kampala Capital City Authority", "47,156,334,104", "44,095,770,425", "(6.49)"], ["**24**", "Uganda Industrial Research Institute", "-", "78,138,376", "100.00"], ["**25**", "Uganda National Council for Science and Technology", "113,996,000", "127,106,000", "11.50"], ["**26**", "National Enterprise Corporation Construction Work and Engineering Ltd", "519,194,053", "505,324,165", "(2.67)"], ["**27**", "National Enterprise Corporation", "239,274,060", "260,379,800", "8.82"], ["**28**", "Uganda Hotel and Tourism Training Institute", "207,034,396", "124,268,897", "(39.98)"], ["**39**", "National Environment Management Authority", "20,863,895,193", "15,307,218,000", "(26.63)"], ["**TOTAL**", "**2,305,818,196,888**", "**2,919,957,725,335**", "**26.63**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Bal 2016/17 - UGX", "Bal 2017/18 - UGX", "%age change"], "type": "table"}}, {"content": "The outstanding receivables represent idle assets which constrain availability of cash for the entities\u2019 operations. There is a risk that the activities for which these receivables were appropriated were not carried out which could have affected the implementation of planned activities. \nI advised Management of the affected entities to institute necessary measures to recover the funds. \n81", "metadata": {"headings": [{"headings_0": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}, [{"headings_0": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}, {"headings_1": {"content": "4.3.6 Outstanding Receivables", "page": 89, "level": 3}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.7 Non-Compliance with statutory deductions", "metadata": {"headings": [{"headings_0": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted that various entities contravened tax and NSSF laws; by failure to deduct withholding Tax of UGX 22.48m and PAYE of UGX 526m, non remittance of PAYE of UGX.23.75bn, VAT of UGX.3.96bn and NSSF of UGX.3.71bn during the year. Uganda Posts Limited, Kampala Capital City Authority, Uganda Revenue Authority - Corporate Services and Joint Clinical Research Centre were the most non-compliant entities.", "metadata": {"headings": [{"headings_0": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "Table 20: Outstanding Receivables", "page": 89, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 21: Noncompliance with statutory deductions", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**S/ N**", "**Entity**", "**Non Deduction of Taxes**", null, "**Non Remittance of Statutory Deductions**", null, null], ["**PAYE**", "**WHT**", "**VAT**", "**PAYE**", "**NSSF**", null, null], ["**1**", "Uganda Revenue Authority - Corporate Services", "", "", "", "", "3,675,217,390"], ["**2**", "Uganda Posts Limited", "", "", "3,281,864,010", "1,035,638,150", ""], ["**3**", "National Agricultural Advisory Services- NAADS", "442,536,000", "", "", "", ""], ["**4**", "Electoral Commission", "", "20,052,000", "", "", ""], ["**5**", "National Library of Uganda", "", "", "", "", "373, 510,209"], ["**6**", "National Youth Council", "", "", "", "31,140,617", "34,660,000"], ["**7**", "Uganda Export Promotion Board", "28,515,000", "", "", "", ""], ["**8**", "Kampala Capital City Authority", "", "", "676,696,602", "20,745,588,266", ""], ["**9**", "Joint Clinical Research Centre", "", "", "", "1,933,190,000", ""], ["**10**", "Uganda Medical and Dental", "", "2,430,540", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "82", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "Practitioner s Council", "", "", "", "", ""], ["**11**", "Uganda Road Fund", "55,602,000", "", "", "", ""], ["**Total**", "**526,653,000**", "**22,482,540**", "**3,958,560,612**", "**23,745,557,033**", "**3,709,877,390**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/ N", "Entity", "Non Deduction of Taxes", "None", "Non Remittance of Statutory Deductions", "None", "None"], "type": "table"}}, {"content": "This could have been caused by inadequate funds to meet statutory obligations. \nI explained to Management that failure to withhold tax attracts fines and penalties from the tax body. \nI advised Management of the affected entities to ensure that statutory deductions are made and remitted timely in accordance with the provisions of the law in order to avoid penalties and interests.", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}, [{"headings_0": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}, {"headings_1": {"content": "4.3.7 Non-Compliance with statutory deductions", "page": 91, "level": 3}}]], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.8 Land Matters", "metadata": {"headings": [{"headings_0": {"content": "4.3.8 Land Matters", "page": 92, "level": 3}}, {"headings_1": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A number of instances were noted where Government entities have continued to lose their land to encroachers because the land is not fenced, utilised, surveyed and titled.", "metadata": {"headings": [{"headings_0": {"content": "4.3.8 Land Matters", "page": 92, "level": 3}}, {"headings_1": {"content": "Table 21: Noncompliance with statutory deductions", "page": 91, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 22: Land Matters", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}, {"headings_1": {"content": "4.3.8 Land Matters", "page": 92, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Uganda Bureau of Statistics", "Lack of Certificate of Land Title for the Statistics House Plot 9 - Statistics Hous"], ["**2**", "Uganda Free Zones Authority", "Lack of land title for land acquired at UGX.7.4 billion"], ["**3**", "Uganda Investment Authority", "Failure to Revise the Service Charge from 0.5% and Ground Rent for Leased Land"], ["**4**", "Uganda Seeds Company Limited", "Underutilization of land and other assets"], ["**5**", "Uganda Property Holdings", "Lack of Certificate of Title for Masese Land (the Company land located on JJA 191 Folio 8 Plot 3 Industrial Estate Link in Masese Jinja)"], ["**6**", "National Agricultural Research Organization -NARO", "Lack of certificates of land titles for most of the land at Research Institutions leading to encroachment"], ["**7**", "National Animal Genetics and Data Bank (NAGRIC)", "8 out of the 12 ranches had land encroachment issues"], ["**8**", "Dairy Development Authority", "Absence of land title, encroachment of school land, Dilapidated structure, no valid agreements with tenants"], ["**9**", "Mandela National Stadium - Namboole", "Increased Encroachment on Stadium Land."], ["**10**", "Hoima Nkenda transmission line", "Delays in land titling"], ["**11**", "Mbarara Nkenda transmission line", "Delays in land transfer and titling"]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}, {"headings_1": {"content": "4.3.8 Land Matters", "page": 92, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Issues"], "type": "table"}}, {"content": "83", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}, {"headings_1": {"content": "4.3.8 Land Matters", "page": 92, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**12**", "Uganda National Oil Company", "Lack of Title for assets transferred to the Company"], ["**13**", "Uganda Posts Limited", "Lack of Land Titles for UPL Land - Plot 40 Margarita Road, Kasese; Plot 18-20 Gogonyo Road, Pallisa; Plot 76 Mawokota Block 92, Mpigi; Plot 6-10 Birch Avenue, Masaka; Plot 2-6 Mutekanga Road, Kamuli; Plot 1-11 Nsambya Road, Kampala"], ["**14**", "Law Development Centre", "\u2022 Untitled Land on plots 34, 89, 155, 159, 166, 170, 221, 222, 245, 450, 451, 464, 465, 466, 482, 481, 508-510, 613-615 \u2022 Untitled Land in Kyadodndo and Bukoto"], ["**15**", "Uganda Human Rights Commission", "Inadequate management of land assets"], ["**16**", "Parliamentary Commission", "Absence of land titles for 3 plots; 16-18 on Parliament Avenue"], ["**17**", "National Library of Uganda", "Forfeiture of land/Loss of land"], ["**18**", "NEC Head Quarter", "Undeveloped Plot in Namanve Industrial Park"], ["**19**", "NEC Farm Katonga", "Un-surveyed Land/untitled land blocks 274,378 and 386"], ["**20**", "National Water & Sewerage Corporation", "Absence of land titles for assets taken over"], ["**21**", "National Forestry Authority", "\u2022 Over 2m Hectares of Forest cover lost in last 10yrs \uf0b7 Loss of land in Buhungiro Central Forest Reserve in Kyegegwa District \u2022 Encroachment on Namanve Central Forest Reserve"], ["**22**", "Uganda National Road Authority", "\uf0b7 Delayed return of residual Titles to Project Affected Persons (PAPs)"], ["**23**", "Uganda Railway Corporation", "\uf0b7 Un-titled land of over 362 sq meters at Nalukolongo leading to encroachment of some plots"]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}, {"headings_1": {"content": "4.3.8 Land Matters", "page": 92, "level": 3}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "Issues"], "type": "table"}}, {"content": "I advised Management of the affected entities to process land titles and institute measures to recover land from the encroachers.", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}, {"headings_1": {"content": "4.3.8 Land Matters", "page": 92, "level": 3}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.3.9 Procurement Anomalies", "metadata": {"headings": [{"headings_0": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}, {"headings_1": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted in several instances that a number of commissions, statutory authorities and state enterprises did not comply with procurement guidelines during procurement and contract management. The anomalies included un-planned procurements, unjustified use of direct procurement, awards above market prices and un-documented procurements among others. \n84", "metadata": {"headings": [{"headings_0": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}, {"headings_1": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}, [{"headings_0": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}, {"headings_1": {"content": "Table 22: Land Matters", "page": 92, "level": 3}}]], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 23: Procurement Anomalies", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}, {"headings_1": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Financial Investment Authority", "Uncompetitive procurement of air tickets worth", "162,261,990"], ["**2**", "Insurance Regulatory Authority", "Incomplete Procurements", "210,684,500"], ["**3**", "National Drug Authority", "Non-delivery of items paid for during installation of Microbiology Laboratory", "165,811,844"], [null, null, "Contracts awarded above budgeted provision", "82,222,500"], [null, null, "Delay in execution of signed contracts", "185,670,619"], ["**4**", "Uganda Aids Commission", "Direct Procurements", "36,978,521"], ["**5**", "Uganda Blood Transfusion Services", "Un documented procurements under the regional blood banks", "2,031,530,472"], [null, null, "Un-justified use of direct procurement method", "36,279,935"], [null, null, "Failure to enter into framework contracts", ""], ["**6**", "Uganda Communications Commission", "Weaknesses in Contract Management", ""], ["**7**", "Uganda Free Zones Authority", "Procurement of air tickets by HR Department instead of PDU", ""], ["**8**", "Uganda Institute of Communication and Information Technology", "Direct Procurement", "29,406,600"], ["**9**", "Uganda Heart Institute", "Contracts above estimated prices", "694,476,276"], ["**10**", "Uganda Investment Authority", "Cancelled Procurements", "2,417,186,147"], [null, null, "Unplanned Procurements", "412,125,972"], [null, null, "Ineligible Revision of Contract Price by more than 15%", "82,826,140"], [null, null, "Irregular Contract Amendment for Additional Quantities", ""], ["**11**", "URA - Corporate Services", "Failure to advertise a call for bids to provide support and maintenance of Disaster recovery site firewall", "618,866,009"], ["**12**", "Uganda Virus Research Institute", "Non-submission of final completion certificate for the contract for replacement of asbestos sheets", "137,155,200"], ["**Total**", "", "**7,303,482,725**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}, {"headings_1": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/n", "Entity", "Issues", "Amount - UGX"], "type": "table"}}, {"content": "The Procurements in a number of cases were not competitive and the entities may not have achieved value for money. \n85 \nI advised management to strengthen controls under procurement and always ensure compliance with the procurement laws.", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}, {"headings_1": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}, [{"headings_0": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}, {"headings_1": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}], [{"headings_0": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}, {"headings_1": {"content": "4.3.9 Procurement Anomalies", "page": 93, "level": 3}}]], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "metadata": {"headings": [{"headings_0": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}, {"headings_1": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "NITA-U signed a contract for the supply of bulk internet bandwidth of 10Gbps at a total of USD.4,745,000 for 15 years. However, it was observed that the current national bandwidth consumption stands at approximately 3 Gigabits per second (Gbps). I observed that the contract locks NITA-U into paying for the entire internet bandwidth even when not consumed. This implies that at the moment, 7Gbps is being paid for by NITA-U without corresponding commercial utilisation. Under the circumstances, this translates to wastage of the funds paid for the unutilized bandwidth. I advised the Accounting Officer to expedite connection of other commercial users to ensure 100% uptake.", "metadata": {"headings": [{"headings_0": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}, {"headings_1": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "I also observed, that 16 sites out of the 74 MDA sites visited did not utilize the NITA-U network, despite an investment of USD.172,400.8 (approx. UGX. 663,398,278.40). A total of 5.1808 Km, 50 manholes, 14 switches and 2 Optical Network Units (ONUs) were implemented towards these unutilized sites resulting in wasteful expenditure of the same magnitude. Management explained that in September 2017, government issued a directive to all MDAs to procure Internet Bandwidth from UTL, the Government entities that the NBI had been extended required clear guidance before service could be activated, and this hindered the provision of services. \nI advise the government to streamline the utilisation of IT resources.", "metadata": {"headings": [{"headings_0": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}, {"headings_1": {"content": "Table 23: Procurement Anomalies", "page": 94, "level": 3}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "metadata": {"headings": [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The government created an innovation fund to support innovation, product development, and commercialization effective FY 2017/2018. The fund aims at enhancing the capacity of local scientists and breaking the bottlenecks along the research and innovation value chain leading towards a knowledge society. The Ministry of Science Technology and \n86 \nInnovation is currently implementing the Fund through its three core agencies/subventions of; Uganda Industrial Research Institute (UIRI), the Uganda National Council of Science and Technology (UNCST), and Presidential Initiative on Banana Industrial Development (PBID). \nDuring the financial year under review, a total of UGX.35bn was budgeted and released to the Ministry of Science, Technology, and Innovation for the innovation fund. I observed that there was no clear formula applied for the distribution of the funds across the implementing agencies. There were also no operational guidelines or policy on the management of the innovation funds.", "metadata": {"headings": [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}, [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}], [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}], [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}]], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "As a result, of the total amount released to the ministry, UGX.28,340,742,072 was released to subventions and UGX.6,800,000,000 was retained by the Ministry for monitoring. The Ministry did not release a total of UGX.654,217,928 meant for subventions. I observed that there was scanty information relating to how the projects facilitated under the fund by the subventions (UNCST, UIRI and PBID) were identified. Under the circumstances, there is a risk that researchers with brilliant innovations may not be accorded the chance to benefit from the innovation fund. Besides, the lack of fund management guidelines exposes the fund to a risk of abuse. \nThe Accounting officer explained that the guidelines on Innovation fund are still in draft form and before cabinet for approval. \nI advised Government to expeditiously develop elaborate Policy Guidelines for the smooth operationalization of the innovation fund to enable the creation of maximum impact.", "metadata": {"headings": [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}, [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}], [{"headings_0": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, {"headings_1": {"content": "4.4 SECTORAL KEY FINDINGS 4.4.1 ICT Sector Redundant Resources", "page": 95, "level": 3}}]], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "metadata": {"headings": [{"headings_0": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}, {"headings_1": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I noted that the Custodian board is in the process of winding up as evidenced by minute 34/DAPCB/2018 of the 16th meeting of the Board of Directors in which the Chairman emphasized the issue of winding up Custodian Board activities within one year. I noted that management is still in the process of claiming some assets which were not rightfully repossessed. \n87", "metadata": {"headings": [{"headings_0": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}, {"headings_1": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, [{"headings_0": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}, {"headings_1": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}]], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Management explained that 115 properties whose former owners had been earlier compensated through the British High Commission and 87 properties for which UNHCR made compensations to former owners way back in 1999, were not under the control of the Custodian Board by the time of the audit. The Board maintains that the seating tenants did not legally repossess the properties and are not paying rent. I noted that some of the properties are in prime locations of Kampala City, for example; Kampala road, Hannington road, Kololo hill drive, Clement Hill drive, Dewinton road, etc. \nGiven the impending winding up activities of the Board, there is a likelihood of closure without proper accountability of the said properties which places them at risk of being lost and occasioning a loss to Government. \nI advised government to establish a proper mechanism of following up such assets even when the Board has wound up its activities to ensure proper accountability for the assets in question.", "metadata": {"headings": [{"headings_0": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}, {"headings_1": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}, [{"headings_0": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}, {"headings_1": {"content": "4.4.2 Science, Technology and Innovation Sector Inadequacies in the Implementation of the Innovation Fund", "page": 95, "level": 3}}]], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.4.4 Works and Transport Sector", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Delayed return of Residual Titles to Project Affected Persons (PAPs) \nIt is a requirement under the Land Act 1998 subsection (3) for an authorized undertaker executing public works on land to promptly pay compensation to any person having an interest in the land for any damage caused to crops or buildings and for the land and materials taken or used for the works. In the process of compensation, UNRA should obtain titles for the land acquired and return them to the land owners after mutation. Despite having raised this issue in the previous audits, the audit team noted that since 2014, approximately only 222 titles (5%) had been returned to PAPs out of over 4,319 titles collected. This implies that over 4,097 residual titles have not been returned to the affected persons. Of this number, about 169 titles were indicated ready though not yet returned to PAPs yet some of the roads were completed years back and are being used. There are potential risks that some of the land titles initially surrendered to UNRA may be untraceable.", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised UNRA to liaise with Ministry of Lands to have this process fast-tracked. \n88 \n", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}, [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}]], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Entebbe International Airport -Expansion Project Management \nOn 8 October 2014, Civil Aviation Authority (CAA) and China Communications Construction Company (CCCC) entered into a contract for the upgrading and expansion of Entebbe International Airport (Phase 1). To access funding for the project, Government of Uganda (GoU), represented by the Ministry of Finance, Planning & Economic Development (MoFPED), signed a concessional agreement with EXIM Bank of China dated 31 March 2015 for a principal amount not exceeding Renminbi 1.26 Billion (USD 200 million) and interest to be charged at a rate of at 2% per annum. Management fees and commitment fees payable are 0.25%. Subsequently, an on-lending agreement was signed between GoU and CAA in November 2015 in which GoU agreed to lend to CAA as borrower the amount borrowed (USD 200 million). The on-lending agreement also transferred all the obligations of GoU as principal borrower from EXIM Bank to CAA. \nHowever, I noted that there are inconsistencies in the operationalisation of the requirements of the agreements.. The deemed actions of the different parties are contradictory to the requirements of the agreements. Some of the inconsistencies noted are highlighted below:", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- CAA has not fulfilled the terms to fund the repayment reserve account, rather this has been done by GoU; Under the original Government Concessional loan agreement, although the GoU was to pay a management fee of Renminbi 1.315 million, this fee was paid by CAA;\n- Under the refinancing agreement and funding of the escrow account, it is clearly stated that repayment of the loan is the responsibility of the end user (CAA) and the accounts should be funded using the revenues and collections from the operation of the airport. However, so far it is the Ministry of Finance that has made the interest payments and no revenue collections are being deposited on the escrow accounts as expected.", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "The inconsistencies in the operationalisation of the agreements and the involved parties' deemed actions represent non- compliance/ breach of contract that could result in penalties and even cancellation of the facility. \nThe initial contract signed between the contractor and CAA requires an independent consultant's verification report before the contract can be deemed to come into effect. \n89 \nHowever, it was noted that the 2 subsequent addenda to this contract exclude this clause. Given the complexity and the nature of the agreement, involving an independent consultant\u2019s verification prior to and during construction would represent best practice and contribute to ensuring that the objective of value-for-money is achieved. I advised management to take the necessary steps to ensure that the operationalisation of the contracts and the actions of the different parties are in agreement with the original contracts signed and being adhered to by the different parties.", "metadata": {"headings": [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}, [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}], [{"headings_0": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}, {"headings_1": {"content": "4.4.3 Accountability Sector Departed Asians Properties for which compensations were made", "page": 96, "level": 3}}]], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.4.5 Trade and Industry Sector", "metadata": {"headings": [{"headings_0": {"content": "4.4.5 Trade and Industry Sector", "page": 99, "level": 3}}, {"headings_1": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "4.4.5 Trade and Industry Sector", "page": 99, "level": 3}}, {"headings_1": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Non-operational projects invested in through Uganda Development", "metadata": {"headings": [{"headings_0": {"content": "4.4.5 Trade and Industry Sector", "page": 99, "level": 3}}, {"headings_1": {"content": "4.4.4 Works and Transport Sector", "page": 97, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Corporation", "metadata": {"headings": [{"headings_0": {"content": "Corporation", "page": 99, "level": 3}}, {"headings_1": {"content": "4.4.5 Trade and Industry Sector", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Since 2012, government has made investments in various projects, through Uganda Development Corporation (UDC), amounting to UGX70.1bn. I however noted that projects with investments of UGX53.2bn are not operational. Refer to table below for details.", "metadata": {"headings": [{"headings_0": {"content": "Corporation", "page": 99, "level": 3}}, {"headings_1": {"content": "4.4.5 Trade and Industry Sector", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 24: Non-operational projects", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}, {"headings_1": {"content": "Corporation", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**1**", "Soroti fruit Factory", "2,563,768,000", "13,353,129,943"], ["**2**", "Luwero fruit factory", "0", "367,142,000"], ["**4**", "Tea project", "2,697,556,773", "10,704,080,460"], ["**5**", "Kira Motor Corporation", "3,509,089,000", "7,156,734,353"], ["**6**", "Kira ashok", "0", "1,146,879,627"], ["**7**", "Sheet Glass", "133,032,000", "215,219,000"], ["**8**", "Uganda National Commodity Exchange", "200,000,000", "400,000,000"], ["**9**", "Zombo tea Factory", "63,526,000", "63,826,000"], ["**10**", "Atiak sugar factory", "19,811,808,120", "19,811,808,120"], ["", "**Sub-TOTAL**", "**28,978,779,893**", "**53,218,819,503**"], ["**11**", "Kalangala Infrastructure Services (KIS)", "0", "16,867,500,000"], ["", "**Total**", "", "**70,085,319,505**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}, {"headings_1": {"content": "Corporation", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No", "Investment", "Amount spent in the FY 2017/2018", "Accumulated Amount (UGX)"], "type": "table"}}, {"content": "The only operational project of KIS with an investment of UGX 16.9bn and 45.7% shareholding by UDC has not declared any profits to UDC since 2012. \nGovernment should ensure adequate follow up on the progress in order to achieve the intended objectives of eradicating poverty among communities. \n90", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}, {"headings_1": {"content": "Corporation", "page": 99, "level": 3}}, [{"headings_0": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}, {"headings_1": {"content": "Corporation", "page": 99, "level": 3}}]], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "I also noted that contrary to Section 4(e) of UDC Act which requires UDC to take over the interest of Government assets in order to manage, promote and facilitate the interest of Government in those entities this has not been achieved as envisaged in some of the assets that included Amber House, Embassy House, Development House, Munyonyo Commonwealth Resort, Nile Hotel, Phoenix Logistics and Tristar apparels. The continued exclusion of these assets from the envisaged management by UDC could lead to loss of revenue to Government. \nUDC indicated that the process of taking over these assets is on-going and some of which are in the final stages. \nGovernment should ensure the assets are placed under the control of UDC for better management.", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}, {"headings_1": {"content": "Corporation", "page": 99, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "metadata": {"headings": [{"headings_0": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}, {"headings_1": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Government desires to accelerate coffee exports from 3.5 million 60-kg bags per year to 20 million 60-kg bags by 2020. To achieve this goal, HE the President directed that 300 million seedlings should be planted every year from FY2014/15 to FY 2017/18 financial years. \nI noted that the UCDA had inspected and certified for export 4.4 million bags in the year which is a 0.9 million increase from 3.5 million bags in 2014 when the goal was set however, this goal may not be achieved in the set timelines due to the various challenges encountered during its implementation some of which include;", "metadata": {"headings": [{"headings_0": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}, {"headings_1": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Low survival rates of the seedlings planted at only 42%.\n- Inadequate coffee extension workers as there are only 44 extension officers who provide extension services to over 1,000 sub-counties in the 104 coffee planting districts.\n- Distribution of seedlings was not based on demand as the targeted farmers are not listed for purposes of distribution. Therefore there is minimal verification made as to whether the distributed seedlings are planted by farmers which is mainly attributed to the few extension workers;\n- There is also lack of a farmers\u2019 register as UCDA did not maintain a farmers\u2019 register.", "metadata": {"headings": [{"headings_0": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}, {"headings_1": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "91 \nMy inspection of coffee seedlings planted in Mukono, Pader, Gulu and Amuru Districts revealed confirmed the challenges indicated above. \nManagement explained that that they had signed MoUs with private organizations that have extension staff and this is anticipated to provide additional support to farmers. In addition, management is building capacity of District and Sub County Extension staff within the Single-Spine Extension system to offer coffee specific knowledge and information to farmers. \nGovernment should expedite the current recruitment drive under the single spine extension system to address the challenges in the Agriculture sector. \n4.5", "metadata": {"headings": [{"headings_0": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}, {"headings_1": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}, [{"headings_0": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}, {"headings_1": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}], [{"headings_0": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}, {"headings_1": {"content": "Table 24: Non-operational projects", "page": 99, "level": 3}}]], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 101, "level": 3}}, {"headings_1": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "This section summarises the findings in each individual audit report. It includes all entities with modified and unmodified opinions. These were classified as matters of high significance during audit and comprise of findings in the basis for qualified opinion paragraphs, key audit matters, emphasis of matter and other matters raised. The details are in the individual reports issued separately to Parliament and Accounting Officers. Refer to Annexure III \n92 \nPART 5: LOCAL AUTHORITIES/ GOVERNMENTS", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 101, "level": 3}}, {"headings_1": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}, [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 101, "level": 3}}, {"headings_1": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}], [{"headings_0": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 101, "level": 3}}, {"headings_1": {"content": "4.4.6 Agriculture Sector Implementation of Coffee Development Strategy", "page": 100, "level": 3}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "5.0 LOCAL AUTHORITIES/ GOVERNMENTS", "metadata": {"headings": [{"headings_0": {"content": "5.0 LOCAL AUTHORITIES/ GOVERNMENTS", "page": 102, "level": 3}}, {"headings_1": {"content": "SUMMARY OF AUDIT RESULTS OF ENTITIES", "page": 101, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "5.1 SUMMARY OF AUDIT RESULTS", "metadata": {"headings": [{"headings_0": {"content": "5.1 SUMMARY OF AUDIT RESULTS", "page": 102, "level": 3}}, {"headings_1": {"content": "5.0 LOCAL AUTHORITIES/ GOVERNMENTS", "page": 102, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "During the year ending December 2018, the directorate of Local Government planned to undertake 2,434 financial audits including; 121 Districts 41 Municipal Councils, 124 Divisions, 330 Town Councils, 355 Secondary Schools and Tertiary Institutions (Financial year 2017) and 1,463 sub counties . \nHowever, by the end of the Audit year 2018, the Directorate had completed 121 Districts, 41 Municipal Councils, 355 secondary schools and Tertiary, while 440 sub counties were still work in progress and as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "5.1 SUMMARY OF AUDIT RESULTS", "page": 102, "level": 3}}, {"headings_1": {"content": "5.0 LOCAL AUTHORITIES/ GOVERNMENTS", "page": 102, "level": 3}}, [{"headings_0": {"content": "5.1 SUMMARY OF AUDIT RESULTS", "page": 102, "level": 3}}, {"headings_1": {"content": "5.0 LOCAL AUTHORITIES/ GOVERNMENTS", "page": 102, "level": 3}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 25: Summary of Audit Results", "metadata": {"headings": [{"headings_0": {"content": "Table 25: Summary of Audit Results", "page": 102, "level": 3}}, {"headings_1": {"content": "5.1 SUMMARY OF AUDIT RESULTS", "page": 102, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**Districts**", "122", "122", "100.0%", ""], ["**Municipal Councils**", "42", "42", "100.0%", ""], ["**Divisions**", "124", "0\\*", "0.0%", ""], ["**Town Councils**", "330", "0\\*", "0.0%", ""], ["**Secondary Schools and Tertiary Institutions**", "355", "355\\*\\*", "100.0%", ""], ["**Sub counties**", "1463", "1042\\*\\*\\*", "", "440"], ["**Total**", "**2436**", "**1561**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 25: Summary of Audit Results", "page": 102, "level": 3}}, {"headings_1": {"content": "5.1 SUMMARY OF AUDIT RESULTS", "page": 102, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["Entity category", "Planned Audits", "Completed audits", "Percentage (%)", "Audits in progress"], "type": "table"}}, {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "metadata": {"headings": [{"headings_0": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}, {"headings_1": {"content": "Table 25: Summary of Audit Results", "page": 102, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I have also included the cross cutting issues in Secondary Schools and Tertiary Institutions for the audit of financial year 2017. In addition I have included the cross cutting issues arising from the audit of 1,042 Sub counties during the year 2014/15. \nFinally my report gives a summary of Opinions on financial statements audited, the modified opinions issued including reasons for modification for consideration by the oversight committee of Parliament. \n93", "metadata": {"headings": [{"headings_0": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}, {"headings_1": {"content": "Table 25: Summary of Audit Results", "page": 102, "level": 3}}, [{"headings_0": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}, {"headings_1": {"content": "Table 25: Summary of Audit Results", "page": 102, "level": 3}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "metadata": {"headings": [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Youth Livelihood Programme (YLP) is a Government Programme being implemented under the Ministry of Gender, Labour and Social Development (MoGLSD). The programme, which started in the financial year 2013-2014, was to respond to the existing challenge of unemployment among the Youths and is being implemented in all the 112 districts of Uganda (including Kampala), with a projected total budget of UGX.265 billion. It is also worth noting that the program is run on a revolving mechanism. \nThe results from my review of this program for the period 2013/2014 and 2014/15 have been reported on in section 2 of this report. This section relates to results from my review of the period 2015/16 to 2017/2018. \n", "metadata": {"headings": [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}, [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}], [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Delays in fund access by the Youth groups \nI noted that although all funds disbursed from the ministry were duly received by the districts; many districts had delayed to remit funds to the YIGs for more than three months. Out of the UGX124,818,278,518 disbursed to the district for the period 2013/2014 to 2017/2018, a total amount of UGX.122, 232,424,586 was approved and disbursed to 15,949 Youth Groups leaving 2,585,853,932 withheld at the districts. Failure to timely disburse the funds affects implementation of projects and ultimately the rate of recovery. There is also the risk of misuse and diversion at the districts. \nThe was attributed to challenges of YIGs in obtaining TIN and supplier Numbers from URA and MOFPED, delays by YIGs opening bank accounts and failure by LGs to timely train the successful YIGs due to either lack of commitment or delayed release of operational funds.", "metadata": {"headings": [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "94 \n", "metadata": {"headings": [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}, [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Status of fund recovery \nSection 4.0(xvii) of the YLP program document, 2013 provides that the Youth Grants shall be administered in an interest-free Revolving Fund arrangement. It further provides that that the overall period of repayment should not exceed 3 years. I noted the following:", "metadata": {"headings": [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "a) Recoveries From Ongoing Projects (2015/16 \u2013 2017/18) \nProjects which received funding during the period 2015/2016 - 2017/2018 were considered to be ongoing and therefore presented partial recoveries. \nDuring this period, an amount of UGX.83.3bn was disbursed to Youth Groups. \nAn analysis of performance over the period revealed that the rate improved over the period increasing from 24% in 2015/16 to 60% in 2017/18 as shown in below:", "metadata": {"headings": [{"headings_0": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, {"headings_1": {"content": "*incomplete due to budget cuts; **reports were issued during the year. ***Lower local government for the FY 2014/2015 issued", "page": 102, "level": 5}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**2015/16**", "11,290,540,819", "2,673,218,476", "24%"], ["**2016/17**", "12,121,547,096", "6,309,586,720", "52%"], ["**2017/18**", "18,905,742,549", "11,421,195,874", "60%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["Financial Year", "Due for recovery", "Recovered", "Rate"], "type": "table"}}, {"content": "The positive trend was attributed to; Development and inclusion of performance indicators on YLP in the Annual Local Government Performance Assessment Tool; Invoking of sanctions against poor performing districts by suspending disbursement to the non- compliant DLGs; Undertaking of joint inspection activities at Local Government level to enhance accountability, reporting and responsiveness of DLGs in the implementation of the Programme; Regular joint monitoring and supervision of Local Governments and Youth Groups by the MoGLSD and MoLG; Increased sensitization on radio-talk shows, TVs and Community meetings by MoGLSD, RDCs, IGG and Youth Leaders to strengthen social accountability; Deployment of Programme Officers at the Regional level for close supervision and backstopping of the Local Governments; Collaboration with Police, IGG, and Judiciary to handle reported cases and routine monitoring and implementation support among others. \n95 \nIt should however be noted that while there has been a positive trend in fund recovery, the rate was still unsatisfactory an indication of continued program implementation challenges. \nI advised management to address the causes of non-recovery identified above in order to minimise future losses and to be able to achieve the ultimate objective of reducing Youth unemployment. \n", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}], [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}], [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}], [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}]], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Delays in revolving of recovered funds", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Out of the total amount of UGX.16.1bn received on the revolving fund account in BoU, UGX.8.1bn had been revolved to other Youth Groups. The balance of UGX.8.0bn (50%) was yet to be disbursed by 30th June 2018. This was attributed to delays by districts to submit the applications to the ministry. Delay in revolving funds to other eligible groups undermines the ultimate goal of the program. \nI advised the Accounting Officer to adhere to the programme guidelines so that the funding in the revolving account is rolled out to other beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}, [{"headings_0": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, {"headings_1": {"content": "5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT COMMITTEES 5.2.1 Performance of Youth Livelihood Program (YLP)", "page": 103, "level": 3}}]], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "5.2.2 Accounting and Controls", "metadata": {"headings": [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Unverified Pension and Gratuity \nAlthough the Consolidated Financial Statements disclose an amount of UGX. 32.8bn as Gratuity and pension liabilities as at 30th June 2018, I observed that a total of UGX. 14.5bn was not properly supported with documentation. \nUnder the circumstances, I was not able to provide assurance that the amounts in question are genuine liabilities to government. \nI advised the Accounting Officers to ensure that these pension arrears are paid after a comprehensive verification of the supporting documentation.\n- Mischarge of Expenditures \nI noted that during the year under review, a total of UGX 1.5bn was charged on items which do not reflect the nature of the expenditure.", "metadata": {"headings": [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "96 \nThis was majorly attributed to the accounting framework which has limited expenditure codes. Mischarge of expenditure undermines the purpose of budgeting as a control tool and impacts on the credibility of the financial statements. \nI have advised the Accounting Officers to engage the Accountant General to address the matter. \n", "metadata": {"headings": [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}, [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}], [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}], [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}]], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Low absorption/Unspent Balances \nSection 45 (3) Public Finance Management Act (PFMA) 2015 provides that 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). It was observed that in 10 Districts and in 1 Municipal Council an amount of UGX. 11,770,488,982 had not been utilised by the end of the financial year. Failure to implement all the planned activities is an indication of capacity gaps and delays in release of Funds.", "metadata": {"headings": [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "I advised the Accounting Officers to engage Ministry of Local Government and Ministry of Finance Planning and Economic Development to address the challenges.", "metadata": {"headings": [{"headings_0": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}, {"headings_1": {"content": "Table 26: Recoveries for on-going projects for 2015/16-2017/18", "page": 104, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "5.2.3 Assets Management", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}, {"headings_1": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}, {"headings_1": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Management of Medical Equipment \nInspection of 26 District hospitals and 90 Health Centre IV \nrevealed that 9 (8%) Health Facilities did not have an inventory of all their medical equipment exposing the medical equipment to mismanagement and loss without trace. I further observed that a number of key medical equipment was either missing, non-functional or not in fair condition as summarised in the table below.", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}, {"headings_1": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "97", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}, {"headings_1": {"content": "5.2.2 Accounting and Controls", "page": 105, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 27: Status of Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, {"headings_1": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["1", "Vacuum Extractor", "25", "13", "12", "48%"], ["2", "Resuscitation manual adult", "34", "28", "6", "18%"], ["3", "Ultra sound scanner", "25", "17", "8", "32%"], ["4", "Centrifuge 8 piece electric1", "30", "21", "9", "30%"], ["5", "Blood pressure machines[bp]", "212", "157", "55", "26%"], ["6", "Oxygen cylinders (large size)", "106", "66", "40", "38%"], ["7", "Ophthalmoscope", "39", "20", "19", "49%"], ["8", "Blood bank refrigerator", "54", "31", "23", "43%"], ["**Total**", "**525**", "**353**", "**172**", "", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, {"headings_1": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["No", "Basic Medical Equipment", "Availability", "Functiona l", "Non Functional", "% of Non- Functional"], "type": "table"}}, {"content": "The above critical equipment was non-functional due to absence of technical staff required to maintain and operate them and lack of adequate maintenance budget. \nDuring inspection I noted that there was no skilled personnel to handle the Ophthalmoscopes equipment used for eye examination in 30 (27%) out of the 110 Health Facilities visited. \nConsequently, patients are referred to distant facilities to receive the same services putting their lives at risk. In addition lack of skilled staff required to handle and operate the specialist medical equipment leads to poor diagnosis and increased costs due to poor handling of equipment. \nI advised the Accounting Officers to engage the relevant Authorities for funding the maintenance budget and recruitment of the required technical staff. \n98", "metadata": {"headings": [{"headings_0": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, {"headings_1": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}, [{"headings_0": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, {"headings_1": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}], [{"headings_0": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, {"headings_1": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}], [{"headings_0": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, {"headings_1": {"content": "5.2.3 Assets Management", "page": 106, "level": 3}}]], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "5.2.4 Management of Natural Environment", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Lack of Environmental Committees \nSection 14 and 16 of the National Environment Act, 1995 requires the Authority shall, in consultation with the Local Councils to provide guidelines for the establishment of the Environment committee for each Local Council, in this Act referred to as a District or Municipal Environment Committee. The function of the committee among others is to coordinate the activities of the council relating to the management of the environment, ensure that there are appropriate mechanisms in place to address the poor practices on the natural resources and prepare a state of the environment report every year.", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Contrary to the requirement under the Act, it was observed that out of 117 District, 38 (32%) did not have Environmental Committees. I further observed that out of the 44 Municipal Councils 7 (16%) did not have an Environment Committee in place. \nLack of the committee negatively impacts on the management of environment and natural resources in the Local Governments as there is no adequate monitoring and supervision of the usage of Natural Resources. This was mainly attributed to inadequate funding to facilitate the work of the Committee. \nI advised the Accounting Officer to engage the relevant Authorities to ensure that funds are secured and the Environmental Committees are established in accordance with the Law.", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}]], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Unlicensed Activities on Natural Resources \nSection 37(3) of the National Environment Management Act, 1995 requires that the authority may, in consultation with the lead agency and the District Environment Committee, declare any wetland to be a protected wetland, thereby excluding or limiting human activities in that wetland while Section.36 provides for restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency.", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Audit inspection revealed that there were a number of unlicensed activities carried out on various wetlands and forests in form of cultivations, settlement and waste dumping. I observed that out of the 117 districts, 88 (75%) were affected by unlicensed activities in \n99 \nthe wetlands while 48 (41%) lacked a register of licensed activities on the gazetted wetlands. \nThe continued undertaking of these practices on the natural resources continues to have adverse effects on the environment like climate change and unbalanced eco system. This was majorly attributed to inadequate staffing coupled with limited funding to carry out the necessary monitoring activities, and lack of legal ownership of the natural resources. \nI advised the Accounting Officers to address the issue of legal ownership, lack of registers and institute measures to ensure that utilisation of natural resources is in accordance with the law. \n", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}]], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Existence and Functioning of the Physical Planning Committees \nI observed that 34 Districts and 13 Municipal Councils out of a total population of 117 and 44 respectively lacked Physical Planning Committees contrary to the Physical Planning Act, I further noted that, all the Local Governments with the committees in place, lacked representation of a Physical Planner/Architect from private practice as required by law. In addition I observed that in all Councils there was neither a budget nor expenditure on activities of the committee implying non-prioritization of their functioning.", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "2010. I further noted that, all the Local Governments with the committees in place, lacked representation of a Physical Planner/Architect from private practice as required by law. In addition I observed that in all Councils there was neither a budget nor expenditure on activities of the committee implying non-prioritization of their functioning.", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "Absence of planning committees affects physical planning as there is no oversight body to enforce existing plans which results in unplanned developments, increased land conflicts, encroachment, pollution, and flooding. \nI advised the Accounting officers to ensure that the Physical Planning Committees are established, have detailed plans in place and budgeted for. \n", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}]], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Garbage Management in Municipal Councils \nSection 39(1) of Local Government Act 1997 (as amended) empowers urban councils to make bye-laws in relation to their powers and functions. Part three of the Second Schedule of Local Government Act, 1997 Cap 243 (as amended) requires urban councils to offer sanitary services for the removal and disposal of garbage. Inspection revealed that 13", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "100 \n(33%) out of 39 Municipal councils (MCs) lacked bye laws in relation to management of garbage. I further noted that out of the 39 Municipal Councils 21 (54%) lacked transport equipment, composite sites and treatment facilities. \nConsequently, large quantities of garbage remained uncollected and inappropriately disposed which is hazardous to human beings and the environment. \nI advised the Accounting Officer to liaise the relevant authorities to ensure that by-laws are approved and enforceable and source funding for waste management. \n", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}, [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}]], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Financial Statements for Lower Local Governments Financial Year", "metadata": {"headings": [{"headings_0": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, {"headings_1": {"content": "Table 27: Status of Medical Equipment", "page": 107, "level": 3}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "2014/2015", "metadata": {"headings": [{"headings_0": {"content": "2014/2015", "page": 110, "level": 3}}, {"headings_1": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In my audit reports for the two previous years, I noted that there was still a problem with presentation of financial statements in the Lower Local Governments. \nIn the financial year under review, I finalised 1042 audits of lower local governments earlier noted. The earlier noted shortcomings were persistent. The anomalies include;", "metadata": {"headings": [{"headings_0": {"content": "2014/2015", "page": 110, "level": 3}}, {"headings_1": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Non-adherence to presentation and disclosure requirements as per Local Government Financial and Accounting Manual 2007, for example, lack of cash flow statements, memorandum Statements and schedule.\n- Lack of Board of survey reports\n- Lack of other statements, schedules and Notes to the accounts.\n- Incomplete Financial Statements\n- Lack of accountability documents\n- Un authorized excess expenditure\n- Non-disclosure of Comparative figures in the Financial statements\n- Misstatement of account balances.\n- Non- preparation of primary books of accounts such as Ledgers, cash books, and vote books.\n- Lack of Revenue Registers\n- Failure to prepare Financial Statements \nPreparation of Financial statements is a stewardship role in which accountability for application of resources entrusted to Accounting Officers is reported to the stakeholders.", "metadata": {"headings": [{"headings_0": {"content": "2014/2015", "page": 110, "level": 3}}, {"headings_1": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "101 \nFailure to present financial statements properly impairs interpretation and analysis of entity performances. This was attributed to understaffing, lack of training, Low levels of practical experience by clerks and non-adherence to the guidance provided in the Local Governments\u2019 Financial and Accounting Manual 2007 and other accounting standards. \nI advised the Accounting Officers to liaise with responsible authorities to address the staffing and capacity gaps in the Lower Local Governments.", "metadata": {"headings": [{"headings_0": {"content": "2014/2015", "page": 110, "level": 3}}, {"headings_1": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}, [{"headings_0": {"content": "2014/2015", "page": 110, "level": 3}}, {"headings_1": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}], [{"headings_0": {"content": "2014/2015", "page": 110, "level": 3}}, {"headings_1": {"content": "5.2.4 Management of Natural Environment", "page": 108, "level": 3}}]], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "5.3 SUMMARY OF AUDIT RESULTS OF SPECIFIC ENTITIES", "metadata": {"headings": [{"headings_0": {"content": "5.3 SUMMARY OF AUDIT RESULTS OF SPECIFIC ENTITIES", "page": 111, "level": 3}}, {"headings_1": {"content": "2014/2015", "page": 110, "level": 3}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The summary of audit results includes all matters that were classified as matters of high significance during audit. These comprise of matters in the basis for qualified opinion paragraphs, key audit matters, emphasis of matter and other matters raised. The details are in the individual reports issued to Parliament and Accounting Officers. Refer to", "metadata": {"headings": [{"headings_0": {"content": "5.3 SUMMARY OF AUDIT RESULTS OF SPECIFIC ENTITIES", "page": 111, "level": 3}}, {"headings_1": {"content": "2014/2015", "page": 110, "level": 3}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Annexure IV", "metadata": {"headings": [{"headings_0": {"content": "Annexure IV", "page": 111, "level": 3}}, {"headings_1": {"content": "5.3 SUMMARY OF AUDIT RESULTS OF SPECIFIC ENTITIES", "page": 111, "level": 3}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "102 \nPART 6: VALUE FOR MONEY", "metadata": {"headings": [{"headings_0": {"content": "Annexure IV", "page": 111, "level": 3}}, {"headings_1": {"content": "5.3 SUMMARY OF AUDIT RESULTS OF SPECIFIC ENTITIES", "page": 111, "level": 3}}, [{"headings_0": {"content": "Annexure IV", "page": 111, "level": 3}}, {"headings_1": {"content": "5.3 SUMMARY OF AUDIT RESULTS OF SPECIFIC ENTITIES", "page": 111, "level": 3}}]], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.0 VALUE FOR MONEY", "metadata": {"headings": [{"headings_0": {"content": "6.0 VALUE FOR MONEY", "page": 112, "level": 3}}, {"headings_1": {"content": "Annexure IV", "page": 111, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "6.1 OVERVIEW", "metadata": {"headings": [{"headings_0": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}, {"headings_1": {"content": "6.0 VALUE FOR MONEY", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "This part contains summary reports of 10 Value for Money (VFM) audits undertaken during the audit year ended 31st December 2018. The summary reports contain the scope, key findings, conclusions and recommendations made for each of the VFM audits undertaken. The detailed reports have been separately issued and copies are available on the OAG website. \n6.2", "metadata": {"headings": [{"headings_0": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}, {"headings_1": {"content": "6.0 VALUE FOR MONEY", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "metadata": {"headings": [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "A VFM audit is an independent and objective examination of whether government undertakings, systems, operations, programmes, activities or operations are operating in accordance with the principles of economy, efficiency and effectiveness and whether there is room for improvement. Economy, efficiency and effectiveness (3Es) can be defined as follows:- \n", "metadata": {"headings": [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}, [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}]], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Economy \u2013 Minimizing the cost of resources. The resources used should be available in due time, in an appropriate quantity and quality and at the best price.", "metadata": {"headings": [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Efficiency \u2013 Getting the most from available resources. It is concerned with the relationship between resources employed and outputs delivered in terms of quantity, quality and timing.", "metadata": {"headings": [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "- Effectiveness \u2013 concerns meeting the objectives set and achieving the intended results.", "metadata": {"headings": [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \nThese principles (3Es) also encompass audits addressing environmental management and equity. \nValue for Money audits are conducted in accordance with International Organization of Supreme Audit Institutions (INTOSAI) standards. Those standards require that a performance audit should be planned, conducted and reported on in a manner, which ensures that an audit of high quality is carried out in an economic, efficient and effective way and in a timely manner. \n103 \nIn carrying out such an audit, the auditor takes an analysis of the conditions that are necessary to ensure that the principles of economy, efficiency and effectiveness can be upheld. These conditions may include good management practices and procedures to ensure the correct and timely delivery of services. Where appropriate, the impact of the regulatory or institutional framework on the performance of the audited entity is also taken into account.", "metadata": {"headings": [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}, [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}], [{"headings_0": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, {"headings_1": {"content": "6.1 OVERVIEW", "page": 112, "level": 3}}]], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Value for Money Audits Undertaken", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audits Undertaken", "page": 113, "level": 3}}, {"headings_1": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audits Undertaken", "page": 113, "level": 3}}, {"headings_1": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "1. Performance audit of government of Uganda\u2019s preparedness for implementation of sustainable development goals (2030 agenda)\n2. Management of wetlands in Uganda by the wetlands management department (WMD) under the ministry of water and environment (MWE)\n3. The regulation of universities by the National Council of Higher Education\n4. The identification and registration of persons by the National Identification and Registration Authority\n5. Report on the facilitation and promotion of export trade by Uganda Export Promotions Board\n6. An evaluation of the output based aid project implemented by Rural Electrification Agency\n7. The reliability of meteorological information produced by Uganda National Meteorological Authority (UNMA)\n8. Follow up report on the value for money audit on regulation and monitoring of drilling waste in the Albertine graben by the National Environment Management Authority (NEMA)\n9. Budget performance by the health sector\n10. Budget performance by the works sector", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audits Undertaken", "page": 113, "level": 3}}, {"headings_1": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "104 \n6.3", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audits Undertaken", "page": 113, "level": 3}}, {"headings_1": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}, [{"headings_0": {"content": "Value for Money Audits Undertaken", "page": 113, "level": 3}}, {"headings_1": {"content": "DEFINITION AND FOCUS OF VFM AUDITS", "page": 112, "level": 3}}]], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}, {"headings_1": {"content": "Value for Money Audits Undertaken", "page": 113, "level": 3}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "6.3.1 PERFORMANCE AUDIT OF GOVERNMENT OF UGANDA\u2019S PREPAREDNESS FOR", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}, {"headings_1": {"content": "Value for Money Audits Undertaken", "page": 113, "level": 3}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "metadata": {"headings": [{"headings_0": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Sustainable Development Goals (SDGs) also referred to as the 2030 Agenda are a set of 17 aspirational goals elaborated through 169 targets and 232 indicators. The UN member states are expected to use SDGs to frame their agenda and political policies over the 15 years from January, 2016 to December, 2030. The SDGs form a cohesive and integrated package of global aspirations the world committed to achieve building on the accomplishments of their predecessors the Millennium Development Goals (MDGs). The 2030 Agenda seeks to drive the economic, environmental and social dimensions of sustainable development through five pillars namely; people, planet, prosperity, peace and partnerships. \nDuring the United Nations General Assembly in New York, September 2015 the Government of Uganda was among the UN Member States that adopted the comprehensive, far reaching and people centred set of universal and transformative goals and targets. The declaration gave states the primary responsibility to follow-up and review, at the national, regional and global levels, the progress made in implementing the goals and targets over the fifteen years of the Agenda.", "metadata": {"headings": [{"headings_0": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}, [{"headings_0": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}]], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "The preparation of Uganda\u2019s NDPII (2015/16-2019/20) coincided with the inter- governmental negotiations on the SDGs in 2015. This gave the Government of Uganda an opportunity to try and integrate the SDGs framework into its national plan, accelerate national efforts towards achieving a middle income status, while pursuing sustainable and inclusive development within the framework of the Uganda Vision 2040 and the second National Development (NDP II). Accordingly, Uganda was among the 22 countries that volunteered to conduct a National status review under the auspices of the first High Level Political Forum (HLPF) in July 2016 to establish the country\u2019s readiness. \nThe Office of the Prime Minister is charged with the responsibility of creating an enabling environment conducive to the implementation of SDGs. SDGs activities are guided by the established SDGs Coordination Framework, 2017 and SDGs roadmap, 2018. \n105 \nThe objective of this audit was to assess the Government of Uganda\u2019s preparedness to implement the 2030 Agenda.", "metadata": {"headings": [{"headings_0": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}, [{"headings_0": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}], [{"headings_0": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 114, "level": 3}}]], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 115, "level": 3}}, {"headings_1": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Government of Uganda (GoU) through the OPM has made strides in preparing the country for the implementation of SDGs. The government formulated the SDGs Coordination Framework in 2017 and launched the SDGs roadmap in 2018. As required by the SDGs Coordination Framework, the key institutional Technical Working Groups namely: the Planning; Data; Finance; Communication and advocacy; Coordination, Monitoring and Evaluation and reporting that should steer the SDGs function have been established and operationalised. However, this audit has identified key bottlenecks that still impede the full operationalisation of the SDGs activities as envisaged under the SDGs Coordination Framework as outlined below;", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 115, "level": 3}}, {"headings_1": {"content": "IMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA)", "page": 114, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "i. Integration of SDGs into National Context", "metadata": {"headings": [{"headings_0": {"content": "i. Integration of SDGs into National Context", "page": 115, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Uganda committed to take ownership and establish national frameworks for the implementation and achievement of the 17 SDGs. NPA was expected to guide the review process for identification of applicable goals and targets, and how they were to be reflected in Uganda\u2019s development policies, strategies, and planning processes to identify areas for improvement. By the time of audit, June 2018, the NPA had not undertaken a review of the national policies and frameworks with respect to SDGs to identify gaps and develop an action plan to address them. There were no targeted reviews done to assess how the existing Comprehensive National Development Planning Framework (CNDPF), National Policy for Public Sector Monitoring and Evaluation (NPPSME), GAPR, and the Results Reporting Framework (RRF) accommodated the elements of SDGs.", "metadata": {"headings": [{"headings_0": {"content": "i. Integration of SDGs into National Context", "page": 115, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "metadata": {"headings": [{"headings_0": {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "page": 115, "level": 3}}, {"headings_1": {"content": "i. Integration of SDGs into National Context", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "NPA undertook a preliminary assessment that put the level of NDPII alignment to the global targets of the SDGs at 69% (strategic level).However the road map developed was not clear on when and how the remaining 31% will be incorporated into the National development framework. It was also observed that NPA had not mapped and communicated the applicable targets and indicators for each sector, MDA, LGs, private partners and CSOs. In addition, guidelines for mainstreaming SDGs into sectors, MDAs \n106 \nand Local government plans had not been developed. Without a framework for mainstreaming SDGs, assessment of alignment of sectors, MDAs and LGs to SDGs will present challenges.", "metadata": {"headings": [{"headings_0": {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "page": 115, "level": 3}}, {"headings_1": {"content": "i. Integration of SDGs into National Context", "page": 115, "level": 3}}, [{"headings_0": {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "page": 115, "level": 3}}, {"headings_1": {"content": "i. Integration of SDGs into National Context", "page": 115, "level": 3}}], [{"headings_0": {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "page": 115, "level": 3}}, {"headings_1": {"content": "i. Integration of SDGs into National Context", "page": 115, "level": 3}}]], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iii. Policy integration and coordination", "metadata": {"headings": [{"headings_0": {"content": "iii. Policy integration and coordination", "page": 116, "level": 3}}, {"headings_1": {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "page": 115, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "TWGs are not functioning as envisaged in the SDG coordination framework. The committees and TWGs were not fully constituted; there was no record of quarterly meetings and progress reports. None of the TWG had appointed its full membership, and assigned responsibilities to the various parties in the TWG. \niv. Creating ownership and engaging stakeholders in integrating the SDGs into the", "metadata": {"headings": [{"headings_0": {"content": "iii. Policy integration and coordination", "page": 116, "level": 3}}, {"headings_1": {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "page": 115, "level": 3}}, [{"headings_0": {"content": "iii. Policy integration and coordination", "page": 116, "level": 3}}, {"headings_1": {"content": "ii. Alignment of Policies, Budgets and Programmes to SDGs", "page": 115, "level": 3}}]], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "national context", "metadata": {"headings": [{"headings_0": {"content": "national context", "page": 116, "level": 2}}, {"headings_1": {"content": "iii. Policy integration and coordination", "page": 116, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Overall, the level of public awareness on SDGs in the country remained low as reflected in responses obtained through interviews conducted by the audit team in selected MDAs and LGs. There were no specific SDG outreaches organised to engage and get views of various stakeholders at regional and local government levels for consideration in the preparation process. Whereas the TWG on communication and advocacy had developed a communication framework for SDGs, it was yet to develop the communication and advocacy strategy. The MoICT&NG with support from UNDP had translated SDGs awareness messages into 10 local languages in form of brochures. However, the communication and advocacy TWG did not provide evidence of having disseminated them to sectors, MDAs, LGs and communities as intended.", "metadata": {"headings": [{"headings_0": {"content": "national context", "page": 116, "level": 2}}, {"headings_1": {"content": "iii. Policy integration and coordination", "page": 116, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "v. Mobilizing resources and capacities for implementing the 2030 Agenda", "metadata": {"headings": [{"headings_0": {"content": "v. Mobilizing resources and capacities for implementing the 2030 Agenda", "page": 116, "level": 3}}, {"headings_1": {"content": "national context", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Finance TWG led by MoFPED was expected to use the identified national programs and applicable targets for Uganda to assess the resources needed in terms of financing and capacity development to deliver the 2030 Agenda. This was to include reviewing and enhancing the existing arrangements for mobilising resources, knowledge sharing, technology and partnerships for implementing the 2030 Agenda in Uganda. It was observed that MoFPED was in the process of developing a domestic revenue mobilization strategy for Uganda with the aim of raising tax-to-GDP ratio from 14% to 16% by 2019/20 in line with the set target under the NDPII and medium-term Sustainable National Development Plan. However the delay by NPA in identification and integration of all SDG \n107 \ntargets into the national development plans presents a risk that the current revenue mobilisation efforts may not fully address \nthe needs of the 2030 Agenda. It was also observed that TWGs had not been facilitated to implement their planned activities.", "metadata": {"headings": [{"headings_0": {"content": "v. Mobilizing resources and capacities for implementing the 2030 Agenda", "page": 116, "level": 3}}, {"headings_1": {"content": "national context", "page": 116, "level": 2}}, [{"headings_0": {"content": "v. Mobilizing resources and capacities for implementing the 2030 Agenda", "page": 116, "level": 3}}, {"headings_1": {"content": "national context", "page": 116, "level": 2}}], [{"headings_0": {"content": "v. Mobilizing resources and capacities for implementing the 2030 Agenda", "page": 116, "level": 3}}, {"headings_1": {"content": "national context", "page": 116, "level": 2}}]], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "vi. Monitoring, follow-up, review and reporting on progress towards the implementation of the 2030 Agenda", "metadata": {"headings": [{"headings_0": {"content": "vi. Monitoring, follow-up, review and reporting on progress towards the implementation of the 2030 Agenda", "page": 117, "level": 3}}, {"headings_1": {"content": "v. Mobilizing resources and capacities for implementing the 2030 Agenda", "page": 116, "level": 3}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The 2030 Agenda required monitoring, follow up, review and reporting processes for SDGs to be a primary responsibility of every government. This required determination of applicable indicators, establish baseline data, and review and update the M&E frameworks to facilitate effective tracking of SDG implementation. The assessment conducted by UBOS for data in collaboration with the United Nations Statistics Division revealed that only 202 out of 230 global indicators were applicable to Uganda and the TWG had nationalized the applicable indicators and incorporated the Levels I, II and III indicators into the updated NSI framework. However, UBOS was yet to establish comprehensive baseline data on all applicable targets that would be used to track progress for SDGs implementation. In addition the data gap analysis of indicators for SDGs at program/service delivery points had not taken place. Although the NSS has the capacity to cover all the 202 indicators, the current modules used can only produce data for 85 indicators, of which data on 45 indicators was fully available while for the remaining 40, data could be obtained by UBOS with additional resources.", "metadata": {"headings": [{"headings_0": {"content": "vi. Monitoring, follow-up, review and reporting on progress towards the implementation of the 2030 Agenda", "page": 117, "level": 3}}, {"headings_1": {"content": "v. Mobilizing resources and capacities for implementing the 2030 Agenda", "page": 116, "level": 3}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 117, "level": 3}}, {"headings_1": {"content": "vi. Monitoring, follow-up, review and reporting on progress towards the implementation of the 2030 Agenda", "page": 117, "level": 3}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. NPA should prioritise the review of policies, strategies and processes for effective integration of SGDs. The OPM should undertake regular follow up of activities allocated to TWGs to ensure that all responsibilities assigned to TWG\u2019s are timely executed and reported on. \nii. The OPM and NPA should fast track the review and update of the enabling tools and instruments for effective implementation of SDGs. The process of agreeing and mapping applicable targets and indicators to sectors, MDAs and LGs should be expedited. \niii. The oversight role of parliament should be enhanced through sensitisation and revision of existing checklists to include SDG compliance. NPA should conduct the assessment of technical capacity of planners at the different planning levels, identify the gaps and \n108 \nstrengthen capacity to facilitate integrated and multi-sectoral development planning for SDGs. \niv. The OPM should ensure full operationalisation of the SDGs coordination framework by ensuring full constitution of all TWGs, and quarterly progress meetings are held at all levels, reports prepared and reviewed by the respective organs. \nv. The MoICT&NG should fast track the full constitution and operationalisation of the communication and advocacy TWG.", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 117, "level": 3}}, {"headings_1": {"content": "vi. Monitoring, follow-up, review and reporting on progress towards the implementation of the 2030 Agenda", "page": 117, "level": 3}}, [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 117, "level": 3}}, {"headings_1": {"content": "vi. Monitoring, follow-up, review and reporting on progress towards the implementation of the 2030 Agenda", "page": 117, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 117, "level": 3}}, {"headings_1": {"content": "vi. Monitoring, follow-up, review and reporting on progress towards the implementation of the 2030 Agenda", "page": 117, "level": 3}}]], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 118, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 117, "level": 3}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Whereas the GoU committed to implement SDGs Agenda 2030 over the next 15 years from 2016 to 2030, formulated the SDGs Coordination framework and launched the SDGs roadmap in 2018, the existing gaps in the operationalisation of the SDGs framework pose a challenge in creating a suitable environment for their implementation. To ensure realisation of the expected benefits of the Agenda 2030, it is important that a comprehensive and supportive SDGs coordination framework and roadmap are fully operationalised and streamlined and the necessary capacities provided to all the TWGs, MDAs and LGs to allow them effectively implement their assigned roles and responsibilities.", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 118, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 117, "level": 3}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.2 MANAGEMENT OF WETLANDS IN UGANDA BY THE WETLANDS MANAGEMENT DEPARTMENT (WMD) UNDER THE MINISTRY OF WATER AND ENVIRONMENT (MWE)", "metadata": {"headings": [{"headings_0": {"content": "6.3.2 MANAGEMENT OF WETLANDS IN UGANDA BY THE WETLANDS MANAGEMENT DEPARTMENT (WMD) UNDER THE MINISTRY OF WATER AND ENVIRONMENT (MWE)", "page": 118, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 118, "level": 3}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Wetlands Management Department (WMD) is charged with management and protection of wetlands in collaboration with NEMA, District Local Governments and other key players. However, a decline in the countrywide wetland coverage has been reported over the years with rampant encroachment for sand mining, cultivation, settlement and industrial establishment, reports of issuance of land titles in wetlands, among others. \nIn light of the above, the Office of the Auditor General conducted a Value for Money audit to establish the extent of reduction in wetland coverage countrywide and evaluate the adequacy of measures put in place by the Wetlands Management Department (WMD) to ensure protection and restoration of wetlands. \n109", "metadata": {"headings": [{"headings_0": {"content": "6.3.2 MANAGEMENT OF WETLANDS IN UGANDA BY THE WETLANDS MANAGEMENT DEPARTMENT (WMD) UNDER THE MINISTRY OF WATER AND ENVIRONMENT (MWE)", "page": 118, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 118, "level": 3}}, [{"headings_0": {"content": "6.3.2 MANAGEMENT OF WETLANDS IN UGANDA BY THE WETLANDS MANAGEMENT DEPARTMENT (WMD) UNDER THE MINISTRY OF WATER AND ENVIRONMENT (MWE)", "page": 118, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 118, "level": 3}}]], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 119, "level": 3}}, {"headings_1": {"content": "6.3.2 MANAGEMENT OF WETLANDS IN UGANDA BY THE WETLANDS MANAGEMENT DEPARTMENT (WMD) UNDER THE MINISTRY OF WATER AND ENVIRONMENT (MWE)", "page": 118, "level": 2}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. Status of Wetlands Countrywide", "metadata": {"headings": [{"headings_0": {"content": "i. Status of Wetlands Countrywide", "page": 119, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Wetland coverage dropped from 15.5% in 1994 to 13% in 2015. 50% of permanent loss happened in L. Kyoga and L. Victoria basins alone. Currently, 31% of the remaining wetlands countrywide are degraded, while 69% are intact. Almost half of degradation (46%) is in Eastern Uganda. 55% is in L. Kyoga drainage basin.", "metadata": {"headings": [{"headings_0": {"content": "i. Status of Wetlands Countrywide", "page": 119, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ii. Permits and Land Titles in Wetlands", "metadata": {"headings": [{"headings_0": {"content": "ii. Permits and Land Titles in Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "i. Status of Wetlands Countrywide", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "During the review period, NEMA issued 239 wetland user permits, but it was noted that both NEMA and WMD had limited staff to monitor compliance countrywide, while the districts were underfunded to undertake this task. In addition, it was noted that land titles were issued for 782 plots wholly or partially located in wetlands in Kampala, Wakiso and Mukono alone, meaning that this figure is much higher countrywide. WMD reported that it had shared shapefiles showing wetland boundaries with MLHUD in 2015, though no evidence of this obtained. Importantly, cabinet resolved to cancel titles in wetlands in", "metadata": {"headings": [{"headings_0": {"content": "ii. Permits and Land Titles in Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "i. Status of Wetlands Countrywide", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "2016. The estimated cost of cancellation for Kampala, Wakiso and Mukono only was 6.74 billion, but no funding had been released for this by the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "ii. Permits and Land Titles in Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "i. Status of Wetlands Countrywide", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "iii. Restoration of Wetlands", "metadata": {"headings": [{"headings_0": {"content": "iii. Restoration of Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "ii. Permits and Land Titles in Wetlands", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "WMD\u2019s efforts to restore degraded wetlands fell far below the ideal, with only 0.3% of the required area having been restored in the 4 years under review, leaving a restoration shortfall of 99.7% less than two years to 2020. Moreover, annual wetland degradation continues to outpace restoration rates. However, WMD\u2019s shift to prevention of encroachment rather than emphasis on post-encroachment eviction and restoration is a step in the right direction.", "metadata": {"headings": [{"headings_0": {"content": "iii. Restoration of Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "ii. Permits and Land Titles in Wetlands", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iv. Demarcation and Gazettement of Wetlands", "metadata": {"headings": [{"headings_0": {"content": "iv. Demarcation and Gazettement of Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "iii. Restoration of Wetlands", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "WMD\u2019s delay to gazette wetlands and complete demarcation makes it difficult to identify wetland boundaries and encourages continued encroachment. There is also potential wastage of UGX 662,841,802 due to failure to utilize all pillars and beacons purchased for demarcation. \n110", "metadata": {"headings": [{"headings_0": {"content": "iv. Demarcation and Gazettement of Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "iii. Restoration of Wetlands", "page": 119, "level": 3}}, [{"headings_0": {"content": "iv. Demarcation and Gazettement of Wetlands", "page": 119, "level": 3}}, {"headings_1": {"content": "iii. Restoration of Wetlands", "page": 119, "level": 3}}]], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "v. Promotion of Knowledge on Management of Wetlands", "metadata": {"headings": [{"headings_0": {"content": "v. Promotion of Knowledge on Management of Wetlands", "page": 120, "level": 3}}, {"headings_1": {"content": "iv. Demarcation and Gazettement of Wetlands", "page": 119, "level": 3}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "WMD has not prioritized implementation of the necessary measures to acquire, disseminate and promote knowledge on management of wetlands. For instance, WMD had not developed a wetlands inventory since the year 2000. Also, the NWIS is characterised by out-dated data, relevance for only 45 districts, limited accessibility and heavy software. In addition, no evidence was provided for training of staff and stakeholders using government releases over the 4 years under review despite expenditure amounting to UGX 207.23 million. As a result, there is insufficient knowledge to guide decision-making in management of wetlands both at national and local government levels.", "metadata": {"headings": [{"headings_0": {"content": "v. Promotion of Knowledge on Management of Wetlands", "page": 120, "level": 3}}, {"headings_1": {"content": "iv. Demarcation and Gazettement of Wetlands", "page": 119, "level": 3}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "vi. Coordination between WMD and NEMA", "metadata": {"headings": [{"headings_0": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}, {"headings_1": {"content": "v. Promotion of Knowledge on Management of Wetlands", "page": 120, "level": 3}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "There was poor coordination between WMD and NEMA, characterised by unclear delineation of roles, responsibilities and expected outputs between WMD and NEMA; failure by NEMA to delegate to WMD the power to enforce compliance; differing visions of management of wetlands; conflicting decisions; gaps in information-sharing; and absence of a dispute-resolution mechanism and hierarchy of authority to step in in case of conflicts or differing positions between WMD and NEMA. However, government was taking action to improve coordination between the two agencies and more clearly define their respective roles in the revised National Environment Bill and the draft Wetlands Resources Bill.", "metadata": {"headings": [{"headings_0": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}, {"headings_1": {"content": "v. Promotion of Knowledge on Management of Wetlands", "page": 120, "level": 3}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS To Government", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, {"headings_1": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. Government should consider making it mandatory to involve environment officers in the titling process right from local government level; \nii. Government should set up mechanisms to protect civil servants from pressure or undue influence from powerful actors in execution of their duties related to wetland management or issuance of titles; \niii. Allegations of corruption in issuance of land titles in wetlands should be investigated and culprits given deterrent punishments. \n111 \niv. MoFPED should prioritise the release of funds to facilitate implementation of the cabinet decision to cancel land titles in wetlands and ensure vacation of the illegal occupants.", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, {"headings_1": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}, [{"headings_0": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, {"headings_1": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, {"headings_1": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, {"headings_1": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, {"headings_1": {"content": "vi. Coordination between WMD and NEMA", "page": 120, "level": 3}}]], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "To WMD/ MWE", "metadata": {"headings": [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. WMD should engage MLHUD to ensure the shapefiles indicating wetland boundaries are shared with all districts/ land offices and utilised; \nii. WMD should plan for and expedite the demarcation of critical wetland boundaries to ensure they are clearly visible; \niii. WMD should train members of the Uganda Land Commission, District Land Boards and Area Land Committees on the requirements of the land and wetland laws, and what constitutes a wetland/ wetland boundary. \niv. MWE should continuously engage MAAIF, MLHUD and other players to:", "metadata": {"headings": [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}]], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Expand interventions which seek to prevent wetland (re-)encroachment by addressing the factors that lead to encroachment such as declining fertility of traditional farmlands, water scarcity, unplanned urban expansion, to other areas not covered by the GCF projects;\n- Implement the plan to extend irrigation infrastructure especially in rice-growing regions to encourage the farmers to leave wetlands, after which they can re-generate on their own, saving government restoration costs; \nv. WMD, in consultation with NEMA and other relevant stakeholders, should develop guidelines or mechanisms to ensure wetland degraders pay for the costs of degradation.", "metadata": {"headings": [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": " \nvi. MWE should endeavour to complete the demarcation of remaining sections of the wetlands during FY 2019/20 using the remaining pillars and beacons as committed. \nvii. MWE should prioritise completion of the wetlands coding and gazettement activity. \nviii. The Accounting Officer MWE should prioritize compilation of an updated Wetlands inventory; \nix. \nMWE Management should further upgrade and update the NWIS software and explore options to make it more easily accessible; \n112 \nx. The Accounting Officer (MWE) should ensure that released funds are spent on planned activities in order to meet performance targets. \nxi. MWE should prioritise completion of the draft legislation on wetlands and develop a framework to govern coordination between WMD, NEMA and other key players in management of wetlands.", "metadata": {"headings": [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}, [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}], [{"headings_0": {"content": "To WMD/ MWE", "page": 121, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS To Government", "page": 120, "level": 3}}]], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 122, "level": 3}}, {"headings_1": {"content": "To WMD/ MWE", "page": 121, "level": 3}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Wetland coverage dropped significantly between 1994 and 2015 with the Lake Kyoga drainage basing experiencing particularly high levels of degradation and permanent loss of wetlands. \nGovernment efforts to reverse this decline during the 4 years under review had registered little success mainly due to emphasis by WMD on restoration of degraded wetlands which is expensive and does not adequately address the factors that push people to encroach on wetlands; unclear delineation of roles, responsibilities and mandates between WMD, NEMA and other key players in regulation and management of wetlands; failure to utilise all pillars and beacons purchased for demarcation; gaps in collection and dissemination of knowledge on wetlands to stakeholders to guide decision-making; failure to utilise training funds for the intended purpose; delay to fund implementation of the Cabinet resolution to cancel land titles in wetlands; and limited funding to district local governments to restore, protect and manage wetlands. \nOn a positive note, however, it was observed that starting late in 2017, WMD had started implementing a project to address factors that encourage encroachment in 20 districts, and review of legislation to clarify the mandates and roles of the different players was in advanced stages. It is hoped that these on-going interventions, coupled with implementation of the proposed audit recommendations will go a long way in stemming the worrying trend of wetland loss and improve the management of wetlands in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 122, "level": 3}}, {"headings_1": {"content": "To WMD/ MWE", "page": 121, "level": 3}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.3 THE REGULATION OF UNIVERSITIES BY THE NATIONAL COUNCIL OF HIGHER EDUCATION", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 THE REGULATION OF UNIVERSITIES BY THE NATIONAL COUNCIL OF HIGHER EDUCATION", "page": 122, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 122, "level": 3}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The National Council of Higher Education (NCHE) was established as the regulator of higher education to implement the Universities and Other Tertiary Institutions Act of Parliament (UOTIA, 2001 as amended). By the provisions of the Act, NCHE is mandated \n113", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 THE REGULATION OF UNIVERSITIES BY THE NATIONAL COUNCIL OF HIGHER EDUCATION", "page": 122, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 122, "level": 3}}, [{"headings_0": {"content": "6.3.3 THE REGULATION OF UNIVERSITIES BY THE NATIONAL COUNCIL OF HIGHER EDUCATION", "page": 122, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 122, "level": 3}}]], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "to guide the establishment of institutions of higher learning as well as ensure delivery of quality and relevant education to all qualified persons. \nNCHE has strived to achieve its mandate to ensure that sustainable quality higher education is provided at all Higher Educational Institutions in Uganda. However, there are chronic problems of staffing and inadequate research in universities2 that impede the achievement of quality education. This is coupled with the increase in number of universities. To date, the country has 9 public and 43 private universities. \nThe overall objective of the study was to assess the extent to which NCHE has ensured that universities comply with the operational and quality standards necessary for the delivery of quality higher education in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 THE REGULATION OF UNIVERSITIES BY THE NATIONAL COUNCIL OF HIGHER EDUCATION", "page": 122, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 122, "level": 3}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 123, "level": 3}}, {"headings_1": {"content": "6.3.3 THE REGULATION OF UNIVERSITIES BY THE NATIONAL COUNCIL OF HIGHER EDUCATION", "page": 122, "level": 3}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. Monitoring and institutional audits", "metadata": {"headings": [{"headings_0": {"content": "i. Monitoring and institutional audits", "page": 123, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 123, "level": 3}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "NCHE inadequately conducted monitoring and institutional audits during the period despite UGX 331,954,999 being provided. In the period 2015/16 to 2017/18 NCHE planned to undertake 60 monitoring visits of universities. Although management reported that they had conducted 30 monitoring visits, audit could only confirm eleven (11) monitoring visits, of which, three (3) were discussed by Council in the period. In addition, NCHE neither organised peer institutional audits nor undertook external institutional audits. This was due to inadequate allocation and utilisation of activity funds and low staffing to conduct the activity. This has led to universities continuing to run unaccredited/unrevised programmes, unreviewed charters and provisional licences, admitting students without equating their foreign study qualification, and universities providing education that is below standard and poor physical facilities. This affects the quality of higher education in the country.", "metadata": {"headings": [{"headings_0": {"content": "i. Monitoring and institutional audits", "page": 123, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 123, "level": 3}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ii. Conducting of tracer studies by NCHE and universities", "metadata": {"headings": [{"headings_0": {"content": "ii. Conducting of tracer studies by NCHE and universities", "page": 123, "level": 3}}, {"headings_1": {"content": "i. Monitoring and institutional audits", "page": 123, "level": 3}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "NCHE conducted two tracer studies in 2011 and 2015 for cohorts of 2001 and 2011 respectively, contrary to the good practice of having studies conducted for cohorts of \n2 NCHE 2018 annual performance report \n114 \nwithin 2-3 years. Moreover the studies were limited to an average of 6 universities and 16 programmes and 2000 graduates. The expected 2018 tracer study was not conducted despite UGX 90 million being budgeted in the period. The universities were also noted not to have conducted tracer studies. This was attributed to the universities not being compelled to undertake the studies. There is no information system in place to enable NCHE to track all graduates in the country. This contributes to the continuous mismatch between the needed graduate programmes and content with the labour market requirements.", "metadata": {"headings": [{"headings_0": {"content": "ii. Conducting of tracer studies by NCHE and universities", "page": 123, "level": 3}}, {"headings_1": {"content": "i. Monitoring and institutional audits", "page": 123, "level": 3}}, [{"headings_0": {"content": "ii. Conducting of tracer studies by NCHE and universities", "page": 123, "level": 3}}, {"headings_1": {"content": "i. Monitoring and institutional audits", "page": 123, "level": 3}}], [{"headings_0": {"content": "ii. Conducting of tracer studies by NCHE and universities", "page": 123, "level": 3}}, {"headings_1": {"content": "i. Monitoring and institutional audits", "page": 123, "level": 3}}], [{"headings_0": {"content": "ii. Conducting of tracer studies by NCHE and universities", "page": 123, "level": 3}}, {"headings_1": {"content": "i. Monitoring and institutional audits", "page": 123, "level": 3}}]], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iii. Minimum standards of courses of study", "metadata": {"headings": [{"headings_0": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}, {"headings_1": {"content": "ii. Conducting of tracer studies by NCHE and universities", "page": 123, "level": 3}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "I also noted that NCHE had established minimum standards for only 43 (2%) of the 2,104 courses of study. By April 2016, 38 of the 43 courses had since expired and were neither reviewed nor published. This led to programmes being accredited without a check to up to date standards which may compromise the quality of programmes taught. \nAs a result, NCHE has accredited 2,100 programmes without checking them against up to date minimum standards for courses of study.", "metadata": {"headings": [{"headings_0": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}, {"headings_1": {"content": "ii. Conducting of tracer studies by NCHE and universities", "page": 123, "level": 3}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}, {"headings_1": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The NCHE management should; \ni. Plan adequately, prioritize and allocate its resources, including the mandatory students\u2019 fees collections, to conduct its statutory obligations of monitoring and institutional audits, Tracer studies and minimum standards of courses of study. \nii. \nEnforce compliance by ensuring that all Universities offering un-accredited and/or courses whose accreditations have unrevised submit them for review leading to accreditation and/or re-accreditation or else have their licenses revoked, \niii. Enforce the conducting of tracer studies by the universities and consider developing guidelines and simpler templates for use by universities when undertaking tracer studies, and \niv. Government should build and empower the capacity of NCHE to undertake its mandate adequately, through a renewed policy with punitive measures for non-compliance \n115", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}, {"headings_1": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}, [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}, {"headings_1": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}, {"headings_1": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}, {"headings_1": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}, {"headings_1": {"content": "iii. Minimum standards of courses of study", "page": 124, "level": 3}}]], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 125, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Whereas the National Council of Higher Education has undertaken specific interventions aimed at increasing the quality of higher education in universities, inadequate monitoring and conducting of institutional audits and tracer studies and non-establishment of minimum standards of courses of study have resulted in universities mounting unaccredited and out-dated programmes, operating below the required quality assurance and capacity indicators, which has an effect on the quality of higher education. It is hoped that with the appropriate stakeholder engagement and policy review, the inadequacies in the higher education sector will be reduced to enable the country to benefit from improved quality of higher education, increase in employment prospects and more competent service delivery.", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 125, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 124, "level": 3}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 125, "level": 3}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Government undertook the identification and registration of persons as one of the ways to generating reliable identification data about persons living in Uganda. This information would be used for a number of purposes, such as facilitation of planning, helping strengthen security, among others. \nIdentification and registration of persons is a mandate of the National Identification and Registration Authority (NIRA). The authority is responsible for ensuring that citizens that meet the requirements are successfully identified and registered. Although this has been done there are complaints from members of the public about significant delays in the identification and registration of persons. \nThe Office decided to undertake a waiting time audit on the processes of identification and registration of persons. The results of the audit show that there areas of weaknesses in the timeliness with which NIRA identifies and registers persons as summarised below.", "metadata": {"headings": [{"headings_0": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 125, "level": 3}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. There were delays in processing of applications during the period of review. The processing of new applications was delayed by an average of 156 days in 2015, 91 days in 2016 and 100 days in 2017. \nii. \nApplications for replacements of lost identity cards were delayed by an average of 14 days \n116 \nin 2016, and 49 in 2017. Applications for change of particulars were encumbered with an average delay of 83 days in 2016 and 37 days in 2017. \nThe delays were caused by a number of factors which include: \ni. \nA number of applicants faced challenges in comprehending the requirements of the enrolment forms. As a consequence, the applicants submit incomplete and inaccurate information which wastes a great deal of time at verification. \nii. \nShortage of staff at NIRA caused delays at enrolment, processing of applications and distribution of finished cards. \niii. \nThere were also delays in transmission of data by NIRA from the enrolment centres because the transmission is done manually rather than online. Similarly there were also delays in the delivery of finished cards to the collection centres. \niv. \nThere is currently no mechanism of tracking the progress of applications within the processing system and providing timely feedback to applicants where queries were raised on applications. \nThese weaknesses can, however be addressed if the following steps are taken:", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}, [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, {"headings_1": {"content": "6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE NATIONAL IDENTIFICATION AND REGISTRATION AUTHORITY", "page": 125, "level": 3}}]], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 125, "level": 3}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. \nManagement should expedite the translation of the requirements of registration into local languages to ease enrolment. \nii. \nManagement should also liaise with the relevant stakeholders particularly the Ministry of Public Service and the Ministry of Finance to address the current staff shortages. \niii. Management should also expedite the process of procuring service providers for the delivery of enrolment data to the processing centre and delivery of finished cards. \niv. Management should expedite the process of reviewing the current processes and ensure that the system is fully automated to improve efficiency. \nv. Sensitise the public about the different processes of identification and registration to enable the applicants understand these processes which will in turn save time spent to identify and register citizens. \n117", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 125, "level": 3}}, [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 125, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 125, "level": 3}}]], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 127, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Although NIRA to a large extent, has undertaken the identification and registration of persons as mandated by the Registration of Persons Act, as observed a number of weaknesses still exist within the processes of identification and registration which have resulted in significant delays in processing of the applications. These delays can be significantly reduced if the weaknesses noted by the Audit are addressed.", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 127, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 126, "level": 3}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "metadata": {"headings": [{"headings_0": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 127, "level": 3}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Uganda mostly exports agricultural products which contribute 80% of her total exports. These products mainly include coffee, fish, maize, tobacco, tea, beans, and flowers among others. \nThe country is also making progress on the exportation of value added and manufactured products, such as base metal products, cement, sugar, plastics and cosmetics3. \nExport promotion is a key Government priority and the Government recognises that one of the ways to improve the current balance of payments is to promote exports, ensure stable supply to target markets and ensure that exports are competitive and meet international standards. In a bid to realise this, Government has undertaken a number of initiatives aimed at promoting export growth among which was the creation of the Uganda Export Promotion Board (UEPB) to facilitate the development promotion and coordination of all export related activities. \nA review of the performance of this Board revealed areas that need attention if UEPB is to achieve its objective. These include those highlighted in the following key findings:", "metadata": {"headings": [{"headings_0": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 127, "level": 3}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. \nIt was noted that the current coordination measures were ineffective in fostering the development of export trade. There is currently no formal and clear coordination framework through which UEPB engages the other sector players. Similarly, there is no clear definition of the roles and responsibilities of the key players within the export sector. \nii. \nThe trade and market information provided to exporters was in most cases not up to date \n3 http/www.businessdirectory.com/export promotion \n118 \nwhile in other cases no information was available at all. \niii. \nThere was no evidence of regular review of policies, plans and strategies in the form of policy papers, policy briefs or reports. Similarly, there was no clear system of collecting feedback about the current polices through, for example regular surveys. \niv. Some key aspects of building the capacity of exporters, such as, the implementation of the export curriculum, largely remained unimplemented. There was also no evidence that UEPB undertakes post training follow-ups to evaluate the impact of the training and offer post training support.", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}, [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 127, "level": 3}}, {"headings_1": {"content": "6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY UGANDA EXPORT PROMOTIONS BOARD", "page": 127, "level": 3}}]], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 128, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 127, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. \nUEPB should spearhead efforts to put in place a proper coordination framework with the different sector players in order to harness the synergies that exist amongst the different stakeholders. \nii. \nUEPB should ensure that funds released for provision of trade information are optimally utilised utilised for this purpose. UEPB should also find alternative ways of obtaining information about external markets rather than relying on the embassies and missions and regularly subscribe to online market and buyer information sources which provide reliable and up to date international market information. \niii. UEPB should streamline the processes of reviewing existing policies and develop a comprehensive system of gathering feedback from exporters about the current export plans, policies and strategies. \niv. \nUEPB should develop comprehensive training plans as a guide for implementing activities aimed at building the capacity of the exporters. UEPB in addition should desist from reallocating funds meant for capacity building of exporters.", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 128, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 127, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 128, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 128, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The export trade sector has to a large extent not performed to its full potential because of a number of weaknesses, such as: inadequate coordination among the stakeholders, insufficient trade and market information, inadequate review of existing policies and strategies and failure to build the capacity of exporters. This sector can, however, perform better and make a bigger contribution to the economy if the identified weaknesses are addressed. \n119", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 128, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 128, "level": 3}}, [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 128, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 128, "level": 3}}]], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.6 AN EVALUATION OF THE OUTPUT BASED AID PROJECT IMPLEMENTED BY RURAL ELECTRIFICATION AGENCY", "metadata": {"headings": [{"headings_0": {"content": "6.3.6 AN EVALUATION OF THE OUTPUT BASED AID PROJECT IMPLEMENTED BY RURAL ELECTRIFICATION AGENCY", "page": 129, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 128, "level": 3}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "By 2012 only 7% of the rural Ugandan households were connected. The low level of electricity access negatively affects government efforts to boost production, create jobs, provide clean source of energy and preserve the environment. The Output Based Aid (OBA) Project, implemented by the Rural Electrification Agency (REA) was funded by a grant of USD 20.2 million, contributed by the Global Partnership on Output-based Aid (GPOBA) and other stakeholders, including the International Development Association (IDA), KfW (German development bank). The project objective was to make access to grid electricity affordable for 132,500 poor households. However during implementation REA set targets for each Licence Distribution Companies totalling 152,861 households. Under the OBA project, service delivery is contracted out to licensed service providers The overall audit objective was to evaluate the extent to which the OBA project achieved its expected outputs in due regard to the approved procedures and operations.", "metadata": {"headings": [{"headings_0": {"content": "6.3.6 AN EVALUATION OF THE OUTPUT BASED AID PROJECT IMPLEMENTED BY RURAL ELECTRIFICATION AGENCY", "page": 129, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 128, "level": 3}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS i. Extent of achieving target household connections", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS i. Extent of achieving target household connections", "page": 129, "level": 3}}, {"headings_1": {"content": "6.3.6 AN EVALUATION OF THE OUTPUT BASED AID PROJECT IMPLEMENTED BY RURAL ELECTRIFICATION AGENCY", "page": 129, "level": 3}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Apart from UMEME, one of the Licensed Distribution Companies (LDC), with an individual performance of 87.2%, all the other 7 LDCs did not meet their total individual target connections, all attaining less than 53% level of performance. This was attributed to project design issues, lack of capacity by the LDCs and inadequate consumer awareness. \nii. Extent to which procedures were undertaken in regard to the manual \nContrary to operational guidelines I noted that LDCs did not submit all required annual work plans and budgets in a timely manner and REA management contract management reports were not fully submitted. In addition to inadequate monitoring by management against the set result indicators, segregate accounts were neither opened nor internal audits undertaken despite the project having USD 1m budget to undertake the activity. As a result management\u2019s ability to assess, monitor and manage LDC\u2019s performance was curtailed. \n120", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS i. Extent of achieving target household connections", "page": 129, "level": 3}}, {"headings_1": {"content": "6.3.6 AN EVALUATION OF THE OUTPUT BASED AID PROJECT IMPLEMENTED BY RURAL ELECTRIFICATION AGENCY", "page": 129, "level": 3}}, [{"headings_0": {"content": "KEY FINDINGS i. Extent of achieving target household connections", "page": 129, "level": 3}}, {"headings_1": {"content": "6.3.6 AN EVALUATION OF THE OUTPUT BASED AID PROJECT IMPLEMENTED BY RURAL ELECTRIFICATION AGENCY", "page": 129, "level": 3}}], [{"headings_0": {"content": "KEY FINDINGS i. Extent of achieving target household connections", "page": 129, "level": 3}}, {"headings_1": {"content": "6.3.6 AN EVALUATION OF THE OUTPUT BASED AID PROJECT IMPLEMENTED BY RURAL ELECTRIFICATION AGENCY", "page": 129, "level": 3}}]], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iii. Extent to which operations were adequately undertaken.", "metadata": {"headings": [{"headings_0": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS i. Extent of achieving target household connections", "page": 129, "level": 3}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In spite of the fact that the poverty mapping consultant only identified 42,134 out of the expected 250,000 eligible households for the OBA subsidy, a performance of 16.8%, REA paid Euro 83,361.69 (about 45% of the contract price) to the Consultant. Under the consumer awareness contract, inadequacies were noted in the implementation of the contract, leading to a claim by REA of Euros 243,510.24 (equivalent to UGX 779,232,780) from the consultant. With such shortcomings, there is doubt on how beneficiaries were identified. During physical verification various inadequacies were also identified, for instance, houses which were connected beyond the 35 meters and connections made to non-qualifying households.", "metadata": {"headings": [{"headings_0": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS i. Extent of achieving target household connections", "page": 129, "level": 3}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "REA management should: \ni. Involve all the relevant stakeholders in project design to ensure that project implementation targets are met, connections are made to the intended beneficiaries and household connections are optimized. \nii. Ensure that companies that undertake project implementation submit all the required plans so that project implementation can easily be tracked and corrective measures taken in a timely manner. \niii. Ensure that it undertakes due diligence in procuring consultants and should undertake adequate contract management to ensure contract obligations are met. \niv. Follow up and enforce reporting by LDCs to ensure that the reports are produced as required by the OBA operational manual, which should inform decision making by stakeholders. \nv. For future projects, consideration should be made for adequate physical verifications of connections to ensure reimbursements are made for only connections done in accordance with the specified criteria. \nvi. Institute a re-verification framework IVA in order to provide quality assurance of connections before reimbursements. \n121", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}, [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "iii. Extent to which operations were adequately undertaken.", "page": 130, "level": 3}}]], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 131, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Whereas the Rural Electrification Agency under the Output Based Aid project was reported to have achieved 75.7 % of the project targeted connections of 152,861, inadequacies in planning, procurement, financial/contract management and reporting led to lower performance of a majority of LDCs. In addition, due to shortfalls by REA management in monitoring and audit, audit could not confirm whether the project met the anticipated 10% increase in rural electrification. \nIt is hoped that with the implementation of the new electricity connection policy that provides free household connection to all households in Uganda, the lessons identified and learnt under this study will be applied to efficiently and effectively fulfil the objectives of the new policy.", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 131, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "metadata": {"headings": [{"headings_0": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 131, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["Most activities done by people, particularly outdoor activities, have to be done with", null], ["weather in mind and therefore it is", "critical to provide meteorological services that support"], ["relevant national needs, such as: protection of life and property, safeguarding the", null], ["environment and contributing to sustainable development. In the recent past, the impacts", null], ["of climate change, such as: unreliable rains, increased frequency of floods, landslides,", null], ["drought as well as disease outbreaks and epidemics like malaria and cholera, among", null], ["others, have been rampant.", null], ["In Uganda, meteorological services are provided by Uganda National Meteorological", null], ["Authority (UNMA) which is a semi-autonomous government institution and a", null], ["Government\u2019s authoritative voice on weather and climate.", null], ["UNMA is mandated to promote, monitor weather and climate as well as provide weather", null], ["predictions and advisories to Government and other stakeholders for use in the sustainable", null], ["development of the country and these services are guided by the World Meteorological", null], ["Organization (WMO) standards, International Civil Aviation Organization (ICAO)", null], ["standards, the National Climate Change Policy 2015, and UNMA Act 2012.", null], ["The Office of the Auditor General undertook a value for money audit to assess the", null], ["measures put in place by the Uganda National Meteorological Authority (UNMA) to", null], ["produce and disseminate accurate, timely and comprehensive meteorological information", null]], "metadata": {"headings": [{"headings_0": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 131, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "122", "metadata": {"headings": [{"headings_0": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 131, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "that meets the information needs of users. In order to achieve this, the audit assessed the procedures used by UNMA to carry out weather observations and whether they were in a manner prescribed by World Meteorological Organization standards, the process of data processing, analysis and storage and whether it was in accordance with the recommended best practices and the appropriateness of the dissemination mechanisms employed by UNMA to ensure that weather and climate products and services are received by the different stakeholders in a timely manner. \nThe study covered two financial years 2016/17 and 2017/18 focusing on functioning manual and automatic weather stations.", "metadata": {"headings": [{"headings_0": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 131, "level": 3}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. \nBy audit time, only Entebbe synoptic station was observing and reporting meteorological data throughout the 24 hours as required by WMO. The other synoptic stations were operating 12 hours during day but also had failed to observe the main standard hours of times of 3 am (0000z) and 9 pm (1800z). \nii. Since February 2017, UNMA has no governing board that is responsible for recruiting and appointing staff and formulation of meteorology regulations. \niii. Except for weather equipment at Entebbe synoptic station that were calibrated in January 2017, all the other equipment in different stations had not been calibrated by audit time. \niv. Most weather parameters were being observed and reported by synoptic stations as required by WMO. However, Agromet stations were not observing and reporting soil temperature, soil moisture and evaporation necessary for agronomic applications. In addition, the hydromet stations were not observing and reporting all the parameters required by WMO. For instance Kyejonjo hydromet station only observed and reported rainfall for the two year period under study and hydro meteorological data on river water level, river discharge, suspended sediments in rivers, and water quality were not recorded. \nv. Except for Entebbe aerodrome station that reported aerodrome warnings and wind shear warnings as required by ICAO, the other four aerodrome stations that is Soroti Gulu, Kasese and Arua were not observing and reporting these parameters. \n123 \nvi. By audit time, only 29 (56%) out of 52 manual weather stations were functional, 43 automatic weather stations had been installed but also they were not regularly reporting and no weather radars had been installed. \nvii. By audit time, UNMA did not have a data backup system as required by WMO and only 80% of rainfall records and 40% of temperature records had been digitalized. The other weather parameters remained un-digitalized due to inadequate staff in this section, and less than 10% of the original manual weather records had been scanned. \nviii. Seasonal climate outlooks were not being received by the farmers on a quarterly basis. In addition, the fishermen, especially on Lake Victoria, were not receiving weather alerts.", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}, [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}], [{"headings_0": {"content": "KEY FINDINGS", "page": 132, "level": 3}}, {"headings_1": {"content": "6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY UGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA)", "page": 131, "level": 2}}]], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 132, "level": 3}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Whereas meteorological services remain important in the sustainable development of the country and in reducing the environmental hazards that Uganda is currently facing, UNMA still faces challenges of inadequate essential equipment, uncalibrated equipment, limited coverage and functionality of stations and lack of high speed processing facilities, among others. The measures put in place by UNMA to produce and disseminate accurate, timely and comprehensive meteorological information are still inadequate and, therefore, UNMA\u2019s strategic objectives are likely not be achieved.", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 132, "level": 3}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. UNMA should liaise with the relevant authorities to ensure that the appointment of the board members is fast-tracked to ensure that and substantive staff are recruited at all levels. \nii. UNMA should prioritize calibration of equipment in its budget , pursue regional collaborative arrangements with other neighbouring states for possible partnerships and also in the long run set up calibration laboratories \niii. UNMA Management should continue to plan and budget for the required equipment and instruments and also liaise with relevant authorities to ensure that stations are equipped with essential equipment and instruments. \niv. UNMA should develop maintenance and replacement plans for the existing weather stations especially rainfall stations, and ensure that regular maintenance is carried out \n124 \nv. Staff in the data processing unit need more specialised training on the use of the CLIMSOFT so that they can be in position to perform troubleshooting and regular maintenance of the software instead of relying on hired experts. \nvi. UNMA should prioritize digitisation and scanning of original weather records by planning and budgeting for scanners, staff and data backup systems. \nvii. UNMA should enter into service level agreements with Internet providers to ensure that regular internet connectivity is maintained for models to run effectively on the server \nviii. UNMA should develop and implement a robust dissemination mechanism that will ensure all District production officers and other users receive weather and climate information in time. For instance, UNMA needs to work directly with farmer associations and fishermen groups to ensure that meteorological information is received by the individual persons in time. \nix. UNMA should implement a feedback mechanism to allow production officers and extensions workers to log in complaints and suggest areas of improvement.", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}, [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 133, "level": 3}}]], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.8 FOLLOW UP REPORT ON THE VALUE FOR MONEY AUDIT ON REGULATION AND MONITORING OF DRILLING WASTE IN THE ALBERTINE GRABEN BY THE NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA)", "metadata": {"headings": [{"headings_0": {"content": "6.3.8 FOLLOW UP REPORT ON THE VALUE FOR MONEY AUDIT ON REGULATION AND MONITORING OF DRILLING WASTE IN THE ALBERTINE GRABEN BY THE NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA)", "page": 134, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "In 2014, my office undertook an Environment Audit on Regulation and Monitoring of Drilling Waste Management in the Albertine Graben by NEMA and a report was submitted to Parliament. The audit sought to ascertain how drilling waste was handled in the exploration phase between 2006 and 2014, since the volumes produced would only shoot up as activity entered the development and production phases. \nThe 2014 audit found that there was inadequate waste management legislation and as a result NEMA had directed all IOCs to hold the waste in waste consolidation areas (WCAs). It also found that IOCs did not prepare and submit self-monitoring reports to NEMA within the required time frame. Furthermore, while NEMA and Lead Agencies made efforts to monitor and enforce compliance to proper waste management practices in the Albertine Graben, performance gaps were identified in this area. Finally, NEMA did not independently verify laboratory results submitted by the IOCs. \n125 \nThe purpose of this follow-up was to: establish the extent to which NEMA had implemented the recommendations in the 2014 VFM report mentioned above; assess whether or not there had been improvements in management of drilling waste in the Albertine Graben; and assess whether any new recommendations were needed to ensure adequate management of drilling waste.", "metadata": {"headings": [{"headings_0": {"content": "6.3.8 FOLLOW UP REPORT ON THE VALUE FOR MONEY AUDIT ON REGULATION AND MONITORING OF DRILLING WASTE IN THE ALBERTINE GRABEN BY THE NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA)", "page": 134, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}, [{"headings_0": {"content": "6.3.8 FOLLOW UP REPORT ON THE VALUE FOR MONEY AUDIT ON REGULATION AND MONITORING OF DRILLING WASTE IN THE ALBERTINE GRABEN BY THE NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA)", "page": 134, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}], [{"headings_0": {"content": "6.3.8 FOLLOW UP REPORT ON THE VALUE FOR MONEY AUDIT ON REGULATION AND MONITORING OF DRILLING WASTE IN THE ALBERTINE GRABEN BY THE NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA)", "page": 134, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 133, "level": 3}}]], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 135, "level": 3}}, {"headings_1": {"content": "6.3.8 FOLLOW UP REPORT ON THE VALUE FOR MONEY AUDIT ON REGULATION AND MONITORING OF DRILLING WASTE IN THE ALBERTINE GRABEN BY THE NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA)", "page": 134, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The audit team noted that out of the 12 recommendations made in the Auditor General\u2019s report of 2014, 4 were fully implemented, 6 were partially implemented while 2 had not been implemented at all. \nHowever, it is important to note that the key recommendations of the 2014 audit, namely putting in place adequate legislation for management of drilling waste, and ensuring the waste held in Waste Consolidation Areas (WCAs) is treated and disposed of were fully implemented. The National Environment Bill, revised by NEMA to cater for oil and gas, was passed by Parliament on 14th November, 2018, and was awaiting the President\u2019s assent at the time of audit, after which the subsidiary legislation developed would be approved. \nHowever, neither NEMA nor the Petroleum Authority of Uganda (PAU) consistently collected or analysed records of quantities of liquid waste held by the IOCs in the WCAs before or after 2014 and as a result, they were unable to detected or satisfactorily explain the significant difference in the quantity of liquid drilling waste generated by TUOP at the time of the 2014 audit and the time of this follow-up.", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 135, "level": 3}}, {"headings_1": {"content": "6.3.8 FOLLOW UP REPORT ON THE VALUE FOR MONEY AUDIT ON REGULATION AND MONITORING OF DRILLING WASTE IN THE ALBERTINE GRABEN BY THE NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA)", "page": 134, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "FOLLOW-UP RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 135, "level": 3}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. The Minister of Environment should ensure that the subsidiary environmental legislation is approved as soon as possible once H.E. the President assents to the revised National Environment Act, in order to empower NEMA and the relevant Lead Agencies to adequately regulate waste management in the oil and gas sector. \nii. NEMA and PAU should investigate the cause of the discrepancy between the amount of liquid waste stored by Tullow Uganda Operations Pty at the time of the 2014 audit, and the actual amount disposed of. \n126 \niii. In future, in cases where untreated liquid waste may be held, NEMA and PAU should periodically obtain accurate records of the quantities and analyse them to spot any anomalies and address them expeditiously. \niv. NEMA should ensure that the waste disposed of is monitored at stipulated intervals by the regulated community (IOCs/ Waste disposal firms) and NEMA staff.", "metadata": {"headings": [{"headings_0": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 135, "level": 3}}, [{"headings_0": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 135, "level": 3}}], [{"headings_0": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 135, "level": 3}}], [{"headings_0": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 135, "level": 3}}], [{"headings_0": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 135, "level": 3}}]], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR", "metadata": {"headings": [{"headings_0": {"content": "6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR", "page": 136, "level": 3}}, {"headings_1": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The health sector is one of the priority sectors of government that is critical in the attainment of Uganda Vision 2040 by producing a healthy and productive population that effectively contributes to socio-economic growth. The sector comprises a number of spending agencies (votes) namely; The Ministry of Health (Vote 014), National Medical Stores (Vote 116), Uganda Cancer Institute (Vote 114); Uganda Heart Institute (Vote 115); Uganda Blood Transfusion Service (Vote 151); Uganda Aids Commission (Vote 107), Health Service Commission (Vote 134), Mulago National Referral Hospital (Votes 161), Butabika National Mental Referral Hospital (Vote 162), 14 Regional Referral Hospitals (Votes 163 \u2013 176), National Drug Authority, Joint Clinical Research Centre, Uganda Virus Research Institute, Uganda National Research Health Organization and Regulatory Councils, i.e. Uganda Medical and Dental Practitioners Council, Uganda Nurses and Midwives Council and Allied Health Practitioners Council.", "metadata": {"headings": [{"headings_0": {"content": "6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR", "page": 136, "level": 3}}, {"headings_1": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Ministry of Health is the central agency in charge of policy analysis and formulation, strategic planning, provision of nationally coordinated services that include emergency preparedness, health research, and monitoring and evaluation of the overall health sector performance.The Health Sector Development Plan notes that in terms of planning, there is a major shortcoming where health sector targets and activities are set without the requisite costing of activities and allocation of required resources to meet them. Also, priorities are not adequately set, which makes it difficult to implement plans in resource constrained situations. The Government of Uganda has steadily increased its budget allocation of funds to the health sector; however, it continues to allocate less than 10% of its budget to health care, which is less than the 15% agreed in the Abuja Declaration by heads of African states. The current funding of US$ 27 per capita per annum \n127", "metadata": {"headings": [{"headings_0": {"content": "6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR", "page": 136, "level": 3}}, {"headings_1": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}, [{"headings_0": {"content": "6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR", "page": 136, "level": 3}}, {"headings_1": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}]], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "expenditure on health care is far below the US$ 44 per capita recommended4. Due to the resource constraints it is imperative that the available resources are utilized effectively to deliver on the health sector objectives. \nThe Office of the Auditor General undertook a value for money audit to assess the extent of delivery of planned outputs of eight (8) selected entities in the health sector in the financial year 2017/2018. The eight entities comprised of Ministry of Health, Mulago National Referral Hospital Complex, Uganda Blood Transfusion Services, Mbarara Regional Referral Hospital, Gulu Regional Referral Hospital, Mbale Regional Referral Hospital, Masaka Regional Referral Hospital and Fort Portal Regional Referral Hospital.", "metadata": {"headings": [{"headings_0": {"content": "6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR", "page": 136, "level": 3}}, {"headings_1": {"content": "FOLLOW-UP RECOMMENDATIONS", "page": 135, "level": 3}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 137, "level": 3}}, {"headings_1": {"content": "6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR", "page": 136, "level": 3}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. Extent of delivery of planned outputs", "metadata": {"headings": [{"headings_0": {"content": "i. Extent of delivery of planned outputs", "page": 137, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 137, "level": 3}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "It was observed that out of the 52 sampled planned outputs in the 8 selected health sector entities, 14 outputs(27%) were fully achieved, 18 were partially achieved (34.6%) and 11 outputs were not implemented at all (21.2%) . The extent of delivery for 9 (constituting 17.3%) of the planned outputs could not be assessed , because there were no performance targets and indicators set for the outputs. MoH which is the largest player in the sector was able to achieve 26% of its planned outputs; for the rest of the entities, the level of achievement ranged from 16.6% to 50%. \nFor the 18 outputs that were patially achieved under various entities, the major contributing factors for partial achievement were procurement delays, budget shortfalls, delayed release of funds and diversion of funds.", "metadata": {"headings": [{"headings_0": {"content": "i. Extent of delivery of planned outputs", "page": 137, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS", "page": 137, "level": 3}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ii. Planning and Budgeting", "metadata": {"headings": [{"headings_0": {"content": "ii. Planning and Budgeting", "page": 137, "level": 3}}, {"headings_1": {"content": "i. Extent of delivery of planned outputs", "page": 137, "level": 3}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Review of the certificate of compliance of the annual budget 2017/18 assessment report by National Planning Authority (NPA) indicated that the Health sector is 51.7 percent compliant. Specifically, the sector performed at 88%, 38.1%, 67.6% and 37.3% at planning, project implementation, budget process instruments (BFP and AB) and annual budget performance, respectively. The performance was on account of low budget \n4 World Health Organization Profiles, http://www.aho.afro.who.int/profiles\\_information/index.php/uganda:health\\_financing\\_system 128 \nabsorption by the majority of health sector institutions especially under projects. In terms of strategic planning, the sector is doing well as six (6) out of the eight (8) selected entities had approved strategic plans. Also available is the approved health sector development plan which is aligned to the NDPII. However, Mulago Hospital Complex and Fort Portal RRH scored 0% at planning on account of not having approved strategic plans. It was also observed that under MoH there were a number of projects under implementation which were not among the interventions proposed in the NDPII.", "metadata": {"headings": [{"headings_0": {"content": "ii. Planning and Budgeting", "page": 137, "level": 3}}, {"headings_1": {"content": "i. Extent of delivery of planned outputs", "page": 137, "level": 3}}, [{"headings_0": {"content": "ii. Planning and Budgeting", "page": 137, "level": 3}}, {"headings_1": {"content": "i. Extent of delivery of planned outputs", "page": 137, "level": 3}}], [{"headings_0": {"content": "ii. Planning and Budgeting", "page": 137, "level": 3}}, {"headings_1": {"content": "i. Extent of delivery of planned outputs", "page": 137, "level": 3}}]], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iii. Release/ Funds disbursement performance", "metadata": {"headings": [{"headings_0": {"content": "iii. Release/ Funds disbursement performance", "page": 138, "level": 3}}, {"headings_1": {"content": "ii. Planning and Budgeting", "page": 137, "level": 3}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "During the FY 2017/2018, out of the total UGX 1.95 trillion allocated to the Health Sector, UGX 1.28 trillion which represents 66% was released. All votes received about 100% of the budget except MoH which received only 36%. For the eight (8) selected entities it was observed that overall, 55.6% of the approved budget was realized by the entities. Most of the entities received their entire budgetary allocations except MoH .. For MoH, the shortfall was caused by low disbursement performance from external financing. In terms of counterpart funding, it was observed that government released all the expected counterpart funding contributions on all the externally funded projects. Due to the poor release performance especially by MoH, a number of outputs and targets were either not implemented or partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "iii. Release/ Funds disbursement performance", "page": 138, "level": 3}}, {"headings_1": {"content": "ii. Planning and Budgeting", "page": 137, "level": 3}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iv. Utilization/ Absorption of funds", "metadata": {"headings": [{"headings_0": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}, {"headings_1": {"content": "iii. Release/ Funds disbursement performance", "page": 138, "level": 3}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Out of the total release of UGX 1.28 trillion, the health sector spent a total of UGX 1.191 trillion representing 93.04% of the released amount. For the 8 selected entities, the analysis showed that the entities spent 79% of the amount released. The unutilized funds (UGX 99.4 billion) were mainly funds earmarked for pension, gratuity and social contribution and construction projects among others. \nFailure to absorb funds was attributed to procurement delays and delayed verification of decentralised pensioners in Regional Referral Hospitals. \n129", "metadata": {"headings": [{"headings_0": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}, {"headings_1": {"content": "iii. Release/ Funds disbursement performance", "page": 138, "level": 3}}, [{"headings_0": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}, {"headings_1": {"content": "iii. Release/ Funds disbursement performance", "page": 138, "level": 3}}]], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "v. \nFurther analysis of the performance of the selected outputs revealed that in addition to poor release performance, the delivery of the expected outputs was affected by budget variations such as reallocations, diversion/ mischarge of funds and delays in procurement. The analysis showed that for the eight (8) selected entities, on average over 50% (UGX 28 billion) of the funds released for the selected sub programs (outputs) were not spent on the planned outputs .This impacted on the achievement of the planned outputs. The Accounting Officers attributed this to resource constraints imposed by the MTEF limits issued by Ministry of Finance and the priority demands entities have to meet even where resources are not forthcoming.", "metadata": {"headings": [{"headings_0": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}, {"headings_1": {"content": "iii. Release/ Funds disbursement performance", "page": 138, "level": 3}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "vi. Monitoring and Evaluation", "metadata": {"headings": [{"headings_0": {"content": "vi. Monitoring and Evaluation", "page": 139, "level": 3}}, {"headings_1": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "From the interviews held with project coordinators, heads of departments and Accounting Officers in the selected entities, the audit team established that there were no specific monitoring and evaluation work plans with clear set targets and indicators to facilitate monitoring of planned activities for the programs and projects selected for review. It was further noted through review of the expenditure files that although funds amounting to UGX 1,287,353,819 were spent on monitoring and evaluation of projects and programs, there were no specific monitoring and evaluation reports on file to confirm that the expected monitoring and evaluation activities were carried out and recommendations made for corrective action. \nvii. Performance reporting \nReview of the annual work plans, approved budget estimates and the 4th quarter cumulative performance reports indicated that in all the selected health sector institutions, there were some errors and inconsistencies in reporting on the delivery of outputs and in some instances there was no relationship between the planned outputs and the actual reported achievements. Also the revised approved budget figures in the Ministerial Policy Statements and cumulative vote performance reports were at variance with the actual revised budgeted figures captured in the IFMS. \n130", "metadata": {"headings": [{"headings_0": {"content": "vi. Monitoring and Evaluation", "page": 139, "level": 3}}, {"headings_1": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}, [{"headings_0": {"content": "vi. Monitoring and Evaluation", "page": 139, "level": 3}}, {"headings_1": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}], [{"headings_0": {"content": "vi. Monitoring and Evaluation", "page": 139, "level": 3}}, {"headings_1": {"content": "iv. Utilization/ Absorption of funds", "page": 138, "level": 3}}]], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 140, "level": 3}}, {"headings_1": {"content": "vi. Monitoring and Evaluation", "page": 139, "level": 3}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. \nThe sector should strive to always give priority to the proposed NDPII health sector interventions and targets during planning and budgeting. The tendency to take on new projects outside NDPII projects should be restrained or undertaken in accordance with the national planning framework. \nii. \nThe Ministry should work closely with stakeholders to ensure that program activities are properly planned to facilitate timely disbursement of funds. \niii. \nAccounting Officers should adhere to the approved budgetary allocations and work plans. Where inevitable, budget variations should be undertaken in accordance with the established procedures. \niv. The sector should set realistic targets with clear performance indicators during planning and endeavour to revise the targets in case of low budget outturn caused by poor commitment from donors/Government to release all the funds as planned and in a timely manner. \nv. The sector should constitute M&E units to properly monitor implementation of activities, consolidate all the reports generated from the individual Programme/project monitoring teams/committees and follow up recommended corrective actions. In addition, the established units should ensure that specific M&E plans are developed with clear indicators and targets for assessing performance and ensure availability of accurate and timely information on health sector performance. \nvi. The sector should ensure that the performance is accurately reported to inform appropriate government policy actions.", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 140, "level": 3}}, {"headings_1": {"content": "vi. Monitoring and Evaluation", "page": 139, "level": 3}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 140, "level": 3}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Overall, the selected eight (8) entities in the sector partially achieved their expected planned outputs for the year. The delivery of the expected outputs and targets was affected by challenges in planning, budget shortfalls, funds absorption, procurement delays and budget variations among others. To improve on the output delivery, it is important that the existing challenges in monitoring and evaluation are also addressed to ensure corrective action and accurate information for decision making. \n131", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 140, "level": 3}}, [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 140, "level": 3}}]], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "metadata": {"headings": [{"headings_0": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Uganda\u2019s national transport system is comprised of road, rail, air and inland water transport modes thus the Transport sector is divided into sub sectors based on these modes. With over 90% of cargo freight and passengers moving by road, road transport is the core and dominant mode of transport. Air and rail transport modes are still growing with limited utilisation while inland water transport is less developed. Uganda Vision 2040 emphasizes that the country must urgently attain an integrated transport infrastructure network to spur its own economic growth; this will entail development of a highly interconnected transport network and services optimizing the use of rail, road, water and air transport modes. The Works and Transport sector is one of the priority sectors of Government and has been identified in the NDP II as a complementary sector which supports the key growth sectors. It is led by the Ministry of Works and Transport (MoWT) which is responsible for policy formulation, legislation, strategic planning, setting standards, regulation, and monitoring and evaluation of the Sector5. The other entities within the sector include, Uganda National Roads Authority (UNRA), Uganda Road Fund (URF), Uganda Railways Corporation (URC) and Civil Aviation Authority (CAA).", "metadata": {"headings": [{"headings_0": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "The Sector Development Plan (2015/16-2019/20) and Annual Sector Performance Report 2016/17 highlights various challenges within the sector such as inadequate funding; high costs of acquisition of land for the right of way for the development of infrastructure projects coupled with unfavourable land law which affects budget performance especially for externally financed projects in terms of project costs and completion period. Inadequate infrastructure therefore remains one of the binding constraints to the country\u2019s economic growth with an estimated infrastructural financing gap of USD 0.4 billion per annum. In order to meet this gap, it is imperative that available resources are efficiently and effectively utilised in order to close the existing infrastructural funding gap and spur economic growth. \nDue to the significant budget allocations made towards the sector, there are increasing demands for better performance and management of public resources within the sector. It is against this background that the Office of the Auditor General decided to undertake \n5 Works and Transport sector Development plan 2015/16-2019/20 page 3 \n132 \na value for money audit to assess extent of delivery of expected outputs by the Ministry and other entities within the sector during the financial year 2017/18. The audit focused on two entities namely: MOWT and UNRA.", "metadata": {"headings": [{"headings_0": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}, [{"headings_0": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}], [{"headings_0": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}], [{"headings_0": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}], [{"headings_0": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 140, "level": 3}}]], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY FINDINGS Budget Implementation -Delivery of Expected Outputs", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS Budget Implementation -Delivery of Expected Outputs", "page": 142, "level": 3}}, {"headings_1": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Out of a total of 39 sampled projects selected from 2 entities namely MoWT and UNRA, it was established that 11 outputs (28.2%) were achieved; and 20 (51.28%) outputs partially achieved. On the other hand, 4 (10.26%) key outputs were not achieved at all. Furthermore, of the 39 planned outputs, we were not able to assess the extent of delivery of outputs of 4 (10.26%) key planned outputs due to lack of adequate performance information. This assessment is consistent with the Certificate of Compliance 2017/18 by National Planning Authority which showed that, the sector was 54.4% compliant in terms of implementation of the budget. \nKey factors impacting on the delivery of the expected outputs for the sector are expressed below.", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS Budget Implementation -Delivery of Expected Outputs", "page": 142, "level": 3}}, {"headings_1": {"content": "6.3.10 BUDGET PERFORMANCE BY THE WORKS SECTOR", "page": 141, "level": 3}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "i. Planning and Budgeting", "metadata": {"headings": [{"headings_0": {"content": "i. Planning and Budgeting", "page": 142, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS Budget Implementation -Delivery of Expected Outputs", "page": 142, "level": 3}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Whereas the Sector Development Plan (SDP) is in tandem with the long-term national development goals and objectives, it was difficult to match the respective outputs in the NDPII and SDP. Additionally, in the Certificate of compliance issued by NPA 2017/18 it was observed that despite the good progress in the development of the sector plan, the plans are not translated into budget interventions necessary to achieve NDPII macroeconomic targets. It was also observed that the Ministry\u2019s five year strategic plan is still in draft form. In the absence of an approved strategic plan for the Ministry, the Ministry and indeed the sector may not be properly directed towards the achievement of the expected outputs given that the Ministry is responsible for policy formulation, legislation, strategic planning, setting standards, regulation, and monitoring and evaluation of the Sector. \n133", "metadata": {"headings": [{"headings_0": {"content": "i. Planning and Budgeting", "page": 142, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS Budget Implementation -Delivery of Expected Outputs", "page": 142, "level": 3}}, [{"headings_0": {"content": "i. Planning and Budgeting", "page": 142, "level": 3}}, {"headings_1": {"content": "KEY FINDINGS Budget Implementation -Delivery of Expected Outputs", "page": 142, "level": 3}}]], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ii. Release Performance and Absorption", "metadata": {"headings": [{"headings_0": {"content": "ii. Release Performance and Absorption", "page": 143, "level": 3}}, {"headings_1": {"content": "i. Planning and Budgeting", "page": 142, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The sector\u2019s approved budget for the year amounted to UGX.4.782 trillion, and UGX.4.260 trillion was released constituting 89% of the approved budget. Of the amount released, 89.4% was spent by the different entities under the works and transport sector. The budget shortfall of 11% was registered in external financing and this mainly affected UNRA where UGX 1,321,281,293,645 (68.5%) of the anticipated allocation from external financing was not realized; this was caused by appropriating funds for the critical oil roads yet at the time of budget approval, Government was still in the process of securing the funding from EXIM bank, and the process had not been finalised by end of FY 2017/2018. The MTEF figures for externally financed project are provided by the Ministry of Finance with limited input from UNRA. This created mismatch between the UNRA\u2019s actual budget requirements and appropriation.", "metadata": {"headings": [{"headings_0": {"content": "ii. Release Performance and Absorption", "page": 143, "level": 3}}, {"headings_1": {"content": "i. Planning and Budgeting", "page": 142, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iii. Re-allocation/virement worth UGX15 billion", "metadata": {"headings": [{"headings_0": {"content": "iii. Re-allocation/virement worth UGX15 billion", "page": 143, "level": 3}}, {"headings_1": {"content": "ii. Release Performance and Absorption", "page": 143, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Ministry made reallocations amounting to UGX 15 billion to outputs that had not been initially planned but did not adjust the planned outputs to reflect the respective changes in budgetary allocations.", "metadata": {"headings": [{"headings_0": {"content": "iii. Re-allocation/virement worth UGX15 billion", "page": 143, "level": 3}}, {"headings_1": {"content": "ii. Release Performance and Absorption", "page": 143, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "iv. Diversion of Funds", "metadata": {"headings": [{"headings_0": {"content": "iv. Diversion of Funds", "page": 143, "level": 3}}, {"headings_1": {"content": "iii. Re-allocation/virement worth UGX15 billion", "page": 143, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "There were instances of mischarge of expenditure to budget lines with no relation to the expenditure in question. This impacted on the financing of the planned activities resulting in some activities not being implemented. A total of UGX.281.67bn was found to have been diverted by UNRA towards unrelated activities. Accounting Officers attributed this practice to budget constraints imposed by the MTEF limits issued by MOFPED and the priority demands accounting officers have to meet even in instances where resources are not forthcoming.", "metadata": {"headings": [{"headings_0": {"content": "iv. Diversion of Funds", "page": 143, "level": 3}}, {"headings_1": {"content": "iii. Re-allocation/virement worth UGX15 billion", "page": 143, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "v. Inherent lags or delays in the procurement system and cost variations", "metadata": {"headings": [{"headings_0": {"content": "v. Inherent lags or delays in the procurement system and cost variations", "page": 143, "level": 3}}, {"headings_1": {"content": "iv. Diversion of Funds", "page": 143, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "It was observed that delays in procurement affected timely delivery of outputs. In UNRA for example, procurement delays were mainly caused by administrative reviews and sometimes bureaucratic processes to which procurements are subjected in fulfillment of the financing requirements. \n134 \nDespite funds being released for acquisition of land, there was minimal progress during the financial year 2017/2018 caused partly by disagreements over land ownership and land compensation rates.", "metadata": {"headings": [{"headings_0": {"content": "v. Inherent lags or delays in the procurement system and cost variations", "page": 143, "level": 3}}, {"headings_1": {"content": "iv. Diversion of Funds", "page": 143, "level": 3}}, [{"headings_0": {"content": "v. Inherent lags or delays in the procurement system and cost variations", "page": 143, "level": 3}}, {"headings_1": {"content": "iv. Diversion of Funds", "page": 143, "level": 3}}], [{"headings_0": {"content": "v. Inherent lags or delays in the procurement system and cost variations", "page": 143, "level": 3}}, {"headings_1": {"content": "iv. Diversion of Funds", "page": 143, "level": 3}}]], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "vi. Monitoring and evaluation of implemented activities", "metadata": {"headings": [{"headings_0": {"content": "vi. Monitoring and evaluation of implemented activities", "page": 144, "level": 3}}, {"headings_1": {"content": "v. Inherent lags or delays in the procurement system and cost variations", "page": 143, "level": 3}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Ministry developed a Monitoring and Evaluation Framework Policy. It was however noted that although the Ministry had a number of indicators that are being used to assess its annual performance like GAPR indicators set by OPM, MoFPED indicators, and those set within the Ministerial Policy Statement among others, the monitoring and evaluation framework had proposed use of only golden indicators for the assessment of performance. In the case of UNRA, it was observed that despite its critical role in the organization, the M & E function is part of the larger Corporate Strategy Management department and with no funds specifically allocated to the M&E function. This has rendered it less effective in its day to day operations.", "metadata": {"headings": [{"headings_0": {"content": "vi. Monitoring and evaluation of implemented activities", "page": 144, "level": 3}}, {"headings_1": {"content": "v. Inherent lags or delays in the procurement system and cost variations", "page": 143, "level": 3}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "vii. Performance Reporting", "metadata": {"headings": [{"headings_0": {"content": "vii. Performance Reporting", "page": 144, "level": 3}}, {"headings_1": {"content": "vi. Monitoring and evaluation of implemented activities", "page": 144, "level": 3}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "There is lack of standardized indicators for assessment of performance by the sector and as a result, the indicators are stated and described differently in the various reports and planning documents.", "metadata": {"headings": [{"headings_0": {"content": "vii. Performance Reporting", "page": 144, "level": 3}}, {"headings_1": {"content": "vi. Monitoring and evaluation of implemented activities", "page": 144, "level": 3}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}, {"headings_1": {"content": "vii. Performance Reporting", "page": 144, "level": 3}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "i. \nThe sector should prioritize and budget for all those key priority interventions proposed in the NDPII and sector plans and expedite the approval of the ministry strategic plan. ii. \nThe Ministry should ensure that the agreed arrangements for external financing are adequately planned and operationalized in time in order to address the shortfalls in external financing. \niii. \nThe Ministry should ensure that where re-allocations are approved, the corresponding outputs are adjusted to reflect the new outputs. \niv. \nDiversion of funds should be avoided as it impacts on the implementation of planned activities. \nv. \nThe Ministry should ensure that procurements are undertaken within the timelines prescribed in the procurement regulations. \n135 \nvi. \nThe Ministry should standardize all the indicators used in performance reporting to avoid inconsistencies in performance reporting. \nvii. \nThe Ministry should standardize indicator setting to enhance performance reporting. viii. \nThe Ministry together with UNRA should continue engaging the responsible authorities to address the impediments to land acquisition for infrastructure projects.", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}, {"headings_1": {"content": "vii. Performance Reporting", "page": 144, "level": 3}}, [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}, {"headings_1": {"content": "vii. Performance Reporting", "page": 144, "level": 3}}], [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}, {"headings_1": {"content": "vii. Performance Reporting", "page": 144, "level": 3}}]], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 145, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Overall, the two selected sector entities partially and not fully achieved their outputs owing to various factors that included challenges in planning, budget shortfalls and absorption among others. Coupled with the gaps in the M&E function, these challenges have led to significant deviations from the annual planned activities in the sector. It is important that the sector addresses the gaps identified to improve on the achievement of the annual planned outputs. \n136 \nPart 7: SPECIAL AUDIT REPORTS \n7.0", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 145, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}, [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 145, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}], [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 145, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}], [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 145, "level": 3}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 144, "level": 3}}]], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "SPECIAL AUDIT REPORTS FOR 2017/18", "metadata": {"headings": [{"headings_0": {"content": "SPECIAL AUDIT REPORTS FOR 2017/18", "page": 146, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 145, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "7.1", "metadata": {"headings": [{"headings_0": {"content": "SPECIAL AUDIT REPORTS FOR 2017/18", "page": 146, "level": 3}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 145, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}, {"headings_1": {"content": "SPECIAL AUDIT REPORTS FOR 2017/18", "page": 146, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Under the Directorate of Forensic investigations and IT I planned to carry out 36 audits. By the end of the financial year, I had concluded 25 audits leaving 11 audits outstanding. The table below refers.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}, {"headings_1": {"content": "SPECIAL AUDIT REPORTS FOR 2017/18", "page": 146, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Table 29: Special Audits conducted", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**International Audits\\***", "2", "3", "-1"], ["**Forensic/Special Audits\\*\\***", "30", "20", "10"], ["**IT Audits**", "4", "2", "2"], ["**TOTAL**", "**36**", "**25**", "**11**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["Entity", "Planned Audits", "Actual Performance as at December 31st 2018", "Audits in progress"], "type": "table"}}, {"content": "NB: \n\\* denotes one more international audit undertaken although not included in the plan \\*\\* denotes five more special audits than planned", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**1**", "Accountability", "PPDA;", "Cooperative audit on public procurement systems in Uganda with a focus on Illicit Financial Flows", "Report issued"], ["**2**", "Accountability", "MoFPED", "Austrian Development Cooperation to government of Uganda during FYs 2011/12, 2012/13 and 2015/16", "Report issued"], ["**3**", "Education", "Makerere University", "Special investigation report into the alleged misappropriation of the school practice funds at the College of Education and External Studies at Makerere University", "Report issued"], ["**4**", "Education", "Barlonyo Technical Institute;", "Barlonyo Technical Institute special investigation;", "Report issued"], ["**5**", "Energy", "UEGCL", "UEGCL terminal benefits verification; Byaruhanga Joseph and Samuel Onapito", "Reports issued (2)"], ["**6**", "Energy", "MEMD/Karuma Dam", "Investigation in MEMD on Karuma Reimbursements (paid invoices)", "Report issued"], ["**7**", "Health", "Arua Referral Hospital", "Mismanagement of Funds at Arua Referral Hospital", "Report with ADA"], ["**8**", "Health", "Lira RRH", "Special Audit of Lira Regional Hospital", "Ongoing"]], "metadata": {"headings": [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN", "SECTOR", "NAME OF ENTITY", "DETAILS OF THE AUDIT", "STATUS"], "type": "table"}}, {"content": "137", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**9**", "Health sector", "Moroto Regional Referral Hospital", "Forensic audit on expenditures of Moroto Regional Referral Hospital", "Report issued"], ["**10**", "Public admin", "Parliament of Uganda", "Special audit on the cost of air tickets at Parliament of Uganda", "Report Issued"], ["**11**", "Works", "Ministry of Works and Transport", "Verification report of the terminal benefits of Mr. Reuben Kajwarire-former staff of Ministry of Works and Transport", "Report Issued"], ["**12**", "Regional audits", "African Union", "A report of factual findings by the African Union Board of external auditors in connection with the operations of the Pan African Parliament", ""], ["**13**", "Housing", "NH&CC", "NH&CC Investigation of CEO;", "Report issued"], ["**14**", "ICT", "UTL", "UTL terminal benefits verification;", "Ongoing"], ["**15**", "Public administration", "Iganga Municipal Council", "Alleged embezzlement, abuse of office and causing financial loss by officials from Iganga Municipal Council: (Youth Livelihood funds)", "Draft report with PA"], ["**16**", "Public administration", "Iganga Municipal Council", "Payment of wrong salary scales & ghost salary loans, perpetuated by the municipal senior account", "Report with SPA"], ["**17**", "Tourism", "Uganda Wildlife Authority", "Special audit on allegations of mismanagement, corruption, bribery and presentation of false financial statements against the Executive Director, UWA", "Report issued"], ["**18**", "", "Kole District", "Special audit report on the construction of selected roads, health and school infrastructure", "Report Issued"], ["**19**", "", "Amudat district", "Special audit of the construction of selected infrastructure in Amudat district", "Report issued"], ["**20**", "", "Nakapiripirit", "Special audit of the construction of selected infrastructure in Nakapiripirit district", "Report Issued"], ["**21**", "", "Gulu District", "Special audit report on the construction of boys dormitory at Northern Uganda Youth Development Centre (NUYDC)", "Report Issued"], ["**22**", "", "Bundibugyo District", "Special audit on the construction of teachers houses at Hakitengya community polytechnic in Bundibugyo District", "Report Issued"], ["**23**", "", "Mbale Municipality", "Special audit report on the construction of a water borne toilet at Mbale main Taxi-park by Mbale Municipality", "Report Issued"], ["**24**", "", "Lira Municipality", "Special audit report on implementation of infrastructure related works for the waste compositing plant in Lira Municipality", "Report Issued"], ["**25**", "", "Iganga district", "Special audit report on the construction of classroom blocks and laboratory at Nakalama Senior Secondary school in Iganga district", "Report Issued"], ["**26**", "", "Alebtong district", "Special audit report on implementation of selected infrastructure in Alebtong district", "Report Issued"], ["**27**", "", "Jinja district", "Special audit report on implementation of selected road maintenance activities in Bugembe Town Council", "Report Issued"]], "metadata": {"headings": [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN", "SECTOR", "NAME OF ENTITY", "DETAILS OF THE AUDIT", "STATUS"], "type": "table"}}, {"content": "138 \n139", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}, [{"headings_0": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}, {"headings_1": {"content": "SUMMARY OF SPECIAL AUDIT RESULTS", "page": 146, "level": 3}}]], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ANNEXURES", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 149, "level": 3}}, {"headings_1": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "ANNEXURE 1: OTHER INFORMATION, ACCOUNTING OFFICER\u2019S AND MY", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 149, "level": 3}}, {"headings_1": {"content": "Table 29: Special Audits conducted", "page": 146, "level": 3}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "RESPONSIBILITIES", "metadata": {"headings": [{"headings_0": {"content": "RESPONSIBILITIES", "page": 149, "level": 3}}, {"headings_1": {"content": "ANNEXURES", "page": 149, "level": 3}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 149, "level": 3}}, {"headings_1": {"content": "RESPONSIBILITIES", "page": 149, "level": 3}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. \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.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 149, "level": 3}}, {"headings_1": {"content": "RESPONSIBILITIES", "page": 149, "level": 3}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "Responsibilities of Management for the Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 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 Officers are accountable to Parliament for the funds and resources of the Votes/Entities under their control. \nThe Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore responsible for the preparation of Consolidated Financial Statements of Local Governments in accordance with the requirements of the Public Finance Management Act 2015, and the Local Governments Financial and Accounting Manual, 2007 and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatements, whether due to fraud or error. \n140", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}, [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}]], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "The Accountant General is responsible for overseeing the Government\u2019s financial reporting process. Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements My objectives as required by Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Sections 13 and 19 of the National Audit Act, 2008 are to obtain reasonable assurance about whether the consolidated 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 ISSAI\u2019s 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 consolidated financial statements. As part of an audit in accordance with ISSAI, I exercise professional judgment and maintain professional skepticism throughout the audit. I also; a) Identify and assess the risks of material misstatement of the consolidated 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. b) 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 entity\u2019s internal control. c) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. d) 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 entity\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 consolidated financial 141 statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}, [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 149, "level": 3}}]], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["S/N", "Entity", "BASIS OF OPINION", "KEY AUDIT MATTER /EMPHASIS OF MATTER / OTHER MATTER/COMPLIANCE MATTERS"], ["", "**JUSTICE, LAW AND ORDER SECTOR**", "", ""], ["**1.**", "Judiciary Department", "\u2022 Mischarge of expenditure UGX. 34,076,576,196 \u2022 Ineligible expenditure incurred on Registrar High Court Account \u2013 UGX. 3,393,243,713 \u2022 Accrued rent misstatement UGX. 2,781,289,345 \u2022 Doubtful Accountabilities UGX. 76,075,000", "\u2022 Budget shortfall of UGX. 375,994,125 \u2022 Unimplemented Activities \u2022 Domestic Arrears o Increase in domestic arrears to UGX. 6,011,439,314 o Under budgeting for domestic arrears of UGX. 2,756,289,477 to cater for UGX. 5,477,134,393 \uf0b7 Failure to remit unexpended money to the Consolidated Fund UGX. 841,604,776 \uf0b7 Expenditure with inadequate supporting documents UGX. 5,859,176,553 \uf0b7 Missing expenditure vouchers UGX. 1,754,335,163 \uf0b7 Irregular expenditure on facilitation allowance to staff UGX. 1,474,392,833 \uf0b7 Incompletely vouched expenditure UGX. 823,842,243 \uf0b7 Irregular advances to personal accounts UGX. 801,436,615 \uf0b7 Increase in case backlog by 9.2%"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "143 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}]], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Unauthorized procurements UGX. 7,247,112,408\n- Inappropriate use of the Quotation method of procurement UGX. 371,049,525\n- Diversion of plea bargaining and JLOS Activities funds UGX. 162,450,000\n- Non implementation of approved structure", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 149, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "2.2 Qualified Opinions", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["S/N", "Entity", "BASIS OF OPINION", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], ["", "**JUSTICE, LAW AND ORDER SECTOR**", "", ""], ["**1.**", "Directorate of Citizenship and Immigration Control", "\uf0b7 Mischarge of expenditure worth UGX. 2,623,321,454", "\uf0b7 Budget shortfall UGX.0.3bn \uf0b7 Non implementation of budgeted activities \uf0b7 Accumulation of domestic arrears UGX. 8,858,220,932 \uf0b7 Under collection of NTR by UGX.1.566 billion. \uf0b7 Failure to constitute the Board \uf0b7 Over stay of staff on interdiction \uf0b7 Ineffective management of visa system \uf0b7 Lack of rent agreement with CAA"], ["", "**PUBLIC SECTOR MANAGEMENT**", "", ""], ["**2.**", "The UNDP Funded Project Of Institutional", "\uf0b7 Questioned costs of USD 12,213", "\uf0b7 Outstanding bank confirmations USD.18,134"]], "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "BASIS OF OPINION", "KEY AUDIT MATTER /EMPHASIS OF MATTER / OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "144", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "Effectiveness Implemented By Office Of The Prime Minister", "", ""], ["", "**PUBLIC ADMINISTRATION SECTOR**", "", ""], ["**3.**", "Paris", "\uf0b7 Misstatement of Cash in Transit UGX. 248,491,354", "\uf0b7 Outstanding Revenue Arrears / UGX 419,461,724 \uf0b7 Excess Expenditure UGX.227,160,944 \uf0b7 Lack of Budgets for NTR"], ["**4.**", "Nairobi", "\uf0b7 Non reconciliation of rent revenue collections(overst ated by UGX.97,901,972", "\uf0b7 Outstanding arrears of revenue UGX.390,465,996. \uf0b7 Misstatement of Account Balances UGX 30,067,218 \uf0b7 Cash in Transit (overstated by UGX.26,863,909.) \uf0b7 Unauthorized excess expenditure (UGX 404,094,476) \uf0b7 Decline in rent revenue collections) \uf0b7 Lack of Budgets for NTR"], ["**5.**", "Riyadh", "\uf0b7 Misstated Cash and Cash Equivalents 301.8 million", ""], ["**6.**", "Tehran", "\uf0b7 Unaccounted for Cash In Transit UGX. 58, 323,838 \uf0b7 Un-supported adjustment of cash and cash equivalents UGX. 47,790,877", "\uf0b7 Un- resolved Qualification Issues for Prior Year \uf0b7 Un-authorized Excess Expenditure UGX. 334,903,850) \uf0b7 Unsupported Cash and cash equivalents figure UGX. 47,790,877 \uf0b7 Un- explained Adjustments Journals \uf0b7 Non \u2013Remittance of NTR UGX37,743,425"]], "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "BASIS OF OPINION", "KEY AUDIT MATTER /EMPHASIS OF MATTER / OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "145", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**7.**", "Tokyo", "\uf0b7 Mischarge of expenditure UGX. 507,832,344", "\uf0b7 Irregular payment of rent to 2 Foreign Service staff whose contracts had not been committed by Government UGX. 400,253,552 \uf0b7 Appointment of the Contracts Committee Members not approved by the ST/PS \uf0b7 Irregular constitution of the members of the contracts committee with two members who are not Ugandan Nationals \uf0b7 Members of the contracts committee also serving as members of the evaluation committee \uf0b7 Irregular payment of educational allowance UGX. 49,155,000 \uf0b7 Irregular cash payments to service providers UGX. 32,559,739"], ["**8.**", "Addis Ababa", "\uf0b7 Mischarge of expenditure UGX. 556,705,700 \uf0b7 Excess expenditure UGX. 913,346,776 \uf0b7 Unaccounted for cash at hand UGX. 264,531,134", "\uf0b7 Mischarge of expenditure UGX. 556,705,700 \uf0b7 Excess expenditure UGX. 913,346,776 \uf0b7 Unaccounted for cash at hand UGX. 264,531,134 \uf0b7 Use of NTR/unspent funds at source UGX. 427,571,837 \uf0b7 Government land at Lebu allocated to a private developer \uf0b7 Irregular refund of medical issues UGX. 26,761,394 \uf0b7 Irregular payment of education allowance UGX. 58,868,865 \uf0b7 Expiry of contract of SFO \uf0b7 Irregular cash payments to service providers UGX. 443,018,372 \uf0b7 No evidence of appointment of members of the contracts committee"]], "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "BASIS OF OPINION", "KEY AUDIT MATTER /EMPHASIS OF MATTER / OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "146", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Irregular composition of the membership of the contracts committee (one Ugandan and 2 Non-Ugandans) \uf0b7 Contracts committee performing roles of the evaluation committee", null, null], ["", "**HEALTH SECTOR**", "", ""], ["**9.**", "Ministry of Health", "\uf0b7 Diversion/Mischarg e of Funds UGX. 4,811,238,710", "\uf0b7 Unspent balances UGX.3,641,516,554 \uf0b7 None Alignment of the Ministry\u2019s budget with the National Development Plan \uf0b7 Domestic arrears UGX.42,597,252,938 \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala Project (MKCCAP) o Omission of essential components of works during planning and design review o Delayed execution of works o Validity of contractor\u2019s all risk policy o Unspecified percentage for Subcontracting of works o Non recovery of Advance Payment worth UGX.251,848,338, and retention worth UGX.628,710,846 o Implementation and Payment of some Addendum Works before Contractual Approval by contracts committee o Payment for unexecuted works USD.221, 142.63 o Delayed payment of VAT and IPCs USD. 903,954.53 o Lack of detailed measurement sheets"]], "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "BASIS OF OPINION", "KEY AUDIT MATTER /EMPHASIS OF MATTER / OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "147", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "o Exaggerated rates for whole sum demolitions potential saving of UGX.80, 156, 800. \no Lack of a maintenance plan for implemented Infrastructure \no \nInspection of works was carried out from 15th April 2018 to 30th May 2018 in the presence of Consultant and the Contractor\u2019s representatives. The following observations were made; \no Cracked terrazzo works. \no Poor bonding of tiles to walls \no Failed sections in compaction for driveway works \no Collapse of existing retaining wall behind Block J (Plant room) \no Improper disposal of demolished works \no Unpaved section at gate house (and several other locations on site) \no Silted drains at gate house, and block H \no Broken Window panes at several points \no Ponding at roof on block H \u2013 Pathology. \no Poorly placed window at block H, level 1 \no Poorly installed window behind level 1 at block H, (before mortuary outdoor AC units) \no Poor concrete haunching behind kerbworks along Block F-extension \n148", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}]], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "o Silted concrete U-drain, and ponding at road section in front of Plant room. \u2022 Transfers to National Medical Stores not Accounted for", null], ["Gulu Regional Referral Hospital", "\uf0b7 Unaccounted for Funds UGX. 583,965,423", "\uf0b7 Unimplemented budget activities \uf0b7 Inadequate Controls Surrounding Management of Domestic Arrears \u2013 UGX 1,649,847,321 \uf0b7 Unacknowledged Withholding Tax Remittances - UGX 111,598,776 \uf0b7 Diversion of funds meant for construction of 54 Unit staff houses - UGX 146,500,000 \uf0b7 Lack of Key senior staffs \uf0b7 Underpayment of Disturbance Allowances to staff UGX. 11,560,043 \uf0b7 Non-Tax Revenue (NTR) spent at source UGX 119,264,740 \uf0b7 \uf0b7 Condition of medical equipment \uf0b7 Lack of updated inventory register for medical equipment \uf0b7 Failure to maintain/Repair essential medical equipment \uf0b7 Failure to use Equipment due to lack of Consumables"], ["Lira Regional Referral Hospital", "\uf0b7 Mischarged Expenditure - UGX.167,904,869 \uf0b7 Unaccounted for funds - UGX.136,359,356", "\uf0b7 Non Tax Revenue (NTR) Spent at source - UGX.15,475,663 \uf0b7 Over statements of Benefits Expenditure - UGX.170,282,724 \uf0b7 Unsupported Payables/Domestic Arrears - UGX.157,916,520"]], "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "10. \n11. \n149", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}]], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Undisclosed Expenditure - UGX.298,206,573 \uf0b7 Overstatement of Net worth - UGX.108,735,083", "\uf0b7 Understaffing \uf0b7 Condition of Medical Equipment \uf0b7 Failure to plan for Consultancy Services \uf0b7 Failure to provide a Performance Security", null], ["Mbale Regional Referral Hospital", "\uf0b7 Unsupported Gratuity Payments UGX.695,585,680 \uf0b7", "\uf0b7 Unsupported domestic arrears UGX.752,666,672 \uf0b7 Shortfall in Central Government Grants UGX.141,57,943 \uf0b7 Understaffing \uf0b7 Irregular Payment of Salaries to Retired Staff \uf0b7 Lack of land titles \uf0b7 shortage of medical equipment, (Condition of the Medical equipment ) \uf0b7 There was no fridge for storage of dead bodies (State of the Hospital Mortuary)", null], ["Mubende Regional Referral Hospital", "\uf0b7 Mischarged Expenditure UGX.777,764,898 \uf0b7 Un-supported Receivables UGX.215,408,183", "\uf0b7 Budget shortfall of UGX.1,057,562,572 \uf0b7 Non construction of the paediatrics and medical wards \uf0b7 Domestic Arrears UGX.1,543,294,611 \uf0b7 Poor Condition of Medical Equipment \uf0b7 Poor maintenance of Medical Equipment", null], ["", "", "", null], ["**14.**", "", "", "\uf0b7"]], "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "12. \n13. \n150", "metadata": {"headings": [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}, [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}], [{"headings_0": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS 2.1 Adverse Opinions", "page": 152, "level": 3}}]], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "2.3 Unqualified Opinions", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["", "**JUSTICE, LAW AND ORDER SECTOR**", ""], ["**1.**", "Ministry Justice & Const. Affairs", "**Ministry of Justice and constitutional affairs** \uf0b7 Budget Shortfall UGX. 3,397,491,601 \uf0b7 Unimplemented Activities \uf0b7 Outstanding court awards and compensations and other domestic arrears UGX. 663,992,322,002 \uf0b7 Contingent Liabilities and guarantees UGX. 7,294,546,681,169 \uf0b7 Failure to enforce collection of revenue due from cases won by Government UGX. 20,609,131,791 \uf0b7 Mischarges of expenditure UGX. 124,775,000 \uf0b7 Non-prioritization of cases attracting high interest UGX. 123,670,379,996 \uf0b7 Staffing gaps-key unfilled positions include Directors, commissioners, and state attorneys **Administrator General** \uf0b7 Garnishee Order Bank Transfer UGX. 303,548,156 \uf0b7 Functions of the Administrator General \u2013 Administrator General is considered a Director reporting to Solicitor General. This is inconsistent with the regulations which require the Administrator General to be a Corporation sole by the name of the Administrator General of Uganda with perpetual succession and an Official Seal. \uf0b7 Inconsistencies in Establishment in the Directorate of the Administrator General \u2013 approved structure not consistent with Administrator General\u2019s Act."], ["**2.**", "UNDP Projects- Rule of Law and Constitutional Democracy", "\uf0b7 No Issue"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "151", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**3.**", "Support To Justice Law & Order Sector Program", "\uf0b7 Revenue Shortfall of JLOS/SWAP UGX. 14,721,258,439 \uf0b7 Under absorption of funds UGX. 9,187,548,674 \uf0b7 Under funding of JLOS Secretariat UGX. 1,195,241,837 \uf0b7 Judiciary \u2013 Diversion of JLOS SWAP funds UGX. 599,417,382 \uf0b7 Unimplemented Activities under MoJCA, ODPP, ULRC, JSC, LDC, MoLG and DCIC. \uf0b7 Delayed utilization of released project funds by DCIC UGX. 803,585,571 \uf0b7 UHRC \u2013 Delayed construction of Gulu Regional Offices \uf0b7 Failure to prepare and submit quarterly performance reports"], ["**4.**", "Directorate of Public Prosecutions", "\uf0b7 Budget shortfall UGX. 1,302,834,578 \uf0b7 Unimplemented activities \uf0b7 Slow roll out/ expansion of PROCAMIS to ODPP Upcountry stations \uf0b7 Low case clearance rate - ODPP performed inadequately with a case disposal rate of 8% compared to previous financial years when performance stood at 25% in 2015/2016 and 11% in 2016/2017 respectively. \uf0b7 Land issues \u2013 ODPP RSA Residence in Kapchorwa was constructed on land under contestation of ownership \uf0b7 Staffing shortages 59%"], ["**5.**", "Uganda Police Force", "\uf0b7 Non implementation of budgeted activities \uf0b7 Accumulation of domestic arrears UGX. 161,047,166,761 \uf0b7 Mischarge of expenditure UGX. 1,054,937,758 \uf0b7 Inadequate provisions for maintenance of existing fleet \uf0b7 Lack of an approved fleet management policy \uf0b7 Inadequate controls for fleet operational costs \uf0b7 Delays in some construction projects such as Natete police station \uf0b7 Un surveyed and untitled police land leading to encroachment \uf0b7 Non-operationalization of the Crime Records Management Information System (CRMS) and Suspect Profile System (SPS) \uf0b7 Un satisfactory performance in the investigation of crimes reported (only 22% successfully investigated and taken to court)"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "152", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "", null], ["**6.**", "Uganda Prisons Services", "\uf0b7 Budget short fall UGX.20bn \uf0b7 Non implementation of budgeted activities \uf0b7 Accumulation of domestic arrears UGX. 76,889,606,741 \uf0b7 Mischarge of expenditure UGX. 717,886,075 \uf0b7 Under collection of Non- Tax Revenue (NTR) by UGX. 16,755,347,833 (62%) \uf0b7 Un-accounted for land at Luzira-106.692 acres \uf0b7 Untitled and unsurveyed land \uf0b7 land with encroachments, disputes and encumbrances at Arua, Namalu, Amita, Ngenge, Ragem, Kotido, Bukedea and Budaka \uf0b7 Failure to fully operationalize the Human Resource Management Information system (HRMIS) \uf0b7 Overcrowding in prisons \uf0b7 Over-stay of prisoners on remand"], ["**7.**", "Ministry of Internal Affairs", "\uf0b7 Budget shortfall UGX.1.15bn \uf0b7 Non implementation of budgeted activities \uf0b7 Irregular accumulation of domestic arrears UGX. 132,097,495 \uf0b7 Mischarge of expenditure worth UGX. 145,290,468 \uf0b7 Payment of advances into personal accounts UGX. 196,274,547 \uf0b7"], ["**8.**", "UNDP Projects- Peace and Security for Systems Resilience implemented by Ministry of Internal Affairs", "\uf0b7 No Issue"], ["**9.**", "Directorate of Government Analytical Laboratory (DGAL)", "\uf0b7 Budget shortfall UGX.0.27bn \uf0b7 Non implementation of budgeted activities \uf0b7 Loss of equipment UGX. 26,386,790 \uf0b7 Non-operationalization of regional labs \uf0b7 Accumulation of case back logs \uf0b7 Staffing gaps (64.5%) \uf0b7"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "153", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "**PUBLIC SECTOR MANAGEMENT**", ""], ["**10.**", "OPM", "\uf0b7 Budget shortfall of UGX.10.96bn \uf0b7 Unimplemented activities \uf0b7 Inadequate controls surrounding management of domestic arrears-arrears incurred arrears outside the approved estimates appropriated by Parliament(UGX. 61,715,807) \uf0b7 Mischarged expenditure-UGX. 393,803,386 \uf0b7 Sustainability of Integrated Intelligent Computer (IICS) project under the Prime Minister Delivery Unit \uf0b7 Failure to fund capital budget of Northern Uganda Youth Development Centre(NUYCDC) \uf0b7 Lak of a Strategic Plan for NUYDC \uf0b7 Lack of Land titles for NUYDC \uf0b7 Failure to deduct NSSF worth UGX.11,565,000 \uf0b7 The KASIIMO initiative under the Luwero-Rwenzori Triangle program-Lack of verifiable database, Manual Veteran database"], ["**11.**", "NUSAF III", "\uf0b7 Under absorption of funds advanced for project activities (UGX. 66,46bn \uf0b7 Unimplemented budgeted activities \uf0b7 Un accounted for Subproject Grants - UGX.0.72bn \uf0b7 Unaccounted for district operation funds - UGX.0.097bn"], ["**12.**", "MOLG", "\uf0b7 Budget shortfall of UGX.5.3bn \uf0b7 Inadequate controls surrounding management of domestic arrears UGX. 31,88 bn \uf0b7 Wrong categorization of scientists \uf0b7 Management of District Revolving Fund (DRF); \uf0b7 Absence of Memorandum of Understanding (MoU) \uf0b7 UGX.740,931,594 of lent funds had not been recovered from the districts \uf0b7 Diversion of fund monies to other Ministry activities- UGX.278,752,347 \uf0b7 Absence of a comprehensive database of Local administrative units"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "154", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Absence of a strategic plan", null], ["**13.**", "The UNDP Funded Project of Inclusive and Sustainable New Communities In Uganda Implemented By Ministry Of Local Government", "\uf0b7 No issue"], ["**14.**", "MoPS", "\uf0b7 Budget shortfall of UGX.1.8 bn \uf0b7 Under collection of Non Tax revenue at Civil Service College- UGX.0.21bn \uf0b7 Inadequate controls surrounding management of domestic arrears GX. 1.24bn \uf0b7 Failure to fully decentralize pension management \uf0b7 Under staffing in Government-gap of 157,229 representing 34% of government posts across MDAs/LGs \uf0b7 Retired persons on the active payroll-1,674 still on active payroll as per June 2018 payroll \uf0b7 Irregular employment of pensioners on contract terms \uf0b7 Inconsistencies in IPPS employee records such as wrong dates of birth, appointment dates earlier than dates of birth \uf0b7 Lack of automatic notification of employees retirement due dates on the IPPS \uf0b7 Delayed in solving queried files \uf0b7 Multiple payments of gratuity"], ["**15.**", "UMMDAP", "\uf0b7 Budget shortfall of UGX. 4.9bn \uf0b7 Unimplemented budget activities \uf0b7 Outstanding VAT arrears - UGX.6,184,417,820 \uf0b7 Diversion of project funds-UGX. 40,563,582 \uf0b7 Delayed completion of additional civil works for Nyendo Market \uf0b7 Performance as per the logical framework-additional works on Nyendo market stalled"], ["**16.**", "MATIP II", "\uf0b7 Under absorption of funds advanced for project activities UGX.22.15bn \uf0b7 Unimplemented budget activities"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "155", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Construction of Markets-some works below target of 15% for all markets \uf0b7 Diversion of Project Funds- UGX.127,538,713 \uf0b7 Shortfall in GOU counterpart funding of UGX.1,734,218,331 representing 62% of budget", null], ["**17.**", "DOCTOR DIP", "\uf0b7 Under absorption of funds advanced to districts to undertake official activities UGX.2.59bn \uf0b7 Unimplemented budget activities \uf0b7 Delayed Implementation of sub projects \uf0b7 Advance to Personal Accounts to undertake project activities- UGX. UGX.629,311,633"], ["**18.**", "PRELNOR", "\uf0b7 Budget shortfall of UGX.3.19bn \uf0b7 Discrepancy between the project\u2019s and Ministry\u2019s budgets on GoU counterpart funding- UGX.417,593,000 \uf0b7 Diversion of GOU counterpart funding contribution to non - project activities- UGX.113,954,732 \uf0b7 Delay in acquisition of land for the construction of eight (8) satellite and three (3) bulk markets \uf0b7 MoU with District Farmers Association (DFA)-Under performance as per the annual performance targets with the District Farmers Association (DFA) \uf0b7 MoU with District Farmers Association (DFA) \uf0b7 Under performance as per the annual performance targets with the District Farmers Association (DFA) \uf0b7 Delayed procurement of walking tractors \uf0b7 Project performance against the Logical framework-partial/ non implementation of some activities"], ["", "**SECURITY**", ""], ["**19.**", "Ministry of Defence and Veterans Affairs", "\uf0b7 Budget shortfall UGX.71.37bn \uf0b7 Un Implemented budget activities \uf0b7 Non- compliance with commitment control procedures UGX.654bn"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "156", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under-Budgeting for Domestic Arrears (Outstanding domestic arrears were UGX. 764,230,132,962 yet budget was UGX.145,592,926,044 \uf0b7 Irregular Patient Referrals to Nakasero Hospital \uf0b7 Unjustifiable Compensation for land occupied by UPDF at Usuk, Ngariam, Katakwi District \uf0b7 Un justifiable Payment to Pajimolugwar clan and Pajimokal clan in respect of land \u2013 UGX.1,756,170,429 \uf0b7 Un justified Payment of Land at JIE Block 4, Plot 21, Nakapirimor, Kotido District \u2013 UGX.3,327,577,000 \uf0b7 Un justified Land compensation for Plot 20 Lugard Avenue, Entebbe \u2013 UGX.575,000,000 \uf0b7 Incomplete works at Peace Support Operation Training Centre (PSO TC)-SINGO \uf0b7 Abandoned motor vehicles at Peace Support Operation Training Centre (PSO TC)-SINGO \uf0b7 Abandoned Kaweweta construction sites works\u2013 UGX.3.1 billion \uf0b7 Incomplete Renovation works on the Administration Block at Lugazi \uf0b7 Land disputes at Kimaka \uf0b7 Failure to implement Presidential directive \uf0b7 Doubtful Supply of Jet Ranger spare parts by YAMASEC Ltd \u2013 USD.479,030.12 \uf0b7 Doubtful Fuel supply by Hared Petroleum Limited", null], ["**20.**", "State House", "\uf0b7 Un Implemented Budget activities \uf0b7 Non- compliance with commitment control procedures UGX.6.161 billion"], ["**21.**", "Office of the President", "\uf0b7 Budget shortfall UGX.0.32bn \uf0b7 Under absorption of funds UGX.1.16bn \uf0b7 Unimplemented Budget activities \uf0b7 Non -compliance with commitment control procedures UGX.49.bn"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "157", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under-Budgeting for Domestic Arrears UGX. 42,708,736,813 \uf0b7 Limited Transport Equipment for RDCs and DRDCs \uf0b7 Insufficient Office space for newly created districts \uf0b7 Non Assessment of the impact of Patriotism programs", null], ["", "**AGRICULTURE**", ""], ["**22.**", "Ministry of Agriculture Animal Industry & Fisheries", "\uf0b7 Budget shortfall UGX.22bn \uf0b7 Unspent funds 0.57bn \uf0b7 Unimplemented activities \uf0b7 Non-compliance with commitment control procedures UGX.27bn \uf0b7 Under budgeting for domestic arrears UGX.27bn \uf0b7 Untitled land in Kalangala and Buvuma under VODP \uf0b7 Lack of Performance indicators (Single Spine Extension System) \uf0b7 Slow recruitment process in Local Governments (Single Spine Extension System) \uf0b7 Missing land title and loss of land to Government entities (Bukalasa Agricultural College) \uf0b7 Loss of property due to fire (Bukalasa Agricultural College) \uf0b7 Failure to facilitate Demonstration and training activities at National Farmers Leadership Centre (NFLC) \uf0b7 Defunct Hatchery Lab/ Aquaria (Fisheries Training Institute) \uf0b7 Poor state of the boat yard (Fisheries Training Institute) \uf0b7 Asbestos roofing materials (Fisheries Training Institute)"], ["**23.**", "Vegetable Oil Development Project 2", "\uf0b7 Budget shortfall UGX.51.6bn \uf0b7 Unimplemented budget activities \uf0b7 Failure to finance operations-Kalangala Oil Palm Growers Trust \uf0b7 Outstanding advances to farmers UGX.28bn \uf0b7 Failure to transfer recovered funds to the UCF UGX.4bn \uf0b7 Overall Performance as per Logical Framework \uf0b7 Shortage of land needed by BIDCO-Buvuma Island \uf0b7 Wasteful expenditure on acquired Land- Buvuma Island"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "158", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to utilise acquired land by BIDCO- Buvuma Island \uf0b7 Inadequate Project monitoring", null], ["**24.**", "Agriculture Cluster Development Project", "\uf0b7 Budget short fall UGX.14.8bn \uf0b7 Low absorption of funds UGX.30.14bn \uf0b7 Unimplemented budgeted activities"], ["**25.**", "ATAAS (Grant) EU, WB and Danida - MAAIF", "\uf0b7 Non-implementation of budgeted activities \uf0b7 Under absorption of funds 8.9bn \uf0b7 Overall Performance as Per the Logical Frame work \uf0b7 Implemented practices significantly below the planned targets (Sustainable Land Management) \uf0b7 Delayed Disbursement of Funds to institutes \uf0b7 Delays in the procurement process"], ["**26.**", "Regional Pastoral Livelihood Improvement Project", "\uf0b7 Budget shortfall UGX.7.01bn \uf0b7 Under absorption of funds 32.6bn \uf0b7 Non-implementation of budgeted activities \uf0b7 Irregular payment of VAT on exempted supplies \u2013 UGX.139,703,172 \uf0b7 Failure to supply vaccines \uf0b7 Delayed deliveries \uf0b7 Failure to deliver on second contract \uf0b7 Irregular transfer of District Project funds to General Fund Account \uf0b7 Delayed procurement process for Consultancy services for the design and construction of livestock watering facilities \uf0b7 Inadequate Project Monitoring \uf0b7 Delayed Disbursement of Funds to Implementing Districts \uf0b7 Unimplemented Activities(Inspection in Katakwi District)"], ["**27.**", "Multi Sectoral Food Safety & Nutrition Project", "\uf0b7 Low Absorption funds-UGX.0.18 bn \uf0b7 Irregular payment of VAT for exempted Projects UGX.0.2bn \uf0b7 Irregular transfer of Project Funds to Iganga District General Fund Account (TSSA) UGX.0.209bn \uf0b7 Non-compliance with the Project Appraisal Document guidelines-Bugiri District \uf0b7 Insufficient Project Monitoring \uf0b7 Failure to conclude on monitoring indicators"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "159", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**28.**", "Enhancement of National Food Security", "\uf0b7 Budget shortfall UGX.4.36bn \uf0b7 Under absorption of funds UGX.0.76bn \uf0b7 Non-implementation of budgeted activities \uf0b7 Failure to hold Project Steering committee meetings"], ["**29.**", "USAKSS", "\uf0b7 Non-implementation of budgeted activities"], ["", "**TOURISM SECTOR**", ""], ["**30.**", "Ministry of Tourism, wildlife and antiquities", "\uf0b7 Budget shortfall UGX0.8bn \uf0b7 Non-Implementation of planned activities \uf0b7 Low Absorption of funds \u2013 UGX0.26bn \uf0b7 Inadequate controls surrounding domestic arrears UGX.3.6bn \uf0b7 Mischarge of Expenditure - UGX.0.045 bn \uf0b7 Lack of policy and regulatory guidelines for museum and monuments \uf0b7 Manual System for the Museum this has made records prone to errors and sometimes difficult to access \uf0b7 Lack of space for displaying several artifacts \uf0b7 Unmapped and un-gazetted cultural sites \uf0b7 Lack of funding for research and promotion of Museum activities \uf0b7 Lack of Land titles for Museums \uf0b7 Incomplete Asset Register \uf0b7 Staffing Gaps \uf0b7 Lack of Approved Strategic Plan for Affiliated Institutions \uf0b7 Lack of Training Plan-UGX.0.088bn"], ["", "**TRADE SECTOR**", "\uf0b7"], ["**31.**", "Ministry of Trade, Industry and Cooperatives", "\uf0b7 Budget short fall UGX.21bn \uf0b7 Non-Implementation of planned activities \uf0b7 Non- compliance with commitment control procedures UGX. 12bn \uf0b7 Under budgeting for domestic arrears UGX. 12.1 bn \uf0b7 Mischarge of expenditure UGX.0.039bn \uf0b7 Delays in verifying and consolidating compensation claims for Cooperative Unions"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "160", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to align the Ministry\u2019s Planning and Budgeting processes towards achieving NDP11 strategic sector objectives", null], ["**32.**", "Great Lakes Trade Facilitation project", "\uf0b7 Budget shortfall UGX.1.3bn \uf0b7 Non-Implementation of Budgeted activities \uf0b7 Delays in counter-part project financing by GOU \uf0b7 Failure to sign an MoU between MoTIC and MoWT \uf0b7 Failure to implement an Integrated Financial Reporting System \uf0b7 Status of the Aide Memoire on the implementation support mission May, 2018."], ["**33.**", "Trade Capacity Enhancement Project (TRACE)", "\uf0b7 Inadequate utilization of the consultancy reports - UGX.0.12bn \uf0b7 Delayed implementation of the Project \uf0b7 Lack of inspection reports for motor vehicle repairs \u2013 UGX.0.017 bn"], ["**34.**", "District Commercial Services Support Project (DICOSS)", "\uf0b7 Irregular transfer of Project closing balances \u2013 UGX.0.002bn \uf0b7 Incomplete production of documentary Video - UGX.05bn \uf0b7 Non-deduction of tax \u2013 UGX.0.001bn \uf0b7 Lack of Pre and Post inspection reports \u2013 UGX.0.011bn"], ["", "", ""], ["", "**ENERGY SECTOR**", ""], ["**35.**", "ERT PCU", "\uf0b7 Budget shortfall \uf0b7 Under absorption of Funds- USD 899,628.45 \uf0b7 Delayed implementation of ERT III planned activities"], ["**36.**", "ESDP", "\uf0b7 Budget Shortfall \uf0b7 Unauthorised excess expenditure"], ["**37.**", "MEMD", "\uf0b7 Implementation of Budget approved by Parliament \uf0b7 Alignment of Budget Instruments to the National Development Plan II \uf0b7 Default on payment of Annual Mineral Rent fees \uf0b7 Undistributed Royalties \uf0b7 Mischarge of Expenditure \uf0b7 Funds Not accounted for \uf0b7 Conflict Between Loan Agreement, Power Purchase Agreement and Generation and Sale Licence \uf0b7 Thermal Power Subsidies/Capacity Charges"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "161", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Delayed completion of Projects \uf0b7 Failure to implement the ICGLR Lusaka Declaration", null], ["**38.**", "Energy For Rural Transformation III Implemented By PSFU", "\uf0b7 Slow implementation of the project work plan"], ["**39.**", "Uganda Clean Cooking Supply Chain Expansion Project (PSFU)", "\uf0b7 Failure to obtain direct funding from GoU"], ["**40.**", "UNDP Project- Improved Charcoal Production", "\uf0b7 No Issue"], ["**41.**", "Energy Fund", "\uf0b7 No Issue"], ["**42.**", "SMOGU", "\uf0b7 Revenue Shortfall and Unspent Balance"], ["**43.**", "Petroleum Fund", "\uf0b7 Delayed Remittance of Petroleum Revenues \uf0b7 Funds withdrawn from the Petroleum Fund \uf0b7 Delay to establish the Petroleum Investment Framework"], ["**44.**", "Fuel marking", "\uf0b7 Budget shortfall \uf0b7 Failure to update the National Petroleum Information System (NPIS) \uf0b7 Unguided mechanisms for identification of new fuel retail outlets"], ["", "**LANDS SECTOR**", "\uf0b7"], ["**45.**", "MoLHUD", "\uf0b7 Delayed settlement of domestic arrears worth UGX.31,031,981,001 as at 30th June 2018 \uf0b7 Non\u2013alignment of the Ministry budget with the NDP II) \uf0b7 Failure to achieve the planned/ intended outputs \uf0b7 Immeasurable and non \u2013 time bound target activities /outputs \uf0b7 Mischarge of Expenditure of UGX.202,140,410 \uf0b7 Funds not accounted for of UGX.114,875,000 \uf0b7 Revenue Shortfall i.e budget of UGX.87,587,613,316 but only UGX.68,364,555,397 was released \uf0b7 Staffing gaps \uf0b7 Lack of IT Strategic plan and ICT Management Arrangements"], ["**46.**", "Albertine Region Sustainable Development Project", "\uf0b7 No issue"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "162", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**47.**", "Uganda Support for Municipal Infrastructure Development (USMID)", "\uf0b7 Under-absorption of funds by the Municipal Councils. The total un-spent balances of UGX 95,006,243,857 (MCs) \uf0b7 Under-absorption of funds by the Project Support Unit. UGX.6,722,829,229 remained unutilized (PSU)"], ["**48.**", "The UNDP Funded Project of Conservation And Sustainable use of the threatened Savannah Woodland In Kidepo Critical Landscape In North Eastern Uganda Implemented By National Environment Management Authority", "\uf0b7 Unverified bank balance"], ["", "**WATER AND ENVIRONMENT SECTOR**", ""], ["**49.**", "Ministry of Water and Environment", "\uf0b7 Implementation of Budget approved by Parliament i.e out of UGX 318.819 billion in Central Government Grants released to the entity, funds amounting to UGX 0.774 billion remained unspent at the year-end \uf0b7 Domestic Arrears i.e only UGX. 7,470,000,000 budgeted but settled UGX. 70,762,775,313 \uf0b7 Collection of NTR not budgeted for i.e NTR of UGX.826, 315,331 \uf0b7 Nugatory Expenditure i.e interest charges totalling to UGX 803,111,726 \uf0b7 Mischarge of Expenditure to the tune of UGX 432,857,655 \uf0b7 Failure to undertake feasibility studies and EIAs"], ["**50.**", "Water Management and Development Project", "\uf0b7 NIL"], ["**51.**", "UNDP Project-Inclusive Green Growth", "\uf0b7 NIL"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "163", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**52.**", "Water and Sanitation Development Facility -Eastern (2017/18)", "\uf0b7 Revenue shortfall i.e only UGX.13,570,088,440 was received resulting into a shortfall of UGX.7,616,911,560 representing 36% \uf0b7 Delayed completion of Namwiwa Town Water Supply System and Kamuli Faecal Sludge Management Facility \uf0b7 Delayed completion of Bulegenyi Town Council water supply system \uf0b7 Failure to recover connection fees from Local Governments \uf0b7 Failure to operationalize Namagera Town Water Supply System (TWSS)"], ["**53.**", "Water and Sanitation Development Facility -South West (2017/18)", "\uf0b7 Budget on the GoU component of UGX.9,662,000,000, of which only UGX.9,033,240,721 was realised leading to a funding gap of UGX 628,759,279(7%) \uf0b7 Delayed Completion of Projects \uf0b7 Lack of Land titles for water Scheme \uf0b7 Under absorption of funds i.e received funding of UGX.9,033,413,054 of which only UGX.8,518,800,507 was utilized leaving a balance of UGX.514,612,547 (6%)"], ["**54.**", "Farm Income Enhancement and Forestry Conservation Programme (FIEFOC)", "\uf0b7 Submission of an un-approved format of Financial Statements \uf0b7 Revenue shortfall and low absorption of the GOU Counterpart funding \uf0b7 National Project Coordinator (NPC) was not in charge of all payments under the GOU component \uf0b7 Slow progress of construction works \uf0b7 Slow implementation of the Agribusiness Development component"], ["**55.**", "Technical Assistance Under JWESSP", "\uf0b7 Failure to absorb Grant funds UGX.0.425bn \uf0b7 Inadequate Management of Water Schemes \uf0b7 Unappropriated Financing. UGX.1.997bn"], ["**56.**", "Water Supply And Sanitation Programme support (WSSP) I under JWESSP", "\uf0b7 Increase in outstanding receivables i.e increase from from UGX 20,944,986 in the prior year to UGX.0.032bn \uf0b7 Lack of Land titles for Water Schemes"], ["**57.**", "Water Supply And Sanitation Programme support (WSSP) II under JWESSP", "\uf0b7 Revenue shortfall of UGX.11,254,934,070 (19%). \uf0b7 Lack of land titles for Water Supply Systems"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "164", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**58.**", "JPF Consolidated", "\uf0b7 Increase in domestic Arrears from UGX.146,378,000 to UGX.16,590,774,275 \uf0b7 Failure to refund tax paid out of the JPF funds i.e UGX.74,905,000 \uf0b7 Non-disbursement of the Donor Funds amounting to EUR.1,703,000 \uf0b7 Unimplemented activities due to Budget shortfall of shortfall UGX.10,362. \uf0b7 Lack of Land titles for Water Schemes \uf0b7 Under funding of Water Management Zones i.e received UGX 4.59Bn out of UGX.5,77bn budget"], ["**59.**", "Reduction of Emissions from Deforestation Forest Degradation project (REDD+)", "\uf0b7 Failure to implement planned activities \uf0b7 Use of an inappropriate procurement method for air tickets"], ["**60.**", "Lake Victoria Environment Management Project (LVEMP)", "\uf0b7 Shortfall in Project financing i.e over the project tenure which ended 30th June 2018, only 26,339,756.02 was disbursed, leading to a shortfall of USD.1,160,245 (IDA \u2013 USD.773,317 and GoU - USD.386,928). \uf0b7 Destruction of project structures and equipment \uf0b7 Advance payment to Contractor i.e entire contract amount of Euros 936,818.5 paid to the contractor before delivery"], ["**61.**", "Switch Africa Green Project - CLIMATE CHANGE UNIT", "\uf0b7 Non - Implementation of the planned project activities"], ["**62.**", "Investment Plan Preparation Grant for the Strategic Plan for Climate Resilience", "\uf0b7 Delayed Disbursement of project funds USD 126,906"], ["**63.**", "Nyabweya Forestry College", "\uf0b7 Irregular giveaway of land \uf0b7 Slow progress in handling the Enabling Legislation \uf0b7 Delayed finalization of Water connections \uf0b7 Staffing Gaps \uf0b7 Lack of Board of Survey Report"], ["**64.**", "Water Management and Dev't Project \u2013 Ministry of Water and Environment", "\uf0b7 Low absorption of project funds i.e only USD.39,383,706 of USD.55,210,508 absorbed \uf0b7 Non-implementation of planned projects"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "165", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Presentation of Financial statements in an improper format", null], ["**65.**", "Global Environment Facility PROJECT- WATER (Additional Funds to WSSP1)", "\uf0b7 Increase in working Advances to UGX 0.562bn \uf0b7 Revenue Short fall UGX.4.944bn \uf0b7 Low absorption of disbursed funds UGX.3.398bn"], ["**66.**", "Multi- Lateral Lakes Edward & Albert Integrated Fisheries & Water Resources Management (LEAF II)", "\uf0b7 Delays in Project Implementation \uf0b7 Failure to implement planned activities"], ["**67.**", "WSDF-E (2016/17)", "\uf0b7 Failure to achieve planned consumer connections i.e only 813 of the 1,205 made \uf0b7 Delayed Payments to Contractors"], ["**68.**", "WSDF-South West (2016/17)", "\uf0b7 Delayed Completion of Ishongororo Feacal Sludge Treatment Plant"], ["", "**EDUCATION SECTOR**", ""], ["**69.**", "Makerere University", "\uf0b7 Budget Performance (Non-Tax Revenue shortfall of UGX.3,091,253,200. \uf0b7 Graduating Students with tuition arrears (UGX 214,040,650) \uf0b7 Outstanding Rental Fees UGX 737,195,025 \uf0b7 Funds not accounted for (UGX.181,570,073) \uf0b7 Encroachment of Land \uf0b7 Vacant and Undeveloped Land \uf0b7 Untitled Land \uf0b7 Staffing Gaps (1569 positions 36% vacant) \uf0b7 Inadequate Allocations to Library (0.21 of Budget) \uf0b7 Unclear status of Sponsored staff /55 failed to complete studies in time"], ["**70.**", "Norwegian Programme For Capacity Development In Higher Education And Research For Development (NORHED-MUK)", "\uf0b7 Retirement of advances / accountability ( Not being accounted for between 14 -60 days after completion of activity) \uf0b7 Lack of Budgetary Control Mechanism \uf0b7 Flouting of Procurement Regulations"], ["**71.**", "SIDA Bilateral Research Program- Makerere", "\uf0b7 Weaknesses in implementation of Navision accounting software (Navision DRGT Live) \uf0b7 Incomplete budget set up in Navision DRGT Live software"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "166", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under funding UGX.8.103bn (Non Compliance with specific agreement on research collaboration between Sweden and Makerere University \uf0b7 Unaccounted for advances UGX.0.031bn \uf0b7 Makerere -SIDA program operation weaknesses \uf0b7 Unremitted UGX.0.036bn", null], ["**72.**", "Makerere University Regional Centre For Crop Improvement (MARCCI)", "\uf0b7 Delayed implementation of the project. \uf0b7 Inter project borrowing \uf0b7 Unsupported balances in Statement of reimbursable eligible expenditure program USD 55,628,894"], ["**73.**", "Africa Centre Of Excellence In Materials, Product Development And Nanotechnology (MAPRONANO) Project", "\uf0b7 Delayed implementation of the project \uf0b7 Supply of Computers for Project staff under MAPRONANO ACE Project- Batch II Lack of Performance indicators (Single Spine Extension System)"], ["**74.**", "MUBS", "\uf0b7 Budget PerformanceUGX.987,344,450 in respect of NSSF arrears not budgeted for. \uf0b7 Domestic Arrears / UGX. 10,793,305,009 accumulated \uf0b7 Un- remitted functional fees to Makerere University (UGX.5,249,625,646 \uf0b7 Failure to honor Bonding Agreements by Government Sponsored Staff \uf0b7 Irregular Salary payments (UGX.274, 612,797 \uf0b7 Non recovery of Utility Costs From Contractors (UGX. 392,294,857) \uf0b7 Inadequate fund allocation to the Library \uf0b7 Understaffing (1,517(60% vacant) \uf0b7 Award of Contract in Foreign Currency"], ["**75.**", "Uganda Management Institute", "\uf0b7 Domestic Arrears/Accumulated UGX.4,279,801,852 \uf0b7 Accumulated Receivables UGX 5,055,742,547"], ["**76.**", "Kyambogo University", "\uf0b7 Budget shortfall UGX. 2,618,528,260 (2%). \uf0b7 Accumulation of domestic arrears UGX.11,050,752,481 \uf0b7 Under collection of Invoiced revenue UGX 4,684,030,407 \uf0b7 Funds not accounted for UGX. 387,211,784 \uf0b7 Illegal occupancy of University land"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "167", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Undeveloped Land \uf0b7 Illegal Occupancy of University facilities for business \uf0b7 Under collection of Rental fees from Tenants UGX. 279,867,449- \uf0b7 Inadequate budget allocation for the Library function 1%- \uf0b7 Staffing Gaps (48%)", null], ["**77.**", "Kyambogo University NORHED- MVP Project ( Rehabilitation and Masters in Vocational Pedagogy)", "\uf0b7 Non-confirmation of receipt of funds UGX. 0.069bn"], ["**78.**", "Kyambogo University NORHED- Enabel Project", "\uf0b7 No issue"], ["**79.**", "Lira University", "\uf0b7 Outstanding fees obligations-Ugx.135,768,608 \uf0b7 Understaffing of Academic Staff-65%. \uf0b7 Procurements without Contracts Committee approval- Ugx.100,065,500 \uf0b7 Irregular award of micro procurements \uf0b7 Inadequate budget allocation for the Library-0.7%."], ["**80.**", "Kabale University", "\uf0b7 Under absorption of funds-Ugx. 2,168,605,846 (10.7%). \uf0b7 Accumulation of domestic arrears-Ugx.2,059,154,568. \uf0b7 Understaffing of Academic Staff-78%. \uf0b7 Inadequate Infrastructure \uf0b7 Inadequate budget allocation for the Library-0.5%."], ["**81.**", "Soroti University", "\uf0b7 Implementation of Budget approved by Parliament- under absorption by UGX. 1,700,840,349 \uf0b7 Single sourcing of a legal firm \uf0b7 Delayed Enrolment of Students \uf0b7 Occupancy of University Land"], ["**82.**", "Mbarara University of Science and Technology", "\uf0b7 Revenue shortfall-Ugx. 1,316,226,685 (2.8%) \uf0b7 Under absorption of warranted funds- UGX. 4,186,655,777 (9.3%). \uf0b7 Weak Grants Management System \uf0b7 Academic Staffing Gaps -606 (70%) \uf0b7 Illegally Operating Businesses at University Campus"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "168", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Delayed procurements \uf0b7 Inadequate Budget Allocation For The Library-0.3%", null], ["**83.**", "The Pharm-Biotechnology And Traditional Medicine Center Eastern And Southern Africa Higher Education Centers Of Excellence II Project", "\uf0b7 Under absorption of funds USD.282,102 \uf0b7 Unapproved Expenditure USD 16,931 \uf0b7 Overpayment of Allowances UGX. 234,928,300 \uf0b7 Lack of Strategic Supervision of the Project"], ["**84.**", "Busitema University", "\uf0b7 Budget shortfall UGX.1, 032,952,504 (2.8%) \uf0b7 Loss of public Assets UGX.1,211,056,050 \uf0b7 Long outstanding receivables UGX.246,527,500 \uf0b7 Under-utilization of Land \uf0b7 Staffing gaps 2,539 (85%) \uf0b7 Inadequate Funding for Research -1.4% \uf0b7 Inadequate Budget Allocation for the Library Function -1.4% \uf0b7 Failure to Maintain Student Class Attendance Registers \uf0b7 Non-involvement of External Examiners In Examinations Management"], ["**85.**", "Muni University", "\uf0b7 Under performance of Non Tax Revenue(NTR) collections Ugx.506, 356,743 (54.4%). \uf0b7 Mischarge of expenditure UGX 58,129,306(0.47%). \uf0b7 Staffing gaps in Academic departments-78 (71.4%) \uf0b7 Undeveloped Land \uf0b7 Inadequate Budget allocation to the Library function 1.9% \uf0b7 Unauthorized Diversion of Living out Allowance- Ugx.223,678,184"], ["**86.**", "Ministry of Education and Sports", "\uf0b7 Revenue shortfall-Ugx. 9,787,625,760 (4%) \uf0b7 Under absorption of warranted funds-Ugx.2.13Bn. (0.87%). \uf0b7 Under release of Akii-bua stadium project funds-Ugx.1, 058,415,846. (38%). \uf0b7 Delayed execution of construction of National High Altitude Training Centre (Kiprotich) \uf0b7 Irregularities in development of Secondary school program \uf0b7 Accumulation of Domestic Arrears UGX. 20,743,534,855 \uf0b7 Outstanding receivables. UGX. 21,609,448,397"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "169", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Mischarge of expenditure UGX. 2,329,121,943 \uf0b7 Un- accounted for advances UGX. 1,020,192,142 \uf0b7 Nugatory Expenditure UGX. 798,940,237 \uf0b7 Loss of Funds UGX. 190M", null], ["**87.**", "African Centre For Agroecology And Livelihood Systems (ACALISE) Implemented By Uganda Martyrs University Under Africa Higher Education Centres Of Excellence (Ace Ii Project) Project", "\uf0b7 Failure to Bank Externally Generated Funds on a Project Designated Bank Account"], ["**88.**", "The UNFPA Funded Programme Components Of Reproductive Health, Population & Development, And Gender Implemented By Ministry Of Education And Sports (UNFPA- MoES)", "\uf0b7 Un utilized funds UGX 9,405,000 \uf0b7 Differences in amount in the FACE and the Independent Partner\u2019s (IP) cash book UGX1,201,722 \uf0b7 OFA balance does not agree to the reported cash book balance UGX 2,474,920 \uf0b7 Lack of procedures for verification of assets \uf0b7 Late payment of PAYE and NSSF \uf0b7 Delay in submission of FACE forms"], ["**89.**", "ADB V Support to Higher Education, Science &Tecchhnology-1273", "\uf0b7 Unauthorized expenditure UGX. 20,075,756,670.25 (36.3%). \uf0b7 Funds not accounted for by Project Beneficiary Institutions- UGX. 1,331,111,563 \uf0b7 Low disbursement of project funds \uf0b7 Lack of policy on development of E-Content- \uf0b7 Lack of e-learning facilities, maintenance and usage plans and policies \uf0b7 Un-deducted Withholding Tax-UGX USD. 657,578.14 (UGX.2, 450,004,629.17) \uf0b7 Un-Implemented Procurements"], ["**90.**", "Uganda Teacher and School Effectiveness Project-1296 IDA", "\uf0b7 Budget Shortfall UGX. 23,778,128,306 (20%) \uf0b7 Under absorption of funds UGX. 29,304,223,100 (USD.8,031,294) (25%)."]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "170", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**91.**", "Skills Development Project- 1338-IDA-MOES Component", "\uf0b7 Budget shortfall UGX.73.431 billion (88.5%). \uf0b7 Non quantification of activities in the project work plan \uf0b7 Under absorption of funds USD.1, 516,701.86 (26.5%) \uf0b7 Awarding of Local Contracts In Foreign Currency \uf0b7 Delayed procurement of Twinning institutions"], ["**92.**", "Skills Development Project-1338- IDA- PSFU Component", "\uf0b7 Non-implementation of planned activities worth USD.3, 034,136(45%). \uf0b7 Under absorption of project funds USD. 5,008,842 (23%)"], ["**93.**", "Gulu University", "\uf0b7 Unimplemented budget activities \uf0b7 Un disclosed Domestic Arrears UGX.5,216,963,475 \uf0b7 Teaching of Un-reviewed programs \uf0b7 Un-Collected premium and ground rent \uf0b7 Irregular Occupation of Premises- \uf0b7 Statutory Deductions-PAYE of UGX.324,624,045 not remitted \uf0b7 Undeveloped Land \uf0b7 Inadequate University Infrastructure \uf0b7 Loss of cash in transit- UGX.48, 527,800 \uf0b7 Staffing Gaps \uf0b7 Inadequate budget allocation to the Library"], ["**94.**", "Uganda Petroleum Institute Kigumba", "\uf0b7 Revenue shortfall UGX. 950,000,000 (10.6%). \uf0b7 Under absorption of funds UGX. 2,152,057,819 (24%). \uf0b7 **Lack of Practical Equipment for Upstream Operations** **Diploma Programme** \uf0b7 Failure to meet Set Targets of the Strategic Plan \uf0b7 Inadequate Funding for the Library Function -1.3%"], ["**95.**", "Albertine Region Sustainable Development Project-1310", "\uf0b7 Un-vouched Expenditure UGX.1,876,679, 037 \uf0b7 Low absorption of Project Funds \uf0b7 Delayed Implementation of the Project \uf0b7 Staffing gap in the Project coordinating unit \uf0b7 Variance between Procurements estimates and contract prices \uf0b7 Procurement for consultancy for international twinning of Uganda Petroleum Institute at Kigumba (UPIK \uf0b7 Procurement of Consultancy Services for an International Twinning of Kichwamba Technical College-"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "171", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "**GENDER AND SOCIAL DEVELOPMENT SECTOR**", "\uf0b7"], ["**96.**", "Ministry of Gender, Labour and Social Development", "\uf0b7 YLP Low recovery rate 26%(KAM) \uf0b7 Domestic Arrears/Accumulated 7,136,094,043 \uf0b7 Performance of UWEP/recovery rate at 68% \uf0b7 Anomalies in rent for premises /UGX.129,743,733 accumulated interest on arrears"], ["**97.**", "Expanding Social Protection", "\uf0b7 Untimely reconciliation of the Post Bank Uganda General Account \uf0b7 Advances carried forward from ESP I and late accountability of staff, fuel and district advances \uf0b7 Late remittance of PAYE and NSSF during the period under review \uf0b7 Untimely reconciliation of the transaction listings as per the programme accounting system maintained in Uganda and the one maintained in London \uf0b7 Beneficiary complaints (wrong payment amounts, incomplete enrolment, biometric failure)"], ["", "**PUBLIC ADMINISTRATION SECTOR**", ""], ["**98.**", "Ministry of Foreign Affairs", "\uf0b7 Budget Performance(Budget not aligned with public investment plans \uf0b7 Domestic Arrears /Accumulated payables UGX.67,230,639,091 \uf0b7 Staffing Gaps/80 posts (19%) vacant"], ["**99.**", "Ministry of East African Community Affairs (MEACA)", "\uf0b7 Budget Performance /unspent balance of UGX.11,686,067,547 \uf0b7 Domestic arrears/Accumulated UGX.40, 456,672,649 \uf0b7 Understaffing/34(33%) vacant"], ["**100.**", "Bujumbura", "\uf0b7 Non Recovery of Advance Payment Security (UGX.1, 070,244.7257) \uf0b7 Non submission of Progress Reports \uf0b7 Inadequate Control of Staff Accommodation"], ["**101.**", "Pretoria", "\uf0b7 Unauthorized over expenditure (UGX 139,382,799)"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "172", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**102.**", "London", "\uf0b7 Unauthorized excess expenditure- UGX.155,185,317 \uf0b7 Review of Implementation of Mission Chatter (OM) shortfall in expected lobby revenue short fall of US$27M \uf0b7 Outstanding Rent on Commercial Property (OM) \u00a359,117.50 \uf0b7 Inspection of Chancery"], ["**103.**", "Ottawa", "\uf0b7 Unauthorized excess Expenditure -UGX 150,727,699 \uf0b7 Rental Expenditure -UGX.538,366,001 \uf0b7 Review of Implementation of Mission Chatter"], ["**104.**", "Washington", "\uf0b7 Strategic Planning and Mission charter (draft strategic plan) \uf0b7 Performance measurement \uf0b7 Non-Accreditation \uf0b7 Staffing gaps \uf0b7 Medical Insurance"], ["**105.**", "New York", "\uf0b7 Unauthorized Excess Expenditure UGX.0.571bn \uf0b7 Strategic Planning and Mission Charter \u2013 Mission uses a Mission Charter which is not approved \uf0b7 Utility and Cleaning Charges \u2013 actual expenditure incurred for those services far exceeds the expected proceeds"], ["**106.**", "Berlin", "\uf0b7 Foreign Exchange Loss (EOM)( UGX.736, 579,803) \uf0b7 Unauthorized Excess Expenditure (UGX 13, 978,967"], ["**107.**", "Mombasa", "Nil"], ["**108.**", "Kigali", "\uf0b7 Un-authorized Expenditure / UGX.359,481,704 \uf0b7 Accumulation of Domestic Arrears / UGX.391, 582,778"], ["**109.**", "Mogadishu", "\uf0b7 Missing performance Assessment"], ["**110.**", "Kinshasa", "\uf0b7 Failure to dispose of Public Assets"], ["**111.**", "Juba", "\uf0b7 Nil"], ["**112.**", "Tripoli", "\uf0b7 Non submission of Budget Performance Reports \uf0b7 Unauthorized utilization of NTR at source (UGX.11, 769,501) \uf0b7 Failure to submit a procurement plan to PPDA"], ["**113.**", "Geneva", "\uf0b7 Lack of a Strategic plan \uf0b7 Unbudgeted for NTR"], ["**114.**", "Rome/FAO", "\uf0b7 Outstanding Court cases \uf0b7 Failure to prepare a procurement plan \uf0b7 Non-submission of Quarterly Procurement Reports to PPDA"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "173", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Un banked NTR \uf0b7 Non budgeting for NTR \uf0b7 Lack of a Strategic plan \uf0b7 Status of the Official Residence", null], ["**115.**", "Cairo", "\uf0b7 Renting of property \uf0b7 The Mission charter and performance reporting \uf0b7 Irregular payment of Education Allowance \uf0b7 Un translated Documents \uf0b7 Condition of the official residence and the chancery"], ["**116.**", "Moscow", "\uf0b7 Renting of Property \uf0b7 The Mission Charter and Performance Reporting. \uf0b7 Un translated Documents"], ["**117.**", "Brussels", "\uf0b7 Empty plot \uf0b7 Refund of Medical Expenses \uf0b7 Assets Management (Lack of Maintenance of the Chancery)"], ["**118.**", "Abuja", "\uf0b7 Engraving of Mission Property \uf0b7 Refund of Medical Expenses \uf0b7 Lack of Board of Survey Report \uf0b7 Proposed Construction of Chancery Building on Plot 311 Cadastral Street"], ["**119.**", "Kuala Lumpur", "\uf0b7 Unsupported medical refunds UGX. 48,293,717 \uf0b7 Unapproved mission charter \uf0b7 Non preparation and submission of procurement quarterly reports"], ["**120.**", "Canberra", "\uf0b7 Grounded Vehicle \uf0b7 Unapproved Mission Charter \uf0b7 Non-appraisal of staff \uf0b7 Inadequate Functioning of the PDU"], ["**121.**", "Beijing", "\uf0b7 Draft Strategic plan and mission charter \uf0b7 Cash Management (UGX.1,100,732,688 paid in cash)"], ["**122.**", "Guangzhou", "\uf0b7 Excess Expenditure UGX.0.345bn \uf0b7 Unapproved (draft) Strategic Plan for the Mission"], ["**123.**", "Copenhagen", "\uf0b7 Unauthorized Expenditure UGX.0.094 bn \uf0b7 Unspent Funds Not Returned To UCF UGX.0.202 bn"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "174", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of a Mission Charter", null], ["**124.**", "Abu Dhabi", "\uf0b7 Absence of an approved strategic plan and inconsistence strategic objectives \uf0b7 Changes in operation environment for the embassy \uf0b7 Failure to set up consulate in Dubai \uf0b7 Diplomatic anomaly-arrival of an incoming ambassador before the outgoing departs station"], ["**125.**", "Dar es salaam", "\uf0b7 Absence of an approved strategic plan and inconsistence strategic objectives"], ["", "**HEALTH SECTOR**", ""], ["**126.**", "The UNFPA Funded Programme Ref Dcg.214/314/01 Implemented By The Ministry Of Health", "\uf0b7 Insufficient Supporting Documentation UGX.12,254,974 \uf0b7 Non deduction of With Holding Tax (WHT) UGX.3,920,700"], ["**127.**", "Uganda Blood Transfusion Services", "\uf0b7 Unspent balances/Budget shortfall of UGX.568,859,995 \uf0b7 Un documented procurements under the regional blood banks UGX.2,031,530,472"], ["**128.**", "Fort Portal Regional Referral Hospital", "\uf0b7 Unimplemented budget activities \uf0b7 Inadequate controls surrounding management of Domestic arrears- UGX 362,688,782 \uf0b7 Under Budgeting for Domestic Arrears \uf0b7 Unspent Balances \uf0b7 Unauthorized Excess Expenditure \uf0b7 Non Delivery of Ambulance Equipment \uf0b7 Lack of Skilled Staff to handle Medical Equipment \uf0b7 Inadequate Medical Equipment \uf0b7 Condition of Medical Equipment \uf0b7 Hospital Governing Board not fully constituted"], ["**129.**", "Hoima Regional Referral Hospital", "\uf0b7 Domestic Arrears \uf0b7 Inadequate medical equipment"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "175", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Expired Drugs \uf0b7 Ineligible occupants in staff houses \uf0b7 Un-habitable houses \uf0b7 Irregularities in Prior year force account works \uf0b7 Collection of NTR on collection bank accounts \uf0b7 Utilisation of revenue at source \uf0b7 Staffing gaps", null], ["**130.**", "Jinja Regional Referral Hospital", "\uf0b7 Under Absorption of Funds \uf0b7 Outstanding Receivables - UGX 109,663,453 \uf0b7 Outstanding Payables - UGX 579,256,500 \uf0b7 Understaffing \uf0b7 Lack of Land titles \uf0b7 Inadequate medical equipment \uf0b7 Lack of Skilled Personnel to Manage Medical Equipment \uf0b7 Poor Condition of Medical Equipment"], ["**131.**", "Moroto Regional Referral Hospital", "\uf0b7 Un spent balances \uf0b7 Lack of key staff in the hospital \uf0b7 Shortage of Medical equipment"], ["**132.**", "Soroti Regional Referral Hospital", "\uf0b7 Revenue Shortfall \uf0b7 Budget Under Absorption \uf0b7 Unapproved Supplementary Funding \uf0b7 Un accounted for Funds \uf0b7 Under staffing \uf0b7 Unsupported Domestic Arrears \uf0b7 Lack of a Hospital Board \uf0b7 Management of the of Oxygen Plant and supply of oxygen"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "176", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Shortage of medical equipment at the health facility \uf0b7 Utilization of Medical Equipment \uf0b7 Failure to supply ordered Medicines \uf0b7 Expired Drugs \uf0b7 Drug Stock Outs \uf0b7 Unapproved Variation", null], ["**133.**", "Mbarara Regional Referal Hospital", "\uf0b7 Domestic Arrears UGX.1,925,001,338 \uf0b7 Unauthorized Utilization of Non-Tax Revenue (NTR) \uf0b7 Understaffing in the Hospital \uf0b7 Expired Drugs \uf0b7 medical equipment is obsolete, faulty (Condition of medical equipment )"], ["**134.**", "Arua Regional Referral Hospital", "\uf0b7 Non-Tax Revenue Under Collection (NTR) - UGX. 16,580,982 \uf0b7 Understaffing at the Hospital \uf0b7 Outdated Staff Establishment Structure \uf0b7 Grounded Motor Vehicles \uf0b7 Lack of a Technical Person on the Evaluation Committee (Irregularities in supply of station wagon) \uf0b7 Irregular award of Contract (Irregularities in supply of station wagon) \uf0b7 Irregular Composition of the Evaluation Committee (Irregularities in the Contract for Construction of a Seven Storey Staff House) \uf0b7 Irregular Contingencies in the Contract Sum (Irregularities in the Contract for Construction of a Seven Storey Staff House ) \uf0b7 Irregular Arithmetic Correction of the BoQS (Irregularities in the Contract for Construction of a Seven Storey Staff House) \uf0b7 Irregular Award of a Contract for Consultancy in Supervision \uf0b7 Expired Period of the Hospital Board \uf0b7 Non-functional Medical Equipment"], ["**135.**", "Kabale Regional Referral Hospital", "\uf0b7 Implementation of Budget as approved by Parliament"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "177", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Understaffing \uf0b7 Status of Medical Equipment at the Hospital (non- existent, obsolete, faulty", null], ["**136.**", "Masaka Regional Referral Hosiptal", "\uf0b7 Budget shortfall - UGX.163,626,271 \uf0b7 Unimplemented budget activities \uf0b7 Domestic arrears - UGX.148,981,874 \uf0b7 Poor Condition of Medical Equipment"], ["**137.**", "KAYUP project", "\uf0b7 Unspent balances/Budget shortfall of USD 72,500"], ["**138.**", "Ministry of Health-US Centers for Disease Control and Prevention HIV-AIDS (CDC)", "\uf0b7 Revenue shortfall of USD 1,446,691.39 \uf0b7 Unspent balances/Budget shortfall of USD 205,138.6 \uf0b7"], ["**139.**", "Support to the Development of a specialized Maternal and Neonatal Health Care Unit in Mulago National Referral Hospital (Mulago III) project", "\uf0b7 Non-Disclosure of Government of Uganda Co-funding in the project financial statements UGX 2,284,980,198 \uf0b7"], ["**140.**", "Butabika Mental National referral hospital", "\uf0b7 Under collection of NTR (AIA) (UGX.381,300,537) \uf0b7 Unspent releases (UGX.482,532,497) \uf0b7 Irregular Procurement of the Supervision team for Construction works \uf0b7 Protocol for approval of variations not followed \uf0b7 Absence of measurement sheets for certified works \uf0b7 Release of retention monies before issuance of a certificate of substantial completion (UGX 100,358,206) \uf0b7 Quality of construction works not tested \uf0b7 Use of different rates for similar items in variations \uf0b7 Omission of as-built drawings in the contract \uf0b7 Liquidated damages of UGX 87,683,718 not charged \uf0b7 Overpayment of UGX 81,267,400 due to discrepancies in certified quantities measured"], ["**141.**", "Uganda Reproductive Maternal and Clinical Health Services", "\uf0b7 Low disbursement (72%) and utilization (23%) of project funds \uf0b7 Failure to constitute a delegated contracts committee"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "178", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "Improvement Project (URMCHSIP)", ""], ["**142.**", "East African Public Health Laboratory Networking Project (EAPHLNP II)", "\uf0b7 Unspent balances UGX. USD.1,843,037 \uf0b7 Decline in project performance: 3 out of 6 project outcome indicators were achieved."], ["**143.**", "Mulago National Referral Hospital", "\uf0b7 Unspent releases (UGX.3,502,000,000) \uf0b7 Absence of an approved strategic plan \uf0b7 Delays in Banking of Collections \uf0b7 Lack of Hospital Management Board \uf0b7 Staffing gaps \uf0b7 Use of Inappropriate procurement method \uf0b7 Procurement and execution of works worth (UGX 709,716,746) before Solicitor General\u2019s clearance \uf0b7 Failure to obtain a performance security"], ["**144.**", "China- Uganda Friendship Hospital", "\uf0b7 Accumulation of utility arrears (UGX.344,755,371) \uf0b7 Lack of a housing policy \uf0b7 Failure to sign evaluation reports by some evaluation committee members \uf0b7 Failure to state the date of expiry of bid validity in the bidding document"], ["**145.**", "Karamoja Region Staff Housing (KRSHP) project", "\uf0b7 Borrowed Funds from Ministry of Health Euros 22,302,24"], ["**146.**", "Uganda Sanitation Fund (USF) project", "\uf0b7 Under absorption of funds USD 91,235"], ["**147.**", "Uganda Reproductive Health Voucher Project (URHVP)", "\uf0b7 Delays in paying the Independent Verification Agent (IVEA) and the Voucher Management Agent (VMA) \uf0b7 Delays in processing and reimbursement of claims by the VMA"], ["**148.**", "SUDS Project", "\uf0b7 No Issue"], ["**149.**", "MKCCAP project- (improvement of service delivery at Mulango Hosiptal and the City of Kampala", "\uf0b7 Diversion of Funds UGX. 531,276,815 \uf0b7 Non payment of 6% Withholding Tax UGX. 22,785,876 \uf0b7 Failure to implement supervision mission\u2019s recommendations"], ["", "**ACCOUNTABILITY SECTOR**", ""], ["**150.**", "Ministry of Finance, Planning and Economic Development", "\uf0b7 Under collection of revenue UGX.9.969bn."]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "179", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under absorption of funds meant for Construction of a new office block and staff parking UGX.6.962bn \uf0b7 Underfunding of subventions UGX.12.1Bn \uf0b7 Domestic arrears of UGX.193.113bn \uf0b7 Irregularities in the implementation of the USD.5 Cents/KWH Subsidy for the textile industry \uf0b7 Failure by GoU to meet contractual obligations with an Edible Oil refinery \uf0b7 Failure to recruit staff for the PPP Unit (Public-Private Partnerships Unit) \uf0b7 Escalating outstanding payables UGX. UGX.6,431,654,000 (Privatisation And Utility Sector Reform Project (Operations Account) \uf0b7 Long outstanding receivables UGX.127 billion (Privatisation And Utility Sector Reform Project (Divestiture And Redundancy Account) \uf0b7 Unapproved withdrawals from the Divestiture account UGX.70.434bn \uf0b7 Failure to Prepare and submit Annual reports to Parliament \uf0b7 Non preparation of financial statements (Tax Appeals Tribunal ) \uf0b7 Irregular grant of Licenses (National Lotteries And Gamings Regulatory Board) \uf0b7 In adequate evidence on the Collection of Statutory Income UGX.503.865bn by the Board \uf0b7 Failure by the Agent to remit agreed on Government Revenues \u2013 National Lottery \uf0b7 Staffing Gaps \uf0b7 Un planned procurement (Procurement for consultancy services to develop an online budgeting system and provision of technical support)", null], ["**151.**", "Directorate of Ethics and Integrity", "\uf0b7 Under Staffing \uf0b7 Retrospective Approval of Procurements \uf0b7 Unauthorized Appointment of Local Contract Staff"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "180", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "**ICT SECTOR**", "\uf0b7"], ["**152.**", "Ministry Of Science, Technology And Innovation", "\uf0b7 Budget shortfall UGX.4.034bn \uf0b7 Understaffing \uf0b7 Lack of Contract Management Plans \uf0b7 Lack of Strategic Plan \uf0b7 Absence of an Audit Committee \uf0b7 Under releases of UGX.2.048bn \uf0b7 Un spent expenditure balances UGX.3,250bn \uf0b7 Failure to Return Unspent Balances UGX.1.303bn \uf0b7 Expired Term of the Board and Management Committee \uf0b7 Lack of Internal Audit Function \uf0b7 Lack of Land Titles for PIBID Land \uf0b7 Incomplete Works (Audit Inspection of TBI Factory) \uf0b7 Redundant Machinery (Audit Inspection of TBI Factory)"], ["**153.**", "Ministry Of Information Communication Technology And National Guidance", "\uf0b7 Budget shortfall UGX.4,641bn \uf0b7 Under absorption of the funds UGX.2.99 bn \uf0b7 Outstanding domestic Arrears UGX.0.216bn \uf0b7 Unjustified Direct Procurements - UGX.0.457bn \uf0b7 Irregular Issuance of Framework Contract for Supply of IT Equipment - UGX.0.574 bn"], ["**WORKS SECTOR**", "", null], ["**154.**", "Ministry of Works and Transport", "\uf0b7 Unimplemented Activities \uf0b7 Unapproved Strategic Plan \uf0b7 Shortfall of UGX. 159.68 bn (68%) from external funders \uf0b7 Outstanding Domestic Arrears UGX. 63,454,041,199 \uf0b7 Payment of unappropriated Domestic Arrears UGX. 10,530,170,770 \uf0b7 Mischarge of expenditure UGX. 937,469,458 \uf0b7 Unreported Payables of UGX. 4,146,803,220 \uf0b7 Nugatory Expenditure UGX. 252,154,884 \uf0b7 Lack of Academy Certification for East African Civil Aviation Authority"]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "Entity", "KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS"], "type": "table"}}, {"content": "181 \n", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}, [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}]], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Lack of an approved legal framework for surviving institutions of the former East African Communities\n- Expiry of the Standard Gauge Railway Board\n- Low budget allocation for the estimated 1,833 Project Affected Persons (PAPs) at estimated cost of UGX. 87. bn for development of New Kampala Port at Bukasa.\n- Unplanned procurements worth UGX. 9,611,407,814\n- Failure to appoint Contract Managers\n- Failure to prepare Contract Implementation Plans", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "182", "metadata": {"headings": [{"headings_0": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, {"headings_1": {"content": "2.2 Qualified Opinions", "page": 153, "level": 3}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["", "**EDUCATION SECTOR**", null], ["**1.**", "Education Service Commission", "\uf0b7 Undisclosed Domestic Arrears UGX.154,370,506 \uf0b7 Weaknesses In Recruitment of Teachers \uf0b7 Failure to Review the Terms and Conditions of Services and Implementation of the Scheme of Services"], ["**2.**", "National Council of Sports (NCS)", "\uf0b7 Underperformance of the Capital Budget- UGX. 432,858,565 (89%) \uf0b7 Poor state of stadiums around the country \uf0b7 Irregular management of consultancy Services For Securing The NCS land titles \uf0b7 Lack of policy on grants to National sports associations"], ["**3.**", "National Curriculum Development Centre", "\uf0b7 Budget shortfall of UGX.167,658,947 (2.4%). \uf0b7 Accumulation of domestic arrears amounting to UGX.322,018,763 \uf0b7 Payment for unbudgeted domestic arrears amounting to UGX.59,339,749 \uf0b7 Inadequate Transport Equipment to handle entity operations \uf0b7 Delayed Enactment of the Teacher Education Policy"], ["**4.**", "Higher Education Students Financing Board", "\uf0b7 Budget shortfall of UGX.824,063,350 \uf0b7 Under absorption of received funds amounting UGX. UGX.1,588,184,112 (7%). \uf0b7 Under remittance of fees to Universities by UGX.2,536,478,640. \uf0b7 Inadequate loan recovery measures \uf0b7 Low levels of Student Financing, only 5247 (36%) out of 14507 qualifying students financed. \uf0b7 Understaffing, 15 (42%) positions vacant."], ["**5.**", "National Council for Higher Education", "\uf0b7 Non implementation of planned activities due to Revenue shortfall of UGX. UGX.1,280,578,101 (15.4%). \uf0b7 Excess expenditure amounting UGX.662,046,582"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "183", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**6.**", "Economic Policy Research Centre (EPRC)", "\uf0b7 Noncompliance with the PPDA Act and Regulations"], ["**7.**", "Management Training and Advisory Centre (MTAC)", "\uf0b7 Non implementation of planned activities due to budget shortfall of UGX.300,094,000 (9%) \uf0b7 Accumulation of domestic arrears amounting to UGX. 705,406,000 as at 30th June 2018 \uf0b7 Long outstanding receivables amounting UGX.394,030,001 \uf0b7 Lack of a governing council"], ["**8.**", "Uganda National Examinations Board", "\uf0b7 Non implementation of planned activities due to Revenue shortfall of UGX.6,616,671,878 (7.7%). \uf0b7 Under absorption of received funds amounting UGX. 6,518,012,800 (8.3%)."], ["", "**ENERGY SECTOR**", null], ["**9.**", "Atomic Energy Council", "\uf0b7 Budget shortfall UGX 1,988,347,430 \uf0b7 Unspent Funds UGX 1,069,996,467 \uf0b7 Facilities operating with unlicensed machines - 142 (34%) out of 417 \uf0b7 Absence of Proper Protective Equipment"], ["**10.**", "Electricity Regulatory Authority", "\uf0b7 Nugatory Expenditure UGX 108,389,948 \uf0b7 Underperformance in prepayment Meter conversion targets of UMEME \uf0b7 Absence of a methodology for verifying costs \uf0b7 High energy losses in the service territories \uf0b7 Non-compliances to Quality of Standards by UMEME"], ["**11.**", "Hoima-Kinyara-Kafu Transmission Line Project", "\uf0b7 Un Spent Funds UGX.6,470,392,681 \uf0b7 Outstanding compensations to Project Affected Persons (PAPs)"], ["**12.**", "Hoima-Nkenda Transmission Line Project", "\uf0b7 Long outstanding receivable UGX.140,272,966 \uf0b7 Unspent Funds UGX.10,479,624,571 \uf0b7 Costs resulting from delay to handover site to KEC \uf0b7 Delays in Land Titling"], ["**13.**", "Mbarara-Nkenda And Tororo- Lira Transmission Lines Project", "\uf0b7 Interest claims and additional Costs on late invoice payments UGX.5,076,700,788 \uf0b7 Delayed implementation of contracts"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "184", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Supervising consultant cost escalations UGX.3,019,220,561 \uf0b7 Cancellation of loan by ADB \uf0b7 Delays in land transfer and titling process \uf0b7 Outstanding compensations to Project Affected Persons (PAPs) - 5,899 PAPs out of 6,509 compensated", null], ["**14.**", "Interconnection Of Electrical Grids Of Nile Equatorial Lakes Countries (NELSAP) Uganda Part", "\uf0b7 Under Absorption of Funds USD.2,029,494 \uf0b7 Receivables /Advance payments USD.486,440 \uf0b7 Delayed implementation of contracts"], ["**15.**", "Kilembe Mines Limited", "\uf0b7 Outstanding Receivables UGX.1,333,353,917 \uf0b7 Non-Revaluation of Handed Back Assets worth UGX.23,252,471,833 \uf0b7 Unapproved Excess Expenditure UGX.408,814,486 \uf0b7 Non Compliance With Handover Procedures"], ["**16.**", "Petroleum Authority Of Uganda", "\uf0b7 Budget Shortfall UGX.997,340,382 \uf0b7 Inconsistency in Presentation of Statements of Expenditure by Licensees \uf0b7 Low levels of employment of Ugandans by Licensees"], ["**17.**", "Rural Electrification Agency", "\uf0b7 Budget Shortfall UGX.35,914,900,941 \uf0b7 Revenue Arrears UGX.10,358,804,214 \uf0b7 Escalating Receivables from the Uganda Electricity Transmission Company Limited 5% Levy by 44% from UGX.50,645,352,876 to UGX.73,003,978,668. \uf0b7 Failure to recover funds from Ferdsult Engineering UGX.3,405,000,000 \uf0b7 Unpaid energy bills to Uganda Electricity Transmission Company Limited by the Service providers UGX.558,851,527 \uf0b7 Failure to achieve annual connection targets \uf0b7 Delayed Implementation of Mini-Grid projects \uf0b7 Unapproved investments in the network by the service providers UGX 1,860,366,806 \uf0b7 High rate of energy losses in the service territories \uf0b7 Failure to set up a framework contract system for repairs and maintenance"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "185", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 High initial operational costs for areas taken over from Ferdsult Engineering", null], ["**18.**", "ERT REA", "\uf0b7 Under-absorption of funds amounting UGX.12,445,086,358 (USD.3,378,759.30) representing an absorption rate of 18.9%. \uf0b7 Delayed commencement of Fast track lines. \uf0b7 Need to fast track preparations for grid intensification schemes"], ["**19.**", "Uganda Electricity Generation Company Limited", "\uf0b7 Unbilled revenues from the Concession and Assignment Agreement \uf0b7 Cracks at Nalubaale Power Station \uf0b7 Delayed implementation of projects \uf0b7 Delays in Commissioning Hydro Power Plants (HPP) \uf0b7 Non- adherence to standards"], ["**20.**", "Uganda National Oil Company (UNOC)", "\uf0b7 Lack of Title and Valuation for Assets transferred to the Company \uf0b7 Delayed UNOC Back-in for state participation as required by Petroleum Sharing Agreements ( PSAs) \uf0b7 Management of Jinja Storage Tanks (Shortfall in minimum monthly throughput and stock requirements)"], ["**21.**", "Uganda Electricity Transmission Company Ltd (UETCL)", "\uf0b7 Avoidable costs incurred - surcharges for delayed payments to Bujagali Energy Limited (BEL) amounting UGX.391,752,610 \uf0b7 Loss arising out of weaknesses in asset management \u2013 Vandalism of equipment worth UGX1,980,454,206. \uf0b7 Deemed energy purchases amounting to UGX.5,818,990,000 \uf0b7 Increase of 38.7bn (79%) in impairment and provisions for doubtful debts to UGX 87.9bn in FY2017/18. \uf0b7 Wayleaves included in Capital Work in Progress"], ["**22.**", "Electricity Sector Development (ESDP - UETCL Kawanda Masaka)", "\uf0b7 No issue of high significance"], ["**23.**", "ERT (BOU)", "\uf0b7 No issue of high significance"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "186", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**24.**", "Uganda Electricity Credit Capitalization Company Ltd (UECCCL)", "\uf0b7 No issue of high significance"], ["**25.**", "ERT (UECCCL)", "\uf0b7 No issue of high significance"], ["**26.**", "Uganda Rural Electricity Access Project (UREAP)", "\uf0b7 Delayed Completion of Projects"], ["", "**WATER AND ENVIRONMENT SECTOR**", null], ["**27.**", "National Environment Management Authority (NEMA)", "\uf0b7 Budget shortfall of UGX 2,364,386,000 i.e 10% shortfall \uf0b7 Outstanding Receivables as at 30.6.2018 worth UGX 15,307,218,000 \uf0b7 Environment Levy/ Surcharge on used imports not remitted to NEF worth UGX 750.57billion \uf0b7 Inadequate funding to Local Governments for environmental management \uf0b7 Weaknesses in implementation of guidelines for sustainable use of disaster prone areas \uf0b7 Non-compliance with the Industrial waste disposal conditions \uf0b7 Inadequate management of health care waste"], ["**28.**", "National Forestry Authority (NFA)", "\uf0b7 Budget shortfall of UGX.9, 495,799,333 (34%) \uf0b7 Authority\u2019s domestic arrears increased from UGX 8,600,817,000 in the prior year to UGX 10,446,677,000, an increase of UGX 1,845,860,000 (21%) \uf0b7 Loss of land in Buhungiro Central Forest Reserve in Kyegegwa District \uf0b7 Encroachment on Namanve Central Forest Reserve \uf0b7 Lack of a training policy \uf0b7 Unlicensed activities in forest reserves"], ["**29.**", "Uganda National Meteorological Authority (UNMA)", "\uf0b7 Budget Shortfall of UGX.2,867,081,172 (10.5%). \uf0b7 Lack of notice for occupation of land at various weather stations \uf0b7 Non-functional weather stations \uf0b7 Lack of a Board of Directors"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "187", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**30.**", "National Water & Sewerage Corporation", "\uf0b7 Failure to revalue Property, Plant and Equipment \uf0b7 Absence of land titles for assets taken over \uf0b7 Absence of abstraction and waste discharge permits"], ["**31.**", "Kampala Sanitation Program (KSP) - National Water", "\uf0b7 Delay to pay contractors by GoU to the tune of UGX.31,158,540,457 \uf0b7 Impending Legal Suits on Disputed Compensation Offers/claims i.e Amount Claimed is UGX 1,395,856,789 but Compensated amount is UGX 115,616,970"], ["**32.**", "Protection of Lake Victoria Kampala Sanitation Programme (WATSAN)", "\uf0b7 No issue of high significance"], ["**33.**", "Water Management & Development Project (WMDP) \\- NWSC", "\uf0b7 No issue of high significance"], ["", "**PUBLIC ADMINISTRATION SECTOR**", null], ["**34.**", "Electoral Commission (EC)", "\uf0b7 Budget Performance (UGX.180,366,759 (0.19%) Shortfall \uf0b7 Failure to Collect NTR \uf0b7 Non-deduction of withholding tax from Rental Expenses \uf0b7 Funds not accounted for UGX.286,780,725 \uf0b7 Outstanding advances amounting UGX.41,950,000"], ["", "**GENDER AND SOCIAL DEVELOPMENT SECTOR**", null], ["**35.**", "National Council for Disability", "\uf0b7 Budget Performance/Budget Shortfall of 80% \uf0b7 Understaffing - 4 positions (33%) vacant \uf0b7 Failure to hold AGM"], ["**36.**", "National Library of Uganda", "\uf0b7 Shortfall in NTR Collections UGX.12,918,000 (40%) \uf0b7 Outstanding NSSF Contribution arrears UGX.373,510,209 \uf0b7 Expired Tenancy Agreement \uf0b7 Forfeiture of Land"], ["**37.**", "National Women\u2019s Council", "\uf0b7 Budget Performance /only UGX 673,848,470 (76%) \uf0b7 Staffing Gaps / 2 vacant positions"], ["**38.**", "Equal Opportunities Commission", "\uf0b7 Outstanding Receivables UGX.211,105,359 \uf0b7 Staffing Gaps / 35 positions vacant 44%"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "188", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**39.**", "National Youth Council", "\uf0b7 Budget Performance (Revenue Shortfall UGX.290, 532,622 (27%). \uf0b7 Non remittance Of statutory Deductions (UGX.65,800,617) \uf0b7 Staffing Gaps / 5 positions vacant 36%"], ["**40.**", "Uganda National Cultural Centre", "\uf0b7 Payables Management (Accumulated UGX.1, 940,349,139) \uf0b7 Accumulated Receivables UGX.2,071,691,350 \uf0b7 Doubtful refund of Salary UGX.50,000,000 \uf0b7 Staffing Gaps 19 (33%) posts vacant \uf0b7 Expiry of Board Tenure"], ["**41.**", "Uganda National Children\u2019s Authority", "\uf0b7 Budget Performance budget shortfall of UGX.33,802,480 (3%). \uf0b7 Lack of a Governing Board \uf0b7 Unapproved Budget \uf0b7 Temporary Appointments"], ["**42.**", "National Social Security Fund (NSSF)", "\uf0b7 Unallocated Members\u2019 Funds amounting Ushs 49.5 billion \uf0b7 Disclosed Contingent liability of UGX.42.2bn in tax to URA"], ["", "**ACCOUNTABILITY SECTOR**", null], ["**43.**", "Bank of Uganda", "\uf0b7 Impairment of amount due from Crane Bank Limited (in receivership) - UGX 235,922 \uf0b7 Impairment of Bank of Uganda\u2019s capital"], ["**44.**", "Capital Markets Authority", "\uf0b7 No issue of high significance"], ["**45.**", "Deposit Protection Fund - BoU", "\uf0b7 No issue of high significance"], ["**46.**", "Financial Intelligence Authority", "\uf0b7 Domestic Arrears - UGX.215,837,175 \uf0b7 Understaffing - 39 posts filled out of 64 \uf0b7 Uncompetitive procurement of air tickets worth - UGX.162,261,990"], ["**47.**", "Insurance Regulatory Authority", "\uf0b7 Unimplemented activities - contracts valued at UGX.83,397,132 and the setting up of Insurance Appeals Tribunal \uf0b7 Outstanding Receivables - 64,957,554 \uf0b7 Delays in Construction of Insurance Regulatory Authority Office Building \uf0b7 Incomplete Procurements valued at UGX.210,684,500"], ["**48.**", "National Population Council", "\uf0b7 Staffing Gap \u2013 49 filled out of 84"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "189", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**49.**", "PPDA Appeals Tribunal", "\uf0b7 Unutilized funds - UGX.166,049,143 \uf0b7 Lack of clear performance targets \uf0b7 Manual Financial management system in use"], ["**50.**", "Privatization & Utility Sector Reform Project (Divestiture & Redundancy Accounts)", "\uf0b7 Long outstanding receivables - UGX.80.9 billion \uf0b7 Unauthorized withdrawals from the Divestiture account - UGX.69,706,812,638"], ["**51.**", "Public Procurement and Disposal of Public Assets Authority", "\uf0b7 Budget shortfall of UGX.199,735,018 \uf0b7 Outstanding Payables - UGX.97,765,859 \uf0b7 Under Staffing\u2013 101 filled out of 132"], ["**52.**", "Uganda Bureau of Statistics (UBOS)", "\uf0b7 Budget Shortfall - UGX.660,203,337 \uf0b7 Under absorption of funds of UGX.619,715,120 \uf0b7 Lack of Certificate of Land Title for the Statistics House"], ["**53.**", "Uganda Free Zones Authority", "\uf0b7 Land of land title for land acquired at UGX.7.4 billion \uf0b7 Procurement of air tickets by HR Department instead of PDU \uf0b7 Lack of an Internal Audit function"], ["**54.**", "Uganda Retirement Benefits Regulatory Authority (URBRA)", "\uf0b7 Staffing Gaps - 30 filled out of 58 \uf0b7 Payments on behalf of MoFPED - UGX.401,945,391 \uf0b7 Delays in remitting collected revenue to BOU A/C - UGX.489,446,464 \uf0b7 Failure to remit unspent balances to the UCF (Expiry of Appropriation) -UGX.577,892,780"], ["**55.**", "Uganda Revenue Authority - Corporate Services", "\uf0b7 Long Outstanding NSSF Arrears - UGX.3,675,217,390 \uf0b7 Excessive Cash withdrawals of UGX.12,985,802,703 in excess of the monthly cash limit of UGX.40,000,000 \uf0b7 Failure to advertise a call for bids to provide support and maintenance of Disaster recovery site firewall - UGX.618,866,009 \uf0b7 Absence of a Board Charter"], ["**56.**", "Uganda Revenue Authority - Revenue Collection", "\uf0b7 Revenue collection shortfall of UGX.606.32 billion \uf0b7 Uncollectible Cash - UGX.1,031,840,858 \uf0b7 Un-receipted collections from BoU - UGX.130 billion \uf0b7 Domestic tax arrears - UGX.2.6 trillion \uf0b7 Un-collected stamp duty from Land transactions - worth UGX.239 billion"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "190", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to track All High-Risk Goods - UGX.265,972,974,206 \uf0b7 Failure to collect identified taxes - UGX.108,079,587,034 \uf0b7 Issuance of Tax Clearing Certificates to Taxpayers with Tax arrears - UGX.809,611,255,873", null], ["**57.**", "Uganda Seeds Company Limited", "\uf0b7 Current Account with PURSP - UGX.1,106,572,915 \uf0b7 Underutilization of land and other assets \uf0b7 Lack of Board of Directors \uf0b7 Failure to maintain leased Assets (Machinery and Housing Estates)"], ["**58.**", "Uganda Property Holdings Limited (UPHL)", "\uf0b7 Long Overdue Trade Debtors (slow recovery) - reduced from UGX.2,015,270,471 as at 30th June 2017 to UGX.1,890,499,800 as at 30th June 2018 \uf0b7 Lack of Certificate of Title for Masese Land"], ["**59.**", "Pride microfinance (MDI) \u2013 31st December 2017", "\uf0b7 Impairment of loans and advances to customers \uf0b7 Information and communication technology changes"], ["**60.**", "Post Bank (U) Ltd \u2013 31st December 2017", "\uf0b7 Impairment of loans and advances to customers"], ["**61.**", "Uganda Development Bank Ltd \u2013 31st December 2017", "\uf0b7 Impairment of Loans and Advances"], ["", "**SCIENCE SECTOR**", null], ["**62.**", "Uganda Industrial Research Institute", "\uf0b7 Budget shortfall of UGX.98,857,221 \uf0b7 Un-implemented planned activities - UGX.1,651,510,600 \uf0b7 Diversion of funds to unplanned activities - UGX.1,067,947,407 \uf0b7 Failure to Budget for Domestic Arrears - UGX.831,107,348 \uf0b7 Staffing Gaps \u2013 282 filled out of 560 \uf0b7 Uncollected Production fees of UGX.78,138,376 \uf0b7 Innovation Fund Shortfall - UGX.3,339,800,000 \uf0b7 Absence of a Board of Directors"], ["", "**INFORMATION AND COMMUNICATION TECHNOLOGY SECTOR**", null], ["**63.**", "Uganda Institute of Communication and Information Technology", "\uf0b7 Budget shortfall of UGX.1,187,119,185 \uf0b7 Unspent balance of UGX.516,347,166 \uf0b7 Unclear governance structure and legal status of the Institute"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "191", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under Staffing \u2013 44 filled out of 107 \uf0b7 Irregular Recruitment of Contract Staff \uf0b7 Direct Procurement worth UGX.29,406,600", null], ["**64.**", "Uganda Posts Limited", "\uf0b7 Budget shortfall of UGX.2,852,589,691 \uf0b7 Purchase of power backup UGX.263,450,880 not budgeted for \uf0b7 Outstanding Trade and other Payables - UGX.13,341,472,070 \uf0b7 Unpaid up Share Capital UGX.5,512,825,000 for 220,513 shares \uf0b7 Overdue Receivables - UGX.7,855,540,320 \uf0b7 Outstanding Levy on Gross Annual Revenue of UGX.631,517,772 \uf0b7 Nugatory Expenditure (fines, court awards and legal fees) of UGX.330, 537,700 \uf0b7 Expired Contracts for Members of the UPL Board \uf0b7 Lack of Land Titles for UPL Land - Plot 40 Margarita Road, Kasese; Plot 18-20 Gogonyo Road, Pallisa; Plot 76 Mawokota Block 92, Mpigi; Plot 6-10 Birch Avenue, Masaka; Plot 2-6 Mutekanga Road, Kamuli; Plot 1-11 Nsambya Road, Kampala \uf0b7 High Rate of Staff Turnover \u2013 21 staff left org but were not replaced \uf0b7 Outstanding Tax Payments - UGX.4,317,502,160 (PAYE - UGX.1,035,638,150, VAT - UGX.3,281,864,010) \uf0b7 Non Alignment of Strategic Plan to the National Development Plan"], ["**65.**", "NITA - U", "\uf0b7 Funding gap of UGX.30,542,595,353 \uf0b7 Impact of planned transfer of national backbone infrastructure to UTL (in Administration) \uf0b7 Unutilized Bulk Internet Bandwidth \uf0b7 Redundant Network investment \uf0b7 Staffing Gap \u2013 66 filled out of 157 \uf0b7 Board not fully constituted"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "192", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**66.**", "Uganda Communications Commission (UCC)", "\uf0b7 Budget Shortfall - UGX.9,625,228,029 \uf0b7 Delayed implementation of activities worth UGX.4,776,155,324 \uf0b7 Overdue Trade Receivables - UGX.26,170,253,357 \uf0b7 Under remittance of Share of 2% GAR - UGX.1,107,029,960) \uf0b7 Unfair Disqualification of Bidder \uf0b7 Weaknesses in Contract Management \uf0b7 Conflicting sections of the Law in Regard to the Position of the Executive Director also being a Board Member"], ["**67.**", "Regional Communications Infrastructure Program (RCIP)", "\uf0b7 Funding gap of UGX.11,665,932,201 \uf0b7 Unspent balance - USD.9,270,344.82 \uf0b7 Inadequacy in staffing - No Project Accountant"], ["**68.**", "Rural Communications Development Fund (RCDF)", "\uf0b7 Unspent balance - UGX.10,987,226,459 \uf0b7 Delays implementation of planned activities worth UGX.9,872,672,792 \uf0b7 Unexplained share of the retained balance of Gross Annual Revenue - UGX.25,404,934,506"], ["", "**JUSTICE LAW AND ORDER SECTOR (JLOS)**", null], ["**69.**", "Uganda Registration Services Bureau - Operations", "\uf0b7 Unspent Balances UGX. 835,642,612 \uf0b7 Domestic Arrears UGX. 1,941,423,697 \uf0b7 Irregular payments to Telecommunication Companies UGX.59,071,109 \uf0b7 Staffing gaps 55%"], ["**70.**", "Uganda Registration Services Bureau - Liquidation", "\uf0b7 Low funds absorption UGX. 942,295,910 \uf0b7 Failure to implement activities \uf0b7 Delayed recovery of Receivables UGX. 6,252,764,629 \uf0b7 Unauthorized Expenditure on Garnishee Absolute UGX. 1,539,042,978"], ["**71.**", "Uganda Human Rights Commission", "\uf0b7 Budget shortfall of UGX. 213,068,051 \uf0b7 Unimplemented Activities \uf0b7 Domestic Arrears UGX. 3,910,443,177 \uf0b7 Inadequate management of land assets \uf0b7 3 plots at Buganda road comprise of old dilapidated buildings"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "193", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Land in Gulu and Masaka remained un-developed \uf0b7 Irregular payments to Telecommunications Companies for providing telephone services and airtime auto load UGX. 77,541,448 \uf0b7 Delayed Appointment of the Commissioners and accumulation of case backlog. \uf0b7 Irregular payment of monthly allowances to Staff 3.7Bn", null], ["**72.**", "Uganda Law Reform Commission", "\uf0b7 Unimplemented Activities \uf0b7 Domestic Arrears UGX. 9,581,933 \uf0b7 Staffing Gaps 22%"], ["**73.**", "Judicial Service Commission", "\uf0b7 Unimplemented Activities \uf0b7 Over paid Monthly pensions UGX. 30,874,922 \uf0b7 Low funds absorption/ Unspent Balances UGX. 959,018,284 \uf0b7 Case Backlog within the Complaints Management System"], ["**74.**", "National Identification and Registration Authority (NIRA)", "\uf0b7 Mischarges of Expenditure \u2013 UGX.1,559,088,886 \uf0b7 Under collection of Non-Tax Revenue - shortfall of UGX.102,138,311,000 \uf0b7 Accumulation of contingent liabilities - UGX 1.2 billion \uf0b7 Lack of a fully constituted Board \uf0b7 Staffing Gaps 206 out of 864 positions filled \uf0b7 Absence of approved ICT Continuity plan, Disaster Recovery Plan and Absence of a Disaster Recovery Site"], ["**75.**", "Amnesty Commission", "\uf0b7 Budget shortfall of UGX.167,200,000 (6%). \uf0b7 Partial implementation of planned activities. \uf0b7 Staffing Gaps - 37 vacant positions (49.4%)."], ["", "**LEGISLATURE SECTOR**", null], ["**76.**", "Parliamentary Commission", "\uf0b7 Budget shortfall of UGX. 4,519,137,627 (representing 1% of the approved budget) \uf0b7 Lack of policy guidelines for the motor vehicle scheme for members of parliament \uf0b7 Mischarge of expenditure-UGX.2,348,890,690(representing 0.5% of total expenditure) \uf0b7 Absence of land titles for the Commission for 3 plots (16-18 on Parliament Avenue)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "194", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Absence of offsite backup system for Parliament Hansard Audio and Video recordings \uf0b7 Payment to Uganda Police Operations - UGX.2,259,135,000 meant for maintenance of machinery and equipment but used for maintenance and servicing of security equipment at Parliament", null], ["", "**PUBLIC SECTOR MANAGEMENT SECTOR**", null], ["**77.**", "Local Government Finance Commission", "\uf0b7 Some activities were not implemented despite receiving 100% of budgeted finds \uf0b7 Inadequate storage facilities \uf0b7 Advance payment of contract gratuity-UGX. 98,340,191 \uf0b7 Support to LGs to establish Local revenue databases- only 89 Votes of the 168 votes (Districts and Urban Councils) have established local revenue databases thus representing 52% coverage. \uf0b7 Inactive disposal plan \uf0b7 Change of special conditions of the bid document in the contract agreement"], ["**78.**", "National Planning Authority", "\uf0b7 Some activities were not implemented despite receiving 100% of budgeted finds \uf0b7 Inadequate controls surrounding management of domestic arrears-arrears incurred outside the approved estimates appropriated by Parliament(UGX. 812,874,533) \uf0b7 Delay in undertaking the Midterm review of NDP II \uf0b7 Delayed issuance of planning circular for NDP-III \uf0b7 Delayed Submission/non-preparation of Sector development Plans \uf0b7 Lack of clear Service Delivery Standards for various sectors \uf0b7 Sensitization of MDAs and LGs on the Certificate of compliance (CoC)-Lack of feedback and follow up mechanism \uf0b7 Lack of guidelines to support the implementation of NPA regulations \uf0b7 Lack of key risk management parameters to enable effective evaluation of budget compliance in MDAs/LGs"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "195", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Board not fully constituted", null], ["**79.**", "Kampala Capital City Authority", "\uf0b7 Budget shortfall of UGX.44,237,573,141 (approximately15%). \uf0b7 Non-implementation of planned activities \uf0b7 Accumulation of Domestic arrears to UGX.43,880,243,429 as at 30th June 2018. \uf0b7 Non-remittance of PAYE of UGX.20,745,588,266 and VAT of UGX.676,696,602 \uf0b7 Outstanding trade and other receivables amounting to UGX. UGX.44,095,770,425 \uf0b7 Legal costs paid - UGX19,445,101,578 and UGX.5,032,868,969 provision for legal costs for the period under review \uf0b7 UGX.433.8 million receivable from Multiplex as at 30th June 2018 and non-compliance of the contractor to contract terms \uf0b7 Nugatory expenditure in the form of Interest on Delayed Payments-UGX. 714,318,282 \uf0b7 Unapproved Human Resource Manual \uf0b7 Staffing gaps (out of 1464 positions required, only 1128 positions are filled resulting into a shortfall of 336 positions (representing 23%). \uf0b7 Certificate of compliance (CoC) by NPA \u2013 achievement of NDP II. \uf0b7 Issues from Field inspections"], ["**80.**", "Kampala Feacal Sludge Management Project (31st December 2017)", "\uf0b7 Under absorption of funds - only US$.677,494 spent out of US$.1,043,548 available representing an absorption capacity of 43.7%. \uf0b7 Inadequate Monitoring of waste management activities"], ["**81.**", "Kampala \u2013 Kigali Capital Cities Health Project (KCCHP) FK NORWAY (11 months period ended 31st August 2017)", "\uf0b7 Delays in the implementation of activities against the Logical framework."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "196", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**82.**", "Kampala Institutional And Infrastructure Development Project Phase 2 (KIIDP 2)", "\uf0b7 Under-absorption of available funds (only UGX.68,788,030,111 spent out of UGX.174,084,665,219 representing budget absorption of 45%. \uf0b7 Non-implementation of planned activities \uf0b7 Contingent liability due to delay in site handover- UGX,6,630,071,834 \uf0b7 Garnishee order on KIIDP2 Account - US$. 3,942,647.4 \uf0b7 Overall Performance as per the logical framework - delays in the implementation of a number of activities"], ["**83.**", "Public Service Commission", "\uf0b7 Non-implementation of planned activities \uf0b7 Accumulation of domestic arrears amounting to UGX.245,367,756"], ["**84.**", "Parliamentary Pension Scheme", "\uf0b7 Expired trustee\u2019s licenses \uf0b7 Failure by fund managers to provide complete and consolidated reports"], ["**85.**", "New Vision Printing And Publishing Company Limited", "\uf0b7 Receivables worth UGX.16.3 bn \uf0b7 Manual computation of commissions."], ["**86.**", "Uganda Printing and Publishing Corporation", "\uf0b7 Long Outstanding trade debtors UGX.2,199,595,369 \uf0b7 Trade and other payables UGX.5,684,420,860 \uf0b7 Failure to fulfil the objectives of the corporation \uf0b7 Failure to prepare management reports"], ["", "**SECURITY SECTOR**", null], ["**87.**", "NEC Head Quarter", "\uf0b7 Unspent Balance UGX.1,543,295,040 \uf0b7 Over- due Creditors - UGX.65,292,458 \uf0b7 Long outstanding Debtors UGX.260,379,800 \uf0b7 Stale Investments - UGX.2,710,326,736 \uf0b7 Undeveloped Plot in Namanve Industrial Park \uf0b7 Absence of an Audit Committee"], ["**88.**", "NEC Farm Katonga", "\uf0b7 Budget shortfall of UGX.12,241,202,295 \uf0b7 Outstanding trade creditors UGX.1.908,000 \uf0b7 Failure to realise project objectives and loss of funds UGX.1,409,450,000 \uf0b7 Un-surveyed Land/untitled land blocks 274,378 and 386 \uf0b7 Un installed weighing scale"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "197", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**89.**", "NEC Tractor Project", "\uf0b7 Budget short fall of UGX.1,491,639,506 \uf0b7 Outstanding Trade Debtors UGX.1,155,499,320 \uf0b7 Unprofitable business operations - loss of UGX.60,721,203 \uf0b7 Nugatory Expenditure UGX.21,761,163"], ["**90.**", "NEC Tractor Hire", "\uf0b7 Unimplemented Activities \uf0b7 Failure to achieve the intended project objectives"], ["**91.**", "NEC Works", "\uf0b7 Budget shortfall of UGX.2,635,612,812 \uf0b7 Unimplemented Activities \uf0b7 Un-utilised equipment"], ["**92.**", "NEC UZIMA", "\uf0b7 Budget shortfall of UGX.2,779,585,000 \uf0b7 Unimplemented Activities \uf0b7 Unprofitable trading -loss of UGX.385,744,000 \uf0b7 Incomplete water production records"], ["**93.**", "NEC Luwero industries", "\uf0b7 Unimplemented Activities \uf0b7 Outstanding Trade Debtors UGX.410,966,171 \uf0b7 Failure to dispose-off old assets \uf0b7 Appointment of employees without Terms of service \uf0b7 Irregular secondment of UPDF Personnel \uf0b7 Irregular Medical Insurance Scheme \u2013 UGX.77,792,185"], ["**94.**", "Uganda Veterans Assistance Board", "\uf0b7 Duplication of activities \uf0b7 Repair of Personal vehicles using UVAB Funds \uf0b7 Failure to implement the mandate of Uganda Veterans Assistance Board"], ["**95.**", "Uganda Air Cargo", "\uf0b7 Long outstanding trade creditors worth UGX.13,512,333,853 \uf0b7 Salaries payable amounting to UGX.3,509,535,137 \uf0b7 Increased in Trade debtors from UGX.12,140,152,344 as at 30th June 2017 to UGX.16,524,194,436 as at 30th June 2018 \uf0b7 Lack of Capital for Capitalisation \uf0b7 Grounded C130 Aircraft"], ["", "**AGRICULTURE SECTOR**", null], ["**96.**", "Uganda Coffee Development Authority", "\uf0b7 Unspent balances of UGX.1.6 billion \uf0b7 Unimplemented budget activities \uf0b7 Inadequate Controls Surrounding Management of Domestic Arrears - UGX.106,099,093,573"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "198", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to budget for domestic arrears \uf0b7 Low survival rates of the seedlings planted \uf0b7 Inadequate coffee extension workers \uf0b7 Distribution of seedlings not based on demand \uf0b7 Lack of a farmers\u2019 register \uf0b7 Unfunded priorities \uf0b7 Non-compliance with the revenue collection process for NTR", null], ["**97.**", "National Agricultural Research Organization - NARO", "\uf0b7 Budget shortfall of UGX.2,038,103,779 \uf0b7 Unimplemented budget activities \uf0b7 Inadequate Controls Surrounding Management of Domestic Arrears - UGX.630,364,872 \uf0b7 Failure to budget for domestic arrears \uf0b7 Lack of land titles leading to encroachment \uf0b7 Lack of a researchers register \uf0b7 Non-compliance with the Non tax Revenue collection process \uf0b7 Failure to operationalize the Agricultural Research Trust fund \uf0b7 Failure to obtain Intellectual Property Rights (IPR) \uf0b7 Staffing Gaps 881 out of 994 positions filled"], ["**98.**", "Agricultural Technology And Agribusiness Advisory Services Project \u2013 NARO Component", "\uf0b7 Non-implementation of some of the planned activities. \uf0b7 Competitive Grant Scheme (CGS) Funds \uf0d8 Failure to achieve CGS Project objectives \uf0d8 Inadequate financial reporting of CGS projects \uf0b7 Non-execution of performance security and undated Contracts \uf0b7 Delayed completion of Milking Parlor at Nakyesasa \uf0b7 Kiige Satellite station-Incomplete Renovation of two (2) staff houses"], ["**99.**", "National Animal Genetics Centre and Data Bank", "\uf0b7 Budget shortfall of UGX.2,910,000,000 \uf0b7 Unimplemented budget activities \uf0b7 Non-compliance with commitment control procedures- UGX.149,453,000 \uf0b7 Unbudgeted for domestic arrears- UGX.302,491,433 \uf0b7 Encroachment of ranch Land"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "199", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Loss of Livestock, imported eggs and parent stock \uf0b7 Incomplete construction works in Mazuri Ranch, Njeru Stock Farm, Lusenke Ranch and Nshaara Ranch \uf0b7 Ineligible occupants in staff houses \uf0b7 Un-habitable houses due to fire and lack of roofs \uf0b7 Irregularities in Prior year force account works \uf0b7 Non-compliance with the Non Tax Revenue collection process \uf0b7 Utilisation of revenue at source UGX.68,243,150 \uf0b7 Staffing gaps 142 out 313 positions filled", null], ["**100.**", "Cotton Development Organization", "\uf0b7 Unspent balances of UGX.0.069 billion \uf0b7 Domestic Arrears UGX.317,468,006 \uf0b7 Over stocking of Cotton Lint"], ["**101.**", "Dairy Development Authority", "\uf0b7 Unspent balances of UGX.98,282,172 \uf0b7 Unimplemented Activities \uf0b7 Inadequate Controls Surrounding Management of Domestic Arrears - UGX.252,173,569 \uf0b7 Failure to budget for domestic arrears \uf0b7 Failure to collect Revenue - UGX. 366,052,835 \uf0b7 Untitled land \uf0b7 Non-Operational milk processing factory \uf0b7 Encroachment of school land \uf0b7 Expiry of Performance Security \uf0b7 Failure to collect cess \uf0b7 Staffing Gaps 65 out of 140 positions filled"], ["**102.**", "National Agricultural Advisory Services-NAADS", "\uf0b7 Unspent balances of UGX.807,208,268 (0.3%) \uf0b7 Non-implementation of some of the planned activities \uf0b7 Increase in domestic arrears from UGX.52,024,371,979 in the year 2016/2017 to UGX.57,631,295,228 in the current year. \uf0b7 Payment of un-budgeted prior year arrears amounting to UGX.48,634,712,458 \uf0b7 Payment for tea lead agency fees for Kabale and Kisoro districts"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "200 \n\uf0d8 Flawed MOU with regard to measurement of deliverables: \n\uf0d8 Rationale for the 30% Lead agency fee on distributed tea: \n\uf0d8 Partial consent settlement without Guarantee;", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}]], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Mischarge of Expenditure totalling to UGX.1,009,498,818\n- Nugatory Expenditure \u2013 UGX 93,159,046\n- Pending cases whose value was in excess of UGX.18 billion pending resolution by court\n- Operation Wealth Creation vehicle status review\n- Basis for computation of transport costs to the tune of UGX.1,978,744,208\n- Sugarcane Production in Northern Uganda \n\uf0d8 Cane seed procurement-UGX.4,518,260,220 \n\uf0a7 Non consideration of the evaluation methodology and criteria \n\uf0a7 Delayed delivery and Liquidated damages charges \n\uf0a7 \nExpiry of the Advance payment guarantee \uf0d8 Bush Clearing, Land preparation, Planting cane, weed management, manual and mechanical weeding, seed cane harvesting and loading-UGX.15,526,487,530 \n\uf0a7 \nIrregular Advance payment security in form of Log books- UGX.4,657,946,259 \n\uf0a7 Contract price adjustment:\n- NAADS\u2019 restructuring and Legal Mandate \n\uf0d8 Irregular restructuring:- \n\uf0d8 Uncertainty on ownership of Assets:- \uf0d8 Liability against OWC:-\n- NAADS\u2019 assets held by districts\n- Failure to execute performance security worth UGX.23,325,873,958\n- Recruitment of Civilians under Operation Wealth Creation \uf0d8 Unclear Authority for the recruitment of civilians \n\uf0d8 Non deduction of PAYE from OWC civilian staff", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "201", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "**TRADE SECTOR**", null], ["**103.**", "Uganda Development Corporation", "\uf0b7 Uncertainty of viability in investments of; \uf0b7 Lake Victoria Glass Works Limited UGX.215,219,000, \uf0b7 Atiak Sugar Factory-Horyal Investments Holding Company Ltd (HIHC) UGX.19,811,808,120 \uf0b7 Non transfer of shares to Ministry of Science, Technology and Innovations by UDC \uf0b7 Luwero Fruit factory Land not titled and valued \uf0b7 Limited progress on the development of the fruit factory \uf0b7 Delayed commencement of the fruit processing Plant \uf0b7 Investment of funds in Isingiro Fruit Factory without a memorandum of understanding \uf0b7 Failure to takeover Embassy House \uf0b7 Failure to take over Government interest in Munyonyo Commonwealth Resort Limited \uf0b7 Delays in transferring the supervision role of Phenix Logistics (Uganda) Limited to UDC"], ["**104.**", "Uganda National Bureau of Standards", "\uf0b7 Budget shortfall of UGX.1,487,803,407 (7%). \uf0b7 Non-implementation of planned activities \uf0b7 Staffing Gaps - 334 posts vacant representing a 46% vacancy level \uf0b7 Failure to implement entity mandate"], ["", "**TOURISM SECTOR**", null], ["**105.**", "Uganda Hotel and Tourism Training Institute", "\uf0b7 Inadequate controls surrounding domestic arrears- UGX.375,262,369 \uf0b7 Long outstanding receivables-UGX.124,268,897 \uf0b7 Subvention funding shortfalls-UGX.150,000,000 \uf0b7 Lack of a capital budget \uf0b7 Lack of approved strategic plan \uf0b7 Officers in acting capacities beyond the recommended period \uf0b7 Failure to collect training levy \uf0b7 Lack of information Technology Policy \uf0b7 Unsatisfactory attainment of the objectives of the Institute\u2019s establishment"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "202", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of regulations to operationalize the HTTI Act, 2015", null], ["**106.**", "Uganda Tourism Board", "\uf0b7 Unspent balances of UGX.8,588,336,986 \uf0b7 Non-implementation of planned activities \uf0b7 Mischarge of Expenditure - UGX.539,557,555 \uf0b7 Un-supported travel abroad \u2013UGX. 310,833,763 \uf0b7 Lack of policy on selection of entities or programs to support \uf0b7 Lack of Organogram \uf0b7 Lack of Records management Policy \uf0b7 Inadequate Store \uf0b7 Inadequate Licensing regulations"], ["**107.**", "Uganda Wildlife Conservation & Education Center (UWEC)", "\uf0b7 Stalled Construction of the Floating Restaurant (Pier) \uf0b7 Inadequate Maintenance of Accommodation Facilities \uf0b7 Staffing Gaps 39 out of 59 positions filled"], ["**108.**", "Nile Hotel International", "\uf0b7 Non-implementation of planned activities \uf0b7 Lack of Investment guidelines \uf0b7 Lack of mechanism to follow-up revenue collected by the Concessioner \uf0b7 Delayed takeover of Nile Hotel by UDC \uf0b7 Un authorized procurement of a computerized Financial Management Information Systems \uf0b7 Board of Directors Overriding Management Responsibility \uf0b7 Continuous stay of Board of Directors"], ["**109.**", "Uganda Wildlife research and training institute", "\uf0b7 Revenue Shortfall-UGX.363,085,041 \uf0b7 Lack of a capital budget \uf0b7 Lack of direct out let for the institute students \uf0b7 Governance (Academic and Research Board (ARB), no member from the academic Board and failure to meet gender balance requirements) \uf0b7 Lack of regulations to operationalize the UWRTI Act, 2016 \uf0b7 Failure to Undertake research"], ["**110.**", "Uganda Wildlife Authority", "\uf0b7 Non-implementation of planned activities despite 159% revenue performance. \uf0b7 Un-accounted for funds - UGX.313,909,855 \uf0b7 Non Remittance of Revenue to the District Local Authorities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["", "TRADE SECTOR", "None"], "type": "table"}}, {"content": "203", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Advances to Individual Personal Accounts-UGX.675,081,912. \uf0b7 Lack of Certificates of compliance", null], ["", "**HEALTH SECTOR**", ""], ["**111.**", "Uganda Aids Commission", "\uf0b7 Unspent balances \u2013 UGX.116,990,840 \uf0b7 Long outstanding domestic arrears \u2013 UGX.98,881,576 \uf0b7 Uncollected revenue arrears \u2013 UGX.74,600,000 \uf0b7 Failure to formulate Regulations \uf0b7 Award of Contract in Foreign currency \u2013 USD 16,525.66 \uf0b7 Direct Procurements \u2013 UGX.36,978,521"], ["**112.**", "Uganda Heart Institute", "\uf0b7 Budget shortfall - UGX.346,379,949 \uf0b7 Unspent balances - UGX.1,011,533,283 \uf0b7 Contracts above estimated prices - UGX.694,476,276"], ["**113.**", "National Drugs Authority", "\uf0b7 Shortfall in Revenue \u2013 UGX.2,362,404,483 \uf0b7 Planned activities not implemented - UGX 25,996,713,000 \uf0b7 Failure to revalue Non-current assets \uf0b7 Long Outstanding receivables - UGX.22,338,224,283 \uf0b7 Non-delivery of items paid for during installation of Microbiology Laboratory - USD 42,691 \uf0b7 Inadequate staffing at regional offices \uf0b7 Inadequate inspection by NDA Inspectors \uf0b7 30 Pharmacies and drug shops out of 89 operating without a valid certificate of suitability of premises and valid operating license \uf0b7 Non-separation of expired drugs from unexpired ones noted in 31 out of 89 drug shops and pharmacies \uf0b7 Contracts awarded above budgeted provision \u2013 UGX.82,222,500 \uf0b7 Board not fully constituted"], ["**114.**", "National Medical Stores (NMS)", "\uf0b7 Unsupported CDC project (receivable) - UGX 8,091,650,000 \uf0b7 Failure to provide for position of Deputy General Manager \uf0b7 Delay in execution of signed contracts - UGX 185,670,619"], ["**115.**", "Uganda Virus Research Institute", "\uf0b7 Planned activities worth UGX.431,654,959 not implemented \uf0b7 Staff on extended probation periods \uf0b7 Non-replacement of the asbestos sheets"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["", "TRADE SECTOR", "None"], "type": "table"}}, {"content": "204", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Non-submission of final completion certificate for the contract for replacement of asbestos sheets - UGX.137,155,200", null], ["**116.**", "Uganda Cancer Institute", "\uf0b7 Unspent balances UGX.1,421,808,924 \uf0b7 Under-staffing - 294 approved positions, only 209 posts were filled, leaving 85 (29%) vacancies vacant."], ["**117.**", "Joint Clinical Research Centre", "\uf0b7 Long outstanding Receivables (UGX 4,689,310,000) \uf0b7 Outstanding PAYE arrears of UGX 1,933,190,000 \uf0b7 Absence of an Evaluation Committee \uf0b7 Irregular use of direct procurements"], ["**118.**", "Health Service Commission", "\uf0b7 Unspent balances of UGX.270,768,815 \uf0b7 Payables totaling UGX.82,918,252 \uf0b7 Advertised positions that did not attract candidates \uf0b7 Staffing gaps \uf0b7 Lack of standing orders for the health service \uf0b7 Use of Non- Prequalified Firms"], ["**119.**", "Uganda Medical and Dental Practitioner's council", "\uf0b7 Inconsistencies in the Calculation of Depreciation \uf0b7 Outdated procedures in the Financial Procedures Manual \uf0b7 Staffing Gaps \uf0b7 Non-deduction of Withholding Tax (UGX 2,430,540)"], ["**120.**", "Uganda Allied Health Profession Council", "\uf0b7 Revenue shortfalls (UGX.550,112,006) \uf0b7 Unauthorized expenditure (UGX. 444,836,577) \uf0b7 Inconsistencies in depreciation rates \uf0b7 Uncompleted works for remodeling and renovation of Allied Health Professionals Council house \uf0b7 Staffing gaps \uf0b7 Failure to gazette recognized training institutions and licensed allied health units"], ["", "**WORKS SECTOR**", ""], ["**121.**", "Uganda Road Fund", "\uf0b7 Undisclosed non-produced assets worth UGX.1,510,000,000 \uf0b7 Mischarge of expenditure \u2013 UGX.418,598,288 \uf0b7 Reporting Inconsistencies \uf0b7 Governance Issues \uf0d8 Unsigned board minutes"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["", "TRADE SECTOR", "None"], "type": "table"}}, {"content": "205", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0d8 Non consideration of internal audit reports by the board \uf0b7 Unrecovered PAYE amounting to UGX.55,602,000 \uf0b7 Emergency road funds \uf0d8 Unverified emergency sites \uf0d8 Inadequate emergency intervention fund \uf0b7 Failure to apply the allocation formula for road maintenance funds", null], ["**122.**", "Civil Aviation Authority (for the year ended 30th June 2016)", "\uf0b7 Entebbe International Airport -Expansion Project Management \uf0d8 Inconsistencies in the operationalization of the requirements of the agreements signed \uf0d8 Absence of evidence of involvement of an independent consultant and verification report during the year ended 30 June 2016 \uf0d8 Need for a technical and final audit of the project \uf0b7 Management of Trade and Other Payables and Supplier Relationships \uf0b7 Recovery of Receivables from Government Entities \uf0d8 Nakasongola Project Funding-Ugx 23 Billion \uf0d8 Non-existence of recovery plan for Government debts \uf0b7 Compliance with safety regulations requirements - ICAO Safety Report \uf0b7 Corporate Governance (failure to assess likelihood of fraud or its consequences, absence of whistle blowing policy and no fraud Tracker)"], ["**123.**", "North Eastern Road-Corridor Asset Management Project (NERAMP)", "\uf0b7 Financial statements May not be suitable for another purpose. \uf0b7 Maintenance of one bank account denominated in United States Dollars with Bank of Uganda."], ["**124.**", "Busega \u2013 Mpigi Road Project", "\uf0b7 Funds Utilization \uf0d8 Diversion of Project funds \u2013 UGX.36,431,557,233 \uf0b7 Low disbursement of project funds \uf0b7 Delayed procurement"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["", "TRADE SECTOR", "None"], "type": "table"}}, {"content": "206 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}]], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "125. Road Sector Support Project 4 \uf0b7 Compensation to the Project Affected Persons (PAPs) (RSSP4) \n\uf0d8 Delayed payment to Project Affected Persons (PAPs) \uf0d8 Land Acquisition ( Transfer/ sub-division of land) \n\uf0d8 Delayed civil works \n\uf0d8 Lack of evidence on approval of reviewed designs Inter \u2013 Project Re-allocations-UGX. 10,397,460,757 Noncompliance with contractual and statutory requirements (Insurance, Health and safety, NSSF, Laboratory equipment,", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "- Inter \u2013 Project Re-allocations-UGX. 10,397,460,757\n- Noncompliance with contractual and statutory requirements (Insurance, Health and safety, NSSF, Laboratory equipment,", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, {"headings_1": {"content": "2.3 Unqualified Opinions", "page": 160, "level": 3}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "3.2 Qualified Opinions", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "and contractor mobilization)", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "**EDUCATION SECTOR**", null, ""], ["**1.**", "Mandela National Stadium Limited - Namboole", "\uf0b7 Irregular Disclosure of Going Concern", "\uf0b7 Accumulation of Payables to UGX. 4,152,001,314 as at 30th June 2018. \uf0b7 Accumulation of Receivables to UGX.1,772,813,135 as at 30th June 2018. \uf0b7 Revenue shortfall of UGX 694,000,000 (15%) \uf0b7 Irregularities in outsourcing of Mandela Sports Hotel \uf0b7 Increased Encroachment on Stadium Land."], ["", "**ENERGY SECTOR**", null, ""], ["**2.**", "Uganda Electricity Distribution Company Ltd (UEDCL) \u2013 6 month period ended 30th June 2017", "\uf0b7 Inappropriate assumptions on the useful life of utility assets", "\uf0b7 Failure to allot shares for converted loan equity worth UGX.249,968,844,000 \uf0b7 Outstanding amount from Umeme Ltd amounting UGX.65 billion"]], "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "BASIS OF OPINION", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "207", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Un-recognised revenue from the assets leased to UMEME Ltd by UEDCL \uf0b7 Long outstanding receivables amounting UGX.68 bn from government.", null, null], ["", "**ACCOUNTABILITY SECTOR**", null, ""], ["**3.**", "Uganda Investment Authority (UIA)", "\uf0b7 Misleading Statements of Appropriation", "\uf0b7 Budget shortfall of UGX.231,440,372 \uf0b7 Un-implement planned activities worth UGX.2,240,725,000 \uf0b7 Unauthorized excess expenditure above appropriated amount of UGX.3,821,846,055 \uf0b7 Outstanding payables of UGX.2,326,247,505 \uf0b7 Diversion of UGX.1,000,000,000 Meant for a Feasibility Study and Project Report for Kampala Industrial and Business Park, Namanve \uf0b7 Failure to Revise the Service Charge from 0.5% and Ground Rent for Leased Land \uf0b7 Cancelled Procurements worth UGX.2,417,186,147 \uf0b7 Unplanned Procurements - UGX.412,125,972 \uf0b7 Ineligible Revision of Contract Price by more than 15% -UGX.82,826,140 \uf0b7 Irregular Contract Amendment for Additional Quantities \uf0b7 Missing personal files for Executive Assistant to the Executive Director, Personal Assistant and Office Assistant"], ["", "**SCIENCE SECTOR**", null, ""]], "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "BASIS OF OPINION", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "208", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**4.**", "Uganda National Council of Science and Technology", "\uf0b7 Unaccounted for Funds - UGX.179,858,250", "\uf0b7 Budget shortfall of UGX.6,134,974,000 \uf0b7 Lack of operational guidelines for the Innovation Fund Management \uf0b7 Inspections of Projects \uf0b7 Lack of a fully constituted Governing Council"], ["", "**INFORMATION AND COMMUNICATION TECHNOLOGY SECTOR**", null, null], ["**5.**", "Uganda Broadcasting Corporation (UBC)", "\uf0b7 Payment for non- disclosed payables - UGX.494,913,134 \uf0b7 Unsupported Trade Payables - UGX.3,606,663,131 \uf0b7 Unaccounted for Funds UGX 163,252,000", "\uf0b7 Revenue shortfall of UGX.23.740bn\u2013 received UGX.12.540bn out of the budget of UGX.36.280bn \uf0b7 Other Payables - UGX.46,332,244,709 \uf0b7 Trade and other receivables - increased by 92% from UGX.13bn in the financial year 2016/17 to UGX.25bn in the FY 2017/2018. \uf0b7 Management of Bank Accounts \uf0b7 Remuneration of the Revamp Committee members \uf0b7 Review of the Revamp Committee outputs \uf0b7 Inconsistency in the tenure of Managing Director \uf0b7 Review of performance of the Board of Directors \uf0b7 Review of Internal Audit performance \uf0b7 Irregular recruitment of staff/Head Hunting \uf0b7 Procurement of Production Cameras and Accessories \u2013 UGX.236,921,112 \uf0b7 Irregular inclusion of a signatory on a Bank Account"], ["", "**JLOS**", null, ""]], "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "BASIS OF OPINION", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "209", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**6.**", "Law Development Centre", "\uf0b7 Mischarge of Expenditure UGX. 143,520,000", "\uf0b7 Budget Shortfall UGX. 1,092,987,150 \uf0b7 Failure to implement activities \uf0b7 Domestic Arrears UGX. 1,295,479,419 \uf0b7 Non-deduction of PAYE Tax and NSSF Standard contribution on gratuity payment of UGX. 905,280,000 \uf0b7 Delayed acquisition of Land titles at Kibuga, Makerere, Kagugube, Kibuga Kyadondo West Buganda, Bukoto, Sabaadu and Kyadondo Mengo"], ["", "**TRADE SECTOR**", null, ""], ["**7.**", "Uganda Export Promotion Board", "\uf0b7 Mischarges of Expenditure- UGX.33,338,574 \uf0b7 Un-accounted for funds- UGX.50,660,500", "\uf0b7 Budget shortfall of UGX.440,174,957 (14%). \uf0b7 Non-implementation of planned activities \uf0b7 Lack of Certificate of compliance to National Development Plans (NDPs) \uf0b7 Non Deduction of PAYE from staff - UGX.28,515,000"], ["", "**WORKS SECTOR**", null, ""], ["**8.**", "Uganda National Roads Authority", "\uf0b7 Mischarge of expenditure - UGX.314,601,320,733", "\uf0b7 Accumulation of domestic arrears to UGX.224,723,792,116 as at 30th June 2018 from UGX.288,712,880,023 last year. \uf0b7 Payment of unbudgeted domestic arrears amounting to UGX.257,342,732,289 \uf0b7 Nugatory expenditure amounting to UGX.15,509,054,863 in interest on delayed payments. \uf0b7 Budget Shortfall of UGX.1,327,579,924,254. \uf0b7 Unspent balance of UGX.153,101,449,686. \uf0b7 Failure to deliver planned outputs."]], "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "BASIS OF OPINION", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "210", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Implementation of Road maintenance projects; \uf0d8 Absence of detailed road condition assessment \uf0d8 Delayed advance payment \uf0d8 Expired and Invalid performance guarantees \uf0d8 Delayed payment of interim payment certificates \uf0d8 Delayed project works against schedule. \uf0d8 Overpayment \u2013 UGX.1,602,149,696 \uf0b7 Long outstanding receivables \u2013 UGX.414,712,475,445 \uf0b7 Potential loss of funds due to Contingent Liabilities amounting to UGX.430,013,722,276. \uf0b7 Delayed return of residual titles to PAPs \uf0b7 Un-utilized Road Maintenance project funds \u2013 UGX.2,907,291,011", null, null], ["**9.**", "Uganda Railway Corporation", "\uf0b7 Overstatement of revaluation gains on PPE \u2013 UGX.169,750,536,720", "\uf0b7 Unspent balance of UGX.15,185,202,331 \uf0b7 Doubtful receivables not provided for \u2013 UGX.11,389,270,000 \uf0b7 Increase in trade and other receivables from UGX.15,870,630,000 to UGX.17,276,742,000 \uf0b7 Increase in trade and other payables by 27% from UGX.4,956,919,000 to UGX.6,287,874,000 \uf0b7 Absence of a joint verification report on termination of the concession"]], "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "BASIS OF OPINION", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "211 \n", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}, [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}]], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Failure to amend the accounting manual following abolition of pre- audit function\n- Untitled land of over 362 square meters at Nalukolongo leading to", "metadata": {"headings": [{"headings_0": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY FINDINGS OF COSASE 3.1 Unqualified Opinions", "page": 192, "level": 3}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "1.1 Other Audits", "metadata": {"headings": [{"headings_0": {"content": "1.1 Other Audits", "page": 221, "level": 3}}, {"headings_1": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "encroachment of some of the plots", "metadata": {"headings": [{"headings_0": {"content": "1.1 Other Audits", "page": 221, "level": 3}}, {"headings_1": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "**EDUCATION SECTOR**", null], ["**1.**", "Nakivubo war memorial Stadium", "\uf0b7 Audit not done as No Financial Statements were produced"], ["", "**LANDS SECTOR**", null], ["**2.**", "National Housing & Construction Company Limited", "\uf0b7 Un-completed Audit"], ["", "**ENERGY SECTOR**", null], ["**3.**", "Uganda Electricity Distribution Company Ltd (UEDCL) \u2013 2017/18", "\uf0b7 Un-completed Audit"], ["", "**WORKS SECTOR**", ""], ["**4.**", "Road Sector Support Project 5 (RSSP5) Bumbobi- Lwakhaka and Rukungiri-Kihihi-Ishasha/Kanungu road works project", "\uf0b7 Audit in-progress"], ["**5.**", "Albertine region sustainable development project (ARSDP)", "\uf0b7 Audit in-progress"], ["", "**ACCOUNTABILITY SECTOR**", ""], ["**6.**", "Uganda Livestock Industries", "\uf0b7 Audit not done"], ["**7.**", "Credit Reference Bureau", "\uf0b7 Audit not done"], ["**8.**", "Micro Finance Support Centre (MSCL)", "\uf0b7 Audit not done"], ["**9.**", "Custodian Board", "\uf0b7 Un-completed Audit"], ["", "**HEALTH SECTOR**", ""], ["Uganda Nurses and Midwives Council", "\uf0b7 Un-completed Audit", null]], "metadata": {"headings": [{"headings_0": {"content": "1.1 Other Audits", "page": 221, "level": 3}}, {"headings_1": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["S/N", "ENTITY", "REMARK"], "type": "table"}}, {"content": "10. \n212 \n213", "metadata": {"headings": [{"headings_0": {"content": "1.1 Other Audits", "page": 221, "level": 3}}, {"headings_1": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}, [{"headings_0": {"content": "1.1 Other Audits", "page": 221, "level": 3}}, {"headings_1": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}], [{"headings_0": {"content": "1.1 Other Audits", "page": 221, "level": 3}}, {"headings_1": {"content": "3.2 Qualified Opinions", "page": 216, "level": 3}}]], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": [["**SN.**", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], ["", "**GULU BRANCH**", "", ""], ["**1.**", "Amuru DLG", "\uf0b7 Mischarged expenditure \uf0b7 Unaccounted for funds", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the program \uf0b7 Non \u2013 compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Non \u2013 existence of Youth Interest Groups \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Budget performance \uf0b7 Status of implementation \uf0b7 Summary of exceptions raised in the PPDA report \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Lack of land office and staffing \uf0b7 Unlicensed activities on natural resources \uf0b7 Management of capitation grants \uf0b7 Disclosure of capitation grants in financial statements \uf0b7 Basic medical equipment \uf0b7 Status of basic medical equipment \uf0b7 Lack of competent staff to handle medical equipment \uf0b7 Non utilization of medical equipment"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "214", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**2.**", "Apac DLG", "\uf0b7 Unsupported expenditure transactions \uf0b7 Unexplained adjustment", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the program \uf0b7 Non \u2013 compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Budget performance \uf0b7 Status of implementation \uf0b7 Unsupported domestic arrears \uf0b7 Unbudgeted for domestic arrears \uf0b7 Loss of district motor cycles \uf0b7 Outstanding electricity bill \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Unlicensed/illegal activities on Natural Resources \uf0b7 Physical Planning Committees \uf0b7 Existence of Physical Planning Committee \uf0b7 Capitation grant in Aninolal Primary school \uf0b7 Disclosure of capitation grant funds in financial statements \uf0b7 Status of basic medical equipment \uf0b7 Inventory of Medical Equipment \uf0b7 Condition of Medical Equipment"], ["**3.**", "Kitgum DLG", "\uf0b7 Unaccounted for funds", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the programme \uf0b7 Non- compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget performance"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], "type": "table"}}, {"content": "215", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Status of implementation \uf0b7 Pension and gratuity arrears \uf0b7 Local revenue shortfall \uf0b7 Unaccounted for SFG funds \uf0b7 Diversion of funds to non- budgeted for projects \uf0b7 Abandoned construction of motorized water solar system in Loborom HCIII Labongo Layamo sub counties \uf0b7 Summary of exceptions raised in the PPDA report \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Absence of a District Environmental Committee \uf0b7 Management of road equipment \uf0b7 Failure to Maintain Road Equipment Records \uf0b7 Status of basic medical equipment \uf0b7 Absence of Basic Medical Equipment \uf0b7 Poor condition of medical equipment \uf0b7 Lack of qualified staff to Operate medical equipment in Health Units \uf0b7 Physical planning committee \uf0b7 Existence of Physical Planning Committee", null, null], ["**4.**", "Kole DLG \uf0b7", "Funds not accounted for", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget Performance \uf0b7 Status of implementation of URF \uf0b7 Under collection of local revenue \uf0b7 Summary of exceptions raised in the PPDA report \uf0b7 Physical Planning Committee \uf0b7 Existence of Physical Planning Committee"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], "type": "table"}}, {"content": "216", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Management of Natural Resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Status of Basic Medical Equipment \uf0b7 Condition of Medical Equipment", null, null], ["**5.**", "Lira DLG", "\uf0b7 Mischarged expenditure \uf0b7 Unaccounted for funds \uf0b7 Unreconciled payments on the Lira DLG General Account \uf0b7 Unexplained payments \uf0b7 Unacknowledged remittances to Financial Institutions", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the Programme \uf0b7 Non-compliance with the repayment schedule \uf0b7 Failure to Transfer recovered funds to the recovery account in BOU \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Budget Performance \uf0b7 Status of Implementation \uf0b7 Under collection of local revenue \uf0b7 Unpaid salaries, pension and gratuity arrears \uf0b7 Understaffing \uf0b7 Summary of exceptions raised in the PPDA audit report \uf0b7 Management of Natural Resources \uf0b7 Unlicensed activities on natural resources \uf0b7 Management of solid waste at Aler Farm \uf0b7 Physical Planning Committee \uf0b7 Existence of Physical Planning Committee \uf0b7 Status of Basic Medical Equipment \uf0b7 Condition of Medical Equipment"], ["**6.**", "Pader DLG \uf0b7 \uf0b7", "Un-disclosed Advances Unaccounted for Funds", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the Program \uf0b7 Noncompliance with the Repayment Schedule \uf0b7 Failure to transfer recovered funds to the recovery account in BOU \uf0b7 Inspection of Performance of Youth projects \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget Performance \uf0b7 Status of implementation"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], "type": "table"}}, {"content": "217", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Unpaid Pensions Arrears \uf0b7 Under Collection of Local Revenue \uf0b7 Non-disbursement of YLP Project Funds to Youth Interest Groups \uf0b7 Summary of exceptions raised in the PPDA audit report \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Unlicensed /illegal activities on Natural resources \uf0b7 Status of Basic Medical Equipment \uf0b7 Physical Planning Committee \uf0b7 Existence of Physical Planning Committee \uf0b7 Performance of Physical Planning the Committee", null, null], ["", "**KAMPALA BRANCH**", "", ""], ["**7.**", "Mukono MC", "Misstatement of Financial Statement", "\uf0b7 Budget Performance under Uganda Road Fund \uf0b7 Under collection of Revenue - Property Tax \uf0b7 Compliance Matters \uf0b7 Lack of a landfill at the compositing facility \uf0b7 Lack of Contract management plans and Implementation Reports \uf0b7 Construction of a 10 bed Maternity ward at Goma HC III \uf0b7 Lack of a contract Implementation plan and Supervision Reports"], ["", "**MASAKA BRANCH**", "", ""], ["", "", "", ""], ["**8.**", "Lyantonde DLG", "\uf0b7 Mischarged of expenditure", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], "type": "table"}}, {"content": "218", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 Under Collection of Local Revenue \uf0b7 Delayed disbursement of YLP funds 2017/18 \uf0b7 Unlicensed activities on Natural Resources \uf0b7 Condition of Medical Equipment", null], ["", "**MBARARA BRANCH**", "", ""], ["**9.**", "Ishaka- Bushenyi MC", "\uf0b7 Missing Procurement Records", "\uf0b7 Incompletely constituted Urban Physica \uf0b7 Planning Committee Incompletely constituted Urban Physical Planning Committee \uf0b7 Condition of Medical Equipment in Health Centre IV \uf0b7 Inadequate Equipment for Garbage Collection and Disposal"], ["", "**MOROTO BRANCH**", "", ""], ["**10.**", "Kotido DLG", "\uf0b7 Unsupported Pension Payments", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Release of Funds for the implementation of Duplicated Sub-Projects under NUSAF III \uf0b7 Un-Spent Conditional Grant \uf0b7 Under-Collection of Local Revenue \uf0b7 Delays in Implementation of NUSAF Sub- Projects \uf0b7 Construction of Council Hall \uf0b7 Incomplete and abandoned Contractual Obligations \uf0b7 Un-Sustainable Accumulation of Domestic Arrears \uf0b7 Lack of Land Titles \uf0b7 Inadequate Infrastructure in UPE Schools \uf0b7 Composition of Physical Planning Committee"], ["**11.**", "Amudat DLG", "\uf0b7 Unsupported domestic arrears", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], "type": "table"}}, {"content": "219", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under collection of local revenue UGX 25,045,553 \uf0b7 Unaccounted for funds \uf0b7 Non remittance of statutory deductions \uf0b7 Education Development Grant \uf0b7 Incomplete works \uf0b7 NUSAF3 Implementation \uf0b7 Community Access Roads (CARs) \uf0b7 District Environment Committee \uf0b7 Capitation grants \uf0b7 Capitation grant not in agreement with enrolment", null, null], ["**12.**", "Kotido MC", "\uf0b7 Unaccounted for Funds", "\uf0b7 Under Collection of Local Revenue \uf0b7 Unrealised Budget on Government grants \uf0b7 Lack of Basic Medical Equipment in Health Facilities \uf0b7 Management of Natural resources \uf0b7 Absence of a Municipal Environmental Committee \uf0b7 Garbage collection for Municipal Council \uf0b7 Failure to Undertake sensitization activities regarding garbage management \uf0b7 Lack of a garbage management system"], ["", "**SOROTI BRANCH**", "", ""], ["**13.**", "Amolatar DLG", "\uf0b7 Unaccounted for Funds \uf0b7 Unverified Expenditure \uf0b7 Unsupported Payments for Pension and Gratuity Arrears", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Financing the NUSAF 3 Program \uf0b7 Under Absorption of NUSAF 3 Project Funds \uf0b7 Failure to Dispose of Assets \uf0b7 Lack of Basic Medical Equipment in Health Facilities \uf0b7 Carrying out illegal activities on the Wet lands and Lake shores"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], "type": "table"}}, {"content": "220", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Encroachment on forests reserves \uf0b7 Lack of proper demarcation of Natural resources\u2019 boundaries \uf0b7 Fairness of Evaluation \uf0b7 Tarmacking/Low cost Sealing of Corner Bangladesh \uf0b7 Award of VAT Contracts to non VAT registered contractor \uf0b7 Un-Updated Procurement contract Register \uf0b7 Capitation - Lack of Financial statements \uf0b7 Capitation Grant release to School \uf0b7 Procurement Compliance review by PPDA", null, null], ["**14.**", "Amuria DLG", "\uf0b7 Unsupported Pension and Gratuity Payments \uf0b7 Mischarge of Expenditure \uf0b7 Non-Disclosure of Un- Spent Balance in the Financial statements", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Domestic Arrears \uf0b7 Under Collection of Local Revenue \uf0b7 Under Staffing \uf0b7 Infrastructure in UPE Schools \uf0b7 Construction of Two classroom block at Agereger Primary School \uf0b7 Missing District Assets \uf0b7 Shortage of Medical equipment in various departments \uf0b7 Lack of a District Physical Development Plan \uf0b7 Unlicensed activities on the Natural Resources"], ["**15.**", "Kumi MC", "\uf0b7 Unaccounted for funds \uf0b7 Unsupported Pension and Gratuity Payments", "\uf0b7 URF-Performance of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Failure to remit shared revenue to Lower Local Governments \uf0b7 Lack of land titles for Municipal Land \uf0b7 Award of VAT inclusive contracts to Non VAT Registered Persons \uf0b7 Capitation - Failure to prepare Termly Financial Statements"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "BASIS FOR QUALIFIED OPINION", "SUMMARY OF ISSUES"], "type": "table"}}, {"content": "221 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}, [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}]], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Poor pupil to facilities ratio\n- Minimum Infrastructure Requirements for UPE Schools\n- Construction of a 5 stance pit latrine at Kapata Primary School\n- Construction of a 3 stance water closet\n- Budget performance FOR UWEP", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Lack of a Municipality Environmental Action Plan\n- Lack of proper demarcation of Natural resources\u2019 boundaries\n- Carrying out illegal activities on the Wet lands\n- Lack of Register for Wetlands and Forests\n- Status of Medical Equipment at Kumi HCIV\n- Lack of a Physical Planning Committee", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}, {"headings_1": {"content": "1.1 Other Audits", "page": 221, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": "4.2 Unqualified Opinions", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": "- Capitation grants in UPE Schools", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "list"}}, {"content": [["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], ["", "**Arua Branch**", ""], ["**1.**", "Arua DLG", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Unspent Balance \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Budget for Physical Planning Committee. \uf0b7 Capitation Grant Release \uf0b7 Retired Staff still on Payroll \uf0b7 Lack of Land Titles"], ["**2.**", "Arua MC", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "222", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Violation of the Commitment Control System \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Budget Performance of UWEP \uf0b7 Late Access to funds by YIGs \uf0b7 Inadequate equipment and facilities to manage garbage \uf0b7 Condition of Medical Equipment at River Oli HCIV \uf0b7 Lack of Competent staff to handle ophthalmic Medical Equipment \uf0b7 Encroachment on Wetlands and River Banks", null], ["**3.**", "Adjumani DLG", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Lack of updated wetland register and un-demarcated wetlands \uf0b7 Inadequate Medical Equipment in Adjumani General Hospital \uf0b7 Under-funding \u2013Capitation Grant"], ["**4.**", "Nebbi DLG", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Destruction of Artificial forest under NUSAF3 Project \uf0b7 Delayed Release of NUSAF 3 project Funds to the Beneficiary Groups \uf0b7 Defects identified in a two Class Ro Block at Otwago Non-Formal Education Learning Centre \uf0b7 Understaffing \uf0b7 Failure to gazette and monitor wetlands \uf0b7 Failure to provide the prescribed documentation for road equipment \uf0b7 Lack of required Medical Equipment \uf0b7 Irregular Maintenance of Medical Equipment"], ["**5.**", "Nebbi MC", "\uf0b7 Failure to update Property Valuations list \uf0b7 Failure to charge and collect property rates \uf0b7 Unlicensed activities on Natural resources"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "223", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Poor management of garbage disposal", null], ["**6.**", "Maracha DLG", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Absence of a Distinct Environmental Committee \uf0b7 Unlicensed activities on Natural resources \uf0b7 Condition of medical equipment \uf0b7 Under-collection of Local Revenue \uf0b7 Failure to convene Quarterly Physical planning Meetings"], ["**7.**", "Koboko DLG", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Understaffing in Koboko Hospital \uf0b7 Inadequate/shortage of medical equipment \uf0b7 Lack of a Land register, wetland register and unclear boundaries of Natural resources of the district \uf0b7 Un-licensed activities on the Kochi River \uf0b7 Lack of a District environment Committee \uf0b7 Failure to approve development plans by the Physical Planning Committee (PPC)"], ["**8.**", "Koboko MC", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Under collection of revenue/Local revenue shortfall UGX 171,767,355 \uf0b7 Unaccounted for funds UGX 10,621,002 \uf0b7 Cash Payments for various activities using the imprest account \uf0b7 Unpaid Pension and Gratuity Liabilities UGX 156,655,291 \uf0b7 Failure to maintain logbooks for road equipment and machinery \uf0b7 By-laws regarding garbage management in the Municipality still in Draft form \uf0b7 Lack of garbage transportation equipment and machinery \uf0b7 Lack of legal ownership of the wetlands of the Municipality"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "224", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Encroachment on Apa river wetlands \uf0b7 Unlicensed Car Washing Point in the wetlands along Apa River", null], ["**9.**", "Yumbe DLG", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Unspent Balance not returned to the Consolidated Fund \uf0b7 Delayed Disbursement of Funds to Groups \uf0b7 Failure to Remit Sub-counties\u2019 Share of Collected Local Revenue \uf0b7 Nugatory Expenditure \uf0b7 Lack of Budget Provisions for the Committee \uf0b7 Failure to Issue Occupational Permits, Monitor and Control Developments \uf0b7 Condition of Medical equipment \uf0b7 Inspections of Health Centres \uf0b7 Award of Contract to a Company that Failed the Eligibility Test \uf0b7 Wasteful Expenditure on Kurunga \u2013 Tokuru Road \uf0b7 PPDA Reports for FY 2017/18"], ["**10.**", "Zombo DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Under collection of Local Revenue \uf0b7 Under staffing \uf0b7 Lack of legal ownership of land, forests reserves and wetlands. \uf0b7 Unlicensed activities on Natural resources"], ["**11.**", "Pakwach DLG", "\uf0b7 URF-Performance of URF \uf0b7 Wrong calculation of PAYE deductions \uf0b7 Summary of exceptions raised in the PPDA report for F/Y 2017/18 \uf0b7 Encroachment and illegal Activities on wetlands and Forest reserves in the district \uf0b7 Inventory of medical equipment \uf0b7 Lack of Fully Constituted Physical Planning Committee"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "225", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**12.**", "Moyo DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment"], ["", "**Fort portal Branch**", ""], ["**13.**", "Kamwenge DLG", "\uf0b7 YLP-Performance \uf0b7 Underfunding of the programme \uf0b7 Noncompliance with the Repayment Schedule \uf0b7 Transfer of Recovered Funds to the Recovery Account in BOU. \uf0b7 Inspection of Performance of Youth projects \uf0b7 URF-Performance of URF \uf0b7 Unrealized Government Releases \uf0b7 Lack of land titles \uf0b7 Management of Natural Resources \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Lack of a District Environmental Committee \uf0b7 Capitation Grant \uf0b7 Underfunding \uf0b7 Under Staffing \uf0b7 Status of Basic Medical Equipment \uf0b7 Inventory of Medical Equipment \uf0b7 Condition of Medical Equipment \uf0b7 Competence of Staff to Handle Medical Equipment"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "226", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Physical Planning Committee \uf0b7 Un performing physical planning Committee", null], ["**14.**", "Fort Portal MC", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Underfunding of the Programme \uf0b7 Failure to transfer recovered funds to the recovery account in BoU \uf0b7 URF-Performance of URF \uf0b7 Local Revenue Shortfall - Contracted Revenue \uf0b7 Management of Natural Resources \uf0b7 Illegal activities on Natural resources"], ["**15.**", "Kabarole DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Funding of the Programme Noncompliance with the Repayment Schedule \uf0b7 Failure to Transfer Recovered Funds to the Recovery Account in BOU. \uf0b7 Inspection of Performance of Youth projects \uf0b7 URF-Performance of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Status of Basic Medical Equipment \uf0b7 Inadequate/ Un-available/ Faulty Medical Equipment"], ["**16.**", "Kasese DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Funding of the Programme Noncompliance with the Repayment Schedule \uf0b7 Failure to Transfer Recovered Funds to the Recovery Account in BOU. \uf0b7 Inspection of Performance of Youth projects \uf0b7 URF-Performance of URF \uf0b7 Management of Natural Resources \uf0b7 Lack of Legal Ownership of Land, Forests Reserves and Wetlands. \uf0b7 Unlicensed/Illegal Activities on Natural Resources \uf0b7 Status of Basic Medical Equipment \uf0b7 Inventory of Medical Equipment \uf0b7 Poor Condition of Medical Equipment \uf0b7 Capitation Grant"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "227", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of financial statements and books of accounts for financial year 2017/2018 \uf0b7 Lack of an Annual Budget for Financial year 17/18", null], ["**17.**", "Bundibugyo DLG", "\uf0b7 URF-Performance of URF \uf0b7 Funds not accounted for \uf0b7 Local Revenue Shortfall \uf0b7 Underfunding of Youth Livelihood Programme \uf0b7 Inspection of Performance of Youth Projects \uf0b7 Garnish Orders fr Court Cases \uf0b7 Failure to remit Statutory deductions \uf0b7 Capitation Grants \uf0fc Lack of Financial Statements and Books of Accounts - Busu Primary School \uf0b7 Management of Natural Resources \uf0fc Failure to Demarcate and Monitor Natural resources \uf0fc Unlicensed Activities on the Forest Reserves \uf0fc Failure to Constitute the District Environment Committee \uf0b7 Management of Procurement \uf0b7 Payments made to companies over and above the awarded contract price \uf0b7 Status of Basic Medical Equipment \uf0fc Inadequate Medical Equipment"], ["**18.**", "Ntoroko DLG", "\uf0b7 Performance of UR \uf0b7 Over-Payment of Salary Deductions \uf0b7 Management of Natural Resources \uf0b7 Unlicensed/Illegal Activities on Natural Resources \uf0b7 Lack of District Environmental Committee \uf0b7 Status of Basic Medical Equipment \uf0b7 Inadequate Medical Equipment"], ["**19.**", "Bunyangabu DLG", "\uf0b7 PERFORMANCE OF URF URF-Performance of URF \uf0b7 Lack of Land Titles \uf0b7 Management of Procurement \uf0b7 Irregular Direct Procurements \uf0b7 Management of Natural Resources"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "228", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Illegal Activities on Natural Resources \uf0b7 Absence of a District Environmental Committee \uf0b7 Inadequate/ Un-available/ Faulty Medical Equipment \uf0b7 Availability of Skilled Personnel to Manage Medical Equipment \uf0b7 Road Equipment \uf0b7 Lack of Logbooks for Se Motor Vehicles \uf0b7 Audit of Physical Planning Committees \uf0b7 Lack of a District Physical Development Plan \uf0b7 Budget for the Physical Planning Committee", null], ["**20.**", "Kyegegwa DLG", "\uf0b7 URF-Performance of URF \uf0b7 Budget performance \uf0b7 Status of Implementation \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Underfunding of the Youth Livelihood Programme (2017/2018) \uf0b7 Non-compliance with the Repayment Schedule \uf0b7 Failure to transfer recovered funds to the recovery account in BOU. \uf0b7 Inspection of Performance of Youth projects \uf0b7 Management of Natural Resources \uf0b7 Unlicensed/Illegal Activities on Natural Resources \uf0b7 Lack of District Environmental Committee \uf0b7 Status of Basic Medical Equipment \uf0b7 Inadequate Medical Equipment \uf0b7 Poor Condition of Medical Equipment \uf0b7 Management of Road Equipment \uf0b7 Failure to maintain Road Equipment Records \uf0b7 Lack of Land Titles"], ["**21.**", "Kyenjojo DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Underfunding of the programme \uf0b7 Noncompliance with the Repayment Schedule \uf0b7 Transfer of Recovered Funds to the Recovery Account in BOU. \uf0b7 Inspection of Performance of Youth projects \uf0b7 PPERFORMANCE OF URF \uf0b7 Budget performance \uf0b7 Status of Implementation \uf0b7 Capitation Grant"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "229", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of Financial Statements for the FY 2017/18 \uf0b7 Payroll \uf0b7 Commuted Pension and Gratuity (CPG) Over Payments \uf0b7 Audit of Physical Planning Committees \uf0b7 Lack of a District Physical Development Plan \uf0b7 Absence of Budget Allocation for Physical Planning Committees \uf0b7 Status of Basic Medical Equipment \uf0b7 Inadequate Medical Equipment", null], ["**22.**", "Kasese MC", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 Underfunding of the programme \uf0b7 Noncompliance with the Repayment Schedule \uf0b7 Failure to Transfer of Recovered Funds to the Recovery Account in BOU. \uf0b7 Inspection of Performance of Youth projects \uf0b7 PERFORMANCE OF URF \uf0b7 Donor Funds Shortfall \uf0b7 Local Revenue Shortfall \uf0b7 Domestic Arrears \uf0b7 Management of Road Equipment \uf0b7 Idle Road Equipment \uf0b7 Garbage Management \uf0b7 Non-functional Equipment for Garbage collection and disposal \uf0b7 Lack of a Proper Solid Waste Management System \uf0b7 Management of Natural Resources \uf0b7 Lack of Legal Ownership of Land and Wetlands \uf0b7 Budgets for the Physical Planning Committee"], ["", "**GULU BRANCH**", ""], ["**23.**", "Agago DLG", "\uf0b7 Performance of Youth Livelihood Program \uf0b7 Funding of the program \uf0b7 Non \u2013 compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Gratuity and pension arrears \uf0b7 Motor vehicles due for disposal \uf0b7 Summary of exceptions raised in the PPDA report"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "230", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Management of Natural Resources \uf0b7 Absence of a district environmental Committee \uf0b7 Management of road equipment \uf0b7 Failure to maintain road equipment records \uf0b7 Inadequate maintenance of road equipment \uf0b7 Physical planning Committee \uf0b7 Existence of physical planning Committee \uf0b7 Capitation grant \uf0b7 Lack of financial statements", null], ["**24.**", "Alebtong DLG", "\uf0b7 Performance of Youth Livelihood Program \uf0b7 Funding of the program \uf0b7 Non \u2013 compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of Uganda Road Funds \uf0b7 Unpaid gratuity, salaries and pension arrears \uf0b7 Payment for no work done \uf0b7 Under staffing \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Existence of land office and staffing \uf0b7 District environment Committee \uf0b7 Unlicensed/ Illegal activities on natural resources \uf0b7 Management of road equipment \uf0b7 Failure to maintain road equipment records \uf0b7 Status of basic medical equipment \uf0b7 Physical planning Committee \uf0b7 Failure to institute a physical planning Committee \uf0b7 Capitation grant \uf0b7 Capitation grant releases to Agoro primary school \uf0b7 Supervision and monitoring reports by the district"], ["**25.**", "Apac municipal council", "\uf0b7 Implementation of the Uganda Road Funds \uf0b7 Unpaid Pension Liabilities \uf0b7 Salary arrears \uf0b7 Management of natural resources"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "231", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Unlicensed/ illegal activities on natural resources \uf0b7 Management of Garbage \uf0b7 Lack of bye-laws regarding garbage management \uf0b7 Lack of a garbage management system", null], ["**26.**", "Gulu DLG", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Failure to transfer recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget performance \uf0b7 Status of implementation \uf0b7 Contingent liability \uf0b7 Unpaid pension and gratuity arrears \uf0b7 Payables \uf0b7 Incomplete and abandoned work \uf0b7 Incomplete renovation and expansion of OPD in Lugore HCII Palaro sub county \uf0b7 Incomplete/ abandoned low cost sealing of Laroo- Pageya Road 2Km \uf0b7 Non- disbursement of YLP funds for financial year 2017/2018 \uf0b7 Non-assessment of taxable revenue \uf0b7 Summary of exceptions raised in the PPDA report \uf0b7 Management of natural resources \uf0b7 Unlicensed activities on natural resources \uf0b7 The physical planning Committee \uf0b7 Establishment of the physical planning Committee \uf0b7 Performance of the physical planning Committee \uf0b7 Non budgeting for the physical planning Committee activities \uf0b7 Management of road equipment \uf0b7 Failure to maintain road equipment records \uf0b7 Non-functional/ grounded equipment \uf0b7 Status of basic medical equipment \uf0b7 Failure to record medical equipment in the district assets register \uf0b7 Missing procurement records"], ["**27.**", "Gulu municipal council", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the program"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "232", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Noncompliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Under-absorption/ Unspent balances \uf0b7 Unaccounted for funds \uf0b7 Uganda Support to Municipal Infrastructure Development Program (USMID) \uf0b7 Summary of exceptions raised in the PPDA report \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Unlicensed activities in the wetlands \uf0b7 Garbage Management \uf0b7 Lack of bye-laws regarding garbage management", null], ["**28.**", "Kitgum municipal council", "\uf0b7 Implementation of the Uganda Road Funds \uf0b7 Loss of funds due to garnishing \uf0b7 Payment for shoddy works \uf0b7 Under staffing \uf0b7 Delayed disbursement of funds to approved beneficiary groups 2017/2018 \uf0b7 Unexplained variances in amounts disbursed to YIGs \uf0b7 Failure to conduct property valuation \uf0b7 Garbage Management \uf0b7 Lack of bye-laws regarding garbage management \uf0b7 Break down of garbage collection equipment \uf0b7 Lack of a garbage management system \uf0b7 Performance of the Physical Planning Committee \uf0b7 Irregular appointment of a Land Surveyor \uf0b7 Inadequate funding of the physical planning Committee activities \uf0b7 Inadequate Performance of the Physical Planning Committee \uf0b7 Lack of contract management files"], ["**29.**", "Lamwo DLG", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Pension and Gratuity Arrears \uf0b7 Loss of 3 Motor Cycles"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "233", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Summary of exceptions raised in the PPDA audit report \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Unlicensed activities on natural resources \uf0b7 Lack of District Land Office \uf0b7 Absence of the District Environmental Committee \uf0b7 Capitation grant \uf0b7 Capitation grant releases to school \uf0b7 Status of basic medical equipment \uf0b7 Poor condition medical equipment \uf0b7 Lack of Competent staff to Handle Medical Equipment", null], ["**30.**", "Lira municipal council", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the Programme \uf0b7 Non-compliance with the Repayment Schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of Performance of Youth projects \uf0b7 Implementation of the Uganda road Funds \uf0b7 Support to Municipal Infrastructure Development Program (USMID) \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Municipal Environmental Committee \uf0b7 Unlicensed/ illegal activities on Natural resources \uf0b7 Garbage management \uf0b7 Bye-laws regarding garbage management \uf0b7 Poor management of Solid Waste at Aler Composite Plant \uf0b7 Establishment of Urban Physical Planning Committees"], ["**31.**", "Nwoya DLG", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the Programme \uf0b7 Non-compliance with the Repayment Schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of Performance of Youth projects \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget performance \uf0b7 Status of implementation"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "234", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Unpaid, Salaries , Pensions Gratuity Arrears \uf0b7 Payment for Work not done at Anaka Central P/S \uf0b7 Payment for Work not done at Todora HCII \uf0b7 Payment for Work not done at Lulyango Primary School \uf0b7 Construction of Box Culvert on Ceke Stream/ Diversion of Funds \uf0b7 Summary of exceptions raised in the PPDA audit reports \uf0b7 Management of Natural Resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands. \uf0b7 Unlicensed activities on natural resources \uf0b7 Status of Basic Medical Equipment \uf0b7 Condition/Status of medical equipment \uf0b7 Availability of skilled personnel to manage medical equipment \uf0b7 Physical Planning Committee \uf0b7 Existence of Physical Planning Committee \uf0b7 Capitation grant \uf0b7 Capitation grant releases to school", null], ["**32.**", "Omoro DLG", "\uf0b7 Implementation of the Uganda Road Funds \uf0b7 Unpaid Pension Liabilities \uf0b7 Un-disclosed Advances \uf0b7 Staff in acting Position beyond stipulated time \uf0b7 Salary Over payments \uf0b7 Management of Road Equipment \uf0b7 Lack of Up-to-date equipment registers \uf0b7 Failure to maintain road equipment records \uf0b7 Management of capitation grants \uf0b7 Disclosure of capitation grant funds in financial statements \uf0b7 Failure to prepare financial statements \uf0b7 Management of Natural Resources \uf0b7 Unknown Boundaries of Wetlands and Forest Reserves \uf0b7 Absence of a Physical Planning Committee"], ["**33.**", "Oyam DLG", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the Programme \uf0b7 Non-compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "235", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Inspection of Performance of Youth projects \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Unpaid Gratuity Arrears \uf0b7 Over expenditure on Council activities \uf0b7 Construction of Abok Seed School \uf0b7 Supply of Double Cabin Pickup \uf0b7 Summary of exceptions raised in the PPDA audit report \uf0b7 Incomplete Physical Planning Committee \uf0b7 Status of Basic Medical Equipment \uf0b7 Condition of Medical Equipment \uf0b7 Management of natural resources \uf0b7 Unlicensed /illegal activities on Natural resources", null], ["", "**HOIMA BRANCH**", ""], ["**34.**", "Hoima DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Procurement Compliance review by PPDA \uf0b7 Failure to maintain records for the management of road equipment \uf0b7 Natural Resources Management \uf0b7 Lack of Environment Committee \uf0b7 Un-licensed activities on Gazetted Natural Resources \uf0b7 Inadequate Medical Equipment \uf0b7 Lack of Land Titles"], ["**35.**", "Buliisa DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Funding for program in 2017/2018 \uf0b7 Inadequate maintenance of road equipment \uf0b7 Natural Resources Management \uf0b7 Lack of Environment Committee \uf0b7 Lack of Titles for the District Land, forests and wetlands \uf0b7 Un-licensed Activities on Gazetted Natural Resources \uf0b7 Inadequate medical equipment \uf0b7 Physical Planning"], ["**36.**", "Kagadi DLG", "\uf0b7 Performance Of URF"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "236", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Salary Arrears \uf0b7 Budget Performance for Youth Livelihood Program for the FY 2017/18 \uf0b7 Lack of an Approved 5 year Development Plan \uf0b7 Natural Resources \uf0b7 Unlicensed/Unapproved Activities on Natural Resources \uf0b7 Lack of Legal Ownership of Forests Reserves and Wetlands \uf0b7 Status of Basic Medical Equipment. \uf0b7 Condition of Medical Equipment", null], ["**37.**", "Kakumiro DLG", "\uf0b7 Performance Of URF \uf0b7 Budget Performance \uf0b7 Budget performance for Youth livelihood program for the FY 2017/18 \uf0b7 Inspection of Youth Groups funded during 2017/18 financial year \uf0b7 Kasozi Youth Boda Boda Group \uf0b7 Natural Resources \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Unlicensed Activities on Natural Resources"], ["**38.**", "Kibaale DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Payables \uf0b7 Budget Performance \uf0b7 Performance for Youth Livelihood Program Financial Year 2017/1 \uf0b7 Disbursement and recovery status of funds during 2017/18 \uf0b7 Performance Of URF \uf0b7 Inadequate Medical Equipment at KibaaleHC IV \uf0b7 Natural Resources \uf0b7 Lack of Legal Ownership of Land, Forest Reserves and Wetlands \uf0b7 Unlicensed Activities on Natural Resources"], ["**39.**", "Kiboga DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Under Staffing \uf0b7 Natural Resources \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Inadequate medical equipment in Kiboga Hospital"], ["**40.**", "Kiryandongo DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Domestic Arrears"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "237", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Budget performance for Youth livelihood program for the FY 2017/18 \uf0b7 Delayed disbursement of funds to groups \uf0b7 Delayed payment of residual salary arrears \uf0b7 Condition of Medical Equipment", null], ["**41.**", "Kyankwanzi DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Reconciliation of Central Government Releases \uf0b7 Failure to Maintain Road Equipment Records \uf0b7 Lack of a Distinct Environmental Committee \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Inadequately funding for Natural Resource \uf0b7 Failure to have evidence of ownership of Land, forests and wetlands \uf0b7 Inadequate Medical Equipment 17 \uf0b7 Lack of Skilled Personnel to Operate an Anesthetic Machine"], ["**42.**", "Hoima DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Procurement Compliance review by PPDA \uf0b7 Failure to maintain records for the management of road equipment \uf0b7 Lack of Environment Committee \uf0b7 Un-licensed activities on Gazetted Natural Resources \uf0b7 Inadequate Medical Equipment \uf0b7 Lack of Land Titles"], ["**43.**", "Hoima Municipal Council", "\uf0b7 Performance Of URF \uf0b7 Accumulation of Domestic Arrears \uf0b7 Under Absorption of USMID Development Grant \uf0b7 Delayed Completion of USMID Projects \uf0b7 Irregular Procurement Method \uf0b7 Lack of Certificate of Ownership of Wetlands. \uf0b7 Unlicensed Activities in Wet Lands \uf0b7 Lack of Approved Bye-Laws Regarding Garbage Management \uf0b7 Lack of Proper Maintenance of Road Equipment"], ["**44.**", "Masindi DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "238", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Pension Liability \uf0b7 Payables \uf0b7 Contingent Liabilities \uf0b7 Budget performance for Youth livelihood program for the FY 2017/18 \uf0b7 Failure to maintain road equipment records \uf0b7 Inadequate maintenance of road equipment \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Absence of a Distinct Environmental Committee \uf0b7 Unlicensed/ un approved activities on Natural resources \uf0b7 Physical planning at the district \uf0b7 Non-existence of Physical Planning Committee", null], ["**45.**", "Masindi municipal council", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Unverified Accounts Payable \uf0b7 Non- remittance of Local Revenue to Divisions \uf0b7 Budget performance for Youth livelihood program for the FY 2017/18 \uf0b7 Inadequate maintenance of road equipment \uf0b7 Incomplete Physical Planning Committee \uf0b7 Un-licensed activities on Gazetted Natural Resources \uf0b7 Inadequate maintenance of garbage collection equipment"], ["", "**JINJA BRANCH**", ""], ["**46.**", "Bugiri DA", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Under Collection of Local Revenue \uf0b7 Understaffing \uf0b7 Court cases \uf0b7 District Education Service Delivery \uf0b7 Summary of exceptions raised in the PPDA audit report of the District for the financial year ended 30th June, 2018"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "239", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Management of Road Equipment \uf0b7 Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Management of natural resources \uf0b7 Capitation Grant", null], ["**47.**", "Bugiri MC", "\uf0b7 Implementation of the Uganda Road Fund \uf0b7 Incompletely Vouched Funds \uf0b7 Failure to Carry out Property Tax Assessment \uf0b7 Understaffing \uf0b7 Garbage Management \uf0b7 Lack of bye-laws regarding garbage management \uf0b7 Collection and Transportation of solid waste \uf0b7 Assessment of the Impacts of Municipal solid waste activities on the environment \uf0b7 Lack of a full Physical Planning Committee"], ["**48.**", "Iganga MC", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund (PERFORMANCE OF URF) \uf0b7 Domestic Arrears \uf0b7 Receivables \uf0b7 Capitalization of expenses on Roads and Bridges, computers and other equipment\u2019s in the financial statements \uf0b7 Failure to implement activities as per the Municipal Development Plan for the period 2015/16 - 2019/20 \uf0b7 Understaffing \uf0b7 Payment of deductions to Financial Institutions \uf0b7 Education Service delivery \uf0b7 Primary Leaving Performance \uf0b7 Staff Accommodation \uf0b7 Court cases \uf0b7 Natural Resources \uf0b7 Unlicensed/unapproved activities on Natural resources \uf0b7 Garbage Collection for Municipalities \uf0b7 Management of Road Equipment in the Local Governments"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "240", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to dispose of assets \uf0b7 Physical Planning Committees", null], ["**49.**", "Jinja MC", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Payables and Pension Liabilities \uf0b7 Receivables \uf0b7 Domestic arrears paid outside appropriation \uf0b7 Uganda Support to Municipal Infrastructure Development Programme (USMID) \uf0b7 Management of Natural resources \uf0b7 Garbage Collection \uf0b7 Status of basic medical equipment \uf0b7 Management of Road Equipment in the Local Governments"], ["**50.**", "Iganga DA", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund (PERFORMANCE OF URF) \uf0b7 Lack of Land Titles \uf0b7 Court Cases \uf0b7 Payroll Management \uf0b7 Procurement \uf0b7 Capitation Grant \uf0b7 Status of basic medical equipment \uf0b7 Uganda Wen Empowerment Project \uf0b7 Management of Natural Resources \uf0b7 Failure to approve building plans"], ["**51.**", "Namayingo DA", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund (PERFORMANCE OF URF) \uf0b7 Under Collection of Revenue \uf0b7 Payroll Management \uf0b7 Inconsistencies between IPPS and IFMS payments \uf0b7 Irregular payment of Hard to reach allowances \uf0b7 Remittance of Shared Revenue to Lower Local Governments (LLGs) \uf0b7 Understaffing"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "241", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Inadequate Water Coverage \uf0b7 Management of Natural resources", null], ["**52.**", "Kamuli DA", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund (PERFORMANCE OF URF) \uf0b7 Revenue under performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Road Equipment \uf0b7 Loss of Assets by the District \uf0b7 Unlicensed/Unapproved Activities on Natural Resources \uf0b7 District physical planning Committee composition \uf0b7 Availability of skilled personnel to manage medical equipment \uf0b7 Health service delivery \uf0b7 Capitation and Education Service Delivery \uf0b7 District, Urban and Community Access Roads Minimum National Standards of Service Delivery"], ["**53.**", "Luuka DA", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Outstanding Payables and Pension Liability \uf0b7 Court cases \uf0b7 Lack of land titles \uf0b7 Management of Natural resources \uf0b7 Capitation Grant \uf0b7 Status of Basic Medical Equipment \uf0b7 Condition of Medical Equipment \uf0b7 Performance of the Physical Planning Committee \uf0b7 Road Equipment"], ["**54.**", "Mayuge DA", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund (PERFORMANCE OF URF) \uf0b7 Under absorption of funds \uf0b7 Understaffing \uf0b7 Lack of Land Titles \uf0b7 Inspections of Kityerera HCIV"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "242", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Management of Natural Resources \uf0b7 Capitation Grant \uf0b7 Status of Basic Medical Equipment \uf0b7 Physical Planning Committees", null], ["**55.**", "Namutumba DA", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Payables (Domestic Arrears) \uf0b7 Under Collection of Local Revenue \uf0b7 Over payment of salary \uf0b7 Education Service Delivery \uf0b7 Management of Natural Resources \uf0b7 Lack of Land Titles \uf0b7 Status of basic medical equipment \uf0b7 Physical planning Committee \uf0b7 Capitation Grant"], ["**56.**", "Lugazi MC", "\uf0b7 Implementation of the Uganda Road Fund \uf0b7 Accumulation of domestic arrears \uf0b7 Failure to Implement Budget as approved by Council \uf0b7 Over Payments of Salary \uf0b7 Lack of Land Titles \uf0b7 Failure to communicate arithmetic corrections and price adjustments \uf0b7 Understaffing \uf0b7 Garbage Collection for Municipalities \uf0b7 Management of Road Equipment in the Local Governments \uf0b7 Physical Planning Committee"], ["**57.**", "Jinja DA", "\uf0b7 Management of the Youth Livelihood project \uf0b7 Implementation of the Uganda Road Fund Domestic Arrears \uf0b7 Audit of Primary School \uf0b7 Understaffing \uf0b7 Management of Natural Resources \uf0b7 Status of Basic Medical Equipment in Health Facilities \uf0b7 Physical Planning Committees"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "243", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**58.**", "Buyende DA", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV"], ["**59.**", "Kamuli MC", "\uf0b7 Youth Livelihood programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Transfers to other government units \uf0b7 Over payment of salary \uf0b7 Lack of Land Titles \uf0b7 Underfunding in Capitation Grant \uf0b7 Understaffing \uf0b7 Management of Road Equipment \uf0b7 Management of natural resources \uf0b7 Garbage Management"], ["**60.**", "Kaliro DA", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund Failure to implement Budget as approved by Council \uf0b7 Understaffing \uf0b7 Inadequate Water Coverage \uf0b7 Accessibility Indicators \uf0b7 Management of Natural Resources \uf0b7 Status of basic Medical Equipment \uf0b7 Procurement"], ["**61.**", "Njeru MC", "\uf0b7 Youth Livelihood programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Receivables"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "244", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Payables \uf0b7 Local Revenue Shortfall \uf0b7 Under Staffing \uf0b7 Lack of Physical Development Plans \uf0b7 Status of Staff and Accommodation in Health Centers \uf0b7 Lack of a Health Centre IV", null], ["", "**KAMPALA BRANCH**", ""], ["**62.**", "Buikwe DLG", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Underfunding of the Programme \uf0b7 Non-compliance with the Repayment schedule \uf0b7 Transfer of recovered funds to the Recovery Account in BOU \uf0b7 Inspection of Njeru Youth Group project \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget Performance \uf0b7 Status of Implementation \uf0b7 Routine Manual Maintenance \uf0b7 Periodic Maintenance \uf0b7 Outstanding Commitments of UGX.110,530,664 \uf0b7 Un utilized Funds under ICEIDA Project \uf0b7 Insufficient School Infrastructure \uf0b7 Status of Fish handling Facility at Kiyindi \uf0b7 Inspection at Kawolo Hospital \uf0b7 Insufficient housing facilities at Kawolo Hospital \uf0b7 Stock out of Essential medicines and health supplies at Kawolo Hospital \uf0b7 Under staffing at Kawolo Hospital \uf0b7 Status of Basic Medical Equipment at Kawolo Hospital \uf0b7 Management and Utilization of Natural Resources \uf0b7 Pollution of Environment \uf0b7 Illegal sand mining on the lake \uf0b7 Lack of a fully constituted Physical Planning Committee"], ["**63.**", "Mukono DLG", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the Programme \uf0b7 Non-compliance with the Repayment Schedule \uf0b7 Transfer of recovered funds to the Recovery Account in BOU"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 254, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "245", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 254, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Review of Sampled Youth Groups Files \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Failure to carry out Property Valuation \uf0b7 Misdirected Secondary School Grants \uf0b7 Insufficient Infrastructure in UPE Schools \uf0b7 Under staffing \uf0b7 Management and Utilisation of Natural resources \uf0b7 Lack of a District Environment Committee \uf0b7 Lack of proper demarcation of wetlands \uf0b7 Unlicensed Activities in the Wetlands \uf0b7 Status of Basic Medical Equipment at Kojja HC IV \uf0b7 Poorly equipped Ophthalmic Department \uf0b7 Inadequate Beds in the Maternity Ward \uf0b7 Physical Planning Committees \uf0b7 Inadequate composition of the District Physical planning Committee \uf0b7 Lack of Physical Development Plans", null], ["**64.**", "Wakiso DLG", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Delayed Works on Nansana-Kireka-Biira Road (1km) \uf0b7 Outstanding Commitments \uf0b7 Outstanding Salary Arrears of UGX.61,419,581 \uf0b7 Pension Arrears \uf0b7 Shortfall in Government Releases \uf0b7 Unspent/Un-Utilized conditional Grant \uf0b7 Pensioners not on the Payroll \uf0b7 Unrealized Royalties fr Ministry of Energy \uf0b7 Failure to meet minimum standards at Wakiso Health Centre IV \uf0b7 Entebbe Hospital - Outstanding utility bills \uf0b7 Audit of UPE Schools Capitation Grant \uf0b7 Mismanagement of UPE Funds at Kyengeza Muslim P/S \uf0b7 Insufficient Infrastructure in UPE Schools \uf0b7 Management of Procurement \uf0b7 Failure to prepare Evaluation tools \uf0b7 Irregularities in the procurement for the Rehabilitation of Boreholes"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "246", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of signed contracts \uf0b7 Management and Utilisation of Natural Resources \uf0b7 Lack of a land Register \uf0b7 Lack of a lease Register \uf0b7 Management of Road Equipment \uf0b7 Lack of Road safety Equipment \uf0b7 Non-functioning Road equipment \uf0b7 Inadequate mechanical imprest \uf0b7 Lack of Physical Planning Committee \uf0b7 Entebbe Hospital \uf0b7 Existence and Status of Medical equipment \uf0b7 Essential Medicines and Health supplies Stock Outs", null], ["**65.**", "Buvuma DLG", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Underfunding of the Programme \uf0b7 Non Compliance with the Repayment Schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Routine manual maintenance \uf0b7 Routine Mechanised Maintenance \uf0b7 Periodic Maintenance \uf0b7 Lack of Property Valuation Roll \uf0b7 Construction of the District Administration Block under Phase II \uf0b7 Un Confirmed Ownership of Land \uf0b7 Lack of Land titles \uf0b7 Under Staffing \uf0b7 Management and Utilization of Natural Resources \uf0b7 Lack of a District Environment Committee \uf0b7 Failure to carry out demarcation of Wetlands \uf0b7 Encroachment on Natural Resources \uf0b7 Status of Medical Equipment at Buvuma Health Centre IV \uf0b7 Lack of Essential Medical Equipment \uf0b7 Lack of Power at the Health Centre IV \uf0b7 Lack of a fully Constituted District Physical Planning Committee"], ["**66.**", "Nakasongola DLG", "\uf0b7 Performance of Youth Livelihood Programme \\- Underfunding of the Programme"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "247", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\\- Non-compliance with the Repayment Schedule \\- Transfer of Recovered Funds to the Recovery Account in BOU \\- Inspection of Performance of Youth Projects \uf0b7 Implementation of the Uganda Road Funds \\- Budget Performance \\- Status of Implementation \\- Routine Manual Maintenance \\- Routine Mechanised Maintenance \uf0b7 Outstanding Pension and Un Paid Salaries \uf0b7 Under staffing \uf0b7 Staff on Interdiction \uf0b7 Lack of Property Valuation List \uf0b7 Delayed Disbursement of funds to Youth Groups for FYR:2017/18 \uf0b7 Non-functional wells and hand pumps \uf0b7 Management of Natural Resources \uf0b7 Lack of Land Register \uf0b7 Failure to secure Land Titles \uf0b7 Lack of Lease Register \uf0b7 Lack of a District Environment Committee \uf0b7 Insufficient Funding to the Natural Resources Unit \uf0b7 Unlicensed Activities carried out in the Gazetted Wetlands \uf0b7 Status of Basic Medical Equipment at Nakasongola HC IV \uf0b7 Physical Planning Committee \uf0b7 Lack of a fully constituted Physical Planning Committee \uf0b7 Inadequate Physical Planning Committee Meetings \uf0b7 Lack of Physical Development Plans", null], ["**67.**", "Mityana DLG", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget Performance \uf0b7 Status of Implementation \uf0b7 Routine Manual Maintenance \uf0b7 Routine Mechanized Maintenance \uf0b7 Un realized Revenue \uf0b7 Delayed Remittance of funds to youth groups(2017/18) \uf0b7 Audit of Universal Primary Education Schools"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "248", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Insufficient Infrastructure \uf0b7 Lack of access to safe water in schools \uf0b7 Inspection of School Facilities \uf0b7 Mityana Hospital \uf0b7 Insufficient Staff Housing facilities \uf0b7 Under Staffing (Un-filled Staff Positions) \uf0b7 Status of Basic Medical Equipment \uf0b7 Status of Medical Equipment at Health Centre IVs \uf0b7 Status of Basic Medical Equipment at Mityana Hospital \uf0b7 Capitation Grant not in agreement with enrolment \uf0b7 Management and utilisation of Natural Resources \uf0b7 Unlicensed Activities in Wetlands \uf0b7 Lack of an approved Physical Development Plan \uf0b7 Summary of exceptions raised in the PPDA audit report of the District for the financial year ended 30th June, 2018", null], ["**68.**", "Mpigi DLG", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Underfunding of the Programme \uf0b7 Non-compliance with the Repayment schedule \uf0b7 Transfer recovered funds to the recovery account in BoU \uf0b7 Inspection of Nabusanke Youth Piggery Project \uf0b7 Lack of Physical address \uf0b7 Disintegration of Nabusanke Youth Piggery Project \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget Performance \uf0b7 Status of implementation \uf0b7 Routine manual maintenance \uf0b7 Routine mechanised maintenance \uf0b7 Outstanding Pension and Gratuity Arrears \uf0b7 Lack of Property Valuation List \uf0b7 Insufficient School Infrastructure \uf0b7 Status of Lake Victoria Environment Management Project Phase II (LVEMP II) \uf0b7 Management of Natural Resources \uf0b7 Lack of Lease Register \uf0b7 Failure to Secure Land titles"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "249", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under performance of the district land board \uf0b7 Irregular Issuance of two land titles on the same piece of Land in Kamaliba \uf0b7 Lack of a District Environment Committee \uf0b7 Unlicenced Sand mining carried out in the Gazetted Wetlands \uf0b7 Lack of a District Environment Action Plan \uf0b7 Status of Basic Medical Equipment at Mpigi HC IV \uf0b7 Lack of Physical Development Plans \uf0b7 Inadequate Funding for the Physical Planning Committee", null], ["**69.**", "Butambala DLG", "\uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Funds \\- Budget Performance \\- Status of implementation \\- Routine manual maintenance \\- Routine mechanised maintenance \\- Periodic maintenance \\- In adequate Monitoring and Supervision of Road works \uf0b7 Un verified Outstanding Pension and Gratuity Payments \uf0b7 Under Staffing \uf0b7 Gombe Hospital \uf0b7 Inadequate Funding \uf0b7 Hospital Dilapidated Buildings \uf0b7 Discharge of Sewage into the Community by the Hospital \uf0b7 Lack of Land title for the Hospital \uf0b7 Management of Procurement \uf0b7 Drilling and Installation of Hand pump Borehole to Solar Powered Boreholes \uf0b7 Failure to Meet Evaluation Criteria \uf0b7 Inspection of the motorized Pump \uf0b7 Procurement Evaluation for Construction of classrooms at Mavugera P/S \uf0b7 Construction of Facilities at Bwetyabya UMEA P/S \uf0b7 Management of Natural Resources \uf0b7 Absence of Environment Committees"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "250", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Conservation of Natural Resources \uf0b7 Encroachment on Forest Reserves \uf0b7 Un controlled Human Activities on Wetlands \uf0b7 Lack of a District Land Office \uf0b7 Lack of a Land Board \uf0b7 Inflated Pupil Enrolment \uf0b7 Status of Basic Medical Equipment at Gbe Hospital", null], ["**70.**", "Kayunga DLG", "\uf0b7 Performance of Youth Livelihood Programme \\- Underfunding of the Programme. \\- Noncompliance with the repayment schedule \\- Transfer of the Recovered Funds to the Recovery Account in BOU \\- Inspection of Performance of Youth projects \\- Kayonjo Piggery Youth Project \\- Record keeping \\- Bwetyaba Youth dairy Production \\- Record Keeping \\- Failed Youth Livelihood Projects \uf0b7 Implementation of the Uganda Road Funds \\- Budget Performance \\- Status of implementation \\- Routine manual maintenance \\- Under Utilization of Road Gangs \\- Routine mechanised maintenance \\- Periodic maintenance \\- Burnt district Grader \uf0b7 Outstanding Pensions \uf0b7 Outstanding Commitments \uf0b7 Construction of Nakyesa Public Latrine \uf0b7 High School Dropout Rates \uf0b7 Failure to collect Local service Tax (LST) fr Non-Government employees \uf0b7 Management and Utilisation of Natural Resources \uf0b7 Ruining and encroachment on wet land \uf0b7 Failure to demarcate wetlands \uf0b7 Lack of a District Environmental Action Plan"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "251", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Status of Essential medical equipment at the Kayunga General Hospital \uf0b7 Challenges faced by Kayunga HCIVs \uf0b7 District Road Equipment Inadequate Road Equipment \uf0b7 In adequate Infrastructure in Primary schools", null], ["**71.**", "Luwero DLG", "\uf0b7 Performance of Youth Livelihood Programme \\- Under funding of the Programme \\- Non Compliance with Repayments Schedules \\- Un confirmed transfers of Recovered funds to Recovery Account in BOU \\- Inspection of performance of Youth Projects \\- Nakigoza Youth Tato Growing Project \\- Record keeping \\- Kanyogoga Youth Piggery Project \\- Poor Record keeping \uf0b7 Implementation of the Uganda Road Funds \\- Inspection of Kikoza-Kigoloba-Naluvule Road (8.9Kms) \\- Failure to carry out Routine Manual Maintenance on District Roads \uf0b7 Mischarge of Expenditure \uf0b7 Un accounted for funds \uf0b7 Financial Loss \uf0b7 Outstanding Creditors \uf0b7 Outstanding Salary and Pension Arrears \uf0b7 Diversion of PHC and Agricultural Extension Services Wage to Pay Primary Teachers Salary \uf0b7 Un-updated property valuation list \uf0b7 Under staffing and related \uf0b7 Un Recovered UWEP Revolving Funds \uf0b7 Un approved borehole Rehabilitation Assessments \uf0b7 Difficulties in accessing Road equipment fr Regional Workshops \uf0b7 Failure to Perform Physical count for students under USE \uf0b7 Review of Eye Clinic Donation at Luwero Health Centre IV \uf0b7 Management of Procurement \uf0b7 Absence of a Contracts Register \uf0b7 Absence of 10% Performance securities for Procurement contracts"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "252", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of a representative of Lower Local Government on Evaluation Committee \uf0b7 Management of Natural Resources \uf0b7 Environmental dilapidation of district wetlands \uf0b7 Failure to de-gazette Bombo Local Forest Reserve \uf0b7 Poor Status of basic Medical Equipment \uf0b7 Lack of a District Physical Development Plan \uf0b7 Absence of District land and Lease Registers \uf0b7 Absence of legitimate Registration of the District Land \uf0b7 Capitation Grants \uf0b7 Under funding of the USE and UPE capitation programs \uf0b7 Construction of a 2 classro block and others at Bulamba Primary Schoo \uf0b7 Status of Basic Medical Equipment", null], ["**72.**", "Nakaseke DLG", "Performance of Youth Livelihood Programme \\- Noncompliance with the Repayment schedule \\- Inspection of Performance of Youth projects \\- Lack of Project Records \uf0b7 Implementation of the Uganda Road Funds \\- Budget Performance \\- Status of implementation \uf0b7 Under staffing \uf0b7 Double Deployment of Head Teachers in One School \uf0b7 Delayed disbursement of funds to Youth and Wen Groups FYR 2017/18 \uf0b7 Construction of Primary Schools under Global Partnership for Education \uf0b7 Direct Payments by the Ministry of Education to the Contractor \uf0b7 Incomplete works \uf0b7 Construction works under School Facilities Grant \uf0b7 Lack of Basic Infrastructure in Primary Schools \uf0b7 Inspection of Semuto HCIV \uf0b7 Inadequate Funding of Nakaseke Hospital \uf0b7 Theft of Hospital equipment at Nakaseke Hospital \uf0b7 Management and Utilisation of Natural Resources \uf0b7 Lack of legal ownership of Nabika forest reserves and wetlands \uf0b7 Absence of a Distinct Environmental Committee \uf0b7 Lack of Lease Register"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "253", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Illegal Land Management of the District land by Luwero District Land Board \uf0b7 Lack of a Wetlands Register \uf0b7 Degradation and Illegal activities on River Mayanja wetland \uf0b7 Lack of Land Title for health facilities \uf0b7 Status of basic medical equipment in health facilities", null], ["**73.**", "Makindye MC", "\uf0b7 Implementation of the Uganda Road Funds \\- Budget Performance \\- Status of implementation \\- Routine manual maintenance \\- Routine mechanized maintenance \\- Periodic maintenance \\- Unimplemented works \\- Inspection of Bunamwaya-Kisigula-Mutundwe Mirembe Road \\- Inadequate Road Equipment \\- Lack of Bill of Quantities/Detailed scope of works \\- Outstanding Commitments \uf0b7 Unspent Conditional Grants \uf0b7 Revenue Management \uf0b7 Lack of Local Revenue appeals tribunal \uf0b7 Under staffing \uf0b7 Lack of legal ownership of Municipal Assets \uf0b7 Developments on untitled land \uf0b7 Underfunded Youth Livelihood Program \uf0b7 Management and Utilization of Natural Resources \uf0b7 Illegal developments in Kaliddubi wetland \uf0b7 Status of Basic Medical Equipment at Ndejje HC1V \uf0b7 Garbage Management \uf0b7 Management of Procurement \uf0b7 Irregular Procurement for construction of a perimeter wall \uf0b7 Lack of Contract Implementation plans and management Reports \uf0b7 Physical Planning Committee \uf0b7 Capitation Grants \uf0b7 Under realization of Capitation Grants"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "254", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Insufficient School Infrastructure", null], ["**74.**", "Entebbe MC", "\uf0b7 Implementation of the Uganda Road Funds \\- Budget Performance \\- Status of implementation \\- Routine manual maintenance \\- Routine mechanised maintenance \\- Periodic maintenance \\- Inadequate Road Equipment \\- Outstanding Pension Liability \\- Outstanding Commitments \uf0b7 Uganda Support to Municipal Infrastructure Development Programme (USMID) \uf0b7 Low Absorption of USMID Project Funds \uf0b7 Youth Livelihood Program Non Compliance with repayments Schedules \uf0b7 Education Servises - Insufficient Infrastructure \uf0b7 Garbage Collection - Lack of sufficient equipment/facilities to collect garbage"], ["**75.**", "Nansana MC", "\uf0b7 Implementation of the Uganda Road Funds \\- Budget Performance \\- Status of Implementation \\- Routine Manual Maintenance \\- Routine Mechanised Maintenance \\- Periodic Maintenance \\- Lack of Sufficient Road Equipment \uf0b7 Under Collection of Local Revenue \uf0b7 Review of Youth Livelihood Program Performance financial year 2017/2018 \uf0b7 Project Inspection \uf0b7 Kiteredde Youth Mukama Afaayo Piggery \uf0b7 Physical address \uf0b7 Maganjo B. Youth Peasant Welding & Metal Works \uf0b7 Physical Address \uf0b7 Failure to meet minimum standards of Primary Schools \uf0b7 Under staffing \uf0b7 Cposition of the Physical Planning Committee"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "255", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Management and Utilization of Natural Resources \uf0b7 Lack of Municipal Environment Committee \uf0b7 Unauthorised Structures on Wetlands \uf0b7 Management of Garbage \uf0b7 Existence and Status of Medical Equipment at Buwambo HC1V", null], ["**76.**", "Mityana MC", "\uf0b7 Budget Performance under Uganda Road Fund \\- Status of implementation \\- Routine manual maintenance \\- Routine mechanised maintenance \\- Inspection of Wabigalo- Busubizi Road (Status of Road) \\- The Poor state of Main Street \\- Lack of Road Equipment \uf0b7 Under Collection of Local Revenue \uf0b7 Comingling of Property Tax with other Revenues \uf0b7 Lack of a Valuation Roll for Property Tax \uf0b7 Irregular Allocation of Classroom Block to Pre Primary Section \uf0b7 Incomplete works on Pit latrine constructed at NAKASETA P/S \uf0b7 Un Distributed Youth Livelihood program Funds financial year 2017/18 \uf0b7 Non functionality of the Stores system \uf0b7 Lack of an owned Office Premises \uf0b7 Understaffing \uf0b7 Management and Utilization of Natural Resources \uf0b7 Lack of Land Titles \uf0b7 Lack of inventory of wetlands (Un known wetlands) \uf0b7 Human Activities on Lake Wamala Buffer Zone \uf0b7 Garbage Management \uf0b7 Littering of Garbage \uf0b7 Absence of by-laws on Garbage Management \uf0b7 Failure to Maintain Data and Records on Garbage Volume \uf0b7 In appropriate Location of the Landfill \uf0b7 Lack of a Physical Development Plan"], ["**77.**", "Kira MC", "\uf0b7 Implementation of the Uganda Road Funds \uf0b7 Under-funded emergency Road Works"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "256", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Fragmentation of Resources under Up-grading of un-paved Roads to Bitumen standard \uf0b7 Inadequate Road Equipment \uf0b7 Incomplete works - Construction of Kira MC Administration Building Phase II \uf0b7 Under staffing \uf0b7 Lack of Land titles for UPE Schools \uf0b7 Inspection of Primary Schools \uf0b7 Management and Utilization of Natural Resources \uf0b7 Failure to demarcate wetlands \uf0b7 Establishment of Urban Physical Planning Committees \uf0b7 Garbage Collection Management \uf0b7 Inadequate Garbage transportation equipment \u2013 Hiring of Equipment", null], ["", "**MASAKA BRANCH**", ""], ["**78.**", "Lwengo DLG", "\uf0b7 YLP-LOW Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Liabilities \uf0b7 Delayed Completion of valley tanks \uf0b7 Understaffing \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Unlicensed activities on Natural Activities \uf0b7 Lack of sufficient funding to implement planned activities. \uf0b7 Underfunding of Nakateete Primary School \uf0b7 Poor Infrastructure of Nakateete primary School \uf0b7 Condition of Medical Equipment. \uf0b7 Understaffing at Lwengo Health Centre IV \uf0b7 Inadequate patients accommodation."], ["**79.**", "Sembabule DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Unspent Conditional Grant \uf0b7 Under funding of YLP for 2017/18 \uf0b7 Unlicensed activities on Natural Resources \uf0b7 Absence of a District Environment Committee"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "257", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Underfunding of St. Joseph Mateete Primary School. \uf0b7 Inadequate infrastructure of Mateete Primary School. \uf0b7 Poor Condition of Medical Equipment", null], ["**80.**", "Bukansimbi DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance of URF \uf0b7 Outstanding Commitments \uf0b7 Underfunding of YLP funds 2017/18 \uf0b7 Occupation of office building under construction. \uf0b7 Unlicensed activities on Natural Resources \uf0b7 Failure to maintain prescribed records of Road equipment \uf0b7 Lack of Physical Planning Committee members \uf0b7 Poor condition of Medical Equipment. \uf0b7 Understaffing."], ["**81.**", "Masaka DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Underfunding of funds 2017/18 \uf0b7 Delayed access of the pension payroll by the retired employees. \uf0b7 Delayed disbursement of funds \uf0b7 Under Collection of Local Revenue \uf0b7 Management of Natural Resources \uf0b7 Absence of a District Environment Committee \uf0b7 Unlicensed activities on Natural Activities \uf0b7 Status of infrastructure at Lwagulwe Mixed primary school \uf0b7 Poor condition of Medical Equipment."], ["**82.**", "Masaka MC", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Unlicensed activities on Natural Activities. \uf0b7 Irregular title by Kampala University \uf0b7 Encroachment on Plot 21, 23, 25,27, 29, 31, 33 and 35 Grant street. \uf0b7 Failure to obtain titles"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 267, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "258", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 267, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Irregular transfer of Council property by District Land Board \uf0b7 Failure to Vacate Council property.", null], ["**83.**", "Mubende DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Unspent conditional grants \uf0b7 Under Collection of Local Revenue \uf0b7 Excess funding of YLP- funds 2017/18 \uf0b7 Summary of excepts raised in PPDA reports \uf0b7 Management of Natural Resources \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Unlicensed activities on Natural Activities. \uf0b7 Underfunding of Bweyongedde Primary School \uf0b7 Status of Basic Medical Equipment. \uf0b7 Management of Road Equipment"], ["**84.**", "Kalungu DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Ghost schools receiving capitation grants \uf0b7 Underfunding disbursement of YLP funds. \uf0b7 Alteration of work plans without Council approval \uf0b7 Summary of exceptions raised in PPDA reports \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Lack of sufficient funding to implement planned activities \uf0b7 Conditions of Medical Equipment. \uf0b7 Inspection of Bukulula Health centre IV"], ["**85.**", "Rakai DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Unspent conditional grants \uf0b7 Under Collection of Local Revenue \uf0b7 Excess funding of funds 2017/18 \uf0b7 Summary of excepts raised in PPDA reports \uf0b7 Un demarcated boundaries of wetlands and forests."]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "259", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of sufficient funding to implement planned activities. \uf0b7 Lack of environment Committee \uf0b7 Underfunding of Kiwenda Primary school \uf0b7 Lack of adequate toilet facilities at Kiwenda Primary school. \uf0b7 Inadequate Medical Equipment at Rakai Hospital.", null], ["**86.**", "Kyotera DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Unspent conditional grants \uf0b7 Disbursement of YLP funds 2017/18 \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Unlicensed activities on Natural Resources \uf0b7 Lack of sufficient funding to implement planned activities. \uf0b7 Underfunding of Kyotera Central Primary School \uf0b7 Conditions of Medical Equipment at Kalisizo Hospital and Kakuuto Health Centre IV."], ["**87.**", "Mubende MC", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Accumulation of domestic arrears. \uf0b7 Failure to receive funds of 2017/18 \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Unlicensed activities on Natural Resources \uf0b7 Understaffing"], ["**88.**", "Gba DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Unlicensed activities on Natural Resources \uf0b7 Lack of sufficient funding to implement planned activities. Capitation Grant \uf0b7 Underfunding of Bukandula Primary School Status of Basic Medical Equipment. \uf0b7 Conditions of medical equipment"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "260", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Understaffing at Maddu Health Centre Four \uf0b7 Understaffing", null], ["**89.**", "Kalangala DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Lack of register for wetlands \uf0b7 Unlicensed activities of Natural Resources \uf0b7 Physical Planning Committee \uf0b7 Capitation Grant \uf0b7 Underfunding of Kibanga Primary School \uf0b7 Status of Basic Medical Equipment. \uf0b7 Management of Road equipment."], ["**90.**", "Butaleja DLG", "\uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Pension Liabilities \uf0b7 Under-collection of Local Revenue \uf0b7 Lack of legal ownership of land, forests reserves \uf0b7 Non-existence of land office and staffing. \uf0b7 Unlicensed/illegal activities on Natural resources. Management of road equipment \uf0b7 Failure to maintain road equipment log sheets \uf0b7 Status of basic medical equipment \uf0b7 Condition of medical equipment \uf0b7 Competence of staff to handle medical equipment \uf0b7 Non disposal of obsolete equipment"], ["**91.**", "Bukwo DLG", "\uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Outstanding pension and gratuity \uf0b7 Under collection of Local Revenue \uf0b7 Staffing gaps \uf0b7 Status of the Medical equipment at Bukwo District Hospital \uf0b7 Non Existence of the District Environment Committee\u2019s"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "261", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Absence of the Physical Planning Committee", null], ["**92.**", "Sironko DLG", "\uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Pension Arrears \uf0b7 Under-collection of Local Revenue \uf0b7 Failure to assess and collect property taxes \uf0b7 Unlicensed activities on Natural resources \uf0b7 Performance of Physical Planning Committee"], ["**93.**", "Namisindwa DLG", "\uf0b7 Performance Of URF \uf0b7 YLP-low recovery of funds \uf0b7 Unpaid salaries \uf0b7 Excess Expenditure \uf0b7 Understaffing \uf0b7 Construction of District administration block \uf0b7 Failure to conduct a comprehensive revenue assessment \uf0b7 Disaster management - Effect of Heavy rains \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Lack of a District Environmental Committee \uf0b7 Unlicensed activities on Natural resources \uf0b7 Failure to maintain road equipment records \uf0b7 Condition of medical equipment"], ["**94.**", "Budaka DLG", "\uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Budget Performance of Uganda Wen Entrepreneurship Programme \uf0b7 District Court Cases \uf0b7 Lack of Land Titles \uf0b7 Lack of legal ownership of forests reserves and wetlands \uf0b7 Unlicensed activities carried out in the gazetted wetlands \uf0b7 Inventory of Medical equipment \uf0b7 Competence of staff to handle medical equipment \uf0b7 Condition of the Medical equipment \uf0b7 Composition of Physical Planning"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 271, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "262", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 271, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**95.**", "Bududa DLG", "\uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Salary Arrears \uf0b7 Contingent Liabilities \uf0b7 Inadequate maintenance of road equipment \uf0b7 Non-functional and non-existent medical equipment \uf0b7 Un-licenced mining and quarrying \uf0b7 Inactive District Environment Committee \uf0b7 Staffing and Human Resource Management \uf0b7 Understaffing \uf0b7 Un-reconciling enrollment figures \uf0b7 Lack of Land Titles \uf0b7 Non-disposal of Obsolete Assets"], ["**96.**", "Bulambuli DLG", "\uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Condition of medical equipment \uf0b7 Natural Resources \uf0b7 Lack of District Environment Committee"], ["**97.**", "Busia DLG", "\uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Failure to recover local revenue for Sub-counties \uf0b7 Poor Contract management \uf0b7 Unlicensed activities on natural resources \uf0b7 Failure to gazette land for wetlands and forests \uf0b7 Poor maintenance of medical equipment \uf0b7 Payment for unsuccessful repair of X-ray machine"], ["**98.**", "Busia MC", "\uf0b7 Performance Of URF \uf0b7 Under-collection of Local Revenue \uf0b7 Status of Basic Medical equipment at Busia Health Centre I \uf0b7 Lack of an Urban Physical Development Plan"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "263", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Budget for the Urban Physical Planning Committee \uf0b7 Lack of a garbage management system \uf0b7 Failure to maintain road equipment records \uf0b7 Non-disposal of obsolete assets", null], ["**99.**", "Butebo DLG", "\uf0b7 Performance Of URF \uf0b7 Local Revenue Shortfall \uf0b7 Failure to carry out local revenue enumeration and assessment \uf0b7 Absence of a District Environmental Committee \uf0b7 Unlicensed activities carried out in the gazetted wetlands \uf0b7 Lack of clear boundaries of wetlands \uf0b7 Lack of Financial Statements for Nasenyi Primary School \uf0b7 Inadequate supervision by district officials \uf0b7 Lack of District Physical Planning Committee \uf0b7 Encroachment on council land at Nasuleta Health Centre II"], ["**100.**", "Kapchorwa DLG", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 Performance of URF \uf0b7 Outstanding rent arrears \uf0b7 Missing vouchers \uf0b7 Failure to sign Financing agreements with Youth Groups \uf0b7 NUSAF Project Operations, shortcomings on Chebaser-kapkwateny car sub-project (road construction) \uf0b7 Unrealized Royalties Revenue \uf0b7 Outstanding Rent Arrears \uf0b7 Shortfall in Central Government Transfers \uf0b7 Staffing Gaps \uf0b7 Stalled construction of the new Administration Block \uf0b7 Status of Medical Equipment in the Hospital \uf0b7 Inadequate medical equipment \uf0b7 Failure to prepare defect reports \uf0b7 Defects on the construction of maternity ward in Tumboboi Sub-county \uf0b7 Lack of legal ownership of land, forests reserves \uf0b7 Absence of a Distinct Environmental Committee \uf0b7 Unlicensed activities on Natural resources"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "264", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Budget for the Physical Planning committee \uf0b7 Physical Planning Committee Performance", null], ["**101.**", "Kapchorwa MC", "\uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Under-collection of Local Revenue \uf0b7 Unsupported/unauthorized supplementary budget \uf0b7 Understaffing \uf0b7 Lack of a physical planning committee \uf0b7 Lack of certified by laws on garbage management \uf0b7 Failure to undertake sensitization activities regarding garbage management \uf0b7 Inadequate facilities to collect garbage \uf0b7 Improper dumping of garbage \uf0b7 Lack of Local and Municipal Environment Committee\u2019s"], ["**102.**", "Kibuku DLG", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 Performance of URF \uf0b7 Double transfer of UWEP funds \uf0b7 Staffing Gaps \uf0b7 Irregular Payment of Salaries to Retired Staff \uf0b7 Natural Resources \uf0b7 Lack of Certificate of Ownership of Wetlands \uf0b7 Unlicensed Activities in Wet Lands \uf0b7 Mismanagement of the District\u2019s Natural Resources \uf0b7 Lack of Land Titles \uf0b7 Poor condition of medical equipment \uf0b7 Lack of skilled personnel to manage medical equipment \uf0b7 Non-disposal of obsolete equipment \uf0b7 Defects regarding the slitting, drilling and installation of bore holes \uf0b7 Failure to meet minimum required Standards of UPE School l \uf0b7 Evaluation of Internal Audit function"], ["**103.**", "Kween DLG", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 Performance of URF"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "265", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under-collection of Local Revenue \uf0b7 Budget Performance \uf0b7 Lack of financial statements \uf0b7 Existence of land office and staffing \uf0b7 Absence of a District Environment Committee \uf0b7 Unlicensed activities on Natural resources \uf0b7 Composition of the district physical panning committee. \uf0b7 Non-existence of ophthalmic department \uf0b7 Idle Ultra Sound Scan \uf0b7 Inadequate medical Equipment", null], ["**104.**", "Manafwa DLG", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 Performance of URF \uf0b7 Receivables \uf0b7 Unacknowledged erroneous transfer of funds \uf0b7 Unrecovered Loans \uf0b7 Late Release and Disbursement of Funds \uf0b7 School Facilities Grant (SFG) anomalies \uf0b7 Existence of land office and staffing \uf0b7 Lack of Local and District Environment Committees \uf0b7 Non-functional and non-existent medical equipment"], ["**105.**", "Mbale DLG", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 Performance of URF \uf0b7 Pension Liabilities \uf0b7 Procurements not reported to PPDA \uf0b7 Failure to fully implement the procurement plan \uf0b7 Budgetary Shortfall \uf0b7 Ineffective Land Board \uf0b7 Under realization of land fees"], ["**106.**", "Mbale MC", "\uf0b7 YLP-Low Recovery of Funds \uf0b7 Performance of URF \uf0b7 Under collection of local revenue"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "266", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of certified by-laws on garbage management \uf0b7 Lack of appropriate garbage management equipment \uf0b7 Budgetary Shortfall \uf0b7 Lack of Local and Municipal Environment Committees \uf0b7 Asbestos roof \uf0b7 Inadequate desks \uf0b7 Lack of a land title \uf0b7 Inadequate staff houses \uf0b7 Under-funding of Physical Planning department", null], ["**107.**", "Pallisa DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance of URF \uf0b7 Receivables \uf0b7 Irregular Excess Expenditure on Councilors\u2019 Emoluments \uf0b7 Inactive District Environment Committee \uf0b7 Un-licensed Activities on Wetlands \uf0b7 Inactive physical planning committee \uf0b7 Non-functional and non-existent medical equipment"], ["**108.**", "Tororo DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance of URF \uf0b7 Transfers of UWEP funds to MoGLSD \uf0b7 Failure of council to sit in the whole financial Year \uf0b7 Non-operational district service commission \uf0b7 Lack of Local Environment Committees \uf0b7 Inadequate monitoring and supervision of the usage of Natural Resources \uf0b7 Existence of land office and staffing \uf0b7 Demarcations and size of the wetlands \uf0b7 Failure to report a fraudulent company to PPDA \uf0b7 Procurement not in the procurement Plan \uf0b7 Audit of SOP-SOP Primary School under capitation Grant \uf0b7 Inadequate ambulance services \uf0b7 Inadequate Health and safety measures \uf0b7 Status of the Basic Medical equipment \uf0b7 Understaffing \uf0b7 Failure to Implement Budget as approved by Parliament \uf0b7 Local Revenue Shortfall"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "267", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Revenue Accountability and contracts", null], ["**109.**", "Tororo MC", "\uf0b7 Performance of URF \uf0b7 Non-funding of the Physical Planning Committee activities \uf0b7 Failure to implement solid waste management strategy \uf0b7 Lack of a Proper Solid Waste Management System \uf0b7 Lack of appropriate garbage management equipment \uf0b7 Budget Shortfall \uf0b7 Inadequate monitoring and supervision of the usage of Natural Resources under the Municipal"], ["", "**MBARARA BRANCH**", ""], ["**110.**", "Mbarara DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Shortfall in central government grants \uf0b7 Mischarge of expenditure \uf0b7 Nugatory Expenditure \uf0b7 Irregular Payment of VAT \uf0b7 District Natural Resources \uf0b7 Delayed Modification Works on Defective Road Equipment \uf0b7 PPDA Findings"], ["**111.**", "Bushenyi DLG", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance of URF \uf0b7 Under-collection of revenue \uf0b7 Outstanding receivables not supported \uf0b7 Delayed Modification Works on Defective Road Equipment \uf0b7 Lack of Land Titles \uf0b7 PPDA Report \uf0b7 Legal ownership of land, Forests Reserves and Wetlands \uf0b7 Unlicensed Activities in Wetlands and Forest Reserves \uf0b7 Condition of medical equipment"], ["**112.**", "Mbarara MC", ""]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "268", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance of URF \uf0b7 domestic arrears \uf0b7 under collection of revenue \uf0b7 shortfall in government releases \uf0b7 Inadequate medical equipment \uf0b7 Failure to Implement planned Output \uf0b7 Inadequate garbage funding \uf0b7 Inadequate equipment in garbage collection \uf0b7 Waste collection and transportation equipment as well as post plants not in place \uf0b7 Assessment of the Impacts of municipal solid waste activities on the environment \uf0b7 Other Challenges on garbage collection at the Municipal.", null], ["**113.**", "Mita DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 Staffing \uf0b7 Medical Equipment \uf0b7 Non-functional Medical Equipment \uf0b7 Lack of staff in the Natural Resources Sector \uf0b7 Unlicensed Activities on District Wetlands"], ["**114.**", "Sheema DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Pension and Gratuity arrears \uf0b7 Under-collection of local revenue \uf0b7 Shortfall in Government grants \uf0b7 Audit of procurement of public works 6 \uf0b7 Contract Awards that did not meet the evaluation criteria \uf0b7 Lack of evidence of receipt of invitation to Bid by bidders 7 \uf0b7 Absence of a Physical Planner on the Physical Planning committee (PPC) \uf0b7 Budget Allocation to the Physical planning committee \uf0b7 Lack of a wetlands register"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "269", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of key personnel in the Natural resources department \uf0b7 Lack of Basic Medical Equipment \uf0b7 Poor Condition of Medical Equipment \uf0b7 Non-maintenance of records \uf0b7 Safe Equipment operation practices \uf0b7 1nadequate capitation grant releases to the school 15", null], ["**115.**", "Sheema MC", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 Garbage collection and Management 6 \uf0b7 Lack of waste treatment facility and post plant \uf0b7 Lack of Physical planner in private practice \uf0b7 Physical planning committee \uf0b7 Unlicensed activities on Natural resources"], ["**116.**", "Buhweju DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Pension and gratuity arrears \uf0b7 Un-supported Royalties received \uf0b7 Understaffing \uf0b7 Lack of legal ownership of land, forests reserves and wetlands. \uf0b7 Absence of a Distinct Environmental committee \uf0b7 Unlicensed Activities on Natural resources \uf0b7 Existence of Physical Planning committee \uf0b7 committee Performance \uf0b7 Capitation grant releases to schoo \uf0b7 Lack of Basic Medical Equipment l \uf0b7 Condition of medical equipment"], ["**117.**", "Rubirizi DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Under Collection of Local Revenue \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Non-demarcation of Natural Resources"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "270", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Unlicensed activities on the crater lakes Inadequate basic medical equipment \uf0b7 Medical equipment due for service", null], ["**118.**", "Kanungu DLG", "\uf0b7 PERFORMANCE OF URF \uf0b7 Under Collection of Local Revenue \uf0b7 Lack of land titles \uf0b7 Capitation Grant not in agreement with Enrolment \uf0b7 Lack of Basic Medical Equipment \uf0b7 Poor condition of Medical Equipment \uf0b7 Lack of License to Operate Xray Machine in Kambuga Hospital \uf0b7 Non-demarcation of Natural Resources"], ["**119.**", "Kisoro DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Under Collection of Local Revenue \uf0b7 Non deduction of Local Service Tax \uf0b7 Capitation grant releases to the school \uf0b7 Poor Condition of medical equipment \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Failure to demarcate natural resources \uf0b7 Lack of District Environment Action Plan \uf0b7 Failure to Fully Constitute a Physical Planning Committee"], ["**120.**", "Kisoro MC", "\uf0b7 PERFORMANCE OF URF \uf0b7 Failure to Fully Constitute Municipal Council Physical Planning Committee (PPC) \uf0b7 Inadequate equipment for garbage collection and transportation \uf0b7 Waste treatment facilities as well as cpost plants not in place \uf0b7 Lack of garbage by-laws \uf0b7 Under-remittance of shared Local Revenue"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "271", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["**121.**", "Kabale DLG", "\uf0b7 PERFORMANCE OF URF \uf0b7 Pension liabilities \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Under-funding \uf0b7 Lack of Basic Medical Equipment \uf0b7 Medical Equipment in Poor Working Condition \uf0b7 Grounded road equipment"], ["**122.**", "Kabale MC", "\uf0b7 PERFORMANCE OF URF \uf0b7 Under Collection of Local Revenue \uf0b7 Lack of land titles \uf0b7 Lack of a Wetlands Register \uf0b7 Unlicensed Activities on Municipal Wetlands \uf0b7 Lack of Essential Medical Equipment"], ["**123.**", "Isingiro DLG", "\uf0b7 PERFORMANCE OF URF \uf0b7 Under Collection of Local Revenue \uf0b7 Unaccounted for Funds \uf0b7 Under collection of revenue \uf0b7 Lack of land titles \uf0b7 Land Encroachment \uf0b7 Under funding of Kyashojwa Primary School \uf0b7 Lack of a fully-fledged district lands office \uf0b7 Unlicensed activities on Natural resources"], ["**124.**", "Ibanda DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Pension and Gratuity arrears \uf0b7 Understaffing \uf0b7 Inadequate medical equipment \uf0b7 Condition of medical equipment"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "272", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to demarcate Natural Resources \uf0b7 Construction of Mortuary and 2 stance VIP latrine", null], ["**125.**", "Ibanda MC", "\uf0b7 PERFORMANCE OF URF \uf0b7 **Payables** \uf0b7 Garbage Management \uf0b7 Inadequate garbage funding \uf0b7 Inadequate equipment and facility for garbage management"], ["**126.**", "Rukungiri DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 Under Collection of Local Revenue \uf0b7 Unbudgeted Destic Arrears \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Unlicensed activities on Natural resources \uf0b7 Lack of up to date wetlands register \uf0b7 Non-Demarcation of Natural Resources \uf0b7 Inadequate maintenance of road equipment \uf0b7 Existence of Physical Planning Committee \uf0b7 Obsolete and faulty medical equipment \uf0b7 Lack of Basic Medical Equipment \uf0b7 Payroll \uf0b7 Understaffing"], ["**127.**", "Rukungiri MC", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 Under Collection of Local Revenue \uf0b7 Understaffing \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Unlicensed Activities on \uf0b7 Lack of Basic Medical Equipment Condition of medical equipment \uf0b7 Inadequate equipment for garbage collection \uf0b7 Lack of bye-laws regarding garbage management \uf0b7 Existence of Urban Physical Planning Committees \uf0b7"], ["**128.**", "Rukiga DLG", ""]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "273", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 PERFORMANCE OF URF \uf0b7 Under-collection of revenue \uf0b7 Shortfall in Grants and Other Transfers \uf0b7 YLP-LOW RECOVERY OF FUNDS 2017/185 \uf0b7 Projects inspection \u2013 Youth Livelihood Programme \uf0b7 Ntungamo boda boda transport 5 \uf0b7 Kishongati Soap and Cosmetics Project 5 \uf0b7 Understaffing \uf0b7 Lack of legal ownership of land, forests reserves and wet lannds \uf0b7 Lack of a District Environmental committee \uf0b7 Unlicensed activities on Natural resources \uf0b7 Condition of medical equipment \uf0b7 Lack of Basic Medical Equipment", null], ["**129.**", "Rubanda DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Under Collection of Local Revenue \uf0b7 Revenue budget shortfall-central government grants. \uf0b7 Under-funding of the Natural Resources sector \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Absence of a District Environmental Committee \uf0b7 Inadequate Medical Equipment in Health Centre IVs \uf0b7 Lack of a Physical Planning committee \uf0b7 Management of Road Equipment \uf0b7 Delayed Modification Works on Defective Road Equipment"], ["**130.**", "Kiruhura DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Non-maintenance of essential records \uf0b7 Capitation grant releases to school \uf0b7 Inadequate basic medical equipment \uf0b7 Failure to fully constitute District Physical Planning committee (PPC)"], ["**131.**", "Ntungamo DLG", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "274", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Payables and pension liability \uf0b7 Emoluments to Councilors \uf0b7 Encroachment on Natural Resources \uf0b7 Condition of medical equipment \uf0b7 Grounded Road Equipment", null], ["**132.**", "Ntungamo MC", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Shortfall in central grants releases \uf0b7 Encroachment on forest reserves and wetlands"], ["**133.**", "Mbarara MC", "\uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Domestic Arrears \uf0b7 Under-collection of local revenue \uf0b7 Shortfall in Government Release \uf0b7 Inadequate medical equipment in Mbarara Municipal Council Health Centre IV \uf0b7 Failure to Implement planned Output \uf0b7 Inadequate garbage funding \uf0b7 Inadequate equipment in garbage collection \uf0b7 Waste collection and transportation equipment as well as post plants not in place \uf0b7 Assessment of the Impacts of municipal solid waste activities on the environment \uf0b7 Other Challenges on garbage collection at the Municipal."], ["", "**MOROTO BRANCH**", ""], ["**134.**", "Abim DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Accumulation of domestic arrears \uf0b7 Under Collection of Local Revenue \uf0b7 Failure to apply prescribed guidelines in operating road equipment \uf0b7 Lack of a Physical Planning Committee"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "275", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to constitute a District Environmental Committee \uf0b7 Lack of a District Environment Action Plan \uf0b7 Lack of Register for Land, Wetlands and Forests \uf0b7 Unlicensed activities on the Natural Resources", null], ["**135.**", "Napak DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Accumulation of domestic arrears \uf0b7 Under Collection of Local Revenue \uf0b7 Unrealised Budget on grants \uf0b7 Stalled Construction of Council chambers \uf0b7 Lack of land titles \uf0b7 Under Staffing \uf0b7 Failure to meet the Minimum Standards in UPE Schools \uf0b7 Lack of a District Environment Committee \uf0b7 Lack of Register for Land, Wetlands and Forests \uf0b7 Unlicensed activities on the Natural Resources"], ["**136.**", "Moroto DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Accumulation of domestic arrears \uf0b7 Unspent balance \uf0b7 Irregular payment of night allowances to council members \uf0b7 Failure to apply prescribed guidelines in operating the road equipment \uf0b7 Failure to constitute a District Environment Committee \uf0b7 Lack of a District Environment Action Plan \uf0b7 Lack of Register for Wetlands and Forests"], ["**137.**", "Nakapiripirit DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Domestic Arrears \uf0b7 Un-Spent Conditional Grants \uf0b7 Failure to Utilize Appropriated NUSAF II Funds"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "276", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under Collection of Local Revenue \uf0b7 Abandoned Motor Vehicle \uf0b7 Irregular Sale of Solar Panels \uf0b7 Diversion of Council Assets to Personal Use \uf0b7 Grounded Motor Vehicles \uf0b7 Failure to access the payroll by new staff \uf0b7 Failure to access Pensions by Eligible Pensioners \uf0b7 Construction of an irrigation system \uf0b7 Un-demarcated Natural Resources \uf0b7 Illegal activities on gazetted natural resources \uf0b7 Failure to appoint a District Environment Committee \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Absence of a District Lands Office \uf0b7 Status of health facilities \uf0b7 Shortage of Medical Equipment \uf0b7 Medical equipment in poor working condition \uf0b7 Under Staffing \uf0b7 Failure to appoint Contract managers/supervisors", null], ["**138.**", "Kaabong DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 NUSAF3 Implementation \uf0b7 Delayed disbursement of funds to groups \uf0b7 Delayed implementation of NUSAF 3. \uf0b7 Doubtful transfer of UGX. 3,333,857,143 \uf0b7 Medical Equipment \uf0b7 Lack of a medical equipment inventory \uf0b7 Shortage of Medical equipment \uf0b7 Management of Natural Resources \uf0b7 Un-demarcated Natural Resources \uf0b7 Unlicensed activities on Natural resources \uf0b7 Absence of a District Environmental Committee"], ["**139.**", "Moroto MC", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "277", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under Collection of Local Revenue \uf0b7 Uganda Support to Municipal Infrastructure Development Programme (USMID) \uf0b7 Diversion of UGX. 113,148,947 \uf0b7 Unbanked Local Revenue \uf0b7 Over expenditure regarding PERFORMANCE OF URF operations \uf0b7 Irregular award of road rehabilitation Contract UGX.430,379,418 \uf0b7 Direct Procurements worth UGX 35,000,000 \uf0b7 Acquisition of land without Technical input of the Chief government Valuer \uf0b7 Failure to avail work plans and budgets for USMID expenditure \uf0b7 Failure to account for funds on a quarterly basis using the prescribed forms \uf0b7 Un-availed USMID Procurement Files \uf0b7 Failure by Moroto Municipal Council to develop by-laws on garbage collection", null], ["", "**SOROTI BRANCH**", ""], ["**140.**", "BUKEDEA DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Pension and Gratuity Arrears \uf0b7 Un-Spent Conditional Grant \uf0b7 Reconciliation of Central Government Releases \uf0b7 Salary Arrears \uf0b7 Lack of Annual Budgets by Primary Schools \uf0b7 Dilapidated school Accommodation and Classroom Structures \uf0b7 Poor pupil to facilities ratio \uf0b7 Unlicensed activities on Natural resources \uf0b7 Shortage of medical equipment at the health facility \uf0b7 Non-Functional Medical Equipment \uf0b7 Idle and non-functioning dental machine"], ["**141.**", "DOKOLO DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Pension and Gratuity Arrears"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "278", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under Collection of Local Revenue \uf0b7 Reconciliation of Central Government Releases \uf0b7 Accumulation of Arrears of Revenue \uf0b7 Un remitted Payroll deductions \uf0b7 Under Staffing \uf0b7 Audit of UPE Schools \uf0b7 Delayed Release of Approved funds 2017/2018 \uf0b7 Lack of legal ownership of Forest reserves and Wetlands \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Shortage of Medical Equipment at Dokolo HC IV \uf0b7 Inadequate availability of protective wear \uf0b7 Absence of district physical planning committee", null], ["**142.**", "KATAKWI DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Accumulation of Domestic Arrears \uf0b7 Unrealized Budgeted Revenue \uf0b7 Un-Spent Conditional Grants \uf0b7 Capitation grant - Lack of Financial Statements \uf0b7 Lack of Basic Medical Equipment in Health Facilities \uf0b7 Failure to supply ordered Medicines \uf0b7 Drug Stock Outs \uf0b7 Existence and Performance of Physical Planning Committee \uf0b7 Absence of District Environment Committee \uf0b7 Lack of a District Environment Action Plan"], ["**143.**", "KABERAMAIDO DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Salary and Pension Arrears \uf0b7 Payment of avoidable court awards \uf0b7 Un-Spent Conditional Grant \uf0b7 Under Staffing \uf0b7 Delayed deletion of retired/dead staff \uf0b7 Capitation Grants in UPE Schools \uf0b7 Non-disposal of obsolete Assets"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "279", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Lack of the district environmental committee \uf0b7 Unlicensed activities on Natural resources \uf0b7 Shortage of medical equipment at the health facility \uf0b7 Inadequate availability of protective wear \uf0b7 Lack of skilled personnel to operate specialty equipment \uf0b7 Absence of district physical planning committee", null], ["**144.**", "KUMI DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Domestic Arrears \uf0b7 Under-collection of Local Revenue \uf0b7 Pension and Gratuity Arrears \uf0b7 Revenue Budget Performance \uf0b7 Under Staffing \uf0b7 Lack of Capacity to Develop Prime Land \uf0b7 Poor Pupil to Facilities Ratio in Primary Schools \uf0b7 High Number of Court Cases and Contingencies \uf0b7 Delayed Release of Approved funds for 2017/2018 \uf0b7 Lack of Legal Ownership of Forest Reserves and Wetlands \uf0b7 Unlicensed Activities On Natural Resources \uf0b7 Shortage of medical equipment at the health facility \uf0b7 Inadequate availability of protective wear"], ["**145.**", "NGORA DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Under Staffing \uf0b7 Construction of a 4 in 1 Staff House at Aciisa Primary School \uf0b7 Delayed release of approved funds 2017/2018 \uf0b7 Lack of Annual Work Plan and Annual Budget by Primary Schools \uf0b7 Failure to Conduct Termly Stock Counts and Maintain Inventory Cards \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Lack of Legal Ownership of Forest Reserves and Wetlands \uf0b7 Shortage of medical equipment at the health facility \uf0b7 Inadequate availability of protective wear"], ["**146.**", "OTUKE DLG", "\uf0b7 Performance of YLP"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "280", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Performance Of URF \uf0b7 Unsupported Pension and Gratuity Payments \uf0b7 Revenue Budget Performance \uf0b7 Under-collection of Local Revenue \uf0b7 Under Staffing in Orum HCIV \uf0b7 Poor pupil to facilities ratio \uf0b7 Lack of legal ownership of Forest reserves and Wetlands \uf0b7 Unlicensed activities on Natural resources \uf0b7 Shortage of medical equipment at the health facility \uf0b7 Lack of Budget for the Physical Planning committee \uf0b7 Revenue generated by committees \uf0b7 Lack of Safe Work Procedures for the road equipment \uf0b7 Procurement Compliance review by PPDA", null], ["**147.**", "SOROTI DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Under-collection of Local Revenue \uf0b7 Revenue Budget Performance \uf0b7 Un-Spent Conditional Grant \uf0b7 Pension and Gratuity Arrears \uf0b7 Lack of Land Titles for the District Land \uf0b7 Under Staffing \uf0b7 Minimum Infrastructure Requirements at the Schools \uf0b7 Poor pupil to facilities ratio \uf0b7 Delayed Release of Approved funds for 2017/2018 \uf0b7 Budget Performance UWEP \uf0b7 Unlicensed Activities on the Natural Resources \uf0b7 Lack of Medical Equipment \uf0b7 Non Functioning Medical Equipment \uf0b7 Failure to allocate funds to the Physical Planning Committee"], ["**148.**", "SERERE DLG", "\uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Under-collection of Local Revenue \uf0b7 Unbudgeted Domestic Arrears"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "281", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}, {"content": [["", "\uf0b7 Understaffing \uf0b7 Encroachment on Forests Reserves \uf0b7 Lack of proper demarcation of Natural resources\u2019 boundaries \uf0b7 Status of basic medical equipment in Serere HC IV \uf0b7 Capitation Grant", null], ["**149.**", "SOROTI MC", "\uf0b7 Performance Of URF \uf0b7 Revenue Budget Performance \uf0b7 Mischarge of Expenditure \uf0b7 Un-Verified Pension and Gratuity Payments \uf0b7 Un-Spent Conditional Grant \uf0b7 Budget performance \uf0b7 Uganda Support to Municipal Infrastructure Development Programme (USMID) \uf0b7 Lack of a Municipality Environmental Action Plan \uf0b7 Lack of proper demarcation of Natural resources\u2019 boundaries \uf0b7 Carrying out illegal activities on the Wet lands \uf0b7 Lack of Register for Wetlands and Forests \uf0b7 Status of Medical Equipment at Princess Diana IV \uf0b7 Budget for the Physical Planning committee \uf0b7 Lack of Bye-Laws Regarding Garbage Management \uf0b7 Insufficient equipment/facilities to collect garbage \uf0b7 Capitation - Failure to prepare Termly Financial Statements \uf0b7 Poor pupil to facilities ratio"]], "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2018", "columns": ["SN.", "ENTITY", "KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS"], "type": "table"}}, {"content": "282", "metadata": {"headings": [{"headings_0": {"content": "4.2 Unqualified Opinions", "page": 231, "level": 3}}, {"headings_1": {"content": "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS 4.1 Qualified Opinions", "page": 223, "level": 3}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2018", "type": "paragraph"}}], "table_of_contents": [{"content": ["LIST OF TABLES - v", "ABBREVIATIONS AND ACRONYMS - vi", "GLOSSARY OF TERMS - viii", "FOREWORD BY THE AUDITOR GENERAL - ix", "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT - 1", " 1.1 Introduction - 1", " 1.2 Purpose - 1", " 1.3 Summary of Audit Results - 2", " 1.4 Highlights from Audits Performed - 4", "PART 2: CONSOLIDATED FINANCIAL STATEMENTS - 10", "2.1 Opinion of the Auditor General on the Government of Uganda Consolidated Financial Statements of", "MDAs for the Year ended 30th June 2018 - 10", "2.2 Report and Opinion of the Auditor General on the Consolidated Financial Statements of District Local", "Governments for the Year ended 30th June 2018 - 23", "2.3 Report and Opinion of the Auditor General on the Consolidated Financial Statements Of Municipal", "Councils for the Year ended 30 th June 2018 - 31", "PART 3: GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS) - 39", " 3.1 Summary of Audit Results - 39", " 3.2 Cross \u2013 Cutting Issues for Consideration by the Oversight Committees - 39", " 3.3 Sectoral Key Findings - 48", " 3.4 Summary of Audit Results of entities - 62", "PART 4: COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES - 63", " 4.1 Summary of Audit Results - 63", "4.2 Financial Performance of Public Corporations and State Enterprises for the Year ended 30th June", "2018 - 64", " 4.3 Cross-Cutting Issues for Consideration by the Oversight Committees - 74", " 4.4 Sectoral Key Findings - 86", " 4.5 Summary of Audit Results of Entities - 92", "PART 5: LOCAL AUTHORITIES/ GOVERNMENTS - 93", " 5.1 Summary of Audit Results - 93", " 5.2 Cross-Cutting Issues for Consideration by the Oversight Committees - 94"], "page": 3}, {"content": [" 5.3 Summary of Audit Results of Specific Entities - 102", "PART 6: VALUE FOR MONEY - 103", " 6.1 Overview - 103", " 6.2 Definition and Focus of VFM Audits - 103", " 6.3 Key Findings, Conclusions and Recommendations - 105", "Part 7: SPECIAL AUDIT REPORTS - 137", " 7.1 Summary of Special Audit Results - 137", "ANNEXURES - 140", "ANNEXURE 1: OTHER INFORMATION, ACCOUNTING OFFICER\u2019S AND MY RESPONSIBILITIES - 140", "ANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS - 143", " 2.1 Adverse Opinions - 143", " 2.2 Qualified Opinions - 144", " 2.3 UnQualified Opinions - 157", "ANNEXURE III: SUMMARY FINDINGS OF COSASE - 183", " 3.1 Unqualified Opinions - 183", " 3.2 Qualified Opinions - 207", "ANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS - 214", " 4.1 Qualified Opinions - 214", " 4.2 Unqualified Opinions - 222", "ANNEXURE V: REPORTS AND CONSOLIDATED GOVERNMENT OF UGANDA FINANCIAL STATEMENTS - 283"], "page": 4}, {"content": ["LIST OF TABLES", "Table 1: Status of Audit performance for audit year 2018 - 3", "Table 2: Summary of Opinions - 3", "Table 3: Non-deduction and Non-remittance of taxes - 43", "Table 4: Wasteful/Nugatory Expenditure - 44", "Table 5: Outstanding Receivables - 45", "Table 6: Untitled/Land/Encroached land/Other Land Matter - 46", "Table 7: Pending Legal Cases - 47", "Table 8: Under absorption of project funds - 52", "Table 9: Details of Management Information systems within JLOS sector - 56", "Table 10: Un-Consolidated State Enterprises - 64", "Table 11: Profitability of Enterprises - 66", "Table 12: Returns on Assets - 68", "Table 13: Liquidity of Enterprises - 70", "Table 14: Enterprise Gearing - 71", "Table 15: Enterprises' ability to service loan obligations - 73", "Table 16: Corporate governance weaknesses - 75", "Table 17: Pending Legal Cases - 77", "Table 18: Wasteful/ Nugatory Expenditure - 78", "Table 19: Staff Shortages - 79", "Table 20: Outstanding Receivables - 80", "Table 21: Noncompliance with statutory deductions - 82", "Table 22: Land Matters - 83", "Table 23: Procurement Anomalies - 85", "Table 24: Non-operational projects - 90", "Table 25: Summary of Audit Results - 93", "Table 27: Recoveries for on-going projects for 2015/16-2017/18 - 95", "Table 28: Status of Medical Equipment - 98", "LIST OF FIGURES", "Figure 1: Summary of Opinions - 63"], "page": 5}]} \ No newline at end of file diff --git a/reports/Chunks/Annual Consolidated OAG audit reports 2019.chunks.json b/reports/Chunks/Annual Consolidated OAG audit reports 2019.chunks.json deleted file mode 100644 index 2ae49db1fee75d5905c475b85c99300a14580d32..0000000000000000000000000000000000000000 --- a/reports/Chunks/Annual Consolidated OAG audit reports 2019.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2019", "page": 1, "level": 3}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2019", "page": 1, "level": 3}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "DECEMBER, 2019", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2019", "page": 1, "level": 3}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "ii", "page": 2, "level": 2}}, {"headings_1": {"content": "DECEMBER, 2019", "page": 1, "level": 3}}], "page": 2, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "iii", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 3, "level": 2}}, {"headings_1": {"content": "ii", "page": 2, "level": 2}}], "page": 3, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "v", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 3, "level": 2}}, {"headings_1": {"content": "ii", "page": 2, "level": 2}}], "page": 5, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "vi", "metadata": {"headings": [{"headings_0": {"content": "vi", "page": 6, "level": 2}}, {"headings_1": {"content": "iii", "page": 3, "level": 2}}], "page": 6, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "vii", "metadata": {"headings": [{"headings_0": {"content": "vii", "page": 7, "level": 2}}, {"headings_1": {"content": "vi", "page": 6, "level": 2}}], "page": 7, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "LIST OF TABLES", "metadata": {"headings": [{"headings_0": {"content": "LIST OF TABLES", "page": 8, "level": 3}}, {"headings_1": {"content": "vii", "page": 7, "level": 2}}], "page": 8, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "viii", "metadata": {"headings": [{"headings_0": {"content": "viii", "page": 8, "level": 2}}, {"headings_1": {"content": "LIST OF TABLES", "page": 8, "level": 3}}], "page": 8, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "ABBREVIATIONS AND ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "ABBREVIATIONS AND ACRONYMS", "page": 9, "level": 3}}, {"headings_1": {"content": "viii", "page": 8, "level": 2}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**AG**", "Auditor General"], ["**AO**", "Accounting Officer"], ["**Bn**", "Billion"], ["**Tn**", "Trillion"], ["**BoU**", "Bank of Uganda"], ["**CAs**", "Contracting Authorities"], ["**DLB**", "District Land Board"], ["**FY**", "Financial Year"], ["**GoU**", "Government of Uganda"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IMF**", "International Monetary Fund"], ["**KIS**", "Kalangala Infrastructure Services"], ["**LGs**", "Local Governments"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**MDALGs**", "Ministries, Departments, Agencies & Local Governments"], ["**MEMD**", "Ministry of Energy and Mineral Development"], ["**MOFPED**", "Ministry of Finance, Planning, and Economic Development"], ["**MoGLSD**", "Ministry of Gender Labour and Social Development"], ["**MoU**", "Memoranda of Understanding"], ["**MTEF**", "Medium Term Expenditure Framework"], ["**NAA**", "National Audit Act"], ["**NBI**", "National Backbone Infrastructure"], ["**NDP**", "National Development Plan"], ["**NDPII**", "Second National Development Plan"], ["**NEMA**", "National Environment Management Authority"], ["**NGO**", "Non-Governmental Organisation"], ["**NIN**", "National Identification Number"], ["**NPA**", "National Planning Authority"], ["**NWSC**", "National Water and Sewerage Corporation"], ["**OAG**", "Office of the Auditor General"], ["**PAPs**", "Project Affected Persons"], ["**PDMF**", "Public Debt Management Framework"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**PSAs**", "Production Sharing Agreements"], ["**PS/ST**", "Permanent Secretary/Secretary to the Treasury"], ["**PSST**", "Permanent Secretary and Secretary to Treasury"], ["**SORA**", "Shared Over All Risk Assessment"], ["**TI**", "Treasury Instructions, 2017"], ["**TIN**", "Tax Identification Number"], ["**TWGs**", "Technical Working Groups"], ["**UCF**", "Uganda Consolidated Fund"]], "metadata": {"headings": [{"headings_0": {"content": "ABBREVIATIONS AND ACRONYMS", "page": 9, "level": 3}}, {"headings_1": {"content": "viii", "page": 8, "level": 2}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "ix", "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 9, "level": 2}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS", "page": 9, "level": 3}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**UGX**", "Uganda Shillings"], ["**USD**", "United States of America Dollars"], ["**USMID**", "Uganda Support for Municipal Infrastructure Development"], ["**WMD**", "Wetlands Management Department"], ["**YIGs**", "Youth Interest Groups"], ["**YLP**", "Youth Livelihood Programme"]], "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 9, "level": 2}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS", "page": 9, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "x", "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 9, "level": 2}}, {"headings_1": {"content": "ABBREVIATIONS AND ACRONYMS", "page": 9, "level": 3}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "GLOSSARY OF TERMS", "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 11, "level": 3}}, {"headings_1": {"content": "ix", "page": 9, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**Classified Expenditure**", "The expenses and commitments incurred by an authorised agency for the collection and dissemination of information related to national security interests"], ["**Contingent Liability**", "A potential liability that may occur depending on the outcome of an uncertain future event."], ["**Domestic Arrears**", "Domestic arrears refer to short-term debts incurred by Governments against unpaid procurement invoices for supply of goods and services during the financial year"], ["**External Debt**", "Portion of a country's debt that was borrowed from foreign lenders including commercial banks, Governments or international financial institutions."], ["**Garnish**", "Serve notice on (a third party) for the purpose of legally seizing money belonging to a debtor or defendant."], ["**Impact Evaluation/ Analysis**", "This is an assessment of a project, program, or policy which looks for changes in outcome that are directly attributable to that program/ project/ policy."], ["**Nugatory Expenditure**", "Expenditure that does not achieve any result"], ["**Recruitment**", "Refers to the process of attracting, screening, selecting, and on boarding a qualified person for a job, provided by an employer in another territory and the preparation for their departure."], ["**Revolving Fund**", "A fund that is continually replenished as withdrawals are made."]], "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 11, "level": 3}}, {"headings_1": {"content": "ix", "page": 9, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Term", "Meaning"], "type": "table"}}, {"content": "xi", "metadata": {"headings": [{"headings_0": {"content": "xi", "page": 11, "level": 2}}, {"headings_1": {"content": "GLOSSARY OF TERMS", "page": 11, "level": 3}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "FOREWORD BY THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 12, "level": 3}}, {"headings_1": {"content": "xi", "page": 11, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In accordance with my audit mandate set out under Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and the National Audit Act, 2008, I hereby present to you the Annual Audit Report on the Consolidated Public Accounts of Uganda; Local Government; and Summary Statement of Financial Performance of Public Corporations, and State Enterprises and Companies entities in which Government has a controlling interest. I also present to you a summary of key audit findings for the individual MDAs, Local Governments and, Corporations and State Enterprises audited.", "metadata": {"headings": [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 12, "level": 3}}, {"headings_1": {"content": "xi", "page": 11, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "The Office of the Auditor General (OAG)\u2019s Corporate Strategy 2016-2021 emphasises robust reporting,", "metadata": {"headings": [{"headings_0": {"content": "The Office of the Auditor General (OAG)\u2019s Corporate Strategy 2016-2021 emphasises robust reporting,", "page": 12, "level": 2}}, {"headings_1": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 12, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "high-quality audits and high performance, in its strategic goals. The OAG has adopted audit approaches which take into account audit quality and optimal use of resources while executing the audit mandate. One such approach is the SORAs Process hinged on the Risk Based Audit Approach to enable selection of the appropriate audit types and areas of focus to be implemented during the audit of various entities. The Risk Based Approach is closely linked to the OAG\u2019s pursuit of driving improvement in service", "metadata": {"headings": [{"headings_0": {"content": "The Office of the Auditor General (OAG)\u2019s Corporate Strategy 2016-2021 emphasises robust reporting,", "page": 12, "level": 2}}, {"headings_1": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 12, "level": 3}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "delivery by Government for the benefit of Ugandan citizens.", "metadata": {"headings": [{"headings_0": {"content": "delivery by Government for the benefit of Ugandan citizens.", "page": 12, "level": 2}}, {"headings_1": {"content": "The Office of the Auditor General (OAG)\u2019s Corporate Strategy 2016-2021 emphasises robust reporting,", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In addition to the audit of the statements, I continued to focus on thematic approach for cross-cutting", "metadata": {"headings": [{"headings_0": {"content": "delivery by Government for the benefit of Ugandan citizens.", "page": 12, "level": 2}}, {"headings_1": {"content": "The Office of the Auditor General (OAG)\u2019s Corporate Strategy 2016-2021 emphasises robust reporting,", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "areas in government that in one way or another impact on service delivery. This year\u2019s major thematic", "metadata": {"headings": [{"headings_0": {"content": "areas in government that in one way or another impact on service delivery. This year\u2019s major thematic", "page": 12, "level": 2}}, {"headings_1": {"content": "delivery by Government for the benefit of Ugandan citizens.", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "areas are 1) Budget Implementation by government entities, 2) Compensations of project affected persons and acquisition of right of way, 3) Management of the National Backbone Project and 4) Staff Performance Management. Individual reports for these themes have been prepared. \nThe findings in my report require significant attention to facilitate effective accountability by those charged with public resources, oversight by Parliament and follow-up by members of the public and other interested parties. \nIt is my expectation that the report will enable enhancement of transparency, accountability and oversight. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "areas in government that in one way or another impact on service delivery. This year\u2019s major thematic", "page": 12, "level": 2}}, {"headings_1": {"content": "delivery by Government for the benefit of Ugandan citizens.", "page": 12, "level": 2}}, [{"headings_0": {"content": "areas in government that in one way or another impact on service delivery. This year\u2019s major thematic", "page": 12, "level": 2}}, {"headings_1": {"content": "delivery by Government for the benefit of Ugandan citizens.", "page": 12, "level": 2}}], [{"headings_0": {"content": "areas in government that in one way or another impact on service delivery. This year\u2019s major thematic", "page": 12, "level": 2}}, {"headings_1": {"content": "delivery by Government for the benefit of Ugandan citizens.", "page": 12, "level": 2}}], [{"headings_0": {"content": "areas in government that in one way or another impact on service delivery. This year\u2019s major thematic", "page": 12, "level": 2}}, {"headings_1": {"content": "delivery by Government for the benefit of Ugandan citizens.", "page": 12, "level": 2}}]], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 12, "level": 3}}, {"headings_1": {"content": "areas in government that in one way or another impact on service delivery. This year\u2019s major thematic", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "31 st December, 2019", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 12, "level": 3}}, {"headings_1": {"content": "areas in government that in one way or another impact on service delivery. This year\u2019s major thematic", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT", "metadata": {"headings": [{"headings_0": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT", "page": 13, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 12, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "metadata": {"headings": [{"headings_0": {"content": "1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 13, "level": 3}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I am required by Article 163(3) of the Constitution of the Republic of Uganda 1995 (as amended) and Sections 13 and 19 of the National Audit Act (NAA) 2008, to audit and report on the Public Accounts of Uganda and of all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament. \nSection 13 (b) of the NAA 2008 further requires me to conduct the following audits; i. Financial audits \nii. Value for money,", "metadata": {"headings": [{"headings_0": {"content": "1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 13, "level": 3}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT", "page": 13, "level": 3}}, [{"headings_0": {"content": "1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 13, "level": 3}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT", "page": 13, "level": 3}}]], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "iii.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 13, "level": 2}}, {"headings_1": {"content": "1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Gender and Environment and any other audits in respect of any project or activity involving public funds. \niv. Classified expenditure", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 13, "level": 2}}, {"headings_1": {"content": "1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "v.", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 13, "level": 2}}, {"headings_1": {"content": "iii.", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Audit of all Government investments vi. Procurement Audits", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 13, "level": 2}}, {"headings_1": {"content": "iii.", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "vii.", "metadata": {"headings": [{"headings_0": {"content": "vii.", "page": 13, "level": 2}}, {"headings_1": {"content": "v.", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Audit of the treasury memoranda \nUnder Article 163 (4) of the Constitution, I am also required to submit to Parliament annually, a Report of the Accounts audited by me for the year immediately preceding. I am therefore, issuing this report in accordance with the above provisions.", "metadata": {"headings": [{"headings_0": {"content": "vii.", "page": 13, "level": 2}}, {"headings_1": {"content": "v.", "page": 13, "level": 2}}, [{"headings_0": {"content": "vii.", "page": 13, "level": 2}}, {"headings_1": {"content": "v.", "page": 13, "level": 2}}]], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "1.2 Purpose", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 13, "level": 3}}, {"headings_1": {"content": "vii.", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The purpose of this report is to provide;", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 13, "level": 3}}, {"headings_1": {"content": "vii.", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 13, "level": 2}}, {"headings_1": {"content": "1.2 Purpose", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A summary of audit results and opinions for audits done in the year", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 13, "level": 2}}, {"headings_1": {"content": "1.2 Purpose", "page": 13, "level": 3}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 13, "level": 2}}, {"headings_1": {"content": "(i)", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Report and Opinion of the Auditor General on the;", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 13, "level": 2}}, {"headings_1": {"content": "(i)", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- Government of Uganda Consolidated Financial Statements for the year ended 30th June 2019\n- Annual Consolidated Financial Statements of District Local Governments for the year ended 30th June 2019\n- Annual Consolidated Financial Statements of Municipal Councils for the year ended 30th June 2019\n- Performance highlights of the Auditor General on the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises. (iii) \nSummary of Audit results from audit of specific thematic and focus areas", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 13, "level": 2}}, {"headings_1": {"content": "(i)", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 13, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Key findings, implications and recommendations from Value for Money audits.", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 13, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "(v) Key findings, implications and recommendations from the Engineering Audits. (vi)", "metadata": {"headings": [{"headings_0": {"content": "(v) Key findings, implications and recommendations from the Engineering Audits. (vi)", "page": 13, "level": 4}}, {"headings_1": {"content": "(iv)", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Sectoral and cross cutting issues/findings, implications and recommendations from the", "metadata": {"headings": [{"headings_0": {"content": "(v) Key findings, implications and recommendations from the Engineering Audits. (vi)", "page": 13, "level": 4}}, {"headings_1": {"content": "(iv)", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and", "metadata": {"headings": [{"headings_0": {"content": "audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and", "page": 13, "level": 2}}, {"headings_1": {"content": "(v) Key findings, implications and recommendations from the Engineering Audits. (vi)", "page": 13, "level": 4}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Local Governments. \n(vii) \nSummary of Audit findings of specific entities which include opinions from the audit of", "metadata": {"headings": [{"headings_0": {"content": "audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and", "page": 13, "level": 2}}, {"headings_1": {"content": "(v) Key findings, implications and recommendations from the Engineering Audits. (vi)", "page": 13, "level": 4}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local", "metadata": {"headings": [{"headings_0": {"content": "Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local", "page": 13, "level": 2}}, {"headings_1": {"content": "audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Governments (Annexure II). \n1 \n1.3", "metadata": {"headings": [{"headings_0": {"content": "Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local", "page": 13, "level": 2}}, {"headings_1": {"content": "audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and", "page": 13, "level": 2}}, [{"headings_0": {"content": "Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local", "page": 13, "level": 2}}, {"headings_1": {"content": "audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and", "page": 13, "level": 2}}], [{"headings_0": {"content": "Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local", "page": 13, "level": 2}}, {"headings_1": {"content": "audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and", "page": 13, "level": 2}}]], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Summary of Audit Results", "metadata": {"headings": [{"headings_0": {"content": "Summary of Audit Results", "page": 14, "level": 3}}, {"headings_1": {"content": "Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local", "page": 13, "level": 2}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "1.3.1 General Performance", "metadata": {"headings": [{"headings_0": {"content": "1.3.1 General Performance", "page": 14, "level": 3}}, {"headings_1": {"content": "Summary of Audit Results", "page": 14, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Contained in this report, are the results of a total of 4,274 audits, which I conducted and completed during the year against a plan of 5,431 audits. The audits include 4,207 financial audits comprising of 108 MDAs, 114 Commissions, Statutory Authorities and State Enterprises, 97 projects, 4 Production Sharing Agreements and 3,888 Local Governments and Tertiary Institutions. I have also included 11 Value for Money reports, 36 Forensic Investigations and Special Audits, 5 IT audits, 7 Specialised/Engineering audits and 4 Compliance/themes. \nThe Engineering Audit reports have been included in the individual entity reports, while the Forensic/Special reports have been issued to the respective stakeholders who requested them. Details of the general performance are provided in Table below.", "metadata": {"headings": [{"headings_0": {"content": "1.3.1 General Performance", "page": 14, "level": 3}}, {"headings_1": {"content": "Summary of Audit Results", "page": 14, "level": 3}}, [{"headings_0": {"content": "1.3.1 General Performance", "page": 14, "level": 3}}, {"headings_1": {"content": "Summary of Audit Results", "page": 14, "level": 3}}]], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 1: Status of Audit performance for audit year 2019", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of Audit performance for audit year 2019", "page": 14, "level": 1}}, {"headings_1": {"content": "1.3.1 General Performance", "page": 14, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**Financial Audits**", "MDAs", "114", "108", "6\\*"], [null, "Commissions, Statutory Authorities and State Enterprises", "120", "114", "6\\*"], [null, "Projects", "196", "97", "99\\*"], [null, "Districts", "127", "127", "0"], [null, "Municipal Councils", "41", "41", "0"], [null, "Town Councils 2016/2017 and 2017/2018", "459", "459", "0"], [null, "Divisions 2016/2017 and 2017/2018", "248", "248", "0"], [null, "Sub Counties 2015/2016, 2016/2017 and 2017/2018", "3,681", "2,922", "759"], [null, "Schools/Tertiary institutions", "355", "91", "264"], ["**Compliance Audit**", "Various entities (Themes)", "4", "4", "0"], [null, "PSAs", "4", "4", "0"], ["**Forensics/Special Audits**", "Various entities", "56", "36", "20"], ["**VFM Studies**", "Various entities", "10", "11", "(1)"], ["**Engineering Audits**", "Various entities", "10", "7", "3\\*\\*"], ["**IT Audits**", "Various entities", "6", "5", "1"], ["", "", "5,431", "4,274", "1,157"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of Audit performance for audit year 2019", "page": 14, "level": 1}}, {"headings_1": {"content": "1.3.1 General Performance", "page": 14, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Type of Audit", "Type of Entity", "Planned Audits for the audit year 2019", "Actual Performance as at 31st December, 2019", "Variance"], "type": "table"}}, {"content": "\\* 4 missions (Ankara, Canberra, Kuala Lumpur, Abuja), Contingency Fund, Soroti University, UHPC, UNHRO, ULI, ACF, Uganda Seeds, Enterprise Uganda, 75 MUK projects, 17 MUST projects, ARSDP works, Kaphcorwa-Swam road, QUISP, DICOSS, Opuyo- Moroto Interconnection, Mirama-Kabale Transmission, ADB V HEST. \n\\*\\*the 7 engineering audits undertaken covered 228 projects \n2", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of Audit performance for audit year 2019", "page": 14, "level": 1}}, {"headings_1": {"content": "1.3.1 General Performance", "page": 14, "level": 3}}, [{"headings_0": {"content": "Table 1: Status of Audit performance for audit year 2019", "page": 14, "level": 1}}, {"headings_1": {"content": "1.3.1 General Performance", "page": 14, "level": 3}}]], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "1.3.2 Summary of Opinions", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Summary of Opinions", "page": 15, "level": 3}}, {"headings_1": {"content": "Table 1: Status of Audit performance for audit year 2019", "page": 14, "level": 1}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Of the 487 financial audits concluded for MDAs, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities, 433 (89%) entities had unqualified opinions and 54 (11%) entities had qualified opinions. The tables and figure 1 below provide the summary of the Opinions;", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Summary of Opinions", "page": 15, "level": 3}}, {"headings_1": {"content": "Table 1: Status of Audit performance for audit year 2019", "page": 14, "level": 1}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 2: Summary of Opinions", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Opinions", "page": 15, "level": 1}}, {"headings_1": {"content": "1.3.2 Summary of Opinions", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**Category of Audited entities**", "**Type of Opinions**", null, null, null, "**Total**"], ["", "Unqualified", "Qualified", "Adverse", "Disclaimer", ""], ["Ministries, Departments and Agencies", "90", "18", "0", "0", "108"], ["Commissions, Statutory Authorities and State Enterprises", "96", "18", "0", "0", "114"], ["Projects", "95", "2", "0", "0", "97"], ["Districts Local Governments", "115", "12", "0", "0", "127"], ["Municipal Councils", "37", "4", "0", "0", "41"], ["TOTAL", "433", "54", "0", "0", "487"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Opinions", "page": 15, "level": 1}}, {"headings_1": {"content": "1.3.2 Summary of Opinions", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "\\*\\*the opinions included in this table relate to financial audits for the financial year 2018/19", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Opinions", "page": 15, "level": 1}}, {"headings_1": {"content": "1.3.2 Summary of Opinions", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 3: Trend of Opinions for the last three years", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Trend of Opinions for the last three years", "page": 15, "level": 1}}, {"headings_1": {"content": "Table 2: Summary of Opinions", "page": 15, "level": 1}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["Unqualified", "433", "428", "501"], ["Qualified", "54", "37", "50"], ["Adverse", "0", "1", "0"], ["Disclaimer", "0", "0", "2"], ["Total", "487", "466", "553"]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Trend of Opinions for the last three years", "page": 15, "level": 1}}, {"headings_1": {"content": "Table 2: Summary of Opinions", "page": 15, "level": 1}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Type of Opinion", "2018/19", "2017/18", "2016/17"], "type": "table"}}, {"content": "Figure 1: Showing summary of opinions for the last 3 years", "metadata": {"headings": [{"headings_0": {"content": "Figure 1: Showing summary of opinions for the last 3 years", "page": 15, "level": 1}}, {"headings_1": {"content": "Table 3: Trend of Opinions for the last three years", "page": 15, "level": 1}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Trend of Opinions", "metadata": {"headings": [{"headings_0": {"content": "Trend of Opinions", "page": 15, "level": 4}}, {"headings_1": {"content": "Figure 1: Showing summary of opinions for the last 3 years", "page": 15, "level": 1}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "501 \n428 \n433", "metadata": {"headings": [{"headings_0": {"content": "Trend of Opinions", "page": 15, "level": 4}}, {"headings_1": {"content": "Figure 1: Showing summary of opinions for the last 3 years", "page": 15, "level": 1}}, [{"headings_0": {"content": "Trend of Opinions", "page": 15, "level": 4}}, {"headings_1": {"content": "Figure 1: Showing summary of opinions for the last 3 years", "page": 15, "level": 1}}]], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "50 37 54", "metadata": {"headings": [{"headings_0": {"content": "50 37 54", "page": 15, "level": 4}}, {"headings_1": {"content": "Trend of Opinions", "page": 15, "level": 4}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "2 0 1 0 0", "metadata": {"headings": [{"headings_0": {"content": "50 37 54", "page": 15, "level": 4}}, {"headings_1": {"content": "Trend of Opinions", "page": 15, "level": 4}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2016/17 2017/18 2018/19", "metadata": {"headings": [{"headings_0": {"content": "2016/17 2017/18 2018/19", "page": 15, "level": 4}}, {"headings_1": {"content": "50 37 54", "page": 15, "level": 4}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Unqualified Qualified Adverse Disclaimer \nThe details of Opinions for each entity are given in the individual parts of the report relating to financial audits. \n3", "metadata": {"headings": [{"headings_0": {"content": "2016/17 2017/18 2018/19", "page": 15, "level": 4}}, {"headings_1": {"content": "50 37 54", "page": 15, "level": 4}}, [{"headings_0": {"content": "2016/17 2017/18 2018/19", "page": 15, "level": 4}}, {"headings_1": {"content": "50 37 54", "page": 15, "level": 4}}], [{"headings_0": {"content": "2016/17 2017/18 2018/19", "page": 15, "level": 4}}, {"headings_1": {"content": "50 37 54", "page": 15, "level": 4}}]], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 3}}, {"headings_1": {"content": "2016/17 2017/18 2018/19", "page": 15, "level": 4}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "2.0 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "2.0 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 3}}, {"headings_1": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "2.1", "metadata": {"headings": [{"headings_0": {"content": "2.0 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 3}}, {"headings_1": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 3}}, {"headings_1": {"content": "2.0 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 3}}, {"headings_1": {"content": "2.0 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Qualified Opinion", "metadata": {"headings": [{"headings_0": {"content": "Qualified Opinion", "page": 16, "level": 3}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I have audited the accompanying consolidated financial statements of the Government of the Republic of Uganda for the year ended 30th June 2019. These financial statements comprise of the consolidated Statement of Financial Position as at 30th June 2019, the consolidated Statement of Financial Performance, and consolidated cash flow statement together with other accompanying statements, notes, and accounting policies. \nIn my opinion, except for the possible effects of the matters described in the Basis for Qualified Opinion paragraph, the consolidated financial statements of the Government of Uganda for the year ended 30th June 2019 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 (as amended), and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "Qualified Opinion", "page": 16, "level": 3}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 3}}, [{"headings_0": {"content": "Qualified Opinion", "page": 16, "level": 3}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 3}}]], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Basis of Qualified Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis of Qualified Opinion", "page": 16, "level": 3}}, {"headings_1": {"content": "Qualified Opinion", "page": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "2.1.1 Mischarge of Expenditure \u2013 UGX.384,756,648,951 \nA review of the expenditures revealed that various entities charged wrong expenditure codes to the tune of UGX.384,756,648,951. This practice leads to financial misreporting. Besides, this practice undermines the budgeting process and the intentions of the appropriating authority as funds are not fully utilised for the intended purposes. \n2.1.2 Unaccounted for Advances \u2013 UGX.19,522,744,433 \nExpenditure by various entities amounting to UGX.19,522,744,433 was not accounted for by the time of the audit contrary to the Public Finance and Accounting Regulations. In the absence of proper accountability, I could not provide assurance as to whether the funds involved were utilised for the intended purposes. Such delays in accounting for funds encourage misuse.", "metadata": {"headings": [{"headings_0": {"content": "Basis of Qualified Opinion", "page": 16, "level": 3}}, {"headings_1": {"content": "Qualified Opinion", "page": 16, "level": 3}}, [{"headings_0": {"content": "Basis of Qualified Opinion", "page": 16, "level": 3}}, {"headings_1": {"content": "Qualified Opinion", "page": 16, "level": 3}}], [{"headings_0": {"content": "Basis of Qualified Opinion", "page": 16, "level": 3}}, {"headings_1": {"content": "Qualified Opinion", "page": 16, "level": 3}}], [{"headings_0": {"content": "Basis of Qualified Opinion", "page": 16, "level": 3}}, {"headings_1": {"content": "Qualified Opinion", "page": 16, "level": 3}}]], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statement\u2019s section of my report. I am independent of the Treasury 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 (IESBA) Code of Ethics for Professional Accountants (Parts A and B), 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 \n4 \nperforming audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my qualified opinion.", "metadata": {"headings": [{"headings_0": {"content": "Basis of Qualified Opinion", "page": 16, "level": 3}}, {"headings_1": {"content": "Qualified Opinion", "page": 16, "level": 3}}, [{"headings_0": {"content": "Basis of Qualified Opinion", "page": 16, "level": 3}}, {"headings_1": {"content": "Qualified Opinion", "page": 16, "level": 3}}], [{"headings_0": {"content": "Basis of Qualified Opinion", "page": 16, "level": 3}}, {"headings_1": {"content": "Qualified Opinion", "page": 16, "level": 3}}]], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 17, "level": 3}}, {"headings_1": {"content": "Basis of Qualified Opinion", "page": 16, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2019", "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 Matter", "page": 17, "level": 3}}, {"headings_1": {"content": "Basis of Qualified Opinion", "page": 16, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.1.3 Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "2.1.3 Implementation of the approved budget", "page": 17, "level": 3}}, {"headings_1": {"content": "Key Audit Matter", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Section 45 of the Public Finance and Management Act, 2015 (as amended), requires the Accounting Officer to control the regularity and proper use of the money appropriated to the vote. According to Section 45 (3) of the same Act, the Accounting Officer shall enter into an annual performance contract with the Secretary to Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan for the vote for the financial year. Work plans are based on outputs to be achieved for the financial year, and during implementation, effort is required to achieve the agreed objectives/targets for the entity within the available resources. \nIt has been observed over the years that planned and budgeted for activities of a number of Government entities are not implemented thereby affecting service delivery. In the overall office-wide planning, I assessed risks like the inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement planned activities. The focus was put on the planned outputs of the Ministries, Departments, Agencies and Local Governments which greatly impact on the wellbeing of communities. \nConsequently, I developed procedures in order to address the performance of the budget of the Government;", "metadata": {"headings": [{"headings_0": {"content": "2.1.3 Implementation of the approved budget", "page": 17, "level": 3}}, {"headings_1": {"content": "Key Audit Matter", "page": 17, "level": 3}}, [{"headings_0": {"content": "2.1.3 Implementation of the approved budget", "page": 17, "level": 3}}, {"headings_1": {"content": "Key Audit Matter", "page": 17, "level": 3}}], [{"headings_0": {"content": "2.1.3 Implementation of the approved budget", "page": 17, "level": 3}}, {"headings_1": {"content": "Key Audit Matter", "page": 17, "level": 3}}]], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 17, "level": 2}}, {"headings_1": {"content": "2.1.3 Implementation of the approved budget", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Ascertaining the amount received by the entities and the source of the funding", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 17, "level": 2}}, {"headings_1": {"content": "2.1.3 Implementation of the approved budget", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 17, "level": 2}}, {"headings_1": {"content": "i.", "page": 17, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Inquiring from management of off-budget financing received and ascertaining the basis for the off-budget financing, if any.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 17, "level": 2}}, {"headings_1": {"content": "i.", "page": 17, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "iii. Comparing the approved budget against the actual releases", "metadata": {"headings": [{"headings_0": {"content": "iii. Comparing the approved budget against the actual releases", "page": 17, "level": 2}}, {"headings_1": {"content": "ii.", "page": 17, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "iv. Comparing the planned vote function outputs against the actuals and determining the variances \nv. Reviewing utilisation of the funds. \nIn order to achieve its objectives, the Government of Uganda planned to implement and achieve a number of both recurrent and development deliverables under various programmes in the various sectors. In addition to the findings detailed in the individual entity reports, the following overall findings were identified: \n5", "metadata": {"headings": [{"headings_0": {"content": "iii. Comparing the approved budget against the actual releases", "page": 17, "level": 2}}, {"headings_1": {"content": "ii.", "page": 17, "level": 2}}, [{"headings_0": {"content": "iii. Comparing the approved budget against the actual releases", "page": 17, "level": 2}}, {"headings_1": {"content": "ii.", "page": 17, "level": 2}}], [{"headings_0": {"content": "iii. Comparing the approved budget against the actual releases", "page": 17, "level": 2}}, {"headings_1": {"content": "ii.", "page": 17, "level": 2}}]], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 4: Showing budget performance findings", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing budget performance findings", "page": 18, "level": 1}}, {"headings_1": {"content": "iii. Comparing the approved budget against the actual releases", "page": 17, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**SN**", "**Finding**", "**Recommendation**"], ["**3.1**", "**Overall Revenue performance** In the financial year ended 30th June 2019, Government set to collect a total of UGX.16,358 billion from tax and Non-tax revenue and also receive external grants to support the budget amounting to UGX.1.262 billion. Analysis of the revenue performance revealed that a total of UGX.17,856 billion was realised as detailed below; **Table Showing revenue performance for the financial year** **2018/19** **Item** **Budget** (UGX\u2019 billion)** **Actual (UGX\u2019 billion)** **Shortfall (UGX\u2019 billion) Taxes 15,938 16,146 Nil NTR 420 983 Nil Grants 1,261 720 792** **HPIC** relief** **7** NIL** **Total 17,619 17,856** I noted that the performance for Tax and Non-tax revenue collections was satisfactory, given that for both sources, the actual collections exceeded the budgeted/planned collections. It was however noted, that a number of entities did not budget for Non-tax Revenue hence the 168% performance. Failure to have budgets implies that the performance by the concerned entities could not be assessed, since there were no targets on which to base. I further noted that Receipts from grants posted a deficit of UGX.792 billion (62%), which was attributed to failure to secure all the grants from which the revenue was anticipated. Management explained that grants are unpredictable. Often what is projected differs from what is realised. However, Government always takes corrective measures to ensure that the affected items of the budget are either funded through other means or suppressed.", "The Secretary to the Treasury should ensure that NTR budgets are incorporated in all entities that do collect such revenue to enable assessment of their performance at year end. Besides, there is need to establish the causes of shortfalls in grants to enable meaningful solutions to be implemented going forward"], ["**3.2**", "**Unspent warrants/under absorption of funds - UGX.548 billion** It was observed that warrants worth **UGX.31,194 billion** were approved in respect of various entities for which only **UGX.30,646 billion** was paid out leaving **UGX.548 billion** unspent. The details are indicated in the table below; It was noted that 56% of the unspent funds related to non-wage expenditure while wage and development expenditure accounted for 24% and 20% respectively. Most of the unspent funds under wage related to pension payments implying that several planned pension payments were not made. The under absorption on development expenditure could also be as a result of weaknesses in the procurement planning in which the procurement processes are started late. A number of Accounting Officers stated that the current procurement law does not allow them to initiate a procurement before receiving funds", "I advised the PS/ST to only release Pension funds for verified pensioners. In addition, the procurement law can be revisited to move the requirement to confirm funds availability just before committing Government."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing budget performance findings", "page": 18, "level": 1}}, {"headings_1": {"content": "iii. Comparing the approved budget against the actual releases", "page": 17, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["**SN**", "**Finding**", "**Recommendation**"], ["**3.1**", "**Overall Revenue performance** In the financial year ended 30th June 2019, Government set to collect a total of UGX.16,358 billion from tax and Non-tax revenue and also receive external grants to support the budget amounting to UGX.1.262 billion. Analysis of the revenue performance revealed that a total of UGX.17,856 billion was realised as detailed below; **Table Showing revenue performance for the financial year** **2018/19** **Item** **Budget** (UGX\u2019 billion)** **Actual (UGX\u2019 billion)** **Shortfall (UGX\u2019 billion) Taxes 15,938 16,146 Nil NTR 420 983 Nil Grants 1,261 720 792** **HPIC** relief** **7** NIL** **Total 17,619 17,856** I noted that the performance for Tax and Non-tax revenue collections was satisfactory, given that for both sources, the actual collections exceeded the budgeted/planned collections. It was however noted, that a number of entities did not budget for Non-tax Revenue hence the 168% performance. Failure to have budgets implies that the performance by the concerned entities could not be assessed, since there were no targets on which to base. I further noted that Receipts from grants posted a deficit of UGX.792 billion (62%), which was attributed to failure to secure all the grants from which the revenue was anticipated. Management explained that grants are unpredictable. Often what is projected differs from what is realised. However, Government always takes corrective measures to ensure that the affected items of the budget are either funded through other means or suppressed.", "The Secretary to the Treasury should ensure that NTR budgets are incorporated in all entities that do collect such revenue to enable assessment of their performance at year end. Besides, there is need to establish the causes of shortfalls in grants to enable meaningful solutions to be implemented going forward"], ["**3.2**", "**Unspent warrants/under absorption of funds - UGX.548 billion** It was observed that warrants worth **UGX.31,194 billion** were approved in respect of various entities for which only **UGX.30,646 billion** was paid out leaving **UGX.548 billion** unspent. The details are indicated in the table below; It was noted that 56% of the unspent funds related to non-wage expenditure while wage and development expenditure accounted for 24% and 20% respectively. Most of the unspent funds under wage related to pension payments implying that several planned pension payments were not made. The under absorption on development expenditure could also be as a result of weaknesses in the procurement planning in which the procurement processes are started late. A number of Accounting Officers stated that the current procurement law does not allow them to initiate a procurement before receiving funds", "I advised the PS/ST to only release Pension funds for verified pensioners. In addition, the procurement law can be revisited to move the requirement to confirm funds availability just before committing Government."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing budget performance findings", "page": 18, "level": 1}}, {"headings_1": {"content": "iii. Comparing the approved budget against the actual releases", "page": 17, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "6", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing budget performance findings", "page": 18, "level": 1}}, {"headings_1": {"content": "iii. Comparing the approved budget against the actual releases", "page": 17, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "SN Finding Recommendation", "metadata": {"headings": [{"headings_0": {"content": "SN Finding Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Table 4: Showing budget performance findings", "page": 18, "level": 1}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "because there is a need to confirm funds availability at the very start of", "metadata": {"headings": [{"headings_0": {"content": "SN Finding Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Table 4: Showing budget performance findings", "page": 18, "level": 1}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "the process.", "metadata": {"headings": [{"headings_0": {"content": "the process.", "page": 19, "level": 6}}, {"headings_1": {"content": "SN Finding Recommendation", "page": 19, "level": 1}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Under absorption negatively affects service delivery since some of the planned projects and activities are not undertaken. \nManagement explained that there is still a stock of unverified pensioners whose funds are released but are not paid until the verification process confirms their existence.", "metadata": {"headings": [{"headings_0": {"content": "the process.", "page": 19, "level": 6}}, {"headings_1": {"content": "SN Finding Recommendation", "page": 19, "level": 1}}, [{"headings_0": {"content": "the process.", "page": 19, "level": 6}}, {"headings_1": {"content": "SN Finding Recommendation", "page": 19, "level": 1}}]], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "3.3 Transfers from Treasury", "metadata": {"headings": [{"headings_0": {"content": "3.3 Transfers from Treasury", "page": 19, "level": 1}}, {"headings_1": {"content": "the process.", "page": 19, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Although releases During the year under review, Government budgeted to spend a total of \nare in response to UGX.32.7 trillion which was later revised to UGX.35.04 trillion. An available", "metadata": {"headings": [{"headings_0": {"content": "3.3 Transfers from Treasury", "page": 19, "level": 1}}, {"headings_1": {"content": "the process.", "page": 19, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "cash analysis of releases revealed that a total of UGX.31.6 trillion was resources, there is", "metadata": {"headings": [{"headings_0": {"content": "cash analysis of releases revealed that a total of UGX.31.6 trillion was resources, there is", "page": 19, "level": 6}}, {"headings_1": {"content": "3.3 Transfers from Treasury", "page": 19, "level": 1}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "released against the budgeted amounts, thus representing 96% a need to provide", "metadata": {"headings": [{"headings_0": {"content": "cash analysis of releases revealed that a total of UGX.31.6 trillion was resources, there is", "page": 19, "level": 6}}, {"headings_1": {"content": "3.3 Transfers from Treasury", "page": 19, "level": 1}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "performance. A sum of UGX.3.8 trillion was not released. See table guidance to MDAs", "metadata": {"headings": [{"headings_0": {"content": "performance. A sum of UGX.3.8 trillion was not released. See table guidance to MDAs", "page": 19, "level": 6}}, {"headings_1": {"content": "cash analysis of releases revealed that a total of UGX.31.6 trillion was resources, there is", "page": 19, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 19, "level": 6}}, {"headings_1": {"content": "performance. A sum of UGX.3.8 trillion was not released. See table guidance to MDAs", "page": 19, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "in regard to", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 19, "level": 6}}, {"headings_1": {"content": "performance. A sum of UGX.3.8 trillion was not released. See table guidance to MDAs", "page": 19, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Entity Total Revised Total", "metadata": {"headings": [{"headings_0": {"content": "Entity Total Revised Total", "page": 19, "level": 1}}, {"headings_1": {"content": "below;", "page": 19, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "prioritization of", "metadata": {"headings": [{"headings_0": {"content": "prioritization of", "page": 19, "level": 6}}, {"headings_1": {"content": "Entity Total Revised Total", "page": 19, "level": 1}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Under release activities to the Budget (UGX) Warrants (UGX) levels of availed", "metadata": {"headings": [{"headings_0": {"content": "prioritization of", "page": 19, "level": 6}}, {"headings_1": {"content": "Entity Total Revised Total", "page": 19, "level": 1}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 19, "level": 6}}, {"headings_1": {"content": "prioritization of", "page": 19, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "resources in cases Central Govt 31,669bn 27,959bn 3,709bn of shortfalls. Local Govt 3,377bn 3,236bn 141bn", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 19, "level": 6}}, {"headings_1": {"content": "prioritization of", "page": 19, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Total 35,046bn 31,195bn 3,850bn", "metadata": {"headings": [{"headings_0": {"content": "Total 35,046bn 31,195bn 3,850bn", "page": 19, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 19, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Failure to fully release the budgeted funds to the entities affected the implementation of the planned activities which were intended to contribute to the achievement of the NDPII and Vision 2040. The detailed impact of this shortfall on the entity activities has been reported in the individual entity reports. It was observed that whereas the", "metadata": {"headings": [{"headings_0": {"content": "Total 35,046bn 31,195bn 3,850bn", "page": 19, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 19, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "performance contracts with Accounting Officers are premised on availing", "metadata": {"headings": [{"headings_0": {"content": "performance contracts with Accounting Officers are premised on availing", "page": 19, "level": 6}}, {"headings_1": {"content": "Total 35,046bn 31,195bn 3,850bn", "page": 19, "level": 1}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "the appropriated budgets during the year, such contracts are not revised in situations of shortfalls in budgets. \n3.4", "metadata": {"headings": [{"headings_0": {"content": "performance contracts with Accounting Officers are premised on availing", "page": 19, "level": 6}}, {"headings_1": {"content": "Total 35,046bn 31,195bn 3,850bn", "page": 19, "level": 1}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Advance of funds to entities with Appropriation in Aid The Permanent", "metadata": {"headings": [{"headings_0": {"content": "Advance of funds to entities with Appropriation in Aid The Permanent", "page": 19, "level": 1}}, {"headings_1": {"content": "performance contracts with Accounting Officers are premised on availing", "page": 19, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It was established that Government entities were advanced funds for Secretary/Secretary", "metadata": {"headings": [{"headings_0": {"content": "Advance of funds to entities with Appropriation in Aid The Permanent", "page": 19, "level": 1}}, {"headings_1": {"content": "performance contracts with Accounting Officers are premised on availing", "page": 19, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "the first quarter based on estimates they had projected to collect as AIA. is advised to Analysis of the performance of AIA revealed that 27 entities were address the risks", "metadata": {"headings": [{"headings_0": {"content": "the first quarter based on estimates they had projected to collect as AIA. is advised to Analysis of the performance of AIA revealed that 27 entities were address the risks", "page": 19, "level": 6}}, {"headings_1": {"content": "Advance of funds to entities with Appropriation in Aid The Permanent", "page": 19, "level": 1}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "advanced UGX.287,018,895,231 as AIA but only managed to collect emerging from this UGX.247,515,584,719 resulting in a shortfall of reform.", "metadata": {"headings": [{"headings_0": {"content": "the first quarter based on estimates they had projected to collect as AIA. is advised to Analysis of the performance of AIA revealed that 27 entities were address the risks", "page": 19, "level": 6}}, {"headings_1": {"content": "Advance of funds to entities with Appropriation in Aid The Permanent", "page": 19, "level": 1}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "UGX.39,503,310,512.", "metadata": {"headings": [{"headings_0": {"content": "UGX.39,503,310,512.", "page": 19, "level": 1}}, {"headings_1": {"content": "the first quarter based on estimates they had projected to collect as AIA. is advised to Analysis of the performance of AIA revealed that 27 entities were address the risks", "page": 19, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It should be noted that the advance was based on 1st quarter collections", "metadata": {"headings": [{"headings_0": {"content": "It should be noted that the advance was based on 1st quarter collections", "page": 19, "level": 6}}, {"headings_1": {"content": "UGX.39,503,310,512.", "page": 19, "level": 1}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "only, but the entities failed to collect the same over the entire year. \nThe unrecovered amount remains a receivable to Government from the", "metadata": {"headings": [{"headings_0": {"content": "It should be noted that the advance was based on 1st quarter collections", "page": 19, "level": 6}}, {"headings_1": {"content": "UGX.39,503,310,512.", "page": 19, "level": 1}}, [{"headings_0": {"content": "It should be noted that the advance was based on 1st quarter collections", "page": 19, "level": 6}}, {"headings_1": {"content": "UGX.39,503,310,512.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "affected entities.", "metadata": {"headings": [{"headings_0": {"content": "affected entities.", "page": 19, "level": 6}}, {"headings_1": {"content": "It should be noted that the advance was based on 1st quarter collections", "page": 19, "level": 6}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The occurrence poses a risk of the entities taking advantage of this window to overstate their expected NTR collections to justify the advances being requested. \n7", "metadata": {"headings": [{"headings_0": {"content": "affected entities.", "page": 19, "level": 6}}, {"headings_1": {"content": "It should be noted that the advance was based on 1st quarter collections", "page": 19, "level": 6}}, [{"headings_0": {"content": "affected entities.", "page": 19, "level": 6}}, {"headings_1": {"content": "It should be noted that the advance was based on 1st quarter collections", "page": 19, "level": 6}}]], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["Management explained that the receivable for 2018/19 is being recovered from the collections of entities in the current FY 2019/20. This reform is being evaluated for the 2020/2021 budget to address the revenue leakages and budgeting will be based on average actual AIA collections of the Votes from previous financial years.", "", null], ["**3.5**", "**Un approved supplementary expenditure -** **UGX.1,156,476,963,925** The public Finance management Regulations 2016 provide in Regulation 18(7) that any expenditure which is in excess of the appropriated budget of a vote and which is not in accordance with this section shall be treated as loss of public funds as provided for under section 79 (1) of the Act. I noted that in the FY 2018/19 the Minister approved a supplementary budget of **UGX.1,772,222,007,231** in accordance with Regulation 18(3) of the PFMR 2016. In compliance with Section 25(1), the Minister sought approval of the said supplementary expenditure from Parliament. Parliament however approved and appropriated a total of **UGX.615,745,043,306** leaving a variance of **UGX.1,156,476,963,925** unapproved. In light of Regulation 18 (7), a loss of **UGX.1,156,476,963,925** was occasioned owing to expenditures without an appropriation of Parliament. Management explained that the Ministry has since sought advice from the Attorney General who has advised that since the Minister\u2019s approval was in line with the law, the supplementary should be submitted as part of the Supplementary Appropriation Bill.", "Government is advised to streamline the process for approval of supplementary funding to avoid a reoccurrence of such instances"]], "metadata": {"headings": [{"headings_0": {"content": "affected entities.", "page": 19, "level": 6}}, {"headings_1": {"content": "It should be noted that the advance was based on 1st quarter collections", "page": 19, "level": 6}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "Finding", "Recommendation"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 20, "level": 3}}, {"headings_1": {"content": "affected entities.", "page": 19, "level": 6}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Without qualifying my opinion further, attention is drawn to the following additional matters which have also been disclosed in the financial statements; \n2.1.4 Expenditure on unbudgeted Domestic Arrears \u2013 UGX.266,993,803,318 \nIncluded in the expenditure for the year is UGX.266.994bn that relates to domestic arrears payments which were not provided for in the budget by several votes. The expenditure was irregularly reported as current year\u2019s expenditure, whereas it relates to previous financial years. This overstated the current year\u2019s expenditure. \n2.1.5 Payables \u2013 UGX.3,334,699,967,995 \nAs disclosed in the statement of financial performance, the payables have increased from UGX.2,567,489,551,939 in 2017/2018 Financial Year (FY) to UGX.3,334,699,967,995 in 2018/2019 FY, constituting a 29% increase. The amount represents 9% of the revised budget of Government of Uganda for the financial year 2018/19. This is an indication of an ineffective commitment control system. The growth trend appears unsustainable and on the rise. \n8 \n2.1.6 Contingent Liabilities \u2013 UGX.10,782,352,998,158 \nAs disclosed in the statement of contingent liabilities, Government contingent liabilities have increased to UGX.10,782,352,998,158 in 2018/2019 FY up from UGX.8,768,232,753,097 reported in the previous year 2017/2018. The trend appears unsustainable in the event that a significant percentage crystallizes into liabilities.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 20, "level": 3}}, {"headings_1": {"content": "affected entities.", "page": 19, "level": 6}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 20, "level": 3}}, {"headings_1": {"content": "affected entities.", "page": 19, "level": 6}}], [{"headings_0": {"content": "Emphasis of Matter", "page": 20, "level": 3}}, {"headings_1": {"content": "affected entities.", "page": 19, "level": 6}}], [{"headings_0": {"content": "Emphasis of Matter", "page": 20, "level": 3}}, {"headings_1": {"content": "affected entities.", "page": 19, "level": 6}}], [{"headings_0": {"content": "Emphasis of Matter", "page": 20, "level": 3}}, {"headings_1": {"content": "affected entities.", "page": 19, "level": 6}}], [{"headings_0": {"content": "Emphasis of Matter", "page": 20, "level": 3}}, {"headings_1": {"content": "affected entities.", "page": 19, "level": 6}}], [{"headings_0": {"content": "Emphasis of Matter", "page": 20, "level": 3}}, {"headings_1": {"content": "affected entities.", "page": 19, "level": 6}}], [{"headings_0": {"content": "Emphasis of Matter", "page": 20, "level": 3}}, {"headings_1": {"content": "affected entities.", "page": 19, "level": 6}}]], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.1.7 Classified Expenditure", "metadata": {"headings": [{"headings_0": {"content": "2.1.7 Classified Expenditure", "page": 21, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 20, "level": 3}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "As disclosed under note 8, a total of UGX.1,303,000,000,000 relates to classified expenditure. In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), this expenditure is to be audited separately and a separate audit report issued.", "metadata": {"headings": [{"headings_0": {"content": "2.1.7 Classified Expenditure", "page": 21, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 20, "level": 3}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Other Matters", "metadata": {"headings": [{"headings_0": {"content": "Other Matters", "page": 21, "level": 3}}, {"headings_1": {"content": "2.1.7 Classified Expenditure", "page": 21, "level": 3}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "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 Matters", "page": 21, "level": 3}}, {"headings_1": {"content": "2.1.7 Classified Expenditure", "page": 21, "level": 3}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.1.8 Failure to Budget for Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "2.1.8 Failure to Budget for Domestic Arrears", "page": 21, "level": 3}}, {"headings_1": {"content": "Other Matters", "page": 21, "level": 3}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 (as amended) defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for Government debt and any other financial liabilities for the financial year to which the annual budget relates. \nReview of the approved budget estimates for the Government for the past two financial years indicated that the Accounting Officers did not make sufficient budget provisions towards the settlement of domestic arrears despite the accumulation of a total of UGX.2,567,489,551,939 in un-paid obligations. The amount provided in the budget for 2018/19 was only UGX.380,502,000,000 which is 15% of the reported arrears for the previous financial year. \nI advised the Permanent Secretary/secretary to Treasury to devise means of obtaining funding to settle all the arrears and also instill measures to stop the accumulation of arrears by the respective MDALGs.", "metadata": {"headings": [{"headings_0": {"content": "2.1.8 Failure to Budget for Domestic Arrears", "page": 21, "level": 3}}, {"headings_1": {"content": "Other Matters", "page": 21, "level": 3}}, [{"headings_0": {"content": "2.1.8 Failure to Budget for Domestic Arrears", "page": 21, "level": 3}}, {"headings_1": {"content": "Other Matters", "page": 21, "level": 3}}], [{"headings_0": {"content": "2.1.8 Failure to Budget for Domestic Arrears", "page": 21, "level": 3}}, {"headings_1": {"content": "Other Matters", "page": 21, "level": 3}}]], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.1.9 Garnishee of Government funds", "metadata": {"headings": [{"headings_0": {"content": "2.1.9 Garnishee of Government funds", "page": 21, "level": 3}}, {"headings_1": {"content": "2.1.8 Failure to Budget for Domestic Arrears", "page": 21, "level": 3}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Civil Procedure Rules SI 71-1 provides for the attachment of debts under Order 23. It provides the procedure to be followed by a decree-holder to attach funds held by a third party on behalf of a judgment debtor. Garnishee proceedings are conducted through two stages;", "metadata": {"headings": [{"headings_0": {"content": "2.1.9 Garnishee of Government funds", "page": 21, "level": 3}}, {"headings_1": {"content": "2.1.8 Failure to Budget for Domestic Arrears", "page": 21, "level": 3}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "2.1.9 Garnishee of Government funds", "page": 21, "level": 3}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The first garnishee order nisi which is an order of attachment of the debts of the judgment debtor in the hands of the garnishee operates as an injunction to restrain the \n9 \ngarnishee from paying money out of the attached funds until the judgment debtor is discharged or the garnishee order nisi is set aside. At this point, if the court is satisfied that there is a legitimate reason for not paying the judgment debt out of the attached debt, the court would halt the execution process by not issuing the garnishee order absolute.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "2.1.9 Garnishee of Government funds", "page": 21, "level": 3}}, [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "2.1.9 Garnishee of Government funds", "page": 21, "level": 3}}], [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "2.1.9 Garnishee of Government funds", "page": 21, "level": 3}}]], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 22, "level": 2}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The second stage is the \u2018garnishee order absolute\u2019, which is an order to pay the judgment debt from the judgment debtor\u2019s debt under the garnishee. This ends the execution. \nIt was observed that in the FY 2018/19, a total of UGX.66,550,119,068 and USD.528,000 was attached by way of Garnishee orders against Government.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 22, "level": 2}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}, [{"headings_0": {"content": "b)", "page": 22, "level": 2}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}]], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Audit observed that judgment debtors are increasingly resorting to the use of Garnishee orders against Government accounts as a means of enforcing because of the absence of a clear and proper procedure and policy for the effective settlement of decisions and orders entered against the GOU. It was also noted that Government officials neglect the 1st stage of the Garnishees by not applying to court for an explanation as to why they are unable to pay; subsequently, this results into a garnishee order absolute where funds are recovered automatically. The effect is that Government activities are impaired by the injunction of spending on said accounts by the judgment creditors. \nIn response, management explained that the Permanent Secretary/Secretary to the Treasury commenced negotiations with judgement creditors. The negotiations among others will involve agreement on the payment plan of the creditors. This is expected to minimize the garnishee of Government accounts. I advised the PS/ST should devise a strategy of managing the payment of debts arising out of court awards as a means of limiting recourse to garnishee of Government accounts. \n2.1.10Non-recapitalization of the Uganda Communications Employees\u2019 Pension Scheme \nUCEPS was founded by Government of Uganda (Founder) on 15th March 1998, and established under an irrevocable trust in accordance with section 90 of the Uganda Communications Act, 1997. \nA review of Scheme records revealed that an Actuarial valuation of the Scheme was commissioned in 2016 and an Actuarial Report was issued by the Consultant dated February", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 22, "level": 2}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}, [{"headings_0": {"content": "b)", "page": 22, "level": 2}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}], [{"headings_0": {"content": "b)", "page": 22, "level": 2}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}], [{"headings_0": {"content": "b)", "page": 22, "level": 2}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}], [{"headings_0": {"content": "b)", "page": 22, "level": 2}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}]], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2019. The Actuarial Report revealed that total funding by the Founder (Government) to the tune of UGX.102.7 Billion is needed to clear the schemes arrears.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 22, "level": 2}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "A detailed review of the Scheme\u2019s financial records revealed that GOU has over the years been", "metadata": {"headings": [{"headings_0": {"content": "A detailed review of the Scheme\u2019s financial records revealed that GOU has over the years been", "page": 22, "level": 2}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "contributing an average of UGX.2bn to meet the monthly pension requirements; however, huge arrears due to retired employees exist. Given the fact that the beneficiaries are of advanced age, there is a risk that they may not access funds due to them in their lifetime. \nIn response, I was informed by Management that the scheme had been transferred to the Ministry of ICT for proper budgeting and management. I await the outcome of this initiative. \n10", "metadata": {"headings": [{"headings_0": {"content": "A detailed review of the Scheme\u2019s financial records revealed that GOU has over the years been", "page": 22, "level": 2}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}, [{"headings_0": {"content": "A detailed review of the Scheme\u2019s financial records revealed that GOU has over the years been", "page": 22, "level": 2}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "A detailed review of the Scheme\u2019s financial records revealed that GOU has over the years been", "page": 22, "level": 2}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}]], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.1.11Duplication of investments in ICT infrastructure", "metadata": {"headings": [{"headings_0": {"content": "2.1.11Duplication of investments in ICT infrastructure", "page": 23, "level": 3}}, {"headings_1": {"content": "A detailed review of the Scheme\u2019s financial records revealed that GOU has over the years been", "page": 22, "level": 2}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Section 4(b) of the NITAU Act 2009 stipulates that the authority should promote standardization in the planning, acquisition, implementation, delivery, support and maintenance of information technology equipment and services, to ensure uniformity in quality, adequacy and reliability of information technology usage throughout Uganda. \nThe following observations were noted during the year under review;", "metadata": {"headings": [{"headings_0": {"content": "2.1.11Duplication of investments in ICT infrastructure", "page": 23, "level": 3}}, {"headings_1": {"content": "A detailed review of the Scheme\u2019s financial records revealed that GOU has over the years been", "page": 22, "level": 2}}, [{"headings_0": {"content": "2.1.11Duplication of investments in ICT infrastructure", "page": 23, "level": 3}}, {"headings_1": {"content": "A detailed review of the Scheme\u2019s financial records revealed that GOU has over the years been", "page": 22, "level": 2}}]], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Optical Fibre Investment by UETCL", "metadata": {"headings": [{"headings_0": {"content": "a) Optical Fibre Investment by UETCL", "page": 23, "level": 3}}, {"headings_1": {"content": "2.1.11Duplication of investments in ICT infrastructure", "page": 23, "level": 3}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted that Government of Uganda has invested heavily in the extension of optical fibre network across different parts of the country under the NBI/EGI project using funds from external borrowing (Approximately USD.106M) for Phases I, II and III and (USD.85M) on phase IV. I further noted that UETCL (another Government agency) had also invested heavily in the ICT infrastructure.", "metadata": {"headings": [{"headings_0": {"content": "a) Optical Fibre Investment by UETCL", "page": 23, "level": 3}}, {"headings_1": {"content": "2.1.11Duplication of investments in ICT infrastructure", "page": 23, "level": 3}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "A review of the harmonization map of the optical fibre network in the country revealed that NITA and UETCL were building identical infrastructure on the same routes, such as in Kampala, Malaba, Mbarara, Kasese, Tororo and Karuma. Whereas the two companies are serving different mandates for the use of the infrastructure, there was a need for the two Government agencies to cooperate to avoid duplication of the infrastructure, double funding for the same actives and further increasing the debt burden of the Country. I noted that UETCL has since secured a license from UCC to allow them to sell data services. \nMultiple Government agencies investing in the OFC network will lead to underutilization, increased borrowing by the agencies to fund the infrastructure, increase in maintenance costs borne by the Government of the network. \nThe above duplications within the ICT sector, especially amongst MDAs, would have been avoided if a deliberate policy to have telecommunication players share infrastructure or sub- let from the existing NBI/EGI network was implemented. This would not only raise additional revenue but also lower costs to users.", "metadata": {"headings": [{"headings_0": {"content": "a) Optical Fibre Investment by UETCL", "page": 23, "level": 3}}, {"headings_1": {"content": "2.1.11Duplication of investments in ICT infrastructure", "page": 23, "level": 3}}, [{"headings_0": {"content": "a) Optical Fibre Investment by UETCL", "page": 23, "level": 3}}, {"headings_1": {"content": "2.1.11Duplication of investments in ICT infrastructure", "page": 23, "level": 3}}], [{"headings_0": {"content": "a) Optical Fibre Investment by UETCL", "page": 23, "level": 3}}, {"headings_1": {"content": "2.1.11Duplication of investments in ICT infrastructure", "page": 23, "level": 3}}]], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Procurement of an Enterprise Resource Planning (ERP) system by Uganda", "metadata": {"headings": [{"headings_0": {"content": "b) Procurement of an Enterprise Resource Planning (ERP) system by Uganda", "page": 23, "level": 8}}, {"headings_1": {"content": "a) Optical Fibre Investment by UETCL", "page": 23, "level": 3}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Revenue Authority \u2013 UGX.32,079,727,632 \nSection 5 of the National Information Technology Authority NITA (U) Act 2009 mandates NITA(U) to identify and advise Government on all matters of information technology development, utilization, usability, accessibility and deployment including networking, systems development, information technology security, training and support. Section 32(3) of the same act makes it the duty of any organisation implementing Information Technology (IT) solutions to cooperate with NITA (U). \nIn developing the ERP system, management of Uganda Revenue Authority (URA) considered a number of options which included: \n11", "metadata": {"headings": [{"headings_0": {"content": "b) Procurement of an Enterprise Resource Planning (ERP) system by Uganda", "page": 23, "level": 8}}, {"headings_1": {"content": "a) Optical Fibre Investment by UETCL", "page": 23, "level": 3}}, [{"headings_0": {"content": "b) Procurement of an Enterprise Resource Planning (ERP) system by Uganda", "page": 23, "level": 8}}, {"headings_1": {"content": "a) Optical Fibre Investment by UETCL", "page": 23, "level": 3}}], [{"headings_0": {"content": "b) Procurement of an Enterprise Resource Planning (ERP) system by Uganda", "page": 23, "level": 8}}, {"headings_1": {"content": "a) Optical Fibre Investment by UETCL", "page": 23, "level": 3}}], [{"headings_0": {"content": "b) Procurement of an Enterprise Resource Planning (ERP) system by Uganda", "page": 23, "level": 8}}, {"headings_1": {"content": "a) Optical Fibre Investment by UETCL", "page": 23, "level": 3}}]], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 24, "level": 2}}, {"headings_1": {"content": "b) Procurement of an Enterprise Resource Planning (ERP) system by Uganda", "page": 23, "level": 8}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Do nothing \u2013 where URA would maintain the status quo regarding corporate support systems,", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 24, "level": 2}}, {"headings_1": {"content": "b) Procurement of an Enterprise Resource Planning (ERP) system by Uganda", "page": 23, "level": 8}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 24, "level": 2}}, {"headings_1": {"content": "i.", "page": 24, "level": 2}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Develop and integrate a solution in-house,", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 24, "level": 2}}, {"headings_1": {"content": "i.", "page": 24, "level": 2}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "iii.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 24, "level": 2}}, {"headings_1": {"content": "ii.", "page": 24, "level": 2}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Procurement of cocktail of solutions, and iv. Enterprise resource planning system. \nHowever, I did not obtain any evidence that management consulted NITA (U) while developing this system. Inquiry from NITA (U) revealed that the system acquired by URA is already available under the IFMS and IPPS and any missing modules could have been procured at a much cheaper price.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 24, "level": 2}}, {"headings_1": {"content": "ii.", "page": 24, "level": 2}}, [{"headings_0": {"content": "iii.", "page": 24, "level": 2}}, {"headings_1": {"content": "ii.", "page": 24, "level": 2}}]], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "I observed that URA opted to procure the Enterprise Resource Planning System and spent a total of UGX.32.080bn for the supply, implementation, support and maintenance and is likely to incur more costs moving forward. Adoption of the IFMS by URA would have been a matter of customizing the system to the requirements of the business functions of URA or setting a separate set of books on the IFMS. This option would have been cheaper to implement, in terms of personnel and money, as Ministry of Finance, Planning and Economic Development (MoFPED) has now built capacity to extend the system to other Government units on top of supporting them. \nI also noted that in the justification paper, the project estimated benefits realization of UGX.8,981,859,032 by the financial year 2018/19. However, no assessment has been done to confirm the cost-saving. I advised the PS/ST to introduce stricter controls at the budgeting stage to minimize such duplications, especially in the ICT infrastructure.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 24, "level": 2}}, {"headings_1": {"content": "ii.", "page": 24, "level": 2}}, [{"headings_0": {"content": "iii.", "page": 24, "level": 2}}, {"headings_1": {"content": "ii.", "page": 24, "level": 2}}]], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.1.12Entities due for winding up", "metadata": {"headings": [{"headings_0": {"content": "2.1.12Entities due for winding up", "page": 24, "level": 3}}, {"headings_1": {"content": "iii.", "page": 24, "level": 2}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 24, "level": 3}}, {"headings_1": {"content": "2.1.12Entities due for winding up", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Departed Asians\u2019 Property Custodian Board", "metadata": {"headings": [{"headings_0": {"content": "Departed Asians\u2019 Property Custodian Board", "page": 24, "level": 3}}, {"headings_1": {"content": "a)", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "According to minute 34/DAPCB/2018 of the 16th meeting of the Board of Directors of the DAPCB, the Chairman emphasized the issue of winding up Custodian Board activities within a period of one year. As such Management was expected to scale down activities as part of the winding-up process.", "metadata": {"headings": [{"headings_0": {"content": "Departed Asians\u2019 Property Custodian Board", "page": 24, "level": 3}}, {"headings_1": {"content": "a)", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "A review of the Entity\u2019s activities revealed that to the contrary, Management was undertaking", "metadata": {"headings": [{"headings_0": {"content": "A review of the Entity\u2019s activities revealed that to the contrary, Management was undertaking", "page": 24, "level": 2}}, {"headings_1": {"content": "Departed Asians\u2019 Property Custodian Board", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "more long term activities. There appears to be no move towards the winding up of the board as per the Board resolution. It was also noted that the funding for the Custodian Board was from the proceeds of the disposal of the properties whose stock has kept declining.", "metadata": {"headings": [{"headings_0": {"content": "A review of the Entity\u2019s activities revealed that to the contrary, Management was undertaking", "page": 24, "level": 2}}, {"headings_1": {"content": "Departed Asians\u2019 Property Custodian Board", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Privatization Unit", "metadata": {"headings": [{"headings_0": {"content": "b) Privatization Unit", "page": 24, "level": 3}}, {"headings_1": {"content": "A review of the Entity\u2019s activities revealed that to the contrary, Management was undertaking", "page": 24, "level": 2}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It was observed that in the Report of the Public accounts committee - Central Government on the Report of the Auditor General for the FY 2014/15 dated May 2018, the committee resolved that the Privatization Unit should be dissolved within three months from the date of adoption of the PAC report as a means of saving Government from nugatory expenditure. \nAudit was not availed with any evidence of compliance with the said parliamentary decision. It is however important to note, that the dissolution of PU can only be undertaken through an \n12 \namendment of the Act that established it. I have not obtained any evidence of any kind of action in this regard.", "metadata": {"headings": [{"headings_0": {"content": "b) Privatization Unit", "page": 24, "level": 3}}, {"headings_1": {"content": "A review of the Entity\u2019s activities revealed that to the contrary, Management was undertaking", "page": 24, "level": 2}}, [{"headings_0": {"content": "b) Privatization Unit", "page": 24, "level": 3}}, {"headings_1": {"content": "A review of the Entity\u2019s activities revealed that to the contrary, Management was undertaking", "page": 24, "level": 2}}], [{"headings_0": {"content": "b) Privatization Unit", "page": 24, "level": 3}}, {"headings_1": {"content": "A review of the Entity\u2019s activities revealed that to the contrary, Management was undertaking", "page": 24, "level": 2}}], [{"headings_0": {"content": "b) Privatization Unit", "page": 24, "level": 3}}, {"headings_1": {"content": "A review of the Entity\u2019s activities revealed that to the contrary, Management was undertaking", "page": 24, "level": 2}}]], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c) Non-performing Assets Recovery Trust (NPART)", "metadata": {"headings": [{"headings_0": {"content": "c) Non-performing Assets Recovery Trust (NPART)", "page": 25, "level": 8}}, {"headings_1": {"content": "b) Privatization Unit", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "NPART was established in 1994 under the Nonperforming Assets Recovery Trust Act Cap 95 to hold and recover on behalf of the Government non-performing assets, which were transferred to it by UCB and UDB. Section 29 of the Act provides that the Act would continue in force for three years unless, upon the recommendation of the Minister, Parliament by resolution extends its duration for a further period. \nParliament by a resolution passed on the 26th day of October 1999, extended the Act for two years. In another resolution, parliament extended the lifespan of NPART for an additional 2 years with effect from the 9th October 2005 ending the 9th October 2007, as a winding up period. It is observed that no additional extension for the said period has been sanctioned by the parliament to-date. Government continues to spend money on NPART without any legal basis as its mandate has long expired without any further renewals. \nManagement explained that the winding-up bill for NPART had been completed and is awaiting placement of the order paper in Parliament. \nI advised the PS/ST to come up with clear roadmaps for winding up of the entities in issue.", "metadata": {"headings": [{"headings_0": {"content": "c) Non-performing Assets Recovery Trust (NPART)", "page": 25, "level": 8}}, {"headings_1": {"content": "b) Privatization Unit", "page": 24, "level": 3}}, [{"headings_0": {"content": "c) Non-performing Assets Recovery Trust (NPART)", "page": 25, "level": 8}}, {"headings_1": {"content": "b) Privatization Unit", "page": 24, "level": 3}}], [{"headings_0": {"content": "c) Non-performing Assets Recovery Trust (NPART)", "page": 25, "level": 8}}, {"headings_1": {"content": "b) Privatization Unit", "page": 24, "level": 3}}], [{"headings_0": {"content": "c) Non-performing Assets Recovery Trust (NPART)", "page": 25, "level": 8}}, {"headings_1": {"content": "b) Privatization Unit", "page": 24, "level": 3}}]], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.1.13Revenue leakages due to non-collaboration of Government entities", "metadata": {"headings": [{"headings_0": {"content": "2.1.13Revenue leakages due to non-collaboration of Government entities", "page": 25, "level": 3}}, {"headings_1": {"content": "c) Non-performing Assets Recovery Trust (NPART)", "page": 25, "level": 8}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Section 3 of the URA Act provides that the function of URA is to administer and give effect to the laws or the specified provisions of the laws set out in the First Schedule to the Act, and for this purpose to assess, collect and account for all revenue to which those laws apply. \nAudit observed that there were several leakages in revenue collections arising out of failures in coordination between different agencies of Government and Uganda Revenue Authority as indicated below;", "metadata": {"headings": [{"headings_0": {"content": "2.1.13Revenue leakages due to non-collaboration of Government entities", "page": 25, "level": 3}}, {"headings_1": {"content": "c) Non-performing Assets Recovery Trust (NPART)", "page": 25, "level": 8}}, [{"headings_0": {"content": "2.1.13Revenue leakages due to non-collaboration of Government entities", "page": 25, "level": 3}}, {"headings_1": {"content": "c) Non-performing Assets Recovery Trust (NPART)", "page": 25, "level": 8}}]], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 25, "level": 2}}, {"headings_1": {"content": "2.1.13Revenue leakages due to non-collaboration of Government entities", "page": 25, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A total of UGX.54bn was never collected due to non-coordination between URA and the Gaming board", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 25, "level": 2}}, {"headings_1": {"content": "2.1.13Revenue leakages due to non-collaboration of Government entities", "page": 25, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 25, "level": 2}}, {"headings_1": {"content": "a)", "page": 25, "level": 2}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A total of UGX.393,799,543,265 was never collected due to failure by URA to access IFMS data", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 25, "level": 2}}, {"headings_1": {"content": "a)", "page": 25, "level": 2}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 25, "level": 2}}, {"headings_1": {"content": "b)", "page": 25, "level": 2}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A number of expatriates do not pay PAYE due to failure by the Directorate of Immigration to share work permits issued with URA", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 25, "level": 2}}, {"headings_1": {"content": "b)", "page": 25, "level": 2}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 25, "level": 2}}, {"headings_1": {"content": "c)", "page": 25, "level": 2}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A number of driving permits are issued without paying the requisite taxes", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 25, "level": 2}}, {"headings_1": {"content": "c)", "page": 25, "level": 2}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 25, "level": 2}}, {"headings_1": {"content": "d)", "page": 25, "level": 2}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A number of instruments are registered by the Ministry of Lands without paying the requisite stamp duty. \nThe Ministry agreed that sharing of information across Government was critical for improving tax compliance. They further explained that NITA-U had started a process of procuring an integration platform which will further ease access to information. \n13 \nI advised the PS/ST to use his position to craft a strategy that ensures the timely sharing of information by Government agencies for easy collection of the applicable taxes.", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 25, "level": 2}}, {"headings_1": {"content": "d)", "page": 25, "level": 2}}, [{"headings_0": {"content": "e)", "page": 25, "level": 2}}, {"headings_1": {"content": "d)", "page": 25, "level": 2}}], [{"headings_0": {"content": "e)", "page": 25, "level": 2}}, {"headings_1": {"content": "d)", "page": 25, "level": 2}}], [{"headings_0": {"content": "e)", "page": 25, "level": 2}}, {"headings_1": {"content": "d)", "page": 25, "level": 2}}]], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.1.14Licensing of Gaming and Betting houses", "metadata": {"headings": [{"headings_0": {"content": "2.1.14Licensing of Gaming and Betting houses", "page": 26, "level": 3}}, {"headings_1": {"content": "e)", "page": 25, "level": 2}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Lotteries and Gaming Act provides for the establishment of the National Lotteries and Gaming Regulatory Board. It also provides for licensing and regulation of lotteries, gaming and betting; to provide for taxation of casinos, gaming and betting activities. The Act further provides that a person shall not establish or operate a casino or provide a gaming or betting machine without a license issued under this Act. Section 4 of the Act mandates the Board to license and regulate the management and operation of lotteries, gaming, betting and casinos in Uganda. \nAudit noted that the LGRB issues licenses to operators for a period of 12 months. In a letter dated 14th May 2019, the Minister of Finance Planning and economic development directed the board to stop licensing of the gaming until further guidance was given by Cabinet. Audit observed that by the time of the audit, there was no guidance on whether licenses should be given by the board for the year 2020. I noted that a budgetary allocation of UGX.9.570bn was made for the Board in the 2019/2020 budget in spite of uncertainty in their continuation. \nIt is, however, important to note that the decision of Cabinet may restrict the mandate of the board created by a statute of parliament and expose the Government to legal action from different operators who invested in the gaming industry. Management explained that the Hon. Minister of Finance in a letter dated 30th October 2019 authorized the Lotteries and Gaming Regulatory Board to renew licenses for the existing operators who are compliant with the current law, pending further guidance from Cabinet. \nGovernment should expedite providing the further guidance required in this regard, as indicated in the letter from the Minister.", "metadata": {"headings": [{"headings_0": {"content": "2.1.14Licensing of Gaming and Betting houses", "page": 26, "level": 3}}, {"headings_1": {"content": "e)", "page": 25, "level": 2}}, [{"headings_0": {"content": "2.1.14Licensing of Gaming and Betting houses", "page": 26, "level": 3}}, {"headings_1": {"content": "e)", "page": 25, "level": 2}}], [{"headings_0": {"content": "2.1.14Licensing of Gaming and Betting houses", "page": 26, "level": 3}}, {"headings_1": {"content": "e)", "page": 25, "level": 2}}], [{"headings_0": {"content": "2.1.14Licensing of Gaming and Betting houses", "page": 26, "level": 3}}, {"headings_1": {"content": "e)", "page": 25, "level": 2}}]], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.1.15Un approved salary structures and organograms", "metadata": {"headings": [{"headings_0": {"content": "2.1.15Un approved salary structures and organograms", "page": 26, "level": 3}}, {"headings_1": {"content": "2.1.14Licensing of Gaming and Betting houses", "page": 26, "level": 3}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Section (A-a) paragraph 14 of the Public Service Standing Orders 2010, stipulates that the Permanent Secretary of the Ministry of Public Service is responsible for determining the terms and conditions of service and structures of the public service in consultation with the Secretary to Treasury wherever proposals involve an increased expenditure of public funds. \nAudit of the Human resource functions in the various Government Ministries revealed the existence of a number of projects and units operating within the existing setup and whose funding was done from the Uganda Consolidated fund. A number of irregularities were identified as listed below; \na) Contrary to the public service standing orders that stipulate that the Responsible Permanent Secretary of the Ministry of Public Service shall determine the structure, terms and conditions of service, there were no such approvals obtained from the ministry of public service. \n14", "metadata": {"headings": [{"headings_0": {"content": "2.1.15Un approved salary structures and organograms", "page": 26, "level": 3}}, {"headings_1": {"content": "2.1.14Licensing of Gaming and Betting houses", "page": 26, "level": 3}}, [{"headings_0": {"content": "2.1.15Un approved salary structures and organograms", "page": 26, "level": 3}}, {"headings_1": {"content": "2.1.14Licensing of Gaming and Betting houses", "page": 26, "level": 3}}], [{"headings_0": {"content": "2.1.15Un approved salary structures and organograms", "page": 26, "level": 3}}, {"headings_1": {"content": "2.1.14Licensing of Gaming and Betting houses", "page": 26, "level": 3}}], [{"headings_0": {"content": "2.1.15Un approved salary structures and organograms", "page": 26, "level": 3}}, {"headings_1": {"content": "2.1.14Licensing of Gaming and Betting houses", "page": 26, "level": 3}}]], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 27, "level": 2}}, {"headings_1": {"content": "2.1.15Un approved salary structures and organograms", "page": 26, "level": 3}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "There were no approved organograms to support the staffing levels in the units in issue. This is despite the fact that staff numbers in these units have continued to grow but there was no basis for the continued recruitments.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 27, "level": 2}}, {"headings_1": {"content": "2.1.15Un approved salary structures and organograms", "page": 26, "level": 3}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 27, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 2}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Though the funding for the staff of the units is provided by the Government of Uganda, the staff occupying similar positions in the approved Government of Uganda job and person specifications were being paid salaries that are far above those approved in the GOU salary structure without justification. \nThere is no evidence that the PS/ST approved the salary structures as required by the standing orders; despite the absence of such approval the PS/ST has continued to provide contract staff salaries to these staff in the budget. The PS/ST was advised to consider stopping the release of funds for unapproved contract staff salaries.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 27, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 2}}, [{"headings_0": {"content": "c)", "page": 27, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 2}}]], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.1.16Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS", "metadata": {"headings": [{"headings_0": {"content": "2.1.16Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS", "page": 27, "level": 3}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Government of Uganda introduced the IFMS with a core objective of ensuring accurate, reliable and complete financial information for Government Ministries, Departments, Agencies and Local Authorities as well as an increase in the transparency of public spending. \nFrom a sample of Ministries, it was observed that several entities still send huge block figures outside the system after charging expenditure codes on the system; however, the ultimate expenditure cannot be restricted to what was charged. It was also noted that a number of entities post these funds to commercial bank accounts a practice that was stopped many years back. Under the circumstances, it is difficult to ensure that the financial statements give a true picture of what transpired and these funds are also exposed to a risk of misuse. \nManagement attributed the above occurrence to limited resources with priority being accorded to votes (MALGS). However, the big projects (size of the budget and remaining life) have been included in the priority schedule smaller projects and subventions will be considered later. It is projected that by FY 2021/2022 IFMS will be rolled out to all the remaining entities. \nThe Secretary to the Treasury was advised to issue a directive requiring all expenditure to be done through the IFMS for votes which are already on the system.", "metadata": {"headings": [{"headings_0": {"content": "2.1.16Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS", "page": 27, "level": 3}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}, [{"headings_0": {"content": "2.1.16Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS", "page": 27, "level": 3}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}], [{"headings_0": {"content": "2.1.16Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS", "page": 27, "level": 3}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}], [{"headings_0": {"content": "2.1.16Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS", "page": 27, "level": 3}}, {"headings_1": {"content": "c)", "page": 27, "level": 2}}]], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.1.17Failure by the Government to Pay Taxes for Organizations granted tax benefits - UGX.863,238,754,669", "metadata": {"headings": [{"headings_0": {"content": "2.1.17Failure by the Government to Pay Taxes for Organizations granted tax benefits - UGX.863,238,754,669", "page": 27, "level": 8}}, {"headings_1": {"content": "2.1.16Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS", "page": 27, "level": 3}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Government of Uganda through the Ministry of Finance Planning and Economic Development granted Tax holidays to 67 companies for VAT, PAYE, Income Tax and Withholding Tax. The Government committed to settling the taxes with URA for the listed companies. \nVerification of the Government Tax arrears as at 30th June 2019 revealed that Government owes URA UGX.863,238,754,669 in taxes. The arrears were accumulated from as far back as 2005 and whereas the principal tax is UGX.569,437,538,931 this has accrued interest to the tune of UGX.293,801,215,737 which is 51% of the principal amount owed. \nI noted that since committing to settle the taxes, the Government has not paid and every other year the taxes keep accumulating interest. The arrears are reflected in the URA revenue \n15 \nstatements as collectable, yet Government has not shown any commitment to settle the obligations. I further observed that, although a waiver has since been granted to taxes owed by Government, URA considers these to be arrears for private companies. \nManagement informed me that under Section 40A. (2) of the Tax Procedures Code (Amendment) Act, 2019, tax arrears were written off. Failure to budget and account for taxes on donor-funded projects has now been dealt with by exempting donor-funded imports, in accordance with the 5th Schedule to the East African Community (EAC) Customs Management Act, and the deeming provision under the VAT Act. The tax incentives regime was also expanded to cater for facilitation hitherto paid for by the Ministry. \nI await the implementation of the above initiatives.", "metadata": {"headings": [{"headings_0": {"content": "2.1.17Failure by the Government to Pay Taxes for Organizations granted tax benefits - UGX.863,238,754,669", "page": 27, "level": 8}}, {"headings_1": {"content": "2.1.16Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS", "page": 27, "level": 3}}, [{"headings_0": {"content": "2.1.17Failure by the Government to Pay Taxes for Organizations granted tax benefits - UGX.863,238,754,669", "page": 27, "level": 8}}, {"headings_1": {"content": "2.1.16Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS", "page": 27, "level": 3}}], [{"headings_0": {"content": "2.1.17Failure by the Government to Pay Taxes for Organizations granted tax benefits - UGX.863,238,754,669", "page": 27, "level": 8}}, {"headings_1": {"content": "2.1.16Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS", "page": 27, "level": 3}}], [{"headings_0": {"content": "2.1.17Failure by the Government to Pay Taxes for Organizations granted tax benefits - UGX.863,238,754,669", "page": 27, "level": 8}}, {"headings_1": {"content": "2.1.16Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS", "page": 27, "level": 3}}], [{"headings_0": {"content": "2.1.17Failure by the Government to Pay Taxes for Organizations granted tax benefits - UGX.863,238,754,669", "page": 27, "level": 8}}, {"headings_1": {"content": "2.1.16Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS", "page": 27, "level": 3}}], [{"headings_0": {"content": "2.1.17Failure by the Government to Pay Taxes for Organizations granted tax benefits - UGX.863,238,754,669", "page": 27, "level": 8}}, {"headings_1": {"content": "2.1.16Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS", "page": 27, "level": 3}}], [{"headings_0": {"content": "2.1.17Failure by the Government to Pay Taxes for Organizations granted tax benefits - UGX.863,238,754,669", "page": 27, "level": 8}}, {"headings_1": {"content": "2.1.16Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS", "page": 27, "level": 3}}]], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 28, "level": 3}}, {"headings_1": {"content": "2.1.17Failure by the Government to Pay Taxes for Organizations granted tax benefits - UGX.863,238,754,669", "page": 27, "level": 8}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant General, and other supplementary information. The other information does not include the", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 28, "level": 3}}, {"headings_1": {"content": "2.1.17Failure by the Government to Pay Taxes for Organizations granted tax benefits - UGX.863,238,754,669", "page": 27, "level": 8}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "consolidated financial statements and my auditors\u2019 report thereon.", "metadata": {"headings": [{"headings_0": {"content": "consolidated financial statements and my auditors\u2019 report thereon.", "page": 28, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "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 consolidated 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.", "metadata": {"headings": [{"headings_0": {"content": "consolidated financial statements and my auditors\u2019 report thereon.", "page": 28, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}, [{"headings_0": {"content": "consolidated financial statements and my auditors\u2019 report thereon.", "page": 28, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Responsibilities of Management for the Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "consolidated financial statements and my auditors\u2019 report thereon.", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2019", "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 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda. \nThe Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore responsible for the preparation of the consolidated financial statements in accordance with the requirements of the Public Finance Management Act 2015 (as amended), 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 consolidated financial statements, the Accountant General is responsible for", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "consolidated financial statements and my auditors\u2019 report thereon.", "page": 28, "level": 2}}, [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "consolidated financial statements and my auditors\u2019 report thereon.", "page": 28, "level": 2}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "consolidated financial statements and my auditors\u2019 report thereon.", "page": 28, "level": 2}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable,", "metadata": {"headings": [{"headings_0": {"content": "assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable,", "page": 28, "level": 2}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "matters related to affecting the delivery of the mandate of the Government of Uganda, and using the \n16 \nFinancial Reporting Guide 2018 unless the Accountant General has a realistic alternative to the contrary. \nThe Accountant General is responsible for overseeing the Government\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable,", "page": 28, "level": 2}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}, [{"headings_0": {"content": "assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable,", "page": 28, "level": 2}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], [{"headings_0": {"content": "assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable,", "page": 28, "level": 2}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}], [{"headings_0": {"content": "assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable,", "page": 28, "level": 2}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 28, "level": 3}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable,", "page": 28, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the consolidated financial statements of Government as a whole are free from material misstatement, whether due to fraud or error and to", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 29, "level": 3}}, {"headings_1": {"content": "assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable,", "page": 28, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "metadata": {"headings": [{"headings_0": {"content": "issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 29, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional skepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 29, "level": 3}}, [{"headings_0": {"content": "issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 29, "level": 3}}]], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- Identify and assess the risks of material misstatement of the consolidated 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 Government\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.", "metadata": {"headings": [{"headings_0": {"content": "issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 29, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 29, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "\u2022 Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting", "page": 29, "level": 2}}, {"headings_1": {"content": "issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Government\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 Government to fail to deliver its mandate.", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting", "page": 29, "level": 2}}, {"headings_1": {"content": "issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- 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 a fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting", "page": 29, "level": 2}}, {"headings_1": {"content": "issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2019", "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. \n17 \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.", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting", "page": 29, "level": 2}}, {"headings_1": {"content": "issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}, [{"headings_0": {"content": "\u2022 Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting", "page": 29, "level": 2}}, {"headings_1": {"content": "issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}], [{"headings_0": {"content": "\u2022 Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting", "page": 29, "level": 2}}, {"headings_1": {"content": "issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}], [{"headings_0": {"content": "\u2022 Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting", "page": 29, "level": 2}}, {"headings_1": {"content": "issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}]], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}, {"headings_1": {"content": "\u2022 Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting", "page": 29, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "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 the GoU Consolidated Financial Statements that, the activities, financial transactions and information reflected in the consolidated 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": "Other Reporting Responsibilities", "page": 30, "level": 3}}, {"headings_1": {"content": "\u2022 Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting", "page": 29, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2019", "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": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In accordance with Section 13 of the NAA 2008, I have a responsibility to report material findings on the compliance of Government, with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThere was no material finding 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": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 30, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 30, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 30, "level": 3}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "KAMPALA", "metadata": {"headings": [{"headings_0": {"content": "KAMPALA", "page": 30, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 30, "level": 3}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "30th December, 2019 \n18 \n2.2", "metadata": {"headings": [{"headings_0": {"content": "KAMPALA", "page": 30, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 30, "level": 3}}, [{"headings_0": {"content": "KAMPALA", "page": 30, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 30, "level": 3}}], [{"headings_0": {"content": "KAMPALA", "page": 30, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 30, "level": 3}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2019", "page": 31, "level": 3}}, {"headings_1": {"content": "KAMPALA", "page": 30, "level": 3}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2019", "page": 31, "level": 3}}, {"headings_1": {"content": "KAMPALA", "page": 30, "level": 3}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Qualified Opinion", "metadata": {"headings": [{"headings_0": {"content": "Qualified Opinion", "page": 31, "level": 3}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2019", "page": 31, "level": 3}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I have audited the consolidated Financial Statements of District Local Governments which comprise the consolidated Statement of Financial Position as at 30th June 2019, and the consolidated Statement of Financial Performance, consolidated Statement of Changes in Equity and consolidated statement of Cash flows together with other accompanying statements for the year then ended, and notes to the consolidated financial statements, including a summary of significant accounting policies. \nIn my opinion, except for the possible effects of the matters described in the Basis for Qualified Opinion section of my report, the consolidated financial statements of District Local Governments for the year ended 30th June 2019 are prepared in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 (as amended) and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "Qualified Opinion", "page": 31, "level": 3}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2019", "page": 31, "level": 3}}, [{"headings_0": {"content": "Qualified Opinion", "page": 31, "level": 3}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2019", "page": 31, "level": 3}}]], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Basis for Qualified Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion", "page": 31, "level": 3}}, {"headings_1": {"content": "Qualified Opinion", "page": 31, "level": 3}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "2.2.1 Unsupported adjustments to the statement of changes in equity worth UGX.13,882,193,895", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Unsupported adjustments to the statement of changes in equity worth UGX.13,882,193,895", "page": 31, "level": 8}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 31, "level": 3}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I reviewed the consolidated statement of changes in equity on page 12 of the financial statements and noted unsupported adjustments of UGX.21,729,219,382 to the opening balance. \nA review of the supporting schedule attached to the financial statements for the affected", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Unsupported adjustments to the statement of changes in equity worth UGX.13,882,193,895", "page": 31, "level": 8}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 31, "level": 3}}, [{"headings_0": {"content": "2.2.1 Unsupported adjustments to the statement of changes in equity worth UGX.13,882,193,895", "page": 31, "level": 8}}, {"headings_1": {"content": "Basis for Qualified Opinion", "page": 31, "level": 3}}]], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "districts\u2019 financial statements revealed that only UGX.7,847,025,487 is supported leaving the", "metadata": {"headings": [{"headings_0": {"content": "districts\u2019 financial statements revealed that only UGX.7,847,025,487 is supported leaving the", "page": 31, "level": 2}}, {"headings_1": {"content": "2.2.1 Unsupported adjustments to the statement of changes in equity worth UGX.13,882,193,895", "page": 31, "level": 8}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "above balance of UGX.13,882,193,895 unsupported.", "metadata": {"headings": [{"headings_0": {"content": "districts\u2019 financial statements revealed that only UGX.7,847,025,487 is supported leaving the", "page": 31, "level": 2}}, {"headings_1": {"content": "2.2.1 Unsupported adjustments to the statement of changes in equity worth UGX.13,882,193,895", "page": 31, "level": 8}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.2.2 Unsupported adjustment in the Cash-flow statement", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Unsupported adjustment in the Cash-flow statement", "page": 31, "level": 3}}, {"headings_1": {"content": "districts\u2019 financial statements revealed that only UGX.7,847,025,487 is supported leaving the", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I reviewed the consolidated cash flow statement on page 13-14 of the financial statements and noted that adjustments to the opening balance of UGX.7,136,795,502 were not adequately supported. \nIn addition, transfers to treasury worth UGX.29,660,043,671 in the reconciliation of the movement of cash during the year could not be ascertained.", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Unsupported adjustment in the Cash-flow statement", "page": 31, "level": 3}}, {"headings_1": {"content": "districts\u2019 financial statements revealed that only UGX.7,847,025,487 is supported leaving the", "page": 31, "level": 2}}, [{"headings_0": {"content": "2.2.2 Unsupported adjustment in the Cash-flow statement", "page": 31, "level": 3}}, {"headings_1": {"content": "districts\u2019 financial statements revealed that only UGX.7,847,025,487 is supported leaving the", "page": 31, "level": 2}}]], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.2.3 Inconsistencies in the reported figures", "metadata": {"headings": [{"headings_0": {"content": "2.2.3 Inconsistencies in the reported figures", "page": 31, "level": 3}}, {"headings_1": {"content": "2.2.2 Unsupported adjustment in the Cash-flow statement", "page": 31, "level": 3}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I observed that the consolidated statement of financial performance on page 11 reported total revenue amounting to UGX.3,271,716,281,980, while the consolidated statement of revenues and expenditure by vote on pages 15 to 18 reported total revenues of UGX.2,741,786,749,768, leaving an unexplained variance of UGX.529,929,532,212. The same figures are also inconsistent with those in the trial balance presented for audit as shown below; \n19", "metadata": {"headings": [{"headings_0": {"content": "2.2.3 Inconsistencies in the reported figures", "page": 31, "level": 3}}, {"headings_1": {"content": "2.2.2 Unsupported adjustment in the Cash-flow statement", "page": 31, "level": 3}}, [{"headings_0": {"content": "2.2.3 Inconsistencies in the reported figures", "page": 31, "level": 3}}, {"headings_1": {"content": "2.2.2 Unsupported adjustment in the Cash-flow statement", "page": 31, "level": 3}}]], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 5: Showing Inconsistencies in reported figures", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing Inconsistencies in reported figures", "page": 32, "level": 1}}, {"headings_1": {"content": "2.2.3 Inconsistencies in the reported figures", "page": 31, "level": 3}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**Revenue**", "2,756,044,761,260", "3,271,716,281,980", "2,741,786,749,768"], ["**Expenditure**", "3,236,853,082,750", "3,224,076,127,666", "3,151,673,782,346"], ["**Approved estimates**", "3,545,357,933,930", "", "3,425,934,945,393"]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing Inconsistencies in reported figures", "page": 32, "level": 1}}, {"headings_1": {"content": "2.2.3 Inconsistencies in the reported figures", "page": 31, "level": 3}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Component", "Consolidated Trial Balance - UGX", "Consolidated Statement of financial performance - UGX", "Consolidated Statement of Revenues and expenditures - UGX"], "type": "table"}}, {"content": "I re-performed consolidation procedures for a sample of 55 District Local Governments (DLGs) and noted that the figures captured in the consolidated financial statements are different from", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing Inconsistencies in reported figures", "page": 32, "level": 1}}, {"headings_1": {"content": "2.2.3 Inconsistencies in the reported figures", "page": 31, "level": 3}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "those reported in the Districts\u2019 separate financial statements for the same votes. The total", "metadata": {"headings": [{"headings_0": {"content": "those reported in the Districts\u2019 separate financial statements for the same votes. The total", "page": 32, "level": 2}}, {"headings_1": {"content": "Table 5: Showing Inconsistencies in reported figures", "page": 32, "level": 1}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "variances amounted to debit variances and credit variances of UGX.13,685,441,700 and UGX.5,851,129,656 respectively. Furthermore, it was noted that various account items were affected. \nThe budgeted figures reported in the consolidated statement of revenues and expenditures by votes are materially different from the budgeted figures of the same votes in the separate financial statement. The performance analysis presented in the same statement thereof is misrepresented as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "those reported in the Districts\u2019 separate financial statements for the same votes. The total", "page": 32, "level": 2}}, {"headings_1": {"content": "Table 5: Showing Inconsistencies in reported figures", "page": 32, "level": 1}}, [{"headings_0": {"content": "those reported in the Districts\u2019 separate financial statements for the same votes. The total", "page": 32, "level": 2}}, {"headings_1": {"content": "Table 5: Showing Inconsistencies in reported figures", "page": 32, "level": 1}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 6: Showing differences in budget figures reported", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing differences in budget figures reported", "page": 32, "level": 1}}, {"headings_1": {"content": "those reported in the Districts\u2019 separate financial statements for the same votes. The total", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**Yumbe**", "58,606,874,146", "33,900,994,925", "24,705,879,221"], ["**Pallisa**", "32,025,074,730", "31,624,272,347", "400,802,383"], ["**Hoima**", "26,223,578,523", "25,835,055,445", "388,523,078"], ["**Nakapiripirit**", "19,065,094,620", "13,076,041,000", "5,989,053,620"], ["**Total**", "**135,920,622,019**", "**104,436,363,717**", "**31,484,258,302**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing differences in budget figures reported", "page": 32, "level": 1}}, {"headings_1": {"content": "those reported in the Districts\u2019 separate financial statements for the same votes. The total", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["District", "Revised Approved Estimates as per Separate Financial Statements - UGX", "Approved Estimates as per Consolidated Financial Statements - UGX", "Variance - UGX"], "type": "table"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAI), and the National Audit Act, 2008. My responsibilities under those standards are further", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing differences in budget figures reported", "page": 32, "level": 1}}, {"headings_1": {"content": "those reported in the Districts\u2019 separate financial statements for the same votes. The total", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "described in the Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "described in the Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 32, "level": 2}}, {"headings_1": {"content": "Table 6: Showing differences in budget figures reported", "page": 32, "level": 1}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "section of my report. I am independent of the District Local Governments \nin accordance with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the", "metadata": {"headings": [{"headings_0": {"content": "described in the Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 32, "level": 2}}, {"headings_1": {"content": "Table 6: Showing differences in budget figures reported", "page": 32, "level": 1}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants", "metadata": {"headings": [{"headings_0": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants", "page": 32, "level": 2}}, {"headings_1": {"content": "described in the Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "(IESBA Code) together with the ethical requirements that are relevant to my audit of the consolidated 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 qualified opinion.", "metadata": {"headings": [{"headings_0": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants", "page": 32, "level": 2}}, {"headings_1": {"content": "described in the Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 32, "level": 3}}, {"headings_1": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the Consolidated Financial Statements of the current period. These matters were addressed in the context of my audit of the consolidated 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 as key audit matters to be communicated in my report; \n20", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 32, "level": 3}}, {"headings_1": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants", "page": 32, "level": 2}}, [{"headings_0": {"content": "Key Audit Matters", "page": 32, "level": 3}}, {"headings_1": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants", "page": 32, "level": 2}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.2.4 Implementation of Budget approved by Parliament", "metadata": {"headings": [{"headings_0": {"content": "2.2.4 Implementation of Budget approved by Parliament", "page": 33, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 32, "level": 3}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It has been observed over years that activities that are planned and budgeted for by Local Governments are either poorly implemented or not implemented at all, which affects service delivery, the improvement of the people\u2019s wellbeing and the country\u2019s ability to attain the National Development Plan (NDP) II goals. In addition, there have been increased requests from Parliament, Local Leaders and the citizenry in general for special audits, all pointing to ineffective implementation of various programmes. I therefore considered the risk that there may be challenges in budget implementation. \nIt is against this background that budget performance was considered as a key audit matter for the audit year. The focus was on the attainment of planned outputs, which greatly affect the wellbeing of communities and have a bearing on attainment of programme objectives. \nConsequently, I developed specific audit procedures to; \ni. Establish the revenue performance for the year under review (extent of revenue collection, including local revenue). \nii. Ascertain the extent of absorption of released funds, including conditional grants and donor funds. \niii. Assess the extent of attainment of key planned outputs. \nBased on the procedures performed, I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "2.2.4 Implementation of Budget approved by Parliament", "page": 33, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 32, "level": 3}}, [{"headings_0": {"content": "2.2.4 Implementation of Budget approved by Parliament", "page": 33, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 32, "level": 3}}], [{"headings_0": {"content": "2.2.4 Implementation of Budget approved by Parliament", "page": 33, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 32, "level": 3}}], [{"headings_0": {"content": "2.2.4 Implementation of Budget approved by Parliament", "page": 33, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 32, "level": 3}}], [{"headings_0": {"content": "2.2.4 Implementation of Budget approved by Parliament", "page": 33, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 32, "level": 3}}], [{"headings_0": {"content": "2.2.4 Implementation of Budget approved by Parliament", "page": 33, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 32, "level": 3}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 7: Showing Budget performance findings in districts", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing Budget performance findings in districts", "page": 33, "level": 1}}, {"headings_1": {"content": "2.2.4 Implementation of Budget approved by Parliament", "page": 33, "level": 3}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**S/N**", "**Issue/Observation**", "**Recommendation(s)**"], ["**2.2.4.1**", "**Revenue Performance** Section 3.3(1) of the LGFAM, 2007, under budget principles guides that estimates must reflect revenue, which can be realized from anticipated conditions. Section 3.4.1(4) further requires realistic revenue forecasting as a precondition for successful budgeting. I reviewed the consolidated statements of revenues and expenditure by vote on pages 15 to 18 of the financial statements and noted that out of the budgeted total revenue of UGX.3,425,934,945,393 for the year 2018/19, a sum of UGX.2,741,786,749,768 was realized representing a performance level of 80% of the target. **Approved/Revise** **d Estimates** (UGX Billions)** **Releases (UGX Billions)** **Variance (UGX Billions)** **Percentage performance** 3,425 2,741 684 80% The above analysis shows that there was a general shortfall in funding in the consolidated revenue sources for the districts by UGX.684,148,195,625. The shortfall affected implementation of planned activities which in turn negatively impacts on service delivery.", "I advised the Local Governments to engage the relevant authorities to honor their obligations."]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing Budget performance findings in districts", "page": 33, "level": 1}}, {"headings_1": {"content": "2.2.4 Implementation of Budget approved by Parliament", "page": 33, "level": 3}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "21", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing Budget performance findings in districts", "page": 33, "level": 1}}, {"headings_1": {"content": "2.2.4 Implementation of Budget approved by Parliament", "page": 33, "level": 3}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["This was mainly attributed to local revenue shortfall arising from the creation of new administrative units and shortfalls in donor funding due to unrealistic budgeting. However, as noted in the Basis for opinion section above, the inconsistences in the budgeted and revenue figures reported in the various statements could affect the accuracy of the performance reported above. The issue was brought to the attention of the Secretary to Treasury.", ""], ["**2.2.4.2 Absorption of Released Funds** Section 15 (1) of the Public Finance and Management Act, 2007 states that after approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament. Section 15 (2) states that the annual cash flow plan issued under subsection (1) shall be the basis for release of funds by the Accountant General to the Accounting Officers. Further to this, section 15 (3) requires an Accounting Officer to commit the budget of a vote, based on the annual cash flow plan issued under this section. I noted that out of the total releases to the District Local Governments of UGX.3,271,716,281,980, a sum of UGX.3,224,076,127,666 was spent representing an absorption level of 98% as shown in the **Table below;** **Released Funds** [A]** **Expenditure [B]** **Under absorption [A-B]** Trillion(UGX) Trillion(UGX) Trillion(UGX) 3.271 3.224 0.047 The above analysis implies that, generally, the Districts absorbed all the funds warranted to implement the District activities. However, it was further observed that there was excess expenditure over the amounts warranted of UGX.47 billion. I brought the above issue to the attention of the Secretary to Treasury.", "I commend the Accounting Officers for the efforts to fully absorb all released funds and advised them to seek council authority in case of any excess funding."], ["**2.2.4.3 Mischarge of Expenditure** A review of the Payment files revealed that a total of UGX.1,512,771,829 was mischarged to different account codes as per the Table below. **S/N Local Government Amount Mischarged (UGX)** **1** Apac DLG 102,869,260 **2** Kasese DLG 198,979,678 **3** Bundibugyo DLG 228,327,849 **4** Luwero DLG 478,762,310 **5** Kapchorwa DLG 503,832,732 **TOTAL** 1,512,771,829** Mischarge of expenditure impacts on the credibility of the financial statements since the figures reported therein do not reflect the true amounts expended on the respective items. In addition, it negatively", "I advised the Local Governments to engage the Ministry of Finance during the budgeting process and ensure strict adherence to the legal framework regarding reallocation of funds."]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing Budget performance findings in districts", "page": 33, "level": 1}}, {"headings_1": {"content": "2.2.4 Implementation of Budget approved by Parliament", "page": 33, "level": 3}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/N", "Recommendation(s)"], "type": "table"}}, {"content": [["This was mainly attributed to local revenue shortfall arising from the creation of new administrative units and shortfalls in donor funding due to unrealistic budgeting. However, as noted in the Basis for opinion section above, the inconsistences in the budgeted and revenue figures reported in the various statements could affect the accuracy of the performance reported above. The issue was brought to the attention of the Secretary to Treasury.", ""], ["**2.2.4.2 Absorption of Released Funds** Section 15 (1) of the Public Finance and Management Act, 2007 states that after approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament. Section 15 (2) states that the annual cash flow plan issued under subsection (1) shall be the basis for release of funds by the Accountant General to the Accounting Officers. Further to this, section 15 (3) requires an Accounting Officer to commit the budget of a vote, based on the annual cash flow plan issued under this section. I noted that out of the total releases to the District Local Governments of UGX.3,271,716,281,980, a sum of UGX.3,224,076,127,666 was spent representing an absorption level of 98% as shown in the **Table below;** **Released Funds** [A]** **Expenditure [B]** **Under absorption [A-B]** Trillion(UGX) Trillion(UGX) Trillion(UGX) 3.271 3.224 0.047 The above analysis implies that, generally, the Districts absorbed all the funds warranted to implement the District activities. However, it was further observed that there was excess expenditure over the amounts warranted of UGX.47 billion. I brought the above issue to the attention of the Secretary to Treasury.", "I commend the Accounting Officers for the efforts to fully absorb all released funds and advised them to seek council authority in case of any excess funding."], ["**2.2.4.3 Mischarge of Expenditure** A review of the Payment files revealed that a total of UGX.1,512,771,829 was mischarged to different account codes as per the Table below. **S/N Local Government Amount Mischarged (UGX)** **1** Apac DLG 102,869,260 **2** Kasese DLG 198,979,678 **3** Bundibugyo DLG 228,327,849 **4** Luwero DLG 478,762,310 **5** Kapchorwa DLG 503,832,732 **TOTAL** 1,512,771,829** Mischarge of expenditure impacts on the credibility of the financial statements since the figures reported therein do not reflect the true amounts expended on the respective items. In addition, it negatively", "I advised the Local Governments to engage the Ministry of Finance during the budgeting process and ensure strict adherence to the legal framework regarding reallocation of funds."]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing Budget performance findings in districts", "page": 33, "level": 1}}, {"headings_1": {"content": "2.2.4 Implementation of Budget approved by Parliament", "page": 33, "level": 3}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/N", "Recommendation(s)"], "type": "table"}}, {"content": "22 \naffects the implementation of activities from which the funds were", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing Budget performance findings in districts", "page": 33, "level": 1}}, {"headings_1": {"content": "2.2.4 Implementation of Budget approved by Parliament", "page": 33, "level": 3}}, [{"headings_0": {"content": "Table 7: Showing Budget performance findings in districts", "page": 33, "level": 1}}, {"headings_1": {"content": "2.2.4 Implementation of Budget approved by Parliament", "page": 33, "level": 3}}]], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "reallocated.", "metadata": {"headings": [{"headings_0": {"content": "reallocated.", "page": 35, "level": 6}}, {"headings_1": {"content": "Table 7: Showing Budget performance findings in districts", "page": 33, "level": 1}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Accounting Officers mainly attributed this to constraints during budget uploading on the IFMS and inadequacies of the inbuilt Chart of Accounts under the Programme Based Budgeting System (PBS).", "metadata": {"headings": [{"headings_0": {"content": "reallocated.", "page": 35, "level": 6}}, {"headings_1": {"content": "Table 7: Showing Budget performance findings in districts", "page": 33, "level": 1}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 35, "level": 3}}, {"headings_1": {"content": "reallocated.", "page": 35, "level": 6}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Without qualifying my opinion further, I draw attention to the following matters presented in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 35, "level": 3}}, {"headings_1": {"content": "reallocated.", "page": 35, "level": 6}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.2.5 Inadequate controls surrounding management of payables", "metadata": {"headings": [{"headings_0": {"content": "2.2.5 Inadequate controls surrounding management of payables", "page": 35, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 35, "level": 3}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I observed that payables increased from UGX.104,061,463,566 to UGX.148,056,101,815 as disclosed in the consolidated statement of financial position on page 12 for District Local Governments. The accumulation of payables may lead to litigation and payment of fines and penalties. \nI advised the local Governments to observe the commitment control system and to settle the outstanding payables. \n2.2.6 Unpaid Pension and Gratuity Arrears \nDistricts had not paid pension and gratuity arrears totalling to UGX.28,689,443,061 by the end of the financial year as disclosed in note 24 of the consolidated Financial Statements. The unpaid pension and gratuity negatively impact on the well-being of the retired civil servants. \nThis was mainly attributed to delayed access to the pension payroll. \nI advised the Local Governments to follow-up the matter with the MoFPED and Ministry of Public Service to have the pension and gratuity areas payments effected in a timely manner.", "metadata": {"headings": [{"headings_0": {"content": "2.2.5 Inadequate controls surrounding management of payables", "page": 35, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 35, "level": 3}}, [{"headings_0": {"content": "2.2.5 Inadequate controls surrounding management of payables", "page": 35, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 35, "level": 3}}], [{"headings_0": {"content": "2.2.5 Inadequate controls surrounding management of payables", "page": 35, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 35, "level": 3}}], [{"headings_0": {"content": "2.2.5 Inadequate controls surrounding management of payables", "page": 35, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 35, "level": 3}}], [{"headings_0": {"content": "2.2.5 Inadequate controls surrounding management of payables", "page": 35, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 35, "level": 3}}], [{"headings_0": {"content": "2.2.5 Inadequate controls surrounding management of payables", "page": 35, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 35, "level": 3}}]], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Other Matters", "metadata": {"headings": [{"headings_0": {"content": "Other Matters", "page": 35, "level": 3}}, {"headings_1": {"content": "2.2.5 Inadequate controls surrounding management of payables", "page": 35, "level": 3}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In addition to the matters 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 Matters", "page": 35, "level": 3}}, {"headings_1": {"content": "2.2.5 Inadequate controls surrounding management of payables", "page": 35, "level": 3}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.2.7 Funds not accounted for", "metadata": {"headings": [{"headings_0": {"content": "2.2.7 Funds not accounted for", "page": 35, "level": 3}}, {"headings_1": {"content": "Other Matters", "page": 35, "level": 3}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Section 43 (2) of the Local Governments Financial and Accounting Regulations, 2007, requires the administrative advances to be accounted for within one month. Section 2.2.1 (6) of the same regulations requires the Head of Finance to ensure that all payment vouchers are supported by relevant documents. \n23 \nAn amount of UGX.342,077,239 included in the expenditure figures of the consolidated financial statements lacked supporting documents at the time of audit as shown below;", "metadata": {"headings": [{"headings_0": {"content": "2.2.7 Funds not accounted for", "page": 35, "level": 3}}, {"headings_1": {"content": "Other Matters", "page": 35, "level": 3}}, [{"headings_0": {"content": "2.2.7 Funds not accounted for", "page": 35, "level": 3}}, {"headings_1": {"content": "Other Matters", "page": 35, "level": 3}}], [{"headings_0": {"content": "2.2.7 Funds not accounted for", "page": 35, "level": 3}}, {"headings_1": {"content": "Other Matters", "page": 35, "level": 3}}]], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 8: Showing unaccounted for funds in districts", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Showing unaccounted for funds in districts", "page": 36, "level": 1}}, {"headings_1": {"content": "2.2.7 Funds not accounted for", "page": 35, "level": 3}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [[null, null, "**(UGX)**"], ["**1**", "Aleptong DA", "56,514,200"], ["**2**", "Amuru DA", "51,358,200"], ["**3**", "Apac DA", "144,930,601"], ["**4**", "Bugiri DA", "45,595,600"], ["**5**", "Bukedea DA", "9,713,000"], ["**6**", "Katakwi DA", "6,910,638"], ["**7**", "Oyam DA", "27,055,000"], ["", "**Total**", "**342,077,239**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Showing unaccounted for funds in districts", "page": 36, "level": 1}}, {"headings_1": {"content": "2.2.7 Funds not accounted for", "page": 35, "level": 3}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/N", "Local Government", "Incompletely vouched Expenditure"], "type": "table"}}, {"content": "Consequently, I was unable to confirm that the funds were utilised for the intended use. \nI advised the Local Governments to ensure that funds are properly accounted for or else effect recovery from the responsible officers.", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Showing unaccounted for funds in districts", "page": 36, "level": 1}}, {"headings_1": {"content": "2.2.7 Funds not accounted for", "page": 35, "level": 3}}, [{"headings_0": {"content": "Table 8: Showing unaccounted for funds in districts", "page": 36, "level": 1}}, {"headings_1": {"content": "2.2.7 Funds not accounted for", "page": 35, "level": 3}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.2.8 Borrowings", "metadata": {"headings": [{"headings_0": {"content": "2.2.8 Borrowings", "page": 36, "level": 3}}, {"headings_1": {"content": "Table 8: Showing unaccounted for funds in districts", "page": 36, "level": 1}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted a movement in borrowings in note 22 of the financial statements from UGX.404,060,600 to a nil balance. However, review of the consolidated cash flow statements under financing activities revealed that no disclosure of any repayments both external and other domestic borrowings was made during the year. \nI could not therefore confirm that this obligation was settled. The issue was brought to the attention of the Secretary to Treasury. \nDetails of other information, Accounting Officers and my responsibilities are included in Annexure 1.", "metadata": {"headings": [{"headings_0": {"content": "2.2.8 Borrowings", "page": 36, "level": 3}}, {"headings_1": {"content": "Table 8: Showing unaccounted for funds in districts", "page": 36, "level": 1}}, [{"headings_0": {"content": "2.2.8 Borrowings", "page": 36, "level": 3}}, {"headings_1": {"content": "Table 8: Showing unaccounted for funds in districts", "page": 36, "level": 1}}], [{"headings_0": {"content": "2.2.8 Borrowings", "page": 36, "level": 3}}, {"headings_1": {"content": "Table 8: Showing unaccounted for funds in districts", "page": 36, "level": 1}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 36, "level": 3}}, {"headings_1": {"content": "2.2.8 Borrowings", "page": 36, "level": 3}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "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 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. \n24", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 36, "level": 3}}, {"headings_1": {"content": "2.2.8 Borrowings", "page": 36, "level": 3}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 36, "level": 3}}, {"headings_1": {"content": "2.2.8 Borrowings", "page": 36, "level": 3}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2019", "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": 37, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 36, "level": 3}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In accordance with Section 13 of the NAA 2008, I have a responsibility to report material findings on the compliance of Local Governments, with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThere was no material finding 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": 37, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 36, "level": 3}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 37, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 36, "level": 3}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 37, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 36, "level": 3}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "AUDITOR GENERAL KAMPALA", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 37, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 37, "level": 3}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "30th December, 2019 \n25 \n2.3", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 37, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 37, "level": 3}}, [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 37, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 37, "level": 3}}], [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 37, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 37, "level": 3}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2019", "page": 38, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 37, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2019", "page": 38, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 37, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Qualified Opinion", "metadata": {"headings": [{"headings_0": {"content": "Qualified Opinion", "page": 38, "level": 3}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2019", "page": 38, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I have audited the accompanying Consolidated Financial Statements of Municipal Councils, which comprise the Statement of Financial Position as at 30th June 2019, 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 Consolidated Financial Statements, including a summary of significant accounting policies. \nIn my opinion, except for the possible effects of the matters described in the Basis for Qualified Opinion section of my report, the consolidated financial statements of Municipal Councils for the year ended 30 th June, 2019 are prepared in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 (as amended) and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "Qualified Opinion", "page": 38, "level": 3}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2019", "page": 38, "level": 3}}, [{"headings_0": {"content": "Qualified Opinion", "page": 38, "level": 3}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE 2019", "page": 38, "level": 3}}]], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Basis for Qualified Opinion 2.3.1 Misstatements in the consolidated financial statements", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion 2.3.1 Misstatements in the consolidated financial statements", "page": 38, "level": 8}}, {"headings_1": {"content": "Qualified Opinion", "page": 38, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I compared amounts in the individual audited financial statements for 21 Municipal Council votes out of the 38 consolidated municipal council financial statements with the amounts reported in the consolidated financial statements and noted over statements of UGX.34,070,098,484 and understatements of UGX.22,887,260,006 in the different components as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Qualified Opinion 2.3.1 Misstatements in the consolidated financial statements", "page": 38, "level": 8}}, {"headings_1": {"content": "Qualified Opinion", "page": 38, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 9: Showing Misstatements in the consolidated financial statements of Municipal councils", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing Misstatements in the consolidated financial statements of Municipal councils", "page": 38, "level": 1}}, {"headings_1": {"content": "Basis for Qualified Opinion 2.3.1 Misstatements in the consolidated financial statements", "page": 38, "level": 8}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**Revenue (Understatement)**", "08", "78,930,558,848", "75,354,525,393", "0", "3,576,033,455"], ["**Revenue (Overstatement)**", "05", "49,314,657,042", "50,119,650,527", "804,993,485", "0"], ["**Expenditure (Understatement)**", "09", "96,282,163,770", "79,641,509,077", "0", "16,640,654,693"], ["**Expenditure (Overstatement)**", "11", "126,078,995,857", "152,692,102,04 2", "26,613,106,185", "0"], ["**Cash and cash equivalents**", "01", "4,057,992,257", "4,047,751,013", "0", "28,547,633"], ["**Receivables**", "04", "16,626,999,255", "15,407,719,099", "0", "1,219,280,156"], ["**PPE (Understatement)**", "03", "58,774,857,742", "57,913,574,503", "0", "861,283,239"], ["**PPE (Overstatement)**", "01", "82,873,874,209", "87,178,572,949", "4,304,698,740", "0"], ["**Payables (Understatement)**", "04", "3,271,835,280", "2,781,932,767", "0", "489,902,513"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing Misstatements in the consolidated financial statements of Municipal councils", "page": 38, "level": 1}}, {"headings_1": {"content": "Basis for Qualified Opinion 2.3.1 Misstatements in the consolidated financial statements", "page": 38, "level": 8}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Component", "No. of MC s", "Individual Audited FS - UGX", "Consolidated FS - UGX", "Over statements - UGX", "Under statements - UGX"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing Misstatements in the consolidated financial statements of Municipal councils", "page": 38, "level": 1}}, {"headings_1": {"content": "Basis for Qualified Opinion 2.3.1 Misstatements in the consolidated financial statements", "page": 38, "level": 8}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["**Payables (Overstatement)**", "01", "342,068,960", "2,668,383,034", "2,326,314,074", "0"], ["**Pension Liability**", "01", "283,603,749", "212,045,432", "0", "71,558,317"], ["**Contingent Liabilities**", "01", "1,240,772,497", "1,261,758,497", "20,986,000", "0"], ["**Total Misstatements**", null, null, "", "**34,070,098,484**", "**22,887,260,006**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing Misstatements in the consolidated financial statements of Municipal councils", "page": 38, "level": 1}}, {"headings_1": {"content": "Basis for Qualified Opinion 2.3.1 Misstatements in the consolidated financial statements", "page": 38, "level": 8}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Component", "No. of MC s", "Individual Audited FS - UGX", "Consolidated FS - UGX", "Over statements - UGX", "Under statements - UGX"], "type": "table"}}, {"content": "This affected the accuracy and reliability of the consolidated financial statements of the Municipal Councils. \nI advised the Secretary to Treasury to ensure that proper reconciliations are done with Local Governments for correct amounts to be reflected in the consolidation statements. \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing Misstatements in the consolidated financial statements of Municipal councils", "page": 38, "level": 1}}, {"headings_1": {"content": "Basis for Qualified Opinion 2.3.1 Misstatements in the consolidated financial statements", "page": 38, "level": 8}}, [{"headings_0": {"content": "Table 9: Showing Misstatements in the consolidated financial statements of Municipal councils", "page": 38, "level": 1}}, {"headings_1": {"content": "Basis for Qualified Opinion 2.3.1 Misstatements in the consolidated financial statements", "page": 38, "level": 8}}], [{"headings_0": {"content": "Table 9: Showing Misstatements in the consolidated financial statements of Municipal councils", "page": 38, "level": 1}}, {"headings_1": {"content": "Basis for Qualified Opinion 2.3.1 Misstatements in the consolidated financial statements", "page": 38, "level": 8}}]], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "(ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "(ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s", "page": 39, "level": 2}}, {"headings_1": {"content": "Table 9: Showing Misstatements in the consolidated financial statements of Municipal councils", "page": 38, "level": 1}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Responsibilities for the audit of the Consolidated Financial Statements section of my report. I am independent of the Municipal Councils 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 Consolidated Financial Statements in Uganda. I 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 qualified opinion.", "metadata": {"headings": [{"headings_0": {"content": "(ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s", "page": 39, "level": 2}}, {"headings_1": {"content": "Table 9: Showing Misstatements in the consolidated financial statements of Municipal councils", "page": 38, "level": 1}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 39, "level": 3}}, {"headings_1": {"content": "(ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the Consolidated Financial Statements of the current period. These matters were addressed in the context of my audit of the Consolidated 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.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 39, "level": 3}}, {"headings_1": {"content": "(ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s", "page": 39, "level": 2}}, [{"headings_0": {"content": "Key Audit Matters", "page": 39, "level": 3}}, {"headings_1": {"content": "(ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s", "page": 39, "level": 2}}]], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.3.2 Implementation of Budget Approved by Parliament", "metadata": {"headings": [{"headings_0": {"content": "2.3.2 Implementation of Budget Approved by Parliament", "page": 39, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 39, "level": 3}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It has been observed over years that activities that are planned and budgeted for by Local Governments are either poorly implemented or not implemented at all, which affects service delivery, the improvement of the people\u2019s wellbeing and the country\u2019s ability to attain the National Development Plan (NDP) II goals. In addition, there have been increased requests from Parliament, Local Leaders and the citizenry in general for special audits, all pointing to ineffective implementation of various programmes. I therefore considered the risk that there may be challenges in budget and programme implementation. \nIt is against this background that budget performance was considered as key audit matter for the audit year. The focus was on the attainment of planned outputs, which greatly affect the wellbeing of communities and have a bearing on attainment of programme objectives. \n27 \nConsequently, I developed specific audit procedures to;", "metadata": {"headings": [{"headings_0": {"content": "2.3.2 Implementation of Budget Approved by Parliament", "page": 39, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 39, "level": 3}}, [{"headings_0": {"content": "2.3.2 Implementation of Budget Approved by Parliament", "page": 39, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 39, "level": 3}}], [{"headings_0": {"content": "2.3.2 Implementation of Budget Approved by Parliament", "page": 39, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 39, "level": 3}}], [{"headings_0": {"content": "2.3.2 Implementation of Budget Approved by Parliament", "page": 39, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 39, "level": 3}}]], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 40, "level": 2}}, {"headings_1": {"content": "2.3.2 Implementation of Budget Approved by Parliament", "page": 39, "level": 3}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Establish the revenue performance for the year under review (extent of revenue collection, including local revenue).", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 40, "level": 2}}, {"headings_1": {"content": "2.3.2 Implementation of Budget Approved by Parliament", "page": 39, "level": 3}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 40, "level": 2}}, {"headings_1": {"content": "i.", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Ascertain the extent of absorption of released funds, including conditional grants and donor funds.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 40, "level": 2}}, {"headings_1": {"content": "i.", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "iii. Assess the extent of attainment of key planned outputs.", "metadata": {"headings": [{"headings_0": {"content": "iii. Assess the extent of attainment of key planned outputs.", "page": 40, "level": 4}}, {"headings_1": {"content": "ii.", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Based on the procedures performed, I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "iii. Assess the extent of attainment of key planned outputs.", "page": 40, "level": 4}}, {"headings_1": {"content": "ii.", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 10: Showing budget performance findings in Municipalities", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Showing budget performance findings in Municipalities", "page": 40, "level": 1}}, {"headings_1": {"content": "iii. Assess the extent of attainment of key planned outputs.", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**SN**", "**Issue/Observation**", "**Recommendation**"], ["**2.3.2.1**", "**Revenue Performance** Section 3.3(1) of the LGFAM, 2007, relating to budget principles, guides that estimates must reflect revenue, which can be realized from anticipated conditions. Section 3.4.1(4) further requires realistic revenue forecasting as a precondition for successful budgeting. I reviewed the Appropriation Schedules of the financial statements for 38 Municipal Councils and noted that out of the budgeted revenue of UGX.545,068,542,082 for the year 2018/19, UGX.405,324,682,731 (74%) was realised leading to shortfall of UGX.139,743,859,351 (26%) of the target.", "I advised the Local Governments to initiate strategies to ensure that budgeted revenue is realised."], ["**2.3.2.2**", "**Absorption of funds** Section 15 (1) of the Public Finance Management Act, 2015 states that after approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament. Section 15 (2) states that the annual cash flow plan issued under subsection (1) shall be the basis for release of funds by the Accountant General to the Accounting Officers. Further to this, section 15 (3) requires an Accounting Officer to commit the budget of a vote, based on the annual cash flow plan issued under this section. I noted the following; Out of the total revenue realised of UGX.405,324,682,731, UGX.451,805,040,858 was spent by the entities representing an absorption level of 111% as shown in the table below: **Revenue Realised [A]** **Expenditure [B]** **Overspent** **[A-B]** bn bn bn 405.324 451.805 (46,480) The above implies that the Municipal Councils absorbed all the available funds in excess of the realised amount to implement the Council activities.", "I advised the Local Governments to ensure that proper budgeting is done based on realistic forecasts and that warranting is based on such estimates. The Local Governments were also advised to always seek supplementary approval for the excess funds."], ["**2.3.2.3**", "**Mischarge of Expenditure**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Showing budget performance findings in Municipalities", "page": 40, "level": 1}}, {"headings_1": {"content": "iii. Assess the extent of attainment of key planned outputs.", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "28", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Showing budget performance findings in Municipalities", "page": 40, "level": 1}}, {"headings_1": {"content": "iii. Assess the extent of attainment of key planned outputs.", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["**SN** Issue/Observation**", "**Recommendation**"], ["Paragraph 10.4.1 of the Treasury Instructions, 2017 requires that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his or her vote. A review of the sample of 21 Municipal Council\u2019s payment files revealed that a total of UGX.1,478,412,806 was mischarged to different account codes as per the table below. **S/N Local Government Amount (UGX)** **1.** Fort Portal MC 1,025,896,407 **2.** Jinja MC 306,513,100 **3.** Kamuli MC 146,003,299 **TOTAL** 1,478,412,806** Mischarge of expenditure impacts on the credibility of the financial statements since the figures reported therein do not reflect the true amounts expended on the respective items. In addition, it negatively affects the implementation of activities from which the funds were reallocated. This was majorly attributed to poor uploading of the budgets on to IFMS.", "I advised the Local Governments to streamline the budgeting processes and ensure that proper charging of accounts is done."]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Showing budget performance findings in Municipalities", "page": 40, "level": 1}}, {"headings_1": {"content": "iii. Assess the extent of attainment of key planned outputs.", "page": 40, "level": 4}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["column_0", "column_5"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 41, "level": 3}}, {"headings_1": {"content": "Table 10: Showing budget performance findings in Municipalities", "page": 40, "level": 1}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Without qualifying my opinion further, I draw attention to the following matters presented and disclosed in the Consolidated Financial Statements. \n2.3.3 Payables, Borrowings and Pension Liabilities \nA review of the consolidated statement of financial position for Municipal Councils and note 22-24 of the consolidated financial statements revealed that although payables reduced by", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 41, "level": 3}}, {"headings_1": {"content": "Table 10: Showing budget performance findings in Municipalities", "page": 40, "level": 1}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 41, "level": 3}}, {"headings_1": {"content": "Table 10: Showing budget performance findings in Municipalities", "page": 40, "level": 1}}], [{"headings_0": {"content": "Emphasis of Matter", "page": 41, "level": 3}}, {"headings_1": {"content": "Table 10: Showing budget performance findings in Municipalities", "page": 40, "level": 1}}]], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "UGX.4,701,398,056 (15%), from UGX.31,347,679,251 to UGX.26,646,281,195, the outstanding payables remain a financial burden to the Municipalities.", "metadata": {"headings": [{"headings_0": {"content": "UGX.4,701,398,056 (15%), from UGX.31,347,679,251 to UGX.26,646,281,195, the outstanding payables remain a financial burden to the Municipalities.", "page": 41, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 41, "level": 3}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I further noted that the short- and long-term borrowings increased by 45% and 249% respectively as shown in the table below. The accumulation of payables may lead to litigation and payment of fines and penalties. \n29", "metadata": {"headings": [{"headings_0": {"content": "UGX.4,701,398,056 (15%), from UGX.31,347,679,251 to UGX.26,646,281,195, the outstanding payables remain a financial burden to the Municipalities.", "page": 41, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 41, "level": 3}}, [{"headings_0": {"content": "UGX.4,701,398,056 (15%), from UGX.31,347,679,251 to UGX.26,646,281,195, the outstanding payables remain a financial burden to the Municipalities.", "page": 41, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 41, "level": 3}}]], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 11: Showing Payables, Borrowings and Pension Liabilities in Municipalities", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Showing Payables, Borrowings and Pension Liabilities in Municipalities", "page": 42, "level": 1}}, {"headings_1": {"content": "UGX.4,701,398,056 (15%), from UGX.31,347,679,251 to UGX.26,646,281,195, the outstanding payables remain a financial burden to the Municipalities.", "page": 41, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**Current Liabilities**", "", "", "", ""], ["Borrowings (Short term)", "309,951,664", "217,655,963", "92,295,701", "42%"], ["Payables", "24,075,228,782", "28,514,331,251", "(4,439,102,469)", "-16%"], ["Pension Liability", "1,066,735,090", "2,273,928,574", "(1,207,193,484)", "-53%"], ["**Total Current liability**", "**25,451,915,536**", "**31,005,915,788**", "**(5,554,000,252)**", "**-18%**"], ["**Non-current Liabilities**", "", "", "0", ""], ["Long-term borrowings", "1,194,365,659", "341,763,463", "852,602,196", "249%"], ["Payables", "-", "-", "", ""], ["Pension liability", "-", "-", "", ""], ["**Total non- current liability**", "**1,194,365,659**", "**341,763,463**", "**852,602,196**", "**249%**"], ["**Total Liabilities**", "**26,646,281,195**", "**31,347,679,251**", "**(4,701,398,056)**", "**-15%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Showing Payables, Borrowings and Pension Liabilities in Municipalities", "page": 42, "level": 1}}, {"headings_1": {"content": "UGX.4,701,398,056 (15%), from UGX.31,347,679,251 to UGX.26,646,281,195, the outstanding payables remain a financial burden to the Municipalities.", "page": 41, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Details", "2019 (UGX)", "2018 (UGX)", "Decrease/ Increase - UGX", "Percentage Change"], "type": "table"}}, {"content": "I advised the Local Governments to adhere to the commitment control system and also settle the outstanding obligations.", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Showing Payables, Borrowings and Pension Liabilities in Municipalities", "page": 42, "level": 1}}, {"headings_1": {"content": "UGX.4,701,398,056 (15%), from UGX.31,347,679,251 to UGX.26,646,281,195, the outstanding payables remain a financial burden to the Municipalities.", "page": 41, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.3.4 Receivables", "metadata": {"headings": [{"headings_0": {"content": "2.3.4 Receivables", "page": 42, "level": 3}}, {"headings_1": {"content": "Table 11: Showing Payables, Borrowings and Pension Liabilities in Municipalities", "page": 42, "level": 1}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A review of the consolidated statement of financial position of Municipal Councils and note 18 of the consolidated financial statements revealed that receivables increased by UGX.8,252,586,423 (44%); from UGX.18,906,454,489 to UGX.27,159,040,912. There is a risk", "metadata": {"headings": [{"headings_0": {"content": "2.3.4 Receivables", "page": 42, "level": 3}}, {"headings_1": {"content": "Table 11: Showing Payables, Borrowings and Pension Liabilities in Municipalities", "page": 42, "level": 1}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "that the Local Governments may not recover these funds.", "metadata": {"headings": [{"headings_0": {"content": "that the Local Governments may not recover these funds.", "page": 42, "level": 2}}, {"headings_1": {"content": "2.3.4 Receivables", "page": 42, "level": 3}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Money owed to Councils represents an idle asset as it denies them the opportunity of using the money to provide services promptly. \nI advised the Local Governments to initiate measures to recover the outstanding amounts.", "metadata": {"headings": [{"headings_0": {"content": "that the Local Governments may not recover these funds.", "page": 42, "level": 2}}, {"headings_1": {"content": "2.3.4 Receivables", "page": 42, "level": 3}}, [{"headings_0": {"content": "that the Local Governments may not recover these funds.", "page": 42, "level": 2}}, {"headings_1": {"content": "2.3.4 Receivables", "page": 42, "level": 3}}]], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.3.5 Unspent Salary balances", "metadata": {"headings": [{"headings_0": {"content": "2.3.5 Unspent Salary balances", "page": 42, "level": 3}}, {"headings_1": {"content": "that the Local Governments may not recover these funds.", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A review of consolidated statement of financial performance for Municipal Councils and note 16 revealed that UGX.4,310,090,037 (64%) out of UGX.6,759,826,897 transferred to treasury, related to unspent salary balances which could have affected recruitment and staffing levels in the Local Governments thereby affecting service delivery. \nI advised the Local Governments to liaise with Ministry of public service to ensure staff are recruited in time for the efficient delivery of services in their Local Governments. \n30", "metadata": {"headings": [{"headings_0": {"content": "2.3.5 Unspent Salary balances", "page": 42, "level": 3}}, {"headings_1": {"content": "that the Local Governments may not recover these funds.", "page": 42, "level": 2}}, [{"headings_0": {"content": "2.3.5 Unspent Salary balances", "page": 42, "level": 3}}, {"headings_1": {"content": "that the Local Governments may not recover these funds.", "page": 42, "level": 2}}], [{"headings_0": {"content": "2.3.5 Unspent Salary balances", "page": 42, "level": 3}}, {"headings_1": {"content": "that the Local Governments may not recover these funds.", "page": 42, "level": 2}}]], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Other Matters", "metadata": {"headings": [{"headings_0": {"content": "Other Matters", "page": 43, "level": 3}}, {"headings_1": {"content": "2.3.5 Unspent Salary balances", "page": 42, "level": 3}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the Consolidated Financial Statements.", "metadata": {"headings": [{"headings_0": {"content": "Other Matters", "page": 43, "level": 3}}, {"headings_1": {"content": "2.3.5 Unspent Salary balances", "page": 42, "level": 3}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.3.6 Under Staffing", "metadata": {"headings": [{"headings_0": {"content": "2.3.6 Under Staffing", "page": 43, "level": 3}}, {"headings_1": {"content": "Other Matters", "page": 43, "level": 3}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A comparison of a sample of Municipal Council staff establishments against the available staff revealed under staffing. Out of the available establishment of 6 Municipalities, out of the expected 1176 positions, only 596 positions had been filled, leaving a staffing gap of 580, representing 49%. \nThe Municipal Councils with the biggest percentage of unfilled positions were Kapchorwa MC and Kitgum MC with percentages of 68% and 57 % respectively as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "2.3.6 Under Staffing", "page": 43, "level": 3}}, {"headings_1": {"content": "Other Matters", "page": 43, "level": 3}}, [{"headings_0": {"content": "2.3.6 Under Staffing", "page": 43, "level": 3}}, {"headings_1": {"content": "Other Matters", "page": 43, "level": 3}}]], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 12: Showing Staffing Levels", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing Staffing Levels", "page": 43, "level": 2}}, {"headings_1": {"content": "2.3.6 Under Staffing", "page": 43, "level": 3}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1.**", "Kapchorwa MC", "166", "53", "113", "68%"], ["**2.**", "Kitgum MC", "167", "71", "96", "57%"], ["**3.**", "Nansana MC", "92", "45", "47", "51%"], ["**4.**", "Tororo MC", "385", "187", "198", "51%"], ["**5.**", "Iganga MC", "131", "89", "42", "32%"], ["**6.**", "Lugazi MC", "235", "151", "84", "36%"], ["**Total**", null, "**1176**", "**596**", "**580**", "**49%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing Staffing Levels", "page": 43, "level": 2}}, {"headings_1": {"content": "2.3.6 Under Staffing", "page": 43, "level": 3}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/N", "Local Government", "Establishment", "Filled Positions", "Vacancies", "% Vacancies"], "type": "table"}}, {"content": "As a result, a number of staff were either in acting capacity or assignment basis. The failure to fill the vacant posts leads to underperformance, inefficiency and stress arising from work overload. \nThis was mainly attributed to the banned on fresh recruits by the Ministry of public service \nI advised the Local Governments to continue engaging the responsible authorities to address the matter.", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing Staffing Levels", "page": 43, "level": 2}}, {"headings_1": {"content": "2.3.6 Under Staffing", "page": 43, "level": 3}}, [{"headings_0": {"content": "Table 12: Showing Staffing Levels", "page": 43, "level": 2}}, {"headings_1": {"content": "2.3.6 Under Staffing", "page": 43, "level": 3}}], [{"headings_0": {"content": "Table 12: Showing Staffing Levels", "page": 43, "level": 2}}, {"headings_1": {"content": "2.3.6 Under Staffing", "page": 43, "level": 3}}]], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.3.7 Failure to consolidate all the Municipal Councils", "metadata": {"headings": [{"headings_0": {"content": "2.3.7 Failure to consolidate all the Municipal Councils", "page": 43, "level": 3}}, {"headings_1": {"content": "Table 12: Showing Staffing Levels", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A review of the consolidated financial statements of local Governments revealed that three (3) Municipal Councils of Arua, Mubende and Ntungamo with total budget and actual expenditure of over UGX.18 billion were not consolidated as shown below;", "metadata": {"headings": [{"headings_0": {"content": "2.3.7 Failure to consolidate all the Municipal Councils", "page": 43, "level": 3}}, {"headings_1": {"content": "Table 12: Showing Staffing Levels", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 13: Showing Un-consolidated Municipalities", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing Un-consolidated Municipalities", "page": 43, "level": 1}}, {"headings_1": {"content": "2.3.7 Failure to consolidate all the Municipal Councils", "page": 43, "level": 3}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["Arua Municipal Council", "8,938,115,260", "8,378,526,033"], ["Mubende Municipal Council", "7,044,556,795", "6,683,920,226"], ["Ntungamo Municipal Council", "3,775,541,705", "3,338,906,042"], ["**Total**", "**19,758,213,760**", "**18,401,352,301**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing Un-consolidated Municipalities", "page": 43, "level": 1}}, {"headings_1": {"content": "2.3.7 Failure to consolidate all the Municipal Councils", "page": 43, "level": 3}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Entity", "Approved/revised Budget - UGX", "Actual Expenditure - UGX"], "type": "table"}}, {"content": "31 \nThis was attributed to delay in submission of financial statements by the respective entities for consolidation. \nThe Accountant General explained that the submission rate was expected to improve going forward with the increase in the number of votes connected to IFMS and enhancement of systems support through the establishment of the regional Treasury Service centres. \nI urged the Local Governments to ensure that they all submit their financial statements timely for consolidation. \nDetails of other information, Accounting Officers and my responsibilities are included in", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing Un-consolidated Municipalities", "page": 43, "level": 1}}, {"headings_1": {"content": "2.3.7 Failure to consolidate all the Municipal Councils", "page": 43, "level": 3}}, [{"headings_0": {"content": "Table 13: Showing Un-consolidated Municipalities", "page": 43, "level": 1}}, {"headings_1": {"content": "2.3.7 Failure to consolidate all the Municipal Councils", "page": 43, "level": 3}}], [{"headings_0": {"content": "Table 13: Showing Un-consolidated Municipalities", "page": 43, "level": 1}}, {"headings_1": {"content": "2.3.7 Failure to consolidate all the Municipal Councils", "page": 43, "level": 3}}], [{"headings_0": {"content": "Table 13: Showing Un-consolidated Municipalities", "page": 43, "level": 1}}, {"headings_1": {"content": "2.3.7 Failure to consolidate all the Municipal Councils", "page": 43, "level": 3}}], [{"headings_0": {"content": "Table 13: Showing Un-consolidated Municipalities", "page": 43, "level": 1}}, {"headings_1": {"content": "2.3.7 Failure to consolidate all the Municipal Councils", "page": 43, "level": 3}}]], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Annexure 1.", "metadata": {"headings": [{"headings_0": {"content": "Annexure 1.", "page": 44, "level": 3}}, {"headings_1": {"content": "Table 13: Showing Un-consolidated Municipalities", "page": 43, "level": 1}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 44, "level": 3}}, {"headings_1": {"content": "Annexure 1.", "page": 44, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "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 Consolidated Financial Statements, that the activities, financial transactions and information reflected in the Consolidated 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": "Other Reporting Responsibilities", "page": 44, "level": 3}}, {"headings_1": {"content": "Annexure 1.", "page": 44, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2019", "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": 44, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 44, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In accordance with Section 13 of the NAA 2008, I have a responsibility to report material findings on the compliance of Municipal Councils, with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThere was no material finding 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": 44, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 44, "level": 3}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 44, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 44, "level": 3}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 44, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 44, "level": 3}}]], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "AUDITOR GENERAL KAMPALA", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 44, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 44, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "30th December, 2019 \n32", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 44, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 44, "level": 3}}, [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 44, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 44, "level": 3}}]], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.4 REPORT OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "2.4 REPORT OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2019", "page": 45, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 44, "level": 3}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "According to Section 3 of the Public Finance Management Act (PFMA), 2015 (as amended),", "metadata": {"headings": [{"headings_0": {"content": "2.4 REPORT OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2019", "page": 45, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 44, "level": 3}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Public Corporation and State Enterprises are defined as follows;", "metadata": {"headings": [{"headings_0": {"content": "Public Corporation and State Enterprises are defined as follows;", "page": 45, "level": 2}}, {"headings_1": {"content": "2.4 REPORT OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2019", "page": 45, "level": 3}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "\u201cA Public Corporation means an authority established by an Act of Parliament other than a local Government which receives a contribution from public funds, and any public body which in a financial year receives any income from public funds\u201d. \n\u201cA State Enterprise means a body established under any Act other than the Company\u2019s Act", "metadata": {"headings": [{"headings_0": {"content": "Public Corporation and State Enterprises are defined as follows;", "page": 45, "level": 2}}, {"headings_1": {"content": "2.4 REPORT OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2019", "page": 45, "level": 3}}, [{"headings_0": {"content": "Public Corporation and State Enterprises are defined as follows;", "page": 45, "level": 2}}, {"headings_1": {"content": "2.4 REPORT OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2019", "page": 45, "level": 3}}]], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "metadata": {"headings": [{"headings_0": {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 45, "level": 4}}, {"headings_1": {"content": "Public Corporation and State Enterprises are defined as follows;", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "From the above definitions I noted that 68 entities comprising of 39 profit making companies/state enterprises and 29 non-profit statutory corporations were supposed to be consolidated. Some entities which fall under the above definitions were excluded and reported on in the consolidated accounts of Government. \nSection 52 (1c) of the Public Finance Management Act (PFMA), 2015 (as amended) requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises and Companies where Government has controlling interest. \nIn line with the PFMA 2015, I reviewed the Consolidated Summary Statement of the Financial Performance of Public Corporations and State Enterprises for the year ended 30 th June 2019, and noted the following; \n2.4.1 Completeness of the Consolidated Summary Statement of Performance \nA review of the consolidated summary statement of performance of Public Corporations and State Enterprises revealed that 16 entities were disclosed as not consolidated due to failure to submit the summary statement of financial performance for consolidation, the entities are listed below;", "metadata": {"headings": [{"headings_0": {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 45, "level": 4}}, {"headings_1": {"content": "Public Corporation and State Enterprises are defined as follows;", "page": 45, "level": 2}}, [{"headings_0": {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 45, "level": 4}}, {"headings_1": {"content": "Public Corporation and State Enterprises are defined as follows;", "page": 45, "level": 2}}], [{"headings_0": {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 45, "level": 4}}, {"headings_1": {"content": "Public Corporation and State Enterprises are defined as follows;", "page": 45, "level": 2}}], [{"headings_0": {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 45, "level": 4}}, {"headings_1": {"content": "Public Corporation and State Enterprises are defined as follows;", "page": 45, "level": 2}}], [{"headings_0": {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 45, "level": 4}}, {"headings_1": {"content": "Public Corporation and State Enterprises are defined as follows;", "page": 45, "level": 2}}]], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement", "page": 45, "level": 1}}, {"headings_1": {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 45, "level": 4}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["1", "Allied Health Professionals Council"], ["2", "Hotel and Tourism Training Institute"], ["3", "Nakivubo War Memorial Stadium"], ["6", "National Council for Children"], ["5", "National Council for Disability"], ["6", "National Council of Sports"], ["7", "Uganda Airlines Limited"], ["8", "National Women Council"], ["9", "National Youth Council"], ["10", "Uganda Air Cargo Corporation"]], "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement", "page": 45, "level": 1}}, {"headings_1": {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 45, "level": 4}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/N", "Enterprise"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement", "page": 45, "level": 1}}, {"headings_1": {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 45, "level": 4}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["11", "Uganda Livestock Industries"], ["12", "Uganda Medical & Dental Practitioners Council"], ["13", "Uganda Nurses and Midwives Council"], ["14", "Uganda Seeds Ltd"], ["15", "Uganda Railways Corporation"], ["16", "The Microfinance Support Centre Ltd"]], "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement", "page": 45, "level": 1}}, {"headings_1": {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 45, "level": 4}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/N", "Enterprise"], "type": "table"}}, {"content": "I further noted that 16 entities which qualify for consolidation as statutory corporations and state enterprises were neither reported nor disclosed in the consolidated summary statement of performance contrary to the provisions in the PFMA as indicated in the table below; \nTable 15: Showing entities not reported or disclosed in the consolidated summary statement", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement", "page": 45, "level": 1}}, {"headings_1": {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 45, "level": 4}}, [{"headings_0": {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement", "page": 45, "level": 1}}, {"headings_1": {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 45, "level": 4}}]], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["1", "Nakawa Vocational Training Institute"], ["2", "Uganda Crane Industries Ltd."], ["3", "Amber House"], ["4", "Uganda Energy Credit Capitalization Co. Ltd"], ["5", "Micro Finance Support Centre Uganda LTD"], ["6", "National Social Security Fund"], ["7", "Capital Markets Authority"], ["8", "Civil Aviation Authority"], ["9", "National Lotteries Board"], ["10", "Enterprise Uganda"], ["11", "Tax Appeals Tribunal"], ["12", "National Council for Science and Technology"], ["13", "National Populations Council"], ["14", "Insurance Regulatory Authority"], ["15", "National Council for Older Persons"], ["16", "National Library of Uganda"]], "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement", "page": 45, "level": 1}}, {"headings_1": {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 45, "level": 4}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/N", "Enterprise"], "type": "table"}}, {"content": "I also noted that included in the consolidated summary statement, is Bank of Baroda with a recorded net worth of UGX.392,691,620, however I was not provided with evidence of Government ownership in the Bank. \nThis implies that the consolidated summary statement of financial performance of public corporations and state enterprises is incomplete and does not reflect the accurate status of Government ownership and interest in all Public Corporations, State Enterprises and", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement", "page": 45, "level": 1}}, {"headings_1": {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 45, "level": 4}}, [{"headings_0": {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement", "page": 45, "level": 1}}, {"headings_1": {"content": "or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 45, "level": 4}}]], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Companies.", "metadata": {"headings": [{"headings_0": {"content": "Companies.", "page": 46, "level": 2}}, {"headings_1": {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement", "page": 45, "level": 1}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Management in their response explained that the Accountant General issues end of year circular which clearly spells out the timelines for submission in accordance with the PFMA 2015 requirements. However, some 30% of Public Corporations did not submit Financial Statements for consolidation. However, the affected entities have been notified to ensure submission in the right format for financial reporting for consolidation. \nI advised Government to issue comprehensive guidelines in respect of entities to be consolidated in the summary statement of performance, and timelines for the entire consolidation process to ensure compliance with the requirements of PFMA, 2015. \n34 \n2.4.2 Un-harmonised Financial Reporting Framework for Financial Performance of", "metadata": {"headings": [{"headings_0": {"content": "Companies.", "page": 46, "level": 2}}, {"headings_1": {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement", "page": 45, "level": 1}}, [{"headings_0": {"content": "Companies.", "page": 46, "level": 2}}, {"headings_1": {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement", "page": 45, "level": 1}}], [{"headings_0": {"content": "Companies.", "page": 46, "level": 2}}, {"headings_1": {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement", "page": 45, "level": 1}}], [{"headings_0": {"content": "Companies.", "page": 46, "level": 2}}, {"headings_1": {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement", "page": 45, "level": 1}}]], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Public Corporations and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Public Corporations and State Enterprises", "page": 47, "level": 3}}, {"headings_1": {"content": "Companies.", "page": 46, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Whereas the Accountant General has issued the financial reporting guidelines 2018 to be followed by all Government Ministries, Departments and Agencies (MDAs) while preparing financial statements, a number of Public Corporations and State Enterprises have developed their own Accounting manuals while some have adopted other reporting frameworks such as IFRS and IPSAS, among others.", "metadata": {"headings": [{"headings_0": {"content": "Public Corporations and State Enterprises", "page": 47, "level": 3}}, {"headings_1": {"content": "Companies.", "page": 46, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Un-harmonised financial reporting frameworks affect accurate consolidation of performance", "metadata": {"headings": [{"headings_0": {"content": "Un-harmonised financial reporting frameworks affect accurate consolidation of performance", "page": 47, "level": 2}}, {"headings_1": {"content": "Public Corporations and State Enterprises", "page": 47, "level": 3}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "results of such entities. \nManagement explained that S46 (a) of the PFMA mandates the Accountant General to specify the basis of accounting to be adopted by all entities. In compliance with the above, the Accountant General through the financial reporting guide advised entities on the respective reporting frameworks to be followed. A harmonized reporting template was developed and issued with the respective entities to aid in the preparation of the Consolidated Statement of performance. This is within the mandate of the Accountant General given by PFMA 2015 as stated above. \nAlthough the Accountant General reportedly issued the guidance, entities continued to prepare accounts in different formats and Accounting frameworks.", "metadata": {"headings": [{"headings_0": {"content": "Un-harmonised financial reporting frameworks affect accurate consolidation of performance", "page": 47, "level": 2}}, {"headings_1": {"content": "Public Corporations and State Enterprises", "page": 47, "level": 3}}, [{"headings_0": {"content": "Un-harmonised financial reporting frameworks affect accurate consolidation of performance", "page": 47, "level": 2}}, {"headings_1": {"content": "Public Corporations and State Enterprises", "page": 47, "level": 3}}], [{"headings_0": {"content": "Un-harmonised financial reporting frameworks affect accurate consolidation of performance", "page": 47, "level": 2}}, {"headings_1": {"content": "Public Corporations and State Enterprises", "page": 47, "level": 3}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2.4.3 Adoption of different accounting policies for statutory corporations and state enterprises", "metadata": {"headings": [{"headings_0": {"content": "2.4.3 Adoption of different accounting policies for statutory corporations and state enterprises", "page": 47, "level": 8}}, {"headings_1": {"content": "Un-harmonised financial reporting frameworks affect accurate consolidation of performance", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Whereas Government has adopted the modified cash basis of accounting for most of her entities, there are other entities that have adopted different accounting policies such as accrual basis of accounting and cash basis of accounting. \nThe different accounting policies affect consistencies in reporting across the different entities besides making it quite difficult to consolidate performance and undertake unbiased comparison. \nManagement in their response took note of the audit observation and promised to progressively monitor and evaluate the appropriate reporting format to achieve a harmonized framework in the future. \nManagement is advised to expedite the process of harmonising the accounting policies and reporting framework across all Government institutions to achieve uniform and balanced", "metadata": {"headings": [{"headings_0": {"content": "2.4.3 Adoption of different accounting policies for statutory corporations and state enterprises", "page": 47, "level": 8}}, {"headings_1": {"content": "Un-harmonised financial reporting frameworks affect accurate consolidation of performance", "page": 47, "level": 2}}, [{"headings_0": {"content": "2.4.3 Adoption of different accounting policies for statutory corporations and state enterprises", "page": 47, "level": 8}}, {"headings_1": {"content": "Un-harmonised financial reporting frameworks affect accurate consolidation of performance", "page": 47, "level": 2}}], [{"headings_0": {"content": "2.4.3 Adoption of different accounting policies for statutory corporations and state enterprises", "page": 47, "level": 8}}, {"headings_1": {"content": "Un-harmonised financial reporting frameworks affect accurate consolidation of performance", "page": 47, "level": 2}}], [{"headings_0": {"content": "2.4.3 Adoption of different accounting policies for statutory corporations and state enterprises", "page": 47, "level": 8}}, {"headings_1": {"content": "Un-harmonised financial reporting frameworks affect accurate consolidation of performance", "page": 47, "level": 2}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "reporting of the entities\u2019 performance.", "metadata": {"headings": [{"headings_0": {"content": "reporting of the entities\u2019 performance.", "page": 47, "level": 2}}, {"headings_1": {"content": "2.4.3 Adoption of different accounting policies for statutory corporations and state enterprises", "page": 47, "level": 8}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "2.4.4 Financial Performance of Public Corporations and State Enterprises \nThe Government of Uganda (GoU) owns shares in a number of State Enterprises. These enterprises, which are independently managed, are supposed to operate efficiently, make profits and pay dividends to Government. Their financial performance is therefore of interest to Government. \nI observed that financial institutions, such as; Pride Micro Finance, Post Bank Uganda Limited, and Uganda Development Bank were assessed for the period ending 31st December 2018 due \n35 \nto the fact that their financial years do not follow the Government financial year end of 30th June. In addition, entities such as Uganda Railways Corporation, Uganda Printing and Publishing Corporation, Uganda Seeds Limited, National Housing and Construction Company Limited and Enterprise Uganda were not sampled for assessment because they had not submitted audited accounts at the time of concluding this review. \nI noted that the Government Consolidated Summary Statement of financial performance of public corporations and State enterprises only reported on; Government shareholding, total income, total expenditure, dividends declared, retained earnings, and net worth of entities. However, key performance assessment parameters, such as; profitability, return on assets, liquidity assessment, long-term debt, and interest cover were not reported on. As a result, I computed these ratios for further analysis of performance of entities using audited financial statements and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "reporting of the entities\u2019 performance.", "page": 47, "level": 2}}, {"headings_1": {"content": "2.4.3 Adoption of different accounting policies for statutory corporations and state enterprises", "page": 47, "level": 8}}, [{"headings_0": {"content": "reporting of the entities\u2019 performance.", "page": 47, "level": 2}}, {"headings_1": {"content": "2.4.3 Adoption of different accounting policies for statutory corporations and state enterprises", "page": 47, "level": 8}}], [{"headings_0": {"content": "reporting of the entities\u2019 performance.", "page": 47, "level": 2}}, {"headings_1": {"content": "2.4.3 Adoption of different accounting policies for statutory corporations and state enterprises", "page": 47, "level": 8}}], [{"headings_0": {"content": "reporting of the entities\u2019 performance.", "page": 47, "level": 2}}, {"headings_1": {"content": "2.4.3 Adoption of different accounting policies for statutory corporations and state enterprises", "page": 47, "level": 8}}], [{"headings_0": {"content": "reporting of the entities\u2019 performance.", "page": 47, "level": 2}}, {"headings_1": {"content": "2.4.3 Adoption of different accounting policies for statutory corporations and state enterprises", "page": 47, "level": 8}}], [{"headings_0": {"content": "reporting of the entities\u2019 performance.", "page": 47, "level": 2}}, {"headings_1": {"content": "2.4.3 Adoption of different accounting policies for statutory corporations and state enterprises", "page": 47, "level": 8}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Profitability of Enterprises", "metadata": {"headings": [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 48, "level": 3}}, {"headings_1": {"content": "reporting of the entities\u2019 performance.", "page": 47, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted that Nineteen (18) out of the 26 State Enterprises analysed made profits in the year under review, with National Water and Sewerage Corporation (NWSC), Uganda Electricity Transmission Company Limited (UETCL) and Civil Aviation Authority (CAA) posting profits of UGX 85.7bn, UGX 64.6bn and UGX 45.5bn respectively.", "metadata": {"headings": [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 48, "level": 3}}, {"headings_1": {"content": "reporting of the entities\u2019 performance.", "page": 47, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 16: Showing Profitability of Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Table 16: Showing Profitability of Enterprises", "page": 48, "level": 1}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 48, "level": 3}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [[null, null, "2018/19", "2017/18"], ["1", "National Water and Sewerage Corporation", "85,700,275,000", "51,188,903,000"], ["2", "Uganda Electricity Transmission Company Limited", "64,639,000,000", "(75,526,000,000)"], ["3", "Civil Aviation Authority (June 2019)", "45,508,158,000", "3,718,584,000"], ["4", "Uganda Electricity Generation Company", "24,783,518,000", "(10,856,159,000)"], ["5", "Pride Micro Finance (Dec 2018)", "15,111,855,000", "16,496,928,000"], ["6", "Uganda Development Bank (Dec 2018)", "9,486,394,000", "8,306,247,000"], ["7", "New Vision Printing and Publishing Company Limited", "3,909,242,000", "4,620,769,000"], ["8", "Post Bank Uganda Limited (Dec 2018)", "3,498,702,610", "6,204,064,468"], ["9", "Nile Hotel International Limited", "1,228,312,941", "1,521,712,660"], ["10", "Uganda Property Holding", "1,223,239,694", "125,315,766"], ["11", "NEC Construction Works & Engineering Limited", "1,187,509,276", "795,920,408"], ["12", "NEC Tractor Hire Scheme Limited", "1,052,806,406", "752,282,106"], ["13", "NEC Luwero Industries Limited", "367,940,424", "230,073,329"], ["14", "Uganda Wildlife Conservation education Centre", "285,709,550", "65,550,176"], ["15", "Uganda Post Limited", "188,856,000", "100,495,000"], ["16", "Mandela National Stadium", "137,505,004", "238,902,339"], ["17", "NEC Uzima Limited", "57,922,292", "(385,744,000)"], ["18", "NEC Farm Katonga Limited", "29,730,502", "(359,026,879)"], ["19", "Capital markets Authority", "(43,833,000)", "1,330,205,000"], ["20", "NEC Tractor Project", "(389,305,722)", "(70,636,203)"], ["21", "Kilembe Mines Limited", "(2,321,001,684)", "(1,624,302,143)"]], "metadata": {"headings": [{"headings_0": {"content": "Table 16: Showing Profitability of Enterprises", "page": 48, "level": 1}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 48, "level": 3}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["No.", "Enterprise", "Profit After Tax (UGX)", "None"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Table 16: Showing Profitability of Enterprises", "page": 48, "level": 1}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 48, "level": 3}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [[null, null, "2018/19", "2017/18"], ["22", "Uganda Air Cargo Corporation", "(3,726,108,262)", "1,511,953,454"], ["23", "Uganda Broadcasting Corporation", "(6,790,341,186)", "(379,729,597)"], ["24", "Uganda Electricity Distribution Company Limited", "(9,596,178,000)", "(6,305,106,000)"], ["25", "Uganda Development Corporation (Group)", "(17,571,299,000)", "383,820,000"], ["26", "Bank of Uganda", "(855,582,000,000)", "424,113,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Table 16: Showing Profitability of Enterprises", "page": 48, "level": 1}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 48, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["No.", "Enterprise", "Profit After Tax (UGX)", "None"], "type": "table"}}, {"content": "The worst performing State Enterprises were Bank of Uganda (BoU), Uganda", "metadata": {"headings": [{"headings_0": {"content": "Table 16: Showing Profitability of Enterprises", "page": 48, "level": 1}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 48, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Development Corporation (UDC) and Uganda Electricity Distribution Company Limited (UEDCL) with losses of UGX.855.6bn, UGX.17.6bn and UGX.9.6bn, respectively.", "metadata": {"headings": [{"headings_0": {"content": "Development Corporation (UDC) and Uganda Electricity Distribution Company Limited (UEDCL) with losses of UGX.855.6bn, UGX.17.6bn and UGX.9.6bn, respectively.", "page": 49, "level": 4}}, {"headings_1": {"content": "Table 16: Showing Profitability of Enterprises", "page": 48, "level": 1}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In comparison to the previous year, 13 enterprises posted improved (increased profits or", "metadata": {"headings": [{"headings_0": {"content": "Development Corporation (UDC) and Uganda Electricity Distribution Company Limited (UEDCL) with losses of UGX.855.6bn, UGX.17.6bn and UGX.9.6bn, respectively.", "page": 49, "level": 4}}, {"headings_1": {"content": "Table 16: Showing Profitability of Enterprises", "page": 48, "level": 1}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "reduced loss) performance, with Uganda Electricity Generation Company, Uganda", "metadata": {"headings": [{"headings_0": {"content": "reduced loss) performance, with Uganda Electricity Generation Company, Uganda", "page": 49, "level": 2}}, {"headings_1": {"content": "Development Corporation (UDC) and Uganda Electricity Distribution Company Limited (UEDCL) with losses of UGX.855.6bn, UGX.17.6bn and UGX.9.6bn, respectively.", "page": 49, "level": 4}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Property Holding and Civil Aviation Authority registering over 300% percentage increase. On the other hand, Uganda Development Corporation, Uganda Air Cargo Corporation and Bank of Uganda posted losses for the year from profit positions in the previous year with reduction in performance of over 300%.", "metadata": {"headings": [{"headings_0": {"content": "reduced loss) performance, with Uganda Electricity Generation Company, Uganda", "page": 49, "level": 2}}, {"headings_1": {"content": "Development Corporation (UDC) and Uganda Electricity Distribution Company Limited (UEDCL) with losses of UGX.855.6bn, UGX.17.6bn and UGX.9.6bn, respectively.", "page": 49, "level": 4}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Return on Assets", "metadata": {"headings": [{"headings_0": {"content": "b) Return on Assets", "page": 49, "level": 3}}, {"headings_1": {"content": "reduced loss) performance, with Uganda Electricity Generation Company, Uganda", "page": 49, "level": 2}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Return on Assets (ROA) shows the percentage of how profitable a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. NEC Tractor Hire Scheme Limited, NEC Construction Works & Engineering Limited and Pride Micro Finance have persistently recorded impressive performance posting Return on Assets of 40.5%, 9.5% and 5.7%, respectively. \nMajority of the enterprises are suboptimal and inefficient in utilising their assets. The worst performing Enterprises were NEC Tractor Project, Uganda Development Corporation", "metadata": {"headings": [{"headings_0": {"content": "b) Return on Assets", "page": 49, "level": 3}}, {"headings_1": {"content": "reduced loss) performance, with Uganda Electricity Generation Company, Uganda", "page": 49, "level": 2}}, [{"headings_0": {"content": "b) Return on Assets", "page": 49, "level": 3}}, {"headings_1": {"content": "reduced loss) performance, with Uganda Electricity Generation Company, Uganda", "page": 49, "level": 2}}]], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "and Kilembe Mines Limited.", "metadata": {"headings": [{"headings_0": {"content": "and Kilembe Mines Limited.", "page": 49, "level": 2}}, {"headings_1": {"content": "b) Return on Assets", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Table 17: Showing Return on Assets", "metadata": {"headings": [{"headings_0": {"content": "Table 17: Showing Return on Assets", "page": 49, "level": 1}}, {"headings_1": {"content": "and Kilembe Mines Limited.", "page": 49, "level": 2}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["", "", "2018/19", "2017/18"], ["1", "NEC Tractor Hire Scheme Limited", "40.53", "43.3"], ["2", "NEC Construction Works & Engineering Limited", "9.48", "26.8"], ["3", "Pride Micro Finance (Dec 2018)", "5.67", "6.7"], ["4", "New Vision Printing and Publishing Company Limited", "4.42", "2.7"], ["5", "Civil Aviation Authority June 2019", "3.79", "0.32"], ["6", "National Water and Sewerage Corporation", "3.53", "3.2"], ["7", "Uganda Development Bank (Dec 2018)", "2.84", "2.79"], ["8", "NEC Uzima Limited", "2.78", "(20.1)"], ["9", "Uganda Wildlife Conservation education Centre", "2.07", "0.5"], ["10", "Uganda Electricity Transmission Company Limited", "1.94", "(2.9)"], ["11", "NEC Luwero Industries Limited", "1.83", "1.3"], ["12", "Post Bank Uganda Limited (Dec 2018)", "0.92", "1.8"]], "metadata": {"headings": [{"headings_0": {"content": "Table 17: Showing Return on Assets", "page": 49, "level": 1}}, {"headings_1": {"content": "and Kilembe Mines Limited.", "page": 49, "level": 2}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["No.", "Entity", "Return on Assets (%)", "None"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Table 17: Showing Return on Assets", "page": 49, "level": 1}}, {"headings_1": {"content": "and Kilembe Mines Limited.", "page": 49, "level": 2}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["13", "Nile Hotel International Limited", "0.58", "0.8"], ["14", "NEC Farm Katonga Limited", "0.57", "(6.2)"], ["15", "Uganda Property Holding", "0.49", "0.1"], ["16", "Uganda Electricity Generation Company", "0.40", "(0.2)"], ["17", "Uganda Post Limited", "0.20", "(4.6)"], ["18", "Mandela National Stadium", "0.08", "(0.1)"], ["19", "Capital markets Authority", "(0.57)", "17.05"], ["20", "Uganda Electricity Distribution Company Limited", "(0.58)", "0.4"], ["21", "Uganda Broadcasting Corporation", "(2.30)", "(0.13)"], ["22", "Uganda Air Cargo Corporation", "(4.21)", "1.7"], ["23", "Bank of Uganda", "(5.26)", "3.2"], ["24", "Kilembe Mines Limited", "(5.81)", "(4.3)"], ["25", "Uganda Development Corporation (Group)", "(14.54)", "(4.9)"], ["26", "NEC Tractor Project", "(18.99)", "3.2"]], "metadata": {"headings": [{"headings_0": {"content": "Table 17: Showing Return on Assets", "page": 49, "level": 1}}, {"headings_1": {"content": "and Kilembe Mines Limited.", "page": 49, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["No.", "Entity", "Return on Assets (%)", "None"], "type": "table"}}, {"content": "c) Dividends", "metadata": {"headings": [{"headings_0": {"content": "c) Dividends", "page": 50, "level": 3}}, {"headings_1": {"content": "Table 17: Showing Return on Assets", "page": 49, "level": 1}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I observed that, out of the 18 profit making enterprises, only Uganda Property Holding proposed a dividend pay-out of UGX.100,000,000. In the year under review, New Vision Printing and Publishing Company Limited paid out dividends declared for the previous year totalling UGX.870,659,000. \nI advised Government to ensure that profit making enterprises provide a share of Government dividend.", "metadata": {"headings": [{"headings_0": {"content": "c) Dividends", "page": 50, "level": 3}}, {"headings_1": {"content": "Table 17: Showing Return on Assets", "page": 49, "level": 1}}, [{"headings_0": {"content": "c) Dividends", "page": 50, "level": 3}}, {"headings_1": {"content": "Table 17: Showing Return on Assets", "page": 49, "level": 1}}]], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d) Liquidity Assessment", "metadata": {"headings": [{"headings_0": {"content": "d) Liquidity Assessment", "page": 50, "level": 3}}, {"headings_1": {"content": "c) Dividends", "page": 50, "level": 3}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I analysed the ability of state enterprises\u2019 to meet their short-term financial obligations by comparing the current assets and current liabilities. The ratio of Current Assets to Current Liabilities exceeding 2 is desirable, although acceptable current ratios vary between industrial sectors. \nI noted that 12 entities were above the ideal threshold, implying that they are able to meet their liabilities as they fall due although 7 of these enterprises had very high ratios exceeding 10. 7 entities had ratios below 1.5 and may have a challenge of paying their liabilities. \nThe liquidity assessment of four state enterprises namely Bank of Uganda, Pride Micro Finance, Post Bank Uganda Limited and Uganda Development Bank was not made because the financial institutions have mandatory liquidity thresholds. \n38", "metadata": {"headings": [{"headings_0": {"content": "d) Liquidity Assessment", "page": 50, "level": 3}}, {"headings_1": {"content": "c) Dividends", "page": 50, "level": 3}}, [{"headings_0": {"content": "d) Liquidity Assessment", "page": 50, "level": 3}}, {"headings_1": {"content": "c) Dividends", "page": 50, "level": 3}}], [{"headings_0": {"content": "d) Liquidity Assessment", "page": 50, "level": 3}}, {"headings_1": {"content": "c) Dividends", "page": 50, "level": 3}}], [{"headings_0": {"content": "d) Liquidity Assessment", "page": 50, "level": 3}}, {"headings_1": {"content": "c) Dividends", "page": 50, "level": 3}}]], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 18: Showing Enterprise Liquidity", "metadata": {"headings": [{"headings_0": {"content": "Table 18: Showing Enterprise Liquidity", "page": 51, "level": 1}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 50, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [[null, null, "**2018/19**", "**2017/18**"], ["1", "NEC Farm Katonga Limited", "938.09", "305.92"], ["2", "NEC Tractor Hire Scheme Limited", "15.86", "4.96"], ["3", "Uganda Development Corporation (Group)", "14.68", "62.07"], ["4", "NEC Tractor Project", "14.16", "8.32"], ["5", "Uganda Electricity Generation Company", "12.74", "7.62"], ["6", "Capital markets Authority", "11.58", "11.91"], ["7", "Nile Hotel International Limited", "10.60", "7.82"], ["8", "Uganda Electricity Distribution Company Limited", "9.37", "4.65"], ["9", "NEC Luwero Industries Limited", "5.04", "5.07"], ["10", "New Vision Printing and Publishing Company Limited", "4.21", "3.60"], ["11", "Uganda Property Holding", "3.34", "4.05"], ["12", "Civil Aviation Authority June 2019", "3.09", "1.89"], ["13", "Uganda Electricity Transmission Company Limited", "1.80", "1.47"], ["14", "National Water and Sewerage Corporation", "1.80", "1.31"], ["15", "Kilembe Mines Limited", "1.66", "2.00"], ["16", "Uganda Air Cargo Corporation", "1.29", "1.76"], ["17", "NEC Construction Works & Engineering Limited", "1.15", "3.85"], ["18", "Uganda Post Limited", "1.13", "1.09"], ["19", "Uganda Broadcasting Corporation", "0.54", "0.54"], ["20", "Mandela National Stadium", "0.54", "0.43"], ["21", "Uganda Wildlife Conservation education Centre", "0.41", "0.49"], ["22", "NEC Uzima Limited", "0.33", "2.04"]], "metadata": {"headings": [{"headings_0": {"content": "Table 18: Showing Enterprise Liquidity", "page": 51, "level": 1}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 50, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["No.", "Entity", "Current Ratio", "None"], "type": "table"}}, {"content": "I advised Government to ensure management of these entities strengthen their Treasury/working capital management strategies to ensure speedy collection of debts and reduction of liabilities.", "metadata": {"headings": [{"headings_0": {"content": "Table 18: Showing Enterprise Liquidity", "page": 51, "level": 1}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 50, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e) Long-term Debt", "metadata": {"headings": [{"headings_0": {"content": "e) Long-term Debt", "page": 51, "level": 3}}, {"headings_1": {"content": "Table 18: Showing Enterprise Liquidity", "page": 51, "level": 1}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Entities should be able to meet their long-term debt obligations. Gearing (debt) ratios measure the proportion of the enterprises\u2019 assets that are financed by debt. Although the risk levels vary from industry to industry, a debt ratio of more than 50% is considered undesirable. I noted that 8 State enterprises had debt ratios of more than 50% implying that their total assets were insufficient to cover their total debt. These included; UEDCL, UETCL, UEGCL, NEC Construction Works, Post Bank Uganda, Bank of Uganda, Pride Micro Finance and NWSC. \n18 enterprises had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt. Further analysis noted that 9 enterprises had very low gearing levels below 10% indicating availability of untapped source of financing for growth. \n39", "metadata": {"headings": [{"headings_0": {"content": "e) Long-term Debt", "page": 51, "level": 3}}, {"headings_1": {"content": "Table 18: Showing Enterprise Liquidity", "page": 51, "level": 1}}, [{"headings_0": {"content": "e) Long-term Debt", "page": 51, "level": 3}}, {"headings_1": {"content": "Table 18: Showing Enterprise Liquidity", "page": 51, "level": 1}}], [{"headings_0": {"content": "e) Long-term Debt", "page": 51, "level": 3}}, {"headings_1": {"content": "Table 18: Showing Enterprise Liquidity", "page": 51, "level": 1}}]], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 19: Showing Enterprise Gearing", "metadata": {"headings": [{"headings_0": {"content": "Table 19: Showing Enterprise Gearing", "page": 52, "level": 1}}, {"headings_1": {"content": "e) Long-term Debt", "page": 51, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [[null, null, "**2018/19**", "**2017/18**"], ["1", "Uganda Electricity Distribution Company Limited", "88.12", "86.97"], ["2", "Uganda Electricity Transmission Company Limited", "87.79", "87.48"], ["3", "Uganda Electricity Generation Company", "87.28", "85.44"], ["4", "NEC Construction Works & Engineering Limited", "86.73", "25.83"], ["5", "Post Bank Uganda Limited (Dec 2018)", "81.33", "82.40"], ["6", "Bank of Uganda", "80.97", "75.50"], ["7", "Pride Micro Finance (Dec 2018)", "58.55", "58.70"], ["8", "National Water and Sewerage Corporation", "58.30", "68.20"], ["9", "Civil Aviation Authority June 2019", "48.88", "49.51"], ["10", "NEC Uzima Limited", "44.21", "9.83"], ["11", "Uganda Development Bank (Dec 2018)", "31.48", "31.27"], ["12", "Uganda Post Limited", "21.12", "19.69"], ["13", "Uganda Development Corporation (Group)", "20.38", "29.43"], ["14", "New Vision Printing and Publishing Company Limited", "19.89", "20.05"], ["15", "Uganda Broadcasting Corporation", "17.81", "17.72"], ["16", "Uganda Air Cargo Corporation", "16.70", "15.17"], ["17", "Kilembe Mines Limited", "13.71", "15.61"], ["18", "Capital markets Authority", "8.44", "8.24"], ["19", "NEC Tractor Project", "7.04", "11.98"], ["20", "NEC Luwero Industries Limited", "6.74", "10.67"], ["21", "NEC Tractor Hire Scheme Limited", "5.42", "16.78"], ["22", "Uganda Wildlife Conservation education Centre", "2.81", "3.61"], ["23", "Mandela National Stadium", "2.53", "2.28"], ["24", "Uganda Property Holding", "0.63", "0.62"], ["25", "Nile Hotel International Limited", "0.25", "0.37"], ["26", "NEC Farm Katonga Limited", "0.02", "0.04"]], "metadata": {"headings": [{"headings_0": {"content": "Table 19: Showing Enterprise Gearing", "page": 52, "level": 1}}, {"headings_1": {"content": "e) Long-term Debt", "page": 51, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["No.", "Entity", "Debt Ratio (%)", "None"], "type": "table"}}, {"content": "In comparison to the previous year, NEC construction works increased its gearing from 25.8% to 86.7%, NEC Uzima also increased from 9.8% to 44.2% while NEC Tractor project, NEC Luwero industries and NEC Tractor hire scheme had reduced gearing by over 30% from the previous year. The rest of the entities had no notable change in the gearing levels.", "metadata": {"headings": [{"headings_0": {"content": "Table 19: Showing Enterprise Gearing", "page": 52, "level": 1}}, {"headings_1": {"content": "e) Long-term Debt", "page": 51, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "f) Interest cover", "metadata": {"headings": [{"headings_0": {"content": "f) Interest cover", "page": 52, "level": 3}}, {"headings_1": {"content": "Table 19: Showing Enterprise Gearing", "page": 52, "level": 1}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I analysed the interest cover of enterprises that had taken on loans to establish their ability to service the loans through payment of interest. Interest cover looks at how many", "metadata": {"headings": [{"headings_0": {"content": "f) Interest cover", "page": 52, "level": 3}}, {"headings_1": {"content": "Table 19: Showing Enterprise Gearing", "page": 52, "level": 1}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "times a Company\u2019s operating profits exceed its interest payable. A cover of four (4) times", "metadata": {"headings": [{"headings_0": {"content": "times a Company\u2019s operating profits exceed its interest payable. A cover of four (4) times", "page": 52, "level": 2}}, {"headings_1": {"content": "f) Interest cover", "page": 52, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "and above is usually considered to be safe, depending on the nature of industry. The implication is that a company is most likely to meet its interest payments. \nI noted that 8 State enterprises were better placed to meet their interest obligations, while 7 were not. The three worst performing State enterprises in this aspect were Bank \n40 \nof Uganda, Uganda Broadcasting Corporation and NEC Tractor Project, which may have challenges meeting their interest obligations.", "metadata": {"headings": [{"headings_0": {"content": "times a Company\u2019s operating profits exceed its interest payable. A cover of four (4) times", "page": 52, "level": 2}}, {"headings_1": {"content": "f) Interest cover", "page": 52, "level": 3}}, [{"headings_0": {"content": "times a Company\u2019s operating profits exceed its interest payable. A cover of four (4) times", "page": 52, "level": 2}}, {"headings_1": {"content": "f) Interest cover", "page": 52, "level": 3}}], [{"headings_0": {"content": "times a Company\u2019s operating profits exceed its interest payable. A cover of four (4) times", "page": 52, "level": 2}}, {"headings_1": {"content": "f) Interest cover", "page": 52, "level": 3}}], [{"headings_0": {"content": "times a Company\u2019s operating profits exceed its interest payable. A cover of four (4) times", "page": 52, "level": 2}}, {"headings_1": {"content": "f) Interest cover", "page": 52, "level": 3}}]], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 20: Showing Enterprises' ability to service loan obligations", "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing Enterprises' ability to service loan obligations", "page": 53, "level": 1}}, {"headings_1": {"content": "times a Company\u2019s operating profits exceed its interest payable. A cover of four (4) times", "page": 52, "level": 2}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["1", "NEC Luwero Industries Limited", "1,605,446,322", "2,898,800", "553.8"], ["2", "Uganda Property Holding", "2,295,266,559", "18,139,200", "126.5"], ["3", "NEC Construction Works & Engineering Limited", "1,174,872,802", "12,636,474", "93.0"], ["4", "NEC Tractor Hire Scheme Limited", "1,031,670,365", "21,136,041", "48.8"], ["5", "NEC Farm Katonga Limited", "28,230,596", "1,499,906", "18.8"], ["6", "National Water and Sewerage Corporation", "55,246,011,000", "5,993,271,000", "9.2"], ["7", "Uganda Development Bank (Dec 2018)", "15,810,821,000", "2,217,024,000", "7.1"], ["8", "Uganda Post Limited", "307,786,000", "54,711,000", "5.6"], ["9", "Pride Micro Finance (Dec 2018)", "28,944,865,000", "7,666,079,000", "3.8"], ["10", "Uganda Electricity Generation Company", "23,922,515,000", "8,256,418,000", "2.9"], ["11", "Civil Aviation Authority June 2019", "48,737,266,000", "20,574,758,000", "2.4"], ["12", "Post Bank Uganda Limited (Dec 2018)", "14,004,100,319", "8,465,096,709", "1.7"], ["13", "Bank of Uganda", "(727,747,000,000)", "127,835,000,000", "-5.7"], ["14", "Uganda Broadcasting Corporation", "(6,790,341,186)", "34,468,397", "-197.0"], ["15", "NEC Tractor Project", "(390,592,922)", "1,287,200", "-303.4"]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing Enterprises' ability to service loan obligations", "page": 53, "level": 1}}, {"headings_1": {"content": "times a Company\u2019s operating profits exceed its interest payable. A cover of four (4) times", "page": 52, "level": 2}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["", "N o . Entity", "Profit before Interest - UGX", "Interest (Financing cost) - UGX", "Interest Cover (No. of times)"], "type": "table"}}, {"content": "Through its oversight role, Government should caution the management of these enterprises to limit the amounts of debt to manageable levels guaranteed by improved profitability.", "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing Enterprises' ability to service loan obligations", "page": 53, "level": 1}}, {"headings_1": {"content": "times a Company\u2019s operating profits exceed its interest payable. A cover of four (4) times", "page": 52, "level": 2}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Overall Conclusion/Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Overall Conclusion/Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "Table 20: Showing Enterprises' ability to service loan obligations", "page": 53, "level": 1}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Whereas Government policy to invest in critical sectors of the economy is commendable, it is important to ensure that such investments are operating efficiently and effectively to meet Government objectives. There is need for Government to improve on supervision and monitoring of these entities. In addition, Government should issue comprehensive guidelines on the consolidation process and consider preparing a comprehensive", "metadata": {"headings": [{"headings_0": {"content": "Overall Conclusion/Recommendation", "page": 53, "level": 3}}, {"headings_1": {"content": "Table 20: Showing Enterprises' ability to service loan obligations", "page": 53, "level": 1}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Consolidated Summary Statement of Performance to include key performance", "metadata": {"headings": [{"headings_0": {"content": "Consolidated Summary Statement of Performance to include key performance", "page": 53, "level": 2}}, {"headings_1": {"content": "Overall Conclusion/Recommendation", "page": 53, "level": 3}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "measurement parameters as noted above. \n41", "metadata": {"headings": [{"headings_0": {"content": "Consolidated Summary Statement of Performance to include key performance", "page": 53, "level": 2}}, {"headings_1": {"content": "Overall Conclusion/Recommendation", "page": 53, "level": 3}}, [{"headings_0": {"content": "Consolidated Summary Statement of Performance to include key performance", "page": 53, "level": 2}}, {"headings_1": {"content": "Overall Conclusion/Recommendation", "page": 53, "level": 3}}]], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "PART 3: RESULTS OF AUDIT OF THEMATIC AND FOCUS AREAS", "metadata": {"headings": [{"headings_0": {"content": "PART 3: RESULTS OF AUDIT OF THEMATIC AND FOCUS AREAS", "page": 54, "level": 3}}, {"headings_1": {"content": "Consolidated Summary Statement of Performance to include key performance", "page": 53, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "This part contains the key audit findings of 4 thematic areas (3.1 to 3.4) and 8 focus areas (3.5 to 3.12) undertaken during the audit year ended 31 st December 2019. The detailed reports of the thematic areas have been separately issued and copies are available. \n3.1 \nPerformance of the Approved 2018/19 Budget", "metadata": {"headings": [{"headings_0": {"content": "PART 3: RESULTS OF AUDIT OF THEMATIC AND FOCUS AREAS", "page": 54, "level": 3}}, {"headings_1": {"content": "Consolidated Summary Statement of Performance to include key performance", "page": 53, "level": 2}}, [{"headings_0": {"content": "PART 3: RESULTS OF AUDIT OF THEMATIC AND FOCUS AREAS", "page": 54, "level": 3}}, {"headings_1": {"content": "Consolidated Summary Statement of Performance to include key performance", "page": 53, "level": 2}}]], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "3.1.1 Performance at the national level and selected MDAs", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Performance at the national level and selected MDAs", "page": 54, "level": 3}}, {"headings_1": {"content": "PART 3: RESULTS OF AUDIT OF THEMATIC AND FOCUS AREAS", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Government approved a budget of UGX.32 trillion for the financial year 2018/19. This was later revised to UGX.35 trillion through supplementary allocations. The theme for the budget was \u201cIndustrialization for job creation and shared prosperity\u201d The focus was productivity improvement, infrastructure development, improvement in the delivery of services, investment promotion and private sector growth, harnessing tourism potential, improving governance and pay reform and public debt management. \nI undertook a review of the performance/implementation of the 2018/19 approved budget and observed the following.", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Performance at the national level and selected MDAs", "page": 54, "level": 3}}, {"headings_1": {"content": "PART 3: RESULTS OF AUDIT OF THEMATIC AND FOCUS AREAS", "page": 54, "level": 3}}, [{"headings_0": {"content": "3.1.1 Performance at the national level and selected MDAs", "page": 54, "level": 3}}, {"headings_1": {"content": "PART 3: RESULTS OF AUDIT OF THEMATIC AND FOCUS AREAS", "page": 54, "level": 3}}]], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Government revenue and expenditure", "metadata": {"headings": [{"headings_0": {"content": "a) Government revenue and expenditure", "page": 54, "level": 3}}, {"headings_1": {"content": "3.1.1 Performance at the national level and selected MDAs", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Government planned to collect revenue of UGX.17.62tn from taxes, NTR and grants. UGX.17.86tn was realised which represents 101% revenue performance. In addition Government expected to fund the balance of UGX.17.41tn through domestic borrowing, budget support, external financing (both concessional and non-concessional loans), Appropriation on Aid collected by government departments as well as domestic debt refinancing. \nOut of a total budget of UGX.35.03tn, UGX.31.194tn was released leaving a balance of UGX.3.84tn. This translated in performance of 89.03%. Out of the total releases of", "metadata": {"headings": [{"headings_0": {"content": "a) Government revenue and expenditure", "page": 54, "level": 3}}, {"headings_1": {"content": "3.1.1 Performance at the national level and selected MDAs", "page": 54, "level": 3}}, [{"headings_0": {"content": "a) Government revenue and expenditure", "page": 54, "level": 3}}, {"headings_1": {"content": "3.1.1 Performance at the national level and selected MDAs", "page": 54, "level": 3}}]], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "UGX.31.194tn, UGX.30.646tn was spent leaving unspent balance of UGX.548bn", "metadata": {"headings": [{"headings_0": {"content": "UGX.31.194tn, UGX.30.646tn was spent leaving unspent balance of UGX.548bn", "page": 54, "level": 2}}, {"headings_1": {"content": "a) Government revenue and expenditure", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "representing absorption of 98.2%.", "metadata": {"headings": [{"headings_0": {"content": "UGX.31.194tn, UGX.30.646tn was spent leaving unspent balance of UGX.548bn", "page": 54, "level": 2}}, {"headings_1": {"content": "a) Government revenue and expenditure", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Un approved supplementary expenditure", "metadata": {"headings": [{"headings_0": {"content": "b) Un approved supplementary expenditure", "page": 54, "level": 3}}, {"headings_1": {"content": "UGX.31.194tn, UGX.30.646tn was spent leaving unspent balance of UGX.548bn", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Section 25(1) of the PFMA, 2015 provides that the Minister may approve a supplementary budget up to 3% of appropriated budget but is required to seek retrospective approval from Parliament within 4 months. \nDuring the year under review, the Minister approved a supplementary budget of", "metadata": {"headings": [{"headings_0": {"content": "b) Un approved supplementary expenditure", "page": 54, "level": 3}}, {"headings_1": {"content": "UGX.31.194tn, UGX.30.646tn was spent leaving unspent balance of UGX.548bn", "page": 54, "level": 2}}, [{"headings_0": {"content": "b) Un approved supplementary expenditure", "page": 54, "level": 3}}, {"headings_1": {"content": "UGX.31.194tn, UGX.30.646tn was spent leaving unspent balance of UGX.548bn", "page": 54, "level": 2}}]], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "UGX.1,772,222,007,231. However, upon tabling the expenditure to Parliament, only", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,772,222,007,231. However, upon tabling the expenditure to Parliament, only", "page": 54, "level": 2}}, {"headings_1": {"content": "b) Un approved supplementary expenditure", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "UGX.615,745,043,306 was approved leaving UGX.1,156,476,963,925 un approved. \nI advised the Minister to seek further guidance on how such reflected funds should be treated. \n42", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,772,222,007,231. However, upon tabling the expenditure to Parliament, only", "page": 54, "level": 2}}, {"headings_1": {"content": "b) Un approved supplementary expenditure", "page": 54, "level": 3}}, [{"headings_0": {"content": "UGX.1,772,222,007,231. However, upon tabling the expenditure to Parliament, only", "page": 54, "level": 2}}, {"headings_1": {"content": "b) Un approved supplementary expenditure", "page": 54, "level": 3}}], [{"headings_0": {"content": "UGX.1,772,222,007,231. However, upon tabling the expenditure to Parliament, only", "page": 54, "level": 2}}, {"headings_1": {"content": "b) Un approved supplementary expenditure", "page": 54, "level": 3}}]], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c) Implementation of Government projects", "metadata": {"headings": [{"headings_0": {"content": "c) Implementation of Government projects", "page": 55, "level": 3}}, {"headings_1": {"content": "UGX.1,772,222,007,231. However, upon tabling the expenditure to Parliament, only", "page": 54, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I observed that 43 Government Projects had funds available of UGX.2.31tn to implement project activities. However, only UGX.1.58tn was spent resulting into unutilised balance of UGX.736bn which represents a low absorption capacity of 68%. This was majorly attributed to delays in approving work plans, long procurement processes, delays in signing of contracts and slow execution of works among others. \nAs a result, there were partial or non-implemented planned activities, interest charges on unwithdrawn funds of UGX.90.6bn, increased project administration costs as a result of project extensions, and delayed service delivery to the beneficiary communities. \nI advised the Government to work closely with the relevant stakeholders to fast track implementation of project activities and ensure project milestones are achieved.", "metadata": {"headings": [{"headings_0": {"content": "c) Implementation of Government projects", "page": 55, "level": 3}}, {"headings_1": {"content": "UGX.1,772,222,007,231. However, upon tabling the expenditure to Parliament, only", "page": 54, "level": 2}}, [{"headings_0": {"content": "c) Implementation of Government projects", "page": 55, "level": 3}}, {"headings_1": {"content": "UGX.1,772,222,007,231. However, upon tabling the expenditure to Parliament, only", "page": 54, "level": 2}}], [{"headings_0": {"content": "c) Implementation of Government projects", "page": 55, "level": 3}}, {"headings_1": {"content": "UGX.1,772,222,007,231. However, upon tabling the expenditure to Parliament, only", "page": 54, "level": 2}}]], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d) Garnishee of Government funds", "metadata": {"headings": [{"headings_0": {"content": "d) Garnishee of Government funds", "page": 55, "level": 3}}, {"headings_1": {"content": "c) Implementation of Government projects", "page": 55, "level": 3}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In the FY 2018/19, a total of UGX.66,550,119,068 and USD.528,000, on seventeen (17) bank accounts, was attached by way of Garnishee orders against Government. I observed that judgment debtors are increasingly resorting to the use of Garnishee orders against Government accounts as a means of enforcement. This was partly due to absence of a clear and proper procedure and policy for the effective settlement of court decisions and orders entered against the GOU. The effect is that planned Government programmes are not implemented. \nGovernment should devise a strategy of managing the payment of debts arising out of court awards as a means of limiting recourse to garnishee of Government accounts", "metadata": {"headings": [{"headings_0": {"content": "d) Garnishee of Government funds", "page": 55, "level": 3}}, {"headings_1": {"content": "c) Implementation of Government projects", "page": 55, "level": 3}}, [{"headings_0": {"content": "d) Garnishee of Government funds", "page": 55, "level": 3}}, {"headings_1": {"content": "c) Implementation of Government projects", "page": 55, "level": 3}}]], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e) Analysis of the extent of implementation of Planned Activities", "metadata": {"headings": [{"headings_0": {"content": "e) Analysis of the extent of implementation of Planned Activities", "page": 55, "level": 8}}, {"headings_1": {"content": "d) Garnishee of Government funds", "page": 55, "level": 3}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I sampled 78 entities with a total budget of UGX.14.2 tn (40.5% of the national budget) and 6,262 activities for further analysis of the extent of implementation of planned activities. Based on the work I performed I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "e) Analysis of the extent of implementation of Planned Activities", "page": 55, "level": 8}}, {"headings_1": {"content": "d) Garnishee of Government funds", "page": 55, "level": 3}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i. Failure to budget for Non-Tax Revenue (NTR)", "metadata": {"headings": [{"headings_0": {"content": "i. Failure to budget for Non-Tax Revenue (NTR)", "page": 55, "level": 8}}, {"headings_1": {"content": "e) Analysis of the extent of implementation of Planned Activities", "page": 55, "level": 8}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Twelve (12) entities representing (15%) of the sample did not budget for NTR contrary to PFMR. Despite the non-budgeting the entities collected NTR of UGX. 8.3bn as NTR Failure to budget for NTR was mainly due to non-registration of entities on the URA web portal to enable MoFPED generate estimates. In addition the PBS module could not allow the inputting of NTR budget estimates. Failure to budget for NTR makes it impossible to assess the performance of these entities in achieving the NTR targets.", "metadata": {"headings": [{"headings_0": {"content": "i. Failure to budget for Non-Tax Revenue (NTR)", "page": 55, "level": 8}}, {"headings_1": {"content": "e) Analysis of the extent of implementation of Planned Activities", "page": 55, "level": 8}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ii. Off budget financing", "metadata": {"headings": [{"headings_0": {"content": "ii. Off budget financing", "page": 55, "level": 3}}, {"headings_1": {"content": "i. Failure to budget for Non-Tax Revenue (NTR)", "page": 55, "level": 8}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Twenty one (21) of the Seventy eight (78) sampled entities received off budget financing amounting to UGX.320bn representing 10% of the total approved budgets of these (21) entities. These funds were never transferred to the UCF contrary to the PFMA. Non remittance of off budget funds is contrary to the law and may also result in duplication of activities. \n43", "metadata": {"headings": [{"headings_0": {"content": "ii. Off budget financing", "page": 55, "level": 3}}, {"headings_1": {"content": "i. Failure to budget for Non-Tax Revenue (NTR)", "page": 55, "level": 8}}, [{"headings_0": {"content": "ii. Off budget financing", "page": 55, "level": 3}}, {"headings_1": {"content": "i. Failure to budget for Non-Tax Revenue (NTR)", "page": 55, "level": 8}}]], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "iii. Unquantified outputs/activities", "metadata": {"headings": [{"headings_0": {"content": "iii. Unquantified outputs/activities", "page": 56, "level": 3}}, {"headings_1": {"content": "ii. Off budget financing", "page": 55, "level": 3}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Out of a total of 6,262 activities planned for implementation in the 78 sampled entities, I assessed the implementation of 4,248 activities representing 68% of the total planned activities in the sampled entities. \nI noted that out of the 4,248 activities assessed, 1,056 (25%) activities were not quantified to enable measurement of performance. The failure to quantify out-puts was a result of absence of M&E functions to review work plans and the information entered in the PBS by the planners. In some cases planners were not conversant with the PBS system and needed training while some entities lacked planners. Non quantification of outputs/activities makes it difficult to assess the extent to which the entities have undertaken the implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "iii. Unquantified outputs/activities", "page": 56, "level": 3}}, {"headings_1": {"content": "ii. Off budget financing", "page": 55, "level": 3}}, [{"headings_0": {"content": "iii. Unquantified outputs/activities", "page": 56, "level": 3}}, {"headings_1": {"content": "ii. Off budget financing", "page": 55, "level": 3}}]], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "iv. Implementation of Quantified outputs/activities", "metadata": {"headings": [{"headings_0": {"content": "iv. Implementation of Quantified outputs/activities", "page": 56, "level": 3}}, {"headings_1": {"content": "iii. Unquantified outputs/activities", "page": 56, "level": 3}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Out of a total of 3,1921 quantified activities assessed, 1,883 (44%) activities were fully implemented, 829 (20%) were partially implemented, while 480 (11%) activities were not implemented at all. The partial and non-implementation of activities/outputs was attributed to unrealistic targets that are not based on past experience, inadequate funding, poor contract management practices, burden of settling domestic arrears, change of priorities without corresponding availability of resources and garnishee orders on Government accounts. Partial and non-implementation of activities denies the beneficiaries the intended services.", "metadata": {"headings": [{"headings_0": {"content": "iv. Implementation of Quantified outputs/activities", "page": 56, "level": 3}}, {"headings_1": {"content": "iii. Unquantified outputs/activities", "page": 56, "level": 3}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Figure 2: Extent of implementation of planned activities", "metadata": {"headings": [{"headings_0": {"content": "Figure 2: Extent of implementation of planned activities", "page": 56, "level": 2}}, {"headings_1": {"content": "iv. Implementation of Quantified outputs/activities", "page": 56, "level": 3}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Not Implemented 11% Not quantified 25% Partially implemented 20%", "metadata": {"headings": [{"headings_0": {"content": "Not Implemented 11% Not quantified 25% Partially implemented 20%", "page": 56, "level": 4}}, {"headings_1": {"content": "Figure 2: Extent of implementation of planned activities", "page": 56, "level": 2}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Fully Implemented 44%", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented 44%", "page": 56, "level": 4}}, {"headings_1": {"content": "Not Implemented 11% Not quantified 25% Partially implemented 20%", "page": 56, "level": 4}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Government is advised to address the challenges in budgeting such as limitations of the PBS, lack of M & E officers, provision of resources and implementation of the planned activities to enable the achievement of the objectives of the NDP II.", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented 44%", "page": 56, "level": 4}}, {"headings_1": {"content": "Not Implemented 11% Not quantified 25% Partially implemented 20%", "page": 56, "level": 4}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "1 Total Sampled Out-puts (4,248) minus what was not quantified (1,056)", "metadata": {"headings": [{"headings_0": {"content": "1 Total Sampled Out-puts (4,248) minus what was not quantified (1,056)", "page": 56, "level": 4}}, {"headings_1": {"content": "Fully Implemented 44%", "page": 56, "level": 4}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "44 \n3.1.2 Performance in the Local Governments \nI reviewed the performance in a sample of 101 (60%) out of 168 Districts and Municipalities and made the following observations:", "metadata": {"headings": [{"headings_0": {"content": "1 Total Sampled Out-puts (4,248) minus what was not quantified (1,056)", "page": 56, "level": 4}}, {"headings_1": {"content": "Fully Implemented 44%", "page": 56, "level": 4}}, [{"headings_0": {"content": "1 Total Sampled Out-puts (4,248) minus what was not quantified (1,056)", "page": 56, "level": 4}}, {"headings_1": {"content": "Fully Implemented 44%", "page": 56, "level": 4}}], [{"headings_0": {"content": "1 Total Sampled Out-puts (4,248) minus what was not quantified (1,056)", "page": 56, "level": 4}}, {"headings_1": {"content": "Fully Implemented 44%", "page": 56, "level": 4}}]], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Revenue Performance", "metadata": {"headings": [{"headings_0": {"content": "a) Revenue Performance", "page": 57, "level": 3}}, {"headings_1": {"content": "1 Total Sampled Out-puts (4,248) minus what was not quantified (1,056)", "page": 56, "level": 4}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I compared the approved Budget against the warrants (releases) and noted that Transfers received from the consolidated fund performed at 99%, while Local revenue performed at 76% of budget contributing only 3% towards the total warrants/releases. Transfers received from other Government units performed at 81% and Grants (donors funding) performed at 65% as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "a) Revenue Performance", "page": 57, "level": 3}}, {"headings_1": {"content": "1 Total Sampled Out-puts (4,248) minus what was not quantified (1,056)", "page": 56, "level": 4}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 21: Showing revenue performance of local governments", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Showing revenue performance of local governments", "page": 57, "level": 1}}, {"headings_1": {"content": "a) Revenue Performance", "page": 57, "level": 3}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1**", "Transfers received from the consolidated fund", "2,163,167,916,562", "2,137,213,915,252", "99%"], ["**2**", "Local revenue", "112,458,420,725", "85,219,652,840", "76%"], ["**3**", "Transfers received from other Government units", "374,774,295,347", "304,433,083,584", "81%"], ["**4**", "Grants (Donors funding) received", "131,084,401,244", "84,666,243,311", "65%"], ["", "**Total**", "**2,781,485,033,878**", "**2,611,532,894,987**", "**94%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 21: Showing revenue performance of local governments", "page": 57, "level": 1}}, {"headings_1": {"content": "a) Revenue Performance", "page": 57, "level": 3}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["No", "Revenue Source", "Approved Budget - UGX", "Warrants/Releases - UGX", "%age performance"], "type": "table"}}, {"content": "The analysis showing the contribution of each revenue source towards the total warrants/releases is shown below:", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Showing revenue performance of local governments", "page": 57, "level": 1}}, {"headings_1": {"content": "a) Revenue Performance", "page": 57, "level": 3}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Figure 3: Showing Contribution of each revenue source for Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Figure 3: Showing Contribution of each revenue source for Local Governments", "page": 57, "level": 1}}, {"headings_1": {"content": "Table 21: Showing revenue performance of local governments", "page": 57, "level": 1}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "3% 3% 12%", "metadata": {"headings": [{"headings_0": {"content": "3% 3% 12%", "page": 57, "level": 4}}, {"headings_1": {"content": "Figure 3: Showing Contribution of each revenue source for Local Governments", "page": 57, "level": 1}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "82%", "metadata": {"headings": [{"headings_0": {"content": "82%", "page": 57, "level": 4}}, {"headings_1": {"content": "3% 3% 12%", "page": 57, "level": 4}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Grants (Donors) received", "metadata": {"headings": [{"headings_0": {"content": "Grants (Donors) received", "page": 57, "level": 4}}, {"headings_1": {"content": "82%", "page": 57, "level": 4}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Local revenue", "metadata": {"headings": [{"headings_0": {"content": "Grants (Donors) received", "page": 57, "level": 4}}, {"headings_1": {"content": "82%", "page": 57, "level": 4}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Transfers received from other", "metadata": {"headings": [{"headings_0": {"content": "Transfers received from other", "page": 57, "level": 4}}, {"headings_1": {"content": "Grants (Donors) received", "page": 57, "level": 4}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Government units", "metadata": {"headings": [{"headings_0": {"content": "Transfers received from other", "page": 57, "level": 4}}, {"headings_1": {"content": "Grants (Donors) received", "page": 57, "level": 4}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Transfers received from the consolidated fund", "metadata": {"headings": [{"headings_0": {"content": "Transfers received from the consolidated fund", "page": 57, "level": 4}}, {"headings_1": {"content": "Transfers received from other", "page": 57, "level": 4}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Accounting Officers attributed the underperformance to low revenue base, the splitting and creation of new Administrative Units, budget cuts and unrealistic budgeting. \nI advised the Local Governments to engage the relevant authorities to honour their obligations and develop strategies to enhance local revenue collections. \n45", "metadata": {"headings": [{"headings_0": {"content": "Transfers received from the consolidated fund", "page": 57, "level": 4}}, {"headings_1": {"content": "Transfers received from other", "page": 57, "level": 4}}, [{"headings_0": {"content": "Transfers received from the consolidated fund", "page": 57, "level": 4}}, {"headings_1": {"content": "Transfers received from other", "page": 57, "level": 4}}], [{"headings_0": {"content": "Transfers received from the consolidated fund", "page": 57, "level": 4}}, {"headings_1": {"content": "Transfers received from other", "page": 57, "level": 4}}]], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Local Revenue Performance", "metadata": {"headings": [{"headings_0": {"content": "b) Local Revenue Performance", "page": 58, "level": 3}}, {"headings_1": {"content": "Transfers received from the consolidated fund", "page": 57, "level": 4}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I reviewed the Tax and NTR estimates which constitute Local revenue and noted that out of the budgeted local revenue of UGX.112,458,420,725 for the financial year 2018/19, only UGX.85,219,652,840 was collected, representing a performance of 76% of the target. \nIt was observed that out of the sample of 101 entities, 51 (50%) districts and Municipalities registered local revenue performance of 75% and above, 27 (27%) registered a moderate performance of 50% to 74% while, 23 (23%) performed below", "metadata": {"headings": [{"headings_0": {"content": "b) Local Revenue Performance", "page": 58, "level": 3}}, {"headings_1": {"content": "Transfers received from the consolidated fund", "page": 57, "level": 4}}, [{"headings_0": {"content": "b) Local Revenue Performance", "page": 58, "level": 3}}, {"headings_1": {"content": "Transfers received from the consolidated fund", "page": 57, "level": 4}}]], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "50%.", "metadata": {"headings": [{"headings_0": {"content": "50%.", "page": 58, "level": 2}}, {"headings_1": {"content": "b) Local Revenue Performance", "page": 58, "level": 3}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The districts of Kaabong, Kween and Bulambuli registered the highest performance of 211%, 200% and 154% respectively while Tororo, Bundibugyo and Kibaale registered the lowest performance of 18%, 14% and 11% respectively. \nThe Accounting Officers attributed the performance to low tax base, creation of new entities which reduced local revenue collections changes in tax policy, natural calamities, animal quarantine and negative attitude towards paying taxes. I advised the Local Governments to initiate measures to ensure that all budgeted local revenue is realised.", "metadata": {"headings": [{"headings_0": {"content": "50%.", "page": 58, "level": 2}}, {"headings_1": {"content": "b) Local Revenue Performance", "page": 58, "level": 3}}, [{"headings_0": {"content": "50%.", "page": 58, "level": 2}}, {"headings_1": {"content": "b) Local Revenue Performance", "page": 58, "level": 3}}]], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c) Unrealised Donor Funding (Grants received)", "metadata": {"headings": [{"headings_0": {"content": "c) Unrealised Donor Funding (Grants received)", "page": 58, "level": 8}}, {"headings_1": {"content": "50%.", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted that the 101 (60%) entities budgeted to receive UGX.131,084,401,244 from development partners to fund health and education related activities. However, only", "metadata": {"headings": [{"headings_0": {"content": "c) Unrealised Donor Funding (Grants received)", "page": 58, "level": 8}}, {"headings_1": {"content": "50%.", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "UGX.84,666,243,311 (65%) was realized leading to unrealised funds of", "metadata": {"headings": [{"headings_0": {"content": "UGX.84,666,243,311 (65%) was realized leading to unrealised funds of", "page": 58, "level": 2}}, {"headings_1": {"content": "c) Unrealised Donor Funding (Grants received)", "page": 58, "level": 8}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "UGX.46,418,157,933 (35%). \nThe Accounting Officers attributed the shortfall to the budget estimates that are prepared on the assumption that the local Governments would receive the same donor funding of the prior years.", "metadata": {"headings": [{"headings_0": {"content": "UGX.84,666,243,311 (65%) was realized leading to unrealised funds of", "page": 58, "level": 2}}, {"headings_1": {"content": "c) Unrealised Donor Funding (Grants received)", "page": 58, "level": 8}}, [{"headings_0": {"content": "UGX.84,666,243,311 (65%) was realized leading to unrealised funds of", "page": 58, "level": 2}}, {"headings_1": {"content": "c) Unrealised Donor Funding (Grants received)", "page": 58, "level": 8}}]], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Consequently, planned activities funded by development partners such as", "metadata": {"headings": [{"headings_0": {"content": "Consequently, planned activities funded by development partners such as", "page": 58, "level": 2}}, {"headings_1": {"content": "UGX.84,666,243,311 (65%) was realized leading to unrealised funds of", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "immunisation, HIV, malaria treatment and construction of primary schools were not implemented. \nI advised the Local Governments to engage the relevant agencies to honour their obligations.", "metadata": {"headings": [{"headings_0": {"content": "Consequently, planned activities funded by development partners such as", "page": 58, "level": 2}}, {"headings_1": {"content": "UGX.84,666,243,311 (65%) was realized leading to unrealised funds of", "page": 58, "level": 2}}, [{"headings_0": {"content": "Consequently, planned activities funded by development partners such as", "page": 58, "level": 2}}, {"headings_1": {"content": "UGX.84,666,243,311 (65%) was realized leading to unrealised funds of", "page": 58, "level": 2}}]], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d) Absorption of funds", "metadata": {"headings": [{"headings_0": {"content": "d) Absorption of funds", "page": 58, "level": 3}}, {"headings_1": {"content": "Consequently, planned activities funded by development partners such as", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted that out of the total warrants (releases) of UGX.2,611,532,894,987 the Local Governments spent UGX.2,498,855,842,038 (96%) representing an under-absorption", "metadata": {"headings": [{"headings_0": {"content": "d) Absorption of funds", "page": 58, "level": 3}}, {"headings_1": {"content": "Consequently, planned activities funded by development partners such as", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "of UGX.112,677,052,949 (4%) as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "of UGX.112,677,052,949 (4%) as shown in the table below;", "page": 58, "level": 2}}, {"headings_1": {"content": "d) Absorption of funds", "page": 58, "level": 3}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Table 22: Showing Levels of absorption of funds by Local governments", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Showing Levels of absorption of funds by Local governments", "page": 58, "level": 1}}, {"headings_1": {"content": "of UGX.112,677,052,949 (4%) as shown in the table below;", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["2,611,532,894,987", "2,498,855,842,038", "112,677,052,949"]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Showing Levels of absorption of funds by Local governments", "page": 58, "level": 1}}, {"headings_1": {"content": "of UGX.112,677,052,949 (4%) as shown in the table below;", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Warrants (Released Funds) (UGX)", "Expenditure (UGX)", "Unspent (UGX)"], "type": "table"}}, {"content": "46 \nThe unutilized UGX.112,677,052,949 was swept back to the Consolidated Fund. Consequently, the intended outputs were not fully achieved. Under absorption was attributed to mainly unpaid salaries due to delayed recruitment of staff and hybrid procurement procedures under the UgIFT programme. \nI advised the Local Governments to liaise with the District Service Commissions, Ministry of Public Service, Ministry of Health and Ministry of Education and Sports to address bottlenecks in staff recruitments and UgIFT programs.", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Showing Levels of absorption of funds by Local governments", "page": 58, "level": 1}}, {"headings_1": {"content": "of UGX.112,677,052,949 (4%) as shown in the table below;", "page": 58, "level": 2}}, [{"headings_0": {"content": "Table 22: Showing Levels of absorption of funds by Local governments", "page": 58, "level": 1}}, {"headings_1": {"content": "of UGX.112,677,052,949 (4%) as shown in the table below;", "page": 58, "level": 2}}], [{"headings_0": {"content": "Table 22: Showing Levels of absorption of funds by Local governments", "page": 58, "level": 1}}, {"headings_1": {"content": "of UGX.112,677,052,949 (4%) as shown in the table below;", "page": 58, "level": 2}}]], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e) Implementation of Key Outputs", "metadata": {"headings": [{"headings_0": {"content": "e) Implementation of Key Outputs", "page": 59, "level": 3}}, {"headings_1": {"content": "Table 22: Showing Levels of absorption of funds by Local governments", "page": 58, "level": 1}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "During the year under review, Districts and Municipal Councils planned to implement and achieve both recurrent and development activities under various programmes. The key deliverables for the financial year were highlighted in the memorandum Statement of Performance of the entities\u2019 financial statements. \nI inspected a sample of 358 projects and sub projects under UgIFT, NUSAF3, URF, Water, YLP and UWEP programmes in 43 LGs representing (26%) of the 168 LGs audited to establish the status of implementation. The results of inspections revealed that 210 (59%) projects/subprojects were fully achieved, 112(39%) partially implemented while the balance of 36(10%) were not implemented at all. \nAs a result, the community was denied the opportunity to access services required to improve their standard of living. \nI also noted that the presentation of key outputs in the statement of performance differed across entities. Out of 43 entities, 22 (51%) LGs did not quantify their outputs/activities to enable assessment of the level of implementation. \nThe Accounting Officers attributed the partially and non-implemented projects and subprojects mainly to budget cuts and the hybrid procurement procedures. The differing presentation of key outputs in the statement of performance was attributed to inadequate guidance on the preparation of the statement from the Accountant", "metadata": {"headings": [{"headings_0": {"content": "e) Implementation of Key Outputs", "page": 59, "level": 3}}, {"headings_1": {"content": "Table 22: Showing Levels of absorption of funds by Local governments", "page": 58, "level": 1}}, [{"headings_0": {"content": "e) Implementation of Key Outputs", "page": 59, "level": 3}}, {"headings_1": {"content": "Table 22: Showing Levels of absorption of funds by Local governments", "page": 58, "level": 1}}], [{"headings_0": {"content": "e) Implementation of Key Outputs", "page": 59, "level": 3}}, {"headings_1": {"content": "Table 22: Showing Levels of absorption of funds by Local governments", "page": 58, "level": 1}}], [{"headings_0": {"content": "e) Implementation of Key Outputs", "page": 59, "level": 3}}, {"headings_1": {"content": "Table 22: Showing Levels of absorption of funds by Local governments", "page": 58, "level": 1}}]], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "General.", "metadata": {"headings": [{"headings_0": {"content": "General.", "page": 59, "level": 2}}, {"headings_1": {"content": "e) Implementation of Key Outputs", "page": 59, "level": 3}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I advised the Local Governments to engage relevant Ministries to address the hybrid procurement challenges and also, to engage the Accountant General for the required guidance on the preparation of the statement of performance. \n3.2", "metadata": {"headings": [{"headings_0": {"content": "General.", "page": 59, "level": 2}}, {"headings_1": {"content": "e) Implementation of Key Outputs", "page": 59, "level": 3}}, [{"headings_0": {"content": "General.", "page": 59, "level": 2}}, {"headings_1": {"content": "e) Implementation of Key Outputs", "page": 59, "level": 3}}]], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Compensations of Project Affected Persons (PAPS) and Acquisition of Right of Way", "metadata": {"headings": [{"headings_0": {"content": "Compensations of Project Affected Persons (PAPS) and Acquisition of Right of Way", "page": 59, "level": 8}}, {"headings_1": {"content": "General.", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The National Development plan II for 2015/16-2019/20 and the Energy Sector Development Plan for the same period, target enhancement of power generation capacity through construction of Hydropower Power Plants and expansion of electricity transmission lines in different areas of the Country. \nGovernment spent USD.330,690,000 (approximately UGX.1.25 trillion 2 ) in 3 financial years (2016/17, 2017/18 and 2018/19) on 18 projects over 50 districts in counterpart funding", "metadata": {"headings": [{"headings_0": {"content": "Compensations of Project Affected Persons (PAPS) and Acquisition of Right of Way", "page": 59, "level": 8}}, {"headings_1": {"content": "General.", "page": 59, "level": 2}}, [{"headings_0": {"content": "Compensations of Project Affected Persons (PAPS) and Acquisition of Right of Way", "page": 59, "level": 8}}, {"headings_1": {"content": "General.", "page": 59, "level": 2}}]], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2 Taking an average exchange rate of UGX.3800:1USD", "metadata": {"headings": [{"headings_0": {"content": "2 Taking an average exchange rate of UGX.3800:1USD", "page": 59, "level": 4}}, {"headings_1": {"content": "Compensations of Project Affected Persons (PAPS) and Acquisition of Right of Way", "page": 59, "level": 8}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "47 \ntowards payment of compensation of Project Affected Persons (PAPS). I selected 4 projects with a compensation value of UGX.96.785 billion and observed the following key matters:", "metadata": {"headings": [{"headings_0": {"content": "2 Taking an average exchange rate of UGX.3800:1USD", "page": 59, "level": 4}}, {"headings_1": {"content": "Compensations of Project Affected Persons (PAPS) and Acquisition of Right of Way", "page": 59, "level": 8}}, [{"headings_0": {"content": "2 Taking an average exchange rate of UGX.3800:1USD", "page": 59, "level": 4}}, {"headings_1": {"content": "Compensations of Project Affected Persons (PAPS) and Acquisition of Right of Way", "page": 59, "level": 8}}]], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 60, "level": 2}}, {"headings_1": {"content": "2 Taking an average exchange rate of UGX.3800:1USD", "page": 59, "level": 4}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "There were significant delays in undertaking Resettlement Action Plan (RAP) Studies and Social Impact Assessment with a time lag of 3 to 5 years which led to delayed commencement of projects after the loan effective dates, and as a result Government paid a sum UGX.37.37 billion and UGX.0.815 billion in commitment fees on loans acquired for the industrial park and Mbarara-Nkenda projects. \nb) The project cut-off dates were not communicated to the communities and as a result PAPs continued to develop their land and transacting other businesses after completion of the developments inventory. This resulted in increased compensation on Mbarara- Nkenda and Kawanda-Masaka by UGX.1.153 billion.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 60, "level": 2}}, {"headings_1": {"content": "2 Taking an average exchange rate of UGX.3800:1USD", "page": 59, "level": 4}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 60, "level": 2}}, {"headings_1": {"content": "a)", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Several valuation disputes which ended up raising the cost of the projects as a result of", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 60, "level": 2}}, {"headings_1": {"content": "a)", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "revaluation. For example, Mbarara-Nkenda and Kawanda-Masaka project cost increased", "metadata": {"headings": [{"headings_0": {"content": "revaluation. For example, Mbarara-Nkenda and Kawanda-Masaka project cost increased", "page": 60, "level": 2}}, {"headings_1": {"content": "c)", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "by UGX.13.36 billion and 28.76 billion, respectively. \nd) The was low absorption rate of compensation funds released by Government on two projects of industrial park and Mbarara-Nkenda projects, where out of the released UGX.200.6 billion, only 110.5 billion had been paid out indicating an absorption rate of only 55%. \ne) Despite the availability of funds for compensation by Government, PAPs delayed to be paid. 30% of paid PAPs took between 1 and 2 years to be paid contrary to the required six months. As a result of the delay, 37 legal suits were made against UETCL amounting to UGX.42.9 billion. \nThe Value for Money audit undertaken in this area and reported separately in part 4, of this report revealed that the land acquisition and compensation process faced four major challenges, namely:", "metadata": {"headings": [{"headings_0": {"content": "revaluation. For example, Mbarara-Nkenda and Kawanda-Masaka project cost increased", "page": 60, "level": 2}}, {"headings_1": {"content": "c)", "page": 60, "level": 2}}, [{"headings_0": {"content": "revaluation. For example, Mbarara-Nkenda and Kawanda-Masaka project cost increased", "page": 60, "level": 2}}, {"headings_1": {"content": "c)", "page": 60, "level": 2}}]], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 60, "level": 2}}, {"headings_1": {"content": "revaluation. For example, Mbarara-Nkenda and Kawanda-Masaka project cost increased", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Increasing compensation costs of over UGX.28.54 billion due to delayed commencement of compensation, registration of new claims, non-standardised application of valuation rates and payment for land held in trust for Ugandans;", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 60, "level": 2}}, {"headings_1": {"content": "revaluation. For example, Mbarara-Nkenda and Kawanda-Masaka project cost increased", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 60, "level": 2}}, {"headings_1": {"content": "i.", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Misalignment of the corridor for Karuma-Lira transmission line due to erroneous control points; \niii. Extension of the activity beyond the planned timeframe, due to grievances by PAPs and delayed feedback from coordinating agencies; and \niv. Claims for rock deposits which risk doubling the costs of compensation for Karuma and increasing those for Isimba by up to 12 times. In addition, the 119 vulnerable PAPs displaced under Karuma are yet to be resettled. \nI advised Government to take a holistic review of the compensation processes to iron out deficiencies which lead to unnecessary leakage of funds. \n3.3 \nManagement of the National Backbone Project \nSection 4 (a) of the NITA Act provides that NITA-U shall provide internet services to the Government. In addition, regulation 10 of the NITA-U (E-Government) regulations provides that all public bodies shall use the NBI and electronic Government infrastructure as the primary vehicle for all Government data, internet and voice services. \n48 \nThe NBI/EGI project is an important intervention by GOU to address the challenge of internet connectivity and ICT infrastructure to enhance e-Government services across Government entities in the whole country; which is in line with the NDP priorities and Vision 2040. To date, the GOU has invested a total of USD.191 million in the NBI/EGI project. A review of the operations of the NBI/EGI revealed the following:", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 60, "level": 2}}, {"headings_1": {"content": "i.", "page": 60, "level": 2}}, [{"headings_0": {"content": "ii.", "page": 60, "level": 2}}, {"headings_1": {"content": "i.", "page": 60, "level": 2}}], [{"headings_0": {"content": "ii.", "page": 60, "level": 2}}, {"headings_1": {"content": "i.", "page": 60, "level": 2}}], [{"headings_0": {"content": "ii.", "page": 60, "level": 2}}, {"headings_1": {"content": "i.", "page": 60, "level": 2}}], [{"headings_0": {"content": "ii.", "page": 60, "level": 2}}, {"headings_1": {"content": "i.", "page": 60, "level": 2}}], [{"headings_0": {"content": "ii.", "page": 60, "level": 2}}, {"headings_1": {"content": "i.", "page": 60, "level": 2}}]], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "3.3.1 Limited use of the NBI/EG infrastructure", "metadata": {"headings": [{"headings_0": {"content": "3.3.1 Limited use of the NBI/EG infrastructure", "page": 61, "level": 3}}, {"headings_1": {"content": "ii.", "page": 60, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted that a total of 445 sites out of the envisaged 20,000 are connected to the NBI and of these 369 are using the related services. 76 sites though connected to the NBI, are not utilising the available services. Under the circumstances, Government is still a long way from realising its target of having all Government sites connected to the NBI. Since the law requires all Government data to be transmitted via the NBI there is need to enforce this by making sure that all connected sites use this service. \nThe UGX.1.047bn spent on last-mile connection infrastructure to the 76 sites which are not using the NBI services may be wasted if the investment is not put to proper use and the equipment may become obsolete before usage. Relatedly a total of UGX.25 bn was in the FYs 17/18 and 18/19 used by MDAs, which are connected to the NBI, to pay for alternative internet bandwidth service providers. This is against the law and because their budgets had already been included in the NITA-U budget it points to wastage.", "metadata": {"headings": [{"headings_0": {"content": "3.3.1 Limited use of the NBI/EG infrastructure", "page": 61, "level": 3}}, {"headings_1": {"content": "ii.", "page": 60, "level": 2}}, [{"headings_0": {"content": "3.3.1 Limited use of the NBI/EG infrastructure", "page": 61, "level": 3}}, {"headings_1": {"content": "ii.", "page": 60, "level": 2}}]], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "3.3.2 Limited use of the National data centre services", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Limited use of the National data centre services", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.1 Limited use of the NBI/EG infrastructure", "page": 61, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Government has so far invested USD12,410,794 on setting up a national data centre. Currently, 82 out of 342 Government online applications are using the data centre services. It should be noted that running parallel data centres is costly for the Government due to the duplication of costs. Currently, 40% of the available data centre capacity is being utilized. I advised Government to ensure that all new data centre implementations and upgrades are approved by NITA-U before budget allocation, this way NITA-U will ensure that all applications that can be accommodated come on board.", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Limited use of the National data centre services", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.1 Limited use of the NBI/EG infrastructure", "page": 61, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "3.3.3 Coverage of the NBI", "metadata": {"headings": [{"headings_0": {"content": "3.3.3 Coverage of the NBI", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.2 Limited use of the National data centre services", "page": 61, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "NITA-U has so far laid 2324Km of optic fibre cable under phase I-III. Currently, Phase IV expected to extend the network to West-Nile and three boarder towns is underway. However, a number of last-mile connections have not been done hence the low numbers in connectivity. Most parts of the North and North East have not been covered due to lack of financing and will be covered under phase V. I advised NITA-U to expedite the last mile connections in the pipeline as well as developing a plan to finance phase V.", "metadata": {"headings": [{"headings_0": {"content": "3.3.3 Coverage of the NBI", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.2 Limited use of the National data centre services", "page": 61, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "3.3.4 Underutilisation of the internet bandwidth", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Underutilisation of the internet bandwidth", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.3 Coverage of the NBI", "page": 61, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "NITA-U procured 10Gbps upstream internet bandwidth under an indefeasible right to use arrangement. Currently, 50% of this capacity is commercially utilised with the rest offered as free WiFi. This has contributed to the high cost of the internet bandwidth as the sites which use the 50% subsidise the WiFi offered for free. Government is urged to expedite the last mile connections in the pipeline and also involve the private sector in the uptake of this bandwidth. \n49", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Underutilisation of the internet bandwidth", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.3 Coverage of the NBI", "page": 61, "level": 3}}, [{"headings_0": {"content": "3.3.4 Underutilisation of the internet bandwidth", "page": 61, "level": 3}}, {"headings_1": {"content": "3.3.3 Coverage of the NBI", "page": 61, "level": 3}}]], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "3.3.5 Cost of the internet bandwidth", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Cost of the internet bandwidth", "page": 62, "level": 3}}, {"headings_1": {"content": "3.3.4 Underutilisation of the internet bandwidth", "page": 61, "level": 3}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "NITA-U buys upstream internet bandwidth at a cost of USD.2.6 Mbps per month and sells to", "metadata": {"headings": [{"headings_0": {"content": "3.3.5 Cost of the internet bandwidth", "page": 62, "level": 3}}, {"headings_1": {"content": "3.3.4 Underutilisation of the internet bandwidth", "page": 61, "level": 3}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "users at a cost of USD.70 Mbps per month.", "metadata": {"headings": [{"headings_0": {"content": "users at a cost of USD.70 Mbps per month.", "page": 62, "level": 2}}, {"headings_1": {"content": "3.3.5 Cost of the internet bandwidth", "page": 62, "level": 3}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The selling price is driven by maintenance costs, cost of upstream bandwidth and the non- tax revenue transferred to Treasury. \nThe cost is still high partly due to the underutilisation referred to above, maintenance costs and the high cost for the upstream bandwidth. However, it should also be noted that 50% of this cost is transferred to the UCF as Non-Tax Revenue. \nThis cost can be driven downwards if Government makes a deliberate effort to increase uptake by users and also implement a policy for shared infrastructure services to lower maintenance costs. In addition, if the Government revenue portion of USD 35 Mbps is waived", "metadata": {"headings": [{"headings_0": {"content": "users at a cost of USD.70 Mbps per month.", "page": 62, "level": 2}}, {"headings_1": {"content": "3.3.5 Cost of the internet bandwidth", "page": 62, "level": 3}}, [{"headings_0": {"content": "users at a cost of USD.70 Mbps per month.", "page": 62, "level": 2}}, {"headings_1": {"content": "3.3.5 Cost of the internet bandwidth", "page": 62, "level": 3}}], [{"headings_0": {"content": "users at a cost of USD.70 Mbps per month.", "page": 62, "level": 2}}, {"headings_1": {"content": "3.3.5 Cost of the internet bandwidth", "page": 62, "level": 3}}]], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "the cost can come down by 50%.", "metadata": {"headings": [{"headings_0": {"content": "the cost can come down by 50%.", "page": 62, "level": 2}}, {"headings_1": {"content": "users at a cost of USD.70 Mbps per month.", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "3.4", "metadata": {"headings": [{"headings_0": {"content": "the cost can come down by 50%.", "page": 62, "level": 2}}, {"headings_1": {"content": "users at a cost of USD.70 Mbps per month.", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Implementation of Performance Management Initiatives for Public Servants", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Performance Management Initiatives for Public Servants", "page": 62, "level": 3}}, {"headings_1": {"content": "the cost can come down by 50%.", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions and Public Service Standing Orders on staff performance management in a sample of entities during the year as highlighted below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Performance Management Initiatives for Public Servants", "page": 62, "level": 3}}, {"headings_1": {"content": "the cost can come down by 50%.", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 62, "level": 2}}, {"headings_1": {"content": "Implementation of Performance Management Initiatives for Public Servants", "page": 62, "level": 3}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Out of the 1337 senior managers (U2 and above/Heads of departments) in 45 entities only 278 (21%) had developed performance agreements. The absence of Performance Agreements limits effective accountability and demonstration of commitment to the Government\u2019s strategic goals as specified in the National Development Plan.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 62, "level": 2}}, {"headings_1": {"content": "Implementation of Performance Management Initiatives for Public Servants", "page": 62, "level": 3}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 62, "level": 2}}, {"headings_1": {"content": "a)", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Out of the 16,104 staff in 46 entities, only 1,711(11%) had developed performance plans. In the circumstances, the basis against which individual performance achievements can be measured at the end of the assessment period is not provided.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 62, "level": 2}}, {"headings_1": {"content": "a)", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 62, "level": 2}}, {"headings_1": {"content": "b)", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Out of 17,176 staff in 47 entities, only 676 (4%) carried out quarterly performance", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 62, "level": 2}}, {"headings_1": {"content": "b)", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "reviews. This inhibited management from evaluating and identifying performance", "metadata": {"headings": [{"headings_0": {"content": "reviews. This inhibited management from evaluating and identifying performance", "page": 62, "level": 2}}, {"headings_1": {"content": "c)", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "constraints to take remedial action during the year.", "metadata": {"headings": [{"headings_0": {"content": "reviews. This inhibited management from evaluating and identifying performance", "page": 62, "level": 2}}, {"headings_1": {"content": "c)", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 62, "level": 2}}, {"headings_1": {"content": "reviews. This inhibited management from evaluating and identifying performance", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Out of 13,298 staff files analyzed in 45 entities, only 4,684 (35%) had carried out performance appraisals as at 31st July 2019. In the circumstances, management is unable to determine the extent to which set performance targets are achieved and is also unable to enforce the rewards and sanctions guidelines as they largely depend on the performance appraisal process.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 62, "level": 2}}, {"headings_1": {"content": "reviews. This inhibited management from evaluating and identifying performance", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 62, "level": 2}}, {"headings_1": {"content": "d)", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "After the appraisal process, gaps were identified and these were supposed to feed into the performance improvement plan for the entity. It was observed that only 2 entities (Ministry of Education and Sports and Education service commission) of the 45 entities", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 62, "level": 2}}, {"headings_1": {"content": "d)", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "analyzed had performance improvement plans developed. In the circumstance,", "metadata": {"headings": [{"headings_0": {"content": "analyzed had performance improvement plans developed. In the circumstance,", "page": 62, "level": 2}}, {"headings_1": {"content": "e)", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "management is unable to identify the capacity needs and analyse the underlying reasons for poor performance.", "metadata": {"headings": [{"headings_0": {"content": "analyzed had performance improvement plans developed. In the circumstance,", "page": 62, "level": 2}}, {"headings_1": {"content": "e)", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 62, "level": 2}}, {"headings_1": {"content": "analyzed had performance improvement plans developed. In the circumstance,", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Out of the 21 entities reviewed on existence and functionality of rewards and sanctions committees, only 16 entities had functional rewards and sanction committees, besides the 16 existing committees, only 3 committees carried out the reward function as required. I noted that the rewarding of employees was not prioritized by the committees however, focus was on sanctions. \n50", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 62, "level": 2}}, {"headings_1": {"content": "analyzed had performance improvement plans developed. In the circumstance,", "page": 62, "level": 2}}, [{"headings_0": {"content": "f)", "page": 62, "level": 2}}, {"headings_1": {"content": "analyzed had performance improvement plans developed. In the circumstance,", "page": 62, "level": 2}}]], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 63, "level": 2}}, {"headings_1": {"content": "f)", "page": 62, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In regard to monitoring of staff performance, I noted that out of the 23 entities reviewed, 21 had a mechanism for monitoring staff attendance. Further, I noted that for entities where manual registers were used, the system was not effective since there were no departure registers. In entities that used the biometric system it was not rolled out in all the entry points and offices of the different entities. I also noted that entities that complied lacked attendance reports. \nh) None of the sampled entities submitted reports on performance agreements,", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 63, "level": 2}}, {"headings_1": {"content": "f)", "page": 62, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "performance appraisals, performance improvement plans and absenteeism to MoPS.", "metadata": {"headings": [{"headings_0": {"content": "performance appraisals, performance improvement plans and absenteeism to MoPS.", "page": 63, "level": 2}}, {"headings_1": {"content": "g)", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The non-submission of reports makes it difficult for the Ministry of Public Service to carry out the monitoring process.", "metadata": {"headings": [{"headings_0": {"content": "performance appraisals, performance improvement plans and absenteeism to MoPS.", "page": 63, "level": 2}}, {"headings_1": {"content": "g)", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 63, "level": 2}}, {"headings_1": {"content": "performance appraisals, performance improvement plans and absenteeism to MoPS.", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In regard to existence of client charters, only 6 entities out of 19 entities reviewed had client\u2019s charters. Without client charters, it becomes difficult for the entity clients to understand what they can reasonably expect from service providers. \nI also reviewed 11 entities that do not entirely follow standing instructions issued by the Ministry of Public service but have Human Resource Manuals and report to the Boards and noted that out of the 1,719 staff reviewed, 1,202 had carried out performance appraisals representing 70%. I also noted that only 6 out of the 11 entities had a mechanism of monitoring staff attendance in place. \nThe above shortcomings were attributed to inadequate awareness of the requirements in the policies issued, inadequate follow up by the HR managers and Accounting Officers to ensure compliance, the peculiarity of some entities like Judiciary, Police, Defence and Prisons whose staff activities require a different tool to that motivates staff and address challenges of frequent rotation. \nI advised the Ministry of Public Service to sensitise staff on the importance of the staff performance initiatives and also design appropriate appraisal tool to meet the challenges of the different organizations. \n3.5", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 63, "level": 2}}, {"headings_1": {"content": "performance appraisals, performance improvement plans and absenteeism to MoPS.", "page": 63, "level": 2}}, [{"headings_0": {"content": "i)", "page": 63, "level": 2}}, {"headings_1": {"content": "performance appraisals, performance improvement plans and absenteeism to MoPS.", "page": 63, "level": 2}}], [{"headings_0": {"content": "i)", "page": 63, "level": 2}}, {"headings_1": {"content": "performance appraisals, performance improvement plans and absenteeism to MoPS.", "page": 63, "level": 2}}], [{"headings_0": {"content": "i)", "page": 63, "level": 2}}, {"headings_1": {"content": "performance appraisals, performance improvement plans and absenteeism to MoPS.", "page": 63, "level": 2}}], [{"headings_0": {"content": "i)", "page": 63, "level": 2}}, {"headings_1": {"content": "performance appraisals, performance improvement plans and absenteeism to MoPS.", "page": 63, "level": 2}}]], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Management of Petroleum Revenues and Recoverable Costs", "metadata": {"headings": [{"headings_0": {"content": "Management of Petroleum Revenues and Recoverable Costs", "page": 63, "level": 3}}, {"headings_1": {"content": "i)", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Petroleum Fund is established by Section 56 of the Public Finance and Management Act, 2015 (as amended). The Fund serves as a depository for all revenues accruing to Government from petroleum operations and other related activities. Withdrawals from the Fund are made by appropriation to either the Uganda Consolidated Fund (UCF) or to the Petroleum Revenue Investment Reserve (PRIR). The transfers to the Consolidated Fund are supposed to support the national budget on infrastructure development while those to the PRIR are for future investment. \nAt the beginning of the year, the Fund had an opening balance of UGX.457.5 billion and it received revenue totaling to UGX.56.7 billion during the year. A sum of UGX.200 billion was transferred to the Consolidated Fund for budget support. I reviewed the operations of the Fund and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "Management of Petroleum Revenues and Recoverable Costs", "page": 63, "level": 3}}, {"headings_1": {"content": "i)", "page": 63, "level": 2}}, [{"headings_0": {"content": "Management of Petroleum Revenues and Recoverable Costs", "page": 63, "level": 3}}, {"headings_1": {"content": "i)", "page": 63, "level": 2}}]], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Absence of a Fiscal Rule in the Management of the Petroleum Fund", "metadata": {"headings": [{"headings_0": {"content": "a) Absence of a Fiscal Rule in the Management of the Petroleum Fund", "page": 63, "level": 3}}, {"headings_1": {"content": "Management of Petroleum Revenues and Recoverable Costs", "page": 63, "level": 3}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The withdrawal of funds from the UPF is guided under Section 58 (a & b) of the PFMA, 2015, whereby the funds following Parliamentary Appropriation and issuance of a grant of Credit by the Auditor General are credited to the Uganda Consolidated Fund (UCF) \n51 \nfor budget support or to the Petroleum Revenue Investment Reserve (PRIR) for investment. \nA fiscal rule is a framework which guides Government fiscal policy. In the natural resources sub-sector, a fiscal rule is a multiyear constraint on Government spending, deficit or public debt accumulation. It helps to commit Government to stable macroeconomic policy, which is necessary for growing and diversifying an economy dependent on large, finite and volatile natural resource revenues. A fiscal rule improves Government performance, public financial management and is used to objectively determine how much a country should be spending and investing from its natural resources revenue. \nI noted that the process of appropriation and eventual transfer of Petroleum funds to either the UCF or PRIR is not guided by any fiscal rule, but left to the discretion of the Ministry of Finance, Planning and Economic Development during the budget formulation process, and Parliament, which lacks guidance in assessing and approving Government proposed spending and investment of oil revenues during appropriation. \nThe lack of a fiscal rule can lead to undesirable spending and investment decisions by Government that may not be economical, especially in times of economic instability. \nGovernment explained that draft fiscal rule options had been developed and were awaiting Cabinet approval. I advised Government to expedite the process of approval of the fiscal rule.", "metadata": {"headings": [{"headings_0": {"content": "a) Absence of a Fiscal Rule in the Management of the Petroleum Fund", "page": 63, "level": 3}}, {"headings_1": {"content": "Management of Petroleum Revenues and Recoverable Costs", "page": 63, "level": 3}}, [{"headings_0": {"content": "a) Absence of a Fiscal Rule in the Management of the Petroleum Fund", "page": 63, "level": 3}}, {"headings_1": {"content": "Management of Petroleum Revenues and Recoverable Costs", "page": 63, "level": 3}}], [{"headings_0": {"content": "a) Absence of a Fiscal Rule in the Management of the Petroleum Fund", "page": 63, "level": 3}}, {"headings_1": {"content": "Management of Petroleum Revenues and Recoverable Costs", "page": 63, "level": 3}}], [{"headings_0": {"content": "a) Absence of a Fiscal Rule in the Management of the Petroleum Fund", "page": 63, "level": 3}}, {"headings_1": {"content": "Management of Petroleum Revenues and Recoverable Costs", "page": 63, "level": 3}}], [{"headings_0": {"content": "a) Absence of a Fiscal Rule in the Management of the Petroleum Fund", "page": 63, "level": 3}}, {"headings_1": {"content": "Management of Petroleum Revenues and Recoverable Costs", "page": 63, "level": 3}}], [{"headings_0": {"content": "a) Absence of a Fiscal Rule in the Management of the Petroleum Fund", "page": 63, "level": 3}}, {"headings_1": {"content": "Management of Petroleum Revenues and Recoverable Costs", "page": 63, "level": 3}}], [{"headings_0": {"content": "a) Absence of a Fiscal Rule in the Management of the Petroleum Fund", "page": 63, "level": 3}}, {"headings_1": {"content": "Management of Petroleum Revenues and Recoverable Costs", "page": 63, "level": 3}}]], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Lack of an approved Petroleum Investment Framework", "metadata": {"headings": [{"headings_0": {"content": "b) Lack of an approved Petroleum Investment Framework", "page": 64, "level": 8}}, {"headings_1": {"content": "a) Absence of a Fiscal Rule in the Management of the Petroleum Fund", "page": 63, "level": 3}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted that although Government appointed the Investment Advisory Committee (IAC), there was no approved Petroleum Revenue Investment Policy (PRIP) and Investment Framework developed to guide on the operations of the Petroleum Revenue", "metadata": {"headings": [{"headings_0": {"content": "b) Lack of an approved Petroleum Investment Framework", "page": 64, "level": 8}}, {"headings_1": {"content": "a) Absence of a Fiscal Rule in the Management of the Petroleum Fund", "page": 63, "level": 3}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Investment Reserve by BoU.", "metadata": {"headings": [{"headings_0": {"content": "Investment Reserve by BoU.", "page": 64, "level": 2}}, {"headings_1": {"content": "b) Lack of an approved Petroleum Investment Framework", "page": 64, "level": 8}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Lack of an approved PRIP delays appropriation of petroleum funds for investment and their subsequent investments to grow the Fund, and without an operational management agreement, the funds will continue to remain unutilized on the Petroleum Fund account without maximizing any returns that could have been obtained if funds", "metadata": {"headings": [{"headings_0": {"content": "Investment Reserve by BoU.", "page": 64, "level": 2}}, {"headings_1": {"content": "b) Lack of an approved Petroleum Investment Framework", "page": 64, "level": 8}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "were invested without causing undue risk to the PRIR.", "metadata": {"headings": [{"headings_0": {"content": "were invested without causing undue risk to the PRIR.", "page": 64, "level": 2}}, {"headings_1": {"content": "Investment Reserve by BoU.", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Management explained that the appointed Investment Advisory Committee (IAC)", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the appointed Investment Advisory Committee (IAC)", "page": 64, "level": 2}}, {"headings_1": {"content": "were invested without causing undue risk to the PRIR.", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "reviewed both the Petroleum Revenue Investment Policy and the Operational Agreement between Bank of Uganda and MoFPED and forwarded for approval and signature. \nI advised Government to expedite the approval of the Petroleum Investment Policy and the operational agreement between BoU and Government.", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the appointed Investment Advisory Committee (IAC)", "page": 64, "level": 2}}, {"headings_1": {"content": "were invested without causing undue risk to the PRIR.", "page": 64, "level": 2}}, [{"headings_0": {"content": "Management explained that the appointed Investment Advisory Committee (IAC)", "page": 64, "level": 2}}, {"headings_1": {"content": "were invested without causing undue risk to the PRIR.", "page": 64, "level": 2}}]], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c) Draw down of funds from the Petroleum Fund", "metadata": {"headings": [{"headings_0": {"content": "c) Draw down of funds from the Petroleum Fund", "page": 64, "level": 8}}, {"headings_1": {"content": "Management explained that the appointed Investment Advisory Committee (IAC)", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A sum of UGX.200 billion was transferred from the Petroleum Fund to the Consolidated Fund as part of domestic financing for the financial year budget 2018/19. However, there was no explicit disclosure of the infrastructure and development projects that \n52 \nwould be funded from the petroleum revenues and I therefore could not confirm whether the amount was used to finance infrastructure development of Government. \nManagement explained that internal discussions on formulating procedures and specific guidance for operations under the UPF are still ongoing, that will enable detailing the information needed. \nI advised Government to expedite the process of formulating sufficient procedures to ensure clarity in the appropriation of funds from the UPF to the Uganda Consolidated", "metadata": {"headings": [{"headings_0": {"content": "c) Draw down of funds from the Petroleum Fund", "page": 64, "level": 8}}, {"headings_1": {"content": "Management explained that the appointed Investment Advisory Committee (IAC)", "page": 64, "level": 2}}, [{"headings_0": {"content": "c) Draw down of funds from the Petroleum Fund", "page": 64, "level": 8}}, {"headings_1": {"content": "Management explained that the appointed Investment Advisory Committee (IAC)", "page": 64, "level": 2}}], [{"headings_0": {"content": "c) Draw down of funds from the Petroleum Fund", "page": 64, "level": 8}}, {"headings_1": {"content": "Management explained that the appointed Investment Advisory Committee (IAC)", "page": 64, "level": 2}}], [{"headings_0": {"content": "c) Draw down of funds from the Petroleum Fund", "page": 64, "level": 8}}, {"headings_1": {"content": "Management explained that the appointed Investment Advisory Committee (IAC)", "page": 64, "level": 2}}], [{"headings_0": {"content": "c) Draw down of funds from the Petroleum Fund", "page": 64, "level": 8}}, {"headings_1": {"content": "Management explained that the appointed Investment Advisory Committee (IAC)", "page": 64, "level": 2}}]], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Fund and the Petroleum Revenue Investment Reserve.", "metadata": {"headings": [{"headings_0": {"content": "Fund and the Petroleum Revenue Investment Reserve.", "page": 65, "level": 2}}, {"headings_1": {"content": "c) Draw down of funds from the Petroleum Fund", "page": 64, "level": 8}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "3.6", "metadata": {"headings": [{"headings_0": {"content": "Fund and the Petroleum Revenue Investment Reserve.", "page": 65, "level": 2}}, {"headings_1": {"content": "c) Draw down of funds from the Petroleum Fund", "page": 64, "level": 8}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Management of Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Management of Domestic Arrears", "page": 65, "level": 3}}, {"headings_1": {"content": "Fund and the Petroleum Revenue Investment Reserve.", "page": 65, "level": 2}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "3.6.1 Outstanding domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "3.6.1 Outstanding domestic arrears", "page": 65, "level": 3}}, {"headings_1": {"content": "Management of Domestic Arrears", "page": 65, "level": 3}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "According to the commitment control system procedures, a Permanent Secretary is supposed to commit Government only to the extent of available funds. In addition in November 2016 the PS/ST issued a circular which prescribed the criteria to be met for arrears that can be recognised in the financial statements. \nHowever, the trend of the domestic arrears for the past three years has continued to escalate despite several interventions by the Treasury. See table and figure below.", "metadata": {"headings": [{"headings_0": {"content": "3.6.1 Outstanding domestic arrears", "page": 65, "level": 3}}, {"headings_1": {"content": "Management of Domestic Arrears", "page": 65, "level": 3}}, [{"headings_0": {"content": "3.6.1 Outstanding domestic arrears", "page": 65, "level": 3}}, {"headings_1": {"content": "Management of Domestic Arrears", "page": 65, "level": 3}}]], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 23: Showing trend of domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Showing trend of domestic arrears", "page": 65, "level": 1}}, {"headings_1": {"content": "3.6.1 Outstanding domestic arrears", "page": 65, "level": 3}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["1", "30th June 2017", "2,284,964,328,329", "0"], ["2", "30th June 2018", "2,567,489,551,939", "12.4%"], ["3", "30th June 2019", "3,334,699,967,995", "29.9%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 23: Showing trend of domestic arrears", "page": 65, "level": 1}}, {"headings_1": {"content": "3.6.1 Outstanding domestic arrears", "page": 65, "level": 3}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["No", "Year End", "Amount (UGX)", "% Increase/decrease"], "type": "table"}}, {"content": "Source: Audited financial statements \nFigure 4: Showing trend of domestic arrears for a period of three years", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Showing trend of domestic arrears", "page": 65, "level": 1}}, {"headings_1": {"content": "3.6.1 Outstanding domestic arrears", "page": 65, "level": 3}}, [{"headings_0": {"content": "Table 23: Showing trend of domestic arrears", "page": 65, "level": 1}}, {"headings_1": {"content": "3.6.1 Outstanding domestic arrears", "page": 65, "level": 3}}]], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "4,000", "metadata": {"headings": [{"headings_0": {"content": "4,000", "page": 65, "level": 4}}, {"headings_1": {"content": "Table 23: Showing trend of domestic arrears", "page": 65, "level": 1}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "3,500 3,000", "metadata": {"headings": [{"headings_0": {"content": "3,500 3,000", "page": 65, "level": 4}}, {"headings_1": {"content": "4,000", "page": 65, "level": 4}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Billions", "metadata": {"headings": [{"headings_0": {"content": "3,500 3,000", "page": 65, "level": 4}}, {"headings_1": {"content": "4,000", "page": 65, "level": 4}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2,500 2,285", "metadata": {"headings": [{"headings_0": {"content": "2,500 2,285", "page": 65, "level": 4}}, {"headings_1": {"content": "3,500 3,000", "page": 65, "level": 4}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "2,000 1,500 1,000", "metadata": {"headings": [{"headings_0": {"content": "2,000 1,500 1,000", "page": 65, "level": 4}}, {"headings_1": {"content": "2,500 2,285", "page": 65, "level": 4}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "500 -", "metadata": {"headings": [{"headings_0": {"content": "2,000 1,500 1,000", "page": 65, "level": 4}}, {"headings_1": {"content": "2,500 2,285", "page": 65, "level": 4}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "30th June 2017", "metadata": {"headings": [{"headings_0": {"content": "30th June 2017", "page": 65, "level": 4}}, {"headings_1": {"content": "2,000 1,500 1,000", "page": 65, "level": 4}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "3,335 2,567", "metadata": {"headings": [{"headings_0": {"content": "3,335 2,567", "page": 65, "level": 4}}, {"headings_1": {"content": "30th June 2017", "page": 65, "level": 4}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "30th June 2018 30th June 2019", "metadata": {"headings": [{"headings_0": {"content": "30th June 2018 30th June 2019", "page": 65, "level": 4}}, {"headings_1": {"content": "3,335 2,567", "page": 65, "level": 4}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Continued incurrence of domestic arrears adversely hampers budget performance in the subsequent year as outputs anticipated in the appropriated budget cannot be attained due to settlement of the arrears. \nI advised Government to strictly adhere to the Government commitment control system to minimise incurring new arrears. \n53", "metadata": {"headings": [{"headings_0": {"content": "30th June 2018 30th June 2019", "page": 65, "level": 4}}, {"headings_1": {"content": "3,335 2,567", "page": 65, "level": 4}}, [{"headings_0": {"content": "30th June 2018 30th June 2019", "page": 65, "level": 4}}, {"headings_1": {"content": "3,335 2,567", "page": 65, "level": 4}}], [{"headings_0": {"content": "30th June 2018 30th June 2019", "page": 65, "level": 4}}, {"headings_1": {"content": "3,335 2,567", "page": 65, "level": 4}}]], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "3.6.2 Inadequate budget for domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "3.6.2 Inadequate budget for domestic arrears", "page": 66, "level": 3}}, {"headings_1": {"content": "30th June 2018 30th June 2019", "page": 65, "level": 4}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for Government debt and any other financial liabilities for the financial year to which the annual budget relates. \nReview of the approved budget estimates for the Government for the past two financial years indicated that the Accounting Officers did not make sufficient budget provisions towards the settlement of domestic arrears despite the accumulation of a total of UGX.2,567,489,551,939 in un-paid obligations. The amount provided in the budget for 2018/19 was only UGX.380,502,000,000 which is 15% of the reported arrears for the previous financial year. \nI advised the Permanent Secretary/Secretary to Treasury to devise means of obtaining funding to settle all the arrears and also instill measures to stop the accumulation of arrears by the respective MDALGs. \n3.7", "metadata": {"headings": [{"headings_0": {"content": "3.6.2 Inadequate budget for domestic arrears", "page": 66, "level": 3}}, {"headings_1": {"content": "30th June 2018 30th June 2019", "page": 65, "level": 4}}, [{"headings_0": {"content": "3.6.2 Inadequate budget for domestic arrears", "page": 66, "level": 3}}, {"headings_1": {"content": "30th June 2018 30th June 2019", "page": 65, "level": 4}}], [{"headings_0": {"content": "3.6.2 Inadequate budget for domestic arrears", "page": 66, "level": 3}}, {"headings_1": {"content": "30th June 2018 30th June 2019", "page": 65, "level": 4}}], [{"headings_0": {"content": "3.6.2 Inadequate budget for domestic arrears", "page": 66, "level": 3}}, {"headings_1": {"content": "30th June 2018 30th June 2019", "page": 65, "level": 4}}]], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Management of Uganda Road Fund in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Management of Uganda Road Fund in Local Governments", "page": 66, "level": 3}}, {"headings_1": {"content": "3.6.2 Inadequate budget for domestic arrears", "page": 66, "level": 3}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Uganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential in order to: preserve the roads in good condition for the social and economic welfare of the communities. \nI carried out an audit to ascertain, the program funding, utilization and whether activities were implemented in accordance with the work plan and to the desired quality. A sample of 84 (50%) out of the 168 Local Governments were selected for the audit and the following observations were made:", "metadata": {"headings": [{"headings_0": {"content": "Management of Uganda Road Fund in Local Governments", "page": 66, "level": 3}}, {"headings_1": {"content": "3.6.2 Inadequate budget for domestic arrears", "page": 66, "level": 3}}, [{"headings_0": {"content": "Management of Uganda Road Fund in Local Governments", "page": 66, "level": 3}}, {"headings_1": {"content": "3.6.2 Inadequate budget for domestic arrears", "page": 66, "level": 3}}]], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "3.7.1 Funding and expenditure of road fund activities", "metadata": {"headings": [{"headings_0": {"content": "3.7.1 Funding and expenditure of road fund activities", "page": 66, "level": 3}}, {"headings_1": {"content": "Management of Uganda Road Fund in Local Governments", "page": 66, "level": 3}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A total of UGX 85,118,798,101 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance, mechanical imprest, administration and emergency activities in 84 Local Governments using Road gangs and the Force on Account mechanism. \nIt was noted that out of UGX.86,231,873,402 that was received by 84 Local Governments, UGX.85,436,866,110 (99%) was utilised resulting into under absorption of UGX.795,007,292 (1%). This affected the implementation of some the planned road works. \nThe performance per category of works undertaken is shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "3.7.1 Funding and expenditure of road fund activities", "page": 66, "level": 3}}, {"headings_1": {"content": "Management of Uganda Road Fund in Local Governments", "page": 66, "level": 3}}, [{"headings_0": {"content": "3.7.1 Funding and expenditure of road fund activities", "page": 66, "level": 3}}, {"headings_1": {"content": "Management of Uganda Road Fund in Local Governments", "page": 66, "level": 3}}], [{"headings_0": {"content": "3.7.1 Funding and expenditure of road fund activities", "page": 66, "level": 3}}, {"headings_1": {"content": "Management of Uganda Road Fund in Local Governments", "page": 66, "level": 3}}]], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 24: Showing performance per category of works", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Showing performance per category of works", "page": 66, "level": 1}}, {"headings_1": {"content": "3.7.1 Funding and expenditure of road fund activities", "page": 66, "level": 3}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**Routine Manual Maintenance**", "17,215", "15,967", "93"], ["**Routine Mechanised Maintenance**", "6,760", "6,852", "101"], ["**Periodic Maintenance**", "1,090", "1,068", "98"], ["**Total**", "**25,065**", "**23,887**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 24: Showing performance per category of works", "page": 66, "level": 1}}, {"headings_1": {"content": "3.7.1 Funding and expenditure of road fund activities", "page": 66, "level": 3}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Nature of planned activities", "Planned (KM)", "Achieved (KM)", "%ge achievement"], "type": "table"}}, {"content": "54", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Showing performance per category of works", "page": 66, "level": 1}}, {"headings_1": {"content": "3.7.1 Funding and expenditure of road fund activities", "page": 66, "level": 3}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 67, "level": 2}}, {"headings_1": {"content": "Table 24: Showing performance per category of works", "page": 66, "level": 1}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "From the above summary, I noted that Routine Mechanised Maintenance achieved the best results at 101% while Routine Manual Maintenance and Periodic Maintenance performed at 93% and 98% respectively.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 67, "level": 2}}, {"headings_1": {"content": "Table 24: Showing performance per category of works", "page": 66, "level": 1}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 67, "level": 2}}, {"headings_1": {"content": "i.", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Field inspections on 50 of the sampled Local Governments revealed that despite of the URF intervention, the road network was not in a very good state characterised by; Incomplete works on roads, culverts lacking head walls, poor drainage, potholes and gullies on several roads, roads in immotorable state and narrowed carriage way. \nThe Accounting Officers attributed the shortcoming to budgetary constraints to carry out emergency works fully, heavy rains experienced during the year, poor terrain and nature of the soils. \nI advised the Local Governments to engage relevant authorities to ensure increased funding and ensure that all planned works are implemented. \n3.8", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 67, "level": 2}}, {"headings_1": {"content": "i.", "page": 67, "level": 2}}, [{"headings_0": {"content": "ii.", "page": 67, "level": 2}}, {"headings_1": {"content": "i.", "page": 67, "level": 2}}], [{"headings_0": {"content": "ii.", "page": 67, "level": 2}}, {"headings_1": {"content": "i.", "page": 67, "level": 2}}], [{"headings_0": {"content": "ii.", "page": 67, "level": 2}}, {"headings_1": {"content": "i.", "page": 67, "level": 2}}]], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Management of the Youth Livelihood Program (YLP)", "metadata": {"headings": [{"headings_0": {"content": "Management of the Youth Livelihood Program (YLP)", "page": 67, "level": 3}}, {"headings_1": {"content": "ii.", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "3.8.1 YLP at Ministry Level", "metadata": {"headings": [{"headings_0": {"content": "3.8.1 YLP at Ministry Level", "page": 67, "level": 3}}, {"headings_1": {"content": "Management of the Youth Livelihood Program (YLP)", "page": 67, "level": 3}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "During the financial year 2018/19, the Youth Livelihood program only received UGX.48.4 billion (73.9%) out of its annual approved budget of UGX.65.6 billion. The districts have continued not to remit recovered programme funds back to the national recovery account on a timely manner. This year, UGX.2.9 billion remained on various district recovery accounts. In addition, up to UGX.5.6 billion of the recovered funds could not be tagged to any district or youth group. There has been limited progress in revolving the fund, as districts have been delaying the processing and submission of the youth group applications to the ministry. Out of UGX.26.5bn of the recovered funds, only UGX.9.4bn was revolved to other youth groups leaving a balance of UGX.17.1bn unutilised on the national recovery account. \nI advised Government to consider automating the operations of the Program which will ensure linking of the group disbursements, repayments, district submissions, district recovery accounts, and the National recovery account with an objective of ensuring timely access to all data related to the Program for proper decision making.", "metadata": {"headings": [{"headings_0": {"content": "3.8.1 YLP at Ministry Level", "page": 67, "level": 3}}, {"headings_1": {"content": "Management of the Youth Livelihood Program (YLP)", "page": 67, "level": 3}}, [{"headings_0": {"content": "3.8.1 YLP at Ministry Level", "page": 67, "level": 3}}, {"headings_1": {"content": "Management of the Youth Livelihood Program (YLP)", "page": 67, "level": 3}}]], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "3.8.2 Youth Livelihood Programme in the Local Governments", "metadata": {"headings": [{"headings_0": {"content": "3.8.2 Youth Livelihood Programme in the Local Governments", "page": 67, "level": 3}}, {"headings_1": {"content": "3.8.1 YLP at Ministry Level", "page": 67, "level": 3}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Youth Livelihood Programme (YLP) is a Government Programme implemented under the Ministry of Gender, Labour and Social Development (MoGLSD), aimed at responding to the existing challenge of unemployment among the Youths. \nThe programme provides support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities initiated by the youth groups. I reviewed the project funding, status of funds recovery and the performance of YLP Groups and made the following observations: \n55", "metadata": {"headings": [{"headings_0": {"content": "3.8.2 Youth Livelihood Programme in the Local Governments", "page": 67, "level": 3}}, {"headings_1": {"content": "3.8.1 YLP at Ministry Level", "page": 67, "level": 3}}, [{"headings_0": {"content": "3.8.2 Youth Livelihood Programme in the Local Governments", "page": 67, "level": 3}}, {"headings_1": {"content": "3.8.1 YLP at Ministry Level", "page": 67, "level": 3}}], [{"headings_0": {"content": "3.8.2 Youth Livelihood Programme in the Local Governments", "page": 67, "level": 3}}, {"headings_1": {"content": "3.8.1 YLP at Ministry Level", "page": 67, "level": 3}}]], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Funding of YLP program", "metadata": {"headings": [{"headings_0": {"content": "a) Funding of YLP program", "page": 68, "level": 3}}, {"headings_1": {"content": "3.8.2 Youth Livelihood Programme in the Local Governments", "page": 67, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I reviewed a sample of 82 Districts and Municipal Councils and noted that Government, since inception of the programme in 2013/14, had disbursed a total of UGX.45,511,988,506 to the youth Groups.", "metadata": {"headings": [{"headings_0": {"content": "a) Funding of YLP program", "page": 68, "level": 3}}, {"headings_1": {"content": "3.8.2 Youth Livelihood Programme in the Local Governments", "page": 67, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Un-recovered Program Funds", "metadata": {"headings": [{"headings_0": {"content": "b) Un-recovered Program Funds", "page": 68, "level": 3}}, {"headings_1": {"content": "a) Funding of YLP program", "page": 68, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I reviewed the funds recovery status and noted that out of the total funds disbursed of UGX.45,511,988,506, only UGX.10,487,010,800 (23%) had been recovered, since programme inception. \nThe recovery status varied in the sampled Districts and Municipal Councils, with the best performance levels registered in Ibanda District, Ibanda Municipal Council and Bushenyi District with 64%, 63% and 57% respectively. The worst performing Districts, with recovery outturn of 3%, and 5% were Namutumba and Kiboga Districts respectively. \nThe reasons for low recovery of program funds varied. I analyzed the causes and noted that group disintegration (65%) was the major reason characterised by youth sharing the disbursed money and going their separate ways. Enterprise Failure and Inadequate monitoring and evaluation followed with 11% each, as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "b) Un-recovered Program Funds", "page": 68, "level": 3}}, {"headings_1": {"content": "a) Funding of YLP program", "page": 68, "level": 3}}, [{"headings_0": {"content": "b) Un-recovered Program Funds", "page": 68, "level": 3}}, {"headings_1": {"content": "a) Funding of YLP program", "page": 68, "level": 3}}], [{"headings_0": {"content": "b) Un-recovered Program Funds", "page": 68, "level": 3}}, {"headings_1": {"content": "a) Funding of YLP program", "page": 68, "level": 3}}]], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 25: Showing unrecovered YLP funds", "metadata": {"headings": [{"headings_0": {"content": "Table 25: Showing unrecovered YLP funds", "page": 68, "level": 1}}, {"headings_1": {"content": "b) Un-recovered Program Funds", "page": 68, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1**", "Group Disintegration", "30", "65"], ["**2**", "Enterprise Failure", "5", "11"], ["**3**", "Inadequate M&E", "5", "11"], ["**4**", "Lack/limited markets for produce", "2", "4"], ["**5**", "Non availability of produce", "2", "4"], ["**6**", "Poor choice of enterprise", "2", "4"], ["**Total**", null, "**46**", "**100**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 25: Showing unrecovered YLP funds", "page": 68, "level": 1}}, {"headings_1": {"content": "b) Un-recovered Program Funds", "page": 68, "level": 3}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/N", "Causes of non-recovery of Funds", "Frequency", "%age Frequency"], "type": "table"}}, {"content": "The failure by Government to recover the funds implies that other eligible youth groups fail to access the would-be revolving funds which curtail participation in the program. \nGovernment should reinvigorate the program by ensuring that youth groups are adequately sensitized on enterprise management and group dynamics before accessing funding. In addition, technical support, monitoring and supervision of youth enterprises should be mainstreamed into the routine community development activities of the", "metadata": {"headings": [{"headings_0": {"content": "Table 25: Showing unrecovered YLP funds", "page": 68, "level": 1}}, {"headings_1": {"content": "b) Un-recovered Program Funds", "page": 68, "level": 3}}, [{"headings_0": {"content": "Table 25: Showing unrecovered YLP funds", "page": 68, "level": 1}}, {"headings_1": {"content": "b) Un-recovered Program Funds", "page": 68, "level": 3}}]], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Districts and Municipal Councils.", "metadata": {"headings": [{"headings_0": {"content": "Districts and Municipal Councils.", "page": 68, "level": 2}}, {"headings_1": {"content": "Table 25: Showing unrecovered YLP funds", "page": 68, "level": 1}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "c) Transfer of funds to the National Revolving Fund Account", "metadata": {"headings": [{"headings_0": {"content": "c) Transfer of funds to the National Revolving Fund Account", "page": 68, "level": 3}}, {"headings_1": {"content": "Districts and Municipal Councils.", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Districts and Municipal Councils are supposed to transfer recovered funds to the National Revolving Fund Collection Account in Bank of Uganda (BoU) to be revolved to new Youth Interest Groups. \n56 \nI noted that out of the recovered funds of UGX.10,487,010,800, funds amounting to UGX.10,276,978,717 was transferred to the National Revolving Fund Account in Bank of Uganda leaving a balance of UGX.210,032,083 as un-transferred by close of the year. \nAccounting Officers of the affected votes attributed the short coming to the slow rate of repayments by the groups hence the wait for funds to accumulate before transfer. \nThe Accounting Officers should timely transfer all recovered funds to the National Revolving Fund Account so that other Youth groups can have access to funding leading to increased participation in income generating activities.", "metadata": {"headings": [{"headings_0": {"content": "c) Transfer of funds to the National Revolving Fund Account", "page": 68, "level": 3}}, {"headings_1": {"content": "Districts and Municipal Councils.", "page": 68, "level": 2}}, [{"headings_0": {"content": "c) Transfer of funds to the National Revolving Fund Account", "page": 68, "level": 3}}, {"headings_1": {"content": "Districts and Municipal Councils.", "page": 68, "level": 2}}], [{"headings_0": {"content": "c) Transfer of funds to the National Revolving Fund Account", "page": 68, "level": 3}}, {"headings_1": {"content": "Districts and Municipal Councils.", "page": 68, "level": 2}}], [{"headings_0": {"content": "c) Transfer of funds to the National Revolving Fund Account", "page": 68, "level": 3}}, {"headings_1": {"content": "Districts and Municipal Councils.", "page": 68, "level": 2}}], [{"headings_0": {"content": "c) Transfer of funds to the National Revolving Fund Account", "page": 68, "level": 3}}, {"headings_1": {"content": "Districts and Municipal Councils.", "page": 68, "level": 2}}]], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d) Performance of YLP Groups", "metadata": {"headings": [{"headings_0": {"content": "d) Performance of YLP Groups", "page": 69, "level": 3}}, {"headings_1": {"content": "c) Transfer of funds to the National Revolving Fund Account", "page": 68, "level": 3}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Sixty-eight (68) Youth Groups in the Districts and Municipal Councils were visited with a view of ascertaining group existence, participation and status of the enterprises. I noted that 10 (15%) of the groups were generally okay, given that the groups existed, maintained some records and the youth were earning income from the enterprises.", "metadata": {"headings": [{"headings_0": {"content": "d) Performance of YLP Groups", "page": 69, "level": 3}}, {"headings_1": {"content": "c) Transfer of funds to the National Revolving Fund Account", "page": 68, "level": 3}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "For, the other 58 (85%) youth groups, three major recurring problems (other than failure to repay the funds) were noted, as below: \ni. Forty-four percent of the Youth Groups had disintegrated, mostly after sharing money disbursed to them. In these instances, the group members could not be traced or were being run by one or two members out of the original number that formed the group. \nii. Nine (09%) percent failed in their enterprises. In some instances due to animal diseases like swine fever (affects pigs), limited (seasonal) supply of produce. \niii. Thirty-two percent had no proper records, making it hard to establish group activities, practices and challenges. \nThe Accounting Officers attributed the above anomalies to insufficient funds for the monitoring and supervision of the YLP beneficiary groups. The failure rate of the youth projects may not help solve the unemployment challenge among the Youths in the country. \nMonitoring and supervision of YLP groups should be mainstreamed within the routine community development activities of the Local Governments to enable proper, adequate and timely provision of technical support. \n3.9", "metadata": {"headings": [{"headings_0": {"content": "d) Performance of YLP Groups", "page": 69, "level": 3}}, {"headings_1": {"content": "c) Transfer of funds to the National Revolving Fund Account", "page": 68, "level": 3}}, [{"headings_0": {"content": "d) Performance of YLP Groups", "page": 69, "level": 3}}, {"headings_1": {"content": "c) Transfer of funds to the National Revolving Fund Account", "page": 68, "level": 3}}], [{"headings_0": {"content": "d) Performance of YLP Groups", "page": 69, "level": 3}}, {"headings_1": {"content": "c) Transfer of funds to the National Revolving Fund Account", "page": 68, "level": 3}}], [{"headings_0": {"content": "d) Performance of YLP Groups", "page": 69, "level": 3}}, {"headings_1": {"content": "c) Transfer of funds to the National Revolving Fund Account", "page": 68, "level": 3}}]], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Management of Uganda Inter-Governmental Fiscal Transfers (UgIFT)", "metadata": {"headings": [{"headings_0": {"content": "Management of Uganda Inter-Governmental Fiscal Transfers (UgIFT)", "page": 69, "level": 3}}, {"headings_1": {"content": "d) Performance of YLP Groups", "page": 69, "level": 3}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "3.9.1 Financial audit of UgIFT in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "3.9.1 Financial audit of UgIFT in Local Governments", "page": 69, "level": 3}}, {"headings_1": {"content": "Management of Uganda Inter-Governmental Fiscal Transfers (UgIFT)", "page": 69, "level": 3}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Uganda Inter-Governmental Fiscal Transfers Program for Results (UgIFT) is a Government Program being implemented under the Ministry of Health, and the Ministry of Education and sports, through the Districts and Municipal Councils. The program which started in the financial year 2018/19 was designed to address the financing gaps in service delivery specifically in the Health and Education sectors. \nI carried out the audit to establish whether; Project funds were budgeted, disbursed and utilized in the implementation of planned project activities. I sampled 86 out of 168 Districts", "metadata": {"headings": [{"headings_0": {"content": "3.9.1 Financial audit of UgIFT in Local Governments", "page": 69, "level": 3}}, {"headings_1": {"content": "Management of Uganda Inter-Governmental Fiscal Transfers (UgIFT)", "page": 69, "level": 3}}, [{"headings_0": {"content": "3.9.1 Financial audit of UgIFT in Local Governments", "page": 69, "level": 3}}, {"headings_1": {"content": "Management of Uganda Inter-Governmental Fiscal Transfers (UgIFT)", "page": 69, "level": 3}}]], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "and Municipal councils and the following observations were made;", "metadata": {"headings": [{"headings_0": {"content": "and Municipal councils and the following observations were made;", "page": 69, "level": 2}}, {"headings_1": {"content": "3.9.1 Financial audit of UgIFT in Local Governments", "page": 69, "level": 3}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "57", "metadata": {"headings": [{"headings_0": {"content": "and Municipal councils and the following observations were made;", "page": 69, "level": 2}}, {"headings_1": {"content": "3.9.1 Financial audit of UgIFT in Local Governments", "page": 69, "level": 3}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Under absorption of funds", "metadata": {"headings": [{"headings_0": {"content": "a) Under absorption of funds", "page": 70, "level": 8}}, {"headings_1": {"content": "and Municipal councils and the following observations were made;", "page": 69, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "i. Construction of seed secondary schools", "metadata": {"headings": [{"headings_0": {"content": "i. Construction of seed secondary schools", "page": 70, "level": 3}}, {"headings_1": {"content": "a) Under absorption of funds", "page": 70, "level": 8}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Government budgeted for UGX.31,029,864,314 in respect of construction of 48 seed secondary schools in 48 Local Governments. The Local Governments received UGX.28,485,765,095 (92%) during the year and UGX.15,434,973,436 was paid to several contractors representing an absorption level of funds of 54%.The unspent balances of UGX.13,050,791,659 (56%) were swept back to the Consolidated Fund. \nI further noted that the construction of the seed secondary schools were multi- year contracts to be implemented over a three year period and therefore constructions were on phased approach. \nFailure to adequately plan and achieve the targeted outputs leads to the significant unspent balances. \nI advised the Accounting Officer to ensure that annual budgets for multi-year projects are harmonized with the expected level of outputs.", "metadata": {"headings": [{"headings_0": {"content": "i. Construction of seed secondary schools", "page": 70, "level": 3}}, {"headings_1": {"content": "a) Under absorption of funds", "page": 70, "level": 8}}, [{"headings_0": {"content": "i. Construction of seed secondary schools", "page": 70, "level": 3}}, {"headings_1": {"content": "a) Under absorption of funds", "page": 70, "level": 8}}], [{"headings_0": {"content": "i. Construction of seed secondary schools", "page": 70, "level": 3}}, {"headings_1": {"content": "a) Under absorption of funds", "page": 70, "level": 8}}], [{"headings_0": {"content": "i. Construction of seed secondary schools", "page": 70, "level": 3}}, {"headings_1": {"content": "a) Under absorption of funds", "page": 70, "level": 8}}]], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ii. Upgrade of Health Centers IIs to III", "metadata": {"headings": [{"headings_0": {"content": "ii. Upgrade of Health Centers IIs to III", "page": 70, "level": 3}}, {"headings_1": {"content": "i. Construction of seed secondary schools", "page": 70, "level": 3}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Similarly, Government budgeted for UGX.17,581,095,191 in respect of construction for upgrading 37 Health centers II to III in 30 Local Governments.", "metadata": {"headings": [{"headings_0": {"content": "ii. Upgrade of Health Centers IIs to III", "page": 70, "level": 3}}, {"headings_1": {"content": "i. Construction of seed secondary schools", "page": 70, "level": 3}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "The entities received UGX.17,535,749,328 (100%) during the year and UGX.7,490,553,264 was paid to several contractors representing an absorption", "metadata": {"headings": [{"headings_0": {"content": "The entities received UGX.17,535,749,328 (100%) during the year and UGX.7,490,553,264 was paid to several contractors representing an absorption", "page": 70, "level": 4}}, {"headings_1": {"content": "ii. Upgrade of Health Centers IIs to III", "page": 70, "level": 3}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "level of 43%. The unspent balances of UGX.10,045,196,064 (57%) were swept back to the Consolidated Fund and re-voted in the subsequent financial year. \nConsequently, the upgrading of Health Centre IIs was largely not completed within the financial year, denying the intended services to the beneficiaries. \nThe Accounting Officers attributed the under absorption to delays in the Hybrid procurement system adopted by the line Ministries of Education and Health which took long to be concluded and the administrative reviews occasioned by PPDA. Besides, procurements were in lots whereby a contractor had several contracts which were beyond the contactors capacity thereby delaying contract works. \nI advised the Local Governments to initiate measures aimed at ensuring that the above challenges are addressed to ensure that the planned activities are implemented on schedule.", "metadata": {"headings": [{"headings_0": {"content": "The entities received UGX.17,535,749,328 (100%) during the year and UGX.7,490,553,264 was paid to several contractors representing an absorption", "page": 70, "level": 4}}, {"headings_1": {"content": "ii. Upgrade of Health Centers IIs to III", "page": 70, "level": 3}}, [{"headings_0": {"content": "The entities received UGX.17,535,749,328 (100%) during the year and UGX.7,490,553,264 was paid to several contractors representing an absorption", "page": 70, "level": 4}}, {"headings_1": {"content": "ii. Upgrade of Health Centers IIs to III", "page": 70, "level": 3}}], [{"headings_0": {"content": "The entities received UGX.17,535,749,328 (100%) during the year and UGX.7,490,553,264 was paid to several contractors representing an absorption", "page": 70, "level": 4}}, {"headings_1": {"content": "ii. Upgrade of Health Centers IIs to III", "page": 70, "level": 3}}], [{"headings_0": {"content": "The entities received UGX.17,535,749,328 (100%) during the year and UGX.7,490,553,264 was paid to several contractors representing an absorption", "page": 70, "level": 4}}, {"headings_1": {"content": "ii. Upgrade of Health Centers IIs to III", "page": 70, "level": 3}}]], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "iii. Land Ownership", "metadata": {"headings": [{"headings_0": {"content": "iii. Land Ownership", "page": 70, "level": 3}}, {"headings_1": {"content": "The entities received UGX.17,535,749,328 (100%) during the year and UGX.7,490,553,264 was paid to several contractors representing an absorption", "page": 70, "level": 4}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "According to the Administrative Circular issued by the MoFPED on 3rd May 2018 Local Governments were requested to ensure that all Local Government projects are constructed on owned land. \n58 \nI observed that projects in 6 LGs were constructed on disputed land. Consequently, projects whose construction had started stalled as a result of these disputes. \nThe Accounting Officers attributed the shortcoming to lack of land titles and delays in acquisition of land from the local community. Consequently, the funds released for the seed secondary schools and Health Centers were swept back to the Consolidated Fund. \nI advised the Local Governments to resolve the land disputes and ensure that the projects are completed.", "metadata": {"headings": [{"headings_0": {"content": "iii. Land Ownership", "page": 70, "level": 3}}, {"headings_1": {"content": "The entities received UGX.17,535,749,328 (100%) during the year and UGX.7,490,553,264 was paid to several contractors representing an absorption", "page": 70, "level": 4}}, [{"headings_0": {"content": "iii. Land Ownership", "page": 70, "level": 3}}, {"headings_1": {"content": "The entities received UGX.17,535,749,328 (100%) during the year and UGX.7,490,553,264 was paid to several contractors representing an absorption", "page": 70, "level": 4}}], [{"headings_0": {"content": "iii. Land Ownership", "page": 70, "level": 3}}, {"headings_1": {"content": "The entities received UGX.17,535,749,328 (100%) during the year and UGX.7,490,553,264 was paid to several contractors representing an absorption", "page": 70, "level": 4}}], [{"headings_0": {"content": "iii. Land Ownership", "page": 70, "level": 3}}, {"headings_1": {"content": "The entities received UGX.17,535,749,328 (100%) during the year and UGX.7,490,553,264 was paid to several contractors representing an absorption", "page": 70, "level": 4}}]], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "iv. The hybrid procurement process", "metadata": {"headings": [{"headings_0": {"content": "iv. The hybrid procurement process", "page": 71, "level": 3}}, {"headings_1": {"content": "iii. Land Ownership", "page": 70, "level": 3}}], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I reviewed the hybrid procurement system and noted as follows:", "metadata": {"headings": [{"headings_0": {"content": "iv. The hybrid procurement process", "page": 71, "level": 3}}, {"headings_1": {"content": "iii. Land Ownership", "page": 70, "level": 3}}], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "\u27a2 There was no evidence that PPDA approved the hybrid procurement guidelines. \n\u27a2 \nTask and Guidance No.5 of the above procedures require that procurement of contractors be made in clusters of 5 LGs to attract competent, experienced contractors to enable the benefits of economies of scale. However, clusters of ten were instead noted. As a result, the contractors seemed to concentrate their efforts on some projects and left others to lag behind. They were overwhelmed with work. \n\u27a2 I observed that, although the Ministry of Education had guided that the construction of the seed school would be phased in 3 financial years; they did not set the minimum expected coverage for each phase and scope of works to be done, therefore making it difficult to measure the impact of each release of funds.", "metadata": {"headings": [{"headings_0": {"content": "iv. The hybrid procurement process", "page": 71, "level": 3}}, {"headings_1": {"content": "iii. Land Ownership", "page": 70, "level": 3}}], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "3.9.2 VFM report on UgIFT for the financial year 2017/18", "metadata": {"headings": [{"headings_0": {"content": "3.9.2 VFM report on UgIFT for the financial year 2017/18", "page": 71, "level": 3}}, {"headings_1": {"content": "iv. The hybrid procurement process", "page": 71, "level": 3}}], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "As part of this program, the Office of the Auditor General undertook a Baseline Value for money Audit for the 2017/2018 Financial Year expenditures in both Health and Education sectors for a sample of selected primary schools and health Units together with the infrastructure projects implemented by 30 Local Governments. The purpose of the Value for money audit was to provide a baseline that will facilitate monitoring and assessment of the programme outcomes during the process of implementation of the programme. 30 Local Governments (LGs) comprising 22 districts and 8 Municipalities were selected for the assessment and assessed along three thematic areas namely; Utilisation of funds, Delivery of Infrastructure and Delivery of services. The detailed findings of the VFM study are in part 4 of this report. \nIn summary, the following were observed:", "metadata": {"headings": [{"headings_0": {"content": "3.9.2 VFM report on UgIFT for the financial year 2017/18", "page": 71, "level": 3}}, {"headings_1": {"content": "iv. The hybrid procurement process", "page": 71, "level": 3}}, [{"headings_0": {"content": "3.9.2 VFM report on UgIFT for the financial year 2017/18", "page": 71, "level": 3}}, {"headings_1": {"content": "iv. The hybrid procurement process", "page": 71, "level": 3}}]], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Utilisation of funds", "metadata": {"headings": [{"headings_0": {"content": "a) Utilisation of funds", "page": 71, "level": 3}}, {"headings_1": {"content": "3.9.2 VFM report on UgIFT for the financial year 2017/18", "page": 71, "level": 3}}], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted that out of sampled schools, 93.6% was utilised and absorbed as intended. However, outliers of non-utilisation and absence of financial records was observed in some entities. Further there were time overruns, non-adherence to procurement and the standard allocation of UPE funds per pupil per annum of UGX.10,000 was not adhered to with the minimum allocated amount of all LGs was UGX.3,770, the maximum was UGX.36,222. \n59", "metadata": {"headings": [{"headings_0": {"content": "a) Utilisation of funds", "page": 71, "level": 3}}, {"headings_1": {"content": "3.9.2 VFM report on UgIFT for the financial year 2017/18", "page": 71, "level": 3}}, [{"headings_0": {"content": "a) Utilisation of funds", "page": 71, "level": 3}}, {"headings_1": {"content": "3.9.2 VFM report on UgIFT for the financial year 2017/18", "page": 71, "level": 3}}]], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Delivery of Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "b) Delivery of Infrastructure", "page": 72, "level": 3}}, {"headings_1": {"content": "a) Utilisation of funds", "page": 71, "level": 3}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted that the detailed engineer\u2019s estimates were prepared for only 31 (19%) of the 165 construction projects in 8 LGs Assessed and certified works in most LGs were not supported with measurement sheets. Further, gaps in supervision arrangements were observed, quality control was not being emphasized, facilities constructed were not being utilised for the intended purposes in most of the LGs and maintenance and repair of facilities was not being prioritized.", "metadata": {"headings": [{"headings_0": {"content": "b) Delivery of Infrastructure", "page": 72, "level": 3}}, {"headings_1": {"content": "a) Utilisation of funds", "page": 71, "level": 3}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c) Delivery of services in education and health", "metadata": {"headings": [{"headings_0": {"content": "c) Delivery of services in education and health", "page": 72, "level": 8}}, {"headings_1": {"content": "b) Delivery of Infrastructure", "page": 72, "level": 3}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In education, there was low P7 completion rate with FY 2016/2017 being 61.5%, 111 out of 172 schools achieved desired target of 89% pass rate, pupil attendance was less than 50%, Pupil to teacher ratio (PTR) was 60:1 yet the recommended PTR is 53:1 or less, teacher attendance was poor and 51% of the schools were inspected 3 times in the academic year as recommended by the Ministry. Further the average cost of teaching per pupil per term across all schools was UGX.57,217, the average number of classrooms is 1:88 below the national standard of 1:55 and the availability of other vital infrastructure such as toilet stances, text book per pupil ratio among others was far below the national standards. \nIn health, health facilities did not register any maternal deaths in the year, the length of stay at the individual health unit ranged from 0.5 to 4 days, 53 HCs out of 77 (68%) did not register still births, various health facilities visited experienced stock out of medical supplies, facilities visited did not have the required number of staff, the average bed occupancy rate was 62% and 72.2% for HCIII and HC IV respectively and noted absence of essential equipment. \nI advised the Ministries of Education and Health to enhance the capacity of procurement and engineering functions, liaise with the Ministry of Works to develop standard guideline for costing infrastructural works, enhance Quality control and quality assurance of works during construction. \nFurther, the education sector should address the inequality relative to the national standard in the allocation of UPE funds and sensitise and create awareness of the value", "metadata": {"headings": [{"headings_0": {"content": "c) Delivery of services in education and health", "page": 72, "level": 8}}, {"headings_1": {"content": "b) Delivery of Infrastructure", "page": 72, "level": 3}}, [{"headings_0": {"content": "c) Delivery of services in education and health", "page": 72, "level": 8}}, {"headings_1": {"content": "b) Delivery of Infrastructure", "page": 72, "level": 3}}], [{"headings_0": {"content": "c) Delivery of services in education and health", "page": 72, "level": 8}}, {"headings_1": {"content": "b) Delivery of Infrastructure", "page": 72, "level": 3}}], [{"headings_0": {"content": "c) Delivery of services in education and health", "page": 72, "level": 8}}, {"headings_1": {"content": "b) Delivery of Infrastructure", "page": 72, "level": 3}}]], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "of education, District/Municipal Education officers should make routine follow-ups,", "metadata": {"headings": [{"headings_0": {"content": "of education, District/Municipal Education officers should make routine follow-ups,", "page": 72, "level": 2}}, {"headings_1": {"content": "c) Delivery of services in education and health", "page": 72, "level": 8}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "ensure more teachers are recruited to match the increasing enrolment of pupils, improve the schools inspection function and address the inequality relative to the average unit cost of teaching per pupil across schools. \nThe health sector should ensure equitable allocation and regular flow of PHC funds, address the challenge of drug and medical supplies stock outs and liaise with the Ministry of Local Government and the Health Service Commission to ensure that more medical staff is recruited to match the increasing demand for effective delivery of health services. \n60", "metadata": {"headings": [{"headings_0": {"content": "of education, District/Municipal Education officers should make routine follow-ups,", "page": 72, "level": 2}}, {"headings_1": {"content": "c) Delivery of services in education and health", "page": 72, "level": 8}}, [{"headings_0": {"content": "of education, District/Municipal Education officers should make routine follow-ups,", "page": 72, "level": 2}}, {"headings_1": {"content": "c) Delivery of services in education and health", "page": 72, "level": 8}}], [{"headings_0": {"content": "of education, District/Municipal Education officers should make routine follow-ups,", "page": 72, "level": 2}}, {"headings_1": {"content": "c) Delivery of services in education and health", "page": 72, "level": 8}}]], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "3.10 Implementation of the Northern Uganda Social Action Fund III by Local Governments", "metadata": {"headings": [{"headings_0": {"content": "3.10 Implementation of the Northern Uganda Social Action Fund III by Local Governments", "page": 73, "level": 3}}, {"headings_1": {"content": "of education, District/Municipal Education officers should make routine follow-ups,", "page": 72, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Northern Uganda Social Action Fund (NUSAF) 3 is a World Bank funded project, implemented in 55 districts aimed at leveraging on the achievements of NUSAF 1 and 2 to ensure the inclusion of the poor and vulnerable populations of the Northern part of the country in the country\u2019s development process. \nI sampled 27 (49%) districts that benefited from the project to ascertain funding, number of groups funded and status of implementation of sub-groups, and made the following observations:", "metadata": {"headings": [{"headings_0": {"content": "3.10 Implementation of the Northern Uganda Social Action Fund III by Local Governments", "page": 73, "level": 3}}, {"headings_1": {"content": "of education, District/Municipal Education officers should make routine follow-ups,", "page": 72, "level": 2}}, [{"headings_0": {"content": "3.10 Implementation of the Northern Uganda Social Action Fund III by Local Governments", "page": 73, "level": 3}}, {"headings_1": {"content": "of education, District/Municipal Education officers should make routine follow-ups,", "page": 72, "level": 2}}]], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Project Funding and number of Groups supported", "metadata": {"headings": [{"headings_0": {"content": "a) Project Funding and number of Groups supported", "page": 73, "level": 8}}, {"headings_1": {"content": "3.10 Implementation of the Northern Uganda Social Action Fund III by Local Governments", "page": 73, "level": 3}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Analysis of funding in the sampled 27 districts, revealed that UGX.58,829,932,867 was received out of the total budgeted amount of UGX.59,790,162,414, representing a performance of 98%. \nOnly three (11%) Districts of Moroto, Alebtong and Apac received funding in excess of their respective budgets, by 114%, 65% and 10%. The remaining 24 either received less or exact amount as budgeted. \nThe disbursed funds supported 1,689 (92%) sub-groups out of the planned number of 1,844. The underfunding of UGX.689,418,853 resulted in 155 sub-groups not funded, thus not benefiting from the project. \nThe Accounting Officers attributed the failure to fund all planned groups to underfunding. \nI advised Government, through the responsible Ministries to increase funding to the beneficiary districts so that the objective of inclusion of the poor and vulnerable populations of the North in the development process is fully achieved.", "metadata": {"headings": [{"headings_0": {"content": "a) Project Funding and number of Groups supported", "page": 73, "level": 8}}, {"headings_1": {"content": "3.10 Implementation of the Northern Uganda Social Action Fund III by Local Governments", "page": 73, "level": 3}}, [{"headings_0": {"content": "a) Project Funding and number of Groups supported", "page": 73, "level": 8}}, {"headings_1": {"content": "3.10 Implementation of the Northern Uganda Social Action Fund III by Local Governments", "page": 73, "level": 3}}], [{"headings_0": {"content": "a) Project Funding and number of Groups supported", "page": 73, "level": 8}}, {"headings_1": {"content": "3.10 Implementation of the Northern Uganda Social Action Fund III by Local Governments", "page": 73, "level": 3}}], [{"headings_0": {"content": "a) Project Funding and number of Groups supported", "page": 73, "level": 8}}, {"headings_1": {"content": "3.10 Implementation of the Northern Uganda Social Action Fund III by Local Governments", "page": 73, "level": 3}}], [{"headings_0": {"content": "a) Project Funding and number of Groups supported", "page": 73, "level": 8}}, {"headings_1": {"content": "3.10 Implementation of the Northern Uganda Social Action Fund III by Local Governments", "page": 73, "level": 3}}]], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Status of implementation of sub-projects", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation of sub-projects", "page": 73, "level": 8}}, {"headings_1": {"content": "a) Project Funding and number of Groups supported", "page": 73, "level": 8}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "From the 27 districts, I inspected 75 sub-projects engaging in a wide range of activities/enterprises, and noted that 24 recorded Notable Achievements in their enterprises while 51 had implementation challenges that hampered progress in their enterprises. \nThe sub-groups attributed the notable achievement to five factors, notably adequate monitoring and supervision (35%), training (32%), and proper project selection (21%). \nThe groups that experienced implementation challenges on the other hand gave nine reasons, of which the averaging three were poor monitoring and sensitization (30%), inadequate capacity of members to implement projects (18%) and poor training (15%). \nIn the circumstance, there is risk that the sub-projects that faced implementation challenges may not prosper leading to the project failing to fully meet the objective of uplifting the poor and vulnerable population of the Northern part of the country. \n61 \nGovernment should adequately fund the auxiliary activities of training, monitoring and supervision and properly support sub-groups in project selection and capacity building to enable proper implementation of project activities. \n3.11", "metadata": {"headings": [{"headings_0": {"content": "b) Status of implementation of sub-projects", "page": 73, "level": 8}}, {"headings_1": {"content": "a) Project Funding and number of Groups supported", "page": 73, "level": 8}}, [{"headings_0": {"content": "b) Status of implementation of sub-projects", "page": 73, "level": 8}}, {"headings_1": {"content": "a) Project Funding and number of Groups supported", "page": 73, "level": 8}}], [{"headings_0": {"content": "b) Status of implementation of sub-projects", "page": 73, "level": 8}}, {"headings_1": {"content": "a) Project Funding and number of Groups supported", "page": 73, "level": 8}}], [{"headings_0": {"content": "b) Status of implementation of sub-projects", "page": 73, "level": 8}}, {"headings_1": {"content": "a) Project Funding and number of Groups supported", "page": 73, "level": 8}}], [{"headings_0": {"content": "b) Status of implementation of sub-projects", "page": 73, "level": 8}}, {"headings_1": {"content": "a) Project Funding and number of Groups supported", "page": 73, "level": 8}}], [{"headings_0": {"content": "b) Status of implementation of sub-projects", "page": 73, "level": 8}}, {"headings_1": {"content": "a) Project Funding and number of Groups supported", "page": 73, "level": 8}}], [{"headings_0": {"content": "b) Status of implementation of sub-projects", "page": 73, "level": 8}}, {"headings_1": {"content": "a) Project Funding and number of Groups supported", "page": 73, "level": 8}}]], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Management of Water for Consumption and Production in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Management of Water for Consumption and Production in Local Governments", "page": 74, "level": 3}}, {"headings_1": {"content": "b) Status of implementation of sub-projects", "page": 73, "level": 8}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Rural Water Supply and Sanitation Department (RWSSD) under the Directorate of Water Development in the Ministry of Water and Environment is responsible for the provision of safe water and sanitation services in rural areas across the country. According to Water and sanitation Joint sector review 2018, the development partners noted the modest progress made in many of the undertakings, but also the challenges encountered in monitoring of the key performance indicators. It is upon this background that an audit on operation and maintenance of water was carried out and the following observations were noted:", "metadata": {"headings": [{"headings_0": {"content": "Management of Water for Consumption and Production in Local Governments", "page": 74, "level": 3}}, {"headings_1": {"content": "b) Status of implementation of sub-projects", "page": 73, "level": 8}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Non-functional Water facilities", "metadata": {"headings": [{"headings_0": {"content": "a) Non-functional Water facilities", "page": 74, "level": 3}}, {"headings_1": {"content": "Management of Water for Consumption and Production in Local Governments", "page": 74, "level": 3}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A review of the quarterly reports and interview with the District Water Engineers in a sample of 29 (22%) Districts out of 134 revealed that some of the water sources like bore holes and springs were no longer functioning as shown below:", "metadata": {"headings": [{"headings_0": {"content": "a) Non-functional Water facilities", "page": 74, "level": 3}}, {"headings_1": {"content": "Management of Water for Consumption and Production in Local Governments", "page": 74, "level": 3}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 26: Showing Non-Functional water facilities", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Showing Non-Functional water facilities", "page": 74, "level": 1}}, {"headings_1": {"content": "a) Non-functional Water facilities", "page": 74, "level": 3}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**Water for Use (Rural water facilities)**", "No. of protected springs", "4,362", "3,625", "737", "17%"], ["**Water for Use (Rural water facilities)**", "No. of shallow wells with pumps", "4,923", "3,413", "1,510", "31%"], ["**Water for Use** **(Rural** water facilities)**", "Number of deep boreholes with hand pump", "9,914", "8,345", "1,569", "16%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 26: Showing Non-Functional water facilities", "page": 74, "level": 1}}, {"headings_1": {"content": "a) Non-functional Water facilities", "page": 74, "level": 3}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["", "Item Description", "Total in the 29 sampled District", "Functional", "Non- functional", "% of Non- functional"], "type": "table"}}, {"content": "Further analysis of the water situation in districts revealed that shallow wells with pumps had the most non-function water points with 31% average rate followed by protected springs with a 17% average non-functional rate across districts. I noted that the worst affected Local Government was Hoima District Local Government with overall non-functional facilities at 43.2% while the best performing districts were Iganga and Amuria with an average functional rate of 97%. \nLack of functional water facilities makes water access to some of the communities a challenge which is against the millennium goals of free and easy access to water for", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Showing Non-Functional water facilities", "page": 74, "level": 1}}, {"headings_1": {"content": "a) Non-functional Water facilities", "page": 74, "level": 3}}, [{"headings_0": {"content": "Table 26: Showing Non-Functional water facilities", "page": 74, "level": 1}}, {"headings_1": {"content": "a) Non-functional Water facilities", "page": 74, "level": 3}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "all.", "metadata": {"headings": [{"headings_0": {"content": "all.", "page": 74, "level": 2}}, {"headings_1": {"content": "Table 26: Showing Non-Functional water facilities", "page": 74, "level": 1}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Accounting Officers attributed the shortcoming to facilities that had over-lived their life span and require major rehabilitation and inadequate budget for water infrastructure maintenance. \nI advised the Local Governments to ensure that strategies are laid to ensure functionality of the water facilities. \n62 \n3.12 Management of Uganda Women Entrepreneurship Programme in Local", "metadata": {"headings": [{"headings_0": {"content": "all.", "page": 74, "level": 2}}, {"headings_1": {"content": "Table 26: Showing Non-Functional water facilities", "page": 74, "level": 1}}, [{"headings_0": {"content": "all.", "page": 74, "level": 2}}, {"headings_1": {"content": "Table 26: Showing Non-Functional water facilities", "page": 74, "level": 1}}], [{"headings_0": {"content": "all.", "page": 74, "level": 2}}, {"headings_1": {"content": "Table 26: Showing Non-Functional water facilities", "page": 74, "level": 1}}], [{"headings_0": {"content": "all.", "page": 74, "level": 2}}, {"headings_1": {"content": "Table 26: Showing Non-Functional water facilities", "page": 74, "level": 1}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Governments", "metadata": {"headings": [{"headings_0": {"content": "Governments", "page": 75, "level": 3}}, {"headings_1": {"content": "all.", "page": 74, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Uganda Women Entrepreneurship Programme (UWEP) is an initiative by the Government to improve women access to financial services, equip them with the skills for enterprise growth, value addition and marketing of products and services. The women are availed interest-free revolving credit to initiate or strengthen their enterprises. \nI reviewed project funding, funds recovery, inspected UWEP groups, and made the following observations:", "metadata": {"headings": [{"headings_0": {"content": "Governments", "page": 75, "level": 3}}, {"headings_1": {"content": "all.", "page": 74, "level": 2}}, [{"headings_0": {"content": "Governments", "page": 75, "level": 3}}, {"headings_1": {"content": "all.", "page": 74, "level": 2}}]], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "3.12.1 At Ministry Level", "metadata": {"headings": [{"headings_0": {"content": "3.12.1 At Ministry Level", "page": 75, "level": 3}}, {"headings_1": {"content": "Governments", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "During the year, out of UGX.38.7bn budgeted for Uganda Women Enterprise Program (UWEP) activities; UGX.33.22bn (85.8%) was released indicating a shortfall of 14.2%. Like the YELP, the UWEP recovered funds form the women\u2019s groups at the district level, was not remitted to the national programme recovery account in a timely manner. I noted that UGX 1.15bn remained unremitted by the districts. In addition, up to UGX 0.595bn on the recovery account, could not be tagged to any women group or district as recovered. \nI advised Government to consider automating the operations of the Program which will ensure linking of the group disbursements, repayments, district submissions, district recovery accounts, and the National recovery account with an objective of ensuring timely access to all data related to the Program for proper decision making.", "metadata": {"headings": [{"headings_0": {"content": "3.12.1 At Ministry Level", "page": 75, "level": 3}}, {"headings_1": {"content": "Governments", "page": 75, "level": 3}}, [{"headings_0": {"content": "3.12.1 At Ministry Level", "page": 75, "level": 3}}, {"headings_1": {"content": "Governments", "page": 75, "level": 3}}]], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "3.12.2 At district level a) Funding of UWEP program", "metadata": {"headings": [{"headings_0": {"content": "3.12.2 At district level a) Funding of UWEP program", "page": 75, "level": 8}}, {"headings_1": {"content": "3.12.1 At Ministry Level", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I reviewed a sample of 72 Districts and Municipal Councils and noted that they received a total of UGX.16,783,865,199, since program inception in the financial year 2016/17, to fund UWEP activities. The districts of Tororo, Ngora and Rukungiri received the highest amounts of UGX.690,971,500, UGX.586,221,989 and UGX.550,433,000 respectively.", "metadata": {"headings": [{"headings_0": {"content": "3.12.2 At district level a) Funding of UWEP program", "page": 75, "level": 8}}, {"headings_1": {"content": "3.12.1 At Ministry Level", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Recovery of UWEP funds", "metadata": {"headings": [{"headings_0": {"content": "b) Recovery of UWEP funds", "page": 75, "level": 3}}, {"headings_1": {"content": "3.12.2 At district level a) Funding of UWEP program", "page": 75, "level": 8}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Out of the UGX.16,783,865,199 disbursed to the 72 Districts and Municipal Councils, only 30% (UGX.5,059253,425) had been recovered by the time of audit. \nThe best performing Districts and Municipal Councils in terms of recovery of UWEP funds from the groups were Buliisa District, Kumi Municipal Council and Kiruhura District with performance levels of 89%, 77% and 74% respectively. The worst performing were Serere District, Namisindwa District and Pallisa District with performances of 4%, 5% and 6% respectively. \nThe low recovery of UWEP funds was attributed to failed projects and insufficient funding for monitoring and supervision of the project activities. \n63 \nFailure to repay in a timely manner implies that other eligible women groups did not access the would-be revolving funds thus limiting the number of participating women in program activities. \nGovernment should provide support to the UWEP groups to address the implementation challenges, so that groups start earning income, which will result in repayment of outstanding amounts to the revolving fund.", "metadata": {"headings": [{"headings_0": {"content": "b) Recovery of UWEP funds", "page": 75, "level": 3}}, {"headings_1": {"content": "3.12.2 At district level a) Funding of UWEP program", "page": 75, "level": 8}}, [{"headings_0": {"content": "b) Recovery of UWEP funds", "page": 75, "level": 3}}, {"headings_1": {"content": "3.12.2 At district level a) Funding of UWEP program", "page": 75, "level": 8}}], [{"headings_0": {"content": "b) Recovery of UWEP funds", "page": 75, "level": 3}}, {"headings_1": {"content": "3.12.2 At district level a) Funding of UWEP program", "page": 75, "level": 8}}], [{"headings_0": {"content": "b) Recovery of UWEP funds", "page": 75, "level": 3}}, {"headings_1": {"content": "3.12.2 At district level a) Funding of UWEP program", "page": 75, "level": 8}}], [{"headings_0": {"content": "b) Recovery of UWEP funds", "page": 75, "level": 3}}, {"headings_1": {"content": "3.12.2 At district level a) Funding of UWEP program", "page": 75, "level": 8}}], [{"headings_0": {"content": "b) Recovery of UWEP funds", "page": 75, "level": 3}}, {"headings_1": {"content": "3.12.2 At district level a) Funding of UWEP program", "page": 75, "level": 8}}]], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c) Inspection of UWEP Projects", "metadata": {"headings": [{"headings_0": {"content": "c) Inspection of UWEP Projects", "page": 76, "level": 3}}, {"headings_1": {"content": "b) Recovery of UWEP funds", "page": 75, "level": 3}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I undertook physical inspection on 26 selected UWEP projects in 26 Districts and Municipal Councils with the aim of establishing status of groups and I noted that 16 (62%) groups existed and were implementing group activities. Three of the groups had fully repaid the funds to the respective Districts and Municipal Councils. \nFor the remaining 10 groups, the following three recurring problems were noted; \ni. Five (5) representing 50% had failed and the groups had disintegrated. In some instances, one or two members out of the original number that formed the group, were the only ones participating. \nii. Three (3) representing 30% had changed enterprise. \niii. Two (2) representing 20% did not maintain proper records making it hard to establish group activities, practices and challenges. \nThe Accounting Officers attributed the above anomalies to insufficient funds for the monitoring and supervision of the UWEP beneficiary groups, leading to mismanagement of funds. \nIn the circumstances, the project objective of improving women access to financial services, equipping them with skills for enterprise growth, value addition and marketing of produce may not be achieved.", "metadata": {"headings": [{"headings_0": {"content": "c) Inspection of UWEP Projects", "page": 76, "level": 3}}, {"headings_1": {"content": "b) Recovery of UWEP funds", "page": 75, "level": 3}}, [{"headings_0": {"content": "c) Inspection of UWEP Projects", "page": 76, "level": 3}}, {"headings_1": {"content": "b) Recovery of UWEP funds", "page": 75, "level": 3}}], [{"headings_0": {"content": "c) Inspection of UWEP Projects", "page": 76, "level": 3}}, {"headings_1": {"content": "b) Recovery of UWEP funds", "page": 75, "level": 3}}], [{"headings_0": {"content": "c) Inspection of UWEP Projects", "page": 76, "level": 3}}, {"headings_1": {"content": "b) Recovery of UWEP funds", "page": 75, "level": 3}}]], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Government should adequately fund the monitoring, supervision, and technical", "metadata": {"headings": [{"headings_0": {"content": "Government should adequately fund the monitoring, supervision, and technical", "page": 76, "level": 2}}, {"headings_1": {"content": "c) Inspection of UWEP Projects", "page": 76, "level": 3}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "backstopping of UWEP project to address implementation challenges leading to attainment of project objectives. \n64", "metadata": {"headings": [{"headings_0": {"content": "Government should adequately fund the monitoring, supervision, and technical", "page": 76, "level": 2}}, {"headings_1": {"content": "c) Inspection of UWEP Projects", "page": 76, "level": 3}}, [{"headings_0": {"content": "Government should adequately fund the monitoring, supervision, and technical", "page": 76, "level": 2}}, {"headings_1": {"content": "c) Inspection of UWEP Projects", "page": 76, "level": 3}}]], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "PART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS", "metadata": {"headings": [{"headings_0": {"content": "PART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS", "page": 77, "level": 3}}, {"headings_1": {"content": "Government should adequately fund the monitoring, supervision, and technical", "page": 76, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "4.0 \nVALUE FOR MONEY AND SPECIALISED AUDITS \nThis part contains summary reports of 11 Value for Money (VFM) audits undertaken during the audit year ended 31st December 2019. The summary reports contain the key findings, conclusions and recommendations made for each of the VFM audits undertaken. The detailed reports have been separately issued and copies are available on the OAG website. \n4.1", "metadata": {"headings": [{"headings_0": {"content": "PART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS", "page": 77, "level": 3}}, {"headings_1": {"content": "Government should adequately fund the monitoring, supervision, and technical", "page": 76, "level": 2}}, [{"headings_0": {"content": "PART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS", "page": 77, "level": 3}}, {"headings_1": {"content": "Government should adequately fund the monitoring, supervision, and technical", "page": 76, "level": 2}}], [{"headings_0": {"content": "PART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS", "page": 77, "level": 3}}, {"headings_1": {"content": "Government should adequately fund the monitoring, supervision, and technical", "page": 76, "level": 2}}]], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Value for Money Audit on production and productivity of the coffee sub sector", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audit on production and productivity of the coffee sub sector", "page": 77, "level": 3}}, {"headings_1": {"content": "PART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS", "page": 77, "level": 3}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Government has focused on coffee as one of the priority agricultural enterprises because of its potential for the high contribution to export earnings and percentage contribution to the country\u2019s GDP. To harness the potential, Government intervened by providing UGX.231bn through UCDA towards the provision and distribution of production inputs over the past five years. \nThis intervention has resulted into provision of over one (1) billion free coffee seedlings to farmers which has led to an increment in the total coffee tree population by 141%. The intervention has also stimulated the increase in coffee production and export volumes by 68% and 29% respectively. Increase in export volumes have led to increased export earnings by 3.48% from US$ 402 million in FY 2014/15 to US$ 416 million in FY 2018/19. \nDespite the interventions made by Government, the estimated coffee yield of 0.6T/Ha (0.44kg/tree) has not increased to meet the expected yield of 1.5T/Ha (1.05kg/tree). Further, the rate of survival of the coffee seedlings distributed to the farmers was below 55% during the year under review. \nThe low yields and low survival rates were attributed to the following: \na) Late delivery of coffee seedlings where farmers receive the seedlings towards the end of the rainy season (on average 49 days after the onset of the rainy season), inadequate preparation of gardens by the farmers (70% of the farmers visited had not registered to receive coffee seedlings), limited support to farmers with other inputs such as fertilizers and pesticides and inadequate extension services with one extension officer supporting two (2) to three (3) districts. \nb) Distribution of low yielding coffee varieties. It is noted that NaCORI phased out the Robusta elite variety in 2009 for a number of reasons like susceptibility to wilt disease and developed improved new coffee varieties (Kituza Robusta 1-10). However, the 3,104 nursery operators certified by UCDA have not adopted the new coffee varieties and have continued to supply the phased-out variety (elite seed). \nc) Inadequate coordination among key stakeholders in the coffee sub sector since the", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audit on production and productivity of the coffee sub sector", "page": 77, "level": 3}}, {"headings_1": {"content": "PART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS", "page": 77, "level": 3}}, [{"headings_0": {"content": "Value for Money Audit on production and productivity of the coffee sub sector", "page": 77, "level": 3}}, {"headings_1": {"content": "PART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS", "page": 77, "level": 3}}], [{"headings_0": {"content": "Value for Money Audit on production and productivity of the coffee sub sector", "page": 77, "level": 3}}, {"headings_1": {"content": "PART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS", "page": 77, "level": 3}}], [{"headings_0": {"content": "Value for Money Audit on production and productivity of the coffee sub sector", "page": 77, "level": 3}}, {"headings_1": {"content": "PART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS", "page": 77, "level": 3}}], [{"headings_0": {"content": "Value for Money Audit on production and productivity of the coffee sub sector", "page": 77, "level": 3}}, {"headings_1": {"content": "PART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS", "page": 77, "level": 3}}], [{"headings_0": {"content": "Value for Money Audit on production and productivity of the coffee sub sector", "page": 77, "level": 3}}, {"headings_1": {"content": "PART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS", "page": 77, "level": 3}}], [{"headings_0": {"content": "Value for Money Audit on production and productivity of the coffee sub sector", "page": 77, "level": 3}}, {"headings_1": {"content": "PART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS", "page": 77, "level": 3}}]], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "coordination committees (Inter-agency Committee and the District Steering Committee)", "metadata": {"headings": [{"headings_0": {"content": "coordination committees (Inter-agency Committee and the District Steering Committee)", "page": 77, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on production and productivity of the coffee sub sector", "page": 77, "level": 3}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "were not instituted and there was no operational framework between UCDA, NaCORI and farmers to ensure that there is a strategic and cooperative partnership among NaCORI, nursery operators and farmers. \n65 \nThese weaknesses can be addressed by registering and organizing farmers into groups to efficiently facilitate extension support, improve accessibility to agro-inputs such as fertilizers and pesticides, promote the use of appropriate planting materials as guided by the coffee research and develop a joint operational framework to harmonize coordination among key stakeholders. \n4.2", "metadata": {"headings": [{"headings_0": {"content": "coordination committees (Inter-agency Committee and the District Steering Committee)", "page": 77, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on production and productivity of the coffee sub sector", "page": 77, "level": 3}}, [{"headings_0": {"content": "coordination committees (Inter-agency Committee and the District Steering Committee)", "page": 77, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on production and productivity of the coffee sub sector", "page": 77, "level": 3}}], [{"headings_0": {"content": "coordination committees (Inter-agency Committee and the District Steering Committee)", "page": 77, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on production and productivity of the coffee sub sector", "page": 77, "level": 3}}], [{"headings_0": {"content": "coordination committees (Inter-agency Committee and the District Steering Committee)", "page": 77, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on production and productivity of the coffee sub sector", "page": 77, "level": 3}}]], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Value for Money Audit on the effectiveness of import inspections by UNBS in the regulation and enforcement of product standards", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audit on the effectiveness of import inspections by UNBS in the regulation and enforcement of product standards", "page": 78, "level": 8}}, {"headings_1": {"content": "coordination committees (Inter-agency Committee and the District Steering Committee)", "page": 77, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Government has made a number of interventions in a bid to curb the proliferation of substandard products on the Ugandan Market. The funding for UNBS for instance has increased by more than 65% from UGX.3.7Bn to UGX.6.3Bn in the last three years. This had translated in increased regulatory activity in the form of increased inspections, increased standards, increased sample testing and increased market surveillance. The coordination with other stakeholders such as URA has also significantly improved. \nDespite this, there is a lot of public outcry about the existence of substandard products on the Uganda market. I undertook a study on the effectiveness of import inspections by UNBS and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audit on the effectiveness of import inspections by UNBS in the regulation and enforcement of product standards", "page": 78, "level": 8}}, {"headings_1": {"content": "coordination committees (Inter-agency Committee and the District Steering Committee)", "page": 77, "level": 2}}, [{"headings_0": {"content": "Value for Money Audit on the effectiveness of import inspections by UNBS in the regulation and enforcement of product standards", "page": 78, "level": 8}}, {"headings_1": {"content": "coordination committees (Inter-agency Committee and the District Steering Committee)", "page": 77, "level": 2}}]], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 78, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on the effectiveness of import inspections by UNBS in the regulation and enforcement of product standards", "page": 78, "level": 8}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "UNBS still has challenges of coverage of all the entry points through which imports access the market. As a result, 22% of the imports which should have been inspected in the last three years were never examined. \nb) There were several challenges in the Pre-Verification of Conformity (PVoC) inspection system such as inspection of group cargo, limited supervision of PVoC agents by UNBS, failure of these agents to undertake due diligence among others. As a result, an average of 22% of the goods with clearance certificates that were retested at the entry points were found non-compliant with standards.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 78, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on the effectiveness of import inspections by UNBS in the regulation and enforcement of product standards", "page": 78, "level": 8}}, [{"headings_0": {"content": "a)", "page": 78, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on the effectiveness of import inspections by UNBS in the regulation and enforcement of product standards", "page": 78, "level": 8}}]], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 78, "level": 2}}, {"headings_1": {"content": "a)", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Although the turnaround time for testing samples was within the timeliness of the client charter, traders indicated that these were still long and resulted in additional costs of doing business for the traders of up to UGX 10-20 million per container in some cases which lead to some traders abandoning commodities or bypassing the official importation channels which increases the volume of uninspected goods. \nd) The testing methods were not comprehensive in some aspects; as a result, some hazardous ingredients were not tested even where samples were taken to the laboratories. \ne) There were weaknesses in the enforcement and market surveillance functions. For instances there were no corrective actions recommended for 74% of the cases where noncompliance with standards was found, while in 64% of the cases where corrective actions were recommended there was no evidence of follow up of implementation of the recommendations. \nThe effects of the gaps noted can be minimised by developing strategies which involve increasing presence at all entry points, strengthening the supervision of PVoC agents, sensitizing and engaging traders about PVOC requirements, reducing on the turnaround \n66 \ntimes for testing processes, and strengthening the market surveillance function by marking it more effective. \n4.3", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 78, "level": 2}}, {"headings_1": {"content": "a)", "page": 78, "level": 2}}, [{"headings_0": {"content": "c)", "page": 78, "level": 2}}, {"headings_1": {"content": "a)", "page": 78, "level": 2}}], [{"headings_0": {"content": "c)", "page": 78, "level": 2}}, {"headings_1": {"content": "a)", "page": 78, "level": 2}}], [{"headings_0": {"content": "c)", "page": 78, "level": 2}}, {"headings_1": {"content": "a)", "page": 78, "level": 2}}], [{"headings_0": {"content": "c)", "page": 78, "level": 2}}, {"headings_1": {"content": "a)", "page": 78, "level": 2}}], [{"headings_0": {"content": "c)", "page": 78, "level": 2}}, {"headings_1": {"content": "a)", "page": 78, "level": 2}}], [{"headings_0": {"content": "c)", "page": 78, "level": 2}}, {"headings_1": {"content": "a)", "page": 78, "level": 2}}]], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Value for Money Audit on implementation of Uganda Skills Development Facility (SDF) by the Private Sector Foundation Uganda", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audit on implementation of Uganda Skills Development Facility (SDF) by the Private Sector Foundation Uganda", "page": 79, "level": 8}}, {"headings_1": {"content": "c)", "page": 78, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Uganda Skills Development Project (USDP) is part of Government of Uganda\u2019s strategic effort to promote skills development so as to spur productivity, economic development and increase employment. The project received USD 100 million (UGX.370.8 billion) funded by a loan acquired from the World Bank. The project commenced in April 2015 and is scheduled to close on 31st August 2020. The Skills Development Facility (SDF) is one of the 4 Components of USDP charged with implementing skilling initiatives under the Private Sector Foundation Uganda (PSFU) with a budget of USD 21.8 million (UGX.80.8 billion). \nThe overall objective of this audit was to assess the extent to which the PSFU had implemented the Skills Development Facility (SDF) in regard to timeliness and effectiveness of selected outputs, from inception up to 30th June 2019. The following key observations were noted;", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audit on implementation of Uganda Skills Development Facility (SDF) by the Private Sector Foundation Uganda", "page": 79, "level": 8}}, {"headings_1": {"content": "c)", "page": 78, "level": 2}}, [{"headings_0": {"content": "Value for Money Audit on implementation of Uganda Skills Development Facility (SDF) by the Private Sector Foundation Uganda", "page": 79, "level": 8}}, {"headings_1": {"content": "c)", "page": 78, "level": 2}}]], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 79, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on implementation of Uganda Skills Development Facility (SDF) by the Private Sector Foundation Uganda", "page": 79, "level": 8}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Significant delay on the commencement of the project after approval of the loan by the World Bank. The project attained effectiveness on 26th October 2016, one year after approval and as a result, Government incurred interest, fees and other charges on the loan to the tune of USD.193,052.67 (UGX.715,823,856) as at 30th September 2019.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 79, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on implementation of Uganda Skills Development Facility (SDF) by the Private Sector Foundation Uganda", "page": 79, "level": 8}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 79, "level": 2}}, {"headings_1": {"content": "a)", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "As of 30 th June 2019, 299 grants had been awarded out of the planned 474 projects (63%) leading to the training of 46,000 compared to 25,000 envisaged by the Project. However, there were no grants awarded under window 4 of the SDF.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 79, "level": 2}}, {"headings_1": {"content": "a)", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 79, "level": 2}}, {"headings_1": {"content": "b)", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Delayed release of funds, whereby SDF had only received 43.3% (USD.9,428,842) of its five-year budget and had utilized 84.3% of this amount as at 30 th June 2019. This was caused by the delayed award of grants whereby it took between 5 and 12 months to complete an award process.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 79, "level": 2}}, {"headings_1": {"content": "b)", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 79, "level": 2}}, {"headings_1": {"content": "c)", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I also noted slow disbursement of funds by the project whereby out of UGX.33 Billion contracted as at 30th June 2019, only UGX.16.2 Billion (49%) had been disbursed. In addition, UGX.8.9 Billion of the disbursed funds remained un-accounted for as at 30th June 2019. \ne) Although trainings were conducted by grantees, there were inadequacies in the development, assessment and review of the skills needs gaps by the grantees and the due diligence consultants. There were no assessments of the individual trainers and training material by a relevant body. In the circumstances there is a risk that these inadequacies affected the conduct of the skills initiatives. \nI advised Government to ensure proper project preparations and ensure projects commence as planned with limited bottlenecks. In addition, the project management should consider reviewing the grant award processes and cut out inefficiencies identified during initial project implementation. \n67 \n4.4", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 79, "level": 2}}, {"headings_1": {"content": "c)", "page": 79, "level": 2}}, [{"headings_0": {"content": "d)", "page": 79, "level": 2}}, {"headings_1": {"content": "c)", "page": 79, "level": 2}}], [{"headings_0": {"content": "d)", "page": 79, "level": 2}}, {"headings_1": {"content": "c)", "page": 79, "level": 2}}], [{"headings_0": {"content": "d)", "page": 79, "level": 2}}, {"headings_1": {"content": "c)", "page": 79, "level": 2}}]], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Value for Money Audit on licensing and enforcement of standards in downstream petroleum operations by Ministry of Energy and Mineral Development", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audit on licensing and enforcement of standards in downstream petroleum operations by Ministry of Energy and Mineral Development", "page": 80, "level": 8}}, {"headings_1": {"content": "d)", "page": 79, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Department of Petroleum Supply (DPS) together with the Technical Petroleum Committee (TPC), under the Ministry of Energy and Mineral Development supervises and monitors the importation, exportation, transportation, processing, supply, storage, distribution and marketing of petroleum products. There has been an increase in the volume of trade of petroleum products with Import expenditure on petroleum products rising from US$775 million (UGX.2.87 Trillion) in 2016 to US$ 1,017.1 million (UGX.3.77 Trillion) in 2017 3 . \nThere has been a public outcry on adulteration of fuel, mislabeling of products, and short weighting of petroleum products at some fuel stations, as well as the escalating number of fuel stations in un-gazetted places. \nI carried out a VFM audit to assess licensing and enforcement of standards in downstream petroleum operations by Ministry of Energy and Mineral Development, and noted the following key matters:", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audit on licensing and enforcement of standards in downstream petroleum operations by Ministry of Energy and Mineral Development", "page": 80, "level": 8}}, {"headings_1": {"content": "d)", "page": 79, "level": 2}}, [{"headings_0": {"content": "Value for Money Audit on licensing and enforcement of standards in downstream petroleum operations by Ministry of Energy and Mineral Development", "page": 80, "level": 8}}, {"headings_1": {"content": "d)", "page": 79, "level": 2}}], [{"headings_0": {"content": "Value for Money Audit on licensing and enforcement of standards in downstream petroleum operations by Ministry of Energy and Mineral Development", "page": 80, "level": 8}}, {"headings_1": {"content": "d)", "page": 79, "level": 2}}]], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Compliance with the set facility standards, regulations and guidelines", "metadata": {"headings": [{"headings_0": {"content": "a) Compliance with the set facility standards, regulations and guidelines", "page": 80, "level": 8}}, {"headings_1": {"content": "Value for Money Audit on licensing and enforcement of standards in downstream petroleum operations by Ministry of Energy and Mineral Development", "page": 80, "level": 8}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Out of a total of 1695 fuel stations inspected over a period of 3 years 1503 (89%) had fuel pumps properly located, 1095 (65%) had the right plot size, 1088 (54%) had appropriate fire emergency preparedness mechanism, 850 (50%) had well maintained office blocks and canopies. However, out of a total of 1695 fuel stations inspected over a period of 3 years only 10 (1%) carried out environmental audit reports, 211 (12%) possessed EIA certificates, 201 (12%) had well maintained forecourts, 225 (13%) had oil interceptors. Similarly, 236 (14%) fuel stations carried out training of staff on health and safety, 252 (15%) had proper drainage, and only 548 (32%) possessed valid operating license. \nI noted low quality of fuel sold at outlets with average failure rate over the three years of 6%, (5% in 2016/17, 9% in 2017/18, and 5% in 2018/19). There were repeat offenders on the name and shame list used by the MEMD to curb adulteration of fuel.", "metadata": {"headings": [{"headings_0": {"content": "a) Compliance with the set facility standards, regulations and guidelines", "page": 80, "level": 8}}, {"headings_1": {"content": "Value for Money Audit on licensing and enforcement of standards in downstream petroleum operations by Ministry of Energy and Mineral Development", "page": 80, "level": 8}}, [{"headings_0": {"content": "a) Compliance with the set facility standards, regulations and guidelines", "page": 80, "level": 8}}, {"headings_1": {"content": "Value for Money Audit on licensing and enforcement of standards in downstream petroleum operations by Ministry of Energy and Mineral Development", "page": 80, "level": 8}}]], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Licensing of fuel operators and facilities", "metadata": {"headings": [{"headings_0": {"content": "b) Licensing of fuel operators and facilities", "page": 80, "level": 8}}, {"headings_1": {"content": "a) Compliance with the set facility standards, regulations and guidelines", "page": 80, "level": 8}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A number of outlets were found operating without the prerequisites for possession of a license, contrary to the operational guidelines. Of the 984 fuel stations in the MEMD database, 363 fuel stations did not possess EIAs, 205 fuel stations did not possess construction permits and 698 fuel stations did not possess construction completion certificates, yet they were licensed.", "metadata": {"headings": [{"headings_0": {"content": "b) Licensing of fuel operators and facilities", "page": 80, "level": 8}}, {"headings_1": {"content": "a) Compliance with the set facility standards, regulations and guidelines", "page": 80, "level": 8}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c) Inspections and monitoring", "metadata": {"headings": [{"headings_0": {"content": "c) Inspections and monitoring", "page": 80, "level": 3}}, {"headings_1": {"content": "b) Licensing of fuel operators and facilities", "page": 80, "level": 8}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Although the Department of Petroleum Supply carried out inspections, its work plans were inadequate as they did not specify the number of inspections to be carried out per quarter. In addition, the monitoring checklist used by MEMD lacked some parameters specified in the Standards (US-947-1) set by UNBS. The Monitoring and", "metadata": {"headings": [{"headings_0": {"content": "c) Inspections and monitoring", "page": 80, "level": 3}}, {"headings_1": {"content": "b) Licensing of fuel operators and facilities", "page": 80, "level": 8}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "3 Using BoU Exchange rate 1 USD=UGX.3707.92 as at 23rd December, 2019", "metadata": {"headings": [{"headings_0": {"content": "3 Using BoU Exchange rate 1 USD=UGX.3707.92 as at 23rd December, 2019", "page": 80, "level": 4}}, {"headings_1": {"content": "c) Inspections and monitoring", "page": 80, "level": 3}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "68 \nEnforcement division was not adequately staffed to efficiently cover the volume of work, and the Feedback provided by MEMD to the fuel stations was not always adequate, specific, measurable, and time bound.", "metadata": {"headings": [{"headings_0": {"content": "3 Using BoU Exchange rate 1 USD=UGX.3707.92 as at 23rd December, 2019", "page": 80, "level": 4}}, {"headings_1": {"content": "c) Inspections and monitoring", "page": 80, "level": 3}}, [{"headings_0": {"content": "3 Using BoU Exchange rate 1 USD=UGX.3707.92 as at 23rd December, 2019", "page": 80, "level": 4}}, {"headings_1": {"content": "c) Inspections and monitoring", "page": 80, "level": 3}}]], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d) Enforcement", "metadata": {"headings": [{"headings_0": {"content": "d) Enforcement", "page": 81, "level": 3}}, {"headings_1": {"content": "3 Using BoU Exchange rate 1 USD=UGX.3707.92 as at 23rd December, 2019", "page": 80, "level": 4}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "MEMD did not adequately compel fuel stations to adhere to the requirements of the US 947-1 Standards, Petroleum Laws and Regulations since fuel stations with inadequacies were found dispensing fuel to consumers. There were no guidelines in regard to the timing of enforcement upon conclusion of inspection and monitoring visits, as enforcement was only done when funds were available. \nIn addition, the follow up mechanism on previous actions on enforcement was weak without specific actions being taken and reported on. \nI advised Government to strengthen its licencing, inspection, and enforcement processes by ensuring that critical stakeholders (MEMD, NEMA, UIA, URA, UNBS, District local councils, and Police) collaborate and share information to ensure effective enforcement of compliance. \n4.5", "metadata": {"headings": [{"headings_0": {"content": "d) Enforcement", "page": 81, "level": 3}}, {"headings_1": {"content": "3 Using BoU Exchange rate 1 USD=UGX.3707.92 as at 23rd December, 2019", "page": 80, "level": 4}}, [{"headings_0": {"content": "d) Enforcement", "page": 81, "level": 3}}, {"headings_1": {"content": "3 Using BoU Exchange rate 1 USD=UGX.3707.92 as at 23rd December, 2019", "page": 80, "level": 4}}], [{"headings_0": {"content": "d) Enforcement", "page": 81, "level": 3}}, {"headings_1": {"content": "3 Using BoU Exchange rate 1 USD=UGX.3707.92 as at 23rd December, 2019", "page": 80, "level": 4}}], [{"headings_0": {"content": "d) Enforcement", "page": 81, "level": 3}}, {"headings_1": {"content": "3 Using BoU Exchange rate 1 USD=UGX.3707.92 as at 23rd December, 2019", "page": 80, "level": 4}}]], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Budget performance\u2013An assessment of delivery of planned outputs by the Works and Transport Sector during the financial year 2018/19", "metadata": {"headings": [{"headings_0": {"content": "Budget performance\u2013An assessment of delivery of planned outputs by the Works and Transport Sector during the financial year 2018/19", "page": 81, "level": 8}}, {"headings_1": {"content": "d) Enforcement", "page": 81, "level": 3}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Works and Transport sector continues to be among the key Government priorities. In the financial year under review (2018/2019), the Sector was allocated 15.93% of the national budget as per the Approved Budget Estimates for the year. \nIn the year under review, the major planned activities of the sector included; revival of the National Airlines (MoWT), Development of Bukasa Port (MoWT), upgrading and expansion of the Entebbe International Airport (CAA) and construction of various major national roads such as the Northern bypass (UNRA) and the Kampala flyover (UNRA), improving the Kampala-Mukono passenger railway line (URC) and release of road maintenance funds to designated agencies (URF). \nI assessed the extent to which the sector was able to deliver on the planned outputs for the year 2018/2019 and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "Budget performance\u2013An assessment of delivery of planned outputs by the Works and Transport Sector during the financial year 2018/19", "page": 81, "level": 8}}, {"headings_1": {"content": "d) Enforcement", "page": 81, "level": 3}}, [{"headings_0": {"content": "Budget performance\u2013An assessment of delivery of planned outputs by the Works and Transport Sector during the financial year 2018/19", "page": 81, "level": 8}}, {"headings_1": {"content": "d) Enforcement", "page": 81, "level": 3}}], [{"headings_0": {"content": "Budget performance\u2013An assessment of delivery of planned outputs by the Works and Transport Sector during the financial year 2018/19", "page": 81, "level": 8}}, {"headings_1": {"content": "d) Enforcement", "page": 81, "level": 3}}]], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 81, "level": 2}}, {"headings_1": {"content": "Budget performance\u2013An assessment of delivery of planned outputs by the Works and Transport Sector during the financial year 2018/19", "page": 81, "level": 8}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Out of the 169 outputs planned for implementation by the 5 entities in the sector, a sample of 72 outputs was selected for the assessment. It was established that 6 outputs (8%) of planned outputs were achieved, 32 outputs (44%) were partially achieved; while 28 outputs (39%) were not achieved. The performance of 6 outputs (8%) was not established.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 81, "level": 2}}, {"headings_1": {"content": "Budget performance\u2013An assessment of delivery of planned outputs by the Works and Transport Sector during the financial year 2018/19", "page": 81, "level": 8}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 81, "level": 2}}, {"headings_1": {"content": "a)", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In terms of implementation of activities that contribute to the various sampled 119 activities, it was established that overall, 28 activities (24%) were fully implemented, 30 activities (25%) were partially implemented while 55 activities were not implemented at all (46%). Further, for the 6 activities ( 5%), the extent of delivery could not be established due to lack of supporting documentation- such as monitoring reports- for the reported performance. \n69", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 81, "level": 2}}, {"headings_1": {"content": "a)", "page": 81, "level": 2}}, [{"headings_0": {"content": "b)", "page": 81, "level": 2}}, {"headings_1": {"content": "a)", "page": 81, "level": 2}}]], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 82, "level": 2}}, {"headings_1": {"content": "b)", "page": 81, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A comparison with the performance of last year was also undertaken for MoWT and UNRA. The comparison shows a decline in performance from 28% (FY 2017/18) to 9% (FY 2018/19). On the other hand, the proportion of outputs not achieved increased from 21% to 33.3% in the current year. \nThe factors affecting sector performance included;", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 82, "level": 2}}, {"headings_1": {"content": "b)", "page": 81, "level": 2}}, [{"headings_0": {"content": "c)", "page": 82, "level": 2}}, {"headings_1": {"content": "b)", "page": 81, "level": 2}}]], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Planning and Budgeting", "metadata": {"headings": [{"headings_0": {"content": "a) Planning and Budgeting", "page": 82, "level": 3}}, {"headings_1": {"content": "c)", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "There were cases of non-quantification of output indicators, inconsistent indicators and targets in the Sector Development Plan and NDP. In addition, the planning function in a number of entities was constrained and could not operate effectively.", "metadata": {"headings": [{"headings_0": {"content": "a) Planning and Budgeting", "page": 82, "level": 3}}, {"headings_1": {"content": "c)", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Release performance and absorption", "metadata": {"headings": [{"headings_0": {"content": "b) Release performance and absorption", "page": 82, "level": 8}}, {"headings_1": {"content": "a) Planning and Budgeting", "page": 82, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Out of the approved sector budget of UGX.4,915.464bn, UGX.4,768.625bn (97%) was released out of which UGX.4,372.981 bn was spent (92%). In spite of this good revenue performance, entities like URC realized only 27% of its budget which affected their operations. UNRA absorbed only 89% of its budget due to projects whose financing agreements had not been finalized. For example, UGX.228.4 bn was appropriated for the critical oil roads before the loan was approved; UGX.79.7 bn was also appropriated for Muyembe-Nakapiripirit and Rwenkunye-Apac roads yet the loans had expired and were still under re-negotiation.", "metadata": {"headings": [{"headings_0": {"content": "b) Release performance and absorption", "page": 82, "level": 8}}, {"headings_1": {"content": "a) Planning and Budgeting", "page": 82, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c) Diversion of funds", "metadata": {"headings": [{"headings_0": {"content": "c) Diversion of funds", "page": 82, "level": 3}}, {"headings_1": {"content": "b) Release performance and absorption", "page": 82, "level": 8}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "For the sampled outputs, it was established that a total of UGX.342.6 billion was diverted towards other activities without authority (UGX.341.2 billion relates to UNRA alone).", "metadata": {"headings": [{"headings_0": {"content": "c) Diversion of funds", "page": 82, "level": 3}}, {"headings_1": {"content": "b) Release performance and absorption", "page": 82, "level": 8}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d) Timeliness of the procurement process", "metadata": {"headings": [{"headings_0": {"content": "d) Timeliness of the procurement process", "page": 82, "level": 8}}, {"headings_1": {"content": "c) Diversion of funds", "page": 82, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A lot of time was lost between initiation of procurement and contract signing. I noted procurement delays beyond the recommended 60 days with some procurements ranging between 30 days to 4 years.", "metadata": {"headings": [{"headings_0": {"content": "d) Timeliness of the procurement process", "page": 82, "level": 8}}, {"headings_1": {"content": "c) Diversion of funds", "page": 82, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e) Monitoring and evaluation of implemented activities", "metadata": {"headings": [{"headings_0": {"content": "e) Monitoring and evaluation of implemented activities", "page": 82, "level": 8}}, {"headings_1": {"content": "d) Timeliness of the procurement process", "page": 82, "level": 8}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The entities lacked monitoring and evaluation tools such as specific work plans with clear set targets and verifiable performance indicators to facilitate routine data collection, analysis and reporting of information on the progress of implementation. For some of the entities, there were no monitoring reports to confirm that M&E activities were undertaken.", "metadata": {"headings": [{"headings_0": {"content": "e) Monitoring and evaluation of implemented activities", "page": 82, "level": 8}}, {"headings_1": {"content": "d) Timeliness of the procurement process", "page": 82, "level": 8}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "f) Performance Reporting", "metadata": {"headings": [{"headings_0": {"content": "f) Performance Reporting", "page": 82, "level": 3}}, {"headings_1": {"content": "e) Monitoring and evaluation of implemented activities", "page": 82, "level": 8}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Inconsistencies in the amounts reported as budgeted, released and spent as well as the actual outputs achieved during the year were noted in the information reported in the sector budget performance reports and the statement of performance presented in the financial statements of the entities as at 30th June 2019. \n70 \n4.6", "metadata": {"headings": [{"headings_0": {"content": "f) Performance Reporting", "page": 82, "level": 3}}, {"headings_1": {"content": "e) Monitoring and evaluation of implemented activities", "page": 82, "level": 8}}, [{"headings_0": {"content": "f) Performance Reporting", "page": 82, "level": 3}}, {"headings_1": {"content": "e) Monitoring and evaluation of implemented activities", "page": 82, "level": 8}}], [{"headings_0": {"content": "f) Performance Reporting", "page": 82, "level": 3}}, {"headings_1": {"content": "e) Monitoring and evaluation of implemented activities", "page": 82, "level": 8}}]], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Budget performance \u2013 an assessment of delivery of planned outputs by the Health Sector during the financial year 2018/19", "metadata": {"headings": [{"headings_0": {"content": "Budget performance \u2013 an assessment of delivery of planned outputs by the Health Sector during the financial year 2018/19", "page": 83, "level": 8}}, {"headings_1": {"content": "f) Performance Reporting", "page": 82, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Health Sector is one of the priority sectors of Government that is critical to attainment", "metadata": {"headings": [{"headings_0": {"content": "Budget performance \u2013 an assessment of delivery of planned outputs by the Health Sector during the financial year 2018/19", "page": 83, "level": 8}}, {"headings_1": {"content": "f) Performance Reporting", "page": 82, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "of Uganda\u2019s Vision 2040 by producing a healthy and productive population that effectively", "metadata": {"headings": [{"headings_0": {"content": "of Uganda\u2019s Vision 2040 by producing a healthy and productive population that effectively", "page": 83, "level": 2}}, {"headings_1": {"content": "Budget performance \u2013 an assessment of delivery of planned outputs by the Health Sector during the financial year 2018/19", "page": 83, "level": 8}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "contributes to socio-economic growth. \nGoU has steadily increased its budget allocation of funds to the Health Sector. For example, in FY 2018/2019, the allocation to the sector increased by 24.95% from that of FY 2017/2018. \nI assessed the extent of delivery of planned outputs by 9 selected health sector entities of Ministry of Health, Mulago National Referral Hospital Complex, Uganda Blood Transfusion Services, National Medical Stores, Uganda Heart Institute, Uganda Cancer Institute, National Drug Authority, Butabika National Mental Referral Hospital and Health Service Commission and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "of Uganda\u2019s Vision 2040 by producing a healthy and productive population that effectively", "page": 83, "level": 2}}, {"headings_1": {"content": "Budget performance \u2013 an assessment of delivery of planned outputs by the Health Sector during the financial year 2018/19", "page": 83, "level": 8}}, [{"headings_0": {"content": "of Uganda\u2019s Vision 2040 by producing a healthy and productive population that effectively", "page": 83, "level": 2}}, {"headings_1": {"content": "Budget performance \u2013 an assessment of delivery of planned outputs by the Health Sector during the financial year 2018/19", "page": 83, "level": 8}}], [{"headings_0": {"content": "of Uganda\u2019s Vision 2040 by producing a healthy and productive population that effectively", "page": 83, "level": 2}}, {"headings_1": {"content": "Budget performance \u2013 an assessment of delivery of planned outputs by the Health Sector during the financial year 2018/19", "page": 83, "level": 8}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 83, "level": 2}}, {"headings_1": {"content": "of Uganda\u2019s Vision 2040 by producing a healthy and productive population that effectively", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Out of the sampled 109 outputs, 19 outputs (17.43%) were fully achieved, 44 outputs (40.36%) were partially achieved while 18 outputs (16.51%) were not achieved at all. Further, I noted that 28 outputs (25.68%) were not quantified to enable measurement of performance.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 83, "level": 2}}, {"headings_1": {"content": "of Uganda\u2019s Vision 2040 by producing a healthy and productive population that effectively", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 83, "level": 2}}, {"headings_1": {"content": "i.", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Since activities facilitate achievement of planned outputs, a similar assessment was undertaken to establish the extent of implementation of the output activities. For the sampled outputs, there were 312 activities planned to be implemented to achieve the expected outputs. The analysis showed that 144 activities (46.15%) were fully achieved, 75 activities (24.04%) were partially achieved while 52 activities (16.67%) were not achieved at all. Further, 41 activities (13.14%) were not quantified to facilitate performance measurement. \nFor the 40.36% outputs partially achieved and 16.51% outputs not implemented at all in various selected entities, the contributing factors for either partial or non-achievement of planned outputs were as follows:", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 83, "level": 2}}, {"headings_1": {"content": "i.", "page": 83, "level": 2}}, [{"headings_0": {"content": "ii.", "page": 83, "level": 2}}, {"headings_1": {"content": "i.", "page": 83, "level": 2}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Planning and Budgeting", "metadata": {"headings": [{"headings_0": {"content": "a) Planning and Budgeting", "page": 83, "level": 3}}, {"headings_1": {"content": "ii.", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Financing of the sector institutions is not informed by the projections of the sector and entity strategic plans. In terms of allocations, there were significant variances between the annual work plans and the entity strategic plans. The lack of alignment between the projected resource requirements in the strategic plan and the annual resource planning renders the aspirations in the plan difficult to achieve.", "metadata": {"headings": [{"headings_0": {"content": "a) Planning and Budgeting", "page": 83, "level": 3}}, {"headings_1": {"content": "ii.", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Release performance and Under absorption", "metadata": {"headings": [{"headings_0": {"content": "b) Release performance and Under absorption", "page": 83, "level": 8}}, {"headings_1": {"content": "a) Planning and Budgeting", "page": 83, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Out of UGX.2.3 tn allocated to the Health Sector, UGX.1.9 tn (83%) of the total budget was released. Most affected were MoH and UCI which received only 60.95%, and 42.52% respectively. \nOut of the 9 selected entities, Parliament appropriated UGX.1,707.555 billion to cater", "metadata": {"headings": [{"headings_0": {"content": "b) Release performance and Under absorption", "page": 83, "level": 8}}, {"headings_1": {"content": "a) Planning and Budgeting", "page": 83, "level": 3}}, [{"headings_0": {"content": "b) Release performance and Under absorption", "page": 83, "level": 8}}, {"headings_1": {"content": "a) Planning and Budgeting", "page": 83, "level": 3}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "for recurrent expenditure (UGX.519.788 bn) and capital development (UGX.1,187.752", "metadata": {"headings": [{"headings_0": {"content": "for recurrent expenditure (UGX.519.788 bn) and capital development (UGX.1,187.752", "page": 83, "level": 2}}, {"headings_1": {"content": "b) Release performance and Under absorption", "page": 83, "level": 8}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "71 \nbn). However, there was a shortfall of 37.14% on the capital development budget which was attributed to externally financed projects. \nFor the 9 selected entities, out of the total release of UGX.1,278.388 bn, UGX.1,118.613 bn representing 87.50% of the released amount was spent while UGX.159.775 bn (12.50%) was not absorbed. The most affected entity in terms of absorption was MoH that was unable to absorb 22.74% of its capital development release.", "metadata": {"headings": [{"headings_0": {"content": "for recurrent expenditure (UGX.519.788 bn) and capital development (UGX.1,187.752", "page": 83, "level": 2}}, {"headings_1": {"content": "b) Release performance and Under absorption", "page": 83, "level": 8}}, [{"headings_0": {"content": "for recurrent expenditure (UGX.519.788 bn) and capital development (UGX.1,187.752", "page": 83, "level": 2}}, {"headings_1": {"content": "b) Release performance and Under absorption", "page": 83, "level": 8}}], [{"headings_0": {"content": "for recurrent expenditure (UGX.519.788 bn) and capital development (UGX.1,187.752", "page": 83, "level": 2}}, {"headings_1": {"content": "b) Release performance and Under absorption", "page": 83, "level": 8}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c) Diversion of funds", "metadata": {"headings": [{"headings_0": {"content": "c) Diversion of funds", "page": 84, "level": 3}}, {"headings_1": {"content": "for recurrent expenditure (UGX.519.788 bn) and capital development (UGX.1,187.752", "page": 83, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "UGX 7.3 billion (11.36%) of the funds spent in relation to 6 of the 9 selected entities was diverted from the planned outputs towards other activities without authority.", "metadata": {"headings": [{"headings_0": {"content": "c) Diversion of funds", "page": 84, "level": 3}}, {"headings_1": {"content": "for recurrent expenditure (UGX.519.788 bn) and capital development (UGX.1,187.752", "page": 83, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d) Monitoring and Evaluation", "metadata": {"headings": [{"headings_0": {"content": "d) Monitoring and Evaluation", "page": 84, "level": 3}}, {"headings_1": {"content": "c) Diversion of funds", "page": 84, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted inadequate monitoring and evaluation of planned activities. While MOH and Butabika had budget provisions for monitoring and evaluation, other institutions like UHI, NMS, HSC and Mulago Hospital did not have budget allocations for M&E. In addition, for those entities with M&E allocations (UGX 13.32 billion) there were no specific monitoring and evaluation reports on file to confirm that M7E was carried out. UGX.1.6bn was diverted by MoH in the circumstance.", "metadata": {"headings": [{"headings_0": {"content": "d) Monitoring and Evaluation", "page": 84, "level": 3}}, {"headings_1": {"content": "c) Diversion of funds", "page": 84, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e) Performance reporting", "metadata": {"headings": [{"headings_0": {"content": "e) Performance reporting", "page": 84, "level": 3}}, {"headings_1": {"content": "d) Monitoring and Evaluation", "page": 84, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Financial statements and the annual vote performance reports for the year indicated that 8 of the 9 selected health sector institutions had inconsistencies between the figures in the vote performance reports and the entity financial statements. Errors totalled to UGX.130.86bn. Further Inconsistencies were also noted in the results of the delivery of outputs reported in the budget performance reports and the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "e) Performance reporting", "page": 84, "level": 3}}, {"headings_1": {"content": "d) Monitoring and Evaluation", "page": 84, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "f) Procurement delays", "metadata": {"headings": [{"headings_0": {"content": "f) Procurement delays", "page": 84, "level": 3}}, {"headings_1": {"content": "e) Performance reporting", "page": 84, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted that unutilised amounts relate to funds earmarked for construction projects, procurement of specialized medical equipment, among others. The failure to absorb funds was attributed to procurement delays. \nI advised the entities within the Sectors to address the challenges in budgeting, provision of resources and implementation of the planned activities to enable the achievement of the objectives of the NDP II. \n4.7", "metadata": {"headings": [{"headings_0": {"content": "f) Procurement delays", "page": 84, "level": 3}}, {"headings_1": {"content": "e) Performance reporting", "page": 84, "level": 3}}, [{"headings_0": {"content": "f) Procurement delays", "page": 84, "level": 3}}, {"headings_1": {"content": "e) Performance reporting", "page": 84, "level": 3}}], [{"headings_0": {"content": "f) Procurement delays", "page": 84, "level": 3}}, {"headings_1": {"content": "e) Performance reporting", "page": 84, "level": 3}}]], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Value for Money Audit on compensation of Project Affected Persons under the Karuma and Isimba Hydropower Projects and associated transmission lines", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audit on compensation of Project Affected Persons under the Karuma and Isimba Hydropower Projects and associated transmission lines", "page": 84, "level": 8}}, {"headings_1": {"content": "f) Procurement delays", "page": 84, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In a bid to increase electricity supply countrywide, GoU decided to construct Karuma and Isimba Hydropower projects, as well as their associated transmission lines, namely Karuma-", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audit on compensation of Project Affected Persons under the Karuma and Isimba Hydropower Projects and associated transmission lines", "page": 84, "level": 8}}, {"headings_1": {"content": "f) Procurement delays", "page": 84, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Kawanda, Karuma-Lira, Karuma-Olwiyo and Isimba-Bujagali.", "metadata": {"headings": [{"headings_0": {"content": "Kawanda, Karuma-Lira, Karuma-Olwiyo and Isimba-Bujagali.", "page": 84, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on compensation of Project Affected Persons under the Karuma and Isimba Hydropower Projects and associated transmission lines", "page": 84, "level": 8}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Acquisition of project land and compensation of persons affected by these projects was supposed to be undertaken by Ministry of Energy and Mineral Development (MEMD) and \n72 \nUganda Electricity Transmission Company Limited (UETCL) but delays in this process and potential increments in land acquisition costs were reported owing to rejection of compensation rates offered, as well as demands for compensation for rock deposits thus affecting timely completion of the electricity projects. \nI undertook a study to find out the extent to which land acquisition and compensation of Project Affected Persons (PAPs) had been done in a cost-effective, fair and timely manner and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "Kawanda, Karuma-Lira, Karuma-Olwiyo and Isimba-Bujagali.", "page": 84, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on compensation of Project Affected Persons under the Karuma and Isimba Hydropower Projects and associated transmission lines", "page": 84, "level": 8}}, [{"headings_0": {"content": "Kawanda, Karuma-Lira, Karuma-Olwiyo and Isimba-Bujagali.", "page": 84, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on compensation of Project Affected Persons under the Karuma and Isimba Hydropower Projects and associated transmission lines", "page": 84, "level": 8}}], [{"headings_0": {"content": "Kawanda, Karuma-Lira, Karuma-Olwiyo and Isimba-Bujagali.", "page": 84, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on compensation of Project Affected Persons under the Karuma and Isimba Hydropower Projects and associated transmission lines", "page": 84, "level": 8}}], [{"headings_0": {"content": "Kawanda, Karuma-Lira, Karuma-Olwiyo and Isimba-Bujagali.", "page": 84, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on compensation of Project Affected Persons under the Karuma and Isimba Hydropower Projects and associated transmission lines", "page": 84, "level": 8}}]], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Status of RAP implementation/land acquisition", "metadata": {"headings": [{"headings_0": {"content": "a) Status of RAP implementation/land acquisition", "page": 85, "level": 8}}, {"headings_1": {"content": "Kawanda, Karuma-Lira, Karuma-Olwiyo and Isimba-Bujagali.", "page": 84, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A total of UGX.94.88 bn (86.82%) had been paid to 8,285 PAPs (90.65%) for 8,365.16 acres (89.55%) of the land required. Regarding resettlement, by 16th December 2019 (over six years after construction works were launched), MEMD had not built resettlement houses for the 119 vulnerable PAPs displaced by Karuma dam while UETCL had, on the other hand, constructed and handed over 34 out of 50 planned resettlement houses to vulnerable PAPs affected by the transmission lines under their charge.", "metadata": {"headings": [{"headings_0": {"content": "a) Status of RAP implementation/land acquisition", "page": 85, "level": 8}}, {"headings_1": {"content": "Kawanda, Karuma-Lira, Karuma-Olwiyo and Isimba-Bujagali.", "page": 84, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Changes on Government compensation amounts", "metadata": {"headings": [{"headings_0": {"content": "b) Changes on Government compensation amounts", "page": 85, "level": 8}}, {"headings_1": {"content": "a) Status of RAP implementation/land acquisition", "page": 85, "level": 8}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted that the initial CGV-approved compensation amounts increased for all projects by a range of 6.81% to 160.98%, except for Isimba-Bujagali transmission line where a reduction was registered. The increments were mainly due to non-standardised application of property values/ rates which resulted in significantly higher land values used in the supplementary valuation reports of the Karuma-Kawanda and Karuma-Lira- Olwiyo transmission lines. For instance, 191 sampled PAPs had their property valuation increase by UGX.12 billion due to increment in average price per acre from UGX.15.04 million per acre, to UGX.56.65 million per acre. Amounts payable to individual PAPs also increased between 0.71 and 4,000 times of the original assessed value.", "metadata": {"headings": [{"headings_0": {"content": "b) Changes on Government compensation amounts", "page": 85, "level": 8}}, {"headings_1": {"content": "a) Status of RAP implementation/land acquisition", "page": 85, "level": 8}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c) Weaknesses in existing gazettement procedures", "metadata": {"headings": [{"headings_0": {"content": "c) Weaknesses in existing gazettement procedures", "page": 85, "level": 8}}, {"headings_1": {"content": "b) Changes on Government compensation amounts", "page": 85, "level": 8}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Weaknesses in existing gazettement procedures allowed some PAPs to undertake developments, sell their land or process titles on the project land after it was gazetted. This led to six claims for additional payments amounting to UGX.763.18 million following titling after the cut-off date. 95 other land transactions/ transfers were observed along the Karuma \u2013 Kawanda transmission line after the cut-off date.", "metadata": {"headings": [{"headings_0": {"content": "c) Weaknesses in existing gazettement procedures", "page": 85, "level": 8}}, {"headings_1": {"content": "b) Changes on Government compensation amounts", "page": 85, "level": 8}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d) Misalignment of the acquired corridor", "metadata": {"headings": [{"headings_0": {"content": "d) Misalignment of the acquired corridor", "page": 85, "level": 8}}, {"headings_1": {"content": "c) Weaknesses in existing gazettement procedures", "page": 85, "level": 8}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "During surveying for compensation and erection of the towers of the Karuma-Lira transmission line, the RAP implementation consultant and the contractor hired by UETCL used different control points. However, the Secondary control points used were later found to be inaccurate and this resulted in the line constructed being misaligned to the land acquired. This exposes UETCL to potential extra payment of at least UGX 1.43 billion. \n73", "metadata": {"headings": [{"headings_0": {"content": "d) Misalignment of the acquired corridor", "page": 85, "level": 8}}, {"headings_1": {"content": "c) Weaknesses in existing gazettement procedures", "page": 85, "level": 8}}, [{"headings_0": {"content": "d) Misalignment of the acquired corridor", "page": 85, "level": 8}}, {"headings_1": {"content": "c) Weaknesses in existing gazettement procedures", "page": 85, "level": 8}}]], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e) Payment of PAPs occupying land held in trust for Ugandans", "metadata": {"headings": [{"headings_0": {"content": "e) Payment of PAPs occupying land held in trust for Ugandans", "page": 86, "level": 8}}, {"headings_1": {"content": "d) Misalignment of the acquired corridor", "page": 85, "level": 8}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It was observed that UGX.748.8 million was paid to 63 PAPs occupying land held in trust for Ugandans due to failure by responsible Government agencies to secure this land.", "metadata": {"headings": [{"headings_0": {"content": "e) Payment of PAPs occupying land held in trust for Ugandans", "page": 86, "level": 8}}, {"headings_1": {"content": "d) Misalignment of the acquired corridor", "page": 85, "level": 8}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "f) Titling of acquired land and registration of easements", "metadata": {"headings": [{"headings_0": {"content": "f) Titling of acquired land and registration of easements", "page": 86, "level": 8}}, {"headings_1": {"content": "e) Payment of PAPs occupying land held in trust for Ugandans", "page": 86, "level": 8}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Titling of project land was still incomplete, largely due to on-going land acquisition, reluctance by land owners to hand over titles, and delays in the land registration process largely at the Uganda Land Commission and the Land Registry in the Ministry of Lands, and no easements had been registered in the wayleaves for the transmission lines.", "metadata": {"headings": [{"headings_0": {"content": "f) Titling of acquired land and registration of easements", "page": 86, "level": 8}}, {"headings_1": {"content": "e) Payment of PAPs occupying land held in trust for Ugandans", "page": 86, "level": 8}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "g) Timeliness of cash compensation", "metadata": {"headings": [{"headings_0": {"content": "g) Timeliness of cash compensation", "page": 86, "level": 3}}, {"headings_1": {"content": "f) Titling of acquired land and registration of easements", "page": 86, "level": 8}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It was noted that all project sites were handed over to contractors before land acquisition was completed contrary to the requirements in the Land Acquisition Act. Compensation is still on-going for all the projects, with the highest delays being approximately 72 months after project commencement. Delayed compensation necessitated increase in disturbance allowance for Karuma from 15% to 30% resulting in extra payment of about UGX.555.7 million that could otherwise have been avoided.", "metadata": {"headings": [{"headings_0": {"content": "g) Timeliness of cash compensation", "page": 86, "level": 3}}, {"headings_1": {"content": "f) Titling of acquired land and registration of easements", "page": 86, "level": 8}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "h) Grievance management and court cases", "metadata": {"headings": [{"headings_0": {"content": "h) Grievance management and court cases", "page": 86, "level": 8}}, {"headings_1": {"content": "g) Timeliness of cash compensation", "page": 86, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Generally, there were adequate grievance management procedures for all the projects. However, 53 suits had been filed by 137 PAPs unsatisfied with the grievance management results. These suits currently expose Government to demands amounting to at least UGX.440.96 billion, mainly for surface and/or sub-surface rock deposits within their land. If these claims are granted, they will more than double the compensation costs under Karuma dam and increase those for compensation under Isimba dam and reservoir by at least 12 times the current expected cost. \nMEMD and UETCL are advised to work closely with Ministry of Lands, Housing and Urban", "metadata": {"headings": [{"headings_0": {"content": "h) Grievance management and court cases", "page": 86, "level": 8}}, {"headings_1": {"content": "g) Timeliness of cash compensation", "page": 86, "level": 3}}, [{"headings_0": {"content": "h) Grievance management and court cases", "page": 86, "level": 8}}, {"headings_1": {"content": "g) Timeliness of cash compensation", "page": 86, "level": 3}}]], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Development (MLHUD), the National Forestry Authority (NFA), National Environment", "metadata": {"headings": [{"headings_0": {"content": "Development (MLHUD), the National Forestry Authority (NFA), National Environment", "page": 86, "level": 2}}, {"headings_1": {"content": "h) Grievance management and court cases", "page": 86, "level": 8}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Management Authority (NEMA), the Solicitor General\u2019s Office, and the Attorney General\u2019s Office among others, to address the gaps highlighted by the audit to ensure that PAPs\u2019 rights to prompt compensation are not violated, and make the process faster and more cost- effective. \n4.8", "metadata": {"headings": [{"headings_0": {"content": "Development (MLHUD), the National Forestry Authority (NFA), National Environment", "page": 86, "level": 2}}, {"headings_1": {"content": "h) Grievance management and court cases", "page": 86, "level": 8}}, [{"headings_0": {"content": "Development (MLHUD), the National Forestry Authority (NFA), National Environment", "page": 86, "level": 2}}, {"headings_1": {"content": "h) Grievance management and court cases", "page": 86, "level": 8}}]], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Value for Money Audit on the impact of Uganda Reproductive Health Voucher Project implemented by the Ministry of Health", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audit on the impact of Uganda Reproductive Health Voucher Project implemented by the Ministry of Health", "page": 86, "level": 8}}, {"headings_1": {"content": "Development (MLHUD), the National Forestry Authority (NFA), National Environment", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Swedish International Development Agency (SIDA) through the Global Partnership on Output Based Aid extended a grant of USD.13.3 million to the Government of Uganda to deliver the Uganda Reproductive Health Voucher Project (URHVP) with its focus on poor rural women in", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audit on the impact of Uganda Reproductive Health Voucher Project implemented by the Ministry of Health", "page": 86, "level": 8}}, {"headings_1": {"content": "Development (MLHUD), the National Forestry Authority (NFA), National Environment", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Uganda who face challenges with accessing safe delivery services.", "metadata": {"headings": [{"headings_0": {"content": "Uganda who face challenges with accessing safe delivery services.", "page": 86, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on the impact of Uganda Reproductive Health Voucher Project implemented by the Ministry of Health", "page": 86, "level": 8}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "74", "metadata": {"headings": [{"headings_0": {"content": "Uganda who face challenges with accessing safe delivery services.", "page": 86, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on the impact of Uganda Reproductive Health Voucher Project implemented by the Ministry of Health", "page": 86, "level": 8}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "The project was initially expected to support 132,400 (revised to 156,400) pregnant women to deliver under skilled attendance through a subsidized voucher scheme offering a package of safe delivery services consisting of: four antenatal visits, safe delivery, one postnatal visit, treatment and management of selected pregnancy-related medical conditions and complications (including caesarean sections), and emergency transport. \nChallenges were identified at the midterm and throughout the lifetime of the project. I undertook a study with the main objective of assessing the impact of using a health voucher by beneficiaries on the survival of their babies during pregnancy and at birth and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "Uganda who face challenges with accessing safe delivery services.", "page": 86, "level": 2}}, {"headings_1": {"content": "Value for Money Audit on the impact of Uganda Reproductive Health Voucher Project implemented by the Ministry of Health", "page": 86, "level": 8}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 87, "level": 2}}, {"headings_1": {"content": "Uganda who face challenges with accessing safe delivery services.", "page": 86, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "97% of the babies of beneficiary women survived compared to 93% of similar non- beneficiary women all the users of the voucher services were satisfied.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 87, "level": 2}}, {"headings_1": {"content": "Uganda who face challenges with accessing safe delivery services.", "page": 86, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 87, "level": 2}}, {"headings_1": {"content": "a)", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Although the project was supposed to have focused on poor women, only 32% of the beneficiary mothers were classified as poor while the remaining 68% were classified as medium or rich. The Eastern region was more affected as only 29% of selected beneficiary were poor compared to 33% in Western region. This reduced the impact of the project.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 87, "level": 2}}, {"headings_1": {"content": "a)", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 87, "level": 2}}, {"headings_1": {"content": "b)", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Although the Ministry of Health (MoH) recommends that mothers should attend their first ANC within the first 3 months of pregnancy, cases of delayed attendance of the first ANC were noted with more mothers in the Eastern region attending their first ANC very late in their pregnancy compared to the Western region.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 87, "level": 2}}, {"headings_1": {"content": "b)", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 87, "level": 2}}, {"headings_1": {"content": "c)", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Although beneficiaries were to access all maternal services free of charge from the Voucher Service Provider (VSP), 7.2% of them on average paid UGX.20,050 extra money at the VSP.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 87, "level": 2}}, {"headings_1": {"content": "c)", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 87, "level": 2}}, {"headings_1": {"content": "d)", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "4.5% of the beneficiary mothers paid more than the prescribed price for the voucher (UGX 4,000) with payments stretching up to UGX.100,000 which demonstrates a lack of awareness of the costs of the voucher and the type of services that beneficiaries were entitled to. 32% of the non-beneficiary women did not acquire the voucher because they did not know about it.", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 87, "level": 2}}, {"headings_1": {"content": "d)", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 87, "level": 2}}, {"headings_1": {"content": "e)", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The project operations manual did not provide guidance on the membership of the", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 87, "level": 2}}, {"headings_1": {"content": "e)", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Inter-agency Coordination Committee (ICC) and mechanisms for the implementation", "metadata": {"headings": [{"headings_0": {"content": "Inter-agency Coordination Committee (ICC) and mechanisms for the implementation", "page": 87, "level": 2}}, {"headings_1": {"content": "f)", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "of their activities. MoH did not formally or otherwise appoint members to form/constitute this committee and had no evidence of work done by the ICC in terms of meetings held, reviews undertaken and approvals made.", "metadata": {"headings": [{"headings_0": {"content": "Inter-agency Coordination Committee (ICC) and mechanisms for the implementation", "page": 87, "level": 2}}, {"headings_1": {"content": "f)", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 87, "level": 2}}, {"headings_1": {"content": "Inter-agency Coordination Committee (ICC) and mechanisms for the implementation", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Quality indicators for outcomes in line with the Health Sector quality improvement framework and strategic plan 2015/16 \u2013 2019/20 were not developed for the Project and the project results framework rather than indicating either intermediate or final outcomes, provided what would generally be accepted as outputs. As a result VSPs were not obliged to report data on outcomes which limit the ability of the Ministry to assess the performance of the project in relation to key maternal outcome indicators and evaluate the project after its lifetime. \nh) Though the Project appraisal document required the project to collect data from households at the beginning of the project, this was not done which makes evaluation of the impact of the project difficult. \nGoing forward, it is important that the Ministry of Health conducts baseline studies before project implementation to understand key factors affecting project success in the different project implementation areas. These should then be incorporated in the design and implementation of the project. \n75 \n4.9", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 87, "level": 2}}, {"headings_1": {"content": "Inter-agency Coordination Committee (ICC) and mechanisms for the implementation", "page": 87, "level": 2}}, [{"headings_0": {"content": "g)", "page": 87, "level": 2}}, {"headings_1": {"content": "Inter-agency Coordination Committee (ICC) and mechanisms for the implementation", "page": 87, "level": 2}}], [{"headings_0": {"content": "g)", "page": 87, "level": 2}}, {"headings_1": {"content": "Inter-agency Coordination Committee (ICC) and mechanisms for the implementation", "page": 87, "level": 2}}], [{"headings_0": {"content": "g)", "page": 87, "level": 2}}, {"headings_1": {"content": "Inter-agency Coordination Committee (ICC) and mechanisms for the implementation", "page": 87, "level": 2}}]], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Regulation and promotion of safe and reliable maritime services in the Water Transport Sub-Sector", "metadata": {"headings": [{"headings_0": {"content": "Regulation and promotion of safe and reliable maritime services in the Water Transport Sub-Sector", "page": 88, "level": 8}}, {"headings_1": {"content": "g)", "page": 87, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Maritime transport is defined as the transportation of passengers and cargo via waterways. The Marine Administration Department under the Ministry of Works and Transport (MoWT) is entrusted with surveying, registration, licensing, conducting regular inspections of all water vessels used for inland water transport, enforcement, setting up and maintaining of aids to navigation, and implementation of maritime training and adherence to safety standards on all lakes and rivers.", "metadata": {"headings": [{"headings_0": {"content": "Regulation and promotion of safe and reliable maritime services in the Water Transport Sub-Sector", "page": 88, "level": 8}}, {"headings_1": {"content": "g)", "page": 87, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Owing to public concerns about accidents on Uganda\u2019s inland water transport, inadequate", "metadata": {"headings": [{"headings_0": {"content": "Owing to public concerns about accidents on Uganda\u2019s inland water transport, inadequate", "page": 88, "level": 2}}, {"headings_1": {"content": "Regulation and promotion of safe and reliable maritime services in the Water Transport Sub-Sector", "page": 88, "level": 8}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "regulation, as well as gaps in the enforcement and monitoring of the prevailing legal framework, I undertook a Value for Money audit whose objective was to assess whether the established water transport mechanisms were sufficient to effectively increase safety of the water transport.", "metadata": {"headings": [{"headings_0": {"content": "Owing to public concerns about accidents on Uganda\u2019s inland water transport, inadequate", "page": 88, "level": 2}}, {"headings_1": {"content": "Regulation and promotion of safe and reliable maritime services in the Water Transport Sub-Sector", "page": 88, "level": 8}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Key findings", "metadata": {"headings": [{"headings_0": {"content": "Key findings", "page": 88, "level": 3}}, {"headings_1": {"content": "Owing to public concerns about accidents on Uganda\u2019s inland water transport, inadequate", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 88, "level": 2}}, {"headings_1": {"content": "Key findings", "page": 88, "level": 3}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted that the Maritime Administration Department had made several strides in its operations which included acceding to selected International and Regional Maritime Organisation Conventions, prepared the Inland Water Transport Bill, completed the National Transport and Logistics Policy and Strategy and drafted the Seafarers Identification and Records Books (SIRBs) Statutory Instrument.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 88, "level": 2}}, {"headings_1": {"content": "Key findings", "page": 88, "level": 3}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 88, "level": 2}}, {"headings_1": {"content": "a)", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Act requires the Department to maintain registers of water vessels but there is no accurate statistical data on the number of water vessels operating on the water bodies in Uganda. The department has however commenced collection of the vessel statistics, starting with Lake Victoria since it is the largest inland water body. \nc) 59% of the boats operating at the sampled landing sites were not registered. Considering that the water vessels are currently estimated at 20,000 and registration fee of UGX.800,000 per vessel (for first time registration), Government lost an estimated UGX.9.44 Billion due to non-registration.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 88, "level": 2}}, {"headings_1": {"content": "a)", "page": 88, "level": 2}}, [{"headings_0": {"content": "b)", "page": 88, "level": 2}}, {"headings_1": {"content": "a)", "page": 88, "level": 2}}]], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 88, "level": 2}}, {"headings_1": {"content": "b)", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Department planned to licence 300 vessels over two years but actually licenced 425 exceeding its target by 125. However, 188 of the 315 vessels sampled at the 13 landing sites visited had not been licensed. It was observed that the current target for the Department was too low given the estimated population of 20,000 vessels.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 88, "level": 2}}, {"headings_1": {"content": "b)", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 88, "level": 2}}, {"headings_1": {"content": "d)", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Since its establishment in FY 2017/2018, the Maritime Department had not enforced any safety of navigation related activities. The planning, budgeting and execution of this function was non-existent in the Department. This was left to the Maritime Police Unit at Kigo whose primary role was to keep law and order with a focus on security related matters. This implied that the compliance to building standards, licensing and registration of water vessels was not done.", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 88, "level": 2}}, {"headings_1": {"content": "d)", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 88, "level": 2}}, {"headings_1": {"content": "e)", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "There was no planning, budgeting and execution of the inspection function. Inspection manuals detailing what should be inspected, when, type, who, reporting and follow-up on the results were also missing. Although the department officials indicated that they \n76 \nhad fused this function with the advocacy and sensitization function, the performance reports only reported on advocacy and sensitisation.", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 88, "level": 2}}, {"headings_1": {"content": "e)", "page": 88, "level": 2}}, [{"headings_0": {"content": "f)", "page": 88, "level": 2}}, {"headings_1": {"content": "e)", "page": 88, "level": 2}}], [{"headings_0": {"content": "f)", "page": 88, "level": 2}}, {"headings_1": {"content": "e)", "page": 88, "level": 2}}]], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 89, "level": 2}}, {"headings_1": {"content": "f)", "page": 88, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Inland Water Transport Bill was yet to be passed into law. In absence of an updated maritime law, the water transport subsector remained inadequately regulated. \nTo enhance safe and reliable transport in the water subsector, it is important that the enactment of the Inland Water Transport Bill into law is fast tracked, and an enabling working/operational environment is put in place. \n4.10", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 89, "level": 2}}, {"headings_1": {"content": "f)", "page": 88, "level": 2}}, [{"headings_0": {"content": "g)", "page": 89, "level": 2}}, {"headings_1": {"content": "f)", "page": 88, "level": 2}}], [{"headings_0": {"content": "g)", "page": 89, "level": 2}}, {"headings_1": {"content": "f)", "page": 88, "level": 2}}]], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Implementation of Kalangala Infrastructure Services Project (KIS)", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Kalangala Infrastructure Services Project (KIS)", "page": 89, "level": 3}}, {"headings_1": {"content": "g)", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In fulfilment of the MoU signed between GoU and BIDCO in April 2003, the Government of Uganda (GoU) entered a Memorandum of Understanding with InfraCo Limited (\u201cInfraCo\u201d) in September 2005 to develop, expand and maintain key infrastructure services on Bugala Island in Lake Victoria for the benefit of BIDCO Oil Company, Kalangala district residents, and businesses. \nInfraCo formed Kalangala Infrastructure Services Limited (KIS) as an integrated multi sectoral utility limited liability company registered in Uganda to be the implementing agency/vehicle for the Kalangala Infrastructure Services Project (KISP). KIS was designed as a PPP to achieve the economies of scale necessary to attain project finance, operate efficiently and serve the island residents with improved access to safe water, safer transportation and more reliable solar-powered electricity. \nThe total project investment was estimated at USD.49.56 million and GoU was required to pay in advance the annual and quarterly support payments to KIS for ferry and road services respectively. These support payments were disbursed through UNRA for the years 2012 to 2017 and through the Ministry of Works and Transport (MoWT) in 2018. \nThe objective of this audit was to evaluate the implementation and performance of Kalangala Infrastructure Services Project (KIS) in the delivery of expected outputs.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Kalangala Infrastructure Services Project (KIS)", "page": 89, "level": 3}}, {"headings_1": {"content": "g)", "page": 89, "level": 2}}, [{"headings_0": {"content": "Implementation of Kalangala Infrastructure Services Project (KIS)", "page": 89, "level": 3}}, {"headings_1": {"content": "g)", "page": 89, "level": 2}}], [{"headings_0": {"content": "Implementation of Kalangala Infrastructure Services Project (KIS)", "page": 89, "level": 3}}, {"headings_1": {"content": "g)", "page": 89, "level": 2}}]], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Key findings", "metadata": {"headings": [{"headings_0": {"content": "Key findings", "page": 89, "level": 3}}, {"headings_1": {"content": "Implementation of Kalangala Infrastructure Services Project (KIS)", "page": 89, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "a) Project planning and development", "metadata": {"headings": [{"headings_0": {"content": "a) Project planning and development", "page": 89, "level": 8}}, {"headings_1": {"content": "Key findings", "page": 89, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Government investment decision was based on the Research Market Analysis report and a Development plan presented by InfraCo. GoU did not undertake its own independent assessment of the infrastructure services gaps on Bugala Island so as to evaluate the best possible service delivery options as a basis for the investment decision. \nKIS was directly sourced by MoFPED without consideration of alternative providers to compare the costs and benefits and establish the best option as required by the procurement regulations. MoFPED could not therefore confirm that the infrastructure investment option chosen for Kalangala was the most economical, efficient and effective for both GoU and the citizens of the island. \n77", "metadata": {"headings": [{"headings_0": {"content": "a) Project planning and development", "page": 89, "level": 8}}, {"headings_1": {"content": "Key findings", "page": 89, "level": 3}}, [{"headings_0": {"content": "a) Project planning and development", "page": 89, "level": 8}}, {"headings_1": {"content": "Key findings", "page": 89, "level": 3}}], [{"headings_0": {"content": "a) Project planning and development", "page": 89, "level": 8}}, {"headings_1": {"content": "Key findings", "page": 89, "level": 3}}]], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Delivery of expected outputs under KIS", "metadata": {"headings": [{"headings_0": {"content": "b) Delivery of expected outputs under KIS", "page": 90, "level": 8}}, {"headings_1": {"content": "a) Project planning and development", "page": 89, "level": 8}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The construction phase of the project commenced in 2011 with the ferry component and concluded in June 2016 upon final completion of the road works.", "metadata": {"headings": [{"headings_0": {"content": "b) Delivery of expected outputs under KIS", "page": 90, "level": 8}}, {"headings_1": {"content": "a) Project planning and development", "page": 89, "level": 8}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i. Road Component", "metadata": {"headings": [{"headings_0": {"content": "i. Road Component", "page": 90, "level": 3}}, {"headings_1": {"content": "b) Delivery of expected outputs under KIS", "page": 90, "level": 8}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The road construction works for the upgrade of Luuku \u2013 Kalangala \u2013 Mulabana", "metadata": {"headings": [{"headings_0": {"content": "i. Road Component", "page": 90, "level": 3}}, {"headings_1": {"content": "b) Delivery of expected outputs under KIS", "page": 90, "level": 8}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "(65.6 km) road from Class \u201cC\u201d to Class \u201cB\u201d gravel standards that were expected to", "metadata": {"headings": [{"headings_0": {"content": "(65.6 km) road from Class \u201cC\u201d to Class \u201cB\u201d gravel standards that were expected to", "page": 90, "level": 2}}, {"headings_1": {"content": "i. Road Component", "page": 90, "level": 3}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "be executed within a period of twelve (12) months were completed after three years in March 2016 resulting in a two years delay with no provisions for remedies/ penalties for delayed completion of the road construction works by the implementation agreement. \nDuring the construction phase of the project, GoU had paid UGX.40.85 billion in form of road support payments against a total of UGX.40.16 billion reported to have been incurred by KIS as actual road development costs upon completion of the road construction works. \nIn addition, with the road support payments spread over 13 years, projections show that GoU will spend a total of UGX.120.25 billion which is considered costly given that KIS is not responsible for maintaining the road.", "metadata": {"headings": [{"headings_0": {"content": "(65.6 km) road from Class \u201cC\u201d to Class \u201cB\u201d gravel standards that were expected to", "page": 90, "level": 2}}, {"headings_1": {"content": "i. Road Component", "page": 90, "level": 3}}, [{"headings_0": {"content": "(65.6 km) road from Class \u201cC\u201d to Class \u201cB\u201d gravel standards that were expected to", "page": 90, "level": 2}}, {"headings_1": {"content": "i. Road Component", "page": 90, "level": 3}}], [{"headings_0": {"content": "(65.6 km) road from Class \u201cC\u201d to Class \u201cB\u201d gravel standards that were expected to", "page": 90, "level": 2}}, {"headings_1": {"content": "i. Road Component", "page": 90, "level": 3}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "With proper planning, evaluation and negotiations, Government could have", "metadata": {"headings": [{"headings_0": {"content": "With proper planning, evaluation and negotiations, Government could have", "page": 90, "level": 2}}, {"headings_1": {"content": "(65.6 km) road from Class \u201cC\u201d to Class \u201cB\u201d gravel standards that were expected to", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "explored better, cost-effective delivery options.", "metadata": {"headings": [{"headings_0": {"content": "With proper planning, evaluation and negotiations, Government could have", "page": 90, "level": 2}}, {"headings_1": {"content": "(65.6 km) road from Class \u201cC\u201d to Class \u201cB\u201d gravel standards that were expected to", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ii. Ferry Component", "metadata": {"headings": [{"headings_0": {"content": "ii. Ferry Component", "page": 90, "level": 3}}, {"headings_1": {"content": "With proper planning, evaluation and negotiations, Government could have", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Two ferries with a capacity of 206 passengers each had been constructed and were operational, and the ferry landing sites at Bukakata and Luuku had been reconstructed. At the time of audit (October 2018) KIS had not paid to GOU annual license and ferry operating fees amounting to USD.275,000. The Agreement, however, did not provide for penalties for delayed payment of annual ferry operating fees. In addition, it was established that following the amendment of the", "metadata": {"headings": [{"headings_0": {"content": "ii. Ferry Component", "page": 90, "level": 3}}, {"headings_1": {"content": "With proper planning, evaluation and negotiations, Government could have", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Implementation Agreement, ferry service support payments were adjusted from", "metadata": {"headings": [{"headings_0": {"content": "Implementation Agreement, ferry service support payments were adjusted from", "page": 90, "level": 2}}, {"headings_1": {"content": "ii. Ferry Component", "page": 90, "level": 3}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "the ferry traffic (passengers and vehicles) based payments to per trip payment terms. KIS indicated that it was less cumbersome to monitor number of trips compared to monitoring passengers and vehicles. However, on further analysis of relevant documentation, it was noted that a passenger manifest is prepared for each trip which could have been used to compute the traffic-based payment. An evaluation of both options reveals that the per trip option is more costly, and resulted in GoU paying UGX.16.3 billion more in the first six years of the ferry operations. \nThe IAA provided that in the event of KIS failing to provide a ferry service as a result of GoU\u2019s default in payments, KIS would be deemed to have operated a ferry service. GoU had spent a total of UGX.871 million in respect of deemed trips arising from 308 non-performed trips for the year 2017. \n78", "metadata": {"headings": [{"headings_0": {"content": "Implementation Agreement, ferry service support payments were adjusted from", "page": 90, "level": 2}}, {"headings_1": {"content": "ii. Ferry Component", "page": 90, "level": 3}}, [{"headings_0": {"content": "Implementation Agreement, ferry service support payments were adjusted from", "page": 90, "level": 2}}, {"headings_1": {"content": "ii. Ferry Component", "page": 90, "level": 3}}], [{"headings_0": {"content": "Implementation Agreement, ferry service support payments were adjusted from", "page": 90, "level": 2}}, {"headings_1": {"content": "ii. Ferry Component", "page": 90, "level": 3}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "iii. Water Component", "metadata": {"headings": [{"headings_0": {"content": "iii. Water Component", "page": 91, "level": 3}}, {"headings_1": {"content": "Implementation Agreement, ferry service support payments were adjusted from", "page": 90, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The water performance agreement signed between GOU and KIS did not specify the required water system designs, capacity, target population, and timelines to", "metadata": {"headings": [{"headings_0": {"content": "iii. Water Component", "page": 91, "level": 3}}, {"headings_1": {"content": "Implementation Agreement, ferry service support payments were adjusted from", "page": 90, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "be met by KIS.", "metadata": {"headings": [{"headings_0": {"content": "be met by KIS.", "page": 91, "level": 2}}, {"headings_1": {"content": "iii. Water Component", "page": 91, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The annual plans and performance reports for the water components showed that KIS had constructed five of the eight agreed water systems on Bugala Island which were operational with installed capacity of 21,500 cubic meters of water production per month. However, it was observed that actual monthly average consumption was at only 4,750 cubic meters (22%), serving approximately 8,720 inhabitants representing 16% of the Island\u2019s population.", "metadata": {"headings": [{"headings_0": {"content": "be met by KIS.", "page": 91, "level": 2}}, {"headings_1": {"content": "iii. Water Component", "page": 91, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "iv. Power Component", "metadata": {"headings": [{"headings_0": {"content": "iv. Power Component", "page": 91, "level": 3}}, {"headings_1": {"content": "be met by KIS.", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The company had constructed a power plant with a capacity of 1.6MW (per hour) which was operational in Bukuzindu, Kalangala district, with transmission and distribution lines serving the major settlements on Bugala Island. At the time of the visit in September 2018, the extended grid length stood at approximately 140 km with 67 transformers installed. The power performance reports for KIS revealed that the company had attained the customer connection target set at three thousand (3,000) customers by year 4 (2018) as set out in the power license agreement. It was observed that KIS faces a challenge of low utilization as the maximum load attained during the period under review was 0.4 MW per hour putting average utilization capacity below 25% of installed capacity.", "metadata": {"headings": [{"headings_0": {"content": "iv. Power Component", "page": 91, "level": 3}}, {"headings_1": {"content": "be met by KIS.", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "v. Monitoring and Supervision", "metadata": {"headings": [{"headings_0": {"content": "v. Monitoring and Supervision", "page": 91, "level": 3}}, {"headings_1": {"content": "iv. Power Component", "page": 91, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The oversight committee had not been operationalized as required under the Implementation Agreement. There was no evidence that the various agencies had", "metadata": {"headings": [{"headings_0": {"content": "v. Monitoring and Supervision", "page": 91, "level": 3}}, {"headings_1": {"content": "iv. Power Component", "page": 91, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "nominated representatives to constitute the oversight committee. Whereas Mott", "metadata": {"headings": [{"headings_0": {"content": "nominated representatives to constitute the oversight committee. Whereas Mott", "page": 91, "level": 2}}, {"headings_1": {"content": "v. Monitoring and Supervision", "page": 91, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "MacDonald was appointed by KIS as an independent monitor for ferry operations on behalf of GoU, and installed GPS monitoring devices, none of the Government agencies was keenly monitoring the ferry service level operations. There was no mechanism in place for Mott MacDonald to independently certify the passenger and vehicle traffic levels achieved by the ferries. It was established that GOU had made erroneous payments to KIS amounting to UGX 13.039 billion as a result of application of wrong base factors and UGX 564 million due to application of wrong Consumer Price Indices. In addition, GoU did not recover UGX 686.7 million resulting from a decrease in the cost of operating ferry services as provided for by the IAA. \nTo ensure proper implementation of the project, it is important that the Government through the MoFPED invokes the re-negotiation clause such that KIS services are offered at reasonable costs. \n79", "metadata": {"headings": [{"headings_0": {"content": "nominated representatives to constitute the oversight committee. Whereas Mott", "page": 91, "level": 2}}, {"headings_1": {"content": "v. Monitoring and Supervision", "page": 91, "level": 3}}, [{"headings_0": {"content": "nominated representatives to constitute the oversight committee. Whereas Mott", "page": 91, "level": 2}}, {"headings_1": {"content": "v. Monitoring and Supervision", "page": 91, "level": 3}}], [{"headings_0": {"content": "nominated representatives to constitute the oversight committee. Whereas Mott", "page": 91, "level": 2}}, {"headings_1": {"content": "v. Monitoring and Supervision", "page": 91, "level": 3}}]], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "4.11 Follow-up report on the Value for Money Audit on implementation of National Content in the oil and gas sector", "metadata": {"headings": [{"headings_0": {"content": "4.11 Follow-up report on the Value for Money Audit on implementation of National Content in the oil and gas sector", "page": 92, "level": 8}}, {"headings_1": {"content": "nominated representatives to constitute the oversight committee. Whereas Mott", "page": 91, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In March 2015, the Auditor General published a report on Implementation of National Content in Uganda\u2019s oil and gas sector by the Ministry of Energy and Mineral Development. The audit identified gaps in the enforcement of local content in the purchase of Ugandan goods and services, employment and training of Ugandans and criteria for determining state participation in the production of petroleum resources. The audit made several recommendations which, if implemented, were expected to maximise benefits for the economy from the extraction of petroleum. \nFour years since this audit was undertaken, Field Development and Construction of the East African Crude Oil Pipeline (EACOP) are set to commence. These are the most cost and labour- intensive stages of the project, with numerous opportunities to optimise procurement of local goods and services from locals, as well as provision of up to 13,000 jobs. \nThis necessitated a follow up by the OAG to determine the extent of implementation of the 2015 Audit\u2019s recommendations and the National Content performance since then. Whereas Ministry of Energy and Mineral Development (MEMD) was responsible for coordinating and enforcing national content implementation in the oil and gas sector up to 2015, the responsibility was shifted to the Petroleum Authority of Uganda (PAU) starting in 2016. Further recommendations were then made with the aim of addressing any issues that may still be outstanding.", "metadata": {"headings": [{"headings_0": {"content": "4.11 Follow-up report on the Value for Money Audit on implementation of National Content in the oil and gas sector", "page": 92, "level": 8}}, {"headings_1": {"content": "nominated representatives to constitute the oversight committee. Whereas Mott", "page": 91, "level": 2}}, [{"headings_0": {"content": "4.11 Follow-up report on the Value for Money Audit on implementation of National Content in the oil and gas sector", "page": 92, "level": 8}}, {"headings_1": {"content": "nominated representatives to constitute the oversight committee. Whereas Mott", "page": 91, "level": 2}}], [{"headings_0": {"content": "4.11 Follow-up report on the Value for Money Audit on implementation of National Content in the oil and gas sector", "page": 92, "level": 8}}, {"headings_1": {"content": "nominated representatives to constitute the oversight committee. Whereas Mott", "page": 91, "level": 2}}]], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Key findings", "metadata": {"headings": [{"headings_0": {"content": "Key findings", "page": 92, "level": 3}}, {"headings_1": {"content": "4.11 Follow-up report on the Value for Money Audit on implementation of National Content in the oil and gas sector", "page": 92, "level": 8}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 92, "level": 2}}, {"headings_1": {"content": "Key findings", "page": 92, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It was noted that the 2015 audit had made an impact on Implementation of National Content in the Oil and Gas Sector, and the Petroleum Authority of Uganda (PAU) had made strides in addressing the major audit issues.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 92, "level": 2}}, {"headings_1": {"content": "Key findings", "page": 92, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 92, "level": 2}}, {"headings_1": {"content": "a)", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It was established that out of the 34 key audit recommendations made in the Auditor General\u2019s report of 2015, 10 (29%) were fully implemented, 17 (50%) were partially implemented and 7 (21%) were not implemented. \nSpecifically, the audit team noted that since the last audit, MEMD and PAU had registered the following achievements in the area of national content promotion;", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 92, "level": 2}}, {"headings_1": {"content": "a)", "page": 92, "level": 2}}, [{"headings_0": {"content": "b)", "page": 92, "level": 2}}, {"headings_1": {"content": "a)", "page": 92, "level": 2}}]], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 92, "level": 2}}, {"headings_1": {"content": "b)", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Approval of the National Content Policy in 2018 by Cabinet. \nb) Issuance of The Petroleum (Exploration, Production and Development) (National Content) Regulations, 2016, with National content provisions and targets in procurement, employment and training of/ from Ugandans.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 92, "level": 2}}, {"headings_1": {"content": "b)", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 92, "level": 2}}, {"headings_1": {"content": "a)", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "National Supplier Database (NSD) and National Oil and Gas Talent Register (NOGTR) developed and open for self-registration by interested individuals/ companies.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 92, "level": 2}}, {"headings_1": {"content": "a)", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 92, "level": 2}}, {"headings_1": {"content": "c)", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Sector-specific capacity needs analysis undertaken and a Workforce Skills Development Strategy and Plan put in place in 2015.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 92, "level": 2}}, {"headings_1": {"content": "c)", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 92, "level": 2}}, {"headings_1": {"content": "d)", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Agriculture Development Program designed in 2019 to identify the capacity, gaps and interventions required to enable Ugandan suppliers meet/ supply the food requirements of the sector.", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 92, "level": 2}}, {"headings_1": {"content": "d)", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "f) Supplier development engagements undertaken by the IOCs and individuals. g)", "metadata": {"headings": [{"headings_0": {"content": "f) Supplier development engagements undertaken by the IOCs and individuals. g)", "page": 92, "level": 4}}, {"headings_1": {"content": "e)", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Nationalization plan template issued by PAU for use by the IOCs. \n80 \nh) Some Ugandan institutions have been accredited as centres for international certifications relevant to the oil and gas sector.", "metadata": {"headings": [{"headings_0": {"content": "f) Supplier development engagements undertaken by the IOCs and individuals. g)", "page": 92, "level": 4}}, {"headings_1": {"content": "e)", "page": 92, "level": 2}}, [{"headings_0": {"content": "f) Supplier development engagements undertaken by the IOCs and individuals. g)", "page": 92, "level": 4}}, {"headings_1": {"content": "e)", "page": 92, "level": 2}}], [{"headings_0": {"content": "f) Supplier development engagements undertaken by the IOCs and individuals. g)", "page": 92, "level": 4}}, {"headings_1": {"content": "e)", "page": 92, "level": 2}}]], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Key recommendations", "metadata": {"headings": [{"headings_0": {"content": "Key recommendations", "page": 93, "level": 3}}, {"headings_1": {"content": "f) Supplier development engagements undertaken by the IOCs and individuals. g)", "page": 92, "level": 4}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 93, "level": 2}}, {"headings_1": {"content": "Key recommendations", "page": 93, "level": 3}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "PAU should define and enforce promotion of \u201cvalue addition\u201d in relation to Regulation", "metadata": {"headings": [{"headings_0": {"content": "PAU should define and enforce promotion of \u201cvalue addition\u201d in relation to Regulation", "page": 93, "level": 2}}, {"headings_1": {"content": "i.", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "17(4) of the National Content Regulations, especially where shareholding is mostly by foreigners, and engage CNOOC closely to ensure it is on track to meet the National Content targets as stipulated in the law.", "metadata": {"headings": [{"headings_0": {"content": "PAU should define and enforce promotion of \u201cvalue addition\u201d in relation to Regulation", "page": 93, "level": 2}}, {"headings_1": {"content": "i.", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 93, "level": 2}}, {"headings_1": {"content": "PAU should define and enforce promotion of \u201cvalue addition\u201d in relation to Regulation", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "PAU should investigate and address the causes of low absorption of training funds for Government officials.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 93, "level": 2}}, {"headings_1": {"content": "PAU should define and enforce promotion of \u201cvalue addition\u201d in relation to Regulation", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "iii.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 93, "level": 2}}, {"headings_1": {"content": "ii.", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "PAU should in consultation with Government agencies whose work intersects closely with the oil and gas sector, identify the key skills gaps which need to be filled to improve value addition by the said entities\u2019 staff to management of the sector, and prioritise their training using the training funds from the IOCs. \niv. PAU should expedite development of the National Content Monitoring System for better tracking of National Content achievement by companies sub-contracted by the IOCs. \n4.12", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 93, "level": 2}}, {"headings_1": {"content": "ii.", "page": 93, "level": 2}}, [{"headings_0": {"content": "iii.", "page": 93, "level": 2}}, {"headings_1": {"content": "ii.", "page": 93, "level": 2}}]], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Baseline Value for Money audit of the Uganda Inter Governmental Fiscal Transfer Programme", "metadata": {"headings": [{"headings_0": {"content": "Baseline Value for Money audit of the Uganda Inter Governmental Fiscal Transfer Programme", "page": 93, "level": 8}}, {"headings_1": {"content": "iii.", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Government is implementing the Inter-Governmental Fiscal Transfer Programme whose objective is to restore the adequacy and enhance equity of the fiscal transfers to Local Governments relating to health and education services running for five years from financial year 2017/18 to 2021/22 across all Local Governments (121 District Local Governments and 41 Municipal Councils). \nI was required to undertake a value for money audit in the first year (2017/18) expenditures (as a baseline) and second study for the F/Y 2020/21 expenditures (end term) in health and education sectors in the participating Local Governments with the objective of assessing the economy, efficiency and effectiveness with which Local Governments have utilized their investments in the delivery of infrastructure and services in the education and health sectors during the Financial Year (FY) 2017/18. \nA total of 30 Local Governments (LGs) i.e. 22 Districts and 8 Municipalities were selected for the assessment and assessed along three thematic areas comprising of utilisation of funds, delivery of infrastructure and delivery of services and the following key findings were noted:", "metadata": {"headings": [{"headings_0": {"content": "Baseline Value for Money audit of the Uganda Inter Governmental Fiscal Transfer Programme", "page": 93, "level": 8}}, {"headings_1": {"content": "iii.", "page": 93, "level": 2}}, [{"headings_0": {"content": "Baseline Value for Money audit of the Uganda Inter Governmental Fiscal Transfer Programme", "page": 93, "level": 8}}, {"headings_1": {"content": "iii.", "page": 93, "level": 2}}], [{"headings_0": {"content": "Baseline Value for Money audit of the Uganda Inter Governmental Fiscal Transfer Programme", "page": 93, "level": 8}}, {"headings_1": {"content": "iii.", "page": 93, "level": 2}}]], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Utilisation of funds", "metadata": {"headings": [{"headings_0": {"content": "a) Utilisation of funds", "page": 93, "level": 3}}, {"headings_1": {"content": "Baseline Value for Money audit of the Uganda Inter Governmental Fiscal Transfer Programme", "page": 93, "level": 8}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted that out of sampled schools, 93.6% was utilised and absorbed as intended. However, outliers of non-utilisation and absence of financial records was observed in some entities. Further there were time overruns, non-adherence to procurement and the standard allocation of UPE funds per pupil per annum of UGX.10,000 was not adhered to with the minimum allocated amount of all LGs was UGX.3,770, the maximum was UGX.36,222. \n81", "metadata": {"headings": [{"headings_0": {"content": "a) Utilisation of funds", "page": 93, "level": 3}}, {"headings_1": {"content": "Baseline Value for Money audit of the Uganda Inter Governmental Fiscal Transfer Programme", "page": 93, "level": 8}}, [{"headings_0": {"content": "a) Utilisation of funds", "page": 93, "level": 3}}, {"headings_1": {"content": "Baseline Value for Money audit of the Uganda Inter Governmental Fiscal Transfer Programme", "page": 93, "level": 8}}]], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Delivery of Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "b) Delivery of Infrastructure", "page": 94, "level": 3}}, {"headings_1": {"content": "a) Utilisation of funds", "page": 93, "level": 3}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted that the detailed engineer\u2019s estimates were prepared for only 31 (19%) of the", "metadata": {"headings": [{"headings_0": {"content": "I noted that the detailed engineer\u2019s estimates were prepared for only 31 (19%) of the", "page": 94, "level": 2}}, {"headings_1": {"content": "b) Delivery of Infrastructure", "page": 94, "level": 3}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "165 construction projects in 8 LGs Assessed and certified works in most LGs were not supported with measurement sheets. Further, gaps in supervision arrangements were observed, quality control was not being emphasized, facilities constructed were not being utilised for the intended purposes in most of the LGs and maintenance and repair of facilities was not being prioritized.", "metadata": {"headings": [{"headings_0": {"content": "I noted that the detailed engineer\u2019s estimates were prepared for only 31 (19%) of the", "page": 94, "level": 2}}, {"headings_1": {"content": "b) Delivery of Infrastructure", "page": 94, "level": 3}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c) Delivery of services in education and health", "metadata": {"headings": [{"headings_0": {"content": "c) Delivery of services in education and health", "page": 94, "level": 8}}, {"headings_1": {"content": "I noted that the detailed engineer\u2019s estimates were prepared for only 31 (19%) of the", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In education, there was low P7 completion rate with FY 2016/2017 being 61.5%, 111 out of 172 schools achieved desired target of 89% pass rate, pupil attendance was less than 50%, Pupil to teacher ratio (PTR) was 60:1 yet the recommended PTR is 53:1 or less, teacher attendance was poor and 51% of the schools were inspected 3 times in the academic year as recommended by the Ministry. Further the average cost of teaching per pupil per term across all schools was UGX.57,217, the average number of classrooms is 1:88 below the national standard of 1:55 and the availability of other vital infrastructure such as toilet stances, text book per pupil ratio among others was far below the national standards. \nIn health, health facilities did not register any maternal deaths in the year, the length of stay at the individual health unit ranged from 0.5 to 4 days, 53 HCs out of 77 (68%) did not register still births, various health facilities visited experienced stock out of medical supplies, facilities visited did not have the required number of staff, the average bed occupancy rate was 62% and 72.2% for HCIII and HC IV respectively and noted absence of essential equipment.", "metadata": {"headings": [{"headings_0": {"content": "c) Delivery of services in education and health", "page": 94, "level": 8}}, {"headings_1": {"content": "I noted that the detailed engineer\u2019s estimates were prepared for only 31 (19%) of the", "page": 94, "level": 2}}, [{"headings_0": {"content": "c) Delivery of services in education and health", "page": 94, "level": 8}}, {"headings_1": {"content": "I noted that the detailed engineer\u2019s estimates were prepared for only 31 (19%) of the", "page": 94, "level": 2}}]], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d) Ranking of performance across the 3 themes", "metadata": {"headings": [{"headings_0": {"content": "d) Ranking of performance across the 3 themes", "page": 94, "level": 8}}, {"headings_1": {"content": "c) Delivery of services in education and health", "page": 94, "level": 8}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I ranked performance across the 3 themes being assessed in the sectors from satisfactory (scores of at least 90%), fairly satisfactory (60%) and not satisfactory (below 60%) and noted as follows:", "metadata": {"headings": [{"headings_0": {"content": "d) Ranking of performance across the 3 themes", "page": 94, "level": 8}}, {"headings_1": {"content": "c) Delivery of services in education and health", "page": 94, "level": 8}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 94, "level": 2}}, {"headings_1": {"content": "d) Ranking of performance across the 3 themes", "page": 94, "level": 8}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Education sector ranged from 37.6% to 71.9% with the majority of HLGs (53%), assessed as not Satisfactory and (47%) as Fairly Satisfactory. None of the HLGs was assessed as Satisfactory.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 94, "level": 2}}, {"headings_1": {"content": "d) Ranking of performance across the 3 themes", "page": 94, "level": 8}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 94, "level": 2}}, {"headings_1": {"content": "i.", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Health Sector ranged from 46.0% to 73.6%. The majority of HLGs (53.9%) were assessed as fairly satisfactory, 46.2% being assessed as not satisfactory. None of the HLGs was assessed as Satisfactory. It should be noted that 4 LGs out of the 30 LGs did not implement any project in the Health Sector in the FY 2017/18. \nI advised the Ministries of Education and Health to enhance the capacity of procurement and engineering functions, liaise with the Ministry of Works to develop standard guideline for costing infrastructural works, ensure that all infrastructure projects are subjected to Environmental and social Impact Assessment, enhance Quality control and quality assurance of works during construction, prioritise repair and maintenance, ensure user needs analysis is properly undertaken to guide the selection \n82 \nof the facilities to be constructed and continue with the efforts to secure funding for the provision of vital infrastructure. \nFurther, the education sector should address the inequality relative to the national standard in the allocation of UPE funds, sensitise and create awareness of the value of", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 94, "level": 2}}, {"headings_1": {"content": "i.", "page": 94, "level": 2}}, [{"headings_0": {"content": "ii.", "page": 94, "level": 2}}, {"headings_1": {"content": "i.", "page": 94, "level": 2}}], [{"headings_0": {"content": "ii.", "page": 94, "level": 2}}, {"headings_1": {"content": "i.", "page": 94, "level": 2}}], [{"headings_0": {"content": "ii.", "page": 94, "level": 2}}, {"headings_1": {"content": "i.", "page": 94, "level": 2}}], [{"headings_0": {"content": "ii.", "page": 94, "level": 2}}, {"headings_1": {"content": "i.", "page": 94, "level": 2}}]], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "education, District/Municipal Education officers should make routine follow-ups, ensure", "metadata": {"headings": [{"headings_0": {"content": "education, District/Municipal Education officers should make routine follow-ups, ensure", "page": 95, "level": 2}}, {"headings_1": {"content": "ii.", "page": 94, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "more teachers are recruited to match the increasing enrolment of pupils, improve the schools inspection function and address the inequality relative to the average unit cost of teaching per pupil across schools. \nThe health sector should ensure equitable allocation and regular flow of PHC funds, address the challenge of drug and medical supplies stock outs and liaise with the Ministry of Local Government and the Health Service Commission to ensure that more medical staff is recruited to match the increasing demand for effective delivery of health services.", "metadata": {"headings": [{"headings_0": {"content": "education, District/Municipal Education officers should make routine follow-ups, ensure", "page": 95, "level": 2}}, {"headings_1": {"content": "ii.", "page": 94, "level": 2}}, [{"headings_0": {"content": "education, District/Municipal Education officers should make routine follow-ups, ensure", "page": 95, "level": 2}}, {"headings_1": {"content": "ii.", "page": 94, "level": 2}}]], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "4.13 Value for Money audit of the Uganda Support to Municipal Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "4.13 Value for Money audit of the Uganda Support to Municipal Infrastructure", "page": 95, "level": 3}}, {"headings_1": {"content": "education, District/Municipal Education officers should make routine follow-ups, ensure", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Development \u2013Additional Funding (USMID-AF) programme for the financial year", "metadata": {"headings": [{"headings_0": {"content": "4.13 Value for Money audit of the Uganda Support to Municipal Infrastructure", "page": 95, "level": 3}}, {"headings_1": {"content": "education, District/Municipal Education officers should make routine follow-ups, ensure", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2017/18", "metadata": {"headings": [{"headings_0": {"content": "2017/18", "page": 95, "level": 3}}, {"headings_1": {"content": "4.13 Value for Money audit of the Uganda Support to Municipal Infrastructure", "page": 95, "level": 3}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The main objective of the audit was to undertake a Value for Money assessment of the delivery of urban infrastructure undertaken by the Municipal Councils participating in USMID- AF. The scope of the assessment covered all USMID funded infrastructure and a selected number of non-USMID financed infrastructure projects executed by municipalities and financed by Uganda Road Fund (URF) (force account), Schools Facilitation Grant (SFG), Discretional Development Equalisation Grant (DDEG) projects and Local revenue financed", "metadata": {"headings": [{"headings_0": {"content": "2017/18", "page": 95, "level": 3}}, {"headings_1": {"content": "4.13 Value for Money audit of the Uganda Support to Municipal Infrastructure", "page": 95, "level": 3}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Projects in the FYs 2016/2017 and 2017/2018.", "metadata": {"headings": [{"headings_0": {"content": "Projects in the FYs 2016/2017 and 2017/2018.", "page": 95, "level": 2}}, {"headings_1": {"content": "2017/18", "page": 95, "level": 3}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The assessment of economy shows that there were disparities in unit costs across all the", "metadata": {"headings": [{"headings_0": {"content": "Projects in the FYs 2016/2017 and 2017/2018.", "page": 95, "level": 2}}, {"headings_1": {"content": "2017/18", "page": 95, "level": 3}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "participating municipalities resulting from disparities in the Engineers\u2019 estimated rates,", "metadata": {"headings": [{"headings_0": {"content": "participating municipalities resulting from disparities in the Engineers\u2019 estimated rates,", "page": 95, "level": 2}}, {"headings_1": {"content": "Projects in the FYs 2016/2017 and 2017/2018.", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "contractors\u2019 rates for the USMID projects, SFG Projects and URF funded projects. However,", "metadata": {"headings": [{"headings_0": {"content": "contractors\u2019 rates for the USMID projects, SFG Projects and URF funded projects. However,", "page": 95, "level": 2}}, {"headings_1": {"content": "participating municipalities resulting from disparities in the Engineers\u2019 estimated rates,", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "for USMID-funded projects, the regional clustering adopted had the effect of significantly minimising the disparities. \nFurthermore, efficiency improvement is still hampered by a number of projects not being executed within the planned timelines and weaknesses in progress supervision, monitoring and reporting resulting in irregularities in certification and overpayments especially for non- USMID projects. Generally, non-USMID projects are being procured as Admeasure Contracts but irregularly treated as lumpsum Contracts during implementation. \nIn terms of effectiveness, the results show that although the quality of works was good in some of the municipalities, quality control is still a big challenge in various municipalities especially on non-USMID projects. The necessary control measures need to be enforced to achieve the expected quality and functionality of the constructed infrastructure. \nI advised the Accounting officer to ensure that all the above weaknesses are addressed as per the detailed recommendation in the individual report. \n83 \nPART 5: Summary of Engineering Audits \nThis part contains key findings from engineering audits undertaken in the different entities during the year. \n5.0", "metadata": {"headings": [{"headings_0": {"content": "contractors\u2019 rates for the USMID projects, SFG Projects and URF funded projects. However,", "page": 95, "level": 2}}, {"headings_1": {"content": "participating municipalities resulting from disparities in the Engineers\u2019 estimated rates,", "page": 95, "level": 2}}, [{"headings_0": {"content": "contractors\u2019 rates for the USMID projects, SFG Projects and URF funded projects. However,", "page": 95, "level": 2}}, {"headings_1": {"content": "participating municipalities resulting from disparities in the Engineers\u2019 estimated rates,", "page": 95, "level": 2}}], [{"headings_0": {"content": "contractors\u2019 rates for the USMID projects, SFG Projects and URF funded projects. However,", "page": 95, "level": 2}}, {"headings_1": {"content": "participating municipalities resulting from disparities in the Engineers\u2019 estimated rates,", "page": 95, "level": 2}}], [{"headings_0": {"content": "contractors\u2019 rates for the USMID projects, SFG Projects and URF funded projects. However,", "page": 95, "level": 2}}, {"headings_1": {"content": "participating municipalities resulting from disparities in the Engineers\u2019 estimated rates,", "page": 95, "level": 2}}], [{"headings_0": {"content": "contractors\u2019 rates for the USMID projects, SFG Projects and URF funded projects. However,", "page": 95, "level": 2}}, {"headings_1": {"content": "participating municipalities resulting from disparities in the Engineers\u2019 estimated rates,", "page": 95, "level": 2}}], [{"headings_0": {"content": "contractors\u2019 rates for the USMID projects, SFG Projects and URF funded projects. However,", "page": 95, "level": 2}}, {"headings_1": {"content": "participating municipalities resulting from disparities in the Engineers\u2019 estimated rates,", "page": 95, "level": 2}}], [{"headings_0": {"content": "contractors\u2019 rates for the USMID projects, SFG Projects and URF funded projects. However,", "page": 95, "level": 2}}, {"headings_1": {"content": "participating municipalities resulting from disparities in the Engineers\u2019 estimated rates,", "page": 95, "level": 2}}], [{"headings_0": {"content": "contractors\u2019 rates for the USMID projects, SFG Projects and URF funded projects. However,", "page": 95, "level": 2}}, {"headings_1": {"content": "participating municipalities resulting from disparities in the Engineers\u2019 estimated rates,", "page": 95, "level": 2}}]], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Audit of infrastructure projects during the financial year 2018-2019 implemented by Ministries Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "Audit of infrastructure projects during the financial year 2018-2019 implemented by Ministries Departments and Agencies", "page": 96, "level": 8}}, {"headings_1": {"content": "contractors\u2019 rates for the USMID projects, SFG Projects and URF funded projects. However,", "page": 95, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "During the financial year I under took an audit of projects implemented in the following MDAs as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Audit of infrastructure projects during the financial year 2018-2019 implemented by Ministries Departments and Agencies", "page": 96, "level": 8}}, {"headings_1": {"content": "contractors\u2019 rates for the USMID projects, SFG Projects and URF funded projects. However,", "page": 95, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 27: Showing Summary of Engineering Audits undertaken", "metadata": {"headings": [{"headings_0": {"content": "Table 27: Showing Summary of Engineering Audits undertaken", "page": 96, "level": 1}}, {"headings_1": {"content": "Audit of infrastructure projects during the financial year 2018-2019 implemented by Ministries Departments and Agencies", "page": 96, "level": 8}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1.**", "Health", "Ministry of Health", "Rehabilitation and Expansion of Kayunga Hospital under KAYUP project", "1"], [null, null, null, "Rehabilitation and Expansion of Yumbe Hospital Under KAYUP project", "1"], [null, null, null, "Construction of Staff Houses in Selected Health Facilities In Seven Districts Of Karamoja Region i.e Kaabong, Kotido, Abim, Moroto, Napak, Amudat And Nakapiripirit Under The Karamoja Region Staff Housing Project (KRSHP)", "1"], ["**2.**", "Works", "Ministry of Works and Transport", "14 selected road and bridge projects.", "14"], [null, null, "Uganda National Roads Authority", "13 selected road and bridge projects.", "13"], [null, null, "Civil Aviation Authority", "Design and Build Of Entebbe International Airport Upgrading And Expansion Project", "1"], [null, null, null, "Modification of The Passenger Terminal Building At Entebbe International Airport.", "1"], ["**3**", "Lands", "Ministry of Lands and Urban Development", "USMID-AF audit of infrastructure implemented by 22 Municipalities for the Financial year, 2016/17 (92 projects) and 2018/19 (100 projects). The report has been presented in the VFM section", "192"], [null, null, null, "USMID- AF Selected infrastructure projects in Four (4) municipalities for FY 2017/18 Ntungamo, Apac, Busia and Lugazi Municipalities. The report has been presented in the VFM section", "4"], ["Total", null, null, "", "**228**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 27: Showing Summary of Engineering Audits undertaken", "page": 96, "level": 1}}, {"headings_1": {"content": "Audit of infrastructure projects during the financial year 2018-2019 implemented by Ministries Departments and Agencies", "page": 96, "level": 8}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/No", "Sector", "Entity", "Projects assessed", "No of Projects"], "type": "table"}}, {"content": "5.1", "metadata": {"headings": [{"headings_0": {"content": "Table 27: Showing Summary of Engineering Audits undertaken", "page": 96, "level": 1}}, {"headings_1": {"content": "Audit of infrastructure projects during the financial year 2018-2019 implemented by Ministries Departments and Agencies", "page": 96, "level": 8}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Technical/Engineering Audit of the rehabilitation and expansion of Kayunga and Yumbe hospitals", "metadata": {"headings": [{"headings_0": {"content": "Technical/Engineering Audit of the rehabilitation and expansion of Kayunga and Yumbe hospitals", "page": 96, "level": 8}}, {"headings_1": {"content": "Table 27: Showing Summary of Engineering Audits undertaken", "page": 96, "level": 1}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In the financial year 2018/19, Ministry of Health implemented infrastructure projects worth USD.16,670,711 for Kayunga Hospital and USD.18,601,958 for Yumbe Hospital. \n84 \nAs part of the annual audit of the financial statements for the year ended 30th June 2019, these projects were selected for a technical /engineering audit. \nKey audit findings resulting from the engineering audit and corresponding recommendations resulting from the engineering audit for the Kayunga and Yumbe Hospital rehabilitation projects are presented below, detailed findings, quality results, quantity verification and pictures of defective works are presented in a separate report which has been issued on infrastructure component.", "metadata": {"headings": [{"headings_0": {"content": "Technical/Engineering Audit of the rehabilitation and expansion of Kayunga and Yumbe hospitals", "page": 96, "level": 8}}, {"headings_1": {"content": "Table 27: Showing Summary of Engineering Audits undertaken", "page": 96, "level": 1}}, [{"headings_0": {"content": "Technical/Engineering Audit of the rehabilitation and expansion of Kayunga and Yumbe hospitals", "page": 96, "level": 8}}, {"headings_1": {"content": "Table 27: Showing Summary of Engineering Audits undertaken", "page": 96, "level": 1}}], [{"headings_0": {"content": "Technical/Engineering Audit of the rehabilitation and expansion of Kayunga and Yumbe hospitals", "page": 96, "level": 8}}, {"headings_1": {"content": "Table 27: Showing Summary of Engineering Audits undertaken", "page": 96, "level": 1}}], [{"headings_0": {"content": "Technical/Engineering Audit of the rehabilitation and expansion of Kayunga and Yumbe hospitals", "page": 96, "level": 8}}, {"headings_1": {"content": "Table 27: Showing Summary of Engineering Audits undertaken", "page": 96, "level": 1}}]], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "5.1.1 Kayunga hospital", "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Kayunga hospital", "page": 97, "level": 3}}, {"headings_1": {"content": "Technical/Engineering Audit of the rehabilitation and expansion of Kayunga and Yumbe hospitals", "page": 96, "level": 8}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The rehabilitation and construction works of Kayunga hospital were contracted to Arab Contractors Osman Ahmed Osman at a contract price of USD.16,670,711 and supervised by Dar Engineering in association with Joadah Consult Ltd at a supervision cost of USD.1,433,803. At the time of audit in August 2019, the physical progress of the works was at 78.9% while the financial progress was at 39%. I observed the following:", "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Kayunga hospital", "page": 97, "level": 3}}, {"headings_1": {"content": "Technical/Engineering Audit of the rehabilitation and expansion of Kayunga and Yumbe hospitals", "page": 96, "level": 8}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Delayed handover of land for lagoon construction", "metadata": {"headings": [{"headings_0": {"content": "a) Delayed handover of land for lagoon construction", "page": 97, "level": 8}}, {"headings_1": {"content": "5.1.1 Kayunga hospital", "page": 97, "level": 3}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Handover of the land for rehabilitation and expansion of the lagoon was delayed causing delay in the commencement of works in this area of the project. By August 2018, only 35% of the required land had been handed over to the contractor to commence works.", "metadata": {"headings": [{"headings_0": {"content": "a) Delayed handover of land for lagoon construction", "page": 97, "level": 8}}, {"headings_1": {"content": "5.1.1 Kayunga hospital", "page": 97, "level": 3}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Inspection of works", "metadata": {"headings": [{"headings_0": {"content": "b) Inspection of works", "page": 97, "level": 3}}, {"headings_1": {"content": "a) Delayed handover of land for lagoon construction", "page": 97, "level": 8}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "During my inspection of works in August 2019 in the presence of the Consultant and the Contractor\u2019s representatives, I observed that the excavated trenches for pipe work was not backfilled, the friction hinges on top hung windows were not holding the windows in place when open, the uncovered inspection chambers had no warning signs or tape, there was a crack in plaster in the living room of Doctor\u2019s House K4A, there was insufficient compaction on edges of lagoon and the several workers on site were executing works without required personal protective equipment such as gloves, safety boots, helmets and safety belts for those working at heights.", "metadata": {"headings": [{"headings_0": {"content": "b) Inspection of works", "page": 97, "level": 3}}, {"headings_1": {"content": "a) Delayed handover of land for lagoon construction", "page": 97, "level": 8}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 97, "level": 2}}, {"headings_1": {"content": "b) Inspection of works", "page": 97, "level": 3}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In respect to quality of works, I noted that the contractor carried out tests on concrete, steel reinforcement, concrete blocks, coarse aggregates and degree of compaction which were found to comply with specifications.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 97, "level": 2}}, {"headings_1": {"content": "b) Inspection of works", "page": 97, "level": 3}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 97, "level": 2}}, {"headings_1": {"content": "c)", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "My verification of the sample items of executed works in the presence of the supervising consultant and contractor\u2019s representatives revealed an overpayment of USD.41,057.08 of the executed works when compared with certified quantities in interim payment certificates.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 97, "level": 2}}, {"headings_1": {"content": "c)", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 97, "level": 2}}, {"headings_1": {"content": "d)", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I also noted that the supervising consultant\u2019s monthly progress reports lacked key information such as graphical representation of financial progress against program based on the approved contract schedules, details of impediments to the works and proposals for overcoming these, contractor\u2019s labour and minutes of site meetings as laid down in the terms of reference that would inform the client\u2019s decision making and cost control. \n85", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 97, "level": 2}}, {"headings_1": {"content": "d)", "page": 97, "level": 2}}, [{"headings_0": {"content": "e)", "page": 97, "level": 2}}, {"headings_1": {"content": "d)", "page": 97, "level": 2}}]], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "5.1.2 Yumbe hospital", "metadata": {"headings": [{"headings_0": {"content": "5.1.2 Yumbe hospital", "page": 98, "level": 3}}, {"headings_1": {"content": "e)", "page": 97, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The rehabilitation and construction works of Yumbe hospital were contracted to Sadeem Al- Kuwait General Trading and Contracting Company at a contract price of USD.18,601,958.21 and supervised by Dar Engineering in association with Joadah Consult Ltd at a supervision cost of USD 1,433,803. At the time of audit execution in August 2019, the physical progress of the works was at 73.4% while the financial progress was at 61.1%. \nWhereas it was observed that the design process generally followed the requisite procedures, the following matters were observed:", "metadata": {"headings": [{"headings_0": {"content": "5.1.2 Yumbe hospital", "page": 98, "level": 3}}, {"headings_1": {"content": "e)", "page": 97, "level": 2}}, [{"headings_0": {"content": "5.1.2 Yumbe hospital", "page": 98, "level": 3}}, {"headings_1": {"content": "e)", "page": 97, "level": 2}}]], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 98, "level": 2}}, {"headings_1": {"content": "5.1.2 Yumbe hospital", "page": 98, "level": 3}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Review of the housing assessment and detailed design reports indicated that in respect to the rehabilitation works, the extent of structural deterioration and level of rehabilitation required for each structure was not clearly highlighted by the design consultant in the reports which resulted in a number of variations in items/quantities which should have been envisaged during the design phase.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 98, "level": 2}}, {"headings_1": {"content": "5.1.2 Yumbe hospital", "page": 98, "level": 3}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 98, "level": 2}}, {"headings_1": {"content": "a)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The design phase was scheduled to take a period of six (06) months from the date of contract but took 11 months implying a delay of five (05) months which led to the delayed procurement of the works contractor.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 98, "level": 2}}, {"headings_1": {"content": "a)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 98, "level": 2}}, {"headings_1": {"content": "b)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Review of Interim Payment Certificates (IPCs) revealed that payments for the IPC\u2019s", "metadata": {"headings": [{"headings_0": {"content": "Review of Interim Payment Certificates (IPCs) revealed that payments for the IPC\u2019s", "page": 98, "level": 2}}, {"headings_1": {"content": "c)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "foreign components were made on time whereas payments from the GoU component in all the IPCs were delayed beyond the 90 days from approval date by the engineer and these may attract interest on delayed payments.", "metadata": {"headings": [{"headings_0": {"content": "Review of Interim Payment Certificates (IPCs) revealed that payments for the IPC\u2019s", "page": 98, "level": 2}}, {"headings_1": {"content": "c)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Review of the payments for preliminaries revealed the following:", "metadata": {"headings": [{"headings_0": {"content": "Review of the payments for preliminaries revealed the following:", "page": 98, "level": 2}}, {"headings_1": {"content": "Review of Interim Payment Certificates (IPCs) revealed that payments for the IPC\u2019s", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 98, "level": 2}}, {"headings_1": {"content": "Review of the payments for preliminaries revealed the following:", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted that USD.124,900 was remitted to the contractor to cater for the consultant\u2019s", "metadata": {"headings": [{"headings_0": {"content": "I noted that USD.124,900 was remitted to the contractor to cater for the consultant\u2019s", "page": 98, "level": 2}}, {"headings_1": {"content": "a)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "supervision and thus the salaries for the project manager and two clerks of works were paid through the contractor. The payment of the Consultant\u2019s representatives through the contractor could compromise their independence. Furthermore, there was no evidence provided as a basis for this monthly payment to the contractor in the IPCs.", "metadata": {"headings": [{"headings_0": {"content": "I noted that USD.124,900 was remitted to the contractor to cater for the consultant\u2019s", "page": 98, "level": 2}}, {"headings_1": {"content": "a)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 98, "level": 2}}, {"headings_1": {"content": "I noted that USD.124,900 was remitted to the contractor to cater for the consultant\u2019s", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I also noted that USD.34,629 was paid to the contractor for water for works contrary to the requirements stipulated in section 1.36 of the technical specifications which requires the Contractor to provide water for the works at his own risk and cost.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 98, "level": 2}}, {"headings_1": {"content": "I noted that USD.124,900 was remitted to the contractor to cater for the consultant\u2019s", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 98, "level": 2}}, {"headings_1": {"content": "b)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "During my inspection of works in August 2019 in the presence of Consultant, MoH and the Contractor\u2019s representatives, I observed that there were defects such as; broken and non-uniform colour corner strips, cracked/broken tiles, damaged wall sections, cracked/peeling plaster, open joints, damaged window seals, broken paving, spalling of the internal wall plaster, poorly prepared wall surfaces and ceilings before application of the undercoat.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 98, "level": 2}}, {"headings_1": {"content": "b)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 98, "level": 2}}, {"headings_1": {"content": "c)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I also observed that the contractor used a combination of cast in-situ and precast concrete slabs, inadequate curing of some of the concrete members, poor materials management, poor handling of fresh concrete, none use of spacer blocks. There was also absence of warning tapes, signage/barricades, non-use of Personal Protective", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 98, "level": 2}}, {"headings_1": {"content": "c)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Equipment (PPE\u2019s) by the contractor\u2019s employees, poor management of storm water", "metadata": {"headings": [{"headings_0": {"content": "Equipment (PPE\u2019s) by the contractor\u2019s employees, poor management of storm water", "page": 98, "level": 2}}, {"headings_1": {"content": "d)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "drainage and the site environment and exposed electrical wires.", "metadata": {"headings": [{"headings_0": {"content": "Equipment (PPE\u2019s) by the contractor\u2019s employees, poor management of storm water", "page": 98, "level": 2}}, {"headings_1": {"content": "d)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 98, "level": 2}}, {"headings_1": {"content": "Equipment (PPE\u2019s) by the contractor\u2019s employees, poor management of storm water", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In respect to quality of works, field tests undertaken using a schmit hammer on sampled concrete elements showed that the concrete works met the required strength.", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 98, "level": 2}}, {"headings_1": {"content": "Equipment (PPE\u2019s) by the contractor\u2019s employees, poor management of storm water", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 98, "level": 2}}, {"headings_1": {"content": "e)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "My verification of the sample items of executed works in the presence of the supervising", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 98, "level": 2}}, {"headings_1": {"content": "e)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "consultant and contractor\u2019s representatives revealed an overpayment of", "metadata": {"headings": [{"headings_0": {"content": "consultant and contractor\u2019s representatives revealed an overpayment of", "page": 98, "level": 2}}, {"headings_1": {"content": "f)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "86 \nUSD.228,597.7 of which USD.223,521 was due to payment for works not yet executed. The Accounting Officer indicated that the payment made for unexecuted works was recovered in the subsequent valuations (IPC 7), however, documentation availed indicated that only USD.140,023.66 was recovered out of the USD.223,521 leaving a balance of USD.83,498.", "metadata": {"headings": [{"headings_0": {"content": "consultant and contractor\u2019s representatives revealed an overpayment of", "page": 98, "level": 2}}, {"headings_1": {"content": "f)", "page": 98, "level": 2}}, [{"headings_0": {"content": "consultant and contractor\u2019s representatives revealed an overpayment of", "page": 98, "level": 2}}, {"headings_1": {"content": "f)", "page": 98, "level": 2}}]], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 99, "level": 2}}, {"headings_1": {"content": "consultant and contractor\u2019s representatives revealed an overpayment of", "page": 98, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I also noted that the contractor\u2019s general foreman presently on site was not approved", "metadata": {"headings": [{"headings_0": {"content": "I also noted that the contractor\u2019s general foreman presently on site was not approved", "page": 99, "level": 2}}, {"headings_1": {"content": "g)", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "as the appropriate replacement for the original foreman but continued to work. \nI advised the Accounting Officer to carry out appropriate design assessments to avoid variations, streamline the payment process to avoid over payments and rectify all defects highlighted. \n5.2", "metadata": {"headings": [{"headings_0": {"content": "I also noted that the contractor\u2019s general foreman presently on site was not approved", "page": 99, "level": 2}}, {"headings_1": {"content": "g)", "page": 99, "level": 2}}, [{"headings_0": {"content": "I also noted that the contractor\u2019s general foreman presently on site was not approved", "page": 99, "level": 2}}, {"headings_1": {"content": "g)", "page": 99, "level": 2}}], [{"headings_0": {"content": "I also noted that the contractor\u2019s general foreman presently on site was not approved", "page": 99, "level": 2}}, {"headings_1": {"content": "g)", "page": 99, "level": 2}}]], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Engineering Audit of a selected sample of road and bridge Projects implemented by Ministry of Works and Transport during the financial year 2018/19", "metadata": {"headings": [{"headings_0": {"content": "Engineering Audit of a selected sample of road and bridge Projects implemented by Ministry of Works and Transport during the financial year 2018/19", "page": 99, "level": 8}}, {"headings_1": {"content": "I also noted that the contractor\u2019s general foreman presently on site was not approved", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "During the financial year 2018/19, Ministry of Works and Transport (MoWT) implemented 155 public works projects whose contracts amounted to UGX.1,652,739,749,464. I undertook technical audits on a sample of fourteen (14) projects worth UGX.27,195,600,966 representing 1.64% of the total value of the projects. \nThe projects consisted of eleven road construction/rehabilitation projects, of which six were under the road interconnectivity program, one from the urban roads sealing program while four were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of which one is a swamp crossing were assessed. \nBelow is a summary of key audit findings and observations resulting from the engineering audit. I have also issued a separate technical report containing the detailed results of the Engineering audit.", "metadata": {"headings": [{"headings_0": {"content": "Engineering Audit of a selected sample of road and bridge Projects implemented by Ministry of Works and Transport during the financial year 2018/19", "page": 99, "level": 8}}, {"headings_1": {"content": "I also noted that the contractor\u2019s general foreman presently on site was not approved", "page": 99, "level": 2}}, [{"headings_0": {"content": "Engineering Audit of a selected sample of road and bridge Projects implemented by Ministry of Works and Transport during the financial year 2018/19", "page": 99, "level": 8}}, {"headings_1": {"content": "I also noted that the contractor\u2019s general foreman presently on site was not approved", "page": 99, "level": 2}}]], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Inadequate Feasibility Studies", "metadata": {"headings": [{"headings_0": {"content": "a) Inadequate Feasibility Studies", "page": 99, "level": 3}}, {"headings_1": {"content": "Engineering Audit of a selected sample of road and bridge Projects implemented by Ministry of Works and Transport during the financial year 2018/19", "page": 99, "level": 8}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It was observed that on two selected projects of upgrading of the access road to", "metadata": {"headings": [{"headings_0": {"content": "a) Inadequate Feasibility Studies", "page": 99, "level": 3}}, {"headings_1": {"content": "Engineering Audit of a selected sample of road and bridge Projects implemented by Ministry of Works and Transport during the financial year 2018/19", "page": 99, "level": 8}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Busoga College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there", "metadata": {"headings": [{"headings_0": {"content": "Busoga College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there", "page": 99, "level": 2}}, {"headings_1": {"content": "a) Inadequate Feasibility Studies", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "was a substantial increase in the quantities of some of the items implemented as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Busoga College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there", "page": 99, "level": 2}}, {"headings_1": {"content": "a) Inadequate Feasibility Studies", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 28: Showing Projects without adequate feasibility studies", "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing Projects without adequate feasibility studies", "page": 99, "level": 1}}, {"headings_1": {"content": "Busoga College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["S/No", "Project", "Item", "% Increase"], ["**1**", "Rehabilitation/Upgrading of the Access Road(3.1km) to Busoga College Mwiri in Jinja and Paving the Parking Area at Central Materials Laboratory in Kireka Kampala", "Cut to Spoil", "561%"], [null, null, "Imported Subgrade Fill", "163.2%"], [null, null, "Stone Pitching", "31.2%"], ["**2**", "Rehabilitation of Bulucheke-Muchomo- Nyende Road", "Common excavation or cut to spoil of soft material", "161%"], [null, null, "Rock excavation or cut to spoil in rock", "2,456%"], [null, null, "Fill as instructed by the engineer", "197%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing Projects without adequate feasibility studies", "page": 99, "level": 1}}, {"headings_1": {"content": "Busoga College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "It was further observed that for the construction of Kisaigi Bridge in Kakumiro District, the design of the project was changed majorly from 15m to 17m span due to the \n87 \nwidening of the river banks. This implies that feasibility studies were insufficient during the design process. \nI advised the Accounting Officer to ensure that for future projects and especially for projects in hilly terrain, feasibility studies are properly undertaken so as to avoid substantial increase in quantities of executed items.", "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing Projects without adequate feasibility studies", "page": 99, "level": 1}}, {"headings_1": {"content": "Busoga College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there", "page": 99, "level": 2}}, [{"headings_0": {"content": "Table 28: Showing Projects without adequate feasibility studies", "page": 99, "level": 1}}, {"headings_1": {"content": "Busoga College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there", "page": 99, "level": 2}}], [{"headings_0": {"content": "Table 28: Showing Projects without adequate feasibility studies", "page": 99, "level": 1}}, {"headings_1": {"content": "Busoga College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there", "page": 99, "level": 2}}], [{"headings_0": {"content": "Table 28: Showing Projects without adequate feasibility studies", "page": 99, "level": 1}}, {"headings_1": {"content": "Busoga College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there", "page": 99, "level": 2}}]], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Omission of Essential Work Items", "metadata": {"headings": [{"headings_0": {"content": "b) Omission of Essential Work Items", "page": 100, "level": 3}}, {"headings_1": {"content": "Table 28: Showing Projects without adequate feasibility studies", "page": 99, "level": 1}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Essential items such as speed control infrastructure, stone pitching and river training were noted to have been omitted on the low cost sealing projects for Kisozi \u2013 Nawanyago Road Sections A and B while Left Hand Side (LHS) road edge protection, and guard rails were not provided for in the contract for rehabilitation of the Access", "metadata": {"headings": [{"headings_0": {"content": "b) Omission of Essential Work Items", "page": 100, "level": 3}}, {"headings_1": {"content": "Table 28: Showing Projects without adequate feasibility studies", "page": 99, "level": 1}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Road to Busoga College Mwiri.", "metadata": {"headings": [{"headings_0": {"content": "Road to Busoga College Mwiri.", "page": 100, "level": 2}}, {"headings_1": {"content": "b) Omission of Essential Work Items", "page": 100, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the omitted work items are executed and for future projects, detailed planning should be undertaken to ensure that all items are catered for in the contract.", "metadata": {"headings": [{"headings_0": {"content": "Road to Busoga College Mwiri.", "page": 100, "level": 2}}, {"headings_1": {"content": "b) Omission of Essential Work Items", "page": 100, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 100, "level": 3}}, {"headings_1": {"content": "Road to Busoga College Mwiri.", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Preparation of BoQ\u2019s for Low Cost Sealing Projects \nReview of the BoQs prepared for the low cost sealing projects indicated that a number of items included within the BoQ were not aligned to the specifications with regards to the numbering and units of measurement for example; clearing and grubbing, preparation of the road bed whose units were linear meters instead of cubic meters. \nI advised the Accounting Officer to put in place measures to ensure that BoQs prepared are aligned to the respective works specifications in terms of units of measurements and numbering.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 100, "level": 3}}, {"headings_1": {"content": "Road to Busoga College Mwiri.", "page": 100, "level": 2}}, [{"headings_0": {"content": "c)", "page": 100, "level": 3}}, {"headings_1": {"content": "Road to Busoga College Mwiri.", "page": 100, "level": 2}}], [{"headings_0": {"content": "c)", "page": 100, "level": 3}}, {"headings_1": {"content": "Road to Busoga College Mwiri.", "page": 100, "level": 2}}]], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d) Progress of Works", "metadata": {"headings": [{"headings_0": {"content": "d) Progress of Works", "page": 100, "level": 3}}, {"headings_1": {"content": "c)", "page": 100, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Of the fourteen (14) projects assessed, five (5) projects were found to have been completed within the contractual timelines, seven (7) had been delayed; one (1) was still on-going within the extended period but was lagging behind schedule while works for one (1) had been suspended. \nI advised the Accounting Officer to institute a comprehensive investigation into the causes of delays of completion of works and set up the appropriate remedial measures.", "metadata": {"headings": [{"headings_0": {"content": "d) Progress of Works", "page": 100, "level": 3}}, {"headings_1": {"content": "c)", "page": 100, "level": 3}}, [{"headings_0": {"content": "d) Progress of Works", "page": 100, "level": 3}}, {"headings_1": {"content": "c)", "page": 100, "level": 3}}]], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e) Unjustified Extensions of Time", "metadata": {"headings": [{"headings_0": {"content": "e) Unjustified Extensions of Time", "page": 100, "level": 3}}, {"headings_1": {"content": "d) Progress of Works", "page": 100, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It was noted that on six (6) of the fourteen projects, extension of times were granted to the contractors due to inclement weather (heavy rainfall). However, it is the opinion of audit that the extension of time granted was unjustified due to failure to use the procedures set out in section 1229 of the general specifications for road and bridge works when computing the extension time and lack of authenticated rainfall data provided by the contractor. Furthermore, the computation of extension of time on two of the projects took into consideration the same months when the contractor was off site. \n88 \nAs a result of the unjustified extension of time, UGX.178,014,445.57 was forfeited by the Ministry in liquidated damages. \nI advised the Accounting Officer to put in place measures to ensure that extension of time arising from inclement rainfall is always computed as per the procedures set out in the specifications and the requisite authenticated documentation forms the basis for this computation.", "metadata": {"headings": [{"headings_0": {"content": "e) Unjustified Extensions of Time", "page": 100, "level": 3}}, {"headings_1": {"content": "d) Progress of Works", "page": 100, "level": 3}}, [{"headings_0": {"content": "e) Unjustified Extensions of Time", "page": 100, "level": 3}}, {"headings_1": {"content": "d) Progress of Works", "page": 100, "level": 3}}], [{"headings_0": {"content": "e) Unjustified Extensions of Time", "page": 100, "level": 3}}, {"headings_1": {"content": "d) Progress of Works", "page": 100, "level": 3}}], [{"headings_0": {"content": "e) Unjustified Extensions of Time", "page": 100, "level": 3}}, {"headings_1": {"content": "d) Progress of Works", "page": 100, "level": 3}}]], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "f) Payment/Certification for excess quantities", "metadata": {"headings": [{"headings_0": {"content": "f) Payment/Certification for excess quantities", "page": 101, "level": 8}}, {"headings_1": {"content": "e) Unjustified Extensions of Time", "page": 100, "level": 3}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It was noted that certifications and payments equivalent to UGX.202,288,300 were made for quantities of works in excess of those executed for the 14 projects. \nI have advised the Accounting Officer to ensure that the amounts certified and paid in excess of the quantities executed are recovered from the contractors prior to concluding the contracts. MoWT should also ensure that accurate measurements of executed works are undertaken by the supervising staff before payments are effected.", "metadata": {"headings": [{"headings_0": {"content": "f) Payment/Certification for excess quantities", "page": 101, "level": 8}}, {"headings_1": {"content": "e) Unjustified Extensions of Time", "page": 100, "level": 3}}, [{"headings_0": {"content": "f) Payment/Certification for excess quantities", "page": 101, "level": 8}}, {"headings_1": {"content": "e) Unjustified Extensions of Time", "page": 100, "level": 3}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "g) Physical Inspection of Works", "metadata": {"headings": [{"headings_0": {"content": "g) Physical Inspection of Works", "page": 101, "level": 3}}, {"headings_1": {"content": "f) Payment/Certification for excess quantities", "page": 101, "level": 8}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "During the physical inspection of works for the 14 projects, a number of observations were made that if not corrected could lead to the faster deterioration of the works and as such, would require corrective action prior to completion of the works. These included; road bleeding, stripping, silted and cracked access culvert, damaged stone pitching and end structures, pothole development, Gullies on carriageway, Collapsed", "metadata": {"headings": [{"headings_0": {"content": "g) Physical Inspection of Works", "page": 101, "level": 3}}, {"headings_1": {"content": "f) Payment/Certification for excess quantities", "page": 101, "level": 8}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "gabion, Extensive Honey combing and poor workmanship among others.", "metadata": {"headings": [{"headings_0": {"content": "gabion, Extensive Honey combing and poor workmanship among others.", "page": 101, "level": 2}}, {"headings_1": {"content": "g) Physical Inspection of Works", "page": 101, "level": 3}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that all defects observed are rectified and in addition, the supervising team should thoroughly inspect the works prior to completion and ensure that all defects identified are rectified.", "metadata": {"headings": [{"headings_0": {"content": "gabion, Extensive Honey combing and poor workmanship among others.", "page": 101, "level": 2}}, {"headings_1": {"content": "g) Physical Inspection of Works", "page": 101, "level": 3}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "h) Implementation of Road Safety, Environmental and Social Safeguards", "metadata": {"headings": [{"headings_0": {"content": "h) Implementation of Road Safety, Environmental and Social Safeguards", "page": 101, "level": 3}}, {"headings_1": {"content": "gabion, Extensive Honey combing and poor workmanship among others.", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "During the physical site inspection of the works, I further observed poor adherence to road safety, environmental and social safeguards for some projects such as Kasaigi Bridge that had been opened to traffic despite the fact that guard/hand rails had not yet been installed, constructed diversion washed away at Kabindula swamp necessitating use of broken timber pieces for crossing, lack of traffic signage or diversions despite damping of gravel in different sections of Nyaruzigati-Kyapa-Kitabu Road in Kasese District, failure to undertake restoration of borrow pits for two projects, poor disposal of equipment fuel/oil at the yard of the contractor responsible for the construction of Kasaigi Bridge and construction of a sanitary facility beside the river at Kabindula swamp crossing. \nI advised the Accounting Officer to ensure that road safety, environmental and social safeguard measures are enforced on all projects. \n89", "metadata": {"headings": [{"headings_0": {"content": "h) Implementation of Road Safety, Environmental and Social Safeguards", "page": 101, "level": 3}}, {"headings_1": {"content": "gabion, Extensive Honey combing and poor workmanship among others.", "page": 101, "level": 2}}, [{"headings_0": {"content": "h) Implementation of Road Safety, Environmental and Social Safeguards", "page": 101, "level": 3}}, {"headings_1": {"content": "gabion, Extensive Honey combing and poor workmanship among others.", "page": 101, "level": 2}}], [{"headings_0": {"content": "h) Implementation of Road Safety, Environmental and Social Safeguards", "page": 101, "level": 3}}, {"headings_1": {"content": "gabion, Extensive Honey combing and poor workmanship among others.", "page": 101, "level": 2}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i) Physical Inspection of Works", "metadata": {"headings": [{"headings_0": {"content": "i) Physical Inspection of Works", "page": 102, "level": 3}}, {"headings_1": {"content": "h) Implementation of Road Safety, Environmental and Social Safeguards", "page": 101, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "During the physical inspection of works, a number of observations were made that if not corrected could lead to the faster deterioration of the works and as such, would require corrective action prior to completion of the works. These are summarized below:", "metadata": {"headings": [{"headings_0": {"content": "i) Physical Inspection of Works", "page": 102, "level": 3}}, {"headings_1": {"content": "h) Implementation of Road Safety, Environmental and Social Safeguards", "page": 101, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 29: Showing findings from inspection of road works", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Showing findings from inspection of road works", "page": 102, "level": 1}}, {"headings_1": {"content": "i) Physical Inspection of Works", "page": 102, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1**", "Rehabilitation/Upgrading of the Access Road(3.1km) to Busoga College Mwiri in Jinja", "Bleeding, stripping, cracked access culvert, damaged stone pitching and end structures, pothole development"], ["**2**", "Rehabilitation of Runga-Waaki- Butiaba road in Hoima District (19.2km)", "Silted culverts, under scoured culvert apron, unconstructed end structures, washed off culvert backfill"], ["**3**", "Rehabilitation of Bulucheke- Muchomo-Nyende Road in Bududa District", "Gullies on carriageway, uninstalled culverts at water crossing points"], ["**4**", "Rehabilitation of Roads in Rubanda District", "Gullies, road edge breaks, washed off culvert backfill, unconstructed end structures, uninstalled culverts at water crossing points"], ["**5**", "Rehabilitation of Roads in Kasese Municipality", "Cracked culverts, washed off culvert backfill, poorly constructed end structures"], ["**6**", "Rehabilitation of Roads in Alebtong District", "Cracked culverts, broken end structures, washed off culvert backfill, silted culverts"], ["**7**", "Rehabilitation of Roads in Lira South", "Silted culverts, broken/cracked end structures,"], ["**8**", "Low Cost Sealing of Selected District Roads; Lot 1: in Kasese District", "Cracked culverts, culvert with exposed mesh, broken end structures"], ["**9**", "Low Cost Sealing of Selected District Roads; Lot 2: in Kasese District", "Broken culverts, damaged sub-base, silted culverts"], ["**10**", "Low Cost Sealing of Selected District Roads; Lot 6: In Kamuli District.", "Bleeding, broken end structures, broken and scoured aprons, Stripped capping layer along road carriageway, silted culverts"], ["**11**", "Low Cost Sealing of Selected District Roads; Lot 6: in Kamuli District", "Silted culverts, damaged culvert bases, washed off culvert backfill, damaged road base, damaged end structures"], ["**12**", "Construction of Gem Farm Bailey Bridge in Atiak, Amuru District", "Collapsed gabion at Abutment 2 RHS , Inadequate backfill at approach to the bridge (LHS) in the corner, Need for river training"], ["**13**", "Construction of Kisaigi Bridge in Kakumiro District Lot 1", "Honey combs, collapsing backfill, Crack at Abutment wall, Formwork left within the bridge structure at different locations"], ["**14**", "Construction of Kabindula Swamp Crossing in Kyankwanzi District Lot 20", "Extensive Honey combing, poor workmanship on concrete works"]], "metadata": {"headings": [{"headings_0": {"content": "Table 29: Showing findings from inspection of road works", "page": 102, "level": 1}}, {"headings_1": {"content": "i) Physical Inspection of Works", "page": 102, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/No", "Road Project", "Observations"], "type": "table"}}, {"content": "The Accounting Officer indicated that contractors had been instructed to address the identified defects prior to issue of the practical completion certificate. \n90 \nI advised the Accounting Officer to ensure that all defects observed are rectified and in addition, the supervising team should thoroughly inspect the works prior to completion and ensure that all defects identified are rectified.", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Showing findings from inspection of road works", "page": 102, "level": 1}}, {"headings_1": {"content": "i) Physical Inspection of Works", "page": 102, "level": 3}}, [{"headings_0": {"content": "Table 29: Showing findings from inspection of road works", "page": 102, "level": 1}}, {"headings_1": {"content": "i) Physical Inspection of Works", "page": 102, "level": 3}}], [{"headings_0": {"content": "Table 29: Showing findings from inspection of road works", "page": 102, "level": 1}}, {"headings_1": {"content": "i) Physical Inspection of Works", "page": 102, "level": 3}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "j) Assessment of Quality of Works", "metadata": {"headings": [{"headings_0": {"content": "j) Assessment of Quality of Works", "page": 103, "level": 3}}, {"headings_1": {"content": "Table 29: Showing findings from inspection of road works", "page": 102, "level": 1}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "During the physical inspection, in-situ tests were undertaken to assess the quality of the works. The results obtained indicated that on some of the projects, some elements of the works did not meet the required specifications.", "metadata": {"headings": [{"headings_0": {"content": "j) Assessment of Quality of Works", "page": 103, "level": 3}}, {"headings_1": {"content": "Table 29: Showing findings from inspection of road works", "page": 102, "level": 1}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 30: Showing results of assessment of quality of works", "metadata": {"headings": [{"headings_0": {"content": "Table 30: Showing results of assessment of quality of works", "page": 103, "level": 1}}, {"headings_1": {"content": "j) Assessment of Quality of Works", "page": 103, "level": 3}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1**", "Upgrading of Busoga College Mwiri Road", "DCP", "CBR - there are some weak points in the base layer on the right-hand side of the road"], ["**2**", "Construction of Kasaigi Bridge", "Rebound Hammer Test", "Concrete Compressive Strength of Wing Walls Kagadi Side LHS & RHS"], ["**3**", "Construction of Kabindula Swamp crossing", "", "Concrete compressive strength of Headwall (RHS), Headwall (LHS), Headwall (LHS), Wing wall (LHS), Headwall (RHS), Headwall (RHS), Headwall (LHS) at 0+170, 0+170, 0+255, 0+255, 0+215, 0+200, 0+200 respectively"]], "metadata": {"headings": [{"headings_0": {"content": "Table 30: Showing results of assessment of quality of works", "page": 103, "level": 1}}, {"headings_1": {"content": "j) Assessment of Quality of Works", "page": 103, "level": 3}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/No", "Road Project", "Test", "Failed Parameters"], "type": "table"}}, {"content": "The Accounting Officer indicated that further investigations shall be undertaken and in the event of failure, appropriate remedies shall be undertaken. \nI advised the Accounting Officer to undertake further tests on the failed work elements and undertake appropriate remedial action. \n5.3", "metadata": {"headings": [{"headings_0": {"content": "Table 30: Showing results of assessment of quality of works", "page": 103, "level": 1}}, {"headings_1": {"content": "j) Assessment of Quality of Works", "page": 103, "level": 3}}, [{"headings_0": {"content": "Table 30: Showing results of assessment of quality of works", "page": 103, "level": 1}}, {"headings_1": {"content": "j) Assessment of Quality of Works", "page": 103, "level": 3}}], [{"headings_0": {"content": "Table 30: Showing results of assessment of quality of works", "page": 103, "level": 1}}, {"headings_1": {"content": "j) Assessment of Quality of Works", "page": 103, "level": 3}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Technical/ Engineering Audit of the two projects implemented by Uganda Civil Aviation Authority (UCAA)", "metadata": {"headings": [{"headings_0": {"content": "Technical/ Engineering Audit of the two projects implemented by Uganda Civil Aviation Authority (UCAA)", "page": 103, "level": 8}}, {"headings_1": {"content": "Table 30: Showing results of assessment of quality of works", "page": 103, "level": 1}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In the financial year 2018/19, UCAA implemented the 2 infrastructure projects namely; Modification of the Passenger Terminal Building at Entebbe International Airport project worth UGX.42,695,026,700 and the Design and Build of Entebbe International Airport upgrading and expansion project worth USD.200,000,000. \nAs part of the annual audit of the financial statements for the year ended 30th June 2019, these projects were selected for a technical /engineering audit. Key audit findings resulting from the engineering audit performed are presented below.", "metadata": {"headings": [{"headings_0": {"content": "Technical/ Engineering Audit of the two projects implemented by Uganda Civil Aviation Authority (UCAA)", "page": 103, "level": 8}}, {"headings_1": {"content": "Table 30: Showing results of assessment of quality of works", "page": 103, "level": 1}}, [{"headings_0": {"content": "Technical/ Engineering Audit of the two projects implemented by Uganda Civil Aviation Authority (UCAA)", "page": 103, "level": 8}}, {"headings_1": {"content": "Table 30: Showing results of assessment of quality of works", "page": 103, "level": 1}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "5.3.1 Design and build of Entebbe International Airport upgrading and expansion project", "metadata": {"headings": [{"headings_0": {"content": "5.3.1 Design and build of Entebbe International Airport upgrading and expansion project", "page": 103, "level": 3}}, {"headings_1": {"content": "Technical/ Engineering Audit of the two projects implemented by Uganda Civil Aviation Authority (UCAA)", "page": 103, "level": 8}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The is supervised by Dar Al-Handasah (Shair & Partners) supervising consultants\u2019 at a", "metadata": {"headings": [{"headings_0": {"content": "The is supervised by Dar Al-Handasah (Shair & Partners) supervising consultants\u2019 at a", "page": 103, "level": 2}}, {"headings_1": {"content": "5.3.1 Design and build of Entebbe International Airport upgrading and expansion project", "page": 103, "level": 3}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "supervision cost of USD.1,183,821,789 VAT Inc. At the time of audit in October 2019 physical progress was at 64% as reported in the June 2019 progress report. \n91", "metadata": {"headings": [{"headings_0": {"content": "The is supervised by Dar Al-Handasah (Shair & Partners) supervising consultants\u2019 at a", "page": 103, "level": 2}}, {"headings_1": {"content": "5.3.1 Design and build of Entebbe International Airport upgrading and expansion project", "page": 103, "level": 3}}, [{"headings_0": {"content": "The is supervised by Dar Al-Handasah (Shair & Partners) supervising consultants\u2019 at a", "page": 103, "level": 2}}, {"headings_1": {"content": "5.3.1 Design and build of Entebbe International Airport upgrading and expansion project", "page": 103, "level": 3}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Lack of project cost estimate and scope schedule", "metadata": {"headings": [{"headings_0": {"content": "a) Lack of project cost estimate and scope schedule", "page": 104, "level": 8}}, {"headings_1": {"content": "The is supervised by Dar Al-Handasah (Shair & Partners) supervising consultants\u2019 at a", "page": 103, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It is expected that for projects conceived to be implemented through a design and build method, a comprehensive project criteria is developed by the owner before any design and build contractor is selected. I observed that this was not done. This denied the project owner/client information on the final total project cost after design which may result in further variations, extensions of time and delays to the projects.", "metadata": {"headings": [{"headings_0": {"content": "a) Lack of project cost estimate and scope schedule", "page": 104, "level": 8}}, {"headings_1": {"content": "The is supervised by Dar Al-Handasah (Shair & Partners) supervising consultants\u2019 at a", "page": 103, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Lack of review of feasibility study report from CCCC during procurement of works", "metadata": {"headings": [{"headings_0": {"content": "b) Lack of review of feasibility study report from CCCC during procurement of works", "page": 104, "level": 8}}, {"headings_1": {"content": "a) Lack of project cost estimate and scope schedule", "page": 104, "level": 8}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Review of documents revealed that the EPC Contractor CCCC pre-financed the feasibility study for the Design and Build of the Upgrading and Expansion of Entebbe International Airport Project. The feasibility study report (technical proposal) submitted to CAA in December 2013 costed Phase 1 of the project at USD 200,000,000 which later culminated in a contract between CAA and CCCC on October 2014 for", "metadata": {"headings": [{"headings_0": {"content": "b) Lack of review of feasibility study report from CCCC during procurement of works", "page": 104, "level": 8}}, {"headings_1": {"content": "a) Lack of project cost estimate and scope schedule", "page": 104, "level": 8}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "USD.200,000,000.", "metadata": {"headings": [{"headings_0": {"content": "USD.200,000,000.", "page": 104, "level": 2}}, {"headings_1": {"content": "b) Lack of review of feasibility study report from CCCC during procurement of works", "page": 104, "level": 8}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It was however noted that there was no independent review of the feasibility estimates by CAA during procurement stage which would have informed Government on the reasonableness and accuracy of the cost estimates prior to agreeing to CCCC securing the funds from Exim bank of China. Accordingly the CAA contracts committee approved the project cost in the feasibility study on 23rd September 2014 without undertaking an independent evaluation of these costs but rather sought for PPDAs clearance of the contract on 2nd October 2014, contrary to sec 3 PPDA regulations 2014.", "metadata": {"headings": [{"headings_0": {"content": "USD.200,000,000.", "page": 104, "level": 2}}, {"headings_1": {"content": "b) Lack of review of feasibility study report from CCCC during procurement of works", "page": 104, "level": 8}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c) Lack of scheme/concept designs", "metadata": {"headings": [{"headings_0": {"content": "c) Lack of scheme/concept designs", "page": 104, "level": 3}}, {"headings_1": {"content": "USD.200,000,000.", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The review of project documentation established that scheme/concept designs which are a basis for initial cost estimation and alignment of the project cost and budget available, were not availed for audit. It is therefore not clear how CAA arrived at the estimated cost of USD.270,041,000 for the upgrade and expansion of EIA project under the externally funded category. This stage was very important for this type of design- build method of project delivery adopted for the expansion project.", "metadata": {"headings": [{"headings_0": {"content": "c) Lack of scheme/concept designs", "page": 104, "level": 3}}, {"headings_1": {"content": "USD.200,000,000.", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d) Unexplained varying of employers requirement for construction of ground car park", "metadata": {"headings": [{"headings_0": {"content": "d) Unexplained varying of employers requirement for construction of ground car park", "page": 104, "level": 8}}, {"headings_1": {"content": "c) Lack of scheme/concept designs", "page": 104, "level": 3}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The feasibility study report (Technical proposal) submitted to CAA in December 2013 by CCCC ref Page 71/73, included a table summarising the works to be included under phase I of the project, and in this technical proposal which was costed at", "metadata": {"headings": [{"headings_0": {"content": "d) Unexplained varying of employers requirement for construction of ground car park", "page": 104, "level": 8}}, {"headings_1": {"content": "c) Lack of scheme/concept designs", "page": 104, "level": 3}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "USD.200,000,000, construction of a Ground car park was included.", "metadata": {"headings": [{"headings_0": {"content": "USD.200,000,000, construction of a Ground car park was included.", "page": 104, "level": 2}}, {"headings_1": {"content": "d) Unexplained varying of employers requirement for construction of ground car park", "page": 104, "level": 8}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It was noted that construction of the Ground car park had not been included in the signed contract agreement.", "metadata": {"headings": [{"headings_0": {"content": "USD.200,000,000, construction of a Ground car park was included.", "page": 104, "level": 2}}, {"headings_1": {"content": "d) Unexplained varying of employers requirement for construction of ground car park", "page": 104, "level": 8}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e) Delayed implementation of works", "metadata": {"headings": [{"headings_0": {"content": "e) Delayed implementation of works", "page": 104, "level": 8}}, {"headings_1": {"content": "USD.200,000,000, construction of a Ground car park was included.", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Review of the works contract and progress reports showed that the works which commenced on 8th October 2016 are expected to achieve 100% completion on 9th May \n92", "metadata": {"headings": [{"headings_0": {"content": "e) Delayed implementation of works", "page": 104, "level": 8}}, {"headings_1": {"content": "USD.200,000,000, construction of a Ground car park was included.", "page": 104, "level": 2}}, [{"headings_0": {"content": "e) Delayed implementation of works", "page": 104, "level": 8}}, {"headings_1": {"content": "USD.200,000,000, construction of a Ground car park was included.", "page": 104, "level": 2}}]], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2021. The progress report for June 2019 shows that the works had achieved only 43.01% physical progress against an elapsed project time of 60.14% which translates into 10 months of delay. It was also noted that 100% completion of the New Cargo complex was to be achieved by 2nd Dec 2018 (according baseline program - which has never been updated). However by June 2019 progress of works achieved was only 80.45%. This is however is on the critical path of commencement of construction of the Passenger Terminal Building (PTB) which was expected to start on 3rd Dec 2018 with the demolition of existing cargo building; this activity had not started at the time of audit and may affect the completion time of the project.", "metadata": {"headings": [{"headings_0": {"content": "e) Delayed implementation of works", "page": 104, "level": 8}}, {"headings_1": {"content": "USD.200,000,000, construction of a Ground car park was included.", "page": 104, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "e) Delayed implementation of works", "page": 104, "level": 8}}, {"headings_1": {"content": "USD.200,000,000, construction of a Ground car park was included.", "page": 104, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "f) Expired Professional Indemnity Insurance", "metadata": {"headings": [{"headings_0": {"content": "f) Expired Professional Indemnity Insurance", "page": 105, "level": 3}}, {"headings_1": {"content": "e) Delayed implementation of works", "page": 104, "level": 8}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A review of the monthly progress report for June 2019 revealed that the Professional Indemnity Insurance filed by the contractor had expired on 31st March 2019 and at the time of audit in September 2019 had not yet been renewed. Lack of a Valid Professional Indemnity insurance cover puts the works of the contractor at risk should any injuries; accidents and death occur during execution of the works. CAA may also not qualify for compensation arising from omissions made by the contractor such as wrong designs or poor workmanship. \nI advised the Accounting Officer to task the contractor to update and renew the Professional Indemnity Insurance cover for the project.", "metadata": {"headings": [{"headings_0": {"content": "f) Expired Professional Indemnity Insurance", "page": 105, "level": 3}}, {"headings_1": {"content": "e) Delayed implementation of works", "page": 104, "level": 8}}, [{"headings_0": {"content": "f) Expired Professional Indemnity Insurance", "page": 105, "level": 3}}, {"headings_1": {"content": "e) Delayed implementation of works", "page": 104, "level": 8}}]], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "g) Delayed payment of Interim payment certificates (IPCs)", "metadata": {"headings": [{"headings_0": {"content": "g) Delayed payment of Interim payment certificates (IPCs)", "page": 105, "level": 8}}, {"headings_1": {"content": "f) Expired Professional Indemnity Insurance", "page": 105, "level": 3}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Clause 14.7 of Addendum No.1 of the works contract page 28 /29 of the particular conditions of contract state that payments right from the Interim payment certificate and the final payment certificate shall be made within 56 days upon receipt of the relevant certificates by the Employer. \nA review of payments to the contractor revealed delayed payment of 22 IPCs (IPCs No 11,12,13,14,15 to No 22) with an invoice value of USD.23,130,646. The payment delays for the IPCs ranged from 94 days to 461 days after submission by the consultant. \nDelayed payment of IPCs causes delays in the progress of works and may result in the contractor charging interest.", "metadata": {"headings": [{"headings_0": {"content": "g) Delayed payment of Interim payment certificates (IPCs)", "page": 105, "level": 8}}, {"headings_1": {"content": "f) Expired Professional Indemnity Insurance", "page": 105, "level": 3}}, [{"headings_0": {"content": "g) Delayed payment of Interim payment certificates (IPCs)", "page": 105, "level": 8}}, {"headings_1": {"content": "f) Expired Professional Indemnity Insurance", "page": 105, "level": 3}}], [{"headings_0": {"content": "g) Delayed payment of Interim payment certificates (IPCs)", "page": 105, "level": 8}}, {"headings_1": {"content": "f) Expired Professional Indemnity Insurance", "page": 105, "level": 3}}]], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "h) Unsubstantiated Claims in the Claims register", "metadata": {"headings": [{"headings_0": {"content": "h) Unsubstantiated Claims in the Claims register", "page": 105, "level": 8}}, {"headings_1": {"content": "g) Delayed payment of Interim payment certificates (IPCs)", "page": 105, "level": 8}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A review of the Monthly progress report (MPR) No 24 of May 2019 and the claims register revealed that a total of 11 notices to claim have been submitted. However, audit was not availed details and treatment of each of the claims. \nIn the circumstances I was unable to ascertain the accuracy and validity of each of these claims detailed in the claims register.", "metadata": {"headings": [{"headings_0": {"content": "h) Unsubstantiated Claims in the Claims register", "page": 105, "level": 8}}, {"headings_1": {"content": "g) Delayed payment of Interim payment certificates (IPCs)", "page": 105, "level": 8}}, [{"headings_0": {"content": "h) Unsubstantiated Claims in the Claims register", "page": 105, "level": 8}}, {"headings_1": {"content": "g) Delayed payment of Interim payment certificates (IPCs)", "page": 105, "level": 8}}]], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 105, "level": 3}}, {"headings_1": {"content": "h) Unsubstantiated Claims in the Claims register", "page": 105, "level": 8}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Delayed Procurement of Supervision Consultants", "metadata": {"headings": [{"headings_0": {"content": "Delayed Procurement of Supervision Consultants", "page": 105, "level": 3}}, {"headings_1": {"content": "i)", "page": 105, "level": 3}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It was noted that the consultant commenced services 10 months after the works commenced. This introduced the need for the employer to institute a supervision team who supervised the contractor in the initial stages of execution. \n93 \nI advised the Accounting Officer that to address the challenges above and ensure that the project is implemented as planned.", "metadata": {"headings": [{"headings_0": {"content": "Delayed Procurement of Supervision Consultants", "page": 105, "level": 3}}, {"headings_1": {"content": "i)", "page": 105, "level": 3}}, [{"headings_0": {"content": "Delayed Procurement of Supervision Consultants", "page": 105, "level": 3}}, {"headings_1": {"content": "i)", "page": 105, "level": 3}}], [{"headings_0": {"content": "Delayed Procurement of Supervision Consultants", "page": 105, "level": 3}}, {"headings_1": {"content": "i)", "page": 105, "level": 3}}]], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "5.3.2 Modification of the Passenger Terminal Building at Entebbe International Airport", "metadata": {"headings": [{"headings_0": {"content": "5.3.2 Modification of the Passenger Terminal Building at Entebbe International Airport", "page": 106, "level": 3}}, {"headings_1": {"content": "Delayed Procurement of Supervision Consultants", "page": 105, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Contract for the Modification of the Passenger Terminal Building (PTB) at Entebbe International Airport (EIA) is being executed by Seyani Brothers & Co. (U) Limited at a contract value UGX.42,695,026,700 tax inclusive with Ssentoogo & Partners Limited as the supervising consultants at a supervision cost of UGX.1,183,821,789, tax inclusive. At the time of audit (5 th to 27 th August 2019) physical progress of the works reported in the June progress report was at 42.193% with a time lapse of 85.7% while the financial progress was reported at 23.08%.", "metadata": {"headings": [{"headings_0": {"content": "5.3.2 Modification of the Passenger Terminal Building at Entebbe International Airport", "page": 106, "level": 3}}, {"headings_1": {"content": "Delayed Procurement of Supervision Consultants", "page": 105, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Inadequate user needs assessment", "metadata": {"headings": [{"headings_0": {"content": "a) Inadequate user needs assessment", "page": 106, "level": 8}}, {"headings_1": {"content": "5.3.2 Modification of the Passenger Terminal Building at Entebbe International Airport", "page": 106, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A design consultant (Arch design Limited) was engaged to carry out the design for the project at a cost of UGX.613,526,250. However I established that the entire project has been redesigned owing to new demands by the client. This implies that there were shortcomings in the needs assessment phase of the project.", "metadata": {"headings": [{"headings_0": {"content": "a) Inadequate user needs assessment", "page": 106, "level": 8}}, {"headings_1": {"content": "5.3.2 Modification of the Passenger Terminal Building at Entebbe International Airport", "page": 106, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Project Implementation without known Scope", "metadata": {"headings": [{"headings_0": {"content": "b) Project Implementation without known Scope", "page": 106, "level": 8}}, {"headings_1": {"content": "a) Inadequate user needs assessment", "page": 106, "level": 8}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "From the review of addendum No.1, 2, and site inspection of implemented works, it was noted that the consultant failed to fully quantify the project after redesign. Failure to quantify the project after redesign denies the client knowledge of total project cost which could result in cost variations and completion delays.", "metadata": {"headings": [{"headings_0": {"content": "b) Project Implementation without known Scope", "page": 106, "level": 8}}, {"headings_1": {"content": "a) Inadequate user needs assessment", "page": 106, "level": 8}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c) Slow progress of works", "metadata": {"headings": [{"headings_0": {"content": "c) Slow progress of works", "page": 106, "level": 3}}, {"headings_1": {"content": "b) Project Implementation without known Scope", "page": 106, "level": 8}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A commencement order for works was issued on 1st June 2016 but the works commenced 9 months later. This delay in commencement as well as other contract management issues like Design update, change of scope, resulted in several extensions of time totalling to 24.5 months. \nI noted that even with the extension of 24.5 months, by the end of June 2019, the physical progress of works was only 42.193%, against an elapsed project time of", "metadata": {"headings": [{"headings_0": {"content": "c) Slow progress of works", "page": 106, "level": 3}}, {"headings_1": {"content": "b) Project Implementation without known Scope", "page": 106, "level": 8}}, [{"headings_0": {"content": "c) Slow progress of works", "page": 106, "level": 3}}, {"headings_1": {"content": "b) Project Implementation without known Scope", "page": 106, "level": 8}}]], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "85.7%.", "metadata": {"headings": [{"headings_0": {"content": "85.7%.", "page": 106, "level": 2}}, {"headings_1": {"content": "c) Slow progress of works", "page": 106, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "d) Payment for unjustified Preliminaries", "metadata": {"headings": [{"headings_0": {"content": "d) Payment for unjustified Preliminaries", "page": 106, "level": 3}}, {"headings_1": {"content": "85.7%.", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "UGX.494,909,091 was paid as running expenses to the contractor for the period July 2016 to February 2017 yet no works were executed in this period. Physical works commenced on 1st March 2017. \nFurthermore, a total of UGX.295,583,826 has been paid as per IPC 22, as costs due to extension of time in contravention of the decision by the CAA Board as contained in the letter dated 8th November and 497thcontract\u2019s committee meeting which rejected any costs due to the third extension of time. \n94 \nI advised the Accounting Officer to further investigate the validity and rationale of the time related preliminaries amounting to UGX.494,909,091 as running expenses, and UGX.295,583,826 paid as costs due to EOT to the contractor as per IPC 22 with a view to recover.", "metadata": {"headings": [{"headings_0": {"content": "d) Payment for unjustified Preliminaries", "page": 106, "level": 3}}, {"headings_1": {"content": "85.7%.", "page": 106, "level": 2}}, [{"headings_0": {"content": "d) Payment for unjustified Preliminaries", "page": 106, "level": 3}}, {"headings_1": {"content": "85.7%.", "page": 106, "level": 2}}], [{"headings_0": {"content": "d) Payment for unjustified Preliminaries", "page": 106, "level": 3}}, {"headings_1": {"content": "85.7%.", "page": 106, "level": 2}}]], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e) Unjustified Claim", "metadata": {"headings": [{"headings_0": {"content": "e) Unjustified Claim", "page": 107, "level": 3}}, {"headings_1": {"content": "d) Payment for unjustified Preliminaries", "page": 106, "level": 3}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The contractor claimed for UGX.11,473,452,129 as price adjustment contrary to clause", "metadata": {"headings": [{"headings_0": {"content": "e) Unjustified Claim", "page": 107, "level": 3}}, {"headings_1": {"content": "d) Payment for unjustified Preliminaries", "page": 106, "level": 3}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "SCC 47.1 of the contract agreement which states that \u201cThis contract is not subject", "metadata": {"headings": [{"headings_0": {"content": "SCC 47.1 of the contract agreement which states that \u201cThis contract is not subject", "page": 107, "level": 2}}, {"headings_1": {"content": "e) Unjustified Claim", "page": 107, "level": 3}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "to price adjustment\u201d.", "metadata": {"headings": [{"headings_0": {"content": "to price adjustment\u201d.", "page": 107, "level": 5}}, {"headings_1": {"content": "SCC 47.1 of the contract agreement which states that \u201cThis contract is not subject", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "f) Delivery of only one floor at contract expiry", "metadata": {"headings": [{"headings_0": {"content": "f) Delivery of only one floor at contract expiry", "page": 107, "level": 8}}, {"headings_1": {"content": "to price adjustment\u201d.", "page": 107, "level": 5}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "CAA signed a contract with Seyani Brothers for a project to be delivered fully functional within 17 months. After project extension of 24.5 months, I noted that the project will not be fully functional and at expiry, only the first floor (the departures level), will be operational with all other components not functional as detailed in chapter 3. It should be noted that the public will not receive the facility as expected, and the unfinished works may be a safety hazard to the users of Entebbe Airport. It is also not clear whether the terminal building will meet the requirements for the occupational permit if it\u2019s not fully completed.", "metadata": {"headings": [{"headings_0": {"content": "f) Delivery of only one floor at contract expiry", "page": 107, "level": 8}}, {"headings_1": {"content": "to price adjustment\u201d.", "page": 107, "level": 5}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "g) Quantity verification", "metadata": {"headings": [{"headings_0": {"content": "g) Quantity verification", "page": 107, "level": 3}}, {"headings_1": {"content": "f) Delivery of only one floor at contract expiry", "page": 107, "level": 8}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Sample items of executed works were measured in the presence of the supervising", "metadata": {"headings": [{"headings_0": {"content": "g) Quantity verification", "page": 107, "level": 3}}, {"headings_1": {"content": "f) Delivery of only one floor at contract expiry", "page": 107, "level": 8}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "consultant and contractor\u2019s representatives and compared with certified quantities in", "metadata": {"headings": [{"headings_0": {"content": "consultant and contractor\u2019s representatives and compared with certified quantities in", "page": 107, "level": 2}}, {"headings_1": {"content": "g) Quantity verification", "page": 107, "level": 3}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "interim payment certificates. It was noted that the contractor had been overpaid by", "metadata": {"headings": [{"headings_0": {"content": "consultant and contractor\u2019s representatives and compared with certified quantities in", "page": 107, "level": 2}}, {"headings_1": {"content": "g) Quantity verification", "page": 107, "level": 3}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "UGX.2,156,511,614.", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,156,511,614.", "page": 107, "level": 2}}, {"headings_1": {"content": "consultant and contractor\u2019s representatives and compared with certified quantities in", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "h) Supervision of Works", "metadata": {"headings": [{"headings_0": {"content": "h) Supervision of Works", "page": 107, "level": 3}}, {"headings_1": {"content": "UGX.2,156,511,614.", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Through audit inspection of works, it was noted that in spite of the magnitude of the project, only a clerk of works is present on site to supervise all the works. This results in ineffective supervision of works by the consultant.", "metadata": {"headings": [{"headings_0": {"content": "h) Supervision of Works", "page": 107, "level": 3}}, {"headings_1": {"content": "UGX.2,156,511,614.", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i) Execution of Steel works without Bar Bending Schedules", "metadata": {"headings": [{"headings_0": {"content": "i) Execution of Steel works without Bar Bending Schedules", "page": 107, "level": 8}}, {"headings_1": {"content": "h) Supervision of Works", "page": 107, "level": 3}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It is required that after structural design, construction drawings are detailed, and a bar bending schedule that details reinforcement cutting and bending length is generated, and issued to the contractor to help in bending, and placement of bars. However, it was noted that Steel works for the project were executed without Bar Bending Schedules from the Structural Engineer (letter CAA/SRVCS/14-15/00289 dated 18 th July 2018). Absence of the BBS means there was a challenge in quality checks and quantification of steel during implementation.", "metadata": {"headings": [{"headings_0": {"content": "i) Execution of Steel works without Bar Bending Schedules", "page": 107, "level": 8}}, {"headings_1": {"content": "h) Supervision of Works", "page": 107, "level": 3}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "j) Erroneously detailed structural drawings, and Bar bending Schedules", "metadata": {"headings": [{"headings_0": {"content": "j) Erroneously detailed structural drawings, and Bar bending Schedules", "page": 107, "level": 8}}, {"headings_1": {"content": "i) Execution of Steel works without Bar Bending Schedules", "page": 107, "level": 8}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The review of the structural drawings issued to the contractor revealed errors in the detailing of the reinforcement, and the bar bending schedules for the project which might have resulted in an increase in the contractors claim for steel as detailed under \n95 \nsection 1.6 (Quantity verification). Poor detailing of structural drawings also leads to errors during placement of reinforcement and could result in an over or under designed project. \nI advised the Accounting Officer to follow up the matters above and ensure that the project is completed as planned.", "metadata": {"headings": [{"headings_0": {"content": "j) Erroneously detailed structural drawings, and Bar bending Schedules", "page": 107, "level": 8}}, {"headings_1": {"content": "i) Execution of Steel works without Bar Bending Schedules", "page": 107, "level": 8}}, [{"headings_0": {"content": "j) Erroneously detailed structural drawings, and Bar bending Schedules", "page": 107, "level": 8}}, {"headings_1": {"content": "i) Execution of Steel works without Bar Bending Schedules", "page": 107, "level": 8}}], [{"headings_0": {"content": "j) Erroneously detailed structural drawings, and Bar bending Schedules", "page": 107, "level": 8}}, {"headings_1": {"content": "i) Execution of Steel works without Bar Bending Schedules", "page": 107, "level": 8}}], [{"headings_0": {"content": "j) Erroneously detailed structural drawings, and Bar bending Schedules", "page": 107, "level": 8}}, {"headings_1": {"content": "i) Execution of Steel works without Bar Bending Schedules", "page": 107, "level": 8}}]], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "5.4 Engineering Audit of a selected sample of road development, bridge, rehabilitation and maintenance projects implemented by Uganda National Roads Authority (UNRA) during the year", "metadata": {"headings": [{"headings_0": {"content": "5.4 Engineering Audit of a selected sample of road development, bridge, rehabilitation and maintenance projects implemented by Uganda National Roads Authority (UNRA) during the year", "page": 108, "level": 8}}, {"headings_1": {"content": "j) Erroneously detailed structural drawings, and Bar bending Schedules", "page": 107, "level": 8}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "For the financial year 2018/19, a total of 74 projects (Development and rehabilitation projects) of total contract sum UGX.24,611,235,821,987 were being implemented by UNRA. \n13 Projects were selected for the engineering audit. These included (11) development and rehabilitation projects worth UGX.1,358,928,735,218.8 and Euro.106,480,753.07 as shown in table below:", "metadata": {"headings": [{"headings_0": {"content": "5.4 Engineering Audit of a selected sample of road development, bridge, rehabilitation and maintenance projects implemented by Uganda National Roads Authority (UNRA) during the year", "page": 108, "level": 8}}, {"headings_1": {"content": "j) Erroneously detailed structural drawings, and Bar bending Schedules", "page": 107, "level": 8}}, [{"headings_0": {"content": "5.4 Engineering Audit of a selected sample of road development, bridge, rehabilitation and maintenance projects implemented by Uganda National Roads Authority (UNRA) during the year", "page": 108, "level": 8}}, {"headings_1": {"content": "j) Erroneously detailed structural drawings, and Bar bending Schedules", "page": 107, "level": 8}}]], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 31: Development and rehabilitation of projects", "metadata": {"headings": [{"headings_0": {"content": "Table 31: Development and rehabilitation of projects", "page": 108, "level": 1}}, {"headings_1": {"content": "5.4 Engineering Audit of a selected sample of road development, bridge, rehabilitation and maintenance projects implemented by Uganda National Roads Authority (UNRA) during the year", "page": 108, "level": 8}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1**", "Soroti - Katakwi - Akisim road", "CCCC", "304,000,000,000", ""], ["**2**", "Bumbobi - Lwakhakha road", "China State Engineering Ltd", "140,724,000,000", ""], ["**3**", "Nakalama - Tirinyi - Mbale road", "Dott Services", "135,370,000,000", ""], ["**4**", "Musita - Lumino / Busia - Majanji road", "China Railway 18th Bureau (Group) Co. Ltd", "206,784,423,053", ""], ["**5**", "Kampala Northern bypass - Phase 2", "M/s Mota Engil Engeharia E Construcao", "0", "106,480,753.07"], ["**6**", "Ishaka - Katunguru road", "M/s Mota Engil Engeharia E Construcao Africa, S.A", "103,852,641,242", ""], ["**7**", "Kyenjojo - Fort Portal road/ China Wu Yi Co ltd", "", "71,435,766,901", ""], ["**8**", "Hoima - Butiaba - Wanseko road", "Chongqing International Construction Corporation", "337,440,000,000", ""], ["**9**", "Kabong bridge", "Terrain Services", "13,321,891,188", ""], ["**10**", "Lopei bridge", "Terrain Services", "12,468,2.82,364", ""], ["**11**", "Waiga bridge, Ruzairwe bridge, Nsongi bridge, Mpondwe bridge", "Armpass", "46,000,000,000", ""], ["", "**TOTAL**", "", "**1,358,928,735,218.8**", "**106,480,753.07**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 31: Development and rehabilitation of projects", "page": 108, "level": 1}}, {"headings_1": {"content": "5.4 Engineering Audit of a selected sample of road development, bridge, rehabilitation and maintenance projects implemented by Uganda National Roads Authority (UNRA) during the year", "page": 108, "level": 8}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/No", "Contract road name/Contractor", "Contractor", "Contract Price (UGX)", "Euro"], "type": "table"}}, {"content": "The sample also included two maintenance projects are shown in tables below: \n96", "metadata": {"headings": [{"headings_0": {"content": "Table 31: Development and rehabilitation of projects", "page": 108, "level": 1}}, {"headings_1": {"content": "5.4 Engineering Audit of a selected sample of road development, bridge, rehabilitation and maintenance projects implemented by Uganda National Roads Authority (UNRA) during the year", "page": 108, "level": 8}}, [{"headings_0": {"content": "Table 31: Development and rehabilitation of projects", "page": 108, "level": 1}}, {"headings_1": {"content": "5.4 Engineering Audit of a selected sample of road development, bridge, rehabilitation and maintenance projects implemented by Uganda National Roads Authority (UNRA) during the year", "page": 108, "level": 8}}]], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 32: Showing maintenance projects at Jinja Station", "metadata": {"headings": [{"headings_0": {"content": "Table 32: Showing maintenance projects at Jinja Station", "page": 109, "level": 1}}, {"headings_1": {"content": "Table 31: Development and rehabilitation of projects", "page": 108, "level": 1}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1**", "Mechanized Maintenance of Selected Unpaved Roads under Framework Contracts for 3 Years Totaling to 487.2Km. Call off order 3: Kaitabawala- Kisozi-Busota (58.2Km).", "Rock trust contractors (U) Limited", "33,860,159,881"], ["", "**Total**", "", "**33,860,159,88 1**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 32: Showing maintenance projects at Jinja Station", "page": 109, "level": 1}}, {"headings_1": {"content": "Table 31: Development and rehabilitation of projects", "page": 108, "level": 1}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/N", "Project name", "Contractor", "Contract Price (UGX)"], "type": "table"}}, {"content": "Table 33: Showing Maintenance projects at Hoima station", "metadata": {"headings": [{"headings_0": {"content": "Table 33: Showing Maintenance projects at Hoima station", "page": 109, "level": 1}}, {"headings_1": {"content": "Table 32: Showing maintenance projects at Jinja Station", "page": 109, "level": 1}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1**", "Bukomero-Dwaniro-Kyankwanzi (68.2Km), Kabwoya-Kituti (42Km), Kiziranfumbi-Kabaale (25.7Km) ,Buseruka-Tonya (29.5Km)", "Lusa Construction & Engineering Co. Ltd", "3,987,851,201"], ["", "**Total**", "", "**3,987,851,201**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 33: Showing Maintenance projects at Hoima station", "page": 109, "level": 1}}, {"headings_1": {"content": "Table 32: Showing maintenance projects at Jinja Station", "page": 109, "level": 1}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/N", "Contract name", "Contractor", "Contract Price (UGX)"], "type": "table"}}, {"content": "Below is a summary of key findings and observations resulting from the engineering audit. I have also issued a separate technical report containing the detailed results of the Engineering audit.", "metadata": {"headings": [{"headings_0": {"content": "Table 33: Showing Maintenance projects at Hoima station", "page": 109, "level": 1}}, {"headings_1": {"content": "Table 32: Showing maintenance projects at Jinja Station", "page": 109, "level": 1}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Key Audit Findings a) Inadequate designs and planning", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Findings a) Inadequate designs and planning", "page": 109, "level": 8}}, {"headings_1": {"content": "Table 33: Showing Maintenance projects at Hoima station", "page": 109, "level": 1}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Several omissions in completed designs were noted on the sampled projects which, if not addressed, will compromise the safety during use and reduce the design life of the facilities. For Bumbobi-Lwakhakha project, the design left out checks on serviceability requirements of the box culverts; while Waiga and Waaki Bridges along Hoima-Butiaba- wanseko, the design initially had inadequate openings for the design flow rates. For Ishaka-Katunguru and Kyenjojo-Fort Portal rehabilitation projects, pavement evaluations and feasibility studies were done after the Contractor had commenced. The design and build bridges were also initiated without concept designs.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Findings a) Inadequate designs and planning", "page": 109, "level": 8}}, {"headings_1": {"content": "Table 33: Showing Maintenance projects at Hoima station", "page": 109, "level": 1}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Underestimation of quantities", "metadata": {"headings": [{"headings_0": {"content": "b) Underestimation of quantities", "page": 109, "level": 3}}, {"headings_1": {"content": "Key Audit Findings a) Inadequate designs and planning", "page": 109, "level": 8}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Underestimation of quantities was noted in the following projects;", "metadata": {"headings": [{"headings_0": {"content": "Underestimation of quantities was noted in the following projects;", "page": 109, "level": 2}}, {"headings_1": {"content": "b) Underestimation of quantities", "page": 109, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "i. Hoima-Butiaba-Wanseko contract amount rose by USD 12,095,257.87 for increase", "metadata": {"headings": [{"headings_0": {"content": "i. Hoima-Butiaba-Wanseko contract amount rose by USD 12,095,257.87 for increase", "page": 109, "level": 4}}, {"headings_1": {"content": "Underestimation of quantities was noted in the following projects;", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "in quantities (over 800% for excavating in soft material, 138% for rock excavation, 338% for excavation in swamps and 1300% for top soiling among others) \nii. Soroti-Katakwi-Akisim had several quantities rose by over 1000% (for example removal of trees of girth between 1-2m, common excavation to spoil for earthworks, excavations to spoil for structures, rock fill for structures and new box culverts) even though the contract sum was not exceeded. \n97 \niii. Musiita-Lumino-Majanji had quantities rise by over 200% for stone pitching, vehicular kerbs, removal of top soil and 1200mm diameter pipe culverts among others even though the contract sum was not exceeded. \niv. Bumbobi-Lwakhakha had several quantities rise by over 200% (for example excavation in soft material for drainage, concrete kerbs, fill using rock among others), though the contract sum was not exceeded.", "metadata": {"headings": [{"headings_0": {"content": "i. Hoima-Butiaba-Wanseko contract amount rose by USD 12,095,257.87 for increase", "page": 109, "level": 4}}, {"headings_1": {"content": "Underestimation of quantities was noted in the following projects;", "page": 109, "level": 2}}, [{"headings_0": {"content": "i. Hoima-Butiaba-Wanseko contract amount rose by USD 12,095,257.87 for increase", "page": 109, "level": 4}}, {"headings_1": {"content": "Underestimation of quantities was noted in the following projects;", "page": 109, "level": 2}}], [{"headings_0": {"content": "i. Hoima-Butiaba-Wanseko contract amount rose by USD 12,095,257.87 for increase", "page": 109, "level": 4}}, {"headings_1": {"content": "Underestimation of quantities was noted in the following projects;", "page": 109, "level": 2}}]], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c) Inclusion of unnecessary items in contracts leading to increase in contract amounts", "metadata": {"headings": [{"headings_0": {"content": "c) Inclusion of unnecessary items in contracts leading to increase in contract amounts", "page": 110, "level": 8}}, {"headings_1": {"content": "i. Hoima-Butiaba-Wanseko contract amount rose by USD 12,095,257.87 for increase", "page": 109, "level": 4}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Unnecessary items were included in contracts for 5 projects which led to increased the contract prices by UGX.6,710,431,291 (VAT exclusive) as shown in below; This was attributed to failure to undertake due diligence on the procurement (bid preparation) and contracting process.", "metadata": {"headings": [{"headings_0": {"content": "c) Inclusion of unnecessary items in contracts leading to increase in contract amounts", "page": 110, "level": 8}}, {"headings_1": {"content": "i. Hoima-Butiaba-Wanseko contract amount rose by USD 12,095,257.87 for increase", "page": 109, "level": 4}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 34: Showing Unnecessary items in BOQs", "metadata": {"headings": [{"headings_0": {"content": "Table 34: Showing Unnecessary items in BOQs", "page": 110, "level": 1}}, {"headings_1": {"content": "c) Inclusion of unnecessary items in contracts leading to increase in contract amounts", "page": 110, "level": 8}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1**", "Lopei bridge", "Contingency, relocation of services, special tests by Engineer, excess material", "1,255,802,100"], ["**2**", "Lopei Bridge", "Guardrails (higher rate)", "779,200,000"], ["**3**", "Kaabong bridge", "Contingency", "1,077,123,580"], ["**4**", "Mpondwe, Nsongi, Ruzairwe and Mpanga 6", "Contingency", "3,373,105,611"], ["**5**", "Mpondwe, Nsongi, Ruzairwe and Mpanga 6", "Seismic restraints", "225,200,000"], ["**Total**", null, null, "**6,710,431,291**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 34: Showing Unnecessary items in BOQs", "page": 110, "level": 1}}, {"headings_1": {"content": "c) Inclusion of unnecessary items in contracts leading to increase in contract amounts", "page": 110, "level": 8}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "Project name", "Unnecessary items", "Cost (UGX)"], "type": "table"}}, {"content": "d) Delayed handover of the sites to the contractor", "metadata": {"headings": [{"headings_0": {"content": "d) Delayed handover of the sites to the contractor", "page": 110, "level": 8}}, {"headings_1": {"content": "Table 34: Showing Unnecessary items in BOQs", "page": 110, "level": 1}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Several sites were not handed over to the Contractor in time which led to failure to deliver on project milestones as contractually agreed at contract signing. Generally, the Contractors failed to handover 30% of completed continuous project lengths at the agreed time (60% of project time). Delayed hand over of sites resulted into extension of time leading to additional time-related costs for example Bumbobi-Lwakhakha where the time related costs have exceeded the initial budget by over UGX.500 million.", "metadata": {"headings": [{"headings_0": {"content": "d) Delayed handover of the sites to the contractor", "page": 110, "level": 8}}, {"headings_1": {"content": "Table 34: Showing Unnecessary items in BOQs", "page": 110, "level": 1}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 110, "level": 3}}, {"headings_1": {"content": "d) Delayed handover of the sites to the contractor", "page": 110, "level": 8}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Avoidable interest on advance payment", "metadata": {"headings": [{"headings_0": {"content": "Avoidable interest on advance payment", "page": 110, "level": 3}}, {"headings_1": {"content": "e)", "page": 110, "level": 3}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Several project contracts had provisions for advance payments to Contractors which were also categorized as (\u201cinterest free loans\u201d) to assist them with cash flow support and mobilization. The same contracts allow the contractor to charge interest for delayed payment of the advance payment by the client (UNRA). In my opinion, this contractual requirement is unfair to the client given that it is meant to support the Contractor. The \n98 \ntwo projects shown in Table below had an interest claim of UGX.424,035,008 and USD 188,969.9 certified.", "metadata": {"headings": [{"headings_0": {"content": "Avoidable interest on advance payment", "page": 110, "level": 3}}, {"headings_1": {"content": "e)", "page": 110, "level": 3}}, [{"headings_0": {"content": "Avoidable interest on advance payment", "page": 110, "level": 3}}, {"headings_1": {"content": "e)", "page": 110, "level": 3}}], [{"headings_0": {"content": "Avoidable interest on advance payment", "page": 110, "level": 3}}, {"headings_1": {"content": "e)", "page": 110, "level": 3}}]], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 35: Showing Avoidable Interest on advance payments", "metadata": {"headings": [{"headings_0": {"content": "Table 35: Showing Avoidable Interest on advance payments", "page": 111, "level": 1}}, {"headings_1": {"content": "Avoidable interest on advance payment", "page": 110, "level": 3}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1**", "Bumbobi- Lwakhakha", "178,504,035", "172,534.16"], ["**2**", "Kyenjojo- FortPortal", "245,530,973", "16,435.74"], ["Total", null, "**424,035,008**", "**188,969.9**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 35: Showing Avoidable Interest on advance payments", "page": 111, "level": 1}}, {"headings_1": {"content": "Avoidable interest on advance payment", "page": 110, "level": 3}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "Project", "Interest (UGX)", "Interest (USD)"], "type": "table"}}, {"content": "f) Delayed payments to the contractors", "metadata": {"headings": [{"headings_0": {"content": "f) Delayed payments to the contractors", "page": 111, "level": 8}}, {"headings_1": {"content": "Table 35: Showing Avoidable Interest on advance payments", "page": 111, "level": 1}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It was observed that the contractors\u2019 payments were delayed in all cases resulting in", "metadata": {"headings": [{"headings_0": {"content": "It was observed that the contractors\u2019 payments were delayed in all cases resulting in", "page": 111, "level": 2}}, {"headings_1": {"content": "f) Delayed payments to the contractors", "page": 111, "level": 8}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "interest claims on the delayed payments. For the two projects shown in table below, a total of UGX.2,157,730,017.39 and USD 691,479.07 had been claimed and will be paid as interest on delayed payments.", "metadata": {"headings": [{"headings_0": {"content": "It was observed that the contractors\u2019 payments were delayed in all cases resulting in", "page": 111, "level": 2}}, {"headings_1": {"content": "f) Delayed payments to the contractors", "page": 111, "level": 8}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 36: Showing delayed Payments to contractors", "metadata": {"headings": [{"headings_0": {"content": "Table 36: Showing delayed Payments to contractors", "page": 111, "level": 1}}, {"headings_1": {"content": "It was observed that the contractors\u2019 payments were delayed in all cases resulting in", "page": 111, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1**", "Soroti- Katakwi- Akisim", "407,287,185", "64,255.07"], ["**2**", "Musiita- Lumino- Majanji", "1,750,442,832.39", "627,224"], ["Total", null, "**2,157,730,017.39**", "**691,479.07**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 36: Showing delayed Payments to contractors", "page": 111, "level": 1}}, {"headings_1": {"content": "It was observed that the contractors\u2019 payments were delayed in all cases resulting in", "page": 111, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "Project", "Interest (UGX)", "Interest (USD)"], "type": "table"}}, {"content": "g) Increase in project costs due to payments in foreign currencies", "metadata": {"headings": [{"headings_0": {"content": "g) Increase in project costs due to payments in foreign currencies", "page": 111, "level": 8}}, {"headings_1": {"content": "Table 36: Showing delayed Payments to contractors", "page": 111, "level": 1}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "It was observed that the fluctuation of the Ugandan shilling against the foreign currencies resulted in an increase of the project cost by over UGX 10 billion on only four projects (Table as shown below). Such increase in project costs impact on overall project implementation as it is sometimes not budgeted for.", "metadata": {"headings": [{"headings_0": {"content": "g) Increase in project costs due to payments in foreign currencies", "page": 111, "level": 8}}, {"headings_1": {"content": "Table 36: Showing delayed Payments to contractors", "page": 111, "level": 1}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 37: Showing increase in project costs due to payments in foreign currencies", "metadata": {"headings": [{"headings_0": {"content": "Table 37: Showing increase in project costs due to payments in foreign currencies", "page": 111, "level": 1}}, {"headings_1": {"content": "g) Increase in project costs due to payments in foreign currencies", "page": 111, "level": 8}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1**", "Bumbobi - Lwakhakha road", "1,554,429,739.13"], ["**2**", "Kyenjojo-FortPortal", "8,270,932,974.582"], ["**3**", "Lopei Bridge", "157,278,932.41"], ["**4**", "Kaabong bridge", "94,585,172"], ["**Total**", null, "**10,077,226,818.122**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 37: Showing increase in project costs due to payments in foreign currencies", "page": 111, "level": 1}}, {"headings_1": {"content": "g) Increase in project costs due to payments in foreign currencies", "page": 111, "level": 8}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "Project name", "Net increase due to FX"], "type": "table"}}, {"content": "h) Overpayments on excess quantities", "metadata": {"headings": [{"headings_0": {"content": "h) Overpayments on excess quantities", "page": 111, "level": 3}}, {"headings_1": {"content": "Table 37: Showing increase in project costs due to payments in foreign currencies", "page": 111, "level": 1}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Several overpayments were noted on 4 projects resulting from certification of more quantities than had been executed by the Contractors. This led to an overpayment of UGX.144,809,402.26 as summarized in Table 12 below: \n99", "metadata": {"headings": [{"headings_0": {"content": "h) Overpayments on excess quantities", "page": 111, "level": 3}}, {"headings_1": {"content": "Table 37: Showing increase in project costs due to payments in foreign currencies", "page": 111, "level": 1}}, [{"headings_0": {"content": "h) Overpayments on excess quantities", "page": 111, "level": 3}}, {"headings_1": {"content": "Table 37: Showing increase in project costs due to payments in foreign currencies", "page": 111, "level": 1}}]], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 38: Showing overpayments on excess quantities", "metadata": {"headings": [{"headings_0": {"content": "Table 38: Showing overpayments on excess quantities", "page": 112, "level": 1}}, {"headings_1": {"content": "h) Overpayments on excess quantities", "page": 111, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1**", "Musiita-Lumino-Majanji", "44,353,281"], ["**2**", "Bumbobi - Lwakhakha road", "3,072,021.26"], ["**3**", "Kaabong bridge", "8,521,500"], ["**4**", "Waiga bridge, Ruzairwe bridge, Nsongi bridge, Mpondwe bridge", "88,862,600"], ["Total", null, "**144,809,402.26**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 38: Showing overpayments on excess quantities", "page": 112, "level": 1}}, {"headings_1": {"content": "h) Overpayments on excess quantities", "page": 111, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "Project name", "Overpayment - UGX"], "type": "table"}}, {"content": "i) Site inspections", "metadata": {"headings": [{"headings_0": {"content": "i) Site inspections", "page": 112, "level": 3}}, {"headings_1": {"content": "Table 38: Showing overpayments on excess quantities", "page": 112, "level": 1}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The sites were inspected between 28th October 2019 and 30th November 2019 and were found at different levels of progress. Mostly, the Contractors were active on site on the development and rehabilitation projects. The Contractors working on Kaabong, Lopei and Ruzairwe bridge locations had demobilized. They however had outstanding snags to be rectified as detailed in the report and summarized in table below;", "metadata": {"headings": [{"headings_0": {"content": "i) Site inspections", "page": 112, "level": 3}}, {"headings_1": {"content": "Table 38: Showing overpayments on excess quantities", "page": 112, "level": 1}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Table 39: Showing Outstanding defects", "metadata": {"headings": [{"headings_0": {"content": "Table 39: Showing Outstanding defects", "page": 112, "level": 1}}, {"headings_1": {"content": "i) Site inspections", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1**", "Soroti - Katakwi \\- Akisim road", "Stripping at various sections, scouring of embankment, no rounding on terminal end of walkways, eroded and silted stone pitching works, spot honey combs at box and culvert wing walls, full flow for culverts, vandalism of reflectors and hazard signs, missing bolts on guard rails and omission anti-theft protection on bolts and nuts on some guard rails."], ["**2**", "Bumbobi - Lwakhakha road", "Damage to the road, bleeding, stripping, cracks in box culverts, honey combing in box culverts, different levels between invert of access culverts and side drains, siltation of culverts, and damage at stone pitched sections"], ["**3**", "Hoima - Butiaba \\- Wanseko road", "Dirty and untidy surface and surrounding waiting to receive apron concrete, Honeycombs on the box culvert wall"], ["**4**", "Musita - Lumino / Busia - Majanji road", "Bleeding, eroded access edge, scouring and failed stone pitching works, silted channels, eroded embankment, uneven spacing of U cover drains, honey combs on culvert walls, blocked culverts, irregular alignment of guard rails and poor overlap of road marking"], ["**5**", "Kyenjojo - Fort Portal road", "Vandalism of reflector plates on guard rails, Honey combing at the bottom of concrete lined drains, vegetation overgrowth on some sections of stone pitched sections, heavy siltation at some locations for temporary access by residents"], ["**6**", "Ishaka - Katunguru road", "Spot locations of silting in the stone pitched drains and culverts, Erosion of slopes at some locations, Vegetation growth at some stone pitching and culvert locations, Damaged stone pitching works in some sections."], ["**7**", "Lopei bridge", "Camber loss on the road surface, spot pot holes, missing bolts, rusting of some bolts, The lower end of the embankment that is lower than the flood level"], ["**8**", "Kaabong bridge", "Failed gabion/protection works- U/S of Kapedo side, Cracks in stone pitching mortar, Eroded approach Embankment on Kapedo side, Pothole on the approach slab area"]], "metadata": {"headings": [{"headings_0": {"content": "Table 39: Showing Outstanding defects", "page": 112, "level": 1}}, {"headings_1": {"content": "i) Site inspections", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/No", "Contract road name", "Defects noted"], "type": "table"}}, {"content": "100", "metadata": {"headings": [{"headings_0": {"content": "Table 39: Showing Outstanding defects", "page": 112, "level": 1}}, {"headings_1": {"content": "i) Site inspections", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["**9**", "Waiga bridge, Ruzairwe bridge, Nsongi bridge, Mpondwe bridge", "**Ruzairwe;** Guardrail end details not as per drawing, Rusted guardrail posts and bolts, Missing hazard sign plate on Pacwa side, Hazard sign installed in wrong location; **Mpondwe;** Hairline cracks on walkway slab, Short and inadequate gabion works on both downstream of Uganda and DR Congo side: **Nsongi;** Hairline cracks on walkway slab, Eroded banks at mitre drain location;"], ["**10**", "Kaitabawala- Kisozi-Busota (58.2Km).", "Slippery sections, damaged sections, deep potholes, need for culverts at some low locations"], ["**11**", "Bukomero- Dwaniro- Kyankwanzi (68.2Km), Kabwoya-Kituti (42Km), Kiziranfumbi- Kabaale (25.7Km) ,Buseruka- Tonya (29.5Km)", "**Buseruka-Tonya:** Eroded road sections, vegetation overgrowth in side drains"]], "metadata": {"headings": [{"headings_0": {"content": "Table 39: Showing Outstanding defects", "page": 112, "level": 1}}, {"headings_1": {"content": "i) Site inspections", "page": 112, "level": 3}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S/No", "Contract road name", "Defects noted"], "type": "table"}}, {"content": "I advised the Accounting Officer to pursue the recommendations as indicated in the individual reports. \n5.5", "metadata": {"headings": [{"headings_0": {"content": "Table 39: Showing Outstanding defects", "page": 112, "level": 1}}, {"headings_1": {"content": "i) Site inspections", "page": 112, "level": 3}}, [{"headings_0": {"content": "Table 39: Showing Outstanding defects", "page": 112, "level": 1}}, {"headings_1": {"content": "i) Site inspections", "page": 112, "level": 3}}]], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Technical/Engineering Audit of the construction of staff houses in selected health facilities in seven districts of Karamoja Region I.E Kaabong, Kotido, Abim, Moroto, Napak, Amudat and Nakapiripirit under the Karamoja Region Staff Housing Project (KRSHP)", "metadata": {"headings": [{"headings_0": {"content": "Technical/Engineering Audit of the construction of staff houses in selected health facilities in seven districts of Karamoja Region I.E Kaabong, Kotido, Abim, Moroto, Napak, Amudat and Nakapiripirit under the Karamoja Region Staff Housing Project (KRSHP)", "page": 113, "level": 8}}, {"headings_1": {"content": "Table 39: Showing Outstanding defects", "page": 112, "level": 1}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In the financial year 2018/19, Ministry of Health implemented the above infrastructure project worth USD.5,592,885.18 (18% VAT Inclusive). \nKey audit findings resulting from the engineering audit and corresponding recommendations are presented below;", "metadata": {"headings": [{"headings_0": {"content": "Technical/Engineering Audit of the construction of staff houses in selected health facilities in seven districts of Karamoja Region I.E Kaabong, Kotido, Abim, Moroto, Napak, Amudat and Nakapiripirit under the Karamoja Region Staff Housing Project (KRSHP)", "page": 113, "level": 8}}, {"headings_1": {"content": "Table 39: Showing Outstanding defects", "page": 112, "level": 1}}, [{"headings_0": {"content": "Technical/Engineering Audit of the construction of staff houses in selected health facilities in seven districts of Karamoja Region I.E Kaabong, Kotido, Abim, Moroto, Napak, Amudat and Nakapiripirit under the Karamoja Region Staff Housing Project (KRSHP)", "page": 113, "level": 8}}, {"headings_1": {"content": "Table 39: Showing Outstanding defects", "page": 112, "level": 1}}]], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a) Delayed Grant disbursements before project completion period", "metadata": {"headings": [{"headings_0": {"content": "a) Delayed Grant disbursements before project completion period", "page": 113, "level": 8}}, {"headings_1": {"content": "Technical/Engineering Audit of the construction of staff houses in selected health facilities in seven districts of Karamoja Region I.E Kaabong, Kotido, Abim, Moroto, Napak, Amudat and Nakapiripirit under the Karamoja Region Staff Housing Project (KRSHP)", "page": 113, "level": 8}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Government of Uganda signed a Grant Financing Agreement amounting to Euro.4,200,200 with the Government of the Italian Republic on 23rd December 2010, to be disbursed in three instalments over a three-year period with a purpose of giving financial support to the Health systems strengthening for Karamoja Region. \nI noted that that the financing agreement subsequently expired and resulted in delay to dispatch the second and third instalments of Euro.1,400,000 each from Government of Italy impacting on execution of the works. A second financing agreement was agreed and subsequently the second instalment was disbursed and received on 22nd December 2017, after expiry of the contract. The third instalment was disbursed from Italy on \n101 \nMay 2019 and credited on the accounts of the project on 6th June 2019. However, by that time, the contractor had long abandoned works which were to have been completed by 19th December 2017.", "metadata": {"headings": [{"headings_0": {"content": "a) Delayed Grant disbursements before project completion period", "page": 113, "level": 8}}, {"headings_1": {"content": "Technical/Engineering Audit of the construction of staff houses in selected health facilities in seven districts of Karamoja Region I.E Kaabong, Kotido, Abim, Moroto, Napak, Amudat and Nakapiripirit under the Karamoja Region Staff Housing Project (KRSHP)", "page": 113, "level": 8}}, [{"headings_0": {"content": "a) Delayed Grant disbursements before project completion period", "page": 113, "level": 8}}, {"headings_1": {"content": "Technical/Engineering Audit of the construction of staff houses in selected health facilities in seven districts of Karamoja Region I.E Kaabong, Kotido, Abim, Moroto, Napak, Amudat and Nakapiripirit under the Karamoja Region Staff Housing Project (KRSHP)", "page": 113, "level": 8}}], [{"headings_0": {"content": "a) Delayed Grant disbursements before project completion period", "page": 113, "level": 8}}, {"headings_1": {"content": "Technical/Engineering Audit of the construction of staff houses in selected health facilities in seven districts of Karamoja Region I.E Kaabong, Kotido, Abim, Moroto, Napak, Amudat and Nakapiripirit under the Karamoja Region Staff Housing Project (KRSHP)", "page": 113, "level": 8}}], [{"headings_0": {"content": "a) Delayed Grant disbursements before project completion period", "page": 113, "level": 8}}, {"headings_1": {"content": "Technical/Engineering Audit of the construction of staff houses in selected health facilities in seven districts of Karamoja Region I.E Kaabong, Kotido, Abim, Moroto, Napak, Amudat and Nakapiripirit under the Karamoja Region Staff Housing Project (KRSHP)", "page": 113, "level": 8}}]], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b) Delayed Commencement of works by the contractor", "metadata": {"headings": [{"headings_0": {"content": "b) Delayed Commencement of works by the contractor", "page": 114, "level": 8}}, {"headings_1": {"content": "a) Delayed Grant disbursements before project completion period", "page": 113, "level": 8}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "As a result of delayed grant disbursements, there was delayed commencement of works by the contractor by over 119 days (over 3months).", "metadata": {"headings": [{"headings_0": {"content": "b) Delayed Commencement of works by the contractor", "page": 114, "level": 8}}, {"headings_1": {"content": "a) Delayed Grant disbursements before project completion period", "page": 113, "level": 8}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c) Delayed procurement of the Consultant", "metadata": {"headings": [{"headings_0": {"content": "c) Delayed procurement of the Consultant", "page": 114, "level": 8}}, {"headings_1": {"content": "b) Delayed Commencement of works by the contractor", "page": 114, "level": 8}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The contractor for the civil works was procured on 8th February 2016 while the commencement date of the project was 20th June 2016. However, the consultancy contract was signed on 14th September 2016 implying that the consultant had been procured after works had commenced (delay of 86 days (over 2.8 months) and so the consultant was on site without a legal contract.", "metadata": {"headings": [{"headings_0": {"content": "c) Delayed procurement of the Consultant", "page": 114, "level": 8}}, {"headings_1": {"content": "b) Delayed Commencement of works by the contractor", "page": 114, "level": 8}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d) Delayed Implementation of works", "metadata": {"headings": [{"headings_0": {"content": "d) Delayed Implementation of works", "page": 114, "level": 3}}, {"headings_1": {"content": "c) Delayed procurement of the Consultant", "page": 114, "level": 8}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The works commenced on 20th June 2016 and were to be completed by 19th December", "metadata": {"headings": [{"headings_0": {"content": "d) Delayed Implementation of works", "page": 114, "level": 3}}, {"headings_1": {"content": "c) Delayed procurement of the Consultant", "page": 114, "level": 8}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2017. The review of the annual report - progress of works (2017/2018) showed that the works had achieved 61.60% physical progress by the time the contract expired. A Letter dated 27th November,2017 indicated that the progress of works was affected by delay in payments to the contractor which led to two stoppages with the second stoppage starting on 6th November, 2017 till the contract expired. At the time of audit in August and September 2019, works had been abandoned as neither the contractor nor supervising consultant was at site because their contracts had all expired.", "metadata": {"headings": [{"headings_0": {"content": "d) Delayed Implementation of works", "page": 114, "level": 3}}, {"headings_1": {"content": "c) Delayed procurement of the Consultant", "page": 114, "level": 8}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "e) Expired guarantees and all risk policies", "metadata": {"headings": [{"headings_0": {"content": "e) Expired guarantees and all risk policies", "page": 114, "level": 8}}, {"headings_1": {"content": "d) Delayed Implementation of works", "page": 114, "level": 3}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "All the contractor\u2019s guarantees and insurance policies expired and there was no evidence at the time of audit that they had been renewed. The contract of the contractor expired on 19th December 2017 and by the time of contract expiry; only USD.268,330.75 of the USD.1,118,577.03 advanced to the contractor had been recovered in IPC No.6. Since the advance payment guarantee also expired, this puts", "metadata": {"headings": [{"headings_0": {"content": "e) Expired guarantees and all risk policies", "page": 114, "level": 8}}, {"headings_1": {"content": "d) Delayed Implementation of works", "page": 114, "level": 3}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "the Government at a risk of losing USD.850,246 if the contractor doesn\u2019t get a new", "metadata": {"headings": [{"headings_0": {"content": "the Government at a risk of losing USD.850,246 if the contractor doesn\u2019t get a new", "page": 114, "level": 2}}, {"headings_1": {"content": "e) Expired guarantees and all risk policies", "page": 114, "level": 8}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "contract to execute the remaining works.", "metadata": {"headings": [{"headings_0": {"content": "the Government at a risk of losing USD.850,246 if the contractor doesn\u2019t get a new", "page": 114, "level": 2}}, {"headings_1": {"content": "e) Expired guarantees and all risk policies", "page": 114, "level": 8}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "f) Delays in release of Government Counterpart financing", "metadata": {"headings": [{"headings_0": {"content": "f) Delays in release of Government Counterpart financing", "page": 114, "level": 8}}, {"headings_1": {"content": "the Government at a risk of losing USD.850,246 if the contractor doesn\u2019t get a new", "page": 114, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "GoU did not provide counterpart funding of UGX.4,596,698,646. Details of previous payments indicate that all payments to the contractor have been made using the grant funds, yet part of the GOU funding was to cater for the project VAT component. The GoU has provided only UGX.280,000,000 as per the performance report.", "metadata": {"headings": [{"headings_0": {"content": "f) Delays in release of Government Counterpart financing", "page": 114, "level": 8}}, {"headings_1": {"content": "the Government at a risk of losing USD.850,246 if the contractor doesn\u2019t get a new", "page": 114, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "g) Delayed payment of IPCs", "metadata": {"headings": [{"headings_0": {"content": "g) Delayed payment of IPCs", "page": 114, "level": 3}}, {"headings_1": {"content": "f) Delays in release of Government Counterpart financing", "page": 114, "level": 8}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "A review of the payment certificates revealed that all the IPCs were not paid within the stipulated time period as provided for in the contract with h IPC No 7 submitted on 10th November 2017 yet to be paid, \n102 \nDelays in payments to the contractor lead to disruptions of contractor cash flow and affects ability of the contractor to execute works efficiently.", "metadata": {"headings": [{"headings_0": {"content": "g) Delayed payment of IPCs", "page": 114, "level": 3}}, {"headings_1": {"content": "f) Delays in release of Government Counterpart financing", "page": 114, "level": 8}}, [{"headings_0": {"content": "g) Delayed payment of IPCs", "page": 114, "level": 3}}, {"headings_1": {"content": "f) Delays in release of Government Counterpart financing", "page": 114, "level": 8}}], [{"headings_0": {"content": "g) Delayed payment of IPCs", "page": 114, "level": 3}}, {"headings_1": {"content": "f) Delays in release of Government Counterpart financing", "page": 114, "level": 8}}]], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "h) Quantity verification", "metadata": {"headings": [{"headings_0": {"content": "h) Quantity verification", "page": 115, "level": 3}}, {"headings_1": {"content": "g) Delayed payment of IPCs", "page": 114, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Sample items of executed works were measured at Kotido, Napak, Amudat, Abim and Moroto Health facilities in the presence of the District Health Officers (DHOs) and compared with certified quantities in interim payment certificates for which payment was made. It was noted that there was an overpayment for unexecuted works worth", "metadata": {"headings": [{"headings_0": {"content": "h) Quantity verification", "page": 115, "level": 3}}, {"headings_1": {"content": "g) Delayed payment of IPCs", "page": 114, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "USD.92,146.", "metadata": {"headings": [{"headings_0": {"content": "USD.92,146.", "page": 115, "level": 3}}, {"headings_1": {"content": "h) Quantity verification", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Table 40: Showing Overpayments on the project for construction of staff houses in selected health facilities", "metadata": {"headings": [{"headings_0": {"content": "Table 40: Showing Overpayments on the project for construction of staff houses in selected health facilities", "page": 115, "level": 1}}, {"headings_1": {"content": "USD.92,146.", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["**1**", "Amudat and Moroto", "11,408.38"], ["**2**", "Kotido", "32,430.53"], ["**3**", "Napak", "28,038.30"], ["**4**", "Abim", "20,268.80"], ["", "**Total**", "**92,146.01**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 40: Showing Overpayments on the project for construction of staff houses in selected health facilities", "page": 115, "level": 1}}, {"headings_1": {"content": "USD.92,146.", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["S No", "District", "Amount Overpaid (USD)"], "type": "table"}}, {"content": "i) Insufficient site supervision", "metadata": {"headings": [{"headings_0": {"content": "i) Insufficient site supervision", "page": 115, "level": 3}}, {"headings_1": {"content": "Table 40: Showing Overpayments on the project for construction of staff houses in selected health facilities", "page": 115, "level": 1}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The project was formulated with 25 sites in very distant locations in the Karamoja region. Review of project progress reports revealed that the 25 sites are being supervised by only 7 clerks of works who are not sufficient if the project is to be effectively monitored. This has partly contributed to the poor quality mainly on concrete works. \nThe Ministry of Health should liaise with the various stakeholders and ensure that the challenges identified above are addressed accordingly. \n103 \nPART 6: SECTORAL AND LOCAL GOVERNMENTS CROSS CUTTING FINDINGS \nThis part contains cross cutting key findings noted in each of the sectors and cross cutting service delivery issues in Local Governments. \n6.0 \nKEY SECTORAL FINDINGS AND SUMMARY OF CROSS CUTTING ISSUES", "metadata": {"headings": [{"headings_0": {"content": "i) Insufficient site supervision", "page": 115, "level": 3}}, {"headings_1": {"content": "Table 40: Showing Overpayments on the project for construction of staff houses in selected health facilities", "page": 115, "level": 1}}, [{"headings_0": {"content": "i) Insufficient site supervision", "page": 115, "level": 3}}, {"headings_1": {"content": "Table 40: Showing Overpayments on the project for construction of staff houses in selected health facilities", "page": 115, "level": 1}}], [{"headings_0": {"content": "i) Insufficient site supervision", "page": 115, "level": 3}}, {"headings_1": {"content": "Table 40: Showing Overpayments on the project for construction of staff houses in selected health facilities", "page": 115, "level": 1}}], [{"headings_0": {"content": "i) Insufficient site supervision", "page": 115, "level": 3}}, {"headings_1": {"content": "Table 40: Showing Overpayments on the project for construction of staff houses in selected health facilities", "page": 115, "level": 1}}], [{"headings_0": {"content": "i) Insufficient site supervision", "page": 115, "level": 3}}, {"headings_1": {"content": "Table 40: Showing Overpayments on the project for construction of staff houses in selected health facilities", "page": 115, "level": 1}}], [{"headings_0": {"content": "i) Insufficient site supervision", "page": 115, "level": 3}}, {"headings_1": {"content": "Table 40: Showing Overpayments on the project for construction of staff houses in selected health facilities", "page": 115, "level": 1}}]], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.1 Agriculture Sector", "metadata": {"headings": [{"headings_0": {"content": "6.1 Agriculture Sector", "page": 116, "level": 3}}, {"headings_1": {"content": "i) Insufficient site supervision", "page": 115, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "6.1.1 Government project to raise on-farm productivity, production, and marketable volumes of selected agricultural commodities", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Government project to raise on-farm productivity, production, and marketable volumes of selected agricultural commodities", "page": 116, "level": 8}}, {"headings_1": {"content": "6.1 Agriculture Sector", "page": 116, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The project contracted United Bank of Africa (UBA) as the Electronic Voucher Management Agency (EVMA) at a contract price of UGX.5,999,911,250. The EVMA developed a system meant to facilitate or enable farmer\u2019s access grants worth UGX.39.9bn and provide matching grants worth UGX.20.3bn from the project for the year. However I noted challenges in the use of this system (EVMS) to facilitate farmers\u2019 access project grant. The challenges included:", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Government project to raise on-farm productivity, production, and marketable volumes of selected agricultural commodities", "page": 116, "level": 8}}, {"headings_1": {"content": "6.1 Agriculture Sector", "page": 116, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 116, "level": 2}}, {"headings_1": {"content": "6.1.1 Government project to raise on-farm productivity, production, and marketable volumes of selected agricultural commodities", "page": 116, "level": 8}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Delays in the procurement of the EVMS. \nii. Delays in the procurement of the consultant who was supposed to guide the implementing team in the critical activity of planning and actions needed to ensure successful launch of the E-Voucher in the pilot districts. Eventually this phase was undertaken without a consultant despite the limited experience by the implementing", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 116, "level": 2}}, {"headings_1": {"content": "6.1.1 Government project to raise on-farm productivity, production, and marketable volumes of selected agricultural commodities", "page": 116, "level": 8}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "team as pointed out by the World Bank team.", "metadata": {"headings": [{"headings_0": {"content": "team as pointed out by the World Bank team.", "page": 116, "level": 2}}, {"headings_1": {"content": "i.", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Delays in the implementation of activities have resulted into low number of farmer\u2019s enrolled, inadequate use of system and failure by the Agro input dealers to redeem. \nAs a consequence of the above, the project implementation has lagged behind schedule. As at 30 th June 2019 the anticipated farmers to have accessed the grant were supposed to be 240,500 instead only 10,650 farmers managed to access the inputs through the system. The General overall performance of the project is at 4% as opposed to 50% of the rollout of the", "metadata": {"headings": [{"headings_0": {"content": "team as pointed out by the World Bank team.", "page": 116, "level": 2}}, {"headings_1": {"content": "i.", "page": 116, "level": 2}}, [{"headings_0": {"content": "team as pointed out by the World Bank team.", "page": 116, "level": 2}}, {"headings_1": {"content": "i.", "page": 116, "level": 2}}]], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "E-Voucher program Annex 2(3) of the Project Appraisal Document.", "metadata": {"headings": [{"headings_0": {"content": "E-Voucher program Annex 2(3) of the Project Appraisal Document.", "page": 116, "level": 2}}, {"headings_1": {"content": "team as pointed out by the World Bank team.", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "There is need for Government to review the structure and operations of this project with a view to expediting its implementation and effectiveness. \n6.2", "metadata": {"headings": [{"headings_0": {"content": "E-Voucher program Annex 2(3) of the Project Appraisal Document.", "page": 116, "level": 2}}, {"headings_1": {"content": "team as pointed out by the World Bank team.", "page": 116, "level": 2}}, [{"headings_0": {"content": "E-Voucher program Annex 2(3) of the Project Appraisal Document.", "page": 116, "level": 2}}, {"headings_1": {"content": "team as pointed out by the World Bank team.", "page": 116, "level": 2}}]], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Justice Law and Order Sector", "metadata": {"headings": [{"headings_0": {"content": "Justice Law and Order Sector", "page": 116, "level": 3}}, {"headings_1": {"content": "E-Voucher program Annex 2(3) of the Project Appraisal Document.", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "6.2.1 Case backlogs in JLOS sector", "metadata": {"headings": [{"headings_0": {"content": "6.2.1 Case backlogs in JLOS sector", "page": 116, "level": 3}}, {"headings_1": {"content": "Justice Law and Order Sector", "page": 116, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "JLOS sector has had challenges of handling cases of various categories within the expected time frames. This has had effects in Uganda Police Service, Uganda Prison Service and the Judiciary. Below are the highlights of the effects at the various institutions.", "metadata": {"headings": [{"headings_0": {"content": "6.2.1 Case backlogs in JLOS sector", "page": 116, "level": 3}}, {"headings_1": {"content": "Justice Law and Order Sector", "page": 116, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 116, "level": 2}}, {"headings_1": {"content": "6.2.1 Case backlogs in JLOS sector", "page": 116, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Performance in the investigation of crime", "metadata": {"headings": [{"headings_0": {"content": "Performance in the investigation of crime", "page": 116, "level": 3}}, {"headings_1": {"content": "i.", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Statistics for the last six years (2013 \u2013 2018), relating to detection, prevention, and investigations of crime by police show improvement in performance in the investigation of crimes at 1:45 against the recommended caseload per CID officer of 1:12 cases per \n104 \nyear. Actual performance indicated that for the last five years, the total reported cases were 1,251,344 out of which, 302,745 (24.2%) were successfully investigate 302,745 (24.2%) leaving a balance of 948,599 cases (75.8%). \nThe Directorate of Government Analytical Laboratory (DGAL) exists to provide forensic examination of cases to guide investigations and prosecutions to the Justice Law and Order Sector (JLOS), majorly the UPS. However, DGAL has also had challenges in analyzing received case requests. Although the backlog cases yet to be investigated have reduced by 37% over the past 4 years, during the year, only 2247 (87.3%) out of 2573 applications received were analyzed. \nThe failure to handle all the reported cases was attributed to inadequate skilled manpower and resources within the Directorate of Criminal Investigations and DGAL.", "metadata": {"headings": [{"headings_0": {"content": "Performance in the investigation of crime", "page": 116, "level": 3}}, {"headings_1": {"content": "i.", "page": 116, "level": 2}}, [{"headings_0": {"content": "Performance in the investigation of crime", "page": 116, "level": 3}}, {"headings_1": {"content": "i.", "page": 116, "level": 2}}], [{"headings_0": {"content": "Performance in the investigation of crime", "page": 116, "level": 3}}, {"headings_1": {"content": "i.", "page": 116, "level": 2}}], [{"headings_0": {"content": "Performance in the investigation of crime", "page": 116, "level": 3}}, {"headings_1": {"content": "i.", "page": 116, "level": 2}}], [{"headings_0": {"content": "Performance in the investigation of crime", "page": 116, "level": 3}}, {"headings_1": {"content": "i.", "page": 116, "level": 2}}]], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 117, "level": 2}}, {"headings_1": {"content": "Performance in the investigation of crime", "page": 116, "level": 3}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Failure to clear case backlog at Judiciary", "metadata": {"headings": [{"headings_0": {"content": "Failure to clear case backlog at Judiciary", "page": 117, "level": 3}}, {"headings_1": {"content": "ii.", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Emanating from the above, I noted a rising trend of case backlogs under the Judiciary, which had increased by 10.7% overall, with the Magistrate Grade I and Chief Magistrates", "metadata": {"headings": [{"headings_0": {"content": "Failure to clear case backlog at Judiciary", "page": 117, "level": 3}}, {"headings_1": {"content": "ii.", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Court registering the highest growth rate of over 16%", "metadata": {"headings": [{"headings_0": {"content": "Court registering the highest growth rate of over 16%", "page": 117, "level": 2}}, {"headings_1": {"content": "Failure to clear case backlog at Judiciary", "page": 117, "level": 3}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The rising trend of case backlogs was attributed to the delayed implementation of the approved Organisation structure and inadequate wage budget to recruit Judicial Officers. \niii. Overcrowding in prisons stations \nIn the Uganda Prisons Service Strategic Investment Plan 2016/17 -2019/2020, Uganda Prisons Service made a commitment to build more prisons to decongest the existing ones and reduce occupancy capacity from the baseline of 293% to 286%. At the time of writing this report, Uganda Prisons Service was in the last year of implementation of the", "metadata": {"headings": [{"headings_0": {"content": "Court registering the highest growth rate of over 16%", "page": 117, "level": 2}}, {"headings_1": {"content": "Failure to clear case backlog at Judiciary", "page": 117, "level": 3}}, [{"headings_0": {"content": "Court registering the highest growth rate of over 16%", "page": 117, "level": 2}}, {"headings_1": {"content": "Failure to clear case backlog at Judiciary", "page": 117, "level": 3}}], [{"headings_0": {"content": "Court registering the highest growth rate of over 16%", "page": 117, "level": 2}}, {"headings_1": {"content": "Failure to clear case backlog at Judiciary", "page": 117, "level": 3}}]], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Strategic Investment Plan IV.", "metadata": {"headings": [{"headings_0": {"content": "Strategic Investment Plan IV.", "page": 117, "level": 2}}, {"headings_1": {"content": "Court registering the highest growth rate of over 16%", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I undertook an assessment of the current population and occupancy at 12 of prisons and noted that occupancy percentages were over 2,000% which is 10 times the holding capacity and 9 times above the baseline capacity. This is majorly due to high prisoner population growth without a corresponding increase in prisons holding capacity. \nThere is a risk of case backlogs escalating to unmanageable levels, which negatively impacts on the objective of reducing case backlogs in the JLOS sector. \nGovernment needs to address the staffing and infrastructure challenges faced in the JLOS sector.", "metadata": {"headings": [{"headings_0": {"content": "Strategic Investment Plan IV.", "page": 117, "level": 2}}, {"headings_1": {"content": "Court registering the highest growth rate of over 16%", "page": 117, "level": 2}}, [{"headings_0": {"content": "Strategic Investment Plan IV.", "page": 117, "level": 2}}, {"headings_1": {"content": "Court registering the highest growth rate of over 16%", "page": 117, "level": 2}}], [{"headings_0": {"content": "Strategic Investment Plan IV.", "page": 117, "level": 2}}, {"headings_1": {"content": "Court registering the highest growth rate of over 16%", "page": 117, "level": 2}}]], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.3 Public Administration Sector 6.3.1 Road map to 2021 General Election", "metadata": {"headings": [{"headings_0": {"content": "6.3 Public Administration Sector 6.3.1 Road map to 2021 General Election", "page": 117, "level": 3}}, {"headings_1": {"content": "Strategic Investment Plan IV.", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Electoral Commission requires UGX.796.88 bn for the organization of presidential and general parliamentary & local council elections 2020/2021. This amount is supposed to be released in 3 phases starting from the 2018/2019 to 2020/2021 to enable proper and timely \n105 \nimplementation of the general elections. However as at 30th June 2019, a total of UGX.141 bn (18%) had been released to implement the activities of 2018/2019 and 2019/2020 instead", "metadata": {"headings": [{"headings_0": {"content": "6.3 Public Administration Sector 6.3.1 Road map to 2021 General Election", "page": 117, "level": 3}}, {"headings_1": {"content": "Strategic Investment Plan IV.", "page": 117, "level": 2}}, [{"headings_0": {"content": "6.3 Public Administration Sector 6.3.1 Road map to 2021 General Election", "page": 117, "level": 3}}, {"headings_1": {"content": "Strategic Investment Plan IV.", "page": 117, "level": 2}}], [{"headings_0": {"content": "6.3 Public Administration Sector 6.3.1 Road map to 2021 General Election", "page": 117, "level": 3}}, {"headings_1": {"content": "Strategic Investment Plan IV.", "page": 117, "level": 2}}]], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "of UGX.439.067 bn with 1 year to the elections.", "metadata": {"headings": [{"headings_0": {"content": "of UGX.439.067 bn with 1 year to the elections.", "page": 118, "level": 2}}, {"headings_1": {"content": "6.3 Public Administration Sector 6.3.1 Road map to 2021 General Election", "page": 117, "level": 3}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Activities critical to the roadmap that should have been implemented include; demarcation of electoral areas, re-organization of polling stations, specialised training (ICT, biometrics and due diligences of ICT procurement), voter education, acquisition of biometric voter verification system, developing election document management system, digitizing election documents and setting up an election digital archive among others. \nThe MTEF provision of only UGX.141 bn in the year did not finance the above activities. This therefore prompted the Commission to reschedule the activities to the last year of the election. I observed that the financing of the road map to 2021 General Elections is behind schedule. \nGovernment should consider prioritizing the financing of the roadmap given its gravity in having smooth and peaceful electoral process", "metadata": {"headings": [{"headings_0": {"content": "of UGX.439.067 bn with 1 year to the elections.", "page": 118, "level": 2}}, {"headings_1": {"content": "6.3 Public Administration Sector 6.3.1 Road map to 2021 General Election", "page": 117, "level": 3}}, [{"headings_0": {"content": "of UGX.439.067 bn with 1 year to the elections.", "page": 118, "level": 2}}, {"headings_1": {"content": "6.3 Public Administration Sector 6.3.1 Road map to 2021 General Election", "page": 117, "level": 3}}], [{"headings_0": {"content": "of UGX.439.067 bn with 1 year to the elections.", "page": 118, "level": 2}}, {"headings_1": {"content": "6.3 Public Administration Sector 6.3.1 Road map to 2021 General Election", "page": 117, "level": 3}}]], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.3.2 Reception Centre for workers in distress in the Uganda Mission Abu Dhabi", "metadata": {"headings": [{"headings_0": {"content": "6.3.2 Reception Centre for workers in distress in the Uganda Mission Abu Dhabi", "page": 118, "level": 3}}, {"headings_1": {"content": "of UGX.439.067 bn with 1 year to the elections.", "page": 118, "level": 2}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In the recent times, there has been a surge of Ugandans seeking employment in the Middle East. There have been a number of instances of run-aways of Ugandan workers from their respective employers due to various reasons. As such, the Mission in Abu Dhabi operates a reception centre which is meant to provide temporary accommodation. During the year under review, the Embassy rescued 200 Ugandans (female) in distress. It was noted that the majority of the females did not seek to get employment through the registered agencies in the Ministry of Gender. Further, the reception centre is inadequately financed to cover the requirements of approximately UGX.0.520bn annually as opposed to the provided amount of UGX.0.251bn. Consequently, the Embassy has had to solicit for help from UAE church, and Uganda community in Abu Dhabi. \nThere is need for Government and parliament to address the matter at a national level. Further, Government should resource the Abu Dhabi Mission to enable it handle the requirements of the reception centre.", "metadata": {"headings": [{"headings_0": {"content": "6.3.2 Reception Centre for workers in distress in the Uganda Mission Abu Dhabi", "page": 118, "level": 3}}, {"headings_1": {"content": "of UGX.439.067 bn with 1 year to the elections.", "page": 118, "level": 2}}, [{"headings_0": {"content": "6.3.2 Reception Centre for workers in distress in the Uganda Mission Abu Dhabi", "page": 118, "level": 3}}, {"headings_1": {"content": "of UGX.439.067 bn with 1 year to the elections.", "page": 118, "level": 2}}]], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.3.3 Scholarships to Ugandans", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 Scholarships to Ugandans", "page": 118, "level": 3}}, {"headings_1": {"content": "6.3.2 Reception Centre for workers in distress in the Uganda Mission Abu Dhabi", "page": 118, "level": 3}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Section 19 and 20 of the Higher Education Students Financing Act 2014 provides that bilateral scholarships may be awarded subject to conditions agreed upon by the donor country and the Government of Uganda. Sections 18 provides for eligibility of Ugandan students whose selection is determined by the Higher Education Students Financing Board. \nI observed that the mandate of managing Government scholarships has not been handed over to the Board. The procedure of accessing information on scholarships is not properly streamlined resulting into low utilisation of the scholarships availed. \nThe beneficiaries processed the scholarship application at either the Embassy, the Ministry of Foreign Affairs or Ministry of Education and Sports and this came with a number of challenges. It was observed that out of 339 scholarships secured from 4 embassies, only 91 \n106 \nscholarships were utilised while 248 scholarships were not taken up representing 73% underutilisation. \nUnderutilisation of scholarships offered may implies that Government is not playing its role of ensuring that Ugandans are able to access these opportunities. \nI advised Government to ensure that the Board is fully operationalised to enable interested Ugandans to obtain information regarding the scholarship opportunities available and also ensure the process of informing and selecting beneficiaries is streamlined/centralised to enable maximum benefit from these opportunities.", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 Scholarships to Ugandans", "page": 118, "level": 3}}, {"headings_1": {"content": "6.3.2 Reception Centre for workers in distress in the Uganda Mission Abu Dhabi", "page": 118, "level": 3}}, [{"headings_0": {"content": "6.3.3 Scholarships to Ugandans", "page": 118, "level": 3}}, {"headings_1": {"content": "6.3.2 Reception Centre for workers in distress in the Uganda Mission Abu Dhabi", "page": 118, "level": 3}}], [{"headings_0": {"content": "6.3.3 Scholarships to Ugandans", "page": 118, "level": 3}}, {"headings_1": {"content": "6.3.2 Reception Centre for workers in distress in the Uganda Mission Abu Dhabi", "page": 118, "level": 3}}], [{"headings_0": {"content": "6.3.3 Scholarships to Ugandans", "page": 118, "level": 3}}, {"headings_1": {"content": "6.3.2 Reception Centre for workers in distress in the Uganda Mission Abu Dhabi", "page": 118, "level": 3}}], [{"headings_0": {"content": "6.3.3 Scholarships to Ugandans", "page": 118, "level": 3}}, {"headings_1": {"content": "6.3.2 Reception Centre for workers in distress in the Uganda Mission Abu Dhabi", "page": 118, "level": 3}}], [{"headings_0": {"content": "6.3.3 Scholarships to Ugandans", "page": 118, "level": 3}}, {"headings_1": {"content": "6.3.2 Reception Centre for workers in distress in the Uganda Mission Abu Dhabi", "page": 118, "level": 3}}], [{"headings_0": {"content": "6.3.3 Scholarships to Ugandans", "page": 118, "level": 3}}, {"headings_1": {"content": "6.3.2 Reception Centre for workers in distress in the Uganda Mission Abu Dhabi", "page": 118, "level": 3}}]], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.4 Public Sector Management", "metadata": {"headings": [{"headings_0": {"content": "6.4 Public Sector Management", "page": 119, "level": 3}}, {"headings_1": {"content": "6.3.3 Scholarships to Ugandans", "page": 118, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "6.4.1 Operationalization of the Pensions Fund \nThe cabinet under Minute 71 (CT 2017) 3 (1) acknowledged the need to reform the current Public Service Pensions Scheme. One of the critical changes approved as part of the conversion process was to convert the current public service pension scheme from defined contribution to a defined benefits pension plan. \nUnder the new arrangement, the current non-contributory pension scheme would be converted to a new contributory defined benefit pension plan based on payroll contributions covering the teaching, traditional, police, prisons, local Government service employees and employees on contract. To operationalize this, the Government set out to establish a Public Service Pensions Fund that would be separate from the Ministry of public service and", "metadata": {"headings": [{"headings_0": {"content": "6.4 Public Sector Management", "page": 119, "level": 3}}, {"headings_1": {"content": "6.3.3 Scholarships to Ugandans", "page": 118, "level": 3}}, [{"headings_0": {"content": "6.4 Public Sector Management", "page": 119, "level": 3}}, {"headings_1": {"content": "6.3.3 Scholarships to Ugandans", "page": 118, "level": 3}}], [{"headings_0": {"content": "6.4 Public Sector Management", "page": 119, "level": 3}}, {"headings_1": {"content": "6.3.3 Scholarships to Ugandans", "page": 118, "level": 3}}]], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "regulated by the Uganda retirement benefits regulatory Authority (UBRA).", "metadata": {"headings": [{"headings_0": {"content": "regulated by the Uganda retirement benefits regulatory Authority (UBRA).", "page": 119, "level": 2}}, {"headings_1": {"content": "6.4 Public Sector Management", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "However, I noted that at the time of the audit, the above reforms were on course of being actualized but no budget provision had been made for these activities even after the cabinet recommended of a provision of UGX.15 billion as start-up costs and UGX.13 billion as recurrent costs for the fund. \nFailure to operationalize the pension funds implies that Government will continue to meet pension costs for all public servants which is a huge cost for the Government and against the spirit of the reforms where public servants contribute to their pensions. \nI advised the Ministry of Public Service to engage the other concerned stakeholders to ensure that the fund is operationalized.", "metadata": {"headings": [{"headings_0": {"content": "regulated by the Uganda retirement benefits regulatory Authority (UBRA).", "page": 119, "level": 2}}, {"headings_1": {"content": "6.4 Public Sector Management", "page": 119, "level": 3}}, [{"headings_0": {"content": "regulated by the Uganda retirement benefits regulatory Authority (UBRA).", "page": 119, "level": 2}}, {"headings_1": {"content": "6.4 Public Sector Management", "page": 119, "level": 3}}], [{"headings_0": {"content": "regulated by the Uganda retirement benefits regulatory Authority (UBRA).", "page": 119, "level": 2}}, {"headings_1": {"content": "6.4 Public Sector Management", "page": 119, "level": 3}}]], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.4.2 Unfunded Town Councils", "metadata": {"headings": [{"headings_0": {"content": "6.4.2 Unfunded Town Councils", "page": 119, "level": 3}}, {"headings_1": {"content": "regulated by the Uganda retirement benefits regulatory Authority (UBRA).", "page": 119, "level": 2}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Over the last five years, Government has created a number of Town Councils which should be financially independent from the Districts from which they were created in line with Section 79 of the Local Governments Act. I noted that out of 583 Town Councils created only 228 have been approved by MoFPED for access of resources from the national budget. The balance of 355 Town councils that require UGX.622 bn for start-up and operational costs remain unfunded and rely on internally generated funds which are very meagre to sustain their operations. This significantly affects the ability of these Town Councils to operate and later deliver services to the people. \n107 \nGovernment appears to be unable to fund the newly created Town Councils. I have advised that for any additional administrative institutions created should be matched with the available resources.", "metadata": {"headings": [{"headings_0": {"content": "6.4.2 Unfunded Town Councils", "page": 119, "level": 3}}, {"headings_1": {"content": "regulated by the Uganda retirement benefits regulatory Authority (UBRA).", "page": 119, "level": 2}}, [{"headings_0": {"content": "6.4.2 Unfunded Town Councils", "page": 119, "level": 3}}, {"headings_1": {"content": "regulated by the Uganda retirement benefits regulatory Authority (UBRA).", "page": 119, "level": 2}}], [{"headings_0": {"content": "6.4.2 Unfunded Town Councils", "page": 119, "level": 3}}, {"headings_1": {"content": "regulated by the Uganda retirement benefits regulatory Authority (UBRA).", "page": 119, "level": 2}}]], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.5 Energy Sector 6.5.1 Energy Losses", "metadata": {"headings": [{"headings_0": {"content": "6.5 Energy Sector 6.5.1 Energy Losses", "page": 120, "level": 3}}, {"headings_1": {"content": "6.4.2 Unfunded Town Councils", "page": 119, "level": 3}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The power purchase agreement between Uganda Electricity Transmission Company Limited (UETCL) and the Generation Company (GENCO) requires that energy sold and purchased shall be delivered by to UETCL at a delivery point. The Power sale Agreement states that UETCL shall own, operate and maintain the transmission system used for transmitting electricity above 33kv and which may be connected to UEDCL distribution system. In the approved budget for the service territories in the financial year 2018/19, the Regulator (ERA)", "metadata": {"headings": [{"headings_0": {"content": "6.5 Energy Sector 6.5.1 Energy Losses", "page": 120, "level": 3}}, {"headings_1": {"content": "6.4.2 Unfunded Town Councils", "page": 119, "level": 3}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "assumed a loss factor of 25.68% which comprise UEDCL\u2019s application of 20% normal loss", "metadata": {"headings": [{"headings_0": {"content": "assumed a loss factor of 25.68% which comprise UEDCL\u2019s application of 20% normal loss", "page": 120, "level": 2}}, {"headings_1": {"content": "6.5 Energy Sector 6.5.1 Energy Losses", "page": 120, "level": 3}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "and the associated wheeling loss factor of 5.68%. During my audit of the electricity sub- sector, I noted the following in regard to the Energy losses:", "metadata": {"headings": [{"headings_0": {"content": "assumed a loss factor of 25.68% which comprise UEDCL\u2019s application of 20% normal loss", "page": 120, "level": 2}}, {"headings_1": {"content": "6.5 Energy Sector 6.5.1 Energy Losses", "page": 120, "level": 3}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 120, "level": 2}}, {"headings_1": {"content": "assumed a loss factor of 25.68% which comprise UEDCL\u2019s application of 20% normal loss", "page": 120, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In the FY 2018/19, UEDCL disclosed payables of UGX 9.5 billion towards bulk power purchase, of this amount UGX 5billion was due to power evacuation losses from Nkusi hydro power plants (HPP) in Hoima district. In addition, Kilembe Investment Limited and Pader-Abim Cooperative Multipurpose Society lost revenue amounting to 377.3 million, 141.7 million and UGX 32.7million, respectively resulting from power losses.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 120, "level": 2}}, {"headings_1": {"content": "assumed a loss factor of 25.68% which comprise UEDCL\u2019s application of 20% normal loss", "page": 120, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 120, "level": 2}}, {"headings_1": {"content": "i.", "page": 120, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Significant increases in energy losses was noted in the Mid-West, North East and North West service territories with losses of 31%, 37% and 47%, respectively which were over", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 120, "level": 2}}, {"headings_1": {"content": "i.", "page": 120, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "and above the allowable losses (25.68%) by the Regulator.", "metadata": {"headings": [{"headings_0": {"content": "and above the allowable losses (25.68%) by the Regulator.", "page": 120, "level": 2}}, {"headings_1": {"content": "ii.", "page": 120, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "iii. The major cause of the energy losses was due to the evacuation of high voltage power onto low and medium voltage distribution lines which resulted into significant energy losses where the company did not generate economic value. This was attributed to delayed construction of power evacuation lines and substations. \niv. Analysis of outage schedules of 4 out of 6 distribution companies (mini grids) revealed that a number of outages and the associated energy and revenue lost stemmed from the unreliability of the network infrastructures of Umeme and UETCL as per the 2018 and part of 2019 reporting schedules by the distribution companies. \nA number of distributing companies are faced with the challenge of Energy losses. The energy loss translates into revenue losses which negatively impact on the reliability of electricity supply in the different service territories operated by the companies. In addition, excessive power losses lead to increased power tariffs paid by consumers. \nGovernment should devise measures of improving the efficient evacuation, transmission and distribution of electricity. In addition, strategies of resolving challenges leading to energy losses in the electricity sub-sector should be developed. \n108", "metadata": {"headings": [{"headings_0": {"content": "and above the allowable losses (25.68%) by the Regulator.", "page": 120, "level": 2}}, {"headings_1": {"content": "ii.", "page": 120, "level": 2}}, [{"headings_0": {"content": "and above the allowable losses (25.68%) by the Regulator.", "page": 120, "level": 2}}, {"headings_1": {"content": "ii.", "page": 120, "level": 2}}], [{"headings_0": {"content": "and above the allowable losses (25.68%) by the Regulator.", "page": 120, "level": 2}}, {"headings_1": {"content": "ii.", "page": 120, "level": 2}}], [{"headings_0": {"content": "and above the allowable losses (25.68%) by the Regulator.", "page": 120, "level": 2}}, {"headings_1": {"content": "ii.", "page": 120, "level": 2}}]], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.5.2 Payment of Royalties in the Mining Sub-Sector", "metadata": {"headings": [{"headings_0": {"content": "6.5.2 Payment of Royalties in the Mining Sub-Sector", "page": 121, "level": 3}}, {"headings_1": {"content": "and above the allowable losses (25.68%) by the Regulator.", "page": 120, "level": 2}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "During the year the Ministry collected UGX.10,503,398,902 in respect of mining royalties, however, a review of reports from the Customs and Excise Department of Uganda Revenue Authority (URA) indicated that Government should have collected UGX.70,193,258,898, in royalties, using the applicable rate of 5% from gold, tantalum and tungsten. The following weaknesses in the assessment of royalties need to be addressed; \ni. The Ministry relies on declarations from the mining companies in form of monthly production returns, which are not independently verified. \nii. There is no permanent presence of inspectors of mines from the ministry to confirm production figures declared which creates a potential risk of under declaration of production.", "metadata": {"headings": [{"headings_0": {"content": "6.5.2 Payment of Royalties in the Mining Sub-Sector", "page": 121, "level": 3}}, {"headings_1": {"content": "and above the allowable losses (25.68%) by the Regulator.", "page": 120, "level": 2}}, [{"headings_0": {"content": "6.5.2 Payment of Royalties in the Mining Sub-Sector", "page": 121, "level": 3}}, {"headings_1": {"content": "and above the allowable losses (25.68%) by the Regulator.", "page": 120, "level": 2}}]], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "iii.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 121, "level": 2}}, {"headings_1": {"content": "6.5.2 Payment of Royalties in the Mining Sub-Sector", "page": 121, "level": 3}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The MEMD has not set up weighbridges on the major routes where bulky and expensive minerals such as pozzolona, limestone and base metals are transported. \niv. There is lack of coordination between the various Government institutions, and the failure to share the collected data, causes the ministry\u2019s inability to institute proper verification mechanisms. \nThe Ministry attributed the above weaknesses to inadequate human resource in the inspection and monitoring division in addition to the limited budget. \nThe failure to close gaps in the royalty assessment and collection processes may lead to loss of Government revenue through under declaration of quantities and smuggling of minerals. I advised Government to address all the weaknesses in the assessment and collection of royalties.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 121, "level": 2}}, {"headings_1": {"content": "6.5.2 Payment of Royalties in the Mining Sub-Sector", "page": 121, "level": 3}}, [{"headings_0": {"content": "iii.", "page": 121, "level": 2}}, {"headings_1": {"content": "6.5.2 Payment of Royalties in the Mining Sub-Sector", "page": 121, "level": 3}}], [{"headings_0": {"content": "iii.", "page": 121, "level": 2}}, {"headings_1": {"content": "6.5.2 Payment of Royalties in the Mining Sub-Sector", "page": 121, "level": 3}}]], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.5.3 Management of Service Territories by REA", "metadata": {"headings": [{"headings_0": {"content": "6.5.3 Management of Service Territories by REA", "page": 121, "level": 3}}, {"headings_1": {"content": "iii.", "page": 121, "level": 2}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Rural Electrification Agency (REA) contracted out the management of 13 Electricity Service Territories. Five (5) of the territories are contracted out to Service Providers (SPs) under asset operating lease agreements with an obligation to make lease rental payments. The remaining eight (8) are managed by Uganda Electricity Distribution Company (UEDCL) under short term management and operations agreements. \nA review of the territorial service master plans and performance of Service providers revealed the following: \ni. Although the Service Providers indicated positive Net Present Values (NPVs) of the projects and the positive profits before tax, the level of their indebtedness to UECTCL continued to increase, from UGX.2,746,983,687 in 2017 to UGX.4,155,670,892 in 2018.", "metadata": {"headings": [{"headings_0": {"content": "6.5.3 Management of Service Territories by REA", "page": 121, "level": 3}}, {"headings_1": {"content": "iii.", "page": 121, "level": 2}}, [{"headings_0": {"content": "6.5.3 Management of Service Territories by REA", "page": 121, "level": 3}}, {"headings_1": {"content": "iii.", "page": 121, "level": 2}}], [{"headings_0": {"content": "6.5.3 Management of Service Territories by REA", "page": 121, "level": 3}}, {"headings_1": {"content": "iii.", "page": 121, "level": 2}}]], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 121, "level": 2}}, {"headings_1": {"content": "6.5.3 Management of Service Territories by REA", "page": 121, "level": 3}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I noted that the SPs received connection materials under a revolving fund program in 2015, to-date only UGX.1,398,729,162 out of the UGX.3,203,825,358 remitted by the SPs had been refunded leaving an outstanding balance of UGX.1,805,096,196 owed to REA. Furthermore, SPs failed to account for USD 600,000 and UGX.184,901,680 worth of connection materials that they were provided. \niii. I further noted that since the commencement of the implementation of the new free Electricity Connections Policy (ECP), 203,900 connections had been made as at 30th June,", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 121, "level": 2}}, {"headings_1": {"content": "6.5.3 Management of Service Territories by REA", "page": 121, "level": 3}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "2019. Of these, 94.3% were made by UMEME and UEDCL. The SPs accounted for only", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 121, "level": 2}}, {"headings_1": {"content": "6.5.3 Management of Service Territories by REA", "page": 121, "level": 3}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "5.7%.", "metadata": {"headings": [{"headings_0": {"content": "5.7%.", "page": 121, "level": 2}}, {"headings_1": {"content": "ii.", "page": 121, "level": 2}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "109", "metadata": {"headings": [{"headings_0": {"content": "5.7%.", "page": 121, "level": 2}}, {"headings_1": {"content": "ii.", "page": 121, "level": 2}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "iv.", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 122, "level": 2}}, {"headings_1": {"content": "5.7%.", "page": 121, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "I also noted that the SPs have consistently failed to pay the lease rental fees due to REA", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 122, "level": 2}}, {"headings_1": {"content": "5.7%.", "page": 121, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "and as of 30th June, 2019 UGX.165,488,923 was outstanding.", "metadata": {"headings": [{"headings_0": {"content": "and as of 30th June, 2019 UGX.165,488,923 was outstanding.", "page": 122, "level": 2}}, {"headings_1": {"content": "iv.", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "There is a significant challenge on the sustainability of the service territory contracts and the ability of REA to deliver the rural electrification objectives of Government. Government needs to conduct a comprehensive review of the service territory model for improvement.", "metadata": {"headings": [{"headings_0": {"content": "and as of 30th June, 2019 UGX.165,488,923 was outstanding.", "page": 122, "level": 2}}, {"headings_1": {"content": "iv.", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.6 Security Sector", "metadata": {"headings": [{"headings_0": {"content": "6.6 Security Sector", "page": 122, "level": 3}}, {"headings_1": {"content": "and as of 30th June, 2019 UGX.165,488,923 was outstanding.", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "6.6.1 Performance of Uganda Air Cargo \nUganda Air Cargo Corporation (UACC) is 100% owned by the Government of Uganda and under the supervision of the Ministry of Defence and Veteran Affairs. It was established to offer Air Cargo Transport services and Air Passenger Charter services. The Corporation has continued to operate amidst a wide array of challenges. Between 2009 and 2013, the Corporation recorded outstanding performance in which period it expanded the fleet from", "metadata": {"headings": [{"headings_0": {"content": "6.6 Security Sector", "page": 122, "level": 3}}, {"headings_1": {"content": "and as of 30th June, 2019 UGX.165,488,923 was outstanding.", "page": 122, "level": 2}}, [{"headings_0": {"content": "6.6 Security Sector", "page": 122, "level": 3}}, {"headings_1": {"content": "and as of 30th June, 2019 UGX.165,488,923 was outstanding.", "page": 122, "level": 2}}]], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "one aircraft to four, two C130 and two Y12.", "metadata": {"headings": [{"headings_0": {"content": "one aircraft to four, two C130 and two Y12.", "page": 122, "level": 2}}, {"headings_1": {"content": "6.6 Security Sector", "page": 122, "level": 3}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "This performance was disrupted in June 2014, after the revocation of the Corporation\u2019s Air", "metadata": {"headings": [{"headings_0": {"content": "This performance was disrupted in June 2014, after the revocation of the Corporation\u2019s Air", "page": 122, "level": 2}}, {"headings_1": {"content": "one aircraft to four, two C130 and two Y12.", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Operator Certificate (AOC) by the Uganda CAA. The effects of the loss of the license were adversely strategic. The Corporation suffered huge losses during the period 2014 to 2015 resulting into; erosion of operating funds, accumulation of fixed costs and loss of customer confidence by clients. The Air Operator Certificate was later restored. However, the Corporation is faced with a number of challenges noted below:", "metadata": {"headings": [{"headings_0": {"content": "This performance was disrupted in June 2014, after the revocation of the Corporation\u2019s Air", "page": 122, "level": 2}}, {"headings_1": {"content": "one aircraft to four, two C130 and two Y12.", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 122, "level": 2}}, {"headings_1": {"content": "This performance was disrupted in June 2014, after the revocation of the Corporation\u2019s Air", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Three aircrafts i.e. 5X-UDF, 5X-UYX and C130 have remained grounded requiring major overhaul. The cost for restoration of the three grounded aircrafts has been escalating over time. The longer the air crafts remain grounded, the more costly it is to restore. At the time of grounding the aircraft, the costs were US$8m compared to US$11m now. The challenge is caused by lack of capitalization and operating funds, therefore inadequate capacity due to limited aircraft carriage. \nii. The opportunities for these aircrafts have not been utilised. Consequently, the Corporation lost contracts with the United States Government and UNDP worth over US$11m a year in gross revenue. The Corporation is capable of providing the following services; air cargo freight, air passenger charters, medical evacuations, VIP charters, fun flights, aerial surveys, leisure/tourist charters, business charters, humanitarian/relief flights and international conference charters if funded adequately. \nThe apparent failure by the shareholders to appreciate the potential of UACC and the benefits of airline operations to the national economy could lead to the collapse of the company. Government should consider recapitalisation of the corporation to avoid further escalation of the costs of restoration of the aircrafts. \n110", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 122, "level": 2}}, {"headings_1": {"content": "This performance was disrupted in June 2014, after the revocation of the Corporation\u2019s Air", "page": 122, "level": 2}}, [{"headings_0": {"content": "i.", "page": 122, "level": 2}}, {"headings_1": {"content": "This performance was disrupted in June 2014, after the revocation of the Corporation\u2019s Air", "page": 122, "level": 2}}], [{"headings_0": {"content": "i.", "page": 122, "level": 2}}, {"headings_1": {"content": "This performance was disrupted in June 2014, after the revocation of the Corporation\u2019s Air", "page": 122, "level": 2}}], [{"headings_0": {"content": "i.", "page": 122, "level": 2}}, {"headings_1": {"content": "This performance was disrupted in June 2014, after the revocation of the Corporation\u2019s Air", "page": 122, "level": 2}}]], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.7 Lands Sector 6.7.1 Absence of a Government Land Inventory", "metadata": {"headings": [{"headings_0": {"content": "6.7 Lands Sector 6.7.1 Absence of a Government Land Inventory", "page": 123, "level": 3}}, {"headings_1": {"content": "i.", "page": 122, "level": 2}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Uganda Land Commission (ULC), charged with the acquisition and management of all Government land, did not have an inventory for all Government land and properties that are either occupied by tenants, vacant, acquired under compensation (but not yet re-distributed to the bona fide occupants), or acquired and owned by other Government institutions and missions abroad. This inadequacy has contributed to Government losing land to land grabbers, squatters and also loss of revenue collections from property premiums and leases. \nI observed that land totalling 395,167 acres in 5 Government entities was encroached (National Animal Genetic Resource Centre & Data Bank, National Agricultural Research Organisation, National Forestry Authority, Ministry of Defence and Dairy Development Authority). I also noted un-quantified land has been encroached on in 4 other Government entities (Uganda Police Force, Directorate of Citizenship and Immigration Control, Dairy Development Authority and Ministry of Agriculture, Animal Industry and Fisheries). \nDue to the absence of a land inventory, Uganda Land Commission has in some instances made wrong allocations where Government institutions have lost prime land, and where allocation decisions have been cancelled, Government has lost significant amount in court damages and awards. In the current year alone Uganda Land Commission incurred a total of UGX.19.496 bn in court damages due to wrong award in a single case. \nManagement at ULC attributed the challenge to lack of funds and information pertaining to land ownership/usage from the various MDAs. I advised Uganda Land Commission management to liaise with the concerned Government institutions to provide the requisite data, and MOFPED to provide additional funding for the creation of the Government Land", "metadata": {"headings": [{"headings_0": {"content": "6.7 Lands Sector 6.7.1 Absence of a Government Land Inventory", "page": 123, "level": 3}}, {"headings_1": {"content": "i.", "page": 122, "level": 2}}, [{"headings_0": {"content": "6.7 Lands Sector 6.7.1 Absence of a Government Land Inventory", "page": 123, "level": 3}}, {"headings_1": {"content": "i.", "page": 122, "level": 2}}], [{"headings_0": {"content": "6.7 Lands Sector 6.7.1 Absence of a Government Land Inventory", "page": 123, "level": 3}}, {"headings_1": {"content": "i.", "page": 122, "level": 2}}], [{"headings_0": {"content": "6.7 Lands Sector 6.7.1 Absence of a Government Land Inventory", "page": 123, "level": 3}}, {"headings_1": {"content": "i.", "page": 122, "level": 2}}]], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Inventory.", "metadata": {"headings": [{"headings_0": {"content": "Inventory.", "page": 123, "level": 2}}, {"headings_1": {"content": "6.7 Lands Sector 6.7.1 Absence of a Government Land Inventory", "page": 123, "level": 3}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "6.7.2 Increasing Land Compensation Claims", "metadata": {"headings": [{"headings_0": {"content": "6.7.2 Increasing Land Compensation Claims", "page": 123, "level": 3}}, {"headings_1": {"content": "Inventory.", "page": 123, "level": 2}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The current land compensation claims at the Uganda Land Commission stand at UGX.194 bn. This increased by UGX.7.162 bn during the current year. However, this amount is not supported by complete and appropriate documentation. The claims have been outstanding for a while due to the limited budget allocation to the Commission. The delayed settlement of the claimants has led to litigation challenges and up-ward revision of claims. For example, at the beginning of the year, the Lands Ministry had outstanding claims of UGX.30.885 bn in respect of 85 persons. During the year, there was a revaluation of some of the debt; this led to an increase of the debt to up to UGX.53.447 bn. Out of the revised claims, only 7 persons were compensated at UGX.22.437 bn leaving an outstanding debt of UGX.31.010 bn. \nI advised Government to operationalize the Land Fund in accordance to the law. Further, a gradual compensation strategy should be developed to ensure compensation liabilities are brought down to a manageable level. \n111", "metadata": {"headings": [{"headings_0": {"content": "6.7.2 Increasing Land Compensation Claims", "page": 123, "level": 3}}, {"headings_1": {"content": "Inventory.", "page": 123, "level": 2}}, [{"headings_0": {"content": "6.7.2 Increasing Land Compensation Claims", "page": 123, "level": 3}}, {"headings_1": {"content": "Inventory.", "page": 123, "level": 2}}], [{"headings_0": {"content": "6.7.2 Increasing Land Compensation Claims", "page": 123, "level": 3}}, {"headings_1": {"content": "Inventory.", "page": 123, "level": 2}}]], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.8 Accountability Sector 6.8.1 Domestic Public Debt Portfolio", "metadata": {"headings": [{"headings_0": {"content": "6.8 Accountability Sector 6.8.1 Domestic Public Debt Portfolio", "page": 124, "level": 3}}, {"headings_1": {"content": "6.7.2 Increasing Land Compensation Claims", "page": 123, "level": 3}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un securitized debt increased to UGX.15,221 billion as of 30th June 2019 from UGX.13,059 bn in 2018. This is an increase of UGX.2,162 bn equivalent to 16% of domestic debt stock. \nI observed that, during the year, Government borrowed a sum of UGX.7,399 bn from the domestic market which comprised of UGX.2,162 bn for budget support and UGX.5,237 bn for refinancing maturing obligations. \nHowever, servicing of the principal and interest for the domestic debt stock accounted for UGX.7,241bn. This implies that servicing maturing obligations and interest accounts for 97% of the new money borrowed. In essence, we borrow to pay debts; this is likely to raise the dependence of Government on the domestic market which may lead to an increase in interest rates. \nGovernment should set aside more funds for redemption of domestic debt securities.", "metadata": {"headings": [{"headings_0": {"content": "6.8 Accountability Sector 6.8.1 Domestic Public Debt Portfolio", "page": 124, "level": 3}}, {"headings_1": {"content": "6.7.2 Increasing Land Compensation Claims", "page": 123, "level": 3}}, [{"headings_0": {"content": "6.8 Accountability Sector 6.8.1 Domestic Public Debt Portfolio", "page": 124, "level": 3}}, {"headings_1": {"content": "6.7.2 Increasing Land Compensation Claims", "page": 123, "level": 3}}], [{"headings_0": {"content": "6.8 Accountability Sector 6.8.1 Domestic Public Debt Portfolio", "page": 124, "level": 3}}, {"headings_1": {"content": "6.7.2 Increasing Land Compensation Claims", "page": 123, "level": 3}}], [{"headings_0": {"content": "6.8 Accountability Sector 6.8.1 Domestic Public Debt Portfolio", "page": 124, "level": 3}}, {"headings_1": {"content": "6.7.2 Increasing Land Compensation Claims", "page": 123, "level": 3}}]], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.8.2 Tax refunds made to tax payers with tax arrears", "metadata": {"headings": [{"headings_0": {"content": "6.8.2 Tax refunds made to tax payers with tax arrears", "page": 124, "level": 3}}, {"headings_1": {"content": "6.8 Accountability Sector 6.8.1 Domestic Public Debt Portfolio", "page": 124, "level": 3}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Section 113 (1) of the Income Tax Act (ITA) requires the Commissioner General to only make a tax refund if she is satisfied that a taxpayer does not have any outstanding liability not in dispute. \nAnalysis of the tax arrears report from the e-tax system and the respective tax refunds made during the year revealed that, contrary to the law, some taxpayers were paid refunds when they still had outstanding tax obligations to the tune of UGX.2,085,861,790,860. This not only contravenes the law but also denies the Government the much-needed revenue. \nI advised the Accounting Officer to establish the circumstances that led to the irregular funds and take appropriate action. \n6.9", "metadata": {"headings": [{"headings_0": {"content": "6.8.2 Tax refunds made to tax payers with tax arrears", "page": 124, "level": 3}}, {"headings_1": {"content": "6.8 Accountability Sector 6.8.1 Domestic Public Debt Portfolio", "page": 124, "level": 3}}, [{"headings_0": {"content": "6.8.2 Tax refunds made to tax payers with tax arrears", "page": 124, "level": 3}}, {"headings_1": {"content": "6.8 Accountability Sector 6.8.1 Domestic Public Debt Portfolio", "page": 124, "level": 3}}], [{"headings_0": {"content": "6.8.2 Tax refunds made to tax payers with tax arrears", "page": 124, "level": 3}}, {"headings_1": {"content": "6.8 Accountability Sector 6.8.1 Domestic Public Debt Portfolio", "page": 124, "level": 3}}], [{"headings_0": {"content": "6.8.2 Tax refunds made to tax payers with tax arrears", "page": 124, "level": 3}}, {"headings_1": {"content": "6.8 Accountability Sector 6.8.1 Domestic Public Debt Portfolio", "page": 124, "level": 3}}]], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Information Communication Technology Sector", "metadata": {"headings": [{"headings_0": {"content": "Information Communication Technology Sector", "page": 124, "level": 3}}, {"headings_1": {"content": "6.8.2 Tax refunds made to tax payers with tax arrears", "page": 124, "level": 3}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "6.9.1 Failure to share Information among Government Institutions", "metadata": {"headings": [{"headings_0": {"content": "6.9.1 Failure to share Information among Government Institutions", "page": 124, "level": 3}}, {"headings_1": {"content": "Information Communication Technology Sector", "page": 124, "level": 3}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "URA does not seek information from a number of Government agencies yet it would be vital for tax assessment and collection. On the other hand, some Government agencies are also not cooperating with URA to foster the collection of revenue. Cases in point include;", "metadata": {"headings": [{"headings_0": {"content": "6.9.1 Failure to share Information among Government Institutions", "page": 124, "level": 3}}, {"headings_1": {"content": "Information Communication Technology Sector", "page": 124, "level": 3}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 124, "level": 2}}, {"headings_1": {"content": "6.9.1 Failure to share Information among Government Institutions", "page": 124, "level": 3}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Work permit data from Immigration would enable URA to assess PAYE for foreigners more accurately", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 124, "level": 2}}, {"headings_1": {"content": "6.9.1 Failure to share Information among Government Institutions", "page": 124, "level": 3}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 124, "level": 2}}, {"headings_1": {"content": "a)", "page": 124, "level": 2}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Driving permits issued by Face Technologies can enable URA to reconcile with what was paid in the E-tax system", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 124, "level": 2}}, {"headings_1": {"content": "a)", "page": 124, "level": 2}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 124, "level": 2}}, {"headings_1": {"content": "b)", "page": 124, "level": 2}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Land transactions undertaken could enable URA to assess whether stamp duty has duly been paid.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 124, "level": 2}}, {"headings_1": {"content": "b)", "page": 124, "level": 2}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 124, "level": 2}}, {"headings_1": {"content": "c)", "page": 124, "level": 2}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Registered schools from the Ministry of Education \n112", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 124, "level": 2}}, {"headings_1": {"content": "c)", "page": 124, "level": 2}}, [{"headings_0": {"content": "d)", "page": 124, "level": 2}}, {"headings_1": {"content": "c)", "page": 124, "level": 2}}]], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "e) Registered Clinics and Pharmacies from Ministry of Health f)", "metadata": {"headings": [{"headings_0": {"content": "e) Registered Clinics and Pharmacies from Ministry of Health f)", "page": 125, "level": 4}}, {"headings_1": {"content": "d)", "page": 124, "level": 2}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Licensed law firms form the Uganda Law Council \nThe continued operation in silos is costing the nation a lot in form of taxes lost. Government should develop a strategy that will ensure coordination among all Government bodies to ensure improvement in the tax to GDP ratios.", "metadata": {"headings": [{"headings_0": {"content": "e) Registered Clinics and Pharmacies from Ministry of Health f)", "page": 125, "level": 4}}, {"headings_1": {"content": "d)", "page": 124, "level": 2}}, [{"headings_0": {"content": "e) Registered Clinics and Pharmacies from Ministry of Health f)", "page": 125, "level": 4}}, {"headings_1": {"content": "d)", "page": 124, "level": 2}}]], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.10 Trade Sector 6.10.1Funding for Uganda Development Corporation (UDC) projects", "metadata": {"headings": [{"headings_0": {"content": "6.10 Trade Sector 6.10.1Funding for Uganda Development Corporation (UDC) projects", "page": 125, "level": 8}}, {"headings_1": {"content": "e) Registered Clinics and Pharmacies from Ministry of Health f)", "page": 125, "level": 4}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "At the close of FY 2018/2019, Uganda Development Corporation (UDC) had UGX.12,178,595,290 as unspent funds. Under the current funding arrangement, such funds have to be returned to Treasury despite ongoing works and studies. \nIn addition, I noted that funding for some projects was not consistent. This has led to idle capital as funds are tied up for long periods before completion of projects to commercial production. A case in point was Luweero Fruit Industries which was last funded in 2010 and the next release was in 2018. There is a need to capitalise UDC with Funds to allow them to select viable projects and prioritise projects to completion. \nFurther, despite Government investing UGX131.28bn since 2010, in value addition projects, through UDC, only two out of the thirteen projects are operational. Challenges encountered include; land ownership, lack of feasibility and environmental studies, unutilised funds, delays in installation of machinery. There is a risk of Government failing to realise the objectives of the investments. Government should come up with a strategy to the overcome these challenges. \n6.11 Gender and Social Development Sector", "metadata": {"headings": [{"headings_0": {"content": "6.10 Trade Sector 6.10.1Funding for Uganda Development Corporation (UDC) projects", "page": 125, "level": 8}}, {"headings_1": {"content": "e) Registered Clinics and Pharmacies from Ministry of Health f)", "page": 125, "level": 4}}, [{"headings_0": {"content": "6.10 Trade Sector 6.10.1Funding for Uganda Development Corporation (UDC) projects", "page": 125, "level": 8}}, {"headings_1": {"content": "e) Registered Clinics and Pharmacies from Ministry of Health f)", "page": 125, "level": 4}}], [{"headings_0": {"content": "6.10 Trade Sector 6.10.1Funding for Uganda Development Corporation (UDC) projects", "page": 125, "level": 8}}, {"headings_1": {"content": "e) Registered Clinics and Pharmacies from Ministry of Health f)", "page": 125, "level": 4}}], [{"headings_0": {"content": "6.10 Trade Sector 6.10.1Funding for Uganda Development Corporation (UDC) projects", "page": 125, "level": 8}}, {"headings_1": {"content": "e) Registered Clinics and Pharmacies from Ministry of Health f)", "page": 125, "level": 4}}]], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.11.1Youth Livelihood programme", "metadata": {"headings": [{"headings_0": {"content": "6.11.1Youth Livelihood programme", "page": 125, "level": 3}}, {"headings_1": {"content": "6.10 Trade Sector 6.10.1Funding for Uganda Development Corporation (UDC) projects", "page": 125, "level": 8}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "During the financial year 2018/19, the Youth Livelihood program only received UGX.48.4 billion (73.9%) out of its annual approved budget of UGX 65.6 billion. The districts have continued not to remit recovered programme funds back to the national recovery account on a timely manner. This year, UGX 2.9 billion remained on various district recovery accounts. In addition, up to UGX.5.6 billion of the recovered funds could not be tagged to any district or youth group. There has been limited progress in revolving the fund, as districts have been delaying the processing and submission of the youth group applications to the ministry. Out of UGX.26.5bn of the recovered funds, only UGX.9.4bn was revolved to other youth groups leaving a balance of UGX.17.1bn unutilised on the national recovery account. \nI advised Government to consider automating the operations of the Program which will ensure linking of the group disbursements, repayments, district submissions, district recovery accounts, and the National recovery account with an objective of ensuring timely access to all data related to the Program for proper decision making. \n113", "metadata": {"headings": [{"headings_0": {"content": "6.11.1Youth Livelihood programme", "page": 125, "level": 3}}, {"headings_1": {"content": "6.10 Trade Sector 6.10.1Funding for Uganda Development Corporation (UDC) projects", "page": 125, "level": 8}}, [{"headings_0": {"content": "6.11.1Youth Livelihood programme", "page": 125, "level": 3}}, {"headings_1": {"content": "6.10 Trade Sector 6.10.1Funding for Uganda Development Corporation (UDC) projects", "page": 125, "level": 8}}], [{"headings_0": {"content": "6.11.1Youth Livelihood programme", "page": 125, "level": 3}}, {"headings_1": {"content": "6.10 Trade Sector 6.10.1Funding for Uganda Development Corporation (UDC) projects", "page": 125, "level": 8}}]], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.11.2Uganda Women Entrepreneurship Programme", "metadata": {"headings": [{"headings_0": {"content": "6.11.2Uganda Women Entrepreneurship Programme", "page": 126, "level": 3}}, {"headings_1": {"content": "6.11.1Youth Livelihood programme", "page": 125, "level": 3}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "During the year, out of UGX.38.7bn budgeted for Uganda Women Enterprise Program (UWEP) activities; UGX.33.22bn (85.8%) was released indicating a shortfall of 14.2%. Like", "metadata": {"headings": [{"headings_0": {"content": "6.11.2Uganda Women Entrepreneurship Programme", "page": 126, "level": 3}}, {"headings_1": {"content": "6.11.1Youth Livelihood programme", "page": 125, "level": 3}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "the YELP, the UWEP recovered funds form the women\u2019s groups at the district level, was not", "metadata": {"headings": [{"headings_0": {"content": "the YELP, the UWEP recovered funds form the women\u2019s groups at the district level, was not", "page": 126, "level": 2}}, {"headings_1": {"content": "6.11.2Uganda Women Entrepreneurship Programme", "page": 126, "level": 3}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "remitted to the national programme recovery account in a timely manner. I noted that UGX 1.15bn remained unremitted by the districts. In addition, up to UGX 0.595bn on the recovery account could not be tagged to any women group or district as recovered. \nI advised Government to consider automating the operations of the Program which will ensure linking of the group disbursements, repayments, district submissions, district recovery accounts, and the National recovery account with an objective of ensuring timely access to all data related to the Program for proper decision making.", "metadata": {"headings": [{"headings_0": {"content": "the YELP, the UWEP recovered funds form the women\u2019s groups at the district level, was not", "page": 126, "level": 2}}, {"headings_1": {"content": "6.11.2Uganda Women Entrepreneurship Programme", "page": 126, "level": 3}}, [{"headings_0": {"content": "the YELP, the UWEP recovered funds form the women\u2019s groups at the district level, was not", "page": 126, "level": 2}}, {"headings_1": {"content": "6.11.2Uganda Women Entrepreneurship Programme", "page": 126, "level": 3}}]], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "6.12 Cross cutting findings in Local Governments 6.12.1Presentation of Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "6.12 Cross cutting findings in Local Governments 6.12.1Presentation of Financial Statements", "page": 126, "level": 8}}, {"headings_1": {"content": "the YELP, the UWEP recovered funds form the women\u2019s groups at the district level, was not", "page": 126, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "In my audit reports for the two previous years of 2016/17 and 2017/18, I noted that there was still a problem with presentation of financial statements in the Lower Local Governments. \nDuring audit, I noted persistent shortcomings as follows; i. Local revenue shortfall", "metadata": {"headings": [{"headings_0": {"content": "6.12 Cross cutting findings in Local Governments 6.12.1Presentation of Financial Statements", "page": 126, "level": 8}}, {"headings_1": {"content": "the YELP, the UWEP recovered funds form the women\u2019s groups at the district level, was not", "page": 126, "level": 2}}, [{"headings_0": {"content": "6.12 Cross cutting findings in Local Governments 6.12.1Presentation of Financial Statements", "page": 126, "level": 8}}, {"headings_1": {"content": "the YELP, the UWEP recovered funds form the women\u2019s groups at the district level, was not", "page": 126, "level": 2}}]], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ii. Unaccounted for Advances", "metadata": {"headings": [{"headings_0": {"content": "ii. Unaccounted for Advances", "page": 126, "level": 2}}, {"headings_1": {"content": "6.12 Cross cutting findings in Local Governments 6.12.1Presentation of Financial Statements", "page": 126, "level": 8}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "iii. Lack of land titles", "metadata": {"headings": [{"headings_0": {"content": "ii. Unaccounted for Advances", "page": 126, "level": 2}}, {"headings_1": {"content": "6.12 Cross cutting findings in Local Governments 6.12.1Presentation of Financial Statements", "page": 126, "level": 8}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "iv. Accumulation of Payables v. Accumulation of Receivables", "metadata": {"headings": [{"headings_0": {"content": "iv. Accumulation of Payables v. Accumulation of Receivables", "page": 126, "level": 4}}, {"headings_1": {"content": "ii. Unaccounted for Advances", "page": 126, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "vi. Doubtful expenditure \nvii. Under absorption of funds \nPreparation of Financial statements is a stewardship role in which accountability for application of resources entrusted to Accounting Officers is reported to the stakeholders. Failure to present financial statements properly impairs interpretation and analysis of entity performances. \nThis was mainly attributed to understaffing, lack of training, Low levels of practical experience by clerks and non-adherence to the guidance provided in the Local Governments\u2019 Financial and Accounting Manual, 2007 and other accounting standards. \nI advised the Accounting Officers to liaise with responsible authorities to address the staffing and capacity gaps in the Lower Local Governments \n114", "metadata": {"headings": [{"headings_0": {"content": "iv. Accumulation of Payables v. Accumulation of Receivables", "page": 126, "level": 4}}, {"headings_1": {"content": "ii. Unaccounted for Advances", "page": 126, "level": 2}}, [{"headings_0": {"content": "iv. Accumulation of Payables v. Accumulation of Receivables", "page": 126, "level": 4}}, {"headings_1": {"content": "ii. Unaccounted for Advances", "page": 126, "level": 2}}], [{"headings_0": {"content": "iv. Accumulation of Payables v. Accumulation of Receivables", "page": 126, "level": 4}}, {"headings_1": {"content": "ii. Unaccounted for Advances", "page": 126, "level": 2}}], [{"headings_0": {"content": "iv. Accumulation of Payables v. Accumulation of Receivables", "page": 126, "level": 4}}, {"headings_1": {"content": "ii. Unaccounted for Advances", "page": 126, "level": 2}}], [{"headings_0": {"content": "iv. Accumulation of Payables v. Accumulation of Receivables", "page": 126, "level": 4}}, {"headings_1": {"content": "ii. Unaccounted for Advances", "page": 126, "level": 2}}]], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["**1**", "**Buvuma DLG**", "**64,557,081**", "**64,557,081**", "**-**", "**8,452,682,816**", "**8,452,682,816**", "**-**", "**1,437,885,439**", "**1,157,058,269**", "**(280,827,170)**", "**10,262,302,270**", "**10,262,302,270**", "**-**", "**19,524,305**", "**19,524,305**", "**-**", "**749,134,835**", "**1,004,697,239**", "**255,562,404**", "**749,134,835**", "**1,004,697,239**", "**255,562,404**", "**(170,269,584)**", "", "**-**", "**-**", "**-**"], ["**2**", "**Kapchorwa DLG(HI)**", "**252,903,737**", "**252,903,737**", "**-**", "**13,143,950,303**", "**13,143,950,303**", "**-**", "**1,283,441,411**", "**1,283,441,411**", "**-**", "**14,678,002,743**", "**14,737,217,587**", "**(59,214,844)**", "**97,376,816**", "**97,376,816**", "**-**", "**742,197,008**", "**742,197,008**", "**-**", "**695,621,729**", "**695,621,729**", "**-**", "**-**", "", "**311,816,647**", "**311,816,647**", "**-**"], ["**3**", "**Bukomansimbi DLG**", "**145,092,353**", "**145,092,353**", "**-**", "**13,175,303,103**", "**13,175,303,103**", "**-**", "**1,592,115,707**", "**1,592,115,707**", "**-**", "**15,022,441,276**", "**16,161,636,323**", "**(1,139,195,047)**", "**593,588,707**", "**593,588,707**", "**-**", "**845,663,073**", "**839,163,073**", "**6,500,000**", "**1,031,926,837**", "**1,025,426,837**", "**6,500,000**", "**-**", "**-**", "**413,134,531**", "**413,134,531**", "**-**"]], "metadata": {"headings": [{"headings_0": {"content": "iv. Accumulation of Payables v. Accumulation of Receivables", "page": 126, "level": 4}}, {"headings_1": {"content": "ii. Unaccounted for Advances", "page": 126, "level": 2}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Ref.", "DISTRICT", "Local Revenue per Separate AFS", "Local Revenue Per Consolidated FS", "Variance", "Government Grants per Separate AFS", "Government Grants Per Consolidated FS", "variance", "transfers from other govt units SAFS", "transfers from other govt units CS", "Variance", "Expenditure as per separate AFS", "Expenditure Per Consolidated FS", "Variance", "Cash & Cash equivalents per separate AFS", "Cash & Cash equivalents per Consolidation schedule", "Cash & Cash equivalents - Variance", "Receivables -SAFS", "Receivables -CS", "Variance", "Payables - SAFS", "Payables -CS", "Payables - Variance", "SOCE (Adjustments to opening balances - SAFS", "SOCE (Adjustments to opening balances - Variance", "Pensions& gratuity SFAS", "Pensions& gratuity CS", "Variance"], "type": "table"}}, {"content": [["**1**", "**Buvuma DLG**", "**64,557,081**", "**64,557,081**", "**-**", "**8,452,682,816**", "**8,452,682,816**", "**-**", "**1,437,885,439**", "**1,157,058,269**", "**(280,827,170)**", "**10,262,302,270**", "**10,262,302,270**", "**-**", "**19,524,305**", "**19,524,305**", "**-**", "**749,134,835**", "**1,004,697,239**", "**255,562,404**", "**749,134,835**", "**1,004,697,239**", "**255,562,404**", "**(170,269,584)**", "", "**-**", "**-**", "**-**"], ["**2**", "**Kapchorwa DLG(HI)**", "**252,903,737**", "**252,903,737**", "**-**", "**13,143,950,303**", "**13,143,950,303**", "**-**", "**1,283,441,411**", "**1,283,441,411**", "**-**", "**14,678,002,743**", "**14,737,217,587**", "**(59,214,844)**", "**97,376,816**", "**97,376,816**", "**-**", "**742,197,008**", "**742,197,008**", "**-**", "**695,621,729**", "**695,621,729**", "**-**", "**-**", "", "**311,816,647**", "**311,816,647**", "**-**"], ["**3**", "**Bukomansimbi DLG**", "**145,092,353**", "**145,092,353**", "**-**", "**13,175,303,103**", "**13,175,303,103**", "**-**", "**1,592,115,707**", "**1,592,115,707**", "**-**", "**15,022,441,276**", "**16,161,636,323**", "**(1,139,195,047)**", "**593,588,707**", "**593,588,707**", "**-**", "**845,663,073**", "**839,163,073**", "**6,500,000**", "**1,031,926,837**", "**1,025,426,837**", "**6,500,000**", "**-**", "**-**", "**413,134,531**", "**413,134,531**", "**-**"]], "metadata": {"headings": [{"headings_0": {"content": "iv. Accumulation of Payables v. Accumulation of Receivables", "page": 126, "level": 4}}, {"headings_1": {"content": "ii. Unaccounted for Advances", "page": 126, "level": 2}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Ref.", "DISTRICT", "Local Revenue per Separate AFS", "Local Revenue Per Consolidated FS", "Variance", "Government Grants per Separate AFS", "Government Grants Per Consolidated FS", "variance", "transfers from other govt units SAFS", "transfers from other govt units CS", "Variance", "Expenditure as per separate AFS", "Expenditure Per Consolidated FS", "Variance", "Cash & Cash equivalents per separate AFS", "Cash & Cash equivalents per Consolidation schedule", "Cash & Cash equivalents - Variance", "Receivables -SAFS", "Receivables -CS", "Variance", "Payables - SAFS", "Payables -CS", "Payables - Variance", "SOCE (Adjustments to opening balances - SAFS", "SOCE (Adjustments to opening balances - Variance", "Pensions& gratuity SFAS", "Pensions& gratuity CS", "Variance"], "type": "table"}}, {"content": [["**1**", "**Buvuma DLG**", "**64,557,081**", "**64,557,081**", "**-**", "**8,452,682,816**", "**8,452,682,816**", "**-**", "**1,437,885,439**", "**1,157,058,269**", "**(280,827,170)**", "**10,262,302,270**", "**10,262,302,270**", "**-**", "**19,524,305**", "**19,524,305**", "**-**", "**749,134,835**", "**1,004,697,239**", "**255,562,404**", "**749,134,835**", "**1,004,697,239**", "**255,562,404**", "**(170,269,584)**", "", "**-**", "**-**", "**-**"], ["**2**", "**Kapchorwa DLG(HI)**", "**252,903,737**", "**252,903,737**", "**-**", "**13,143,950,303**", "**13,143,950,303**", "**-**", "**1,283,441,411**", "**1,283,441,411**", "**-**", "**14,678,002,743**", "**14,737,217,587**", "**(59,214,844)**", "**97,376,816**", "**97,376,816**", "**-**", "**742,197,008**", "**742,197,008**", "**-**", "**695,621,729**", "**695,621,729**", "**-**", "**-**", "", "**311,816,647**", "**311,816,647**", "**-**"], ["**3**", "**Bukomansimbi DLG**", "**145,092,353**", "**145,092,353**", "**-**", "**13,175,303,103**", "**13,175,303,103**", "**-**", "**1,592,115,707**", "**1,592,115,707**", "**-**", "**15,022,441,276**", "**16,161,636,323**", "**(1,139,195,047)**", "**593,588,707**", "**593,588,707**", "**-**", "**845,663,073**", "**839,163,073**", "**6,500,000**", "**1,031,926,837**", "**1,025,426,837**", "**6,500,000**", "**-**", "**-**", "**413,134,531**", "**413,134,531**", "**-**"]], "metadata": {"headings": [{"headings_0": {"content": "iv. Accumulation of Payables v. Accumulation of Receivables", "page": 126, "level": 4}}, {"headings_1": {"content": "ii. Unaccounted for Advances", "page": 126, "level": 2}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Ref.", "DISTRICT", "Local Revenue per Separate AFS", "Local Revenue Per Consolidated FS", "Variance", "Government Grants per Separate AFS", "Government Grants Per Consolidated FS", "variance", "transfers from other govt units SAFS", "transfers from other govt units CS", "Variance", "Expenditure as per separate AFS", "Expenditure Per Consolidated FS", "Variance", "Cash & Cash equivalents per separate AFS", "Cash & Cash equivalents per Consolidation schedule", "Cash & Cash equivalents - Variance", "Receivables -SAFS", "Receivables -CS", "Variance", "Payables - SAFS", "Payables -CS", "Payables - Variance", "SOCE (Adjustments to opening balances - SAFS", "SOCE (Adjustments to opening balances - Variance", "Pensions& gratuity SFAS", "Pensions& gratuity CS", "Variance"], "type": "table"}}, {"content": [["**1**", "**Buvuma DLG**", "**64,557,081**", "**64,557,081**", "**-**", "**8,452,682,816**", "**8,452,682,816**", "**-**", "**1,437,885,439**", "**1,157,058,269**", "**(280,827,170)**", "**10,262,302,270**", "**10,262,302,270**", "**-**", "**19,524,305**", "**19,524,305**", "**-**", "**749,134,835**", "**1,004,697,239**", "**255,562,404**", "**749,134,835**", "**1,004,697,239**", "**255,562,404**", "**(170,269,584)**", "", "**-**", "**-**", "**-**"], ["**2**", "**Kapchorwa DLG(HI)**", "**252,903,737**", "**252,903,737**", "**-**", "**13,143,950,303**", "**13,143,950,303**", "**-**", "**1,283,441,411**", "**1,283,441,411**", "**-**", "**14,678,002,743**", "**14,737,217,587**", "**(59,214,844)**", "**97,376,816**", "**97,376,816**", "**-**", "**742,197,008**", "**742,197,008**", "**-**", "**695,621,729**", "**695,621,729**", "**-**", "**-**", "", "**311,816,647**", "**311,816,647**", "**-**"], ["**3**", "**Bukomansimbi DLG**", "**145,092,353**", "**145,092,353**", "**-**", "**13,175,303,103**", "**13,175,303,103**", "**-**", "**1,592,115,707**", "**1,592,115,707**", "**-**", "**15,022,441,276**", "**16,161,636,323**", "**(1,139,195,047)**", "**593,588,707**", "**593,588,707**", "**-**", "**845,663,073**", "**839,163,073**", "**6,500,000**", "**1,031,926,837**", "**1,025,426,837**", "**6,500,000**", "**-**", "**-**", "**413,134,531**", "**413,134,531**", "**-**"], ["**4**", "**Kikuube DLG**", "**312,481,788**", "**312,481,788**", "**-**", "**13,950,553,477**", "**13,950,553,477**", "**-**", "**1,450,170,454**", "**1,450,170,454**", "**-**", "**16,556,988,470**", "**16,681,988,470**", "**(125,000,000)**", "**2,909,754,150**", "**2,909,754,150**", "**-**", "**77,569,892**", "**77,569,892**", "**-**", "**75,000,000**", "**-**", "**75,000,000**", "**-**", "**-**", "**-**", "**-**", "**-**"], ["**5**", "**Kibaale DLG**", "**155,192,006**", "**155,192,006**", "**-**", "**14,743,267,813**", "**14.743,267,813**", "**-**", "", "", "", "**16,684,245,075**", "**16,815,159,684**", "**(130,914,609)**", "**39,012,753**", "**39,012,753**", "**-**", "**1,361,961,611**", "**1,361,961,611**", "**-**", "**1,342,309,549**", "**1,342,309,549**", "**-**", "**(82,365,021)**", "", "**-**", "**-**", "**-**"], ["**6**", "**Rukiga DLG**", "**144,298,926**", "**144,298,926**", "**-**", "**14,864,512,204**", "**14,864,512,204**", "**-**", "**952,731,889**", "**952,731,889**", "**-**", "**13,478,479,324**", "**13,611,960,026**", "**(133,480,702)**", "**233,985,432**", "**233,985,432**", "**-**", "**501,726,306**", "**501,726,306**", "**-**", "**638,422,674**", "**638,422,674**", "**-**", "**-**", "**-**", "**-**", "**-**", "**-**"], ["**7**", "**Amolatar**", "**363,644,117**", "**363,644,117**", "**-**", "**15,311,094,203**", "**15,311,094,203**", "**-**", "**2,396,256,440**", "**2,396,256,440**", "**-**", "**17,760,735,960**", "**18,048,552,016**", "**(287,816,056)**", "**8,913,579**", "**8,913,579**", "**-**", "**1,351,949,634**", "**1,300,854,168**", "**51,095,466**", "**1,353,084,784**", "**1,301,989,318**", 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"**28,599,508,160**", "**(177,445,620)**", "**587,717,003**", "**277,388,550**", "**310,328,453**", "**824,738,220**", "**824,738,220**", "**-**", "**816,044,188**", "**816,044,188**", "**-**", "**217,391,070**", "", "**49,879,941**", "**49,879,941**", "**-**"], ["**39**", "**Kyenjojo DLG**", "**356,129,220**", "**356,129,220**", "**-**", "**28,626,263,946**", "**28,626,263,946**", "**-**", "**2,190,758,430**", "**2,190,758,430**", "**-**", "**28,938,412,071**", "**29,001,048,844**", "**(62,636,773)**", "**239,936,977**", "**177,300,204**", "**62,636,773**", "**2,595,712,930**", "**1,647,290,187**", "**948,422,743**", "**2,562,160,283**", "**1,613,737,540**", "**948,422,743**", "**2,490,911**", "", "**-**", "", ""], ["**40**", "**Kamuli DLG**", "**244,695,038**", "**244,795,083**", "**(100,045)**", "**29,451,009,600**", "**33,071,600,711**", "**(3,620,591,111)**", "**38,780,948,164**", "**38,753,026,036**", "**27,922,128**", "**34,044,948**", "**34,044,948**", "**-**", "**1,467,239,983**", "**1,467,239,983**", "**-**", "**1,514,331,570**", "**1,471,187,228**", "**43,144,342**", "**(208,580)**", "", "", "", "", "", "", ""], ["**41**", "**Mbarara DLG**", "**830,912,389**", "**830,912,389**", "**-**", "**31,318,903,308**", "**31,318,903,308**", "**-**", "**1,082,638,053**", "**1,082,638,053**", "**-**", "**33,382,783,038**", "**33,382,783,038**", "**-**", "**170,373,464**", "**170,373,464**", "**-**", "**594,757,712**", "**594,757,712**", "**-**", "**711,035,947**", "**711,035,947**", "**-**", "**(71,511,141)**", "**(71,511,141)**", "**-**", "**-**", "**-**"], ["**42**", "**Rukungiri DLG(HI)**", "**296,632,143**", "**296,632,143**", "**-**", "**32,971,334,029**", "**32,971,334,029**", "**-**", "**1,895,447,388**", "**1,895,447,388**", "**-**", "**35,224,487,101**", "**35,274,195,331**", "**(49,708,230)**", "**94,002,535**", "**94,002,535**", "**-**", "**1,348,930,276**", "**1,348,930,276**", "**-**", "**1,469,645,072**", "**1,469,645,072**", "**-**", "**-**", "**-**", "**-**", "**-**", "**-**"], ["**43**", "**Mayuge DLG**", "**460,948,765**", "**460,948,765**", "**-**", "**33,355,800,793**", "**33,355,800,793**", "**-**", "**33,464,564,730**", "**33,476,118,630**", "**(11,553,900)**", "**90,807,456**", "**90,807,456**", "**-**", "**1,676,039,713**", "**1,676,039,713**", "**-**", "**1,088,823,521**", "**1,088,823,521**", "**-**", "**(95,506,072)**", "", "", "", "", "", "", ""], ["**44**", "**Yumbe DLG**", "**203,002,588**", "**-**", "**203,002,588**", "**33,759,576,931**", "**-**", "**33,759,576,931**", "**15,309,900,154**", "**-**", "**15,309,900,154**", "**52,072,052,793**", "**31,893,051,397**", "**20,179,001,396**", "**203,341,113**", "**-**", "**203,341,113**", "**3,732,040,374**", "**-**", "**3,732,040,374**", "**2,107,948,392**", "**-**", "**2,107,948,392**", "**(1,947,783,870)**", "**(1,947,783,870)**", "**342,488,601**", "**-**", "**342,488,601**"], ["**45**", "**Isingiro DLG**", "**471,076,668**", "**470,973,729**", "**102,939**", "**35,118,729,507**", "**35,118,832,446**", "**(102,939)**", "**140,000**", "**140,000**", "**-**", "**45,498,636,524**", "**45,798,548,709**", "**(299,912,185)**", "**268,103,807**", "**268,103,807**", "**-**", "**1,129,724,083**", "**1,129,724,083**", "**-**", "**2,796,726,008**", "**2,796,726,008**", "**-**", "**-**", "**-**", "**-**", "**-**", "**-**"], ["**46**", "**Ntungamo DLG(HI)**", "**314,537,913**", "**314,537,913**", "**-**", "**40,194,744,441**", "**40,194,744,441**", "**-**", "**2,657,032,930**", "**2,657,032,930**", "**-**", "**42,543,111,432**", "**44,003,923,479**", "**(1,460,812,047)**", "**748,246,237**", "**748,246,237**", "**-**", "**723,828,675**", "**723,828,675**", "**-**", "**1,901,471,853**", "**1,901,471,853**", "**-**", "**(53,341,724)**", "**(53,341,724)**", "**16,068,903**", "**16,068,903**", "**-**"], ["**47**", "**MBALE DLG**", "**615,870,040**", "**615,870,040**", "**-**", "**41,081,827,059**", "**41,081,827,059**", "**-**", "**4,027,349,863**", "**-**", "**4,027,349,863**", "**45,282,019,388**", "**45,789,684,342**", "**(507,664,954)**", "**283,224,480**", "**283,224,480**", "**-**", "**1,392,314,040**", "**1,392,314,040**", "**-**", "**1,412,325,812**", "**1,412,325,812**", "**-**", "", "", "**484,665,774**", "**484,665,774**", "**-**"], ["**48**", "**Tororo DLG**", "**499,956,848**", "**499,956,848**", "**-**", "**42,132,218,306**", "**42,132,218,306**", "**-**", "**5,237,244,214**", "**5,237,244,214**", "**-**", "**48,109,490,337**", "**48,573,865,452**", "**(464,375,115)**", "**85,959,391**", "**85,959,391**", "**-**", "**1,712,751,201**", "**1,712,751,201**", "**-**", "**1,804,373,655**", "**1,804,373,655**", "**-**", "**337,935,718**", "", "**-**", "**-**", "**-**"], ["**49**", "**Kasese DLG**", "**1,004,418,753**", "**1,430,879,451**", "**(426,460,698)**", "**56,359,771,577**", "**59,021,389,287**", "**(2,661,617,710)**", "**5,061,917,862**", "**4,369,886,508**", "**692,031,354**", "**63,248,262,016**", "**66,716,722,144**", "**(3,468,460,128)**", "**570,741,294**", "**227,586,748**", "**343,154,546**", "**346,075,678**", "**2,884,489,003**", "**(2,538,413,325)**", "**1,220,859,157**", "**3,130,989,676**", "**(1,910,130,519)**", "**-**", "**-**", "**-**", "**-**", "**-**"], ["**50**", "**Kasese DLG**", "**1,440,879,451**", "**1,430,879,451**", "**10,000,000**", "**59,021,389,287**", "**59,021,389,287**", "**-**", "**4,369,886,508**", "**4,369,886,508**", "**-**", "**65,946,631,717**", "**66,716,722,144**", "**(770,090,427)**", "**772,621,702**", "**227,586,748**", "**545,034,954**", "**2,884,489,003**", "**2,884,489,003**", "**-**", "**4,575,657,371**", "**3,130,989,676**", "**1,444,667,695**", "**344,574,580**", "", "**-**", "**-**", "**-**"], ["**Total**", "**17,744,124,541**", "**17,861,653,276**", "**(117,528,735)**", "**1,198,197,596,047**", "**1,133,097,931,541**", "**50,098,196,399**", "**280,157,271,805**", "**257,922,204,042**", "**22,235,067,763**", "**1,215,680,108,298**", "**1,208,436,896,640**", "**8,315,317,954**", "**23,634,560,872**", "**20,974,058,722**", "**2,660,502,150**", "**59,978,667,165**", "**56,113,928,439**", "**2,454,059,192**", "**59,336,149,581**", "**58,054,427,394**", "**1,631,416,839**", "**(2,440,071,938)**", "**(6,262,321,110)**", "**14,559,420,791**", "**16,169,661,126**", "**(1,610,240,335)**", null]], "metadata": {"headings": [{"headings_0": {"content": "iv. Accumulation of Payables v. Accumulation of Receivables", "page": 126, "level": 4}}, {"headings_1": {"content": "ii. Unaccounted for Advances", "page": 126, "level": 2}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Ref.", "DISTRICT", "Local Revenue per Separate AFS", "Local Revenue Per Consolidated FS", "Variance", "Government Grants per Separate AFS", "Government Grants Per Consolidated FS", "variance", "transfers from other govt units SAFS", "transfers from other govt units CS", "Variance", "Expenditure as per separate AFS", "Expenditure Per Consolidated FS", "Variance", "Cash & Cash equivalents per separate AFS", "Cash & Cash equivalents per Consolidation schedule", "Cash & Cash equivalents - Variance", "Receivables -SAFS", "Receivables -CS", "Variance", "Payables - SAFS", "Payables -CS", "Payables - Variance", "SOCE (Adjustments to opening balances - SAFS", "SOCE (Adjustments to opening balances - Variance", "Pensions& gratuity SFAS", "Pensions& gratuity CS", "Variance"], "type": "table"}}, {"content": "Alebtong DLG : Adjustment for recoverable advance in the SOCE.", "metadata": {"headings": [{"headings_0": {"content": "iv. Accumulation of Payables v. Accumulation of Receivables", "page": 126, "level": 4}}, {"headings_1": {"content": "ii. Unaccounted for Advances", "page": 126, "level": 2}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Kole DLG: Donor funds worth 359,134,985 not captured by our template. Difference in expenditure of UGX 63,986,225 relates to payables incurred", "metadata": {"headings": [{"headings_0": {"content": "Kole DLG: Donor funds worth 359,134,985 not captured by our template. Difference in expenditure of UGX 63,986,225 relates to payables incurred", "page": 127, "level": 6}}, {"headings_1": {"content": "iv. Accumulation of Payables v. Accumulation of Receivables", "page": 126, "level": 4}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "during the \nyear but the schedule for the same is not on the Kole accounts.", "metadata": {"headings": [{"headings_0": {"content": "Kole DLG: Donor funds worth 359,134,985 not captured by our template. Difference in expenditure of UGX 63,986,225 relates to payables incurred", "page": 127, "level": 6}}, {"headings_1": {"content": "iv. Accumulation of Payables v. Accumulation of Receivables", "page": 126, "level": 4}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Pader DLG: Donor funds worth 273,183,808 not captured by our template. Difference of expenditure of UGX 767,661,160 relates to cash at hand of UGX 617,661,160 for activities that are yet to be done and", "metadata": {"headings": [{"headings_0": {"content": "Pader DLG: Donor funds worth 273,183,808 not captured by our template. Difference of expenditure of UGX 767,661,160 relates to cash at hand of UGX 617,661,160 for activities that are yet to be done and", "page": 127, "level": 6}}, {"headings_1": {"content": "Kole DLG: Donor funds worth 359,134,985 not captured by our template. Difference in expenditure of UGX 63,986,225 relates to payables incurred", "page": 127, "level": 6}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "UGX 150,000,000 advanced to a contractor for upgrade of Lapul Cwida HC II to HC III.", "metadata": {"headings": [{"headings_0": {"content": "Pader DLG: Donor funds worth 273,183,808 not captured by our template. Difference of expenditure of UGX 767,661,160 relates to cash at hand of UGX 617,661,160 for activities that are yet to be done and", "page": 127, "level": 6}}, {"headings_1": {"content": "Kole DLG: Donor funds worth 359,134,985 not captured by our template. Difference in expenditure of UGX 63,986,225 relates to payables incurred", "page": 127, "level": 6}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["**Cr**", "**15,876,394,422**"]], "metadata": {"headings": [{"headings_0": {"content": "Pader DLG: Donor funds worth 273,183,808 not captured by our template. Difference of expenditure of UGX 767,661,160 relates to cash at hand of UGX 617,661,160 for activities that are yet to be done and", "page": 127, "level": 6}}, {"headings_1": {"content": "Kole DLG: Donor funds worth 359,134,985 not captured by our template. Difference in expenditure of UGX 63,986,225 relates to payables incurred", "page": 127, "level": 6}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Dr", "13,429,879,296"], "type": "table"}}, {"content": "ANNEXURES", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 128, "level": 3}}, {"headings_1": {"content": "Pader DLG: Donor funds worth 273,183,808 not captured by our template. Difference of expenditure of UGX 767,661,160 relates to cash at hand of UGX 617,661,160 for activities that are yet to be done and", "page": 127, "level": 6}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "ANNEXURE 1: OTHER INFORMATION, ACCOUNTING OFFICER\u2019S AND MY", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 128, "level": 3}}, {"headings_1": {"content": "Pader DLG: Donor funds worth 273,183,808 not captured by our template. Difference of expenditure of UGX 767,661,160 relates to cash at hand of UGX 617,661,160 for activities that are yet to be done and", "page": 127, "level": 6}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "RESPONSIBILITIES", "metadata": {"headings": [{"headings_0": {"content": "RESPONSIBILITIES", "page": 128, "level": 3}}, {"headings_1": {"content": "ANNEXURES", "page": 128, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 128, "level": 3}}, {"headings_1": {"content": "RESPONSIBILITIES", "page": 128, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. \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.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 128, "level": 3}}, {"headings_1": {"content": "RESPONSIBILITIES", "page": 128, "level": 3}}, [{"headings_0": {"content": "Other Information", "page": 128, "level": 3}}, {"headings_1": {"content": "RESPONSIBILITIES", "page": 128, "level": 3}}]], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Responsibilities of Management for the Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 128, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 128, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "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 Officers are accountable to Parliament for the funds and resources of the Votes/Entities under their control. \nThe Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore responsible for the preparation of Consolidated Financial Statements of Local Governments in accordance with the requirements of the Public Finance Management Act 2015, and the Local Governments Financial and Accounting Manual, 2007 and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatements, whether due to fraud or error. \nThe Accountant General is responsible for overseeing the Government\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 128, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 128, "level": 3}}, [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 128, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 128, "level": 3}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 128, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 128, "level": 3}}]], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 128, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 128, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "My objectives as required by Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Sections 13 and 19 of the National Audit Act, 2008 are to obtain reasonable assurance about whether the consolidated financial statements as a whole are free from material misstatement,", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 128, "level": 3}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 128, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable", "metadata": {"headings": [{"headings_0": {"content": "whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable", "page": 128, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 128, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance", "metadata": {"headings": [{"headings_0": {"content": "whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable", "page": 128, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 128, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "with ISSAI\u2019s will always detect a material misstatement when it exists. Misstatements can arise from", "metadata": {"headings": [{"headings_0": {"content": "with ISSAI\u2019s will always detect a material misstatement when it exists. Misstatements can arise from", "page": 128, "level": 2}}, {"headings_1": {"content": "whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable", "page": 128, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "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 consolidated financial statements. \n115 \nAs part of an audit in accordance with ISSAI, I exercise professional judgment and maintain professional skepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "with ISSAI\u2019s will always detect a material misstatement when it exists. Misstatements can arise from", "page": 128, "level": 2}}, {"headings_1": {"content": "whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable", "page": 128, "level": 2}}, [{"headings_0": {"content": "with ISSAI\u2019s will always detect a material misstatement when it exists. Misstatements can arise from", "page": 128, "level": 2}}, {"headings_1": {"content": "whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable", "page": 128, "level": 2}}], [{"headings_0": {"content": "with ISSAI\u2019s will always detect a material misstatement when it exists. Misstatements can arise from", "page": 128, "level": 2}}, {"headings_1": {"content": "whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable", "page": 128, "level": 2}}]], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 129, "level": 2}}, {"headings_1": {"content": "with ISSAI\u2019s will always detect a material misstatement when it exists. Misstatements can arise from", "page": 128, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Identify and assess the risks of material misstatement of the consolidated 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": "a)", "page": 129, "level": 2}}, {"headings_1": {"content": "with ISSAI\u2019s will always detect a material misstatement when it exists. Misstatements can arise from", "page": 128, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 129, "level": 2}}, {"headings_1": {"content": "a)", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"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", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 129, "level": 2}}, {"headings_1": {"content": "a)", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "an opinion on the effectiveness of the entity\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "an opinion on the effectiveness of the entity\u2019s internal control.", "page": 129, "level": 2}}, {"headings_1": {"content": "b)", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 129, "level": 2}}, {"headings_1": {"content": "an opinion on the effectiveness of the entity\u2019s internal control.", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 129, "level": 2}}, {"headings_1": {"content": "an opinion on the effectiveness of the entity\u2019s internal control.", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "d) Conclude on the appropriateness of management\u2019s use of the going concern basis of", "metadata": {"headings": [{"headings_0": {"content": "d) Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 129, "level": 2}}, {"headings_1": {"content": "c)", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"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 entity\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 consolidated financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit", "metadata": {"headings": [{"headings_0": {"content": "d) Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 129, "level": 2}}, {"headings_1": {"content": "c)", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions", "metadata": {"headings": [{"headings_0": {"content": "evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions", "page": 129, "level": 2}}, {"headings_1": {"content": "d) Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "may cause the entity to fail to deliver its mandate. \ne) Evaluate the overall presentation, structure, and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves a fair presentation. \nI 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 consolidated financial statements of the current period and", "metadata": {"headings": [{"headings_0": {"content": "evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions", "page": 129, "level": 2}}, {"headings_1": {"content": "d) Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 129, "level": 2}}, [{"headings_0": {"content": "evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions", "page": 129, "level": 2}}, {"headings_1": {"content": "d) Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 129, "level": 2}}], [{"headings_0": {"content": "evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions", "page": 129, "level": 2}}, {"headings_1": {"content": "d) Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 129, "level": 2}}], [{"headings_0": {"content": "evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions", "page": 129, "level": 2}}, {"headings_1": {"content": "d) Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 129, "level": 2}}], [{"headings_0": {"content": "evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions", "page": 129, "level": 2}}, {"headings_1": {"content": "d) Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 129, "level": 2}}]], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "metadata": {"headings": [{"headings_0": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}, {"headings_1": {"content": "evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "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. \n116", "metadata": {"headings": [{"headings_0": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}, {"headings_1": {"content": "evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions", "page": 129, "level": 2}}, [{"headings_0": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}, {"headings_1": {"content": "evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions", "page": 129, "level": 2}}]], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["1", "National Agriculture Advisory Services (NAADS) **Opinion** Unqualified", "\u2022 Out of the budgeted revenue of UGX.130.09 million for the year 2018/19, only UGX 47.227 million was collected representing a revenue performance of 36% of the target. \u2022 There was a shortfall in releases amounting to UGX0.324bn representing 0.2%. Further, the entity remained with unspent balance of UGX.39.905bn representing an absorption level of 85%. \u2022 I sampled 80 out-puts worth UGX.238.72bn representing 92% of the total budget and noted that 36 (45%) of the total outputs were not quantified to enable measurement of performance. Further, of the 44 quantified outputs/activities assessed, 9 outputs/activities representing 20% were fully implemented; 17 outputs/activities representing 39% were partially implemented while 18 outputs/activities representing 41% were not implemented at all. \u2022 UGX.303,308,545 was charged to wrong expenditure codes resulting into mischarges. \u2022 Domestic arrears increased by 6.9% from UGX.37.368bn in the previous year to UGX.39.951bn in the year under review. \u2022 A paltry UGX.11,436,056 (0.03%) was provided for settlement of domestic arrears despite having UGX.37.368bn as outstanding commitments from the previous year. UGX.37.368bn was used to settle the arrears. \u2022 Receivables of UGX.2.384bn have been outstanding for a long period and remain uncollected \u2022 LCs to the tune of UGX.3.2bn relating to supplies of milk coolers, generator sets and equipment failed to perform over 2 financial periods. \u2022 NAADS had 18 legal claims resulting from lack of control over distribution of agricultural inputs. \u2022 The Secretariat provided UGX.7.357bn for the construction of the Yumbe fruit factory without a financing agreement detailing the rights and obligations of both parties. \u2022 WHT of UGX.11,408,250 was not deducted for onward remittance to URA. \u2022 The approved structure provides for 73 proposed positions out of which only 56 have been filled, leaving a gap of 17 positions representing 23% inadequate staffing. \u2022 Shortcomings were noted in the implementation of the provisions in Section 3.2.2(a) of the NAADS Human Resource Manual on staff performance management. The gaps identified include non-completion/preparation of bi-annual Performance appraisals, appraisals, performance reviews, failure to implement a framework on rewards and disciplinary system and development of a client\u2019s charter. \u2022 NAADS has no mechanism of informing possible beneficiaries of the support available on value addition facilities intervention. Besides, there were delays in procurement of the facilities averaging 360 days. \u2022 Procurements worth UGX.151.306bn lacked performance securities contrary to PPDA regulations."], ["2", "National Animal Genetic resource centre and Data Bank (NAGRIC &DB) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX5.224Bn representing 29%. Further, the entity remained with unspent balance of UGX.0.053bn representing an absorption level of 99.6%. \u2022 I sampled 47 outputs/activities worth UGX.17.443bn representing 96.6% of the total budget and noted that 1 output/activity representing 2% of the total outputs/activities was not quantified to enable measurement of performance. Furthermore, of the 46 quantified outputs/activities assessed, 21 outputs/activities representing 46% were fully implemented; 18 outputs/activities representing 39% were partially implemented while 7 outputs/activities representing 15% were not implemented at all. \u2022 Out of the projected revenue of UGX.7.064bn for the year 2018/19, only UGX.2.006bn was collected representing a revenue performance of 28.4% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["1", "National Agriculture Advisory Services (NAADS) **Opinion** Unqualified", "\u2022 Out of the budgeted revenue of UGX.130.09 million for the year 2018/19, only UGX 47.227 million was collected representing a revenue performance of 36% of the target. \u2022 There was a shortfall in releases amounting to UGX0.324bn representing 0.2%. Further, the entity remained with unspent balance of UGX.39.905bn representing an absorption level of 85%. \u2022 I sampled 80 out-puts worth UGX.238.72bn representing 92% of the total budget and noted that 36 (45%) of the total outputs were not quantified to enable measurement of performance. Further, of the 44 quantified outputs/activities assessed, 9 outputs/activities representing 20% were fully implemented; 17 outputs/activities representing 39% were partially implemented while 18 outputs/activities representing 41% were not implemented at all. \u2022 UGX.303,308,545 was charged to wrong expenditure codes resulting into mischarges. \u2022 Domestic arrears increased by 6.9% from UGX.37.368bn in the previous year to UGX.39.951bn in the year under review. \u2022 A paltry UGX.11,436,056 (0.03%) was provided for settlement of domestic arrears despite having UGX.37.368bn as outstanding commitments from the previous year. UGX.37.368bn was used to settle the arrears. \u2022 Receivables of UGX.2.384bn have been outstanding for a long period and remain uncollected \u2022 LCs to the tune of UGX.3.2bn relating to supplies of milk coolers, generator sets and equipment failed to perform over 2 financial periods. \u2022 NAADS had 18 legal claims resulting from lack of control over distribution of agricultural inputs. \u2022 The Secretariat provided UGX.7.357bn for the construction of the Yumbe fruit factory without a financing agreement detailing the rights and obligations of both parties. \u2022 WHT of UGX.11,408,250 was not deducted for onward remittance to URA. \u2022 The approved structure provides for 73 proposed positions out of which only 56 have been filled, leaving a gap of 17 positions representing 23% inadequate staffing. \u2022 Shortcomings were noted in the implementation of the provisions in Section 3.2.2(a) of the NAADS Human Resource Manual on staff performance management. The gaps identified include non-completion/preparation of bi-annual Performance appraisals, appraisals, performance reviews, failure to implement a framework on rewards and disciplinary system and development of a client\u2019s charter. \u2022 NAADS has no mechanism of informing possible beneficiaries of the support available on value addition facilities intervention. Besides, there were delays in procurement of the facilities averaging 360 days. \u2022 Procurements worth UGX.151.306bn lacked performance securities contrary to PPDA regulations."], ["2", "National Animal Genetic resource centre and Data Bank (NAGRIC &DB) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX5.224Bn representing 29%. Further, the entity remained with unspent balance of UGX.0.053bn representing an absorption level of 99.6%. \u2022 I sampled 47 outputs/activities worth UGX.17.443bn representing 96.6% of the total budget and noted that 1 output/activity representing 2% of the total outputs/activities was not quantified to enable measurement of performance. Furthermore, of the 46 quantified outputs/activities assessed, 21 outputs/activities representing 46% were fully implemented; 18 outputs/activities representing 39% were partially implemented while 7 outputs/activities representing 15% were not implemented at all. \u2022 Out of the projected revenue of UGX.7.064bn for the year 2018/19, only UGX.2.006bn was collected representing a revenue performance of 28.4% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "117", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["3", "National Agricultural Research Organization (NARO) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.564bn representing 8.1%. Furthermore, the entity remained with unspent balance of UGX.0.004bn representing an absorption level of 99.95%. \u2022 I sampled 111 out-puts and noted that 29 (26%) of the total outputs/activities were not quantified to enable measurement of performance. Furthermore, of the 82 quantified outputs/activities assessed, 42 outputs/activities representing 51% were fully implemented; 21 outputs/activities representing 26% were partially implemented while 19 outputs/activities representing 23% were not implemented at all. \u2022 Out of the budgeted revenue of UGX.7.142bn for the year 2018/19, only UGX .3.611bn was collected representing a revenue performance of 51% of the target. \u2022 The entity received off-budget financing to a tune of UGX.44.9936 bn which was not paid into the consolidated fund contrary to the law. \u2022 UGX.0.129bn was charged on wrong expenditure codes resulting into mischarges. \u2022 Arrears totaling to UGX.1.303bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance management Act, 2015. \u2022 UGX.0.113bn was provided for settlement of domestic arrears despite having UGX.630,364,872 as outstanding commitments from the previous year contrary to Section 13(10) (a) (iv) of the Public Finance Management Act, 2015. \u2022 I observed that ownership of NARO land is faced with many challenges such as land encroachment, land taken away illegally, lack of land titles, expired leases, titled under individuals and titled under Uganda Land Commission and East African Commission Services. \u2022 Shortcomings were noted in the implementation of the provisions in the NARO Human Resource Manual, 2009 on staff performance management. The gaps identified include non-completion of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 There were expenditures of UGX.0.018bn on one off budget account though the entity did not budget nor receive any off-budget financing during the year. \u2022 UGX.0.039bn was charged to wrong expenditure codes resulting onto mischarges. \u2022 A trend analysis of the domestic arrears showed a movement of arrears from UGX.0.149bn in the previous year to UGX.0.335bn in the year under review, an increase of 124%. The arrears remained unsettled at the close of the year. \u2022 NAGRIC & DB had outstanding arrears to the tune of UGX.149,453,658 from the prior year (2017/2018) however, no budget provision was made towards settlement of these arrears in 2018/19. \u2022 UGX.126,300,000 was lost in anticipated sales value of 532 cattle, 232 goats and 75 pigs through death and theft during the year from several NAGRIC & DB farms. \u2022 The entity management is faced with many challenges regarding land, such as land encroachment, land occupied by CAA but not fully compensated, occupied by illegal claimants, lack of land titles, structures illegally demolished, instances of vandalism, titled under individuals and titled under Uganda Land Commission and Uganda Livestock Industries Ltd. \u2022 LCs for construction works from the previous year (2017/18) with outstanding balances of UGX.445,813,837 failed to perform within the contractual timelines. At the time of inspection, a number of projects were ongoing. \u2022 Shortcomings were noted in the implementation of the provisions in the NAGRIC & DB Human Resource Manual, 2013 on staff performance management. The gaps identified include non- completion of performance plans, failure to undertake performance appraisals, failure to undertake quarterly performance reviews, non functioning reward and sanctions committee and lack of client\u2019s charter. \u2022 The entity carried out its operations without a constituted board appointed by the Minister contrary to section 17(1) of the Animal Breeding Act 2001. \u2022 NAGRIC & DB has an approved staff structure of 175 positions but only 86 (49%) positions are filled leaving 90 (51%) vacant."], "type": "table"}}, {"content": "118", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["4", "Ministry of Agriculture Animal Industry and Fisheries (MAAIF) **Opinion** Unqualified", "\u2022 Out of the budgeted revenue of UGX.2.682bn for the year 2018/19, UGX.3.444bn was collected resulting into over collection of UGX.762 million representing performance of 128% of the target. \u2022 The Ministry received off-budget financing directly from development partners to a tune of UGX 3.578bn which was never paid into the consolidated fund. \u2022 There was a shortfall in releases amounting to UGX.19.848bn representing 13.4%. Further, the entity remained with unspent balances of UGX.1.021bn representing an absorption level of 99.2%. \u2022 I sampled 275 out-puts worth UGX.91.948 representing 62% of the total budget and noted that 11 (4%) of the total outputs were not quantified to enable measurement of performance. Further, of the 264 quantified outputs assessed, 218 outputs representing 82.6% were fully implemented; 45 output representing 17% was partially implemented while 1 output representing 0.4% was not implemented at all. \u2022 UGX.415 million was irregularly diverted from the activities on which it was budgeted and spent on other activities without seeking and obtaining the necessary approvals. \u2022 Domestic arrears decreased by 10% from 27.064bn in the previous year to UGX. 24.190bn in the year under review. The arrears remained unsettled at the close of the year. \u2022 The entity had domestic arrears to the tune of UGX.27,064,751,206 from the previous year but UGX.3,082,051,060 (11.4%) was provided for settlement. \u2022 Challenges were noted in regarding certification of Ugandan Agriculture exports that included: lack of enabling laws and regulations, separation of activities, under staffing, lack of necessarily skills, failure to appoint Technical Committee, lack of equipment to detect defective products, lack of space to store products before testing and use of blank copies to certify cleared products. These could have resulted in a number of interceptions at the International market which stood at 89 in 2019. \u2022 Land measuring 299.9 acres lacked titles and there were no records to support property measuring 98 acres. Besides, several plots, 359,360,361,362,363,364, 368 and 366 were identified as having been curved out of the Bukalasa College land without any formal authorization and in complete disregard of the existing land titles. \u2022 Out of 875 approved staff positions, only 580 (66%) had been filled leaving 295 (34%) vacant. \u2022 Shortcomings were noted in the implementation of staff performance management initiatives. The gaps identified include: non-completion of Performance Agreements and performance plans, low staff numbers completing and signing off performance appraisals, lack of quarterly performance reviews, failure to prepare performance improvement plans, non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS, non-maintenance of the official staff attendance register, weak internal controls in the management of staff attendance record system, non-functional rewards and sanctions framework and failure to have an approved client charter. \u2022 There were significant delays in procurements ranging from 60 days (2 months) to 335 days (11 months)."], ["5", "Enhancing National Food Security Through Increased Rice Production **Opinion**", "\u2022 The ENRP did not include the National extension framework while designing the project. \u2022 The project has no information backup for system and neither does it have a policy on IT. \u2022 There was a shortfall in releases amounting to UGX.23.1Bn representing 98%. \u2022 The ministry had delayed to conduct environmental social impact assessment (ESIA)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS performance plans, failure to undertake performance appraisals, lack of mechanism to monitor staff attendance and lack of a Clients charter. \u2022 Out of the approved 995 staff positions, 873 (87%) positions had been filled leaving 112 (12%) positions vacant. \u2022 28 staff had voluntarily resigned from NARO within the year 2018/19 due to payment of low salaries to NARO scientists compared with salaries paid by GOU to scientists in other government organizations."], "type": "table"}}, {"content": "119", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["6", "Agriculture Cluster Development Program (ACDP) **Opinion** Unqualified", "\u2022 The project had a budget shortfall of UGX.11.5Bn representing 10% underfunding. Furthermore, UGX.64.2Bn was unutilized which represents low absorption capacity of 38%. \u2022 USD.155,850 (UGX.0.577Bn) was incurred as annual interest charge on withdrawn unwithdrawn financing balances of USD.31.17million (UGX.11,532,900,000). \u2022 I sampled 31 out-puts and noted that 24 (77%) of the total outputs were not quantified to enable measurement of performance. Further, of the 7 quantified outputs assessed, 3 outputs representing 14% were fully implemented, 1 output representing 83% was partially implemented while 3 outputs representing 3% were not implemented at all. \u2022 I noted that the approval of budget for the financial year 2018/19 was delayed by 3 months. \u2022 There was a shortfall in GoU counterpart funding of UGX.41,000,000 (10%). \u2022 Performance of project key activities was faced with challenges of delays in procurement of the Electronic Voucher Management System (EVMS)EVMS, lack of installation certificates for the EVMS, lack of operational testing certificate for the EVMS and lack of technical assistance on EVMS pilot projects. \u2022 Anticipated enrolment of beneficiaries to the e-voucher of 240,500 farmers was not achieved thus hindering the attainment of the project objective. \u2022 EVMS processes faced significant challenges of low Registration and enrolment of beneficiaries and regional Agro dealers, lack of guidelines for verification of prices and quality of inputs and services, information overload, lack of needed distribution agent networks or local agro input dealers, failure to promptly disburse payments to agro input dealers. These hampered monitoring and supervision of the project. \u2022 I noted significant delays in procurements ranging from 50 days to 360 days. \u2022 There was delayed Supply and Installation Works for Solar powered Irrigation Equipment which exposed the Project to a risk of abandoned works and delayed service delivery to the beneficiary communities. \u2022 I observed delays in the implementation of some activities and unimplemented activities such as low number of beneficiaries trained by the electronic voucher management agency (EVMA) in financial literacy, input use and system use, low number of direct project beneficiaries, low number of farmers enrolled into the system and inadequate effectiveness in the implementation of the project activities."], ["7", "Regional Pastoral Livelihoods Resilience Project (RPLRP) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 27,906,095,054 representing (31%) % of the budget. Further, the Project remained with unspent balance of UGX. 56,739,841,520 representing absorption level of 38%. \u2022 I reviewed all 180 out-puts worth UGX.89.638bn representing 100% of the total budget and noted that all outputs were quantified to enable measurement of performance. Out of the 180 quantified outputs assessed, 120 outputs representing 67% were fully implemented; 19 outputs representing 11% were partially implemented while 41 output representing 22% were not implemented at all. \u2022 I noted that project funds to the tune of UGX.24,750,000 was transferred to the District TSA account and duly utilized from the account contrary to Paragraph 35 of the PAD 2014. \u2022 Significant delays were noted with some procurements taking more than a year to be concluded and delays from planned contract signing dates ranging from 68 days (2 months) to 376 days (1 year). \u2022 5 contractors signed contracts for livestock marketing and production infrastructure and watering infrastructure worth UGX.37.42bn however; none of the construction works in 6 of the implementing districts sampled was complete (more than 2 months after contract expiry period). \u2022 Watering infrastructure (valley tanks) contractor did not have the minimum equipment on site contrary to what was approved during evaluation. This has slowed down the progress of the construction."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted that MAIIF-ENRP was still using the manual system of accounting for recording its transactions as opposed to IFMS."], "type": "table"}}, {"content": [["6", "Agriculture Cluster Development Program (ACDP) **Opinion** Unqualified", "\u2022 The project had a budget shortfall of UGX.11.5Bn representing 10% underfunding. Furthermore, UGX.64.2Bn was unutilized which represents low absorption capacity of 38%. \u2022 USD.155,850 (UGX.0.577Bn) was incurred as annual interest charge on withdrawn unwithdrawn financing balances of USD.31.17million (UGX.11,532,900,000). \u2022 I sampled 31 out-puts and noted that 24 (77%) of the total outputs were not quantified to enable measurement of performance. Further, of the 7 quantified outputs assessed, 3 outputs representing 14% were fully implemented, 1 output representing 83% was partially implemented while 3 outputs representing 3% were not implemented at all. \u2022 I noted that the approval of budget for the financial year 2018/19 was delayed by 3 months. \u2022 There was a shortfall in GoU counterpart funding of UGX.41,000,000 (10%). \u2022 Performance of project key activities was faced with challenges of delays in procurement of the Electronic Voucher Management System (EVMS)EVMS, lack of installation certificates for the EVMS, lack of operational testing certificate for the EVMS and lack of technical assistance on EVMS pilot projects. \u2022 Anticipated enrolment of beneficiaries to the e-voucher of 240,500 farmers was not achieved thus hindering the attainment of the project objective. \u2022 EVMS processes faced significant challenges of low Registration and enrolment of beneficiaries and regional Agro dealers, lack of guidelines for verification of prices and quality of inputs and services, information overload, lack of needed distribution agent networks or local agro input dealers, failure to promptly disburse payments to agro input dealers. These hampered monitoring and supervision of the project. \u2022 I noted significant delays in procurements ranging from 50 days to 360 days. \u2022 There was delayed Supply and Installation Works for Solar powered Irrigation Equipment which exposed the Project to a risk of abandoned works and delayed service delivery to the beneficiary communities. \u2022 I observed delays in the implementation of some activities and unimplemented activities such as low number of beneficiaries trained by the electronic voucher management agency (EVMA) in financial literacy, input use and system use, low number of direct project beneficiaries, low number of farmers enrolled into the system and inadequate effectiveness in the implementation of the project activities."], ["7", "Regional Pastoral Livelihoods Resilience Project (RPLRP) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 27,906,095,054 representing (31%) % of the budget. Further, the Project remained with unspent balance of UGX. 56,739,841,520 representing absorption level of 38%. \u2022 I reviewed all 180 out-puts worth UGX.89.638bn representing 100% of the total budget and noted that all outputs were quantified to enable measurement of performance. Out of the 180 quantified outputs assessed, 120 outputs representing 67% were fully implemented; 19 outputs representing 11% were partially implemented while 41 output representing 22% were not implemented at all. \u2022 I noted that project funds to the tune of UGX.24,750,000 was transferred to the District TSA account and duly utilized from the account contrary to Paragraph 35 of the PAD 2014. \u2022 Significant delays were noted with some procurements taking more than a year to be concluded and delays from planned contract signing dates ranging from 68 days (2 months) to 376 days (1 year). \u2022 5 contractors signed contracts for livestock marketing and production infrastructure and watering infrastructure worth UGX.37.42bn however; none of the construction works in 6 of the implementing districts sampled was complete (more than 2 months after contract expiry period). \u2022 Watering infrastructure (valley tanks) contractor did not have the minimum equipment on site contrary to what was approved during evaluation. This has slowed down the progress of the construction."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted that MAIIF-ENRP was still using the manual system of accounting for recording its transactions as opposed to IFMS."], "type": "table"}}, {"content": "120", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["8", "Multi-sectoral Food Security & Nutrition Project **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.5.574bn representing 24% of the budget. Further, the entity remained with unspent balance of UGX.13.635bn representing an absorption level of 45%. \u2022 I sampled 67 out-puts worth UGX.22.839bn representing 100% of the total budget and noted that 42 (63%) of the total outputs were not quantified to enable measurement of performance. Further, of the 25 quantified outputs/activities assessed, 11 outputs/activities representing 63% were fully implemented; 9 outputs/activities representing 36% were partially implemented while 5 outputs/activities representing 20% were not implemented at all. \u2022 An evaluation of the logical framework revealed two project activities (seed/planting materials of selected micronutrient rich crops multiplied or produced by lead farmers in project areas and cooking demonstrations carried out at community level) that were lagging far behind and their implementation is estimated at below 50% with only one and half years left to project closure. \u2022 UGX.437,586,015 were transferred and spent from the District Revenue Collection Accounts contrary to World Bank Regulations. \u2022 Four years into project implementation, the District Nutrition Action Plan for Bushenyi District was not yet in place contrary to the Project Appraisal Document (PAD) guideline."], ["9", "Uganda Strategic Analysis and Knowledge Support System (USAKSS) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.259,000,000 (USD.70,000) representing 47%. Further, the entity remained with unspent balance of UGX.185,282 representing an absorption level of 99.9%. \u2022 I reviewed all 12 out-puts worth UGX. 555,000,000 representing 100% of the total budget and noted that 2 (17%) of the total outputs were not quantified to enable measurement of performance. Further, of the 10 quantified outputs/activities assessed, 4 outputs/activities representing 40% were fully implemented; 4 outputs/activities representing 40% were partially implemented while 2 outputs/activities representing 20% were not implemented at all."], ["10", "Agricultural Technology and Agri-business Advisory Services (ATAAS) Closure Project **Opinion** Unqualified", "\u2022 Delayed Project implementation ,some planned activities had not been implemented, hence project implementation was extended yet again by another six months to 31st December, 2018, to allow for completion of activities. \u2022 Undelivered Vehicles \u2013UGX.246, 592,539.36, the contract was made for 115 vehicles and funds fully advanced; only 113 vehicles were delivered as per the receipt documents. Two (2) vehicles worth UGX.246,592,539.36 (USD.66,823.44) were not received by the time of this audit in June 2019. \u2022 Vehicles Not Delivered to Districts but retained at the Ministry, I noted that of the delivered 113 vehicles, 7 were retained at the Centre at the expense of the target Local Governments."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 3 companies were contracted to supply 30 Sahiwal breeding bulls, 75 pure bred Galla goats and 75 pure boar goats to Amudat District for distribution by district officials. However, I was unable to confirm that the intended beneficiaries. \u2022 I observed that project equipment was abused where the project vehicle was taken over by the area LC V Chairman; the project motor cycle was parked and keys withheld by the former District project coordinator and the generator and the ultra-low temperature solar vaccine freezer were still under storage since delivery in 2018."], "type": "table"}}, {"content": [["8", "Multi-sectoral Food Security & Nutrition Project **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.5.574bn representing 24% of the budget. Further, the entity remained with unspent balance of UGX.13.635bn representing an absorption level of 45%. \u2022 I sampled 67 out-puts worth UGX.22.839bn representing 100% of the total budget and noted that 42 (63%) of the total outputs were not quantified to enable measurement of performance. Further, of the 25 quantified outputs/activities assessed, 11 outputs/activities representing 63% were fully implemented; 9 outputs/activities representing 36% were partially implemented while 5 outputs/activities representing 20% were not implemented at all. \u2022 An evaluation of the logical framework revealed two project activities (seed/planting materials of selected micronutrient rich crops multiplied or produced by lead farmers in project areas and cooking demonstrations carried out at community level) that were lagging far behind and their implementation is estimated at below 50% with only one and half years left to project closure. \u2022 UGX.437,586,015 were transferred and spent from the District Revenue Collection Accounts contrary to World Bank Regulations. \u2022 Four years into project implementation, the District Nutrition Action Plan for Bushenyi District was not yet in place contrary to the Project Appraisal Document (PAD) guideline."], ["9", "Uganda Strategic Analysis and Knowledge Support System (USAKSS) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.259,000,000 (USD.70,000) representing 47%. Further, the entity remained with unspent balance of UGX.185,282 representing an absorption level of 99.9%. \u2022 I reviewed all 12 out-puts worth UGX. 555,000,000 representing 100% of the total budget and noted that 2 (17%) of the total outputs were not quantified to enable measurement of performance. Further, of the 10 quantified outputs/activities assessed, 4 outputs/activities representing 40% were fully implemented; 4 outputs/activities representing 40% were partially implemented while 2 outputs/activities representing 20% were not implemented at all."], ["10", "Agricultural Technology and Agri-business Advisory Services (ATAAS) Closure Project **Opinion** Unqualified", "\u2022 Delayed Project implementation ,some planned activities had not been implemented, hence project implementation was extended yet again by another six months to 31st December, 2018, to allow for completion of activities. \u2022 Undelivered Vehicles \u2013UGX.246, 592,539.36, the contract was made for 115 vehicles and funds fully advanced; only 113 vehicles were delivered as per the receipt documents. Two (2) vehicles worth UGX.246,592,539.36 (USD.66,823.44) were not received by the time of this audit in June 2019. \u2022 Vehicles Not Delivered to Districts but retained at the Ministry, I noted that of the delivered 113 vehicles, 7 were retained at the Centre at the expense of the target Local Governments."], ["11", "Coordinating Office for the control of trypanosomiasis in Uganda (COCTU) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.296bn representing 3.6%. Furthermore, the entity remained with unspent balance of UGX.0.036bn representing absorption level of 99.5%. \u2022 I sampled 26 out-puts worth UGX.5.185bn representing 100% of the total budget and noted that 1 output/activity representing 3.8% of the total outputs/activities was not quantified to enable measurement of performance. Furthermore, of the 25 quantified outputs/activities assessed, 21 outputs/activities representing 84% were fully implemented; one (1) output/activity representing 4% was partially implemented while 3 outputs/activities representing 12% were not implemented at all. \u2022 Off-budget financing to a tune of UGX.3.114bn was never paid into the consolidated fund contrary to the law."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 3 companies were contracted to supply 30 Sahiwal breeding bulls, 75 pure bred Galla goats and 75 pure boar goats to Amudat District for distribution by district officials. However, I was unable to confirm that the intended beneficiaries. \u2022 I observed that project equipment was abused where the project vehicle was taken over by the area LC V Chairman; the project motor cycle was parked and keys withheld by the former District project coordinator and the generator and the ultra-low temperature solar vaccine freezer were still under storage since delivery in 2018."], "type": "table"}}, {"content": "121", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["12", "Uganda Coffee Development Authority (UCDA) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX6.027bn representing 6%. Furthermore, the entity remained with unspent balance of UGX.1.991bn representing an absorption level of 98%. \u2022 I sampled 93 outputs/activities worth UGX.80,004,450,000 representing 79% of the total budget and noted that 38 (41%) of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 55 quantified outputs/activities assessed, 27 output/activities representing 49% were fully implemented, 17 outputs/activities representing 31% were partially implemented while 11 outputs/activities representing 20% were not implemented at all. \u2022 The entity charged wrong expenditure codes resulting into mischarges to a tune of UGX.169,708,864. \u2022 UCDA designed a coffee road map to implement a Presidential directive for the achievement of the 20million bags target by 2020 but this is not in tandem with the strategic plan and thus not aligned to the National Development Plan. \u2022 Arrears totalling to UGX.141,249,416,869 remained unsettled at close of the year. \u2022 UGX.2,829,112,000 (2.7%) was provided for settlement of domestic arrears despite having UGX.106,002,772,000 as outstanding commitments from the previous year. \u2022 Shortcomings were noted in the implementation of the provisions in the UCDA Human Resource Manual requirements on staff performance management initiatives. The gaps identified included: non completion of staff performance appraisals, lack of a rewards and sanctions committee and lack of a client\u2019s charter. \u2022 Out of the 224 approved staff positions, only 130 (58%) positions were filled leaving 94 (42%) positions vacant."], ["13", "Vegetable Oil Development Project (VODP) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.8.587 bn representing 13.7%. Further, the entity remained with unspent balance of UGX.2.104 bn representing an absorption level of 96%. \u2022 I sampled 49 out-puts worth UGX.59.805 bn representing 94.2% of the total budget and noted that 32 outputs/activities representing 65% were fully implemented; 13 output/activity representing 27% was partially implemented while 4 output/activity representing 8% was not implemented at all. \u2022 The plan for the project was to acquire a total of 45,200 hectares. However, only 8,166 plantable hectares were acquired implying 44% achievement. \u2022 3 construction projects worth UGX.1.281 bn undertaken during the financial year were not handed over because they were incomplete and were six months beyond their completion dates."], ["14", "Cotton Development Organisation (CDO) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.115bn representing 11%. Furthermore, the entity remained with unspent balance of UGX.0.004bn representing an absorption level of 99.95%. \u2022 I sampled 22 out-puts worth UGX.5.4bn representing 85% of the total budget and noted that 18 (81%) of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 4 quantified outputs/activities assessed, 1 output/activity representing 25% was fully implemented and 3 outputs/activities representing 75% were partially implemented. \u2022 Arrears totaling to UGX.317,468,006 remained unsettled at close of the year contrary to Section 21(2) of the Public Finance management Act, 2015. \u2022 CDO procured 8 gin stands at UGX.533,661,905 on 17th April, 2019 to be delivered within six months. However, the stands had not been delivered at the time of the audit (5/11/2019). \u2022 Shortcomings were noted in the implementation of the provisions in the implementation of staff performance management programmes. The gaps identified include non-completion of performance appraisals, failure to undertake performance appraisals, no quarterly reviews undertaken and lack of mechanism to monitor staff attendance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Shortcomings were noted in the implementation of the provisions in the implementation of staff performance management system of the entity. The gaps identified include non-completion of performance plans, failure to undertake performance appraisals and lack of a client\u2019s charter. \u2022 Out of the approved 37 staff positions of the entity, 17 (46%) positions have been filled leaving 20 (54%) positions vacant."], "type": "table"}}, {"content": [["12", "Uganda Coffee Development Authority (UCDA) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX6.027bn representing 6%. Furthermore, the entity remained with unspent balance of UGX.1.991bn representing an absorption level of 98%. \u2022 I sampled 93 outputs/activities worth UGX.80,004,450,000 representing 79% of the total budget and noted that 38 (41%) of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 55 quantified outputs/activities assessed, 27 output/activities representing 49% were fully implemented, 17 outputs/activities representing 31% were partially implemented while 11 outputs/activities representing 20% were not implemented at all. \u2022 The entity charged wrong expenditure codes resulting into mischarges to a tune of UGX.169,708,864. \u2022 UCDA designed a coffee road map to implement a Presidential directive for the achievement of the 20million bags target by 2020 but this is not in tandem with the strategic plan and thus not aligned to the National Development Plan. \u2022 Arrears totalling to UGX.141,249,416,869 remained unsettled at close of the year. \u2022 UGX.2,829,112,000 (2.7%) was provided for settlement of domestic arrears despite having UGX.106,002,772,000 as outstanding commitments from the previous year. \u2022 Shortcomings were noted in the implementation of the provisions in the UCDA Human Resource Manual requirements on staff performance management initiatives. The gaps identified included: non completion of staff performance appraisals, lack of a rewards and sanctions committee and lack of a client\u2019s charter. \u2022 Out of the 224 approved staff positions, only 130 (58%) positions were filled leaving 94 (42%) positions vacant."], ["13", "Vegetable Oil Development Project (VODP) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.8.587 bn representing 13.7%. Further, the entity remained with unspent balance of UGX.2.104 bn representing an absorption level of 96%. \u2022 I sampled 49 out-puts worth UGX.59.805 bn representing 94.2% of the total budget and noted that 32 outputs/activities representing 65% were fully implemented; 13 output/activity representing 27% was partially implemented while 4 output/activity representing 8% was not implemented at all. \u2022 The plan for the project was to acquire a total of 45,200 hectares. However, only 8,166 plantable hectares were acquired implying 44% achievement. \u2022 3 construction projects worth UGX.1.281 bn undertaken during the financial year were not handed over because they were incomplete and were six months beyond their completion dates."], ["14", "Cotton Development Organisation (CDO) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.115bn representing 11%. Furthermore, the entity remained with unspent balance of UGX.0.004bn representing an absorption level of 99.95%. \u2022 I sampled 22 out-puts worth UGX.5.4bn representing 85% of the total budget and noted that 18 (81%) of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 4 quantified outputs/activities assessed, 1 output/activity representing 25% was fully implemented and 3 outputs/activities representing 75% were partially implemented. \u2022 Arrears totaling to UGX.317,468,006 remained unsettled at close of the year contrary to Section 21(2) of the Public Finance management Act, 2015. \u2022 CDO procured 8 gin stands at UGX.533,661,905 on 17th April, 2019 to be delivered within six months. However, the stands had not been delivered at the time of the audit (5/11/2019). \u2022 Shortcomings were noted in the implementation of the provisions in the implementation of staff performance management programmes. The gaps identified include non-completion of performance appraisals, failure to undertake performance appraisals, no quarterly reviews undertaken and lack of mechanism to monitor staff attendance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Shortcomings were noted in the implementation of the provisions in the implementation of staff performance management system of the entity. The gaps identified include non-completion of performance plans, failure to undertake performance appraisals and lack of a client\u2019s charter. \u2022 Out of the approved 37 staff positions of the entity, 17 (46%) positions have been filled leaving 20 (54%) positions vacant."], "type": "table"}}, {"content": "122", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["15", "Dairy Development Authority (DDA) **Opinion** Unqualified", "\u2022 There was a budget shortfall in releases amounting to UGX.0.985bn representing 14.6%. Further, the entity remained with unspent balance of UGX.0.022bn representing an absorption level of 99.6%. \u2022 I sampled 31 out-puts/activities worth UGX.6.735bn representing 100% of the total budget and noted that 24 (77%) of the total outputs/activities were not quantified to enable measurement of performance. Further, of the 7 quantified outputs/activities assessed, 6 outputs/activities representing 83% were fully implemented while 1 output/activity representing 17% was partially implemented. \u2022 UGX.50,014,417 was charged to wrong expenditure codes resulting into mischarges. \u2022 Domestic arrears decreased from UGX.309,523,054 in the previous year to UGX.19,129,932 in the year under review, a decrease of 94%. The arrears remained unsettled at the close of the year. \u2022 UGX.309,523,054 remained outstanding from the prior year (2017/2018) however, no budget provision was made towards settlement of these arrears in 2018/19. \u2022 Settlement of arrears amounting to UGX.290,393,122 was undertaken without allocated budget. \u2022 Ministry of Finance has not compensated DDA CESS amounting to UGX.8bn despite a presidential directive. \u2022 36 DDA Milk collection centres (MCC\u2019s) and properties across the country which are vital in achievement of the primary DDA objective were not functioning due to the poor state of the properties. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include failure to fill annual performance plans, failure to appraise staff, no quarterly reviews undertaken, no reports on staff attendance and lack of a Rewards and Sanctions Committee. \u2022 Out of the 140 approved staffing positions, only 65 (45%) positions were filled leaving 75 (55%) positions vacant. \u2022 32 DDA properties had no land titles while some titles had expired."], ["", "**JUSTICE LAW AND ORDER SECTOR**", ""], ["1", "Judiciary Department **Opinion** Qualified", "\u2022 Judiciary had a shortfall in releases amounting to UGX. 440,828,691 representing 0.34%. Further, the entity remained with an unspent balance of UGX. 1,192,990,307 representing an absorption level of 99%. \u2022 I sampled 55 outputs worth UGX.122.3bn representing 82.7% of the total budget and noted that 6 (15%) of the total outputs were not quantified to enable measurement of performance. Further, of the 49 quantified outputs/activities assessed,32 outputs/activities representing 65% were fully implemented; 8 outputs/activities representing 16% were partially implemented while 9 outputs/activities representing 18% was not implemented at all. \u2022 Funds amounting to UGX.565,963,983 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears increased by 1.82 billion from UGX. 8,792,728,659 in the previous year to UGX. 10,616,977,572 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Insufficient budget provision of UGX.297,569,059 (3.4%) was made towards the settlement of the domestic arrears totaling to UGX. 8,792,728,659."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Out of the approved staff structure of 36 positions, 31 (86%) positions were filled leaving 5 (14%) positions vacant. \u2022 10 staff had accumulated leave days and were carried forward from year to year contrary to Chapter 10(iii) of the Staff Regulations & Terms & Conditions of Service"], "type": "table"}}, {"content": [["15", "Dairy Development Authority (DDA) **Opinion** Unqualified", "\u2022 There was a budget shortfall in releases amounting to UGX.0.985bn representing 14.6%. Further, the entity remained with unspent balance of UGX.0.022bn representing an absorption level of 99.6%. \u2022 I sampled 31 out-puts/activities worth UGX.6.735bn representing 100% of the total budget and noted that 24 (77%) of the total outputs/activities were not quantified to enable measurement of performance. Further, of the 7 quantified outputs/activities assessed, 6 outputs/activities representing 83% were fully implemented while 1 output/activity representing 17% was partially implemented. \u2022 UGX.50,014,417 was charged to wrong expenditure codes resulting into mischarges. \u2022 Domestic arrears decreased from UGX.309,523,054 in the previous year to UGX.19,129,932 in the year under review, a decrease of 94%. The arrears remained unsettled at the close of the year. \u2022 UGX.309,523,054 remained outstanding from the prior year (2017/2018) however, no budget provision was made towards settlement of these arrears in 2018/19. \u2022 Settlement of arrears amounting to UGX.290,393,122 was undertaken without allocated budget. \u2022 Ministry of Finance has not compensated DDA CESS amounting to UGX.8bn despite a presidential directive. \u2022 36 DDA Milk collection centres (MCC\u2019s) and properties across the country which are vital in achievement of the primary DDA objective were not functioning due to the poor state of the properties. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include failure to fill annual performance plans, failure to appraise staff, no quarterly reviews undertaken, no reports on staff attendance and lack of a Rewards and Sanctions Committee. \u2022 Out of the 140 approved staffing positions, only 65 (45%) positions were filled leaving 75 (55%) positions vacant. \u2022 32 DDA properties had no land titles while some titles had expired."], ["", "**JUSTICE LAW AND ORDER SECTOR**", ""], ["1", "Judiciary Department **Opinion** Qualified", "\u2022 Judiciary had a shortfall in releases amounting to UGX. 440,828,691 representing 0.34%. Further, the entity remained with an unspent balance of UGX. 1,192,990,307 representing an absorption level of 99%. \u2022 I sampled 55 outputs worth UGX.122.3bn representing 82.7% of the total budget and noted that 6 (15%) of the total outputs were not quantified to enable measurement of performance. Further, of the 49 quantified outputs/activities assessed,32 outputs/activities representing 65% were fully implemented; 8 outputs/activities representing 16% were partially implemented while 9 outputs/activities representing 18% was not implemented at all. \u2022 Funds amounting to UGX.565,963,983 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears increased by 1.82 billion from UGX. 8,792,728,659 in the previous year to UGX. 10,616,977,572 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Insufficient budget provision of UGX.297,569,059 (3.4%) was made towards the settlement of the domestic arrears totaling to UGX. 8,792,728,659."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Out of the approved staff structure of 36 positions, 31 (86%) positions were filled leaving 5 (14%) positions vacant. \u2022 10 staff had accumulated leave days and were carried forward from year to year contrary to Chapter 10(iii) of the Staff Regulations & Terms & Conditions of Service"], "type": "table"}}, {"content": "123", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["2", "Uganda Police Force **Opinion** Unqualified", "\u2022 I sampled 126 out-puts worth UGX.518.9bn representing 68% of the total budget and noted that 10 (8%) of the total outputs were not quantified to enable measurement of performance. Further, of the 116 quantified outputs/activities assessed,42 outputs/activities representing 36.2% were fully implemented; 27 outputs/activities representing 23.3% was partially implemented while 47 outputs/activities representing 40.5% was not implemented at all. \u2022 Funds amounting to UGX.24,454,146,061 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears increased (by 5.45Bn from UGX. 161,047,166,761 in the previous year to UGX.166,502,750,728 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \u2022 Court Awards Arrears stood at UGX.890,624,226. A budget provision of only UGX.300,000,000 was made towards settlement of the outstanding arrears. UPF does not recognize accrued interest. Also, no budget provision was made for the settlement of any accrued interest. \u2022 Uganda Police lacks a rental management policy. Thus, procurement of up to 440 rental premises during the year were not guided by the rent policy. Neither were the places included in the procurement plan for the year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Payments totalling to UGX.1,255,590,187 lacked supported documents such as funds activity reports, payees acknowledging receipt and accountability receipts thus remaining unaccounted for. \u2022 UGX.103,484,926 was diverted from GoU and JLOS SWAP funds to refund bail claimant\u2019s lost money and no evidence was provided to show that the funds been refunded or recovered from the responsible officers. \u2022 A sum of UGX. 237,067,539 was ineligibly expensed on the Registrar High Court Account to cater for activities like Rent for Magistrate Court, inspection of various courts by the accounts section, burial expenses, IFMS and BBS connect activities, allowances for board of survey, operation funds for other courts and purchase of a carpet for Anti-corruption Court. \u2022 A sum of UGX. 84,035,500 paid to officers for various activities from Registrar High Court lacked necessary support documents such as activity reports and accountability receipts. \u2022 Payment vouchers worth UGX. 320,947,170 paid to various officers and Companies, from the Registrar High Court account during the financial year under review were missing \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements and performance plans, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of charter. \u2022 A sum of UGX.19,339,717,779 incurred on allowances to staff, fuel, stationery, inland travels, facilitating of court operations and sessions was inappropriately budgeted and charged under code 221006 for commissions and related charges. \u2022 A trend analysis of the case backlogs showed an upward movement from 155,185 cases in the previous year to UGX. 171,743 cases in the year under review representing 10.6 % increment. \u2022 A sum of UGX.237,067,539 was ineligibly expensed on the Registrar High Court Account to cater for activities not related to the operations of Registrar High Court Kampala such as Rent for Magistrate Court, inspection of various courts by the accounts section, burial expenses, IFMS and BBS connect activities, allowances for board of survey, operation funds for other courts and purchase of a carpet for Anti-corruption Court."], "type": "table"}}, {"content": "124", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["3", "Ministry of Justice & Constitutional Affairs **Opinion** Unqualified", "\u2022 Out of the projected NTR collections of UGX.2,658,490,000, only UGX.662,462,293 was collected representing underperformance of 75%. \u2022 MoJCA remained with unspent balance of UGX.1,339,363,412 representing an absorption level of 99%. \u2022 I reviewed 19 out-puts worth UGX.138.95 billion representing 100% of the total budget and noted that 5 outputs (21.7%) of the total outputs were not quantified to enable measurement of performance. Further, of the 14 quantified outputs/activities assessed,11 outputs/activities representing 79% were fully implemented; 3 (three) outputs/activities representing 21% was partially implemented. \u2022 Funds amounting to UGX.109,352,240 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears decreased by 106.6 billion from UGX.663,992,322,002 in the previous year to UGX.557,388,423,406 in the year under review. The arrears amounting UGX.557,388,423,406 remained unsettled at the close of the year. \u2022 Court Awards and Compensation arrears stood at UGX.655,134,362,209 and a budget provision of only UGX.178,960,025,475 was made towards settlement of the outstanding arrears. \u2022 Court awards and compensation interest totalling to UGX.183,732,740,689 with interest rates ranging from 6% to 30% per annum has accumulated over the years. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance plans, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and Absenteeism."], ["4", "Uganda Human Rights Commission **Opinion** Unqualified", "\u2022 UHRC budgeted to collect revenue of UGX.54,760,000 however, only UGX.5,750,000 was collected representing an underperformance of 90% of the target. \u2022 UHRC received off-budget financing from development partners to a tune of UGX.6,161,458,988 which was never paid into the consolidated fund as required by the law. \u2022 The entity remained with unspent balance of UGX.1.679 billion representing an absorption level of 92%. \u2022 I reviewed all the 12 out-puts worth UGX.20.225 billion representing 100% of the total budget and noted that 6 (six) outputs/activities representing 50% were fully implemented, and 6(six) outputs representing 50% were partially implemented. \u2022 Out of 11 outputs analysed, 8 outputs were inaccurately reported. \u2022 Funds amounting to UGX.98,926,293 were irregularly diverted and spent on other activities without seeking the necessary approvals."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Over the last four years, the UPF fleet size has grown by 56.2% to 2,190 while the fuel budget has reduced by 56.1%. Over the same period the vehicle maintenance budget has reduced by 21.8%. As a result the number of inefficient and broken down vehicles has increased. In addition, the police does not have an approved policy for managing the fleet. \u2022 On investigations of crime, over a five year period UPF has only managed to investigate 60% or 755,342 reported cases out of a total number reported cases over the same period of 1,251,344. This is because the case load per investigator at 1:45 is above the recommended case load of 1:12 \u2022 Part of the police land was given to the United Nations African Institute (UNAFRI), a UN agency for crime prevention and the Treatment of Offenders. UNAFRI has had limited impact and provided no support to the Uganda Police in the areas of crime prevention or the treatment of offender. In addition, the land in question has now been leased to third party tenants. \u2022 UPF owns a total 825 parcels of land of different sizes in the different parts of the country. Of these only 230 (28%) pieces were titled, 187 (23%) pieces were surveyed while 408 (49%) pieces were not surveyed or titled. In FY2018/2019, UPF constructed on 7 parcels of land in the year, which did not have titles, thus risking the loss of such land in case of disputes."], "type": "table"}}, {"content": "125", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["5", "Uganda Registrations Services Bureau (URSB) \u2013 OPERATIONS **Opinion** Unqualified", "\u2022 The URSB -Operations remained with unspent balance of UGX.953,278,449 representing an absorption level of 96.4%. \u2022 I reviewed the 26 outputs with a total budget of UGX.26,530,312,307 implemented by the entity representing 100% of the total budget and noted that 6 (23.1%) of the total outputs were not quantified to enable measurement of performance. Further, of the 20 quantified outputs assessed, 9 outputs representing 34.6% were fully implemented; 2 outputs representing 7.7% was partially implemented while 2 outputs representing 7.7% was not implemented at all while 7 outputs representing 27% were implemented on non-key deliverables. \u2022 Domestic arrears decreased by 66.5% from UGX.1,941,423,697 in the previous year to UGX.650,085,882 in the year under review. Payables, worth UGX.479,457,486 were incurred without Parliamentary approval. \u2022 A budget provision of only UGX.174,520,348 was made towards the settlement of domestic arrears reported as UGX.1,941,423,697 as at the close of the prior year. \u2022 URSB has done much to ensure that the staff performance management programmes are implemented. However, the entity does not have a substantive reward and sanctions committee in place. \u2022 Out of total number of 332 staff required, only 149 positions (45%) had been filled leaving a balance of 183 positions (55%) vacant."], ["6", "Uganda Registration Services Bureau (URSB) \u2013 LIQUIDATION **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.552,004,536 representing 24%. Further, the entity remained with an unspent balance of UGX.714,656,131 representing an absorption level of 59%. \u2022 I reviewed 9 outputs worth UGX.2,284,200,400 representing 100% of the total budget and noted that 6 outputs representing 67% of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 3 quantified outputs assessed, no output was fully implemented, 1 output representing 33% was partially implemented while 2 outputs representing 67% were not implemented at all. \u2022 URSB reported receivables amounting to UGX.6,252,764,629 brought forward from 2016/17 financial year and their recoveries appear remote."], ["7", "Directorate of Citizenship and Immigration Control (DCIC) **Opinion** Unqualified", "\u2022 DCIC did not budget for all revenue sources although the entity collected 116% of the target. Management regretted the omission. \u2022 DCIC had a shortfall in releases amounting to UGX.1,432,847,759 representing 1.3%. Further, the entity remained with unspent balance of UGX.5,516,448,137 representing an absorption level of 94.54%. \u2022 I sampled 160 outputs worth UGX.107.98bn representing 100% of the total budget and noted that 59 (36.9%) of the total outputs were not quantified to enable measurement of performance. Further, of the 101 quantified outputs/activities assessed, 62 outputs/activities representing 61% were fully implemented; 20 output/activity representing 20% was partially implemented while 19 output/activity representing 19% was not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Domestic arrears decreased by 58% from UGX UGX. 3,910,443,177 in the previous year to UGX.1,650,152,463 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.1,621,318,592 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 Out of 1736 cases, only 63 (3.6%) were fully investigated and disposed off during the year translated in underperformance of 96.4%. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and delayed handling of disciplinary cases."], "type": "table"}}, {"content": [["5", "Uganda Registrations Services Bureau (URSB) \u2013 OPERATIONS **Opinion** Unqualified", "\u2022 The URSB -Operations remained with unspent balance of UGX.953,278,449 representing an absorption level of 96.4%. \u2022 I reviewed the 26 outputs with a total budget of UGX.26,530,312,307 implemented by the entity representing 100% of the total budget and noted that 6 (23.1%) of the total outputs were not quantified to enable measurement of performance. Further, of the 20 quantified outputs assessed, 9 outputs representing 34.6% were fully implemented; 2 outputs representing 7.7% was partially implemented while 2 outputs representing 7.7% was not implemented at all while 7 outputs representing 27% were implemented on non-key deliverables. \u2022 Domestic arrears decreased by 66.5% from UGX.1,941,423,697 in the previous year to UGX.650,085,882 in the year under review. Payables, worth UGX.479,457,486 were incurred without Parliamentary approval. \u2022 A budget provision of only UGX.174,520,348 was made towards the settlement of domestic arrears reported as UGX.1,941,423,697 as at the close of the prior year. \u2022 URSB has done much to ensure that the staff performance management programmes are implemented. However, the entity does not have a substantive reward and sanctions committee in place. \u2022 Out of total number of 332 staff required, only 149 positions (45%) had been filled leaving a balance of 183 positions (55%) vacant."], ["6", "Uganda Registration Services Bureau (URSB) \u2013 LIQUIDATION **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.552,004,536 representing 24%. Further, the entity remained with an unspent balance of UGX.714,656,131 representing an absorption level of 59%. \u2022 I reviewed 9 outputs worth UGX.2,284,200,400 representing 100% of the total budget and noted that 6 outputs representing 67% of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 3 quantified outputs assessed, no output was fully implemented, 1 output representing 33% was partially implemented while 2 outputs representing 67% were not implemented at all. \u2022 URSB reported receivables amounting to UGX.6,252,764,629 brought forward from 2016/17 financial year and their recoveries appear remote."], ["7", "Directorate of Citizenship and Immigration Control (DCIC) **Opinion** Unqualified", "\u2022 DCIC did not budget for all revenue sources although the entity collected 116% of the target. Management regretted the omission. \u2022 DCIC had a shortfall in releases amounting to UGX.1,432,847,759 representing 1.3%. Further, the entity remained with unspent balance of UGX.5,516,448,137 representing an absorption level of 94.54%. \u2022 I sampled 160 outputs worth UGX.107.98bn representing 100% of the total budget and noted that 59 (36.9%) of the total outputs were not quantified to enable measurement of performance. Further, of the 101 quantified outputs/activities assessed, 62 outputs/activities representing 61% were fully implemented; 20 output/activity representing 20% was partially implemented while 19 output/activity representing 19% was not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Domestic arrears decreased by 58% from UGX UGX. 3,910,443,177 in the previous year to UGX.1,650,152,463 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.1,621,318,592 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 Out of 1736 cases, only 63 (3.6%) were fully investigated and disposed off during the year translated in underperformance of 96.4%. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and delayed handling of disciplinary cases."], "type": "table"}}, {"content": "126", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["8", "Uganda Prisons Service **Opinion** Unqualified", "\u2022 Uganda Prison Service under collected Non-Tax Revenue by UGX.10.977bn. Out of the budgeted revenue of UGX.26,860bn, only UGX.15.882bn, was collected representing the performance of only 59.1% of the target. \u2022 There was a shortfall in releases amounting to UGX. 24.468bn representing 9.4%. Further, the entity remained with an unspent balance of UGX. 64.151bn representing an absorption level of 99.9%. \u2022 I assessed 104 outputs with a total budget of UGX. 261.613bn and noted that 18 (17.3%) of the total outputs were not quantified to enable measurement of performance. Further, of the 86 quantified outputs/activities assessed, 57 outputs/activities representing 66% were fully implemented; 26 outputs/activities representing 30% were partially implemented while 3 outputs/activities representing 4% were not implemented at all. \u2022 Domestic arrears decreased by UGX.10.261bn from UGX. 76.889bn in the previous year to UGX. 66.627bn in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.46.922bn outstanding from the prior year (2017/18) were undertaken outside the allocated budget. \u2022 UPS did not budget for court awards amounting to UGX.99,000,000 whose judgements were made in the FY 2017/18. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no performance plans prepared, no performance appraisals completed, no quarterly performance reviews undertaken, no performance improvement plans"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Funds amounting to UGX151,644,173 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears increased (by 14.9% from UGX. 8.858bn in the previous year to UGX. 10.182bn in the year under review. The arrears remained unsettled at the close of the year. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \u2022 DCIC owns several parcels situated in Ntoroko, Afogi, Oraba, Ngomoromo and Sabagoro which are not surveyed, and thus risk being encroached on by squatters. DCIC land in areas such as Opot pot, Kizinga and Mpondwe is surveyed but not titled. \u2022 Out of 673 approved staff positions, only 562 positions are filled leaving 111 positions vacant representing 16% vacancy rate. A number of officers are in acting position. \u2022 DCIC approved Organization structure lacks critical functions such as the Human resource management and development function, Finance and Administration function, Internal Audit function, and departments of ICT and Fleet management which support the functions of the Office of the Director. \u2022 A contract signed in Euros by DCIC lacked a waiver from the Minister to enter into a foreign currency designated contract. \u2022 There is no provision for payment of withholding tax in the above contract. \u2022 UGX.647,638,049, was incurred as incidental charges by Government instead of the company and are therefore considered nugatory. \u2022 UGX.197,520,700 were not adequately supported and are therefore recoverable. \u2022 3 IT systems to manage the immigration function (entry and exit of migrants) were not interconnected to enable seamless sharing of information. This may result into revenue leakages and entry of illegal immigrants. \u2022 Despite having a number of ICT systems, DCIC is affected by lack of an IT management policy, designated IT Department, shortage of staff with technical IT skills, the use of several standalone/non-integrated databases, and the outsourcing of critical IT management functions such as the management of the IT databases holding immigration information."], "type": "table"}}, {"content": "127", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["9", "Centres for Disease Control and Prevention (CDC) **Opinion** Unqualified", "\u2022 There was inaccurate financial reporting in expenditure recorded in the Accounting system and expenditure reported in the quarterly financial reports. \u2022 I noted overall budget performance of 81% for the eighteen months. \u2022 I noted late submission of quarterly reports apart from the first quarter. \u2022 Follow up of prior year audit matters indicted that issues such as ineligible costs on VAT returns, inaccurate financial reporting, late submission of reports, realized foreign exchange was partially implemented."], ["10", "National Identification and Registration Authority (NIRA) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.8.4 billion representing 15.8%. Further, the entity remained with an unspent balance of UGX.0.75 billion representing an absorption level of 98.3%. \u2022 I reviewed 54 outputs worth UGX.53 billion, representing 100% of the total budget and noted that 15 (27.8%) of the total outputs were not quantified to enable measurement of performance. Further, of the 39 quantified outputs/activities assessed, 23 outputs/activities representing 59% were fully implemented; 11 outputs/activities representing 28% were partially implemented while 5 outputs/activities representing 13% were not implemented at all. \u2022 Funds amounting to UGX.1.55 billion were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears increased by 103% from UGX.1.43 billion in the previous year to UGX.2.92 billion in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.1.43 billion outstanding from the prior year (2017/18) was undertaken without an allocated budget. \u2022 Shortcomings were noted in the implementation of the provisions in the NIRA Human Resources Policy Manual and policy on staff performance management. The gaps identified include failure to develop performance plans for all staff, delays in completion of staff performance appraisals, failure to properly document staff performance improvement plans, failure to consolidate and report information on staff attendance and failure to report various aspects of staff performance management to the board in a timely manner. \u2022 NIRA paid various suppliers without recovering with or remitting WHT amounting to UGX.100,400,801. \u2022 The process of transition from a project under DCIC to NIRA is not yet complete due to delays in registering and valuing assets transferred during the transition, failure to regularise the appointment of project staff, and the failure to settle outstanding liabilities incurred under the project. \u2022 NIRA has a significant backlog of over 600,000 applications yet to be processed, with some applications taking as long as six months before processing."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS prepared, no mechanism for monitoring staff attendance, non-submission of reports on absenteeism, no clear timelines for conclusion of disciplinary cases, no clear and independent rewards and sanctions committee and non-submission of reports on discipline to ministry of public service. \u2022 A number of service delivery gaps were noted such as overcrowding in prisons stations, poor sanitation in stations using the bucket system in stations with uniports and overstay on remand. \u2022 A number of weaknesses in management of Prisons land were noted including failure survey and title all prison land, disputes regarding ownership of Prison land, as well as land encroachment. \u2022 Uganda Prisons has been implementing a Human Resources Management Information system since FY2016/17. However, it is noted that todate the upload of staff information and records is yet to be completed. Also the majority of systems users are unable to use the system because user-roles have not yet been assigned. In addition, a number of critical modules such as document storage that support the upload of attachments and documents, timesheet/attendance management, performance management, discipline and transfers are not yet operational."], "type": "table"}}, {"content": [["9", "Centres for Disease Control and Prevention (CDC) **Opinion** Unqualified", "\u2022 There was inaccurate financial reporting in expenditure recorded in the Accounting system and expenditure reported in the quarterly financial reports. \u2022 I noted overall budget performance of 81% for the eighteen months. \u2022 I noted late submission of quarterly reports apart from the first quarter. \u2022 Follow up of prior year audit matters indicted that issues such as ineligible costs on VAT returns, inaccurate financial reporting, late submission of reports, realized foreign exchange was partially implemented."], ["10", "National Identification and Registration Authority (NIRA) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.8.4 billion representing 15.8%. Further, the entity remained with an unspent balance of UGX.0.75 billion representing an absorption level of 98.3%. \u2022 I reviewed 54 outputs worth UGX.53 billion, representing 100% of the total budget and noted that 15 (27.8%) of the total outputs were not quantified to enable measurement of performance. Further, of the 39 quantified outputs/activities assessed, 23 outputs/activities representing 59% were fully implemented; 11 outputs/activities representing 28% were partially implemented while 5 outputs/activities representing 13% were not implemented at all. \u2022 Funds amounting to UGX.1.55 billion were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears increased by 103% from UGX.1.43 billion in the previous year to UGX.2.92 billion in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.1.43 billion outstanding from the prior year (2017/18) was undertaken without an allocated budget. \u2022 Shortcomings were noted in the implementation of the provisions in the NIRA Human Resources Policy Manual and policy on staff performance management. The gaps identified include failure to develop performance plans for all staff, delays in completion of staff performance appraisals, failure to properly document staff performance improvement plans, failure to consolidate and report information on staff attendance and failure to report various aspects of staff performance management to the board in a timely manner. \u2022 NIRA paid various suppliers without recovering with or remitting WHT amounting to UGX.100,400,801. \u2022 The process of transition from a project under DCIC to NIRA is not yet complete due to delays in registering and valuing assets transferred during the transition, failure to regularise the appointment of project staff, and the failure to settle outstanding liabilities incurred under the project. \u2022 NIRA has a significant backlog of over 600,000 applications yet to be processed, with some applications taking as long as six months before processing."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS prepared, no mechanism for monitoring staff attendance, non-submission of reports on absenteeism, no clear timelines for conclusion of disciplinary cases, no clear and independent rewards and sanctions committee and non-submission of reports on discipline to ministry of public service. \u2022 A number of service delivery gaps were noted such as overcrowding in prisons stations, poor sanitation in stations using the bucket system in stations with uniports and overstay on remand. \u2022 A number of weaknesses in management of Prisons land were noted including failure survey and title all prison land, disputes regarding ownership of Prison land, as well as land encroachment. \u2022 Uganda Prisons has been implementing a Human Resources Management Information system since FY2016/17. However, it is noted that todate the upload of staff information and records is yet to be completed. Also the majority of systems users are unable to use the system because user-roles have not yet been assigned. In addition, a number of critical modules such as document storage that support the upload of attachments and documents, timesheet/attendance management, performance management, discipline and transfers are not yet operational."], "type": "table"}}, {"content": "128", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["11", "Uganda Law Reform Commission (ULRC) **Opinion** Qualified", "\u2022 ULRC had a shortfall in releases amounting to UGX. 1,500,000,000 representing 10%. Further, the entity remained with unspent balance of UGX. 3,716,923,811 representing an absorption level of 72%. \u2022 I sampled 24 outputs worth UGX.13.9 billion representing 93.8% of the total budget and noted that 18 (75%) of the total outputs were not quantified to enable measurement of performance. Further, of the 6 quantified outputs/activities assessed, 1 output representing 16.7% was fully implemented; 2 outputs/activities representing 33.3% was partially implemented while 3 outputs/activities representing 50% were not implemented at all. \u2022 The Commission\u2019s annual performance reports were incorrect and inaccurate. Out of a total of 9 outputs analysed, the completion status reported for 6 outputs were inaccurate. \u2022 Funds amounting to UGX.59,603,199 were irregularly diverted and spent on other activities at code level without seeking the necessary approvals and UGX.1,103,837,000 was diverted from the programs on which it was budgeted and spent on other programs without seeking and obtaining the necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include partial completion of Performance appraisals and no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Appraisals and Quarterly Performance Review reports and Improvement Plans to MoPS. \u2022 The commission has an approved structure of 82 positions with 58 (71%) positions filled leaving a gap of 24 (29%) positions vacant. The critical vacant positions include; Accountant, Senior Legal Officer, Legal Officer, Senior Human Resource Officer among others."], ["12", "Office of the Director of Public Prosecutions (ODPP) **Opinion** Unqualified", "\u2022 ODPP did not set target against which the NTR performance could be measured despite collecting UGX.12,350,000 during the financial year 2018/2019. \u2022 The entity remained with unspent balance of UGX.884,297,282 representing absorption level of 97.4%. \u2022 I reviewed the 19 outputs with a total budget of UGX.34,549,244,997 implemented by the entity during the financial year, representing 100% of the total budget and noted that 9 (47%) of the total outputs were not quantified to enable measurement of performance. Further, of the 10 quantified outputs/activities assessed, 4 outputs/activities representing 40% were fully implemented; 6 output/activity representing 60% was partially implemented. \u2022 Funds amounting to UGX.84,659,759 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears decreased (by 54.4% from UGX. 332,526,489 in the previous year to UGX.151,366,693 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.21,999,632 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Processing time for a single application between application and printing of IT is on average six months (180 days), which is higher than the 60 days provided for under the registration of persons regulations 2015. \u2022 There has been slow progress in registering all citizens. Only 15 million Ugandans have been issued with national IDs out of the national population of over 40 million citizens. \u2022 The entity is faced with significant IT challenges. For example, NIRA does not have an approved IT continuity or disaster recovery plan, or disaster recovery site, has not documented procedures to be followed in case of emergencies regarding the IT , has no clear maintenance guidelines for IT equipment and does not have a risk management strategy for IT."], "type": "table"}}, {"content": [["11", "Uganda Law Reform Commission (ULRC) **Opinion** Qualified", "\u2022 ULRC had a shortfall in releases amounting to UGX. 1,500,000,000 representing 10%. Further, the entity remained with unspent balance of UGX. 3,716,923,811 representing an absorption level of 72%. \u2022 I sampled 24 outputs worth UGX.13.9 billion representing 93.8% of the total budget and noted that 18 (75%) of the total outputs were not quantified to enable measurement of performance. Further, of the 6 quantified outputs/activities assessed, 1 output representing 16.7% was fully implemented; 2 outputs/activities representing 33.3% was partially implemented while 3 outputs/activities representing 50% were not implemented at all. \u2022 The Commission\u2019s annual performance reports were incorrect and inaccurate. Out of a total of 9 outputs analysed, the completion status reported for 6 outputs were inaccurate. \u2022 Funds amounting to UGX.59,603,199 were irregularly diverted and spent on other activities at code level without seeking the necessary approvals and UGX.1,103,837,000 was diverted from the programs on which it was budgeted and spent on other programs without seeking and obtaining the necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include partial completion of Performance appraisals and no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Appraisals and Quarterly Performance Review reports and Improvement Plans to MoPS. \u2022 The commission has an approved structure of 82 positions with 58 (71%) positions filled leaving a gap of 24 (29%) positions vacant. The critical vacant positions include; Accountant, Senior Legal Officer, Legal Officer, Senior Human Resource Officer among others."], ["12", "Office of the Director of Public Prosecutions (ODPP) **Opinion** Unqualified", "\u2022 ODPP did not set target against which the NTR performance could be measured despite collecting UGX.12,350,000 during the financial year 2018/2019. \u2022 The entity remained with unspent balance of UGX.884,297,282 representing absorption level of 97.4%. \u2022 I reviewed the 19 outputs with a total budget of UGX.34,549,244,997 implemented by the entity during the financial year, representing 100% of the total budget and noted that 9 (47%) of the total outputs were not quantified to enable measurement of performance. Further, of the 10 quantified outputs/activities assessed, 4 outputs/activities representing 40% were fully implemented; 6 output/activity representing 60% was partially implemented. \u2022 Funds amounting to UGX.84,659,759 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears decreased (by 54.4% from UGX. 332,526,489 in the previous year to UGX.151,366,693 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.21,999,632 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Processing time for a single application between application and printing of IT is on average six months (180 days), which is higher than the 60 days provided for under the registration of persons regulations 2015. \u2022 There has been slow progress in registering all citizens. Only 15 million Ugandans have been issued with national IDs out of the national population of over 40 million citizens. \u2022 The entity is faced with significant IT challenges. For example, NIRA does not have an approved IT continuity or disaster recovery plan, or disaster recovery site, has not documented procedures to be followed in case of emergencies regarding the IT , has no clear maintenance guidelines for IT equipment and does not have a risk management strategy for IT."], "type": "table"}}, {"content": "129", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["13", "Law Development Centre (LDC) **Opinion** Unqualified", "\u2022 LDC budgeted to collect NTR of UGX.8.300bn but only UGX.7.820bn was collected. The entity did not remit UGX.0.427bn of the collected funds to the consolidated fund. \u2022 There was a shortfall in releases amounting to UGX.136,279,456 representing 0.8%. Further, the entity remained with unspent balance of UGX.64,234,414 representing absorption level of 99.6%. \u2022 LDC received off-budget financing from development partners to a tune of UGX.135,704,323 which was never paid into the consolidated fund as required by the law. \u2022 I reviewed 16 out-puts worth UGX.16.8bn representing 100% of the total budget and noted that 1 (6%) of the total outputs were not quantified to enable measurement of performance. Further, of the 15 quantified outputs/activities assessed, 10 outputs/activities representing 67% were fully implemented; 4 output/activity representing 27% were partially implemented while 1 output/activity representing 7% was not implemented at all. \u2022 Funds amounting to UGX.141,466,716 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears decreased (by 31%) from UGX.1,295,479,416 in the previous year to UGX. 893,498,165 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Appraisals on time, no quarterly reviews undertaken, non-submission of Performance Appraisals reports to MoPS, lack of mechanism to monitor staff attendance and a client charter without a period limit to enable review of its relevance."], ["14", "Judicial Service Commission (JSC) **Opinion** Unqualified", "\u2022 The entity remained with an unspent balance of UGX. 29,183,427 representing an absorption level of 99.7%. \u2022 I reviewed 12 planned outputs with a budget of UGX.10.3bn, representing 100% of the total budget and noted that 3 outputs (25%) of the total outputs were not quantified to enable measurement of performance. Further, from the 9 quantified outputs assessed, 6 outputs representing 66.7% were fully implemented and 3 output representing 33.3% was partially implemented. \u2022 A sum of UGX.88,191,239 was irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, lack of performance improvement plans and Performance Appraisals. \u2022 JSC had an approved structure of 115 staff out of which only 92 positions (80%) was filled leaving a balance of 23 positions (20%)."], ["15", "Directorate of Government Analytical Laboratories (DGAL) **Opinion** Unqualified", "\u2022 DGAL had shortfall in releases amounting to UGX.4,392,771,545 representing 19% shortfall. Further, the entity remained with unspent balance of UGX. 433,975,535 representing an absorption level of 98%. \u2022 I sampled 71 outputs worth UGX. 23.1billion representing 100% of the total budget and noted that 39(54.9%) of the total outputs were not quantified to enable measurement of performance. Further, of the 32 quantified outputs/activities assessed, 21 outputs/activities representing 66.0% were fully implemented; 6 (six) outputs/activities representing 19% were partially implemented while 5 (five) outputs/activities representing 16% were not implemented at all. \u2022 Funds amounting to UGX.68,450,611 were irregularly diverted and spent on other activities without seeking the necessary approvals."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS Performance Improvement Plans to MoPS, delayed handling of disciplinary cases and expired client charter. \u2022 Out of total number of 1334 staff required, only 518 positions (39% of the approved structure) had been filled as at 30th June 2019 and 816 positions (61% of the approved structure) remained vacant."], "type": "table"}}, {"content": [["13", "Law Development Centre (LDC) **Opinion** Unqualified", "\u2022 LDC budgeted to collect NTR of UGX.8.300bn but only UGX.7.820bn was collected. The entity did not remit UGX.0.427bn of the collected funds to the consolidated fund. \u2022 There was a shortfall in releases amounting to UGX.136,279,456 representing 0.8%. Further, the entity remained with unspent balance of UGX.64,234,414 representing absorption level of 99.6%. \u2022 LDC received off-budget financing from development partners to a tune of UGX.135,704,323 which was never paid into the consolidated fund as required by the law. \u2022 I reviewed 16 out-puts worth UGX.16.8bn representing 100% of the total budget and noted that 1 (6%) of the total outputs were not quantified to enable measurement of performance. Further, of the 15 quantified outputs/activities assessed, 10 outputs/activities representing 67% were fully implemented; 4 output/activity representing 27% were partially implemented while 1 output/activity representing 7% was not implemented at all. \u2022 Funds amounting to UGX.141,466,716 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears decreased (by 31%) from UGX.1,295,479,416 in the previous year to UGX. 893,498,165 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Appraisals on time, no quarterly reviews undertaken, non-submission of Performance Appraisals reports to MoPS, lack of mechanism to monitor staff attendance and a client charter without a period limit to enable review of its relevance."], ["14", "Judicial Service Commission (JSC) **Opinion** Unqualified", "\u2022 The entity remained with an unspent balance of UGX. 29,183,427 representing an absorption level of 99.7%. \u2022 I reviewed 12 planned outputs with a budget of UGX.10.3bn, representing 100% of the total budget and noted that 3 outputs (25%) of the total outputs were not quantified to enable measurement of performance. Further, from the 9 quantified outputs assessed, 6 outputs representing 66.7% were fully implemented and 3 output representing 33.3% was partially implemented. \u2022 A sum of UGX.88,191,239 was irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, lack of performance improvement plans and Performance Appraisals. \u2022 JSC had an approved structure of 115 staff out of which only 92 positions (80%) was filled leaving a balance of 23 positions (20%)."], ["15", "Directorate of Government Analytical Laboratories (DGAL) **Opinion** Unqualified", "\u2022 DGAL had shortfall in releases amounting to UGX.4,392,771,545 representing 19% shortfall. Further, the entity remained with unspent balance of UGX. 433,975,535 representing an absorption level of 98%. \u2022 I sampled 71 outputs worth UGX. 23.1billion representing 100% of the total budget and noted that 39(54.9%) of the total outputs were not quantified to enable measurement of performance. Further, of the 32 quantified outputs/activities assessed, 21 outputs/activities representing 66.0% were fully implemented; 6 (six) outputs/activities representing 19% were partially implemented while 5 (five) outputs/activities representing 16% were not implemented at all. \u2022 Funds amounting to UGX.68,450,611 were irregularly diverted and spent on other activities without seeking the necessary approvals."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS Performance Improvement Plans to MoPS, delayed handling of disciplinary cases and expired client charter. \u2022 Out of total number of 1334 staff required, only 518 positions (39% of the approved structure) had been filled as at 30th June 2019 and 816 positions (61% of the approved structure) remained vacant."], "type": "table"}}, {"content": "130", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["16", "Ministry of Internal Affairs (MIA) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.964 billion representing 3.3%. Further, the entity remained with unspent balance of UGX.0.584 billion representing an absorption level of 98%. \u2022 I sampled 131 outputs worth UGX.22.6 billion representing 79% of the total budget and noted that 34 (26%) of the total outputs were not quantified to enable measurement of performance. Further, of the 97 quantified outputs/activities assessed, 63 outputs/activities representing 65% were fully implemented; 28 outputs/activities representing 29% were partially implemented while 6 outputs/activities representing 6% were not implemented at all. \u2022 A sum of UGX.219,380,189 paid out as honoraria and retainer to members of the police council was inappropriately budgeted for and charged under code 221006 for commissions and related charges. \u2022 The Ministry made payments of UGX.375,691,638 into staff personal accounts for undertaking various activities and in some instances to pay suppliers contrary to the provisions in the Treasury Accounting Instructions. \u2022 The Ministry procured stationery items and motor-vehicle repairs and services and other related supplies from different suppliers worth UGX.539,289,212 without framework contracts. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements by some staff, no quarterly reviews undertaken, no performance improvement plans prepared by some staff, non-submission of reports on Performance Agreements, Performance Appraisals, and Performance Improvement Plans to MoPS. \u2022 311 positions out of which 120 are filled resulting in a shortfall of 191 (representing 61%). Audit noted that critical positions such as Assistant Commissioner Community Service, Procurement Officer, Principal Internal Auditor and a number of probation officers were vacant at the year-end."], ["17", "Amnesty Commission **Opinion** Unqualified", "\u2022 Amnesty commission had a shortfall in releases amounting to UGX.738,741,155 representing 11%. \u2022 I sampled 24 out-puts worth UGX.6.6 billion representing 100% of the total budget and noted that 8 (33%) of the total outputs were not quantified to enable measurement of performance. Further, of the 16 quantified outputs/activities assessed, 10 outputs/activities representing 63% were fully implemented; 6 output/activity representing 37% was partially implemented."], ["18", "Justice, Law & Order Sector Project **Opinion** Unqualified", "\u2022 Out of the budgeted revenue of UGX 110,115,668,626, only UGX. 93,185,801,198 was disbursed to the respective beneficiary institutions representing underperformance of 15.4%. \u2022 The Sector remained with an unspent balance of UGX. 27,371,501,905 representing an absorption level of 71.2%. \u2022 I reviewed 582 outputs worth UGX.101.45 billion, representing 99.1% of the available funds and noted that 26 outputs (4.46%) of the total outputs were not quantified to enable measurement of performance. Further, of the 556 quantified outputs/activities assessed, 298 outputs/activities representing 53.6% were fully implemented; 147 outputs/activities representing 26.44% were partially implemented, and 111 outputs/activities representing 19.96% were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 During the year, I noted that DGAL analyzed 87.3% or 2247 cases out of 2573 applications received. The backlog cases yet to be investigated, which stands at 3,492 has reduced by 37% from the previous year. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance plans, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS, Absenteeism. \u2022 DGAL structure provides for 124 positions out of which 58 are filled resulting in a shortfall of 66 (representing 53% of the establishment). Key positions of Commissioner, Assistant Commissioner, Principal and Senior Government Analysists were vacant at the year end."], "type": "table"}}, {"content": [["16", "Ministry of Internal Affairs (MIA) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.964 billion representing 3.3%. Further, the entity remained with unspent balance of UGX.0.584 billion representing an absorption level of 98%. \u2022 I sampled 131 outputs worth UGX.22.6 billion representing 79% of the total budget and noted that 34 (26%) of the total outputs were not quantified to enable measurement of performance. Further, of the 97 quantified outputs/activities assessed, 63 outputs/activities representing 65% were fully implemented; 28 outputs/activities representing 29% were partially implemented while 6 outputs/activities representing 6% were not implemented at all. \u2022 A sum of UGX.219,380,189 paid out as honoraria and retainer to members of the police council was inappropriately budgeted for and charged under code 221006 for commissions and related charges. \u2022 The Ministry made payments of UGX.375,691,638 into staff personal accounts for undertaking various activities and in some instances to pay suppliers contrary to the provisions in the Treasury Accounting Instructions. \u2022 The Ministry procured stationery items and motor-vehicle repairs and services and other related supplies from different suppliers worth UGX.539,289,212 without framework contracts. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements by some staff, no quarterly reviews undertaken, no performance improvement plans prepared by some staff, non-submission of reports on Performance Agreements, Performance Appraisals, and Performance Improvement Plans to MoPS. \u2022 311 positions out of which 120 are filled resulting in a shortfall of 191 (representing 61%). Audit noted that critical positions such as Assistant Commissioner Community Service, Procurement Officer, Principal Internal Auditor and a number of probation officers were vacant at the year-end."], ["17", "Amnesty Commission **Opinion** Unqualified", "\u2022 Amnesty commission had a shortfall in releases amounting to UGX.738,741,155 representing 11%. \u2022 I sampled 24 out-puts worth UGX.6.6 billion representing 100% of the total budget and noted that 8 (33%) of the total outputs were not quantified to enable measurement of performance. Further, of the 16 quantified outputs/activities assessed, 10 outputs/activities representing 63% were fully implemented; 6 output/activity representing 37% was partially implemented."], ["18", "Justice, Law & Order Sector Project **Opinion** Unqualified", "\u2022 Out of the budgeted revenue of UGX 110,115,668,626, only UGX. 93,185,801,198 was disbursed to the respective beneficiary institutions representing underperformance of 15.4%. \u2022 The Sector remained with an unspent balance of UGX. 27,371,501,905 representing an absorption level of 71.2%. \u2022 I reviewed 582 outputs worth UGX.101.45 billion, representing 99.1% of the available funds and noted that 26 outputs (4.46%) of the total outputs were not quantified to enable measurement of performance. Further, of the 556 quantified outputs/activities assessed, 298 outputs/activities representing 53.6% were fully implemented; 147 outputs/activities representing 26.44% were partially implemented, and 111 outputs/activities representing 19.96% were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 During the year, I noted that DGAL analyzed 87.3% or 2247 cases out of 2573 applications received. The backlog cases yet to be investigated, which stands at 3,492 has reduced by 37% from the previous year. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance plans, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS, Absenteeism. \u2022 DGAL structure provides for 124 positions out of which 58 are filled resulting in a shortfall of 66 (representing 53% of the establishment). Key positions of Commissioner, Assistant Commissioner, Principal and Senior Government Analysists were vacant at the year end."], "type": "table"}}, {"content": "131", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["", "**PUBLIC ADMINISTRATIO N SECTOR**", ""], ["1", "Uganda Embassy in Rome **Opinion** Unqualified", "\u2022 Out of the budgeted NTR of UGX.672,371,000 for the year 2018/19, only UGX.131,992,133 was collected representing performance of only 19% of the target. \u2022 Domestic arrears of UGX.444,530,836 from the previous year remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.206,862,019 from the prior year (2017/18) was undertaken without allocated budget. \u2022 The Embassy is involved in four court cases with a contingent liability of UGX.1,189,468,070. \u2022 Euros.5,336.81 (UGX.22,554,639) remained unaccounted for at the time of audit. \u2022 The Embassy lacks budgetary allocations for furniture and security at the Chancery and Official residence. \u2022 Euro.18,181.81 (UGX.76,840,693) in respect of Education Allowances was paid directly to beneficiaries instead of Education Institutions contrary to Public Service Standing Orders. \u2022 Euros.114,904.59 (UGX.485,614,374) was allegedly transferred to the Embassy in error over and above its 2nd quarter release of the financial year 2018/2019. The Mission subsequently remitted the funds to a Treasury Holding Account number 003300328000012 for Missions abroad but the funds were never acknowledged by the Ministry of Finance, Planning and Economic Development. \u2022 Euros.116,990.00 (UGX.494,427,818) was paid as rent during the year under without consultation and authorization from the Permanent Secretary Ministry of Foreign Affairs. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance."], ["2", "Uganda Embassy in Riyadh **Opinion** Qualified", "\u2022 Funds to a tune of UGX.305,007,954 that was misappropriated has been outstanding and has been kept in the Embassy records since 2012 despite Auditor General\u2019s recommendation to have it written off in line with PFMA. The figure distorts the Embassy\u2019s reporting mechanism. \u2022 The Embassy remained with unspent balance of UGX.0.044bn representing an absorption level of 99.8%. \u2022 Out of the 3 quantified outputs assessed, 1 output representing 33% was fully implemented while 2 outputs representing 67% were partially implemented. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements by 1 staff member, failure to develop performance plans, non- completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS. \u2022 The embassy paid UGX.64,869,991 in respect of educational allowances direct to its officials instead of their respective educational institutions or schools contrary to PSSO."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Funds amounting to UGX. 120,000,000 were irregularly diverted by DCIC and spent on another activity without seeking the necessary approvals. \u2022 Payments amounting to UGX. 964,565,970 made to various beneficiaries for the execution of sector activities still lacked necessary support documents. \u2022 Uganda Prisons Services entered into multi-year contracts totaling to UGX. 24,126,064,939 without Parliamentary approval. Besides, the contracts may not have been included in the Medium Term Expenditure Framework."], "type": "table"}}, {"content": [["", "**PUBLIC ADMINISTRATIO N SECTOR**", ""], ["1", "Uganda Embassy in Rome **Opinion** Unqualified", "\u2022 Out of the budgeted NTR of UGX.672,371,000 for the year 2018/19, only UGX.131,992,133 was collected representing performance of only 19% of the target. \u2022 Domestic arrears of UGX.444,530,836 from the previous year remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.206,862,019 from the prior year (2017/18) was undertaken without allocated budget. \u2022 The Embassy is involved in four court cases with a contingent liability of UGX.1,189,468,070. \u2022 Euros.5,336.81 (UGX.22,554,639) remained unaccounted for at the time of audit. \u2022 The Embassy lacks budgetary allocations for furniture and security at the Chancery and Official residence. \u2022 Euro.18,181.81 (UGX.76,840,693) in respect of Education Allowances was paid directly to beneficiaries instead of Education Institutions contrary to Public Service Standing Orders. \u2022 Euros.114,904.59 (UGX.485,614,374) was allegedly transferred to the Embassy in error over and above its 2nd quarter release of the financial year 2018/2019. The Mission subsequently remitted the funds to a Treasury Holding Account number 003300328000012 for Missions abroad but the funds were never acknowledged by the Ministry of Finance, Planning and Economic Development. \u2022 Euros.116,990.00 (UGX.494,427,818) was paid as rent during the year under without consultation and authorization from the Permanent Secretary Ministry of Foreign Affairs. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance."], ["2", "Uganda Embassy in Riyadh **Opinion** Qualified", "\u2022 Funds to a tune of UGX.305,007,954 that was misappropriated has been outstanding and has been kept in the Embassy records since 2012 despite Auditor General\u2019s recommendation to have it written off in line with PFMA. The figure distorts the Embassy\u2019s reporting mechanism. \u2022 The Embassy remained with unspent balance of UGX.0.044bn representing an absorption level of 99.8%. \u2022 Out of the 3 quantified outputs assessed, 1 output representing 33% was fully implemented while 2 outputs representing 67% were partially implemented. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements by 1 staff member, failure to develop performance plans, non- completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS. \u2022 The embassy paid UGX.64,869,991 in respect of educational allowances direct to its officials instead of their respective educational institutions or schools contrary to PSSO."], ["3", "Uganda Embassy in Berlin", "\u2022 Funds to a tune of Euro.30,111.52 (approximately UGX.126,573,473) were diverted and charged wrong expenditure codes."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Funds amounting to UGX. 120,000,000 were irregularly diverted by DCIC and spent on another activity without seeking the necessary approvals. \u2022 Payments amounting to UGX. 964,565,970 made to various beneficiaries for the execution of sector activities still lacked necessary support documents. \u2022 Uganda Prisons Services entered into multi-year contracts totaling to UGX. 24,126,064,939 without Parliamentary approval. Besides, the contracts may not have been included in the Medium Term Expenditure Framework."], "type": "table"}}, {"content": "132", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["4", "Uganda Embassy in Abu Dhabi **Opinion** Unqualified", "\u2022 Out of the budgeted NTR of UGX.60,000,000 for the year 2018/19, only UGX.48,153,854 was collected leaving a balance of UGX.11,846,146. The unrealized balance constituted 20% of the budgeted revenue. \u2022 UGX.22,239,757 in NTR collected during the year under review was not remitted to the Consolidated Fund contrary to the law. \u2022 Items worth UGX.3.399bn that were regarded as critical for the operations of the Embassy in achieving its mandate remain unfunded priorities. \u2022 UGX.11,127,880 reported in cash and cash equivalents as at 30th June, 2019. This amount was not repaid to the Consolidated Fund contrary to the law. \u2022 UGX.5,424,243 was used to settle part of outstanding domestic arrears during the year without a budget allocation. \u2022 Embassy established a rescue accommodation centre for Ugandans in distress and rescued 200 Ugandans during the year under review. The Embassy has been engaging the parents, the church in UAE and Ugandan Community to return the girls which appears unsustainable. \u2022 UGX.114,616,450 in respect of Education Allowances was paid direct to its officials instead of their respective educational institutions or schools contrary to Public Service Standing Orders. \u2022 UGX.1,740,945,600 was as rent during the year without consultation and authorisation of the Responsible Permanent Secretary. \u2022 11 local staff were appointed without following the guidelines for appointment of local staff in Missions. \u2022 The Mission lacks one Foreign Service officer grade one, one foreign service officer grade IV and a personal secretary. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], ["5", "Uganda Mission in Algiers **Opinion** Unqualified", "\u2022 The Embassy did not budget to collect revenue during the financial year 2018/19 despite collecting UGX.10,657,356 during the year. \u2022 Out of the warrants of UGX3.517bn, UGX.3,502bn was spent by the embassy resulting in an unspent balance of UGX.14,562,771 representing an absorption level of 99.6 %. \u2022 I sampled 3 out-puts worth UGX.3.517bn representing 100% of the total budget and noted that 1 (33%) of the total outputs were not quantified to enable measurement of performance. Further, of the 2 quantified outputs/activities assessed, 2 output/activity representing 100% was partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 Out of the warrants of UGX.5.187bn, UGX.5.102bn was spent by the Embassy resulting into unspent balance of UGX.0.084bn representing an absorption level of 98%. The Embassy planned to achieve its deliverables through the implementation of 9 outputs. I sampled all the outputs/activities and noted that out of the 9 quantified outputs/activities assessed, 5 outputs/activities representing 56% were fully implemented while 4 outputs/activities representing 44% were partially implemented. At end of the financial year, the Embassy had a sum of UGX. 80,830,255 on the expenditure account due to the consolidated fund. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. Some of the gaps identified include non- completion of Performance Agreements, all staff had not developed performance plans, non- completion of performance appraisals by 5 staff. \u2022 Contrary to Section (E - e) Paragraphs 19 and 20 of the PSSO, the embassy paid Euro.21,412.54 (approximately UGX.89,932,668) in respect of educational allowances direct to its officials instead of their respective educational institutions or schools."], "type": "table"}}, {"content": [["4", "Uganda Embassy in Abu Dhabi **Opinion** Unqualified", "\u2022 Out of the budgeted NTR of UGX.60,000,000 for the year 2018/19, only UGX.48,153,854 was collected leaving a balance of UGX.11,846,146. The unrealized balance constituted 20% of the budgeted revenue. \u2022 UGX.22,239,757 in NTR collected during the year under review was not remitted to the Consolidated Fund contrary to the law. \u2022 Items worth UGX.3.399bn that were regarded as critical for the operations of the Embassy in achieving its mandate remain unfunded priorities. \u2022 UGX.11,127,880 reported in cash and cash equivalents as at 30th June, 2019. This amount was not repaid to the Consolidated Fund contrary to the law. \u2022 UGX.5,424,243 was used to settle part of outstanding domestic arrears during the year without a budget allocation. \u2022 Embassy established a rescue accommodation centre for Ugandans in distress and rescued 200 Ugandans during the year under review. The Embassy has been engaging the parents, the church in UAE and Ugandan Community to return the girls which appears unsustainable. \u2022 UGX.114,616,450 in respect of Education Allowances was paid direct to its officials instead of their respective educational institutions or schools contrary to Public Service Standing Orders. \u2022 UGX.1,740,945,600 was as rent during the year without consultation and authorisation of the Responsible Permanent Secretary. \u2022 11 local staff were appointed without following the guidelines for appointment of local staff in Missions. \u2022 The Mission lacks one Foreign Service officer grade one, one foreign service officer grade IV and a personal secretary. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], ["5", "Uganda Mission in Algiers **Opinion** Unqualified", "\u2022 The Embassy did not budget to collect revenue during the financial year 2018/19 despite collecting UGX.10,657,356 during the year. \u2022 Out of the warrants of UGX3.517bn, UGX.3,502bn was spent by the embassy resulting in an unspent balance of UGX.14,562,771 representing an absorption level of 99.6 %. \u2022 I sampled 3 out-puts worth UGX.3.517bn representing 100% of the total budget and noted that 1 (33%) of the total outputs were not quantified to enable measurement of performance. Further, of the 2 quantified outputs/activities assessed, 2 output/activity representing 100% was partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 Out of the warrants of UGX.5.187bn, UGX.5.102bn was spent by the Embassy resulting into unspent balance of UGX.0.084bn representing an absorption level of 98%. The Embassy planned to achieve its deliverables through the implementation of 9 outputs. I sampled all the outputs/activities and noted that out of the 9 quantified outputs/activities assessed, 5 outputs/activities representing 56% were fully implemented while 4 outputs/activities representing 44% were partially implemented. At end of the financial year, the Embassy had a sum of UGX. 80,830,255 on the expenditure account due to the consolidated fund. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. Some of the gaps identified include non- completion of Performance Agreements, all staff had not developed performance plans, non- completion of performance appraisals by 5 staff. \u2022 Contrary to Section (E - e) Paragraphs 19 and 20 of the PSSO, the embassy paid Euro.21,412.54 (approximately UGX.89,932,668) in respect of educational allowances direct to its officials instead of their respective educational institutions or schools."], "type": "table"}}, {"content": "133", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["6", "Uganda Embassy in Cairo **Opinion** Qualified", "\u2022 The Embassy had domestic arrears of UGX.160,886,215 from the previous year of which UGX.81,383,976 was paid leaving a balance of UGX.79,022,891. \u2022 The outstanding domestic arrears presented lacked supporting documentation. \u2022 The Embassy remained with unspent balance of UGX.125,336,976 representing an absorption level of 98.2%. \u2022 Inspection of assets owned by the embassy revealed that some are in poor condition and are in need of urgent renovation and/or replacement. \u2022 The Mission was operating without a charter to guide its operations. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identifies included: non completion of performance agreements, failure to develop performance plans, failure to conduct staff appraisals, lack of quarterly performance reviews and failure to submit reports on staff performance management initiatives."], ["7", "Uganda Embassy in Brussels **Opinion** Unqualified", "\u2022 Out of the warrants of UGX.12.803bn, UGX.12.363bn was spent by the Embassy resulting into unspent balance of UGX.0.440bn representing an absorption level of 96%. \u2022 Out of the 17 quantified outputs/activities assessed, 8 outputs/activities representing 47% were fully implemented while 9 outputs/activities representing 53% were partially implemented. \u2022 During the period under review, a sum of Euro.1,643,904.53 was released MoFPED to undertake consultancy services and renovation of the Uganda Chancery building. However, at the time of inspection, construction works had not started. \u2022 Payables amounting to UGX.36,954,243 were disclosed. Included in this figure is an amount of UGX.14,791,840 that has been outstanding for a long period of time. \u2022 A loss of UGX.23,138,762 relating to visa stickers has been outstanding and has been kept in the Embassy records since 2010/2011 despite Auditor General\u2019s recommendation to have this loss written off in line with PFMA. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. Some of the gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS. \u2022 Contrary to Section (E - e) Paragraphs 19 and 20 of the PSSO, the embassy paid Euro.22,011.56 (approximately UGX.93,020,852) in respect of educational allowances direct to its officials instead of their respective educational institutions or schools. \u2022 The Embassy has 3 old vehicles that have been running for a period of over 10 years and have reached zero value and are costing the Embassy an average Euro.9,000 per annum on repairs and maintenance. Euro.3,206.44 was paid as insurance to cover these which is not in line with vehicle maintenance standards Belgium and is costly."], ["8", "Uganda High Commission New Delhi **Opinion** Unqualified", "\u2022 Domestic arrears increased by 16% from UGX491,339,828 in the previous year to UGX. 585,531,516 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of the arrears amounting to UGX.184,886,497 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 The entity remained with unspent balance of UGX. 255,841,776 representing an absorption level of 95%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 The embassy paid UGX.81,583,745 in respect of educational allowances direct to its officials instead of their respective educational institutions or schools contrary to PSSO. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], "type": "table"}}, {"content": [["6", "Uganda Embassy in Cairo **Opinion** Qualified", "\u2022 The Embassy had domestic arrears of UGX.160,886,215 from the previous year of which UGX.81,383,976 was paid leaving a balance of UGX.79,022,891. \u2022 The outstanding domestic arrears presented lacked supporting documentation. \u2022 The Embassy remained with unspent balance of UGX.125,336,976 representing an absorption level of 98.2%. \u2022 Inspection of assets owned by the embassy revealed that some are in poor condition and are in need of urgent renovation and/or replacement. \u2022 The Mission was operating without a charter to guide its operations. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identifies included: non completion of performance agreements, failure to develop performance plans, failure to conduct staff appraisals, lack of quarterly performance reviews and failure to submit reports on staff performance management initiatives."], ["7", "Uganda Embassy in Brussels **Opinion** Unqualified", "\u2022 Out of the warrants of UGX.12.803bn, UGX.12.363bn was spent by the Embassy resulting into unspent balance of UGX.0.440bn representing an absorption level of 96%. \u2022 Out of the 17 quantified outputs/activities assessed, 8 outputs/activities representing 47% were fully implemented while 9 outputs/activities representing 53% were partially implemented. \u2022 During the period under review, a sum of Euro.1,643,904.53 was released MoFPED to undertake consultancy services and renovation of the Uganda Chancery building. However, at the time of inspection, construction works had not started. \u2022 Payables amounting to UGX.36,954,243 were disclosed. Included in this figure is an amount of UGX.14,791,840 that has been outstanding for a long period of time. \u2022 A loss of UGX.23,138,762 relating to visa stickers has been outstanding and has been kept in the Embassy records since 2010/2011 despite Auditor General\u2019s recommendation to have this loss written off in line with PFMA. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. Some of the gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS. \u2022 Contrary to Section (E - e) Paragraphs 19 and 20 of the PSSO, the embassy paid Euro.22,011.56 (approximately UGX.93,020,852) in respect of educational allowances direct to its officials instead of their respective educational institutions or schools. \u2022 The Embassy has 3 old vehicles that have been running for a period of over 10 years and have reached zero value and are costing the Embassy an average Euro.9,000 per annum on repairs and maintenance. Euro.3,206.44 was paid as insurance to cover these which is not in line with vehicle maintenance standards Belgium and is costly."], ["8", "Uganda High Commission New Delhi **Opinion** Unqualified", "\u2022 Domestic arrears increased by 16% from UGX491,339,828 in the previous year to UGX. 585,531,516 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of the arrears amounting to UGX.184,886,497 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 The entity remained with unspent balance of UGX. 255,841,776 representing an absorption level of 95%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 The embassy paid UGX.81,583,745 in respect of educational allowances direct to its officials instead of their respective educational institutions or schools contrary to PSSO. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], "type": "table"}}, {"content": "134", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["9", "Uganda Embassy in Moscow **Opinion** Unqualified", "\u2022 Out of the projected revenue of UGX.263,570,000 for the year 2018/19, only UGX.58,492,096 was collected representing a performance of 22%% of the target. \u2022 Domestic arrears decreased (by 47%) from UGX.246,010,870 in the previous year to UGX.127,990,675 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.118,453,209 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 The Head of Mission did not presented credentials to 5 countries (Georgia, Ukraine, Kazakhstan, Mongolia and Uzbekistan) due to budgetary constraints and therefore cannot participate in the promotion of trade, tourism and investment. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identifies included: staff did not develop performance plans, performance appraisals, quarterly performance reviews and the Embassy lacks a charter. Besides, the respective reports were not submitted to MOPS contrary to the requirement."], ["10", "Uganda Embassy in Geneva **Opinion** Unqualified", "\u2022 The mission received all budgeted funds amounting to UGX.7.608bn representing 100%. Further, the entity overspent its budget by UGX.7,582,229. \u2022 I sampled 16 out-puts worth UGX.7.216bn representing 95% of the total budget and noted that 1 (6%) output was not quantified to enable measurement of performance. Further, of the 5 quantified outputs/activities assessed, 2 outputs/activities representing 40% were fully implemented and 3 outputs/activities representing 60% were partially implemented. \u2022 Funds amounting to UGX.47,268,000 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, non-completion of performance plans and appraisals and non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS. \u2022 I noted that management had not taken action on the previous year\u2019s recommendations from the annual Board of Survey to dispose of some equipment."], ["11", "Uganda Embassy in Paris **Opinion** Unqualified", "\u2022 UGX.447,314,902 NTR collections including balance brought forward from previous year had not been remitted to MOFPED at the time of inspection in September. \u2022 The mission received all budgeted funds amounting to UGX.6.35bn representing 100%. Further, the entity remained with unspent balance of UGX.0.065bn representing an absorption level of 99%. \u2022 I sampled 12 out-puts worth UGX.5.666bn representing 89% of the total budget and noted that 5 (42%) output were not quantified to enable measurement of performance. Further, of the 7 quantified outputs/activities assessed, 3 outputs/activities representing 43% were fully implemented and 1 output/activity representing 14% was partially implemented while 3 outputs/activities representing 43% were not implemented at all. \u2022 Domestic arrears decreased by 29% from UGX.13,381,739 in the previous year to UGX.9,553,986 in the year under review. The arrears remained unsettled at the close of the year"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 UGX. 24,198,324 in NTR collected during the year under review was not remitted to the Consolidated Fund contrary to the law. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], "type": "table"}}, {"content": [["9", "Uganda Embassy in Moscow **Opinion** Unqualified", "\u2022 Out of the projected revenue of UGX.263,570,000 for the year 2018/19, only UGX.58,492,096 was collected representing a performance of 22%% of the target. \u2022 Domestic arrears decreased (by 47%) from UGX.246,010,870 in the previous year to UGX.127,990,675 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.118,453,209 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 The Head of Mission did not presented credentials to 5 countries (Georgia, Ukraine, Kazakhstan, Mongolia and Uzbekistan) due to budgetary constraints and therefore cannot participate in the promotion of trade, tourism and investment. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identifies included: staff did not develop performance plans, performance appraisals, quarterly performance reviews and the Embassy lacks a charter. Besides, the respective reports were not submitted to MOPS contrary to the requirement."], ["10", "Uganda Embassy in Geneva **Opinion** Unqualified", "\u2022 The mission received all budgeted funds amounting to UGX.7.608bn representing 100%. Further, the entity overspent its budget by UGX.7,582,229. \u2022 I sampled 16 out-puts worth UGX.7.216bn representing 95% of the total budget and noted that 1 (6%) output was not quantified to enable measurement of performance. Further, of the 5 quantified outputs/activities assessed, 2 outputs/activities representing 40% were fully implemented and 3 outputs/activities representing 60% were partially implemented. \u2022 Funds amounting to UGX.47,268,000 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, non-completion of performance plans and appraisals and non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS. \u2022 I noted that management had not taken action on the previous year\u2019s recommendations from the annual Board of Survey to dispose of some equipment."], ["11", "Uganda Embassy in Paris **Opinion** Unqualified", "\u2022 UGX.447,314,902 NTR collections including balance brought forward from previous year had not been remitted to MOFPED at the time of inspection in September. \u2022 The mission received all budgeted funds amounting to UGX.6.35bn representing 100%. Further, the entity remained with unspent balance of UGX.0.065bn representing an absorption level of 99%. \u2022 I sampled 12 out-puts worth UGX.5.666bn representing 89% of the total budget and noted that 5 (42%) output were not quantified to enable measurement of performance. Further, of the 7 quantified outputs/activities assessed, 3 outputs/activities representing 43% were fully implemented and 1 output/activity representing 14% was partially implemented while 3 outputs/activities representing 43% were not implemented at all. \u2022 Domestic arrears decreased by 29% from UGX.13,381,739 in the previous year to UGX.9,553,986 in the year under review. The arrears remained unsettled at the close of the year"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 UGX. 24,198,324 in NTR collected during the year under review was not remitted to the Consolidated Fund contrary to the law. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], "type": "table"}}, {"content": "135", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["12", "Uganda Mission in Mombasa **Opinion** Unqualified", "\u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non- completion/prepared of Performance Agreements, quarterly reviews, performance improvement plans, non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS. \u2022 I noted that the Mission has not had an approved Charter since 2016."], ["13", "Guangzhou Consulate in China **Opinion** Unqualified", "\u2022 UGX.1,216,126,611 reported as Cash and Cash equivalents at the end of the financial year were not transferred to the Consolidated Fund contrary to the law. \u2022 The Consulate received UGX.4,849,125,817 but spent UGX.4,319,750,750 resulting into under absorption of UGX.529,375,067 representing 89% hence affecting planned activities. \u2022 The Consulate\u2019s approved work plans and budgets revealed that a number of the planned activities were not implemented such as purchase of utility van, holding of investment conferences, and construction of chancery. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identifies included: non- completion of performance agreements, lack of performance plans and limited appraisals conducted. \u2022 UGX.87,817,726 was paid to various staff as education allowance instead of paying directly to schools contrary to PSSO (E-e) (12 & 19)."], ["14", "Uganda Embassy in China, Beijing **Opinion** Qualified", "\u2022 Revenue amounting to UGX.0.654Bn was reported as funds utilised at source whose permission of utilisation has never been obtained from the Accountant General. \u2022 UGX.33,957,114 reported as outstanding advances have taken a long period without recovery from the concerned officials. I could not establish the details of this receivable and how long it has been outstanding. \u2022 UGX.209,401,265 (RMB.389,329) remained unaccounted for at the time of audit. \u2022 The Embassy received UGX.4.920Bn but spent UGX.4.834Bn resulting into under absorption of UGX.86,116,794 representing 99.7%. \u2022 Domestic arrears decreased by 83% from UGX.0.133Bn in the previous year to UGX.23,034,405 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.0.110Bn outstanding from prior year (2017/18) was undertaken without allocated budget. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identifies included: non completion of performance agreements, failure to develop performance plans, failure to conduct staff appraisals, lack of quarterly performance reviews and failure to submit reports on staff performance management initiatives."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 UGX.60,590,634 was paid during the year as domestic arrears and yet these were not disclosed in the previous audit year and no budget provision for the same had been availed. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, non-completion of performance plans and appraisals and non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS. \u2022 I noted that management had not taken action on the previous year\u2019s recommendations from the annual Board of Survey to dispose of some equipment."], "type": "table"}}, {"content": [["12", "Uganda Mission in Mombasa **Opinion** Unqualified", "\u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non- completion/prepared of Performance Agreements, quarterly reviews, performance improvement plans, non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS. \u2022 I noted that the Mission has not had an approved Charter since 2016."], ["13", "Guangzhou Consulate in China **Opinion** Unqualified", "\u2022 UGX.1,216,126,611 reported as Cash and Cash equivalents at the end of the financial year were not transferred to the Consolidated Fund contrary to the law. \u2022 The Consulate received UGX.4,849,125,817 but spent UGX.4,319,750,750 resulting into under absorption of UGX.529,375,067 representing 89% hence affecting planned activities. \u2022 The Consulate\u2019s approved work plans and budgets revealed that a number of the planned activities were not implemented such as purchase of utility van, holding of investment conferences, and construction of chancery. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identifies included: non- completion of performance agreements, lack of performance plans and limited appraisals conducted. \u2022 UGX.87,817,726 was paid to various staff as education allowance instead of paying directly to schools contrary to PSSO (E-e) (12 & 19)."], ["14", "Uganda Embassy in China, Beijing **Opinion** Qualified", "\u2022 Revenue amounting to UGX.0.654Bn was reported as funds utilised at source whose permission of utilisation has never been obtained from the Accountant General. \u2022 UGX.33,957,114 reported as outstanding advances have taken a long period without recovery from the concerned officials. I could not establish the details of this receivable and how long it has been outstanding. \u2022 UGX.209,401,265 (RMB.389,329) remained unaccounted for at the time of audit. \u2022 The Embassy received UGX.4.920Bn but spent UGX.4.834Bn resulting into under absorption of UGX.86,116,794 representing 99.7%. \u2022 Domestic arrears decreased by 83% from UGX.0.133Bn in the previous year to UGX.23,034,405 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.0.110Bn outstanding from prior year (2017/18) was undertaken without allocated budget. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identifies included: non completion of performance agreements, failure to develop performance plans, failure to conduct staff appraisals, lack of quarterly performance reviews and failure to submit reports on staff performance management initiatives."], ["15", "Uganda Embassy in Khartoum **Opinion** Unqualified", "\u2022 The financial statements of the Mission were submitted late in October instead of August. \u2022 Out of UGX.3,207,018,770 received, UGX.3,087,222,550 was expended resulting into under absorption of UGX.119,796,220 representing a 96.3% performance. \u2022 UGX.50,502,968 in NTR and UGX.106,318,863 in cash at the end of the year were not remitted to the Consolidated Fund contrary to the law."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 UGX.60,590,634 was paid during the year as domestic arrears and yet these were not disclosed in the previous audit year and no budget provision for the same had been availed. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, non-completion of performance plans and appraisals and non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS. \u2022 I noted that management had not taken action on the previous year\u2019s recommendations from the annual Board of Survey to dispose of some equipment."], "type": "table"}}, {"content": "136", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["16", "Uganda Embassy in Teheran **Opinion** Unqualified", "\u2022 Teheran reported cash balances of UGX.126,137,744 comprised of UGX.99,027,755 as revenue account balance and UGX.27,109,989 as expenditure account balance at the year end. The amount was not transferred to the Consolidated Fund contrary to the law. \u2022 The Embassy received a total of UGX.3,548,004,447 out of which a total of UGX.3,538,742,619 was spent resulting into unspent balance of UGX.9,261,828. \u2022 UGX.99,027,755 was collected as NTR including balance brought forward from previous year but the funds were not remitted to Consolidated Fund contrary to the law. \u2022 USD.14,000.00 (UGX.52,640,000) was paid to various staff as Education Allowance instead of paying directly to schools contrary to the Public Service Standing Orders. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance."], ["17", "Uganda Embassy in DRC, Kinshasa **Opinion** Unqualified", "\u2022 Unspent balance of UGX.28,583,436 on the expenditure account and NTR total collections totaling UGX.10,148,481 were not transferred to the Consolidated Fund contrary to the law. \u2022 USD.15,000.00 (equivalent to UGX.56,400,000) was paid to various staff as education allowance instead of paying directly to schools in violation of the Public Service Standing Orders. \u2022 The mission paid out rent amounting to US$.51,000 for a period of six months at this rate during the year without authorization from the Permanent Secretary, MoFA. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identifies included: 1 out of 2 senior management staff did not complete performance agreements, staff did not develop performance plans and 3 of the 5 staff did not conduct staff appraisals. Besides, the respective reports were not submitted to MOPS contrary to the requirement."], ["18", "Uganda Embassy in Juba **Opinion** Qualified", "\u2022 A sum of UGX.327,572,944 claimed to have been remitted to the Bank of Uganda has been in transit for more than one financial year and has not been received by Bank of Uganda. \u2022 An adjustment of UGX.1,779,216 made in to cash and cash equivalents was not supported by a Journal Voucher (JV). \u2022 I noted that out of the budgeted revenue of UGX.485,660,000, UGX.648,823,885 was collected representing over-performance of 33.6% of the target because of the country\u2019s improved environment. \u2022 NTR amounting to UGX.16,796,357 was not remitted to the consolidated fund contrary to the PFMA/R 2015. \u2022 UGX.3,799,366,063 meant for the construction of the Chancery has been lying idle on the Embassy project expenditure accounts since 2012. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non- completion/preparation of performance agreements, performance plans, appraisals, quarterly reviews, performance improvement plans and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 UGX.84,600,000 in respect of Education Allowances was paid direct to its officials instead of their respective educational institutions or schools contrary to Public Service Standing Orders. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], "type": "table"}}, {"content": [["16", "Uganda Embassy in Teheran **Opinion** Unqualified", "\u2022 Teheran reported cash balances of UGX.126,137,744 comprised of UGX.99,027,755 as revenue account balance and UGX.27,109,989 as expenditure account balance at the year end. The amount was not transferred to the Consolidated Fund contrary to the law. \u2022 The Embassy received a total of UGX.3,548,004,447 out of which a total of UGX.3,538,742,619 was spent resulting into unspent balance of UGX.9,261,828. \u2022 UGX.99,027,755 was collected as NTR including balance brought forward from previous year but the funds were not remitted to Consolidated Fund contrary to the law. \u2022 USD.14,000.00 (UGX.52,640,000) was paid to various staff as Education Allowance instead of paying directly to schools contrary to the Public Service Standing Orders. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance."], ["17", "Uganda Embassy in DRC, Kinshasa **Opinion** Unqualified", "\u2022 Unspent balance of UGX.28,583,436 on the expenditure account and NTR total collections totaling UGX.10,148,481 were not transferred to the Consolidated Fund contrary to the law. \u2022 USD.15,000.00 (equivalent to UGX.56,400,000) was paid to various staff as education allowance instead of paying directly to schools in violation of the Public Service Standing Orders. \u2022 The mission paid out rent amounting to US$.51,000 for a period of six months at this rate during the year without authorization from the Permanent Secretary, MoFA. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identifies included: 1 out of 2 senior management staff did not complete performance agreements, staff did not develop performance plans and 3 of the 5 staff did not conduct staff appraisals. Besides, the respective reports were not submitted to MOPS contrary to the requirement."], ["18", "Uganda Embassy in Juba **Opinion** Qualified", "\u2022 A sum of UGX.327,572,944 claimed to have been remitted to the Bank of Uganda has been in transit for more than one financial year and has not been received by Bank of Uganda. \u2022 An adjustment of UGX.1,779,216 made in to cash and cash equivalents was not supported by a Journal Voucher (JV). \u2022 I noted that out of the budgeted revenue of UGX.485,660,000, UGX.648,823,885 was collected representing over-performance of 33.6% of the target because of the country\u2019s improved environment. \u2022 NTR amounting to UGX.16,796,357 was not remitted to the consolidated fund contrary to the PFMA/R 2015. \u2022 UGX.3,799,366,063 meant for the construction of the Chancery has been lying idle on the Embassy project expenditure accounts since 2012. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non- completion/preparation of performance agreements, performance plans, appraisals, quarterly reviews, performance improvement plans and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], ["19", "Uganda Mission in Mogadishu", "\u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include: Staff did"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 UGX.84,600,000 in respect of Education Allowances was paid direct to its officials instead of their respective educational institutions or schools contrary to Public Service Standing Orders. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], "type": "table"}}, {"content": "137", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["20", "Uganda Embassy in Washington **Opinion** Unqualified", "\u2022 I noted that, although the Mission received over 98% of its budgeted funds, many outputs were not achieved during the year. For example only 63,518 tourists out of the targeted 100,000 were received and only USD.1,530,640 of investment was attracted to Uganda out of the targeted USD.500m \u2022 When an officer is recalled, all the furniture, beddings and kitchen utensils previously used by the staff is removed from the rented house and either damaged or transferred to the Embassy stores where it eventually gets broken through wear and tear. The costs incurred for transport and destruction are borne by the Mission. In addition, the Mission then procures new furnishings for the incoming staff. This is wasteful. \u2022 Contrary to procurement regulations, I noted that the Embassy undertook procurements, throughout the year, without a procurement plan. This is an indication of laxity on the part of management. Moreover no procurement reports were being prepared and submitted to PPDA as required by the procurement regulations."], ["21", "Uganda Embassy in Addis Ababa **Opinion** Unqualified", "\u2022 Cash balances were overstated by UGX.234,479,182 due to balances carried forward from the previous years that remained unaccounted for. \u2022 UGX.344,691,717 was spent over and above the mission approved budget mainly on employee costs and on goods and services. \u2022 I noted that some of the planned activities were implemented but with borrowed funds while other activities were not implemented at all despite Government releasing all the funds for the planned outputs. \u2022 Receivables of UGX.26,719,027 and UGX.2,179,893 paid to one Micheal Abooki Karugaba and consular services extended to State house respectively remained outstanding for more than two years. \u2022 UGX.350,957,796 was spent at source contrary Section 29(2)(a) of the Public Finance Management Act, 2015. \u2022 The mission had unspent balances of USD$.3,818.9 equivalent to UGX.14,549,206 that was not remitted back to the consolidated fund. \u2022 I noted shortcomings in the management of assets such as failure to dispose off household items in the chancery stores that would fetched some revenue, inadequate security at both the Chancery and the Official Residence and failure to renovate official residence especially the roof \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], ["22", "Uganda Embassy in Copenhagen **Opinion** Unqualified", "\u2022 For the financial year under review (2018/19), a total of UGX.4,830,223,161 was released against an approved budget of UGX.4,830,223,161. This indicates a budget performance of 100%. I however observed that although the Mission received all the budgeted funds, not all planned activities were fully implemented. \u2022 During the audit, I established that the Mission operated with a draft mission charter that guided the Mission activities during the year under review and that there was no strategic plan for the Mission. The continued implementation of activities in the absence of an approved strategic plan and mission charter may lead to implementation of activities that may not be aligned to the NDPII. \u2022 An inspection of the embassy buildings housing the Chancery and official residence revealed that both buildings were in a sorry state and in need of urgent renovation. The chancery building has developed major cracks internally and externally including the basement, thus posing a health risk to the lives of staff. Its plumbing and electrical systems have given way needing urgent"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS not develop/prepare performance agreements, performance plans and appraisals. Besides, the respective reports were not submitted to MOPS contrary to the requirement. \u2022 A total of UGX.65,800,000 was paid to various staff as education allowance instead of paying directly to schools contrary to PSSO."], "type": "table"}}, {"content": [["20", "Uganda Embassy in Washington **Opinion** Unqualified", "\u2022 I noted that, although the Mission received over 98% of its budgeted funds, many outputs were not achieved during the year. For example only 63,518 tourists out of the targeted 100,000 were received and only USD.1,530,640 of investment was attracted to Uganda out of the targeted USD.500m \u2022 When an officer is recalled, all the furniture, beddings and kitchen utensils previously used by the staff is removed from the rented house and either damaged or transferred to the Embassy stores where it eventually gets broken through wear and tear. The costs incurred for transport and destruction are borne by the Mission. In addition, the Mission then procures new furnishings for the incoming staff. This is wasteful. \u2022 Contrary to procurement regulations, I noted that the Embassy undertook procurements, throughout the year, without a procurement plan. This is an indication of laxity on the part of management. Moreover no procurement reports were being prepared and submitted to PPDA as required by the procurement regulations."], ["21", "Uganda Embassy in Addis Ababa **Opinion** Unqualified", "\u2022 Cash balances were overstated by UGX.234,479,182 due to balances carried forward from the previous years that remained unaccounted for. \u2022 UGX.344,691,717 was spent over and above the mission approved budget mainly on employee costs and on goods and services. \u2022 I noted that some of the planned activities were implemented but with borrowed funds while other activities were not implemented at all despite Government releasing all the funds for the planned outputs. \u2022 Receivables of UGX.26,719,027 and UGX.2,179,893 paid to one Micheal Abooki Karugaba and consular services extended to State house respectively remained outstanding for more than two years. \u2022 UGX.350,957,796 was spent at source contrary Section 29(2)(a) of the Public Finance Management Act, 2015. \u2022 The mission had unspent balances of USD$.3,818.9 equivalent to UGX.14,549,206 that was not remitted back to the consolidated fund. \u2022 I noted shortcomings in the management of assets such as failure to dispose off household items in the chancery stores that would fetched some revenue, inadequate security at both the Chancery and the Official Residence and failure to renovate official residence especially the roof \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], ["22", "Uganda Embassy in Copenhagen **Opinion** Unqualified", "\u2022 For the financial year under review (2018/19), a total of UGX.4,830,223,161 was released against an approved budget of UGX.4,830,223,161. This indicates a budget performance of 100%. I however observed that although the Mission received all the budgeted funds, not all planned activities were fully implemented. \u2022 During the audit, I established that the Mission operated with a draft mission charter that guided the Mission activities during the year under review and that there was no strategic plan for the Mission. The continued implementation of activities in the absence of an approved strategic plan and mission charter may lead to implementation of activities that may not be aligned to the NDPII. \u2022 An inspection of the embassy buildings housing the Chancery and official residence revealed that both buildings were in a sorry state and in need of urgent renovation. The chancery building has developed major cracks internally and externally including the basement, thus posing a health risk to the lives of staff. Its plumbing and electrical systems have given way needing urgent"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS not develop/prepare performance agreements, performance plans and appraisals. Besides, the respective reports were not submitted to MOPS contrary to the requirement. \u2022 A total of UGX.65,800,000 was paid to various staff as education allowance instead of paying directly to schools contrary to PSSO."], "type": "table"}}, {"content": [["20", "Uganda Embassy in Washington **Opinion** Unqualified", "\u2022 I noted that, although the Mission received over 98% of its budgeted funds, many outputs were not achieved during the year. For example only 63,518 tourists out of the targeted 100,000 were received and only USD.1,530,640 of investment was attracted to Uganda out of the targeted USD.500m \u2022 When an officer is recalled, all the furniture, beddings and kitchen utensils previously used by the staff is removed from the rented house and either damaged or transferred to the Embassy stores where it eventually gets broken through wear and tear. The costs incurred for transport and destruction are borne by the Mission. In addition, the Mission then procures new furnishings for the incoming staff. This is wasteful. \u2022 Contrary to procurement regulations, I noted that the Embassy undertook procurements, throughout the year, without a procurement plan. This is an indication of laxity on the part of management. Moreover no procurement reports were being prepared and submitted to PPDA as required by the procurement regulations."], ["21", "Uganda Embassy in Addis Ababa **Opinion** Unqualified", "\u2022 Cash balances were overstated by UGX.234,479,182 due to balances carried forward from the previous years that remained unaccounted for. \u2022 UGX.344,691,717 was spent over and above the mission approved budget mainly on employee costs and on goods and services. \u2022 I noted that some of the planned activities were implemented but with borrowed funds while other activities were not implemented at all despite Government releasing all the funds for the planned outputs. \u2022 Receivables of UGX.26,719,027 and UGX.2,179,893 paid to one Micheal Abooki Karugaba and consular services extended to State house respectively remained outstanding for more than two years. \u2022 UGX.350,957,796 was spent at source contrary Section 29(2)(a) of the Public Finance Management Act, 2015. \u2022 The mission had unspent balances of USD$.3,818.9 equivalent to UGX.14,549,206 that was not remitted back to the consolidated fund. \u2022 I noted shortcomings in the management of assets such as failure to dispose off household items in the chancery stores that would fetched some revenue, inadequate security at both the Chancery and the Official Residence and failure to renovate official residence especially the roof \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], ["22", "Uganda Embassy in Copenhagen **Opinion** Unqualified", "\u2022 For the financial year under review (2018/19), a total of UGX.4,830,223,161 was released against an approved budget of UGX.4,830,223,161. This indicates a budget performance of 100%. I however observed that although the Mission received all the budgeted funds, not all planned activities were fully implemented. \u2022 During the audit, I established that the Mission operated with a draft mission charter that guided the Mission activities during the year under review and that there was no strategic plan for the Mission. The continued implementation of activities in the absence of an approved strategic plan and mission charter may lead to implementation of activities that may not be aligned to the NDPII. \u2022 An inspection of the embassy buildings housing the Chancery and official residence revealed that both buildings were in a sorry state and in need of urgent renovation. The chancery building has developed major cracks internally and externally including the basement, thus posing a health risk to the lives of staff. Its plumbing and electrical systems have given way needing urgent"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS not develop/prepare performance agreements, performance plans and appraisals. Besides, the respective reports were not submitted to MOPS contrary to the requirement. \u2022 A total of UGX.65,800,000 was paid to various staff as education allowance instead of paying directly to schools contrary to PSSO."], "type": "table"}}, {"content": "138", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["23", "Uganda High Commission, Dar es Salaam **Opinion** Unqualified", "\u2022 I noted excess expenditure of UGX.215,444,078 without the Minister\u2019s authority \u2022 I noted huge funding gaps to effectively cover the mandate of the mission as laid down in the strategic plan given that the mission is accredited to Tanzania and six other countries in addition to two regional organizations of EAC and COMESA. Another challenge is the high rental cost for home based staff. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Appraisals, non-submission of reports on Performance Agreements, and Performance Appraisals to MoPS."], ["24", "Uganda High Commission, Kigali **Opinion** Unqualified", "\u2022 UGX.17,216,846 was spent over and above the mission approved budget despite receiving a supplementary budget \u2022 I noted four outputs that were not implemented i.e. failure to have an MOU arising out of the Joint Permanent Commission between Uganda and Rwanda, failure to organize tourism and cultural expo, holding meetings of Northern Corridor Integration Projects and Meetings/summits of East African Community \u2022 The Mission did not have an up to date approved Mission Charter and they were using a charter developed and approved in 2014 \u2022 The Mission did not develop an annual training plan during the year under review despite receiving training funds worth UGX 56,445,874. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], ["25", "Uganda High Commission, London **Opinion** Unqualified", "\u2022 Review of the statement of financial position revealed long outstanding account receivables of Ugx.301,553,047 (\u00a359,117.50) relating to rental income of which \u00a326,000 had since been recovered leaving a balance of \u00a333,117.50. \u2022 Review of financial records revealed that six local staff were irregularly paid \u00a310,780 for purposes of meeting their social security contributions. The practice exposes the mission to the risk of penalties for non- compliance with the local social security laws and regulations. \u2022 An inspection of the High Commission properties revealed need for major renovations as follows; Chancery (plumbing pipes , electrical equipment and the central heating facility) and Official residence (CCTV cameras ,Pavement of the runway and fencing) \u2022 The High commission was required to promote exports of at least US$ 35m and achieved $ 29.2 million indicating a shortfall of US$5.8 million. \u2022 Whereas the mission was charged with lobbying for investments worth US$500m during the year, management indicated that investments worth \u00a3 325 million had been attained. However documentary evidence to this effect was not readily availed. \u2022 Out of the target of 100 UK scholarships, only 35 were secured implying a shortfall of 65 scholarships."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS replacement. The basement for the official residence had developed moulds which are a health risk to the occupants. It also had dangling electrical cables, which, the HoM explained, were no longer acceptable as per the European Union (EU) Building code/guidelines. Under the circumstances, the buildings do not portray a good image of the country and that there is a risk that these structures might become condemned by the city authorities. Besides, the delayed renovation of the buildings will increase the eventual costs needed to renovate them to the current EU building code. \u2022 It was noted that the Mission paid DKK.130,350 (UGX.73,397,869) in lieu of education allowances directly to staff contrary to the regulation that requires payment to education institutions. Besides, I did not obtain any evidence that the said allowances had been approved by the responsible officer (i.e. the Permanent Secretary)."], "type": "table"}}, {"content": [["23", "Uganda High Commission, Dar es Salaam **Opinion** Unqualified", "\u2022 I noted excess expenditure of UGX.215,444,078 without the Minister\u2019s authority \u2022 I noted huge funding gaps to effectively cover the mandate of the mission as laid down in the strategic plan given that the mission is accredited to Tanzania and six other countries in addition to two regional organizations of EAC and COMESA. Another challenge is the high rental cost for home based staff. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Appraisals, non-submission of reports on Performance Agreements, and Performance Appraisals to MoPS."], ["24", "Uganda High Commission, Kigali **Opinion** Unqualified", "\u2022 UGX.17,216,846 was spent over and above the mission approved budget despite receiving a supplementary budget \u2022 I noted four outputs that were not implemented i.e. failure to have an MOU arising out of the Joint Permanent Commission between Uganda and Rwanda, failure to organize tourism and cultural expo, holding meetings of Northern Corridor Integration Projects and Meetings/summits of East African Community \u2022 The Mission did not have an up to date approved Mission Charter and they were using a charter developed and approved in 2014 \u2022 The Mission did not develop an annual training plan during the year under review despite receiving training funds worth UGX 56,445,874. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], ["25", "Uganda High Commission, London **Opinion** Unqualified", "\u2022 Review of the statement of financial position revealed long outstanding account receivables of Ugx.301,553,047 (\u00a359,117.50) relating to rental income of which \u00a326,000 had since been recovered leaving a balance of \u00a333,117.50. \u2022 Review of financial records revealed that six local staff were irregularly paid \u00a310,780 for purposes of meeting their social security contributions. The practice exposes the mission to the risk of penalties for non- compliance with the local social security laws and regulations. \u2022 An inspection of the High Commission properties revealed need for major renovations as follows; Chancery (plumbing pipes , electrical equipment and the central heating facility) and Official residence (CCTV cameras ,Pavement of the runway and fencing) \u2022 The High commission was required to promote exports of at least US$ 35m and achieved $ 29.2 million indicating a shortfall of US$5.8 million. \u2022 Whereas the mission was charged with lobbying for investments worth US$500m during the year, management indicated that investments worth \u00a3 325 million had been attained. However documentary evidence to this effect was not readily availed. \u2022 Out of the target of 100 UK scholarships, only 35 were secured implying a shortfall of 65 scholarships."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS replacement. The basement for the official residence had developed moulds which are a health risk to the occupants. It also had dangling electrical cables, which, the HoM explained, were no longer acceptable as per the European Union (EU) Building code/guidelines. Under the circumstances, the buildings do not portray a good image of the country and that there is a risk that these structures might become condemned by the city authorities. Besides, the delayed renovation of the buildings will increase the eventual costs needed to renovate them to the current EU building code. \u2022 It was noted that the Mission paid DKK.130,350 (UGX.73,397,869) in lieu of education allowances directly to staff contrary to the regulation that requires payment to education institutions. Besides, I did not obtain any evidence that the said allowances had been approved by the responsible officer (i.e. the Permanent Secretary)."], "type": "table"}}, {"content": "139", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["27", "Uganda Embassy New York **Opinion** Unqualified", "\u2022 Although the Mission received UGX.19,802,924,753 (100%) of the budget, they only utilized UGX.18,771,230,819 (95%) leaving an amount of UGX.1,031,693,934 unabsorbed. \u2022 The Mission has not transferred Cash balances amounting to UGX.3,158,358,927 on revenue accounts and Expenditure accounts to the Consolidated Fund by the end of the financial year. \u2022 I noted that 8 tenants of the Uganda House had not paid amounts due for rent totaling USD.661,700.53 as at the end of the financial year. Delays in collecting debts affects the Mission\u2019s cash flows since expenses for utilities and cleaning services for the defaulting tenants have to be paid by the Mission. \u2022 I noted delays, of almost five months, in re-modelling of the 9th floor of Uganda House by a contractor whose contract price was USD.345,450."], ["28", "Uganda High commission, Ottawa **Opinion** Qualified", "\u2022 A review of the expenditures revealed that the High Commission charged wrong expenditure codes to the tune of UGX.746,316,521, contrary to the requirements under Section 10.4.1 of the Treasury Instructions 2017. \u2022 From a sample of expenditure vouchers examined, I observed that the Mission spent a total of USD.56,226 (equivalent to UGX.207,771,376) for travels that were not properly accounted for. I also observed incidences of staff being paid allowances to attend overlapping activities at the same time. \u2022 Presented in the statement of financial position and also under note 24 (payables) are outstanding payables as at 30th June 2019, amounting to UGX.893,322,179 (2018: UGX.943,357,259). It was explained that these relate to outstanding medical bills for a deceased staff. Such long outstanding payables not only reflect badly on the image of the Mission, but can lead to costly legal disputes. \u2022 It was noted that the Mission entered into contracts with the spouses of two staff to provide rental accommodation to them. There is no evidence of any procurement process undertaken to identify the landlords in question, which is contrary to the procurement regulations. Besides there was also no evidence provided, to show that the houses were indeed owned by the identified landlords. \u2022 The Mission paid local taxes worth CAD.4,224.07 (equivalent to UGX.11,889,067) that were not reclaimed by management since diplomatic missions are exempted from paying local taxes. This led to financial loss to government. \u2022 A review of the NTR collections revealed that there were stale cheques/money orders that were received by the Mission, that were not promptly banked on the Mission revenue collection account amounting to CAD.660 and USD.400 (equivalent to a total of UGX.3,335,752). Failure to bank the above cheques implies that the Mission incurred a financial loss to government. \u2022 During the year under review, the positions of Accounting Officer and that of the Financial Attachee/Mission Accountant, exchanged hands. However, there was no evidence that proper handover procedures were followed as laid down by the standing orders. \u2022 A total of UGX.2,882,004,410 that remained unspent at the close of 2017/18 was neither returned to Treasury nor included in the budget for the 2018/2019 financial year. \u2022 A review of the Appropriation Statements for the year revealed that actual expenditure during the year under review exceeded the actual revenue by UGX.605,548,130. The excess expenditure was irregularly incurred."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 26", "SECTOR AND ENTITY Uganda High Commission, Nairobi Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 The cash and cash equivalents balance in the statement of financial position is over stated by UGX.23.7M as the amount lacks necessary supporting documents. \u2022 The payables balance of UGX.6.5m lacked relevant schedules and/ or notes. \u2022 The arrears of revenue of UGX.229 was not supported with an aging schedule rendering its collectability doubtful. \u2022 Non tax revenue declined from UGX.477m (2017/180 to UGX.276m (2018/19) implying reduction of UGX.201M (42%) as a result of vacation of Uganda House by tenants owing to its poor physical state. \u2022 The mission properties comprising; Uganda House, official residence and chancery lack land titles. In addition all the three properties are in a poor physical state."], "type": "table"}}, {"content": [["27", "Uganda Embassy New York **Opinion** Unqualified", "\u2022 Although the Mission received UGX.19,802,924,753 (100%) of the budget, they only utilized UGX.18,771,230,819 (95%) leaving an amount of UGX.1,031,693,934 unabsorbed. \u2022 The Mission has not transferred Cash balances amounting to UGX.3,158,358,927 on revenue accounts and Expenditure accounts to the Consolidated Fund by the end of the financial year. \u2022 I noted that 8 tenants of the Uganda House had not paid amounts due for rent totaling USD.661,700.53 as at the end of the financial year. Delays in collecting debts affects the Mission\u2019s cash flows since expenses for utilities and cleaning services for the defaulting tenants have to be paid by the Mission. \u2022 I noted delays, of almost five months, in re-modelling of the 9th floor of Uganda House by a contractor whose contract price was USD.345,450."], ["28", "Uganda High commission, Ottawa **Opinion** Qualified", "\u2022 A review of the expenditures revealed that the High Commission charged wrong expenditure codes to the tune of UGX.746,316,521, contrary to the requirements under Section 10.4.1 of the Treasury Instructions 2017. \u2022 From a sample of expenditure vouchers examined, I observed that the Mission spent a total of USD.56,226 (equivalent to UGX.207,771,376) for travels that were not properly accounted for. I also observed incidences of staff being paid allowances to attend overlapping activities at the same time. \u2022 Presented in the statement of financial position and also under note 24 (payables) are outstanding payables as at 30th June 2019, amounting to UGX.893,322,179 (2018: UGX.943,357,259). It was explained that these relate to outstanding medical bills for a deceased staff. Such long outstanding payables not only reflect badly on the image of the Mission, but can lead to costly legal disputes. \u2022 It was noted that the Mission entered into contracts with the spouses of two staff to provide rental accommodation to them. There is no evidence of any procurement process undertaken to identify the landlords in question, which is contrary to the procurement regulations. Besides there was also no evidence provided, to show that the houses were indeed owned by the identified landlords. \u2022 The Mission paid local taxes worth CAD.4,224.07 (equivalent to UGX.11,889,067) that were not reclaimed by management since diplomatic missions are exempted from paying local taxes. This led to financial loss to government. \u2022 A review of the NTR collections revealed that there were stale cheques/money orders that were received by the Mission, that were not promptly banked on the Mission revenue collection account amounting to CAD.660 and USD.400 (equivalent to a total of UGX.3,335,752). Failure to bank the above cheques implies that the Mission incurred a financial loss to government. \u2022 During the year under review, the positions of Accounting Officer and that of the Financial Attachee/Mission Accountant, exchanged hands. However, there was no evidence that proper handover procedures were followed as laid down by the standing orders. \u2022 A total of UGX.2,882,004,410 that remained unspent at the close of 2017/18 was neither returned to Treasury nor included in the budget for the 2018/2019 financial year. \u2022 A review of the Appropriation Statements for the year revealed that actual expenditure during the year under review exceeded the actual revenue by UGX.605,548,130. The excess expenditure was irregularly incurred."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 26", "SECTOR AND ENTITY Uganda High Commission, Nairobi Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 The cash and cash equivalents balance in the statement of financial position is over stated by UGX.23.7M as the amount lacks necessary supporting documents. \u2022 The payables balance of UGX.6.5m lacked relevant schedules and/ or notes. \u2022 The arrears of revenue of UGX.229 was not supported with an aging schedule rendering its collectability doubtful. \u2022 Non tax revenue declined from UGX.477m (2017/180 to UGX.276m (2018/19) implying reduction of UGX.201M (42%) as a result of vacation of Uganda House by tenants owing to its poor physical state. \u2022 The mission properties comprising; Uganda House, official residence and chancery lack land titles. In addition all the three properties are in a poor physical state."], "type": "table"}}, {"content": "140", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["29", "Uganda High commission, Pretoria **Opinion** Unqualified", "\u2022 I noted excess expenditure of UGX.131,435,586 on employee costs without the Minister\u2019s authority \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, failure to develop performance plans, lack of performance improvement plans, non-submission of reports on Performance Agreements, Performance Appraisals, and Performance Improvement Plans to MoPS."], ["30", "Uganda Embassy in Tokyo **Opinion** Unqualified", "\u2022 I noted that all funds for the approved budget of UGX. UGX.4,978,767,000, was released and warranted representing 100% performance. \u2022 Out of the released/warranted amount, the Embassy spent a total of UGX.4,774,861,469 representing 96% absorption rate leaving a balance of UGX.203,905,531 unspent which was not returned to the Consolidated Fund at the closure of the financial year as required by PFMA, 2015. \u2022 I noted that the Embassy had 4 key result areas/outputs which included: Cooperation framework; Consular Services; Promotion of trade, tourism, education and investment; and strengthening the Mission. However, they were no measurable targets that were set against which performance would be assessed. \u2022 A review of the financial statements revealed an outstanding payable of UGX. 19,809,575 in regard to deposits received in respect of the 60% EATV visas issued by the Embassy. The amount was transferred to Treasury, but was appearing in the Embassy\u2019s accounts as payables."], ["31", "Uganda Embassy in Bujumbura **Opinion** Qualified", "\u2022 I noted that all funds for the approved budget of UGX.9,075,807,738, was released and warranted representing 100% performance. Out of the warranted amount, UGX.8,981,992,482 was spent by the Embassy leaving a balance of only UGX.93,815,256 unspent, thus representing an absorption level of 99%. \u2022 Out of 11 quantifiable output/activities of the Embassy, only 4 representing 36.4% were fully implemented, 4 representing 36.4% were partially implemented while 3 representing 27.2% were not implemented. \u2022 The NTR amount was overstated by UGX. 337,108, 742 resulting from misclassification of the VAT tax refunds of the same amount received from the host government. \u2022 The value of Consumption of Property, Plant & Equipment was overstated a sum of USD.587,315 (Approximately UGX.2,173,899,487 ) advanced to the constructing contractor (USD.533,506.74) and the supervising consultant (USD.53,808) at the end of the financial year for construction works which had not yet been undertaken. \u2022 A review of the financial statements revealed an outstanding payable of UGX.10,696,008 in regard to received deposits in the previous years of UGX.11,731,991 of which only UGX.1,035,983 was remitted in the current year. The progress of works for the construction of the Chancery was slow, and the contract was extended up to 21st March, 2019, and management was again negotiating for further extension to end of December, 2019, at the time the audit time visited the Embassy (18th September, 2019)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 A review of the Appropriation Statement based on nature of expenditure revealed that the Mission incurred an over expenditure of UGX.1,607,128,850 on employee costs. I did not obtain any evidence to show that the Accounting officer obtained the required approvals to reallocate any funds, as stipulated by the Public Finance Management Act 2015. \u2022 The Mission paid monthly communication allowances to staff amounting to UGX.149,142,000 that are not provided for by the standing orders and were also not budgeted for during the year under review."], "type": "table"}}, {"content": [["29", "Uganda High commission, Pretoria **Opinion** Unqualified", "\u2022 I noted excess expenditure of UGX.131,435,586 on employee costs without the Minister\u2019s authority \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, failure to develop performance plans, lack of performance improvement plans, non-submission of reports on Performance Agreements, Performance Appraisals, and Performance Improvement Plans to MoPS."], ["30", "Uganda Embassy in Tokyo **Opinion** Unqualified", "\u2022 I noted that all funds for the approved budget of UGX. UGX.4,978,767,000, was released and warranted representing 100% performance. \u2022 Out of the released/warranted amount, the Embassy spent a total of UGX.4,774,861,469 representing 96% absorption rate leaving a balance of UGX.203,905,531 unspent which was not returned to the Consolidated Fund at the closure of the financial year as required by PFMA, 2015. \u2022 I noted that the Embassy had 4 key result areas/outputs which included: Cooperation framework; Consular Services; Promotion of trade, tourism, education and investment; and strengthening the Mission. However, they were no measurable targets that were set against which performance would be assessed. \u2022 A review of the financial statements revealed an outstanding payable of UGX. 19,809,575 in regard to deposits received in respect of the 60% EATV visas issued by the Embassy. The amount was transferred to Treasury, but was appearing in the Embassy\u2019s accounts as payables."], ["31", "Uganda Embassy in Bujumbura **Opinion** Qualified", "\u2022 I noted that all funds for the approved budget of UGX.9,075,807,738, was released and warranted representing 100% performance. Out of the warranted amount, UGX.8,981,992,482 was spent by the Embassy leaving a balance of only UGX.93,815,256 unspent, thus representing an absorption level of 99%. \u2022 Out of 11 quantifiable output/activities of the Embassy, only 4 representing 36.4% were fully implemented, 4 representing 36.4% were partially implemented while 3 representing 27.2% were not implemented. \u2022 The NTR amount was overstated by UGX. 337,108, 742 resulting from misclassification of the VAT tax refunds of the same amount received from the host government. \u2022 The value of Consumption of Property, Plant & Equipment was overstated a sum of USD.587,315 (Approximately UGX.2,173,899,487 ) advanced to the constructing contractor (USD.533,506.74) and the supervising consultant (USD.53,808) at the end of the financial year for construction works which had not yet been undertaken. \u2022 A review of the financial statements revealed an outstanding payable of UGX.10,696,008 in regard to received deposits in the previous years of UGX.11,731,991 of which only UGX.1,035,983 was remitted in the current year. The progress of works for the construction of the Chancery was slow, and the contract was extended up to 21st March, 2019, and management was again negotiating for further extension to end of December, 2019, at the time the audit time visited the Embassy (18th September, 2019)."], ["32", "Ministry of Foreign Affairs **Opinion** Unqualified", "\u2022 Out of the budgeted revenue of UGX.95.1 million for the year 2018/19, UGX.105.589 million was collected representing performance of 111% of the target. \u2022 The entity budgeted to receive UGX.51,307,044,981 however UGX.48,475,836,777 was warranted resulting into a budget shortfall of UGX.2,831,208,204 representing 0.05%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 A review of the Appropriation Statement based on nature of expenditure revealed that the Mission incurred an over expenditure of UGX.1,607,128,850 on employee costs. I did not obtain any evidence to show that the Accounting officer obtained the required approvals to reallocate any funds, as stipulated by the Public Finance Management Act 2015. \u2022 The Mission paid monthly communication allowances to staff amounting to UGX.149,142,000 that are not provided for by the standing orders and were also not budgeted for during the year under review."], "type": "table"}}, {"content": "141", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["33", "The Electoral Commission **Opinion** Unqualified", "\u2022 Out of the budgeted revenue of UGX.0.486Bn for the financial year 2018/19, UGX.74,152,840 was collected representing performance of 16%. \u2022 I sampled 27 out-puts worth UGX.88.5bn representing 100% of the total budget and noted that 21 (78%) of the total outputs were not quantified to enable measurement of performance. Further, of the 6 quantified outputs/activities assessed, 3 outputs/activities representing 50% were fully implemented, 1 output/activity representing 17% was partially implemented, while 2 outputs/activities representing 33% were not implemented at all. \u2022 Out of a total of 27 outputs/activities analysed, the actual amounts reported in the annual reports was found inaccurate for 6 outputs/activities. \u2022 Domestic arrears decreased by 89% from UGX.8,767,437,020 in the previous year to UGX.16,652,843,119 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Out of the domestic arrears of UGX.8.767Bn from the previous year UGX.40,619,467 (0.46%) was provided for settlement of domestic arrears in the current budget. \u2022 UGX.155.32Bn was planned towards Presidential and General Parliamentary and Local Government council elections for the financial year 2018/2019 but only UGX.0.986Bn (0.63%) was budgeted and received in the financial year. \u2022 The Commission headquarters continues to be located in inhabitable conditions and are threatened by demolition by Kampala Flyover Construction and Road Upgrading Project (KFCRUP) which will result in payment of rent estimated at UGX.1.7Bn per year. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared and lack of a clients\u2019 charter."], ["34", "Ministry of East African Community Affairs (MEACA) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to budget shortfall of UGX.0.154Bn representing 0.4%. Furthermore, the entity remained with unspent balance of UGX.835,361,682 representing an under-absorption level of 2.4%. \u2022 I sampled 57 out-puts worth UGX.34.772Bn representing 100% of the total budget and noted that 21 (37%) of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 36 quantified outputs/activities assessed, 30 outputs/activities representing"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 A review of the entity performance reports for the financial year 2018/2019 revealed that all 140 outputs were not quantified to enable measurement of performance. \u2022 A trend analysis of the domestic arrears reported in the financial statements showed a movement of arrears from UGX.67,230,639,091 in the previous year to UGX.64,237,474,182 in the year under review, an increase of 124%. The arrears remained unsettled. \u2022 The Ministry had outstanding commitments to a tune of UGX.67,230,639,091 from the previous year but only UGX.6,751,779,781 was provided for their settlement. \u2022 I noted unresolved court case of UGX.3,343,140,720 against the Ministry of Foreign Affairs. \u2022 The Ministry has guidelines that should be followed in appointing the local staff in foreign missions which are not adhered to. \u2022 It was observed that from a sample of 4 embassies, out of 339 scholarships secured 91 scholarships were utilised while 248 scholarships were not taken up. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified included: non completion of performance agreements, failure to conduct staff appraisals, lack of quarterly performance reviews and failure to submit reports on staff performance management initiatives. \u2022 I noted that a sample of 15 Missions paid USD.354,791.63 (approximately UGX.1,312,729,031) in respect of education allowances direct to its officials instead of their children\u2019s respective educational institutions or schools as required by Standing Orders."], "type": "table"}}, {"content": "142", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["", "**PUBLIC SECTOR MANAGEMENT SECTOR**", ""], ["1", "Office of the Prime Minister (OPM) **Opinion** Unqualified", "\u2022 I noted that OPM budgeted to collect NTR of UGX 83.7 million out of which only UGX 32.4 was collected representing 61.3% underperformance. \u2022 The OPM had unremitted off budget receipts amounting to UGX 45,113,000,000 which was spent without appropriation. \u2022 There was a shortfall in releases amounting to UGX.8,496,262,506 representing an under release of 6.4% of the budget. Further, the Entity remained with unspent balance of UGX. 1,648,860,903 representing an absorption level of 98%. \u2022 The OPM planned to achieve its deliverables through implementation of 445 activities. I sampled 118 activities worth UGX. 109 billion representing 82% of the total budget and noted that 16 outputs (14%) of the total outputs were not quantified to enable measurement of performance. Further, of the 102 quantified outputs assessed, 64 outputs representing 63% were fully implemented; 29 outputs representing 28% were partially implemented while 9 outputs representing 9% were not implemented at all. \u2022 Funds worth UGX.257,996,068 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 The Entity did not budget for settlement of domestic arrears despite having outstanding unpaid arrears of UGX 1,182,160,936 from 2017/18. Further to this the Entity had unpaid domestic arrears amounting to UGX 284,970,563 by June 2019 contrary to the treasury instructions. \u2022 Shortcomings were noted in the implementation of the staff performance management initiatives by the Ministry of Public service. The gaps identified include absence performance agreements for senior members of staff, failure to undertake performance appraisals, failure to undertake quarterly performance reviews, lack of performance improvement plans, weaknesses in the mechanism for monitoring staff attendance, non-functional rewards and sanctions committee and failure to submit reports about staff performance to Ministry of Public Service in time."], ["2", "German Refugee Response Fund (Consolidated) **Opinion** Unqualified", "\u2022 No material issue."], ["3", "German Refugee Response Fund Education Infrastructure Enhancement", "\u2022 No material issue."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS 83% was fully implemented, 5 outputs/activities representing 14% were partially implemented while 1 output/activity representing 3% was not implemented at all. \u2022 Out of the budgeted revenue of UGX. 3,720,000 for the financial year 2018/19, UGX.18,400,000 was collected representing performance of 494%. \u2022 Arrears totaling to UGX. 41.721Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \u2022 Settlement of arrears amounting to UGX. 808,268,518from the prior year (2017/18) was undertaken without allocated budget. \u2022 Out of the approved staff structure of 133 positions 69 positions have been filled, leaving 64 positions vacant. \u2022 Shortcomings were noted in the implementation of the provisions in the implementation of staff performance management programmes. The gaps identified include non-completion of performance appraisals, failure to undertake performance appraisals, no quarterly reviews undertaken, performance improvement plans were not developed, reports on implementation of staff performance management initiatives not submitted to MoPS and lack of client charter."], "type": "table"}}, {"content": "143", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["4", "German Refugee Response Fund The Scaled Up Sustainable Domestic Water Supply and Sanitation Service Infrastructure in Rhino Camp Refugee Settlement, Arua District, Northern Uganda **Opinion** Unqualified", "\u2022 No material issue."], ["5", "Northern Uganda Social Action Fund (NUSAF III) **Opinion** Unqualified", "\u2022 The project remained with unspent balance of UGX.0.77 billion representing an absorption level of 99.4%. \u2022 The project planned to achieve its deliverables through the implementation of 10 activities. I reviewed the performance of all the 10 activities and noted that 9 activities representing 90% were fully implemented, while 1 activity representing 10% was partially implemented. \u2022 I noted that local governments faced a number of challenges in the implementation of the project. These included late disbursement and receipt of funds, funding shortfalls, failure to keep records by some subprojects, and incomplete works which affect service delivery. \u2022 I noted that the project did not utilise grant funds with a number of subgroups totalling to UGX 1.2 billion."], ["6", "Development response to displacement Impact Project (DRDIP) **Opinion** Unqualified", "\u2022 The project budgeted UGX.126.2 billion and received UGX.117.9Bn to implement its activities was received leaving UGX.8.272Bn representing 93.4% release. Out of UGX.117Bn that was received UGX.85.2 billion was spent resulting in an unspent balance of UGX.32, 735,075,142 representing an absorption level of 72%. \u2022 The project planned to achieve its deliverables through the implementation of nine (9) outputs/activities. I reviewed all the nine (9) outputs/activities and noted that (7) outputs/ activities representing 78% were fully implemented, while two (2) output/activity was partially implemented. \u2022 I noted unutilized grant funds of UGX.1.6 billion with a number of subgroups."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["4", "German Refugee Response Fund The Scaled Up Sustainable Domestic Water Supply and Sanitation Service Infrastructure in Rhino Camp Refugee Settlement, Arua District, Northern Uganda **Opinion** Unqualified", "\u2022 No material issue."], ["5", "Northern Uganda Social Action Fund (NUSAF III) **Opinion** Unqualified", "\u2022 The project remained with unspent balance of UGX.0.77 billion representing an absorption level of 99.4%. \u2022 The project planned to achieve its deliverables through the implementation of 10 activities. I reviewed the performance of all the 10 activities and noted that 9 activities representing 90% were fully implemented, while 1 activity representing 10% was partially implemented. \u2022 I noted that local governments faced a number of challenges in the implementation of the project. These included late disbursement and receipt of funds, funding shortfalls, failure to keep records by some subprojects, and incomplete works which affect service delivery. \u2022 I noted that the project did not utilise grant funds with a number of subgroups totalling to UGX 1.2 billion."], ["6", "Development response to displacement Impact Project (DRDIP) **Opinion** Unqualified", "\u2022 The project budgeted UGX.126.2 billion and received UGX.117.9Bn to implement its activities was received leaving UGX.8.272Bn representing 93.4% release. Out of UGX.117Bn that was received UGX.85.2 billion was spent resulting in an unspent balance of UGX.32, 735,075,142 representing an absorption level of 72%. \u2022 The project planned to achieve its deliverables through the implementation of nine (9) outputs/activities. I reviewed all the nine (9) outputs/activities and noted that (7) outputs/ activities representing 78% were fully implemented, while two (2) output/activity was partially implemented. \u2022 I noted unutilized grant funds of UGX.1.6 billion with a number of subgroups."], ["7", "Ministry of Local Government (MoLG) **Opinion** Unqualified", "\u2022 I noted that MoLG had an NTR budget of UGX.143.7 million out of which only UGX.104.9 million was collected representing 72% performance. \u2022 MoLG had a shortfall in releases amounting to UGX.28.2 billion representing an under release of 32% of the budget. Further, the MoLG remained with an unspent balance of UGX.2.7 bn representing an absorption level of 95%. \u2022 The outputs planned to achieve its deliverables through the implementation of 131 outputs. I sampled 25 outputs worth UGX.33.4 bn representing 60% of the total budget and noted that 8 (eight) outputs (32%) of the total outputs were not quantified to enable measurement of performance. Further, of the 17 quantified outputs assessed, 8 outputs representing 47% were fully implemented; 6 outputs representing 35% were partially implemented while 3 (three) outputs representing 18% were not implemented at all. \u2022 Funds amounting to UGX.273,755,945 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 Funds worth UGX.3.6 billion meant for capital development expenditure for development of Busega market was spent to honour Ganesh orders."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "144", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["8", "Uganda Good Governance Project (UGOGO) **Opinion** Unqualified", "\u2022 The program management did not prepare a completion report for submission to the Danish embassy, yet the program ended on 31st December 2016."], ["9", "Markets and Infrastructure Trade Improvement Project (MATIP II) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.16.3 billion representing an under release of 16% of the budget. Further, the Project remained with unspent balance of UGX. 1.42 billion representing an absorption level of 98%. \u2022 The project planned to achieve its deliverables through implementation of six (6) outputs/activities. I reviewed these 6 outputs and noted that, four (4) outputs representing 67% were fully implemented; two (2) outputs representing 33% were partially implemented. \u2022 Funds worth UGX.118,247,828 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 There was a shortfall in government counterpart funding of UGX 298,197,943 which was contrary to the programme financing agreement."], ["10", "Urban markets and market development of Agricultural products project (UMMDAP) **Opinion** Unqualified", "\u2022 Domestic arrears increased by 16% from UGX491,339,828 in the previous year to UGX. 585,531,516 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of the arrears amounting to UGX.184,886,497 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 The entity remained with unspent balance of UGX. 255,841,776 representing an absorption level of 95%. \u2022 UGX. 24,198,324 in NTR collected during the year under review was not remitted to the Consolidated Fund contrary to the law. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 The MoLG budgeted for only UGX.4.6 billion for settlement of domestic arrears despite having outstanding unpaid arrears of UGX.33.6 billion from 2017/18. Further, the MoLG had unpaid domestic arrears amounting to UGX.39.9 billion by June 2019 contrary to the treasury instructions. \u2022 Shortcomings were noted in the implementation of the staff performance management initiatives by the Ministry of Public service. The gaps identified include failure to develop performance plans, failure to complete performance appraisals, failure to prepare performance improvement plans, weaknesses in the mechanism for monitoring staff attendance and absence to develop a client charter. \u2022 I noted that the Ministry entered in an MoU with UPPC for the supply of stamps for LC1 stamps worth UGX.2.3 billion. By the time of the audit, the stamps had not been supplied despite the expiry of the delivery timelines. \u2022 I noted that there was insufficient funding for start-up costs for newly created Local Government."], "type": "table"}}, {"content": [["8", "Uganda Good Governance Project (UGOGO) **Opinion** Unqualified", "\u2022 The program management did not prepare a completion report for submission to the Danish embassy, yet the program ended on 31st December 2016."], ["9", "Markets and Infrastructure Trade Improvement Project (MATIP II) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.16.3 billion representing an under release of 16% of the budget. Further, the Project remained with unspent balance of UGX. 1.42 billion representing an absorption level of 98%. \u2022 The project planned to achieve its deliverables through implementation of six (6) outputs/activities. I reviewed these 6 outputs and noted that, four (4) outputs representing 67% were fully implemented; two (2) outputs representing 33% were partially implemented. \u2022 Funds worth UGX.118,247,828 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 There was a shortfall in government counterpart funding of UGX 298,197,943 which was contrary to the programme financing agreement."], ["10", "Urban markets and market development of Agricultural products project (UMMDAP) **Opinion** Unqualified", "\u2022 Domestic arrears increased by 16% from UGX491,339,828 in the previous year to UGX. 585,531,516 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of the arrears amounting to UGX.184,886,497 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 The entity remained with unspent balance of UGX. 255,841,776 representing an absorption level of 95%. \u2022 UGX. 24,198,324 in NTR collected during the year under review was not remitted to the Consolidated Fund contrary to the law. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], ["11", "Project for restoration of Livelihoods in the Northern Region (PRELNOR) **Opinion** Unqualified", "\u2022 There was a shortfall in receipts amounting to UGX.9.9 billion representing an under release of 24% of the budget. Additionally, UGX.0.309bn was not spent representing an absorption level of 99%. \u2022 The project planned to achieve its deliverables through implementation of (39) outputs/activities. I reviewed these 37 outputs and noted that, 26 outputs representing 70% were fully implemented; 6 outputs representing 16% were partially implemented while 5 out-puts representing 14% were not implemented. \u2022 I noted delays of more than two years in the procurement of 50 walking tractors and construction of selected markets."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 The MoLG budgeted for only UGX.4.6 billion for settlement of domestic arrears despite having outstanding unpaid arrears of UGX.33.6 billion from 2017/18. Further, the MoLG had unpaid domestic arrears amounting to UGX.39.9 billion by June 2019 contrary to the treasury instructions. \u2022 Shortcomings were noted in the implementation of the staff performance management initiatives by the Ministry of Public service. The gaps identified include failure to develop performance plans, failure to complete performance appraisals, failure to prepare performance improvement plans, weaknesses in the mechanism for monitoring staff attendance and absence to develop a client charter. \u2022 I noted that the Ministry entered in an MoU with UPPC for the supply of stamps for LC1 stamps worth UGX.2.3 billion. By the time of the audit, the stamps had not been supplied despite the expiry of the delivery timelines. \u2022 I noted that there was insufficient funding for start-up costs for newly created Local Government."], "type": "table"}}, {"content": "145", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["12", "National Planning Authority (NPA) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.43,755,691 representing an under release of 0.1% of the budget. Further, the NPA remained with unspent balance of UGX.19,470,762 representing an absorption level of 99.7%. \u2022 The Authority received UGX.1,022,917,391 as off-budget financing from development partners and these were not paid into the consolidated fund contrary to the PFMA. \u2022 The Authority planned to achieve its deliverables through implementation of 31 outputs. I sampled 21 outputs worth UGX.16.7 bn representing 65% of the total budget and noted that 8 outputs (31%) of the total outputs were not quantified to enable measurement of performance. Further, of the 13 quantified outputs assessed, six (6) outputs representing 46% were fully implemented; three (3) outputs representing 24% were partially implemented while four (4) outputs representing 30% were not implemented at all. \u2022 Funds worth UGX.53,882,358 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 Settlement of arrears amounting to UGX.812,874,533 outstanding from prior year (2017/18) was undertaken without allocated budget. \u2022 Shortcomings were noted in the implementation of the provisions of the NPA Human resources manual in relation to staff performance management. The gaps identified include lack of mechanism to monitor staff attendance, lack of rewards and sanction committee and failure to develop and operationalize a client\u2019s charter. \u2022 Shortcomings were noted in the implementation of various sections of the NPA act and regulations. The gaps identified include; failure to liaise with private sector and civil society to assess government performance; failure to provide support in local capacity development for national planning; failure by the different sectors and entities to prepare sector strategic plans that were aligned to the NDP III; and lack of service delivery standards for the different sectors."], ["13", "Local Government Finance Commission (LGFC) **Opinion** Unqualified", "\u2022 The Commission did not budget for NTR despite collecting UGX.47.496 million. The Commission remained with unspent balance of UGX.3,401,714 representing an absorption level of 99%. \u2022 I sampled 31 out-puts worth UGX.4.7 bn representing 90% of the total budget and noted that out of 31 outputs assessed, 13 outputs representing 42% of the total outputs were not quantified to enable measurement of performance. Out of the 18 quantified outputs/activities assessed, 10 outputs/activities representing 56% were fully implemented; 8 output/activity representing 44% was partially implemented while no output/activity was not implemented at all. \u2022 Funds worth UGX.88,954,931 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions sections of the approved human resource manual on staff performance management. The gaps identified include non- preparation of performance plans, failure to complete performance appraisals, non-preparation of performance improvement plans, and lack of client charter. \u2022 LGFC had not developed a framework for setting Local Government Tax, fees and rates to be levied by Local Governments resulting in unguided revenue planning and collection by Local Government. \u2022 The Commission had governance challenges which affected the operations of the Commission. By the time of audit, the Commission had not implemented a number of activities because of this disharmony amongst the members of the Commission. Examples of these activities include implementing top management resolutions, implementation of the Kalangala declaration and approval of the framework for LED initiatives."], ["14", "Public Service Commission (PSC) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.31,500,597 representing 0.36%. Further, the entity remained with unspent balance of UGX.9,427,928 representing an absorption level of 99.8%. \u2022 I sampled 26 out-puts worth UGX.5.4bn representing 63% of the total budget and noted that 8 (31%) of the total outputs were not quantified to enable measurement of performance. Further,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I noted non adherence/ non delivery of equipment for 15 weather stations which was contrary to the terms of contract."], "type": "table"}}, {"content": [["12", "National Planning Authority (NPA) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.43,755,691 representing an under release of 0.1% of the budget. Further, the NPA remained with unspent balance of UGX.19,470,762 representing an absorption level of 99.7%. \u2022 The Authority received UGX.1,022,917,391 as off-budget financing from development partners and these were not paid into the consolidated fund contrary to the PFMA. \u2022 The Authority planned to achieve its deliverables through implementation of 31 outputs. I sampled 21 outputs worth UGX.16.7 bn representing 65% of the total budget and noted that 8 outputs (31%) of the total outputs were not quantified to enable measurement of performance. Further, of the 13 quantified outputs assessed, six (6) outputs representing 46% were fully implemented; three (3) outputs representing 24% were partially implemented while four (4) outputs representing 30% were not implemented at all. \u2022 Funds worth UGX.53,882,358 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 Settlement of arrears amounting to UGX.812,874,533 outstanding from prior year (2017/18) was undertaken without allocated budget. \u2022 Shortcomings were noted in the implementation of the provisions of the NPA Human resources manual in relation to staff performance management. The gaps identified include lack of mechanism to monitor staff attendance, lack of rewards and sanction committee and failure to develop and operationalize a client\u2019s charter. \u2022 Shortcomings were noted in the implementation of various sections of the NPA act and regulations. The gaps identified include; failure to liaise with private sector and civil society to assess government performance; failure to provide support in local capacity development for national planning; failure by the different sectors and entities to prepare sector strategic plans that were aligned to the NDP III; and lack of service delivery standards for the different sectors."], ["13", "Local Government Finance Commission (LGFC) **Opinion** Unqualified", "\u2022 The Commission did not budget for NTR despite collecting UGX.47.496 million. The Commission remained with unspent balance of UGX.3,401,714 representing an absorption level of 99%. \u2022 I sampled 31 out-puts worth UGX.4.7 bn representing 90% of the total budget and noted that out of 31 outputs assessed, 13 outputs representing 42% of the total outputs were not quantified to enable measurement of performance. Out of the 18 quantified outputs/activities assessed, 10 outputs/activities representing 56% were fully implemented; 8 output/activity representing 44% was partially implemented while no output/activity was not implemented at all. \u2022 Funds worth UGX.88,954,931 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions sections of the approved human resource manual on staff performance management. The gaps identified include non- preparation of performance plans, failure to complete performance appraisals, non-preparation of performance improvement plans, and lack of client charter. \u2022 LGFC had not developed a framework for setting Local Government Tax, fees and rates to be levied by Local Governments resulting in unguided revenue planning and collection by Local Government. \u2022 The Commission had governance challenges which affected the operations of the Commission. By the time of audit, the Commission had not implemented a number of activities because of this disharmony amongst the members of the Commission. Examples of these activities include implementing top management resolutions, implementation of the Kalangala declaration and approval of the framework for LED initiatives."], ["14", "Public Service Commission (PSC) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.31,500,597 representing 0.36%. Further, the entity remained with unspent balance of UGX.9,427,928 representing an absorption level of 99.8%. \u2022 I sampled 26 out-puts worth UGX.5.4bn representing 63% of the total budget and noted that 8 (31%) of the total outputs were not quantified to enable measurement of performance. Further,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I noted non adherence/ non delivery of equipment for 15 weather stations which was contrary to the terms of contract."], "type": "table"}}, {"content": "146", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["15", "Ministry of Public Service **Opinion** Unqualified", "\u2022 I noted that MoPS budgeted to collect NTR of UGX 1billion out of which only UGX 0.29billion was collected representing 29.2% performance. \u2022 There was a shortfall in releases amounting to UGX. 2.8bn representing an under release of 9% of the budget. Further, the MoPS remained with unspent balance of UGX. 2.7 billion representing an absorption level of 90%. \u2022 The MoPS planned to achieve its deliverables through implementation of 138 activities. I sampled 44 activities worth UGX. 23 billion representing 75% of the total budget and noted that 8 outputs (19%) of the total outputs/activities were not quantified to enable measurement of performance. Further, of the 36 quantified outputs assessed, 23 outputs representing 63% were fully implemented; 9 outputs representing 25% were partially implemented while 4 outputs representing 11% were not implemented at all. \u2022 Funds worth UGX.91,932,094 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 The MoPS budgeted and allocated UGX 0.26billion for settlement of domestic arrears UGX 1.8billion from 2017/18. Further to this the MoPS had unpaid domestic arrears amounting to UGX 1.1bn by June 2019 contrary to the treasury instructions. \u2022 I noted under utilisation of the civil service college for training public servants. \u2022 I noted that a total of 19 votes had not decentralised the management of pension as envisaged by government. \u2022 I noted a delay to operationalise the pensions fund as one of the reforms proposed to the current public service pensions scheme. \u2022 Shortcomings were noted in the implementation of the staff performance management initiatives by the Ministry of Public service. The gaps identified include failure to develop performance plans, failure to complete performance appraisals, failure to prepare performance improvement plans, weaknesses in the mechanism for monitoring staff attendance and absence to develop a client charter among others."], ["16", "Kampala Capital City Authority (KCCA) **Opinion** Unqualified", "\u2022 There was a shortfall in revenue collection of UGX.36,345,770,707. From a revenue budget of UGX.126,899,636,512, only UGX.90,553,865,805 was collected, representing a performance of 71% of the target. \u2022 Off-budget financing to a tune of UGX.14,401,147,891 which was not paid into the consolidated fund as required by the law. \u2022 There was a shortfall in releases amounting to UGX.26,365,573,913 representing 8.3%. Further, the entity remained with an unspent balance of UGX.10,456,269,889 representing an absorption level of 96.%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS of the 18 quantified outputs/activities assessed, 16 outputs/activities representing 88% were fully implemented; 1 output/activity representing 6% was partially implemented while 1 output/activity representing 6% was not implemented at all. \u2022 Funds amounting to UGX.47,268,000 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears decreased (by 77.650 from UGX UGX.237,458,957 in the previous year to UGX.53,259,160 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.184,886,497 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 PSC did not disclose outstanding contingent liabilities due to on-going court cases contrary to accounting policy. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. Some of the gaps identified include non- completion of Performance Agreements, lack of performance improvement plans and lack of mechanism to monitor staff attendance."], "type": "table"}}, {"content": "147", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["17", "Kampala Infrastructure Improvement Project (KIIDP) **Opinion** Unqualified", "\u2022 The project budgeted to receive UGX 166.9 billion out of which UGX 140.7 billion was received/available for utilisation. Out of this UGX, 103.29 billion was absorbed leaving an unspent balance of UGX 0.37 billion which represents 73% absorption. \u2022 The project planned to achieve its deliverables through the implementation of (18) activities. I reviewed the performance of 8 activities and noted that; (1) activity representing 53% was not quantified, while all the seven (7) quantified outputs were partially implemented. \u2022 I noted that the project paid UGX.0.55 billion as interest for delayed payments which would have been avoided if payments were to be made timely. \u2022 I noted that the contract for the installation of house number plates expired (25th October 2019) before 1,128 plates had been installed, installation of road signage has only been done in Makindye and work has not started in Nakawa and Kawempe divisions, yet the contract is due to expire in the middle of December 2019 and installation of road signage by M/s Corporate Gifts has been done in only Lubaga division. The contract is due to expire in mid-December 2019. \u2022 I observed that project activities indicated in the table that are lagging behind schedule when referenced to the original project timelines i.e. a) Drainage works of Lot 1 Lubigi Primary Channel, and Nakamiro Secondary - Procurement not yet concluded, the contract for Lubigi still with the funders for no-objection and the contract for Nakamiro still with solicitor General and b) Compensation of PAPs- for drainage works - Out of the 329 PAPs identified only 106 have been so far paid."], ["18", "Kampala Faecal Sludge (KFS) **Opinion** Unqualified", "\u2022 I noted that the project failed to absorb USD 0.359 million which represented 18.2% under absorption. \u2022 The project had outstanding payables amounting to USD 112,061 by December 31st 2018. \u2022 I noted that there was delated set up of service level agreements with private emptiers which made it difficult for KCCA to ensure that all service providers were complying with the waste disposal guidelines."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I sampled 45 out-puts worth UGX.206.9bn representing 65% of the total budget and noted that 26 (58%) of the total outputs were not quantified to enable measurement of performance. Further, of the 19 quantified outputs/activities assessed, 5 outputs/activities representing 26.3% were fully implemented; 11 output/activity representing 57.9% was partially implemented while 3 output/activity representing 15.8% was not implemented at all. \u2022 I noted insufficient budget allocations for the settlement of domestic arrears. UGX 825 million was provided in 2018/19 to settle outstanding arrears which stood at UGC 36,433,402,250 by the close of 2017/18. \u2022 Domestic arrears decreased (by 9% from UGX UGX.36,433,402,250 in the previous year to UGX.33,251,156,514 in the year under review. These remained unsettled at the close of the year. \u2022 Authority lost funds amounting to UGX.24,931,764,593 in the form of garnishee order to several cases. \u2022 Authority has an outstanding long-term liability amounting to UGX.42,570,488,999 for which it has no capacity to repay or service. \u2022 NSSF contribution totaling UGX.2,946,934,125 was not remitted as required by law and remained payable as at 30th June 2019. \u2022 Pay As You Earn (PAYE) for the Authority amounting to UGX.27,809,236,591 remained unpaid by the close of the year 30th June 2019. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, non-completion of performance improvement plans, failure to document semi-annual performance reviews, lack of a proper mechanism to monitor staff attendance, absence of rewards committee and absence of client\u2019s charter. \u2022 The Authority has not transferred land titles for properties of land it had acquired and did not transfer land titles for some leases."], "type": "table"}}, {"content": "148", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["20", "New Vision Printing and Publishing Company Limited **Opinion** Unqualified", "\u2022 No material issues to be reported on."], ["21", "Uganda Printing and Publishing Corporation (UPPC) **Opinion** Qualified", "\u2022 The Corporation owns two plots of land in Entebbe Municipality measuring 0.399 hectares with an estimated value between UGX.800 million to UGX.1 billion whose values are not disclosed in the financial statements. \u2022 The carrying value of trade receivables as at 30th June 2019 stood at UGX.2,766,650,958. I noted that these debts have been outstanding for over 10 years and are majorly owed by Government of Uganda Ministries, Departments and Agencies as well as private institutions. \u2022 The Corporation had long outstanding tax liabilities amounting to UGX.5,603,341,739. \u2022 UPPC, GoU represented by the MoFPED signed an agreement with a consortium of German companies to form a company Uganda Security Printing Company (USPC) for purposes of rehabilitating and revamping UPPC by redesigning, developing, constructing, completing, testing and commissioning an e-passport factory and ID factory. I however noted that the procurement of the private party in the partnership (the consortium of German companies) was not done in accordance with the requirements of Uganda\u2019s Public-Private Partnership Act."], ["22", "Millennium Villages Project - 2016 **Opinion** Unqualified", "\u2022 Underfunding of MVPII by GoU counterpart funding of UGX 0.853Bn \u2022 Performance against logical framework (contract Management) I.e. contracts amounting to UGX.2.2Bn had not been awarded due to cash flow challenges."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 19", "SECTOR AND ENTITY Drylands Integrated Development Project Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted slow implementation of project activities that has led to project extension from March 2019 to December 2020. \u2022 Medical equipment purchased at a cost of UGX.84,090,606 in February 2019 had not been put to use due to lack of running water, standby power and sundries."], "type": "table"}}, {"content": [["20", "New Vision Printing and Publishing Company Limited **Opinion** Unqualified", "\u2022 No material issues to be reported on."], ["21", "Uganda Printing and Publishing Corporation (UPPC) **Opinion** Qualified", "\u2022 The Corporation owns two plots of land in Entebbe Municipality measuring 0.399 hectares with an estimated value between UGX.800 million to UGX.1 billion whose values are not disclosed in the financial statements. \u2022 The carrying value of trade receivables as at 30th June 2019 stood at UGX.2,766,650,958. I noted that these debts have been outstanding for over 10 years and are majorly owed by Government of Uganda Ministries, Departments and Agencies as well as private institutions. \u2022 The Corporation had long outstanding tax liabilities amounting to UGX.5,603,341,739. \u2022 UPPC, GoU represented by the MoFPED signed an agreement with a consortium of German companies to form a company Uganda Security Printing Company (USPC) for purposes of rehabilitating and revamping UPPC by redesigning, developing, constructing, completing, testing and commissioning an e-passport factory and ID factory. I however noted that the procurement of the private party in the partnership (the consortium of German companies) was not done in accordance with the requirements of Uganda\u2019s Public-Private Partnership Act."], ["22", "Millennium Villages Project - 2016 **Opinion** Unqualified", "\u2022 Underfunding of MVPII by GoU counterpart funding of UGX 0.853Bn \u2022 Performance against logical framework (contract Management) I.e. contracts amounting to UGX.2.2Bn had not been awarded due to cash flow challenges."], ["23", "Millennium Villages Project \u2013 2017 **Opinion** Unqualified", "\u2022 Underfunding of MVPII by GoU counterpart funding of UGX. 0.872Bn \u2022 Delays in completing key project activities in time. I.e. four key project activities involving contacts worth UGX.0.674Bn were not completed in time."], ["24", "Millennium Villages Project \u2013 2018 **Opinion** Unqualified", "\u2022 Underfunding of MVPII by GoU counterpart funding of UGX.1Bn \u2022 Irregular borrowing from project account UGX.27, 753,550 from MVPII Project Account to fund Ministry Activities."], ["", "**LEGISLATURE**", ""], ["1", "Parliamentary Commission **Opinion** Unqualified", "\u2022 Out of a total NTR budget of UGX.100 billion, the Commission collected UGX.862 billion resulting into a performance of 862%. \u2022 There was a shortfall in releases amounting to UGX.0.305Bn representing an under release of 0.05% of the budget. Further, the Commission remained with unspent balance of UGX.26.947Bn representing an absorption level of 95%. \u2022 The Commission planned to achieve its deliverables through the implementation of 225 activities. I sampled 37 activities worth UGX.443.7Bn representing 75% of the total budget and noted that nine outputs (24%) of the total outputs were not quantified to enable measurement of performance. Further, of the 28 quantified outputs assessed, 13 outputs representing 46% were fully implemented; 9 outputs representing 32% were partially implemented while six outputs representing 21% were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 19", "SECTOR AND ENTITY Drylands Integrated Development Project Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted slow implementation of project activities that has led to project extension from March 2019 to December 2020. \u2022 Medical equipment purchased at a cost of UGX.84,090,606 in February 2019 had not been put to use due to lack of running water, standby power and sundries."], "type": "table"}}, {"content": "149", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["2", "Parliamentary Pension Scheme **Opinion** Unqualified", "\u2022 No material issues."], ["", "**SECURITY SECTOR**", ""], ["1", "Office of the President **Opinion** Unqualified", "\u2022 Out of the released amount of UGX.182.072Bn, the entity spent UGX.181.007Bn representing 99.4% absorption level resulting into unspent balance of UGX.1.066Bn. \u2022 I sampled 48 out-puts worth UGX. 46.625bn representing 26% of the total budget and noted that 9 (19%) of the total outputs were not quantified to enable measurement of performance. Further, of the 39 quantified outputs/activities assessed, 36 outputs/activities representing 92% were fully implemented; 3 outputs/activities representing 8% were partially implemented. \u2022 Domestic arrears increased by 20% from UGX.49.055Bn in the previous year to UGX.58.982Bn in the year under review. The arrears remained unsettled at the close of the year. \u2022 Out of the domestic arrears of UGX.49.055Bn from the previous year, I noted that UGX.35.293Bn (71%) was provided for their settlement in the current budget. \u2022 The Ministry acquired a building complex on Plot 4 Mackenzie Vale Kololo at a total cost of UGX.1,995,000,000 with the purpose of setting up a recreation facility for senior government officers which has remained idle for 10 years. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Funds worth UGX.1,633,411,048 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions of the Commission\u2019s Human resources manual in relation to staff performance management. The gaps identified include lack of staff performance plans, failure to undertake staff appraisals, failure to undertake midterm performance reviews, lack of performance improvement plans, and absence of a mechanism to monitor staff attendance. \u2022 The Commission procured air tickets worth UGX.2 billion through agents contrary to the guidance given by the PS/ST for all entities to procure air tickets directly from airlines. \u2022 I noted delays in the progress of works on the construction of the new parliamentary chambers of up to 56 days. These days had also resulted in underperformance of the LC meant to cover this construction works."], "type": "table"}}, {"content": [["2", "Parliamentary Pension Scheme **Opinion** Unqualified", "\u2022 No material issues."], ["", "**SECURITY SECTOR**", ""], ["1", "Office of the President **Opinion** Unqualified", "\u2022 Out of the released amount of UGX.182.072Bn, the entity spent UGX.181.007Bn representing 99.4% absorption level resulting into unspent balance of UGX.1.066Bn. \u2022 I sampled 48 out-puts worth UGX. 46.625bn representing 26% of the total budget and noted that 9 (19%) of the total outputs were not quantified to enable measurement of performance. Further, of the 39 quantified outputs/activities assessed, 36 outputs/activities representing 92% were fully implemented; 3 outputs/activities representing 8% were partially implemented. \u2022 Domestic arrears increased by 20% from UGX.49.055Bn in the previous year to UGX.58.982Bn in the year under review. The arrears remained unsettled at the close of the year. \u2022 Out of the domestic arrears of UGX.49.055Bn from the previous year, I noted that UGX.35.293Bn (71%) was provided for their settlement in the current budget. \u2022 The Ministry acquired a building complex on Plot 4 Mackenzie Vale Kololo at a total cost of UGX.1,995,000,000 with the purpose of setting up a recreation facility for senior government officers which has remained idle for 10 years. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS."], ["2", "State House **Opinion** Unqualified", "\u2022 State House had an under collection of NTR worth UGX.82,685,560 out of the total projections of UGX.0.238Bn representing an under performance of 35% of the target. \u2022 I sampled 41 out-puts worth UGX.466bn representing 100% of the total budget and noted that 22 (53.7%) of the total outputs were not quantified to enable measurement of performance. Further, of the 19 quantified outputs/activities assessed, 17 outputs/activities representing 89.5% were fully implemented; 2 output/activity representing 10.5% was partially implemented. \u2022 Domestic arrears decreased by 89% from the previous year (from UGX.6.162Bn to UGX.0.649Bn). \u2022 I noted that UGX.6.162Bn paid to settle domestic arrears lacked a budget allocation. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include: No development of performance agreements and plans, no completion of performance appraisal, no completion of quarterly performance reviews, no completion of performance improvement plans, no submission of reports to Ministry of Public Service (MoPS), no mechanism for monitoring of staff"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Funds worth UGX.1,633,411,048 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions of the Commission\u2019s Human resources manual in relation to staff performance management. The gaps identified include lack of staff performance plans, failure to undertake staff appraisals, failure to undertake midterm performance reviews, lack of performance improvement plans, and absence of a mechanism to monitor staff attendance. \u2022 The Commission procured air tickets worth UGX.2 billion through agents contrary to the guidance given by the PS/ST for all entities to procure air tickets directly from airlines. \u2022 I noted delays in the progress of works on the construction of the new parliamentary chambers of up to 56 days. These days had also resulted in underperformance of the LC meant to cover this construction works."], "type": "table"}}, {"content": "150", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["3", "Ministry of Defence & UVAB **Opinion** Unqualified", "\u2022 Out of the total NTR projections of UGX.1,500,000,000, UGX.56,710,000 was realised representing an under performance of 3.8% of the target. \u2022 I sampled 41 out-puts worth UGX.1.993Tn representing 98% of the total budget and noted that all outputs were not quantified to enable measurement of performance. \u2022 I noted all activities relating to project 1178-AMISOM, were not captured and reported on in the performance reports despite the Ministry receiving all the funds to implement them. \u2022 Domestic arrears decreased by 0.74% from UGX.654,154,670,615 in the previous year to UGX.649,318,551,765 in the year under review. \u2022 Settlement of arrears amounting to UGX.31,981,575,912 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 UGX.12 bn is budgeted annually as capitalization to the Defense Shop and UGX.3bn was paid during the year. I was not availed with a MOU and necessary records to indicate the basis for the annual capitalisation. A ledger to indicate projected capitalisation amount paid todate was also lacking. Further, an advance tax of UGX.9bn was paid without tax returns. \u2022 I noted that MODVA paid an excess compensation of UGX.4. 209bn for a leasehold interest on land in Kabamba without legal advice from the Attorney General. \u2022 I noted that Land in Lugazi measuring approximately 10 acres had been encroached. \u2022 An extra cost of UGX.49,150,350 was paid on polythene paper rolls which could have been saved if MoDVA had followed the PPDA procedures. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include: No development of performance agreements and plans, no completion of performance appraisal, no completion of quarterly performance reviews, no completion of performance improvement plans, no submission of reports to Ministry of Public Service (MoPS), no mechanism for monitoring of staff attendance, no submission of reports on absenteeism, no existence of rewards and sanctions committee, no timelines on conclusion of disciplinary cases and no client charter."], ["4", "National Enterprise Corporation (NEC) \\_ Headquarter **Opinion** Unqualified", "\u2022 Debtors totaling to UGX.248,954,060 have been outstanding for a number of years. \u2022 Out of the total revenue projections UGX.203,930,594, UGX.2,665,000,000 was realised representing a performance of 108% of the target. \u2022 I sampled 7 out-puts worth UGX.1,433,179,002 representing 54% of the total budget and noted that all outputs were quantified to enable measurement of performance. Further, of the 7 quantified outputs/activities assessed, 6 outputs/activities representing 86% were fully implemented; 1 output/activity representing 14% was partially implemented. \u2022 NEC owns Plot No. 1018 which is about 10 acres of land at Kampala Industrial and Business Park in Namanve which has been idle for about 14 years. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: non-development of performance agreements and plans, non-completion of performance appraisal, non-completion of quarterly performance reviews, non-completion of performance improvement plans, no mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee."], ["5", "National Enterprise Corporation (NEC) \u2013 Tractor Project Limited **Opinion** Unqualified", "\u2022 I noted that the entity had outstanding trade debtors amounting to UGX.1,056,677,120 at the close of the financial year 2018/2019 and some of which have been outstanding for over the past three financial years. \u2022 Out of the budgeted revenue of UGX.2,559,855,313, UGX.543,222,600 was collected representing performance of 21.2% of the target. \u2022 All 8 activities assessed/reviewed, representing 100% of the total assessed activities were not quantified to enable measurement of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS attendance, no submission of reports on absenteeism, no existence of rewards and sanctions committee, no timelines on conclusion of disciplinary cases and no client charter."], "type": "table"}}, {"content": [["3", "Ministry of Defence & UVAB **Opinion** Unqualified", "\u2022 Out of the total NTR projections of UGX.1,500,000,000, UGX.56,710,000 was realised representing an under performance of 3.8% of the target. \u2022 I sampled 41 out-puts worth UGX.1.993Tn representing 98% of the total budget and noted that all outputs were not quantified to enable measurement of performance. \u2022 I noted all activities relating to project 1178-AMISOM, were not captured and reported on in the performance reports despite the Ministry receiving all the funds to implement them. \u2022 Domestic arrears decreased by 0.74% from UGX.654,154,670,615 in the previous year to UGX.649,318,551,765 in the year under review. \u2022 Settlement of arrears amounting to UGX.31,981,575,912 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 UGX.12 bn is budgeted annually as capitalization to the Defense Shop and UGX.3bn was paid during the year. I was not availed with a MOU and necessary records to indicate the basis for the annual capitalisation. A ledger to indicate projected capitalisation amount paid todate was also lacking. Further, an advance tax of UGX.9bn was paid without tax returns. \u2022 I noted that MODVA paid an excess compensation of UGX.4. 209bn for a leasehold interest on land in Kabamba without legal advice from the Attorney General. \u2022 I noted that Land in Lugazi measuring approximately 10 acres had been encroached. \u2022 An extra cost of UGX.49,150,350 was paid on polythene paper rolls which could have been saved if MoDVA had followed the PPDA procedures. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include: No development of performance agreements and plans, no completion of performance appraisal, no completion of quarterly performance reviews, no completion of performance improvement plans, no submission of reports to Ministry of Public Service (MoPS), no mechanism for monitoring of staff attendance, no submission of reports on absenteeism, no existence of rewards and sanctions committee, no timelines on conclusion of disciplinary cases and no client charter."], ["4", "National Enterprise Corporation (NEC) \\_ Headquarter **Opinion** Unqualified", "\u2022 Debtors totaling to UGX.248,954,060 have been outstanding for a number of years. \u2022 Out of the total revenue projections UGX.203,930,594, UGX.2,665,000,000 was realised representing a performance of 108% of the target. \u2022 I sampled 7 out-puts worth UGX.1,433,179,002 representing 54% of the total budget and noted that all outputs were quantified to enable measurement of performance. Further, of the 7 quantified outputs/activities assessed, 6 outputs/activities representing 86% were fully implemented; 1 output/activity representing 14% was partially implemented. \u2022 NEC owns Plot No. 1018 which is about 10 acres of land at Kampala Industrial and Business Park in Namanve which has been idle for about 14 years. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: non-development of performance agreements and plans, non-completion of performance appraisal, non-completion of quarterly performance reviews, non-completion of performance improvement plans, no mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee."], ["5", "National Enterprise Corporation (NEC) \u2013 Tractor Project Limited **Opinion** Unqualified", "\u2022 I noted that the entity had outstanding trade debtors amounting to UGX.1,056,677,120 at the close of the financial year 2018/2019 and some of which have been outstanding for over the past three financial years. \u2022 Out of the budgeted revenue of UGX.2,559,855,313, UGX.543,222,600 was collected representing performance of 21.2% of the target. \u2022 All 8 activities assessed/reviewed, representing 100% of the total assessed activities were not quantified to enable measurement of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS attendance, no submission of reports on absenteeism, no existence of rewards and sanctions committee, no timelines on conclusion of disciplinary cases and no client charter."], "type": "table"}}, {"content": "151", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["6", "National Enterprise Corporation (NEC) \u2013 Tractor Hire Scheme Limited **Opinion** Unqualified", "\u2022 Trade debtors decreased by 22% from UGX.797,388,281 in FY 2017/2018 to UGX.623,442,200 (excluding withholding tax) in FY 2018/19. \u2022 Out of the total projected revenue of UGX.17,606,430,860 UGX. 2,678,563,220 was realised representing a performance of 115% of the target. \u2022 I sampled 8 outputs/activities with a total budget of UGX.16,512,877,555 representing 94% of the total budget. I noted that 3 activities representing 38% of the total outputs/activities were not quantified to enable measurement of performance. Of the 5 assessed outputs/activities assessed, 3 outputs/activities representing 60% were fully implemented; 2 outputs/activities representing 40% was partially implemented. \u2022 The scheme had 7 tractors out of which only 2 were functioning while the 5 tractors were grounded. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: none development of performance agreements and plans, none completion of performance appraisal and quarterly performance reviews, none completion of performance improvement plans, lack mechanism for monitoring of staff attendance and none existence of rewards and sanctions committee."], ["7", "National Enterprise Corporation (NEC) \u2013 Luwero Industries Limited **Opinion** Unqualified", "\u2022 Trade debtors of UGX.954,036,947 have been outstanding for several years despite the Auditor General\u2019s earlier recommendations to management to devise a recovery plan or have some of them written off. \u2022 Trade creditors of UGX.1,132,790,229 have been outstanding for over three financial years. \u2022 Out of the total projections of UGX.8,452,124,416, UGX.7,506,352,614 was realised representing performance of 89% of the target. \u2022 I sampled 11 out-puts worth UGX.4,688,841,055 representing 55% of the total budget and noted that all outputs were quantified to enable measurement of performance. Further, of the 8 quantified outputs/activities assessed, 5 outputs/activities representing 63% were fully implemented; 2 output/activity representing 25% was partially implemented while 1 output representing 12%. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: non-development of performance agreements and plans, non-completion of performance appraisals, non-completion of quarterly performance reviews, non- completion of performance improvement plans, no mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee."], ["8", "National Enterprise Corporation (NEC) \u2013 Construction Works and Engineering Limited **Opinion** Unqualified", "\u2022 A debt of UGX.309,131,860 by MOD CMI has been outstanding for a period of more than a year. \u2022 Out of the budgeted revenue of UGX.5,200,000,000 for the year 2018/19, UGX.10,337,334,454 was collected representing performance of 199% of the target. \u2022 I sampled 7 out-puts worth UGX.4,722,081,060 representing 93% of the total budget and noted that 2 outputs/activities representing 29% of the total outputs/ activities were not quantified to enable measurement of performance. Further, of the 5 quantified outputs/activities assessed, no outputs/activities were fully implemented; 3 activities representing 60% were partially implemented while 2 activities representing 40% were not implemented at all. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: none development of performance agreements and plans, none completion of performance appraisal and quarterly performance reviews, none completion of performance"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: non-development of performance agreements and plans, non-completion of performance appraisal, non-completion of quarterly performance reviews, non-completion of performance improvement plans, no mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee."], "type": "table"}}, {"content": [["6", "National Enterprise Corporation (NEC) \u2013 Tractor Hire Scheme Limited **Opinion** Unqualified", "\u2022 Trade debtors decreased by 22% from UGX.797,388,281 in FY 2017/2018 to UGX.623,442,200 (excluding withholding tax) in FY 2018/19. \u2022 Out of the total projected revenue of UGX.17,606,430,860 UGX. 2,678,563,220 was realised representing a performance of 115% of the target. \u2022 I sampled 8 outputs/activities with a total budget of UGX.16,512,877,555 representing 94% of the total budget. I noted that 3 activities representing 38% of the total outputs/activities were not quantified to enable measurement of performance. Of the 5 assessed outputs/activities assessed, 3 outputs/activities representing 60% were fully implemented; 2 outputs/activities representing 40% was partially implemented. \u2022 The scheme had 7 tractors out of which only 2 were functioning while the 5 tractors were grounded. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: none development of performance agreements and plans, none completion of performance appraisal and quarterly performance reviews, none completion of performance improvement plans, lack mechanism for monitoring of staff attendance and none existence of rewards and sanctions committee."], ["7", "National Enterprise Corporation (NEC) \u2013 Luwero Industries Limited **Opinion** Unqualified", "\u2022 Trade debtors of UGX.954,036,947 have been outstanding for several years despite the Auditor General\u2019s earlier recommendations to management to devise a recovery plan or have some of them written off. \u2022 Trade creditors of UGX.1,132,790,229 have been outstanding for over three financial years. \u2022 Out of the total projections of UGX.8,452,124,416, UGX.7,506,352,614 was realised representing performance of 89% of the target. \u2022 I sampled 11 out-puts worth UGX.4,688,841,055 representing 55% of the total budget and noted that all outputs were quantified to enable measurement of performance. Further, of the 8 quantified outputs/activities assessed, 5 outputs/activities representing 63% were fully implemented; 2 output/activity representing 25% was partially implemented while 1 output representing 12%. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: non-development of performance agreements and plans, non-completion of performance appraisals, non-completion of quarterly performance reviews, non- completion of performance improvement plans, no mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee."], ["8", "National Enterprise Corporation (NEC) \u2013 Construction Works and Engineering Limited **Opinion** Unqualified", "\u2022 A debt of UGX.309,131,860 by MOD CMI has been outstanding for a period of more than a year. \u2022 Out of the budgeted revenue of UGX.5,200,000,000 for the year 2018/19, UGX.10,337,334,454 was collected representing performance of 199% of the target. \u2022 I sampled 7 out-puts worth UGX.4,722,081,060 representing 93% of the total budget and noted that 2 outputs/activities representing 29% of the total outputs/ activities were not quantified to enable measurement of performance. Further, of the 5 quantified outputs/activities assessed, no outputs/activities were fully implemented; 3 activities representing 60% were partially implemented while 2 activities representing 40% were not implemented at all. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: none development of performance agreements and plans, none completion of performance appraisal and quarterly performance reviews, none completion of performance"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: non-development of performance agreements and plans, non-completion of performance appraisal, non-completion of quarterly performance reviews, non-completion of performance improvement plans, no mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee."], "type": "table"}}, {"content": "152", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["9", "National Enterprise Corporation (NEC) \u2013 UZIMA Limited **Opinion** Unqualified", "\u2022 Trade payables increased by 569% from UGX.164,354,000 in the previous financial year to UGX.1,100,044,856 in the year under review. \u2022 Out of the budgeted revenue of UGX.5,412,853,613 for the year 2018/19, UGX.4,627,269,210 was collected representing under performance of 14.5% of the target. \u2022 I sampled 9 outputs worth UGX.4,380,286,900 representing 81% of the total budget and noted that all outputs were not quantified to enable measurement of performance. \u2022 I noted that the factory fire escape route was blocked and employees lacked protective gear exposing them to possible factory accidents. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: none development of performance agreements and plans, none completion of performance appraisal and quarterly performance reviews, none completion of performance improvement plans, lack mechanism for monitoring of staff attendance and none existence of rewards and sanctions committee."], ["10", "National Enterprise Corporation (NEC) \u2013 Farm Katonga Limited **Opinion** Unqualified", "\u2022 UGX.4,226,554,679 was spent by NEC for infrastructure development in Kyankwanzi-NALI with the aim of extending the export grade beef project without legal ownership of the land. \u2022 Out of the budgeted revenue of UGX.150,000,000 for the year 2018/19, UGX.667 250,000 was collected representing performance of 445% of the target. \u2022 I sampled 7 out-puts worth UGX.935,791,800 representing 80% of the total budget and noted that 4 outputs/activities representing 57% of the total outputs/ activities were not quantified to enable measurement of performance. Further, of the 3 quantified outputs/activities assessed, no activity was fully implemented; 2 activities representing 67% were partially implemented while 1 activity representing 33% was not implemented at all. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: non development of performance agreements and plans, non-completion of performance appraisals, non-completion of quarterly performance reviews, no completion of performance improvement plans, no mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee."], ["11", "Uganda Air Cargo **Opinion** Unqualified", "\u2022 The Corporation has outstanding trade receivables of UGX.1,633,873,518 as at 30th June 2019. Of these, debtors totaling to UGX.8,340,893,520 representing 72% had been outstanding for a period of more than two years. \u2022 The Corporation has outstanding trade payables amounting to UGX.14,566,675,168 with over UGX.13 bn that has been outstanding for over three financial years. \u2022 Salaries to the tune of UGX.5,247,458,218 have remained outstanding for a period of over 2 years. \u2022 Three aircrafts have remained grounded i.e. 5X-UDF, 5X-UYX and C130 requiring major overhaul and at the time of grounding the aircrafts, the restoration costs were US$8m compared to US$11m now. \u2022 Out of the budgeted revenue of UGX.41,937,497,120 for the year 2018/19, UGX.15,313,216,618 was collected representing performance of 37% of the target. \u2022 I sampled 5 out-puts worth UGX.37.9bn representing 90% of the total budget and noted that 1 output was not quantified to enable measurement of performance. Further, of the 4 quantified outputs/activities assessed, 1 output/activity representing 20% was fully implemented; 3 outputs/activities representing 80% were partially implemented. \u2022 Shortcomings were noted in the implementation of the provisions in regarding Staff Terms and Conditions for purposes of staff appraisals. The gaps identified include: non-development of performance agreements and plans, non-completion of performance appraisal, non-completion of quarterly performance reviews, non-completion of performance improvement plans, no"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS improvement plans, lack mechanism for monitoring of staff attendance and none existence of rewards and sanctions committee."], "type": "table"}}, {"content": [["9", "National Enterprise Corporation (NEC) \u2013 UZIMA Limited **Opinion** Unqualified", "\u2022 Trade payables increased by 569% from UGX.164,354,000 in the previous financial year to UGX.1,100,044,856 in the year under review. \u2022 Out of the budgeted revenue of UGX.5,412,853,613 for the year 2018/19, UGX.4,627,269,210 was collected representing under performance of 14.5% of the target. \u2022 I sampled 9 outputs worth UGX.4,380,286,900 representing 81% of the total budget and noted that all outputs were not quantified to enable measurement of performance. \u2022 I noted that the factory fire escape route was blocked and employees lacked protective gear exposing them to possible factory accidents. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: none development of performance agreements and plans, none completion of performance appraisal and quarterly performance reviews, none completion of performance improvement plans, lack mechanism for monitoring of staff attendance and none existence of rewards and sanctions committee."], ["10", "National Enterprise Corporation (NEC) \u2013 Farm Katonga Limited **Opinion** Unqualified", "\u2022 UGX.4,226,554,679 was spent by NEC for infrastructure development in Kyankwanzi-NALI with the aim of extending the export grade beef project without legal ownership of the land. \u2022 Out of the budgeted revenue of UGX.150,000,000 for the year 2018/19, UGX.667 250,000 was collected representing performance of 445% of the target. \u2022 I sampled 7 out-puts worth UGX.935,791,800 representing 80% of the total budget and noted that 4 outputs/activities representing 57% of the total outputs/ activities were not quantified to enable measurement of performance. Further, of the 3 quantified outputs/activities assessed, no activity was fully implemented; 2 activities representing 67% were partially implemented while 1 activity representing 33% was not implemented at all. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: non development of performance agreements and plans, non-completion of performance appraisals, non-completion of quarterly performance reviews, no completion of performance improvement plans, no mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee."], ["11", "Uganda Air Cargo **Opinion** Unqualified", "\u2022 The Corporation has outstanding trade receivables of UGX.1,633,873,518 as at 30th June 2019. Of these, debtors totaling to UGX.8,340,893,520 representing 72% had been outstanding for a period of more than two years. \u2022 The Corporation has outstanding trade payables amounting to UGX.14,566,675,168 with over UGX.13 bn that has been outstanding for over three financial years. \u2022 Salaries to the tune of UGX.5,247,458,218 have remained outstanding for a period of over 2 years. \u2022 Three aircrafts have remained grounded i.e. 5X-UDF, 5X-UYX and C130 requiring major overhaul and at the time of grounding the aircrafts, the restoration costs were US$8m compared to US$11m now. \u2022 Out of the budgeted revenue of UGX.41,937,497,120 for the year 2018/19, UGX.15,313,216,618 was collected representing performance of 37% of the target. \u2022 I sampled 5 out-puts worth UGX.37.9bn representing 90% of the total budget and noted that 1 output was not quantified to enable measurement of performance. Further, of the 4 quantified outputs/activities assessed, 1 output/activity representing 20% was fully implemented; 3 outputs/activities representing 80% were partially implemented. \u2022 Shortcomings were noted in the implementation of the provisions in regarding Staff Terms and Conditions for purposes of staff appraisals. The gaps identified include: non-development of performance agreements and plans, non-completion of performance appraisal, non-completion of quarterly performance reviews, non-completion of performance improvement plans, no"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS improvement plans, lack mechanism for monitoring of staff attendance and none existence of rewards and sanctions committee."], "type": "table"}}, {"content": "153", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["", "**HEALTH SECTOR**", ""], ["1", "Mulago National Referral Hospital **Opinion** Qualified", "\u2022 The Cumulative outstanding commitment in respect of \u2018Goods and services consumed\u2019 under the Memorandum Statement of Outstanding Commitments was wrongly cast as UGX 3,869,983,881 instead of UGX 4,077,770,677. In addition, outstanding commitments of UGX 5,752,772,100 were not supported. \u2022 A sum of UGX.3, 268,349,770 was charged on items which do not reflect the nature of the expenditure as defined per Government Chart of Accounts. \u2022 The entity wrongly reported excess Appropriation-In-Aid (AIA) expenditure of UGX 1,797,788,219 as an adjustment in the Statement of Changes in Equity (Net Worth). \u2022 Out of the Fourteen (14) sampled outputs with twenty five (25) activities in the annual work plan, thirteen (13) activities (representing 52%) were fully implemented; Six (6) activities (representing 24%) were partially implemented; One (1) activity (representing 4%) was not implemented and Five (5) activities (representing 20%) did not have performance targets and indicators to facilitate performance measurement (extent of delivery of the planned outputs). \u2022 I noted that out of the budgeted revenue of UGX.13,000,000,000 for the year 2018/19, only UGX.3,948,263,830 was collected (representing under performance of 69.6% of the target). \u2022 The entity budgeted to receive UGX.79,178,004,894. However, UGX 69,979,373,406 was warranted resulting into a budget shortfall of UGX 9,198,631,381 representing 11.6%. \u2022 Out of the warrants, UGX 64,463,706,286 was spent by the entity resulting into unspent balance of UGX 5,515,667,120 representing an under-absorption level of 7.9%. \u2022 I noted cases where the information reported in the annual performance report by the Hospital management was not accurate. Quantification of expected outputs and actual result output was not done in some cases. \u2022 The entity reported domestic arrears totalling UGX.5,752,772,100. This figure increased from UGX.4,261,691,744 in the year ended 30th June 2018. \u2022 I noted that the Hospital did not have an approved strategic plan to guide the planning activities for the period under review contrary to the requirements of the standing instructions. \u2022 I noted that the Hospital Administration had 41 registered business ventures operating on the Hospital land. On the contrary, a physical count during inspection of the premises revealed that there were 145 ventures operating on Mulago Hospital premises. \u2022 I noted that 10 housing blocks with a total of 30 house units in the Mulago quarters occupied by senior members of staff, and 5 housing blocks along Owen road occupied by senior Doctors still had houses roofed with asbestos sheets. \u2022 I noted that some of vehicles earmarked for disposal were not recorded in the register and according to the administration such vehicles were to be disposed of. \u2022 The hospital experienced stock outs of various medicines and I noted cases of expired drugs. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; Understaffing, failure to develop performance agreements/targets, failure to develop performance Plans, late completion of Performance Appraisals, failure to undertake quarterly Performance Reviews, none completion of Performance Improvement Plans, lack of mechanism in place to monitor staff attendance and failure to publish a client charter."], ["2", "Butabika National Mental Referral Hospital **Opinion** Unqualified", "\u2022 I noted that out of the budgeted revenue of UGX. 1,700,000,000, UGX. 1,124,181,541 was collected representing an under performance of 33.9% of the target. \u2022 I also noted that UGX. 1,111,206,838 collected, was remitted to the consolidated fund resulting in the difference of UGX. 10,537,503 (after accounting for bank charges of UGX.2,437,200) due to the consolidated fund by the close of the year. \u2022 The entity budgeted to receive UGX.14,799,156,269 however UGX.14,393,526,297 was warranted resulting in a budget shortfall of UGX.405,629,972 representing 2.74%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee."], "type": "table"}}, {"content": [["", "**HEALTH SECTOR**", ""], ["1", "Mulago National Referral Hospital **Opinion** Qualified", "\u2022 The Cumulative outstanding commitment in respect of \u2018Goods and services consumed\u2019 under the Memorandum Statement of Outstanding Commitments was wrongly cast as UGX 3,869,983,881 instead of UGX 4,077,770,677. In addition, outstanding commitments of UGX 5,752,772,100 were not supported. \u2022 A sum of UGX.3, 268,349,770 was charged on items which do not reflect the nature of the expenditure as defined per Government Chart of Accounts. \u2022 The entity wrongly reported excess Appropriation-In-Aid (AIA) expenditure of UGX 1,797,788,219 as an adjustment in the Statement of Changes in Equity (Net Worth). \u2022 Out of the Fourteen (14) sampled outputs with twenty five (25) activities in the annual work plan, thirteen (13) activities (representing 52%) were fully implemented; Six (6) activities (representing 24%) were partially implemented; One (1) activity (representing 4%) was not implemented and Five (5) activities (representing 20%) did not have performance targets and indicators to facilitate performance measurement (extent of delivery of the planned outputs). \u2022 I noted that out of the budgeted revenue of UGX.13,000,000,000 for the year 2018/19, only UGX.3,948,263,830 was collected (representing under performance of 69.6% of the target). \u2022 The entity budgeted to receive UGX.79,178,004,894. However, UGX 69,979,373,406 was warranted resulting into a budget shortfall of UGX 9,198,631,381 representing 11.6%. \u2022 Out of the warrants, UGX 64,463,706,286 was spent by the entity resulting into unspent balance of UGX 5,515,667,120 representing an under-absorption level of 7.9%. \u2022 I noted cases where the information reported in the annual performance report by the Hospital management was not accurate. Quantification of expected outputs and actual result output was not done in some cases. \u2022 The entity reported domestic arrears totalling UGX.5,752,772,100. This figure increased from UGX.4,261,691,744 in the year ended 30th June 2018. \u2022 I noted that the Hospital did not have an approved strategic plan to guide the planning activities for the period under review contrary to the requirements of the standing instructions. \u2022 I noted that the Hospital Administration had 41 registered business ventures operating on the Hospital land. On the contrary, a physical count during inspection of the premises revealed that there were 145 ventures operating on Mulago Hospital premises. \u2022 I noted that 10 housing blocks with a total of 30 house units in the Mulago quarters occupied by senior members of staff, and 5 housing blocks along Owen road occupied by senior Doctors still had houses roofed with asbestos sheets. \u2022 I noted that some of vehicles earmarked for disposal were not recorded in the register and according to the administration such vehicles were to be disposed of. \u2022 The hospital experienced stock outs of various medicines and I noted cases of expired drugs. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; Understaffing, failure to develop performance agreements/targets, failure to develop performance Plans, late completion of Performance Appraisals, failure to undertake quarterly Performance Reviews, none completion of Performance Improvement Plans, lack of mechanism in place to monitor staff attendance and failure to publish a client charter."], ["2", "Butabika National Mental Referral Hospital **Opinion** Unqualified", "\u2022 I noted that out of the budgeted revenue of UGX. 1,700,000,000, UGX. 1,124,181,541 was collected representing an under performance of 33.9% of the target. \u2022 I also noted that UGX. 1,111,206,838 collected, was remitted to the consolidated fund resulting in the difference of UGX. 10,537,503 (after accounting for bank charges of UGX.2,437,200) due to the consolidated fund by the close of the year. \u2022 The entity budgeted to receive UGX.14,799,156,269 however UGX.14,393,526,297 was warranted resulting in a budget shortfall of UGX.405,629,972 representing 2.74%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee."], "type": "table"}}, {"content": "154", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["3", "Uganda Aids Commission (UAC) **Opinion** Unqualified", "\u2022 Out of the warrants of UGX.6,867,449,905, UGX.6,813,469,870 was spent by the entity resulting in unspent balance of UGX.53,980,035 (representing an absorption level of 99.21%). \u2022 The Commission planned to achieve its deliverables through implementation of 82 outputs. I reviewed all the 82 outputs budgeted for during the year and noted that 10 outputs representing 12% of the total outputs were not quantified to enable measurement of performance. \u2022 Further, out of the 72 quantified outputs assessed, 55 outputs representing 76% were fully implemented; four (4) outputs representing 6% were partially implemented while 13 outputs representing 18% were not reported on. \u2022 Funds worth UGX 15,820,901 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 The Commission received off-budget financing to a tune of UGX 3,372,895,662 which was not included in its budget estimate/appropriation. \u2022 The Commission returned unspent donor funds worth UGX 47,421,315 to the respective donors due to failure to utilise the funds. \u2022 Domestic arrears worth UGX 76,162,402 remained unsettled at the close of the financial year. \u2022 The Commission has a dispute over property ownership and has therefore not been able to collect revenue from the properties on the land since October 2016. \u2022 Shortcomings were noted in the implementation of the provisions of the UAC Human resources manual in relation to staff performance management. The gaps identified include failure to prepare the Commission annual performance plan; failure to prepare an annual performance report; failure to hold Quarterly Performance reviews and failure to review staff attendance."], ["4", "Uganda Blood Transfusion Services (UBTS) **Opinion** Unqualified", "\u2022 Parliament appropriated a total of UGX.19.18Bn to UBTS, however the entity only received UGX.19.17Bn resulting in a budget shortfall of UGX.9,674,726 representing a funding level of 99.95% of the approved budget. \u2022 Out of the warranted amount of (UGX.19,172,423,897 ), UGX.19,131,289,991 was spent by the entity resulting in unspent balance of UGX.41,133,906 representing an absorption level of 99.79%. \u2022 I noted that funds amounting to UGX 35,735,999 were diverted. \u2022 I noted that out of 6 outputs assessed, 3 outputs representing 50% of the total outputs were not quantified to enable measurement of performance. \u2022 I noted that out of the 6 quantified outputs assessed, no output was fully implemented; one (1) output representing 16.7% was partially implemented while two (2) outputs representing 33.3% were not implemented at all and three (3) outputs representing 50% did not have clear performance indicators and targets to facilitate performance measurement."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Out of the warrants, only UGX.13,914,233,527 was spent by the Entity resulting in an unspent balance of UGX.479,292,770 representing an absorption level of 96.67%. \u2022 I noted out of the 19 quantified activities assessed, only 6 activities representing 32% were fully implemented; 3 (16%) activities had no targets and indicator metric set to determine the extent of delivery of the output, 2 (11%) were not implemented while 8(42%) were not implemented. \u2022 A sum of UGX. 36,111,290 was diverted to other activities contrary to the financial regulations. \u2022 I noted that domestic arrears worth UGX 111,930,566 were incurred by the entity during the year under review. \u2022 The Hospital\u2019s Approved Structure has 533 positions. However, the staff list as at 30/06/2019 showed that only 388 posts were filled leaving 145 (27%) positions vacant. \u2022 I noted that the hospital had medicines that expired as far back as 2015/2016 financial year in its medical stores. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; failure to develop performance agreements/targets, non-submission of performance Agreement Report, non-Submission of performance appraisal reports and non- completion of quarterly performance reviews."], "type": "table"}}, {"content": [["3", "Uganda Aids Commission (UAC) **Opinion** Unqualified", "\u2022 Out of the warrants of UGX.6,867,449,905, UGX.6,813,469,870 was spent by the entity resulting in unspent balance of UGX.53,980,035 (representing an absorption level of 99.21%). \u2022 The Commission planned to achieve its deliverables through implementation of 82 outputs. I reviewed all the 82 outputs budgeted for during the year and noted that 10 outputs representing 12% of the total outputs were not quantified to enable measurement of performance. \u2022 Further, out of the 72 quantified outputs assessed, 55 outputs representing 76% were fully implemented; four (4) outputs representing 6% were partially implemented while 13 outputs representing 18% were not reported on. \u2022 Funds worth UGX 15,820,901 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 The Commission received off-budget financing to a tune of UGX 3,372,895,662 which was not included in its budget estimate/appropriation. \u2022 The Commission returned unspent donor funds worth UGX 47,421,315 to the respective donors due to failure to utilise the funds. \u2022 Domestic arrears worth UGX 76,162,402 remained unsettled at the close of the financial year. \u2022 The Commission has a dispute over property ownership and has therefore not been able to collect revenue from the properties on the land since October 2016. \u2022 Shortcomings were noted in the implementation of the provisions of the UAC Human resources manual in relation to staff performance management. The gaps identified include failure to prepare the Commission annual performance plan; failure to prepare an annual performance report; failure to hold Quarterly Performance reviews and failure to review staff attendance."], ["4", "Uganda Blood Transfusion Services (UBTS) **Opinion** Unqualified", "\u2022 Parliament appropriated a total of UGX.19.18Bn to UBTS, however the entity only received UGX.19.17Bn resulting in a budget shortfall of UGX.9,674,726 representing a funding level of 99.95% of the approved budget. \u2022 Out of the warranted amount of (UGX.19,172,423,897 ), UGX.19,131,289,991 was spent by the entity resulting in unspent balance of UGX.41,133,906 representing an absorption level of 99.79%. \u2022 I noted that funds amounting to UGX 35,735,999 were diverted. \u2022 I noted that out of 6 outputs assessed, 3 outputs representing 50% of the total outputs were not quantified to enable measurement of performance. \u2022 I noted that out of the 6 quantified outputs assessed, no output was fully implemented; one (1) output representing 16.7% was partially implemented while two (2) outputs representing 33.3% were not implemented at all and three (3) outputs representing 50% did not have clear performance indicators and targets to facilitate performance measurement."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Out of the warrants, only UGX.13,914,233,527 was spent by the Entity resulting in an unspent balance of UGX.479,292,770 representing an absorption level of 96.67%. \u2022 I noted out of the 19 quantified activities assessed, only 6 activities representing 32% were fully implemented; 3 (16%) activities had no targets and indicator metric set to determine the extent of delivery of the output, 2 (11%) were not implemented while 8(42%) were not implemented. \u2022 A sum of UGX. 36,111,290 was diverted to other activities contrary to the financial regulations. \u2022 I noted that domestic arrears worth UGX 111,930,566 were incurred by the entity during the year under review. \u2022 The Hospital\u2019s Approved Structure has 533 positions. However, the staff list as at 30/06/2019 showed that only 388 posts were filled leaving 145 (27%) positions vacant. \u2022 I noted that the hospital had medicines that expired as far back as 2015/2016 financial year in its medical stores. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; failure to develop performance agreements/targets, non-submission of performance Agreement Report, non-Submission of performance appraisal reports and non- completion of quarterly performance reviews."], "type": "table"}}, {"content": "155", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["5", "China Uganda Friendship Hospital \u2013 Naguru **Opinion** Unqualified", "\u2022 I noted that out of the budgeted revenue of UGX.280,000,000 for the year 2018/19, only UGX.136,972,203 was collected representing a performance of 51.08% of the target, and underperformance of 48.92%. \u2022 The entity budgeted to receive UGX.8,675,295,804 however UGX.8,401,895,801 was warranted resulting in a budget shortfall of UGX. 273,400,003 representing 3%. \u2022 Out of the warrants, UGX 8,002,044,677 was spent by the entity resulting in unspent balance of UGX.399,851,124 representing an absorption level of 95.24%. \u2022 I noted that out of the 23 outputs planned to be implemented with a total budget of UGX. 8,675,295,804, I reviewed all the 23 outputs budgeted at UGX. 8,675,295,804 representing 100% of the total budget. \u2022 A sum of UGX 32,978,594 was irregularly diverted from the rightful activities towards others without seeking and obtaining the necessary approvals. \u2022 I noted that the hospital does not have a management Board. \u2022 I noted that a total of UGX.344,556,616 was paid to a number of suppliers without deduction of withholding tax worth UGX 20,673,397. \u2022 I noted that out of 349 approved positions, only 290 (83%) positions were filled and 59 (17%) positions were vacant by the end of the year under review. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; failure to develop performance agreements/targets, non-submission of performance Agreement Report, non-completion of performance improvement plans, non- Submission of progress report on performance improvement plans, non-submission of Submission of reports on discipline and lack of a clients\u2019 charter. \u2022 I noted that the hospital lacked medical stationary and had a challenge of drugs stock outs."], ["6", "National Medical Stores (NMS) **Opinion** Unqualified", "\u2022 I noted that NMS payables increased from UGX 77,905,926,000 for the financial year 2017/18 to UGX 121,475,919,000 for the financial year 2018/19 representing an increase of UGX 43,569,993,000 (representing 55.9%). \u2022 On the other hand, a review of the IFMS financial reports revealed that NMS was indebted to the tune of UGX 110,726,211,404. No reconciliation was provided to harmonize the two figures. \u2022 The entity reported a balance of receivables amounting to UGX 38,223,536,000 in the statement of financial position of which four (4) debtors valued at UGX 17,325,064,059 were all more than three years old. \u2022 I noted that no guidance was provided on the depreciation methods and rates applicable to the different classes of assets. As a result UGX 3,182,002,000 reported as the value of depreciation charge for the year lacked a proper base for its computation. \u2022 National Medical Stores Finance and Accounting Policy and Procedure Manual 2018 does not provide guidance on Inventory valuation although NMS values its inventory every financial year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I noted significant inconsistencies between the figures in the vote performance report and the statement of financial performance as of 30th June, 2019. \u2022 I noted that collected blood is transported together with staff using the entity non refrigerated vehicles. \u2022 UBTS operates without accreditation by the African Society for Blood Transfusion (AFSBT). This means that its (UBTS) operations are only limited to local standards. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; lack of performance agreements, non-submission of Performance Agreement Reports, late completion of performance appraisals, non-submission of Performance Appraisal Reports, failure to undertake quarterly performance reviews, non-completion of performance plans, non-submission of Progress Reports on Performance Improvement Plans, lack of mechanism to monitor staff attendance, non- submission of reports on absenteeism, late Conclusion of Disciplinary Cases, non- submission of Reports on Discipline and lack of a client\u2019s charter."], "type": "table"}}, {"content": [["5", "China Uganda Friendship Hospital \u2013 Naguru **Opinion** Unqualified", "\u2022 I noted that out of the budgeted revenue of UGX.280,000,000 for the year 2018/19, only UGX.136,972,203 was collected representing a performance of 51.08% of the target, and underperformance of 48.92%. \u2022 The entity budgeted to receive UGX.8,675,295,804 however UGX.8,401,895,801 was warranted resulting in a budget shortfall of UGX. 273,400,003 representing 3%. \u2022 Out of the warrants, UGX 8,002,044,677 was spent by the entity resulting in unspent balance of UGX.399,851,124 representing an absorption level of 95.24%. \u2022 I noted that out of the 23 outputs planned to be implemented with a total budget of UGX. 8,675,295,804, I reviewed all the 23 outputs budgeted at UGX. 8,675,295,804 representing 100% of the total budget. \u2022 A sum of UGX 32,978,594 was irregularly diverted from the rightful activities towards others without seeking and obtaining the necessary approvals. \u2022 I noted that the hospital does not have a management Board. \u2022 I noted that a total of UGX.344,556,616 was paid to a number of suppliers without deduction of withholding tax worth UGX 20,673,397. \u2022 I noted that out of 349 approved positions, only 290 (83%) positions were filled and 59 (17%) positions were vacant by the end of the year under review. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; failure to develop performance agreements/targets, non-submission of performance Agreement Report, non-completion of performance improvement plans, non- Submission of progress report on performance improvement plans, non-submission of Submission of reports on discipline and lack of a clients\u2019 charter. \u2022 I noted that the hospital lacked medical stationary and had a challenge of drugs stock outs."], ["6", "National Medical Stores (NMS) **Opinion** Unqualified", "\u2022 I noted that NMS payables increased from UGX 77,905,926,000 for the financial year 2017/18 to UGX 121,475,919,000 for the financial year 2018/19 representing an increase of UGX 43,569,993,000 (representing 55.9%). \u2022 On the other hand, a review of the IFMS financial reports revealed that NMS was indebted to the tune of UGX 110,726,211,404. No reconciliation was provided to harmonize the two figures. \u2022 The entity reported a balance of receivables amounting to UGX 38,223,536,000 in the statement of financial position of which four (4) debtors valued at UGX 17,325,064,059 were all more than three years old. \u2022 I noted that no guidance was provided on the depreciation methods and rates applicable to the different classes of assets. As a result UGX 3,182,002,000 reported as the value of depreciation charge for the year lacked a proper base for its computation. \u2022 National Medical Stores Finance and Accounting Policy and Procedure Manual 2018 does not provide guidance on Inventory valuation although NMS values its inventory every financial year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I noted significant inconsistencies between the figures in the vote performance report and the statement of financial performance as of 30th June, 2019. \u2022 I noted that collected blood is transported together with staff using the entity non refrigerated vehicles. \u2022 UBTS operates without accreditation by the African Society for Blood Transfusion (AFSBT). This means that its (UBTS) operations are only limited to local standards. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; lack of performance agreements, non-submission of Performance Agreement Reports, late completion of performance appraisals, non-submission of Performance Appraisal Reports, failure to undertake quarterly performance reviews, non-completion of performance plans, non-submission of Progress Reports on Performance Improvement Plans, lack of mechanism to monitor staff attendance, non- submission of reports on absenteeism, late Conclusion of Disciplinary Cases, non- submission of Reports on Discipline and lack of a client\u2019s charter."], "type": "table"}}, {"content": "156", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["7", "Uganda Virus Research Institute (UVRI) **Opinion** Unqualified", "\u2022 I noted that out of the budgeted revenue of UGX.260,000,000 for the year 2018/19, only UGX.107,120,835 was collected representing 41.2% of the target. \u2022 The entity budgeted to receive UGX 7,377,120,461. However, UGX 6,720,335,064 was warranted and released resulting in a budget shortfall of UGX 656,785,397 representing 8.9%. Out of the amount released (UGX 6,720,335,064), UGX 6,378,913,118 was spent by the entity resulting in unspent balance of UGX 341,421,946 representing an under-absorption level of 5%. \u2022 Out of the 7 quantified outputs/activities assessed, 1 output/activity representing 14% was fully implemented and 6 outputs/activities representing 86% were partially implemented. \u2022 The error of UGX.374,275,610 was not corrected and reflected in the Reconciliation between total expenditure per Appropriation Accounts and per Statement of Financial Performance. \u2022 I noted that the Institute\u2019s Nitrogen Plant broke down in 2017 and had not been repaired or replaced by the time of audit. \u2022 UVRI has an approved structure of 237 positions. Out of the 237 approved positions, only 88 (37.1%) were filled and 149 positions remained vacant as at the time of the audit (Nov 2019). Among the unfilled positions, are key positions of Assistant Director of Research in Zoology/Ecology, Public Relations Officer, Principal Economist and Bio Medical Engineer. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; late completion of Performance Appraisals, non-Submission of performance appraisal reports, non-completion of Performance Improvement Plans, non- Submission of progress report on performance improvement plans, Non- submission of reports on absenteeism and lack of a client\u2019s charter."], ["8", "Health Service Commission (HSC) **Opinion** Unqualified", "\u2022 I noted that the entity did not budget for NTR yet UGX.13,243,700 was collected. \u2022 The entity budgeted to receive UGX.6,404,808,971 out of which r UGX.6,404,399,754 was warranted representing almost 100% of the budget. \u2022 Out of the amount released of UGX.6,404,399,754, UGX. 6,260,564,779 was spent by the entity resulting in unspent balance of UGX.143,834,975 representing an absorption level of 97.75%. \u2022 I noted that out of the 6 quantified outputs/activities assessed, 1 output/activity representing 17% was fully implemented; 1 output/activity representing 17% was partially implemented while the level of implementation for 4 outputs/activities representing 66% could not be assessed due to lack of indicators/ targets. \u2022 I noted that funds to the tune of UGX.15,820,901 were irregularly diverted towards other activities without seeking and obtaining the necessary approvals. \u2022 A trend analysis of the domestic arrears showed a limited movement of arrears from UGX. 82,918,252 in the previous year to UGX.82,798,153 in the year under review, a decrease of 0.15 %. \u2022 It was noted that out of the 79 approved posts for the Commission, only 46 (58%) were filled leaving 33 (42%) posts vacant. \u2022 I noted that the Commission launched an Electronic Recruitment System (ERS) and has established recruitment hubs in eight Regional Referral Hospitals without a proper IT governance structure. The commission did not have an IT policy, IT Strategic Committee, IT Strategic Plan and an IT Unit to drive the strategy. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; failure to develop performance agreements/targets, delayed development of performance plans, delayed completion of performance appraisals, Failure to hold quarterly performance reviews and Non-submission of a summary report on performance appraisal. \u2022 Shortcomings were noted in the recruitment of Staff for the Health Service. The gaps identified include; Non-submission of HSC performance reports by District Service Commissions, Non-"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I noted that \u201ccall off orders\u201d and supplier delivery notes for Medical supplies amounting to UGX. 8,857,994,346 were delivered outside the agreed upon delivery dates."], "type": "table"}}, {"content": [["7", "Uganda Virus Research Institute (UVRI) **Opinion** Unqualified", "\u2022 I noted that out of the budgeted revenue of UGX.260,000,000 for the year 2018/19, only UGX.107,120,835 was collected representing 41.2% of the target. \u2022 The entity budgeted to receive UGX 7,377,120,461. However, UGX 6,720,335,064 was warranted and released resulting in a budget shortfall of UGX 656,785,397 representing 8.9%. Out of the amount released (UGX 6,720,335,064), UGX 6,378,913,118 was spent by the entity resulting in unspent balance of UGX 341,421,946 representing an under-absorption level of 5%. \u2022 Out of the 7 quantified outputs/activities assessed, 1 output/activity representing 14% was fully implemented and 6 outputs/activities representing 86% were partially implemented. \u2022 The error of UGX.374,275,610 was not corrected and reflected in the Reconciliation between total expenditure per Appropriation Accounts and per Statement of Financial Performance. \u2022 I noted that the Institute\u2019s Nitrogen Plant broke down in 2017 and had not been repaired or replaced by the time of audit. \u2022 UVRI has an approved structure of 237 positions. Out of the 237 approved positions, only 88 (37.1%) were filled and 149 positions remained vacant as at the time of the audit (Nov 2019). Among the unfilled positions, are key positions of Assistant Director of Research in Zoology/Ecology, Public Relations Officer, Principal Economist and Bio Medical Engineer. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; late completion of Performance Appraisals, non-Submission of performance appraisal reports, non-completion of Performance Improvement Plans, non- Submission of progress report on performance improvement plans, Non- submission of reports on absenteeism and lack of a client\u2019s charter."], ["8", "Health Service Commission (HSC) **Opinion** Unqualified", "\u2022 I noted that the entity did not budget for NTR yet UGX.13,243,700 was collected. \u2022 The entity budgeted to receive UGX.6,404,808,971 out of which r UGX.6,404,399,754 was warranted representing almost 100% of the budget. \u2022 Out of the amount released of UGX.6,404,399,754, UGX. 6,260,564,779 was spent by the entity resulting in unspent balance of UGX.143,834,975 representing an absorption level of 97.75%. \u2022 I noted that out of the 6 quantified outputs/activities assessed, 1 output/activity representing 17% was fully implemented; 1 output/activity representing 17% was partially implemented while the level of implementation for 4 outputs/activities representing 66% could not be assessed due to lack of indicators/ targets. \u2022 I noted that funds to the tune of UGX.15,820,901 were irregularly diverted towards other activities without seeking and obtaining the necessary approvals. \u2022 A trend analysis of the domestic arrears showed a limited movement of arrears from UGX. 82,918,252 in the previous year to UGX.82,798,153 in the year under review, a decrease of 0.15 %. \u2022 It was noted that out of the 79 approved posts for the Commission, only 46 (58%) were filled leaving 33 (42%) posts vacant. \u2022 I noted that the Commission launched an Electronic Recruitment System (ERS) and has established recruitment hubs in eight Regional Referral Hospitals without a proper IT governance structure. The commission did not have an IT policy, IT Strategic Committee, IT Strategic Plan and an IT Unit to drive the strategy. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; failure to develop performance agreements/targets, delayed development of performance plans, delayed completion of performance appraisals, Failure to hold quarterly performance reviews and Non-submission of a summary report on performance appraisal. \u2022 Shortcomings were noted in the recruitment of Staff for the Health Service. The gaps identified include; Non-submission of HSC performance reports by District Service Commissions, Non-"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I noted that \u201ccall off orders\u201d and supplier delivery notes for Medical supplies amounting to UGX. 8,857,994,346 were delivered outside the agreed upon delivery dates."], "type": "table"}}, {"content": "157", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["9", "Ministry of Health **Opinion** Qualified", "\u2022 Unsupported adjustments relating to domestic arrears (UGX. 1,655,638,328), overdraft (UGX. 1,037,888,831) and bounced EFTs (UGX. 313,653,500) which as a whole have a material effect on the presentation of the financial statements. \u2022 Mischarge/ Diversion of funds amounting to UGX. 3,089,769,035. \u2022 There was a shortfall in releases amounting to UGX. 12,204,467,716 representing an under- release of 7.5% of the budget. Ministry of Health had unspent balance of UGX. 3,257,075 (out of UGX. 150,334,054,569 released), representing an absorption level of almost 100%. \u2022 The Ministry planned to achieve its deliverables through implementation of 41 outputs. I sampled 28 out-puts budgeted at UGX. 1,022,297,782,000 (including external funding) representing 87.71% of the total budget for review and noted that of these, 1 (3.57%) was fully implemented, 5 (17.86%) partially implemented, and 11 (39.28%) not implemented at all. The remaining 11 (39.28%) could not be assessed as no targets had been set by the Ministry. \u2022 MoH did not budget for NTR. However, UGX 134,218,800 was collected. Failure to budget for revenue misleads the users of the financial statements. \u2022 Off-budget financing received by MoH to a tune of USD. 6,202,468.79 and UGX. 4,678,591,035 was not paid into the Consolidated Fund contrary to the PFMA, 2015. \u2022 MoH did not budget adequately for domestic arrears. With domestic arrears amounting to UGX. 46,522,711,341, only UGX 197,440,913 was budgeted for settlement of domestic arrears, and only UGX 20,258,934,225 of this was actually paid. \u2022 MoH had contingent liabilities amounting to UGX 46,206,660,072 due to two on-going court cases. \u2022 The Ministry of Health has an approved organisation structure comprising of 853 staff out of which 481 posts have been filled, leaving a balance of 372 posts vacant. \u2022 Serious shortcomings were noted in the area of staff performance management, including delays to complete and submit to MoPS Performance Agreements, Plans, Appraisals, Improvement Plans and reports on discipline; absence of a rewards and sanctions committee; and delayed conclusion of disciplinary cases. \u2022 UGX. 2,742,205,914 was paid out as pension without the Responsible Officers verifying the salary, gratuity and pension payment files sent to the IPPS/IFMS; pensioners aged 75 years and above were being paid pension without availability of life certificates on their files; and gratuity payments worth UGX. 495,906,691 were uploaded to the IFMS without having been processed through the IPPS, presenting a risk of making duplicate payments."], ["10", "National Drug Authority **Opinion** Qualified", "\u2022 Amounts totalling UGX 32,305,937,813 that related to contract sums for the construction of a Laboratory Tower (UGX 31,310,160,593) and Supervising Consultant (UGX 995,777,220) were erroneously recognized as payables and Capital Work In Progress before commencement of works. \u2022 Although National Drug Authority had a revenue performance of 106%, there were shortfalls in certain revenues streams amounting to UGX 1,016,669,274. \u2022 National Drug Authority had a capital expenditure budget of UGX 41,310,730,100 of which only UGX 1,579,441,546 (3.28%) was utilized thereby leaving unspent funds worth UGX 39,731,288,554. \u2022 Even though the Authority set expenditure targets per quarter for the capital expenditure, no clear targets and performance indicators were set some of the outputs. \u2022 The Authority planned to achieve its deliverables through implementation of 71 outputs. I sampled 28 outputs worth UGX 9,209,511,000 representing 17.9% of the total budget and noted that nine (9) outputs were fully implemented, 16 partially implemented, two (2) outputs were not implemented at all and one (1) planned output could not be assessed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS monitoring of the implementation of the Commission\u2019s decisions, Failure to attract staff in key positions."], "type": "table"}}, {"content": [["9", "Ministry of Health **Opinion** Qualified", "\u2022 Unsupported adjustments relating to domestic arrears (UGX. 1,655,638,328), overdraft (UGX. 1,037,888,831) and bounced EFTs (UGX. 313,653,500) which as a whole have a material effect on the presentation of the financial statements. \u2022 Mischarge/ Diversion of funds amounting to UGX. 3,089,769,035. \u2022 There was a shortfall in releases amounting to UGX. 12,204,467,716 representing an under- release of 7.5% of the budget. Ministry of Health had unspent balance of UGX. 3,257,075 (out of UGX. 150,334,054,569 released), representing an absorption level of almost 100%. \u2022 The Ministry planned to achieve its deliverables through implementation of 41 outputs. I sampled 28 out-puts budgeted at UGX. 1,022,297,782,000 (including external funding) representing 87.71% of the total budget for review and noted that of these, 1 (3.57%) was fully implemented, 5 (17.86%) partially implemented, and 11 (39.28%) not implemented at all. The remaining 11 (39.28%) could not be assessed as no targets had been set by the Ministry. \u2022 MoH did not budget for NTR. However, UGX 134,218,800 was collected. Failure to budget for revenue misleads the users of the financial statements. \u2022 Off-budget financing received by MoH to a tune of USD. 6,202,468.79 and UGX. 4,678,591,035 was not paid into the Consolidated Fund contrary to the PFMA, 2015. \u2022 MoH did not budget adequately for domestic arrears. With domestic arrears amounting to UGX. 46,522,711,341, only UGX 197,440,913 was budgeted for settlement of domestic arrears, and only UGX 20,258,934,225 of this was actually paid. \u2022 MoH had contingent liabilities amounting to UGX 46,206,660,072 due to two on-going court cases. \u2022 The Ministry of Health has an approved organisation structure comprising of 853 staff out of which 481 posts have been filled, leaving a balance of 372 posts vacant. \u2022 Serious shortcomings were noted in the area of staff performance management, including delays to complete and submit to MoPS Performance Agreements, Plans, Appraisals, Improvement Plans and reports on discipline; absence of a rewards and sanctions committee; and delayed conclusion of disciplinary cases. \u2022 UGX. 2,742,205,914 was paid out as pension without the Responsible Officers verifying the salary, gratuity and pension payment files sent to the IPPS/IFMS; pensioners aged 75 years and above were being paid pension without availability of life certificates on their files; and gratuity payments worth UGX. 495,906,691 were uploaded to the IFMS without having been processed through the IPPS, presenting a risk of making duplicate payments."], ["10", "National Drug Authority **Opinion** Qualified", "\u2022 Amounts totalling UGX 32,305,937,813 that related to contract sums for the construction of a Laboratory Tower (UGX 31,310,160,593) and Supervising Consultant (UGX 995,777,220) were erroneously recognized as payables and Capital Work In Progress before commencement of works. \u2022 Although National Drug Authority had a revenue performance of 106%, there were shortfalls in certain revenues streams amounting to UGX 1,016,669,274. \u2022 National Drug Authority had a capital expenditure budget of UGX 41,310,730,100 of which only UGX 1,579,441,546 (3.28%) was utilized thereby leaving unspent funds worth UGX 39,731,288,554. \u2022 Even though the Authority set expenditure targets per quarter for the capital expenditure, no clear targets and performance indicators were set some of the outputs. \u2022 The Authority planned to achieve its deliverables through implementation of 71 outputs. I sampled 28 outputs worth UGX 9,209,511,000 representing 17.9% of the total budget and noted that nine (9) outputs were fully implemented, 16 partially implemented, two (2) outputs were not implemented at all and one (1) planned output could not be assessed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS monitoring of the implementation of the Commission\u2019s decisions, Failure to attract staff in key positions."], "type": "table"}}, {"content": "158", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["11", "Uganda Nurses and Midwives Council \u2013 FY 2017/2018 **Opinion** Unqualified", "\u2022 Contrary to best practice corporate governance requirements for separation of operational and oversight responsibilities, it was observed that the Chairperson of the Council signed the financial statements submitted to this Office for audit instead of the Accounting Officer (Registrar). \u2022 There was a shortfall in releases amounting to UGX 43,500,000 representing an under release of 58% of the budget. \u2022 The Council received a grant of UGX 48,750,000 from the United Nations Population Fund (UNFPA) and I observed that only UGX 11,500,000 (24%) had been utilised while the balance of UGX. 37,250,000 was refunded back to UNFPA because of failure by the institute to absorb it within the year. \u2022 Funds worth UGX 38,088,650 were spent in excess of the approved budget without the approval of the Minister. \u2022 I observed that the key positions of the Registrar and Deputy Registrar have not yet been substantively filled. Further, I noted that two staff have been acting in these positions for more than the mandatory period of 6 months and are being paid acting allowances, without evidence on their personal files that their acting appointments were renewed or extended by the Health Service Commission. \u2022 The Council lacks an internal audit function. \u2022 I noted that the Council awarded a contract for the construction of a water borne toilet at UNMC at UGX.43,770,330, while the approved budget was UGX.32,000,000 and there was no approved supplementary budget to support the additional allocation of UGX 11,770,330. \u2022 The Council undertook procurement of the Supply of assorted stationery at UGX 9,202,000, without any procurement requisition (Form 5) from the user department. \u2022 I reviewed procurements totalling to UGX 147,667,220 and noted a number of irregularities such as: payments worth UGX 93,052,720 made to suppliers other than those named in the LPOs; incomplete deliveries; deliveries made before initiation of procurements; deliveries made before evaluation of bidders and instances of lack of contracts. \u2022 The Council procured 6000 certificates and 7000 identity cards. I noted that only 2,065 certificates and 7,000 identity cards were delivered and the supplier was paid UGX. 20,123,500 in excess of the invoiced amount. Furthermore the procurement records were not availed for audit."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Funds worth UGX 27,160,098,065 had not been collected by the close of the financial year. Of this amount, UGX 23,959,154,964 was due from Ministry of Health while UGX 1,537,194,483 was owed from Global Fund and both remained outstanding for more than 2 years. \u2022 A total of 15 assets were missing as result of staff leaving without handing them over to the Authority. \u2022 Out of the 14 cases against the National Drug Authority, it was noted that seven (7) cases arose due to the Authority\u2019s failure to conduct the contract terminations of the parties involved in a fair and lawful manner, resulting in financial loss amounting to UGX 118,791,119 in addition to an outstanding obligation of UGX 800,000,000. \u2022 I reviewed four (4) concluded cases against the National Drug Authority and noted that they arose out of unfair and unlawful action on the part of the Authority staff while undertaking their ordinary business, resulting in a financial loss of UGX 358,982,513. \u2022 Delayed integration of the NDA Management Information System (NDAMIS) and Navision System resulting in manual reconciliation and posting of revenue transactions from NDAMIS to Navision. \u2022 Shortcomings were noted in the implementation of the provisions of the NDA Human resources manual in relation to staff performance management. The gaps identified include absence of a rewards and sanctions committee and failure to complete and submit performance appraisals."], "type": "table"}}, {"content": "159", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["12", "Uganda Nurses and Midwives Council \u2013 FY 2018/2019 **Opinion** Qualified", "\u2022 An expenditure item was reported in the Statement of Financial Performance as cost of sales worth UGX 201,100,020 while the corresponding Note 14 disclosed \u2018printing costs\u2019 at UGX 191,435,720. No supporting documentation was provided for this amount. \u2022 The Council made payments totalling to UGX 1,274,315,720 as direct debits to the council bank accounts without any supporting documentation and they were also not captured in the cashbook. \u2022 Most of the sections of the UNMC Financial and Accounting Policies and Procedures Manual 2012 are outdated and need updating. \u2022 The Nurses and Midwives Act requires the Council to prepare the annual financial statements of accounts for the immediately preceding financial year not later than three months in the following year, which contradicts the PFMA, 2015. \u2022 There were no log books maintained to track the vehicle movements as required by the regulations and no records were maintained to keep track of vehicle history, performance, servicing, overheads, and repairs. \u2022 The Council appointed a contract manager who was not a staff of the Council contrary to PPDA regulations."], ["13", "Uganda Medical and Dental Practitioners Council **Opinion** Unqualified", "\u2022 UMDPC had an approved budget of UGX 1,953,040,000 out of which UGX 1,667,255,072 (87.1%) was realized, resulting into a shortfall of UGX 285,784,928 (12.9%). \u2022 UMDPC only received UGX 32,750,000 from MoH as subventions out of the budgeted UGX 75,000,000, translating into a shortfall of UGX 42,250,000. \u2022 UMDPC\u2019s domestic arrears shot up from UGX 9,003,367 in the previous year to UGX 51,546,557 in the year under review, an increase of 472.5 %. The arrears, which remained unsettled at the close of the year, were in respect of statutory deductions of PAYE (UGX 36,351,201) and NSSF (UGX 15,195,356). \u2022 No budget provisions were made by UMDPC towards settlement of outstanding domestic arrears from the prior year amounting to UGX 9,003,367. \u2022 There were only two signatories to UMDPC\u2019s bank account, namely the Registrar and his Deputy, contrary to the requirement to have the Registrar (Accounting Officer) plus any other two heads of department as signatories. This means that Council business comes to a standstill if one of the signatories is away. \u2022 UMDPC has an approved organisation structure comprising of 26 staff out of which 16 posts have been filled, leaving a balance of 10 posts vacant. \u2022 No staff performance appraisals were done in the year under review. \u2022 No report on procurement activities undertaken by the Council was submitted to PPDA., despite the fact that UMDPC undertook procurements worth UGX 497,000,000 during the year under review."], ["14", "Joint Clinical Research Centre (JCRC) **Opinion** Qualified", "\u2022 I noted that the net book value of land and buildings was understated to the extent of the difference between its carrying amount and the market value. \u2022 I noted that donated assets were not valued and recognized in the financial statements. Hence, understating the net book value of Property, Plant Equipment. \u2022 I noted that the entity had an approved revenue budget of UGX 24,247,302,851, out of which UGX 19,140,030,000 was realized resulting in a shortfall of UGX.5,107.272,851 (21%). \u2022 I observed that out of the 204 quantified outputs assessed, 159 outputs/activities representing 78% were fully implemented, 5 outputs/activities representing 2% were partially implemented while 40 outputs/activities representing 20% were not implemented at all. \u2022 I noted that during the year, the Centre operated without stocks for key essential medicines and health supplies."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I noted that the council has no designated transport officer and as a result, log books and fuel registers were not being maintained. In addition there were no monthly fuel reconciliations being undertaken or operating records on maintenance and repairs."], "type": "table"}}, {"content": [["12", "Uganda Nurses and Midwives Council \u2013 FY 2018/2019 **Opinion** Qualified", "\u2022 An expenditure item was reported in the Statement of Financial Performance as cost of sales worth UGX 201,100,020 while the corresponding Note 14 disclosed \u2018printing costs\u2019 at UGX 191,435,720. No supporting documentation was provided for this amount. \u2022 The Council made payments totalling to UGX 1,274,315,720 as direct debits to the council bank accounts without any supporting documentation and they were also not captured in the cashbook. \u2022 Most of the sections of the UNMC Financial and Accounting Policies and Procedures Manual 2012 are outdated and need updating. \u2022 The Nurses and Midwives Act requires the Council to prepare the annual financial statements of accounts for the immediately preceding financial year not later than three months in the following year, which contradicts the PFMA, 2015. \u2022 There were no log books maintained to track the vehicle movements as required by the regulations and no records were maintained to keep track of vehicle history, performance, servicing, overheads, and repairs. \u2022 The Council appointed a contract manager who was not a staff of the Council contrary to PPDA regulations."], ["13", "Uganda Medical and Dental Practitioners Council **Opinion** Unqualified", "\u2022 UMDPC had an approved budget of UGX 1,953,040,000 out of which UGX 1,667,255,072 (87.1%) was realized, resulting into a shortfall of UGX 285,784,928 (12.9%). \u2022 UMDPC only received UGX 32,750,000 from MoH as subventions out of the budgeted UGX 75,000,000, translating into a shortfall of UGX 42,250,000. \u2022 UMDPC\u2019s domestic arrears shot up from UGX 9,003,367 in the previous year to UGX 51,546,557 in the year under review, an increase of 472.5 %. The arrears, which remained unsettled at the close of the year, were in respect of statutory deductions of PAYE (UGX 36,351,201) and NSSF (UGX 15,195,356). \u2022 No budget provisions were made by UMDPC towards settlement of outstanding domestic arrears from the prior year amounting to UGX 9,003,367. \u2022 There were only two signatories to UMDPC\u2019s bank account, namely the Registrar and his Deputy, contrary to the requirement to have the Registrar (Accounting Officer) plus any other two heads of department as signatories. This means that Council business comes to a standstill if one of the signatories is away. \u2022 UMDPC has an approved organisation structure comprising of 26 staff out of which 16 posts have been filled, leaving a balance of 10 posts vacant. \u2022 No staff performance appraisals were done in the year under review. \u2022 No report on procurement activities undertaken by the Council was submitted to PPDA., despite the fact that UMDPC undertook procurements worth UGX 497,000,000 during the year under review."], ["14", "Joint Clinical Research Centre (JCRC) **Opinion** Qualified", "\u2022 I noted that the net book value of land and buildings was understated to the extent of the difference between its carrying amount and the market value. \u2022 I noted that donated assets were not valued and recognized in the financial statements. Hence, understating the net book value of Property, Plant Equipment. \u2022 I noted that the entity had an approved revenue budget of UGX 24,247,302,851, out of which UGX 19,140,030,000 was realized resulting in a shortfall of UGX.5,107.272,851 (21%). \u2022 I observed that out of the 204 quantified outputs assessed, 159 outputs/activities representing 78% were fully implemented, 5 outputs/activities representing 2% were partially implemented while 40 outputs/activities representing 20% were not implemented at all. \u2022 I noted that during the year, the Centre operated without stocks for key essential medicines and health supplies."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I noted that the council has no designated transport officer and as a result, log books and fuel registers were not being maintained. In addition there were no monthly fuel reconciliations being undertaken or operating records on maintenance and repairs."], "type": "table"}}, {"content": "160", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["15", "Uganda Cancer Institute **Opinion** Qualified", "\u2022 I observed that out of the UGX 7,419,908,090 funds allocated under program 02 -medical services to deliver cancer care services, UGX 497,155,495 representing 6.70% of the funds program allocation was diverted to other activities. \u2022 Parliament appropriated a total of UGX 93.072 billion to Uganda Cancer Institute; however the entity only received UGX 48.831 billion (representing a release of 52.5%) of the approved budget. \u2022 Of the amount of UGX 48.831 billion released UGX 48.808 billion was spent by the entity resulting in unsent balance of UGX 23 million representing 99.9% absorption level. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \u2022 I noted that out of the 110 quantified activities assessed, only 63 outputs/activities representing 57% were fully implemented; 23 outputs/activities representing 21% were partially implemented, 14 outputs/activities representing 13% were not implemented while 10 outputs/activities representing (9%) had no targets and indicator metric set to determine the extent of delivery of the output. \u2022 I noted that staff salaries worth UGX.162,708,400 incurred during the year under review were not paid. \u2022 I noted that UGX.5,267,717 was paid to individuals who were not on the pension payroll that is included as part of the financial statements hence rendering the payment doubtful. \u2022 I noted that the entity lacked adequate space for offices, stores and patients. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; non-submission of progress report on performance improvement plans, late conclusion of disciplinary cases and non- submission of reports on disciplinary cases."], ["16", "Uganda Reproductive Maternal and Child Health Services Improvement Project (URMCHSIP) **Opinion** Unqualified", "\u2022 I noted some gaps relating to training of RMNCAH cadres in short supply; there were several training institutions that lack training aids and text books especially schools training the Diploma in Anesthesia, tutors of training schools (midwifery and anesthesia) had skill gaps and there were courses that were started with support of the Project specifically the Bachelor of Anesthesia for which schemes of service has not yet been developed. \u2022 I noted that a total ofUSD 31,627,057.95 was available for spending during the year. However, by close of the year under review, only USD.6,909,837.98 (22%) had been utilized. I further noted that out of the cumulative receipts for the two years of project implementation amounting USD 35,087,020, only USD.10,369,800.03(30%) had been spent by close of the year under review. \u2022 I noted that whereas funds amounting to USD 11,220,000 were available to the project for purchase of essential drugs, no procurements were conducted for the last two years of implementation. In addition, out of USD 10,100,000 available for purchase of health facilities equipment, only USD 2,296,209.08 had been spent (representing 22.7% absorption). Also noted was that USD 20,416,820 available for construction of maternity units had not yet been utilized."], ["17", "East African Public Health Laboratory Networking Project (EAPHLNP2)", "\u2022 I noted that the project had USD.9,683,037.18 available for spending during the year. However, only USD.4,191,998.54 was spent resulting in a total of USD.5,491,038.64 not utilized by year end."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I observed that the annual summary statement of financial performance was submitted in November 2019 beyond the statutory deadline. \u2022 I noted that during the financial year 2017/18, five (5) firms bided to construct the Tuberculosis Clinic. However, the contracts committee made a decision that the quoted bid amount by the Best Evaluated Bidder of UGX 435,554,927 was so high and the Contracts Committee recommended the use of Force Account Mechanism without adhering to PPDA guidelines. \u2022 I noted that advance payments worth UGX. 165,627,079.29 were made to various suppliers without advance payment guarantees. \u2022 For procurements worth UGX 95,297,800 there was no evidence that market price assessment was conducted by the Accounting Officer prior to either initiation of the procurement or contracting."], "type": "table"}}, {"content": [["15", "Uganda Cancer Institute **Opinion** Qualified", "\u2022 I observed that out of the UGX 7,419,908,090 funds allocated under program 02 -medical services to deliver cancer care services, UGX 497,155,495 representing 6.70% of the funds program allocation was diverted to other activities. \u2022 Parliament appropriated a total of UGX 93.072 billion to Uganda Cancer Institute; however the entity only received UGX 48.831 billion (representing a release of 52.5%) of the approved budget. \u2022 Of the amount of UGX 48.831 billion released UGX 48.808 billion was spent by the entity resulting in unsent balance of UGX 23 million representing 99.9% absorption level. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \u2022 I noted that out of the 110 quantified activities assessed, only 63 outputs/activities representing 57% were fully implemented; 23 outputs/activities representing 21% were partially implemented, 14 outputs/activities representing 13% were not implemented while 10 outputs/activities representing (9%) had no targets and indicator metric set to determine the extent of delivery of the output. \u2022 I noted that staff salaries worth UGX.162,708,400 incurred during the year under review were not paid. \u2022 I noted that UGX.5,267,717 was paid to individuals who were not on the pension payroll that is included as part of the financial statements hence rendering the payment doubtful. \u2022 I noted that the entity lacked adequate space for offices, stores and patients. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; non-submission of progress report on performance improvement plans, late conclusion of disciplinary cases and non- submission of reports on disciplinary cases."], ["16", "Uganda Reproductive Maternal and Child Health Services Improvement Project (URMCHSIP) **Opinion** Unqualified", "\u2022 I noted some gaps relating to training of RMNCAH cadres in short supply; there were several training institutions that lack training aids and text books especially schools training the Diploma in Anesthesia, tutors of training schools (midwifery and anesthesia) had skill gaps and there were courses that were started with support of the Project specifically the Bachelor of Anesthesia for which schemes of service has not yet been developed. \u2022 I noted that a total ofUSD 31,627,057.95 was available for spending during the year. However, by close of the year under review, only USD.6,909,837.98 (22%) had been utilized. I further noted that out of the cumulative receipts for the two years of project implementation amounting USD 35,087,020, only USD.10,369,800.03(30%) had been spent by close of the year under review. \u2022 I noted that whereas funds amounting to USD 11,220,000 were available to the project for purchase of essential drugs, no procurements were conducted for the last two years of implementation. In addition, out of USD 10,100,000 available for purchase of health facilities equipment, only USD 2,296,209.08 had been spent (representing 22.7% absorption). Also noted was that USD 20,416,820 available for construction of maternity units had not yet been utilized."], ["17", "East African Public Health Laboratory Networking Project (EAPHLNP2)", "\u2022 I noted that the project had USD.9,683,037.18 available for spending during the year. However, only USD.4,191,998.54 was spent resulting in a total of USD.5,491,038.64 not utilized by year end."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I observed that the annual summary statement of financial performance was submitted in November 2019 beyond the statutory deadline. \u2022 I noted that during the financial year 2017/18, five (5) firms bided to construct the Tuberculosis Clinic. However, the contracts committee made a decision that the quoted bid amount by the Best Evaluated Bidder of UGX 435,554,927 was so high and the Contracts Committee recommended the use of Force Account Mechanism without adhering to PPDA guidelines. \u2022 I noted that advance payments worth UGX. 165,627,079.29 were made to various suppliers without advance payment guarantees. \u2022 For procurements worth UGX 95,297,800 there was no evidence that market price assessment was conducted by the Accounting Officer prior to either initiation of the procurement or contracting."], "type": "table"}}, {"content": "161", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["18", "Spain Uganda Debt Swap for Renovating Kawolo and Busolwe General Hospital (SUDS) **Opinion** Unqualified", "\u2022 No material issues to be reported on."], ["19", "East African Centre of excellence for skills and tertiary education in bio medical science (ADB support to UCI) **Opinion** Unqualified", "\u2022 I noted that out of UGX.64,262,869,000 the project expected from the Bank and UGX.1,989,265,000 from the GoU, a total of UGX.23,987,910,999 (37.3%) was received from the Bank and UGX.1,989,265,000 (100%) from the GoU resulting in a budget shortfall of UGX.40,274,958,001 (62.7%) in respect of external financing by the Bank. \u2022 I noted that of the UGX.27,478,553,587 available funds, a total of only UGX.23,463,995,356 was spent resulting in UGX.4,014,558,231 representing 16.7% of the funds available not absorbed. On the other hand, of amount (UGX.1,989,265,000) available for spending under Counterpart funding during the year, UGX.1,989,000,000 was spent representing an absorption level of 99.9%."], ["20", "Allied Health Professionals Council (AHPC) **Opinion** Unqualified", "\u2022 AHPC projected to collect a total of UGX 2,923,938,396 from all its revenue sources but collected an overall total of UGX 3,232,922,862, a performance of 110.57%. However, some of the revenue streams, namely Registration of Business, Sale of Council documents, Recovery \u2013 Debtors Health Units and Inspection fees, registered revenue shortfalls which totalled to UGX 401,036,683. \u2022 It was noted that AHPC fully implemented all planned activities. However, there was excess expenditure of UGX 295.091,302 above the approved budget of UGX 2,923,938,396, implying that the deliverables were achieved at higher than planned costs. \u2022 I noted unauthorised expenditure by AHPC on 15 expenditure lines, amounting to UGX 523,939,754. Whereas the budget for these activities was UGX 626,666,392, AHPC spent UGX 1,150,606,146 (45.5% extra) without seeking due authorisation."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted that the MoH did not conduct the semi-annual audits of the project. \u2022 I noted that 10 studies were not undertaken inspite of the availability of funding. The Ministry is missing a great opportunity to carry out studies to inform implementation of its core programs. \u2022 I noted that although the Project closure date is 30th March 2020, the ministry signed a one- year contract of UGX.8,913,336,496 for the construction of an Isolation Centre at Mulago with M/s Zhongmei on 3rd Oct 2019."], "type": "table"}}, {"content": [["18", "Spain Uganda Debt Swap for Renovating Kawolo and Busolwe General Hospital (SUDS) **Opinion** Unqualified", "\u2022 No material issues to be reported on."], ["19", "East African Centre of excellence for skills and tertiary education in bio medical science (ADB support to UCI) **Opinion** Unqualified", "\u2022 I noted that out of UGX.64,262,869,000 the project expected from the Bank and UGX.1,989,265,000 from the GoU, a total of UGX.23,987,910,999 (37.3%) was received from the Bank and UGX.1,989,265,000 (100%) from the GoU resulting in a budget shortfall of UGX.40,274,958,001 (62.7%) in respect of external financing by the Bank. \u2022 I noted that of the UGX.27,478,553,587 available funds, a total of only UGX.23,463,995,356 was spent resulting in UGX.4,014,558,231 representing 16.7% of the funds available not absorbed. On the other hand, of amount (UGX.1,989,265,000) available for spending under Counterpart funding during the year, UGX.1,989,000,000 was spent representing an absorption level of 99.9%."], ["20", "Allied Health Professionals Council (AHPC) **Opinion** Unqualified", "\u2022 AHPC projected to collect a total of UGX 2,923,938,396 from all its revenue sources but collected an overall total of UGX 3,232,922,862, a performance of 110.57%. However, some of the revenue streams, namely Registration of Business, Sale of Council documents, Recovery \u2013 Debtors Health Units and Inspection fees, registered revenue shortfalls which totalled to UGX 401,036,683. \u2022 It was noted that AHPC fully implemented all planned activities. However, there was excess expenditure of UGX 295.091,302 above the approved budget of UGX 2,923,938,396, implying that the deliverables were achieved at higher than planned costs. \u2022 I noted unauthorised expenditure by AHPC on 15 expenditure lines, amounting to UGX 523,939,754. Whereas the budget for these activities was UGX 626,666,392, AHPC spent UGX 1,150,606,146 (45.5% extra) without seeking due authorisation."], ["21", "Uganda Reproductive Health Voucher Project (URHVP) **Opinion** Unqualified", "\u2022 There was under-absorption of funds by URHVP. The project had an opening balance of USD 72,468.79 and receipts of USD 6,130,000 resulting in a total of USD 6,202,469 available during the year under review. However, out of the funds available, a total of only USD 4,757,264.39 was spent resulting in USD 1,445,204.40 (30.4%) unutilized by close of the year. In the above circumstances, not all planned activities were implemented."], ["22", "Uganda Global Fund to fight AIDS, Tuberculosis and Malaria Project \u2013 HIV Component **Opinion** Unqualified", "\u2022 No material issues to be reported on."], ["23", "Uganda Global Fund to fight AIDS, Tuberculosis and", "\u2022 No material issues to be reported on."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted that the MoH did not conduct the semi-annual audits of the project. \u2022 I noted that 10 studies were not undertaken inspite of the availability of funding. The Ministry is missing a great opportunity to carry out studies to inform implementation of its core programs. \u2022 I noted that although the Project closure date is 30th March 2020, the ministry signed a one- year contract of UGX.8,913,336,496 for the construction of an Isolation Centre at Mulago with M/s Zhongmei on 3rd Oct 2019."], "type": "table"}}, {"content": "162", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["24", "Uganda Global Fund to fight AIDS, Tuberculosis and Malaria Project \u2013 TB Component **Opinion** Unqualified", "\u2022 No material issues to be reported on."], ["25", "GAVI, The Vaccine Alliance cash grants to Uganda **Opinion** Unqualified", "\u2022 I noted that the project did not complete the fund accountability statement."], ["26", "Uganda Heart Institute (UHI) **Opinion** Qualified", "\u2022 Funds worth UGX 579,492,626 representing 3.2% of the funds earmarked to be spent on the planned outputs was diverted towards other activities without authority. \u2022 There was a shortfall in releases amounting to UGX 933 million representing an under release of 4.8% of the budget. Further, the UHI remained with unspent balance of UGX 472 million representing an absorption level of 97.5%. \u2022 The UHI planned to achieve a number of deliverables. I sampled 38 quantified activities worth UGX 12,057,209,000 representing 61.6% of the total budget and noted that seventeen (17) outputs representing 44.8% were fully implemented; six (6) outputs representing 15.8% were partially implemented; fourteen (14) outputs representing 36.8% were not implemented at all; and 1 output/activity representing 2.6% was not assessed due to lack of targets/indicators. \u2022 Domestic arrears worth UGX 535,857,001 remained unsettled at the close of the year. In addition, although the Institute had arrears worth UGX 1,127,458,497 from the prior year, only UGX 76,478,559 was budgeted towards settlement of domestic arrears. \u2022 From the pending surgery cases list, I observed that the Heart Institute had over 270 clients waiting for surgery. Patients take an average of two years to get operated upon by the institute. \u2022 There were gaps in the management of patient refunds for services paid for but not provided, such as: no refunds policy in place; there was no budget item for patients\u2019 refunds in the Chart of Accounts; refunds are made out of cash collection at the discretion of the responsible officer. \u2022 The Institute makes fee waivers to patients for various reasons especially financial incapacity. However, there was no waivers\u2019 policy in place to provide guidance on this matter. \u2022 There were anomalies in the Institute\u2019s Hospital Management Information System some of which include: there are no Quality assurance and control reports from the contract management; there were no change request documents and approved user systems access forms; Loss of patients data or information due to poor configurations; delays in review of patients and ECHO procedures; High downtime for the system; delays in retrieval and processing of patients data leading to increase in waiting time; poor systems maintenance due to having only one IT officer managing all systems. \u2022 Shortcomings were noted in the implementation of the provisions of the Public Service Standing Orders in relation to staff performance management which include among others: the failure to develop performance agreements and performance plans; failure to prepare and submit performance agreement reports; non-completion of performance appraisals; failure to prepare and submit performance appraisal reports and failure to develop and operationalize a patient\u2019s charter."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Malaria Project \u2013 Malaria Component Opinion Unqualified", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["24", "Uganda Global Fund to fight AIDS, Tuberculosis and Malaria Project \u2013 TB Component **Opinion** Unqualified", "\u2022 No material issues to be reported on."], ["25", "GAVI, The Vaccine Alliance cash grants to Uganda **Opinion** Unqualified", "\u2022 I noted that the project did not complete the fund accountability statement."], ["26", "Uganda Heart Institute (UHI) **Opinion** Qualified", "\u2022 Funds worth UGX 579,492,626 representing 3.2% of the funds earmarked to be spent on the planned outputs was diverted towards other activities without authority. \u2022 There was a shortfall in releases amounting to UGX 933 million representing an under release of 4.8% of the budget. Further, the UHI remained with unspent balance of UGX 472 million representing an absorption level of 97.5%. \u2022 The UHI planned to achieve a number of deliverables. I sampled 38 quantified activities worth UGX 12,057,209,000 representing 61.6% of the total budget and noted that seventeen (17) outputs representing 44.8% were fully implemented; six (6) outputs representing 15.8% were partially implemented; fourteen (14) outputs representing 36.8% were not implemented at all; and 1 output/activity representing 2.6% was not assessed due to lack of targets/indicators. \u2022 Domestic arrears worth UGX 535,857,001 remained unsettled at the close of the year. In addition, although the Institute had arrears worth UGX 1,127,458,497 from the prior year, only UGX 76,478,559 was budgeted towards settlement of domestic arrears. \u2022 From the pending surgery cases list, I observed that the Heart Institute had over 270 clients waiting for surgery. Patients take an average of two years to get operated upon by the institute. \u2022 There were gaps in the management of patient refunds for services paid for but not provided, such as: no refunds policy in place; there was no budget item for patients\u2019 refunds in the Chart of Accounts; refunds are made out of cash collection at the discretion of the responsible officer. \u2022 The Institute makes fee waivers to patients for various reasons especially financial incapacity. However, there was no waivers\u2019 policy in place to provide guidance on this matter. \u2022 There were anomalies in the Institute\u2019s Hospital Management Information System some of which include: there are no Quality assurance and control reports from the contract management; there were no change request documents and approved user systems access forms; Loss of patients data or information due to poor configurations; delays in review of patients and ECHO procedures; High downtime for the system; delays in retrieval and processing of patients data leading to increase in waiting time; poor systems maintenance due to having only one IT officer managing all systems. \u2022 Shortcomings were noted in the implementation of the provisions of the Public Service Standing Orders in relation to staff performance management which include among others: the failure to develop performance agreements and performance plans; failure to prepare and submit performance agreement reports; non-completion of performance appraisals; failure to prepare and submit performance appraisal reports and failure to develop and operationalize a patient\u2019s charter."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Malaria Project \u2013 Malaria Component Opinion Unqualified", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "163", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["28", "Rehabilitation and Expansion of Kayunga and Yumbe Hospital (KAYUP) **Opinion** Unqualified", "\u2022 Out of the approved budget of USD 13,421,012.32, USD 8,942,539.76 was released, representing an under release of USD 4,478,472.56 (33.37% of the budget). Further, the project remained with unspent balance of USD 16,549.66 representing an absorption level of 99.8%."], ["29", "Karamoja Region Staff Housing Project (KRSHP) **Opinion** Unqualified", "\u2022 The third and final instalment for the project, amounting to Euros 1,399,850 was received on 06/06/2019 just before expiry of the Project on 19/06/2019. As a result, the contracts for the contractor and the supervising consultant could not be renewed in time. \u2022 Ministry of Health risks suffering a financial loss of USD 387,723.69 relating to advance payment made to M/S Zhonghao Overseas Construction Engineering Co. Ltd if the contractor does not renew the contract which expired on 19th December 2017."], ["", "**WORKS AND TRANSPORT SECTOR**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 27", "SECTOR AND ENTITY Uganda Sanitation Fund 2 (USF) Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 There was late disbursement of funds to sub-grantees (districts) with quarter one funds for FY 2018/2019 being released in quarter two. \u2022 The Government of Uganda failed to honour its commitment to disburse counterpart funding of USD 2 million. Consequently, the Global Sanitation Fund disbursements to the USF program were suspended as it was conditioned upon the release of the counterpart funds by the Government of Uganda. This affected all the eight (8) newly rolled out districts in addition to 32 old Districts leading to failure to secure funding for quarter 3 and 4 in FY 2018/2019."], "type": "table"}}, {"content": [["28", "Rehabilitation and Expansion of Kayunga and Yumbe Hospital (KAYUP) **Opinion** Unqualified", "\u2022 Out of the approved budget of USD 13,421,012.32, USD 8,942,539.76 was released, representing an under release of USD 4,478,472.56 (33.37% of the budget). Further, the project remained with unspent balance of USD 16,549.66 representing an absorption level of 99.8%."], ["29", "Karamoja Region Staff Housing Project (KRSHP) **Opinion** Unqualified", "\u2022 The third and final instalment for the project, amounting to Euros 1,399,850 was received on 06/06/2019 just before expiry of the Project on 19/06/2019. As a result, the contracts for the contractor and the supervising consultant could not be renewed in time. \u2022 Ministry of Health risks suffering a financial loss of USD 387,723.69 relating to advance payment made to M/S Zhonghao Overseas Construction Engineering Co. Ltd if the contractor does not renew the contract which expired on 19th December 2017."], ["", "**WORKS AND TRANSPORT SECTOR**", ""], ["1", "Ministry of Works and Transport (MoWT) **Opinion** Unqualified", "\u2022 The Ministry planned to achieve its deliverables through implementation of 30 outputs. I sampled 18 outputs representing 60% of the planned outputs and noted that only 1 output representing 5.56% was fully achieved, 16 outputs (88.88%) were partially achieved, while 1 output (5.56%) was not achieved or implemented at all. \u2022 The MoWT performance indicators and targets in the MPS vary from those in NDPII. For a number of indicators, the targets are much lower or higher than the NDPII targets. Furthermore, a number of interventions that were prioritized in the NDPII by the Ministry have not been budgeted for. \u2022 Funds worth UGX. 1,050,532,082 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 There were delays in procurements which negatively impacted on implementation of planned activities. \u2022 Although the Ministry had developed the Monitoring and Evaluation Policy, there were no work plans developed to enable implementation of the policy. Furthermore, the different Directorates had a budget amount allocated for monitoring activities, but the funds were not applied to monitoring activities. \u2022 There is lack of standardized indicators for assessment of performance by the Ministry and as a result, the indicators are stated and described differently in the various reports and planning documents. \u2022 Domestic arrears worth UGX.27,450,457,680 remained unsettled at the close of the financial year. \u2022 At the close of the financial year 2018/19, the Ministry received a court order to pay URC pensioners arrears amounting to UGX. 14.42 billion. These had not been budgeted for and have been accrued in the financial statements. \u2022 Shortcomings were noted in the implementation of the Public Service Standing Orders in relation to staff performance management. The gaps identified include non-completion of staff performance agreements; non-completion of development plans; non-completion of performance appraisals by 459 out of 549 staff; delayed submission of performance appraisal reports; non-completion of quarterly performance reviews for 594 staff; non-completion of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 27", "SECTOR AND ENTITY Uganda Sanitation Fund 2 (USF) Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 There was late disbursement of funds to sub-grantees (districts) with quarter one funds for FY 2018/2019 being released in quarter two. \u2022 The Government of Uganda failed to honour its commitment to disburse counterpart funding of USD 2 million. Consequently, the Global Sanitation Fund disbursements to the USF program were suspended as it was conditioned upon the release of the counterpart funds by the Government of Uganda. This affected all the eight (8) newly rolled out districts in addition to 32 old Districts leading to failure to secure funding for quarter 3 and 4 in FY 2018/2019."], "type": "table"}}, {"content": "164", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["2", "Uganda Railways Corporation (URC) **Opinion** Qualified", "\u2022 URC disclosed a receivable of 69.56bn but reported in the statement of cash flows recognized proceeds of disposal of property, plant and equipment of UGX 69,515,419,176.65, creating an impression that GoU had paid URC. \u2022 Management applied the straight-line method of depreciation as stipulated by the manual. However; different rates were applied contrary to those stipulated in the URC Board manual. As a consequence, there was an understatement of UGX 11,333,914,142 in the year\u2019s depreciation charge. \u2022 The prior year depreciations charge and the variation in the annual depreciation were not properly supported hence limiting the scope of my audit. \u2022 The Corporation reported loans from foreign Governments amounting to UGX 22,067,482,000 in the financial years 2017/18 and 2018/19. However these loans were not supported by loan agreements and the benefit of the below-market rate of interest has not been measured. \u2022 The Corporation held stock worth UGX 7,435,065,506 which belonged to RVR (UGX 5,351,848,888) and URC (UGX 2,083,216,618). However, the adjusted final statements reflected UGX 12,701,656,000 resulting in an overstatement of inventory balance by UGX 5,266,590,494. \u2022 I noted material uncertainty relating to the going concern of an entity where creditors/liabilities were increasing at a hyper rate while revenue reducing and entity incurred huge losses for the past two financial years. \u2022 I noted that out of the budgeted revenue of UGX 125,380,029,000 for the year 2018/2019, UGX 26,875,699,000 was collected representing performance of only 21.4% of the target. \u2022 I established that there were no progress reports to support the performance achieved by the entity. \u2022 I noted that the Corporation revenue budget over the year 2018/2019 was unrealistic for its revenue sources. \u2022 I noted that the annual budget had been prepared and approved by the URC Board. However, URC only prepared work plans for the GoU Institutional support funding. \u2022 I established that some targets set in the annual budget were not in line with the targets reported on. \u2022 I noted that UGX 3,623,350,483,000 was disclosed as value for non-current assets at the close of the financial year under review. However, evidence shows that the non-current assets were last revalued during the financial year 2017/18. \u2022 In the financial year ended 30th June 2019, URC had trade and other payables amounting to UGX 10,379,117,000. However, I noted a 50% increase in payables and that there was no budgetary allocation made towards domestic arrears. \u2022 URC expected rental income of UGX 1,651,674,233 of which, only UGX 853,969,000 was realized resulting in a shortfall of, UGX 797,705,533 (48.3%). Additionally the expected income was not support with tenancy agreements. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; lack of performance agreements, non-completion of performance plans, late completion of performance appraisals, failure to undertake quarterly performance reviews,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS performance improvement plans; non-submission of reports on performance agreements, performance appraisals and performance improvement plans to Ministry of Public Service; and non-submission of reports on absenteeism. \u2022 There were delays in valuation of PAPs. \u2022 Out of a total of UGX 39.2 billion appropriated by Parliament to enable the Ministry implement its activities on compensation of PAPs under the SGR project, only UGX.25 billion (64%) was released representing a shortfall of UGX. 14.2 billion (36%). \u2022 Out of the total approved 4,772 PAPs along the districts of Tororo, Iganga, Butaleja, Namutumba and Luuka with land and properties valued at UGX 137 billion, only 3,556 PAPs with claims of UGX 62 billion have been fully compensated."], "type": "table"}}, {"content": "165", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["3", "Civil Aviation Authority 2018 **Opinion** Unqualified", "\u2022 The debtors\u2019 balance in the financial statements of the Authority includes UGX 23,947,552,341.95 which relates to the rehabilitation of Nakasongola Airport by the Authority on behalf of Government (Ministry of Defence). However, there is no evidence that Government had made a commitment to reimburse the amount. \u2022 There are thirty (30) MDAs owing the Authority a total of UGX.46,095,507,627 in unremitted rental fees representing 90% of the total debtors position. UCAA did not have tenancy agreements with some of the government bodies and did not have a recovery plan for the Government debtors. \u2022 The Authority submitted the financial statements for the year ended 30th June 2018 on 20th December 2019 which was 415 days beyond the stipulated deadline of 31st October 2018. \u2022 There were a number of contraventions to the Government Concession Loan Agreement between GoU and EXIM Bank of China for the upgrading and expansion of the Entebbe International Airport. These include: failure to open the Repayment Reserve Account; failure to bank revenue collections on Escrow accounts; failure to comply with the budgeting requirements for funds on Escrow accounts; and delays in project implementation leading to increase in commitment fees. \u2022 Shortcomings were observed in the certification and licensing of local aerodromes under UCAA jurisdiction such as: aerodromes registered by CAA but not issued with construction permits; aerodromes operating with expired licenses; and aerodromes operating without approved aerodrome manuals and environmental impact assessment reports. \u2022 The authority did not have any concession agreements with its jet fuel suppliers as required. Further, the price of USD 5 charged for each gallon had never been revised since inception of throughput fuel supplies (over 10 years ago). \u2022 There were weaknesses observed in governance and staffing such as: the over-stay of board members and non-specification of their term limits; staffing gap of 20% and overstaffing of certain directorates."], ["4", "Civil Aviation Authority 2019 **Opinion** Qualified", "\u2022 The Authority yielded a surplus of UGX 14.061Bn representing 6% in excess of the approved budget, indicating a possibility of setting unrealistically low targets for revenue collection. \u2022 The authority planned to achieve its deliverables through implementation of 43 outputs. I sampled 18 outputs representing 42% of the total budget and noted that only one (1) output was fully achieved; three (3) outputs were partially achieved while fourteen (14) outputs representing 78% were not implemented at all. There were delays in the procurement process ranging from 12 months to almost 4 years."], ["5", "Uganda National Roads Authority (UNRA) **Opinion** Qualified", "\u2022 Expenditure totalling to UGX 341.2Bn was diverted without authority from planned activities to finance other activities. \u2022 The entity made payments for Un-budgeted for domestic arrears amounting to UGX.224.5Bn. \u2022 There was a shortfall in releases amounting to UGX.556.61Bn representing 17.8%. Further, the entity remained with unspent balance of UGX.382.999Bn representing an absorption level of 85.12%. \u2022 I sampled 18 out-puts representing 32% of the total outputs and noted that 2 outputs/activities representing 11% were fully implemented; 14 output/activity representing 78% was partially implemented while 2 output/activity representing 11% was not implemented at all. \u2022 Delayed compensation for acquisition of land for right of way affects implementation of approved projects. \u2022 Domestic arrears increased (by 110.4% from UGX UGX.224,723,792,116 in the previous year to UGX.472,844,113,257 in the year under review. The arrears remained unsettled at the close of the year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS non-completion of performance improvement plans, lack of mechanism to monitor staff attendance and lack of a client\u2019s charter. \u2022 I noted various weaknesses in the performance of RVR, leading to the termination of the concession. However, by the time of termination, URC was demanding a total of $ 15,437,460 as stated in the approved budget for the financial year 2018/2019."], "type": "table"}}, {"content": [["3", "Civil Aviation Authority 2018 **Opinion** Unqualified", "\u2022 The debtors\u2019 balance in the financial statements of the Authority includes UGX 23,947,552,341.95 which relates to the rehabilitation of Nakasongola Airport by the Authority on behalf of Government (Ministry of Defence). However, there is no evidence that Government had made a commitment to reimburse the amount. \u2022 There are thirty (30) MDAs owing the Authority a total of UGX.46,095,507,627 in unremitted rental fees representing 90% of the total debtors position. UCAA did not have tenancy agreements with some of the government bodies and did not have a recovery plan for the Government debtors. \u2022 The Authority submitted the financial statements for the year ended 30th June 2018 on 20th December 2019 which was 415 days beyond the stipulated deadline of 31st October 2018. \u2022 There were a number of contraventions to the Government Concession Loan Agreement between GoU and EXIM Bank of China for the upgrading and expansion of the Entebbe International Airport. These include: failure to open the Repayment Reserve Account; failure to bank revenue collections on Escrow accounts; failure to comply with the budgeting requirements for funds on Escrow accounts; and delays in project implementation leading to increase in commitment fees. \u2022 Shortcomings were observed in the certification and licensing of local aerodromes under UCAA jurisdiction such as: aerodromes registered by CAA but not issued with construction permits; aerodromes operating with expired licenses; and aerodromes operating without approved aerodrome manuals and environmental impact assessment reports. \u2022 The authority did not have any concession agreements with its jet fuel suppliers as required. Further, the price of USD 5 charged for each gallon had never been revised since inception of throughput fuel supplies (over 10 years ago). \u2022 There were weaknesses observed in governance and staffing such as: the over-stay of board members and non-specification of their term limits; staffing gap of 20% and overstaffing of certain directorates."], ["4", "Civil Aviation Authority 2019 **Opinion** Qualified", "\u2022 The Authority yielded a surplus of UGX 14.061Bn representing 6% in excess of the approved budget, indicating a possibility of setting unrealistically low targets for revenue collection. \u2022 The authority planned to achieve its deliverables through implementation of 43 outputs. I sampled 18 outputs representing 42% of the total budget and noted that only one (1) output was fully achieved; three (3) outputs were partially achieved while fourteen (14) outputs representing 78% were not implemented at all. There were delays in the procurement process ranging from 12 months to almost 4 years."], ["5", "Uganda National Roads Authority (UNRA) **Opinion** Qualified", "\u2022 Expenditure totalling to UGX 341.2Bn was diverted without authority from planned activities to finance other activities. \u2022 The entity made payments for Un-budgeted for domestic arrears amounting to UGX.224.5Bn. \u2022 There was a shortfall in releases amounting to UGX.556.61Bn representing 17.8%. Further, the entity remained with unspent balance of UGX.382.999Bn representing an absorption level of 85.12%. \u2022 I sampled 18 out-puts representing 32% of the total outputs and noted that 2 outputs/activities representing 11% were fully implemented; 14 output/activity representing 78% was partially implemented while 2 output/activity representing 11% was not implemented at all. \u2022 Delayed compensation for acquisition of land for right of way affects implementation of approved projects. \u2022 Domestic arrears increased (by 110.4% from UGX UGX.224,723,792,116 in the previous year to UGX.472,844,113,257 in the year under review. The arrears remained unsettled at the close of the year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS non-completion of performance improvement plans, lack of mechanism to monitor staff attendance and lack of a client\u2019s charter. \u2022 I noted various weaknesses in the performance of RVR, leading to the termination of the concession. However, by the time of termination, URC was demanding a total of $ 15,437,460 as stated in the approved budget for the financial year 2018/2019."], "type": "table"}}, {"content": "166", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["6", "North Eastern Road Corridor Asset Management Project (NERAMP) **Opinion** Unqualified", "\u2022 No material issues to be reported on."], ["7", "Busega-Mpigi Road **Opinion** Unqualified", "\u2022 During the financial year ended June 30, 2019, no disbursements were made towards the Project activities. Cumulative disbursements represent 0.69% of the Project approved loan amount of UA 42,500,000. \u2022 Delayed project implementation which has led to continued accumulation of both Commitment and Service Charges that amounted to UGX 2,428,651,381 and UGX 4,189,238,814 respectively."], ["8", "Road Sector Support Project V **Opinion** Unqualified", "\u2022 Delays were observed in the implementation of the Project. The cumulative physical progress of the Rukungiri\u2013Kihihi road as of end of June 2019 was 0.87% against a plan of 5.36% while that of the Bumbobi\u2013Lwakhakha road was 55.51% against a plan of 63.32%. \u2022 RSSP-5 Project Surplus funds worth UGX 2,138,494,119 were utilized on other UNRA projects without authorization."], ["9", "Uganda Road Fund (URF) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX 1,550,818,598 representing an under release of 0.3% of the budget. Further, the URF remained with unspent balance of UGX 9,505,000 representing an absorption level of 99.9%. \u2022 URF planned to implement and achieve a number of outputs. However, most of the major outputs relating to road maintenance that were reported as achieved were not supported with adequate evidence. I further observed that some of the planned activities were not achieved, for example; out of the 10 fixed and 10 mobile weigh bridges that were to be operated, only 8 fixed and 4 mobile weigh bridges were operated."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I noted that there was a decrease in contingent liabilities of UGX 129,521,195,012 from UGX 430,013,722,276 reported in the previous year 2017/2018 to UGX 300,492,527,264 reported in 2018/2019, this amount is still substantial. \u2022 Receivables due to UNRA as reported in the statement of Financial Position amounted to UGX 566,847,145,236. \u2022 UNRA made incurred nugatory expenditure amounting to UGX 8,099,940,759 and USD 880,448.97 that arose out of penalties for the court cases and interest on delayed payments of advances and IPCs invoices from various contractors. \u2022 Engineering Audit of a selected sample of Road Development, Bridge, Rehabilitation and maintenance Projects revealed issues such as inadequate designs and planning, underestimation of quantities, inclusion of unnecessary items in contracts, delayed handover of the sites to the contractor, gaps in contract administration, avoidable interest on advance payment, delayed payments to the contractors, improper choice of contract methodology, increase in project costs due to payments in foreign currencies among others \u2022 I noted delays in effecting payments for certified works with payments being made after 56 days, while some stretching to over 6 months. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include Performance Appraisals and lack of mechanism to monitor staff attendance. \u2022 I reviewed land compensation activities on a sample of roads and noted issues such as failure to publish legal notification and gazette of land for public use, failure to set a cut-off date on Kampala Northern bypass project phase 2, delays in payment for valued land and properties, payment of PAPs (at non-reviewed rates ) and delays in transfer of titles to Government \u2022 In noted delays in delivery of procurement supplies worth UGX 24,018,395,488 occasioned by the lengthy processes of opening up and amending letters of credit with Bank of Uganda."], "type": "table"}}, {"content": "167", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["", "**LANDS SECTOR**", ""], ["1", "Ministry Lands, Housing and Urban Development **Opinion** Unqualified", "\u2022 The Ministry paid UGX.11,210,372,950 as compensation for land earmarked for Amuru Sugar Project. The clauses in the deed of settlement require harmonisation to clarify whether it was acquisition of land or compensation. \u2022 I sampled 40 out-puts worth UGX.39,920,085,800 representing 67% of the total budget for review and noted that of the quantified outputs/activities assessed, 16 outputs/activities representing 40% were fully Implemented and 10 outputs/activities representing 25% were partially implemented. Further, 14 outputs/ activities representing 35% contained some activities that were quantified and others not quantified. \u2022 The ministry had a total of 85 claimants, with a debt of UGX.30,885,958,764 as at 30th June 2018\\. After revaluation of earlier settled claims, total claims in the year amounted to a sum of UGX.53,447,591,764, out of which only 7 persons were paid a total of UGX.22,437,135,000 during the year leaving a balance of UGX 31,010,456,764. \u2022 The Ministry had several disciplinary cases that have taken longer than the required period to be resolved. I noted that 4 cases took two years to be resolved leading to dismissal of the officers concerned."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Funds worth UGX 320,570,436 were charged on items that do not reflect the nature of the expenditure as defined under Government Chart of Accounts without seeking the necessary approval. \u2022 I noted cases where the information reported in the annual performance reports by the Fund Management was either incomplete or inconsistent with the disclosures made in the financial statements. \u2022 The Fund did not prepare a summary of its ongoing court cases that could potentially result in contingent liabilities. \u2022 Corporate governance issues that negatively affected the operations of the URF were observed. These included: inharmonious relationship between the Board Chairperson and the Executive Director; the Audit Committee did not sit for the whole year; existence of a hostile environment and disharmony amongst Board members; inharmonious relationship between the Board and staff; failure to appraise the Board as an organ, its members and the various committees and; lack of regulations for operationalization of the URF Act. \u2022 Allocation of funds to other organizations (agencies) to cater for road maintenance activities without following the criteria specified in the URF Act. \u2022 Out of UGX 35,620,000,000 requested for by the District/ Municipal Councils as emergency funding for road maintenance, only UGX 3,565,833,979 was remitted to the various districts and urban councils. It was also observed that the releases are not timely. \u2022 With regard to emergency/special interventions, the Board is involved only in the approval of the annual budget of URF but is not involved in the approval process of the monthly/quarterly allocations of emergency funds to local Governments. \u2022 URF does not have an updated Public road network database that would form the basis of all road fund activities across the country. \u2022 There is inadequate monitoring and evaluation of emergency fund activities by URF Management. The monitoring by the Councils and District Committees was also observed to be inadequate. \u2022 Shortcomings were noted in the implementation of the URF Human Resource Policy 2018 in relation to staff performance management. The gaps identified include non-completion of the performance improvement plans and lack of a rewards and sanction committee. \u2022 URF and Public Procurement and Disposal of Public Assets Authority (PPDA) jointly entered into a contract for the construction of PPDA-URF office building and the parties agreed to contribute funds in equal proportion to finance the project. However, this was not the case as URF had contributed only UGX 6,951,244,883 while PPDA had contributed a total of UGX 11,399,139,233 by 08/10/2019."], "type": "table"}}, {"content": "168", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["2", "Albertine Region Sustainable Project (ARSDP) - Lands **Opinion** Unqualified", "\u2022 No material issue reported."], ["3", "Uganda Land Commission \u2013 ULC (FY 17/18) **Opinion** Qualified", "\u2022 The payables position remained at UGX.7,162,227,073 in both the current and previous years implying that no settlement of the commitments was made during the year. \u2022 The outstanding claims for land compensation stood at UGX.144,890,491,798. However, this was not reflected in the financial statements as payables or in the statement of outstanding commitments. \u2022 Expenditure analysis revealed that a total of UGX 397,979,311 was charged on items which do not reflect the nature of the expenditure. \u2022 Audit noted that whereas MoFPED had opened the Land Fund Account, it was found dormant; the compensation funds are still budgeted for and received under the development component of \u201csupport to Uganda Land Commission\u201d on the ULC Budget. \u2022 A review of the Commission performance for the year revealed that the finalization of the ULC bill was delayed despite issuance of the certificate of implication by MOFPED on 10th October 2018. \u2022 The Commission issued new leases over existing leaseholds resulting in lawsuits and subsequent awards of over UGX.26,012,937,524 by courts which was much higher than the lease premiums paid to the Commission of UGX. 1,064,367,000. \u2022 The Commission liabilities accumulated to UGX 14,812,935,000 during the financial year 2017/18 without committed funds. \u2022 The Commission does not have a complete land inventory for all its land and properties that are occupied by tenants, vacant, acquired under compensation (but not yet re-distributed to the bona fide occupants), and acquired and owned by other government institutions and missions abroad."], ["4", "Uganda Land Commission \u2013 ULC (FY 18/19) **Opinion** Qualified", "\u2022 Out of the approved budget of UGX.43,457,802,009, only UGX.42,673,802,021 was warranted/released resulting into a budget shortfall of UGX.783,999,988 representing 2.5%. \u2022 The payables balance was adjusted by UGX.187,522,407,261, from UGX.7,162,227,073 as at 30th June, 2018 to UGX.194,684,634,334, as indicated in the statement of changes in equity. However, the relevant supporting journals and documents were not availed for review, rendering the genuineness of the liabilities doubtful. \u2022 ULC allocated land on block LRV 4407 Folio 12, Plot 5 measuring 1.528 hectares in Entebbe Municipality, to Masindi Hotel Limited vide minute 40/2009(a)(37) which paid a premium of UGX.101,667,000. This was done without prior verification and without consent (no objection) from the user of the land (Fisheries Training Institute) and there was no evidence of physical inspection of the same land by the Commissioners. This resulted into a dispute, and Masindi Hotel Limited was paid damages totalling to UGX 1,965,520,000. \u2022 A total of UGX.708,096,021 was mischarged on items which do not reflect the nature of the expenditure of the Commission. \u2022 Payments worth UGX. 9,961,368,946 lacked supporting documents in form of offer letters, acceptance letters, valuation reports, survey reports; copies of titles, survey reports, invoices, delivery notes, goods received notes and local purchasing orders."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 The ministry has only filled 512 positions out of the 839 leaving 327 positions vacant. Out of the 327 vacancies, 160 vacancies are for senior positions. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance."], "type": "table"}}, {"content": [["2", "Albertine Region Sustainable Project (ARSDP) - Lands **Opinion** Unqualified", "\u2022 No material issue reported."], ["3", "Uganda Land Commission \u2013 ULC (FY 17/18) **Opinion** Qualified", "\u2022 The payables position remained at UGX.7,162,227,073 in both the current and previous years implying that no settlement of the commitments was made during the year. \u2022 The outstanding claims for land compensation stood at UGX.144,890,491,798. However, this was not reflected in the financial statements as payables or in the statement of outstanding commitments. \u2022 Expenditure analysis revealed that a total of UGX 397,979,311 was charged on items which do not reflect the nature of the expenditure. \u2022 Audit noted that whereas MoFPED had opened the Land Fund Account, it was found dormant; the compensation funds are still budgeted for and received under the development component of \u201csupport to Uganda Land Commission\u201d on the ULC Budget. \u2022 A review of the Commission performance for the year revealed that the finalization of the ULC bill was delayed despite issuance of the certificate of implication by MOFPED on 10th October 2018. \u2022 The Commission issued new leases over existing leaseholds resulting in lawsuits and subsequent awards of over UGX.26,012,937,524 by courts which was much higher than the lease premiums paid to the Commission of UGX. 1,064,367,000. \u2022 The Commission liabilities accumulated to UGX 14,812,935,000 during the financial year 2017/18 without committed funds. \u2022 The Commission does not have a complete land inventory for all its land and properties that are occupied by tenants, vacant, acquired under compensation (but not yet re-distributed to the bona fide occupants), and acquired and owned by other government institutions and missions abroad."], ["4", "Uganda Land Commission \u2013 ULC (FY 18/19) **Opinion** Qualified", "\u2022 Out of the approved budget of UGX.43,457,802,009, only UGX.42,673,802,021 was warranted/released resulting into a budget shortfall of UGX.783,999,988 representing 2.5%. \u2022 The payables balance was adjusted by UGX.187,522,407,261, from UGX.7,162,227,073 as at 30th June, 2018 to UGX.194,684,634,334, as indicated in the statement of changes in equity. However, the relevant supporting journals and documents were not availed for review, rendering the genuineness of the liabilities doubtful. \u2022 ULC allocated land on block LRV 4407 Folio 12, Plot 5 measuring 1.528 hectares in Entebbe Municipality, to Masindi Hotel Limited vide minute 40/2009(a)(37) which paid a premium of UGX.101,667,000. This was done without prior verification and without consent (no objection) from the user of the land (Fisheries Training Institute) and there was no evidence of physical inspection of the same land by the Commissioners. This resulted into a dispute, and Masindi Hotel Limited was paid damages totalling to UGX 1,965,520,000. \u2022 A total of UGX.708,096,021 was mischarged on items which do not reflect the nature of the expenditure of the Commission. \u2022 Payments worth UGX. 9,961,368,946 lacked supporting documents in form of offer letters, acceptance letters, valuation reports, survey reports; copies of titles, survey reports, invoices, delivery notes, goods received notes and local purchasing orders."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 The ministry has only filled 512 positions out of the 839 leaving 327 positions vacant. Out of the 327 vacancies, 160 vacancies are for senior positions. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance."], "type": "table"}}, {"content": "169", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["5", "Uganda Support to Municipal Infrastructure Development Programme (USMID) \u2013 1 **Opinion** Unqualified", "\u2022 It was noted that the project fell short of some measurable indicators as targeted outputs for infrastructure completed by participating municipalities, Roads, street lights and drainage rehabilitated and Garbage collected and disposed (tonnes) were not fully achieved \u2022 I noted that some MLGs did not meet the desired Disbursement Linked Indicator as one entity did not fully adhere to eligible expenditures requirement for the use of funds and Four (4) MLGs did not meet some of the minimum conditions."], ["6", "Uganda Support to Municipal Infrastructure Development Programme \u2013 Additional Funding (USMID \u2013 AF) **Opinion** Unqualified", "\u2022 Out of the approved budget of UGX 239,525,034,000 (US$ 64,100,000), a sum of UGX 207,238,720,570 (US$ 55,459,764.5) was realized resulting into a shortfall of UGX.32, 286,313,430 (US$8,640,235.5) representing 13.5 %. \u2022 Out of the receipts of UGX 207,238,720,570 (US$55,459,764.5), a sum of UGX 3,759,622,196 (US$ 1,006,123.5) was spent indicating an absorption rate of only 1.8%. However, UGX 203,479,098,374 (US$ 54,453,640.9) was not absorbed because of late receipt of funds which was on 28th June, 2019, two days to the closure of the financial year. \u2022 The effective date for the commencement of the Project was 1st October, 2018 and it is expected to close on 31st December, 2023. However, the project was declared effective on 11th April, 2019, hence a delay of nearly six months."], ["", "**ACCOUNTABILIT Y SECTOR**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 The Commission does not have a land inventory for all government land and properties under its jurisdiction that are either occupied by tenants, vacant, acquired under compensation (but not yet re-distributed to the bona fide occupants), or acquired and owned by other government institutions and missions abroad."], "type": "table"}}, {"content": [["5", "Uganda Support to Municipal Infrastructure Development Programme (USMID) \u2013 1 **Opinion** Unqualified", "\u2022 It was noted that the project fell short of some measurable indicators as targeted outputs for infrastructure completed by participating municipalities, Roads, street lights and drainage rehabilitated and Garbage collected and disposed (tonnes) were not fully achieved \u2022 I noted that some MLGs did not meet the desired Disbursement Linked Indicator as one entity did not fully adhere to eligible expenditures requirement for the use of funds and Four (4) MLGs did not meet some of the minimum conditions."], ["6", "Uganda Support to Municipal Infrastructure Development Programme \u2013 Additional Funding (USMID \u2013 AF) **Opinion** Unqualified", "\u2022 Out of the approved budget of UGX 239,525,034,000 (US$ 64,100,000), a sum of UGX 207,238,720,570 (US$ 55,459,764.5) was realized resulting into a shortfall of UGX.32, 286,313,430 (US$8,640,235.5) representing 13.5 %. \u2022 Out of the receipts of UGX 207,238,720,570 (US$55,459,764.5), a sum of UGX 3,759,622,196 (US$ 1,006,123.5) was spent indicating an absorption rate of only 1.8%. However, UGX 203,479,098,374 (US$ 54,453,640.9) was not absorbed because of late receipt of funds which was on 28th June, 2019, two days to the closure of the financial year. \u2022 The effective date for the commencement of the Project was 1st October, 2018 and it is expected to close on 31st December, 2023. However, the project was declared effective on 11th April, 2019, hence a delay of nearly six months."], ["", "**ACCOUNTABILIT Y SECTOR**", ""], ["1", "Ministry of Finance, Planning and Economic Development (MoFPED) **Opinion** Unqualified", "\u2022 In 2014/15, a private company incurred UGX.556,611,600 in demurrage charges in respect of raw materials warehoused at a customs bond because of government\u2019s failure to perform its timely obligation. The raw materials were housed pending processing of taxes under the government of Uganda intervention in the textile sector for financial year 2014/15. The payment effected by the company was later refunded by Ministry of Finance in the financial year ended June 2019. \u2022 A review of the statement of revenue collected during the year revealed that management did not budget for the NTR collections for the year despite the entity collecting a sum of UGX.13,661,442,500. The Ministry should have based on the prior year collections that related to recurring collections to budget for the NTR. \u2022 I noted that, contrary to section 45 of the PFMA, funds to a tune of UGX.21,009,555,095 that were appropriated for subventions were not transferred to the subventions but rather requisitions were being sent to the Ministry for processing and Expenditure. The subventions could not easily track expenditure and were thus unable to prepare financial statements as required by their respective Acts. \u2022 The Accounting Officer did not make sufficient budget provisions towards the settlement of domestic arrears despite the accumulation of a total of UGX.200,749,583,393 in un-paid obligations. The amount provided in the budget for 2018/19 was only UGX.16 bn which is 8% of the reported arrears for the previous financial year. Notably, the ministry owes UGX. 376,863,312,911 in tax refunds and incentives due to the Uganda Revenue Authority. \u2022 By the close of the financial year, the unsettled obligation in relation to subscriptions to international organisations stood at UGX.63,231,892,784 and some were dating as far back as financial year 2014/15. \u2022 I established that the Ministry recognized in its financial statements outstanding obligation to pay tax incentives worth UGX.368,422,413,913 on behalf of selected tax payers. The reported figure includes penal interest of UGX.69,162,909,731 due to delayed payment. This is wasteful."], ["2", "National Population Council", "\u2022 Despite the Council receiving more than 100% of its budget, a number of the planned activities were not fully implemented during the year these included; establishing a functional population"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 The Commission does not have a land inventory for all government land and properties under its jurisdiction that are either occupied by tenants, vacant, acquired under compensation (but not yet re-distributed to the bona fide occupants), or acquired and owned by other government institutions and missions abroad."], "type": "table"}}, {"content": "170", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["3", "Project for Financial Inclusion in Rural Areas (PROFIRA) **Opinion** Unqualified", "\u2022 Field visits revealed that four mature Community Saving and Credit Groups (CSCGs) from Northern Uganda were still not linked to formal Financial Institutions for credit and savings services, implying that funds are still kept at home. This exposes the funds to theft and denies the groups the much needed financial services ranging from saving, credit and financial advice. Interaction with some CSCGs revealed that they are not yet linked to financial services for fear of having their savings taxed by Government. \u2022 It was observed that contrary to the terms of the Funding Agreement, loan funds worth UGX.29,494,239 were used to pay for taxes without approval from the funder. This contravenes the project agreement terms and may attract penalties from the funder. \u2022 Management explained that the transactions related to payments made to suppliers between 14th and 30th June 2019 and preparations to have these moneys refunded were underway."], ["4", "The Third Financial Management and Accountability Programme (FINMAP III) **Opinion** Unqualified", "\u2022 The statement of Basket Holding and Operation Accounts is prepared to assist the Programme in complying with the MoU requirements and the accounting policies specified under note 1 which describes the basis of accounting. As a result, the financial statements may not be suitable for another purpose."], ["5", "Uganda Revenue Authority (URA) \u2013 Revenue **Opinion** Unqualified", "\u2022 I noted that during the year under audit, URA did not collect Gaming and Pool Betting Taxes and the related Withholding taxes amounting to UGX.57,566,203,552 comprised of UGX.4,175,154,095 as Gaming Tax from 20% of total sales less total pay-outs and UGX.53,375,795,109 being 15% Withholding Taxes from payments to winners. \u2022 URA did not collect taxes in form of VAT and corporation tax from Government suppliers to the tune of UGX.34bn. Some suppliers received VAT from Government and never remitted it while others under declared their sales to URA. \u2022 Contrary to the law, UGX.2,085,861,790,860 was refunded to taxpayers who had other outstanding tax obligations. This not only contravenes the law but also denies the government the much-needed revenue. \u2022 A review and an analysis of the High-Risk Goods Customs Report revealed that high-risk goods worth UGX.73,365,043,278.70 were not tracked until their final destination as there was no evidence in the form of serial numbers for the e-seals used to track them. \u2022 Under the circumstances, there is a risk that some of the goods could have been dumped into the market without payment of taxes. \u2022 A sum of UGX.473,830,810,372 was realized from tax heads which had no budget figures. \u2022 UGX.479,636,211,818 received by BOU from Government Ministries, Departments and Agencies and Local Governments on behalf of URA as Taxes remained un-receipted due to failure to identify the tax head to which it belongs."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS Management Information System (MIS) for the Council; conducting consultative meetings of Stakeholders on the Population MIS; Disseminate and popularize the revised NPP among others. \u2022 Contrary to the National Planning Authority (NPA) guidance on alignment of the entity strategic plans with the National Development Plan III, the council\u2019s strategic plan runs one year ahead of NDPIII. \u2022 Contrary to Section 7 (3) (b) of the NPC Act, 2014, the Council had delayed in the operationalization of the National Population Databank, by close of audit only a prototype had been developed. \u2022 Out of 86 (Eight Six) approved positions by the Ministry of Public Service, only Fifty-Nine (59) positions are filled leaving 27 (Twenty seven) positions vacant greatly affecting the performance and overall achievement of the Council\u2019s goals and objectives. \u2022 Contrary to Section 27 of the Public Service Standing Orders the Council is yet to develop and operationalize a client\u2019s charter as required by the Standing Orders."], "type": "table"}}, {"content": [["3", "Project for Financial Inclusion in Rural Areas (PROFIRA) **Opinion** Unqualified", "\u2022 Field visits revealed that four mature Community Saving and Credit Groups (CSCGs) from Northern Uganda were still not linked to formal Financial Institutions for credit and savings services, implying that funds are still kept at home. This exposes the funds to theft and denies the groups the much needed financial services ranging from saving, credit and financial advice. Interaction with some CSCGs revealed that they are not yet linked to financial services for fear of having their savings taxed by Government. \u2022 It was observed that contrary to the terms of the Funding Agreement, loan funds worth UGX.29,494,239 were used to pay for taxes without approval from the funder. This contravenes the project agreement terms and may attract penalties from the funder. \u2022 Management explained that the transactions related to payments made to suppliers between 14th and 30th June 2019 and preparations to have these moneys refunded were underway."], ["4", "The Third Financial Management and Accountability Programme (FINMAP III) **Opinion** Unqualified", "\u2022 The statement of Basket Holding and Operation Accounts is prepared to assist the Programme in complying with the MoU requirements and the accounting policies specified under note 1 which describes the basis of accounting. As a result, the financial statements may not be suitable for another purpose."], ["5", "Uganda Revenue Authority (URA) \u2013 Revenue **Opinion** Unqualified", "\u2022 I noted that during the year under audit, URA did not collect Gaming and Pool Betting Taxes and the related Withholding taxes amounting to UGX.57,566,203,552 comprised of UGX.4,175,154,095 as Gaming Tax from 20% of total sales less total pay-outs and UGX.53,375,795,109 being 15% Withholding Taxes from payments to winners. \u2022 URA did not collect taxes in form of VAT and corporation tax from Government suppliers to the tune of UGX.34bn. Some suppliers received VAT from Government and never remitted it while others under declared their sales to URA. \u2022 Contrary to the law, UGX.2,085,861,790,860 was refunded to taxpayers who had other outstanding tax obligations. This not only contravenes the law but also denies the government the much-needed revenue. \u2022 A review and an analysis of the High-Risk Goods Customs Report revealed that high-risk goods worth UGX.73,365,043,278.70 were not tracked until their final destination as there was no evidence in the form of serial numbers for the e-seals used to track them. \u2022 Under the circumstances, there is a risk that some of the goods could have been dumped into the market without payment of taxes. \u2022 A sum of UGX.473,830,810,372 was realized from tax heads which had no budget figures. \u2022 UGX.479,636,211,818 received by BOU from Government Ministries, Departments and Agencies and Local Governments on behalf of URA as Taxes remained un-receipted due to failure to identify the tax head to which it belongs."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS Management Information System (MIS) for the Council; conducting consultative meetings of Stakeholders on the Population MIS; Disseminate and popularize the revised NPP among others. \u2022 Contrary to the National Planning Authority (NPA) guidance on alignment of the entity strategic plans with the National Development Plan III, the council\u2019s strategic plan runs one year ahead of NDPIII. \u2022 Contrary to Section 7 (3) (b) of the NPC Act, 2014, the Council had delayed in the operationalization of the National Population Databank, by close of audit only a prototype had been developed. \u2022 Out of 86 (Eight Six) approved positions by the Ministry of Public Service, only Fifty-Nine (59) positions are filled leaving 27 (Twenty seven) positions vacant greatly affecting the performance and overall achievement of the Council\u2019s goals and objectives. \u2022 Contrary to Section 27 of the Public Service Standing Orders the Council is yet to develop and operationalize a client\u2019s charter as required by the Standing Orders."], "type": "table"}}, {"content": "171", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["6", "Uganda Revenue Authority (URA) \u2013 Corporate Services **Opinion** Unqualified", "\u2022 URA irregularly used the direct procurement method to procure furniture for the new building at UGX.4,461,861,429. The same procurement had earlier been competitively procured at UGX.2,271,537,719; however, change of method led to price escalation by 70%. In addition, URA irregularly used the direct procurement method for the procurement of a Digital Stamps-IT Solution at a price of UGX.2,698,888,960. \u2022 Contrary to Section 11 of PFMA 2015, URA made cash withdrawals to the tune of UGX.15,859,047,868 to pay air tickets, car hire, staff salary advances and allowances among others all of which can be avoided. This issue was raised in the previous years\u2019 audit reports and management pledged to curb cash payments; it was, however, noted that cash withdrawals have instead increased from UGX.4,576,395,689 in 2016/17 to UGX.12,985,802,703 in 2017/2018 and currently at UGX.15,859,047,868. \u2022 I noted that although UGX.1.2 billion was provided to cater for legal fees and expenses in the approved budget FY 2018/19, UGX.1,826,030,667 was spent on legal fees and expenses without authority leading to an over-expenditure of UGX.626,030,667."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 URA does not seek information from a number of Government agencies yet it would be vital for tax assessment and collection. On the other hand, some Government agencies are also not cooperating with URA to foster the collection of revenue. The continued operation in silos is costing the nation a lot in form of taxes lost. \u2022 Several taxpayers with VAT offsets totalling to UGX.816,112,710,512 were not subjected to a VAT monthly return verification process by the respective URA officers to establish why they are declaring more input tax (purchases) than output tax (sales) for the period under review. \u2022 A review of Turnover Vs VAT sales declaration report revealed that 395 taxpayers had their total sales as per the Income-tax returns (UGX.550,828,894,035) higher than the total sales in their VAT tax return (UGX.24,512,744,422) resulting into an under declaration of sales by UGX.375,747,916,326. There was no evidence to show that URA officers examined the returns and that the variances were reconciled. \u2022 A review of financial statements, revealed an increase in Customs and Domestic taxes arrears for the last seven years from UGX.228,883,764,700 in 2012/2013 to UGX.4,502,668,531,544 in the financial year 2018/2019. Customs tax arrears registered a growth of 148% while Domestic tax arrears registered a growth of 2,233% from UGX.188,680,811,140 during 2012/2013 to UGX.4,403,109,345,590 in 2018/2019. \u2022 Government has accumulated tax arrears from as far back as 2005 and whereas the principal tax is UGX.569,437,538,931 this has accrued interest to the tune of UGX.293,801,215,737. I noted that since committing to settle the taxes, the government has not paid. \u2022 URA Management had planned to grow the rental taxpayer register to at least 4,000 taxpayers but only 2,758 (68%) taxpayers have been added on to the Rental Register in the year under review. In addition, URA did not examine Landlord declarations (returns) on 970 taxpayers for accuracy and completeness to curb gross under-declaration of rental income. \u2022 During the year ended 30th June 2019, the URA compliance Improvement plan had targeted to carry out audits on 527 taxpayers. It was however noted that only 73 audits were undertaken representing 14% performance level. The Audits managed to raise assessments worth UGX.158,814,818,470 with cash collections of UGX.15,241,911,313 representing 10% of the amount assessed. The Audits were deferred because of staff resource constraints. \u2022 A review of the refunds portfolio indicated that URA had a balance brought forward of tax refund claims worth UGX.475,945,431,903 and new cases in the FY 18/19 totalled to UGX.704,568,896,011 making a total tax refund claims in the FY of UGX.1,180,514,327,914. However, a provision of UGX.338bn was made against a claim of UGX.1.2 trillion pointing to underfunding. \u2022 URA invested heavily in the E-tax system with a major focus of easing tax administration and having accurate tax figures for all taxpayers. Review of a sample of corporation tax ledgers revealed wide variances with figures reported in the accounts implying the tax ledger are inaccurate."], "type": "table"}}, {"content": "172", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["7", "Treasury Operations **Opinion** Unqualified", "\u2022 Review of the receivables revealed that Treasury Operations had accumulated receivables to a tune of UGX.6,883,829,522,145. Included in the receivables is UGX.10,437,202,971 that was lent by government to private enterprises for which no recovery has been effected since 2013. \u2022 Included in the reported investments is UGX.2,100,000,000 relating to the government\u2019s investment in J and M Airport Hotel. There was however no share certificate in place to support the shareholding of government in the said company. It was also established that the property in issue had been purchased by the National Social Security Fund for which no sale proceeds were remitted to the consolidated fund on account of GOU\u2019s shareholding. \u2022 Although government owns 25% shareholding in this company, audit could not confirm the value of the shares as at the close of the year as these were not disclosed in the financial statements. There is also no evidence of oversight and supervision of the company by the Ministry of Finance, Planning and Economic Development. Under the circumstances, there is a risk that Government could be losing revenue from these investments. \u2022 The Government of South Sudan (GOSS) and the Government of Uganda (GOU) on 22nd December 2016 entered into a Bilateral agreement in which GOU agreed to pay USD.41,623,559.95 to Ugandan Traders within 12 months and seek reimbursement from the GOSS. Following the agreement, the GOU paid a total of USD.10,872,519 in 2019 to the account of the Uganda traders and suppliers association Ltd. Whereas the agreement required the Government of Uganda to pay all the compensation within 12 months period of signing the agreement, only 27% had been paid as at the date of the audit due to lack of funds. \u2022 The reported total public debt as at 30th June, 2019 stood at UGX.46,057 Billion of which Domestic Debt Stock was UGX.15,221 Billion and the External Debt Stock was valued at UGX.30,385 Billion. This is an increase of UGX.4,611 Billion equivalent to 11.1% compared to the debt stock of UGX.41,446.11 Billion reported as at 30th June 2018. \u2022 Public debt is continuously on the rise, a fact that is attributed to persistent budget deficits (mismatch of government revenue and expenditure), rollover of liquidity papers, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger currencies. \u2022 A critical analysis of the domestic debt payments suggests that the burden of servicing maturing obligations and interest accounts for 97% of the new money borrowed. In essence, we borrow to pay debts; this is likely to raise the dependence of Government on the domestic market which may lead to an increase in interest rates. \u2022 A review of interest movements on the LIBOR revealed that government has not yet benefited from the SWAP agreements it entered with the two banks. I noted that since the commencement of the arrangement, the LIBOR has been lower than 2.58% and as a result, government has incurred an additional cost of UGX.18,454,082,769 in interest to the commercial banks. It is not clear whether the decision was made after a comprehensive cost-benefit analysis was undertaken. \u2022 A trend analysis of commitment fees paid over a three year period revealed a 148% increase between 2017/18 and 2018/19 from UGX.36bn to UGX.90.6bn. The increase in commitment fees is as a result of unfavourable loan terms and the failure by GoU to draw down and absorb contracted government debt. \u2022 Some Loan agreements require GOU to open escrow accounts where the government was expected to make advance deposit of funds over the tenure of the loan required for the repayment of the loan. It was observed that the total balances in the escrow accounts opened as part of loan agreements stood at UGX.263,337,725,737 as of 30th June 2019 up from UGX.150,430,774,884 at the close of last year. The practice causes financial strain to the cash flows of the country. \u2022 13 out of 15 MDA\u2019s which were on lent have never made any attempt to repay the loans. The outstanding amount is UGX.6,873,369,390,073. There were no criteria/policy in place to assess"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I observed that URA opted to procure an Enterprise Resource Planning System at a cost of UGX.32,079,727,632 without approval from NITA-U. Inquiry from NITA(U) revealed that the system acquired by URA is already available under the IFMS and IPPS and any missing modules could have been procured at a much cheaper price."], "type": "table"}}, {"content": "173", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["8", "Public Procurement and Disposal of Public assets Authority (PPDA) **Opinion** Unqualified", "\u2022 I observed that out of the budgeted revenue of UGX.24,851,777,620, the entity received UGX.22,822,513,121 representing about 91.8% of the approved budget. This resulted into a shortfall of UGX.2,029,264,499 (representing about 8.2% of the approved budget). \u2022 Out of the warrants amounting to UGX.22,822,513,121, a total of UGX.22,703,512,878 was actually spent by the entity resulting into unspent balance of UGX.119,000,243, which was swept back to the consolidated fund account at year end. Unspent funds point to inability to fully implement all planned activities. \u2022 I observed that as at 30th June 2019, payables had increased to UGX.229,000,860 up from UGX.55,820,379 as at 30th June 2018. Accumulation of domestic arrears contravenes the commitment control system. \u2022 I reviewed the Internal Audit Quarterly Report for October to December 2018 and observed that PPDA Human Resource Manual 2015 had not been updated with current practice and decisions and was not aligned to the Employment Act 2006."], ["9", "PPDA Appeals Tribunal **Opinion** Unqualified", "\u2022 The PPDA Tribunal uses the Procurement Unit of the Ministry of Finance Planning and Economic Development (MoFPED) to undertake its procurements. The practise presents a risk of conflict of interest in the event that bidders were to file cases against MoFPED to the same Tribunal. \u2022 No internal audit function was performed at the Tribunal for the year ended 30th June 2019. \u2022 Analysis of the staffing position of the Tribunal revealed that out of 15 approved positions, the Tribunal has filled 10 positions. Of the vacant 5 positions, 3 are critical to the running of the Tribunal. These are the Deputy Registrar, Senior legal Officer and a Human Resource Officer."], ["10", "Directorate of Ethics and Integrity (DEI) **Opinion** Unqualified", "\u2022 Audit noted that a number of planned activities were not implemented. Some of the key unimplemented activities include; Mainstreaming of National Ethical Values in Cultural Institutions, Popularization of Information Education and Communication Materials on National Ethical Values in 25 Local Governments, Conducting gender and equity responsive meetings of the IAF Technical Working Groups, Preparation of Internal Audit Reports and Apprehension and Prosecution of Pornography Offenders. \u2022 Non-implementation of planned activities affects the Directorates\u2019 level of service delivery and negatively impacts on the achievement of its overall objectives. \u2022 It was noted that the Directorate Budgeted to receive revenue amounting to UGX.5,152,098,953 for the year ended 30th June 2019, but onlyUGX.5,001,165,477 was released representing performance of 97.07 % of the target. The observed performance was attributed to budget cuts. Failure to receive all the appropriated funds affects implementation of planned activities. \u2022 It was observed that from a total budget of UGX.5,152,098,953, UGX.5,001,165,477 was warranted. Out of these warrants, only UGX.4,827,981,679 was spent hence UGX.172,183,798 was not absorbed by the entity. The absorption level was at 96.53% \u2022 Failure to absorb funds defeats denies citizens timely access to services. \u2022 It was observed that although the Directorate holds a huge mandate of national importance, it is devoid of the financial ability and the human capital to handle the mandate. As a result, the Institution is said to be un-attractive to the workforce and whenever jobs are advertised, there is little or no response to the advertisement."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS which MDAs to on-lend and there was no mechanism, conditions set by Government to the Accounting Officers to do what is necessary to repay the borrowed funds or penalize those that do not comply with the contracts of on lending."], "type": "table"}}, {"content": [["8", "Public Procurement and Disposal of Public assets Authority (PPDA) **Opinion** Unqualified", "\u2022 I observed that out of the budgeted revenue of UGX.24,851,777,620, the entity received UGX.22,822,513,121 representing about 91.8% of the approved budget. This resulted into a shortfall of UGX.2,029,264,499 (representing about 8.2% of the approved budget). \u2022 Out of the warrants amounting to UGX.22,822,513,121, a total of UGX.22,703,512,878 was actually spent by the entity resulting into unspent balance of UGX.119,000,243, which was swept back to the consolidated fund account at year end. Unspent funds point to inability to fully implement all planned activities. \u2022 I observed that as at 30th June 2019, payables had increased to UGX.229,000,860 up from UGX.55,820,379 as at 30th June 2018. Accumulation of domestic arrears contravenes the commitment control system. \u2022 I reviewed the Internal Audit Quarterly Report for October to December 2018 and observed that PPDA Human Resource Manual 2015 had not been updated with current practice and decisions and was not aligned to the Employment Act 2006."], ["9", "PPDA Appeals Tribunal **Opinion** Unqualified", "\u2022 The PPDA Tribunal uses the Procurement Unit of the Ministry of Finance Planning and Economic Development (MoFPED) to undertake its procurements. The practise presents a risk of conflict of interest in the event that bidders were to file cases against MoFPED to the same Tribunal. \u2022 No internal audit function was performed at the Tribunal for the year ended 30th June 2019. \u2022 Analysis of the staffing position of the Tribunal revealed that out of 15 approved positions, the Tribunal has filled 10 positions. Of the vacant 5 positions, 3 are critical to the running of the Tribunal. These are the Deputy Registrar, Senior legal Officer and a Human Resource Officer."], ["10", "Directorate of Ethics and Integrity (DEI) **Opinion** Unqualified", "\u2022 Audit noted that a number of planned activities were not implemented. Some of the key unimplemented activities include; Mainstreaming of National Ethical Values in Cultural Institutions, Popularization of Information Education and Communication Materials on National Ethical Values in 25 Local Governments, Conducting gender and equity responsive meetings of the IAF Technical Working Groups, Preparation of Internal Audit Reports and Apprehension and Prosecution of Pornography Offenders. \u2022 Non-implementation of planned activities affects the Directorates\u2019 level of service delivery and negatively impacts on the achievement of its overall objectives. \u2022 It was noted that the Directorate Budgeted to receive revenue amounting to UGX.5,152,098,953 for the year ended 30th June 2019, but onlyUGX.5,001,165,477 was released representing performance of 97.07 % of the target. The observed performance was attributed to budget cuts. Failure to receive all the appropriated funds affects implementation of planned activities. \u2022 It was observed that from a total budget of UGX.5,152,098,953, UGX.5,001,165,477 was warranted. Out of these warrants, only UGX.4,827,981,679 was spent hence UGX.172,183,798 was not absorbed by the entity. The absorption level was at 96.53% \u2022 Failure to absorb funds defeats denies citizens timely access to services. \u2022 It was observed that although the Directorate holds a huge mandate of national importance, it is devoid of the financial ability and the human capital to handle the mandate. As a result, the Institution is said to be un-attractive to the workforce and whenever jobs are advertised, there is little or no response to the advertisement."], ["11", "Insurance Regulatory Authority (IRA) **Opinion** Unqualified", "\u2022 Inconsistences were observed between the Insurance Act and PFMA 2015 Act regarding financial management of the Authority necessitating further guidance on how semi-autonomous institutions like IRA will implement such contradicting provisions. \u2022 I observed that the Authority has accumulated outstanding payables amounting to UGX.3,335,741,881 which contravenes Section 5.0 of the Insurance Regulatory Authority Accounting Manual. \u2022 The Authority failed to undertake all the planned activities in relation to the construction of the IRA Office building. The Authority was only able to absorb UGX.8,786,196,874 out of the planned"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS which MDAs to on-lend and there was no mechanism, conditions set by Government to the Accounting Officers to do what is necessary to repay the borrowed funds or penalize those that do not comply with the contracts of on lending."], "type": "table"}}, {"content": "174", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["12", "Financial Intelligence Authority (FIA) **Opinion** Unqualified", "\u2022 It was noted that 25 posts out of the approved 64, remained vacant including the key posts of; Director Legal, Inspection and Compliance; Director Audit; Director Finance & Administration among others. \u2022 The Authority has not developed a client charter as required by the Public Service Standing Orders. \u2022 The Authority does not have a formal policy in place to recognize and reward exemplary performance by its staff as required by the Public Service Standing Orders. \u2022 Whereas dealers in precious metals are licensed by Ministry of Energy, the sector is not regulated. The Authority has no policy guidelines to the unregulated sectors and given the staffing issues it currently has, it is impractical that FIA can be the regulator of a sector with over 2,500 agencies. \u2022 A review of the Anti-Money Laundering Act 2013 (as amended) and its accompanying regulations however showed that the Authority does not have in place administrative sanctions in case of breach of the law by accountable persons."], ["13", "Uganda Investment Authority (UIA) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.3,184,389,944 representing 22.8%. This limited the Authority\u2019s capacity to fully implement all the planned activities. \u2022 Further, the entity remained with unspent balance of UGX. 648,019,201representing an absorption level of 94%. Failure to fully utilize available funds points to inability to effectively implement all planned activities. \u2022 I noted a number of positions that were vacant. Out of 124 established positions, only 66 were filled leaving 58 vacant. Vacant posts limit the Authority\u2019s capacity to effectively implement its mandate."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS UGX.18,000,000,000 for the construction of the IRA office building. The construction works were behind schedule by almost 6 months. \u2022 A review of the Authority\u2019s expenditure revealed that a total of UGX.66,488,136 was charged on different expenditure codes without approval of the Finance Committee of the Board. \u2022 On the 17th of May 2019 the Insurance Regulatory Authority awarded and signed a contract for the supply and Installation of a Finance and Accounting Management Module Software valued at UGX.146,172,500 with a service provider who had been suspended by PPDA for two (2) years effective 13th May 2019 over forgery of a performance security. \u2022 Irregular cancellation of the Best Evaluated Bidder Notice for procurement of Catering services worth UGX.200,438,340 was observed despite the complainant not being a bidder in that procurement. \u2022 I observed that whereas, the Human Resource Manual stipulates that staff shall not incur internal loans/advances requiring monthly recovery exceeding 40% of their net salary, the Staff Loan Policy 2015, stipulates that the take home of staff shall not fall below 40% of net pay. That is a contradiction which needs to be addressed. \u2022 The Authority disbursed funds amounting to UGX.220,656,300 from the operations account, as loans to staff, instead of maintaining a separate loan account for a fund from which such loans would be administered on a revolving basis. \u2022 A review of the IRA staffing position indicated that the Authority had only filled 32 staff positions out of the approved 63 positions leaving a total of 31 (49%) positions vacant. \u2022 The Authority had not established a policyholder\u2019s compensation fund that is meant to build a reserve fund. \u2022 The Authority has no Ombudsman to arbitrate complaints and disputes concerning licensees and the general public. \u2022 I observed that no effort had been taken by the Authority to sensitize, partners, insurance firms and the public on what third party insurance is, its benefits, claims, rights and obligations thereof leading to unclaimed third party insurance funds and denial of benefit to the community, specifically accident victims."], "type": "table"}}, {"content": "175", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["15", "Deposit Protection Fund **Opinion** Unqualified", "\u2022 No material issues to be reported on."], ["16", "Uganda Microfinance Regulatory Authority (UMRA) **Opinion** Unqualified", "\u2022 A review of the statement of revenue collected during the year revealed that management did not budget for the NTR collections for the year despite the entity collecting a sum of UGX.502,410,000. \u2022 Comparison of the budget with the actual expenditure incurred indicated that the entity violated the approved budget and overspent on various items to the tune of UGX.944,283,498. There was no evidence that prior authority was sought from a relevant organ to incur over expenditures on the above budget lines. This was therefore irregular and was attributed to weaknesses in budgetary control and under budgeting. \u2022 A review of the annual work plan for the period ended 30th June, 2019 revealed that a number of the planned activities budgeted at UGX.605,906,940 were not implemented during the year. \u2022 It was noted that management disregarded a Board resolution to pay salary increments effective November 2018 and effected increments from July 2018. As a result, management irregularly paid UGX.116,700,000 in relation to salary arrears. \u2022 Contrary to section 11 of the NSSF Act, I noted that UGX.247,950,000 was paid to staff in lieu of gratuity but the Authority did not deduct the 5% Individual National Social Security Fund contribution totalling to UGX.12,397,500. Also noted was that the entity did not recover the 10% Employer contribution amounting UGX.24,795,000."], ["17", "Privatization and Utility Sector Reform Project (Divestiture & Redundancy Accounts) **Opinion** Unqualified", "\u2022 Review of the payables figure revealed that taxes in respect of PAYE and Withholding Tax worth UGX.1,670,807,206 and UGX.13,271,794 respectively were deducted but not remitted to URA in the year under review. As a result, the Payables figure in relation to taxes increased from UGX.6,431,654,000 in 2017/18 to UGX.8,115,733,000 in 2018/19. \u2022 Analysis of receivables due from outstanding sales proceeds of Government companies amounting to UGX.124.9 billion revealed that some of these receivables had been outstanding for long periods of up to 23 years and there was no movement in the debtors' figures. Notable examples include sales proceeds from African Textile Mills, Uganda Hotels Limited Lira and Hilltop Hotel, and receivables from Government in regard to URC Nsambya land and Uganda Consolidated Properties. \u2022 Section 26(1) of the PERD Act 2003 vests the responsibility of withdrawal of funds from the Divestiture Account with the Minister responsible for finance. I was however, noted that a total of UGX.2,864,280, 593 was withdrawn from the divestiture Account to finance operations of the Privatization Unit without the Minister's approval. \u2022 Contrary to section Section 5(1) of the PERD Act, the Privatisation Unit offered a 50-year lease of Maruzi ranch to a private company at a lease premium of UGX.872,700,000 without the approval of the Divestiture and Reform Implementation Committee (DRIC)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 14", "SECTOR AND ENTITY Uganda Retirement Benefits Regulatory Authority (URBRA) Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 A total UGX.623,022,841 which remained unspent in FY 17/18 was spent in the year under review without authority. Management again failed to spend a total of UGX.1,275,864,068 appropriated in the year under review (FY 18/19) and has not returned it to the Consolidated Fund. \u2022 Three (3) Retirement Benefit Schemes did not submit their audited financial statements as required and the Authority has no mechanism to promptly enforce compliance other than through the tedious court process. \u2022 The Authority failed to develop Informal sector regulations by the end of FY 2018/19 as planned, despite having two schemes already operating."], "type": "table"}}, {"content": [["15", "Deposit Protection Fund **Opinion** Unqualified", "\u2022 No material issues to be reported on."], ["16", "Uganda Microfinance Regulatory Authority (UMRA) **Opinion** Unqualified", "\u2022 A review of the statement of revenue collected during the year revealed that management did not budget for the NTR collections for the year despite the entity collecting a sum of UGX.502,410,000. \u2022 Comparison of the budget with the actual expenditure incurred indicated that the entity violated the approved budget and overspent on various items to the tune of UGX.944,283,498. There was no evidence that prior authority was sought from a relevant organ to incur over expenditures on the above budget lines. This was therefore irregular and was attributed to weaknesses in budgetary control and under budgeting. \u2022 A review of the annual work plan for the period ended 30th June, 2019 revealed that a number of the planned activities budgeted at UGX.605,906,940 were not implemented during the year. \u2022 It was noted that management disregarded a Board resolution to pay salary increments effective November 2018 and effected increments from July 2018. As a result, management irregularly paid UGX.116,700,000 in relation to salary arrears. \u2022 Contrary to section 11 of the NSSF Act, I noted that UGX.247,950,000 was paid to staff in lieu of gratuity but the Authority did not deduct the 5% Individual National Social Security Fund contribution totalling to UGX.12,397,500. Also noted was that the entity did not recover the 10% Employer contribution amounting UGX.24,795,000."], ["17", "Privatization and Utility Sector Reform Project (Divestiture & Redundancy Accounts) **Opinion** Unqualified", "\u2022 Review of the payables figure revealed that taxes in respect of PAYE and Withholding Tax worth UGX.1,670,807,206 and UGX.13,271,794 respectively were deducted but not remitted to URA in the year under review. As a result, the Payables figure in relation to taxes increased from UGX.6,431,654,000 in 2017/18 to UGX.8,115,733,000 in 2018/19. \u2022 Analysis of receivables due from outstanding sales proceeds of Government companies amounting to UGX.124.9 billion revealed that some of these receivables had been outstanding for long periods of up to 23 years and there was no movement in the debtors' figures. Notable examples include sales proceeds from African Textile Mills, Uganda Hotels Limited Lira and Hilltop Hotel, and receivables from Government in regard to URC Nsambya land and Uganda Consolidated Properties. \u2022 Section 26(1) of the PERD Act 2003 vests the responsibility of withdrawal of funds from the Divestiture Account with the Minister responsible for finance. I was however, noted that a total of UGX.2,864,280, 593 was withdrawn from the divestiture Account to finance operations of the Privatization Unit without the Minister's approval. \u2022 Contrary to section Section 5(1) of the PERD Act, the Privatisation Unit offered a 50-year lease of Maruzi ranch to a private company at a lease premium of UGX.872,700,000 without the approval of the Divestiture and Reform Implementation Committee (DRIC)."], ["18", "Uganda Bureau of Statistics (UBOS) **Opinion** Unqualified", "\u2022 Though UBOS received UGX.49,419,626,847 (100%) only UGX.46,460,740,491 was actually absorbed (performance of about 94.01%), leading to unimplemented activities worth UGX.2,958,886,356."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 14", "SECTOR AND ENTITY Uganda Retirement Benefits Regulatory Authority (URBRA) Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 A total UGX.623,022,841 which remained unspent in FY 17/18 was spent in the year under review without authority. Management again failed to spend a total of UGX.1,275,864,068 appropriated in the year under review (FY 18/19) and has not returned it to the Consolidated Fund. \u2022 Three (3) Retirement Benefit Schemes did not submit their audited financial statements as required and the Authority has no mechanism to promptly enforce compliance other than through the tedious court process. \u2022 The Authority failed to develop Informal sector regulations by the end of FY 2018/19 as planned, despite having two schemes already operating."], "type": "table"}}, {"content": "176", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["19", "Uganda Property Holdings Limited (UPHL) **Opinion** Unqualified", "\u2022 The company\u2019s trade and other receivables increased from UGX.1,890,499,800 in 2017/18 to UGX.3,178,262,050 in 2018-19 registering an overall increase of 68%, which is an indication of poor debt recovery by the Company. \u2022 I noted that the Company does not possess a certificate of land title for land located on JJA 191 Folio 8 Plot 3 (M82) Industrial Estate Link in Masese, Jinja measuring 8.588 hectares. \u2022 A number of the Company Ware house roofs have been renovated but some need to be urgently replaced with iron sheets, while other properties require urgent renovations and continuous repainting because of salty environment that causes paint to peel off the walls and metals to rust. In addition, there is need to transform and/or redevelop some of the properties to maximize value derived from them given their prime locations and the size of the plots."], ["20", "Custodian Board **Opinion** Qualified", "\u2022 During the financial year 2018/19, the Board collected UGX.493,988,036 but incurred expenditure totalling UGX.1,813,885,978 with the extra funds (i.e. UGX.1,319,897,942) being obtained from the proceeds of the previous years\u2019 sale of properties. Spending on operational costs is likely to wipe out accumulated proceeds from the sale of properties. \u2022 I observed that there were outstanding balances of rent from government departments and partially paid-up properties since 2005, amounting to UGX.3,667,277,383. \u2022 It was observed that the present tenants of the Board are paying rent according to the rates prescribed over ten years ago. For example, properties in prime areas of Kampala are paying rent as low as UGX.300,000 per month. \u2022 I noted that the Minister declined to sign and issue certificates of purchase for 10 (ten) properties based on the fact that the properties were in prime areas and the values quoted by the Chief Government Valuer were not in consonance with the market price at the time. \u2022 115 properties whose owners were compensated through the British High Commission and 87 properties whose owners were compensated through the UNHCR way back in 1999 are yet to be valued and offered for sale. \u2022 Eighty (80) properties that were redeemed by the Board from financial institutions were not yet sold by the time of the audit awaiting verification and valuation despite cabinet\u2019s recommendation that the properties be valued and offered for sale. \u2022 It was noted that some properties whose owners were compensated decades ago were irregularly repossessed by new owners."], ["21", "Uganda Free Zones Authority (UFZA) **Opinion** Unqualified", "\u2022 UFZA procured 109 acres of land located on Busiro block 535-540 Wakiso district at a sum of UGX.7,412,000,000, but two years after payment, UFZA has not gained access to the land and has no certificate of title due to encumbrances on the land. A litigation process towards the recovery of the funds through the Attorney General has been initiated. \u2022 UFZA signed a contract for the Construction of the Entebbe Free zone with NEC Construction Works and Engineering Ltd six days to the close of the financial year and transferred"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 UBOS had arrears to the tune of UGX.80,717,284 in respect to property rates outstanding from prior year and no budget provisions had been made towards settlement of domestic arrears. These arrears were paid during the financial year by diverting of funds for other planned activities. \u2022 I observed that total deductions on the gross salaries exceeded the 50% limit of deductions for majority of the staff of the Bureau. Some staff had deductions of between 80% and 100% of their salaries. \u2022 I noted that the Bureau has not developed a client charter as required by the Public Service Standing Orders. Further noted was that UBOS lacks a rewards and sanctions committee. \u2022 The DFID Project estimated to cost UGX.4,684,073,022 with activity on data collection which was planned to end in April 2019 and report concluded at end of June 2019 had not yet started by the time of audit in July 2019. \u2022 I observed that the project implementation started in August 2019, after 17 months delay. This was attributed to delayed implementation of the project which may negatively affect subsequent release of the funds for project completion."], "type": "table"}}, {"content": [["19", "Uganda Property Holdings Limited (UPHL) **Opinion** Unqualified", "\u2022 The company\u2019s trade and other receivables increased from UGX.1,890,499,800 in 2017/18 to UGX.3,178,262,050 in 2018-19 registering an overall increase of 68%, which is an indication of poor debt recovery by the Company. \u2022 I noted that the Company does not possess a certificate of land title for land located on JJA 191 Folio 8 Plot 3 (M82) Industrial Estate Link in Masese, Jinja measuring 8.588 hectares. \u2022 A number of the Company Ware house roofs have been renovated but some need to be urgently replaced with iron sheets, while other properties require urgent renovations and continuous repainting because of salty environment that causes paint to peel off the walls and metals to rust. In addition, there is need to transform and/or redevelop some of the properties to maximize value derived from them given their prime locations and the size of the plots."], ["20", "Custodian Board **Opinion** Qualified", "\u2022 During the financial year 2018/19, the Board collected UGX.493,988,036 but incurred expenditure totalling UGX.1,813,885,978 with the extra funds (i.e. UGX.1,319,897,942) being obtained from the proceeds of the previous years\u2019 sale of properties. Spending on operational costs is likely to wipe out accumulated proceeds from the sale of properties. \u2022 I observed that there were outstanding balances of rent from government departments and partially paid-up properties since 2005, amounting to UGX.3,667,277,383. \u2022 It was observed that the present tenants of the Board are paying rent according to the rates prescribed over ten years ago. For example, properties in prime areas of Kampala are paying rent as low as UGX.300,000 per month. \u2022 I noted that the Minister declined to sign and issue certificates of purchase for 10 (ten) properties based on the fact that the properties were in prime areas and the values quoted by the Chief Government Valuer were not in consonance with the market price at the time. \u2022 115 properties whose owners were compensated through the British High Commission and 87 properties whose owners were compensated through the UNHCR way back in 1999 are yet to be valued and offered for sale. \u2022 Eighty (80) properties that were redeemed by the Board from financial institutions were not yet sold by the time of the audit awaiting verification and valuation despite cabinet\u2019s recommendation that the properties be valued and offered for sale. \u2022 It was noted that some properties whose owners were compensated decades ago were irregularly repossessed by new owners."], ["21", "Uganda Free Zones Authority (UFZA) **Opinion** Unqualified", "\u2022 UFZA procured 109 acres of land located on Busiro block 535-540 Wakiso district at a sum of UGX.7,412,000,000, but two years after payment, UFZA has not gained access to the land and has no certificate of title due to encumbrances on the land. A litigation process towards the recovery of the funds through the Attorney General has been initiated. \u2022 UFZA signed a contract for the Construction of the Entebbe Free zone with NEC Construction Works and Engineering Ltd six days to the close of the financial year and transferred"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 UBOS had arrears to the tune of UGX.80,717,284 in respect to property rates outstanding from prior year and no budget provisions had been made towards settlement of domestic arrears. These arrears were paid during the financial year by diverting of funds for other planned activities. \u2022 I observed that total deductions on the gross salaries exceeded the 50% limit of deductions for majority of the staff of the Bureau. Some staff had deductions of between 80% and 100% of their salaries. \u2022 I noted that the Bureau has not developed a client charter as required by the Public Service Standing Orders. Further noted was that UBOS lacks a rewards and sanctions committee. \u2022 The DFID Project estimated to cost UGX.4,684,073,022 with activity on data collection which was planned to end in April 2019 and report concluded at end of June 2019 had not yet started by the time of audit in July 2019. \u2022 I observed that the project implementation started in August 2019, after 17 months delay. This was attributed to delayed implementation of the project which may negatively affect subsequent release of the funds for project completion."], "type": "table"}}, {"content": "177", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["22", "Tax Appeals tribunal (TAT) **Opinion** Unqualified", "\u2022 Contrary to section 48 (1) of the Public Finance Management Act (PFMA) 2015, no provision was made in the structure of the Tribunal for an internal audit function and indeed this role has not been assigned to any staff. \u2022 Contrary to Section 2.6 (e) of the Circular Standing Instruction No. 1 of 2016, Tribunal staff were last appraised in 2016. There was no evidence of appraisals undertaken for the period after 2016."], ["23", "Bank of Uganda (BoU) **Opinion** Unqualified", "\u2022 No material issues to be reported."], ["24", "Post Bank Limited - 2018 **Opinion** Unqualified", "\u2022 There were impairment of loans and advances to customers. As at 31st December 2018, loans and advances amounted to UGX.265.7 billion, and the impairment losses amounted to UGX.7.13 billion."], ["25", "Pride Microfinance Limited (MDI) \u2013 2018 **Opinion** Unqualified", "\u2022 There were impairment of loans and advances to customers. As at 31st December 2018, gross loans and advances amounted to UGX.152 billion, and the impairment losses amounted to UGX3,810 million, with UGX.1,645 million, UGX.288 million and UGX.1,877 million reported under Stages 1, 2 and 3, respectively."], ["26", "Uganda Development Bank Limited (UDBL) **Opinion** Unqualified", "\u2022 There were impairment of loans and advances to customers. Loan provisions increased from UGX.19.6 Billion as at 31st December 2017 to UGX.34 Billion as at 31st December 2018 and the impairment losses amounted to UGX.14.4 billion."], ["27", "Competitiveness and Enterprise Development Project (CEDP) Component 2-5 IDA **Opinion** Unqualified", "\u2022 There were no material issues to report on."], ["28", "Competitiveness and Enterprise Development Project (CEDP) Component 1 Land Administration IDA **Opinion** Unqualified", "\u2022 The entity remained with unspent balance of UGX.39,691,929,747 (USD.9,812,360) representing an absorption level of only 41%. \u2022 Failure to undertake quarterly internal reviews."], ["29", "Capital Markets Authority (CMA) **Opinion** Unqualified", "\u2022 No material issues to be reported on."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS UGX.7,021,627,146 to NEC; However, no works have been implemented due to a number of reasons."], "type": "table"}}, {"content": "178", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["31", "East African Association of Anti- corruption Authorities (EAAACA) \u2013 2018 **Opinion** Unqualified", "\u2022 Failure by members to meet their annual contributions."], ["", "**INFORMATION COMMUNICATIO N SECTOR**", ""], ["1", "Ministry of ICT **Opinion** Unqualified", "\u2022 Out of the budgeted revenue of UGX.41,795,794,452 for the year 2018/19, only UGX.35,787,545,518 was received representing a performance of only 85.6% of the target. \u2022 I noted that the entity received off-budget financing to a tune of UGX.110,538,800 which was not channelled through the consolidated fund as required by the law. \u2022 Out of the warrants of UGX.36,593,191,518, only UGX.35,749,057,573 was actually spent by the entity resulting into an unspent balance of UGX.844,133,945 representing an absorption level of 97.7%. The unspent balances at the end of the financial year were subsequently swept back to the consolidated fund account. \u2022 An analysis of the outputs/activities that were quantified revealed that, although the entity absorbed 95.3% of the funds that were released for quantified outputs, some of the activities remained either partially or not implemented at all. Out of the 20 quantified activities reviewed, 8 activities representing 40% were fully implemented while 12 activities representing 60% were partially implemented implying a diversion of funds to other activities. \u2022 I noted that the National ICT Initiatives Support Programme (NIISP) Program does not have a policy to safe guard government\u2019s financial interest in companies that have succeeded in developing and commercialising software as a result of receiving funding from government through the innovation fund. This was attributed to failure by government (through PUSATI) to cater for government interest on all the innovations funded by government. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements and progress reports on performance improvement plans to MoPS and existence of an expired Ministry Client\u2019s charter."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 30", "SECTOR AND ENTITY Microfinance Support Centre Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 The Company credit and risk manual is silent about the classification of the loans for purpose of impairment; the aging analysis extracted from the system and used in the computation of impairment does not show the accrued interest. \u2022 The Company faces a key challenge in identifying and implementing a suitably relevant and intelligible accounting and business risk management framework that is comparable with conventional finance without failing to comply with Sharia laws; there were no guidelines developed on how to account for the Islamic finance Assets."], "type": "table"}}, {"content": [["31", "East African Association of Anti- corruption Authorities (EAAACA) \u2013 2018 **Opinion** Unqualified", "\u2022 Failure by members to meet their annual contributions."], ["", "**INFORMATION COMMUNICATIO N SECTOR**", ""], ["1", "Ministry of ICT **Opinion** Unqualified", "\u2022 Out of the budgeted revenue of UGX.41,795,794,452 for the year 2018/19, only UGX.35,787,545,518 was received representing a performance of only 85.6% of the target. \u2022 I noted that the entity received off-budget financing to a tune of UGX.110,538,800 which was not channelled through the consolidated fund as required by the law. \u2022 Out of the warrants of UGX.36,593,191,518, only UGX.35,749,057,573 was actually spent by the entity resulting into an unspent balance of UGX.844,133,945 representing an absorption level of 97.7%. The unspent balances at the end of the financial year were subsequently swept back to the consolidated fund account. \u2022 An analysis of the outputs/activities that were quantified revealed that, although the entity absorbed 95.3% of the funds that were released for quantified outputs, some of the activities remained either partially or not implemented at all. Out of the 20 quantified activities reviewed, 8 activities representing 40% were fully implemented while 12 activities representing 60% were partially implemented implying a diversion of funds to other activities. \u2022 I noted that the National ICT Initiatives Support Programme (NIISP) Program does not have a policy to safe guard government\u2019s financial interest in companies that have succeeded in developing and commercialising software as a result of receiving funding from government through the innovation fund. This was attributed to failure by government (through PUSATI) to cater for government interest on all the innovations funded by government. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements and progress reports on performance improvement plans to MoPS and existence of an expired Ministry Client\u2019s charter."], ["2", "Uganda Communications Commission (UCC) **Opinion** Unqualified", "\u2022 The Commission collected, UGX.121,461,302,600 against budgeted revenue of UGX.112,695,862,406 for the year 2018/19 representing performance of 108%. However, some revenue sources like Broadcasting, Postal license and rental income had budget shortfalls ranging between 15% to 35%. \u2022 Funds amounting to UGX.11,256,377,342 remained committed by the close of the year, while UGX.1,418,895,762 remained unutilized, an indication of under absorption. \u2022 Out of the outputs worth UGX.27,381,662,430 assessed, outputs for UGX.4,756,528,378 representing 17.3% were fully implemented, UGX.19,457,311,179 representing 70% were partially implemented while UGX.500,000,000 worth of outputs were not implemented at all. \u2022 I noted that the two major telecom operators in the country have operated their telecom services without licenses for the period of one year since November 2018 to-date, which is contrary to the UCC Act. The Commission therefore has not collected any licensing revenue from the two"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 30", "SECTOR AND ENTITY Microfinance Support Centre Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 The Company credit and risk manual is silent about the classification of the loans for purpose of impairment; the aging analysis extracted from the system and used in the computation of impairment does not show the accrued interest. \u2022 The Company faces a key challenge in identifying and implementing a suitably relevant and intelligible accounting and business risk management framework that is comparable with conventional finance without failing to comply with Sharia laws; there were no guidelines developed on how to account for the Islamic finance Assets."], "type": "table"}}, {"content": "179", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["3", "Rural Communications Development Fund (RCDF) **Opinion** Unqualified", "\u2022 The Fund had committed and unabsorbed funds amounting to UGX.6.579 billion as at the close of the financial year under review. It was noted that some of the unabsorbed funds were for activities meant to be implemented in the financial year 2017/18 whose budget was rolled over to 2018/19. Unspent funds imply delayed or non-implementation of planned activities for service delivery. \u2022 In the last five years, RCDF has invested UGX.41.8 billion in the provision of school computer laboratories and public access centers to schools. However, there was no plan and budget provided for the sustainability of the School ICT Program in terms of developing capacity in schools to handle basic ICT trouble shooting when problems arise and technical capacity to perform basic maintenance of the computer laboratories. \u2022 Procurements worth UGX.81,200,000 were undertaken using the direct method of procurement without proper justification."], ["4", "Uganda Posts Limited **Opinion** Unqualified", "\u2022 There was a shortfall in revenue collections amounting to UGX.1,478,485,511 representing 7% of the projected estimate of UGX.20,454,671,505. \u2022 Out of the 23 outputs of UPL that I assessed for FY 2018/19, 11 outputs representing 48% were fully implemented; 6 outputs/activities representing 26% were partially implemented while 6 outputs/activities representing 26% were not implemented at all. \u2022 Despite entering an agreement with The International Fund for Agricultural Development (IFAD) and Post Bank to Scale up remittances and financial inclusion in Uganda worth EUR.465,000 for 2 years, UPL was entitled to EUR.59,900 but this amount was not included in the budget of the Financial Year 2018/19. \u2022 Uganda Posts Limited has unpaid up shares totaling 220,513 out of 779,487 issued at value of UGX.25,000 per share in 1998. The unpaid shares of 220,513 is valued at UGX.5,512,825,000. The shares are owned by the Ministry of Finance, Planning and Economic Development, while Ministry of Information and Communications Technology, and National Guidance owns one share. \u2022 Uganda Posts Limited has been operating without a Strategic Plan since the expiry of the company\u2019s 2013-2018 strategic plan. \u2022 I noted that legal fees worth UGX.133,876,000 were paid to law firms representing the entity without any contracts with the firms. The arrangements between the company and the law firms are unclear and expose the entity to liability in case of any future disagreements. \u2022 The entity has not recovered funds worth UGX.46,300,000 that was erroneously paid to its external lawyer. \u2022 UPL contracted a private firm to manage its fleet of 10 buses for 3 years. A total of UGX.767,280,000 remained uncollected from the private firm as at 22nd August 2018 when the contract was terminated. \u2022 UPL has outstanding Pay As You Earn (PAYE) and Local Service Tax (LST) payments amounting to UGX.1,606,158,262 as at 30th June 2019 which had not been remitted to Uganda Revenue and/or Local Governments. \u2022 UPL has unpaid VAT worth UGX.3,341,412,272 which remained outstanding as at 30th June 2019."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS operators for the said period. Failure to renew licenses deprives the Commission of earning revenue and poses a legal risk to the operators, government and the users of the telecom services. \u2022 UCC had not invoiced Uganda Telecom Limited for the different resources since 2015 amounting to UGX.70.3 billion (UGX.38.9 billion being before UTL Ltd went into administration and UGX.31.3 billion post administration). UCC management resolved to discontinue raising invoices to UTL as all invoices raised were not being honoured and yet UCC gets taxed by URA. UCC continues to render additional resources to UTL. \u2022 Shortcomings were noted in the management of procurements that include doubtful bidding process, awarding contracts above the assessed market value and award of contracts in foreign currency."], "type": "table"}}, {"content": [["3", "Rural Communications Development Fund (RCDF) **Opinion** Unqualified", "\u2022 The Fund had committed and unabsorbed funds amounting to UGX.6.579 billion as at the close of the financial year under review. It was noted that some of the unabsorbed funds were for activities meant to be implemented in the financial year 2017/18 whose budget was rolled over to 2018/19. Unspent funds imply delayed or non-implementation of planned activities for service delivery. \u2022 In the last five years, RCDF has invested UGX.41.8 billion in the provision of school computer laboratories and public access centers to schools. However, there was no plan and budget provided for the sustainability of the School ICT Program in terms of developing capacity in schools to handle basic ICT trouble shooting when problems arise and technical capacity to perform basic maintenance of the computer laboratories. \u2022 Procurements worth UGX.81,200,000 were undertaken using the direct method of procurement without proper justification."], ["4", "Uganda Posts Limited **Opinion** Unqualified", "\u2022 There was a shortfall in revenue collections amounting to UGX.1,478,485,511 representing 7% of the projected estimate of UGX.20,454,671,505. \u2022 Out of the 23 outputs of UPL that I assessed for FY 2018/19, 11 outputs representing 48% were fully implemented; 6 outputs/activities representing 26% were partially implemented while 6 outputs/activities representing 26% were not implemented at all. \u2022 Despite entering an agreement with The International Fund for Agricultural Development (IFAD) and Post Bank to Scale up remittances and financial inclusion in Uganda worth EUR.465,000 for 2 years, UPL was entitled to EUR.59,900 but this amount was not included in the budget of the Financial Year 2018/19. \u2022 Uganda Posts Limited has unpaid up shares totaling 220,513 out of 779,487 issued at value of UGX.25,000 per share in 1998. The unpaid shares of 220,513 is valued at UGX.5,512,825,000. The shares are owned by the Ministry of Finance, Planning and Economic Development, while Ministry of Information and Communications Technology, and National Guidance owns one share. \u2022 Uganda Posts Limited has been operating without a Strategic Plan since the expiry of the company\u2019s 2013-2018 strategic plan. \u2022 I noted that legal fees worth UGX.133,876,000 were paid to law firms representing the entity without any contracts with the firms. The arrangements between the company and the law firms are unclear and expose the entity to liability in case of any future disagreements. \u2022 The entity has not recovered funds worth UGX.46,300,000 that was erroneously paid to its external lawyer. \u2022 UPL contracted a private firm to manage its fleet of 10 buses for 3 years. A total of UGX.767,280,000 remained uncollected from the private firm as at 22nd August 2018 when the contract was terminated. \u2022 UPL has outstanding Pay As You Earn (PAYE) and Local Service Tax (LST) payments amounting to UGX.1,606,158,262 as at 30th June 2019 which had not been remitted to Uganda Revenue and/or Local Governments. \u2022 UPL has unpaid VAT worth UGX.3,341,412,272 which remained outstanding as at 30th June 2019."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS operators for the said period. Failure to renew licenses deprives the Commission of earning revenue and poses a legal risk to the operators, government and the users of the telecom services. \u2022 UCC had not invoiced Uganda Telecom Limited for the different resources since 2015 amounting to UGX.70.3 billion (UGX.38.9 billion being before UTL Ltd went into administration and UGX.31.3 billion post administration). UCC management resolved to discontinue raising invoices to UTL as all invoices raised were not being honoured and yet UCC gets taxed by URA. UCC continues to render additional resources to UTL. \u2022 Shortcomings were noted in the management of procurements that include doubtful bidding process, awarding contracts above the assessed market value and award of contracts in foreign currency."], "type": "table"}}, {"content": "180", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["5", "Uganda Institute of Communications Technology (UICT) **Opinion** Unqualified", "\u2022 I noted that out of the budgeted revenue of UGX.4,345,390,419 for the year 2018/19, only UGX.1,938,006,094 was collected representing a performance of only 45% of the target. \u2022 The Institute planned to achieve deliverables through the implementation of 30 outputs. I reviewed all the 30 outputs out of which, 9 outputs representing 30% were fully implemented, 2 outputs representing 7% were partially implemented while 19 outputs representing 63% were not implemented. \u2022 I reviewed the staffing structure of the Institute and found that out of the approved staffing structure of 107, only 42 (39%) were filled, leaving 65 (61%) positions vacant. \u2022 I noted that a number of staff are in acting positions and some have been acting for three to four years, contrary with the requirements under the Human Resource Manual. \u2022 In my earlier reports to Parliament, I noted that the Institute faced challenges of being governed by multiple agencies and observed ambiguity in the interpretation of several provisions in the law which directly affects its operations. This position has not yet been addressed to date."], ["6", "Uganda Broadcasting Corporation (UBC) **Opinion** Qualified", "\u2022 In the Statement of financial position Plant, Property and Equipment was stated at UGX.265,192,130,135 as at 30th June 2019; however, these were last revalued 10 years ago. Failure to revalue implies that assets are not carried at fair value as stated in the financial statements. Property, Plant and Equipment are not fairly stated in the financial statements and are thus misleading. \u2022 I noted that the Corporation has not yet recovered the land title for land along Bugolobi \u2013 Faraday Rd. valued at UGX.70,545,000,000. The continued failure to retrieve the title exposes the land to a risk of other unscrupulous deals. \u2022 I noted that, although Mega FM acquired an Antenna system with its accessories worth UGX.48,958,174, this was not reported in the schedule of plant, property and equipment under note 6. Therefore the entity understated its value of Property, Plant and Equipment by the amount not recognized. \u2022 Note 14 of the financial statements shows trade & other receivables as UGX.26,516,683,955. However, I noted that management assigned two companies to undertake debt recovery during the year under review. However, three months after the award, only UGX.44,000,000 of the outstanding amount had been recovered and UGX.10,187,320,000 was rejected by the debtors. As such, the uncertainty surrounding the recoverability of the debts implies that the reported receivables figure may be over-stated. \u2022 Contrary to Section 10.21.12 of the Treasury Instructions 2017 advances totalling to UGX.62,246,400 lacked accountability documents. As such, I was unable to confirm that the funds were properly utilized or expended for lawful purposes. \u2022 Contrary to IAS 1, I observed that management did not recognize intangible assets as a separate line on the face of the financial statements despite having new software like the broadcasting and accounting software in use."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 UPL has outstanding payables worth UGX.762,997,478 (2% of its Gross Annual Revenue) not remitted to Uganda Communications Commission as operator\u2019s license. \u2022 There was an increase in Posta Uganda Limited\u2019s receivables of UGX.3,191,559,290 representing and 29% increase to UGX.11,047,099,610 from UGX.7,855,540,320 in the FY 2017/18. \u2022 UPL has Stamp Stock Inventory worth UGX.4,360,104,970 which are slow moving items, of which some stamps were purchased thirty (30) years ago. There is evidence of impairment of this amount, given the current technological developments extinguishing usage of stamps. \u2022 The entity spent UGX.2,224,343,116 on Insurance, professional and legal costs which was above the approved budget of UGX.705, 815,212 leading to an over expenditure of UGX.1,718,183,984, without proper approval. \u2022 During my inspection of the Company properties at its Head Office and Postel building on 30th June 2019, I noted that rentable space totalling to 1,189 square metres at the two properties remained vacant for over twelve (12) months during which time, the company could have earned UGX.1,012,140,000."], "type": "table"}}, {"content": [["5", "Uganda Institute of Communications Technology (UICT) **Opinion** Unqualified", "\u2022 I noted that out of the budgeted revenue of UGX.4,345,390,419 for the year 2018/19, only UGX.1,938,006,094 was collected representing a performance of only 45% of the target. \u2022 The Institute planned to achieve deliverables through the implementation of 30 outputs. I reviewed all the 30 outputs out of which, 9 outputs representing 30% were fully implemented, 2 outputs representing 7% were partially implemented while 19 outputs representing 63% were not implemented. \u2022 I reviewed the staffing structure of the Institute and found that out of the approved staffing structure of 107, only 42 (39%) were filled, leaving 65 (61%) positions vacant. \u2022 I noted that a number of staff are in acting positions and some have been acting for three to four years, contrary with the requirements under the Human Resource Manual. \u2022 In my earlier reports to Parliament, I noted that the Institute faced challenges of being governed by multiple agencies and observed ambiguity in the interpretation of several provisions in the law which directly affects its operations. This position has not yet been addressed to date."], ["6", "Uganda Broadcasting Corporation (UBC) **Opinion** Qualified", "\u2022 In the Statement of financial position Plant, Property and Equipment was stated at UGX.265,192,130,135 as at 30th June 2019; however, these were last revalued 10 years ago. Failure to revalue implies that assets are not carried at fair value as stated in the financial statements. Property, Plant and Equipment are not fairly stated in the financial statements and are thus misleading. \u2022 I noted that the Corporation has not yet recovered the land title for land along Bugolobi \u2013 Faraday Rd. valued at UGX.70,545,000,000. The continued failure to retrieve the title exposes the land to a risk of other unscrupulous deals. \u2022 I noted that, although Mega FM acquired an Antenna system with its accessories worth UGX.48,958,174, this was not reported in the schedule of plant, property and equipment under note 6. Therefore the entity understated its value of Property, Plant and Equipment by the amount not recognized. \u2022 Note 14 of the financial statements shows trade & other receivables as UGX.26,516,683,955. However, I noted that management assigned two companies to undertake debt recovery during the year under review. However, three months after the award, only UGX.44,000,000 of the outstanding amount had been recovered and UGX.10,187,320,000 was rejected by the debtors. As such, the uncertainty surrounding the recoverability of the debts implies that the reported receivables figure may be over-stated. \u2022 Contrary to Section 10.21.12 of the Treasury Instructions 2017 advances totalling to UGX.62,246,400 lacked accountability documents. As such, I was unable to confirm that the funds were properly utilized or expended for lawful purposes. \u2022 Contrary to IAS 1, I observed that management did not recognize intangible assets as a separate line on the face of the financial statements despite having new software like the broadcasting and accounting software in use."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 UPL has outstanding payables worth UGX.762,997,478 (2% of its Gross Annual Revenue) not remitted to Uganda Communications Commission as operator\u2019s license. \u2022 There was an increase in Posta Uganda Limited\u2019s receivables of UGX.3,191,559,290 representing and 29% increase to UGX.11,047,099,610 from UGX.7,855,540,320 in the FY 2017/18. \u2022 UPL has Stamp Stock Inventory worth UGX.4,360,104,970 which are slow moving items, of which some stamps were purchased thirty (30) years ago. There is evidence of impairment of this amount, given the current technological developments extinguishing usage of stamps. \u2022 The entity spent UGX.2,224,343,116 on Insurance, professional and legal costs which was above the approved budget of UGX.705, 815,212 leading to an over expenditure of UGX.1,718,183,984, without proper approval. \u2022 During my inspection of the Company properties at its Head Office and Postel building on 30th June 2019, I noted that rentable space totalling to 1,189 square metres at the two properties remained vacant for over twelve (12) months during which time, the company could have earned UGX.1,012,140,000."], "type": "table"}}, {"content": "181", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["7", "Regional Communications Development Project (RCIP) **Opinion** Unqualified", "\u2022 Whereas an amount of UGX.97,710,306,720 was budgeted to be received as revenue during the year under review, only UGX.75,312,215,910 was actually received during the year, resulting into a funding gap of UGX.22,398,090,810 (23%). The funding gap presents a risk of the project failing to be completed on time and a possible increase in project implementation costs as a result of low absorption of funds. \u2022 However, out of the total funds amounting to UGX.107,869,359,797, which was available for expenditure, only UGX.64,917,348,749 was spent leaving a balance of UGX.44,324,275,595 unspent as at the end of the financial year (i.e. 41% utilization). Further analysis of project implementation revealed that there has been a slow pace of implementation of the project activities given the level of absorption. \u2022 I noted that a total of UGX.915,676,018 was charged on the GOU counterpart funding for RCIP code and spent towards the settlement of relocation works on the NBI/EGI done in the previous year. The NBI/EGI is a stand-alone project that deals with the extension of the optic fibre network countrywide. Besides, these payables were not disclosed in the financial statements of NITA (U) for the previous financial year, which would provide a basis for such payments."], ["8", "National Information Technology Authority (NITA-U) **Opinion** Unqualified", "\u2022 Out of the approved warrants of UGX.41,527,986,626, the entity utilized only UGX.39,621,565,081 or 40,931,800,767 resulting in UGX.1,754,770,027 remaining utilized. Budget shortfalls and failure to spend funds resulted in partial or non-implementation of planned activities; \u2022 Review of the planned outputs and actual outputs achieved in the financial year revealed that a number of outputs were not fully implemented despite the fact the all funds budgeted had been realised. These planned outputs included; a rationalized and integrated national IT infrastructure and systems, IT Research, Development and Innovations Supported and Promoted and Strengthened and aligned NITA-U to deliver its mandate; \u2022 The Authority is responsible for the implementation of the Business Process Outsourcing (BPO) and Information Technology Enabled Services (ITES) strategy. However, the BPO/ITES adopted by the government had not been integrated into the current strategic plan of the Authority. \u2022 I also noted that the Authority has only supported 4 private BPOs through the provision of ICT equipment, furniture, and subsidized internet bandwidth for 3 of the 4 BPOs. However, the performance of these BPOs has been unsatisfactory considering the fact that these BPOs have only created a limited number of jobs for the youth most of which is on a short term basis and also failed to attract a reasonable number of clientele both within and outside the country. \u2022 Contrary to Section 13(10) (a) (iv) of the Public Finance Management Act, 2015, the Authority did not make sufficient budgetary provisions for domestic arrears. The Authority was provided with UGX.985,195,195 for payment of domestic arrears despite reported outstanding liabilities at the end of FY2017/18 stood at UGX.7,920,511,819. Instead the Authority diverted funds"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 It was noted that trade and other payables increased by 1.7% from UGX.51,679,775,416 in 2018 to UGX.52,605,641,714 in the current year 2019. The Corporation is potentially faced with a risk of litigation over nonpayment. Further analysis revealed that the bulk of the payables relate to unremitted taxes and statutory deductions. \u2022 Although the Corporation had budgeted to receive UGX.1 billion as budget support from the Ministry of Finance, Planning and Economic Development to cater for both recurrent and capital expenditure, the entity did not receive any funding from government during the financial year under review. \u2022 UBC does not have a mechanism to monitor which adverts were run and for how long, making reconciliations and audit difficult. This can lead to revenue leakages as some adverts may be aired but not billed. \u2022 The Digital Terrestrial television equipment on the SIGNET network is four years old and has almost exhausted its product life cycle, and UBC management does not have a well-laid down plan to replace the equipment. Current installations limited the network coverage to less than 60% of the country. Users in rural and semi-rural areas are completely un-served or have very weak signals."], "type": "table"}}, {"content": [["7", "Regional Communications Development Project (RCIP) **Opinion** Unqualified", "\u2022 Whereas an amount of UGX.97,710,306,720 was budgeted to be received as revenue during the year under review, only UGX.75,312,215,910 was actually received during the year, resulting into a funding gap of UGX.22,398,090,810 (23%). The funding gap presents a risk of the project failing to be completed on time and a possible increase in project implementation costs as a result of low absorption of funds. \u2022 However, out of the total funds amounting to UGX.107,869,359,797, which was available for expenditure, only UGX.64,917,348,749 was spent leaving a balance of UGX.44,324,275,595 unspent as at the end of the financial year (i.e. 41% utilization). Further analysis of project implementation revealed that there has been a slow pace of implementation of the project activities given the level of absorption. \u2022 I noted that a total of UGX.915,676,018 was charged on the GOU counterpart funding for RCIP code and spent towards the settlement of relocation works on the NBI/EGI done in the previous year. The NBI/EGI is a stand-alone project that deals with the extension of the optic fibre network countrywide. Besides, these payables were not disclosed in the financial statements of NITA (U) for the previous financial year, which would provide a basis for such payments."], ["8", "National Information Technology Authority (NITA-U) **Opinion** Unqualified", "\u2022 Out of the approved warrants of UGX.41,527,986,626, the entity utilized only UGX.39,621,565,081 or 40,931,800,767 resulting in UGX.1,754,770,027 remaining utilized. Budget shortfalls and failure to spend funds resulted in partial or non-implementation of planned activities; \u2022 Review of the planned outputs and actual outputs achieved in the financial year revealed that a number of outputs were not fully implemented despite the fact the all funds budgeted had been realised. These planned outputs included; a rationalized and integrated national IT infrastructure and systems, IT Research, Development and Innovations Supported and Promoted and Strengthened and aligned NITA-U to deliver its mandate; \u2022 The Authority is responsible for the implementation of the Business Process Outsourcing (BPO) and Information Technology Enabled Services (ITES) strategy. However, the BPO/ITES adopted by the government had not been integrated into the current strategic plan of the Authority. \u2022 I also noted that the Authority has only supported 4 private BPOs through the provision of ICT equipment, furniture, and subsidized internet bandwidth for 3 of the 4 BPOs. However, the performance of these BPOs has been unsatisfactory considering the fact that these BPOs have only created a limited number of jobs for the youth most of which is on a short term basis and also failed to attract a reasonable number of clientele both within and outside the country. \u2022 Contrary to Section 13(10) (a) (iv) of the Public Finance Management Act, 2015, the Authority did not make sufficient budgetary provisions for domestic arrears. The Authority was provided with UGX.985,195,195 for payment of domestic arrears despite reported outstanding liabilities at the end of FY2017/18 stood at UGX.7,920,511,819. Instead the Authority diverted funds"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 It was noted that trade and other payables increased by 1.7% from UGX.51,679,775,416 in 2018 to UGX.52,605,641,714 in the current year 2019. The Corporation is potentially faced with a risk of litigation over nonpayment. Further analysis revealed that the bulk of the payables relate to unremitted taxes and statutory deductions. \u2022 Although the Corporation had budgeted to receive UGX.1 billion as budget support from the Ministry of Finance, Planning and Economic Development to cater for both recurrent and capital expenditure, the entity did not receive any funding from government during the financial year under review. \u2022 UBC does not have a mechanism to monitor which adverts were run and for how long, making reconciliations and audit difficult. This can lead to revenue leakages as some adverts may be aired but not billed. \u2022 The Digital Terrestrial television equipment on the SIGNET network is four years old and has almost exhausted its product life cycle, and UBC management does not have a well-laid down plan to replace the equipment. Current installations limited the network coverage to less than 60% of the country. Users in rural and semi-rural areas are completely un-served or have very weak signals."], "type": "table"}}, {"content": "182", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["9", "Uganda Communication Employees Contributory Pension Scheme (UCECPS) **Opinion** Qualified", "\u2022 Sundry payables of UGX.4,083,866,000 mainly comprising of administrative fees and monthly pensions were not supported rendering them doubtful. The figure increased by UGX.3,476,332,000 from UGX.607,534,000 reported on 31st December, 2017 representing a 672% increase. \u2022 There was an unreconciled variance UGX.3,049,947,551 between the figure reported in the financial statements as receivables. Whereas UCECPS puts the figure at UGX.15,256,523,000 the corresponding reported payables figure in the financial records of UTL is UGX.12,206,575,449. \u2022 Property debtors amounting to UGX.42,377,000 arising from the sale of properties to sitting tenants remains outstanding from as far back as 2005. \u2022 A detailed review of the Scheme\u2019s financial records revealed that Government of Uganda (GoU) as the founder has not funded the scheme to sustainable levels. Over the years Government has been contributing an average of UGX.2bn to meet the monthly pension requirements; however, huge arrears due to retired employees exist. \u2022 Contrary to section 46(d) of the Uganda Retirement Benefits Regulatory Act (URBRA) 2011, I noted that the Scheme administration failed to maintain complete records of the beneficiaries to the scheme as some of the required information was missing."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS amounting to UGX.4,789,899,855 from other activities and paid for domestic arrears amounting to UGX.5,775,095,049. \u2022 I conducted a thematic audit on the National Backbone Infrastructure/Electronic Government Infrastructure (NBI/EGI) project where I reviewed the operations of the NBI/EGI. The following are the key findings; \u2022 It was noted that a total of 445 sites out of the envisaged 20,000 are connected to the NBI, Of the connected sites, 369 are using the related services while 76 sites which are connected to the NBI are not utilising the available services. \u2022 NITA-U spent UGX.1,047,480,000 on last-mile connection infrastructure to 76 sites. However, by the time of the audit these sites were not utilizing the NBI services. Relatedly a total of UGX.25,019,756,118 was in the FY 17/18 and 18/19 used by MDAs connected to the NBI to pay for alternative internet bandwidth service providers, a cost which could have been saved. \u2022 Government of Uganda has so far invested USD.12,410,794 on setting up a national data centre. Currently, 82 out of 342 government online applications are using the data centre services. It should be noted that running parallel data centres is costly for the Government due to the duplication of costs. Currently, only 40% of the available data centre capacity is being utilized. \u2022 NITA-U has so far laid 2,324 Km of optic fibre cable under phase I-III. Currently, Phase IV expected to extend the network to West-Nile and three border towns is underway. However, a number of last-mile connections have not been done hence the low numbers in connectivity. Most parts of the North and North East have not been covered due to lack of financing and will be covered under phase V. \u2022 NITA-U procured 10Gbps upstream internet bandwidth under an indefeasible right to use arrangement. Currently, 50% of this capacity is commercially utilised with the rest offered as free WiFi. This has contributed to the high cost of the internet bandwidth as the sites which use the 50% subsidise the WiFi offered for free. \u2022 NITA-U buys upstream internet bandwidth at a cost of USD.2.6 Mbps per month and sells to users at a cost of USD.70 Mbps per month. The cost is still high partly due to the underutilisation referred to above, maintenance costs and the high cost for the upstream bandwidth. However, it should also be noted that 50% of this cost is transferred to the UCF as Non-Tax Revenue. \u2022 NITA-U agreed to provide connectivity at 99.8% availability to users. Review of the availability status revealed that 38 sites out of a total of 101 sites reviewed were below the Service Level Agreement (SLA) of 99.8%. The causes of the non-availability of services were attributed to power outages which contributed to 86.84% and fibre breaks which contributed to 31.16%."], "type": "table"}}, {"content": "183", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["", "**TRADE SECTOR**", ""], ["1", "Ministry of Trade, Industries and Cooperatives (MoTIC) **Opinion** Unqualified", "\u2022 The entity budgeted to receive UGX. 108,257,632,666 however UGX. 98,876,992,658 was warranted resulting into a budget shortfall of UGX.9,380,640,008 representing 9%. \u2022 Out of the warrants of UGX. 98,876,992,658, a total of UGX98,029,255,348 was spent by the entity resulting into unspent balance of UGX.847,737,310 representing an absorption level of 99%. \u2022 I sampled 32 out-puts worth UGX.31.03 billion representing 93% of the total budget and noted that 40 (15%) of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 21 quantified outputs/activities assessed, 10 outputs/activities representing 48% were fully implemented; 12 output/activity representing 52% was partially implemented. \u2022 Funds amounting to UGX.76,472,123 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears decreased by 14.2% from UGX.12,182,787,099 in the previous year to UGX.10,672,156,193 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.254,824,538 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 I noted inflated claims verified for payment to two (2) Cooperatives amounting to UGX.14,772,514,880. Although the two cooperatives claimed UGX.16,613,290,400 as compensation for losses incurred during the liberation war, a verification committee instead verified and approved an amount of UGX.31,385,805,280. A number of irregularities were noted in the verified claims, like values not supported with Chief Government valuer\u2019s and Chief mechanical engineer\u2019s values. Cattle claims were also not supported with evidence in form of stock counts, financial statements, sales ledgers and a report from the Directorate of Animal Resources in the Ministry of Agriculture as required by the verification guidelines. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on Staff Performance Management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \u2022 Tobacco Companies owed growers over UGX.9billions which is likely to affect the livelihoods of the farmers and demoralizes them from growing the crop in subsequent seasons."], ["2", "Switch Africa Green project (SAG) **Opinion** Unqualified", "\u2022 The project had a shortfall in funding of USD 40,000 which arose as a result because failure the ministry of trade, industries and cooperatives failed to fund the requisite activities of milestone 3 agreed upon in the grant agreement. \u2022 The project management spent a total amount of UGX 266,725,428 on administrative expenses which was over and above the set limit of 7% of the total eligible cost of action (UGX .46,564,000) by UGX 210,161,328."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I noted that eleven (11) properties disclosed as part of the non-core assets were are not valued. This implies that the non-current assets of the Scheme are understated and failure to value them will make the sale of these properties difficult."], "type": "table"}}, {"content": [["", "**TRADE SECTOR**", ""], ["1", "Ministry of Trade, Industries and Cooperatives (MoTIC) **Opinion** Unqualified", "\u2022 The entity budgeted to receive UGX. 108,257,632,666 however UGX. 98,876,992,658 was warranted resulting into a budget shortfall of UGX.9,380,640,008 representing 9%. \u2022 Out of the warrants of UGX. 98,876,992,658, a total of UGX98,029,255,348 was spent by the entity resulting into unspent balance of UGX.847,737,310 representing an absorption level of 99%. \u2022 I sampled 32 out-puts worth UGX.31.03 billion representing 93% of the total budget and noted that 40 (15%) of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 21 quantified outputs/activities assessed, 10 outputs/activities representing 48% were fully implemented; 12 output/activity representing 52% was partially implemented. \u2022 Funds amounting to UGX.76,472,123 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears decreased by 14.2% from UGX.12,182,787,099 in the previous year to UGX.10,672,156,193 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.254,824,538 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 I noted inflated claims verified for payment to two (2) Cooperatives amounting to UGX.14,772,514,880. Although the two cooperatives claimed UGX.16,613,290,400 as compensation for losses incurred during the liberation war, a verification committee instead verified and approved an amount of UGX.31,385,805,280. A number of irregularities were noted in the verified claims, like values not supported with Chief Government valuer\u2019s and Chief mechanical engineer\u2019s values. Cattle claims were also not supported with evidence in form of stock counts, financial statements, sales ledgers and a report from the Directorate of Animal Resources in the Ministry of Agriculture as required by the verification guidelines. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on Staff Performance Management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \u2022 Tobacco Companies owed growers over UGX.9billions which is likely to affect the livelihoods of the farmers and demoralizes them from growing the crop in subsequent seasons."], ["2", "Switch Africa Green project (SAG) **Opinion** Unqualified", "\u2022 The project had a shortfall in funding of USD 40,000 which arose as a result because failure the ministry of trade, industries and cooperatives failed to fund the requisite activities of milestone 3 agreed upon in the grant agreement. \u2022 The project management spent a total amount of UGX 266,725,428 on administrative expenses which was over and above the set limit of 7% of the total eligible cost of action (UGX .46,564,000) by UGX 210,161,328."], ["3", "Great Lakes Trade Facilitation (GLTF) Project **Opinion** Unqualified", "\u2022 I noted that out of the USD.1,650,252.93 (approximately UGX.6,062,070,722) that was available for spending by the project, only USD.819,070.35 was utilized representing 49.6% absorption and as a result, some activities were not implemented. \u2022 Records indicate that although some outputs and activities were undertaken, I noted slow progress in the implementation of these activities. It was evident that the project is far from accomplishing the proposed work plan and the implementation timeframe. \u2022 Section 3.1 of the Project Implementation Manual states that counterpart financing of an estimated USD.3 Million shall be provided by the Government of Uganda for compensations and management of environmental mitigation measures. It was however noted that GOU had not contributed towards the implementation of the project activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I noted that eleven (11) properties disclosed as part of the non-core assets were are not valued. This implies that the non-current assets of the Scheme are understated and failure to value them will make the sale of these properties difficult."], "type": "table"}}, {"content": "184", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["5", "Uganda Export Promotions Board (UEPB) **Opinion** Unqualified", "\u2022 Uganda Export Promotion Board risks losing 1.622 hectares located on Plot 4, Mpanga link Kampala which was sub-leased to a private investor for 49 years for construction of an export development centre and an administration building. The investor failed to construct the Centre, has denied UEPB access to the land and refused to hand over the land title 7 years after terminating the sub-lease offer. \u2022 Promotion and Development of export is a key function of the UEPB. However, reports indicate that there is deterioration in exports leading to a widening export deficit of USD.437m in 2015/16, USD.1.55bn in 2016/17 and USD.1.95bn in 2017/18. \u2022 Contrary to the provisions of the PFMA 2015, the UEPB received and utilized a grant of USD.249,823 from African Development Bank for the Korea Market Linked project without appropriation by Parliament. \u2022 Contrary to Section 7 of the UEPB Act, the Board of UEPB is currently made up of eight (8) instead of the eleven (11) members provided for in the Act. \u2022 The Boards staffing level stands at 17 staff out of the approved 40 indicating a 57.5% staffing gap. Included in the unfilled posts are key positions of the Director Export Markets Development & Promotions and the Director Finance and Administration."], ["6", "Uganda National Bureau of Standards (UNBS) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2,484,092,280 representing 5.2% of the budget. This limited the Bureaus capacity to fully implement all the planned activities. \u2022 I sampled 11 out-puts worth UGX.47.8bn representing 100% of the total budget and noted that 2 (18%) of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 9 quantified outputs/activities assessed, 5 outputs/activities representing 55% were fully implemented; 4 outputs/activities representing 45% were partially implemented. \u2022 I noted that the entity received off-budget financing to the tune of UGX.366,860,012 which was never paid into the consolidated fund as required by the law. \u2022 Funds amounting to UGX.296,065,498 was disclosed as the domestic arrears of the Bureau as at 30th June 2018. However, these domestic arrears were not budgeted for in the financial year 2018/19. \u2022 Domestic arrears increased by 1368% from, UGX.296,065,498 in the previous year to UGX.4,347,000,575 in the year under review. The arrears remained unsettled at the close of the year. \u2022 I noted that UGX.1,283,000,000 was not collected by the Bureau while conducting its surveillance audits after issuing permits to use the \u2018Q\u2019 mark when management reduced the audit fees from UGX.1,000,000 within Kampala and UGX.1,500,000 upcountry to UGX.250,000 for both within Kampala and upcountry due to BUBU policy. \u2022 I noted that some commodities were released by the Bureau due to absence of mandatory standards yet they actually existed in the approved list of mandatory standards issued by the Bureau as at 31st March 2019."], ["7", "Uganda Development Corporation (UDC) **Opinion** Unqualified", "\u2022 Contrary section 17 of the PFMA 2015, UGX.13,323,008,856 that remained unspent at the close of 2017/18 and UGX.12,178,595,290 that remained unspent at the close of FY 18/19 was not returned to Treasury. \u2022 In the FY 2018/2019 UGX.58,704,737,488 was released to UDC. The entity had a cash balance brought forward of UGX.13,323,008,856 from FY 2017/2018 making total cash available for spending in FY 18/19 UGX.72,027,746,344. Of the total cash available to spend, UGX.59,849,151,054 was actually spent leaving a balance of UGX.12,178,595,290 (19.3%) as"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 4", "SECTOR AND ENTITY The Second Trade Capacity Enhancement Project (TRACE II) Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 Inadequate utilisation of the Consultancy Report. \u2022 Unsupported Government Contribution in-kind - UGX.260,352,000 \u2022 Delayed implementation of Some Project Activities like printing of Sale of Goods Act, purchase of equipment and computer as well as printing of the annual trade report were not implemented."], "type": "table"}}, {"content": [["5", "Uganda Export Promotions Board (UEPB) **Opinion** Unqualified", "\u2022 Uganda Export Promotion Board risks losing 1.622 hectares located on Plot 4, Mpanga link Kampala which was sub-leased to a private investor for 49 years for construction of an export development centre and an administration building. The investor failed to construct the Centre, has denied UEPB access to the land and refused to hand over the land title 7 years after terminating the sub-lease offer. \u2022 Promotion and Development of export is a key function of the UEPB. However, reports indicate that there is deterioration in exports leading to a widening export deficit of USD.437m in 2015/16, USD.1.55bn in 2016/17 and USD.1.95bn in 2017/18. \u2022 Contrary to the provisions of the PFMA 2015, the UEPB received and utilized a grant of USD.249,823 from African Development Bank for the Korea Market Linked project without appropriation by Parliament. \u2022 Contrary to Section 7 of the UEPB Act, the Board of UEPB is currently made up of eight (8) instead of the eleven (11) members provided for in the Act. \u2022 The Boards staffing level stands at 17 staff out of the approved 40 indicating a 57.5% staffing gap. Included in the unfilled posts are key positions of the Director Export Markets Development & Promotions and the Director Finance and Administration."], ["6", "Uganda National Bureau of Standards (UNBS) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2,484,092,280 representing 5.2% of the budget. This limited the Bureaus capacity to fully implement all the planned activities. \u2022 I sampled 11 out-puts worth UGX.47.8bn representing 100% of the total budget and noted that 2 (18%) of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 9 quantified outputs/activities assessed, 5 outputs/activities representing 55% were fully implemented; 4 outputs/activities representing 45% were partially implemented. \u2022 I noted that the entity received off-budget financing to the tune of UGX.366,860,012 which was never paid into the consolidated fund as required by the law. \u2022 Funds amounting to UGX.296,065,498 was disclosed as the domestic arrears of the Bureau as at 30th June 2018. However, these domestic arrears were not budgeted for in the financial year 2018/19. \u2022 Domestic arrears increased by 1368% from, UGX.296,065,498 in the previous year to UGX.4,347,000,575 in the year under review. The arrears remained unsettled at the close of the year. \u2022 I noted that UGX.1,283,000,000 was not collected by the Bureau while conducting its surveillance audits after issuing permits to use the \u2018Q\u2019 mark when management reduced the audit fees from UGX.1,000,000 within Kampala and UGX.1,500,000 upcountry to UGX.250,000 for both within Kampala and upcountry due to BUBU policy. \u2022 I noted that some commodities were released by the Bureau due to absence of mandatory standards yet they actually existed in the approved list of mandatory standards issued by the Bureau as at 31st March 2019."], ["7", "Uganda Development Corporation (UDC) **Opinion** Unqualified", "\u2022 Contrary section 17 of the PFMA 2015, UGX.13,323,008,856 that remained unspent at the close of 2017/18 and UGX.12,178,595,290 that remained unspent at the close of FY 18/19 was not returned to Treasury. \u2022 In the FY 2018/2019 UGX.58,704,737,488 was released to UDC. The entity had a cash balance brought forward of UGX.13,323,008,856 from FY 2017/2018 making total cash available for spending in FY 18/19 UGX.72,027,746,344. Of the total cash available to spend, UGX.59,849,151,054 was actually spent leaving a balance of UGX.12,178,595,290 (19.3%) as"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 4", "SECTOR AND ENTITY The Second Trade Capacity Enhancement Project (TRACE II) Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 Inadequate utilisation of the Consultancy Report. \u2022 Unsupported Government Contribution in-kind - UGX.260,352,000 \u2022 Delayed implementation of Some Project Activities like printing of Sale of Goods Act, purchase of equipment and computer as well as printing of the annual trade report were not implemented."], "type": "table"}}, {"content": "185", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["", "**TOURISM SECTOR**", ""], ["1", "Ministry of Tourism, Wildlife and Antiquities (MoTWA) **Opinion** Unqualified", "\u2022 I noted that during the year, the Ministry received total budgeted salaries of UGX. 2,085,603,788 but actual payments were UGX. 1,987,160,730 leaving unspent balances of UGX.98,443,058 on the salary account. \u2022 I assessed 30 out-puts and noted that 24 outputs/activities representing 80% were fully implemented; 3 outputs/activities representing 10% were partially implemented while 3 outputs/activities representing 10% were not implemented at all. \u2022 Review of the Ministry\u2019s procurement plan revealed that several planned procurements to the tune of UGX.280,125,000 were not implemented. \u2022 Domestic arrears decreased by UGX. 364,040,484 from UGX. 3,270,386,921 in the previous year to UGX. 2,906,346,437 in the year under review. The arrears remained unsettled at the close of the year. \u2022 I observed that, although disclosed as expenditure in the statement of financial performance, funds for activities relating to workshops and conferences, fuel and purchase of goods and services totalling to UGX.55,460,000 were not accounted for. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-submission of Performance Agreement reports, no quarterly reviews undertaken, no performance improvement plans prepared and no performance Improvement Plans prepared."], ["2", "Nile Hotel Limited (NHL) **Opinion** Unqualified", "\u2022 Evaluation of the implementation of planned activities for the FY 18/19 revealed that over 80% of the planned activities were not undertaken exposing the company to the risk of failing to achieve the strategic goals set for the five years\u2019 period. All the funds earmarked for the activities were invested in short term instruments to earn interest."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS unspent funds. The Corporation continues to have implementation challenges that have led to the poor absorption of funds. \u2022 Despite government spending over UGX.130bn on several projects since 2012, none is fully operational as a result of various bottlenecks hindering full operations. There is a need to rethink the financing, implementation and future management strategies of these investments."], "type": "table"}}, {"content": [["", "**TOURISM SECTOR**", ""], ["1", "Ministry of Tourism, Wildlife and Antiquities (MoTWA) **Opinion** Unqualified", "\u2022 I noted that during the year, the Ministry received total budgeted salaries of UGX. 2,085,603,788 but actual payments were UGX. 1,987,160,730 leaving unspent balances of UGX.98,443,058 on the salary account. \u2022 I assessed 30 out-puts and noted that 24 outputs/activities representing 80% were fully implemented; 3 outputs/activities representing 10% were partially implemented while 3 outputs/activities representing 10% were not implemented at all. \u2022 Review of the Ministry\u2019s procurement plan revealed that several planned procurements to the tune of UGX.280,125,000 were not implemented. \u2022 Domestic arrears decreased by UGX. 364,040,484 from UGX. 3,270,386,921 in the previous year to UGX. 2,906,346,437 in the year under review. The arrears remained unsettled at the close of the year. \u2022 I observed that, although disclosed as expenditure in the statement of financial performance, funds for activities relating to workshops and conferences, fuel and purchase of goods and services totalling to UGX.55,460,000 were not accounted for. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-submission of Performance Agreement reports, no quarterly reviews undertaken, no performance improvement plans prepared and no performance Improvement Plans prepared."], ["2", "Nile Hotel Limited (NHL) **Opinion** Unqualified", "\u2022 Evaluation of the implementation of planned activities for the FY 18/19 revealed that over 80% of the planned activities were not undertaken exposing the company to the risk of failing to achieve the strategic goals set for the five years\u2019 period. All the funds earmarked for the activities were invested in short term instruments to earn interest."], ["3", "Uganda Wildlife Research and Training Institute (UWRTI) **Opinion** Unqualified", "\u2022 The Institute received an extra subvention of UGX.113,835,000 that was not approved by parliament. \u2022 I sampled all 17 out-puts worth UGX.1.1bn representing 100% of the total budget and noted that of the 17 quantified outputs/activities assessed, 7 outputs/activities representing 41% were fully implemented; 5 outputs/activities representing 29.5% were partially implemented while 5 outputs/activities representing 29.5% were not implemented at all. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared and no performance appraisals. \u2022 Inspections of the Institute infrastructure were carried out and audit noted several dilapidated dormitories, inadequate dormitories as well as classrooms. \u2022 I also noted several procurement irregularities that manifest in direct procurements that resulted from lack of a procurement unit as well as lack of a contracts committee at the Institute."], ["4", "Uganda Wildlife Education Centre (UWEC) **Opinion** Unqualified", "\u2022 I observed that contract of UGX.196,000,000 to provide Consultancy Services for undertaking feasibility studies for establishment of Satellite Wild life Conservation Education Centres in Fort Portal, Mbale and Mbarara had been signed. However, I established that all the Regional Satellite Wildlife Conservation Education Centers have not been established for the reason of insufficient development funds from government. \u2022 I noted that during the financial year 2018/19, a contract worth UGX.196,030,000 was signed with an Engineering firm to complete the external features of the First floor of the floating"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS unspent funds. The Corporation continues to have implementation challenges that have led to the poor absorption of funds. \u2022 Despite government spending over UGX.130bn on several projects since 2012, none is fully operational as a result of various bottlenecks hindering full operations. There is a need to rethink the financing, implementation and future management strategies of these investments."], "type": "table"}}, {"content": "186", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["5", "Uganda Hotel Tourism and Training Institute (UHTTI) **Opinion** Unqualified", "\u2022 Uganda Hotel and Tourism Training Institute last updated its fixed asset register in 2016. This exposes the Institute assets to misappropriation without notice. \u2022 I noted that out of the budgeted revenue of UGX.2,706,485,996 for the year 2018/19, only UGX.2,596,094,380 was collected representing performance of 92% of the target. \u2022 I noted that that the entity did not implement activities as planned. Out of the 13 outputs assessed, 8 of them, representing 62%, were fully implemented, 2, representing 15%, were partially implemented while 3, representing 23%, were not implemented at all. \u2022 The Institute had outstanding local service tax (LST) amounting to UGX.71,279,520 as at 30th June 2019, which had not been remitted to the Local Governments. \u2022 The Institute made NSSF deductions amounting to UGX.77,315,112 which was not remitted to NSSF during the financial year. \u2022 Weaknesses were noted in performance management such as; lack of performance appraisal; absence of performance plans and lack of performance reviews by the Institute. \u2022 Audit inspection revealed poor maintenance of the Institute\u2019s infrastructure and facilities, lack of office, student and staff accommodation and insufficient classrooms."], ["6", "Uganda Tourism Board (UTB) **Opinion** Qualified", "\u2022 An analysis of the outputs/activities that were quantified revealed that although the entity absorbed (99%) of the funds that were released, some of the activities remained either partially or not implemented at all. Out of the twelve (12) quantified activities assessed, six (6) outputs/activities representing 50% were fully Implemented, five(5) outputs/ activities representing 42% were partially implemented while one(1) output/activities representing 8% were not implemented at all. \u2022 Contrary to the Section 85 of the PPDA Act, Uganda Tourism Board procured the services of two Market Destination Representatives to market Uganda as a tourist destination in North America using direct procurement without justification at a total cost of UGX.2,570,760,835. \u2022 Review of the Board\u2019s expenditure revealed that Contrary section 10.4 of the Treasury Instructions, in the year under review, the entity charged wrong expenditure codes to a tune of UGX.599,333,001. Mischarges undermine the importance of the budgeting process as well as the intentions of the appropriating authority, consequently leading to unauthorized spending and exposure of funds to misuse. \u2022 It was noted that a sum of UGX.248,029,240 was advanced to staff through their personal bank accounts to undertake direct procurements, purchase of goods and services and other activities of the entity. The practice of depositing public funds on personal accounts is irregular and exposes government funds to the risk of loss and misuse. \u2022 I noted that funds for activities relating to administrative expenses, travel abroad and purchase of goods and services including fuel totalling to UGX.0.339Bn were not accounted for by the close of the year. Under the circumstances, I was unable to provide assurance that the funds were put to proper use. \u2022 Contrary to section 13 of the Uganda Tourism Act, the Uganda Tourism Board failed to collect application and license fees from 52 registered tourist accommodation facilities as at 30th June 2019, leaving uncollected fees to the tune of UGX.15,600,000."], ["7", "Uganda Wildlife Authority (UWA) **Opinion** Unqualified", "\u2022 During the financial year, although the budgeted revenue for 2018/19, was UGX.78Bn the Authority realized UGX.120bn representing performance of 154% which was quite commendable. The Authority should ensure sustainability and enhance its revenue targets in future periods. \u2022 Imprest to staff totalling to UGX.213,222,896 was not supported by documents like field reports, acknowledgement receipts, and workshop participant\u2019s lists. In the circumstances, I could not confirm whether funds were put to the intended use. \u2022 The Authority pays fixed internet costs for data provided irrespective of whether or not the data has been consumed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS restaurant. It was however, noted that the construction of the second and third floors of the floating restaurant has stalled."], "type": "table"}}, {"content": [["5", "Uganda Hotel Tourism and Training Institute (UHTTI) **Opinion** Unqualified", "\u2022 Uganda Hotel and Tourism Training Institute last updated its fixed asset register in 2016. This exposes the Institute assets to misappropriation without notice. \u2022 I noted that out of the budgeted revenue of UGX.2,706,485,996 for the year 2018/19, only UGX.2,596,094,380 was collected representing performance of 92% of the target. \u2022 I noted that that the entity did not implement activities as planned. Out of the 13 outputs assessed, 8 of them, representing 62%, were fully implemented, 2, representing 15%, were partially implemented while 3, representing 23%, were not implemented at all. \u2022 The Institute had outstanding local service tax (LST) amounting to UGX.71,279,520 as at 30th June 2019, which had not been remitted to the Local Governments. \u2022 The Institute made NSSF deductions amounting to UGX.77,315,112 which was not remitted to NSSF during the financial year. \u2022 Weaknesses were noted in performance management such as; lack of performance appraisal; absence of performance plans and lack of performance reviews by the Institute. \u2022 Audit inspection revealed poor maintenance of the Institute\u2019s infrastructure and facilities, lack of office, student and staff accommodation and insufficient classrooms."], ["6", "Uganda Tourism Board (UTB) **Opinion** Qualified", "\u2022 An analysis of the outputs/activities that were quantified revealed that although the entity absorbed (99%) of the funds that were released, some of the activities remained either partially or not implemented at all. Out of the twelve (12) quantified activities assessed, six (6) outputs/activities representing 50% were fully Implemented, five(5) outputs/ activities representing 42% were partially implemented while one(1) output/activities representing 8% were not implemented at all. \u2022 Contrary to the Section 85 of the PPDA Act, Uganda Tourism Board procured the services of two Market Destination Representatives to market Uganda as a tourist destination in North America using direct procurement without justification at a total cost of UGX.2,570,760,835. \u2022 Review of the Board\u2019s expenditure revealed that Contrary section 10.4 of the Treasury Instructions, in the year under review, the entity charged wrong expenditure codes to a tune of UGX.599,333,001. Mischarges undermine the importance of the budgeting process as well as the intentions of the appropriating authority, consequently leading to unauthorized spending and exposure of funds to misuse. \u2022 It was noted that a sum of UGX.248,029,240 was advanced to staff through their personal bank accounts to undertake direct procurements, purchase of goods and services and other activities of the entity. The practice of depositing public funds on personal accounts is irregular and exposes government funds to the risk of loss and misuse. \u2022 I noted that funds for activities relating to administrative expenses, travel abroad and purchase of goods and services including fuel totalling to UGX.0.339Bn were not accounted for by the close of the year. Under the circumstances, I was unable to provide assurance that the funds were put to proper use. \u2022 Contrary to section 13 of the Uganda Tourism Act, the Uganda Tourism Board failed to collect application and license fees from 52 registered tourist accommodation facilities as at 30th June 2019, leaving uncollected fees to the tune of UGX.15,600,000."], ["7", "Uganda Wildlife Authority (UWA) **Opinion** Unqualified", "\u2022 During the financial year, although the budgeted revenue for 2018/19, was UGX.78Bn the Authority realized UGX.120bn representing performance of 154% which was quite commendable. The Authority should ensure sustainability and enhance its revenue targets in future periods. \u2022 Imprest to staff totalling to UGX.213,222,896 was not supported by documents like field reports, acknowledgement receipts, and workshop participant\u2019s lists. In the circumstances, I could not confirm whether funds were put to the intended use. \u2022 The Authority pays fixed internet costs for data provided irrespective of whether or not the data has been consumed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS restaurant. It was however, noted that the construction of the second and third floors of the floating restaurant has stalled."], "type": "table"}}, {"content": [["5", "Uganda Hotel Tourism and Training Institute (UHTTI) **Opinion** Unqualified", "\u2022 Uganda Hotel and Tourism Training Institute last updated its fixed asset register in 2016. This exposes the Institute assets to misappropriation without notice. \u2022 I noted that out of the budgeted revenue of UGX.2,706,485,996 for the year 2018/19, only UGX.2,596,094,380 was collected representing performance of 92% of the target. \u2022 I noted that that the entity did not implement activities as planned. Out of the 13 outputs assessed, 8 of them, representing 62%, were fully implemented, 2, representing 15%, were partially implemented while 3, representing 23%, were not implemented at all. \u2022 The Institute had outstanding local service tax (LST) amounting to UGX.71,279,520 as at 30th June 2019, which had not been remitted to the Local Governments. \u2022 The Institute made NSSF deductions amounting to UGX.77,315,112 which was not remitted to NSSF during the financial year. \u2022 Weaknesses were noted in performance management such as; lack of performance appraisal; absence of performance plans and lack of performance reviews by the Institute. \u2022 Audit inspection revealed poor maintenance of the Institute\u2019s infrastructure and facilities, lack of office, student and staff accommodation and insufficient classrooms."], ["6", "Uganda Tourism Board (UTB) **Opinion** Qualified", "\u2022 An analysis of the outputs/activities that were quantified revealed that although the entity absorbed (99%) of the funds that were released, some of the activities remained either partially or not implemented at all. Out of the twelve (12) quantified activities assessed, six (6) outputs/activities representing 50% were fully Implemented, five(5) outputs/ activities representing 42% were partially implemented while one(1) output/activities representing 8% were not implemented at all. \u2022 Contrary to the Section 85 of the PPDA Act, Uganda Tourism Board procured the services of two Market Destination Representatives to market Uganda as a tourist destination in North America using direct procurement without justification at a total cost of UGX.2,570,760,835. \u2022 Review of the Board\u2019s expenditure revealed that Contrary section 10.4 of the Treasury Instructions, in the year under review, the entity charged wrong expenditure codes to a tune of UGX.599,333,001. Mischarges undermine the importance of the budgeting process as well as the intentions of the appropriating authority, consequently leading to unauthorized spending and exposure of funds to misuse. \u2022 It was noted that a sum of UGX.248,029,240 was advanced to staff through their personal bank accounts to undertake direct procurements, purchase of goods and services and other activities of the entity. The practice of depositing public funds on personal accounts is irregular and exposes government funds to the risk of loss and misuse. \u2022 I noted that funds for activities relating to administrative expenses, travel abroad and purchase of goods and services including fuel totalling to UGX.0.339Bn were not accounted for by the close of the year. Under the circumstances, I was unable to provide assurance that the funds were put to proper use. \u2022 Contrary to section 13 of the Uganda Tourism Act, the Uganda Tourism Board failed to collect application and license fees from 52 registered tourist accommodation facilities as at 30th June 2019, leaving uncollected fees to the tune of UGX.15,600,000."], ["7", "Uganda Wildlife Authority (UWA) **Opinion** Unqualified", "\u2022 During the financial year, although the budgeted revenue for 2018/19, was UGX.78Bn the Authority realized UGX.120bn representing performance of 154% which was quite commendable. The Authority should ensure sustainability and enhance its revenue targets in future periods. \u2022 Imprest to staff totalling to UGX.213,222,896 was not supported by documents like field reports, acknowledgement receipts, and workshop participant\u2019s lists. In the circumstances, I could not confirm whether funds were put to the intended use. \u2022 The Authority pays fixed internet costs for data provided irrespective of whether or not the data has been consumed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS restaurant. It was however, noted that the construction of the second and third floors of the floating restaurant has stalled."], "type": "table"}}, {"content": "187", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["", "**WATER AND ENVIRONMENT SECTOR**", ""], ["1", "Ministry of Water and Environment (MWE) **Opinion** Unqualified", "\u2022 The total NTR collected for the financial year 2018/2019 amounting to UGX.1,040,014,136 was not budgeted for by the entity. \u2022 Out of the budgeted revenue of UGX.331,478,905,718 for the year 2018/19, only UGX.321,942,878,309 (97%) was warranted representing performance of 97% of the target. \u2022 Out of the total warrants of UGX.321,942,878,309, only UGX.320,751,299,475 was utilised by the ministry resulting into unspent balance of UGX.1,191,758,834 representing an absorption level of 99.63%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 The Authority contracted a firm, on the 5th February 2019, to develop animal sculptures for the wildlife street within four (4) months at a cost of UGX.181,330,600, but this has not been done by 30th June 2019. \u2022 UWA awarded a contract for re-development of visitor information Centre at Sheraton Kampala Hotel to a company at a cost of UGX.348, 288,376. The works were scheduled to start on 24th July, 2018 and end on 24th January 2019. However despite a further 3 months extension to 24th April 2019, works had not been completed as at 30th June 2019. \u2022 Uganda Wildlife Authority awarded a contract for the supply and installation of signage along Entebbe \u2013 Kampala road to a company at a cost of UGX.74,635,000 on 18th June 2019. The signage was to be installed on strategic locations along the Kampala \u2013 Entebbe highway so as to promote tourism. This was not complete as at time of audit. \u2022 I observed that a number of Concessionaires had failed to develop the sites within the stipulated time and also failed to make the requisite payments worth UGX.1,097,787,944 as required in the concession agreements. \u2022 Physical inspections of operations in selected major National Parks namely Lake Mburo National Park, Bwindi impenetrable Forest, Queen Elizabeth, Kibale Conservation Area, Murchision Falls National Park, Mt. Elgon Conservation Area and Kidepo Valley National Park revealed a number of challenges faced by the Authority in execution of its mandate such as; \u2022 Lack of Utilities: There is lack of both electricity and Water supply which are critical for most of the parks. There is a very high cost of treatment for water utilized by the staff. Machines and Computers become expensive to use while running generators on a continuous basis, as the cost of fuel used on daily basis is high. \u2022 Poor Telephone Network: Poor telephone network not only affects communication but also has an impact on the Revenue collection systems as internet is intermittent for the use of Visa machines when collecting revenues. \u2022 Inadequate Staff Accommodation: Staff accommodation is a challenge in most of the National Parks and Conservation areas. Management has attempted to undertake construction in selected parks, but the challenge is still high given the increasing number of staff. \u2022 Poor Road Network: Road network around and within the park, is quite challenging. Most of the roads are in very bad shape throughout the conservation areas. This discourages tourists from making other visits due to difficulty in accessing the areas of interest at the National Parks and conservation areas. \u2022 Absence of Stores Function: All the Parks do not have well-developed stores function to manage stores. Accountants and clerks handle this responsibility, which may also create a conflict of interest due to lack of segregation of duties. \u2022 Absence of Human Resource Function: There is no human resource function in all the National Parks and Conservation areas and yet each of the National Parks has big numbers of staff. \u2022 Low Level Marketing and Publicity of Tourism Activity: I observed that the level of marketing and publicity of tourism activities in the country remains minimal. Increased publicity could attract both international and local tourism to the Conservation areas and national Parks."], "type": "table"}}, {"content": "188", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["2", "Water & Sanitation Development Facility \u2013 Eastern (WSDF-E) **Opinion** Unqualified", "\u2022 Out of the budgeted revenue of UGX.8,029,000,000, a sum of UGX.7,611,750,000 was realized leaving a shortfall of UGX.417,250,000. \u2022 Out of the 12 costed outputs assessed, 7 outputs were not fully implemented representing 58%. For example Construction of Acowa & Idudi Water Supply Systems were not implemented at all. \u2022 The Facility planned to procure consultants to carry out feasibility studies and designs for various projects, construct town water supply systems, and also procure providers for goods and services, but only 56% of these procurements were implemented leaving 44% of the procurements un-implemented. \u2022 The facility undertook various infrastructural projects which are at different stages of completion. However, no land agreements/titles were availed for audit verification."], ["3", "Water & Sanitation Development Facility - South West Branch (WSDF - SWB) \u2013 MWE **Opinion** Unqualified", "\u2022 Out of budgeted amount of UGX 13,640,000,000 a total of UGX 8397, 228,219 resulting into a shortfall of UGX 5,242,771,781 (40%). \u2022 The facility failed to implement planned activities including construction of water systems. \u2022 There were noticeable delays in completion of major infrastructural projects with some that commenced as far as December 2012 with the stipulated completion dates of 30th November 2017, still ongoing. \u2022 The facility undertook various infrastructural projects which are at different stages of completion. However, no land agreements/titles were availed for audit verification."], ["4", "REDD+ -MWE **Opinion** Unqualified", "\u2022 I observed that during the financial year (2018/2019), the project had approved budget of USD.1,849,700 from external funding and USD.804,054 from GOU, however, only USD.1,092,855 from external financing and USD.601,583 from GOU had been disbursed for project implementation representing an overall revenue performance of 63.8%. \u2022 Out of the total disbursement of USD.1,693,324, the project was able to absorb USD.1,669,382 resulting into unspent balance of USD.23, 942 representing absorption level of 98.5%. \u2022 I noted that despite receiving funds for activity implementation, activities under component 4: REDD+ implementation framework estimated at USD.570,000 remained un-implemented. \u2022 The Ministry on behalf of the REDD+ project signed two contracts for provision of consultancy services as part of execution of the planned activities for the year under, however I noted that the consultants had breached contract terms and had not yet completed the assignments."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Out of the 16 quantified outputs/activities assessed, 7 outputs/activities representing 43.75% were partially implemented and one output representing 6.25% was not implemented at all. \u2022 Expenditures totalling to UGX.367,942,369 were mischarged on different account codes. \u2022 The Ministry delayed to settle invoices for various contractors leading to civil suits and award of interest totalling to UGX.164,949,978. \u2022 Funds amounting to UGX.136,244,476 paid to various staff remained unaccounted for. \u2022 Out of 706 approved staff positions, only 305 are filled representing 57% shortfall in the required staff. \u2022 In central water facility, interest income earned amounting to UGX.35,879,354 was not remitted to the consolidated fund while there was a delay in implementation of planned activities in the water facility of North and Karamoja small towns. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS, lack of mechanism to monitor staff attendance, no mechanism of monitoring field staff and no register for staff when leaving office, non-submission of report on absenteeism and non-functionality of the sanctions and rewards committee."], "type": "table"}}, {"content": [["2", "Water & Sanitation Development Facility \u2013 Eastern (WSDF-E) **Opinion** Unqualified", "\u2022 Out of the budgeted revenue of UGX.8,029,000,000, a sum of UGX.7,611,750,000 was realized leaving a shortfall of UGX.417,250,000. \u2022 Out of the 12 costed outputs assessed, 7 outputs were not fully implemented representing 58%. For example Construction of Acowa & Idudi Water Supply Systems were not implemented at all. \u2022 The Facility planned to procure consultants to carry out feasibility studies and designs for various projects, construct town water supply systems, and also procure providers for goods and services, but only 56% of these procurements were implemented leaving 44% of the procurements un-implemented. \u2022 The facility undertook various infrastructural projects which are at different stages of completion. However, no land agreements/titles were availed for audit verification."], ["3", "Water & Sanitation Development Facility - South West Branch (WSDF - SWB) \u2013 MWE **Opinion** Unqualified", "\u2022 Out of budgeted amount of UGX 13,640,000,000 a total of UGX 8397, 228,219 resulting into a shortfall of UGX 5,242,771,781 (40%). \u2022 The facility failed to implement planned activities including construction of water systems. \u2022 There were noticeable delays in completion of major infrastructural projects with some that commenced as far as December 2012 with the stipulated completion dates of 30th November 2017, still ongoing. \u2022 The facility undertook various infrastructural projects which are at different stages of completion. However, no land agreements/titles were availed for audit verification."], ["4", "REDD+ -MWE **Opinion** Unqualified", "\u2022 I observed that during the financial year (2018/2019), the project had approved budget of USD.1,849,700 from external funding and USD.804,054 from GOU, however, only USD.1,092,855 from external financing and USD.601,583 from GOU had been disbursed for project implementation representing an overall revenue performance of 63.8%. \u2022 Out of the total disbursement of USD.1,693,324, the project was able to absorb USD.1,669,382 resulting into unspent balance of USD.23, 942 representing absorption level of 98.5%. \u2022 I noted that despite receiving funds for activity implementation, activities under component 4: REDD+ implementation framework estimated at USD.570,000 remained un-implemented. \u2022 The Ministry on behalf of the REDD+ project signed two contracts for provision of consultancy services as part of execution of the planned activities for the year under, however I noted that the consultants had breached contract terms and had not yet completed the assignments."], ["5", "Water Management and Development", "\u2022 There was an under absorption of project funds of USD 720,840.28 representing absorption level of 97.8%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Out of the 16 quantified outputs/activities assessed, 7 outputs/activities representing 43.75% were partially implemented and one output representing 6.25% was not implemented at all. \u2022 Expenditures totalling to UGX.367,942,369 were mischarged on different account codes. \u2022 The Ministry delayed to settle invoices for various contractors leading to civil suits and award of interest totalling to UGX.164,949,978. \u2022 Funds amounting to UGX.136,244,476 paid to various staff remained unaccounted for. \u2022 Out of 706 approved staff positions, only 305 are filled representing 57% shortfall in the required staff. \u2022 In central water facility, interest income earned amounting to UGX.35,879,354 was not remitted to the consolidated fund while there was a delay in implementation of planned activities in the water facility of North and Karamoja small towns. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS, lack of mechanism to monitor staff attendance, no mechanism of monitoring field staff and no register for staff when leaving office, non-submission of report on absenteeism and non-functionality of the sanctions and rewards committee."], "type": "table"}}, {"content": "189", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["6", "Joint Partnership Fund (JPF) **Opinion** Unqualified", "\u2022 Out of the budgeted revenue of UGX.7,815,341,828 for the year 2018/19, UGX.8,333,470,000 was realized representing 105.5%. This was attributed to the batch method of disbursement of funds. \u2022 Out of the total disbursements and opening balances of UGX.11,855,262,988, only UGX.8,877,403,022 was utilised by the ministry resulting into unspent balance of UGX.2,977,859,966 representing an absorption level of 74%. \u2022 I also noted that some of the planned activities like, construction of water systems were not implemented such as Kambuga Phase II, Karago Phase I, Lwemiyaga RGC, Karago Phase II, Igorora TC, Kanungu District regional Feacal sludge treatment plant and Hydrogeological investigations \u2013siting & drilling of wells (20No). \u2022 I noted procurement irregularities in relation to unjustified direct procurements worth UGX.57,587,165."], ["7", "National Environment Management Authority (NEMA) **Opinion** Unqualified", "\u2022 Out of the budget of UGX.26,335,755,264 a sum of UGX.25,677,094,606 was realized resulting into a shortfall of UGX.668,970,608 (5.29%). \u2022 I sampled 36 (87.8%) out of the total of 41 outputs with a budget of UGX.10,912,755,000 and noted that they were all quantified thereby enabling measurement. \u2022 Although outstanding receivables decreased by UGX.2.3 billion from UGX.15,307,218,000 in the previous year to UGX.12,975,611,000 in the year under review, the receivables remained unsettled at the close of the year and constrained the liquidity position of the authority. \u2022 Expenditure on Legal costs of UGX.387,000,000 was incurred as a result of court award against the authority. \u2022 The National Environment Action Plan was last prepared in 1995 and it has never been reviewed contrary to the regulations which require reviews every two years. \u2022 The Authority lacks a client service charter. \u2022 Out of 121 staff of the Authority only 30 employees were appraised by 31st July, 2019. \u2022 Shortcomings were noted in the review of the Regional Project on the Development of National Action Plans for the Artisanal and Small Scale Gold Mining in Africa. Some of the project components/ activities such as; Development of a documentary on Artisanal and Small scale Gold Mining (ASGM) Sector including sources of mercury emissions and release in Uganda, Development of a National Overview of the Artisanal and Small scale Gold Mining (ASGM) Sector including baseline estimates of mercury use and practices and Development of an Artisanal and Small Scale Gold Mining National Action Plan (NAP) were not completed within the timeframe of the project work plan."], ["8", "National Forestry Authority (NFA) **Opinion** Unqualified", "\u2022 Out of the budgeted Non Tax Revenue of UGX.24,184,422,000 for the year 2018/19, only UGX.10,795,921 was realized resulting into a shortfall of UGX.13,388,503,048 representing a performance of only 44.6% of the target. The entity budgeted to receive UGX.40,958,038,043 however, only UGX.27,405,150,994 was warranted resulting into an overall budget shortfall of UGX.13,552,887,049 representing 33%. Out of UGX.27,405,150,994 warranted, UGX.27,106,017,597 was spent by the authority resulting into unspent balance of UGX.299,133,397 representing an absorption level of 98.9%. \u2022 The Authority failed to establish a tree fund which would comprise of monies appropriated by Parliament, loans obtained by Government, grants, gifts and monies from any other approved sources. \u2022 Receivables increased from UGX.11,758,293,000 to UGX.12, 284,276,000; and payables increased from UGX.10,446,677,000 to UGX.12,103,161,000 from the previous year to the current year respectively. The outstanding payables are equivalent to 89% of the internally generated revenue (NTR) collections for the year. \u2022 The Authority\u2019s funds worth UGX 1,571,350,000 were garnished following a court order."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Project (WMDP) \u2013 MWE Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I analyzed of the outputs/activities that were planned and noted that although the project received 100% of the budgeted funds and was able to absorb 97.8% of the, some of the activities remained partially implemented, such as purchase of furniture and IT equipment. \u2022 I noted that payments for works were made to contractors without sufficient supporting documentation for general items in the bills of quantities. A total of UGX 374,071,520 was paid to that effect. \u2022 I noted that the project does not have title deeds for the land on which the Water Supply Systems are constructed."], "type": "table"}}, {"content": [["6", "Joint Partnership Fund (JPF) **Opinion** Unqualified", "\u2022 Out of the budgeted revenue of UGX.7,815,341,828 for the year 2018/19, UGX.8,333,470,000 was realized representing 105.5%. This was attributed to the batch method of disbursement of funds. \u2022 Out of the total disbursements and opening balances of UGX.11,855,262,988, only UGX.8,877,403,022 was utilised by the ministry resulting into unspent balance of UGX.2,977,859,966 representing an absorption level of 74%. \u2022 I also noted that some of the planned activities like, construction of water systems were not implemented such as Kambuga Phase II, Karago Phase I, Lwemiyaga RGC, Karago Phase II, Igorora TC, Kanungu District regional Feacal sludge treatment plant and Hydrogeological investigations \u2013siting & drilling of wells (20No). \u2022 I noted procurement irregularities in relation to unjustified direct procurements worth UGX.57,587,165."], ["7", "National Environment Management Authority (NEMA) **Opinion** Unqualified", "\u2022 Out of the budget of UGX.26,335,755,264 a sum of UGX.25,677,094,606 was realized resulting into a shortfall of UGX.668,970,608 (5.29%). \u2022 I sampled 36 (87.8%) out of the total of 41 outputs with a budget of UGX.10,912,755,000 and noted that they were all quantified thereby enabling measurement. \u2022 Although outstanding receivables decreased by UGX.2.3 billion from UGX.15,307,218,000 in the previous year to UGX.12,975,611,000 in the year under review, the receivables remained unsettled at the close of the year and constrained the liquidity position of the authority. \u2022 Expenditure on Legal costs of UGX.387,000,000 was incurred as a result of court award against the authority. \u2022 The National Environment Action Plan was last prepared in 1995 and it has never been reviewed contrary to the regulations which require reviews every two years. \u2022 The Authority lacks a client service charter. \u2022 Out of 121 staff of the Authority only 30 employees were appraised by 31st July, 2019. \u2022 Shortcomings were noted in the review of the Regional Project on the Development of National Action Plans for the Artisanal and Small Scale Gold Mining in Africa. Some of the project components/ activities such as; Development of a documentary on Artisanal and Small scale Gold Mining (ASGM) Sector including sources of mercury emissions and release in Uganda, Development of a National Overview of the Artisanal and Small scale Gold Mining (ASGM) Sector including baseline estimates of mercury use and practices and Development of an Artisanal and Small Scale Gold Mining National Action Plan (NAP) were not completed within the timeframe of the project work plan."], ["8", "National Forestry Authority (NFA) **Opinion** Unqualified", "\u2022 Out of the budgeted Non Tax Revenue of UGX.24,184,422,000 for the year 2018/19, only UGX.10,795,921 was realized resulting into a shortfall of UGX.13,388,503,048 representing a performance of only 44.6% of the target. The entity budgeted to receive UGX.40,958,038,043 however, only UGX.27,405,150,994 was warranted resulting into an overall budget shortfall of UGX.13,552,887,049 representing 33%. Out of UGX.27,405,150,994 warranted, UGX.27,106,017,597 was spent by the authority resulting into unspent balance of UGX.299,133,397 representing an absorption level of 98.9%. \u2022 The Authority failed to establish a tree fund which would comprise of monies appropriated by Parliament, loans obtained by Government, grants, gifts and monies from any other approved sources. \u2022 Receivables increased from UGX.11,758,293,000 to UGX.12, 284,276,000; and payables increased from UGX.10,446,677,000 to UGX.12,103,161,000 from the previous year to the current year respectively. The outstanding payables are equivalent to 89% of the internally generated revenue (NTR) collections for the year. \u2022 The Authority\u2019s funds worth UGX 1,571,350,000 were garnished following a court order."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Project (WMDP) \u2013 MWE Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I analyzed of the outputs/activities that were planned and noted that although the project received 100% of the budgeted funds and was able to absorb 97.8% of the, some of the activities remained partially implemented, such as purchase of furniture and IT equipment. \u2022 I noted that payments for works were made to contractors without sufficient supporting documentation for general items in the bills of quantities. A total of UGX 374,071,520 was paid to that effect. \u2022 I noted that the project does not have title deeds for the land on which the Water Supply Systems are constructed."], "type": "table"}}, {"content": "190", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["9", "Nyabyeya Forestry College **Opinion** Unqualified", "\u2022 Out of the budgeted amount of UGX.3,753,353,600 a sum of UGX.3,157,413,370 was realized resulting into a shortfall of UGX.640,940,230 (15.7%).I sampled 7 (28.5%) out of the total of 8 outputs and noted that 5 outputs (71.42) were not quantified. \u2022 The College faced challenges of being governed by different agencies and ambiguity in the interpretation of several provisions in the law which directly affect service delivery. \u2022 There were no policies on private businesses operating within the college, allowances to college staff and allocation of staff houses. \u2022 Out of 107 approved positions, only 19 positions were filled leaving 88 positions vacant representing a staffing gap of 82%. In addition the college heavily relies on contract and casual labourers. \u2022 There was a declining trend in the enrolment in the last 3 years."], ["10", "Farm Income Enhancement and Forest Conservation Project II (FIEFOC) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX 34,758,300,000; (USD 10,655,810) representing a budget under performance of 27%. \u2022 UGX 2,746,719,303 of project funds remained unspent at the close of the financial year owing to late receipt of funds from the development partners and procurement challenges."], ["11", "Water Supply and Sanitation Programme Support (WSSP II) under Joint Water and Environment Sector Support Programme (JWESSP) **Opinion** Unqualified", "\u2022 Out of the planned disbursements of UGX.116,619,434,000 for the year, UGX.145,598,059,072 was realized representing performance of 124.8% of the target. \u2022 Out of UGX.145,598,059,072 disbursed, only UGX.108,977,586,091 (74.84%) had been absorbed by 30th June 2019 leaving a balance UGX.40,214,847,282 (25.16%) un-utilized. \u2022 A review of the 2018/19 annual work plan and the project\u2019s quarterly activity reports, budgets and field inspections revealed that some activities were substantially delayed\u2019. Some of the water schemes were not implemented at all. \u2022 The Project incurred new payables amounting to UGX.2,376,759,268 before clearing the previous outstanding commitments of UGX.8,060,971,350 despite the availability of funding."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 The Authority failed to demarcate and zone land for tree planting for example; Mpive, Nonve, Zirimiti Central Forest Reserves (CFRs) \u2022 There was noted encroachment on NFA forests for example; Bugoma CFR was encroached on by a private developer and titles for Plots 4 and 5 for NFA headquarters were processed into free hold. \u2022 The Authority did not license masts in the Central forest reserves for several broadcasting stations and this may result into revenue loss. \u2022 There was inadequate supervision and verification of variable fees payable in various eco-tourism sites. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance appraisals, Performance improvement plans to MoPS and lack of mechanism to monitor staff attendance."], "type": "table"}}, {"content": [["9", "Nyabyeya Forestry College **Opinion** Unqualified", "\u2022 Out of the budgeted amount of UGX.3,753,353,600 a sum of UGX.3,157,413,370 was realized resulting into a shortfall of UGX.640,940,230 (15.7%).I sampled 7 (28.5%) out of the total of 8 outputs and noted that 5 outputs (71.42) were not quantified. \u2022 The College faced challenges of being governed by different agencies and ambiguity in the interpretation of several provisions in the law which directly affect service delivery. \u2022 There were no policies on private businesses operating within the college, allowances to college staff and allocation of staff houses. \u2022 Out of 107 approved positions, only 19 positions were filled leaving 88 positions vacant representing a staffing gap of 82%. In addition the college heavily relies on contract and casual labourers. \u2022 There was a declining trend in the enrolment in the last 3 years."], ["10", "Farm Income Enhancement and Forest Conservation Project II (FIEFOC) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX 34,758,300,000; (USD 10,655,810) representing a budget under performance of 27%. \u2022 UGX 2,746,719,303 of project funds remained unspent at the close of the financial year owing to late receipt of funds from the development partners and procurement challenges."], ["11", "Water Supply and Sanitation Programme Support (WSSP II) under Joint Water and Environment Sector Support Programme (JWESSP) **Opinion** Unqualified", "\u2022 Out of the planned disbursements of UGX.116,619,434,000 for the year, UGX.145,598,059,072 was realized representing performance of 124.8% of the target. \u2022 Out of UGX.145,598,059,072 disbursed, only UGX.108,977,586,091 (74.84%) had been absorbed by 30th June 2019 leaving a balance UGX.40,214,847,282 (25.16%) un-utilized. \u2022 A review of the 2018/19 annual work plan and the project\u2019s quarterly activity reports, budgets and field inspections revealed that some activities were substantially delayed\u2019. Some of the water schemes were not implemented at all. \u2022 The Project incurred new payables amounting to UGX.2,376,759,268 before clearing the previous outstanding commitments of UGX.8,060,971,350 despite the availability of funding."], ["12", "Uganda National Meteorological Authority (UNMA) **Opinion** Unqualified", "\u2022 Out of budgeted revenue of UGX 28,010,268,814 only UGX 23,513,091,137 was realized representing performance level of 84% of the target. \u2022 Out of UGX 23,513,091,137 warranted, UGX 22,170,981346 was absorbed by the authority leaving unspent balance of UGX 1,342,109,791 representing an absorption level of 94.3%. \u2022 Expenditure totaling to UGX. 254,698,380 was mischarged on different account codes. \u2022 The installed meteorological weather stations in various parts of the country lack relevant land acquisition and ownership documents, while 23 out of the 52 established historical weather stations are non-functional."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 The Authority failed to demarcate and zone land for tree planting for example; Mpive, Nonve, Zirimiti Central Forest Reserves (CFRs) \u2022 There was noted encroachment on NFA forests for example; Bugoma CFR was encroached on by a private developer and titles for Plots 4 and 5 for NFA headquarters were processed into free hold. \u2022 The Authority did not license masts in the Central forest reserves for several broadcasting stations and this may result into revenue loss. \u2022 There was inadequate supervision and verification of variable fees payable in various eco-tourism sites. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance appraisals, Performance improvement plans to MoPS and lack of mechanism to monitor staff attendance."], "type": "table"}}, {"content": "191", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["13", "Investment Plan Preparation Grant for the Strategic Plan for Climate Resilience **Opinion** Qualified", "\u2022 UGX.163,163,965 reported as the closing net worth of the project in the statement of changes of equity differed from UGX.80,258,811 as disclosed in the statement of financial position. \u2022 Out of UGX.2,071,977,173 available for spending during the year, only UGX.1,915,463,208 was spent, leaving a balance of UGX.156,513,965 un-utilized by the year end. \u2022 A review of the Grant Support Agreement, the approved project budget, work plans and the activity progress reports, revealed that some of the project\u2019s planned activities were partially implemented. \u2022 A review of various payments records revealed that UGX.29,012,784 and USD 64,595.58 (equivalent to UGX.240,241,943) in respect of VAT remained outstanding and payable to the URA by the year end, and formed part of closing payables of UGX 85,905,154 as at the year end. \u2022 A review of various payment records revealed that UGX.9,119,588 and USD.20,772.39 (equivalent to UGX.77,256,050) were deducted from various service providers in respect of 6% Withholding Tax which was not remitted to the tax body by the year \u2013end."], ["14", "Global Environment Facility Project - MWE (Additional Funds to WSSP I) **Opinion** Unqualified", "\u2022 Out of the budget of Ugx. 10,011,772,028, the entity received Ugx. 9,579,827,490 leaving a balance of Ugx. 431,944,538 implying a performance of 96%. As a result, out of the planned 500 hectares of trees, only 430 were restored. \u2022 Valley tanks valued at Ugx. 8,392,247,017 were completed in various districts without obtaining land titles of the sites."], ["15", "Multi - Lateral Lakes Edward & Albert Integrated Fisheries & Water Resources Management (LEAF II) **Opinion** Unqualified", "\u2022 Despite the revenue performance of 107.4% there were delays in completion of various landing sites. \u2022 The communities lacked market and storage facilities for their finished products within the riparian lakes George, Edward and Albert. Such challenges, affect the attainment of the main project objectives of creation of alternative income opportunities and food security for the fishing community. \u2022 The project still operates a manual financial management system contrary to the Accountant General\u2019s directive to all accounting officers of donor projects."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 UGX.30,000,000 was paid to M/S Uganda Post Limited as penalty for delay in vacating the office premises which were previously occupied by the Authority. \u2022 The Authority lacks the requisite staffing and tools to build capacity at local government levels, with some stations having none or only one staff while some staff in critical positions had acted in excess of the stipulated period of six to twelve months."], "type": "table"}}, {"content": [["13", "Investment Plan Preparation Grant for the Strategic Plan for Climate Resilience **Opinion** Qualified", "\u2022 UGX.163,163,965 reported as the closing net worth of the project in the statement of changes of equity differed from UGX.80,258,811 as disclosed in the statement of financial position. \u2022 Out of UGX.2,071,977,173 available for spending during the year, only UGX.1,915,463,208 was spent, leaving a balance of UGX.156,513,965 un-utilized by the year end. \u2022 A review of the Grant Support Agreement, the approved project budget, work plans and the activity progress reports, revealed that some of the project\u2019s planned activities were partially implemented. \u2022 A review of various payments records revealed that UGX.29,012,784 and USD 64,595.58 (equivalent to UGX.240,241,943) in respect of VAT remained outstanding and payable to the URA by the year end, and formed part of closing payables of UGX 85,905,154 as at the year end. \u2022 A review of various payment records revealed that UGX.9,119,588 and USD.20,772.39 (equivalent to UGX.77,256,050) were deducted from various service providers in respect of 6% Withholding Tax which was not remitted to the tax body by the year \u2013end."], ["14", "Global Environment Facility Project - MWE (Additional Funds to WSSP I) **Opinion** Unqualified", "\u2022 Out of the budget of Ugx. 10,011,772,028, the entity received Ugx. 9,579,827,490 leaving a balance of Ugx. 431,944,538 implying a performance of 96%. As a result, out of the planned 500 hectares of trees, only 430 were restored. \u2022 Valley tanks valued at Ugx. 8,392,247,017 were completed in various districts without obtaining land titles of the sites."], ["15", "Multi - Lateral Lakes Edward & Albert Integrated Fisheries & Water Resources Management (LEAF II) **Opinion** Unqualified", "\u2022 Despite the revenue performance of 107.4% there were delays in completion of various landing sites. \u2022 The communities lacked market and storage facilities for their finished products within the riparian lakes George, Edward and Albert. Such challenges, affect the attainment of the main project objectives of creation of alternative income opportunities and food security for the fishing community. \u2022 The project still operates a manual financial management system contrary to the Accountant General\u2019s directive to all accounting officers of donor projects."], ["16", "Technical Assistance Under JWESSP **Opinion** Unqualified", "\u2022 There were unspent balances amounting to \u20ac 61,852 which had not yet been refunded to the Austrian Development Agency (ADA)."], ["17", "Second National Communication Project \u2013 FY 2017/2018 **Opinion** Unqualified", "\u2022 I noted that UGX. 4,682,834 deducted from the service providers in form of VAT but not remitted to the Uganda Revenue Authority (URA) by the year end."], ["18", "Preparation of Initial Biennial Report to the United Nations Framework", "\u2022 It was noted that according to the project financing agreement UNEP was meant to l provide all cash advances in US dollars up to a maximum of $352,000 however, as at 31st December, 2018 the project had received $ 155,575 (56%) out of the agreed $279,775 and failed to absorb $ 124,200 (44%)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 UGX.30,000,000 was paid to M/S Uganda Post Limited as penalty for delay in vacating the office premises which were previously occupied by the Authority. \u2022 The Authority lacks the requisite staffing and tools to build capacity at local government levels, with some stations having none or only one staff while some staff in critical positions had acted in excess of the stipulated period of six to twelve months."], "type": "table"}}, {"content": "192", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["19", "Enhancing Resilience of Communities against Climate Change (EURECCCA) **Opinion** Unqualified", "\u2022 I noted that the entity\u2019s approved budget in year 2 was USD.3,189,580, however, no funds were disbursed in the year. As a result, the outputs of the three (3) project components were implemented using the balance of year 1."], ["20", "National Water and Sewerage Corporation (NWSC) **Opinion** Unqualified", "\u2022 No material issue to report on."], ["21", "Water Management and Development Project (WMDP) \u2013 NWSC **Opinion** Unqualified", "\u2022 I was not availed with proof that the Performance Certificate was issued to the contractor (El Nasr and DOTT Services Limited) to prove expiry of defects notification period and as a basis of accepting works delivered by the contractor."], ["22", "Protection of lake Victoria Kampala Sanitation Project (WATSAN) \u2013 NWSC **Opinion** Unqualified", "\u2022 No material issue to report on."], ["23", "Kampala Sanitation Programme (KSP) \u2013 Phase I, Lake Victoria Protection Project \u2013 Phase II **Opinion** Unqualified", "\u2022 No material issues to be reported on."], ["", "**ENERGY SECTOR**", ""], ["1", "Ministry of Energy and Mineral Development (MEMD) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.41,369,579,524 representing 8%. Further, the entity remained with unspent balance of UGX.9,693,960,034 representing an absorption level of 98%. \u2022 I sampled 46 out-puts worth UGX.74,637,547,000 representing 66% of the expenditure, and noted 7 (15%) of the total outputs were not quantified to enable measurement of performance. Further, of the 46 outputs assessed, 12 representing 26% were fully implemented, 21 representing 46% were partially implemented, while 13 representing 28% were not implemented at all. \u2022 Funds amounting to UGX.156,903,495 were charged on inappropriate codes."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Convention on Climate Change (UNFCCC) Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 It was also established that the project\u2019s approved budget was $ 352,000 and at the time of audit, $236,000(67%) had been advanced leaving a balance of $116,000(33%). However, a number of outputs totaling to $236,000 were still outstanding by the time of the Audit \u2022 A review of the project\u2019s receivables position revealed an outstanding balance of USD 2,720.93 comprising staff advances for official activities."], "type": "table"}}, {"content": "193", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["2", "Grid Extension Reinforcement Project (GERP) **Opinion** Unqualified", "\u2022 Whereas the project received USD.515,000 (99%) of the budgeted donor funds (USD.520,000) and UGX 914,350,000 (91%) of the budgeted GoU counterpart funding (UGX.1,000,000,000), USD 404,562.28 (76.4%) and UGX.567,150,000 (62%) remained unutilized as at 30th June 2019 for the donor and GoU component respectively. This was attributed to procurement delays."], ["3", "Rural Electrification Agency (REA) **Opinion** Unqualified", "\u2022 Out of the budget of UGX.728,999,419,607, the Agency realized UGX. 652,999,488,205 representing 89% performance resulting into non-implementation of some planned activities such as last mile electricity connections and grid extensions. \u2022 The Agency has paid to Post bank (U) Ltd a cumulative sum of UGX.24,700,199,541 for onward disbursement to Project affected persons (PAPs) as compensation. At the close of the year UGX.11,172,513,361 was reported as a receivable. However reconciliation of the payments to the PAPs is constrained by lack of a dedicated Bank Account for the deposits. \u2022 Contingent Liabilities of UGX.6,071,073,253 relating to compensations for way leaves of power lines constructed by the agency as at 30th June 2019, may result into cash outflow from the Agency if they crystallize. \u2022 Among the Agency inventories were 89 transformers which were not valued. There is possibility of undervaluation of inventories. \u2022 Whereas the Agency contracted UEDCL in 2014 to manage some service territories on temporary basis, to date it has not developed a sustainable strategy. \u2022 The Agency has failed to utilize electricity connection materials worth USD.1.2M. The usage rate for the materials was noted to be only 15% since 2015 when they were procured."], ["4", "Energy for Rural Transformation ERT (REA) III **Opinion** Unqualified", "\u2022 Out of the available project funds of UGX 37,006,878,358, a sum of UGX 17,015,243,781 was utilized, representing 46%. \u2022 Where as the project funding was USD 143.2 Million and commenced on 31st March, 2016 with the closure scheduled for 31st December 2020, only 11% of the funds amounting to USD 15.3 Million have been utilized. There is a risk that the overall objective of increasing access to electricity in rural areas may not be achieved."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Domestic arrears decreased by 24% from UGX.24,695,568,448 in the previous year to UGX.18,698,882,927 in the year under review. The arrears remained unsettled at the close of the year. \u2022 The Ministry failed to collect royalties worth UGX.428,273,970 and UGX.70,193,258,898, from exports of gold, tantalum and tungsten in the financial years 2017/18 and 2018/19 respectively. The Ministry further failed to collect royalties worth UGX.14,184,105,306 from imports of gold and tungsten in the Financial Year 2018/19. \u2022 There were inadequate measures to verify the accuracy and legitimacy of the quantities of minerals declared by the mining companies as the Directorate of Geological Survey and Mines relies on declarations from the mining companies in form of monthly production returns without independent verification. \u2022 There are numerous properties held by the MEMD that do not have titles. This exposes the Ministry to the risk of losing valuable properties to private individuals. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \u2022 There was delayed Implementation of the Resettlement Action Plan, whereby some community projects such as the church and mosque have been outstanding since 2016. \u2022 Physical inspections revealed harmful gold mining practices by artisanal miners in the districts of Moroto and Busia. Such as; use of toxic chemicals which contaminate the environment. \u2022 There are no weighbridges installed along Karamonja Roads to measure the Tonnage of heavy minerals (Limestone, Marble) transported out of Moroto region."], "type": "table"}}, {"content": "194", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["6", "Petroleum Authority Uganda (PAU) **Opinion** Unqualified", "\u2022 Whereas the Petroleum Authority of Uganda was warranted UGX 47,601,384,605, only UGX 29,969,910,242 (63%) was spent leaving a balance of UGX 16,736,448,645 un-utilized and subsequently swept back to the Consolidated Fund. This resulted in unimplemented activities such as staff recruitment, monitoring field activities and maintenance of IT software. \u2022 As at 30th June, 2019, the Authority had not approved work programmes and budgets for the Joint Venture Partners (Total E&P, CNOOC Uganda and Tullow Uganda Operations Ltd) for the calendar year 2019, contrary to Section 35 of the Petroleum Exploration, Development and Production Regulations, 2016. This resulted from the delays in submission of the respective work programmes and budgets by the Oil Companies."], ["7", "Electricity Regulatory Authority (ERA) **Opinion** Unqualified", "\u2022 The Entity budgeted for UGX 41,715,587,701 and realized UGX.43,685,419,937 representing 105% performance. \u2022 Analysis of power schedules for distribution companies (mini grids) revealed a number of outages and the associated energy and revenue losses by the Licensees. Total revenue lost ranged between UGX 32.7 million and 5.44 billion depending on the size of the utility and area of operation whereas the total energy lost by UMEME and UETCL was between 30.8 MWh and 7513.9 MWh, and between 24.7 MWh and 1378.7 MWh, respectively. \u2022 There was non-compliance to the Quality of Service Standards 1 and 2 by UMEME whereby 90% and 89% of customers were delayed to be connected within 10 and 15 days of standard connection period, respectively. \u2022 A number of projects licensed by ERA are facing power evacuation challenges. In addition, the Commercial Operations dates (COD) of the Power Plants and Evacuation lines were not aligned. This has caused scenarios where generated power is delayed to be evacuated due to the absence of the power evacuation lines."], ["8", "Uganda Electricity Distribution Company Ltd (UEDCL) **Opinion** Unqualified", "\u2022 There was uncollected revenue of UGX. 19,509,385,000 majorly relating to sale of poles and energy sales from service territories, these funds were accrued and remained as a receivable at the end of the financial year. \u2022 There were payables of UGX.9,594,268,000 relating to Uganda Electricity Transmission Company Limited for Bulk power purchases. Of this amount, UGX.5,023,579,255 is due to power evacuation losses on the evacuation lines from Nkusi and Siti mini hydro power plants. \u2022 Receivables of UGX.38 Billion from GOU relate to pension claims of former UEB employees. The Ministry of Finance, Planning and Economic Development (MoFPED) committed to refund this money to UEDCL. This amount has however not been refunded to-date. \u2022 Shortcomings were noted in staff performance management. The gaps identified include non- preparation of Performance Agreements and failure to undertake performance Appraisals."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 5", "SECTOR AND ENTITY Uganda Petroleum Fund (UPF) Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 There was a drawdown of funds from the Petroleum Fund amounting to UGX.200 Billion, representing 64.29% of the value of Fund from Uganda Petroleum Fund account to the Consolidated Fund in support of the Annual Budget without explicit declaration of the specific infrastructural projects. \u2022 I noted absence of a Fiscal Rule in the Management of the Petroleum Fund, whereby the process of transfer of funds out of Uganda Petroleum Fund is left at the discretion of the Ministry of Finance without adequate guidelines. \u2022 The Petroleum Fund lacks an approved Petroleum Investment Framework and therefore USD.74,815,250.71 and UGX.28,216,311,498 remained unutilized on the Petroleum Fund account as at 30th June 2019. In addition, the prescribed operational agreement between the Ministry of Finance and Bank of Uganda regarding the Fund is not yet in place. \u2022 There was delay in remittance of oil revenue collections by the Uganda Revenue Authority (URA) of UGX.6,451,964,160, to the Petroleum Fund as at 30th June, 2019 and this was attributed to reconciliation challenges of revenue collection between Uganda Revenue Authority and the Accountant General\u2019s Office."], "type": "table"}}, {"content": [["6", "Petroleum Authority Uganda (PAU) **Opinion** Unqualified", "\u2022 Whereas the Petroleum Authority of Uganda was warranted UGX 47,601,384,605, only UGX 29,969,910,242 (63%) was spent leaving a balance of UGX 16,736,448,645 un-utilized and subsequently swept back to the Consolidated Fund. This resulted in unimplemented activities such as staff recruitment, monitoring field activities and maintenance of IT software. \u2022 As at 30th June, 2019, the Authority had not approved work programmes and budgets for the Joint Venture Partners (Total E&P, CNOOC Uganda and Tullow Uganda Operations Ltd) for the calendar year 2019, contrary to Section 35 of the Petroleum Exploration, Development and Production Regulations, 2016. This resulted from the delays in submission of the respective work programmes and budgets by the Oil Companies."], ["7", "Electricity Regulatory Authority (ERA) **Opinion** Unqualified", "\u2022 The Entity budgeted for UGX 41,715,587,701 and realized UGX.43,685,419,937 representing 105% performance. \u2022 Analysis of power schedules for distribution companies (mini grids) revealed a number of outages and the associated energy and revenue losses by the Licensees. Total revenue lost ranged between UGX 32.7 million and 5.44 billion depending on the size of the utility and area of operation whereas the total energy lost by UMEME and UETCL was between 30.8 MWh and 7513.9 MWh, and between 24.7 MWh and 1378.7 MWh, respectively. \u2022 There was non-compliance to the Quality of Service Standards 1 and 2 by UMEME whereby 90% and 89% of customers were delayed to be connected within 10 and 15 days of standard connection period, respectively. \u2022 A number of projects licensed by ERA are facing power evacuation challenges. In addition, the Commercial Operations dates (COD) of the Power Plants and Evacuation lines were not aligned. This has caused scenarios where generated power is delayed to be evacuated due to the absence of the power evacuation lines."], ["8", "Uganda Electricity Distribution Company Ltd (UEDCL) **Opinion** Unqualified", "\u2022 There was uncollected revenue of UGX. 19,509,385,000 majorly relating to sale of poles and energy sales from service territories, these funds were accrued and remained as a receivable at the end of the financial year. \u2022 There were payables of UGX.9,594,268,000 relating to Uganda Electricity Transmission Company Limited for Bulk power purchases. Of this amount, UGX.5,023,579,255 is due to power evacuation losses on the evacuation lines from Nkusi and Siti mini hydro power plants. \u2022 Receivables of UGX.38 Billion from GOU relate to pension claims of former UEB employees. The Ministry of Finance, Planning and Economic Development (MoFPED) committed to refund this money to UEDCL. This amount has however not been refunded to-date. \u2022 Shortcomings were noted in staff performance management. The gaps identified include non- preparation of Performance Agreements and failure to undertake performance Appraisals."], ["9", "Uganda Electricity Generation", "\u2022 An analysis of the budget against the actual concession revenue collected in the period under review revealed a shortfall of UGX 3,397,978,381 which was contested by ERA."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 5", "SECTOR AND ENTITY Uganda Petroleum Fund (UPF) Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 There was a drawdown of funds from the Petroleum Fund amounting to UGX.200 Billion, representing 64.29% of the value of Fund from Uganda Petroleum Fund account to the Consolidated Fund in support of the Annual Budget without explicit declaration of the specific infrastructural projects. \u2022 I noted absence of a Fiscal Rule in the Management of the Petroleum Fund, whereby the process of transfer of funds out of Uganda Petroleum Fund is left at the discretion of the Ministry of Finance without adequate guidelines. \u2022 The Petroleum Fund lacks an approved Petroleum Investment Framework and therefore USD.74,815,250.71 and UGX.28,216,311,498 remained unutilized on the Petroleum Fund account as at 30th June 2019. In addition, the prescribed operational agreement between the Ministry of Finance and Bank of Uganda regarding the Fund is not yet in place. \u2022 There was delay in remittance of oil revenue collections by the Uganda Revenue Authority (URA) of UGX.6,451,964,160, to the Petroleum Fund as at 30th June, 2019 and this was attributed to reconciliation challenges of revenue collection between Uganda Revenue Authority and the Accountant General\u2019s Office."], "type": "table"}}, {"content": "195", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["10", "Uganda Electricity Transmission Company Limited (UETCL) **Opinion** Unqualified", "\u2022 UETCL runs 7 current bank accounts (5 for corporate and 2 for projects) which earn the company daily interest on closing balances computed at a rate agreed upon by UETCL and the respective Banks. Analysis of the daily interest earned on outstanding balances on the respective accounts revealed a 3.5% variance between interest rates earned on two accounts in the same bank UETCL therefore missed interest of 3.5% during the financial year. \u2022 Whereas UETCL continued to engage with UMEME and UEDCL to address the issue of withheld income, uncollected revenue continued to increase leading to an increase in doubtful debt from 88bn as at 30th June 2018 to 135.6bn as at 30th June 2019. As a result, the provision has increase to UGX 135.5bn (54%) from the previous financial year. \u2022 UETCL procured goods, works and services amounting to UGX 7,453,066,691 outside the procurement plan."], ["11", "Uganda National Oil Company (UNOC) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.17.4 billion representing 36.8% of the budgeted amount of UGX.47.32 billion. \u2022 The company faces long term financing challenges to cater for state participation in key infrastructural projects like the East Africa Crude Oil Pipeline (EACOP), refinery, Kampala storage"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Company Ltd. (UEGCL) Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted that out of the UGX.886,836,000 relating to withholding tax recoverable only UGX 784,106,945 was supported with withholding tax credit certificates hence leaving a balance of UGX.102,729,055 unsupported. \u2022 UEGCL reported an outstanding amount of UGX 172,348,993 in trade and other payables as at 30th June 2019. This amount relates to interest penalty arising from the failure to pay VAT incurred on Isimba energy sales to UETCL. \u2022 Out of 25 planned activities 21 were partially implemented while 4 were not implemented comprising; follow up of non-conformances by the Karuma EPC contractor; monitoring and follow up of Karuma and Isimba CDAP activities; tracking compliance on regulatory requirements by the contractor, UEGCL and Owner Engineer for Muzizi and Nyagak power plants. \u2022 A review of Karuma and Isimba credit loan agreements signed in 2014 and 2015 respectively, the Power Purchase Agreements signed in 2015, and the Generation and Sales Licenses issued by ERA to UEGCL in 2017, revealed conflicting clauses in regard to the tariff methodology implemented in the supply of power generated by UEGCL to UETCL, that is, capacity based (take or pay) versus energy sold tariff methodology. Although, the Solicitor General in his letter dated 14th September 2018 provided legal guidance to have the licenses amended in line with the PPAs and the loan agreements, the guidance had not been effected. \u2022 I noted that Land acquisition and resettlement activities for Karuma Reservoir area scheduled to be completed by 30th August 2019 had not commenced. Furthermore, delays in land acquisition and construction works for the transmission lines under Karuma interconnection had hampered project progress. As a result, the EPC contractor delayed to implement certain key activities and the project completion date has been extended up to 31st December 2019. \u2022 I noted that Community Development Action Plan Activities (CDAP) under Karuma which included construction of schools, health centers, and sanitation facilities had not commenced due to lack of funding despite the limited period five (5) months) to project completion. \u2022 I noted that Eskom had submitted to UEGCL a claim for the implemented investments in regard to the concession for the management of Nalubaale HPP amounting to USD 10,235,000 for the period 2003 to-date. Furthermore, the claim is likely to increase to USD 18,255,000 once verification of additional work is completed. This amount is further projected to increase to USD.28,000,000 by the end of the concession contract in April 2023. \u2022 Audit inspection and review of Independent Engineer\u2019s report revealed that Nalubaale HPP was in a poor physical state. The plant had concrete cracks within the Powerhouse Structure, water Seepage and presence of vegetation at main dam, corroded equipment, leakage at Sluice Gates, absence of floating boom upstream of the source of the Nile to retain the water hyacinths, presence of oil in the Turbine Pits, non-Functionality of Generating Unit 10, not fit-for-purpose vibration monitoring system, frequent Cable Failure at Unit 3 and 4, and lacked critical spare parts."], "type": "table"}}, {"content": "196", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["12", "Energy for Rural Transformation (ERT) (PCU) **Opinion** Unqualified", "\u2022 Out of the available project funds of USD 3,761,555, a sum of USD 1,908,511.82 was utilized, representing 50%. Under GOU funding, out of a budget of UGX 1,000,000,000 only UGX 732,840,000 (73.2%) was received while only, UGX 508,250,000 (69%) was spent. The under absorption was attributed to procurement delays. \u2022 Procurement for the contract for the installation and maintenance of solar PV systems for schools, was not undertaken as planned by 16th August 2019. There is a risk of failure to achieve the overall project objective and service delivery to the intended beneficiaries."], ["13", "Energy for Rural Transformation (ERT) (PSFU) **Opinion** Unqualified", "\u2022 There was under absorption of Funds, whereby out of the budget of USD.738,566, the Project received only USD.450,942 (61%), resulting into a shortfall of USD.287,624 (39%). It was further noted that out of the USD.450,942 received, USD.31,495 remained unspent at the year end. \u2022 There was a delay of 21 months by the Consultant for the development of 6 Pico/micro hydro power schemes, while implementation of the Contract for the supply, Installation and commissioning of electro-mechanical equipment for the power plants was behind schedule by 12 months."], ["14", "Energy for Rural Transformation III Implemented by Uganda Energy Credit Capitalization Company Limited (ERT III- UECCCL) **Opinion** Unqualified", "\u2022 No material issue reported."], ["15", "Energy for Rural Transformation (ERT) (BoU) **Opinion** Unqualified", "\u2022 No material issue reported."], ["16", "Clean Cooking Project **Opinion** Unqualified", "\u2022 No material issue reported."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS terminal and Jinja strategic fuel reserves for which it requires a sum of USD.795.4 million over a period of four (4) years to cater for government\u2019s share in the projects. \u2022 The national strategic fuel reserves are operating below the minimum, with capacity to only meet the country\u2019s fuel demands up to 2 days. The company faces a significant funding challenge of over UGX.40 billion to maintain tradable stock/volumes and for restocking the strategic reserves hence making it difficult for the country to hedge itself against supply disruptions. \u2022 UNOC was granted a vote status effective Financial Year 2018/19 which requires the company to comply with the government Public Finance Management Framework with its attendant Public Finance Management Act, 2015. However, this has posed operational challenges to the company given that it is a registered Company with Share Capital and embracing International Financial Reporting (IFRS) Framework which is a fundamental requirement given that it is expected to participate in Joint Venture partnerships with International Oil Companies (IOCs) along the petroleum value chain. \u2022 There has been a delay in implementation of key infrastructural projects such as; the refinery, East Africa Crude Oil Pipeline (EACOP), Kampala storage terminal, mainly attributed to lengthy negotiations and uncertainties regarding funding Government\u2019s equity interest."], "type": "table"}}, {"content": "197", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["18", "Kilembe Mines Company Ltd (KML) **Opinion** Unqualified", "\u2022 There was a revenue shortfall of UGX.549,598,292 (22%) with only UGX.1,957,998,708 (78%) received, out of the approved budget of UGX 2,507,597,000. Consequently, the planned activities such as repair of generators at Mubuku Power station; repair of Kampala offices; and purchase of cleaning and water treatment chemicals were not fully implemented. \u2022 KML has a long outstanding payable since 2013 of UGX.4.7 Billion in favour of MoFPED arising from a loan granted by the latter to enable the Company settle debt obligations. The company currently has an accumulated loss in its financial statements of UGX.2.3 Billion and is unlikely to meet this liability in the near future. \u2022 Disclosed under payables are trade payables, unpaid taxes, NSSF and UMEME arrears amounting to UGX.831,748,179, posing a risk of interest, penalties and litigation to the company for the long outstanding amounts. \u2022 I noted that although an impairment loss of UGX.11.08 Billion was reported in the financial statements of KML in 2015, which saw its investment in Kasese Cobalt Company Limited (KCCL) fall to UGX.6,340,543,500, KCCL\u2019s going concern is uncertain since it ceased operations of Cobalt processing therefore it is unlikely that KML will recover this investment."], ["19", "Electricity Sector Development Project (ESDP) - MEMD **Opinion** Unqualified", "\u2022 The project realized 102% donor funding of USD.3,750,000 against the budget of USD. 3,655,013. Similarly, it received 100% of Government of Uganda funding of Ugx. 2,853,000,000. Despite the funding electricity connections attained were only 5,449 (68%) of the target of 8000. \u2022 There was no implementation plan and tracking mechanism to address recommendations of the consultancy under Power Sector Reforms Project. \u2022 The Power Sector Information Centre (PSIC) set up under the ESDP lacked key sector information as well as procedures for information acquisitions, verification, update and retrieval."], ["20", "Fuel Marking and Quality Monitoring Program (FMQP) **Opinion** Unqualified", "\u2022 Out of the approved annual budget of UGX 8,028,000,000, the Program received a total of UGX.8,378,466,303 representing performance of 105%, but planned activities such as regional customer sensitization and stakeholder workshops, setting up, containerized laboratories at the border points of Busia, Malaba and Mutukula, and setting up a Local Area Network at the central laboratory were not undertaken as planned. \u2022 There was inadequate verification and reconciliation of revenues remitted by Global Fluids International (GFI). Hence a risk of understatement of the revenue declared to the Program by GFI."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 17", "SECTOR AND ENTITY Uganda Rural Electrification Access Project (UREAP) IDB I Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 On 4th November 2015, Government of Uganda signed a loan agreement of USD 100 million and a grant of Euro 11,205,000 with African Development Bank for the implementation of UREAP. The project main objective is to provide reliable and affordable electricity to Rural Ugandan households and public infrastructure services. It was noted that only 11.66% of the loan amount (USD 100 million with African Development Bank) and 5.4% of the grant (Euro 11,205,000) has been disbursed to date, for the implementation of the Uganda Rural Electricity Access Project. \u2022 There was delayed implementation of projects, whereby a number of procurements for meters, circuit breakers and read boards were more than five months late."], "type": "table"}}, {"content": [["18", "Kilembe Mines Company Ltd (KML) **Opinion** Unqualified", "\u2022 There was a revenue shortfall of UGX.549,598,292 (22%) with only UGX.1,957,998,708 (78%) received, out of the approved budget of UGX 2,507,597,000. Consequently, the planned activities such as repair of generators at Mubuku Power station; repair of Kampala offices; and purchase of cleaning and water treatment chemicals were not fully implemented. \u2022 KML has a long outstanding payable since 2013 of UGX.4.7 Billion in favour of MoFPED arising from a loan granted by the latter to enable the Company settle debt obligations. The company currently has an accumulated loss in its financial statements of UGX.2.3 Billion and is unlikely to meet this liability in the near future. \u2022 Disclosed under payables are trade payables, unpaid taxes, NSSF and UMEME arrears amounting to UGX.831,748,179, posing a risk of interest, penalties and litigation to the company for the long outstanding amounts. \u2022 I noted that although an impairment loss of UGX.11.08 Billion was reported in the financial statements of KML in 2015, which saw its investment in Kasese Cobalt Company Limited (KCCL) fall to UGX.6,340,543,500, KCCL\u2019s going concern is uncertain since it ceased operations of Cobalt processing therefore it is unlikely that KML will recover this investment."], ["19", "Electricity Sector Development Project (ESDP) - MEMD **Opinion** Unqualified", "\u2022 The project realized 102% donor funding of USD.3,750,000 against the budget of USD. 3,655,013. Similarly, it received 100% of Government of Uganda funding of Ugx. 2,853,000,000. Despite the funding electricity connections attained were only 5,449 (68%) of the target of 8000. \u2022 There was no implementation plan and tracking mechanism to address recommendations of the consultancy under Power Sector Reforms Project. \u2022 The Power Sector Information Centre (PSIC) set up under the ESDP lacked key sector information as well as procedures for information acquisitions, verification, update and retrieval."], ["20", "Fuel Marking and Quality Monitoring Program (FMQP) **Opinion** Unqualified", "\u2022 Out of the approved annual budget of UGX 8,028,000,000, the Program received a total of UGX.8,378,466,303 representing performance of 105%, but planned activities such as regional customer sensitization and stakeholder workshops, setting up, containerized laboratories at the border points of Busia, Malaba and Mutukula, and setting up a Local Area Network at the central laboratory were not undertaken as planned. \u2022 There was inadequate verification and reconciliation of revenues remitted by Global Fluids International (GFI). Hence a risk of understatement of the revenue declared to the Program by GFI."], ["21", "Atomic Energy Council (AEC) **Opinion** Unqualified", "\u2022 The Atomic Energy Council had an approved budget of UGX. 23,141,000,000, which was later revised downwards to UGX. 8,065,000,000. Out of the revised budget only UGX 6,774,600,000 was released giving a performance of 84% of the revised budget. \u2022 A number of activities were not implemented, such as; construction of laboratories, recruitment of staff, conduct of public awareness campaigns, establishing Uganda Network for Nuclear Education Science and Technology, Construction and equipping the centralized radioactive sources storage facility, inspection & licensing of facilities, among others were not implemented, thus exposing the public to the dangers of radiation."], ["22", "Strengthening the management of Oil and Gas project in Uganda (SMOGPU) Phase 3", "\u2022 Out of an approved budget of USD. 440,968, the project received USD 442,502 (a performance of (100.3%), however funds were received on 24th June 2019. It was noted that planned activities such as, development of compliance checklist for EIA, workshop on the Fiscal Rule Options, Revision of ICT strategy and development of CRANE database were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 17", "SECTOR AND ENTITY Uganda Rural Electrification Access Project (UREAP) IDB I Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 On 4th November 2015, Government of Uganda signed a loan agreement of USD 100 million and a grant of Euro 11,205,000 with African Development Bank for the implementation of UREAP. The project main objective is to provide reliable and affordable electricity to Rural Ugandan households and public infrastructure services. It was noted that only 11.66% of the loan amount (USD 100 million with African Development Bank) and 5.4% of the grant (Euro 11,205,000) has been disbursed to date, for the implementation of the Uganda Rural Electricity Access Project. \u2022 There was delayed implementation of projects, whereby a number of procurements for meters, circuit breakers and read boards were more than five months late."], "type": "table"}}, {"content": "198", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["23", "Mbarara - Nkenda; Tororo - Lira Transmission Lines **Opinion** Unqualified", "\u2022 There are standing time costs resulting from a claim by a contractor due to delayed acquisition of right of way amounting to USD.9,769,837 and UGX.4,548,082,000 and interest amounting to USD.166,378.10 and UGX.528,618,788. \u2022 There are commitment charges of UGX. 815,833,937 on the undisbursed loan from the African Development Fund. The commitment charges are attributed to inadequate absorption of the loan. \u2022 There were significant delays and challenges in the land titling transfer process whereby out of the expected 18 titles on the Tororo-Lira Line, none has been processed while out of the 53 titles expected on the Mbarara-Nkenda line only 18% have been transferred to the project. \u2022 There were significant delays in project implementation for the Tororo-Lira transmission line since 2010 with stringing of conductor and earth wire at only 40%. \u2022 There are outstanding compensations whereby out of 4,701 PAPs on the Tororo-Lira line, 358 (7.6%) are still pending while on the Mbarara-Nkenda line, out of 1689 PAPs, 227 (12%) are pending."], ["24", "Nile Equatorial lakes subsidiary Action Plan (NELSAP) **Opinion** Unqualified", "\u2022 The project lost funding of USD 12,216,194 as a result of failure to absorb the money disbursed within the disbursement period. \u2022 There were delays in execution of the project, which was started in 2012 and scheduled to end by January 2015 but had not been completed by the end of the financial year. This was attributed to delays in acquisition of right of way, delays in procurement processes and approval of drawings, change orders and shifting the scope of works. \u2022 The project has not recovered an outstanding receivable of USD 492,515 relating to advance payments made to terminated contractors of Jyoti structures limited and Insolux Ingenieria S.A. \u2022 Due to delays in the execution of the project, project costs such as supervision, material prices, site administrative costs, land value, and insurance escalated leading to requests for supplementary funding. \u2022 There was noted vandalism of project property under Lot A Bujagali \u2013Tororo \u2013 Lessos 220kV Transmission line which affected the progress of work. \u2022 There was direct procurement of some non-assigned sub-contractors initially engaged by the terminated contractor to complete works, some of whom had sued UETCL over issues concerning the termination of the main contractor. \u2022 Contrary to the financing agreement, no new engineer was appointed to monitor and provide independent review of progress of works of the project on the expiry of the Supervising engineer\u2019s contract. \u2022 The performance securities submitted by terminated contractors expired before the end of the project, which exposed UETCL to uncovered risks of project non-performance by the contractor."], ["25", "Hoima - Nkenda Transmission Lines **Opinion** Unqualified", "\u2022 A sum of UGX.12,662,000,172 meant to fund Resettlement Action Plan activities (way leaves and easement), remained un-disbursed to the Project Affected Persons as at 30th June 2019 despite the project completion on 31st July 2018. By the end of June 2019, 54 Project Affected Persons out of 2,119 PAPs remained uncompensated. \u2022 A sum of UGX.1,929,367,113 relating to unpaid taxes and penalties on imported services by the Nkenda-Hoima transmission line contractor during the financial year 2016/2017 remained unsettled with URA and continues to attract interest and penalties."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["23", "Mbarara - Nkenda; Tororo - Lira Transmission Lines **Opinion** Unqualified", "\u2022 There are standing time costs resulting from a claim by a contractor due to delayed acquisition of right of way amounting to USD.9,769,837 and UGX.4,548,082,000 and interest amounting to USD.166,378.10 and UGX.528,618,788. \u2022 There are commitment charges of UGX. 815,833,937 on the undisbursed loan from the African Development Fund. The commitment charges are attributed to inadequate absorption of the loan. \u2022 There were significant delays and challenges in the land titling transfer process whereby out of the expected 18 titles on the Tororo-Lira Line, none has been processed while out of the 53 titles expected on the Mbarara-Nkenda line only 18% have been transferred to the project. \u2022 There were significant delays in project implementation for the Tororo-Lira transmission line since 2010 with stringing of conductor and earth wire at only 40%. \u2022 There are outstanding compensations whereby out of 4,701 PAPs on the Tororo-Lira line, 358 (7.6%) are still pending while on the Mbarara-Nkenda line, out of 1689 PAPs, 227 (12%) are pending."], ["24", "Nile Equatorial lakes subsidiary Action Plan (NELSAP) **Opinion** Unqualified", "\u2022 The project lost funding of USD 12,216,194 as a result of failure to absorb the money disbursed within the disbursement period. \u2022 There were delays in execution of the project, which was started in 2012 and scheduled to end by January 2015 but had not been completed by the end of the financial year. This was attributed to delays in acquisition of right of way, delays in procurement processes and approval of drawings, change orders and shifting the scope of works. \u2022 The project has not recovered an outstanding receivable of USD 492,515 relating to advance payments made to terminated contractors of Jyoti structures limited and Insolux Ingenieria S.A. \u2022 Due to delays in the execution of the project, project costs such as supervision, material prices, site administrative costs, land value, and insurance escalated leading to requests for supplementary funding. \u2022 There was noted vandalism of project property under Lot A Bujagali \u2013Tororo \u2013 Lessos 220kV Transmission line which affected the progress of work. \u2022 There was direct procurement of some non-assigned sub-contractors initially engaged by the terminated contractor to complete works, some of whom had sued UETCL over issues concerning the termination of the main contractor. \u2022 Contrary to the financing agreement, no new engineer was appointed to monitor and provide independent review of progress of works of the project on the expiry of the Supervising engineer\u2019s contract. \u2022 The performance securities submitted by terminated contractors expired before the end of the project, which exposed UETCL to uncovered risks of project non-performance by the contractor."], ["25", "Hoima - Nkenda Transmission Lines **Opinion** Unqualified", "\u2022 A sum of UGX.12,662,000,172 meant to fund Resettlement Action Plan activities (way leaves and easement), remained un-disbursed to the Project Affected Persons as at 30th June 2019 despite the project completion on 31st July 2018. By the end of June 2019, 54 Project Affected Persons out of 2,119 PAPs remained uncompensated. \u2022 A sum of UGX.1,929,367,113 relating to unpaid taxes and penalties on imported services by the Nkenda-Hoima transmission line contractor during the financial year 2016/2017 remained unsettled with URA and continues to attract interest and penalties."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["23", "Mbarara - Nkenda; Tororo - Lira Transmission Lines **Opinion** Unqualified", "\u2022 There are standing time costs resulting from a claim by a contractor due to delayed acquisition of right of way amounting to USD.9,769,837 and UGX.4,548,082,000 and interest amounting to USD.166,378.10 and UGX.528,618,788. \u2022 There are commitment charges of UGX. 815,833,937 on the undisbursed loan from the African Development Fund. The commitment charges are attributed to inadequate absorption of the loan. \u2022 There were significant delays and challenges in the land titling transfer process whereby out of the expected 18 titles on the Tororo-Lira Line, none has been processed while out of the 53 titles expected on the Mbarara-Nkenda line only 18% have been transferred to the project. \u2022 There were significant delays in project implementation for the Tororo-Lira transmission line since 2010 with stringing of conductor and earth wire at only 40%. \u2022 There are outstanding compensations whereby out of 4,701 PAPs on the Tororo-Lira line, 358 (7.6%) are still pending while on the Mbarara-Nkenda line, out of 1689 PAPs, 227 (12%) are pending."], ["24", "Nile Equatorial lakes subsidiary Action Plan (NELSAP) **Opinion** Unqualified", "\u2022 The project lost funding of USD 12,216,194 as a result of failure to absorb the money disbursed within the disbursement period. \u2022 There were delays in execution of the project, which was started in 2012 and scheduled to end by January 2015 but had not been completed by the end of the financial year. This was attributed to delays in acquisition of right of way, delays in procurement processes and approval of drawings, change orders and shifting the scope of works. \u2022 The project has not recovered an outstanding receivable of USD 492,515 relating to advance payments made to terminated contractors of Jyoti structures limited and Insolux Ingenieria S.A. \u2022 Due to delays in the execution of the project, project costs such as supervision, material prices, site administrative costs, land value, and insurance escalated leading to requests for supplementary funding. \u2022 There was noted vandalism of project property under Lot A Bujagali \u2013Tororo \u2013 Lessos 220kV Transmission line which affected the progress of work. \u2022 There was direct procurement of some non-assigned sub-contractors initially engaged by the terminated contractor to complete works, some of whom had sued UETCL over issues concerning the termination of the main contractor. \u2022 Contrary to the financing agreement, no new engineer was appointed to monitor and provide independent review of progress of works of the project on the expiry of the Supervising engineer\u2019s contract. \u2022 The performance securities submitted by terminated contractors expired before the end of the project, which exposed UETCL to uncovered risks of project non-performance by the contractor."], ["25", "Hoima - Nkenda Transmission Lines **Opinion** Unqualified", "\u2022 A sum of UGX.12,662,000,172 meant to fund Resettlement Action Plan activities (way leaves and easement), remained un-disbursed to the Project Affected Persons as at 30th June 2019 despite the project completion on 31st July 2018. By the end of June 2019, 54 Project Affected Persons out of 2,119 PAPs remained uncompensated. \u2022 A sum of UGX.1,929,367,113 relating to unpaid taxes and penalties on imported services by the Nkenda-Hoima transmission line contractor during the financial year 2016/2017 remained unsettled with URA and continues to attract interest and penalties."], ["26", "Hoima \u2013 Kinyara \u2013 Kafu Transmission Line **Opinion** Unqualified", "\u2022 The Hoima-Kafu transmission line faces funding challenges resulting from failure to realise a saving from the ESDP project on Hoima-Kinyara transmission line (TL) as had been anticipated and arranged. \u2022 There was an unspent balance of USD.1,893,414 (UGX.6,996,712,036) out of the total release of USD.3,413,551 (UGX.11,022,478,333) on the GOU counterpart funding meant for compensation of Project Affected Persons. \u2022 There was a delay in compensation of PAPs with only 293 (57.7%) of the 508 identified PAPs paid, leaving a balance of 215 PAPs unpaid."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "199", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["27", "Uganda Electricity Credit Capitalization Company Limited (UECCCL) **Opinion** Unqualified", "\u2022 No material issues to be reported on."], ["", "**EDUCATION SECTOR**", ""], ["1", "Ministry of Education and sports (MoES) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.5,745,128,815 representing 2%. Further, the entity remained with unspent balance of UGX. 13,126,982,181 representing absorption level of 95%. \u2022 I sampled and reviewed 59 outputs/activities with a budget of UGX123b representing 43% of the total budget and noted that out of 59 outputs/ activities assessed/reviewed, 2 outputs/ activities representing 0.1% of the total outputs/ activities were not quantified to enable measurement of performance. \u2022 Funds amounting to UGX.412,532,900 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears increased by 28% from UGX.20,743,534,855 in the previous year to UGX.26,560,530,061 in the year under review. These arrears remained unsettled at the close of the year. \u2022 Notes to the financial statements revealed that funds totalling to UGX.2,186,383,892, advanced to various schools for construction and rehabilitation of institutional structures and purchase of machinery and equipment remained outstanding at the end of the financial year under review. \u2022 Management of the Ministry breached the terms of the agreement by delaying to pay a supplier and this resulted into accumulated interest of UGX.524, 078,842. The payment was nugatory. \u2022 I noted that the ministry budgeted for only UGX.12, 924,912,876 in respect of domestic arrears despite having arrears of UGX.20, 743,534,855 at the beginning of the F/Y. I further noted that the Ministry settled arrears totalling to UGX.10, 919,497,325 during the year despite the under budgeting. \u2022 I noted a number of issues during the audit of Ministry subventions including; Outstanding domestic arrears, under collection of NTR and weaknesses in human resources management. \u2022 I noted that the Ministry had Shortcomings in the implementation of the provisions in the Ministry of Public Service circular standing instructions on staff performance management. The gaps identified include; non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 There were delays in land title processing, with only one land title out of the compensations made being submitted to UETCL."], "type": "table"}}, {"content": [["27", "Uganda Electricity Credit Capitalization Company Limited (UECCCL) **Opinion** Unqualified", "\u2022 No material issues to be reported on."], ["", "**EDUCATION SECTOR**", ""], ["1", "Ministry of Education and sports (MoES) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.5,745,128,815 representing 2%. Further, the entity remained with unspent balance of UGX. 13,126,982,181 representing absorption level of 95%. \u2022 I sampled and reviewed 59 outputs/activities with a budget of UGX123b representing 43% of the total budget and noted that out of 59 outputs/ activities assessed/reviewed, 2 outputs/ activities representing 0.1% of the total outputs/ activities were not quantified to enable measurement of performance. \u2022 Funds amounting to UGX.412,532,900 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears increased by 28% from UGX.20,743,534,855 in the previous year to UGX.26,560,530,061 in the year under review. These arrears remained unsettled at the close of the year. \u2022 Notes to the financial statements revealed that funds totalling to UGX.2,186,383,892, advanced to various schools for construction and rehabilitation of institutional structures and purchase of machinery and equipment remained outstanding at the end of the financial year under review. \u2022 Management of the Ministry breached the terms of the agreement by delaying to pay a supplier and this resulted into accumulated interest of UGX.524, 078,842. The payment was nugatory. \u2022 I noted that the ministry budgeted for only UGX.12, 924,912,876 in respect of domestic arrears despite having arrears of UGX.20, 743,534,855 at the beginning of the F/Y. I further noted that the Ministry settled arrears totalling to UGX.10, 919,497,325 during the year despite the under budgeting. \u2022 I noted a number of issues during the audit of Ministry subventions including; Outstanding domestic arrears, under collection of NTR and weaknesses in human resources management. \u2022 I noted that the Ministry had Shortcomings in the implementation of the provisions in the Ministry of Public Service circular standing instructions on staff performance management. The gaps identified include; non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance."], ["2", "Uganda Skills Development Project-1338-IDA \u2013 MOES Component **Opinion** Unqualified", "\u2022 I noted that UGX.27.641bn (USD.7.521million) (36.6%) was received from World Bank during the financial year against a budget of UGX.75.603bn resulting into Underperformance of UGX.49.413bn (63.4%). The low disbursement was attributed to absorption challenges. \u2022 Out of UGX.27.641bn (USD.7.521million) received from the IDA during the financial year under review, only UGX.14.569bn (USD.3.786million) was spent by the project resulting into unspent balance of UGX.13.072bn representing an absorption level of only 52.7%. The absorption challenges were attributed to procurement delays. \u2022 A review of the loan disbursement schedules revealed that a sum of only USD.13,249,327 (16.9%) out of the total project funding of USD.78,200,000 had been disbursed and received by the Project despite having only 14 months (23%) project life remaining as of June 2019."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 There were delays in land title processing, with only one land title out of the compensations made being submitted to UETCL."], "type": "table"}}, {"content": "200", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["3", "Kyambogo University **Opinion** Unqualified", "\u2022 I noted that out of the budgeted NTR of UGX.89,588,010,633 for the year 2018/19, only UGX.72,783,569,307 was collected representing performance of only 81.2% of the target. \u2022 I noted that the University received off-budget financing to a tune of UGX.3,289,577,154 which was not paid into the consolidated fund and not appropriated by Parliament as required by the law. \u2022 The entity budgeted to receive UGX.146,057,584,540 however UGX.134,909,819,105 was warranted resulting into a budget shortfall of UGX.11,147,765,435 representing 92% performance. \u2022 Funds totalling to UGX.335,231,828 remained unspent at the end of the financial year representing an absorption level of 99.9%. \u2022 I noted that seven (7) activities representing 27% of the assessed activities were not quantified to enable measurement of performance. \u2022 Out of the 19 quantified activities assessed, 14 outputs/activities representing 74% were fully implemented while 5 outputs/activities representing 26% were partially implemented. \u2022 I noted accumulation of Receivables to the tune of UGX.7,540,876,110 as at 30th June 2019. \u2022 A trend analysis of the domestic arrears showed a movement of arrears from UGX.11,050,752,481 in the previous year to UGX.12,468,723,877 at the close of the year under review, an increase of 12.8%. \u2022 I observed that only UGX.1,100,309,563 (10%) was provided for domestic arrears for the FYR:2018/19 despite the accumulated bills of UGX.11,050,752,481 that remained un-paid in the previous FYR:2017/18 resulting into a funding gap of UGX.9,950,442,918 (90%). \u2022 Payments totalling to UGX.463,645,863 were made for arrears that were not disclosed in the prior year\u2019s financial statements. \u2022 Losses of public assets including computers, an ox-plough and other machinery through theft were noted. \u2022 Wasteful expenditure in Court awards totalling to UGX.2,198,708,917 and un-paid court awards amounting to UGX.652,753,428 were noted. There was also excess payment of court awards by UGX.244,468,789. \u2022 Funds totalling UGX.296,603,084 remained unaccounted for. \u2022 There was under Remittance of Statutory deductions to the tune of UGX.1,331,242,776. \u2022 I noted that out of the teaching staff establishment of 736 positions, the University only had 427 (58%) permanent academic staff creating a variance of 309 (42%) staff. \u2022 Shortcomings were noted in the implementation of the provisions in the Kyambogo Human Resource manual on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, Performance Appraisals and lack of mechanism to monitor staff attendance. \u2022 There was lack of Annual Report on the affiliated Institutions and evidence of supervision of affiliated institutions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I further noted that only USD.5,368,424.25 (40.5%) of the total grant received by the Ministry had been absorbed leaving a balance of USD.7,880,902.75 on project and colleges bank accounts. \u2022 A review of the 20 activities implemented by the project during the FY revealed that seven (7) activities representing 35% of the assessed activities were not quantified in the Annual work plan to enable measurement of performance. Further, Out of the 13 quantified outputs/activities assessed, only 1 output/activity representing 7.7% was fully implemented, 3 outputs/activities representing 23% were partially implemented while 9 outputs/activities representing 69.2% were not implemented at all. \u2022 I noted that a total of UGX.2,629,647,579 still existed on Institutions accounts unutilized as at year end. \u2022 Audit noted that a total amount of USD.5,368,424.25 which relates to the Project donor component (from project inception) was paid outside IFMS."], "type": "table"}}, {"content": "201", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["5", "NOHRED Project Makerere **Opinion** Unqualified", "\u2022 No material issues to report on."], ["6", "Petroleum Geoscience Collaboration Programme (ENPE II Project) Makerere **Opinion** Unqualified", "\u2022 No material issues noted."], ["7", "Makerere University Holding Company Limited **Opinion** Unqualified", "\u2022 Included in the statement of financial position on page 8 of the financial statements are accumulated payables of UGX.386,748,722. \u2022 Included in the statement of financial position on page 8 and note 12 of the accounts are accumulated receivables of UGX.317, 854,018. \u2022 It was noted that out of the 5 commercial entities meant to be managed by Makerere University Holdings Limited except for the Guest House all the other business units have never been transferred to the company and no new investments have been set up to-date."], ["8", "Makerere \u2013 SIDA Bilateral Research Program", "\u2022 No material Issues to report on."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 4", "SECTOR AND ENTITY Makerere University Kampala Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 The entity budgeted to receive UGX. 307,913,199,459 however UGX.302,743,273,917 was warranted resulting into a budget shortfall of UGX. 5,169,925,542 representing 1.68%%. It was also noted that out of the budgeted revenue of UGX.91.27 billion only UGX.88.32 billion was collected representing performance of 96.8% of the target. \u2022 Out of the warrants of UGX.302,743,273,917 only UGX.300,903,846,288 was spent by the entity resulting into unspent balance of UGX.1,839,427,692 representing an absorption level of 99.4%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \u2022 Out of 97 activities assessed, 65 activities representing 67% of the total activities were not quantified to enable adequate measurement of performance. Management reported in generic ways, i.e. Procurement of assorted general and specialized laboratory equipment across the colleges, Delivery and installation of laboratory and teaching equipment for the department of Dentistry, Furniture of colleges and non- teaching units among others. \u2022 Out of the 32 quantified activities assessed, 2 activities representing 6% were fully implemented; 13 activities representing 41% was partially implemented while 17 activities representing 53% was not implemented at all. \u2022 The Pension Liabilities of the University has increased to UGX.23,920,219,207 resulting from accumulation of In-House Retirement Benefits. The pension liabilities were originally UGX.12,807,880,678 as at 31st March 2009. \u2022 The entity payables have increased to UGX 22,108,111,071 mainly due to non-payment of withheld PAYE (UGX6,525,834,601), NSSF contribution (UGX.872,408,282), Accumulated salary arrears (UGX976,318,137), and other creditors for goods and services (UGX.14,505,652,462). \u2022 It was noted that NTR of UGX2,729,269,204 and US$696,784.16 collected from short courses and rental income was not remitted to the Consolidated Fund. \u2022 Staff management initiatives as directed by Ministry of Public Service were not fully implemented. The University 142 Senior Management staff did not sign performance agreements; 0nly 218 out of 1,441 staff were appraised; the university did not hold mid-term performance reviews, and the entity had not developed and operationalized a client\u2019s charter."], "type": "table"}}, {"content": "202", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["9", "Makerere University Africa Centre of Excellence in Materials, Product Development and Nano-Technology Project (MAPRONANO) **Opinion** Unqualified", "\u2022 It was noted that out of the budgeted USD.1,237,000 in the year under review, only USD960,562 was received by MAPRONANO Project reflecting underfunding of USD.276,438. Under funding led to partial implementation of activities and non-implementation of some activities. \u2022 It was noted that a sum of USD.115,885 was spent over and above the approved budget lines contrary to schedule 2, section B, (3) of the financing agreement which requires prior written approval from the International Development Association to spend on activities not included in the annual work plan. \u2022 It was noted that all the regional, International and short courses offered by MAPRONANO Project management were not yet accredited."], ["10", "Makerere University Regional center for crop Improvement (MARCCI) Project **Opinion** Unqualified", "\u2022 It was noted that out of the budgeted amount of USD.2,114,670 in the year under review, only USD.917,572 was received by MaRCCI Project reflecting underfunding of USD 1,197,098 (57%). As a result, out of the 70 planned activities, 25 were partially implemented while 45 were not implemented at all. \u2022 It was noted that MaRCCI offers the following courses; PhD in Plant breeding and Biotechnology, and MSc in Plant breeding and Seeds system and other short courses but these were not internationally and regionally accredited as required under the grant agreement."], ["11", "Gulu University **Opinion** Qualified", "\u2022 The accounts of the University were marred with material inconsistences, which included; un- explained variances in revenue collected (Ugx. 4,293,751,811) misstatement in statement of Appropriation Account (Ugx. 1,541,544,931) and overstatement of assets (Ugx. 1,384,634,896) among other things which led to qualification of the Accounts. \u2022 The university budgeted to receive UGX.44,703,868,323, but actually received UGX.44,842,503,357, indicating 103% performance. However, UGX.48,017,930,393 was spent by the entity representing an absorption level of 100.7%. This implies that the University spent above the amount released to it by UGX.3,175,427,036. I was not given an explanation on the source of additional funding. \u2022 Out of the 20 quantified activities assessed, 7 activities representing 35% were fully implemented, 6 activities representing 30% were partially implemented while 7 activities representing 35% were not implemented at all. \u2022 I noted that funds to the tune of UGX.2,134,892,736 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking or obtaining the necessary approvals. \u2022 I noted that expenditure worth UGX.424,704,250 lacked payment vouchers and other supporting documentation. \u2022 Revenue collected to the tune of UGX.3,985,002,759 was spent at source without remitting it to the consolidated fund. \u2022 The University has an approved organization structure of 1341 staff out of which only 446 posts have been filled, leaving a balance of 895 posts vacant. \u2022 It was noted that the university did not comply with Public Service staff management initiatives. For example, six (6) top managers did not sign performance agreements, 446 did not undergo individual performance reviews, and appraisal reports for the 446 staff in post were not submitted to the University secretary by the due date, and only staff developed performance plans."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["9", "Makerere University Africa Centre of Excellence in Materials, Product Development and Nano-Technology Project (MAPRONANO) **Opinion** Unqualified", "\u2022 It was noted that out of the budgeted USD.1,237,000 in the year under review, only USD960,562 was received by MAPRONANO Project reflecting underfunding of USD.276,438. Under funding led to partial implementation of activities and non-implementation of some activities. \u2022 It was noted that a sum of USD.115,885 was spent over and above the approved budget lines contrary to schedule 2, section B, (3) of the financing agreement which requires prior written approval from the International Development Association to spend on activities not included in the annual work plan. \u2022 It was noted that all the regional, International and short courses offered by MAPRONANO Project management were not yet accredited."], ["10", "Makerere University Regional center for crop Improvement (MARCCI) Project **Opinion** Unqualified", "\u2022 It was noted that out of the budgeted amount of USD.2,114,670 in the year under review, only USD.917,572 was received by MaRCCI Project reflecting underfunding of USD 1,197,098 (57%). As a result, out of the 70 planned activities, 25 were partially implemented while 45 were not implemented at all. \u2022 It was noted that MaRCCI offers the following courses; PhD in Plant breeding and Biotechnology, and MSc in Plant breeding and Seeds system and other short courses but these were not internationally and regionally accredited as required under the grant agreement."], ["11", "Gulu University **Opinion** Qualified", "\u2022 The accounts of the University were marred with material inconsistences, which included; un- explained variances in revenue collected (Ugx. 4,293,751,811) misstatement in statement of Appropriation Account (Ugx. 1,541,544,931) and overstatement of assets (Ugx. 1,384,634,896) among other things which led to qualification of the Accounts. \u2022 The university budgeted to receive UGX.44,703,868,323, but actually received UGX.44,842,503,357, indicating 103% performance. However, UGX.48,017,930,393 was spent by the entity representing an absorption level of 100.7%. This implies that the University spent above the amount released to it by UGX.3,175,427,036. I was not given an explanation on the source of additional funding. \u2022 Out of the 20 quantified activities assessed, 7 activities representing 35% were fully implemented, 6 activities representing 30% were partially implemented while 7 activities representing 35% were not implemented at all. \u2022 I noted that funds to the tune of UGX.2,134,892,736 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking or obtaining the necessary approvals. \u2022 I noted that expenditure worth UGX.424,704,250 lacked payment vouchers and other supporting documentation. \u2022 Revenue collected to the tune of UGX.3,985,002,759 was spent at source without remitting it to the consolidated fund. \u2022 The University has an approved organization structure of 1341 staff out of which only 446 posts have been filled, leaving a balance of 895 posts vacant. \u2022 It was noted that the university did not comply with Public Service staff management initiatives. For example, six (6) top managers did not sign performance agreements, 446 did not undergo individual performance reviews, and appraisal reports for the 446 staff in post were not submitted to the University secretary by the due date, and only staff developed performance plans."], ["12", "Nakivubo War Memorial Stadium **Opinion** Qualified", "\u2022 I noted some inconsistencies in the amounts presented in the financial statements. The inconsistencies imply that the financial statements are misstated. \u2022 There was a shortfall in revenue amounting to UGX.206,000,000 representing representing 56% of the approved budget amount of UGX.368,954,337."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "203", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["13", "Higher Education Students Financing Board (HESFB) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1,401,004,211 representing 95% performance. \u2022 There was no evidence that the Accounting Officer submitted the annual budget performance reports to the Ministry by 31st July 2019 as required by the Regulations. \u2022 I noted cases where the information reported in the Quarterly performance reports by the Board was inadequate. \u2022 I reviewed 26 activities implemented under 8 program outputs/Budget items worth UGX.25.89bn representing 88% of the total budget and noted that 18 activities representing 69% were fully implemented, 3 activities representing 12% were partially implemented while 5 activities representing 19% were not implemented at all. \u2022 Audit noted that the approved 2018/19 budget and work plans of the Board were inconsistent with the overall Sector Budget in relation to the budgeted number of students to be given loans in the FYR:2018/19. \u2022 A review of the Strategic plan 2017/18-2019/20 revealed that a number of activities that should have been implemented by the financial year 2018/19, the second year of the three (3) year Strategic Plan had not been implemented. \u2022 Failure to amortize the Loan amount due of UGX.15,417,740,798 over the expected recovery period. \u2022 Low Students\u2019 Financing Rate. The Board has on average managed to finance only 43% of the total applicants. \u2022 Low Loan Recovery Rates. The amount recovered is only UGX.40,424,432 (3%) of the expected amount to be recovered of UGX.1,541,774,080 in the financial year 2018/19. \u2022 I noted that the mandate of management of the scholarships by the Government of Uganda has not been handed over to the Board."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I noted that Out of the total revenue UGX.162,565,000, a sum of UGX.157,600,306 was spent by the entity resulting into unspent balance of UGX.4,964,694 representing an absorption level of 97%. \u2022 The stadium had outstanding debts totalling to UGX.516,676,784 which relate to prior year periods. I further observed that management had not developed a policy on provisions and write off of bad debts. \u2022 The stadium had outstanding creditors totaling to UGX.398,792,494 at the closure of the financial year. It was noted that the liability had grown from UGX.345,509,041 an increase of UGX.53,283,453(15%). \u2022 I noted that management signed PPP agreement with a private developer without considering proposed amendments by the Attorney General. \u2022 I noted that the tenure of the PPP agreement between NWMS and a private developer was never specified. This undermines the efficiency and effectiveness of implementation of obligations of each party. \u2022 The Board of Trustees of the NWMS (contracting authority) failed to prepare and submit to the minister project monitoring reports for the period under review. I was not able to verify the performance of the PPP arrangement and the progress so far made under the project. \u2022 Contrary to Section 28 (2) of the PPP Act 2015, the private party (Ham Enterprises) neither submitted any annual report nor audited financial statements to the contracting authority. This creates a risk of significant challenges in confirming and certifying the total amount invested by the private party. \u2022 I noted that some provisions in the Act governing NWMS were outdated and can no longer efficiently serve the needs of the day. I further noted that the trust operates without a strategic plan."], "type": "table"}}, {"content": "204", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["14", "Uganda Teacher and School Effectiveness Project-1296 IDA (UTSEP) **Opinion** Unqualified", "\u2022 I noted that the project had an opening balance of USD11,680,694, received a total amount of USD22,483,675 resulting into a total amount of USD34,163,869 available for spending during the year under review. However, only USD25,709,058 was spent resulting into unspent balance of USD8,454,810 representing an absorption level of 75%. \u2022 There was an off budget financing of USD8, 714,252 contrary to Paragraph 24.6.2 of Treasury instructions which requires an Accounting Officer to ensure that all planned development partner disbursements under his or her vote are appropriated by Parliament. the project received a total amount of USD22,483,675 against the appropriated amount of USD13,769,423. \u2022 I observed that out of the 53 quantified outputs/activities assessed, 38 outputs/activities representing 72% were fully implemented, 7 outputs/activities representing 13% were partially implemented while 8 outputs/activities representing 15% were not implemented at all by the end of the financial year under review. \u2022 There was delayed commencement of construction projects. I noted that all the site possession for construction works under centralized modality was done beyond 30 days from the date of signing. \u2022 I noted that payments amounting to UGX.7,551,661,934 to contractors were made beyond the stipulated maximum of 30 days from the date of certification which was specified in paragraph 41 of the General Condition of Contracts. for Construction of Facilities at selected Primary Schools which requires the Employer (UTSEP/MoES) to pay the Contractors within 28-30 days from the date of each certification."], ["15", "Skills Development Project-1338-IDA - PSFU Component **Opinion** Unqualified", "\u2022 The Project budgeted to receive UGX.27.361bn (USD.7.6mn) from IDA during the financial year, however UGX.16.479bn (USD.4.427mn) was availed resulting into a budget shortfall of UGX.10.882bn (USD.3.173mn) representing 60% revenue performance. \u2022 Out of a total amount of UGX.19.823bn (USD.5.345mn) comprising of opening cash balance of UGX.3.344bn (USD.0.918mn) and UGX.16.479bn (USD.4.427mn) received from IDA during the financial year, only UGX.14.338bn (USD.3.862mn) was spent by the project resulting into unspent balance of UGX.5.484bn (USD.1.484mn). This represents an absorption level of 72%. \u2022 Out of the 31 activities assessed, 16 activities representing 51.6% were fully implemented, 8 activities representing 25.8% were partially implemented while 7 activities representing 22.6% were not implemented at all. \u2022 Despite the positive progress in achievement of project target results, audit noted that the project has made no disbursements so far under Window 4 which relate to prior learning, despite the project having only 14 months to closure as of June 2019."], ["16", "Uganda National Examinations Board (UNEB) **Opinion** Unqualified", "\u2022 Out of the revenue budget of UGX.115,481,707,578 a sum of UGX.115,480,679,108 representing 99.9% was realized representing 99.9% performance. \u2022 Out of the total revenue; UGX.115,479,364,702 was spent by the Board resulting into unspent balance of UGX.1,314,406 representing an absorption level of 99.9%. However; there was no evidence that the Accounting Officer submitted the annual budget performance reports to the Ministry by 31st July 2019 as required by the Regulations. \u2022 Review of the 4th Quarter Performance report indicated that out of a total of 37 activities analyzed, the implementation for 5 (13.5%) activities was not adequately reported in the Performance report. \u2022 Out of the 29 quantified activities assessed, 23 outputs/activities representing 79% were fully implemented while 6 outputs/activities representing 21% were partially implemented. \u2022 A review of the board\u2019s three (3) year strategic plan of 2017/2018 to 2019/2020 revealed that a number of outputs that had been planned for delivery by the end"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Absence of Key Governing Policies including; the Risk Management policy, ICT policy and Loans recovery policy. \u2022 Shortcomings were noted in the implementation of the Staff Performance Management Initiatives. The gaps identified include; Non development of Performance Agreements and Performance Plans, Non-Completion of Quarterly Performance Reviews and lack of a Client Charter."], "type": "table"}}, {"content": [["14", "Uganda Teacher and School Effectiveness Project-1296 IDA (UTSEP) **Opinion** Unqualified", "\u2022 I noted that the project had an opening balance of USD11,680,694, received a total amount of USD22,483,675 resulting into a total amount of USD34,163,869 available for spending during the year under review. However, only USD25,709,058 was spent resulting into unspent balance of USD8,454,810 representing an absorption level of 75%. \u2022 There was an off budget financing of USD8, 714,252 contrary to Paragraph 24.6.2 of Treasury instructions which requires an Accounting Officer to ensure that all planned development partner disbursements under his or her vote are appropriated by Parliament. the project received a total amount of USD22,483,675 against the appropriated amount of USD13,769,423. \u2022 I observed that out of the 53 quantified outputs/activities assessed, 38 outputs/activities representing 72% were fully implemented, 7 outputs/activities representing 13% were partially implemented while 8 outputs/activities representing 15% were not implemented at all by the end of the financial year under review. \u2022 There was delayed commencement of construction projects. I noted that all the site possession for construction works under centralized modality was done beyond 30 days from the date of signing. \u2022 I noted that payments amounting to UGX.7,551,661,934 to contractors were made beyond the stipulated maximum of 30 days from the date of certification which was specified in paragraph 41 of the General Condition of Contracts. for Construction of Facilities at selected Primary Schools which requires the Employer (UTSEP/MoES) to pay the Contractors within 28-30 days from the date of each certification."], ["15", "Skills Development Project-1338-IDA - PSFU Component **Opinion** Unqualified", "\u2022 The Project budgeted to receive UGX.27.361bn (USD.7.6mn) from IDA during the financial year, however UGX.16.479bn (USD.4.427mn) was availed resulting into a budget shortfall of UGX.10.882bn (USD.3.173mn) representing 60% revenue performance. \u2022 Out of a total amount of UGX.19.823bn (USD.5.345mn) comprising of opening cash balance of UGX.3.344bn (USD.0.918mn) and UGX.16.479bn (USD.4.427mn) received from IDA during the financial year, only UGX.14.338bn (USD.3.862mn) was spent by the project resulting into unspent balance of UGX.5.484bn (USD.1.484mn). This represents an absorption level of 72%. \u2022 Out of the 31 activities assessed, 16 activities representing 51.6% were fully implemented, 8 activities representing 25.8% were partially implemented while 7 activities representing 22.6% were not implemented at all. \u2022 Despite the positive progress in achievement of project target results, audit noted that the project has made no disbursements so far under Window 4 which relate to prior learning, despite the project having only 14 months to closure as of June 2019."], ["16", "Uganda National Examinations Board (UNEB) **Opinion** Unqualified", "\u2022 Out of the revenue budget of UGX.115,481,707,578 a sum of UGX.115,480,679,108 representing 99.9% was realized representing 99.9% performance. \u2022 Out of the total revenue; UGX.115,479,364,702 was spent by the Board resulting into unspent balance of UGX.1,314,406 representing an absorption level of 99.9%. However; there was no evidence that the Accounting Officer submitted the annual budget performance reports to the Ministry by 31st July 2019 as required by the Regulations. \u2022 Review of the 4th Quarter Performance report indicated that out of a total of 37 activities analyzed, the implementation for 5 (13.5%) activities was not adequately reported in the Performance report. \u2022 Out of the 29 quantified activities assessed, 23 outputs/activities representing 79% were fully implemented while 6 outputs/activities representing 21% were partially implemented. \u2022 A review of the board\u2019s three (3) year strategic plan of 2017/2018 to 2019/2020 revealed that a number of outputs that had been planned for delivery by the end"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Absence of Key Governing Policies including; the Risk Management policy, ICT policy and Loans recovery policy. \u2022 Shortcomings were noted in the implementation of the Staff Performance Management Initiatives. The gaps identified include; Non development of Performance Agreements and Performance Plans, Non-Completion of Quarterly Performance Reviews and lack of a Client Charter."], "type": "table"}}, {"content": "205", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or", "page": 129, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Sn SECTOR AND ENTITY", "metadata": {"headings": [{"headings_0": {"content": "Sn SECTOR AND ENTITY", "page": 219, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "17 \nMakerere \nUniversity Business School (MUBS)", "metadata": {"headings": [{"headings_0": {"content": "Sn SECTOR AND ENTITY", "page": 219, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS", "page": 130, "level": 3}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 219, "level": 2}}, {"headings_1": {"content": "Sn SECTOR AND ENTITY", "page": 219, "level": 5}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Unqualified \n18 Lira University", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 219, "level": 2}}, {"headings_1": {"content": "Sn SECTOR AND ENTITY", "page": 219, "level": 5}}, [{"headings_0": {"content": "Opinion", "page": 219, "level": 2}}, {"headings_1": {"content": "Sn SECTOR AND ENTITY", "page": 219, "level": 5}}]], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "Unqualified", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "SUMMARY OF KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": "of the financial year 2018/2019 remained either unimplemented or partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- Assessment of staff performance management revealed; failure to develop Performance Agreements, performance plans and the performance improvement plans.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}, [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}]], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- The current UNEB Act has clauses which financially constrain the board from holding of prescribed meetings due to the large membership of over fifty. An amendment bill approved by Cabinet to address the weaknesses is still under process.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- It was noted that out of the budgeted revenue of UGX.51.892Bn only UGX.38.181Bn was realized representing performance of 73.6 % of the target.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "- 21 out of the 37 activities assessed representing 57% of the total activities were not quantified to enable measurement of performance. Management reported in generic ways such as carrying out field attachment activities and supervision of students, providing reading materials by increasing book ratio through e - books, facilitating students with disabilities with helpers and gadgets.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}, [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}]], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- Although the entity absorbed (100%) of the funds that were released, some of the activities remained either partially or not implemented at all. Out of the 16 quantified activities assessed, five (5) activities representing 31% were fully implemented, 9 activities representing 56% were partially implemented while two (2) activities representing 13% were not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- I noted that funds amounting to UGX.141,363,732 were irregularly diverted from the activities on which they were budgeted for, without seeking the necessary approvals.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "- The School accumulated domestic arrears of UGX.19,084,373,665 by the end of the financial year under review. This rose by 177% from the previous year\u2019s arrears of UGX.10,793,305,009. Also, included in the arrears total balance is UGX.8,610,930,762 payable to Uganda Consolidated Fund which resulted from the School\u2019s failure to transfer back some of money advanced from UCF and functional fees of UGX.975,461,400 due to Makerere University for the financial year 2018/ 2019 not paid.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- The entity paid domestic arrears of UGX.1,227,876,796 during the year, without budget provision. Out of the paid amount, UGX.1,186,885,042 related to unremitted functional fees to Makerere University.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- A number of staff members were found to be in acting positions for a period of more than six (6) months with no evidence that extensions were expressly authorized by the appointing authority.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- MUBS Arua campus has not obtained accreditation from NCHE and yet is admitting students and conducting lectures.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}, [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}]], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- All the 24 members of Senior Management had not signed Performance Agreements.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- A total of 1,027 staff in post at the beginning of the financial year 2018/19, had not filled in the annual performance plans.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- There were no quarterly performance reviews undertaken by the staff during the year under review.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "- I noted that cases that require administrative investigation took averagely 5 months to be concluded and those that required police investigations took averagely 15 months.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- The entity had not developed and operationalized a client\u2019s charter as required by the standing orders.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- A number of contracts lacked performance securities as required by the law.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- Local service tax of UGX.92,715,000 deducted from the University employees was not remitted to the respective local councils.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- There was a shortfall in Non-Tax Revenue (NTR) of UGX.1.415Bn representing 36% of the budgeted NTR.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}, [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}]], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- The university anticipated to receive UGX.18.544Bn as per its revised and approved budget, however a total UGX.16.917Bn (91.2%) was warranted resulting into a budget under performance of UGX.1.626Bn representing 8.8 %.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "- Out of the warranted amount of UGX. 16.917Bn, a sum of UGX.16.886Bn was spent by the university resulting into unspent balance of UGX.30,709,890, thus leading to an absorption level of 99.8%.", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "list"}}, {"content": "206", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["19", "Kabale University **Opinion** Unqualified", "\u2022 I noted that there was inadequate forecasting of NTR as UGX.5,877,567,374 was collected out of the budgeted revenue collection of UGX.5,188,388,140 for the financial year 2018/19 representing a performance of 113% of the target. \u2022 Funds totalling to UGX.93,884,245 remained unspent at the end of the financial year representing an absorption level of 99.6%. \u2022 I sampled 9 out-puts worth UGX.15.74billion representing 62.5% of the total budget and noted that 4 outputs/activities representing 50% were fully implemented, 4 outputs/activities representing 50% were partially implemented, while 1 output/activity representing 11.2% could not be assessed due to non-quantification of outputs. \u2022 Review of the 4th Quarter performance report noted that the reported amounts spent on different voted outputs were at variance with the amounts spent as per IFMS detailed budget analysis report. \u2022 I noted existence of long outstanding arrears totalling to UGX.1,872,390,164. \u2022 I noted that out of the revised teaching staff establishment of 1062 positions, the University only had 184 (17%) permanent academic staff creating a variance of 878 (83%) staff. \u2022 I noted that Kabale University does not have a rewards and sanctions committee as required by the guidelines. \u2022 Management has not yet developed a client\u2019s charter as required by the standing orders."], ["20", "Mbarara University of Science and Technology (MUST) **Opinion** Unqualified", "\u2022 Out of the budget of UGX.52,186,292,240 the University received UGX.52,184,241,959 (99.9%) resulting into a shortfall of only UGX.2,050,281. \u2022 Out of the warrants of UGX.52,184,241,959 a sum of UGX.51,838,890,797 (99.3%) was spent by the entity resulting into unspent balance of UGX.345,351,162. \u2022 I noted that the University received off-budget financing of UGX.9,230,134,027. \u2022 Out of the budgeted revenue of UGX.11,587,693,658 for the year 2018/19, only UGX.11,412,179,867 was collected representing a performance of 98% of the target. \u2022 Review of the implementation of planned activities revealed that out of the 18 outputs assessed, 11 outputs representing 61% were fully implemented, 5 outputs representing 28% were partially implemented while 2 outputs/activities representing 11% were not implemented at all. \u2022 The financial statements revealed that the University had outstanding payables totalling to UGX.286,121,044 at the closure of the financial year under review. The failure to pay teaching allowances in time affects morale of staff. \u2022 The University had outstanding receivables in uncollected student fees of UGX.220,535,081. \u2022 The University lost three (3) cases and made payments totaling to UGX.123,350,280 in court awards and legal costs. \u2022 The University used direct sourcing on procurement of repair and servicing of Motor vehicles totalling to UGX.239,066,000 without adequate justification. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no performance improvement plans prepared, no Performance"]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 The university had an outstanding liability of UGX.1.056Bn which accrued during the financial year under review. \u2022 The University had outstanding receivables totaling to UGX.213,124,187 at the closure of the financial year. The receivables relate to funds borrowed by Gulu University, which have remained outstanding since the financial year 2013/2014. \u2022 Out of the 498 approved posts for the University, only 214 (43%) were filled leaving 284 (57%) posts vacant. \u2022 Shortcomings were noted in the implementation of the provisions in the ministry of public service circular standing instructions on staff performance management such as non-completion of Performance Plans, lack of performance improvement plans, Performance Appraisals, client charter and absence of rewards and sanctions committee."], "type": "table"}}, {"content": [["19", "Kabale University **Opinion** Unqualified", "\u2022 I noted that there was inadequate forecasting of NTR as UGX.5,877,567,374 was collected out of the budgeted revenue collection of UGX.5,188,388,140 for the financial year 2018/19 representing a performance of 113% of the target. \u2022 Funds totalling to UGX.93,884,245 remained unspent at the end of the financial year representing an absorption level of 99.6%. \u2022 I sampled 9 out-puts worth UGX.15.74billion representing 62.5% of the total budget and noted that 4 outputs/activities representing 50% were fully implemented, 4 outputs/activities representing 50% were partially implemented, while 1 output/activity representing 11.2% could not be assessed due to non-quantification of outputs. \u2022 Review of the 4th Quarter performance report noted that the reported amounts spent on different voted outputs were at variance with the amounts spent as per IFMS detailed budget analysis report. \u2022 I noted existence of long outstanding arrears totalling to UGX.1,872,390,164. \u2022 I noted that out of the revised teaching staff establishment of 1062 positions, the University only had 184 (17%) permanent academic staff creating a variance of 878 (83%) staff. \u2022 I noted that Kabale University does not have a rewards and sanctions committee as required by the guidelines. \u2022 Management has not yet developed a client\u2019s charter as required by the standing orders."], ["20", "Mbarara University of Science and Technology (MUST) **Opinion** Unqualified", "\u2022 Out of the budget of UGX.52,186,292,240 the University received UGX.52,184,241,959 (99.9%) resulting into a shortfall of only UGX.2,050,281. \u2022 Out of the warrants of UGX.52,184,241,959 a sum of UGX.51,838,890,797 (99.3%) was spent by the entity resulting into unspent balance of UGX.345,351,162. \u2022 I noted that the University received off-budget financing of UGX.9,230,134,027. \u2022 Out of the budgeted revenue of UGX.11,587,693,658 for the year 2018/19, only UGX.11,412,179,867 was collected representing a performance of 98% of the target. \u2022 Review of the implementation of planned activities revealed that out of the 18 outputs assessed, 11 outputs representing 61% were fully implemented, 5 outputs representing 28% were partially implemented while 2 outputs/activities representing 11% were not implemented at all. \u2022 The financial statements revealed that the University had outstanding payables totalling to UGX.286,121,044 at the closure of the financial year under review. The failure to pay teaching allowances in time affects morale of staff. \u2022 The University had outstanding receivables in uncollected student fees of UGX.220,535,081. \u2022 The University lost three (3) cases and made payments totaling to UGX.123,350,280 in court awards and legal costs. \u2022 The University used direct sourcing on procurement of repair and servicing of Motor vehicles totalling to UGX.239,066,000 without adequate justification. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no performance improvement plans prepared, no Performance"]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 The university had an outstanding liability of UGX.1.056Bn which accrued during the financial year under review. \u2022 The University had outstanding receivables totaling to UGX.213,124,187 at the closure of the financial year. The receivables relate to funds borrowed by Gulu University, which have remained outstanding since the financial year 2013/2014. \u2022 Out of the 498 approved posts for the University, only 214 (43%) were filled leaving 284 (57%) posts vacant. \u2022 Shortcomings were noted in the implementation of the provisions in the ministry of public service circular standing instructions on staff performance management such as non-completion of Performance Plans, lack of performance improvement plans, Performance Appraisals, client charter and absence of rewards and sanctions committee."], "type": "table"}}, {"content": "207", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["21", "Pharm-Bio Technology and Traditional Medicine Centre (PHARMBIOTRAC) **Opinion** Unqualified", "\u2022 I noted that a sum of only USD.1,795,000 (60.3%) was received in the 2 years of project implementation out of the expected amount of USD.2,978,587 resulting into a shortfall of USD.1,183,587. \u2022 The project lacks strategies and patents to market and protect its innovated products respectively. \u2022 The new laboratory equipment procured on 26th July 2018 had not been fully installed. Besides, the equipment lack insurance. \u2022 I noted delayed Payment of Tuition for new Scholarship Students."], ["22", "Muni University **Opinion** Unqualified", "\u2022 There was a budget shortfall of UGX.48,199,999 representing 0.29%. Further, the entity remained with unspent balance of UGX.187,342,624 representing an absorption level of 98.8%. \u2022 Out of the 17 quantified outputs/activities assessed, 8 outputs/activities representing 47% were fully implemented; 8 outputs/activities representing 47% were partially implemented while 1 output/activity representing 6% was not implemented at all. \u2022 Domestic arrears of UGX.124,198,505 were incurred in the year under review. The arrears remained unsettled at the close of the year. \u2022 A review of the University staff establishment against the accredited and taught courses revealed that out of the approved 136 academic staff posts, only 42(31%) positions were filled leaving 94 (69%) vacancies. \u2022 The University\u2019s land in Bidibidi measuring about 439.58 acres does not have a land title. There is a possibility of land encroachment that may result into loss of the land. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-submission of reports on Performance Appraisals, Performance Improvement Plans to MoPS, lack of mechanism to monitor staff attendance, non-existence of a rewards and sanctions committee and client charter."], ["23", "Uganda Management Institute (UMI) **Opinion** Unqualified", "\u2022 I noted that out of the budgeted revenue of UGX.30,130,073,000, only UGX.19,794,182,141 was collected representing performance of only 65.7% of the target. \u2022 The entity budgeted to receive a total of UGX.38,274,325,314 however UGX.32,214,692,527 was warranted resulting into a budget shortfall of UGX.6,059,632,787 representing 84% performance. \u2022 Funds totalling to UGX.2,368,781,787 remained unspent at the end of the financial year representing an absorption level of 92.6%. \u2022 I noted that eight (8) activities representing 44.4% of the total activities were either not quantified or not reported to enable measurement of performance. \u2022 Out of the 10 quantified activities assessed, 6 outputs/activities representing 60% were fully implemented while 4 outputs/activities representing 40% were partially implemented. \u2022 I noted that 8 outputs achieved as per management performance reports were not reported on in the PBS quarterly performance reports. \u2022 I noted accumulation of Receivables to the tune of UGX.5,755,237,792 as at 30th June 2019 which was attributed to defaulting in fees payments by students. \u2022 Domestic arrears reduced from UGX.3.6bn to 1.38bn. The amount is still significant and was attributed to revenue shortfalls. \u2022 A total amount of UGX.451,230,072 was paid in relation to contract staff salaries and allowances for the previous financial year which had not been disclosed as arrears in the prior year financial statements."]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS Appraisals, Performance Improvement plans, lack of mechanism to monitor staff attendance and Failure to develop a Client Charter. \u2022 One new academic program offered was not yet accredited while accreditation for 22 programs had expired. Teaching of unaccredited and un-reviewed programs may result into nullification of university awards."], "type": "table"}}, {"content": [["21", "Pharm-Bio Technology and Traditional Medicine Centre (PHARMBIOTRAC) **Opinion** Unqualified", "\u2022 I noted that a sum of only USD.1,795,000 (60.3%) was received in the 2 years of project implementation out of the expected amount of USD.2,978,587 resulting into a shortfall of USD.1,183,587. \u2022 The project lacks strategies and patents to market and protect its innovated products respectively. \u2022 The new laboratory equipment procured on 26th July 2018 had not been fully installed. Besides, the equipment lack insurance. \u2022 I noted delayed Payment of Tuition for new Scholarship Students."], ["22", "Muni University **Opinion** Unqualified", "\u2022 There was a budget shortfall of UGX.48,199,999 representing 0.29%. Further, the entity remained with unspent balance of UGX.187,342,624 representing an absorption level of 98.8%. \u2022 Out of the 17 quantified outputs/activities assessed, 8 outputs/activities representing 47% were fully implemented; 8 outputs/activities representing 47% were partially implemented while 1 output/activity representing 6% was not implemented at all. \u2022 Domestic arrears of UGX.124,198,505 were incurred in the year under review. The arrears remained unsettled at the close of the year. \u2022 A review of the University staff establishment against the accredited and taught courses revealed that out of the approved 136 academic staff posts, only 42(31%) positions were filled leaving 94 (69%) vacancies. \u2022 The University\u2019s land in Bidibidi measuring about 439.58 acres does not have a land title. There is a possibility of land encroachment that may result into loss of the land. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-submission of reports on Performance Appraisals, Performance Improvement Plans to MoPS, lack of mechanism to monitor staff attendance, non-existence of a rewards and sanctions committee and client charter."], ["23", "Uganda Management Institute (UMI) **Opinion** Unqualified", "\u2022 I noted that out of the budgeted revenue of UGX.30,130,073,000, only UGX.19,794,182,141 was collected representing performance of only 65.7% of the target. \u2022 The entity budgeted to receive a total of UGX.38,274,325,314 however UGX.32,214,692,527 was warranted resulting into a budget shortfall of UGX.6,059,632,787 representing 84% performance. \u2022 Funds totalling to UGX.2,368,781,787 remained unspent at the end of the financial year representing an absorption level of 92.6%. \u2022 I noted that eight (8) activities representing 44.4% of the total activities were either not quantified or not reported to enable measurement of performance. \u2022 Out of the 10 quantified activities assessed, 6 outputs/activities representing 60% were fully implemented while 4 outputs/activities representing 40% were partially implemented. \u2022 I noted that 8 outputs achieved as per management performance reports were not reported on in the PBS quarterly performance reports. \u2022 I noted accumulation of Receivables to the tune of UGX.5,755,237,792 as at 30th June 2019 which was attributed to defaulting in fees payments by students. \u2022 Domestic arrears reduced from UGX.3.6bn to 1.38bn. The amount is still significant and was attributed to revenue shortfalls. \u2022 A total amount of UGX.451,230,072 was paid in relation to contract staff salaries and allowances for the previous financial year which had not been disclosed as arrears in the prior year financial statements."]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS Appraisals, Performance Improvement plans, lack of mechanism to monitor staff attendance and Failure to develop a Client Charter. \u2022 One new academic program offered was not yet accredited while accreditation for 22 programs had expired. Teaching of unaccredited and un-reviewed programs may result into nullification of university awards."], "type": "table"}}, {"content": "208", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["24", "Busitema University **Opinion** Unqualified", "\u2022 Out of the budgeted NTR of UGX.6,787,386,284, the University collected a sum of UGX.6,689,346,000 representing performance of 98.6%. \u2022 The University anticipated to receive UGX.40, 315,771,719 as per its revised and approved budget, however a total of UGX 39,997,969,042 (99.2%) was warranted resulting into a budget under performance of UGX.317, 802,677 representing 0.8 %. \u2022 Of the total amount warranted of UGX.39,997,969,042, an amount of UGX.39, 43,510,241 was spent by the University resulting into unspent balance of UGX.254,458,801, leading to an absorption level of 99.4%. \u2022 Out of the 9 quantified outputs/activities assessed, 5 outputs/activities representing 55.6% were fully implemented, and 4 outputs/activities representing 44.4% were partially implemented. \u2022 A trend analysis of the domestic arrears showed a movement of arrears from UGX.80,000,000 in the previous year to UGX. 321,192,777 in the year under review an increase of ugx.241, 192,277(301%). \u2022 The University received grants totaling to UGX.646,512,713. A total amount of UGX.463,172,959 was spent leaving a balance of UGX.183,339,754 at the close of the financials year. However, these grants were not appropriated by Parliament. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management such as non-completion of Performance Agreements, lack of quarterly performance reviews, lack of performance improvement plans, non- submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance, and absence of the rewards and sanctions committee. \u2022 The University lacks a client\u2019s charter contrary to the standing orders."], ["25", "Mandela National Stadium \u2013 Namboole **Opinion** Unqualified", "\u2022 There was a revenue shortfall of UGX.945,395,000 (33%). I noted that out of the budgeted revenue of UGX.2,850,946,000 for the year 2018/19, only UGX.1,905,551,000 was realised with actual collections of UGX.1,148,000,000 representing 59.7% of the budgeted revenue. \u2022 I noted that Stadium had only three outputs all of which were quantified. Out of the three quantified outputs/activities assessed, 2 outputs/activities representing 66.7% were fully implemented and 1 output/activity representing 33.3% was partially implemented. There was no output/activity that was not implemented at all. \u2022 Mandela National stadium closed the financial year with a payables figure of UGX.4,598,118,967 of which UGX.194,651,993 was incurred during the financial year under review. I noted that 70% (UGX.3,196,935,617) of the payables belong to URA in form of arrears and penalties which have been outstanding for over 10 years. \u2022 The Stadium management entered into a management contract of the Mandela Sports Hotel in February 2016 with M/s Fortune Energy Limited. I however noted that M/s Fortune Energy Limited had breached contract with accumulated arrears totalling to UGX.1,375,569,240 and Mandela National Stadium (MNSL) has since not taken any legal step to have the arrears recovered but instead M/s Fortune Energy Limited had taken the Stadium to court. \u2022 I noted that out of the five (5) Performance improvement initiatives identified during the financial year 2017/18 for the 5 staff appraised, none was included in the performance plan/training plan of the year under review. \u2022 I noted that the stadium management does not have a mechanism to reward to performing and extemporary staff contrary paragraph 15.4.1 of the MNSL-Human Resource manual."]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I observed that only UGX.136,884,544 (3.2%) was provided for domestic arrears for the FYR:2018/19 despite the accumulated bills of UGX.4,279,801,852 that remained un-paid in the previous FYR:2017/18 resulting into a funding gap of UGX.4,142,917,308 (96.8%). \u2022 Whereas the target for PHD graduation was 20%, the institute attained 7% implying a variance of 13%. \u2022 I observed that out of the approved establishment of 272 positions, UMI had only 197 filled positions leaving 75 (28%) positions Vacant."], "type": "table"}}, {"content": [["24", "Busitema University **Opinion** Unqualified", "\u2022 Out of the budgeted NTR of UGX.6,787,386,284, the University collected a sum of UGX.6,689,346,000 representing performance of 98.6%. \u2022 The University anticipated to receive UGX.40, 315,771,719 as per its revised and approved budget, however a total of UGX 39,997,969,042 (99.2%) was warranted resulting into a budget under performance of UGX.317, 802,677 representing 0.8 %. \u2022 Of the total amount warranted of UGX.39,997,969,042, an amount of UGX.39, 43,510,241 was spent by the University resulting into unspent balance of UGX.254,458,801, leading to an absorption level of 99.4%. \u2022 Out of the 9 quantified outputs/activities assessed, 5 outputs/activities representing 55.6% were fully implemented, and 4 outputs/activities representing 44.4% were partially implemented. \u2022 A trend analysis of the domestic arrears showed a movement of arrears from UGX.80,000,000 in the previous year to UGX. 321,192,777 in the year under review an increase of ugx.241, 192,277(301%). \u2022 The University received grants totaling to UGX.646,512,713. A total amount of UGX.463,172,959 was spent leaving a balance of UGX.183,339,754 at the close of the financials year. However, these grants were not appropriated by Parliament. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management such as non-completion of Performance Agreements, lack of quarterly performance reviews, lack of performance improvement plans, non- submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance, and absence of the rewards and sanctions committee. \u2022 The University lacks a client\u2019s charter contrary to the standing orders."], ["25", "Mandela National Stadium \u2013 Namboole **Opinion** Unqualified", "\u2022 There was a revenue shortfall of UGX.945,395,000 (33%). I noted that out of the budgeted revenue of UGX.2,850,946,000 for the year 2018/19, only UGX.1,905,551,000 was realised with actual collections of UGX.1,148,000,000 representing 59.7% of the budgeted revenue. \u2022 I noted that Stadium had only three outputs all of which were quantified. Out of the three quantified outputs/activities assessed, 2 outputs/activities representing 66.7% were fully implemented and 1 output/activity representing 33.3% was partially implemented. There was no output/activity that was not implemented at all. \u2022 Mandela National stadium closed the financial year with a payables figure of UGX.4,598,118,967 of which UGX.194,651,993 was incurred during the financial year under review. I noted that 70% (UGX.3,196,935,617) of the payables belong to URA in form of arrears and penalties which have been outstanding for over 10 years. \u2022 The Stadium management entered into a management contract of the Mandela Sports Hotel in February 2016 with M/s Fortune Energy Limited. I however noted that M/s Fortune Energy Limited had breached contract with accumulated arrears totalling to UGX.1,375,569,240 and Mandela National Stadium (MNSL) has since not taken any legal step to have the arrears recovered but instead M/s Fortune Energy Limited had taken the Stadium to court. \u2022 I noted that out of the five (5) Performance improvement initiatives identified during the financial year 2017/18 for the 5 staff appraised, none was included in the performance plan/training plan of the year under review. \u2022 I noted that the stadium management does not have a mechanism to reward to performing and extemporary staff contrary paragraph 15.4.1 of the MNSL-Human Resource manual."]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 I observed that only UGX.136,884,544 (3.2%) was provided for domestic arrears for the FYR:2018/19 despite the accumulated bills of UGX.4,279,801,852 that remained un-paid in the previous FYR:2017/18 resulting into a funding gap of UGX.4,142,917,308 (96.8%). \u2022 Whereas the target for PHD graduation was 20%, the institute attained 7% implying a variance of 13%. \u2022 I observed that out of the approved establishment of 272 positions, UMI had only 197 filled positions leaving 75 (28%) positions Vacant."], "type": "table"}}, {"content": "209", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["27", "National Council of Sports (NCS) **Opinion** Unqualified", "\u2022 There was a budget shortfall amounting to UGX.2,313,955,229 representing 12%. Further, the entity spent more than the available funds by UGX.440,745,024 representing an absorption level of 105% and this resulted into accumulation of domestic arrears of Ugx.499,410,805 during the year. \u2022 I reviewed all the 18 outputs/activities with a total budget of UGX.18,891,348,600 representing 100% of the total budget and noted that 12 (85%) of the total outputs were not quantified to enable measurement of performance. Further, of the 10 quantified outputs/activities assessed, 2 outputs/activities representing 20% were fully implemented; 2 output/activity representing 20% was partially implemented while 6 output/activity representing 60% were not implemented at all. \u2022 I noted that NCS contracted and paid out UGX.335,582,000 to External lawyers as legal fees for handling various cases without following the due procurement process. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include irregular meetings of the rewards and sanctions committee, absence of a client charter and lack of standard departure registers."], ["28", "Uganda Petroleum Institute Kigumba **Opinion** Unqualified", "\u2022 I observed slow implementation of a contract for construction of selected infrastructure at the Institute. \u2022 I noted absence of an internal audit function at the institute. \u2022 Out of the institute budget of Ugx. 9,028,880,004, only Ugx. 7,720,000,000 was realized representing 85.5% performance. As a result, planned procurements such as medical insurance scheme and furniture were not carried out."], ["29", "Albertine Region Sustainable Development Project-1310 (ARSDP \u2013MOES Component) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.27,018,152,000 representing 51%. Further, the entity remained with unspent balance of UGX. 11,882,875,062 representing absorption level of 53.3%. \u2022 Out of a total of 21 out puts analyzed, 12 out puts were found inaccurate upon verification. \u2022 From the sampled 21 activities, 6 activities were not quantified to enable measurement of performance but reported in generic ways. \u2022 Out of the 15 quantified outputs/activities assessed, only 1 output/activity representing 7% was fully implemented 5 outputs/activities representing 33% were partially implemented while 9 outputs/activities representing 60% were not implemented at all. \u2022 Payments made outside IFMS contrary to IDA requirements."]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 26", "SECTOR AND ENTITY National Council for Higher Education (NCHE) Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted that out of the budgeted revenue of UGX.10,987,346,000 for the year 2018/19, only UGX.8,728,280,498 was realized representing performance of only 79.4 % of the target. \u2022 Out of a total of UGX.9,047,757,166 comprising of opening cash balance of UGX.319,476,668 and UGX.8,728,280,498 received by the Council during the financial year, only UGX.8,278,250,861 was spent by the entity resulting into unspent balance of UGX.769,506,305, thus representing an absorption level of 91.5%. \u2022 I reviewed 98 activities implemented under the 10 program outputs indicated in the entity annual work plan for the financial year 2018/2019 and established that 53 activities representing 54% of the assessed activities were not quantified to enable adequate measurement of entity performance. \u2022 Out of the 1,206 programmes received for accreditation during the financial year 2018/2019, only 1,141 (94.6%) were assessed of which and only 335 (29%) were accredited. \u2022 It was noted that whereas Council reported cash contributions of UGX.3,514,411,933 from students during the FYR: 2018/2019 against a budget of UGX.4 Billion, Universities and Tertiary institutions did not submit enrolled Students Registers to NCHE to verify Student Contributions. \u2022 A review of the NCHE human resource establishment revealed that out of the 100 approved positions for the Council, only 48 (48%) positions were filled leaving 62 (62%) positions vacant."], "type": "table"}}, {"content": "210", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["30", "Education Service Commission (ESC) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.64, 448,958 representing 0.67%. of the budget. Further, the entity remained with unspent balance of UGX.978, 141,383 representing an absorption level of 89.74%. \u2022 I reviewed all the 47 outputs with a budget of UGX.9,599,744,708 representing 100% of the total budget and noted that 34 outputs representing 70.2% of the total outputs were not quantified to enable measurement of performance. Further, out of the 13 quantified outputs/activities assessed, 8 outputs/activities representing 17.2% were fully Implemented, 3 outputs/activities representing 6.38% were partially implemented while 1 output/activity representing 2.13% was not implemented at all. \u2022 I noted that the approved budget and work plans for the financial year under review (2018/19) and other prior years had consistently excluded strategic objective No 5.1(vi) of the overall ESC strategic plan about the construction of an office block for the Commission. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Plans, no quarterly reviews undertaken, no performance improvement plans prepared, and non-submission of reports on Performance Agreements, Performance Appraisals, and Performance Improvement Plans to MoPS, inadequate mechanism to monitor staff attendance, failure to submit reports on absenteeism, Delays in conclusion of disciplinary cases and failure to development of Performance Agreements/targets."], ["31", "National Curriculum Development Centre (NCDC) **Opinion** Unqualified", "\u2022 The entity budgeted to receive UGX.7,434,201,458 however UGX.7,024,630,682 was warranted resulting into a budget shortfall of UGX.409,570,776 representing 94.5% performance. \u2022 Out of the warrants (UGX.7,024,630,682), UGX.7,006,057,362 was spent by the entity resulting into unspent balance of UGX.18,573,320 representing an absorption level of 99.7%. \u2022 I noted that out of the 26 activities assessed, seven (7) activities representing 27% of the total activities were either not quantified or not reported on to enable measurement of performance. \u2022 Out of the 19 quantified activities assessed, 11 activities representing 58% were fully implemented; seven (7) activities representing 37% were partially implemented while one (1) activity representing 5% was not implemented at all. \u2022 Outstanding domestic arrears of UGX.311,656,336 as at 30th June 2019. \u2022 I observed that out of the 173 approved posts for the Centre, only 89 were filled leaving 84 (49%) posts vacant. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements/Plans, no quarterly reviews undertaken, no performance improvement plans prepared and lack of mechanism to monitor staff attendance."], ["32", "Management Training and Advisory Centre (MTAC) **Opinion** Unqualified", "\u2022 I noted that the Centre budgeted for UGX.6,094,033,000 and received only UGX.5,324,204,000, thus resulting into a budget shortfall of UGX.769,829,000. \u2022 I noted that Accounting Officer did not prepare the annual budget performance reports as required by regulations. This curtailed effective monitoring and analysis of the MTAC\u2019s performance. \u2022 I noted that MTAC had student debtors whose accounts totaling to UGX.557, 553,708 have been outstanding as far back as F/Y 2011/2012 contrary to the MTAC Credit and Debt Management Policy, 2015. \u2022 I noted that URA erroneously garnished a sum of UGX.266, 518,689 from MTAC\u2019s Barclays Bank account No.0341395879. According to management, the agency notice was erroneously issued and funds taken by URA. This amount remained outstanding at the closure of the F/Y under review. \u2022 I noted that only 53 (73.6%) out of 72 posts of the MTAC established structure were filled leaving 19 (26.4%) posts vacant. I further noted that key administrative positions such as Executive"]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Lack of regular audit reviews contrary to the requirement of the IDA requirements."], "type": "table"}}, {"content": [["30", "Education Service Commission (ESC) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.64, 448,958 representing 0.67%. of the budget. Further, the entity remained with unspent balance of UGX.978, 141,383 representing an absorption level of 89.74%. \u2022 I reviewed all the 47 outputs with a budget of UGX.9,599,744,708 representing 100% of the total budget and noted that 34 outputs representing 70.2% of the total outputs were not quantified to enable measurement of performance. Further, out of the 13 quantified outputs/activities assessed, 8 outputs/activities representing 17.2% were fully Implemented, 3 outputs/activities representing 6.38% were partially implemented while 1 output/activity representing 2.13% was not implemented at all. \u2022 I noted that the approved budget and work plans for the financial year under review (2018/19) and other prior years had consistently excluded strategic objective No 5.1(vi) of the overall ESC strategic plan about the construction of an office block for the Commission. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Plans, no quarterly reviews undertaken, no performance improvement plans prepared, and non-submission of reports on Performance Agreements, Performance Appraisals, and Performance Improvement Plans to MoPS, inadequate mechanism to monitor staff attendance, failure to submit reports on absenteeism, Delays in conclusion of disciplinary cases and failure to development of Performance Agreements/targets."], ["31", "National Curriculum Development Centre (NCDC) **Opinion** Unqualified", "\u2022 The entity budgeted to receive UGX.7,434,201,458 however UGX.7,024,630,682 was warranted resulting into a budget shortfall of UGX.409,570,776 representing 94.5% performance. \u2022 Out of the warrants (UGX.7,024,630,682), UGX.7,006,057,362 was spent by the entity resulting into unspent balance of UGX.18,573,320 representing an absorption level of 99.7%. \u2022 I noted that out of the 26 activities assessed, seven (7) activities representing 27% of the total activities were either not quantified or not reported on to enable measurement of performance. \u2022 Out of the 19 quantified activities assessed, 11 activities representing 58% were fully implemented; seven (7) activities representing 37% were partially implemented while one (1) activity representing 5% was not implemented at all. \u2022 Outstanding domestic arrears of UGX.311,656,336 as at 30th June 2019. \u2022 I observed that out of the 173 approved posts for the Centre, only 89 were filled leaving 84 (49%) posts vacant. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements/Plans, no quarterly reviews undertaken, no performance improvement plans prepared and lack of mechanism to monitor staff attendance."], ["32", "Management Training and Advisory Centre (MTAC) **Opinion** Unqualified", "\u2022 I noted that the Centre budgeted for UGX.6,094,033,000 and received only UGX.5,324,204,000, thus resulting into a budget shortfall of UGX.769,829,000. \u2022 I noted that Accounting Officer did not prepare the annual budget performance reports as required by regulations. This curtailed effective monitoring and analysis of the MTAC\u2019s performance. \u2022 I noted that MTAC had student debtors whose accounts totaling to UGX.557, 553,708 have been outstanding as far back as F/Y 2011/2012 contrary to the MTAC Credit and Debt Management Policy, 2015. \u2022 I noted that URA erroneously garnished a sum of UGX.266, 518,689 from MTAC\u2019s Barclays Bank account No.0341395879. According to management, the agency notice was erroneously issued and funds taken by URA. This amount remained outstanding at the closure of the F/Y under review. \u2022 I noted that only 53 (73.6%) out of 72 posts of the MTAC established structure were filled leaving 19 (26.4%) posts vacant. I further noted that key administrative positions such as Executive"]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 Lack of regular audit reviews contrary to the requirement of the IDA requirements."], "type": "table"}}, {"content": "211", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["33", "Economic Policy Research centre (EPRC) **Opinion** Unqualified", "\u2022 No material Issues to report on."], ["34", "African Centre for Agroecology and Livelihood Systems (ACALISE) implemented by Uganda Martyrs University under Africa Higher Education centres of Excellence (ACE III Project) Project No. 126974, Loan No. 5797-UG **Opinion** Unqualified", "\u2022 No material Issues to report on."], ["35", "UNFPA Kotido **Opinion** Qualified", "\u2022 Expenditure totalling to UGX.53,770,000 was not supported by third party documentation. This included UGX.51,535,000 relating to ineligible expenses, and UGX.2,235,000 in regard to facilitation expenditure incurred during UNFPA annual review meeting that was reimbursed by the National Population Council. \u2022 UNFPA stopped funding the \u201c8th GOU/UNFPA Country Programme\u201d which was being implemented by Kotido District local government by 31st December, 2017. Therefore, despite the fact that the programme was supposed to run upto 2020 as per the signed Implementing Partner Agreement, its activities are no longer operational since UNFPA suspended its funding."], ["", "**SCIENCE AND INNOVATION**", ""], ["1", "Ministry of Science, Technology and Innovation (MoSTI) **Opinion** Unqualified", "\u2022 The Ministry had an approved budget of UGX.59,420,335,258, out of which UGX.47,070,818,373 was released resulting into a shortfall of UGX.12,349,516,885, which was equivalent to 21% of the budget. This affected implementation of some of the planned activities. \u2022 The Ministry remained with unspent balance of UGX.619,862,781 representing an absorption level of 99%. Unspent balances imply that planned activities were not fully implemented. \u2022 Out of the seventeen out puts/activities with a total budget of UGX.55.87billion implemented by the entity during the financial year, I sampled and reviewed twelve outputs/activities with a budget of UGX.55.82billion representing 99% of the total budget and I established that the annual planned outputs/ activities assessed/reviewed were not quantified to enable measurement of performance. \u2022 Funds amounting to UGX.73,473,857 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 A total of UGX.518,120,389 was advanced to Ministry staff through their personal bank accounts to undertake various activities contrary to Paragraph 31 of the Public Finance Management Regulations, 2016. \u2022 Procurements valued at UGX.212,363,820 lacked evidence of sending notice to all bidders who participated in the Procurements, and acknowledgements thereof, and there was no evidence of display on the Website of MoSTI. This points to lack of transparency in the said procurements, contrary to the procurement law."]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS Director, Director Finance and Administration, Manager Human resource and Administration, Accountant and Internal Auditor have remained in acting status/position for over 2 years."], "type": "table"}}, {"content": "212", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["2", "Uganda National Council for Science and Technology (UNCST) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.6,866,779,000 representing 47% of the budget. \u2022 I reviewed 63 out-puts and noted that 27 outputs/activities representing 43% were fully implemented; 19 outputs/activities representing 30% was partially implemented while 17 outputs/activities representing 27% were not implemented at all. \u2022 Several unimplemented activities/outputs were noted upon review of the Innovation Fund Operations. These majorly resulted from shortfalls in funding over previous two financial years. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management. The gaps identified include non-completion of performance agreements, non-completion of performance appraisals, lack of performance plans and lack of client charter."], ["3", "Presidential Initiative For Banana Industrial Development (PIBID) **Opinion** Unqualified", "\u2022 I noted that the term of Presidential Initiative on Banana Industrial Development (PIBID) Board and Management Committee expired in October 2015 and has not been renewed since then. \u2022 I established that PIBID had an opening balance of UGX.1,201,640,014, as at 1st July, 2018, yet these funds were not returned to the Consolidated Fund as per Section 17 of the Public Finance and Management Act, 2015. \u2022 I established that the entity\u2019s management collected and used at source a total of UGX.119,935,450 obtained from promotional sales without authority and appropriation by Parliament. \u2022 It was noted that during the Financial Year 2018/2019, the Domestic arrears brought forward were UGX.2,288,020,035 while the domestic arrears as at the close of the Financial Year were UGX.6,616,077,104, resulting into a 35% increase. \u2022 During the financial year, management deducted UGX.633,205,884, as PAYE, from employee\u2019s salaries but did not remit it to Uganda Revenue Authority. \u2022 It was observed that outstanding obligations to National Security Fund at the end of the Financial Year 2018/2019 were UGX.829,409,254. \u2022 I noted that the entity lacked land titles for its land at Sanga (approximately 50 acres) and at Kyamugambira (approximately 4 acres) where the water source is located."], ["4", "Kiira Motors Corporation **Opinion** Unqualified", "\u2022 The Memorandum and Articles of the Association of Kiira Motors Corporation prescribes a nine (9) Member Board of Directors providing for Majority (5) independent Directors, but noted that only two members have been appointed. The Corporation lacks a fully constituted Board of Directors that provides policy guidance, oversight for the implementation of the Corporation\u2019s projects, and establishes and oversees the projects governance and management structures. \u2022 I established that Kiira Motors Corporation received UGX.23,298,588,923 and spent only UGX.22,481,205,856 resulting into under absorption of UGX.817,383,067. \u2022 Funding balance on UDC Bank Account not incorporated in the Budget UGX.1,712,157,836 \u2022 I noted staffing gaps; Out of the 35 approved positions, only 31 positions were filled leaving 4 positions vacant. \u2022 Audit Inspection revealed advance payment of UGX.17,320,349,251 to the Contractor for constructing the factory, warehouse and circular roads. However, no certificate of completion has been issued for work so far done."]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 By the end of the financial year 2018/2019, out of the 142 established positions at the Ministry, only 115 were filled leaving 27 positions still vacant. This impacts negatively on the Ministry\u2019s capacity to deliver its mandate. \u2022 The Ministry received UGX.30bn during the Financial 2017/18 as Innovation Funds and distributed the Funds to Uganda National Council of Science and Technology (UGX.8,802,340,000), Uganda Industrial Research Institute (UGX.5,927,660,000), Presidential Initiative on Banana Industrial Development (UGX.8,470,000,000) and Ministry of Science, Technology and Innovation (UGX.6,800,000,000). It was established that there was no legal framework to guide the budget and distribution of the Innovation Funds."], "type": "table"}}, {"content": [["2", "Uganda National Council for Science and Technology (UNCST) **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.6,866,779,000 representing 47% of the budget. \u2022 I reviewed 63 out-puts and noted that 27 outputs/activities representing 43% were fully implemented; 19 outputs/activities representing 30% was partially implemented while 17 outputs/activities representing 27% were not implemented at all. \u2022 Several unimplemented activities/outputs were noted upon review of the Innovation Fund Operations. These majorly resulted from shortfalls in funding over previous two financial years. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management. The gaps identified include non-completion of performance agreements, non-completion of performance appraisals, lack of performance plans and lack of client charter."], ["3", "Presidential Initiative For Banana Industrial Development (PIBID) **Opinion** Unqualified", "\u2022 I noted that the term of Presidential Initiative on Banana Industrial Development (PIBID) Board and Management Committee expired in October 2015 and has not been renewed since then. \u2022 I established that PIBID had an opening balance of UGX.1,201,640,014, as at 1st July, 2018, yet these funds were not returned to the Consolidated Fund as per Section 17 of the Public Finance and Management Act, 2015. \u2022 I established that the entity\u2019s management collected and used at source a total of UGX.119,935,450 obtained from promotional sales without authority and appropriation by Parliament. \u2022 It was noted that during the Financial Year 2018/2019, the Domestic arrears brought forward were UGX.2,288,020,035 while the domestic arrears as at the close of the Financial Year were UGX.6,616,077,104, resulting into a 35% increase. \u2022 During the financial year, management deducted UGX.633,205,884, as PAYE, from employee\u2019s salaries but did not remit it to Uganda Revenue Authority. \u2022 It was observed that outstanding obligations to National Security Fund at the end of the Financial Year 2018/2019 were UGX.829,409,254. \u2022 I noted that the entity lacked land titles for its land at Sanga (approximately 50 acres) and at Kyamugambira (approximately 4 acres) where the water source is located."], ["4", "Kiira Motors Corporation **Opinion** Unqualified", "\u2022 The Memorandum and Articles of the Association of Kiira Motors Corporation prescribes a nine (9) Member Board of Directors providing for Majority (5) independent Directors, but noted that only two members have been appointed. The Corporation lacks a fully constituted Board of Directors that provides policy guidance, oversight for the implementation of the Corporation\u2019s projects, and establishes and oversees the projects governance and management structures. \u2022 I established that Kiira Motors Corporation received UGX.23,298,588,923 and spent only UGX.22,481,205,856 resulting into under absorption of UGX.817,383,067. \u2022 Funding balance on UDC Bank Account not incorporated in the Budget UGX.1,712,157,836 \u2022 I noted staffing gaps; Out of the 35 approved positions, only 31 positions were filled leaving 4 positions vacant. \u2022 Audit Inspection revealed advance payment of UGX.17,320,349,251 to the Contractor for constructing the factory, warehouse and circular roads. However, no certificate of completion has been issued for work so far done."]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 By the end of the financial year 2018/2019, out of the 142 established positions at the Ministry, only 115 were filled leaving 27 positions still vacant. This impacts negatively on the Ministry\u2019s capacity to deliver its mandate. \u2022 The Ministry received UGX.30bn during the Financial 2017/18 as Innovation Funds and distributed the Funds to Uganda National Council of Science and Technology (UGX.8,802,340,000), Uganda Industrial Research Institute (UGX.5,927,660,000), Presidential Initiative on Banana Industrial Development (UGX.8,470,000,000) and Ministry of Science, Technology and Innovation (UGX.6,800,000,000). It was established that there was no legal framework to guide the budget and distribution of the Innovation Funds."], "type": "table"}}, {"content": "213", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["", "**GENDER AND SOCIAL DEVELOPMENT**", ""], ["1", "Ministry of Gender, Labour and Social Development (MoGLSD) **Opinion** Unqualified", "\u2022 Out of the approved budget of UGX.179,611,242,998, a sum of UGX.164,877,651,311 was realized resulting into a shortfall of UGX.14, 733,591,687 representing 8.2 %. \u2022 Out of the warrants of UGX.164,877,651,311, a sum of UGX.163,991,951,115 was spent indicating an absorption rat of 99.46%. However, UGX.885,700,196 was unspent and it related to salary and gratuity. \u2022 I sampled 52 out-puts with a budget of UGX. 171,251,594,698, representing 99.43% of the total budget, and noted that 6 (11.5%) of the total sampled outputs were not quantified to enable measurement of performance. Further, Out of the 46 quantified outputs/activities assessed, 34 outputs/activities representing 73.91% were fully implemented, 3 outputs/activities representing 6.52% were partially implemented while 9 outputs/activities representing 19.56% were not implemented at all. \u2022 Funds amounting to UGX. 23,513,667 were irregularly diverted resulting into mischarge of expenditure. \u2022 UGX.325,350,674 was paid as interest charges relating to the delay in payment of rent on time by the Ministry. \u2022 There was a delay to make payments of the total outstanding workers compensation worth UGX.1, 662,044,951. \u2022 During the year 73.9% of budgeted YLP funds were realized indicating a shortfall of 26.3%. it was however noted that UGX.2,915,173,000 recovered from the YLP activities was not remitted to the Bank of Uganda recovery account. In addition, UGX.5,691,812,289 recovered could not be linked to any district/group due to lack of reconciliations. \u2022 There was a shortfall of UGX.33,522,287,839 (27%) in budgeted UWEP funding. UGX.1,159,952,130 (68%) constituting recoverable funds remained outstanding. Receipts amounting to UGX.595, 982,801 could not be tagged to any District Local Governments and individual women groups due to lack of reconciliation. \u2022 A variance of UGX 55,898,743 was noted between reported recoveries and actual account balances for the UWEP funds."]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 5", "SECTOR AND ENTITY Uganda Industrial Research Institute (UIRI) Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 The Accounting Officer did not make sufficient budget provisions towards the settlement of domestic arrears despite the accumulation of a total of UGX.1,290,513,798 in un-paid obligations the previous year. The amount provided in the budget for 2018/19 was only UGX.44,579,000 which is 3.4% of the reported arrears for the previous financial year. Notably, by the close of FY 2018/19, the Institute owed UGX.1,188,492,840. \u2022 It was noted that the Institute irregularly accumulated domestic arrears worth UGX.1,030,805,995 without due regard to Section 21(2) of the Public Finance Management Act. Failure to adhere to the PFMA provisions poses a risk of rejection of budget requests for settlement of such domestic arrears by Treasury and exposes the entity to reputational risk due to delayed payment. \u2022 I noted that the Accounting Officer paid UGX.1,571,898,856 for outstanding liabilities relating to previous financial years without a budget provision. Consequently, a total of UGX.1,571,898,856 was diverted by the Accounting Officer from the current year budget activities and used to settle domestic arrears for the past year. \u2022 From reviews of Human resource personal files, I noted that a total of 85 employees (also on the payroll) had expired contracts which was contrary to the Institute\u2019s Human Resource Policy. Failure to enter into written contracts with employees in service exposes the Institute to a risk of litigation. \u2022 A review of employee personnel files revealed that annual employee performance appraisals were not conducted for all staff. Performance appraisals of staff were only conducted at the point of renewal of individual contracts. Failure to conduct periodic appraisals of employees may lead to staff failing to meet their expected targets which in turn negatively impacts the overall performance of the organization."], "type": "table"}}, {"content": "214", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["2", "Supporting Children\u2019s Opportunity Through Protection and Empowerment (SCOPE) Project **Opinion** Unqualified", "\u2022 A review of the Project Manual, approved work plans and performance/progress reports revealed that whereas the Project received all the budgeted for funds for its entire life span of USD.673,000, some activities according to the final Project report were not fully implemented as planned. Activities such as orientation of leaders, training of health workers were achieved up to 88%, whereas newspaper supplements attained only 50%. \u2022 A review of the end of project report dated January 2019 revealed that the International Justice Mission (IJM) changed one staff without seeking approval of the Ministry on replacement, thus contravening the terms and conditions in the contract."], ["3", "National Council for Disability **Opinion** Unqualified", "\u2022 Out of the approved budget of UGX 1,236,000,000 a sum of UGX 1,066,759,701 was realized, representing 86.3% and resulting in a shortfall of UGX169,240,299 (13.7%). \u2022 Out of the released amount of UGX 1,066, 759, 701, and earned interest of UGX.2,403,539, management spent only UGX.1,022,882,244, resulting into an unspent balance ofUGX.46,280,996 representing an absorption level of 95.7%. \u2022 Management did not deduct and remit Local Service Tax of UGX 670,000 from its employees to the respective local governments. \u2022 I noted continued land encroachment, inadequate enrollment, curriculum and certification development, inadequate staffing and equipment were challenges noted in a sample of rehabilitation and shelter centres for persons with disabilities. \u2022 I noted shortfalls in the achievement of the UN convention rules for states in regard to persons with disabilities, which include inadequate specialized attentions to refugees with disabilities, awareness-raising for government programmes, provision of medical care, lack of a personal assistance program and access to the physical environment."], ["4", "National Council of Older Persons **Opinion** Unqualified", "\u2022 Out of the approved budget of UGX.225,000,000 a sum of UGX.225,000,000 was realized, representing 100 %. \u2022 Out of the warrants of UGX.225,000,000, only UGX.218,084,721 was available for the new Secretariat, resulting into a shortfall of UGX 6,915,279. \u2022 The stakeholders failed to meet for purposes of reviewing the Council\u2019s performance for the entire period and hence areas of improvement could not be assessed. \u2022 Districts and Municipal Councils failed to submit annual reports for older persons and hence the health and psychological conditions of older persons could not be ascertained. \u2022 District Secretariats were found to be under resourced in terms of staffing and funding, meaning the activities relating to older persons may not be adequately addressed. \u2022 Municipality and sub county council secretariats were found to be understaffed and insufficiently facilitated."]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 out of an estimated one million workplaces in the country only three thousand one hundred fifty- six (3,156) workplaces were registered (0.3%) and a total 690 workplaces had not renewed their OSH certificates. \u2022 The approved budget for the Green Jobs programme for the FY2018/19 was UGX.0.2Bn out of the planned annual budget of UGX 100Bn leaving a funding gap of UGX 98.8 Bn. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \u2022 Further analysis revealed that out of UGX.26,564,839,997 recovered funds, only UGX.9,439,752,580 had been revolved to other youth groups leaving a balance of UGX.17,125,087,417."], "type": "table"}}, {"content": [["2", "Supporting Children\u2019s Opportunity Through Protection and Empowerment (SCOPE) Project **Opinion** Unqualified", "\u2022 A review of the Project Manual, approved work plans and performance/progress reports revealed that whereas the Project received all the budgeted for funds for its entire life span of USD.673,000, some activities according to the final Project report were not fully implemented as planned. Activities such as orientation of leaders, training of health workers were achieved up to 88%, whereas newspaper supplements attained only 50%. \u2022 A review of the end of project report dated January 2019 revealed that the International Justice Mission (IJM) changed one staff without seeking approval of the Ministry on replacement, thus contravening the terms and conditions in the contract."], ["3", "National Council for Disability **Opinion** Unqualified", "\u2022 Out of the approved budget of UGX 1,236,000,000 a sum of UGX 1,066,759,701 was realized, representing 86.3% and resulting in a shortfall of UGX169,240,299 (13.7%). \u2022 Out of the released amount of UGX 1,066, 759, 701, and earned interest of UGX.2,403,539, management spent only UGX.1,022,882,244, resulting into an unspent balance ofUGX.46,280,996 representing an absorption level of 95.7%. \u2022 Management did not deduct and remit Local Service Tax of UGX 670,000 from its employees to the respective local governments. \u2022 I noted continued land encroachment, inadequate enrollment, curriculum and certification development, inadequate staffing and equipment were challenges noted in a sample of rehabilitation and shelter centres for persons with disabilities. \u2022 I noted shortfalls in the achievement of the UN convention rules for states in regard to persons with disabilities, which include inadequate specialized attentions to refugees with disabilities, awareness-raising for government programmes, provision of medical care, lack of a personal assistance program and access to the physical environment."], ["4", "National Council of Older Persons **Opinion** Unqualified", "\u2022 Out of the approved budget of UGX.225,000,000 a sum of UGX.225,000,000 was realized, representing 100 %. \u2022 Out of the warrants of UGX.225,000,000, only UGX.218,084,721 was available for the new Secretariat, resulting into a shortfall of UGX 6,915,279. \u2022 The stakeholders failed to meet for purposes of reviewing the Council\u2019s performance for the entire period and hence areas of improvement could not be assessed. \u2022 Districts and Municipal Councils failed to submit annual reports for older persons and hence the health and psychological conditions of older persons could not be ascertained. \u2022 District Secretariats were found to be under resourced in terms of staffing and funding, meaning the activities relating to older persons may not be adequately addressed. \u2022 Municipality and sub county council secretariats were found to be understaffed and insufficiently facilitated."], ["5", "Uganda National Cultural Centre (UNCC)", "\u2022 The centre had an approved budget of UGX 3,465,342,000, out of which UGX.2,775,562,172 (80.09%) was released resulting into a shortfall of UGX 689,779,828 (19.9%)."]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS \u2022 out of an estimated one million workplaces in the country only three thousand one hundred fifty- six (3,156) workplaces were registered (0.3%) and a total 690 workplaces had not renewed their OSH certificates. \u2022 The approved budget for the Green Jobs programme for the FY2018/19 was UGX.0.2Bn out of the planned annual budget of UGX 100Bn leaving a funding gap of UGX 98.8 Bn. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \u2022 Further analysis revealed that out of UGX.26,564,839,997 recovered funds, only UGX.9,439,752,580 had been revolved to other youth groups leaving a balance of UGX.17,125,087,417."], "type": "table"}}, {"content": "215", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["6", "Equal Opportunities Commission (EOC) **Opinion** Qualified", "\u2022 Despite 100% release of the budget of UGX 13,171,882,296, the entity remained with unspent balance of UGX.1,251,072,414 representing an absorption level of 90.6%. \u2022 I noted the entity received off-budget financing to a tune of UGX 5,461,863,043 which was not paid into the Consolidated Fund as required by the law. \u2022 Out of the total operating expenditure of UGX.10,654,415,226, payment records for UGX.5,655,856,395 (53%) expended during the entire financial year were missing. \u2022 Out of the 10 quantified outputs/activities assessed, 01 outputs/activities representing 10% of the outputs and UGX 20 Million (0.16%) of the expenditure of UG remained un-implemented by the end of the financial year. \u2022 Funds amounting to UGX.783,380,204 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Long outstanding salary advances worth UGX 211,105,359 (94%) not supported by a ledger indicating how much is outstanding from individuals and for how long. \u2022 Gratuity over payment of UGX 218,926,523 made during the year and 6 staffs were not paid gratuity worth UGX 66,552,595, and the latter payable was not recognised in the Financial Statements. \u2022 Management paid out gratuity amounting to UGX 1,064,077,266 without deducting PAYE worth UGX 319,223,179. \u2022 Management irregularly paid out UGX 668,119,060 and UGX 322,677,265 towards duty and consultancy allowances, respectively. \u2022 UGX 144,318,908 of employer contribution was not remitted to the NSSF. \u2022 Shortcomings were noted in the implementation of staff performance management initiatives. The gaps identified included; non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals not undertaken, Performance Improvement Plans not submitted to MoPS, and lack of mechanism to monitor staff attendance."], ["7", "National Youth Council (NYC) **Opinion** Unqualified", "\u2022 Management did not make statutory remittances of both PAYE and NSSF amounting to UGX.65,800,617 and UGX.113,580,367 in relation to the FY 2017/18 and FY 2018/19 respectively. \u2022 Un budgeted for payments totaling UGX.20,759,500 relating to previous year (2017/18) were effected in FY 2018/19, neither were they verified by the internal auditor as arrears. \u2022 Whereas the National Youth Council Amendment Act of 2003 provides for the District Local Government to support District Youth Council programmes under locally generated revenues, this requirement has not been met by many districts. \u2022 The National Youth Council Act requires the Council to be an autonomous entity with a separate Vote but since its inception in 1993 this has never been implemented. \u2022 Most of the enabling provisions in the National Youth Council (NYC) Act have never been implemented. For example, the District Youth Councils are supposed to have Secretariats and be independent but this is not the case."], ["8", "Uganda National Children\u2019s Authority (UNCA) **Opinion** Qualified", "\u2022 Out of an approved budget of UGX 1,024,033,420, UGX 821,864,323 (80.3%) was received, resulting into a shortfall of UGX 202,169,097 (19.7%). Of the released amount, UGX 820,220,594 (99.8%) was utilized. \u2022 A sum of UGX. 52,300,000 remained unaccounted for due to lack of supporting documentation. \u2022 The Authority does not have a board nor supporting board committees, is understaffed, and current staff members operate under short-term six-month contracts."]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 Management accumulated VAT payable of UGX.1,377,348,266 as at the end of the year and did not remit the same to the Uganda Revenue Authority. \u2022 Statutory deductions of PAYE (UGX.664,680,679) and NSSF (UGX.469,795,653) remained un- remitted at the close of the financial year."], "type": "table"}}, {"content": [["6", "Equal Opportunities Commission (EOC) **Opinion** Qualified", "\u2022 Despite 100% release of the budget of UGX 13,171,882,296, the entity remained with unspent balance of UGX.1,251,072,414 representing an absorption level of 90.6%. \u2022 I noted the entity received off-budget financing to a tune of UGX 5,461,863,043 which was not paid into the Consolidated Fund as required by the law. \u2022 Out of the total operating expenditure of UGX.10,654,415,226, payment records for UGX.5,655,856,395 (53%) expended during the entire financial year were missing. \u2022 Out of the 10 quantified outputs/activities assessed, 01 outputs/activities representing 10% of the outputs and UGX 20 Million (0.16%) of the expenditure of UG remained un-implemented by the end of the financial year. \u2022 Funds amounting to UGX.783,380,204 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Long outstanding salary advances worth UGX 211,105,359 (94%) not supported by a ledger indicating how much is outstanding from individuals and for how long. \u2022 Gratuity over payment of UGX 218,926,523 made during the year and 6 staffs were not paid gratuity worth UGX 66,552,595, and the latter payable was not recognised in the Financial Statements. \u2022 Management paid out gratuity amounting to UGX 1,064,077,266 without deducting PAYE worth UGX 319,223,179. \u2022 Management irregularly paid out UGX 668,119,060 and UGX 322,677,265 towards duty and consultancy allowances, respectively. \u2022 UGX 144,318,908 of employer contribution was not remitted to the NSSF. \u2022 Shortcomings were noted in the implementation of staff performance management initiatives. The gaps identified included; non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals not undertaken, Performance Improvement Plans not submitted to MoPS, and lack of mechanism to monitor staff attendance."], ["7", "National Youth Council (NYC) **Opinion** Unqualified", "\u2022 Management did not make statutory remittances of both PAYE and NSSF amounting to UGX.65,800,617 and UGX.113,580,367 in relation to the FY 2017/18 and FY 2018/19 respectively. \u2022 Un budgeted for payments totaling UGX.20,759,500 relating to previous year (2017/18) were effected in FY 2018/19, neither were they verified by the internal auditor as arrears. \u2022 Whereas the National Youth Council Amendment Act of 2003 provides for the District Local Government to support District Youth Council programmes under locally generated revenues, this requirement has not been met by many districts. \u2022 The National Youth Council Act requires the Council to be an autonomous entity with a separate Vote but since its inception in 1993 this has never been implemented. \u2022 Most of the enabling provisions in the National Youth Council (NYC) Act have never been implemented. For example, the District Youth Councils are supposed to have Secretariats and be independent but this is not the case."], ["8", "Uganda National Children\u2019s Authority (UNCA) **Opinion** Qualified", "\u2022 Out of an approved budget of UGX 1,024,033,420, UGX 821,864,323 (80.3%) was received, resulting into a shortfall of UGX 202,169,097 (19.7%). Of the released amount, UGX 820,220,594 (99.8%) was utilized. \u2022 A sum of UGX. 52,300,000 remained unaccounted for due to lack of supporting documentation. \u2022 The Authority does not have a board nor supporting board committees, is understaffed, and current staff members operate under short-term six-month contracts."]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn", "SECTOR AND ENTITY Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 Management accumulated VAT payable of UGX.1,377,348,266 as at the end of the year and did not remit the same to the Uganda Revenue Authority. \u2022 Statutory deductions of PAYE (UGX.664,680,679) and NSSF (UGX.469,795,653) remained un- remitted at the close of the financial year."], "type": "table"}}, {"content": "216", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["10", "National Library of Uganda (NLU) **Opinion** Unqualified", "\u2022 Out of the approved budget of UGX 931,330,000 for the year, only UGX 894,330,596 was released giving a shortfall of UGX 36,990,404. \u2022 Expenditure of UGX 25,634,624 was not supported with complete supporting documents. \u2022 PAYE of UGX 9,186,973 was not deducted and remitted to URA, which exposed the entity to the risk of penalties and fines. \u2022 The entity is operating without a Board, since the expiry of the tenure of the previous Board, impacting on decision making and leadership on strategic entity issues. \u2022 The entity is operating rented premises whose tenancy agreement expired in 2015 and is yet to be renewed. In the event of a disagreement the entity is exposed to the risk associated with litigation and disruption of its operations."]], "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["Sn 9", "SECTOR AND ENTITY National Women\u2019s Council (NWC) Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 The entity budgeted to receive UGX.885,000,000. However, only UGX.804,875,702 was released resulting into a budget shortfall of UGX.80,124,298 representing 9.05 % shortfall in available funds for expenditure during the year. \u2022 Out of the released funds only UGX.796,006,342 was spent by the entity resulting into an unspent balance of UGX.8,869,360, representing an absorption level of 98.9%. \u2022 There were outstanding payables of UGX.1,697,500 relating to the previous year, while UGX.8,956,000 arose in the period under review. \u2022 The Council did not have representation by the non-governmental organizations and female students. As a result, the Council\u2019s main objective of ensuring the unity of Ugandan women may be defeated. \u2022 The lower women\u2019s Councils were not being funded to implement their planned activities, consequently, the objectives of the formation of the women\u2019s Act may not be achieved in a timely and effective manner."], "type": "table"}}, {"content": "217", "metadata": {"headings": [{"headings_0": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 219, "level": 2}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "heading"}}, {"content": [["1", "Zombo DLG **Opinion** Qualified", "\u2022 Non-produced assets (land and cultivated assets) worth UGX.0.56Bn which were purchased during the year lacked supporting documents. \u2022 Prior year commitments totalling to UGX.1.27Bn paid during the year were omitted in the statement of appropriation account based on nature of expenditure. \u2022 Funds worth UGX.0.11Bn were withdrawn from the bank account number 6712100029 and 6712100028 for production and statutory bodies departments respectively, without the CAO and CFO authority \u2022 Funds worth UGX.0.12Bn were unaccounted for. \u2022 There was a shortfall in releases amounting to UGX. 1.9Bn representing 9% under release. Further, there was under collection of local revenue amounting to UGX 0.037Bn representing (14%) performance. \u2022 I noted that out of the total warrants of UGX.23 Bn, the entity spent UGX.23.27Bn was representing an absorption level of 101%. \u2022 Majority of key outputs were achieved except for activities under UgIFT involving construction of a seed school and upgrade of the Health Centre from HCII to HCIII. \u2022 Two motor cycles with registration numbers LG0045-111 and UG 4455M were stolen and the loss report not availed. \u2022 Under UgIFT, field inspection revealed incomplete works on some of the sampled outputs \u2022 Under NUSAF-3, two groups received the money and this was shared amongst themselves. \u2022 Under URF, field Inspection revealed that some roads had large potholes while the drainage and culverts were blocked. \u2022 Under YLP, it was observed that the district had recovered only UGX.0.19Bn (49%) out of the expected total amount due (Interest inclusive) of UGX.0.39Bn leaving an outstanding balance of UGX.0.20Bn."], ["2", "Arua DLG **Opinion** Qualified", "\u2022 Employees above the retirement age were paid salaries totalling UGX.339,861,704 during the year. \u2022 Pension and gratuity arrears totalling UGX.790,817,887 had not been accounted for at the time of writing this report. \u2022 In the employee/ Staff list I noted that the length of service for some pensioners and active staff was not correct. \u2022 I noted that salaries and gratuity totalling UGX 43,284,636 was paid to staff not on the staff list during the year. \u2022 There was a shortfall in releases amounting to UGX.26.759Bn representing 17%. Further, the entity overspent UGX.0.0126Bn. \u2022 Under NUSAF-3 UGX 1,728,000,000 was used to support 96 beneficiary sub-groups for FY 2017/2018 however, UGX 401,250,000 was misappropriated from the groups. In addition, I noted override of the Procurement function of the CPMCs and lack of contracts for Community Facilitators \u2022 Under URF I noted that UGX 188,301,000 reallocated was not accounted for. Field inspection revealed improper drainage especially at points that required installation of culverts and one contract had expired with incomplete works while there were no signposts warning roader users from using the bridge. \u2022 I noted under YLP that Arua District budgeted for a total amount of UGX 929,917,778 for the Financial Years 2014/2015 and 2015/2016 but only UGX 764,166,650 was released resulting in a shortfall of UGX 165,751,128 (18%). I noted a recovery rate of only 25% of the funds disbursed in FY 2014/2015 and 2015/2016. Further, inspection revealed that one project which started"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["1", "Zombo DLG **Opinion** Qualified", "\u2022 Non-produced assets (land and cultivated assets) worth UGX.0.56Bn which were purchased during the year lacked supporting documents. \u2022 Prior year commitments totalling to UGX.1.27Bn paid during the year were omitted in the statement of appropriation account based on nature of expenditure. \u2022 Funds worth UGX.0.11Bn were withdrawn from the bank account number 6712100029 and 6712100028 for production and statutory bodies departments respectively, without the CAO and CFO authority \u2022 Funds worth UGX.0.12Bn were unaccounted for. \u2022 There was a shortfall in releases amounting to UGX. 1.9Bn representing 9% under release. Further, there was under collection of local revenue amounting to UGX 0.037Bn representing (14%) performance. \u2022 I noted that out of the total warrants of UGX.23 Bn, the entity spent UGX.23.27Bn was representing an absorption level of 101%. \u2022 Majority of key outputs were achieved except for activities under UgIFT involving construction of a seed school and upgrade of the Health Centre from HCII to HCIII. \u2022 Two motor cycles with registration numbers LG0045-111 and UG 4455M were stolen and the loss report not availed. \u2022 Under UgIFT, field inspection revealed incomplete works on some of the sampled outputs \u2022 Under NUSAF-3, two groups received the money and this was shared amongst themselves. \u2022 Under URF, field Inspection revealed that some roads had large potholes while the drainage and culverts were blocked. \u2022 Under YLP, it was observed that the district had recovered only UGX.0.19Bn (49%) out of the expected total amount due (Interest inclusive) of UGX.0.39Bn leaving an outstanding balance of UGX.0.20Bn."], ["2", "Arua DLG **Opinion** Qualified", "\u2022 Employees above the retirement age were paid salaries totalling UGX.339,861,704 during the year. \u2022 Pension and gratuity arrears totalling UGX.790,817,887 had not been accounted for at the time of writing this report. \u2022 In the employee/ Staff list I noted that the length of service for some pensioners and active staff was not correct. \u2022 I noted that salaries and gratuity totalling UGX 43,284,636 was paid to staff not on the staff list during the year. \u2022 There was a shortfall in releases amounting to UGX.26.759Bn representing 17%. Further, the entity overspent UGX.0.0126Bn. \u2022 Under NUSAF-3 UGX 1,728,000,000 was used to support 96 beneficiary sub-groups for FY 2017/2018 however, UGX 401,250,000 was misappropriated from the groups. In addition, I noted override of the Procurement function of the CPMCs and lack of contracts for Community Facilitators \u2022 Under URF I noted that UGX 188,301,000 reallocated was not accounted for. Field inspection revealed improper drainage especially at points that required installation of culverts and one contract had expired with incomplete works while there were no signposts warning roader users from using the bridge. \u2022 I noted under YLP that Arua District budgeted for a total amount of UGX 929,917,778 for the Financial Years 2014/2015 and 2015/2016 but only UGX 764,166,650 was released resulting in a shortfall of UGX 165,751,128 (18%). I noted a recovery rate of only 25% of the funds disbursed in FY 2014/2015 and 2015/2016. Further, inspection revealed that one project which started"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "218", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["3", "Nebbi DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 6.49Bn representing 18% under release. \u2022 5 out of 14 boreholes were not constructed and 4.5 Km out of 168 km were not maintained. \u2022 Under UgIFT, construction of Atego Seed School and upgrade of Pamaka Health Centre II to HC III were delayed. \u2022 Under NUSAF 3, out of the UGX. 4.1Bn disbursed to the subprojects; only UGX.3.87Bn had been utilised leaving a balance of UGX.0.25Bn unutilized. \u2022 Under URF, Inspection of 13 km of Kucwiny\u2013Orango road revealed that 5 kilometres had not been worked on. \u2022 Under YLP, the District had recovered 19% out of the expected total amount due of UGX.0.43Bn leaving an outstanding balance of UGX.0.36Bn."], ["4", "Adjumani DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.3.754Bn representing 9%. Further, the entity remained with unspent balance of UGX. 1.463bn representing an absorption level of 96%. \u2022 I inspected one project (UgIFT) and noted that out of the elven (11) outputs, (7) were fully achieved, (2) were partially implemented and three (3) were not implemented. \u2022 Pension and gratuity of UGX 158,046,992 remained outstanding at year end. \u2022 UGX.5,798,400 allocated as contingency was not accounted for in the certificates presented for payment \u2022 Under UgIFT, I noted irregularities in hybrid procurement, irregular award of tender to a higher Bidder for seed school construction while inspection revealed delayed works for the projects. \u2022 Under NUSAF-3, I noted that there were no internal audits conducted as well as gaps in monitoring and evaluation. Out of the 3 subprojects inspected I noted insufficient quantity supplied at Robidire Ox-traction and Arra West Ox-traction. \u2022 Under URF, I noted that only 357kms were actually undertaken at a cost of UGX 471,381,000 leading to an under performance of 137km and under-absorption of funds worth UGX 7,338,000. Field inspection revealed incomplete culvert works, unconstructed headwalls and failure to gravel. \u2022 Under YLP, I noted a recovery rate of only 24% of the funds disbursed in FY 2015/2016 to 2017/2018. Besides two youth groups received project funds which were shared amongst group members. \u2022 I noted that the principle of competition in procurement was not adhered to as most of the procurements attracted less than three bidders. \u2022 80 out of the 140 District pieces of land were not titled. \u2022 I noted failure to dispose of assets recommended by the 2016/17 Board of Survey which were still at the Districts premises at the time of writing this report."], ["5", "Yumbe DLG **Opinion** Qualified", "\u2022 I could not confirm Cash and cash equivalent of UGX 0.203Bn reported in the statement of financial position. \u2022 Review of the reconciliation statements, statement of cash flow and the statement of outstanding commitments revealed that domestic arrears paid figure is wrong. \u2022 Adjustments of UGX 0.464Bn to the outstanding commitments at the beginning of the year in the statement of outstanding commitments lacked supporting documents"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS with 15 members had disintegrated to only 3 active members and no records kept by the project were availed. \u2022 Under UgIFT, I noted delayed procurements and filed inspection revealed incomplete structures that had only been roofed and plastered. \u2022 Under UWEP, I noted that out of 20 Deep Borehole Drilling (Hand Pump), only 19 were drilled and out of 2878 water sources only 2,579 were functional. \u2022 I noted that the district failed to utilise UGX.1,923,399,319 for salaries, pensions and gratuity during the year."], "type": "table"}}, {"content": [["3", "Nebbi DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 6.49Bn representing 18% under release. \u2022 5 out of 14 boreholes were not constructed and 4.5 Km out of 168 km were not maintained. \u2022 Under UgIFT, construction of Atego Seed School and upgrade of Pamaka Health Centre II to HC III were delayed. \u2022 Under NUSAF 3, out of the UGX. 4.1Bn disbursed to the subprojects; only UGX.3.87Bn had been utilised leaving a balance of UGX.0.25Bn unutilized. \u2022 Under URF, Inspection of 13 km of Kucwiny\u2013Orango road revealed that 5 kilometres had not been worked on. \u2022 Under YLP, the District had recovered 19% out of the expected total amount due of UGX.0.43Bn leaving an outstanding balance of UGX.0.36Bn."], ["4", "Adjumani DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.3.754Bn representing 9%. Further, the entity remained with unspent balance of UGX. 1.463bn representing an absorption level of 96%. \u2022 I inspected one project (UgIFT) and noted that out of the elven (11) outputs, (7) were fully achieved, (2) were partially implemented and three (3) were not implemented. \u2022 Pension and gratuity of UGX 158,046,992 remained outstanding at year end. \u2022 UGX.5,798,400 allocated as contingency was not accounted for in the certificates presented for payment \u2022 Under UgIFT, I noted irregularities in hybrid procurement, irregular award of tender to a higher Bidder for seed school construction while inspection revealed delayed works for the projects. \u2022 Under NUSAF-3, I noted that there were no internal audits conducted as well as gaps in monitoring and evaluation. Out of the 3 subprojects inspected I noted insufficient quantity supplied at Robidire Ox-traction and Arra West Ox-traction. \u2022 Under URF, I noted that only 357kms were actually undertaken at a cost of UGX 471,381,000 leading to an under performance of 137km and under-absorption of funds worth UGX 7,338,000. Field inspection revealed incomplete culvert works, unconstructed headwalls and failure to gravel. \u2022 Under YLP, I noted a recovery rate of only 24% of the funds disbursed in FY 2015/2016 to 2017/2018. Besides two youth groups received project funds which were shared amongst group members. \u2022 I noted that the principle of competition in procurement was not adhered to as most of the procurements attracted less than three bidders. \u2022 80 out of the 140 District pieces of land were not titled. \u2022 I noted failure to dispose of assets recommended by the 2016/17 Board of Survey which were still at the Districts premises at the time of writing this report."], ["5", "Yumbe DLG **Opinion** Qualified", "\u2022 I could not confirm Cash and cash equivalent of UGX 0.203Bn reported in the statement of financial position. \u2022 Review of the reconciliation statements, statement of cash flow and the statement of outstanding commitments revealed that domestic arrears paid figure is wrong. \u2022 Adjustments of UGX 0.464Bn to the outstanding commitments at the beginning of the year in the statement of outstanding commitments lacked supporting documents"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS with 15 members had disintegrated to only 3 active members and no records kept by the project were availed. \u2022 Under UgIFT, I noted delayed procurements and filed inspection revealed incomplete structures that had only been roofed and plastered. \u2022 Under UWEP, I noted that out of 20 Deep Borehole Drilling (Hand Pump), only 19 were drilled and out of 2878 water sources only 2,579 were functional. \u2022 I noted that the district failed to utilise UGX.1,923,399,319 for salaries, pensions and gratuity during the year."], "type": "table"}}, {"content": "219", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["6", "Pakwach DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.39 representing 8.2% under release. Further, the entity remained with unspent balance of UGX. 0.534Bn representing an absorption level of 96.5%. \u2022 Under UgIFT, construction of Alwi Seed School was delayed with no contractor at the site. \u2022 Under NUSAF 3, I noted that implementation of Tyend-Andria Community Access Road had delayed, untimely delivery of fish feeds, the fish feeds delivered by the supplier were expired and some were close to the expiry date, the company did not provide technical support to the groups contrary to the MOU. \u2022 Direct Procurement worth UGX 0.2Bn was made for the supplies for fish farming for 19 sub projects contrary to the procedures. \u2022 Under URF, UGX. 0.032 Bn was over spent on routine mechanized maintenance of 80 Km and gullies were developing in some sections of the roads due to heavy rains. \u2022 Under YLP, 15.2% had been recovered out of the expected total of UGX.0.107Bn leaving an outstanding amount of UGX.0.197Bn. Tiendmandir West Youth Carpentry project and Wanglei B Improved Goats rearing had disintegrated and collapsed. \u2022 A review of staffing levels at the district revealed that out of the approved structure of 1,630 staff, only 906 staff (33.6%) positions were filled leaving 939 positions (66.3%) vacant."], ["7", "Maracha DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.98Bn representing 4% under release. \u2022 Out of Eight key deliverables sampled (6) were fully achieved while (2) were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Supporting documents for adjustments of UGX 0.473Bn to payables were not availed for verification \u2022 Receivables of UGX 3bn lacked supporting schedules \u2022 There was a shortfall in releases amounting to UGX.7bn representing 12%. \u2022 Some planned key deliverables were partially implemented for example the construction of Technical and Works Administrative block and construction of the Market in Kuru Sub County. \u2022 Expenditure totalling UGX 0.204bn was mischarge of expenditure. \u2022 Under NUSAF 3, I noted several challenges such as delays in release of funds to the district, inadequate record keeping, cash payments above UGX.500,000, delayed/non-implementation of planned activities, irregular transfer of UGX 0.108Bn meant for 6 groups to the NDO\u2019s personal account without evidence of transfer to the beneficiaries\u2019 group accounts, failure to quarterly reports and failure by internal Audit to examine the submitted sub-project accountabilities. \u2022 Under UgIFT, I noted utilisation of only UGX.0.965 out of the released UGX.2.1bn and remittance of balance to the consolidated fund. Further, I noted delayed implementation of the projects both in the Health and Education sector. \u2022 Under URF, I noted delayed works in Lodonga-Tara Road, Yumbe-Lobe Road and Installation of culverts \u2022 Under YLP, I noted recovery of UGX. 0.144Bn out of the due amount of UGX. 0.631Bn leaving an outstanding balance of UGX. 0.511Bn. further inspections of two groups revealed that funds received were insufficient for the scale of operations, Stiff competition from mushrooming businesses and High costs of operation. One of the groups had closed at the time of inspection. \u2022 Under UWEP, I noted that only UGX.29million was recovered out of the expected total amount of UGX. 405million, leaving a balance of UGX. 377million \u2022 Under capitation grant, I noted a shortfall of UGX. 35million in remittances for the total reported enrolment of 89,652 pupils. \u2022 Under payroll management, UGX0. 138Bn was paid to deceased and employees above the retirement age. Further, i noted anomalies in the system length of years of service for both pensioners and active staff. \u2022 A review of Development Response to Displacement Impact Project (DRDIP) project files revealed failure to undertake any projects despite budget provision of UGX.8bn."], "type": "table"}}, {"content": "220", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["8", "Nebbi MC **Opinion** Qualified", "\u2022 I noted inconsistences amounting to UGX 0.911Bn of the trial balance against the financial statements. \u2022 There was a shortfall in releases amounting to UGX.2.5 Bn representing 35%. Further, the entity remained with unspent balance of UGX.52million representing an absorption level of 99%. \u2022 Under implementation of key outputs, I noted that out of 13 outputs, 7 were not implemented, 3 were partially implemented and 3 outputs were fully implemented. \u2022 Under URF, I noted a total of 50kms at cost of UGX 0.116Bn was planned. However, 53kms were done at a cost of UGX 0.118Bn leading to excess expenditure of UGX 2 million further inspections revealed bushes alongside many of the Municipal roads were overgrown and in some cases significantly reduced the road width. \u2022 Under Environmental Impact Assessment, interviews and a review of documents revealed that no environment impact assessment was done for any of the road works \u2022 Under procurement I noted Low bidder participation which defeats the objective of public procurement of promoting competitiveness and quality services. This was caused by poor offers and weak budgeting process by the Municipal Council management."], ["9", "Moyo DLG **Opinion** Unqualified", "\u2022 There was a surplus in releases amounting to UGX.0.124Bn representing 0.37%. . \u2022 I noted partial implementation of one planned key deliverable (construction of Dufile Seed Secondary School under UgIFT). \u2022 I noted pending and on-going court cases not disposed off. \u2022 Under NUSAF 3, there were instances of delays in release of funds to the district operation account. I also noted delayed implementation of some planned activities like like Kocia Woodlot Project, Pabolo Afforestation etc. \u2022 Under URF, I noted high maintenance costs during routine manual maintenance of roads. \u2022 Under UgIFT, I noted failure to include the construction of seed secondary school in the consolidated procurement plan. Further 2 classrooms blocks were at gable wall level, the contractor had abandoned the site and no materials were in the store. \u2022 Under YLP, I noted recovery of only UGX.0.131Bn out of UGX. 0.627Bn leaving a balance of UGX.0.495Bn. Further, inspection of one group revealed that only 8 members were active instead of the original 15. \u2022 Under UWEP, I observed that whereas the groups funded are expected to have repaid a total of UGX 0.164Bn only UGX 0.103Bn has been repaid leaving UGX 60 million outstanding. Further, out of the recoveries of UGX 0.117Bn the District transferred only UGX 95million to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, physical inspection revealed that works in the Kololo public Seed School were not completed. \u2022 Under NUSAF 3, out of the UGX.2.59Bn disbursed to the subprojects; only UGX.2.32Bn had been utilized UGX.0.27Bn un-utilised. \u2022 Physical inspection of Azima ox- traction for Chili revealed that no activity was found as Chili production, whereas at Ayima Passion fruit production, farmers had fewer seedlings compared to what was given due to shortage of land. \u2022 Under URF, 62km (25%) out of 274km were not undertaken leading to under-absorption of UGX.0.031Bn (15%). \u2022 Excess expenditure worth UGX.0.06Bn (32%) was incurred on Routine Mechanized Maintenance of 51kms estimated at a cost of UGX.0.19. \u2022 Inspections revealed that Rinyi Culvert Bridge which was rehabilitated at cost of UGX 0.018Bn.had collapsed. \u2022 Under YLP, 28% had been recovered out of the expected total of UGX.0.39Bn leaving an outstanding amount of UGX.0.25Bn (Tax Inclusive) (72%). \u2022 A review of the land inventory revealed that 73 out the 98 pieces of land owned by council lacked titles."], "type": "table"}}, {"content": [["8", "Nebbi MC **Opinion** Qualified", "\u2022 I noted inconsistences amounting to UGX 0.911Bn of the trial balance against the financial statements. \u2022 There was a shortfall in releases amounting to UGX.2.5 Bn representing 35%. Further, the entity remained with unspent balance of UGX.52million representing an absorption level of 99%. \u2022 Under implementation of key outputs, I noted that out of 13 outputs, 7 were not implemented, 3 were partially implemented and 3 outputs were fully implemented. \u2022 Under URF, I noted a total of 50kms at cost of UGX 0.116Bn was planned. However, 53kms were done at a cost of UGX 0.118Bn leading to excess expenditure of UGX 2 million further inspections revealed bushes alongside many of the Municipal roads were overgrown and in some cases significantly reduced the road width. \u2022 Under Environmental Impact Assessment, interviews and a review of documents revealed that no environment impact assessment was done for any of the road works \u2022 Under procurement I noted Low bidder participation which defeats the objective of public procurement of promoting competitiveness and quality services. This was caused by poor offers and weak budgeting process by the Municipal Council management."], ["9", "Moyo DLG **Opinion** Unqualified", "\u2022 There was a surplus in releases amounting to UGX.0.124Bn representing 0.37%. . \u2022 I noted partial implementation of one planned key deliverable (construction of Dufile Seed Secondary School under UgIFT). \u2022 I noted pending and on-going court cases not disposed off. \u2022 Under NUSAF 3, there were instances of delays in release of funds to the district operation account. I also noted delayed implementation of some planned activities like like Kocia Woodlot Project, Pabolo Afforestation etc. \u2022 Under URF, I noted high maintenance costs during routine manual maintenance of roads. \u2022 Under UgIFT, I noted failure to include the construction of seed secondary school in the consolidated procurement plan. Further 2 classrooms blocks were at gable wall level, the contractor had abandoned the site and no materials were in the store. \u2022 Under YLP, I noted recovery of only UGX.0.131Bn out of UGX. 0.627Bn leaving a balance of UGX.0.495Bn. Further, inspection of one group revealed that only 8 members were active instead of the original 15. \u2022 Under UWEP, I observed that whereas the groups funded are expected to have repaid a total of UGX 0.164Bn only UGX 0.103Bn has been repaid leaving UGX 60 million outstanding. Further, out of the recoveries of UGX 0.117Bn the District transferred only UGX 95million to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, physical inspection revealed that works in the Kololo public Seed School were not completed. \u2022 Under NUSAF 3, out of the UGX.2.59Bn disbursed to the subprojects; only UGX.2.32Bn had been utilized UGX.0.27Bn un-utilised. \u2022 Physical inspection of Azima ox- traction for Chili revealed that no activity was found as Chili production, whereas at Ayima Passion fruit production, farmers had fewer seedlings compared to what was given due to shortage of land. \u2022 Under URF, 62km (25%) out of 274km were not undertaken leading to under-absorption of UGX.0.031Bn (15%). \u2022 Excess expenditure worth UGX.0.06Bn (32%) was incurred on Routine Mechanized Maintenance of 51kms estimated at a cost of UGX.0.19. \u2022 Inspections revealed that Rinyi Culvert Bridge which was rehabilitated at cost of UGX 0.018Bn.had collapsed. \u2022 Under YLP, 28% had been recovered out of the expected total of UGX.0.39Bn leaving an outstanding amount of UGX.0.25Bn (Tax Inclusive) (72%). \u2022 A review of the land inventory revealed that 73 out the 98 pieces of land owned by council lacked titles."], "type": "table"}}, {"content": "221", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["10", "Arua MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 10.384Bn representing 49%. Further, the entity overspent UGX.6.978Bn. \u2022 Out of the 6 key outputs, (5) were fully achieved while (1) was partially implemented. \u2022 Under URF, I noted that the Municipality received UGX.1,165,791,000 (100%) but spent UGX.1,291,000,000 on the roads thus over expenditure of UGX125,209,000. Further, field inspection revealed delayed supply and installation of 13 solar lighting systems on Mango Road and changes in the design of the road from a single carriage way to a two way carriage. \u2022 I noted a recovery rate of only 24% of the UGX.160million funds disbursed in FY 2014/2015 to 2015/2016. \u2022 Under UWEP, I noted that no funds were released to the entity in relation to UWEP despite budget provision of UGX.126m. \u2022 Under capitation grant I noted under-remittance of UGX.172,278,906 with enrolment of 83,860 pupils that would have required UGX.1,064,050,000 but only UGX.891,771,094 was disbursed."], ["11", "Koboko DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 4.6Bn representing 16.7% under release. \u2022 It was however noted that salaries amounting to UGX 0.26Bn were charged to wrong codes (Mischarged). \u2022 Out of 21 outputs sampled, the entity only achieved 5 outputs. \u2022 Under UgIFT, the District received UGX.0.97Bn but only UGX.0.57Bn (59%) was utilised for the construction of Padrombu seed Secondary School and Chakulia Health centre leaving UGX. 0.39Bn (41%) un-utilised. \u2022 Physical inspection on the upgrading of Chakulia Health Center II to Health Center III revealed that the project was behind schedule. \u2022 Under URF, Inspection revealed that tree planting and gravelling were not done on Dranya-DRC border road. \u2022 Under YLP, 26% had been recovered out of the expected total of UGX.0.4Bn leaving an outstanding. In addition inspection of Mugonga Youth Grinding Mill in Ludara Sub County revealed a bushy structure containing grinding mill, group had disintegrated, Machinery not functioning, no records for renew and. An Interview with the CDO revealed that the Chairman was in jail over misappropriation of group funds. \u2022 Still under YLP, inspection of Ripindi Youth Sheep Rearing project revealed that all 70 sheep died after vaccination and the group disintegrated. \u2022 Under UWEP, only 56% of the funds was recovered. \u2022 Under NUSAF 3, Lurujo rice growing sub-project and Opasio B Cassava Production revealed remarkable success, while works still on-going with Ibanga Culvert Installation sub-project. \u2022 Inspection of Kindra-Lokajo road revealed that a section of the road with a stream need a bridge, there was no sign post and no records of community procurement and project management. \u2022 Under RWSSD, 99 water sources representing 14% were not functional."], ["12", "Koboko MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.07Bn representing 13% under release. Further, the entity overspent by UGX.0.364Bn representing an absorption level of 103.2%. \u2022 Out of the eight activities assessed (6) were fully implemented while 2 were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS the Revolving Fund Account in Bank of Uganda leaving UGX 22million on the district UWEP recovery account. \u2022 Review of the water department performance revealed that all planned outputs were not achieved. \u2022 Under Payroll Management, I noted there was a budget shortfall of UGX.45 million on salaries, pensions and gratuity while UGX. 25million was paid to employees above the retirement age. Further, 23 staff who retired had not been paid their retirement benefits totalling UGX 0.845Bn."], "type": "table"}}, {"content": [["10", "Arua MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 10.384Bn representing 49%. Further, the entity overspent UGX.6.978Bn. \u2022 Out of the 6 key outputs, (5) were fully achieved while (1) was partially implemented. \u2022 Under URF, I noted that the Municipality received UGX.1,165,791,000 (100%) but spent UGX.1,291,000,000 on the roads thus over expenditure of UGX125,209,000. Further, field inspection revealed delayed supply and installation of 13 solar lighting systems on Mango Road and changes in the design of the road from a single carriage way to a two way carriage. \u2022 I noted a recovery rate of only 24% of the UGX.160million funds disbursed in FY 2014/2015 to 2015/2016. \u2022 Under UWEP, I noted that no funds were released to the entity in relation to UWEP despite budget provision of UGX.126m. \u2022 Under capitation grant I noted under-remittance of UGX.172,278,906 with enrolment of 83,860 pupils that would have required UGX.1,064,050,000 but only UGX.891,771,094 was disbursed."], ["11", "Koboko DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 4.6Bn representing 16.7% under release. \u2022 It was however noted that salaries amounting to UGX 0.26Bn were charged to wrong codes (Mischarged). \u2022 Out of 21 outputs sampled, the entity only achieved 5 outputs. \u2022 Under UgIFT, the District received UGX.0.97Bn but only UGX.0.57Bn (59%) was utilised for the construction of Padrombu seed Secondary School and Chakulia Health centre leaving UGX. 0.39Bn (41%) un-utilised. \u2022 Physical inspection on the upgrading of Chakulia Health Center II to Health Center III revealed that the project was behind schedule. \u2022 Under URF, Inspection revealed that tree planting and gravelling were not done on Dranya-DRC border road. \u2022 Under YLP, 26% had been recovered out of the expected total of UGX.0.4Bn leaving an outstanding. In addition inspection of Mugonga Youth Grinding Mill in Ludara Sub County revealed a bushy structure containing grinding mill, group had disintegrated, Machinery not functioning, no records for renew and. An Interview with the CDO revealed that the Chairman was in jail over misappropriation of group funds. \u2022 Still under YLP, inspection of Ripindi Youth Sheep Rearing project revealed that all 70 sheep died after vaccination and the group disintegrated. \u2022 Under UWEP, only 56% of the funds was recovered. \u2022 Under NUSAF 3, Lurujo rice growing sub-project and Opasio B Cassava Production revealed remarkable success, while works still on-going with Ibanga Culvert Installation sub-project. \u2022 Inspection of Kindra-Lokajo road revealed that a section of the road with a stream need a bridge, there was no sign post and no records of community procurement and project management. \u2022 Under RWSSD, 99 water sources representing 14% were not functional."], ["12", "Koboko MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.07Bn representing 13% under release. Further, the entity overspent by UGX.0.364Bn representing an absorption level of 103.2%. \u2022 Out of the eight activities assessed (6) were fully implemented while 2 were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS the Revolving Fund Account in Bank of Uganda leaving UGX 22million on the district UWEP recovery account. \u2022 Review of the water department performance revealed that all planned outputs were not achieved. \u2022 Under Payroll Management, I noted there was a budget shortfall of UGX.45 million on salaries, pensions and gratuity while UGX. 25million was paid to employees above the retirement age. Further, 23 staff who retired had not been paid their retirement benefits totalling UGX 0.845Bn."], "type": "table"}}, {"content": "222", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["13", "Arua RRH **Opinion** Qualified", "\u2022 A total of UGX. 1.024Bn was collected during the period but was neither included in the hospital budget nor recognised in the financial statements. \u2022 A review of the payroll revealed overpayments of gratuity totalling UGX 0.137Bn made to pensioners. \u2022 A review of the payroll revealed overpayment/ double payment of salaries to staff totalling UGX 0.012Bn. \u2022 There was a shortfall in releases amounting to UGX.0.043 representing 0.48% under release. Further, the entity remained with unspent balance of UGX.0.097Bn representing an absorption level of 99%. \u2022 Gratuity and pension arrears totalling UGX 0.98Bn was paid during the period under review but were not disclosed in the previous year\u2019s financial statements. \u2022 The hospital received UGX. 1.024Bn and spent UGX.0.923Bn through Account Number 90300063930262 held in Stanbic bank, however this was not reflected on IFMS. \u2022 The hospital contracted M/S Wap Engineering Ltd into multiyear contracts worth UGX. 8.503Bn without approval from Parliament. Physical inspection revealed that works were behind schedule. \u2022 Arua Regional Referral Hospital paid M/S Maways Construction and Engineering Works UGX. 0.113Bn for works not done. \u2022 Deliveries of drugs worth UGX.0.032Bn were not made by National Medical Stores in accordance with the submissions made by the Hospital Management. \u2022 Out of 61 established positions, only 19 (31.1%) positions were filled leaving 42 positions (68.9%) vacant. \u2022 A review of the payroll revealed that employees above the retirement age were paid salaries worth UGX 0.007Bn during the year under review. \u2022 It was observed that the hospital did not have an Internal Auditor during the period under review. \u2022 Physical inspection revealed that the Dental Clinic had inadequate equipment for extraction of teeth, lacked sterilization unit (Autoclave), had no x-ray equipment and only one dental chair was functional out of the three available. \u2022 03 Senior Management members did not sign Performance Agreements as at 31st July 2019. \u2022 Management did not submit signed performance agreement reports to the Ministry of Public Service by 15th September 2018. \u2022 277 staff out of 283 staff filled in their annual performance plans at the beginning of the financial year 2018/19. \u2022 Arua Regional Referral Hospital did not submit a report on absenteeism as required by the guidelines. \u2022 No report on discipline was submitted to the Ministry Of Public Service as required. \u2022 The Hospital had no client charter."], ["", "**FORT PORTAL BRANCH**", ""], ["1", "Kasese DLG **Opinion**", "\u2022 There was a shortfall in releases amounting to UGX.1.3bn representing 2%. Further analysis revealed that the District utilised prior year unspent balance of UGX.1.1Bn that were not warranted in the current year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under YLP, out of UGX.0.118Bn (interest exclusive) the Municipal Council had recovered UGX0.021Bn leaving an outstanding balance of UGX. 0.097Bn. \u2022 Physical inspection of Sinyani Youth Metal Fabrication project revealed that the group had no sign post and had changed from metal fabrication to Piggery without approval of the CDO and MoGLSD whereas Kulubu B Youth Boda Boda Project had no group sign post and two group motorcycles were involved in fatal accidents. \u2022 Under UWEP, Godia Women Second Hand Cloth Buying and Selling Women\u2019s Group was under funded and the training got was not relevant to their business."], "type": "table"}}, {"content": [["13", "Arua RRH **Opinion** Qualified", "\u2022 A total of UGX. 1.024Bn was collected during the period but was neither included in the hospital budget nor recognised in the financial statements. \u2022 A review of the payroll revealed overpayments of gratuity totalling UGX 0.137Bn made to pensioners. \u2022 A review of the payroll revealed overpayment/ double payment of salaries to staff totalling UGX 0.012Bn. \u2022 There was a shortfall in releases amounting to UGX.0.043 representing 0.48% under release. Further, the entity remained with unspent balance of UGX.0.097Bn representing an absorption level of 99%. \u2022 Gratuity and pension arrears totalling UGX 0.98Bn was paid during the period under review but were not disclosed in the previous year\u2019s financial statements. \u2022 The hospital received UGX. 1.024Bn and spent UGX.0.923Bn through Account Number 90300063930262 held in Stanbic bank, however this was not reflected on IFMS. \u2022 The hospital contracted M/S Wap Engineering Ltd into multiyear contracts worth UGX. 8.503Bn without approval from Parliament. Physical inspection revealed that works were behind schedule. \u2022 Arua Regional Referral Hospital paid M/S Maways Construction and Engineering Works UGX. 0.113Bn for works not done. \u2022 Deliveries of drugs worth UGX.0.032Bn were not made by National Medical Stores in accordance with the submissions made by the Hospital Management. \u2022 Out of 61 established positions, only 19 (31.1%) positions were filled leaving 42 positions (68.9%) vacant. \u2022 A review of the payroll revealed that employees above the retirement age were paid salaries worth UGX 0.007Bn during the year under review. \u2022 It was observed that the hospital did not have an Internal Auditor during the period under review. \u2022 Physical inspection revealed that the Dental Clinic had inadequate equipment for extraction of teeth, lacked sterilization unit (Autoclave), had no x-ray equipment and only one dental chair was functional out of the three available. \u2022 03 Senior Management members did not sign Performance Agreements as at 31st July 2019. \u2022 Management did not submit signed performance agreement reports to the Ministry of Public Service by 15th September 2018. \u2022 277 staff out of 283 staff filled in their annual performance plans at the beginning of the financial year 2018/19. \u2022 Arua Regional Referral Hospital did not submit a report on absenteeism as required by the guidelines. \u2022 No report on discipline was submitted to the Ministry Of Public Service as required. \u2022 The Hospital had no client charter."], ["", "**FORT PORTAL BRANCH**", ""], ["1", "Kasese DLG **Opinion**", "\u2022 There was a shortfall in releases amounting to UGX.1.3bn representing 2%. Further analysis revealed that the District utilised prior year unspent balance of UGX.1.1Bn that were not warranted in the current year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under YLP, out of UGX.0.118Bn (interest exclusive) the Municipal Council had recovered UGX0.021Bn leaving an outstanding balance of UGX. 0.097Bn. \u2022 Physical inspection of Sinyani Youth Metal Fabrication project revealed that the group had no sign post and had changed from metal fabrication to Piggery without approval of the CDO and MoGLSD whereas Kulubu B Youth Boda Boda Project had no group sign post and two group motorcycles were involved in fatal accidents. \u2022 Under UWEP, Godia Women Second Hand Cloth Buying and Selling Women\u2019s Group was under funded and the training got was not relevant to their business."], "type": "table"}}, {"content": "223", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["2", "Kabarole DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.277bn representing 1%. Further, the entity remained with unspent balance of UGX. 1.043bn representing an absorption level of 96%. \u2022 The District did not implement all activities as planned for example while the water sector and URF performed well, UgIFT projects and recruitment of staff were partially implemented. \u2022 Payables of UGX.1.5bn remained outstanding at year end. \u2022 Under UgIFT, I noted delayed construction of Nyantaboma Health Centre III and St. Paul Nyabweya Seed School with expiry of contract periods despite payment of UGX. 0.5Bn and UGX.0.618Bn respectively. \u2022 Under YLP Program, I noted that groups received UGX 1.01Bn in the five financial years (2013/14-2017/18) but only UGX 0.246Bn had been recovered by the time of audit leaving a balance of UGX. 0.812Bn (Interest inclusive)."], ["3", "Ntoroko DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.90 million representing 1%. Further, the entity remained with unspent balance of UGX. 0.157Bn representing an absorption level of 99%. \u2022 Under UgIFT, I noted delayed construction works at Nombe seed school and some works to upgrade Bweramule HC II to Health Centre III had not yet started. \u2022 Under URF, I noted that only 18.6 km on mechanised maintenance were undertaken instead of 50.1km. Further on routine manual maintenance I noted an excess expenditure of UGX 8 million to maintain 120.1km. I also noted poor workmanship on Rwebisengo- Rwangara Road and Rehabilitation of Rwensenene and Kakogha Bridges \u2022 A review of the cumulative water situation analysis of the 4 different types of water sources in the district, revealed 35% of the water facilities were non-functional \u2022 Deductions of UGX 1.49Bn were noted in respect of statutory and other bodies but only UGX 1.41Bn was remitted resulting into under payment of UGX 82 million \u2022 Under UWEP, i noted that out of UGX 33 million collected; only UGX 15 million was transferred to the Ministry of Gender leaving a balance of UGX 18 million. Further UGX 18million remained outstanding from beneficiaries. \u2022 Under YLP, I noted that UGX 10.9 million was not paid to the beneficiary group and these funds have been on the account since August 2018. \u2022 Contrary to regulations all Heads of Departments have been in acting capacity beyond the mandatory maximum period of one year."], ["4", "Kyegegwa DLG", "\u2022 There was a shortfall in releases amounting to UGX.0.919bn representing 3%. Further, the entity remained with unspent balance of UGX.1.194bn representing an absorption level of 95%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Unqualified", "SUMMARY OF KEY FINDINGS \u2022 The district received off-budget financing to a tune of UGX 100,000,000 from Ministry of Local Government which was never paid into the Consolidated Fund, as required by the law \u2022 Thee was inadequate implementation of all activities example the water sector and URF performed well whereas UgIFT projects were partially implemented \u2022 Payables of UGX.4.57Bn remained outstanding at year end. \u2022 UGX 0.19Bn was charged on expenditure item codes which do not reflect the nature of the expenditure. \u2022 Under UgIFT, I noted delayed works under the Contract to upgrade Kyampala HC II and Nyakimasa HC II despite payment of UGX0.29Bn and the contract ending on 14th September 2019. \u2022 Inspections revealed that the Kyarumba-Kitabona Road (5.1km) maintained at a cost of UGX.41million had developed pot holes. Further I noted that 25 % out of 1,099 water infrastructures were not functional. \u2022 I noted excess expenditure of UGX.0.19bn on the construction of Kyoho Bridge due to a decision to change from force Account to irregular contracting of the unfinished works to a private contractor. \u2022 The Administration Block being constructed at kasese District revealed that max pans costing UGX 96 million had not yet been installed and were wasting away."], "type": "table"}}, {"content": [["2", "Kabarole DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.277bn representing 1%. Further, the entity remained with unspent balance of UGX. 1.043bn representing an absorption level of 96%. \u2022 The District did not implement all activities as planned for example while the water sector and URF performed well, UgIFT projects and recruitment of staff were partially implemented. \u2022 Payables of UGX.1.5bn remained outstanding at year end. \u2022 Under UgIFT, I noted delayed construction of Nyantaboma Health Centre III and St. Paul Nyabweya Seed School with expiry of contract periods despite payment of UGX. 0.5Bn and UGX.0.618Bn respectively. \u2022 Under YLP Program, I noted that groups received UGX 1.01Bn in the five financial years (2013/14-2017/18) but only UGX 0.246Bn had been recovered by the time of audit leaving a balance of UGX. 0.812Bn (Interest inclusive)."], ["3", "Ntoroko DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.90 million representing 1%. Further, the entity remained with unspent balance of UGX. 0.157Bn representing an absorption level of 99%. \u2022 Under UgIFT, I noted delayed construction works at Nombe seed school and some works to upgrade Bweramule HC II to Health Centre III had not yet started. \u2022 Under URF, I noted that only 18.6 km on mechanised maintenance were undertaken instead of 50.1km. Further on routine manual maintenance I noted an excess expenditure of UGX 8 million to maintain 120.1km. I also noted poor workmanship on Rwebisengo- Rwangara Road and Rehabilitation of Rwensenene and Kakogha Bridges \u2022 A review of the cumulative water situation analysis of the 4 different types of water sources in the district, revealed 35% of the water facilities were non-functional \u2022 Deductions of UGX 1.49Bn were noted in respect of statutory and other bodies but only UGX 1.41Bn was remitted resulting into under payment of UGX 82 million \u2022 Under UWEP, i noted that out of UGX 33 million collected; only UGX 15 million was transferred to the Ministry of Gender leaving a balance of UGX 18 million. Further UGX 18million remained outstanding from beneficiaries. \u2022 Under YLP, I noted that UGX 10.9 million was not paid to the beneficiary group and these funds have been on the account since August 2018. \u2022 Contrary to regulations all Heads of Departments have been in acting capacity beyond the mandatory maximum period of one year."], ["4", "Kyegegwa DLG", "\u2022 There was a shortfall in releases amounting to UGX.0.919bn representing 3%. Further, the entity remained with unspent balance of UGX.1.194bn representing an absorption level of 95%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Unqualified", "SUMMARY OF KEY FINDINGS \u2022 The district received off-budget financing to a tune of UGX 100,000,000 from Ministry of Local Government which was never paid into the Consolidated Fund, as required by the law \u2022 Thee was inadequate implementation of all activities example the water sector and URF performed well whereas UgIFT projects were partially implemented \u2022 Payables of UGX.4.57Bn remained outstanding at year end. \u2022 UGX 0.19Bn was charged on expenditure item codes which do not reflect the nature of the expenditure. \u2022 Under UgIFT, I noted delayed works under the Contract to upgrade Kyampala HC II and Nyakimasa HC II despite payment of UGX0.29Bn and the contract ending on 14th September 2019. \u2022 Inspections revealed that the Kyarumba-Kitabona Road (5.1km) maintained at a cost of UGX.41million had developed pot holes. Further I noted that 25 % out of 1,099 water infrastructures were not functional. \u2022 I noted excess expenditure of UGX.0.19bn on the construction of Kyoho Bridge due to a decision to change from force Account to irregular contracting of the unfinished works to a private contractor. \u2022 The Administration Block being constructed at kasese District revealed that max pans costing UGX 96 million had not yet been installed and were wasting away."], "type": "table"}}, {"content": "224", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["5", "Fort-Portal Regional Referral Hospital **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.327Bn representing 3%. Further, the entity remained with unspent balance of UGX.1.4bn representing an absorption level of 85%. \u2022 I noted activities amounting to UGX 0.450Bn were implemented using funds that were not part of the budget appropriated by parliament (off budget financing). \u2022 UGX 0.100Bn was mischarged expenditure during the year. \u2022 UGX.0.159Bn was spent for procurement of Washing Machine with the additional top up of UGX. 39 million being diverted from procurement of surgical instruments. Further the UGX 0.159Bn paid was based on an expired bank guarantee and the machine had not been delivered by the time of the audit. \u2022 Out of 433 approved positions; 123 (28%) positions were vacant. \u2022 Hospital Inspections revealed congestion in the wards, failure to dispose off assets and inadequate storage space."], ["6", "Kamwenge DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.05Bn representing 5%. Further, the entity remained with unspent balance of UGX.0.148Bn representing an absorption level of 99.6%. \u2022 I noted that some of the District\u2019s planned outputs of the key deliverables were not quantified as required. \u2022 Under UgIFT, I noted delayed works on Bwizi Seed Secondary school despite receipt of UGX. 0.476bn and expenditure of only UGX.0.017bn. Further works on Upgrade of Kanara and Kabambiro HC II\u2019s TO HC III\u2019s were still ongoing despite receipt of UGX.0.65bn and expenditure of UGX.0.299bn. \u2022 Under YLP Program, I noted that whereas the groups funded in 2015/2016 were expected to have repaid a total amount of UGX.0.247bn (Interest inclusive) by close of the financial year 2018/2019, only 32 % was recovered. I also noted that two youth goat rearing groups did not avail any records for review and they had disintegrated. \u2022 The District did not have titles to its various parcels of land in different parts of the Council."], ["7", "Kyenjojo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX1.9Bn representing 6% of the budget. Further, the entity remained with unspent balance of UGX.3.078Bn representing an absorption level of 90%. \u2022 I noted that the District did not implement all the activities as planned. Further the UgIFT projects were partially implemented. \u2022 Under UgIFT, I noted delayed construction works at Mparo Seed Secondary School and on works to upgrade Myeri and Kyankaramata Health Centre IIs to Health centre IIIs despite availability of funds."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted that the District had payables of UGX.0.918bn arising from mainly failure to repay deposits received. \u2022 I noted that the district deducted UGX.47million from teaching staff due to UNATU, However, UGX.93million was actually remitted resulting into an over remittance of UGX.46million. \u2022 I noted that the district made statutory deductions of UGX.2.07Bn in respect of PAYE and Uganda bankers, However only UGX.1.9Bn was remitted resulting into an under-remittance of UGX.0.148bn. \u2022 Under UgIFT, I noted delayed works and lack of a project Manager to compile progress reports on Rwentuuha Seed Secondary despite a payment of UGX 0.405bn. Further works on Karwenyi HC II were still ongoing, despite the contract end period of 30/09/2019 and payment of UGX.0.158bn. \u2022 Under URF I noted poor works on 4 sampled roads i.e. water crossing over the road due to inadequate drainage, inadequate culvert installations and poor manual maintenance. \u2022 Under YLP Program, I noted that a total of UGX.0.411bn remained outstanding as arrears by the year end. \u2022 Under UWEP Program, I noted that a total of UGX. 0.189bn remained outstanding as arrears by the year end."], "type": "table"}}, {"content": [["5", "Fort-Portal Regional Referral Hospital **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.327Bn representing 3%. Further, the entity remained with unspent balance of UGX.1.4bn representing an absorption level of 85%. \u2022 I noted activities amounting to UGX 0.450Bn were implemented using funds that were not part of the budget appropriated by parliament (off budget financing). \u2022 UGX 0.100Bn was mischarged expenditure during the year. \u2022 UGX.0.159Bn was spent for procurement of Washing Machine with the additional top up of UGX. 39 million being diverted from procurement of surgical instruments. Further the UGX 0.159Bn paid was based on an expired bank guarantee and the machine had not been delivered by the time of the audit. \u2022 Out of 433 approved positions; 123 (28%) positions were vacant. \u2022 Hospital Inspections revealed congestion in the wards, failure to dispose off assets and inadequate storage space."], ["6", "Kamwenge DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.05Bn representing 5%. Further, the entity remained with unspent balance of UGX.0.148Bn representing an absorption level of 99.6%. \u2022 I noted that some of the District\u2019s planned outputs of the key deliverables were not quantified as required. \u2022 Under UgIFT, I noted delayed works on Bwizi Seed Secondary school despite receipt of UGX. 0.476bn and expenditure of only UGX.0.017bn. Further works on Upgrade of Kanara and Kabambiro HC II\u2019s TO HC III\u2019s were still ongoing despite receipt of UGX.0.65bn and expenditure of UGX.0.299bn. \u2022 Under YLP Program, I noted that whereas the groups funded in 2015/2016 were expected to have repaid a total amount of UGX.0.247bn (Interest inclusive) by close of the financial year 2018/2019, only 32 % was recovered. I also noted that two youth goat rearing groups did not avail any records for review and they had disintegrated. \u2022 The District did not have titles to its various parcels of land in different parts of the Council."], ["7", "Kyenjojo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX1.9Bn representing 6% of the budget. Further, the entity remained with unspent balance of UGX.3.078Bn representing an absorption level of 90%. \u2022 I noted that the District did not implement all the activities as planned. Further the UgIFT projects were partially implemented. \u2022 Under UgIFT, I noted delayed construction works at Mparo Seed Secondary School and on works to upgrade Myeri and Kyankaramata Health Centre IIs to Health centre IIIs despite availability of funds."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted that the District had payables of UGX.0.918bn arising from mainly failure to repay deposits received. \u2022 I noted that the district deducted UGX.47million from teaching staff due to UNATU, However, UGX.93million was actually remitted resulting into an over remittance of UGX.46million. \u2022 I noted that the district made statutory deductions of UGX.2.07Bn in respect of PAYE and Uganda bankers, However only UGX.1.9Bn was remitted resulting into an under-remittance of UGX.0.148bn. \u2022 Under UgIFT, I noted delayed works and lack of a project Manager to compile progress reports on Rwentuuha Seed Secondary despite a payment of UGX 0.405bn. Further works on Karwenyi HC II were still ongoing, despite the contract end period of 30/09/2019 and payment of UGX.0.158bn. \u2022 Under URF I noted poor works on 4 sampled roads i.e. water crossing over the road due to inadequate drainage, inadequate culvert installations and poor manual maintenance. \u2022 Under YLP Program, I noted that a total of UGX.0.411bn remained outstanding as arrears by the year end. \u2022 Under UWEP Program, I noted that a total of UGX. 0.189bn remained outstanding as arrears by the year end."], "type": "table"}}, {"content": "225", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["8", "Bundibugyo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.468Bn representing 2%. Further, the entity remained with unspent balance of UGX. 1.496Bn representing absorption level of 95%. \u2022 I noted some planned key deliverables were implemented while others were partially implemented for example UgIFT projects were partially implemented. \u2022 Adjustment of UGX0.136Bn in the outstanding commitments lacked supporting documents. \u2022 UGX0.228Bn was charged on expenditure item codes which do not reflect the nature of the expenditure. \u2022 Under UgIFT, I noted delayed construction works at Kisubba Seed School, Bupomboli and Burondo health Centre. \u2022 District paid a sum of UGX 52million to two pensioners without supporting personal files. \u2022 Under YLP, I noted that Out of UGX.0.694bn disbursed to the groups, only UGX0.111bn had been recovered leaving a balance of UGX.612million outstanding."], ["9", "Kasese MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.49 million representing 1%. Further, the entity remained with unspent balance of UGX.1.069Bn representing an absorption level of 82.8%. \u2022 I noted that out of the (6) sampled projects under URF, YLP and SFG programme, (4) were fully achieved while (2) were partially implemented. \u2022 Under URF, I noted poor workmanship on Cathedral and Mugurusi Road. \u2022 Under YLP, I noted that out of UGX.61million disbursed to youth interest groups only UGX.30 million was repaid leaving UGX.31 million outstanding. Further inspections of two selected projects revealed that the chairpersons had disappeared with some of the records, funds, group motorcycles and chairs. \u2022 The Municipality did not dispose of 2 vehicles which were deteriorating in council\u2019s yard."], ["10", "Fort Portal MC **Opinion** Qualified", "\u2022 UGX.1bn expenditure was mischarged by Council during the year. \u2022 I noted the Council received UGX.14.717Bn out of UGX.13.413Bn that was budgeted for representing an increment of10%. Further, the entity remained with unspent balance of UGX. 2.521bn representing an absorption level of 83%. \u2022 UGX. 0.123bn were long outstanding debtors as at year end \u2022 UGX 0.216bn deducted as Withholding tax was not remitted to URA by year end. \u2022 Under URF, drainage works were still in progress on MT kasenyi road, the project had no sign posts, humps and the road had not yet been marked off. Further, the Council made direct procurements of goods worth UGX.0.457bn without following procurement guidelines for the supply and installation of solar street lights. Also UGX.22million was utilized on Routine Mechanized Maintenance instead of periodic Maintenance which was contrary to the work plan. \u2022 Under YLP, I noted UGX.42million was due from beneficiaries and had not been recovered."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under YLP, I noted that out of UGX 1.084Bn disbursed; only UGX.0.457Bn has been recovered leaving UGX.0.769Bn outstanding. Inspections of two selected groups revealed that out of the 10, only three members were active and they lacked project sign posts."], "type": "table"}}, {"content": [["8", "Bundibugyo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.468Bn representing 2%. Further, the entity remained with unspent balance of UGX. 1.496Bn representing absorption level of 95%. \u2022 I noted some planned key deliverables were implemented while others were partially implemented for example UgIFT projects were partially implemented. \u2022 Adjustment of UGX0.136Bn in the outstanding commitments lacked supporting documents. \u2022 UGX0.228Bn was charged on expenditure item codes which do not reflect the nature of the expenditure. \u2022 Under UgIFT, I noted delayed construction works at Kisubba Seed School, Bupomboli and Burondo health Centre. \u2022 District paid a sum of UGX 52million to two pensioners without supporting personal files. \u2022 Under YLP, I noted that Out of UGX.0.694bn disbursed to the groups, only UGX0.111bn had been recovered leaving a balance of UGX.612million outstanding."], ["9", "Kasese MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.49 million representing 1%. Further, the entity remained with unspent balance of UGX.1.069Bn representing an absorption level of 82.8%. \u2022 I noted that out of the (6) sampled projects under URF, YLP and SFG programme, (4) were fully achieved while (2) were partially implemented. \u2022 Under URF, I noted poor workmanship on Cathedral and Mugurusi Road. \u2022 Under YLP, I noted that out of UGX.61million disbursed to youth interest groups only UGX.30 million was repaid leaving UGX.31 million outstanding. Further inspections of two selected projects revealed that the chairpersons had disappeared with some of the records, funds, group motorcycles and chairs. \u2022 The Municipality did not dispose of 2 vehicles which were deteriorating in council\u2019s yard."], ["10", "Fort Portal MC **Opinion** Qualified", "\u2022 UGX.1bn expenditure was mischarged by Council during the year. \u2022 I noted the Council received UGX.14.717Bn out of UGX.13.413Bn that was budgeted for representing an increment of10%. Further, the entity remained with unspent balance of UGX. 2.521bn representing an absorption level of 83%. \u2022 UGX. 0.123bn were long outstanding debtors as at year end \u2022 UGX 0.216bn deducted as Withholding tax was not remitted to URA by year end. \u2022 Under URF, drainage works were still in progress on MT kasenyi road, the project had no sign posts, humps and the road had not yet been marked off. Further, the Council made direct procurements of goods worth UGX.0.457bn without following procurement guidelines for the supply and installation of solar street lights. Also UGX.22million was utilized on Routine Mechanized Maintenance instead of periodic Maintenance which was contrary to the work plan. \u2022 Under YLP, I noted UGX.42million was due from beneficiaries and had not been recovered."], ["11", "Bunyangabu DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.4Bn representing 2%. Further, the entity remained with unspent balance of UGX.0.466Bn representing an absorption level of 97%. \u2022 I noted some planned key deliverables were partially implemented while others were implemented. For example the upgrading of HCII to III, construction of a seed school, and the incomplete construction of the maternity ward were all partially implemented. \u2022 The District did not have land titles for its land including the district Headquarters, sub county land and all the Health Centres. \u2022 Under UgIFT, I noted delayed construction works to upgrade Kabahango HC II to Health Centre III and to build Kiyombya Seed Secondary school; further Kabahango HC III is being constructed on land whose ownership is being contested between Bunyangabu District and the title holders."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under YLP, I noted that out of UGX 1.084Bn disbursed; only UGX.0.457Bn has been recovered leaving UGX.0.769Bn outstanding. Inspections of two selected groups revealed that out of the 10, only three members were active and they lacked project sign posts."], "type": "table"}}, {"content": "226", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["", "**GULU BRANCH**", ""], ["1", "Agago DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.413bn representing 1.4%. Further, the entity remained with unspent balance of UGX.0.15Bn representing an absorption level of 99.5%. \u2022 Of the sampled key outputs implemented (UgIFT, URF, Building and Water works programmes) I noted that out of the 11 outputs/activities, 8 were fully implemented while 3 were partially implemented. \u2022 I observed that UGX.189million was spent on activities that had not been budgeted for. \u2022 Staff advances worth UGX.23million remained unaccounted for. \u2022 There was understaffing of 46% of the approved staff structure of 2,536 positions. \u2022 Construction works at Lapono Seed Secondary School and Lapirin Health Centre II under UgIFT programme were behind. \u2022 The district failed to plan for NUSAF3 project funds thus the noted delayed fund disbursements and implementation of sub-projects. \u2022 URF field inspection revealed incomplete works on Kabala-Kaket road. \u2022 YLP group members did not comply with repayment schedules as 58% was unrecovered out of the expected UGX.512million. \u2022 There was delayed release of UWEP funds and recovery challenges with 72% outstanding of the expected UGX.0.520bn."], ["2", "Lamwo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.787bn representing 2.7%. Further, the entity remained with unspent balance of UGX.0.445bn representing an absorption level of 98.4%. \u2022 Of the Key outputs implemented I sample UgIFT, URF, NUSAF3, YLP and UWEP programme and noted that out of the 6 projects, 4 were fully implemented while 2 were partially implemented. \u2022 NUSAF3 was affected by delayed implementation of projects and project assets were not properly managed. \u2022 Under UgFIT, construction of Paloga Seed Secondary School had not commenced while Upgrade of Katum Health Centre II had works at foundation level and the performance security for the project had expired. \u2022 YLP had low recovery with 93% of the expected amount of UGX.0.397bn outstanding and there was delayed transfer of funds to YLP groups. \u2022 UWEP had recovery challenges with 86% of the expected UGX.0.228bn outstanding for funds issued in FY 2016/17 and there was no disbursement of funds to 54 women groups approved in FY 2018/2019. \u2022 I noted non-functioning water sources with low coverage of household latrine and hand washing facilities under water for production programme. \u2022 The district is understaffed at 57.5% of the approved structure of 149 positions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under YLP, I noted a total of UGX 0.140Bn remained outstanding as arrears as at 30.06.19 for the groups financed in 2016/17 & 2017/18 with 33 groups paying less than 50% of amount received. Further I noted that the district did not remit to BoU a sum of UGX.35 million recovered from youth and UWEP groups respectively."], "type": "table"}}, {"content": [["", "**GULU BRANCH**", ""], ["1", "Agago DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.413bn representing 1.4%. Further, the entity remained with unspent balance of UGX.0.15Bn representing an absorption level of 99.5%. \u2022 Of the sampled key outputs implemented (UgIFT, URF, Building and Water works programmes) I noted that out of the 11 outputs/activities, 8 were fully implemented while 3 were partially implemented. \u2022 I observed that UGX.189million was spent on activities that had not been budgeted for. \u2022 Staff advances worth UGX.23million remained unaccounted for. \u2022 There was understaffing of 46% of the approved staff structure of 2,536 positions. \u2022 Construction works at Lapono Seed Secondary School and Lapirin Health Centre II under UgIFT programme were behind. \u2022 The district failed to plan for NUSAF3 project funds thus the noted delayed fund disbursements and implementation of sub-projects. \u2022 URF field inspection revealed incomplete works on Kabala-Kaket road. \u2022 YLP group members did not comply with repayment schedules as 58% was unrecovered out of the expected UGX.512million. \u2022 There was delayed release of UWEP funds and recovery challenges with 72% outstanding of the expected UGX.0.520bn."], ["2", "Lamwo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.787bn representing 2.7%. Further, the entity remained with unspent balance of UGX.0.445bn representing an absorption level of 98.4%. \u2022 Of the Key outputs implemented I sample UgIFT, URF, NUSAF3, YLP and UWEP programme and noted that out of the 6 projects, 4 were fully implemented while 2 were partially implemented. \u2022 NUSAF3 was affected by delayed implementation of projects and project assets were not properly managed. \u2022 Under UgFIT, construction of Paloga Seed Secondary School had not commenced while Upgrade of Katum Health Centre II had works at foundation level and the performance security for the project had expired. \u2022 YLP had low recovery with 93% of the expected amount of UGX.0.397bn outstanding and there was delayed transfer of funds to YLP groups. \u2022 UWEP had recovery challenges with 86% of the expected UGX.0.228bn outstanding for funds issued in FY 2016/17 and there was no disbursement of funds to 54 women groups approved in FY 2018/2019. \u2022 I noted non-functioning water sources with low coverage of household latrine and hand washing facilities under water for production programme. \u2022 The district is understaffed at 57.5% of the approved structure of 149 positions."], ["3", "Amuru DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.4.143bn representing 16.3%. Further, the entity over spent by UGX.0.921Bn. \u2022 I noted mischarge of expenditure amounting to UGX.1.396bn. \u2022 I noted that the Districts key deliverables for implementation were not reported on in the statement of performance such as UgIFT Programme, NUSAF3 project, URF out puts among others. \u2022 Administrative advances worth UGX.0.991bn were paid into Staff personal bank accounts. \u2022 Staff advances worth UGX.51million remained unaccounted for."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under YLP, I noted a total of UGX 0.140Bn remained outstanding as arrears as at 30.06.19 for the groups financed in 2016/17 & 2017/18 with 33 groups paying less than 50% of amount received. Further I noted that the district did not remit to BoU a sum of UGX.35 million recovered from youth and UWEP groups respectively."], "type": "table"}}, {"content": "227", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["4", "Gulu DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.856Bn representing 3.3%. Further, the entity remained with unspent balance of UGX.5.086Bn representing an absorption level of 84.73%. \u2022 The budgeted donor funding of UGX 0.711bn was unrealistic due to lack of any memorandum of understanding with any donor. \u2022 Payables of UGX.3.105bn relating to sundry creditors/court awards remained outstanding at year end. \u2022 Under UgIFT, I noted that civil works on Palaro Seed Secondary School had not commenced despite payment of UGX.301,700,578 to the contractor and the land title was not yet secured. Further, UGX.162,932,021 was diverted to the construction of staff house and pit latrines at two Primary Schools. \u2022 URF field inspection revealed sections of some roads were poorly maintained with insufficient gravel compaction, potholes, silted culverts while some burrow pits were not filled. In addition I observed incomplete works on projects. \u2022 Under YLP, I noted low recovery of 22% of advanced funds to the tune of UGX.0.576bn. 16 youth groups had nil deposits from 2015-2018 and some of the supported projects were no longer in existence. \u2022 UWEP had recovery challenges with 53% outstanding of the expected UGX.0.230bn. No records were held by the group members for the project being implemented. \u2022 Under water program, I noted low levels of safe water coverage, low functionality of water sources and absence of water user committees."], ["5", "Kwania DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.038bn representing 9.3%. Further, the entity remained with unspent balance of UGX.2.664bn representing an absorption level of 87%. \u2022 Out of the 6 sampled outputs from undertaken projects (UgIFT, URF, YLP and UWEP programmes) i noted that 4 were fully implemented, 1 was partially implemented and 1 was not implemented at all. \u2022 Under UgIFT, I noted that Aduku Seed Secondary School had no land title and construction works were behind schedule with all structures at ring beam level. \u2022 URF field inspection revealed some poorly maintained and bushy roads while emergency works of UGX.21million on Wicere to Akali health centre II had not commenced. \u2022 YLP had low recovery of disbursed funds with 91% outstanding of the expected amount of UGX.23million and noted one group that was no longer operational. \u2022 UWEP had low recovery challenges with 29% outstanding of the expected UGX.17.9million. \u2022 Water for use and production program had nonfunctional water sources and accessibility was below the district target. \u2022 The district was understaffed at 54% of the approved staff structure of 237 positions."], ["6", "Kole DLG **Opinion**", "\u2022 Out of the 100% release of UGX.26.027bn, the entity remained with unspent balance of UGX.0.310Bn representing an absorption level of 98.8%. \u2022 UGX.0.294bn was paid from various accounts for activities not provided for in the budget."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Construction works under UgIFT at Amuru Seed Secondary School and Otwee Health Centre II were behind schedule. \u2022 There was late disbursement of NUSAF3 project funds hence delayed project implementation. I also noted unacknowledged transfers to groups amounting to UGX.138million and lack of proper book keeping. \u2022 URF field inspection revealed poorly maintained roads with bushy road edges, silted culverts and failure to undertake gravel compaction. \u2022 YLP had low recovery with 86% outstanding funds of the expected UGX.0.920bn. I noted delayed transfer of funds to YLP groups and irregular transfer of funds to groups with no proper identity and business plans. \u2022 UWEP funds to the tune of UGX.11million were not transferred to 2 women groups."], "type": "table"}}, {"content": [["4", "Gulu DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.856Bn representing 3.3%. Further, the entity remained with unspent balance of UGX.5.086Bn representing an absorption level of 84.73%. \u2022 The budgeted donor funding of UGX 0.711bn was unrealistic due to lack of any memorandum of understanding with any donor. \u2022 Payables of UGX.3.105bn relating to sundry creditors/court awards remained outstanding at year end. \u2022 Under UgIFT, I noted that civil works on Palaro Seed Secondary School had not commenced despite payment of UGX.301,700,578 to the contractor and the land title was not yet secured. Further, UGX.162,932,021 was diverted to the construction of staff house and pit latrines at two Primary Schools. \u2022 URF field inspection revealed sections of some roads were poorly maintained with insufficient gravel compaction, potholes, silted culverts while some burrow pits were not filled. In addition I observed incomplete works on projects. \u2022 Under YLP, I noted low recovery of 22% of advanced funds to the tune of UGX.0.576bn. 16 youth groups had nil deposits from 2015-2018 and some of the supported projects were no longer in existence. \u2022 UWEP had recovery challenges with 53% outstanding of the expected UGX.0.230bn. No records were held by the group members for the project being implemented. \u2022 Under water program, I noted low levels of safe water coverage, low functionality of water sources and absence of water user committees."], ["5", "Kwania DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.038bn representing 9.3%. Further, the entity remained with unspent balance of UGX.2.664bn representing an absorption level of 87%. \u2022 Out of the 6 sampled outputs from undertaken projects (UgIFT, URF, YLP and UWEP programmes) i noted that 4 were fully implemented, 1 was partially implemented and 1 was not implemented at all. \u2022 Under UgIFT, I noted that Aduku Seed Secondary School had no land title and construction works were behind schedule with all structures at ring beam level. \u2022 URF field inspection revealed some poorly maintained and bushy roads while emergency works of UGX.21million on Wicere to Akali health centre II had not commenced. \u2022 YLP had low recovery of disbursed funds with 91% outstanding of the expected amount of UGX.23million and noted one group that was no longer operational. \u2022 UWEP had low recovery challenges with 29% outstanding of the expected UGX.17.9million. \u2022 Water for use and production program had nonfunctional water sources and accessibility was below the district target. \u2022 The district was understaffed at 54% of the approved staff structure of 237 positions."], ["6", "Kole DLG **Opinion**", "\u2022 Out of the 100% release of UGX.26.027bn, the entity remained with unspent balance of UGX.0.310Bn representing an absorption level of 98.8%. \u2022 UGX.0.294bn was paid from various accounts for activities not provided for in the budget."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Construction works under UgIFT at Amuru Seed Secondary School and Otwee Health Centre II were behind schedule. \u2022 There was late disbursement of NUSAF3 project funds hence delayed project implementation. I also noted unacknowledged transfers to groups amounting to UGX.138million and lack of proper book keeping. \u2022 URF field inspection revealed poorly maintained roads with bushy road edges, silted culverts and failure to undertake gravel compaction. \u2022 YLP had low recovery with 86% outstanding funds of the expected UGX.0.920bn. I noted delayed transfer of funds to YLP groups and irregular transfer of funds to groups with no proper identity and business plans. \u2022 UWEP funds to the tune of UGX.11million were not transferred to 2 women groups."], "type": "table"}}, {"content": "228", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["7", "Oyam DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.994Bn representing 2.5%. Further, the entity remained with unspent balance of UGX.0.857Bn representing an absorption level of 97.8%. \u2022 Payables of UGX.3.256bn comprising of creditors at UGX.1.118bn and pension liability of UGX.0.793bn remained outstanding at year end. \u2022 Staff advances worth UGX.32M had duplicated accountabilities and Staff advances worth UGX.27M remained unaccounted for. \u2022 A 4WD Ambulance procured at UGX.240M was not delivered. \u2022 UGX.25M in form of withholding tax was not deducted for remittance to URA \u2022 27% of DDEG funds were spent on purchase of 2 double cabin pickups above the approved rate of 15%. \u2022 I noted irregular cash payments worth UGX.114M out of which UGX.6.8M withholding tax was not deducted. \u2022 There was delayed construction works at Aribu HC II with works stalling at ring beam level under UgIFT. \u2022 NUSAF3 was affected by delayed fund disbursements and some projects were incomplete despite release of all the funds and no proper records were maintained on site. \u2022 URF field inspection revealed sections of some roads poorly maintained with potholes and bushy sides. In addition, I observed incomplete works on projects. \u2022 YLP had low recovery with 75% outstanding of the expected amount of UGX.0.542bn. I further noted that the district had not transferred UGX.3.4M to the National Revolving fund A/C in BOU. \u2022 UWEP had recovery challenges with 74% of funds disbursed outstanding out of the expected UGX.0.544bn. \u2022 I noted non-functional water points and lack of maintenance for the water facilities. \u2022 Some staff were in acting capacity in excess of 12 months without renewal of appointments. \u2022 The district did not have certificates of title for some of its land and noted grounded vehicles with no disposal plan."], ["8", "Lira DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.1836Bn representing 3.1%. Further, the entity remained with unspent balance of UGX.1.709Bn representing an absorption level of 95.45%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Unqualified", "SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, I noted several anomalies i.e. delays in completion of contracts, failure to enforce contracts management, advance payments without bank guarantee and unsupported payments without engineers\u2019 measurement sheets and certificates. \u2022 URF field inspections revealed that some road sections were poorly maintained with silted culverts and no headwalls, poor drainage, broken culverts and incomplete shoddy works. \u2022 NUSAF3 funds of UGX.0.922bn were not adequately budgeted for and project implementations contravened procurement guidelines while no proper books were maintained. Inspected construction works were poorly done and incomplete. \u2022 Under UWEP, the district did not make any disbursements to the 45 projects and groups failed to make repayments worth UGX.92M while no proper books of accounts were maintained. \u2022 YLP records were not availed for audit for period 2013-2018 hence could not confirm extent of repayment. \u2022 SAGE lacked a payroll update since its inception while beneficiaries don\u2019t access funds on time. I further observed inconsistencies in payments that led to over payments. \u2022 I noted non-functional wells while boreholes and valley dams were not properly maintained. \u2022 Some procurements were done contrary to the regulations by diverting from evaluation criteria and improper use of negotiations. \u2022 Local revenue collection of UGX.0.245 was not supported with an updated revenue register and unexplained variance of UGX.0.247bn was also noted."], "type": "table"}}, {"content": "229", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["9", "Kitgum DLG **Opinion** Qualified", "\u2022 UGX.315million in staff advances was unaccounted for. \u2022 There was a shortfall in releases amounting to UGX.2.854bn representing 9.2%. Further, the entity over spent by UGX.0.185Bn. \u2022 UGX.450million was mischarges of expenditure during the year. \u2022 Out of the 17 sampled outputs from the various departments (Health, Education, Water and works sectors) i noted that 11 were fully implemented, 4 were partially implemented and 2 were not implemented at all \u2022 I noted payment for activities worth UGX.202million that were not in the work plan. \u2022 There was irregular direct procurement of food items worth UGX.57million for nodding disease patients. \u2022 Under UgIFT projects, I noted Amida Seed Secondary School had no land title and construction works had not commenced. \u2022 NUSAF3 had late disbursement of funds while Internal Audit did not audit project accounts. \u2022 URF field inspection revealed that some roads were poorly maintained with over grown bushes and some works remained incomplete. \u2022 YLP had late disbursement of funds to groups while UGX.47million was not disbursed. I was not availed repayment schedules and bank statements for the district revolving fund account for funds disbursed in 2014-2018. \u2022 UGX.16million for UWEP funds was not disbursed and repayment schedules for FYs 2014-15 and 2017-18 were not availed. \u2022 Water for use and production project had non-functional water sources and accessibility was below the district target."], ["10", "Apac DLG **Opinion**", "\u2022 There was lack of an explanation and approval from the Accountant general for an opening balance of UGX.1.724bn in the statement of changes in equity as a result of a prior year adjustment in receivables."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 I noted mischarges of expenditure worth UGX.0.144bn. \u2022 Of the Key outputs implemented, I noted that some of the Districts key deliverables were not reported on in the statement of performance such as UgIFT, NUSAF3 project and URF out puts among others. \u2022 UGX.0.257bn were diverted and paid to consolidated fund as a refund for excess releases erroneously paid to the district in FY 2017/18. \u2022 Arrears of UGX.4.266bn for salary (UGX.0.265bn) and pension and gratuity (UGX.4bn) remained outstanding at year end. \u2022 The council utilised 47% of the total local revenue collections towards payment of allowances contrary to the legal provision of 20%. \u2022 Fuel deposits worth UGX.50M remained unaccounted for. \u2022 A number of district vehicles were grounded and unserviceable hence due for disposal \u2022 There was delayed implementation of UgIFT projects as construction works were still on foundation stage. \u2022 NUSAF3 had inadequate project implementation with 2 of the project vehicles in poor conditions and one vehicle grounded. \u2022 URF field inspection revealed poorly maintained road sections with culvert installation and incomplete works on projects. \u2022 YLP had low recovery of 23% of the expected amount of UGX.0.520bn. \u2022 UWEP had recovery challenges with 69% outstanding of the expected UGX.0.227bn and no records were held by the group members for the project being implemented. \u2022 The district had non-functional water points and water user committees. \u2022 There were irregularities in the use of force on account in remodeling and refurbishment of district cash office."], "type": "table"}}, {"content": "230", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["11", "Apac MC **Opinion** Unqualified", "\u2022 UGX.196.8million was unaccounted for by year end. \u2022 There was a shortfall in releases amounting to UGX.1.75bn representing 12%. \u2022 Status review of implementation of planned outputs revealed that UgIFT, URF (Routine mechanized maintenance), NUSAF 3, YLP and UWEP were ongoing, 100%, 100%, 74.4% and 0% respectively. \u2022 Pension liability of UGX.33.8million was outstanding at year end. \u2022 Under UgIFT, the district made an over commitment of UGX.0.414bn in the contract for construction of Pokot Girls Seed Secondary School and the contractor did not execute a performance security while the school lacks a land title. \u2022 Under NUSAF-3, there was delayed disbursement of UGX.2.3Bn to the district and hence there were no funds transferred to the groups. \u2022 Under URF, field inspection revealed some impassable sections of the road. \u2022 Under YLP, I noted a recovery rate of only 32.6% of the funds disbursed in FY 2016/2017 and 2018/2019 and the District failed to transfer UGX.10.7M of the recovered funds to BOU. In addition, there was no repayment ledger."], ["12", "Pader DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.851Bn representing 10.3%. Further, the entity remained with unspent balance of UGX.0.722Bn representing an absorption level of 97%. \u2022 Under UgIFT, construction of Ogom Seed Secondary School was not undertaken and works at Lapu HC II had stalled at beam level despite receipt of funds that were swept back at year end. \u2022 NUSAF3 experienced delayed implementation of two projects oit of the sampled five. \u2022 URF field inspection revealed pending works of swamp filling and culvert installations on Atanga- Bolo-Lagile road. \u2022 Under RTI, there were incomplete works on Ogonyo- Odum of swamp filling and culvert installations four months after project expected completion date. \u2022 YLP had low recovery with 93% of disbursed funds outstanding out of the expected collection of UGX.574M while group members did not maintain proper books of accounts. \u2022 Under UWEP, I noted that 79.6% of UGX.173M advanced remained unrecovered. \u2022 The district was affected by low functionality of water sources while safe water coverage for sub-counties of Awere, Laguti and Atanga was below the district average."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Qualified", "SUMMARY OF KEY FINDINGS \u2022 UgFIT programme funds amounting to UGX.389million were diverted to pay rolled over projects for FY 2017/18 and expenditure amounting to UGX.145million remained unaccounted for. \u2022 I noted mischarge of expenditure amounting to UGX.103million \u2022 There was a shortfall in releases amounting to UGX.1.696Bn representing 6%. Further, the entity remained with unspent balance of UGX.0.03bn representing an absorption level of 99.89%. \u2022 Of the Key outputs implemented I sampled UgIFT, URF, NUSAF 3 and Water works, and noted that out of the 12 projects, 7 were fully implemented while 5 were partially implemented. \u2022 UGX.2.990bn accumulated Payables remained outstanding at year end. \u2022 The district is understaffed at 18% of the approved staff structure of 1,477 positions. \u2022 UgFIT programme released UGX.530M in excess of the UGX.500M budget for upgrade of Olepek HC II to III out of which UGX.389M remained unaccounted for and the site had been abandoned without completion. \u2022 NUSAF3 released UGX.3.732bn in excess of the budget of UGX.3.4bn with no supplementary approvals and I observed delays in implementation of projects. \u2022 URF field inspection observed that some roads were poorly maintained with muddy sections. \u2022 YLP had low recovery rate with 91% outstanding of the expected amount of UGX.0.784bn between 2014 to 2017."], "type": "table"}}, {"content": "231", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["14", "Gulu MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.21.686bn representing 37.3%. Further, the entity remained with unspent balance of UGX.0.474bn representing an absorption level of 98.6%. \u2022 I noted mischarge of expenditure amounting to UGX.49million \u2022 Of the Key outputs implemented under the three projects (URF, YLP and UWEP), i noted that 1 was fully implemented while 2 were partially implemented. \u2022 Staff advances to the tune of UGX.6.9million were unaccounted for. \u2022 URF field inspection revealed that some roads were poorly maintained with potholes, had un finished drainage and were unmarked."], ["15", "Gulu RRH **Opinion** Qualified", "\u2022 Adjustments to the opening net worth in the statement of changes in equity worth UGX.31million, UGX.283million and UGX.84million relating to cash and cash equivalents, payables and receivables respectively were not supported with proper explanations and justification. \u2022 There was a shortfall in releases amounting to UGX.0.457bn representing 4.8%. Further, the entity remained with unspent balance of UGX.0.381bn representing an absorption level of 95.8%. \u2022 I noted mischarges of expenditure worth UGX.20million \u2022 UGX.624million gratuity arrears were outstanding at year end. \u2022 NTR of UGX.188million was irregularly utilised at source. \u2022 UGX.42million remained unaccounted for at year end. \u2022 The hospital is understaffed with 33% of the positions not filled out of 447 on the structure and 28 staff had overstayed on probation. \u2022 There was lack of a functional hospital board hence no meetings were held. \u2022 Challenges faced included drug stock outs for essential medicine experienced during the year, failure to maintain temperature records, inadequate air conditioning and non-functional incinerator. \u2022 There was delayed completion on construction of 2 storied 54 staff unit houses as construction works were still at wall plate."], ["16", "Kitgum MC", "\u2022 There was a shortfall in releases amounting to UGX.0.514Bn representing 6%. Further, the entity remained with unspent balance of UGX.1.527Bn representing an absorption level of 86.6%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN 13", "LOCAL GOVERNMENTS Nwoya DLG Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX.0.067Bn representing 0.3%. Further, the entity remained with unspent balance of UGX.0.477Bn representing an absorption level of 97.69%. \u2022 Of the sampled key outputs implemented under 4 projects (UgIFT, URF, NUSAF3 and UWEP programme) i noted that 2 were fully implemented and 2 were partially implemented. \u2022 The District had court cases some dating as far back as 2016 and none were disposed in the year under review. \u2022 Local revenue collections amounting to UGX.21million was neither disclosed in Financial Statements nor banked to the General Fund Collection Account. \u2022 I noted delayed implementation of UgIFT projects at Lungulu Seed Secondary School and Kochi Lii Health Centre II. \u2022 NUSAF3 was affected by delayed fund disbursements and there was poor implementation of some projects while project assets were poorly managed. \u2022 YLP had low recovery of only 39% of the expected amount of UGX.0.460bn and the district had not transferred recovered funds amounting to UGX.99M to the National Revolving fund A/C in BOU. \u2022 UWEP had recovery challenges with 77% outstanding of the expected UGX.0.203bn. \u2022 I noted non-functional water sources and lack of maintenance due to non-active water source committees."], "type": "table"}}, {"content": "232", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["17", "Omoro DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.974Bn representing 8%. Further, the entity remained with unspent balance of UGX.0.689Bn representing an absorption level of 89.5%. \u2022 I noted that the district did not fully disclose major programmes key outputs implemented in the statements of performance during the year. \u2022 UgIFT was affected by delayed implementation of projects while Lakwana Seed School lacked a land title. \u2022 NUSAF3 was affected by delayed fund disbursements, delayed project implementation and poor management of project assets. \u2022 URF field inspection revealed some road sections with uninstalled culverts, no headwalls and broken culverts. In addition, I observed incomplete works on projects. \u2022 YLP group members did not comply with repayment schedules and no proper books of accounts were maintained. \u2022 Of the 6 sub-counties, I noted that Bobi at 49.14% and Odek at 45.45% were below the sector target of 57.65% in implementing Water for production project."], ["18", "Alebtong DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.370Bn representing 2%. Further, the entity remained with unspent balance of UGX.1.472Bn representing an absorption level of 94%. \u2022 Of the Key outputs implemented, I noted that out of 11 projects sampled, 8 were fully implemented, 1 was partially implemented while 2 were not implemented at all. \u2022 Staff advances worth UGX.56million remained unaccounted for. \u2022 Payments worth UGX.28million were not in the budget/work plan for the year. \u2022 I observed non functionality of Internal Audit as no audit reports were produced during the year under review. \u2022 NUSAF3 was affected by delayed fund disbursements. \u2022 Construction works were still ongoing on most of the inspected sites under the UgIFT project and Abia Seed Secondary School had untitled land. \u2022 On YLP, I noted that monitoring of activities of the youth groups and repayments was not done by the District and bank statements for the revolving fund account were not availed. \u2022 I was not availed with annual situation analysis report for water sources."], ["19", "Lira MC **Opinion** Qualified", "\u2022 There was an unauthorised (by Accountant General) write off of excess depreciation on machinery and equipment of UGX.0.296bn presented in the statement of changes in equity of the financial statements. \u2022 I noted mischarge of expenditure amounting to UGX.128million. \u2022 There was a shortfall in releases amounting to UGX.20.636bn representing 63%. Further, the entity overspent UGX.8.823bn with excess funds being USMID balances from the prior year. \u2022 I sampled key outputs under URF (roads maintained). Out of the 12 roads inspected, 11 were fully implemented and 1 was partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted mischarge of expenditure amounting to UGX.173million \u2022 I noted that Council did not report on some of the key deliverables in the statement of performance. \u2022 There was delayed implementation of upgrading Pandwong HCII to HCIII with works at walling level and abandoned under UgIFT project. \u2022 UWEP had low recovery of disbursed funds with 61% of the expected amount of UGX.115M outstanding while some groups were nonexistent. \u2022 YLP had low recovery with 88.1% of the expected amount of UGX.0.253bn outstanding while some groups were nonexistent. \u2022 I noted excess disbursement of capitation Grants amounting to UGX.17million \u2022 I noted staffing gaps of 57.5% out of the approved staff structure of 167 positions."], "type": "table"}}, {"content": [["17", "Omoro DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.974Bn representing 8%. Further, the entity remained with unspent balance of UGX.0.689Bn representing an absorption level of 89.5%. \u2022 I noted that the district did not fully disclose major programmes key outputs implemented in the statements of performance during the year. \u2022 UgIFT was affected by delayed implementation of projects while Lakwana Seed School lacked a land title. \u2022 NUSAF3 was affected by delayed fund disbursements, delayed project implementation and poor management of project assets. \u2022 URF field inspection revealed some road sections with uninstalled culverts, no headwalls and broken culverts. In addition, I observed incomplete works on projects. \u2022 YLP group members did not comply with repayment schedules and no proper books of accounts were maintained. \u2022 Of the 6 sub-counties, I noted that Bobi at 49.14% and Odek at 45.45% were below the sector target of 57.65% in implementing Water for production project."], ["18", "Alebtong DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.370Bn representing 2%. Further, the entity remained with unspent balance of UGX.1.472Bn representing an absorption level of 94%. \u2022 Of the Key outputs implemented, I noted that out of 11 projects sampled, 8 were fully implemented, 1 was partially implemented while 2 were not implemented at all. \u2022 Staff advances worth UGX.56million remained unaccounted for. \u2022 Payments worth UGX.28million were not in the budget/work plan for the year. \u2022 I observed non functionality of Internal Audit as no audit reports were produced during the year under review. \u2022 NUSAF3 was affected by delayed fund disbursements. \u2022 Construction works were still ongoing on most of the inspected sites under the UgIFT project and Abia Seed Secondary School had untitled land. \u2022 On YLP, I noted that monitoring of activities of the youth groups and repayments was not done by the District and bank statements for the revolving fund account were not availed. \u2022 I was not availed with annual situation analysis report for water sources."], ["19", "Lira MC **Opinion** Qualified", "\u2022 There was an unauthorised (by Accountant General) write off of excess depreciation on machinery and equipment of UGX.0.296bn presented in the statement of changes in equity of the financial statements. \u2022 I noted mischarge of expenditure amounting to UGX.128million. \u2022 There was a shortfall in releases amounting to UGX.20.636bn representing 63%. Further, the entity overspent UGX.8.823bn with excess funds being USMID balances from the prior year. \u2022 I sampled key outputs under URF (roads maintained). Out of the 12 roads inspected, 11 were fully implemented and 1 was partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted mischarge of expenditure amounting to UGX.173million \u2022 I noted that Council did not report on some of the key deliverables in the statement of performance. \u2022 There was delayed implementation of upgrading Pandwong HCII to HCIII with works at walling level and abandoned under UgIFT project. \u2022 UWEP had low recovery of disbursed funds with 61% of the expected amount of UGX.115M outstanding while some groups were nonexistent. \u2022 YLP had low recovery with 88.1% of the expected amount of UGX.0.253bn outstanding while some groups were nonexistent. \u2022 I noted excess disbursement of capitation Grants amounting to UGX.17million \u2022 I noted staffing gaps of 57.5% out of the approved staff structure of 167 positions."], "type": "table"}}, {"content": "233", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["20", "Lira RRH **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.665bn representing 7.5%. Further, the entity remained with unspent balance of UGX.0.05bn representing an absorption level of 99.4%. \u2022 I noted that the project for construction of 16-unit staff houses was behind schedule. \u2022 The hospital is understaffed by 32% out of the 428 approved positions on the staff structure. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include: No development of performance agreements/targets, no submission of performance appraisal reports, no completion of Quarterly Performance Reviews and no submission of progress report on performance improvement plans."], ["", "**HOIMA BRANCH**", ""], ["1", "Buliisa DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.61Bn representing 3.9% of the budget. Further, the entity remained with unspent balance of UGX. 1.09Bn representing an absorption level of 93%. \u2022 Most of the districts key activities were partially implemented. \u2022 I noted that Kirama Vocational Institute was none functional as at October 2019 receipt of UGX 163,386,515 from Uganda Wildlife Authority in 2014/15. \u2022 Out of the 140 approved staff positions; only 54 (39%) posts were filled, leaving 86 (61%) positions vacant. \u2022 Under UgFIT UGX 0.62Bn representing 51% remained unutilised under the upgrade of health centres and works had halted. No contract was awarded and no work was done at the construction of the seed school despite receiving 100% of the funds. \u2022 Under NUSAF 3 I observed that there were no District Technical Planning Committee (DTPC) and District Executive Committee (DEC) meeting minutes approving the 56 district sub projects groups submitted to OPM for funding. Inspection revealed that there were challenges in the implementation of the projects. I also noted that the Community Water Shed community did not maintain proper records. \u2022 Under URF, I noted that under mechanized maintenance, the district implemented 22.7km more than planned leading to an over expenditure. Field inspection revealed that there was poor side drainage, washed away culverts, severe potholes, and narrow roads on a number of roads inspected. \u2022 Under YLP, I noted that for the financial year 2014/2015 and 2015/2016 the district had recovered only UGX.85,104,700 out of the expected total amount due of UGX 339,046,000 leaving a balance of UGX.266,638,365. \u2022 Under UWEP, I noted that from the financial year 2015/2016 to date, the district had recovered only UGX 45,499,000 (12%) out of the expected total amount due (Interest Exclusive) of UGX 328,000,000, leaving an outstanding balance of UGX 328,000,000 (Interest Inclusive). Physical inspection revealed that there was diversion of funds, poor record keeping. \u2022 Under water for use and production UGX 382,819,836 was received for service delivery leading to a shortfall of UGX. 127,504,164 which management attributed to budget cuts. \u2022 Under capitation grant, I noted that the sampled school received grants from government but never prepared financial statements."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 In statement of appropriation account (expenditure by nature) I noted an unapproved expenditure amounting to UGX.2.707bn. \u2022 Staff advances worth UGX.62million remained unaccounted for. \u2022 The municipality is understaffed by 47% out of the 260 approved positions. \u2022 During inspection of URF projects, I observed a section on Okot Ogong Road which was poorly drained due to absence of off shoots. \u2022 YLP had low recovery with 95% disbursed funds outstanding of the expected UGX.0.131bn. \u2022 I noted delayed implementation of activities on garbage management as per the Council\u2019s 5- year Development Plan."], "type": "table"}}, {"content": [["20", "Lira RRH **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.665bn representing 7.5%. Further, the entity remained with unspent balance of UGX.0.05bn representing an absorption level of 99.4%. \u2022 I noted that the project for construction of 16-unit staff houses was behind schedule. \u2022 The hospital is understaffed by 32% out of the 428 approved positions on the staff structure. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include: No development of performance agreements/targets, no submission of performance appraisal reports, no completion of Quarterly Performance Reviews and no submission of progress report on performance improvement plans."], ["", "**HOIMA BRANCH**", ""], ["1", "Buliisa DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.61Bn representing 3.9% of the budget. Further, the entity remained with unspent balance of UGX. 1.09Bn representing an absorption level of 93%. \u2022 Most of the districts key activities were partially implemented. \u2022 I noted that Kirama Vocational Institute was none functional as at October 2019 receipt of UGX 163,386,515 from Uganda Wildlife Authority in 2014/15. \u2022 Out of the 140 approved staff positions; only 54 (39%) posts were filled, leaving 86 (61%) positions vacant. \u2022 Under UgFIT UGX 0.62Bn representing 51% remained unutilised under the upgrade of health centres and works had halted. No contract was awarded and no work was done at the construction of the seed school despite receiving 100% of the funds. \u2022 Under NUSAF 3 I observed that there were no District Technical Planning Committee (DTPC) and District Executive Committee (DEC) meeting minutes approving the 56 district sub projects groups submitted to OPM for funding. Inspection revealed that there were challenges in the implementation of the projects. I also noted that the Community Water Shed community did not maintain proper records. \u2022 Under URF, I noted that under mechanized maintenance, the district implemented 22.7km more than planned leading to an over expenditure. Field inspection revealed that there was poor side drainage, washed away culverts, severe potholes, and narrow roads on a number of roads inspected. \u2022 Under YLP, I noted that for the financial year 2014/2015 and 2015/2016 the district had recovered only UGX.85,104,700 out of the expected total amount due of UGX 339,046,000 leaving a balance of UGX.266,638,365. \u2022 Under UWEP, I noted that from the financial year 2015/2016 to date, the district had recovered only UGX 45,499,000 (12%) out of the expected total amount due (Interest Exclusive) of UGX 328,000,000, leaving an outstanding balance of UGX 328,000,000 (Interest Inclusive). Physical inspection revealed that there was diversion of funds, poor record keeping. \u2022 Under water for use and production UGX 382,819,836 was received for service delivery leading to a shortfall of UGX. 127,504,164 which management attributed to budget cuts. \u2022 Under capitation grant, I noted that the sampled school received grants from government but never prepared financial statements."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 In statement of appropriation account (expenditure by nature) I noted an unapproved expenditure amounting to UGX.2.707bn. \u2022 Staff advances worth UGX.62million remained unaccounted for. \u2022 The municipality is understaffed by 47% out of the 260 approved positions. \u2022 During inspection of URF projects, I observed a section on Okot Ogong Road which was poorly drained due to absence of off shoots. \u2022 YLP had low recovery with 95% disbursed funds outstanding of the expected UGX.0.131bn. \u2022 I noted delayed implementation of activities on garbage management as per the Council\u2019s 5- year Development Plan."], "type": "table"}}, {"content": "234", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["3", "Kiryandongo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.63Bn representing 1.95% of the budget. Further, the entity remained with unspent balance of UGX. 1.108Bn representing an absorption level of 97%. \u2022 It was observed that some of the planned outputs were not achieved. \u2022 Under UgIFT education component I noted that there was no activity implemented during the year following an application for administrative review \u2022 Under NUSAF-3 I noted late release of funds to the district and delays by the district to disburse the funds to sub-projects by an average of 71days from the time of receipt of funds. Inspection revealed that the sampled roads were not gravelled, and there were no sign posts. \u2022 Under URF I noted incomplete road works on the sampled road. \u2022 Under YLP I noted that from the financial year 2014/2015 to date, the district had recovered only UGX.136,481,800 out of the expected total amount due (Interest Exclusive) of UGX.517,672,726, leaving an outstanding balance of UGX.376,717,872 (Interest Inclusive). Additionally, the District had not transferred funds amounting to UGX.50,942,679 to the National Revolving Fund Account in BoU by 30th June 2019. Inspections revealed that the projects lacked signposts and basic financial management records. \u2022 Under capitation grant, I noted that the sampled schools did not prepare financial statements for the grants received totalling to UGX.63,678,150 \u2022 Under water for use and consumption I noted that two out of the four contracted bore holes were successfully installed representing 50% performance."], ["4", "Hoima DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 3.68 Bn representing 14%. Further, the entity remained with unspent balance of UGX. 2.083 representing absorption level of 90.8 %. \u2022 Out of a sample of planned 11 key outputs including UgIFT, URF, Water, Education, Human resource, YLP and UWEP programme, the findings indicate that out of the 11 projects, 6 were fully achieved while 3 partially implemented and 2 not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN 2", "LOCAL GOVERNMENTS Kagadi DLG Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX. 1.54Bn representing 5.12% under release. Further, the entity remained with unspent balance of UGX. 2.907Bn representing an absorption level of 89.7%. \u2022 I noted that while some of the district\u2019s key programmes were fully implemented, others were not fully implemented \u2022 I noted that domestic arrears to a tune of UGX.18,026,430 was paid out without evidence of Council approval \u2022 Under URF, for routine manual maintenance i noted that road gangs did not work during quarter 4 but were paid UGX. 46,542,000. I also noted excess expenditure of UGX 30,932,000 as a result of routine mechanical maintenance of 4km over and above the budgeted for amount. \u2022 Under YLP, I noted that there was no evidence of training of the group before project implementation and there were no basic financial management records. Additionally, one of the sampled group\u2019s location could not be traced. \u2022 Under UWEP, I noted that one of the sampled groups did not maintain basic financial management information and lacked a signpost clearly identifying them. \u2022 I noted that Micro procurements worth UGX 10,994,000 of various items were not reported to the Contract Committee contrary to the regulation \u2022 The cumulative water situation analysis revealed that on average 30.31% of the water facilities were non-functional. \u2022 I noted that spares supplied were not recorded in the stores ledgers and no requisition / issue vouchers were prepared by the user department to confirm authorization contrary to stores regulations \u2022 I noted the district had staffing gaps of 46% of the approved structure."], "type": "table"}}, {"content": "235", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["5", "Masindi MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.34Bn representing 12% under release. Further, the entity remained with unspent balance of UGX. 0.012Bn representing an absorption level of 99.9%. \u2022 I noted that some of council\u2019s key deliverables were not fully implemented during the year under review \u2022 A total of UGX.69,490,402 paid to various officers for implementation of activities remained unaccounted for while salary arrears worth UGX 51,664,937 were paid for without supporting documents. \u2022 Under UgIFT inspections revealed that works were incomplete at the health centre while funds meant for the construction of a seed secondary school were diverted to the construction of a staff house and 2 stance VIP latrine \u2022 Under URF, Inspections revealed poor side drainage, lack of sign posts and gullies on sampled roads. I also noted that no tarmac was done on some roads under mechanised maintenance. \u2022 Under YLP, I noted that from the financial year 2013/2014 to FY 2015/2016, the Municipality disbursed UGX.145,447,318 to YLGs out of which UGX.60,323,900 only had been recovered leaving an outstanding balance of UGX.85,123,418 (Interest Inclusive). Additionally, by 30th June, 2019, the Municipality had not transferred funds amounting to UGX 15,087,595 to the National Revolving Fund Account in BoU. Inspections revealed that some groups had disintegrated and delayed re-payment by the groups. \u2022 Under UWEP, I noted that from the financial year 2016/2017 to 2017/18, the Council had recovered only UGX 43,103,300 (31%) out of the expected total amount due of UGX. 99,407,340 (Interest Inclusive). In addition, I noted that by 30th June, 2019, the Municipality had not transferred funds amounting to UGX 28,666,800 to the National Revolving Fund Account in BoU. \u2022 I noted an overpayment of salary and pension to the tune of UGX 43,499,760 and UGX 27,567,245 respectively. \u2022 Under capitation grant, I noted under funding compared to the enrolment. I also noted that detailed budgets for capitation grant and financial statements are not prepared as required."], ["6", "Kakumiro DLG **Opinion** Unqualified", "\u2022 The entity remained with unspent balance of UGX. 0.391bn representing an absorption level of 97.8%. \u2022 I noted that UGX.11,202,000 was paid to settle domestic arrears which were not provided for in the approved budget for the year under review. \u2022 I noted issues in the implementation of the UGIFT health component. These included incomplete works on the maternity wards and medical waste pit, no provision for 4 stance VIP latrine and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, UGX.304,827,034 representing 39% was unutilised in the construction of a seed school. Inspection revealed that the contractor had not constructed hoarding, installed a signpost or done engraving. \u2022 Under URF, I noted that under routine manual maintenance, 99 Km road network at an estimated cost of UGX.13,891,000 was not achieved. Inspections revealed that the road was in a poor condition with over grown vegetation and potholes. Under routine mechanised maintenance, I noted an excess performance of 42 Km at UGX.77,230,000 and inspection revealed that drainage works had been damaged by the road. \u2022 Under YLP, I noted that for the financial years 2014/2015 and 2015/16 to date, the district had recovered only UGX.98,471,661 out of the expected total amount due (Interest Exclusive) of UGX.370,077,000, leaving an outstanding balance of UGX.271,605,339 (Interest Inclusive). Field inspections revealed that the projects lacked sign posts casting doubt on the projects existence and lacked basic financial management records relating to community procurement procedures, income and expenditure records. \u2022 Under capitation grant, I noted that the sampled school did not prepare financial statements for the grants received totaling to UGX.13,005,260. Additionally, a shortfall of UGX 3,274,740 was realized due to releases that are not dependent on verified enrolment. \u2022 I noted that DRDIP procurements amounting to UGX.1,601,970,699 were not reported in the quarterly reports submitted to the Authority."], "type": "table"}}, {"content": [["5", "Masindi MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.34Bn representing 12% under release. Further, the entity remained with unspent balance of UGX. 0.012Bn representing an absorption level of 99.9%. \u2022 I noted that some of council\u2019s key deliverables were not fully implemented during the year under review \u2022 A total of UGX.69,490,402 paid to various officers for implementation of activities remained unaccounted for while salary arrears worth UGX 51,664,937 were paid for without supporting documents. \u2022 Under UgIFT inspections revealed that works were incomplete at the health centre while funds meant for the construction of a seed secondary school were diverted to the construction of a staff house and 2 stance VIP latrine \u2022 Under URF, Inspections revealed poor side drainage, lack of sign posts and gullies on sampled roads. I also noted that no tarmac was done on some roads under mechanised maintenance. \u2022 Under YLP, I noted that from the financial year 2013/2014 to FY 2015/2016, the Municipality disbursed UGX.145,447,318 to YLGs out of which UGX.60,323,900 only had been recovered leaving an outstanding balance of UGX.85,123,418 (Interest Inclusive). Additionally, by 30th June, 2019, the Municipality had not transferred funds amounting to UGX 15,087,595 to the National Revolving Fund Account in BoU. Inspections revealed that some groups had disintegrated and delayed re-payment by the groups. \u2022 Under UWEP, I noted that from the financial year 2016/2017 to 2017/18, the Council had recovered only UGX 43,103,300 (31%) out of the expected total amount due of UGX. 99,407,340 (Interest Inclusive). In addition, I noted that by 30th June, 2019, the Municipality had not transferred funds amounting to UGX 28,666,800 to the National Revolving Fund Account in BoU. \u2022 I noted an overpayment of salary and pension to the tune of UGX 43,499,760 and UGX 27,567,245 respectively. \u2022 Under capitation grant, I noted under funding compared to the enrolment. I also noted that detailed budgets for capitation grant and financial statements are not prepared as required."], ["6", "Kakumiro DLG **Opinion** Unqualified", "\u2022 The entity remained with unspent balance of UGX. 0.391bn representing an absorption level of 97.8%. \u2022 I noted that UGX.11,202,000 was paid to settle domestic arrears which were not provided for in the approved budget for the year under review. \u2022 I noted issues in the implementation of the UGIFT health component. These included incomplete works on the maternity wards and medical waste pit, no provision for 4 stance VIP latrine and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, UGX.304,827,034 representing 39% was unutilised in the construction of a seed school. Inspection revealed that the contractor had not constructed hoarding, installed a signpost or done engraving. \u2022 Under URF, I noted that under routine manual maintenance, 99 Km road network at an estimated cost of UGX.13,891,000 was not achieved. Inspections revealed that the road was in a poor condition with over grown vegetation and potholes. Under routine mechanised maintenance, I noted an excess performance of 42 Km at UGX.77,230,000 and inspection revealed that drainage works had been damaged by the road. \u2022 Under YLP, I noted that for the financial years 2014/2015 and 2015/16 to date, the district had recovered only UGX.98,471,661 out of the expected total amount due (Interest Exclusive) of UGX.370,077,000, leaving an outstanding balance of UGX.271,605,339 (Interest Inclusive). Field inspections revealed that the projects lacked sign posts casting doubt on the projects existence and lacked basic financial management records relating to community procurement procedures, income and expenditure records. \u2022 Under capitation grant, I noted that the sampled school did not prepare financial statements for the grants received totaling to UGX.13,005,260. Additionally, a shortfall of UGX 3,274,740 was realized due to releases that are not dependent on verified enrolment. \u2022 I noted that DRDIP procurements amounting to UGX.1,601,970,699 were not reported in the quarterly reports submitted to the Authority."], "type": "table"}}, {"content": "236", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["7", "Kyankwanzi DLG **Opinion** Unqualified", "\u2022 The entity remained with unspent balance of UGX. 1.025 representing an absorption level of 95%. \u2022 Under UgIFT I noted incomplete works on the construction of a seed school at Banamywa Sub County while the site for construction of MuJunza health centre appeared abandoned. There were also delays in the progress of these projects. \u2022 Under URF I noted that section that had been rehabilitated had developed potholes while others lacked gravel. \u2022 Under YLP, I noted that the district had recovered only UGX UGX.132,943,350 (33%) of the total funds amounting to UGX UGX.400,583,000 that had been disbursed from the financial year 2013/2014 to 2015/16. Inspections revealed delays in the disbursement of funds and the groups lacked basic financial management records. \u2022 Under UWEP I noted that the entity did not realise any funding and consequently 34 women groups did not receive funding. \u2022 Under the capitation grant, I noted that the sampled school did not prepare financial reports for the grants received totalling to UGX.7,589,262. Additionally, the school was underfunded by UGX.1,740,738."], ["8", "Kibaale DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 4.39Bn representing 20.7% under release. Further, the entity remained with unspent balance of UGX. 0.066Bn representing an absorption level of 99.6%. \u2022 I noted that the activities under UgFIT were partially implemented. \u2022 Under UgIFT Inspections revealed that there were incomplete works \u2022 Under URF Inspections revealed that there was no provision for drainage channels, culverts and gullies and overgrown vegetation \u2022 Under Capitation grant, I noted that sampled school did not prepare financial statements for the year under review. \u2022 Under YLP I noted that for the financial year 2014/2015 and 2015/2016, the district had recovered UGX.102,084,400 out of the expected total amount due (Interest Exclusive) of UGX.222,236,500, leaving an outstanding balance of UGX.128,021,600. \u2022 Under UWEP, UGX. 114,242,418 disbursed to the women groups in financial years 2015/2016 and 2016/2017, only 62.7% was recovered by the close of financial year 2018/2019."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS shower, and no provision of placenta pits. Under the education component, I noted incomplete works on all structures. \u2022 Under URF routine mechanised maintenance, I noted that poor state of the road with poor drainage which created gullies and overgrown vegetation making the road impassable. \u2022 Under capitation grant, I noted that the sampled school did not prepare financial statements for the year under review. \u2022 Under YLP, I noted that whereas groups were funded UGX.325,213,000 in FY 2016/17 and FY 2017/18 , only UGX.92,987,500 (28.6%) had been repaid by end of FY 2018/2019 leaving a balance of UGX.232,243,500 (71.4%) outstanding, while the district had not transferred UGX 14,282,160 to the National Revolving Fund Collection Account by the end of the financial year. Out of the two projects inspected, I noted that there were no book keeping records, no sign post, for ease of location of the projects. \u2022 Under UWEP I observed that out of UGX. 220,104,402(includes the 5% surcharge) disbursed to the women groups in financial years 2016/2017 and 2017/2018, only UGX. 86,318,700 (39.2%) was recovered by the close of financial year 2018/2019 leaving a balance of UGX. 133,785,702 (60.8%) outstanding. Inspection revealed that some had no records and there were no sign posts. \u2022 Under water for use and consumption, I noted a number of cases where the water facilities inspected were Non-functional."], "type": "table"}}, {"content": "237", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["10", "Hoima RRH **Opinion** Qualified", "\u2022 I noted that a negative adjustment of UGX 79,840,152 was made to the opening balances of 2018/2019 in the reconciliation of movement of cash on page 11, as well as an asset write off in the statement of financial position which was not supported. \u2022 There was a shortfall in releases amounting to UGX. 0.37Bn representing 3.95% under release. Further, the entity remained with unspent balance of UGX. 1.032Bn representing an absorption level of 89%. \u2022 Whereas some planned activities were fully completed, I noted some key outputs which were not fully achieved. \u2022 I noted that the entity received off budget financing worth UGX.671,005,085 which was not recognised as revenue for the year under review. \u2022 I noted that domestic arrears worth UGX 85,501,167 were rejected due to lack of supporting documents. \u2022 I noted that under budgeting for domestic arrears to a tune of UGX 195,080,167 \u2022 The hospital has an approved staff structure of 421 staff but only 338 are filled leaving a staffing gap of 83 positions (20%). \u2022 I noted that a consultant was appointed by the contracts committee after the date of contract award. \u2022 I noted that the hospital did not appoint contract managers for all the contracts awarded during the year. There were also a number of missing procurement documents on the various files."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN 9", "LOCAL GOVERNMENTS Kiboga DLG Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX. 0.13Bn. Further, the entity remained with unspent balance of UGX. 1.282Bn representing an absorption level of 94%. \u2022 Under UgIFT, I noted that the district did not participate in stages of procurement of some contractors since this was done MoH. There was also no evidence of monitoring of progress of works by the Ministry of health or education. An inspection of the site for upgrading Bulaga health centre revealed that the site had been abandoned which resulted in delayed completion of works. I also noted a delay in the construction of Katoma seed school. \u2022 Under URF Inspection on selected roads revealed that there was poor contract management characterised by absence of headwalls, culverts, unprotected culverts, gullies and over grown bushes. \u2022 I noted some procurements worth UGX. 37,810,600 where the user departments specified the required brands on the procurement requisition form and the tender document contrary to PPDA regulations \u2022 Under YLP, I noted that whereas the groups which were funded in 2016/2017 FY were expected to have repaid a total amount of UGX. 171,300,000 (Interest exclusive) by close of the financial year 2018/2019, only UGX. 8,795,000 (5%) was repaid leaving a balance of UGX.162, 505,000 (95%) outstanding. Inspection revealed that a number of project lacked a signposts, and basic financial records \u2022 Under UWEP, I noted that there were no copies of receipts or BOU acknowledgements and Bank statements to support a total of UGX. 50,540,500 purportedly recovered from the women groups since 2016/17 financial year. \u2022 Under capitation grant, two sampled schools did not prepare financial statements for the grants received totalling to UGX. 10,654,684 as required. Inspections revealed that the school had insufficient facilities. \u2022 Under water for use and consumption, I noted that on average 35% of the water facilities were non-functional based on water situation analysis. \u2022 I noted that the water pump under Kambugu solar powered piped water system was installed in a road reserve, in addition to absence of a defined demarcated path to the tank \u2022 I noted a number of weaknesses in the implementation staff performance management initiatives which ranged from failure to submit performance agreement reports in time, absence of quarterly performance reviews, failure to develop performance improvement plans."], "type": "table"}}, {"content": "238", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["11", "Masindi DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 2.51Bn representing 8.9% under release. Further, the entity remained with unspent balance of UGX 0.107representing an absorption level of 99.6%. \u2022 I noted that some of the District\u2019s key outputs were not fully implemented. \u2022 Under NUSAF 3 I noted that the project was not audited by Internal Audit during the year. I also noted that the District didn\u2019t maintain an excel-based Project Tracker to capture and track project transactions \u2022 Under URF, I noted that there was an excess expenditure under mechanised maintenance. Inspections on sampled roads revealed that only 17km out of the planned 24 km were maintained, \u2022 Under YLP I noted that from for the financial year 2014/2015 to 2015/2016, the District had recovered only UGX.189,212,100 out of the expected total amount due. \u2022 Under capitation grant, based on the enrolment, the sampled school received only UGX. 16,401,455, during the year instead of UGX 20,880,000 leading to a shortfall of UGX. 4,478,545. These schools did not prepare financial statements as required."], ["12", "Kikuube DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.39Bn representing 1.97% under release. Further, the entity remained with unspent balance of UGX. 2.987Bn representing an absorption level of 85%. \u2022 I noted that out of the 13 projects inspected, eight (8) were fully achieved, while five (5) were partially implemented. \u2022 I noted that there was a no evidence of council approval of a revision on the budget. \u2022 Under UgIFT Inspections revealed that the works were not complete on some of the projects undertaken. \u2022 Under YLP I noted that the sampled groups lacked signposts and basic financial management records. The groups also did not have copies of the financing agreement to guide them on repayment. \u2022 Under capitation grant I noted that the sampled school did not prepare financial statements for the grants received totalling to UGX.15, 068,001. I also noted a funding shortfall of UGX 8,001,259 based on the current enrolment. \u2022 I noted that the procurement process for contracts worth UGX.660,733,841 were not undertaken in strict compliance with the PPDA laws."], ["13", "Hoima MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.52Bn representing 2.27% under lease. Further, the entity overspent by UGX.10.317Bn representing an absorption level of 146%. \u2022 I noted that out of the planned 10 projects, 6 were fully implemented, 3 were partially implemented and 1 not implemented. \u2022 Under UgIFT, I noted that the Municipality failed to spend UGX.283,840,290 and this was returned to the UCF. Inspections revealed that the project implementation was not only behind schedule but lacked signposts, and works were incomplete. \u2022 Under URF, I noted through inspections that sections of some roads were, impassable and some works were not yet complete. \u2022 Under YLP, I noted that whereas the groups funded in 2016/2017 FY were expected to have repaid a total of UGX. 113,087,612 (Interest exclusive) by close of the financial year 2018/2019, only UGX. 40,553,000 (36%) was repaid leaving a balance of UGX. 76,161,343 (64%) outstanding. Inspection also revealed that the sampled groups did not maintain basic financial management records, no register of assets and one group had changed business from what it had originally applied for. \u2022 Under UWEP, I noted the municipality neither maintained copies of receipts nor BOU acknowledgements and Bank statements to reconcile with a total of UGX. 1,000,000 purportedly recovered from the women groups since 2016/17 financial year. Inspections revealed that there"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 I noted that there was a delay in the contract for the construction of the perimeter fence of the hospital."], "type": "table"}}, {"content": [["11", "Masindi DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 2.51Bn representing 8.9% under release. Further, the entity remained with unspent balance of UGX 0.107representing an absorption level of 99.6%. \u2022 I noted that some of the District\u2019s key outputs were not fully implemented. \u2022 Under NUSAF 3 I noted that the project was not audited by Internal Audit during the year. I also noted that the District didn\u2019t maintain an excel-based Project Tracker to capture and track project transactions \u2022 Under URF, I noted that there was an excess expenditure under mechanised maintenance. Inspections on sampled roads revealed that only 17km out of the planned 24 km were maintained, \u2022 Under YLP I noted that from for the financial year 2014/2015 to 2015/2016, the District had recovered only UGX.189,212,100 out of the expected total amount due. \u2022 Under capitation grant, based on the enrolment, the sampled school received only UGX. 16,401,455, during the year instead of UGX 20,880,000 leading to a shortfall of UGX. 4,478,545. These schools did not prepare financial statements as required."], ["12", "Kikuube DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.39Bn representing 1.97% under release. Further, the entity remained with unspent balance of UGX. 2.987Bn representing an absorption level of 85%. \u2022 I noted that out of the 13 projects inspected, eight (8) were fully achieved, while five (5) were partially implemented. \u2022 I noted that there was a no evidence of council approval of a revision on the budget. \u2022 Under UgIFT Inspections revealed that the works were not complete on some of the projects undertaken. \u2022 Under YLP I noted that the sampled groups lacked signposts and basic financial management records. The groups also did not have copies of the financing agreement to guide them on repayment. \u2022 Under capitation grant I noted that the sampled school did not prepare financial statements for the grants received totalling to UGX.15, 068,001. I also noted a funding shortfall of UGX 8,001,259 based on the current enrolment. \u2022 I noted that the procurement process for contracts worth UGX.660,733,841 were not undertaken in strict compliance with the PPDA laws."], ["13", "Hoima MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.52Bn representing 2.27% under lease. Further, the entity overspent by UGX.10.317Bn representing an absorption level of 146%. \u2022 I noted that out of the planned 10 projects, 6 were fully implemented, 3 were partially implemented and 1 not implemented. \u2022 Under UgIFT, I noted that the Municipality failed to spend UGX.283,840,290 and this was returned to the UCF. Inspections revealed that the project implementation was not only behind schedule but lacked signposts, and works were incomplete. \u2022 Under URF, I noted through inspections that sections of some roads were, impassable and some works were not yet complete. \u2022 Under YLP, I noted that whereas the groups funded in 2016/2017 FY were expected to have repaid a total of UGX. 113,087,612 (Interest exclusive) by close of the financial year 2018/2019, only UGX. 40,553,000 (36%) was repaid leaving a balance of UGX. 76,161,343 (64%) outstanding. Inspection also revealed that the sampled groups did not maintain basic financial management records, no register of assets and one group had changed business from what it had originally applied for. \u2022 Under UWEP, I noted the municipality neither maintained copies of receipts nor BOU acknowledgements and Bank statements to reconcile with a total of UGX. 1,000,000 purportedly recovered from the women groups since 2016/17 financial year. Inspections revealed that there"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 I noted that there was a delay in the contract for the construction of the perimeter fence of the hospital."], "type": "table"}}, {"content": "239", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["", "**JINJA BRANCH**", ""], ["1", "Bugiri DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.08bn representing 6%, further analysis revealed that UGX.0.255bn remained unspent by the entity representing an absorption level of 99%. \u2022 Out of the 9 District\u2019s major outputs, 8 (89%) were implemented and 1 (11%) output was partially implemented. \u2022 UGX. 0.045bn was claimed to have been stolen from an Accounts Assistant/Cahier. \u2022 I noted eight (8) pending court cases against the District being handled by the solicitor general based in Jinja. \u2022 Under URF, the District unrealistically budgeted for undertaking works on 72km of roads using UGX.0.655bn instead of UGX.1.944bn as per the URF guidelines. Consequently, I noted that only 15km out of 24km of Naluwerere-Muwayo road was shaped and only 1 culvert had been installed instead of the 9. Further, only swamp filling had been done for a distance of 0.5km out of the planned 6.2km Bufunda-Kayago. \u2022 Under UgIFT, I noted delayed execution on Iwemba Seed Secondary School construction works despite receipt of UGX 1.1bn during the F/Y 2018/19 for the programme. \u2022 Under YLP, I noted a recovery rate of only 21% of the funds disbursed in FY 2013/2014 to 2017/2018. Besides one youth groups received project funds which were shared amongst group members and another group of 12 members had remained with only seven active members without any financial records in place. \u2022 Under UWEP fund, I noted that from the financial year 2016/2017 to date, the district had not recovered a balance of UGX. 0.63bn (64%) out of UGX 0.098bn due for recovery."], ["2", "Jinja RRH **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.255bn representing 2% of budgeted revenue. Further analysis revealed that UGX.1.324bn remained unspent representing 89% absorption rate. \u2022 Funds to the tune of UGX.0.299bn were diverted from the activities on which they were budgeted and spent on other activities without obtaining the necessary approvals. \u2022 UGX. 0.134bn local revenue funds were spent at source without approval after withdrawal from the Collection Account. \u2022 The entity failed to remit local service tax amounting to UGX.19,629,630. Analysis revealed that these funds were spent and not accounted for. \u2022 The Hospital lacked land titles for the land it occupies on Nile Avenue, Nalufenya Road Gabula Land and Nile Garden. \u2022 Out of 421 approved positions on the staff structure, 69 (16%) posts were vacant and these included key positions of senior consultant surgery; consultant pathology, consultant physician, consultant psychiatry, consultant anaesthesiologist, public clinical officer, laboratory technologist, senior principal nursing officer, and dental technologist. \u2022 The entity failed to remit tax in form of PAYE deducted from staff amounting to UGX. 20,446,280. \u2022 I noted that the entity undertook unplanned procurements contracts worth UGX.0.115bn which were not in the consolidated annual procurement work plan. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, failure to fill annual performance plans, lack of mechanism to monitor staff attendance and failure to undertake administrative investigations."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS was no signpost for the groups and no evidence was availed for remittance of collections to the revolving fund account. \u2022 Under capitation grant, I noted that the two schools sampled did not prepare financial statements for the grants received totalling to UGX.20,902,548 \u2022 I noted that procurements worth UGX. 95,549,911 were awarded to non-compliant firms contrary to the PPDA regulatory framework."], "type": "table"}}, {"content": [["", "**JINJA BRANCH**", ""], ["1", "Bugiri DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.08bn representing 6%, further analysis revealed that UGX.0.255bn remained unspent by the entity representing an absorption level of 99%. \u2022 Out of the 9 District\u2019s major outputs, 8 (89%) were implemented and 1 (11%) output was partially implemented. \u2022 UGX. 0.045bn was claimed to have been stolen from an Accounts Assistant/Cahier. \u2022 I noted eight (8) pending court cases against the District being handled by the solicitor general based in Jinja. \u2022 Under URF, the District unrealistically budgeted for undertaking works on 72km of roads using UGX.0.655bn instead of UGX.1.944bn as per the URF guidelines. Consequently, I noted that only 15km out of 24km of Naluwerere-Muwayo road was shaped and only 1 culvert had been installed instead of the 9. Further, only swamp filling had been done for a distance of 0.5km out of the planned 6.2km Bufunda-Kayago. \u2022 Under UgIFT, I noted delayed execution on Iwemba Seed Secondary School construction works despite receipt of UGX 1.1bn during the F/Y 2018/19 for the programme. \u2022 Under YLP, I noted a recovery rate of only 21% of the funds disbursed in FY 2013/2014 to 2017/2018. Besides one youth groups received project funds which were shared amongst group members and another group of 12 members had remained with only seven active members without any financial records in place. \u2022 Under UWEP fund, I noted that from the financial year 2016/2017 to date, the district had not recovered a balance of UGX. 0.63bn (64%) out of UGX 0.098bn due for recovery."], ["2", "Jinja RRH **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.255bn representing 2% of budgeted revenue. Further analysis revealed that UGX.1.324bn remained unspent representing 89% absorption rate. \u2022 Funds to the tune of UGX.0.299bn were diverted from the activities on which they were budgeted and spent on other activities without obtaining the necessary approvals. \u2022 UGX. 0.134bn local revenue funds were spent at source without approval after withdrawal from the Collection Account. \u2022 The entity failed to remit local service tax amounting to UGX.19,629,630. Analysis revealed that these funds were spent and not accounted for. \u2022 The Hospital lacked land titles for the land it occupies on Nile Avenue, Nalufenya Road Gabula Land and Nile Garden. \u2022 Out of 421 approved positions on the staff structure, 69 (16%) posts were vacant and these included key positions of senior consultant surgery; consultant pathology, consultant physician, consultant psychiatry, consultant anaesthesiologist, public clinical officer, laboratory technologist, senior principal nursing officer, and dental technologist. \u2022 The entity failed to remit tax in form of PAYE deducted from staff amounting to UGX. 20,446,280. \u2022 I noted that the entity undertook unplanned procurements contracts worth UGX.0.115bn which were not in the consolidated annual procurement work plan. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, failure to fill annual performance plans, lack of mechanism to monitor staff attendance and failure to undertake administrative investigations."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS was no signpost for the groups and no evidence was availed for remittance of collections to the revolving fund account. \u2022 Under capitation grant, I noted that the two schools sampled did not prepare financial statements for the grants received totalling to UGX.20,902,548 \u2022 I noted that procurements worth UGX. 95,549,911 were awarded to non-compliant firms contrary to the PPDA regulatory framework."], "type": "table"}}, {"content": "240", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["4", "Kamuli DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 3.648bn representing (0.9%). \u2022 Out of the 15 major District\u2019s outputs, 12 outputs representing 80% were fully implemented, 2 outputs representing 7% were partially implemented and one output representing 3% was not implemented. \u2022 Accumulated verified payables of UGX. 1.514bn remained outstanding at year end. \u2022 Out of 4,147 approved staff positions in the structure, 1,038 (25%) posts were vacant and the District Engineer had been holding the position on assignment of duty for 10 years. \u2022 I noted that the terms of the four members of the LGPAC had expired on 8th September, 2018 and no replacement had been made 14 months after the expiry. \u2022 The District had a shortage of 144kms worked on from the planned 645km of roads in financial 2017/2018 in the different categories at a cost of UGX. 0.906 leading to an under performance of 22%. \u2022 I noted over payment of UGX 1,078,406 in salaries. \u2022 Under UgIFT, The District received UGX. 1.601bn but only utilised 42% for the construction of Kitayunjwa Seed School and Kagumba Health centre. \u2022 Under URF, I noted that the roads committee only sat twice in the year under review out of the required 4 sittings in a year. \u2022 Under YLP, the district failed to recover an outstanding balance of UGX. 0.726bn and out of the 188 groups that were funded, 22 (12%) groups that had received UGX.0.129bn over the years, had collapsed. \u2022 Under UWEP, the District failed to recover UGX. 37,266,400 (62%) of the amounts due. \u2022 Under the Implementation of Water for Production and Use, I noted that 2 (20%) of the valley dams were non-functional. I further noted that although most of the valley tanks were functional, they were heavily silted, bushy, had either dilapidated or had no water troughs and other accessories. \u2022 Under UPE Capitation Grant, I noted that UGX 1.004bn was required for 100,455 pupils at a rate of UGX 10,000 per pupil, however, only UGX. 0.802bn was budgeted and disbursed resulting in a variance of UGX. 0.202bn. \u2022 I noted Shortage of Medical equipment at Kamuli Hospital."], ["5", "Iganga DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.259bn representing (7%), Further analysis revealed that UGX.1.674bn remained unspent by the entity representing an absorption level of 95%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 254, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN 3", "LOCAL GOVERNMENTS Bugiri MC Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX. 0.435bn representing 8%. Further analysis revealed that UGX. 0.073bn remained unspent by the entity representing an absorption level of 99%. \u2022 The Municipal Council has accumulated payables amounting to UGX. 0.686bn. \u2022 Under UgIFT implementation; Council partially implemented the upgrade of Bugiri Town Council Health Centre II to HC III due to un-utilised funds worth UGX.68,470,000. \u2022 Under the implementation of URF; I noted challenges of high volume of water coupled with poor garbage disposal leading to silting of drainage channels, inadequate funds, Staffing constraints in the department leading and roads slipping out of maintenance realm thus need for rehabilitation. \u2022 Under YLP implementation; I noted that from the financial year 2016/2017 to date, Council had recovered only UGX.0.149bn leaving an unrecovered amount of UGX. 0.110bn representing (74.2%). \u2022 Under UWEP; I noted that from the financial year 2016/2017 to date, the Municipal Council had recovered UGX39,863,100 (52.5%) out of the expected total amount due of UGX. 75,968,667 leaving an unrecovered balance amount of UGX 36,105,567 (47.5%)."], "type": "table"}}, {"content": "241", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 254, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["6", "Jinja DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.303bn representing 0.7%. Further analysis revealed that UGX.2.427bn remained unspent by the entity representing an absorption level of 94.4 %. \u2022 Out of the 9 major District\u2019s outputs, 7 outputs representing 78% were fully implemented and 2 outputs representing 22% outputs were partially implemented. \u2022 Accumulated verified payables amounting to UGX.1.140bn remained unsettled at year end. \u2022 Out of 2,599 posts in staff structure, 299(12%) posts were vacant and officers in key positions including that of District Engineer were all in acting positions. \u2022 I noted unrealistic budgeting to undertake periodic maintenance of six (06) roads measuring 30.6 km at UGX. 0.135bn instead of UGX. 0.826bn. I also noted late release of 1st quarter funds in the month of September resulting to delayed implementation. \u2022 Under UgIFT, there was delayed procurement of the contractor for the construction of the School leading to delays in start of works for 1 month and failure to absorb all available funds worth UGX. 0.800bn. \u2022 Under the YLP, the District failed to recover funds amounting to UGX. 0.968bn representing (84%) of amount due. Further, two sampled groups of Butiki Matala piggery and Kagoma central piggery were no longer existent. \u2022 Under UWEP, the District failed to recover funds amounting to UGX. 0.174bn representing (63%). \u2022 Under water for production and use, the entity planned to construct 12 boreholes but only managed to construct 10."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 The District fully implemented all planned outputs save for the renovation of adult learning centre. Out of the 6 learning centres planned, only one was renovated and one partial construction. \u2022 I noted that out of 6 sampled recommendations on District projects by the monitoring and supervision teams, 3 (50%) recommendations aimed at achieving the planned outputs were not implemented, 2 (33%) were partially implemented and only one was fully implemented. \u2022 Accumulated receivables to a tune of UGX.1.82bn were not collected at year end. \u2022 The entity has five (5) pending and on-going court cases with contingent awards against it totalling to a tune of UGX 3.832bn. \u2022 Out of the 2,357 approved staff structure, 243 (10%) posts were vacant and officers in key positions including that of District Engineer were all in acting positions. \u2022 The entity did not dispose of assets including old pick-ups, motor cycles among others as per the Board of Survey recommendation of 2017. \u2022 I noted that out of 1,525 teachers in the 99 primary schools, only 154 (10%) were accommodated at the schools leaving 1,371 (90%) teachers without accommodation. \u2022 I noted lack of wards in all 5 health-centre III\u2019s sampled. I also noted that out of the 511 staff in the various Health Centres across the district only 15% staff members were accommodated leaving 85% staff without accommodation. \u2022 Under the UgIFT implementation, I noted delayed construction of Nawanyingi Seed Secondary which was still at the foundation level despite receipt of UGX. 0.535bn during the year for the construction. \u2022 Under YLP implementation, I noted low recovery of funds at 19% with an outstanding balance of UGX. 223,204,300. \u2022 Under UWEP implementation, I noted low recovery rate of 9% funds disbursed out of the expected UGX. 0.237bn. \u2022 Under Implementation of Water for Production and Use, I noted that 22 (3%) out of 763 waters sources were not functional due to lack of proper maintenance."], "type": "table"}}, {"content": "242", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["8", "Bugweri DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.589bn representing 3%, Further analysis revealed that UGX.2.159bn remained unspent by the entity representing an absorption level of 86%. \u2022 I noted that out of the 11 major District outputs, 8 (62%) were fully implemented and 3 (38%) outputs were partially implemented. \u2022 The entity has accumulated payables to a tune of UGX.1.133bn. \u2022 Under UgIFT, there was delayed execution for the construction of Naigomba Seed Secondary School and the upgrade of Nawangisa Health Centre II to a Health Centre III due to failure to utilise available funds. \u2022 Under the URF, there were shoddy works i.e. lack of water galleys, no offshoots, over grown grass and developed water gulley on road sections. I also noted that the district road committee only met twice out of the required 4 sittings in a year and entity lacks proper road equipment. \u2022 Under YLP the entity failed to recover funds amounting to UGX.0.190bn representing 74% of total funds due for recovery. \u2022 Under UWEP, the entity has a low recovery rate of 5% out of the expected total amount due of UGX. 46,907,000. \u2022 Under Implementation of Water for Production and Use, 30 water sources representing (6.9%) out of 434 were not functional due to lack of proper maintenance. \u2022 The District did not have land titles for most of its land including schools and health centres. I further noted that 9 acres of the district land was given to Kaziba family when the District was still under Iganga district local government. \u2022 I noted that natural resources especially wetland and forests in the District had been encroached on by un-licensed people who are carrying out illegal activities. \u2022 I noted shortcomings in the performance of the District physical planning committee i.e. the Accounting Officer appointed ten (10) members instead of the required thirteen (13) members, three (3) of the ten (10) members appointed were not meant to be part of the committee, with the exception of holding one meeting, Committee did not perform the rest of its functions and the activities of the committee were neither budgeted for nor funded."], ["9", "Kaliro DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.166bn representing 8% of budgeted revenue. Further analysis revealed that UGX.0.319bn remained unspent representing 98.7% absorption rate."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN 7", "LOCAL GOVERNMENTS Mayuge DLG Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX.2.664bn representing 0.7%, Further analysis revealed that UGX.2.002bn remained unspent by the entity representing an absorption level of 94%. \u2022 I noted that out of the 7 major District outputs, 5 outputs representing 71% were implemented and 2 outputs representing 29% were partially implemented. \u2022 Accumulated payables amounting to UGX. 1.088bn remained outstanding at year end. \u2022 out of 473 positions in the staff structure, 88 positions were vacant and these included key positions like Principal Human resource, Principal Finance Officer, Senior Planner, Civil Engineering (Water), and primary Head teachers. \u2022 Under UgIFT, there was delayed implementation for upgrading of Jagusi and Busaala Health Centre II\u2019s and construction of Mpungwe seed school due to underutilization of funds received \u2022 Under URF, there was delayed release of funds with warrants always coming in the second month of every quarter and the District lacked the vital equipment like excavator, low bed, bull dozer and back hoe. \u2022 Under YLP, the entity failed to recover funds to a tune of UGX.0.9bn representing 75% of advanced funds. Out of 236 groups funded, 68 groups that had received UGX 0.528bn over the years had collapsed. \u2022 Under UWEP, 11 approved groups were not funded in FY 2018/19 due to shortfall in funding."], "type": "table"}}, {"content": "243", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["10", "Jinja MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.0096bn representing (0.05%), Further analysis revealed that UGX. 0.599bn remained unspent by the entity representing an absorption level of (94%). \u2022 Out of the 13 major council outputs, 11 outputs representing 85% were fully implemented and 2 outputs representing 15% were partially implemented. \u2022 Expenditure totalling UGX. 0.306bn was mischarged through wrong coding. \u2022 Accumulated payables amounting to UGX. 1.198bn remained outstanding at year end. \u2022 Under UgIFT, the entity delayed the upgrading of Kimaka H/C II at a cost of UGX. 0.5bn despite availability of all funds. \u2022 There were delays at evaluation stage in three (3) procurements i.e. Construction of a 4 classroom block, Completion of a 2- science room block and electrical installation works, and Supply and delivery of approved road lime. \u2022 Under YLP, the District failed to recover funds due amounting to UGX. 182,944,017 (71%)."], ["11", "Namayingo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.636bn representing 9% of budgeted revenue. Further analysis revealed that UGX. 0.376bn remained unspent representing 98% absorption rate. \u2022 I noted that out of 11 outputs, 7 outputs representing 64% were fully implemented and 4 (36%) were partially implemented. \u2022 UGX.1.204bn accumulated payables remained outstanding at year end. \u2022 Out of 1,626 approved positions in the staff structure, 267 posts were vacant representing 16% and key positions including that of District Engineer were all in acting capacity. \u2022 Under UgIFT, I noted delayed execution of upgrading of Lolwe Health Centre II whose works were still on-going three (3) months after the expected completion date. \u2022 Under URF implementation, I noted poor state of roads worked on during the period. \u2022 Under YLP, I sampled two groups and both projects were abandoned and were no longer in existence. \u2022 Under UWEP, I inspected two projects and noted that one Group had repaid only UGX.600,000 out of UGX.4,770,000 and the project was failing. Another Group Project had repaid only UGX.2,341,100 out of UGX. 5,000,000 for Goat rearing and were faced with theft threats. \u2022 Under the Implementation of Water for Production and Use, I noted that 125 (16%) water sources out of 784 were not functional due to lack of proper maintenance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 I noted that out of the 8 major District outputs, 7 outputs representing 87.5% were fully implemented and 1 (12.5%) output was partially implemented. \u2022 Payables amounting to UGX1.264bn were outstanding at year end. \u2022 Out of 1,609 approved positions in the staff structure, 257 (16%) posts were vacant. \u2022 Under UgIFT, I noted delayed upgrading of Budomero and Nawampiti Health Centre IIs as evidenced by the incomplete on inspection one month beyond the expected completion date. \u2022 Under URF, I noted deteriorating state of roads worked on during the period i.e. broken down installed culvert line, installed culvert lines without headwalls, dumped culverts of 900mm lying idle in the bush, narrow carriage way with bushy shoulders and poor road compaction. \u2022 Under the implementation of YLP, the entity failed to recover funds amounting to UGX. 0.353bn representing (80%) of total amount due for recovery. I noted that two projects had been abandoned in the first year of operation were no longer in existence. \u2022 Under UWEP, I noted that the entity failed to recover funds amounting to UGX. 65,174,250 representing (76%) of total amount due for recovery. \u2022 Under Water for Production and Use, Out of the 603 villages in the District, only 466 (77%) had access to safe drinking water leaving 137 (23%) without access to deep boreholes with hand pumps, Shallow wells with pumps, protected springs and rain water tanks."], "type": "table"}}, {"content": "244", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["13", "Namutumba DLG **Opinion** Unqualified", "\u2022 I noted that out of the 8 major District outputs, 4 outputs representing 50% were fully implemented while the other 4 (50%) outputs were partially implemented. \u2022 The entity has (08) pending and on-going court cases, some dating as far back as 2012. \u2022 Under UgIFT, there was delayed execution for upgrading of Kagulu Health Centre II and construction of Namutumba seed school. The works were just on walling for both projects due to underutilisation of funds. \u2022 Under YLP, the entity failed to recover funds amounting to UGX. 0.389bn representing 96.5% of the amount due for recovery from the groups. Out of the 205 groups funded 110 54% groups that had received UGX. 0.595bn over the years collapsed and are no longer existent. \u2022 Under Implementation Of Water For Production I noted that out of 676 water infrastructure in the district, 131(19%) water points were not functional due to lack of proper maintenance."], ["14", "Buyende DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.539bn representing (3%), Further analysis revealed that UGX.0.82bn remained unspent by the entity representing an absorption level of 96%. \u2022 Out of the 7 District\u2019s major outputs, 2 outputs representing (29%) were fully implemented, 2 outputs representing (29%) were partially implemented and 3 representing (43%) were not implemented at all. \u2022 The entity\u2019s receivables increased by 88% from UGX.1.041bn to UGX.1.955bn by end of June 2019. \u2022 The entity failed to collect UGX.0.027bn of tendered revenue sources from contractors resulting into a (30%) shortfall. \u2022 Out of 629 staff posts of the structure, 277 (44%) were vacant and key positions including the Deputy Chief Administrative Officer and District Engineer were all in acting positions. \u2022 65 pieces land under the District jurisdiction in Sub Counties and health centres did not have titles and all the land where educational institutions are located was not included in the register of land. Further, I noted that management did not dispose off motorcycles recommended for disposal by Board of Survey in the previous year. \u2022 Under UPE performance ,I noted that 38% of 12,626 pupils that sat for PLE in the previous three years (2016,2017 & 2018) did not qualify to join either secondary or tertiary institutions. Inspections at Butaaswa and Kigweri Primary Schools revealed inadequate desk pupil ratio, latrine Pupil ratio and 18 teachers without accommodation. \u2022 Under UgIFT, UGX 0.019bn was erroneously paid to a VAT exempted contractor as VAT and the works execution had delayed. \u2022 Under URF, the entity did not maintain sideways on Bulondo\u2013Mango road measuring 20.5 km and the roads and works committee only sat twice in the year under review out of the required 4 sittings."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN 12", "LOCAL GOVERNMENTS Luuka DLG Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted that out of the sampled 8 major Council outputs, 7 (87%) were fully implemented and 1 (13%) output was partially implemented. \u2022 The District had accumulated payables of UGX.0.974bn. \u2022 Out of 1,542 approved position in staff structure, 364 (24%) posts were vacant. \u2022 Under UgIFT, I noted incomplete execution of works for the upgrade of Bukedi Health Centre II to Health Centre III despite extension of three months. \u2022 Under URF Implementation; I noted that the works undertaken under routine manual maintenance and routine mechanised maintenance were shoddy with road deterioration and developed potholes. \u2022 Under YLP; I noted that the entity failed to recover funds amounting to UGX.0.344bn representing (88%) of amount due for recovery. I noted that one group received UGX.7,000,000 and only UGX.150,000 had been recovered but the project was no longer in existence. \u2022 Under UWEP; I noted low recovery rate of funds disbursed with an outstanding amount of UGX.0.124bn."], "type": "table"}}, {"content": [["13", "Namutumba DLG **Opinion** Unqualified", "\u2022 I noted that out of the 8 major District outputs, 4 outputs representing 50% were fully implemented while the other 4 (50%) outputs were partially implemented. \u2022 The entity has (08) pending and on-going court cases, some dating as far back as 2012. \u2022 Under UgIFT, there was delayed execution for upgrading of Kagulu Health Centre II and construction of Namutumba seed school. The works were just on walling for both projects due to underutilisation of funds. \u2022 Under YLP, the entity failed to recover funds amounting to UGX. 0.389bn representing 96.5% of the amount due for recovery from the groups. Out of the 205 groups funded 110 54% groups that had received UGX. 0.595bn over the years collapsed and are no longer existent. \u2022 Under Implementation Of Water For Production I noted that out of 676 water infrastructure in the district, 131(19%) water points were not functional due to lack of proper maintenance."], ["14", "Buyende DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.539bn representing (3%), Further analysis revealed that UGX.0.82bn remained unspent by the entity representing an absorption level of 96%. \u2022 Out of the 7 District\u2019s major outputs, 2 outputs representing (29%) were fully implemented, 2 outputs representing (29%) were partially implemented and 3 representing (43%) were not implemented at all. \u2022 The entity\u2019s receivables increased by 88% from UGX.1.041bn to UGX.1.955bn by end of June 2019. \u2022 The entity failed to collect UGX.0.027bn of tendered revenue sources from contractors resulting into a (30%) shortfall. \u2022 Out of 629 staff posts of the structure, 277 (44%) were vacant and key positions including the Deputy Chief Administrative Officer and District Engineer were all in acting positions. \u2022 65 pieces land under the District jurisdiction in Sub Counties and health centres did not have titles and all the land where educational institutions are located was not included in the register of land. Further, I noted that management did not dispose off motorcycles recommended for disposal by Board of Survey in the previous year. \u2022 Under UPE performance ,I noted that 38% of 12,626 pupils that sat for PLE in the previous three years (2016,2017 & 2018) did not qualify to join either secondary or tertiary institutions. Inspections at Butaaswa and Kigweri Primary Schools revealed inadequate desk pupil ratio, latrine Pupil ratio and 18 teachers without accommodation. \u2022 Under UgIFT, UGX 0.019bn was erroneously paid to a VAT exempted contractor as VAT and the works execution had delayed. \u2022 Under URF, the entity did not maintain sideways on Bulondo\u2013Mango road measuring 20.5 km and the roads and works committee only sat twice in the year under review out of the required 4 sittings."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN 12", "LOCAL GOVERNMENTS Luuka DLG Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted that out of the sampled 8 major Council outputs, 7 (87%) were fully implemented and 1 (13%) output was partially implemented. \u2022 The District had accumulated payables of UGX.0.974bn. \u2022 Out of 1,542 approved position in staff structure, 364 (24%) posts were vacant. \u2022 Under UgIFT, I noted incomplete execution of works for the upgrade of Bukedi Health Centre II to Health Centre III despite extension of three months. \u2022 Under URF Implementation; I noted that the works undertaken under routine manual maintenance and routine mechanised maintenance were shoddy with road deterioration and developed potholes. \u2022 Under YLP; I noted that the entity failed to recover funds amounting to UGX.0.344bn representing (88%) of amount due for recovery. I noted that one group received UGX.7,000,000 and only UGX.150,000 had been recovered but the project was no longer in existence. \u2022 Under UWEP; I noted low recovery rate of funds disbursed with an outstanding amount of UGX.0.124bn."], "type": "table"}}, {"content": "245", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["15", "Iganga MC **Opinion** Unqualified", "\u2022 UGX. 0.473bn remained unspent by the entity representing an absorption level of 93%. \u2022 I noted that out of the 23 major Council outputs, 16 (70%) were implemented and 7 (30%) outputs were not implemented. \u2022 The Municipal Council had accumulated verified payables amounting to UGX.0.713bn. \u2022 Out of 131 approved positions in the staff structure, 42 (32%) posts were vacant and as a result key positions including that of Municipal Council Engineer were in acting positions. \u2022 Under URF, I noted that the entity has deteriorating roads including those worked on during the period due to poor drainage and broken culvert lines. \u2022 Under the YLP, I noted that from the financial year 2014/2015 to 2015/16, Council had recovered only UGX. 21,262,666 (15%) out of the expected total amount due (Interest Exclusive) of UGX.0.141bn leaving an outstanding balance of UGX.0.130bn (85%). I noted that one group disintegrated and the project was no longer in existence."], ["16", "Njeru MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.3.018bn representing 22.4% of budgeted revenue. \u2022 I noted that out of the 8 major Council outputs, 7 representing 87.5% were implemented and 01 (12.5%) output road works was partially implemented. \u2022 Under URF, there was poor workmanship as with poor drainage systems, potholes and large gullies. I also noted that the road committee only sat two times in the year under review out of the required 4 sittings. \u2022 Under YLP, I noted failure to recover UGX.0.140bn representing 49% of disbursed funds to groups."], ["17", "Lugazi MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.3.648bn representing (9%) of budgeted revenue. Further analysis revealed that UGX.0.929bn remained unspent representing a (90.3%) absorption rate. \u2022 Out of the 20 major Municipal Council outputs, I sampled 6 outputs including URF and noted that 4 (67%) were fully implemented while 2 (33%) outputs were partially implemented. \u2022 I noted that the Municipal Council had failed to collect funds amounting to UGX.0.933bn in revenue. \u2022 UGX. 0.410bn accumulated payables remained outstanding at year end. \u2022 Out of 235 approved positions in the staff structure, 84 (56%) posts were vacant and these included key positions such as Deputy Town Clerk, Internal Auditors, Municipal Engineer, Senior Environment Officer, Senior Physical Unit, Principal Community Development Officer and Medical Officer of Health services. \u2022 Out of 340 teachers in the 44 primary schools, 274 (81%) teachers did not have accommodation."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under YLP, the District failed to recover 78% of funds from groups amounting to UGX.0.436bn representing. Inspection of two sampled groups revealed lack of group file and change of project without approval from the District Technical Committee. \u2022 Under UWEP, the District failed to recover 94% of funds worth UGX. 0.384bn from the expected UGX. 0.378bn (interest exclusive). \u2022 Under Water for Production, I noted that 153 water sources/water points out of the 1,275 in different parts of the district were non-functional representing 2.6% and the water coverage was inadequate at 44.3%. \u2022 I noted inconsistences in IPPS and IFMS payment files with over payments of UGX. 0.049bn and underpayment of UGX. 0.197bn. I also noted under and over remittance of statutory and other deductions including local service tax, PAYE, Uganda Consumers and Lenders Association and Uganda National Teachers Union. \u2022 I noted an average delay of 10 weeks in release of UPE funds to schools contrary to the one week requirement by guidelines."], "type": "table"}}, {"content": [["15", "Iganga MC **Opinion** Unqualified", "\u2022 UGX. 0.473bn remained unspent by the entity representing an absorption level of 93%. \u2022 I noted that out of the 23 major Council outputs, 16 (70%) were implemented and 7 (30%) outputs were not implemented. \u2022 The Municipal Council had accumulated verified payables amounting to UGX.0.713bn. \u2022 Out of 131 approved positions in the staff structure, 42 (32%) posts were vacant and as a result key positions including that of Municipal Council Engineer were in acting positions. \u2022 Under URF, I noted that the entity has deteriorating roads including those worked on during the period due to poor drainage and broken culvert lines. \u2022 Under the YLP, I noted that from the financial year 2014/2015 to 2015/16, Council had recovered only UGX. 21,262,666 (15%) out of the expected total amount due (Interest Exclusive) of UGX.0.141bn leaving an outstanding balance of UGX.0.130bn (85%). I noted that one group disintegrated and the project was no longer in existence."], ["16", "Njeru MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.3.018bn representing 22.4% of budgeted revenue. \u2022 I noted that out of the 8 major Council outputs, 7 representing 87.5% were implemented and 01 (12.5%) output road works was partially implemented. \u2022 Under URF, there was poor workmanship as with poor drainage systems, potholes and large gullies. I also noted that the road committee only sat two times in the year under review out of the required 4 sittings. \u2022 Under YLP, I noted failure to recover UGX.0.140bn representing 49% of disbursed funds to groups."], ["17", "Lugazi MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.3.648bn representing (9%) of budgeted revenue. Further analysis revealed that UGX.0.929bn remained unspent representing a (90.3%) absorption rate. \u2022 Out of the 20 major Municipal Council outputs, I sampled 6 outputs including URF and noted that 4 (67%) were fully implemented while 2 (33%) outputs were partially implemented. \u2022 I noted that the Municipal Council had failed to collect funds amounting to UGX.0.933bn in revenue. \u2022 UGX. 0.410bn accumulated payables remained outstanding at year end. \u2022 Out of 235 approved positions in the staff structure, 84 (56%) posts were vacant and these included key positions such as Deputy Town Clerk, Internal Auditors, Municipal Engineer, Senior Environment Officer, Senior Physical Unit, Principal Community Development Officer and Medical Officer of Health services. \u2022 Out of 340 teachers in the 44 primary schools, 274 (81%) teachers did not have accommodation."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under YLP, the District failed to recover 78% of funds from groups amounting to UGX.0.436bn representing. Inspection of two sampled groups revealed lack of group file and change of project without approval from the District Technical Committee. \u2022 Under UWEP, the District failed to recover 94% of funds worth UGX. 0.384bn from the expected UGX. 0.378bn (interest exclusive). \u2022 Under Water for Production, I noted that 153 water sources/water points out of the 1,275 in different parts of the district were non-functional representing 2.6% and the water coverage was inadequate at 44.3%. \u2022 I noted inconsistences in IPPS and IFMS payment files with over payments of UGX. 0.049bn and underpayment of UGX. 0.197bn. I also noted under and over remittance of statutory and other deductions including local service tax, PAYE, Uganda Consumers and Lenders Association and Uganda National Teachers Union. \u2022 I noted an average delay of 10 weeks in release of UPE funds to schools contrary to the one week requirement by guidelines."], "type": "table"}}, {"content": "246", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["18", "Kamuli MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.088bn representing 1% of budgeted revenue. Further analysis revealed that UGX.0.286bn remained unspent representing a 96% absorption rate. \u2022 I noted that out of the 12 major Municipal Council outputs, 10 (83%) were fully implemented and 2 (17%) outputs were partially implemented. \u2022 I noted that expenditure totalling UGX.0.146bn was mischarged during the year. \u2022 The entity has accumulated payables amounting to UGX.0.247bn. \u2022 Under a special audit request undertaken I noted that recruitment was undertaken in line with regulations, there was an untraceable payment of UGX 6,157,457 paid as part of the cost of architectural design and could not confirm failure to account for funds from MAAIF since IGG had commenced investigations. \u2022 Under UgIFT; I noted delayed execution and completion of works for the upgrade of Busota Health centre valued at UGX UGX.0.494bn for which the entity received all funds. \u2022 Under URF; I noted shoddy works i.e. road sections had poorly spread murram and incomplete parts of the road. The entity lacked road equipment and the available machines break down constantly while the tipper truck and pick up are being used for garbage collection and council activities. \u2022 Under YLP; I noted that the entity had failed to recover UGX.43,579,724 from groups, representing 86% of amount due for recovery. \u2022 Under UPE capitation Grant, I noted that the entity had a shortfall of UGX.42,618,744 for 13,024 pupils enrolled in the Council under UPE at a rate of UGX 10,000 per pupil but however received only UGX. 87,621,256."], ["", "**KAMPALA BRANCH**", ""], ["Wakiso DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.4.979bn representing 16%. Further, the entity remained with unspent balance of UGX.7.304bn representing an absorption level of 90%. \u2022 Out of the 9 major programs, 5 were fully implemented, 3 were partially implemented while 1 was not implemented under the 5 projects (UgFIT, URF, YLP, UWEP and GPE). \u2022 I noted outstanding pension and gratuity of UGX.0.205bn at year end. \u2022 Under UgFIT, inspections revealed stalled works for Nakitokolo Health Centre II and Seed Secondary School with both lacking land titles. \u2022 Under URF, i noted the District had only 10 equipments out of the required 32. Further, only 2 Direct Road Committee meetings had been held out the required 4 and inspections revealed deterioration and incomplete works on three roads. \u2022 Under YLP, i noted the district had recovered only UGX.0.175bn out of the expected amount UGX.1.262bn as at 30th June 2019. \u2022 Under UWEP, i noted the district had recovered only UGX.0.057bn out of the expected amount UGX.0.159bn. \u2022 Under Water for use and production, i noted 177 non-functional water facilities. \u2022 Inspections revealed overcrowding and poor state of facilities at St. Theresa Primary School Nampunge and Kikandwa C/U Primary School.", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under URF, I noted shoddy works on roads including failure to apply gravel and poorly maintained side drains. The entity lacked road equipment to implement works efficiently. \u2022 Under YLP, I noted that from the financial year 2017/2018 to 2018/2019, the Municipal Council had not recovered UGX.0.169bn representing (90%) of amount due for recovery from the groups. I inspected one group that received UGX. 7,000,000 and found it had not repaid anything out of the advanced funds and from the 10 members registered only 4 were active while the group changed names without authority."], "type": "table"}}, {"content": [["18", "Kamuli MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.088bn representing 1% of budgeted revenue. Further analysis revealed that UGX.0.286bn remained unspent representing a 96% absorption rate. \u2022 I noted that out of the 12 major Municipal Council outputs, 10 (83%) were fully implemented and 2 (17%) outputs were partially implemented. \u2022 I noted that expenditure totalling UGX.0.146bn was mischarged during the year. \u2022 The entity has accumulated payables amounting to UGX.0.247bn. \u2022 Under a special audit request undertaken I noted that recruitment was undertaken in line with regulations, there was an untraceable payment of UGX 6,157,457 paid as part of the cost of architectural design and could not confirm failure to account for funds from MAAIF since IGG had commenced investigations. \u2022 Under UgIFT; I noted delayed execution and completion of works for the upgrade of Busota Health centre valued at UGX UGX.0.494bn for which the entity received all funds. \u2022 Under URF; I noted shoddy works i.e. road sections had poorly spread murram and incomplete parts of the road. The entity lacked road equipment and the available machines break down constantly while the tipper truck and pick up are being used for garbage collection and council activities. \u2022 Under YLP; I noted that the entity had failed to recover UGX.43,579,724 from groups, representing 86% of amount due for recovery. \u2022 Under UPE capitation Grant, I noted that the entity had a shortfall of UGX.42,618,744 for 13,024 pupils enrolled in the Council under UPE at a rate of UGX 10,000 per pupil but however received only UGX. 87,621,256."], ["", "**KAMPALA BRANCH**", ""], ["Wakiso DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.4.979bn representing 16%. Further, the entity remained with unspent balance of UGX.7.304bn representing an absorption level of 90%. \u2022 Out of the 9 major programs, 5 were fully implemented, 3 were partially implemented while 1 was not implemented under the 5 projects (UgFIT, URF, YLP, UWEP and GPE). \u2022 I noted outstanding pension and gratuity of UGX.0.205bn at year end. \u2022 Under UgFIT, inspections revealed stalled works for Nakitokolo Health Centre II and Seed Secondary School with both lacking land titles. \u2022 Under URF, i noted the District had only 10 equipments out of the required 32. Further, only 2 Direct Road Committee meetings had been held out the required 4 and inspections revealed deterioration and incomplete works on three roads. \u2022 Under YLP, i noted the district had recovered only UGX.0.175bn out of the expected amount UGX.1.262bn as at 30th June 2019. \u2022 Under UWEP, i noted the district had recovered only UGX.0.057bn out of the expected amount UGX.0.159bn. \u2022 Under Water for use and production, i noted 177 non-functional water facilities. \u2022 Inspections revealed overcrowding and poor state of facilities at St. Theresa Primary School Nampunge and Kikandwa C/U Primary School.", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under URF, I noted shoddy works on roads including failure to apply gravel and poorly maintained side drains. The entity lacked road equipment to implement works efficiently. \u2022 Under YLP, I noted that from the financial year 2017/2018 to 2018/2019, the Municipal Council had not recovered UGX.0.169bn representing (90%) of amount due for recovery from the groups. I inspected one group that received UGX. 7,000,000 and found it had not repaid anything out of the advanced funds and from the 10 members registered only 4 were active while the group changed names without authority."], "type": "table"}}, {"content": "1 \n247", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}]], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["2", "Buikwe DLG **Opinion** Unqualified", "\u2022 The budgeted total revenue of UGX. 32bn for the year 2018/19 was fully realised representing a performance of 100% and all expenditure warrants amounting to UGX.35bn were spent by the entity representing 100% absorption. \u2022 Accumulated payables of UGX.0.811bn remained outstanding at year end. \u2022 Under UgIFT the construction works for the seed school constructed at Sugu Village in Buikwe Sub County were at foundation level signifying a delay in the progress of works. \u2022 Under URF, there was an under funding of UGX 0.075bn resulting into shortage of 4kms to be undertaken under emergency works. \u2022 Under YLP, i noted a recovery rate of only 23% of the funds disbursed in FY 2013/2014 to 2018/2019. \u2022 Under UWEP, i noted a recovery rate of only 25% of the funds advanced since the inception of the programme. \u2022 Water Situation analysis revealed that some facilities were not functional. \u2022 The district management continued to share and remitted UGX 0.89bn to Njeru Municipality which was against the District council resolution. \u2022 Kawolo Hospital had unsettled Umeme bills amounting to UGX.0.96bn and lacked a land title."], ["3", "Kayunga DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.551bn representing 4%. \u2022 Further, the entity remained with unspent balance of UGX.2.892bn representing an absorption level of 92%. \u2022 Under UgIFT, construction works of Bukamba Health Centre worth UGX.0.488bn had stalled after payment of UGX.0.292bn and the district did not have a land title for the land. Further, the contract for the construction of Musitwa Seed Secondary School in Nazigo was not signed despite receipt of UGX.0.704bn for the project during the year. \u2022 Under YLP, I noted a recovery rate of only 39% of the funds disbursed from FY 2013/2014 to date. \u2022 Under UWEP, I noted a recovery rate of only 29.4% of the expected amount of UGX. 0.271bn from FY 2015/2016 to date. \u2022 Under water for use and production, 19.8% of the 1,099 water infrastructure were not functional."], ["4", "Nakasongola DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.908bn representing 3.6%. Further, the entity over spent by UGX.0.265bn. \u2022 Out of 36 outputs reported, 33 were fully implemented and 3 were partially implemented under the projects of UgFIT and Education. \u2022 I noted outstanding payables of UGX.0.918bn at year end. \u2022 Pension and gratuity Arrears of UGX.0.218bn remained outstanding at year end. \u2022 Under UgFIT, inspections revealed incomplete and stalled project works. \u2022 Under YLP, I noted a recovery rate of only 33% (UGX.0.153bn) out of expected amount of UGX.0.463bn from FYs 2014/2015 to 2018/2019. \u2022 Under UWEP, I noted a low recovery rate of 47.2% (0.021bn) out of the expected UGX.0.045bn. \u2022 Under water for use and production, I noted 255 non-functional water infrastructures."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Three (3) health facilities did not receive drugs from National Medical stores during FY 2018/2019. \u2022 Inspections at Entebbe Hospital revealed outstanding Utility bills of UGX.0.589bn, non-functional hospital x-ray machine and x-ray generator, lack of authorisation for possession and use of radiation sources and old dilapidated staff accommodation structures."], "type": "table"}}, {"content": [["2", "Buikwe DLG **Opinion** Unqualified", "\u2022 The budgeted total revenue of UGX. 32bn for the year 2018/19 was fully realised representing a performance of 100% and all expenditure warrants amounting to UGX.35bn were spent by the entity representing 100% absorption. \u2022 Accumulated payables of UGX.0.811bn remained outstanding at year end. \u2022 Under UgIFT the construction works for the seed school constructed at Sugu Village in Buikwe Sub County were at foundation level signifying a delay in the progress of works. \u2022 Under URF, there was an under funding of UGX 0.075bn resulting into shortage of 4kms to be undertaken under emergency works. \u2022 Under YLP, i noted a recovery rate of only 23% of the funds disbursed in FY 2013/2014 to 2018/2019. \u2022 Under UWEP, i noted a recovery rate of only 25% of the funds advanced since the inception of the programme. \u2022 Water Situation analysis revealed that some facilities were not functional. \u2022 The district management continued to share and remitted UGX 0.89bn to Njeru Municipality which was against the District council resolution. \u2022 Kawolo Hospital had unsettled Umeme bills amounting to UGX.0.96bn and lacked a land title."], ["3", "Kayunga DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.551bn representing 4%. \u2022 Further, the entity remained with unspent balance of UGX.2.892bn representing an absorption level of 92%. \u2022 Under UgIFT, construction works of Bukamba Health Centre worth UGX.0.488bn had stalled after payment of UGX.0.292bn and the district did not have a land title for the land. Further, the contract for the construction of Musitwa Seed Secondary School in Nazigo was not signed despite receipt of UGX.0.704bn for the project during the year. \u2022 Under YLP, I noted a recovery rate of only 39% of the funds disbursed from FY 2013/2014 to date. \u2022 Under UWEP, I noted a recovery rate of only 29.4% of the expected amount of UGX. 0.271bn from FY 2015/2016 to date. \u2022 Under water for use and production, 19.8% of the 1,099 water infrastructure were not functional."], ["4", "Nakasongola DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.908bn representing 3.6%. Further, the entity over spent by UGX.0.265bn. \u2022 Out of 36 outputs reported, 33 were fully implemented and 3 were partially implemented under the projects of UgFIT and Education. \u2022 I noted outstanding payables of UGX.0.918bn at year end. \u2022 Pension and gratuity Arrears of UGX.0.218bn remained outstanding at year end. \u2022 Under UgFIT, inspections revealed incomplete and stalled project works. \u2022 Under YLP, I noted a recovery rate of only 33% (UGX.0.153bn) out of expected amount of UGX.0.463bn from FYs 2014/2015 to 2018/2019. \u2022 Under UWEP, I noted a low recovery rate of 47.2% (0.021bn) out of the expected UGX.0.045bn. \u2022 Under water for use and production, I noted 255 non-functional water infrastructures."], ["5", "Nakaseke DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.753bn representing 9% of the budget. Further, the entity remained with unspent balance of UGX.0.088bn representing an absorption level of 99.7%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Three (3) health facilities did not receive drugs from National Medical stores during FY 2018/2019. \u2022 Inspections at Entebbe Hospital revealed outstanding Utility bills of UGX.0.589bn, non-functional hospital x-ray machine and x-ray generator, lack of authorisation for possession and use of radiation sources and old dilapidated staff accommodation structures."], "type": "table"}}, {"content": "248", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["6", "Mukono DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.163bn representing 5.1% of the budget. Further, the entity remained with unspent balance of UGX.0.921bn representing an absorption level of 97.7%. \u2022 Out of the 15 inspected projects related to UgIFT, YLP, Water, Health and Education 8 were fully implemented, 4 were partially implemented and 3 were not implemented. \u2022 Revisions in the budget under the Education department towards the construction of the seed school were not communicated to MoFPED. \u2022 UGX.0.181bn was mischarge of expenditure for the year. \u2022 Under UgIFT, i noted delays in the construction of seed school in Kimenyedde. \u2022 Under URF, inspections revealed that out of the 14.4km only 13.9km were worked on and the 2 culverts installed had developed cracks. \u2022 Under YLP, i noted a recovery rate of only 14.8% (UGX.0.063bn) of the total disbursed amount of UGX.0.410bn from FYs 2014/2015 to 2018/2019. Further, some YLP groups had not commenced. \u2022 Under water for use, 195 water sources were no longer functioning and there was delay in completion of Mayangayanga Water Supply Project."], ["7", "Luweero DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.3.370bn representing 6.5%. Further, the entity remained with unspent balance of UGX.0.134bn representing an absorption level of 99.7%. \u2022 Out of 8 planned major outputs, 5 (63%) were fully achieved, 2 (25%) were partially achieved and 1(12%) was not achieved in the four sampled projects (UgIFT, URF, YLP and UWEP programme). \u2022 Funds totalling to UGX.0.478bn were charged to wrong account codes in the year under review. \u2022 There was no significant progress on construction of the District Administration block Phase III and the Luwero HCIV, Kasana, Phase VI with constructions having started in FY 2016/2017. \u2022 Under UgIFT, works for upgrade of Katuugo Health Centre II had stalled and funds for the construction of a Seed secondary school in Katikamu Sub County were not utilized. \u2022 Under YLP, i noted a low recovery rate of only 28% of the funds disbursed by close of the FY 2018/2019. \u2022 Under UWEP, 3 groups that had requested Ugx.17,500,000 instead received Ugx.20,580,000 with no justification and i noted a recovery rate of only 31% of the total funds disbursed by FY 2018/2019. \u2022 Inspection of a sample of four government aided schools revealed poor state of Infrastructure, lack of staff accommodation, insufficient facilities and insufficient works on construction of classroom blocks."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Out of the 29 major outputs reported, 20 were fully implemented, 6 outputs were partially implemented and 3 were not implemented. \u2022 Under UgIFT, Inspections revealed construction works of the Health Centre had stalled and construction of Nakaseke Seed Secondary School had not commenced. There was no land title for the school. \u2022 Under URF, I noted delayed works on Kyambala-Natigi-Nakabimba. \u2022 Under YLP, I noted a low recovery rate of 38.2% (UGX.0.156bn) out of the expected total amount of UGX.0.564bn. \u2022 Under UWEP, I noted a low recovery rate of 50.8% (UGX.0.022bn) out of the expected total amount of UGX.0.043bn. \u2022 Under water for use and production, 253 water facilities were non-functional. \u2022 Inspection of Nakaseke Hospital facilities revealed lack of all the necessary medical equipment and some non- functional equipment. The Atomic energy council had closed the dental X-ray machine and the only digital x-ray machine had broken down for over a year while the Hospital does not have a land title."], "type": "table"}}, {"content": [["6", "Mukono DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.163bn representing 5.1% of the budget. Further, the entity remained with unspent balance of UGX.0.921bn representing an absorption level of 97.7%. \u2022 Out of the 15 inspected projects related to UgIFT, YLP, Water, Health and Education 8 were fully implemented, 4 were partially implemented and 3 were not implemented. \u2022 Revisions in the budget under the Education department towards the construction of the seed school were not communicated to MoFPED. \u2022 UGX.0.181bn was mischarge of expenditure for the year. \u2022 Under UgIFT, i noted delays in the construction of seed school in Kimenyedde. \u2022 Under URF, inspections revealed that out of the 14.4km only 13.9km were worked on and the 2 culverts installed had developed cracks. \u2022 Under YLP, i noted a recovery rate of only 14.8% (UGX.0.063bn) of the total disbursed amount of UGX.0.410bn from FYs 2014/2015 to 2018/2019. Further, some YLP groups had not commenced. \u2022 Under water for use, 195 water sources were no longer functioning and there was delay in completion of Mayangayanga Water Supply Project."], ["7", "Luweero DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.3.370bn representing 6.5%. Further, the entity remained with unspent balance of UGX.0.134bn representing an absorption level of 99.7%. \u2022 Out of 8 planned major outputs, 5 (63%) were fully achieved, 2 (25%) were partially achieved and 1(12%) was not achieved in the four sampled projects (UgIFT, URF, YLP and UWEP programme). \u2022 Funds totalling to UGX.0.478bn were charged to wrong account codes in the year under review. \u2022 There was no significant progress on construction of the District Administration block Phase III and the Luwero HCIV, Kasana, Phase VI with constructions having started in FY 2016/2017. \u2022 Under UgIFT, works for upgrade of Katuugo Health Centre II had stalled and funds for the construction of a Seed secondary school in Katikamu Sub County were not utilized. \u2022 Under YLP, i noted a low recovery rate of only 28% of the funds disbursed by close of the FY 2018/2019. \u2022 Under UWEP, 3 groups that had requested Ugx.17,500,000 instead received Ugx.20,580,000 with no justification and i noted a recovery rate of only 31% of the total funds disbursed by FY 2018/2019. \u2022 Inspection of a sample of four government aided schools revealed poor state of Infrastructure, lack of staff accommodation, insufficient facilities and insufficient works on construction of classroom blocks."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Out of the 29 major outputs reported, 20 were fully implemented, 6 outputs were partially implemented and 3 were not implemented. \u2022 Under UgIFT, Inspections revealed construction works of the Health Centre had stalled and construction of Nakaseke Seed Secondary School had not commenced. There was no land title for the school. \u2022 Under URF, I noted delayed works on Kyambala-Natigi-Nakabimba. \u2022 Under YLP, I noted a low recovery rate of 38.2% (UGX.0.156bn) out of the expected total amount of UGX.0.564bn. \u2022 Under UWEP, I noted a low recovery rate of 50.8% (UGX.0.022bn) out of the expected total amount of UGX.0.043bn. \u2022 Under water for use and production, 253 water facilities were non-functional. \u2022 Inspection of Nakaseke Hospital facilities revealed lack of all the necessary medical equipment and some non- functional equipment. The Atomic energy council had closed the dental X-ray machine and the only digital x-ray machine had broken down for over a year while the Hospital does not have a land title."], "type": "table"}}, {"content": "249", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["9", "Mpigi DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.898bn representing 3.2%. Further, the entity remained with unspent balance of UGX. 1.18bn representing an absorption level of 95.6%. \u2022 Inspections of 6 projects (UgIFT, URF, YLP, Water, Health, and Education) revealed that out of the 23 inspected projects, 18 (78.3%) were fully implemented while 5 (21.7%) under the Education department were not implemented. \u2022 Under URF Routine Mechanized Maintenance, inspection on the 55.5km works revealed instances of cracked headwall on installed culvert lines and potholes on roads. \u2022 Under YLP, the district had recovered only UGX.0.094bn (16.2%) from FYs 2014/2015 to 2018/2019 leaving an outstanding balance of UGX.490,517,265. \u2022 Under UWEP, I noted low recovery of only 34.1% out of the expected total amount due (Interest Exclusive) of UGX.33,274,051. \u2022 that from the financial year 2016/17 to 30th June 2019, the district had recovered \u2022 Under water for use, some of the water sources like bore holes and springs were no longer functioning and the water quality test revealed that some water sources had e-coli present. \u2022 The operating theatre at Mpigi HC IV lacked medical equipment and hence was not in use."], ["10", "Mityana DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.231bn representing 4% of the budget. Further, the entity remained with unspent balance of UGX.0.476bn representing an absorption level of 98.3%. \u2022 Out of 18 major outputs, 7 were fully implemented, 4 were partially implemented and 7 were not implemented. \u2022 Under UgFIT, incomplete civil works were noted at Namugongo Health centre and Namugongo Seed Secondary School. \u2022 Under URF, inspections revealed some sections of the roads under mechanized maintenance had deteriorated and the road equipments were either not in proper working condition or non- existence. \u2022 Under YLP, i noted a recovery rate of only 39.8% (UGX.0.125bn) of the expected amount UGX. 0.313bn from FYs 2013/2014 to date."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN 8", "LOCAL GOVERNMENTS Butambala DLG Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX.0.12bn representing 0.1% of the budget. Further, the entity remained with unspent balance of UGX.0.017bn representing an absorption level of 99.7%. \u2022 Out of 7 Planned major outputs, (5) were fully achieved, (1) was partially achieved while (1) was not achieved from the sampled 3 projects (SFG, URF and UgIFT). \u2022 UGX.1.117bn pension and gratuity arrears for 39 pensioners remained outstanding at year end. \u2022 Under URF, I noted a stream crossing the road in the boundary of Butambala and Mpigi districts hence unusable by small vehicles and pedestrians. Also the district did not have a provision for stores, workshops and garages for its roads equipment and supplies. \u2022 Under UgIFT, there was unspent balance of 0.125bn on the contract for the upgrade of Butaaka Health Centre II and inspections revealed incomplete and shoddy works at the facility. Further, the district was yet to transfer 8 acres of land to Seed secondary school \u2022 Under YLP, i noted a recovery rate of only 13% (0.082bn) of the funds to be repaid (0.658bn) by close of FY 2018/2019. \u2022 Under UWEP, i noted a recovery rate of only 15% (0.018bn) of the funds to be repaid (0.122bn) by close of FY 2018/2019. \u2022 Audit of Education services revealed that an average of 2799 (58%) pupils dropped out over the seven years of primary education. Further, 63 government aided primary schools had shortages in infrastructure and limited access to safe water supply. \u2022 Out of 580 water sources, the district had 93 non-functional. \u2022 Houses of 74 staff at Gombe Hospital were in bad shape and some of the equipment at the hospital was nonfunctional."], "type": "table"}}, {"content": "250", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["11", "Buvuma DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.534bn representing 5% of the budget. Further, the entity remained overspent by UGX.1.81bn. \u2022 The entire 8 district\u2019s key deliverables for the financial year under review were implemented. \u2022 I noted the district had only 12 health facilities giving coverage of only 15.4%. Only 8 parishes out of 38 have Health Centre IIs while only 4 sub counties out of 9 have Health Centre IIIs. \u2022 Under UgIFT, I noted that Nairambi seed secondary school had no land title despite investing UGX.0.853bn. \u2022 Under URF, three sub-counties of Lwajje, Lyabaana and Lubya had no District road network. \u2022 Under YLP, I noted a recovery rate of only 19.1% (0.084bn) out of the total expected amount of UGX.0.440bn from FYs 2013/2014 to 2018/2019. \u2022 Under UWEP, I noted a recovery rate of only 26.6% (0.018bn) out of the total expected amount of UGX.0.071bn by 30th June 2019. \u2022 Under water for use and production, 56% out of the 140 water infrastructure were not functional. \u2022 The district did not have land titles for its Health Centres, Sub-counties and Primary Schools."], ["12", "Kira MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.3.482bn representing 17% of approved budget. All warrants issued totalling to UGX. 16.600bn were spent representing an absorption level of 100%. \u2022 Out of the 29 outputs assessed, 38% were fully Implemented, 24% were partially implemented while 38% were not implemented at all. \u2022 I noted outstanding payables of UGX. 1.003bn as at 30th June 2019. \u2022 Under URF, out of the planned 32.35km for routine manual maintenance, only 23.64km were maintained. Out of 2.1km at a cost of UGX. 0.960bn planned for upgrade from murram to tarmac only 2.05km at a cost of UGX.1.015bn were upgraded. \u2022 Under YLP, i noted a recovery rate of only 22% (UGX. 0.055bn) by 30th June 2019. \u2022 Under UWEP, I noted a recovery rate of only 43% (0.066bn) by 30th June 2019."], ["13", "Nansana MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.933bn representing 14%. Further, the entity remained with unspent balance of UGX.0.246bn representing an absorption level of 99%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Out of the planned 40 major outputs, 25 did not have clear outputs and performance indicators and 2 were partially implemented. \u2022 Payables of UGX.0.874bn remained outstanding at year end. \u2022 Receivables of UGX.1.181bn remained outstanding at year end. \u2022 Out of an approved staff structure of 92, 47 posts were vacant. \u2022 Under URF, there was no road equipment for maintenance of roads and inspection of 3 roads revealed a very bad state and lack of maintenance in 3 years. Roads had inadequate drainage, overgrown grass and roads under periodic maintenance revealed use of low cost 1ST sealing bitumen. \u2022 Under YLP, only UGX.0.059bn (19.6%) of due funds had been recovered by close of FY 2018/2019."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UWEP, i noted a recovery rate of 73% (UGX.0.056bn) of the expected amount UGX. 0.077bn from FYs 2016/2017 to date. \u2022 I noted death of a patient at Mityana Hospital under the care of an Intern Doctor who had forged dental Practitioners certificate and he has never on the list of trained doctors in Uganda. \u2022 Inspection indicated that 719 out of 2,182 water infrastructure were not functional. \u2022 Inspections revealed that some key medical equipment at Mityana Hospital were not functional."], "type": "table"}}, {"content": [["11", "Buvuma DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.534bn representing 5% of the budget. Further, the entity remained overspent by UGX.1.81bn. \u2022 The entire 8 district\u2019s key deliverables for the financial year under review were implemented. \u2022 I noted the district had only 12 health facilities giving coverage of only 15.4%. Only 8 parishes out of 38 have Health Centre IIs while only 4 sub counties out of 9 have Health Centre IIIs. \u2022 Under UgIFT, I noted that Nairambi seed secondary school had no land title despite investing UGX.0.853bn. \u2022 Under URF, three sub-counties of Lwajje, Lyabaana and Lubya had no District road network. \u2022 Under YLP, I noted a recovery rate of only 19.1% (0.084bn) out of the total expected amount of UGX.0.440bn from FYs 2013/2014 to 2018/2019. \u2022 Under UWEP, I noted a recovery rate of only 26.6% (0.018bn) out of the total expected amount of UGX.0.071bn by 30th June 2019. \u2022 Under water for use and production, 56% out of the 140 water infrastructure were not functional. \u2022 The district did not have land titles for its Health Centres, Sub-counties and Primary Schools."], ["12", "Kira MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.3.482bn representing 17% of approved budget. All warrants issued totalling to UGX. 16.600bn were spent representing an absorption level of 100%. \u2022 Out of the 29 outputs assessed, 38% were fully Implemented, 24% were partially implemented while 38% were not implemented at all. \u2022 I noted outstanding payables of UGX. 1.003bn as at 30th June 2019. \u2022 Under URF, out of the planned 32.35km for routine manual maintenance, only 23.64km were maintained. Out of 2.1km at a cost of UGX. 0.960bn planned for upgrade from murram to tarmac only 2.05km at a cost of UGX.1.015bn were upgraded. \u2022 Under YLP, i noted a recovery rate of only 22% (UGX. 0.055bn) by 30th June 2019. \u2022 Under UWEP, I noted a recovery rate of only 43% (0.066bn) by 30th June 2019."], ["13", "Nansana MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.933bn representing 14%. Further, the entity remained with unspent balance of UGX.0.246bn representing an absorption level of 99%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Out of the planned 40 major outputs, 25 did not have clear outputs and performance indicators and 2 were partially implemented. \u2022 Payables of UGX.0.874bn remained outstanding at year end. \u2022 Receivables of UGX.1.181bn remained outstanding at year end. \u2022 Out of an approved staff structure of 92, 47 posts were vacant. \u2022 Under URF, there was no road equipment for maintenance of roads and inspection of 3 roads revealed a very bad state and lack of maintenance in 3 years. Roads had inadequate drainage, overgrown grass and roads under periodic maintenance revealed use of low cost 1ST sealing bitumen. \u2022 Under YLP, only UGX.0.059bn (19.6%) of due funds had been recovered by close of FY 2018/2019."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UWEP, i noted a recovery rate of 73% (UGX.0.056bn) of the expected amount UGX. 0.077bn from FYs 2016/2017 to date. \u2022 I noted death of a patient at Mityana Hospital under the care of an Intern Doctor who had forged dental Practitioners certificate and he has never on the list of trained doctors in Uganda. \u2022 Inspection indicated that 719 out of 2,182 water infrastructure were not functional. \u2022 Inspections revealed that some key medical equipment at Mityana Hospital were not functional."], "type": "table"}}, {"content": "251", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["14", "Makindye \u2013 Ssabagabo MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.047bn representing 0.4% of the budget. Further, the Municipality Council over spent by UGX.0.147bn. \u2022 I noted that one planned output of Upgrading St. Noah Nfuufu (UGX.0.500bn) was not implemented. \u2022 I noted accumulated receivables of UGX.0.836bn at year end. \u2022 UGX.1.238bn arrears remained outstanding at year end. \u2022 Under URF, out of the planned output of 28.8 km only 74.3% was achieved under routine manual maintenance and incomplete road works were noted during inspection. Also there is only one road equipment to maintain 380kms road network. \u2022 Under YLP, I noted a recovery rate of 38.1% (UGX. 0.077bn) of the total expected amount (UGX.0.204bn) by year end. \u2022 Under UWEP, I noted a recovery rate of only 32.2% (UGX.0.046bn) of the expected amount (UGX.0.144bn). \u2022 I noted procurement of two double cabin pick- ups at a cost of UGX. 0.313bn above the budgeted cost of UGX. 0.280bn."], ["15", "Mukono MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.136bn representing 0.9%. Further, the entity remained with unspent balance of UGX.0.115bn representing an absorption level of 99.2%. \u2022 Payables of UGX.0.357bn remained outstanding at close of FY 2018/2019. Further, Council had not paid pension and gratuity of UGX.0.444bn at year end. \u2022 Under URF, the Municipality has only a motor grader, dump truck and tractor which are inadequate to maintain a road network of 350 kms under its jurisdiction. \u2022 Under UgIFT, 2 stance VIP latrine had not been erected yet UGX.31,031,000 had already been paid for it and there were incomplete works with one of the structures at walling level while the other was at foundation slab. \u2022 Under YLP, I noted a recovery rate of only 45% of the funds disbursed from FY 2013/2014 to 2018/2019. \u2022 Under UWEP, I noted that the municipal council had recovered only 50.7% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 The Municipal Council lacks land titles for its Health Centres, markets and Primary schools. \u2022 Inspections of council waste management revealed non-functional equipment for garbage collection, transportation and deposit i.e. tractor, skip loader and compressor, filthy accumulated trash and refuse whose disposal appeared to be beyond the capability of the authorities, plastics and polythene not covered with murrum at compositing plant, low rate of turning in coming garbage into manure, rusty water gutters, non-functional solar system and leachate pump and inadequate human labour without protective gear."], ["16", "Mityana MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.723bn representing 8.4% of the budget. Further, the entity remained with unspent balance of UGX.0.839bn representing an absorption level of 89.3%. \u2022 Out of the 8 major outputs reported, (7) were fully implemented and (1) was partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Unauthorized activities were noted in wetlands located in 4 divisions (Busukuma, Nansana, Nabweru and Gombe). Further, the wetlands were not demarcated, measured and did not have titles. \u2022 Under physical planning, I noted that development plans of Block 203 stretching from Namungoona to Kasubi under Wakiso land office are not approved thus impacting on development control and the environment. \u2022 Inspection of 2 primary schools revealed inadequate toilet facilities, poor state of staff quarters, kitchen and classroom facilities."], "type": "table"}}, {"content": [["14", "Makindye \u2013 Ssabagabo MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.047bn representing 0.4% of the budget. Further, the Municipality Council over spent by UGX.0.147bn. \u2022 I noted that one planned output of Upgrading St. Noah Nfuufu (UGX.0.500bn) was not implemented. \u2022 I noted accumulated receivables of UGX.0.836bn at year end. \u2022 UGX.1.238bn arrears remained outstanding at year end. \u2022 Under URF, out of the planned output of 28.8 km only 74.3% was achieved under routine manual maintenance and incomplete road works were noted during inspection. Also there is only one road equipment to maintain 380kms road network. \u2022 Under YLP, I noted a recovery rate of 38.1% (UGX. 0.077bn) of the total expected amount (UGX.0.204bn) by year end. \u2022 Under UWEP, I noted a recovery rate of only 32.2% (UGX.0.046bn) of the expected amount (UGX.0.144bn). \u2022 I noted procurement of two double cabin pick- ups at a cost of UGX. 0.313bn above the budgeted cost of UGX. 0.280bn."], ["15", "Mukono MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.136bn representing 0.9%. Further, the entity remained with unspent balance of UGX.0.115bn representing an absorption level of 99.2%. \u2022 Payables of UGX.0.357bn remained outstanding at close of FY 2018/2019. Further, Council had not paid pension and gratuity of UGX.0.444bn at year end. \u2022 Under URF, the Municipality has only a motor grader, dump truck and tractor which are inadequate to maintain a road network of 350 kms under its jurisdiction. \u2022 Under UgIFT, 2 stance VIP latrine had not been erected yet UGX.31,031,000 had already been paid for it and there were incomplete works with one of the structures at walling level while the other was at foundation slab. \u2022 Under YLP, I noted a recovery rate of only 45% of the funds disbursed from FY 2013/2014 to 2018/2019. \u2022 Under UWEP, I noted that the municipal council had recovered only 50.7% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 The Municipal Council lacks land titles for its Health Centres, markets and Primary schools. \u2022 Inspections of council waste management revealed non-functional equipment for garbage collection, transportation and deposit i.e. tractor, skip loader and compressor, filthy accumulated trash and refuse whose disposal appeared to be beyond the capability of the authorities, plastics and polythene not covered with murrum at compositing plant, low rate of turning in coming garbage into manure, rusty water gutters, non-functional solar system and leachate pump and inadequate human labour without protective gear."], ["16", "Mityana MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.723bn representing 8.4% of the budget. Further, the entity remained with unspent balance of UGX.0.839bn representing an absorption level of 89.3%. \u2022 Out of the 8 major outputs reported, (7) were fully implemented and (1) was partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Unauthorized activities were noted in wetlands located in 4 divisions (Busukuma, Nansana, Nabweru and Gombe). Further, the wetlands were not demarcated, measured and did not have titles. \u2022 Under physical planning, I noted that development plans of Block 203 stretching from Namungoona to Kasubi under Wakiso land office are not approved thus impacting on development control and the environment. \u2022 Inspection of 2 primary schools revealed inadequate toilet facilities, poor state of staff quarters, kitchen and classroom facilities."], "type": "table"}}, {"content": "252", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["17", "Entebbe MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.343bn representing 12% and all UGX.17.092bn warranted was spent fully absorbed. \u2022 Out of (7) planned outputs, (6) were fully achieved whereas (1) was partially achieved in the sampled four projects (URF, YLP, UWEP and education institutions). \u2022 Under YLP, i noted a recovery rate of only UGX.0.013bn (40%) of the funds due. Besides two youth groups received project funds which were shared amongst group members. \u2022 Out of an approved staff structure of 125, 57 (46%) posts were vacant. \u2022 Under UPE capitation, I noted a shortfall in funding of one sampled school. Further Inspections of 15 schools indicated shortages in infrastructure i.e. inadequate latrine stances, desks and asbestos roofing."], ["", "**MASAKA BRANCH**", ""], ["1", "Kalangala DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.4.172bn representing 21%. Further, the entity remained with an unspent balance of UGX.0.084bn representing an absorption level of 99.5%. \u2022 Out of the 16 projects inspected, 7 were partially implemented while 9 were not implemented. \u2022 Under the UgIFT program, funds were disbursed for the construction of Kachanga seed school but no works had been undertaken. \u2022 I noted two District trucks had not been repaired for over one year despite release of funds under the URF. Inspection of the Kibale \u2013 Kasekulo \u2013 Ttubi road revealed poor workmanship on some road sections. \u2022 The District had recovered only 21% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of some of the youth groups revealed that some had seized operation while others were not operating at the desirable level."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under URF, the Municipality had 2 equipment out of the required 11. Inspections revealed some sections of the roads did not appear to have been worked on frequently by the road Gangs. \u2022 Under YLP, I noted a recovery rate of only 10.4%(0.012bn) of the funds disbursed in FY 2014/2015 to date. \u2022 Inspections in Mityana Public Primary School revealed that the school structures were dilapidated. \u2022 The Municipal Council has not made any bye laws in relation to garbage management. Further, out of the 17 equipment available for collection and disposal of garbage, only 12 are functional. \u2022 The municipal did not have physical development plans for development activities. \u2022 There was lack of land titles for 9 plots of land."], "type": "table"}}, {"content": [["17", "Entebbe MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.343bn representing 12% and all UGX.17.092bn warranted was spent fully absorbed. \u2022 Out of (7) planned outputs, (6) were fully achieved whereas (1) was partially achieved in the sampled four projects (URF, YLP, UWEP and education institutions). \u2022 Under YLP, i noted a recovery rate of only UGX.0.013bn (40%) of the funds due. Besides two youth groups received project funds which were shared amongst group members. \u2022 Out of an approved staff structure of 125, 57 (46%) posts were vacant. \u2022 Under UPE capitation, I noted a shortfall in funding of one sampled school. Further Inspections of 15 schools indicated shortages in infrastructure i.e. inadequate latrine stances, desks and asbestos roofing."], ["", "**MASAKA BRANCH**", ""], ["1", "Kalangala DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.4.172bn representing 21%. Further, the entity remained with an unspent balance of UGX.0.084bn representing an absorption level of 99.5%. \u2022 Out of the 16 projects inspected, 7 were partially implemented while 9 were not implemented. \u2022 Under the UgIFT program, funds were disbursed for the construction of Kachanga seed school but no works had been undertaken. \u2022 I noted two District trucks had not been repaired for over one year despite release of funds under the URF. Inspection of the Kibale \u2013 Kasekulo \u2013 Ttubi road revealed poor workmanship on some road sections. \u2022 The District had recovered only 21% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of some of the youth groups revealed that some had seized operation while others were not operating at the desirable level."], ["2", "Mubende DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.874bn representing 3.3%. Further, the entity remained with unspent balance of UGX.2.822bn representing an absorption level of 89.04%. \u2022 I noted that out of the ten projects inspected; six were fully implemented, one was partially implemented while three were not implemented. \u2022 The District had outstanding arrears of 1.020bn but only budgeted for UGX.0.255Bn for the financial year 2019/2020. \u2022 Under the UgIFT program, I noted that constructions of Kigando seed school and the works on upgrades of Butawata and Butoloogo health centre IIs were incomplete. \u2022 The District had recovered only 37% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years."], ["3", "Sembabule DLG **Opinion**", "\u2022 There was a shortfall in releases amounting to UGX.0.466Bn representing 1.7%. Further, the entity remained with unspent balance of UGX.1.950Bn representing an absorption level of 92.2%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under URF, the Municipality had 2 equipment out of the required 11. Inspections revealed some sections of the roads did not appear to have been worked on frequently by the road Gangs. \u2022 Under YLP, I noted a recovery rate of only 10.4%(0.012bn) of the funds disbursed in FY 2014/2015 to date. \u2022 Inspections in Mityana Public Primary School revealed that the school structures were dilapidated. \u2022 The Municipal Council has not made any bye laws in relation to garbage management. Further, out of the 17 equipment available for collection and disposal of garbage, only 12 are functional. \u2022 The municipal did not have physical development plans for development activities. \u2022 There was lack of land titles for 9 plots of land."], "type": "table"}}, {"content": "253", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["4", "Lwengo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.883Bn representing 6.5% of the budget. Further, the entity remained with unspent balance of UGX.0.108Bn representing an absorption level of 99.6%. \u2022 I noted that the district implemented most of the planned activities, with the exception of two outputs which were partially implemented. \u2022 I noted that the district had outstanding obligations to the tune of UGX.1.151Bn as at 30th June 2019. \u2022 Under the UgIFT program, I noted that the construction of Mbirizi Seed Secondary School and the upgrade of Kakoma HC II to HC III were delayed and the projects were incomplete. \u2022 The District has recovered only 34% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years."], ["5", "Bukomansimbi DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.133Bn representing 6.6%. Further, the entity remained with unspent balance of UGX.0.154Bn representing an absorption level of 99%. \u2022 Out of the sampled ten projects under the Health, Education and Works sectors, 8 were fully achieved, 1 was partially implemented while 1 was not implemented. \u2022 Under UgIFT, I noted that funds to the tune of UGX.0.354Bn planned and disbursed for construction of Bukango seed school in the financial year 2018/19 were swept back to the consolidated fund due to failure to undertake timely procurement. \u2022 The District diverted URF funds worth UGX.29,331,790 meant for routine mechanized maintenance towards operational and mechanical imprest. \u2022 Under YLP, The District has recovered only 35.7% of the recoverable amount from the beneficiary groups. I further noted that one of the groups had diverted funds towards an unapproved venture while another group had disintegrated and relocated to Wakiso District with only a few individuals executing the business venture."], ["6", "Kyotera DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.045Bn representing 4%. Further, the entity remained with unspent balance of UGX.0.274Bn representing an absorption level of 99%. \u2022 Under URF field inspections, I observed poor workmanship on the 10 km stretch of Kikondo \u2013 Kawule \u2013 Busowe\u2013 Abonera/Kabuwoko road. \u2022 I inspected three UWEP groups and noted that two of the group\u2019s members were not aware of funds to the tune of UGX.12,257,000 transferred to them despite disbursement by the district. In the other group, all 30 goats procured had died. \u2022 The District has recovered only 18% of the recoverable amount from the youth groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. \u2022 I noted that leases to 89.26 hectares of district land in five locations had expired and they faced risks of encroachment and disputes."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 267, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted that out of the 7 projects inspected, 5 were fully achieved, 1 was partially implemented and 1 was not implemented. \u2022 Under the UgIFT, I noted that the construction of Lwebitakuli Seed Secondary School at UGX.723,781,660 had not yet commenced and the upgrade of Busheka HC II to HC III was delayed despite release of adequate funds. \u2022 Under YLP, the District had recovered only 32% of the recoverable amount from the youth groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of Dispensary youth milk vendors and Dispensary zone tailoring youth groups revealed that the groups had disintegrated and the latter had changed from tailoring to bar and butchery. \u2022 I noted that the UWEP project did not receive funding in the financial year despite budgeting for UGX.207,186,000. \u2022 I noted that the several swamps within the district had been encroached for unlicensed activities like farming."], "type": "table"}}, {"content": [["4", "Lwengo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.883Bn representing 6.5% of the budget. Further, the entity remained with unspent balance of UGX.0.108Bn representing an absorption level of 99.6%. \u2022 I noted that the district implemented most of the planned activities, with the exception of two outputs which were partially implemented. \u2022 I noted that the district had outstanding obligations to the tune of UGX.1.151Bn as at 30th June 2019. \u2022 Under the UgIFT program, I noted that the construction of Mbirizi Seed Secondary School and the upgrade of Kakoma HC II to HC III were delayed and the projects were incomplete. \u2022 The District has recovered only 34% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years."], ["5", "Bukomansimbi DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.133Bn representing 6.6%. Further, the entity remained with unspent balance of UGX.0.154Bn representing an absorption level of 99%. \u2022 Out of the sampled ten projects under the Health, Education and Works sectors, 8 were fully achieved, 1 was partially implemented while 1 was not implemented. \u2022 Under UgIFT, I noted that funds to the tune of UGX.0.354Bn planned and disbursed for construction of Bukango seed school in the financial year 2018/19 were swept back to the consolidated fund due to failure to undertake timely procurement. \u2022 The District diverted URF funds worth UGX.29,331,790 meant for routine mechanized maintenance towards operational and mechanical imprest. \u2022 Under YLP, The District has recovered only 35.7% of the recoverable amount from the beneficiary groups. I further noted that one of the groups had diverted funds towards an unapproved venture while another group had disintegrated and relocated to Wakiso District with only a few individuals executing the business venture."], ["6", "Kyotera DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.045Bn representing 4%. Further, the entity remained with unspent balance of UGX.0.274Bn representing an absorption level of 99%. \u2022 Under URF field inspections, I observed poor workmanship on the 10 km stretch of Kikondo \u2013 Kawule \u2013 Busowe\u2013 Abonera/Kabuwoko road. \u2022 I inspected three UWEP groups and noted that two of the group\u2019s members were not aware of funds to the tune of UGX.12,257,000 transferred to them despite disbursement by the district. In the other group, all 30 goats procured had died. \u2022 The District has recovered only 18% of the recoverable amount from the youth groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. \u2022 I noted that leases to 89.26 hectares of district land in five locations had expired and they faced risks of encroachment and disputes."], ["7", "Gomba DLG", "\u2022 There was a shortfall in releases amounting to UGX.0.025bn representing 0.2%. Further, the entity remained with unspent balance of UGX.0.492bn representing an absorption level of 99%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 267, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted that out of the 7 projects inspected, 5 were fully achieved, 1 was partially implemented and 1 was not implemented. \u2022 Under the UgIFT, I noted that the construction of Lwebitakuli Seed Secondary School at UGX.723,781,660 had not yet commenced and the upgrade of Busheka HC II to HC III was delayed despite release of adequate funds. \u2022 Under YLP, the District had recovered only 32% of the recoverable amount from the youth groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of Dispensary youth milk vendors and Dispensary zone tailoring youth groups revealed that the groups had disintegrated and the latter had changed from tailoring to bar and butchery. \u2022 I noted that the UWEP project did not receive funding in the financial year despite budgeting for UGX.207,186,000. \u2022 I noted that the several swamps within the district had been encroached for unlicensed activities like farming."], "type": "table"}}, {"content": "254", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 267, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["8", "Masaka DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.076Bn representing 9%. Further, the entity remained with unspent balance of UGX.0.079Bn representing an absorption level of 99.6%. \u2022 I noted that payables of UGX.52,443,542 relating to utilities and other goods consumed have remained outstanding for more than three years. \u2022 Under UgIFT, I noted that UGX.0.325bn was diverted. I further noted a delay of 10 months in the signing of the contract for the construction of the seed Secondary School at Bunadu Village Bukakkata Sub-county. \u2022 Under YLP, the District has recovered only 37% of the recoverable amount from the youth groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of two Youth groups revealed that group members had dispersed and funds advanced to them amounting to UGX.17,860,000 had not been recovered."], ["9", "Masaka MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.031bn representing 6.2%. Further, the Municipal remained with unspent balance of UGX.0.4bn representing an absorption level of 97%. \u2022 Out of the ten major activities inspected, four were fully implemented; five were partially implemented while one was not implemented. \u2022 Under the UgIFT program, I noted a delay in the upgrade of Nyendo health centre II to III of five months and incomplete works despite payment of all the contract funds to the contractor. \u2022 Under the URF, I noted that the Municipal council failed to implement road works and other activities under works to the tune of 0.397bn and inspection of some of the roads revealed poor workmanship and partial implementation. \u2022 The Municipal council has recovered only 27% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of two group revealed that one group was no longer in existence after the group leader defrauded all the funds and the second had membership drop from 15 members to 4. \u2022 Under the UWEP program, I inspected two and all the projects had closed. \u2022 Management did not maintain a land register for the municipal land and most land had no tittles. I also noted that structures on Plot 9 Edward Avenue were leased but there was no revenue being realized. \u2022 Inspection of Hill road primary school revealed the school does not meet the basic minimum requirements for a primary school and it has a teacher to pupil ratio of 1:80 compared to the standard ratio of 1:50."], ["10", "Kasanda DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.434bn representing 2.2%. Further, the entity remained with unspent balance of UGX.0.998bn representing an absorption level of 94.9%. \u2022 Under the UgIFT program, I noted delays in execution and poor workmanship for the upgrade of Kikandwa and Buserengenyu Health centres IIs. Construction of the Manyogaseka seed secondary school was also incomplete despite the contractor receiving all the funds for the project."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 It was noted that out of the 12 projects inspected, 9 were fully implemented and 3 were partially implemented. \u2022 Under the UgIFT Program, I noted incomplete works for the upgrade of Ngomanene and Mamba health centres IIs to IIIs whilst works on the construction of Kyayi seed school had not yet began by 1/08/2019. \u2022 Under the URF, I noted that there were no bills of quantities prepared for four of the seven planned roads covering 45.6Kms. \u2022 The District had recovered only 22.5% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of two projects revealed that only three and four members were active in each of the groups. \u2022 Under the UWEP program, the District had only recovered 49% of the amount outstanding from the 2016/2017 and 2017/2018 financial years."], "type": "table"}}, {"content": [["8", "Masaka DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.076Bn representing 9%. Further, the entity remained with unspent balance of UGX.0.079Bn representing an absorption level of 99.6%. \u2022 I noted that payables of UGX.52,443,542 relating to utilities and other goods consumed have remained outstanding for more than three years. \u2022 Under UgIFT, I noted that UGX.0.325bn was diverted. I further noted a delay of 10 months in the signing of the contract for the construction of the seed Secondary School at Bunadu Village Bukakkata Sub-county. \u2022 Under YLP, the District has recovered only 37% of the recoverable amount from the youth groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of two Youth groups revealed that group members had dispersed and funds advanced to them amounting to UGX.17,860,000 had not been recovered."], ["9", "Masaka MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.031bn representing 6.2%. Further, the Municipal remained with unspent balance of UGX.0.4bn representing an absorption level of 97%. \u2022 Out of the ten major activities inspected, four were fully implemented; five were partially implemented while one was not implemented. \u2022 Under the UgIFT program, I noted a delay in the upgrade of Nyendo health centre II to III of five months and incomplete works despite payment of all the contract funds to the contractor. \u2022 Under the URF, I noted that the Municipal council failed to implement road works and other activities under works to the tune of 0.397bn and inspection of some of the roads revealed poor workmanship and partial implementation. \u2022 The Municipal council has recovered only 27% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of two group revealed that one group was no longer in existence after the group leader defrauded all the funds and the second had membership drop from 15 members to 4. \u2022 Under the UWEP program, I inspected two and all the projects had closed. \u2022 Management did not maintain a land register for the municipal land and most land had no tittles. I also noted that structures on Plot 9 Edward Avenue were leased but there was no revenue being realized. \u2022 Inspection of Hill road primary school revealed the school does not meet the basic minimum requirements for a primary school and it has a teacher to pupil ratio of 1:80 compared to the standard ratio of 1:50."], ["10", "Kasanda DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.434bn representing 2.2%. Further, the entity remained with unspent balance of UGX.0.998bn representing an absorption level of 94.9%. \u2022 Under the UgIFT program, I noted delays in execution and poor workmanship for the upgrade of Kikandwa and Buserengenyu Health centres IIs. Construction of the Manyogaseka seed secondary school was also incomplete despite the contractor receiving all the funds for the project."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 It was noted that out of the 12 projects inspected, 9 were fully implemented and 3 were partially implemented. \u2022 Under the UgIFT Program, I noted incomplete works for the upgrade of Ngomanene and Mamba health centres IIs to IIIs whilst works on the construction of Kyayi seed school had not yet began by 1/08/2019. \u2022 Under the URF, I noted that there were no bills of quantities prepared for four of the seven planned roads covering 45.6Kms. \u2022 The District had recovered only 22.5% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of two projects revealed that only three and four members were active in each of the groups. \u2022 Under the UWEP program, the District had only recovered 49% of the amount outstanding from the 2016/2017 and 2017/2018 financial years."], "type": "table"}}, {"content": "255", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["11", "Rakai DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.262Bn representing 3.5%. Further, the entity remained with unspent balance of UGX.0.945Bn representing an absorption level of 97%. \u2022 I noted that the District fully implemented all its planned outputs save for the partial completion of the upgrade of Kiziba HC II to HC III and construction of Samson Kalibala Kamya Memorial Seed Secondary school. \u2022 I noted procurement delays of 7 and 10 months in the signing of contracts for upgrading Kiziba HC II to HC III and construction of Samson Kalibala Kamya Memorial Seed Secondary school respectively. \u2022 Under YLP, the District has recovered only 26% of the recoverable amount from the beneficiary groups for funds disbursed in the 2014/2015 and 2015/2016 financial years."], ["12", "Lyantonde DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.932bn representing 5.8%. Further, the entity remained with unspent balance of UGX.0.199bn representing an absorption level of 98.3%. \u2022 I noted that out of ten key deliverables; seven were fully implemented, one was partially implemented and two were not implemented. \u2022 Under the UgIFT, upgrading of Lyakjura H/C II had been delayed and the works were incomplete. Furthermore, the District failed to recover VAT worth UGX. 0.052bn on the payments to the contractor. \u2022 The District had recovered 71% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of Kagara youth bull fattening group revealed that out of the ten bulls bought, five had died and the number of the group members had dropped to six from ten. \u2022 Under the UWEP program, the District had recovered 77% of the amount outstanding from the 2016/2017 and 2017/2018 financial years. Inspection of the Kooki \u2018C\u2019 women poultry group revealed that only four members were still in the group out of the initial ten and had also changed the investment plan without the district approval. \u2022 I noted that the district has 98 non-functional water sources representing 59% of all the water sources in the district. \u2022 I noted that there were 13 vacant positions for key staff within the District."], ["13", "Masaka Regional Referral Hospital **Opinion** Unqualified", "\u2022 I noted that the hospital collected UGX 0.319bn in Non-Tax Revenue representing only 53% of the planned amount. Furthermore, the hospital remained with an unspent balance of UGX.0.17bn representing an absorption level of 98%. \u2022 I noted that out of the 13 quantified outputs assessed, only one output was fully implemented; four outputs were partially implemented while eight outputs were not implemented. \u2022 I observed that the hospital has outstanding pension liabilities to the tune of UGX.0.939bn. \u2022 I noted delays in the completion of the maternity and children\u2019s health complex at the hospital with the works valued at UGX.10.612bn and an initial completion date of 2017. Furthermore, I noted poor workmanship in renovation works of the hospital mortuary. \u2022 The hospital lacked 9 key medical equipment expected in a hospital by minimum standards. \u2022 There were challenges of drug stock outs of vital medicines like Coartem, Oxytocin, Insulin, Atenolol among others. \u2022 None of the senior management staff had signed Performance Agreements as at 31st July 2018 and management had not submitted reports on performance appraisals to the Ministry of Public Service by 15th September 2018. \u2022 The hospital has 136 vacant positions representing 36% of the total approved staff establishment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under the YLP program, I inspected Kassanda stationery group and observed that the group had disbanded and only one member was available while Kyedikyo Youth craft makers had only 8 active members in the operations out of ten."], "type": "table"}}, {"content": [["11", "Rakai DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.262Bn representing 3.5%. Further, the entity remained with unspent balance of UGX.0.945Bn representing an absorption level of 97%. \u2022 I noted that the District fully implemented all its planned outputs save for the partial completion of the upgrade of Kiziba HC II to HC III and construction of Samson Kalibala Kamya Memorial Seed Secondary school. \u2022 I noted procurement delays of 7 and 10 months in the signing of contracts for upgrading Kiziba HC II to HC III and construction of Samson Kalibala Kamya Memorial Seed Secondary school respectively. \u2022 Under YLP, the District has recovered only 26% of the recoverable amount from the beneficiary groups for funds disbursed in the 2014/2015 and 2015/2016 financial years."], ["12", "Lyantonde DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.932bn representing 5.8%. Further, the entity remained with unspent balance of UGX.0.199bn representing an absorption level of 98.3%. \u2022 I noted that out of ten key deliverables; seven were fully implemented, one was partially implemented and two were not implemented. \u2022 Under the UgIFT, upgrading of Lyakjura H/C II had been delayed and the works were incomplete. Furthermore, the District failed to recover VAT worth UGX. 0.052bn on the payments to the contractor. \u2022 The District had recovered 71% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of Kagara youth bull fattening group revealed that out of the ten bulls bought, five had died and the number of the group members had dropped to six from ten. \u2022 Under the UWEP program, the District had recovered 77% of the amount outstanding from the 2016/2017 and 2017/2018 financial years. Inspection of the Kooki \u2018C\u2019 women poultry group revealed that only four members were still in the group out of the initial ten and had also changed the investment plan without the district approval. \u2022 I noted that the district has 98 non-functional water sources representing 59% of all the water sources in the district. \u2022 I noted that there were 13 vacant positions for key staff within the District."], ["13", "Masaka Regional Referral Hospital **Opinion** Unqualified", "\u2022 I noted that the hospital collected UGX 0.319bn in Non-Tax Revenue representing only 53% of the planned amount. Furthermore, the hospital remained with an unspent balance of UGX.0.17bn representing an absorption level of 98%. \u2022 I noted that out of the 13 quantified outputs assessed, only one output was fully implemented; four outputs were partially implemented while eight outputs were not implemented. \u2022 I observed that the hospital has outstanding pension liabilities to the tune of UGX.0.939bn. \u2022 I noted delays in the completion of the maternity and children\u2019s health complex at the hospital with the works valued at UGX.10.612bn and an initial completion date of 2017. Furthermore, I noted poor workmanship in renovation works of the hospital mortuary. \u2022 The hospital lacked 9 key medical equipment expected in a hospital by minimum standards. \u2022 There were challenges of drug stock outs of vital medicines like Coartem, Oxytocin, Insulin, Atenolol among others. \u2022 None of the senior management staff had signed Performance Agreements as at 31st July 2018 and management had not submitted reports on performance appraisals to the Ministry of Public Service by 15th September 2018. \u2022 The hospital has 136 vacant positions representing 36% of the total approved staff establishment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under the YLP program, I inspected Kassanda stationery group and observed that the group had disbanded and only one member was available while Kyedikyo Youth craft makers had only 8 active members in the operations out of ten."], "type": "table"}}, {"content": "256", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["15", "Kalungu DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.66bn representing 3%. Further, the District remained with an unspent balance of UGX.0.616bn representing an absorption level of 97%. \u2022 I noted that out of the 16 key deliverables inspected; ten were fully implemented, two were partially implemented while four were not implemented. \u2022 Under the UgIFT, I noted there were procurement delays of up to four months in the contract for the upgrade of Kabaale health centre II. Furthermore, I noted delays of 17 months in the contract for the construction of the seed school at Lukaya and the works were incomplete. \u2022 Under the UWEP program, the District had recovered only 31% of the amount outstanding from disbursements from the 2016/2017 and 2017/2018 financial years. \u2022 The District had recovered only 36% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years and two groups inspected had seized operation with UGX.19,161,000 not yet recovered. \u2022 The district has 159 non-functional water sources representing 21% of all the water sources in the District. \u2022 I noted unlicensed activities of brick-laying in a wetland at Kitosi Parish \u2013 Kyamulibwa Sub County."], ["16", "Mubende MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.307bn representing 3.5%. Further, the Municipal remained with unspent balance of UGX.0.182bn representing an absorption level of 98%. \u2022 I noted that two outputs i.e. installation of toilet facilities in the administration block and renovation of library were not implemented. \u2022 Under the UgIFT program, I noted delays in contract execution of up to three months for the upgrade of Lwemikomago health centre II and incomplete works. \u2022 Under the URF, I noted that the Municipal council failed to implement road works on 24Kms worth UGX.79,750,000 due to underfunding and diversions. Furthermore, the Municipal executed road works of UGX.7,000,500 that were not in the Municipal council work plan. \u2022 Under the YLP program, I inspected two Piggery projects and observed that none of the groups had paid back any funds and that both groups had lost some animals to disease. \u2022 Under the UWEP program, I inspected Kisa kyamukama women\u2019s group and observed inadequate farm practices."], ["", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN 14", "LOCAL GOVERNMENTS Mubende Regional Referral Hospital Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 The hospital remained with an unspent balance of UGX.0.926bn representing an absorption level of 88.3%. \u2022 I noted that out of the five outputs assessed, three outputs were fully implemented; one output was partially implemented while the other output was not implemented. \u2022 I observed delays in the construction of the paediatric ward, surgical ward and mortuary for works valued at UGX.7.483bn with an expired contract date of 2017. \u2022 The hospital lacked 72 key medical equipment expected in a hospital by minimum standards. \u2022 There were noted challenges of drug stock outs of vital medicines like Oxytocin, Gentamicin, Ceftriaxone, Paracetamol among others and shortfalls in drug deliveries of up to UGX.40,368,149 during the financial year. \u2022 The hospital has 11 vacant positions for medical consultants. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements and performance plans, no quarterly reviews undertaken, no appraisals, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS, lack of mechanism to monitor staff attendance and lack of client charter."], "type": "table"}}, {"content": "257", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["1", "Pallisa DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.26Bn representing 4% of the budget. Further, the entity remained with unspent balance of UGX.1.62Bn representing an absorption level of 95%. \u2022 298 acres of district land on seven locations had not been secured by titling hence the risk of encroachment and disputes. \u2022 Works under UgIFT were ongoing with work at the health centre nearing completion. Four- stance pit latrine was still under construction and not yet roofed. I further noted delay in the procurement process and late release of funds for one seed school. \u2022 Under NUSAF-3 UGX.1.99bn was used to support 63 beneficiary sub-groups. I noted that UGX.106,776,706 had not been withdrawn from the bank accounts, which negatively affects project implementation. Furthermore I noted delay in project Implementation of some sub projects such as the construction of the access roads, planting of trees and fish caging. \u2022 Under URF field inspection revealed sections of some roads were poorly maintained, silted culverts affecting the flow of rainwater. In addition, I observed emergency works were undertaken at a cost of UGX.61,227,380 of the budget leading to an excess funding by UGX.20,228,380. \u2022 I noted that out of UGX.405,900,870 of YLP expected to have been repaid by close of the 2018/2019 financial year, only UGX.51,451,000 had been recovered, leaving an outstanding balance of UGX.372,172,364 \u2022 Under UWEP, projects funds worth UGX.220m meant for F/Y 2017/2018, were released to the district in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the projects. Further, I noted that groups repaid only 12.5% of the total of disbursement in the FYs 2016/17 to 2018/19."], ["2", "Manafwa DLG **Opinion** Qualified", "\u2022 I noted Unsupported cash and cash equivalents UGX.339,041,288 \u2022 I also noted that UGX.79,981,474 in respect of payables compensations was not supported. \u2022 Statement did not disclose the contingent liabilities in relation to ongoing legal proceedings amounting to UGX.117m. \u2022 There was a shortfall in releases amounting to UGX. 1.49Bn representing 5.5% under release. Further, the entity remained with unspent balance of UGX.0.17Bn representing an absorption level of 99.19%. \u2022 Works under UgIFT were ongoing however pending works included roofing and ceiling works, fixing of doors and windows, plastering, electrical installations, plumbing, Septic tank, soak pit, placenta pit, and finishing works, among others. Further, I noted absence of performance security and Failure to test materials used in the construction work. \u2022 Under NUSAF-3 UGX 523,000,000 to cater for 20 sub-projects for the period 2018/2019. Out of the 5 subprojects inspected I noted that biometric machines for finger print reading sometimes failed and members did not maintain proper records of expenditure and no internal audit was done. \u2022 Under URF field inspection revealed sections of some roads the road lacked side drains; leading to flooding roadsides, Bushy road sides, and road surface was slippery due to a lack of gravel. \u2022 I noted a recovery rate of only 20% of the funds disbursed in FY 2014/2015 to 2015/2016."], ["3", "Mbale MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.205Bn representing 1% under release. Further, the entity overspent UGX.5.53bn representing absorption level of 129%. \u2022 UGX.436,770,000 was lost due to failure by Council to award contracts on time, while UGX.126,770,000 was lost as a result of awarding contracts below assessed market prices. \u2022 Out of the three projects inspected (UgIFT, UWEP and USMID programme) 5 outputs were partially implemented and 2 were fully implemented. \u2022 The entity had financial loss of UGX.136 million through loan penalties due to late payments"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 271, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS MBALE BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["1", "Pallisa DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.26Bn representing 4% of the budget. Further, the entity remained with unspent balance of UGX.1.62Bn representing an absorption level of 95%. \u2022 298 acres of district land on seven locations had not been secured by titling hence the risk of encroachment and disputes. \u2022 Works under UgIFT were ongoing with work at the health centre nearing completion. Four- stance pit latrine was still under construction and not yet roofed. I further noted delay in the procurement process and late release of funds for one seed school. \u2022 Under NUSAF-3 UGX.1.99bn was used to support 63 beneficiary sub-groups. I noted that UGX.106,776,706 had not been withdrawn from the bank accounts, which negatively affects project implementation. Furthermore I noted delay in project Implementation of some sub projects such as the construction of the access roads, planting of trees and fish caging. \u2022 Under URF field inspection revealed sections of some roads were poorly maintained, silted culverts affecting the flow of rainwater. In addition, I observed emergency works were undertaken at a cost of UGX.61,227,380 of the budget leading to an excess funding by UGX.20,228,380. \u2022 I noted that out of UGX.405,900,870 of YLP expected to have been repaid by close of the 2018/2019 financial year, only UGX.51,451,000 had been recovered, leaving an outstanding balance of UGX.372,172,364 \u2022 Under UWEP, projects funds worth UGX.220m meant for F/Y 2017/2018, were released to the district in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the projects. Further, I noted that groups repaid only 12.5% of the total of disbursement in the FYs 2016/17 to 2018/19."], ["2", "Manafwa DLG **Opinion** Qualified", "\u2022 I noted Unsupported cash and cash equivalents UGX.339,041,288 \u2022 I also noted that UGX.79,981,474 in respect of payables compensations was not supported. \u2022 Statement did not disclose the contingent liabilities in relation to ongoing legal proceedings amounting to UGX.117m. \u2022 There was a shortfall in releases amounting to UGX. 1.49Bn representing 5.5% under release. Further, the entity remained with unspent balance of UGX.0.17Bn representing an absorption level of 99.19%. \u2022 Works under UgIFT were ongoing however pending works included roofing and ceiling works, fixing of doors and windows, plastering, electrical installations, plumbing, Septic tank, soak pit, placenta pit, and finishing works, among others. Further, I noted absence of performance security and Failure to test materials used in the construction work. \u2022 Under NUSAF-3 UGX 523,000,000 to cater for 20 sub-projects for the period 2018/2019. Out of the 5 subprojects inspected I noted that biometric machines for finger print reading sometimes failed and members did not maintain proper records of expenditure and no internal audit was done. \u2022 Under URF field inspection revealed sections of some roads the road lacked side drains; leading to flooding roadsides, Bushy road sides, and road surface was slippery due to a lack of gravel. \u2022 I noted a recovery rate of only 20% of the funds disbursed in FY 2014/2015 to 2015/2016."], ["3", "Mbale MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.205Bn representing 1% under release. Further, the entity overspent UGX.5.53bn representing absorption level of 129%. \u2022 UGX.436,770,000 was lost due to failure by Council to award contracts on time, while UGX.126,770,000 was lost as a result of awarding contracts below assessed market prices. \u2022 Out of the three projects inspected (UgIFT, UWEP and USMID programme) 5 outputs were partially implemented and 2 were fully implemented. \u2022 The entity had financial loss of UGX.136 million through loan penalties due to late payments"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 271, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS MBALE BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "258", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 271, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["4", "Butebo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.343Bn representing 2.3% under release. Further, the entity remained with unspent balance of UGX.1.452Bn representing an absorption level of 89.9%. \u2022 Out of the five projects inspected (UgIFT, Water, NUSAF 3, YLP and UWEP programme) (4) were fully achieved while (3) were partially implemented and 2 were not implemented. \u2022 Works under UgIFT were ongoing however there was delayed construction works at Kanginima Seed Secondary School and delay in procurement process which resulted in delay of 7 months from the plan. \u2022 Out of the 2 subprojects inspected I noted that most of the ground nuts supplied and planted had been affected by the dry weather, late release of funds could not enable some projects to take off like the Raraka tree planting project and one member disappeared with the group funds. \u2022 Under URF field inspection revealed sections of the road required offshoots. \u2022 I noted a recovery rate of only 6.3% of the funds disbursed in FY 2015/2016 to 2017/2018. One of the youth group inspected did not keep books of accounts. \u2022 Under UWEP, projects I noted that groups repaid only 19% of the total of disbursement in the FYs 2016/17."], ["5", "Bulambuli DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.38Bn representing 1.7% under release. Further, I noted that supplementary funds of UGX. 85,406,257 (54%) relating to local revenue had not been approved by council and the entity remained with unspent balance of UGX.0.047Bn representing an absorption level of 100.2%. \u2022 Under URF field inspection revealed some incomplete works such as Drainage works, culvert cleaning, failure to test road construction materials and late transfer of funds to lower local governments \u2022 Works under UgIFT were ongoing with however there was delayed Completion of the upgrade of Bunambutye Health centre II to health centre III and no evidence of materials testing was availed \u2022 Under NUSAF-3 UGX.0.907Bn was used to support beneficiary sub-groups. I noted that there was delayed transfer of funds to the district, poorly implemented projects, Non-Functional Project Assets and project had not been audited by the internal audit department \u2022 I noted a recovery rate of only 39% of the funds disbursed in FY 2015/2016 to 2017/2018. In addition one youth group could not be traced. \u2022 Under UWEP, projects I noted that groups repaid 72% of the total of disbursement in the FYs 2016/17 to 2018/19. One of the women groups received project funds which were shared amongst group members."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under URF field inspection revealed that sections of Nkoma Drive were already developing trenches/gullies.. \u2022 Under USMID I noted shoddy works yet the contractors had been paid 80% of works. Further, the drainage works were incomplete; street lights, road marks and sign posts had not been done on all the roads. \u2022 I observed that UGX.113,920,000 was disbursed to 12 groups under YLP without signing any financing agreements, repayment schedules and project files \u2022 I noted a recovery rate of only 9.3% of the funds disbursed in FY 2014/2015 and 2015/2016. In one group the chairman disappeared with the funds, two youth groups could not be traced while one bought poor breads of poultry birds which died. \u2022 Under UWEP, projects funds worth UGX.166m were disbursed for F/Y 2017/2018, however, only 17% had been recovered leaving a balance of UGX.138,356,200 outstanding. \u2022 I noted that the vehicle LG 0144-30 Fortuner attached to the Office of the Mayor that got involved in an accident has not been repaired. \u2022 UGX.22,975,648 has been paid to irregular to two staff that absconded from duty."], "type": "table"}}, {"content": [["4", "Butebo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.343Bn representing 2.3% under release. Further, the entity remained with unspent balance of UGX.1.452Bn representing an absorption level of 89.9%. \u2022 Out of the five projects inspected (UgIFT, Water, NUSAF 3, YLP and UWEP programme) (4) were fully achieved while (3) were partially implemented and 2 were not implemented. \u2022 Works under UgIFT were ongoing however there was delayed construction works at Kanginima Seed Secondary School and delay in procurement process which resulted in delay of 7 months from the plan. \u2022 Out of the 2 subprojects inspected I noted that most of the ground nuts supplied and planted had been affected by the dry weather, late release of funds could not enable some projects to take off like the Raraka tree planting project and one member disappeared with the group funds. \u2022 Under URF field inspection revealed sections of the road required offshoots. \u2022 I noted a recovery rate of only 6.3% of the funds disbursed in FY 2015/2016 to 2017/2018. One of the youth group inspected did not keep books of accounts. \u2022 Under UWEP, projects I noted that groups repaid only 19% of the total of disbursement in the FYs 2016/17."], ["5", "Bulambuli DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.38Bn representing 1.7% under release. Further, I noted that supplementary funds of UGX. 85,406,257 (54%) relating to local revenue had not been approved by council and the entity remained with unspent balance of UGX.0.047Bn representing an absorption level of 100.2%. \u2022 Under URF field inspection revealed some incomplete works such as Drainage works, culvert cleaning, failure to test road construction materials and late transfer of funds to lower local governments \u2022 Works under UgIFT were ongoing with however there was delayed Completion of the upgrade of Bunambutye Health centre II to health centre III and no evidence of materials testing was availed \u2022 Under NUSAF-3 UGX.0.907Bn was used to support beneficiary sub-groups. I noted that there was delayed transfer of funds to the district, poorly implemented projects, Non-Functional Project Assets and project had not been audited by the internal audit department \u2022 I noted a recovery rate of only 39% of the funds disbursed in FY 2015/2016 to 2017/2018. In addition one youth group could not be traced. \u2022 Under UWEP, projects I noted that groups repaid 72% of the total of disbursement in the FYs 2016/17 to 2018/19. One of the women groups received project funds which were shared amongst group members."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under URF field inspection revealed that sections of Nkoma Drive were already developing trenches/gullies.. \u2022 Under USMID I noted shoddy works yet the contractors had been paid 80% of works. Further, the drainage works were incomplete; street lights, road marks and sign posts had not been done on all the roads. \u2022 I observed that UGX.113,920,000 was disbursed to 12 groups under YLP without signing any financing agreements, repayment schedules and project files \u2022 I noted a recovery rate of only 9.3% of the funds disbursed in FY 2014/2015 and 2015/2016. In one group the chairman disappeared with the funds, two youth groups could not be traced while one bought poor breads of poultry birds which died. \u2022 Under UWEP, projects funds worth UGX.166m were disbursed for F/Y 2017/2018, however, only 17% had been recovered leaving a balance of UGX.138,356,200 outstanding. \u2022 I noted that the vehicle LG 0144-30 Fortuner attached to the Office of the Mayor that got involved in an accident has not been repaired. \u2022 UGX.22,975,648 has been paid to irregular to two staff that absconded from duty."], "type": "table"}}, {"content": "259", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["6", "Kween DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.767Bn representing 5% under release. \u2022 Out of the four projects inspected (UgIFT, URF, NUSAF 3, and YLP) (2) were fully achieved while (3) were partially implemented. \u2022 Under NUSAF-3, the entity budgeted for 29 sub-projects requiring UGX.927m however only 18 subprojects with a budget of UGX.518m were funded resulting in a funding gap of UGX.409m for 11 projects. Further, I noted that Community Watershed Committees maintained inadequate records \u2022 Under URF, field inspection revealed that some sections of the road shoulders had been washed away by floods. \u2022 I noted a recovery rate of only 5% of the funds disbursed in FY 2016/2017 under YLP. \u2022 Under water for production inspection revealed that 5% of the water sources were non- functional \u2022 It was observed that out of 1907 approved positions, only 1,528 positions were filled leaving 376 vacant representing 19.98% staff gaps."], ["7", "Tororo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.4.626Bn representing 8% under release. Further, the entity remained with unspent balance of UGX.3.733Bn representing an absorption level of 92.9%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 I observed that the DEC was not fully constituted. \u2022 Works under UgIFT were ongoing however there were delayed works in education and health component and use of expired performance security. \u2022 Under URF field inspection revealed bridge had already broken and gravel washed away by floods and some sections of the roads that had been worked on were already in a bad state. \u2022 The district budgeted for UGX.707,480,965 for YLP, out of which UGX.543,724,000 (77%) was received, leading to an underfunding of UGX.163,756,965 (23%). I also noted a recovery rate of only 30% of the funds disbursed in FY 2014/2015 to 2016/2017. \u2022 I noted shoddy works in the construction of administration block at Molo Sub-county. \u2022 Five staff and heads of departments had exceeded the duration of their acting appointments."], ["8", "Sironko DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 2.087bn representing 7% of the budget. Further, the entity remained with unspent balance of UGX.1.051bn representing an absorption level of 96.4%. \u2022 The entity did not quantity its outputs therefore making it difficult to analyse the extent of attainment of planned outputs. Furthermore, key outputs such as the construction of Beteeza Seed Secondary School, upgrading of Bundenge Health Centre II and drilling of boreholes had not been implemented. \u2022 Under NUSAF-3 UGX.1.354bn was used to support 45 beneficiary sub-groups. Out of the 6 subprojects inspected I noted incomplete works on CARs, absence of project documents/information, inadequate sensitization, Loss of heifers due to east coast fever, faulire to utilise project assets as per giudelines and failure to audit quarter four of ghe project. \u2022 Under URF I noted failure to implement planned projects and failure to conduct material testing. In addition field inspection revealed that projects were behind schedule and some works were incomplete. \u2022 Works under UgIFT were ongoing however some works were behind schedule. I also noted failure by contractor to follow the work plan by plastering of walls before roofing, failure to undertake materials testing and absence of Personal Protective Equipment/Gear"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Inspection of Muyembe health centre IV in Muyembe Sub-County revealed that there was lack of essential equipment and oxygen equipment in the wards \u2022 Under water for production the district planned to drill 9 boreholes however only two boreholes were successful."], "type": "table"}}, {"content": [["6", "Kween DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.767Bn representing 5% under release. \u2022 Out of the four projects inspected (UgIFT, URF, NUSAF 3, and YLP) (2) were fully achieved while (3) were partially implemented. \u2022 Under NUSAF-3, the entity budgeted for 29 sub-projects requiring UGX.927m however only 18 subprojects with a budget of UGX.518m were funded resulting in a funding gap of UGX.409m for 11 projects. Further, I noted that Community Watershed Committees maintained inadequate records \u2022 Under URF, field inspection revealed that some sections of the road shoulders had been washed away by floods. \u2022 I noted a recovery rate of only 5% of the funds disbursed in FY 2016/2017 under YLP. \u2022 Under water for production inspection revealed that 5% of the water sources were non- functional \u2022 It was observed that out of 1907 approved positions, only 1,528 positions were filled leaving 376 vacant representing 19.98% staff gaps."], ["7", "Tororo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.4.626Bn representing 8% under release. Further, the entity remained with unspent balance of UGX.3.733Bn representing an absorption level of 92.9%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 I observed that the DEC was not fully constituted. \u2022 Works under UgIFT were ongoing however there were delayed works in education and health component and use of expired performance security. \u2022 Under URF field inspection revealed bridge had already broken and gravel washed away by floods and some sections of the roads that had been worked on were already in a bad state. \u2022 The district budgeted for UGX.707,480,965 for YLP, out of which UGX.543,724,000 (77%) was received, leading to an underfunding of UGX.163,756,965 (23%). I also noted a recovery rate of only 30% of the funds disbursed in FY 2014/2015 to 2016/2017. \u2022 I noted shoddy works in the construction of administration block at Molo Sub-county. \u2022 Five staff and heads of departments had exceeded the duration of their acting appointments."], ["8", "Sironko DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 2.087bn representing 7% of the budget. Further, the entity remained with unspent balance of UGX.1.051bn representing an absorption level of 96.4%. \u2022 The entity did not quantity its outputs therefore making it difficult to analyse the extent of attainment of planned outputs. Furthermore, key outputs such as the construction of Beteeza Seed Secondary School, upgrading of Bundenge Health Centre II and drilling of boreholes had not been implemented. \u2022 Under NUSAF-3 UGX.1.354bn was used to support 45 beneficiary sub-groups. Out of the 6 subprojects inspected I noted incomplete works on CARs, absence of project documents/information, inadequate sensitization, Loss of heifers due to east coast fever, faulire to utilise project assets as per giudelines and failure to audit quarter four of ghe project. \u2022 Under URF I noted failure to implement planned projects and failure to conduct material testing. In addition field inspection revealed that projects were behind schedule and some works were incomplete. \u2022 Works under UgIFT were ongoing however some works were behind schedule. I also noted failure by contractor to follow the work plan by plastering of walls before roofing, failure to undertake materials testing and absence of Personal Protective Equipment/Gear"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Inspection of Muyembe health centre IV in Muyembe Sub-County revealed that there was lack of essential equipment and oxygen equipment in the wards \u2022 Under water for production the district planned to drill 9 boreholes however only two boreholes were successful."], "type": "table"}}, {"content": "260", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["9", "Bukwo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.156Bn representing 0.3% under release. Further, the entity remained with unspent balance of UGX.0.365Bn representing an absorption level of 98%. \u2022 I observed that pension arrears worth UGX.150,590,857 were settled during the year, against an appropriation of UGX.67,722,000. \u2022 The district continued paying salaries and allowances to persons who had retired from district service and also continued to pay full salaries and allowances to employees who had been interdicted and should have been paid half of their salary. \u2022 Out of the budgeted local revenue of UGX.221,066,000, the district collected only UGX.114,960,639 (52%) resulting into a shortfall of UGX.106,105,361 (48%). \u2022 Works under UgIFT were ongoing however, I noted delayed implementation of activities, payment for unimplemented works, expired performance securities, failure to test materials used in the construction work and irregular certification of works. \u2022 Under NUSAF-3 UGX.417,771,275 was used to cater for 14 sub projects however no internal audit was done for the project during the year. \u2022 Under URF field inspection revealed failure to carry out road works as planned. In addition I observed the roads lacked side drains, were overgrown/bushy, slippery road surface due to lack of gravel and spot gravelling was carried out."], ["10", "Butaleja DLG **Opinion** Qualified", "\u2022 I noted accumulated unsupported pension liabilities worth UGX.1,597,077,917, in the financial statements. \u2022 I also noted YLP and UWEP receivables and payables figures of UGX.856,043,904 and UGX.875,544,255 respectively were not supported by schedules. \u2022 There was a shortfall in releases amounting to UGX.2.779Bn representing 9% under release. Further, the entity over spent UGX.0.542Bn representing an absorption level of 101.9%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (3) were fully achieved while (2) were partially implemented. \u2022 Out of the budgeted donor funding of UGX 0.09bn only UGX 0.015bn representing 16.93% was received. \u2022 Seven pieces of land of district had not been secured by titling hence the risk of encroachment and disputes. \u2022 I noted that the Construction of administration block had stalled \u2022 Under NUSAF, I noted delayed implementation of projects, and absence of internal audit \u2022 I noted during inspection YLP that youth groups received project funds however no records on group management, group management and selection, repayment schedule were availed. \u2022 Under UWEP, projects out of UGX.150m released in 2016/2017, I noted that groups repaid only 13% of the total of disbursement in the FYs 2016/17 to 2018/19."], ["11", "Namisindwa DLG **Opinion**", "\u2022 There was a shortfall in releases amounting to UGX. 1.832Bn representing 8% under release. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3,) (1) was fully achieved while (3) were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 I noted YLP budgeted to receive UGX.414,490,000 for 35 projects however, only UGX.413,840,000 was received leaving a balance of UGX.650,000. \u2022 Out of an approved structure of 597 staff, the district had 205 (34%) positions filled, leaving a staffing gap of 392 (66%). \u2022 The entity did not operationalize Mutufu market area and slaughter slab, did not operationalize the district medical stores facility, lost two hydra form machines donated by OPM and failed to avail lease agreements or copies of the sale agreements for most of the Council land sold or leased to private developers. \u2022 The entity did not implement the planned gravity flow schemes. In addition, I noted during inspection that borehole was non-functioning and stagnant water in the spring due to clogging of the trenches."], "type": "table"}}, {"content": [["9", "Bukwo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.156Bn representing 0.3% under release. Further, the entity remained with unspent balance of UGX.0.365Bn representing an absorption level of 98%. \u2022 I observed that pension arrears worth UGX.150,590,857 were settled during the year, against an appropriation of UGX.67,722,000. \u2022 The district continued paying salaries and allowances to persons who had retired from district service and also continued to pay full salaries and allowances to employees who had been interdicted and should have been paid half of their salary. \u2022 Out of the budgeted local revenue of UGX.221,066,000, the district collected only UGX.114,960,639 (52%) resulting into a shortfall of UGX.106,105,361 (48%). \u2022 Works under UgIFT were ongoing however, I noted delayed implementation of activities, payment for unimplemented works, expired performance securities, failure to test materials used in the construction work and irregular certification of works. \u2022 Under NUSAF-3 UGX.417,771,275 was used to cater for 14 sub projects however no internal audit was done for the project during the year. \u2022 Under URF field inspection revealed failure to carry out road works as planned. In addition I observed the roads lacked side drains, were overgrown/bushy, slippery road surface due to lack of gravel and spot gravelling was carried out."], ["10", "Butaleja DLG **Opinion** Qualified", "\u2022 I noted accumulated unsupported pension liabilities worth UGX.1,597,077,917, in the financial statements. \u2022 I also noted YLP and UWEP receivables and payables figures of UGX.856,043,904 and UGX.875,544,255 respectively were not supported by schedules. \u2022 There was a shortfall in releases amounting to UGX.2.779Bn representing 9% under release. Further, the entity over spent UGX.0.542Bn representing an absorption level of 101.9%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (3) were fully achieved while (2) were partially implemented. \u2022 Out of the budgeted donor funding of UGX 0.09bn only UGX 0.015bn representing 16.93% was received. \u2022 Seven pieces of land of district had not been secured by titling hence the risk of encroachment and disputes. \u2022 I noted that the Construction of administration block had stalled \u2022 Under NUSAF, I noted delayed implementation of projects, and absence of internal audit \u2022 I noted during inspection YLP that youth groups received project funds however no records on group management, group management and selection, repayment schedule were availed. \u2022 Under UWEP, projects out of UGX.150m released in 2016/2017, I noted that groups repaid only 13% of the total of disbursement in the FYs 2016/17 to 2018/19."], ["11", "Namisindwa DLG **Opinion**", "\u2022 There was a shortfall in releases amounting to UGX. 1.832Bn representing 8% under release. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3,) (1) was fully achieved while (3) were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 I noted YLP budgeted to receive UGX.414,490,000 for 35 projects however, only UGX.413,840,000 was received leaving a balance of UGX.650,000. \u2022 Out of an approved structure of 597 staff, the district had 205 (34%) positions filled, leaving a staffing gap of 392 (66%). \u2022 The entity did not operationalize Mutufu market area and slaughter slab, did not operationalize the district medical stores facility, lost two hydra form machines donated by OPM and failed to avail lease agreements or copies of the sale agreements for most of the Council land sold or leased to private developers. \u2022 The entity did not implement the planned gravity flow schemes. In addition, I noted during inspection that borehole was non-functioning and stagnant water in the spring due to clogging of the trenches."], "type": "table"}}, {"content": "261", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["12", "Mbale RRH **Opinion** Qualified", "\u2022 I noted Prior year adjustment of UGX 319,505,451 in the financial statements that were not adequately supported. \u2022 There was a shortfall in releases amounting to UGX. 0.158Bn representing 1% under release. Further, the entity remained with unspent balance of UGX.2.526Bn representing an absorption level of 81%. \u2022 I noted that the Hospital received off-budget financing to a tune of UGX.586, 957,355 contrary to the PFMA. \u2022 Out of the 12 members of Senior Management, only 5 had signed Performance Agreements as at 31st July, 2019 contrary to the standing instruction issued by the Ministry of Public service. \u2022 Management did not submit signed performance agreement reports to the Ministry of Public Service by 15th September 2019 contrary to the standing instruction issued by the Ministry of Public service. \u2022 I observed that out of 352 staff in post at the beginning of the financial year 2018/19, only 250 staff filled in their annual performance plans implying that 102 Staff did not undertake the activity. \u2022 Out of 352 staff in post at the beginning of the financial year, only 155 staff completed the performance appraisals and 197 staff did not undertake the activity. \u2022 Management did not submit a report on performance appraisals to the Ministry of Public Service by 15th September 2018 as required by the guidelines. \u2022 Stores documents revealed that the Hospital had stock outs of tracer medicines during the year with stock out days ranging from a month to more than six months \u2022 Under infrastructure and Equipment status I noted that the hospital had three x-ray machines but only one was functioning and did not have a CT scan. \u2022 Inspection of the hospital mortuary revealed that the there are no Trollies for use in the mortuary, no beds on which dead bodies are placed, no fridge for storage of dead bodies and no formalin used to treat dead bodies."], ["13", "Kapchorwa DLG **Opinion** Qualified", "\u2022 There was a shortfall in releases amounting to UGX.3.05Bn representing 13% under release. Further, the entity remained with unspent balance of UGX.0.023Bn representing an absorption level of 99.8%. \u2022 UGX.503,832,732 was mischarged by the entity. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (3) were fully achieved while (2) were partially implemented. \u2022 Works under UgIFT were incomplete with roofing and rain water disposal, Plastering, external and internal finishes, joinery fittings, electrical and mechanical installations, VIP 4 stance pit latrine and improvements on existing OPD not yet done. Further, I noted failure by contractor to; follow the work programme, undertake material tests and failure to provide Personal Protective Equipment/Gear (PPE). \u2022 Under NUSAF-3 UGX.682,448,000 was used to support 32 beneficiary sub-groups. I noted that some of the project assets were non-functioning."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Unqualified", "SUMMARY OF KEY FINDINGS \u2022 Works under UgIFT had been abandoned and the excavated foundation was filled with soil. Further I noted delayed implementation of some projects, lack of work programs/works implementation schedule and lack of material tests results. \u2022 Under NUSAF-3 UGX.1,072,186,000 was used to support beneficiary sub-groups. I noted that the district intermingled the project funds with other programmes, procurements undertaken without approved procurement plan and the project was not audited by internal audit. I also noted low attendance during weekly meetings, Poor saving culture. \u2022 Under UWEP, projects funds worth UGX.107m meant for F/Y 2017/2018, three months later on 12th February, 2019 resulting into delayed implementation of the projects. Further, I noted that groups repaid only 5% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 The District has an approved staffing structure of 135 staff only 64 (47%) were filled leaving 71 vacant."], "type": "table"}}, {"content": [["12", "Mbale RRH **Opinion** Qualified", "\u2022 I noted Prior year adjustment of UGX 319,505,451 in the financial statements that were not adequately supported. \u2022 There was a shortfall in releases amounting to UGX. 0.158Bn representing 1% under release. Further, the entity remained with unspent balance of UGX.2.526Bn representing an absorption level of 81%. \u2022 I noted that the Hospital received off-budget financing to a tune of UGX.586, 957,355 contrary to the PFMA. \u2022 Out of the 12 members of Senior Management, only 5 had signed Performance Agreements as at 31st July, 2019 contrary to the standing instruction issued by the Ministry of Public service. \u2022 Management did not submit signed performance agreement reports to the Ministry of Public Service by 15th September 2019 contrary to the standing instruction issued by the Ministry of Public service. \u2022 I observed that out of 352 staff in post at the beginning of the financial year 2018/19, only 250 staff filled in their annual performance plans implying that 102 Staff did not undertake the activity. \u2022 Out of 352 staff in post at the beginning of the financial year, only 155 staff completed the performance appraisals and 197 staff did not undertake the activity. \u2022 Management did not submit a report on performance appraisals to the Ministry of Public Service by 15th September 2018 as required by the guidelines. \u2022 Stores documents revealed that the Hospital had stock outs of tracer medicines during the year with stock out days ranging from a month to more than six months \u2022 Under infrastructure and Equipment status I noted that the hospital had three x-ray machines but only one was functioning and did not have a CT scan. \u2022 Inspection of the hospital mortuary revealed that the there are no Trollies for use in the mortuary, no beds on which dead bodies are placed, no fridge for storage of dead bodies and no formalin used to treat dead bodies."], ["13", "Kapchorwa DLG **Opinion** Qualified", "\u2022 There was a shortfall in releases amounting to UGX.3.05Bn representing 13% under release. Further, the entity remained with unspent balance of UGX.0.023Bn representing an absorption level of 99.8%. \u2022 UGX.503,832,732 was mischarged by the entity. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (3) were fully achieved while (2) were partially implemented. \u2022 Works under UgIFT were incomplete with roofing and rain water disposal, Plastering, external and internal finishes, joinery fittings, electrical and mechanical installations, VIP 4 stance pit latrine and improvements on existing OPD not yet done. Further, I noted failure by contractor to; follow the work programme, undertake material tests and failure to provide Personal Protective Equipment/Gear (PPE). \u2022 Under NUSAF-3 UGX.682,448,000 was used to support 32 beneficiary sub-groups. I noted that some of the project assets were non-functioning."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Unqualified", "SUMMARY OF KEY FINDINGS \u2022 Works under UgIFT had been abandoned and the excavated foundation was filled with soil. Further I noted delayed implementation of some projects, lack of work programs/works implementation schedule and lack of material tests results. \u2022 Under NUSAF-3 UGX.1,072,186,000 was used to support beneficiary sub-groups. I noted that the district intermingled the project funds with other programmes, procurements undertaken without approved procurement plan and the project was not audited by internal audit. I also noted low attendance during weekly meetings, Poor saving culture. \u2022 Under UWEP, projects funds worth UGX.107m meant for F/Y 2017/2018, three months later on 12th February, 2019 resulting into delayed implementation of the projects. Further, I noted that groups repaid only 5% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 The District has an approved staffing structure of 135 staff only 64 (47%) were filled leaving 71 vacant."], "type": "table"}}, {"content": "262", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["14", "Mbale DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.868Bn representing 6% under release. Further, the entity remained with unspent balance of UGX.0.517Bn representing an absorption level of 98.9%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 I noted that the district had rent arrears of UGX.1,440,564,935 at the closure of the year under review. \u2022 Works under UgIFT were ongoing with casting of the staff houses and the multipurpose hall complete. 2 stance VIP latrine had not been erected yet funds of UGX.31,031,000 had already been paid for it. \u2022 Under URF, field inspection revealed sections of some roads required mechanized maintenance and some sections of the road were narrow. \u2022 I noted that under YLP there was a recovery rate of only 11% of the funds disbursed in FY 2014/2015 to 2015/2016. Besides review of the program document revealed no business plans and consequently, project planning and execution was haphazard. \u2022 Under UWEP, I noted that groups repaid only 26.5% of the total of disbursement of FY 2017/18."], ["15", "Budaka DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.69Bn representing 3% under release. Further, the entity remained with unspent balance of UGX.0.752bn representing an absorption level of 96.6%. \u2022 Under UgIFT, I noted that although works were ongoing, works at one site had been abandoned. \u2022 Under NUSAF-3 UGX.0.681bn was disbursed late, the project was not audited and some project assets were non-functional. Further, I noted that the NUSAF Community facilitators shared one motorcycle for 7 watersheds, which may hamper the Community Facilitators from undertaking their roles properly. \u2022 I noted a recovery rate of only 13% of the funds disbursed since the start of programme. \u2022 Under UWEP, projects funds, the district had budgeted for a total amount of UGX.178,387,000 for the financial year 2018/2019 and only received UGX.91,312,684, leading to a shortfall of UGX.87,074,316. Further, I noted that groups repaid only 16% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 Under capitation grant I noted Sapiri Primary School did not prepare financial statements. \u2022 Out of 95 pieces of land, 57 entities representing 60% of the district lacked land titles for the land where council properties are located."], ["16", "Tororo MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.293Bn representing 9% under release. Further, the entity remained with unspent balance of UGX.0.350Bn representing an absorption level of 97%. \u2022 Out of the three projects inspected (UgIFT, URF, YLP), (1) was fully achieved while (2) were partially implemented. \u2022 Under URF field inspection of Kyamwinula road, revealed that the road was already in bad shape and part of Jowedi road was developing cracks."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under URF field inspection revealed some points lacked off shoots to drain away running water and some works had been spoilt by the heavy rains making some sections almost impassable. \u2022 I noted under YLP a recovery rate of only 26% of the funds disbursed in FY 2015/2016 to 2017/2018. In addition to this some of the 2014/15 YLP groups that received UGX.76,923,000 were no longer in existence \u2022 Under UWEP, I noted that groups repaid only 39% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 The District council had an approved structure of 1034 staff (excluding secondary school teachers) but only 807(78%) positions were filled, leaving 227 vacant."], "type": "table"}}, {"content": [["14", "Mbale DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.868Bn representing 6% under release. Further, the entity remained with unspent balance of UGX.0.517Bn representing an absorption level of 98.9%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 I noted that the district had rent arrears of UGX.1,440,564,935 at the closure of the year under review. \u2022 Works under UgIFT were ongoing with casting of the staff houses and the multipurpose hall complete. 2 stance VIP latrine had not been erected yet funds of UGX.31,031,000 had already been paid for it. \u2022 Under URF, field inspection revealed sections of some roads required mechanized maintenance and some sections of the road were narrow. \u2022 I noted that under YLP there was a recovery rate of only 11% of the funds disbursed in FY 2014/2015 to 2015/2016. Besides review of the program document revealed no business plans and consequently, project planning and execution was haphazard. \u2022 Under UWEP, I noted that groups repaid only 26.5% of the total of disbursement of FY 2017/18."], ["15", "Budaka DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.69Bn representing 3% under release. Further, the entity remained with unspent balance of UGX.0.752bn representing an absorption level of 96.6%. \u2022 Under UgIFT, I noted that although works were ongoing, works at one site had been abandoned. \u2022 Under NUSAF-3 UGX.0.681bn was disbursed late, the project was not audited and some project assets were non-functional. Further, I noted that the NUSAF Community facilitators shared one motorcycle for 7 watersheds, which may hamper the Community Facilitators from undertaking their roles properly. \u2022 I noted a recovery rate of only 13% of the funds disbursed since the start of programme. \u2022 Under UWEP, projects funds, the district had budgeted for a total amount of UGX.178,387,000 for the financial year 2018/2019 and only received UGX.91,312,684, leading to a shortfall of UGX.87,074,316. Further, I noted that groups repaid only 16% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 Under capitation grant I noted Sapiri Primary School did not prepare financial statements. \u2022 Out of 95 pieces of land, 57 entities representing 60% of the district lacked land titles for the land where council properties are located."], ["16", "Tororo MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.293Bn representing 9% under release. Further, the entity remained with unspent balance of UGX.0.350Bn representing an absorption level of 97%. \u2022 Out of the three projects inspected (UgIFT, URF, YLP), (1) was fully achieved while (2) were partially implemented. \u2022 Under URF field inspection of Kyamwinula road, revealed that the road was already in bad shape and part of Jowedi road was developing cracks."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under URF field inspection revealed some points lacked off shoots to drain away running water and some works had been spoilt by the heavy rains making some sections almost impassable. \u2022 I noted under YLP a recovery rate of only 26% of the funds disbursed in FY 2015/2016 to 2017/2018. In addition to this some of the 2014/15 YLP groups that received UGX.76,923,000 were no longer in existence \u2022 Under UWEP, I noted that groups repaid only 39% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 The District council had an approved structure of 1034 staff (excluding secondary school teachers) but only 807(78%) positions were filled, leaving 227 vacant."], "type": "table"}}, {"content": "263", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["17", "Bududa DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.730Bn representing 3.2% under release. Further, the entity remained with unspent balance of UGX.0.21Bn representing an absorption level of 96%. \u2022 Out of the five (5) projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (3) were fully achieved while (2) were partially implemented. \u2022 Under UgIFT I noted delayed works on the Upgrade of Bubungi Health Centre II to Health Centre III, and Construction of Bubita Seed School where works were 95% substantially completed. \u2022 Under NUSAF-3 UGX.864,400,000 was received to cater for 39 projects sub-groups. I noted that financial records for the inspected groups were not availed and these were not audited by internal audit. \u2022 Out of an approved structure of 1,824 staff only 1,351 (73.73%) were filled leaving 479 (26.27%) vacancies \u2022 I noted poor recovery of YLP funds from the districts beneficiaries with 41%, 46% and 54% recovery rate for financial years 2014/2015, 2015/2016 and 2016/2017 respectively. \u2022 Under UWEP, projects funds worth UGX.133m meant for F/Y 2018/2019, were released to the district in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the projects. Further, I noted that groups repaid only 50% of the total of disbursement in the FYs 2016/17 and 5% recovery for FY 2017/2018."], ["18", "Busia DLG **Opinion** Qualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.374Bn representing 1% under release. Further, the entity remained with unspent balance of UGX.1.192Bn representing an absorption level of 95.6%. \u2022 I noted partial implementation of NUSAF3, UWEP and UgIFT project outputs \u2022 A total of UGX.3,252,311,940 was mischarged by the entity. \u2022 Works under UgIFT were ongoing but were incomplete by the time of audit. Electrical, plumbing and landscaping were not yet done, while modifications on the existing structure not completed. \u2022 Under NUSAF-3 UGX.1,910,202,466 was used to support 53 beneficiary sub-groups. I noted that UGX.75,974,550 had not been withdrawn from the bank accounts, which negatively affects project implementation. \u2022 Under URF, Inspection revealed some sections had over grown grass on sections of the road. \u2022 I noted a recovery rate of only 11% of the funds disbursed in FY 2014/2015 to 2016/2017 and 2017/2018 under YLP. \u2022 Under UWEP, I noted that groups repaid only 7.5% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 Out of an approved structure of 2,396 staff, the district has filled only 2,073 leaving 323 vacancies. \u2022 I noted during physical inspection that some motor vehicles including; a grader and a fairly new motor cycle developed mechanical problems and had since been abandoned. I also noted that the district generator, tractor and 5 motor cycles were missing at the district by the time of audit."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 I noted a recovery rate of only 6.8% of the funds disbursed in FY 2015/2016 for YLP. There was delayed transfer of recovered funds to the collection account in bank of Uganda and members of one group could not be traced. \u2022 Under UWEP, projects funds worth UGX.54m were released in F/Y 2017/2018, however I noted that groups repaid only 31% of the total of disbursement. Out of two women groups inspected, one group sold off all the stock, disintegrated. \u2022 Evaluation committee awarded contracts worth UGX.43,722,800 to various companies which had not qualified past the preliminary stage. \u2022 Out of an approved structure of 385 staff for the Municipality, Council had filled only 187 (49%) leaving 198 (51%) vacancies."], "type": "table"}}, {"content": [["17", "Bududa DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.730Bn representing 3.2% under release. Further, the entity remained with unspent balance of UGX.0.21Bn representing an absorption level of 96%. \u2022 Out of the five (5) projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (3) were fully achieved while (2) were partially implemented. \u2022 Under UgIFT I noted delayed works on the Upgrade of Bubungi Health Centre II to Health Centre III, and Construction of Bubita Seed School where works were 95% substantially completed. \u2022 Under NUSAF-3 UGX.864,400,000 was received to cater for 39 projects sub-groups. I noted that financial records for the inspected groups were not availed and these were not audited by internal audit. \u2022 Out of an approved structure of 1,824 staff only 1,351 (73.73%) were filled leaving 479 (26.27%) vacancies \u2022 I noted poor recovery of YLP funds from the districts beneficiaries with 41%, 46% and 54% recovery rate for financial years 2014/2015, 2015/2016 and 2016/2017 respectively. \u2022 Under UWEP, projects funds worth UGX.133m meant for F/Y 2018/2019, were released to the district in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the projects. Further, I noted that groups repaid only 50% of the total of disbursement in the FYs 2016/17 and 5% recovery for FY 2017/2018."], ["18", "Busia DLG **Opinion** Qualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.374Bn representing 1% under release. Further, the entity remained with unspent balance of UGX.1.192Bn representing an absorption level of 95.6%. \u2022 I noted partial implementation of NUSAF3, UWEP and UgIFT project outputs \u2022 A total of UGX.3,252,311,940 was mischarged by the entity. \u2022 Works under UgIFT were ongoing but were incomplete by the time of audit. Electrical, plumbing and landscaping were not yet done, while modifications on the existing structure not completed. \u2022 Under NUSAF-3 UGX.1,910,202,466 was used to support 53 beneficiary sub-groups. I noted that UGX.75,974,550 had not been withdrawn from the bank accounts, which negatively affects project implementation. \u2022 Under URF, Inspection revealed some sections had over grown grass on sections of the road. \u2022 I noted a recovery rate of only 11% of the funds disbursed in FY 2014/2015 to 2016/2017 and 2017/2018 under YLP. \u2022 Under UWEP, I noted that groups repaid only 7.5% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 Out of an approved structure of 2,396 staff, the district has filled only 2,073 leaving 323 vacancies. \u2022 I noted during physical inspection that some motor vehicles including; a grader and a fairly new motor cycle developed mechanical problems and had since been abandoned. I also noted that the district generator, tractor and 5 motor cycles were missing at the district by the time of audit."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 I noted a recovery rate of only 6.8% of the funds disbursed in FY 2015/2016 for YLP. There was delayed transfer of recovered funds to the collection account in bank of Uganda and members of one group could not be traced. \u2022 Under UWEP, projects funds worth UGX.54m were released in F/Y 2017/2018, however I noted that groups repaid only 31% of the total of disbursement. Out of two women groups inspected, one group sold off all the stock, disintegrated. \u2022 Evaluation committee awarded contracts worth UGX.43,722,800 to various companies which had not qualified past the preliminary stage. \u2022 Out of an approved structure of 385 staff for the Municipality, Council had filled only 187 (49%) leaving 198 (51%) vacancies."], "type": "table"}}, {"content": "264", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["20", "Kibuku DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.03Bn representing 5% under release. Further, the entity remained with unspent balance of UGX.0.237Bn representing an absorption level of 98%. \u2022 Out of the two projects inspected (UgIFT, and UWEP programme) I noted that all outputs were partially implemented. \u2022 Under URF field inspection revealed sections of some roads were poorly maintained with overgrown bushes and silted culverts affecting the flow of rainwater. In addition, I observed incomplete works on projects. \u2022 I noted a recovery rate of only 18% of the funds disbursed in FY 2014/2015 to 2015/2016. There was also a delay to transfer funds to the National Revolving Fund Collection Account. \u2022 Under UWEP, I noted that groups repaid only 15% of the total of disbursement in the FY 2017/18. \u2022 I noted that school facility ratios in the district did not meet national ratios recommended by MoES."], ["21", "Kapchorwa MC **Opinion** Unqualified", "\u2022 The entity remained with unspent balance of UGX.1.048Bn representing an absorption level of 99.8%. \u2022 Under NUSAF-3 UGX.2.225bn was used to support 32 beneficiary sub-groups. I noted that UGX.75,974,550 had not been withdrawn from the bank accounts, which negatively affects project implementation. Out of the 3 subprojects inspected I noted poor management of projects and incomplete works on CARs \u2022 Under URF, field inspection revealed sections of the roads needed urgent attention. I noted that 10.49 kms more in length of road network were undertaken and UGX.34,175,000 excess funds were also used without approval of supplementary funding. \u2022 I noted that under YLP a recovery rate of only 19% of the funds disbursed in FY 2014/2015 to 2015/2016. \u2022 Out of the approved structure of 166, only 53 (32%) positions were filled leaving 113 (68%) posts vacant."], ["", "**MBARARA BRANCH**", ""], ["1", "Kiruhura DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.941Bn representing 10% under release. Further, the entity remained with unspent balance of UGX.1.456Bn representing an absorption level of 95%. \u2022 I noted that out of the 8 sampled key deliverables, 4 were fully implemented, 2 were partially implemented and 3 were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN 19", "LOCAL GOVERNMENTS Busia MC Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX.0.404Bn representing 6% under release. Further, the entity remained with unspent balance of UGX.0.291Bn representing an absorption level of 95%. \u2022 Out of the three projects inspected (URF, YLP and UWEP programme) (2) were fully achieved while (1) was not implemented. \u2022 I noted unsupported adjustments of UGX.10,303,608 to the statement of equity. \u2022 I noted that UGX.38,424,588 lacked supporting accountability documents \u2022 Out of the budgeted donor funding of UGX 0.09bn only UGX 0.015bn representing 16.93% was received. \u2022 I noted overflow of garbage beyond the designated area, the tractor meant for waste disposal had broken, and failure to sensitize the community on proper garbage management. \u2022 I noted a recovery rate of only 27% of the funds disbursed in FY 2014/2015 to 2015/2016. In addition, out of the two youth groups inspected, one had disintegrated after sharing the funds amongst themselves. \u2022 Municipal has an approved staff structure of 512 positions, out of which, only 297 (58%) positions were filled leaving 215 (42%) posts vacant."], "type": "table"}}, {"content": "265", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["2", "Kanungu DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 2.521Bn representing 7% under release. Further, the entity remained with unspent balance of UGX.2.730Bn representing an absorption level of 92%. \u2022 I noted that out of the 18 sampled key deliverables, 11 were fully implemented, 7 were partially implemented. \u2022 Under UgIFT, I noted a reduction in the scope of works planed in the upgrading of Matanda HC II to a HC III by elimination of a placenta pit due limited funding. I also noted the construction of a Seed Secondary School in Katete Sub-county did not take off due to incomplete procurement process and funds worth UGX.731,049,478 was swept back to CF. \u2022 I noted a YLP recovery rate of only 26% for the funds disbursed in FY 2013/2014 to date with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that no recovery of funds of funds up to 14,940,000 from the 2 sampled groups."], ["3", "Mbarara DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 4.429 Bn representing 11.7% under release. Further, the entity remained with unspent balance of UGX.0.002Bn representing an absorption level of 99.9%. \u2022 I noted that out of the 33 sampled key deliverables, 26 were fully implemented, 5 were partially implemented and 2 were not implemented \u2022 I noted that the district had accumulated payables amounting to UGX.711,035,947 arising from from failure to repay the YLP and UWEP funds - UGX.663,696,412 and other creditors - UGX.47,339,535 \u2022 Under UgIFT, I noted an advance payment UGX.238,580,822 for construction of Bukiro Seed Secondary School in Bukiro Sub-county, However the site was abandoned by the contractor after excavating foundation trenched on grounds of high-water logging and requiring foundation redesign. \u2022 Under URF, I noted a 102% release of the budget of UGX.1,203,519,000. Field inspections of road works revealed installed culverts lacked head walls in some sections. \u2022 I noted a YLP recovery rate of only 45% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that from the financial year 2015/16 to date, the district had recovered only UGX.57,545,850 which is 48.7% of the expected total recovery."], ["4", "Ntungamo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.703Bn representing 5.7% under release. Further, the entity remained with unspent balance of UGX.1.33Bn representing an absorption level of 97%. \u2022 I noted that out of the 5 sampled key deliverables, 2 were fully implemented, 2 were partially implemented and 1 was not implemented \u2022 I noted that the district had accumulated payables worth UGX.1,901,471,853 arising from failure to repay the YLP and UWEP funds - UGX.1,317,208,361 and other creditors -UGX. UGX584,263,492."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, I noted a 5 months delay in procurement process for upgrade of 2 HC IIs to HC IIIs at Rwenshande and Kitura. I further noted a 4 months delay in procurement for the construction of Nyakasharara Seed School. VAT of UGX.149,491,525 was irregularly paid on the contract of upgrading Rweshande and Kitura Health centers. \u2022 Under URF, Field inspections of road works revealed culverts were delivered but not install for Keitoti-Kitabu-Rwenjabu Road. \u2022 I noted a YLP recovery rate of only 45% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that from the financial year 2015/16 to date, the district had recovered 74% out of the expected total amount. I further noted that there was no release of funds for F/Y 2018/19 despite the budget of UGX.179,281,000."], "type": "table"}}, {"content": [["2", "Kanungu DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 2.521Bn representing 7% under release. Further, the entity remained with unspent balance of UGX.2.730Bn representing an absorption level of 92%. \u2022 I noted that out of the 18 sampled key deliverables, 11 were fully implemented, 7 were partially implemented. \u2022 Under UgIFT, I noted a reduction in the scope of works planed in the upgrading of Matanda HC II to a HC III by elimination of a placenta pit due limited funding. I also noted the construction of a Seed Secondary School in Katete Sub-county did not take off due to incomplete procurement process and funds worth UGX.731,049,478 was swept back to CF. \u2022 I noted a YLP recovery rate of only 26% for the funds disbursed in FY 2013/2014 to date with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that no recovery of funds of funds up to 14,940,000 from the 2 sampled groups."], ["3", "Mbarara DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 4.429 Bn representing 11.7% under release. Further, the entity remained with unspent balance of UGX.0.002Bn representing an absorption level of 99.9%. \u2022 I noted that out of the 33 sampled key deliverables, 26 were fully implemented, 5 were partially implemented and 2 were not implemented \u2022 I noted that the district had accumulated payables amounting to UGX.711,035,947 arising from from failure to repay the YLP and UWEP funds - UGX.663,696,412 and other creditors - UGX.47,339,535 \u2022 Under UgIFT, I noted an advance payment UGX.238,580,822 for construction of Bukiro Seed Secondary School in Bukiro Sub-county, However the site was abandoned by the contractor after excavating foundation trenched on grounds of high-water logging and requiring foundation redesign. \u2022 Under URF, I noted a 102% release of the budget of UGX.1,203,519,000. Field inspections of road works revealed installed culverts lacked head walls in some sections. \u2022 I noted a YLP recovery rate of only 45% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that from the financial year 2015/16 to date, the district had recovered only UGX.57,545,850 which is 48.7% of the expected total recovery."], ["4", "Ntungamo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.703Bn representing 5.7% under release. Further, the entity remained with unspent balance of UGX.1.33Bn representing an absorption level of 97%. \u2022 I noted that out of the 5 sampled key deliverables, 2 were fully implemented, 2 were partially implemented and 1 was not implemented \u2022 I noted that the district had accumulated payables worth UGX.1,901,471,853 arising from failure to repay the YLP and UWEP funds - UGX.1,317,208,361 and other creditors -UGX. UGX584,263,492."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, I noted a 5 months delay in procurement process for upgrade of 2 HC IIs to HC IIIs at Rwenshande and Kitura. I further noted a 4 months delay in procurement for the construction of Nyakasharara Seed School. VAT of UGX.149,491,525 was irregularly paid on the contract of upgrading Rweshande and Kitura Health centers. \u2022 Under URF, Field inspections of road works revealed culverts were delivered but not install for Keitoti-Kitabu-Rwenjabu Road. \u2022 I noted a YLP recovery rate of only 45% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that from the financial year 2015/16 to date, the district had recovered 74% out of the expected total amount. I further noted that there was no release of funds for F/Y 2018/19 despite the budget of UGX.179,281,000."], "type": "table"}}, {"content": "266", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["5", "Rukungiri DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.29Bn representing 3% under release. Further, the entity remained with unspent balance of UGX.1.627Bn representing an absorption level of 96%. \u2022 I noted that out of the 5 sampled key deliverables, 3 were fully implemented, 1 was partially implemented and 1 was not implemented \u2022 Under UgIFT, I noted incomplete works of upgrade Karuhembe HC II to Health Centre III which was awarded in the second quarter of the financial year. I further noted that the construction of Kebisoni Seed Secondary school was not implemented due to delayed procurement process by 11months. \u2022 I noted a YLP recovery rate of only 33% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19. Field inspections revealed some cases of groups had disintegrated \u2022 Under UWEP, I noted that from the financial year 2015/16 to date, the district had recovered only 27% out of the expected total amount. \u2022 I noted that out of the approved structure of 2,893 staff but only 77% were filled leaving a staffing gap of 23%."], ["6", "Isingiro DLG **Opinion** Unqualified", "\u2022 I noted that the district had payables of UGX.2,796,726,008 by the close of the year. \u2022 Under UgIFT, I noted that the district received 98% of its budget of UGX.1,354,385,906 out of which UGX.497,882,551 was utilized leaving UGX 828,674,440 as unspent. \u2022 Under URF, I noted a 96% release of the budget of UGX.1,850,637,916. Field inspections of road works revealed gravelling and compacting had not done and some cases of fewer culvert than planned. \u2022 I noted a YLP recovery rate of only 25.7% for the funds disbursed from FY 2013/2014 to date with full recovery expected by 2018/19. Field inspections revealed that the money was all taken by one individual in of 3 groups. \u2022 Under UWEP, I noted no funding was received during the F/Y yet a budget of UGX.258,302,000 was approved."], ["7", "Bushenyi DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.255Bn representing 0.94% performance of the budget. Further, the entity remained with unspent balance of UGX.1.852Bn representing an absorption level of 93.1%. \u2022 Out of the six key deliverables I selected, four were fully implemented and two were partially implemented. I further noted that URF was not reported on in the statement of performance \u2022 I noted that the district had not paid pension and gratuity amounting to UGX.1,088,647,819 by the end of the financial year \u2022 Under UgIFT, there was a 5 months delay in the procurement process for Upgrade of Kibazi HC II to HC III. Field inspections revealed incomplete works for this project. I also noted a 4 months delay in the start of the construction Kabushabo Seed school. \u2022 Under YLP, I noted a recovery rate of only 57% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19. I inspected one youth group (Ntungamo youth Boda-boda group) and discovered the all funds received were irregularly utilized by one individual. \u2022 Under UWEP, I noted that from the financial year 2017/18 to date, the district had made recoveries of only UGX.70,446,400 (24%) of the expected total amount. I inspected one group"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, I noted incomplete works of upgrading of Kyamashwa and Karuruma health center II to III which was awarded in the third quarter of the financial year. I further noted that the Construction of Kihanga Seed School was not implemented due to delayed procurement process. \u2022 Under URF, I noted a 100% release of the budget however, field inspections of road works revealed some cases of incomplete works. \u2022 I noted a YLP recovery rate of only 52.5% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19."], "type": "table"}}, {"content": [["5", "Rukungiri DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.29Bn representing 3% under release. Further, the entity remained with unspent balance of UGX.1.627Bn representing an absorption level of 96%. \u2022 I noted that out of the 5 sampled key deliverables, 3 were fully implemented, 1 was partially implemented and 1 was not implemented \u2022 Under UgIFT, I noted incomplete works of upgrade Karuhembe HC II to Health Centre III which was awarded in the second quarter of the financial year. I further noted that the construction of Kebisoni Seed Secondary school was not implemented due to delayed procurement process by 11months. \u2022 I noted a YLP recovery rate of only 33% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19. Field inspections revealed some cases of groups had disintegrated \u2022 Under UWEP, I noted that from the financial year 2015/16 to date, the district had recovered only 27% out of the expected total amount. \u2022 I noted that out of the approved structure of 2,893 staff but only 77% were filled leaving a staffing gap of 23%."], ["6", "Isingiro DLG **Opinion** Unqualified", "\u2022 I noted that the district had payables of UGX.2,796,726,008 by the close of the year. \u2022 Under UgIFT, I noted that the district received 98% of its budget of UGX.1,354,385,906 out of which UGX.497,882,551 was utilized leaving UGX 828,674,440 as unspent. \u2022 Under URF, I noted a 96% release of the budget of UGX.1,850,637,916. Field inspections of road works revealed gravelling and compacting had not done and some cases of fewer culvert than planned. \u2022 I noted a YLP recovery rate of only 25.7% for the funds disbursed from FY 2013/2014 to date with full recovery expected by 2018/19. Field inspections revealed that the money was all taken by one individual in of 3 groups. \u2022 Under UWEP, I noted no funding was received during the F/Y yet a budget of UGX.258,302,000 was approved."], ["7", "Bushenyi DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.255Bn representing 0.94% performance of the budget. Further, the entity remained with unspent balance of UGX.1.852Bn representing an absorption level of 93.1%. \u2022 Out of the six key deliverables I selected, four were fully implemented and two were partially implemented. I further noted that URF was not reported on in the statement of performance \u2022 I noted that the district had not paid pension and gratuity amounting to UGX.1,088,647,819 by the end of the financial year \u2022 Under UgIFT, there was a 5 months delay in the procurement process for Upgrade of Kibazi HC II to HC III. Field inspections revealed incomplete works for this project. I also noted a 4 months delay in the start of the construction Kabushabo Seed school. \u2022 Under YLP, I noted a recovery rate of only 57% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19. I inspected one youth group (Ntungamo youth Boda-boda group) and discovered the all funds received were irregularly utilized by one individual. \u2022 Under UWEP, I noted that from the financial year 2017/18 to date, the district had made recoveries of only UGX.70,446,400 (24%) of the expected total amount. I inspected one group"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, I noted incomplete works of upgrading of Kyamashwa and Karuruma health center II to III which was awarded in the third quarter of the financial year. I further noted that the Construction of Kihanga Seed School was not implemented due to delayed procurement process. \u2022 Under URF, I noted a 100% release of the budget however, field inspections of road works revealed some cases of incomplete works. \u2022 I noted a YLP recovery rate of only 52.5% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19."], "type": "table"}}, {"content": "267", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["8", "Kisoro DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.764 Bn representing 2.4% under release. Further, the entity remained with unspent balance of UGX.0.741Bn representing an absorption level of 97.9%. \u2022 I noted that out of the 5 sampled key deliverables, 2 were fully implemented, 2 were partially implemented and 1 was not implemented. \u2022 I noted that the district had accumulated payables worth UGX.1,221,387,026 arising from from failure to repay the YLP and UWEP funds - UGX.1,209,982,000 and other creditors - UGX.11,699,586. \u2022 Under UgIFT, I noted incomplete works on the Upgrade of Marega Health Centre II to III which was awarded in the third quarter of the financial year. I further noted that the construction of Nyakinama Seed School was not implemented due to delayed procurement process. \u2022 Under URF, I noted a 102% release of the budget of UGX.717,131,860. Field inspections of road works revealed inadequate off-shoots and shaping for proper water draining on some of the roads visited. \u2022 Under UWEP, I noted that the District did not receive any funds during the FY 2018/19 despite having a budget of UGX.219,603,446. \u2022 I noted a YLP recovery rate of only 49.4% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19."], ["9", "Sheema DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.062 Bn representing 8.6% under release. Further, the entity remained with unspent balance of UGX.0.205Bn representing an absorption level of 99.1%. \u2022 I noted that all 7 sampled key deliverables were partially implemented \u2022 I noted that the district had accumulated pension and salary arrears of UGX 358,646,665 and UGX 15,173,396 respectively. \u2022 Under UgIFT, I noted incomplete works of up-grade Mabaare and Kyeihara Health Centers II to Health Centers III which was awarded in the third quarter of the financial year. I further noted that the construction of Kigarama Seed School was partially implemented due to delayed procurement process. \u2022 I noted a YLP recovery rate of only 51% for the funds disbursed in FY 2014/2015 and 2016/2017 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted none funding for the programme despite the of approved budget UGX 175,532,000."], ["10", "Mbarara MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.6.229 Bn representing 14.4% under release. Further, the entity remained with unspent balance of UGX.1.384Bn representing an absorption level of 96.26%. \u2022 I noted that Out of the 9 planned projects for the year, 8 projects/activities were fully implemented and 1 was partially implemented. \u2022 Under UgIFT, I noted that the upgrading Kyarwabuganda HC II to HC III was awarded in the third quarter of the financial year. Out of UGX.500,000,000 received, the entity utilized UGX.170,264,488 leaving UGX.329,735,512 as unspent and swept back to CF. I further noted that VAT amounting to UGX.82,454,020 was irregularrly included in the contract price. \u2022 Under URF, I noted a 100.3% release of the budget of UGX. 1,363,868,116. I noted excess expenditure of UGX. 6,582,000 over budgeted amount. Field inspections of road works revealed lack of off shoot and incomplete works on some sections of the sampled roads. \u2022 I noted a YLP recovery rate of only 22.6% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19. I further noted a short fall of releases of 18% during the FY."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS called Ryeseera Bakyara Twebiseho Women\u2019s Group and noted diversion from initial business of goat rearing to money lending to group members."], "type": "table"}}, {"content": [["8", "Kisoro DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.764 Bn representing 2.4% under release. Further, the entity remained with unspent balance of UGX.0.741Bn representing an absorption level of 97.9%. \u2022 I noted that out of the 5 sampled key deliverables, 2 were fully implemented, 2 were partially implemented and 1 was not implemented. \u2022 I noted that the district had accumulated payables worth UGX.1,221,387,026 arising from from failure to repay the YLP and UWEP funds - UGX.1,209,982,000 and other creditors - UGX.11,699,586. \u2022 Under UgIFT, I noted incomplete works on the Upgrade of Marega Health Centre II to III which was awarded in the third quarter of the financial year. I further noted that the construction of Nyakinama Seed School was not implemented due to delayed procurement process. \u2022 Under URF, I noted a 102% release of the budget of UGX.717,131,860. Field inspections of road works revealed inadequate off-shoots and shaping for proper water draining on some of the roads visited. \u2022 Under UWEP, I noted that the District did not receive any funds during the FY 2018/19 despite having a budget of UGX.219,603,446. \u2022 I noted a YLP recovery rate of only 49.4% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19."], ["9", "Sheema DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.062 Bn representing 8.6% under release. Further, the entity remained with unspent balance of UGX.0.205Bn representing an absorption level of 99.1%. \u2022 I noted that all 7 sampled key deliverables were partially implemented \u2022 I noted that the district had accumulated pension and salary arrears of UGX 358,646,665 and UGX 15,173,396 respectively. \u2022 Under UgIFT, I noted incomplete works of up-grade Mabaare and Kyeihara Health Centers II to Health Centers III which was awarded in the third quarter of the financial year. I further noted that the construction of Kigarama Seed School was partially implemented due to delayed procurement process. \u2022 I noted a YLP recovery rate of only 51% for the funds disbursed in FY 2014/2015 and 2016/2017 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted none funding for the programme despite the of approved budget UGX 175,532,000."], ["10", "Mbarara MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.6.229 Bn representing 14.4% under release. Further, the entity remained with unspent balance of UGX.1.384Bn representing an absorption level of 96.26%. \u2022 I noted that Out of the 9 planned projects for the year, 8 projects/activities were fully implemented and 1 was partially implemented. \u2022 Under UgIFT, I noted that the upgrading Kyarwabuganda HC II to HC III was awarded in the third quarter of the financial year. Out of UGX.500,000,000 received, the entity utilized UGX.170,264,488 leaving UGX.329,735,512 as unspent and swept back to CF. I further noted that VAT amounting to UGX.82,454,020 was irregularrly included in the contract price. \u2022 Under URF, I noted a 100.3% release of the budget of UGX. 1,363,868,116. I noted excess expenditure of UGX. 6,582,000 over budgeted amount. Field inspections of road works revealed lack of off shoot and incomplete works on some sections of the sampled roads. \u2022 I noted a YLP recovery rate of only 22.6% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19. I further noted a short fall of releases of 18% during the FY."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS called Ryeseera Bakyara Twebiseho Women\u2019s Group and noted diversion from initial business of goat rearing to money lending to group members."], "type": "table"}}, {"content": "268", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["11", "Kabale DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.967Bn. \u2022 Analysis of 8 sampled key deliverables in the FY 2018/2019 revealed 4 deliverables (50%) were fully implemented while 4 deliverables (50%) were partially implemented namely; \u2022 Under UgIFT, I noted that District planned to upgrade Kasheregyenyi HC II to Health Centre III at a cost of UGX.500, 000,000. Despite receiving all the fund, and undertaking the procurement, the project delayed and started during the end of 3rd quarter. I further noted that 31% of the costs was paid during the year and balance was swept back to CF. \u2022 I noted further that construction of Buhara Seed Secondary School under UgIFT did not take off due to disagreements in the procurement process and all funds swept to CF. \u2022 Under URF, 94% of the budgeted amount of UGX.1, 709,453,736 was received. Field inspections of 7 roads revealed contact implementation challenges on two roads which included cracked culverts and no off shoots. \u2022 I noted a YLP recovery rate of only 35% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that no money was released to the district by MoGLSD by the close of the financial year despite the approved budget of UGX.30m. I noted a recovery of UGX.71, 466, 500 which is a rate of 72% of the due balance as at end of F/Y."], ["12", "Ibanda DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.406Bn representing 7% under release. Further, the entity remained with unspent balance of UGX.0.203Bn representing an absorption level of 99%. \u2022 I noted that out of the 6 sampled key deliverables, 3 were fully implemented, and 3 were partially implemented. \u2022 Under UgIFT, I noted incomplete works for the upgrading of Kashozi Health Centre II to HC III. I also noted irregular inclusion of VAT UGX.70,502,011 in the contract price. \u2022 I further noted a 10 months delay and 12% under absorption of the released funds for the construction of a Seed Secondary School at Rwenshambya. \u2022 I noted a YLP recovery rate of 64% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19."], ["13", "Mbarara RRH **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.007Bn representing 0.1% under release. Further, the entity incurred more expenditure above its warrants by UGX.1.224 Bn representing an absorption level of 110%. \u2022 I noted that Out of the 20 key deliverables reported, 18 were fully implemented and 2 were partially implemented. \u2022 I noted that the hospital had payables and pension liabilities of UGX.2,921,479,267 by the close of the year. \u2022 I noted that out of the 384 approved positions, only 300 positions (78%) were filled leaving 84 positions (22%) unfilled."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UWEP, I noted that from the financial year 2016/17 to date, the MC had recovered only UGX.70,505,802 (32.43%) out of the expected total amount. I noted that the MC did not receive any funds during the FY of its budget of UGX.140,630,000."], "type": "table"}}, {"content": [["11", "Kabale DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.967Bn. \u2022 Analysis of 8 sampled key deliverables in the FY 2018/2019 revealed 4 deliverables (50%) were fully implemented while 4 deliverables (50%) were partially implemented namely; \u2022 Under UgIFT, I noted that District planned to upgrade Kasheregyenyi HC II to Health Centre III at a cost of UGX.500, 000,000. Despite receiving all the fund, and undertaking the procurement, the project delayed and started during the end of 3rd quarter. I further noted that 31% of the costs was paid during the year and balance was swept back to CF. \u2022 I noted further that construction of Buhara Seed Secondary School under UgIFT did not take off due to disagreements in the procurement process and all funds swept to CF. \u2022 Under URF, 94% of the budgeted amount of UGX.1, 709,453,736 was received. Field inspections of 7 roads revealed contact implementation challenges on two roads which included cracked culverts and no off shoots. \u2022 I noted a YLP recovery rate of only 35% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that no money was released to the district by MoGLSD by the close of the financial year despite the approved budget of UGX.30m. I noted a recovery of UGX.71, 466, 500 which is a rate of 72% of the due balance as at end of F/Y."], ["12", "Ibanda DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.1.406Bn representing 7% under release. Further, the entity remained with unspent balance of UGX.0.203Bn representing an absorption level of 99%. \u2022 I noted that out of the 6 sampled key deliverables, 3 were fully implemented, and 3 were partially implemented. \u2022 Under UgIFT, I noted incomplete works for the upgrading of Kashozi Health Centre II to HC III. I also noted irregular inclusion of VAT UGX.70,502,011 in the contract price. \u2022 I further noted a 10 months delay and 12% under absorption of the released funds for the construction of a Seed Secondary School at Rwenshambya. \u2022 I noted a YLP recovery rate of 64% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19."], ["13", "Mbarara RRH **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.007Bn representing 0.1% under release. Further, the entity incurred more expenditure above its warrants by UGX.1.224 Bn representing an absorption level of 110%. \u2022 I noted that Out of the 20 key deliverables reported, 18 were fully implemented and 2 were partially implemented. \u2022 I noted that the hospital had payables and pension liabilities of UGX.2,921,479,267 by the close of the year. \u2022 I noted that out of the 384 approved positions, only 300 positions (78%) were filled leaving 84 positions (22%) unfilled."], ["14", "Bushenyi MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.208Bn representing 2.3% under release. Further, the entity remained with unspent balance of UGX.0.335Bn representing an absorption level of 96.2%. \u2022 I noted that Out of the 9 key deliverables for the year, 4 deliverables were fully implemented, 2 were partially implemented and 3 were not implemented. \u2022 I noted that the Municipal Council had accumulated payables of UGX.563,251,212 at the end of the year. \u2022 Under UgIFT, I noted that the upgrading Kyarwabuganda HC II to HC III was awarded in the third quarter of the financial year. Out of UGX.500,000,000 received, the entity utilized"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UWEP, I noted that from the financial year 2016/17 to date, the MC had recovered only UGX.70,505,802 (32.43%) out of the expected total amount. I noted that the MC did not receive any funds during the FY of its budget of UGX.140,630,000."], "type": "table"}}, {"content": "269", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["15", "Rubirizi DLG **Opinion** Unqualified", "\u2022 There was an over release above budget amounting to UGX. 0.841Bn. Further, the entity remained with unspent balance of UGX.1.97Bn representing an absorption level of 87.1%. \u2022 I noted that out of the 15 sampled key deliverables, 10 were fully implemented, 3 were partially implemented while 2 were not implemented \u2022 Under UgIFT, I noted incomplete works of upgrading of Munyonyo and Mushumba HC IIs to HC IIIs which was awarded in the third quarter of the financial year. I further noted that the construction of Ryeru Seed Secondary School was not implemented due to delayed procurement process. All the released funds worth UGX.353,555,358 was swept back to CF. VAT amounting to UGX.142,495,313 was irregularrly included in the contract price. \u2022 Under URF, the entity received of the budget but field inspections of road works revealed lack of sign post for the roads under construction. \u2022 I noted a YLP recovery rate of only 39% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19."], ["16", "Kabale RRH **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.153Bn representing 1.8% under release. \u2022 I noted that out of the 9 key deliverables reported, 6 were fully implemented and 3 were partially implemented. \u2022 I noted that out of the 422 established position only 258(61%) were filled leaving 164(39%) posts vacant."], ["17", "Sheema MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.133Bn representing 1.2% under release. Further, the entity remained with unspent balance of UGX.0.279Bn representing an absorption level of 98%. \u2022 I noted that out of the 8 sampled key deliverables, 7 were fully implemented and 1 was partially implemented. \u2022 Under UgIFT, I noted that the incomplete upgrading of Kitojo health centre in Central Division from HC II to H/C III was awarded in the second quarter of the financial year. I further noted that VAT amounting to UGX.74,919,521 was irregularrly included in the contract price. \u2022 I noted a YLP recovery rate of only 43% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that the MC did not receive any funds during the FY 2018/19 for its budget of UGX.98.650,000."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS UGX.170,264,488 leaving UGX.329,735,512 as unspent and swept back to UCF. I further noted that VAT amounting to UGX.82,454,020 was irregularly included in the contract price. \u2022 Under URF, I noted a 99.7% release of the budget of UGX.864,874,000. Field inspections of road works revealed bushy sections and lack of off shoots on Omuruhiita \u2013 Kitabi boarder road. \u2022 I noted a YLP recovery rate of only 32.2% for the funds disbursed from 2013/2014 to 2015/2016 with full recovery expected by 2018/19. I further noted a 100% budget short fall in the fund of YLP during the FY. \u2022 Under UWEP, I noted that from the financial year 2017/18 to date, the MC had recovered only UGX.30,615,500 (42.4%) out of the expected total amount. I also noted that the MC did not receive any funds during the FY given its budget of UGX.76,754,000."], "type": "table"}}, {"content": [["15", "Rubirizi DLG **Opinion** Unqualified", "\u2022 There was an over release above budget amounting to UGX. 0.841Bn. Further, the entity remained with unspent balance of UGX.1.97Bn representing an absorption level of 87.1%. \u2022 I noted that out of the 15 sampled key deliverables, 10 were fully implemented, 3 were partially implemented while 2 were not implemented \u2022 Under UgIFT, I noted incomplete works of upgrading of Munyonyo and Mushumba HC IIs to HC IIIs which was awarded in the third quarter of the financial year. I further noted that the construction of Ryeru Seed Secondary School was not implemented due to delayed procurement process. All the released funds worth UGX.353,555,358 was swept back to CF. VAT amounting to UGX.142,495,313 was irregularrly included in the contract price. \u2022 Under URF, the entity received of the budget but field inspections of road works revealed lack of sign post for the roads under construction. \u2022 I noted a YLP recovery rate of only 39% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19."], ["16", "Kabale RRH **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.153Bn representing 1.8% under release. \u2022 I noted that out of the 9 key deliverables reported, 6 were fully implemented and 3 were partially implemented. \u2022 I noted that out of the 422 established position only 258(61%) were filled leaving 164(39%) posts vacant."], ["17", "Sheema MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.133Bn representing 1.2% under release. Further, the entity remained with unspent balance of UGX.0.279Bn representing an absorption level of 98%. \u2022 I noted that out of the 8 sampled key deliverables, 7 were fully implemented and 1 was partially implemented. \u2022 Under UgIFT, I noted that the incomplete upgrading of Kitojo health centre in Central Division from HC II to H/C III was awarded in the second quarter of the financial year. I further noted that VAT amounting to UGX.74,919,521 was irregularrly included in the contract price. \u2022 I noted a YLP recovery rate of only 43% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that the MC did not receive any funds during the FY 2018/19 for its budget of UGX.98.650,000."], ["18", "Buhweju DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.097 Bn representing 0.8% under release. Further, the entity remained with unspent balance of UGX.0.255Bn representing an absorption level of 97.8%. \u2022 I noted that out of the 7 sampled key deliverables, 3 were fully implemented, 3 were partially implemented and 1 was not implemented. \u2022 I noted that the district had payables worth UGX.1,517,445,393 that remained outstanding at the close of the year. \u2022 Under UgIFT, I noted that UGX 354,380,000 had been paid for the construction St. Anthony Kyankanda yet only ground clearing had neen done at the time of the audit. I further noted that the Upgrade of Mushasha and Engaju HC II to Health Centre III was incomplete yet UGX"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS UGX.170,264,488 leaving UGX.329,735,512 as unspent and swept back to UCF. I further noted that VAT amounting to UGX.82,454,020 was irregularly included in the contract price. \u2022 Under URF, I noted a 99.7% release of the budget of UGX.864,874,000. Field inspections of road works revealed bushy sections and lack of off shoots on Omuruhiita \u2013 Kitabi boarder road. \u2022 I noted a YLP recovery rate of only 32.2% for the funds disbursed from 2013/2014 to 2015/2016 with full recovery expected by 2018/19. I further noted a 100% budget short fall in the fund of YLP during the FY. \u2022 Under UWEP, I noted that from the financial year 2017/18 to date, the MC had recovered only UGX.30,615,500 (42.4%) out of the expected total amount. I also noted that the MC did not receive any funds during the FY given its budget of UGX.76,754,000."], "type": "table"}}, {"content": "270", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["19", "Ibanda MC **Opinion** Unqualified", "\u2022 I noted that Out of the 5 Key deliverable, 4 deliverables were fully implemented and 1 was partially implemented. \u2022 I noted that the MC lacked land for the Garbage Disposal Site. \u2022 Under URF, I noted a 100% release of the budget, however 10kms of planned routine manual maintenance road works were not executed during the F/Y. \u2022 I noted YLP, recovery rate of 63.3% for the funds disbursed in FY 2016/17 and 2017/18 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that from the financial year 2015/16 to date, the MC had recovered only 37.9% out of the expected total amount."], ["20", "Rukiga DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.995Bn representing 5.7% under release. Further, the entity remained with unspent balance of UGX.2.476Bn representing an absorption level of 84.5%. \u2022 I noted that out of the 10 sampled key deliverables, 5 were fully implemented, 4 were partially implemented and 1 was not implemented. \u2022 Out of the approved the structure of the District of the 214 positions, only 100(46.7%) positions were filled leaving 114 (53.3%) positions vacant \u2022 Under UgIFT, I noted that the procurement process for the construction of Rwamucucu seed school was delayed by 6months and field inspections revealed that project was incomplete at foundation level. \u2022 Under URF, Field inspections of road works revealed inadequate drainage, cracked head walls, Silted culverts and Non-performance of road gangs in some roads."], ["21", "Kabale MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.351Bn representing 2.2% under release. Further, the entity remained with unspent balance of UGX.0.189Bn representing an absorption level of 99%. \u2022 Under URF, Field inspections of road works revealed instances of limited drainage improvements on graded roads. \u2022 I noted a YLP recovery rate of only 21% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19. \u2022 I noted that various staff acted for a period of more than six month."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS 934,235,939 was received for this Purpose. 77.4% of the receipts remained unspent and swept back to the CF. \u2022 Field inspections for works under URF revealed that road works on Kayanja-Nyarujoje-Itorero road (8 Km) was incomplete. \u2022 I noted that the YLP recovery rate of only 28.5% for the funds disbursed in FY 2013/2014 to 2016/2017 with full recovery expected by 2018/19."], "type": "table"}}, {"content": [["19", "Ibanda MC **Opinion** Unqualified", "\u2022 I noted that Out of the 5 Key deliverable, 4 deliverables were fully implemented and 1 was partially implemented. \u2022 I noted that the MC lacked land for the Garbage Disposal Site. \u2022 Under URF, I noted a 100% release of the budget, however 10kms of planned routine manual maintenance road works were not executed during the F/Y. \u2022 I noted YLP, recovery rate of 63.3% for the funds disbursed in FY 2016/17 and 2017/18 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that from the financial year 2015/16 to date, the MC had recovered only 37.9% out of the expected total amount."], ["20", "Rukiga DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.995Bn representing 5.7% under release. Further, the entity remained with unspent balance of UGX.2.476Bn representing an absorption level of 84.5%. \u2022 I noted that out of the 10 sampled key deliverables, 5 were fully implemented, 4 were partially implemented and 1 was not implemented. \u2022 Out of the approved the structure of the District of the 214 positions, only 100(46.7%) positions were filled leaving 114 (53.3%) positions vacant \u2022 Under UgIFT, I noted that the procurement process for the construction of Rwamucucu seed school was delayed by 6months and field inspections revealed that project was incomplete at foundation level. \u2022 Under URF, Field inspections of road works revealed inadequate drainage, cracked head walls, Silted culverts and Non-performance of road gangs in some roads."], ["21", "Kabale MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.351Bn representing 2.2% under release. Further, the entity remained with unspent balance of UGX.0.189Bn representing an absorption level of 99%. \u2022 Under URF, Field inspections of road works revealed instances of limited drainage improvements on graded roads. \u2022 I noted a YLP recovery rate of only 21% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19. \u2022 I noted that various staff acted for a period of more than six month."], ["22", "Ntungamo MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.544 Bn representing 10% under release. Further, the entity remained with unspent balance of UGX.0.302Bn representing an absorption level of 93.9%. \u2022 I noted that Out of the 8 Key deliverable, 7 deliverables were fully implemented and 1 was partially implemented. \u2022 I Noted that out of the Municipal approved structure of 159 positions, only 76(47.8%) positions were filled, leaving 83 (55.2%) positions vacant \u2022 Under UgIFT, I noted the incomplete upgrade of Ruhooko Health Centre II to a Health Centre III. \u2022 Under URF, Field inspections of some of the road works revealed deteriorating road works and non-performance of road gangs. \u2022 I noted that management did not submit signed performance agreement reports to the Ministry of Public Service by 15th September 2018 contrary to the circular standing instructions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS 934,235,939 was received for this Purpose. 77.4% of the receipts remained unspent and swept back to the CF. \u2022 Field inspections for works under URF revealed that road works on Kayanja-Nyarujoje-Itorero road (8 Km) was incomplete. \u2022 I noted that the YLP recovery rate of only 28.5% for the funds disbursed in FY 2013/2014 to 2016/2017 with full recovery expected by 2018/19."], "type": "table"}}, {"content": "271", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["23", "Mitooma DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.053 Bn representing 0.2% under release. Further, the entity remained with unspent balance of UGX.0.644Bn representing an absorption level of 97%. \u2022 I noted that out of the 8 sampled key deliverables, 1 was fully implemented, 6 were partially implemented and 1 was not implemented at all. \u2022 Under UgIFT, I noted that the upgrading Bukuba HC II to HC III was awarded in the third quarter of the financial year and remained incomplete at F/Y end. Out of UGX.500,000,000 received, the entity utilized UGX.210,000,000 leaving UGX.240,952,947 as unspent and swept back to the Consolidated Fund. \u2022 Under YLP, I noted groups disbursed with UGX 115,018,000 from 2014/15 to 2018/19 dis- integrated after repaying 12.8%. I further noted a 45.4% recovery rate for funds disbursed from 2013/2014 - 2015/2016 expected to be recovered in 2018/19."], ["24", "Rukungiri MC **Opinion** Unqualified", "\u2022 There was an excess release above the budget amounting to UGX.0.45 Bn. Further, the entity remained with unspent balance of UGX.0.525Bn representing an absorption level of 93%. \u2022 I noted that out of the 9 Key deliverable, 5 deliverables were fully implemented and 4 were partially implemented. \u2022 Under UgIFT, I noted that the upgrading of Kitimba Health Center 11 was awarded in the third quarter of the financial year and was incomplete by year end. \u2022 I noted a YLP recovery rate of only 12% for the funds disbursed in FY 2013/2014- 2015/2016 with full recovery expected by 2018/19. I further noted dis-integration of YLP groups who had received UGX.204,541,500 and whose recovery rate was 29.6%."], ["25", "Rubanda DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.392 Bn representing 10% under release. Further, the entity remained with unspent balance of UGX.0.702Bn representing an absorption level of 93.1%. \u2022 I noted that out of the 4 sampled key deliverables, 2 were fully implemented and 2 were partially implemented. \u2022 Under UgIFT, I noted incomplete works on the upgrading of Mpungu HC II to HC III which was awarded in the third quarter of the financial year I further noted 1.1% partial implementation in construction of Nyamweru Seed School due to delayed procurement process. \u2022 Under URF, Field inspections of a sample of road works revealed inadequate drainage for the completed works. \u2022 Under YLP, I noted there was no recovery for the funds disbursed in FY 2014/2015 to 2016/2017 with full recovery expected by 2018/19. I also noted a 24% shortfall in budget release for F/Y 2018/19 under YLP. \u2022 Under UWEP, I noted that from the financial year 2017/18 to date, the district had recovered only 8.4% of the expected total amount. \u2022 I noted an irregular award of the rehabilitation of Nyakasazi Gravity flow scheme in Nyamweru Sub County to a non-compliant contractor."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 I noted that management did not submit a report on performance appraisals to the Ministry of Public Service by 15th September 2018 contrary to the circular standing instructions \u2022 I noted that there were no quarterly performance reviews undertaken by the staff during the year under review contrary to the circular standing instructions."], "type": "table"}}, {"content": [["23", "Mitooma DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.053 Bn representing 0.2% under release. Further, the entity remained with unspent balance of UGX.0.644Bn representing an absorption level of 97%. \u2022 I noted that out of the 8 sampled key deliverables, 1 was fully implemented, 6 were partially implemented and 1 was not implemented at all. \u2022 Under UgIFT, I noted that the upgrading Bukuba HC II to HC III was awarded in the third quarter of the financial year and remained incomplete at F/Y end. Out of UGX.500,000,000 received, the entity utilized UGX.210,000,000 leaving UGX.240,952,947 as unspent and swept back to the Consolidated Fund. \u2022 Under YLP, I noted groups disbursed with UGX 115,018,000 from 2014/15 to 2018/19 dis- integrated after repaying 12.8%. I further noted a 45.4% recovery rate for funds disbursed from 2013/2014 - 2015/2016 expected to be recovered in 2018/19."], ["24", "Rukungiri MC **Opinion** Unqualified", "\u2022 There was an excess release above the budget amounting to UGX.0.45 Bn. Further, the entity remained with unspent balance of UGX.0.525Bn representing an absorption level of 93%. \u2022 I noted that out of the 9 Key deliverable, 5 deliverables were fully implemented and 4 were partially implemented. \u2022 Under UgIFT, I noted that the upgrading of Kitimba Health Center 11 was awarded in the third quarter of the financial year and was incomplete by year end. \u2022 I noted a YLP recovery rate of only 12% for the funds disbursed in FY 2013/2014- 2015/2016 with full recovery expected by 2018/19. I further noted dis-integration of YLP groups who had received UGX.204,541,500 and whose recovery rate was 29.6%."], ["25", "Rubanda DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.2.392 Bn representing 10% under release. Further, the entity remained with unspent balance of UGX.0.702Bn representing an absorption level of 93.1%. \u2022 I noted that out of the 4 sampled key deliverables, 2 were fully implemented and 2 were partially implemented. \u2022 Under UgIFT, I noted incomplete works on the upgrading of Mpungu HC II to HC III which was awarded in the third quarter of the financial year I further noted 1.1% partial implementation in construction of Nyamweru Seed School due to delayed procurement process. \u2022 Under URF, Field inspections of a sample of road works revealed inadequate drainage for the completed works. \u2022 Under YLP, I noted there was no recovery for the funds disbursed in FY 2014/2015 to 2016/2017 with full recovery expected by 2018/19. I also noted a 24% shortfall in budget release for F/Y 2018/19 under YLP. \u2022 Under UWEP, I noted that from the financial year 2017/18 to date, the district had recovered only 8.4% of the expected total amount. \u2022 I noted an irregular award of the rehabilitation of Nyakasazi Gravity flow scheme in Nyamweru Sub County to a non-compliant contractor."], ["26", "Kisoro MC **Opinion** Unqualified", ""], ["", "**MOROTO BRANCH**", ""], ["1", "Nakapiripirit DLG **Opinion**", "\u2022 There was excess expenditure of Shs.0.872bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 I noted that management did not submit a report on performance appraisals to the Ministry of Public Service by 15th September 2018 contrary to the circular standing instructions \u2022 I noted that there were no quarterly performance reviews undertaken by the staff during the year under review contrary to the circular standing instructions."], "type": "table"}}, {"content": "272", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["2", "Abim DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.5.3Bn representing 23% of approved budget. Further, the entity remained with unspent balance of UGX.1Bn representing an absorption level of 94%. \u2022 The District planned outputs were not well analyzed as required to enable me evaluate the extent of attainment of planned outputs. Sample review of projects revealed that most of the planned outputs under URF and NUSAF 3. \u2022 Gratuity arrears of UGX. 371,764,576 remained outstanding at year end. \u2022 Under NUSAF-3, there was a delayed disbursement of UGX.2.4bn for the third quarter by 75 days and the project was not audited by Internal Audit. \u2022 Under YLP, there was a shortfall in budget release of UGX.381million due to its suspension by the Ministry. I also noted a low recovery rate of only 2% of the funds disbursed to 28 groups and there were no repayment ledgers in place hindering recovery follow up. \u2022 Under water for production, I inspected 5 boreholes constructed and noted that 3 lacked protection walls."], ["3", "Napak DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.473bn representing 2.3%. Further, the entity remained with unspent balance of UGX.0.784Bn representing an absorption level of 96%. \u2022 I noted full implementation of planned outputs under UgIFT, URF routine mechanized maintenance and NUSAF 3 and partially implemented outputs of URF routine manual maintenance (74%), YLP (50%) while failure to implement outputs under UWEP \u2022 Gratuity arrears of UGX.46million remained outstanding at the year end. \u2022 Under UgIFT, I noted an over commitment of UGX.0.414bn in the contract for the construction of Napak Seed Secondary School. Further, the contractor did not provide a performance security and proof of insurance cover while the school also lacks a land title. \u2022 Under NUSAF-3, there was delayed disbursement of funds by 75 days and project assets were not properly managed and maintained. \u2022 Under URF, field inspection revealed that most culvert line headwalls were poorly back filled and the roads were not graveled and compacted resulting in soils being washed away. In addition some works were incomplete despite 97.3% payment. \u2022 Under YLP, the district had a recovery rate of only 30.9% of the funds disbursed in FY 2017/2018 and 2018/2019 and two youth groups received project funds which were shared amongst group members. \u2022 5 employees are still in acting positions for over 2 years contrary to standing instructions."], ["4", "Kotido DLG **Opinion**", "\u2022 UGX.821.96 million was mischarge of expenditure for the year. \u2022 UGX.857.6million payables were undisclosed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted full and partial implementation of planned outputs under the programmes inspected i.e. NUSAF 3, UgIFT and URF mechanised at 100%, URF periodic at 96% and YLP at 82.6%. \u2022 Gratuity arrears of UGX.102,547,496 remained outstanding at year end. \u2022 URF implementation inspection revealed that the entity over spent by 14million on routine mechanized maintenance with some road sections lacking culvert lines and submerged by water. \u2022 Under NUSAF-3, there was a delayed disbursement of UGX.5.4bn by 75 days received in the third quarter. \u2022 Under UgIFT, there was an over commitment on the Nakapiripirit Seed School project by 74million and the school does not have a land title. \u2022 Under YLP funds I noted a recovery rate of only 15.7% of the funds disbursed to 105 groups. Further analysis revealed that 33 groups of the 105 had not paid any amount to the district recovery account and there were no repayment ledgers \u2022 Under water for production, Out of 212 deep boreholes with hand pump, 32 (15%) were non- functional. In addition 39% and 31% of the pumped piped water for homes and valley tanks were non-functional."], "type": "table"}}, {"content": [["2", "Abim DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.5.3Bn representing 23% of approved budget. Further, the entity remained with unspent balance of UGX.1Bn representing an absorption level of 94%. \u2022 The District planned outputs were not well analyzed as required to enable me evaluate the extent of attainment of planned outputs. Sample review of projects revealed that most of the planned outputs under URF and NUSAF 3. \u2022 Gratuity arrears of UGX. 371,764,576 remained outstanding at year end. \u2022 Under NUSAF-3, there was a delayed disbursement of UGX.2.4bn for the third quarter by 75 days and the project was not audited by Internal Audit. \u2022 Under YLP, there was a shortfall in budget release of UGX.381million due to its suspension by the Ministry. I also noted a low recovery rate of only 2% of the funds disbursed to 28 groups and there were no repayment ledgers in place hindering recovery follow up. \u2022 Under water for production, I inspected 5 boreholes constructed and noted that 3 lacked protection walls."], ["3", "Napak DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.473bn representing 2.3%. Further, the entity remained with unspent balance of UGX.0.784Bn representing an absorption level of 96%. \u2022 I noted full implementation of planned outputs under UgIFT, URF routine mechanized maintenance and NUSAF 3 and partially implemented outputs of URF routine manual maintenance (74%), YLP (50%) while failure to implement outputs under UWEP \u2022 Gratuity arrears of UGX.46million remained outstanding at the year end. \u2022 Under UgIFT, I noted an over commitment of UGX.0.414bn in the contract for the construction of Napak Seed Secondary School. Further, the contractor did not provide a performance security and proof of insurance cover while the school also lacks a land title. \u2022 Under NUSAF-3, there was delayed disbursement of funds by 75 days and project assets were not properly managed and maintained. \u2022 Under URF, field inspection revealed that most culvert line headwalls were poorly back filled and the roads were not graveled and compacted resulting in soils being washed away. In addition some works were incomplete despite 97.3% payment. \u2022 Under YLP, the district had a recovery rate of only 30.9% of the funds disbursed in FY 2017/2018 and 2018/2019 and two youth groups received project funds which were shared amongst group members. \u2022 5 employees are still in acting positions for over 2 years contrary to standing instructions."], ["4", "Kotido DLG **Opinion**", "\u2022 UGX.821.96 million was mischarge of expenditure for the year. \u2022 UGX.857.6million payables were undisclosed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Unqualified", "SUMMARY OF KEY FINDINGS \u2022 I noted full and partial implementation of planned outputs under the programmes inspected i.e. NUSAF 3, UgIFT and URF mechanised at 100%, URF periodic at 96% and YLP at 82.6%. \u2022 Gratuity arrears of UGX.102,547,496 remained outstanding at year end. \u2022 URF implementation inspection revealed that the entity over spent by 14million on routine mechanized maintenance with some road sections lacking culvert lines and submerged by water. \u2022 Under NUSAF-3, there was a delayed disbursement of UGX.5.4bn by 75 days received in the third quarter. \u2022 Under UgIFT, there was an over commitment on the Nakapiripirit Seed School project by 74million and the school does not have a land title. \u2022 Under YLP funds I noted a recovery rate of only 15.7% of the funds disbursed to 105 groups. Further analysis revealed that 33 groups of the 105 had not paid any amount to the district recovery account and there were no repayment ledgers \u2022 Under water for production, Out of 212 deep boreholes with hand pump, 32 (15%) were non- functional. In addition 39% and 31% of the pumped piped water for homes and valley tanks were non-functional."], "type": "table"}}, {"content": "273", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["5", "Amudat DLG **Opinion** Qualified", "\u2022 UGX.196.8million was unaccounted for by year end. \u2022 There was a shortfall in releases amounting to UGX.1.75bn representing 12%. \u2022 Status review of implementation of planned outputs revealed that UgIFT, URF (Routine mechanized maintenance), NUSAF 3, YLP and UWEP were ongoing, 100%, 100%, 74.4% and 0% respectively. \u2022 Pension liability of UGX.33.8million was outstanding at year end. \u2022 Under UgIFT, the district made an over commitment of UGX.0.414bn in the contract for construction of Pokot Girls Seed Secondary School and the contractor did not execute a performance security while the school lacks a land title. \u2022 Under NUSAF-3, there was delayed disbursement of UGX.2.3Bn to the district and hence there were no funds transferred to the groups. \u2022 Under URF, field inspection revealed some impassable sections of the road. \u2022 Under YLP, I noted a recovery rate of only 32.6% of the funds disbursed in FY 2016/2017 and 2018/2019 and the District failed to transfer UGX.10.7M of the recovered funds to BOU. In addition there was no repayment ledger."], ["6", "Moroto DLG **Opinion** Qualified", "\u2022 UGX.0.446bn was Mischarged expenditure during the year. \u2022 Funds to the tune of UGX.0.534bn were unaccounted for. \u2022 UGX.0.346bn payables were undisclosed \u2022 There was a shortfall in releases amounting to UGX.5.8bn representing 25%. \u2022 I noted full implementation of planned outputs under different two projects (URF (Routine mechanized and manual maintenance and NUSAF 3) and partial implementation of YLP and UWEP at 82.6% and 56.41% respectively. \u2022 Under NUSAF-3, I noted delayed disbursement of funds and delayed implementation of activities worth UGX.342million by seven groups to whom funds had been disbursed. \u2022 Under URF, field inspection revealed impassable and non-motorable road sections. \u2022 Under YLP, I noted a recovery rate of only 43.2% of the funds disbursed from FY 2016/2017 to 2018/2019 and one of the two youth groups inspected did not have a log book for the motorbike purchased and the second group did not avail cattle for inspection."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Unqualified", "SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX.7.7bn representing 37%. Further, the entity over spent by UGX.0.324bn. \u2022 I noted full and partial implementation of planned outputs under different projects i.e. UgIFT and URF at 100% while NUSAF 3 and YLP were at 61% and 94% respectively. \u2022 Under NUSAF-3, I noted undisbursed funds of UGX.1.42bn to 45 groups due to a delay by the Ministry to transfer funds. Inspection of some subprojects revealed lack of accountability of money spent, poor records and failure to adhere to procurement guidelines. Project assets inspected were not properly managed and some were not availed for audit verification. \u2022 Under URF, field inspection revealed impassable road sections due to failure to install culverts, growing bushes due to heavy rains and incomplete road sections. \u2022 Under YLP, I noted a recovery rate of only 49% of the funds disbursed from FY 2014/2015 to date. Inspection of two groups revealed lack of financing agreements in place, poor records management and selected members had not been trained on repayment terms. \u2022 The district awarded VAT amounting to UGX.153.3million to 42 companies which had not registered for VAT. \u2022 I noted incomplete works for construction of motorised pump boreholes three months after contract expected completion date and thus communities could not realise the benefits. \u2022 I noted staffing gaps of 55% out of the approved staffing level of 322 positions. \u2022 There was lack of land titles for sub-county offices and main District. \u2022 I noted irregular payment of personal expenses through the imprest bank account worth UGX.859.8million and UGX.237.1million was paid in excess of monthly imprest limit."], "type": "table"}}, {"content": "274", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["7", "Kaabong DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.4.82bn representing 16% of approved budget. \u2022 The District planned outputs were not well analyzed as required to enable me evaluate the extent of attainment of planned outputs. Sample review of projects revealed that YLP and URF (maintenance) achieved all outputs while emergency works, UWEP and NUSAF 3 performed at 48%, 82% and 82% respectively. \u2022 Under URF field inspection I noted road sections had been destroyed by cows and oxen during the rainy season for works under routine mechanized maintenance and substandard works were noted under emergency works with overgrown grass on road sections. \u2022 Under NUSAF-3, there was a delayed disbursement of UGX.6.2bn received in third quarter by 75 days and the project lacked vital records and therefore could not confirm if funds were utilized as intended. The project assets were nonfunctional due to lack of maintenance. \u2022 Under YLP, I noted a recovery rate of only 41.2% for the financial years 2013/2014 to 2015/2016. An analysis of 2 groups revealed that one group could not be traced and had not repaid any amount whereas the second group had shared the money. There were no repayments ledgers in place hindering recovery follow up. \u2022 Under UWEP, one beneficiary group could not avail a motorcycle for audit inspection while another beneficiary group had changed enterprise after withdrawing all the funds. \u2022 There were no land titles for the district land. \u2022 UGX.0.241bn was paid as VAT to 10 companies not registered for VAT. \u2022 Inspection of Kaabong Hospital revealed payment for cleaning services without certification of daily works."], ["8", "Nabilatuk DLG **Opinion** Unqualified", "\u2022 The entity received 100% of all funds but remained with unspent balance of UGX.1bn representing an absorption level of 88.1%. \u2022 The District implementation level for UgIFT, URF, UWEP and YLP 100%, 100% for 72% and 48% respectively. \u2022 UGX.0.216bn payables were outstanding at year end. \u2022 Under UgIFT, I noted a contract price of 2.3bn that was over the cost of UGX.1.9bn provided by guidelines and the contractor for the seed school did not provide a performance security. \u2022 Under UWEP, there was a shortfall in funds by 13% and inspection of some groups revealed non implementation of activities given that the groups shared money amongst themselves and no trainings were carried out to provide technical guidance and lack of financial records. \u2022 Under YLP, inspection of some groups revealed non implementation of activities, diversion of funds to unapproved projects, disintegration of groups and retention of some funds at sub- counties. \u2022 Under URF, inspection revealed poor backfilling of culvert line headwalls poorly resulting in soils being washed away and exposing the culverts to breakage. \u2022 I noted that out of 341 approved posts for the traditional and Health staff, 168 (51%) were vacant."], ["9", "Kotido MC", "\u2022 There was a shortfall in releases amounting to UGX.0.79bn representing 12%. Further, the entity remained with unspent balance of UGX.0.617bn representing an absorption level of 89.4%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UWEP, the district recovered only 14% of the expected funds. \u2022 VAT amounting to UGX.0.074bn was awarded to 3 companies which had either not registered or been deregistered due to non-compliance. \u2022 I noted over commitment for the construction of Katikekile Seed School by UGX.20million and the district did not obtain a land title before commencing construction. \u2022 Under water for production, the district failed to provide post construction support for 3 boreholes which did not have protection walls. \u2022 Payroll review revealed UGX. 5.3million was paid to persons not on the payroll, UGX.7.5 was over payments of salary while UGX.35.3 were salary underpayments."], "type": "table"}}, {"content": [["7", "Kaabong DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.4.82bn representing 16% of approved budget. \u2022 The District planned outputs were not well analyzed as required to enable me evaluate the extent of attainment of planned outputs. Sample review of projects revealed that YLP and URF (maintenance) achieved all outputs while emergency works, UWEP and NUSAF 3 performed at 48%, 82% and 82% respectively. \u2022 Under URF field inspection I noted road sections had been destroyed by cows and oxen during the rainy season for works under routine mechanized maintenance and substandard works were noted under emergency works with overgrown grass on road sections. \u2022 Under NUSAF-3, there was a delayed disbursement of UGX.6.2bn received in third quarter by 75 days and the project lacked vital records and therefore could not confirm if funds were utilized as intended. The project assets were nonfunctional due to lack of maintenance. \u2022 Under YLP, I noted a recovery rate of only 41.2% for the financial years 2013/2014 to 2015/2016. An analysis of 2 groups revealed that one group could not be traced and had not repaid any amount whereas the second group had shared the money. There were no repayments ledgers in place hindering recovery follow up. \u2022 Under UWEP, one beneficiary group could not avail a motorcycle for audit inspection while another beneficiary group had changed enterprise after withdrawing all the funds. \u2022 There were no land titles for the district land. \u2022 UGX.0.241bn was paid as VAT to 10 companies not registered for VAT. \u2022 Inspection of Kaabong Hospital revealed payment for cleaning services without certification of daily works."], ["8", "Nabilatuk DLG **Opinion** Unqualified", "\u2022 The entity received 100% of all funds but remained with unspent balance of UGX.1bn representing an absorption level of 88.1%. \u2022 The District implementation level for UgIFT, URF, UWEP and YLP 100%, 100% for 72% and 48% respectively. \u2022 UGX.0.216bn payables were outstanding at year end. \u2022 Under UgIFT, I noted a contract price of 2.3bn that was over the cost of UGX.1.9bn provided by guidelines and the contractor for the seed school did not provide a performance security. \u2022 Under UWEP, there was a shortfall in funds by 13% and inspection of some groups revealed non implementation of activities given that the groups shared money amongst themselves and no trainings were carried out to provide technical guidance and lack of financial records. \u2022 Under YLP, inspection of some groups revealed non implementation of activities, diversion of funds to unapproved projects, disintegration of groups and retention of some funds at sub- counties. \u2022 Under URF, inspection revealed poor backfilling of culvert line headwalls poorly resulting in soils being washed away and exposing the culverts to breakage. \u2022 I noted that out of 341 approved posts for the traditional and Health staff, 168 (51%) were vacant."], ["9", "Kotido MC", "\u2022 There was a shortfall in releases amounting to UGX.0.79bn representing 12%. Further, the entity remained with unspent balance of UGX.0.617bn representing an absorption level of 89.4%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UWEP, the district recovered only 14% of the expected funds. \u2022 VAT amounting to UGX.0.074bn was awarded to 3 companies which had either not registered or been deregistered due to non-compliance. \u2022 I noted over commitment for the construction of Katikekile Seed School by UGX.20million and the district did not obtain a land title before commencing construction. \u2022 Under water for production, the district failed to provide post construction support for 3 boreholes which did not have protection walls. \u2022 Payroll review revealed UGX. 5.3million was paid to persons not on the payroll, UGX.7.5 was over payments of salary while UGX.35.3 were salary underpayments."], "type": "table"}}, {"content": "275", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["10", "Moroto RRH **Opinion** Qualified", "\u2022 UGX.96million was unaccounted for by year end \u2022 UGX 39M incurred on pension and gratuity payments was unsupported. \u2022 There was a shortfall in releases amounting to UGX.0.643bn representing 9%of approved budget. Further, the entity remained with unspent balance of UGX.0.494bn representing an absorption level of 93%. \u2022 There was non-quantification of 6 outputs hindering measurement of performance. \u2022 UGX.0.16bn was Mischarged expenditure during the year. \u2022 I noted that 6 outputs were not quantified to enable measurement of performance. Further, the District implemented fully 4 of the 6 quantified outputs while 2 were partially implemented. \u2022 UGX.0.135bn payables remained outstanding at year end. \u2022 I noted excess expenditure on goods and services worth UGX0.132bn. \u2022 There was overpayment of salaries to the tune of UGX.0.162bn. \u2022 UGX 72M payment of taxable arrears was unsupported \u2022 Out of 370 staff posts, 126 posts are vacant representing of 34% staff shortage. \u2022 I noted Irregular composition of the contracts committee by an officer who acted on behalf of the solicitor General and also participated in approval of the contract. \u2022 I noted delayed disposal of expired drugs since 2017. \u2022 There was shortage of medical equipment and poor working condition of available medical equipment hindering service delivery. \u2022 I noted that 58 staff were residing under temporary Iron-sheet shelters and uniports while 21 were not assigned any house."], ["11", "Moroto MC **Opinion** Qualified", "\u2022 UGX.1bn was unaccounted for funds during the year \u2022 UGX.1.86bn payables were unsupported. \u2022 There was a shortfall in releases amounting to UGX.0.603bn representing 11%. \u2022 I noted full implementation of the planned outputs under USMID, URF routine manual maintenance and SFG and partial implementation of UWEP (80%) with unimplemented outputs under URF periodic maintenance and YLP. \u2022 UGX.162.7million was Pension liability outstanding at year end. \u2022 UGX. 107.8million was overpaid on supervision of Moroto Bus Terminal civil works contract \u2022 Under URF, the contractor was irregularly advanced 68% of funds for periodic maintenance and some road sections were poorly done and remained incomplete. \u2022 Under YLP, I noted a recovery rate of only 37% of the funds disbursed from the financial year 2016/2017 to 2018/2019. \u2022 Under UWEP, the recovery rate was low and inspection of one group revealed a change in names making it hard to confirm its existence. \u2022 I noted direct procurements worth UGX.0.471bn which eliminated competition. \u2022 UGX.13.6M was paid as VAT to a not registered firm for supervision of Moroto Bus terminal civil works."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 The status of implementation of planned outputs under different projects was as follows; (URF (Routine mechanized maintenance 54.8%, Routine manual maintenance 68%, Periodic maintenance 0%, YLP 97% and UWEP 78%) \u2022 Under URF, the entity did not conduct quality tests on materials that were utilized on road maintenance and i observed that Council does not have capacity and equipment to undertake tarmac works on the road hence the minimal works undertaken. In addition there was no site ledger for the materials taken on site. \u2022 Under YLP, there was no repayment ledger in place. \u2022 Under UWEP, most of the approved projects failed to access funding due to budget cuts."], "type": "table"}}, {"content": [["10", "Moroto RRH **Opinion** Qualified", "\u2022 UGX.96million was unaccounted for by year end \u2022 UGX 39M incurred on pension and gratuity payments was unsupported. \u2022 There was a shortfall in releases amounting to UGX.0.643bn representing 9%of approved budget. Further, the entity remained with unspent balance of UGX.0.494bn representing an absorption level of 93%. \u2022 There was non-quantification of 6 outputs hindering measurement of performance. \u2022 UGX.0.16bn was Mischarged expenditure during the year. \u2022 I noted that 6 outputs were not quantified to enable measurement of performance. Further, the District implemented fully 4 of the 6 quantified outputs while 2 were partially implemented. \u2022 UGX.0.135bn payables remained outstanding at year end. \u2022 I noted excess expenditure on goods and services worth UGX0.132bn. \u2022 There was overpayment of salaries to the tune of UGX.0.162bn. \u2022 UGX 72M payment of taxable arrears was unsupported \u2022 Out of 370 staff posts, 126 posts are vacant representing of 34% staff shortage. \u2022 I noted Irregular composition of the contracts committee by an officer who acted on behalf of the solicitor General and also participated in approval of the contract. \u2022 I noted delayed disposal of expired drugs since 2017. \u2022 There was shortage of medical equipment and poor working condition of available medical equipment hindering service delivery. \u2022 I noted that 58 staff were residing under temporary Iron-sheet shelters and uniports while 21 were not assigned any house."], ["11", "Moroto MC **Opinion** Qualified", "\u2022 UGX.1bn was unaccounted for funds during the year \u2022 UGX.1.86bn payables were unsupported. \u2022 There was a shortfall in releases amounting to UGX.0.603bn representing 11%. \u2022 I noted full implementation of the planned outputs under USMID, URF routine manual maintenance and SFG and partial implementation of UWEP (80%) with unimplemented outputs under URF periodic maintenance and YLP. \u2022 UGX.162.7million was Pension liability outstanding at year end. \u2022 UGX. 107.8million was overpaid on supervision of Moroto Bus Terminal civil works contract \u2022 Under URF, the contractor was irregularly advanced 68% of funds for periodic maintenance and some road sections were poorly done and remained incomplete. \u2022 Under YLP, I noted a recovery rate of only 37% of the funds disbursed from the financial year 2016/2017 to 2018/2019. \u2022 Under UWEP, the recovery rate was low and inspection of one group revealed a change in names making it hard to confirm its existence. \u2022 I noted direct procurements worth UGX.0.471bn which eliminated competition. \u2022 UGX.13.6M was paid as VAT to a not registered firm for supervision of Moroto Bus terminal civil works."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 The status of implementation of planned outputs under different projects was as follows; (URF (Routine mechanized maintenance 54.8%, Routine manual maintenance 68%, Periodic maintenance 0%, YLP 97% and UWEP 78%) \u2022 Under URF, the entity did not conduct quality tests on materials that were utilized on road maintenance and i observed that Council does not have capacity and equipment to undertake tarmac works on the road hence the minimal works undertaken. In addition there was no site ledger for the materials taken on site. \u2022 Under YLP, there was no repayment ledger in place. \u2022 Under UWEP, most of the approved projects failed to access funding due to budget cuts."], "type": "table"}}, {"content": "276", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["", "**SOROTI BRANCH**", ""], ["1", "Bukedea DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.379 Bn representing 1.42% of the budget. Further, the entity remained with unspent balance of UGX.0.298Bn. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (1) were fully achieved while (4) were partially implemented. \u2022 I noted that the district did receive any donor funding despite budgeting for UGX 0.243 bn \u2022 The district had UGX.0.399 bn as pension arrears by the end of the year under review. \u2022 The district had UGX.9,713,000 as non-accounted for funds by the end of the year under review. \u2022 The district made overpayment of salary worth UGX.2,293,12 in the period under review. \u2022 945 hectares of district land in nine locations had not been secured by titling hence the risk of encroachment and disputes. \u2022 Works under UgIFT were ongoing with one of the structures at plastering of the walls, the other at ring beam level while the last one at foundation level. \u2022 Under NUSAF-3 UGX.1.222bn was used to support 35 beneficiary sub-groups. I noted that UGX.0.442bn had not been withdrawn from the bank accounts, which negatively affects project implementation. Out of the 5 subprojects inspected I noted poor participation and opposition of projects by some group members and non-functional project assets. \u2022 Field inspections Under URF revealed sections of some roads were poorly managed as evidenced by the failure to install culverts, failure to spread murram, nonuse of murram and low-cost sealing. \u2022 I noted a recovery rate of only 18.58% of the funds disbursed in FY 2014/2015 to 2017/2018 under the YLP project. In addition, two of the groups that received funds just shared the funds among the members. \u2022 Under UWEP, I noted that groups repaid only 44% of the total of disbursement in the FYs 2016/17 to 2017/18. Two women groups received project funds which were shared amongst group members since no approved project was carried out. \u2022 Under water for production, I noted non-functional water sources. \u2022 Inspection of Atutur hospital revealed that the hospital has shortage of medical equipment and nonfunctional medical equipment."], ["2", "Soroti DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.07Bn representing 3.82%. Further, the entity remained with unspent balance of UGX.3.68Bn representing an over absorption level of 114%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Entity failed to pay pension to respective pensioners worth UGX.4.19bn in the year under review \u2022 Entity had 30 pending and on-going court cases, some dating as far back as 2011. None was disposed in the year under review. \u2022 175 plots of district land on seven locations had not been secured by titling hence the risk of encroachment and disputes. \u2022 Works under UgIFT were ongoing with one of the structures at ring beam level while the other was not yet started yet funds of UGX.0.551bn had already been advanced. \u2022 Under NUSAF-3 UGX.2.111bn was used to support 64 beneficiary sub-groups. I noted that UGX.0.530bn had not been withdrawn from the bank accounts, which negatively affects project implementation. I noted poor management and incomplete works on CARs. \u2022 Under URF field inspection revealed sections of some roads were poorly maintained with eroded shoulders, lack of off-shoots, water logged sections and poor compaction of murram. \u2022 Under YLP, I noted a recovery rate of only 34% of the funds disbursed in FY 2014/2015 to 2015/2016. Besides two youth groups received project funds but one group disintegrated."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under USMID-AF, the council failed to avail work plans and budget for funds spent worth UGX.0.977bn under the project."], "type": "table"}}, {"content": [["", "**SOROTI BRANCH**", ""], ["1", "Bukedea DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.379 Bn representing 1.42% of the budget. Further, the entity remained with unspent balance of UGX.0.298Bn. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (1) were fully achieved while (4) were partially implemented. \u2022 I noted that the district did receive any donor funding despite budgeting for UGX 0.243 bn \u2022 The district had UGX.0.399 bn as pension arrears by the end of the year under review. \u2022 The district had UGX.9,713,000 as non-accounted for funds by the end of the year under review. \u2022 The district made overpayment of salary worth UGX.2,293,12 in the period under review. \u2022 945 hectares of district land in nine locations had not been secured by titling hence the risk of encroachment and disputes. \u2022 Works under UgIFT were ongoing with one of the structures at plastering of the walls, the other at ring beam level while the last one at foundation level. \u2022 Under NUSAF-3 UGX.1.222bn was used to support 35 beneficiary sub-groups. I noted that UGX.0.442bn had not been withdrawn from the bank accounts, which negatively affects project implementation. Out of the 5 subprojects inspected I noted poor participation and opposition of projects by some group members and non-functional project assets. \u2022 Field inspections Under URF revealed sections of some roads were poorly managed as evidenced by the failure to install culverts, failure to spread murram, nonuse of murram and low-cost sealing. \u2022 I noted a recovery rate of only 18.58% of the funds disbursed in FY 2014/2015 to 2017/2018 under the YLP project. In addition, two of the groups that received funds just shared the funds among the members. \u2022 Under UWEP, I noted that groups repaid only 44% of the total of disbursement in the FYs 2016/17 to 2017/18. Two women groups received project funds which were shared amongst group members since no approved project was carried out. \u2022 Under water for production, I noted non-functional water sources. \u2022 Inspection of Atutur hospital revealed that the hospital has shortage of medical equipment and nonfunctional medical equipment."], ["2", "Soroti DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.07Bn representing 3.82%. Further, the entity remained with unspent balance of UGX.3.68Bn representing an over absorption level of 114%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Entity failed to pay pension to respective pensioners worth UGX.4.19bn in the year under review \u2022 Entity had 30 pending and on-going court cases, some dating as far back as 2011. None was disposed in the year under review. \u2022 175 plots of district land on seven locations had not been secured by titling hence the risk of encroachment and disputes. \u2022 Works under UgIFT were ongoing with one of the structures at ring beam level while the other was not yet started yet funds of UGX.0.551bn had already been advanced. \u2022 Under NUSAF-3 UGX.2.111bn was used to support 64 beneficiary sub-groups. I noted that UGX.0.530bn had not been withdrawn from the bank accounts, which negatively affects project implementation. I noted poor management and incomplete works on CARs. \u2022 Under URF field inspection revealed sections of some roads were poorly maintained with eroded shoulders, lack of off-shoots, water logged sections and poor compaction of murram. \u2022 Under YLP, I noted a recovery rate of only 34% of the funds disbursed in FY 2014/2015 to 2015/2016. Besides two youth groups received project funds but one group disintegrated."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under USMID-AF, the council failed to avail work plans and budget for funds spent worth UGX.0.977bn under the project."], "type": "table"}}, {"content": "277", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["3", "Kaberamaido DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.27Bn representing 5% of the budget. Further, the entity remained with unspent balance of UGX.0.956Bn representing an absorption level of 96%. I also noted diversion of funds worth UGX.32,064,904. \u2022 The entire five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) were fully implemented. \u2022 Out of the budgeted donor funding of UGX.1.097bn only UGX.0.667Bn was received representing 60.79% was received. \u2022 I noted a delay of 22 days in the procurement process under UgIFT and works at one of the structures was at foundation level. \u2022 Under NUSAF-3 UGX.1.718bn was used to support 45 beneficiary sub-groups. Out of the 8 subprojects inspected I noted implementation challenges such as failure to implement activities, underutilization of project funds, delayed implementation of projects and incomplete works on CARs \u2022 URF field inspection revealed sections of some roads worked on were poorly maintained with overgrown grass. \u2022 I noted a recovery rate of only 17% of the funds disbursed in FY 2014/2015 to 2018/2019. There were also a number of implementation challenges such as youth changing locations, misuse of funds, disintegration of some groups, failure to payback and misinterpretation of the funds received for political handouts. \u2022 Under UWEP, I noted that groups repaid only 16% of the total of disbursement in the FYs 2016/17 to 2018/19. Out of the total recoveries of UGX.32,868,400 only UGX26,300,000 was transferred to revolving fund account."], ["4", "Dokolo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.3.340Bn representing 14.37% of the budget. Further, the entity had unspent balance of UGX.0.145Bn representing an absorption level of 100.7%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (1) were fully achieved while (4) were partially implemented. \u2022 Out of the budgeted donor funding of UGX.0.544bn only UGX.36, 952,500 representing 6.8% was received. \u2022 Entity had UGX.15, 468,711 pension arrears by the end of the year under review. \u2022 Works under UgIFT were ongoing with one of the structures abandoned at roofing level and the other works had been delayed hence not started. \u2022 Under NUSAF-3 UGX.1.077bn was used to support 34 beneficiary sub-groups. Out of the 3 subprojects inspected I noted poor management of projects, incomplete works with dumped culverts and lack of signposts on CARs. Besides, there are nonfunctional project assets. \u2022 Under URF field inspection revealed sections of some roads which were poorly managed with spots of poor compaction of murram and low-cost sealing. \u2022 I noted a recovery rate of only 71% of the funds disbursed in FY 2014/2015 to 2015/2016. Besides, implantation challenges included, killer diseases under the piggery projects, effects of the weather to the agriculture projects, loss of interest in YLP funds and groups received project funds which were shared amongst group members. \u2022 Under UWEP, I noted that groups repaid only 45% of the total of disbursement in the FYs 2016/17 to 2018/19. I also noted other implantation challenges such as droughts, price fluctuations, disappearance of chairpersons on receipts of the monies, change of business than those approved, non-active groups and groups received project funds which were shared amongst group members. \u2022 Under water for production the district received UGX.0.257bn for water sector activities; however I noted non-functional water sources and poorly maintained boreholes."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UWEP, I noted that groups repaid only 44.8% of the total of disbursement in the FYs 2017/18 to 2018/19. \u2022 Under water for production, I noted non-functional water sources."], "type": "table"}}, {"content": [["3", "Kaberamaido DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.27Bn representing 5% of the budget. Further, the entity remained with unspent balance of UGX.0.956Bn representing an absorption level of 96%. I also noted diversion of funds worth UGX.32,064,904. \u2022 The entire five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) were fully implemented. \u2022 Out of the budgeted donor funding of UGX.1.097bn only UGX.0.667Bn was received representing 60.79% was received. \u2022 I noted a delay of 22 days in the procurement process under UgIFT and works at one of the structures was at foundation level. \u2022 Under NUSAF-3 UGX.1.718bn was used to support 45 beneficiary sub-groups. Out of the 8 subprojects inspected I noted implementation challenges such as failure to implement activities, underutilization of project funds, delayed implementation of projects and incomplete works on CARs \u2022 URF field inspection revealed sections of some roads worked on were poorly maintained with overgrown grass. \u2022 I noted a recovery rate of only 17% of the funds disbursed in FY 2014/2015 to 2018/2019. There were also a number of implementation challenges such as youth changing locations, misuse of funds, disintegration of some groups, failure to payback and misinterpretation of the funds received for political handouts. \u2022 Under UWEP, I noted that groups repaid only 16% of the total of disbursement in the FYs 2016/17 to 2018/19. Out of the total recoveries of UGX.32,868,400 only UGX26,300,000 was transferred to revolving fund account."], ["4", "Dokolo DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.3.340Bn representing 14.37% of the budget. Further, the entity had unspent balance of UGX.0.145Bn representing an absorption level of 100.7%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (1) were fully achieved while (4) were partially implemented. \u2022 Out of the budgeted donor funding of UGX.0.544bn only UGX.36, 952,500 representing 6.8% was received. \u2022 Entity had UGX.15, 468,711 pension arrears by the end of the year under review. \u2022 Works under UgIFT were ongoing with one of the structures abandoned at roofing level and the other works had been delayed hence not started. \u2022 Under NUSAF-3 UGX.1.077bn was used to support 34 beneficiary sub-groups. Out of the 3 subprojects inspected I noted poor management of projects, incomplete works with dumped culverts and lack of signposts on CARs. Besides, there are nonfunctional project assets. \u2022 Under URF field inspection revealed sections of some roads which were poorly managed with spots of poor compaction of murram and low-cost sealing. \u2022 I noted a recovery rate of only 71% of the funds disbursed in FY 2014/2015 to 2015/2016. Besides, implantation challenges included, killer diseases under the piggery projects, effects of the weather to the agriculture projects, loss of interest in YLP funds and groups received project funds which were shared amongst group members. \u2022 Under UWEP, I noted that groups repaid only 45% of the total of disbursement in the FYs 2016/17 to 2018/19. I also noted other implantation challenges such as droughts, price fluctuations, disappearance of chairpersons on receipts of the monies, change of business than those approved, non-active groups and groups received project funds which were shared amongst group members. \u2022 Under water for production the district received UGX.0.257bn for water sector activities; however I noted non-functional water sources and poorly maintained boreholes."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UWEP, I noted that groups repaid only 44.8% of the total of disbursement in the FYs 2017/18 to 2018/19. \u2022 Under water for production, I noted non-functional water sources."], "type": "table"}}, {"content": "278", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["6", "Kumi DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.49Bn representing 5.5% under release. Further, the entity remained with unspent balance of UGX.0.747Bn representing an absorption level of 97%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Out of the budgeted donor funding of UGX.90,654,000m only UGX.15,343,500m representing 16.93% was received. \u2022 Entity had 21 pending and on-going court cases, some dating as far back as 2005. None was disposed in the year under review. \u2022 6 hectares of district land on seven locations had not been secured by titling hence the risk of encroachment and disputes. \u2022 Works under UgIFT, a 2 stance VIP latrine had not been erected yet funds had already been paid. \u2022 Under NUSAF-3 UGX.2.225bn was used to support 32 beneficiary sub-groups. I noted that UGX.75,974,550 had not been withdrawn from the bank accounts, which negatively affects project implementation. Out of the 3 subprojects inspected I noted poor management of projects and incomplete works on CARs \u2022 Under URF field inspection revealed sections of some roads were poorly maintained with overgrown bushes and silted culverts affecting the flow of rainwater. In addition, I observed incomplete works on projects. \u2022 UGX.0.320bn was received to construct five teachers\u2019 staff houses in Nyero sub-county, however I noted that the construction works of the kitchen, reservoir tank and the environmental restoration had not been done."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN 5", "LOCAL GOVERNMENTS Katakwi DLG Opinion Unqualified", "SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX. 2.86Bn representing 10.65% under release. Further, the entity remained with unspent balance of UGX.0.215Bn representing an absorption level of 99.11%. \u2022 Out of the four projects inspected (UgIFT, NUSAF 3, YLP and UWEP programme) (1) was fully achieved while (3) were partially implemented. \u2022 Out of the budgeted donor funding of UGX1.757bn only UGX.93,129,836m representing 5% was received. \u2022 Entity had un-remitted WHT arrears worth UGX.2,269,760m by the close of the year under review. \u2022 The Entity had non-accounted for funds worth UGX.6,910,638m by the close of the year under review. \u2022 Under NUSAF-3 UGX.1.735bn was used to support 35 beneficiary sub-groups. I noted that only 6 groups had fully implemented the activities. I noted that funds worth UGX.36,000,000 meant for NUSAF 3 subprojects was transferred to two Sub-county accounts. Out of the 3 subprojects inspected I noted poor management of projects and incomplete works on CARs \u2022 Under URF field inspection revealed that sections of some roads were poorly maintained with swampy and flooded sections making some roads sections impassable. \u2022 I noted a delay of 118 days in disbursement of YLP funds from the districts to beneficiaries. Further, I noted a recovery rate of only 13.56% of the funds disbursed in FY 2015/2016 to 2018/2019. I noted that UGX.0.8bn had been recovered by 30/6/2018 but not transferred to the national revolving fund. \u2022 I noted a delay of 222 days in disbursement of funds from the districts to beneficiaries Under UWEP, the groups had repaid only 20% of the total of disbursement in the FYs 2015/16 to 2018/19. \u2022 Inspection of Katakwi hospital revealed that the hospital has nonfunctional medical equipment\u2019s and drug stock outs. \u2022 Entity had grounded assets with no plans to resort them to useable conditions."], "type": "table"}}, {"content": "279", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["7", "Amolatar DLG **Opinion** Qualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.564Bn representing 8% under release. Further, the entity remained with unspent balance of UGX.0.394Bn representing an absorption level of 98%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Out of the budgeted donor funding of UGX.147m only UGX.84,246,413m representing 57% of the budget was received. \u2022 11 pieces of the district land in seven locations had not been secured by titling hence the risk of encroachment and disputes. \u2022 Works under UgIFT were ongoing with one of the structures which was at ring beam abandoned. \u2022 Under NUSAF-3 UGX.0.962bn was used to support 39 beneficiary sub-groups. I noted that UGX.0.407bn had not been withdrawn from the bank accounts, which negatively affects project implementation. Out of the 4 subprojects inspected I noted poor graveled road sections, not sprayed murram, lack of side drains, poorly leveled platforms, in some projects, seedlings were not yet bought and works were incomplete on CARs \u2022 Under URF, field inspection revealed sections of some roads were poorly maintained with overgrown bushes, washed away murram, swampy road sections and silted culverts affecting the flow of rainwater. In addition I noted cases of non-constitution of district road committees. \u2022 I noted a delay of 21 days in disbursement of YLP funds from the districts to beneficiaries. Further, I noted a recovery rate of only 24% of the funds disbursed in FY 2014/2015 to 2015/2016. \u2022 Under UWEP, I noted a delay of 4 months in disbursement of funds from the districts to beneficiaries. I noted that groups repaid only 25% of the total of disbursement in the FYs 2016/17 to 2017/18. Besides two women groups received project funds which were shared amongst group members. \u2022 Under water for production the district received UGX.0.242bn for water sector activities. I could however not examine the utilisation of part of these funds since the expenditure records were reported as stolen \u2022 Inspection of Amolatar HC IV revealed that the HC has challenges of drug stock outs."], ["8", "Kapelebyong DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.167bn representing 1.71% of the budget. Further, the entity remained with unspent balance of UGX.58,139,839 representing an absorption level of 99.4%. \u2022 Out of the eleven outputs including 3 projects inspected (URF, YLP and UWEP programme) (7) were fully achieved while (4) were partially implemented. \u2022 URF field inspection revealed sections of some roads were poorly maintained with lack of offshoots and swampy areas. \u2022 I noted a delay of 121 days in disbursement of YLP funds from the districts to beneficiaries. Further, I noted a recovery rate of only 26% of the funds disbursed in FY 2014/2015 to 2015/2016 while UGX.4,315,875m recovered was not yet transferred to the national revolving"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 I noted a delay of 80 days in disbursement of YLP funds from the districts to beneficiaries. Further, I noted a recovery rate of only 24% of the funds disbursed in FY 2015/2016 to 2017/2018. Two youth groups received project funds which were then shared amongst group members. \u2022 Under UWEP, projects funds worth UGX.0.0183bn meant for F/Y 2017/2018, were released to the district in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the projects. Further, I noted that groups repaid only 39% of the total of disbursement in the FYs 2016/17 to 2018/19. Two women groups received project funds which were shared amongst group members. \u2022 Inspection of Atutur hospital revealed that the hospital structure require a face-lift that estimated at UGX.0.842bn. The hospital also had challenges of understaffing (48%) and drug stock outs."], "type": "table"}}, {"content": [["7", "Amolatar DLG **Opinion** Qualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.564Bn representing 8% under release. Further, the entity remained with unspent balance of UGX.0.394Bn representing an absorption level of 98%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Out of the budgeted donor funding of UGX.147m only UGX.84,246,413m representing 57% of the budget was received. \u2022 11 pieces of the district land in seven locations had not been secured by titling hence the risk of encroachment and disputes. \u2022 Works under UgIFT were ongoing with one of the structures which was at ring beam abandoned. \u2022 Under NUSAF-3 UGX.0.962bn was used to support 39 beneficiary sub-groups. I noted that UGX.0.407bn had not been withdrawn from the bank accounts, which negatively affects project implementation. Out of the 4 subprojects inspected I noted poor graveled road sections, not sprayed murram, lack of side drains, poorly leveled platforms, in some projects, seedlings were not yet bought and works were incomplete on CARs \u2022 Under URF, field inspection revealed sections of some roads were poorly maintained with overgrown bushes, washed away murram, swampy road sections and silted culverts affecting the flow of rainwater. In addition I noted cases of non-constitution of district road committees. \u2022 I noted a delay of 21 days in disbursement of YLP funds from the districts to beneficiaries. Further, I noted a recovery rate of only 24% of the funds disbursed in FY 2014/2015 to 2015/2016. \u2022 Under UWEP, I noted a delay of 4 months in disbursement of funds from the districts to beneficiaries. I noted that groups repaid only 25% of the total of disbursement in the FYs 2016/17 to 2017/18. Besides two women groups received project funds which were shared amongst group members. \u2022 Under water for production the district received UGX.0.242bn for water sector activities. I could however not examine the utilisation of part of these funds since the expenditure records were reported as stolen \u2022 Inspection of Amolatar HC IV revealed that the HC has challenges of drug stock outs."], ["8", "Kapelebyong DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.167bn representing 1.71% of the budget. Further, the entity remained with unspent balance of UGX.58,139,839 representing an absorption level of 99.4%. \u2022 Out of the eleven outputs including 3 projects inspected (URF, YLP and UWEP programme) (7) were fully achieved while (4) were partially implemented. \u2022 URF field inspection revealed sections of some roads were poorly maintained with lack of offshoots and swampy areas. \u2022 I noted a delay of 121 days in disbursement of YLP funds from the districts to beneficiaries. Further, I noted a recovery rate of only 26% of the funds disbursed in FY 2014/2015 to 2015/2016 while UGX.4,315,875m recovered was not yet transferred to the national revolving"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 I noted a delay of 80 days in disbursement of YLP funds from the districts to beneficiaries. Further, I noted a recovery rate of only 24% of the funds disbursed in FY 2015/2016 to 2017/2018. Two youth groups received project funds which were then shared amongst group members. \u2022 Under UWEP, projects funds worth UGX.0.0183bn meant for F/Y 2017/2018, were released to the district in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the projects. Further, I noted that groups repaid only 39% of the total of disbursement in the FYs 2016/17 to 2018/19. Two women groups received project funds which were shared amongst group members. \u2022 Inspection of Atutur hospital revealed that the hospital structure require a face-lift that estimated at UGX.0.842bn. The hospital also had challenges of understaffing (48%) and drug stock outs."], "type": "table"}}, {"content": "280", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["9", "Serere DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.924Bn representing 6% under release. Further, the entity remained with unspent balance of UGX.0.132Bn representing an absorption level of 99.5%. \u2022 Out of the budgeted donor funding of UGX.0.580bn only UGX.0.256bn representing 44% was received. \u2022 Entity owes UGX.0.183bn and UGX.0.0573bn to pensioners and serving staff through pension and salary arrears respectively. \u2022 Under the special audit on teachers\u2019 salaries, 176 employees had accumulated unpaid salary arrears to a tune of UGX.0.351bn. \u2022 Works under UgIFT were ongoing with however there were delays noted on some structures. \u2022 Under NUSAF-3, I inspected 4 subprojects and noted cases of poor colligation of the roads, lack of compactions, lack of sign posts, delayed commencements of some projects and incomplete works on CARs. \u2022 Under URF field inspection, I noted sections of some road sides were poorly maintained with overgrown bushes, lack of off shoots and water logged sections. \u2022 Under YLP, I noted a recovery rate of only 26.5% of the funds disbursed in FY 2014/2015 to 2015/2016. I also noted that youth groups received project funds which were shared amongst group members. \u2022 Under UWEP, I noted that groups repaid only 3.9% of the total of disbursement so far made in the FYs 2016/17 to 2018/19. \u2022 Under water for production the district received UGX.0.442bn for water sector activities; however I noted non-functional water sources."], ["10", "Amuria DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 2.171Bn representing 9.05% of the budget. Further, the entity remained with unspent balance of UGX.0.711Bn representing an absorption level of 97%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Out of the budgeted donor funding of UGX.0.928bn only UGX.0.244bn representing 27% was received. \u2022 The district had 72 retired staff that had not accessed the pension payroll by the close of the year under review. \u2022 I noted that the district land title for Block 1, plot 86 and 87 at Okutoi road was missing from the district land registry. \u2022 My special audit on the lack of value for money for Agricultural extension services revealed the funds to a tune of UGX 3,951,680 were mischarged. \u2022 Works under UgIFT were ongoing however I noted incomplete structures and un-cleared surrounding environment. \u2022 Under NUSAF-3 UGX.1.921bn was used to support 67 beneficiary sub-groups out of which 3 subprojects had incomplete works."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS fund by the end of the year under review. The unremitted funds were in some cases paid to district councilors and this money was spent on personal business. \u2022 Under UWEP, I noted that groups repaid only 39% of the total of disbursement in the FYs 2017/18 to 2018/19. Further, UGX.5,985,875 was recovered but not transferred to revolving fund by year end. \u2022 Under water for production, I noted non-functional water sources. \u2022 Entity has 13 heads of departments in acting capacity beyond the statutory period. \u2022 Under capitation grant, I noted discrepancies in the district enrolment figures with the figures for the MoES."], "type": "table"}}, {"content": [["9", "Serere DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.924Bn representing 6% under release. Further, the entity remained with unspent balance of UGX.0.132Bn representing an absorption level of 99.5%. \u2022 Out of the budgeted donor funding of UGX.0.580bn only UGX.0.256bn representing 44% was received. \u2022 Entity owes UGX.0.183bn and UGX.0.0573bn to pensioners and serving staff through pension and salary arrears respectively. \u2022 Under the special audit on teachers\u2019 salaries, 176 employees had accumulated unpaid salary arrears to a tune of UGX.0.351bn. \u2022 Works under UgIFT were ongoing with however there were delays noted on some structures. \u2022 Under NUSAF-3, I inspected 4 subprojects and noted cases of poor colligation of the roads, lack of compactions, lack of sign posts, delayed commencements of some projects and incomplete works on CARs. \u2022 Under URF field inspection, I noted sections of some road sides were poorly maintained with overgrown bushes, lack of off shoots and water logged sections. \u2022 Under YLP, I noted a recovery rate of only 26.5% of the funds disbursed in FY 2014/2015 to 2015/2016. I also noted that youth groups received project funds which were shared amongst group members. \u2022 Under UWEP, I noted that groups repaid only 3.9% of the total of disbursement so far made in the FYs 2016/17 to 2018/19. \u2022 Under water for production the district received UGX.0.442bn for water sector activities; however I noted non-functional water sources."], ["10", "Amuria DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 2.171Bn representing 9.05% of the budget. Further, the entity remained with unspent balance of UGX.0.711Bn representing an absorption level of 97%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Out of the budgeted donor funding of UGX.0.928bn only UGX.0.244bn representing 27% was received. \u2022 The district had 72 retired staff that had not accessed the pension payroll by the close of the year under review. \u2022 I noted that the district land title for Block 1, plot 86 and 87 at Okutoi road was missing from the district land registry. \u2022 My special audit on the lack of value for money for Agricultural extension services revealed the funds to a tune of UGX 3,951,680 were mischarged. \u2022 Works under UgIFT were ongoing however I noted incomplete structures and un-cleared surrounding environment. \u2022 Under NUSAF-3 UGX.1.921bn was used to support 67 beneficiary sub-groups out of which 3 subprojects had incomplete works."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS fund by the end of the year under review. The unremitted funds were in some cases paid to district councilors and this money was spent on personal business. \u2022 Under UWEP, I noted that groups repaid only 39% of the total of disbursement in the FYs 2017/18 to 2018/19. Further, UGX.5,985,875 was recovered but not transferred to revolving fund by year end. \u2022 Under water for production, I noted non-functional water sources. \u2022 Entity has 13 heads of departments in acting capacity beyond the statutory period. \u2022 Under capitation grant, I noted discrepancies in the district enrolment figures with the figures for the MoES."], "type": "table"}}, {"content": "281", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["11", "Ngora DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.724Bn representing 4% under release. Further, the entity remained with unspent balance of UGX.0.155Bn representing an absorption level of 99%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Under NUSAF-3 UGX.0.812bn was used to support 27 beneficiary sub-groups. I noted that UGX.0.518bn had not been withdrawn from the bank accounts by the time of audit. \u2022 Under URF field inspection revealed sections of some roads were poorly maintained with silted culverts and lacking headwalls. \u2022 Under YLP, I noted a recovery rate of only 9% of the funds disbursed in FY 2015/2016 to 2018/2019. \u2022 Under UWEP, projects funds worth UGX.0.293 for 26 women groups meant for F/Y 2018/2019 was not received. Further, I noted that groups repaid only 14% of the total of disbursement in the FYs 2016/17 to 2017/18."], ["12", "Kumi MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.069Bn representing 15% under release. Further, the entity remained with unspent balance of UGX.0.288Bn representing an absorption level of 95%. \u2022 Out of the three projects inspected (URF, YLP and UWEP programme) (2) were fully achieved while (1) was not implemented. \u2022 Entity failed to remit deductions worth UGX.14,790,532m to respective banks as loans and UNATU subscriptions. \u2022 Under URF field inspection revealed excess expenditures, some road sections were poorly maintained with overgrown bushes, water logged spots and potholes and blocked road drainages. \u2022 I noted a recovery rate of only 33% of the funds disbursed in FY 2016/2017 to 2017/2018. \u2022 Under UWEP, I noted that groups repaid only 77.4% of the total of disbursement in the FYs 2016/17."], ["13", "Soroti MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 9.99Bn representing 47%. Further, the entity had overspent balance of UGX.1.645Bn representing an absorption level of 115%. \u2022 Out of the four projects inspected (USMID, URF, YLP and UWEP programme) (1) were fully achieved while (3) were partially implemented. \u2022 Works under USMID, the entity received zero funding for the year under review due to failure to meet the assessment criteria. \u2022 Under URF field inspection revealed excess expenditures, some roads sections lacked drainages hence prone to damage by running water, potholes, some roads were poorly maintained with overgrown bushes, lack of road signposts and low cost sealing. \u2022 Under YLP, I noted a recovery rate of only 21.3% of the funds disbursed in FY 2015/2016 to 2018/2019."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Field inspection revealed that Were-Asumuk road had excess expenditure of UGX.96,830,800, and no road signage. Sections of some of the other roads inspected were poorly maintained with overgrown grass, water logging, lack of off shoots and low cost sealing on projects. \u2022 I noted a recovery rate of only 24.75% of the funds disbursed in FY 2015/2016 under the NUSAF project. In a some of the cases reviewed, no recoveries had been done, in some cases, while in others no projects were started. \u2022 Under UWEP, projects funds meant for F/Y 2017/2018, were released to the district in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the projects. I further noted that groups repaid only 9.33% of the total of disbursement in the FYs 2016/17 to 2017/18. Besides two women groups received project funds. \u2022 Under water for production the district received UGX.0.332bn for water sector activities; however I noted non-functional water sources."], "type": "table"}}, {"content": [["11", "Ngora DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 0.724Bn representing 4% under release. Further, the entity remained with unspent balance of UGX.0.155Bn representing an absorption level of 99%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Under NUSAF-3 UGX.0.812bn was used to support 27 beneficiary sub-groups. I noted that UGX.0.518bn had not been withdrawn from the bank accounts by the time of audit. \u2022 Under URF field inspection revealed sections of some roads were poorly maintained with silted culverts and lacking headwalls. \u2022 Under YLP, I noted a recovery rate of only 9% of the funds disbursed in FY 2015/2016 to 2018/2019. \u2022 Under UWEP, projects funds worth UGX.0.293 for 26 women groups meant for F/Y 2018/2019 was not received. Further, I noted that groups repaid only 14% of the total of disbursement in the FYs 2016/17 to 2017/18."], ["12", "Kumi MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 1.069Bn representing 15% under release. Further, the entity remained with unspent balance of UGX.0.288Bn representing an absorption level of 95%. \u2022 Out of the three projects inspected (URF, YLP and UWEP programme) (2) were fully achieved while (1) was not implemented. \u2022 Entity failed to remit deductions worth UGX.14,790,532m to respective banks as loans and UNATU subscriptions. \u2022 Under URF field inspection revealed excess expenditures, some road sections were poorly maintained with overgrown bushes, water logged spots and potholes and blocked road drainages. \u2022 I noted a recovery rate of only 33% of the funds disbursed in FY 2016/2017 to 2017/2018. \u2022 Under UWEP, I noted that groups repaid only 77.4% of the total of disbursement in the FYs 2016/17."], ["13", "Soroti MC **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX. 9.99Bn representing 47%. Further, the entity had overspent balance of UGX.1.645Bn representing an absorption level of 115%. \u2022 Out of the four projects inspected (USMID, URF, YLP and UWEP programme) (1) were fully achieved while (3) were partially implemented. \u2022 Works under USMID, the entity received zero funding for the year under review due to failure to meet the assessment criteria. \u2022 Under URF field inspection revealed excess expenditures, some roads sections lacked drainages hence prone to damage by running water, potholes, some roads were poorly maintained with overgrown bushes, lack of road signposts and low cost sealing. \u2022 Under YLP, I noted a recovery rate of only 21.3% of the funds disbursed in FY 2015/2016 to 2018/2019."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Field inspection revealed that Were-Asumuk road had excess expenditure of UGX.96,830,800, and no road signage. Sections of some of the other roads inspected were poorly maintained with overgrown grass, water logging, lack of off shoots and low cost sealing on projects. \u2022 I noted a recovery rate of only 24.75% of the funds disbursed in FY 2015/2016 under the NUSAF project. In a some of the cases reviewed, no recoveries had been done, in some cases, while in others no projects were started. \u2022 Under UWEP, projects funds meant for F/Y 2017/2018, were released to the district in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the projects. I further noted that groups repaid only 9.33% of the total of disbursement in the FYs 2016/17 to 2017/18. Besides two women groups received project funds. \u2022 Under water for production the district received UGX.0.332bn for water sector activities; however I noted non-functional water sources."], "type": "table"}}, {"content": "282", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}, {"content": [["14", "Soroti RRH **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.33m representing 0.4% under release. Further, the entity remained with unspent balance of UGX.0.279Bn representing an absorption level of 97%. \u2022 Entity received off budget financing of UGX.0.352bn from which UGX.0.218bn was utilized. \u2022 I noted anomalies in the management of NTR by the entity for examples there were no receipts issues in some cases. \u2022 Entity deducted PAYE worth UGX.0.891bn and only UGX.0.882bn was remitted to URA. \u2022 Inspection of Soroti Regional referral hospital revealed that the hospital structure require a face- lift. \u2022 Soroti Regional referral hospital had challenges of understaffing (23%) and drug stock outs."], ["15", "Otuke DLG **Opinion** Unqualified", "\u2022 There was a shortfall in releases amounting to UGX.0.270Bn representing 1.74% under release. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (3) were fully achieved while (2) were partially implemented. \u2022 Out of the budgeted donor funding of UGX0.529bn only UGX0.182bn representing 34.4% was received. \u2022 Entity failed to pay pension to respective pensioners worth UGX0.235bn in the year under review \u2022 Entity had 12 pending and on-going court cases, some dating as far back as 2012. None was disposed in the year under review. \u2022 Works under UgIFT that were ongoing with one of the structures at roofing and plastering level were deserted. \u2022 Under NUSAF-3 UGX0.960bn was used to support 35 beneficiary sub-groups. I noted that UGX.0.280bn had not been withdrawn from the bank accounts, which negatively affects project implementation. I also noted poor management and incomplete works on CARs. \u2022 Under URF field inspection revealed sections of some roads were poorly maintained with overgrown grass, silted culverts, lack of off-shoots, water logged sections and poor compaction of murram. \u2022 Under YLP, I noted a recovery rate of only 25.46% of the funds disbursed in FY 2014/2015 to 2015/2016. I noted a delay of 82 days in disbursement of YLP funds from districts to beneficiaries. \u2022 Under UWEP, I noted that groups repaid only 50% of the total of disbursement in the FYs 2015/16 to 2016/2017. Besides two youth groups received project funds but one group disintegrated \u2022 Inspection of Anyalima P/S revealed incomplete and abandoned site works despite contract expiry and the payment of VAT refunds to non-registered VAT contractor."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2019", "columns": ["SN", "LOCAL GOVERNMENTS", "SUMMARY OF KEY FINDINGS \u2022 Under UWEP, I noted that funds disbursed to 22 groups, only 21.7% of the total of disbursement in the FYs 2016/17 to 2018/19 has been recovered. \u2022 I noted insufficient equipment\u2019s / facilities in garbage collection and disposals."], "type": "table"}}, {"content": "283", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS", "page": 231, "level": 3}}, {"headings_1": {"content": "SUMMARY OF KEY FINDINGS", "page": 219, "level": 2}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2019", "type": "paragraph"}}], "table_of_contents": [{"content": ["TABLE OF CONTENTS", "ABBREVIATIONS AND ACRONYMS - ix", "GLOSSARY OF TERMS - xi", "FOREWORD BY THE AUDITOR GENERAL - xii", "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT - 1", " 1.0 INTRODUCTION AND PURPOSE - 1", " 1.1 General Introduction - 1", " 1.2 Purpose - 1", "Summary of Audit Results 2 1.3", " 1.3.1 General Performance - 2", " 1.3.2 Summary of Opinions - 3", "PART 2: CONSOLIDATED FINANCIAL STATEMENTS - 4", " 2.0 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS - 4", "2.1 REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "CONSOLIDATED FINANCIAL STATEMENTS - 4", "Qualified Opinion - 4", "Basis of Qualified Opinion - 4", " 2.1.1 Mischarge of Expenditure \u2013 UGX.384,756,648,951 - 4", " 2.1.2 Unaccounted for Advances \u2013 UGX.19,522,744,433 - 4", "Key Audit Matter - 5", " 2.1.3 Implementation of the approved budget - 5", "Emphasis of Matter - 8", " 2.1.4 Expenditure on unbudgeted Domestic Arrears \u2013 UGX.266,993,803,318 - 8", " 2.1.5 Payables \u2013 UGX.3,334,699,967,995 - 8", " 2.1.6 Contingent Liabilities \u2013 UGX.10,782,352,998,158 - 9", " 2.1.7 Classified Expenditure - 9", "Other Matters - 9", " 2.1.8 Failure to Budget for Domestic Arrears - 9", " 2.1.9 Garnishee of Government funds - 9", " 2.1.10 Non-recapitalization of the Uganda Communications Employees\u2019 Pension Scheme - 10", " 2.1.11 Duplication of investments in ICT infrastructure - 11", " 2.1.12 Entities due for winding up - 12", " 2.1.13 Revenue leakages due to non-collaboration of Government entities - 13", " 2.1.14 Licensing of Gaming and Betting houses - 14", " 2.1.15 Un approved salary structures and organograms - 14", " 2.1.16 Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS - 15"], "page": 3}, {"content": ["2.1.17 Failure by the Government to Pay Taxes for Organizations granted tax benefits - UGX.863,238,754,669", "15", "Other Information - 16", "Responsibilities of Management for the Consolidated Financial Statements - 16", "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements - 17", "Other Reporting Responsibilities - 18", "Report on the Audit of Compliance with Legislation - 18", "2.2 REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "CONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH", "JUNE 2019 - 19", "Qualified Opinion - 19", "Basis for Qualified Opinion - 19", " 2.2.1 Unsupported adjustments to the statement of changes in equity worth UGX.13,882,193,895 - 19", " 2.2.2 Unsupported adjustment in the Cash-flow statement - 19", " 2.2.3 Inconsistencies in the reported figures - 19", "Key Audit Matters - 20", " 2.2.4 Implementation of Budget approved by Parliament - 21", "Emphasis of Matter - 23", " 2.2.5 Inadequate controls surrounding management of payables - 23", " 2.2.6 Unpaid Pension and Gratuity Arrears - 23", "Other Matters - 23", " 2.2.7 Funds not accounted for - 23", " 2.2.8 Borrowings - 24", "Other Reporting Responsibilities - 24", "2.3 REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "CONSOLIDATED FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE", "2019 \u2026 - 26", "Qualified Opinion - 26", "Basis for Qualified Opinion - 26", " 2.3.1 Misstatements in the consolidated financial statements - 26", "Key Audit Matters - 27", " 2.3.2 Implementation of Budget Approved by Parliament - 27", "Emphasis of Matter - 29", " 2.3.3 Payables, Borrowings and Pension Liabilities - 29", " 2.3.4 Receivables - 30", " 2.3.5 Unspent Salary balances - 30", "Other Matters - 31", " 2.3.6 Under Staffing - 31", "iv"], "page": 4}, {"content": [" 2.3.7 Failure to consolidate all the Municipal Councils - 31", "Other Reporting Responsibilities - 32", "2.4 REPORT OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED STATEMENT", "OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED", "30 TH JUNE 2019 - 33", "PART 3: RESULTS OF AUDIT OF THEMATIC AND FOCUS AREAS - 42", "Performance of the Approved 2018/19 Budget 42 3.1", " 3.1.1 Performance at the national level and selected MDAs - 42", " 3.1.2 Performance in the Local Governments - 45", "Compensations of Project Affected Persons (PAPS) and Acquisition of Right of Way 47 3.2", "Management of the National Backbone Project 48 3.3", " 3.3.1 Limited use of the NBI/EG infrastructure - 49", " 3.3.2 Limited use of the National data centre services - 49", " 3.3.3 Coverage of the NBI - 49", " 3.3.4 Underutilisation of the internet bandwidth - 49", " 3.3.5 Cost of the internet bandwidth - 50", " 3.4 Implementation of Performance Management Initiatives for Public Servants - 50", "Management of Petroleum Revenues and Recoverable Costs 51 3.5", "Management of Domestic Arrears 53 3.6", " 3.6.1 Outstanding domestic arrears - 53", " 3.6.2 Inadequate budget for domestic arrears - 54", "Management of Uganda Road Fund in Local Governments 54 3.7", " 3.7.1 Funding and expenditure of road fund activities - 54", " 3.8 Management of the Youth Livelihood Program (YLP) - 55", " 3.8.1 YLP at Ministry Level - 55", " 3.8.2 Youth Livelihood Programme in the Local Governments - 55", " 3.9 Management of Uganda Inter-Governmental Fiscal Transfers (UgIFT) - 57", " 3.9.1 Financial audit of UgIFT in Local Governments - 57", " 3.9.2 VFM report on UgIFT for the financial year 2017/18 - 59", " 3.10 Implementation of the Northern Uganda Social Action Fund III by Local Governments - 61", " 3.11 Management of Water for Consumption and Production in Local Governments - 62", " 3.12 Management of Uganda Women Entrepreneurship Programme in Local Governments - 63", "PART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS - 65", "VALUE FOR MONEY AND SPECIALISED AUDITS 65 4.0", "Value for Money Audit on production and productivity of the coffee sub sector 65 4.1", "4.2 Value for Money Audit on the effectiveness of import inspections by UNBS in the regulation and", "enforcement of product standards - 66"], "page": 5}, {"content": ["Value for Money Audit on implementation of Uganda Skills Development Facility (SDF) by the Private 4.3", "Sector Foundation Uganda - 67", "Value for Money Audit on licensing and enforcement of standards in downstream petroleum operations 4.4", "by Ministry of Energy and Mineral Development - 68", "Budget performance\u2013An assessment of delivery of planned outputs by the Works and Transport Sector 4.5", "during the financial year 2018/19 - 69", "4.6 Budget performance \u2013 an assessment of delivery of planned outputs by the Health Sector during the", "financial year 2018/19 - 71", "Value for Money Audit on compensation of Project Affected Persons under the Karuma and Isimba 4.7", "Hydropower Projects and associated transmission lines - 72", "Value for Money Audit on the impact of Uganda Reproductive Health Voucher Project implemented by 4.8", "the Ministry of Health - 74", "Regulation and promotion of safe and reliable maritime services in the Water Transport Sub-Sector 76 4.9", " 4.10 Implementation of Kalangala Infrastructure Services Project (KIS) - 77", "4.11 Follow-up report on the Value for Money Audit on implementation of National Content in the oil and gas", "sector - 80", "Baseline Value for Money audit of the Uganda Inter Governmental Fiscal Transfer Programme 81 4.12", "4.13 Value for Money audit of the Uganda Support to Municipal Infrastructure Development \u2013Additional", "Funding (USMID-AF) programme for the financial year 2017/18 - 83", "PART 5: SUMMARY OF ENGINEERING AUDITS - 84", "5.0 Audit of infrastructure projects during the financial year 2018-2019 implemented by Ministries", "Departments and Agencies - 84", "Technical/Engineering Audit of the rehabilitation and expansion of Kayunga and Yumbe hospitals 84 5.1", " 5.1.1 Kayunga hospital - 85", " 5.1.2 Yumbe hospital - 86", "5.2 Engineering Audit of a selected sample of road and bridge Projects implemented by Ministry of Works", "and Transport during the financial year 2018/19 - 87", "Technical/ Engineering Audit of the two projects implemented by Uganda Civil Aviation Authority 5.3", "(UCAA) - 91", " 5.3.1 Design and build of Entebbe International Airport upgrading and expansion project - 91", " 5.3.2 Modification of the Passenger Terminal Building at Entebbe International Airport - 94", "Engineering Audit of a selected sample of road development, bridge, rehabilitation and maintenance 5.4", "projects implemented by Uganda National Roads Authority (UNRA) during the year - 96", "Key Audit Findings - 97", "Technical/Engineering Audit of the construction of staff houses in selected health facilities in seven 5.5", "districts of Karamoja Region I.E Kaabong, Kotido, Abim, Moroto, Napak, Amudat and Nakapiripirit under the", "Karamoja Region Staff Housing Project (KRSHP) - 101", "PART 6: SECTORAL AND LOCAL GOVERNMENTS CROSS CUTTING FINDINGS - 104", " 6.0 KEY SECTORAL FINDINGS AND SUMMARY OF CROSS CUTTING ISSUES - 104", " 6.1 Agriculture Sector - 104"], "page": 6}, {"content": [" 6.2 Justice Law and Order Sector - 104", "Public Administration Sector 105 6.3", " 6.4 Public Sector Management - 107", " 6.5 Energy Sector - 108", " 6.6 Security Sector - 110", " 6.7 Lands Sector - 111", " 6.8 Accountability Sector - 112", " 6.9 Information Communication Technology Sector - 112", " 6.10 Trade Sector - 113", " 6.11 Gender and Social Development Sector - 113", " 6.12 Cross cutting findings in Local Governments - 114", "ANNEXURES - 115", "ANNEXURE 1: OTHER INFORMATION, ACCOUNTING OFFICER\u2019S AND MY RESPONSIBILITIES - 115", "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS - 117", "ANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS - 218", "ANNEXURE IV: REPORTS AND CONSOLIDATED GOVERNMENT OF UGANDA FINANCIAL STATEMENTS - 284"], "page": 7}, {"content": ["Table 1: Status of Audit performance for audit year 2019 - 2", "Table 2: Summary of Opinions - 3", "Table 3: Trend of Opinions for the last three years - 3", "Table 4: Showing budget performance findings - 6", "Table 5: Showing Inconsistencies in reported figures - 20", "Table 6: Showing differences in budget figures reported - 20", "Table 7: Showing Budget performance findings in districts - 21", "Table 8: Showing unaccounted for funds in districts - 24", "Table 9: Showing Misstatements in the consolidated financial statements of Municipal councils - 26", "Table 10: Showing budget performance findings in Municipalities - 28", "Table 11: Showing Payables, Borrowings and Pension Liabilities in Municipalities - 30", "Table 12: Showing Staffing Levels - 31", "Table 13: Showing Un-consolidated Municipalities - 31", "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement - 33", "Table 15: Showing entities not reported or disclosed in the consolidated summary statement - 34", "Table 16: Showing Profitability of Enterprises - 36", "Table 17: Showing Return on Assets - 37", "Table 18: Showing Enterprise Liquidity - 39", "Table 19: Showing Enterprise Gearing - 40", "Table 20: Showing Enterprises' ability to service loan obligations - 41", "Table 21: Showing revenue performance of local governments - 45", "Table 22: Showing Levels of absorption of funds by Local governments - 46", "Table 23: Showing trend of domestic arrears - 53", "Table 24: Showing performance per category of works - 54", "Table 25: Showing unrecovered YLP funds - 56", "Table 26: Showing Non-Functional water facilities - 62", "Table 27: Showing Summary of Engineering Audits undertaken - 84", "Table 28: Showing Projects without adequate feasibility studies - 87", "Table 29: Showing findings from inspection of road works - 90", "Table 30: Showing results of assessment of quality of works - 91", "Table 31: Development and rehabilitation of projects - 96", "Table 32: Showing maintenance projects at Jinja Station - 97", "Table 33: Showing Maintenance projects at Hoima station - 97", "Table 34: Showing Unnecessary items in BOQs - 98", "Table 35: Showing Avoidable Interest on advance payments - 99", "Table 36: Showing delayed Payments to contractors - 99", "Table 37: Showing increase in project costs due to payments in foreign currencies - 99", "Table 38: Showing overpayments on excess quantities - 100", "Table 39: Showing Outstanding defects - 100", "Table 40: Showing Overpayments on the project for construction of staff houses in selected health facilities - 103", "LIST OF FIGURES", "Figure 1: Showing summary of opinions for the last 3 years - 3", "Figure 2: Extent of implementation of planned activities - 44", "Figure 3: Showing Contribution of each revenue source for Local Governments - 45", "Figure 4: Showing trend of domestic arrears for a period of three years - 53"], "page": 8}]} \ No newline at end of file diff --git a/reports/Chunks/Annual Consolidated OAG audit reports 2020.chunks.json b/reports/Chunks/Annual Consolidated OAG audit reports 2020.chunks.json deleted file mode 100644 index c7ed84cf79c3066cbb4f00ae3a177a56cc68fd56..0000000000000000000000000000000000000000 --- a/reports/Chunks/Annual Consolidated OAG audit reports 2020.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2020", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2020", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2020", "page": 1, "level": 2}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "FEBRUARY, 2021", "metadata": {"headings": [{"headings_0": {"content": "FEBRUARY, 2021", "page": 1, "level": 2}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}, {"headings_1": {"content": "FEBRUARY, 2021", "page": 1, "level": 2}}], "page": 2, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "ii \nv", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}, {"headings_1": {"content": "FEBRUARY, 2021", "page": 1, "level": 2}}, [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}, {"headings_1": {"content": "FEBRUARY, 2021", "page": 1, "level": 2}}]], "page": 2, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "LIST OF TABLES", "metadata": {"headings": [{"headings_0": {"content": "LIST OF TABLES", "page": 6, "level": 5}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}], "page": 6, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "vi", "metadata": {"headings": [{"headings_0": {"content": "LIST OF TABLES", "page": 6, "level": 5}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}], "page": 6, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 7, "level": 2}}, {"headings_1": {"content": "LIST OF TABLES", "page": 6, "level": 5}}], "page": 7, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["**AG**", "Auditor General"], ["**AO**", "Accounting Officer"], ["**Bn**", "Billion"], ["**BoU**", "Bank of Uganda"], ["**CAs**", "Contracting Authorities"], ["**CFR**", "Central Forest Reserve"], ["**DGAL**", "Directorate of Government Analytical Laboratory"], ["**DLB**", "District Land Board"], ["**FY**", "Financial Year"], ["**GDP**", "Gross Domestic Product"], ["**GoU**", "Government of Uganda"], ["**ICT**", "Information Communication Technology"], ["**IDA**", "International Development Association"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IFMS**", "Integrated Financial Management System"], ["**IMF**", "International Monetary Fund"], ["**KIS**", "Kalangala Infrastructure Services"], ["**MAAIF**", "Ministry of Agriculture Animal Industry and Fisheries"], ["**MDAs**", "Ministries ,Departments and Agencies"], ["**MEMD**", "Ministry of Energy and Mineral Development"], ["**MOFPED**", "Ministry of Finance, Planning, and Economic Development"], ["**MoGLSD**", "Ministry of Gender Labour and Social Development"], ["**MoU**", "Memoranda of Understanding"], ["**MTEF**", "Medium Term Expenditure Framework"], ["**NAA**", "National Audit Act"], ["**NBI**", "National Backbone Infrastructure"], ["**NDP**", "National Development Plan"], ["**NDPII**", "Second National Development Plan"], ["**NEF**", "National Environment Fund"], ["**NEMA**", "National Environment Management Authority"], ["**NFA**", "National Forestry Authority"], ["**NGO**", "Non-Governmental Organisation"], ["**NIN**", "National Identification Number"], ["**NIRA**", "National Identification Registration Authority"], ["**NPA**", "National Planning Authority"], ["**NWSC**", "National Water and Sewerage Corporation"], ["**OAG**", "Office of the Auditor General"], ["**PAPs**", "Project Affected Persons"], ["**PDMF**", "Public Debt Management Framework"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**PS/ST**", "Permanent Secretary/Secretary to the Treasury"], ["**PSST**", "Permanent Secretary and Secretary to Treasury"], ["**TAI**", "Treasury Accounting Instructions, 2016"], ["**TIN**", "Tax Identification Number"], ["**Tn**", "Trillion"], ["**TWGs**", "Technical Working Groups"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 7, "level": 2}}, {"headings_1": {"content": "LIST OF TABLES", "page": 6, "level": 5}}], "page": 7, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "vii", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 7, "level": 2}}, {"headings_1": {"content": "LIST OF TABLES", "page": 6, "level": 5}}], "page": 7, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["**UCC**", "Uganda Communications Commission"], ["**UCF**", "Uganda Consolidated Fund"], ["**UDC**", "Uganda Development Corporation"], ["**UETCL**", "Uganda Electricity Transmission Company Limited"], ["**UGX**", "Uganda Shillings"], ["**URA**", "Uganda Revenue Authority"], ["**USD**", "United States Dollars"], ["**USMID**", "Uganda Support for Municipal Infrastructure Development"], ["**WMD**", "Wetlands Management Department"], ["**YIGs**", "Youth Interest Groups"], ["**YLP**", "Youth Livelihood Programme"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 7, "level": 2}}, {"headings_1": {"content": "LIST OF TABLES", "page": 6, "level": 5}}], "page": 8, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "viii", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 7, "level": 2}}, {"headings_1": {"content": "LIST OF TABLES", "page": 6, "level": 5}}], "page": 8, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "GLOSSARY OF TERMS", "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 9, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 7, "level": 2}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["Classified Expenditure", "The expenses and commitments incurred by an authorised agency for the collection and dissemination of information related to national security interests"], ["Contingent Liability", "A potential liability that may occur depending on the outcome of an uncertain future event."], ["Domestic Arrears", "Domestic arrears refer to short-term debts incurred by Governments against unpaid procurement invoices for supply of goods and services during the financial year"], ["External Debt", "Portion of a country's debt that was borrowed from foreign lenders including commercial banks, Governments or international financial institutions."], ["Garnishee order", "A form of enforcing a judgment debt against a creditor to recover money."], ["Nugatory Expenditure", "Expenditure that does not achieve any result"], ["Off-budget financing", "Off-buget refers to expenditure that is not funded through the budget"], ["Recruitment", "Refers to the process of attracting, screening, selecting, and on boarding a qualified person for a job, provided by an employer in another territory and the preparation for their departure."], ["Revolving Fund", "A fund that is continually replenished as withdrawals are made."]], "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 9, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 7, "level": 2}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Term", "Definition"], "type": "table"}}, {"content": "ix", "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 9, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 7, "level": 2}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "FOREWORD BY THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 10, "level": 2}}, {"headings_1": {"content": "GLOSSARY OF TERMS", "page": 9, "level": 2}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "In accordance with my audit mandate set out under Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and the National Audit Act, 2008, I hereby present to you the Annual Audit Report on the Consolidated Public Accounts of Uganda; Local Government; and Summary Statement of Financial Performance of Public Corporations, and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 10, "level": 2}}, {"headings_1": {"content": "GLOSSARY OF TERMS", "page": 9, "level": 2}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "and Companies in which Government has a controlling interest.", "metadata": {"headings": [{"headings_0": {"content": "and Companies in which Government has a controlling interest.", "page": 10, "level": 2}}, {"headings_1": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 10, "level": 2}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "In delivering my mandate, I audited financial statements and cross cutting thematic areas on: 1) Management of Covid-19 pandemic intervention, 2) Implementation of the approved budget, 3) Fleet", "metadata": {"headings": [{"headings_0": {"content": "In delivering my mandate, I audited financial statements and cross cutting thematic areas on: 1) Management of Covid-19 pandemic intervention, 2) Implementation of the approved budget, 3) Fleet", "page": 10, "level": 4}}, {"headings_1": {"content": "and Companies in which Government has a controlling interest.", "page": 10, "level": 2}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "management in government.", "metadata": {"headings": [{"headings_0": {"content": "In delivering my mandate, I audited financial statements and cross cutting thematic areas on: 1) Management of Covid-19 pandemic intervention, 2) Implementation of the approved budget, 3) Fleet", "page": 10, "level": 4}}, {"headings_1": {"content": "and Companies in which Government has a controlling interest.", "page": 10, "level": 2}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "It is my hope that follow-up and implementation of recommendations in my reports will facilitate", "metadata": {"headings": [{"headings_0": {"content": "It is my hope that follow-up and implementation of recommendations in my reports will facilitate", "page": 10, "level": 2}}, {"headings_1": {"content": "In delivering my mandate, I audited financial statements and cross cutting thematic areas on: 1) Management of Covid-19 pandemic intervention, 2) Implementation of the approved budget, 3) Fleet", "page": 10, "level": 4}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "improvement in public accountability and service delivery. \nThe year 2020 was a difficult period for my staff and the management of entities audited due to", "metadata": {"headings": [{"headings_0": {"content": "It is my hope that follow-up and implementation of recommendations in my reports will facilitate", "page": 10, "level": 2}}, {"headings_1": {"content": "In delivering my mandate, I audited financial statements and cross cutting thematic areas on: 1) Management of Covid-19 pandemic intervention, 2) Implementation of the approved budget, 3) Fleet", "page": 10, "level": 4}}, [{"headings_0": {"content": "It is my hope that follow-up and implementation of recommendations in my reports will facilitate", "page": 10, "level": 2}}, {"headings_1": {"content": "In delivering my mandate, I audited financial statements and cross cutting thematic areas on: 1) Management of Covid-19 pandemic intervention, 2) Implementation of the approved budget, 3) Fleet", "page": 10, "level": 4}}]], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Covid-19 pandemic. Owing to the Ministry of Health Standard Operating Procedures for Covid-19 and Ministry of Public Service guidance on compliance with Covid-19 SOPs, there were challenges in accessing auditees and records. In some cases, auditees\u2019 staff were absent either because of", "metadata": {"headings": [{"headings_0": {"content": "Covid-19 pandemic. Owing to the Ministry of Health Standard Operating Procedures for Covid-19 and Ministry of Public Service guidance on compliance with Covid-19 SOPs, there were challenges in accessing auditees and records. In some cases, auditees\u2019 staff were absent either because of", "page": 10, "level": 4}}, {"headings_1": {"content": "It is my hope that follow-up and implementation of recommendations in my reports will facilitate", "page": 10, "level": 2}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "compliance with SOPs or being sick. In addition, 24 of my staff tested positive for Covid-19 and these included 3 Directors who would have been crucial in finalising the annual audits. There was also an overall funding deficit of 6.072Bn which further impacted on the auditing activities. \nIn light of the above, I was not able to deliver all audits as planned. It is also worth noting that my office developed a new Strategic Plan 2020-2025 focusing on \u2018Enhanced organizational performance for impactful audits\u2019 as we strive to add value to society. \nI extend my gratitude to Parliament of Uganda, and all other stakeholders for the support rendered during the audit year. I also thank my staff for their endurance and commitment during this period. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Covid-19 pandemic. Owing to the Ministry of Health Standard Operating Procedures for Covid-19 and Ministry of Public Service guidance on compliance with Covid-19 SOPs, there were challenges in accessing auditees and records. In some cases, auditees\u2019 staff were absent either because of", "page": 10, "level": 4}}, {"headings_1": {"content": "It is my hope that follow-up and implementation of recommendations in my reports will facilitate", "page": 10, "level": 2}}, [{"headings_0": {"content": "Covid-19 pandemic. Owing to the Ministry of Health Standard Operating Procedures for Covid-19 and Ministry of Public Service guidance on compliance with Covid-19 SOPs, there were challenges in accessing auditees and records. In some cases, auditees\u2019 staff were absent either because of", "page": 10, "level": 4}}, {"headings_1": {"content": "It is my hope that follow-up and implementation of recommendations in my reports will facilitate", "page": 10, "level": 2}}], [{"headings_0": {"content": "Covid-19 pandemic. Owing to the Ministry of Health Standard Operating Procedures for Covid-19 and Ministry of Public Service guidance on compliance with Covid-19 SOPs, there were challenges in accessing auditees and records. In some cases, auditees\u2019 staff were absent either because of", "page": 10, "level": 4}}, {"headings_1": {"content": "It is my hope that follow-up and implementation of recommendations in my reports will facilitate", "page": 10, "level": 2}}], [{"headings_0": {"content": "Covid-19 pandemic. Owing to the Ministry of Health Standard Operating Procedures for Covid-19 and Ministry of Public Service guidance on compliance with Covid-19 SOPs, there were challenges in accessing auditees and records. In some cases, auditees\u2019 staff were absent either because of", "page": 10, "level": 4}}, {"headings_1": {"content": "It is my hope that follow-up and implementation of recommendations in my reports will facilitate", "page": 10, "level": 2}}]], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 10, "level": 2}}, {"headings_1": {"content": "Covid-19 pandemic. Owing to the Ministry of Health Standard Operating Procedures for Covid-19 and Ministry of Public Service guidance on compliance with Covid-19 SOPs, there were challenges in accessing auditees and records. In some cases, auditees\u2019 staff were absent either because of", "page": 10, "level": 4}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "26 th February 2021 \nx", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 10, "level": 2}}, {"headings_1": {"content": "Covid-19 pandemic. Owing to the Ministry of Health Standard Operating Procedures for Covid-19 and Ministry of Public Service guidance on compliance with Covid-19 SOPs, there were challenges in accessing auditees and records. In some cases, auditees\u2019 staff were absent either because of", "page": 10, "level": 4}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 10, "level": 2}}, {"headings_1": {"content": "Covid-19 pandemic. Owing to the Ministry of Health Standard Operating Procedures for Covid-19 and Ministry of Public Service guidance on compliance with Covid-19 SOPs, there were challenges in accessing auditees and records. In some cases, auditees\u2019 staff were absent either because of", "page": 10, "level": 4}}]], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "metadata": {"headings": [{"headings_0": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 11, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 10, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I am required by Article 163(3) of the Constitution of the Republic of Uganda and Section 13 and 19 of the National Audit Act 2008 to audit and report on the public accounts of Uganda", "metadata": {"headings": [{"headings_0": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 11, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 10, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "and of all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public", "metadata": {"headings": [{"headings_0": {"content": "and of all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public", "page": 11, "level": 4}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 11, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Corporations or other bodies established by an Act of Parliament. \nSection 13 (b) of the National Audit Act 2008 further requires me to conduct the following audits:", "metadata": {"headings": [{"headings_0": {"content": "and of all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public", "page": 11, "level": 4}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 11, "level": 2}}, [{"headings_0": {"content": "and of all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public", "page": 11, "level": 4}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 11, "level": 2}}]], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Financial audits\n- Value for money\n- Gender and Environment and any other audits in respect of any project or activity involving public funds\n- Classified expenditure\n- Government investments\n- Procurement audits, and\n- Treasury Memoranda", "metadata": {"headings": [{"headings_0": {"content": "and of all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public", "page": 11, "level": 4}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 11, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "and of all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public", "page": 11, "level": 4}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 11, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Under Article 163 (4) of the Constitution, I am also required to submit to Parliament", "metadata": {"headings": [{"headings_0": {"content": "Under Article 163 (4) of the Constitution, I am also required to submit to Parliament", "page": 11, "level": 2}}, {"headings_1": {"content": "and of all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public", "page": 11, "level": 4}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "annually a report of the accounts audited by me for the year immediately preceding. I am therefore, issuing this report in accordance with the above provisions.", "metadata": {"headings": [{"headings_0": {"content": "Under Article 163 (4) of the Constitution, I am also required to submit to Parliament", "page": 11, "level": 2}}, {"headings_1": {"content": "and of all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public", "page": 11, "level": 4}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "1.2 Purpose", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 11, "level": 2}}, {"headings_1": {"content": "Under Article 163 (4) of the Constitution, I am also required to submit to Parliament", "page": 11, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The purpose of this report is to provide:", "metadata": {"headings": [{"headings_0": {"content": "The purpose of this report is to provide:", "page": 11, "level": 2}}, {"headings_1": {"content": "1.2 Purpose", "page": 11, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "The purpose of this report is to provide:", "page": 11, "level": 2}}, {"headings_1": {"content": "1.2 Purpose", "page": 11, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "A summary of audit results and opinions for audits done in the year", "metadata": {"headings": [{"headings_0": {"content": "A summary of audit results and opinions for audits done in the year", "page": 11, "level": 2}}, {"headings_1": {"content": "The purpose of this report is to provide:", "page": 11, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "(ii) \nReport and Opinion of the Auditor General on the", "metadata": {"headings": [{"headings_0": {"content": "A summary of audit results and opinions for audits done in the year", "page": 11, "level": 2}}, {"headings_1": {"content": "The purpose of this report is to provide:", "page": 11, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Consolidated Financial Statements of the Government of the Republic of Uganda for the year ended 30 th June 2020\n- Consolidated Financial Statements of Local Governments for the year ended 30 th June 2020\n- The Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises for the year ended 30 th June 2020", "metadata": {"headings": [{"headings_0": {"content": "A summary of audit results and opinions for audits done in the year", "page": 11, "level": 2}}, {"headings_1": {"content": "The purpose of this report is to provide:", "page": 11, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "A summary of audit results and opinions for audits done in the year", "page": 11, "level": 2}}, {"headings_1": {"content": "The purpose of this report is to provide:", "page": 11, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Summary of audit results from audit of thematic and focus areas", "metadata": {"headings": [{"headings_0": {"content": "Summary of audit results from audit of thematic and focus areas", "page": 11, "level": 2}}, {"headings_1": {"content": "A summary of audit results and opinions for audits done in the year", "page": 11, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local Governments.", "metadata": {"headings": [{"headings_0": {"content": "Summary of audit results from audit of thematic and focus areas", "page": 11, "level": 2}}, {"headings_1": {"content": "A summary of audit results and opinions for audits done in the year", "page": 11, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "(v) Summary of findings of completed audits which include opinions from the audit of", "metadata": {"headings": [{"headings_0": {"content": "(v) Summary of findings of completed audits which include opinions from the audit of", "page": 11, "level": 2}}, {"headings_1": {"content": "Summary of audit results from audit of thematic and focus areas", "page": 11, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Ministries, Departments, Agencies, Commissions, Statutory Corporations (Annexure II) and Local Governments (Annexure III). \n1 \n1.3", "metadata": {"headings": [{"headings_0": {"content": "(v) Summary of findings of completed audits which include opinions from the audit of", "page": 11, "level": 2}}, {"headings_1": {"content": "Summary of audit results from audit of thematic and focus areas", "page": 11, "level": 2}}, [{"headings_0": {"content": "(v) Summary of findings of completed audits which include opinions from the audit of", "page": 11, "level": 2}}, {"headings_1": {"content": "Summary of audit results from audit of thematic and focus areas", "page": 11, "level": 2}}], [{"headings_0": {"content": "(v) Summary of findings of completed audits which include opinions from the audit of", "page": 11, "level": 2}}, {"headings_1": {"content": "Summary of audit results from audit of thematic and focus areas", "page": 11, "level": 2}}]], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Summary of Audit Results", "metadata": {"headings": [{"headings_0": {"content": "Summary of Audit Results", "page": 12, "level": 2}}, {"headings_1": {"content": "(v) Summary of findings of completed audits which include opinions from the audit of", "page": 11, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "1.3.1 General Performance", "metadata": {"headings": [{"headings_0": {"content": "1.3.1 General Performance", "page": 12, "level": 2}}, {"headings_1": {"content": "Summary of Audit Results", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "During the current year, I planned to undertake 2,834 audits. These audits were revised to", "metadata": {"headings": [{"headings_0": {"content": "During the current year, I planned to undertake 2,834 audits. These audits were revised to", "page": 12, "level": 2}}, {"headings_1": {"content": "1.3.1 General Performance", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2,724. I was able to undertake 1,204 audits comprising of 82 MDAs, 13 classified entities, 96 Commissions, Statutory Authorities and State Enterprises, 100 projects, 1 engineering", "metadata": {"headings": [{"headings_0": {"content": "During the current year, I planned to undertake 2,834 audits. These audits were revised to", "page": 12, "level": 2}}, {"headings_1": {"content": "1.3.1 General Performance", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "audits, 29 Forensic Investigations and Special audits, 5 IT audits, 134 District Local", "metadata": {"headings": [{"headings_0": {"content": "audits, 29 Forensic Investigations and Special audits, 5 IT audits, 134 District Local", "page": 12, "level": 2}}, {"headings_1": {"content": "During the current year, I planned to undertake 2,834 audits. These audits were revised to", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Governments, 41 Municipal Councils, 700 Lower Local Governments and 3 Compliance", "metadata": {"headings": [{"headings_0": {"content": "audits, 29 Forensic Investigations and Special audits, 5 IT audits, 134 District Local", "page": 12, "level": 2}}, {"headings_1": {"content": "During the current year, I planned to undertake 2,834 audits. These audits were revised to", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "audits/themes. Details are in Annexure II, III, and IV.", "metadata": {"headings": [{"headings_0": {"content": "audits/themes. Details are in Annexure II, III, and IV.", "page": 12, "level": 2}}, {"headings_1": {"content": "audits, 29 Forensic Investigations and Special audits, 5 IT audits, 134 District Local", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A balance of 1,520 audits could not be undertaken due to the effects of Covid-19 pandemic", "metadata": {"headings": [{"headings_0": {"content": "audits/themes. Details are in Annexure II, III, and IV.", "page": 12, "level": 2}}, {"headings_1": {"content": "audits, 29 Forensic Investigations and Special audits, 5 IT audits, 134 District Local", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "and the restrictions/ measures instituted by Government to curb the spread of the pandemic and resource constraints. This significantly affected the flow of work from the entities and", "metadata": {"headings": [{"headings_0": {"content": "and the restrictions/ measures instituted by Government to curb the spread of the pandemic and resource constraints. This significantly affected the flow of work from the entities and", "page": 12, "level": 4}}, {"headings_1": {"content": "audits/themes. Details are in Annexure II, III, and IV.", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "within the offices. Details of deferred audits are provided in Annexure VI.", "metadata": {"headings": [{"headings_0": {"content": "within the offices. Details of deferred audits are provided in Annexure VI.", "page": 12, "level": 2}}, {"headings_1": {"content": "and the restrictions/ measures instituted by Government to curb the spread of the pandemic and resource constraints. This significantly affected the flow of work from the entities and", "page": 12, "level": 4}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Further, in my annual report to Parliament for the financial year 2018/2019, I did not audit 905 entities on the premise that they would be audited during the financial year 2019/2020.", "metadata": {"headings": [{"headings_0": {"content": "within the offices. Details of deferred audits are provided in Annexure VI.", "page": 12, "level": 2}}, {"headings_1": {"content": "and the restrictions/ measures instituted by Government to curb the spread of the pandemic and resource constraints. This significantly affected the flow of work from the entities and", "page": 12, "level": 4}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "During the current year, 749 backlogs were undertaken leaving a balance of 156 audits. The backlogs that have remained outstanding include; 4 MDAs, 1 Commissions, Statutory Authorities and State Enterprises, 42 projects, 1 engineering audit, 17 Schools and Tertiary", "metadata": {"headings": [{"headings_0": {"content": "During the current year, 749 backlogs were undertaken leaving a balance of 156 audits. The backlogs that have remained outstanding include; 4 MDAs, 1 Commissions, Statutory Authorities and State Enterprises, 42 projects, 1 engineering audit, 17 Schools and Tertiary", "page": 12, "level": 4}}, {"headings_1": {"content": "within the offices. Details of deferred audits are provided in Annexure VI.", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Institutions, and 91 Lower Local Governments. Details of the deferred audits are in", "metadata": {"headings": [{"headings_0": {"content": "Institutions, and 91 Lower Local Governments. Details of the deferred audits are in", "page": 12, "level": 2}}, {"headings_1": {"content": "During the current year, 749 backlogs were undertaken leaving a balance of 156 audits. The backlogs that have remained outstanding include; 4 MDAs, 1 Commissions, Statutory Authorities and State Enterprises, 42 projects, 1 engineering audit, 17 Schools and Tertiary", "page": 12, "level": 4}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Annexure V.", "metadata": {"headings": [{"headings_0": {"content": "Annexure V.", "page": 12, "level": 2}}, {"headings_1": {"content": "Institutions, and 91 Lower Local Governments. Details of the deferred audits are in", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. Details of the general performance are provided in", "metadata": {"headings": [{"headings_0": {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. Details of the general performance are provided in", "page": 12, "level": 4}}, {"headings_1": {"content": "Annexure V.", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "table below.", "metadata": {"headings": [{"headings_0": {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. Details of the general performance are provided in", "page": 12, "level": 4}}, {"headings_1": {"content": "Annexure V.", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 1: Status of audit performance for audit year 2020", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of audit performance for audit year 2020", "page": 12, "level": 5}}, {"headings_1": {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. Details of the general performance are provided in", "page": 12, "level": 4}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["MDAs", "124", "124", "82", "42"], ["Classified entities", "13", "13", "13", "0"], ["International Audits", "1", "2", "0", "2"], ["Commissions, Statutory Authorities and State Enterprises", "107", "116", "96", "20"], ["Projects", "115", "163", "100", "63"], ["PSAs", "4", "4", "0", "4"], ["Districts", "134", "134", "134", "0"], ["Municipal Councils", "41", "41", "41", "0"], ["Lower Local Governments 2018/2019", "1,812", "1,640", "700", "940"], ["Schools/Tertiary institutions", "360", "372", "0", "372"], ["Forensics/Special", "76", "66", "29", "37"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of audit performance for audit year 2020", "page": 12, "level": 5}}, {"headings_1": {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. Details of the general performance are provided in", "page": 12, "level": 4}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Type of Entity", "Planned Audits for the audit year 2020", "Revised Planned Audits for the year 2020", "Actual Performance as at December 31, 2020", "Audits deferred during the year"], "type": "table"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of audit performance for audit year 2020", "page": 12, "level": 5}}, {"headings_1": {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. Details of the general performance are provided in", "page": 12, "level": 4}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["Audit", "", "", "", ""], ["VFM Studies", "20", "20", "0", "20"], ["Public Private Partnerships", "1", "1", "0", "1"], ["Engineering Audits\\*", "16", "16", "1", "15"], ["IT Audits", "6", "9", "5", "4"], ["Compliance Audit (Themes)", "4", "3", "3", "0"], ["TOTAL", "2,834", "2,724", "1,204", "1,520"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of audit performance for audit year 2020", "page": 12, "level": 5}}, {"headings_1": {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. Details of the general performance are provided in", "page": 12, "level": 4}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Type of Entity", "Planned Audits for the audit year 2020", "Revised Planned Audits for the year 2020", "Actual Performance as at December 31, 2020", "Audits deferred during the year"], "type": "table"}}, {"content": "\\* The one (1) engineering audit includes 15 projects under UNRA.", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of audit performance for audit year 2020", "page": 12, "level": 5}}, {"headings_1": {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. Details of the general performance are provided in", "page": 12, "level": 4}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "1.3.2 Summary of Opinions", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Summary of Opinions", "page": 13, "level": 2}}, {"headings_1": {"content": "Table 1: Status of audit performance for audit year 2020", "page": 12, "level": 5}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Of the 453 financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 420 (93%) entities had unqualified", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Summary of Opinions", "page": 13, "level": 2}}, {"headings_1": {"content": "Table 1: Status of audit performance for audit year 2020", "page": 12, "level": 5}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "opinions while 33 (7%) entities had qualified opinions. The table 2 and figure 1 below", "metadata": {"headings": [{"headings_0": {"content": "opinions while 33 (7%) entities had qualified opinions. The table 2 and figure 1 below", "page": 13, "level": 2}}, {"headings_1": {"content": "1.3.2 Summary of Opinions", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "provides the summary of the Opinions:", "metadata": {"headings": [{"headings_0": {"content": "opinions while 33 (7%) entities had qualified opinions. The table 2 and figure 1 below", "page": 13, "level": 2}}, {"headings_1": {"content": "1.3.2 Summary of Opinions", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 2: Summary of Opinions", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Opinions", "page": 13, "level": 5}}, {"headings_1": {"content": "opinions while 33 (7%) entities had qualified opinions. The table 2 and figure 1 below", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["**Category of Audited entities**", "**Type of Opinions**", null, null, null, "**Total**"], ["", "**Unqualified**", "**Qualified**", "**Adverse**", "**Disclaimer**", ""], ["Ministries, Departments and Agencies", "71", "11", "0", "0", "82"], ["Commissions, Statutory Authorities and State Enterprises", "88", "8", "0", "0", "96"], ["Projects", "100", "0", "0", "0", "100"], ["Districts Local Governments", "122", "12", "0", "0", "134"], ["Municipal Councils", "39", "2", "0", "0", "41"], ["**TOTAL**", "**420**", "**33**", "**0**", "**0**", "**453**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Opinions", "page": 13, "level": 5}}, {"headings_1": {"content": "opinions while 33 (7%) entities had qualified opinions. The table 2 and figure 1 below", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Table 3: Trend of Opinions for the last three years", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Trend of Opinions for the last three years", "page": 13, "level": 5}}, {"headings_1": {"content": "Table 2: Summary of Opinions", "page": 13, "level": 5}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["Unqualified", "420", "433", "428"], ["Qualified", "33", "54", "37"], ["Adverse", "0", "0", "1"], ["Disclaimer", "0", "0", "0"], ["Total", "453", "487", "466"]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Trend of Opinions for the last three years", "page": 13, "level": 5}}, {"headings_1": {"content": "Table 2: Summary of Opinions", "page": 13, "level": 5}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Type of Opinion", "2019/20", "2018/19", "2017/18"], "type": "table"}}, {"content": "3", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Trend of Opinions for the last three years", "page": 13, "level": 5}}, {"headings_1": {"content": "Table 2: Summary of Opinions", "page": 13, "level": 5}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Figure 1: showing summary of opinions for the last 3 years", "metadata": {"headings": [{"headings_0": {"content": "Figure 1: showing summary of opinions for the last 3 years", "page": 14, "level": 5}}, {"headings_1": {"content": "Table 3: Trend of Opinions for the last three years", "page": 13, "level": 5}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Trend of opinions", "metadata": {"headings": [{"headings_0": {"content": "Trend of opinions", "page": 14, "level": 2}}, {"headings_1": {"content": "Figure 1: showing summary of opinions for the last 3 years", "page": 14, "level": 5}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "500 \n400 \n300 \n200 \n100 \n0 \n2017/2018 2018/19 2019/20 \nUnqualified Qualified Adverse \n4", "metadata": {"headings": [{"headings_0": {"content": "Trend of opinions", "page": 14, "level": 2}}, {"headings_1": {"content": "Figure 1: showing summary of opinions for the last 3 years", "page": 14, "level": 5}}, [{"headings_0": {"content": "Trend of opinions", "page": 14, "level": 2}}, {"headings_1": {"content": "Figure 1: showing summary of opinions for the last 3 years", "page": 14, "level": 5}}], [{"headings_0": {"content": "Trend of opinions", "page": 14, "level": 2}}, {"headings_1": {"content": "Figure 1: showing summary of opinions for the last 3 years", "page": 14, "level": 5}}]], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 15, "level": 2}}, {"headings_1": {"content": "Trend of opinions", "page": 14, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2.0 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "2.0 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS", "page": 15, "level": 2}}, {"headings_1": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 15, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2.1", "metadata": {"headings": [{"headings_0": {"content": "2.0 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS", "page": 15, "level": 2}}, {"headings_1": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 15, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 TH JUNE 2020", "metadata": {"headings": [{"headings_0": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 TH JUNE 2020", "page": 15, "level": 2}}, {"headings_1": {"content": "2.0 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS", "page": 15, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 15, "level": 2}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 TH JUNE 2020", "page": 15, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I have audited the accompanying Consolidated Financial Statements of the Government of the", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying Consolidated Financial Statements of the Government of the", "page": 15, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 15, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Republic of Uganda for the year ended 30 th June 2020. These financial statements comprise of the Consolidated Statement of Financial Position as at 30 th June 2020, the Consolidated Statement of", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying Consolidated Financial Statements of the Government of the", "page": 15, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Qualified Opinion", "page": 15, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Financial Performance, and Consolidated Cash Flow Statement together with other accompanying", "metadata": {"headings": [{"headings_0": {"content": "Financial Performance, and Consolidated Cash Flow Statement together with other accompanying", "page": 15, "level": 2}}, {"headings_1": {"content": "I have audited the accompanying Consolidated Financial Statements of the Government of the", "page": 15, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "statements, notes, and accounting policies. \nIn my opinion, except for the possible effects of the matters described in the Basis for Qualified Opinion paragraph, the financial statements of the government of Uganda for the year ended 30 th June 2020 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 (as amended), and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "Financial Performance, and Consolidated Cash Flow Statement together with other accompanying", "page": 15, "level": 2}}, {"headings_1": {"content": "I have audited the accompanying Consolidated Financial Statements of the Government of the", "page": 15, "level": 2}}, [{"headings_0": {"content": "Financial Performance, and Consolidated Cash Flow Statement together with other accompanying", "page": 15, "level": 2}}, {"headings_1": {"content": "I have audited the accompanying Consolidated Financial Statements of the Government of the", "page": 15, "level": 2}}]], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Basis of Qualified Opinion 2.1.1 Mischarge of Expenditure \u2013 UGX.314,810,330,324", "metadata": {"headings": [{"headings_0": {"content": "Basis of Qualified Opinion 2.1.1 Mischarge of Expenditure \u2013 UGX.314,810,330,324", "page": 15, "level": 2}}, {"headings_1": {"content": "Financial Performance, and Consolidated Cash Flow Statement together with other accompanying", "page": 15, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A review of the expenditures revealed that various entities charged wrong expenditure codes to the tune of UGX.314,810,330,324 This practice leads to financial misreporting. Besides, this practice undermines the budgeting process and the intentions of the appropriating authority as funds are not fully utilised for the intended purposes.", "metadata": {"headings": [{"headings_0": {"content": "Basis of Qualified Opinion 2.1.1 Mischarge of Expenditure \u2013 UGX.314,810,330,324", "page": 15, "level": 2}}, {"headings_1": {"content": "Financial Performance, and Consolidated Cash Flow Statement together with other accompanying", "page": 15, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.2 Funds not Accounted for \u2013 UGX.6,301,194,734", "metadata": {"headings": [{"headings_0": {"content": "2.1.2 Funds not Accounted for \u2013 UGX.6,301,194,734", "page": 15, "level": 2}}, {"headings_1": {"content": "Basis of Qualified Opinion 2.1.1 Mischarge of Expenditure \u2013 UGX.314,810,330,324", "page": 15, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Expenditure by various entities amounting to UGX.6,301,194,734 was not accounted for by the time of the audit and yet it had been expensed. In the absence of proper accountability,", "metadata": {"headings": [{"headings_0": {"content": "2.1.2 Funds not Accounted for \u2013 UGX.6,301,194,734", "page": 15, "level": 2}}, {"headings_1": {"content": "Basis of Qualified Opinion 2.1.1 Mischarge of Expenditure \u2013 UGX.314,810,330,324", "page": 15, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I could not provide assurance as to whether the funds were utilised for the intended purposes. Such delays in accounting for funds encourage misuse.", "metadata": {"headings": [{"headings_0": {"content": "I could not provide assurance as to whether the funds were utilised for the intended purposes. Such delays in accounting for funds encourage misuse.", "page": 15, "level": 4}}, {"headings_1": {"content": "2.1.2 Funds not Accounted for \u2013 UGX.6,301,194,734", "page": 15, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2.1.3 Expenditure on undisclosed Domestic Arrears \u2013 UGX.641,306,907", "metadata": {"headings": [{"headings_0": {"content": "2.1.3 Expenditure on undisclosed Domestic Arrears \u2013 UGX.641,306,907", "page": 15, "level": 2}}, {"headings_1": {"content": "I could not provide assurance as to whether the funds were utilised for the intended purposes. Such delays in accounting for funds encourage misuse.", "page": 15, "level": 4}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Included in the expenditure for the year is UGX.641,306,907 that relates to domestic arrears payments which had not been disclosed by several votes. The expenditure was irregularly reported as current year\u2019s expenditure, whereas it relates to previous financial years. This", "metadata": {"headings": [{"headings_0": {"content": "Included in the expenditure for the year is UGX.641,306,907 that relates to domestic arrears payments which had not been disclosed by several votes. The expenditure was irregularly reported as current year\u2019s expenditure, whereas it relates to previous financial years. This", "page": 15, "level": 4}}, {"headings_1": {"content": "2.1.3 Expenditure on undisclosed Domestic Arrears \u2013 UGX.641,306,907", "page": 15, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "overstated the current year\u2019s expenditure. \n5", "metadata": {"headings": [{"headings_0": {"content": "Included in the expenditure for the year is UGX.641,306,907 that relates to domestic arrears payments which had not been disclosed by several votes. The expenditure was irregularly reported as current year\u2019s expenditure, whereas it relates to previous financial years. This", "page": 15, "level": 4}}, {"headings_1": {"content": "2.1.3 Expenditure on undisclosed Domestic Arrears \u2013 UGX.641,306,907", "page": 15, "level": 2}}, [{"headings_0": {"content": "Included in the expenditure for the year is UGX.641,306,907 that relates to domestic arrears payments which had not been disclosed by several votes. The expenditure was irregularly reported as current year\u2019s expenditure, whereas it relates to previous financial years. This", "page": 15, "level": 4}}, {"headings_1": {"content": "2.1.3 Expenditure on undisclosed Domestic Arrears \u2013 UGX.641,306,907", "page": 15, "level": 2}}]], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.4 Unsupported domestic arrears \u2013 UGX.9,436,110,584", "metadata": {"headings": [{"headings_0": {"content": "2.1.4 Unsupported domestic arrears \u2013 UGX.9,436,110,584", "page": 16, "level": 2}}, {"headings_1": {"content": "Included in the expenditure for the year is UGX.641,306,907 that relates to domestic arrears payments which had not been disclosed by several votes. The expenditure was irregularly reported as current year\u2019s expenditure, whereas it relates to previous financial years. This", "page": 15, "level": 4}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Included in the payables figure are domestic arrears worth UGX.9,436,110,584 which are not well supported with invoices, goods received notes, completion certificates etc. to", "metadata": {"headings": [{"headings_0": {"content": "2.1.4 Unsupported domestic arrears \u2013 UGX.9,436,110,584", "page": 16, "level": 2}}, {"headings_1": {"content": "Included in the expenditure for the year is UGX.641,306,907 that relates to domestic arrears payments which had not been disclosed by several votes. The expenditure was irregularly reported as current year\u2019s expenditure, whereas it relates to previous financial years. This", "page": 15, "level": 4}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "confirm delivery of goods or services. Under the circumstances, I could not provide", "metadata": {"headings": [{"headings_0": {"content": "confirm delivery of goods or services. Under the circumstances, I could not provide", "page": 16, "level": 2}}, {"headings_1": {"content": "2.1.4 Unsupported domestic arrears \u2013 UGX.9,436,110,584", "page": 16, "level": 2}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "assurance regarding their existence.", "metadata": {"headings": [{"headings_0": {"content": "confirm delivery of goods or services. Under the circumstances, I could not provide", "page": 16, "level": 2}}, {"headings_1": {"content": "2.1.4 Unsupported domestic arrears \u2013 UGX.9,436,110,584", "page": 16, "level": 2}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 16, "level": 2}}, {"headings_1": {"content": "confirm delivery of goods or services. Under the circumstances, I could not provide", "page": 16, "level": 2}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "(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 Treasury in accordance with the Constitution of the Republic of Uganda (1995) as amended, the", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 16, "level": 2}}, {"headings_1": {"content": "confirm delivery of goods or services. Under the circumstances, I could not provide", "page": 16, "level": 2}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "National Audit Act, 2008, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B), the International Organization of Supreme", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act, 2008, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B), the International Organization of Supreme", "page": 16, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 16, "level": 2}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Audit Institutions (INTOSAI) Code of Ethics and other independence requirements applicable to", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act, 2008, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B), the International Organization of Supreme", "page": 16, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 16, "level": 2}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 16, "level": 4}}, {"headings_1": {"content": "National Audit Act, 2008, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B), the International Organization of Supreme", "page": 16, "level": 4}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "obtained is sufficient and appropriate to provide a basis for my qualified opinion.", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 16, "level": 4}}, {"headings_1": {"content": "National Audit Act, 2008, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B), the International Organization of Supreme", "page": 16, "level": 4}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 16, "level": 2}}, {"headings_1": {"content": "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", "page": 16, "level": 4}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "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 Matter", "page": 16, "level": 2}}, {"headings_1": {"content": "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", "page": 16, "level": 4}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.5 Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "2.1.5 Implementation of the approved budget", "page": 16, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 16, "level": 2}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Every year, government plans and allocates funds to Ministry, Department, and other", "metadata": {"headings": [{"headings_0": {"content": "2.1.5 Implementation of the approved budget", "page": 16, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 16, "level": 2}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Agencies (MDAs) for implementation of activities that would enable the country to attain sustainable development. I observed that MDAs have challenges with regard to", "metadata": {"headings": [{"headings_0": {"content": "Agencies (MDAs) for implementation of activities that would enable the country to attain sustainable development. I observed that MDAs have challenges with regard to", "page": 16, "level": 4}}, {"headings_1": {"content": "2.1.5 Implementation of the approved budget", "page": 16, "level": 2}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "implementation of planned activities, which negatively affects service delivery and", "metadata": {"headings": [{"headings_0": {"content": "Agencies (MDAs) for implementation of activities that would enable the country to attain sustainable development. I observed that MDAs have challenges with regard to", "page": 16, "level": 4}}, {"headings_1": {"content": "2.1.5 Implementation of the approved budget", "page": 16, "level": 2}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "improvement of the people\u2019s wellbeing. As a result, the implementation of the approved budget was considered a key audit matter and during the office-wide planning, I identified", "metadata": {"headings": [{"headings_0": {"content": "improvement of the people\u2019s wellbeing. As a result, the implementation of the approved budget was considered a key audit matter and during the office-wide planning, I identified", "page": 16, "level": 4}}, {"headings_1": {"content": "Agencies (MDAs) for implementation of activities that would enable the country to attain sustainable development. I observed that MDAs have challenges with regard to", "page": 16, "level": 4}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "risks common with MDAs which include; non-implementation of strategic plans, underperformance of revenue, implementation of off-budget activities, under absorption of funds, insufficient quantification of outputs, partial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance.", "metadata": {"headings": [{"headings_0": {"content": "improvement of the people\u2019s wellbeing. As a result, the implementation of the approved budget was considered a key audit matter and during the office-wide planning, I identified", "page": 16, "level": 4}}, {"headings_1": {"content": "Agencies (MDAs) for implementation of activities that would enable the country to attain sustainable development. I observed that MDAs have challenges with regard to", "page": 16, "level": 4}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The outbreak of the Covid-19 Pandemic affected the implementation of the 2019/20 budget", "metadata": {"headings": [{"headings_0": {"content": "The outbreak of the Covid-19 Pandemic affected the implementation of the 2019/20 budget", "page": 16, "level": 2}}, {"headings_1": {"content": "improvement of the people\u2019s wellbeing. As a result, the implementation of the approved budget was considered a key audit matter and during the office-wide planning, I identified", "page": 16, "level": 4}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "especially activities in the last half of the financial year. As a result, a number of activities were not implemented due to budget cuts and lock down measures instituted to control the spread of the pandemic. \n6", "metadata": {"headings": [{"headings_0": {"content": "The outbreak of the Covid-19 Pandemic affected the implementation of the 2019/20 budget", "page": 16, "level": 2}}, {"headings_1": {"content": "improvement of the people\u2019s wellbeing. As a result, the implementation of the approved budget was considered a key audit matter and during the office-wide planning, I identified", "page": 16, "level": 4}}, [{"headings_0": {"content": "The outbreak of the Covid-19 Pandemic affected the implementation of the 2019/20 budget", "page": 16, "level": 2}}, {"headings_1": {"content": "improvement of the people\u2019s wellbeing. As a result, the implementation of the approved budget was considered a key audit matter and during the office-wide planning, I identified", "page": 16, "level": 4}}]], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "From the procedures undertaken, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following;", "page": 17, "level": 2}}, {"headings_1": {"content": "The outbreak of the Covid-19 Pandemic affected the implementation of the 2019/20 budget", "page": 16, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["**SN**", "**Finding**", "**Recommendation**"], ["**i.**", "**Revenue performance** Review of the approved budget estimates of Government of Uganda for the financial year ended 30 th June 2020 revealed that the initial approved budget (resource envelope) for the financial year 2019/20 was UGX.40,487.9bn as summarised below;. **Funding source Approved Budget (billions) - UGX** **Actual (billions) - UGX** **Variance (billions) - UGX** **Domestic** **Resources** Taxes** 18,877.30 16,043.52 2,834 **Non Tax revenue 1** 1,772.53 1,262.02 510.51 **Petroleum fund** 445.82 255 191 **Domestic** financing** 2,830.88 2,831.26 0.38 **External** **Resources** **Budget support** Grants** 100.58 65.2 35 **Loans** 574.59 3,049.80 (2,475) **Project support** Grants** 1,799.37 635.5 1,164 **Loans** 7,634. 22 5,294.30 2,340 **Domestic** refinancing** 6,452.60 4,863.90 1,589 **Grand Total** 40,487.90 34,300.50 Actual funding for the budget during the financial year was UGX.34,300.5bn against a budget of UGX.40,487.9bn, indicating a shortfall of UGX.6,187.4bn equivalent to 15% of the budget. The details of each funding source are provided below; **a) Taxes** The total tax revenue collected during the year was UGX.16,043.52bn, representing 85% of the approved estimates. **b) Non-tax revenue (NTR)** A total of UGX.1,262.02bn was realised from this source against a target of UGX.1,571.43bn. Budgeting for NTR remains a challenge at the Treasury, as the figures included in the revenue estimates are not agreed with individual votes, and a number of entities do not reflect NTR in their budgets. **c) Petroleum fund** UGX.445.8bn was approved for transfer from the petroleum", "I advised the Secretary to the Treasury to devise means of ensuring that all budgeted revenue is always collected to fund the budget as approved."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following;", "page": 17, "level": 2}}, {"headings_1": {"content": "The outbreak of the Covid-19 Pandemic affected the implementation of the 2019/20 budget", "page": 16, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "1 Includes appropriation in Aid of UGX 201.1 billion", "metadata": {"headings": [{"headings_0": {"content": "1 Includes appropriation in Aid of UGX 201.1 billion", "page": 17, "level": 4}}, {"headings_1": {"content": "From the procedures undertaken, I noted the following;", "page": 17, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "7 \nFund to the consolidated fund. It was noted that only", "metadata": {"headings": [{"headings_0": {"content": "1 Includes appropriation in Aid of UGX 201.1 billion", "page": 17, "level": 4}}, {"headings_1": {"content": "From the procedures undertaken, I noted the following;", "page": 17, "level": 2}}, [{"headings_0": {"content": "1 Includes appropriation in Aid of UGX 201.1 billion", "page": 17, "level": 4}}, {"headings_1": {"content": "From the procedures undertaken, I noted the following;", "page": 17, "level": 2}}]], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "UGX.255bn was realised from this source, representing 57% of", "metadata": {"headings": [{"headings_0": {"content": "UGX.255bn was realised from this source, representing 57% of", "page": 18, "level": 6}}, {"headings_1": {"content": "1 Includes appropriation in Aid of UGX 201.1 billion", "page": 17, "level": 4}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the budgeted amount. It was observed that during the year only UGX.35bn was realised from Petroleum related activities which cash flow could not support the budgeted transfer to the", "metadata": {"headings": [{"headings_0": {"content": "UGX.255bn was realised from this source, representing 57% of", "page": 18, "level": 6}}, {"headings_1": {"content": "1 Includes appropriation in Aid of UGX 201.1 billion", "page": 17, "level": 4}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "consolidated fund.", "metadata": {"headings": [{"headings_0": {"content": "consolidated fund.", "page": 18, "level": 6}}, {"headings_1": {"content": "UGX.255bn was realised from this source, representing 57% of", "page": 18, "level": 6}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "d) Budget support", "metadata": {"headings": [{"headings_0": {"content": "d) Budget support", "page": 18, "level": 5}}, {"headings_1": {"content": "consolidated fund.", "page": 18, "level": 6}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Government planned to raise a total of UGX.675.1bn for budget support of which 15% was grants while 85% was from loans. Grants underperformed by UGX.35bn while Government acquired loans of UGX.2,475bn in excess of what was planned. The increase in loans for budget support related to additional borrowing that was secured in light of COVID -19 disruptions.", "metadata": {"headings": [{"headings_0": {"content": "d) Budget support", "page": 18, "level": 5}}, {"headings_1": {"content": "consolidated fund.", "page": 18, "level": 6}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "e) Project support", "metadata": {"headings": [{"headings_0": {"content": "e) Project support", "page": 18, "level": 5}}, {"headings_1": {"content": "d) Budget support", "page": 18, "level": 5}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A total of UGX.9,433.59bn (23.2%) of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "A total of UGX.9,433.59bn (23.2%) of the approved budget", "page": 18, "level": 6}}, {"headings_1": {"content": "e) Project support", "page": 18, "level": 5}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "was planned for project support of which grants and loans were UGX.1,799.37bn and UGX7.634.22bn respectively. Grants underperformed by 64.6% while a total of UGX.5,294.3bn (69.3%) was realised from the loans.", "metadata": {"headings": [{"headings_0": {"content": "A total of UGX.9,433.59bn (23.2%) of the approved budget", "page": 18, "level": 6}}, {"headings_1": {"content": "e) Project support", "page": 18, "level": 5}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "f) Domestic refinancing", "metadata": {"headings": [{"headings_0": {"content": "f) Domestic refinancing", "page": 18, "level": 5}}, {"headings_1": {"content": "A total of UGX.9,433.59bn (23.2%) of the approved budget", "page": 18, "level": 6}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Government planned to pay back maturing Treasury Instruments by borrowing afresh from the market (domestic refinance) to a tune of UGX.6,452.6bn. However, this was not", "metadata": {"headings": [{"headings_0": {"content": "f) Domestic refinancing", "page": 18, "level": 5}}, {"headings_1": {"content": "A total of UGX.9,433.59bn (23.2%) of the approved budget", "page": 18, "level": 6}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "realised as UGX.1,413bn was borrowed from Bank of Uganda", "metadata": {"headings": [{"headings_0": {"content": "realised as UGX.1,413bn was borrowed from Bank of Uganda", "page": 18, "level": 6}}, {"headings_1": {"content": "f) Domestic refinancing", "page": 18, "level": 5}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "instead of the market. \nThe Permanent Secretary/Secretary to Treasury (PS/ST) in response explained that;", "metadata": {"headings": [{"headings_0": {"content": "realised as UGX.1,413bn was borrowed from Bank of Uganda", "page": 18, "level": 6}}, {"headings_1": {"content": "f) Domestic refinancing", "page": 18, "level": 5}}, [{"headings_0": {"content": "realised as UGX.1,413bn was borrowed from Bank of Uganda", "page": 18, "level": 6}}, {"headings_1": {"content": "f) Domestic refinancing", "page": 18, "level": 5}}]], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "i) Taxes", "metadata": {"headings": [{"headings_0": {"content": "i) Taxes", "page": 18, "level": 5}}, {"headings_1": {"content": "realised as UGX.1,413bn was borrowed from Bank of Uganda", "page": 18, "level": 6}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The shortfall in taxes was mainly due to; the slowdown in economic activity as a result of the COVID-19 pandemic (70.4 percent of the shortfall in tax revenue was in the last four months of FY 2019/2020); delayed and/or non-implementation of some measures such as widening the scope of withholding tax agents, non-implementation of the rental solution as well as late implementation of digital tax stamps; and lastly", "metadata": {"headings": [{"headings_0": {"content": "i) Taxes", "page": 18, "level": 5}}, {"headings_1": {"content": "realised as UGX.1,413bn was borrowed from Bank of Uganda", "page": 18, "level": 6}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Government decision to allow companies that were affected by", "metadata": {"headings": [{"headings_0": {"content": "Government decision to allow companies that were affected by", "page": 18, "level": 6}}, {"headings_1": {"content": "i) Taxes", "page": 18, "level": 5}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "COVID-19 to defer until September 2020 the payment of PAYE and corporate income tax that became owing on or after 1st April 2020 and 30 th June 2020 in order to support business operation and continuity.", "metadata": {"headings": [{"headings_0": {"content": "Government decision to allow companies that were affected by", "page": 18, "level": 6}}, {"headings_1": {"content": "i) Taxes", "page": 18, "level": 5}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "ii) Non-tax revenue", "metadata": {"headings": [{"headings_0": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}, {"headings_1": {"content": "Government decision to allow companies that were affected by", "page": 18, "level": 6}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The shortfall in non-tax revenue mainly arose from the", "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}, {"headings_1": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "lockdown measures that affected the revenue sources for this category, for example; closure of offices for driving permits, \n8", "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}, {"headings_1": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}, [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}, {"headings_1": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}]], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "universities, among others. One of the key reforms in NTR is the requirement to remit Appropriation In Aid (AIA) for all Central Government Votes to the consolidated fund. **iii) Petroleum Fund** The expected revenues in form of capital gains tax worth UGX.198bn never materialised and thus affected the amount which could be transferred from the Petroleum Fund. **iv) Budget Support** A combination of lower domestic revenue and the additional expenditures to curtail the spread of the COVID-19 pandemic translated into an increase in the budget deficit. This increase in the deficit was financed largely by increase in external borrowing, mainly Budget Support loans **v) Domestic Refinancing** The borrowing from BoU in the face of economic slowdown was to finance statutory obligations which could not be postponed further and was within the PFMA 2015 requirements. **vi) Project Support** Project performance was affected by the global supply chain disruption caused by the COVID-19 pandemic. In addition, project execution slowed down as movements and works were curtailed by the domestic lockdown measures put in place to contain the spread of Coronavirus. However, to increase success in revenue collections, Government has put in place the Domestic Revenue Mobilization Strategy (DRMS) and is currently working on the implementation plan of the DRMS. This plan will help in reducing the shortfalls going forward.", ""], ["**ii.**", "**Approval of warrants by Treasury not in line with budget** During the year under review, Government budgeted to spend a total of UGX.40,487bn, which was later revised to UGX.42,724bn. An analysis of warrants approved revealed that a total of UGX.37,038bn was approved against the budgeted amounts, thus representing 91% performance. A sum of UGX.5,685.8bn was not availed for expenditure. Failure to fully release the budgeted funds to the entities affected the implementation of the planned activities which were intended to contribute to the achievement of the National Development Plan (NDP) II and Vision 2040. The detailed impact of this shortfall on the entity activities has been reported in the individual entity reports. I observed that whereas the performance contracts with Accounting", "I advised The Accounting Officer to provide guidance to MDAs in regard to prioritisation of activities to the levels of availed resources in cases of shortfalls."]], "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}, {"headings_1": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "9", "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}, {"headings_1": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Officers are premised on availing the appropriated budgets during the year, such contracts are not revised in situations of shortfalls in budgets. The PS/ST explained that the economic slowdown from March 2020 affected Quarter 4 revenue and expenditure projections. Releases in Q4 were therefore made only for the Security, Health and Coordinating agencies. In addition, the flow of funding from Donors was equally affected by the pandemic which led to a general revenue shortfall for the overall budget financing.", ""], ["**iii.**", "**Unspent warrants/under absorption of funds** I observed that warrants worth UGX.37,038bn were approved in respect of various entities for which only UGX.35,058bn was paid out leaving UGX.1,980bn unspent. 82% of the unspent funds related to non-wage expenditure while wage and development expenditure posted underperformance of 6.5% and 11% respectively. 86% of the unspent funds under non-wage related to Vote 130 (Treasury Operations) and were meant to settle interest costs and treasury bills and Bonds redemptions. Most of the unspent funds under wage related to pension payments, casting doubt on the existence of the said pensioners. Under absorption negatively affects service delivery since some of the planned projects and activities are not undertaken. The PS/ST explained that cash limits are warranted by entities in advance in anticipation that the cash resource will be sufficient to fund them. However, by close of the FY2019/2020 the cash available was not adequate to fund all the warranted amounts leading to under absorption. The most affected were invoices of treasury operations of UGX.1.4tn that went unfunded.", "I advised the Secretary to the Treasury to liaise with the Accounting Officers of the various MDAs and local governments to devise means of improving budget implementation so as to enhance funds absorption."], ["**iv.**", "**Approval of supplementary funding without matching revenue** I noted that during the financial year ended 30 th June 2020, supplementary funding totalling UGX.2,236,651,780,554 was granted by the Minister of Finance, Planning and Economic Development. It was however noted that, the source of the funding for the supplementary expenditure is not clearly shown before approval is granted. As a result the supplementary expenditure is instead financed by internal budget cuts from various votes, thus affecting the implementation of plans/ activities by the affected votes. I further noted that, although the budget was increased to UGX.42.74tn, it was only funded by UGX.37tn, which was even lower than the earlier budget of UGX.40.5tn. This casts doubt as to the necessity of the supplementary. As a result, the supplementary expenditure is instead financed by internal budget cuts from various votes without following particular criteria, thus affecting the implementation of plans/ activities by the", "I advised the Accounting Officer to ensure that all supplementary expenditure approvals are supported with detailed sources of financing. A policy to guide on selection of the entities whose budgets are affected and the items should be developed to avoid the risk of"]], "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}, {"headings_1": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "universities, among others. One of the key reforms in NTR is the requirement to remit Appropriation In Aid (AIA) for all Central Government Votes to the consolidated fund. iii) Petroleum Fund The expected revenues in form of capital gains tax worth UGX.198bn never materialised and thus affected the amount which could be transferred from the Petroleum Fund. iv) Budget Support A combination of lower domestic revenue and the additional expenditures to curtail the spread of the COVID-19 pandemic translated into an increase in the budget deficit. This increase in the deficit was financed largely by increase in external borrowing, mainly Budget Support loans v) Domestic Refinancing The borrowing from BoU in the face of economic slowdown was to finance statutory obligations which could not be postponed further and was within the PFMA 2015 requirements. vi) Project Support Project performance was affected by the global supply chain disruption caused by the COVID-19 pandemic. In addition, project execution slowed down as movements and works were curtailed by the domestic lockdown measures put in place to contain the spread of Coronavirus. However, to increase success in revenue collections, Government has put in place the Domestic Revenue Mobilization Strategy (DRMS) and is currently working on the implementation plan of the DRMS. This plan will help in reducing the shortfalls going forward.", ""], "type": "table"}}, {"content": [["", "Officers are premised on availing the appropriated budgets during the year, such contracts are not revised in situations of shortfalls in budgets. The PS/ST explained that the economic slowdown from March 2020 affected Quarter 4 revenue and expenditure projections. Releases in Q4 were therefore made only for the Security, Health and Coordinating agencies. In addition, the flow of funding from Donors was equally affected by the pandemic which led to a general revenue shortfall for the overall budget financing.", ""], ["**iii.**", "**Unspent warrants/under absorption of funds** I observed that warrants worth UGX.37,038bn were approved in respect of various entities for which only UGX.35,058bn was paid out leaving UGX.1,980bn unspent. 82% of the unspent funds related to non-wage expenditure while wage and development expenditure posted underperformance of 6.5% and 11% respectively. 86% of the unspent funds under non-wage related to Vote 130 (Treasury Operations) and were meant to settle interest costs and treasury bills and Bonds redemptions. Most of the unspent funds under wage related to pension payments, casting doubt on the existence of the said pensioners. Under absorption negatively affects service delivery since some of the planned projects and activities are not undertaken. The PS/ST explained that cash limits are warranted by entities in advance in anticipation that the cash resource will be sufficient to fund them. However, by close of the FY2019/2020 the cash available was not adequate to fund all the warranted amounts leading to under absorption. The most affected were invoices of treasury operations of UGX.1.4tn that went unfunded.", "I advised the Secretary to the Treasury to liaise with the Accounting Officers of the various MDAs and local governments to devise means of improving budget implementation so as to enhance funds absorption."], ["**iv.**", "**Approval of supplementary funding without matching revenue** I noted that during the financial year ended 30 th June 2020, supplementary funding totalling UGX.2,236,651,780,554 was granted by the Minister of Finance, Planning and Economic Development. It was however noted that, the source of the funding for the supplementary expenditure is not clearly shown before approval is granted. As a result the supplementary expenditure is instead financed by internal budget cuts from various votes, thus affecting the implementation of plans/ activities by the affected votes. I further noted that, although the budget was increased to UGX.42.74tn, it was only funded by UGX.37tn, which was even lower than the earlier budget of UGX.40.5tn. This casts doubt as to the necessity of the supplementary. As a result, the supplementary expenditure is instead financed by internal budget cuts from various votes without following particular criteria, thus affecting the implementation of plans/ activities by the", "I advised the Accounting Officer to ensure that all supplementary expenditure approvals are supported with detailed sources of financing. A policy to guide on selection of the entities whose budgets are affected and the items should be developed to avoid the risk of"]], "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}, {"headings_1": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "universities, among others. One of the key reforms in NTR is the requirement to remit Appropriation In Aid (AIA) for all Central Government Votes to the consolidated fund. iii) Petroleum Fund The expected revenues in form of capital gains tax worth UGX.198bn never materialised and thus affected the amount which could be transferred from the Petroleum Fund. iv) Budget Support A combination of lower domestic revenue and the additional expenditures to curtail the spread of the COVID-19 pandemic translated into an increase in the budget deficit. This increase in the deficit was financed largely by increase in external borrowing, mainly Budget Support loans v) Domestic Refinancing The borrowing from BoU in the face of economic slowdown was to finance statutory obligations which could not be postponed further and was within the PFMA 2015 requirements. vi) Project Support Project performance was affected by the global supply chain disruption caused by the COVID-19 pandemic. In addition, project execution slowed down as movements and works were curtailed by the domestic lockdown measures put in place to contain the spread of Coronavirus. However, to increase success in revenue collections, Government has put in place the Domestic Revenue Mobilization Strategy (DRMS) and is currently working on the implementation plan of the DRMS. This plan will help in reducing the shortfalls going forward.", ""], "type": "table"}}, {"content": "10", "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}, {"headings_1": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "affected votes. Continued approval of supplementary budgets without a corresponding source of revenue/financing hampers transparency and may lead to budget cuts for priority areas. In response, the PS/ST explained that the supplementary expenditure is issued in line with Section 25(1) of the Public Finance and Accountability Act (PFMA) and was based on the reprioritised activities in the face of the pandemic. This was mainly to be financed from savings on account of activities that had been suspended during Q4 budget execution.", "abuse of the authority to approve supplementary budgets."], ["**v.**", "**Continued non-inclusion of some revenue sources in the budget** I noted that a number of MDAs continue to access revenues and donor funds that are not reflected in the approved budget. These funds were either received directly from development partners or collected as NTR and payments are being effected to the suppliers directly for undertaking activities not included in the main budget. For example a total of **UGX.448,004,814,400** was received and utilized by 33 MDAs without appropriation by Parliament. Disjointed budget financing distorts planning, and may result in duplication of activities, wastage and abuse. The Accounting Officer explained that some Development Partners still prefer to send their funds directly to the interventions they support. However, Ministry of Finance Planning and Economic Development (MoFPED) has included a section of Off-Budget in the Estimates and will continue to engage development partners to include their funds in the Budget.", "In line with the PFMA, 2015 (amended), the PS/ST should insist on having all funds included in the budget regardless of the source. In case funds are remitted midway the year, supplementary budgets should be drawn. The idea of off-budget financing should not arise."], ["**vi.**", "**Budgeting for Non-Tax Revenue (NTR)** Section 6 Budget Execution Circular for the FY 2019/2020 provides that all work plans and Budgets for FY2019/2020 are prepared and approved using the Program Budgeting System (PBS). All Budgets, irrespective of the source of financing (GoU, NTR/AIA, Donor or LG Revenue), will be migrated and loaded into the Integrated Financial Management System (IFMS) to facilitate Budget Implementation and reporting. According to the approved Budget estimates for the FY2019/2020, it was projected that a total of UGX.1,571.43bn would be collected as Non Tax Revenue (NTR). Review of Program Based Budgeting (PBB) tool used by the Government and IFMS records revealed that NTR Budgets for the respective MDAs were neither uploaded on PBS nor IFMS. The budgeting tool only had details regarding expenditure, and no revenue was included. As a result, I was unable to compare respective budget entity figures", "I advised the PS/ST to ensure that all Ministries, Departments and Agencies budget for the Non-Tax Revenue and have the details provided in the IFMS and the PBS."]], "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}, {"headings_1": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "universities, among others. One of the key reforms in NTR is the requirement to remit Appropriation In Aid (AIA) for all Central Government Votes to the consolidated fund. iii) Petroleum Fund The expected revenues in form of capital gains tax worth UGX.198bn never materialised and thus affected the amount which could be transferred from the Petroleum Fund. iv) Budget Support A combination of lower domestic revenue and the additional expenditures to curtail the spread of the COVID-19 pandemic translated into an increase in the budget deficit. This increase in the deficit was financed largely by increase in external borrowing, mainly Budget Support loans v) Domestic Refinancing The borrowing from BoU in the face of economic slowdown was to finance statutory obligations which could not be postponed further and was within the PFMA 2015 requirements. vi) Project Support Project performance was affected by the global supply chain disruption caused by the COVID-19 pandemic. In addition, project execution slowed down as movements and works were curtailed by the domestic lockdown measures put in place to contain the spread of Coronavirus. However, to increase success in revenue collections, Government has put in place the Domestic Revenue Mobilization Strategy (DRMS) and is currently working on the implementation plan of the DRMS. This plan will help in reducing the shortfalls going forward.", ""], "type": "table"}}, {"content": [["", "affected votes. Continued approval of supplementary budgets without a corresponding source of revenue/financing hampers transparency and may lead to budget cuts for priority areas. In response, the PS/ST explained that the supplementary expenditure is issued in line with Section 25(1) of the Public Finance and Accountability Act (PFMA) and was based on the reprioritised activities in the face of the pandemic. This was mainly to be financed from savings on account of activities that had been suspended during Q4 budget execution.", "abuse of the authority to approve supplementary budgets."], ["**v.**", "**Continued non-inclusion of some revenue sources in the budget** I noted that a number of MDAs continue to access revenues and donor funds that are not reflected in the approved budget. These funds were either received directly from development partners or collected as NTR and payments are being effected to the suppliers directly for undertaking activities not included in the main budget. For example a total of **UGX.448,004,814,400** was received and utilized by 33 MDAs without appropriation by Parliament. Disjointed budget financing distorts planning, and may result in duplication of activities, wastage and abuse. The Accounting Officer explained that some Development Partners still prefer to send their funds directly to the interventions they support. However, Ministry of Finance Planning and Economic Development (MoFPED) has included a section of Off-Budget in the Estimates and will continue to engage development partners to include their funds in the Budget.", "In line with the PFMA, 2015 (amended), the PS/ST should insist on having all funds included in the budget regardless of the source. In case funds are remitted midway the year, supplementary budgets should be drawn. The idea of off-budget financing should not arise."], ["**vi.**", "**Budgeting for Non-Tax Revenue (NTR)** Section 6 Budget Execution Circular for the FY 2019/2020 provides that all work plans and Budgets for FY2019/2020 are prepared and approved using the Program Budgeting System (PBS). All Budgets, irrespective of the source of financing (GoU, NTR/AIA, Donor or LG Revenue), will be migrated and loaded into the Integrated Financial Management System (IFMS) to facilitate Budget Implementation and reporting. According to the approved Budget estimates for the FY2019/2020, it was projected that a total of UGX.1,571.43bn would be collected as Non Tax Revenue (NTR). Review of Program Based Budgeting (PBB) tool used by the Government and IFMS records revealed that NTR Budgets for the respective MDAs were neither uploaded on PBS nor IFMS. The budgeting tool only had details regarding expenditure, and no revenue was included. As a result, I was unable to compare respective budget entity figures", "I advised the PS/ST to ensure that all Ministries, Departments and Agencies budget for the Non-Tax Revenue and have the details provided in the IFMS and the PBS."]], "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}, {"headings_1": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "universities, among others. One of the key reforms in NTR is the requirement to remit Appropriation In Aid (AIA) for all Central Government Votes to the consolidated fund. iii) Petroleum Fund The expected revenues in form of capital gains tax worth UGX.198bn never materialised and thus affected the amount which could be transferred from the Petroleum Fund. iv) Budget Support A combination of lower domestic revenue and the additional expenditures to curtail the spread of the COVID-19 pandemic translated into an increase in the budget deficit. This increase in the deficit was financed largely by increase in external borrowing, mainly Budget Support loans v) Domestic Refinancing The borrowing from BoU in the face of economic slowdown was to finance statutory obligations which could not be postponed further and was within the PFMA 2015 requirements. vi) Project Support Project performance was affected by the global supply chain disruption caused by the COVID-19 pandemic. In addition, project execution slowed down as movements and works were curtailed by the domestic lockdown measures put in place to contain the spread of Coronavirus. However, to increase success in revenue collections, Government has put in place the Domestic Revenue Mobilization Strategy (DRMS) and is currently working on the implementation plan of the DRMS. This plan will help in reducing the shortfalls going forward.", ""], "type": "table"}}, {"content": "11", "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}, {"headings_1": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "with the Uganda Revenue Authority (URA) NTR collections that totalled to UGX.1,262.02bn. Absence of revenue estimates for each entity is a manifestation that these entities do not actually plan for this revenue. Performance assessment is also hampered. The PS/ST indicated that the budget for NTR is manually prepared and approved through appropriation. However, the PBS is being upgraded together with IFMS to capture the NTR submissions as appropriated to Votes effective FY 2021/2022.", ""], ["**vii.**", "**Failure to Budget for Domestic Arrears** Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for Government debt and any other financial liabilities for the financial year to which the annual budget relates. Review of the approved budget estimates for the government for the past two financial years indicated that the Ministry of Finance Planning and Economic Development did not make sufficient budget provisions towards the settlement of domestic arrears despite the accumulation of a total of UGX.3,334,699,967,995 in un-paid obligations. The amount provided in the budget for the FY 2019/2020 was only UGX.449,533,000,000 which is 13.4% of the reported arrears for the previous financial year.", "I advised the Secretary to Treasury to devise means of obtaining funding to settle all the arrears and also instil measures to stop the accumulation of arrears by the respective MDALGs."], ["**viii.**", "**Quantification of activities and Implementation of planned outputs** Paragraph 55 of the Budget Execution Circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30th day of the first month of the next quarter. These reports should indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. For a sample 124 entities for purposes assessing the implementation of planned outputs I noted that out of the 2,261 outputs worth UGX.9.6tn sampled for review, 1,436 outputs (63.5%) worth UGX.4.8tn were fully quantified, 409 outputs (18.1%) worth UGX.2.7tn were partially quantified while 416 out puts (18.4%) worth UGX.2.0tn were not quantified at all. Out of a total of 1,436 quantified out-puts worth UGX.4.8tn assessed, 560 (38.9%) output worth UGX.1.6tn were fully implemented, 659 outputs (45.9%) worth UGX.3.0tn were partially implemented, while 217 (15.1%) out-puts worth UGX.131bn were not implemented at all. The graph below shows the extent of implementation;", "The PS/ST should ensure that the Accounting Officers of the various Ministries, Departments and Agencies fully comply with the Budget call circular and also always fully implement the planned outputs."]], "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}, {"headings_1": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "universities, among others. One of the key reforms in NTR is the requirement to remit Appropriation In Aid (AIA) for all Central Government Votes to the consolidated fund. iii) Petroleum Fund The expected revenues in form of capital gains tax worth UGX.198bn never materialised and thus affected the amount which could be transferred from the Petroleum Fund. iv) Budget Support A combination of lower domestic revenue and the additional expenditures to curtail the spread of the COVID-19 pandemic translated into an increase in the budget deficit. This increase in the deficit was financed largely by increase in external borrowing, mainly Budget Support loans v) Domestic Refinancing The borrowing from BoU in the face of economic slowdown was to finance statutory obligations which could not be postponed further and was within the PFMA 2015 requirements. vi) Project Support Project performance was affected by the global supply chain disruption caused by the COVID-19 pandemic. In addition, project execution slowed down as movements and works were curtailed by the domestic lockdown measures put in place to contain the spread of Coronavirus. However, to increase success in revenue collections, Government has put in place the Domestic Revenue Mobilization Strategy (DRMS) and is currently working on the implementation plan of the DRMS. This plan will help in reducing the shortfalls going forward.", ""], "type": "table"}}, {"content": [["", "with the Uganda Revenue Authority (URA) NTR collections that totalled to UGX.1,262.02bn. Absence of revenue estimates for each entity is a manifestation that these entities do not actually plan for this revenue. Performance assessment is also hampered. The PS/ST indicated that the budget for NTR is manually prepared and approved through appropriation. However, the PBS is being upgraded together with IFMS to capture the NTR submissions as appropriated to Votes effective FY 2021/2022.", ""], ["**vii.**", "**Failure to Budget for Domestic Arrears** Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for Government debt and any other financial liabilities for the financial year to which the annual budget relates. Review of the approved budget estimates for the government for the past two financial years indicated that the Ministry of Finance Planning and Economic Development did not make sufficient budget provisions towards the settlement of domestic arrears despite the accumulation of a total of UGX.3,334,699,967,995 in un-paid obligations. The amount provided in the budget for the FY 2019/2020 was only UGX.449,533,000,000 which is 13.4% of the reported arrears for the previous financial year.", "I advised the Secretary to Treasury to devise means of obtaining funding to settle all the arrears and also instil measures to stop the accumulation of arrears by the respective MDALGs."], ["**viii.**", "**Quantification of activities and Implementation of planned outputs** Paragraph 55 of the Budget Execution Circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30th day of the first month of the next quarter. These reports should indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. For a sample 124 entities for purposes assessing the implementation of planned outputs I noted that out of the 2,261 outputs worth UGX.9.6tn sampled for review, 1,436 outputs (63.5%) worth UGX.4.8tn were fully quantified, 409 outputs (18.1%) worth UGX.2.7tn were partially quantified while 416 out puts (18.4%) worth UGX.2.0tn were not quantified at all. Out of a total of 1,436 quantified out-puts worth UGX.4.8tn assessed, 560 (38.9%) output worth UGX.1.6tn were fully implemented, 659 outputs (45.9%) worth UGX.3.0tn were partially implemented, while 217 (15.1%) out-puts worth UGX.131bn were not implemented at all. The graph below shows the extent of implementation;", "The PS/ST should ensure that the Accounting Officers of the various Ministries, Departments and Agencies fully comply with the Budget call circular and also always fully implement the planned outputs."]], "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}, {"headings_1": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "universities, among others. One of the key reforms in NTR is the requirement to remit Appropriation In Aid (AIA) for all Central Government Votes to the consolidated fund. iii) Petroleum Fund The expected revenues in form of capital gains tax worth UGX.198bn never materialised and thus affected the amount which could be transferred from the Petroleum Fund. iv) Budget Support A combination of lower domestic revenue and the additional expenditures to curtail the spread of the COVID-19 pandemic translated into an increase in the budget deficit. This increase in the deficit was financed largely by increase in external borrowing, mainly Budget Support loans v) Domestic Refinancing The borrowing from BoU in the face of economic slowdown was to finance statutory obligations which could not be postponed further and was within the PFMA 2015 requirements. vi) Project Support Project performance was affected by the global supply chain disruption caused by the COVID-19 pandemic. In addition, project execution slowed down as movements and works were curtailed by the domestic lockdown measures put in place to contain the spread of Coronavirus. However, to increase success in revenue collections, Government has put in place the Domestic Revenue Mobilization Strategy (DRMS) and is currently working on the implementation plan of the DRMS. This plan will help in reducing the shortfalls going forward.", ""], "type": "table"}}, {"content": "12", "metadata": {"headings": [{"headings_0": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}, {"headings_1": {"content": "ii) Non-tax revenue", "page": 18, "level": 5}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "15% 39%", "metadata": {"headings": [{"headings_0": {"content": "15% 39%", "page": 23, "level": 17}}, {"headings_1": {"content": "The shortfall in non-tax revenue mainly arose from the", "page": 18, "level": 6}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "46%", "metadata": {"headings": [{"headings_0": {"content": "46%", "page": 23, "level": 17}}, {"headings_1": {"content": "15% 39%", "page": 23, "level": 17}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Fully Implemented Partially implemented Not Implemented \nFailure to fully quantify the planned activities makes the assessment of implementation difficult. \nThe PS/ST indicated that the outbreak of the Covid-19 Pandemic affected the implementation of the 2019/2020 budget, especially activities in the last half of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "46%", "page": 23, "level": 17}}, {"headings_1": {"content": "15% 39%", "page": 23, "level": 17}}, [{"headings_0": {"content": "46%", "page": 23, "level": 17}}, {"headings_1": {"content": "15% 39%", "page": 23, "level": 17}}], [{"headings_0": {"content": "46%", "page": 23, "level": 17}}, {"headings_1": {"content": "15% 39%", "page": 23, "level": 17}}]], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.6 Management of Covid-19 Interventions", "metadata": {"headings": [{"headings_0": {"content": "2.1.6 Management of Covid-19 Interventions", "page": 23, "level": 2}}, {"headings_1": {"content": "46%", "page": 23, "level": 17}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "metadata": {"headings": [{"headings_0": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 23, "level": 2}}, {"headings_1": {"content": "2.1.6 Management of Covid-19 Interventions", "page": 23, "level": 2}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "combat the spread of the disease, this greatly reduced the economic activity in the country", "metadata": {"headings": [{"headings_0": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 23, "level": 2}}, {"headings_1": {"content": "2.1.6 Management of Covid-19 Interventions", "page": 23, "level": 2}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "which impacted on the cash flow collections by URA.", "metadata": {"headings": [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 23, "level": 2}}, {"headings_1": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 23, "level": 2}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The above challenge therefore necessitated alternative sources of financing the Government", "metadata": {"headings": [{"headings_0": {"content": "The above challenge therefore necessitated alternative sources of financing the Government", "page": 23, "level": 2}}, {"headings_1": {"content": "which impacted on the cash flow collections by URA.", "page": 23, "level": 2}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "budget. Accordingly, during the year under review, government obtained Parliamentary approval for funding from the following sources;", "metadata": {"headings": [{"headings_0": {"content": "The above challenge therefore necessitated alternative sources of financing the Government", "page": 23, "level": 2}}, {"headings_1": {"content": "which impacted on the cash flow collections by URA.", "page": 23, "level": 2}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 4: Sowing the funds received from external sources", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Sowing the funds received from external sources", "page": 23, "level": 5}}, {"headings_1": {"content": "The above challenge therefore necessitated alternative sources of financing the Government", "page": 23, "level": 2}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [[null, null, "", null, null, "**UGX Bn**", "**UGX Bn**", null], ["**1**", "IMF Budget Support Loan (BoU, UDB &MOFPED)", "BOU", "SDR", "249,725,331", "1,311.058", "1,311.058", "0"], [null, null, "UDB", "SDR", "88,138,352", "462.726", "462.726", "0"], [null, null, "Budget Support", "SDR", "23,136,317", "121.466", "121.466", "0"], ["**2**", "World Bank (Treasury)", "Budget Support", "SDR", "218,700,000", "1,148.175", "0", "1,148.175"], ["**3**", "EU Grant (Treasury)", "Budget Support", "EUR", "4,000,000", "17.200", "0", "17.200"], ["**4**", "Stanbic Bank Ltd Loan (Treasury)", "Budget Support", "EUR", "300,000,000", "1,290.000", "1,075.000", "215.000"], ["**5**", "TDB (PTA Bank) (Treasury)", "Budget Support", "EUR", "300,000,000", "1,290.000", "1,290.000", "0"], ["**6**", "World Bank (MOH-URMCHIP)", "Project Support", "USD", "15,000,000", "55.725", "37.150", "18.575"], ["**7**", "Islamic Development Bank (NMS)", "Project Support", "USD", "13,790,000", "51.230", "0", "51.230"], ["", "", "", "", "", "**5,748**", "**4,297**", "**1,450**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Sowing the funds received from external sources", "page": 23, "level": 5}}, {"headings_1": {"content": "The above challenge therefore necessitated alternative sources of financing the Government", "page": 23, "level": 2}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Funding source", "Modality", "Curren cy", "Amount", "Amount - UGX Bn", "Amount Disbursed in 2019/20", "Amount Disbursed in 2020/21"], "type": "table"}}, {"content": "13 \nOf the amounts approved by Parliament amounting to UGX.5.75tn, by 30 th June 2020 only", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Sowing the funds received from external sources", "page": 23, "level": 5}}, {"headings_1": {"content": "The above challenge therefore necessitated alternative sources of financing the Government", "page": 23, "level": 2}}, [{"headings_0": {"content": "Table 4: Sowing the funds received from external sources", "page": 23, "level": 5}}, {"headings_1": {"content": "The above challenge therefore necessitated alternative sources of financing the Government", "page": 23, "level": 2}}]], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "UGX.4.3tn had been disbursed while the balance of UGX.1.5tn was disbursed in the", "metadata": {"headings": [{"headings_0": {"content": "UGX.4.3tn had been disbursed while the balance of UGX.1.5tn was disbursed in the", "page": 24, "level": 2}}, {"headings_1": {"content": "Table 4: Sowing the funds received from external sources", "page": 23, "level": 5}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "subsequent financial year.", "metadata": {"headings": [{"headings_0": {"content": "UGX.4.3tn had been disbursed while the balance of UGX.1.5tn was disbursed in the", "page": 24, "level": 2}}, {"headings_1": {"content": "Table 4: Sowing the funds received from external sources", "page": 23, "level": 5}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "In addition to the above, Government through the Ministry of Health received grants worth UGX.29.5bn from three external sources as summarized below;", "metadata": {"headings": [{"headings_0": {"content": "In addition to the above, Government through the Ministry of Health received grants worth UGX.29.5bn from three external sources as summarized below;", "page": 24, "level": 4}}, {"headings_1": {"content": "UGX.4.3tn had been disbursed while the balance of UGX.1.5tn was disbursed in the", "page": 24, "level": 2}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Table 5: Showing external support to MoH", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing external support to MoH", "page": 24, "level": 5}}, {"headings_1": {"content": "In addition to the above, Government through the Ministry of Health received grants worth UGX.29.5bn from three external sources as summarized below;", "page": 24, "level": 4}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["Global Fund", "17,192,172,100"], ["GAVI", "11,545,994,300"], ["Uganda Sanitation Fund (USF)", "788,188,100"], ["**TOTAL**", "**29,526,354,500**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing external support to MoH", "page": 24, "level": 5}}, {"headings_1": {"content": "In addition to the above, Government through the Ministry of Health received grants worth UGX.29.5bn from three external sources as summarized below;", "page": 24, "level": 4}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Source", "Amount disbursed by 30 th June 2020 - UGX"], "type": "table"}}, {"content": "I further established that, cash donations amounting to UGX.11.6bn and donations-in-kind 2", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing external support to MoH", "page": 24, "level": 5}}, {"headings_1": {"content": "In addition to the above, Government through the Ministry of Health received grants worth UGX.29.5bn from three external sources as summarized below;", "page": 24, "level": 4}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "worth UGX.23bn were received from private citizens and other agencies to support the", "metadata": {"headings": [{"headings_0": {"content": "worth UGX.23bn were received from private citizens and other agencies to support the", "page": 24, "level": 2}}, {"headings_1": {"content": "Table 5: Showing external support to MoH", "page": 24, "level": 5}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "effort. Government further availed an additional UGX.27.23bn from the Contingency funds to", "metadata": {"headings": [{"headings_0": {"content": "worth UGX.23bn were received from private citizens and other agencies to support the", "page": 24, "level": 2}}, {"headings_1": {"content": "Table 5: Showing external support to MoH", "page": 24, "level": 5}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "support the Ministry of Health (UGX.25bn), Office of the Prime Minister (UGX.2bn) and Embassy of Beijing to support Ugandan students (UGX.233m).", "metadata": {"headings": [{"headings_0": {"content": "support the Ministry of Health (UGX.25bn), Office of the Prime Minister (UGX.2bn) and Embassy of Beijing to support Ugandan students (UGX.233m).", "page": 24, "level": 4}}, {"headings_1": {"content": "worth UGX.23bn were received from private citizens and other agencies to support the", "page": 24, "level": 2}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that, out of the UGX.4.3tn budget support funds obtained during the year under", "metadata": {"headings": [{"headings_0": {"content": "I noted that, out of the UGX.4.3tn budget support funds obtained during the year under", "page": 24, "level": 2}}, {"headings_1": {"content": "support the Ministry of Health (UGX.25bn), Office of the Prime Minister (UGX.2bn) and Embassy of Beijing to support Ugandan students (UGX.233m).", "page": 24, "level": 4}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "review, Parliament of Uganda approved a supplementary budget of UGX.284bn for multi sectoral interventions, to enable the Government respond to and manage the Covid-19 pandemic. The funds were disbursed by the Treasury to 134 districts and 11 MDAs for the purpose during the financial year 2019/2020. \nAccordingly, as part of my audit for the year under review, I examined: the UGX.284bn that", "metadata": {"headings": [{"headings_0": {"content": "I noted that, out of the UGX.4.3tn budget support funds obtained during the year under", "page": 24, "level": 2}}, {"headings_1": {"content": "support the Ministry of Health (UGX.25bn), Office of the Prime Minister (UGX.2bn) and Embassy of Beijing to support Ugandan students (UGX.233m).", "page": 24, "level": 4}}, [{"headings_0": {"content": "I noted that, out of the UGX.4.3tn budget support funds obtained during the year under", "page": 24, "level": 2}}, {"headings_1": {"content": "support the Ministry of Health (UGX.25bn), Office of the Prime Minister (UGX.2bn) and Embassy of Beijing to support Ugandan students (UGX.233m).", "page": 24, "level": 4}}]], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "metadata": {"headings": [{"headings_0": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}, {"headings_1": {"content": "I noted that, out of the UGX.4.3tn budget support funds obtained during the year under", "page": 24, "level": 2}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "as well as the utilisation of the in-kind donations, the findings from which, are summarised", "metadata": {"headings": [{"headings_0": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}, {"headings_1": {"content": "I noted that, out of the UGX.4.3tn budget support funds obtained during the year under", "page": 24, "level": 2}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}, {"headings_1": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "separate report is to be issued. \nBelow is a summary of the key findings I noted, the details of which are included in individual reports issued separately;", "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}, {"headings_1": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}, [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}, {"headings_1": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}]], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["**i**", "**Failure to fully absorb the released funds** Section 17(2) of the PFMA 2015 which states that a vote that does not expend money that was appropriated to the vote for the financial year shall at the close of the financial year, repay the money to the consolidated fund.", "I advised the accounting officer to ensure that activities are properly executed in order to avoid partial or non-execution of key interventions resulting"]], "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}, {"headings_1": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "2 This amount excludes donations in kind received by the Ministry of health and the local governments which had not been valued by the time of reporting. \n14", "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}, {"headings_1": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "UGX.6.68bn out of UGX.259.6bn was not utilised by 4 entities at the close of the financial year and was subsequently returned to the Consolidated Fund. This affected the implementation of the planned activities and the delivery of required services to the intended beneficiaries. Failure to implement all activities and thus utilise all funds was attributed to disruptions of the Covid-19 pandemic including the limitation on activities due to the national lockdown.", "in failure to deliver required services and the return of funds. I also advised that the accounting officer to always return any unexpended funds to the consolidated fund as required by law or seek proper authorisation before retaining such funds."], ["**ii**", "**Quantification and Implementation of planned activities** Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure Out of 7 entities analysed, 7 (100%) entities had work plans with a total of 123 activities. Out of these, 89 activities were fully quantified while 34 (27.6%) activities were not sufficiently quantified, which hindered me from assessing the extent of achievement of the activities. Failure to quantify activities creates ambiguities in allocation of funds and budget slack which can be exploited to divert funds. Out of the 89 quantified activities, 62 (69.7%) activities were fully implemented while 16 (18%) were partially implemented and 11 (12.3%) were not implemented at all. The failure to implement planned activities implies that the expected services were not received by the beneficiaries. The Accounting Officers attributed this to the nature of some of the activities that were difficult to quantify, as well as poor planning and budgeting practises within the votes.", "I advised the Accounting Officers to always ensure that activities in the work- plans are comprehensively quantified to justify funding, support implementation of the work-plans by having clear and verifiable targets and to enable assessment of management\u2019s performance."], ["**iii**", "**Compliance with Procurement regulations** Paragraph 5 of the guidelines issued by the PS/ST on the receipt and accountability for donations for Covid-19 requires accounting officers to follow PPDA regulations which guide on how procurements should be undertaken under emergency conditions. A total of 5 entities undertook procurements worth UGX.166bn without fully adhering to the procurement rules and regulations. Some of the anomalies observed included: irregular use of direct procurements, procurements without", "I advised the Accounting Officers to always adhere to the procurement guidelines even in cases of emergencies."]], "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}, {"headings_1": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "UGX.6.68bn out of UGX.259.6bn was not utilised by 4 entities at the close of the financial year and was subsequently returned to the Consolidated Fund. This affected the implementation of the planned activities and the delivery of required services to the intended beneficiaries. Failure to implement all activities and thus utilise all funds was attributed to disruptions of the Covid-19 pandemic including the limitation on activities due to the national lockdown.", "in failure to deliver required services and the return of funds. I also advised that the accounting officer to always return any unexpended funds to the consolidated fund as required by law or seek proper authorisation before retaining such funds."], ["**ii**", "**Quantification and Implementation of planned activities** Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure Out of 7 entities analysed, 7 (100%) entities had work plans with a total of 123 activities. Out of these, 89 activities were fully quantified while 34 (27.6%) activities were not sufficiently quantified, which hindered me from assessing the extent of achievement of the activities. Failure to quantify activities creates ambiguities in allocation of funds and budget slack which can be exploited to divert funds. Out of the 89 quantified activities, 62 (69.7%) activities were fully implemented while 16 (18%) were partially implemented and 11 (12.3%) were not implemented at all. The failure to implement planned activities implies that the expected services were not received by the beneficiaries. The Accounting Officers attributed this to the nature of some of the activities that were difficult to quantify, as well as poor planning and budgeting practises within the votes.", "I advised the Accounting Officers to always ensure that activities in the work- plans are comprehensively quantified to justify funding, support implementation of the work-plans by having clear and verifiable targets and to enable assessment of management\u2019s performance."], ["**iii**", "**Compliance with Procurement regulations** Paragraph 5 of the guidelines issued by the PS/ST on the receipt and accountability for donations for Covid-19 requires accounting officers to follow PPDA regulations which guide on how procurements should be undertaken under emergency conditions. A total of 5 entities undertook procurements worth UGX.166bn without fully adhering to the procurement rules and regulations. Some of the anomalies observed included: irregular use of direct procurements, procurements without", "I advised the Accounting Officers to always adhere to the procurement guidelines even in cases of emergencies."]], "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}, {"headings_1": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "15", "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}, {"headings_1": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "signed contracts, late delivery of goods, payments before receiving goods and failure to involve the contracts committee. Non-compliance with the procurement regulations exposes public funds to misuse and impairs the achievement of value for money. The Accounting Officers attributed this to the emergency nature of the procurements given the prevailing circumstances.", ""], ["**iv**", "**Unaccounted for funds** Paragraph 10.10.1 of the Treasury Instructions 2017 provides that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents. UGX.758,768,000 remained unaccounted for at the time of audit. I could not establish whether the funds were put to proper use. The failure to account for the funds was attributed to the peculiar circumstances of the pandemic and lockdown measures which affected the operations of the entities and thus the ability to prepare and present the accountabilities.", "I advised the Accounting Officers to follow up on all pending accountabilities failure of which the funds should be recovered."], ["**v**", "**Valuation of donations in Kind** Paragraph 15.5.1 of the Treasury Instructions 2017 states that inventories are accounted for by value as well as by quantity, and it is necessary for an Accounting Officer to keep records so as to determine the unit cost of each inventory item and the reconciliation of the total value of the stocks of inventories with the financial records. The PS/ST also guided that all items received in kind should be taken on charge, distributed with the approval of the Covid-19 task force and appropriately accounted for. 3 (60%) out of 5 entities that received donations in kind did not undertake valuations contrary to paragraph 15.5.1 of the Treasury Instructions, 2017 while 1 (20%) entity did not record the donated items in the stores. This resulted into misstatement of financial statement balances. The failure to adhere to the guidelines on donations was attributed capacity gaps within entities such as inadequate staff, the emergency nature of the activities during the lockdown, and the need to adhere to ministry of health SOPs in regard to the spread of the virus.", "I advised the Accounting Officers to always adhere to the guidelines regarding the management and distribution of government inventories and in future develop alternative accountability mechanisms in unique situations."]], "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}, {"headings_1": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "signed contracts, late delivery of goods, payments before receiving goods and failure to involve the contracts committee. Non-compliance with the procurement regulations exposes public funds to misuse and impairs the achievement of value for money. The Accounting Officers attributed this to the emergency nature of the procurements given the prevailing circumstances.", ""], ["**iv**", "**Unaccounted for funds** Paragraph 10.10.1 of the Treasury Instructions 2017 provides that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents. UGX.758,768,000 remained unaccounted for at the time of audit. I could not establish whether the funds were put to proper use. The failure to account for the funds was attributed to the peculiar circumstances of the pandemic and lockdown measures which affected the operations of the entities and thus the ability to prepare and present the accountabilities.", "I advised the Accounting Officers to follow up on all pending accountabilities failure of which the funds should be recovered."], ["**v**", "**Valuation of donations in Kind** Paragraph 15.5.1 of the Treasury Instructions 2017 states that inventories are accounted for by value as well as by quantity, and it is necessary for an Accounting Officer to keep records so as to determine the unit cost of each inventory item and the reconciliation of the total value of the stocks of inventories with the financial records. The PS/ST also guided that all items received in kind should be taken on charge, distributed with the approval of the Covid-19 task force and appropriately accounted for. 3 (60%) out of 5 entities that received donations in kind did not undertake valuations contrary to paragraph 15.5.1 of the Treasury Instructions, 2017 while 1 (20%) entity did not record the donated items in the stores. This resulted into misstatement of financial statement balances. The failure to adhere to the guidelines on donations was attributed capacity gaps within entities such as inadequate staff, the emergency nature of the activities during the lockdown, and the need to adhere to ministry of health SOPs in regard to the spread of the virus.", "I advised the Accounting Officers to always adhere to the guidelines regarding the management and distribution of government inventories and in future develop alternative accountability mechanisms in unique situations."], ["**vi**", "**Management of Quarantine Centres** All entities that were funded to manage quarantine centres faced challenges in their management and operation. The challenges faced included: insufficient PPEs, lack of necessary", "I advised that accounting officers to put in place contingency plans should such emergencies re-occur."]], "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}, {"headings_1": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}, {"headings_1": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "staff at the quarantine centres, failure to provide basic utilities such as water and power and non-utilisation of the quarantine centres. This may have hampered Government efforts towards the containment of the spread of the pandemic. The Accounting Officers explained that the failure to properly manage the quarantine centres was due to inadequate funding for the acquisition of supplies including PPEs, lack of trained staff to manage the centres, and space constraints.", ""], ["**vii**", "**Distribution of donations in Kind under OPM** Items valued at UGX.55.8bn that were distributed under the Office of the Prime Minister (OPM) lacked sufficient evidence of acknowledgement to enable me verify the recipients.", "I advised the Accounting Officer to ensure that in future OPM uses alternative forms of evidence such as use of photographs at the point of receiving items to complement the lists where evidence of confirmation of receipt cannot be obtained through signatures and thumbprints."], ["**viii**", "**Quality testing** Quality checks by UNBS on a sample of 14,069 metric tonnes of maize flour and 8,547 metric tonnes of dry-beans established that 2,615 metric tonnes of maize flour and 2,017 metric tonnes of dry-beans intended for distribution by Office of the Prime Minister did not pass quality checks. Furthermore, quality checks were not done for items procured by the Ministry of health including Intensive care equipment (UGX.26bn), Face masks (UGX.26bn), and Lab testing kits for Covid-19.", "I advised the Accounting Officer to ensure that the quality of the relief items procured conform to the acceptable quality parameters by certified testing bodies."], ["**ix**", "**Diversion of funds** Regulation 18 (2) of the Public Finance Management Regulations, 2016 provides that an Accounting Officer who intends to spend monies for any purpose in excess of the amount appropriated for that purpose or for a purpose for which no amount was appropriated by the Appropriation Act shall, in writing, request the Minister for approval. I noted that funds amounting to UGX.10.5bn, released for the implementation of Covid-19 activities in three (3) entities was diverted and spent on items other than those for which the funds were disbursed. Diversions affect the achievement of the goals and objectives for which the funds had been released.", "I advised the Accounting Officers to adhere to the implementation of activities as stipulated in the work plans."]], "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}, {"headings_1": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "17", "metadata": {"headings": [{"headings_0": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}, {"headings_1": {"content": "was disbursed to the MDAs and districts, the UGX.27bn released from the Contingency Fund", "page": 24, "level": 2}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 28, "level": 2}}, {"headings_1": {"content": "in this report. I also separately examined UGX.7.46bn that was spent under classified expenditure for which a separate report will be issued. This report also excludes UGX.10bn disbursed to Parliamentary Commission, which was audited and a separate report issued, as well as expenditure of UGX.233 Million disbursed to the Embassy of Beijing for which a", "page": 24, "level": 4}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Without qualifying my opinion further, I draw attention to the following matters in the consolidated", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion further, I draw attention to the following matters in the consolidated", "page": 28, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements;", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion further, I draw attention to the following matters in the consolidated", "page": 28, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.7 The effects of change in Accounting Policy", "metadata": {"headings": [{"headings_0": {"content": "2.1.7 The effects of change in Accounting Policy", "page": 28, "level": 2}}, {"headings_1": {"content": "Without qualifying my opinion further, I draw attention to the following matters in the consolidated", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "According to the guidance issued by the Accountant General for the preparation of Financial", "metadata": {"headings": [{"headings_0": {"content": "According to the guidance issued by the Accountant General for the preparation of Financial", "page": 28, "level": 2}}, {"headings_1": {"content": "2.1.7 The effects of change in Accounting Policy", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Statements for Ministries Departments and Agencies (MDAs) and Local Authorities (LA) for the year ended 30 th June 2020, there has been a change in the basis of preparation of financial statements from modified cash to modified accrual basis of accounting.", "metadata": {"headings": [{"headings_0": {"content": "According to the guidance issued by the Accountant General for the preparation of Financial", "page": 28, "level": 2}}, {"headings_1": {"content": "2.1.7 The effects of change in Accounting Policy", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The modified accrual basis of accounting recognises revenue from exchange transactions", "metadata": {"headings": [{"headings_0": {"content": "The modified accrual basis of accounting recognises revenue from exchange transactions", "page": 28, "level": 2}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General for the preparation of Financial", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "when earned resulting into recognition of receivables in the statement of financial position, revenue from non-exchange transactions when cash is received and expenses when incurred but within the approved budget resulting into recognition of payables in the statement of financial position.", "metadata": {"headings": [{"headings_0": {"content": "The modified accrual basis of accounting recognises revenue from exchange transactions", "page": 28, "level": 2}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General for the preparation of Financial", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances. However, as stated in note 1.1 of the", "metadata": {"headings": [{"headings_0": {"content": "To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances. However, as stated in note 1.1 of the", "page": 28, "level": 4}}, {"headings_1": {"content": "The modified accrual basis of accounting recognises revenue from exchange transactions", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison difficult and may mislead users of financial statements.", "metadata": {"headings": [{"headings_0": {"content": "To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances. However, as stated in note 1.1 of the", "page": 28, "level": 4}}, {"headings_1": {"content": "The modified accrual basis of accounting recognises revenue from exchange transactions", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.8 Government Loans (Borrowings) - UGX.56,883,757,332,999", "metadata": {"headings": [{"headings_0": {"content": "2.1.8 Government Loans (Borrowings) - UGX.56,883,757,332,999", "page": 28, "level": 2}}, {"headings_1": {"content": "To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances. However, as stated in note 1.1 of the", "page": 28, "level": 4}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "As disclosed in the statement of financial performance, the government Loans have", "metadata": {"headings": [{"headings_0": {"content": "2.1.8 Government Loans (Borrowings) - UGX.56,883,757,332,999", "page": 28, "level": 2}}, {"headings_1": {"content": "To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances. However, as stated in note 1.1 of the", "page": 28, "level": 4}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "increased from UGX.46,407,788,326,917, in 2019 to UGX.56,883,757,332,999 in 2020", "metadata": {"headings": [{"headings_0": {"content": "increased from UGX.46,407,788,326,917, in 2019 to UGX.56,883,757,332,999 in 2020", "page": 28, "level": 2}}, {"headings_1": {"content": "2.1.8 Government Loans (Borrowings) - UGX.56,883,757,332,999", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "constituting an increase of UGX.10,475,969,006,082 (23%) increase. This position reflects the country\u2019s increased appetite for borrowing and may make debt payment unsustainable.", "metadata": {"headings": [{"headings_0": {"content": "increased from UGX.46,407,788,326,917, in 2019 to UGX.56,883,757,332,999 in 2020", "page": 28, "level": 2}}, {"headings_1": {"content": "2.1.8 Government Loans (Borrowings) - UGX.56,883,757,332,999", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.9 Payables \u2013 UGX.3,838,564,580,857", "metadata": {"headings": [{"headings_0": {"content": "2.1.9 Payables \u2013 UGX.3,838,564,580,857", "page": 28, "level": 2}}, {"headings_1": {"content": "increased from UGX.46,407,788,326,917, in 2019 to UGX.56,883,757,332,999 in 2020", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "As disclosed in the statement of financial performance, the domestic arrears have increased from UGX.3,334,699,967,995 in 2019 to UGX.3,838,564,580,857 in 2020 constituting a 15% increase. The amount represents 9% of the revised budget of government of Uganda for the financial year 2019/2020. This is an indication of the failed commitment control system. The", "metadata": {"headings": [{"headings_0": {"content": "As disclosed in the statement of financial performance, the domestic arrears have increased from UGX.3,334,699,967,995 in 2019 to UGX.3,838,564,580,857 in 2020 constituting a 15% increase. The amount represents 9% of the revised budget of government of Uganda for the financial year 2019/2020. This is an indication of the failed commitment control system. The", "page": 28, "level": 4}}, {"headings_1": {"content": "2.1.9 Payables \u2013 UGX.3,838,564,580,857", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "growth trend appears unsustainable and on the rise. This could also be as a result of approving supplementary budgets with no matching funding. \nThe PS/ST explained that government is currently implementing a Domestic Arrears Strategy to clear significant amounts of the verified arrears.", "metadata": {"headings": [{"headings_0": {"content": "As disclosed in the statement of financial performance, the domestic arrears have increased from UGX.3,334,699,967,995 in 2019 to UGX.3,838,564,580,857 in 2020 constituting a 15% increase. The amount represents 9% of the revised budget of government of Uganda for the financial year 2019/2020. This is an indication of the failed commitment control system. The", "page": 28, "level": 4}}, {"headings_1": {"content": "2.1.9 Payables \u2013 UGX.3,838,564,580,857", "page": 28, "level": 2}}, [{"headings_0": {"content": "As disclosed in the statement of financial performance, the domestic arrears have increased from UGX.3,334,699,967,995 in 2019 to UGX.3,838,564,580,857 in 2020 constituting a 15% increase. The amount represents 9% of the revised budget of government of Uganda for the financial year 2019/2020. This is an indication of the failed commitment control system. The", "page": 28, "level": 4}}, {"headings_1": {"content": "2.1.9 Payables \u2013 UGX.3,838,564,580,857", "page": 28, "level": 2}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.10Contingent Liabilities \u2013 UGX.11,493,690,016,028", "metadata": {"headings": [{"headings_0": {"content": "2.1.10Contingent Liabilities \u2013 UGX.11,493,690,016,028", "page": 28, "level": 2}}, {"headings_1": {"content": "As disclosed in the statement of financial performance, the domestic arrears have increased from UGX.3,334,699,967,995 in 2019 to UGX.3,838,564,580,857 in 2020 constituting a 15% increase. The amount represents 9% of the revised budget of government of Uganda for the financial year 2019/2020. This is an indication of the failed commitment control system. The", "page": 28, "level": 4}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "As disclosed in the statement of contingent liabilities, Government contingent liabilities have", "metadata": {"headings": [{"headings_0": {"content": "2.1.10Contingent Liabilities \u2013 UGX.11,493,690,016,028", "page": 28, "level": 2}}, {"headings_1": {"content": "As disclosed in the statement of financial performance, the domestic arrears have increased from UGX.3,334,699,967,995 in 2019 to UGX.3,838,564,580,857 in 2020 constituting a 15% increase. The amount represents 9% of the revised budget of government of Uganda for the financial year 2019/2020. This is an indication of the failed commitment control system. The", "page": 28, "level": 4}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "increased to UGX.11,493,690,016,028 up from UGX.10,782,352,998,158 reported in the previous year, representing a 7% increase. The trend appears unsustainable in the event", "metadata": {"headings": [{"headings_0": {"content": "increased to UGX.11,493,690,016,028 up from UGX.10,782,352,998,158 reported in the previous year, representing a 7% increase. The trend appears unsustainable in the event", "page": 28, "level": 4}}, {"headings_1": {"content": "2.1.10Contingent Liabilities \u2013 UGX.11,493,690,016,028", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "that a significant percentage crystallises into liabilities. \n18", "metadata": {"headings": [{"headings_0": {"content": "increased to UGX.11,493,690,016,028 up from UGX.10,782,352,998,158 reported in the previous year, representing a 7% increase. The trend appears unsustainable in the event", "page": 28, "level": 4}}, {"headings_1": {"content": "2.1.10Contingent Liabilities \u2013 UGX.11,493,690,016,028", "page": 28, "level": 2}}, [{"headings_0": {"content": "increased to UGX.11,493,690,016,028 up from UGX.10,782,352,998,158 reported in the previous year, representing a 7% increase. The trend appears unsustainable in the event", "page": 28, "level": 4}}, {"headings_1": {"content": "2.1.10Contingent Liabilities \u2013 UGX.11,493,690,016,028", "page": 28, "level": 2}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.11Classified Expenditure \u2013 UGX.608,200,000,000", "metadata": {"headings": [{"headings_0": {"content": "2.1.11Classified Expenditure \u2013 UGX.608,200,000,000", "page": 29, "level": 2}}, {"headings_1": {"content": "increased to UGX.11,493,690,016,028 up from UGX.10,782,352,998,158 reported in the previous year, representing a 7% increase. The trend appears unsustainable in the event", "page": 28, "level": 4}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "As disclosed under note 8, a total of UGX.608,200,000,000 relates to classified expenditure. In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), this expenditure is to be audited separately and a separate audit report", "metadata": {"headings": [{"headings_0": {"content": "As disclosed under note 8, a total of UGX.608,200,000,000 relates to classified expenditure. In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), this expenditure is to be audited separately and a separate audit report", "page": 29, "level": 4}}, {"headings_1": {"content": "2.1.11Classified Expenditure \u2013 UGX.608,200,000,000", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "issued.", "metadata": {"headings": [{"headings_0": {"content": "As disclosed under note 8, a total of UGX.608,200,000,000 relates to classified expenditure. In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), this expenditure is to be audited separately and a separate audit report", "page": 29, "level": 4}}, {"headings_1": {"content": "2.1.11Classified Expenditure \u2013 UGX.608,200,000,000", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Other Matters", "metadata": {"headings": [{"headings_0": {"content": "Other Matters", "page": 29, "level": 2}}, {"headings_1": {"content": "As disclosed under note 8, a total of UGX.608,200,000,000 relates to classified expenditure. In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), this expenditure is to be audited separately and a separate audit report", "page": 29, "level": 4}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented or", "metadata": {"headings": [{"headings_0": {"content": "I consider it necessary to communicate the following matters other than those presented or", "page": 29, "level": 2}}, {"headings_1": {"content": "Other Matters", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "disclosed in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "I consider it necessary to communicate the following matters other than those presented or", "page": 29, "level": 2}}, {"headings_1": {"content": "Other Matters", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.12 Tax Policy", "metadata": {"headings": [{"headings_0": {"content": "2.1.12 Tax Policy", "page": 29, "level": 2}}, {"headings_1": {"content": "I consider it necessary to communicate the following matters other than those presented or", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2.1.12.1 Absence of clear policies to guide the tax exemptions and other investor incentives", "metadata": {"headings": [{"headings_0": {"content": "2.1.12.1 Absence of clear policies to guide the tax exemptions and other investor incentives", "page": 29, "level": 2}}, {"headings_1": {"content": "2.1.12 Tax Policy", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Audit observed that there is no clear policy guideline for the issuance, management and monitoring of the different tax benefits and incentives issued by the Government to", "metadata": {"headings": [{"headings_0": {"content": "Audit observed that there is no clear policy guideline for the issuance, management and monitoring of the different tax benefits and incentives issued by the Government to", "page": 29, "level": 4}}, {"headings_1": {"content": "2.1.12.1 Absence of clear policies to guide the tax exemptions and other investor incentives", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "different beneficiaries. The absence of a clear mechanism and framework exposes the scheme to mismanagement and abuse.", "metadata": {"headings": [{"headings_0": {"content": "Audit observed that there is no clear policy guideline for the issuance, management and monitoring of the different tax benefits and incentives issued by the Government to", "page": 29, "level": 4}}, {"headings_1": {"content": "2.1.12.1 Absence of clear policies to guide the tax exemptions and other investor incentives", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "For example, there were inconsistencies in the grant of tax benefits to the various", "metadata": {"headings": [{"headings_0": {"content": "For example, there were inconsistencies in the grant of tax benefits to the various", "page": 29, "level": 2}}, {"headings_1": {"content": "Audit observed that there is no clear policy guideline for the issuance, management and monitoring of the different tax benefits and incentives issued by the Government to", "page": 29, "level": 4}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "beneficiaries, and some were in conflict of earlier policy decisions that were made by Government.", "metadata": {"headings": [{"headings_0": {"content": "For example, there were inconsistencies in the grant of tax benefits to the various", "page": 29, "level": 2}}, {"headings_1": {"content": "Audit observed that there is no clear policy guideline for the issuance, management and monitoring of the different tax benefits and incentives issued by the Government to", "page": 29, "level": 4}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Whereas on one hand Government offered a 10-year tax holiday to some companies in", "metadata": {"headings": [{"headings_0": {"content": "Whereas on one hand Government offered a 10-year tax holiday to some companies in", "page": 29, "level": 2}}, {"headings_1": {"content": "For example, there were inconsistencies in the grant of tax benefits to the various", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the steel sector to promote growth of the sector, on the other hand the same Government offered waivers for import duty on steel products to other companies. \nIn light of the above, there is conflict in policy as presented in the above offers. It was also noted that there is no mechanism in place for evaluating and/or assessing the impact of the benefits granted with some of the offers expiring without follow up. In the absence of a monitoring framework, Government is not in a position to assess the impact of the tax benefits granted to the various beneficiaries. \nIn response, management explained that the Ministry was working to develop a", "metadata": {"headings": [{"headings_0": {"content": "Whereas on one hand Government offered a 10-year tax holiday to some companies in", "page": 29, "level": 2}}, {"headings_1": {"content": "For example, there were inconsistencies in the grant of tax benefits to the various", "page": 29, "level": 2}}, [{"headings_0": {"content": "Whereas on one hand Government offered a 10-year tax holiday to some companies in", "page": 29, "level": 2}}, {"headings_1": {"content": "For example, there were inconsistencies in the grant of tax benefits to the various", "page": 29, "level": 2}}], [{"headings_0": {"content": "Whereas on one hand Government offered a 10-year tax holiday to some companies in", "page": 29, "level": 2}}, {"headings_1": {"content": "For example, there were inconsistencies in the grant of tax benefits to the various", "page": 29, "level": 2}}]], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "framework for determining tax expenditure and exemptions. The first phase was completed with a report on catalogue of tax expenditure and exemptions. The next phase", "metadata": {"headings": [{"headings_0": {"content": "framework for determining tax expenditure and exemptions. The first phase was completed with a report on catalogue of tax expenditure and exemptions. The next phase", "page": 29, "level": 4}}, {"headings_1": {"content": "Whereas on one hand Government offered a 10-year tax holiday to some companies in", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "will develop a framework for determining tax expenditure and exemptions.", "metadata": {"headings": [{"headings_0": {"content": "framework for determining tax expenditure and exemptions. The first phase was completed with a report on catalogue of tax expenditure and exemptions. The next phase", "page": 29, "level": 4}}, {"headings_1": {"content": "Whereas on one hand Government offered a 10-year tax holiday to some companies in", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the PS/ST to expedite the process of developing a comprehensive framework to", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to expedite the process of developing a comprehensive framework to", "page": 29, "level": 2}}, {"headings_1": {"content": "framework for determining tax expenditure and exemptions. The first phase was completed with a report on catalogue of tax expenditure and exemptions. The next phase", "page": 29, "level": 4}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "guide the identification of beneficiaries/criteria, the nature of benefits to be granted, monitoring and assessment.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to expedite the process of developing a comprehensive framework to", "page": 29, "level": 2}}, {"headings_1": {"content": "framework for determining tax expenditure and exemptions. The first phase was completed with a report on catalogue of tax expenditure and exemptions. The next phase", "page": 29, "level": 4}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.12.2 Continued loss of revenue due to Failure by Government to meet contractual obligations with a Palm Oil Refineries company", "metadata": {"headings": [{"headings_0": {"content": "2.1.12.2 Continued loss of revenue due to Failure by Government to meet contractual obligations with a Palm Oil Refineries company", "page": 29, "level": 2}}, {"headings_1": {"content": "I advised the PS/ST to expedite the process of developing a comprehensive framework to", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The Government of Uganda through the MoFPED, entered an agreement on 4 th April,", "metadata": {"headings": [{"headings_0": {"content": "2.1.12.2 Continued loss of revenue due to Failure by Government to meet contractual obligations with a Palm Oil Refineries company", "page": 29, "level": 2}}, {"headings_1": {"content": "I advised the PS/ST to expedite the process of developing a comprehensive framework to", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2003 with a Palm Oil Refineries company for the development of oil palm industry in Uganda. Under Article 5(7) of the Agreement, GOU was required to pay Value Added Tax", "metadata": {"headings": [{"headings_0": {"content": "2003 with a Palm Oil Refineries company for the development of oil palm industry in Uganda. Under Article 5(7) of the Agreement, GOU was required to pay Value Added Tax", "page": 29, "level": 4}}, {"headings_1": {"content": "2.1.12.2 Continued loss of revenue due to Failure by Government to meet contractual obligations with a Palm Oil Refineries company", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "2003 with a Palm Oil Refineries company for the development of oil palm industry in Uganda. Under Article 5(7) of the Agreement, GOU was required to pay Value Added Tax", "page": 29, "level": 4}}, {"headings_1": {"content": "2.1.12.2 Continued loss of revenue due to Failure by Government to meet contractual obligations with a Palm Oil Refineries company", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "(VAT) on the products purchased under the project for a period of 11 years provided Government hands over 26,500 hectares of land. It was agreed that the company would", "metadata": {"headings": [{"headings_0": {"content": "(VAT) on the products purchased under the project for a period of 11 years provided Government hands over 26,500 hectares of land. It was agreed that the company would", "page": 30, "level": 4}}, {"headings_1": {"content": "2003 with a Palm Oil Refineries company for the development of oil palm industry in Uganda. Under Article 5(7) of the Agreement, GOU was required to pay Value Added Tax", "page": 29, "level": 4}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "then refund (subject to clause 3 of article 4) the VAT paid by the Government with interest over a period of eight (8) years in eight equal instalments, including accrued interest starting in the twelfth (12 th ) year.", "metadata": {"headings": [{"headings_0": {"content": "(VAT) on the products purchased under the project for a period of 11 years provided Government hands over 26,500 hectares of land. It was agreed that the company would", "page": 30, "level": 4}}, {"headings_1": {"content": "2003 with a Palm Oil Refineries company for the development of oil palm industry in Uganda. Under Article 5(7) of the Agreement, GOU was required to pay Value Added Tax", "page": 29, "level": 4}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "However, Government has breached the contract by failing to provide all the 26,500 hectares, currently, there is a balance of the 10,000 hectares not handed over. There is no documentation to show that the Ministry has made any follow-up on this matter.", "metadata": {"headings": [{"headings_0": {"content": "However, Government has breached the contract by failing to provide all the 26,500 hectares, currently, there is a balance of the 10,000 hectares not handed over. There is no documentation to show that the Ministry has made any follow-up on this matter.", "page": 30, "level": 4}}, {"headings_1": {"content": "(VAT) on the products purchased under the project for a period of 11 years provided Government hands over 26,500 hectares of land. It was agreed that the company would", "page": 30, "level": 4}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Due to Government\u2019s failure to provide the balance of the required land, the MoFPED has", "metadata": {"headings": [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the MoFPED has", "page": 30, "level": 2}}, {"headings_1": {"content": "However, Government has breached the contract by failing to provide all the 26,500 hectares, currently, there is a balance of the 10,000 hectares not handed over. There is no documentation to show that the Ministry has made any follow-up on this matter.", "page": 30, "level": 4}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "continued to settle all tax obligations on behalf of the company. In the year under review,", "metadata": {"headings": [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the MoFPED has", "page": 30, "level": 2}}, {"headings_1": {"content": "However, Government has breached the contract by failing to provide all the 26,500 hectares, currently, there is a balance of the 10,000 hectares not handed over. There is no documentation to show that the Ministry has made any follow-up on this matter.", "page": 30, "level": 4}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "the Minister wrote off a total of UGX.194,321,358,561 in line with the Tax Procedures", "metadata": {"headings": [{"headings_0": {"content": "the Minister wrote off a total of UGX.194,321,358,561 in line with the Tax Procedures", "page": 30, "level": 2}}, {"headings_1": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the MoFPED has", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Code Act (2019), being arrears as at 30 th June 2019 and also a total of", "metadata": {"headings": [{"headings_0": {"content": "the Minister wrote off a total of UGX.194,321,358,561 in line with the Tax Procedures", "page": 30, "level": 2}}, {"headings_1": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the MoFPED has", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "UGX.34,172,465,908 has been accumulated in the year under audit.", "metadata": {"headings": [{"headings_0": {"content": "UGX.34,172,465,908 has been accumulated in the year under audit.", "page": 30, "level": 2}}, {"headings_1": {"content": "the Minister wrote off a total of UGX.194,321,358,561 in line with the Tax Procedures", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Under the circumstances, it is apparent that instead of paying for 11 years, Government", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, it is apparent that instead of paying for 11 years, Government", "page": 30, "level": 2}}, {"headings_1": {"content": "UGX.34,172,465,908 has been accumulated in the year under audit.", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "has so far paid for 17 years and is still continuing while the chances of recovery appear to", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, it is apparent that instead of paying for 11 years, Government", "page": 30, "level": 2}}, {"headings_1": {"content": "UGX.34,172,465,908 has been accumulated in the year under audit.", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "be slim given the default. The continued failure to provide land continues to affect the", "metadata": {"headings": [{"headings_0": {"content": "be slim given the default. The continued failure to provide land continues to affect the", "page": 30, "level": 2}}, {"headings_1": {"content": "Under the circumstances, it is apparent that instead of paying for 11 years, Government", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Uganda Revenue Authority in its revenue collection efforts and also affects Government of Uganda revenue performance. \nThe Accounting Officer indicated that the Ministry was currently engaged in discussions", "metadata": {"headings": [{"headings_0": {"content": "be slim given the default. The continued failure to provide land continues to affect the", "page": 30, "level": 2}}, {"headings_1": {"content": "Under the circumstances, it is apparent that instead of paying for 11 years, Government", "page": 30, "level": 2}}, [{"headings_0": {"content": "be slim given the default. The continued failure to provide land continues to affect the", "page": 30, "level": 2}}, {"headings_1": {"content": "Under the circumstances, it is apparent that instead of paying for 11 years, Government", "page": 30, "level": 2}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "with the Ministries of Agriculture, and Lands to identify land to meet Government", "metadata": {"headings": [{"headings_0": {"content": "with the Ministries of Agriculture, and Lands to identify land to meet Government", "page": 30, "level": 2}}, {"headings_1": {"content": "be slim given the default. The continued failure to provide land continues to affect the", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "obligations under the agreement.", "metadata": {"headings": [{"headings_0": {"content": "with the Ministries of Agriculture, and Lands to identify land to meet Government", "page": 30, "level": 2}}, {"headings_1": {"content": "be slim given the default. The continued failure to provide land continues to affect the", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to follow up with the responsible ministries to expeditiously address the land issue. In the meantime, the PS/ST should also consider seeking legal advice from the Attorney General on the possibility of reviewing the terms", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to follow up with the responsible ministries to expeditiously address the land issue. In the meantime, the PS/ST should also consider seeking legal advice from the Attorney General on the possibility of reviewing the terms", "page": 30, "level": 4}}, {"headings_1": {"content": "with the Ministries of Agriculture, and Lands to identify land to meet Government", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "of the agreement.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to follow up with the responsible ministries to expeditiously address the land issue. In the meantime, the PS/ST should also consider seeking legal advice from the Attorney General on the possibility of reviewing the terms", "page": 30, "level": 4}}, {"headings_1": {"content": "with the Ministries of Agriculture, and Lands to identify land to meet Government", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.12.3 Review of the Performance of the agreement between a private company and Ministry of Finance for the development of an Industrial Park", "metadata": {"headings": [{"headings_0": {"content": "2.1.12.3 Review of the Performance of the agreement between a private company and Ministry of Finance for the development of an Industrial Park", "page": 30, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to follow up with the responsible ministries to expeditiously address the land issue. In the meantime, the PS/ST should also consider seeking legal advice from the Attorney General on the possibility of reviewing the terms", "page": 30, "level": 4}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "On 7 th July 2017, Government of Uganda, through Ministry of Finance Planning and Economic Development, entered into an agreement with a private company for the development of an industrial park and a free zone in Mbale. The project was planned to occupy total land acreage of 619 situated in FVR 307 Folio 6 Mutoto. The agreement was signed with the purpose of providing roles and obligations of the parties to ensure that the project was carried out in accordance with the agreement, approved implementation plan, approved investment plan, and approved financing plan and a local content strategy and best practices. \nReview of the agreement revealed that Government committed to provide benefits and", "metadata": {"headings": [{"headings_0": {"content": "2.1.12.3 Review of the Performance of the agreement between a private company and Ministry of Finance for the development of an Industrial Park", "page": 30, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to follow up with the responsible ministries to expeditiously address the land issue. In the meantime, the PS/ST should also consider seeking legal advice from the Attorney General on the possibility of reviewing the terms", "page": 30, "level": 4}}, [{"headings_0": {"content": "2.1.12.3 Review of the Performance of the agreement between a private company and Ministry of Finance for the development of an Industrial Park", "page": 30, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to follow up with the responsible ministries to expeditiously address the land issue. In the meantime, the PS/ST should also consider seeking legal advice from the Attorney General on the possibility of reviewing the terms", "page": 30, "level": 4}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "incentives relating to income tax, value added tax and international trade. Included in the", "metadata": {"headings": [{"headings_0": {"content": "incentives relating to income tax, value added tax and international trade. Included in the", "page": 30, "level": 2}}, {"headings_1": {"content": "2.1.12.3 Review of the Performance of the agreement between a private company and Ministry of Finance for the development of an Industrial Park", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "income tax incentives was, exemption of income generated from agro-processing, a 10- year tax holiday for a person deriving income from exportation of at least 80% of the finished goods and capital goods produced in the year, indefinite carry forward losses and exemption from 6% withholding tax on imports. \n20", "metadata": {"headings": [{"headings_0": {"content": "incentives relating to income tax, value added tax and international trade. Included in the", "page": 30, "level": 2}}, {"headings_1": {"content": "2.1.12.3 Review of the Performance of the agreement between a private company and Ministry of Finance for the development of an Industrial Park", "page": 30, "level": 2}}, [{"headings_0": {"content": "incentives relating to income tax, value added tax and international trade. Included in the", "page": 30, "level": 2}}, {"headings_1": {"content": "2.1.12.3 Review of the Performance of the agreement between a private company and Ministry of Finance for the development of an Industrial Park", "page": 30, "level": 2}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Further review of the agreement and performance of the obligations of either party", "metadata": {"headings": [{"headings_0": {"content": "Further review of the agreement and performance of the obligations of either party", "page": 31, "level": 2}}, {"headings_1": {"content": "incentives relating to income tax, value added tax and international trade. Included in the", "page": 30, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "Further review of the agreement and performance of the obligations of either party", "page": 31, "level": 2}}, {"headings_1": {"content": "incentives relating to income tax, value added tax and international trade. Included in the", "page": 30, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "a) Absence of the opinion of the Attorney General", "metadata": {"headings": [{"headings_0": {"content": "a) Absence of the opinion of the Attorney General", "page": 31, "level": 2}}, {"headings_1": {"content": "Further review of the agreement and performance of the obligations of either party", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Article 119(5) of the 1995 Constitution provides that the no agreement, contract,", "metadata": {"headings": [{"headings_0": {"content": "a) Absence of the opinion of the Attorney General", "page": 31, "level": 2}}, {"headings_1": {"content": "Further review of the agreement and performance of the obligations of either party", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "treaty, or document by whatever name called to which the Government is a party or in respect of which the Government has an interest, shall be concluded without", "metadata": {"headings": [{"headings_0": {"content": "treaty, or document by whatever name called to which the Government is a party or in respect of which the Government has an interest, shall be concluded without", "page": 31, "level": 4}}, {"headings_1": {"content": "a) Absence of the opinion of the Attorney General", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the legal advice from the Attorney General.", "metadata": {"headings": [{"headings_0": {"content": "treaty, or document by whatever name called to which the Government is a party or in respect of which the Government has an interest, shall be concluded without", "page": 31, "level": 4}}, {"headings_1": {"content": "a) Absence of the opinion of the Attorney General", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I noted that there was no evidence that the opinion of the Attorney General was sought prior to the execution of the agreement in question. In the case of Nsimbe Holdings VS Attorney General constitutional petition No.2 of 2006, it was ruled that", "metadata": {"headings": [{"headings_0": {"content": "I noted that there was no evidence that the opinion of the Attorney General was sought prior to the execution of the agreement in question. In the case of Nsimbe Holdings VS Attorney General constitutional petition No.2 of 2006, it was ruled that", "page": 31, "level": 4}}, {"headings_1": {"content": "treaty, or document by whatever name called to which the Government is a party or in respect of which the Government has an interest, shall be concluded without", "page": 31, "level": 4}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the failure to secure such an opinion renders such a contract null and void and unenforceable in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "I noted that there was no evidence that the opinion of the Attorney General was sought prior to the execution of the agreement in question. In the case of Nsimbe Holdings VS Attorney General constitutional petition No.2 of 2006, it was ruled that", "page": 31, "level": 4}}, {"headings_1": {"content": "treaty, or document by whatever name called to which the Government is a party or in respect of which the Government has an interest, shall be concluded without", "page": 31, "level": 4}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "b) Absence of provisions for monitoring performance of Obligations of the developer", "metadata": {"headings": [{"headings_0": {"content": "b) Absence of provisions for monitoring performance of Obligations of the developer", "page": 31, "level": 2}}, {"headings_1": {"content": "I noted that there was no evidence that the opinion of the Attorney General was sought prior to the execution of the agreement in question. In the case of Nsimbe Holdings VS Attorney General constitutional petition No.2 of 2006, it was ruled that", "page": 31, "level": 4}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The following obligations were provided to the private company;", "metadata": {"headings": [{"headings_0": {"content": "The following obligations were provided to the private company;", "page": 31, "level": 2}}, {"headings_1": {"content": "b) Absence of provisions for monitoring performance of Obligations of the developer", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "The following obligations were provided to the private company;", "page": 31, "level": 2}}, {"headings_1": {"content": "b) Absence of provisions for monitoring performance of Obligations of the developer", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Develop the industrial park covering 419 acres in three phases within a span", "metadata": {"headings": [{"headings_0": {"content": "Develop the industrial park covering 419 acres in three phases within a span", "page": 31, "level": 2}}, {"headings_1": {"content": "The following obligations were provided to the private company;", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "of 5 years from the date of handover of the whole land free of any encumbrances; \nii)", "metadata": {"headings": [{"headings_0": {"content": "Develop the industrial park covering 419 acres in three phases within a span", "page": 31, "level": 2}}, {"headings_1": {"content": "The following obligations were provided to the private company;", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Employ 12,000 local Ugandans during the 5 year period; iii) Attract 30 investors with a total investment of USD.600,000,000 in", "metadata": {"headings": [{"headings_0": {"content": "Employ 12,000 local Ugandans during the 5 year period; iii) Attract 30 investors with a total investment of USD.600,000,000 in", "page": 31, "level": 4}}, {"headings_1": {"content": "Develop the industrial park covering 419 acres in three phases within a span", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "accordance with the business plan; \niv) \nProvide performance security in the form of a bank guarantee or insurance bond equivalent to 10% of the value of the land as determined by the chief government valuer;", "metadata": {"headings": [{"headings_0": {"content": "Employ 12,000 local Ugandans during the 5 year period; iii) Attract 30 investors with a total investment of USD.600,000,000 in", "page": 31, "level": 4}}, {"headings_1": {"content": "Develop the industrial park covering 419 acres in three phases within a span", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "v) Attract investment especially in agro-processing, food production, building", "metadata": {"headings": [{"headings_0": {"content": "v) Attract investment especially in agro-processing, food production, building", "page": 31, "level": 2}}, {"headings_1": {"content": "Employ 12,000 local Ugandans during the 5 year period; iii) Attract 30 investors with a total investment of USD.600,000,000 in", "page": 31, "level": 4}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "materials, light industry, new energy among others; vi)", "metadata": {"headings": [{"headings_0": {"content": "v) Attract investment especially in agro-processing, food production, building", "page": 31, "level": 2}}, {"headings_1": {"content": "Employ 12,000 local Ugandans during the 5 year period; iii) Attract 30 investors with a total investment of USD.600,000,000 in", "page": 31, "level": 4}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Ensure that the investors in the park adhere to local content strategy so that", "metadata": {"headings": [{"headings_0": {"content": "Ensure that the investors in the park adhere to local content strategy so that", "page": 31, "level": 2}}, {"headings_1": {"content": "v) Attract investment especially in agro-processing, food production, building", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "by the end of 3 years, more than 30% of the raw materials should be locally", "metadata": {"headings": [{"headings_0": {"content": "Ensure that the investors in the park adhere to local content strategy so that", "page": 31, "level": 2}}, {"headings_1": {"content": "v) Attract investment especially in agro-processing, food production, building", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "sourced. They should demonstrate how by the end of the third year, 30% of", "metadata": {"headings": [{"headings_0": {"content": "sourced. They should demonstrate how by the end of the third year, 30% of", "page": 31, "level": 2}}, {"headings_1": {"content": "Ensure that the investors in the park adhere to local content strategy so that", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the raw materials will be locally sourced; and \nvii) Establish a free zone on 200 acres out of the 619 acres allocated to the industrial park.", "metadata": {"headings": [{"headings_0": {"content": "sourced. They should demonstrate how by the end of the third year, 30% of", "page": 31, "level": 2}}, {"headings_1": {"content": "Ensure that the investors in the park adhere to local content strategy so that", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "It was established that there is no clear mechanism for monitoring and evaluating the terms and conditions of the contract. The status of the development of the park was not established. Audit observed that the Ministry had taken on tax obligations", "metadata": {"headings": [{"headings_0": {"content": "It was established that there is no clear mechanism for monitoring and evaluating the terms and conditions of the contract. The status of the development of the park was not established. Audit observed that the Ministry had taken on tax obligations", "page": 31, "level": 4}}, {"headings_1": {"content": "sourced. They should demonstrate how by the end of the third year, 30% of", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "of different companies purportedly operating within the said industrial park with no evidence or mechanism to substantiate the validity of the implementation of the conditions of the contract. \nThe absence of clear schedule of all the factories in the said park and a detailed follow up of the investments on the said land makes it difficult to confirm whether the parties are following the conditions of the agreement. \n21", "metadata": {"headings": [{"headings_0": {"content": "It was established that there is no clear mechanism for monitoring and evaluating the terms and conditions of the contract. The status of the development of the park was not established. Audit observed that the Ministry had taken on tax obligations", "page": 31, "level": 4}}, {"headings_1": {"content": "sourced. They should demonstrate how by the end of the third year, 30% of", "page": 31, "level": 2}}, [{"headings_0": {"content": "It was established that there is no clear mechanism for monitoring and evaluating the terms and conditions of the contract. The status of the development of the park was not established. Audit observed that the Ministry had taken on tax obligations", "page": 31, "level": 4}}, {"headings_1": {"content": "sourced. They should demonstrate how by the end of the third year, 30% of", "page": 31, "level": 2}}], [{"headings_0": {"content": "It was established that there is no clear mechanism for monitoring and evaluating the terms and conditions of the contract. The status of the development of the park was not established. Audit observed that the Ministry had taken on tax obligations", "page": 31, "level": 4}}, {"headings_1": {"content": "sourced. They should demonstrate how by the end of the third year, 30% of", "page": 31, "level": 2}}]], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "c) Inconsistent provisions of the contract against the tax laws", "metadata": {"headings": [{"headings_0": {"content": "c) Inconsistent provisions of the contract against the tax laws", "page": 32, "level": 2}}, {"headings_1": {"content": "It was established that there is no clear mechanism for monitoring and evaluating the terms and conditions of the contract. The status of the development of the park was not established. Audit observed that the Ministry had taken on tax obligations", "page": 31, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A review of the incentives provided by the Minister revealed discrepancies with the different laws under which the tax heads fall. The agreement allows for an indefinite carryforward of tax losses. The Minister, in offering indefinite benefit, obliges the Government to a commitment even if the tax regime changes. Section 38 of the Income Tax Act (as amended) gives several conditions for this benefit to", "metadata": {"headings": [{"headings_0": {"content": "A review of the incentives provided by the Minister revealed discrepancies with the different laws under which the tax heads fall. The agreement allows for an indefinite carryforward of tax losses. The Minister, in offering indefinite benefit, obliges the Government to a commitment even if the tax regime changes. Section 38 of the Income Tax Act (as amended) gives several conditions for this benefit to", "page": 32, "level": 4}}, {"headings_1": {"content": "c) Inconsistent provisions of the contract against the tax laws", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "be applicable but the same seem to have been ignored in the agreement.", "metadata": {"headings": [{"headings_0": {"content": "A review of the incentives provided by the Minister revealed discrepancies with the different laws under which the tax heads fall. The agreement allows for an indefinite carryforward of tax losses. The Minister, in offering indefinite benefit, obliges the Government to a commitment even if the tax regime changes. Section 38 of the Income Tax Act (as amended) gives several conditions for this benefit to", "page": 32, "level": 4}}, {"headings_1": {"content": "c) Inconsistent provisions of the contract against the tax laws", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "This makes the agreement inconsistent with the law and amounts to an excessive", "metadata": {"headings": [{"headings_0": {"content": "This makes the agreement inconsistent with the law and amounts to an excessive", "page": 32, "level": 2}}, {"headings_1": {"content": "A review of the incentives provided by the Minister revealed discrepancies with the different laws under which the tax heads fall. The agreement allows for an indefinite carryforward of tax losses. The Minister, in offering indefinite benefit, obliges the Government to a commitment even if the tax regime changes. Section 38 of the Income Tax Act (as amended) gives several conditions for this benefit to", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "application of discretion by the Minister.", "metadata": {"headings": [{"headings_0": {"content": "This makes the agreement inconsistent with the law and amounts to an excessive", "page": 32, "level": 2}}, {"headings_1": {"content": "A review of the incentives provided by the Minister revealed discrepancies with the different laws under which the tax heads fall. The agreement allows for an indefinite carryforward of tax losses. The Minister, in offering indefinite benefit, obliges the Government to a commitment even if the tax regime changes. Section 38 of the Income Tax Act (as amended) gives several conditions for this benefit to", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "d) Absence of performance security by the Second Party", "metadata": {"headings": [{"headings_0": {"content": "d) Absence of performance security by the Second Party", "page": 32, "level": 2}}, {"headings_1": {"content": "This makes the agreement inconsistent with the law and amounts to an excessive", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The private company was tasked with providing performance security in the form of", "metadata": {"headings": [{"headings_0": {"content": "The private company was tasked with providing performance security in the form of", "page": 32, "level": 2}}, {"headings_1": {"content": "d) Absence of performance security by the Second Party", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "a bank guarantee or insurance bond equivalent to 10% of the value of the land as determined by the chief government Valuer from a reputable bank or insurance", "metadata": {"headings": [{"headings_0": {"content": "The private company was tasked with providing performance security in the form of", "page": 32, "level": 2}}, {"headings_1": {"content": "d) Absence of performance security by the Second Party", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "company in Uganda. However, the following was noted;", "metadata": {"headings": [{"headings_0": {"content": "company in Uganda. However, the following was noted;", "page": 32, "level": 2}}, {"headings_1": {"content": "The private company was tasked with providing performance security in the form of", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "company in Uganda. However, the following was noted;", "page": 32, "level": 2}}, {"headings_1": {"content": "The private company was tasked with providing performance security in the form of", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- It was noted that no performance bond was availed prior to the execution of", "metadata": {"headings": [{"headings_0": {"content": "company in Uganda. However, the following was noted;", "page": 32, "level": 2}}, {"headings_1": {"content": "The private company was tasked with providing performance security in the form of", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "the contract. This in effect left the Government exposed to losses as there was", "metadata": {"headings": [{"headings_0": {"content": "the contract. This in effect left the Government exposed to losses as there was", "page": 32, "level": 2}}, {"headings_1": {"content": "company in Uganda. However, the following was noted;", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "no protection availed to Government as per the contract; and", "metadata": {"headings": [{"headings_0": {"content": "the contract. This in effect left the Government exposed to losses as there was", "page": 32, "level": 2}}, {"headings_1": {"content": "company in Uganda. However, the following was noted;", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Audit also observed that the requirement in the agreement for a performance bond for a period of only 18 months was irregular since the implementation", "metadata": {"headings": [{"headings_0": {"content": "the contract. This in effect left the Government exposed to losses as there was", "page": 32, "level": 2}}, {"headings_1": {"content": "company in Uganda. However, the following was noted;", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "period for the agreement is 5 years. The bond will expire before the actual", "metadata": {"headings": [{"headings_0": {"content": "period for the agreement is 5 years. The bond will expire before the actual", "page": 32, "level": 2}}, {"headings_1": {"content": "the contract. This in effect left the Government exposed to losses as there was", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "completion of the performance period. This exposes Government to non enjoyment of the benefits in the event of non-performance by the company.", "metadata": {"headings": [{"headings_0": {"content": "period for the agreement is 5 years. The bond will expire before the actual", "page": 32, "level": 2}}, {"headings_1": {"content": "the contract. This in effect left the Government exposed to losses as there was", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "e) Absence of reporting obligations", "metadata": {"headings": [{"headings_0": {"content": "e) Absence of reporting obligations", "page": 32, "level": 2}}, {"headings_1": {"content": "period for the agreement is 5 years. The bond will expire before the actual", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Review of the agreement revealed that there was no provision for the developer to", "metadata": {"headings": [{"headings_0": {"content": "Review of the agreement revealed that there was no provision for the developer to", "page": 32, "level": 2}}, {"headings_1": {"content": "e) Absence of reporting obligations", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "prepare and furnish reports on the progress of developments in the park. \nThe Accounting Officer indicated that MoFPED, together with the Ministry of Justice", "metadata": {"headings": [{"headings_0": {"content": "Review of the agreement revealed that there was no provision for the developer to", "page": 32, "level": 2}}, {"headings_1": {"content": "e) Absence of reporting obligations", "page": 32, "level": 2}}, [{"headings_0": {"content": "Review of the agreement revealed that there was no provision for the developer to", "page": 32, "level": 2}}, {"headings_1": {"content": "e) Absence of reporting obligations", "page": 32, "level": 2}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "and Constitutional Affairs, will work on a framework to review the agreement to", "metadata": {"headings": [{"headings_0": {"content": "and Constitutional Affairs, will work on a framework to review the agreement to", "page": 32, "level": 2}}, {"headings_1": {"content": "Review of the agreement revealed that there was no provision for the developer to", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "address the gaps identified.", "metadata": {"headings": [{"headings_0": {"content": "and Constitutional Affairs, will work on a framework to review the agreement to", "page": 32, "level": 2}}, {"headings_1": {"content": "Review of the agreement revealed that there was no provision for the developer to", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I await the outcome of government\u2019s actions to ensure that the above anomalies", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of government\u2019s actions to ensure that the above anomalies", "page": 32, "level": 2}}, {"headings_1": {"content": "and Constitutional Affairs, will work on a framework to review the agreement to", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "are adequately addressed to mitigate the associated risks.", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of government\u2019s actions to ensure that the above anomalies", "page": 32, "level": 2}}, {"headings_1": {"content": "and Constitutional Affairs, will work on a framework to review the agreement to", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.12.4 Unclear selection criteria of Government MDAs for the Statutory Tax write off", "metadata": {"headings": [{"headings_0": {"content": "2.1.12.4 Unclear selection criteria of Government MDAs for the Statutory Tax write off", "page": 32, "level": 2}}, {"headings_1": {"content": "I await the outcome of government\u2019s actions to ensure that the above anomalies", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A review of the tax liability report from URA revealed that several government entities", "metadata": {"headings": [{"headings_0": {"content": "A review of the tax liability report from URA revealed that several government entities", "page": 32, "level": 2}}, {"headings_1": {"content": "2.1.12.4 Unclear selection criteria of Government MDAs for the Statutory Tax write off", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "were still heavily indebted to the URA in spite of the provisions of the Act writing off the said liability. \nThe Minister of Finance, however, directed the write off of UGX.129,251,695,838 to", "metadata": {"headings": [{"headings_0": {"content": "A review of the tax liability report from URA revealed that several government entities", "page": 32, "level": 2}}, {"headings_1": {"content": "2.1.12.4 Unclear selection criteria of Government MDAs for the Statutory Tax write off", "page": 32, "level": 2}}, [{"headings_0": {"content": "A review of the tax liability report from URA revealed that several government entities", "page": 32, "level": 2}}, {"headings_1": {"content": "2.1.12.4 Unclear selection criteria of Government MDAs for the Statutory Tax write off", "page": 32, "level": 2}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "different government ministries. I was not availed with the criteria applied in selecting the", "metadata": {"headings": [{"headings_0": {"content": "different government ministries. I was not availed with the criteria applied in selecting the", "page": 32, "level": 2}}, {"headings_1": {"content": "A review of the tax liability report from URA revealed that several government entities", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "MDAs to benefit from the said write-off. The action of selection of specific MDAs was also", "metadata": {"headings": [{"headings_0": {"content": "different government ministries. I was not availed with the criteria applied in selecting the", "page": 32, "level": 2}}, {"headings_1": {"content": "A review of the tax liability report from URA revealed that several government entities", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "contrary to the law as it presupposes extra powers to the Minister to determine the", "metadata": {"headings": [{"headings_0": {"content": "contrary to the law as it presupposes extra powers to the Minister to determine the", "page": 32, "level": 2}}, {"headings_1": {"content": "different government ministries. I was not availed with the criteria applied in selecting the", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "22 \nbeneficiaries, despite the fact that the law clearly issued a write-off to the entire government arrears to URA.", "metadata": {"headings": [{"headings_0": {"content": "contrary to the law as it presupposes extra powers to the Minister to determine the", "page": 32, "level": 2}}, {"headings_1": {"content": "different government ministries. I was not availed with the criteria applied in selecting the", "page": 32, "level": 2}}, [{"headings_0": {"content": "contrary to the law as it presupposes extra powers to the Minister to determine the", "page": 32, "level": 2}}, {"headings_1": {"content": "different government ministries. I was not availed with the criteria applied in selecting the", "page": 32, "level": 2}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I have advised government to either consider implementing the law in its entirety or", "metadata": {"headings": [{"headings_0": {"content": "I have advised government to either consider implementing the law in its entirety or", "page": 33, "level": 2}}, {"headings_1": {"content": "contrary to the law as it presupposes extra powers to the Minister to determine the", "page": 32, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "initiate steps for amendment of the same, in the event it has encountered challenges in its execution.", "metadata": {"headings": [{"headings_0": {"content": "I have advised government to either consider implementing the law in its entirety or", "page": 33, "level": 2}}, {"headings_1": {"content": "contrary to the law as it presupposes extra powers to the Minister to determine the", "page": 32, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.13 Public Debt 2.1.13.1 Public Debt Portfolio Analysis", "metadata": {"headings": [{"headings_0": {"content": "2.1.13 Public Debt 2.1.13.1 Public Debt Portfolio Analysis", "page": 33, "level": 2}}, {"headings_1": {"content": "I have advised government to either consider implementing the law in its entirety or", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The reported total public debt as at 30 th June, 2020 stood at UGX.56,883bn of which", "metadata": {"headings": [{"headings_0": {"content": "2.1.13 Public Debt 2.1.13.1 Public Debt Portfolio Analysis", "page": 33, "level": 2}}, {"headings_1": {"content": "I have advised government to either consider implementing the law in its entirety or", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Domestic Debt Stock was UGX.17,975bn and the External Debt Stock was valued at", "metadata": {"headings": [{"headings_0": {"content": "Domestic Debt Stock was UGX.17,975bn and the External Debt Stock was valued at", "page": 33, "level": 2}}, {"headings_1": {"content": "2.1.13 Public Debt 2.1.13.1 Public Debt Portfolio Analysis", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "UGX.38,196bn. This is an increase of UGX.10,826bn equivalent to 23.5% when compared to the debt stock of UGX.46,057bn reported as at 30 th June 2019. The table below shows the details;", "metadata": {"headings": [{"headings_0": {"content": "Domestic Debt Stock was UGX.17,975bn and the External Debt Stock was valued at", "page": 33, "level": 2}}, {"headings_1": {"content": "2.1.13 Public Debt 2.1.13.1 Public Debt Portfolio Analysis", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 6: Showing trend of public debt over the years", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing trend of public debt over the years", "page": 33, "level": 5}}, {"headings_1": {"content": "Domestic Debt Stock was UGX.17,975bn and the External Debt Stock was valued at", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["**June 2020**", "17,975", "38,907", "56,883", "23.5%"], ["**June 2019**", "15,221", "30,905", "46,057", "11.1%"], ["**June 2018**", "13,059", "28,386", "41,445", "23.6%"], ["**June 2017**", "11,407", "22,102", "33,509", "16%"], ["**June 2016**", "10,753", "17,983", "28,736", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing trend of public debt over the years", "page": 33, "level": 5}}, {"headings_1": {"content": "Domestic Debt Stock was UGX.17,975bn and the External Debt Stock was valued at", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Financial year ended", "Domestic debt (UGX Bn)", "Foreign debt (UGX Bn)", "Total (UGX Bn)", "% change"], "type": "table"}}, {"content": "Source: Audited financial statements of Vote 130", "metadata": {"headings": [{"headings_0": {"content": "Source: Audited financial statements of Vote 130", "page": 33, "level": 9}}, {"headings_1": {"content": "Table 6: Showing trend of public debt over the years", "page": 33, "level": 5}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "From the above, I noted that there has been a consistent increase in the total debt as", "metadata": {"headings": [{"headings_0": {"content": "Source: Audited financial statements of Vote 130", "page": 33, "level": 9}}, {"headings_1": {"content": "Table 6: Showing trend of public debt over the years", "page": 33, "level": 5}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "evidenced by an increase of 98% in the four years from 2015/2016 (UGX.28,736bn) to", "metadata": {"headings": [{"headings_0": {"content": "evidenced by an increase of 98% in the four years from 2015/2016 (UGX.28,736bn) to", "page": 33, "level": 2}}, {"headings_1": {"content": "Source: Audited financial statements of Vote 130", "page": 33, "level": 9}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the financial year ended 30 th June 2020. Overall the domestic debt accounted for 32% while foreign debt accounted for 68% of the reported debt.", "metadata": {"headings": [{"headings_0": {"content": "evidenced by an increase of 98% in the four years from 2015/2016 (UGX.28,736bn) to", "page": 33, "level": 2}}, {"headings_1": {"content": "Source: Audited financial statements of Vote 130", "page": 33, "level": 9}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Public debt is continuously on the rise, a fact that is attributed to persistent budget", "metadata": {"headings": [{"headings_0": {"content": "Public debt is continuously on the rise, a fact that is attributed to persistent budget", "page": 33, "level": 2}}, {"headings_1": {"content": "evidenced by an increase of 98% in the four years from 2015/2016 (UGX.28,736bn) to", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "deficits (mismatch of government revenue and expenditure), rollover of liquidity papers, new borrowings for various development projects and foreign exchange loss arising from", "metadata": {"headings": [{"headings_0": {"content": "Public debt is continuously on the rise, a fact that is attributed to persistent budget", "page": 33, "level": 2}}, {"headings_1": {"content": "evidenced by an increase of 98% in the four years from 2015/2016 (UGX.28,736bn) to", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "the depreciation of Ugandan Shilling against stronger currencies.", "metadata": {"headings": [{"headings_0": {"content": "the depreciation of Ugandan Shilling against stronger currencies.", "page": 33, "level": 2}}, {"headings_1": {"content": "Public debt is continuously on the rise, a fact that is attributed to persistent budget", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that, although external debt still under Grace Period (i.e. no payment of Principal amount) totalled UGX.23,197,023,493,608, representing 60% of disbursed External Debt, an amount of UGX.11,268,665,555,039, representing 49% of the debt under grace period, will require servicing for the first time in the FY2020/2021.", "metadata": {"headings": [{"headings_0": {"content": "I noted that, although external debt still under Grace Period (i.e. no payment of Principal amount) totalled UGX.23,197,023,493,608, representing 60% of disbursed External Debt, an amount of UGX.11,268,665,555,039, representing 49% of the debt under grace period, will require servicing for the first time in the FY2020/2021.", "page": 33, "level": 4}}, {"headings_1": {"content": "the depreciation of Ugandan Shilling against stronger currencies.", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "In response, Management explained that the Public Debt had been growing in recent years due to the need to fund major infrastructure projects like Karuma, Isimba", "metadata": {"headings": [{"headings_0": {"content": "In response, Management explained that the Public Debt had been growing in recent years due to the need to fund major infrastructure projects like Karuma, Isimba", "page": 33, "level": 4}}, {"headings_1": {"content": "I noted that, although external debt still under Grace Period (i.e. no payment of Principal amount) totalled UGX.23,197,023,493,608, representing 60% of disbursed External Debt, an amount of UGX.11,268,665,555,039, representing 49% of the debt under grace period, will require servicing for the first time in the FY2020/2021.", "page": 33, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "hydropower dams, and Entebbe Express highway among others. The need for extra borrowing to cover for both the revenue shortfalls and the arising expenditure needs was", "metadata": {"headings": [{"headings_0": {"content": "In response, Management explained that the Public Debt had been growing in recent years due to the need to fund major infrastructure projects like Karuma, Isimba", "page": 33, "level": 4}}, {"headings_1": {"content": "I noted that, although external debt still under Grace Period (i.e. no payment of Principal amount) totalled UGX.23,197,023,493,608, representing 60% of disbursed External Debt, an amount of UGX.11,268,665,555,039, representing 49% of the debt under grace period, will require servicing for the first time in the FY2020/2021.", "page": 33, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "the main driver of the significant increase in debt in FY2019/2020. As Government", "metadata": {"headings": [{"headings_0": {"content": "the main driver of the significant increase in debt in FY2019/2020. As Government", "page": 33, "level": 2}}, {"headings_1": {"content": "In response, Management explained that the Public Debt had been growing in recent years due to the need to fund major infrastructure projects like Karuma, Isimba", "page": 33, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "continues to support economic recovery through the provision of the economic stimulus package to various sectors, debt is projected to increase further over the near term, but \n23 \nto reduce after three financial years, as the impact of the Covid-19 shock wanes, and the commercial production of oil starts.", "metadata": {"headings": [{"headings_0": {"content": "the main driver of the significant increase in debt in FY2019/2020. As Government", "page": 33, "level": 2}}, {"headings_1": {"content": "In response, Management explained that the Public Debt had been growing in recent years due to the need to fund major infrastructure projects like Karuma, Isimba", "page": 33, "level": 4}}, [{"headings_0": {"content": "the main driver of the significant increase in debt in FY2019/2020. As Government", "page": 33, "level": 2}}, {"headings_1": {"content": "In response, Management explained that the Public Debt had been growing in recent years due to the need to fund major infrastructure projects like Karuma, Isimba", "page": 33, "level": 4}}], [{"headings_0": {"content": "the main driver of the significant increase in debt in FY2019/2020. As Government", "page": 33, "level": 2}}, {"headings_1": {"content": "In response, Management explained that the Public Debt had been growing in recent years due to the need to fund major infrastructure projects like Karuma, Isimba", "page": 33, "level": 4}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the PS/ST to devise a comprehensive strategy to align revenue mobilisation and", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to devise a comprehensive strategy to align revenue mobilisation and", "page": 34, "level": 2}}, {"headings_1": {"content": "the main driver of the significant increase in debt in FY2019/2020. As Government", "page": 33, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "fiscal policy management, as well as reducing/rationalising government expenditures.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to devise a comprehensive strategy to align revenue mobilisation and", "page": 34, "level": 2}}, {"headings_1": {"content": "the main driver of the significant increase in debt in FY2019/2020. As Government", "page": 33, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.13.2 Movement of Domestic Debt Stock", "metadata": {"headings": [{"headings_0": {"content": "2.1.13.2 Movement of Domestic Debt Stock", "page": 34, "level": 2}}, {"headings_1": {"content": "I advised the PS/ST to devise a comprehensive strategy to align revenue mobilisation and", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Domestic debt portfolio is composed of long term borrowings (Treasury Bonds and Government Bonds) and short term borrowings (Treasury Bills and Government overdraft/temporary advances).", "metadata": {"headings": [{"headings_0": {"content": "2.1.13.2 Movement of Domestic Debt Stock", "page": 34, "level": 2}}, {"headings_1": {"content": "I advised the PS/ST to devise a comprehensive strategy to align revenue mobilisation and", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills,", "metadata": {"headings": [{"headings_0": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills,", "page": 34, "level": 2}}, {"headings_1": {"content": "2.1.13.2 Movement of Domestic Debt Stock", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "and un-securitised debt amounted to UGX.17,975bn as of 30 th June 2020 [2019: UGX.15,502bn].", "metadata": {"headings": [{"headings_0": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills,", "page": 34, "level": 2}}, {"headings_1": {"content": "2.1.13.2 Movement of Domestic Debt Stock", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Further analysis has revealed a corresponding increase in the net domestic financing with", "metadata": {"headings": [{"headings_0": {"content": "Further analysis has revealed a corresponding increase in the net domestic financing with", "page": 34, "level": 2}}, {"headings_1": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills,", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "no redemption at all over the years. The table below shows the trends over the same period;", "metadata": {"headings": [{"headings_0": {"content": "Further analysis has revealed a corresponding increase in the net domestic financing with", "page": 34, "level": 2}}, {"headings_1": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills,", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 7: Showing trend of domestic debt stock over the years", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing trend of domestic debt stock over the years", "page": 34, "level": 5}}, {"headings_1": {"content": "Further analysis has revealed a corresponding increase in the net domestic financing with", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["", "**UGX**", "**UGX**", "**UGX**"], ["Issuances (Bills & Bonds)", "6,383,783,938,597", "7,400,459,267,713", "8,479,999,990,258"], ["Redemptions (Bills & Bonds)", "4,588,264,322,892", "5,236,650,535,490", "5,908,742,271,615"], ["**NET Domestic Financing**", "1,795,519,615,705", "2,163,808,732,223", "2,571,257,718,643"]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing trend of domestic debt stock over the years", "page": 34, "level": 5}}, {"headings_1": {"content": "Further analysis has revealed a corresponding increase in the net domestic financing with", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Details", "FY 2017/18", "FY 2018/19", "FY 2019/20"], "type": "table"}}, {"content": "From the above it can be deduced as follows;", "metadata": {"headings": [{"headings_0": {"content": "From the above it can be deduced as follows;", "page": 34, "level": 2}}, {"headings_1": {"content": "Table 7: Showing trend of domestic debt stock over the years", "page": 34, "level": 5}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "a) 75% of the Government borrowing is to service redemptions (rollover of debt) and", "metadata": {"headings": [{"headings_0": {"content": "a) 75% of the Government borrowing is to service redemptions (rollover of debt) and", "page": 34, "level": 2}}, {"headings_1": {"content": "From the above it can be deduced as follows;", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "this creates a high dependence on the market and thus increases interest rates and refinancing risk; and", "metadata": {"headings": [{"headings_0": {"content": "a) 75% of the Government borrowing is to service redemptions (rollover of debt) and", "page": 34, "level": 2}}, {"headings_1": {"content": "From the above it can be deduced as follows;", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "b) An increasing Net Domestic Financing (NDF) signals an increased government", "metadata": {"headings": [{"headings_0": {"content": "b) An increasing Net Domestic Financing (NDF) signals an increased government", "page": 34, "level": 2}}, {"headings_1": {"content": "a) 75% of the Government borrowing is to service redemptions (rollover of debt) and", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "borrowing appetite, whereby, the market players are inclined to demand increased rates well aware of the fact that Government is in dire need to finance the budget.", "metadata": {"headings": [{"headings_0": {"content": "b) An increasing Net Domestic Financing (NDF) signals an increased government", "page": 34, "level": 2}}, {"headings_1": {"content": "a) 75% of the Government borrowing is to service redemptions (rollover of debt) and", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "c) In addition, the commercial banks will prefer lending to government instead of the", "metadata": {"headings": [{"headings_0": {"content": "c) In addition, the commercial banks will prefer lending to government instead of the", "page": 34, "level": 2}}, {"headings_1": {"content": "b) An increasing Net Domestic Financing (NDF) signals an increased government", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "private sector thus affecting growth in the private sector. \nManagement explained that to mitigate refinancing risk, there are deliberate efforts to", "metadata": {"headings": [{"headings_0": {"content": "c) In addition, the commercial banks will prefer lending to government instead of the", "page": 34, "level": 2}}, {"headings_1": {"content": "b) An increasing Net Domestic Financing (NDF) signals an increased government", "page": 34, "level": 2}}, [{"headings_0": {"content": "c) In addition, the commercial banks will prefer lending to government instead of the", "page": 34, "level": 2}}, {"headings_1": {"content": "b) An increasing Net Domestic Financing (NDF) signals an increased government", "page": 34, "level": 2}}]], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "issue more Treasury Bonds than Treasury Bills. This is evidenced by Treasury Bonds", "metadata": {"headings": [{"headings_0": {"content": "issue more Treasury Bonds than Treasury Bills. This is evidenced by Treasury Bonds", "page": 34, "level": 2}}, {"headings_1": {"content": "c) In addition, the commercial banks will prefer lending to government instead of the", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "accounting for more than 70% of total domestic debt stock as Treasury Bonds allow for a", "metadata": {"headings": [{"headings_0": {"content": "issue more Treasury Bonds than Treasury Bills. This is evidenced by Treasury Bonds", "page": 34, "level": 2}}, {"headings_1": {"content": "c) In addition, the commercial banks will prefer lending to government instead of the", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "more sustainable repayment profile. Furthermore, the increasing NDF levels and growth", "metadata": {"headings": [{"headings_0": {"content": "more sustainable repayment profile. Furthermore, the increasing NDF levels and growth", "page": 34, "level": 2}}, {"headings_1": {"content": "issue more Treasury Bonds than Treasury Bills. This is evidenced by Treasury Bonds", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "of the fiscal deficit are occasioned by Government\u2019s deliberate effort to frontload infrastructure investment in the short and medium term. However, measures have been instituted to manage the cost of debt including; reduction of withholding tax on securities and Primary dealer reforms.", "metadata": {"headings": [{"headings_0": {"content": "more sustainable repayment profile. Furthermore, the increasing NDF levels and growth", "page": 34, "level": 2}}, {"headings_1": {"content": "issue more Treasury Bonds than Treasury Bills. This is evidenced by Treasury Bonds", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Government should consider initiating steps to reverse this trend and ensure fiscal budget", "metadata": {"headings": [{"headings_0": {"content": "Government should consider initiating steps to reverse this trend and ensure fiscal budget", "page": 34, "level": 2}}, {"headings_1": {"content": "more sustainable repayment profile. Furthermore, the increasing NDF levels and growth", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "discipline and servicing a portion of maturing debt rather than rolling it over. \n24", "metadata": {"headings": [{"headings_0": {"content": "Government should consider initiating steps to reverse this trend and ensure fiscal budget", "page": 34, "level": 2}}, {"headings_1": {"content": "more sustainable repayment profile. Furthermore, the increasing NDF levels and growth", "page": 34, "level": 2}}, [{"headings_0": {"content": "Government should consider initiating steps to reverse this trend and ensure fiscal budget", "page": 34, "level": 2}}, {"headings_1": {"content": "more sustainable repayment profile. Furthermore, the increasing NDF levels and growth", "page": 34, "level": 2}}]], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.13.3 Assessment of debt sustainability a) Debt to Gross Domestic Product (GDP) Ratio", "metadata": {"headings": [{"headings_0": {"content": "2.1.13.3 Assessment of debt sustainability a) Debt to Gross Domestic Product (GDP) Ratio", "page": 35, "level": 2}}, {"headings_1": {"content": "Government should consider initiating steps to reverse this trend and ensure fiscal budget", "page": 34, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Debt to GDP ratios is a measure that compares what a country owes (total debt) and", "metadata": {"headings": [{"headings_0": {"content": "2.1.13.3 Assessment of debt sustainability a) Debt to Gross Domestic Product (GDP) Ratio", "page": 35, "level": 2}}, {"headings_1": {"content": "Government should consider initiating steps to reverse this trend and ensure fiscal budget", "page": 34, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "what it produces (manufactures or a service). The ratio reliably indicates a country\u2019s", "metadata": {"headings": [{"headings_0": {"content": "what it produces (manufactures or a service). The ratio reliably indicates a country\u2019s", "page": 35, "level": 2}}, {"headings_1": {"content": "2.1.13.3 Assessment of debt sustainability a) Debt to Gross Domestic Product (GDP) Ratio", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "ability to pay back its debt. A high debt-to-GDP ratio may make it more difficult for a country to pay both internal and external debts and may lead creditors to seek higher interest rates when lending due to the low credit rating of the country that pushes its lending risk high.", "metadata": {"headings": [{"headings_0": {"content": "what it produces (manufactures or a service). The ratio reliably indicates a country\u2019s", "page": 35, "level": 2}}, {"headings_1": {"content": "2.1.13.3 Assessment of debt sustainability a) Debt to Gross Domestic Product (GDP) Ratio", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing", "metadata": {"headings": [{"headings_0": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing", "page": 35, "level": 4}}, {"headings_1": {"content": "what it produces (manufactures or a service). The ratio reliably indicates a country\u2019s", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "countries are more prone to economic shocks and exchange rate risk, thus advising on a 50% threshold.", "metadata": {"headings": [{"headings_0": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing", "page": 35, "level": 4}}, {"headings_1": {"content": "what it produces (manufactures or a service). The ratio reliably indicates a country\u2019s", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "A review of Uganda\u2019s Debt to nominal GDP revealed a 7% increase from 35% last", "metadata": {"headings": [{"headings_0": {"content": "A review of Uganda\u2019s Debt to nominal GDP revealed a 7% increase from 35% last", "page": 35, "level": 2}}, {"headings_1": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing", "page": 35, "level": 4}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "year to 41% in the year under review.", "metadata": {"headings": [{"headings_0": {"content": "A review of Uganda\u2019s Debt to nominal GDP revealed a 7% increase from 35% last", "page": 35, "level": 2}}, {"headings_1": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing", "page": 35, "level": 4}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "From the above, it can be seen that though Uganda\u2019s GDP has been increasing over the years since 2013/14, its debt position has also increased. The rate of increase of", "metadata": {"headings": [{"headings_0": {"content": "From the above, it can be seen that though Uganda\u2019s GDP has been increasing over the years since 2013/14, its debt position has also increased. The rate of increase of", "page": 35, "level": 4}}, {"headings_1": {"content": "A review of Uganda\u2019s Debt to nominal GDP revealed a 7% increase from 35% last", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "debt is higher than the rate of increment in the GDP levels, which creates a risk of reaching the unsustainable levels sooner than later.", "metadata": {"headings": [{"headings_0": {"content": "From the above, it can be seen that though Uganda\u2019s GDP has been increasing over the years since 2013/14, its debt position has also increased. The rate of increase of", "page": 35, "level": 4}}, {"headings_1": {"content": "A review of Uganda\u2019s Debt to nominal GDP revealed a 7% increase from 35% last", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "This has begun to translate into higher cost of borrowing which may deny future", "metadata": {"headings": [{"headings_0": {"content": "This has begun to translate into higher cost of borrowing which may deny future", "page": 35, "level": 2}}, {"headings_1": {"content": "From the above, it can be seen that though Uganda\u2019s GDP has been increasing over the years since 2013/14, its debt position has also increased. The rate of increase of", "page": 35, "level": 4}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "generations the opportunity to sustainably borrow. \nIn response, Management indicated that the following measures will be pursued to slow down debt accumulation and promote its sustainability;", "metadata": {"headings": [{"headings_0": {"content": "This has begun to translate into higher cost of borrowing which may deny future", "page": 35, "level": 2}}, {"headings_1": {"content": "From the above, it can be seen that though Uganda\u2019s GDP has been increasing over the years since 2013/14, its debt position has also increased. The rate of increase of", "page": 35, "level": 4}}, [{"headings_0": {"content": "This has begun to translate into higher cost of borrowing which may deny future", "page": 35, "level": 2}}, {"headings_1": {"content": "From the above, it can be seen that though Uganda\u2019s GDP has been increasing over the years since 2013/14, its debt position has also increased. The rate of increase of", "page": 35, "level": 4}}]], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "i) Operationalisation of the medium-term Domestic Revenue Mobilisation Strategy", "metadata": {"headings": [{"headings_0": {"content": "i) Operationalisation of the medium-term Domestic Revenue Mobilisation Strategy", "page": 35, "level": 2}}, {"headings_1": {"content": "This has begun to translate into higher cost of borrowing which may deny future", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "aimed at increasing domestic revenue which would then reduce the country\u2019s", "metadata": {"headings": [{"headings_0": {"content": "i) Operationalisation of the medium-term Domestic Revenue Mobilisation Strategy", "page": 35, "level": 2}}, {"headings_1": {"content": "This has begun to translate into higher cost of borrowing which may deny future", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "gross financing needs. This targets to increase the ration of domestic revenue to", "metadata": {"headings": [{"headings_0": {"content": "gross financing needs. This targets to increase the ration of domestic revenue to", "page": 35, "level": 2}}, {"headings_1": {"content": "i) Operationalisation of the medium-term Domestic Revenue Mobilisation Strategy", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "GDP by 0.5 percentage points per annum; \nii) Enhance efforts towards Export promotion and import substitution so as to increase foreign currency inflows and reduce the outflows. External debt accounts for more than half of our debt stock and we require foreign currency to meet this obligation when due; \niii) Sequencing projects, with priority given to those generating a bigger growth dividend. In addition, Government will also continue to enhance project execution by fully implementing the reforms under the Public Investment Management Strategy (PIMS), for timely realisation of their benefits and subsequently their impact on the economy;", "metadata": {"headings": [{"headings_0": {"content": "gross financing needs. This targets to increase the ration of domestic revenue to", "page": 35, "level": 2}}, {"headings_1": {"content": "i) Operationalisation of the medium-term Domestic Revenue Mobilisation Strategy", "page": 35, "level": 2}}, [{"headings_0": {"content": "gross financing needs. This targets to increase the ration of domestic revenue to", "page": 35, "level": 2}}, {"headings_1": {"content": "i) Operationalisation of the medium-term Domestic Revenue Mobilisation Strategy", "page": 35, "level": 2}}], [{"headings_0": {"content": "gross financing needs. This targets to increase the ration of domestic revenue to", "page": 35, "level": 2}}, {"headings_1": {"content": "i) Operationalisation of the medium-term Domestic Revenue Mobilisation Strategy", "page": 35, "level": 2}}]], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "iv) Limiting domestic borrowing to not more than 1 percent of GDP in the medium", "metadata": {"headings": [{"headings_0": {"content": "iv) Limiting domestic borrowing to not more than 1 percent of GDP in the medium", "page": 35, "level": 2}}, {"headings_1": {"content": "gross financing needs. This targets to increase the ration of domestic revenue to", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "term; and \nv)", "metadata": {"headings": [{"headings_0": {"content": "iv) Limiting domestic borrowing to not more than 1 percent of GDP in the medium", "page": 35, "level": 2}}, {"headings_1": {"content": "gross financing needs. This targets to increase the ration of domestic revenue to", "page": 35, "level": 2}}, [{"headings_0": {"content": "iv) Limiting domestic borrowing to not more than 1 percent of GDP in the medium", "page": 35, "level": 2}}, {"headings_1": {"content": "gross financing needs. This targets to increase the ration of domestic revenue to", "page": 35, "level": 2}}]], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Additionally, there are measures to reduce the cost of domestic debt which leads to a reduction in interest expenditure. These include; reduction of withholding", "metadata": {"headings": [{"headings_0": {"content": "Additionally, there are measures to reduce the cost of domestic debt which leads to a reduction in interest expenditure. These include; reduction of withholding", "page": 35, "level": 4}}, {"headings_1": {"content": "iv) Limiting domestic borrowing to not more than 1 percent of GDP in the medium", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "tax on Government securities, Primary dealer reforms, sensitisation drives to \n25 \nwiden the investor base and introduction of a mobile platform for investment in Government securities. \nI await the outcomes of the timely implementation of the above measures.", "metadata": {"headings": [{"headings_0": {"content": "Additionally, there are measures to reduce the cost of domestic debt which leads to a reduction in interest expenditure. These include; reduction of withholding", "page": 35, "level": 4}}, {"headings_1": {"content": "iv) Limiting domestic borrowing to not more than 1 percent of GDP in the medium", "page": 35, "level": 2}}, [{"headings_0": {"content": "Additionally, there are measures to reduce the cost of domestic debt which leads to a reduction in interest expenditure. These include; reduction of withholding", "page": 35, "level": 4}}, {"headings_1": {"content": "iv) Limiting domestic borrowing to not more than 1 percent of GDP in the medium", "page": 35, "level": 2}}], [{"headings_0": {"content": "Additionally, there are measures to reduce the cost of domestic debt which leads to a reduction in interest expenditure. These include; reduction of withholding", "page": 35, "level": 4}}, {"headings_1": {"content": "iv) Limiting domestic borrowing to not more than 1 percent of GDP in the medium", "page": 35, "level": 2}}], [{"headings_0": {"content": "Additionally, there are measures to reduce the cost of domestic debt which leads to a reduction in interest expenditure. These include; reduction of withholding", "page": 35, "level": 4}}, {"headings_1": {"content": "iv) Limiting domestic borrowing to not more than 1 percent of GDP in the medium", "page": 35, "level": 2}}]], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "b) Interest to Total revenue ratio", "metadata": {"headings": [{"headings_0": {"content": "b) Interest to Total revenue ratio", "page": 36, "level": 2}}, {"headings_1": {"content": "Additionally, there are measures to reduce the cost of domestic debt which leads to a reduction in interest expenditure. These include; reduction of withholding", "page": 35, "level": 4}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "This benchmark shows the proportion of Government revenue that goes into", "metadata": {"headings": [{"headings_0": {"content": "This benchmark shows the proportion of Government revenue that goes into", "page": 36, "level": 2}}, {"headings_1": {"content": "b) Interest to Total revenue ratio", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "servicing interest costs. The table below shows the assessment of the benchmark over the years.", "metadata": {"headings": [{"headings_0": {"content": "This benchmark shows the proportion of Government revenue that goes into", "page": 36, "level": 2}}, {"headings_1": {"content": "b) Interest to Total revenue ratio", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 8: Showing interest to revenue benchmark over the years", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Showing interest to revenue benchmark over the years", "page": 36, "level": 5}}, {"headings_1": {"content": "This benchmark shows the proportion of Government revenue that goes into", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["**2019/20**", "17,305,555,968,747", "2,369,065,345,575", "13.69", "< 12.5"], ["**2018/19**", "17,128,743,726,614", "2,005,380,900,988", "11.71", "< 12.5"], ["**2017/18**", "15,219,588,786,381", "1,937,424,879,060", "12.73", "< 12.5"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Showing interest to revenue benchmark over the years", "page": 36, "level": 5}}, {"headings_1": {"content": "This benchmark shows the proportion of Government revenue that goes into", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Financial year", "Total domestic Revenue - UGX", "Total Interest - UGX", "% of Interest to revenue", "Benchmark"], "type": "table"}}, {"content": "The interest to revenue benchmark has been breached as evidenced above. Almost", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Showing interest to revenue benchmark over the years", "page": 36, "level": 5}}, {"headings_1": {"content": "This benchmark shows the proportion of Government revenue that goes into", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "14% of the revenue being collected is going into servicing interest payments. This is", "metadata": {"headings": [{"headings_0": {"content": "14% of the revenue being collected is going into servicing interest payments. This is", "page": 36, "level": 2}}, {"headings_1": {"content": "Table 8: Showing interest to revenue benchmark over the years", "page": 36, "level": 5}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "gradually reducing the funds available for funding other critical government expenditures. \nIn response, management explained that Government was working on enhancing revenues through the Domestic Revenue Mobilization Strategy.", "metadata": {"headings": [{"headings_0": {"content": "14% of the revenue being collected is going into servicing interest payments. This is", "page": 36, "level": 2}}, {"headings_1": {"content": "Table 8: Showing interest to revenue benchmark over the years", "page": 36, "level": 5}}, [{"headings_0": {"content": "14% of the revenue being collected is going into servicing interest payments. This is", "page": 36, "level": 2}}, {"headings_1": {"content": "Table 8: Showing interest to revenue benchmark over the years", "page": 36, "level": 5}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest", "page": 36, "level": 2}}, {"headings_1": {"content": "14% of the revenue being collected is going into servicing interest payments. This is", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "expenditures while expanding revenue mobilisation.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest", "page": 36, "level": 2}}, {"headings_1": {"content": "14% of the revenue being collected is going into servicing interest payments. This is", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "c) Uganda\u2019s outlook on Long-Term Foreign-Currency Issuer Default Rating (IDR) revised from stable to negative", "metadata": {"headings": [{"headings_0": {"content": "c) Uganda\u2019s outlook on Long-Term Foreign-Currency Issuer Default Rating (IDR) revised from stable to negative", "page": 36, "level": 2}}, {"headings_1": {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The public debt and other financial liabilities management framework FY2018/2019-", "metadata": {"headings": [{"headings_0": {"content": "c) Uganda\u2019s outlook on Long-Term Foreign-Currency Issuer Default Rating (IDR) revised from stable to negative", "page": 36, "level": 2}}, {"headings_1": {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "FY2022/2023 provides that the Government of Uganda will be cognizant of the Fitch Sovereign Credit rating under the Debt Sustainability Analysis framework. Fitch credit", "metadata": {"headings": [{"headings_0": {"content": "FY2022/2023 provides that the Government of Uganda will be cognizant of the Fitch Sovereign Credit rating under the Debt Sustainability Analysis framework. Fitch credit", "page": 36, "level": 4}}, {"headings_1": {"content": "c) Uganda\u2019s outlook on Long-Term Foreign-Currency Issuer Default Rating (IDR) revised from stable to negative", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "rating is used by sovereign wealth funds, pension funds and other investors to gauge the creditworthiness of a country and thus having a big impact on the country's borrowing costs. \nI reviewed the Fitch credit rating issued on 24 th June 2020 and noted that Uganda\u2019s Long-Term Foreign-Currency Issuer Default Rating (IDR) outlook was revised from stable to negative on account of the decrease in revenue sources and the coronavirus shock amid a continued build-up of government public debt. Refer to", "metadata": {"headings": [{"headings_0": {"content": "FY2022/2023 provides that the Government of Uganda will be cognizant of the Fitch Sovereign Credit rating under the Debt Sustainability Analysis framework. Fitch credit", "page": 36, "level": 4}}, {"headings_1": {"content": "c) Uganda\u2019s outlook on Long-Term Foreign-Currency Issuer Default Rating (IDR) revised from stable to negative", "page": 36, "level": 2}}, [{"headings_0": {"content": "FY2022/2023 provides that the Government of Uganda will be cognizant of the Fitch Sovereign Credit rating under the Debt Sustainability Analysis framework. Fitch credit", "page": 36, "level": 4}}, {"headings_1": {"content": "c) Uganda\u2019s outlook on Long-Term Foreign-Currency Issuer Default Rating (IDR) revised from stable to negative", "page": 36, "level": 2}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "the table below;", "metadata": {"headings": [{"headings_0": {"content": "the table below;", "page": 36, "level": 2}}, {"headings_1": {"content": "FY2022/2023 provides that the Government of Uganda will be cognizant of the Fitch Sovereign Credit rating under the Debt Sustainability Analysis framework. Fitch credit", "page": 36, "level": 4}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["**1**", "Failure by the Government to slow the build-up of government debt and narrow fiscal deficits after the coronavirus shock"], ["**2**", "Weakening of Uganda\u2019s ability to attract long term financing to cover her budget."], ["**3**", "Widening of the fiscal deficit and increase in the government debt/GDP, i.e. a fall in"]], "metadata": {"headings": [{"headings_0": {"content": "the table below;", "page": 36, "level": 2}}, {"headings_1": {"content": "FY2022/2023 provides that the Government of Uganda will be cognizant of the Fitch Sovereign Credit rating under the Debt Sustainability Analysis framework. Fitch credit", "page": 36, "level": 4}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Fitch factors for the negative score"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "the table below;", "page": 36, "level": 2}}, {"headings_1": {"content": "FY2022/2023 provides that the Government of Uganda will be cognizant of the Fitch Sovereign Credit rating under the Debt Sustainability Analysis framework. Fitch credit", "page": 36, "level": 4}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "domestic revenue mobilisation while increasing government expenditure."], ["**4**", "A widening in the current account deficit, i.e a fall in export performance."]], "metadata": {"headings": [{"headings_0": {"content": "the table below;", "page": 36, "level": 2}}, {"headings_1": {"content": "FY2022/2023 provides that the Government of Uganda will be cognizant of the Fitch Sovereign Credit rating under the Debt Sustainability Analysis framework. Fitch credit", "page": 36, "level": 4}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Fitch factors for the negative score"], "type": "table"}}, {"content": "A fall in the credit rating outlook is likely to make borrowing more expensive both for current and future loans. \nManagement explained that to mitigate this, Government was prioritising projects whose financing is from the Multilateral and Bilateral partners and whose interest rates are not tagged to the market ratings of sovereigns but on a concessional term", "metadata": {"headings": [{"headings_0": {"content": "the table below;", "page": 36, "level": 2}}, {"headings_1": {"content": "FY2022/2023 provides that the Government of Uganda will be cognizant of the Fitch Sovereign Credit rating under the Debt Sustainability Analysis framework. Fitch credit", "page": 36, "level": 4}}, [{"headings_0": {"content": "the table below;", "page": 36, "level": 2}}, {"headings_1": {"content": "FY2022/2023 provides that the Government of Uganda will be cognizant of the Fitch Sovereign Credit rating under the Debt Sustainability Analysis framework. Fitch credit", "page": 36, "level": 4}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "with grant elements on their financing. Furthermore, on the current Commercial borrowing, government has engaged Development Financial Institutions (DFI\u2019s) to", "metadata": {"headings": [{"headings_0": {"content": "with grant elements on their financing. Furthermore, on the current Commercial borrowing, government has engaged Development Financial Institutions (DFI\u2019s) to", "page": 37, "level": 4}}, {"headings_1": {"content": "the table below;", "page": 36, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "get acceptable rates which are not much affected by the market ratings. \nI advised management to exercise prudence in its expenditure by reducing on borrowings to finance budget support and further widening the tax base.", "metadata": {"headings": [{"headings_0": {"content": "with grant elements on their financing. Furthermore, on the current Commercial borrowing, government has engaged Development Financial Institutions (DFI\u2019s) to", "page": 37, "level": 4}}, {"headings_1": {"content": "the table below;", "page": 36, "level": 2}}, [{"headings_0": {"content": "with grant elements on their financing. Furthermore, on the current Commercial borrowing, government has engaged Development Financial Institutions (DFI\u2019s) to", "page": 37, "level": 4}}, {"headings_1": {"content": "the table below;", "page": 36, "level": 2}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.13.4 Increased Commercial Bank Borrowing with non-fixed interest rates- UGX.2,806,000,504,924", "metadata": {"headings": [{"headings_0": {"content": "2.1.13.4 Increased Commercial Bank Borrowing with non-fixed interest rates- UGX.2,806,000,504,924", "page": 37, "level": 2}}, {"headings_1": {"content": "with grant elements on their financing. Furthermore, on the current Commercial borrowing, government has engaged Development Financial Institutions (DFI\u2019s) to", "page": 37, "level": 4}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The Medium Term Debt Management Strategy (MTDs) for the FY 2019/2020 provides that in the medium term, Government shall continue to prioritise concessional financing", "metadata": {"headings": [{"headings_0": {"content": "2.1.13.4 Increased Commercial Bank Borrowing with non-fixed interest rates- UGX.2,806,000,504,924", "page": 37, "level": 2}}, {"headings_1": {"content": "with grant elements on their financing. Furthermore, on the current Commercial borrowing, government has engaged Development Financial Institutions (DFI\u2019s) to", "page": 37, "level": 4}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "as the preferred means of meeting its financial and development requirements. The MTDs", "metadata": {"headings": [{"headings_0": {"content": "as the preferred means of meeting its financial and development requirements. The MTDs", "page": 37, "level": 2}}, {"headings_1": {"content": "2.1.13.4 Increased Commercial Bank Borrowing with non-fixed interest rates- UGX.2,806,000,504,924", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "defines concessional loans as loans extended on terms substantially more generous than", "metadata": {"headings": [{"headings_0": {"content": "as the preferred means of meeting its financial and development requirements. The MTDs", "page": 37, "level": 2}}, {"headings_1": {"content": "2.1.13.4 Increased Commercial Bank Borrowing with non-fixed interest rates- UGX.2,806,000,504,924", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "market loans. Concessionality is achieved either through interest rates below those", "metadata": {"headings": [{"headings_0": {"content": "market loans. Concessionality is achieved either through interest rates below those", "page": 37, "level": 2}}, {"headings_1": {"content": "as the preferred means of meeting its financial and development requirements. The MTDs", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "available on the market or by longer grace periods, or a combination of these.", "metadata": {"headings": [{"headings_0": {"content": "market loans. Concessionality is achieved either through interest rates below those", "page": 37, "level": 2}}, {"headings_1": {"content": "as the preferred means of meeting its financial and development requirements. The MTDs", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I reviewed the government debt composition for the past three financial years from FY", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the government debt composition for the past three financial years from FY", "page": 37, "level": 2}}, {"headings_1": {"content": "market loans. Concessionality is achieved either through interest rates below those", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2017/2018 to 2019/2020 and I observed that Government\u2019s debt appetite was heavily", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the government debt composition for the past three financial years from FY", "page": 37, "level": 2}}, {"headings_1": {"content": "market loans. Concessionality is achieved either through interest rates below those", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "moving to non-concessional loans such as loans from Commercial Banks. I observed that", "metadata": {"headings": [{"headings_0": {"content": "moving to non-concessional loans such as loans from Commercial Banks. I observed that", "page": 37, "level": 2}}, {"headings_1": {"content": "I reviewed the government debt composition for the past three financial years from FY", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "loans from Commercial banks that are non-concessional grew from UGX.192,626,916,387", "metadata": {"headings": [{"headings_0": {"content": "moving to non-concessional loans such as loans from Commercial Banks. I observed that", "page": 37, "level": 2}}, {"headings_1": {"content": "I reviewed the government debt composition for the past three financial years from FY", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "to UGX.2,806,000,504,924, representing a 1357% spike over the past three financial years. It was noted that the contracted loans had very short repayment periods as compared to concessional loans that attract a minimum of 30 years. I further noted that the interest rates from the commercial banks were floating, pegged to the Euribor rate", "metadata": {"headings": [{"headings_0": {"content": "to UGX.2,806,000,504,924, representing a 1357% spike over the past three financial years. It was noted that the contracted loans had very short repayment periods as compared to concessional loans that attract a minimum of 30 years. I further noted that the interest rates from the commercial banks were floating, pegged to the Euribor rate", "page": 37, "level": 4}}, {"headings_1": {"content": "moving to non-concessional loans such as loans from Commercial Banks. I observed that", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "plus a premium.", "metadata": {"headings": [{"headings_0": {"content": "to UGX.2,806,000,504,924, representing a 1357% spike over the past three financial years. It was noted that the contracted loans had very short repayment periods as compared to concessional loans that attract a minimum of 30 years. I further noted that the interest rates from the commercial banks were floating, pegged to the Euribor rate", "page": 37, "level": 4}}, {"headings_1": {"content": "moving to non-concessional loans such as loans from Commercial Banks. I observed that", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Contracting debt at non-concessional terms has exposed the Government to high-interest rates and refinancing risk. It should be noted that 82% (UGX.2.8tn) of this amount was", "metadata": {"headings": [{"headings_0": {"content": "Contracting debt at non-concessional terms has exposed the Government to high-interest rates and refinancing risk. It should be noted that 82% (UGX.2.8tn) of this amount was", "page": 37, "level": 4}}, {"headings_1": {"content": "to UGX.2,806,000,504,924, representing a 1357% spike over the past three financial years. It was noted that the contracted loans had very short repayment periods as compared to concessional loans that attract a minimum of 30 years. I further noted that the interest rates from the commercial banks were floating, pegged to the Euribor rate", "page": 37, "level": 4}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "used for budget support and not infrastructure development as laid down in the strategy.", "metadata": {"headings": [{"headings_0": {"content": "Contracting debt at non-concessional terms has exposed the Government to high-interest rates and refinancing risk. It should be noted that 82% (UGX.2.8tn) of this amount was", "page": 37, "level": 4}}, {"headings_1": {"content": "to UGX.2,806,000,504,924, representing a 1357% spike over the past three financial years. It was noted that the contracted loans had very short repayment periods as compared to concessional loans that attract a minimum of 30 years. I further noted that the interest rates from the commercial banks were floating, pegged to the Euribor rate", "page": 37, "level": 4}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I informed management that there is a risk that in the near future, revenue collections from URA may not be sufficient to fund government priorities but only settle interest and", "metadata": {"headings": [{"headings_0": {"content": "I informed management that there is a risk that in the near future, revenue collections from URA may not be sufficient to fund government priorities but only settle interest and", "page": 37, "level": 4}}, {"headings_1": {"content": "Contracting debt at non-concessional terms has exposed the Government to high-interest rates and refinancing risk. It should be noted that 82% (UGX.2.8tn) of this amount was", "page": 37, "level": 4}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "principal debt.", "metadata": {"headings": [{"headings_0": {"content": "I informed management that there is a risk that in the near future, revenue collections from URA may not be sufficient to fund government priorities but only settle interest and", "page": 37, "level": 4}}, {"headings_1": {"content": "Contracting debt at non-concessional terms has exposed the Government to high-interest rates and refinancing risk. It should be noted that 82% (UGX.2.8tn) of this amount was", "page": 37, "level": 4}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "In response, management explained that the implementation of MTDS of FY2019/2020", "metadata": {"headings": [{"headings_0": {"content": "In response, management explained that the implementation of MTDS of FY2019/2020", "page": 37, "level": 2}}, {"headings_1": {"content": "I informed management that there is a risk that in the near future, revenue collections from URA may not be sufficient to fund government priorities but only settle interest and", "page": 37, "level": 4}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "was affected by the revenue shortfall during the financial year and the response to social-", "metadata": {"headings": [{"headings_0": {"content": "In response, management explained that the implementation of MTDS of FY2019/2020", "page": 37, "level": 2}}, {"headings_1": {"content": "I informed management that there is a risk that in the near future, revenue collections from URA may not be sufficient to fund government priorities but only settle interest and", "page": 37, "level": 4}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "economic impact of the Covid-19 pandemic. This led to changes in the underlying macro- economic assumptions used in the MTDS for FY 2019/2020. With the stabilisation of the economy when the pandemic wanes, the continuous implementation of the DRM, and the", "metadata": {"headings": [{"headings_0": {"content": "economic impact of the Covid-19 pandemic. This led to changes in the underlying macro- economic assumptions used in the MTDS for FY 2019/2020. With the stabilisation of the economy when the pandemic wanes, the continuous implementation of the DRM, and the", "page": 37, "level": 4}}, {"headings_1": {"content": "In response, management explained that the implementation of MTDS of FY2019/2020", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "expected oil revenues, the future MTDS instruments will have less of commercial \n27", "metadata": {"headings": [{"headings_0": {"content": "economic impact of the Covid-19 pandemic. This led to changes in the underlying macro- economic assumptions used in the MTDS for FY 2019/2020. With the stabilisation of the economy when the pandemic wanes, the continuous implementation of the DRM, and the", "page": 37, "level": 4}}, {"headings_1": {"content": "In response, management explained that the implementation of MTDS of FY2019/2020", "page": 37, "level": 2}}, [{"headings_0": {"content": "economic impact of the Covid-19 pandemic. This led to changes in the underlying macro- economic assumptions used in the MTDS for FY 2019/2020. With the stabilisation of the economy when the pandemic wanes, the continuous implementation of the DRM, and the", "page": 37, "level": 4}}, {"headings_1": {"content": "In response, management explained that the implementation of MTDS of FY2019/2020", "page": 37, "level": 2}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "borrowing plus exploring new financing options that will be enshrined in the GoU", "metadata": {"headings": [{"headings_0": {"content": "borrowing plus exploring new financing options that will be enshrined in the GoU", "page": 38, "level": 2}}, {"headings_1": {"content": "economic impact of the Covid-19 pandemic. This led to changes in the underlying macro- economic assumptions used in the MTDS for FY 2019/2020. With the stabilisation of the economy when the pandemic wanes, the continuous implementation of the DRM, and the", "page": 37, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Financing strategy.", "metadata": {"headings": [{"headings_0": {"content": "borrowing plus exploring new financing options that will be enshrined in the GoU", "page": 38, "level": 2}}, {"headings_1": {"content": "economic impact of the Covid-19 pandemic. This led to changes in the underlying macro- economic assumptions used in the MTDS for FY 2019/2020. With the stabilisation of the economy when the pandemic wanes, the continuous implementation of the DRM, and the", "page": 37, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised Government to focus on reducing fiscal expenditure during periods of revenue", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to focus on reducing fiscal expenditure during periods of revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "borrowing plus exploring new financing options that will be enshrined in the GoU", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "under collection.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to focus on reducing fiscal expenditure during periods of revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "borrowing plus exploring new financing options that will be enshrined in the GoU", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.13.5 Under absorption of loans", "metadata": {"headings": [{"headings_0": {"content": "2.1.13.5 Under absorption of loans", "page": 38, "level": 2}}, {"headings_1": {"content": "I advised Government to focus on reducing fiscal expenditure during periods of revenue", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A review of the loan disbursements revealed that several loans worth UGX.1.3 trillion", "metadata": {"headings": [{"headings_0": {"content": "A review of the loan disbursements revealed that several loans worth UGX.1.3 trillion", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.13.5 Under absorption of loans", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "appeared to be performing poorly, with some nearing expiry, while others reached the closing date without fully disbursing. Such low levels of performance undermine the attainment of planned development targets and render commitment charges paid in respect of undisbursed funds nugatory.", "metadata": {"headings": [{"headings_0": {"content": "A review of the loan disbursements revealed that several loans worth UGX.1.3 trillion", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.13.5 Under absorption of loans", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I noted that a total of EURO.2,211,284.7 (approx. UGX.9,241,334,679) has so far been", "metadata": {"headings": [{"headings_0": {"content": "I noted that a total of EURO.2,211,284.7 (approx. UGX.9,241,334,679) has so far been", "page": 38, "level": 2}}, {"headings_1": {"content": "A review of the loan disbursements revealed that several loans worth UGX.1.3 trillion", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "paid in respect of three loans as commitment fees for the undisbursed funds. Management explained that there have been considerable efforts by this Ministry to ensure that absorption is improved.", "metadata": {"headings": [{"headings_0": {"content": "I noted that a total of EURO.2,211,284.7 (approx. UGX.9,241,334,679) has so far been", "page": 38, "level": 2}}, {"headings_1": {"content": "A review of the loan disbursements revealed that several loans worth UGX.1.3 trillion", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to identify and resolve any bottlenecks hindering the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to identify and resolve any bottlenecks hindering the", "page": 38, "level": 2}}, {"headings_1": {"content": "I noted that a total of EURO.2,211,284.7 (approx. UGX.9,241,334,679) has so far been", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "smooth implementation of Government projects.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to identify and resolve any bottlenecks hindering the", "page": 38, "level": 2}}, {"headings_1": {"content": "I noted that a total of EURO.2,211,284.7 (approx. UGX.9,241,334,679) has so far been", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.13.6 Increasing loan contracts with stringent terms and conditions", "metadata": {"headings": [{"headings_0": {"content": "2.1.13.6 Increasing loan contracts with stringent terms and conditions", "page": 38, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to identify and resolve any bottlenecks hindering the", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The doctrine of foreign sovereign immunity provides that a foreign state generally is immune from the jurisdiction of the courts of another sovereign state. State immunity", "metadata": {"headings": [{"headings_0": {"content": "The doctrine of foreign sovereign immunity provides that a foreign state generally is immune from the jurisdiction of the courts of another sovereign state. State immunity", "page": 38, "level": 4}}, {"headings_1": {"content": "2.1.13.6 Increasing loan contracts with stringent terms and conditions", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "developed as an \u201cundisputed principle of customary international law\u201d and the law of nations based upon core aspects of sovereignty applicable in common law, civil law and", "metadata": {"headings": [{"headings_0": {"content": "The doctrine of foreign sovereign immunity provides that a foreign state generally is immune from the jurisdiction of the courts of another sovereign state. State immunity", "page": 38, "level": 4}}, {"headings_1": {"content": "2.1.13.6 Increasing loan contracts with stringent terms and conditions", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "other judicial systems. Under international Law, the waiver of immunity is acceptable but must be exercised with extreme caution. It is also important that every state comes up", "metadata": {"headings": [{"headings_0": {"content": "other judicial systems. Under international Law, the waiver of immunity is acceptable but must be exercised with extreme caution. It is also important that every state comes up", "page": 38, "level": 4}}, {"headings_1": {"content": "The doctrine of foreign sovereign immunity provides that a foreign state generally is immune from the jurisdiction of the courts of another sovereign state. State immunity", "page": 38, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "with clear guidelines and policies regarding the waiver of the state immunity and the extent of such waiver.", "metadata": {"headings": [{"headings_0": {"content": "other judicial systems. Under international Law, the waiver of immunity is acceptable but must be exercised with extreme caution. It is also important that every state comes up", "page": 38, "level": 4}}, {"headings_1": {"content": "The doctrine of foreign sovereign immunity provides that a foreign state generally is immune from the jurisdiction of the courts of another sovereign state. State immunity", "page": 38, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "A review of the new loan agreements being signed by the GOU and different lenders indicates an increased waiver of immunity by the Minister of Finance with regards to the", "metadata": {"headings": [{"headings_0": {"content": "A review of the new loan agreements being signed by the GOU and different lenders indicates an increased waiver of immunity by the Minister of Finance with regards to the", "page": 38, "level": 4}}, {"headings_1": {"content": "other judicial systems. Under international Law, the waiver of immunity is acceptable but must be exercised with extreme caution. It is also important that every state comes up", "page": 38, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "assets and property of Uganda within and outside Uganda. GOU irrevocably and", "metadata": {"headings": [{"headings_0": {"content": "A review of the new loan agreements being signed by the GOU and different lenders indicates an increased waiver of immunity by the Minister of Finance with regards to the", "page": 38, "level": 4}}, {"headings_1": {"content": "other judicial systems. Under international Law, the waiver of immunity is acceptable but must be exercised with extreme caution. It is also important that every state comes up", "page": 38, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "unconditionally agreed to waive immunity over Uganda or its properties to which it or", "metadata": {"headings": [{"headings_0": {"content": "unconditionally agreed to waive immunity over Uganda or its properties to which it or", "page": 38, "level": 2}}, {"headings_1": {"content": "A review of the new loan agreements being signed by the GOU and different lenders indicates an increased waiver of immunity by the Minister of Finance with regards to the", "page": 38, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "may become entitled to at any time whether under sovereign immunity or otherwise from any suit, jurisdiction of any arbitral institution or arbitral tribunal, judgment, arbitral award, service of process upon it or any agent, execution on judgment, enforcement of arbitral award, set-off, attachment prior to judgment, attachment in aid of execution to which it or its assets may be entitled in any legal action or proceedings or arbitral proceedings with respect to this agreement or any of the transactions contemplated.", "metadata": {"headings": [{"headings_0": {"content": "unconditionally agreed to waive immunity over Uganda or its properties to which it or", "page": 38, "level": 2}}, {"headings_1": {"content": "A review of the new loan agreements being signed by the GOU and different lenders indicates an increased waiver of immunity by the Minister of Finance with regards to the", "page": 38, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Whereas the waivers of immunity form a major part of international business to protect", "metadata": {"headings": [{"headings_0": {"content": "Whereas the waivers of immunity form a major part of international business to protect", "page": 38, "level": 2}}, {"headings_1": {"content": "unconditionally agreed to waive immunity over Uganda or its properties to which it or", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "lenders, there is need to exercise this function judiciously taking into considerations the general objective to protect and preserve public property of Uganda contained in", "metadata": {"headings": [{"headings_0": {"content": "Whereas the waivers of immunity form a major part of international business to protect", "page": 38, "level": 2}}, {"headings_1": {"content": "unconditionally agreed to waive immunity over Uganda or its properties to which it or", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Objective XXV of the national objectives and directive principles of state policy under the 1995 Constitution of the Republic of Uganda. This matter was also raised in my previous", "metadata": {"headings": [{"headings_0": {"content": "Objective XXV of the national objectives and directive principles of state policy under the 1995 Constitution of the Republic of Uganda. This matter was also raised in my previous", "page": 38, "level": 4}}, {"headings_1": {"content": "Whereas the waivers of immunity form a major part of international business to protect", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "audit report but has not been actioned by government. \n28 \nManagement in response indicated that there are ongoing discussions with the respective financiers and consensus was reached on certain conditions such as advance of the 15%", "metadata": {"headings": [{"headings_0": {"content": "Objective XXV of the national objectives and directive principles of state policy under the 1995 Constitution of the Republic of Uganda. This matter was also raised in my previous", "page": 38, "level": 4}}, {"headings_1": {"content": "Whereas the waivers of immunity form a major part of international business to protect", "page": 38, "level": 2}}, [{"headings_0": {"content": "Objective XXV of the national objectives and directive principles of state policy under the 1995 Constitution of the Republic of Uganda. This matter was also raised in my previous", "page": 38, "level": 4}}, {"headings_1": {"content": "Whereas the waivers of immunity form a major part of international business to protect", "page": 38, "level": 2}}], [{"headings_0": {"content": "Objective XXV of the national objectives and directive principles of state policy under the 1995 Constitution of the Republic of Uganda. This matter was also raised in my previous", "page": 38, "level": 4}}, {"headings_1": {"content": "Whereas the waivers of immunity form a major part of international business to protect", "page": 38, "level": 2}}]], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "counterpart funding, insurance premium payment modality. However, the financiers", "metadata": {"headings": [{"headings_0": {"content": "counterpart funding, insurance premium payment modality. However, the financiers", "page": 39, "level": 2}}, {"headings_1": {"content": "Objective XXV of the national objectives and directive principles of state policy under the 1995 Constitution of the Republic of Uganda. This matter was also raised in my previous", "page": 38, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "insisted on retaining some conditions in the agreements and assured Government that although the condition are in the agreement, they have never been applied in any Country and that they do not think that it will ever be applied to any Country as the agreement allows for mutual agreements before any dispute is tabled before court.", "metadata": {"headings": [{"headings_0": {"content": "counterpart funding, insurance premium payment modality. However, the financiers", "page": 39, "level": 2}}, {"headings_1": {"content": "Objective XXV of the national objectives and directive principles of state policy under the 1995 Constitution of the Republic of Uganda. This matter was also raised in my previous", "page": 38, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to continue engaging the financiers and the Attorney", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging the financiers and the Attorney", "page": 39, "level": 2}}, {"headings_1": {"content": "counterpart funding, insurance premium payment modality. However, the financiers", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "General to have these terms further reviewed.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging the financiers and the Attorney", "page": 39, "level": 2}}, {"headings_1": {"content": "counterpart funding, insurance premium payment modality. However, the financiers", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.13.7 Failure to Manage Risks associated with Cross currency Borrowing", "metadata": {"headings": [{"headings_0": {"content": "2.1.13.7 Failure to Manage Risks associated with Cross currency Borrowing", "page": 39, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to continue engaging the financiers and the Attorney", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "It is good practice that the Treasury puts in place systems and controls that should", "metadata": {"headings": [{"headings_0": {"content": "It is good practice that the Treasury puts in place systems and controls that should", "page": 39, "level": 2}}, {"headings_1": {"content": "2.1.13.7 Failure to Manage Risks associated with Cross currency Borrowing", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "ensure that financial losses resulting from foreign currency borrowing are avoided or", "metadata": {"headings": [{"headings_0": {"content": "It is good practice that the Treasury puts in place systems and controls that should", "page": 39, "level": 2}}, {"headings_1": {"content": "2.1.13.7 Failure to Manage Risks associated with Cross currency Borrowing", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "minimised as much as possible. For example, if Government secures a loan in a foreign", "metadata": {"headings": [{"headings_0": {"content": "minimised as much as possible. For example, if Government secures a loan in a foreign", "page": 39, "level": 2}}, {"headings_1": {"content": "It is good practice that the Treasury puts in place systems and controls that should", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "currency and the lender dictates the contractor to implement project works - as is the case with several new loans, it is only prudent that the turnkey agreements signed by", "metadata": {"headings": [{"headings_0": {"content": "minimised as much as possible. For example, if Government secures a loan in a foreign", "page": 39, "level": 2}}, {"headings_1": {"content": "It is good practice that the Treasury puts in place systems and controls that should", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Government with the contractor should be denominated in the loan currency to avoid", "metadata": {"headings": [{"headings_0": {"content": "Government with the contractor should be denominated in the loan currency to avoid", "page": 39, "level": 2}}, {"headings_1": {"content": "minimised as much as possible. For example, if Government secures a loan in a foreign", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "financial loss.", "metadata": {"headings": [{"headings_0": {"content": "Government with the contractor should be denominated in the loan currency to avoid", "page": 39, "level": 2}}, {"headings_1": {"content": "minimised as much as possible. For example, if Government secures a loan in a foreign", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "A case in point was an exchange loss UGX.516,266,428 incurred under the Turnkey contractor for National Backbone Infrastructure Project (NBI/EGI) Phase 3). My reviews revealed that the cause of the additional payment resulted from the Turnkey agreement signed with the Contractor being denominated in USD currency while the loan agreement between GOU and Exim Bank was in the Chinese Yuan (RMB). This resulted into an exchange rate loss of USD.261,760 that the contractor did not want to incur.", "metadata": {"headings": [{"headings_0": {"content": "A case in point was an exchange loss UGX.516,266,428 incurred under the Turnkey contractor for National Backbone Infrastructure Project (NBI/EGI) Phase 3). My reviews revealed that the cause of the additional payment resulted from the Turnkey agreement signed with the Contractor being denominated in USD currency while the loan agreement between GOU and Exim Bank was in the Chinese Yuan (RMB). This resulted into an exchange rate loss of USD.261,760 that the contractor did not want to incur.", "page": 39, "level": 1}}, {"headings_1": {"content": "Government with the contractor should be denominated in the loan currency to avoid", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I advised management to put in place robust risk management policies to curb financial", "metadata": {"headings": [{"headings_0": {"content": "I advised management to put in place robust risk management policies to curb financial", "page": 39, "level": 2}}, {"headings_1": {"content": "A case in point was an exchange loss UGX.516,266,428 incurred under the Turnkey contractor for National Backbone Infrastructure Project (NBI/EGI) Phase 3). My reviews revealed that the cause of the additional payment resulted from the Turnkey agreement signed with the Contractor being denominated in USD currency while the loan agreement between GOU and Exim Bank was in the Chinese Yuan (RMB). This resulted into an exchange rate loss of USD.261,760 that the contractor did not want to incur.", "page": 39, "level": 1}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "losses resulting from cross-currency transaction risks.", "metadata": {"headings": [{"headings_0": {"content": "I advised management to put in place robust risk management policies to curb financial", "page": 39, "level": 2}}, {"headings_1": {"content": "A case in point was an exchange loss UGX.516,266,428 incurred under the Turnkey contractor for National Backbone Infrastructure Project (NBI/EGI) Phase 3). My reviews revealed that the cause of the additional payment resulted from the Turnkey agreement signed with the Contractor being denominated in USD currency while the loan agreement between GOU and Exim Bank was in the Chinese Yuan (RMB). This resulted into an exchange rate loss of USD.261,760 that the contractor did not want to incur.", "page": 39, "level": 1}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.14 Operations of Boards in Government Entities", "metadata": {"headings": [{"headings_0": {"content": "2.1.14 Operations of Boards in Government Entities", "page": 39, "level": 2}}, {"headings_1": {"content": "I advised management to put in place robust risk management policies to curb financial", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The appointment of different boards in the different sectors is made by different ministers in the various sectors, in line with the laws establishing them. Although the various laws", "metadata": {"headings": [{"headings_0": {"content": "The appointment of different boards in the different sectors is made by different ministers in the various sectors, in line with the laws establishing them. Although the various laws", "page": 39, "level": 4}}, {"headings_1": {"content": "2.1.14 Operations of Boards in Government Entities", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "define the specifications and qualifications for one to be appointed on the board, they do not provide clear guidelines on the criteria to be adopted by the Ministers to identify the competent persons to be put on these boards.", "metadata": {"headings": [{"headings_0": {"content": "The appointment of different boards in the different sectors is made by different ministers in the various sectors, in line with the laws establishing them. Although the various laws", "page": 39, "level": 4}}, {"headings_1": {"content": "2.1.14 Operations of Boards in Government Entities", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "There was also no harmonised position for the performance evaluation and rates of", "metadata": {"headings": [{"headings_0": {"content": "There was also no harmonised position for the performance evaluation and rates of", "page": 39, "level": 2}}, {"headings_1": {"content": "The appointment of different boards in the different sectors is made by different ministers in the various sectors, in line with the laws establishing them. Although the various laws", "page": 39, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "emoluments to be paid to the different boards, and as such, many boards have gone unassessed while the rates and types of emoluments paid keep varying across sectors. \nIn addition, some boards have lasted for more than 15 years while others are involved in the day to day management of the entities.", "metadata": {"headings": [{"headings_0": {"content": "There was also no harmonised position for the performance evaluation and rates of", "page": 39, "level": 2}}, {"headings_1": {"content": "The appointment of different boards in the different sectors is made by different ministers in the various sectors, in line with the laws establishing them. Although the various laws", "page": 39, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The risk associated with this discretionary power is that it can be abused for selfish reasons.The absence of clear accountability frameworks has resulted in the different", "metadata": {"headings": [{"headings_0": {"content": "The risk associated with this discretionary power is that it can be abused for selfish reasons.The absence of clear accountability frameworks has resulted in the different", "page": 39, "level": 4}}, {"headings_1": {"content": "There was also no harmonised position for the performance evaluation and rates of", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "boards being mismanaged and in many of the commercial companies, losses are", "metadata": {"headings": [{"headings_0": {"content": "The risk associated with this discretionary power is that it can be abused for selfish reasons.The absence of clear accountability frameworks has resulted in the different", "page": 39, "level": 4}}, {"headings_1": {"content": "There was also no harmonised position for the performance evaluation and rates of", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "constantly reported. It was also noted that several board decisions over human resources", "metadata": {"headings": [{"headings_0": {"content": "constantly reported. It was also noted that several board decisions over human resources", "page": 39, "level": 2}}, {"headings_1": {"content": "The risk associated with this discretionary power is that it can be abused for selfish reasons.The absence of clear accountability frameworks has resulted in the different", "page": 39, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "constantly reported. It was also noted that several board decisions over human resources", "page": 39, "level": 2}}, {"headings_1": {"content": "The risk associated with this discretionary power is that it can be abused for selfish reasons.The absence of clear accountability frameworks has resulted in the different", "page": 39, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "are in conflict with the Public service Standing Orders and yet the constitution defines", "metadata": {"headings": [{"headings_0": {"content": "are in conflict with the Public service Standing Orders and yet the constitution defines", "page": 40, "level": 2}}, {"headings_1": {"content": "constantly reported. It was also noted that several board decisions over human resources", "page": 39, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "public service to mean service in a civil capacity of Government or of a local government. \nIn response, management indicated that independent evaluations are being done by the Institutions and through the annual audits. However, the Ministry is preparing Guidelines", "metadata": {"headings": [{"headings_0": {"content": "are in conflict with the Public service Standing Orders and yet the constitution defines", "page": 40, "level": 2}}, {"headings_1": {"content": "constantly reported. It was also noted that several board decisions over human resources", "page": 39, "level": 2}}, [{"headings_0": {"content": "are in conflict with the Public service Standing Orders and yet the constitution defines", "page": 40, "level": 2}}, {"headings_1": {"content": "constantly reported. It was also noted that several board decisions over human resources", "page": 39, "level": 2}}]], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "for all Ministries to follow in the Board processes for appointment, appraisal to inform renewal/non-renewal and the conduct of the Board in daily operations of the Institution.", "metadata": {"headings": [{"headings_0": {"content": "for all Ministries to follow in the Board processes for appointment, appraisal to inform renewal/non-renewal and the conduct of the Board in daily operations of the Institution.", "page": 40, "level": 4}}, {"headings_1": {"content": "are in conflict with the Public service Standing Orders and yet the constitution defines", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "These Guidelines are expected to be issued effective FY 2020/2021. \nI await the outcome of the implementation of the new guidelines and I advise them to explore creating an independent body for recruitments of board members as is best practice.", "metadata": {"headings": [{"headings_0": {"content": "for all Ministries to follow in the Board processes for appointment, appraisal to inform renewal/non-renewal and the conduct of the Board in daily operations of the Institution.", "page": 40, "level": 4}}, {"headings_1": {"content": "are in conflict with the Public service Standing Orders and yet the constitution defines", "page": 40, "level": 2}}, [{"headings_0": {"content": "for all Ministries to follow in the Board processes for appointment, appraisal to inform renewal/non-renewal and the conduct of the Board in daily operations of the Institution.", "page": 40, "level": 4}}, {"headings_1": {"content": "are in conflict with the Public service Standing Orders and yet the constitution defines", "page": 40, "level": 2}}]], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.15 Financing of Deemed Energy", "metadata": {"headings": [{"headings_0": {"content": "2.1.15 Financing of Deemed Energy", "page": 40, "level": 2}}, {"headings_1": {"content": "for all Ministries to follow in the Board processes for appointment, appraisal to inform renewal/non-renewal and the conduct of the Board in daily operations of the Institution.", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "a) Treasury-financed deemed energy payments to Achwa River Energy Project (ARPE) (41 MW) \u2013 UGX.64.69bn", "metadata": {"headings": [{"headings_0": {"content": "a) Treasury-financed deemed energy payments to Achwa River Energy Project (ARPE) (41 MW) \u2013 UGX.64.69bn", "page": 40, "level": 2}}, {"headings_1": {"content": "2.1.15 Financing of Deemed Energy", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that the deemed energy claims by Achwa River Energy Project (ARPE) during the financial year had accumulated to UGX.64.69bn for which, only", "metadata": {"headings": [{"headings_0": {"content": "I noted that the deemed energy claims by Achwa River Energy Project (ARPE) during the financial year had accumulated to UGX.64.69bn for which, only", "page": 40, "level": 4}}, {"headings_1": {"content": "a) Treasury-financed deemed energy payments to Achwa River Energy Project (ARPE) (41 MW) \u2013 UGX.64.69bn", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "UGX.10.33bn was released by MoFPED through the MEMD leaving unpaid claims of UGX.54.36bn. \nThese claims are as a result of the inadequate transmission infrastructure to", "metadata": {"headings": [{"headings_0": {"content": "I noted that the deemed energy claims by Achwa River Energy Project (ARPE) during the financial year had accumulated to UGX.64.69bn for which, only", "page": 40, "level": 4}}, {"headings_1": {"content": "a) Treasury-financed deemed energy payments to Achwa River Energy Project (ARPE) (41 MW) \u2013 UGX.64.69bn", "page": 40, "level": 2}}, [{"headings_0": {"content": "I noted that the deemed energy claims by Achwa River Energy Project (ARPE) during the financial year had accumulated to UGX.64.69bn for which, only", "page": 40, "level": 4}}, {"headings_1": {"content": "a) Treasury-financed deemed energy payments to Achwa River Energy Project (ARPE) (41 MW) \u2013 UGX.64.69bn", "page": 40, "level": 2}}]], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "evacuate the power from the dam. The evacuation lines, though financed under the", "metadata": {"headings": [{"headings_0": {"content": "evacuate the power from the dam. The evacuation lines, though financed under the", "page": 40, "level": 2}}, {"headings_1": {"content": "I noted that the deemed energy claims by Achwa River Energy Project (ARPE) during the financial year had accumulated to UGX.64.69bn for which, only", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "project, have not been completed due to delayed payments of Project Affected persons due to either inadequate funding or unsettled compensation disputes in", "metadata": {"headings": [{"headings_0": {"content": "evacuate the power from the dam. The evacuation lines, though financed under the", "page": 40, "level": 2}}, {"headings_1": {"content": "I noted that the deemed energy claims by Achwa River Energy Project (ARPE) during the financial year had accumulated to UGX.64.69bn for which, only", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "court. This costs government in terms of delayed energising of the power lines, and", "metadata": {"headings": [{"headings_0": {"content": "court. This costs government in terms of delayed energising of the power lines, and", "page": 40, "level": 2}}, {"headings_1": {"content": "evacuate the power from the dam. The evacuation lines, though financed under the", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the failure by the project to deliver on its objectives.", "metadata": {"headings": [{"headings_0": {"content": "court. This costs government in terms of delayed energising of the power lines, and", "page": 40, "level": 2}}, {"headings_1": {"content": "evacuate the power from the dam. The evacuation lines, though financed under the", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "In addition, the levels of loan disbursement and utilisation is very low leading to", "metadata": {"headings": [{"headings_0": {"content": "In addition, the levels of loan disbursement and utilisation is very low leading to", "page": 40, "level": 2}}, {"headings_1": {"content": "court. This costs government in terms of delayed energising of the power lines, and", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "substantial outstanding loan amounts not disbursed leading extra charge to government in terms of commitment fees.", "metadata": {"headings": [{"headings_0": {"content": "In addition, the levels of loan disbursement and utilisation is very low leading to", "page": 40, "level": 2}}, {"headings_1": {"content": "court. This costs government in terms of delayed energising of the power lines, and", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Furthermore, government loses more monies in keeping the Owners Engineer on", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, government loses more monies in keeping the Owners Engineer on", "page": 40, "level": 2}}, {"headings_1": {"content": "In addition, the levels of loan disbursement and utilisation is very low leading to", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "site for the extended project period due to non-availability of the project land by government. As a result, government has implemented short-term measures, such as construction of emergency double circuit power evacuation line at an additional", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, government loses more monies in keeping the Owners Engineer on", "page": 40, "level": 2}}, {"headings_1": {"content": "In addition, the levels of loan disbursement and utilisation is very low leading to", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "cost to the project of about UGX.34bn, which cannot effectively handle the dam\u2019s", "metadata": {"headings": [{"headings_0": {"content": "cost to the project of about UGX.34bn, which cannot effectively handle the dam\u2019s", "page": 40, "level": 2}}, {"headings_1": {"content": "Furthermore, government loses more monies in keeping the Owners Engineer on", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "production capacity. \nIn response, management explained that the construction of the permanent", "metadata": {"headings": [{"headings_0": {"content": "cost to the project of about UGX.34bn, which cannot effectively handle the dam\u2019s", "page": 40, "level": 2}}, {"headings_1": {"content": "Furthermore, government loses more monies in keeping the Owners Engineer on", "page": 40, "level": 2}}, [{"headings_0": {"content": "cost to the project of about UGX.34bn, which cannot effectively handle the dam\u2019s", "page": 40, "level": 2}}, {"headings_1": {"content": "Furthermore, government loses more monies in keeping the Owners Engineer on", "page": 40, "level": 2}}]], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "solution 132kV line, is slated to start before the close of FY 2020/2021. UETCL held Negotiations with the best evaluated bidder for substations and transmission line", "metadata": {"headings": [{"headings_0": {"content": "solution 132kV line, is slated to start before the close of FY 2020/2021. UETCL held Negotiations with the best evaluated bidder for substations and transmission line", "page": 40, "level": 4}}, {"headings_1": {"content": "cost to the project of about UGX.34bn, which cannot effectively handle the dam\u2019s", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "lots. A draft contract has submitted to KfW for a No objection. Upon receipt of no", "metadata": {"headings": [{"headings_0": {"content": "solution 132kV line, is slated to start before the close of FY 2020/2021. UETCL held Negotiations with the best evaluated bidder for substations and transmission line", "page": 40, "level": 4}}, {"headings_1": {"content": "cost to the project of about UGX.34bn, which cannot effectively handle the dam\u2019s", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "objection from KfW, award and Contract signature for the various lots will happen. This is expected to happen in January 2021. The level of loan disbursement is expected to improve once the Contractor starts works start and invoicing.", "metadata": {"headings": [{"headings_0": {"content": "objection from KfW, award and Contract signature for the various lots will happen. This is expected to happen in January 2021. The level of loan disbursement is expected to improve once the Contractor starts works start and invoicing.", "page": 40, "level": 4}}, {"headings_1": {"content": "solution 132kV line, is slated to start before the close of FY 2020/2021. UETCL held Negotiations with the best evaluated bidder for substations and transmission line", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "objection from KfW, award and Contract signature for the various lots will happen. This is expected to happen in January 2021. The level of loan disbursement is expected to improve once the Contractor starts works start and invoicing.", "page": 40, "level": 4}}, {"headings_1": {"content": "solution 132kV line, is slated to start before the close of FY 2020/2021. UETCL held Negotiations with the best evaluated bidder for substations and transmission line", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "b) Tariff-financed deemed energy payments to mini-hydro plants \u2013 UGX.46.1 bn", "metadata": {"headings": [{"headings_0": {"content": "b) Tariff-financed deemed energy payments to mini-hydro plants \u2013 UGX.46.1 bn", "page": 41, "level": 2}}, {"headings_1": {"content": "objection from KfW, award and Contract signature for the various lots will happen. This is expected to happen in January 2021. The level of loan disbursement is expected to improve once the Contractor starts works start and invoicing.", "page": 40, "level": 4}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "UETCL incurred deemed energy payments amounting to USD.5,964,592.18 (UGX.22.2bn) and USD.6,425,017.89 (UGX.23.9bn) in the FYs 2018/2019 and", "metadata": {"headings": [{"headings_0": {"content": "UETCL incurred deemed energy payments amounting to USD.5,964,592.18 (UGX.22.2bn) and USD.6,425,017.89 (UGX.23.9bn) in the FYs 2018/2019 and", "page": 41, "level": 4}}, {"headings_1": {"content": "b) Tariff-financed deemed energy payments to mini-hydro plants \u2013 UGX.46.1 bn", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2019/2020, respectively. These amounts were approved through the tariff structure", "metadata": {"headings": [{"headings_0": {"content": "UETCL incurred deemed energy payments amounting to USD.5,964,592.18 (UGX.22.2bn) and USD.6,425,017.89 (UGX.23.9bn) in the FYs 2018/2019 and", "page": 41, "level": 4}}, {"headings_1": {"content": "b) Tariff-financed deemed energy payments to mini-hydro plants \u2013 UGX.46.1 bn", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "by the Electricity Regulatory Authority (ERA). These payments were attributed to", "metadata": {"headings": [{"headings_0": {"content": "by the Electricity Regulatory Authority (ERA). These payments were attributed to", "page": 41, "level": 2}}, {"headings_1": {"content": "UETCL incurred deemed energy payments amounting to USD.5,964,592.18 (UGX.22.2bn) and USD.6,425,017.89 (UGX.23.9bn) in the FYs 2018/2019 and", "page": 41, "level": 4}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "inadequate transmission infrastructure, line outages and insufficient demand in some instances. \nAs at 30 th June, 2020, the cumulative outstanding amount of deemed energy was", "metadata": {"headings": [{"headings_0": {"content": "by the Electricity Regulatory Authority (ERA). These payments were attributed to", "page": 41, "level": 2}}, {"headings_1": {"content": "UETCL incurred deemed energy payments amounting to USD.5,964,592.18 (UGX.22.2bn) and USD.6,425,017.89 (UGX.23.9bn) in the FYs 2018/2019 and", "page": 41, "level": 4}}, [{"headings_0": {"content": "by the Electricity Regulatory Authority (ERA). These payments were attributed to", "page": 41, "level": 2}}, {"headings_1": {"content": "UETCL incurred deemed energy payments amounting to USD.5,964,592.18 (UGX.22.2bn) and USD.6,425,017.89 (UGX.23.9bn) in the FYs 2018/2019 and", "page": 41, "level": 4}}]], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "UGX.110.79bn, which is unsustainable and may cause a significant strain on", "metadata": {"headings": [{"headings_0": {"content": "UGX.110.79bn, which is unsustainable and may cause a significant strain on", "page": 41, "level": 2}}, {"headings_1": {"content": "by the Electricity Regulatory Authority (ERA). These payments were attributed to", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "government resources if not passed through the tariff system. In addition, deemed energy charged through the tariff negatively impacts consumer prices, which may be a hindrance to electricity demand.", "metadata": {"headings": [{"headings_0": {"content": "UGX.110.79bn, which is unsustainable and may cause a significant strain on", "page": 41, "level": 2}}, {"headings_1": {"content": "by the Electricity Regulatory Authority (ERA). These payments were attributed to", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Government through the Regulator has not allowed these payments to pass", "metadata": {"headings": [{"headings_0": {"content": "Government through the Regulator has not allowed these payments to pass", "page": 41, "level": 2}}, {"headings_1": {"content": "UGX.110.79bn, which is unsustainable and may cause a significant strain on", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "through the tariff system nor has it pronounced itself on their settlement.", "metadata": {"headings": [{"headings_0": {"content": "Government through the Regulator has not allowed these payments to pass", "page": 41, "level": 2}}, {"headings_1": {"content": "UGX.110.79bn, which is unsustainable and may cause a significant strain on", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Management in response, attributed the cause of deemed energy is mainly due to", "metadata": {"headings": [{"headings_0": {"content": "Management in response, attributed the cause of deemed energy is mainly due to", "page": 41, "level": 2}}, {"headings_1": {"content": "Government through the Regulator has not allowed these payments to pass", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "lack of demand in the local areas and weak distribution infrastructure to evacuate the excess energy from the embedded power generators to load centers. \nFurther, management indicated that;", "metadata": {"headings": [{"headings_0": {"content": "Management in response, attributed the cause of deemed energy is mainly due to", "page": 41, "level": 2}}, {"headings_1": {"content": "Government through the Regulator has not allowed these payments to pass", "page": 41, "level": 2}}, [{"headings_0": {"content": "Management in response, attributed the cause of deemed energy is mainly due to", "page": 41, "level": 2}}, {"headings_1": {"content": "Government through the Regulator has not allowed these payments to pass", "page": 41, "level": 2}}]], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Government through UETCL is extending the national grid to some of the areas", "metadata": {"headings": [{"headings_0": {"content": "Management in response, attributed the cause of deemed energy is mainly due to", "page": 41, "level": 2}}, {"headings_1": {"content": "Government through the Regulator has not allowed these payments to pass", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Management in response, attributed the cause of deemed energy is mainly due to", "page": 41, "level": 2}}, {"headings_1": {"content": "Government through the Regulator has not allowed these payments to pass", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "like Mbale, Kabale, Northern Uganda and Western Uganda to stimulate demand", "metadata": {"headings": [{"headings_0": {"content": "like Mbale, Kabale, Northern Uganda and Western Uganda to stimulate demand", "page": 41, "level": 2}}, {"headings_1": {"content": "Management in response, attributed the cause of deemed energy is mainly due to", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "and also evacuate excess energy from the existing and upcoming mini-hydro power plants;", "metadata": {"headings": [{"headings_0": {"content": "like Mbale, Kabale, Northern Uganda and Western Uganda to stimulate demand", "page": 41, "level": 2}}, {"headings_1": {"content": "Management in response, attributed the cause of deemed energy is mainly due to", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- There is a policy direction to stop the inclusion of deemed energy clauses in the new Power Purchase Agreements; and that\n- The ERA is also putting in place measures through wheeling agreements between UETCL and the power distributors to ensure grid availability on the part of the distributors so as to minimise deemed energy costs., on account of grid non-availability.", "metadata": {"headings": [{"headings_0": {"content": "like Mbale, Kabale, Northern Uganda and Western Uganda to stimulate demand", "page": 41, "level": 2}}, {"headings_1": {"content": "Management in response, attributed the cause of deemed energy is mainly due to", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "I await the outcome of these interventions. In the meantime I advised Management at MEMD and UETCL to liaise with the relevant stakeholders such as MoFPED and Development Partners to ensure that adequate funds are provided for construction", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of these interventions. In the meantime I advised Management at MEMD and UETCL to liaise with the relevant stakeholders such as MoFPED and Development Partners to ensure that adequate funds are provided for construction", "page": 41, "level": 4}}, {"headings_1": {"content": "like Mbale, Kabale, Northern Uganda and Western Uganda to stimulate demand", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "of appropriate transmission infrastructure to evacuate any amount of power", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of these interventions. In the meantime I advised Management at MEMD and UETCL to liaise with the relevant stakeholders such as MoFPED and Development Partners to ensure that adequate funds are provided for construction", "page": 41, "level": 4}}, {"headings_1": {"content": "like Mbale, Kabale, Northern Uganda and Western Uganda to stimulate demand", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "generated. In addition, the deemed energy liability incurred should be settled", "metadata": {"headings": [{"headings_0": {"content": "generated. In addition, the deemed energy liability incurred should be settled", "page": 41, "level": 2}}, {"headings_1": {"content": "I await the outcome of these interventions. In the meantime I advised Management at MEMD and UETCL to liaise with the relevant stakeholders such as MoFPED and Development Partners to ensure that adequate funds are provided for construction", "page": 41, "level": 4}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "without further delay.", "metadata": {"headings": [{"headings_0": {"content": "generated. In addition, the deemed energy liability incurred should be settled", "page": 41, "level": 2}}, {"headings_1": {"content": "I await the outcome of these interventions. In the meantime I advised Management at MEMD and UETCL to liaise with the relevant stakeholders such as MoFPED and Development Partners to ensure that adequate funds are provided for construction", "page": 41, "level": 4}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 41, "level": 2}}, {"headings_1": {"content": "generated. In addition, the deemed energy liability incurred should be settled", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the", "page": 41, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Accountant General, and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. \n31 \nMy 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.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the", "page": 41, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 41, "level": 2}}, [{"headings_0": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the", "page": 41, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 41, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the", "page": 41, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 41, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the", "page": 41, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 41, "level": 2}}]], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Responsibilities of Management for the Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 42, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the", "page": 41, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 42, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the", "page": 41, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "of the Public Finance Management Act, 2015 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda.", "metadata": {"headings": [{"headings_0": {"content": "of the Public Finance Management Act, 2015 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda.", "page": 42, "level": 4}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore 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", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore 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", "page": 42, "level": 4}}, {"headings_1": {"content": "of the Public Finance Management Act, 2015 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda.", "page": 42, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore 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", "page": 42, "level": 4}}, {"headings_1": {"content": "of the Public Finance Management Act, 2015 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda.", "page": 42, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the Financial Reporting Guide 2018 unless the Accountant General has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the Financial Reporting Guide 2018 unless the Accountant General has a realistic alternative to the contrary.", "page": 42, "level": 4}}, {"headings_1": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore 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", "page": 42, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The Accountant General is responsible for overseeing the Government\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the Financial Reporting Guide 2018 unless the Accountant General has a realistic alternative to the contrary.", "page": 42, "level": 4}}, {"headings_1": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore 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", "page": 42, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 42, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the Financial Reporting Guide 2018 unless the Accountant General has a realistic alternative to the contrary.", "page": 42, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the consolidated financial statements of government 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 Consolidated Financial Statements", "page": 42, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the Financial Reporting Guide 2018 unless the Accountant General has a realistic alternative to the contrary.", "page": 42, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "professional scepticism throughout the audit. I also; \n", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 42, "level": 2}}, [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 42, "level": 2}}]], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Identify and assess the risks of material misstatement of the consolidated 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": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2020", "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 government\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 42, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 42, "level": 2}}, [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 42, "level": 2}}]], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 42, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- 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 government\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", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 42, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 42, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 43, "level": 4}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "may cause the government to fail to deliver its mandate.", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 43, "level": 4}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- 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 a fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 43, "level": 4}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 43, "level": 4}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 42, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 43, "level": 2}}, {"headings_1": {"content": "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", "page": 43, "level": 4}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 43, "level": 2}}, {"headings_1": {"content": "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", "page": 43, "level": 4}}, [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 43, "level": 2}}, {"headings_1": {"content": "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", "page": 43, "level": 4}}]], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "page": 43, "level": 2}}, {"headings_1": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "page": 43, "level": 2}}, {"headings_1": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "metadata": {"headings": [{"headings_0": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 43, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "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": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 43, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 43, "level": 2}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "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 the GoU Consolidated Financial Statements that; except for the matters raised in the compliance with legislation section below, and whose effect has been", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 43, "level": 2}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "considered in forming my opinion on the GoU consolidated financial statements, the activities,", "metadata": {"headings": [{"headings_0": {"content": "considered in forming my opinion on the GoU consolidated financial statements, the activities,", "page": 43, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "financial transactions and information reflected in the consolidated financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. \n33", "metadata": {"headings": [{"headings_0": {"content": "considered in forming my opinion on the GoU consolidated financial statements, the activities,", "page": 43, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 43, "level": 2}}, [{"headings_0": {"content": "considered in forming my opinion on the GoU consolidated financial statements, the activities,", "page": 43, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 43, "level": 2}}]], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2020", "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": 44, "level": 2}}, {"headings_1": {"content": "considered in forming my opinion on the GoU consolidated financial statements, the activities,", "page": 43, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The 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": 44, "level": 2}}, {"headings_1": {"content": "considered in forming my opinion on the GoU consolidated financial statements, the activities,", "page": 43, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.16 Management of the Government of Uganda\u2019s fleet", "metadata": {"headings": [{"headings_0": {"content": "2.1.16 Management of the Government of Uganda\u2019s fleet", "page": 44, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Over the years, there has been increasing demand for accountability and better", "metadata": {"headings": [{"headings_0": {"content": "2.1.16 Management of the Government of Uganda\u2019s fleet", "page": 44, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "management of public resources by various stakeholders in Uganda. Management of government vehicles (Fleet management) is faced with a number of challenges, such as: inability to respond to national emergencies, like COVID 19; inability to support the delivery", "metadata": {"headings": [{"headings_0": {"content": "management of public resources by various stakeholders in Uganda. Management of government vehicles (Fleet management) is faced with a number of challenges, such as: inability to respond to national emergencies, like COVID 19; inability to support the delivery", "page": 44, "level": 4}}, {"headings_1": {"content": "2.1.16 Management of the Government of Uganda\u2019s fleet", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "of public service by government entities; high government expenditure on purchase of vehicles; misuse of government vehicles; inaccurate vehicle management records; and a general lack of a comprehensive and standard government fleet management policy.", "metadata": {"headings": [{"headings_0": {"content": "management of public resources by various stakeholders in Uganda. Management of government vehicles (Fleet management) is faced with a number of challenges, such as: inability to respond to national emergencies, like COVID 19; inability to support the delivery", "page": 44, "level": 4}}, {"headings_1": {"content": "2.1.16 Management of the Government of Uganda\u2019s fleet", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Subsequently, I developed procedures in order to assess the adequacy of government fleet", "metadata": {"headings": [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government fleet", "page": 44, "level": 2}}, {"headings_1": {"content": "management of public resources by various stakeholders in Uganda. Management of government vehicles (Fleet management) is faced with a number of challenges, such as: inability to respond to national emergencies, like COVID 19; inability to support the delivery", "page": 44, "level": 4}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "management system in the delivery of public service, and to identify any impediments and", "metadata": {"headings": [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government fleet", "page": 44, "level": 2}}, {"headings_1": {"content": "management of public resources by various stakeholders in Uganda. Management of government vehicles (Fleet management) is faced with a number of challenges, such as: inability to respond to national emergencies, like COVID 19; inability to support the delivery", "page": 44, "level": 4}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "make recommendations for improvement. Specifically, the audit was intended to ascertain", "metadata": {"headings": [{"headings_0": {"content": "make recommendations for improvement. Specifically, the audit was intended to ascertain", "page": 44, "level": 2}}, {"headings_1": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government fleet", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "whether government Vehicles were/are;", "metadata": {"headings": [{"headings_0": {"content": "make recommendations for improvement. Specifically, the audit was intended to ascertain", "page": 44, "level": 2}}, {"headings_1": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government fleet", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Acquired in compliance with Government vehicle acquisition guidelines;\n- Comprehensively recorded in the assets register to ensure their proper management;\n- Adequately allocated, operated and utilised to enable delivery of public service;\n- Properly and regularly maintained to achieve optimal performance, increased useful lives and reduced running costs; and\n- Disposed in compliance with Public Procurement and Disposal of Public Assets (PPDA) guidelines, and disposal proceeds are properly accounted for.", "metadata": {"headings": [{"headings_0": {"content": "make recommendations for improvement. Specifically, the audit was intended to ascertain", "page": 44, "level": 2}}, {"headings_1": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government fleet", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "make recommendations for improvement. Specifically, the audit was intended to ascertain", "page": 44, "level": 2}}, {"headings_1": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government fleet", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I sampled fifty (50) Central government entities including 14 ministries, 11 regional referral", "metadata": {"headings": [{"headings_0": {"content": "I sampled fifty (50) Central government entities including 14 ministries, 11 regional referral", "page": 44, "level": 2}}, {"headings_1": {"content": "make recommendations for improvement. Specifically, the audit was intended to ascertain", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "hospitals and 25 authorities/agencies, and developed procedures in order to assess the adequacy of government fleet management system in the delivery of public service, and to", "metadata": {"headings": [{"headings_0": {"content": "I sampled fifty (50) Central government entities including 14 ministries, 11 regional referral", "page": 44, "level": 2}}, {"headings_1": {"content": "make recommendations for improvement. Specifically, the audit was intended to ascertain", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "identify any impediments and make recommendations for improvement. The study covered", "metadata": {"headings": [{"headings_0": {"content": "identify any impediments and make recommendations for improvement. The study covered", "page": 44, "level": 2}}, {"headings_1": {"content": "I sampled fifty (50) Central government entities including 14 ministries, 11 regional referral", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "three (3) financial years: 2017/18-2019/20.", "metadata": {"headings": [{"headings_0": {"content": "identify any impediments and make recommendations for improvement. The study covered", "page": 44, "level": 2}}, {"headings_1": {"content": "I sampled fifty (50) Central government entities including 14 ministries, 11 regional referral", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "36 of the 50 selected entities planned to spend UGX.187.1Bn on acquisition of vehicles from government funding over the three years. A sum of UGX.177.1Bn (95%) was", "metadata": {"headings": [{"headings_0": {"content": "36 of the 50 selected entities planned to spend UGX.187.1Bn on acquisition of vehicles from government funding over the three years. A sum of UGX.177.1Bn (95%) was", "page": 44, "level": 4}}, {"headings_1": {"content": "identify any impediments and make recommendations for improvement. The study covered", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "received for the purpose, and the entities spent a total of UGX.176Bn (99%) to acquire 677 vehicles.", "metadata": {"headings": [{"headings_0": {"content": "36 of the 50 selected entities planned to spend UGX.187.1Bn on acquisition of vehicles from government funding over the three years. A sum of UGX.177.1Bn (95%) was", "page": 44, "level": 4}}, {"headings_1": {"content": "identify any impediments and make recommendations for improvement. The study covered", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "In the same period, the entities received UGX.52.0Bn from donors and spent a total of UGX.38.9Bn (75%) to acquire an additional 202 vehicles.", "metadata": {"headings": [{"headings_0": {"content": "In the same period, the entities received UGX.52.0Bn from donors and spent a total of UGX.38.9Bn (75%) to acquire an additional 202 vehicles.", "page": 44, "level": 4}}, {"headings_1": {"content": "36 of the 50 selected entities planned to spend UGX.187.1Bn on acquisition of vehicles from government funding over the three years. A sum of UGX.177.1Bn (95%) was", "page": 44, "level": 4}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Below is a summary of the key findings I noted, the details of which are included in individual reports issued separately; \na) A review of 554 vehicles procured by the sampled entities revealed that (424)", "metadata": {"headings": [{"headings_0": {"content": "In the same period, the entities received UGX.52.0Bn from donors and spent a total of UGX.38.9Bn (75%) to acquire an additional 202 vehicles.", "page": 44, "level": 4}}, {"headings_1": {"content": "36 of the 50 selected entities planned to spend UGX.187.1Bn on acquisition of vehicles from government funding over the three years. A sum of UGX.177.1Bn (95%) was", "page": 44, "level": 4}}, [{"headings_0": {"content": "In the same period, the entities received UGX.52.0Bn from donors and spent a total of UGX.38.9Bn (75%) to acquire an additional 202 vehicles.", "page": 44, "level": 4}}, {"headings_1": {"content": "36 of the 50 selected entities planned to spend UGX.187.1Bn on acquisition of vehicles from government funding over the three years. A sum of UGX.177.1Bn (95%) was", "page": 44, "level": 4}}]], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "vehicles (77%) procured at a total cost of UGX.82.1bn were in line with the approved", "metadata": {"headings": [{"headings_0": {"content": "vehicles (77%) procured at a total cost of UGX.82.1bn were in line with the approved", "page": 44, "level": 2}}, {"headings_1": {"content": "In the same period, the entities received UGX.52.0Bn from donors and spent a total of UGX.38.9Bn (75%) to acquire an additional 202 vehicles.", "page": 44, "level": 4}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "engine capacities, while 130 (23%) vehicles (including 10 cleared by MoPS) procured", "metadata": {"headings": [{"headings_0": {"content": "vehicles (77%) procured at a total cost of UGX.82.1bn were in line with the approved", "page": 44, "level": 2}}, {"headings_1": {"content": "In the same period, the entities received UGX.52.0Bn from donors and spent a total of UGX.38.9Bn (75%) to acquire an additional 202 vehicles.", "page": 44, "level": 4}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "at a cost of UGX.33.9bn had engine capacities higher than the recommended limits.", "metadata": {"headings": [{"headings_0": {"content": "at a cost of UGX.33.9bn had engine capacities higher than the recommended limits.", "page": 44, "level": 2}}, {"headings_1": {"content": "vehicles (77%) procured at a total cost of UGX.82.1bn were in line with the approved", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "at a cost of UGX.33.9bn had engine capacities higher than the recommended limits.", "page": 44, "level": 2}}, {"headings_1": {"content": "vehicles (77%) procured at a total cost of UGX.82.1bn were in line with the approved", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "This may result into unnecessary increases in fuel and maintenance costs due to the", "metadata": {"headings": [{"headings_0": {"content": "This may result into unnecessary increases in fuel and maintenance costs due to the", "page": 45, "level": 2}}, {"headings_1": {"content": "at a cost of UGX.33.9bn had engine capacities higher than the recommended limits.", "page": 44, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "operation of a fleet with excessive engine capacities.", "metadata": {"headings": [{"headings_0": {"content": "This may result into unnecessary increases in fuel and maintenance costs due to the", "page": 45, "level": 2}}, {"headings_1": {"content": "at a cost of UGX.33.9bn had engine capacities higher than the recommended limits.", "page": 44, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 45, "level": 2}}, {"headings_1": {"content": "This may result into unnecessary increases in fuel and maintenance costs due to the", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Furthermore, I observed that 38 entities (76.0%) out of the 50 entities did not have a specific policy or guidelines on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. This was in addition to", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, I observed that 38 entities (76.0%) out of the 50 entities did not have a specific policy or guidelines on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. This was in addition to", "page": 45, "level": 4}}, {"headings_1": {"content": "b)", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the absence of a comprehensive standardized fleet management policy of Government. Different aspects of government vehicles management are found in different policies and guidelines cited in various government documents, such as; the Uganda Public Service Standing Orders 2010, the Public Procurement and Disposal Act, 2014, and Treasury Instructions, 2017. This affects the entities\u2019 ability to address the unique motor vehicle management challenges which may not be", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, I observed that 38 entities (76.0%) out of the 50 entities did not have a specific policy or guidelines on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. This was in addition to", "page": 45, "level": 4}}, {"headings_1": {"content": "b)", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "envisaged in the standing Orders and Treasury Instructions.", "metadata": {"headings": [{"headings_0": {"content": "envisaged in the standing Orders and Treasury Instructions.", "page": 45, "level": 2}}, {"headings_1": {"content": "Furthermore, I observed that 38 entities (76.0%) out of the 50 entities did not have a specific policy or guidelines on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. This was in addition to", "page": 45, "level": 4}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 45, "level": 2}}, {"headings_1": {"content": "envisaged in the standing Orders and Treasury Instructions.", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A review of the vehicle allocation to key service units or departments in the selected", "metadata": {"headings": [{"headings_0": {"content": "A review of the vehicle allocation to key service units or departments in the selected", "page": 45, "level": 2}}, {"headings_1": {"content": "c)", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "entities revealed that 27 (54%) out of 50 entities were not adequately allocated", "metadata": {"headings": [{"headings_0": {"content": "A review of the vehicle allocation to key service units or departments in the selected", "page": 45, "level": 2}}, {"headings_1": {"content": "c)", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "vehicles. This affects the supervision and monitoring efforts of the entity", "metadata": {"headings": [{"headings_0": {"content": "vehicles. This affects the supervision and monitoring efforts of the entity", "page": 45, "level": 2}}, {"headings_1": {"content": "A review of the vehicle allocation to key service units or departments in the selected", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "departments/units, thus affecting the level of service delivery in regard to execution of entity mandates.", "metadata": {"headings": [{"headings_0": {"content": "vehicles. This affects the supervision and monitoring efforts of the entity", "page": 45, "level": 2}}, {"headings_1": {"content": "A review of the vehicle allocation to key service units or departments in the selected", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Furthermore, a review of a sample of 512 out of 709 vehicles allocated to entitled categories of officers under the Public Service Standing Orders in 17 entities revealed", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, a review of a sample of 512 out of 709 vehicles allocated to entitled categories of officers under the Public Service Standing Orders in 17 entities revealed", "page": 45, "level": 4}}, {"headings_1": {"content": "vehicles. This affects the supervision and monitoring efforts of the entity", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "that 70 (14%) of the vehicles were beyond the recommended/prescribed engine", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, a review of a sample of 512 out of 709 vehicles allocated to entitled categories of officers under the Public Service Standing Orders in 17 entities revealed", "page": 45, "level": 4}}, {"headings_1": {"content": "vehicles. This affects the supervision and monitoring efforts of the entity", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "capacities to those categories of staff. I further noted that vehicles which were allocated to officials in Government Agencies, such as; Rural Electrification Agency", "metadata": {"headings": [{"headings_0": {"content": "capacities to those categories of staff. I further noted that vehicles which were allocated to officials in Government Agencies, such as; Rural Electrification Agency", "page": 45, "level": 4}}, {"headings_1": {"content": "Furthermore, a review of a sample of 512 out of 709 vehicles allocated to entitled categories of officers under the Public Service Standing Orders in 17 entities revealed", "page": 45, "level": 4}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "and NAADs, did not follow the entitled officers criteria, and as a result, I could not confirm whether the vehicles were within the recommended type of vehicle and", "metadata": {"headings": [{"headings_0": {"content": "capacities to those categories of staff. I further noted that vehicles which were allocated to officials in Government Agencies, such as; Rural Electrification Agency", "page": 45, "level": 4}}, {"headings_1": {"content": "Furthermore, a review of a sample of 512 out of 709 vehicles allocated to entitled categories of officers under the Public Service Standing Orders in 17 entities revealed", "page": 45, "level": 4}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "engine capacities since the categories of the officials in those Agencies were not covered under the Public Service Circular Standing Instructions on standardization of vehicles for Ministers, other entitled officers and Projects.", "metadata": {"headings": [{"headings_0": {"content": "engine capacities since the categories of the officials in those Agencies were not covered under the Public Service Circular Standing Instructions on standardization of vehicles for Ministers, other entitled officers and Projects.", "page": 45, "level": 4}}, {"headings_1": {"content": "capacities to those categories of staff. I further noted that vehicles which were allocated to officials in Government Agencies, such as; Rural Electrification Agency", "page": 45, "level": 4}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "d) I noted that 33 of the selected entities holding a total of 4,979 vehicles spent UGX.123.4bn on vehicle maintenance, and had an increment of 35.3% of the", "metadata": {"headings": [{"headings_0": {"content": "engine capacities since the categories of the officials in those Agencies were not covered under the Public Service Circular Standing Instructions on standardization of vehicles for Ministers, other entitled officers and Projects.", "page": 45, "level": 4}}, {"headings_1": {"content": "capacities to those categories of staff. I further noted that vehicles which were allocated to officials in Government Agencies, such as; Rural Electrification Agency", "page": 45, "level": 4}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "average total maintenance costs per vehicle over the 3 year period. The increasing", "metadata": {"headings": [{"headings_0": {"content": "average total maintenance costs per vehicle over the 3 year period. The increasing", "page": 45, "level": 2}}, {"headings_1": {"content": "engine capacities since the categories of the officials in those Agencies were not covered under the Public Service Circular Standing Instructions on standardization of vehicles for Ministers, other entitled officers and Projects.", "page": 45, "level": 4}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "maintenance costs were attributed to the ageing fleet. For example, 1,794 vehicles (55%) out of 3,234 vehicles held by 27 entities had exceeded the recommended 5 years useful life or had their mileage above the recommended 250,000km.", "metadata": {"headings": [{"headings_0": {"content": "average total maintenance costs per vehicle over the 3 year period. The increasing", "page": 45, "level": 2}}, {"headings_1": {"content": "engine capacities since the categories of the officials in those Agencies were not covered under the Public Service Circular Standing Instructions on standardization of vehicles for Ministers, other entitled officers and Projects.", "page": 45, "level": 4}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I have advised that there is need for Government, to undertake a comprehensive review", "metadata": {"headings": [{"headings_0": {"content": "I have advised that there is need for Government, to undertake a comprehensive review", "page": 45, "level": 2}}, {"headings_1": {"content": "average total maintenance costs per vehicle over the 3 year period. The increasing", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "of the current public service vehicle standardization guidelines with a view of enhancing efficiency.", "metadata": {"headings": [{"headings_0": {"content": "I have advised that there is need for Government, to undertake a comprehensive review", "page": 45, "level": 2}}, {"headings_1": {"content": "average total maintenance costs per vehicle over the 3 year period. The increasing", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.1.17 Continued Expenditure off the Integrated Financial Management System (IFMS) \u2013 UGX.285,320,310,509", "metadata": {"headings": [{"headings_0": {"content": "2.1.17 Continued Expenditure off the Integrated Financial Management System (IFMS) \u2013 UGX.285,320,310,509", "page": 45, "level": 2}}, {"headings_1": {"content": "I have advised that there is need for Government, to undertake a comprehensive review", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The government of Uganda introduced the IFMS with a core objective of ensuring accurate, reliable and complete financial information for Government Ministries, Departments, Agencies and Local Authorities as well as an increase in the transparency of", "metadata": {"headings": [{"headings_0": {"content": "The government of Uganda introduced the IFMS with a core objective of ensuring accurate, reliable and complete financial information for Government Ministries, Departments, Agencies and Local Authorities as well as an increase in the transparency of", "page": 45, "level": 4}}, {"headings_1": {"content": "2.1.17 Continued Expenditure off the Integrated Financial Management System (IFMS) \u2013 UGX.285,320,310,509", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "public spending. \n35", "metadata": {"headings": [{"headings_0": {"content": "The government of Uganda introduced the IFMS with a core objective of ensuring accurate, reliable and complete financial information for Government Ministries, Departments, Agencies and Local Authorities as well as an increase in the transparency of", "page": 45, "level": 4}}, {"headings_1": {"content": "2.1.17 Continued Expenditure off the Integrated Financial Management System (IFMS) \u2013 UGX.285,320,310,509", "page": 45, "level": 2}}, [{"headings_0": {"content": "The government of Uganda introduced the IFMS with a core objective of ensuring accurate, reliable and complete financial information for Government Ministries, Departments, Agencies and Local Authorities as well as an increase in the transparency of", "page": 45, "level": 4}}, {"headings_1": {"content": "2.1.17 Continued Expenditure off the Integrated Financial Management System (IFMS) \u2013 UGX.285,320,310,509", "page": 45, "level": 2}}]], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "From a sample of ministries, I observed that several entities still send huge block figures", "metadata": {"headings": [{"headings_0": {"content": "From a sample of ministries, I observed that several entities still send huge block figures", "page": 46, "level": 2}}, {"headings_1": {"content": "The government of Uganda introduced the IFMS with a core objective of ensuring accurate, reliable and complete financial information for Government Ministries, Departments, Agencies and Local Authorities as well as an increase in the transparency of", "page": 45, "level": 4}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "outside the system after charging expenditure codes on the system yet the ultimate", "metadata": {"headings": [{"headings_0": {"content": "From a sample of ministries, I observed that several entities still send huge block figures", "page": 46, "level": 2}}, {"headings_1": {"content": "The government of Uganda introduced the IFMS with a core objective of ensuring accurate, reliable and complete financial information for Government Ministries, Departments, Agencies and Local Authorities as well as an increase in the transparency of", "page": 45, "level": 4}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "expenditure cannot be restricted to what was charged. It was also noted that a number", "metadata": {"headings": [{"headings_0": {"content": "expenditure cannot be restricted to what was charged. It was also noted that a number", "page": 46, "level": 2}}, {"headings_1": {"content": "From a sample of ministries, I observed that several entities still send huge block figures", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "of entities post these funds to commercial bank accounts a practice that was stopped many years back.", "metadata": {"headings": [{"headings_0": {"content": "expenditure cannot be restricted to what was charged. It was also noted that a number", "page": 46, "level": 2}}, {"headings_1": {"content": "From a sample of ministries, I observed that several entities still send huge block figures", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "In response, Management explained that IFMS is now fully operational in 111 Central Governments (CG) (99%) except for UNOC and URA and 156 Local Governments (LG)", "metadata": {"headings": [{"headings_0": {"content": "In response, Management explained that IFMS is now fully operational in 111 Central Governments (CG) (99%) except for UNOC and URA and 156 Local Governments (LG)", "page": 46, "level": 4}}, {"headings_1": {"content": "expenditure cannot be restricted to what was charged. It was also noted that a number", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "(89%) except for 19 Districts still operating a Hybrid form of IFMS. Whereas all votes on", "metadata": {"headings": [{"headings_0": {"content": "In response, Management explained that IFMS is now fully operational in 111 Central Governments (CG) (99%) except for UNOC and URA and 156 Local Governments (LG)", "page": 46, "level": 4}}, {"headings_1": {"content": "expenditure cannot be restricted to what was charged. It was also noted that a number", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "IFMS spend on the system, there are scenarios where use of a commercial bank is necessary. However, even in these cases, the transfer of funds to the commercial bank is on IFMS, requiring a description of what these funds are for.", "metadata": {"headings": [{"headings_0": {"content": "IFMS spend on the system, there are scenarios where use of a commercial bank is necessary. However, even in these cases, the transfer of funds to the commercial bank is on IFMS, requiring a description of what these funds are for.", "page": 46, "level": 4}}, {"headings_1": {"content": "In response, Management explained that IFMS is now fully operational in 111 Central Governments (CG) (99%) except for UNOC and URA and 156 Local Governments (LG)", "page": 46, "level": 4}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I advised the Accountant General to review the scenarios under which expenditure off the IFMS is accepted with a view of mitigating against potential misuse.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accountant General to review the scenarios under which expenditure off the IFMS is accepted with a view of mitigating against potential misuse.", "page": 46, "level": 4}}, {"headings_1": {"content": "IFMS spend on the system, there are scenarios where use of a commercial bank is necessary. However, even in these cases, the transfer of funds to the commercial bank is on IFMS, requiring a description of what these funds are for.", "page": 46, "level": 4}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "John F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accountant General to review the scenarios under which expenditure off the IFMS is accepted with a view of mitigating against potential misuse.", "page": 46, "level": 4}}, {"headings_1": {"content": "IFMS spend on the system, there are scenarios where use of a commercial bank is necessary. However, even in these cases, the transfer of funds to the commercial bank is on IFMS, requiring a description of what these funds are for.", "page": 46, "level": 4}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 46, "level": 2}}, {"headings_1": {"content": "I advised the Accountant General to review the scenarios under which expenditure off the IFMS is accepted with a view of mitigating against potential misuse.", "page": 46, "level": 4}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "23 rd February, 2021 \n36 \n2.2", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 46, "level": 2}}, {"headings_1": {"content": "I advised the Accountant General to review the scenarios under which expenditure off the IFMS is accepted with a view of mitigating against potential misuse.", "page": 46, "level": 4}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 46, "level": 2}}, {"headings_1": {"content": "I advised the Accountant General to review the scenarios under which expenditure off the IFMS is accepted with a view of mitigating against potential misuse.", "page": 46, "level": 4}}], [{"headings_0": {"content": "AUDITOR GENERAL", "page": 46, "level": 2}}, {"headings_1": {"content": "I advised the Accountant General to review the scenarios under which expenditure off the IFMS is accepted with a view of mitigating against potential misuse.", "page": 46, "level": 4}}]], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS FOR THE YEAR ENDED 30 TH JUNE 2020", "metadata": {"headings": [{"headings_0": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS FOR THE YEAR ENDED 30 TH JUNE 2020", "page": 47, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 46, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 47, "level": 2}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS FOR THE YEAR ENDED 30 TH JUNE 2020", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I have audited the accompanying consolidated financial statements of Local Governments, which comprise the Consolidated Statement of Financial Position as at 30 th June 2020, the Consolidated Statement of Financial Performance, the Consolidated Statement of Changes in Equity, the", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 47, "level": 2}}, {"headings_1": {"content": "REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS FOR THE YEAR ENDED 30 TH JUNE 2020", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Consolidated Statement of Cash Flows, together with other accompanying Consolidated statements for the year then ended, and notes to the Consolidated financial statements, including a summary", "metadata": {"headings": [{"headings_0": {"content": "Consolidated Statement of Cash Flows, together with other accompanying Consolidated statements for the year then ended, and notes to the Consolidated financial statements, including a summary", "page": 47, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "of significant accounting policies. \nIn my opinion, the consolidated financial statements of Local Governments for the year ended 30 th June, 2020 are prepared in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA) 2015 (as amended) and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "Consolidated Statement of Cash Flows, together with other accompanying Consolidated statements for the year then ended, and notes to the Consolidated financial statements, including a summary", "page": 47, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 47, "level": 2}}, [{"headings_0": {"content": "Consolidated Statement of Cash Flows, together with other accompanying Consolidated statements for the year then ended, and notes to the Consolidated financial statements, including a summary", "page": 47, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 47, "level": 2}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 47, "level": 2}}, {"headings_1": {"content": "Consolidated Statement of Cash Flows, together with other accompanying Consolidated statements for the year then ended, and notes to the Consolidated financial statements, including a summary", "page": 47, "level": 4}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 47, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "(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", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 47, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "the Local Governments 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. I have fulfilled my ethical responsibilities in", "metadata": {"headings": [{"headings_0": {"content": "the Local Governments 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. I have fulfilled my ethical responsibilities in", "page": 47, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "the Local Governments 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. I have fulfilled my ethical responsibilities in", "page": 47, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 47, "level": 2}}, {"headings_1": {"content": "the Local Governments 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. I have fulfilled my ethical responsibilities in", "page": 47, "level": 4}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 47, "level": 2}}, {"headings_1": {"content": "the Local Governments 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. I have fulfilled my ethical responsibilities in", "page": 47, "level": 4}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "my audit of the consolidated financial statements of the current period. These matters were", "metadata": {"headings": [{"headings_0": {"content": "my audit of the consolidated financial statements of the current period. These matters were", "page": 47, "level": 2}}, {"headings_1": {"content": "Key Audit Matters", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "addressed in the context of my audit of the consolidated financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. The detailed findings for each of these matters are reported in the individual reports. \nI have determined the matter described below as the key audit matter to be communicated in my report.", "metadata": {"headings": [{"headings_0": {"content": "my audit of the consolidated financial statements of the current period. These matters were", "page": 47, "level": 2}}, {"headings_1": {"content": "Key Audit Matters", "page": 47, "level": 2}}, [{"headings_0": {"content": "my audit of the consolidated financial statements of the current period. These matters were", "page": 47, "level": 2}}, {"headings_1": {"content": "Key Audit Matters", "page": 47, "level": 2}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.1 Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Implementation of the approved budget", "page": 47, "level": 2}}, {"headings_1": {"content": "my audit of the consolidated financial statements of the current period. These matters were", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Every year, Government plans and allocates funds to Local Governments for implementation", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Implementation of the approved budget", "page": 47, "level": 2}}, {"headings_1": {"content": "my audit of the consolidated financial statements of the current period. These matters were", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "of activities that would enable the country to attain sustainable development. I observed", "metadata": {"headings": [{"headings_0": {"content": "of activities that would enable the country to attain sustainable development. I observed", "page": 47, "level": 2}}, {"headings_1": {"content": "2.2.1 Implementation of the approved budget", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "that Local Governments have challenges with regard to implementation of planned activities,", "metadata": {"headings": [{"headings_0": {"content": "of activities that would enable the country to attain sustainable development. I observed", "page": 47, "level": 2}}, {"headings_1": {"content": "2.2.1 Implementation of the approved budget", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "which negatively affects service delivery and improvement of the people\u2019s wellbeing. As a", "metadata": {"headings": [{"headings_0": {"content": "which negatively affects service delivery and improvement of the people\u2019s wellbeing. As a", "page": 47, "level": 2}}, {"headings_1": {"content": "of activities that would enable the country to attain sustainable development. I observed", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "37 \nresult, the implementation of the approved budget was considered a key audit matter and during the office-wide planning, I identified risks common with Local Governments which include; underperformance of revenue, under absorption of funds, partial and non- implementation of outputs.", "metadata": {"headings": [{"headings_0": {"content": "which negatively affects service delivery and improvement of the people\u2019s wellbeing. As a", "page": 47, "level": 2}}, {"headings_1": {"content": "of activities that would enable the country to attain sustainable development. I observed", "page": 47, "level": 2}}, [{"headings_0": {"content": "which negatively affects service delivery and improvement of the people\u2019s wellbeing. As a", "page": 47, "level": 2}}, {"headings_1": {"content": "of activities that would enable the country to attain sustainable development. I observed", "page": 47, "level": 2}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I consequently developed procedures to address the above risks and also assess the", "metadata": {"headings": [{"headings_0": {"content": "I consequently developed procedures to address the above risks and also assess the", "page": 48, "level": 2}}, {"headings_1": {"content": "which negatively affects service delivery and improvement of the people\u2019s wellbeing. As a", "page": 47, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "performance of the entities in the implementation of the approved budget of 2019/20. \nA review of the consolidated financial statements and accompanying schedules revealed that the consolidated Local Governments had an approved budget of UGX.4,859,426,310,851,", "metadata": {"headings": [{"headings_0": {"content": "I consequently developed procedures to address the above risks and also assess the", "page": 48, "level": 2}}, {"headings_1": {"content": "which negatively affects service delivery and improvement of the people\u2019s wellbeing. As a", "page": 47, "level": 2}}, [{"headings_0": {"content": "I consequently developed procedures to address the above risks and also assess the", "page": 48, "level": 2}}, {"headings_1": {"content": "which negatively affects service delivery and improvement of the people\u2019s wellbeing. As a", "page": 47, "level": 2}}]], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "metadata": {"headings": [{"headings_0": {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "page": 48, "level": 2}}, {"headings_1": {"content": "I consequently developed procedures to address the above risks and also assess the", "page": 48, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "year. The total expenditure for the year was UGX.3,964,053,230,270 out of which UGX.2,830,892,426,465 3 (71%) was spent on employee costs and transfers to other units while UGX.1,133,160,803,805 was available for direct implementation of service delivery outputs. \nThe outbreak of the Covid-19 Pandemic affected the implementation of the 2019/2020 budget for a number of entities especially implementation of activities in the last half of the financial year. A number of activities were not implemented as a result of budget cuts and the lock down measures instituted to control the spread of the pandemic. \nFrom my review I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "page": 48, "level": 2}}, {"headings_1": {"content": "I consequently developed procedures to address the above risks and also assess the", "page": 48, "level": 2}}, [{"headings_0": {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "page": 48, "level": 2}}, {"headings_1": {"content": "I consequently developed procedures to address the above risks and also assess the", "page": 48, "level": 2}}], [{"headings_0": {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "page": 48, "level": 2}}, {"headings_1": {"content": "I consequently developed procedures to address the above risks and also assess the", "page": 48, "level": 2}}]], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["**i.**", "**Performance of receipts/revenue for local Governments** The local Governments budgeted to receive UGX.4,859,426,310,851 (revised) as total revenue. I noted that, UGX.4,175,066,886,410 was warranted/ received representing 86% performance. Under release of funds results in non-implementation of planned activities. The MoFPED noted the shortcoming and explained that Government of Uganda (GoU) operates a Cash budget based on actual revenue collections as a basis for release of funds to Votes and that the under release of funds was due to inadequate revenue inflows given the economic conditions and effects of Covid-19 during the last half of financial year 2019/20. He further pledged to roll over to the affected activities to following financial year as it is usually the case.", "The MoFPED was advised to ensure that they make good the funding shortage."], ["**ii.**", "**Absorption of funds** Out of the total receipts for the financial year of UGX.4,175,066,886,410, UGX.3,964,053,230,270 (95%) was spent by the entities resulting in an unspent balance of UGX.211,013,656,140 (05%). The unspent balance at the end of the financial year was subsequently swept back to the", "I advised the Accounting Officers to ensure that funds for these activities are rolled over and subsequently ensure the"]], "metadata": {"headings": [{"headings_0": {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "page": 48, "level": 2}}, {"headings_1": {"content": "I consequently developed procedures to address the above risks and also assess the", "page": 48, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "page": 48, "level": 2}}, {"headings_1": {"content": "I consequently developed procedures to address the above risks and also assess the", "page": 48, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "consolidated fund account. Under absorption of released funds results in non- implementation of planned activities and negates the purpose for which funds were disbursed. For example, implementation of USMID projects in benefiting Municipal Councils were not undertaken during the year.", "speedy implementation of the affected activities."], ["**iii.**", "**Off-budget financing** 56 of the 175 audited entities received off budget financing amounting to UGX.48.8bn representing 3% of the total approved budgets of these (56) entities. These funds were never transferred to the UCF contrary to the PFMA. Similarly, the funds were never included in the budgets of the Local Governments for appropriation by respective councils. Off-budget financing was attributed to challenges in in-putting all these sources of financing into the PBS system, and capacity gaps within the planning units of the entities. Non remittance of off budget funds is contrary to the law and may also result in duplication of activities.", "I advised Government to ensure that all funds included in the PBS and appropriated by Parliament and expenditure of such funds follows the government financial system."], ["**iv.**", "**Quantification of outputs** Out of a total of 2,645 out puts worth UGX.683bn sampled for assessment in the 189 entities, I assessed the extent of quantification of these out-puts. I noted that 1,933 outputs (73%) worth UGX.439bn were fully quantified, 216 outputs (8%) worth UGX.90bn were partially quantified while 496 out puts (19%) worth UGX.154bn were not quantified at all as detailed in the table below; **Extent of quantification of outputs** **Category** No. % per Amount UGX.(Bn) Fully Quantified** 1933 73 439 **Partially** Quantified** 216 8 90 **Not quantified** 496 19 154 Total Sampled **2645 100 683** Failure to fully quantify out-puts was attributed to absence of Monitoring and Evaluation (M&E) functions to review work plans and the information entered in the PBS by the planners. In some cases, planners were not conversant with the PBS system and needed training while some entities lacked planners. Non quantification of outputs/activities makes it difficult to assess the extent to which the entities have undertaken the implementation of the planned activities.", "Government is advised to address the challenges such as limitations of the PBS tool, lack of M & E officers so that planned out-puts are sufficiently quantified."], ["**v.**", "**Implementation of Quantified outputs**", "I advised Government to ensure that activities"]], "metadata": {"headings": [{"headings_0": {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "page": 48, "level": 2}}, {"headings_1": {"content": "I consequently developed procedures to address the above risks and also assess the", "page": 48, "level": 2}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "page": 48, "level": 2}}, {"headings_1": {"content": "I consequently developed procedures to address the above risks and also assess the", "page": 48, "level": 2}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Out of a total of 1,933 quantified out-puts worth UGX.439bn assessed, 1,206 (62%) outputs worth UGX.211bn were fully implemented, 581 out puts (30%) worth UGX.220bn were partially implemented, while 146 outputs (8%) worth UGX.8bn were not implemented at all as summarised in the table below. **Extent of implementation of quantified outputs** **Category** **No.** % per Amount UGX.(Bn)** 1,206 62 211 **Fully Implemented** 581 30 220 **Partially Implemented** 146 8 8 **Not Implemented** 1,933 100 439** Total Sampled **Figure 2: Extent of implementation of planned activities** Partial and non-implementation of activities/outputs was attributed to unrealistic targets that are not based on past experience, inadequate funding, poor contract management practices, burden of settling domestic arrears and change of priorities without corresponding availability of resources. Partial and non-implementation of activities denies the beneficiaries services. The outbreak of the Covid-19 pandemic affected the implementation of the 2019/2020 budget, especially activities in the last half of the financial year. As a result, a number of activities were not implemented due to budget cuts and lockdown measures instituted to control the spread of the pandemic. 62% 30% 8% Fully Implemented Partially implemented Not Implemented", "that were not fully implemented are rolled over to the subsequent financial years for implementation."], ["**Category**", null, null], ["**Fully Implemented**", null, null], ["**Partially Implemented**", null, null], ["**Not Implemented**", null, null], ["Total Sampled", null, null], ["**Figure 2: Extent of implementation of planned activities** Partial and non-implementation of activities/outputs was attributed to unrealistic targets that are not based on past experience, inadequate funding, poor contract management practices, burden of settling domestic arrears and change of priorities without corresponding availability of resources. Partial and non-implementation of activities denies the beneficiaries services. The outbreak of the Covid-19 pandemic affected the implementation of the 2019/2020 budget, especially activities in the last half of the financial year. As a result, a number of activities were not implemented due to budget cuts and lockdown measures instituted to control the spread of the pandemic. 62% 30% 8% Fully Implemented Partially implemented Not Implemented", null, null]], "metadata": {"headings": [{"headings_0": {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "page": 48, "level": 2}}, {"headings_1": {"content": "I consequently developed procedures to address the above risks and also assess the", "page": 48, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "consolidated fund account. Under absorption of released funds results in non- implementation of planned activities and negates the purpose for which funds were disbursed. For example, implementation of USMID projects in benefiting Municipal Councils were not undertaken during the year.", "speedy implementation of the affected activities."], "type": "table"}}, {"content": "2.2.2 Management of Covid -19 Interventions", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Management of Covid -19 Interventions", "page": 50, "level": 2}}, {"headings_1": {"content": "out of which UGX.4,175,066,886,410 was warranted/ availed by the end of the financial", "page": 48, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "metadata": {"headings": [{"headings_0": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 50, "level": 2}}, {"headings_1": {"content": "2.2.2 Management of Covid -19 Interventions", "page": 50, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "combat the spread of the disease, this greatly reduced the economic activity in the country", "metadata": {"headings": [{"headings_0": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 50, "level": 2}}, {"headings_1": {"content": "2.2.2 Management of Covid -19 Interventions", "page": 50, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "which impacted on the cash flow collections by URA.", "metadata": {"headings": [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}, {"headings_1": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 50, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Parliament of Uganda approved a supplementary budget of UGX.284bn for multi sectoral interventions, to enable the Government respond to and manage the Covid-19 pandemic. Out of these funds as sum of UGX.22bn was disbursed by Treasury to 134 districts for the purpose during the financial year 2019/2020. \n40 \nI undertook an audit of these funds in 134 districts and below is a summary of the key findings, the details of which are included in individual reports issued separately;", "metadata": {"headings": [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}, {"headings_1": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 50, "level": 2}}, [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}, {"headings_1": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 50, "level": 2}}], [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}, {"headings_1": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 50, "level": 2}}]], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["**i**", "**Cash donations utilised at source** Paragraph 1(a) of the Guidelines for management of Covid-19 response fund donations issued by the PSST to all accounting officers (on the 28th April, 2020) states that all cash contributions shall be banked directly by the donors on the national collection account. Contrary to the PS/ST\u2019s guidance, UGX.0.85bn (15%) out of UGX.5.61bn total cash donations was utilised at source in 56 entities. The balance of UGX.4.758bn was banked on designated accounts of the entities as guided by the PS/ST. The failure to bank the cash exposes the funds to the risk of loss and misuse. The Accounting Officers explained that the use of cash received at source was due to the need to respond expeditiously to the emergencies occasioned by the pandemic and the lockdown measures instituted by government.", "I advised Accounting Officers to adhere to the PS/ST\u2019s guidelines on banking of cash even during times of emergency."], ["**ii**", "**Quantification and Implementation of planned activities** Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure Out of 134 entities analysed, 133 (99%) entities had work plans with a total of 3,113 activities. Out of these, 2,936 activities were fully quantified while 177 (5.7%) activities were not sufficiently quantified, which hindered me from assessing the extent of achievement of the activities. Failure to quantify activities creates ambiguities in allocation of funds and budget slack which can be exploited to divert funds. Out of the 2,936 quantified activities, 2,819 (96%) activities were fully implemented while 93 (3%) were partially implemented and 33 (1%) were not implemented at all. The failure to implement planned activities implies that the expected services were not received by the beneficiaries.", "I advised the Accounting Officers to ensure that activities in the work-plans are comprehensively quantified to justify funding, support implementation of the work-plans by having clear and verifiable targets and to enable assessment of management\u2019s performance."]], "metadata": {"headings": [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}, {"headings_1": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 50, "level": 2}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}, {"headings_1": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 50, "level": 2}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "The Accounting Officers attributed this to the nature of some of the activities that were difficult to quantify, as well as poor planning and budgeting practises within the votes.", ""], ["**iii**", "**Compliance with Procurement regulations** Paragraph 5 of the guidelines issued by the PS/ST on the receipt and accountability for donations for Covid-19 requires accounting officers to follow PPDA regulations which guide on how procurements should be undertaken under emergency conditions. A total of 20 entities undertook procurements worth UGX.2.95bn without fully adhering to the procurement rules and regulations. Some of the anomalies observed included: irregular use of direct procurements, procurements without signed contracts, late delivery of goods, payments before receiving goods and failure to involve the contracts committee. Non-compliance with the procurement regulations exposes public funds to misuse and impairs the achievement of value for money. The Accounting Officers attributed this to the emergency nature of the procurements given the prevailing circumstances.", "I advised the Accounting Officers to adhere to the procurement guidelines even in cases of emergencies."], ["**iv**", "**Unaccounted for funds** Paragraph 10.10.1 of the Treasury Instructions 2017 provides that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents. 559,150,599 UGX.559,150,500 disbursed to 15 entities remained unaccounted for at the time of audit. I could not establish whether the funds were put to proper use. The failure to account for the funds was attributed to the peculiar circumstances of the pandemic and lockdown measures which affected the operations of the entities and thus the ability to prepare and present the accountabilities.", "I advised the Accounting Officers to follow up on all pending accountabilities failure of which the funds should be recovered."]], "metadata": {"headings": [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}, {"headings_1": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 50, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "The Accounting Officers attributed this to the nature of some of the activities that were difficult to quantify, as well as poor planning and budgeting practises within the votes.", ""], ["**iii**", "**Compliance with Procurement regulations** Paragraph 5 of the guidelines issued by the PS/ST on the receipt and accountability for donations for Covid-19 requires accounting officers to follow PPDA regulations which guide on how procurements should be undertaken under emergency conditions. A total of 20 entities undertook procurements worth UGX.2.95bn without fully adhering to the procurement rules and regulations. Some of the anomalies observed included: irregular use of direct procurements, procurements without signed contracts, late delivery of goods, payments before receiving goods and failure to involve the contracts committee. Non-compliance with the procurement regulations exposes public funds to misuse and impairs the achievement of value for money. The Accounting Officers attributed this to the emergency nature of the procurements given the prevailing circumstances.", "I advised the Accounting Officers to adhere to the procurement guidelines even in cases of emergencies."], ["**iv**", "**Unaccounted for funds** Paragraph 10.10.1 of the Treasury Instructions 2017 provides that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents. 559,150,599 UGX.559,150,500 disbursed to 15 entities remained unaccounted for at the time of audit. I could not establish whether the funds were put to proper use. The failure to account for the funds was attributed to the peculiar circumstances of the pandemic and lockdown measures which affected the operations of the entities and thus the ability to prepare and present the accountabilities.", "I advised the Accounting Officers to follow up on all pending accountabilities failure of which the funds should be recovered."], ["**v**", "**Valuation of donations in Kind** Paragraph 15.5.1 of the Treasury Instructions 2017 states that inventories are accounted for by value as well as by quantity, and it is necessary for an Accounting Officer to keep records so as to determine the unit cost of each inventory item and the reconciliation of the total value of the stocks of inventories with the financial records. The PS/ST also guided that all items received in kind should be taken on charge, distributed with the approval of the Covid-19 task force and appropriately accounted for.", "I advised the Accounting Officers to adhere to the guidelines regarding the management and distribution of government inventories and in future develop alternative accountability mechanisms in unique situations."]], "metadata": {"headings": [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}, {"headings_1": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 50, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}, {"headings_1": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 50, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "90 (69%) out of 130 entities that received donations in kind did not undertake valuations contrary to paragraph 15.5.1 of the Treasury Instructions, 2017 while 69 (51%) entities did not record the donated items in the stores. This resulted into misstatement of financial statement balances. The failure to adhere to the guidelines on donations was attributed capacity gaps within entities such as inadequate staff, the emergency nature of the activities during the lockdown, and the need to adhere to ministry of health SOPs in regard to the spread of the virus.", ""], ["**vi**", "**Management of Quarantine Centres** A total of 43 entities faced challenges in the management and operation of quarantine centres under their charge. The challenges faced included: insufficient PPEs, lack of necessary staff at the quarantine centres, failure to provide basic utilities such as water and power and non-utilisation of the quarantine centres. This may have hampered Government efforts towards the containment of the spread of the pandemic. The Accounting Officers explained that the failure to properly manage the quarantine centres was due to inadequate funding for the acquisition of supplies including PPEs, lack of trained staff to manage the centres, and space constraints.", "I advised that accounting officers to put in place contingency plans should such emergencies re-occur."], ["**vii**", "**Diversion of funds** Regulation 18 (2) of the Public Finance Management Regulations, 2016 provides that an Accounting Officer who intends to spend monies for any purpose in excess of the amount appropriated for that purpose or for a purpose for which no amount was appropriated by the Appropriation Act shall, in writing, request the Minister for approval. I noted that funds amounting to UGX.0.0491bn, released for the implementation of Covid-19 activities in five (5) entities was diverted and spent on items other than those for which the funds were disbursed. Diversions affect the achievement of the goals and objectives for which the funds had been released.", "I advised the Accounting Officers to adhere to the implementation of activities as stipulated"]], "metadata": {"headings": [{"headings_0": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}, {"headings_1": {"content": "In the wake of the Covid-19 pandemic coupled with Government\u2019s imposed restrictions to", "page": 50, "level": 2}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 53, "level": 2}}, {"headings_1": {"content": "which impacted on the cash flow collections by URA.", "page": 50, "level": 2}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matter presented and disclosed in", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matter presented and disclosed in", "page": 53, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 53, "level": 2}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the financial statements. \n43", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matter presented and disclosed in", "page": 53, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 53, "level": 2}}, [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matter presented and disclosed in", "page": 53, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 53, "level": 2}}]], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.3 Receivables", "metadata": {"headings": [{"headings_0": {"content": "2.2.3 Receivables", "page": 54, "level": 2}}, {"headings_1": {"content": "Without qualifying my opinion, I draw attention to the following matter presented and disclosed in", "page": 53, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Paragraph 15.12.5 of the Treasury Instructions, 2017 indicates that, the Accounting Officer of a vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records, follow up and recovery of outstanding amounts, accounting and reporting. \nI noted that the Local Governments had receivables of UGX.179,515,803,262 as presented", "metadata": {"headings": [{"headings_0": {"content": "2.2.3 Receivables", "page": 54, "level": 2}}, {"headings_1": {"content": "Without qualifying my opinion, I draw attention to the following matter presented and disclosed in", "page": 53, "level": 2}}, [{"headings_0": {"content": "2.2.3 Receivables", "page": 54, "level": 2}}, {"headings_1": {"content": "Without qualifying my opinion, I draw attention to the following matter presented and disclosed in", "page": 53, "level": 2}}]], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "in the consolidated Statement of Financial Position and disclosed in note 19 to the consolidated financial statements. I further noted an increase in receivables by", "metadata": {"headings": [{"headings_0": {"content": "in the consolidated Statement of Financial Position and disclosed in note 19 to the consolidated financial statements. I further noted an increase in receivables by", "page": 54, "level": 4}}, {"headings_1": {"content": "2.2.3 Receivables", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "UGX.19,445,607,793 (12%) from UGX.160,070,195,469 in the previous year as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "in the consolidated Statement of Financial Position and disclosed in note 19 to the consolidated financial statements. I further noted an increase in receivables by", "page": 54, "level": 4}}, {"headings_1": {"content": "2.2.3 Receivables", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 9: Showing receivables trend for Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing receivables trend for Local Governments", "page": 54, "level": 5}}, {"headings_1": {"content": "in the consolidated Statement of Financial Position and disclosed in note 19 to the consolidated financial statements. I further noted an increase in receivables by", "page": 54, "level": 4}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["Loans (Short Term)", "4,086,076,440", "5,605,754,394", "-1,519,677,954"], ["Advances", "91,085,968,101", "40,085,174,999", "51,000,793,102"], ["Outstanding Letters of Credit", "3,110,053,408", "7,127,240", "3,102,926,168"], ["Prepayments", "1,503,641,580", "", "1,503,641,580"], ["Other accounts receivable", "71,193,097,944", "114,372,138,836", "-43,179,040,892"], ["**Total Receivables**", "179,515,803,262", "160,070,195,469", "19,445,607,793"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing receivables trend for Local Governments", "page": 54, "level": 5}}, {"headings_1": {"content": "in the consolidated Statement of Financial Position and disclosed in note 19 to the consolidated financial statements. I further noted an increase in receivables by", "page": 54, "level": 4}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Details", "30 June 2020 (UGX)", "30 June 2019 (UGX)", "Decrease/increase (UGX)"], "type": "table"}}, {"content": "Source: Consolidated financial statements", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing receivables trend for Local Governments", "page": 54, "level": 5}}, {"headings_1": {"content": "in the consolidated Statement of Financial Position and disclosed in note 19 to the consolidated financial statements. I further noted an increase in receivables by", "page": 54, "level": 4}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Receivables represent an idle asset that would otherwise be used for service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Receivables represent an idle asset that would otherwise be used for service delivery.", "page": 54, "level": 2}}, {"headings_1": {"content": "Table 9: Showing receivables trend for Local Governments", "page": 54, "level": 5}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The Accounting Officers acknowledged the matter and attributed the increase to the change in the basis of accounting from modified cash to modified accrual effective FY 2019/2020 that required Local Governments to accrue some revenue. In an interaction with the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers acknowledged the matter and attributed the increase to the change in the basis of accounting from modified cash to modified accrual effective FY 2019/2020 that required Local Governments to accrue some revenue. In an interaction with the", "page": 54, "level": 4}}, {"headings_1": {"content": "Receivables represent an idle asset that would otherwise be used for service delivery.", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Accountant General, he explained that he had issued a Domestic Revenue Mobilization Strategy which included revenue recovery measures that would help votes and Uganda Revenue Authority recover these revenues. \nI noted the explanations and I await the outcome of the actions. In the meantime, the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers acknowledged the matter and attributed the increase to the change in the basis of accounting from modified cash to modified accrual effective FY 2019/2020 that required Local Governments to accrue some revenue. In an interaction with the", "page": 54, "level": 4}}, {"headings_1": {"content": "Receivables represent an idle asset that would otherwise be used for service delivery.", "page": 54, "level": 2}}, [{"headings_0": {"content": "The Accounting Officers acknowledged the matter and attributed the increase to the change in the basis of accounting from modified cash to modified accrual effective FY 2019/2020 that required Local Governments to accrue some revenue. In an interaction with the", "page": 54, "level": 4}}, {"headings_1": {"content": "Receivables represent an idle asset that would otherwise be used for service delivery.", "page": 54, "level": 2}}]], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Accountant General should ensure that responsible Accounting Officers of Local Government", "metadata": {"headings": [{"headings_0": {"content": "Accountant General should ensure that responsible Accounting Officers of Local Government", "page": 54, "level": 2}}, {"headings_1": {"content": "The Accounting Officers acknowledged the matter and attributed the increase to the change in the basis of accounting from modified cash to modified accrual effective FY 2019/2020 that required Local Governments to accrue some revenue. In an interaction with the", "page": 54, "level": 4}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "votes follow up and recover the outstanding funds.", "metadata": {"headings": [{"headings_0": {"content": "Accountant General should ensure that responsible Accounting Officers of Local Government", "page": 54, "level": 2}}, {"headings_1": {"content": "The Accounting Officers acknowledged the matter and attributed the increase to the change in the basis of accounting from modified cash to modified accrual effective FY 2019/2020 that required Local Governments to accrue some revenue. In an interaction with the", "page": 54, "level": 4}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 54, "level": 2}}, {"headings_1": {"content": "Accountant General should ensure that responsible Accounting Officers of Local Government", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "In addition to the matter raised above, I consider it necessary to communicate the following", "metadata": {"headings": [{"headings_0": {"content": "In addition to the matter raised above, I consider it necessary to communicate the following", "page": 54, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "matters other than those presented or disclosed in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "In addition to the matter raised above, I consider it necessary to communicate the following", "page": 54, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.4 Link between GoU Chart of accounts and the PBS", "metadata": {"headings": [{"headings_0": {"content": "2.2.4 Link between GoU Chart of accounts and the PBS", "page": 54, "level": 2}}, {"headings_1": {"content": "In addition to the matter raised above, I consider it necessary to communicate the following", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Paragraph 7.10.2 of the Treasury Instructions, 2017 requires that the classification of", "metadata": {"headings": [{"headings_0": {"content": "2.2.4 Link between GoU Chart of accounts and the PBS", "page": 54, "level": 2}}, {"headings_1": {"content": "In addition to the matter raised above, I consider it necessary to communicate the following", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "revenues, expenditures, and other financial transactions under the National Budget or Appropriation Act and the estimates of revenues and expenditures of the entities listed", "metadata": {"headings": [{"headings_0": {"content": "revenues, expenditures, and other financial transactions under the National Budget or Appropriation Act and the estimates of revenues and expenditures of the entities listed", "page": 54, "level": 4}}, {"headings_1": {"content": "2.2.4 Link between GoU Chart of accounts and the PBS", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "above shall be the same as that under the Chart of Accounts. \n44 \nProgram Based Budgeting (PBB) was rolled out to Local Governments effective FY", "metadata": {"headings": [{"headings_0": {"content": "revenues, expenditures, and other financial transactions under the National Budget or Appropriation Act and the estimates of revenues and expenditures of the entities listed", "page": 54, "level": 4}}, {"headings_1": {"content": "2.2.4 Link between GoU Chart of accounts and the PBS", "page": 54, "level": 2}}, [{"headings_0": {"content": "revenues, expenditures, and other financial transactions under the National Budget or Appropriation Act and the estimates of revenues and expenditures of the entities listed", "page": 54, "level": 4}}, {"headings_1": {"content": "2.2.4 Link between GoU Chart of accounts and the PBS", "page": 54, "level": 2}}], [{"headings_0": {"content": "revenues, expenditures, and other financial transactions under the National Budget or Appropriation Act and the estimates of revenues and expenditures of the entities listed", "page": 54, "level": 4}}, {"headings_1": {"content": "2.2.4 Link between GoU Chart of accounts and the PBS", "page": 54, "level": 2}}]], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2018/2019 and was implemented on the PBS to strengthen the link between financial", "metadata": {"headings": [{"headings_0": {"content": "2018/2019 and was implemented on the PBS to strengthen the link between financial", "page": 55, "level": 2}}, {"headings_1": {"content": "revenues, expenditures, and other financial transactions under the National Budget or Appropriation Act and the estimates of revenues and expenditures of the entities listed", "page": 54, "level": 4}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "budgets of Local Governments with results.", "metadata": {"headings": [{"headings_0": {"content": "2018/2019 and was implemented on the PBS to strengthen the link between financial", "page": 55, "level": 2}}, {"headings_1": {"content": "revenues, expenditures, and other financial transactions under the National Budget or Appropriation Act and the estimates of revenues and expenditures of the entities listed", "page": 54, "level": 4}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I, however, observed that it was difficult for Local Governments to budget against particular", "metadata": {"headings": [{"headings_0": {"content": "I, however, observed that it was difficult for Local Governments to budget against particular", "page": 55, "level": 2}}, {"headings_1": {"content": "2018/2019 and was implemented on the PBS to strengthen the link between financial", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "codes and therefore charge and report on the same codes. For instance;", "metadata": {"headings": [{"headings_0": {"content": "I, however, observed that it was difficult for Local Governments to budget against particular", "page": 55, "level": 2}}, {"headings_1": {"content": "2018/2019 and was implemented on the PBS to strengthen the link between financial", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Uganda Road Fund (URF) which is other Government transfers can only be budgeted and spent as non-wage recurrent expenditure yet the funds are also spent on infrastructure development.\n- Donor funds can only be budgeted for under development expenditure yet not all donor funds are development in nature.", "metadata": {"headings": [{"headings_0": {"content": "I, however, observed that it was difficult for Local Governments to budget against particular", "page": 55, "level": 2}}, {"headings_1": {"content": "2018/2019 and was implemented on the PBS to strengthen the link between financial", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I, however, observed that it was difficult for Local Governments to budget against particular", "page": 55, "level": 2}}, {"headings_1": {"content": "2018/2019 and was implemented on the PBS to strengthen the link between financial", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "These distortions in budgeting have led to numerous mischarge of expenditure in Local Governments, an indication that budgets and results reported are not linked which has", "metadata": {"headings": [{"headings_0": {"content": "These distortions in budgeting have led to numerous mischarge of expenditure in Local Governments, an indication that budgets and results reported are not linked which has", "page": 55, "level": 4}}, {"headings_1": {"content": "I, however, observed that it was difficult for Local Governments to budget against particular", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "affected greatly the individual and the consolidated financial statements. \nThe Accountant General explained that the Chart of Accounts is the basis for design of all", "metadata": {"headings": [{"headings_0": {"content": "These distortions in budgeting have led to numerous mischarge of expenditure in Local Governments, an indication that budgets and results reported are not linked which has", "page": 55, "level": 4}}, {"headings_1": {"content": "I, however, observed that it was difficult for Local Governments to budget against particular", "page": 55, "level": 2}}, [{"headings_0": {"content": "These distortions in budgeting have led to numerous mischarge of expenditure in Local Governments, an indication that budgets and results reported are not linked which has", "page": 55, "level": 4}}, {"headings_1": {"content": "I, however, observed that it was difficult for Local Governments to budget against particular", "page": 55, "level": 2}}]], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "GoU financial management and budgeting systems including IFMS and PBS and he further", "metadata": {"headings": [{"headings_0": {"content": "GoU financial management and budgeting systems including IFMS and PBS and he further", "page": 55, "level": 2}}, {"headings_1": {"content": "These distortions in budgeting have led to numerous mischarge of expenditure in Local Governments, an indication that budgets and results reported are not linked which has", "page": 55, "level": 4}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "stated that where codes are found inactive or not usable, the affected votes should submit a", "metadata": {"headings": [{"headings_0": {"content": "GoU financial management and budgeting systems including IFMS and PBS and he further", "page": 55, "level": 2}}, {"headings_1": {"content": "These distortions in budgeting have led to numerous mischarge of expenditure in Local Governments, an indication that budgets and results reported are not linked which has", "page": 55, "level": 4}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "list of the codes to the Treasury and Director Budget for appropriate action. However, he indicated that the inactive codes would be reviewed in the PBS during the ongoing budget", "metadata": {"headings": [{"headings_0": {"content": "list of the codes to the Treasury and Director Budget for appropriate action. However, he indicated that the inactive codes would be reviewed in the PBS during the ongoing budget", "page": 55, "level": 4}}, {"headings_1": {"content": "GoU financial management and budgeting systems including IFMS and PBS and he further", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "process for FY 2021/2022. I await the outcome of the revision process.", "metadata": {"headings": [{"headings_0": {"content": "list of the codes to the Treasury and Director Budget for appropriate action. However, he indicated that the inactive codes would be reviewed in the PBS during the ongoing budget", "page": 55, "level": 4}}, {"headings_1": {"content": "GoU financial management and budgeting systems including IFMS and PBS and he further", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.5 Recognition of non-produced assets (land)", "metadata": {"headings": [{"headings_0": {"content": "2.2.5 Recognition of non-produced assets (land)", "page": 55, "level": 2}}, {"headings_1": {"content": "list of the codes to the Treasury and Director Budget for appropriate action. However, he indicated that the inactive codes would be reviewed in the PBS during the ongoing budget", "page": 55, "level": 4}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Paragraph 5.2.2 (h) of the Treasury Instructions, 2017 defines non produced assets as", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 5.2.2 (h) of the Treasury Instructions, 2017 defines non produced assets as", "page": 55, "level": 2}}, {"headings_1": {"content": "2.2.5 Recognition of non-produced assets (land)", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "natural resource assets such as land and forests that may be owned by a Government entity and that non-produced assets shall not be fully charged to revenue in the period of acquisition but shall be carried in the books of accounts over their useful economic lives. \nWith the enactment of the PFMA, 2015 UGX.147,568,651,851 was reported as non-produced", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 5.2.2 (h) of the Treasury Instructions, 2017 defines non produced assets as", "page": 55, "level": 2}}, {"headings_1": {"content": "2.2.5 Recognition of non-produced assets (land)", "page": 55, "level": 2}}, [{"headings_0": {"content": "Paragraph 5.2.2 (h) of the Treasury Instructions, 2017 defines non produced assets as", "page": 55, "level": 2}}, {"headings_1": {"content": "2.2.5 Recognition of non-produced assets (land)", "page": 55, "level": 2}}]], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "assets for the year under review. However, there was no schedule to provide information", "metadata": {"headings": [{"headings_0": {"content": "assets for the year under review. However, there was no schedule to provide information", "page": 55, "level": 2}}, {"headings_1": {"content": "Paragraph 5.2.2 (h) of the Treasury Instructions, 2017 defines non produced assets as", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "relating to the above mentioned land leading to inadequate disclosure and posing a risk of loss of land. \nThe Accountant General explained that the non-recognition of land in the financial statements was due to lack of value of the land and that going forward, GoU had issued an", "metadata": {"headings": [{"headings_0": {"content": "assets for the year under review. However, there was no schedule to provide information", "page": 55, "level": 2}}, {"headings_1": {"content": "Paragraph 5.2.2 (h) of the Treasury Instructions, 2017 defines non produced assets as", "page": 55, "level": 2}}, [{"headings_0": {"content": "assets for the year under review. However, there was no schedule to provide information", "page": 55, "level": 2}}, {"headings_1": {"content": "Paragraph 5.2.2 (h) of the Treasury Instructions, 2017 defines non produced assets as", "page": 55, "level": 2}}]], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Asset Management Policy which would spearhead the asset valuation activities and", "metadata": {"headings": [{"headings_0": {"content": "Asset Management Policy which would spearhead the asset valuation activities and", "page": 55, "level": 2}}, {"headings_1": {"content": "assets for the year under review. However, there was no schedule to provide information", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "recognition in the financial statements. He also stated that the respective Accounting Officers should provide schedules for the land under their control.", "metadata": {"headings": [{"headings_0": {"content": "Asset Management Policy which would spearhead the asset valuation activities and", "page": 55, "level": 2}}, {"headings_1": {"content": "assets for the year under review. However, there was no schedule to provide information", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I await the outcome arising from the issuance of the asset management policy", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome arising from the issuance of the asset management policy", "page": 55, "level": 2}}, {"headings_1": {"content": "Asset Management Policy which would spearhead the asset valuation activities and", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2.2.6 Disclosures of donations in kind", "metadata": {"headings": [{"headings_0": {"content": "2.2.6 Disclosures of donations in kind", "page": 55, "level": 2}}, {"headings_1": {"content": "I await the outcome arising from the issuance of the asset management policy", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Paragraph 10.19.2 of the Treasury Instruction, 2017 requires that an Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "2.2.6 Disclosures of donations in kind", "page": 55, "level": 2}}, {"headings_1": {"content": "I await the outcome arising from the issuance of the asset management policy", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "shall ensure that all (such) donations are properly recorded and accounted for. Accordingly, the Accounting Officer shall take reasonable steps to obtain the fair value of the donations", "metadata": {"headings": [{"headings_0": {"content": "shall ensure that all (such) donations are properly recorded and accounted for. Accordingly, the Accounting Officer shall take reasonable steps to obtain the fair value of the donations", "page": 55, "level": 4}}, {"headings_1": {"content": "2.2.6 Disclosures of donations in kind", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "45 \nreceived by requesting the DP to provide in writing the estimated cost of the donated items or by comparing the price of the items with similar items in the market. \nFurthermore, Paragraph 10.19.3 of the Treasury Instruction, 2017 requires that all donations in kind are budgeted for. An Accounting Officer of a Local Government vote, shall report to the council so that the donations received are included in the supplementary estimates.", "metadata": {"headings": [{"headings_0": {"content": "shall ensure that all (such) donations are properly recorded and accounted for. Accordingly, the Accounting Officer shall take reasonable steps to obtain the fair value of the donations", "page": 55, "level": 4}}, {"headings_1": {"content": "2.2.6 Disclosures of donations in kind", "page": 55, "level": 2}}, [{"headings_0": {"content": "shall ensure that all (such) donations are properly recorded and accounted for. Accordingly, the Accounting Officer shall take reasonable steps to obtain the fair value of the donations", "page": 55, "level": 4}}, {"headings_1": {"content": "2.2.6 Disclosures of donations in kind", "page": 55, "level": 2}}], [{"headings_0": {"content": "shall ensure that all (such) donations are properly recorded and accounted for. Accordingly, the Accounting Officer shall take reasonable steps to obtain the fair value of the donations", "page": 55, "level": 4}}, {"headings_1": {"content": "2.2.6 Disclosures of donations in kind", "page": 55, "level": 2}}]], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I, however, observed that most Local Governments did not obtain the fair value of donations in kind. This led to understatement of revenues and expenditures of the affected Local Governments and the consolidated accounts. It was further noted that the local donations", "metadata": {"headings": [{"headings_0": {"content": "I, however, observed that most Local Governments did not obtain the fair value of donations in kind. This led to understatement of revenues and expenditures of the affected Local Governments and the consolidated accounts. It was further noted that the local donations", "page": 56, "level": 4}}, {"headings_1": {"content": "shall ensure that all (such) donations are properly recorded and accounted for. Accordingly, the Accounting Officer shall take reasonable steps to obtain the fair value of the donations", "page": 55, "level": 4}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "were not reported to the council to be included in the supplementary estimates.", "metadata": {"headings": [{"headings_0": {"content": "I, however, observed that most Local Governments did not obtain the fair value of donations in kind. This led to understatement of revenues and expenditures of the affected Local Governments and the consolidated accounts. It was further noted that the local donations", "page": 56, "level": 4}}, {"headings_1": {"content": "shall ensure that all (such) donations are properly recorded and accounted for. Accordingly, the Accounting Officer shall take reasonable steps to obtain the fair value of the donations", "page": 55, "level": 4}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The Accountant General stated that the relevant Accounting Officers should be tasked to explain the non-disclosure of donations in kind. I advised him to ensure that Local Governments produce lists of donations and obtain values for all donated items to be", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General stated that the relevant Accounting Officers should be tasked to explain the non-disclosure of donations in kind. I advised him to ensure that Local Governments produce lists of donations and obtain values for all donated items to be", "page": 56, "level": 4}}, {"headings_1": {"content": "I, however, observed that most Local Governments did not obtain the fair value of donations in kind. This led to understatement of revenues and expenditures of the affected Local Governments and the consolidated accounts. It was further noted that the local donations", "page": 56, "level": 4}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "subsequently included in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General stated that the relevant Accounting Officers should be tasked to explain the non-disclosure of donations in kind. I advised him to ensure that Local Governments produce lists of donations and obtain values for all donated items to be", "page": 56, "level": 4}}, {"headings_1": {"content": "I, however, observed that most Local Governments did not obtain the fair value of donations in kind. This led to understatement of revenues and expenditures of the affected Local Governments and the consolidated accounts. It was further noted that the local donations", "page": 56, "level": 4}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.7 Consolidation of all Local Governments", "metadata": {"headings": [{"headings_0": {"content": "2.2.7 Consolidation of all Local Governments", "page": 56, "level": 2}}, {"headings_1": {"content": "The Accountant General stated that the relevant Accounting Officers should be tasked to explain the non-disclosure of donations in kind. I advised him to ensure that Local Governments produce lists of donations and obtain values for all donated items to be", "page": 56, "level": 4}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Section 52(1)(b) of the Public finance management Act (PFMA), 2015, as amended requires that the Accountant General shall within three months after the end of each financial year prepare and submit to the Minister and the Auditor General the consolidated annual", "metadata": {"headings": [{"headings_0": {"content": "Section 52(1)(b) of the Public finance management Act (PFMA), 2015, as amended requires that the Accountant General shall within three months after the end of each financial year prepare and submit to the Minister and the Auditor General the consolidated annual", "page": 56, "level": 4}}, {"headings_1": {"content": "2.2.7 Consolidation of all Local Governments", "page": 56, "level": 2}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "accounts of the Local Governments.", "metadata": {"headings": [{"headings_0": {"content": "Section 52(1)(b) of the Public finance management Act (PFMA), 2015, as amended requires that the Accountant General shall within three months after the end of each financial year prepare and submit to the Minister and the Auditor General the consolidated annual", "page": 56, "level": 4}}, {"headings_1": {"content": "2.2.7 Consolidation of all Local Governments", "page": 56, "level": 2}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "A review of the consolidated financial statements of local Governments revealed that three (03) District Local Governments and two (02) Municipal Councils with a total budget and actual expenditure of over UGX 70 billion were not consolidated as shown below.", "metadata": {"headings": [{"headings_0": {"content": "A review of the consolidated financial statements of local Governments revealed that three (03) District Local Governments and two (02) Municipal Councils with a total budget and actual expenditure of over UGX 70 billion were not consolidated as shown below.", "page": 56, "level": 4}}, {"headings_1": {"content": "Section 52(1)(b) of the Public finance management Act (PFMA), 2015, as amended requires that the Accountant General shall within three months after the end of each financial year prepare and submit to the Minister and the Auditor General the consolidated annual", "page": 56, "level": 4}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Table 10: Showing un-consolidated Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Showing un-consolidated Local Governments", "page": 56, "level": 5}}, {"headings_1": {"content": "A review of the consolidated financial statements of local Governments revealed that three (03) District Local Governments and two (02) Municipal Councils with a total budget and actual expenditure of over UGX 70 billion were not consolidated as shown below.", "page": 56, "level": 4}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Isingiro DLG", "40,198,339,051", "31,726,422,089"], ["2", "Zombo DLG", "21,679,835,582", "20,413,835,651"], ["3", "Pakwach DLG", "14,900,110,324", "13,758,644,044"], ["4", "Ntungamo MC", "7,905,931,021", "4,003,108,341"], ["5", "Njeru MC", "8,536,343,623", "8,470,258,437"], ["**Total**", null, "93,220,559,601", "78,372,268,562"]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Showing un-consolidated Local Governments", "page": 56, "level": 5}}, {"headings_1": {"content": "A review of the consolidated financial statements of local Governments revealed that three (03) District Local Governments and two (02) Municipal Councils with a total budget and actual expenditure of over UGX 70 billion were not consolidated as shown below.", "page": 56, "level": 4}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "Entity", "Approved/revised Budget", "Actual Expenditure"], "type": "table"}}, {"content": "Source: consolidated financial statements and schedules", "metadata": {"headings": [{"headings_0": {"content": "Source: consolidated financial statements and schedules", "page": 56, "level": 5}}, {"headings_1": {"content": "Table 10: Showing un-consolidated Local Governments", "page": 56, "level": 5}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "This was attributed to challenges in preparing quality financial statements in time by the", "metadata": {"headings": [{"headings_0": {"content": "This was attributed to challenges in preparing quality financial statements in time by the", "page": 56, "level": 2}}, {"headings_1": {"content": "Source: consolidated financial statements and schedules", "page": 56, "level": 5}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "affected local Governments.", "metadata": {"headings": [{"headings_0": {"content": "This was attributed to challenges in preparing quality financial statements in time by the", "page": 56, "level": 2}}, {"headings_1": {"content": "Source: consolidated financial statements and schedules", "page": 56, "level": 5}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The Accountant General acknowledged the shortcoming and explained that despite several", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General acknowledged the shortcoming and explained that despite several", "page": 56, "level": 2}}, {"headings_1": {"content": "This was attributed to challenges in preparing quality financial statements in time by the", "page": 56, "level": 2}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "attempts and reminders, the affected Local Government votes failed to submit financial", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General acknowledged the shortcoming and explained that despite several", "page": 56, "level": 2}}, {"headings_1": {"content": "This was attributed to challenges in preparing quality financial statements in time by the", "page": 56, "level": 2}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "statements for consolidation. He further stated that the respective Accounting Officers", "metadata": {"headings": [{"headings_0": {"content": "statements for consolidation. He further stated that the respective Accounting Officers", "page": 56, "level": 2}}, {"headings_1": {"content": "The Accountant General acknowledged the shortcoming and explained that despite several", "page": 56, "level": 2}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "should be tasked to explain.", "metadata": {"headings": [{"headings_0": {"content": "statements for consolidation. He further stated that the respective Accounting Officers", "page": 56, "level": 2}}, {"headings_1": {"content": "The Accountant General acknowledged the shortcoming and explained that despite several", "page": 56, "level": 2}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I urged the Accountant General to put in place measures to ensure that all Local Government votes submit their financial statements timely for consolidation and also", "metadata": {"headings": [{"headings_0": {"content": "I urged the Accountant General to put in place measures to ensure that all Local Government votes submit their financial statements timely for consolidation and also", "page": 56, "level": 4}}, {"headings_1": {"content": "statements for consolidation. He further stated that the respective Accounting Officers", "page": 56, "level": 2}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "46 \nunderstand the challenges experienced to inform the required support needed by these Local Governments. \nDetails of other information, accounting officers and my responsibilities are included in", "metadata": {"headings": [{"headings_0": {"content": "I urged the Accountant General to put in place measures to ensure that all Local Government votes submit their financial statements timely for consolidation and also", "page": 56, "level": 4}}, {"headings_1": {"content": "statements for consolidation. He further stated that the respective Accounting Officers", "page": 56, "level": 2}}, [{"headings_0": {"content": "I urged the Accountant General to put in place measures to ensure that all Local Government votes submit their financial statements timely for consolidation and also", "page": 56, "level": 4}}, {"headings_1": {"content": "statements for consolidation. He further stated that the respective Accounting Officers", "page": 56, "level": 2}}], [{"headings_0": {"content": "I urged the Accountant General to put in place measures to ensure that all Local Government votes submit their financial statements timely for consolidation and also", "page": 56, "level": 4}}, {"headings_1": {"content": "statements for consolidation. He further stated that the respective Accounting Officers", "page": 56, "level": 2}}]], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Annexure 1.", "metadata": {"headings": [{"headings_0": {"content": "Annexure 1.", "page": 57, "level": 2}}, {"headings_1": {"content": "I urged the Accountant General to put in place measures to ensure that all Local Government votes submit their financial statements timely for consolidation and also", "page": 56, "level": 4}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 57, "level": 2}}, {"headings_1": {"content": "Annexure 1.", "page": 57, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 57, "level": 2}}, {"headings_1": {"content": "Annexure 1.", "page": 57, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "work described on the audit of Financial Statements, that; except for the matters raised in", "metadata": {"headings": [{"headings_0": {"content": "work described on the audit of Financial Statements, that; except for the matters raised in", "page": 57, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 57, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "work described on the audit of Financial Statements, that; except for the matters raised in", "page": 57, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 57, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "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": 57, "level": 2}}, {"headings_1": {"content": "work described on the audit of Financial Statements, that; except for the matters raised in", "page": 57, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "In accordance with section 13 of the NAA 2008, I have a responsibility to report material findings", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 57, "level": 2}}, {"headings_1": {"content": "work described on the audit of Financial Statements, that; except for the matters raised in", "page": 57, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "on the compliance of Local Governments, with specific matters in key legislation. I performed", "metadata": {"headings": [{"headings_0": {"content": "on the compliance of Local Governments, with specific matters in key legislation. I performed", "page": 57, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 57, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "procedures primarily to identify findings but not to gather evidence to express assurance. \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows;", "metadata": {"headings": [{"headings_0": {"content": "on the compliance of Local Governments, with specific matters in key legislation. I performed", "page": 57, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 57, "level": 2}}, [{"headings_0": {"content": "on the compliance of Local Governments, with specific matters in key legislation. I performed", "page": 57, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 57, "level": 2}}]], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.8 Management of Government Fleet", "metadata": {"headings": [{"headings_0": {"content": "2.2.8 Management of Government Fleet", "page": 57, "level": 2}}, {"headings_1": {"content": "on the compliance of Local Governments, with specific matters in key legislation. I performed", "page": 57, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Over the years, there has been increasing demand for accountability and better", "metadata": {"headings": [{"headings_0": {"content": "2.2.8 Management of Government Fleet", "page": 57, "level": 2}}, {"headings_1": {"content": "on the compliance of Local Governments, with specific matters in key legislation. I performed", "page": 57, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "management of public resources by various stakeholders in Uganda. Management of government vehicles (Fleet management) is faced with a number of challenges, such as: inability to respond to national emergencies, like Covid-19; inability to support the delivery", "metadata": {"headings": [{"headings_0": {"content": "management of public resources by various stakeholders in Uganda. Management of government vehicles (Fleet management) is faced with a number of challenges, such as: inability to respond to national emergencies, like Covid-19; inability to support the delivery", "page": 57, "level": 4}}, {"headings_1": {"content": "2.2.8 Management of Government Fleet", "page": 57, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "of public service by government entities; high government expenditure on purchase of vehicles; misuse of government vehicles; inaccurate vehicle management records; and a general lack of a comprehensive and standard government fleet management policy. \nI sampled eleven (11) District local government entities, and developed procedures in order to assess the adequacy of government fleet management system in the delivery of public service, and to identify any impediments and make recommendations for", "metadata": {"headings": [{"headings_0": {"content": "management of public resources by various stakeholders in Uganda. Management of government vehicles (Fleet management) is faced with a number of challenges, such as: inability to respond to national emergencies, like Covid-19; inability to support the delivery", "page": 57, "level": 4}}, {"headings_1": {"content": "2.2.8 Management of Government Fleet", "page": 57, "level": 2}}, [{"headings_0": {"content": "management of public resources by various stakeholders in Uganda. Management of government vehicles (Fleet management) is faced with a number of challenges, such as: inability to respond to national emergencies, like Covid-19; inability to support the delivery", "page": 57, "level": 4}}, {"headings_1": {"content": "2.2.8 Management of Government Fleet", "page": 57, "level": 2}}]], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "improvement. The study covered three (3) financial years: 2017/2018-2019/2020. I noted", "metadata": {"headings": [{"headings_0": {"content": "improvement. The study covered three (3) financial years: 2017/2018-2019/2020. I noted", "page": 57, "level": 2}}, {"headings_1": {"content": "management of public resources by various stakeholders in Uganda. Management of government vehicles (Fleet management) is faced with a number of challenges, such as: inability to respond to national emergencies, like Covid-19; inability to support the delivery", "page": 57, "level": 4}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the following;", "metadata": {"headings": [{"headings_0": {"content": "improvement. The study covered three (3) financial years: 2017/2018-2019/2020. I noted", "page": 57, "level": 2}}, {"headings_1": {"content": "management of public resources by various stakeholders in Uganda. Management of government vehicles (Fleet management) is faced with a number of challenges, such as: inability to respond to national emergencies, like Covid-19; inability to support the delivery", "page": 57, "level": 4}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Four (4) of the 11 selected entities planned to spend UGX.1.288bn on acquisition of vehicles from government funding over the three years. A sum of UGX.1.228bn (95%) was", "metadata": {"headings": [{"headings_0": {"content": "Four (4) of the 11 selected entities planned to spend UGX.1.288bn on acquisition of vehicles from government funding over the three years. A sum of UGX.1.228bn (95%) was", "page": 57, "level": 4}}, {"headings_1": {"content": "improvement. The study covered three (3) financial years: 2017/2018-2019/2020. I noted", "page": 57, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "received for the purpose, and the entities spent a total of UGX.1.072bn (87%) to acquire 6", "metadata": {"headings": [{"headings_0": {"content": "Four (4) of the 11 selected entities planned to spend UGX.1.288bn on acquisition of vehicles from government funding over the three years. A sum of UGX.1.228bn (95%) was", "page": 57, "level": 4}}, {"headings_1": {"content": "improvement. The study covered three (3) financial years: 2017/2018-2019/2020. I noted", "page": 57, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "vehicles. I noted that the government budget for the purchase of vehicles was not fully", "metadata": {"headings": [{"headings_0": {"content": "vehicles. I noted that the government budget for the purchase of vehicles was not fully", "page": 57, "level": 2}}, {"headings_1": {"content": "Four (4) of the 11 selected entities planned to spend UGX.1.288bn on acquisition of vehicles from government funding over the three years. A sum of UGX.1.228bn (95%) was", "page": 57, "level": 4}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "released in the sampled entities, which indicated a budget shortfall of UGX.60.3m. \nBelow is a summary of the key findings I noted, the details of which are included in individual reports issued separately; \n47 \na) \nSix (6) vehicles procured by the 4 entities at a total cost of UGX.1.072bn revealed that the entities fully complied with the approved vehicle standardization guidelines of government as the procured vehicles were in line with the approved engine capacities.", "metadata": {"headings": [{"headings_0": {"content": "vehicles. I noted that the government budget for the purchase of vehicles was not fully", "page": 57, "level": 2}}, {"headings_1": {"content": "Four (4) of the 11 selected entities planned to spend UGX.1.288bn on acquisition of vehicles from government funding over the three years. A sum of UGX.1.228bn (95%) was", "page": 57, "level": 4}}, [{"headings_0": {"content": "vehicles. I noted that the government budget for the purchase of vehicles was not fully", "page": 57, "level": 2}}, {"headings_1": {"content": "Four (4) of the 11 selected entities planned to spend UGX.1.288bn on acquisition of vehicles from government funding over the three years. A sum of UGX.1.228bn (95%) was", "page": 57, "level": 4}}], [{"headings_0": {"content": "vehicles. I noted that the government budget for the purchase of vehicles was not fully", "page": 57, "level": 2}}, {"headings_1": {"content": "Four (4) of the 11 selected entities planned to spend UGX.1.288bn on acquisition of vehicles from government funding over the three years. A sum of UGX.1.228bn (95%) was", "page": 57, "level": 4}}], [{"headings_0": {"content": "vehicles. I noted that the government budget for the purchase of vehicles was not fully", "page": 57, "level": 2}}, {"headings_1": {"content": "Four (4) of the 11 selected entities planned to spend UGX.1.288bn on acquisition of vehicles from government funding over the three years. A sum of UGX.1.228bn (95%) was", "page": 57, "level": 4}}]], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I commended the Accounting Officers for the good practice.", "metadata": {"headings": [{"headings_0": {"content": "I commended the Accounting Officers for the good practice.", "page": 58, "level": 2}}, {"headings_1": {"content": "vehicles. I noted that the government budget for the purchase of vehicles was not fully", "page": 57, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "b) I further observed that all the 11 selected entities (100%) did not have a specific policy or guidelines on motor vehicle management to guide the usage of motor", "metadata": {"headings": [{"headings_0": {"content": "I commended the Accounting Officers for the good practice.", "page": 58, "level": 2}}, {"headings_1": {"content": "vehicles. I noted that the government budget for the purchase of vehicles was not fully", "page": 57, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "vehicles and eliminate theft, losses, wastage and misuse. Guidelines for management of government vehicles were found scattered in the Standing Orders, Treasury Instructions and the various Circulars issued by various authorities. I also noted the", "metadata": {"headings": [{"headings_0": {"content": "vehicles and eliminate theft, losses, wastage and misuse. Guidelines for management of government vehicles were found scattered in the Standing Orders, Treasury Instructions and the various Circulars issued by various authorities. I also noted the", "page": 58, "level": 4}}, {"headings_1": {"content": "I commended the Accounting Officers for the good practice.", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "absence of a comprehensive standardized fleet management policy of Government. This affects the entities\u2019 ability to address the unique motor vehicle management challenges which may not be envisaged in the Standing Orders and Treasury Instructions. \nc) \nA review of log books for a sample of 95 vehicles held by 4 districts revealed that none of the log books for 95 vehicles (100%) had been updated on a weekly basis and duly", "metadata": {"headings": [{"headings_0": {"content": "vehicles and eliminate theft, losses, wastage and misuse. Guidelines for management of government vehicles were found scattered in the Standing Orders, Treasury Instructions and the various Circulars issued by various authorities. I also noted the", "page": 58, "level": 4}}, {"headings_1": {"content": "I commended the Accounting Officers for the good practice.", "page": 58, "level": 2}}, [{"headings_0": {"content": "vehicles and eliminate theft, losses, wastage and misuse. Guidelines for management of government vehicles were found scattered in the Standing Orders, Treasury Instructions and the various Circulars issued by various authorities. I also noted the", "page": 58, "level": 4}}, {"headings_1": {"content": "I commended the Accounting Officers for the good practice.", "page": 58, "level": 2}}]], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "certified by an authorizing Officer. I further noted that fuel registers for all the", "metadata": {"headings": [{"headings_0": {"content": "certified by an authorizing Officer. I further noted that fuel registers for all the", "page": 58, "level": 2}}, {"headings_1": {"content": "vehicles and eliminate theft, losses, wastage and misuse. Guidelines for management of government vehicles were found scattered in the Standing Orders, Treasury Instructions and the various Circulars issued by various authorities. I also noted the", "page": 58, "level": 4}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "sampled vehicles were not maintained. The failure to maintain vehicle log books makes it difficult for management to track vehicle movements, fuel usage and vehicle", "metadata": {"headings": [{"headings_0": {"content": "certified by an authorizing Officer. I further noted that fuel registers for all the", "page": 58, "level": 2}}, {"headings_1": {"content": "vehicles and eliminate theft, losses, wastage and misuse. Guidelines for management of government vehicles were found scattered in the Standing Orders, Treasury Instructions and the various Circulars issued by various authorities. I also noted the", "page": 58, "level": 4}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "maintenance expenditure. This in turn may lead to misuse of vehicles for unauthorized", "metadata": {"headings": [{"headings_0": {"content": "maintenance expenditure. This in turn may lead to misuse of vehicles for unauthorized", "page": 58, "level": 2}}, {"headings_1": {"content": "certified by an authorizing Officer. I further noted that fuel registers for all the", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "journeys or purposes.", "metadata": {"headings": [{"headings_0": {"content": "maintenance expenditure. This in turn may lead to misuse of vehicles for unauthorized", "page": 58, "level": 2}}, {"headings_1": {"content": "certified by an authorizing Officer. I further noted that fuel registers for all the", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I however observed that the entities still had manual log books which make", "metadata": {"headings": [{"headings_0": {"content": "I however observed that the entities still had manual log books which make", "page": 58, "level": 2}}, {"headings_1": {"content": "maintenance expenditure. This in turn may lead to misuse of vehicles for unauthorized", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "compliance to this requirement difficult and not effective, especially with entities with a large fleet. \nd) A review of the vehicle allocation to key service units or departments in the selected entities revealed that 8 (73%) out of 11 entities were not adequately allocated", "metadata": {"headings": [{"headings_0": {"content": "I however observed that the entities still had manual log books which make", "page": 58, "level": 2}}, {"headings_1": {"content": "maintenance expenditure. This in turn may lead to misuse of vehicles for unauthorized", "page": 58, "level": 2}}, [{"headings_0": {"content": "I however observed that the entities still had manual log books which make", "page": 58, "level": 2}}, {"headings_1": {"content": "maintenance expenditure. This in turn may lead to misuse of vehicles for unauthorized", "page": 58, "level": 2}}]], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "vehicles. This affects the supervision and monitoring efforts of the entity", "metadata": {"headings": [{"headings_0": {"content": "vehicles. This affects the supervision and monitoring efforts of the entity", "page": 58, "level": 2}}, {"headings_1": {"content": "I however observed that the entities still had manual log books which make", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "departments/units, thus affecting the level of service delivery in regard to execution of entity mandates. \ne) I noted that 8 of the selected entities holding a total of 301 vehicles spent a total of", "metadata": {"headings": [{"headings_0": {"content": "vehicles. This affects the supervision and monitoring efforts of the entity", "page": 58, "level": 2}}, {"headings_1": {"content": "I however observed that the entities still had manual log books which make", "page": 58, "level": 2}}, [{"headings_0": {"content": "vehicles. This affects the supervision and monitoring efforts of the entity", "page": 58, "level": 2}}, {"headings_1": {"content": "I however observed that the entities still had manual log books which make", "page": 58, "level": 2}}]], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "UGX.2.3bn on vehicle maintenance, and had an increment of 44.7% of the annual", "metadata": {"headings": [{"headings_0": {"content": "UGX.2.3bn on vehicle maintenance, and had an increment of 44.7% of the annual", "page": 58, "level": 2}}, {"headings_1": {"content": "vehicles. This affects the supervision and monitoring efforts of the entity", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "average maintenance costs per vehicle over the 3 year period. The increasing", "metadata": {"headings": [{"headings_0": {"content": "UGX.2.3bn on vehicle maintenance, and had an increment of 44.7% of the annual", "page": 58, "level": 2}}, {"headings_1": {"content": "vehicles. This affects the supervision and monitoring efforts of the entity", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "maintenance costs were attributed to the ageing fleet. For example, 23 vehicles (88%) out of 26 vehicles held by Kabalore DLG had exceeded the recommended 5 years", "metadata": {"headings": [{"headings_0": {"content": "maintenance costs were attributed to the ageing fleet. For example, 23 vehicles (88%) out of 26 vehicles held by Kabalore DLG had exceeded the recommended 5 years", "page": 58, "level": 4}}, {"headings_1": {"content": "UGX.2.3bn on vehicle maintenance, and had an increment of 44.7% of the annual", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "useful life or had their mileage above the recommended 250,000km.", "metadata": {"headings": [{"headings_0": {"content": "maintenance costs were attributed to the ageing fleet. For example, 23 vehicles (88%) out of 26 vehicles held by Kabalore DLG had exceeded the recommended 5 years", "page": 58, "level": 4}}, {"headings_1": {"content": "UGX.2.3bn on vehicle maintenance, and had an increment of 44.7% of the annual", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I have advised that there is need for Government, to undertake a comprehensive review of", "metadata": {"headings": [{"headings_0": {"content": "I have advised that there is need for Government, to undertake a comprehensive review of", "page": 58, "level": 2}}, {"headings_1": {"content": "maintenance costs were attributed to the ageing fleet. For example, 23 vehicles (88%) out of 26 vehicles held by Kabalore DLG had exceeded the recommended 5 years", "page": 58, "level": 4}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the current public service vehicle standardization guidelines with a view of enhancing efficiency.", "metadata": {"headings": [{"headings_0": {"content": "I have advised that there is need for Government, to undertake a comprehensive review of", "page": 58, "level": 2}}, {"headings_1": {"content": "maintenance costs were attributed to the ageing fleet. For example, 23 vehicles (88%) out of 26 vehicles held by Kabalore DLG had exceeded the recommended 5 years", "page": 58, "level": 4}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.9 Garbage Management", "metadata": {"headings": [{"headings_0": {"content": "2.2.9 Garbage Management", "page": 58, "level": 2}}, {"headings_1": {"content": "I have advised that there is need for Government, to undertake a comprehensive review of", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The increased urban, economic and industrial activities and the resultant surge in", "metadata": {"headings": [{"headings_0": {"content": "2.2.9 Garbage Management", "page": 58, "level": 2}}, {"headings_1": {"content": "I have advised that there is need for Government, to undertake a comprehensive review of", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "population have led to an increase in the quantity of solid waste generated in Urban Councils (MCs). Garbage management is under the mandate of MC\u2019s. MC\u2019s have an", "metadata": {"headings": [{"headings_0": {"content": "population have led to an increase in the quantity of solid waste generated in Urban Councils (MCs). Garbage management is under the mandate of MC\u2019s. MC\u2019s have an", "page": 58, "level": 4}}, {"headings_1": {"content": "2.2.9 Garbage Management", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "48 \nenabling legal frame work in place which include section 26 (part three of the second", "metadata": {"headings": [{"headings_0": {"content": "population have led to an increase in the quantity of solid waste generated in Urban Councils (MCs). Garbage management is under the mandate of MC\u2019s. MC\u2019s have an", "page": 58, "level": 4}}, {"headings_1": {"content": "2.2.9 Garbage Management", "page": 58, "level": 2}}, [{"headings_0": {"content": "population have led to an increase in the quantity of solid waste generated in Urban Councils (MCs). Garbage management is under the mandate of MC\u2019s. MC\u2019s have an", "page": 58, "level": 4}}, {"headings_1": {"content": "2.2.9 Garbage Management", "page": 58, "level": 2}}]], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "schedule) of the Local Government Act, 1997 and Chapter 1.3 (Under Roles &", "metadata": {"headings": [{"headings_0": {"content": "schedule) of the Local Government Act, 1997 and Chapter 1.3 (Under Roles &", "page": 59, "level": 2}}, {"headings_1": {"content": "population have led to an increase in the quantity of solid waste generated in Urban Councils (MCs). Garbage management is under the mandate of MC\u2019s. MC\u2019s have an", "page": 58, "level": 4}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Responsibilities) of the Garbage Management Guideline for a Clean, Safe Attractive Urban", "metadata": {"headings": [{"headings_0": {"content": "schedule) of the Local Government Act, 1997 and Chapter 1.3 (Under Roles &", "page": 59, "level": 2}}, {"headings_1": {"content": "population have led to an increase in the quantity of solid waste generated in Urban Councils (MCs). Garbage management is under the mandate of MC\u2019s. MC\u2019s have an", "page": 58, "level": 4}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Environment in Uganda July, 2010. The guide stipulates that MCs should put in place", "metadata": {"headings": [{"headings_0": {"content": "Environment in Uganda July, 2010. The guide stipulates that MCs should put in place", "page": 59, "level": 2}}, {"headings_1": {"content": "schedule) of the Local Government Act, 1997 and Chapter 1.3 (Under Roles &", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "approved Garbage management Strategies and Plans. \nDespite the above, the media and the public over the years have voiced instances of failure", "metadata": {"headings": [{"headings_0": {"content": "Environment in Uganda July, 2010. The guide stipulates that MCs should put in place", "page": 59, "level": 2}}, {"headings_1": {"content": "schedule) of the Local Government Act, 1997 and Chapter 1.3 (Under Roles &", "page": 59, "level": 2}}, [{"headings_0": {"content": "Environment in Uganda July, 2010. The guide stipulates that MCs should put in place", "page": 59, "level": 2}}, {"headings_1": {"content": "schedule) of the Local Government Act, 1997 and Chapter 1.3 (Under Roles &", "page": 59, "level": 2}}]], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "by MC\u2019s to collect, transport and treat/disposal garbage leading to littering of streets and", "metadata": {"headings": [{"headings_0": {"content": "by MC\u2019s to collect, transport and treat/disposal garbage leading to littering of streets and", "page": 59, "level": 2}}, {"headings_1": {"content": "Environment in Uganda July, 2010. The guide stipulates that MCs should put in place", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "overflowing garbage skips emitting pungent smell. \nIt is against this background that I sampled 21 MC\u2019s out of 41 to ascertain the extent of garbage management, ascertain bottlenecks and give recommendations for improvement. Below are my findings;", "metadata": {"headings": [{"headings_0": {"content": "by MC\u2019s to collect, transport and treat/disposal garbage leading to littering of streets and", "page": 59, "level": 2}}, {"headings_1": {"content": "Environment in Uganda July, 2010. The guide stipulates that MCs should put in place", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.9.1 By-laws on Garbage Management", "metadata": {"headings": [{"headings_0": {"content": "2.2.9.1 By-laws on Garbage Management", "page": 59, "level": 2}}, {"headings_1": {"content": "by MC\u2019s to collect, transport and treat/disposal garbage leading to littering of streets and", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A review of the sampled 21 MCs out of a total of 41 revealed that 06 (29%) had approved", "metadata": {"headings": [{"headings_0": {"content": "2.2.9.1 By-laws on Garbage Management", "page": 59, "level": 2}}, {"headings_1": {"content": "by MC\u2019s to collect, transport and treat/disposal garbage leading to littering of streets and", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "by-laws in line with Section 39(1) of Local Government Act, 1997 (as amended) that empowers MCs to make by-laws in relation to their powers and functions. The other 15", "metadata": {"headings": [{"headings_0": {"content": "by-laws in line with Section 39(1) of Local Government Act, 1997 (as amended) that empowers MCs to make by-laws in relation to their powers and functions. The other 15", "page": 59, "level": 4}}, {"headings_1": {"content": "2.2.9.1 By-laws on Garbage Management", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "(71%) were found lacking. \nOf the 71% that lacked the bylaws, 05 (33%) had draft by-laws that were awaiting the", "metadata": {"headings": [{"headings_0": {"content": "by-laws in line with Section 39(1) of Local Government Act, 1997 (as amended) that empowers MCs to make by-laws in relation to their powers and functions. The other 15", "page": 59, "level": 4}}, {"headings_1": {"content": "2.2.9.1 By-laws on Garbage Management", "page": 59, "level": 2}}, [{"headings_0": {"content": "by-laws in line with Section 39(1) of Local Government Act, 1997 (as amended) that empowers MCs to make by-laws in relation to their powers and functions. The other 15", "page": 59, "level": 4}}, {"headings_1": {"content": "2.2.9.1 By-laws on Garbage Management", "page": 59, "level": 2}}]], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "approval of either the respective Council and/or the Attorney General. The existence of by-", "metadata": {"headings": [{"headings_0": {"content": "approval of either the respective Council and/or the Attorney General. The existence of by-", "page": 59, "level": 2}}, {"headings_1": {"content": "by-laws in line with Section 39(1) of Local Government Act, 1997 (as amended) that empowers MCs to make by-laws in relation to their powers and functions. The other 15", "page": 59, "level": 4}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "laws, streamlines the implementation of garbage management activities in MCs. In such", "metadata": {"headings": [{"headings_0": {"content": "approval of either the respective Council and/or the Attorney General. The existence of by-", "page": 59, "level": 2}}, {"headings_1": {"content": "by-laws in line with Section 39(1) of Local Government Act, 1997 (as amended) that empowers MCs to make by-laws in relation to their powers and functions. The other 15", "page": 59, "level": 4}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "MCs, I noted good practices like garbage sorting and medical waste being disposed off in", "metadata": {"headings": [{"headings_0": {"content": "MCs, I noted good practices like garbage sorting and medical waste being disposed off in", "page": 59, "level": 2}}, {"headings_1": {"content": "approval of either the respective Council and/or the Attorney General. The existence of by-", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "incinerators or pits located in gazetted places.", "metadata": {"headings": [{"headings_0": {"content": "MCs, I noted good practices like garbage sorting and medical waste being disposed off in", "page": 59, "level": 2}}, {"headings_1": {"content": "approval of either the respective Council and/or the Attorney General. The existence of by-", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I noted that MCs that lacked by-laws were synonymous with dumping waste in un-gazetted areas, among other. In addition, they lacked enforcement mechanisms and punitive measures for offenders. The lack of by-laws was mainly attributed to funding limitations, reluctance by management of the MCs and delays by the Attorney General to approve draft", "metadata": {"headings": [{"headings_0": {"content": "I noted that MCs that lacked by-laws were synonymous with dumping waste in un-gazetted areas, among other. In addition, they lacked enforcement mechanisms and punitive measures for offenders. The lack of by-laws was mainly attributed to funding limitations, reluctance by management of the MCs and delays by the Attorney General to approve draft", "page": 59, "level": 4}}, {"headings_1": {"content": "MCs, I noted good practices like garbage sorting and medical waste being disposed off in", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "by-laws.", "metadata": {"headings": [{"headings_0": {"content": "I noted that MCs that lacked by-laws were synonymous with dumping waste in un-gazetted areas, among other. In addition, they lacked enforcement mechanisms and punitive measures for offenders. The lack of by-laws was mainly attributed to funding limitations, reluctance by management of the MCs and delays by the Attorney General to approve draft", "page": 59, "level": 4}}, {"headings_1": {"content": "MCs, I noted good practices like garbage sorting and medical waste being disposed off in", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised MC\u2019s to prioritise funding of the development and enactment of by-laws to ensure better garbage management, leading to cleaner environs. I also advised them to liaise with", "metadata": {"headings": [{"headings_0": {"content": "I advised MC\u2019s to prioritise funding of the development and enactment of by-laws to ensure better garbage management, leading to cleaner environs. I also advised them to liaise with", "page": 59, "level": 4}}, {"headings_1": {"content": "I noted that MCs that lacked by-laws were synonymous with dumping waste in un-gazetted areas, among other. In addition, they lacked enforcement mechanisms and punitive measures for offenders. The lack of by-laws was mainly attributed to funding limitations, reluctance by management of the MCs and delays by the Attorney General to approve draft", "page": 59, "level": 4}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The Attorney General\u2019s office to expedite the processes for approval of by-laws.", "metadata": {"headings": [{"headings_0": {"content": "I advised MC\u2019s to prioritise funding of the development and enactment of by-laws to ensure better garbage management, leading to cleaner environs. I also advised them to liaise with", "page": 59, "level": 4}}, {"headings_1": {"content": "I noted that MCs that lacked by-laws were synonymous with dumping waste in un-gazetted areas, among other. In addition, they lacked enforcement mechanisms and punitive measures for offenders. The lack of by-laws was mainly attributed to funding limitations, reluctance by management of the MCs and delays by the Attorney General to approve draft", "page": 59, "level": 4}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.9.2 Garbage Management Strategy and Plan", "metadata": {"headings": [{"headings_0": {"content": "2.2.9.2 Garbage Management Strategy and Plan", "page": 59, "level": 2}}, {"headings_1": {"content": "I advised MC\u2019s to prioritise funding of the development and enactment of by-laws to ensure better garbage management, leading to cleaner environs. I also advised them to liaise with", "page": 59, "level": 4}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that while 08 (38%) out of the 21 MCs had Garbage Management Strategies and", "metadata": {"headings": [{"headings_0": {"content": "2.2.9.2 Garbage Management Strategy and Plan", "page": 59, "level": 2}}, {"headings_1": {"content": "I advised MC\u2019s to prioritise funding of the development and enactment of by-laws to ensure better garbage management, leading to cleaner environs. I also advised them to liaise with", "page": 59, "level": 4}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Plans, to guide the implementation of solid waste management, 13 (62%) lacked the", "metadata": {"headings": [{"headings_0": {"content": "Plans, to guide the implementation of solid waste management, 13 (62%) lacked the", "page": 59, "level": 2}}, {"headings_1": {"content": "2.2.9.2 Garbage Management Strategy and Plan", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "strategies and plans. \nMCs, which had Garbage Management Strategies and Plans were relatively better in managing the garbage collection function, despite the ever-increasing volumes of waste.", "metadata": {"headings": [{"headings_0": {"content": "Plans, to guide the implementation of solid waste management, 13 (62%) lacked the", "page": 59, "level": 2}}, {"headings_1": {"content": "2.2.9.2 Garbage Management Strategy and Plan", "page": 59, "level": 2}}, [{"headings_0": {"content": "Plans, to guide the implementation of solid waste management, 13 (62%) lacked the", "page": 59, "level": 2}}, {"headings_1": {"content": "2.2.9.2 Garbage Management Strategy and Plan", "page": 59, "level": 2}}]], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "On the other hand, the MCs that lacked Garbage Management Strategy and Plan attributed", "metadata": {"headings": [{"headings_0": {"content": "On the other hand, the MCs that lacked Garbage Management Strategy and Plan attributed", "page": 59, "level": 2}}, {"headings_1": {"content": "Plans, to guide the implementation of solid waste management, 13 (62%) lacked the", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "it to lack of funding, leading to haphazard management of the garbage activities. \nI advised MC\u2019s to prioritise funding MCs to develop Solid waste Management Strategies", "metadata": {"headings": [{"headings_0": {"content": "On the other hand, the MCs that lacked Garbage Management Strategy and Plan attributed", "page": 59, "level": 2}}, {"headings_1": {"content": "Plans, to guide the implementation of solid waste management, 13 (62%) lacked the", "page": 59, "level": 2}}, [{"headings_0": {"content": "On the other hand, the MCs that lacked Garbage Management Strategy and Plan attributed", "page": 59, "level": 2}}, {"headings_1": {"content": "Plans, to guide the implementation of solid waste management, 13 (62%) lacked the", "page": 59, "level": 2}}]], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "and Plans to help streamline garbage management activities.", "metadata": {"headings": [{"headings_0": {"content": "and Plans to help streamline garbage management activities.", "page": 59, "level": 2}}, {"headings_1": {"content": "On the other hand, the MCs that lacked Garbage Management Strategy and Plan attributed", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "and Plans to help streamline garbage management activities.", "page": 59, "level": 2}}, {"headings_1": {"content": "On the other hand, the MCs that lacked Garbage Management Strategy and Plan attributed", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.9.3 Funding of Garbage management in Urban Councils", "metadata": {"headings": [{"headings_0": {"content": "2.2.9.3 Funding of Garbage management in Urban Councils", "page": 60, "level": 2}}, {"headings_1": {"content": "and Plans to help streamline garbage management activities.", "page": 59, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I obtained and analysed funding data/information of the 21 MCs relating to garbage", "metadata": {"headings": [{"headings_0": {"content": "I obtained and analysed funding data/information of the 21 MCs relating to garbage", "page": 60, "level": 2}}, {"headings_1": {"content": "2.2.9.3 Funding of Garbage management in Urban Councils", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "management for the three financial years, 2017/18 to 2019/20. \nI noted that the funding of garbage activities in MCs had virtually stayed constant in the", "metadata": {"headings": [{"headings_0": {"content": "I obtained and analysed funding data/information of the 21 MCs relating to garbage", "page": 60, "level": 2}}, {"headings_1": {"content": "2.2.9.3 Funding of Garbage management in Urban Councils", "page": 60, "level": 2}}, [{"headings_0": {"content": "I obtained and analysed funding data/information of the 21 MCs relating to garbage", "page": 60, "level": 2}}, {"headings_1": {"content": "2.2.9.3 Funding of Garbage management in Urban Councils", "page": 60, "level": 2}}]], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "three years. The MCs received on average 79% of the budgeted funding for garbage", "metadata": {"headings": [{"headings_0": {"content": "three years. The MCs received on average 79% of the budgeted funding for garbage", "page": 60, "level": 2}}, {"headings_1": {"content": "I obtained and analysed funding data/information of the 21 MCs relating to garbage", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "management in the year under review (FY 2019/20), which was more or less the same in", "metadata": {"headings": [{"headings_0": {"content": "three years. The MCs received on average 79% of the budgeted funding for garbage", "page": 60, "level": 2}}, {"headings_1": {"content": "I obtained and analysed funding data/information of the 21 MCs relating to garbage", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "the FYs 2018/19 and 2017/18, where the outturn was 80% and 79% respectively, as", "metadata": {"headings": [{"headings_0": {"content": "the FYs 2018/19 and 2017/18, where the outturn was 80% and 79% respectively, as", "page": 60, "level": 2}}, {"headings_1": {"content": "three years. The MCs received on average 79% of the budgeted funding for garbage", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "shown in Graph below.", "metadata": {"headings": [{"headings_0": {"content": "the FYs 2018/19 and 2017/18, where the outturn was 80% and 79% respectively, as", "page": 60, "level": 2}}, {"headings_1": {"content": "three years. The MCs received on average 79% of the budgeted funding for garbage", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2,000,000,000", "metadata": {"headings": [{"headings_0": {"content": "2,000,000,000", "page": 60, "level": 4}}, {"headings_1": {"content": "the FYs 2018/19 and 2017/18, where the outturn was 80% and 79% respectively, as", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "1,500,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,500,000,000", "page": 60, "level": 4}}, {"headings_1": {"content": "2,000,000,000", "page": 60, "level": 4}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Budget 1,000,000,000 Expenditure", "metadata": {"headings": [{"headings_0": {"content": "Budget 1,000,000,000 Expenditure", "page": 60, "level": 4}}, {"headings_1": {"content": "1,500,000,000", "page": 60, "level": 4}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "500,000,000", "metadata": {"headings": [{"headings_0": {"content": "500,000,000", "page": 60, "level": 4}}, {"headings_1": {"content": "Budget 1,000,000,000 Expenditure", "page": 60, "level": 4}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "-", "metadata": {"headings": [{"headings_0": {"content": "500,000,000", "page": 60, "level": 4}}, {"headings_1": {"content": "Budget 1,000,000,000 Expenditure", "page": 60, "level": 4}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2017/18 2018/19 2019/20", "metadata": {"headings": [{"headings_0": {"content": "2017/18 2018/19 2019/20", "page": 60, "level": 4}}, {"headings_1": {"content": "500,000,000", "page": 60, "level": 4}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A further analysis revealed that in the year under review (FY 2019/20), the MCs of Njeru,", "metadata": {"headings": [{"headings_0": {"content": "2017/18 2018/19 2019/20", "page": 60, "level": 4}}, {"headings_1": {"content": "500,000,000", "page": 60, "level": 4}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Mubende, Lira and Nebbi were well funded, with all getting 100% of the budgeted funds. The worst funded MCs were Busia, Moroto and Mbale, with funding performance of 5%,", "metadata": {"headings": [{"headings_0": {"content": "Mubende, Lira and Nebbi were well funded, with all getting 100% of the budgeted funds. The worst funded MCs were Busia, Moroto and Mbale, with funding performance of 5%,", "page": 60, "level": 4}}, {"headings_1": {"content": "2017/18 2018/19 2019/20", "page": 60, "level": 4}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "8% and 9% respectively.", "metadata": {"headings": [{"headings_0": {"content": "Mubende, Lira and Nebbi were well funded, with all getting 100% of the budgeted funds. The worst funded MCs were Busia, Moroto and Mbale, with funding performance of 5%,", "page": 60, "level": 4}}, {"headings_1": {"content": "2017/18 2018/19 2019/20", "page": 60, "level": 4}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I also noted that garbage collection mostly depended on local revenue, whose performance had negatively been affected by the COVID 19 lockdown measures like closure of markets. The inadequate funding is a challenge to the MCs, given that the volumes of garbage generated in urban areas keeps increasing as the population increases. This leads to", "metadata": {"headings": [{"headings_0": {"content": "I also noted that garbage collection mostly depended on local revenue, whose performance had negatively been affected by the COVID 19 lockdown measures like closure of markets. The inadequate funding is a challenge to the MCs, given that the volumes of garbage generated in urban areas keeps increasing as the population increases. This leads to", "page": 60, "level": 4}}, {"headings_1": {"content": "Mubende, Lira and Nebbi were well funded, with all getting 100% of the budgeted funds. The worst funded MCs were Busia, Moroto and Mbale, with funding performance of 5%,", "page": 60, "level": 4}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "failure to timely collect and dispose garbage. It also poses a health hazard to the urban communities.", "metadata": {"headings": [{"headings_0": {"content": "I also noted that garbage collection mostly depended on local revenue, whose performance had negatively been affected by the COVID 19 lockdown measures like closure of markets. The inadequate funding is a challenge to the MCs, given that the volumes of garbage generated in urban areas keeps increasing as the population increases. This leads to", "page": 60, "level": 4}}, {"headings_1": {"content": "Mubende, Lira and Nebbi were well funded, with all getting 100% of the budgeted funds. The worst funded MCs were Busia, Moroto and Mbale, with funding performance of 5%,", "page": 60, "level": 4}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advise for Government to increase the funding to Urban Councils for better management of garbage collection. I also advised the Accounting Officers to consider coming up with", "metadata": {"headings": [{"headings_0": {"content": "I advise for Government to increase the funding to Urban Councils for better management of garbage collection. I also advised the Accounting Officers to consider coming up with", "page": 60, "level": 4}}, {"headings_1": {"content": "I also noted that garbage collection mostly depended on local revenue, whose performance had negatively been affected by the COVID 19 lockdown measures like closure of markets. The inadequate funding is a challenge to the MCs, given that the volumes of garbage generated in urban areas keeps increasing as the population increases. This leads to", "page": 60, "level": 4}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "policies of charging the inhabitants monthly fees to fund garbage management activities.", "metadata": {"headings": [{"headings_0": {"content": "I advise for Government to increase the funding to Urban Councils for better management of garbage collection. I also advised the Accounting Officers to consider coming up with", "page": 60, "level": 4}}, {"headings_1": {"content": "I also noted that garbage collection mostly depended on local revenue, whose performance had negatively been affected by the COVID 19 lockdown measures like closure of markets. The inadequate funding is a challenge to the MCs, given that the volumes of garbage generated in urban areas keeps increasing as the population increases. This leads to", "page": 60, "level": 4}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.9.4 Data and records on the Garbage generated", "metadata": {"headings": [{"headings_0": {"content": "2.2.9.4 Data and records on the Garbage generated", "page": 60, "level": 2}}, {"headings_1": {"content": "I advise for Government to increase the funding to Urban Councils for better management of garbage collection. I also advised the Accounting Officers to consider coming up with", "page": 60, "level": 4}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Through document review and interviews, I noted that 10 (48%) of the MCs did not", "metadata": {"headings": [{"headings_0": {"content": "Through document review and interviews, I noted that 10 (48%) of the MCs did not", "page": 60, "level": 2}}, {"headings_1": {"content": "2.2.9.4 Data and records on the Garbage generated", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "maintain data and records on the garbage volumes generated annually, while 11 (52%)", "metadata": {"headings": [{"headings_0": {"content": "Through document review and interviews, I noted that 10 (48%) of the MCs did not", "page": 60, "level": 2}}, {"headings_1": {"content": "2.2.9.4 Data and records on the Garbage generated", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "did. For the MCs that maintained records, the data entry clerks stationed at the compost", "metadata": {"headings": [{"headings_0": {"content": "did. For the MCs that maintained records, the data entry clerks stationed at the compost", "page": 60, "level": 2}}, {"headings_1": {"content": "Through document review and interviews, I noted that 10 (48%) of the MCs did not", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "and disposal sites carried out the work. A number of the records were however noted to be haphazard and not up-to-date.", "metadata": {"headings": [{"headings_0": {"content": "did. For the MCs that maintained records, the data entry clerks stationed at the compost", "page": 60, "level": 2}}, {"headings_1": {"content": "Through document review and interviews, I noted that 10 (48%) of the MCs did not", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Lack of records on garbage may result in unrealistic budgeting for garbage management,", "metadata": {"headings": [{"headings_0": {"content": "Lack of records on garbage may result in unrealistic budgeting for garbage management,", "page": 60, "level": 2}}, {"headings_1": {"content": "did. For the MCs that maintained records, the data entry clerks stationed at the compost", "page": 60, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "and uninformed decision-making. The affected MCs mainly attributed this to lack of appreciation of the need for records. \n50 \nI advised the MCs to ensure that data and records on garbage collection is maintained and that the data entry clerks are trained and supervised.", "metadata": {"headings": [{"headings_0": {"content": "Lack of records on garbage may result in unrealistic budgeting for garbage management,", "page": 60, "level": 2}}, {"headings_1": {"content": "did. For the MCs that maintained records, the data entry clerks stationed at the compost", "page": 60, "level": 2}}, [{"headings_0": {"content": "Lack of records on garbage may result in unrealistic budgeting for garbage management,", "page": 60, "level": 2}}, {"headings_1": {"content": "did. For the MCs that maintained records, the data entry clerks stationed at the compost", "page": 60, "level": 2}}], [{"headings_0": {"content": "Lack of records on garbage may result in unrealistic budgeting for garbage management,", "page": 60, "level": 2}}, {"headings_1": {"content": "did. For the MCs that maintained records, the data entry clerks stationed at the compost", "page": 60, "level": 2}}]], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.9.5 Public Awareness and Sensitization", "metadata": {"headings": [{"headings_0": {"content": "2.2.9.5 Public Awareness and Sensitization", "page": 61, "level": 2}}, {"headings_1": {"content": "Lack of records on garbage may result in unrealistic budgeting for garbage management,", "page": 60, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that while 14 (67%) of the 21 MCs undertook public awareness and sensitization", "metadata": {"headings": [{"headings_0": {"content": "I noted that while 14 (67%) of the 21 MCs undertook public awareness and sensitization", "page": 61, "level": 2}}, {"headings_1": {"content": "2.2.9.5 Public Awareness and Sensitization", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "on safe disposal and sustainable waste management in the year under review, the other 07 (33%) did not. I further noted that even for the MCs that undertook it, the awareness and sensitization campaigns were partial because not all planned outputs were achieved.", "metadata": {"headings": [{"headings_0": {"content": "I noted that while 14 (67%) of the 21 MCs undertook public awareness and sensitization", "page": 61, "level": 2}}, {"headings_1": {"content": "2.2.9.5 Public Awareness and Sensitization", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Lack of or inadequate public awareness in garbage management leads to lack of", "metadata": {"headings": [{"headings_0": {"content": "Lack of or inadequate public awareness in garbage management leads to lack of", "page": 61, "level": 2}}, {"headings_1": {"content": "I noted that while 14 (67%) of the 21 MCs undertook public awareness and sensitization", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "community participation in areas of garbage sorting, re-use, recycling, which leads to", "metadata": {"headings": [{"headings_0": {"content": "Lack of or inadequate public awareness in garbage management leads to lack of", "page": 61, "level": 2}}, {"headings_1": {"content": "I noted that while 14 (67%) of the 21 MCs undertook public awareness and sensitization", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "blockage of water drainage systems, among others. The reason given for the above was", "metadata": {"headings": [{"headings_0": {"content": "blockage of water drainage systems, among others. The reason given for the above was", "page": 61, "level": 2}}, {"headings_1": {"content": "Lack of or inadequate public awareness in garbage management leads to lack of", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "inadequate funding. \nI advise Government and MC\u2019s to prioritise funding of awareness and sensitization campaigns of the urban populace so that they become responsible and participate in maintaining the environment.", "metadata": {"headings": [{"headings_0": {"content": "blockage of water drainage systems, among others. The reason given for the above was", "page": 61, "level": 2}}, {"headings_1": {"content": "Lack of or inadequate public awareness in garbage management leads to lack of", "page": 61, "level": 2}}, [{"headings_0": {"content": "blockage of water drainage systems, among others. The reason given for the above was", "page": 61, "level": 2}}, {"headings_1": {"content": "Lack of or inadequate public awareness in garbage management leads to lack of", "page": 61, "level": 2}}]], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.9.6 Protective wear during garbage collection and disposal", "metadata": {"headings": [{"headings_0": {"content": "2.2.9.6 Protective wear during garbage collection and disposal", "page": 61, "level": 2}}, {"headings_1": {"content": "blockage of water drainage systems, among others. The reason given for the above was", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The National Environment (Waste Management) Regulations, S.I. No 52/1999 (d), require", "metadata": {"headings": [{"headings_0": {"content": "The National Environment (Waste Management) Regulations, S.I. No 52/1999 (d), require", "page": 61, "level": 2}}, {"headings_1": {"content": "2.2.9.6 Protective wear during garbage collection and disposal", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "that the personnel involved in the collection, transportation or storage of waste are", "metadata": {"headings": [{"headings_0": {"content": "The National Environment (Waste Management) Regulations, S.I. No 52/1999 (d), require", "page": 61, "level": 2}}, {"headings_1": {"content": "2.2.9.6 Protective wear during garbage collection and disposal", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "provided with adequate protective and safety clothing. I noted that while 12 (57%) of MCs", "metadata": {"headings": [{"headings_0": {"content": "provided with adequate protective and safety clothing. I noted that while 12 (57%) of MCs", "page": 61, "level": 2}}, {"headings_1": {"content": "The National Environment (Waste Management) Regulations, S.I. No 52/1999 (d), require", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "did not enforce the wearing of protective gear during waste management handling, 9 (43%) were compliant.", "metadata": {"headings": [{"headings_0": {"content": "provided with adequate protective and safety clothing. I noted that while 12 (57%) of MCs", "page": 61, "level": 2}}, {"headings_1": {"content": "The National Environment (Waste Management) Regulations, S.I. No 52/1999 (d), require", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The failure to provide adequate protective wear to staff can lead to exposure to health hazards like diseases and cuts while picking, collecting and disposing the garbage. In addition, in cases of accidents and any related health hazards, the MCs risk incurring", "metadata": {"headings": [{"headings_0": {"content": "The failure to provide adequate protective wear to staff can lead to exposure to health hazards like diseases and cuts while picking, collecting and disposing the garbage. In addition, in cases of accidents and any related health hazards, the MCs risk incurring", "page": 61, "level": 4}}, {"headings_1": {"content": "provided with adequate protective and safety clothing. I noted that while 12 (57%) of MCs", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "litigation costs and reputational damage. This above was attributed to insufficient funding", "metadata": {"headings": [{"headings_0": {"content": "The failure to provide adequate protective wear to staff can lead to exposure to health hazards like diseases and cuts while picking, collecting and disposing the garbage. In addition, in cases of accidents and any related health hazards, the MCs risk incurring", "page": 61, "level": 4}}, {"headings_1": {"content": "provided with adequate protective and safety clothing. I noted that while 12 (57%) of MCs", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "to procure the required protective wear and failure by MCs to enforce adherence.", "metadata": {"headings": [{"headings_0": {"content": "to procure the required protective wear and failure by MCs to enforce adherence.", "page": 61, "level": 2}}, {"headings_1": {"content": "The failure to provide adequate protective wear to staff can lead to exposure to health hazards like diseases and cuts while picking, collecting and disposing the garbage. In addition, in cases of accidents and any related health hazards, the MCs risk incurring", "page": 61, "level": 4}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I advised Government through Ministry of Gender, Labour and Social Development to", "metadata": {"headings": [{"headings_0": {"content": "to procure the required protective wear and failure by MCs to enforce adherence.", "page": 61, "level": 2}}, {"headings_1": {"content": "The failure to provide adequate protective wear to staff can lead to exposure to health hazards like diseases and cuts while picking, collecting and disposing the garbage. In addition, in cases of accidents and any related health hazards, the MCs risk incurring", "page": 61, "level": 4}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "enforce the adherence to Occupational Safety and Health Act, No 9, 2006, through", "metadata": {"headings": [{"headings_0": {"content": "enforce the adherence to Occupational Safety and Health Act, No 9, 2006, through", "page": 61, "level": 2}}, {"headings_1": {"content": "to procure the required protective wear and failure by MCs to enforce adherence.", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "inspection and monitoring.", "metadata": {"headings": [{"headings_0": {"content": "enforce the adherence to Occupational Safety and Health Act, No 9, 2006, through", "page": 61, "level": 2}}, {"headings_1": {"content": "to procure the required protective wear and failure by MCs to enforce adherence.", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.9.7 Equipment for Garbage collection and disposal", "metadata": {"headings": [{"headings_0": {"content": "2.2.9.7 Equipment for Garbage collection and disposal", "page": 61, "level": 2}}, {"headings_1": {"content": "enforce the adherence to Occupational Safety and Health Act, No 9, 2006, through", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I observed that critical equipment like garbage trucks, garbage skips and skip loaders, among others, were inadequate in the MCs. Equipment is critical in the collection and", "metadata": {"headings": [{"headings_0": {"content": "I observed that critical equipment like garbage trucks, garbage skips and skip loaders, among others, were inadequate in the MCs. Equipment is critical in the collection and", "page": 61, "level": 4}}, {"headings_1": {"content": "2.2.9.7 Equipment for Garbage collection and disposal", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "disposal of garbage. \nOut of the 21 MCs, I analysed availability of critical equipment for 14 MCs (that availed data/information). My analysis revealed that 14 MCs possessed only 14 (35%) garbage trucks out of the required 40, to transport garbage to the dumpsites, as shown table below; \n51", "metadata": {"headings": [{"headings_0": {"content": "I observed that critical equipment like garbage trucks, garbage skips and skip loaders, among others, were inadequate in the MCs. Equipment is critical in the collection and", "page": 61, "level": 4}}, {"headings_1": {"content": "2.2.9.7 Equipment for Garbage collection and disposal", "page": 61, "level": 2}}, [{"headings_0": {"content": "I observed that critical equipment like garbage trucks, garbage skips and skip loaders, among others, were inadequate in the MCs. Equipment is critical in the collection and", "page": 61, "level": 4}}, {"headings_1": {"content": "2.2.9.7 Equipment for Garbage collection and disposal", "page": 61, "level": 2}}], [{"headings_0": {"content": "I observed that critical equipment like garbage trucks, garbage skips and skip loaders, among others, were inadequate in the MCs. Equipment is critical in the collection and", "page": 61, "level": 4}}, {"headings_1": {"content": "2.2.9.7 Equipment for Garbage collection and disposal", "page": 61, "level": 2}}]], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 11: Availability of garbage equipment", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Availability of garbage equipment", "page": 62, "level": 5}}, {"headings_1": {"content": "I observed that critical equipment like garbage trucks, garbage skips and skip loaders, among others, were inadequate in the MCs. Equipment is critical in the collection and", "page": 61, "level": 4}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [[null, null, "**Required**", "**Available**", "**Required**", "**Available**", "**Required**", "**Available**"], ["1", "Njeru MC", "3", "1", "0", "2", "", ""], ["2", "Mubende MC", "3", "0", "40", "0", "2", "0"], ["3", "Masaka MC", "3", "1", "", "", "2", "0"], ["4", "Lugazi MC", "3", "0", "40", "0", "", ""], ["5", "Lira MC", "4", "1", "", "", "1", "1"], ["6", "Kamuli MC", "3", "3", "40", "0", "", ""], ["7", "Kabale MC", "", "", "24", "14", "1", "1"], ["8", "Jinja MC", "1", "0", "", "", "3", "3"], ["9", "Iganga MC", "5", "3", "5", "5", "", ""], ["10", "Hoima MC", "", "", "", "", "4", "2"], ["11", "Fort Portal", "", "", "12", "6", "1", "2"], ["12", "Busia MC", "3", "1", "40", "30", "2", "1"], ["13", "Masindi MC", "", "", "24", "17", "2", "1"], ["14", "Mbale MC", "3", "1", "40", "14", "2", "1"], ["15", "Nebbi MC", "2", "0", "40", "3", "1", "0"], ["16", "Moroto MC", "2", "1", "30", "0", "1", "0"], ["17", "Kumi MC", "2", "1", "15", "0", "1", "0"], ["18", "Soroti MC", "3", "1", "45", "10", "3", "1"], ["**Total**", null, "**40**", "**14**", "**251**", "**67**", "**22**", "**11**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Availability of garbage equipment", "page": 62, "level": 5}}, {"headings_1": {"content": "I observed that critical equipment like garbage trucks, garbage skips and skip loaders, among others, were inadequate in the MCs. Equipment is critical in the collection and", "page": 61, "level": 4}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/ N", "Urban Council", "Garbage trucks", "None", "Garbage skips", "None", "Skip (wheel) loader", "None"], "type": "table"}}, {"content": "From the table above, I noted that the 14 MCs possessed only 67 (27%) and 11 (50%) of the required number of 251 and 22 garbage skips and skip loaders respectively.", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Availability of garbage equipment", "page": 62, "level": 5}}, {"headings_1": {"content": "I observed that critical equipment like garbage trucks, garbage skips and skip loaders, among others, were inadequate in the MCs. Equipment is critical in the collection and", "page": 61, "level": 4}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "In addition, I noted that the available equipment was either too old or grounded (non- functional), thus worsening the situation. This was noted in the MCs of Njeru, Masaka, Lugazi, Jinja and Masindi. The lack of adequate equipment to enable proper garbage", "metadata": {"headings": [{"headings_0": {"content": "In addition, I noted that the available equipment was either too old or grounded (non- functional), thus worsening the situation. This was noted in the MCs of Njeru, Masaka, Lugazi, Jinja and Masindi. The lack of adequate equipment to enable proper garbage", "page": 62, "level": 4}}, {"headings_1": {"content": "Table 11: Availability of garbage equipment", "page": 62, "level": 5}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "management was mainly caused by insufficient funding to procure the required equipment.", "metadata": {"headings": [{"headings_0": {"content": "In addition, I noted that the available equipment was either too old or grounded (non- functional), thus worsening the situation. This was noted in the MCs of Njeru, Masaka, Lugazi, Jinja and Masindi. The lack of adequate equipment to enable proper garbage", "page": 62, "level": 4}}, {"headings_1": {"content": "Table 11: Availability of garbage equipment", "page": 62, "level": 5}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised Government to take deliberate steps to support MCs with additional equipment to", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to take deliberate steps to support MCs with additional equipment to", "page": 62, "level": 2}}, {"headings_1": {"content": "In addition, I noted that the available equipment was either too old or grounded (non- functional), thus worsening the situation. This was noted in the MCs of Njeru, Masaka, Lugazi, Jinja and Masindi. The lack of adequate equipment to enable proper garbage", "page": 62, "level": 4}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "enable proper garbage collection and disposal.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to take deliberate steps to support MCs with additional equipment to", "page": 62, "level": 2}}, {"headings_1": {"content": "In addition, I noted that the available equipment was either too old or grounded (non- functional), thus worsening the situation. This was noted in the MCs of Njeru, Masaka, Lugazi, Jinja and Masindi. The lack of adequate equipment to enable proper garbage", "page": 62, "level": 4}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.10 Payroll (Pension & Salary) Management in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "2.2.10 Payroll (Pension & Salary) Management in Local Governments", "page": 62, "level": 2}}, {"headings_1": {"content": "I advised Government to take deliberate steps to support MCs with additional equipment to", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The payroll expenditure constitutes 54% of the total budget of Local Governments. I took", "metadata": {"headings": [{"headings_0": {"content": "The payroll expenditure constitutes 54% of the total budget of Local Governments. I took", "page": 62, "level": 2}}, {"headings_1": {"content": "2.2.10 Payroll (Pension & Salary) Management in Local Governments", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "a sample of 80 LG\u2019s out of 174 and carried out an analysis of the payroll and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "The payroll expenditure constitutes 54% of the total budget of Local Governments. I took", "page": 62, "level": 2}}, {"headings_1": {"content": "2.2.10 Payroll (Pension & Salary) Management in Local Governments", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.10.1 Wage performance", "metadata": {"headings": [{"headings_0": {"content": "2.2.10.1 Wage performance", "page": 62, "level": 2}}, {"headings_1": {"content": "The payroll expenditure constitutes 54% of the total budget of Local Governments. I took", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "During the year under review, a total of UGX.996,174,051,683 was budgeted for payroll", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, a total of UGX.996,174,051,683 was budgeted for payroll", "page": 62, "level": 2}}, {"headings_1": {"content": "2.2.10.1 Wage performance", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "expenses in the 80 Local Governments and UGX.983,408,325,695 (99%) of the approved", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, a total of UGX.996,174,051,683 was budgeted for payroll", "page": 62, "level": 2}}, {"headings_1": {"content": "2.2.10.1 Wage performance", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "budgets was warranted. Out of the received amount, UGX.954,645,353,278 (97%) was spent, leaving an unspent balance of UGX.28,762,972,417 (3%). Consequently, 641 staff in 20 Districts delayed to access the payroll hence accumulating salary arrears and", "metadata": {"headings": [{"headings_0": {"content": "budgets was warranted. Out of the received amount, UGX.954,645,353,278 (97%) was spent, leaving an unspent balance of UGX.28,762,972,417 (3%). Consequently, 641 staff in 20 Districts delayed to access the payroll hence accumulating salary arrears and", "page": 62, "level": 4}}, {"headings_1": {"content": "During the year under review, a total of UGX.996,174,051,683 was budgeted for payroll", "page": 62, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "affecting the morale of the affected staff. \n52", "metadata": {"headings": [{"headings_0": {"content": "budgets was warranted. Out of the received amount, UGX.954,645,353,278 (97%) was spent, leaving an unspent balance of UGX.28,762,972,417 (3%). Consequently, 641 staff in 20 Districts delayed to access the payroll hence accumulating salary arrears and", "page": 62, "level": 4}}, {"headings_1": {"content": "During the year under review, a total of UGX.996,174,051,683 was budgeted for payroll", "page": 62, "level": 2}}, [{"headings_0": {"content": "budgets was warranted. Out of the received amount, UGX.954,645,353,278 (97%) was spent, leaving an unspent balance of UGX.28,762,972,417 (3%). Consequently, 641 staff in 20 Districts delayed to access the payroll hence accumulating salary arrears and", "page": 62, "level": 4}}, {"headings_1": {"content": "During the year under review, a total of UGX.996,174,051,683 was budgeted for payroll", "page": 62, "level": 2}}]], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Management explained that the under-absorption of general staff salaries was attributed", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the under-absorption of general staff salaries was attributed", "page": 63, "level": 2}}, {"headings_1": {"content": "budgets was warranted. Out of the received amount, UGX.954,645,353,278 (97%) was spent, leaving an unspent balance of UGX.28,762,972,417 (3%). Consequently, 641 staff in 20 Districts delayed to access the payroll hence accumulating salary arrears and", "page": 62, "level": 4}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "to the delays in release of funds and failure to recruit or deploy newly recruited staff due", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the under-absorption of general staff salaries was attributed", "page": 63, "level": 2}}, {"headings_1": {"content": "budgets was warranted. Out of the received amount, UGX.954,645,353,278 (97%) was spent, leaving an unspent balance of UGX.28,762,972,417 (3%). Consequently, 641 staff in 20 Districts delayed to access the payroll hence accumulating salary arrears and", "page": 62, "level": 4}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "to the COVID-19 pandemic which halted the recruitment process.", "metadata": {"headings": [{"headings_0": {"content": "to the COVID-19 pandemic which halted the recruitment process.", "page": 63, "level": 2}}, {"headings_1": {"content": "Management explained that the under-absorption of general staff salaries was attributed", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I advised the Accounting Officers to engage the relevant authorities to ensure that the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage the relevant authorities to ensure that the", "page": 63, "level": 2}}, {"headings_1": {"content": "to the COVID-19 pandemic which halted the recruitment process.", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "funds are re-voted and activities implemented.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage the relevant authorities to ensure that the", "page": 63, "level": 2}}, {"headings_1": {"content": "to the COVID-19 pandemic which halted the recruitment process.", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.10.2 Salary Payments to staff above retirement age", "metadata": {"headings": [{"headings_0": {"content": "2.2.10.2 Salary Payments to staff above retirement age", "page": 63, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers to engage the relevant authorities to ensure that the", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A review of the payroll and staff list of 174 Local Governments revealed that employees", "metadata": {"headings": [{"headings_0": {"content": "A review of the payroll and staff list of 174 Local Governments revealed that employees", "page": 63, "level": 2}}, {"headings_1": {"content": "2.2.10.2 Salary Payments to staff above retirement age", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "above the retirement age in 7 Local Government were paid salaries totaling UGX.197,316,418 during the year under review as per details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "A review of the payroll and staff list of 174 Local Governments revealed that employees", "page": 63, "level": 2}}, {"headings_1": {"content": "2.2.10.2 Salary Payments to staff above retirement age", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 12: Showing salary payments to staff above retirement age", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing salary payments to staff above retirement age", "page": 63, "level": 5}}, {"headings_1": {"content": "A review of the payroll and staff list of 174 Local Governments revealed that employees", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Kween DLG", "13,859,089"], ["2", "Yumbe DLG", "94,236,500"], ["3", "Pakwach DLG", "59,075,304"], ["4", "Mbale MC", "6,344,140"], ["5", "Sironko DLG", "10,817,470"], ["6", "Kakumiro DLG", "10,210,798"], ["7", "Kiboga DLG", "2,773,117"], ["", "**Total**", "**197,316,418**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing salary payments to staff above retirement age", "page": 63, "level": 5}}, {"headings_1": {"content": "A review of the payroll and staff list of 174 Local Governments revealed that employees", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/N", "Name of HLG", "Salary Payment to Staff above retirement age"], "type": "table"}}, {"content": "Source: Personal files and [payrolls", "metadata": {"headings": [{"headings_0": {"content": "Source: Personal files and [payrolls", "page": 63, "level": 9}}, {"headings_1": {"content": "Table 12: Showing salary payments to staff above retirement age", "page": 63, "level": 5}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Wrong salary payments overstate the general salaries expenditure in the financial statements and are recoverable. Management attributed this mainly to IPPS and", "metadata": {"headings": [{"headings_0": {"content": "Wrong salary payments overstate the general salaries expenditure in the financial statements and are recoverable. Management attributed this mainly to IPPS and", "page": 63, "level": 4}}, {"headings_1": {"content": "Source: Personal files and [payrolls", "page": 63, "level": 9}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "validation challenges. The Accounting Officers further explained that management had", "metadata": {"headings": [{"headings_0": {"content": "Wrong salary payments overstate the general salaries expenditure in the financial statements and are recoverable. Management attributed this mainly to IPPS and", "page": 63, "level": 4}}, {"headings_1": {"content": "Source: Personal files and [payrolls", "page": 63, "level": 9}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "instituted recovery of excess salaries paid. I await the satisfactory conclusion of the", "metadata": {"headings": [{"headings_0": {"content": "instituted recovery of excess salaries paid. I await the satisfactory conclusion of the", "page": 63, "level": 2}}, {"headings_1": {"content": "Wrong salary payments overstate the general salaries expenditure in the financial statements and are recoverable. Management attributed this mainly to IPPS and", "page": 63, "level": 4}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "actions of management.", "metadata": {"headings": [{"headings_0": {"content": "instituted recovery of excess salaries paid. I await the satisfactory conclusion of the", "page": 63, "level": 2}}, {"headings_1": {"content": "Wrong salary payments overstate the general salaries expenditure in the financial statements and are recoverable. Management attributed this mainly to IPPS and", "page": 63, "level": 4}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.10.3 Over Payment of Salary", "metadata": {"headings": [{"headings_0": {"content": "2.2.10.3 Over Payment of Salary", "page": 63, "level": 2}}, {"headings_1": {"content": "instituted recovery of excess salaries paid. I await the satisfactory conclusion of the", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A review of the payroll data and IFMS payments for 174 Local Governments, revealed", "metadata": {"headings": [{"headings_0": {"content": "A review of the payroll data and IFMS payments for 174 Local Governments, revealed", "page": 63, "level": 2}}, {"headings_1": {"content": "2.2.10.3 Over Payment of Salary", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "variances between amounts on the payroll and payments later made to personal accounts, leading to overpayments amounting to UGX.89,823,255.", "metadata": {"headings": [{"headings_0": {"content": "A review of the payroll data and IFMS payments for 174 Local Governments, revealed", "page": 63, "level": 2}}, {"headings_1": {"content": "2.2.10.3 Over Payment of Salary", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "This could have been due to failure to reconcile salary amounts to salary scales before", "metadata": {"headings": [{"headings_0": {"content": "This could have been due to failure to reconcile salary amounts to salary scales before", "page": 63, "level": 2}}, {"headings_1": {"content": "A review of the payroll data and IFMS payments for 174 Local Governments, revealed", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "effecting payment, or an intended fraud in payroll processing. Under the circumstances, the amount was irregularly expended and is therefore recoverable.", "metadata": {"headings": [{"headings_0": {"content": "This could have been due to failure to reconcile salary amounts to salary scales before", "page": 63, "level": 2}}, {"headings_1": {"content": "A review of the payroll data and IFMS payments for 174 Local Governments, revealed", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officers concerned to ensure that all excess funds paid are", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers concerned to ensure that all excess funds paid are", "page": 63, "level": 2}}, {"headings_1": {"content": "This could have been due to failure to reconcile salary amounts to salary scales before", "page": 63, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "recovered and in future, necessary reconciliations are made before payments are effected. \n53", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers concerned to ensure that all excess funds paid are", "page": 63, "level": 2}}, {"headings_1": {"content": "This could have been due to failure to reconcile salary amounts to salary scales before", "page": 63, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officers concerned to ensure that all excess funds paid are", "page": 63, "level": 2}}, {"headings_1": {"content": "This could have been due to failure to reconcile salary amounts to salary scales before", "page": 63, "level": 2}}]], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.10.4 Salary Arrears", "metadata": {"headings": [{"headings_0": {"content": "2.2.10.4 Salary Arrears", "page": 64, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers concerned to ensure that all excess funds paid are", "page": 63, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that out of 174 Local Government, 2 Local Government had not paid salary arrears totaling to UGX.335,509,752 dating as far back as 2015/2016 Financial year as", "metadata": {"headings": [{"headings_0": {"content": "I noted that out of 174 Local Government, 2 Local Government had not paid salary arrears totaling to UGX.335,509,752 dating as far back as 2015/2016 Financial year as", "page": 64, "level": 4}}, {"headings_1": {"content": "2.2.10.4 Salary Arrears", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "shown below;", "metadata": {"headings": [{"headings_0": {"content": "I noted that out of 174 Local Government, 2 Local Government had not paid salary arrears totaling to UGX.335,509,752 dating as far back as 2015/2016 Financial year as", "page": 64, "level": 4}}, {"headings_1": {"content": "2.2.10.4 Salary Arrears", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 13: Showing salary arrears", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing salary arrears", "page": 64, "level": 5}}, {"headings_1": {"content": "I noted that out of 174 Local Government, 2 Local Government had not paid salary arrears totaling to UGX.335,509,752 dating as far back as 2015/2016 Financial year as", "page": 64, "level": 4}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Luweero DLG", "301,626,333"], ["2", "Budibugyo", "33,883,419"], ["**Total**", "**335,509,752**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing salary arrears", "page": 64, "level": 5}}, {"headings_1": {"content": "I noted that out of 174 Local Government, 2 Local Government had not paid salary arrears totaling to UGX.335,509,752 dating as far back as 2015/2016 Financial year as", "page": 64, "level": 4}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/N", "Name of HLG", "Salary Arrears (UGX)"], "type": "table"}}, {"content": "Source: financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Source: financial Statements", "page": 64, "level": 11}}, {"headings_1": {"content": "Table 13: Showing salary arrears", "page": 64, "level": 5}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Failure to pay salaries promptly demotivates staff and may lead to low output affecting", "metadata": {"headings": [{"headings_0": {"content": "Failure to pay salaries promptly demotivates staff and may lead to low output affecting", "page": 64, "level": 2}}, {"headings_1": {"content": "Source: financial Statements", "page": 64, "level": 11}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "service delivery. The Accounting Officer majorly attributed this to delays in receiving verified arreas and funding from the Ministry of Finance, Planning and Economic Development.", "metadata": {"headings": [{"headings_0": {"content": "Failure to pay salaries promptly demotivates staff and may lead to low output affecting", "page": 64, "level": 2}}, {"headings_1": {"content": "Source: financial Statements", "page": 64, "level": 11}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to follow up the matter with the Ministries of Finanrce and Public Service to expedite the payment process.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to follow up the matter with the Ministries of Finanrce and Public Service to expedite the payment process.", "page": 64, "level": 4}}, {"headings_1": {"content": "Failure to pay salaries promptly demotivates staff and may lead to low output affecting", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2.2.10.5 Pension arrears", "metadata": {"headings": [{"headings_0": {"content": "2.2.10.5 Pension arrears", "page": 64, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers to follow up the matter with the Ministries of Finanrce and Public Service to expedite the payment process.", "page": 64, "level": 4}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that out of 174 Local Government, 11 Local Government had not paid pension", "metadata": {"headings": [{"headings_0": {"content": "I noted that out of 174 Local Government, 11 Local Government had not paid pension", "page": 64, "level": 2}}, {"headings_1": {"content": "2.2.10.5 Pension arrears", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "and gratuity to pensioners accumulating pension and gratuity arrears to the tune of", "metadata": {"headings": [{"headings_0": {"content": "I noted that out of 174 Local Government, 11 Local Government had not paid pension", "page": 64, "level": 2}}, {"headings_1": {"content": "2.2.10.5 Pension arrears", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "UGX.5,840,720,665. Accumulation of pension and gratuity arrears poses challenges to the", "metadata": {"headings": [{"headings_0": {"content": "UGX.5,840,720,665. Accumulation of pension and gratuity arrears poses challenges to the", "page": 64, "level": 2}}, {"headings_1": {"content": "I noted that out of 174 Local Government, 11 Local Government had not paid pension", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "claimants and beats the purpose for which gratuity and pension is paid after retirement.", "metadata": {"headings": [{"headings_0": {"content": "UGX.5,840,720,665. Accumulation of pension and gratuity arrears poses challenges to the", "page": 64, "level": 2}}, {"headings_1": {"content": "I noted that out of 174 Local Government, 11 Local Government had not paid pension", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The Accounting Officers explained that the arrears were submitted to Ministry of Finance, Planning and Economic Development for further verfication and funding.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the arrears were submitted to Ministry of Finance, Planning and Economic Development for further verfication and funding.", "page": 64, "level": 4}}, {"headings_1": {"content": "UGX.5,840,720,665. Accumulation of pension and gratuity arrears poses challenges to the", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I advised the Accounting Officers to follow up the matter with the Ministries of Finance and Public Service to expedite the payment process.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to follow up the matter with the Ministries of Finance and Public Service to expedite the payment process.", "page": 64, "level": 4}}, {"headings_1": {"content": "The Accounting Officers explained that the arrears were submitted to Ministry of Finance, Planning and Economic Development for further verfication and funding.", "page": 64, "level": 4}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2.2.10.6 Under remittance of deductions", "metadata": {"headings": [{"headings_0": {"content": "2.2.10.6 Under remittance of deductions", "page": 64, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers to follow up the matter with the Ministries of Finance and Public Service to expedite the payment process.", "page": 64, "level": 4}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A review of 174 Local Governments revealed that a total of UGX.3,878,196,656 was not", "metadata": {"headings": [{"headings_0": {"content": "A review of 174 Local Governments revealed that a total of UGX.3,878,196,656 was not", "page": 64, "level": 2}}, {"headings_1": {"content": "2.2.10.6 Under remittance of deductions", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "remitted to Government from 7 districts and 2 MCs. Table below refers;", "metadata": {"headings": [{"headings_0": {"content": "A review of 174 Local Governments revealed that a total of UGX.3,878,196,656 was not", "page": 64, "level": 2}}, {"headings_1": {"content": "2.2.10.6 Under remittance of deductions", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 14: Showing unremitted PAYE deductions", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing unremitted PAYE deductions", "page": 64, "level": 5}}, {"headings_1": {"content": "A review of 174 Local Governments revealed that a total of UGX.3,878,196,656 was not", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Luweero DLG", "90,719,147"], ["2", "Butamabala DLG", "306,420,461"], ["3", "Manafwa DLG", "400,936,291"], ["4", "Mbale MC", "2,716,736,398"], ["5", "Butebo DLG", "13,824,867"], ["6", "Bukwo DLG(HI)", "166,636,580"], ["7", "Bududa DLG", "12,872,669"], ["8", "Katakwi DLG", "146,754,414"], ["9", "Soroti MC", "23,295,829"], ["", "**Total**", "**3,878,196,656**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing unremitted PAYE deductions", "page": 64, "level": 5}}, {"headings_1": {"content": "A review of 174 Local Governments revealed that a total of UGX.3,878,196,656 was not", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/N", "Name of HLG", "Unremitted Deduction in UGX"], "type": "table"}}, {"content": "Source: OAG analysis", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG analysis", "page": 64, "level": 9}}, {"headings_1": {"content": "Table 14: Showing unremitted PAYE deductions", "page": 64, "level": 5}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "54", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG analysis", "page": 64, "level": 9}}, {"headings_1": {"content": "Table 14: Showing unremitted PAYE deductions", "page": 64, "level": 5}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.10.7 Irregular Transfers", "metadata": {"headings": [{"headings_0": {"content": "2.2.10.7 Irregular Transfers", "page": 65, "level": 2}}, {"headings_1": {"content": "Source: OAG analysis", "page": 64, "level": 9}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A review of the payroll data and IFMS payments for 174 Local Governments, revealed 5 votes that had made irregular transfers worth UGX 2,857,975,819 as shown in table", "metadata": {"headings": [{"headings_0": {"content": "A review of the payroll data and IFMS payments for 174 Local Governments, revealed 5 votes that had made irregular transfers worth UGX 2,857,975,819 as shown in table", "page": 65, "level": 4}}, {"headings_1": {"content": "2.2.10.7 Irregular Transfers", "page": 65, "level": 2}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "below.", "metadata": {"headings": [{"headings_0": {"content": "A review of the payroll data and IFMS payments for 174 Local Governments, revealed 5 votes that had made irregular transfers worth UGX 2,857,975,819 as shown in table", "page": 65, "level": 4}}, {"headings_1": {"content": "2.2.10.7 Irregular Transfers", "page": 65, "level": 2}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 15: Showing Irregular transactions", "metadata": {"headings": [{"headings_0": {"content": "Table 15: Showing Irregular transactions", "page": 65, "level": 5}}, {"headings_1": {"content": "A review of the payroll data and IFMS payments for 174 Local Governments, revealed 5 votes that had made irregular transfers worth UGX 2,857,975,819 as shown in table", "page": 65, "level": 4}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Apac MC", "Irregular payments to two private companies that did not provide services to the Municipal council", "492,211,000"], ["2", "Apac DLG", "Fictitious payroll deductions", "113,109,995"], ["3", "Butebo DLG", "Unsupported transfer of wage funds to Butebo DLG General fund (Disguised as LST)", "180,872,558"], [null, null, "Irregular transfer of wage funds to Kabwangasi S.S.S", "64,746,000"], [null, null, "Irregular transfer of wage funds to Pallisa Teacher\u2019s SACCO", "281,055,672"], ["4", "Manafwa DLG", "Irregular transfer of funds to private companies", "834,910,012"], [null, null, "Diversion of wage funds to other institutions", "101,950,471"], [null, null, "Irregular transfer of wage funds to the general collection account disguised as LST", "376,185,808"], ["5", "Namisindwa DLG", "Irregular transfer of wage funds amounting to UGX. to Zedkol Financial Services Ltd", "210,450,890"], [null, null, "Uganda Limited as deductions from the payroll,", "202,483,413"], [null, "", "**Total**", "**2,857,975,819**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 15: Showing Irregular transactions", "page": 65, "level": 5}}, {"headings_1": {"content": "A review of the payroll data and IFMS payments for 174 Local Governments, revealed 5 votes that had made irregular transfers worth UGX 2,857,975,819 as shown in table", "page": 65, "level": 4}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/N", "Entity", "Details", "Amount"], "type": "table"}}, {"content": "Source: Payrolls, IFMS payment files", "metadata": {"headings": [{"headings_0": {"content": "Source: Payrolls, IFMS payment files", "page": 65, "level": 9}}, {"headings_1": {"content": "Table 15: Showing Irregular transactions", "page": 65, "level": 5}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Some of the The Accounting Officers promised to work with other Government agencies", "metadata": {"headings": [{"headings_0": {"content": "Some of the The Accounting Officers promised to work with other Government agencies", "page": 65, "level": 2}}, {"headings_1": {"content": "Source: Payrolls, IFMS payment files", "page": 65, "level": 9}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "to ensure that the funds are recovered while others did not offer response on the matters. \nThe matter requires urgent attention.", "metadata": {"headings": [{"headings_0": {"content": "Some of the The Accounting Officers promised to work with other Government agencies", "page": 65, "level": 2}}, {"headings_1": {"content": "Source: Payrolls, IFMS payment files", "page": 65, "level": 9}}, [{"headings_0": {"content": "Some of the The Accounting Officers promised to work with other Government agencies", "page": 65, "level": 2}}, {"headings_1": {"content": "Source: Payrolls, IFMS payment files", "page": 65, "level": 9}}]], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.11 Existence and Implementation of Physical Development Plans (PDPs)in Urban Councils", "metadata": {"headings": [{"headings_0": {"content": "2.2.11 Existence and Implementation of Physical Development Plans (PDPs)in Urban Councils", "page": 65, "level": 2}}, {"headings_1": {"content": "Some of the The Accounting Officers promised to work with other Government agencies", "page": 65, "level": 2}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I reviewed 41 Municipal Councils (MCs) to ascertain the existence of physical", "metadata": {"headings": [{"headings_0": {"content": "2.2.11 Existence and Implementation of Physical Development Plans (PDPs)in Urban Councils", "page": 65, "level": 2}}, {"headings_1": {"content": "Some of the The Accounting Officers promised to work with other Government agencies", "page": 65, "level": 2}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "development plans and the extent of adherence by the MCs in ensuring that orderly, coordinated and efficient physical developments are achieved. My review revealed the", "metadata": {"headings": [{"headings_0": {"content": "development plans and the extent of adherence by the MCs in ensuring that orderly, coordinated and efficient physical developments are achieved. My review revealed the", "page": 65, "level": 4}}, {"headings_1": {"content": "2.2.11 Existence and Implementation of Physical Development Plans (PDPs)in Urban Councils", "page": 65, "level": 2}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "development plans and the extent of adherence by the MCs in ensuring that orderly, coordinated and efficient physical developments are achieved. My review revealed the", "page": 65, "level": 4}}, {"headings_1": {"content": "2.2.11 Existence and Implementation of Physical Development Plans (PDPs)in Urban Councils", "page": 65, "level": 2}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.11.1 Lack of Approved PDP and detailed plans", "metadata": {"headings": [{"headings_0": {"content": "2.2.11.1 Lack of Approved PDP and detailed plans", "page": 65, "level": 2}}, {"headings_1": {"content": "development plans and the extent of adherence by the MCs in ensuring that orderly, coordinated and efficient physical developments are achieved. My review revealed the", "page": 65, "level": 4}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that 12 (29%) MCs had approved PDPs and detailed plans which guide Physical", "metadata": {"headings": [{"headings_0": {"content": "I noted that 12 (29%) MCs had approved PDPs and detailed plans which guide Physical", "page": 65, "level": 2}}, {"headings_1": {"content": "2.2.11.1 Lack of Approved PDP and detailed plans", "page": 65, "level": 2}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "development in their respective municipalities within their planning areas while 29 (71%)", "metadata": {"headings": [{"headings_0": {"content": "I noted that 12 (29%) MCs had approved PDPs and detailed plans which guide Physical", "page": 65, "level": 2}}, {"headings_1": {"content": "2.2.11.1 Lack of Approved PDP and detailed plans", "page": 65, "level": 2}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "MCs lacked approved UPDPs implying that such councils face risks of unregulated physical", "metadata": {"headings": [{"headings_0": {"content": "MCs lacked approved UPDPs implying that such councils face risks of unregulated physical", "page": 65, "level": 2}}, {"headings_1": {"content": "I noted that 12 (29%) MCs had approved PDPs and detailed plans which guide Physical", "page": 65, "level": 2}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "developments which is undesirable and may become expensive to the municipalities in", "metadata": {"headings": [{"headings_0": {"content": "MCs lacked approved UPDPs implying that such councils face risks of unregulated physical", "page": 65, "level": 2}}, {"headings_1": {"content": "I noted that 12 (29%) MCs had approved PDPs and detailed plans which guide Physical", "page": 65, "level": 2}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "future when physical Development Plans are put in place for implementation.", "metadata": {"headings": [{"headings_0": {"content": "future when physical Development Plans are put in place for implementation.", "page": 65, "level": 2}}, {"headings_1": {"content": "MCs lacked approved UPDPs implying that such councils face risks of unregulated physical", "page": 65, "level": 2}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "55", "metadata": {"headings": [{"headings_0": {"content": "future when physical Development Plans are put in place for implementation.", "page": 65, "level": 2}}, {"headings_1": {"content": "MCs lacked approved UPDPs implying that such councils face risks of unregulated physical", "page": 65, "level": 2}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The Accounting Officers explained that the PDPs had expired and the updating process was ongoing while others explained that the drafts had been submitted to the National", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the PDPs had expired and the updating process was ongoing while others explained that the drafts had been submitted to the National", "page": 66, "level": 4}}, {"headings_1": {"content": "future when physical Development Plans are put in place for implementation.", "page": 65, "level": 2}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Physical Planning Board for approval.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the PDPs had expired and the updating process was ongoing while others explained that the drafts had been submitted to the National", "page": 66, "level": 4}}, {"headings_1": {"content": "future when physical Development Plans are put in place for implementation.", "page": 65, "level": 2}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to expedite the process and ensure UPDPs and detailed", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to expedite the process and ensure UPDPs and detailed", "page": 66, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the PDPs had expired and the updating process was ongoing while others explained that the drafts had been submitted to the National", "page": 66, "level": 4}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "plans are put in place for implementation.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to expedite the process and ensure UPDPs and detailed", "page": 66, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the PDPs had expired and the updating process was ongoing while others explained that the drafts had been submitted to the National", "page": 66, "level": 4}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.11.2 Lack of Urban Planning Committees", "metadata": {"headings": [{"headings_0": {"content": "2.2.11.2 Lack of Urban Planning Committees", "page": 66, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers to expedite the process and ensure UPDPs and detailed", "page": 66, "level": 2}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that 28 (68%) MCs had no Physical Planning Committees in place or the Committees were not fully constituted to undertake the functions of the committee which", "metadata": {"headings": [{"headings_0": {"content": "I noted that 28 (68%) MCs had no Physical Planning Committees in place or the Committees were not fully constituted to undertake the functions of the committee which", "page": 66, "level": 4}}, {"headings_1": {"content": "2.2.11.2 Lack of Urban Planning Committees", "page": 66, "level": 2}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "include; \n", "metadata": {"headings": [{"headings_0": {"content": "I noted that 28 (68%) MCs had no Physical Planning Committees in place or the Committees were not fully constituted to undertake the functions of the committee which", "page": 66, "level": 4}}, {"headings_1": {"content": "2.2.11.2 Lack of Urban Planning Committees", "page": 66, "level": 2}}, [{"headings_0": {"content": "I noted that 28 (68%) MCs had no Physical Planning Committees in place or the Committees were not fully constituted to undertake the functions of the committee which", "page": 66, "level": 4}}, {"headings_1": {"content": "2.2.11.2 Lack of Urban Planning Committees", "page": 66, "level": 2}}]], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- To cause preparation and details of physical development plans\n- To approve development applications\n- To supervise development activities\n- To recommend to the National Physical Planning Board (NPPB) changes in land use for approval.", "metadata": {"headings": [{"headings_0": {"content": "I noted that 28 (68%) MCs had no Physical Planning Committees in place or the Committees were not fully constituted to undertake the functions of the committee which", "page": 66, "level": 4}}, {"headings_1": {"content": "2.2.11.2 Lack of Urban Planning Committees", "page": 66, "level": 2}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "Consequently, physical developments undertaken within the Municipal Council\u2019s physical planning areas may not have been well determined and managed by the respective MCs.", "metadata": {"headings": [{"headings_0": {"content": "Consequently, physical developments undertaken within the Municipal Council\u2019s physical planning areas may not have been well determined and managed by the respective MCs.", "page": 66, "level": 4}}, {"headings_1": {"content": "I noted that 28 (68%) MCs had no Physical Planning Committees in place or the Committees were not fully constituted to undertake the functions of the committee which", "page": 66, "level": 4}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The Accounting Officers attributed the matter mainly to lack of Physical Planners from private practice and Architects. I advised the Accounting Officers to engage the relevant", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the matter mainly to lack of Physical Planners from private practice and Architects. I advised the Accounting Officers to engage the relevant", "page": 66, "level": 4}}, {"headings_1": {"content": "Consequently, physical developments undertaken within the Municipal Council\u2019s physical planning areas may not have been well determined and managed by the respective MCs.", "page": 66, "level": 4}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "stakeholders to nominate members and ensure that the committees are fully instituted and are functional.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the matter mainly to lack of Physical Planners from private practice and Architects. I advised the Accounting Officers to engage the relevant", "page": 66, "level": 4}}, {"headings_1": {"content": "Consequently, physical developments undertaken within the Municipal Council\u2019s physical planning areas may not have been well determined and managed by the respective MCs.", "page": 66, "level": 4}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.11.3 Funding of detailed physical development plans and activities", "metadata": {"headings": [{"headings_0": {"content": "2.2.11.3 Funding of detailed physical development plans and activities", "page": 66, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the matter mainly to lack of Physical Planners from private practice and Architects. I advised the Accounting Officers to engage the relevant", "page": 66, "level": 4}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I reviewed the extent of funding of the activities of the physical planning units and noted", "metadata": {"headings": [{"headings_0": {"content": "2.2.11.3 Funding of detailed physical development plans and activities", "page": 66, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the matter mainly to lack of Physical Planners from private practice and Architects. I advised the Accounting Officers to engage the relevant", "page": 66, "level": 4}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "that 21 (51%) MCs had clearly identified activities and were funded. A further review of the 21 MCs\u2019 approved budgets for the funded activities revealed that out of UGX. 1,205,151,560 provided for these activities, UGX. 1.097,190,806 (91%) was released and spent. The balance of UGX.107,960,754 (9%) was not released to the Units to facilitate", "metadata": {"headings": [{"headings_0": {"content": "that 21 (51%) MCs had clearly identified activities and were funded. A further review of the 21 MCs\u2019 approved budgets for the funded activities revealed that out of UGX. 1,205,151,560 provided for these activities, UGX. 1.097,190,806 (91%) was released and spent. The balance of UGX.107,960,754 (9%) was not released to the Units to facilitate", "page": 66, "level": 4}}, {"headings_1": {"content": "2.2.11.3 Funding of detailed physical development plans and activities", "page": 66, "level": 2}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "physical planning activities. \nI noted that Physical Planning Units of 6 (29%) MCs out of the 21 MCs got a funding of", "metadata": {"headings": [{"headings_0": {"content": "that 21 (51%) MCs had clearly identified activities and were funded. A further review of the 21 MCs\u2019 approved budgets for the funded activities revealed that out of UGX. 1,205,151,560 provided for these activities, UGX. 1.097,190,806 (91%) was released and spent. The balance of UGX.107,960,754 (9%) was not released to the Units to facilitate", "page": 66, "level": 4}}, {"headings_1": {"content": "2.2.11.3 Funding of detailed physical development plans and activities", "page": 66, "level": 2}}, [{"headings_0": {"content": "that 21 (51%) MCs had clearly identified activities and were funded. A further review of the 21 MCs\u2019 approved budgets for the funded activities revealed that out of UGX. 1,205,151,560 provided for these activities, UGX. 1.097,190,806 (91%) was released and spent. The balance of UGX.107,960,754 (9%) was not released to the Units to facilitate", "page": 66, "level": 4}}, {"headings_1": {"content": "2.2.11.3 Funding of detailed physical development plans and activities", "page": 66, "level": 2}}]], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "less than 50% of the respective MCs\u2019 approved budgets for physical planning activities", "metadata": {"headings": [{"headings_0": {"content": "less than 50% of the respective MCs\u2019 approved budgets for physical planning activities", "page": 66, "level": 2}}, {"headings_1": {"content": "that 21 (51%) MCs had clearly identified activities and were funded. A further review of the 21 MCs\u2019 approved budgets for the funded activities revealed that out of UGX. 1,205,151,560 provided for these activities, UGX. 1.097,190,806 (91%) was released and spent. The balance of UGX.107,960,754 (9%) was not released to the Units to facilitate", "page": 66, "level": 4}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "which was inadequate. Inadequate funding for PDP activities adversely impact on the functionality of the committees leading to poor monitoring and supervision of physical developments within the Municipalities\u2019 physical planning areas. \nThe Accounting Officers explained that allocations in the budget depended on the resource envelope and funding for this sector was dependent on local revenue which sometimes was not realized as budgeted.", "metadata": {"headings": [{"headings_0": {"content": "less than 50% of the respective MCs\u2019 approved budgets for physical planning activities", "page": 66, "level": 2}}, {"headings_1": {"content": "that 21 (51%) MCs had clearly identified activities and were funded. A further review of the 21 MCs\u2019 approved budgets for the funded activities revealed that out of UGX. 1,205,151,560 provided for these activities, UGX. 1.097,190,806 (91%) was released and spent. The balance of UGX.107,960,754 (9%) was not released to the Units to facilitate", "page": 66, "level": 4}}, [{"headings_0": {"content": "less than 50% of the respective MCs\u2019 approved budgets for physical planning activities", "page": 66, "level": 2}}, {"headings_1": {"content": "that 21 (51%) MCs had clearly identified activities and were funded. A further review of the 21 MCs\u2019 approved budgets for the funded activities revealed that out of UGX. 1,205,151,560 provided for these activities, UGX. 1.097,190,806 (91%) was released and spent. The balance of UGX.107,960,754 (9%) was not released to the Units to facilitate", "page": 66, "level": 4}}]], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to prioritize physical planning units and always ensure", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to prioritize physical planning units and always ensure", "page": 66, "level": 2}}, {"headings_1": {"content": "less than 50% of the respective MCs\u2019 approved budgets for physical planning activities", "page": 66, "level": 2}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "urban physical planning activities are clearly defined and adequately funded for effective and efficient implementation. \n56", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to prioritize physical planning units and always ensure", "page": 66, "level": 2}}, {"headings_1": {"content": "less than 50% of the respective MCs\u2019 approved budgets for physical planning activities", "page": 66, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officers to prioritize physical planning units and always ensure", "page": 66, "level": 2}}, {"headings_1": {"content": "less than 50% of the respective MCs\u2019 approved budgets for physical planning activities", "page": 66, "level": 2}}]], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.11.4 Lack of Clearly Defined Physical Planning Activities.", "metadata": {"headings": [{"headings_0": {"content": "2.2.11.4 Lack of Clearly Defined Physical Planning Activities.", "page": 67, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers to prioritize physical planning units and always ensure", "page": 66, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that physical development planning activities of 20 MCs (50%) were not clearly", "metadata": {"headings": [{"headings_0": {"content": "I noted that physical development planning activities of 20 MCs (50%) were not clearly", "page": 67, "level": 2}}, {"headings_1": {"content": "2.2.11.4 Lack of Clearly Defined Physical Planning Activities.", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "identified under the department of Natural Resources\u2019 work plan. Consequently, I was unable to establish whether the activities were funded or not funded at all. \nThe Accounting Officers promised to ensure that the activities for physical development planning are clearly defined in the subsequent approved budgets.", "metadata": {"headings": [{"headings_0": {"content": "I noted that physical development planning activities of 20 MCs (50%) were not clearly", "page": 67, "level": 2}}, {"headings_1": {"content": "2.2.11.4 Lack of Clearly Defined Physical Planning Activities.", "page": 67, "level": 2}}, [{"headings_0": {"content": "I noted that physical development planning activities of 20 MCs (50%) were not clearly", "page": 67, "level": 2}}, {"headings_1": {"content": "2.2.11.4 Lack of Clearly Defined Physical Planning Activities.", "page": 67, "level": 2}}]], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I await the outcome of the Accounting Officers\u2019 actions.", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the Accounting Officers\u2019 actions.", "page": 67, "level": 2}}, {"headings_1": {"content": "I noted that physical development planning activities of 20 MCs (50%) were not clearly", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2.2.11.5 Lack of development permits for ongoing physical developments", "metadata": {"headings": [{"headings_0": {"content": "2.2.11.5 Lack of development permits for ongoing physical developments", "page": 67, "level": 2}}, {"headings_1": {"content": "I await the outcome of the Accounting Officers\u2019 actions.", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Audit inspections on a sample of ongoing physical developments in MCs revealed that,", "metadata": {"headings": [{"headings_0": {"content": "Audit inspections on a sample of ongoing physical developments in MCs revealed that,", "page": 67, "level": 2}}, {"headings_1": {"content": "2.2.11.5 Lack of development permits for ongoing physical developments", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "there were developers undertaking physical developments within the physical planning", "metadata": {"headings": [{"headings_0": {"content": "Audit inspections on a sample of ongoing physical developments in MCs revealed that,", "page": 67, "level": 2}}, {"headings_1": {"content": "2.2.11.5 Lack of development permits for ongoing physical developments", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "areas of 17 (41%) MCs without development permits issued by the respective urban physical planning committees contrary to section 33 of the Physical Planning Act, 2010. I", "metadata": {"headings": [{"headings_0": {"content": "areas of 17 (41%) MCs without development permits issued by the respective urban physical planning committees contrary to section 33 of the Physical Planning Act, 2010. I", "page": 67, "level": 4}}, {"headings_1": {"content": "Audit inspections on a sample of ongoing physical developments in MCs revealed that,", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "noted that out of 17 MCs where physical developments were being undertaken without", "metadata": {"headings": [{"headings_0": {"content": "areas of 17 (41%) MCs without development permits issued by the respective urban physical planning committees contrary to section 33 of the Physical Planning Act, 2010. I", "page": 67, "level": 4}}, {"headings_1": {"content": "Audit inspections on a sample of ongoing physical developments in MCs revealed that,", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "permits, only 1 (6%) MC had filed cases against developers in courts of law.", "metadata": {"headings": [{"headings_0": {"content": "permits, only 1 (6%) MC had filed cases against developers in courts of law.", "page": 67, "level": 2}}, {"headings_1": {"content": "areas of 17 (41%) MCs without development permits issued by the respective urban physical planning committees contrary to section 33 of the Physical Planning Act, 2010. I", "page": 67, "level": 4}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I advised the Accounting Officers of other MCs to also file cases against illegal developers", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers of other MCs to also file cases against illegal developers", "page": 67, "level": 2}}, {"headings_1": {"content": "permits, only 1 (6%) MC had filed cases against developers in courts of law.", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "in courts of law to address the matter.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers of other MCs to also file cases against illegal developers", "page": 67, "level": 2}}, {"headings_1": {"content": "permits, only 1 (6%) MC had filed cases against developers in courts of law.", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.12 Status of Basic Medical Equipment for Maternal Health in (Regional Referral Hospitals/ District Hospitals & Health Centre IVs)", "metadata": {"headings": [{"headings_0": {"content": "2.2.12 Status of Basic Medical Equipment for Maternal Health in (Regional Referral Hospitals/ District Hospitals & Health Centre IVs)", "page": 67, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers of other MCs to also file cases against illegal developers", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Medical Equipment represents a substantial asset in the health care delivery system;", "metadata": {"headings": [{"headings_0": {"content": "2.2.12 Status of Basic Medical Equipment for Maternal Health in (Regional Referral Hospitals/ District Hospitals & Health Centre IVs)", "page": 67, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers of other MCs to also file cases against illegal developers", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "metadata": {"headings": [{"headings_0": {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "page": 67, "level": 2}}, {"headings_1": {"content": "2.2.12 Status of Basic Medical Equipment for Maternal Health in (Regional Referral Hospitals/ District Hospitals & Health Centre IVs)", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "which it is purchased, managed and used can influence the quality of health care", "metadata": {"headings": [{"headings_0": {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "page": 67, "level": 2}}, {"headings_1": {"content": "2.2.12 Status of Basic Medical Equipment for Maternal Health in (Regional Referral Hospitals/ District Hospitals & Health Centre IVs)", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if improperly used. In addition, routine/periodic and corrective maintenance of", "metadata": {"headings": [{"headings_0": {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if improperly used. In addition, routine/periodic and corrective maintenance of", "page": 67, "level": 4}}, {"headings_1": {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "medical equipment is key in achieving safe and cost-effective management of medical equipment.", "metadata": {"headings": [{"headings_0": {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if improperly used. In addition, routine/periodic and corrective maintenance of", "page": 67, "level": 4}}, {"headings_1": {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "It is against this background that the status of basic medical equipment for maternal", "metadata": {"headings": [{"headings_0": {"content": "It is against this background that the status of basic medical equipment for maternal", "page": 67, "level": 2}}, {"headings_1": {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if improperly used. In addition, routine/periodic and corrective maintenance of", "page": 67, "level": 4}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "health was selected as an area of focus in the audit of financial year ending 30 th June", "metadata": {"headings": [{"headings_0": {"content": "It is against this background that the status of basic medical equipment for maternal", "page": 67, "level": 2}}, {"headings_1": {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if improperly used. In addition, routine/periodic and corrective maintenance of", "page": 67, "level": 4}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2020. Based on my audit, I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "It is against this background that the status of basic medical equipment for maternal", "page": 67, "level": 2}}, {"headings_1": {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if improperly used. In addition, routine/periodic and corrective maintenance of", "page": 67, "level": 4}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "2.2.12.1 Lack of adequate medical equipment at the Health Facility", "metadata": {"headings": [{"headings_0": {"content": "2.2.12.1 Lack of adequate medical equipment at the Health Facility", "page": 67, "level": 2}}, {"headings_1": {"content": "It is against this background that the status of basic medical equipment for maternal", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "metadata": {"headings": [{"headings_0": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 67, "level": 2}}, {"headings_1": {"content": "2.2.12.1 Lack of adequate medical equipment at the Health Facility", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2016 defines the appropriate functional equipment and tools required for handling normal delivery, resuscitation of new born, and emergency care and resuscitation of mothers.", "metadata": {"headings": [{"headings_0": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 67, "level": 2}}, {"headings_1": {"content": "2.2.12.1 Lack of adequate medical equipment at the Health Facility", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "However, I observed that a sample of 67 (45%) out of 148 Health Facilities lacked", "metadata": {"headings": [{"headings_0": {"content": "However, I observed that a sample of 67 (45%) out of 148 Health Facilities lacked", "page": 67, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "adequate medical equipment of various categories as indicated in the table below. \n57", "metadata": {"headings": [{"headings_0": {"content": "However, I observed that a sample of 67 (45%) out of 148 Health Facilities lacked", "page": 67, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 67, "level": 2}}, [{"headings_0": {"content": "However, I observed that a sample of 67 (45%) out of 148 Health Facilities lacked", "page": 67, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 67, "level": 2}}]], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 16: Showing lack of adeqauate medical equipment in Health Facilities", "metadata": {"headings": [{"headings_0": {"content": "Table 16: Showing lack of adeqauate medical equipment in Health Facilities", "page": 68, "level": 5}}, {"headings_1": {"content": "However, I observed that a sample of 67 (45%) out of 148 Health Facilities lacked", "page": 67, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Regional referral Hospital (RHH)", "5", "78", "390", "74", "316"], ["2", "District Hospital (DH)", "23", "67", "1,541", "326", "1,215"], ["3", "Health Centre IV (HC IV)", "39", "42", "1,638", "509", "1,129"], ["", "**Total**", "**67**", "**187**", "**3569**", "**909**", "**2660**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 16: Showing lack of adeqauate medical equipment in Health Facilities", "page": 68, "level": 5}}, {"headings_1": {"content": "However, I observed that a sample of 67 (45%) out of 148 Health Facilities lacked", "page": 67, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN.", "Type of facility", "No. of facilities sampled (A)", "Required No. of equipment (B)", "Total required No. of equipment. (AXB)=C", "Available No. of equipment (D)", "Variance(C- D)=E"], "type": "table"}}, {"content": "Source: OAG analysis", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG analysis", "page": 68, "level": 9}}, {"headings_1": {"content": "Table 16: Showing lack of adeqauate medical equipment in Health Facilities", "page": 68, "level": 5}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that overall, only 909 out of the 3,569 required number of medical equipment", "metadata": {"headings": [{"headings_0": {"content": "I noted that overall, only 909 out of the 3,569 required number of medical equipment", "page": 68, "level": 2}}, {"headings_1": {"content": "Source: OAG analysis", "page": 68, "level": 9}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "was available leading to an overall shortage of 2,660 as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "I noted that overall, only 909 out of the 3,569 required number of medical equipment", "page": 68, "level": 2}}, {"headings_1": {"content": "Source: OAG analysis", "page": 68, "level": 9}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- A review of five (5) out of fourteen (14) Regional Referral Hospital revealed that 74 out of the 390 required number of medical was available leading to a shortfall of 316 equipment.\n- A similar review of Twenty \u2013 three (23) out of Thirty - nine (39) district hospital revealed that 326 out of 1,541 required medical equipments were available leading to a shortage of 1,215.\n- Additionally, I reviewed Thirty \u2013 nine (39) out of Ninety \u2013 five (95) Health Centre IVs and noted that 509 out of the 1,628 required number of medical equipment were available leading to a shortage of 1,129.", "metadata": {"headings": [{"headings_0": {"content": "I noted that overall, only 909 out of the 3,569 required number of medical equipment", "page": 68, "level": 2}}, {"headings_1": {"content": "Source: OAG analysis", "page": 68, "level": 9}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \nConsequently, the Health Facilities were not able to provide adequate screening and diagnostic services to the patients. The Accounting Officers attributed this to inadequate financial resources at the Health Units, centralized procurement of medical equipment by", "metadata": {"headings": [{"headings_0": {"content": "I noted that overall, only 909 out of the 3,569 required number of medical equipment", "page": 68, "level": 2}}, {"headings_1": {"content": "Source: OAG analysis", "page": 68, "level": 9}}, [{"headings_0": {"content": "I noted that overall, only 909 out of the 3,569 required number of medical equipment", "page": 68, "level": 2}}, {"headings_1": {"content": "Source: OAG analysis", "page": 68, "level": 9}}]], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Ministry of Health and lack of budget line for purchase of medical equipment by National", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Health and lack of budget line for purchase of medical equipment by National", "page": 68, "level": 2}}, {"headings_1": {"content": "I noted that overall, only 909 out of the 3,569 required number of medical equipment", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Medical Stores.", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Health and lack of budget line for purchase of medical equipment by National", "page": 68, "level": 2}}, {"headings_1": {"content": "I noted that overall, only 909 out of the 3,569 required number of medical equipment", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to engage Ministry of Finance, planning and Economic", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage Ministry of Finance, planning and Economic", "page": 68, "level": 2}}, {"headings_1": {"content": "Ministry of Health and lack of budget line for purchase of medical equipment by National", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "development, Ministry of Health and National Medical Stores to identify resources and equip the health Units.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage Ministry of Finance, planning and Economic", "page": 68, "level": 2}}, {"headings_1": {"content": "Ministry of Health and lack of budget line for purchase of medical equipment by National", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.12.2 Failure to properly maintain the medical equipment", "metadata": {"headings": [{"headings_0": {"content": "2.2.12.2 Failure to properly maintain the medical equipment", "page": 68, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers to engage Ministry of Finance, planning and Economic", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I observed that in 14 Health Facilities comprising of 4 District Hospitals and 10 Health", "metadata": {"headings": [{"headings_0": {"content": "I observed that in 14 Health Facilities comprising of 4 District Hospitals and 10 Health", "page": 68, "level": 2}}, {"headings_1": {"content": "2.2.12.2 Failure to properly maintain the medical equipment", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Centre IVs did not carry out regular maintenance of the medical equipment.", "metadata": {"headings": [{"headings_0": {"content": "I observed that in 14 Health Facilities comprising of 4 District Hospitals and 10 Health", "page": 68, "level": 2}}, {"headings_1": {"content": "2.2.12.2 Failure to properly maintain the medical equipment", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Consequently, this may lead to increased breakdown of medical equipment, increased", "metadata": {"headings": [{"headings_0": {"content": "Consequently, this may lead to increased breakdown of medical equipment, increased", "page": 68, "level": 2}}, {"headings_1": {"content": "I observed that in 14 Health Facilities comprising of 4 District Hospitals and 10 Health", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "repair costs and failure to meet the medical requirements of the patients. \nThe Accounting Officers attributed the failure to carry out regular medical equipment maintenance to; reliance on one regional maintenance workshop, under funding to the regional maintenance workshop, lack of bio medical equipment technicians at the Health", "metadata": {"headings": [{"headings_0": {"content": "Consequently, this may lead to increased breakdown of medical equipment, increased", "page": 68, "level": 2}}, {"headings_1": {"content": "I observed that in 14 Health Facilities comprising of 4 District Hospitals and 10 Health", "page": 68, "level": 2}}, [{"headings_0": {"content": "Consequently, this may lead to increased breakdown of medical equipment, increased", "page": 68, "level": 2}}, {"headings_1": {"content": "I observed that in 14 Health Facilities comprising of 4 District Hospitals and 10 Health", "page": 68, "level": 2}}]], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Centre, and Lack of spare parts and accessories.", "metadata": {"headings": [{"headings_0": {"content": "Centre, and Lack of spare parts and accessories.", "page": 68, "level": 2}}, {"headings_1": {"content": "Consequently, this may lead to increased breakdown of medical equipment, increased", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "58", "metadata": {"headings": [{"headings_0": {"content": "Centre, and Lack of spare parts and accessories.", "page": 68, "level": 2}}, {"headings_1": {"content": "Consequently, this may lead to increased breakdown of medical equipment, increased", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to engage the Ministry of Health to allocate resources to", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage the Ministry of Health to allocate resources to", "page": 69, "level": 2}}, {"headings_1": {"content": "Centre, and Lack of spare parts and accessories.", "page": 68, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the regional maintenance workshops to support maintenance of medical equipment in the Health Centers.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage the Ministry of Health to allocate resources to", "page": 69, "level": 2}}, {"headings_1": {"content": "Centre, and Lack of spare parts and accessories.", "page": 68, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.12.3 Idle Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "2.2.12.3 Idle Medical Equipment", "page": 69, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers to engage the Ministry of Health to allocate resources to", "page": 69, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I observed that in 20 Health Facilities comprising of 2 Regional Referral Hospital, 6 District Hospitals and 12 Health Centre IVs had 121 medical equipments that were in working condition but were not being put to use. Failure to make use of available equipment\u2019s", "metadata": {"headings": [{"headings_0": {"content": "I observed that in 20 Health Facilities comprising of 2 Regional Referral Hospital, 6 District Hospitals and 12 Health Centre IVs had 121 medical equipments that were in working condition but were not being put to use. Failure to make use of available equipment\u2019s", "page": 69, "level": 4}}, {"headings_1": {"content": "2.2.12.3 Idle Medical Equipment", "page": 69, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "denied the community of proper health service delivery and may render them obsolete over time. \nThe Accounting Officers attributed idle equipment to; Lack of qualified personnel to", "metadata": {"headings": [{"headings_0": {"content": "I observed that in 20 Health Facilities comprising of 2 Regional Referral Hospital, 6 District Hospitals and 12 Health Centre IVs had 121 medical equipments that were in working condition but were not being put to use. Failure to make use of available equipment\u2019s", "page": 69, "level": 4}}, {"headings_1": {"content": "2.2.12.3 Idle Medical Equipment", "page": 69, "level": 2}}, [{"headings_0": {"content": "I observed that in 20 Health Facilities comprising of 2 Regional Referral Hospital, 6 District Hospitals and 12 Health Centre IVs had 121 medical equipments that were in working condition but were not being put to use. Failure to make use of available equipment\u2019s", "page": 69, "level": 4}}, {"headings_1": {"content": "2.2.12.3 Idle Medical Equipment", "page": 69, "level": 2}}]], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "operate the machine, Failure to install machine and train staff, Lack of adequate space to install the medical equipment, Lack of three phase electricity to power the equipment,", "metadata": {"headings": [{"headings_0": {"content": "operate the machine, Failure to install machine and train staff, Lack of adequate space to install the medical equipment, Lack of three phase electricity to power the equipment,", "page": 69, "level": 4}}, {"headings_1": {"content": "I observed that in 20 Health Facilities comprising of 2 Regional Referral Hospital, 6 District Hospitals and 12 Health Centre IVs had 121 medical equipments that were in working condition but were not being put to use. Failure to make use of available equipment\u2019s", "page": 69, "level": 4}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Non-provision of technical staff like Sonographer and Bio technicians in the approved staffing structure of the District Local Governments, Lack of supply of reagents/medical", "metadata": {"headings": [{"headings_0": {"content": "operate the machine, Failure to install machine and train staff, Lack of adequate space to install the medical equipment, Lack of three phase electricity to power the equipment,", "page": 69, "level": 4}}, {"headings_1": {"content": "I observed that in 20 Health Facilities comprising of 2 Regional Referral Hospital, 6 District Hospitals and 12 Health Centre IVs had 121 medical equipments that were in working condition but were not being put to use. Failure to make use of available equipment\u2019s", "page": 69, "level": 4}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "supplies, Non-calibration of equipment leading to false results, missing components and", "metadata": {"headings": [{"headings_0": {"content": "supplies, Non-calibration of equipment leading to false results, missing components and", "page": 69, "level": 2}}, {"headings_1": {"content": "operate the machine, Failure to install machine and train staff, Lack of adequate space to install the medical equipment, Lack of three phase electricity to power the equipment,", "page": 69, "level": 4}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "lack of cases that need the equipment, Un-updated software and expired service provider\u2019s contract. \nI advised The Accounting Officers to engage the Ministry of Health to address the issue of idle medical equipment at the Health facilities.", "metadata": {"headings": [{"headings_0": {"content": "supplies, Non-calibration of equipment leading to false results, missing components and", "page": 69, "level": 2}}, {"headings_1": {"content": "operate the machine, Failure to install machine and train staff, Lack of adequate space to install the medical equipment, Lack of three phase electricity to power the equipment,", "page": 69, "level": 4}}, [{"headings_0": {"content": "supplies, Non-calibration of equipment leading to false results, missing components and", "page": 69, "level": 2}}, {"headings_1": {"content": "operate the machine, Failure to install machine and train staff, Lack of adequate space to install the medical equipment, Lack of three phase electricity to power the equipment,", "page": 69, "level": 4}}]], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.12.4 Non-functioning equipment", "metadata": {"headings": [{"headings_0": {"content": "2.2.12.4 Non-functioning equipment", "page": 69, "level": 2}}, {"headings_1": {"content": "supplies, Non-calibration of equipment leading to false results, missing components and", "page": 69, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I observed that 37 Health facilities had 324 equipments that were non-functional. As a", "metadata": {"headings": [{"headings_0": {"content": "I observed that 37 Health facilities had 324 equipments that were non-functional. As a", "page": 69, "level": 2}}, {"headings_1": {"content": "2.2.12.4 Non-functioning equipment", "page": 69, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "result, patients were being reffered to other Health Facilities for further medical management.", "metadata": {"headings": [{"headings_0": {"content": "I observed that 37 Health facilities had 324 equipments that were non-functional. As a", "page": 69, "level": 2}}, {"headings_1": {"content": "2.2.12.4 Non-functioning equipment", "page": 69, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The Accounting Officers attributed the matter to; delays to repairs the equipment by the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the matter to; delays to repairs the equipment by the", "page": 69, "level": 2}}, {"headings_1": {"content": "I observed that 37 Health facilities had 324 equipments that were non-functional. As a", "page": 69, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "regional workshop, lack of resources for maintenance services, and obsolence.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the matter to; delays to repairs the equipment by the", "page": 69, "level": 2}}, {"headings_1": {"content": "I observed that 37 Health facilities had 324 equipments that were non-functional. As a", "page": 69, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to engage the Ministry of Health to ensure that the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage the Ministry of Health to ensure that the", "page": 69, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the matter to; delays to repairs the equipment by the", "page": 69, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "medical equipment\u2019s are repaired and put to the intended purposes.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage the Ministry of Health to ensure that the", "page": 69, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the matter to; delays to repairs the equipment by the", "page": 69, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.12.5 UgIFT Projects implemented in 2019/2020: Absorption of funds and status of Upgrade of Health Centres IIs to III Projects", "metadata": {"headings": [{"headings_0": {"content": "2.2.12.5 UgIFT Projects implemented in 2019/2020: Absorption of funds and status of Upgrade of Health Centres IIs to III Projects", "page": 69, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers to engage the Ministry of Health to ensure that the", "page": 69, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that Government budgeted for UGX 20,405,392,882 in respect of upgrading 31", "metadata": {"headings": [{"headings_0": {"content": "I noted that Government budgeted for UGX 20,405,392,882 in respect of upgrading 31", "page": 69, "level": 2}}, {"headings_1": {"content": "2.2.12.5 UgIFT Projects implemented in 2019/2020: Absorption of funds and status of Upgrade of Health Centres IIs to III Projects", "page": 69, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Health centers II to III in a sample of thirty (26) Local Governments during the year", "metadata": {"headings": [{"headings_0": {"content": "I noted that Government budgeted for UGX 20,405,392,882 in respect of upgrading 31", "page": 69, "level": 2}}, {"headings_1": {"content": "2.2.12.5 UgIFT Projects implemented in 2019/2020: Absorption of funds and status of Upgrade of Health Centres IIs to III Projects", "page": 69, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "under review. The entities received UGX. 19,700,876,110 (%) during the year out of which UGX 14,803,854,809 ( 75%) was paid to several contractors and unspent balances of UGX 4,897,021,301 (25%) was swept back to the consolidated fund and re-voted back", "metadata": {"headings": [{"headings_0": {"content": "under review. The entities received UGX. 19,700,876,110 (%) during the year out of which UGX 14,803,854,809 ( 75%) was paid to several contractors and unspent balances of UGX 4,897,021,301 (25%) was swept back to the consolidated fund and re-voted back", "page": 69, "level": 4}}, {"headings_1": {"content": "I noted that Government budgeted for UGX 20,405,392,882 in respect of upgrading 31", "page": 69, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "in the subsequent financial year. \nConsequently, the upgrading of Health Centre IIs under UGIFT programme was largely", "metadata": {"headings": [{"headings_0": {"content": "under review. The entities received UGX. 19,700,876,110 (%) during the year out of which UGX 14,803,854,809 ( 75%) was paid to several contractors and unspent balances of UGX 4,897,021,301 (25%) was swept back to the consolidated fund and re-voted back", "page": 69, "level": 4}}, {"headings_1": {"content": "I noted that Government budgeted for UGX 20,405,392,882 in respect of upgrading 31", "page": 69, "level": 2}}, [{"headings_0": {"content": "under review. The entities received UGX. 19,700,876,110 (%) during the year out of which UGX 14,803,854,809 ( 75%) was paid to several contractors and unspent balances of UGX 4,897,021,301 (25%) was swept back to the consolidated fund and re-voted back", "page": 69, "level": 4}}, {"headings_1": {"content": "I noted that Government budgeted for UGX 20,405,392,882 in respect of upgrading 31", "page": 69, "level": 2}}]], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "not completed within the financial year hence denying the beneficiaries the services. The Accounting Officers attributed the under absorption of funds for the upgrading of Health", "metadata": {"headings": [{"headings_0": {"content": "not completed within the financial year hence denying the beneficiaries the services. The Accounting Officers attributed the under absorption of funds for the upgrading of Health", "page": 69, "level": 4}}, {"headings_1": {"content": "under review. The entities received UGX. 19,700,876,110 (%) during the year out of which UGX 14,803,854,809 ( 75%) was paid to several contractors and unspent balances of UGX 4,897,021,301 (25%) was swept back to the consolidated fund and re-voted back", "page": 69, "level": 4}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Centre to; \n", "metadata": {"headings": [{"headings_0": {"content": "not completed within the financial year hence denying the beneficiaries the services. The Accounting Officers attributed the under absorption of funds for the upgrading of Health", "page": 69, "level": 4}}, {"headings_1": {"content": "under review. The entities received UGX. 19,700,876,110 (%) during the year out of which UGX 14,803,854,809 ( 75%) was paid to several contractors and unspent balances of UGX 4,897,021,301 (25%) was swept back to the consolidated fund and re-voted back", "page": 69, "level": 4}}, [{"headings_0": {"content": "not completed within the financial year hence denying the beneficiaries the services. The Accounting Officers attributed the under absorption of funds for the upgrading of Health", "page": 69, "level": 4}}, {"headings_1": {"content": "under review. The entities received UGX. 19,700,876,110 (%) during the year out of which UGX 14,803,854,809 ( 75%) was paid to several contractors and unspent balances of UGX 4,897,021,301 (25%) was swept back to the consolidated fund and re-voted back", "page": 69, "level": 4}}]], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The Covid-19 pandemic which lead to a lockdown of the economy.", "metadata": {"headings": [{"headings_0": {"content": "not completed within the financial year hence denying the beneficiaries the services. The Accounting Officers attributed the under absorption of funds for the upgrading of Health", "page": 69, "level": 4}}, {"headings_1": {"content": "under review. The entities received UGX. 19,700,876,110 (%) during the year out of which UGX 14,803,854,809 ( 75%) was paid to several contractors and unspent balances of UGX 4,897,021,301 (25%) was swept back to the consolidated fund and re-voted back", "page": 69, "level": 4}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "59", "metadata": {"headings": [{"headings_0": {"content": "not completed within the financial year hence denying the beneficiaries the services. The Accounting Officers attributed the under absorption of funds for the upgrading of Health", "page": 69, "level": 4}}, {"headings_1": {"content": "under review. The entities received UGX. 19,700,876,110 (%) during the year out of which UGX 14,803,854,809 ( 75%) was paid to several contractors and unspent balances of UGX 4,897,021,301 (25%) was swept back to the consolidated fund and re-voted back", "page": 69, "level": 4}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Delayed procurement processes\n- Lack of capacity of the contractor to handle multiple projects in several districts.\n- Floods caused by heavy rains\n- Failure by Ministry of Finance, Planning and Economic Development to release the un spent funds.", "metadata": {"headings": [{"headings_0": {"content": "not completed within the financial year hence denying the beneficiaries the services. The Accounting Officers attributed the under absorption of funds for the upgrading of Health", "page": 69, "level": 4}}, {"headings_1": {"content": "under review. The entities received UGX. 19,700,876,110 (%) during the year out of which UGX 14,803,854,809 ( 75%) was paid to several contractors and unspent balances of UGX 4,897,021,301 (25%) was swept back to the consolidated fund and re-voted back", "page": 69, "level": 4}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \nI advised the Accounting Officers to engage MOFPED and have the unimplemented activities rolled over and works expedited in the subsequent periods. The Accounting Officers were also advised to enhance project monitoring and supervision.", "metadata": {"headings": [{"headings_0": {"content": "not completed within the financial year hence denying the beneficiaries the services. The Accounting Officers attributed the under absorption of funds for the upgrading of Health", "page": 69, "level": 4}}, {"headings_1": {"content": "under review. The entities received UGX. 19,700,876,110 (%) during the year out of which UGX 14,803,854,809 ( 75%) was paid to several contractors and unspent balances of UGX 4,897,021,301 (25%) was swept back to the consolidated fund and re-voted back", "page": 69, "level": 4}}, [{"headings_0": {"content": "not completed within the financial year hence denying the beneficiaries the services. The Accounting Officers attributed the under absorption of funds for the upgrading of Health", "page": 69, "level": 4}}, {"headings_1": {"content": "under review. The entities received UGX. 19,700,876,110 (%) during the year out of which UGX 14,803,854,809 ( 75%) was paid to several contractors and unspent balances of UGX 4,897,021,301 (25%) was swept back to the consolidated fund and re-voted back", "page": 69, "level": 4}}]], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.2.12.6 Follow up audit on UgIFT Projects for 2018/2019", "metadata": {"headings": [{"headings_0": {"content": "2.2.12.6 Follow up audit on UgIFT Projects for 2018/2019", "page": 70, "level": 2}}, {"headings_1": {"content": "not completed within the financial year hence denying the beneficiaries the services. The Accounting Officers attributed the under absorption of funds for the upgrading of Health", "page": 69, "level": 4}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "During the previous year\u2019s audit process, I noted that many District/ Municipalities had", "metadata": {"headings": [{"headings_0": {"content": "During the previous year\u2019s audit process, I noted that many District/ Municipalities had", "page": 70, "level": 2}}, {"headings_1": {"content": "2.2.12.6 Follow up audit on UgIFT Projects for 2018/2019", "page": 70, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "commenced construction works on 117 seed secondary schools under the Education and", "metadata": {"headings": [{"headings_0": {"content": "During the previous year\u2019s audit process, I noted that many District/ Municipalities had", "page": 70, "level": 2}}, {"headings_1": {"content": "2.2.12.6 Follow up audit on UgIFT Projects for 2018/2019", "page": 70, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "124 Health Centers under Health Sector out of which 27 and 28 projects were sampled", "metadata": {"headings": [{"headings_0": {"content": "124 Health Centers under Health Sector out of which 27 and 28 projects were sampled", "page": 70, "level": 2}}, {"headings_1": {"content": "During the previous year\u2019s audit process, I noted that many District/ Municipalities had", "page": 70, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "from each sector respectively. The objectives of my audit were; \n", "metadata": {"headings": [{"headings_0": {"content": "124 Health Centers under Health Sector out of which 27 and 28 projects were sampled", "page": 70, "level": 2}}, {"headings_1": {"content": "During the previous year\u2019s audit process, I noted that many District/ Municipalities had", "page": 70, "level": 2}}, [{"headings_0": {"content": "124 Health Centers under Health Sector out of which 27 and 28 projects were sampled", "page": 70, "level": 2}}, {"headings_1": {"content": "During the previous year\u2019s audit process, I noted that many District/ Municipalities had", "page": 70, "level": 2}}]], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Establish the level of implementation of the works against the approved contracts, work plans and outputs;\n- Ascertain the usage, functionality and quality of the infrastructure works in the schools and health centres.", "metadata": {"headings": [{"headings_0": {"content": "124 Health Centers under Health Sector out of which 27 and 28 projects were sampled", "page": 70, "level": 2}}, {"headings_1": {"content": "During the previous year\u2019s audit process, I noted that many District/ Municipalities had", "page": 70, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "Based on my audit, I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Based on my audit, I made the following observations;", "page": 70, "level": 2}}, {"headings_1": {"content": "124 Health Centers under Health Sector out of which 27 and 28 projects were sampled", "page": 70, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "(a) Status of physical progress of the works on Construction of seed secondary schools and Upgrade of Health Centre II to III", "metadata": {"headings": [{"headings_0": {"content": "(a) Status of physical progress of the works on Construction of seed secondary schools and Upgrade of Health Centre II to III", "page": 70, "level": 2}}, {"headings_1": {"content": "Based on my audit, I made the following observations;", "page": 70, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Audit inspection and review of project implementation documentation for a sample of 27 seed secondary schools and 28 Upgrade of Health Centres II to III projects", "metadata": {"headings": [{"headings_0": {"content": "Audit inspection and review of project implementation documentation for a sample of 27 seed secondary schools and 28 Upgrade of Health Centres II to III projects", "page": 70, "level": 4}}, {"headings_1": {"content": "(a) Status of physical progress of the works on Construction of seed secondary schools and Upgrade of Health Centre II to III", "page": 70, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "revealed the status of the projects.", "metadata": {"headings": [{"headings_0": {"content": "Audit inspection and review of project implementation documentation for a sample of 27 seed secondary schools and 28 Upgrade of Health Centres II to III projects", "page": 70, "level": 4}}, {"headings_1": {"content": "(a) Status of physical progress of the works on Construction of seed secondary schools and Upgrade of Health Centre II to III", "page": 70, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 17: Showing progress of completion of works", "metadata": {"headings": [{"headings_0": {"content": "Table 17: Showing progress of completion of works", "page": 70, "level": 5}}, {"headings_1": {"content": "Audit inspection and review of project implementation documentation for a sample of 27 seed secondary schools and 28 Upgrade of Health Centres II to III projects", "page": 70, "level": 4}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Complete", "1", "1", "2", "Nyakatonzi seed School in Kasese District and Upgrade Busota H/C II to III in Kamuli District."], ["Works in progress and on schedule", "20", "13", "34", "In progress with completion dates ranging from 2 to 23 months", null], ["3", "Delayed projects", "5", "14", "17", "Had completion dates exceeded by 4 to 5 months"], ["", "**Total**", "**27**", "**28**", "**55**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 17: Showing progress of completion of works", "page": 70, "level": 5}}, {"headings_1": {"content": "Audit inspection and review of project implementation documentation for a sample of 27 seed secondary schools and 28 Upgrade of Health Centres II to III projects", "page": 70, "level": 4}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN.", "Status", "Schools", "Health Centres", "Total", "Remarks"], "type": "table"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "Table 17: Showing progress of completion of works", "page": 70, "level": 5}}, {"headings_1": {"content": "Audit inspection and review of project implementation documentation for a sample of 27 seed secondary schools and 28 Upgrade of Health Centres II to III projects", "page": 70, "level": 4}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "This implies that the project works may be extended beyond the planned timelines", "metadata": {"headings": [{"headings_0": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 70, "level": 2}}, {"headings_1": {"content": "Table 17: Showing progress of completion of works", "page": 70, "level": 5}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "resulting into additional administrative costs and delays in project hand over and utilisation. \n60 \nThe Accounting Officers attributed the delays in the construction works to; the", "metadata": {"headings": [{"headings_0": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 70, "level": 2}}, {"headings_1": {"content": "Table 17: Showing progress of completion of works", "page": 70, "level": 5}}, [{"headings_0": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 70, "level": 2}}, {"headings_1": {"content": "Table 17: Showing progress of completion of works", "page": 70, "level": 5}}], [{"headings_0": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 70, "level": 2}}, {"headings_1": {"content": "Table 17: Showing progress of completion of works", "page": 70, "level": 5}}]], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable, Inadequate of capacity by the contractors to handle the work, long distance of", "metadata": {"headings": [{"headings_0": {"content": "lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable, Inadequate of capacity by the contractors to handle the work, long distance of", "page": 71, "level": 4}}, {"headings_1": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 70, "level": 2}}], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "transportation of materials, difficulty in excavation due to the topography of the site and delay in approving variations of extra works. \nI advised the Accounting Officers to strengthen supervision and monitoring of the project and ensure quality works are achieved. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable, Inadequate of capacity by the contractors to handle the work, long distance of", "page": 71, "level": 4}}, {"headings_1": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 70, "level": 2}}, [{"headings_0": {"content": "lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable, Inadequate of capacity by the contractors to handle the work, long distance of", "page": 71, "level": 4}}, {"headings_1": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 70, "level": 2}}], [{"headings_0": {"content": "lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable, Inadequate of capacity by the contractors to handle the work, long distance of", "page": 71, "level": 4}}, {"headings_1": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 70, "level": 2}}]], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 71, "level": 2}}, {"headings_1": {"content": "lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable, Inadequate of capacity by the contractors to handle the work, long distance of", "page": 71, "level": 4}}], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "23 rd February, 2021 \n61", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 71, "level": 2}}, {"headings_1": {"content": "lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable, Inadequate of capacity by the contractors to handle the work, long distance of", "page": 71, "level": 4}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 71, "level": 2}}, {"headings_1": {"content": "lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable, Inadequate of capacity by the contractors to handle the work, long distance of", "page": 71, "level": 4}}]], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2.3 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED SUMMARY STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30 TH JUNE 2020", "metadata": {"headings": [{"headings_0": {"content": "2.3 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED SUMMARY STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30 TH JUNE 2020", "page": 72, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 71, "level": 2}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2.3.1 Review of the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "2.3.1 Review of the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 72, "level": 2}}, {"headings_1": {"content": "2.3 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED SUMMARY STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30 TH JUNE 2020", "page": 72, "level": 2}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "According to Section 3 of the Public Finance Management Act (PFMA), 2015 (as amended), Public Corporation and State Enterprises are defined as follows;", "metadata": {"headings": [{"headings_0": {"content": "According to Section 3 of the Public Finance Management Act (PFMA), 2015 (as amended), Public Corporation and State Enterprises are defined as follows;", "page": 72, "level": 4}}, {"headings_1": {"content": "2.3.1 Review of the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 72, "level": 2}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "\u201cA Public Corporation means an authority established by an Act of Parliament other than a local Government which receives a contribution from public funds, and any public body", "metadata": {"headings": [{"headings_0": {"content": "\u201cA Public Corporation means an authority established by an Act of Parliament other than a local Government which receives a contribution from public funds, and any public body", "page": 72, "level": 4}}, {"headings_1": {"content": "According to Section 3 of the Public Finance Management Act (PFMA), 2015 (as amended), Public Corporation and State Enterprises are defined as follows;", "page": 72, "level": 4}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "which in a financial year receives any income from public funds\u201d.", "metadata": {"headings": [{"headings_0": {"content": "\u201cA Public Corporation means an authority established by an Act of Parliament other than a local Government which receives a contribution from public funds, and any public body", "page": 72, "level": 4}}, {"headings_1": {"content": "According to Section 3 of the Public Finance Management Act (PFMA), 2015 (as amended), Public Corporation and State Enterprises are defined as follows;", "page": 72, "level": 4}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "\u201cA State Enterprise means a body established under any Act other than the Company\u2019s Act or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "metadata": {"headings": [{"headings_0": {"content": "\u201cA State Enterprise means a body established under any Act other than the Company\u2019s Act or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 72, "level": 4}}, {"headings_1": {"content": "\u201cA Public Corporation means an authority established by an Act of Parliament other than a local Government which receives a contribution from public funds, and any public body", "page": 72, "level": 4}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 (as amended) requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 (as amended) requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises", "page": 72, "level": 4}}, {"headings_1": {"content": "\u201cA State Enterprise means a body established under any Act other than the Company\u2019s Act or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 72, "level": 4}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "and Companies where Government has controlling interest.", "metadata": {"headings": [{"headings_0": {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 (as amended) requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises", "page": 72, "level": 4}}, {"headings_1": {"content": "\u201cA State Enterprise means a body established under any Act other than the Company\u2019s Act or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 72, "level": 4}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "From the above definitions, I noted that 46 public corporations and state enterprises were supposed to be consolidated. Some entities which fall under the above definitions were", "metadata": {"headings": [{"headings_0": {"content": "From the above definitions, I noted that 46 public corporations and state enterprises were supposed to be consolidated. Some entities which fall under the above definitions were", "page": 72, "level": 4}}, {"headings_1": {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 (as amended) requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises", "page": 72, "level": 4}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "excluded and reported on in the consolidated accounts of Government.", "metadata": {"headings": [{"headings_0": {"content": "From the above definitions, I noted that 46 public corporations and state enterprises were supposed to be consolidated. Some entities which fall under the above definitions were", "page": 72, "level": 4}}, {"headings_1": {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 (as amended) requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises", "page": 72, "level": 4}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "In line with the PFMA 2015, I reviewed the Consolidated Summary Statement of the", "metadata": {"headings": [{"headings_0": {"content": "In line with the PFMA 2015, I reviewed the Consolidated Summary Statement of the", "page": 72, "level": 2}}, {"headings_1": {"content": "From the above definitions, I noted that 46 public corporations and state enterprises were supposed to be consolidated. Some entities which fall under the above definitions were", "page": 72, "level": 4}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Financial Performance of Public Corporations and State Enterprises for the year ended 30 th June 2020, and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "In line with the PFMA 2015, I reviewed the Consolidated Summary Statement of the", "page": 72, "level": 2}}, {"headings_1": {"content": "From the above definitions, I noted that 46 public corporations and state enterprises were supposed to be consolidated. Some entities which fall under the above definitions were", "page": 72, "level": 4}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "a) Missing Entities in the Consolidation that were however disclosed", "metadata": {"headings": [{"headings_0": {"content": "a) Missing Entities in the Consolidation that were however disclosed", "page": 72, "level": 2}}, {"headings_1": {"content": "In line with the PFMA 2015, I reviewed the Consolidated Summary Statement of the", "page": 72, "level": 2}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A review of the consolidated summary statement of performance of Public", "metadata": {"headings": [{"headings_0": {"content": "A review of the consolidated summary statement of performance of Public", "page": 72, "level": 2}}, {"headings_1": {"content": "a) Missing Entities in the Consolidation that were however disclosed", "page": 72, "level": 2}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Corporations and State Enterprises revealed that 14 entities were disclosed as not consolidated due to failure to submit the summary statement of financial performance for consolidation, the entities are listed below;", "metadata": {"headings": [{"headings_0": {"content": "A review of the consolidated summary statement of performance of Public", "page": 72, "level": 2}}, {"headings_1": {"content": "a) Missing Entities in the Consolidation that were however disclosed", "page": 72, "level": 2}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 18: Showing entities not consolidated but disclosed in the consolidated summary statement", "metadata": {"headings": [{"headings_0": {"content": "Table 18: Showing entities not consolidated but disclosed in the consolidated summary statement", "page": 72, "level": 5}}, {"headings_1": {"content": "A review of the consolidated summary statement of performance of Public", "page": 72, "level": 2}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Post Bank Uganda Limited", ""], ["2", "Uganda Crane Industries Limited", ""], ["3", "Uganda Air Cargo Corporation", ""], ["6", "Bank of Uganda Capitalization", ""], ["5", "Amber House", "Evidence of Government controlling interest not obtained"], ["6", "Uganda Railways Corporation", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 18: Showing entities not consolidated but disclosed in the consolidated summary statement", "page": 72, "level": 5}}, {"headings_1": {"content": "A review of the consolidated summary statement of performance of Public", "page": 72, "level": 2}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/N", "Enterprise", "Remarks"], "type": "table"}}, {"content": "62", "metadata": {"headings": [{"headings_0": {"content": "Table 18: Showing entities not consolidated but disclosed in the consolidated summary statement", "page": 72, "level": 5}}, {"headings_1": {"content": "A review of the consolidated summary statement of performance of Public", "page": 72, "level": 2}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["7", "Uganda Energy Credit Capitalization Co. Limited", ""], ["8", "Uganda Refinery Holding Company", ""], ["9", "Munyonyo Common Wealth Resort", "Evidence of Government controlling interest not obtained"], ["10", "Phoenix Logistics", "Evidence of Government controlling interest not obtained"], ["11", "Uganda Telecom Limited", "Evidence of Government controlling interest not obtained"], ["12", "LAP Textile Limited", "Evidence of Government controlling interest not obtained"], ["13", "J & M Airport Road Hotel", "Evidence of Government controlling interest not obtained"], ["14", "Uganda Wildlife Authority", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 18: Showing entities not consolidated but disclosed in the consolidated summary statement", "page": 72, "level": 5}}, {"headings_1": {"content": "A review of the consolidated summary statement of performance of Public", "page": 72, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/N", "Enterprise", "Remarks"], "type": "table"}}, {"content": "b) Missing Entities in the Consolidation which were however not Disclosed", "metadata": {"headings": [{"headings_0": {"content": "b) Missing Entities in the Consolidation which were however not Disclosed", "page": 73, "level": 2}}, {"headings_1": {"content": "Table 18: Showing entities not consolidated but disclosed in the consolidated summary statement", "page": 72, "level": 5}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I further noted that 11 entities which qualify for consolidation as statutory corporations", "metadata": {"headings": [{"headings_0": {"content": "I further noted that 11 entities which qualify for consolidation as statutory corporations", "page": 73, "level": 2}}, {"headings_1": {"content": "b) Missing Entities in the Consolidation which were however not Disclosed", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "and state enterprises were neither reported nor disclosed in the consolidated summary", "metadata": {"headings": [{"headings_0": {"content": "I further noted that 11 entities which qualify for consolidation as statutory corporations", "page": 73, "level": 2}}, {"headings_1": {"content": "b) Missing Entities in the Consolidation which were however not Disclosed", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "statement of performance contrary to the provisions in the PFMA as indicated in the", "metadata": {"headings": [{"headings_0": {"content": "statement of performance contrary to the provisions in the PFMA as indicated in the", "page": 73, "level": 2}}, {"headings_1": {"content": "I further noted that 11 entities which qualify for consolidation as statutory corporations", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "table below;", "metadata": {"headings": [{"headings_0": {"content": "statement of performance contrary to the provisions in the PFMA as indicated in the", "page": 73, "level": 2}}, {"headings_1": {"content": "I further noted that 11 entities which qualify for consolidation as statutory corporations", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 19: Showing entities not reported or disclosed in the consolidated summary statement", "metadata": {"headings": [{"headings_0": {"content": "Table 19: Showing entities not reported or disclosed in the consolidated summary statement", "page": 73, "level": 5}}, {"headings_1": {"content": "statement of performance contrary to the provisions in the PFMA as indicated in the", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Nakivubo War Memorial Stadium", "Reported last year"], ["2", "Uganda Wildlife Conservation education Centre", "Reported last year"], ["3", "Uganda National Oil Company Limited", "Also not disclosed in prior year"], ["4", "The Microfinance Support Centre Ltd (Dec 2019)", "Disclosed in prior year"], ["5", "Uganda Broadcasting Corporation", "Reported last year"], ["6", "Soroti Fruits Limited", "Also not disclosed in prior year"], ["7", "Uganda National Cultural Centre", "Reported last year"], ["8", "Electricity Regulatory Authority", "Reported last year"], ["9", "Atomic Energy Council", "Reported last year"], ["9", "Management Training and Advisory Centre (MTAC)", "Reported last year"], ["11", "Hotel and Tourism Training Institute", "Disclosed in prior year"]], "metadata": {"headings": [{"headings_0": {"content": "Table 19: Showing entities not reported or disclosed in the consolidated summary statement", "page": 73, "level": 5}}, {"headings_1": {"content": "statement of performance contrary to the provisions in the PFMA as indicated in the", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["S/N", "Enterprise", "Remarks"], "type": "table"}}, {"content": "c) Consolidation of Un-qualifying Entities", "metadata": {"headings": [{"headings_0": {"content": "c) Consolidation of Un-qualifying Entities", "page": 73, "level": 2}}, {"headings_1": {"content": "Table 19: Showing entities not reported or disclosed in the consolidated summary statement", "page": 73, "level": 5}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I also noted that included in the consolidated summary statement under the Financial Sector section is Tropical Bank with a recorded net worth of UGX.31.158bn and", "metadata": {"headings": [{"headings_0": {"content": "I also noted that included in the consolidated summary statement under the Financial Sector section is Tropical Bank with a recorded net worth of UGX.31.158bn and", "page": 73, "level": 4}}, {"headings_1": {"content": "c) Consolidation of Un-qualifying Entities", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Housing Finance Bank with a net worth of UGX.238.225bn. However, the reported Government shareholding is only 0.17% and 49.2%, respectively which disqualifies", "metadata": {"headings": [{"headings_0": {"content": "I also noted that included in the consolidated summary statement under the Financial Sector section is Tropical Bank with a recorded net worth of UGX.31.158bn and", "page": 73, "level": 4}}, {"headings_1": {"content": "c) Consolidation of Un-qualifying Entities", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "these Banks from inclusion on the summary statement of financial performance.", "metadata": {"headings": [{"headings_0": {"content": "these Banks from inclusion on the summary statement of financial performance.", "page": 73, "level": 2}}, {"headings_1": {"content": "I also noted that included in the consolidated summary statement under the Financial Sector section is Tropical Bank with a recorded net worth of UGX.31.158bn and", "page": 73, "level": 4}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "This implies that the consolidated summary statement of financial performance of", "metadata": {"headings": [{"headings_0": {"content": "This implies that the consolidated summary statement of financial performance of", "page": 73, "level": 2}}, {"headings_1": {"content": "these Banks from inclusion on the summary statement of financial performance.", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "public corporations and state enterprises is incomplete and does not reflect the \n63", "metadata": {"headings": [{"headings_0": {"content": "This implies that the consolidated summary statement of financial performance of", "page": 73, "level": 2}}, {"headings_1": {"content": "these Banks from inclusion on the summary statement of financial performance.", "page": 73, "level": 2}}, [{"headings_0": {"content": "This implies that the consolidated summary statement of financial performance of", "page": 73, "level": 2}}, {"headings_1": {"content": "these Banks from inclusion on the summary statement of financial performance.", "page": 73, "level": 2}}]], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "accurate status of Government ownership and interest in Public Corporations, State", "metadata": {"headings": [{"headings_0": {"content": "accurate status of Government ownership and interest in Public Corporations, State", "page": 74, "level": 2}}, {"headings_1": {"content": "This implies that the consolidated summary statement of financial performance of", "page": 73, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Enterprises and Companies.", "metadata": {"headings": [{"headings_0": {"content": "accurate status of Government ownership and interest in Public Corporations, State", "page": 74, "level": 2}}, {"headings_1": {"content": "This implies that the consolidated summary statement of financial performance of", "page": 73, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Management explained that the Accountant General each year issues an end of year", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the Accountant General each year issues an end of year", "page": 74, "level": 2}}, {"headings_1": {"content": "accurate status of Government ownership and interest in Public Corporations, State", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "circular which clearly spells out the timelines for submission in accordance with the", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the Accountant General each year issues an end of year", "page": 74, "level": 2}}, {"headings_1": {"content": "accurate status of Government ownership and interest in Public Corporations, State", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "PFMA 2015 requirements. However, some Public Corporations did not submit Financial Statements for consolidation. However, the affected entities were notified to ensure", "metadata": {"headings": [{"headings_0": {"content": "PFMA 2015 requirements. However, some Public Corporations did not submit Financial Statements for consolidation. However, the affected entities were notified to ensure", "page": 74, "level": 4}}, {"headings_1": {"content": "Management explained that the Accountant General each year issues an end of year", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "submission in the right format for financial reporting for consolidation.", "metadata": {"headings": [{"headings_0": {"content": "PFMA 2015 requirements. However, some Public Corporations did not submit Financial Statements for consolidation. However, the affected entities were notified to ensure", "page": 74, "level": 4}}, {"headings_1": {"content": "Management explained that the Accountant General each year issues an end of year", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised Government to issue comprehensive guidelines in respect of entities to be", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to issue comprehensive guidelines in respect of entities to be", "page": 74, "level": 2}}, {"headings_1": {"content": "PFMA 2015 requirements. However, some Public Corporations did not submit Financial Statements for consolidation. However, the affected entities were notified to ensure", "page": 74, "level": 4}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "consolidated in the summary statement of performance, and timelines for the entire", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to issue comprehensive guidelines in respect of entities to be", "page": 74, "level": 2}}, {"headings_1": {"content": "PFMA 2015 requirements. However, some Public Corporations did not submit Financial Statements for consolidation. However, the affected entities were notified to ensure", "page": 74, "level": 4}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "consolidation process to ensure compliance with the requirements of PFMA, 2015.", "metadata": {"headings": [{"headings_0": {"content": "consolidation process to ensure compliance with the requirements of PFMA, 2015.", "page": 74, "level": 2}}, {"headings_1": {"content": "I advised Government to issue comprehensive guidelines in respect of entities to be", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2.3.2 Financial Performance of Public Corporations and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "2.3.2 Financial Performance of Public Corporations and State Enterprises", "page": 74, "level": 2}}, {"headings_1": {"content": "consolidation process to ensure compliance with the requirements of PFMA, 2015.", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The Government of Uganda (GoU) owns shares in a number of State Enterprises. These", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda (GoU) owns shares in a number of State Enterprises. These", "page": 74, "level": 2}}, {"headings_1": {"content": "2.3.2 Financial Performance of Public Corporations and State Enterprises", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "enterprises, which are independently managed, are supposed to operate efficiently, make", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda (GoU) owns shares in a number of State Enterprises. These", "page": 74, "level": 2}}, {"headings_1": {"content": "2.3.2 Financial Performance of Public Corporations and State Enterprises", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "profits and pay dividends to Government. Their financial performance is therefore of interest", "metadata": {"headings": [{"headings_0": {"content": "profits and pay dividends to Government. Their financial performance is therefore of interest", "page": 74, "level": 2}}, {"headings_1": {"content": "The Government of Uganda (GoU) owns shares in a number of State Enterprises. These", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "to Government. \nAs noted in my previous report, the Government Consolidated Summary Statement of", "metadata": {"headings": [{"headings_0": {"content": "profits and pay dividends to Government. Their financial performance is therefore of interest", "page": 74, "level": 2}}, {"headings_1": {"content": "The Government of Uganda (GoU) owns shares in a number of State Enterprises. These", "page": 74, "level": 2}}, [{"headings_0": {"content": "profits and pay dividends to Government. Their financial performance is therefore of interest", "page": 74, "level": 2}}, {"headings_1": {"content": "The Government of Uganda (GoU) owns shares in a number of State Enterprises. These", "page": 74, "level": 2}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "financial performance of public corporations and State enterprises only reports on; Government shareholding, total income, total expenditure, dividends declared, retained earnings, and net worth of entities. However, key performance assessment parameters,", "metadata": {"headings": [{"headings_0": {"content": "financial performance of public corporations and State enterprises only reports on; Government shareholding, total income, total expenditure, dividends declared, retained earnings, and net worth of entities. However, key performance assessment parameters,", "page": 74, "level": 4}}, {"headings_1": {"content": "profits and pay dividends to Government. Their financial performance is therefore of interest", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "such as; profitability, return on assets, liquidity assessment, long-term debt, and interest cover were not reported on. As a result, I computed these ratios for further analysis of performance of entities using audited financial statements.", "metadata": {"headings": [{"headings_0": {"content": "financial performance of public corporations and State enterprises only reports on; Government shareholding, total income, total expenditure, dividends declared, retained earnings, and net worth of entities. However, key performance assessment parameters,", "page": 74, "level": 4}}, {"headings_1": {"content": "profits and pay dividends to Government. Their financial performance is therefore of interest", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Out of the 46 State Enterprises, 4 financial institutions, including; Pride Micro Finance, Post", "metadata": {"headings": [{"headings_0": {"content": "Out of the 46 State Enterprises, 4 financial institutions, including; Pride Micro Finance, Post", "page": 74, "level": 2}}, {"headings_1": {"content": "financial performance of public corporations and State enterprises only reports on; Government shareholding, total income, total expenditure, dividends declared, retained earnings, and net worth of entities. However, key performance assessment parameters,", "page": 74, "level": 4}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Bank Uganda Limited, Uganda Development Bank and The Microfinance Support Centre Ltd, were assessed for the period ending 31 st December 2019 due to the fact that their financial years do not follow the Government financial year end of 30 th June. In addition, 20 entities such as; Nakivubo War Memorial Stadium, National Enterprise Corporation, Uganda Air Cargo Corporation, Uganda Broadcasting Corporation, Uganda Property Holding, Uganda Seeds Limited, Uganda Crane Industries Ltd, Uganda Livestock Industries, National Housing", "metadata": {"headings": [{"headings_0": {"content": "Out of the 46 State Enterprises, 4 financial institutions, including; Pride Micro Finance, Post", "page": 74, "level": 2}}, {"headings_1": {"content": "financial performance of public corporations and State enterprises only reports on; Government shareholding, total income, total expenditure, dividends declared, retained earnings, and net worth of entities. However, key performance assessment parameters,", "page": 74, "level": 4}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "and Construction Company Limited, and Uganda Communications Commission among", "metadata": {"headings": [{"headings_0": {"content": "and Construction Company Limited, and Uganda Communications Commission among", "page": 74, "level": 2}}, {"headings_1": {"content": "Out of the 46 State Enterprises, 4 financial institutions, including; Pride Micro Finance, Post", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "others, were not sampled for assessment because they had not submitted audited accounts at the time of concluding this review. \nI noted the following;", "metadata": {"headings": [{"headings_0": {"content": "and Construction Company Limited, and Uganda Communications Commission among", "page": 74, "level": 2}}, {"headings_1": {"content": "Out of the 46 State Enterprises, 4 financial institutions, including; Pride Micro Finance, Post", "page": 74, "level": 2}}, [{"headings_0": {"content": "and Construction Company Limited, and Uganda Communications Commission among", "page": 74, "level": 2}}, {"headings_1": {"content": "Out of the 46 State Enterprises, 4 financial institutions, including; Pride Micro Finance, Post", "page": 74, "level": 2}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "a) Profitability of Enterprises", "metadata": {"headings": [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 74, "level": 2}}, {"headings_1": {"content": "and Construction Company Limited, and Uganda Communications Commission among", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that eight (8) out of the 13 State Enterprises analysed made profits/surplus in", "metadata": {"headings": [{"headings_0": {"content": "I noted that eight (8) out of the 13 State Enterprises analysed made profits/surplus in", "page": 74, "level": 2}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the year under review, as shown in the table below; \n64", "metadata": {"headings": [{"headings_0": {"content": "I noted that eight (8) out of the 13 State Enterprises analysed made profits/surplus in", "page": 74, "level": 2}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 74, "level": 2}}, [{"headings_0": {"content": "I noted that eight (8) out of the 13 State Enterprises analysed made profits/surplus in", "page": 74, "level": 2}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 74, "level": 2}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 20: Showing profitability of enterprises", "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing profitability of enterprises", "page": 75, "level": 5}}, {"headings_1": {"content": "I noted that eight (8) out of the 13 State Enterprises analysed made profits/surplus in", "page": 74, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [[null, null, "**2019/20**", "**2018/19**"], ["1", "National Water and Sewerage Corporation (NWSC)", "27,443,368,000", "85,700,275,000"], ["2", "Pride Micro Finance (Dec 2019)", "12,788,216,000", "15,111,855,000"], ["3", "Uganda Development Bank Limited", "10,140,259,000", "9,486,394,000"], ["4", "Post Bank Uganda Limited (Dec 2019)", "8,384,996,117", "3,498,702,610"], ["5", "Uganda Printing and Publishing Corporation", "4,220,043,755", "1,031,271,337"], ["6", "New Vision Printing and Publishing Company Limited", "2,661,368,000", "2,128,773,000"], ["7", "Nile Hotel International Limited", "1,241,750,274", "1,225,769,111"], ["8", "Uganda Post Limited", "197,193,000", "188,856,000"], ["9", "Mandela National Stadium", "(295,328,725)", "(137,505,004)"], ["10", "Kilembe Mines Limited", "(2,807,114,772)", "(2,321,001,684)"], ["11", "Soroti Fruits Limited", "(6,682,649,000)", "(2,321,001,684)"], ["12", "Uganda Railways Corporation", "(61,385,059,000)", "(40,622,248,000)"], ["13", "Uganda National Airlines Company Limited", "(102,442,029,000)", "(15,339,425,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing profitability of enterprises", "page": 75, "level": 5}}, {"headings_1": {"content": "I noted that eight (8) out of the 13 State Enterprises analysed made profits/surplus in", "page": 74, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Entity", "Profit After Tax / Surplus for the year", "None"], "type": "table"}}, {"content": "Seven (7) entities had their performance reduce compared to the previous year due to", "metadata": {"headings": [{"headings_0": {"content": "Seven (7) entities had their performance reduce compared to the previous year due to", "page": 75, "level": 2}}, {"headings_1": {"content": "Table 20: Showing profitability of enterprises", "page": 75, "level": 5}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the impact of Covid-19 in the last half of the financial year. The worst performing State Enterprises were Uganda National Airlines Company Limited, Uganda Railways", "metadata": {"headings": [{"headings_0": {"content": "Seven (7) entities had their performance reduce compared to the previous year due to", "page": 75, "level": 2}}, {"headings_1": {"content": "Table 20: Showing profitability of enterprises", "page": 75, "level": 5}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Corporation (URC) and Soroti Fuits Limited with losses of UGX.102.4bn, UGX.61.4bn", "metadata": {"headings": [{"headings_0": {"content": "Corporation (URC) and Soroti Fuits Limited with losses of UGX.102.4bn, UGX.61.4bn", "page": 75, "level": 2}}, {"headings_1": {"content": "Seven (7) entities had their performance reduce compared to the previous year due to", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "and UGX.6.68bn respectively.", "metadata": {"headings": [{"headings_0": {"content": "Corporation (URC) and Soroti Fuits Limited with losses of UGX.102.4bn, UGX.61.4bn", "page": 75, "level": 2}}, {"headings_1": {"content": "Seven (7) entities had their performance reduce compared to the previous year due to", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I further noted that Enterprises including Mandela National Stadium, Kilembe Mines,", "metadata": {"headings": [{"headings_0": {"content": "I further noted that Enterprises including Mandela National Stadium, Kilembe Mines,", "page": 75, "level": 2}}, {"headings_1": {"content": "Corporation (URC) and Soroti Fuits Limited with losses of UGX.102.4bn, UGX.61.4bn", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Soroti Fruits Limited, Uganda Railways Corporation and Uganda National Airlines Company Limited had negative retained earnings/accumulated deficits as at the end of", "metadata": {"headings": [{"headings_0": {"content": "I further noted that Enterprises including Mandela National Stadium, Kilembe Mines,", "page": 75, "level": 2}}, {"headings_1": {"content": "Corporation (URC) and Soroti Fuits Limited with losses of UGX.102.4bn, UGX.61.4bn", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "the financial year. This may affect the entities\u2019 ability to meet future obligations or", "metadata": {"headings": [{"headings_0": {"content": "the financial year. This may affect the entities\u2019 ability to meet future obligations or", "page": 75, "level": 2}}, {"headings_1": {"content": "I further noted that Enterprises including Mandela National Stadium, Kilembe Mines,", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "investments.", "metadata": {"headings": [{"headings_0": {"content": "the financial year. This may affect the entities\u2019 ability to meet future obligations or", "page": 75, "level": 2}}, {"headings_1": {"content": "I further noted that Enterprises including Mandela National Stadium, Kilembe Mines,", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the entities to develop clear strategies to improve operations and adopt", "metadata": {"headings": [{"headings_0": {"content": "I advised the entities to develop clear strategies to improve operations and adopt", "page": 75, "level": 2}}, {"headings_1": {"content": "the financial year. This may affect the entities\u2019 ability to meet future obligations or", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "efficient financial management practices to lower deductions on income. Government should also consider recapitalizing the most affected entities to revamp their viability.", "metadata": {"headings": [{"headings_0": {"content": "I advised the entities to develop clear strategies to improve operations and adopt", "page": 75, "level": 2}}, {"headings_1": {"content": "the financial year. This may affect the entities\u2019 ability to meet future obligations or", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "b) Return on Assets", "metadata": {"headings": [{"headings_0": {"content": "b) Return on Assets", "page": 75, "level": 2}}, {"headings_1": {"content": "I advised the entities to develop clear strategies to improve operations and adopt", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The Return on Assets (ROA) shows the percentage of how profitable a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will generally have lower return on assets, ROAs below 5% are generally", "metadata": {"headings": [{"headings_0": {"content": "The Return on Assets (ROA) shows the percentage of how profitable a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will generally have lower return on assets, ROAs below 5% are generally", "page": 75, "level": 4}}, {"headings_1": {"content": "b) Return on Assets", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "considered inadequate. \nApart from New Vision Printing and Publishing Company Limited and Pride Micro", "metadata": {"headings": [{"headings_0": {"content": "The Return on Assets (ROA) shows the percentage of how profitable a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will generally have lower return on assets, ROAs below 5% are generally", "page": 75, "level": 4}}, {"headings_1": {"content": "b) Return on Assets", "page": 75, "level": 2}}, [{"headings_0": {"content": "The Return on Assets (ROA) shows the percentage of how profitable a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will generally have lower return on assets, ROAs below 5% are generally", "page": 75, "level": 4}}, {"headings_1": {"content": "b) Return on Assets", "page": 75, "level": 2}}]], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Finance the rest registered a poor performance on ROA.", "metadata": {"headings": [{"headings_0": {"content": "Finance the rest registered a poor performance on ROA.", "page": 75, "level": 2}}, {"headings_1": {"content": "The Return on Assets (ROA) shows the percentage of how profitable a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will generally have lower return on assets, ROAs below 5% are generally", "page": 75, "level": 4}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "65", "metadata": {"headings": [{"headings_0": {"content": "Finance the rest registered a poor performance on ROA.", "page": 75, "level": 2}}, {"headings_1": {"content": "The Return on Assets (ROA) shows the percentage of how profitable a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will generally have lower return on assets, ROAs below 5% are generally", "page": 75, "level": 4}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 21: Showing returns on assets", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Showing returns on assets", "page": 76, "level": 5}}, {"headings_1": {"content": "Finance the rest registered a poor performance on ROA.", "page": 75, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [[null, null, "**2019/20**", "**2018/19**"], ["1.", "Pride Micro Finance (Dec 2019)", "5.94", "5.67"], ["2.", "New Vision Printing and Publishing Company Limited", "5.28", "4.42"], ["3.", "Uganda Development Bank Limited", "3.59", "2.84"], ["4.", "Post Bank Uganda Limited (Dec 2019)", "2.84", "0.92"], ["5.", "Uganda Printing and Publishing Corporation", "2.16", "5.87"], ["6.", "National Water and Sewerage Corporation", "1.45", "3.53"], ["7.", "Nile Hotel International Limited", "0.67", "0.58"], ["8.", "Uganda Post Limited", "0.29", "0.2"], ["9.", "Mandela National Stadium", "-0.16", "0.08"], ["Uganda Railways Corporation", "-1.66", "(1.09)", null], ["11.", "Kilembe Mines Limited", "-6.72", "(5.81)"], ["12.", "Soroti Fruits Limited", "-14.97", "(4.96)"], ["Uganda National Airlines Company Limited", "-16.59", "(5.57)", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 21: Showing returns on assets", "page": 76, "level": 5}}, {"headings_1": {"content": "Finance the rest registered a poor performance on ROA.", "page": 75, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "Return On Asset %", "None"], "type": "table"}}, {"content": "10. \n13.", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Showing returns on assets", "page": 76, "level": 5}}, {"headings_1": {"content": "Finance the rest registered a poor performance on ROA.", "page": 75, "level": 2}}, [{"headings_0": {"content": "Table 21: Showing returns on assets", "page": 76, "level": 5}}, {"headings_1": {"content": "Finance the rest registered a poor performance on ROA.", "page": 75, "level": 2}}]], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "c) Dividends", "metadata": {"headings": [{"headings_0": {"content": "c) Dividends", "page": 76, "level": 2}}, {"headings_1": {"content": "Table 21: Showing returns on assets", "page": 76, "level": 5}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I observed that, out of the 26 enterprises assessed, only New Vision Printing and Publishing Company Limited and Nile Hotel International Limited proposed a dividend", "metadata": {"headings": [{"headings_0": {"content": "I observed that, out of the 26 enterprises assessed, only New Vision Printing and Publishing Company Limited and Nile Hotel International Limited proposed a dividend", "page": 76, "level": 4}}, {"headings_1": {"content": "c) Dividends", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "pay-out of UGX.1,377,000,000 and UGX.124,175,027, respectively. In the year under", "metadata": {"headings": [{"headings_0": {"content": "I observed that, out of the 26 enterprises assessed, only New Vision Printing and Publishing Company Limited and Nile Hotel International Limited proposed a dividend", "page": 76, "level": 4}}, {"headings_1": {"content": "c) Dividends", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "review, New Vision Printing and Publishing Company Limited paid out dividends", "metadata": {"headings": [{"headings_0": {"content": "review, New Vision Printing and Publishing Company Limited paid out dividends", "page": 76, "level": 2}}, {"headings_1": {"content": "I observed that, out of the 26 enterprises assessed, only New Vision Printing and Publishing Company Limited and Nile Hotel International Limited proposed a dividend", "page": 76, "level": 4}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "declared for the previous year totalling UGX.879,827,000. \nThe Enterprises attributed the non-payment of dividends to the loss making positions and retention of funds to fund planned investments/projects. \nI advised Government to ensure that profit making enterprises pay dividends to", "metadata": {"headings": [{"headings_0": {"content": "review, New Vision Printing and Publishing Company Limited paid out dividends", "page": 76, "level": 2}}, {"headings_1": {"content": "I observed that, out of the 26 enterprises assessed, only New Vision Printing and Publishing Company Limited and Nile Hotel International Limited proposed a dividend", "page": 76, "level": 4}}, [{"headings_0": {"content": "review, New Vision Printing and Publishing Company Limited paid out dividends", "page": 76, "level": 2}}, {"headings_1": {"content": "I observed that, out of the 26 enterprises assessed, only New Vision Printing and Publishing Company Limited and Nile Hotel International Limited proposed a dividend", "page": 76, "level": 4}}], [{"headings_0": {"content": "review, New Vision Printing and Publishing Company Limited paid out dividends", "page": 76, "level": 2}}, {"headings_1": {"content": "I observed that, out of the 26 enterprises assessed, only New Vision Printing and Publishing Company Limited and Nile Hotel International Limited proposed a dividend", "page": 76, "level": 4}}]], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Government. In the event of retention, it should properly authorised through", "metadata": {"headings": [{"headings_0": {"content": "Government. In the event of retention, it should properly authorised through", "page": 76, "level": 2}}, {"headings_1": {"content": "review, New Vision Printing and Publishing Company Limited paid out dividends", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Parliament.", "metadata": {"headings": [{"headings_0": {"content": "Government. In the event of retention, it should properly authorised through", "page": 76, "level": 2}}, {"headings_1": {"content": "review, New Vision Printing and Publishing Company Limited paid out dividends", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "d) Liquidity Assessment", "metadata": {"headings": [{"headings_0": {"content": "d) Liquidity Assessment", "page": 76, "level": 2}}, {"headings_1": {"content": "Government. In the event of retention, it should properly authorised through", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I analysed the ability of State enterprises to meet their short-term financial obligations by comparing the current assets and current liabilities using the Current Ratio. The ratio of Current Assets to Current Liabilities between 1.5 and 2 is desirable, although", "metadata": {"headings": [{"headings_0": {"content": "I analysed the ability of State enterprises to meet their short-term financial obligations by comparing the current assets and current liabilities using the Current Ratio. The ratio of Current Assets to Current Liabilities between 1.5 and 2 is desirable, although", "page": 76, "level": 4}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "acceptable current ratios vary between industrial sectors. \nI noted that 6 entities were above the ideal threshold, implying that they are able to", "metadata": {"headings": [{"headings_0": {"content": "I analysed the ability of State enterprises to meet their short-term financial obligations by comparing the current assets and current liabilities using the Current Ratio. The ratio of Current Assets to Current Liabilities between 1.5 and 2 is desirable, although", "page": 76, "level": 4}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 76, "level": 2}}, [{"headings_0": {"content": "I analysed the ability of State enterprises to meet their short-term financial obligations by comparing the current assets and current liabilities using the Current Ratio. The ratio of Current Assets to Current Liabilities between 1.5 and 2 is desirable, although", "page": 76, "level": 4}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 76, "level": 2}}]], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "meet their liabilities as they fall due. Although five (5) of these enterprises had very", "metadata": {"headings": [{"headings_0": {"content": "meet their liabilities as they fall due. Although five (5) of these enterprises had very", "page": 76, "level": 2}}, {"headings_1": {"content": "I analysed the ability of State enterprises to meet their short-term financial obligations by comparing the current assets and current liabilities using the Current Ratio. The ratio of Current Assets to Current Liabilities between 1.5 and 2 is desirable, although", "page": 76, "level": 4}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "high ratios exceeding 2, with Soroti Fruits Limited posting a very high ratio of 122, this may imply that there are not adequately managing their current assets to generate profits. Four (4) entities had ratios below 1.5 and may have a challenge of paying their obligations as they fall due. \n66", "metadata": {"headings": [{"headings_0": {"content": "meet their liabilities as they fall due. Although five (5) of these enterprises had very", "page": 76, "level": 2}}, {"headings_1": {"content": "I analysed the ability of State enterprises to meet their short-term financial obligations by comparing the current assets and current liabilities using the Current Ratio. The ratio of Current Assets to Current Liabilities between 1.5 and 2 is desirable, although", "page": 76, "level": 4}}, [{"headings_0": {"content": "meet their liabilities as they fall due. Although five (5) of these enterprises had very", "page": 76, "level": 2}}, {"headings_1": {"content": "I analysed the ability of State enterprises to meet their short-term financial obligations by comparing the current assets and current liabilities using the Current Ratio. The ratio of Current Assets to Current Liabilities between 1.5 and 2 is desirable, although", "page": 76, "level": 4}}]], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 22: Showing enterprise liquidity", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Showing enterprise liquidity", "page": 77, "level": 5}}, {"headings_1": {"content": "meet their liabilities as they fall due. Although five (5) of these enterprises had very", "page": 76, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [[null, null, "**2019/20**", "**2018/19**"], ["1.", "Soroti Fruits Limited", "122.38", "12.26"], ["2.", "Nile Hotel International Limited", "9.79", "10.66"], ["3.", "Uganda National Airlines Company Limited", "6.10", "29.23"], ["4.", "Uganda Railways Corporation", "3.09", "4.29"], ["5.", "New Vision Printing and Publishing Company Limited", "2.68", "4.21"], ["6.", "Uganda Printing and Publishing Corporation", "1.77", "0.82"], ["7.", "Kilembe Mines Limited", "1.30", "1.66"], ["8.", "Uganda Post Limited", "1.19", "1.13"], ["9.", "National Water and Sewerage Corporation", "1.18", "1.80"], ["Mandela National Stadium", "0.49", "0.54", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Showing enterprise liquidity", "page": 77, "level": 5}}, {"headings_1": {"content": "meet their liabilities as they fall due. Although five (5) of these enterprises had very", "page": 76, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Entity", "Current Ratio", "None"], "type": "table"}}, {"content": "10. \nI advised Government to follow up and ensure management of these entities", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Showing enterprise liquidity", "page": 77, "level": 5}}, {"headings_1": {"content": "meet their liabilities as they fall due. Although five (5) of these enterprises had very", "page": 76, "level": 2}}, [{"headings_0": {"content": "Table 22: Showing enterprise liquidity", "page": 77, "level": 5}}, {"headings_1": {"content": "meet their liabilities as they fall due. Although five (5) of these enterprises had very", "page": 76, "level": 2}}]], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "strengthen their Treasury/working capital management strategies to ensure speedy", "metadata": {"headings": [{"headings_0": {"content": "strengthen their Treasury/working capital management strategies to ensure speedy", "page": 77, "level": 2}}, {"headings_1": {"content": "Table 22: Showing enterprise liquidity", "page": 77, "level": 5}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "collection of debts and reduction of liabilities.", "metadata": {"headings": [{"headings_0": {"content": "strengthen their Treasury/working capital management strategies to ensure speedy", "page": 77, "level": 2}}, {"headings_1": {"content": "Table 22: Showing enterprise liquidity", "page": 77, "level": 5}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "e) Long-term Debt", "metadata": {"headings": [{"headings_0": {"content": "e) Long-term Debt", "page": 77, "level": 2}}, {"headings_1": {"content": "strengthen their Treasury/working capital management strategies to ensure speedy", "page": 77, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Public Corporations and State Enterprises should be able to meet their long-term debt obligations. Gearing (debt) ratios measure the proportion of the enterprises\u2019 assets that are financed by debt. Although the risk levels vary from industry to industry, a debt ratio of more than 50% is considered undesirable. I noted that 10 State", "metadata": {"headings": [{"headings_0": {"content": "Public Corporations and State Enterprises should be able to meet their long-term debt obligations. Gearing (debt) ratios measure the proportion of the enterprises\u2019 assets that are financed by debt. Although the risk levels vary from industry to industry, a debt ratio of more than 50% is considered undesirable. I noted that 10 State", "page": 77, "level": 4}}, {"headings_1": {"content": "e) Long-term Debt", "page": 77, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "enterprises had debt ratios of more than 50% implying that their total assets were", "metadata": {"headings": [{"headings_0": {"content": "Public Corporations and State Enterprises should be able to meet their long-term debt obligations. Gearing (debt) ratios measure the proportion of the enterprises\u2019 assets that are financed by debt. Although the risk levels vary from industry to industry, a debt ratio of more than 50% is considered undesirable. I noted that 10 State", "page": 77, "level": 4}}, {"headings_1": {"content": "e) Long-term Debt", "page": 77, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "insufficient to cover their total debt. These included; Insurance Training college,", "metadata": {"headings": [{"headings_0": {"content": "insufficient to cover their total debt. These included; Insurance Training college,", "page": 77, "level": 2}}, {"headings_1": {"content": "Public Corporations and State Enterprises should be able to meet their long-term debt obligations. Gearing (debt) ratios measure the proportion of the enterprises\u2019 assets that are financed by debt. Although the risk levels vary from industry to industry, a debt ratio of more than 50% is considered undesirable. I noted that 10 State", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "UEGCL, UEDCL, Bank of Uganda, Post Bank Uganda, UETCL, Uganda National Oil Company, NWSC, Pride Micro Finance and Uganda Civil Aviation Authority.", "metadata": {"headings": [{"headings_0": {"content": "insufficient to cover their total debt. These included; Insurance Training college,", "page": 77, "level": 2}}, {"headings_1": {"content": "Public Corporations and State Enterprises should be able to meet their long-term debt obligations. Gearing (debt) ratios measure the proportion of the enterprises\u2019 assets that are financed by debt. Although the risk levels vary from industry to industry, a debt ratio of more than 50% is considered undesirable. I noted that 10 State", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Seventeen 17 enterprises had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt. Further analysis noted that 6 enterprises had", "metadata": {"headings": [{"headings_0": {"content": "Seventeen 17 enterprises had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt. Further analysis noted that 6 enterprises had", "page": 77, "level": 4}}, {"headings_1": {"content": "insufficient to cover their total debt. These included; Insurance Training college,", "page": 77, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "very low gearing levels below 10% indicating availability of untapped source of financing for growth.", "metadata": {"headings": [{"headings_0": {"content": "Seventeen 17 enterprises had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt. Further analysis noted that 6 enterprises had", "page": 77, "level": 4}}, {"headings_1": {"content": "insufficient to cover their total debt. These included; Insurance Training college,", "page": 77, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 23: Showing Enterprise gearing", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Showing Enterprise gearing", "page": 77, "level": 5}}, {"headings_1": {"content": "Seventeen 17 enterprises had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt. Further analysis noted that 6 enterprises had", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [[null, null, "**2019/20**", "**2018/19**"], ["1.", "Insurance Training college", "97.67", "96.16"], ["2.", "Uganda Electricity Generation Company", "89.57", "89.02"], ["3.", "Uganda Electricity Distribution Company Limited", "89.33", "91.01"], ["4.", "Bank of Uganda", "83.06", "80.97"], ["5.", "Post Bank Uganda Limited (Dec 2019)", "82.31", "81.33"], ["6.", "Uganda Electricity Transmission Company Limited", "67.52", "64.95"], ["7.", "Uganda National Oil Company Limited", "64.76", "67.08"], ["8.", "National Water and Sewerage Corporation", "62.83", "58.30"]], "metadata": {"headings": [{"headings_0": {"content": "Table 23: Showing Enterprise gearing", "page": 77, "level": 5}}, {"headings_1": {"content": "Seventeen 17 enterprises had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt. Further analysis noted that 6 enterprises had", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "Debt Ratio (%)", "None"], "type": "table"}}, {"content": "67", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Showing Enterprise gearing", "page": 77, "level": 5}}, {"headings_1": {"content": "Seventeen 17 enterprises had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt. Further analysis noted that 6 enterprises had", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["9.", "Pride Micro Finance (Dec 2019)", "60.05", "58.55"], ["10.", "Civil Aviation Authority", "51.17", "48.88"], ["11.", "Uganda Wildlife authority", "47.66", "43.44"], ["12.", "Uganda Development Bank Limited", "28.56", "31.48"], ["13.", "New Vision Printing and Publishing Company Limited", "28.20", "19.89"], ["14.", "National Drug Authority", "24.88", "26.64"], ["15.", "Uganda Post Limited", "20.62", "21.12"], ["16.", "Uganda Development Corporation (Group)", "18.55", "21.55"], ["17.", "Uganda Energy Credit Capitalization Co. Ltd", "17.64", "26.46"], ["18.", "Uganda Printing and Publishing Corporation", "17.02", "44.22"], ["19.", "Kilembe Mines Limited", "16.17", "14.89"], ["20.", "The Microfinance Support Centre Ltd (Dec 2019)", "12.99", "11.70"], ["21.", "Uganda Wildlife Conservation education Centre", "3.65", "2.81"], ["22.", "Mandela National Stadium", "2.94", "2.53"], ["23.", "Uganda National Airlines Company Limited", "2.37", "0.48"], ["24.", "Uganda Railways Corporation", "2.25", "1.95"], ["25.", "Nile Hotel International Limited", "0.33", "0.25"], ["26.", "Soroti Fruits Limited", "0.07", "0.48"]], "metadata": {"headings": [{"headings_0": {"content": "Table 23: Showing Enterprise gearing", "page": 77, "level": 5}}, {"headings_1": {"content": "Seventeen 17 enterprises had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt. Further analysis noted that 6 enterprises had", "page": 77, "level": 4}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "Debt Ratio (%)", "None"], "type": "table"}}, {"content": "In comparison to the previous year, New Vision Printing and Publishing Company Limited increased its gearing from 19.89% to 28.20%, NWSC also increased from", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Showing Enterprise gearing", "page": 77, "level": 5}}, {"headings_1": {"content": "Seventeen 17 enterprises had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt. Further analysis noted that 6 enterprises had", "page": 77, "level": 4}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "58.30% to 62.83%, UWA from 43.44% to 47.66 while Uganda Printing and Publishing Corporation had reduced gearing by over 27% from the previous year. The rest of the", "metadata": {"headings": [{"headings_0": {"content": "58.30% to 62.83%, UWA from 43.44% to 47.66 while Uganda Printing and Publishing Corporation had reduced gearing by over 27% from the previous year. The rest of the", "page": 78, "level": 4}}, {"headings_1": {"content": "Table 23: Showing Enterprise gearing", "page": 77, "level": 5}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "entities had no notable change in the gearing levels.", "metadata": {"headings": [{"headings_0": {"content": "58.30% to 62.83%, UWA from 43.44% to 47.66 while Uganda Printing and Publishing Corporation had reduced gearing by over 27% from the previous year. The rest of the", "page": 78, "level": 4}}, {"headings_1": {"content": "Table 23: Showing Enterprise gearing", "page": 77, "level": 5}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the enterprises to adopt strategies to increase net operating income, better", "metadata": {"headings": [{"headings_0": {"content": "I advised the enterprises to adopt strategies to increase net operating income, better", "page": 78, "level": 2}}, {"headings_1": {"content": "58.30% to 62.83%, UWA from 43.44% to 47.66 while Uganda Printing and Publishing Corporation had reduced gearing by over 27% from the previous year. The rest of the", "page": 78, "level": 4}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "control of operating expenses and consider easing of the debt burden.", "metadata": {"headings": [{"headings_0": {"content": "I advised the enterprises to adopt strategies to increase net operating income, better", "page": 78, "level": 2}}, {"headings_1": {"content": "58.30% to 62.83%, UWA from 43.44% to 47.66 while Uganda Printing and Publishing Corporation had reduced gearing by over 27% from the previous year. The rest of the", "page": 78, "level": 4}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "f) Interest cover", "metadata": {"headings": [{"headings_0": {"content": "f) Interest cover", "page": 78, "level": 2}}, {"headings_1": {"content": "I advised the enterprises to adopt strategies to increase net operating income, better", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I analysed the interest cover of enterprises that had taken on loans to establish their ability to service the loans through payment of interest. Interest cover looks at how many times a Company\u2019s operating profits exceed its interest payable. A cover of two", "metadata": {"headings": [{"headings_0": {"content": "I analysed the interest cover of enterprises that had taken on loans to establish their ability to service the loans through payment of interest. Interest cover looks at how many times a Company\u2019s operating profits exceed its interest payable. A cover of two", "page": 78, "level": 4}}, {"headings_1": {"content": "f) Interest cover", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "(2) times and above is usually considered to be safe, depending on the nature of", "metadata": {"headings": [{"headings_0": {"content": "I analysed the interest cover of enterprises that had taken on loans to establish their ability to service the loans through payment of interest. Interest cover looks at how many times a Company\u2019s operating profits exceed its interest payable. A cover of two", "page": 78, "level": 4}}, {"headings_1": {"content": "f) Interest cover", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "industry. The implication is that a company is most likely to meet its interest", "metadata": {"headings": [{"headings_0": {"content": "industry. The implication is that a company is most likely to meet its interest", "page": 78, "level": 2}}, {"headings_1": {"content": "I analysed the interest cover of enterprises that had taken on loans to establish their ability to service the loans through payment of interest. Interest cover looks at how many times a Company\u2019s operating profits exceed its interest payable. A cover of two", "page": 78, "level": 4}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "payments.", "metadata": {"headings": [{"headings_0": {"content": "industry. The implication is that a company is most likely to meet its interest", "page": 78, "level": 2}}, {"headings_1": {"content": "I analysed the interest cover of enterprises that had taken on loans to establish their ability to service the loans through payment of interest. Interest cover looks at how many times a Company\u2019s operating profits exceed its interest payable. A cover of two", "page": 78, "level": 4}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I noted that 6 State enterprises were better placed to meet their interest obligations, while 4 were not. The three worst performing State enterprises in this aspect were", "metadata": {"headings": [{"headings_0": {"content": "I noted that 6 State enterprises were better placed to meet their interest obligations, while 4 were not. The three worst performing State enterprises in this aspect were", "page": 78, "level": 4}}, {"headings_1": {"content": "industry. The implication is that a company is most likely to meet its interest", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Uganda National Airlines Company Limited, Uganda Post Limited and Insurance Training College, which may have challenges meeting their interest obligations. \n68", "metadata": {"headings": [{"headings_0": {"content": "I noted that 6 State enterprises were better placed to meet their interest obligations, while 4 were not. The three worst performing State enterprises in this aspect were", "page": 78, "level": 4}}, {"headings_1": {"content": "industry. The implication is that a company is most likely to meet its interest", "page": 78, "level": 2}}, [{"headings_0": {"content": "I noted that 6 State enterprises were better placed to meet their interest obligations, while 4 were not. The three worst performing State enterprises in this aspect were", "page": 78, "level": 4}}, {"headings_1": {"content": "industry. The implication is that a company is most likely to meet its interest", "page": 78, "level": 2}}]], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 24: Showing enterprises' ability to service loan obligations", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Showing enterprises' ability to service loan obligations", "page": 79, "level": 5}}, {"headings_1": {"content": "I noted that 6 State enterprises were better placed to meet their interest obligations, while 4 were not. The three worst performing State enterprises in this aspect were", "page": 78, "level": 4}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["**1.**", "Uganda Railways Corporation", "-61,348,777,000", "36,283,000", "-1690.8"], ["**2.**", "National Water and Sewerage Corporation", "47,667,307,000", "1,685,698,000", "28.3"], ["**3.**", "New Vision Printing and Publishing Company Limited", "5,075,064,000", "180,280,000", "28.2"], ["**4.**", "Civil Aviation Authority", "6,300,470,000", "234,004,000", "26.9"], ["**5.**", "Uganda Printing and Publishing Corporation", "433,743,141", "41,958,229", "10.3"], ["**6.**", "Uganda Electricity Generation Company", "49,457,618,000", "30,989,032,000", "1.6"], ["**7.**", "Insurance Training college", "1,560,075", "1,111,595,193", "0.001"], ["**8.**", "Uganda Post Limited", "283,831,000", "117,774,000", "2.4"], ["**9.**", "Uganda National Airlines Company Limited", "-102,274,002,000", "168,027,000", "-608.7"]], "metadata": {"headings": [{"headings_0": {"content": "Table 24: Showing enterprises' ability to service loan obligations", "page": 79, "level": 5}}, {"headings_1": {"content": "I noted that 6 State enterprises were better placed to meet their interest obligations, while 4 were not. The three worst performing State enterprises in this aspect were", "page": 78, "level": 4}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "Profit Before Interest", "Interest (Financing cost)", "Interest Cover (No. of times)"], "type": "table"}}, {"content": "Through its oversight role, Government should guide and encourage the management", "metadata": {"headings": [{"headings_0": {"content": "Through its oversight role, Government should guide and encourage the management", "page": 79, "level": 2}}, {"headings_1": {"content": "Table 24: Showing enterprises' ability to service loan obligations", "page": 79, "level": 5}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "of these enterprises to limit the amounts of debt to manageable levels, and the acquisition of debts should be guaranteed by improved profitability.", "metadata": {"headings": [{"headings_0": {"content": "Through its oversight role, Government should guide and encourage the management", "page": 79, "level": 2}}, {"headings_1": {"content": "Table 24: Showing enterprises' ability to service loan obligations", "page": 79, "level": 5}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Overall Conclusion/Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Overall Conclusion/Recommendation", "page": 79, "level": 2}}, {"headings_1": {"content": "Through its oversight role, Government should guide and encourage the management", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Whereas Government policy to invest in critical sectors of the economy is commendable, it is important to ensure that such investments are operating efficiently", "metadata": {"headings": [{"headings_0": {"content": "Overall Conclusion/Recommendation", "page": 79, "level": 2}}, {"headings_1": {"content": "Through its oversight role, Government should guide and encourage the management", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "and effectively to be able to meet sector objectives. There is need for Government to strengthen the supervision and monitoring of these entities. The Covid-19 pandemic has affected operations of a number of entities, and Government needs to assess its", "metadata": {"headings": [{"headings_0": {"content": "and effectively to be able to meet sector objectives. There is need for Government to strengthen the supervision and monitoring of these entities. The Covid-19 pandemic has affected operations of a number of entities, and Government needs to assess its", "page": 79, "level": 4}}, {"headings_1": {"content": "Overall Conclusion/Recommendation", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "impact on the critical enterprises and corporations and provide the necessary guidance and assistance. \n69", "metadata": {"headings": [{"headings_0": {"content": "and effectively to be able to meet sector objectives. There is need for Government to strengthen the supervision and monitoring of these entities. The Covid-19 pandemic has affected operations of a number of entities, and Government needs to assess its", "page": 79, "level": 4}}, {"headings_1": {"content": "Overall Conclusion/Recommendation", "page": 79, "level": 2}}, [{"headings_0": {"content": "and effectively to be able to meet sector objectives. There is need for Government to strengthen the supervision and monitoring of these entities. The Covid-19 pandemic has affected operations of a number of entities, and Government needs to assess its", "page": 79, "level": 4}}, {"headings_1": {"content": "Overall Conclusion/Recommendation", "page": 79, "level": 2}}]], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "PART 3: SECTORAL AND LOCAL GOVERNMENTS CROSS CUTTING FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "PART 3: SECTORAL AND LOCAL GOVERNMENTS CROSS CUTTING FINDINGS", "page": 80, "level": 2}}, {"headings_1": {"content": "and effectively to be able to meet sector objectives. There is need for Government to strengthen the supervision and monitoring of these entities. The Covid-19 pandemic has affected operations of a number of entities, and Government needs to assess its", "page": 79, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "This part contains cross cutting key findings noted in the respective sectors and cross cutting", "metadata": {"headings": [{"headings_0": {"content": "This part contains cross cutting key findings noted in the respective sectors and cross cutting", "page": 80, "level": 2}}, {"headings_1": {"content": "PART 3: SECTORAL AND LOCAL GOVERNMENTS CROSS CUTTING FINDINGS", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "service delivery issues in Local Governments.", "metadata": {"headings": [{"headings_0": {"content": "This part contains cross cutting key findings noted in the respective sectors and cross cutting", "page": 80, "level": 2}}, {"headings_1": {"content": "PART 3: SECTORAL AND LOCAL GOVERNMENTS CROSS CUTTING FINDINGS", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.1 Accountability Sector 3.1.1 Unplanned expenditure through Garnishee orders", "metadata": {"headings": [{"headings_0": {"content": "3.1 Accountability Sector 3.1.1 Unplanned expenditure through Garnishee orders", "page": 80, "level": 2}}, {"headings_1": {"content": "This part contains cross cutting key findings noted in the respective sectors and cross cutting", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "In my previous year\u2019s report to Parliament (2018/2019), I noted that a sum of UGX.66.6bn and USD.528,000 was attached by way of garnishee orders against Government and I accordingly advised Government to devise a strategy of managing payment of debts arising out of court awards as a means of limiting recourse to garnishee of Government accounts.", "metadata": {"headings": [{"headings_0": {"content": "In my previous year\u2019s report to Parliament (2018/2019), I noted that a sum of UGX.66.6bn and USD.528,000 was attached by way of garnishee orders against Government and I accordingly advised Government to devise a strategy of managing payment of debts arising out of court awards as a means of limiting recourse to garnishee of Government accounts.", "page": 80, "level": 4}}, {"headings_1": {"content": "3.1 Accountability Sector 3.1.1 Unplanned expenditure through Garnishee orders", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "However, during the year under review, the strategy had not been developed. I noted that garnishee orders against Government have still continued. I observed that three (3) entities", "metadata": {"headings": [{"headings_0": {"content": "However, during the year under review, the strategy had not been developed. I noted that garnishee orders against Government have still continued. I observed that three (3) entities", "page": 80, "level": 4}}, {"headings_1": {"content": "In my previous year\u2019s report to Parliament (2018/2019), I noted that a sum of UGX.66.6bn and USD.528,000 was attached by way of garnishee orders against Government and I accordingly advised Government to devise a strategy of managing payment of debts arising out of court awards as a means of limiting recourse to garnishee of Government accounts.", "page": 80, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "have spent UGX.3,820,666,592 to honour Garnishee orders issued by court. Since this", "metadata": {"headings": [{"headings_0": {"content": "However, during the year under review, the strategy had not been developed. I noted that garnishee orders against Government have still continued. I observed that three (3) entities", "page": 80, "level": 4}}, {"headings_1": {"content": "In my previous year\u2019s report to Parliament (2018/2019), I noted that a sum of UGX.66.6bn and USD.528,000 was attached by way of garnishee orders against Government and I accordingly advised Government to devise a strategy of managing payment of debts arising out of court awards as a means of limiting recourse to garnishee of Government accounts.", "page": 80, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "activity was not provided for in the initial approved budget, the MDAs used funds", "metadata": {"headings": [{"headings_0": {"content": "activity was not provided for in the initial approved budget, the MDAs used funds", "page": 80, "level": 2}}, {"headings_1": {"content": "However, during the year under review, the strategy had not been developed. I noted that garnishee orders against Government have still continued. I observed that three (3) entities", "page": 80, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "appropriated for other activities to honour these obligations.", "metadata": {"headings": [{"headings_0": {"content": "activity was not provided for in the initial approved budget, the MDAs used funds", "page": 80, "level": 2}}, {"headings_1": {"content": "However, during the year under review, the strategy had not been developed. I noted that garnishee orders against Government have still continued. I observed that three (3) entities", "page": 80, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Garnishee orders have affected the implementation of Governments programs as resources budgeted for planned activities are used to honour court orders. As advised last year,", "metadata": {"headings": [{"headings_0": {"content": "Garnishee orders have affected the implementation of Governments programs as resources budgeted for planned activities are used to honour court orders. As advised last year,", "page": 80, "level": 4}}, {"headings_1": {"content": "activity was not provided for in the initial approved budget, the MDAs used funds", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Government should come up with strategies of managing debts to eliminate garnishee orders on Government accounts.", "metadata": {"headings": [{"headings_0": {"content": "Garnishee orders have affected the implementation of Governments programs as resources budgeted for planned activities are used to honour court orders. As advised last year,", "page": 80, "level": 4}}, {"headings_1": {"content": "activity was not provided for in the initial approved budget, the MDAs used funds", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.1.2 Underfunding of the Contingencies Fund - UGX.101.4bn", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Underfunding of the Contingencies Fund - UGX.101.4bn", "page": 80, "level": 2}}, {"headings_1": {"content": "Garnishee orders have affected the implementation of Governments programs as resources budgeted for planned activities are used to honour court orders. As advised last year,", "page": 80, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Section 26(i) of the PFMA 2015 (as amended) provides for replenishment of the Contingencies\u2019 fund with an amount equivalent to 0.5% of the appropriated annual budget of Government of the previous financial year. I observed that the approved budget for the", "metadata": {"headings": [{"headings_0": {"content": "Section 26(i) of the PFMA 2015 (as amended) provides for replenishment of the Contingencies\u2019 fund with an amount equivalent to 0.5% of the appropriated annual budget of Government of the previous financial year. I observed that the approved budget for the", "page": 80, "level": 4}}, {"headings_1": {"content": "3.1.2 Underfunding of the Contingencies Fund - UGX.101.4bn", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "previous financial year (FY2018/2019) was UGX.32,702.8bn, which would translate into", "metadata": {"headings": [{"headings_0": {"content": "Section 26(i) of the PFMA 2015 (as amended) provides for replenishment of the Contingencies\u2019 fund with an amount equivalent to 0.5% of the appropriated annual budget of Government of the previous financial year. I observed that the approved budget for the", "page": 80, "level": 4}}, {"headings_1": {"content": "3.1.2 Underfunding of the Contingencies Fund - UGX.101.4bn", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "funding of UGX.163.51bn in the year under review. I however noted that Parliament only appropriated UGX.62.07bn to the Contingencies fund, causing a deficit of UGX.101.4bn.", "metadata": {"headings": [{"headings_0": {"content": "funding of UGX.163.51bn in the year under review. I however noted that Parliament only appropriated UGX.62.07bn to the Contingencies fund, causing a deficit of UGX.101.4bn.", "page": 80, "level": 4}}, {"headings_1": {"content": "Section 26(i) of the PFMA 2015 (as amended) provides for replenishment of the Contingencies\u2019 fund with an amount equivalent to 0.5% of the appropriated annual budget of Government of the previous financial year. I observed that the approved budget for the", "page": 80, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Underfunding of the Contingencies Fund distorts implementation of the approved budget for the current year as evidenced by requests and approvals of supplementary funding relating to natural disasters and emergencies.", "metadata": {"headings": [{"headings_0": {"content": "funding of UGX.163.51bn in the year under review. I however noted that Parliament only appropriated UGX.62.07bn to the Contingencies fund, causing a deficit of UGX.101.4bn.", "page": 80, "level": 4}}, {"headings_1": {"content": "Section 26(i) of the PFMA 2015 (as amended) provides for replenishment of the Contingencies\u2019 fund with an amount equivalent to 0.5% of the appropriated annual budget of Government of the previous financial year. I observed that the approved budget for the", "page": 80, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Government should secure and explore ways of ring-fencing the funds meant for the", "metadata": {"headings": [{"headings_0": {"content": "Government should secure and explore ways of ring-fencing the funds meant for the", "page": 80, "level": 2}}, {"headings_1": {"content": "funding of UGX.163.51bn in the year under review. I however noted that Parliament only appropriated UGX.62.07bn to the Contingencies fund, causing a deficit of UGX.101.4bn.", "page": 80, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Contingencies Fund.", "metadata": {"headings": [{"headings_0": {"content": "Government should secure and explore ways of ring-fencing the funds meant for the", "page": 80, "level": 2}}, {"headings_1": {"content": "funding of UGX.163.51bn in the year under review. I however noted that Parliament only appropriated UGX.62.07bn to the Contingencies fund, causing a deficit of UGX.101.4bn.", "page": 80, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.1.3 Public debt", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Public debt", "page": 80, "level": 2}}, {"headings_1": {"content": "Government should secure and explore ways of ring-fencing the funds meant for the", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Over the last three (3) years, the amount of public debt has increased from UGX.33.5tn to", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Public debt", "page": 80, "level": 2}}, {"headings_1": {"content": "Government should secure and explore ways of ring-fencing the funds meant for the", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "UGX.56.83tn from June 2017 to June 2020, an increase of almost 70%. The graph below", "metadata": {"headings": [{"headings_0": {"content": "UGX.56.83tn from June 2017 to June 2020, an increase of almost 70%. The graph below", "page": 80, "level": 2}}, {"headings_1": {"content": "3.1.3 Public debt", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "shows the growth trend; \n70 \n60", "metadata": {"headings": [{"headings_0": {"content": "UGX.56.83tn from June 2017 to June 2020, an increase of almost 70%. The graph below", "page": 80, "level": 2}}, {"headings_1": {"content": "3.1.3 Public debt", "page": 80, "level": 2}}, [{"headings_0": {"content": "UGX.56.83tn from June 2017 to June 2020, an increase of almost 70%. The graph below", "page": 80, "level": 2}}, {"headings_1": {"content": "3.1.3 Public debt", "page": 80, "level": 2}}], [{"headings_0": {"content": "UGX.56.83tn from June 2017 to June 2020, an increase of almost 70%. The graph below", "page": 80, "level": 2}}, {"headings_1": {"content": "3.1.3 Public debt", "page": 80, "level": 2}}]], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "GRAPH SHOWING PUBLIC DEBT TREND", "metadata": {"headings": [{"headings_0": {"content": "GRAPH SHOWING PUBLIC DEBT TREND", "page": 81, "level": 5}}, {"headings_1": {"content": "UGX.56.83tn from June 2017 to June 2020, an increase of almost 70%. The graph below", "page": 80, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Domestic debt", "metadata": {"headings": [{"headings_0": {"content": "Domestic debt", "page": 81, "level": 1}}, {"headings_1": {"content": "GRAPH SHOWING PUBLIC DEBT TREND", "page": 81, "level": 5}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "50 Foreign debt", "metadata": {"headings": [{"headings_0": {"content": "50 Foreign debt", "page": 81, "level": 1}}, {"headings_1": {"content": "Domestic debt", "page": 81, "level": 1}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 81, "level": 1}}, {"headings_1": {"content": "50 Foreign debt", "page": 81, "level": 1}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "40 \n30 20 \nPUBLICDEBTINTRILLIONS 10 \n2016 2017 \u2026 2018 2019 2020", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 81, "level": 1}}, {"headings_1": {"content": "50 Foreign debt", "page": 81, "level": 1}}, [{"headings_0": {"content": "Total", "page": 81, "level": 1}}, {"headings_1": {"content": "50 Foreign debt", "page": 81, "level": 1}}], [{"headings_0": {"content": "Total", "page": 81, "level": 1}}, {"headings_1": {"content": "50 Foreign debt", "page": 81, "level": 1}}]], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Source: Treasury Consolidated Financial statements", "metadata": {"headings": [{"headings_0": {"content": "Source: Treasury Consolidated Financial statements", "page": 81, "level": 5}}, {"headings_1": {"content": "Total", "page": 81, "level": 1}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The following matters are particularly highlighted;", "metadata": {"headings": [{"headings_0": {"content": "Source: Treasury Consolidated Financial statements", "page": 81, "level": 5}}, {"headings_1": {"content": "Total", "page": 81, "level": 1}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The International Monetary Fund (IMF) has recommended 50% debt to GDP ratio as the", "metadata": {"headings": [{"headings_0": {"content": "Source: Treasury Consolidated Financial statements", "page": 81, "level": 5}}, {"headings_1": {"content": "Total", "page": 81, "level": 1}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Source: Treasury Consolidated Financial statements", "page": 81, "level": 5}}, {"headings_1": {"content": "Total", "page": 81, "level": 1}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "point of safety for developing countries and currently, Uganda has reached 41% despite", "metadata": {"headings": [{"headings_0": {"content": "point of safety for developing countries and currently, Uganda has reached 41% despite", "page": 81, "level": 2}}, {"headings_1": {"content": "Source: Treasury Consolidated Financial statements", "page": 81, "level": 5}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "rebasing its GDP last year.", "metadata": {"headings": [{"headings_0": {"content": "point of safety for developing countries and currently, Uganda has reached 41% despite", "page": 81, "level": 2}}, {"headings_1": {"content": "Source: Treasury Consolidated Financial statements", "page": 81, "level": 5}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Additionally, the percentage of interest to domestic revenue has reached 13.69%, which is above the recommended cap of 12.5%.\n- Uganda\u2019s credit rating outlook was revised from stable to negative. (Fitch credit rating).", "metadata": {"headings": [{"headings_0": {"content": "point of safety for developing countries and currently, Uganda has reached 41% despite", "page": 81, "level": 2}}, {"headings_1": {"content": "Source: Treasury Consolidated Financial statements", "page": 81, "level": 5}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "The above have had a resultant effect of higher cost of borrowing which may deny future generations the opportunity to sustainably borrow.", "metadata": {"headings": [{"headings_0": {"content": "point of safety for developing countries and currently, Uganda has reached 41% despite", "page": 81, "level": 2}}, {"headings_1": {"content": "Source: Treasury Consolidated Financial statements", "page": 81, "level": 5}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Although Government has attributed the debt increment to the need to cover for both the revenue shortfalls and the rising expenditure needs, I have advised Government to devise a", "metadata": {"headings": [{"headings_0": {"content": "Although Government has attributed the debt increment to the need to cover for both the revenue shortfalls and the rising expenditure needs, I have advised Government to devise a", "page": 81, "level": 4}}, {"headings_1": {"content": "point of safety for developing countries and currently, Uganda has reached 41% despite", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "comprehensive strategy to align revenue mobilisation and fiscal policy management.", "metadata": {"headings": [{"headings_0": {"content": "Although Government has attributed the debt increment to the need to cover for both the revenue shortfalls and the rising expenditure needs, I have advised Government to devise a", "page": 81, "level": 4}}, {"headings_1": {"content": "point of safety for developing countries and currently, Uganda has reached 41% despite", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.1.4 Low level Tax/GDP ratio", "metadata": {"headings": [{"headings_0": {"content": "3.1.4 Low level Tax/GDP ratio", "page": 81, "level": 2}}, {"headings_1": {"content": "Although Government has attributed the debt increment to the need to cover for both the revenue shortfalls and the rising expenditure needs, I have advised Government to devise a", "page": 81, "level": 4}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "According to the International Monetary Fund, developing countries should have a Tax-to- GDP ratio of at least 15%, to ensure that they have the money necessary to invest in the future and achieve sustainable economic growth.", "metadata": {"headings": [{"headings_0": {"content": "3.1.4 Low level Tax/GDP ratio", "page": 81, "level": 2}}, {"headings_1": {"content": "Although Government has attributed the debt increment to the need to cover for both the revenue shortfalls and the rising expenditure needs, I have advised Government to devise a", "page": 81, "level": 4}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I noted, however, that contrary to the above recommendation, Uganda\u2019s Tax/GDP ratio is", "metadata": {"headings": [{"headings_0": {"content": "I noted, however, that contrary to the above recommendation, Uganda\u2019s Tax/GDP ratio is", "page": 81, "level": 2}}, {"headings_1": {"content": "3.1.4 Low level Tax/GDP ratio", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "approximately 12% and had averaged approximately 11% for the last three (3) years compared to an average of 19% for the Sub-Saharan region.", "metadata": {"headings": [{"headings_0": {"content": "I noted, however, that contrary to the above recommendation, Uganda\u2019s Tax/GDP ratio is", "page": 81, "level": 2}}, {"headings_1": {"content": "3.1.4 Low level Tax/GDP ratio", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised Government to critically review the efficiency and effectiveness of the taxation", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to critically review the efficiency and effectiveness of the taxation", "page": 81, "level": 2}}, {"headings_1": {"content": "I noted, however, that contrary to the above recommendation, Uganda\u2019s Tax/GDP ratio is", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "measures and also to widen the tax base with a view of improving revenue collections.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to critically review the efficiency and effectiveness of the taxation", "page": 81, "level": 2}}, {"headings_1": {"content": "I noted, however, that contrary to the above recommendation, Uganda\u2019s Tax/GDP ratio is", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.1.5 Increased Commercial Bank Borrowing with non-fixed interest rates- UGX.2.806tn", "metadata": {"headings": [{"headings_0": {"content": "3.1.5 Increased Commercial Bank Borrowing with non-fixed interest rates- UGX.2.806tn", "page": 81, "level": 2}}, {"headings_1": {"content": "I advised Government to critically review the efficiency and effectiveness of the taxation", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The Medium Term Debt Management Strategy (MTDs) for the FY 2019/2020 provides that in", "metadata": {"headings": [{"headings_0": {"content": "The Medium Term Debt Management Strategy (MTDs) for the FY 2019/2020 provides that in", "page": 81, "level": 2}}, {"headings_1": {"content": "3.1.5 Increased Commercial Bank Borrowing with non-fixed interest rates- UGX.2.806tn", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the medium term, Government shall continue to prioritise concessional financing as the \n71", "metadata": {"headings": [{"headings_0": {"content": "The Medium Term Debt Management Strategy (MTDs) for the FY 2019/2020 provides that in", "page": 81, "level": 2}}, {"headings_1": {"content": "3.1.5 Increased Commercial Bank Borrowing with non-fixed interest rates- UGX.2.806tn", "page": 81, "level": 2}}, [{"headings_0": {"content": "The Medium Term Debt Management Strategy (MTDs) for the FY 2019/2020 provides that in", "page": 81, "level": 2}}, {"headings_1": {"content": "3.1.5 Increased Commercial Bank Borrowing with non-fixed interest rates- UGX.2.806tn", "page": 81, "level": 2}}]], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "preferred means of meeting its financial and development requirements. Concessional loans", "metadata": {"headings": [{"headings_0": {"content": "preferred means of meeting its financial and development requirements. Concessional loans", "page": 82, "level": 2}}, {"headings_1": {"content": "The Medium Term Debt Management Strategy (MTDs) for the FY 2019/2020 provides that in", "page": 81, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "have lower interest rates than the market rates and also provide longer grace periods. \nI observed that loans from Commercial banks that are non-concessional grew from", "metadata": {"headings": [{"headings_0": {"content": "preferred means of meeting its financial and development requirements. Concessional loans", "page": 82, "level": 2}}, {"headings_1": {"content": "The Medium Term Debt Management Strategy (MTDs) for the FY 2019/2020 provides that in", "page": 81, "level": 2}}, [{"headings_0": {"content": "preferred means of meeting its financial and development requirements. Concessional loans", "page": 82, "level": 2}}, {"headings_1": {"content": "The Medium Term Debt Management Strategy (MTDs) for the FY 2019/2020 provides that in", "page": 81, "level": 2}}]], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "UGX.192bn to UGX.2.806tn representing a 1357% spike over the past three financial years. I noted that the contracted loans had very short repayment periods with high-interest rates", "metadata": {"headings": [{"headings_0": {"content": "UGX.192bn to UGX.2.806tn representing a 1357% spike over the past three financial years. I noted that the contracted loans had very short repayment periods with high-interest rates", "page": 82, "level": 4}}, {"headings_1": {"content": "preferred means of meeting its financial and development requirements. Concessional loans", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "as compared to concessional loans.", "metadata": {"headings": [{"headings_0": {"content": "UGX.192bn to UGX.2.806tn representing a 1357% spike over the past three financial years. I noted that the contracted loans had very short repayment periods with high-interest rates", "page": 82, "level": 4}}, {"headings_1": {"content": "preferred means of meeting its financial and development requirements. Concessional loans", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Contracting debt at non-concessional terms has exposed the Government to high-interest", "metadata": {"headings": [{"headings_0": {"content": "Contracting debt at non-concessional terms has exposed the Government to high-interest", "page": 82, "level": 2}}, {"headings_1": {"content": "UGX.192bn to UGX.2.806tn representing a 1357% spike over the past three financial years. I noted that the contracted loans had very short repayment periods with high-interest rates", "page": 82, "level": 4}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "rates and refinancing risk.", "metadata": {"headings": [{"headings_0": {"content": "Contracting debt at non-concessional terms has exposed the Government to high-interest", "page": 82, "level": 2}}, {"headings_1": {"content": "UGX.192bn to UGX.2.806tn representing a 1357% spike over the past three financial years. I noted that the contracted loans had very short repayment periods with high-interest rates", "page": 82, "level": 4}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I have advised Government to not only explore new financing options including instruments", "metadata": {"headings": [{"headings_0": {"content": "I have advised Government to not only explore new financing options including instruments", "page": 82, "level": 2}}, {"headings_1": {"content": "Contracting debt at non-concessional terms has exposed the Government to high-interest", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "with less commercial borrowing, but to also consider reducing fiscal expenditure during periods of revenue under collection.", "metadata": {"headings": [{"headings_0": {"content": "I have advised Government to not only explore new financing options including instruments", "page": 82, "level": 2}}, {"headings_1": {"content": "Contracting debt at non-concessional terms has exposed the Government to high-interest", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.1.6 Under absorption of loans", "metadata": {"headings": [{"headings_0": {"content": "3.1.6 Under absorption of loans", "page": 82, "level": 2}}, {"headings_1": {"content": "I have advised Government to not only explore new financing options including instruments", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A review of the loan disbursements revealed that twelve (12) loans worth UGX.1.373tn reached expiry before disbursing. The energy sector was most affected due to the recurring", "metadata": {"headings": [{"headings_0": {"content": "A review of the loan disbursements revealed that twelve (12) loans worth UGX.1.373tn reached expiry before disbursing. The energy sector was most affected due to the recurring", "page": 82, "level": 4}}, {"headings_1": {"content": "3.1.6 Under absorption of loans", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "unresolved land compensation issues affecting project implementation. \nSuch low levels of performance undermine the attainment of planned development targets and render commitment charges paid amounting to EUR.2.2 Million (UGX.9.5bn) in respect of undisbursed funds nugatory.", "metadata": {"headings": [{"headings_0": {"content": "A review of the loan disbursements revealed that twelve (12) loans worth UGX.1.373tn reached expiry before disbursing. The energy sector was most affected due to the recurring", "page": 82, "level": 4}}, {"headings_1": {"content": "3.1.6 Under absorption of loans", "page": 82, "level": 2}}, [{"headings_0": {"content": "A review of the loan disbursements revealed that twelve (12) loans worth UGX.1.373tn reached expiry before disbursing. The energy sector was most affected due to the recurring", "page": 82, "level": 4}}, {"headings_1": {"content": "3.1.6 Under absorption of loans", "page": 82, "level": 2}}]], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised Government to identify and resolve any bottlenecks hindering the absorption of", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to identify and resolve any bottlenecks hindering the absorption of", "page": 82, "level": 2}}, {"headings_1": {"content": "A review of the loan disbursements revealed that twelve (12) loans worth UGX.1.373tn reached expiry before disbursing. The energy sector was most affected due to the recurring", "page": 82, "level": 4}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "loans in the energy sector.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to identify and resolve any bottlenecks hindering the absorption of", "page": 82, "level": 2}}, {"headings_1": {"content": "A review of the loan disbursements revealed that twelve (12) loans worth UGX.1.373tn reached expiry before disbursing. The energy sector was most affected due to the recurring", "page": 82, "level": 4}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.1.7 Absence of clear policies to guide the tax exemptions and other investor incentives", "metadata": {"headings": [{"headings_0": {"content": "3.1.7 Absence of clear policies to guide the tax exemptions and other investor incentives", "page": 82, "level": 2}}, {"headings_1": {"content": "I advised Government to identify and resolve any bottlenecks hindering the absorption of", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I observed that there is no clear policy guideline for the issuance, management and monitoring of the different tax benefits and incentives issued by the Government to different individuals. The absence of a clear mechanism and framework exposes the scheme to mismanagement and abuse. For example, there were inconsistencies in the grant of tax", "metadata": {"headings": [{"headings_0": {"content": "I observed that there is no clear policy guideline for the issuance, management and monitoring of the different tax benefits and incentives issued by the Government to different individuals. The absence of a clear mechanism and framework exposes the scheme to mismanagement and abuse. For example, there were inconsistencies in the grant of tax", "page": 82, "level": 4}}, {"headings_1": {"content": "3.1.7 Absence of clear policies to guide the tax exemptions and other investor incentives", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "benefits to the various beneficiaries as some were in conflict with earlier policy decisions that were made by Government. A case in point is granting a waiver of import duty for steel goods while offering a 10 year tax holiday to the steel sector with the aim of promoting growth of the sector as well as boosting employment.", "metadata": {"headings": [{"headings_0": {"content": "I observed that there is no clear policy guideline for the issuance, management and monitoring of the different tax benefits and incentives issued by the Government to different individuals. The absence of a clear mechanism and framework exposes the scheme to mismanagement and abuse. For example, there were inconsistencies in the grant of tax", "page": 82, "level": 4}}, {"headings_1": {"content": "3.1.7 Absence of clear policies to guide the tax exemptions and other investor incentives", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised Government to develop a comprehensive framework to guide the identification of", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to develop a comprehensive framework to guide the identification of", "page": 82, "level": 2}}, {"headings_1": {"content": "I observed that there is no clear policy guideline for the issuance, management and monitoring of the different tax benefits and incentives issued by the Government to different individuals. The absence of a clear mechanism and framework exposes the scheme to mismanagement and abuse. For example, there were inconsistencies in the grant of tax", "page": 82, "level": 4}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "beneficiaries/criteria, the nature of benefits to be granted, the duration of the grant and monitoring and evaluation mechanisms. \n72", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to develop a comprehensive framework to guide the identification of", "page": 82, "level": 2}}, {"headings_1": {"content": "I observed that there is no clear policy guideline for the issuance, management and monitoring of the different tax benefits and incentives issued by the Government to different individuals. The absence of a clear mechanism and framework exposes the scheme to mismanagement and abuse. For example, there were inconsistencies in the grant of tax", "page": 82, "level": 4}}, [{"headings_0": {"content": "I advised Government to develop a comprehensive framework to guide the identification of", "page": 82, "level": 2}}, {"headings_1": {"content": "I observed that there is no clear policy guideline for the issuance, management and monitoring of the different tax benefits and incentives issued by the Government to different individuals. The absence of a clear mechanism and framework exposes the scheme to mismanagement and abuse. For example, there were inconsistencies in the grant of tax", "page": 82, "level": 4}}]], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.2 Agriculture Sector 3.2.1 Slow progress of Agriculture Cluster Development Project (ACDP)", "metadata": {"headings": [{"headings_0": {"content": "3.2 Agriculture Sector 3.2.1 Slow progress of Agriculture Cluster Development Project (ACDP)", "page": 83, "level": 2}}, {"headings_1": {"content": "I advised Government to develop a comprehensive framework to guide the identification of", "page": 82, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Agriculture Cluster Development Project is a 6-year project implemented by MAAIF with", "metadata": {"headings": [{"headings_0": {"content": "3.2 Agriculture Sector 3.2.1 Slow progress of Agriculture Cluster Development Project (ACDP)", "page": 83, "level": 2}}, {"headings_1": {"content": "I advised Government to develop a comprehensive framework to guide the identification of", "page": 82, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "technical and financial assistance from the World Bank funded through a USD.150 million", "metadata": {"headings": [{"headings_0": {"content": "technical and financial assistance from the World Bank funded through a USD.150 million", "page": 83, "level": 2}}, {"headings_1": {"content": "3.2 Agriculture Sector 3.2.1 Slow progress of Agriculture Cluster Development Project (ACDP)", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "IDA Credit. The objective is to raise on-farm productivity, production, and marketable volumes of selected agricultural commodities in 57 districts. The Project was declared effective in January, 2017 and will end in March 2022. At the time of the report, a sum of UGX.288.8bn had been received. \nI noted that the project is in its 4 th year of implementation but the project expected targets had not been achieved as indicated below;", "metadata": {"headings": [{"headings_0": {"content": "technical and financial assistance from the World Bank funded through a USD.150 million", "page": 83, "level": 2}}, {"headings_1": {"content": "3.2 Agriculture Sector 3.2.1 Slow progress of Agriculture Cluster Development Project (ACDP)", "page": 83, "level": 2}}, [{"headings_0": {"content": "technical and financial assistance from the World Bank funded through a USD.150 million", "page": 83, "level": 2}}, {"headings_1": {"content": "3.2 Agriculture Sector 3.2.1 Slow progress of Agriculture Cluster Development Project (ACDP)", "page": 83, "level": 2}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 25: Showing achievements of project targets", "metadata": {"headings": [{"headings_0": {"content": "Table 25: Showing achievements of project targets", "page": 83, "level": 5}}, {"headings_1": {"content": "technical and financial assistance from the World Bank funded through a USD.150 million", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["Project beneficiaries (farmers)", "370,000 farmers", "Only 89,894 farmers have been provided with the subsidies."], ["Area Based Commodity Cooperative Enterprises (ACCEs) and Apex Producer Organizations with operating capacities constructed", "30% of 300 ACCEs and 3000 RPOs constructed", "0 ACCEs and 0 RPOs constructed"], ["Number of road bottlenecks fixed", "50 road bottlenecks fixed", "At the time of audit, road chokes/bottlenecks had been identified in the 5 pilot districts. Only designs and Bills of Quantities were drawn up."], ["Number of regulations on the crop sub sector developed and disseminated", "Pesticide registration, fertilizer registration and application, equipment regulations and seed regulations to be developed", "The seed and plant regulations have not been developed."]], "metadata": {"headings": [{"headings_0": {"content": "Table 25: Showing achievements of project targets", "page": 83, "level": 5}}, {"headings_1": {"content": "technical and financial assistance from the World Bank funded through a USD.150 million", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Intended benefits", "Targets Year 4", "Status of Implementation as at 30th June 2020"], "type": "table"}}, {"content": "Slow performance of this component was due to unreliable system functionality leading to", "metadata": {"headings": [{"headings_0": {"content": "Slow performance of this component was due to unreliable system functionality leading to", "page": 83, "level": 2}}, {"headings_1": {"content": "Table 25: Showing achievements of project targets", "page": 83, "level": 5}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "undertaking manual redemptions, low progression of farmers from cycle 1 across to cycle 3, inadequate distribution networks which affect timely access to inputs by farmers, over", "metadata": {"headings": [{"headings_0": {"content": "Slow performance of this component was due to unreliable system functionality leading to", "page": 83, "level": 2}}, {"headings_1": {"content": "Table 25: Showing achievements of project targets", "page": 83, "level": 5}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "stretched District local Government staff to undertake farmer\u2019s mobilization, inability by", "metadata": {"headings": [{"headings_0": {"content": "stretched District local Government staff to undertake farmer\u2019s mobilization, inability by", "page": 83, "level": 2}}, {"headings_1": {"content": "Slow performance of this component was due to unreliable system functionality leading to", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "farmers to match the subsidy, inadequate project monitoring and evaluation and delayed approval of budgets and work plans. \nI advised Government to review the strategy of implementation of this project with a view of expediting the activities and ensuring proper monitoring of implementation. \n73", "metadata": {"headings": [{"headings_0": {"content": "stretched District local Government staff to undertake farmer\u2019s mobilization, inability by", "page": 83, "level": 2}}, {"headings_1": {"content": "Slow performance of this component was due to unreliable system functionality leading to", "page": 83, "level": 2}}, [{"headings_0": {"content": "stretched District local Government staff to undertake farmer\u2019s mobilization, inability by", "page": 83, "level": 2}}, {"headings_1": {"content": "Slow performance of this component was due to unreliable system functionality leading to", "page": 83, "level": 2}}], [{"headings_0": {"content": "stretched District local Government staff to undertake farmer\u2019s mobilization, inability by", "page": 83, "level": 2}}, {"headings_1": {"content": "Slow performance of this component was due to unreliable system functionality leading to", "page": 83, "level": 2}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.2.2 Preparedness for management of locust invasion in Uganda", "metadata": {"headings": [{"headings_0": {"content": "3.2.2 Preparedness for management of locust invasion in Uganda", "page": 84, "level": 2}}, {"headings_1": {"content": "stretched District local Government staff to undertake farmer\u2019s mobilization, inability by", "page": 83, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "On 9 th February 2020 a desert locust invasion was reported in Uganda. In order to respond", "metadata": {"headings": [{"headings_0": {"content": "3.2.2 Preparedness for management of locust invasion in Uganda", "page": 84, "level": 2}}, {"headings_1": {"content": "stretched District local Government staff to undertake farmer\u2019s mobilization, inability by", "page": 83, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "to this emergency MAAIF was advanced a sum UGX.24bn. These funds were meant for", "metadata": {"headings": [{"headings_0": {"content": "to this emergency MAAIF was advanced a sum UGX.24bn. These funds were meant for", "page": 84, "level": 2}}, {"headings_1": {"content": "3.2.2 Preparedness for management of locust invasion in Uganda", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "surveillance, sensitization and awareness creation, capacity building of key stakeholders, enhancing national coordination for preparedness, ground and aerial spraying and payment of arrears to the Desert Locust Control Organisation for East Africa (DLCOEA). \nA review of utilisation of the funds revealed the following; \n", "metadata": {"headings": [{"headings_0": {"content": "to this emergency MAAIF was advanced a sum UGX.24bn. These funds were meant for", "page": 84, "level": 2}}, {"headings_1": {"content": "3.2.2 Preparedness for management of locust invasion in Uganda", "page": 84, "level": 2}}, [{"headings_0": {"content": "to this emergency MAAIF was advanced a sum UGX.24bn. These funds were meant for", "page": 84, "level": 2}}, {"headings_1": {"content": "3.2.2 Preparedness for management of locust invasion in Uganda", "page": 84, "level": 2}}], [{"headings_0": {"content": "to this emergency MAAIF was advanced a sum UGX.24bn. These funds were meant for", "page": 84, "level": 2}}, {"headings_1": {"content": "3.2.2 Preparedness for management of locust invasion in Uganda", "page": 84, "level": 2}}]], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Included in UGX.24bn is UGX.11.1bn (USD.3 Million) paid to Desert Locust Control Organisation for East Africa (DLCOEA) as part payment for arrears for the period 1 st July 1982 to 1 st July 2019. This demonstrated lack of preparedness in planning for emergencies of such nature on the part of the Ministry.\n- I further observed that during the intervention, MAAIF had developed a national strategy, action plan and budget for the control of the desert locusts based on the", "metadata": {"headings": [{"headings_0": {"content": "to this emergency MAAIF was advanced a sum UGX.24bn. These funds were meant for", "page": 84, "level": 2}}, {"headings_1": {"content": "3.2.2 Preparedness for management of locust invasion in Uganda", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "available information from other earlier affected countries. Along the way, Cabinet", "metadata": {"headings": [{"headings_0": {"content": "available information from other earlier affected countries. Along the way, Cabinet", "page": 84, "level": 2}}, {"headings_1": {"content": "to this emergency MAAIF was advanced a sum UGX.24bn. These funds were meant for", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "directed a change in strategy to conduct ground spraying which eventually affected", "metadata": {"headings": [{"headings_0": {"content": "available information from other earlier affected countries. Along the way, Cabinet", "page": 84, "level": 2}}, {"headings_1": {"content": "to this emergency MAAIF was advanced a sum UGX.24bn. These funds were meant for", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Ministry\u2019s implementation of the planned outputs involving a sum of UGX.5.1bn.", "metadata": {"headings": [{"headings_0": {"content": "Ministry\u2019s implementation of the planned outputs involving a sum of UGX.5.1bn.", "page": 84, "level": 2}}, {"headings_1": {"content": "available information from other earlier affected countries. Along the way, Cabinet", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Ministry\u2019s implementation of the planned outputs involving a sum of UGX.5.1bn.", "page": 84, "level": 2}}, {"headings_1": {"content": "available information from other earlier affected countries. Along the way, Cabinet", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Further, the activities highlighted above were to be implemented in the months of", "metadata": {"headings": [{"headings_0": {"content": "Ministry\u2019s implementation of the planned outputs involving a sum of UGX.5.1bn.", "page": 84, "level": 2}}, {"headings_1": {"content": "available information from other earlier affected countries. Along the way, Cabinet", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "February, March and April 2020. By the end of April 2020, the pesticide supplier had delivered pesticides worth UGX.2.75bn which is 14% of the order. The balance was", "metadata": {"headings": [{"headings_0": {"content": "February, March and April 2020. By the end of April 2020, the pesticide supplier had delivered pesticides worth UGX.2.75bn which is 14% of the order. The balance was", "page": 84, "level": 4}}, {"headings_1": {"content": "Ministry\u2019s implementation of the planned outputs involving a sum of UGX.5.1bn.", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "delivered in the month of June (16%) and August (70%). \nIn view of the above, the Ministry is inadequately prepared to for these emergencies. In the", "metadata": {"headings": [{"headings_0": {"content": "February, March and April 2020. By the end of April 2020, the pesticide supplier had delivered pesticides worth UGX.2.75bn which is 14% of the order. The balance was", "page": 84, "level": 4}}, {"headings_1": {"content": "Ministry\u2019s implementation of the planned outputs involving a sum of UGX.5.1bn.", "page": 84, "level": 2}}, [{"headings_0": {"content": "February, March and April 2020. By the end of April 2020, the pesticide supplier had delivered pesticides worth UGX.2.75bn which is 14% of the order. The balance was", "page": 84, "level": 4}}, {"headings_1": {"content": "Ministry\u2019s implementation of the planned outputs involving a sum of UGX.5.1bn.", "page": 84, "level": 2}}]], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "previous years, I observed that the Ministry has faced challenges in handling water hyacinth,", "metadata": {"headings": [{"headings_0": {"content": "previous years, I observed that the Ministry has faced challenges in handling water hyacinth,", "page": 84, "level": 2}}, {"headings_1": {"content": "February, March and April 2020. By the end of April 2020, the pesticide supplier had delivered pesticides worth UGX.2.75bn which is 14% of the order. The balance was", "page": 84, "level": 4}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "floating islands on major water bodies, army warms that caused loss of over 450,000 tonnes of maize, foot and mouth outbreaks among others. \nI advised Government to initiate comprehensive and efficient disaster preparedness plans in the core Agriculture sectors of fisheries, crop resources, animal industry and extension services so as to timely combat these recurrent emergency outbreaks. \n3.3", "metadata": {"headings": [{"headings_0": {"content": "previous years, I observed that the Ministry has faced challenges in handling water hyacinth,", "page": 84, "level": 2}}, {"headings_1": {"content": "February, March and April 2020. By the end of April 2020, the pesticide supplier had delivered pesticides worth UGX.2.75bn which is 14% of the order. The balance was", "page": 84, "level": 4}}, [{"headings_0": {"content": "previous years, I observed that the Ministry has faced challenges in handling water hyacinth,", "page": 84, "level": 2}}, {"headings_1": {"content": "February, March and April 2020. By the end of April 2020, the pesticide supplier had delivered pesticides worth UGX.2.75bn which is 14% of the order. The balance was", "page": 84, "level": 4}}], [{"headings_0": {"content": "previous years, I observed that the Ministry has faced challenges in handling water hyacinth,", "page": 84, "level": 2}}, {"headings_1": {"content": "February, March and April 2020. By the end of April 2020, the pesticide supplier had delivered pesticides worth UGX.2.75bn which is 14% of the order. The balance was", "page": 84, "level": 4}}]], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Justice Law and Order Sector", "metadata": {"headings": [{"headings_0": {"content": "Justice Law and Order Sector", "page": 84, "level": 2}}, {"headings_1": {"content": "previous years, I observed that the Ministry has faced challenges in handling water hyacinth,", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "3.3.1 Unpaid court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "3.3.1 Unpaid court awards and compensations", "page": 84, "level": 2}}, {"headings_1": {"content": "Justice Law and Order Sector", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The outstanding amount in Court awards and compensations has been accumulating over the last nine (9) years except for a slight decrease in the year under review of 12.6%. The trend is shown in table 9 below:", "metadata": {"headings": [{"headings_0": {"content": "3.3.1 Unpaid court awards and compensations", "page": 84, "level": 2}}, {"headings_1": {"content": "Justice Law and Order Sector", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 26: Showing the trend analysis of court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Showing the trend analysis of court awards and compensations", "page": 84, "level": 5}}, {"headings_1": {"content": "3.3.1 Unpaid court awards and compensations", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "30 th June 2012", "54,009,997,832", ""], ["2", "30 th June 2013", "164,163,101,576", "100%"], ["3", "30 th June 2014", "253,000,000,000", "57%"], ["4", "30 th June 2015", "442,161,234,933", "75%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 26: Showing the trend analysis of court awards and compensations", "page": 84, "level": 5}}, {"headings_1": {"content": "3.3.1 Unpaid court awards and compensations", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Financial Year", "Outstanding Amount UGX.", "%Percentage increase from the previous year"], "type": "table"}}, {"content": "74", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Showing the trend analysis of court awards and compensations", "page": 84, "level": 5}}, {"headings_1": {"content": "3.3.1 Unpaid court awards and compensations", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["5", "30 th June 2016", "680,830,522,791", "54%"], ["6", "30 th June 2017", "676,818,974,843", "-0.6%"], ["7", "30 th June 2018", "655,134,362,209", "-3%"], ["8", "30 th June 2019", "550,280,125,664", "-16%"], ["9", "30 th June 2020", "**392,428,099,424**", "-28.6%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 26: Showing the trend analysis of court awards and compensations", "page": 84, "level": 5}}, {"headings_1": {"content": "3.3.1 Unpaid court awards and compensations", "page": 84, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Financial Year", "Outstanding Amount UGX.", "%Percentage increase from the previous year"], "type": "table"}}, {"content": "Delayed settlement of the court awards and compensation obligations have resulted in", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Showing the trend analysis of court awards and compensations", "page": 84, "level": 5}}, {"headings_1": {"content": "3.3.1 Unpaid court awards and compensations", "page": 84, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Government accumulating interest of UGX.185.3bn on the principal amounts, penalties and", "metadata": {"headings": [{"headings_0": {"content": "Government accumulating interest of UGX.185.3bn on the principal amounts, penalties and", "page": 85, "level": 2}}, {"headings_1": {"content": "Table 26: Showing the trend analysis of court awards and compensations", "page": 84, "level": 5}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "damages. \nThe Accounting Officer explained that the unpaid court awards, compensations and other domestic arrears are attributed to the insufficient budget provision made by MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Government accumulating interest of UGX.185.3bn on the principal amounts, penalties and", "page": 85, "level": 2}}, {"headings_1": {"content": "Table 26: Showing the trend analysis of court awards and compensations", "page": 84, "level": 5}}, [{"headings_0": {"content": "Government accumulating interest of UGX.185.3bn on the principal amounts, penalties and", "page": 85, "level": 2}}, {"headings_1": {"content": "Table 26: Showing the trend analysis of court awards and compensations", "page": 84, "level": 5}}]], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Management has persistently engaged MoFPED to retire the entire domestic arrears to no", "metadata": {"headings": [{"headings_0": {"content": "Management has persistently engaged MoFPED to retire the entire domestic arrears to no", "page": 85, "level": 2}}, {"headings_1": {"content": "Government accumulating interest of UGX.185.3bn on the principal amounts, penalties and", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "avail.", "metadata": {"headings": [{"headings_0": {"content": "Management has persistently engaged MoFPED to retire the entire domestic arrears to no", "page": 85, "level": 2}}, {"headings_1": {"content": "Government accumulating interest of UGX.185.3bn on the principal amounts, penalties and", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The Accounting Officer\u2019s response was noted and was advised to continue engaging MoFPED", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer\u2019s response was noted and was advised to continue engaging MoFPED", "page": 85, "level": 2}}, {"headings_1": {"content": "Management has persistently engaged MoFPED to retire the entire domestic arrears to no", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "to ensure sufficient budget provisions are made to cater for settlement of outstanding", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer\u2019s response was noted and was advised to continue engaging MoFPED", "page": 85, "level": 2}}, {"headings_1": {"content": "Management has persistently engaged MoFPED to retire the entire domestic arrears to no", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "domestic arrears and to strictly adhere to the Government commitment control system to", "metadata": {"headings": [{"headings_0": {"content": "domestic arrears and to strictly adhere to the Government commitment control system to", "page": 85, "level": 2}}, {"headings_1": {"content": "The Accounting Officer\u2019s response was noted and was advised to continue engaging MoFPED", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "avoid the risk of overcommitting Government", "metadata": {"headings": [{"headings_0": {"content": "domestic arrears and to strictly adhere to the Government commitment control system to", "page": 85, "level": 2}}, {"headings_1": {"content": "The Accounting Officer\u2019s response was noted and was advised to continue engaging MoFPED", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.3.2 Case backlogs", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Case backlogs", "page": 85, "level": 2}}, {"headings_1": {"content": "domestic arrears and to strictly adhere to the Government commitment control system to", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A four (4) year trend analysis of the schedule of cases under the office of the Directorate of", "metadata": {"headings": [{"headings_0": {"content": "3.3.2 Case backlogs", "page": 85, "level": 2}}, {"headings_1": {"content": "domestic arrears and to strictly adhere to the Government commitment control system to", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Public Prosecution shows that the number of cases increased from 1,993,572 to 2,373,433 with 379,861 (19%) cases registered during the year under review. I noted that only", "metadata": {"headings": [{"headings_0": {"content": "Public Prosecution shows that the number of cases increased from 1,993,572 to 2,373,433 with 379,861 (19%) cases registered during the year under review. I noted that only", "page": 85, "level": 4}}, {"headings_1": {"content": "3.3.2 Case backlogs", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "168,286 cases (representing 7%) were concluded through conviction, acquittal, withdrawal, dismissal and closed files, and the number of outstanding unresolved cases stood at 2,205,147 at the close of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "Public Prosecution shows that the number of cases increased from 1,993,572 to 2,373,433 with 379,861 (19%) cases registered during the year under review. I noted that only", "page": 85, "level": 4}}, {"headings_1": {"content": "3.3.2 Case backlogs", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Similarly, I noted that at the DGAL the Directorate analysed 1,784 cases out of 2828 applications received, which is 63.2% of the targeted 90%. The backlog cases (those yet to", "metadata": {"headings": [{"headings_0": {"content": "Similarly, I noted that at the DGAL the Directorate analysed 1,784 cases out of 2828 applications received, which is 63.2% of the targeted 90%. The backlog cases (those yet to", "page": 85, "level": 4}}, {"headings_1": {"content": "Public Prosecution shows that the number of cases increased from 1,993,572 to 2,373,433 with 379,861 (19%) cases registered during the year under review. I noted that only", "page": 85, "level": 4}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "be investigated) has reduced by 2,067 (39.89%) from 3,492 in the previous year to 2,099.", "metadata": {"headings": [{"headings_0": {"content": "Similarly, I noted that at the DGAL the Directorate analysed 1,784 cases out of 2828 applications received, which is 63.2% of the targeted 90%. The backlog cases (those yet to", "page": 85, "level": 4}}, {"headings_1": {"content": "Public Prosecution shows that the number of cases increased from 1,993,572 to 2,373,433 with 379,861 (19%) cases registered during the year under review. I noted that only", "page": 85, "level": 4}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "As a consequence of slow progress of the case settlement, the current occupancy rate for", "metadata": {"headings": [{"headings_0": {"content": "As a consequence of slow progress of the case settlement, the current occupancy rate for", "page": 85, "level": 2}}, {"headings_1": {"content": "Similarly, I noted that at the DGAL the Directorate analysed 1,784 cases out of 2828 applications received, which is 63.2% of the targeted 90%. The backlog cases (those yet to", "page": 85, "level": 4}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "most of the prisons is more than the holding capacity of these facilities. Some stations had", "metadata": {"headings": [{"headings_0": {"content": "As a consequence of slow progress of the case settlement, the current occupancy rate for", "page": 85, "level": 2}}, {"headings_1": {"content": "Similarly, I noted that at the DGAL the Directorate analysed 1,784 cases out of 2828 applications received, which is 63.2% of the targeted 90%. The backlog cases (those yet to", "page": 85, "level": 4}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "occupancy percentages of over 2,000%, with Amuria being the highest with over 2,971%", "metadata": {"headings": [{"headings_0": {"content": "occupancy percentages of over 2,000%, with Amuria being the highest with over 2,971%", "page": 85, "level": 2}}, {"headings_1": {"content": "As a consequence of slow progress of the case settlement, the current occupancy rate for", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "occupancy rate against the set target of 100%. In some cases, the number of prisoners was over ten (10) times the holding capacity.", "metadata": {"headings": [{"headings_0": {"content": "occupancy percentages of over 2,000%, with Amuria being the highest with over 2,971%", "page": 85, "level": 2}}, {"headings_1": {"content": "As a consequence of slow progress of the case settlement, the current occupancy rate for", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "There is need for the Judiciary and Land Sector to develop strategies to expedite settlement", "metadata": {"headings": [{"headings_0": {"content": "There is need for the Judiciary and Land Sector to develop strategies to expedite settlement", "page": 85, "level": 2}}, {"headings_1": {"content": "occupancy percentages of over 2,000%, with Amuria being the highest with over 2,971%", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "of the overwhelming numbers of unresolved cases.", "metadata": {"headings": [{"headings_0": {"content": "There is need for the Judiciary and Land Sector to develop strategies to expedite settlement", "page": 85, "level": 2}}, {"headings_1": {"content": "occupancy percentages of over 2,000%, with Amuria being the highest with over 2,971%", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.3.3 Failure to operationalise established Magistrate Courts", "metadata": {"headings": [{"headings_0": {"content": "3.3.3 Failure to operationalise established Magistrate Courts", "page": 85, "level": 2}}, {"headings_1": {"content": "There is need for the Judiciary and Land Sector to develop strategies to expedite settlement", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that 09 Magistrate G1 Courts established in the year 2016 were not operational. Inmates in these areas walk for long distances to operational Courts in search of justice, sometimes distances of up to seven (7) kilometres. Further, in areas where Courts were", "metadata": {"headings": [{"headings_0": {"content": "I noted that 09 Magistrate G1 Courts established in the year 2016 were not operational. Inmates in these areas walk for long distances to operational Courts in search of justice, sometimes distances of up to seven (7) kilometres. Further, in areas where Courts were", "page": 85, "level": 4}}, {"headings_1": {"content": "3.3.3 Failure to operationalise established Magistrate Courts", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "operational, the Courts sit once a week. This delays justice to the affected and also causes crowding in prisons. \n75", "metadata": {"headings": [{"headings_0": {"content": "I noted that 09 Magistrate G1 Courts established in the year 2016 were not operational. Inmates in these areas walk for long distances to operational Courts in search of justice, sometimes distances of up to seven (7) kilometres. Further, in areas where Courts were", "page": 85, "level": 4}}, {"headings_1": {"content": "3.3.3 Failure to operationalise established Magistrate Courts", "page": 85, "level": 2}}, [{"headings_0": {"content": "I noted that 09 Magistrate G1 Courts established in the year 2016 were not operational. Inmates in these areas walk for long distances to operational Courts in search of justice, sometimes distances of up to seven (7) kilometres. Further, in areas where Courts were", "page": 85, "level": 4}}, {"headings_1": {"content": "3.3.3 Failure to operationalise established Magistrate Courts", "page": 85, "level": 2}}]], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The Accounting Officer of the Judiciary explained that non-operationalization of gazette Courts is a result of inadequate staffing and funding to the Judiciary. This non-funded priority has been raised to both the Executive and Parliament. However, the process of re-", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer of the Judiciary explained that non-operationalization of gazette Courts is a result of inadequate staffing and funding to the Judiciary. This non-funded priority has been raised to both the Executive and Parliament. However, the process of re-", "page": 86, "level": 4}}, {"headings_1": {"content": "I noted that 09 Magistrate G1 Courts established in the year 2016 were not operational. Inmates in these areas walk for long distances to operational Courts in search of justice, sometimes distances of up to seven (7) kilometres. Further, in areas where Courts were", "page": 85, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "organization of magisterial areas is underway.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer of the Judiciary explained that non-operationalization of gazette Courts is a result of inadequate staffing and funding to the Judiciary. This non-funded priority has been raised to both the Executive and Parliament. However, the process of re-", "page": 86, "level": 4}}, {"headings_1": {"content": "I noted that 09 Magistrate G1 Courts established in the year 2016 were not operational. Inmates in these areas walk for long distances to operational Courts in search of justice, sometimes distances of up to seven (7) kilometres. Further, in areas where Courts were", "page": 85, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to liaise with the relevant stakeholders to ensure that all", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with the relevant stakeholders to ensure that all", "page": 86, "level": 2}}, {"headings_1": {"content": "The Accounting Officer of the Judiciary explained that non-operationalization of gazette Courts is a result of inadequate staffing and funding to the Judiciary. This non-funded priority has been raised to both the Executive and Parliament. However, the process of re-", "page": 86, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "established Courts are operationalized for purposes of effective and efficient justice delivery.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with the relevant stakeholders to ensure that all", "page": 86, "level": 2}}, {"headings_1": {"content": "The Accounting Officer of the Judiciary explained that non-operationalization of gazette Courts is a result of inadequate staffing and funding to the Judiciary. This non-funded priority has been raised to both the Executive and Parliament. However, the process of re-", "page": 86, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.3.4 Progress on the registration of citizens", "metadata": {"headings": [{"headings_0": {"content": "3.3.4 Progress on the registration of citizens", "page": 86, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise with the relevant stakeholders to ensure that all", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A review of the NIRA annual reports indicated that over five years NIRA had received 29,438,914 applications for registration which accounts for 71.3% of Uganda\u2019s total", "metadata": {"headings": [{"headings_0": {"content": "A review of the NIRA annual reports indicated that over five years NIRA had received 29,438,914 applications for registration which accounts for 71.3% of Uganda\u2019s total", "page": 86, "level": 4}}, {"headings_1": {"content": "3.3.4 Progress on the registration of citizens", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "estimated population of about 41,222,200 people as per Uganda National Bureau of Statistics (UBoS). Out of the 29,438,914 citizens who applied for registration, 25,107,861", "metadata": {"headings": [{"headings_0": {"content": "A review of the NIRA annual reports indicated that over five years NIRA had received 29,438,914 applications for registration which accounts for 71.3% of Uganda\u2019s total", "page": 86, "level": 4}}, {"headings_1": {"content": "3.3.4 Progress on the registration of citizens", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "(85%) of the applicants have been registered and assigned NINs and of these 15,266,895 (60.8%) have been issued with National Identity cards.", "metadata": {"headings": [{"headings_0": {"content": "(85%) of the applicants have been registered and assigned NINs and of these 15,266,895 (60.8%) have been issued with National Identity cards.", "page": 86, "level": 4}}, {"headings_1": {"content": "A review of the NIRA annual reports indicated that over five years NIRA had received 29,438,914 applications for registration which accounts for 71.3% of Uganda\u2019s total", "page": 86, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "This was attributed to the long-time taken of an average of six to eight weeks for an identity card to be produced as opposed to 7 working days as the standard time. Further, I noted that currently two of the four production machines are not functional, and the remaining two machines have a low production capacity of about 28%, which slows their efficiency and affects the production of cards.", "metadata": {"headings": [{"headings_0": {"content": "(85%) of the applicants have been registered and assigned NINs and of these 15,266,895 (60.8%) have been issued with National Identity cards.", "page": 86, "level": 4}}, {"headings_1": {"content": "A review of the NIRA annual reports indicated that over five years NIRA had received 29,438,914 applications for registration which accounts for 71.3% of Uganda\u2019s total", "page": 86, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised Government to prioritise resources for replacing existing machines and staff of the", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to prioritise resources for replacing existing machines and staff of the", "page": 86, "level": 2}}, {"headings_1": {"content": "(85%) of the applicants have been registered and assigned NINs and of these 15,266,895 (60.8%) have been issued with National Identity cards.", "page": 86, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "entity to adequately enhance performance.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to prioritise resources for replacing existing machines and staff of the", "page": 86, "level": 2}}, {"headings_1": {"content": "(85%) of the applicants have been registered and assigned NINs and of these 15,266,895 (60.8%) have been issued with National Identity cards.", "page": 86, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.4 Public Sector Management 3.4.1 Performance of the NDP II", "metadata": {"headings": [{"headings_0": {"content": "3.4 Public Sector Management 3.4.1 Performance of the NDP II", "page": 86, "level": 2}}, {"headings_1": {"content": "I advised Government to prioritise resources for replacing existing machines and staff of the", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "This being the final year of the NDP II the National Planning Authority (NPA) undertook a review of the extent to which the NDP II had achieved its objectives. From the assessment, the overall goal of NDP II was not achieved by the end of the plan period. The targets for 10 of the 15 (66.7%) performance indicators reviewed were not achieved by the end of the plan period.", "metadata": {"headings": [{"headings_0": {"content": "3.4 Public Sector Management 3.4.1 Performance of the NDP II", "page": 86, "level": 2}}, {"headings_1": {"content": "I advised Government to prioritise resources for replacing existing machines and staff of the", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The failure to achieve a number of the planned targets was attributed to; slow", "metadata": {"headings": [{"headings_0": {"content": "The failure to achieve a number of the planned targets was attributed to; slow", "page": 86, "level": 2}}, {"headings_1": {"content": "3.4 Public Sector Management 3.4.1 Performance of the NDP II", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "implementation of core projects, limited prioritization and inadequate sequencing of interventions, land related constraints, limited access to and high cost of capital and low", "metadata": {"headings": [{"headings_0": {"content": "The failure to achieve a number of the planned targets was attributed to; slow", "page": 86, "level": 2}}, {"headings_1": {"content": "3.4 Public Sector Management 3.4.1 Performance of the NDP II", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "levels of revenue to GDP to finance infrastructure and social services among others. Failure to achieve NDP targets resulted into Uganda not achieving the lower middle income status", "metadata": {"headings": [{"headings_0": {"content": "levels of revenue to GDP to finance infrastructure and social services among others. Failure to achieve NDP targets resulted into Uganda not achieving the lower middle income status", "page": 86, "level": 4}}, {"headings_1": {"content": "The failure to achieve a number of the planned targets was attributed to; slow", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "by 2020.", "metadata": {"headings": [{"headings_0": {"content": "levels of revenue to GDP to finance infrastructure and social services among others. Failure to achieve NDP targets resulted into Uganda not achieving the lower middle income status", "page": 86, "level": 4}}, {"headings_1": {"content": "The failure to achieve a number of the planned targets was attributed to; slow", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised Government to develop strategies of ensuring that programs and interventions are", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to develop strategies of ensuring that programs and interventions are", "page": 86, "level": 2}}, {"headings_1": {"content": "levels of revenue to GDP to finance infrastructure and social services among others. Failure to achieve NDP targets resulted into Uganda not achieving the lower middle income status", "page": 86, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "implemented in a harmonized manner, all core Government projects are prioritized and better supervised, and enhance revenue collections for financing future Government projects. \n76", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to develop strategies of ensuring that programs and interventions are", "page": 86, "level": 2}}, {"headings_1": {"content": "levels of revenue to GDP to finance infrastructure and social services among others. Failure to achieve NDP targets resulted into Uganda not achieving the lower middle income status", "page": 86, "level": 4}}, [{"headings_0": {"content": "I advised Government to develop strategies of ensuring that programs and interventions are", "page": 86, "level": 2}}, {"headings_1": {"content": "levels of revenue to GDP to finance infrastructure and social services among others. Failure to achieve NDP targets resulted into Uganda not achieving the lower middle income status", "page": 86, "level": 4}}]], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.4.2 Alignment of the 2019/2020 budget to NDP II", "metadata": {"headings": [{"headings_0": {"content": "3.4.2 Alignment of the 2019/2020 budget to NDP II", "page": 87, "level": 2}}, {"headings_1": {"content": "I advised Government to develop strategies of ensuring that programs and interventions are", "page": 86, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "From my review of the Certificate of Compliance (CoC) issued by the National Planning", "metadata": {"headings": [{"headings_0": {"content": "From my review of the Certificate of Compliance (CoC) issued by the National Planning", "page": 87, "level": 2}}, {"headings_1": {"content": "3.4.2 Alignment of the 2019/2020 budget to NDP II", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Authority (NPA), I noted that the 2019/20 budget was rated 59.7% (Unsatisfactory) compliant to the NDP II. This was a decline in performance from the level of compliance of", "metadata": {"headings": [{"headings_0": {"content": "From my review of the Certificate of Compliance (CoC) issued by the National Planning", "page": 87, "level": 2}}, {"headings_1": {"content": "3.4.2 Alignment of the 2019/2020 budget to NDP II", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "the 2018/19 budget which was rated 60%. (Moderately Satisfactory)", "metadata": {"headings": [{"headings_0": {"content": "the 2018/19 budget which was rated 60%. (Moderately Satisfactory)", "page": 87, "level": 2}}, {"headings_1": {"content": "From my review of the Certificate of Compliance (CoC) issued by the National Planning", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The non-compliance was attributed to insufficient funding to LGs, duplication of projects, and programmes are implementation of programmes and projects outside the NDP II", "metadata": {"headings": [{"headings_0": {"content": "the 2018/19 budget which was rated 60%. (Moderately Satisfactory)", "page": 87, "level": 2}}, {"headings_1": {"content": "From my review of the Certificate of Compliance (CoC) issued by the National Planning", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The continued noncompliance of the approved budgets to the NDPs implies that it will be", "metadata": {"headings": [{"headings_0": {"content": "The continued noncompliance of the approved budgets to the NDPs implies that it will be", "page": 87, "level": 2}}, {"headings_1": {"content": "the 2018/19 budget which was rated 60%. (Moderately Satisfactory)", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "very difficult to attain the desired growth and incomes as envisioned in the strategic", "metadata": {"headings": [{"headings_0": {"content": "The continued noncompliance of the approved budgets to the NDPs implies that it will be", "page": 87, "level": 2}}, {"headings_1": {"content": "the 2018/19 budget which was rated 60%. (Moderately Satisfactory)", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "planning documents such as the National Development Plans and Vision 2040.", "metadata": {"headings": [{"headings_0": {"content": "planning documents such as the National Development Plans and Vision 2040.", "page": 87, "level": 2}}, {"headings_1": {"content": "The continued noncompliance of the approved budgets to the NDPs implies that it will be", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I advised Government to ensure that going forward, all entities have strategic plans that are aligned to NDP III, avoid delays in implementation of activities and absorption of funds and", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to ensure that going forward, all entities have strategic plans that are aligned to NDP III, avoid delays in implementation of activities and absorption of funds and", "page": 87, "level": 4}}, {"headings_1": {"content": "planning documents such as the National Development Plans and Vision 2040.", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "develop strategies to minimize duplication of programmes and projects within MDAs and LGs.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to ensure that going forward, all entities have strategic plans that are aligned to NDP III, avoid delays in implementation of activities and absorption of funds and", "page": 87, "level": 4}}, {"headings_1": {"content": "planning documents such as the National Development Plans and Vision 2040.", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.4.3 Implementation of strategic plans", "metadata": {"headings": [{"headings_0": {"content": "3.4.3 Implementation of strategic plans", "page": 87, "level": 2}}, {"headings_1": {"content": "I advised Government to ensure that going forward, all entities have strategic plans that are aligned to NDP III, avoid delays in implementation of activities and absorption of funds and", "page": 87, "level": 4}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "This being the last year of implementation of NDP II I assessed the extent to which the sampled entities had achieved their strategic plan objectives/targets.", "metadata": {"headings": [{"headings_0": {"content": "3.4.3 Implementation of strategic plans", "page": 87, "level": 2}}, {"headings_1": {"content": "I advised Government to ensure that going forward, all entities have strategic plans that are aligned to NDP III, avoid delays in implementation of activities and absorption of funds and", "page": 87, "level": 4}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Out of a total of 5,163 quantified strategic targets reviewed in the 313 sampled entities,", "metadata": {"headings": [{"headings_0": {"content": "Out of a total of 5,163 quantified strategic targets reviewed in the 313 sampled entities,", "page": 87, "level": 2}}, {"headings_1": {"content": "3.4.3 Implementation of strategic plans", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2,059 targets (39.8%) were fully achieved, 2,051 targets (39.7%) were partially achieved,", "metadata": {"headings": [{"headings_0": {"content": "Out of a total of 5,163 quantified strategic targets reviewed in the 313 sampled entities,", "page": 87, "level": 2}}, {"headings_1": {"content": "3.4.3 Implementation of strategic plans", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "and 1,053 targets (20.1%) were not achieved at all. The failure to fully achieve strategic", "metadata": {"headings": [{"headings_0": {"content": "and 1,053 targets (20.1%) were not achieved at all. The failure to fully achieve strategic", "page": 87, "level": 2}}, {"headings_1": {"content": "Out of a total of 5,163 quantified strategic targets reviewed in the 313 sampled entities,", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "plan objectives was attributed to underfunding, unrealistic/ambitious plans, and lack of clear guidance from NPA during the preparation of the strategic plans.", "metadata": {"headings": [{"headings_0": {"content": "and 1,053 targets (20.1%) were not achieved at all. The failure to fully achieve strategic", "page": 87, "level": 2}}, {"headings_1": {"content": "Out of a total of 5,163 quantified strategic targets reviewed in the 313 sampled entities,", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Failure to implement the activities that support the strategic plans negates the purpose of", "metadata": {"headings": [{"headings_0": {"content": "Failure to implement the activities that support the strategic plans negates the purpose of", "page": 87, "level": 2}}, {"headings_1": {"content": "and 1,053 targets (20.1%) were not achieved at all. The failure to fully achieve strategic", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "planning as well as negatively impacting the national development goals.", "metadata": {"headings": [{"headings_0": {"content": "Failure to implement the activities that support the strategic plans negates the purpose of", "page": 87, "level": 2}}, {"headings_1": {"content": "and 1,053 targets (20.1%) were not achieved at all. The failure to fully achieve strategic", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised Government to ensure that going forward entities are supported by NPA in", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to ensure that going forward entities are supported by NPA in", "page": 87, "level": 2}}, {"headings_1": {"content": "Failure to implement the activities that support the strategic plans negates the purpose of", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "preparation of strategic plans that are realistic and that resources are provided to implement these plans.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to ensure that going forward entities are supported by NPA in", "page": 87, "level": 2}}, {"headings_1": {"content": "Failure to implement the activities that support the strategic plans negates the purpose of", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.4.4 Delayed implementation of NDP III", "metadata": {"headings": [{"headings_0": {"content": "3.4.4 Delayed implementation of NDP III", "page": 87, "level": 2}}, {"headings_1": {"content": "I advised Government to ensure that going forward entities are supported by NPA in", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that five (5) months into the NDP III implementation period, critical activities that should have been planned and undertaken before the NDP III became effective were still on going. For instance, the National Planning Authority was still developing action", "metadata": {"headings": [{"headings_0": {"content": "I noted that five (5) months into the NDP III implementation period, critical activities that should have been planned and undertaken before the NDP III became effective were still on going. For instance, the National Planning Authority was still developing action", "page": 87, "level": 4}}, {"headings_1": {"content": "3.4.4 Delayed implementation of NDP III", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "plans/strategies, no Government sector had an approved Sector Development Plan, and all the MDALGs were still developing their strategic plans for the period 2020-2025. \nIn the absence of approved sector plans, I was unable to confirm the basis of the activities", "metadata": {"headings": [{"headings_0": {"content": "I noted that five (5) months into the NDP III implementation period, critical activities that should have been planned and undertaken before the NDP III became effective were still on going. For instance, the National Planning Authority was still developing action", "page": 87, "level": 4}}, {"headings_1": {"content": "3.4.4 Delayed implementation of NDP III", "page": 87, "level": 2}}, [{"headings_0": {"content": "I noted that five (5) months into the NDP III implementation period, critical activities that should have been planned and undertaken before the NDP III became effective were still on going. For instance, the National Planning Authority was still developing action", "page": 87, "level": 4}}, {"headings_1": {"content": "3.4.4 Delayed implementation of NDP III", "page": 87, "level": 2}}]], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "and outputs on which Government entities are implementing NDP III. There is a risk that", "metadata": {"headings": [{"headings_0": {"content": "and outputs on which Government entities are implementing NDP III. There is a risk that", "page": 87, "level": 2}}, {"headings_1": {"content": "I noted that five (5) months into the NDP III implementation period, critical activities that should have been planned and undertaken before the NDP III became effective were still on going. For instance, the National Planning Authority was still developing action", "page": 87, "level": 4}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "77", "metadata": {"headings": [{"headings_0": {"content": "and outputs on which Government entities are implementing NDP III. There is a risk that", "page": 87, "level": 2}}, {"headings_1": {"content": "I noted that five (5) months into the NDP III implementation period, critical activities that should have been planned and undertaken before the NDP III became effective were still on going. For instance, the National Planning Authority was still developing action", "page": 87, "level": 4}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "the delays are going to subsequently affect the timelines of implementation of the NDP III", "metadata": {"headings": [{"headings_0": {"content": "the delays are going to subsequently affect the timelines of implementation of the NDP III", "page": 88, "level": 2}}, {"headings_1": {"content": "and outputs on which Government entities are implementing NDP III. There is a risk that", "page": 87, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "and the overall achievement of the plan.", "metadata": {"headings": [{"headings_0": {"content": "the delays are going to subsequently affect the timelines of implementation of the NDP III", "page": 88, "level": 2}}, {"headings_1": {"content": "and outputs on which Government entities are implementing NDP III. There is a risk that", "page": 87, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised Government to develop comprehensive strategies of mitigating the effects of these delays and ensure that all Sectors and MDALGs expedite the preparation, alignment and", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to develop comprehensive strategies of mitigating the effects of these delays and ensure that all Sectors and MDALGs expedite the preparation, alignment and", "page": 88, "level": 4}}, {"headings_1": {"content": "the delays are going to subsequently affect the timelines of implementation of the NDP III", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "approval of their strategic plans.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to develop comprehensive strategies of mitigating the effects of these delays and ensure that all Sectors and MDALGs expedite the preparation, alignment and", "page": 88, "level": 4}}, {"headings_1": {"content": "the delays are going to subsequently affect the timelines of implementation of the NDP III", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.4.5 Service delivery standards in Government", "metadata": {"headings": [{"headings_0": {"content": "3.4.5 Service delivery standards in Government", "page": 88, "level": 2}}, {"headings_1": {"content": "I advised Government to develop comprehensive strategies of mitigating the effects of these delays and ensure that all Sectors and MDALGs expedite the preparation, alignment and", "page": 88, "level": 4}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I observed that that with the exception of Ministry of Health, all MDAs and Local Governments (LGs) lack documented Service Delivery Standards despite Ministry of Public Service issuing establishment notices guiding entities on the process of developing, documenting, dissemination and implementing Service Delivery Standards (SDS). The", "metadata": {"headings": [{"headings_0": {"content": "I observed that that with the exception of Ministry of Health, all MDAs and Local Governments (LGs) lack documented Service Delivery Standards despite Ministry of Public Service issuing establishment notices guiding entities on the process of developing, documenting, dissemination and implementing Service Delivery Standards (SDS). The", "page": 88, "level": 4}}, {"headings_1": {"content": "3.4.5 Service delivery standards in Government", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "service delivery standards are meant to provide the minimum level of service in terms of", "metadata": {"headings": [{"headings_0": {"content": "I observed that that with the exception of Ministry of Health, all MDAs and Local Governments (LGs) lack documented Service Delivery Standards despite Ministry of Public Service issuing establishment notices guiding entities on the process of developing, documenting, dissemination and implementing Service Delivery Standards (SDS). The", "page": 88, "level": 4}}, {"headings_1": {"content": "3.4.5 Service delivery standards in Government", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "quality and quantity expected from Government by citizens.", "metadata": {"headings": [{"headings_0": {"content": "quality and quantity expected from Government by citizens.", "page": 88, "level": 2}}, {"headings_1": {"content": "I observed that that with the exception of Ministry of Health, all MDAs and Local Governments (LGs) lack documented Service Delivery Standards despite Ministry of Public Service issuing establishment notices guiding entities on the process of developing, documenting, dissemination and implementing Service Delivery Standards (SDS). The", "page": 88, "level": 4}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Government through Ministry of Public Service had not enforcement action to ensure that", "metadata": {"headings": [{"headings_0": {"content": "Government through Ministry of Public Service had not enforcement action to ensure that", "page": 88, "level": 2}}, {"headings_1": {"content": "quality and quantity expected from Government by citizens.", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "MDAs and LGs comply. Absence of service delivery standards negatively affects public service performance and accountability. \nThe Accounting Officer of MoLG explained that development of service delivery standards", "metadata": {"headings": [{"headings_0": {"content": "Government through Ministry of Public Service had not enforcement action to ensure that", "page": 88, "level": 2}}, {"headings_1": {"content": "quality and quantity expected from Government by citizens.", "page": 88, "level": 2}}, [{"headings_0": {"content": "Government through Ministry of Public Service had not enforcement action to ensure that", "page": 88, "level": 2}}, {"headings_1": {"content": "quality and quantity expected from Government by citizens.", "page": 88, "level": 2}}]], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "requires funding to complete the process yet MDALGS do not have the required funding and", "metadata": {"headings": [{"headings_0": {"content": "requires funding to complete the process yet MDALGS do not have the required funding and", "page": 88, "level": 2}}, {"headings_1": {"content": "Government through Ministry of Public Service had not enforcement action to ensure that", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "budget line.", "metadata": {"headings": [{"headings_0": {"content": "requires funding to complete the process yet MDALGS do not have the required funding and", "page": 88, "level": 2}}, {"headings_1": {"content": "Government through Ministry of Public Service had not enforcement action to ensure that", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised Government to consider prioritizing the need to fund the development and approval of service delivery standards across Government as a way of improving service", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to consider prioritizing the need to fund the development and approval of service delivery standards across Government as a way of improving service", "page": 88, "level": 4}}, {"headings_1": {"content": "requires funding to complete the process yet MDALGS do not have the required funding and", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "delivery. The Ministry should subsequently ensure that these standards once approved are adhered to.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to consider prioritizing the need to fund the development and approval of service delivery standards across Government as a way of improving service", "page": 88, "level": 4}}, {"headings_1": {"content": "requires funding to complete the process yet MDALGS do not have the required funding and", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.4.6 Unfunded Town Councils", "metadata": {"headings": [{"headings_0": {"content": "3.4.6 Unfunded Town Councils", "page": 88, "level": 2}}, {"headings_1": {"content": "I advised Government to consider prioritizing the need to fund the development and approval of service delivery standards across Government as a way of improving service", "page": 88, "level": 4}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Government has over the last years created a Local Governments particularly Town Councils which should be financially independent from the Districts from which they were created in", "metadata": {"headings": [{"headings_0": {"content": "Government has over the last years created a Local Governments particularly Town Councils which should be financially independent from the Districts from which they were created in", "page": 88, "level": 4}}, {"headings_1": {"content": "3.4.6 Unfunded Town Councils", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "line with Section 79 of the Local Governments Act.", "metadata": {"headings": [{"headings_0": {"content": "Government has over the last years created a Local Governments particularly Town Councils which should be financially independent from the Districts from which they were created in", "page": 88, "level": 4}}, {"headings_1": {"content": "3.4.6 Unfunded Town Councils", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Records reviewed indicated that Government had created a total of 584 town councils by", "metadata": {"headings": [{"headings_0": {"content": "Records reviewed indicated that Government had created a total of 584 town councils by", "page": 88, "level": 2}}, {"headings_1": {"content": "Government has over the last years created a Local Governments particularly Town Councils which should be financially independent from the Districts from which they were created in", "page": 88, "level": 4}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "June 2019/2020 out of which only 228 have been approved by MoFPED for direct access of", "metadata": {"headings": [{"headings_0": {"content": "Records reviewed indicated that Government had created a total of 584 town councils by", "page": 88, "level": 2}}, {"headings_1": {"content": "Government has over the last years created a Local Governments particularly Town Councils which should be financially independent from the Districts from which they were created in", "page": 88, "level": 4}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "resources from the national budget. As explained last year, it requires on average", "metadata": {"headings": [{"headings_0": {"content": "resources from the national budget. As explained last year, it requires on average", "page": 88, "level": 2}}, {"headings_1": {"content": "Records reviewed indicated that Government had created a total of 584 town councils by", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "UGX.1.8bn to run a Town Council. This implies that the balance of 356 town councils would", "metadata": {"headings": [{"headings_0": {"content": "resources from the national budget. As explained last year, it requires on average", "page": 88, "level": 2}}, {"headings_1": {"content": "Records reviewed indicated that Government had created a total of 584 town councils by", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "require approximately UGX.640.8bn for both development and operational costs. Failure to fund Town Councils significantly affects the ability of these Town Councils to Operate and", "metadata": {"headings": [{"headings_0": {"content": "require approximately UGX.640.8bn for both development and operational costs. Failure to fund Town Councils significantly affects the ability of these Town Councils to Operate and", "page": 88, "level": 4}}, {"headings_1": {"content": "resources from the national budget. As explained last year, it requires on average", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "deliver services. \nIt appears that Government is increasingly finding challenges to provide the required funding for the newly created Town Councils. \nI have advised Government to ensure that for any additional administrative institutions, created, this should be matched with the available resources. \n78", "metadata": {"headings": [{"headings_0": {"content": "require approximately UGX.640.8bn for both development and operational costs. Failure to fund Town Councils significantly affects the ability of these Town Councils to Operate and", "page": 88, "level": 4}}, {"headings_1": {"content": "resources from the national budget. As explained last year, it requires on average", "page": 88, "level": 2}}, [{"headings_0": {"content": "require approximately UGX.640.8bn for both development and operational costs. Failure to fund Town Councils significantly affects the ability of these Town Councils to Operate and", "page": 88, "level": 4}}, {"headings_1": {"content": "resources from the national budget. As explained last year, it requires on average", "page": 88, "level": 2}}], [{"headings_0": {"content": "require approximately UGX.640.8bn for both development and operational costs. Failure to fund Town Councils significantly affects the ability of these Town Councils to Operate and", "page": 88, "level": 4}}, {"headings_1": {"content": "resources from the national budget. As explained last year, it requires on average", "page": 88, "level": 2}}], [{"headings_0": {"content": "require approximately UGX.640.8bn for both development and operational costs. Failure to fund Town Councils significantly affects the ability of these Town Councils to Operate and", "page": 88, "level": 4}}, {"headings_1": {"content": "resources from the national budget. As explained last year, it requires on average", "page": 88, "level": 2}}]], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.5 Energy Sector 3.5.1 Unsustainable Deemed Energy Payments", "metadata": {"headings": [{"headings_0": {"content": "3.5 Energy Sector 3.5.1 Unsustainable Deemed Energy Payments", "page": 89, "level": 2}}, {"headings_1": {"content": "require approximately UGX.640.8bn for both development and operational costs. Failure to fund Town Councils significantly affects the ability of these Town Councils to Operate and", "page": 88, "level": 4}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "According to several Power Purchase Agreements (PPAs) and other implementation", "metadata": {"headings": [{"headings_0": {"content": "3.5 Energy Sector 3.5.1 Unsustainable Deemed Energy Payments", "page": 89, "level": 2}}, {"headings_1": {"content": "require approximately UGX.640.8bn for both development and operational costs. Failure to fund Town Councils significantly affects the ability of these Town Councils to Operate and", "page": 88, "level": 4}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "agreements signed between the Independent Power Producers (IPPs), GOU, and UETCL,", "metadata": {"headings": [{"headings_0": {"content": "agreements signed between the Independent Power Producers (IPPs), GOU, and UETCL,", "page": 89, "level": 2}}, {"headings_1": {"content": "3.5 Energy Sector 3.5.1 Unsustainable Deemed Energy Payments", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Government committed to construct power evacuation infrastructure from the IPPs generation facilities to the distribution network upon commencement of generation of power", "metadata": {"headings": [{"headings_0": {"content": "agreements signed between the Independent Power Producers (IPPs), GOU, and UETCL,", "page": 89, "level": 2}}, {"headings_1": {"content": "3.5 Energy Sector 3.5.1 Unsustainable Deemed Energy Payments", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "by IPPs. The failure to dispatch power constitutes deemed Energy and UETCL shall make payments to IPPs for such Energy in accordance with the provisions in the agreements.", "metadata": {"headings": [{"headings_0": {"content": "by IPPs. The failure to dispatch power constitutes deemed Energy and UETCL shall make payments to IPPs for such Energy in accordance with the provisions in the agreements.", "page": 89, "level": 4}}, {"headings_1": {"content": "agreements signed between the Independent Power Producers (IPPs), GOU, and UETCL,", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that the deemed energy claims by Achwa River Energy Project (ARPE) during the", "metadata": {"headings": [{"headings_0": {"content": "I noted that the deemed energy claims by Achwa River Energy Project (ARPE) during the", "page": 89, "level": 2}}, {"headings_1": {"content": "by IPPs. The failure to dispatch power constitutes deemed Energy and UETCL shall make payments to IPPs for such Energy in accordance with the provisions in the agreements.", "page": 89, "level": 4}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "financial year had accumulated to UGX.64.69bn of which, only UGX.10.33bn was released", "metadata": {"headings": [{"headings_0": {"content": "I noted that the deemed energy claims by Achwa River Energy Project (ARPE) during the", "page": 89, "level": 2}}, {"headings_1": {"content": "by IPPs. The failure to dispatch power constitutes deemed Energy and UETCL shall make payments to IPPs for such Energy in accordance with the provisions in the agreements.", "page": 89, "level": 4}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "through the MEMD leaving unpaid claims of UGX.54.36bn. As a result, GOU through UEDCL constructed an emergency double circuit power evacuation line at a cost of about UGX.34bn,", "metadata": {"headings": [{"headings_0": {"content": "through the MEMD leaving unpaid claims of UGX.54.36bn. As a result, GOU through UEDCL constructed an emergency double circuit power evacuation line at a cost of about UGX.34bn,", "page": 89, "level": 4}}, {"headings_1": {"content": "I noted that the deemed energy claims by Achwa River Energy Project (ARPE) during the", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "which however has been found ineffective to evacuate all the power generated by the dam. \nFurthermore, a review of the deemed energy payment reconciliation schedules from UETCL", "metadata": {"headings": [{"headings_0": {"content": "through the MEMD leaving unpaid claims of UGX.54.36bn. As a result, GOU through UEDCL constructed an emergency double circuit power evacuation line at a cost of about UGX.34bn,", "page": 89, "level": 4}}, {"headings_1": {"content": "I noted that the deemed energy claims by Achwa River Energy Project (ARPE) during the", "page": 89, "level": 2}}, [{"headings_0": {"content": "through the MEMD leaving unpaid claims of UGX.54.36bn. As a result, GOU through UEDCL constructed an emergency double circuit power evacuation line at a cost of about UGX.34bn,", "page": 89, "level": 4}}, {"headings_1": {"content": "I noted that the deemed energy claims by Achwa River Energy Project (ARPE) during the", "page": 89, "level": 2}}]], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "established that UETCL incurred deemed energy payments for Mini Hydropower Plants", "metadata": {"headings": [{"headings_0": {"content": "established that UETCL incurred deemed energy payments for Mini Hydropower Plants", "page": 89, "level": 2}}, {"headings_1": {"content": "through the MEMD leaving unpaid claims of UGX.54.36bn. As a result, GOU through UEDCL constructed an emergency double circuit power evacuation line at a cost of about UGX.34bn,", "page": 89, "level": 4}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "amounting to USD.5.96 Million (approx. UGX.22.2bn) and USD.6.42 Million (approx.", "metadata": {"headings": [{"headings_0": {"content": "established that UETCL incurred deemed energy payments for Mini Hydropower Plants", "page": 89, "level": 2}}, {"headings_1": {"content": "through the MEMD leaving unpaid claims of UGX.54.36bn. As a result, GOU through UEDCL constructed an emergency double circuit power evacuation line at a cost of about UGX.34bn,", "page": 89, "level": 4}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "UGX.23.9bn) in the FYs 2018/2019 and 2019/2020, respectively. These payments were", "metadata": {"headings": [{"headings_0": {"content": "UGX.23.9bn) in the FYs 2018/2019 and 2019/2020, respectively. These payments were", "page": 89, "level": 2}}, {"headings_1": {"content": "established that UETCL incurred deemed energy payments for Mini Hydropower Plants", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "attributed to inadequate transmission infrastructure, line outages and insufficient demand in some instances. \nThe deemed energy liabilities/payments amounting to UGX.46.1bn at UETCL as at 30 th June,", "metadata": {"headings": [{"headings_0": {"content": "UGX.23.9bn) in the FYs 2018/2019 and 2019/2020, respectively. These payments were", "page": 89, "level": 2}}, {"headings_1": {"content": "established that UETCL incurred deemed energy payments for Mini Hydropower Plants", "page": 89, "level": 2}}, [{"headings_0": {"content": "UGX.23.9bn) in the FYs 2018/2019 and 2019/2020, respectively. These payments were", "page": 89, "level": 2}}, {"headings_1": {"content": "established that UETCL incurred deemed energy payments for Mini Hydropower Plants", "page": 89, "level": 2}}]], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "2020 are unsustainable and cause a significant strain on Government resources. In addition,", "metadata": {"headings": [{"headings_0": {"content": "2020 are unsustainable and cause a significant strain on Government resources. In addition,", "page": 89, "level": 2}}, {"headings_1": {"content": "UGX.23.9bn) in the FYs 2018/2019 and 2019/2020, respectively. These payments were", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "deemed energy charged through the tariff negatively impacts on consumer electricity prices, which may be a hindrance to electricity demand, thus slowing economic growth.", "metadata": {"headings": [{"headings_0": {"content": "2020 are unsustainable and cause a significant strain on Government resources. In addition,", "page": 89, "level": 2}}, {"headings_1": {"content": "UGX.23.9bn) in the FYs 2018/2019 and 2019/2020, respectively. These payments were", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Management at both the MEMD and UETCL explained that the deemed energy clause in power purchase agreements was initiated when Government had no sufficient power generation capacity to meet the demand. This was an initiative to attract investors in the", "metadata": {"headings": [{"headings_0": {"content": "Management at both the MEMD and UETCL explained that the deemed energy clause in power purchase agreements was initiated when Government had no sufficient power generation capacity to meet the demand. This was an initiative to attract investors in the", "page": 89, "level": 4}}, {"headings_1": {"content": "2020 are unsustainable and cause a significant strain on Government resources. In addition,", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "electricity sub sector. However, Government has since transitioned from generation deficit to generation surplus, and therefore, the deemed energy clause has been removed from new power purchase agreements signed between UETCL and Power generation developers.", "metadata": {"headings": [{"headings_0": {"content": "Management at both the MEMD and UETCL explained that the deemed energy clause in power purchase agreements was initiated when Government had no sufficient power generation capacity to meet the demand. This was an initiative to attract investors in the", "page": 89, "level": 4}}, {"headings_1": {"content": "2020 are unsustainable and cause a significant strain on Government resources. In addition,", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised Management at MEMD and UETCL to liaise with the relevant stakeholders such as", "metadata": {"headings": [{"headings_0": {"content": "I advised Management at MEMD and UETCL to liaise with the relevant stakeholders such as", "page": 89, "level": 2}}, {"headings_1": {"content": "Management at both the MEMD and UETCL explained that the deemed energy clause in power purchase agreements was initiated when Government had no sufficient power generation capacity to meet the demand. This was an initiative to attract investors in the", "page": 89, "level": 4}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "MoFPED and Development Partners to ensure that adequate funds are provided for construction of appropriate transmission infrastructure to evacuate any amount of power generated. In addition, the deemed energy liability incurred should be settled without", "metadata": {"headings": [{"headings_0": {"content": "I advised Management at MEMD and UETCL to liaise with the relevant stakeholders such as", "page": 89, "level": 2}}, {"headings_1": {"content": "Management at both the MEMD and UETCL explained that the deemed energy clause in power purchase agreements was initiated when Government had no sufficient power generation capacity to meet the demand. This was an initiative to attract investors in the", "page": 89, "level": 4}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "further delay. Effort needs to also be made to renegotiate the earlier agreements entered", "metadata": {"headings": [{"headings_0": {"content": "further delay. Effort needs to also be made to renegotiate the earlier agreements entered", "page": 89, "level": 2}}, {"headings_1": {"content": "I advised Management at MEMD and UETCL to liaise with the relevant stakeholders such as", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "into.", "metadata": {"headings": [{"headings_0": {"content": "further delay. Effort needs to also be made to renegotiate the earlier agreements entered", "page": 89, "level": 2}}, {"headings_1": {"content": "I advised Management at MEMD and UETCL to liaise with the relevant stakeholders such as", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.5.2 Delayed commissioning of Karuma HPP", "metadata": {"headings": [{"headings_0": {"content": "3.5.2 Delayed commissioning of Karuma HPP", "page": 89, "level": 2}}, {"headings_1": {"content": "further delay. Effort needs to also be made to renegotiate the earlier agreements entered", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "General Condition of Contract (GCC) 17.1 of the Engineering Procurement Contract (EPC)", "metadata": {"headings": [{"headings_0": {"content": "3.5.2 Delayed commissioning of Karuma HPP", "page": 89, "level": 2}}, {"headings_1": {"content": "further delay. Effort needs to also be made to renegotiate the earlier agreements entered", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "provides that the time for completion of the Project, including time required for creation of", "metadata": {"headings": [{"headings_0": {"content": "provides that the time for completion of the Project, including time required for creation of", "page": 89, "level": 2}}, {"headings_1": {"content": "3.5.2 Delayed commissioning of Karuma HPP", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "construction facilities and Infrastructure Works, shall not exceed 60 months reckoned from \n79", "metadata": {"headings": [{"headings_0": {"content": "provides that the time for completion of the Project, including time required for creation of", "page": 89, "level": 2}}, {"headings_1": {"content": "3.5.2 Delayed commissioning of Karuma HPP", "page": 89, "level": 2}}, [{"headings_0": {"content": "provides that the time for completion of the Project, including time required for creation of", "page": 89, "level": 2}}, {"headings_1": {"content": "3.5.2 Delayed commissioning of Karuma HPP", "page": 89, "level": 2}}]], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "the start date. The Effective Date was August 16, 2013 implying that the initial completion", "metadata": {"headings": [{"headings_0": {"content": "the start date. The Effective Date was August 16, 2013 implying that the initial completion", "page": 90, "level": 2}}, {"headings_1": {"content": "provides that the time for completion of the Project, including time required for creation of", "page": 89, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "date of the dam was December 16, 2018.", "metadata": {"headings": [{"headings_0": {"content": "the start date. The Effective Date was August 16, 2013 implying that the initial completion", "page": 90, "level": 2}}, {"headings_1": {"content": "provides that the time for completion of the Project, including time required for creation of", "page": 89, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "However, a review of the fourth quarter progress report revealed that the completion date", "metadata": {"headings": [{"headings_0": {"content": "However, a review of the fourth quarter progress report revealed that the completion date", "page": 90, "level": 2}}, {"headings_1": {"content": "the start date. The Effective Date was August 16, 2013 implying that the initial completion", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "for the Karuma HPP was extended to 30th November 2020, resulting into a delay of two (2)", "metadata": {"headings": [{"headings_0": {"content": "However, a review of the fourth quarter progress report revealed that the completion date", "page": 90, "level": 2}}, {"headings_1": {"content": "the start date. The Effective Date was August 16, 2013 implying that the initial completion", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "years from the initial planned commissioning date. This was majorly attributed to delays in", "metadata": {"headings": [{"headings_0": {"content": "years from the initial planned commissioning date. This was majorly attributed to delays in", "page": 90, "level": 2}}, {"headings_1": {"content": "However, a review of the fourth quarter progress report revealed that the completion date", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "land acquisition and the impact of Covid-19.", "metadata": {"headings": [{"headings_0": {"content": "years from the initial planned commissioning date. This was majorly attributed to delays in", "page": 90, "level": 2}}, {"headings_1": {"content": "However, a review of the fourth quarter progress report revealed that the completion date", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The delays in project completion may result into increased supervision costs, additional costs arising from claims by the EPCC, and increased commitment fees payable on undrawn", "metadata": {"headings": [{"headings_0": {"content": "The delays in project completion may result into increased supervision costs, additional costs arising from claims by the EPCC, and increased commitment fees payable on undrawn", "page": 90, "level": 4}}, {"headings_1": {"content": "years from the initial planned commissioning date. This was majorly attributed to delays in", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "balances of the loan. As at 30 th June 2020 GoU had as a result paid commitment fees amounting to USD.11.9 Million.", "metadata": {"headings": [{"headings_0": {"content": "The delays in project completion may result into increased supervision costs, additional costs arising from claims by the EPCC, and increased commitment fees payable on undrawn", "page": 90, "level": 4}}, {"headings_1": {"content": "years from the initial planned commissioning date. This was majorly attributed to delays in", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised management to expedite the construction of the Hydro Power Plant. In addition, management should continue engaging MEMD and relevant stakeholders in order to", "metadata": {"headings": [{"headings_0": {"content": "I advised management to expedite the construction of the Hydro Power Plant. In addition, management should continue engaging MEMD and relevant stakeholders in order to", "page": 90, "level": 4}}, {"headings_1": {"content": "The delays in project completion may result into increased supervision costs, additional costs arising from claims by the EPCC, and increased commitment fees payable on undrawn", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "expedite the process of land acquisition/compensations.", "metadata": {"headings": [{"headings_0": {"content": "I advised management to expedite the construction of the Hydro Power Plant. In addition, management should continue engaging MEMD and relevant stakeholders in order to", "page": 90, "level": 4}}, {"headings_1": {"content": "The delays in project completion may result into increased supervision costs, additional costs arising from claims by the EPCC, and increased commitment fees payable on undrawn", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.5.3 Undeclared Mineral imports and exports", "metadata": {"headings": [{"headings_0": {"content": "3.5.3 Undeclared Mineral imports and exports", "page": 90, "level": 2}}, {"headings_1": {"content": "I advised management to expedite the construction of the Hydro Power Plant. In addition, management should continue engaging MEMD and relevant stakeholders in order to", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Section 38 (1) of the Mining Licensing Regulations 2019 states that Minerals obtained under", "metadata": {"headings": [{"headings_0": {"content": "Section 38 (1) of the Mining Licensing Regulations 2019 states that Minerals obtained under", "page": 90, "level": 2}}, {"headings_1": {"content": "3.5.3 Undeclared Mineral imports and exports", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "a mineral right or under a mineral dealer\u2019s license may only be exported under an export", "metadata": {"headings": [{"headings_0": {"content": "Section 38 (1) of the Mining Licensing Regulations 2019 states that Minerals obtained under", "page": 90, "level": 2}}, {"headings_1": {"content": "3.5.3 Undeclared Mineral imports and exports", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "permit granted by the Commissioner. Similarly, Section 117 (1) states that the Commissioner may grant to any person an import permit to import minerals into Uganda on conditions", "metadata": {"headings": [{"headings_0": {"content": "permit granted by the Commissioner. Similarly, Section 117 (1) states that the Commissioner may grant to any person an import permit to import minerals into Uganda on conditions", "page": 90, "level": 4}}, {"headings_1": {"content": "Section 38 (1) of the Mining Licensing Regulations 2019 states that Minerals obtained under", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "prescribed by or under this section and specified in such permit. Sub Section (2) states that a person who imports any minerals under this section shall make a declaration before a customs officer regarding the type and quantity of minerals imported, after which the", "metadata": {"headings": [{"headings_0": {"content": "permit granted by the Commissioner. Similarly, Section 117 (1) states that the Commissioner may grant to any person an import permit to import minerals into Uganda on conditions", "page": 90, "level": 4}}, {"headings_1": {"content": "Section 38 (1) of the Mining Licensing Regulations 2019 states that Minerals obtained under", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "customs officer shall certify the import permit. Sub Section (3) further states that an import", "metadata": {"headings": [{"headings_0": {"content": "customs officer shall certify the import permit. Sub Section (3) further states that an import", "page": 90, "level": 2}}, {"headings_1": {"content": "permit granted by the Commissioner. Similarly, Section 117 (1) states that the Commissioner may grant to any person an import permit to import minerals into Uganda on conditions", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "permit shall be issued only on payment of the prescribed fee.", "metadata": {"headings": [{"headings_0": {"content": "customs officer shall certify the import permit. Sub Section (3) further states that an import", "page": 90, "level": 2}}, {"headings_1": {"content": "permit granted by the Commissioner. Similarly, Section 117 (1) states that the Commissioner may grant to any person an import permit to import minerals into Uganda on conditions", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I noted from a review of URA customs data that 10,273 tonnes of exported Vermiculite worth UGX.8.3bn, were not declared to the Department of Geological Survey and Mining (DGSM) an as a result, royalties worth UGX.102.7 Million were not collected from vermiculite", "metadata": {"headings": [{"headings_0": {"content": "I noted from a review of URA customs data that 10,273 tonnes of exported Vermiculite worth UGX.8.3bn, were not declared to the Department of Geological Survey and Mining (DGSM) an as a result, royalties worth UGX.102.7 Million were not collected from vermiculite", "page": 90, "level": 4}}, {"headings_1": {"content": "customs officer shall certify the import permit. Sub Section (3) further states that an import", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "exports. \nSimilarly, between FY 2017/2018 and FY 2019/2020, minerals, such as; Tantalum and", "metadata": {"headings": [{"headings_0": {"content": "I noted from a review of URA customs data that 10,273 tonnes of exported Vermiculite worth UGX.8.3bn, were not declared to the Department of Geological Survey and Mining (DGSM) an as a result, royalties worth UGX.102.7 Million were not collected from vermiculite", "page": 90, "level": 4}}, {"headings_1": {"content": "customs officer shall certify the import permit. Sub Section (3) further states that an import", "page": 90, "level": 2}}, [{"headings_0": {"content": "I noted from a review of URA customs data that 10,273 tonnes of exported Vermiculite worth UGX.8.3bn, were not declared to the Department of Geological Survey and Mining (DGSM) an as a result, royalties worth UGX.102.7 Million were not collected from vermiculite", "page": 90, "level": 4}}, {"headings_1": {"content": "customs officer shall certify the import permit. Sub Section (3) further states that an import", "page": 90, "level": 2}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Tungsten worth UGX.26.3bn were exported out of the country without export permits as required by the law. Without notification of the DGSM by URA customs as required, there", "metadata": {"headings": [{"headings_0": {"content": "Tungsten worth UGX.26.3bn were exported out of the country without export permits as required by the law. Without notification of the DGSM by URA customs as required, there", "page": 90, "level": 4}}, {"headings_1": {"content": "I noted from a review of URA customs data that 10,273 tonnes of exported Vermiculite worth UGX.8.3bn, were not declared to the Department of Geological Survey and Mining (DGSM) an as a result, royalties worth UGX.102.7 Million were not collected from vermiculite", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "could be significant potential revenue losses in terms of uncollected royalties.", "metadata": {"headings": [{"headings_0": {"content": "Tungsten worth UGX.26.3bn were exported out of the country without export permits as required by the law. Without notification of the DGSM by URA customs as required, there", "page": 90, "level": 4}}, {"headings_1": {"content": "I noted from a review of URA customs data that 10,273 tonnes of exported Vermiculite worth UGX.8.3bn, were not declared to the Department of Geological Survey and Mining (DGSM) an as a result, royalties worth UGX.102.7 Million were not collected from vermiculite", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Management explained that in terms of mineral exports, the Ministry will continue engaging the URA to ensure that mineral exports are accompanied with permits. In addition, the Ministry has also provided procedures and requirements for Export of minerals out of the country to all customs border point including Entebbe International Airport. The Ministry will", "metadata": {"headings": [{"headings_0": {"content": "Management explained that in terms of mineral exports, the Ministry will continue engaging the URA to ensure that mineral exports are accompanied with permits. In addition, the Ministry has also provided procedures and requirements for Export of minerals out of the country to all customs border point including Entebbe International Airport. The Ministry will", "page": 90, "level": 4}}, {"headings_1": {"content": "Tungsten worth UGX.26.3bn were exported out of the country without export permits as required by the law. Without notification of the DGSM by URA customs as required, there", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "harmonise the exports from the URA with the one of the ministry and assess and collect the royalty due. \nI advised management at MEMD to liaise with URA to ensure that there is timely notification of the DGSM before minerals are imported or exported so as to ensure royalties have been computed, mineral origins are ascertained and import and export permits issued as required by the law. \n80", "metadata": {"headings": [{"headings_0": {"content": "Management explained that in terms of mineral exports, the Ministry will continue engaging the URA to ensure that mineral exports are accompanied with permits. In addition, the Ministry has also provided procedures and requirements for Export of minerals out of the country to all customs border point including Entebbe International Airport. The Ministry will", "page": 90, "level": 4}}, {"headings_1": {"content": "Tungsten worth UGX.26.3bn were exported out of the country without export permits as required by the law. Without notification of the DGSM by URA customs as required, there", "page": 90, "level": 4}}, [{"headings_0": {"content": "Management explained that in terms of mineral exports, the Ministry will continue engaging the URA to ensure that mineral exports are accompanied with permits. In addition, the Ministry has also provided procedures and requirements for Export of minerals out of the country to all customs border point including Entebbe International Airport. The Ministry will", "page": 90, "level": 4}}, {"headings_1": {"content": "Tungsten worth UGX.26.3bn were exported out of the country without export permits as required by the law. Without notification of the DGSM by URA customs as required, there", "page": 90, "level": 4}}], [{"headings_0": {"content": "Management explained that in terms of mineral exports, the Ministry will continue engaging the URA to ensure that mineral exports are accompanied with permits. In addition, the Ministry has also provided procedures and requirements for Export of minerals out of the country to all customs border point including Entebbe International Airport. The Ministry will", "page": 90, "level": 4}}, {"headings_1": {"content": "Tungsten worth UGX.26.3bn were exported out of the country without export permits as required by the law. Without notification of the DGSM by URA customs as required, there", "page": 90, "level": 4}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.6 Water Sector 3.6.1 Encroachment on the Central Forest Reserves (CFRs)", "metadata": {"headings": [{"headings_0": {"content": "3.6 Water Sector 3.6.1 Encroachment on the Central Forest Reserves (CFRs)", "page": 91, "level": 2}}, {"headings_1": {"content": "Management explained that in terms of mineral exports, the Ministry will continue engaging the URA to ensure that mineral exports are accompanied with permits. In addition, the Ministry has also provided procedures and requirements for Export of minerals out of the country to all customs border point including Entebbe International Airport. The Ministry will", "page": 90, "level": 4}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "According to the 1990 biomass study, the national forest cover dropped from 24% (4,933,271ha) to 9.6% (1,938,990ha) in 2015. Similarly, the CFR under NFA dropped from", "metadata": {"headings": [{"headings_0": {"content": "According to the 1990 biomass study, the national forest cover dropped from 24% (4,933,271ha) to 9.6% (1,938,990ha) in 2015. Similarly, the CFR under NFA dropped from", "page": 91, "level": 4}}, {"headings_1": {"content": "3.6 Water Sector 3.6.1 Encroachment on the Central Forest Reserves (CFRs)", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "16.04% (791,240ha) of the national forest cover to 10.2% (504,391ha) in the same period.", "metadata": {"headings": [{"headings_0": {"content": "According to the 1990 biomass study, the national forest cover dropped from 24% (4,933,271ha) to 9.6% (1,938,990ha) in 2015. Similarly, the CFR under NFA dropped from", "page": 91, "level": 4}}, {"headings_1": {"content": "3.6 Water Sector 3.6.1 Encroachment on the Central Forest Reserves (CFRs)", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "This was largely caused by encroachment/deforestation due to population pressures; unclear CFR boundaries; inadequate coordination amongst stakeholders; inadequate supervision and", "metadata": {"headings": [{"headings_0": {"content": "This was largely caused by encroachment/deforestation due to population pressures; unclear CFR boundaries; inadequate coordination amongst stakeholders; inadequate supervision and", "page": 91, "level": 4}}, {"headings_1": {"content": "According to the 1990 biomass study, the national forest cover dropped from 24% (4,933,271ha) to 9.6% (1,938,990ha) in 2015. Similarly, the CFR under NFA dropped from", "page": 91, "level": 4}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "enforcement; split of mandate from different forest players; inefficiencies in the planning", "metadata": {"headings": [{"headings_0": {"content": "This was largely caused by encroachment/deforestation due to population pressures; unclear CFR boundaries; inadequate coordination amongst stakeholders; inadequate supervision and", "page": 91, "level": 4}}, {"headings_1": {"content": "According to the 1990 biomass study, the national forest cover dropped from 24% (4,933,271ha) to 9.6% (1,938,990ha) in 2015. Similarly, the CFR under NFA dropped from", "page": 91, "level": 4}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "process; inadequate stakeholder awareness, among others. Table below shows NFA\u2019s forest", "metadata": {"headings": [{"headings_0": {"content": "process; inadequate stakeholder awareness, among others. Table below shows NFA\u2019s forest", "page": 91, "level": 2}}, {"headings_1": {"content": "This was largely caused by encroachment/deforestation due to population pressures; unclear CFR boundaries; inadequate coordination amongst stakeholders; inadequate supervision and", "page": 91, "level": 4}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "cover from 1990 to the most current published biomass study;", "metadata": {"headings": [{"headings_0": {"content": "process; inadequate stakeholder awareness, among others. Table below shows NFA\u2019s forest", "page": 91, "level": 2}}, {"headings_1": {"content": "This was largely caused by encroachment/deforestation due to population pressures; unclear CFR boundaries; inadequate coordination amongst stakeholders; inadequate supervision and", "page": 91, "level": 4}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Central Forest Reserve Cover (Ha)", "metadata": {"headings": [{"headings_0": {"content": "Central Forest Reserve Cover (Ha)", "page": 91, "level": 5}}, {"headings_1": {"content": "process; inadequate stakeholder awareness, among others. Table below shows NFA\u2019s forest", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "1000000 800000 600000 \n400000 \nNFA Forest Cover (Ha) 200000 \n0", "metadata": {"headings": [{"headings_0": {"content": "Central Forest Reserve Cover (Ha)", "page": 91, "level": 5}}, {"headings_1": {"content": "process; inadequate stakeholder awareness, among others. Table below shows NFA\u2019s forest", "page": 91, "level": 2}}, [{"headings_0": {"content": "Central Forest Reserve Cover (Ha)", "page": 91, "level": 5}}, {"headings_1": {"content": "process; inadequate stakeholder awareness, among others. Table below shows NFA\u2019s forest", "page": 91, "level": 2}}], [{"headings_0": {"content": "Central Forest Reserve Cover (Ha)", "page": 91, "level": 5}}, {"headings_1": {"content": "process; inadequate stakeholder awareness, among others. Table below shows NFA\u2019s forest", "page": 91, "level": 2}}], [{"headings_0": {"content": "Central Forest Reserve Cover (Ha)", "page": 91, "level": 5}}, {"headings_1": {"content": "process; inadequate stakeholder awareness, among others. Table below shows NFA\u2019s forest", "page": 91, "level": 2}}]], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "1990 2000 2005 2010 2015", "metadata": {"headings": [{"headings_0": {"content": "1990 2000 2005 2010 2015", "page": 91, "level": 4}}, {"headings_1": {"content": "Central Forest Reserve Cover (Ha)", "page": 91, "level": 5}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that Government interventions of afforestation, restoration, establishment of new", "metadata": {"headings": [{"headings_0": {"content": "I noted that Government interventions of afforestation, restoration, establishment of new", "page": 91, "level": 2}}, {"headings_1": {"content": "1990 2000 2005 2010 2015", "page": 91, "level": 4}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "plantations, and supervision and monitoring were not yielding the much required results due to the lack of coordination and the split mandate that puts forestry management under various Government institutions. \nManagement at NFA attributed the slow progress of Government interventions to inadequate", "metadata": {"headings": [{"headings_0": {"content": "I noted that Government interventions of afforestation, restoration, establishment of new", "page": 91, "level": 2}}, {"headings_1": {"content": "1990 2000 2005 2010 2015", "page": 91, "level": 4}}, [{"headings_0": {"content": "I noted that Government interventions of afforestation, restoration, establishment of new", "page": 91, "level": 2}}, {"headings_1": {"content": "1990 2000 2005 2010 2015", "page": 91, "level": 4}}]], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "funding, encroachment on Government forest land due to population pressures and", "metadata": {"headings": [{"headings_0": {"content": "funding, encroachment on Government forest land due to population pressures and", "page": 91, "level": 2}}, {"headings_1": {"content": "I noted that Government interventions of afforestation, restoration, establishment of new", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "urbanization, competing needs such as agriculture and resettlement of landless people, inadequate community sensitization and support, among others.", "metadata": {"headings": [{"headings_0": {"content": "funding, encroachment on Government forest land due to population pressures and", "page": 91, "level": 2}}, {"headings_1": {"content": "I noted that Government interventions of afforestation, restoration, establishment of new", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised Management at NFA to liaise with other sector institutions and improve on", "metadata": {"headings": [{"headings_0": {"content": "I advised Management at NFA to liaise with other sector institutions and improve on", "page": 91, "level": 2}}, {"headings_1": {"content": "funding, encroachment on Government forest land due to population pressures and", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "coordination efforts to ensure protection of all central forest reserves is prioritized.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management at NFA to liaise with other sector institutions and improve on", "page": 91, "level": 2}}, {"headings_1": {"content": "funding, encroachment on Government forest land due to population pressures and", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.6.2 Administration of the National Environment Fund (NEF)", "metadata": {"headings": [{"headings_0": {"content": "3.6.2 Administration of the National Environment Fund (NEF)", "page": 91, "level": 2}}, {"headings_1": {"content": "I advised Management at NFA to liaise with other sector institutions and improve on", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The National Environment Fund (NEF) supports various activities of the National", "metadata": {"headings": [{"headings_0": {"content": "The National Environment Fund (NEF) supports various activities of the National", "page": 91, "level": 2}}, {"headings_1": {"content": "3.6.2 Administration of the National Environment Fund (NEF)", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Environment Management Authority. The NEF consists of funds including; Disbursements", "metadata": {"headings": [{"headings_0": {"content": "The National Environment Fund (NEF) supports various activities of the National", "page": 91, "level": 2}}, {"headings_1": {"content": "3.6.2 Administration of the National Environment Fund (NEF)", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "from Government, Environmental levies, Fees charged for use of environmental resources", "metadata": {"headings": [{"headings_0": {"content": "from Government, Environmental levies, Fees charged for use of environmental resources", "page": 91, "level": 2}}, {"headings_1": {"content": "The National Environment Fund (NEF) supports various activities of the National", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "and other fees charged under the National Environment Act, Administrative fines collected as a result of breach of the provisions of the Act; and Gifts, donations and other voluntary", "metadata": {"headings": [{"headings_0": {"content": "from Government, Environmental levies, Fees charged for use of environmental resources", "page": 91, "level": 2}}, {"headings_1": {"content": "The National Environment Fund (NEF) supports various activities of the National", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "contributions to the Fund, with the approval of the Minister responsible for Finance. The NEMA Board is responsible for administration of the National Environment Fund.", "metadata": {"headings": [{"headings_0": {"content": "contributions to the Fund, with the approval of the Minister responsible for Finance. The NEMA Board is responsible for administration of the National Environment Fund.", "page": 91, "level": 4}}, {"headings_1": {"content": "from Government, Environmental levies, Fees charged for use of environmental resources", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "81 \nI noted due to the Government shift in the collection policy of the Non-Tax Revenue (NTR), the Fund remained un-operational during the year under review since subsequent collections in line with the Act are assessed by NEMA and paid into the Consolidated Fund through Uganda Revenue Authority. I further noted that not all the collections by URA are availed to", "metadata": {"headings": [{"headings_0": {"content": "contributions to the Fund, with the approval of the Minister responsible for Finance. The NEMA Board is responsible for administration of the National Environment Fund.", "page": 91, "level": 4}}, {"headings_1": {"content": "from Government, Environmental levies, Fees charged for use of environmental resources", "page": 91, "level": 2}}, [{"headings_0": {"content": "contributions to the Fund, with the approval of the Minister responsible for Finance. The NEMA Board is responsible for administration of the National Environment Fund.", "page": 91, "level": 4}}, {"headings_1": {"content": "from Government, Environmental levies, Fees charged for use of environmental resources", "page": 91, "level": 2}}]], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "the National Environment Management Authority through Government releases.", "metadata": {"headings": [{"headings_0": {"content": "the National Environment Management Authority through Government releases.", "page": 92, "level": 2}}, {"headings_1": {"content": "contributions to the Fund, with the approval of the Minister responsible for Finance. The NEMA Board is responsible for administration of the National Environment Fund.", "page": 91, "level": 4}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Furthermore, as a result of the freeze on the operations of the NEF, UGX.2.4bn remains idle at Bank of Uganda, and the fate of outstanding receivables to the tune of UGX.12.2bn is in balance as there is no clear guidance of how URA or NEMA are going to enforce recoverability.", "metadata": {"headings": [{"headings_0": {"content": "the National Environment Management Authority through Government releases.", "page": 92, "level": 2}}, {"headings_1": {"content": "contributions to the Fund, with the approval of the Minister responsible for Finance. The NEMA Board is responsible for administration of the National Environment Fund.", "page": 91, "level": 4}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The Government new NTR collection policy contravenes the law that established the Fund, and as a result NEMA\u2019s ability to effectively implement activities such as management of", "metadata": {"headings": [{"headings_0": {"content": "The Government new NTR collection policy contravenes the law that established the Fund, and as a result NEMA\u2019s ability to effectively implement activities such as management of", "page": 92, "level": 4}}, {"headings_1": {"content": "the National Environment Management Authority through Government releases.", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "sensitive and fragile ecosystems, critical environmental restoration activities, environmental resources management, and research intended to further the requirements of environmental management, capacity building, environmental publications and scholarships among others may be significantly affected.", "metadata": {"headings": [{"headings_0": {"content": "The Government new NTR collection policy contravenes the law that established the Fund, and as a result NEMA\u2019s ability to effectively implement activities such as management of", "page": 92, "level": 4}}, {"headings_1": {"content": "the National Environment Management Authority through Government releases.", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised NEMA management to engage the MoFPED and consult the Attorney General to ensure there is harmony between the new Government NTR collection policy and the Act", "metadata": {"headings": [{"headings_0": {"content": "I advised NEMA management to engage the MoFPED and consult the Attorney General to ensure there is harmony between the new Government NTR collection policy and the Act", "page": 92, "level": 4}}, {"headings_1": {"content": "The Government new NTR collection policy contravenes the law that established the Fund, and as a result NEMA\u2019s ability to effectively implement activities such as management of", "page": 92, "level": 4}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "establishing the Fund.", "metadata": {"headings": [{"headings_0": {"content": "I advised NEMA management to engage the MoFPED and consult the Attorney General to ensure there is harmony between the new Government NTR collection policy and the Act", "page": 92, "level": 4}}, {"headings_1": {"content": "The Government new NTR collection policy contravenes the law that established the Fund, and as a result NEMA\u2019s ability to effectively implement activities such as management of", "page": 92, "level": 4}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.7 Education Sector 3.7.1 Management of Research and Innovation Funds (RIF) in Universities", "metadata": {"headings": [{"headings_0": {"content": "3.7 Education Sector 3.7.1 Management of Research and Innovation Funds (RIF) in Universities", "page": 92, "level": 2}}, {"headings_1": {"content": "I advised NEMA management to engage the MoFPED and consult the Attorney General to ensure there is harmony between the new Government NTR collection policy and the Act", "page": 92, "level": 4}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "High impact research and innovations in universities have the potential to accelerate economic growth in developing countries. Accordingly, during the year under review the Government of Uganda disbursed UGX.30.2bn to Makerere University for the purpose of", "metadata": {"headings": [{"headings_0": {"content": "3.7 Education Sector 3.7.1 Management of Research and Innovation Funds (RIF) in Universities", "page": 92, "level": 2}}, {"headings_1": {"content": "I advised NEMA management to engage the MoFPED and consult the Attorney General to ensure there is harmony between the new Government NTR collection policy and the Act", "page": 92, "level": 4}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "research and innovations. I noted that a sum of UGX.22.1bn was spent on research and other research related activities leaving a balance of UGX.8.1bn unspent at the closure of", "metadata": {"headings": [{"headings_0": {"content": "research and innovations. I noted that a sum of UGX.22.1bn was spent on research and other research related activities leaving a balance of UGX.8.1bn unspent at the closure of", "page": 92, "level": 4}}, {"headings_1": {"content": "3.7 Education Sector 3.7.1 Management of Research and Innovation Funds (RIF) in Universities", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the financial year.", "metadata": {"headings": [{"headings_0": {"content": "research and innovations. I noted that a sum of UGX.22.1bn was spent on research and other research related activities leaving a balance of UGX.8.1bn unspent at the closure of", "page": 92, "level": 4}}, {"headings_1": {"content": "3.7 Education Sector 3.7.1 Management of Research and Innovation Funds (RIF) in Universities", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "An analysis of the implementation status of the research projects revealed that 94 (26.8%)", "metadata": {"headings": [{"headings_0": {"content": "An analysis of the implementation status of the research projects revealed that 94 (26.8%)", "page": 92, "level": 2}}, {"headings_1": {"content": "research and innovations. I noted that a sum of UGX.22.1bn was spent on research and other research related activities leaving a balance of UGX.8.1bn unspent at the closure of", "page": 92, "level": 4}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "projects were fully implemented, 256 (72.9%) were partially implemented, while 1 (0.3%)", "metadata": {"headings": [{"headings_0": {"content": "An analysis of the implementation status of the research projects revealed that 94 (26.8%)", "page": 92, "level": 2}}, {"headings_1": {"content": "research and innovations. I noted that a sum of UGX.22.1bn was spent on research and other research related activities leaving a balance of UGX.8.1bn unspent at the closure of", "page": 92, "level": 4}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "project was not implemented. From the analysis, it is indicative that research projects", "metadata": {"headings": [{"headings_0": {"content": "project was not implemented. From the analysis, it is indicative that research projects", "page": 92, "level": 2}}, {"headings_1": {"content": "An analysis of the implementation status of the research projects revealed that 94 (26.8%)", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "cannot be completed within a year, thus the need for the research funds to be availed to", "metadata": {"headings": [{"headings_0": {"content": "project was not implemented. From the analysis, it is indicative that research projects", "page": 92, "level": 2}}, {"headings_1": {"content": "An analysis of the implementation status of the research projects revealed that 94 (26.8%)", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "universities over a long period of time, and not within the Government financial year.", "metadata": {"headings": [{"headings_0": {"content": "universities over a long period of time, and not within the Government financial year.", "page": 92, "level": 2}}, {"headings_1": {"content": "project was not implemented. From the analysis, it is indicative that research projects", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Furthermore, a review of the university IFMS expenditures revealed that funds amounting to UGX.5.10bn were transferred to the University Subvention Account after seeking approval from MoFPED and the Accountant General other than being transferred to the consolidated", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, a review of the university IFMS expenditures revealed that funds amounting to UGX.5.10bn were transferred to the University Subvention Account after seeking approval from MoFPED and the Accountant General other than being transferred to the consolidated", "page": 92, "level": 4}}, {"headings_1": {"content": "universities over a long period of time, and not within the Government financial year.", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "fund to cater for research projects that had not been finalized at the closure of the financial year. \nManagement explained that research and innovation processes usually span a period beyond", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, a review of the university IFMS expenditures revealed that funds amounting to UGX.5.10bn were transferred to the University Subvention Account after seeking approval from MoFPED and the Accountant General other than being transferred to the consolidated", "page": 92, "level": 4}}, {"headings_1": {"content": "universities over a long period of time, and not within the Government financial year.", "page": 92, "level": 2}}, [{"headings_0": {"content": "Furthermore, a review of the university IFMS expenditures revealed that funds amounting to UGX.5.10bn were transferred to the University Subvention Account after seeking approval from MoFPED and the Accountant General other than being transferred to the consolidated", "page": 92, "level": 4}}, {"headings_1": {"content": "universities over a long period of time, and not within the Government financial year.", "page": 92, "level": 2}}]], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "a single year. They further explained that the Covid-19 outbreak interrupted at least one", "metadata": {"headings": [{"headings_0": {"content": "a single year. They further explained that the Covid-19 outbreak interrupted at least one", "page": 92, "level": 2}}, {"headings_1": {"content": "Furthermore, a review of the university IFMS expenditures revealed that funds amounting to UGX.5.10bn were transferred to the University Subvention Account after seeking approval from MoFPED and the Accountant General other than being transferred to the consolidated", "page": 92, "level": 4}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "third of the RIF\u2019s implementation period (4 months) as it was essential to ensure safety of researchers and study participants while also observing research ethics. \n82", "metadata": {"headings": [{"headings_0": {"content": "a single year. They further explained that the Covid-19 outbreak interrupted at least one", "page": 92, "level": 2}}, {"headings_1": {"content": "Furthermore, a review of the university IFMS expenditures revealed that funds amounting to UGX.5.10bn were transferred to the University Subvention Account after seeking approval from MoFPED and the Accountant General other than being transferred to the consolidated", "page": 92, "level": 4}}, [{"headings_0": {"content": "a single year. They further explained that the Covid-19 outbreak interrupted at least one", "page": 92, "level": 2}}, {"headings_1": {"content": "Furthermore, a review of the university IFMS expenditures revealed that funds amounting to UGX.5.10bn were transferred to the University Subvention Account after seeking approval from MoFPED and the Accountant General other than being transferred to the consolidated", "page": 92, "level": 4}}]], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to engage the Accountant General to consider creating Government Research Funds Accounts in Public universities, which should be separately governed and reported in accordance with the guidance that govern Fund Accounting. This", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the Accountant General to consider creating Government Research Funds Accounts in Public universities, which should be separately governed and reported in accordance with the guidance that govern Fund Accounting. This", "page": 93, "level": 4}}, {"headings_1": {"content": "a single year. They further explained that the Covid-19 outbreak interrupted at least one", "page": 92, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "would enable uninterrupted research activities while at the same time ensuring appropriate accountability.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the Accountant General to consider creating Government Research Funds Accounts in Public universities, which should be separately governed and reported in accordance with the guidance that govern Fund Accounting. This", "page": 93, "level": 4}}, {"headings_1": {"content": "a single year. They further explained that the Covid-19 outbreak interrupted at least one", "page": 92, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.8 Works Sector", "metadata": {"headings": [{"headings_0": {"content": "3.8 Works Sector", "page": 93, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to engage the Accountant General to consider creating Government Research Funds Accounts in Public universities, which should be separately governed and reported in accordance with the guidance that govern Fund Accounting. This", "page": 93, "level": 4}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "3.8.1 Nugatory Expenditure in Interest on delayed payments to contractors - UGX.7.3bn", "metadata": {"headings": [{"headings_0": {"content": "3.8.1 Nugatory Expenditure in Interest on delayed payments to contractors - UGX.7.3bn", "page": 93, "level": 2}}, {"headings_1": {"content": "3.8 Works Sector", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "UNRA made payments amounting to UGX.7.3bn that arose out of penalties for the court cases and interest on delayed payments of advances and Interim Payment certificates from", "metadata": {"headings": [{"headings_0": {"content": "UNRA made payments amounting to UGX.7.3bn that arose out of penalties for the court cases and interest on delayed payments of advances and Interim Payment certificates from", "page": 93, "level": 4}}, {"headings_1": {"content": "3.8.1 Nugatory Expenditure in Interest on delayed payments to contractors - UGX.7.3bn", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "various contractors. The expenses of interest on delayed payment are considered nugatory and should have been avoided had payments been effected within the contractual period.", "metadata": {"headings": [{"headings_0": {"content": "UNRA made payments amounting to UGX.7.3bn that arose out of penalties for the court cases and interest on delayed payments of advances and Interim Payment certificates from", "page": 93, "level": 4}}, {"headings_1": {"content": "3.8.1 Nugatory Expenditure in Interest on delayed payments to contractors - UGX.7.3bn", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The issue was attributed to inadequate funding leading to the Authority\u2019s inability to settle", "metadata": {"headings": [{"headings_0": {"content": "The issue was attributed to inadequate funding leading to the Authority\u2019s inability to settle", "page": 93, "level": 2}}, {"headings_1": {"content": "UNRA made payments amounting to UGX.7.3bn that arose out of penalties for the court cases and interest on delayed payments of advances and Interim Payment certificates from", "page": 93, "level": 4}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "certificates of approved works within the contractual period, which makes contractors invoke the clause in the contract and claim interest on unpaid certificates.", "metadata": {"headings": [{"headings_0": {"content": "The issue was attributed to inadequate funding leading to the Authority\u2019s inability to settle", "page": 93, "level": 2}}, {"headings_1": {"content": "UNRA made payments amounting to UGX.7.3bn that arose out of penalties for the court cases and interest on delayed payments of advances and Interim Payment certificates from", "page": 93, "level": 4}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "There is need for Government to prioritise timely payment of contractors to avoid the", "metadata": {"headings": [{"headings_0": {"content": "There is need for Government to prioritise timely payment of contractors to avoid the", "page": 93, "level": 2}}, {"headings_1": {"content": "The issue was attributed to inadequate funding leading to the Authority\u2019s inability to settle", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "penalties imposed as a consequence of delayed payments.", "metadata": {"headings": [{"headings_0": {"content": "There is need for Government to prioritise timely payment of contractors to avoid the", "page": 93, "level": 2}}, {"headings_1": {"content": "The issue was attributed to inadequate funding leading to the Authority\u2019s inability to settle", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.8.2 Engineering audit of selected road projects", "metadata": {"headings": [{"headings_0": {"content": "3.8.2 Engineering audit of selected road projects", "page": 93, "level": 2}}, {"headings_1": {"content": "There is need for Government to prioritise timely payment of contractors to avoid the", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "For the financial year 2019/2020, a total of 64 projects (Development, rehabilitation and", "metadata": {"headings": [{"headings_0": {"content": "For the financial year 2019/2020, a total of 64 projects (Development, rehabilitation and", "page": 93, "level": 2}}, {"headings_1": {"content": "3.8.2 Engineering audit of selected road projects", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "bridge projects) with a total contract sum/value of UGX.12.5tn were under implementation by UNRA. A sample of thirteen (13) projects (development, rehabilitation and bridge", "metadata": {"headings": [{"headings_0": {"content": "For the financial year 2019/2020, a total of 64 projects (Development, rehabilitation and", "page": 93, "level": 2}}, {"headings_1": {"content": "3.8.2 Engineering audit of selected road projects", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "projects) with a contract value of UGX.2.99tn were selected for audit. This sample", "metadata": {"headings": [{"headings_0": {"content": "projects) with a contract value of UGX.2.99tn were selected for audit. This sample", "page": 93, "level": 2}}, {"headings_1": {"content": "For the financial year 2019/2020, a total of 64 projects (Development, rehabilitation and", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "represents 23.86% of the value of the 64 projects.", "metadata": {"headings": [{"headings_0": {"content": "projects) with a contract value of UGX.2.99tn were selected for audit. This sample", "page": 93, "level": 2}}, {"headings_1": {"content": "For the financial year 2019/2020, a total of 64 projects (Development, rehabilitation and", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Thirteen (13) UNRA projects were sampled for audit. Five (5) (38%) of the projects were", "metadata": {"headings": [{"headings_0": {"content": "Thirteen (13) UNRA projects were sampled for audit. Five (5) (38%) of the projects were", "page": 93, "level": 2}}, {"headings_1": {"content": "projects) with a contract value of UGX.2.99tn were selected for audit. This sample", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "observed to have been initiated without adequate planning, which translated into major design changes during implementation, multiple extensions of time for some projects, delays in design reviews, delays in issuing revised design reports for implementation, variations in", "metadata": {"headings": [{"headings_0": {"content": "Thirteen (13) UNRA projects were sampled for audit. Five (5) (38%) of the projects were", "page": 93, "level": 2}}, {"headings_1": {"content": "projects) with a contract value of UGX.2.99tn were selected for audit. This sample", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "quantities during implementation, cost and time extensions. For instance;", "metadata": {"headings": [{"headings_0": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}, {"headings_1": {"content": "Thirteen (13) UNRA projects were sampled for audit. Five (5) (38%) of the projects were", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}, {"headings_1": {"content": "Thirteen (13) UNRA projects were sampled for audit. Five (5) (38%) of the projects were", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Relocation of facilities was underestimated for Kyenjojo-Kabwoya road project by over 127%.", "metadata": {"headings": [{"headings_0": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}, {"headings_1": {"content": "Thirteen (13) UNRA projects were sampled for audit. Five (5) (38%) of the projects were", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}, {"headings_1": {"content": "Thirteen (13) UNRA projects were sampled for audit. Five (5) (38%) of the projects were", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The concept design for Masindi-Park junction-Tangi road project through Murchison falls National Park resulted in reduction of road width in the park section which may result in a potential nugatory expenditure of USD.4.88m.", "metadata": {"headings": [{"headings_0": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}, {"headings_1": {"content": "Thirteen (13) UNRA projects were sampled for audit. Five (5) (38%) of the projects were", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- Underestimation of quantities by UGX.16bn (11.95% of the original contract) for Kigumba Bulima-Kabwoya road project. In addition, there was an omission of about", "metadata": {"headings": [{"headings_0": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}, {"headings_1": {"content": "Thirteen (13) UNRA projects were sampled for audit. Five (5) (38%) of the projects were", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}, {"headings_1": {"content": "Thirteen (13) UNRA projects were sampled for audit. Five (5) (38%) of the projects were", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "metadata": {"headings": [{"headings_0": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}, {"headings_1": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "four times the requirement for swamp treatment. \n83", "metadata": {"headings": [{"headings_0": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}, {"headings_1": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}, [{"headings_0": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}, {"headings_1": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}]], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Underestimation of quantities for Masaka-Bukakata road project due to inadequacies in geotechnical investigations.", "metadata": {"headings": [{"headings_0": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}, {"headings_1": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}, {"headings_1": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Absence of detailed design at contract commencement for Hima-Katunguru rehabilitation road project.", "metadata": {"headings": [{"headings_0": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}, {"headings_1": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}, {"headings_1": {"content": "quantities during implementation, cost and time extensions. For instance;", "page": 93, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The Accounting Officer explained that consultations are being made with utility companies to estimate relocations prior to issuance of bid documents. Consultations are also made with relevant MDAs where assessment of impact on biodiversity of the roads is required prior to issuance of the NEMA ESIA certificate. In addition the development of bills of quantities at design stage is being supervised by the Manager Quantity surveying before procurement of", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that consultations are being made with utility companies to estimate relocations prior to issuance of bid documents. Consultations are also made with relevant MDAs where assessment of impact on biodiversity of the roads is required prior to issuance of the NEMA ESIA certificate. In addition the development of bills of quantities at design stage is being supervised by the Manager Quantity surveying before procurement of", "page": 94, "level": 4}}, {"headings_1": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "works contracts to minimize estimation errors.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that consultations are being made with utility companies to estimate relocations prior to issuance of bid documents. Consultations are also made with relevant MDAs where assessment of impact on biodiversity of the roads is required prior to issuance of the NEMA ESIA certificate. In addition the development of bills of quantities at design stage is being supervised by the Manager Quantity surveying before procurement of", "page": 94, "level": 4}}, {"headings_1": {"content": "0.8Km of swamp sections of 4m average depth for the same road project resulting in", "page": 93, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to consult the key stakeholders during concept design.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to consult the key stakeholders during concept design.", "page": 94, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that consultations are being made with utility companies to estimate relocations prior to issuance of bid documents. Consultations are also made with relevant MDAs where assessment of impact on biodiversity of the roads is required prior to issuance of the NEMA ESIA certificate. In addition the development of bills of quantities at design stage is being supervised by the Manager Quantity surveying before procurement of", "page": 94, "level": 4}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "3.8.3 Slow progress of works on Kampala flyover construction and road upgrading project and the Northern Bypass", "metadata": {"headings": [{"headings_0": {"content": "3.8.3 Slow progress of works on Kampala flyover construction and road upgrading project and the Northern Bypass", "page": 94, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to consult the key stakeholders during concept design.", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Two major road projects, Kampala Flyover Project (KFOP) and the Kampala Northern Bypass", "metadata": {"headings": [{"headings_0": {"content": "Two major road projects, Kampala Flyover Project (KFOP) and the Kampala Northern Bypass", "page": 94, "level": 2}}, {"headings_1": {"content": "3.8.3 Slow progress of works on Kampala flyover construction and road upgrading project and the Northern Bypass", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Phase II (KNBP) have dragged on since 4 th May 2019 and 14 th July 2014 respectively. By end of September 2020 the progress of physical works on KFOP was estimated to be at 4.94% and the total contract time that had elapsed was 53.2%. For KNBP the progress of physical works was estimated to be 77.4% and the construction had been planned to take 36 month (3 years) has so far taken 78 months (6 and half years), which was a time lapse of 217% and still on-going.", "metadata": {"headings": [{"headings_0": {"content": "Two major road projects, Kampala Flyover Project (KFOP) and the Kampala Northern Bypass", "page": 94, "level": 2}}, {"headings_1": {"content": "3.8.3 Slow progress of works on Kampala flyover construction and road upgrading project and the Northern Bypass", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Slow progress of the works were attributed to; delayed access to site at various locations,", "metadata": {"headings": [{"headings_0": {"content": "Slow progress of the works were attributed to; delayed access to site at various locations,", "page": 94, "level": 2}}, {"headings_1": {"content": "Two major road projects, Kampala Flyover Project (KFOP) and the Kampala Northern Bypass", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "delayed relocation of utilities obstructing the planned works, the addition and increased scope of works and quantities and limited equipment deployment in the early period of the projects. Delayed completion of works inconveniences surrounding business community and denies the intended beneficiaries timely use of the infrastructure and may result in escalation of project costs in terms of contractors\u2019 claims. \nI advised the Accounting Officer to:", "metadata": {"headings": [{"headings_0": {"content": "Slow progress of the works were attributed to; delayed access to site at various locations,", "page": 94, "level": 2}}, {"headings_1": {"content": "Two major road projects, Kampala Flyover Project (KFOP) and the Kampala Northern Bypass", "page": 94, "level": 2}}, [{"headings_0": {"content": "Slow progress of the works were attributed to; delayed access to site at various locations,", "page": 94, "level": 2}}, {"headings_1": {"content": "Two major road projects, Kampala Flyover Project (KFOP) and the Kampala Northern Bypass", "page": 94, "level": 2}}]], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Ensure that the contractors are offered full access to the sites through timely", "metadata": {"headings": [{"headings_0": {"content": "Slow progress of the works were attributed to; delayed access to site at various locations,", "page": 94, "level": 2}}, {"headings_1": {"content": "Two major road projects, Kampala Flyover Project (KFOP) and the Kampala Northern Bypass", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Slow progress of the works were attributed to; delayed access to site at various locations,", "page": 94, "level": 2}}, {"headings_1": {"content": "Two major road projects, Kampala Flyover Project (KFOP) and the Kampala Northern Bypass", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "compensation of the Project affected persons to avoid claims and notices to claim.", "metadata": {"headings": [{"headings_0": {"content": "compensation of the Project affected persons to avoid claims and notices to claim.", "page": 94, "level": 2}}, {"headings_1": {"content": "Slow progress of the works were attributed to; delayed access to site at various locations,", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "- Ensure that the contractors fully mobilize the required equipment at the start of the", "metadata": {"headings": [{"headings_0": {"content": "compensation of the Project affected persons to avoid claims and notices to claim.", "page": 94, "level": 2}}, {"headings_1": {"content": "Slow progress of the works were attributed to; delayed access to site at various locations,", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "compensation of the Project affected persons to avoid claims and notices to claim.", "page": 94, "level": 2}}, {"headings_1": {"content": "Slow progress of the works were attributed to; delayed access to site at various locations,", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Projects to enable timely execution of Project works.", "metadata": {"headings": [{"headings_0": {"content": "Projects to enable timely execution of Project works.", "page": 94, "level": 2}}, {"headings_1": {"content": "compensation of the Project affected persons to avoid claims and notices to claim.", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Projects to enable timely execution of Project works.", "page": 94, "level": 2}}, {"headings_1": {"content": "compensation of the Project affected persons to avoid claims and notices to claim.", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Ensure more detailed feasibility studies and design review before commencement of the Projects to enable a more comprehensive estimation of the scope of works.", "metadata": {"headings": [{"headings_0": {"content": "Projects to enable timely execution of Project works.", "page": 94, "level": 2}}, {"headings_1": {"content": "compensation of the Project affected persons to avoid claims and notices to claim.", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "3.8.4 Delays in completion of design reviews", "metadata": {"headings": [{"headings_0": {"content": "3.8.4 Delays in completion of design reviews", "page": 94, "level": 2}}, {"headings_1": {"content": "Projects to enable timely execution of Project works.", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Design review is a key component of construction supervision for which any delay affects", "metadata": {"headings": [{"headings_0": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}, {"headings_1": {"content": "3.8.4 Delays in completion of design reviews", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "implementation of the projects leading to cost escalations. For 7 out of 13 road and bridge projects assessed, the following were observed in respect of delays: \n", "metadata": {"headings": [{"headings_0": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}, {"headings_1": {"content": "3.8.4 Delays in completion of design reviews", "page": 94, "level": 2}}, [{"headings_0": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}, {"headings_1": {"content": "3.8.4 Delays in completion of design reviews", "page": 94, "level": 2}}]], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- For the Kyenjojo-Kabwoya project, the first design review of the road design report was delayed by 1 month while the final review was delayed by 9 months.", "metadata": {"headings": [{"headings_0": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}, {"headings_1": {"content": "3.8.4 Delays in completion of design reviews", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "84", "metadata": {"headings": [{"headings_0": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}, {"headings_1": {"content": "3.8.4 Delays in completion of design reviews", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- For the Akisim-Moroto road section, the first review of the road design report was delayed by 3 months while the final review delayed by 9 months.\n- For Bulima-Kabwoya project, while the review was scheduled for 6 months, it was delayed by over 24 months.\n- For Masaka-Bukakata road project, the design review delayed by over 60 months (5", "metadata": {"headings": [{"headings_0": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}, {"headings_1": {"content": "3.8.4 Delays in completion of design reviews", "page": 94, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}, {"headings_1": {"content": "3.8.4 Delays in completion of design reviews", "page": 94, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "years) with multiple reviews leading to a net increase in project cost of UGX.16.3bn.", "metadata": {"headings": [{"headings_0": {"content": "years) with multiple reviews leading to a net increase in project cost of UGX.16.3bn.", "page": 95, "level": 2}}, {"headings_1": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "- For Fort Portal Hima road project, outstanding revised road designs were issued more than one year from date of submission of first drawings.\n- For Hima-Katunguru project, there was delay in issuance of final design drawings by over 12 months.\n- For the design and build of lot 3 bridges projects reviewed; the draft and final design that was to be submitted in 12 and 20 weeks respectively, was submitted in 16 and 32 weeks respectively.", "metadata": {"headings": [{"headings_0": {"content": "years) with multiple reviews leading to a net increase in project cost of UGX.16.3bn.", "page": 95, "level": 2}}, {"headings_1": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "years) with multiple reviews leading to a net increase in project cost of UGX.16.3bn.", "page": 95, "level": 2}}, {"headings_1": {"content": "Design review is a key component of construction supervision for which any delay affects", "page": 94, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to consider charging damages on consultants that fail to", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to consider charging damages on consultants that fail to", "page": 95, "level": 2}}, {"headings_1": {"content": "years) with multiple reviews leading to a net increase in project cost of UGX.16.3bn.", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "deliver design reviews on time.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to consider charging damages on consultants that fail to", "page": 95, "level": 2}}, {"headings_1": {"content": "years) with multiple reviews leading to a net increase in project cost of UGX.16.3bn.", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.8.5 Delays in progress of works", "metadata": {"headings": [{"headings_0": {"content": "3.8.5 Delays in progress of works", "page": 95, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to consider charging damages on consultants that fail to", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Three UNRA road projects assessed had significant delays in progress of works as shown", "metadata": {"headings": [{"headings_0": {"content": "Three UNRA road projects assessed had significant delays in progress of works as shown", "page": 95, "level": 2}}, {"headings_1": {"content": "3.8.5 Delays in progress of works", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "below:", "metadata": {"headings": [{"headings_0": {"content": "Three UNRA road projects assessed had significant delays in progress of works as shown", "page": 95, "level": 2}}, {"headings_1": {"content": "3.8.5 Delays in progress of works", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- For Bulima-Kabwoya road project that was initially scheduled for 30 months, after 52 months the project has achieved 97% completion.\n- Masaka-Bukakata road project had a 13.9% physical progress lag.\n- A delay of over 44 days on Hima Katunguru road project (UGX.660m delay damages) was noted.", "metadata": {"headings": [{"headings_0": {"content": "Three UNRA road projects assessed had significant delays in progress of works as shown", "page": 95, "level": 2}}, {"headings_1": {"content": "3.8.5 Delays in progress of works", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \nI advised the Accounting Officer to put in place measures to ensure that the works are expedited and completed within the scheduled timelines.", "metadata": {"headings": [{"headings_0": {"content": "Three UNRA road projects assessed had significant delays in progress of works as shown", "page": 95, "level": 2}}, {"headings_1": {"content": "3.8.5 Delays in progress of works", "page": 95, "level": 2}}, [{"headings_0": {"content": "Three UNRA road projects assessed had significant delays in progress of works as shown", "page": 95, "level": 2}}, {"headings_1": {"content": "3.8.5 Delays in progress of works", "page": 95, "level": 2}}]], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.8.6 Lack of Disputes Boards", "metadata": {"headings": [{"headings_0": {"content": "3.8.6 Lack of Disputes Boards", "page": 95, "level": 2}}, {"headings_1": {"content": "Three UNRA road projects assessed had significant delays in progress of works as shown", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Two road projects namely Akisim-Moroto project (under Defects Liability Period) and Fort", "metadata": {"headings": [{"headings_0": {"content": "3.8.6 Lack of Disputes Boards", "page": 95, "level": 2}}, {"headings_1": {"content": "Three UNRA road projects assessed had significant delays in progress of works as shown", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Portal-Hima road project under construction did not have fully constituted dispute boards as required, that is; 90 days after commencement. The boards are necessary to resolve timely any disagreements between UNRA and the contractors that arise during contract", "metadata": {"headings": [{"headings_0": {"content": "Portal-Hima road project under construction did not have fully constituted dispute boards as required, that is; 90 days after commencement. The boards are necessary to resolve timely any disagreements between UNRA and the contractors that arise during contract", "page": 95, "level": 4}}, {"headings_1": {"content": "3.8.6 Lack of Disputes Boards", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "Portal-Hima road project under construction did not have fully constituted dispute boards as required, that is; 90 days after commencement. The boards are necessary to resolve timely any disagreements between UNRA and the contractors that arise during contract", "page": 95, "level": 4}}, {"headings_1": {"content": "3.8.6 Lack of Disputes Boards", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the delays were due to the contractor\u2019s objection and", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the delays were due to the contractor\u2019s objection and", "page": 95, "level": 2}}, {"headings_1": {"content": "Portal-Hima road project under construction did not have fully constituted dispute boards as required, that is; 90 days after commencement. The boards are necessary to resolve timely any disagreements between UNRA and the contractors that arise during contract", "page": 95, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "preferred particular Dispute Boards.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the delays were due to the contractor\u2019s objection and", "page": 95, "level": 2}}, {"headings_1": {"content": "Portal-Hima road project under construction did not have fully constituted dispute boards as required, that is; 90 days after commencement. The boards are necessary to resolve timely any disagreements between UNRA and the contractors that arise during contract", "page": 95, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to complete the process for constituting Dispute Boards for", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to complete the process for constituting Dispute Boards for", "page": 95, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the delays were due to the contractor\u2019s objection and", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "ongoing projects and always ensure timely appointments. \n85 \n3.9", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to complete the process for constituting Dispute Boards for", "page": 95, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the delays were due to the contractor\u2019s objection and", "page": 95, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to complete the process for constituting Dispute Boards for", "page": 95, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the delays were due to the contractor\u2019s objection and", "page": 95, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to complete the process for constituting Dispute Boards for", "page": 95, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the delays were due to the contractor\u2019s objection and", "page": 95, "level": 2}}]], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Information Communication Technology Sector", "metadata": {"headings": [{"headings_0": {"content": "Information Communication Technology Sector", "page": 96, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to complete the process for constituting Dispute Boards for", "page": 95, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "3.9.1 Outstanding 2% UCC levy", "metadata": {"headings": [{"headings_0": {"content": "3.9.1 Outstanding 2% UCC levy", "page": 96, "level": 2}}, {"headings_1": {"content": "Information Communication Technology Sector", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "In line with Section 5 sub-section (i)-(c) of the Uganda Communications Commission Act", "metadata": {"headings": [{"headings_0": {"content": "In line with Section 5 sub-section (i)-(c) of the Uganda Communications Commission Act", "page": 96, "level": 2}}, {"headings_1": {"content": "3.9.1 Outstanding 2% UCC levy", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "2013, UCC imposed a levy of 2% of the gross revenue of all broadcasting media houses to cater the completion of the digital migration process. \nI observed that no media house has so far paid this levy to UCC. However, UCC has neither followed up on the unpaid levy nor has it captured the outstanding amounts in its financial", "metadata": {"headings": [{"headings_0": {"content": "In line with Section 5 sub-section (i)-(c) of the Uganda Communications Commission Act", "page": 96, "level": 2}}, {"headings_1": {"content": "3.9.1 Outstanding 2% UCC levy", "page": 96, "level": 2}}, [{"headings_0": {"content": "In line with Section 5 sub-section (i)-(c) of the Uganda Communications Commission Act", "page": 96, "level": 2}}, {"headings_1": {"content": "3.9.1 Outstanding 2% UCC levy", "page": 96, "level": 2}}]], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "statements. Under the circumstances, the process of digital migration may not be completed", "metadata": {"headings": [{"headings_0": {"content": "statements. Under the circumstances, the process of digital migration may not be completed", "page": 96, "level": 2}}, {"headings_1": {"content": "In line with Section 5 sub-section (i)-(c) of the Uganda Communications Commission Act", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "as planned.", "metadata": {"headings": [{"headings_0": {"content": "statements. Under the circumstances, the process of digital migration may not be completed", "page": 96, "level": 2}}, {"headings_1": {"content": "In line with Section 5 sub-section (i)-(c) of the Uganda Communications Commission Act", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The Accounting Officer attributed the delays to a petition made by the broadcasters to the Ministry of ICT & National Guidance against this obligation.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed the delays to a petition made by the broadcasters to the Ministry of ICT & National Guidance against this obligation.", "page": 96, "level": 4}}, {"headings_1": {"content": "statements. Under the circumstances, the process of digital migration may not be completed", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I advised that there should be a follow up of this matter until it is resolved.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed the delays to a petition made by the broadcasters to the Ministry of ICT & National Guidance against this obligation.", "page": 96, "level": 4}}, {"headings_1": {"content": "statements. Under the circumstances, the process of digital migration may not be completed", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.10 Trade Sector", "metadata": {"headings": [{"headings_0": {"content": "3.10 Trade Sector", "page": 96, "level": 2}}, {"headings_1": {"content": "The Accounting Officer attributed the delays to a petition made by the broadcasters to the Ministry of ICT & National Guidance against this obligation.", "page": 96, "level": 4}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "3.10.1Government investments through Uganda Development Corporation (UDC)", "metadata": {"headings": [{"headings_0": {"content": "3.10.1Government investments through Uganda Development Corporation (UDC)", "page": 96, "level": 2}}, {"headings_1": {"content": "3.10 Trade Sector", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The Government of Uganda has made investments worth UGX.191.6bn in fourteen (14)", "metadata": {"headings": [{"headings_0": {"content": "3.10.1Government investments through Uganda Development Corporation (UDC)", "page": 96, "level": 2}}, {"headings_1": {"content": "3.10 Trade Sector", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "projects since 2010 through UDC. However, the investments have been met with several", "metadata": {"headings": [{"headings_0": {"content": "projects since 2010 through UDC. However, the investments have been met with several", "page": 96, "level": 2}}, {"headings_1": {"content": "3.10.1Government investments through Uganda Development Corporation (UDC)", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "challenges and progress is very slow. I noted eight (8) of the fourteen (14) projects are still at feasibility study phase after eight years of implementation.", "metadata": {"headings": [{"headings_0": {"content": "projects since 2010 through UDC. However, the investments have been met with several", "page": 96, "level": 2}}, {"headings_1": {"content": "3.10.1Government investments through Uganda Development Corporation (UDC)", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I further observed that the rate of funds absorption is low, with UGX.24bn unabsorbed at", "metadata": {"headings": [{"headings_0": {"content": "I further observed that the rate of funds absorption is low, with UGX.24bn unabsorbed at", "page": 96, "level": 2}}, {"headings_1": {"content": "projects since 2010 through UDC. However, the investments have been met with several", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the close of the year. Also noted was that Management reallocated a total of UGX.9.4bn of investment funds to cater for recurrent headquarter operations, during the FY 2019/2020. \nThe continued failure to utilize appropriated funds for the purposes intended hampers fulfilment of the UDC mission.", "metadata": {"headings": [{"headings_0": {"content": "I further observed that the rate of funds absorption is low, with UGX.24bn unabsorbed at", "page": 96, "level": 2}}, {"headings_1": {"content": "projects since 2010 through UDC. However, the investments have been met with several", "page": 96, "level": 2}}, [{"headings_0": {"content": "I further observed that the rate of funds absorption is low, with UGX.24bn unabsorbed at", "page": 96, "level": 2}}, {"headings_1": {"content": "projects since 2010 through UDC. However, the investments have been met with several", "page": 96, "level": 2}}]], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.10.2Inadequate Surveillance and testing by UNBS at Border Posts", "metadata": {"headings": [{"headings_0": {"content": "3.10.2Inadequate Surveillance and testing by UNBS at Border Posts", "page": 96, "level": 2}}, {"headings_1": {"content": "I further observed that the rate of funds absorption is low, with UGX.24bn unabsorbed at", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Uganda National Bureau of Standards had staff presence at only 27 out of the 170 border", "metadata": {"headings": [{"headings_0": {"content": "3.10.2Inadequate Surveillance and testing by UNBS at Border Posts", "page": 96, "level": 2}}, {"headings_1": {"content": "I further observed that the rate of funds absorption is low, with UGX.24bn unabsorbed at", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "entry points. This was attributed to under staffing at the Bureau. Additionally, contrary to", "metadata": {"headings": [{"headings_0": {"content": "entry points. This was attributed to under staffing at the Bureau. Additionally, contrary to", "page": 96, "level": 2}}, {"headings_1": {"content": "3.10.2Inadequate Surveillance and testing by UNBS at Border Posts", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "section 3(1) of the UNBS Act, I noted that various commodities were released by the Bureau", "metadata": {"headings": [{"headings_0": {"content": "entry points. This was attributed to under staffing at the Bureau. Additionally, contrary to", "page": 96, "level": 2}}, {"headings_1": {"content": "3.10.2Inadequate Surveillance and testing by UNBS at Border Posts", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "due to absence of standards to test these commodities for conformity. Under the circumstances, there is a risk that sub-standard goods could have entered the Ugandan", "metadata": {"headings": [{"headings_0": {"content": "due to absence of standards to test these commodities for conformity. Under the circumstances, there is a risk that sub-standard goods could have entered the Ugandan", "page": 96, "level": 4}}, {"headings_1": {"content": "entry points. This was attributed to under staffing at the Bureau. Additionally, contrary to", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "market since imports from 143 border entry points were not inspected and other goods are released due to absence of standards.", "metadata": {"headings": [{"headings_0": {"content": "due to absence of standards to test these commodities for conformity. Under the circumstances, there is a risk that sub-standard goods could have entered the Ugandan", "page": 96, "level": 4}}, {"headings_1": {"content": "entry points. This was attributed to under staffing at the Bureau. Additionally, contrary to", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that all the border entry points are adequately", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all the border entry points are adequately", "page": 96, "level": 2}}, {"headings_1": {"content": "due to absence of standards to test these commodities for conformity. Under the circumstances, there is a risk that sub-standard goods could have entered the Ugandan", "page": 96, "level": 4}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "deployed with staff to provide surveillance services and that more standards are developed for commodities that are regularly imported. \n86", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all the border entry points are adequately", "page": 96, "level": 2}}, {"headings_1": {"content": "due to absence of standards to test these commodities for conformity. Under the circumstances, there is a risk that sub-standard goods could have entered the Ugandan", "page": 96, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all the border entry points are adequately", "page": 96, "level": 2}}, {"headings_1": {"content": "due to absence of standards to test these commodities for conformity. Under the circumstances, there is a risk that sub-standard goods could have entered the Ugandan", "page": 96, "level": 4}}]], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.11 Gender and Social Development Sector 3.11.1Youth Livelihood Programme", "metadata": {"headings": [{"headings_0": {"content": "3.11 Gender and Social Development Sector 3.11.1Youth Livelihood Programme", "page": 97, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that all the border entry points are adequately", "page": 96, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The youth livelihood programme (YLP) is a rolling Government of Uganda Programme,", "metadata": {"headings": [{"headings_0": {"content": "3.11 Gender and Social Development Sector 3.11.1Youth Livelihood Programme", "page": 97, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that all the border entry points are adequately", "page": 96, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "targeting the poor and unemployed youth in all the districts in the country. To-date the", "metadata": {"headings": [{"headings_0": {"content": "targeting the poor and unemployed youth in all the districts in the country. To-date the", "page": 97, "level": 2}}, {"headings_1": {"content": "3.11 Gender and Social Development Sector 3.11.1Youth Livelihood Programme", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "programme has accumulatively enrolled 138,094 (48.3%) youth of the targeted 286,200.", "metadata": {"headings": [{"headings_0": {"content": "targeting the poor and unemployed youth in all the districts in the country. To-date the", "page": 97, "level": 2}}, {"headings_1": {"content": "3.11 Gender and Social Development Sector 3.11.1Youth Livelihood Programme", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Similarly, of the targeted 23,850 youth projects, 12,118 (50.8%) have been funded as at", "metadata": {"headings": [{"headings_0": {"content": "Similarly, of the targeted 23,850 youth projects, 12,118 (50.8%) have been funded as at", "page": 97, "level": 2}}, {"headings_1": {"content": "targeting the poor and unemployed youth in all the districts in the country. To-date the", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "30 th June 2020.", "metadata": {"headings": [{"headings_0": {"content": "Similarly, of the targeted 23,850 youth projects, 12,118 (50.8%) have been funded as at", "page": 97, "level": 2}}, {"headings_1": {"content": "targeting the poor and unemployed youth in all the districts in the country. To-date the", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Since inception of the Program, a total of UGX.102.74bn was disbursed, inclusive of", "metadata": {"headings": [{"headings_0": {"content": "Since inception of the Program, a total of UGX.102.74bn was disbursed, inclusive of", "page": 97, "level": 2}}, {"headings_1": {"content": "Similarly, of the targeted 23,850 youth projects, 12,118 (50.8%) have been funded as at", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "UGX.9.45bn that was revolved, resulting into actual disbursement over the period of UGX.93.3bn. Out of the amount disbursed, only UGX.37.04bn (40%) was recovered leaving a balance of UGX.56.26bn outstanding. Of the recovered amount, only UGX.9.4bn (25.4%)", "metadata": {"headings": [{"headings_0": {"content": "Since inception of the Program, a total of UGX.102.74bn was disbursed, inclusive of", "page": 97, "level": 2}}, {"headings_1": {"content": "Similarly, of the targeted 23,850 youth projects, 12,118 (50.8%) have been funded as at", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "was revolved to other youth groups, and UGX.2.12bn was not remitted to the National Recovery Account with BoU. The table below summarizes the program performance since its", "metadata": {"headings": [{"headings_0": {"content": "was revolved to other youth groups, and UGX.2.12bn was not remitted to the National Recovery Account with BoU. The table below summarizes the program performance since its", "page": 97, "level": 4}}, {"headings_1": {"content": "Since inception of the Program, a total of UGX.102.74bn was disbursed, inclusive of", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "inception;", "metadata": {"headings": [{"headings_0": {"content": "was revolved to other youth groups, and UGX.2.12bn was not remitted to the National Recovery Account with BoU. The table below summarizes the program performance since its", "page": 97, "level": 4}}, {"headings_1": {"content": "Since inception of the Program, a total of UGX.102.74bn was disbursed, inclusive of", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 27: Showing programme performance since inception", "metadata": {"headings": [{"headings_0": {"content": "Table 27: Showing programme performance since inception", "page": 97, "level": 5}}, {"headings_1": {"content": "was revolved to other youth groups, and UGX.2.12bn was not remitted to the National Recovery Account with BoU. The table below summarizes the program performance since its", "page": 97, "level": 4}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Number of Beneficiary Groups", "3,289", "4,599", "4,218", "12", "12,118"], ["2", "Number of beneficiary Individuals", "38,552", "52,836", "46,569", "137", "138,094"], ["3", "Number of benefiting districts", "125", "152", "158", "2", "-"], ["4", "Amount Due for recovery (cumulative)", "", null, null, null, "56.26bn"], ["5", "Amount recovered (cumulative)", "", null, null, null, "37.04bn"], ["6", "Amount remitted to Bank of Uganda", "8.15bn", "15.60bn", "4.06bn", "7.11bn", "34.92bn"], ["7", "Amount revolved", "0", "7.96bn", "1.37bn", "0.126bn", "9.45bn"], ["8", "Amount disbursed but not from recovery", "26.14bn", "30.5bn", "36.7bn", "-", "93.3bn"], ["", "**Total** amount** **disbursed (6+7)**", "**26.14bn**", "**38.5bn**", "**38.0bn**", "**0.126bn**", "**102.74bn**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 27: Showing programme performance since inception", "page": 97, "level": 5}}, {"headings_1": {"content": "was revolved to other youth groups, and UGX.2.12bn was not remitted to the National Recovery Account with BoU. The table below summarizes the program performance since its", "page": 97, "level": 4}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Category /year", "Total as of 2016/17 (a)", "During 2017/18 (b)", "During 2018/19 (c )", "During 2019/2 0 (d", "Cumulative Totals as of 2019/20"], "type": "table"}}, {"content": "The Accounting Officer explained that recovery amounts declined due to the inadequate provision of operational funds to local Governments which was occasioned by inadequate", "metadata": {"headings": [{"headings_0": {"content": "Table 27: Showing programme performance since inception", "page": 97, "level": 5}}, {"headings_1": {"content": "was revolved to other youth groups, and UGX.2.12bn was not remitted to the National Recovery Account with BoU. The table below summarizes the program performance since its", "page": 97, "level": 4}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "releases from MoFPED as well as the Covid-19 pandemic affecting the financial year 2019/2020. The Ministry of Finance has engaged stakeholders to provide adequate funds to support LG monitoring and sensitization of the groups, and advised LGs to institute standing orders with the commercial banks to directly remit all recoveries to the BoU national", "metadata": {"headings": [{"headings_0": {"content": "releases from MoFPED as well as the Covid-19 pandemic affecting the financial year 2019/2020. The Ministry of Finance has engaged stakeholders to provide adequate funds to support LG monitoring and sensitization of the groups, and advised LGs to institute standing orders with the commercial banks to directly remit all recoveries to the BoU national", "page": 97, "level": 4}}, {"headings_1": {"content": "Table 27: Showing programme performance since inception", "page": 97, "level": 5}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "recovery account. Furthermore, the ministry has developed the YLP Management Information System that is to be rolled out in the entire country to improve on information sharing. \n87", "metadata": {"headings": [{"headings_0": {"content": "releases from MoFPED as well as the Covid-19 pandemic affecting the financial year 2019/2020. The Ministry of Finance has engaged stakeholders to provide adequate funds to support LG monitoring and sensitization of the groups, and advised LGs to institute standing orders with the commercial banks to directly remit all recoveries to the BoU national", "page": 97, "level": 4}}, {"headings_1": {"content": "Table 27: Showing programme performance since inception", "page": 97, "level": 5}}, [{"headings_0": {"content": "releases from MoFPED as well as the Covid-19 pandemic affecting the financial year 2019/2020. The Ministry of Finance has engaged stakeholders to provide adequate funds to support LG monitoring and sensitization of the groups, and advised LGs to institute standing orders with the commercial banks to directly remit all recoveries to the BoU national", "page": 97, "level": 4}}, {"headings_1": {"content": "Table 27: Showing programme performance since inception", "page": 97, "level": 5}}]], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to continue engaging stakeholders to roll out the system", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging stakeholders to roll out the system", "page": 98, "level": 2}}, {"headings_1": {"content": "releases from MoFPED as well as the Covid-19 pandemic affecting the financial year 2019/2020. The Ministry of Finance has engaged stakeholders to provide adequate funds to support LG monitoring and sensitization of the groups, and advised LGs to institute standing orders with the commercial banks to directly remit all recoveries to the BoU national", "page": 97, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "that would enhance processing of applications and disbursement of fund to the youth groups, and consider instituting memoranda of understanding with the commercial banks to ease transfer of revolving funds.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging stakeholders to roll out the system", "page": 98, "level": 2}}, {"headings_1": {"content": "releases from MoFPED as well as the Covid-19 pandemic affecting the financial year 2019/2020. The Ministry of Finance has engaged stakeholders to provide adequate funds to support LG monitoring and sensitization of the groups, and advised LGs to institute standing orders with the commercial banks to directly remit all recoveries to the BoU national", "page": 97, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.11.2The Uganda Women Entrepreneurship Fund (UWEP)", "metadata": {"headings": [{"headings_0": {"content": "3.11.2The Uganda Women Entrepreneurship Fund (UWEP)", "page": 98, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to continue engaging stakeholders to roll out the system", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Uganda Women Entrepreneurship Program (UWEP) commenced in the Financial Year 2015/16, and it was designed to address the challenges women face in undertaking economically viable enterprises. Women are faced with challenges of; limited access to affordable credit, limited technical knowledge and skills for business development, limited access to markets, and limited information regarding business opportunities. \nAs of 30 th June 2020, the total cumulative programme budget was UGX.149.3bn of which", "metadata": {"headings": [{"headings_0": {"content": "3.11.2The Uganda Women Entrepreneurship Fund (UWEP)", "page": 98, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to continue engaging stakeholders to roll out the system", "page": 98, "level": 2}}, [{"headings_0": {"content": "3.11.2The Uganda Women Entrepreneurship Fund (UWEP)", "page": 98, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to continue engaging stakeholders to roll out the system", "page": 98, "level": 2}}]], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "UGX.107.0bn (71.7%) had been released. Of the released amount, UGX.66.7bn (62.3%) was disbursed. Over the years, the Program performance can be summarized in the table", "metadata": {"headings": [{"headings_0": {"content": "UGX.107.0bn (71.7%) had been released. Of the released amount, UGX.66.7bn (62.3%) was disbursed. Over the years, the Program performance can be summarized in the table", "page": 98, "level": 4}}, {"headings_1": {"content": "3.11.2The Uganda Women Entrepreneurship Fund (UWEP)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "UGX.107.0bn (71.7%) had been released. Of the released amount, UGX.66.7bn (62.3%) was disbursed. Over the years, the Program performance can be summarized in the table", "page": 98, "level": 4}}, {"headings_1": {"content": "3.11.2The Uganda Women Entrepreneurship Fund (UWEP)", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 28: Showing programme performance over the years", "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing programme performance over the years", "page": 98, "level": 5}}, {"headings_1": {"content": "UGX.107.0bn (71.7%) had been released. Of the released amount, UGX.66.7bn (62.3%) was disbursed. Over the years, the Program performance can be summarized in the table", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Number of beneficiary groups", "94", "2,334", "3,644", "3,588", "1,596", "11,256"], ["2", "Number of beneficiary Individuals", "1,148", "29,522", "45,846", "44,363", "18,973", "139,852"], ["3", "Number of benefiting districts", "7", "104", "140", "145", "71", ""], ["4", "Cumulative amount due for recovery", "", "", "", "", "", "22.4bn"], ["5", "Cumulative amount recovered", "", "", "", "", "", "16.9bn"], ["6", "Amount revolved", "-", "-", "-", "-", "0.941bn", "0.941bn"], ["7", "Amount disbursed but not from recovery", "0.456bn", "12.11bn", "20.88bn", "23.25bn", "9.99bn", "66.7bn"], ["", "**Total** amount** **disbursed (6+7)**", "**0.456bn**", "**12.11bn**", "**20.88bn**", "**23.25bn**", "**10.9bn**", "**67.6bn**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing programme performance over the years", "page": 98, "level": 5}}, {"headings_1": {"content": "UGX.107.0bn (71.7%) had been released. Of the released amount, UGX.66.7bn (62.3%) was disbursed. Over the years, the Program performance can be summarized in the table", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Category / year", "Total as of 2015/16 (a)", "Total as of 2016/17 (b)", "During 2017/18 (c)", "During 2018/1 9 (d)", "During 2019/20 (e)", "Cumulative Totals as of 2019/20"], "type": "table"}}, {"content": "During the year under review, out of the budgeted UGX.30.3bn for UWEP activities, a sum of UGX.16.5bn (54.5%) was released indicating a budget shortfall of UGX.13.8bn (45.5%). Out", "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing programme performance over the years", "page": 98, "level": 5}}, {"headings_1": {"content": "UGX.107.0bn (71.7%) had been released. Of the released amount, UGX.66.7bn (62.3%) was disbursed. Over the years, the Program performance can be summarized in the table", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "of the released amount, only UGX.10.0bn (60.6%) was disbursed.", "metadata": {"headings": [{"headings_0": {"content": "of the released amount, only UGX.10.0bn (60.6%) was disbursed.", "page": 98, "level": 2}}, {"headings_1": {"content": "Table 28: Showing programme performance over the years", "page": 98, "level": 5}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Like in the Youth development programme, the Women Programme faced similar", "metadata": {"headings": [{"headings_0": {"content": "Like in the Youth development programme, the Women Programme faced similar", "page": 98, "level": 2}}, {"headings_1": {"content": "of the released amount, only UGX.10.0bn (60.6%) was disbursed.", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "implementation challenges. There are still inadequacies in the rate of revolving and", "metadata": {"headings": [{"headings_0": {"content": "Like in the Youth development programme, the Women Programme faced similar", "page": 98, "level": 2}}, {"headings_1": {"content": "of the released amount, only UGX.10.0bn (60.6%) was disbursed.", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "recovering the funds. Out of UGX.16.95bn recovered by June, 2020, only UGX.0.92bn had been revolved to other groups leaving a sum of UGX.16.0bn remaining un-revolved. In", "metadata": {"headings": [{"headings_0": {"content": "recovering the funds. Out of UGX.16.95bn recovered by June, 2020, only UGX.0.92bn had been revolved to other groups leaving a sum of UGX.16.0bn remaining un-revolved. In", "page": 98, "level": 4}}, {"headings_1": {"content": "Like in the Youth development programme, the Women Programme faced similar", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "addition, UGX.5.4bn, constituting fully recoverable funds as at 30 th June, 2020, remained", "metadata": {"headings": [{"headings_0": {"content": "recovering the funds. Out of UGX.16.95bn recovered by June, 2020, only UGX.0.92bn had been revolved to other groups leaving a sum of UGX.16.0bn remaining un-revolved. In", "page": 98, "level": 4}}, {"headings_1": {"content": "Like in the Youth development programme, the Women Programme faced similar", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "outstanding. Furthermore, recoveries by districts amounting to UGX.1.8bn were not remitted to the National Recovery Account with BOU, and recoveries amounting to UGX.0.61bn could", "metadata": {"headings": [{"headings_0": {"content": "outstanding. Furthermore, recoveries by districts amounting to UGX.1.8bn were not remitted to the National Recovery Account with BOU, and recoveries amounting to UGX.0.61bn could", "page": 98, "level": 4}}, {"headings_1": {"content": "recovering the funds. Out of UGX.16.95bn recovered by June, 2020, only UGX.0.92bn had been revolved to other groups leaving a sum of UGX.16.0bn remaining un-revolved. In", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "88 \nnot be tagged to any District Local Governments or individual women groups due to lack of reconciliations. \nThe Accounting Officer explained that Management had undertaken steps to address the identified inadequacies including; writing to all LGs to institute standing orders to automatically transfer all funds recovered to the Central Recovery Account, and increased targeted support supervision visits to defaulting Local Governments together with Ministry of", "metadata": {"headings": [{"headings_0": {"content": "outstanding. Furthermore, recoveries by districts amounting to UGX.1.8bn were not remitted to the National Recovery Account with BOU, and recoveries amounting to UGX.0.61bn could", "page": 98, "level": 4}}, {"headings_1": {"content": "recovering the funds. Out of UGX.16.95bn recovered by June, 2020, only UGX.0.92bn had been revolved to other groups leaving a sum of UGX.16.0bn remaining un-revolved. In", "page": 98, "level": 4}}, [{"headings_0": {"content": "outstanding. Furthermore, recoveries by districts amounting to UGX.1.8bn were not remitted to the National Recovery Account with BOU, and recoveries amounting to UGX.0.61bn could", "page": 98, "level": 4}}, {"headings_1": {"content": "recovering the funds. Out of UGX.16.95bn recovered by June, 2020, only UGX.0.92bn had been revolved to other groups leaving a sum of UGX.16.0bn remaining un-revolved. In", "page": 98, "level": 4}}], [{"headings_0": {"content": "outstanding. Furthermore, recoveries by districts amounting to UGX.1.8bn were not remitted to the National Recovery Account with BOU, and recoveries amounting to UGX.0.61bn could", "page": 98, "level": 4}}, {"headings_1": {"content": "recovering the funds. Out of UGX.16.95bn recovered by June, 2020, only UGX.0.92bn had been revolved to other groups leaving a sum of UGX.16.0bn remaining un-revolved. In", "page": 98, "level": 4}}]], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Local Government inspectors, and set up communication platforms for Regional Programme", "metadata": {"headings": [{"headings_0": {"content": "Local Government inspectors, and set up communication platforms for Regional Programme", "page": 99, "level": 2}}, {"headings_1": {"content": "outstanding. Furthermore, recoveries by districts amounting to UGX.1.8bn were not remitted to the National Recovery Account with BOU, and recoveries amounting to UGX.0.61bn could", "page": 98, "level": 4}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "officers to ease constant reminders to Local Governments to transfer recovered funds.", "metadata": {"headings": [{"headings_0": {"content": "Local Government inspectors, and set up communication platforms for Regional Programme", "page": 99, "level": 2}}, {"headings_1": {"content": "outstanding. Furthermore, recoveries by districts amounting to UGX.1.8bn were not remitted to the National Recovery Account with BOU, and recoveries amounting to UGX.0.61bn could", "page": 98, "level": 4}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED and other stakeholders to have adequate funding for the program. In addition, procedures for improving the revolving fund mechanism should be enhanced. The reconciliation of district returns with the bank of Uganda statements should also be undertaken in a timely manner in addition to promptly", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with MoFPED and other stakeholders to have adequate funding for the program. In addition, procedures for improving the revolving fund mechanism should be enhanced. The reconciliation of district returns with the bank of Uganda statements should also be undertaken in a timely manner in addition to promptly", "page": 99, "level": 4}}, {"headings_1": {"content": "Local Government inspectors, and set up communication platforms for Regional Programme", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "updating the recovery ledgers.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with MoFPED and other stakeholders to have adequate funding for the program. In addition, procedures for improving the revolving fund mechanism should be enhanced. The reconciliation of district returns with the bank of Uganda statements should also be undertaken in a timely manner in addition to promptly", "page": 99, "level": 4}}, {"headings_1": {"content": "Local Government inspectors, and set up communication platforms for Regional Programme", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.12 Cross cutting findings in Local Governments 3.12.1Delays in implementation of UGIFT projects", "metadata": {"headings": [{"headings_0": {"content": "3.12 Cross cutting findings in Local Governments 3.12.1Delays in implementation of UGIFT projects", "page": 99, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise with MoFPED and other stakeholders to have adequate funding for the program. In addition, procedures for improving the revolving fund mechanism should be enhanced. The reconciliation of district returns with the bank of Uganda statements should also be undertaken in a timely manner in addition to promptly", "page": 99, "level": 4}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A review of the project progress report was undertaken to establish the status of project", "metadata": {"headings": [{"headings_0": {"content": "A review of the project progress report was undertaken to establish the status of project", "page": 99, "level": 2}}, {"headings_1": {"content": "3.12 Cross cutting findings in Local Governments 3.12.1Delays in implementation of UGIFT projects", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "completion. I noted that out of a sample of 31 Health Centres the following was observed; \n", "metadata": {"headings": [{"headings_0": {"content": "A review of the project progress report was undertaken to establish the status of project", "page": 99, "level": 2}}, {"headings_1": {"content": "3.12 Cross cutting findings in Local Governments 3.12.1Delays in implementation of UGIFT projects", "page": 99, "level": 2}}, [{"headings_0": {"content": "A review of the project progress report was undertaken to establish the status of project", "page": 99, "level": 2}}, {"headings_1": {"content": "3.12 Cross cutting findings in Local Governments 3.12.1Delays in implementation of UGIFT projects", "page": 99, "level": 2}}]], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- One (1) project (Upgrade of Railway Health Centre II to Health Centre III in Kasese Municipal Council) has been completed.\n- Ten (10) Health Centres were in progress.\n- Construction of Twenty (20) Health centres had completion dates exceeded by 1 to 7 months.", "metadata": {"headings": [{"headings_0": {"content": "A review of the project progress report was undertaken to establish the status of project", "page": 99, "level": 2}}, {"headings_1": {"content": "3.12 Cross cutting findings in Local Governments 3.12.1Delays in implementation of UGIFT projects", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "This implies that the project works may be extended beyond the planned timelines resulting", "metadata": {"headings": [{"headings_0": {"content": "This implies that the project works may be extended beyond the planned timelines resulting", "page": 99, "level": 2}}, {"headings_1": {"content": "A review of the project progress report was undertaken to establish the status of project", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "into additional administrative costs and delays in project functionality.", "metadata": {"headings": [{"headings_0": {"content": "This implies that the project works may be extended beyond the planned timelines resulting", "page": 99, "level": 2}}, {"headings_1": {"content": "A review of the project progress report was undertaken to establish the status of project", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The Accounting Officers attributed the delays in the construction works to; the lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable and lack of", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the delays in the construction works to; the lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable and lack of", "page": 99, "level": 4}}, {"headings_1": {"content": "This implies that the project works may be extended beyond the planned timelines resulting", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "capacity by the contractors to handle the work.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the delays in the construction works to; the lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable and lack of", "page": 99, "level": 4}}, {"headings_1": {"content": "This implies that the project works may be extended beyond the planned timelines resulting", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to strengthen supervision and monitoring of the projects", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to strengthen supervision and monitoring of the projects", "page": 99, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the delays in the construction works to; the lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable and lack of", "page": 99, "level": 4}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "and ensure quality works are achieved.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to strengthen supervision and monitoring of the projects", "page": 99, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the delays in the construction works to; the lockdown due to Covid-19 pandemic, heavy rains which rendered roads impassable and lack of", "page": 99, "level": 4}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.12.2Management of Schools and Tertiary Institutions a) Staffing Gaps", "metadata": {"headings": [{"headings_0": {"content": "3.12.2Management of Schools and Tertiary Institutions a) Staffing Gaps", "page": 99, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers to strengthen supervision and monitoring of the projects", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Audit of School/Institutions revealed staffing gaps, which varied across board. Analysis of 100 Schools and Tertiary Institutions, revealed that out of staffing establishment of 6,350, only 3,008 (47%) positions were filled. I noted the worst staffing Gaps in Gulu School of Clinical Officers and Ophthalmic Clinical Officer Training School - Jinja, where", "metadata": {"headings": [{"headings_0": {"content": "Audit of School/Institutions revealed staffing gaps, which varied across board. Analysis of 100 Schools and Tertiary Institutions, revealed that out of staffing establishment of 6,350, only 3,008 (47%) positions were filled. I noted the worst staffing Gaps in Gulu School of Clinical Officers and Ophthalmic Clinical Officer Training School - Jinja, where", "page": 99, "level": 4}}, {"headings_1": {"content": "3.12.2Management of Schools and Tertiary Institutions a) Staffing Gaps", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the percentage gaps were 93% and 85% respectively. \n89", "metadata": {"headings": [{"headings_0": {"content": "Audit of School/Institutions revealed staffing gaps, which varied across board. Analysis of 100 Schools and Tertiary Institutions, revealed that out of staffing establishment of 6,350, only 3,008 (47%) positions were filled. I noted the worst staffing Gaps in Gulu School of Clinical Officers and Ophthalmic Clinical Officer Training School - Jinja, where", "page": 99, "level": 4}}, {"headings_1": {"content": "3.12.2Management of Schools and Tertiary Institutions a) Staffing Gaps", "page": 99, "level": 2}}, [{"headings_0": {"content": "Audit of School/Institutions revealed staffing gaps, which varied across board. Analysis of 100 Schools and Tertiary Institutions, revealed that out of staffing establishment of 6,350, only 3,008 (47%) positions were filled. I noted the worst staffing Gaps in Gulu School of Clinical Officers and Ophthalmic Clinical Officer Training School - Jinja, where", "page": 99, "level": 4}}, {"headings_1": {"content": "3.12.2Management of Schools and Tertiary Institutions a) Staffing Gaps", "page": 99, "level": 2}}]], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The consequence of the above is poor quality of delivery of service, and work overload to the existing staff, which negatively affected effectiveness. Some schools cannot offer all subjects to the learners thereby affecting the quality of graduates. The", "metadata": {"headings": [{"headings_0": {"content": "The consequence of the above is poor quality of delivery of service, and work overload to the existing staff, which negatively affected effectiveness. Some schools cannot offer all subjects to the learners thereby affecting the quality of graduates. The", "page": 100, "level": 4}}, {"headings_1": {"content": "Audit of School/Institutions revealed staffing gaps, which varied across board. Analysis of 100 Schools and Tertiary Institutions, revealed that out of staffing establishment of 6,350, only 3,008 (47%) positions were filled. I noted the worst staffing Gaps in Gulu School of Clinical Officers and Ophthalmic Clinical Officer Training School - Jinja, where", "page": 99, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "challenge of staffing is worse in the rural schools as compared to the urban schools, due to preference by teachers to offer their services in the urban areas.", "metadata": {"headings": [{"headings_0": {"content": "The consequence of the above is poor quality of delivery of service, and work overload to the existing staff, which negatively affected effectiveness. Some schools cannot offer all subjects to the learners thereby affecting the quality of graduates. The", "page": 100, "level": 4}}, {"headings_1": {"content": "Audit of School/Institutions revealed staffing gaps, which varied across board. Analysis of 100 Schools and Tertiary Institutions, revealed that out of staffing establishment of 6,350, only 3,008 (47%) positions were filled. I noted the worst staffing Gaps in Gulu School of Clinical Officers and Ophthalmic Clinical Officer Training School - Jinja, where", "page": 99, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to continue engaging the district authorities and the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to continue engaging the district authorities and the", "page": 100, "level": 2}}, {"headings_1": {"content": "The consequence of the above is poor quality of delivery of service, and work overload to the existing staff, which negatively affected effectiveness. Some schools cannot offer all subjects to the learners thereby affecting the quality of graduates. The", "page": 100, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "line Ministry to address the staffing gaps. In addition, Government should consider incentives to attract teachers to rural areas.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to continue engaging the district authorities and the", "page": 100, "level": 2}}, {"headings_1": {"content": "The consequence of the above is poor quality of delivery of service, and work overload to the existing staff, which negatively affected effectiveness. Some schools cannot offer all subjects to the learners thereby affecting the quality of graduates. The", "page": 100, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "b) Untitled Land", "metadata": {"headings": [{"headings_0": {"content": "b) Untitled Land", "page": 100, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers to continue engaging the district authorities and the", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted during my audit that 88 Schools/Tertiary Institutions lacked title to their land, although some had initiated processes of titling. In the circumstances, there is risk of persons trespassing, encroaching on and/or grabbing School/ Institutions land.", "metadata": {"headings": [{"headings_0": {"content": "I noted during my audit that 88 Schools/Tertiary Institutions lacked title to their land, although some had initiated processes of titling. In the circumstances, there is risk of persons trespassing, encroaching on and/or grabbing School/ Institutions land.", "page": 100, "level": 4}}, {"headings_1": {"content": "b) Untitled Land", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I advised the Accounting Officers of the School/ Institutions that had initiated", "metadata": {"headings": [{"headings_0": {"content": "I noted during my audit that 88 Schools/Tertiary Institutions lacked title to their land, although some had initiated processes of titling. In the circumstances, there is risk of persons trespassing, encroaching on and/or grabbing School/ Institutions land.", "page": 100, "level": 4}}, {"headings_1": {"content": "b) Untitled Land", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "processes of titling to expedite so that certificates of title are acquired. For those that had not started, I advised Accounting Officers to follow-up with the Ministry of Lands Housing & Urban Development and the District Land Boards to initiate the Processes.", "metadata": {"headings": [{"headings_0": {"content": "processes of titling to expedite so that certificates of title are acquired. For those that had not started, I advised Accounting Officers to follow-up with the Ministry of Lands Housing & Urban Development and the District Land Boards to initiate the Processes.", "page": 100, "level": 4}}, {"headings_1": {"content": "I noted during my audit that 88 Schools/Tertiary Institutions lacked title to their land, although some had initiated processes of titling. In the circumstances, there is risk of persons trespassing, encroaching on and/or grabbing School/ Institutions land.", "page": 100, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "c) Status of physical progress of construction works in Seed Secondary Schools", "metadata": {"headings": [{"headings_0": {"content": "c) Status of physical progress of construction works in Seed Secondary Schools", "page": 100, "level": 2}}, {"headings_1": {"content": "processes of titling to expedite so that certificates of title are acquired. For those that had not started, I advised Accounting Officers to follow-up with the Ministry of Lands Housing & Urban Development and the District Land Boards to initiate the Processes.", "page": 100, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "A review of the project progress report revealed that out of a population of 48 seed schools, a sample of 25 seed secondary schools\u2019 construction works were still in progress and the status is as shown below;", "metadata": {"headings": [{"headings_0": {"content": "c) Status of physical progress of construction works in Seed Secondary Schools", "page": 100, "level": 2}}, {"headings_1": {"content": "processes of titling to expedite so that certificates of title are acquired. For those that had not started, I advised Accounting Officers to follow-up with the Ministry of Lands Housing & Urban Development and the District Land Boards to initiate the Processes.", "page": 100, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- One seed school (Nyakatonzi seed School in Kasese District) had been completed and handed over\n- Eight seed schools were in progress with completion dates ranging from 2 to 23 months.\n- Construction of Sixteen (16) seed schools had completion dates exceeded by 4 to", "metadata": {"headings": [{"headings_0": {"content": "c) Status of physical progress of construction works in Seed Secondary Schools", "page": 100, "level": 2}}, {"headings_1": {"content": "processes of titling to expedite so that certificates of title are acquired. For those that had not started, I advised Accounting Officers to follow-up with the Ministry of Lands Housing & Urban Development and the District Land Boards to initiate the Processes.", "page": 100, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "c) Status of physical progress of construction works in Seed Secondary Schools", "page": 100, "level": 2}}, {"headings_1": {"content": "processes of titling to expedite so that certificates of title are acquired. For those that had not started, I advised Accounting Officers to follow-up with the Ministry of Lands Housing & Urban Development and the District Land Boards to initiate the Processes.", "page": 100, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "5 months. The seed schools include; Kabushaho Seed Secondary School in", "metadata": {"headings": [{"headings_0": {"content": "5 months. The seed schools include; Kabushaho Seed Secondary School in", "page": 100, "level": 2}}, {"headings_1": {"content": "c) Status of physical progress of construction works in Seed Secondary Schools", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Bushenyi District, Buyende Seed Secondary School at Buyende Sub County in", "metadata": {"headings": [{"headings_0": {"content": "5 months. The seed schools include; Kabushaho Seed Secondary School in", "page": 100, "level": 2}}, {"headings_1": {"content": "c) Status of physical progress of construction works in Seed Secondary Schools", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Buyende District and Nyamarwa Seed Secondary school in Kibaale District among", "metadata": {"headings": [{"headings_0": {"content": "Buyende District and Nyamarwa Seed Secondary school in Kibaale District among", "page": 100, "level": 2}}, {"headings_1": {"content": "5 months. The seed schools include; Kabushaho Seed Secondary School in", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "others.", "metadata": {"headings": [{"headings_0": {"content": "Buyende District and Nyamarwa Seed Secondary school in Kibaale District among", "page": 100, "level": 2}}, {"headings_1": {"content": "5 months. The seed schools include; Kabushaho Seed Secondary School in", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "This implies that the project works may be extended beyond the planned timelines", "metadata": {"headings": [{"headings_0": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 100, "level": 2}}, {"headings_1": {"content": "Buyende District and Nyamarwa Seed Secondary school in Kibaale District among", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "resulting into additional administrative costs and delays in project functionality. \nThe Accounting Officers attributed the delays in the construction works to; The", "metadata": {"headings": [{"headings_0": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 100, "level": 2}}, {"headings_1": {"content": "Buyende District and Nyamarwa Seed Secondary school in Kibaale District among", "page": 100, "level": 2}}, [{"headings_0": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 100, "level": 2}}, {"headings_1": {"content": "Buyende District and Nyamarwa Seed Secondary school in Kibaale District among", "page": 100, "level": 2}}]], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "lockdown due to Covid-19 pandemic, Heavy rains which rendered roads impassable", "metadata": {"headings": [{"headings_0": {"content": "lockdown due to Covid-19 pandemic, Heavy rains which rendered roads impassable", "page": 100, "level": 2}}, {"headings_1": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "and Lacks capacity by the contractors to handle the work. \nI advised the Accounting Officers to strengthen supervision and monitoring of the project and ensure quality works are achieved. \n90 \n3.13", "metadata": {"headings": [{"headings_0": {"content": "lockdown due to Covid-19 pandemic, Heavy rains which rendered roads impassable", "page": 100, "level": 2}}, {"headings_1": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 100, "level": 2}}, [{"headings_0": {"content": "lockdown due to Covid-19 pandemic, Heavy rains which rendered roads impassable", "page": 100, "level": 2}}, {"headings_1": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 100, "level": 2}}], [{"headings_0": {"content": "lockdown due to Covid-19 pandemic, Heavy rains which rendered roads impassable", "page": 100, "level": 2}}, {"headings_1": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 100, "level": 2}}], [{"headings_0": {"content": "lockdown due to Covid-19 pandemic, Heavy rains which rendered roads impassable", "page": 100, "level": 2}}, {"headings_1": {"content": "This implies that the project works may be extended beyond the planned timelines", "page": 100, "level": 2}}]], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Highlights from the audit of Lower Local Governments for the period 2018/2019", "metadata": {"headings": [{"headings_0": {"content": "Highlights from the audit of Lower Local Governments for the period 2018/2019", "page": 101, "level": 2}}, {"headings_1": {"content": "lockdown due to Covid-19 pandemic, Heavy rains which rendered roads impassable", "page": 100, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "3.13.1Budget implementation in sample LLGs for FY 2018/2019", "metadata": {"headings": [{"headings_0": {"content": "3.13.1Budget implementation in sample LLGs for FY 2018/2019", "page": 101, "level": 2}}, {"headings_1": {"content": "Highlights from the audit of Lower Local Governments for the period 2018/2019", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}, {"headings_1": {"content": "3.13.1Budget implementation in sample LLGs for FY 2018/2019", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Councils and Divisions). I sampled 242 LLGs in the branches of Soroti and Mbale to assess the implementation of the budget and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}, {"headings_1": {"content": "3.13.1Budget implementation in sample LLGs for FY 2018/2019", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- 242 LLGs sampled had approved budgeted total revenue amounting to UGX.47.27bn out of which UGX.42.28bn was received resulting in a shortfall of UGX.4.98bn majorly because of budget cuts. This represents revenue performance of 89%.", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}, {"headings_1": {"content": "3.13.1Budget implementation in sample LLGs for FY 2018/2019", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}, {"headings_1": {"content": "3.13.1Budget implementation in sample LLGs for FY 2018/2019", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of the total receipts of UGX.42.28bn, UGX.42.36bn was spent by the LLGs which", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}, {"headings_1": {"content": "3.13.1Budget implementation in sample LLGs for FY 2018/2019", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}, {"headings_1": {"content": "3.13.1Budget implementation in sample LLGs for FY 2018/2019", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "represent an absorption level of 100.2%. The excess expenditure was a result of", "metadata": {"headings": [{"headings_0": {"content": "represent an absorption level of 100.2%. The excess expenditure was a result of", "page": 101, "level": 2}}, {"headings_1": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "utilisation of unremitted unspent balances from financial year 2017/2018 by some LLGs.", "metadata": {"headings": [{"headings_0": {"content": "represent an absorption level of 100.2%. The excess expenditure was a result of", "page": 101, "level": 2}}, {"headings_1": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of the 242 LLGs reviewed, I analysed the extent of quantification for 194 LLGs that", "metadata": {"headings": [{"headings_0": {"content": "represent an absorption level of 100.2%. The excess expenditure was a result of", "page": 101, "level": 2}}, {"headings_1": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "represent an absorption level of 100.2%. The excess expenditure was a result of", "page": 101, "level": 2}}, {"headings_1": {"content": "During the financial year 2018/2019 I undertook an audit of 700 LLGs (Sub-counties, Town", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "had well detailed work plans. From my analysis of these work plans I noted the", "metadata": {"headings": [{"headings_0": {"content": "had well detailed work plans. From my analysis of these work plans I noted the", "page": 101, "level": 2}}, {"headings_1": {"content": "represent an absorption level of 100.2%. The excess expenditure was a result of", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "following \n", "metadata": {"headings": [{"headings_0": {"content": "had well detailed work plans. From my analysis of these work plans I noted the", "page": 101, "level": 2}}, {"headings_1": {"content": "represent an absorption level of 100.2%. The excess expenditure was a result of", "page": 101, "level": 2}}, [{"headings_0": {"content": "had well detailed work plans. From my analysis of these work plans I noted the", "page": 101, "level": 2}}, {"headings_1": {"content": "represent an absorption level of 100.2%. The excess expenditure was a result of", "page": 101, "level": 2}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of a total of 9,399 activities with total budget of UGX.36.46bn planned for", "metadata": {"headings": [{"headings_0": {"content": "had well detailed work plans. From my analysis of these work plans I noted the", "page": 101, "level": 2}}, {"headings_1": {"content": "represent an absorption level of 100.2%. The excess expenditure was a result of", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "implementation in the 194 sampled LLGs, I sampled and reviewed 3,603 activities with a budget of UGX.19.41bn representing 53.2% of the total budgets. Out of the 3,603", "metadata": {"headings": [{"headings_0": {"content": "implementation in the 194 sampled LLGs, I sampled and reviewed 3,603 activities with a budget of UGX.19.41bn representing 53.2% of the total budgets. Out of the 3,603", "page": 101, "level": 4}}, {"headings_1": {"content": "had well detailed work plans. From my analysis of these work plans I noted the", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "activities assessed, 2,048 activities representing 56.8% of the sampled activities were sufficiently quantified to enable measurement of performance while the balance of 1,555 activities representing 43.2% were insufficiently quantified", "metadata": {"headings": [{"headings_0": {"content": "implementation in the 194 sampled LLGs, I sampled and reviewed 3,603 activities with a budget of UGX.19.41bn representing 53.2% of the total budgets. Out of the 3,603", "page": 101, "level": 4}}, {"headings_1": {"content": "had well detailed work plans. From my analysis of these work plans I noted the", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I noted that in these cases management reported in generic ways without specifying numbers. Failure to quantify was attributed to capacity gaps in the planning function at", "metadata": {"headings": [{"headings_0": {"content": "I noted that in these cases management reported in generic ways without specifying numbers. Failure to quantify was attributed to capacity gaps in the planning function at", "page": 101, "level": 4}}, {"headings_1": {"content": "implementation in the 194 sampled LLGs, I sampled and reviewed 3,603 activities with a budget of UGX.19.41bn representing 53.2% of the total budgets. Out of the 3,603", "page": 101, "level": 4}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "the LLGs and lack of adequate guidance from the district. \nFailure to quantify activities makes it difficult to establish the reasonableness of individual activity costs for the planned activities, and curtails the effective accountability for funds subsequently spent. \n", "metadata": {"headings": [{"headings_0": {"content": "I noted that in these cases management reported in generic ways without specifying numbers. Failure to quantify was attributed to capacity gaps in the planning function at", "page": 101, "level": 4}}, {"headings_1": {"content": "implementation in the 194 sampled LLGs, I sampled and reviewed 3,603 activities with a budget of UGX.19.41bn representing 53.2% of the total budgets. Out of the 3,603", "page": 101, "level": 4}}, [{"headings_0": {"content": "I noted that in these cases management reported in generic ways without specifying numbers. Failure to quantify was attributed to capacity gaps in the planning function at", "page": 101, "level": 4}}, {"headings_1": {"content": "implementation in the 194 sampled LLGs, I sampled and reviewed 3,603 activities with a budget of UGX.19.41bn representing 53.2% of the total budgets. Out of the 3,603", "page": 101, "level": 4}}], [{"headings_0": {"content": "I noted that in these cases management reported in generic ways without specifying numbers. Failure to quantify was attributed to capacity gaps in the planning function at", "page": 101, "level": 4}}, {"headings_1": {"content": "implementation in the 194 sampled LLGs, I sampled and reviewed 3,603 activities with a budget of UGX.19.41bn representing 53.2% of the total budgets. Out of the 3,603", "page": 101, "level": 4}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of a total of 2,048 quantified activities, 1,680 (82%) were fully implemented, 188 (9.2%) activities were partially implemented, while 180 (8.8%) activities were not", "metadata": {"headings": [{"headings_0": {"content": "I noted that in these cases management reported in generic ways without specifying numbers. Failure to quantify was attributed to capacity gaps in the planning function at", "page": 101, "level": 4}}, {"headings_1": {"content": "implementation in the 194 sampled LLGs, I sampled and reviewed 3,603 activities with a budget of UGX.19.41bn representing 53.2% of the total budgets. Out of the 3,603", "page": 101, "level": 4}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "implemented at all. Failure to implement activities was attributed to limited funding and unrealistic budgets. Non implementation of planned activities implies that the expected", "metadata": {"headings": [{"headings_0": {"content": "implemented at all. Failure to implement activities was attributed to limited funding and unrealistic budgets. Non implementation of planned activities implies that the expected", "page": 101, "level": 4}}, {"headings_1": {"content": "I noted that in these cases management reported in generic ways without specifying numbers. Failure to quantify was attributed to capacity gaps in the planning function at", "page": 101, "level": 4}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "services to the beneficiary communities were not attained.", "metadata": {"headings": [{"headings_0": {"content": "implemented at all. Failure to implement activities was attributed to limited funding and unrealistic budgets. Non implementation of planned activities implies that the expected", "page": 101, "level": 4}}, {"headings_1": {"content": "I noted that in these cases management reported in generic ways without specifying numbers. Failure to quantify was attributed to capacity gaps in the planning function at", "page": 101, "level": 4}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.13.2Quality of Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "3.13.2Quality of Financial Statements", "page": 101, "level": 2}}, {"headings_1": {"content": "implemented at all. Failure to implement activities was attributed to limited funding and unrealistic budgets. Non implementation of planned activities implies that the expected", "page": 101, "level": 4}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "In my previous year\u2019s reports, I noted that there was still a problem with the presentation of", "metadata": {"headings": [{"headings_0": {"content": "3.13.2Quality of Financial Statements", "page": 101, "level": 2}}, {"headings_1": {"content": "implemented at all. Failure to implement activities was attributed to limited funding and unrealistic budgets. Non implementation of planned activities implies that the expected", "page": 101, "level": 4}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "financial statements in the Lower Local Governments. In the financial year under review, the shortcomings were still evident in 70 (16%) Sub-Counties out of 439 reported on. The", "metadata": {"headings": [{"headings_0": {"content": "financial statements in the Lower Local Governments. In the financial year under review, the shortcomings were still evident in 70 (16%) Sub-Counties out of 439 reported on. The", "page": 101, "level": 4}}, {"headings_1": {"content": "3.13.2Quality of Financial Statements", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "anomalies included; \n91", "metadata": {"headings": [{"headings_0": {"content": "financial statements in the Lower Local Governments. In the financial year under review, the shortcomings were still evident in 70 (16%) Sub-Counties out of 439 reported on. The", "page": 101, "level": 4}}, {"headings_1": {"content": "3.13.2Quality of Financial Statements", "page": 101, "level": 2}}, [{"headings_0": {"content": "financial statements in the Lower Local Governments. In the financial year under review, the shortcomings were still evident in 70 (16%) Sub-Counties out of 439 reported on. The", "page": 101, "level": 4}}, {"headings_1": {"content": "3.13.2Quality of Financial Statements", "page": 101, "level": 2}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Table 29: Summarising audit observations on financial statements", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Summarising audit observations on financial statements", "page": 102, "level": 5}}, {"headings_1": {"content": "financial statements in the Lower Local Governments. In the financial year under review, the shortcomings were still evident in 70 (16%) Sub-Counties out of 439 reported on. The", "page": 101, "level": 4}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Lack of board of survey report", "29 Sub-Counties"], ["2", "Inconsistences in the amounts in the financial statement", "18 Sub-Counties"], ["3", "Incomplete financial statement and notes", "12 Sub-Counties"], ["4", "Errors in Financial Statements", "7 Sub-Counties"], ["5", "Wrong presentation of figures in financial statement", "4 Sub-Counties"], ["**Total**", "**70 Sub-Counties**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 29: Summarising audit observations on financial statements", "page": 102, "level": 5}}, {"headings_1": {"content": "financial statements in the Lower Local Governments. In the financial year under review, the shortcomings were still evident in 70 (16%) Sub-Counties out of 439 reported on. The", "page": 101, "level": 4}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "Audit observation", "Quantification"], "type": "table"}}, {"content": "Preparation of financial statements is a stewardship role in which accountability for application of resources entrusted to Accounting Officers is reported to the stakeholders. Failure to present financial statements properly impairs interpretation and analysis of entity performances. \nThe Accounting Officers attributed this to staff changes that were made in the middle of the financial year, difficulty in acquiring books of accounts from district stores and lack of", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Summarising audit observations on financial statements", "page": 102, "level": 5}}, {"headings_1": {"content": "financial statements in the Lower Local Governments. In the financial year under review, the shortcomings were still evident in 70 (16%) Sub-Counties out of 439 reported on. The", "page": 101, "level": 4}}, [{"headings_0": {"content": "Table 29: Summarising audit observations on financial statements", "page": 102, "level": 5}}, {"headings_1": {"content": "financial statements in the Lower Local Governments. In the financial year under review, the shortcomings were still evident in 70 (16%) Sub-Counties out of 439 reported on. The", "page": 101, "level": 4}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "training. I advised the Accounting Officers to liaise with responsible authorities to ensure", "metadata": {"headings": [{"headings_0": {"content": "training. I advised the Accounting Officers to liaise with responsible authorities to ensure", "page": 102, "level": 2}}, {"headings_1": {"content": "Table 29: Summarising audit observations on financial statements", "page": 102, "level": 5}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "that the staffing gaps are addressed and the necessary trainings undertaken.", "metadata": {"headings": [{"headings_0": {"content": "training. I advised the Accounting Officers to liaise with responsible authorities to ensure", "page": 102, "level": 2}}, {"headings_1": {"content": "Table 29: Summarising audit observations on financial statements", "page": 102, "level": 5}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.13.3Asset Management", "metadata": {"headings": [{"headings_0": {"content": "3.13.3Asset Management", "page": 102, "level": 2}}, {"headings_1": {"content": "training. I advised the Accounting Officers to liaise with responsible authorities to ensure", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "I noted that in 79 LLGs out of the 242 that were sampled, Management did not maintain", "metadata": {"headings": [{"headings_0": {"content": "3.13.3Asset Management", "page": 102, "level": 2}}, {"headings_1": {"content": "training. I advised the Accounting Officers to liaise with responsible authorities to ensure", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "updated fixed assets registers. Further, 166 LLGs did not have title deeds for land occupied", "metadata": {"headings": [{"headings_0": {"content": "updated fixed assets registers. Further, 166 LLGs did not have title deeds for land occupied", "page": 102, "level": 2}}, {"headings_1": {"content": "3.13.3Asset Management", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "by the LLG offices majorly because they had not surveyed and processed titles due to lack of", "metadata": {"headings": [{"headings_0": {"content": "updated fixed assets registers. Further, 166 LLGs did not have title deeds for land occupied", "page": 102, "level": 2}}, {"headings_1": {"content": "3.13.3Asset Management", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "funds. Failure to maintain updated assets registers and lack of title deeds expose council assets to misuse, encroachment and loss. I advised the Accounting Officers to maintain", "metadata": {"headings": [{"headings_0": {"content": "funds. Failure to maintain updated assets registers and lack of title deeds expose council assets to misuse, encroachment and loss. I advised the Accounting Officers to maintain", "page": 102, "level": 4}}, {"headings_1": {"content": "updated fixed assets registers. Further, 166 LLGs did not have title deeds for land occupied", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "updated assets registers and secure ownership documents for all council assets as required by the regulations.", "metadata": {"headings": [{"headings_0": {"content": "funds. Failure to maintain updated assets registers and lack of title deeds expose council assets to misuse, encroachment and loss. I advised the Accounting Officers to maintain", "page": 102, "level": 4}}, {"headings_1": {"content": "updated fixed assets registers. Further, 166 LLGs did not have title deeds for land occupied", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "3.13.4Implementation of staff performance management initiatives", "metadata": {"headings": [{"headings_0": {"content": "3.13.4Implementation of staff performance management initiatives", "page": 102, "level": 2}}, {"headings_1": {"content": "funds. Failure to maintain updated assets registers and lack of title deeds expose council assets to misuse, encroachment and loss. I advised the Accounting Officers to maintain", "page": 102, "level": 4}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990\u2019s", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990\u2019s", "page": 102, "level": 2}}, {"headings_1": {"content": "3.13.4Implementation of staff performance management initiatives", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "geared towards cultivating a performance culture focused on results, excellence and professionalism. Consequently, a number of performance management initiatives have been introduced for enhancing performance and service delivery in the Public Service. These", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990\u2019s", "page": 102, "level": 2}}, {"headings_1": {"content": "3.13.4Implementation of staff performance management initiatives", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "metadata": {"headings": [{"headings_0": {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "page": 102, "level": 2}}, {"headings_1": {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990\u2019s", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "mechanism to monitor staff attendance among others. \nI undertook a review of the implementation of these initiatives in a sample of 215 LLGs out of the 242 and noted the following; \n", "metadata": {"headings": [{"headings_0": {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "page": 102, "level": 2}}, {"headings_1": {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990\u2019s", "page": 102, "level": 2}}, [{"headings_0": {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "page": 102, "level": 2}}, {"headings_1": {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990\u2019s", "page": 102, "level": 2}}], [{"headings_0": {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "page": 102, "level": 2}}, {"headings_1": {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990\u2019s", "page": 102, "level": 2}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of a total of 215 Accounting Officers only 26% completed performance agreements as required. Out of a total of 2,205 staff 93% did not complete performance plans as required. The absence of performance agreements and plans limits effective accountability. I was also unable to ascertain the basis against which individual performance achievements were measured at the end of the assessment period. I", "metadata": {"headings": [{"headings_0": {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "page": 102, "level": 2}}, {"headings_1": {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990\u2019s", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "advised the Accounting Officers to ensure that all staff develop performance", "metadata": {"headings": [{"headings_0": {"content": "advised the Accounting Officers to ensure that all staff develop performance", "page": 102, "level": 2}}, {"headings_1": {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "agreements/plans in order to have a basis for assessment at the end of the period. \n92 \n", "metadata": {"headings": [{"headings_0": {"content": "advised the Accounting Officers to ensure that all staff develop performance", "page": 102, "level": 2}}, {"headings_1": {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "page": 102, "level": 2}}, [{"headings_0": {"content": "advised the Accounting Officers to ensure that all staff develop performance", "page": 102, "level": 2}}, {"headings_1": {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "page": 102, "level": 2}}], [{"headings_0": {"content": "advised the Accounting Officers to ensure that all staff develop performance", "page": 102, "level": 2}}, {"headings_1": {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "page": 102, "level": 2}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of a total of 2,420 staff, 82% did not complete performance appraisals as required.", "metadata": {"headings": [{"headings_0": {"content": "advised the Accounting Officers to ensure that all staff develop performance", "page": 102, "level": 2}}, {"headings_1": {"content": "include: Performance Agreements/Plans, Open Performance Appraisal System and a", "page": 102, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "In the circumstances, management is unable to determine the extent to which set", "metadata": {"headings": [{"headings_0": {"content": "In the circumstances, management is unable to determine the extent to which set", "page": 103, "level": 2}}, {"headings_1": {"content": "advised the Accounting Officers to ensure that all staff develop performance", "page": 102, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "performance targets are achieved and is also unable to enforce the rewards and sanctions guidelines as they largely depend on the performance appraisal process. I advised that the Accounting Officers to ensure that staff performance appraisals are completed as required. \n", "metadata": {"headings": [{"headings_0": {"content": "In the circumstances, management is unable to determine the extent to which set", "page": 103, "level": 2}}, {"headings_1": {"content": "advised the Accounting Officers to ensure that all staff develop performance", "page": 102, "level": 2}}, [{"headings_0": {"content": "In the circumstances, management is unable to determine the extent to which set", "page": 103, "level": 2}}, {"headings_1": {"content": "advised the Accounting Officers to ensure that all staff develop performance", "page": 102, "level": 2}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of a total of 2,420, 98% never completed quarterly performance reviews as", "metadata": {"headings": [{"headings_0": {"content": "In the circumstances, management is unable to determine the extent to which set", "page": 103, "level": 2}}, {"headings_1": {"content": "advised the Accounting Officers to ensure that all staff develop performance", "page": 102, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "required. This inhibited management from evaluating and identifying performance", "metadata": {"headings": [{"headings_0": {"content": "required. This inhibited management from evaluating and identifying performance", "page": 103, "level": 2}}, {"headings_1": {"content": "In the circumstances, management is unable to determine the extent to which set", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "constraints to take remedial action. I advised the Accounting Officers to ensure quarterly performance reviews are undertaken to keep track of the activities planned in the financial year. \n", "metadata": {"headings": [{"headings_0": {"content": "required. This inhibited management from evaluating and identifying performance", "page": 103, "level": 2}}, {"headings_1": {"content": "In the circumstances, management is unable to determine the extent to which set", "page": 103, "level": 2}}, [{"headings_0": {"content": "required. This inhibited management from evaluating and identifying performance", "page": 103, "level": 2}}, {"headings_1": {"content": "In the circumstances, management is unable to determine the extent to which set", "page": 103, "level": 2}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of a total of 215 sampled LLGS, 91(42%) did not have mechanisms of monitoring staff attendance. In the circumstances, management has failed to monitor and assess the timely availability of the human resources and this could lead to failure to achieve the planned strategic objectives. I advised the Accounting Officers to strengthen the monitoring mechanism.", "metadata": {"headings": [{"headings_0": {"content": "required. This inhibited management from evaluating and identifying performance", "page": 103, "level": 2}}, {"headings_1": {"content": "In the circumstances, management is unable to determine the extent to which set", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "93", "metadata": {"headings": [{"headings_0": {"content": "required. This inhibited management from evaluating and identifying performance", "page": 103, "level": 2}}, {"headings_1": {"content": "In the circumstances, management is unable to determine the extent to which set", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "ANNEXURES", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 104, "level": 2}}, {"headings_1": {"content": "required. This inhibited management from evaluating and identifying performance", "page": 103, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "ANNEXURE I: OTHER INFORMATION, ACCOUNTING OFFICER\u2019S AND MY RESPONSIBILITIES ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: OTHER INFORMATION, ACCOUNTING OFFICER\u2019S AND MY RESPONSIBILITIES ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS", "page": 104, "level": 5}}, {"headings_1": {"content": "ANNEXURES", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 104, "level": 2}}, {"headings_1": {"content": "ANNEXURE I: OTHER INFORMATION, ACCOUNTING OFFICER\u2019S AND MY RESPONSIBILITIES ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS", "page": 104, "level": 5}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities a statement from secretary to Treasury as statement from the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities a statement from secretary to Treasury as statement from the", "page": 104, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Accountant General and other supplementary information. The Other Information does not include", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities a statement from secretary to Treasury as statement from the", "page": 104, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements", "metadata": {"headings": [{"headings_0": {"content": "the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements", "page": 104, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities a statement from secretary to Treasury as statement from the", "page": 104, "level": 4}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements", "page": 104, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities a statement from secretary to Treasury as statement from the", "page": 104, "level": 4}}, [{"headings_0": {"content": "the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements", "page": 104, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities a statement from secretary to Treasury as statement from the", "page": 104, "level": 4}}]], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Information and, in doing so, consider whether the Other Information is materially consistent with", "metadata": {"headings": [{"headings_0": {"content": "Information and, in doing so, consider whether the Other Information is materially consistent with", "page": 104, "level": 2}}, {"headings_1": {"content": "the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Information and, in doing so, consider whether the Other Information is materially consistent with", "page": 104, "level": 2}}, {"headings_1": {"content": "the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Management\u2019s Responsibility for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 104, "level": 2}}, {"headings_1": {"content": "Information and, in doing so, consider whether the Other Information is materially consistent with", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45", "metadata": {"headings": [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 104, "level": 2}}, {"headings_1": {"content": "Information and, in doing so, consider whether the Other Information is materially consistent with", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "of the PFMA, 2015(as amended), the Accounting Officer are accountable to Parliament for the funds", "metadata": {"headings": [{"headings_0": {"content": "of the PFMA, 2015(as amended), the Accounting Officer are accountable to Parliament for the funds", "page": 104, "level": 2}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "and resources of the Local Government.", "metadata": {"headings": [{"headings_0": {"content": "of the PFMA, 2015(as amended), the Accounting Officer are accountable to Parliament for the funds", "page": 104, "level": 2}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "The Accountant General is responsible for the preparation of the consolidated financial statements in accordance with the requirements of the PFMA, 2015(as amended) and the financial reporting", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General is responsible for the preparation of the consolidated financial statements in accordance with the requirements of the PFMA, 2015(as amended) and the financial reporting", "page": 104, "level": 4}}, {"headings_1": {"content": "of the PFMA, 2015(as amended), the Accounting Officer are accountable to Parliament for the funds", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "guide, 2018 and for such internal control as management determines necessary to enable the preparation of consolidated financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the consolidated financial statements, the Accountant General is responsible for assessing the Local Governments ability to continue delivering the mandate, disclosing, as", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General is responsible for the preparation of the consolidated financial statements in accordance with the requirements of the PFMA, 2015(as amended) and the financial reporting", "page": 104, "level": 4}}, {"headings_1": {"content": "of the PFMA, 2015(as amended), the Accounting Officer are accountable to Parliament for the funds", "page": 104, "level": 2}}, [{"headings_0": {"content": "The Accountant General is responsible for the preparation of the consolidated financial statements in accordance with the requirements of the PFMA, 2015(as amended) and the financial reporting", "page": 104, "level": 4}}, {"headings_1": {"content": "of the PFMA, 2015(as amended), the Accounting Officer are accountable to Parliament for the funds", "page": 104, "level": 2}}]], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "applicable, matters related to affecting the delivery of the Local Government using the financial reporting guide 2018 and using unless the Accountant General has a realistic alternative to the", "metadata": {"headings": [{"headings_0": {"content": "applicable, matters related to affecting the delivery of the Local Government using the financial reporting guide 2018 and using unless the Accountant General has a realistic alternative to the", "page": 104, "level": 4}}, {"headings_1": {"content": "The Accountant General is responsible for the preparation of the consolidated financial statements in accordance with the requirements of the PFMA, 2015(as amended) and the financial reporting", "page": 104, "level": 4}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "contrary. \nThe Accountant General is responsible for overseeing the Government\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "applicable, matters related to affecting the delivery of the Local Government using the financial reporting guide 2018 and using unless the Accountant General has a realistic alternative to the", "page": 104, "level": 4}}, {"headings_1": {"content": "The Accountant General is responsible for the preparation of the consolidated financial statements in accordance with the requirements of the PFMA, 2015(as amended) and the financial reporting", "page": 104, "level": 4}}, [{"headings_0": {"content": "applicable, matters related to affecting the delivery of the Local Government using the financial reporting guide 2018 and using unless the Accountant General has a realistic alternative to the", "page": 104, "level": 4}}, {"headings_1": {"content": "The Accountant General is responsible for the preparation of the consolidated financial statements in accordance with the requirements of the PFMA, 2015(as amended) and the financial reporting", "page": 104, "level": 4}}]], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibility", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 104, "level": 2}}, {"headings_1": {"content": "applicable, matters related to affecting the delivery of the Local Government using the financial reporting guide 2018 and using unless the Accountant General has a realistic alternative to the", "page": 104, "level": 4}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "page": 104, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "page": 104, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 104, "level": 4}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "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. \n94", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 104, "level": 4}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "page": 104, "level": 2}}, [{"headings_0": {"content": "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", "page": 104, "level": 4}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a", "page": 104, "level": 2}}]], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain", "page": 105, "level": 2}}, {"headings_1": {"content": "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", "page": 104, "level": 4}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain", "page": 105, "level": 2}}, {"headings_1": {"content": "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", "page": 104, "level": 4}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Identify and assess the risks of material misstatement of the consolidated 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 Local Governments 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", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain", "page": 105, "level": 2}}, {"headings_1": {"content": "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", "page": 104, "level": 4}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain", "page": 105, "level": 2}}, {"headings_1": {"content": "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", "page": 104, "level": 4}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "related to events or conditions that may cast significant doubt on the Local Governments ability", "metadata": {"headings": [{"headings_0": {"content": "related to events or conditions that may cast significant doubt on the Local Governments ability", "page": 105, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "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 consolidated financial", "metadata": {"headings": [{"headings_0": {"content": "related to events or conditions that may cast significant doubt on the Local Governments ability", "page": 105, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are", "metadata": {"headings": [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are", "page": 105, "level": 2}}, {"headings_1": {"content": "related to events or conditions that may cast significant doubt on the Local Governments ability", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future", "metadata": {"headings": [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are", "page": 105, "level": 2}}, {"headings_1": {"content": "related to events or conditions that may cast significant doubt on the Local Governments ability", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "events or conditions may cause the Local Governments to fail to deliver its mandate.", "metadata": {"headings": [{"headings_0": {"content": "events or conditions may cause the Local Governments to fail to deliver its mandate.", "page": 105, "level": 2}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "- Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "events or conditions may cause the Local Governments to fail to deliver its mandate.", "page": 105, "level": 2}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "events or conditions may cause the Local Governments to fail to deliver its mandate.", "page": 105, "level": 2}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 105, "level": 2}}, {"headings_1": {"content": "events or conditions may cause the Local Governments to fail to deliver its mandate.", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 105, "level": 2}}, {"headings_1": {"content": "events or conditions may cause the Local Governments to fail to deliver its mandate.", "page": 105, "level": 2}}, [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 105, "level": 2}}, {"headings_1": {"content": "events or conditions may cause the Local Governments to fail to deliver its mandate.", "page": 105, "level": 2}}]], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "page": 105, "level": 2}}, {"headings_1": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "page": 105, "level": 2}}, {"headings_1": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "metadata": {"headings": [{"headings_0": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": "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. \n95", "metadata": {"headings": [{"headings_0": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "page": 105, "level": 2}}, [{"headings_0": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "page": 105, "level": 2}}]], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "National Agriculture Advisory Services (NAADS) **Opinion** Unqualified", "\uf0b7 Out of the planned 4 strategic targets/goals to be achieved by NAADS; none was fully achieved while all 4 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.3.6Bn for the financial year 2019/2020, only UGX.34,888,799 was collected representing performance of only 0.97% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.66Bn representing 0.45% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.29Bn representing an absorption level of 99.8%. \uf0b7 I sampled 5 out-puts with 46 activities worth UGX.134.44Bn representing 92% of the total budget and noted that 1 output with 9 activities and expenditure worth UGX.33.17Bn was insufficiently quantified;. I observed that out of the 9 activities, 06 activities (66.7%) were quantified while 3 activities (33.3%) were not clearly quantified. 3 outputs with 20 activities worth UGX.30.34Bn were not quantified at all to enable measurement of performance. Furthermore, of the 1 output with all 17 quantified activities worth UGX.70.93Bn assessed; 4 activities (22%) were fully implemented, 8 activities (45%) were partially implemented while 6 activities (33%) were not implemented. \uf0b7 All 4 quarterly performance reports were submitted after the quarterly deadline. \uf0b7 Arrears totalling to UGX.13.23Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. There was no budget for domestic arrears for the year under review. \uf0b7 I noted long outstanding receivable to a tune of UGX.2.38Bn from prior years with no movement. These receivables relate to amounts that were held by the Local Governments at the time of restructuring representing assets that are lying idle. \uf0b7 LCs amounting to UGX.5.46Bn for services to be provided remained un- performed for a period of more than two (2) financial years. Further, I noted that the Secretariat incurred LC opening charges worth UGX.657,830,036 in the year. \uf0b7 As at the close of the financial year, LCs to a tune of UGX.17.3Bn were opened in favour of a local company for sugar cane project works in Lamwo District despite outstanding works on the contracts to a tune of UGX.9.6Bn. \uf0b7 UGX.26,717,484,460 was budgeted under travel inland, other structures and machinery and equipment during the financial year 2019-2020 but these funds were instead utilized for payment of agricultural supplies. \uf0b7 Shortcomings were noted in the Management of NAADS strategic interventions like non-adherence to Standing Orders of Procedure (SOP) for Operation Wealth Creation, delayed implementation of projects and delayed Project takeoff. \uf0b7 I noted that the entity procured 18 vehicles in the last three years at a cost of UGX.2.9bn Shortcomings were observed in the agency\u2019s fleet management which included; unplanned acquisition of cars, all vehicles were recorded without sufficient details as required by the accountant General, lack of a fleet management policy and the budget for maintenance over the previous three years was under funded by UGX.2.7Bn. \uf0b7 Several procurement anomalies were noted like failure to execute"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "96", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "performance security, inappropriate procurement method and non- consideration of evaluation criteria.", null], ["2", "National Animal Genetic resource centre and Data Bank (NAGRIC &DB) **Opinion** Unqualified", "\uf0b7 I noted that out of the planned 22 strategic targets/objectives, none of the objectives had been fully achieved, 19 were partially achieved while 3 were not achieved at all. \uf0b7 There was a shortfall in NTR collections amounting to UGX.0.508bn representing 39% and a shortfall in GOU releases amounting to UGX.3.86bn representing 5.88%. \uf0b7 I sampled 29 outputs with 60 activities and expenditure of UGX.61.814Bn and noted that 24 outputs with 51 activities and expenditure worth UGX.55.964Bn were fully quantified, 3 outputs with 7 activities and expenditure worth UGX.5.835Bn were insufficiently quantified of which 3 activities (43%) were quantified to enable measurement of performance while 4 activities (57%) were not clearly quantified. 2 out-puts with 2 activities and expenditure of UGX.0.015bn were not quantified at all. \uf0b7 Further, I assessed the 24 outputs that were fully quantified worth UGX.55.964Bn and noted that 6 outputs with 6 activities worth UGX.0.606BN were full implemented, 16 out puts with 43 activities worth UGX.54.708BN were partially implemented that is out of the 43 activities, the entity fully implemented 9 activities (21%), 24 activities (56%) were partially implemented while 10 activities (23%) remained unimplemented. 2 outputs with a total of 2 activities worth UGX.0.650Bn were not implemented at all. \uf0b7 There was no evidence of submission of monitoring reports to OPM, MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. Further, the entity submitted performance reports for the 4 quarters after the submission deadline with an average delay of 13 days. \uf0b7 I noted 5 cases where the reported level of performance was inconsistent with my verification results. \uf0b7 Domestic arrears decreased by UGX.0.536Bn (54%) from UGX.0.9897Bn in the previous year to UGX.0.454Bn in the year under review. Further, no budget provision was provided for settlement of domestic arrears in the current year budget. \uf0b7 I noted that the entity made a loss estimated at UGX.0.539BN through death and theft of livestock and poultry coupled with unguided livestock donations. \uf0b7 Shortcomings were noted in the management of the entity land. These include; inadequate Board guidance on land donations at the farms, land encroachment and inadequate land titling. \uf0b7 I observed that projects worth UGX.20.055BN undertaken during the financial year were not handed over for use because they were either incomplete, substandard or abandoned and there was slow recovery of advance payments to contractors with outstanding amount of UGX.2.9Bn. \uf0b7 I noted that the entity procured 11 vehicles in the last three years at a cost of 2.9Bn. Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include unplanned acquisition of cars, lack of fleet management policy, lack of a transport officer, improper recording of all 23 vehicles in the assets register, failure to undertake regular vehicle inspections and reconciliations, lack of fuel registers, vehicle journey log books and non-maintenance of motor vehicle service analysis records. \uf0b7 I noted contravention of procurement regulations and laws such as missing procurement records of UGX.8.3Bn, irregular/unjustified direct procurements of UGX.12.6, and inadequate market price assessment leading to payments of UGX.1.6Bn above market prices. \uf0b7 Out of 175 employees required by the entity, only 86 positions have been filled leaving a staffing gap of 90 employees (51%). I also noted 5 staff in acting capacity as farm manager for an average period of 24 months."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "performance security, inappropriate procurement method and non- consideration of evaluation criteria.", null], ["2", "National Animal Genetic resource centre and Data Bank (NAGRIC &DB) **Opinion** Unqualified", "\uf0b7 I noted that out of the planned 22 strategic targets/objectives, none of the objectives had been fully achieved, 19 were partially achieved while 3 were not achieved at all. \uf0b7 There was a shortfall in NTR collections amounting to UGX.0.508bn representing 39% and a shortfall in GOU releases amounting to UGX.3.86bn representing 5.88%. \uf0b7 I sampled 29 outputs with 60 activities and expenditure of UGX.61.814Bn and noted that 24 outputs with 51 activities and expenditure worth UGX.55.964Bn were fully quantified, 3 outputs with 7 activities and expenditure worth UGX.5.835Bn were insufficiently quantified of which 3 activities (43%) were quantified to enable measurement of performance while 4 activities (57%) were not clearly quantified. 2 out-puts with 2 activities and expenditure of UGX.0.015bn were not quantified at all. \uf0b7 Further, I assessed the 24 outputs that were fully quantified worth UGX.55.964Bn and noted that 6 outputs with 6 activities worth UGX.0.606BN were full implemented, 16 out puts with 43 activities worth UGX.54.708BN were partially implemented that is out of the 43 activities, the entity fully implemented 9 activities (21%), 24 activities (56%) were partially implemented while 10 activities (23%) remained unimplemented. 2 outputs with a total of 2 activities worth UGX.0.650Bn were not implemented at all. \uf0b7 There was no evidence of submission of monitoring reports to OPM, MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. Further, the entity submitted performance reports for the 4 quarters after the submission deadline with an average delay of 13 days. \uf0b7 I noted 5 cases where the reported level of performance was inconsistent with my verification results. \uf0b7 Domestic arrears decreased by UGX.0.536Bn (54%) from UGX.0.9897Bn in the previous year to UGX.0.454Bn in the year under review. Further, no budget provision was provided for settlement of domestic arrears in the current year budget. \uf0b7 I noted that the entity made a loss estimated at UGX.0.539BN through death and theft of livestock and poultry coupled with unguided livestock donations. \uf0b7 Shortcomings were noted in the management of the entity land. These include; inadequate Board guidance on land donations at the farms, land encroachment and inadequate land titling. \uf0b7 I observed that projects worth UGX.20.055BN undertaken during the financial year were not handed over for use because they were either incomplete, substandard or abandoned and there was slow recovery of advance payments to contractors with outstanding amount of UGX.2.9Bn. \uf0b7 I noted that the entity procured 11 vehicles in the last three years at a cost of 2.9Bn. Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include unplanned acquisition of cars, lack of fleet management policy, lack of a transport officer, improper recording of all 23 vehicles in the assets register, failure to undertake regular vehicle inspections and reconciliations, lack of fuel registers, vehicle journey log books and non-maintenance of motor vehicle service analysis records. \uf0b7 I noted contravention of procurement regulations and laws such as missing procurement records of UGX.8.3Bn, irregular/unjustified direct procurements of UGX.12.6, and inadequate market price assessment leading to payments of UGX.1.6Bn above market prices. \uf0b7 Out of 175 employees required by the entity, only 86 positions have been filled leaving a staffing gap of 90 employees (51%). I also noted 5 staff in acting capacity as farm manager for an average period of 24 months."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "97", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["3", "National Agricultural Research Organization (NARO) **Opinion** Unqualified", "\uf0b7 I noted that the strategic targets were not quantified and therefore, I was unable to measure the extent of performance in the two financial years. \uf0b7 There was a shortfall in NTR collections amounting to UGX.0.761bn representing 17% and a shortfall in GOU releases amounting to UGX.22.559bn representing 28%. \uf0b7 The entity received off-budget financing to a tune of UGX.52.139bn which was not appropriated as part of the entity budget contrary to the law. \uf0b7 I sampled 9 outputs with 60 activities and expenditure of UGX.57.103Bn and noted that 2 outputs with 5 activities and expenditure worth UGX.11.580Bn were fully quantified, 2 outputs with 16 activities and expenditure worth UGX.1.73Bn were insufficiently quantified of which 4 activities (25%) were quantified to enable measurement of performance while 12 activities (75%) were not clearly quantified. 5 out-puts with 39 activities and expenditure of UGX.43.8bn were not quantified at all. \uf0b7 Further, I observed that; the 2 outputs that were fully quantified worth UGX.11.580Bn partially implemented, i.e. out of the five (5) activities, the entity implemented three (3) activities (60%) while two (2) activities (40%) remained unimplemented. \uf0b7 I observed that funds to the tune of UGX.0.245Bn were charged to wrong expenditure codes by the entity. \uf0b7 The entity did not submit monitoring reports to OPM, MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity submitted performance reports for the 4 quarters after the submission deadline with an average delay of 40 days. \uf0b7 Domestic arrears increased by UGX.042Bn from UGX.1.3Bn in the previous year to UGX.1.7Bn in the year under review. Further, no budget provision was provided for settlement of domestic arrears in the current year budget. \uf0b7 26 parcels of land under NaFIRRI-Jinja with lease hold tenure system lacked land titles and I also noted that 17 parcels of NARO land located across the country had been encroached on by both private and public developers. \uf0b7 Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include vehicles not properly recorded in the assets register, vehicle inspections not undertaken and reconciliations not regularity done, lack of fuel registers, vehicle journey log books not maintained and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of 995 employees required by the entity, only 868 positions have been filled leaving a staffing gap of 127 employees (12%)."], ["4", "Ministry of Agriculture Animal Industry and Fisheries (MAAIF) **Opinion** Unqualified", "\uf0b7 Out of the planned 18 strategic targets/goals, 8 targets were fully achieved, 9 targets were partially achieved and 1 was not achieved at all. \uf0b7 There was a shortfall in NTR collections amounting to UGX.6.41bn representing 71% and a shortfall in GOU releases amounting to UGX.40.3bn representing 22%. \uf0b7 The Ministry received off-budget financing to a tune of UGX.3.29bn that was not appropriated as part of the entity budget contrary to the law. \uf0b7 I assessed all the sampled 60 outputs with a total of 175 activities and actual expenditure of UGX.105.43Bn which were fully quantified by management. I observed that; 34 outputs with a total of 88 activities worth UGX.61.01Bn were fully implemented. 25 outputs with a total of 82 activities worth UGX.44.42Bn were partially implemented; Out of the 82 activities, the entity fully implemented 35 activities (42%), partially implemented 40 activities (49%) and while 7 activities (9%) remained unimplemented. 1 output with a total of 5 activities was not implemented at all. \uf0b7 The Ministry prepared the annual monitoring plans however; there was no evidence to show that the plans were duly submitted to MoFPED and NPA as"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "98", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "required. Further, I noted that the Ministry submitted performance reports to MoFPED after the deadline given for submission of the reports. \uf0b7 Domestic arrears decreased by UGX.11.7Bn from UGX.24.7Bn in the previous year to UGX.12.96Bn in the year under review. Further, a paltry UGX.593,425,402 budget provision was provided for settlement of domestic arrears in the current year budget. \uf0b7 Management did not provide details of ownership of the land acquisitions worth UGX.11,525,000,000 made during the year and was yet to obtain the titles of the said land. \uf0b7 I noted shortcomings in management of the contingency funds for desert locusts such as lack of accountability report and unaccounted for funds worth UGX.98,601,479. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included non-compliance with Government ban on acquisition of motor vehicles, inaccurate recording of motor vehicles in the assets register, un- updated assets management module, lack of a fleet management policy and guidelines, unplanned acquisition of motor vehicles, non-compliance with vehicle standardization guidelines of government, motor vehicle allocation to non-entitled officers and failure to update motor vehicle allocation records. \uf0b7 I noted several significant procurement irregularities and these included; irregular contract award above prevailing market prices, poor contract performance, failure to provide for liquidated damages in contracts, irregular advance payments, failure to obtain solicitor general approvals, irregular contract awards and failure to perform on emergency supplies among others.", null], ["5", "Enhancing National Food Security Through Increased Rice Production **Opinion** Unqualified", "\uf0b7 I observed that the project is meant to close in 2 years\u2019 time (2022) however, no civil works for the establishment of water storage infrastructure for irrigation have commenced. Further, the project has not yet commenced with production of rice, supply of inputs, processing of rice and marketing at nucleus farms. \uf0b7 The project has not applied with NEMA for the Wetland Resource Use Permit. This may result into delay of establishing water storage infrastructure as well as fines & penalties being charged on the project by NEMA."], ["6", "Agriculture Cluster Development Program (ACDP) **Opinion** Unqualified", "\uf0b7 Out of the planned five (5) strategic targets/goals, no target was fully achieved, four (4) targets were partially achieved and one (1) was not achieved at all. \uf0b7 There was a shortfall in releases of UGX.50.39Bn which is 17.7% of the budget. Further, the entity remained with un spent balance of UGX.143.6Bn representing an absorption level of 38%. \uf0b7 I sampled 10 out puts worth UGX.78.5Bn and noted that all the 10 outputs with a total of 160 activities were fully quantified. \uf0b7 Further, out of the 10 outputs that were fully quantified, I observed that; no output was fully implemented, all outputs with 160 activities worth UGX.78.5bn were partially implemented of which 22 activities (14%) were fully implemented, 78 activities (49%) were partially implemented while 60 activities (37%) remained unimplemented. \uf0b7 I noted that only 60,876 (21%) farmers were provided with inputs making a cumulative total of 89,894 beneficiaries instead of budgeted and targeted 293,500 beneficiaries. Further, UGX.1.2Bn was spent off the E-voucher system for supply of inputs contrary to operational guidelines thus exposing the project to a risk of fraud. \uf0b7 There was low progression of farmers from cycle 1 across to cycle 3. Out of the 9,240 beneficiaries that received inputs in cycle 1, only 1,388 farmers progressed to cycle 2 which accounts for 15% progression between the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "required. Further, I noted that the Ministry submitted performance reports to MoFPED after the deadline given for submission of the reports. \uf0b7 Domestic arrears decreased by UGX.11.7Bn from UGX.24.7Bn in the previous year to UGX.12.96Bn in the year under review. Further, a paltry UGX.593,425,402 budget provision was provided for settlement of domestic arrears in the current year budget. \uf0b7 Management did not provide details of ownership of the land acquisitions worth UGX.11,525,000,000 made during the year and was yet to obtain the titles of the said land. \uf0b7 I noted shortcomings in management of the contingency funds for desert locusts such as lack of accountability report and unaccounted for funds worth UGX.98,601,479. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included non-compliance with Government ban on acquisition of motor vehicles, inaccurate recording of motor vehicles in the assets register, un- updated assets management module, lack of a fleet management policy and guidelines, unplanned acquisition of motor vehicles, non-compliance with vehicle standardization guidelines of government, motor vehicle allocation to non-entitled officers and failure to update motor vehicle allocation records. \uf0b7 I noted several significant procurement irregularities and these included; irregular contract award above prevailing market prices, poor contract performance, failure to provide for liquidated damages in contracts, irregular advance payments, failure to obtain solicitor general approvals, irregular contract awards and failure to perform on emergency supplies among others.", null], ["5", "Enhancing National Food Security Through Increased Rice Production **Opinion** Unqualified", "\uf0b7 I observed that the project is meant to close in 2 years\u2019 time (2022) however, no civil works for the establishment of water storage infrastructure for irrigation have commenced. Further, the project has not yet commenced with production of rice, supply of inputs, processing of rice and marketing at nucleus farms. \uf0b7 The project has not applied with NEMA for the Wetland Resource Use Permit. This may result into delay of establishing water storage infrastructure as well as fines & penalties being charged on the project by NEMA."], ["6", "Agriculture Cluster Development Program (ACDP) **Opinion** Unqualified", "\uf0b7 Out of the planned five (5) strategic targets/goals, no target was fully achieved, four (4) targets were partially achieved and one (1) was not achieved at all. \uf0b7 There was a shortfall in releases of UGX.50.39Bn which is 17.7% of the budget. Further, the entity remained with un spent balance of UGX.143.6Bn representing an absorption level of 38%. \uf0b7 I sampled 10 out puts worth UGX.78.5Bn and noted that all the 10 outputs with a total of 160 activities were fully quantified. \uf0b7 Further, out of the 10 outputs that were fully quantified, I observed that; no output was fully implemented, all outputs with 160 activities worth UGX.78.5bn were partially implemented of which 22 activities (14%) were fully implemented, 78 activities (49%) were partially implemented while 60 activities (37%) remained unimplemented. \uf0b7 I noted that only 60,876 (21%) farmers were provided with inputs making a cumulative total of 89,894 beneficiaries instead of budgeted and targeted 293,500 beneficiaries. Further, UGX.1.2Bn was spent off the E-voucher system for supply of inputs contrary to operational guidelines thus exposing the project to a risk of fraud. \uf0b7 There was low progression of farmers from cycle 1 across to cycle 3. Out of the 9,240 beneficiaries that received inputs in cycle 1, only 1,388 farmers progressed to cycle 2 which accounts for 15% progression between the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "99", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "cycles. \uf0b7 United Bank of Africa (IBA) hadn\u2019t established a project management office to work daily with the Project team which limits knowledge transfer when the UBA contract expires in March 2021 thus hindering continuity of the operations of the e-voucher program. \uf0b7 I noted that only 109 grantees received funding from MAAIF for the matching grant sub-component after fulfilling their own contribution (33%) and 9 grantees were still mobilizing for their contribution out of the planned 294 successful farmer organizations and 850 farmer groups during the year due to financial challenges. Further, I noted that most of the beneficiaries/grantees from the 109 co-operatives that benefited from the matching grant were not profiled, registered and had not participated in the e-voucher program as required before they accessed the subsidy. \uf0b7 UGX.532,021,000 was spent on an Impact Evaluation Study for the ACDP subsidy streams to assess which one leads to higher up-take of inputs during and after three cropping cycles. As a result of many challenges, it was realized that the study was no longer feasible thus leading to its cancellation and failure to achieve intended objective. \uf0b7 I noted that the NPSC did not hold any meeting in the year under review as required by the project appraisal document to meet regularly twice per year and at other times as needed.", null], ["7", "Regional Pastoral Livelihoods Resilience Project (RPLRP) **Opinion** Unqualified", "\uf0b7 The project delayed to commence by 492 days which has led to delayed completion of the project activities and subsequent extension of project timeline from the initial date of 31st December, 2019 to 31st March, 2021. \uf0b7 Out of the planned 14 strategic targets to be achieved by project closure; 6 were fully achieved, 5 were partially achieved while 3 were not achieved at all. \uf0b7 There was a shortfall in releases of UGX.41.54Bn which is 71% of the budget. Further, the entity remained with an unspent balance of UGX.32.68Bn representing an absorption level of 54.8%. \uf0b7 I sampled 18 out-puts worth UGX.39.66bn and noted that all the 18 outputs with a total of 97 activities were fully quantified. \uf0b7 Further, out of the 18 out puts that were fully quantified, I observed that; none of the outputs was fully implemented. 13 outputs with 87 activities worth UGX.39.6Bn were partially implemented of which 31 activities (35.5%) were fully implemented, 25 activities (29%) were partially implemented and 31 activities (35.5%) remained unimplemented. 5 outputs with a total of 10 activities were not implemented at all. \uf0b7 Construction works for 4 valley dams and 8 valley tanks worth UGX.43,729,233,684 were past the completion time of August 2020 and works are still behind schedule. \uf0b7 A review of the National Steering committee (NSC) minutes indicated that it held only one meeting in the year under review while the District Steering Committee did not hold any meeting throughout the entire year contrary to Paragraph 14 & 19 of the Project Appraisal Document, 2014 that requires the NSC to meet at least twice a year. It was also noted that no Internal Audit Reviews for project activities were conducted by the District Internal Auditors as required by the guidelines."], ["8", "Multi-sectoral Food Security & Nutrition Project **Opinion** Unqualified", "\uf0b7 Out of the planned fourteen (14) strategic targets/goals, eight (8) targets had been fully achieved and six (6) were partially achieved. \uf0b7 There was a shortfall in GOU releases of UGX.0.08Bn which is 31% of the GOU co-funding budget. Further, the entity remained with an unspent balance of UGX.17.76Bn representing an absorption level of 55.19%. \uf0b7 I sampled 8 outputs with 64 activities and expenditure of UGX.21.87Bn and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "cycles. \uf0b7 United Bank of Africa (IBA) hadn\u2019t established a project management office to work daily with the Project team which limits knowledge transfer when the UBA contract expires in March 2021 thus hindering continuity of the operations of the e-voucher program. \uf0b7 I noted that only 109 grantees received funding from MAAIF for the matching grant sub-component after fulfilling their own contribution (33%) and 9 grantees were still mobilizing for their contribution out of the planned 294 successful farmer organizations and 850 farmer groups during the year due to financial challenges. Further, I noted that most of the beneficiaries/grantees from the 109 co-operatives that benefited from the matching grant were not profiled, registered and had not participated in the e-voucher program as required before they accessed the subsidy. \uf0b7 UGX.532,021,000 was spent on an Impact Evaluation Study for the ACDP subsidy streams to assess which one leads to higher up-take of inputs during and after three cropping cycles. As a result of many challenges, it was realized that the study was no longer feasible thus leading to its cancellation and failure to achieve intended objective. \uf0b7 I noted that the NPSC did not hold any meeting in the year under review as required by the project appraisal document to meet regularly twice per year and at other times as needed.", null], ["7", "Regional Pastoral Livelihoods Resilience Project (RPLRP) **Opinion** Unqualified", "\uf0b7 The project delayed to commence by 492 days which has led to delayed completion of the project activities and subsequent extension of project timeline from the initial date of 31st December, 2019 to 31st March, 2021. \uf0b7 Out of the planned 14 strategic targets to be achieved by project closure; 6 were fully achieved, 5 were partially achieved while 3 were not achieved at all. \uf0b7 There was a shortfall in releases of UGX.41.54Bn which is 71% of the budget. Further, the entity remained with an unspent balance of UGX.32.68Bn representing an absorption level of 54.8%. \uf0b7 I sampled 18 out-puts worth UGX.39.66bn and noted that all the 18 outputs with a total of 97 activities were fully quantified. \uf0b7 Further, out of the 18 out puts that were fully quantified, I observed that; none of the outputs was fully implemented. 13 outputs with 87 activities worth UGX.39.6Bn were partially implemented of which 31 activities (35.5%) were fully implemented, 25 activities (29%) were partially implemented and 31 activities (35.5%) remained unimplemented. 5 outputs with a total of 10 activities were not implemented at all. \uf0b7 Construction works for 4 valley dams and 8 valley tanks worth UGX.43,729,233,684 were past the completion time of August 2020 and works are still behind schedule. \uf0b7 A review of the National Steering committee (NSC) minutes indicated that it held only one meeting in the year under review while the District Steering Committee did not hold any meeting throughout the entire year contrary to Paragraph 14 & 19 of the Project Appraisal Document, 2014 that requires the NSC to meet at least twice a year. It was also noted that no Internal Audit Reviews for project activities were conducted by the District Internal Auditors as required by the guidelines."], ["8", "Multi-sectoral Food Security & Nutrition Project **Opinion** Unqualified", "\uf0b7 Out of the planned fourteen (14) strategic targets/goals, eight (8) targets had been fully achieved and six (6) were partially achieved. \uf0b7 There was a shortfall in GOU releases of UGX.0.08Bn which is 31% of the GOU co-funding budget. Further, the entity remained with an unspent balance of UGX.17.76Bn representing an absorption level of 55.19%. \uf0b7 I sampled 8 outputs with 64 activities and expenditure of UGX.21.87Bn and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "100", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "", "noted that 6 outputs with 35 activities and expenditure worth UGX.16.4Bn were fully quantified. 2 outputs with 29 activities and expenditure worth UGX.5.4Bn were insufficiently quantified of which 22 activities (76%) were quantified to enable measurement of performance while 7 activities (24%) were not clearly quantified. \uf0b7 Further, out of the 6 out puts that were fully quantified, I observed that; 2 outputs with 15 activities worth UGX.13.77Bn were fully implemented and 4 outputs with 20 activities worth UGX.2.701Bn were partially implemented of which 10 activities (50%) were fully implemented, 9 activities (45%) were partially implemented while 1 activity (5%) remained unimplemented. \uf0b7 I noted under-remittances to the tune of UGX.82,500,000 after re- computation of all transfers from the designated US $ account in BoU to the operations account during the year. \uf0b7 It was noted that the project delayed to commence by 156 days which has led to delayed completion of the project activities and subsequent granting by the World Bank of a one year no cost extension timeline. \uf0b7 I noted that the Inter-Ministerial Project Steering Committee did not hold any meeting during the year under review contrary to the requirement to meet at least once every six months during the project implementation period. \uf0b7 Project funds to the tune of UGX.428,760,000 were disbursed late (in December) to the primary schools for the implementation of the second quarter work plan (October-December 2019) resulting into delayed implementation of planned activities. \uf0b7 The Project Implementation Support Mission selected 5 thematic areas for operational research studies by the project but only 3 studies were undertaken thus affecting service delivery to the beneficiary communities."], ["9", "Uganda Strategic Analysis and Knowledge Support System (USAKSS) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases of UGX.0.104Bn which is 40% of the budget. \uf0b7 I assessed implementation of all 3 out-puts with 7 activities worth UGX.0.154Bn representing 100% of the total budget and noted that 2 outputs with 4 activities worth UGX.0.134Bn were fully implemented while 1 output with a total of 3 activities worth UGX.0.020 was partially implemented. Out of the 3 activities, the entity fully implemented 2 activities (67%) while 1 activity (33%) remained unimplemented."], ["10", "Coordinating Office for the Control of Trypanosomiasis in Uganda (COCTU) **Opinion** Unqualified", "\uf0b7 Out of the planned sixteen (16) strategic targets/goals, four (4) targets were fully achieved, eleven (11) targets were partially achieved and one (1) was not achieved at all. \uf0b7 There was a shortfall in releases of UGX.1.36Bn which is 24% of the budget. Further, the entity did not remain with any un spent balance representing an absorption level of 100%. \uf0b7 COCTU received off-budget financing to a tune of UGX.1,497Bn which was not transferred to the consolidated fund as required by the law. \uf0b7 I sampled 9 out puts worth UGX.5.74Bn and noted that all the 9 outputs with a total of 77 activities were fully quantified. Furthermore, out of the 9 outputs that were fully quantified, I observed that; 2 outputs with 16 activities worth UGX.0.82 Bn were fully implemented and Seven (7) outputs with a total of sixty-one (61) activities worth UGX 4.92Bn were partially implemented. Out of the 61 activities, 35 activities (57%) were fully implemented, 8 activities (13%) were partially implemented while 18 activities (30%) remained unimplemented. \uf0b7 Shortcomings were observed in the Council\u2019s fleet management which included Shortcomings were observed in the Council\u2019s fleet management which included failure to capture vehicles in the fixed assets module of the GFMIS due to delayed enrollment and integration with Integrated Financial Management system (IFMS), delayed board off of 1 non-functional vehicle"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "", "noted that 6 outputs with 35 activities and expenditure worth UGX.16.4Bn were fully quantified. 2 outputs with 29 activities and expenditure worth UGX.5.4Bn were insufficiently quantified of which 22 activities (76%) were quantified to enable measurement of performance while 7 activities (24%) were not clearly quantified. \uf0b7 Further, out of the 6 out puts that were fully quantified, I observed that; 2 outputs with 15 activities worth UGX.13.77Bn were fully implemented and 4 outputs with 20 activities worth UGX.2.701Bn were partially implemented of which 10 activities (50%) were fully implemented, 9 activities (45%) were partially implemented while 1 activity (5%) remained unimplemented. \uf0b7 I noted under-remittances to the tune of UGX.82,500,000 after re- computation of all transfers from the designated US $ account in BoU to the operations account during the year. \uf0b7 It was noted that the project delayed to commence by 156 days which has led to delayed completion of the project activities and subsequent granting by the World Bank of a one year no cost extension timeline. \uf0b7 I noted that the Inter-Ministerial Project Steering Committee did not hold any meeting during the year under review contrary to the requirement to meet at least once every six months during the project implementation period. \uf0b7 Project funds to the tune of UGX.428,760,000 were disbursed late (in December) to the primary schools for the implementation of the second quarter work plan (October-December 2019) resulting into delayed implementation of planned activities. \uf0b7 The Project Implementation Support Mission selected 5 thematic areas for operational research studies by the project but only 3 studies were undertaken thus affecting service delivery to the beneficiary communities."], ["9", "Uganda Strategic Analysis and Knowledge Support System (USAKSS) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases of UGX.0.104Bn which is 40% of the budget. \uf0b7 I assessed implementation of all 3 out-puts with 7 activities worth UGX.0.154Bn representing 100% of the total budget and noted that 2 outputs with 4 activities worth UGX.0.134Bn were fully implemented while 1 output with a total of 3 activities worth UGX.0.020 was partially implemented. Out of the 3 activities, the entity fully implemented 2 activities (67%) while 1 activity (33%) remained unimplemented."], ["10", "Coordinating Office for the Control of Trypanosomiasis in Uganda (COCTU) **Opinion** Unqualified", "\uf0b7 Out of the planned sixteen (16) strategic targets/goals, four (4) targets were fully achieved, eleven (11) targets were partially achieved and one (1) was not achieved at all. \uf0b7 There was a shortfall in releases of UGX.1.36Bn which is 24% of the budget. Further, the entity did not remain with any un spent balance representing an absorption level of 100%. \uf0b7 COCTU received off-budget financing to a tune of UGX.1,497Bn which was not transferred to the consolidated fund as required by the law. \uf0b7 I sampled 9 out puts worth UGX.5.74Bn and noted that all the 9 outputs with a total of 77 activities were fully quantified. Furthermore, out of the 9 outputs that were fully quantified, I observed that; 2 outputs with 16 activities worth UGX.0.82 Bn were fully implemented and Seven (7) outputs with a total of sixty-one (61) activities worth UGX 4.92Bn were partially implemented. Out of the 61 activities, 35 activities (57%) were fully implemented, 8 activities (13%) were partially implemented while 18 activities (30%) remained unimplemented. \uf0b7 Shortcomings were observed in the Council\u2019s fleet management which included Shortcomings were observed in the Council\u2019s fleet management which included failure to capture vehicles in the fixed assets module of the GFMIS due to delayed enrollment and integration with Integrated Financial Management system (IFMS), delayed board off of 1 non-functional vehicle"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "101", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "and failure to have a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. \uf0b7 Out of the approved staff structure of 37 positions 19 positions have been filled, leaving 18 positions vacant. \uf0b7 Management of COCTU has not operationalized Staff Medical Insurance Policy for its staff Contrary to the Human Resource Manual.", null], ["11", "Uganda Coffee Development Authority (UCDA) **Opinion** Unqualified", "\uf0b7 I noted that out of the planned 18 high level targets for the five year transition period, 6 targets had been fully achieved and 12 were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.3.351bn representing 15% and a shortfall in GOU releases amounting to UGX.4.453bn representing 4.6%. \uf0b7 The entity received off-budget financing to a tune of UGX.0.443bn which was not appropriated as part of the entity budget contrary to the law. \uf0b7 Out of the total warrants for the financial year of UGX.92.248bn, only UGX.89.420bn was spent by the entity resulting in an unspent balance of UGX.2.763bn representing an absorption level of 97%. \uf0b7 I sampled 7 outputs with 44 activities and expenditure of UGX.73.7bn and noted that 2 outputs with 6 activities and expenditure worth UGX.0.274bn were fully quantified, 4 outputs with 36 activities and expenditure worth UGX.72.077bn were insufficiently quantified of which 30 activities (83.7%) were quantified to enable measurement of performance while 6 activities (16.3%) were not clearly quantified. 1 output with 2 activities and expenditure worth UGX.1,435,941,056 was not quantified at all to enable assessment of performance. Further, I observed that; the 2 outputs that were fully quantified worth UGX.0.274bn were partially implemented. Out of the 6 activities, the entity implemented 2 activities while 2 activities were partially implemented and 2 activities were not implemented at all. \uf0b7 The entity did not submit monitoring reports to OPM, MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity submitted the 3rd quarter performance report 3 days after the submission deadline. \uf0b7 Domestic arrears decreased by UGX.20.866bn from UGX.141.249bn in the previous year to UGX.120.383bn in the year under review. Further, no budget provision was provided for settlement of domestic arrears in the current year budget. \uf0b7 I noted that at the time of the audit which is four (4) months after the year end, the Board of Directors was non-existent. \uf0b7 I noted that there is inadequate monetary contributions information to international organizations and i could not ascertain basis and accuracy of the support provided amounting to UGX.1.46bn in the year under review. \uf0b7 Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include inadequate recording of vehicles in the assets register, failure to undertake vehicle inspections and reconciliations regularity, lack of fuel registers, vehicle journey log books not maintained and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of 224 employees required by the entity, only 126 positions have been filled leaving a staffing gap of 98 employees (43.8%)."], ["12", "Vegetable Oil Development Project (VODP) **Opinion** Unqualified", "\uf0b7 Out of the planned 20 strategic targets to be achieved by project closure; 12 were fully achieved while 8 were partially achieved. \uf0b7 There was a shortfall in releases amounting to UGX.1.082 bn representing 6%. Further, the entity remained with unspent balance of UGX.0.303 bn representing an absorption level of 98.4%. \uf0b7 I sampled 7 outputs with 57 activities and expenditure of UGX.17.750Bn and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "and failure to have a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. \uf0b7 Out of the approved staff structure of 37 positions 19 positions have been filled, leaving 18 positions vacant. \uf0b7 Management of COCTU has not operationalized Staff Medical Insurance Policy for its staff Contrary to the Human Resource Manual.", null], ["11", "Uganda Coffee Development Authority (UCDA) **Opinion** Unqualified", "\uf0b7 I noted that out of the planned 18 high level targets for the five year transition period, 6 targets had been fully achieved and 12 were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.3.351bn representing 15% and a shortfall in GOU releases amounting to UGX.4.453bn representing 4.6%. \uf0b7 The entity received off-budget financing to a tune of UGX.0.443bn which was not appropriated as part of the entity budget contrary to the law. \uf0b7 Out of the total warrants for the financial year of UGX.92.248bn, only UGX.89.420bn was spent by the entity resulting in an unspent balance of UGX.2.763bn representing an absorption level of 97%. \uf0b7 I sampled 7 outputs with 44 activities and expenditure of UGX.73.7bn and noted that 2 outputs with 6 activities and expenditure worth UGX.0.274bn were fully quantified, 4 outputs with 36 activities and expenditure worth UGX.72.077bn were insufficiently quantified of which 30 activities (83.7%) were quantified to enable measurement of performance while 6 activities (16.3%) were not clearly quantified. 1 output with 2 activities and expenditure worth UGX.1,435,941,056 was not quantified at all to enable assessment of performance. Further, I observed that; the 2 outputs that were fully quantified worth UGX.0.274bn were partially implemented. Out of the 6 activities, the entity implemented 2 activities while 2 activities were partially implemented and 2 activities were not implemented at all. \uf0b7 The entity did not submit monitoring reports to OPM, MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity submitted the 3rd quarter performance report 3 days after the submission deadline. \uf0b7 Domestic arrears decreased by UGX.20.866bn from UGX.141.249bn in the previous year to UGX.120.383bn in the year under review. Further, no budget provision was provided for settlement of domestic arrears in the current year budget. \uf0b7 I noted that at the time of the audit which is four (4) months after the year end, the Board of Directors was non-existent. \uf0b7 I noted that there is inadequate monetary contributions information to international organizations and i could not ascertain basis and accuracy of the support provided amounting to UGX.1.46bn in the year under review. \uf0b7 Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include inadequate recording of vehicles in the assets register, failure to undertake vehicle inspections and reconciliations regularity, lack of fuel registers, vehicle journey log books not maintained and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of 224 employees required by the entity, only 126 positions have been filled leaving a staffing gap of 98 employees (43.8%)."], ["12", "Vegetable Oil Development Project (VODP) **Opinion** Unqualified", "\uf0b7 Out of the planned 20 strategic targets to be achieved by project closure; 12 were fully achieved while 8 were partially achieved. \uf0b7 There was a shortfall in releases amounting to UGX.1.082 bn representing 6%. Further, the entity remained with unspent balance of UGX.0.303 bn representing an absorption level of 98.4%. \uf0b7 I sampled 7 outputs with 57 activities and expenditure of UGX.17.750Bn and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "102", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "noted that 6 outputs with 37 activities and expenditure worth UGX.14.711Bn were fully quantified. 1 output with 20 activities and expenditure worth UGX.3.039Bn was insufficiently quantified of which 14 activities (70%) were quantified to enable measurement of performance while 6 activities (30%) were not clearly quantified. \uf0b7 Further, out of the 6 out puts that were fully quantified, I observed that; 5 outputs with 9 activities worth UGX.2.979Bn were fully implemented and 1 output with 28 activities worth UGX.11.732Bn was partially implemented of which 21 activities (75%) were implemented and 7 activities (25%) remained unimplemented. \uf0b7 GOU planned to acquire 6500 hectares of land for the Nucleus estate in Buvuma to be handed over to BIDCO-OPBL. However, only 5,114 hectares were acquired and offered to BIDCO-OPBL. To date, leases for 1,885 hectares have been finalized, certificates of title for 1,417.7 hectares are before ULC yet to be finalized and the remaining 1,811.3 hectares are undergoing sub-division and registration. \uf0b7 By time of closure of the project, KOPGT received dividends amounting to UGX.16.09bn from OPUL as the return on investment made by GOU to acquire land and lease the same to OPUL however, there were no clear guidelines to guide on how the funds should be managed. The lack of guidelines may result into mismanagement of the funds. \uf0b7 At the time of the closure of the project, VODP2 (KOPGT) recovered and remitted UGX.29.11Bn from smallholder farmers of Kalangala to the consolidated fund, however these funds have not been utilized to finance smallholder plantation development in Buvuma contrary to Paragraph 108 of the VODP2 project design document. \uf0b7 It was noted that the four (4) bank accounts with a balance of UGX.113m were yet to be closed in line with TAIs. Failure to close project accounts exposes the un-utilized funds to misuse. \uf0b7 Assets of the project such as furniture, motor vehicles, motor cycles, computers; GPS, Tablet, etc. had not been handed over to the mother Ministry for further reallocation and sustainability.", null], ["13", "Cotton Development Organisation (CDO) **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the Agency; none was fully achieved while all the five (05) were partially achieved. \uf0b7 Out of the budgeted NTR revenue of UGX.4.22Bn for the financial year 2019/2020, only UGX.2.968 was collected representing performance of 70.3% of the target. I noted a shortfall in releases amounting to UGX.1.4bn representing 16.2% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.05Bn representing an absorption level of 99.3%. \uf0b7 I sampled 5 out-puts with 40 activities worth UGX.6.79Bn representing 95% of the total budget and noted that 3 outputs with a total of 25 activities and expenditure worth UGX.5.74Bn were insufficiently quantified i.e. out of the 25 activities, 6 activities (24%) were quantified while 19 activities (76%) were not clearly quantified to enable assessment of performance. 1 output with a total of 14 activities and expenditure worth UGX.0.45Bn was not quantified at all. Furthermore, the 1 quantified activity worth UGX.59Bn assessed was partially implemented. \uf0b7 The Agency did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. Further, it also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 3 quarterly performance reports were submitted after the deadline of the quarterly submission deadline which affects the timely evaluation of performance. \uf0b7 Shortcomings were observed in the Agency\u2019s fleet management which"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "noted that 6 outputs with 37 activities and expenditure worth UGX.14.711Bn were fully quantified. 1 output with 20 activities and expenditure worth UGX.3.039Bn was insufficiently quantified of which 14 activities (70%) were quantified to enable measurement of performance while 6 activities (30%) were not clearly quantified. \uf0b7 Further, out of the 6 out puts that were fully quantified, I observed that; 5 outputs with 9 activities worth UGX.2.979Bn were fully implemented and 1 output with 28 activities worth UGX.11.732Bn was partially implemented of which 21 activities (75%) were implemented and 7 activities (25%) remained unimplemented. \uf0b7 GOU planned to acquire 6500 hectares of land for the Nucleus estate in Buvuma to be handed over to BIDCO-OPBL. However, only 5,114 hectares were acquired and offered to BIDCO-OPBL. To date, leases for 1,885 hectares have been finalized, certificates of title for 1,417.7 hectares are before ULC yet to be finalized and the remaining 1,811.3 hectares are undergoing sub-division and registration. \uf0b7 By time of closure of the project, KOPGT received dividends amounting to UGX.16.09bn from OPUL as the return on investment made by GOU to acquire land and lease the same to OPUL however, there were no clear guidelines to guide on how the funds should be managed. The lack of guidelines may result into mismanagement of the funds. \uf0b7 At the time of the closure of the project, VODP2 (KOPGT) recovered and remitted UGX.29.11Bn from smallholder farmers of Kalangala to the consolidated fund, however these funds have not been utilized to finance smallholder plantation development in Buvuma contrary to Paragraph 108 of the VODP2 project design document. \uf0b7 It was noted that the four (4) bank accounts with a balance of UGX.113m were yet to be closed in line with TAIs. Failure to close project accounts exposes the un-utilized funds to misuse. \uf0b7 Assets of the project such as furniture, motor vehicles, motor cycles, computers; GPS, Tablet, etc. had not been handed over to the mother Ministry for further reallocation and sustainability.", null], ["13", "Cotton Development Organisation (CDO) **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the Agency; none was fully achieved while all the five (05) were partially achieved. \uf0b7 Out of the budgeted NTR revenue of UGX.4.22Bn for the financial year 2019/2020, only UGX.2.968 was collected representing performance of 70.3% of the target. I noted a shortfall in releases amounting to UGX.1.4bn representing 16.2% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.05Bn representing an absorption level of 99.3%. \uf0b7 I sampled 5 out-puts with 40 activities worth UGX.6.79Bn representing 95% of the total budget and noted that 3 outputs with a total of 25 activities and expenditure worth UGX.5.74Bn were insufficiently quantified i.e. out of the 25 activities, 6 activities (24%) were quantified while 19 activities (76%) were not clearly quantified to enable assessment of performance. 1 output with a total of 14 activities and expenditure worth UGX.0.45Bn was not quantified at all. Furthermore, the 1 quantified activity worth UGX.59Bn assessed was partially implemented. \uf0b7 The Agency did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. Further, it also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 3 quarterly performance reports were submitted after the deadline of the quarterly submission deadline which affects the timely evaluation of performance. \uf0b7 Shortcomings were observed in the Agency\u2019s fleet management which"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "103", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "included incomplete recording of motor vehicles in the assets register, failure to maintain proper vehicle movement log books, absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of the approved staff structure of 46 positions 35 positions have been filled, leaving 11 positions vacant.", null], ["14", "Dairy Development Authority (DDA) **Opinion** Unqualified", "\uf0b7 All the 5 strategic objectives to be achieved by the Agency for the strategic period did not have clear targets and I could therefore not assess their performance thus curtailing effective accountability for funds appropriated. \uf0b7 Out of the budgeted revenue of UGX 0.39Bn for the financial year 2019/2020, UGX 0.35Bn was collected representing performance of 90% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.2.77Bn representing 27% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.029Bn representing an absorption level of 99.6%. \uf0b7 I sampled 5 out-puts with 13 activities worth UGX.7.27Bn representing 98% of the total budget and noted that none of the activities were quantified. Further, as a result I could not assess performance of the outputs. \uf0b7 The Authority did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 3 quarterly performance reports were submitted after the deadline for the quarterly submission. I also noted Inconsistencies between actual and reported performance. \uf0b7 Arrears totalling to UGX.0.047Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 UGX. 632,800,094 were utilized for payment of machinery and equipment, transport equipment and maintenance-civil, fuel, travel abroad, welfare and consultancy but the funds had been irregularly budgeted under Medical and Agricultural supplies. \uf0b7 The Authority has failed to collect CESS revenue compensation from MoFPED contrary to the presidential directive requiring the same. \uf0b7 Several challenges were noted regarding the DDA management of properties such as lack of Land titles, expired leases, land encroachment, litigations, dilapidated and non-functional properties. \uf0b7 I noted that the entity procured 3 vehicles in the last three years at a cost of UGX.0.56Bn Shortcomings were observed in the entity\u2019s fleet management which included; non-compliance with Government ban on procurement of vehicles, unplanned acquisition of cars, incomplete maintenance of vehicle records, lack of a fleet management policy, failure to maintain fuel registers, failure to maintain proper vehicle log books and absence of Annual vehicle inspections. \uf0b7 The Authority had no governing board in place which adversely impacted the entity operations. \uf0b7 Out of the approved 140 posts, only 64 were filled; representing 45.7% of the approved posts."], ["15", "Agriculture Value Chain Development Program (AVCDP) **Opinion** Unqualified", "\uf0b7 Out of the planned twelve (12) strategic targets/goals to be achieved by financial year 2019/2020; two (2) had been fully achieved, five (5) were partially achieved while five (5) were not achieved at all. \uf0b7 There was a shortfall in releases of UGX.6.9Bn which is 61% of the budget. Further, the entity remained with unspent balance of UGX.2.9Bn representing an absorption level of 62%. \uf0b7 I reviewed all the sixteen (16) outputs with 110 activities worth UGX.1.52Bn and noted that all the 16 outputs with a total of 110 activities were fully"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "included incomplete recording of motor vehicles in the assets register, failure to maintain proper vehicle movement log books, absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of the approved staff structure of 46 positions 35 positions have been filled, leaving 11 positions vacant.", null], ["14", "Dairy Development Authority (DDA) **Opinion** Unqualified", "\uf0b7 All the 5 strategic objectives to be achieved by the Agency for the strategic period did not have clear targets and I could therefore not assess their performance thus curtailing effective accountability for funds appropriated. \uf0b7 Out of the budgeted revenue of UGX 0.39Bn for the financial year 2019/2020, UGX 0.35Bn was collected representing performance of 90% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.2.77Bn representing 27% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.029Bn representing an absorption level of 99.6%. \uf0b7 I sampled 5 out-puts with 13 activities worth UGX.7.27Bn representing 98% of the total budget and noted that none of the activities were quantified. Further, as a result I could not assess performance of the outputs. \uf0b7 The Authority did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 3 quarterly performance reports were submitted after the deadline for the quarterly submission. I also noted Inconsistencies between actual and reported performance. \uf0b7 Arrears totalling to UGX.0.047Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 UGX. 632,800,094 were utilized for payment of machinery and equipment, transport equipment and maintenance-civil, fuel, travel abroad, welfare and consultancy but the funds had been irregularly budgeted under Medical and Agricultural supplies. \uf0b7 The Authority has failed to collect CESS revenue compensation from MoFPED contrary to the presidential directive requiring the same. \uf0b7 Several challenges were noted regarding the DDA management of properties such as lack of Land titles, expired leases, land encroachment, litigations, dilapidated and non-functional properties. \uf0b7 I noted that the entity procured 3 vehicles in the last three years at a cost of UGX.0.56Bn Shortcomings were observed in the entity\u2019s fleet management which included; non-compliance with Government ban on procurement of vehicles, unplanned acquisition of cars, incomplete maintenance of vehicle records, lack of a fleet management policy, failure to maintain fuel registers, failure to maintain proper vehicle log books and absence of Annual vehicle inspections. \uf0b7 The Authority had no governing board in place which adversely impacted the entity operations. \uf0b7 Out of the approved 140 posts, only 64 were filled; representing 45.7% of the approved posts."], ["15", "Agriculture Value Chain Development Program (AVCDP) **Opinion** Unqualified", "\uf0b7 Out of the planned twelve (12) strategic targets/goals to be achieved by financial year 2019/2020; two (2) had been fully achieved, five (5) were partially achieved while five (5) were not achieved at all. \uf0b7 There was a shortfall in releases of UGX.6.9Bn which is 61% of the budget. Further, the entity remained with unspent balance of UGX.2.9Bn representing an absorption level of 62%. \uf0b7 I reviewed all the sixteen (16) outputs with 110 activities worth UGX.1.52Bn and noted that all the 16 outputs with a total of 110 activities were fully"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "included incomplete recording of motor vehicles in the assets register, failure to maintain proper vehicle movement log books, absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of the approved staff structure of 46 positions 35 positions have been filled, leaving 11 positions vacant.", null], ["14", "Dairy Development Authority (DDA) **Opinion** Unqualified", "\uf0b7 All the 5 strategic objectives to be achieved by the Agency for the strategic period did not have clear targets and I could therefore not assess their performance thus curtailing effective accountability for funds appropriated. \uf0b7 Out of the budgeted revenue of UGX 0.39Bn for the financial year 2019/2020, UGX 0.35Bn was collected representing performance of 90% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.2.77Bn representing 27% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.029Bn representing an absorption level of 99.6%. \uf0b7 I sampled 5 out-puts with 13 activities worth UGX.7.27Bn representing 98% of the total budget and noted that none of the activities were quantified. Further, as a result I could not assess performance of the outputs. \uf0b7 The Authority did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 3 quarterly performance reports were submitted after the deadline for the quarterly submission. I also noted Inconsistencies between actual and reported performance. \uf0b7 Arrears totalling to UGX.0.047Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 UGX. 632,800,094 were utilized for payment of machinery and equipment, transport equipment and maintenance-civil, fuel, travel abroad, welfare and consultancy but the funds had been irregularly budgeted under Medical and Agricultural supplies. \uf0b7 The Authority has failed to collect CESS revenue compensation from MoFPED contrary to the presidential directive requiring the same. \uf0b7 Several challenges were noted regarding the DDA management of properties such as lack of Land titles, expired leases, land encroachment, litigations, dilapidated and non-functional properties. \uf0b7 I noted that the entity procured 3 vehicles in the last three years at a cost of UGX.0.56Bn Shortcomings were observed in the entity\u2019s fleet management which included; non-compliance with Government ban on procurement of vehicles, unplanned acquisition of cars, incomplete maintenance of vehicle records, lack of a fleet management policy, failure to maintain fuel registers, failure to maintain proper vehicle log books and absence of Annual vehicle inspections. \uf0b7 The Authority had no governing board in place which adversely impacted the entity operations. \uf0b7 Out of the approved 140 posts, only 64 were filled; representing 45.7% of the approved posts."], ["15", "Agriculture Value Chain Development Program (AVCDP) **Opinion** Unqualified", "\uf0b7 Out of the planned twelve (12) strategic targets/goals to be achieved by financial year 2019/2020; two (2) had been fully achieved, five (5) were partially achieved while five (5) were not achieved at all. \uf0b7 There was a shortfall in releases of UGX.6.9Bn which is 61% of the budget. Further, the entity remained with unspent balance of UGX.2.9Bn representing an absorption level of 62%. \uf0b7 I reviewed all the sixteen (16) outputs with 110 activities worth UGX.1.52Bn and noted that all the 16 outputs with a total of 110 activities were fully"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "104", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "quantified. \uf0b7 Further, out of the 16 outputs that were fully quantified, I observed that; no output was fully implemented; six (6) outputs with a total of sixty-one (61) activities worth UGX.1.52Bn were partially implemented i.e. out of the 61 activities, 17 activities (28%) were fully implemented, 5 activities (8%) were partially implemented while 39 activities (64%) remained unimplemented. 10 outputs with a total of 49 activities were not implemented at all. \uf0b7 I noted that the Project commencement date was delayed by more than seven (7) months i.e. 224 days and by the time of audit, the project was at 20% timeframe although it should have been at 40%. \uf0b7 I noted that the annual interest charge payable on the unwithdrawn project funds amounts to USD 175,620 (UGX 654,243,403.81 as at 30th June 2020). This resulted into nugatory expenditure in form of interest charges and delayed service delivery to beneficiaries.", null], ["16", "National Oil Palm Project (NOPP) **Opinion** Unqualified", "\uf0b7 Out of the planned 16 strategic targets to be achieved by project closure; none was fully achieved, 1 was partially achieved while 15 were not achieved at all. \uf0b7 There was a shortfall in releases amounting to UGX.37.308bn (UGX.23.5bn representing 53% of the donor component and UGX.13.808Bn representing 69% of the GOU co-funding). Further, the entity remained with unspent balance of UGX.18.426bn representing an absorption level of 32%. \uf0b7 I sampled 9 outputs with 101 activities and expenditure of UGX.8.646Bn and noted that 1 output with 10 activities and expenditure worth UGX.0.74Bn was fully quantified. 1 output with 21 activities and nil expenditure was insufficiently quantified of which 9 activities (43%) were quantified to enable measurement of performance while 12 activities (57%) were not clearly quantified. 7 outputs with 70 activities and expenditure worth UGX.7.905Bn were not quantified at all to enable assessment of performance. \uf0b7 Further, the 1 output that was fully quantified with 10 activities worth UGX.0.740Bn was partially implemented. Out of the ten (10) activities, the entity implemented 2 activities (20%) while 8 activities (80%) remained unimplemented."], ["", "**JUSTICE LAW AND ORDER SECTOR**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "quantified. \uf0b7 Further, out of the 16 outputs that were fully quantified, I observed that; no output was fully implemented; six (6) outputs with a total of sixty-one (61) activities worth UGX.1.52Bn were partially implemented i.e. out of the 61 activities, 17 activities (28%) were fully implemented, 5 activities (8%) were partially implemented while 39 activities (64%) remained unimplemented. 10 outputs with a total of 49 activities were not implemented at all. \uf0b7 I noted that the Project commencement date was delayed by more than seven (7) months i.e. 224 days and by the time of audit, the project was at 20% timeframe although it should have been at 40%. \uf0b7 I noted that the annual interest charge payable on the unwithdrawn project funds amounts to USD 175,620 (UGX 654,243,403.81 as at 30th June 2020). This resulted into nugatory expenditure in form of interest charges and delayed service delivery to beneficiaries.", null], ["16", "National Oil Palm Project (NOPP) **Opinion** Unqualified", "\uf0b7 Out of the planned 16 strategic targets to be achieved by project closure; none was fully achieved, 1 was partially achieved while 15 were not achieved at all. \uf0b7 There was a shortfall in releases amounting to UGX.37.308bn (UGX.23.5bn representing 53% of the donor component and UGX.13.808Bn representing 69% of the GOU co-funding). Further, the entity remained with unspent balance of UGX.18.426bn representing an absorption level of 32%. \uf0b7 I sampled 9 outputs with 101 activities and expenditure of UGX.8.646Bn and noted that 1 output with 10 activities and expenditure worth UGX.0.74Bn was fully quantified. 1 output with 21 activities and nil expenditure was insufficiently quantified of which 9 activities (43%) were quantified to enable measurement of performance while 12 activities (57%) were not clearly quantified. 7 outputs with 70 activities and expenditure worth UGX.7.905Bn were not quantified at all to enable assessment of performance. \uf0b7 Further, the 1 output that was fully quantified with 10 activities worth UGX.0.740Bn was partially implemented. Out of the ten (10) activities, the entity implemented 2 activities (20%) while 8 activities (80%) remained unimplemented."], ["", "**JUSTICE LAW AND ORDER SECTOR**", ""], ["1", "Judiciary Department **Opinion** Unqualified", "\uf0b7 I noted that out of the planned 62 strategic Interventions; nine (9) targets had been fully achieved, thirty (30) partially achieved, sixteen (16) not achieved at all, three (3) had no set targets making it difficult to evaluate them, while data for four (4) was not availed to audit. \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.05bn representing 17% and a shortfall in GoU releases amounting to UGX.2.7bn representing 1.4%. \uf0b7 I reviewed 11 outputs with 58 activities and expenditure of UGX. 187.46bn and noted that 9 outputs with 50 activities and expenditure worth UGX. 184.575bn were fully quantified, 2 outputs with 8 activities and expenditure worth UGX.2.883Bn were not quantified at all. \uf0b7 Further, I observed that nine (9) outputs with a total of fifty (50) activities worth UGX.184.575bn were partially implemented. Out of the fifty (50) activities, the entity fully implemented thirty (30) activities (60%), sixteen (16) activities (32%) were partially implemented, three (3) activities (6%) were not implemented, and two (2) activities (2%) were not planned. \uf0b7 The Judiciary did not prepare and submit the annual monitoring plans to MoFPED, NPA and Office of the Prime Minister and MoFPED as required by Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity submitted performance reports for the 4 quarters after the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "105", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "submission deadline with an average delay of 40 days. \uf0b7 Domestic arrears increased by UGX.2.64Bn from UGX.9.64Bn in the previous year to UGX.12.27Bn in the year under review. Further, only UGX.11,868,000 (1%) was provided for settlement of domestic arrears in the current year budget. Further, the balance carried forward includes money forfeited by defendants on jumping bail or skipping Court sessions. This money ought to have been transferred to the Consolidated Fund (CF) but this was not done. \uf0b7 I observed that a total sum of UGX. 153,028,500 was spent on State Briefs, without a policy to guide the selection and payment of the state briefs. \uf0b7 Receivables worth UGX. 320,947,170 relating to prior year missing expenditure vouchers for various officers and companies are still missing for over a financial year and the money remains un accounted for. \uf0b7 I noted that receivables amounting to UGX.223,519,926 relating to the un recovered bail and security funds for the year 2018-19 were not disclosed in the statement of financial position. \uf0b7 Magistrate G1 Courts established in the year 2016 were found not be operational forcing inmates to walk for long distances to operational Courts in search of Justice. \uf0b7 Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include vehicles not of recommended engine capacities, vehicle inspections not undertaken, lack of fuel registers, vehicle journey log books not maintained and vehicles exceeding the recommended five years of useful life. \uf0b7 Case backlogs increased by 121.1% overall, instead of the expected reduction. \uf0b7 UGX.1,959,320,988 paid for allowances to staff and fuel was budgeted for and charged under code 221006 (commissions and related charges).", null], ["2", "Uganda Police Force **Opinion** Unqualified", "\uf0b7 Out of the planned 8 strategic goals to be achieved by UPF; 1 was fully achieved, while 7 were partially achieved. \uf0b7 Out of the budgeted non-tax revenue of UGX. 21,482,289,539 for the financial year 2019/2020, UGX. 30,028,691,921 was collected representing performance of 140% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.3.80bn representing 0.5% of the budget. Furthermore, the entity remained with an unspent balance of UGX.3.64Bn, representing an absorption level of 99.5%. \uf0b7 I sampled 33 outputs with 225 activities worth UGX. 573.91Bn representing 70.5% of the total budget and noted that 17 outputs with 154 activities worth UGX.337.80Bn were not sufficiently quantified to enable measurement of performance. Furthermore, of the 71 quantified activities worth UGX.236.11Bn assessed; 2 activities representing 3% were fully implemented while 69 activities representing 97% were partially implemented. \uf0b7 UPF did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Four (4) quarterly performance reports were submitted after the deadline of submission of the quarterly reports. \uf0b7 UPF received funds amounting to UGX. UGX.37,484,662,000 for Covid-19 activities and planned to implement 53 activities. Out of these, Forty-five (45) activities worth UGX. 32.2Bn were fully quantified, and 8 activities worth UGX.0.918Bn were insufficiently quantified to enable measurement of performance. Furthermore, of the 45 quantified activities assessed; 11 activities worth UGX.1,000,010,000 were not implemented. \uf0b7 I noted that UPF procured vehicles in the last three years at a cost of 85.1Bn. Shortcomings were observed in the Force\u2019s fleet management included failure to comply with the government\u2019s ban on vehicle acquisition, improper"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "submission deadline with an average delay of 40 days. \uf0b7 Domestic arrears increased by UGX.2.64Bn from UGX.9.64Bn in the previous year to UGX.12.27Bn in the year under review. Further, only UGX.11,868,000 (1%) was provided for settlement of domestic arrears in the current year budget. Further, the balance carried forward includes money forfeited by defendants on jumping bail or skipping Court sessions. This money ought to have been transferred to the Consolidated Fund (CF) but this was not done. \uf0b7 I observed that a total sum of UGX. 153,028,500 was spent on State Briefs, without a policy to guide the selection and payment of the state briefs. \uf0b7 Receivables worth UGX. 320,947,170 relating to prior year missing expenditure vouchers for various officers and companies are still missing for over a financial year and the money remains un accounted for. \uf0b7 I noted that receivables amounting to UGX.223,519,926 relating to the un recovered bail and security funds for the year 2018-19 were not disclosed in the statement of financial position. \uf0b7 Magistrate G1 Courts established in the year 2016 were found not be operational forcing inmates to walk for long distances to operational Courts in search of Justice. \uf0b7 Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include vehicles not of recommended engine capacities, vehicle inspections not undertaken, lack of fuel registers, vehicle journey log books not maintained and vehicles exceeding the recommended five years of useful life. \uf0b7 Case backlogs increased by 121.1% overall, instead of the expected reduction. \uf0b7 UGX.1,959,320,988 paid for allowances to staff and fuel was budgeted for and charged under code 221006 (commissions and related charges).", null], ["2", "Uganda Police Force **Opinion** Unqualified", "\uf0b7 Out of the planned 8 strategic goals to be achieved by UPF; 1 was fully achieved, while 7 were partially achieved. \uf0b7 Out of the budgeted non-tax revenue of UGX. 21,482,289,539 for the financial year 2019/2020, UGX. 30,028,691,921 was collected representing performance of 140% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.3.80bn representing 0.5% of the budget. Furthermore, the entity remained with an unspent balance of UGX.3.64Bn, representing an absorption level of 99.5%. \uf0b7 I sampled 33 outputs with 225 activities worth UGX. 573.91Bn representing 70.5% of the total budget and noted that 17 outputs with 154 activities worth UGX.337.80Bn were not sufficiently quantified to enable measurement of performance. Furthermore, of the 71 quantified activities worth UGX.236.11Bn assessed; 2 activities representing 3% were fully implemented while 69 activities representing 97% were partially implemented. \uf0b7 UPF did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Four (4) quarterly performance reports were submitted after the deadline of submission of the quarterly reports. \uf0b7 UPF received funds amounting to UGX. UGX.37,484,662,000 for Covid-19 activities and planned to implement 53 activities. Out of these, Forty-five (45) activities worth UGX. 32.2Bn were fully quantified, and 8 activities worth UGX.0.918Bn were insufficiently quantified to enable measurement of performance. Furthermore, of the 45 quantified activities assessed; 11 activities worth UGX.1,000,010,000 were not implemented. \uf0b7 I noted that UPF procured vehicles in the last three years at a cost of 85.1Bn. Shortcomings were observed in the Force\u2019s fleet management included failure to comply with the government\u2019s ban on vehicle acquisition, improper"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "106", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "maintenance of motor vehicle records, failure to update the asset management module on IFMS, lack of a fleet management policy, failure to maintain vehicle movement log-books, and use of drivers without valid driver\u2019s permits. \uf0b7 Although UPF has court awards and compensation claims amounting to UGX.6.4Bn, the entity only provided in the budget for only UGX.300m. \uf0b7 UPF billed drivers under the Express Penalty System (EPS) revenue amounting to UGX.18,948,260,000 for the year, but only collected UGX.16,459,310,000 (87%) resulting in a shortfall of UGX.2,488,950,000. \uf0b7 Out of the UGX.30,028,691,921 non-tax revenue collected, only UGX.29,433,434,096 was remitted to the consolidated fund, and the variance UGX.604,357,825 was still cash held in transit at the financial year. \uf0b7 I noted that the police\u2019s key revenue sources included fees for training other security organs, hire of police boats, escort charges, general charges, and police band were not billed or revenues collected. Although UPF collected revenues from certificates of conduct, these were not budgeted for.", null], ["3", "Ministry of Justice & Constitutional Affairs **Opinion** Unqualified", "\uf0b7 All the 13 planned strategic goals that were set by the Ministry were partially achieved. \uf0b7 Out of the budgeted revenue of UGX. 0.11Bn for the financial year 2019/2020, UGX.0.35Bn was collected representing excellent performance. \uf0b7 There was a shortfall in releases amounting to UGX.7.707bn representing 8.3% of the budget. Furthermore, the entity remained with an unspent balance of UGX.3.287Bn representing an absorption level of 96%. \uf0b7 I reviewed 23 outputs with 45 activities worth UGX. 81.442Bn representing 100% of the total budget and noted that 6 outputs with 12 activities worth UGX.36.770Bn were not quantified to enable measurement of performance, 2 outputs with 7 activities and expenditure worth UGX.2.835Bn were insufficiently quantified. Furthermore, of the 26 quantified activities worth UGX. UGX.41.836Bn assessed; 9 activities were fully implemented, 16 partially implemented, and one activity was not implemented. \uf0b7 The Ministry prepared and submitted quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. However, the Ministry did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. \uf0b7 All four quarterly performance reports were submitted after the deadline. \uf0b7 I noted significant differences in the performance target figure set for the individual activities in the departmental approved work plan and the Ministry\u2019s quarterly performance reports. \uf0b7 Arrears totalling to UGX.403Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 The Ministry has continued to recognize UGX. 3.478Bn in its schedule of arrears due to Companies in Liquidation account yet these arrears will most likely not crystallize. \uf0b7 The outstanding amount in Court awards and compensations has been accumulating over the last nine (9) years except for a slight decrease in the year under review of 8%. The outstanding amount now stands at UGX.392 Bn. \uf0b7 I noted that there are court awards close to 10 years or more that have never been considered for payment and have now attracted interest totalling to UGX.185Bn with interest rates ranging from 6% to 30% per annum. \uf0b7 I noted that the entity procured 25 vehicles in the last three years at a cost of 7.8Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; Lack of a fleet management policy, failure to maintain fuel registers, failure to maintain vehicle log books and failure to carry out annual vehicle inspections."], ["4", "Uganda Human Rights", "\uf0b7 Out of the planned 14 strategic goals to be achieved by the commission; 6"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "maintenance of motor vehicle records, failure to update the asset management module on IFMS, lack of a fleet management policy, failure to maintain vehicle movement log-books, and use of drivers without valid driver\u2019s permits. \uf0b7 Although UPF has court awards and compensation claims amounting to UGX.6.4Bn, the entity only provided in the budget for only UGX.300m. \uf0b7 UPF billed drivers under the Express Penalty System (EPS) revenue amounting to UGX.18,948,260,000 for the year, but only collected UGX.16,459,310,000 (87%) resulting in a shortfall of UGX.2,488,950,000. \uf0b7 Out of the UGX.30,028,691,921 non-tax revenue collected, only UGX.29,433,434,096 was remitted to the consolidated fund, and the variance UGX.604,357,825 was still cash held in transit at the financial year. \uf0b7 I noted that the police\u2019s key revenue sources included fees for training other security organs, hire of police boats, escort charges, general charges, and police band were not billed or revenues collected. Although UPF collected revenues from certificates of conduct, these were not budgeted for.", null], ["3", "Ministry of Justice & Constitutional Affairs **Opinion** Unqualified", "\uf0b7 All the 13 planned strategic goals that were set by the Ministry were partially achieved. \uf0b7 Out of the budgeted revenue of UGX. 0.11Bn for the financial year 2019/2020, UGX.0.35Bn was collected representing excellent performance. \uf0b7 There was a shortfall in releases amounting to UGX.7.707bn representing 8.3% of the budget. Furthermore, the entity remained with an unspent balance of UGX.3.287Bn representing an absorption level of 96%. \uf0b7 I reviewed 23 outputs with 45 activities worth UGX. 81.442Bn representing 100% of the total budget and noted that 6 outputs with 12 activities worth UGX.36.770Bn were not quantified to enable measurement of performance, 2 outputs with 7 activities and expenditure worth UGX.2.835Bn were insufficiently quantified. Furthermore, of the 26 quantified activities worth UGX. UGX.41.836Bn assessed; 9 activities were fully implemented, 16 partially implemented, and one activity was not implemented. \uf0b7 The Ministry prepared and submitted quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. However, the Ministry did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. \uf0b7 All four quarterly performance reports were submitted after the deadline. \uf0b7 I noted significant differences in the performance target figure set for the individual activities in the departmental approved work plan and the Ministry\u2019s quarterly performance reports. \uf0b7 Arrears totalling to UGX.403Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 The Ministry has continued to recognize UGX. 3.478Bn in its schedule of arrears due to Companies in Liquidation account yet these arrears will most likely not crystallize. \uf0b7 The outstanding amount in Court awards and compensations has been accumulating over the last nine (9) years except for a slight decrease in the year under review of 8%. The outstanding amount now stands at UGX.392 Bn. \uf0b7 I noted that there are court awards close to 10 years or more that have never been considered for payment and have now attracted interest totalling to UGX.185Bn with interest rates ranging from 6% to 30% per annum. \uf0b7 I noted that the entity procured 25 vehicles in the last three years at a cost of 7.8Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; Lack of a fleet management policy, failure to maintain fuel registers, failure to maintain vehicle log books and failure to carry out annual vehicle inspections."], ["4", "Uganda Human Rights", "\uf0b7 Out of the planned 14 strategic goals to be achieved by the commission; 6"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "107", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Commission (UHRC) **Opinion** Unqualified", "were fully achieved while 3 were partially achieved and 4 were not achieved. \uf0b7 Out of the budgeted revenue of UGX.540,000,000 for the financial year 2019/2020, UGX. 6,250,000 was collected, representing a performance of 1.15% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.012bn representing 0.05% of the budget. Furthermore, the entity remained with an unspent balance of UGX.1.87Bn, representing an absorption level of 90.5%. \uf0b7 I sampled 10 outputs with 35 activities worth UGX. 17.02Bn representing 95.03% of the total budget and noted that 2 outputs with 7 activities worth UGX.15.3Bn were not quantified to enable measurement of performance, 5 outputs with 22 activities and expenditure worth UGX.1.61bn were insufficiently quantified. Furthermore, of the 6 quantified activities worth UGX. UGX.011bn assessed; 5 activities were fully implemented while one activity was not implemented. \uf0b7 The commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Two quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Arrears totalling to UGX.0.6Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 UHRC had tribunal case backlogs of 1,673 cases at the beginning of the financial year 2019/2020, and 150 additional cases were registered during the year resulting in a total of 1,823 cases to be resolved. Out of 1,823 cases, only 67 (3.7%) were investigated and disposed of. \uf0b7 The commission owned five (5) land properties in different parts of the country as at 30th June 2020. I noted the following; The land acquisition agreements describing in detail the freehold land on Plot 2 donated by Masaka District Land Board to UHRC, and the leasehold land on Plot 20 and plot 24 located at Buganda road were not availed for verification, Leasehold land in Gulu has not been valued, no evidence of follow up by the commission on land in Masaka, the Land area for plot 22 and plot 24 Buganda road not disclosed. \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of 1.03Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; unplanned acquisition of cars and vehicles were not accurately recorded in the format prescribed by the Accountant General. \uf0b7 Out of the approved staff structure of 224 positions, 185 positions have been filled, leaving 39 positions vacant of these included critical ones like chairperson and two commissioner members."], ["5", "Uganda Registrations Services Bureau (URSB) \u2013 OPERATIONS **Opinion** Unqualified", "\uf0b7 Out of the planned 65 strategic goals to be achieved by the entity; 19 were fully achieved, 11 were partially achieved, 24 were not achieved, 10 were not quantified, and one was not in the Strategic Development Plan. \uf0b7 Out of the budgeted revenue of UGX. 59,510,000,000 for the financial year 2019/2020, UGX. 38,518,099,778 was collected, representing a performance of 64.7% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.2.548bn representing 9.5% of the budget. Furthermore, the entity remained with an unspent balance of UGX.0.76Bn, representing an absorption level of 96.9%. \uf0b7 I reviewed all the 9 outputs with 20 activities worth UGX. 23.594Bn representing 100% of the total budget and noted that one output with 1 activity worth UGX.0.150Bn was not quantified to enable measurement of performance. Furthermore, of the 19 quantified activities worth UGX.23.444Bn assessed; 5 activities representing 26% were fully implemented while 14 activities representing 74% were partially implemented. \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "108", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Three (3) quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Arrears totalling to UGX.1.46Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Shortcomings were observed in the bureau\u2019s fleet management which included; inaccurate recording of vehicles in the asset register thus not recorded in a format prescribed by the Accountant General and failure to maintain fuel registers.", null], ["6", "Uganda Registration Services Bureau (URSB) \u2013 LIQUIDATION **Opinion** Unqualified", "\uf0b7 The entity remained with an unspent balance of UGX. 0.862bn representing an absorption level of 51.2%. \uf0b7 I reviewed all the 12 outputs with 38 activities worth UGX. 0.905Bn representing 100% of the total budget and noted that all activities were fully quantified. Furthermore, of the 38 quantified activities worth UGX.0.905Bn assessed; 2 activities were fully implemented, one activity was not implemented at all and 35 activities were partially implemented. \uf0b7 Delayed recovery of receivables amounting to UGX 6,252,764,629 included in this figure is UGX.3,353,802,640 borrowed by the Ministry of Justice and Constitutional Affairs to pay rent for the department of the Registrar General in the Ministry of Justice and Constitutional Affairs. \uf0b7 I noted delays in concluding the processes of liquidation, before transferring to the privatisation unit of government. \uf0b7 4 (four) assets that belonged to the former liquidated companies, mainly land in different locations of the country were still under the control of the Official Receiver."], ["7", "Directorate of Citizenship and Immigration Control (DCIC) **Opinion** Unqualified", "\uf0b7 Out of the planned 40 strategic goals to be achieved by the Directorate; 12 were fully achieved, 17 were partially achieved while 11 were not achieved. \uf0b7 Out of the budgeted revenue of UGX. 218,520,000,000 for the financial year 2019/2020, UGX. 183,996,292,024 was collected representing performance of 84.2% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.14.91bn representing 12.7% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.063Bn representing an absorption level of 88.8%. \uf0b7 I sampled 16 out-puts with 126 activities worth UGX. 101.68Bn representing 100.0% of the total budget and noted that 3 outputs with 16 activities worth UGX.5.56Bn were not quantified to enable measurement of performance. Furthermore, of the 16 quantified activities worth UGX.5.56Bn assessed; 7 activities representing 44% were fully implemented while 6 activities representing 38% were partially implemented and 3 activities representing 19% were unimplemented. \uf0b7 DCIC did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 1 quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 The directorate received UGX. UGX.1,741,140,000 as funds for Covid-19 activities and planned to implement 11 activities. Five (5) activities worth UGX. 1.59Bn were fully quantified and 6 activities worth UGX.0.279Bn were insufficiently quantified to enable measurement of performance. Furthermore, of the 5 quantified activities assessed; 1 activities worth UGX.215,040,000 was not implemented. \uf0b7 Non-citizens were issued work permits valued at USD.709,775 (UGX.2,647,560,119) without payment of the requisite fees resulting in a loss of funds. However, by the time of audit, USD.185,025 (UGX.690,169,000) had"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Three (3) quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Arrears totalling to UGX.1.46Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Shortcomings were observed in the bureau\u2019s fleet management which included; inaccurate recording of vehicles in the asset register thus not recorded in a format prescribed by the Accountant General and failure to maintain fuel registers.", null], ["6", "Uganda Registration Services Bureau (URSB) \u2013 LIQUIDATION **Opinion** Unqualified", "\uf0b7 The entity remained with an unspent balance of UGX. 0.862bn representing an absorption level of 51.2%. \uf0b7 I reviewed all the 12 outputs with 38 activities worth UGX. 0.905Bn representing 100% of the total budget and noted that all activities were fully quantified. Furthermore, of the 38 quantified activities worth UGX.0.905Bn assessed; 2 activities were fully implemented, one activity was not implemented at all and 35 activities were partially implemented. \uf0b7 Delayed recovery of receivables amounting to UGX 6,252,764,629 included in this figure is UGX.3,353,802,640 borrowed by the Ministry of Justice and Constitutional Affairs to pay rent for the department of the Registrar General in the Ministry of Justice and Constitutional Affairs. \uf0b7 I noted delays in concluding the processes of liquidation, before transferring to the privatisation unit of government. \uf0b7 4 (four) assets that belonged to the former liquidated companies, mainly land in different locations of the country were still under the control of the Official Receiver."], ["7", "Directorate of Citizenship and Immigration Control (DCIC) **Opinion** Unqualified", "\uf0b7 Out of the planned 40 strategic goals to be achieved by the Directorate; 12 were fully achieved, 17 were partially achieved while 11 were not achieved. \uf0b7 Out of the budgeted revenue of UGX. 218,520,000,000 for the financial year 2019/2020, UGX. 183,996,292,024 was collected representing performance of 84.2% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.14.91bn representing 12.7% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.063Bn representing an absorption level of 88.8%. \uf0b7 I sampled 16 out-puts with 126 activities worth UGX. 101.68Bn representing 100.0% of the total budget and noted that 3 outputs with 16 activities worth UGX.5.56Bn were not quantified to enable measurement of performance. Furthermore, of the 16 quantified activities worth UGX.5.56Bn assessed; 7 activities representing 44% were fully implemented while 6 activities representing 38% were partially implemented and 3 activities representing 19% were unimplemented. \uf0b7 DCIC did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 1 quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 The directorate received UGX. UGX.1,741,140,000 as funds for Covid-19 activities and planned to implement 11 activities. Five (5) activities worth UGX. 1.59Bn were fully quantified and 6 activities worth UGX.0.279Bn were insufficiently quantified to enable measurement of performance. Furthermore, of the 5 quantified activities assessed; 1 activities worth UGX.215,040,000 was not implemented. \uf0b7 Non-citizens were issued work permits valued at USD.709,775 (UGX.2,647,560,119) without payment of the requisite fees resulting in a loss of funds. However, by the time of audit, USD.185,025 (UGX.690,169,000) had"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "109", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "been recovered by management. \uf0b7 During the financial year 2018-2019, NCIC transferred a sum of UGX.1,864,237,444 to Uganda Police Force for construction of Phase 1 of the Ministry of Internal Affairs Headquarters but the construction is yet to commence. \uf0b7 I noted that the entity procured 8 vehicles in the last three years at a cost of 1.4Bn Shortcomings were observed in the Directorate\u2019s fleet management including; non-compliance with the government ban on acquisition of vehicles, failure to update the Government\u2019s computerised financial management information system with the vehicles acquired. I also noted that the entity did not have a fleet management policy. \uf0b7 Although the directorate complied with its terms under the contract procurement of 600,000 passport booklets worth UGX.116.9Bn, the supplier, USPC is yet to complete their obligations under the contract including building of a house for the personalisation operations of the entity, roll out of the system to 3 regional offices and 7 missions abroad.", null], ["8", "Uganda Prisons Service (UPS) **Opinion** Unqualified", "\uf0b7 Out of the planned six strategic goals in the just concluded strategic plan of Uganda Prisons Services; 2 goals were fully achieved, while four were partially achieved. \uf0b7 Out of the budgeted non-tax revenue of UGX.26,860,000,000 for the financial year 2019/2020, UGX. 20,780,992,347 was collected, representing a performance of 77.4% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.074Bn representing 0.03% of the budget. Furthermore, the entity remained with an unspent balance of UGX.1.8Bn representing an absorption level of 99.3%. \uf0b7 I sampled 28 outputs with 88 activities worth UGX. 276Bn representing 100.0% of the total budget and noted that 13 outputs with 47 activities worth UGX.84.03Bn were not sufficiently quantified to enable measurement of performance. Furthermore, of the 15 fully quantified outputs worth UGX.172.71Bn assessed; 21 activities representing 51% were fully implemented while 20 activities representing 49% were partially implemented. \uf0b7 Uganda Prisons Services did not prepare and submit the quarterly reports plans to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 One (1) quarterly performance report was submitted after the quarterly deadline. \uf0b7 Arrears totalling to UGX.54.59Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Uganda Prisons received UGX. UGX.4,393,640,000 as funds for Covid-19 activities and planned to implement three activities. All activities were implemented as planned. \uf0b7 I noted that UPS procured 43 vehicles in the last three years at a cost of 5.59Bn. Shortcomings were observed in the management of fleet management including; failure to update the Government\u2019s computerised financial management information system with the vehicles acquired, the absence of annual motor vehicle inspections, and the lack of a fleet management policy. \uf0b7 There was persistent overcrowding in the prisons facilities with the number of inmates consistently exceeding the cells\u2019 holding capacity in over 33 prisons. The average occupancy in prisons stands at 438% of the existing capacity. \uf0b7 Although Uganda Prisons Services had a strategic goal of eliminating the bucket system by the financial year 2021, a total of 29 prisons are still using the bucket system, which is unhygienic and degrading to prisoners. \uf0b7 Uganda Prisons Service has an approved organisation structure comprising of 49,470 staff. However, only 9,235 (19%) posts have been filled, leaving a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "been recovered by management. \uf0b7 During the financial year 2018-2019, NCIC transferred a sum of UGX.1,864,237,444 to Uganda Police Force for construction of Phase 1 of the Ministry of Internal Affairs Headquarters but the construction is yet to commence. \uf0b7 I noted that the entity procured 8 vehicles in the last three years at a cost of 1.4Bn Shortcomings were observed in the Directorate\u2019s fleet management including; non-compliance with the government ban on acquisition of vehicles, failure to update the Government\u2019s computerised financial management information system with the vehicles acquired. I also noted that the entity did not have a fleet management policy. \uf0b7 Although the directorate complied with its terms under the contract procurement of 600,000 passport booklets worth UGX.116.9Bn, the supplier, USPC is yet to complete their obligations under the contract including building of a house for the personalisation operations of the entity, roll out of the system to 3 regional offices and 7 missions abroad.", null], ["8", "Uganda Prisons Service (UPS) **Opinion** Unqualified", "\uf0b7 Out of the planned six strategic goals in the just concluded strategic plan of Uganda Prisons Services; 2 goals were fully achieved, while four were partially achieved. \uf0b7 Out of the budgeted non-tax revenue of UGX.26,860,000,000 for the financial year 2019/2020, UGX. 20,780,992,347 was collected, representing a performance of 77.4% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.074Bn representing 0.03% of the budget. Furthermore, the entity remained with an unspent balance of UGX.1.8Bn representing an absorption level of 99.3%. \uf0b7 I sampled 28 outputs with 88 activities worth UGX. 276Bn representing 100.0% of the total budget and noted that 13 outputs with 47 activities worth UGX.84.03Bn were not sufficiently quantified to enable measurement of performance. Furthermore, of the 15 fully quantified outputs worth UGX.172.71Bn assessed; 21 activities representing 51% were fully implemented while 20 activities representing 49% were partially implemented. \uf0b7 Uganda Prisons Services did not prepare and submit the quarterly reports plans to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 One (1) quarterly performance report was submitted after the quarterly deadline. \uf0b7 Arrears totalling to UGX.54.59Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Uganda Prisons received UGX. UGX.4,393,640,000 as funds for Covid-19 activities and planned to implement three activities. All activities were implemented as planned. \uf0b7 I noted that UPS procured 43 vehicles in the last three years at a cost of 5.59Bn. Shortcomings were observed in the management of fleet management including; failure to update the Government\u2019s computerised financial management information system with the vehicles acquired, the absence of annual motor vehicle inspections, and the lack of a fleet management policy. \uf0b7 There was persistent overcrowding in the prisons facilities with the number of inmates consistently exceeding the cells\u2019 holding capacity in over 33 prisons. The average occupancy in prisons stands at 438% of the existing capacity. \uf0b7 Although Uganda Prisons Services had a strategic goal of eliminating the bucket system by the financial year 2021, a total of 29 prisons are still using the bucket system, which is unhygienic and degrading to prisoners. \uf0b7 Uganda Prisons Service has an approved organisation structure comprising of 49,470 staff. However, only 9,235 (19%) posts have been filled, leaving a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "110", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "balance of 40,235 (81%) posts vacant. \uf0b7 Uganda Prisons service owns a total of approximately 158 pieces of land. However, only 52 (33%) pieces are surveyed and titled, 17 (11%) pieces are surveyed but still not yet titled, while 89 (56%) pieces were not yet surveyed.", null], ["9", "National Identification and Registration Authority (NIRA) **Opinion** Unqualified", "\uf0b7 All the six strategic goals were were partially achieved. \uf0b7 UGX.3,313,967,690 out of UGX.15,000,000,000 was collected, representing a performance of 22.1% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.14.7bn representing 23.7% of the budget. Furthermore, the entity remained with an unspent balance of UGX.5.4bn representing an absorption level of 88.6%. \uf0b7 I sampled 17 outputs with 74 activities worth UGX. 41.7bn representing 100% of the total budget and noted that 9 outputs with 23 activities worth UGX.22Bn were not quantified to enable measurement of performance. Furthermore, of the 26 quantified activities worth UGX.19.7Bn assessed; 25 activities representing 65% was fully implemented while 23 activities representing 35% were partially implemented. \uf0b7 Arrears totalling to UGX.0.918Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015, while arrears of 1.97bn were paid without parliamentary approval. \uf0b7 Several shortcomings were noted in the achievement of the entity\u2019s mandate including; non-issuance of identity cards, backlogs of applications, delays in processing applications, non-registration of aliens, obsolete and low capacity of performance personalisation machines and delays continued issuance of National IDs. \uf0b7 Shortcomings were observed in the Authority\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, un- updated assets management module, lack of an approved fleet management policy and guidelines, failure to maintain proper vehicle movement logbooks, inadequate support to entity service delivery, non-disposal of old fleet, and inadequate funding for motor vehicle maintenance. \uf0b7 Out of the approved staff structure of 865 positions, 437 positions have been filled, leaving 428 positions vacant."], ["10", "Uganda Law Reform Commission (ULRC) **Opinion** Qualified", "\uf0b7 Included in the comparative figures is expenditure for a total of UGX.4,440,887,976 of which was not audited because I was not availed with and supporting documentation. \uf0b7 Out of the sampled twenty-six (26) strategic plan indicators, four (4) targets had been fully achieved, four (4) were partially achieved, seven (7) were not achieved at all, four (4) were not measurable while seven (7) did not have targets set for them. \uf0b7 The Commission collected UGX.48,810,000 out of the budgeted NTR of UGX.30,000,000 representing a performance of 163% above the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.129Bn representing 1.3% of the budget. Furthermore, the commission did not spend UGX.1.871Bn representing an absorption level of 81%. \uf0b7 I reviewed all the 9 outputs with a total of 55 activities worth UGX.7.850Bn representing 100% of the total budget and noted six (6) outputs that were fully quantified and 3 outputs with 23 activities worth UGX. 2.266Bn were insufficiently quantified to enable measurement of performance. \uf0b7 I assessed the implementation of six (6) outputs that were fully quantified with a total of thirty-two (32) activities worth UGX.5.584Bn and noted the following; All the six (6) outputs with a total of thirty-two (32) activities worth UGX.5.584Bn were partially implemented. I.e. Out of the thirty-two (32) activities, the entity implemented thirty (30) activities (94%) while two (2) activities (7%) were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "balance of 40,235 (81%) posts vacant. \uf0b7 Uganda Prisons service owns a total of approximately 158 pieces of land. However, only 52 (33%) pieces are surveyed and titled, 17 (11%) pieces are surveyed but still not yet titled, while 89 (56%) pieces were not yet surveyed.", null], ["9", "National Identification and Registration Authority (NIRA) **Opinion** Unqualified", "\uf0b7 All the six strategic goals were were partially achieved. \uf0b7 UGX.3,313,967,690 out of UGX.15,000,000,000 was collected, representing a performance of 22.1% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.14.7bn representing 23.7% of the budget. Furthermore, the entity remained with an unspent balance of UGX.5.4bn representing an absorption level of 88.6%. \uf0b7 I sampled 17 outputs with 74 activities worth UGX. 41.7bn representing 100% of the total budget and noted that 9 outputs with 23 activities worth UGX.22Bn were not quantified to enable measurement of performance. Furthermore, of the 26 quantified activities worth UGX.19.7Bn assessed; 25 activities representing 65% was fully implemented while 23 activities representing 35% were partially implemented. \uf0b7 Arrears totalling to UGX.0.918Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015, while arrears of 1.97bn were paid without parliamentary approval. \uf0b7 Several shortcomings were noted in the achievement of the entity\u2019s mandate including; non-issuance of identity cards, backlogs of applications, delays in processing applications, non-registration of aliens, obsolete and low capacity of performance personalisation machines and delays continued issuance of National IDs. \uf0b7 Shortcomings were observed in the Authority\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, un- updated assets management module, lack of an approved fleet management policy and guidelines, failure to maintain proper vehicle movement logbooks, inadequate support to entity service delivery, non-disposal of old fleet, and inadequate funding for motor vehicle maintenance. \uf0b7 Out of the approved staff structure of 865 positions, 437 positions have been filled, leaving 428 positions vacant."], ["10", "Uganda Law Reform Commission (ULRC) **Opinion** Qualified", "\uf0b7 Included in the comparative figures is expenditure for a total of UGX.4,440,887,976 of which was not audited because I was not availed with and supporting documentation. \uf0b7 Out of the sampled twenty-six (26) strategic plan indicators, four (4) targets had been fully achieved, four (4) were partially achieved, seven (7) were not achieved at all, four (4) were not measurable while seven (7) did not have targets set for them. \uf0b7 The Commission collected UGX.48,810,000 out of the budgeted NTR of UGX.30,000,000 representing a performance of 163% above the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.129Bn representing 1.3% of the budget. Furthermore, the commission did not spend UGX.1.871Bn representing an absorption level of 81%. \uf0b7 I reviewed all the 9 outputs with a total of 55 activities worth UGX.7.850Bn representing 100% of the total budget and noted six (6) outputs that were fully quantified and 3 outputs with 23 activities worth UGX. 2.266Bn were insufficiently quantified to enable measurement of performance. \uf0b7 I assessed the implementation of six (6) outputs that were fully quantified with a total of thirty-two (32) activities worth UGX.5.584Bn and noted the following; All the six (6) outputs with a total of thirty-two (32) activities worth UGX.5.584Bn were partially implemented. I.e. Out of the thirty-two (32) activities, the entity implemented thirty (30) activities (94%) while two (2) activities (7%) were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "111", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 All the 4 quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 I noted cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of UGX.845,191,079. However, shortcomings were observed in the Commission\u2019s fleet management which included; fuel registers were not maintained for all the motor vehicles held by the Commission, none of the logbooks had been updated on a weekly basis with journeys made, annual inspections were not undertaken, and repair and service analysis registers for the vehicles held by the Commission were not maintained. \uf0b7 The Commission is not fully constituted; it currently has only the Chairperson and one Commissioner out of the required seven members since July 2020. \uf0b7 A total of UGX. 219,583,000 which was inappropriately budgeted for and charged under code 221006 for commissions and related charges was paid out as allowances to staff, Commissioners\u2019 retainer, sitting allowances, catering services.", null], ["11", "Office of the Director of Public Prosecutions (ODPP) **Opinion** Unqualified", "\uf0b7 Out of the planned 8 strategic goals set to be achieved by the directorate; 5 were fully achieved while 2 were partially achieved, and one was not achieved. \uf0b7 Out of the budgeted revenue of UGX. 8.99Bn for the financial year 2019/2020, UGX.0.058Bn was collected, representing a performance of 0.65% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.8.6bn representing 19.6% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.289Bn representing an absorption level of 99%. \uf0b7 I sampled 19 outputs with 43 activities worth UGX. 34.50Bn representing 100% of the total budget and noted that 8 outputs with 22 activities worth UGX.14.330Bn were not quantified to enable measurement of performance, 1 output with 3 activities and expenditure worth UGX.0.804bn was insufficiently quantified. Furthermore, of the 18 quantified activities worth UGX. UGX.19.366Bn assessed; 3 activities were fully implemented, 13 partially implemented and 2 were not implemented. \uf0b7 ODPP did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Arrears totalling to UGX.1.6Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 During the financial year ended 30th June 2020, only 168,286 cases representing (7%) were concluded, resulting in outstanding case backlog of 2,205,147 cases. \uf0b7 I noted a low rate of enforcement of the respective compensation orders for recovering claims and loss of public assets from, private and public institutions and as a result UGX.18.84bn remained un recovered. \uf0b7 I noted that ODPP has an approved organization structure comprising of 1,157 staff, out of which 448 posts have been filled, leaving a balance of 709 posts vacant. \uf0b7 I noted that the entity procured 11 vehicles in the last three years at the cost of 1.7Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; failure to maintain fuel registers, failure to maintain vehicle log books, failure to carry out annual vehicle inspections, inadequate vehicle allocation, 4 drivers possessed expired driving permits, non-appraisal of drivers, 58 vehicles had exceeded the recommended 5 year\u2019s useful life and no"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 All the 4 quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 I noted cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of UGX.845,191,079. However, shortcomings were observed in the Commission\u2019s fleet management which included; fuel registers were not maintained for all the motor vehicles held by the Commission, none of the logbooks had been updated on a weekly basis with journeys made, annual inspections were not undertaken, and repair and service analysis registers for the vehicles held by the Commission were not maintained. \uf0b7 The Commission is not fully constituted; it currently has only the Chairperson and one Commissioner out of the required seven members since July 2020. \uf0b7 A total of UGX. 219,583,000 which was inappropriately budgeted for and charged under code 221006 for commissions and related charges was paid out as allowances to staff, Commissioners\u2019 retainer, sitting allowances, catering services.", null], ["11", "Office of the Director of Public Prosecutions (ODPP) **Opinion** Unqualified", "\uf0b7 Out of the planned 8 strategic goals set to be achieved by the directorate; 5 were fully achieved while 2 were partially achieved, and one was not achieved. \uf0b7 Out of the budgeted revenue of UGX. 8.99Bn for the financial year 2019/2020, UGX.0.058Bn was collected, representing a performance of 0.65% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.8.6bn representing 19.6% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.289Bn representing an absorption level of 99%. \uf0b7 I sampled 19 outputs with 43 activities worth UGX. 34.50Bn representing 100% of the total budget and noted that 8 outputs with 22 activities worth UGX.14.330Bn were not quantified to enable measurement of performance, 1 output with 3 activities and expenditure worth UGX.0.804bn was insufficiently quantified. Furthermore, of the 18 quantified activities worth UGX. UGX.19.366Bn assessed; 3 activities were fully implemented, 13 partially implemented and 2 were not implemented. \uf0b7 ODPP did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Arrears totalling to UGX.1.6Bn remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 During the financial year ended 30th June 2020, only 168,286 cases representing (7%) were concluded, resulting in outstanding case backlog of 2,205,147 cases. \uf0b7 I noted a low rate of enforcement of the respective compensation orders for recovering claims and loss of public assets from, private and public institutions and as a result UGX.18.84bn remained un recovered. \uf0b7 I noted that ODPP has an approved organization structure comprising of 1,157 staff, out of which 448 posts have been filled, leaving a balance of 709 posts vacant. \uf0b7 I noted that the entity procured 11 vehicles in the last three years at the cost of 1.7Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; failure to maintain fuel registers, failure to maintain vehicle log books, failure to carry out annual vehicle inspections, inadequate vehicle allocation, 4 drivers possessed expired driving permits, non-appraisal of drivers, 58 vehicles had exceeded the recommended 5 year\u2019s useful life and no"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "112", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "disposal plans. \uf0b7 UGX.4,037,141,052 spent on allowances to staff, general supply of goods and services, fuel, stationery and inland travels for facilitating court operations, and sessions were wrongly budgeted and spent under code 221006 for commissions and related charges.", null], ["12", "Law Development Centre (LDC) **Opinion** Unqualified", "\uf0b7 Out of the planned 59 strategic goals to be achieved by the Centre; 9 were fully achieved, 31 were partially achieved, 15 were not achieved, 3 were not quantified and 1 was not reported on. \uf0b7 Out of the budgeted revenue of UGX. 8.3Bn for the financial year 2019/2020, UGX.9.4Bn was collected representing 114% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.1.04Bn representing 5.64% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.13Bn representing an absorption level of 99.3%. \uf0b7 The Centre did not implement any off-budget activities. \uf0b7 I reviewed 9 outputs with 23 activities worth UGX. 17.27Bn representing 100% of the total budget and noted that 3 outputs with 3 activities worth UGX.0.55Bn were not quantified and 1 output with 4 activities worth UGX.0.36Bn was insufficiently quantified. Furthermore, of the 16 quantified activities worth UGX. 16.36Bn assessed; 1 activity was fully implemented while 15 activities were partially implemented. \uf0b7 The Centre did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I could not ascertain when the performance reports were submitted as the dates of submission were not provided. \uf0b7 I noted cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 The approved budget estimates of LDC for the financial year under review indicated no budget provision for the settlement of domestic arrears yet UGX. 893,464,565 was reported as the outstanding balance for the prior year. \uf0b7 I noted that the entity procured 2 vehicles in the last three years at a cost of 0.52Bn Shortcomings were observed in the LDC\u2019s fleet management which included; the two vehicles acquired over the period of 3 years had engine capacities higher than the recommended engine capacity, failure to maintain a fuel register, failure to maintain vehicle logbooks, absence of annual motor vehicle inspections and repair and service analysis register not held. \uf0b7 A sum of UGX.307,290,963 spent on allowances to staff, general supply of goods and services, fuel, stationery and inland travels for facilitating lecturers, was wrongly budgeted and spent under code 282103 for Scholarships and related costs and a sum of UGX.197,219,513 for travel inland was wrongly budgeted and spent under code 211103 instead of Travel inland (227001)."], ["13", "Judicial Service Commission (JSC) **Opinion** Unqualified", "\uf0b7 Out of the planned 28 strategic goals to be achieved by the commission; 13 were fully achieved while 8 were partially achieved and 7were not achieved. \uf0b7 Out of the budgeted revenue of UGX.4.5Bn for the financial year 2019/2020, UGX. 0.002Bn was collected, representing less than 1% of the target. The NTR target was unrealistic. \uf0b7 I noted a shortfall in releases amounting to UGX.0.647bn representing 5.96% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.08Bn representing an absorption level of 99.2%. \uf0b7 I reviewed 14 outputs with 28 activities worth UGX. 9.988Bn representing 100% of the total budget and noted that 6 outputs with 9 activities worth UGX.6.23Bn were not quantified to enable measurement of performance, 1 output with 2 activities and expenditure worth UGX.0.815Bn were insufficiently quantified. Furthermore, of the 17 quantified activities worth UGX.2.944bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "disposal plans. \uf0b7 UGX.4,037,141,052 spent on allowances to staff, general supply of goods and services, fuel, stationery and inland travels for facilitating court operations, and sessions were wrongly budgeted and spent under code 221006 for commissions and related charges.", null], ["12", "Law Development Centre (LDC) **Opinion** Unqualified", "\uf0b7 Out of the planned 59 strategic goals to be achieved by the Centre; 9 were fully achieved, 31 were partially achieved, 15 were not achieved, 3 were not quantified and 1 was not reported on. \uf0b7 Out of the budgeted revenue of UGX. 8.3Bn for the financial year 2019/2020, UGX.9.4Bn was collected representing 114% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.1.04Bn representing 5.64% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.13Bn representing an absorption level of 99.3%. \uf0b7 The Centre did not implement any off-budget activities. \uf0b7 I reviewed 9 outputs with 23 activities worth UGX. 17.27Bn representing 100% of the total budget and noted that 3 outputs with 3 activities worth UGX.0.55Bn were not quantified and 1 output with 4 activities worth UGX.0.36Bn was insufficiently quantified. Furthermore, of the 16 quantified activities worth UGX. 16.36Bn assessed; 1 activity was fully implemented while 15 activities were partially implemented. \uf0b7 The Centre did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I could not ascertain when the performance reports were submitted as the dates of submission were not provided. \uf0b7 I noted cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 The approved budget estimates of LDC for the financial year under review indicated no budget provision for the settlement of domestic arrears yet UGX. 893,464,565 was reported as the outstanding balance for the prior year. \uf0b7 I noted that the entity procured 2 vehicles in the last three years at a cost of 0.52Bn Shortcomings were observed in the LDC\u2019s fleet management which included; the two vehicles acquired over the period of 3 years had engine capacities higher than the recommended engine capacity, failure to maintain a fuel register, failure to maintain vehicle logbooks, absence of annual motor vehicle inspections and repair and service analysis register not held. \uf0b7 A sum of UGX.307,290,963 spent on allowances to staff, general supply of goods and services, fuel, stationery and inland travels for facilitating lecturers, was wrongly budgeted and spent under code 282103 for Scholarships and related costs and a sum of UGX.197,219,513 for travel inland was wrongly budgeted and spent under code 211103 instead of Travel inland (227001)."], ["13", "Judicial Service Commission (JSC) **Opinion** Unqualified", "\uf0b7 Out of the planned 28 strategic goals to be achieved by the commission; 13 were fully achieved while 8 were partially achieved and 7were not achieved. \uf0b7 Out of the budgeted revenue of UGX.4.5Bn for the financial year 2019/2020, UGX. 0.002Bn was collected, representing less than 1% of the target. The NTR target was unrealistic. \uf0b7 I noted a shortfall in releases amounting to UGX.0.647bn representing 5.96% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.08Bn representing an absorption level of 99.2%. \uf0b7 I reviewed 14 outputs with 28 activities worth UGX. 9.988Bn representing 100% of the total budget and noted that 6 outputs with 9 activities worth UGX.6.23Bn were not quantified to enable measurement of performance, 1 output with 2 activities and expenditure worth UGX.0.815Bn were insufficiently quantified. Furthermore, of the 17 quantified activities worth UGX.2.944bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "disposal plans. \uf0b7 UGX.4,037,141,052 spent on allowances to staff, general supply of goods and services, fuel, stationery and inland travels for facilitating court operations, and sessions were wrongly budgeted and spent under code 221006 for commissions and related charges.", null], ["12", "Law Development Centre (LDC) **Opinion** Unqualified", "\uf0b7 Out of the planned 59 strategic goals to be achieved by the Centre; 9 were fully achieved, 31 were partially achieved, 15 were not achieved, 3 were not quantified and 1 was not reported on. \uf0b7 Out of the budgeted revenue of UGX. 8.3Bn for the financial year 2019/2020, UGX.9.4Bn was collected representing 114% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.1.04Bn representing 5.64% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.13Bn representing an absorption level of 99.3%. \uf0b7 The Centre did not implement any off-budget activities. \uf0b7 I reviewed 9 outputs with 23 activities worth UGX. 17.27Bn representing 100% of the total budget and noted that 3 outputs with 3 activities worth UGX.0.55Bn were not quantified and 1 output with 4 activities worth UGX.0.36Bn was insufficiently quantified. Furthermore, of the 16 quantified activities worth UGX. 16.36Bn assessed; 1 activity was fully implemented while 15 activities were partially implemented. \uf0b7 The Centre did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I could not ascertain when the performance reports were submitted as the dates of submission were not provided. \uf0b7 I noted cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 The approved budget estimates of LDC for the financial year under review indicated no budget provision for the settlement of domestic arrears yet UGX. 893,464,565 was reported as the outstanding balance for the prior year. \uf0b7 I noted that the entity procured 2 vehicles in the last three years at a cost of 0.52Bn Shortcomings were observed in the LDC\u2019s fleet management which included; the two vehicles acquired over the period of 3 years had engine capacities higher than the recommended engine capacity, failure to maintain a fuel register, failure to maintain vehicle logbooks, absence of annual motor vehicle inspections and repair and service analysis register not held. \uf0b7 A sum of UGX.307,290,963 spent on allowances to staff, general supply of goods and services, fuel, stationery and inland travels for facilitating lecturers, was wrongly budgeted and spent under code 282103 for Scholarships and related costs and a sum of UGX.197,219,513 for travel inland was wrongly budgeted and spent under code 211103 instead of Travel inland (227001)."], ["13", "Judicial Service Commission (JSC) **Opinion** Unqualified", "\uf0b7 Out of the planned 28 strategic goals to be achieved by the commission; 13 were fully achieved while 8 were partially achieved and 7were not achieved. \uf0b7 Out of the budgeted revenue of UGX.4.5Bn for the financial year 2019/2020, UGX. 0.002Bn was collected, representing less than 1% of the target. The NTR target was unrealistic. \uf0b7 I noted a shortfall in releases amounting to UGX.0.647bn representing 5.96% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.08Bn representing an absorption level of 99.2%. \uf0b7 I reviewed 14 outputs with 28 activities worth UGX. 9.988Bn representing 100% of the total budget and noted that 6 outputs with 9 activities worth UGX.6.23Bn were not quantified to enable measurement of performance, 1 output with 2 activities and expenditure worth UGX.0.815Bn were insufficiently quantified. Furthermore, of the 17 quantified activities worth UGX.2.944bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "113", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "assessed; 1 activity was fully implemented while 16 activities were partially implemented. \uf0b7 The commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 One quarterly performance report was submitted after the quarterly deadline. I was not provided with the date of submission for Q1. \uf0b7 I noted that the commission inappropriately budgeted for commissioner\u2019s expenses under commission and related charges which is associated with costs incurred to cater for commissions and other charges payable to third parties for services rendered. \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of 1.2Bn Shortcomings were observed in the commission\u2019s fleet management which included; Lack of a fleet management policy, failure to maintain a fuel register and absence of annual motor vehicle inspections.", null], ["14", "Directorate of Government Analytical Laboratories (DGAL) **Opinion** Unqualified", "\uf0b7 Out of the planned 94 strategic goals to be achieved by the directorate; 33 were fully achieved, 60 were partially achieved while one was not achieved. \uf0b7 The directorate did not budget for non-tax revenue for the financial year 2019/2020. However, UGX.30,167,794 was collected. \uf0b7 Out the releases of funds of UGX.18.27Bn, the entity remained with an unspent balance of UGX.0.758Bn representing an absorption level of 96.1%. \uf0b7 I sampled 15 outputs with 56 activities worth UGX. 15.11Bn representing 79% of the total budget and noted that 11 outputs with 45 activities worth UGX.9.11Bn were not quantified to enable measurement of performance. Furthermore, of the 4 outputs with a total of (11) quantified activities worth UGX.5.34Bn assessed; 2 outputs with a total of 3 activities representing 50% was fully implemented while 2 outputs with a total of 8 activities representing 50% were partially implemented. \uf0b7 The directorate did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Three quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Shortcomings were observed in the directorate\u2019s fleet management which included failure to fully utilise funds released for procurement of vehicles, incomplete recording of motor vehicles in the assets register, lack of a fleet management policy and guidelines, lack of proper fuel registers, failure to maintain proper vehicle movement logbooks, and failure to carry out annual motor vehicle inspections. \uf0b7 The case backlog reduced by 2,067 (39.89%) cases from 3,492 in the previous year to 2,099 as at the end of the audit year 2019-2020. \uf0b7 Out of the approved staff structure of 124 positions, 58 positions have been filled, leaving 66 positions vacant."], ["15", "Ministry of Internal Affairs (MIA) **Opinion** Unqualified", "\uf0b7 Out of the planned four strategic goals to be achieved by the Ministry; 2 were fully achieved while two were partially achieved. \uf0b7 Out of the budgeted non-tax revenue of UGX.1,240,000,000 for the financial year 2019/2020, UGX.1,425,369,738 was collected representing a performance of 115% of the target. \uf0b7 I noted a shortfall in releases amounting to UGX.5.587bn representing 13.45% of the budget. Furthermore, the entity remained with an unspent balance of UGX.1.24Bn, representing an absorption level of 96.54%. \uf0b7 I sampled 44 outputs with 209 activities worth UGX.34.56Bn representing 100.0% of the total budget and noted that 32 outputs with 181 activities worth UGX.32Bn were not quantified to enable measurement of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "assessed; 1 activity was fully implemented while 16 activities were partially implemented. \uf0b7 The commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 One quarterly performance report was submitted after the quarterly deadline. I was not provided with the date of submission for Q1. \uf0b7 I noted that the commission inappropriately budgeted for commissioner\u2019s expenses under commission and related charges which is associated with costs incurred to cater for commissions and other charges payable to third parties for services rendered. \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of 1.2Bn Shortcomings were observed in the commission\u2019s fleet management which included; Lack of a fleet management policy, failure to maintain a fuel register and absence of annual motor vehicle inspections.", null], ["14", "Directorate of Government Analytical Laboratories (DGAL) **Opinion** Unqualified", "\uf0b7 Out of the planned 94 strategic goals to be achieved by the directorate; 33 were fully achieved, 60 were partially achieved while one was not achieved. \uf0b7 The directorate did not budget for non-tax revenue for the financial year 2019/2020. However, UGX.30,167,794 was collected. \uf0b7 Out the releases of funds of UGX.18.27Bn, the entity remained with an unspent balance of UGX.0.758Bn representing an absorption level of 96.1%. \uf0b7 I sampled 15 outputs with 56 activities worth UGX. 15.11Bn representing 79% of the total budget and noted that 11 outputs with 45 activities worth UGX.9.11Bn were not quantified to enable measurement of performance. Furthermore, of the 4 outputs with a total of (11) quantified activities worth UGX.5.34Bn assessed; 2 outputs with a total of 3 activities representing 50% was fully implemented while 2 outputs with a total of 8 activities representing 50% were partially implemented. \uf0b7 The directorate did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Three quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Shortcomings were observed in the directorate\u2019s fleet management which included failure to fully utilise funds released for procurement of vehicles, incomplete recording of motor vehicles in the assets register, lack of a fleet management policy and guidelines, lack of proper fuel registers, failure to maintain proper vehicle movement logbooks, and failure to carry out annual motor vehicle inspections. \uf0b7 The case backlog reduced by 2,067 (39.89%) cases from 3,492 in the previous year to 2,099 as at the end of the audit year 2019-2020. \uf0b7 Out of the approved staff structure of 124 positions, 58 positions have been filled, leaving 66 positions vacant."], ["15", "Ministry of Internal Affairs (MIA) **Opinion** Unqualified", "\uf0b7 Out of the planned four strategic goals to be achieved by the Ministry; 2 were fully achieved while two were partially achieved. \uf0b7 Out of the budgeted non-tax revenue of UGX.1,240,000,000 for the financial year 2019/2020, UGX.1,425,369,738 was collected representing a performance of 115% of the target. \uf0b7 I noted a shortfall in releases amounting to UGX.5.587bn representing 13.45% of the budget. Furthermore, the entity remained with an unspent balance of UGX.1.24Bn, representing an absorption level of 96.54%. \uf0b7 I sampled 44 outputs with 209 activities worth UGX.34.56Bn representing 100.0% of the total budget and noted that 32 outputs with 181 activities worth UGX.32Bn were not quantified to enable measurement of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "assessed; 1 activity was fully implemented while 16 activities were partially implemented. \uf0b7 The commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 One quarterly performance report was submitted after the quarterly deadline. I was not provided with the date of submission for Q1. \uf0b7 I noted that the commission inappropriately budgeted for commissioner\u2019s expenses under commission and related charges which is associated with costs incurred to cater for commissions and other charges payable to third parties for services rendered. \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of 1.2Bn Shortcomings were observed in the commission\u2019s fleet management which included; Lack of a fleet management policy, failure to maintain a fuel register and absence of annual motor vehicle inspections.", null], ["14", "Directorate of Government Analytical Laboratories (DGAL) **Opinion** Unqualified", "\uf0b7 Out of the planned 94 strategic goals to be achieved by the directorate; 33 were fully achieved, 60 were partially achieved while one was not achieved. \uf0b7 The directorate did not budget for non-tax revenue for the financial year 2019/2020. However, UGX.30,167,794 was collected. \uf0b7 Out the releases of funds of UGX.18.27Bn, the entity remained with an unspent balance of UGX.0.758Bn representing an absorption level of 96.1%. \uf0b7 I sampled 15 outputs with 56 activities worth UGX. 15.11Bn representing 79% of the total budget and noted that 11 outputs with 45 activities worth UGX.9.11Bn were not quantified to enable measurement of performance. Furthermore, of the 4 outputs with a total of (11) quantified activities worth UGX.5.34Bn assessed; 2 outputs with a total of 3 activities representing 50% was fully implemented while 2 outputs with a total of 8 activities representing 50% were partially implemented. \uf0b7 The directorate did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Three quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Shortcomings were observed in the directorate\u2019s fleet management which included failure to fully utilise funds released for procurement of vehicles, incomplete recording of motor vehicles in the assets register, lack of a fleet management policy and guidelines, lack of proper fuel registers, failure to maintain proper vehicle movement logbooks, and failure to carry out annual motor vehicle inspections. \uf0b7 The case backlog reduced by 2,067 (39.89%) cases from 3,492 in the previous year to 2,099 as at the end of the audit year 2019-2020. \uf0b7 Out of the approved staff structure of 124 positions, 58 positions have been filled, leaving 66 positions vacant."], ["15", "Ministry of Internal Affairs (MIA) **Opinion** Unqualified", "\uf0b7 Out of the planned four strategic goals to be achieved by the Ministry; 2 were fully achieved while two were partially achieved. \uf0b7 Out of the budgeted non-tax revenue of UGX.1,240,000,000 for the financial year 2019/2020, UGX.1,425,369,738 was collected representing a performance of 115% of the target. \uf0b7 I noted a shortfall in releases amounting to UGX.5.587bn representing 13.45% of the budget. Furthermore, the entity remained with an unspent balance of UGX.1.24Bn, representing an absorption level of 96.54%. \uf0b7 I sampled 44 outputs with 209 activities worth UGX.34.56Bn representing 100.0% of the total budget and noted that 32 outputs with 181 activities worth UGX.32Bn were not quantified to enable measurement of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "114", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Furthermore, of the 12 outputs and 28 activities quantified worth UGX.2.13Bn assessed; 13 activities representing 46% were fully implemented while 15 activities representing 56% were partially implemented. \uf0b7 All the four quarterly performance reports were submitted after the recommended deadline of submission. \uf0b7 Domestic Arrears totalling to UGX.78.25m were not budgeted for and therefore remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 I noted that the entity procured 14 vehicles in the last three years at a cost of 2.34Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; improper maintenance of motor vehicle records, failure to update the assets module on IFMS, lack of a vehicle management policy, lack of updated vehicle movement logbooks, failure to inspect the vehicles annually and the failure to dispose boarded off vehicles. \uf0b7 Out of the approved staff structure of 311 positions, 120 positions have been filled, leaving 191 positions vacant. \uf0b7 Out of an approved budget of UGX.41.387Bn; UGX.4.695Bn relates to classified expenditure which was not audited, a separate report will be issued in this regard.", null], ["16", "Amnesty Commission **Opinion** Unqualified", "\uf0b7 Out of the planned six strategic goals to be achieved by the commission; all six were partially achieved. \uf0b7 I reviewed all the three (3) outputs with 10 activities worth UGX. 6.217Bn representing 100% of the total budget and noted that one (1) output with 2 activities worth UGX.0.723Bn was not quantified to enable measurement of performance. Furthermore, the total of eight (8) activities and expenditure worth UGX.2.958Bn were partially implemented. \uf0b7 The mandate of the commission will lapse in May 2021, and the activities of the commission will be transferred to the National Transitional Justice Policy (NTJP) framework. \uf0b7 I noted that the entity procured 3 vehicles in the last three years at a cost of 0.515Bn Shortcomings were observed in the commission\u2019s fleet management which included; inability to capture assets on the asset management module of the IFMS, lack of a fleet management policy, absence of annual motor vehicle inspections, the failure to repair or dispose off a grounded vehicle and failure to maintain motor vehicle service analysis records. \uf0b7 Out of the approved staff structure of 75 positions, 38 positions have been filled, leaving 37 positions vacant."], ["17", "UMOJA Project **Opinion** Unqualified", "\uf0b7 I observed that only USD. 18,400 was disbursed to undertake the project activities leaving a balance of USD. 4,700. \uf0b7 During the launching of guidelines a invoice issued by Imperial Royale Hotel on the 7th June, 2019 in respect of breakfast package for 200 participants amounted to UGX. 11,800,000. This invoice was paid on 25th June 2019. It implied that UGX. 4,220,000 involving 150 participants was not spent. \uf0b7 The list of 200 participants in the launching of guidelines with their respective signatures and invitations for the launch were not availed for verification to support the payment to Imperial Royale Hotel, making it difficult to confirm the completeness of the expenditure. \uf0b7 It was noted that the project had delayed by 26 months."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Furthermore, of the 12 outputs and 28 activities quantified worth UGX.2.13Bn assessed; 13 activities representing 46% were fully implemented while 15 activities representing 56% were partially implemented. \uf0b7 All the four quarterly performance reports were submitted after the recommended deadline of submission. \uf0b7 Domestic Arrears totalling to UGX.78.25m were not budgeted for and therefore remained unsettled at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 I noted that the entity procured 14 vehicles in the last three years at a cost of 2.34Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; improper maintenance of motor vehicle records, failure to update the assets module on IFMS, lack of a vehicle management policy, lack of updated vehicle movement logbooks, failure to inspect the vehicles annually and the failure to dispose boarded off vehicles. \uf0b7 Out of the approved staff structure of 311 positions, 120 positions have been filled, leaving 191 positions vacant. \uf0b7 Out of an approved budget of UGX.41.387Bn; UGX.4.695Bn relates to classified expenditure which was not audited, a separate report will be issued in this regard.", null], ["16", "Amnesty Commission **Opinion** Unqualified", "\uf0b7 Out of the planned six strategic goals to be achieved by the commission; all six were partially achieved. \uf0b7 I reviewed all the three (3) outputs with 10 activities worth UGX. 6.217Bn representing 100% of the total budget and noted that one (1) output with 2 activities worth UGX.0.723Bn was not quantified to enable measurement of performance. Furthermore, the total of eight (8) activities and expenditure worth UGX.2.958Bn were partially implemented. \uf0b7 The mandate of the commission will lapse in May 2021, and the activities of the commission will be transferred to the National Transitional Justice Policy (NTJP) framework. \uf0b7 I noted that the entity procured 3 vehicles in the last three years at a cost of 0.515Bn Shortcomings were observed in the commission\u2019s fleet management which included; inability to capture assets on the asset management module of the IFMS, lack of a fleet management policy, absence of annual motor vehicle inspections, the failure to repair or dispose off a grounded vehicle and failure to maintain motor vehicle service analysis records. \uf0b7 Out of the approved staff structure of 75 positions, 38 positions have been filled, leaving 37 positions vacant."], ["17", "UMOJA Project **Opinion** Unqualified", "\uf0b7 I observed that only USD. 18,400 was disbursed to undertake the project activities leaving a balance of USD. 4,700. \uf0b7 During the launching of guidelines a invoice issued by Imperial Royale Hotel on the 7th June, 2019 in respect of breakfast package for 200 participants amounted to UGX. 11,800,000. This invoice was paid on 25th June 2019. It implied that UGX. 4,220,000 involving 150 participants was not spent. \uf0b7 The list of 200 participants in the launching of guidelines with their respective signatures and invitations for the launch were not availed for verification to support the payment to Imperial Royale Hotel, making it difficult to confirm the completeness of the expenditure. \uf0b7 It was noted that the project had delayed by 26 months."], ["", "**PUBLIC ADMINISTRATION SECTOR**", ""], ["1", "Ministry of Foreign Affairs", "\uf0b7 Out of the planned 5 strategic targets/goals, 2 targets were fully achieved while 3 targets were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.7bn representing"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "115", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "95.1% and a shortfall in GOU releases amounting to UGX. 7.296Bn representing 7%. \uf0b7 I assessed all the sampled 32 outputs with 148 activities and actual expenditure of UGX.77.215bn. 6 outputs with 17 activities and expenditure worth UGX.1.477Bn were fully quantified. 2 outputs with a total of 2 activities worth UGX.0.271Bn were fully implemented. 4 outputs with 10 activities worth UGX.1.117Bn were partially implemented. There was no quantified output that was not implemented at all. \uf0b7 The Ministry prepared the annual monitoring plans. Further, I noted that the Ministry submitted performance reports to MoFPED after the deadline given for submission of the reports. \uf0b7 Domestic arrears decreased by UGX.26.8Bn from UGX.64\u20192Bn in the previous year to UGX.37.4Bn in the year under review. Further, UGX.50.7Bn budget provision was provided for settlement of domestic arrears in the current year budget but the outstanding amount was UGX.64.2Bn. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included inaccurate recording of motor vehicles in the assets register, un- updated assets management module, lack of a fleet management policy and guidelines, and inadequate information in the board of survey report. \uf0b7 The emergency of COVID-19 breakout that saw the world go into a lockdown and as such, the Ministry faced retardation in fulfilling the Peace and Security engagements in the Region and failed to conduct the G77 Summit."], ["2", "The Electoral Commission **Opinion** Unqualified", "\uf0b7 Out of the planned 7 strategic goals to be achieved by the Commission; none were fully achieved while 7 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.4.5Bn for the financial year 2019/2020, UGX.0.109Bn was collected representing performance of 2.44% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.9.908Bn representing 0.0045% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.636Bn representing an absorption level of 99.7%. \uf0b7 I sampled 7 out-puts with 46 activities worth UGX.219.393Bn representing 100% of the total budget and noted that 4 outputs with 33 activities worth UGX.182.23Bn were not quantified to enable measurement of performance. Furthermore, of the 6 quantified activities worth UGX.9.5Bn assessed; there were no activities which were fully implemented while 6 activities representing 100% were partially implemented. \uf0b7 The Commission did not prepare and submit the annual monitoring plans and quarterly performance reports to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity did not constitute a strategic plan steering committee to oversee the implementation of its strategic plan. \uf0b7 Arrears totalling to UGX.10.101Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. Furthermore, no budget was provided for settlement of arrears in the year under review despite outstanding commitments to a tune of UGX.16,652,843,119 from the previous year. \uf0b7 Funds amounting to UGX.171,919,932 remained unaccounted for at the time of audit. \uf0b7 Shortcomings were observed in the Commission\u2019s fleet management which included; effect on Commission by ban on vehicle procurements, un-updated asset management module in the financial management system, partial implementation of motor vehicles management policy, failure to undertake motor vehicle inspections, failure to maintain motor vehicle logbooks, lack of fuel registers and failure to keep motor vehicle analysis records. \uf0b7 The Commission procured a warehouse but did not seek PS/ST\u2019s approval,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "95.1% and a shortfall in GOU releases amounting to UGX. 7.296Bn representing 7%. \uf0b7 I assessed all the sampled 32 outputs with 148 activities and actual expenditure of UGX.77.215bn. 6 outputs with 17 activities and expenditure worth UGX.1.477Bn were fully quantified. 2 outputs with a total of 2 activities worth UGX.0.271Bn were fully implemented. 4 outputs with 10 activities worth UGX.1.117Bn were partially implemented. There was no quantified output that was not implemented at all. \uf0b7 The Ministry prepared the annual monitoring plans. Further, I noted that the Ministry submitted performance reports to MoFPED after the deadline given for submission of the reports. \uf0b7 Domestic arrears decreased by UGX.26.8Bn from UGX.64\u20192Bn in the previous year to UGX.37.4Bn in the year under review. Further, UGX.50.7Bn budget provision was provided for settlement of domestic arrears in the current year budget but the outstanding amount was UGX.64.2Bn. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included inaccurate recording of motor vehicles in the assets register, un- updated assets management module, lack of a fleet management policy and guidelines, and inadequate information in the board of survey report. \uf0b7 The emergency of COVID-19 breakout that saw the world go into a lockdown and as such, the Ministry faced retardation in fulfilling the Peace and Security engagements in the Region and failed to conduct the G77 Summit."], ["2", "The Electoral Commission **Opinion** Unqualified", "\uf0b7 Out of the planned 7 strategic goals to be achieved by the Commission; none were fully achieved while 7 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.4.5Bn for the financial year 2019/2020, UGX.0.109Bn was collected representing performance of 2.44% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.9.908Bn representing 0.0045% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.636Bn representing an absorption level of 99.7%. \uf0b7 I sampled 7 out-puts with 46 activities worth UGX.219.393Bn representing 100% of the total budget and noted that 4 outputs with 33 activities worth UGX.182.23Bn were not quantified to enable measurement of performance. Furthermore, of the 6 quantified activities worth UGX.9.5Bn assessed; there were no activities which were fully implemented while 6 activities representing 100% were partially implemented. \uf0b7 The Commission did not prepare and submit the annual monitoring plans and quarterly performance reports to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity did not constitute a strategic plan steering committee to oversee the implementation of its strategic plan. \uf0b7 Arrears totalling to UGX.10.101Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. Furthermore, no budget was provided for settlement of arrears in the year under review despite outstanding commitments to a tune of UGX.16,652,843,119 from the previous year. \uf0b7 Funds amounting to UGX.171,919,932 remained unaccounted for at the time of audit. \uf0b7 Shortcomings were observed in the Commission\u2019s fleet management which included; effect on Commission by ban on vehicle procurements, un-updated asset management module in the financial management system, partial implementation of motor vehicles management policy, failure to undertake motor vehicle inspections, failure to maintain motor vehicle logbooks, lack of fuel registers and failure to keep motor vehicle analysis records. \uf0b7 The Commission procured a warehouse but did not seek PS/ST\u2019s approval,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "116", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "property was encumbered, did not adhere to PPD guidelines and the objective of cutting on the high costs of renting that the Commission incurs was not met. \uf0b7 The Commission procured a National Voters Register (NVR) production equipment which can also print ballot papers but the Commission did not have any plan laid out for its utilisation and may not realise value for money spent on the equipment.", null], ["3", "Ministry of East African Community Affairs (MEACA) **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the Ministry; 2 were fully achieved while 3 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.700,000,000 for the financial year 2019/2020, UGX.12,213,400 was collected representing performance of 1.745% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.9.61bn representing 13.23% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.063Bn representing an absorption level of 88.8%. \uf0b7 I sampled 14 out-puts with 94 activities worth UGX. 64.636Bn representing 89.2% of the total budget and noted that 4 outputs with 4 activities worth UGX.0.352Bn were not quantified to enable measurement of performance. Furthermore, of the 23 quantified activities worth UGX.48.099Bn assessed; 15 activities representing 65% was fully implemented while 8 activities representing 35% were partially implemented. \uf0b7 The Ministry did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 2 quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Arrears totalling to UGX.17.465Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, un- updated assets management module, lack of a fleet management policy and guidelines, failure to maintain proper vehicle movement log books, absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of the approved staff structure of 103 positions 69 positions have been filled, leaving 34 positions vacant."], ["", "**PUBLIC SECTOR MANAGEMENT SECTOR**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "property was encumbered, did not adhere to PPD guidelines and the objective of cutting on the high costs of renting that the Commission incurs was not met. \uf0b7 The Commission procured a National Voters Register (NVR) production equipment which can also print ballot papers but the Commission did not have any plan laid out for its utilisation and may not realise value for money spent on the equipment.", null], ["3", "Ministry of East African Community Affairs (MEACA) **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the Ministry; 2 were fully achieved while 3 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.700,000,000 for the financial year 2019/2020, UGX.12,213,400 was collected representing performance of 1.745% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.9.61bn representing 13.23% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.063Bn representing an absorption level of 88.8%. \uf0b7 I sampled 14 out-puts with 94 activities worth UGX. 64.636Bn representing 89.2% of the total budget and noted that 4 outputs with 4 activities worth UGX.0.352Bn were not quantified to enable measurement of performance. Furthermore, of the 23 quantified activities worth UGX.48.099Bn assessed; 15 activities representing 65% was fully implemented while 8 activities representing 35% were partially implemented. \uf0b7 The Ministry did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 2 quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 Arrears totalling to UGX.17.465Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, un- updated assets management module, lack of a fleet management policy and guidelines, failure to maintain proper vehicle movement log books, absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records. \uf0b7 Out of the approved staff structure of 103 positions 69 positions have been filled, leaving 34 positions vacant."], ["", "**PUBLIC SECTOR MANAGEMENT SECTOR**", ""], ["1", "Office of the Prime Minister (OPM) **Opinion** Unqualified", "\uf0b7 At the time of the audit, OPM had not undertaken an evaluation of the extent to which the expired strategic plan had been implemented, which hampers effective accountability. \uf0b7 OPM under collected NTR by UGX 0.99Bn, which is 99% of the NTR estimate while shortfalls in Central Government releases were UGX24Bn, which is 12% of the approved budget for central government releases. OPM had unspent balances of UGX4.3Bn which were returned to the consolidated fund. \uf0b7 OPM received off-budget financing amounting to 46.8Bn which was never appropriated by parliament. \uf0b7 I noted that out of the 30 outputs sampled for review, 20 (67%) were fully quantified, 7 (23%) were partially quantified and 3 (10%) were insufficiently quantified which made it impossible to measure performance. Out of the 20 that were fully quantified, 4 (20%) were fully implemented while 11 (55%) were partially implemented while 5 outputs (25%) was not implemented at"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "117", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "all. \uf0b7 OPM did not prepare and submit annual budget monitoring plans and reports while all the performance reports were all submitted in time. \uf0b7 I noted weaknesses in the management of the Covid-19 interventions such as non-quantification of activities in the work plans, under absorption of funds, non-implementation of activities, there was no evidence of acknowledgment of receipt of relief items distributed by the recipients which made it difficult to confirm the accuracy of these lists, cases of substandard food items distributed. \uf0b7 OPM had outstanding domestic arrears of UGX 0.28Bn contrary to the treasury instructions. \uf0b7 I noted weaknesses in the management of the entity\u2019s fleet which included; lack of fixed assets registers for the vehicles, un-updated assets module on IFMS, absence of fleet management policy, absence of fuel registers, un- updated vehicle movement log books and failure to undertake annual motor vehicle inspection, and failure to have drivers regularly examined for fitness to operate the entity\u2019s fleet.", null], ["2", "German Refugee Response Fund (Consolidated) **Opinion** Unqualified", "\uf0b7 No material issue."], ["3", "German Refugee Response Fund Education Infrastructure Enhancement **Opinion** Unqualified", "\uf0b7 No material issue."], ["4", "German Refugee Response Fund The Scaled Up Sustainable Domestic Water Supply and Sanitation Service Infrastructure in Rhino Camp Refugee Settlement, Arua District, Northern Uganda **Opinion** Unqualified", "\uf0b7 No material issue."], ["5", "Northern Uganda Social Action Fund (NUSAF III) **Opinion** Unqualified", "\uf0b7 The project budgeted to receive UGX.134.5Bn but received UGX.119.3Bn representing 88.8% of the budget. The balance of UGX.15Bn was meant to be transferred to districts which was not effected during the year under review. \uf0b7 Out of the total funds available for the financial year of UGX.119.30 Bn, UGX.113.42 Bn was spent by the project resulting in an unspent balance of UGX.5.8Bn representing an absorption level of 95%. This resulted in the failure to undertake several activities, such as financing of some sub- programs and undertaking component review seminars. The unspent balance at the end of the financial year was rolled over for implementation of activities in the subsequent period. \uf0b7 Out of the three (3) outputs with a total of nine (9) activities and expenditure of UGX 119.96Bn, that the project had planned to implement in"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "118", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "the year, Two (2) outputs with a total of eight (8) activities and expenditure worth UGX.110.92Bn were fully quantified, and One (1) output with one (1) activity and expenditure worth UGX.1.04Bn was not quantified at all. \uf0b7 Of the two (2) fully quantified outputs with a total of eight (8) activities worth UGX 110.9Bn, one (1) output with a total of four (4) activities worth UGX.102.62Bn was fully implemented, and one (1) output with a total of four (4) activities worth UGX.8.29Bn was partially implemented. Notably, Management failed to undertake one of the quarterly stakeholder review meetings. \uf0b7 I noted that the project did not utilise grant funds totalling to UGX 7.63 billion. The funds are still held on the project bank account.", null], ["6", "Development response to displacement Impact Project (DRDIP) **Opinion** Unqualified", "\uf0b7 The project budgeted to receive UGX.110.66Bn out of which UGX.91.4Bn was received representing 81% of the budget, leaving a balance of UGX.19.26Bn. \uf0b7 Out of UGX.91.46bn, UGX.90.64Bn was spent by the project resulting in an unspent balance of UGX.0.82Bn representing an absorption level of 98%. \uf0b7 Out of the eleven (4) outputs with a total of twelve (12) activities and expenditure of UGX.89.98Bn implemented by the project, three (3) outputs with a total of eleven (11) activities and expenditure worth UGX.89.98Bn were fully quantified, and one (1) output with one (1) activities and expenditure worth UGX.0.061Bn were not quantified at all. \uf0b7 Out of three (3) fully quantified outputs, with a total of eleven (11) activities worth UGX.89.98Bn, One (1) output with one (1) activity worth UGX.79.540Bn was fully implemented, and Two (2) outputs with a total of ten (10) activities worth UGX.10.4Bn were partially implemented. \uf0b7 I noted that the project did not utilize grant funds totalling to UGX.16.2 billion. The funds are still held on the project account."], ["7", "Ministry of Local Government (MoLG) **Opinion** Unqualified", "\uf0b7 The Ministry had not undertaken an evaluation of the extent to which the objectives of the strategic plan 2015/16-2019/20 had been achieved. \uf0b7 There was a shortfall in revenue collection of up to 96% of the NTR target while government receipts were less than anticipated by UGX 3.2Bn. The Ministry had unspent balances of UGX 1.8Bn by year-end. \uf0b7 The Ministry had off-budget receipts amounting to UGX 6.4Bn. \uf0b7 I noted that out of the 18 outputs sampled for review, 11 (61%) were fully quantified, 5 (28%) were insufficiently quantified and 2 (11%) were not quantified at all making it impossible to measure performance. Out of the 11 outputs that were fully quantified, none was fully implemented, 10 outputs were partially implemented while performance for 1 output was not reported. \uf0b7 The Ministry had outstanding domestic arrears of UGX 35Bn while insufficient funds were allocated during the year to settle accumulated arrears of UGX 39Bn as at June 2019. \uf0b7 The Ministry lost UGX 2.1Bn through a settlement of garnishee orders. \uf0b7 I noted weaknesses in the management of the Authority\u2019s fleet which included; underfunding for motor vehicle purchase, insufficient recording of Motor vehicle details in the assets register, un-updated fixed assets module on the IFMS, lack of fleet management policy, un-updated vehicle movement logbooks and failure to undertake annual motor vehicle inspection and lack of motor vehicle service analysis records."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "the year, Two (2) outputs with a total of eight (8) activities and expenditure worth UGX.110.92Bn were fully quantified, and One (1) output with one (1) activity and expenditure worth UGX.1.04Bn was not quantified at all. \uf0b7 Of the two (2) fully quantified outputs with a total of eight (8) activities worth UGX 110.9Bn, one (1) output with a total of four (4) activities worth UGX.102.62Bn was fully implemented, and one (1) output with a total of four (4) activities worth UGX.8.29Bn was partially implemented. Notably, Management failed to undertake one of the quarterly stakeholder review meetings. \uf0b7 I noted that the project did not utilise grant funds totalling to UGX 7.63 billion. The funds are still held on the project bank account.", null], ["6", "Development response to displacement Impact Project (DRDIP) **Opinion** Unqualified", "\uf0b7 The project budgeted to receive UGX.110.66Bn out of which UGX.91.4Bn was received representing 81% of the budget, leaving a balance of UGX.19.26Bn. \uf0b7 Out of UGX.91.46bn, UGX.90.64Bn was spent by the project resulting in an unspent balance of UGX.0.82Bn representing an absorption level of 98%. \uf0b7 Out of the eleven (4) outputs with a total of twelve (12) activities and expenditure of UGX.89.98Bn implemented by the project, three (3) outputs with a total of eleven (11) activities and expenditure worth UGX.89.98Bn were fully quantified, and one (1) output with one (1) activities and expenditure worth UGX.0.061Bn were not quantified at all. \uf0b7 Out of three (3) fully quantified outputs, with a total of eleven (11) activities worth UGX.89.98Bn, One (1) output with one (1) activity worth UGX.79.540Bn was fully implemented, and Two (2) outputs with a total of ten (10) activities worth UGX.10.4Bn were partially implemented. \uf0b7 I noted that the project did not utilize grant funds totalling to UGX.16.2 billion. The funds are still held on the project account."], ["7", "Ministry of Local Government (MoLG) **Opinion** Unqualified", "\uf0b7 The Ministry had not undertaken an evaluation of the extent to which the objectives of the strategic plan 2015/16-2019/20 had been achieved. \uf0b7 There was a shortfall in revenue collection of up to 96% of the NTR target while government receipts were less than anticipated by UGX 3.2Bn. The Ministry had unspent balances of UGX 1.8Bn by year-end. \uf0b7 The Ministry had off-budget receipts amounting to UGX 6.4Bn. \uf0b7 I noted that out of the 18 outputs sampled for review, 11 (61%) were fully quantified, 5 (28%) were insufficiently quantified and 2 (11%) were not quantified at all making it impossible to measure performance. Out of the 11 outputs that were fully quantified, none was fully implemented, 10 outputs were partially implemented while performance for 1 output was not reported. \uf0b7 The Ministry had outstanding domestic arrears of UGX 35Bn while insufficient funds were allocated during the year to settle accumulated arrears of UGX 39Bn as at June 2019. \uf0b7 The Ministry lost UGX 2.1Bn through a settlement of garnishee orders. \uf0b7 I noted weaknesses in the management of the Authority\u2019s fleet which included; underfunding for motor vehicle purchase, insufficient recording of Motor vehicle details in the assets register, un-updated fixed assets module on the IFMS, lack of fleet management policy, un-updated vehicle movement logbooks and failure to undertake annual motor vehicle inspection and lack of motor vehicle service analysis records."], ["8", "Markets and Infrastructure Trade Improvement Project (MATIP II)", "\uf0b7 The project experienced a shortfall in releases for both donor and GoU funding sources amounting to UGX.5.8Bn representing 8% of the budget. The project remained with unspent balance of UGX.0.12Bn representing an absorption level of 99.8%. \uf0b7 I sampled 4 out-puts with 11 activities worth UGX. 66.52Bn representing"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "119", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "100% of the total expenditure and noted that two (2) outputs with five (5) activities worth UGX.61.53Bn were fully quantified. I further observed one (1) out-put with five (5) activities worth UGX4.9Bn was insufficiently quantified while another output with one activity was not quantified at all. \uf0b7 I noted that the project has not been migrated to the IFMS since 2015, yet the project set up data was submitted to the Accountant General. \uf0b7 Management has also not undertaken the midterm value for money audit as required by the project appraisal document."], ["9", "Project for restoration of Livelihoods in the Northern Region (PRELNOR) **Opinion** Unqualified", "\uf0b7 There were shortfalls in Government counterpart funding of UGX 2.4Bn which accounted for 28% of the counterpart budget. Similarly, there was a shortfall of UGX 22.3Bn in external financing which accounted for a deficit of 32% of external funding. \uf0b7 UGX 1.1Bn remained unspent at the end of the year which was 2% of the total project receipts. \uf0b7 Out of the 136 activities planned for implementation during the year, 65(48%) were fully implemented, 24 (18%) were partially implemented while 47 (34%) were not implemented at all. \uf0b7 I noted that there was commingling of project funds with other district funds at the district level. \uf0b7 I noted challenges in the performance of some road projects resulting in abandonment of sites by contractors. \uf0b7 There was delayed disbursement of funds to the beneficiary sub-projects in Gulu of more than six (6) months."], ["10", "National Planning Authority (NPA) **Opinion** Unqualified", "\uf0b7 At the time of the audit, the Authority had not undertaken an evaluation of the extent to which the objectives of the strategic plan 2015/16-2019/20 had been achieved. \uf0b7 There was a shortfall in revenue collection of up to 99% of the NTR target while government receipts were less than anticipated by UGX 1Bn. \uf0b7 The Authority had off-budget receipts amounting to UGX 1.1Bn. \uf0b7 I noted that out of the 10 outputs sampled for review, 2 (20%) were fully quantified, 5 (50%) were insufficiently quantified and 3 (30%) were not quantified at all making it impossible to measure performance. Out of the 2 outputs that were fully quantified, 1 output (50%) was fully implemented while the other was partially implemented. \uf0b7 I noted delayed implementation of NDP III, which is likely to affect the performance of the plan. \uf0b7 I noted positions of key managers at the Authority were not filled, which affected the operations of the Authority. \uf0b7 I noted weaknesses in the management of the Authority\u2019s fleet which included; underfunding for motor vehicle purchase, failure to undertake needs assessments before the acquisition of vehicles, insufficient recording of Motor vehicle details in the assets register, un-updated fixed assets module on the IFMS, un-updated vehicle movement logbooks and failure to undertake annual motor vehicle inspection."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "100% of the total expenditure and noted that two (2) outputs with five (5) activities worth UGX.61.53Bn were fully quantified. I further observed one (1) out-put with five (5) activities worth UGX4.9Bn was insufficiently quantified while another output with one activity was not quantified at all. \uf0b7 I noted that the project has not been migrated to the IFMS since 2015, yet the project set up data was submitted to the Accountant General. \uf0b7 Management has also not undertaken the midterm value for money audit as required by the project appraisal document."], ["9", "Project for restoration of Livelihoods in the Northern Region (PRELNOR) **Opinion** Unqualified", "\uf0b7 There were shortfalls in Government counterpart funding of UGX 2.4Bn which accounted for 28% of the counterpart budget. Similarly, there was a shortfall of UGX 22.3Bn in external financing which accounted for a deficit of 32% of external funding. \uf0b7 UGX 1.1Bn remained unspent at the end of the year which was 2% of the total project receipts. \uf0b7 Out of the 136 activities planned for implementation during the year, 65(48%) were fully implemented, 24 (18%) were partially implemented while 47 (34%) were not implemented at all. \uf0b7 I noted that there was commingling of project funds with other district funds at the district level. \uf0b7 I noted challenges in the performance of some road projects resulting in abandonment of sites by contractors. \uf0b7 There was delayed disbursement of funds to the beneficiary sub-projects in Gulu of more than six (6) months."], ["10", "National Planning Authority (NPA) **Opinion** Unqualified", "\uf0b7 At the time of the audit, the Authority had not undertaken an evaluation of the extent to which the objectives of the strategic plan 2015/16-2019/20 had been achieved. \uf0b7 There was a shortfall in revenue collection of up to 99% of the NTR target while government receipts were less than anticipated by UGX 1Bn. \uf0b7 The Authority had off-budget receipts amounting to UGX 1.1Bn. \uf0b7 I noted that out of the 10 outputs sampled for review, 2 (20%) were fully quantified, 5 (50%) were insufficiently quantified and 3 (30%) were not quantified at all making it impossible to measure performance. Out of the 2 outputs that were fully quantified, 1 output (50%) was fully implemented while the other was partially implemented. \uf0b7 I noted delayed implementation of NDP III, which is likely to affect the performance of the plan. \uf0b7 I noted positions of key managers at the Authority were not filled, which affected the operations of the Authority. \uf0b7 I noted weaknesses in the management of the Authority\u2019s fleet which included; underfunding for motor vehicle purchase, failure to undertake needs assessments before the acquisition of vehicles, insufficient recording of Motor vehicle details in the assets register, un-updated fixed assets module on the IFMS, un-updated vehicle movement logbooks and failure to undertake annual motor vehicle inspection."], ["11", "Local Government Finance Commission (LGFC) **Opinion** Unqualified", "\uf0b7 I was not able to assess the extent of achievement of the previous strategic plan targets because the Commission had not completed the evaluation at the time of the audit. \uf0b7 The Commission collected only 0.04% of its NTR target for the year and had a shortfall in government funding of 0.75Bn which is 14.8% of the budget. The Commission absorbed all the funds that were released. \uf0b7 Out of the four (4) outputs assessed, two (2) were fully quantified, while two (2) were partially quantified. All two (2) quantified outputs were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "120", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Commission neither prepared annual budget monitoring plans nor submitted quarterly budget monitoring reports to OPM, MoFPED and NPA as required by the Budget Execution circular. The Commission also did not submit all its quarterly budget performance reports in time. \uf0b7 I noted that there was a delay in the revision of the legal framework in regard to non-tax revenue for Local Governments. \uf0b7 I also noted weaknesses in the Management of the Commission\u2019s fleet. The aspects that need improvement were; Failure to undertake needs assessment before procurement of vehicles, insufficient records regarding the Commission\u2019s fleet, un-updated fixed assets module on IFMS, absence of fleet management policy, failure to keep vehicle movement logbooks and failure to undertake annual motor vehicle inspections.", null], ["12", "Public Service Commission (PSC) **Opinion** Unqualified", "\uf0b7 I was not able to assesses the extent of achievement of the targets of the just ended strategic plan because the Commission had not completed the evaluation at the time of the audit. \uf0b7 The Commission collected only 0.7% of its NTR target for the year and had a shortfall in government funding of 0.42Bn which is 4% of the budget. Out of what was released the Commission did not spend 0.21Bn which was returned to the consolidated fund. \uf0b7 Out of the nine out-puts assesses, four (4) were fully quantified, two (2) were partially quantified while three (3) were not quantified at all. Out of the four (4) out-puts that were quantified, one (1) out-put was fully implemented while three (3) were partially implemented. Failure to fully implement the out-puts was attributed to Covid-19. \uf0b7 The Commission neither prepared annual budget monitoring plans nor submitted quarterly budget monitoring reports to OPM, MoFPED and NPA as required by the Budget Execution circular. The Commission also failed to submit all its quarterly budget performance reports in time. \uf0b7 I also noted weaknesses in the Management of the Commission\u2019s fleet. The aspects that need improvement were; underfunding for acquisition of motor vehicles, non-compliance with vehicle standardization guidelines, absence of fleet management policy, failure to keep vehicle movement log books and failure to undertake annual motor vehicle inspections."], ["13", "Ministry of Public Service (MoPS) **Opinion** Unqualified", "\uf0b7 I sampled 13 strategic targets to assess the extent to which the 2015/16- 2019/20 strategic plan had been achieved and noted that 4 strategic targets had been fully achieved at the end of the financial year, 6 were partially achieved while 3 were not achieved at all. \uf0b7 The Ministry collected only 78% of its NTR target for the year and had a shortfall in government funding of 4.1Bn which is 13% of the budget. The Ministry failed to absorb UGX.5.8Bn which is 22% of what was released. \uf0b7 Out of the ten (10) out-puts assessed, six (6) were fully quantified, while four (4) were insufficiently quantified to facilitate performance measurement. \uf0b7 All the six (6) out puts that were fully quantified were partially implemented as a result of the disruptions caused by budget cuts and restrictions imposed due to Covid-19. \uf0b7 The Ministry neither prepared annual budget monitoring plans nor submitted quarterly budget monitoring reports to OPM, MoFPED and NPA as required by the Budget Execution circular. The Ministry also delayed to submit the Q3 performance report to MoFPED. \uf0b7 The Ministry had outstanding domestic arrears of UGX.0.99Bn while insufficient budget provisions were made to settle outstanding arrears at the close of the 2018/19. \uf0b7 I also noted that the Ministry had challenges in ensuring that service delivery standards across government were developed, approved and implemented"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The Commission neither prepared annual budget monitoring plans nor submitted quarterly budget monitoring reports to OPM, MoFPED and NPA as required by the Budget Execution circular. The Commission also did not submit all its quarterly budget performance reports in time. \uf0b7 I noted that there was a delay in the revision of the legal framework in regard to non-tax revenue for Local Governments. \uf0b7 I also noted weaknesses in the Management of the Commission\u2019s fleet. The aspects that need improvement were; Failure to undertake needs assessment before procurement of vehicles, insufficient records regarding the Commission\u2019s fleet, un-updated fixed assets module on IFMS, absence of fleet management policy, failure to keep vehicle movement logbooks and failure to undertake annual motor vehicle inspections.", null], ["12", "Public Service Commission (PSC) **Opinion** Unqualified", "\uf0b7 I was not able to assesses the extent of achievement of the targets of the just ended strategic plan because the Commission had not completed the evaluation at the time of the audit. \uf0b7 The Commission collected only 0.7% of its NTR target for the year and had a shortfall in government funding of 0.42Bn which is 4% of the budget. Out of what was released the Commission did not spend 0.21Bn which was returned to the consolidated fund. \uf0b7 Out of the nine out-puts assesses, four (4) were fully quantified, two (2) were partially quantified while three (3) were not quantified at all. Out of the four (4) out-puts that were quantified, one (1) out-put was fully implemented while three (3) were partially implemented. Failure to fully implement the out-puts was attributed to Covid-19. \uf0b7 The Commission neither prepared annual budget monitoring plans nor submitted quarterly budget monitoring reports to OPM, MoFPED and NPA as required by the Budget Execution circular. The Commission also failed to submit all its quarterly budget performance reports in time. \uf0b7 I also noted weaknesses in the Management of the Commission\u2019s fleet. The aspects that need improvement were; underfunding for acquisition of motor vehicles, non-compliance with vehicle standardization guidelines, absence of fleet management policy, failure to keep vehicle movement log books and failure to undertake annual motor vehicle inspections."], ["13", "Ministry of Public Service (MoPS) **Opinion** Unqualified", "\uf0b7 I sampled 13 strategic targets to assess the extent to which the 2015/16- 2019/20 strategic plan had been achieved and noted that 4 strategic targets had been fully achieved at the end of the financial year, 6 were partially achieved while 3 were not achieved at all. \uf0b7 The Ministry collected only 78% of its NTR target for the year and had a shortfall in government funding of 4.1Bn which is 13% of the budget. The Ministry failed to absorb UGX.5.8Bn which is 22% of what was released. \uf0b7 Out of the ten (10) out-puts assessed, six (6) were fully quantified, while four (4) were insufficiently quantified to facilitate performance measurement. \uf0b7 All the six (6) out puts that were fully quantified were partially implemented as a result of the disruptions caused by budget cuts and restrictions imposed due to Covid-19. \uf0b7 The Ministry neither prepared annual budget monitoring plans nor submitted quarterly budget monitoring reports to OPM, MoFPED and NPA as required by the Budget Execution circular. The Ministry also delayed to submit the Q3 performance report to MoFPED. \uf0b7 The Ministry had outstanding domestic arrears of UGX.0.99Bn while insufficient budget provisions were made to settle outstanding arrears at the close of the 2018/19. \uf0b7 I also noted that the Ministry had challenges in ensuring that service delivery standards across government were developed, approved and implemented"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "121", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "by MDALGs. \uf0b7 I also noted that the Ministry had challenges in formulating guidelines to coordinate monitoring and supervision of service delivery which resulted in duplication of activities by the different Government agencies. \uf0b7 I noted that the Human Capital Management system had not been operationalized by the end of the financial year which was 3 years since this exercise commenced. \uf0b7 I also noted weaknesses in the Management of the Ministry\u2019s fleet. The aspects that need improvement were; Un-updated fixed assets module on IFMS, absence of fleet management policy, failure to keep vehicle movement log books, and failure to analyze data about fuel consumption for the Ministry\u2019s fleet. \uf0b7 It was impossible to ascertain if there was an improvement in compliance with staff performance management initiatives following my audit last year since the Accounting Officer was unable to compile statistics as a result of Covid-19 lock down measures.", null], ["14", "Kampala Capital City Authority (KCCA) **Opinion** Unqualified", "\uf0b7 Review of the extent of implementation of the 2015/16-2019/20 strategic plan revealed that all the sampled activities were partially implemented. \uf0b7 There was under collection of NTR by 8.9Bn which is 11% of the NTR budget while short falls in central government releases were 9Bn which is 3% of the approved budget. The Authority had unspent balances of 7.1Bn which were returned to the consolidated fund. \uf0b7 I noted that the Authority had unremitted off-budget financing of 13.1Bn which was never appropriated by parliament. \uf0b7 I noted that out of the 48 out-puts sampled for review, 26 (54%) were fully quantified, 4 (8%) were partially quantified and 18 (38%) were insufficiently quantified which made it impossible to measure performance. Out of the 26 that were fully quantified, 21 (81%) were fully implemented while 4 (15%) were partially implemented while 1 output (4%) was not implemented at all. \uf0b7 The Authority did not prepare and submit monitoring plans and reports and the performance reports were all submitted in time. \uf0b7 I noted cases of inaccurate reporting of performance on some out-puts. \uf0b7 I noted weaknesses in management of the Covid interventions such as non- quantification of activities in the work plans, failure to value in-kind donations, failure to take items on charge and lack of lists of recipients for the items. \uf0b7 The Authority had outstanding receivables of UGX103Bn out of which receipt of 12.3Bn is doubtful. \uf0b7 The Authority had an long term liability of 42.5Bn which it has no capacity to offset while other outstanding arrears stood at 80Bn by the close of the year. The Authority provided insufficient funds to settle prior year outstanding payables. I further noted that legal costs payable had escalated from 5Bn in 2017/18 to 23Bn in 2019/20. \uf0b7 The Authority made incurred avoidable expenditure of UGX 5Bn as interest on delayed payments of certificates. \uf0b7 I noted weaknesses in the management of the Authority\u2019s fleet which included; un-updated vehicle movement log books and failure to undertake annual motor vehicle inspection, failure to have drivers regularly examined, failure to update the fixed assets module on IFMS. \uf0b7 I noted that the Authority lacks an approved human resource manual and a number of staff have been in acting capacity for more than 6 months. \uf0b7 I noted that the Land Management guidelines used by the Authority were not approved by the Minister while a number properties owned by the Authority had not been transferred in the Authority\u2019s names."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "by MDALGs. \uf0b7 I also noted that the Ministry had challenges in formulating guidelines to coordinate monitoring and supervision of service delivery which resulted in duplication of activities by the different Government agencies. \uf0b7 I noted that the Human Capital Management system had not been operationalized by the end of the financial year which was 3 years since this exercise commenced. \uf0b7 I also noted weaknesses in the Management of the Ministry\u2019s fleet. The aspects that need improvement were; Un-updated fixed assets module on IFMS, absence of fleet management policy, failure to keep vehicle movement log books, and failure to analyze data about fuel consumption for the Ministry\u2019s fleet. \uf0b7 It was impossible to ascertain if there was an improvement in compliance with staff performance management initiatives following my audit last year since the Accounting Officer was unable to compile statistics as a result of Covid-19 lock down measures.", null], ["14", "Kampala Capital City Authority (KCCA) **Opinion** Unqualified", "\uf0b7 Review of the extent of implementation of the 2015/16-2019/20 strategic plan revealed that all the sampled activities were partially implemented. \uf0b7 There was under collection of NTR by 8.9Bn which is 11% of the NTR budget while short falls in central government releases were 9Bn which is 3% of the approved budget. The Authority had unspent balances of 7.1Bn which were returned to the consolidated fund. \uf0b7 I noted that the Authority had unremitted off-budget financing of 13.1Bn which was never appropriated by parliament. \uf0b7 I noted that out of the 48 out-puts sampled for review, 26 (54%) were fully quantified, 4 (8%) were partially quantified and 18 (38%) were insufficiently quantified which made it impossible to measure performance. Out of the 26 that were fully quantified, 21 (81%) were fully implemented while 4 (15%) were partially implemented while 1 output (4%) was not implemented at all. \uf0b7 The Authority did not prepare and submit monitoring plans and reports and the performance reports were all submitted in time. \uf0b7 I noted cases of inaccurate reporting of performance on some out-puts. \uf0b7 I noted weaknesses in management of the Covid interventions such as non- quantification of activities in the work plans, failure to value in-kind donations, failure to take items on charge and lack of lists of recipients for the items. \uf0b7 The Authority had outstanding receivables of UGX103Bn out of which receipt of 12.3Bn is doubtful. \uf0b7 The Authority had an long term liability of 42.5Bn which it has no capacity to offset while other outstanding arrears stood at 80Bn by the close of the year. The Authority provided insufficient funds to settle prior year outstanding payables. I further noted that legal costs payable had escalated from 5Bn in 2017/18 to 23Bn in 2019/20. \uf0b7 The Authority made incurred avoidable expenditure of UGX 5Bn as interest on delayed payments of certificates. \uf0b7 I noted weaknesses in the management of the Authority\u2019s fleet which included; un-updated vehicle movement log books and failure to undertake annual motor vehicle inspection, failure to have drivers regularly examined, failure to update the fixed assets module on IFMS. \uf0b7 I noted that the Authority lacks an approved human resource manual and a number of staff have been in acting capacity for more than 6 months. \uf0b7 I noted that the Land Management guidelines used by the Authority were not approved by the Minister while a number properties owned by the Authority had not been transferred in the Authority\u2019s names."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "122", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the Authority had unremitted statutory deduction amounting to 33Bn.", null], ["15", "Kampala Infrastructure Improvement Project (KIIDP) **Opinion** Unqualified", "\uf0b7 The project budgeted to receive and utilise UGX 8.7Bn from GoU and UGX 223.3Bn as xexternal funding. By the end of the, no funds had been received from GoU while UGX122 (47%) was received from external funding. \uf0b7 Out of the total of UGX 122 Bn that was available for utilisation, the project absorbed UGX 93.4Bn resulting in unspent balances of 28.7Bn representing absorption rate of 74%. \uf0b7 The project planned to achieve its deliverables through the implementation of ten(10) outputs which were all sufficiently quantified. I reviewed the implementation of these outputs and noted that one (1) output was fully implemented, six (6) were partially implemented while three (3) were not implemented at all. \uf0b7 I noted that several projects were significantly behind schedule."], ["16", "Drylands Integrated Development Project **Opinion** Unqualified", "\uf0b7 The project come to an end on 1st December, 2020, however I noted incidences of misuse and loss of project assets and some equipment handed over but not operationalized because the beneficiaries were not equipped with knowledge and skills to maintain them. The sustainability of project assets and infrastructure is not guaranteed. \uf0b7 The cumulative project performance for the last five years revealed that performance was at 67%. I noted that 21 out of 50 project activities had not been implemented at all and yet the project has closed an indication that the project may not fully attain the desired goals."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the Authority had unremitted statutory deduction amounting to 33Bn.", null], ["15", "Kampala Infrastructure Improvement Project (KIIDP) **Opinion** Unqualified", "\uf0b7 The project budgeted to receive and utilise UGX 8.7Bn from GoU and UGX 223.3Bn as xexternal funding. By the end of the, no funds had been received from GoU while UGX122 (47%) was received from external funding. \uf0b7 Out of the total of UGX 122 Bn that was available for utilisation, the project absorbed UGX 93.4Bn resulting in unspent balances of 28.7Bn representing absorption rate of 74%. \uf0b7 The project planned to achieve its deliverables through the implementation of ten(10) outputs which were all sufficiently quantified. I reviewed the implementation of these outputs and noted that one (1) output was fully implemented, six (6) were partially implemented while three (3) were not implemented at all. \uf0b7 I noted that several projects were significantly behind schedule."], ["16", "Drylands Integrated Development Project **Opinion** Unqualified", "\uf0b7 The project come to an end on 1st December, 2020, however I noted incidences of misuse and loss of project assets and some equipment handed over but not operationalized because the beneficiaries were not equipped with knowledge and skills to maintain them. The sustainability of project assets and infrastructure is not guaranteed. \uf0b7 The cumulative project performance for the last five years revealed that performance was at 67%. I noted that 21 out of 50 project activities had not been implemented at all and yet the project has closed an indication that the project may not fully attain the desired goals."], ["17", "New Vision Printing and Publishing Company Limited **Opinion** Unqualified", "\uf0b7 No material issues."], ["18", "Uganda Printing and Publishing Corporation (UPPC) **Opinion** Qualified", "\uf0b7 Uganda Printing and Publishing Corporation (UPPC) reported its investment of UGX.9,096,540,000 in the joint venture special purpose vehicle, Uganda Security Printing Company (USPC) at cost instead of cost plus the carrying amount. This is contrary to IFRS 12 IFRS 11: Joint arrangements. \uf0b7 UPPC had trade receivables of UGX.4,172,076,598 as at 30th June 2020. These debts have been outstanding for over 10 years and are owed by MDAs as well as private institutions. There is likely to affect the going concern of the Corporation."], ["19", "Millennium Villages Project - Closure **Opinion** Unqualified", "\uf0b7 No material issues."], ["20", "City Wide Inclusive Sanitation (CWIS) **Opinion** Unqualified", "\uf0b7 I observed that the program work plans and budgets were never sent to parliament for approval through the KCCA Ministerial Policy Statements. \uf0b7 There were shortfalls in GOU contribution of USD.13,224 which is 7% of the budget. \uf0b7 There was under absorption of USD 1,164,679 which is 59% of the funds that were available to the project for implementation of activities. \uf0b7 Out of the twenty-nine (29) activities that were supposed to be implemented, 4 (14%) were fully implemented, 12 (41%) were partially implemented, 11 (38%) were not implemented at all while 2(7%) could not be assessed because management did not provide level of performance. \uf0b7 USD.64,470 was irregularly garnished from the Program Account and should be returned back to the project account."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "123", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**LEGISLATURE**", ""], ["1", "Parliamentary Commission **Opinion** Unqualified", "\uf0b7 Review of the extent of implementation of the 2015/16-2019/20 strategic plan revealed that 35% of the sampled activities were fully achieved, 61% were partially achieved while 4% of the sampled activities were not achieved at all. \uf0b7 Revenue collected exceeded the target by 200%, while government receipts were less than anticipated by UGX 42.4Bn. UGX 20.2Bn remained un-utilized and was sent back to the consolidated fund. \uf0b7 I noted that out of the 16 outputs sampled for review, 6 (38%) were fully quantified, 6 (38%) were partially quantified and 4 (25%) were insufficiently quantified which made it impossible to measure performance. Out of the 6 that were fully quantified, 2 (33%) were fully implemented while 4 (67%) were partially implemented. \uf0b7 The Commission did not prepare and submit monitoring plans and reports and the performance reports were all submitted after the deadline. \uf0b7 I noted slow progress of the construction of the new parliamentary chambers with work expected to stand at 24% of what should have been completed. \uf0b7 I noted weaknesses in the management of the Commission fleet which included; failure to undertake needs assessments before the acquisition of vehicles, failure to reconcile fuel registers, un-updated vehicle movement logbooks and failure to undertake annual motor vehicle inspection. \uf0b7 I also noted cases where the Commission unjustifiably used direct procurement for cars."], ["2", "Parliamentary Pension Scheme **Opinion** Unqualified", "\uf0b7 I observed that one of the Scheme\u2019s Fund Manager (Britam Assets managers) is a wholly owned subsidiary of Britam Holdings Plc a company where the scheme\u2019s funds are invested (Britam Money Market Fund- Unit trust). There is a potential conflict of interest in this business. \uf0b7 It was observed that a total of UGX.4,669,520,928 was utilized during the year against the approved budgeted of UGX.6,941,576,256 majorly due to the country lockdown in the month of March\u2013June 2020. Performance was at only 67%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "**LEGISLATURE**", ""], ["1", "Parliamentary Commission **Opinion** Unqualified", "\uf0b7 Review of the extent of implementation of the 2015/16-2019/20 strategic plan revealed that 35% of the sampled activities were fully achieved, 61% were partially achieved while 4% of the sampled activities were not achieved at all. \uf0b7 Revenue collected exceeded the target by 200%, while government receipts were less than anticipated by UGX 42.4Bn. UGX 20.2Bn remained un-utilized and was sent back to the consolidated fund. \uf0b7 I noted that out of the 16 outputs sampled for review, 6 (38%) were fully quantified, 6 (38%) were partially quantified and 4 (25%) were insufficiently quantified which made it impossible to measure performance. Out of the 6 that were fully quantified, 2 (33%) were fully implemented while 4 (67%) were partially implemented. \uf0b7 The Commission did not prepare and submit monitoring plans and reports and the performance reports were all submitted after the deadline. \uf0b7 I noted slow progress of the construction of the new parliamentary chambers with work expected to stand at 24% of what should have been completed. \uf0b7 I noted weaknesses in the management of the Commission fleet which included; failure to undertake needs assessments before the acquisition of vehicles, failure to reconcile fuel registers, un-updated vehicle movement logbooks and failure to undertake annual motor vehicle inspection. \uf0b7 I also noted cases where the Commission unjustifiably used direct procurement for cars."], ["2", "Parliamentary Pension Scheme **Opinion** Unqualified", "\uf0b7 I observed that one of the Scheme\u2019s Fund Manager (Britam Assets managers) is a wholly owned subsidiary of Britam Holdings Plc a company where the scheme\u2019s funds are invested (Britam Money Market Fund- Unit trust). There is a potential conflict of interest in this business. \uf0b7 It was observed that a total of UGX.4,669,520,928 was utilized during the year against the approved budgeted of UGX.6,941,576,256 majorly due to the country lockdown in the month of March\u2013June 2020. Performance was at only 67%."], ["", "**SECURITY SECTOR**", ""], ["1", "Office of the President **Opinion** Unqualified", "\uf0b7 Out of the planned 27 strategic targets/goals, 23 targets had been fully achieved while 4 were not achieved at all. \uf0b7 Out of the budgeted revenue of UGX.0.52bn for the year 2019/20; only UGX.0.20bn was collected representing performance of only 3.8% of the target. \uf0b7 Out of the total receipts for the financial year of UGX.2.17bn, UGX.2.11bn was spent by the entity resulting in an unspent balance of UGX.5.633bn representing an absorption level of 97.4%. \uf0b7 I assessed a sampled of 19 outputs with a total of 175 activities and actual expenditure of UGX.94Bn which were fully quantified by management. I observed that; 11 outputs with a total of 69 activities worth UGX.77.2Bn were fully implemented. 2 outputs with a total of 21 activities worth UGX.18.5Bn were partially implemented. \uf0b7 I examined supplementary funding received by the Office for COVID 19 interventions and observed anomalies which included under absorption of the funds, failure to quantify activities implemented, inappropriate procurement methods and funds not accounted for. Specifically for management of quarantine centres, I observed that items were procured at varying prices which were not justifiable and items procured were not taken on charge."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "124", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 Arrears totalling to UGX.30,549,780,185 remained unsettled at close of the year. Further, UGX.28,431,892,310 was provided for settlement of domestic arrears yet domestic arrears brought forward from the prior year were UGX.58,981,672,495. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, failure to use motor vehicle logbooks, lack of motor vehicle annual inspections, lack of adequate vehicles for allocation to RDCs, gaps in drivers\u2019 competences and failure to implement board of survey recommendations for disposal of motor vehicles.", null], ["2", "State House **Opinion** Unqualified", "\uf0b7 Out of the planned 4 strategic targets/goals, 3 targets were fully achieved, 1 target was partially achieved. Furthermore, the strategic plan was not appraised and lacked monitoring and evaluation reports. \uf0b7 There was a shortfall in NTR collections amounting to UGX.0.629bn representing 70%. \uf0b7 I assessed 11 outputs with a total of 42 activities and actual expenditure of UGX.357Bn and observed that 2 outputs were fully quantified, 6 outputs were insufficiently quantified while 3 outputs were not quantified at all. I observed that the 2 out puts that were fully quantified with a total of 7 activities worth UGX.84.9bn were fully implemented. \uf0b7 UGX.649,953,638 was paid for settlement of domestic arrears during the year under audit despite lack of budget for this item. \uf0b7 In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), expenditure of UGX.302,002,646,062 that relates to classified expenditure is to be audited separately and a separate audit report issued. \uf0b7 Shortcomings were observed in State House\u2019s fleet management which included failure to maintain motor vehicle logbooks, lack of annual inspections and non-compliance with motor vehicle allocation guidelines."], ["3", "Ministry of Defence & UVAB **Opinion** Unqualified", "\uf0b7 There was a shortfall in NTR collections amounting to UGX.0.648bn representing 33%. \uf0b7 I noted that all the 16 outputs with a total of 35 activities and expenditure of UGX.3.819TN sampled for assessment were not quantified enable assessment of performance. \uf0b7 I examined supplementary funding received by the Office for COVID 19 interventions and observed anomalies which included under absorption of the funds, inappropriate procurement methods and diversion of funds to pay domestic arrears. \uf0b7 Domestic arrears totalling to UGX.398BN remained unsettled at close of the year. Furthermore, UGX.72.3BN paid to settle domestic arrears was diverted from other items as there was no budget for domestic arrears. \uf0b7 UGX.6BN was prepaid to URA in form of taxes but was not based on verifiable items and assessed tax returns. \uf0b7 The Ministry paid UGX.1BN to a supplier of ceremonial uniforms that were meant to be used in the year 2012 and are considered not to serve the purpose. I considered the expenditure wasteful. \uf0b7 I note shortcomings regarding various pieces of land and properties in form of doubtful land compensation worth UGX.7.379BN, pending court claims on land at Plot 30 summit view Kololo, likely loss of 3.5 square miles of land at Magamaga and likely loss of Plots 404, 405, & 406 Block 9 Kyadondo known as former Kiseka Hospital. \uf0b7 Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include failure to comply with vehicle standardization guidelines, improper maintenance of motor vehicle records,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 Arrears totalling to UGX.30,549,780,185 remained unsettled at close of the year. Further, UGX.28,431,892,310 was provided for settlement of domestic arrears yet domestic arrears brought forward from the prior year were UGX.58,981,672,495. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, failure to use motor vehicle logbooks, lack of motor vehicle annual inspections, lack of adequate vehicles for allocation to RDCs, gaps in drivers\u2019 competences and failure to implement board of survey recommendations for disposal of motor vehicles.", null], ["2", "State House **Opinion** Unqualified", "\uf0b7 Out of the planned 4 strategic targets/goals, 3 targets were fully achieved, 1 target was partially achieved. Furthermore, the strategic plan was not appraised and lacked monitoring and evaluation reports. \uf0b7 There was a shortfall in NTR collections amounting to UGX.0.629bn representing 70%. \uf0b7 I assessed 11 outputs with a total of 42 activities and actual expenditure of UGX.357Bn and observed that 2 outputs were fully quantified, 6 outputs were insufficiently quantified while 3 outputs were not quantified at all. I observed that the 2 out puts that were fully quantified with a total of 7 activities worth UGX.84.9bn were fully implemented. \uf0b7 UGX.649,953,638 was paid for settlement of domestic arrears during the year under audit despite lack of budget for this item. \uf0b7 In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), expenditure of UGX.302,002,646,062 that relates to classified expenditure is to be audited separately and a separate audit report issued. \uf0b7 Shortcomings were observed in State House\u2019s fleet management which included failure to maintain motor vehicle logbooks, lack of annual inspections and non-compliance with motor vehicle allocation guidelines."], ["3", "Ministry of Defence & UVAB **Opinion** Unqualified", "\uf0b7 There was a shortfall in NTR collections amounting to UGX.0.648bn representing 33%. \uf0b7 I noted that all the 16 outputs with a total of 35 activities and expenditure of UGX.3.819TN sampled for assessment were not quantified enable assessment of performance. \uf0b7 I examined supplementary funding received by the Office for COVID 19 interventions and observed anomalies which included under absorption of the funds, inappropriate procurement methods and diversion of funds to pay domestic arrears. \uf0b7 Domestic arrears totalling to UGX.398BN remained unsettled at close of the year. Furthermore, UGX.72.3BN paid to settle domestic arrears was diverted from other items as there was no budget for domestic arrears. \uf0b7 UGX.6BN was prepaid to URA in form of taxes but was not based on verifiable items and assessed tax returns. \uf0b7 The Ministry paid UGX.1BN to a supplier of ceremonial uniforms that were meant to be used in the year 2012 and are considered not to serve the purpose. I considered the expenditure wasteful. \uf0b7 I note shortcomings regarding various pieces of land and properties in form of doubtful land compensation worth UGX.7.379BN, pending court claims on land at Plot 30 summit view Kololo, likely loss of 3.5 square miles of land at Magamaga and likely loss of Plots 404, 405, & 406 Block 9 Kyadondo known as former Kiseka Hospital. \uf0b7 Shortcomings were noted in the implementation of the fleet management policies. The gaps identified include failure to comply with vehicle standardization guidelines, improper maintenance of motor vehicle records,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "125", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "un-updated asset management module in the financial management system, nonexistent fleet management policy and guidelines, lack of fuel registers, vehicle journey log books not maintained, absence of annual motor vehicle inspection and non-compliance with disposal conditions. \uf0b7 I undertook an audit inspection and observed abandoned renovation of Legal Training School at Gadaffi Barracks, stalled construction of a temporary dormitory structure for drivers and mechanics and abandoned construction of Marine Pier at Ntokolo Landing site Magamaga.", null], ["", "**HEALTH SECTOR**", ""], ["1", "Mulago National Referral Hospital **Opinion** Qualified", "\uf0b7 I noted that whereas transfers of UGX.5.5Bn that were received by the Hospital from the Ministry of Health were disclosed in the Commentary by the Head of Accounts and Note 5 to the Financial Statements, the receipts were not recognized in the Statement of Financial Performance as required by the template provided by the Accountant General. This may mislead the users of the financial statements. \uf0b7 The PS/ST engaged a consultant to verify expenditure arrears in MDAs (Votes) as at 30th June 2019. In the consultant\u2019s report dated 31st January 2020, the verified position of arrears for Mulago Hospital as at 30th June 2019 was UGX.3.55Bn. However, management reported an opening balance of UGX.5.752Bn thereby occasioning a discrepancy of UGX.2.201Bn. No reconciliation of these two positions was availed. In addition, I reported in my prior year report (30th June 2019) that the opening payables balance of UGX.5.752Bn reported by the Hospital was not supported with a schedule of verified arrears in the form of an Annex to the financial statements. Under the circumstances, I was unable to establish the accuracy of the reported payables position. \uf0b7 Management adjusted the opening reserves of UGX.5.725Bn in the Statement of Changes in Equity (Net Worth) by UGX.856Million. However, the adjustments were not supported with underlying records, to confirm their authenticity. \uf0b7 The hospital paid domestic arrears to the tune of UGX.641Million for which there was no provision in the approved budget for the year under review. Also noted was that the said arrears were not disclosed as outstanding commitments in the entity\u2019s prior year financial statements. Accordingly, this implies that, the opening balances of payables and reserves are misstated while the expenses for the year under review are overstated the same amount. \uf0b7 A total of UGX.1.902Bn was paid to 10 food suppliers. However, the supplies were not adequately taken on stores charge. I was unable to establish whether all the food paid for was properly supplied to the Hospital. \uf0b7 Whereas the hospital collected Non Tax Revenue to the tune of UGX.1.15Bn, no provision had been made in the approved budget for year under review. This is not only irregular but also complicates assessment of performance. \uf0b7 The entity budgeted to receive UGX.71.635Bn out of which UGX.61.68Bn was warranted, resulting into a shortfall of UGX.9.955Bn which is 13.9% of the budget. Shortfalls in revenues impact service delivery. \uf0b7 Out of the approved staffing structure of 3,075 positions, only 1,683 (54.7%) were filled and 1,392 positions remained vacant. A further analysis of the top positions revealed that out of 136 approved Consultant positions, only 44 (32.4%) were filled leaving 92 (67.6%) positions vacant. Staffing gaps impact the entity\u2019s capacity to deliver on its mandate. \uf0b7 I noted that the some of the Hospital land had encumbrances and was encroached upon while other plots were not titled. This exposes such land to a risk of loss through fraudulent transfer."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "un-updated asset management module in the financial management system, nonexistent fleet management policy and guidelines, lack of fuel registers, vehicle journey log books not maintained, absence of annual motor vehicle inspection and non-compliance with disposal conditions. \uf0b7 I undertook an audit inspection and observed abandoned renovation of Legal Training School at Gadaffi Barracks, stalled construction of a temporary dormitory structure for drivers and mechanics and abandoned construction of Marine Pier at Ntokolo Landing site Magamaga.", null], ["", "**HEALTH SECTOR**", ""], ["1", "Mulago National Referral Hospital **Opinion** Qualified", "\uf0b7 I noted that whereas transfers of UGX.5.5Bn that were received by the Hospital from the Ministry of Health were disclosed in the Commentary by the Head of Accounts and Note 5 to the Financial Statements, the receipts were not recognized in the Statement of Financial Performance as required by the template provided by the Accountant General. This may mislead the users of the financial statements. \uf0b7 The PS/ST engaged a consultant to verify expenditure arrears in MDAs (Votes) as at 30th June 2019. In the consultant\u2019s report dated 31st January 2020, the verified position of arrears for Mulago Hospital as at 30th June 2019 was UGX.3.55Bn. However, management reported an opening balance of UGX.5.752Bn thereby occasioning a discrepancy of UGX.2.201Bn. No reconciliation of these two positions was availed. In addition, I reported in my prior year report (30th June 2019) that the opening payables balance of UGX.5.752Bn reported by the Hospital was not supported with a schedule of verified arrears in the form of an Annex to the financial statements. Under the circumstances, I was unable to establish the accuracy of the reported payables position. \uf0b7 Management adjusted the opening reserves of UGX.5.725Bn in the Statement of Changes in Equity (Net Worth) by UGX.856Million. However, the adjustments were not supported with underlying records, to confirm their authenticity. \uf0b7 The hospital paid domestic arrears to the tune of UGX.641Million for which there was no provision in the approved budget for the year under review. Also noted was that the said arrears were not disclosed as outstanding commitments in the entity\u2019s prior year financial statements. Accordingly, this implies that, the opening balances of payables and reserves are misstated while the expenses for the year under review are overstated the same amount. \uf0b7 A total of UGX.1.902Bn was paid to 10 food suppliers. However, the supplies were not adequately taken on stores charge. I was unable to establish whether all the food paid for was properly supplied to the Hospital. \uf0b7 Whereas the hospital collected Non Tax Revenue to the tune of UGX.1.15Bn, no provision had been made in the approved budget for year under review. This is not only irregular but also complicates assessment of performance. \uf0b7 The entity budgeted to receive UGX.71.635Bn out of which UGX.61.68Bn was warranted, resulting into a shortfall of UGX.9.955Bn which is 13.9% of the budget. Shortfalls in revenues impact service delivery. \uf0b7 Out of the approved staffing structure of 3,075 positions, only 1,683 (54.7%) were filled and 1,392 positions remained vacant. A further analysis of the top positions revealed that out of 136 approved Consultant positions, only 44 (32.4%) were filled leaving 92 (67.6%) positions vacant. Staffing gaps impact the entity\u2019s capacity to deliver on its mandate. \uf0b7 I noted that the some of the Hospital land had encumbrances and was encroached upon while other plots were not titled. This exposes such land to a risk of loss through fraudulent transfer."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "126", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["2", "Mulago Specialized Women & Neo-natal Hospital **Opinion** Unqualified", "\uf0b7 Although the hospital budgeted to collect Non Tax Revenue of UGX 2,000,000,000 during the year under review, UGX 3,517,504,786 was collected, representing a performance of 176% of the target implying that there was unrealistic budgeting. \uf0b7 There was a shortfall in releases amounting to UGX.2,115,176,754 representing 13.3% of the budget. Furthermore, the entity remained with unspent balance of UGX.65,069,099 representing an absorption level of 99.5%. \uf0b7 I sampled 6 out-puts with 24 activities worth UGX.15,708,965,266 representing 99% of the total budget and noted that 3 outputs with 7 activities worth UGX.10,355,972,268 were not quantified to enable measurement of performance. Furthermore, of the 5 quantified activities worth UGX.5,352,992,998 assessed; 3 activities representing 60% were fully implemented while 1 activity representing 20% was partially implemented and 1 activity representing 20% was not implemented. \uf0b7 I noted that 5 activities worth UGX.8,841,107,244 reported in the Q4 Annual performance report were not in the annual work plan. This was due to the receipt of a supplementary appropriation without revision of the annual work plan. \uf0b7 The hospital accumulated domestic arrears in respect of goods and services amounting to UGX 360,886,600 by the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 The hospital received Essential Medicines and Health Supplies worth UGX.1,477,149,064 only out of UGX.2,499,856,993 released to National Medical Stores during the year under review. This resulted into supplies for the difference of UGX.1,022,707,929 to remain un-availed by the end of the year and inappropriate service delivery. \uf0b7 It was observed that the hospital does not own a motor vehicle and uses motor vehicles borrowed from Mulago National Referral Hospital. \uf0b7 The hospital lacked a Management Board to provide strategic guidance and direction to the management team. \uf0b7 Out of the approved staff structure of 880 positions 293 positions have been filled, leaving 587 positions vacant. However, the Hospital had 79 staff whose positions are not in the approved structure."], ["3", "Butabika National Mental Referral Hospital **Opinion** Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX 1,205,085,364 during the year under review. However, the hospital collected UGX. 1,208,391,723 thereby exceeding the target. \uf0b7 Out of the total receipts for the financial year of UGX 21.58 bn, UGX. 20.742Bn was spent by the entity resulting in an unspent balance of UGX.0.838Bn representing an absorption level of 96.12%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Out of the eight (8) outputs selected for performance assessment with a total of twenty five (25) activities and approved budget of UGX 11.5Bn, seven (7) outputs with a total of twenty two (22) activities and approved budget of UGX 7.5Bn were fully quantified. \uf0b7 However, one (1) output with three (3) activities and approved budget of UGX 4Bn was not sufficiently quantified to enable performance assessment. \uf0b7 Out of the eight (08) sampled outputs, seven (07) outputs were partially implemented while the extent of delivery of one (01) output could not be established due to lack of performance targets/ indicators. Out of the assessed twenty five (25) activities, six (06) representing 24% were fully implemented, sixteen (16) representing 64% were partially implemented while three (03) activities representing 12%. \uf0b7 The entity did not prepare and submit annual monitoring plans to MoFPED"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["2", "Mulago Specialized Women & Neo-natal Hospital **Opinion** Unqualified", "\uf0b7 Although the hospital budgeted to collect Non Tax Revenue of UGX 2,000,000,000 during the year under review, UGX 3,517,504,786 was collected, representing a performance of 176% of the target implying that there was unrealistic budgeting. \uf0b7 There was a shortfall in releases amounting to UGX.2,115,176,754 representing 13.3% of the budget. Furthermore, the entity remained with unspent balance of UGX.65,069,099 representing an absorption level of 99.5%. \uf0b7 I sampled 6 out-puts with 24 activities worth UGX.15,708,965,266 representing 99% of the total budget and noted that 3 outputs with 7 activities worth UGX.10,355,972,268 were not quantified to enable measurement of performance. Furthermore, of the 5 quantified activities worth UGX.5,352,992,998 assessed; 3 activities representing 60% were fully implemented while 1 activity representing 20% was partially implemented and 1 activity representing 20% was not implemented. \uf0b7 I noted that 5 activities worth UGX.8,841,107,244 reported in the Q4 Annual performance report were not in the annual work plan. This was due to the receipt of a supplementary appropriation without revision of the annual work plan. \uf0b7 The hospital accumulated domestic arrears in respect of goods and services amounting to UGX 360,886,600 by the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 The hospital received Essential Medicines and Health Supplies worth UGX.1,477,149,064 only out of UGX.2,499,856,993 released to National Medical Stores during the year under review. This resulted into supplies for the difference of UGX.1,022,707,929 to remain un-availed by the end of the year and inappropriate service delivery. \uf0b7 It was observed that the hospital does not own a motor vehicle and uses motor vehicles borrowed from Mulago National Referral Hospital. \uf0b7 The hospital lacked a Management Board to provide strategic guidance and direction to the management team. \uf0b7 Out of the approved staff structure of 880 positions 293 positions have been filled, leaving 587 positions vacant. However, the Hospital had 79 staff whose positions are not in the approved structure."], ["3", "Butabika National Mental Referral Hospital **Opinion** Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX 1,205,085,364 during the year under review. However, the hospital collected UGX. 1,208,391,723 thereby exceeding the target. \uf0b7 Out of the total receipts for the financial year of UGX 21.58 bn, UGX. 20.742Bn was spent by the entity resulting in an unspent balance of UGX.0.838Bn representing an absorption level of 96.12%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Out of the eight (8) outputs selected for performance assessment with a total of twenty five (25) activities and approved budget of UGX 11.5Bn, seven (7) outputs with a total of twenty two (22) activities and approved budget of UGX 7.5Bn were fully quantified. \uf0b7 However, one (1) output with three (3) activities and approved budget of UGX 4Bn was not sufficiently quantified to enable performance assessment. \uf0b7 Out of the eight (08) sampled outputs, seven (07) outputs were partially implemented while the extent of delivery of one (01) output could not be established due to lack of performance targets/ indicators. Out of the assessed twenty five (25) activities, six (06) representing 24% were fully implemented, sixteen (16) representing 64% were partially implemented while three (03) activities representing 12%. \uf0b7 The entity did not prepare and submit annual monitoring plans to MoFPED"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "127", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "and NPA as required. In addition, quarterly monitoring reports were not prepared and submitted to the Office of the Prime Minister and MoFPED. \uf0b7 All 14 vehicles controlled by the Hospital had exceeded the recommended 5- years useful life, and 4 of these vehicles had their mileage above the recommended 250,000km, and were therefore due for disposal. \uf0b7 All 14 vehicles were not subjected to annual motor vehicle inspections as stipulated in the Public Service Standing Orders. \uf0b7 The Hospital undertook three (3) construction projects during the year under review without prior permission from KCCA as required of developers under the Physical Planning Act.", null], ["4", "Uganda Aids Commission (UAC) **Opinion** Unqualified", "\uf0b7 The Commission did not undertake an end term review of its five year strategic plan 2015-2020. \uf0b7 The Commission received off budget support of UGX 3,034,834,392 during the year. \uf0b7 The Commission remained with unspent balance of UGX. 0.047 Bn representing an absorption level of 99.5% on GOU funding and UGX 1.439 Bn representing an absorption level of 63.2% on Donor Funding. \uf0b7 I sampled Four (4) outputs worth UGX.7.33Bn, representing 84.0% of the total budget for and Three (3) outputs with a total of fifty nine (59) activities and expenditure worth UGX 2.37bn were insufficiently quantified and One (1) output with a total of eight (8) activities and expenditure worth UGX 4.91 were not quantified at all. \uf0b7 The Commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Commission did not submit quarterly performance reports in time. \uf0b7 Arrears totalling to UGX 76,162,182 remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 The Commission has a dispute over property ownership of the land on Plot Number 213, Sentema Road at Namirembe, Kampala with Church of Uganda. \uf0b7 The Commission did not implement board of survey recommendations in the 2018/2019 board of survey report. \uf0b7 In some procurement, the evaluation committee did not follow the evaluation criteria stated in the solicitation documents contrary to Regulation 7(1) of the PPDA (Evaluation) regulations."], ["5", "Uganda Blood Transfusion Services (UBTS) **Opinion** Unqualified", "\uf0b7 Out of the planned seventy six (76) strategic targets/goals, sixty four (64) targets had been fully achieved, three (3) were partially achieved while nine (9) were not achieved. \uf0b7 Whereas the entity does not budget for collection of NTR, UGX.1,650,000 was collected and remitted to the Treasury during the year under review. \uf0b7 Out of the total receipts of UGX 18.03Bn, UGX 17.67Bn was spent by the entity resulting in an unspent balance of UGX 0.36Bn representing an absorption level of 98%. \uf0b7 None of the seven (7) outputs with a total of forty six (46) activities and expenditure of UGX 13.27Bn sampled for assessment was fully quantified to enable performance assessment. \uf0b7 Six (6) out of the sampled seven (7) outputs with a total of forty four (44) activities and expenditure worth UGX 12.60Bn were insufficiently quantified. That is, out of the 44 activities, twenty nine (29) activities (66%) were fully quantified while fifteen (15) activities (34%) were not clearly quantified to enable performance assessment. \uf0b7 One (1) output with a total of two (2) activities and expenditure worth UGX"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "and NPA as required. In addition, quarterly monitoring reports were not prepared and submitted to the Office of the Prime Minister and MoFPED. \uf0b7 All 14 vehicles controlled by the Hospital had exceeded the recommended 5- years useful life, and 4 of these vehicles had their mileage above the recommended 250,000km, and were therefore due for disposal. \uf0b7 All 14 vehicles were not subjected to annual motor vehicle inspections as stipulated in the Public Service Standing Orders. \uf0b7 The Hospital undertook three (3) construction projects during the year under review without prior permission from KCCA as required of developers under the Physical Planning Act.", null], ["4", "Uganda Aids Commission (UAC) **Opinion** Unqualified", "\uf0b7 The Commission did not undertake an end term review of its five year strategic plan 2015-2020. \uf0b7 The Commission received off budget support of UGX 3,034,834,392 during the year. \uf0b7 The Commission remained with unspent balance of UGX. 0.047 Bn representing an absorption level of 99.5% on GOU funding and UGX 1.439 Bn representing an absorption level of 63.2% on Donor Funding. \uf0b7 I sampled Four (4) outputs worth UGX.7.33Bn, representing 84.0% of the total budget for and Three (3) outputs with a total of fifty nine (59) activities and expenditure worth UGX 2.37bn were insufficiently quantified and One (1) output with a total of eight (8) activities and expenditure worth UGX 4.91 were not quantified at all. \uf0b7 The Commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Commission did not submit quarterly performance reports in time. \uf0b7 Arrears totalling to UGX 76,162,182 remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 The Commission has a dispute over property ownership of the land on Plot Number 213, Sentema Road at Namirembe, Kampala with Church of Uganda. \uf0b7 The Commission did not implement board of survey recommendations in the 2018/2019 board of survey report. \uf0b7 In some procurement, the evaluation committee did not follow the evaluation criteria stated in the solicitation documents contrary to Regulation 7(1) of the PPDA (Evaluation) regulations."], ["5", "Uganda Blood Transfusion Services (UBTS) **Opinion** Unqualified", "\uf0b7 Out of the planned seventy six (76) strategic targets/goals, sixty four (64) targets had been fully achieved, three (3) were partially achieved while nine (9) were not achieved. \uf0b7 Whereas the entity does not budget for collection of NTR, UGX.1,650,000 was collected and remitted to the Treasury during the year under review. \uf0b7 Out of the total receipts of UGX 18.03Bn, UGX 17.67Bn was spent by the entity resulting in an unspent balance of UGX 0.36Bn representing an absorption level of 98%. \uf0b7 None of the seven (7) outputs with a total of forty six (46) activities and expenditure of UGX 13.27Bn sampled for assessment was fully quantified to enable performance assessment. \uf0b7 Six (6) out of the sampled seven (7) outputs with a total of forty four (44) activities and expenditure worth UGX 12.60Bn were insufficiently quantified. That is, out of the 44 activities, twenty nine (29) activities (66%) were fully quantified while fifteen (15) activities (34%) were not clearly quantified to enable performance assessment. \uf0b7 One (1) output with a total of two (2) activities and expenditure worth UGX"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "128", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "0.67Bn was not quantified at all. That is, none of the 2 activities within the output was clearly quantified to enable assessment of performance. \uf0b7 The entity registered an upward trend of 465% in accumulation of domestic arrears between the FYs 2016/2017 (UGX.76,296,521) and 2019/2020 (UGX.430,885,758). In addition, there was no budgetary provision for settlement of the domestic arrears. \uf0b7 Whereas during the 5 year strategic period covering the FYs 2016/17- 2019/2020, the entity planned to procure 22 specially refrigerated vehicles for the regional blood banks to facilitate transport of blood at every blood bank, only five (5) vehicles were procured. \uf0b7 None of the 5 vehicles acquired at a cost of UGX 1,536,337,049 during the 3-year period under review revealed that none of the vehicles was recorded in the assets register. The Asset register was also not duly updated. \uf0b7 None of the 63 vehicles (100%) owned by UBTS was annually inspected to ensure that they were in sound mechanical condition. A service chart was also not maintained for all the vehicles. \uf0b7 55 vehicles had exceeded the recommended 5 years useful life, and their mileage was above the recommended 250,000km and were as such were all due for disposal. \uf0b7 All the 32 drivers employed by the entity had not undertaken additional training, were not appraised for their performance and had not been subjected to annual medical examination to ascertain their fitness status. \uf0b7 Whereas the wall fences of Pearl of Africa Hotel on plots 2E and 7A1-9A1 encroached on UBTS land by 0.043ha and 0.036ha respectively resulting in a total encroachment of 0.079ha, there was no evidence of settlement of this matter by the time of audit.", null], ["6", "China Uganda Friendship Hospital \u2013 Naguru **Opinion** Unqualified", "\uf0b7 The hospital lacked a Management Board to provide strategic guidance on the delivery of its mandate. \uf0b7 The Hospital\u2019s oxygen plant had been malfunctioning for over a year despite the manufacturer\u2019s intervention around March 2020. Whereas the plant was designed to take 2.5 \u2013 3 hours to fill 5 cylinders at ago, it was taking 7 hours by the time of inspection. \uf0b7 Contrary to the commitment control system, the Hospital reported domestic arrears relating to previous financial years to the tune of UGX 464,666,021. I further noted that whereas the arrears brought forward from the FY 2018/19 were UGX.641,315,859, a provision of only UGX.176,649,838 was made in the entity\u2019s approved budget for settlement. \uf0b7 At the time of the audit (June 2020), out of the planned forty five (45) strategic targets, twenty (20) targets had been fully achieved, sixteen (16) were partially achieved while nine (9) were not achieved. \uf0b7 Out of the budgeted NTR of UGX 250,000,000, only UGX 91,082,161 was collected, representing a performance of 36% of the target. \uf0b7 The entity budgeted to receive UGX 9.401Bn out of which UGX 8.361Bn was warranted, resulting in a shortfall of UGX 1.04 Bn which is 11% of the budget. \uf0b7 Out of the ten (10) outputs with a total of thirty one (31) activities and expenditure of UGX 8.021Bn sampled for assessment, five (5) outputs with a total of seventeen (17) activities and expenditure worth UGX 0.657Bn were fully quantified to enable performance assessment. However, four (4) outputs with a total of fourteen (14) activities and expenditure worth UGX 7.188Bn were insufficiently quantified. Out of the fourteen (14) activities, seven (7) activities (50%) were quantified while seven (7) activities (50%) were not clearly quantified to enable assessment of performance. \uf0b7 One (1) output whose activities were not stated had expenditure worth UGX"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "0.67Bn was not quantified at all. That is, none of the 2 activities within the output was clearly quantified to enable assessment of performance. \uf0b7 The entity registered an upward trend of 465% in accumulation of domestic arrears between the FYs 2016/2017 (UGX.76,296,521) and 2019/2020 (UGX.430,885,758). In addition, there was no budgetary provision for settlement of the domestic arrears. \uf0b7 Whereas during the 5 year strategic period covering the FYs 2016/17- 2019/2020, the entity planned to procure 22 specially refrigerated vehicles for the regional blood banks to facilitate transport of blood at every blood bank, only five (5) vehicles were procured. \uf0b7 None of the 5 vehicles acquired at a cost of UGX 1,536,337,049 during the 3-year period under review revealed that none of the vehicles was recorded in the assets register. The Asset register was also not duly updated. \uf0b7 None of the 63 vehicles (100%) owned by UBTS was annually inspected to ensure that they were in sound mechanical condition. A service chart was also not maintained for all the vehicles. \uf0b7 55 vehicles had exceeded the recommended 5 years useful life, and their mileage was above the recommended 250,000km and were as such were all due for disposal. \uf0b7 All the 32 drivers employed by the entity had not undertaken additional training, were not appraised for their performance and had not been subjected to annual medical examination to ascertain their fitness status. \uf0b7 Whereas the wall fences of Pearl of Africa Hotel on plots 2E and 7A1-9A1 encroached on UBTS land by 0.043ha and 0.036ha respectively resulting in a total encroachment of 0.079ha, there was no evidence of settlement of this matter by the time of audit.", null], ["6", "China Uganda Friendship Hospital \u2013 Naguru **Opinion** Unqualified", "\uf0b7 The hospital lacked a Management Board to provide strategic guidance on the delivery of its mandate. \uf0b7 The Hospital\u2019s oxygen plant had been malfunctioning for over a year despite the manufacturer\u2019s intervention around March 2020. Whereas the plant was designed to take 2.5 \u2013 3 hours to fill 5 cylinders at ago, it was taking 7 hours by the time of inspection. \uf0b7 Contrary to the commitment control system, the Hospital reported domestic arrears relating to previous financial years to the tune of UGX 464,666,021. I further noted that whereas the arrears brought forward from the FY 2018/19 were UGX.641,315,859, a provision of only UGX.176,649,838 was made in the entity\u2019s approved budget for settlement. \uf0b7 At the time of the audit (June 2020), out of the planned forty five (45) strategic targets, twenty (20) targets had been fully achieved, sixteen (16) were partially achieved while nine (9) were not achieved. \uf0b7 Out of the budgeted NTR of UGX 250,000,000, only UGX 91,082,161 was collected, representing a performance of 36% of the target. \uf0b7 The entity budgeted to receive UGX 9.401Bn out of which UGX 8.361Bn was warranted, resulting in a shortfall of UGX 1.04 Bn which is 11% of the budget. \uf0b7 Out of the ten (10) outputs with a total of thirty one (31) activities and expenditure of UGX 8.021Bn sampled for assessment, five (5) outputs with a total of seventeen (17) activities and expenditure worth UGX 0.657Bn were fully quantified to enable performance assessment. However, four (4) outputs with a total of fourteen (14) activities and expenditure worth UGX 7.188Bn were insufficiently quantified. Out of the fourteen (14) activities, seven (7) activities (50%) were quantified while seven (7) activities (50%) were not clearly quantified to enable assessment of performance. \uf0b7 One (1) output whose activities were not stated had expenditure worth UGX"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "129", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "0.176Bn but not quantified at all. \uf0b7 I noted that out of the five (5) fully quantified outputs, one (1) output with one (1) activity worth UGX 0.004Bn was fully implemented while four (4) outputs with a total of sixteen (16) activities worth UGX 0.653Bn were partially implemented. Out of the sixteen (16) activities, the entity fully implemented eight (8) activities (50%) while eight (8) activities (50%) were partially implemented. \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, quarterly monitoring reports were not prepared and submitted to the Office of the Prime Minister and MoFPED as required. \uf0b7 The Hospital submitted quarterly performance reports online within the deadline given for submission of the reports.", null], ["7", "National Medical Stores (NMS) **Opinion** Unqualified", "\uf0b7 Note 7 to the financial statements showed a provision for bad debts amounting to UGX 13,532,426,000 which have been outstanding for over ten years. This provision has been disclosed as such for a long time without any evidence of communication to the Minister of Finance to seek the approval of Parliament for its abandonment or evaluation of the recoverability of this the amount. \uf0b7 Management budgeted to receive UGX 33,336,258,498 as revenue from service charges. However, a total of UGX 44,873,380,000 was received which was over the budget amount by 11,537,121,502 (34.6%) from eleven (11) revenue sources. There was no evidence that the additional revenue was presented to the Board for approval and budgetary allocation. \uf0b7 I noted that out of the budgeted revenue of UGX.396,172,215,017 from Treasury, only UGX.388,120,277,901 was warranted resulting into a budget shortfall of UGX.8,051,937,116 representing 2.03%. I further observed that UGX. 387,511,869,634 was spent by the entity resulting in unspent balance of UGX.608,408,267 representing 0.16%. \uf0b7 Out of the planned revenue collection of UGX 280,000,000 from other sources, only UGX 237,268,000 was realized resulting in a shortfall of UGX 42,732,000 representing (15.2%). \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, quarterly monitoring reports were not prepared and submitted to the Office of the Prime Minister and MoFPED. \uf0b7 I noted that the entity submitted quarterly performance reports within the deadline given for submission of the reports. \uf0b7 I noted that items valued at UGX 110,589,018,098 that were expected from development partners were not received by the Corporation. \uf0b7 I reviewed the management of the entity\u2019s fleet during the three (3) financial years: 2017/18-2019/20 and noted that out of a budget of UGX. 1,360,000,000 on acquisition of vehicles from government funding, a sum of UGX. 1,160,000,000 was warranted by Treasury for the purpose, and the Corporation eventually spent UGX. 1,051,507,900. \uf0b7 All the sampled 11 vehicles (100%) controlled by the entity were not subjected to annual inspections as required. \uf0b7 A review of the vehicle allocation to key service centers in the Corporation revealed that some departments or units were not adequately allocated vehicles with only 9 vehicles covering 10 regions and 29 trucks out of the expected 40 covering the entire country. \uf0b7 A review of staff records for a sample of 12 drivers out a total of 52 employed by the Corporation revealed that none (0%) of them had been subjected to annual medical examination. \uf0b7 The Corporation realised and spent a total of UGX. 2,986,894,494 against a vehicle maintenance budget of UGX. 3,540,500,000 for the three (3) FYs"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "0.176Bn but not quantified at all. \uf0b7 I noted that out of the five (5) fully quantified outputs, one (1) output with one (1) activity worth UGX 0.004Bn was fully implemented while four (4) outputs with a total of sixteen (16) activities worth UGX 0.653Bn were partially implemented. Out of the sixteen (16) activities, the entity fully implemented eight (8) activities (50%) while eight (8) activities (50%) were partially implemented. \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, quarterly monitoring reports were not prepared and submitted to the Office of the Prime Minister and MoFPED as required. \uf0b7 The Hospital submitted quarterly performance reports online within the deadline given for submission of the reports.", null], ["7", "National Medical Stores (NMS) **Opinion** Unqualified", "\uf0b7 Note 7 to the financial statements showed a provision for bad debts amounting to UGX 13,532,426,000 which have been outstanding for over ten years. This provision has been disclosed as such for a long time without any evidence of communication to the Minister of Finance to seek the approval of Parliament for its abandonment or evaluation of the recoverability of this the amount. \uf0b7 Management budgeted to receive UGX 33,336,258,498 as revenue from service charges. However, a total of UGX 44,873,380,000 was received which was over the budget amount by 11,537,121,502 (34.6%) from eleven (11) revenue sources. There was no evidence that the additional revenue was presented to the Board for approval and budgetary allocation. \uf0b7 I noted that out of the budgeted revenue of UGX.396,172,215,017 from Treasury, only UGX.388,120,277,901 was warranted resulting into a budget shortfall of UGX.8,051,937,116 representing 2.03%. I further observed that UGX. 387,511,869,634 was spent by the entity resulting in unspent balance of UGX.608,408,267 representing 0.16%. \uf0b7 Out of the planned revenue collection of UGX 280,000,000 from other sources, only UGX 237,268,000 was realized resulting in a shortfall of UGX 42,732,000 representing (15.2%). \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, quarterly monitoring reports were not prepared and submitted to the Office of the Prime Minister and MoFPED. \uf0b7 I noted that the entity submitted quarterly performance reports within the deadline given for submission of the reports. \uf0b7 I noted that items valued at UGX 110,589,018,098 that were expected from development partners were not received by the Corporation. \uf0b7 I reviewed the management of the entity\u2019s fleet during the three (3) financial years: 2017/18-2019/20 and noted that out of a budget of UGX. 1,360,000,000 on acquisition of vehicles from government funding, a sum of UGX. 1,160,000,000 was warranted by Treasury for the purpose, and the Corporation eventually spent UGX. 1,051,507,900. \uf0b7 All the sampled 11 vehicles (100%) controlled by the entity were not subjected to annual inspections as required. \uf0b7 A review of the vehicle allocation to key service centers in the Corporation revealed that some departments or units were not adequately allocated vehicles with only 9 vehicles covering 10 regions and 29 trucks out of the expected 40 covering the entire country. \uf0b7 A review of staff records for a sample of 12 drivers out a total of 52 employed by the Corporation revealed that none (0%) of them had been subjected to annual medical examination. \uf0b7 The Corporation realised and spent a total of UGX. 2,986,894,494 against a vehicle maintenance budget of UGX. 3,540,500,000 for the three (3) FYs"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "130", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "2017/18 to 2019/20. \uf0b7 I noted that out of the sampled 42 vehicles, 21 of these had exceeded the recommended 5 years useful life while 21 had their mileage above the recommended 250,000km, hence were due for disposal.", null], ["8", "Uganda Virus Research Institute (UVRI) **Opinion** Unqualified", "\uf0b7 I observed that out of the Institute\u2019s approved structure of 236 positions, only 85 posts (representing 36%) were filled thereby leaving 151 positions (64%) remained vacant. A further analysis of the top positions in scale U2 and above revealed that out of 12 positions, only 2 (16.7%) were filled and 10 (83.3%) remained vacant. \uf0b7 Whereas Accounting Officers were advised by the PS/ST to prioritize payment of arrears by giving them a first call in the allocation of resources during the budgeting process, I observed that the entity had an outstanding balance of payables to the tune of UGX.409,685,369 as at 30th June 2020, which were incurred during the prior financial year 2018/19. \uf0b7 Whereas the Institute compiled a draft Strategic Plan for the period 2017/18 to 2019/20, I was not availed evidence of approval of the plan. I further noted that at the time of the audit (June 2020), out of the planned six (6) strategic targets/goals, only two (2) targets had been fully achieved, while four (4) were partially achieved."], ["9", "Health Service Commission (HSC) **Opinion** Unqualified", "\uf0b7 Out of the planned 26 strategic objectives to be achieved by the Commission in the strategic plan 2015-2020; 12 were fully achieved while 14 were not achieved. \uf0b7 The Commission remained with unspent balance of UGX. 0.105bn representing an absorption level of 97.7%. \uf0b7 I sampled three (3) outputs worth UGX 6.71Bn, representing 97.7% of the total budget and noted that 1 output with 3 activities worth UGX.5.09Bn was not quantified to enable measurement of performance. \uf0b7 The Commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Arrears totalling to UGX 82,362,144 remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Out of the 79 approved posts for the Commission, only 46 (58%) were filled leaving 33 (42%) posts vacant. Of the 33 vacant posts, 17 (51.5%) were for key positions such as Assistant Commissioner/HRM, Commissioner HRM- Recruitment & Selection systems among others. \uf0b7 The Commission has not recruited 23 key staff for other hospitals due to failure to attract them. \uf0b7 The Commission does not have a mechanism to enforce submission of reports by District Service Commission."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "2017/18 to 2019/20. \uf0b7 I noted that out of the sampled 42 vehicles, 21 of these had exceeded the recommended 5 years useful life while 21 had their mileage above the recommended 250,000km, hence were due for disposal.", null], ["8", "Uganda Virus Research Institute (UVRI) **Opinion** Unqualified", "\uf0b7 I observed that out of the Institute\u2019s approved structure of 236 positions, only 85 posts (representing 36%) were filled thereby leaving 151 positions (64%) remained vacant. A further analysis of the top positions in scale U2 and above revealed that out of 12 positions, only 2 (16.7%) were filled and 10 (83.3%) remained vacant. \uf0b7 Whereas Accounting Officers were advised by the PS/ST to prioritize payment of arrears by giving them a first call in the allocation of resources during the budgeting process, I observed that the entity had an outstanding balance of payables to the tune of UGX.409,685,369 as at 30th June 2020, which were incurred during the prior financial year 2018/19. \uf0b7 Whereas the Institute compiled a draft Strategic Plan for the period 2017/18 to 2019/20, I was not availed evidence of approval of the plan. I further noted that at the time of the audit (June 2020), out of the planned six (6) strategic targets/goals, only two (2) targets had been fully achieved, while four (4) were partially achieved."], ["9", "Health Service Commission (HSC) **Opinion** Unqualified", "\uf0b7 Out of the planned 26 strategic objectives to be achieved by the Commission in the strategic plan 2015-2020; 12 were fully achieved while 14 were not achieved. \uf0b7 The Commission remained with unspent balance of UGX. 0.105bn representing an absorption level of 97.7%. \uf0b7 I sampled three (3) outputs worth UGX 6.71Bn, representing 97.7% of the total budget and noted that 1 output with 3 activities worth UGX.5.09Bn was not quantified to enable measurement of performance. \uf0b7 The Commission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Arrears totalling to UGX 82,362,144 remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 Out of the 79 approved posts for the Commission, only 46 (58%) were filled leaving 33 (42%) posts vacant. Of the 33 vacant posts, 17 (51.5%) were for key positions such as Assistant Commissioner/HRM, Commissioner HRM- Recruitment & Selection systems among others. \uf0b7 The Commission has not recruited 23 key staff for other hospitals due to failure to attract them. \uf0b7 The Commission does not have a mechanism to enforce submission of reports by District Service Commission."], ["10", "Ministry of Health (MoH) **Opinion** Qualified", "\uf0b7 Included in the Ministry\u2019s Statement of Financial Position as at 30th June 2020, are payables amounting to UGX.38.4Bn which include among others, payables to National Drug Authority (NDA) of UGX.5.08Bn and National Medical Stores (NMS) of UGX.2.9Bn. However, there was no reconciliation of the correct debt position between the Ministry and the two entities giving rise to a discrepancy that shows that the ministry\u2019s position is understated to the tune of UGX.29.9Bn. Absence of reconciliation brings into question, the accuracy of the stated payables position. \uf0b7 I noted that funds to the tune of UGX.2.95Bn were irregularly diverted from the activities for which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Diversion of funds is not only contrary to the Public Finance and Management Act 2015, but also negatively affects the delivery of services and negates the purpose of budgeting."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "131", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 Although the Ministry did not budget to collect NTR during the year under review, a total of UGX.459.7Million was collected. Failure to budget for collection of NTR could lead to understatement of revenue at reporting. \uf0b7 There was a shortfall in releases amounting to UGX.3.73Bn representing 1.5% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.63BN representing an absorption level of 96.86%. Failure to obtain all the budgeted revenue and to utilize all the availed funds implies some planned activities were not implemented, which impacts on service delivery. \uf0b7 The Ministry received off-budget financing to a tune of UGX.4.5Bn which was not transferred to the consolidated fund as required by the law. This was attributed to Development Partners\u2019 preference to use their financial systems which do not require returning funds to the UCF at the close of every financial year. \uf0b7 The Ministry received a total of UGX.184.3Bn in cash and donations in-kind to respond to the Covid-19 Pandemic during the year under review. However, shortcomings were observed in the Ministry\u2019s management of the response which included; delayed delivery of procurements, non-certification of supplies by competent authorities, lack of space for expansion of ICUs, inadequate staffing of ICUs, gaps in installation of sleeper tents and construction of border posts, delivery of procurements before approval of the procurement by the contracts committee and/or signing contracts, initiation of procurement without availability of funds, diversion of funds, un- accounted for/doubtful payments, delayed issue of appointment and deployment letters to engaged staff, payment of allowances to individuals without engagement records and failure to absorb funds. \uf0b7 The Ministry reported outstanding payables (Domestic Arrears) totalling to UGX.38.4Bn at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015 which limits accounting officers to avoid committing government beyond the availed resources. In addition, out of the domestic arrears amounting to UGX.42.1Bn brought forward from the prior year, only UGX.228Mn was provided for settlement of these domestic arrears during the year under review. The continued failure to settle such arrears exposes government to a risk of litigation and the attendant costs. \uf0b7 There was delayed constitution of six National Referral Hospitals\u2019 Management Boards implying that these hospitals lacked strategic vision and direction on behalf of the Ministry of Health.", null], ["11", "National Drug Authority (NDA) **Opinion** Unqualified", "\uf0b7 Out of the planned 79 targeted outputs as per the Strategic plan, 48 outputs had been fully achieved; three (3) outputs were partially achieved while 28 outputs were not achieved at all. \uf0b7 Out of the budgeted revenue of UGX 61,414,152,000 for the financial year 2019/20; UGX 63,165,933,000 was actually collected representing a performance of 103%. Further analysis showed that there were shortfalls worth UGX 2,444,615,269 (4%) in various revenues streams. \uf0b7 I observed that the National Drug Authority had a capital expenditure budget of UGX 8,369,400,400 of which UGX 8,297,185,770 (99%) was utilized, leaving unspent funds worth UGX 72,214,630. \uf0b7 However, out of UGX 8,297,185,770 total funds spent, UGX 6,670,827,952 (81%) was incurred on outputs that were not planned for in the 2019/2020 Budget. \uf0b7 I sampled 58 activities with a total of 95 outputs and expenditure worth UGX 43.77Bn representing 85.5% of the total budget and noted that 6 outputs worth UGX 1.14Bn were not quantified to enable measurement of performance. Furthermore, of the 56 activities with 93 outputs worth UGX 42.63Bn assessed; 10 outputs representing 18% were fully implemented; 56 outputs representing 39% were partially implemented while; 27 outputs representing 43% were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 Although the Ministry did not budget to collect NTR during the year under review, a total of UGX.459.7Million was collected. Failure to budget for collection of NTR could lead to understatement of revenue at reporting. \uf0b7 There was a shortfall in releases amounting to UGX.3.73Bn representing 1.5% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.63BN representing an absorption level of 96.86%. Failure to obtain all the budgeted revenue and to utilize all the availed funds implies some planned activities were not implemented, which impacts on service delivery. \uf0b7 The Ministry received off-budget financing to a tune of UGX.4.5Bn which was not transferred to the consolidated fund as required by the law. This was attributed to Development Partners\u2019 preference to use their financial systems which do not require returning funds to the UCF at the close of every financial year. \uf0b7 The Ministry received a total of UGX.184.3Bn in cash and donations in-kind to respond to the Covid-19 Pandemic during the year under review. However, shortcomings were observed in the Ministry\u2019s management of the response which included; delayed delivery of procurements, non-certification of supplies by competent authorities, lack of space for expansion of ICUs, inadequate staffing of ICUs, gaps in installation of sleeper tents and construction of border posts, delivery of procurements before approval of the procurement by the contracts committee and/or signing contracts, initiation of procurement without availability of funds, diversion of funds, un- accounted for/doubtful payments, delayed issue of appointment and deployment letters to engaged staff, payment of allowances to individuals without engagement records and failure to absorb funds. \uf0b7 The Ministry reported outstanding payables (Domestic Arrears) totalling to UGX.38.4Bn at the close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015 which limits accounting officers to avoid committing government beyond the availed resources. In addition, out of the domestic arrears amounting to UGX.42.1Bn brought forward from the prior year, only UGX.228Mn was provided for settlement of these domestic arrears during the year under review. The continued failure to settle such arrears exposes government to a risk of litigation and the attendant costs. \uf0b7 There was delayed constitution of six National Referral Hospitals\u2019 Management Boards implying that these hospitals lacked strategic vision and direction on behalf of the Ministry of Health.", null], ["11", "National Drug Authority (NDA) **Opinion** Unqualified", "\uf0b7 Out of the planned 79 targeted outputs as per the Strategic plan, 48 outputs had been fully achieved; three (3) outputs were partially achieved while 28 outputs were not achieved at all. \uf0b7 Out of the budgeted revenue of UGX 61,414,152,000 for the financial year 2019/20; UGX 63,165,933,000 was actually collected representing a performance of 103%. Further analysis showed that there were shortfalls worth UGX 2,444,615,269 (4%) in various revenues streams. \uf0b7 I observed that the National Drug Authority had a capital expenditure budget of UGX 8,369,400,400 of which UGX 8,297,185,770 (99%) was utilized, leaving unspent funds worth UGX 72,214,630. \uf0b7 However, out of UGX 8,297,185,770 total funds spent, UGX 6,670,827,952 (81%) was incurred on outputs that were not planned for in the 2019/2020 Budget. \uf0b7 I sampled 58 activities with a total of 95 outputs and expenditure worth UGX 43.77Bn representing 85.5% of the total budget and noted that 6 outputs worth UGX 1.14Bn were not quantified to enable measurement of performance. Furthermore, of the 56 activities with 93 outputs worth UGX 42.63Bn assessed; 10 outputs representing 18% were fully implemented; 56 outputs representing 39% were partially implemented while; 27 outputs representing 43% were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "132", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 In my prior year report on the Accounts of NDA, I drew attention to a long outstanding receivables balance from Ministry of Health amounting to UGX 23,959,154,964. This figure has since risen to Ugx.29,972,536,044 by 30th June 2020. Despite frequent reminders to the Ministry, no debt remained outstanding by the time of audit. I however noted that NDA had not considered the necessity to provide for bad debts as required under Section 8.4 (f) of the NDA Financial Management Manual. \uf0b7 I noted that contrary to IAS 16, a total of 17 running motor vehicles were fully depreciated during the year and reflected at zero book value in the statement of financial position. The Authority did not make annual reviews of its expectations with regard to the residual values and useful lives of the vehicles in question. \uf0b7 I noted that the entity procured 23 vehicles in the last three years at a cost of UGX 3.28 Bn. Shortcomings were observed in the Authority\u2019s fleet management which included; all vehicles were recorded without sufficient details as required by the NDA Financial Management Manual, 2016; annual motor vehicle inspections were not conducted and 8 out of 23 drivers did not possess valid driving permits. I also noted that the entity did not have a vehicle maintenance plan and the budget for maintenance over the previous three years was under funded by UGX 0.1 Bn.", null], ["12", "Uganda Cancer Institute **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the Institute; 2 were fully achieved while 3 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.1.68Bn for the financial year 2019/2020, UGX.1.41Bn was collected representing performance of 84% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.65bn representing 1.9% of the budget. Furthermore, the Institute remained with unspent balance of UGX.0.16Bn representing an absorption level of 99.5%. \uf0b7 The institute received off-budget financing which was never paid into the consolidated fund as required by the law to the tune of UGX.568,469,444, GBP 487,669.10 and USD 219,845.29. \uf0b7 I sampled all 16 out-puts with 53 activities worth UGX.33.97Bn representing 100% of the total budget and noted that 10 outputs were fully quantified to enable measurement of performance while 6 outputs were partially quantified. Furthermore, of the 10 quantified outputs worth UGX.27.6Bn assessed with 30 activities, I noted that 6 outputs with 24 activities worth UGX.17.6Bn were fully implemented and the 4 outputs had activities that were partially implemented. \uf0b7 Funds to the tune of UGX.35,496,814 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Shortcomings were observed in the Institutes fleet management which included absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records."], ["13", "Uganda Heart Institute (UHI) **Opinion** Unqualified", "\uf0b7 I noted that out of the planned four (4) strategic targets/goals, Zero (0) targets had been fully achieved, Four (4) were partially achieved while Zero (0) were not achieved at all as summarized in the table below. \uf0b7 Out UGX. 24,468Bn released from Treasury, only UGX.23.391Bn was spent leaving a balance of UGX.1.077Bn unutilized (representing an absorption level of 95.6%). \uf0b7 Out of eleven (11) outputs with a total of Forty (40) activities and expenditure of UGX.23.5Bn sampled for assessment, I noted that Four (4) outputs with a total of twelve (12) activities and expenditure worth UGX 9.82Bn were fully quantified; Four (4) outputs with a total of Seventeen (17) activities and expenditure worth UGX 1.291Bn were insufficiently quantified"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 In my prior year report on the Accounts of NDA, I drew attention to a long outstanding receivables balance from Ministry of Health amounting to UGX 23,959,154,964. This figure has since risen to Ugx.29,972,536,044 by 30th June 2020. Despite frequent reminders to the Ministry, no debt remained outstanding by the time of audit. I however noted that NDA had not considered the necessity to provide for bad debts as required under Section 8.4 (f) of the NDA Financial Management Manual. \uf0b7 I noted that contrary to IAS 16, a total of 17 running motor vehicles were fully depreciated during the year and reflected at zero book value in the statement of financial position. The Authority did not make annual reviews of its expectations with regard to the residual values and useful lives of the vehicles in question. \uf0b7 I noted that the entity procured 23 vehicles in the last three years at a cost of UGX 3.28 Bn. Shortcomings were observed in the Authority\u2019s fleet management which included; all vehicles were recorded without sufficient details as required by the NDA Financial Management Manual, 2016; annual motor vehicle inspections were not conducted and 8 out of 23 drivers did not possess valid driving permits. I also noted that the entity did not have a vehicle maintenance plan and the budget for maintenance over the previous three years was under funded by UGX 0.1 Bn.", null], ["12", "Uganda Cancer Institute **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the Institute; 2 were fully achieved while 3 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.1.68Bn for the financial year 2019/2020, UGX.1.41Bn was collected representing performance of 84% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.65bn representing 1.9% of the budget. Furthermore, the Institute remained with unspent balance of UGX.0.16Bn representing an absorption level of 99.5%. \uf0b7 The institute received off-budget financing which was never paid into the consolidated fund as required by the law to the tune of UGX.568,469,444, GBP 487,669.10 and USD 219,845.29. \uf0b7 I sampled all 16 out-puts with 53 activities worth UGX.33.97Bn representing 100% of the total budget and noted that 10 outputs were fully quantified to enable measurement of performance while 6 outputs were partially quantified. Furthermore, of the 10 quantified outputs worth UGX.27.6Bn assessed with 30 activities, I noted that 6 outputs with 24 activities worth UGX.17.6Bn were fully implemented and the 4 outputs had activities that were partially implemented. \uf0b7 Funds to the tune of UGX.35,496,814 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Shortcomings were observed in the Institutes fleet management which included absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records."], ["13", "Uganda Heart Institute (UHI) **Opinion** Unqualified", "\uf0b7 I noted that out of the planned four (4) strategic targets/goals, Zero (0) targets had been fully achieved, Four (4) were partially achieved while Zero (0) were not achieved at all as summarized in the table below. \uf0b7 Out UGX. 24,468Bn released from Treasury, only UGX.23.391Bn was spent leaving a balance of UGX.1.077Bn unutilized (representing an absorption level of 95.6%). \uf0b7 Out of eleven (11) outputs with a total of Forty (40) activities and expenditure of UGX.23.5Bn sampled for assessment, I noted that Four (4) outputs with a total of twelve (12) activities and expenditure worth UGX 9.82Bn were fully quantified; Four (4) outputs with a total of Seventeen (17) activities and expenditure worth UGX 1.291Bn were insufficiently quantified"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "133", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "while Three (3) outputs with a total of Eleven (11) activities and expenditure worth UGX 12.429Bn were not quantified at all. \uf0b7 My assessment of the extent of delivery of the 4 outputs that were fully quantified revealed that \uf0b7 three (3) outputs with a total of Four (4) activities worth UGX 3.669Bn were fully implemented while one (1) output with a total of eight (8) activities worth UGX 6.151Bn were partially implemented. Out of the eight (8) activities, the entity implemented three (3) (37.5%) activities fully; partially 5 activities (62.5%) while zero (0) (0%) activities remained unimplemented. \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA. In addition, no quarterly monitoring reports were prepared and submitted to the Office of the Prime Minister and MoFPED as required. \uf0b7 I noted that the entity submitted quarterly performance reports within the prescribed timelines. However, my review of the Annual cumulative performance reports and physical inspections/verification of performance revealed cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 Analysis of domestic arrears over the past four years has shown a downward trend of 49.1% between 2016/2017 and 2019/2020 which is commendable. However management did not fully adhere to the commitment control system, which deters the Accounting Officer from committing Government beyond the available resources and as such the Institute reported domestic arrears to the tune of UGX.1,429,802,685 as at 30th June 2020. \uf0b7 A review of the approved budget estimates for the year under review revealed that there was no budget provision for settlement of domestic arrears yet domestic arrears brought forward from the previous year were UGX.2,187,544,539. \uf0b7 I noted that management makes refunds to patients for services paid from collections before banking due to the absence of budgetary provision for the refunds. \uf0b7 In addition, there is no policy that guides how refunds are made which may lead to delays in making refunds or not making refunds at all. \uf0b7 Review of the order and delivery schedules by the National Medical Stores revealed that there were significant delays in delivering ordered supplies resulting into stock-outs and treatment disruptions for patients who cannot afford to buy their requirements.", null], ["14", "East African Public Health Laboratory Networking Project (EAPHLNP) **Opinion** Unqualified", "\uf0b7 Out of the USD 8,641,038.64 which was available during the year under review, a total of only USD 4,536,010.87 was spent resulting into the difference of USD 4,105,027.77 to remain un-utilized by the close of the period. \uf0b7 Out of the 9 operational research proposals which were considered for funding upon receiving clearances from the Institutional Review Boards (IRB) and the Uganda National Council for Science and Technology (UNCST), data collection for only two studies had been completed by 30th June 2020. \uf0b7 There was delayed completion of construction works for the Isolation Centres at Entebbe RRH and Mulago NRH; Satellite Laboratories at Mbale, Mbarara and Arua RRHs; and the TB Treatment Centre at Moroto RRH due to the delayed completion of designs and recruitment of the supervising consultant. \uf0b7 There were contract price variations which were more than the allowed 15% of the original contract price for five contracts due to changes in specifications and introduction of extra works which had not been approved although works were ongoing."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "while Three (3) outputs with a total of Eleven (11) activities and expenditure worth UGX 12.429Bn were not quantified at all. \uf0b7 My assessment of the extent of delivery of the 4 outputs that were fully quantified revealed that \uf0b7 three (3) outputs with a total of Four (4) activities worth UGX 3.669Bn were fully implemented while one (1) output with a total of eight (8) activities worth UGX 6.151Bn were partially implemented. Out of the eight (8) activities, the entity implemented three (3) (37.5%) activities fully; partially 5 activities (62.5%) while zero (0) (0%) activities remained unimplemented. \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA. In addition, no quarterly monitoring reports were prepared and submitted to the Office of the Prime Minister and MoFPED as required. \uf0b7 I noted that the entity submitted quarterly performance reports within the prescribed timelines. However, my review of the Annual cumulative performance reports and physical inspections/verification of performance revealed cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 Analysis of domestic arrears over the past four years has shown a downward trend of 49.1% between 2016/2017 and 2019/2020 which is commendable. However management did not fully adhere to the commitment control system, which deters the Accounting Officer from committing Government beyond the available resources and as such the Institute reported domestic arrears to the tune of UGX.1,429,802,685 as at 30th June 2020. \uf0b7 A review of the approved budget estimates for the year under review revealed that there was no budget provision for settlement of domestic arrears yet domestic arrears brought forward from the previous year were UGX.2,187,544,539. \uf0b7 I noted that management makes refunds to patients for services paid from collections before banking due to the absence of budgetary provision for the refunds. \uf0b7 In addition, there is no policy that guides how refunds are made which may lead to delays in making refunds or not making refunds at all. \uf0b7 Review of the order and delivery schedules by the National Medical Stores revealed that there were significant delays in delivering ordered supplies resulting into stock-outs and treatment disruptions for patients who cannot afford to buy their requirements.", null], ["14", "East African Public Health Laboratory Networking Project (EAPHLNP) **Opinion** Unqualified", "\uf0b7 Out of the USD 8,641,038.64 which was available during the year under review, a total of only USD 4,536,010.87 was spent resulting into the difference of USD 4,105,027.77 to remain un-utilized by the close of the period. \uf0b7 Out of the 9 operational research proposals which were considered for funding upon receiving clearances from the Institutional Review Boards (IRB) and the Uganda National Council for Science and Technology (UNCST), data collection for only two studies had been completed by 30th June 2020. \uf0b7 There was delayed completion of construction works for the Isolation Centres at Entebbe RRH and Mulago NRH; Satellite Laboratories at Mbale, Mbarara and Arua RRHs; and the TB Treatment Centre at Moroto RRH due to the delayed completion of designs and recruitment of the supervising consultant. \uf0b7 There were contract price variations which were more than the allowed 15% of the original contract price for five contracts due to changes in specifications and introduction of extra works which had not been approved although works were ongoing."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "134", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["15", "East African Centre of excellence for skills and tertiary education in bio medical science (ADB support to UCI) **Opinion** Unqualified", "\uf0b7 Out of UGX.57,288,212,000 expected from the Bank and UGX.1,883,264,971 from the Government of Uganda (GoU), a total of UGX. 38,975,389,590 was received from the Bank and UGX. 1,883,264,971 from the GoU resulting into a revenue shortfall of UGX. 18,312,822,410 in respect of external financing by the Bank. \uf0b7 Out of UGX.42,989,947,820 available for spending during the year, only UGX.38,496,345,210 was spent resulting into an unspent balance of UGX.4,493,602,610 at the end of the year."], ["16", "GAVI, The Vaccine Alliance cash grants to Uganda **Opinion** Unqualified", "\uf0b7 I draw attention to Note 6.1 to the Fund Accountability Statement, which describes the basis of accounting. The Fund Accountability Statement is prepared to assist the Ministry to comply with the financial reporting provisions of the Funding Agreement referred to above. As a result, the Fund Accountability Statement may not be suitable for another purpose."], ["17", "Kiruddu National Referral Hospital **Opinion** Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX. 480,000,000 during the year under review, and UGX. 801,955,000 was realized, representing a performance of 167% of the target. \uf0b7 Out of the total receipts for the financial year of UGX 12.083 bn, UGX. 11.972Bn was spent by the entity resulting in an unspent balance of UGX.0.111Bn (representing an absorption level of 99%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Out of the five (5) outputs selected for budget performance assessment with a total of ten (10) activities and expenditure of UGX 10.76bn, I noted that three (3) outputs with a total of six (6) activities and expenditure worth UGX 2,910,000,000 were fully quantified. \uf0b7 Two (2) outputs with a total of four (4) activities and expenditure worth UGX 7,847,186,200 were not quantified at all to enable performance assessment. \uf0b7 Out of the three (3) out puts that were fully quantified with a total of six (6) activities worth UGX 2.91 Bn, only two (2) outputs with a total of three (3) activities worth UGX 1.92 Bn were fully implemented. One (1) output with a total of three (3) activities worth UGX 0.99 Bn was partially implemented. Out of the three (3) activities, the entity implemented one (1) activity 97%, one (1) activity 95% and the other one 57%. \uf0b7 The entity did not prepare and submit annual monitoring plans to MoFPED and NPA as required. However, all the quarterly performance reports were submitted within the stipulated deadlines. I did not note any cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 The Hospital accumulated domestic arrears to the tune of UGX 782,737,660 for various goods and services contrary to the Commitment Control System. \uf0b7 UGX. 239,700,000 which was received from the Ministry of Health to cater for Medical Intern\u2019s allowances under the Results Based Financing component of the Uganda Reproductive Maternal and Child Health Services Improvement Project (URMCHSIP) was omitted from the Statement of Financial Performance and Note 5. In addition, the related expenditure of UGX. 190,874,000 was not recognized in the Statement of Financial Performance. The un-spent balance of UGX.48,826,000 relating to un-paid PAYE on the allowances was also not recognized in the Statement of Financial Position both as a cash balance and as a payable. \uf0b7 Out of the 829 approved posts for the hospital, only 239 (28.8%) were filled leaving 590 (71.2%) posts vacant. I noted that senior positions from U2 and above such as Senior Medical Officers- Special Grade, Consultants and Senior Consultants were the most understaffed with only 16 (12.7%) filled out of the approved 126 positions leaving 110 (87.3%) positions vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["15", "East African Centre of excellence for skills and tertiary education in bio medical science (ADB support to UCI) **Opinion** Unqualified", "\uf0b7 Out of UGX.57,288,212,000 expected from the Bank and UGX.1,883,264,971 from the Government of Uganda (GoU), a total of UGX. 38,975,389,590 was received from the Bank and UGX. 1,883,264,971 from the GoU resulting into a revenue shortfall of UGX. 18,312,822,410 in respect of external financing by the Bank. \uf0b7 Out of UGX.42,989,947,820 available for spending during the year, only UGX.38,496,345,210 was spent resulting into an unspent balance of UGX.4,493,602,610 at the end of the year."], ["16", "GAVI, The Vaccine Alliance cash grants to Uganda **Opinion** Unqualified", "\uf0b7 I draw attention to Note 6.1 to the Fund Accountability Statement, which describes the basis of accounting. The Fund Accountability Statement is prepared to assist the Ministry to comply with the financial reporting provisions of the Funding Agreement referred to above. As a result, the Fund Accountability Statement may not be suitable for another purpose."], ["17", "Kiruddu National Referral Hospital **Opinion** Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX. 480,000,000 during the year under review, and UGX. 801,955,000 was realized, representing a performance of 167% of the target. \uf0b7 Out of the total receipts for the financial year of UGX 12.083 bn, UGX. 11.972Bn was spent by the entity resulting in an unspent balance of UGX.0.111Bn (representing an absorption level of 99%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Out of the five (5) outputs selected for budget performance assessment with a total of ten (10) activities and expenditure of UGX 10.76bn, I noted that three (3) outputs with a total of six (6) activities and expenditure worth UGX 2,910,000,000 were fully quantified. \uf0b7 Two (2) outputs with a total of four (4) activities and expenditure worth UGX 7,847,186,200 were not quantified at all to enable performance assessment. \uf0b7 Out of the three (3) out puts that were fully quantified with a total of six (6) activities worth UGX 2.91 Bn, only two (2) outputs with a total of three (3) activities worth UGX 1.92 Bn were fully implemented. One (1) output with a total of three (3) activities worth UGX 0.99 Bn was partially implemented. Out of the three (3) activities, the entity implemented one (1) activity 97%, one (1) activity 95% and the other one 57%. \uf0b7 The entity did not prepare and submit annual monitoring plans to MoFPED and NPA as required. However, all the quarterly performance reports were submitted within the stipulated deadlines. I did not note any cases where the reported level of performance was inconsistent with the results of my verification. \uf0b7 The Hospital accumulated domestic arrears to the tune of UGX 782,737,660 for various goods and services contrary to the Commitment Control System. \uf0b7 UGX. 239,700,000 which was received from the Ministry of Health to cater for Medical Intern\u2019s allowances under the Results Based Financing component of the Uganda Reproductive Maternal and Child Health Services Improvement Project (URMCHSIP) was omitted from the Statement of Financial Performance and Note 5. In addition, the related expenditure of UGX. 190,874,000 was not recognized in the Statement of Financial Performance. The un-spent balance of UGX.48,826,000 relating to un-paid PAYE on the allowances was also not recognized in the Statement of Financial Position both as a cash balance and as a payable. \uf0b7 Out of the 829 approved posts for the hospital, only 239 (28.8%) were filled leaving 590 (71.2%) posts vacant. I noted that senior positions from U2 and above such as Senior Medical Officers- Special Grade, Consultants and Senior Consultants were the most understaffed with only 16 (12.7%) filled out of the approved 126 positions leaving 110 (87.3%) positions vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "135", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Hospital was allocated a budget of UGX 1,500,000,000 for medicines and Medical supplies for the year under review but consumed medicines worth UGX 1,891,894,689 which was higher than the budgeted amount. Therefore, the budget was not sufficient to cover the vital medicines required to fulfil the mandate of the hospital and as a result, vital medicines were not planned/ordered for during the year. \uf0b7 A number of Hospital equipment like the CT-Scan Machine among others were non-functional at the time of audit inspection. \uf0b7 During the Financial Year 2018/19 MoH through KCCA bought a 49-year Leasehold piece of land measuring approximately 1.012 hectares from Buganda Land Board at a total cost of UGX 538,787,550. In the same year, the MoH transferred UGX 1.450Bn to National Water and Sewerage Corporation (NWSC) for construction of a Wastewater Management System for the Hospital. However, the title to the land had not been passed over to the hospital and works had not commenced by the close of the year under review. In addition, the cost of constructing the plant has risen with the inflation rate from a budget of UGX 2.360 billion for a 300m plant in 2018 to UGX 1.974 billion for a 150m\u00b3 in 2020. \uf0b7 The Hospital did not have a policy on Motor vehicle Management to guide the usage and elimination of theft, losses, wastage and misuse of motor vehicles. \uf0b7 Log books for all the selected five (5) out of the eight (8) vehicles held by the Hospital had either been updated on a weekly basis with journeys made, fuel and maintenance costs or duly certified by an authorizing Officer. \uf0b7 None of the eight (8) Motor vehicles controlled by the Hospital was subjected to the annual inspection as stipulated under the Public Service Standing Orders. One (1) vehicle (12.5%)was under warranty, three (3) vehicles (37.5%) were maintained and in use while the remaining four (4) vehicles (50%) were parked due to lack of vehicle maintenance funds. Repair and service analysis registers were maintained for all the three (3) vehicles maintained during the year. \uf0b7 Only one (1) entitled Officer was allocated a motor vehicle as required by the Public Service Standing Orders. \uf0b7 Whereas all the five (5) drivers employed by the Hospital possessed valid driving permits, none of them was subjected to a medical examination as required by the Standing Orders. \uf0b7 Whereas the PS/ST instructed the PS/Ministry of Health to constitute the Hospital Board of Directors not later than 1st July 2019, the Board had not been constituted by close of the year under review.", null], ["18", "Kawempe National Referral Hospital **Opinion** Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX. 448,000,000 during the year under review, and UGX. 431,865,952 was realized, representing a performance of 96.4% of the target. \uf0b7 Out of the total receipts for the financial year of UGX 10.223 bn, UGX. 10.082Bn was spent by the entity resulting in an unspent balance of UGX.0.141Bn (representing an absorption level of 98.6%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 I noted that all the five (5) outputs selected for budget performance assessment with a total of nine (9) activities and actual expenditure of UGX 3.16bn were fully quantified. This therefore enabled me to assess the Hospital\u2019s performance during the year under review. \uf0b7 Out of the five (5) sampled outputs, three (3) outputs were fully implemented while two (2) were partially implemented. I further noted that out of the planned nine (9) activities under the sampled outputs, four (4) activities representing 44.4% were fully achieved, and five (5) representing"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "136", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "55.5% were partially achieved. \uf0b7 The Hospital did not prepare and submit annual monitoring plans to MoFPED and NPA as required. In addition, quarterly monitoring reports were not submitted to the Office of the Prime Minister and MoFPED. I also noted delays in submission of quarterly performance reports. \uf0b7 The Hospital accumulated domestic arrears to the tune of UGX UGX.365,151,250 for various goods and services contrary to the Commitment Control System. \uf0b7 UGX. 684,880,000 which was received from the Ministry of Health to cater for Medical Intern\u2019s and contract staff allowances under the Results Based Financing component of the Uganda Reproductive Maternal and Child Health Services Improvement Project (URMCHSIP) was omitted from the Statement of Financial Performance. In addition, the related expenditure of UGX.383,289,745 was not recognized in the Statement of Financial Performance. The un-spent balance of UGX.301,590,255 was also not recognized in the Statement of Financial Position. \uf0b7 Whereas the Hospital\u2019s procurement plan for the year under review amounted to UGX.3,052,563,960, it had a provision of only UGX.1,500,000,000 at NMS resulting into underfunding of Essential Medicines and Health Supplies to a tune of UGX.1,552,563,960. This resulted into stock-outs and treatment disruptions for patients who could not purchase the medical prescriptions required. \uf0b7 I reviewed the management of the Hospital\u2019s fleet and noted that the entity did not own any motor vehicle during the year under review. I further noted that the hospital was provided with 5 vehicles from the Ministry of Health and Kampala Capital City Authority (KCCA) on a temporary basis to run its operations. \uf0b7 I noted that out of the approved staff structure of 924 posts, only 321 (35%) were filled leaving 603 (65%) positions vacant. \uf0b7 Whereas the PS/ST instructed the PS/Ministry of Health to constitute the Hospital Board of Directors not later than 1st July 2019, the Board had not been constituted by close of the year under review. \uf0b7 The Hospital had a credit balance of UGX.2,524,848,197 on water A/c No. 2124446 as at 30th June 2020 that was attributed to two credits worth UGX.2,465,268,371 from Mulago Hospital and another source that could not be established. I further noted that during the year, the Hospital consumed 35,745 units of water and was charged water and sewerage services at a rate of UGX.4,980 (VAT inclusive) per unit instead of the government institutional rate of UGX.4,198 (VAT inclusive) per unit. This led to an overcharge of UGX.782 per unit consumed, translating into UGX.55,905,180. However, this state of affairs was not disclosed in the financial statements.", null], ["19", "Uganda National Health Research Organization (UNHRO) - 2018/2019 **Opinion** Unqualified", "\uf0b7 The Organization did not have a governing Board during the year under review, after the term of office for all former members of the Board expired in 2016. Without a Governing Board, oversight functions spelt out for the Board, may not be lawfully executed. \uf0b7 The Organization had not been granted a vote status by the time of audit, despite being granted by the Sessional Parliamentary Committee. As a result, the organization\u2019s financial and operational independence is limited. Although the Sessional Committee had recommended the allocation UGX.2.360 billion to kick start UNHRO operations, no such allocation has been made. \uf0b7 I noted that only 12 positions out of the approved 26 positions, as per the Organizational Structure in the Scheme of Service of April 2011, had been filled resulting into a staffing gap of 14 positions by the time of audit. Such gaps negatively impact on the capacity of the Organisation to execute its"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "137", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "mandate.", null], ["20", "Uganda National Health Research Organization (UNHRO) - 2017/2018 **Opinion** Unqualified", "\uf0b7 The Organization did not have a governing Board during the year under review, after the term of office for all former members of the Board expired in 2016. Without a Governing Board, oversight functions spelt out for the Board, may not be lawfully executed. \uf0b7 The Organization had not been granted a vote status by the time of audit, despite being recommended by the Sessional Parliamentary Committee. As a result, the organization\u2019s financial and operational independence is limited. Although the Sessional Committee had recommended the allocation UGX.2.360 billion to kick start UNHRO operations, no such allocation has been made. \uf0b7 I noted that only 12 positions out of the approved 26 positions, as per the Organizational Structure in the Scheme of Service of April 2011, had been filled resulting into a staffing gap of 14 positions by the time of audit. Such gaps negatively impact on the capacity of the Organisation to execute its mandate."], ["", "**WORKS AND TRANSPORT SECTOR**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "mandate.", null], ["20", "Uganda National Health Research Organization (UNHRO) - 2017/2018 **Opinion** Unqualified", "\uf0b7 The Organization did not have a governing Board during the year under review, after the term of office for all former members of the Board expired in 2016. Without a Governing Board, oversight functions spelt out for the Board, may not be lawfully executed. \uf0b7 The Organization had not been granted a vote status by the time of audit, despite being recommended by the Sessional Parliamentary Committee. As a result, the organization\u2019s financial and operational independence is limited. Although the Sessional Committee had recommended the allocation UGX.2.360 billion to kick start UNHRO operations, no such allocation has been made. \uf0b7 I noted that only 12 positions out of the approved 26 positions, as per the Organizational Structure in the Scheme of Service of April 2011, had been filled resulting into a staffing gap of 14 positions by the time of audit. Such gaps negatively impact on the capacity of the Organisation to execute its mandate."], ["", "**WORKS AND TRANSPORT SECTOR**", ""], ["1", "Ministry of Works and Transport (MoWT) **Opinion** Unqualified", "\uf0b7 The Ministry hired a consultant to undertake an evaluation of the previous strategic plan (2017/2018-2019/2020) and to prepare a Strategic plan for the years 2020/2021-2014/2025 for six months beginning July 2020. By 31st December 2020, consultancy had only achieved one objective out of four assignment objectives. \uf0b7 Out of the budgeted NTR of UGX.12bn for the financial year 2019/2020only UGX.7.16bn was collected, representing a performance of 60% of the target. I also noted a decline in the NTR collections, from the previous year amount of UGX.8.4bn to UGX.7.16bn in the current year, resulting into a 15% decline in NTR realization. \uf0b7 The entity budgeted to receive UGX.1.656bn out of which UGX.841.68bn was released, resulting in a shortfall of UGX.815bn representing 51% performance. \uf0b7 Out of the eighteen (18) sampled outputs with a total of seventy nine (79) activities and expenditure of 681.2bn for assessment, I reviewed the extent of quantification of outputs and activities and noted that fifty five (55) activities had clear set targets to enable assessment of performance while twenty four (24) activities lacked targets. \uf0b7 I noted that out of the seventy nine (79) activities, thirty (30) were fully achieved; thirty one (31) were partially achieved; ten (10) were not achieved and for the eight (8) I was not able to confirm as they lacked the necessary supporting documentation in terms of monitoring reports and any other evidence for what had been done. \uf0b7 I noted that the entity\u2019s performance reporting was incomplete, as the quarterly performance reports were unavailable to support the annual performance report provided. \uf0b7 The Ministry effected payments worth UGX,450,509,603 in respect of unbudgeted for domestic arrears in the year under review contrary to the budget provisions. \uf0b7 Comparison of the budgets with the actual vehicle fleet funding revealed a shortfall of UGX.3,680,873,997 (40%) implying that the entity could not procure the necessary vehicles and this impacted on service delivery. \uf0b7 There was however no evidence of regular inspection and reconciliation of vehicles in the assets register. \uf0b7 MoWT did not have a policy on Motor vehicle Management to guide the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "138", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "usage of motor vehicles, this is in addition to absence of a standardized fleet management policy by Government as the different aspects of Government vehicles are managed through different policies cited in various government documents such as the Uganda Public Service Standing Orders 2010, the Public Procurement and Disposal Act, 2014 and Treasury Instructions, 2017. \uf0b7 Out of 402 vehicles the assets register, 262 vehicles had exceeded the recommended 5 years useful life, and 144 of these vehicles had their mileage above the recommended 250,000km, hence were all due for disposal. \uf0b7 I noted that out of a proposed budget of UGX 20bn for the verified PAPS for the Bukasa Port during the financial year, only UGX 500million representing 3% was approved in the approved annual estimates for the year under review. I also noted delayed payment of PAPs which necessitate revaluation, ultimately delaying the Project. \uf0b7 Out of the approved budget of UGX 20bn for compensation of PAPs on the Standard Gauge Railway (SGR) Project, SGR received UGX 19.3 bn, leading to a shortfall of UGX 0.7bn. A total of UGX 16.7bn was spent. The funding and expenditure did not match the approved plans and budget for this critical railway Project. I also noted that the valuation process for land and properties was not undertaken timely in accordance with the compensation guidelines; there were considerable delays in the responses and final approvals to valuations of PAPs compensations from CGV\u2019s office. I also observed inconsistencies in the CGV\u2019s approved value of PAPs\u2019 properties and those in Surveyor assessment forms, for example, from the sample taken, 3 out of the 26 PAPs had their land undervalued by a total of UGX 23,038,164.50 and land for 11 PAPs was overvalued by UGX 399,424,654. \uf0b7 I noted that most of the projects carried out by Mountain Elgon Labour Based Training College (MELTC) had expenditure above the allocated funds while others did not exhaust the allocated funds. \uf0b7 I noted that the East African Civil Aviation Academy (EACAA) is being financed by the Government of Uganda and operating without any formal legal framework.", null], ["2", "Multinational Lake Victoria Maritime Communications and Transport (MLVMCT) Project **Opinion** Unqualified", "\uf0b7 The Project did not have an approved log frame to spell out its key activities over its life, the implementation timelines for each key activity, the estimated costs of the each key activity, expected key outputs and/or performance indicators and the monitoring and evaluation methodology of project activities. \uf0b7 There were therefore significant project delays that are likely to adversely affect implementation. The loan disbursement and project implementation was at 7.9% compared to the overall project budget of USD$.14,396,100 in the Project second year of implementation."], ["3", "Uganda Railways Corporation (URC) **Opinion** Qualified", "\uf0b7 I noted that the Corporation had un-supported loans from foreign Governments amounting to UGX.16,511,595,000. Similarly, interest payable amounting to UGX.9,511,880,000 was reported as outstanding without the necessary supporting documentation. \uf0b7 I further noted that the corporation reported unsupported sundry creditors and other trade receivables of UGX.9,753,781,407 and UGX.11,217,376,390 respectively. \uf0b7 I noted that the Corporation had partially implemented all the five strategic objectives despite this being the second last year of implementation of the strategic plan. \uf0b7 I noted shortfalls in NTR collections and Government releases of UGX.86Bn (86% of target) and 45.7Bn (15% of the target) respectively. \uf0b7 I sampled 10 outputs with 35 activities worth UGX.9.3Bn and noted that 5 outputs with 18 activities were fully quantified, 3 outputs with 15 activities"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "usage of motor vehicles, this is in addition to absence of a standardized fleet management policy by Government as the different aspects of Government vehicles are managed through different policies cited in various government documents such as the Uganda Public Service Standing Orders 2010, the Public Procurement and Disposal Act, 2014 and Treasury Instructions, 2017. \uf0b7 Out of 402 vehicles the assets register, 262 vehicles had exceeded the recommended 5 years useful life, and 144 of these vehicles had their mileage above the recommended 250,000km, hence were all due for disposal. \uf0b7 I noted that out of a proposed budget of UGX 20bn for the verified PAPS for the Bukasa Port during the financial year, only UGX 500million representing 3% was approved in the approved annual estimates for the year under review. I also noted delayed payment of PAPs which necessitate revaluation, ultimately delaying the Project. \uf0b7 Out of the approved budget of UGX 20bn for compensation of PAPs on the Standard Gauge Railway (SGR) Project, SGR received UGX 19.3 bn, leading to a shortfall of UGX 0.7bn. A total of UGX 16.7bn was spent. The funding and expenditure did not match the approved plans and budget for this critical railway Project. I also noted that the valuation process for land and properties was not undertaken timely in accordance with the compensation guidelines; there were considerable delays in the responses and final approvals to valuations of PAPs compensations from CGV\u2019s office. I also observed inconsistencies in the CGV\u2019s approved value of PAPs\u2019 properties and those in Surveyor assessment forms, for example, from the sample taken, 3 out of the 26 PAPs had their land undervalued by a total of UGX 23,038,164.50 and land for 11 PAPs was overvalued by UGX 399,424,654. \uf0b7 I noted that most of the projects carried out by Mountain Elgon Labour Based Training College (MELTC) had expenditure above the allocated funds while others did not exhaust the allocated funds. \uf0b7 I noted that the East African Civil Aviation Academy (EACAA) is being financed by the Government of Uganda and operating without any formal legal framework.", null], ["2", "Multinational Lake Victoria Maritime Communications and Transport (MLVMCT) Project **Opinion** Unqualified", "\uf0b7 The Project did not have an approved log frame to spell out its key activities over its life, the implementation timelines for each key activity, the estimated costs of the each key activity, expected key outputs and/or performance indicators and the monitoring and evaluation methodology of project activities. \uf0b7 There were therefore significant project delays that are likely to adversely affect implementation. The loan disbursement and project implementation was at 7.9% compared to the overall project budget of USD$.14,396,100 in the Project second year of implementation."], ["3", "Uganda Railways Corporation (URC) **Opinion** Qualified", "\uf0b7 I noted that the Corporation had un-supported loans from foreign Governments amounting to UGX.16,511,595,000. Similarly, interest payable amounting to UGX.9,511,880,000 was reported as outstanding without the necessary supporting documentation. \uf0b7 I further noted that the corporation reported unsupported sundry creditors and other trade receivables of UGX.9,753,781,407 and UGX.11,217,376,390 respectively. \uf0b7 I noted that the Corporation had partially implemented all the five strategic objectives despite this being the second last year of implementation of the strategic plan. \uf0b7 I noted shortfalls in NTR collections and Government releases of UGX.86Bn (86% of target) and 45.7Bn (15% of the target) respectively. \uf0b7 I sampled 10 outputs with 35 activities worth UGX.9.3Bn and noted that 5 outputs with 18 activities were fully quantified, 3 outputs with 15 activities"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "139", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "were insufficiently quantified, while 2 outputs with a total of 2 activities were not quantified at all. Out of the 5 fully quantified outputs, 1 output with 2 activities worth UGX 0.507Bn was partially implemented; while 4 outputs with a total of 16 activities were not implemented at all. \uf0b7 I noted that most of the planned outputs in the annual cumulative performance reports were reported in generic form; thus making proper assessment of performance difficult. \uf0b7 I noted that the Corporation did not assess for impairment of the assets despite the existence of impairment indicators; thus overstating non-current assets and understating expenditure. In addition, the corporation had long outstanding receivables to a tune of UGX 1,005,358,000 relating to withholding Tax (WHT); casting doubt on its recoverability. \uf0b7 I also noted unauthorized excess expenditure to a tune of UGX.4,432,928,474; over and above the budgeted amount of UGX.3,515,000,000. \uf0b7 The corporation lacked land titles for land worth UGX 91,832,636,500 as evidence of URC\u2019s right to own and use the property and as a result individuals and institutions have encroached on; and unlawfully put up developments on URC Land. \uf0b7 I noted that there was no orderly system to keep track of the recovered exhibits of the meter gauge equipment. \uf0b7 Out of the 48 locomotives of the Corporation, only 11 locomotive engines were found in the asset register. I further noted that no inventory lists for the locomotives were maintained showing status of operation, engine capacities and location. \uf0b7 I noted that there were no fuel registers for the locomotives; and neither did the corporation maintain logbooks for each vehicle, and locomotive. There was also inadequate allocation of vehicles within departments and units. \uf0b7 The corporation incurred excess spending on maintenance to a tune of UGX.43,841,165 over two financial years. I noted an increasing trend in maintenance expenditure. \uf0b7 I noted that 419 additional positions had been created by management with no regard to the approved establishment and without approval of the board. Additionally, 46 staff that had attained the mandatory retirement age were still on the URC payroll. \uf0b7 I noted excess expenditure of UGX.5,217,957,285 on wages and salaries, over and above the budgeted amounts of UGX.4,509,000,000. \uf0b7 I noted that there is no Memorandum of understanding (MoU) between Uganda Railway Corporation (URC) and the Uganda Police for the terms and conditions/ operations on which they are supposed to be supporting the Corporation. \uf0b7 Procurements worth UGX.2,088,434,541 were awarded to suppliers who did not meet the qualification criteria.", null], ["4", "Civil Aviation Authority **Opinion** Qualified", "\uf0b7 A total of UGX 93,398,362,595 was outstanding in arrears of unremitted rental space with eleven Government arrears for over two years. In addition, UCAA did not have any tenancy agreements with these Government bodies specifying the terms and conditions of tenancy. \uf0b7 UGX 38,000,000,000 was spent on this activity and recognized in the financial statements. Management explained that UCAA had undertaken the rehabilitation on behalf of Government and UCAA was expecting the amount to be reimbursed by the Ministry of Defence. In line with my report of the previous year 2018/2019, Management did not provide evidence that Government has made a commitment to reimburse the amount. \uf0b7 The Authority\u2019s financial statements revealed trade and other payables of UGX 12,367,293,000 However, trade creditors\u2019 aging report as at 30th June"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["Sn", "SECTOR AND ENTITY AGRICULTURE SECTOR", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "140 \n2020 indicated outstanding trade creditors of UGX 11,656,131,129, leading to a misstatement of the creditors by UGX 711,161,871. The misstatement may lead the users to making sub optimal decisions. In addition, of the outstanding UGX 11,656,131,129; UGX 9,773,326,309 (83.8%) was beyond 60 days. Delay to settle trade creditor\u2019s results in reputation damage to the Authority and may also lead to interest charges on the unpaid invoices.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}]], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Review of the trial balance for the period ended 30th June 2020, revealed that the Authority collected UGX 366,660,839 as revenue from aircraft licences. However, from the consolidated quarter reports and re- computation done, it was established that a sum of UGX 131,929,088 was reported as revenue arising from the different aircraft licences. This left UGX 234,731,751 unsupported.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- UGX 693,994,495 advanced to staff to undertake various activities remained unaccounted for. I was unable to ascertain whether the funds were expended on the intended activities.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}]], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that at the time of the audit (June 2020), out of the planned eight (8) strategic targets/goals, no target had been fully achieved.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- The entity budgeted to collect revenue amounting to UGX 265bn during the year under review. Out of this, UGX 204.73bn was collected, representing a performance of 77.3% of the target. Out of the total receipts for the financial year of UGX 204.73, UGX. 198.36 was spent by the entity resulting in an unspent balance of UGX 6.7Bn representing an absorption level of 97%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}]], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of the 71 outputs with expenditure of UGX 55.8Bn sampled for assessment, I noted that: Twenty-nine (29) outputs with a total of thirty- seven (37) activities and expenditure worth UGX 41.8Bn were fully quantified; Twelve (12) outputs with a total of seventy-four (74) activities and expenditure worth UGX 4.9Bn were insufficiently quantified, and; Thirty (30) outputs with a total of thirty-three (33) activities and expenditure worth UGX 9.1Bn were not quantified at all.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- Out of twenty-nine (29) out puts that were fully quantified with a total of thirty-seven(37 activities worth UGX 41.8Bn, I noted that: Three (3) outputs with a total of six (6) activities worth UGX 38.7Bn were fully implemented; Two (2) outputs with a total of seven (7) activities worth UGX 0.126Bn were partially implemented, and; Twenty four (24) outputs with a total of twenty- activity (20) activities worth 3Bn were not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Funds to the tune of UGX 1,290,000,000 were irregularly diverted from the activities on which they were budgeted and spent on other activities contrary to based practices. Mischarge/diversion of funds impacts on the implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}]], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- UCAA had outstanding trade receivables amounting to UGX 143,827,816,623 of which 69% had exceeded 90 days and provisions had been made for them.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- Prime Media advertising agency\u2019s outstanding balance payable to UCAA from advertising space increased by UGX 749,196,414 to UGX 4,549,196,414 by 30th June 2020. In addition, the amount outstanding from the previous year of UGX.3,800,000,000, remained uncollected throughout the FY 2019/2020.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}]], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- UCAA did not realize budgeted Aeronautical revenue to a tune of UGX. 59,740,719,658. The under-collection constituted 25% of the UCAA total budget.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- A Government delegation renegotiated the terms of the financing agreement for the US$200m loan on upgrading and expansion of Entebbe International Airport with Exim Bank. The renegotiated terms were to be formalized into an addendum agreement. However, the addendum to the contract terms had not been made by the time of this audit.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- The Authority undertook works for a Security Search Park, Shelter and Road", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n141", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}]], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "at EIA, executed by IBB International at a contract price of UGX 4,716,479,582. The Project which was first committed in 2013/2014 remained incomplete and dormant despite expenditure of UGX.3,792,124,901 already incurred. \uf0b7 I noted that all motor vehicles acquisitions though planned, had excessive delays in procurement process making it difficult to align the actual acquisitions to the planned acquisitions in a given year. \uf0b7 The Authority did not have an approved policy and guidelines for fleet management. I also noted that the Authority did not have any standardization guidelines set out in their draft Fleet Management Policy. \uf0b7 The annual average vehicle maintenance cost per vehicle increased by UGX 4,432,429 (40%) from UGX 11,075,875 in FY 2017/18 to UGX 15,508,304 in FY 2019/2020. This signifies high cost of vehicle maintenance. \uf0b7 The Authority was making payments (withdrawals) from the collection accounts in Orient Bank, instead of transferring the funds to be spent from the operational accounts. Accordingly, UGX 20,163,664,339 was spent from the Orient shilling collection account and UGX 3,162,568,065 was spent from the Orient dollar collection account. \uf0b7 Whereas Vivo Energy, Total Ltd and Mogas provided jet fuel to the aircrafts for which the Authority charges 5 cents per US gallon uplifted, UCCA did not have any concession agreements with these Fuel operators as required. \uf0b7 I noted that procurements worth UGX 4,114,939,383 were not in the annual procurement plan and had not been budgeted for. \uf0b7 UGX 3,037,247,829 was paid out to several suppliers using direct procurement method instead of open bidding in contravention of the procurement guidelines.", null], ["5", "Uganda National Roads Authority (UNRA) **Opinion** Qualified", "\uf0b7 Receivables totaling to UGX 604,835,635,481 relating to Development and maintenance projects were reported in the financial statements for the year. However, contracts and receivables ledgers were improperly maintained or not maintained for some of the road projects. I was unable to confirm the accuracy and completeness of the figures reported for the advances and recoveries therefrom. \uf0b7 Expenditure totaling to UGX 289,157,979,077 (UGX 288,713,825,335 from UNRA TSSA and UGX444,153,742 from UNRA Road Funds) was charged on budget lines to fund activities that were not planned for without authority. The practice undermines the budgetary process and the intensions of the appropriating authority as funds are not utilized for the intended purpose. \uf0b7 UNRA did undertake the end line evaluation of its strategic plan. \uf0b7 I noted that at the time of the audit (June 2020), out of the planned eight (8) strategic targets/goals, no target had been fully achieved. \uf0b7 UNRA projected to collect NTR amounting to UGX 12bn. Out of this, only UGX 2,634,160,774 was collected, representing a performance of 22% of the target. I also noted a decline of 72.5% in the NTR collected the previous year of UGX 9,586,629,574 to UGX. 2,634,160,774. \uf0b7 The entity had an approved budget of UGX. 4,019,068,912,990 during the year. However, UGX.2,677,574,546,630 (66.6%) was warranted resulting in a budget shortfall of UGX.1,341,494,366,360, which affected implementation of planned activities. Out of the total receipts for the financial year of UGX. 2,677,574,546,630, the Authority spent UGX. 2,279,371,610,152 representing an absorption level of 85.1% leaving unspent balances of UGX.398,202,936,478. \uf0b7 Out of the 16 outputs with expenditure of UGX.962.438bn sampled for assessment with sixty three (63) activities, I noted that fifty nine (59) activities had clear set targets to enable assessment of performance while four (4) activities lacked targets. I also noted that out of the sixty-three (63)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "at EIA, executed by IBB International at a contract price of UGX 4,716,479,582. The Project which was first committed in 2013/2014 remained incomplete and dormant despite expenditure of UGX.3,792,124,901 already incurred. \uf0b7 I noted that all motor vehicles acquisitions though planned, had excessive delays in procurement process making it difficult to align the actual acquisitions to the planned acquisitions in a given year. \uf0b7 The Authority did not have an approved policy and guidelines for fleet management. I also noted that the Authority did not have any standardization guidelines set out in their draft Fleet Management Policy. \uf0b7 The annual average vehicle maintenance cost per vehicle increased by UGX 4,432,429 (40%) from UGX 11,075,875 in FY 2017/18 to UGX 15,508,304 in FY 2019/2020. This signifies high cost of vehicle maintenance. \uf0b7 The Authority was making payments (withdrawals) from the collection accounts in Orient Bank, instead of transferring the funds to be spent from the operational accounts. Accordingly, UGX 20,163,664,339 was spent from the Orient shilling collection account and UGX 3,162,568,065 was spent from the Orient dollar collection account. \uf0b7 Whereas Vivo Energy, Total Ltd and Mogas provided jet fuel to the aircrafts for which the Authority charges 5 cents per US gallon uplifted, UCCA did not have any concession agreements with these Fuel operators as required. \uf0b7 I noted that procurements worth UGX 4,114,939,383 were not in the annual procurement plan and had not been budgeted for. \uf0b7 UGX 3,037,247,829 was paid out to several suppliers using direct procurement method instead of open bidding in contravention of the procurement guidelines.", null], ["5", "Uganda National Roads Authority (UNRA) **Opinion** Qualified", "\uf0b7 Receivables totaling to UGX 604,835,635,481 relating to Development and maintenance projects were reported in the financial statements for the year. However, contracts and receivables ledgers were improperly maintained or not maintained for some of the road projects. I was unable to confirm the accuracy and completeness of the figures reported for the advances and recoveries therefrom. \uf0b7 Expenditure totaling to UGX 289,157,979,077 (UGX 288,713,825,335 from UNRA TSSA and UGX444,153,742 from UNRA Road Funds) was charged on budget lines to fund activities that were not planned for without authority. The practice undermines the budgetary process and the intensions of the appropriating authority as funds are not utilized for the intended purpose. \uf0b7 UNRA did undertake the end line evaluation of its strategic plan. \uf0b7 I noted that at the time of the audit (June 2020), out of the planned eight (8) strategic targets/goals, no target had been fully achieved. \uf0b7 UNRA projected to collect NTR amounting to UGX 12bn. Out of this, only UGX 2,634,160,774 was collected, representing a performance of 22% of the target. I also noted a decline of 72.5% in the NTR collected the previous year of UGX 9,586,629,574 to UGX. 2,634,160,774. \uf0b7 The entity had an approved budget of UGX. 4,019,068,912,990 during the year. However, UGX.2,677,574,546,630 (66.6%) was warranted resulting in a budget shortfall of UGX.1,341,494,366,360, which affected implementation of planned activities. Out of the total receipts for the financial year of UGX. 2,677,574,546,630, the Authority spent UGX. 2,279,371,610,152 representing an absorption level of 85.1% leaving unspent balances of UGX.398,202,936,478. \uf0b7 Out of the 16 outputs with expenditure of UGX.962.438bn sampled for assessment with sixty three (63) activities, I noted that fifty nine (59) activities had clear set targets to enable assessment of performance while four (4) activities lacked targets. I also noted that out of the sixty-three (63)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "142 \nactivities, twenty-eight (28) were fully achieved; fourteen (14) were partially achieved; and eighteen (18) were not achieved. \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}]], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that funds earmarked for the selected outputs to the tune of UGX 291,423,741,550 were irregularly mischarged from the activities for which it was budgeted and spent on other activities.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Domestic arrears paid during the year totalled to UGX.472,810,845,128 resulting in unappropriated expenditure of UGX452,810,845,128. There was also no evidence that supplementary funding was obtained to settle the outstanding domestic arrears.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- There were shortfalls of UGX.3,090,983,562 (27%) in funding for vehicle purchases for three years, 2017/18-2019/20 implying that the entity could not procure all the vehicles as planned, which may negatively impact on its operations.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}]], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- UNRA acquired two (2) vehicles at a total cost of UGX 677,849,549 during the FY 2019/20 using GoU funds in contravention to the Government ban on procurement of vehicles. Out of the 38 vehicles procured two (2) motor vehicles purchased in the FY 2019/2020 with a total cost of UGX. 677,849,549 were not in the annual work plan and procurement plan.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- I noted that all vehicles acquired over the 3 years under review were not captured in the fixed assets module of the GFMIS. All the vehicles acquired at a cost of UGX. 8,150,862,854 over the period under review were not posted onto the Asset Management module.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}]], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of the vehicle maintenance budget for the two (2) FYs 2018/2019 and 2019/2020 of UGX 4,000,000,000 UNRA realised and spent a total of UGX. 3,479,899,701 reflecting a funding shortfall to the tune of UGX.520,100,299, which is 13% of the budgeted vehicle maintenance funds. The annual average vehicle maintenance cost per vehicle increased from UGX.7,408,635 in FY 2018/19 to UGX.8,409,090 in FY 2019/20.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of 395 vehicles in the assets register, 341 vehicles had exceeded the recommended 5 years useful life, and 170 of these vehicles had their mileage above the recommended 250,000km, hence were all due for disposal.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- UNRA made payments amounting to UGX 7,309,410,300 that arose out of penalties for the court cases and interest on delayed payments of advances and IPCs invoices from various contractors.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Two major road projects, Kampala Flyover Project (KFOP) and the Kampala Northern Bypass Phase II (KNBP) have dragged on for a long time, since 4th May 2019 and 14th July 2014 respectively. By end of September 2020 the progress of physical works on KFOP was estimated to be at 4.94% and the total contract time that had elapsed was 53.2%. For KNBP the progress of physical works was estimated to be 77.4% and the construction had been planned to take 36 month (3years) has so far taken 78 months (6 and half years), which was a time lapse of 217% and still on-going.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Inadequate feasibility studies during planning and design led to the escalation of costs on Nakalama- Tirinyi-Mbale Road. The time the project was at 67% completion (financial completion), the executed quantities for items in the BOQ like earthworks, compaction, rock fill, materials like crushed stone, labour and others exceeded the planned quantities some by over 200%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The contract for rehabilitation of Hima Katunguru road by China Railway No 3 Engineering group expired on 22nd Sept 2019, but the contractor completed the works on 6th Nov 2019 and liquidated damages amounting to UGX 1,873,318,398 as a result of delay in works completion were not charged to the contractor.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- Several projects were initiated without adequate planning and timely design review. This translated into major design changes during implementation,", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n143", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}]], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", null], ["6", "UNRA Masaka Bukakata Project **Opinion** Unqualified", "\uf0b7 Out of a total of UGX 298,702,781 released to support the Project Implementation Unit (PIU), only UGX50,032,011 (17.5%) was utilized. This was due to the delayed recruitment of staff for the PIU. \uf0b7 There were significant delays in commencement of Project activities. According to the loan agreement the project was expected to commence by July 2013. However review of the project documents revealed that the project commenced in January 2019. This was over 6 years after the initial loan agreement was signed with BADEA and OFID. \uf0b7 Slow physical progress of works was observed. The implementation of the project was planned at 1.69% of actual works. However by 30th June 2019 actual progress was stated to be at 0.25% recording a slippage of 1.44% of total works. \uf0b7 Out of 1,282 PAPs compensated with land approx. 341.7162 Acres, none of the titles had been transferred to Government, that is; neither to the names of Uganda National Roads Authority nor to Uganda Land Commission. \uf0b7 Some PAPs were compensated for untitled land, majorly in cases of customary land ownership. Management did not obtain titles, which makes transfer of ownership difficult."], ["7", "North Eastern Road Corridor Asset Management Project (NERAMP) **Opinion** Unqualified", "\uf0b7 I observed significant delays in Project implementation. As at 30th June 2020, total disbursements to the project amounted to USD 29,610,000 (XDR 20,683,343) which represents 13% of the signed loan amount of XDR 157,600,000. It should be noted that more than half of the project implementation period has elapsed. The level of project implementation is very low which could affect timely completion of planned activities. The delays may result into extension of Project implementation period and associated costs of servicing the loan. \uf0b7 There was low absorption of Project funds. During the financial year ended 30th June 2020, a total of USD 9,590,500 was budgeted to be spent on the Project but only USD 1,570,436.67 was utilised. This represents a low budget absorption rate of only 16.37% during the year audited. The Project may suffer from systemic value for money losses resulting from delays in implementation. The delays may also lead to increased administration costs and delayed service delivery as a result of project extensions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", null], ["6", "UNRA Masaka Bukakata Project **Opinion** Unqualified", "\uf0b7 Out of a total of UGX 298,702,781 released to support the Project Implementation Unit (PIU), only UGX50,032,011 (17.5%) was utilized. This was due to the delayed recruitment of staff for the PIU. \uf0b7 There were significant delays in commencement of Project activities. According to the loan agreement the project was expected to commence by July 2013. However review of the project documents revealed that the project commenced in January 2019. This was over 6 years after the initial loan agreement was signed with BADEA and OFID. \uf0b7 Slow physical progress of works was observed. The implementation of the project was planned at 1.69% of actual works. However by 30th June 2019 actual progress was stated to be at 0.25% recording a slippage of 1.44% of total works. \uf0b7 Out of 1,282 PAPs compensated with land approx. 341.7162 Acres, none of the titles had been transferred to Government, that is; neither to the names of Uganda National Roads Authority nor to Uganda Land Commission. \uf0b7 Some PAPs were compensated for untitled land, majorly in cases of customary land ownership. Management did not obtain titles, which makes transfer of ownership difficult."], ["7", "North Eastern Road Corridor Asset Management Project (NERAMP) **Opinion** Unqualified", "\uf0b7 I observed significant delays in Project implementation. As at 30th June 2020, total disbursements to the project amounted to USD 29,610,000 (XDR 20,683,343) which represents 13% of the signed loan amount of XDR 157,600,000. It should be noted that more than half of the project implementation period has elapsed. The level of project implementation is very low which could affect timely completion of planned activities. The delays may result into extension of Project implementation period and associated costs of servicing the loan. \uf0b7 There was low absorption of Project funds. During the financial year ended 30th June 2020, a total of USD 9,590,500 was budgeted to be spent on the Project but only USD 1,570,436.67 was utilised. This represents a low budget absorption rate of only 16.37% during the year audited. The Project may suffer from systemic value for money losses resulting from delays in implementation. The delays may also lead to increased administration costs and delayed service delivery as a result of project extensions."], ["8", "Road Sector Support Project IV \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 I observed delays in relocation of Project Affected Persons (PAPs) on Lot 1 (Kigumba \u2013 Bulima Road). Some PAPs in Mparo South and in Kasomoro were compensated, but still occupied land for which they were compensated. Under Lot 2, one PAP was compensated but still occupied the land for which he was compensated, and one PAP was not aware of the fate of her land title which had not yet been returned by UNRA. \uf0b7 UNRA engaged Ms China Railway No.5 on 27th April 2015 to upgrade Bulima-Kabwoya road (Lot 2) from gravel to bitumen standard for a period of 30 months with effect from 1st December 2015. However, the physical progress as at 30th June 2019, based on the addendum signed on 9th January 2019 was 81.39% against the planned 100% resulting in a cumulative slippage of 18.42%. By the time I visited the project site for this audit (on 12th March 2020); completion was at 89.86%, with a total of 51 months having elapsed and with a 10.14% cumulative lag. \uf0b7 The construction contract with China Railway No.5 was signed on 30th March 2017 for a construction period of 30 months effective March 2018. Although by the time of inspection to the project site, China Railway No.5 (the contractor) had been granted access to 68kms of the total 69Kms for Lot 1, there were challenges arising from unsettled disputes relating to PAPs."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "144", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "With 80% of the construction contract period elapsed, physical completion was at 44% as of 12th March 2020 when the project site was visited. I noted further that a project design review for Lot 1 created new items and scope of work for the contractor, and whereas the design alterations and time and cost variations were approved by UNRA, conclusion of the addendum has been delayed and there was uncertainty regarding the source of funding to cover the cost escalation. \uf0b7 During the year to 30th June 2019, UGX 4,527,426,283 (cumulative to 30th June 2019 UGX 58,125,235,911) was reallocated from the project to fund other projects. However, I was not provided with documentary proof of approval for the reallocated funds. Non-approval for the reallocation of funds does not only impact on the delivery of planned project outputs but also exposes the entity to the risk of fund withdrawal by the donors. \uf0b7 A total of UGX 1,236,334,477 was incurred in interest costs owing to delayed remittances of funds in respect of approved Interim Payment Certificates (IPCs) No. 16 and No.18 for Lot 2. Under Clause 14.7.1 (b) of the General Conditions of the Construction Contract, the contractor was to be paid within 56 days of receipt of the IPC by UNRA.", null], ["9", "Road Sector Support Project IV \u2013 2019/20 **Opinion** Unqualified", "\uf0b7 UGX.101,304,920,267 was cumulative amount incurred in relation to Lot 2 civil works as at 30th June 2020 for Upgrading of the 66Km Bulima-Kabwoya Road, however, by the time of field inspection in October 2020, the achieved level of completion was 95.45% despite successive revisions of completion dates by a further 22 months with the last revised completion date being 27th March 2020. \uf0b7 UGX.73,577,621,725 was cumulative amount incurred in relation to Lot 1 civil works as at 30th June 2020 for Upgrading of the 69Km Kigumba-Bulima Road, however, by the time of field inspection in October 2020, the achieved level of completion was 57.6% despite initial completion time of 31st August 2020\\. This was due to design review that created changes to the scope and cost of civil works. However, conclusion of the addendum to amend the construction contract was delayed and is still being handled by UNRA\u2019s Contracts Committee. \uf0b7 UGX.1,286,449,018 (Cumulative to 30th June 2020 is UGX 59,411,684,929) was reallocated from project funds to fund other projects without ministerial approval for the reallocation of the funds from the project budget as stipulated by Section 22 of the Public Finance Management Act, 2015. \uf0b7 UGX.78,401,352 was paid to China Railway No.5 Engineering Group owing to delayed payment of interim payment certificate (IPC) No.21B for Lot 2 as per Clause 14.7.1 (b) of the General Conditions of contract. Further, the cumulative interest payment for the project to 30th June 2020 is UGX.1,314,735,829) and by the time of the audit, IPCs 19, 20, and 21 for Lot 1 were overdue for payment and likely to attract further interest."], ["10", "Uganda National Airlines Company Ltd (UNACL) \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 Uganda National Airlines Company Limited on the 30th October 2018 applied for accreditation of an alternative procurement system for the procurement of various goods and services. In a letter dated 5th February 2019, the PPDA Board granted accreditation of an alternative system to Uganda National Airlines Company Limited subject to formulation of a procurement manual that was to document the alternative system and the internal control measures within three months of receipt of the letter of accreditation. Review of the procurement process at the entity in September 2020 revealed that Management only had draft procurement manual in place for documenting the alternative system. No procurement manual has been put in place since 2018."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "With 80% of the construction contract period elapsed, physical completion was at 44% as of 12th March 2020 when the project site was visited. I noted further that a project design review for Lot 1 created new items and scope of work for the contractor, and whereas the design alterations and time and cost variations were approved by UNRA, conclusion of the addendum has been delayed and there was uncertainty regarding the source of funding to cover the cost escalation. \uf0b7 During the year to 30th June 2019, UGX 4,527,426,283 (cumulative to 30th June 2019 UGX 58,125,235,911) was reallocated from the project to fund other projects. However, I was not provided with documentary proof of approval for the reallocated funds. Non-approval for the reallocation of funds does not only impact on the delivery of planned project outputs but also exposes the entity to the risk of fund withdrawal by the donors. \uf0b7 A total of UGX 1,236,334,477 was incurred in interest costs owing to delayed remittances of funds in respect of approved Interim Payment Certificates (IPCs) No. 16 and No.18 for Lot 2. Under Clause 14.7.1 (b) of the General Conditions of the Construction Contract, the contractor was to be paid within 56 days of receipt of the IPC by UNRA.", null], ["9", "Road Sector Support Project IV \u2013 2019/20 **Opinion** Unqualified", "\uf0b7 UGX.101,304,920,267 was cumulative amount incurred in relation to Lot 2 civil works as at 30th June 2020 for Upgrading of the 66Km Bulima-Kabwoya Road, however, by the time of field inspection in October 2020, the achieved level of completion was 95.45% despite successive revisions of completion dates by a further 22 months with the last revised completion date being 27th March 2020. \uf0b7 UGX.73,577,621,725 was cumulative amount incurred in relation to Lot 1 civil works as at 30th June 2020 for Upgrading of the 69Km Kigumba-Bulima Road, however, by the time of field inspection in October 2020, the achieved level of completion was 57.6% despite initial completion time of 31st August 2020\\. This was due to design review that created changes to the scope and cost of civil works. However, conclusion of the addendum to amend the construction contract was delayed and is still being handled by UNRA\u2019s Contracts Committee. \uf0b7 UGX.1,286,449,018 (Cumulative to 30th June 2020 is UGX 59,411,684,929) was reallocated from project funds to fund other projects without ministerial approval for the reallocation of the funds from the project budget as stipulated by Section 22 of the Public Finance Management Act, 2015. \uf0b7 UGX.78,401,352 was paid to China Railway No.5 Engineering Group owing to delayed payment of interim payment certificate (IPC) No.21B for Lot 2 as per Clause 14.7.1 (b) of the General Conditions of contract. Further, the cumulative interest payment for the project to 30th June 2020 is UGX.1,314,735,829) and by the time of the audit, IPCs 19, 20, and 21 for Lot 1 were overdue for payment and likely to attract further interest."], ["10", "Uganda National Airlines Company Ltd (UNACL) \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 Uganda National Airlines Company Limited on the 30th October 2018 applied for accreditation of an alternative procurement system for the procurement of various goods and services. In a letter dated 5th February 2019, the PPDA Board granted accreditation of an alternative system to Uganda National Airlines Company Limited subject to formulation of a procurement manual that was to document the alternative system and the internal control measures within three months of receipt of the letter of accreditation. Review of the procurement process at the entity in September 2020 revealed that Management only had draft procurement manual in place for documenting the alternative system. No procurement manual has been put in place since 2018."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "With 80% of the construction contract period elapsed, physical completion was at 44% as of 12th March 2020 when the project site was visited. I noted further that a project design review for Lot 1 created new items and scope of work for the contractor, and whereas the design alterations and time and cost variations were approved by UNRA, conclusion of the addendum has been delayed and there was uncertainty regarding the source of funding to cover the cost escalation. \uf0b7 During the year to 30th June 2019, UGX 4,527,426,283 (cumulative to 30th June 2019 UGX 58,125,235,911) was reallocated from the project to fund other projects. However, I was not provided with documentary proof of approval for the reallocated funds. Non-approval for the reallocation of funds does not only impact on the delivery of planned project outputs but also exposes the entity to the risk of fund withdrawal by the donors. \uf0b7 A total of UGX 1,236,334,477 was incurred in interest costs owing to delayed remittances of funds in respect of approved Interim Payment Certificates (IPCs) No. 16 and No.18 for Lot 2. Under Clause 14.7.1 (b) of the General Conditions of the Construction Contract, the contractor was to be paid within 56 days of receipt of the IPC by UNRA.", null], ["9", "Road Sector Support Project IV \u2013 2019/20 **Opinion** Unqualified", "\uf0b7 UGX.101,304,920,267 was cumulative amount incurred in relation to Lot 2 civil works as at 30th June 2020 for Upgrading of the 66Km Bulima-Kabwoya Road, however, by the time of field inspection in October 2020, the achieved level of completion was 95.45% despite successive revisions of completion dates by a further 22 months with the last revised completion date being 27th March 2020. \uf0b7 UGX.73,577,621,725 was cumulative amount incurred in relation to Lot 1 civil works as at 30th June 2020 for Upgrading of the 69Km Kigumba-Bulima Road, however, by the time of field inspection in October 2020, the achieved level of completion was 57.6% despite initial completion time of 31st August 2020\\. This was due to design review that created changes to the scope and cost of civil works. However, conclusion of the addendum to amend the construction contract was delayed and is still being handled by UNRA\u2019s Contracts Committee. \uf0b7 UGX.1,286,449,018 (Cumulative to 30th June 2020 is UGX 59,411,684,929) was reallocated from project funds to fund other projects without ministerial approval for the reallocation of the funds from the project budget as stipulated by Section 22 of the Public Finance Management Act, 2015. \uf0b7 UGX.78,401,352 was paid to China Railway No.5 Engineering Group owing to delayed payment of interim payment certificate (IPC) No.21B for Lot 2 as per Clause 14.7.1 (b) of the General Conditions of contract. Further, the cumulative interest payment for the project to 30th June 2020 is UGX.1,314,735,829) and by the time of the audit, IPCs 19, 20, and 21 for Lot 1 were overdue for payment and likely to attract further interest."], ["10", "Uganda National Airlines Company Ltd (UNACL) \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 Uganda National Airlines Company Limited on the 30th October 2018 applied for accreditation of an alternative procurement system for the procurement of various goods and services. In a letter dated 5th February 2019, the PPDA Board granted accreditation of an alternative system to Uganda National Airlines Company Limited subject to formulation of a procurement manual that was to document the alternative system and the internal control measures within three months of receipt of the letter of accreditation. Review of the procurement process at the entity in September 2020 revealed that Management only had draft procurement manual in place for documenting the alternative system. No procurement manual has been put in place since 2018."], ["11", "Uganda National Airlines Company Ltd (UNACL) \u2013 2019/20", "\uf0b7 The company was unable to realize its planned revenue, yet the expenditure on operations was way above projected costs. The company only realized US$ 9,985,495 (10.8%) of the project revenue of US$92,863,811. On the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "145", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "other hand, the company incurred expenses that were beyond the planned costs and its actual revenue. For example; the company spent US$29,220,933 on direct costs, US$3,606,965 on indirect costs. As a consequence, the company incurred a net loss of US$27,477,513 in the year. \uf0b7 The Airline Business plan was not annualized and the timelines within which planned activities were to be achieved were not specified which made it difficult for the team to evaluate the progress of the business plan. The plan was also not implemented in accordance with the planned timelines. \uf0b7 Whereas Government had invested a total of UGX 934,840,887,000 and reflected it as an investment in the Treasury records at Ministry of Finance, only an amount of UGX200,000,000 was shown as Share Capital in the company statements, the rest of the amount was shown as Share Application Funds. The processes for recognition of the Government investment in the company have not been undertaken to enable appropriate treatment and reporting in the company\u2019s books of account. \uf0b7 A review of the approved organisational structure indicated that the company had not provided for the position of internal auditor. The entity did not have an internal audit function in place."], ["12", "Kapchorwa-Suam Road \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 23 Km representing 31.5% of the length of the road was in possession of the contractor as of the commencement date of 1st October 2018. However some PAPs within the possessed section had not been compensated and denied the contractor access to site on several occasions such as, at Km 9+660 to km 17+00 in May 2019, km 22+740 to km 22+860 in June 2019. I also noted that there was a long time lag (delay of over 6 months) between the date PAPs signed transfer forms ceding the rights and obligations of their land to UNRA and the date when compensation was effected. \uf0b7 UNRA engaged M/S China State Construction Engineering Corporation Ltd on 7th May 2018 to upgrade Kapchorwa-Suam road for a period of 36 months, with effect from 1st October 2018. However, the physical progress as at June 30, 2019 was 4.48% against 7.93% planned with a cumulative lag of 3.48%. Primarily, causes of delays were denied access to site by the PAPs who have not been compensated and adverse weather conditions. \uf0b7 According to the Terms of References (ToRs) in the contract between the Employer and Consultant signed on the 26th June 2018, the Road Design Review was supposed to be completed in six (6) months from the commencement of the Consultant\u2019s tasks. However, the design review had not been concluded as at 30th June 2019 (9 months after commencement). \uf0b7 Included in the Statement of Receipts and Payments is receipts of UGX 6,300,000,000 and payments of UGX 6,299,980,587 relating to the financial year ended 30th June 2018 for which the audited financial statements had not been provided. Management explained that these were GOU funds utilized to pay PAPS ahead of the start of civil works. I could not confirm with certainty the reported opening balances since individual project audited financial statements were not provided for review. I advised Management to always prepare individual project Financial Statements and have them audited. \uf0b7 During the year to 30th June 2019, UGX 3,702,931,057 was reallocated from the project to fund other projects. However, I was not provided with documentary proof of approval for the reallocated funds. Non-approval for the reallocation of funds does not only impact on the delivery of planned project outputs but also exposes the entity to the risk of fund withdrawal by the donors. \uf0b7 Section 18.1.6 of the particular conditions of the contract, requires the contractor to provide proof of payment for the contractual insurance policies within 28 days after commencement date. However, a detailed review of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "other hand, the company incurred expenses that were beyond the planned costs and its actual revenue. For example; the company spent US$29,220,933 on direct costs, US$3,606,965 on indirect costs. As a consequence, the company incurred a net loss of US$27,477,513 in the year. \uf0b7 The Airline Business plan was not annualized and the timelines within which planned activities were to be achieved were not specified which made it difficult for the team to evaluate the progress of the business plan. The plan was also not implemented in accordance with the planned timelines. \uf0b7 Whereas Government had invested a total of UGX 934,840,887,000 and reflected it as an investment in the Treasury records at Ministry of Finance, only an amount of UGX200,000,000 was shown as Share Capital in the company statements, the rest of the amount was shown as Share Application Funds. The processes for recognition of the Government investment in the company have not been undertaken to enable appropriate treatment and reporting in the company\u2019s books of account. \uf0b7 A review of the approved organisational structure indicated that the company had not provided for the position of internal auditor. The entity did not have an internal audit function in place."], ["12", "Kapchorwa-Suam Road \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 23 Km representing 31.5% of the length of the road was in possession of the contractor as of the commencement date of 1st October 2018. However some PAPs within the possessed section had not been compensated and denied the contractor access to site on several occasions such as, at Km 9+660 to km 17+00 in May 2019, km 22+740 to km 22+860 in June 2019. I also noted that there was a long time lag (delay of over 6 months) between the date PAPs signed transfer forms ceding the rights and obligations of their land to UNRA and the date when compensation was effected. \uf0b7 UNRA engaged M/S China State Construction Engineering Corporation Ltd on 7th May 2018 to upgrade Kapchorwa-Suam road for a period of 36 months, with effect from 1st October 2018. However, the physical progress as at June 30, 2019 was 4.48% against 7.93% planned with a cumulative lag of 3.48%. Primarily, causes of delays were denied access to site by the PAPs who have not been compensated and adverse weather conditions. \uf0b7 According to the Terms of References (ToRs) in the contract between the Employer and Consultant signed on the 26th June 2018, the Road Design Review was supposed to be completed in six (6) months from the commencement of the Consultant\u2019s tasks. However, the design review had not been concluded as at 30th June 2019 (9 months after commencement). \uf0b7 Included in the Statement of Receipts and Payments is receipts of UGX 6,300,000,000 and payments of UGX 6,299,980,587 relating to the financial year ended 30th June 2018 for which the audited financial statements had not been provided. Management explained that these were GOU funds utilized to pay PAPS ahead of the start of civil works. I could not confirm with certainty the reported opening balances since individual project audited financial statements were not provided for review. I advised Management to always prepare individual project Financial Statements and have them audited. \uf0b7 During the year to 30th June 2019, UGX 3,702,931,057 was reallocated from the project to fund other projects. However, I was not provided with documentary proof of approval for the reallocated funds. Non-approval for the reallocation of funds does not only impact on the delivery of planned project outputs but also exposes the entity to the risk of fund withdrawal by the donors. \uf0b7 Section 18.1.6 of the particular conditions of the contract, requires the contractor to provide proof of payment for the contractual insurance policies within 28 days after commencement date. However, a detailed review of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "146", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "the insurance policies indicated that not all the equipment on site was insured; only 5 out of the 10 excavators were insured and 3 out of the 8 bull dozers were insured. Bitumen distributors, Asphalt mixing plant, water pump and all generators were not insured. \uf0b7 I noted inadequate staffing of the Project. Progress report No. 9 (End of June 2019) table 38 K (Consultant\u2019s attendance) indicated that the Hydrologist/ Drainage Engineer attended 30 days however, in other correspondences it was indicated that this key position is intermittent. I was not provided with proof of approval for the person occupying this position. Given the hydrological condition of the project area, challenges related to drainage affecting the communities and subsequent litigations are eminent.", null], ["13", "Kapchorwa-Suam Road \u2013 2019/20 **Opinion** Unqualified", "\uf0b7 I noted that only 48 km representing 66% of the length of the road was in possession of the contractor as at 30th June 2020. In addition, some PAPs within the possessed section had not been compensated. The delayed compensation of the PAPs has led to the delayed access and possession of the land for the road length to the contractor. Non-settlement of PAPs\u2019 claims before commencement of construction exposes the project to refusal of handover of land by PAPs, litigation costs by the PAPs, delayed project implementation and a risk of the Donors withdrawal of funding. \uf0b7 UNRA engaged M/S China State Construction Engineering Corporation Ltd on the 7th May 2018 to upgrade Kapchorwa-Suam road for a period of 36 months with effect from 1st October 2018. However, the physical progress as at June 30, 2020 (at 58.3% time lapse) was 17.26% against 31.84% planned with a cumulative lag of 14.58%. The Project implementation has significantly delayed. Delays were attributed to; adverse weather conditions, denied access to the full site by the PAPs who have not been compensated, scarcity of materials, and numerous embedded rocks in addition to the exposed rock. \uf0b7 According to clause 12.39 of the special specification of the contract, the contractor is required to maintain the existing road and ensure no potholes such that light vehicles can travel at a nominal speed of 50km/hr. However, by the time of the site visit, the road was almost impassable from km 31 to km 73 (42km). The contractor attributed this to the terrain of the project area. Failure to maintain the existing road affects the main objective of the project which is to improve connectivity between Uganda and Kenya as well as to stimulate economic activities in East Africa."], ["14", "Albertine Regional Sustainability Program (ARSDP) \u2013 Works 2018/19 **Opinion** Unqualified", "\uf0b7 I observed that cumulative physical progress as at 30th June 2019 was at 64.4% against 96.00% planned, resulting in an overall slippage of 31.53%. \uf0b7 I noted that acquisition of a title or titles for the acquired land (Kyenjojo- Kabwoya Road - having a total length of 100.4Km) for which compensation has been made is still in process. \uf0b7 I observed that out of the available funds of USD 23,281,936 (receipt of USD 13,000,000 and balance brought forward of USD 10,281,936) for the project operations for the financial year, only USD 10,564,047 (excluding ineligible expenditure) was spent, leaving a balance of USD 12,717,889. This represents approximately 45% absorption rate. \uf0b7 I was not availed with any Semi Annual Internal Audit Reports for the year under review. Most probably the Semi Annual Internal Audits were not conducted. \uf0b7 Actual output per month was still below the monthly planned quantities. However, during the October 2019 audit, it was noted that there was improvement in terms of physical progress (actual amount of works implemented). It was established that the failure to achieve the planned quantities is because the planned quantities are theoretical and calculated based on amount of work left as per set deadline of January 2020 and does not take into consideration the contractor\u2019s available resources."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "the insurance policies indicated that not all the equipment on site was insured; only 5 out of the 10 excavators were insured and 3 out of the 8 bull dozers were insured. Bitumen distributors, Asphalt mixing plant, water pump and all generators were not insured. \uf0b7 I noted inadequate staffing of the Project. Progress report No. 9 (End of June 2019) table 38 K (Consultant\u2019s attendance) indicated that the Hydrologist/ Drainage Engineer attended 30 days however, in other correspondences it was indicated that this key position is intermittent. I was not provided with proof of approval for the person occupying this position. Given the hydrological condition of the project area, challenges related to drainage affecting the communities and subsequent litigations are eminent.", null], ["13", "Kapchorwa-Suam Road \u2013 2019/20 **Opinion** Unqualified", "\uf0b7 I noted that only 48 km representing 66% of the length of the road was in possession of the contractor as at 30th June 2020. In addition, some PAPs within the possessed section had not been compensated. The delayed compensation of the PAPs has led to the delayed access and possession of the land for the road length to the contractor. Non-settlement of PAPs\u2019 claims before commencement of construction exposes the project to refusal of handover of land by PAPs, litigation costs by the PAPs, delayed project implementation and a risk of the Donors withdrawal of funding. \uf0b7 UNRA engaged M/S China State Construction Engineering Corporation Ltd on the 7th May 2018 to upgrade Kapchorwa-Suam road for a period of 36 months with effect from 1st October 2018. However, the physical progress as at June 30, 2020 (at 58.3% time lapse) was 17.26% against 31.84% planned with a cumulative lag of 14.58%. The Project implementation has significantly delayed. Delays were attributed to; adverse weather conditions, denied access to the full site by the PAPs who have not been compensated, scarcity of materials, and numerous embedded rocks in addition to the exposed rock. \uf0b7 According to clause 12.39 of the special specification of the contract, the contractor is required to maintain the existing road and ensure no potholes such that light vehicles can travel at a nominal speed of 50km/hr. However, by the time of the site visit, the road was almost impassable from km 31 to km 73 (42km). The contractor attributed this to the terrain of the project area. Failure to maintain the existing road affects the main objective of the project which is to improve connectivity between Uganda and Kenya as well as to stimulate economic activities in East Africa."], ["14", "Albertine Regional Sustainability Program (ARSDP) \u2013 Works 2018/19 **Opinion** Unqualified", "\uf0b7 I observed that cumulative physical progress as at 30th June 2019 was at 64.4% against 96.00% planned, resulting in an overall slippage of 31.53%. \uf0b7 I noted that acquisition of a title or titles for the acquired land (Kyenjojo- Kabwoya Road - having a total length of 100.4Km) for which compensation has been made is still in process. \uf0b7 I observed that out of the available funds of USD 23,281,936 (receipt of USD 13,000,000 and balance brought forward of USD 10,281,936) for the project operations for the financial year, only USD 10,564,047 (excluding ineligible expenditure) was spent, leaving a balance of USD 12,717,889. This represents approximately 45% absorption rate. \uf0b7 I was not availed with any Semi Annual Internal Audit Reports for the year under review. Most probably the Semi Annual Internal Audits were not conducted. \uf0b7 Actual output per month was still below the monthly planned quantities. However, during the October 2019 audit, it was noted that there was improvement in terms of physical progress (actual amount of works implemented). It was established that the failure to achieve the planned quantities is because the planned quantities are theoretical and calculated based on amount of work left as per set deadline of January 2020 and does not take into consideration the contractor\u2019s available resources."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "the insurance policies indicated that not all the equipment on site was insured; only 5 out of the 10 excavators were insured and 3 out of the 8 bull dozers were insured. Bitumen distributors, Asphalt mixing plant, water pump and all generators were not insured. \uf0b7 I noted inadequate staffing of the Project. Progress report No. 9 (End of June 2019) table 38 K (Consultant\u2019s attendance) indicated that the Hydrologist/ Drainage Engineer attended 30 days however, in other correspondences it was indicated that this key position is intermittent. I was not provided with proof of approval for the person occupying this position. Given the hydrological condition of the project area, challenges related to drainage affecting the communities and subsequent litigations are eminent.", null], ["13", "Kapchorwa-Suam Road \u2013 2019/20 **Opinion** Unqualified", "\uf0b7 I noted that only 48 km representing 66% of the length of the road was in possession of the contractor as at 30th June 2020. In addition, some PAPs within the possessed section had not been compensated. The delayed compensation of the PAPs has led to the delayed access and possession of the land for the road length to the contractor. Non-settlement of PAPs\u2019 claims before commencement of construction exposes the project to refusal of handover of land by PAPs, litigation costs by the PAPs, delayed project implementation and a risk of the Donors withdrawal of funding. \uf0b7 UNRA engaged M/S China State Construction Engineering Corporation Ltd on the 7th May 2018 to upgrade Kapchorwa-Suam road for a period of 36 months with effect from 1st October 2018. However, the physical progress as at June 30, 2020 (at 58.3% time lapse) was 17.26% against 31.84% planned with a cumulative lag of 14.58%. The Project implementation has significantly delayed. Delays were attributed to; adverse weather conditions, denied access to the full site by the PAPs who have not been compensated, scarcity of materials, and numerous embedded rocks in addition to the exposed rock. \uf0b7 According to clause 12.39 of the special specification of the contract, the contractor is required to maintain the existing road and ensure no potholes such that light vehicles can travel at a nominal speed of 50km/hr. However, by the time of the site visit, the road was almost impassable from km 31 to km 73 (42km). The contractor attributed this to the terrain of the project area. Failure to maintain the existing road affects the main objective of the project which is to improve connectivity between Uganda and Kenya as well as to stimulate economic activities in East Africa."], ["14", "Albertine Regional Sustainability Program (ARSDP) \u2013 Works 2018/19 **Opinion** Unqualified", "\uf0b7 I observed that cumulative physical progress as at 30th June 2019 was at 64.4% against 96.00% planned, resulting in an overall slippage of 31.53%. \uf0b7 I noted that acquisition of a title or titles for the acquired land (Kyenjojo- Kabwoya Road - having a total length of 100.4Km) for which compensation has been made is still in process. \uf0b7 I observed that out of the available funds of USD 23,281,936 (receipt of USD 13,000,000 and balance brought forward of USD 10,281,936) for the project operations for the financial year, only USD 10,564,047 (excluding ineligible expenditure) was spent, leaving a balance of USD 12,717,889. This represents approximately 45% absorption rate. \uf0b7 I was not availed with any Semi Annual Internal Audit Reports for the year under review. Most probably the Semi Annual Internal Audits were not conducted. \uf0b7 Actual output per month was still below the monthly planned quantities. However, during the October 2019 audit, it was noted that there was improvement in terms of physical progress (actual amount of works implemented). It was established that the failure to achieve the planned quantities is because the planned quantities are theoretical and calculated based on amount of work left as per set deadline of January 2020 and does not take into consideration the contractor\u2019s available resources."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "147", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 It was noted that the Contractor exhibited financial inability to handle the project, which is evidenced by inherent slow progress despite the fact that all contractual advance amount was paid. In September 2019, the contractor suspended work due to cash flow problems. \uf0b7 The civil works on the climbing lane at Kagombe had been delayed due to late issuance of final decision on the design. UNRA agreed on the design to be implemented in that section (Kagombe) in August 2019 yet that section (km 30+000 to km 51+700) was handed over to the contractor on 8th January 2018.", null], ["15", "Albertine Regional Sustainability Program (ARSDP) \u2013 Works 2019/20 **Opinion** Unqualified", "\uf0b7 I observed failure of road shoulders, line drain and a speed hump. I also observed that the contractor continued to construct line drains on steep slopes without scour checks which are an indication of poor quality of works and maintenance by the contractor and lack of close supervision by the consultant exposing road users to safety risk. \uf0b7 At the time of audit, the engineer\u2019s facility was at 88% progress with noticeable cracks below window sills and floor apron with no indication of recent works being undertaken. Further, the documents provided as evidence of purchase of the land by the contractor in 2016 at UGX 305,000,000 do not confirm the status of ownership of the land. The state of the facility indicates poor workmanship, poor quality materials used, and lack of close supervision implying the facility may not be completed to the contractual standard by end of the project. \uf0b7 I noted that only USD 117,105.57, representing invoices for the months of May and June 2019 was paid to the the Supervising Consultant, leaving a total of USD 815,625.47 for the months of July 2019 to June 2020 outstanding. I also noted that the individual consultants were not paid for all the months in the financial year which exposes the entity to interest charges in line with section 46.1 of the contract for delayed payment beyond 15 days after the due date (60 days after receipt by UNRA). \uf0b7 Contrary to Section 24.1(a) of the supervision contract requiring the consultant to provide effective Professional Liability Insurance with a minimum coverage of the value of the contract, I noted that the Insurance policy executed relating to addendum 1 covers the period 04/06/2019 to 04/09/2020 leaving the period after 4th September 2020 uninsured with no fallback position for UNRA in case the Consultant does not perform to his expectations. \uf0b7 I noted late Remittance of Pay As You Earn (PAYE) and National Social Security Fund (NSSF) deductions by the contractor contrary to Section 6.4 of the General conditions of the Contract that the required the contractor to comply with all the relevant laws applicable to the contractor\u2019s personnel, including laws relating to their employment, health, safety, welfare, and others, and shall allow them all their legal rights. \uf0b7 Work Permits for all the foreign Consultant\u2019s staff were not provided for review apart from that of the Resident Engineer and the Programmer implying that the expatriate staff are working in Uganda irregularly and this may lead to deportation, which will in turn affect the progress of work."], ["16", "Uganda Road Fund (URF) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to UGX.5.6bn representing 2% of the budget. The entity budgeted to receive UGX 448.8Bn, but only UGX 443Bn was released. Furthermore, the entity remained with unspent balance of UGX.154m representing an absorption level of 99.9%. \uf0b7 I sampled 12 out-puts with 153 activities worth UGX. 442Bn representing 98% of the total budget. I noted that out of the 153 activities, 75 activities representing 49% were fully implemented while 57 activities representing 37% were not implemented. \uf0b7 The Road Fund did not provide evidence of preparation and submission of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 It was noted that the Contractor exhibited financial inability to handle the project, which is evidenced by inherent slow progress despite the fact that all contractual advance amount was paid. In September 2019, the contractor suspended work due to cash flow problems. \uf0b7 The civil works on the climbing lane at Kagombe had been delayed due to late issuance of final decision on the design. UNRA agreed on the design to be implemented in that section (Kagombe) in August 2019 yet that section (km 30+000 to km 51+700) was handed over to the contractor on 8th January 2018.", null], ["15", "Albertine Regional Sustainability Program (ARSDP) \u2013 Works 2019/20 **Opinion** Unqualified", "\uf0b7 I observed failure of road shoulders, line drain and a speed hump. I also observed that the contractor continued to construct line drains on steep slopes without scour checks which are an indication of poor quality of works and maintenance by the contractor and lack of close supervision by the consultant exposing road users to safety risk. \uf0b7 At the time of audit, the engineer\u2019s facility was at 88% progress with noticeable cracks below window sills and floor apron with no indication of recent works being undertaken. Further, the documents provided as evidence of purchase of the land by the contractor in 2016 at UGX 305,000,000 do not confirm the status of ownership of the land. The state of the facility indicates poor workmanship, poor quality materials used, and lack of close supervision implying the facility may not be completed to the contractual standard by end of the project. \uf0b7 I noted that only USD 117,105.57, representing invoices for the months of May and June 2019 was paid to the the Supervising Consultant, leaving a total of USD 815,625.47 for the months of July 2019 to June 2020 outstanding. I also noted that the individual consultants were not paid for all the months in the financial year which exposes the entity to interest charges in line with section 46.1 of the contract for delayed payment beyond 15 days after the due date (60 days after receipt by UNRA). \uf0b7 Contrary to Section 24.1(a) of the supervision contract requiring the consultant to provide effective Professional Liability Insurance with a minimum coverage of the value of the contract, I noted that the Insurance policy executed relating to addendum 1 covers the period 04/06/2019 to 04/09/2020 leaving the period after 4th September 2020 uninsured with no fallback position for UNRA in case the Consultant does not perform to his expectations. \uf0b7 I noted late Remittance of Pay As You Earn (PAYE) and National Social Security Fund (NSSF) deductions by the contractor contrary to Section 6.4 of the General conditions of the Contract that the required the contractor to comply with all the relevant laws applicable to the contractor\u2019s personnel, including laws relating to their employment, health, safety, welfare, and others, and shall allow them all their legal rights. \uf0b7 Work Permits for all the foreign Consultant\u2019s staff were not provided for review apart from that of the Resident Engineer and the Programmer implying that the expatriate staff are working in Uganda irregularly and this may lead to deportation, which will in turn affect the progress of work."], ["16", "Uganda Road Fund (URF) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to UGX.5.6bn representing 2% of the budget. The entity budgeted to receive UGX 448.8Bn, but only UGX 443Bn was released. Furthermore, the entity remained with unspent balance of UGX.154m representing an absorption level of 99.9%. \uf0b7 I sampled 12 out-puts with 153 activities worth UGX. 442Bn representing 98% of the total budget. I noted that out of the 153 activities, 75 activities representing 49% were fully implemented while 57 activities representing 37% were not implemented. \uf0b7 The Road Fund did not provide evidence of preparation and submission of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "148", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "quarterly performance reports. \uf0b7 The Fund did not collect the road user charges because of the incongruence in the URF Act 2008 and the URA Act 1991. Whereas Sections 21 of the Uganda Road Fund Act requires that URF collects User charges as a source of revenue to the Fund, Uganda Revenue Authority (URA) collects Road User charges as part of their revenue collections and makes remittances to the Consolidated Fund as per section 14 of the URA Act. This is contrary to Section 21 of the Uganda Road Fund Act 2008 which requires user charges to be directly remitted to the Fund on a monthly basis. This implies that the Fund cannot access all the funding sources envisaged under its Act. \uf0b7 I noted that the entity had a plan for procurement of vehicles amounting to UGX 1,050,000,000 for three financial years 2017/2018 to 2019/2020. However, only UGX 600,070,993 was received. This lead to a shortfall in the vehicles required to facilitate entity operations. \uf0b7 URF released unbudgeted emergency funds amounting to UGX 11,055,166,936. Review of reports revealed an approved budget of UGX 3,566,493,638 and actual releases amounting UGX 14,621,660,574 resulting in excess releases of UGX 11,055,166,936. \uf0b7 The Annual Road Maintenance Programmes (ARMP) from UNRA lacked a Board approval and some ARMPs from local governments lacked District Road Committee (DRC) approvals. \uf0b7 A comparison of the releases proposed from programming Department for DUCAR agencies with what was actually released by Fund management of the Secretariat revealed a variance of UGX 20,031,923,834. Accordingly some agencies got more while others received less than what the Fund allocation formula had indicated. \uf0b7 Most of the entities did not utilize the funds as planned. Consequently, UGX 3,993,652,934 remained unspent at the end of the financial year. \uf0b7 Some agencies did not provide accountabilities to the Secretariat as was required. A total of UGX 48,823,499,301 remained outstanding in un- submitted accountabilities. \uf0b7 I noted that the Project for construction of the URF/PPDA House had delayed in terms of works completion. The project had so far progressed up to 72% of the project time budget, but the physical progress of the works was still at 43% by the end of the financial year. \uf0b7 M&E activities are fully undertaken in house by staff of the Secretariat and the URF Board. However, the approved work plan is not executed as planned resulting in non-attainment of the laid M&E planned outputs and objectives. This was partly attributed to the difficulty in ensuring the availability of the Board Members who are part of the teams since they are not full time employees of the Fund, and have busy schedules elsewhere which impedes timely execution of M&E activities.", null], ["", "**LANDS SECTOR**", ""], ["1", "Ministry Lands, Housing and Urban Development **Opinion** Unqualified", "\uf0b7 The Ministry did not prepare a strategic plan for the year 2019/20 to guide the planning activities for the period under review. As a result of the above, I could not undertake an assessment of the achievement of the Ministry\u2019s\u2019 strategic targets/goals in line with the NDP II. \uf0b7 Out of the budgeted NTR of UGX.4.0Bn for the financial year 2019/2020 only UGX.5.7Bn was realized, representing a performance of 42 % above the target. \uf0b7 The Ministry budgeted to receive UGX.63.055Bn in Government receipts out of which UGX. 58.051Bn was warranted, resulting in a shortfall of UGX. 5Bn which is 7.9% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX. 58.051Bn, UGX."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "149", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "56.222Bn was spent resulting into an unspent balance of UGX. 1.829Bn representing an absorption level of 96.8%. The balance unspent was subsequently swept back to the consolidated fund at the end of the financial year. \uf0b7 I sampled 35 outputs with a total of 131 activities worth UGX.49.0Bn and noted that 17 outputs with a total of 68 activities and expenditure of UGX.9.89Bn were fully quantified. Four (4) outputs with a total of 36 activities and expenditure worth UGX 32.74Bn were insufficiently quantified. 14 outputs with a total of 27 activities and expenditure worth UGX.6.41Bn were not quantified. \uf0b7 I assessed the implementation of 17out puts that were fully quantified with a sample of 68 activities worth UGX.9.89 Bn and noted that 5 outputs with a total of 9 activities worth UGX.4.64Bn were fully implemented. 11 outputs with a total of 56 activities worth UGX.5.11Bn were partially implemented, and 1 output with a total of 3 activities worth 0.14Bn were not implemented. \uf0b7 Included in the payables amount of UGX.144,329,975,873 under Note 23 of the financial statement are outstanding payments of UGX.122,865,554,828 (85%) in relation to payment of compensation arrears to 84 ranchers. A total of UGX.4,882,002,772 (25.5%) was paid to 10 ranchers on the outstanding claim UGX.19,174,498,000 of the previous financial year leaving a balance of UGX.14,292,495,228 which has been outstanding for the past three (3) financial years. \uf0b7 I further noted that in the financial year under review, the ministry incurred additional compensation arrears of UGX.108,573,059,600 resulting mainly from revaluation of previous claims and a few new additions. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management that included incomplete recording of the motor vehicles in the asset register, un- updated asset management module, and lack of a fleet management policy.", null], ["2", "Albertine Region Sustainable Project (ARSDP) - Lands **Opinion** Unqualified", "\uf0b7 I noted that whereas there was an extension of the Project to 28 January 2021, the project activities may not be completed by the stated time. The roads in Buliisa district were at about 70% completion, and the roads in Hoima district were at about 30% completion. In addition, the physical planning for market development had not yet commenced at the time of concluding the audit."], ["3", "Uganda Land Commission \u2013 ULC **Opinion** Qualified", "\uf0b7 Out of the approved budget of UGX.40,572,637,872, only UGX.38,856,201,474 was warranted/released resulting into a budget shortfall of UGX.1,716,436,398 representing 4.2%. 3 of the fully quantified outputs with expenditure of UGX 0.012 Bn were partially implemented. \uf0b7 The payables balance for land compensation was UGX 128,955,644,716 as at 30th June, 2020. However, the relevant supporting journals and documents for the liability of UGX 9,436,110,584 were not availed for review, rendering the genuineness of the liabilities doubtful. In addition, payables amounting to UGX 15Bn were overstated in relation to the claim balance due to the church. \uf0b7 Receivables amounting to UGX 3.966 Bn relating to the overpayment to Kampala archdiocese were not recognized. \uf0b7 Non-produced assets worth UGX. 187,279,181,177 lacked supporting documents in form of offer letters, acceptance letters, valuation reports, survey reports; copies of titles, and survey reports. \uf0b7 There has been delay to enact the ULC amendment bill and relevant regulations. The land fund account though opened at Bank of Uganda has not been operationalised. \uf0b7 The Commission does not have a land inventory and database for all government land and properties under its jurisdiction that are either occupied by tenants, vacant, acquired under compensation (but not yet re-"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "56.222Bn was spent resulting into an unspent balance of UGX. 1.829Bn representing an absorption level of 96.8%. The balance unspent was subsequently swept back to the consolidated fund at the end of the financial year. \uf0b7 I sampled 35 outputs with a total of 131 activities worth UGX.49.0Bn and noted that 17 outputs with a total of 68 activities and expenditure of UGX.9.89Bn were fully quantified. Four (4) outputs with a total of 36 activities and expenditure worth UGX 32.74Bn were insufficiently quantified. 14 outputs with a total of 27 activities and expenditure worth UGX.6.41Bn were not quantified. \uf0b7 I assessed the implementation of 17out puts that were fully quantified with a sample of 68 activities worth UGX.9.89 Bn and noted that 5 outputs with a total of 9 activities worth UGX.4.64Bn were fully implemented. 11 outputs with a total of 56 activities worth UGX.5.11Bn were partially implemented, and 1 output with a total of 3 activities worth 0.14Bn were not implemented. \uf0b7 Included in the payables amount of UGX.144,329,975,873 under Note 23 of the financial statement are outstanding payments of UGX.122,865,554,828 (85%) in relation to payment of compensation arrears to 84 ranchers. A total of UGX.4,882,002,772 (25.5%) was paid to 10 ranchers on the outstanding claim UGX.19,174,498,000 of the previous financial year leaving a balance of UGX.14,292,495,228 which has been outstanding for the past three (3) financial years. \uf0b7 I further noted that in the financial year under review, the ministry incurred additional compensation arrears of UGX.108,573,059,600 resulting mainly from revaluation of previous claims and a few new additions. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management that included incomplete recording of the motor vehicles in the asset register, un- updated asset management module, and lack of a fleet management policy.", null], ["2", "Albertine Region Sustainable Project (ARSDP) - Lands **Opinion** Unqualified", "\uf0b7 I noted that whereas there was an extension of the Project to 28 January 2021, the project activities may not be completed by the stated time. The roads in Buliisa district were at about 70% completion, and the roads in Hoima district were at about 30% completion. In addition, the physical planning for market development had not yet commenced at the time of concluding the audit."], ["3", "Uganda Land Commission \u2013 ULC **Opinion** Qualified", "\uf0b7 Out of the approved budget of UGX.40,572,637,872, only UGX.38,856,201,474 was warranted/released resulting into a budget shortfall of UGX.1,716,436,398 representing 4.2%. 3 of the fully quantified outputs with expenditure of UGX 0.012 Bn were partially implemented. \uf0b7 The payables balance for land compensation was UGX 128,955,644,716 as at 30th June, 2020. However, the relevant supporting journals and documents for the liability of UGX 9,436,110,584 were not availed for review, rendering the genuineness of the liabilities doubtful. In addition, payables amounting to UGX 15Bn were overstated in relation to the claim balance due to the church. \uf0b7 Receivables amounting to UGX 3.966 Bn relating to the overpayment to Kampala archdiocese were not recognized. \uf0b7 Non-produced assets worth UGX. 187,279,181,177 lacked supporting documents in form of offer letters, acceptance letters, valuation reports, survey reports; copies of titles, and survey reports. \uf0b7 There has been delay to enact the ULC amendment bill and relevant regulations. The land fund account though opened at Bank of Uganda has not been operationalised. \uf0b7 The Commission does not have a land inventory and database for all government land and properties under its jurisdiction that are either occupied by tenants, vacant, acquired under compensation (but not yet re-"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "150", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "distributed to the bona fide occupants), or acquired and owned by other government institutions and missions abroad. \uf0b7 During the three financial years leading to 2019/20, the Commission planned to spend UGX. 650,000,000 on acquisition of vehicles from government funding. A sum of UGX.650,000,000 (100%) was warranted and released. The commission spent a total of UGX. 649,974,086 for the acquisition of 2 vehicles over the three (3) year period. However, there were inadequacies in motor vehicle recording and maintenance.", null], ["4", "Uganda Support to Municipal Infrastructure Development Programme II \u2013 Additional Funding (USMID \u2013 II/AF) **Opinion** Unqualified", "\uf0b7 Out of the budgeted disbursements/receipts of UGX.544,778,428,567 in the financial year, only UGX.209,654,927,792 (38.5%) was available to the project comprising the balance brought forward of UGX.203,435,432,048 and the releases in the year of UGX.6,219,495,744. This resulted into a budget shortfall of UGX.335,123,500,775 (61.5%). \uf0b7 Out of a sum of UGX.209,654,927,792 available for project utilization in the year, UGX.54,965,734,870 was spent, thus giving an absorption level of only 26.2%. The low rate of absorption of funds may result into delayed implementation of construction works, thus delaying the attainment of project objectives. \uf0b7 I noted that the Municipal Councils of Arua, Jinja, Soroti, Mbale and Tororo had construction projects which were not completed during the first phase of USIMID. These projects were rolled over to USIMID-AF project. However, the projects in the Municipalities of Soroti, Mbale and Tororo had not made any significant progress or carried out any civil works."], ["5", "National Housing and Construction Company Limited (NHCCL) **Opinion** Qualified", "\uf0b7 The Company has adopted fair value model for subsequent measurement of Investment Properties under IAS 40 where it is required to report all items of investment property at fair value on a continuous basis, at each reporting date, which was not done. Accordingly, I was unable to satisfy myself, using alternative audit procedures, the valuation of investment property as at June 30, 2018 which was reported at UGX.301.4 billion, and UGX.292.3 billion as at June 30, 2019. In addition the Company had incomplete records in regard to these assets, and some of which were encroached on by third parties and some government institutions limiting the Company\u2019s access and control over these assets. \uf0b7 I noted that the Company incurred a loss of UGX.6.5 billion and has negative operating cash flows of UGX.9.3 billion for the year ended June 30, 2018, and negative operating cash flows of UGX.3.8 Billion for the year ended 30th June 2019. Continuity as going concern is therefore, dependent on future profitable operations of the Company and the availability of funds to meet the obligations as and when they fall due."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "distributed to the bona fide occupants), or acquired and owned by other government institutions and missions abroad. \uf0b7 During the three financial years leading to 2019/20, the Commission planned to spend UGX. 650,000,000 on acquisition of vehicles from government funding. A sum of UGX.650,000,000 (100%) was warranted and released. The commission spent a total of UGX. 649,974,086 for the acquisition of 2 vehicles over the three (3) year period. However, there were inadequacies in motor vehicle recording and maintenance.", null], ["4", "Uganda Support to Municipal Infrastructure Development Programme II \u2013 Additional Funding (USMID \u2013 II/AF) **Opinion** Unqualified", "\uf0b7 Out of the budgeted disbursements/receipts of UGX.544,778,428,567 in the financial year, only UGX.209,654,927,792 (38.5%) was available to the project comprising the balance brought forward of UGX.203,435,432,048 and the releases in the year of UGX.6,219,495,744. This resulted into a budget shortfall of UGX.335,123,500,775 (61.5%). \uf0b7 Out of a sum of UGX.209,654,927,792 available for project utilization in the year, UGX.54,965,734,870 was spent, thus giving an absorption level of only 26.2%. The low rate of absorption of funds may result into delayed implementation of construction works, thus delaying the attainment of project objectives. \uf0b7 I noted that the Municipal Councils of Arua, Jinja, Soroti, Mbale and Tororo had construction projects which were not completed during the first phase of USIMID. These projects were rolled over to USIMID-AF project. However, the projects in the Municipalities of Soroti, Mbale and Tororo had not made any significant progress or carried out any civil works."], ["5", "National Housing and Construction Company Limited (NHCCL) **Opinion** Qualified", "\uf0b7 The Company has adopted fair value model for subsequent measurement of Investment Properties under IAS 40 where it is required to report all items of investment property at fair value on a continuous basis, at each reporting date, which was not done. Accordingly, I was unable to satisfy myself, using alternative audit procedures, the valuation of investment property as at June 30, 2018 which was reported at UGX.301.4 billion, and UGX.292.3 billion as at June 30, 2019. In addition the Company had incomplete records in regard to these assets, and some of which were encroached on by third parties and some government institutions limiting the Company\u2019s access and control over these assets. \uf0b7 I noted that the Company incurred a loss of UGX.6.5 billion and has negative operating cash flows of UGX.9.3 billion for the year ended June 30, 2018, and negative operating cash flows of UGX.3.8 Billion for the year ended 30th June 2019. Continuity as going concern is therefore, dependent on future profitable operations of the Company and the availability of funds to meet the obligations as and when they fall due."], ["", "**ACCOUNTABILITY SECTOR**", ""], ["1", "Ministry of Finance, Planning and Economic Development (MoFPED) **Opinion** Unqualified", "\uf0b7 At the time of the audit (June 2020), out of the planned five (5) strategic targets/goals, only one (1) target had been fully achieved while four (4) were not achieved despite receiving over 90% of its annual budgets for the five (5) years. \uf0b7 Analysis of domestic arrears revealed that tax arrears worth UGX.336.98Bn were written off last year, but despite this write off, new tax arrears have already built up to the tune of UGX.71Bn in one year alone. I also noted that arrears relating to recurrent expenditure had doubled over the last year which implies non adherence to the commitment control system. \uf0b7 A review of the domestic arrears schedule attached to the financial statements revealed that the unsettled obligation in relation to subscription to international organizations stood at UGX.43.68Bn, with some dating as far back as financial year 2014/15. \uf0b7 I noted that the Ministry had a number of challenges in the management of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "151", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "its fleet such as failure to carry out annual inspection of vehicles, increasing annual repair and maintenance costs, lack of medical tests for drivers and an aging fleet. \uf0b7 Several subventions under the ministry continue to experience staffing challenges which hamper their effective execution of their mandates. For example staffing gaps were observed at: Enterprise Uganda (54.2%), Public Private Partnership (PPP) Unit (95%), and at National Lotteries and Gaming Regulatory Board (35.3%), among others.", null], ["2", "National Population Council **Opinion** Unqualified", "\uf0b7 Due to underfunding of the budget, the Council failed to implement eight key planned activities worth UGX.1,153,853,767. This is likely to affect the attainment of the Council\u2019s strategic objectives. \uf0b7 Contrary to Paragraph 10.13.4 of the Treasury Instructions, 2017, NPC had not yet operationalized the Asset Management module in the Sage Pastel Financial Management system as at the end of the financial year 2019/2020. \uf0b7 Contrary Section 11(1) of the National Social Security Fund (NSSF) Act, I noted that UGX.397,792,981 was paid to staff as gratuity expenses, but the Council neither deducted the 5% National Social Security Fund nor made the 10% standard contribution thereon. This exposes Council to the risk of penalties and fines being imposed by NSSF."], ["3", "Project for Financial Inclusion in Rural Areas (PROFIRA) **Opinion** Unqualified", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": [["", "its fleet such as failure to carry out annual inspection of vehicles, increasing annual repair and maintenance costs, lack of medical tests for drivers and an aging fleet. \uf0b7 Several subventions under the ministry continue to experience staffing challenges which hamper their effective execution of their mandates. For example staffing gaps were observed at: Enterprise Uganda (54.2%), Public Private Partnership (PPP) Unit (95%), and at National Lotteries and Gaming Regulatory Board (35.3%), among others.", null], ["2", "National Population Council **Opinion** Unqualified", "\uf0b7 Due to underfunding of the budget, the Council failed to implement eight key planned activities worth UGX.1,153,853,767. This is likely to affect the attainment of the Council\u2019s strategic objectives. \uf0b7 Contrary to Paragraph 10.13.4 of the Treasury Instructions, 2017, NPC had not yet operationalized the Asset Management module in the Sage Pastel Financial Management system as at the end of the financial year 2019/2020. \uf0b7 Contrary Section 11(1) of the National Social Security Fund (NSSF) Act, I noted that UGX.397,792,981 was paid to staff as gratuity expenses, but the Council neither deducted the 5% National Social Security Fund nor made the 10% standard contribution thereon. This exposes Council to the risk of penalties and fines being imposed by NSSF."], ["3", "Project for Financial Inclusion in Rural Areas (PROFIRA) **Opinion** Unqualified", "\uf0b7 No material issues."], ["4", "FINMAP REAP **Opinion** Unqualified", "\uf0b7 No material issues."], ["5", "Uganda Revenue Authority (URA) \u2013 Revenue **Opinion** Unqualified", "\uf0b7 Out of the revenue target of UGX.20.344Tn set for the Authority for the financial year 2019/2020, UGX.17.131Tn was collected representing performance of 84% of the set target and a shortfall of 16% despite full funding for the allocated budget of UGX.450.964Bn (which was a 25% increment). \uf0b7 A comparison of some sampled taxpayers balances in the Tax arrears schedules with their ledger balances from the E-tax system to confirm accuracy and completeness of the Tax Arrears balances revealed a net variance of UGX.2,139,478,634,789. I further noted that the schedule had duplicated names and amounts to the tune of UGX.109,658,539,050 thus affecting taxpayer confidence in using the system and also exposing taxpayers to a risk of inaccurate payments. \uf0b7 Included in the UGX.248,727,514,100 reported as the amount due to UCF as at 30th June 2020 is revenue from taxes on Government Procurements totaling UGX.132,512,038,303. However, review of the reconciliation statement for the revenue due to the UCF, revealed that an outstanding amount of UGX.132,512,038,303 that was listed as \u201ccorrection of outstanding issues on UCF after reconciliation with treasury\u201d which was under investigation. There was no evidence provided of what constituted this amount or indeed where this money was being held thus rendering the amount un-supported and misleading. \uf0b7 Unutilized deposits of UGX.130.807Bn that were credited on the Gross Payment Account (GPA) by some Large Taxpayers for clearing their tax obligations in the future were included in the customs tax collection of UGX.5.141Tn instead of being treated as liabilities (differed revenue) leading to over-statement of Customs and Excise Taxes collected and understating liabilities at the reporting date."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "multiple extensions of time, delays in design reviews, variations in quantities during implementation, cost and time extensions, delays in execution of works.", "None"], "type": "table"}}, {"content": "152", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that contrary to the International Monetary Fund (IMF) benchmark recommending a Tax-to-GDP ratio of at least 15% for developing countries, Uganda\u2019s Tax/GDP ratio is around 12% and has averaged around 11% for the last three (3) years thus hindering the achievement of sustainable economic growth.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Challenges were noted in the effectiveness of the URA Revenue Collection Mechanism such as existence of a large hard-to-tax sector, limited record- keeping by businesses, considerable tax evasion, limited tax compliance, and weak tax administration capacity. It was noted that URA favours the self- assessment regime which makes it easy for the hard-to-tax groups to evade/avoid tax unless specific measures are taken to alleviate this. However, this calls for more tax audits to investigate noncompliance, yet URA has thin staff given the current staffing ratio of 1:3054 in Domestic Tax Compliance.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Anomalies were noted in the Payment of UGX.1,883,755,265 to an Informer contrary to the Informer Management and Reward Policy. I noted conflict of interest situation occasioned by the Commissioner Customs, backdated approvals by the Commissioner General and Commissioner Customs after the cash had been withdrawn from the bank, backdated filling of the Tax evaders Information Form 0710 (TIF form 001) which is meant to record particulars of the informer, the particulars of alleged tax evader, and the allegations of the case that was filled after the Customs Audit contrary to the policy, lack of evidence on record on how the informer obtained the information contrary to Informer Management Policy and the Offence Report Form F 71 was also filled after the Customs Audit contrary to the East African Community Customs regulation", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The Tax Investigations Department identified taxes worth UGX.42.972Bn for recovery during the year, however, only UGX.242,017,569 was recovered resulting into a balance of UGX.42.73Bn uncollected despite having communicated to the respective collecting departments. It was further noted that the same arrears were not recognized and included in the respective departmental arrears schedules at the year end.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}]], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Review of sample taxpayers for Large Tax payers and Medium taxpayers from e-tax with VAT offsets in their monthly VAT returns, revealed that several taxpayers with VAT offsets totaling to UGX.1.531Tn were not subjected to a VAT monthly return verification process by URA officers to establish why more input tax (purchases) than output tax (sales) had been declared consistently for the period contrary to Section 3.2 of the Domestic Tax Compliance Handbook. There is a risk that the above taxpayers could be filing incorrect monthly VAT returns.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- It was noted that taxpayers with VAT claims of UGX.2.619Tn had not opted for a tax refund as required under the law which is a red flag to possible evasion of audit by such taxpayers. The VAT Act requires taxpayers with VAT Offset returns above 5 million to be audited by URA before payment.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- A review of the VAT nil suppliers report, obtained from e-tax dynamic reports revealed 53,473 cases where taxpayers had purportedly made purchases amounting to UGX.1Tn and claimed 18% input VAT of UGX.180.06Bn, however, the corresponding sales (Output tax) were not declared by the companies (other taxpayers) from whom the above taxpayers bought goods or services. False declaration of VAT returns results into loss of revenue.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Analysis of the tax arrears report from the e-tax system and the respective tax refunds made during the year revealed that some taxpayers were paid refunds when they had other outstanding tax obligations to the tune of UGX.45.976Bn. This not only contravenes the law but also denies the government the much-needed revenue.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Review of the manual database provided by the URA revealed that out of the 2,157 cases of the approved tax refunds worth UGX.335.792Bn in the year,", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "153", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", null], ["6", "Uganda Revenue Authority (URA) \u2013 Corporate Services **Opinion** Unqualified", "\uf0b7 Analysis of the payment to short term employees revealed that on average, 232 employees were hand-picked, given temporary employment contracts and were being paid a monthly basic salary, transport and housing allowances. I noted that despite spending UGX.4bn on such employees, URA does not have a policy for short-term employees which exposes the recruitment and remuneration to abuse. \uf0b7 The URA Headquarter Building (URA Tower), had a provision for a car parking Tower to accommodate 360 cars. However, due to miscommunication between the project manager, structural engineer and contractor, the floor was not finished according to specifications and thus the Parking Tower has remained unused since 2018. \uf0b7 A review of a schedule of IT systems being maintained by the authority revealed that the process of system acquisition is not well streamlined, as a number of systems appear to be duplicating the functions and roles of other systems owned by the authority. For example, the Imperva solution that should ideally provide a multi-layered protection to ensure that the authority websites and applications are always available and secure, is being duplicated by a number of software applications like; Intellinx and Privileged Account Management Solution, among others. As a result, the Authority could have avoided expenditure worth UGX.53.485Bn comprising UGX.34.861Bn acquisition costs and UGX.18.624Bn worth of maintenance costs. \uf0b7 I noted the performance of the Tax Payer Registration and Expansion Project (TREP) performed poorly. During the financial year 2019/20, the collaborating institutions countrywide registered only 142,620 taxpayers against a target of 283,615 taxpayers, representing a 50.2% registration success. Furthermore, although TREP had a revenue target of UGX.124.58n in FY 2019/20 to be collected by the four collaborating agencies, only UGX.26.8Bn was collected by end of June 2020 representing a 19.8% performance rate. \uf0b7 The Accounting Officer authorized cash withdrawals 392 times amounting to UGX.11.036Bn contrary to limits set up by the PSST and the URA Cash Policy. It should be noted that the withdrawn cash was used to pay for air tickets, car hire, staff claims among others, all of which can be avoided through the use of bank transfers. \uf0b7 Contrary to the PFM 2015, URA has six (6) operations bank accounts with a combined turnover of approximately UGX.1 trillion in commercial banks. This frustrates the cash flow management process of Treasury, distorts monetary policy and allows URA to override financial management controls. I advised"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", null], ["6", "Uganda Revenue Authority (URA) \u2013 Corporate Services **Opinion** Unqualified", "\uf0b7 Analysis of the payment to short term employees revealed that on average, 232 employees were hand-picked, given temporary employment contracts and were being paid a monthly basic salary, transport and housing allowances. I noted that despite spending UGX.4bn on such employees, URA does not have a policy for short-term employees which exposes the recruitment and remuneration to abuse. \uf0b7 The URA Headquarter Building (URA Tower), had a provision for a car parking Tower to accommodate 360 cars. However, due to miscommunication between the project manager, structural engineer and contractor, the floor was not finished according to specifications and thus the Parking Tower has remained unused since 2018. \uf0b7 A review of a schedule of IT systems being maintained by the authority revealed that the process of system acquisition is not well streamlined, as a number of systems appear to be duplicating the functions and roles of other systems owned by the authority. For example, the Imperva solution that should ideally provide a multi-layered protection to ensure that the authority websites and applications are always available and secure, is being duplicated by a number of software applications like; Intellinx and Privileged Account Management Solution, among others. As a result, the Authority could have avoided expenditure worth UGX.53.485Bn comprising UGX.34.861Bn acquisition costs and UGX.18.624Bn worth of maintenance costs. \uf0b7 I noted the performance of the Tax Payer Registration and Expansion Project (TREP) performed poorly. During the financial year 2019/20, the collaborating institutions countrywide registered only 142,620 taxpayers against a target of 283,615 taxpayers, representing a 50.2% registration success. Furthermore, although TREP had a revenue target of UGX.124.58n in FY 2019/20 to be collected by the four collaborating agencies, only UGX.26.8Bn was collected by end of June 2020 representing a 19.8% performance rate. \uf0b7 The Accounting Officer authorized cash withdrawals 392 times amounting to UGX.11.036Bn contrary to limits set up by the PSST and the URA Cash Policy. It should be noted that the withdrawn cash was used to pay for air tickets, car hire, staff claims among others, all of which can be avoided through the use of bank transfers. \uf0b7 Contrary to the PFM 2015, URA has six (6) operations bank accounts with a combined turnover of approximately UGX.1 trillion in commercial banks. This frustrates the cash flow management process of Treasury, distorts monetary policy and allows URA to override financial management controls. I advised"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "154", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "URA to transfer all operations accounts to Bank of Uganda. \uf0b7 Contrary to section 23 of the PFM 2015, the Authority awarded multi-year contracts to the tune of UGX.57.2Bn but did not avail evidence of approval of these multi-year commitments by Parliament. The multi-year contracts mainly comprised of contracts signed for support and maintenance of systems and motor vehicle financing.", null], ["7", "Treasury Operations **Opinion** Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.9,981.6 Bn, only UGX.8,843Bn was spent by TOP resulting into an unspent balance of UGX.1,138Bn representing an absorption level of 88%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account despite having unpaid bills of UGX.1.4 Trillion. \uf0b7 The reported payables under government securities were understated by UGX.1,373 billion due to TOPs accounting policy of non-recognition of the accrued interest on securities. I further observed, the reported foreign borrowings amounting to UGX.38,916 billion in the financial statements as at 30th June 2020, was only principal and excluded the accumulated interest thereon, due to the same accounting policy. This has an overall effect of understating the Governments\u2019 debt position. \uf0b7 I observed that prior to the establishment of the Uganda Development Corporation (UDC), under the Uganda Development Corporation Act 2016, UDC held shares in some companies and others arising out of the repealed UDC Act Cap 326. Upon the establishment of the UDC, under the 2016 Act, there was no provision for the management of the said companies as the Act only limited the investments that the new UDC would take up upon commencement. The status of the said companies remains unclear. \uf0b7 The Attorney General, Section 19 of the Government Proceedings Act and in a court decision (MISCELLANEOUS CAUSE NO. 376 OF 2019) all opined that Court awards and amounts are statutory in nature and should be charged directly on the consolidated account and does not require appropriation by parliament. \uf0b7 Whereas this principle is applied by the Secretary to Treasury under Treasury Operations, the same is not done for cases being paid by MOJCA. As a result of this, a total of UGX.989Bn remains outstanding and continues to attract interest as a result of default to pay. I advised Treasury to deal with all outstanding court awards collectively instead of concentrating on those with mandamus orders since they all have a direct charge on the consolidated fund."], ["8", "Public Procurement and Disposal of Public assets Authority (PPDA) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.24.83Bn out of which UGX.17.28Bn was warranted, resulting in a shortfall of UGX.7.55Bn which is 30.4% of the budget. Failure to receive all the appropriated funds affects implementation of planned activities. \uf0b7 I noted that out of the planned nine (9) strategic targets/goals, three (3) targets had been fully achieved, three (3) were partially achieved while three (3) were not achieved at all. \uf0b7 Out of the total receipts for the financial year of UGX.17,273,277,316, UGX.16,773,426,361 was spent by the entity resulting in an unspent balance of UGX.499,850,955 representing an absorption level of 97%. \uf0b7 Shortcomings were noted in the management of entity fleet such as; failure to comply with the vehicle standardization guidelines of Government; absence of annual motor vehicle inspections and noncompliance with disposal conditions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "URA to transfer all operations accounts to Bank of Uganda. \uf0b7 Contrary to section 23 of the PFM 2015, the Authority awarded multi-year contracts to the tune of UGX.57.2Bn but did not avail evidence of approval of these multi-year commitments by Parliament. The multi-year contracts mainly comprised of contracts signed for support and maintenance of systems and motor vehicle financing.", null], ["7", "Treasury Operations **Opinion** Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.9,981.6 Bn, only UGX.8,843Bn was spent by TOP resulting into an unspent balance of UGX.1,138Bn representing an absorption level of 88%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account despite having unpaid bills of UGX.1.4 Trillion. \uf0b7 The reported payables under government securities were understated by UGX.1,373 billion due to TOPs accounting policy of non-recognition of the accrued interest on securities. I further observed, the reported foreign borrowings amounting to UGX.38,916 billion in the financial statements as at 30th June 2020, was only principal and excluded the accumulated interest thereon, due to the same accounting policy. This has an overall effect of understating the Governments\u2019 debt position. \uf0b7 I observed that prior to the establishment of the Uganda Development Corporation (UDC), under the Uganda Development Corporation Act 2016, UDC held shares in some companies and others arising out of the repealed UDC Act Cap 326. Upon the establishment of the UDC, under the 2016 Act, there was no provision for the management of the said companies as the Act only limited the investments that the new UDC would take up upon commencement. The status of the said companies remains unclear. \uf0b7 The Attorney General, Section 19 of the Government Proceedings Act and in a court decision (MISCELLANEOUS CAUSE NO. 376 OF 2019) all opined that Court awards and amounts are statutory in nature and should be charged directly on the consolidated account and does not require appropriation by parliament. \uf0b7 Whereas this principle is applied by the Secretary to Treasury under Treasury Operations, the same is not done for cases being paid by MOJCA. As a result of this, a total of UGX.989Bn remains outstanding and continues to attract interest as a result of default to pay. I advised Treasury to deal with all outstanding court awards collectively instead of concentrating on those with mandamus orders since they all have a direct charge on the consolidated fund."], ["8", "Public Procurement and Disposal of Public assets Authority (PPDA) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.24.83Bn out of which UGX.17.28Bn was warranted, resulting in a shortfall of UGX.7.55Bn which is 30.4% of the budget. Failure to receive all the appropriated funds affects implementation of planned activities. \uf0b7 I noted that out of the planned nine (9) strategic targets/goals, three (3) targets had been fully achieved, three (3) were partially achieved while three (3) were not achieved at all. \uf0b7 Out of the total receipts for the financial year of UGX.17,273,277,316, UGX.16,773,426,361 was spent by the entity resulting in an unspent balance of UGX.499,850,955 representing an absorption level of 97%. \uf0b7 Shortcomings were noted in the management of entity fleet such as; failure to comply with the vehicle standardization guidelines of Government; absence of annual motor vehicle inspections and noncompliance with disposal conditions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "URA to transfer all operations accounts to Bank of Uganda. \uf0b7 Contrary to section 23 of the PFM 2015, the Authority awarded multi-year contracts to the tune of UGX.57.2Bn but did not avail evidence of approval of these multi-year commitments by Parliament. The multi-year contracts mainly comprised of contracts signed for support and maintenance of systems and motor vehicle financing.", null], ["7", "Treasury Operations **Opinion** Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.9,981.6 Bn, only UGX.8,843Bn was spent by TOP resulting into an unspent balance of UGX.1,138Bn representing an absorption level of 88%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account despite having unpaid bills of UGX.1.4 Trillion. \uf0b7 The reported payables under government securities were understated by UGX.1,373 billion due to TOPs accounting policy of non-recognition of the accrued interest on securities. I further observed, the reported foreign borrowings amounting to UGX.38,916 billion in the financial statements as at 30th June 2020, was only principal and excluded the accumulated interest thereon, due to the same accounting policy. This has an overall effect of understating the Governments\u2019 debt position. \uf0b7 I observed that prior to the establishment of the Uganda Development Corporation (UDC), under the Uganda Development Corporation Act 2016, UDC held shares in some companies and others arising out of the repealed UDC Act Cap 326. Upon the establishment of the UDC, under the 2016 Act, there was no provision for the management of the said companies as the Act only limited the investments that the new UDC would take up upon commencement. The status of the said companies remains unclear. \uf0b7 The Attorney General, Section 19 of the Government Proceedings Act and in a court decision (MISCELLANEOUS CAUSE NO. 376 OF 2019) all opined that Court awards and amounts are statutory in nature and should be charged directly on the consolidated account and does not require appropriation by parliament. \uf0b7 Whereas this principle is applied by the Secretary to Treasury under Treasury Operations, the same is not done for cases being paid by MOJCA. As a result of this, a total of UGX.989Bn remains outstanding and continues to attract interest as a result of default to pay. I advised Treasury to deal with all outstanding court awards collectively instead of concentrating on those with mandamus orders since they all have a direct charge on the consolidated fund."], ["8", "Public Procurement and Disposal of Public assets Authority (PPDA) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.24.83Bn out of which UGX.17.28Bn was warranted, resulting in a shortfall of UGX.7.55Bn which is 30.4% of the budget. Failure to receive all the appropriated funds affects implementation of planned activities. \uf0b7 I noted that out of the planned nine (9) strategic targets/goals, three (3) targets had been fully achieved, three (3) were partially achieved while three (3) were not achieved at all. \uf0b7 Out of the total receipts for the financial year of UGX.17,273,277,316, UGX.16,773,426,361 was spent by the entity resulting in an unspent balance of UGX.499,850,955 representing an absorption level of 97%. \uf0b7 Shortcomings were noted in the management of entity fleet such as; failure to comply with the vehicle standardization guidelines of Government; absence of annual motor vehicle inspections and noncompliance with disposal conditions."], ["9", "PPDA Appeals Tribunal **Opinion** Unqualified", "\uf0b7 Section 17(1) (2) (3) of the Public Finance and Management Act (PFMA) 2015 states that Every appropriation by Parliament shall expire and cease to have any effect at the close of the financial year for which it is made. Contrary to this section, the Tribunal had not spent UGX.180Million by close"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "155", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "of the year; however, the funds were never returned to the Consolidated Fund. \uf0b7 The Tribunal received UGX.2.344Bn and by the close of the year, had spent UGX.2.164 (92.3%) leaving UGX.180Bn as unspent. A critical review of the budget revealed that majorly, the unspent funds related to planned regional sensitization seminars which the Accounting Officer attributed to the Covid19 pandemic.", null], ["10", "Directorate of Ethics and Integrity (DEI) **Opinion** Unqualified", "\uf0b7 The Directorate Budgeted to receive revenue amounting to UGX.8.6Bn for the year ended 30th June 2020, but only UGX.5.4Bn was released representing a performance of 63% of the target. Accordingly, there was a shortfall in releases amounting to UGX.3.2Bn representing 37%. Failure to receive all the appropriated funds affects implementation of planned activities. \uf0b7 I sampled 17 out-puts worth UGX.8.6bn representing 100% of the total budget and noted that, 4 outputs representing 31% were fully implemented while 13 outputs representing 69% were partially implemented. \uf0b7 Funds amounting to UGX.32,181,000 were irregularly diverted and spent on other activities without seeking the necessary approvals. \uf0b7 Domestic arrears increased from UGX.186Million in the previous year to UGX.442Million (i.e. by 138%) in the year under review. Overdue Domestic Arrears expose the entity to a risk of unnecessary and costly litigation. \uf0b7 Shortcomings were noted in the area of Fleet Management which included; lack of funding for acquisition of motor vehicles; lack of vehicle movement logbooks, lack of vehicle service analysis records, absence of annual inspections, lack of appraisal of the drivers, noncompliance with disposal conditions and inadequacy of motor vehicle maintenance funding. \uf0b7 Staffing Gaps as well as a high staff turn-over were noted at the Directorate with 56% of the positions vacant. \uf0b7 There were no separate financial Statements compiled for the Leadership Code Tribunal. My review of the activities intended to operationalize the Tribunal indicated that 8 activities (23%) were fully implemented, 11 activities (31%) were partially implemented whereas 16 activities (46%) were not implemented at all."], ["11", "Insurance Regulatory Authority (IRA) **Opinion** Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.29.72 Bn, UGX.16.02Bn was spent by the entity resulting into an unspent balance of UGX.13.71Bn representing an absorption level of 53.9%. Under absorption of realised funds implies non-implementation of planned activities and hence delayed service delivery. \uf0b7 I noted that IRA had total receivables of UGX.1.393Bn, of which UGX.1.074Bn are classified as short term. These short term receivables have risen from UGX.0.096Bn (i.e. by 1000%). Accumulation of receivables could lead to bad debts and loss of funds to the Authority. \uf0b7 I observed that Construction works for the IRA Office Building were behind schedule at level 11 of the superstructure, with no finishing works done. The works so far done were estimated at only 36% against elapsed time of 88%. This may lead to further cost overruns resulting from inflation and other cost increases. \uf0b7 A review of the IRA staffing position indicated that the Authority only has 59 staff members out of the approved 76 positions leaving a total of 17 (22%) positions vacant. Understaffing negatively affects the ability of the Authority to deliver quality insurance regulatory services. \uf0b7 I noted that the Authority had a number of challenges in the management of its fleet including absence of fuel registers, failure to undertake medical tests for drivers and absence of Motor Vehicle Service Analysis Records."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "of the year; however, the funds were never returned to the Consolidated Fund. \uf0b7 The Tribunal received UGX.2.344Bn and by the close of the year, had spent UGX.2.164 (92.3%) leaving UGX.180Bn as unspent. A critical review of the budget revealed that majorly, the unspent funds related to planned regional sensitization seminars which the Accounting Officer attributed to the Covid19 pandemic.", null], ["10", "Directorate of Ethics and Integrity (DEI) **Opinion** Unqualified", "\uf0b7 The Directorate Budgeted to receive revenue amounting to UGX.8.6Bn for the year ended 30th June 2020, but only UGX.5.4Bn was released representing a performance of 63% of the target. Accordingly, there was a shortfall in releases amounting to UGX.3.2Bn representing 37%. Failure to receive all the appropriated funds affects implementation of planned activities. \uf0b7 I sampled 17 out-puts worth UGX.8.6bn representing 100% of the total budget and noted that, 4 outputs representing 31% were fully implemented while 13 outputs representing 69% were partially implemented. \uf0b7 Funds amounting to UGX.32,181,000 were irregularly diverted and spent on other activities without seeking the necessary approvals. \uf0b7 Domestic arrears increased from UGX.186Million in the previous year to UGX.442Million (i.e. by 138%) in the year under review. Overdue Domestic Arrears expose the entity to a risk of unnecessary and costly litigation. \uf0b7 Shortcomings were noted in the area of Fleet Management which included; lack of funding for acquisition of motor vehicles; lack of vehicle movement logbooks, lack of vehicle service analysis records, absence of annual inspections, lack of appraisal of the drivers, noncompliance with disposal conditions and inadequacy of motor vehicle maintenance funding. \uf0b7 Staffing Gaps as well as a high staff turn-over were noted at the Directorate with 56% of the positions vacant. \uf0b7 There were no separate financial Statements compiled for the Leadership Code Tribunal. My review of the activities intended to operationalize the Tribunal indicated that 8 activities (23%) were fully implemented, 11 activities (31%) were partially implemented whereas 16 activities (46%) were not implemented at all."], ["11", "Insurance Regulatory Authority (IRA) **Opinion** Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.29.72 Bn, UGX.16.02Bn was spent by the entity resulting into an unspent balance of UGX.13.71Bn representing an absorption level of 53.9%. Under absorption of realised funds implies non-implementation of planned activities and hence delayed service delivery. \uf0b7 I noted that IRA had total receivables of UGX.1.393Bn, of which UGX.1.074Bn are classified as short term. These short term receivables have risen from UGX.0.096Bn (i.e. by 1000%). Accumulation of receivables could lead to bad debts and loss of funds to the Authority. \uf0b7 I observed that Construction works for the IRA Office Building were behind schedule at level 11 of the superstructure, with no finishing works done. The works so far done were estimated at only 36% against elapsed time of 88%. This may lead to further cost overruns resulting from inflation and other cost increases. \uf0b7 A review of the IRA staffing position indicated that the Authority only has 59 staff members out of the approved 76 positions leaving a total of 17 (22%) positions vacant. Understaffing negatively affects the ability of the Authority to deliver quality insurance regulatory services. \uf0b7 I noted that the Authority had a number of challenges in the management of its fleet including absence of fuel registers, failure to undertake medical tests for drivers and absence of Motor Vehicle Service Analysis Records."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "156", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that planned procurements worth UGX.4.1Bn were not undertaken during the year under review. This points to delayed service delivery.", null], ["12", "Insurance Training College (ITC) **Opinion** Unqualified", "\uf0b7 The College experienced revenue shortfall of UGX.2,865,852,364 which represents 34% of the total budget. Failure to collect all the budgeted funds affects implementation of planned activities. \uf0b7 I sampled 10 out-puts and noted that 5 outputs representing 50% were fully implemented while the remaining 5 outputs (also representing 50%) were partially implemented. \uf0b7 Trade and Other Receivables increased from UGX.345,631,409 in the financial year 2018/19 to UGX.806,359,804 in 2019/20 i.e. by 133%. The College\u2019s Cash flows were tied up in receivables that may turn into bad debts. \uf0b7 Since establishment of the College, in 2017, no Board has ever been appointed by the Minister and currently the College is governed by the old Governing Council and a Board of Trustees which existed before the Act."], ["13", "Financial Intelligence Authority (FIA) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.13Bn out of which UGX.10.3Bn was warranted, resulting into a shortfall of UGX.2.7Bn, which is 21% of the budget. Failure to receive all the appropriated funds affects implementation of planned activities. \uf0b7 Out of 7 outputs planned, four (4) outputs with a total of thirteen (13) activities worth UGX.7.97Bn were fully implemented and three (3) outputs with a total of seven (7) activities worth UGX.0.83Bn were partially implemented. \uf0b7 I noted an increase of UGX.221,790,800 (201%) in rent arrears from UGX.110,554,585 at the beginning of the year to UGX.332,345,385, as at 30th June 2020. \uf0b7 It was observed that the Authority failed to absorb UGX.750,565,645 meant for anti-money laundering/countering financing of terrorism funded by JAR- SRC European Union as budget support. \uf0b7 A review of the staffing structures for FIA revealed that out of the total approved structure of 64 staff, only 39 (61%) positions were filled and 25 (39%) positions had not been filled."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that planned procurements worth UGX.4.1Bn were not undertaken during the year under review. This points to delayed service delivery.", null], ["12", "Insurance Training College (ITC) **Opinion** Unqualified", "\uf0b7 The College experienced revenue shortfall of UGX.2,865,852,364 which represents 34% of the total budget. Failure to collect all the budgeted funds affects implementation of planned activities. \uf0b7 I sampled 10 out-puts and noted that 5 outputs representing 50% were fully implemented while the remaining 5 outputs (also representing 50%) were partially implemented. \uf0b7 Trade and Other Receivables increased from UGX.345,631,409 in the financial year 2018/19 to UGX.806,359,804 in 2019/20 i.e. by 133%. The College\u2019s Cash flows were tied up in receivables that may turn into bad debts. \uf0b7 Since establishment of the College, in 2017, no Board has ever been appointed by the Minister and currently the College is governed by the old Governing Council and a Board of Trustees which existed before the Act."], ["13", "Financial Intelligence Authority (FIA) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.13Bn out of which UGX.10.3Bn was warranted, resulting into a shortfall of UGX.2.7Bn, which is 21% of the budget. Failure to receive all the appropriated funds affects implementation of planned activities. \uf0b7 Out of 7 outputs planned, four (4) outputs with a total of thirteen (13) activities worth UGX.7.97Bn were fully implemented and three (3) outputs with a total of seven (7) activities worth UGX.0.83Bn were partially implemented. \uf0b7 I noted an increase of UGX.221,790,800 (201%) in rent arrears from UGX.110,554,585 at the beginning of the year to UGX.332,345,385, as at 30th June 2020. \uf0b7 It was observed that the Authority failed to absorb UGX.750,565,645 meant for anti-money laundering/countering financing of terrorism funded by JAR- SRC European Union as budget support. \uf0b7 A review of the staffing structures for FIA revealed that out of the total approved structure of 64 staff, only 39 (61%) positions were filled and 25 (39%) positions had not been filled."], ["14", "Uganda Investment Authority (UIA) **Opinion** Unqualified", "\uf0b7 I reviewed the approved revenue estimates for the financial year 2019/2020 and noted that UIA budgeted to receive Revenue of UGX.15.448Bn during the year under review. The entity received UGX.11.514Bn as releases from the consolidated fund representing the overall performance of 74.5% and a budget shortfall of 25.5%. Shortfalls in revenue constrain the implementation of approved activities and therefore service delivery. \uf0b7 I further noted that out of the warrants issued amounting to UGX.11.,514Bn, a total of UGX.11.199Bn was spent by the entity resulting into unspent balance of UGX.0.314Bn representing an absorption level of 97.3%. Un- utilized funds are an indication of capacity challenges to execute approved activities. \uf0b7 I noted that the Authority had a structure of 124 approved positions out of which 75 positions were filled leaving 49 vacant positions (40%) which is an indication of gross understaffing. \uf0b7 I observed that a number of Private Industrial Parks have been established in the Country without the control and regulation by the UIA. \uf0b7 I also noted a number of shortcomings in the entity\u2019s fleet management which included; vehicles not accurately recorded in the format prescribed by the Accountant General; Obsolete stock of vehicles; lack of budget for acquisition of vehicles; Improper Maintenance of Motor Vehicle Records; Non- Existence of a Fleet Management Policy and Guidelines; Failure to Maintain Fuel Registers; Failure to Maintain Proper Vehicle Movement Log"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "157", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Books; Absence of Annual Motor Vehicle Inspections and Non-compliance with Disposal Conditions.", null], ["15", "Uganda Retirement Benefits Regulatory Authority (URBRA) **Opinion** Unqualified", "\uf0b7 During the year under review, I noted that, although the entity budgeted to collect revenue worth UGX.6,975,600,000, only UGX.2,216,616,352 was collected resulting to a short fall of UGX.4,758,983,648 equivalent to about 68% of the budget. Such significant revenue shortfall affects implementation of planned activities. \uf0b7 Inspection of properties in Uganda revealed that land located in Masese which was fraudulently leased out to an individual and a company by the Jinja District Land Board had been successfully recovered and titles cancelled. The title has, however, not been registered in the UPHL names. It is thus still exposed to the recurring encroachments."], ["16", "Deposit Protection Fund **Opinion** Unqualified", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Books; Absence of Annual Motor Vehicle Inspections and Non-compliance with Disposal Conditions.", null], ["15", "Uganda Retirement Benefits Regulatory Authority (URBRA) **Opinion** Unqualified", "\uf0b7 During the year under review, I noted that, although the entity budgeted to collect revenue worth UGX.6,975,600,000, only UGX.2,216,616,352 was collected resulting to a short fall of UGX.4,758,983,648 equivalent to about 68% of the budget. Such significant revenue shortfall affects implementation of planned activities. \uf0b7 Inspection of properties in Uganda revealed that land located in Masese which was fraudulently leased out to an individual and a company by the Jinja District Land Board had been successfully recovered and titles cancelled. The title has, however, not been registered in the UPHL names. It is thus still exposed to the recurring encroachments."], ["16", "Deposit Protection Fund **Opinion** Unqualified", "\uf0b7 No material issues."], ["17", "Uganda Microfinance Regulatory Authority (UMRA) **Opinion** Unqualified", "\uf0b7 During the year ended 30th June 2020, 670 Money Lenders and 138 Non Deposit taking institutions were licensed. However, the entity lacks a comprehensive database of all Microfinance institutions and money lenders in Uganda, implying that there may still be a number of unregulated players. \uf0b7 UMRA failed to gazette the licensed microfinance institutions as required by Regulation 7 of the Tier 4 Microfinance Institutions and Money Lenders (Non-deposit taking Institutions) Regulations 2018, thereby exposing consumers to risk of dealing with unlicensed and fraudulent firms. \uf0b7 Contrary to the Commitment control system UMRA had irregularly accumulated domestic arrears worth UGX.163,713,265 in the year under review. These majorly comprised of sundry creditors. \uf0b7 Contrary to Section 17(1) (2) (3) of the Public Finance and Management Act 2015, the Authority had unspent funds of UGX.143,137,931 at the year-end that were never returned to Treasury. Failure to return unspent funds exposes such funds to a risk of diversion."], ["18", "Uganda Bureau of Statistics (UBOS) **Opinion** Unqualified", "\uf0b7 I noted a number of issues in the implementation of the approved budget such as partial implementation of Strategic Plan, under absorption of funds, partial or non-implementation of activities, under performance of the NTR & government releases. \uf0b7 I noted that UBOS has eight (8) donor funded projects which had received disbursements amounting to UGX.16,915,568,070 during the year although their budgets had not been approved by Parliament. \uf0b7 I noted delayed Implementation of a number of Projects such as; UBOS Panel-Survey Project, Baseline Education Survey Project (WB-GPE-UTSEP), UN-Women despite the requisite funding being availed. \uf0b7 Contrary to the e-cash system, I noted that the Bureau had not fully embraced the use of E-cash system while paying for one-off activities such as workshops and seminars for non-vendors in the IFMS system. \uf0b7 A review of the staffing structures for UBOS revealed that out of the total approved structure of 320 staff; only 281 (88%) positions were filled, leaving 39 (12%) positions vacant. \uf0b7 I noted a number of short comings in the management of the Bureau motor vehicle fleet such as: failure to maintain fuel registers, absence of motor vehicle inspections, drivers\u2019 competencies for operation of entity fleet not monitored, inadequacy of motor vehicle maintenance funding, non- compliance with disposal conditions and lack of a disposal plan for vehicles."], ["19", "Uganda Property", "\uf0b7 During the year under review, I noted that, although the entity budgeted to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "158", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Holdings Limited (UPHL) **Opinion** Unqualified", "collect revenue worth UGX.6,975,600,000, only UGX.2,216,616,352 was collected resulting to a short fall of UGX.4,758,983,648 equivalent to about 68% of the budget. Such significant revenue shortfall affects implementation of planned activities. \uf0b7 Inspection of properties in Uganda revealed that land located in Masese which was fraudulently leased out to an individual and a company by the Jinja District Land Board had been successfully recovered and titles cancelled. The title has, however, not been registered in the UPHL names. It is thus still exposed to the recurring encroachments."], ["20", "Departed Asians Property Custodian Board (DAPCB) **Opinion** Unqualified", "\uf0b7 Management did NOT disclose any balances for properties and physical assets in the financial statements for the period despite properties being the Board\u2019s most important asset. This was attributed to delayed valuation of these assets. \uf0b7 The Accounting Officer reported an annual deficit of UGX.1,141,662,873 for the year 2019/20. I noted that this deficit reduced by 13.5% from the prior year despite revenue increasing by over 20%. This implies that the continued existence of the entity is wiping out all the proceeds got from sale of properties. \uf0b7 I noted that the entity\u2019s payables had increased from UGX.UGX.71,249,986 to UGX.244,366,032 representing a percentage increase of by 243% the prior year, yet the entity was preparing to wind down in the subsequent year. \uf0b7 Out of the planned thirteen (13) outputs to be achieved by the Board; 2 were fully achieved while 11 were partially achieved. This was attributed to a deficit in funding and the lock down as a result of the COVID 19 pandemic. \uf0b7 I noted that up to 90 properties whose owners had earlier been compensated had been illegitimately repossessed by new unknown claimants. These included several properties from which rent was being collected by the Board at the time."], ["21", "Uganda Free Zones Authority (UFZA) **Opinion** Unqualified", "\uf0b7 As a result of unfair dismissal of a former Authority staff by the Board, the Authority was directed by Court to pay damages amounting to UGX.186million. It was determined that the Board\u2019s failure to follow the laid down human resource policies, resulted in an avoidable costs to government. \uf0b7 The Authority is yet to obtain title for the 109 acres of land located at Block 535, Plot 483 & 326 in Buwaya, Wakiso, which it purchased in the previous financial year at UGX.7,412,000,000. I established that, although the Authority has since taken possession of the land in question, there is still a protracted legal battle in relation to the same land arising from the counterclaim for ownership by other individuals other than the purported rightful owners. \uf0b7 The Authority irregularly made an advance payment of UGX.10,752,389,907 to NEC before obtaining any completion certificates from the supervising consultant; this constitutes 86% of the total contract amount of UGX.12,574,195,406. However, by the time of the audit, no work had been done on the site and no Advance Payment guarantee was obtained."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Holdings Limited (UPHL) **Opinion** Unqualified", "collect revenue worth UGX.6,975,600,000, only UGX.2,216,616,352 was collected resulting to a short fall of UGX.4,758,983,648 equivalent to about 68% of the budget. Such significant revenue shortfall affects implementation of planned activities. \uf0b7 Inspection of properties in Uganda revealed that land located in Masese which was fraudulently leased out to an individual and a company by the Jinja District Land Board had been successfully recovered and titles cancelled. The title has, however, not been registered in the UPHL names. It is thus still exposed to the recurring encroachments."], ["20", "Departed Asians Property Custodian Board (DAPCB) **Opinion** Unqualified", "\uf0b7 Management did NOT disclose any balances for properties and physical assets in the financial statements for the period despite properties being the Board\u2019s most important asset. This was attributed to delayed valuation of these assets. \uf0b7 The Accounting Officer reported an annual deficit of UGX.1,141,662,873 for the year 2019/20. I noted that this deficit reduced by 13.5% from the prior year despite revenue increasing by over 20%. This implies that the continued existence of the entity is wiping out all the proceeds got from sale of properties. \uf0b7 I noted that the entity\u2019s payables had increased from UGX.UGX.71,249,986 to UGX.244,366,032 representing a percentage increase of by 243% the prior year, yet the entity was preparing to wind down in the subsequent year. \uf0b7 Out of the planned thirteen (13) outputs to be achieved by the Board; 2 were fully achieved while 11 were partially achieved. This was attributed to a deficit in funding and the lock down as a result of the COVID 19 pandemic. \uf0b7 I noted that up to 90 properties whose owners had earlier been compensated had been illegitimately repossessed by new unknown claimants. These included several properties from which rent was being collected by the Board at the time."], ["21", "Uganda Free Zones Authority (UFZA) **Opinion** Unqualified", "\uf0b7 As a result of unfair dismissal of a former Authority staff by the Board, the Authority was directed by Court to pay damages amounting to UGX.186million. It was determined that the Board\u2019s failure to follow the laid down human resource policies, resulted in an avoidable costs to government. \uf0b7 The Authority is yet to obtain title for the 109 acres of land located at Block 535, Plot 483 & 326 in Buwaya, Wakiso, which it purchased in the previous financial year at UGX.7,412,000,000. I established that, although the Authority has since taken possession of the land in question, there is still a protracted legal battle in relation to the same land arising from the counterclaim for ownership by other individuals other than the purported rightful owners. \uf0b7 The Authority irregularly made an advance payment of UGX.10,752,389,907 to NEC before obtaining any completion certificates from the supervising consultant; this constitutes 86% of the total contract amount of UGX.12,574,195,406. However, by the time of the audit, no work had been done on the site and no Advance Payment guarantee was obtained."], ["22", "Tax Appeals tribunal (TAT) **Opinion** Unqualified", "\uf0b7 Contrary to the Tribunal\u2019s charter that requires completion of a case within 6 months, results from 14 applications worth UGX.113bn which had been concluded between 3-5 months ago had not been communicated to the involved parties, thus denying timely delivery of justice. \uf0b7 Following the supreme court decision, which required the Tribunal to be the court of first instances in all tax disputes, the number of cases being filed at the Tribunal has increased. However, the current structure of the Tribunal does not allow for multiple concurrent sittings. As a result, the Tribunal now has a backlog of 35 cases worth UGX.111,753,460,704 in tax value as at"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "159", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "30th June 2020 due to failure to hold multiple hearings. \uf0b7 A review of the transfers from the Ministry of Finance revealed that out of an approved budget of UGX.3,841,632,145, a total of UGX.3,589,819,218 was received and spent by the entity. This resulted in a funding gap of UGX.251,812,927. \uf0b7 Contrary to Sections 34(2) and 45 of the Public Finance and Management Act (PFMA), 2015, review of fleet management practices of the Tribunal revealed the following; a) Non-existence of a fleet management policy and guidelines to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles; b) Fuel registers were not maintained for all the Tribunal motor vehicles fleet; c) The Tribunal did not have logbooks for all the vehicles its uses; d) All Tribunal vehicles were not annually inspected as required. e) Repair and service analysis register for all Tribunal vehicles was not maintained; and f) All (100%) drivers had not undertaken an annual medical examination as required to obtain their fitness status.", null], ["23", "Bank of Uganda (BoU) **Opinion** Unqualified", "\uf0b7 No material issues."], ["24", "Post Bank Limited - 2019 **Opinion** Unqualified", "\uf0b7 No material issues."], ["25", "Pride Microfinance Limited (MDI) \u2013 2019 **Opinion** Unqualified", "\uf0b7 No material issues."], ["26", "Uganda Development Bank Limited (UDBL) **Opinion** Unqualified", "\uf0b7 No material issues."], ["27", "Competitiveness and Enterprise Development Project (CEDP) Component 2-5 IDA **Opinion** Unqualified", "\uf0b7 Project expenditure was UGX.17 billion out of an approved budget of UGX.24.2bn resulting into 70% budget performance. The following matters were specifically noted; \uf0d8 Uganda Business Facilitation Centre (UBFC) The construction experienced a slow down due to outbreak of COVID -19 pandemic which hampered the progress of works given that there was reduction in the number of personnel on site and delays occasioned by acquisition and transportation of construction materials. \uf0d8 Uganda Hotel and Tourism Training Institute (UHTTI) Construction experienced slow down due to outbreak COVID -19 pandemic which hampered progress of works. The site remained closed from April to July, 2020. Besides, there was also a delay in delivery of materials and equipment which were under importation. \uf0b7 Overall, there is need to improve absorption of funds to ensure project objectives are realized in the planned periods."], ["28", "Competitiveness and", "\uf0b7 Out of the budgeted funds totaling UGX.71.5 billion for the year under"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "160", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Enterprise Development Project (CEDP) Component 1 Land Administration IDA **Opinion** Unqualified", "review, the Project spent only UGX.58.4 billion, resulting into under absorption of UGX.13.1 billion representing a performance level of 82%. This implies that some project activities were not implemented during the year."], ["29", "Microfinance Support Centre **Opinion** Unqualified", "\uf0b7 UGX 3.4bn was advanced externally as mobilization whose accountability was yet to be received one and half years after the close of the financial year. The money was advanced to persons who operate outside the Micro Finance Support Centre to advocate for government programmes amongst SACCOs."], ["30", "Agricultural Credit Facility (ACF) \u2013 2018/2019 **Opinion** Unqualified", "\uf0b7 Delinquent loans have reduced from UGX.3,127,436,000 to UGX.2,903,165,000 as a result of recovering UGX. 504,271,183 from two PFIs. During the year one loan facility with a GoU contribution of UGX. 280,000,000 was declared delinquent."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Enterprise Development Project (CEDP) Component 1 Land Administration IDA **Opinion** Unqualified", "review, the Project spent only UGX.58.4 billion, resulting into under absorption of UGX.13.1 billion representing a performance level of 82%. This implies that some project activities were not implemented during the year."], ["29", "Microfinance Support Centre **Opinion** Unqualified", "\uf0b7 UGX 3.4bn was advanced externally as mobilization whose accountability was yet to be received one and half years after the close of the financial year. The money was advanced to persons who operate outside the Micro Finance Support Centre to advocate for government programmes amongst SACCOs."], ["30", "Agricultural Credit Facility (ACF) \u2013 2018/2019 **Opinion** Unqualified", "\uf0b7 Delinquent loans have reduced from UGX.3,127,436,000 to UGX.2,903,165,000 as a result of recovering UGX. 504,271,183 from two PFIs. During the year one loan facility with a GoU contribution of UGX. 280,000,000 was declared delinquent."], ["31", "Agricultural Credit Facility (ACF) \u2013 2019/2020 **Opinion** Unqualified", "\uf0b7 Non-performing loans have increased from UGX.2,903,165,000 in the year 2018/19, to UGX.5,821,898,740 during the year under review, as a result of non-recovery of UGX.3,592,388,311. However, UGX.673,654,500 was recovered during the year from previous delinquent loans."], ["32", "Inspectorate of Government **Opinion** Unqualified", "\uf0b7 A review of the entity\u2019s Ministerial Policy Statement and Approved Budget Estimates revealed that the Inspectorate had an approved revised budget of UGX.54.9Bn, out of which UGX.50.7Bn was released resulting to a shortfall of UGX.4.2Bn. In addition, out of the total receipts of UGX.50.7Bn, a total of UGX.45.0Bn was spent by the entity resulting into an unspent balance of UGX.5.7Bn representing an absorption level of 88.7%. \uf0b7 I assessed the implementation of twelve (12) outputs with a total of thirty (30) activities worth UGX.43.2Bn. Out of the thirty (30) activities, eight (8) activities were fully implemented, representing (26.7%), nineteen (19) activities representing (63.3%) were partially implemented and three (3) activities representing (10%) were not implemented."], ["33", "IG NUSAF III **Opinion** Unqualified", "\uf0b7 No material issues."], ["34", "IG DANIDA **Opinion** Unqualified", "\uf0b7 No material issues."], ["35", "National Lotteries and Gaming Regulatory Board **Opinion** Unqualified", "\uf0b7 Due to underfunding of the budget, the Board failed to implement six key planned activities of: staff and Board members Training, compliance monitoring exercise, Enforcement exercise, Consultancies for the strategic plan and development of Enforcement and compliance manual, as well as travel for due diligence. \uf0b7 Contrary to Section 14 of the PFMA (2015), budget estimates for the financial year 2019/20 worth UGX.6,369,000,000 were approved retrospectively by the board on the 08th October 2019 which was after parliament\u2019s approval of the Appropriation Bill in June 2019. This makes the board\u2019s approval inconsequential. \uf0b7 The Board has operated for over three years without an approved strategic plan to guide its operations and management, contrary to the requirements"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "161", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "of the Treasury Instructions. \uf0b7 I noted significant delays in the procurement of a central monitoring system worth UGX.10.83bn. Whereas the market survey was undertaken in 2017, funds budgeted for in 18/19 financial year and contract awarded in June 2020, by the time of reporting the contractor had not yet performed.", null], ["36", "Privatisation and Utility Sector Reform (PURSP) (Divestiture & Redundancy Accounts) Opinion Unqualified", "\uf0b7 Although Parliament appropriated UGX.3,890,845,000 for the operations of the Privatization Unit, expenditure amounting to UGX.6,302,109,000 was incurred leading to unappropriated expenditure of UGX.2,411,264,000 which was drawn from the divestiture Account. The operations of the entity are not sustainable as the funds from the appropriation are not sufficient and yet the divestiture account has also been depleted. \uf0b7 Payables of PAYE amounting to UGX.1,777,272,000 in respect of deductions from employees were not remitted to the Uganda Revenue Authority due to constraints in the funding of salaries. Failure to provide for funds to pay taxes within the budget has led to the accumulation of the unpaid PAYE tax of UGX.9,601,880,000 as at 30th June 2020. \uf0b7 Out of the receivables due from outstanding sales proceeds amounting to UGX.125.78 billion, a provision for bad debts of UGX.44.74 billion has been made. Some of these receivables had been outstanding for long periods of up to 23 years, making recoverability doubtful."], ["37", "Contingencies Fund \u2013 2018/2019 **Opinion** Unqualified", "\uf0b7 I noted that funds amounting to 1.4Bn remained unspent and uncommitted and was never returned to the consolidated fund by the various entities. \uf0b7 Twelve (12) of the thirteen (13) beneficiary entities did not open separate contingencies fund accounts which exposed the funds to the risk of co- mingling. \uf0b7 Funds amounting to UGX 0.831Bn meant for implementing activities were advanced to personal accounts of staff. \uf0b7 Funds to amounting to UGX.320,537,160 remained unaccounted for at the time of audit. I advised management to effect recoveries from the concerned staff."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "of the Treasury Instructions. \uf0b7 I noted significant delays in the procurement of a central monitoring system worth UGX.10.83bn. Whereas the market survey was undertaken in 2017, funds budgeted for in 18/19 financial year and contract awarded in June 2020, by the time of reporting the contractor had not yet performed.", null], ["36", "Privatisation and Utility Sector Reform (PURSP) (Divestiture & Redundancy Accounts) Opinion Unqualified", "\uf0b7 Although Parliament appropriated UGX.3,890,845,000 for the operations of the Privatization Unit, expenditure amounting to UGX.6,302,109,000 was incurred leading to unappropriated expenditure of UGX.2,411,264,000 which was drawn from the divestiture Account. The operations of the entity are not sustainable as the funds from the appropriation are not sufficient and yet the divestiture account has also been depleted. \uf0b7 Payables of PAYE amounting to UGX.1,777,272,000 in respect of deductions from employees were not remitted to the Uganda Revenue Authority due to constraints in the funding of salaries. Failure to provide for funds to pay taxes within the budget has led to the accumulation of the unpaid PAYE tax of UGX.9,601,880,000 as at 30th June 2020. \uf0b7 Out of the receivables due from outstanding sales proceeds amounting to UGX.125.78 billion, a provision for bad debts of UGX.44.74 billion has been made. Some of these receivables had been outstanding for long periods of up to 23 years, making recoverability doubtful."], ["37", "Contingencies Fund \u2013 2018/2019 **Opinion** Unqualified", "\uf0b7 I noted that funds amounting to 1.4Bn remained unspent and uncommitted and was never returned to the consolidated fund by the various entities. \uf0b7 Twelve (12) of the thirteen (13) beneficiary entities did not open separate contingencies fund accounts which exposed the funds to the risk of co- mingling. \uf0b7 Funds amounting to UGX 0.831Bn meant for implementing activities were advanced to personal accounts of staff. \uf0b7 Funds to amounting to UGX.320,537,160 remained unaccounted for at the time of audit. I advised management to effect recoveries from the concerned staff."], ["38", "Contingencies Fund \u2013 2019/2020 **Opinion** Unqualified", "\uf0b7 Contrary to Section 26(i) of the PFMA 2015 (as amended), I noted that for f/y 2019/20, Parliament only appropriated UGX.62.070 Billion to the Contingencies Fund instead of UGX.163.51 Billion, which is 0.5% of the previous financial year\u2019s (FY2018/19) appropriated budget, causing a deficit of UGX.101.4 Billion. Underfunding of the contingencies fund distorts implementation of the approved budget for the current year as evidenced by requests and approvals of supplementary funding relating to natural disasters and emergencies that occurred during the year."], ["39", "Uganda Warehouse Receipt Systems Authority **Opinion** Qualified", "\uf0b7 I noted that the entity had no approved strategic plan for the period 2015/16 -2019/20, which set out both the long term and short term targets to be achieved. Absence of a strategic plan poses a risk of undertaking operations that are not aligned to the National Development Plan. \uf0b7 I noted that payments amounting to UGX.519.8Million were made to suppliers for services rendered the Authority, through personal bank accounts of staff contrary to the requirements under the Treasury Instructions. The funds remained unaccounted for. \uf0b7 I noted that management paid UGX.205.9Million as facilitation of inspections of warehouses for certification that involved meetings with various stakeholders as well as supervisory activities of the Board of Directors during March and May 2020, a period in which the country was under the COVID-19 total lock down, where people\u2019s movements and gatherings were prohibited. Under the circumstances, the authenticity of these payments is therefore doubtful. \uf0b7 I noted that, although the Authority has been in existence for 10 years and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "162", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "has received over 90% of its required budget; i) No warehouse has ever been licensed by the Authority ii) No warehouse keepers have ever been licensed by the Authority, despite numerous trainings undertaken by the Authority iii) No non tax revenue (NTR) has ever been collected from inspecting warehouses and ware house keepers even though the Authority has been carrying out this activity. iv) Out of the 190 warehouses inspected and sensitized by the Authority only twenty six (26) warehouses have applied for licensing with only six (6) qualifying. \uf0b7 I noted that despite the numerous trainings, sensitization and publicity expenditures, the concept is not gaining the anticipated buy-in. \uf0b7 I noted that that, during the year under review, the Authority\u2019s Board met only twice, was not appropriately constituted and had no Board charter.", null], ["40", "Uganda Seeds Limited \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 As disclosed under Note 7 of the financial statements which highlights the position of the current account between Uganda Seeds Ltd (USL) and PURSP, the funds generated from USL are deposited on the PURSP account and at the close of the year, UGX.1,175,249,581 remained as a receivable from PURSP. This figure is accumulating overtime and I have not been availed any evidence of plans for its utilization or eventual transfer to the Consolidated fund. \uf0b7 USL entered into an agreement with a Cooperative Union to lease 1,130 acres from Uganda Seeds Ltd. However, at the time of the audit, the Union had only utilized 223 acres of land, representing a 20% usage. This has a negative effect on the concession fees receivable as they are based on a percentage of sales. Because of the underutilization of land, the sales are low which leads to loss of concession revenue to Government. As a result, the cooperative union is paying UGX.3,255,330 as concession fees of 1% arising from gross sales of UGX.325,533,000 as opposed to the projection in which the minimum concession fees of UGX.7,500,000 were expected if the Cooperative union had used the entire land. \uf0b7 The company\u2019s assets are leased and only a caretaker manager is employed to monitor the concession. However, as required by its Articles and Memorandum of Association, the company must have a board. \uf0b7 Physical inspection of the leased assets revealed lack of proper maintenance."], ["41", "Capital Markets Authority **Opinion** Unqualified", "\uf0b7 No material issue."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "has received over 90% of its required budget; i) No warehouse has ever been licensed by the Authority ii) No warehouse keepers have ever been licensed by the Authority, despite numerous trainings undertaken by the Authority iii) No non tax revenue (NTR) has ever been collected from inspecting warehouses and ware house keepers even though the Authority has been carrying out this activity. iv) Out of the 190 warehouses inspected and sensitized by the Authority only twenty six (26) warehouses have applied for licensing with only six (6) qualifying. \uf0b7 I noted that despite the numerous trainings, sensitization and publicity expenditures, the concept is not gaining the anticipated buy-in. \uf0b7 I noted that that, during the year under review, the Authority\u2019s Board met only twice, was not appropriately constituted and had no Board charter.", null], ["40", "Uganda Seeds Limited \u2013 2018/19 **Opinion** Unqualified", "\uf0b7 As disclosed under Note 7 of the financial statements which highlights the position of the current account between Uganda Seeds Ltd (USL) and PURSP, the funds generated from USL are deposited on the PURSP account and at the close of the year, UGX.1,175,249,581 remained as a receivable from PURSP. This figure is accumulating overtime and I have not been availed any evidence of plans for its utilization or eventual transfer to the Consolidated fund. \uf0b7 USL entered into an agreement with a Cooperative Union to lease 1,130 acres from Uganda Seeds Ltd. However, at the time of the audit, the Union had only utilized 223 acres of land, representing a 20% usage. This has a negative effect on the concession fees receivable as they are based on a percentage of sales. Because of the underutilization of land, the sales are low which leads to loss of concession revenue to Government. As a result, the cooperative union is paying UGX.3,255,330 as concession fees of 1% arising from gross sales of UGX.325,533,000 as opposed to the projection in which the minimum concession fees of UGX.7,500,000 were expected if the Cooperative union had used the entire land. \uf0b7 The company\u2019s assets are leased and only a caretaker manager is employed to monitor the concession. However, as required by its Articles and Memorandum of Association, the company must have a board. \uf0b7 Physical inspection of the leased assets revealed lack of proper maintenance."], ["41", "Capital Markets Authority **Opinion** Unqualified", "\uf0b7 No material issue."], ["", "**INFORMATION COMMUNICATION SECTOR**", ""], ["1", "Ministry of Information Communication Technology and National Guidance (MoICT & NG) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.69.2Bn out of which UGX.62.2Bn was warranted, resulting into a shortfall of UGX.0.7Bn which is 10% of the budget. Revenue shortfalls affect implementation of planned activities. \uf0b7 I assessed the implementation of three (3) out puts that were fully quantified with a total of eleven (11) activities worth UGX.2.61Bn. Out of the Eleven (11) activities, Four (4) activities were fully implemented, representing (36.4%), Four (4) activities representing (36.4%), were partially implemented and Three (3) activities representing (27.3%) were unimplemented. \uf0b7 I noted that, although the entity received UGX.6Bn as supplementary for"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "163", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "COVID-19 activities, UGX.7.9Bn was spent resulting into over expenditure of UGX.1.9Bn. This implies a diversion from previously budgeted activities. \uf0b7 Out of the 9 COVID19 activities that were fully quantified, 4 activities worth UGX.2.4Bn were fully implemented while 5 activities worth UGX.3.6bn were partially implemented. \uf0b7 A review of fleet management for 25 vehicles held by the Ministry revealed the following shortcomings; lack of a fleet management policy and guidelines; lack of annual inspections; all the 13 drivers employed by the Ministry had not undertaken any annual medical examination as required to obtain their fitness status; 13 vehicles had exceeded the recommended 5 years useful life, one (1) of which had its mileage above the recommended 250,000km; log books of 14 vehicles obtained from Office of the Prime were not handed over to the Ministry.", null], ["2", "Uganda Communications Commission (UCC) **Opinion** Unqualified", "\uf0b7 Out of UGX.22.864Bn budgeted for various activities, UGX.10.633Bn was spent by the entity resulting into an unspent balance of UGX.12.23Bn representing an absorption level of 57% on these specific items. Unspent funds imply a failure to fully implement all planned activities and therefore delayed service delivery. \uf0b7 The Commission failed to collect 2% Gross Annual Revenue levy from all radio and Television operators which deprives the Commission of revenue to implement ICT and rural communication services. \uf0b7 Contrary to the UCC Act 2013, the Commission is not fully executing its mandate as I observed many TV, radio, postal and Courier service operators operating without licenses. Additionally, all operators were not submitting audited financial statements, quarterly and annual reports to the Commission. This limits oversight. \uf0b7 Shortcomings were noted in the entity\u2019s fleet management, including; Failure to comply with the Vehicle Standardization Guidelines of Government; Non maintenance of vehicle log books; Absence of annual vehicle inspections, and Non maintenance of maintenance of motor vehicle service analysis records."], ["3", "Posta Uganda **Opinion** Unqualified", "\uf0b7 The Company budgeted to collect UGX.21,106,834,670 but only UGX.15,297,436,000 was collected resulting to a shortfall of UGX.5,809,398,670 representing 28%. \uf0b7 Despite collecting 72% of its targeted revenue, Posta achieved below 50% performance in 4 strategic objectives of; Improvement of Financial Performance, Institutionalizing Quality Assurance, being a Best Practice Employer and Improving the image of Posta as a Socially Responsible and Respected Corporate Organization. \uf0b7 The company reported total Non-Current assets amounting to UGX.77,893,607,672 which were last revalued six years ago in 2014, contrary to their policy of revaluing assets every 5 years. \uf0b7 Uncollected receivables increased to UGX.12,431,862,770, from the previous year\u2019s figure of UGX.11,047,009,610 as per the statement of financial position. This implies idle cash which negatively affects implementation of activities. \uf0b7 The company lacked land titles for several pieces of land which include land in Masaka, Mpiji, Tororo, Fort Portal, Kasese and Palisa. \uf0b7 The company has over 3,500 square meters of un-occupied rental space, in the Central Business District (CBD), which should have earned the Company UGX.2,381,310,000 during the year under review. \uf0b7 Several shortcomings were noted in the area of Fleet Management which included; lack of vehicle movement logbooks, lack of vehicle service analysis records, as well as failure to assess Drivers\u2019 competencies for management"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "COVID-19 activities, UGX.7.9Bn was spent resulting into over expenditure of UGX.1.9Bn. This implies a diversion from previously budgeted activities. \uf0b7 Out of the 9 COVID19 activities that were fully quantified, 4 activities worth UGX.2.4Bn were fully implemented while 5 activities worth UGX.3.6bn were partially implemented. \uf0b7 A review of fleet management for 25 vehicles held by the Ministry revealed the following shortcomings; lack of a fleet management policy and guidelines; lack of annual inspections; all the 13 drivers employed by the Ministry had not undertaken any annual medical examination as required to obtain their fitness status; 13 vehicles had exceeded the recommended 5 years useful life, one (1) of which had its mileage above the recommended 250,000km; log books of 14 vehicles obtained from Office of the Prime were not handed over to the Ministry.", null], ["2", "Uganda Communications Commission (UCC) **Opinion** Unqualified", "\uf0b7 Out of UGX.22.864Bn budgeted for various activities, UGX.10.633Bn was spent by the entity resulting into an unspent balance of UGX.12.23Bn representing an absorption level of 57% on these specific items. Unspent funds imply a failure to fully implement all planned activities and therefore delayed service delivery. \uf0b7 The Commission failed to collect 2% Gross Annual Revenue levy from all radio and Television operators which deprives the Commission of revenue to implement ICT and rural communication services. \uf0b7 Contrary to the UCC Act 2013, the Commission is not fully executing its mandate as I observed many TV, radio, postal and Courier service operators operating without licenses. Additionally, all operators were not submitting audited financial statements, quarterly and annual reports to the Commission. This limits oversight. \uf0b7 Shortcomings were noted in the entity\u2019s fleet management, including; Failure to comply with the Vehicle Standardization Guidelines of Government; Non maintenance of vehicle log books; Absence of annual vehicle inspections, and Non maintenance of maintenance of motor vehicle service analysis records."], ["3", "Posta Uganda **Opinion** Unqualified", "\uf0b7 The Company budgeted to collect UGX.21,106,834,670 but only UGX.15,297,436,000 was collected resulting to a shortfall of UGX.5,809,398,670 representing 28%. \uf0b7 Despite collecting 72% of its targeted revenue, Posta achieved below 50% performance in 4 strategic objectives of; Improvement of Financial Performance, Institutionalizing Quality Assurance, being a Best Practice Employer and Improving the image of Posta as a Socially Responsible and Respected Corporate Organization. \uf0b7 The company reported total Non-Current assets amounting to UGX.77,893,607,672 which were last revalued six years ago in 2014, contrary to their policy of revaluing assets every 5 years. \uf0b7 Uncollected receivables increased to UGX.12,431,862,770, from the previous year\u2019s figure of UGX.11,047,009,610 as per the statement of financial position. This implies idle cash which negatively affects implementation of activities. \uf0b7 The company lacked land titles for several pieces of land which include land in Masaka, Mpiji, Tororo, Fort Portal, Kasese and Palisa. \uf0b7 The company has over 3,500 square meters of un-occupied rental space, in the Central Business District (CBD), which should have earned the Company UGX.2,381,310,000 during the year under review. \uf0b7 Several shortcomings were noted in the area of Fleet Management which included; lack of vehicle movement logbooks, lack of vehicle service analysis records, as well as failure to assess Drivers\u2019 competencies for management"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "164", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "of the Company fleet. \uf0b7 Several statutory deductions were not remitted to the relevant authorities by the close of the Financial Year. These included PAYE of UGX.2,119,142,420, VAT of UGX.3,264,575,760 and NSSF amounting to UGX.465,491,510.", null], ["4", "Uganda Broadcasting Corporation (UBC) **Opinion** Qualified", "\uf0b7 Management disclosed UGX.267.196Bn as PPE in the statement of financial Position. However, that the property included in this figure was partially re- valued in 2018. Under the circumstances, the accuracy and completeness of the value of PPE reported cannot be confirmed. \uf0b7 Out of the trade receivables of UGX.30.461Bn, attempts to recover debts have only yielded UGX.40m in the past two years, 50% of the receivables are more than 6 years old while a specific receivable of UGX.10Bn has no supporting contract. \uf0b7 All the above are indicators that the amounts may not be recoverable yet management only provided for general bad debts of 5% which appears insufficient. \uf0b7 Trade payables of UGX.8.017Bn in the statement of financial position, lack relevant supporting documents such as: LPOs, inward invoices, claims, delivery notes or demand notes. I performed an aged analysis on UBC trade payables with 2014 as the base year and noted that payables amounting to UGX.2.504Bn (31%) were well beyond six (6) years old without any movements, thus casting doubt as to their existence and accuracy since the entity does not reconcile the payables balances at all. As such, the reported payables could be overstated. \uf0b7 Statutory obligations Payable which include PAYE, VAT, WHT and NSSF all totalled to UGX.59.624Bn. This is an increased by 81% compared to what was reported in the prior year of UGX.32.912Bn. This is quite significant and implies weaknesses in remittances of statutory obligations which may attract legal suits, fines and penalties. \uf0b7 Advances totalling to UGX.182Million lacked accountability documents in form of reports, acknowledgement receipts and evidence of work done. Delay in providing accountability raises doubts as to whether the funds were properly utilized or expended for lawful purposes and may lead to falsification of documents. \uf0b7 Management has not remitted UGX.506.2Million being 2% UCC levy as required Section 5 sub-section (i)- (c) of the Uganda Communications Commission Act 2013. It is important to note that this 2% UCC levy was meant to be a support towards the completion of the digital migration process which is not yet fully accomplished. \uf0b7 Despite spending over UGX.20Bn as funding for Revamp of UBC, various aspects of the revamp have not been implemented. These include, amendment of UBC Act, adequate funding for the new staff structure, programming charter and Editorial Policy and Guidelines not yet in place, UBC Broadcasting infrastructure has not been fully overhauled, most of the outstanding financial obligations not yet settled and no arrangement is in place to recapitalize the Corporation. This casts doubt to the sustainability of the Corporation."], ["5", "Regional Communications Development Project (RCIP) **Opinion** Unqualified", "\uf0b7 During the procurement of the E-Governement Procurement system, there was a noted cost escalation of 35% from the original contract price of USD.998,000 to USD.1,347,620 contray to procurement regulations. This is despite the fact that a due deligence report from Zambia had warned about such increases by the same provider. As a result MoFPED has terminated the contract and procured an alternative local solution at almost UGX.4.4bn. The funds paid to the supplier are thus wasteful. \uf0b7 The project failed to absorb a total of UGX.42,661,034,022 as at 30th June 2020 which had been availed to spend by the World Bank and GoU in the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "of the Company fleet. \uf0b7 Several statutory deductions were not remitted to the relevant authorities by the close of the Financial Year. These included PAYE of UGX.2,119,142,420, VAT of UGX.3,264,575,760 and NSSF amounting to UGX.465,491,510.", null], ["4", "Uganda Broadcasting Corporation (UBC) **Opinion** Qualified", "\uf0b7 Management disclosed UGX.267.196Bn as PPE in the statement of financial Position. However, that the property included in this figure was partially re- valued in 2018. Under the circumstances, the accuracy and completeness of the value of PPE reported cannot be confirmed. \uf0b7 Out of the trade receivables of UGX.30.461Bn, attempts to recover debts have only yielded UGX.40m in the past two years, 50% of the receivables are more than 6 years old while a specific receivable of UGX.10Bn has no supporting contract. \uf0b7 All the above are indicators that the amounts may not be recoverable yet management only provided for general bad debts of 5% which appears insufficient. \uf0b7 Trade payables of UGX.8.017Bn in the statement of financial position, lack relevant supporting documents such as: LPOs, inward invoices, claims, delivery notes or demand notes. I performed an aged analysis on UBC trade payables with 2014 as the base year and noted that payables amounting to UGX.2.504Bn (31%) were well beyond six (6) years old without any movements, thus casting doubt as to their existence and accuracy since the entity does not reconcile the payables balances at all. As such, the reported payables could be overstated. \uf0b7 Statutory obligations Payable which include PAYE, VAT, WHT and NSSF all totalled to UGX.59.624Bn. This is an increased by 81% compared to what was reported in the prior year of UGX.32.912Bn. This is quite significant and implies weaknesses in remittances of statutory obligations which may attract legal suits, fines and penalties. \uf0b7 Advances totalling to UGX.182Million lacked accountability documents in form of reports, acknowledgement receipts and evidence of work done. Delay in providing accountability raises doubts as to whether the funds were properly utilized or expended for lawful purposes and may lead to falsification of documents. \uf0b7 Management has not remitted UGX.506.2Million being 2% UCC levy as required Section 5 sub-section (i)- (c) of the Uganda Communications Commission Act 2013. It is important to note that this 2% UCC levy was meant to be a support towards the completion of the digital migration process which is not yet fully accomplished. \uf0b7 Despite spending over UGX.20Bn as funding for Revamp of UBC, various aspects of the revamp have not been implemented. These include, amendment of UBC Act, adequate funding for the new staff structure, programming charter and Editorial Policy and Guidelines not yet in place, UBC Broadcasting infrastructure has not been fully overhauled, most of the outstanding financial obligations not yet settled and no arrangement is in place to recapitalize the Corporation. This casts doubt to the sustainability of the Corporation."], ["5", "Regional Communications Development Project (RCIP) **Opinion** Unqualified", "\uf0b7 During the procurement of the E-Governement Procurement system, there was a noted cost escalation of 35% from the original contract price of USD.998,000 to USD.1,347,620 contray to procurement regulations. This is despite the fact that a due deligence report from Zambia had warned about such increases by the same provider. As a result MoFPED has terminated the contract and procured an alternative local solution at almost UGX.4.4bn. The funds paid to the supplier are thus wasteful. \uf0b7 The project failed to absorb a total of UGX.42,661,034,022 as at 30th June 2020 which had been availed to spend by the World Bank and GoU in the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "165", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "year under review. This may hamper the completion of implementation of project activities within the stipulated project period. \uf0b7 The overall drawdown of the RCIP loan as per financing agreement between Government of Uganda and the Bank stood at 46.84% after 3\u00bd years of implementation. This performance is unsatisfactory given the fact that the project life cycle effectively ends in February 2022 with approximately 18 months (30% of the project lifetime) left.", null], ["6", "National Information Technology Authority (NITA-U) **Opinion** Unqualified", "\uf0b7 I established that of the total approved warrants of UGX.40,811,409,498, a total of UGX.38,553,902,483 (94%) was spent by the Authority leaving a balance of UGX.2,257,506,111 (6%) not utilised/absorbed at the end of financial year. As a result a number of planned activities were not implemented, which included Procurement of a cyber security solution for vulnerability assessment, access control and awareness monitoring, and Sensitization workshops, among others. \uf0b7 There was no budget provision for settlement of domestic arrears in the approved budget estimates for 2019/20 despite accumulation of a total of UGX.2,697,267,641 in un-paid obligations. As a result the entity diverted UGX.1,726,230,918 from other planned activities to pay domestic arrears. \uf0b7 I noted that during budget execution, funds amounting to UGX.209,125,134 were charged on MTEF codes other than those on which the activities were budgeted. \uf0b7 I noted that between the FY2018/19 and FY2019/20, although the number of MDAs/DGS connected to the NBI/EGI network but not utilizing the NBI/EGI services had dropped from 76 to 68 out of the 580 sites connected, a total of UGX.1,047,480,000 and UGX.1,318,803,196 has been spent by the Authority in the FY2018/19 and FY2019/20 respectively to connect MDA/DLG sites not utilising any services on the NBI/EGI."], ["7", "Rural Communications Development Fund (RCDF) **Opinion** Unqualified", "\uf0b7 A total of UGX.12.4Bn remained unspent at the close of the financial year 2019/20. I observed that, procurement of goods and services worth UGX.7.78Bn had not been performed despite the fact that some of these procurements had commenced in the previous financial year 2018-2019. Accordingly, Funds remained unutilized and were rolled over to the next financial year (2020-21). This delays service delivery and exposes the Fund to unnecessary future cost increases."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "year under review. This may hamper the completion of implementation of project activities within the stipulated project period. \uf0b7 The overall drawdown of the RCIP loan as per financing agreement between Government of Uganda and the Bank stood at 46.84% after 3\u00bd years of implementation. This performance is unsatisfactory given the fact that the project life cycle effectively ends in February 2022 with approximately 18 months (30% of the project lifetime) left.", null], ["6", "National Information Technology Authority (NITA-U) **Opinion** Unqualified", "\uf0b7 I established that of the total approved warrants of UGX.40,811,409,498, a total of UGX.38,553,902,483 (94%) was spent by the Authority leaving a balance of UGX.2,257,506,111 (6%) not utilised/absorbed at the end of financial year. As a result a number of planned activities were not implemented, which included Procurement of a cyber security solution for vulnerability assessment, access control and awareness monitoring, and Sensitization workshops, among others. \uf0b7 There was no budget provision for settlement of domestic arrears in the approved budget estimates for 2019/20 despite accumulation of a total of UGX.2,697,267,641 in un-paid obligations. As a result the entity diverted UGX.1,726,230,918 from other planned activities to pay domestic arrears. \uf0b7 I noted that during budget execution, funds amounting to UGX.209,125,134 were charged on MTEF codes other than those on which the activities were budgeted. \uf0b7 I noted that between the FY2018/19 and FY2019/20, although the number of MDAs/DGS connected to the NBI/EGI network but not utilizing the NBI/EGI services had dropped from 76 to 68 out of the 580 sites connected, a total of UGX.1,047,480,000 and UGX.1,318,803,196 has been spent by the Authority in the FY2018/19 and FY2019/20 respectively to connect MDA/DLG sites not utilising any services on the NBI/EGI."], ["7", "Rural Communications Development Fund (RCDF) **Opinion** Unqualified", "\uf0b7 A total of UGX.12.4Bn remained unspent at the close of the financial year 2019/20. I observed that, procurement of goods and services worth UGX.7.78Bn had not been performed despite the fact that some of these procurements had commenced in the previous financial year 2018-2019. Accordingly, Funds remained unutilized and were rolled over to the next financial year (2020-21). This delays service delivery and exposes the Fund to unnecessary future cost increases."], ["", "**TRADE SECTOR**", ""], ["1", "Ministry of Trade, Industries and Cooperatives (MoTIC) **Opinion** Unqualified", "\uf0b7 I noted that at the time of the audit (June 2020), out of the planned fifteen (15) strategic targets/goals, no target had been fully achieved, while fifteen (15) were partially achieved. \uf0b7 The entity budgeted to receive UGX.121.565Bn out of which UGX.104.151Bn was warranted, resulting in a shortfall of UGX.17.414Bn which is 14.3% of the budget. Budget shortfalls impact on level of implementation of approved activities and hence service delivery. \uf0b7 I noted the Ministry received off-budget financing to a tune of UGX.6,991,334,861 which was not transferred to the consolidated fund as required by the law. \uf0b7 A number of shortcomings were noted in the Ministry\u2019s fleet management which included; Unplanned acquisition of motor vehicles; Improper Maintenance of Motor Vehicle Records; Lack of a Fleet Management Policy and Guidelines and Inadequacy of Vehicle Maintenance Funding. \uf0b7 A total of UGX.17.7Bn was reported by the Ministry as the amount not paid by three sponsor companies to the tobacco growers in the different tobacco growing regions of Bunyoro and West Nile contrary to Regulation 11(1) of the Tobacco (Control and Marketing) Regulations 2000. Such delays affect the livelihoods of the tobacco growers and demoralizes them from growing"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "166", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "the crop in the subsequent seasons. \uf0b7 A total of UGX.16,238,499,100 was paid by the ministry during the year under review for compensation claims to Cooperative Societies for losses incurred during the liberation war. A number of shortcomings were noted in the said payments including: vehicle claims not backed with evidence of logbooks, absence of financial statements to back existence of assets claimed, absence of chief government valuers reports, lack of evidence of possession of cattle claimed, among others.", null], ["2", "Great Lakes Trade Facilitation (GLTF) Project **Opinion** Unqualified", "\uf0b7 I noted that, out of the UGX.7,639,157,729 received by the Project, only UGX.2,538,627,288 was utilized representing 33% absorption and as a result, some activities were not implemented. \uf0b7 UGX.170,820,000 paid to UBOS to carryout out baseline surveys on cross border perception at the three border posts of Mpondwe, Bunagana and Goli, during the year under review remained un accounted for by the time of audit. \uf0b7 Counterpart financing of USD.3 million that was supposed to be contributed by Government of Uganda for compensations and management of environmental mitigation measures was not provided."], ["3", "Sustainability Support Project (TRACE III) **Opinion** Unqualified", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "the crop in the subsequent seasons. \uf0b7 A total of UGX.16,238,499,100 was paid by the ministry during the year under review for compensation claims to Cooperative Societies for losses incurred during the liberation war. A number of shortcomings were noted in the said payments including: vehicle claims not backed with evidence of logbooks, absence of financial statements to back existence of assets claimed, absence of chief government valuers reports, lack of evidence of possession of cattle claimed, among others.", null], ["2", "Great Lakes Trade Facilitation (GLTF) Project **Opinion** Unqualified", "\uf0b7 I noted that, out of the UGX.7,639,157,729 received by the Project, only UGX.2,538,627,288 was utilized representing 33% absorption and as a result, some activities were not implemented. \uf0b7 UGX.170,820,000 paid to UBOS to carryout out baseline surveys on cross border perception at the three border posts of Mpondwe, Bunagana and Goli, during the year under review remained un accounted for by the time of audit. \uf0b7 Counterpart financing of USD.3 million that was supposed to be contributed by Government of Uganda for compensations and management of environmental mitigation measures was not provided."], ["3", "Sustainability Support Project (TRACE III) **Opinion** Unqualified", "\uf0b7 No material issues."], ["4", "Uganda National Bureau of Standards (UNBS) **Opinion** Unqualified", "\uf0b7 A review of the entity\u2019s ministerial policy statement and budget revealed that the Bureau had an approved budget of UGX.68,935,917,349 out of which UGX.57,910,405,941 was released, representing performance of 84%. As a result, the Bureau was unable to fully implement all the planned activities. \uf0b7 Out of the planned six (6) strategic targets/goals, no target had been fully achieved, six (6) were partially achieved despite realizing, on average, over 95% of the budgeted revenues during the last strategic plan period which ended in the year under review. \uf0b7 The Bureau received off-budget financing to a tune of UGX.414,245,367 which was not transferred to the consolidated fund as required by the law. \uf0b7 I noted that the Bureau failed to develop standards for certain products, released commodities due to absence of testing capacity and had inadequate surveillance at border Posts. This affects the implementation of the mandate. \uf0b7 Despite Treasury releasing UGX.460,000,000 for acquisition of land for the establishment of the Quality Assurance Infrastructure in the Cities of Mbarara, Mbale and Gulu, the Bureau did not acquire the land."], ["5", "Uganda Development Corporation (UDC) **Opinion** Unqualified", "\uf0b7 Out of the total cash available to spend of UGX.60.679Bn (including balance b/f from prior year), only UGX.48.108Bn was actually spent by the entity, representing an absorption level of 79%. This resulted into a balance of UGX.12.572Bn unspent and many unimplemented activities. \uf0b7 With the approval of the Board, UDC diverted UGX.9.436Bn (20% of the budget) from investment activities to fund operations at headquarter. This hampers fulfillment of the UDC mission. \uf0b7 There was no progress in the implementation of Luwero Fruit factory, Zombo Tea factory and Moroto Cement factory despite providing a combined funding of UGX.6.427Bn. \uf0b7 UDC procured and installed a tea planting machine worth UGX.4.358Bn without concluding the financing model (Equity or Lease Financing) with Kayonza Tea Factory. Currently, the two parties are haggling over which form the financing should take. \uf0b7 Due to failure to undertake a feasibility study, UDC investment of machinery"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "167", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "in Kigezi Highland Tea Limited of over UGX.9Bn is only operating at 20% capacity. UDC has decided to invest an additional UGX.5Bn grant to support further production of green leaf by the farmers. Although these funds are recoverable, there is doubt of recovery since the implementation was marred with inconsistencies contrary to the grant agreement. \uf0b7 UDC has not taken over government interests in projects highlighted in Section 4(e) of the UDC Act including among others, Munyonyo Commonwealth Resort, Amber House etc. \uf0b7 I noted that procurements worth UGX.0.307Bn were undertaken using direct procurement which was not applicable in the circumstances thus denying attainment of value for money. \uf0b7 I noted that despite having projects all over the country, the entity only had a fleet of four (4) vehicles, two of which are not in a good mechanical condition. The entity has been forced to opt for hire of vehicles which is expensive. \uf0b7 I noted that out of 69 established posts in the structure, only 37 are filled (53% staffing level) and 32 are vacant including key positions of six managers and six senior officers.", null], ["6", "Soroti Fruits Limited (SOFTE) **Opinion** Unqualified", "\uf0b7 Soroti Fruits Limited had an approved budget of UGX.25.05Bn of which UGX.10.57Bn was from sale of products and UGX.14.48Bn from the Central Government. However, the entity only realized UGX.10.18Bn creating a shortfall of UGX.14.87Bn. The worst performing revenue source was sale of various products which realized UGX.0.166Bn in revenue against a target of UGX.10.57Bn. The performance was dismal and is likely to lead to erosion of capital. This is an indication of lack of adequate marketing for the products. \uf0b7 Despite receiving UGX.10.014Bn from GOU funding, SOFTE spent only UGX.4.895bn resulting into an unspent balance of UGX.5.119Bn representing an absorption level of 48.89%. The Company still has capacity challenges that are constraining it from undertaking all its planned activities. \uf0b7 SOFTE operates in a manual environment where stock, production outputs, sales, and expenditures are tracked manually. This is likely to affect the timeliness and accuracy of reports on an entity that is heavily dependent on inventory management."], ["7", "Export Promotions Board (UEPB) **Opinion** Unqualified", "\uf0b7 A review of the staffing levels against the approved structure revealed that out of the 40 positions established, only 18 were filled leaving a shortfall of 55%. This implied that the entity was operating at less than half of the approved staff structure. \uf0b7 Audit noted that the entity\u2019s core mandate of promoting and enabling Uganda\u2019s export sector was suffering because the entity\u2019s activities were insufficiently coded in the GoU Chart of Accounts. These activities which involved a lot of foreign and domestic travel were wrongly coded as consumptive expenditure yet for an entity like UEPB, are more often development expenditure. \uf0b7 The entity had a shortfall of 70% in its funding to achieve its mandate. While UEPB required an annual budget of over UGX.13Bn to among others; conduct market studies abroad, promote and market Uganda\u2019s manufacturing, agricultural sector, mineral resources and tourism in foreign markets; only UGX.3.9Bn had been appropriated to the entity leaving a shortfall of over 9 billion i.e., 70% shortfall. \uf0b7 The entity had a shortfall of UGX.4.2Bn required to participate in the Expo 2020 Dubai. I noted that no funds had been appropriated to the entity for this activity which was originally scheduled for 20 October 2020 \u2013 10 April 2021\\. Due to the COVID-19 pandemic, the dates were revised to 1 October 2021 \u2013 31 March 2022, but still no funds had been appropriated for this event which would give an opportunity to market Uganda\u2019s export sector to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "in Kigezi Highland Tea Limited of over UGX.9Bn is only operating at 20% capacity. UDC has decided to invest an additional UGX.5Bn grant to support further production of green leaf by the farmers. Although these funds are recoverable, there is doubt of recovery since the implementation was marred with inconsistencies contrary to the grant agreement. \uf0b7 UDC has not taken over government interests in projects highlighted in Section 4(e) of the UDC Act including among others, Munyonyo Commonwealth Resort, Amber House etc. \uf0b7 I noted that procurements worth UGX.0.307Bn were undertaken using direct procurement which was not applicable in the circumstances thus denying attainment of value for money. \uf0b7 I noted that despite having projects all over the country, the entity only had a fleet of four (4) vehicles, two of which are not in a good mechanical condition. The entity has been forced to opt for hire of vehicles which is expensive. \uf0b7 I noted that out of 69 established posts in the structure, only 37 are filled (53% staffing level) and 32 are vacant including key positions of six managers and six senior officers.", null], ["6", "Soroti Fruits Limited (SOFTE) **Opinion** Unqualified", "\uf0b7 Soroti Fruits Limited had an approved budget of UGX.25.05Bn of which UGX.10.57Bn was from sale of products and UGX.14.48Bn from the Central Government. However, the entity only realized UGX.10.18Bn creating a shortfall of UGX.14.87Bn. The worst performing revenue source was sale of various products which realized UGX.0.166Bn in revenue against a target of UGX.10.57Bn. The performance was dismal and is likely to lead to erosion of capital. This is an indication of lack of adequate marketing for the products. \uf0b7 Despite receiving UGX.10.014Bn from GOU funding, SOFTE spent only UGX.4.895bn resulting into an unspent balance of UGX.5.119Bn representing an absorption level of 48.89%. The Company still has capacity challenges that are constraining it from undertaking all its planned activities. \uf0b7 SOFTE operates in a manual environment where stock, production outputs, sales, and expenditures are tracked manually. This is likely to affect the timeliness and accuracy of reports on an entity that is heavily dependent on inventory management."], ["7", "Export Promotions Board (UEPB) **Opinion** Unqualified", "\uf0b7 A review of the staffing levels against the approved structure revealed that out of the 40 positions established, only 18 were filled leaving a shortfall of 55%. This implied that the entity was operating at less than half of the approved staff structure. \uf0b7 Audit noted that the entity\u2019s core mandate of promoting and enabling Uganda\u2019s export sector was suffering because the entity\u2019s activities were insufficiently coded in the GoU Chart of Accounts. These activities which involved a lot of foreign and domestic travel were wrongly coded as consumptive expenditure yet for an entity like UEPB, are more often development expenditure. \uf0b7 The entity had a shortfall of 70% in its funding to achieve its mandate. While UEPB required an annual budget of over UGX.13Bn to among others; conduct market studies abroad, promote and market Uganda\u2019s manufacturing, agricultural sector, mineral resources and tourism in foreign markets; only UGX.3.9Bn had been appropriated to the entity leaving a shortfall of over 9 billion i.e., 70% shortfall. \uf0b7 The entity had a shortfall of UGX.4.2Bn required to participate in the Expo 2020 Dubai. I noted that no funds had been appropriated to the entity for this activity which was originally scheduled for 20 October 2020 \u2013 10 April 2021\\. Due to the COVID-19 pandemic, the dates were revised to 1 October 2021 \u2013 31 March 2022, but still no funds had been appropriated for this event which would give an opportunity to market Uganda\u2019s export sector to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "168", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "the world. \uf0b7 I examined three (3) strategic objectives of UEPB, and I noted that two (2) objectives representing 66% had been fully achieved, while (1) objectives representing 33% had been partially achieved. \uf0b7 The entity budgeted to receive UGX.5.043Bn out of which UGX.3.996Bn was warranted, resulting into a shortfall of UGX.1.046Bn which is 21% of the budget. Revenue shortfalls affect the implementation of planned activities. \uf0b7 I also noted that did UEPB did not have a policy on Motor vehicle Management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. \uf0b7 The annual average vehicle maintenance cost per vehicle increased from UGX.4,333,333 in FY 2017/18 to UGX.8,799,266, which is 50.8%. this increase in maintenance cost was not sufficiently explained since the entity\u2019s fleet was fairly new. Management attributed this to increased level of activity at the board and an ageing fleet.", null], ["", "**TOURISM SECTOR**", ""], ["1", "Ministry of Tourism, Wildlife and Antiquities (MoTWA) **Opinion** Unqualified", "\uf0b7 Assessment of the Ministry\u2019s performance for the strategic period 2015/16- 2019/2020 revealed that out of the planned 24 strategic goals set to be achieved by the Ministry; 7 were fully achieved, 10 were partially achieved, while 7 were not achieved. The Accounting Officer attributed the dismal performance to failure to operationalize the Tourism Development levy. \uf0b7 Out of the total receipts for the financial year of UGX.33.24Bn, only UGX.27.42Bn was spent by the entity resulting into an unspent balance of UGX.5.82Bn representing an absorption level of 82.5%. As a result, I noted that of the 37 quantified activities worth UGX.24.90Bn assessed; 15 activities representing 41% were fully implemented, 22 activities representing 59% were partially implemented, while 1 activity representing 4.5% was not implemented. \uf0b7 An amount UGX.10.44Bn was advanced to a foreign firm for hosting of the MTV Africa Music Awards (MAMA 2020). This event did not take place in the year under audit as had been the planned, due the Covid 19 pandemic."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "the world. \uf0b7 I examined three (3) strategic objectives of UEPB, and I noted that two (2) objectives representing 66% had been fully achieved, while (1) objectives representing 33% had been partially achieved. \uf0b7 The entity budgeted to receive UGX.5.043Bn out of which UGX.3.996Bn was warranted, resulting into a shortfall of UGX.1.046Bn which is 21% of the budget. Revenue shortfalls affect the implementation of planned activities. \uf0b7 I also noted that did UEPB did not have a policy on Motor vehicle Management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. \uf0b7 The annual average vehicle maintenance cost per vehicle increased from UGX.4,333,333 in FY 2017/18 to UGX.8,799,266, which is 50.8%. this increase in maintenance cost was not sufficiently explained since the entity\u2019s fleet was fairly new. Management attributed this to increased level of activity at the board and an ageing fleet.", null], ["", "**TOURISM SECTOR**", ""], ["1", "Ministry of Tourism, Wildlife and Antiquities (MoTWA) **Opinion** Unqualified", "\uf0b7 Assessment of the Ministry\u2019s performance for the strategic period 2015/16- 2019/2020 revealed that out of the planned 24 strategic goals set to be achieved by the Ministry; 7 were fully achieved, 10 were partially achieved, while 7 were not achieved. The Accounting Officer attributed the dismal performance to failure to operationalize the Tourism Development levy. \uf0b7 Out of the total receipts for the financial year of UGX.33.24Bn, only UGX.27.42Bn was spent by the entity resulting into an unspent balance of UGX.5.82Bn representing an absorption level of 82.5%. As a result, I noted that of the 37 quantified activities worth UGX.24.90Bn assessed; 15 activities representing 41% were fully implemented, 22 activities representing 59% were partially implemented, while 1 activity representing 4.5% was not implemented. \uf0b7 An amount UGX.10.44Bn was advanced to a foreign firm for hosting of the MTV Africa Music Awards (MAMA 2020). This event did not take place in the year under audit as had been the planned, due the Covid 19 pandemic."], ["2", "Nile Hotel Limited (NHL) **Opinion** Unqualified", "\uf0b7 Out of the planned Seventeen (17) strategic targets/goals set in the strategic plan, Six (6) targets were fully achieved, two (2) were partially achieved while nine (9) were not achieved. The plan is now expired and there is need to factor all unimplemented activities into the new plan. \uf0b7 Out of the budgeted expenditure for the financial year of UGX.1.4Bn, only UGX.0.597Bn was spent by the entity resulting in unspent funds worth UGX.0.799Bn representing an absorption level of 43%. Subsequently 9 outputs were not attained as planned. \uf0b7 Board members, notably the Board Chairperson and one of the Company Directors (Chairperson Finance and Audit Committee), were involved in the day to day management/activities of the Company including approval of accounting transactions. The two Board members are also signatories to all the Company's Bank accounts. This practice contradicts with good corporate Governance. \uf0b7 The current board contracts have no term limits. Members that were appointed in the financial year 2000/2001, were still providing strategic direction for the organisation and continued to make key decisions for Nile hotel in the year under review. Over stay of the Board without evaluation of performance may cloud the members input at the strategic level."], ["3", "Uganda Tourism Board (UTB) **Opinion**", "\uf0b7 Funds for activities relating to administrative expenses, travel abroad and purchase of goods and services totaling to UGX.268,088,648 lacked the requisite accountability support documents. I could therefore not confirm whether the funds were put to good use."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "169", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Qualified", "\uf0b7 The Board charged wrong expenditure codes to a tune of UGX.286,907,882. Mischarging of expenditure undermines the budgeting process and also misleads users of financial statements. \uf0b7 UTB advanced a total of UGX.566,918,869 to a company to organise a Global Tourism event in Berlin Germany which was cancelled due to Covid-19 yet the contract signed between UTB and the event manager had no safeguards for reclaiming this money. Government thus incurred a financial loss in this regard. \uf0b7 The Accounting Officer flouted procurement rules by awarding contracts worth UGX.802,891,850 without following proper procurement procedures. In some instances, direct procurement was irregularly used, while in others contract committee approvals were not sought."], ["4", "Uganda Wildlife Authority (UWA) **Opinion** Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.107.749Bn during the year under review but only UGX.96.723Bn was collected, representing a performance of 89.8% of the target. I noted that Gorilla Tracking which is the major revenue source which contributes more than 50% to the Authority\u2019s budget financing was greatly affected during the latter part of the financial year due to Covid-19 pandemic. \uf0b7 Out of the total receipts for the financial year, UGX.9.5Bn representing about 10% of the available funds could not be absorbed. Under absorption of funds implies unimplemented activities and therefore delayed service delivery. \uf0b7 Included in its total payables of UGX.28.422Bn, in the statement of financial position, is an amount of UGX.5.789Bn which has been outstanding for more than one year. Accumulation of payables creates a risk of litigation that may lead to payment of penalties and fines for delayed settlement to possible aggrieved parties. \uf0b7 Included in its total receivables of UGX.10.637Bn, in the statement of financial position, is an amount of UGX.0.230Bn for sundry debtors and UGX.1.896Bn due from concessionaires which have been outstanding for more than one year. There is a risk of these amounts becoming bad debts. \uf0b7 The establishment of the Wildlife Compensation scheme and Community Wildlife committee are yet to be completed. Delays to operationalize the scheme and form the community wildlife committees may negatively affect the Authority\u2019s relationship with the local communities surrounding the conservation areas. \uf0b7 I noted that the Authority had a number of challenges in the management of its fleet such as failure to carry out annual inspection of vehicles, lack of medical tests for drivers and aged vehicles not being disposed. \uf0b7 The Authority failed to get an Electronic Revenue Collection and Booking System as result of failure by the contracted firm to complete the work. There is a likelihood of loss of UGX.149,185,714 (50% of the contract value), already paid to the firm in the event of non-delivery given the passage of time."], ["", "**WATER AND ENVIRONMENT SECTOR**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Qualified", "\uf0b7 The Board charged wrong expenditure codes to a tune of UGX.286,907,882. Mischarging of expenditure undermines the budgeting process and also misleads users of financial statements. \uf0b7 UTB advanced a total of UGX.566,918,869 to a company to organise a Global Tourism event in Berlin Germany which was cancelled due to Covid-19 yet the contract signed between UTB and the event manager had no safeguards for reclaiming this money. Government thus incurred a financial loss in this regard. \uf0b7 The Accounting Officer flouted procurement rules by awarding contracts worth UGX.802,891,850 without following proper procurement procedures. In some instances, direct procurement was irregularly used, while in others contract committee approvals were not sought."], ["4", "Uganda Wildlife Authority (UWA) **Opinion** Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.107.749Bn during the year under review but only UGX.96.723Bn was collected, representing a performance of 89.8% of the target. I noted that Gorilla Tracking which is the major revenue source which contributes more than 50% to the Authority\u2019s budget financing was greatly affected during the latter part of the financial year due to Covid-19 pandemic. \uf0b7 Out of the total receipts for the financial year, UGX.9.5Bn representing about 10% of the available funds could not be absorbed. Under absorption of funds implies unimplemented activities and therefore delayed service delivery. \uf0b7 Included in its total payables of UGX.28.422Bn, in the statement of financial position, is an amount of UGX.5.789Bn which has been outstanding for more than one year. Accumulation of payables creates a risk of litigation that may lead to payment of penalties and fines for delayed settlement to possible aggrieved parties. \uf0b7 Included in its total receivables of UGX.10.637Bn, in the statement of financial position, is an amount of UGX.0.230Bn for sundry debtors and UGX.1.896Bn due from concessionaires which have been outstanding for more than one year. There is a risk of these amounts becoming bad debts. \uf0b7 The establishment of the Wildlife Compensation scheme and Community Wildlife committee are yet to be completed. Delays to operationalize the scheme and form the community wildlife committees may negatively affect the Authority\u2019s relationship with the local communities surrounding the conservation areas. \uf0b7 I noted that the Authority had a number of challenges in the management of its fleet such as failure to carry out annual inspection of vehicles, lack of medical tests for drivers and aged vehicles not being disposed. \uf0b7 The Authority failed to get an Electronic Revenue Collection and Booking System as result of failure by the contracted firm to complete the work. There is a likelihood of loss of UGX.149,185,714 (50% of the contract value), already paid to the firm in the event of non-delivery given the passage of time."], ["", "**WATER AND ENVIRONMENT SECTOR**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Qualified", "\uf0b7 The Board charged wrong expenditure codes to a tune of UGX.286,907,882. Mischarging of expenditure undermines the budgeting process and also misleads users of financial statements. \uf0b7 UTB advanced a total of UGX.566,918,869 to a company to organise a Global Tourism event in Berlin Germany which was cancelled due to Covid-19 yet the contract signed between UTB and the event manager had no safeguards for reclaiming this money. Government thus incurred a financial loss in this regard. \uf0b7 The Accounting Officer flouted procurement rules by awarding contracts worth UGX.802,891,850 without following proper procurement procedures. In some instances, direct procurement was irregularly used, while in others contract committee approvals were not sought."], ["4", "Uganda Wildlife Authority (UWA) **Opinion** Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.107.749Bn during the year under review but only UGX.96.723Bn was collected, representing a performance of 89.8% of the target. I noted that Gorilla Tracking which is the major revenue source which contributes more than 50% to the Authority\u2019s budget financing was greatly affected during the latter part of the financial year due to Covid-19 pandemic. \uf0b7 Out of the total receipts for the financial year, UGX.9.5Bn representing about 10% of the available funds could not be absorbed. Under absorption of funds implies unimplemented activities and therefore delayed service delivery. \uf0b7 Included in its total payables of UGX.28.422Bn, in the statement of financial position, is an amount of UGX.5.789Bn which has been outstanding for more than one year. Accumulation of payables creates a risk of litigation that may lead to payment of penalties and fines for delayed settlement to possible aggrieved parties. \uf0b7 Included in its total receivables of UGX.10.637Bn, in the statement of financial position, is an amount of UGX.0.230Bn for sundry debtors and UGX.1.896Bn due from concessionaires which have been outstanding for more than one year. There is a risk of these amounts becoming bad debts. \uf0b7 The establishment of the Wildlife Compensation scheme and Community Wildlife committee are yet to be completed. Delays to operationalize the scheme and form the community wildlife committees may negatively affect the Authority\u2019s relationship with the local communities surrounding the conservation areas. \uf0b7 I noted that the Authority had a number of challenges in the management of its fleet such as failure to carry out annual inspection of vehicles, lack of medical tests for drivers and aged vehicles not being disposed. \uf0b7 The Authority failed to get an Electronic Revenue Collection and Booking System as result of failure by the contracted firm to complete the work. There is a likelihood of loss of UGX.149,185,714 (50% of the contract value), already paid to the firm in the event of non-delivery given the passage of time."], ["", "**WATER AND ENVIRONMENT SECTOR**", ""], ["1", "Ministry of Water and Environment (MWE) **Opinion** Unqualified", "\uf0b7 All the planned 11 strategic goals to be achieved by the Ministry were partially achieved. \uf0b7 Out of the budgeted revenue of UGX. 424,360,091,618 for the financial year 2019/2020, UGX. 330,277,816,130 was released representing performance of 77.8% of the target, with a shortfall in releases of UGX. 94.08Bn representing 22.2 % of the budget. Furthermore, the entity remained with unspent balance of UGX. 1.06Bn representing absorption level of 99.6%. \uf0b7 I sampled 38 out-puts with 91 activities worth UGX. 257.8 Bn representing"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "170", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "89.2% of the total budget and noted 18 outputs with 42 activities worth UGX 86.884Bn were not quantified to enable measurement of performance. Furthermore, the 49 activities worth UGX 127.763Bn assessed; 10 activities representing 28% was fully implemented while 39 activities representing 72% were partially implemented. \uf0b7 The Ministry did not prepare/ submit the annual monitoring plans to MoFPED and NPA ,contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I noted that the entity procured 101 vehicles in the last three years but availed records for 47 vehicles at a cost of UGX 9,476,488,611. I was not availed cost records for 54 vehicles. Shortcomings were observed in the Ministry\u2019s fleet management as highlighted below: \uf0d8 Unplanned vehicle acquisitions, \uf0d8 8 vehicles exceeded the recommended engine capacity, 18 had the recommended engine capacity while 21 did not have their engine capacities documented, \uf0d8 All 101 vehicles procured were not in the assets register, \uf0d8 Absence of regular inspection and vehicle reconciliation in the assets register, \uf0d8 Absence of a fleet management policy, \uf0d8 No maintenance work plan to guide its vehicle maintenance. \uf0b7 I noted that there was delayed payment of compensation to Project Affected Persons (PAPs) under FIEFOC 2 Project. \uf0b7 I noted the following under audit of regional facilities: \uf0d8 Delayed Payment to Contractors, completion of projects and remittance of statutory deductions on average by over 365 days \uf0d8 Incomplete composition of Contracts Committees, \uf0d8 Untitled land for Piped water schemes, \uf0d8 Inadequate resources in terms of personnel and transport to regularly monitor towns, \uf0d8 Non-preparation of individual water management zone work plans, \uf0d8 Disparities in the annual work plan and performance reports, \uf0d8 Under collection of revenue, \uf0d8 Non-preparation of Business Plans for Umbrella Authorities, \uf0d8 Faulty ordinary and bulky water meters, and un-metered water connections,. \uf0d8 Non-billing and collection of revenue from Katooke scheme, \uf0d8 Gazetted water areas not controlled by NUWS, \uf0d8 Non-functioning gazetted schemes for Northern Umbrella and, \uf0b7 Out of the approved staff structure of 722 positions 342 positions have been filled, leaving 380 positions vacant.", null], ["2", "REDD+ -MWE **Opinion** Unqualified", "\uf0b7 All the Project\u2019s five (5) components with 13 outputs were not fully achieved and the project experienced serious delays having been extended twice. \uf0b7 Out of the planned disbursements of USD.1,617,200 in the year, a sum of USD.882,597.60 was disbursed, representing a performance level of 54.6% of the target. \uf0b7 Out of the total Project funds available for spending of USD 1,141,575.74 (inclusive of the balance of USD.258,978.14 brought forward from the previous year), a sum of USD.916,657 was spent representing an absorption level of 80.3%. \uf0b7 The project lacked of a detailed annual work plan for the FY 2019/2020 to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "89.2% of the total budget and noted 18 outputs with 42 activities worth UGX 86.884Bn were not quantified to enable measurement of performance. Furthermore, the 49 activities worth UGX 127.763Bn assessed; 10 activities representing 28% was fully implemented while 39 activities representing 72% were partially implemented. \uf0b7 The Ministry did not prepare/ submit the annual monitoring plans to MoFPED and NPA ,contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I noted that the entity procured 101 vehicles in the last three years but availed records for 47 vehicles at a cost of UGX 9,476,488,611. I was not availed cost records for 54 vehicles. Shortcomings were observed in the Ministry\u2019s fleet management as highlighted below: \uf0d8 Unplanned vehicle acquisitions, \uf0d8 8 vehicles exceeded the recommended engine capacity, 18 had the recommended engine capacity while 21 did not have their engine capacities documented, \uf0d8 All 101 vehicles procured were not in the assets register, \uf0d8 Absence of regular inspection and vehicle reconciliation in the assets register, \uf0d8 Absence of a fleet management policy, \uf0d8 No maintenance work plan to guide its vehicle maintenance. \uf0b7 I noted that there was delayed payment of compensation to Project Affected Persons (PAPs) under FIEFOC 2 Project. \uf0b7 I noted the following under audit of regional facilities: \uf0d8 Delayed Payment to Contractors, completion of projects and remittance of statutory deductions on average by over 365 days \uf0d8 Incomplete composition of Contracts Committees, \uf0d8 Untitled land for Piped water schemes, \uf0d8 Inadequate resources in terms of personnel and transport to regularly monitor towns, \uf0d8 Non-preparation of individual water management zone work plans, \uf0d8 Disparities in the annual work plan and performance reports, \uf0d8 Under collection of revenue, \uf0d8 Non-preparation of Business Plans for Umbrella Authorities, \uf0d8 Faulty ordinary and bulky water meters, and un-metered water connections,. \uf0d8 Non-billing and collection of revenue from Katooke scheme, \uf0d8 Gazetted water areas not controlled by NUWS, \uf0d8 Non-functioning gazetted schemes for Northern Umbrella and, \uf0b7 Out of the approved staff structure of 722 positions 342 positions have been filled, leaving 380 positions vacant.", null], ["2", "REDD+ -MWE **Opinion** Unqualified", "\uf0b7 All the Project\u2019s five (5) components with 13 outputs were not fully achieved and the project experienced serious delays having been extended twice. \uf0b7 Out of the planned disbursements of USD.1,617,200 in the year, a sum of USD.882,597.60 was disbursed, representing a performance level of 54.6% of the target. \uf0b7 Out of the total Project funds available for spending of USD 1,141,575.74 (inclusive of the balance of USD.258,978.14 brought forward from the previous year), a sum of USD.916,657 was spent representing an absorption level of 80.3%. \uf0b7 The project lacked of a detailed annual work plan for the FY 2019/2020 to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "171", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "enable assessment of the extent of quantification and implementation of activities. \uf0b7 The Contractor for the design and documentation of two REDD+ Emissions Reduction Programs in Uganda worth USD.1,050,307.06 was terminated due to the effects of COVID 19 pandemic after payment of USD.472,638.18 to the contractor. The process of procuring a new contractor was on-going.", null], ["3", "Integrated Water Management and Development Project (IWMDP) \u2013 MWE **Opinion** Unqualified", "\uf0b7 Out of the approved budgeted donor revenue of USD 12,074,521, only USD 2,142,007 was realized representing a performance of 17.7% and out of the GOU counterpart budget of UGX 6,989,992,000, only UGX 4,686,693,811 (67%) was released. \uf0b7 Out of the disbursed funds of USD 2,142,007, only USD 422,636.53 was utilized representing an absorption level of 19.7%. \uf0b7 All the 41 planned activities budgeted at USD 12,074,521 were not quantified. \uf0b7 Out of the 41 planned activities 2 activities (5%) were fully implemented, 5 activities (12%) were partially implemented while 34 (83%) were not implemented at all."], ["4", "Strategic Towns Water Supply and Sanitation Project (STWSSP) **Opinion** Unqualified", "\uf0b7 Out of the planned donor disbursements of UGX. 25,044,256,000 for the year, UGX. 15,439,480,707 was realized representing performance of 61.65% of the target. \uf0b7 Out of planned Gou contribution of UGX 900,000,000, only UGX. 352,116,308 was released representing performance of 38.35%. \uf0b7 Out of UGX. 15,439,480,707 donor disbursement, only UGX. 14,855,922,346 (96%) had been absorbed by 30th June 2019 leaving a balance UGX. 583,558,361 (4%) un-utilized. \uf0b7 All the project\u2019s 14 planned outputs were fully quantified. \uf0b7 Out of the 14 planned outputs, 3 were partially implemented while 11 were not implemented at all. \uf0b7 Three project milestones were not achieved contrary to the Project implementation schedule."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "enable assessment of the extent of quantification and implementation of activities. \uf0b7 The Contractor for the design and documentation of two REDD+ Emissions Reduction Programs in Uganda worth USD.1,050,307.06 was terminated due to the effects of COVID 19 pandemic after payment of USD.472,638.18 to the contractor. The process of procuring a new contractor was on-going.", null], ["3", "Integrated Water Management and Development Project (IWMDP) \u2013 MWE **Opinion** Unqualified", "\uf0b7 Out of the approved budgeted donor revenue of USD 12,074,521, only USD 2,142,007 was realized representing a performance of 17.7% and out of the GOU counterpart budget of UGX 6,989,992,000, only UGX 4,686,693,811 (67%) was released. \uf0b7 Out of the disbursed funds of USD 2,142,007, only USD 422,636.53 was utilized representing an absorption level of 19.7%. \uf0b7 All the 41 planned activities budgeted at USD 12,074,521 were not quantified. \uf0b7 Out of the 41 planned activities 2 activities (5%) were fully implemented, 5 activities (12%) were partially implemented while 34 (83%) were not implemented at all."], ["4", "Strategic Towns Water Supply and Sanitation Project (STWSSP) **Opinion** Unqualified", "\uf0b7 Out of the planned donor disbursements of UGX. 25,044,256,000 for the year, UGX. 15,439,480,707 was realized representing performance of 61.65% of the target. \uf0b7 Out of planned Gou contribution of UGX 900,000,000, only UGX. 352,116,308 was released representing performance of 38.35%. \uf0b7 Out of UGX. 15,439,480,707 donor disbursement, only UGX. 14,855,922,346 (96%) had been absorbed by 30th June 2019 leaving a balance UGX. 583,558,361 (4%) un-utilized. \uf0b7 All the project\u2019s 14 planned outputs were fully quantified. \uf0b7 Out of the 14 planned outputs, 3 were partially implemented while 11 were not implemented at all. \uf0b7 Three project milestones were not achieved contrary to the Project implementation schedule."], ["5", "Support to Irrigation Investments in Uganda Grant \u2013 MoWE **Opinion** Unqualified", "\uf0b7 Out of the planned disbursements of USD 950,000 for the year, only USD 250,000 (26.3%) was realized representing performance of 26.3% of the target. \uf0b7 Out of USD 250,000 disbursed, only USD 577.38 (0.2%) was absorbed leaving a balance USD 249,422.62 (99.8%) un-utilized. \uf0b7 All the 6 planned outputs with a total budget of USD 950,000 were fully quantified. \uf0b7 None of the 6 planned activities was implemented due to delays in the procurement process."], ["6", "Northern Uganda Resilience Initiative Project (NURI) \u2013 MoWE **Opinion** Unqualified", "\uf0b7 Out of the planned project disbursement of UGX.1,885,830,000, a sum of UGX.2,300,000,000 was disbursed, representing an over performance level of 122% of the target. However, project management did not adjust the work plan and budget to reflect utilization of additional disbursement. \uf0b7 Out of the total Project available funds of UGX.2,300,000,000, only UGX.779,565,783 was spent representing a low absorption level of 33.9%. \uf0b7 Whereas the budget and work plan were fully quantified, the Project Implementation Report did not quantify the 18 activities as required, and as a result, I was unable to assess project performance/implementation against the work plan and budget. However, a review of the implementation report, indicated that the project did not implement 6 (33.3%) of the 18 planned activities budgeted at UGX.611,750,000."], ["7", "National Environment", "\uf0b7 All the 5 planned strategic objectives in the financial year strategic plan were"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "172", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Management Authority (NEMA) **Opinion** Unqualified", "partially achieved. \uf0b7 Whereas the Authority did not budget for NTR, UGX 3,225,534,238 was collected. \uf0b7 Out of the budgeted GoU revenue of UGX 26,051,823,000, only UGX 19,812,152,564 was warranted representing performance of 76% of the target. \uf0b7 Out of the total warrants of UGX 19,812,152,564, UGX.19,807,472,266 was spent representing an absorption level of 99.98%. \uf0b7 The Authority received off-budget funding to the tune of UGX 4,579,655,403. \uf0b7 Out of 46 activities sampled, 4 activities (9%) were not quantified to enable measurement of performance. \uf0b7 Out of the 42 quantified activities assessed, 18 activities (43%) were fully implemented, 21 activities (50%) were partially implemented while 3 activities (7%) were not implemented at all. \uf0b7 The Authority did not prepare and submit the annual monitoring plans to NPA and OPM as required. \uf0b7 There was delayed submission of the quarterly performance reports. \uf0b7 No inconsistencies were noted between the annual cumulative performance reports and the results of audit verification. \uf0b7 The administration of the National Environment Fund remained inactive. \uf0b7 A number of observations were noted under Fleet management including failure to comply with vehicle standardization guidelines, efficient allocation of vehicles, availability of fleet management policy, and failure to capture all authority motor vehicles including in the Government Computerized Financial Management Information System among others."], ["8", "National Forestry Authority (NFA) **Opinion** Unqualified", "\uf0b7 The Authority was not able to achieve 100% of the targets set in the Strategic Plan for the five-year period up to June 2020. \uf0b7 Out of the budgeted Non Tax Revenue of UGX. 8,386,511,663 for the year 2019/20, UGX. 9,601,887,145 was collected resulting into an over performance of UGX. 1,215,375,482 representing a performance of 114.49%. \uf0b7 Out of the budgeted transfers from the Treasury of UGX 32.4Bn, UGX 23,28Bn (71.65%) was warranted resulting in an under performance of UGX 827,029,013, out of which, UGX 23,050,847,079 (98.9%) was spent, resulting into an unspent balance of UGX 234,813,590. \uf0b7 All the 6 outputs/24 activities with a budget provision of UGX 32,499,201,000 were quantified. Of the 24 quantified activities assessed, 8 activities (33.3%) were fully implemented, 14 activities (58.3%) were partially implemented while 2 activities (8.4%) were not implemented at all. \uf0b7 The Authority did not submit the annual monitoring plans and reports to NPA as required. However, all quarterly performance reports to MoFPED were submitted in time. \uf0b7 I noted a significant receivables balance of UGX 9,180,990,559 at close of the financial year and this impairs the liquidity position of the Authority. \uf0b7 The Authority incurred expenditure totalling to UGX 518,900,000 on settlement of legal cases and court awards which could be mitigated with adequate boundary opening and prompt legal action. \uf0b7 I noted non-compliance with vehicle standardization guidelines of Government, non-maintenance of motor vehicle records, and high vehicle maintenance costs for the 3 FYs 2017/18 to 2019/20. \uf0b7 The Authority failed to adequately manage private investments in CFRs, and major encroachment on 8 CFRs including Bugoma; Zoka; Bajo, Kuila and Wamale; Nsowe and Kalombe; Namanve; Nakalanga and Zirimiti; Kabwika"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Management Authority (NEMA) **Opinion** Unqualified", "partially achieved. \uf0b7 Whereas the Authority did not budget for NTR, UGX 3,225,534,238 was collected. \uf0b7 Out of the budgeted GoU revenue of UGX 26,051,823,000, only UGX 19,812,152,564 was warranted representing performance of 76% of the target. \uf0b7 Out of the total warrants of UGX 19,812,152,564, UGX.19,807,472,266 was spent representing an absorption level of 99.98%. \uf0b7 The Authority received off-budget funding to the tune of UGX 4,579,655,403. \uf0b7 Out of 46 activities sampled, 4 activities (9%) were not quantified to enable measurement of performance. \uf0b7 Out of the 42 quantified activities assessed, 18 activities (43%) were fully implemented, 21 activities (50%) were partially implemented while 3 activities (7%) were not implemented at all. \uf0b7 The Authority did not prepare and submit the annual monitoring plans to NPA and OPM as required. \uf0b7 There was delayed submission of the quarterly performance reports. \uf0b7 No inconsistencies were noted between the annual cumulative performance reports and the results of audit verification. \uf0b7 The administration of the National Environment Fund remained inactive. \uf0b7 A number of observations were noted under Fleet management including failure to comply with vehicle standardization guidelines, efficient allocation of vehicles, availability of fleet management policy, and failure to capture all authority motor vehicles including in the Government Computerized Financial Management Information System among others."], ["8", "National Forestry Authority (NFA) **Opinion** Unqualified", "\uf0b7 The Authority was not able to achieve 100% of the targets set in the Strategic Plan for the five-year period up to June 2020. \uf0b7 Out of the budgeted Non Tax Revenue of UGX. 8,386,511,663 for the year 2019/20, UGX. 9,601,887,145 was collected resulting into an over performance of UGX. 1,215,375,482 representing a performance of 114.49%. \uf0b7 Out of the budgeted transfers from the Treasury of UGX 32.4Bn, UGX 23,28Bn (71.65%) was warranted resulting in an under performance of UGX 827,029,013, out of which, UGX 23,050,847,079 (98.9%) was spent, resulting into an unspent balance of UGX 234,813,590. \uf0b7 All the 6 outputs/24 activities with a budget provision of UGX 32,499,201,000 were quantified. Of the 24 quantified activities assessed, 8 activities (33.3%) were fully implemented, 14 activities (58.3%) were partially implemented while 2 activities (8.4%) were not implemented at all. \uf0b7 The Authority did not submit the annual monitoring plans and reports to NPA as required. However, all quarterly performance reports to MoFPED were submitted in time. \uf0b7 I noted a significant receivables balance of UGX 9,180,990,559 at close of the financial year and this impairs the liquidity position of the Authority. \uf0b7 The Authority incurred expenditure totalling to UGX 518,900,000 on settlement of legal cases and court awards which could be mitigated with adequate boundary opening and prompt legal action. \uf0b7 I noted non-compliance with vehicle standardization guidelines of Government, non-maintenance of motor vehicle records, and high vehicle maintenance costs for the 3 FYs 2017/18 to 2019/20. \uf0b7 The Authority failed to adequately manage private investments in CFRs, and major encroachment on 8 CFRs including Bugoma; Zoka; Bajo, Kuila and Wamale; Nsowe and Kalombe; Namanve; Nakalanga and Zirimiti; Kabwika"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "173", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Mujwalaganda; and Buti. \uf0b7 Out of the approved staff establishment of 799 positions, only 344 (43%) are filled, with 455 positions vacant.", null], ["9", "Nyabyeya Forestry College **Opinion** Unqualified", "\uf0b7 The College did not conduct an assessment of the implementation of its strategic plan which contained 24 objectives. \uf0b7 Out of the budgeted Non Tax Revenue of UGX. 592,754,000 for the year 2019/20, UGX 662,588,972 was collected representing a budget performance of 111.8% of the target. \uf0b7 Out of the Budgeted transfers from treasury of UGX.2,542,873,000, a sum of UGX.2,014,269,395 was received representing a budget performance of 79.2% of the target. \uf0b7 Out of the realized revenue of UGX 2,736,487,267 a sum of UGX 2,419,916,454 was spent, representing an absorption rate of 88.4%. \uf0b7 All the 22 activities implemented by the College during the financial year were not quantified. \uf0b7 Whereas management explained that all the 22 planned outputs had been achieved, without quantification, I could not measure and verify the extent of achievement of the planned outputs. \uf0b7 The College did not prepare and submit the annual monitoring plans and performance reports to MoFPED and NPA as required. \uf0b7 I could not assess accuracy of the performance reports since the College did not have any. \uf0b7 There has been a declining trend in students enrolment at College for the last four years from 431 in the year 2016/17 to 234 in 2019/2020. \uf0b7 Out of the 130 approved positions only 47 (36.1%) had been filled leaving 83 vacant positions."], ["10", "Farm Income Enhancement and Forest Conservation Project II (FIEFOC) **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue UGX 123,005,002,000 only UGX.76,708,236,000 was realized indicating performance of 62.3%. \uf0b7 All the 135 planned outputs with a budget provision of UGX. 123 billion and actual releases of UGX 76.708 billion were fully quantified to enable measurement of performance. \uf0b7 40 of the 135 planned activities were sampled; 2 outputs (5%) were fully implemented, 12 activities (30%) were partially implemented while 26 (65%) were not implemented at all. \uf0b7 There was delayed completion of construction works with only 1 of the 5 irrigation schemes attaining the targeted level of completion. \uf0b7 I noted that the construction Works for Mubuku II in Kasese were done without NEMA Approval."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Mujwalaganda; and Buti. \uf0b7 Out of the approved staff establishment of 799 positions, only 344 (43%) are filled, with 455 positions vacant.", null], ["9", "Nyabyeya Forestry College **Opinion** Unqualified", "\uf0b7 The College did not conduct an assessment of the implementation of its strategic plan which contained 24 objectives. \uf0b7 Out of the budgeted Non Tax Revenue of UGX. 592,754,000 for the year 2019/20, UGX 662,588,972 was collected representing a budget performance of 111.8% of the target. \uf0b7 Out of the Budgeted transfers from treasury of UGX.2,542,873,000, a sum of UGX.2,014,269,395 was received representing a budget performance of 79.2% of the target. \uf0b7 Out of the realized revenue of UGX 2,736,487,267 a sum of UGX 2,419,916,454 was spent, representing an absorption rate of 88.4%. \uf0b7 All the 22 activities implemented by the College during the financial year were not quantified. \uf0b7 Whereas management explained that all the 22 planned outputs had been achieved, without quantification, I could not measure and verify the extent of achievement of the planned outputs. \uf0b7 The College did not prepare and submit the annual monitoring plans and performance reports to MoFPED and NPA as required. \uf0b7 I could not assess accuracy of the performance reports since the College did not have any. \uf0b7 There has been a declining trend in students enrolment at College for the last four years from 431 in the year 2016/17 to 234 in 2019/2020. \uf0b7 Out of the 130 approved positions only 47 (36.1%) had been filled leaving 83 vacant positions."], ["10", "Farm Income Enhancement and Forest Conservation Project II (FIEFOC) **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue UGX 123,005,002,000 only UGX.76,708,236,000 was realized indicating performance of 62.3%. \uf0b7 All the 135 planned outputs with a budget provision of UGX. 123 billion and actual releases of UGX 76.708 billion were fully quantified to enable measurement of performance. \uf0b7 40 of the 135 planned activities were sampled; 2 outputs (5%) were fully implemented, 12 activities (30%) were partially implemented while 26 (65%) were not implemented at all. \uf0b7 There was delayed completion of construction works with only 1 of the 5 irrigation schemes attaining the targeted level of completion. \uf0b7 I noted that the construction Works for Mubuku II in Kasese were done without NEMA Approval."], ["11", "Water Supply and Sanitation Programme Support (WSSP II) under Joint Water and Environment Sector Support Programme (JWESSP) **Opinion** Unqualified", "\uf0b7 All the 6 strategic objectives of the Project were partially achieved and Two (2) out of the twenty eight (28) planned activities were not quantified. Nineteen (19) activities were partially implemented while three (3) activities were not implemented at all. \uf0b7 I noted discrepancies in the budgeted amounts for components 1 and 3 between the Ministerial policy statement and project Work plan generated from Navision. \uf0b7 Out of the planned disbursements of UGX. 88,088,164,000 for the year, UGX. 75,628,676,668 was realized representing performance of 85.9 % of the target. \uf0b7 Out of UGX. 75,628,676,668 disbursed, UGX. 78,036,979,672 (103%) was absorbed by 30th June 2020. This was as a result of the rolling over of the unspent balance of UGX.42,435,899,139 from the previous financial year."], ["12", "Water Supply and", "\uf0b7 Out of the planned disbursements of UGX.18,673,200,000 for the year, a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "174", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Sanitation on Refugee Hosting Communities in Northern Uganda Funded by (KFW) PROJECT \u2013 MoWE **Opinion** Unqualified", "sum of UGX.6,213,437,064 was realized, representing performance of 33.2% of the target. \uf0b7 Out of UGX.6.213Bn received, a sum of UGX.4.546Bn was absorbed, representing an absorption level of 73.2%. \uf0b7 All the 28 planned activities for the financial year 2019/2020 were fully quantified and of which; 10 activities (35.6%) were fully achieved, 14 activities (50%) were partially achieved, while 4 activities (14.3%) were not achieved."], ["13", "Uganda National Meteorological Authority (UNMA) **Opinion** Unqualified", "\uf0b7 Out of budgeted revenue of UGX.26,763,490,000 only UGX.18,102,000,000 was realized representing performance level of 67.6 % of the target. \uf0b7 There was non-tax revenue worth UGX.1,451,265,112 was not budgeted for. \uf0b7 Uncollected NTR of UGX.348.5 million from Uganda Civil Aviation Authority resulting from lack of computation schedules of Aeronautical Meteorological Services charges. \uf0b7 Out of UGX 18,102,000,000 warranted, UGX 16,806,721,000 was absorbed by the authority leaving unspent balance of UGX.1,295,279,000 representing 93% absorption level. \uf0b7 All 52 planned outputs with a budget provision of UGX.26,763,490,000 and actual releases of UGX.18,102,000,000 sampled were quantified. \uf0b7 33 of 52 planned outputs were sampled; 5 outputs (15%) were fully implemented, 3 activities (9%) were partially implemented while 25 (76%) were not implemented at all. \uf0b7 Expenditure totaling to UGX.58,750,442 was mischarged on different account codes. \uf0b7 UGX.34,072,409 was not accounted for. \uf0b7 UNMA budgeted to spend UGX.1,150,000,000 on acquisition of motor vehicles; UGX.952,167,000 was warranted by the Treasury and spent by the Authority for the purpose. \uf0b7 The Authority complied with the Government ban on acquisition of motor vehicles. \uf0b7 All the 3 vehicles (100%) acquired at a total cost of UGX.84,418,489 were planned for. \uf0b7 The engine capacity of the minibus acquired was above the recommended as per the vehicle standardization guidelines of Government. \uf0b7 All the 3 vehicles were duly recorded in the assets register in the prescribed format. \uf0b7 The Authority has a Transport Policy. \uf0b7 Except for the Executive Director, all other vehicles were pooled for efficient management of fleet. \uf0b7 Out of the budgeted vehicle maintenance of UGX 502,070,000, only UGX 288,177,317 was realized and spent for the 3 FYs 2017/18 \u2013 2019/20 reflecting a funding shortfall of UGX 213,892,683 (42.6%). \uf0b7 Of the 219 positions in the approved establishment structure, only 173 had been filled. \uf0b7 Lack of an internal audit function. \uf0b7 44 of the 159 meteorological stations were non-functional."], ["14", "Investment Plan Preparation Grant for the Strategic Plan for Climate Resilience **Opinion**", "\uf0b7 The Project received 100% funding of approved budget of UGX.1,683,358,518. However, the project objective has been partially achieved, with 6 activities outstanding. \uf0b7 Out of the UGX.1,683,358,518 availed funding, only UGX.619,962,312 (37%) was absorbed, leaving a balance of UGX.1,063,396,206 un-utilized. \uf0b7 All the 31 planned activities with a total budget of USD.1,500,000 were fully"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Sanitation on Refugee Hosting Communities in Northern Uganda Funded by (KFW) PROJECT \u2013 MoWE **Opinion** Unqualified", "sum of UGX.6,213,437,064 was realized, representing performance of 33.2% of the target. \uf0b7 Out of UGX.6.213Bn received, a sum of UGX.4.546Bn was absorbed, representing an absorption level of 73.2%. \uf0b7 All the 28 planned activities for the financial year 2019/2020 were fully quantified and of which; 10 activities (35.6%) were fully achieved, 14 activities (50%) were partially achieved, while 4 activities (14.3%) were not achieved."], ["13", "Uganda National Meteorological Authority (UNMA) **Opinion** Unqualified", "\uf0b7 Out of budgeted revenue of UGX.26,763,490,000 only UGX.18,102,000,000 was realized representing performance level of 67.6 % of the target. \uf0b7 There was non-tax revenue worth UGX.1,451,265,112 was not budgeted for. \uf0b7 Uncollected NTR of UGX.348.5 million from Uganda Civil Aviation Authority resulting from lack of computation schedules of Aeronautical Meteorological Services charges. \uf0b7 Out of UGX 18,102,000,000 warranted, UGX 16,806,721,000 was absorbed by the authority leaving unspent balance of UGX.1,295,279,000 representing 93% absorption level. \uf0b7 All 52 planned outputs with a budget provision of UGX.26,763,490,000 and actual releases of UGX.18,102,000,000 sampled were quantified. \uf0b7 33 of 52 planned outputs were sampled; 5 outputs (15%) were fully implemented, 3 activities (9%) were partially implemented while 25 (76%) were not implemented at all. \uf0b7 Expenditure totaling to UGX.58,750,442 was mischarged on different account codes. \uf0b7 UGX.34,072,409 was not accounted for. \uf0b7 UNMA budgeted to spend UGX.1,150,000,000 on acquisition of motor vehicles; UGX.952,167,000 was warranted by the Treasury and spent by the Authority for the purpose. \uf0b7 The Authority complied with the Government ban on acquisition of motor vehicles. \uf0b7 All the 3 vehicles (100%) acquired at a total cost of UGX.84,418,489 were planned for. \uf0b7 The engine capacity of the minibus acquired was above the recommended as per the vehicle standardization guidelines of Government. \uf0b7 All the 3 vehicles were duly recorded in the assets register in the prescribed format. \uf0b7 The Authority has a Transport Policy. \uf0b7 Except for the Executive Director, all other vehicles were pooled for efficient management of fleet. \uf0b7 Out of the budgeted vehicle maintenance of UGX 502,070,000, only UGX 288,177,317 was realized and spent for the 3 FYs 2017/18 \u2013 2019/20 reflecting a funding shortfall of UGX 213,892,683 (42.6%). \uf0b7 Of the 219 positions in the approved establishment structure, only 173 had been filled. \uf0b7 Lack of an internal audit function. \uf0b7 44 of the 159 meteorological stations were non-functional."], ["14", "Investment Plan Preparation Grant for the Strategic Plan for Climate Resilience **Opinion**", "\uf0b7 The Project received 100% funding of approved budget of UGX.1,683,358,518. However, the project objective has been partially achieved, with 6 activities outstanding. \uf0b7 Out of the UGX.1,683,358,518 availed funding, only UGX.619,962,312 (37%) was absorbed, leaving a balance of UGX.1,063,396,206 un-utilized. \uf0b7 All the 31 planned activities with a total budget of USD.1,500,000 were fully"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "175", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Unqualified", "quantified. \uf0b7 Out of the 10 planned activities for the period, only 1 was fully implemented, 6 were partially implemented, and 3 were not implemented at all. \uf0b7 Noted that there was no a legal framework to enforce implementation of climate intervention actions."], ["15", "Multi - Lateral Lakes Edward & Albert Integrated Fisheries & Water Resources Management (LEAF II) **Opinion** Unqualified", "\uf0b7 Out of a total of 11 strategic outputs, 3 outputs (27%) were fully achieved, while 8 outputs (73%) were partially achieved). \uf0b7 Out of the budgeted loan revenue of USD 2,538,701.7, a sum of USD 1,745,960.35 was disbursed representing a performance level of 68.8% of the target, while out of the approved GoU counter-part funding budget of UGX 3,350,000,000 only UGX 3,239,026,378 (96.7%) was realized. Out of the total disbursement of USD 1,745,960.35 (UGX.6,401,056,774), only USD 1,364,415.24 (UGX.5,030,770,126) was spent, representing an absorption rate of 78.1%, while GOU realized performance of UGX 3,239,026,378 (96.7%). \uf0b7 All the 12 planned outputs with 55 activities budgeted at USD 2,538,701.7 were fully quantified, while out of the 55 planned activities 10 were not implemented, 45 were partially implemented and none was fully implemented. \uf0b7 All the 4 quarterly performance reports were prepared and submitted to the Bank as required. No inconsistencies were noted between the performance reports and my verification results. \uf0b7 I noted delayed completion of works at Dei and Kitebere Landing Sites due to rising water levels and floods."], ["16", "Third National Communication **Opinion** Unqualified", "\uf0b7 Out of the planned disbursements of USD 138,293 for the year, a sum of USD 150,000 was received representing performance of 108% of the target. However, Project management did not adjust the work plan and budget to reflect the utilization of additional disbursement. \uf0b7 Out of the USD 150,000 released, USD 149,937.79 was spent, representing an absorption level of 99.96%. \uf0b7 All the 35 planned activities with a total budget of USD 138,293 were not fully quantified in the project work plan. The Project Implementation document did not indicate the unit of measurement for each of the planned activities. \uf0b7 A review of the Project implementation report which had activities quantified indicated that 4 of the activities (11%) were fully implemented, 16 (46%) were partially implemented while 15 (43%) were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "quantified. \uf0b7 Out of the 10 planned activities for the period, only 1 was fully implemented, 6 were partially implemented, and 3 were not implemented at all. \uf0b7 Noted that there was no a legal framework to enforce implementation of climate intervention actions."], ["15", "Multi - Lateral Lakes Edward & Albert Integrated Fisheries & Water Resources Management (LEAF II) **Opinion** Unqualified", "\uf0b7 Out of a total of 11 strategic outputs, 3 outputs (27%) were fully achieved, while 8 outputs (73%) were partially achieved). \uf0b7 Out of the budgeted loan revenue of USD 2,538,701.7, a sum of USD 1,745,960.35 was disbursed representing a performance level of 68.8% of the target, while out of the approved GoU counter-part funding budget of UGX 3,350,000,000 only UGX 3,239,026,378 (96.7%) was realized. Out of the total disbursement of USD 1,745,960.35 (UGX.6,401,056,774), only USD 1,364,415.24 (UGX.5,030,770,126) was spent, representing an absorption rate of 78.1%, while GOU realized performance of UGX 3,239,026,378 (96.7%). \uf0b7 All the 12 planned outputs with 55 activities budgeted at USD 2,538,701.7 were fully quantified, while out of the 55 planned activities 10 were not implemented, 45 were partially implemented and none was fully implemented. \uf0b7 All the 4 quarterly performance reports were prepared and submitted to the Bank as required. No inconsistencies were noted between the performance reports and my verification results. \uf0b7 I noted delayed completion of works at Dei and Kitebere Landing Sites due to rising water levels and floods."], ["16", "Third National Communication **Opinion** Unqualified", "\uf0b7 Out of the planned disbursements of USD 138,293 for the year, a sum of USD 150,000 was received representing performance of 108% of the target. However, Project management did not adjust the work plan and budget to reflect the utilization of additional disbursement. \uf0b7 Out of the USD 150,000 released, USD 149,937.79 was spent, representing an absorption level of 99.96%. \uf0b7 All the 35 planned activities with a total budget of USD 138,293 were not fully quantified in the project work plan. The Project Implementation document did not indicate the unit of measurement for each of the planned activities. \uf0b7 A review of the Project implementation report which had activities quantified indicated that 4 of the activities (11%) were fully implemented, 16 (46%) were partially implemented while 15 (43%) were not implemented at all."], ["17", "Biennial Update Report **Opinion** Unqualified", "\uf0b7 Out of the planned disbursements of USD 235,254.38 for the year, only USD 155,000 was realized representing performance of 65.9% of the target as a result some activities such as; dissemination of the report to the relevant stakeholder and translation thereof was not implemented. \uf0b7 The 67 planned activities with a total budget of USD 235,254.38 were not fully quantified and instead reported in generic terms such as; Technical capacity building including participation in national and regional/or international workshops, meetings on GHG inventory, Conducting consultations with key stakeholders to get buy-in and support into the biennial update reporting process, Reviewing the relevant documents, policies and development programmes, and population and housing census. \uf0b7 All the planned activities with the exception of dissemination of the report to the relevant stakeholder and translation thereof were implemented."], ["18", "Enhancing Resilience of Communities against Climate Change (EURECCCA)", "\uf0b7 All the four (4) strategic goals of the Project were partially achieved. \uf0b7 The project did not prepare an annual work plan and budget to aid assessment of revenue performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "176", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "\uf0b7 Out of the approved GoU co-founding Budget Estimates of UGX 1,500,000,000 for the period 1st July 2019 to 30th June 2020, UGX 1,372,656,420 (91.5%) was released. \uf0b7 Out of the total disbursement of UGX 3,679,375,000, a sum of UGX 3,634,757,055 was spent, representing an absorption rate of 98.8%. \uf0b7 All the 52 planned activities were fully quantified. \uf0b7 Out of the 52 planned activities 45 (86%) were fully implemented, 7 (14%) were not implemented at all. \uf0b7 All the 4 quarterly performance reports were prepared and submitted as required. \uf0b7 No inconsistencies were noted between the performance reports and my verification results. \uf0b7 The project did not implement the recommendations of the Steering Committee."], ["19", "National Water and Sewerage Corporation (NWSC) **Opinion** Unqualified", "\uf0b7 I noted that the Board of National Water and Sewerage Corporation is not fully constituted, as the representative of the Ministry of Water and Environment was yet to be appointed as required by the law and yet the Ministry would offer strategic guidance regarding policy issues on the operations of the Corporation. There is a risk of non-compliance with government policy matters by management of the Corporation. \uf0b7 I noted that the National Water & Sewerage Corporation uses the Lump sum payment schedule 3 (Termination/retirement /resignation /expiry of employment) of PAYE return for computing tax on gratuity for employees whose contracts are still running instead of schedule 4 (Annual/irregular/lump sum payments) of PAYE return. Non-compliance with schedule 4 of PAYE Return in accordance with Income Tax Act may attract penalties and interest against Corporation."], ["20", "Integrated Water Management and Development Project (IWMDP) \u2013 NWSC **Opinion** Unqualified", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "\uf0b7 Out of the approved GoU co-founding Budget Estimates of UGX 1,500,000,000 for the period 1st July 2019 to 30th June 2020, UGX 1,372,656,420 (91.5%) was released. \uf0b7 Out of the total disbursement of UGX 3,679,375,000, a sum of UGX 3,634,757,055 was spent, representing an absorption rate of 98.8%. \uf0b7 All the 52 planned activities were fully quantified. \uf0b7 Out of the 52 planned activities 45 (86%) were fully implemented, 7 (14%) were not implemented at all. \uf0b7 All the 4 quarterly performance reports were prepared and submitted as required. \uf0b7 No inconsistencies were noted between the performance reports and my verification results. \uf0b7 The project did not implement the recommendations of the Steering Committee."], ["19", "National Water and Sewerage Corporation (NWSC) **Opinion** Unqualified", "\uf0b7 I noted that the Board of National Water and Sewerage Corporation is not fully constituted, as the representative of the Ministry of Water and Environment was yet to be appointed as required by the law and yet the Ministry would offer strategic guidance regarding policy issues on the operations of the Corporation. There is a risk of non-compliance with government policy matters by management of the Corporation. \uf0b7 I noted that the National Water & Sewerage Corporation uses the Lump sum payment schedule 3 (Termination/retirement /resignation /expiry of employment) of PAYE return for computing tax on gratuity for employees whose contracts are still running instead of schedule 4 (Annual/irregular/lump sum payments) of PAYE return. Non-compliance with schedule 4 of PAYE Return in accordance with Income Tax Act may attract penalties and interest against Corporation."], ["20", "Integrated Water Management and Development Project (IWMDP) \u2013 NWSC **Opinion** Unqualified", "\uf0b7 No material issues."], ["21", "Protection of lake Victoria Kampala Sanitation Project (WATSAN) \u2013 NWSC **Opinion** Unqualified", "\uf0b7 Project financing agreements in relation to WATSAN 1 were signed by GoU and Lenders effective 28 April 2011. Under the agreements GoU was supposed to co-fund the project to the tune of EUR.28.9 million. However, an analysis of the project financing disbursements indicated that whereas the Co- financing partners have achieved more than 75% disbursement, GoU contribution was at 24% over the nine (9) year period. There is a potential risk of delays in project completion if GoU fails to disburse the committed funds."], ["22", "National Water and sewerage corporation- kampala water lake victoria water and sanitation (KW-LV WATSAN II) project **Opinion** Unqualified", "\uf0b7 No material issues."], ["23", "Kampala Sanitation Programme (KSP) \u2013 Phase I, Lake Victoria Protection Project \u2013", "\uf0b7 I noted that the Project had several Contingent Liabilities as described below; a) The Contractor\u2019s claim of Euros 21.7 million arising from the contractual obligation of extension of time and causation of delays in project"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "177", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Phase II **Opinion** Unqualified", "completion, had not been approved; b) A compensation claim of UGX.220 million by an individual, and the matter is now before the Land Division of the High Court Civil suit No.109 of 2019, had not been determined by Court; and c) A compensation claim of UGX.1.15 billion by a business firm which is under the Land Division of the High Court HCCS NO. 518 of 2016, had not been determined by Court."], ["", "**ENERGY SECTOR**", ""], ["1", "Ministry of Energy and Mineral Development (MEMD) **Opinion** Unqualified", "\uf0b7 The Ministry budgeted to receive UGX.532.08Bn out of which, UGX.329.6Bn was warranted, resulting in a shortfall of UGX.202.48Bn, which was 38% of the budget. Revenue shortfalls affect the implementation of planned activities. Furthermore, out of the warranted amount, the entity spent UGX.325.3Bn resulting into unspent balance of UGX.4.3Bn, representing an absorption level of 98.7%. \uf0b7 The Ministry budgeted to collect NTR of UGX. 19.4Bn. Out of this, only UGX.13.4Bn was collected, representing a performance of 69% leading to a shortfall of UGX.6.Bn. \uf0b7 I sampled 50 that were fully quantified outputs under the Ministry with a total of eighty-two (82) activities worth UGX.42.81Bn, and noted that: Seven (7) outputs with a total of seven (7) activities worth UGX.1.74Bn were fully implemented; Thirty-eight (38) outputs with a total of Seventy (70) activities worth UGX 39.02Bn were partially implemented; and Five (5) outputs with a total of five (5) activities worth 2.05Bn were not implemented at all. \uf0b7 The Ministry received UGX.1,854,355,433 in royalties during the year, in addition to UGX.957,025,482 from the previous period. However, only UGX.2,369,310,643 was paid out to beneficiaries leaving an outstanding balance of UGX .442,070,272 undistributed as at 30th June 2020. \uf0b7 There were deemed energy Payments to Achwa River Energy Project (ARPE) (41 MW) had accumulated to UGX. 64.69 Billion, and of which, only UGX. 10.33 Billion was released leaving unpaid claims of UGX. 54.36 Billion. These claims are as a result of the inadequate transmission infrastructure to evacuate all the power produced by the dam. \uf0b7 Similarly, Tariff-financed deemed energy payments amounted to UGX.46.1 Billion as at 30th June, 2020 of which UGX.22.2 Billion related to FY 2018/19 and UGX.23.9 Billion related to FY 2019/20. Deemed energy liabilities/payments cause a significant strain on government resources in electricity subsidies, and may negatively impact on consumer electricity prices when charged through the tariff. \uf0b7 There was undeclared mineral imports and exports, worth UGX.8,305,914,024, which resulted into royalties worth UGX.102.7 Million being not collected from the vermiculite. I further noted that between FY 2017/18 and FY 2019/20, minerals worth UGX.26 Billion were imported into the country without import permits as required by the law. \uf0b7 I noted slow progress in the payments of claims for Project Affected Persons (PAPs). 78 PAPs remained unpaid for Karuma and 54 PAPs for Isimba as at 30th June, 2020 with an outstanding amount of UGX.980,337,045. 1,452 PAPs for West Nile Grid Extension Project with outstanding claims of UGX. 1,843,036,400 also remained unpaid."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Phase II **Opinion** Unqualified", "completion, had not been approved; b) A compensation claim of UGX.220 million by an individual, and the matter is now before the Land Division of the High Court Civil suit No.109 of 2019, had not been determined by Court; and c) A compensation claim of UGX.1.15 billion by a business firm which is under the Land Division of the High Court HCCS NO. 518 of 2016, had not been determined by Court."], ["", "**ENERGY SECTOR**", ""], ["1", "Ministry of Energy and Mineral Development (MEMD) **Opinion** Unqualified", "\uf0b7 The Ministry budgeted to receive UGX.532.08Bn out of which, UGX.329.6Bn was warranted, resulting in a shortfall of UGX.202.48Bn, which was 38% of the budget. Revenue shortfalls affect the implementation of planned activities. Furthermore, out of the warranted amount, the entity spent UGX.325.3Bn resulting into unspent balance of UGX.4.3Bn, representing an absorption level of 98.7%. \uf0b7 The Ministry budgeted to collect NTR of UGX. 19.4Bn. Out of this, only UGX.13.4Bn was collected, representing a performance of 69% leading to a shortfall of UGX.6.Bn. \uf0b7 I sampled 50 that were fully quantified outputs under the Ministry with a total of eighty-two (82) activities worth UGX.42.81Bn, and noted that: Seven (7) outputs with a total of seven (7) activities worth UGX.1.74Bn were fully implemented; Thirty-eight (38) outputs with a total of Seventy (70) activities worth UGX 39.02Bn were partially implemented; and Five (5) outputs with a total of five (5) activities worth 2.05Bn were not implemented at all. \uf0b7 The Ministry received UGX.1,854,355,433 in royalties during the year, in addition to UGX.957,025,482 from the previous period. However, only UGX.2,369,310,643 was paid out to beneficiaries leaving an outstanding balance of UGX .442,070,272 undistributed as at 30th June 2020. \uf0b7 There were deemed energy Payments to Achwa River Energy Project (ARPE) (41 MW) had accumulated to UGX. 64.69 Billion, and of which, only UGX. 10.33 Billion was released leaving unpaid claims of UGX. 54.36 Billion. These claims are as a result of the inadequate transmission infrastructure to evacuate all the power produced by the dam. \uf0b7 Similarly, Tariff-financed deemed energy payments amounted to UGX.46.1 Billion as at 30th June, 2020 of which UGX.22.2 Billion related to FY 2018/19 and UGX.23.9 Billion related to FY 2019/20. Deemed energy liabilities/payments cause a significant strain on government resources in electricity subsidies, and may negatively impact on consumer electricity prices when charged through the tariff. \uf0b7 There was undeclared mineral imports and exports, worth UGX.8,305,914,024, which resulted into royalties worth UGX.102.7 Million being not collected from the vermiculite. I further noted that between FY 2017/18 and FY 2019/20, minerals worth UGX.26 Billion were imported into the country without import permits as required by the law. \uf0b7 I noted slow progress in the payments of claims for Project Affected Persons (PAPs). 78 PAPs remained unpaid for Karuma and 54 PAPs for Isimba as at 30th June, 2020 with an outstanding amount of UGX.980,337,045. 1,452 PAPs for West Nile Grid Extension Project with outstanding claims of UGX. 1,843,036,400 also remained unpaid."], ["2", "Grid Extension Reinforcement Project (GERP) **Opinion** Unqualified", "\uf0b7 Out of the budgeted donor funds of USD. 18,178,000 for the year, USD. 16,178,000 was received representing a performance of 89%. Out of the budgeted GOU funds of USD.8,683,000 in the financial year, USD.5,570,819 was received representing a performance of 64%. \uf0b7 Out of the total funds of USD 21,796,340 received for the period, USD.1,073,018 was utilized, leaving an unspent balance of USD.20,723,322, representing an absorption rate of only 5%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "178", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that Key project activities, such as Operational support to UETCL and construction of the Gulu-Nebbi-Arua Transmission Line, had not commenced by the time of audit due to delays in the procurement processes. \uf0b7 Out of 3,284 PAPs under Kole-Gulu-Nebbi \u2013Arua Transmission Line Corridor, only 2,021 (61.5%) had been compensated, leaving a total of 1,263 PAPs outstanding. Furthermore, construction of resettlement houses for 86 PAPs had not commenced by the close of the financial year.", null], ["3", "Rural Electrification Agency (REA) **Opinion** Unqualified", "\uf0b7 I noted that the Agency makes its Annual budgets basing on the Rural Electrification Strategy and Plan (RESP) for the ten-year period 2013-2022 which was not aligned to the NDP II 5 year period (2015/16 \u2013 2019/20). \uf0b7 Out of the budgeted revenue under GOU of UGX.166.75Bn for the financial year 2019/2020, a sum of UGX.86.14 was collected representing performance of 52% of the target. The Agency had an unspent balance of UGX. 8.067Bn, representing absorption level of 91%. \uf0b7 The entity also receives external funding, and out of an approved budget of UGX. 894.0Bn, a sum of UGX. 572.5bn was received, representing a performance of 64% from external funding. UGX.365.514bn was spent by the entity resulting into unspent balance of UGX.207.08bn representing an absorption level of 63.8%. \uf0b7 Out of the budgeted Non tax revenue of UGX. 38.61Bn for the financial year, UGX.59,838,798,760 was collected, representing a performance of 155%. \uf0b7 I sampled 7 outputs with 20 activities worth UGX.439.626Bn representing 100%, and noted that 2 outputs with 10 activities worth UGX 256.97Bn were not quantified to enable measurement of performance. Furthermore of the 4 out puts quantified worth UGX 158.8Bn, 1 output representing 75% was fully implemented while 2 outputs representing 50% were partially implemented. \uf0b7 The Agency did not prepare accurate Performance Reports, contrary to Paragraph 55 of the budget execution circular for the financial year 2019/2020. \uf0b7 There were no reconciliation reports of UGX. 6,852,322,813, paid as compensations to Project Affected Persons by the Post Bank. \uf0b7 Domestic arrears totalling to UGX.25.67Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 I noted shortcomings in the Agency\u2019s fleet management which included non- compliance with the vehicle standardization guidelines of Government, inadequate allocation of vehicles and inadequate vehicle maintenance planning and funding."], ["4", "Energy for Rural Transformation ERT (REA) III **Opinion** Unqualified", "\uf0b7 Out of the available funds UGX 165Bn for the period under review, UGX 111.762bn was utilized, with an unspent balance of UGX. 53.275bn as at 30th June 2020, representing an absorption level of 67%. The funds disbursement over the project life was at 42%. \uf0b7 There was delayed project implementation for Medium Voltage with Associated Low Voltage networks, under Fast Track 1 and Fast track 2 , with overall project completion at 70% and 90% respectively. Construction works under Fast track 3 and 4 had not yet commenced. \uf0b7 There were outstanding compensations for Project Affected Persons under the line constructions. Under the Line schemes A,B,C,D and E, the Resettlement Action Plans reports had been completed ,however, compensation of PAPs had not yet begun. Under Fast Track 1 line construction, 43 PAPs were not yet compensated."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that Key project activities, such as Operational support to UETCL and construction of the Gulu-Nebbi-Arua Transmission Line, had not commenced by the time of audit due to delays in the procurement processes. \uf0b7 Out of 3,284 PAPs under Kole-Gulu-Nebbi \u2013Arua Transmission Line Corridor, only 2,021 (61.5%) had been compensated, leaving a total of 1,263 PAPs outstanding. Furthermore, construction of resettlement houses for 86 PAPs had not commenced by the close of the financial year.", null], ["3", "Rural Electrification Agency (REA) **Opinion** Unqualified", "\uf0b7 I noted that the Agency makes its Annual budgets basing on the Rural Electrification Strategy and Plan (RESP) for the ten-year period 2013-2022 which was not aligned to the NDP II 5 year period (2015/16 \u2013 2019/20). \uf0b7 Out of the budgeted revenue under GOU of UGX.166.75Bn for the financial year 2019/2020, a sum of UGX.86.14 was collected representing performance of 52% of the target. The Agency had an unspent balance of UGX. 8.067Bn, representing absorption level of 91%. \uf0b7 The entity also receives external funding, and out of an approved budget of UGX. 894.0Bn, a sum of UGX. 572.5bn was received, representing a performance of 64% from external funding. UGX.365.514bn was spent by the entity resulting into unspent balance of UGX.207.08bn representing an absorption level of 63.8%. \uf0b7 Out of the budgeted Non tax revenue of UGX. 38.61Bn for the financial year, UGX.59,838,798,760 was collected, representing a performance of 155%. \uf0b7 I sampled 7 outputs with 20 activities worth UGX.439.626Bn representing 100%, and noted that 2 outputs with 10 activities worth UGX 256.97Bn were not quantified to enable measurement of performance. Furthermore of the 4 out puts quantified worth UGX 158.8Bn, 1 output representing 75% was fully implemented while 2 outputs representing 50% were partially implemented. \uf0b7 The Agency did not prepare accurate Performance Reports, contrary to Paragraph 55 of the budget execution circular for the financial year 2019/2020. \uf0b7 There were no reconciliation reports of UGX. 6,852,322,813, paid as compensations to Project Affected Persons by the Post Bank. \uf0b7 Domestic arrears totalling to UGX.25.67Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 I noted shortcomings in the Agency\u2019s fleet management which included non- compliance with the vehicle standardization guidelines of Government, inadequate allocation of vehicles and inadequate vehicle maintenance planning and funding."], ["4", "Energy for Rural Transformation ERT (REA) III **Opinion** Unqualified", "\uf0b7 Out of the available funds UGX 165Bn for the period under review, UGX 111.762bn was utilized, with an unspent balance of UGX. 53.275bn as at 30th June 2020, representing an absorption level of 67%. The funds disbursement over the project life was at 42%. \uf0b7 There was delayed project implementation for Medium Voltage with Associated Low Voltage networks, under Fast Track 1 and Fast track 2 , with overall project completion at 70% and 90% respectively. Construction works under Fast track 3 and 4 had not yet commenced. \uf0b7 There were outstanding compensations for Project Affected Persons under the line constructions. Under the Line schemes A,B,C,D and E, the Resettlement Action Plans reports had been completed ,however, compensation of PAPs had not yet begun. Under Fast Track 1 line construction, 43 PAPs were not yet compensated."], ["5", "Uganda Petroleum Fund (UPF) **Opinion**", "\uf0b7 I noted a delay in the establishment of a Fiscal Rule to guide appropriation of Petroleum Funds. The lack of clarity increases the risk of spending more today rather than investing for future generations. \uf0b7 I noted that from the financial year 2014/15 to 2019/20 a total of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "179", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Unqualified", "UGX.11.3Bn relating to training Fees, had been paid into the petroleum Fund by the International Oil Companies. However Government agencies have not accessed these funds for the purpose as stipulated in the Production Sharing Agreements."], ["6", "Petroleum Authority Uganda (PAU) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases of UGX.6.58Bn representing 13%. Further, the entity remained with unspent balance of UGX. 1.24Bn representing an absorption level of 97%. \uf0b7 I assessed the implementation of eight (8) outputs that were fully quantified with a total of twelve (12) activities worth UGX.33.19Bn, and noted that 3 (37.5%) had been fully achieved, 4(50%) were partially achieved while 1(12.5%) was not achieved at all."], ["7", "Electricity Regulatory Authority (ERA) **Opinion** Unqualified", "\uf0b7 Out of the planned 37 strategic goals to be achieved by the Authority; 13 were fully achieved while 24 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.28.27Bn for the financial year 2019/2020, UGX.28.34Bn was collected representing performance of 100.24% of the target. Out of the total receipts of UGX 28.34Bn, UGX. 24.28Bn was spent by the entity resulting in an unspent balance of UGX. 4.06Bn representing absorption level of 86%. \uf0b7 Out of the forty eight (48) critical tasks under the six (6) core focus areas, fourteen (14) tasks had been fully achieved, twenty seven (27) were partially achieved while seven (07) were not achieved at all. \uf0b7 I noted Outstanding receivables amounting to UGX.358,857,596 relating to license fees and permit applications fees that were outstanding for more than 90 days at the end of the financial year. \uf0b7 I noted that the entity procured three (3) vehicles in the last three years at a cost of UGX.593.66M. However, two (2) of the vehicles acquired at a total cost of UGX.411.95M exceeded the recommended engine capacity. \uf0b7 There was delayed amendment of the Electricity Act by three (3) years and this has affected the ability of the Electricity Regulatory Authority to execute its mandate. \uf0b7 I noted that although UMEME had surpassed the conversion target for new customers to the prepayment metering system by 51%, the company had fallen short of the target for existing customers by 56%. It was further noted that the company performed 75% below the 2019 set target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "UGX.11.3Bn relating to training Fees, had been paid into the petroleum Fund by the International Oil Companies. However Government agencies have not accessed these funds for the purpose as stipulated in the Production Sharing Agreements."], ["6", "Petroleum Authority Uganda (PAU) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases of UGX.6.58Bn representing 13%. Further, the entity remained with unspent balance of UGX. 1.24Bn representing an absorption level of 97%. \uf0b7 I assessed the implementation of eight (8) outputs that were fully quantified with a total of twelve (12) activities worth UGX.33.19Bn, and noted that 3 (37.5%) had been fully achieved, 4(50%) were partially achieved while 1(12.5%) was not achieved at all."], ["7", "Electricity Regulatory Authority (ERA) **Opinion** Unqualified", "\uf0b7 Out of the planned 37 strategic goals to be achieved by the Authority; 13 were fully achieved while 24 were partially achieved. \uf0b7 Out of the budgeted revenue of UGX.28.27Bn for the financial year 2019/2020, UGX.28.34Bn was collected representing performance of 100.24% of the target. Out of the total receipts of UGX 28.34Bn, UGX. 24.28Bn was spent by the entity resulting in an unspent balance of UGX. 4.06Bn representing absorption level of 86%. \uf0b7 Out of the forty eight (48) critical tasks under the six (6) core focus areas, fourteen (14) tasks had been fully achieved, twenty seven (27) were partially achieved while seven (07) were not achieved at all. \uf0b7 I noted Outstanding receivables amounting to UGX.358,857,596 relating to license fees and permit applications fees that were outstanding for more than 90 days at the end of the financial year. \uf0b7 I noted that the entity procured three (3) vehicles in the last three years at a cost of UGX.593.66M. However, two (2) of the vehicles acquired at a total cost of UGX.411.95M exceeded the recommended engine capacity. \uf0b7 There was delayed amendment of the Electricity Act by three (3) years and this has affected the ability of the Electricity Regulatory Authority to execute its mandate. \uf0b7 I noted that although UMEME had surpassed the conversion target for new customers to the prepayment metering system by 51%, the company had fallen short of the target for existing customers by 56%. It was further noted that the company performed 75% below the 2019 set target."], ["8", "Uganda Electricity Distribution Company Ltd (UEDCL) **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.65,585,831,000 for the financial year 2019/2020, UGX. 55,913,052,000 was collected representing performance of 85 % of the target. \uf0b7 Out of the projected connection fees of UGX.1,871,741,025, the Company remitted UGX. 1,141,383,399 to Rural Electrification Agency (REA), a leaving a balance of UGX.730,357,626 outstanding. \uf0b7 I sampled 59 interventions/critical activities implemented under the 4 sampled departments and noted that twenty 24 tasks had been fully achieved, 16 were partially achieved while 19 were not achieved. \uf0b7 Connection materials worth USD. 156,358.56 and UGX.49,303,000, supplied by REA to the Company remained unaccounted for. There is a risk that the these connection materials may be misappropriated. \uf0b7 I noted that the Company procured 31 vehicles in the last three years at a cost of 2,036,365,982. Shortcomings were observed in the company\u2019s fleet management which included Improper maintenance of Motor Vehicle Records, Absence of Annual Motor vehicle Inspection and Non-compliance with disposal conditions. I also noted that the company did not have a fleet management policy."], ["9", "Uganda Electricity Generation Company", "\uf0b7 A review of the budgets and management accounts revealed that out of the budgeted revenue of UGX.310.7Bn for the year 2019/20, only UGX.200.7Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "only 446 cases were processed within the legally provided 30 days. Further, it was noted that out of the 1,176 cases worth UGX.352.602Bn still pending processing, 750 cases worth UGX.268.266Bn have stayed for above 60 days without processing. 3,684 applications worth UGX.672.141Bn were rejected; although, only 191 cases were completed within 30 days, 2,170 completed above 30 days but within 1 year and 1,323 cases rejected after 1 year. In addition, 844 refund claims worth UGX.134.Bn in the e-tax system were still pending payment even after approval with 741 refund claims worth UGX.124.142Bn having past the statutory timelines. \uf0b7 Shortcomings were noted in the customs management that included outstanding Bond in Force (BIF) of UGX.4,684,981,974, Undeclared Imports in Asycuda System i.e. 3,166,908 manifest packages with a gross weight of 442,926,830 kg were never declared in the ASCYUDA system in the year under review and failure to track High-Risk Goods worth UGX.225,356,228,707 despite procurement of Electronic Cargo Tracking System (ECTS) to facilitate real-time monitoring of all high-risk goods without exception.", "None"], "type": "table"}}, {"content": "180 \nLtd. (UEGCL) \nwas realized representing performance of 64.5% of the target. The major funding gaps were noted under projects i.e.; Nyagak, Muzizi and Karuma, Opinion \nwhich received only 56%, 30% and 71.5%, respectively of the anticipated Unqualified \nrevenue.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}]], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Out of the total receipts for the financial year of UGX.200.71Bn, UGX.152.55Bn was spent by the entity resulting in an unspent balance of UGX.48.66Bn, representing an absorption level of 76%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I sampled 64 interventions/critical activities implemented under the 6 sampled business units and noted that eight (8) tasks had been fully achieved, thirty seven (37) were partially achieved while nineteen (19) were not achieved at all.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted for the year ended 31st December 2019 estimated capital investments amounting to UGX.38.7Bn had not been recovered through the capacity price as at that date. This liability is expected to escalate further given that ESKOM had made additional investments worth UGX.21.4Bn in the year 2019 which were pending verification by the Electricity Regulatory Agency. This could lead to a significant liability payable by GOU at the end of the concession.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that UGX.111.7Bn in relation to depreciation (28.7Bn) and return on Equity (83Bn) were disallowed and only administration fees of UGX 5.9Bn was allowed by ERA. There is a risk that under billing will affect the ability of the Company to carryout asset rehabilitation/replacement during and after the useful life of the plant. In addition, UEGCL may not be able to operate as a self-sustaining entity due to a possible reliance on government support to refurbish the plant.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}, [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}]], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that an EPC Contractor submitted interest claim worth USD.21,095,655 on account of delayed payment of interim payment certificates 36-41, which had not been resolved. Relatedly, orders in favor of Government worth USD.47,893,876 had not been resolved.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted outstanding Non- conformance by the Karuma EPCC, which included mechanical and electrical works, such as; Corrosion damages on the blades of the turbine runners Units 2 and 4, Laid cables are not following approved cable works Lists i.e. Power cables and signal/command cables are not separated, cable trays overfilled, while others remained empty, and inappropriate cable labeling, undersized cubicles, corroded cubicles, no space behind the cubicles for maintenance purposes.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted significant delays in the completion of Karuma HPP. The 5- Year Project became effective in August 16, 2013 implying that the initial completion date was 16th December 2018. This was extended to 30th November 2020, resulting into a delay of two (2) years from the initial planned commissioning date. This was majorly attributed to delays in land acquisition and the impact of COVID-19.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted delayed commencement of the construction of Muzizi Hydro Power Project. The Republic of Uganda signed credit facility agreements with two development partners in 2016 to finance the construction of Muzizi Hydro power project with expected completion date of December 2023. However, the construction of this project had not commenced after close to 4 years from date of signing the credit facility. As at 30th June 2020, GOU had so far paid commitment fees amounting to EUR 798,750.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted delayed commencement of the construction of Nyagak Hydro Power Project. The strategic partner had failed to attain expected Commercial Operations Date (COD) of 20 April 2019 from the effective date of 10th April 2015 as per the granted generation license. The June 2020 progress report of the strategic partner indicated progress of only 19.3% and the developer had submitted a request to the Regulator (Electricity Regulatory Authority) to extend the COD by 48 Months from the initial 40 Months ending 20th April", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "181", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "2019.", null], ["10", "Uganda Electricity Transmission Company Limited (UETCL) **Opinion** Unqualified", "\uf0b7 During the financial year audited, deemed energy purchases amounted to UGX 104.4 bn. A review of the statement of comprehensive income showed that deemed energy constituted 9% of the energy purchases in the financial year and these purchases constrain funds available for working capital requirements and operations. \uf0b7 A review of the Power Purchase Agreement (PPA) between UETCL and the firm in charge of a Thermal Power Generation Complex revealed that the firm was supposed to install 8MW Thermal Power Plant in Arua, and 50MW power generated at Tororo was to be transferred to Arua as per the amended PPA. However, only 3.8 MW was installed at Arua instead of the agreed 8MW in the PPA. The firm billed UETCL UGX.3,052,165,749 for Capacity charges at 8MW instead 3.8MW for the period July 2019 to June 2020, thus leading to an over payment of UGX.1,602,387,018 by UETCL. \uf0b7 UETCL procured goods, works and services amounting to UGX 38,079,664,715 outside the procurement plan. Unplanned procurements could affect implementation of other planned activities and achievement of intended results."], ["11", "Opuyo- Moroto 132kv Transmission Line Project -Uganda Electricity Transmission Company Limited (UETCL) \u2013 2017 **Opinion** Unqualified", "\uf0b7 I noted that by the year ending 30th June 2017 only USD 341,112 had been disbursed representing 0.4%of the Loan amount and USD 80.2 Million remained unutilised. \uf0b7 I noted that by 30th June 2017, only 821 PAPs (71%) out of 1,163 had been compensated leaving a balance of 342 PAPs (29%) not compensated. This poses a risk of outstanding compensation for PAPs further delaying the project implementation. \uf0b7 I noted that USD 43,401 advanced to staff members to perform various activities was not accounted for within the stipulated time contrary to the FPPM. There was no evidence to show that efforts were made to recover from the respective salaries."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "2019.", null], ["10", "Uganda Electricity Transmission Company Limited (UETCL) **Opinion** Unqualified", "\uf0b7 During the financial year audited, deemed energy purchases amounted to UGX 104.4 bn. A review of the statement of comprehensive income showed that deemed energy constituted 9% of the energy purchases in the financial year and these purchases constrain funds available for working capital requirements and operations. \uf0b7 A review of the Power Purchase Agreement (PPA) between UETCL and the firm in charge of a Thermal Power Generation Complex revealed that the firm was supposed to install 8MW Thermal Power Plant in Arua, and 50MW power generated at Tororo was to be transferred to Arua as per the amended PPA. However, only 3.8 MW was installed at Arua instead of the agreed 8MW in the PPA. The firm billed UETCL UGX.3,052,165,749 for Capacity charges at 8MW instead 3.8MW for the period July 2019 to June 2020, thus leading to an over payment of UGX.1,602,387,018 by UETCL. \uf0b7 UETCL procured goods, works and services amounting to UGX 38,079,664,715 outside the procurement plan. Unplanned procurements could affect implementation of other planned activities and achievement of intended results."], ["11", "Opuyo- Moroto 132kv Transmission Line Project -Uganda Electricity Transmission Company Limited (UETCL) \u2013 2017 **Opinion** Unqualified", "\uf0b7 I noted that by the year ending 30th June 2017 only USD 341,112 had been disbursed representing 0.4%of the Loan amount and USD 80.2 Million remained unutilised. \uf0b7 I noted that by 30th June 2017, only 821 PAPs (71%) out of 1,163 had been compensated leaving a balance of 342 PAPs (29%) not compensated. This poses a risk of outstanding compensation for PAPs further delaying the project implementation. \uf0b7 I noted that USD 43,401 advanced to staff members to perform various activities was not accounted for within the stipulated time contrary to the FPPM. There was no evidence to show that efforts were made to recover from the respective salaries."], ["12", "Opuyo- Moroto 132kv Transmission Line Project -Uganda Electricity Transmission Company Limited (UETCL) \u2013 2018 **Opinion** Unqualified", "\uf0b7 I noted that despite the budget for the procurement process being UGX 347,429,563 (USD 96,081), the actual expenditure incurred by 30th June 2018 was UGX 517,319,424 (USD 143,064) and was mainly on expensive retreats while processing bids. \uf0b7 I noted that up to USD 10,203 that was advanced to staff to perform various activities was not accounted for within the stipulated time. There was no evidence to show that efforts were made to recover from the respective staff salaries."], ["13", "Uganda National Oil Company (UNOC) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to UGX.2.06bn representing 6% of the budget. Out of the released funds, the entity remained with an unspent balance of UGX.3bn at the end of the F/Y representing an absorption level of 91.3%. \uf0b7 Out of a sample of 13 out-puts with 38 activities worth UGX.29.02Bn representing 92% of the total budget, 2 outputs with 4 activities worth UGX.0.055Bn were fully implemented, while 11 with a total of 34 activities worth UGX.27.186Bn were partially implemented. Out of the 34 activities, 13 were fully implemented (38%), 12 (35%) were partially implemented while 9 activities (27%) remained unimplemented. \uf0b7 I noted delayed disposal of 45,211 barrels of test crude oil from the Albertine Graben received from MEMD in 2017. \uf0b7 I noted challenges facing the Company in acquisition of acreage for exploration and appraisal. \uf0b7 There were challenges to meet performance obligations under the Joint Venture Agreement between the concessionaire and UNOC regarding the Jinja Petroleum strategic tank reserve."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "182", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["14", "Energy for Rural Transformation (ERT) (PCU) **Opinion** Unqualified", "\uf0b7 The Project budgeted to receive USD 3,475,913.66 out of which, USD 2,400,000 was released, resulting in a shortfall of USD 1,075,913.66, which was 31% of the budget. \uf0b7 Out of budgeted UGX 1.27 Billion GOU counterpart funding for the period, only UGX. 439 Million was released, resulting into a shortfall of UGX. 831 Million, which was 34.6% of the budget. \uf0b7 Out of a cumulative project releases of SD 4,478,569.41, a sum of USD. 2,858,271.39 had been spent by the project since inception, resulting in an unspent balance of USD.1,620,298.02, representing an absorption level of only 64%. \uf0b7 I noted that bid evaluation was still on-going for the supply, installation, commissioning and maintenance of solar photovoltaic energy packages in schools, with an expected contract award by year end and commissioning expected by November 2021. \uf0b7 I noted under supply, installation, commissioning and maintenance of solar photovoltaic energy packages in 309 Heath Centers that 224 of the Centers had been completed, with the remaining 105 installations expected by February 2021. \uf0b7 I noted under energizing Water Supply Schemes (WSS) that whereas Lot 1 to 3 had been completed and commissioned, Lot 4 and 5 relating to 11 WSS, contract award and installation commencement was expected by 15th March 2020 with final commissioning by 15th November, 2020. However, due to procurement delays, the two contracts were awarded in July 2020 with an expected completion date of July 2021."], ["15", "Energy for Rural Transformation (ERT) (PSFU) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to USD 643,885, representing a performance of 65% of the budgeted amount of USD 993,861. Further the project had an unspent balance of USD 389,365 representing an absorption level of 48% of the released amount. \uf0b7 I noted that out of the Planned construction of six community based micro hydro power generation schemes in the districts of Kabarole and Kasese , only four sites were approved for feasibility studies by the Electricity Regulatory Authority (ERA) and Rural Electrification Agency (REA). \uf0b7 I noted that Key Project activities such as feasibility studies of 4 pico- and micro hydro sites, supply and installation of electro-mechanical equipment for pico- and micro-hydro power plants and related civil works, and Resettlement Action Plan implementation had not commenced."], ["16", "Energy for Rural Transformation III Implemented by Uganda Energy Credit Capitalization Company Limited (ERT III- UECCCL) **Opinion** Unqualified", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["14", "Energy for Rural Transformation (ERT) (PCU) **Opinion** Unqualified", "\uf0b7 The Project budgeted to receive USD 3,475,913.66 out of which, USD 2,400,000 was released, resulting in a shortfall of USD 1,075,913.66, which was 31% of the budget. \uf0b7 Out of budgeted UGX 1.27 Billion GOU counterpart funding for the period, only UGX. 439 Million was released, resulting into a shortfall of UGX. 831 Million, which was 34.6% of the budget. \uf0b7 Out of a cumulative project releases of SD 4,478,569.41, a sum of USD. 2,858,271.39 had been spent by the project since inception, resulting in an unspent balance of USD.1,620,298.02, representing an absorption level of only 64%. \uf0b7 I noted that bid evaluation was still on-going for the supply, installation, commissioning and maintenance of solar photovoltaic energy packages in schools, with an expected contract award by year end and commissioning expected by November 2021. \uf0b7 I noted under supply, installation, commissioning and maintenance of solar photovoltaic energy packages in 309 Heath Centers that 224 of the Centers had been completed, with the remaining 105 installations expected by February 2021. \uf0b7 I noted under energizing Water Supply Schemes (WSS) that whereas Lot 1 to 3 had been completed and commissioned, Lot 4 and 5 relating to 11 WSS, contract award and installation commencement was expected by 15th March 2020 with final commissioning by 15th November, 2020. However, due to procurement delays, the two contracts were awarded in July 2020 with an expected completion date of July 2021."], ["15", "Energy for Rural Transformation (ERT) (PSFU) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to USD 643,885, representing a performance of 65% of the budgeted amount of USD 993,861. Further the project had an unspent balance of USD 389,365 representing an absorption level of 48% of the released amount. \uf0b7 I noted that out of the Planned construction of six community based micro hydro power generation schemes in the districts of Kabarole and Kasese , only four sites were approved for feasibility studies by the Electricity Regulatory Authority (ERA) and Rural Electrification Agency (REA). \uf0b7 I noted that Key Project activities such as feasibility studies of 4 pico- and micro hydro sites, supply and installation of electro-mechanical equipment for pico- and micro-hydro power plants and related civil works, and Resettlement Action Plan implementation had not commenced."], ["16", "Energy for Rural Transformation III Implemented by Uganda Energy Credit Capitalization Company Limited (ERT III- UECCCL) **Opinion** Unqualified", "\uf0b7 No material issues."], ["17", "Energy for Rural Transformation (ERT) (BoU) **Opinion** Unqualified", "\uf0b7 No material issues."], ["18", "Clean Cooking Project **Opinion**", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "183", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Unqualified", ""], ["19", "Uganda Rural Electrification Access Project (UREAP) IDB I **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to UGX 168.8 Bn representing an absorption level of 85%. There was an unspent balance of UGX. 0.59.3 Bn. Further, the Project had a Low Funds Disbursement over the Project Life representing 18.16% under the ADB Loan, 21.11% -EU Grant and 49.2% under GOU funds. \uf0b7 I noted that under Supply and Installation of Medium Voltage Networks and Last Mile Consumer Connections- Lot 1, the overall project status was 64.98%, with surveys, designs and pole erection completed, however conductor stringing for Medium Voltage and Low Voltage network was still on-going. \uf0b7 I noted that under Installation of Medium Voltage Networks and Last Mile Consumer Connections Lots 2 to 7, delays in implementation of the Contract works were significantly behind schedule. The overall project progress at the time of audit was at 18.13%. \uf0b7 I noted that out of 4,761 identified PAPs under Lot 1 to 11, only 1,391 PAPs (29%) under Lot-1 had been compensated, leaving 3,370 PAPs not compensated. Disclosures, verifications and signing of consent forms were on-going."], ["20", "Kilembe Mines Company Ltd (KML) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.2.506Bn out of which, UGX.1.394Bn was earned, resulting in a shortfall of UGX.1.112Bn which is 44.4% of the budget. \uf0b7 Out of a cumulative amount of UGX.1,616,444,320 available for spending, UGX.1,557,866,752 (excluding depreciation and provisions) was spent by the entity resulting in an unspent balance of UGX.58,577,568 representing an absorption level of 97.4%. \uf0b7 Under work plan implementation, I noted that power generation targets were partially achieved because of the frequent outages on the line and the flash floods and landslides that affected the power infrastructure. \uf0b7 I noted that the Company is yet to recognize any impairment loss to reflect the impact of destroyed assets swell waters that broke the banks of river Nyamwamba. \uf0b7 I noted that the payables increased by 8% from UGX.902,364,489 at the end of FY2018/19 to UGX.965,604,900 as at the end of FY2019/20. In addition, the board retainer was not paid for the whole year. \uf0b7 I noted Potential for Revenues from the Cobalt Tailings which have not been explored to provide a ready source of cash flows to the company. \uf0b7 There is lack of funding and financial support for restoration of damaged assets. \uf0b7 There is potential loss of value of the 1,165 tons of copper concentrates that were produced from Tibet Hima Mining Company Limited (THMCL)\u2019s operations and are currently stockpiled in the mill yard. \uf0b7 I analysed the financial performance and business viability of the entity for the financial year ended 30th June 2020 and noted inadequate performance and weak financial position. \uf0b7 I noted failure by the company to Recover Permits and Mining Lease from Tibet."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "Unqualified", ""], ["19", "Uganda Rural Electrification Access Project (UREAP) IDB I **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to UGX 168.8 Bn representing an absorption level of 85%. There was an unspent balance of UGX. 0.59.3 Bn. Further, the Project had a Low Funds Disbursement over the Project Life representing 18.16% under the ADB Loan, 21.11% -EU Grant and 49.2% under GOU funds. \uf0b7 I noted that under Supply and Installation of Medium Voltage Networks and Last Mile Consumer Connections- Lot 1, the overall project status was 64.98%, with surveys, designs and pole erection completed, however conductor stringing for Medium Voltage and Low Voltage network was still on-going. \uf0b7 I noted that under Installation of Medium Voltage Networks and Last Mile Consumer Connections Lots 2 to 7, delays in implementation of the Contract works were significantly behind schedule. The overall project progress at the time of audit was at 18.13%. \uf0b7 I noted that out of 4,761 identified PAPs under Lot 1 to 11, only 1,391 PAPs (29%) under Lot-1 had been compensated, leaving 3,370 PAPs not compensated. Disclosures, verifications and signing of consent forms were on-going."], ["20", "Kilembe Mines Company Ltd (KML) **Opinion** Unqualified", "\uf0b7 The entity budgeted to receive UGX.2.506Bn out of which, UGX.1.394Bn was earned, resulting in a shortfall of UGX.1.112Bn which is 44.4% of the budget. \uf0b7 Out of a cumulative amount of UGX.1,616,444,320 available for spending, UGX.1,557,866,752 (excluding depreciation and provisions) was spent by the entity resulting in an unspent balance of UGX.58,577,568 representing an absorption level of 97.4%. \uf0b7 Under work plan implementation, I noted that power generation targets were partially achieved because of the frequent outages on the line and the flash floods and landslides that affected the power infrastructure. \uf0b7 I noted that the Company is yet to recognize any impairment loss to reflect the impact of destroyed assets swell waters that broke the banks of river Nyamwamba. \uf0b7 I noted that the payables increased by 8% from UGX.902,364,489 at the end of FY2018/19 to UGX.965,604,900 as at the end of FY2019/20. In addition, the board retainer was not paid for the whole year. \uf0b7 I noted Potential for Revenues from the Cobalt Tailings which have not been explored to provide a ready source of cash flows to the company. \uf0b7 There is lack of funding and financial support for restoration of damaged assets. \uf0b7 There is potential loss of value of the 1,165 tons of copper concentrates that were produced from Tibet Hima Mining Company Limited (THMCL)\u2019s operations and are currently stockpiled in the mill yard. \uf0b7 I analysed the financial performance and business viability of the entity for the financial year ended 30th June 2020 and noted inadequate performance and weak financial position. \uf0b7 I noted failure by the company to Recover Permits and Mining Lease from Tibet."], ["21", "Electricity Sector Development Project (ESDP) - UETCL June 2019 **Opinion** Unqualified", "\uf0b7 Out of the availed funds of UGX. 17,322,253,711 in the period under review, UGX. 9,915,236,127 was utilized, resulting into an unspent balance of UGX. 7,407,017,584, representing absorption level of only 57%. \uf0b7 I noted that Key project activities such as the construction of the 220kV Kawanda \u2013Masaka Transmission Line, Bujagali substation upgrade , Transmission line bays for Kawanda interconnectors, including Kawanda, Masaka and Mbarara Substation works were completed and energized in"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "184", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "", "2019, three years after the initial completion date of 2016. \uf0b7 Out of the total number of 2,670 Project Affected Persons (PAPs) 2,390 (90%) were compensated, leaving a balance of 280 PAPs."], ["22", "Electricity Sector Development Project (ESDP) - UETCL June 2020 **Opinion** Unqualified", "\uf0b7 Out of the availed funds of UGX. 10,070,594,584 for the period, only UGX. 4,529,530,134 was utilized, leaving UGX. 5,541,064,450 representing an absorption level of only 45%. \uf0b7 I noted that Key project activities, such as the construction of the 220kV Kawanda \u2013Masaka Transmission Line, Bujagali substation upgrade , Transmission line bays for Kawanda interconnectors, Including Kawanda, Masaka and Mbarara Substation works were completed and energized later than the original target of 3 years. \uf0b7 Out of a total number of 2,661 Project Affected Persons( PAPs), 2,456 (92%) were compensated, leaving a balance of 205 PAPs outstanding."], ["23", "Fuel Marking and Quality Monitoring Program (FMQP) **Opinion** Unqualified", "\uf0b7 Out of the Approved Budget of UGX.8,227,363,200 for the Financial Year 2019/20, the entity realized UGX.7,908,669,453 representing performance of 96.1% of the target. \uf0b7 I noted that out of the Four (4) sampled activities with a total expenditure of UGX.5,636,204,578, only two (2) activities (50%) with a total expenditure of UGX.4,973,679,927 were fully implemented whereas the remaining two (2) were partially implemented. \uf0b7 I noted that the program did not plan and budget for monitoring and enforcement of quality standards for LPG and lubricants sold to consumers. \uf0b7 I noted that the program established a fully equipped laboratory for the operation of the Fuel marking and quality monitoring program in 2009, however, the laboratory is yet to be accredited due to non-compliance to the international standard ISO/IEC 17025:2017."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "", "2019, three years after the initial completion date of 2016. \uf0b7 Out of the total number of 2,670 Project Affected Persons (PAPs) 2,390 (90%) were compensated, leaving a balance of 280 PAPs."], ["22", "Electricity Sector Development Project (ESDP) - UETCL June 2020 **Opinion** Unqualified", "\uf0b7 Out of the availed funds of UGX. 10,070,594,584 for the period, only UGX. 4,529,530,134 was utilized, leaving UGX. 5,541,064,450 representing an absorption level of only 45%. \uf0b7 I noted that Key project activities, such as the construction of the 220kV Kawanda \u2013Masaka Transmission Line, Bujagali substation upgrade , Transmission line bays for Kawanda interconnectors, Including Kawanda, Masaka and Mbarara Substation works were completed and energized later than the original target of 3 years. \uf0b7 Out of a total number of 2,661 Project Affected Persons( PAPs), 2,456 (92%) were compensated, leaving a balance of 205 PAPs outstanding."], ["23", "Fuel Marking and Quality Monitoring Program (FMQP) **Opinion** Unqualified", "\uf0b7 Out of the Approved Budget of UGX.8,227,363,200 for the Financial Year 2019/20, the entity realized UGX.7,908,669,453 representing performance of 96.1% of the target. \uf0b7 I noted that out of the Four (4) sampled activities with a total expenditure of UGX.5,636,204,578, only two (2) activities (50%) with a total expenditure of UGX.4,973,679,927 were fully implemented whereas the remaining two (2) were partially implemented. \uf0b7 I noted that the program did not plan and budget for monitoring and enforcement of quality standards for LPG and lubricants sold to consumers. \uf0b7 I noted that the program established a fully equipped laboratory for the operation of the Fuel marking and quality monitoring program in 2009, however, the laboratory is yet to be accredited due to non-compliance to the international standard ISO/IEC 17025:2017."], ["24", "Atomic Energy Council (AEC) **Opinion** Unqualified", "\uf0b7 Out of the budgeted funds of UGX.28Bn for the period, UGX.10.68Bn was released, resulting in a shortfall of UGX.17.32Bn which is 62% of the target. Out of the budget for NTR of UGX.260M for the period, UGX.281.93M was collected, representing a performance of 101% of the target. \uf0b7 I assessed the implementation of 10 outputs that were fully quantified worth UGX.5.54Bn and I noted that 7 outputs worth UGX.4.04Bn were partially implemented, 3 outputs worth 1.5Bn were not implemented at all. \uf0b7 I noted inadequate radiation protection and safety laboratories, the calibration of dosimetry equipment were undertaken in Tanzania through the Tanzania Atomic Energy Commission at a cost of USD 200 per unit. \uf0b7 I noted Non-compliance with Standard Operating Procedures (SOPs), Out of 67 facilities, 20 were closed as at 30th June 2020. \uf0b7 Out of a total of 443 active facilities, 196 facilities (44.2%) were unlicensed. Of these, 59 had not been licensed before, 137 had expired licenses. Of the unlicensed facilities 140 were private entities while 31 were Government entities."], ["25", "Strengthening the management of Oil and Gas project in Uganda (SMOGPU) Phase 3 **Opinion** Unqualified", "\uf0b7 Out of the budgeted Donor funds of USD 451,962 for the period, USD.240,107.21 was received, representing a performance of 53%. Out of the budget of UGX. 1.1Bn under GOU counterpart funds , No funds were received in the period under review. \uf0b7 I noted that Key project activities, under the Resource Pillar, Revenue pillar, Environment Pillar and Safety Pillars were not implemented owing to COVID- 19 constraints."], ["26", "Mbarara - Nkenda; Tororo - Lira Transmission Lines", "\uf0b7 Out of the available funds of UGX.9,780,730,937, for the period, UGX.8,227,706,438 was utilized, resulting into an unspent balance of UGX.1,453,024,499 representing an absorption level of 84%. \uf0b7 I noted that Key project activities, such as construction of the Mbarara \u2013"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "185", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "Nkenda Transmission Line was completed and energized. However construction of the Tororo \u2013Lira Segment was not yet completed inspite of the initial completion date of 27th January 2015. \uf0b7 Out of 4,701 PAPs, under Tororo-Line Transmission Line segment, 4,380 had been compensated leaving a balance of 321 PAPs (7%). Under Mbarara- Nkenda Transmission Line segment, out of the 1916 PAPs, 1689 were compensated leaving a balance of 227 (12%) PAPs. Delayed compensation denies PAPs their livelihoods."], ["27", "Nile Equatorial lakes subsidiary Action Plan (NELSAP) **Opinion** Unqualified", "\uf0b7 Out of the available GoU funding of USD 6.28M, only USD 1.52M was absorbed leaving an un-spent balance of USD.4.758M (UGX.17.486bn). \uf0b7 I noted that the Project has contingent liabilities totaling to UGX.786,000,000 and USD.651,511 relating to court cases concerning Project Affected Persons (PAPs). The Project financing ended and these contingencies have not crystalized and there has been no provision for their future settlement. \uf0b7 I noted under Lots 1 to 5 on the Construction of Rural Electrification Schemes in various regions of the Country, that stringing of Medium and Low Voltage Lines was not undertaken, Installation of Transformers and Erection of Poles were partially done. \uf0b7 Similarly, under Lot 6; on Construction of Medium and Low Voltage Networks under the Rural Electrification schemes in the Eastern and North Eastern Service territories, delivery and erection of poles, structural dressing and stay assembly works had been done, but the MV and LV stringing was on- going. The transformers and switchgear were not installed as planned by the contractor hence delayed project completion."], ["28", "Hoima - Nkenda Transmission Lines **Opinion** Unqualified", "\uf0b7 Out of the funds received of UGX.13,669,864,243 for the period,UGX.4,888,500,820 was utilized , resulting to an unspent balance of UGX. 8,781,363,423 representing an absorption level of only 35.7%. \uf0b7 I noted outstanding receivables totalling to UGX 140,272,966 relating to unrecovered advance payment to a contractor who abandoned the construction of resettlement houses for project affected persons in 2012. The case is in Court. \uf0b7 I noted that Key project activities, such as construction of Nkenda-Hoima Transmission Line and Associated substations were completed and energized. However there were some pending defects on the Nkenda and Hoima Substations."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "Nkenda Transmission Line was completed and energized. However construction of the Tororo \u2013Lira Segment was not yet completed inspite of the initial completion date of 27th January 2015. \uf0b7 Out of 4,701 PAPs, under Tororo-Line Transmission Line segment, 4,380 had been compensated leaving a balance of 321 PAPs (7%). Under Mbarara- Nkenda Transmission Line segment, out of the 1916 PAPs, 1689 were compensated leaving a balance of 227 (12%) PAPs. Delayed compensation denies PAPs their livelihoods."], ["27", "Nile Equatorial lakes subsidiary Action Plan (NELSAP) **Opinion** Unqualified", "\uf0b7 Out of the available GoU funding of USD 6.28M, only USD 1.52M was absorbed leaving an un-spent balance of USD.4.758M (UGX.17.486bn). \uf0b7 I noted that the Project has contingent liabilities totaling to UGX.786,000,000 and USD.651,511 relating to court cases concerning Project Affected Persons (PAPs). The Project financing ended and these contingencies have not crystalized and there has been no provision for their future settlement. \uf0b7 I noted under Lots 1 to 5 on the Construction of Rural Electrification Schemes in various regions of the Country, that stringing of Medium and Low Voltage Lines was not undertaken, Installation of Transformers and Erection of Poles were partially done. \uf0b7 Similarly, under Lot 6; on Construction of Medium and Low Voltage Networks under the Rural Electrification schemes in the Eastern and North Eastern Service territories, delivery and erection of poles, structural dressing and stay assembly works had been done, but the MV and LV stringing was on- going. The transformers and switchgear were not installed as planned by the contractor hence delayed project completion."], ["28", "Hoima - Nkenda Transmission Lines **Opinion** Unqualified", "\uf0b7 Out of the funds received of UGX.13,669,864,243 for the period,UGX.4,888,500,820 was utilized , resulting to an unspent balance of UGX. 8,781,363,423 representing an absorption level of only 35.7%. \uf0b7 I noted outstanding receivables totalling to UGX 140,272,966 relating to unrecovered advance payment to a contractor who abandoned the construction of resettlement houses for project affected persons in 2012. The case is in Court. \uf0b7 I noted that Key project activities, such as construction of Nkenda-Hoima Transmission Line and Associated substations were completed and energized. However there were some pending defects on the Nkenda and Hoima Substations."], ["29", "Hoima \u2013 Kinyara \u2013 Kafu Transmission Line **Opinion** Unqualified", "\uf0b7 Out of the available funds of USD 1,893,414, for the period, USD. 62,169 was spent, resulting into an unspent balance of USD. 1,831,245, representing absorption level of only 3%. \uf0b7 I noted delayed construction of the Hoima- Kafu Transmission Line, due to cancellation of a World Bank Loan in October 2017. The New funding arrangements for the Project had not been concluded by 30th June 2020. \uf0b7 Out of 509 identified Project Affected Persons (PAPs) under Kinyara-Kafu segment, 458 (91%) were compensated, leaving a total of 51 PAPs not compensated."], ["30", "Uganda Electricity Credit Capitalization Company Limited (UECCCL) **Opinion** Unqualified", "\uf0b7 No material"], ["31", "Mirama Kabale Electricity Transmission Line and Distribution Project \u2013 UETCL \u2013", "\uf0b7 No material issue."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "186", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "2016/2017 **Opinion** Unqualified", ""], ["32", "Mirama Kabale Electricity Transmission Line and Distribution Project \u2013 UETCL \u2013 2017/2018 **Opinion** Unqualified", "\uf0b7 No material issue."], ["33", "IDB III - Grid Rural Electrification Project 2019 **Opinion** Unqualified", "\uf0b7 Out of the Loan amount of USD 70,730,000, the Bank disbursed USD 43,465,023.03 representing 61%. Of the funds owing to slow absorption of the loan. \uf0b7 I noted that under Lots 1 to 5, Construction of Rural Electrification Schemes in various regions of the country, construction works such as stringing of Medium and Low Voltage lines were not undertaken, while Installation of Transformers and Erection of Poles were partially done. \uf0b7 Under Lot 6; Construction of Medium and Low Voltage, the delivery and erection of poles, structural dressing and stay assembly works were done, however the MV and LV stringing was still on-going. The transformers and switchgear were not installed as planned."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "2016/2017 **Opinion** Unqualified", ""], ["32", "Mirama Kabale Electricity Transmission Line and Distribution Project \u2013 UETCL \u2013 2017/2018 **Opinion** Unqualified", "\uf0b7 No material issue."], ["33", "IDB III - Grid Rural Electrification Project 2019 **Opinion** Unqualified", "\uf0b7 Out of the Loan amount of USD 70,730,000, the Bank disbursed USD 43,465,023.03 representing 61%. Of the funds owing to slow absorption of the loan. \uf0b7 I noted that under Lots 1 to 5, Construction of Rural Electrification Schemes in various regions of the country, construction works such as stringing of Medium and Low Voltage lines were not undertaken, while Installation of Transformers and Erection of Poles were partially done. \uf0b7 Under Lot 6; Construction of Medium and Low Voltage, the delivery and erection of poles, structural dressing and stay assembly works were done, however the MV and LV stringing was still on-going. The transformers and switchgear were not installed as planned."], ["34", "IDB III - Grid Rural Electrification Project 2020 **Opinion** Unqualified", "\uf0b7 Out of the loan amount of USD 70,730,000, the Bank disbursed USD 16,404,065.70, giving a cumulative total disbursement of USD 59,869,078.73, over the project life, representing a performance of 84.6% of the total loan facility. \uf0b7 There were shortfalls of 42.03KM, 118.931KM and 24 transformers, between the planned and actual Medium, Low Voltage lines and transformers constructed under Lot 1 respectively. \uf0b7 I noted shortfalls of 37.18KM, 4.88KM and 9 transformers, between the planned and actual Medium, Low Voltage Lines and transformers constructed under Lot 2. respectively. \uf0b7 I noted that out of the Planned 242.18KM Medium voltage, 516,6KM Low Voltage lines and 151 transformers, 209.37KM, 312.66KM and 168 transformers were installed under Lot 4 respectively."], ["35", "National Content Development for the Oil Sector Project (NCDO) **Opinion** Unqualified", "\uf0b7 Out of the approved Project grant of USD 500,000 (UGX.1.846bn) for the various project activities, only USD 282,980 (UGX.1.045bn) was released, representing a performance of 56.5%. However, by the time of project closure, only USD 203,287 (UGX.0.751bn) had been absorbed by the Project representing 40.7% leaving an un-spent amount of USD 79,692.67 (UGX.0.294bn). \uf0b7 Key Project activities such as; Support to the Development of the Petroleum Geosciences Program at Makerere University, and the printing and dissemination of the National Content Policy and Regulations, were not undertaken."], ["", "**EDUCATION SECTOR**", ""], ["1", "Ministry of Education and sports (MoES) **Opinion** Unqualified", "\uf0b7 Out of the planned 61 strategic targets/goals, 8 targets had been fully achieved, 5 were partially achieved, 4 not achieved at all, 21 targets were not measurable because they lacked targeted outputs, while 24 outputs were not tracked across the duration of the strategic plan hence not measureable . \uf0b7 Out of the budgeted NTR of UGX.6,276,078,909 for the financial year 2019/2020, only UGX. 135,112,603 was collected representing performance"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "187", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "of 2.15% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.54.71bn representing 11.7% of the budget. Furthermore, the entity remained with unspent balance of of UGX.14.271Bn representing an absorption level of 95%. \uf0b7 The Ministry received off-budget financing to the tune of UGX.17,904,491,000 which was not transferred to the consolidated fund as required by the law. \uf0b7 I sampled 27 out-puts worth UGX.215.91 representing 76% of the total budget and noted that 6 outputs with 7 activities and expenditure worth UGX.28.5Bn were not quantified to enable measurement of performance. I also noted that One (1) output with 5 activities and expenditure worth UGX.1.43Bn was insufficiently quantified. Furthermore, of the 65 quantified activities worth UGX.186Bn assessed; 4 activities representing 39% was fully implemented while 28 activities representing 33% were partially implemented as 21 activities representing 28% were not implemented at all. \uf0b7 Arrears totalling to UGX. 26.6Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 I noted that the ministry had obligations amounting to UGX.9, 113,441,500 regarding court awards, but there was no budget provision for their settlement. \uf0b7 The Ministry paid domestic arrears of UGX.266,427,349 which were neither disclosed in the prior year financial statements nor the final budget for the financial year under review. \uf0b7 There was lack of Land titles for beneficiary schools constructed by the Ministry under TIET, BTVET. \uf0b7 I noted that the entity procured 43 vehicles in the last three years at a cost of 7.8Bn, but shortcomings were observed in the Ministry\u2019s fleet management which included; unplanned acquisition of cars, 2 vehicles procured not in the assets register while 8 vehicles were recorded without sufficient details as required by the Accountant General. I also noted that the entity did not have a fleet management policy and the budget for maintenance over the previous three years was under funded by 0.2Bn. \uf0b7 I noted that most of the private schools did not have Board of governors, and those which had the boards, they were either not approved or inactive and/ or not fully constituted with 12 members as required by the guidelines.", null], ["2", "Uganda Skills Development Project- 1338-IDA \u2013 MOES Component **Opinion** Unqualified", "\uf0b7 Out of the planned Six (6) strategic Outputs, One (1) output had been fully quantified, four (4) were partially quantified and one (1) was not quantified at all to enable performance measurement. \uf0b7 Out of budgeted World Bank collections of UGX.76.9bn, a sum of UGX.77.9bn was realized, representing a performance of 101 % of the target. \uf0b7 There was a shortfall in government releases amounting to UGX.0.53bn representing 42.4% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 78.6 Bn, a sum of UGX. 28.3 Bn was spent by the entity resulting into unspent balance of UGX 50.3Bn representing an absorption level of 36%. \uf0b7 A sum of USD.33,249,327 (42.5%) out of USD.78,200,000 has to-date been disbursed and received by the Ministry of Education and sports despite having only 18 months (23.1%) of the project life time remaining. \uf0b7 I further noted that only USD.15,919,741.79 (47.9%) of the total grant received by the Project had been absorbed as at the end of the financial year under review leaving a balance of USD.17,329,585.21 on the project and colleges bank accounts. This leaves the project management with barely 18 months to absorb the remaining balance of USD. 62,280,258.21."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "of 2.15% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.54.71bn representing 11.7% of the budget. Furthermore, the entity remained with unspent balance of of UGX.14.271Bn representing an absorption level of 95%. \uf0b7 The Ministry received off-budget financing to the tune of UGX.17,904,491,000 which was not transferred to the consolidated fund as required by the law. \uf0b7 I sampled 27 out-puts worth UGX.215.91 representing 76% of the total budget and noted that 6 outputs with 7 activities and expenditure worth UGX.28.5Bn were not quantified to enable measurement of performance. I also noted that One (1) output with 5 activities and expenditure worth UGX.1.43Bn was insufficiently quantified. Furthermore, of the 65 quantified activities worth UGX.186Bn assessed; 4 activities representing 39% was fully implemented while 28 activities representing 33% were partially implemented as 21 activities representing 28% were not implemented at all. \uf0b7 Arrears totalling to UGX. 26.6Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \uf0b7 I noted that the ministry had obligations amounting to UGX.9, 113,441,500 regarding court awards, but there was no budget provision for their settlement. \uf0b7 The Ministry paid domestic arrears of UGX.266,427,349 which were neither disclosed in the prior year financial statements nor the final budget for the financial year under review. \uf0b7 There was lack of Land titles for beneficiary schools constructed by the Ministry under TIET, BTVET. \uf0b7 I noted that the entity procured 43 vehicles in the last three years at a cost of 7.8Bn, but shortcomings were observed in the Ministry\u2019s fleet management which included; unplanned acquisition of cars, 2 vehicles procured not in the assets register while 8 vehicles were recorded without sufficient details as required by the Accountant General. I also noted that the entity did not have a fleet management policy and the budget for maintenance over the previous three years was under funded by 0.2Bn. \uf0b7 I noted that most of the private schools did not have Board of governors, and those which had the boards, they were either not approved or inactive and/ or not fully constituted with 12 members as required by the guidelines.", null], ["2", "Uganda Skills Development Project- 1338-IDA \u2013 MOES Component **Opinion** Unqualified", "\uf0b7 Out of the planned Six (6) strategic Outputs, One (1) output had been fully quantified, four (4) were partially quantified and one (1) was not quantified at all to enable performance measurement. \uf0b7 Out of budgeted World Bank collections of UGX.76.9bn, a sum of UGX.77.9bn was realized, representing a performance of 101 % of the target. \uf0b7 There was a shortfall in government releases amounting to UGX.0.53bn representing 42.4% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 78.6 Bn, a sum of UGX. 28.3 Bn was spent by the entity resulting into unspent balance of UGX 50.3Bn representing an absorption level of 36%. \uf0b7 A sum of USD.33,249,327 (42.5%) out of USD.78,200,000 has to-date been disbursed and received by the Ministry of Education and sports despite having only 18 months (23.1%) of the project life time remaining. \uf0b7 I further noted that only USD.15,919,741.79 (47.9%) of the total grant received by the Project had been absorbed as at the end of the financial year under review leaving a balance of USD.17,329,585.21 on the project and colleges bank accounts. This leaves the project management with barely 18 months to absorb the remaining balance of USD. 62,280,258.21."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "188", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted during the financial year 2019/20 that out of the total planned procurements worth USD.46,028,653 and UGX.155,000,000, procurements worth USD.22,336,104 (48.5%) and UGX.70,000,000 (45.2%) were not undertaken.", null], ["3", "Kyambogo University **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the University, all the 5 were only partially achieved. \uf0b7 Out of the budgeted NTR of UGX.77.1Bn for the financial year 2019/2020, UGX.77.5 was collected representing performance of 101% of the target. \uf0b7 There was a shortfall in GOU releases amounting to UGX.1.35bn representing 1% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.32Bn representing an absorption level of 94.5%. \uf0b7 I sampled 22 out-puts with 49 activities worth UGX. 126.42Bn representing 93.6 % of the total budget and noted that 6 outputs with no activities stated worth UGX.4.06Bn were not quantified to enable measurement of performance. Furthermore, of the 33 quantified activities worth UGX.118.57Bn assessed; 6 activities representing 18% was fully implemented 27 activities representing 82% were partially implemented while 1 activity representing 7% remained unimplemented. \uf0b7 The University did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 4 quarterly performance reports were submitted after the quarterly deadline. \uf0b7 The university had outstanding payables of UGX.19,383,222,812 as at the beginning of the financial year under review. Payables totaling to UGX.25,330,177 were incurred during the year and UGX.11,475,583,038 was settled in the year leaving a closing balance of UGX.7,904,639,774. \uf0b7 I noted that only UGX.141,000,000 was provided for domestic arrears during the FY2019/20 despite having accumulated outstanding bills of UGX.19,383,222,812 in the previous financial year FY2018/19. \uf0b7 I observed that the University had outstanding court awards totaling to UGX.652,753,428 at the beginning of the year. During the financial year under review, the University lost four (4) cases of the twenty seven (27) cases that were outstanding at the beginning of the Financial year and court awarded UGX.230,766,500 and USD.16,200 which resulted into accumulated payables in Court awards to the tune of UGX.883,519,928 as at the close of the financial year. \uf0b7 I noted that UGX.48,372,678 was advanced to staff to travel abroad for official engagements, but their travel plans were frustrated by the lock down due to the outbreak of COVID-19 pandemic. However, recoveries had not been made at the time of writing this report. \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of 1.317Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; unplanned acquisition of cars, inadequate allocation of vehicles to departments/units, inadequacy of vehicle maintenance funding . I also noted that the entity had a draft fleet management policy. \uf0b7 I noted that 41 out of the 156 programs offered by the University had no up- to-date accreditation contrary to Section 119A of the Universities and Other Tertiary Institutions Act. \uf0b7 I noted that out of the 1,474 approved posts for the University, only 807 (54.7%) were filled leaving 667 (45.3%) posts vacant. Among the Vacant Posts were 36 Professors,55 Associate Professors, and 90 Senior Lecturers. \uf0b7 I noted that Illegal occupants on the university land had increased from 204 reported in my report of financial year 2017/18 to 256 with permanent structures there on. Furthermore, I observed that Kasigiri area (K5 village) boundaries were not opened/ demarcated to show the mapped out area for"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted during the financial year 2019/20 that out of the total planned procurements worth USD.46,028,653 and UGX.155,000,000, procurements worth USD.22,336,104 (48.5%) and UGX.70,000,000 (45.2%) were not undertaken.", null], ["3", "Kyambogo University **Opinion** Unqualified", "\uf0b7 Out of the planned 5 strategic goals to be achieved by the University, all the 5 were only partially achieved. \uf0b7 Out of the budgeted NTR of UGX.77.1Bn for the financial year 2019/2020, UGX.77.5 was collected representing performance of 101% of the target. \uf0b7 There was a shortfall in GOU releases amounting to UGX.1.35bn representing 1% of the budget. Furthermore, the entity remained with unspent balance of UGX.7.32Bn representing an absorption level of 94.5%. \uf0b7 I sampled 22 out-puts with 49 activities worth UGX. 126.42Bn representing 93.6 % of the total budget and noted that 6 outputs with no activities stated worth UGX.4.06Bn were not quantified to enable measurement of performance. Furthermore, of the 33 quantified activities worth UGX.118.57Bn assessed; 6 activities representing 18% was fully implemented 27 activities representing 82% were partially implemented while 1 activity representing 7% remained unimplemented. \uf0b7 The University did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 4 quarterly performance reports were submitted after the quarterly deadline. \uf0b7 The university had outstanding payables of UGX.19,383,222,812 as at the beginning of the financial year under review. Payables totaling to UGX.25,330,177 were incurred during the year and UGX.11,475,583,038 was settled in the year leaving a closing balance of UGX.7,904,639,774. \uf0b7 I noted that only UGX.141,000,000 was provided for domestic arrears during the FY2019/20 despite having accumulated outstanding bills of UGX.19,383,222,812 in the previous financial year FY2018/19. \uf0b7 I observed that the University had outstanding court awards totaling to UGX.652,753,428 at the beginning of the year. During the financial year under review, the University lost four (4) cases of the twenty seven (27) cases that were outstanding at the beginning of the Financial year and court awarded UGX.230,766,500 and USD.16,200 which resulted into accumulated payables in Court awards to the tune of UGX.883,519,928 as at the close of the financial year. \uf0b7 I noted that UGX.48,372,678 was advanced to staff to travel abroad for official engagements, but their travel plans were frustrated by the lock down due to the outbreak of COVID-19 pandemic. However, recoveries had not been made at the time of writing this report. \uf0b7 I noted that the entity procured 5 vehicles in the last three years at a cost of 1.317Bn Shortcomings were observed in the Ministry\u2019s fleet management which included; unplanned acquisition of cars, inadequate allocation of vehicles to departments/units, inadequacy of vehicle maintenance funding . I also noted that the entity had a draft fleet management policy. \uf0b7 I noted that 41 out of the 156 programs offered by the University had no up- to-date accreditation contrary to Section 119A of the Universities and Other Tertiary Institutions Act. \uf0b7 I noted that out of the 1,474 approved posts for the University, only 807 (54.7%) were filled leaving 667 (45.3%) posts vacant. Among the Vacant Posts were 36 Professors,55 Associate Professors, and 90 Senior Lecturers. \uf0b7 I noted that Illegal occupants on the university land had increased from 204 reported in my report of financial year 2017/18 to 256 with permanent structures there on. Furthermore, I observed that Kasigiri area (K5 village) boundaries were not opened/ demarcated to show the mapped out area for"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "189", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Kyambogo University. \uf0b7 I noted that all the 61 buildings in the University and six (6) buildings at Bushenyi and Soroti learning centers lacked occupier certificate of registration from the commissioner of Health and Safety contrary to Sec. 40 (2) of the Occupational safety and Health (OSH) Act, 2006.", null], ["4", "Makerere University Kampala **Opinion** Unqualified", "\uf0b7 I noted that at the time of concluding the audit (December 2020), all the planned sixty five (65) strategic targets/goals were partially achieved. \uf0b7 I noted that the University budgeted to collect NTR of UGX.95.84Bn during the year under review, out of which only UGX.79.06Bn was collected, representing a performance of 83.2% of the target. I further noted that of the collected NTR of UGX.79.06Bn, only UGX.77.12Bn was remitted to the UCF leaving a balance of UGX.1.94Bn. \uf0b7 The University budgeted to receive UGX.332.24Bn from Treasury out of which UGX.325.05Bn was warranted, resulting in a deficit of UGX.7.19Bn which is 2.2% of the budget. Out of the total receipts, UGX.320.389Bn was spent by the University resulting into an unspent balance of UGX4.66Bn, representing an absorption level of 98.6%. The unspent balance at the end of the financial year was swept back to the consolidated fund account. \uf0b7 The University received off-budget financing to the tune of UGX.65,327,874,190.29 which was not transferred to the consolidated fund as required by the law. These funds were received directly from both development partners and other stakeholders for undertaking activities not budgeted for. \uf0b7 The University planned to implement 10 outputs with 28 activities of which; 2 outputs with a total of 10 activities and expenditure worth UGX.264.33Bn were insufficiently quantified, 8 activities (80%) were quantified while 2 activities (20%) were not clearly. Similarly, 8 outputs with a total of 18 activities and expenditure worth UGX.13.55Bn were insufficiently quantified. \uf0b7 Included in the receivables of UGX.24,723,350,866 in the statement of financial position are uncollected tuition fees from students worth UGX.21,941,188,222. \uf0b7 Included in the statement of financial position are Pension Liabilities of UGX.23,920,219,207 resulting from accumulation of In-House Retirement Benefits. The liability has been outstanding since 2010. \uf0b7 Included in domestic arrears paid of UGX.3,721,072,651 as recognized in the cash flow statement and disclosed in the statement of outstanding commitments are garnished funds of UGX.1,526,027,265 and payment of unbudgeted employee costs of UGX.976,318,137. \uf0b7 I noted that whereas the University paid UGX. 4,896,381,592 (88%) of the contract sum, the indoor Sports Arena remained incomplete. \uf0b7 I noted that out of the released Research funds of UGX.30,200,000,000 in the year, only UGX.22,106,855,911 was disbursed to researchers and other research related activities leaving a balance of UGX.8,093,144,089 unspent at the closure of the financial year which was swept back to UCF. In addition, out of the spent funds, UGX. 5,104,463,663 were transferred to the university Subvention Account other than being transferred to the consolidated fund. \uf0b7 I noted that 13 vehicles (100%) at a total cost of UGX.3,131,986,270 were procured without prior clearance from MoPS. 13 vehicles (100%) that were purchased at a total cost of UGX.3,131,986,270 were acquired without undertaking the needs assessment and were procured without specifications and the needs approval by the directorate of Estates of Makerere University. \uf0b7 The University only realized and spent a total of UGX.2,095,332,048 against the vehicle maintenance budget of UGX.2,605,975,834 for the 3 FYs 2017/18 \u2013 2019/20 reflecting a funding shortfall to the tune of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "Kyambogo University. \uf0b7 I noted that all the 61 buildings in the University and six (6) buildings at Bushenyi and Soroti learning centers lacked occupier certificate of registration from the commissioner of Health and Safety contrary to Sec. 40 (2) of the Occupational safety and Health (OSH) Act, 2006.", null], ["4", "Makerere University Kampala **Opinion** Unqualified", "\uf0b7 I noted that at the time of concluding the audit (December 2020), all the planned sixty five (65) strategic targets/goals were partially achieved. \uf0b7 I noted that the University budgeted to collect NTR of UGX.95.84Bn during the year under review, out of which only UGX.79.06Bn was collected, representing a performance of 83.2% of the target. I further noted that of the collected NTR of UGX.79.06Bn, only UGX.77.12Bn was remitted to the UCF leaving a balance of UGX.1.94Bn. \uf0b7 The University budgeted to receive UGX.332.24Bn from Treasury out of which UGX.325.05Bn was warranted, resulting in a deficit of UGX.7.19Bn which is 2.2% of the budget. Out of the total receipts, UGX.320.389Bn was spent by the University resulting into an unspent balance of UGX4.66Bn, representing an absorption level of 98.6%. The unspent balance at the end of the financial year was swept back to the consolidated fund account. \uf0b7 The University received off-budget financing to the tune of UGX.65,327,874,190.29 which was not transferred to the consolidated fund as required by the law. These funds were received directly from both development partners and other stakeholders for undertaking activities not budgeted for. \uf0b7 The University planned to implement 10 outputs with 28 activities of which; 2 outputs with a total of 10 activities and expenditure worth UGX.264.33Bn were insufficiently quantified, 8 activities (80%) were quantified while 2 activities (20%) were not clearly. Similarly, 8 outputs with a total of 18 activities and expenditure worth UGX.13.55Bn were insufficiently quantified. \uf0b7 Included in the receivables of UGX.24,723,350,866 in the statement of financial position are uncollected tuition fees from students worth UGX.21,941,188,222. \uf0b7 Included in the statement of financial position are Pension Liabilities of UGX.23,920,219,207 resulting from accumulation of In-House Retirement Benefits. The liability has been outstanding since 2010. \uf0b7 Included in domestic arrears paid of UGX.3,721,072,651 as recognized in the cash flow statement and disclosed in the statement of outstanding commitments are garnished funds of UGX.1,526,027,265 and payment of unbudgeted employee costs of UGX.976,318,137. \uf0b7 I noted that whereas the University paid UGX. 4,896,381,592 (88%) of the contract sum, the indoor Sports Arena remained incomplete. \uf0b7 I noted that out of the released Research funds of UGX.30,200,000,000 in the year, only UGX.22,106,855,911 was disbursed to researchers and other research related activities leaving a balance of UGX.8,093,144,089 unspent at the closure of the financial year which was swept back to UCF. In addition, out of the spent funds, UGX. 5,104,463,663 were transferred to the university Subvention Account other than being transferred to the consolidated fund. \uf0b7 I noted that 13 vehicles (100%) at a total cost of UGX.3,131,986,270 were procured without prior clearance from MoPS. 13 vehicles (100%) that were purchased at a total cost of UGX.3,131,986,270 were acquired without undertaking the needs assessment and were procured without specifications and the needs approval by the directorate of Estates of Makerere University. \uf0b7 The University only realized and spent a total of UGX.2,095,332,048 against the vehicle maintenance budget of UGX.2,605,975,834 for the 3 FYs 2017/18 \u2013 2019/20 reflecting a funding shortfall to the tune of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "190", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "UGX.510,643,786 which is 20% of the budgeted asset maintenance funding. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed that while some cost Centres were understaffed, others were overstaffed in some positions leaving to an overall staffing gap of 703 positions, which is 48 % of the approved establishment.", null], ["5", "NOHRED Project Makerere **Opinion** Unqualified", "\uf0b7 At the end of the financial year, funds to the tune of USD.782,686 (Nok 6,876,989) remained unabsorbed. Management explained that this was largely caused by the effect of COVID-19 Pandemic that affected implementation of planned activities such as; the PhD students\u2019 travel abroad for paper presentations, and supervision by external supervisors from outside Uganda which were affected by the travel ban; and the annual meetings that were halted. This implied that the Project was not in position to absorb all the funds budgeted for."], ["6", "Makerere \u2013 SIDA Bilateral Research Program **Opinion** Unqualified", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "UGX.510,643,786 which is 20% of the budgeted asset maintenance funding. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed that while some cost Centres were understaffed, others were overstaffed in some positions leaving to an overall staffing gap of 703 positions, which is 48 % of the approved establishment.", null], ["5", "NOHRED Project Makerere **Opinion** Unqualified", "\uf0b7 At the end of the financial year, funds to the tune of USD.782,686 (Nok 6,876,989) remained unabsorbed. Management explained that this was largely caused by the effect of COVID-19 Pandemic that affected implementation of planned activities such as; the PhD students\u2019 travel abroad for paper presentations, and supervision by external supervisors from outside Uganda which were affected by the travel ban; and the annual meetings that were halted. This implied that the Project was not in position to absorb all the funds budgeted for."], ["6", "Makerere \u2013 SIDA Bilateral Research Program **Opinion** Unqualified", "\uf0b7 No material issues."], ["7", "Makerere University Africa Centre of Excellence in Materials, Product Development and Nano-Technology Project (MAPRONANO) **Opinion** Unqualified", "\uf0b7 Out of the budgeted US $1,233,000 in the year under review, only US $1,051,666.62 was received by Mapronano Project reflecting underfunding of US $181,333.38 (14.71%). \uf0b7 At the time of audit (October 2020), only US$.2,747,662 (46%), cumulatively had been released out of US $ 6,000,000, leaving a balance of US $3,252,338 unreleased of the total project budget. \uf0b7 Out of the released US $1,051,666, only US $1,015,662 was spent by the project resulting into unspent balance of US$36,004 representing under absorption level of 3.42%. \uf0b7 I assessed implementation of the eight (8) out puts with 26 activities that were fully quantified worth US $1,233,000 and noted that three (3) outputs with a total of four (4) activities worth US $108,000 were fully implemented. The project implemented all the activities (100%) within these output. \uf0b7 Five (5) outputs with a total of twenty two (22) activities worth US $1,125,000 were partially implemented. The project management implemented sixteen (16) activities fully, four (4) activities partially and two (2) activities were not implemented within these outputs."], ["8", "Makerere University Regional center for crop Improvement (MARCCI) Project **Opinion** Unqualified", "\uf0b7 Out of the budgeted USD 1,803,910 in the year under review, only USD 924,018 was received by MaRCCI reflecting underfunding of USD 879,892 (48.8%). \uf0b7 At the time of audit (October 2020), only USD 3,241,800 (54%), cumulatively had been released out of USD 6,000,000 leaving USD 2,758,200 (46%) unrealized of the total project funding. \uf0b7 Out of 8 out puts that were fully quantified with a total of 24 activities, 4 outputs with a total of 10 activities worth USD 621,266.6 were fully (100%) implemented. 4 outputs with 14 activities worth USD 1,182,643.4 were partially implemented. \uf0b7 The Project management disclosed unpaid staffs salary arrears of USD.66,348 in the financial statements. The unpaid arrears were for the period of April, 2020 \u2013 June, 2020."], ["9", "Gulu University **Opinion** Unqualified", "\uf0b7 I noted that at the time of the audit (October 2020), the University had 10 strategic targets/goals, but all the targets (with the exception of only two activities under the Research, Publications and Consultancies output) were not quantified to enable assessment of the level of performance. \uf0b7 The University budgeted to collect NTR of UGX.7,254,708,655 during the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "191", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "year under review out of which UGX.6,424,941,971 was collected, representing a performance of 88.6% of the target. \uf0b7 The University budgeted to receive UGX.49.54bn out of which UGX.45.59bn was warranted, resulting into under performance of UGX.3.95bn which is 7.97% of the budget. Out of the total receipts received of UGX 45.59bn, UGX. 45.30 was spent by the entity resulting in an unspent balance of UGX 0.29bn, representing an absorption level of 99.4%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 The University received off-budget financing to the tune of UGX.5,021,755,260 which was not transferred to the consolidated fund. The funds were received directly from development partners. \uf0b7 The University planned to implement 3 out puts with 11 activities of which 2 outputs with a total of 9 activities and expenditure worth UGX 1.62Bn were fully implemented. The entity implemented all the 9 activities (100%) within these outputs. One (1) output with 5 activities and expenditure worth UGX 0.07Bn was partially implemented. Out of the 5 activities, the entity implemented 4 activities (80%) while one (1) activity (20%) was partially implemented. \uf0b7 Included in the receivables balance of UGX2,384,894,482 in the statement of financial position are uncollected tuition from students of UGX.896,874,429 for the financial year ended 30th June 2020 and advances of UGX.1,488,110,053. I noted that the advances relate to the FY 2018/2019 and are long overdue. \uf0b7 University had accumulated domestic arrears of UGX.5,824,432,299 as at 30th June 2020. I noted that these arrears date as far back as 2015/16. \uf0b7 The University leased out four (4) acres of land located on plots 3-7, Laroo Division in Gulu Municipality for the construction of a student hostel. However, no ground rent has ever been collected and the University has never disclosed any liability from the proprietor. Furthermore, the land is not recorded in the University Assets register. \uf0b7 Gulu University is operating two campuses in Kitgum and Hoima which have not obtained accreditation by the National Council for Higher Education (NCHE) despite admitting students and conducting lectures at the campuses. \uf0b7 I noted that out of six (6) motor vehicles purchased in the FYs 2017/2018 and 2018/2019, one vehicle (17%), with a total cost of UGX.166,950,000 purchased during the period under review, was not in the procurement plan. I further noted that none of the vehicles acquired were captured in the fixed assets module of the GFMIS. The University\u2019s proposed Transport management Policy has never been passed to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. \uf0b7 I noted that several University premises which were occupied after 2006 lack certificates of occupancy from the commissioner of Health and Safety contrary to the Act. These include; the Finance building, Agriculture and Environment building, ADB Library building, the Multi -Functional Laboratory building and the Administration Block. I further noted that the University does not have a safety committee in place to help in implementation of Health and safety guidelines. There are also no fire extinguishing gadgets like smoke detectors, a fire suppression system and water hydrants were also not available.", null], ["10", "Soroti University \u2013 2019/20 **Opinion** Unqualified", "\uf0b7 Out of the sixteen (16) strategic targets/goals planned to be achieved by the university no target had been fully achieved, five (5) were partially achieved while eleven (11) were not achieved at all. \uf0b7 Out of the budgeted revenue of UGX.731,560,741 for the financial year 2019/2020, UGX.264,984,000 was collected representing performance of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "192", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "36% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.3.24Bn representing 18.8% of the budget. Furthermore, the entity remained with unspent balance of UGX.3.03Bn representing an absorption level of 78.4%. \uf0b7 Out of the twenty three (23) outputs with a total of one hundred nine (109) activities and expenditure of UGX.10.79Bn sampled for assessment, only one (1) output with a total of one (1) activity and expenditure worth UGX 0.04Bn was fully quantified, seven (7) outputs with a total of 43 activities and expenditure worth UGX.8.84Bn were insufficiently quantified with 11 activities (26%) quantified while 32 activities (74%) were not clearly quantified to enable assessment of performance while 15 outputs with a total of sixty five (65) activities and expenditure worth UGX.1.92Bn were not quantified at all. Furthermore, the only one (1) output quantified with one (1) activity worth UGX.0.04Bn was partially implemented. \uf0b7 UGX.390,718,585 reported in the statement of financial position as deposits arising from the previous financial years was not supported by an explanatory note. \uf0b7 The University made payments for domestic arrears totalling to UGX.100,887,500 relating to the previous financial year which were neither disclosed in the prior year financial statements nor budgeted in the financial year under review. \uf0b7 Out of the 1,312 approved posts for the University, only 139 (11%) were filled leaving 1,165 (89%) posts vacant. Furthermore, 81 members of staff had remained on probation beyond the mandatory period of six months without being confirmed. \uf0b7 I noted salary disparities whereby some officers were earning salary scales higher than their job titles while others were earning salary scales lower than their job titles. \uf0b7 The University procured 5 vehicles in the last three years at a cost of 1.24Bn without clearance from Ministry of Public Service. Further, shortcomings were observed in the University\u2019s fleet management which included; all the 12 vehicles owned by the University were not posted on the Asset Management module in the Integrated Financial Management system (IFMS), lack of a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles, lack of maintenance work plan to guide management on spending on maintenance for all vehicles and inadequate vehicle allocation to key service centers in the University. \uf0b7 Evaluation committees did not follow the evaluation methodology stated in the bidding documents for procurements worth UGX.670,568,554. \uf0b7 I noted that management used direct procurement method for contracts worth UGX.118,648,641 without appropriate justification.", null], ["11", "Soroti University \u2013 2018/19 **Opinion** Qualified", "\uf0b7 Advance payments to 20 service providers totaling UGX.2.66Bn were recognized as receivables in the statement of financial position, however, the corresponding double entry to reduce the expenditure was not made, thus leading to an overstatement of the entity\u2019s expenditure by the same amount in both statements of financial performance and appropriation. \uf0b7 Sundry creditors to the tune of UGX.2.197Bn were not supported with the requisite documents, while payables to the tune of UGX.1.18Bn reportedly related to FY 2016/17, but this was not disclosed in both audited prior year financial statements of 2016/17 and 2017/18. Furthermore, a verification report by E&Y revealed that payables for the university as at 30th June, 2019 amounted to UGX.1.53Bn only. \uf0b7 Note 18 in regard to cash and cash equivalent amount did not disclose an adjustment of UGX.172,429,240, in respect to a garnish order that"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "193", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "occasioned a direct charge on the university\u2019s bank account, in order to arrive at the reported cash and cash equivalent of UGX.13,603,281 thus depriving the users of the financial statement the vital information for decision making \uf0b7 Domestic arrears paid totaling to UGX.512,820,634 were neither disclosed in the prior year financial statements nor in the approved budget for the financial year under review. There was also no evidence that these payments were supported by a virement or supplementary approvals contrary to Section 21(1) of the PFMA (2015). \uf0b7 Examination of payment vouchers revealed that payments totaling to UGX.255,373,636 lacked supporting documents such as requisitions from user departments, contracts, delivery notes, invoices, and acknowledgement receipts. \uf0b7 Out of the budgeted revenue of UGX.742,000,000 for the financial year 2018/2019, UGX.46,245,546 was collected representing performance of 6% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.387,781,057 representing 2% of the budget. Furthermore, the entity remained with unspent balance of UGX.2.92Bn representing an absorption level of 84%. \uf0b7 I noted cases where the information reported in the annual performance reports was incorrect and inaccurate. Out of a total of 8 out puts analyzed, completion status reported in the annual reports was found inaccurate for 5 out puts upon verification. \uf0b7 I sampled 8 out-puts worth UGX.17.49Bn representing 96.9% of the total budget and noted that 2 outputs were fully quantified to enable measurement of performance while 6 outputs were partially quantified. \uf0b7 UGX.137,508,916 was irregularly diverted from the activities on which it was budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I was unable to confirm the accuracy and authenticity of payables totaling to UGX.390,718,585 in respect of advances from the Treasury which had not been accounted for due to absence of reconciliations/analysis reports to support the figure. \uf0b7 The University paid gratuity totaling to UGX.97,125,695 to its staff without deducting PAYE amounting to UGX.29,137,709 \uf0b7 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements and performance plans, failure to prepare performance improvement plans and weak internal controls in the management of staff attendance record system. \uf0b7 The University lacks a quality assurance unit. It was further observed that there was no properly documented quality assurance policy or program to undertake an independent assessment of its overall performance contrary to section 1.2.1 of the quality assurance framework for universities, 2016.", null], ["12", "Higher Education Students Financing Board (HESFB) **Opinion** Unqualified", "\uf0b7 Out of the planned five (5) strategic targets/goals, all the five (5) were only partially achieved. \uf0b7 Out of budgeted NTR collections of UGX.0.4bn, a sum of UGX.0.58bn was realized, representing a performance of 144.2 % of the target. \uf0b7 There was a shortfall in government releases amounting to UGX.0.06bn representing 0.2% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX.30.3 Bn a sum of UGX.28.9 Bn was spent by the entity resulting in an unspent balance of UGX.1.4Bn representing an absorption level of 95%. \uf0b7 I sampled 10 outputs with a total of sixty two (62) activities and expenditure"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "194", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "worth UGX.26.56 Bn and noted that all the activities were insufficiently quantified to enable assessment of performance. \uf0b7 The Board accumulated payables totalling to UGX.1,252,959,459 as at the 30th June 2020. This was attributed to failure by Makerere and Kyambogo Universities to submit invoices for payment, timely and inadequate funding. \uf0b7 I noted that only 200 (11%) of the 1,845 students who were awarded loans had their applications verified. The rest of the applications constituting 89% were not verified. \uf0b7 A review of the statistics of students\u2019 beneficiaries from the loan scheme over the last five (5) years indicated that on average only 42% of the qualifying applicants access the loan facility. \uf0b7 I noted that whereas the recoverable amount stood at UGX.2,568,798,065 as at the end of FY 2019/2020, only UGX.231,003,090 had been recovered representing a recovery rate of only 9%. \uf0b7 I observed that out of the approved staff establishment of 65 positions, the Board had only 27 (42%) resulting into shortage of 38 (58%) staff. \uf0b7 Contrary to the Higher Educating Students Financing Board Act, 2014 which requires centralization of management of scholarships, it was observed that they are still scattered in various government agencies such as Ministry of Education and Sports and Uganda Missions abroad.", null], ["13", "Uganda Teacher and School Effectiveness Project-1296 IDA (UTSEP) **Opinion** Unqualified", "\uf0b7 All the twenty two (22) targets/goals planned for implementation, had been fully achieved. \uf0b7 Out UGX.48Bn budgeted disbursements, only UGX.37.9Bn were received, resulting into a shortfall of UGX. 10.1Bn due to over budgeting over and above the available project funding while the project received 100% of the GOU counterpart funding of UGX.8.5Bn. \uf0b7 The Project remained with unspent balance of an unspent balance of UGX.2.15Bn, representing an absorption level of 97.2%. \uf0b7 I noted that the Project\u2019s prior year unspent balances of UGX.31.7 Bn brought forward were not included in the vote budget estimates, i.e not appropriated by Parliament thus constituting off-budget financing. \uf0b7 All the 13 outputs with a total of 37 activities and expenditure worth UGX.67.6 Bn were fully quantified. 12 outputs with a total of 26 activities worth UGX.56.7Bn were fully implemented while One (1) output with a total of eleven (11) activities worth UGX 10.9Bn was partially implemented. \uf0b7 I noted that, out of the UGX 5,151,530,000 transferred to UBOS, only UGX.1,649,282,800 had been accounted for leaving UGX 3,900,000,000 outstanding at the time of concluding the audit. \uf0b7 An Integrated Inspection System (IIS) developed under component three (Technical assistance) to evaluate the effectiveness of teaching and learning, and performance of the head teachers, as well as, the teachers in schools country wide and to monitor and evaluate the transparency, accountability and planning at the local and national level and loss of data had developed operational gaps. \uf0b7 I noted that there was resistance to teaching in Local Languages under the new Early Childhood Development framework for nursery schools. \uf0b7 I noted absence of trained Care-givers after UTSEP had funded training of teachers and care givers to support upscale Early Grade Reading (EGR) and Community Child Care Programs (CCCP), \uf0b7 There were inadequate storage facilities for books supplied under the Project implementation. \uf0b7 Occupation Permits were not issued prior to handing over and Utilization of UTSEP Constructed Structures. \uf0b7 I noted that 15 contractors were paid all the contract amounts including 5%"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "worth UGX.26.56 Bn and noted that all the activities were insufficiently quantified to enable assessment of performance. \uf0b7 The Board accumulated payables totalling to UGX.1,252,959,459 as at the 30th June 2020. This was attributed to failure by Makerere and Kyambogo Universities to submit invoices for payment, timely and inadequate funding. \uf0b7 I noted that only 200 (11%) of the 1,845 students who were awarded loans had their applications verified. The rest of the applications constituting 89% were not verified. \uf0b7 A review of the statistics of students\u2019 beneficiaries from the loan scheme over the last five (5) years indicated that on average only 42% of the qualifying applicants access the loan facility. \uf0b7 I noted that whereas the recoverable amount stood at UGX.2,568,798,065 as at the end of FY 2019/2020, only UGX.231,003,090 had been recovered representing a recovery rate of only 9%. \uf0b7 I observed that out of the approved staff establishment of 65 positions, the Board had only 27 (42%) resulting into shortage of 38 (58%) staff. \uf0b7 Contrary to the Higher Educating Students Financing Board Act, 2014 which requires centralization of management of scholarships, it was observed that they are still scattered in various government agencies such as Ministry of Education and Sports and Uganda Missions abroad.", null], ["13", "Uganda Teacher and School Effectiveness Project-1296 IDA (UTSEP) **Opinion** Unqualified", "\uf0b7 All the twenty two (22) targets/goals planned for implementation, had been fully achieved. \uf0b7 Out UGX.48Bn budgeted disbursements, only UGX.37.9Bn were received, resulting into a shortfall of UGX. 10.1Bn due to over budgeting over and above the available project funding while the project received 100% of the GOU counterpart funding of UGX.8.5Bn. \uf0b7 The Project remained with unspent balance of an unspent balance of UGX.2.15Bn, representing an absorption level of 97.2%. \uf0b7 I noted that the Project\u2019s prior year unspent balances of UGX.31.7 Bn brought forward were not included in the vote budget estimates, i.e not appropriated by Parliament thus constituting off-budget financing. \uf0b7 All the 13 outputs with a total of 37 activities and expenditure worth UGX.67.6 Bn were fully quantified. 12 outputs with a total of 26 activities worth UGX.56.7Bn were fully implemented while One (1) output with a total of eleven (11) activities worth UGX 10.9Bn was partially implemented. \uf0b7 I noted that, out of the UGX 5,151,530,000 transferred to UBOS, only UGX.1,649,282,800 had been accounted for leaving UGX 3,900,000,000 outstanding at the time of concluding the audit. \uf0b7 An Integrated Inspection System (IIS) developed under component three (Technical assistance) to evaluate the effectiveness of teaching and learning, and performance of the head teachers, as well as, the teachers in schools country wide and to monitor and evaluate the transparency, accountability and planning at the local and national level and loss of data had developed operational gaps. \uf0b7 I noted that there was resistance to teaching in Local Languages under the new Early Childhood Development framework for nursery schools. \uf0b7 I noted absence of trained Care-givers after UTSEP had funded training of teachers and care givers to support upscale Early Grade Reading (EGR) and Community Child Care Programs (CCCP), \uf0b7 There were inadequate storage facilities for books supplied under the Project implementation. \uf0b7 Occupation Permits were not issued prior to handing over and Utilization of UTSEP Constructed Structures. \uf0b7 I noted that 15 contractors were paid all the contract amounts including 5%"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "195", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "retention monies totaling to UGX.1,770,884,217 before completing correction of defects.", null], ["14", "Uganda Skills Development Project- 1338-IDA - PSFU Component **Opinion** Unqualified", "\uf0b7 I noted that the Project has made cummulative disbursements of only USD.9,446,360 against cummulative commitments of USD.14,508,455 representing 65% performance. \uf0b7 Out of the budgeted Revenue of UGX.20.95 Bn for the financial year 2019/2020, a sum of UGX.21.51 was collected representing a performance of 103% of the target. \uf0b7 The entity remained with unspent balance of UGX.3.4 Bn representing an absorption level of 84.2%."], ["15", "Uganda National Examinations Board (UNEB) **Opinion** Unqualified", "\uf0b7 Out of the planned five (5) strategic targets/goals, no target had been fully achieved while five (5) targets had been partially achieved. \uf0b7 Out of budgeted NTR collections of UGX. 57.2bn, only UGX. 56.6bn was realized, representing a performance of 99% of the target. \uf0b7 There was a shortfall in government releases amounting to UGX.4.5bn representing 7% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 118.22 Bn, a sum of UGX. 118.22 Bn was spent by the entity representing an absorption level of 100%. \uf0b7 I sampled six outputs with a total of 33 activities and expenditure worth UGX118.22 Bn and noted that two (2) outputs with a total of 19 activities and expenditure worth UGX 92.87Bn were insufficiently quantified. Furthermore, all the 14 quantified activities worth UGX 25.44Bn assessed were fully implemented. \uf0b7 I noted that the Uganda National Examinations Board is primarily governed by the UNEB Act which was enacted on the 19th August 1983 has some weak clauses are not deterrent against examination malpractices. \uf0b7 I noted Shortcomings in UNEB\u2019s fleet management which included; absence of a fleet management policy; lack of vehicle inspections and irregular update of motor vehicle movement log books."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "retention monies totaling to UGX.1,770,884,217 before completing correction of defects.", null], ["14", "Uganda Skills Development Project- 1338-IDA - PSFU Component **Opinion** Unqualified", "\uf0b7 I noted that the Project has made cummulative disbursements of only USD.9,446,360 against cummulative commitments of USD.14,508,455 representing 65% performance. \uf0b7 Out of the budgeted Revenue of UGX.20.95 Bn for the financial year 2019/2020, a sum of UGX.21.51 was collected representing a performance of 103% of the target. \uf0b7 The entity remained with unspent balance of UGX.3.4 Bn representing an absorption level of 84.2%."], ["15", "Uganda National Examinations Board (UNEB) **Opinion** Unqualified", "\uf0b7 Out of the planned five (5) strategic targets/goals, no target had been fully achieved while five (5) targets had been partially achieved. \uf0b7 Out of budgeted NTR collections of UGX. 57.2bn, only UGX. 56.6bn was realized, representing a performance of 99% of the target. \uf0b7 There was a shortfall in government releases amounting to UGX.4.5bn representing 7% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 118.22 Bn, a sum of UGX. 118.22 Bn was spent by the entity representing an absorption level of 100%. \uf0b7 I sampled six outputs with a total of 33 activities and expenditure worth UGX118.22 Bn and noted that two (2) outputs with a total of 19 activities and expenditure worth UGX 92.87Bn were insufficiently quantified. Furthermore, all the 14 quantified activities worth UGX 25.44Bn assessed were fully implemented. \uf0b7 I noted that the Uganda National Examinations Board is primarily governed by the UNEB Act which was enacted on the 19th August 1983 has some weak clauses are not deterrent against examination malpractices. \uf0b7 I noted Shortcomings in UNEB\u2019s fleet management which included; absence of a fleet management policy; lack of vehicle inspections and irregular update of motor vehicle movement log books."], ["16", "Makerere University Business School (MUBS) **Opinion** Unqualified", "\uf0b7 Out of 19 planned strategic targets/goals, one (1) target had been fully achieved, 17 were partially achieved while 1 was not achieved at all. \uf0b7 Out of the budgeted NTR of UGX.46.60Bn for the financial year 2019/2020 only UGX.36.89Bn was realized, representing a performance of 79.16% of the target. \uf0b7 The University budgeted to receive UGX.80.48Bn in Government receipts out of which UGX.78.63Bn was warranted, resulting into a shortfall of UGX.1.85Bn which is 2.3% of the budget. \uf0b7 The University received off-budget financing to the tune of UGX.976,419,144 which was not transferred to the consolidated fund as required by the law. Funds were received directly from development partners for undertaking activities not budgeted for. \uf0b7 I sampled 6 outputs with a total of 50 activities worth UGX.66.57Bn. 5 outputs with a total of 47 activities and expenditure of UGX.62.459Bn were fully quantified. One (1) output with a total of three (3) activities and expenditure worth UGX 4.109Bn were insufficiently quantified. \uf0b7 I assessed the implementation of 5 out puts that were fully quantified with a sample of 10 activities worth UGX.56.758Bn and noted that 1 output with a total of 2 activities worth UGX.51.712Bn was fully implemented. 3 outputs with a total of 4 activities worth UGX.4.025Bn were partially implemented 1 output with a total of 4 activities worth 1.020Bn was not implemented. \uf0b7 Included in the domestic arrears total are statutory deductions of UGX.2,246,784,831 that were not remitted to URA ( PAYE -"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "196", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "UGX.139,775,052), and NSSF (UGX.2,107,009,779). Furthermore, functional fees of UGX.1,907,747,700 collected from students and due to Makerere University were not remitted. \uf0b7 I noted that domestic arrears totaling to UGX.9,659,993,758 were paid during the year but the amount had not been budgeted and appropriated by Parliament. \uf0b7 A review of MUBS staffing status revealed that out of the 2,551 approved posts, only 1,158 (45%) were filled leaving 1,393 (55%) posts vacant. It was further noted that the category of academic staff was the most affected with only 37% of the posts filled. \uf0b7 During the three (3) financial years: 2017/18-2019/20; the University planned to spend UGX.450,000,000 on acquisition of vehicles from government funding. A sum of UGX.315,360,192 was warranted by the Treasury for the purpose and the University eventually spent UGX 315,360,192. \uf0b7 Shortcomings were observed in the University\u2019s fleet management that included incomplete recording of the motor vehicles in the asset register, un updated asset management module, unapproved fleet management policy. \uf0b7 The University experienced a budget shortfall of UGX.134,639,808 for the planned purchase of vehicles which impacted on service delivery. \uf0b7 The University had accumulated domestic arrears to the tune of UGX.9,491,198,850 by the end of the financial year 2019/2020 compared to the previous year\u2019s arrears of UGX.19,084,373,665. \uf0b7 I noted that staffs at the same rank and salary scale were being paid at different salary rates with some staff earning twice as much as their colleagues in the same salary scale. \uf0b7 Some staffs were significantly under paid as their salaries were much lower than what was issued by the Ministry of Public Service.", null], ["17", "Lira University **Opinion** Unqualified", "\uf0b7 I noted that at the time of the audit (October 2020), out of the planned 37 strategic targets/goals, 7 targets had been fully achieved, 26 were partially achieved while 4 were not achieved at all. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.2.587Bn during the year under review. Out of this, UGX2.404BN was collected, representing a performance of 93% of the target. Similarly, the University budgeted to receive UGX18.35Bn; however UGX20.24Bn was warranted, resulting in a surplus of UGX1.89Bn which is 10.3% of the budget. \uf0b7 I noted that the University received off-budget financing to the tune of UGX53,623,270 which was not transferred to the consolidated fund as required by the law. \uf0b7 Out of the total receipts for the financial year of UGX.20.242Bn, UGX20.111Bn was spent by the University resulting in an unspent balance of UGX. 0.131Bn representing an absorption level of 99.3%. \uf0b7 Out of 15 outputs with a total of 69 activities and expenditure of UGX.20.1Bn, I reviewed the extent of quantification of outputs and activities and noted that ten (10) outputs with a total of thirty nine (39) activities and expenditure worth UGX 9.4Bn were fully quantified. That is, all the thirty nine (39) activities (100%) within these out-put were clearly quantified to enable assessment of performance. Five (5) outputs with a total of thirty (30) activities and expenditure worth UGX 10.7Bn were insufficiently quantified. I observed that out of the thirty (30) activities, twenty (22) activities (73.3%) were quantified while eight (8) activities (26.7%) were not clearly quantified to enable assessment of performance. \uf0b7 I assessed the implementation of ten (10) out puts that were fully quantified with a sample of thirty nine (39) activities worth UGX 9.425Bn and noted that three (3) outputs with a total of nine (9) activities worth UGX.1.871Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "UGX.139,775,052), and NSSF (UGX.2,107,009,779). Furthermore, functional fees of UGX.1,907,747,700 collected from students and due to Makerere University were not remitted. \uf0b7 I noted that domestic arrears totaling to UGX.9,659,993,758 were paid during the year but the amount had not been budgeted and appropriated by Parliament. \uf0b7 A review of MUBS staffing status revealed that out of the 2,551 approved posts, only 1,158 (45%) were filled leaving 1,393 (55%) posts vacant. It was further noted that the category of academic staff was the most affected with only 37% of the posts filled. \uf0b7 During the three (3) financial years: 2017/18-2019/20; the University planned to spend UGX.450,000,000 on acquisition of vehicles from government funding. A sum of UGX.315,360,192 was warranted by the Treasury for the purpose and the University eventually spent UGX 315,360,192. \uf0b7 Shortcomings were observed in the University\u2019s fleet management that included incomplete recording of the motor vehicles in the asset register, un updated asset management module, unapproved fleet management policy. \uf0b7 The University experienced a budget shortfall of UGX.134,639,808 for the planned purchase of vehicles which impacted on service delivery. \uf0b7 The University had accumulated domestic arrears to the tune of UGX.9,491,198,850 by the end of the financial year 2019/2020 compared to the previous year\u2019s arrears of UGX.19,084,373,665. \uf0b7 I noted that staffs at the same rank and salary scale were being paid at different salary rates with some staff earning twice as much as their colleagues in the same salary scale. \uf0b7 Some staffs were significantly under paid as their salaries were much lower than what was issued by the Ministry of Public Service.", null], ["17", "Lira University **Opinion** Unqualified", "\uf0b7 I noted that at the time of the audit (October 2020), out of the planned 37 strategic targets/goals, 7 targets had been fully achieved, 26 were partially achieved while 4 were not achieved at all. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.2.587Bn during the year under review. Out of this, UGX2.404BN was collected, representing a performance of 93% of the target. Similarly, the University budgeted to receive UGX18.35Bn; however UGX20.24Bn was warranted, resulting in a surplus of UGX1.89Bn which is 10.3% of the budget. \uf0b7 I noted that the University received off-budget financing to the tune of UGX53,623,270 which was not transferred to the consolidated fund as required by the law. \uf0b7 Out of the total receipts for the financial year of UGX.20.242Bn, UGX20.111Bn was spent by the University resulting in an unspent balance of UGX. 0.131Bn representing an absorption level of 99.3%. \uf0b7 Out of 15 outputs with a total of 69 activities and expenditure of UGX.20.1Bn, I reviewed the extent of quantification of outputs and activities and noted that ten (10) outputs with a total of thirty nine (39) activities and expenditure worth UGX 9.4Bn were fully quantified. That is, all the thirty nine (39) activities (100%) within these out-put were clearly quantified to enable assessment of performance. Five (5) outputs with a total of thirty (30) activities and expenditure worth UGX 10.7Bn were insufficiently quantified. I observed that out of the thirty (30) activities, twenty (22) activities (73.3%) were quantified while eight (8) activities (26.7%) were not clearly quantified to enable assessment of performance. \uf0b7 I assessed the implementation of ten (10) out puts that were fully quantified with a sample of thirty nine (39) activities worth UGX 9.425Bn and noted that three (3) outputs with a total of nine (9) activities worth UGX.1.871Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "197", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "was fully implemented. The entity implemented the activity (100%) within these output. Seven (7) outputs with a total of thirty (30) activities worth UGX 7.554Bn were partially implemented. The entity implemented fourteen (14) activities fully, twelve (12) activities partially and four (4) activities not implemented within these outputs. \uf0b7 The University management did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. Further, the University did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 The University had outstanding payables as at 30th June 2020 of UGX.750,975,746 reflecting a 28.9% reduction from UGX.1,055,980,640 of the previous year. I noted that the University paid for unbudgeted for domestic arrears of UGX.990,756,535. \uf0b7 I noted that the entity procured 2 vehicles in the last three years at a cost of UGX. 328,150,000. Shortcomings were observed in the University\u2019s fleet management which included; lack of a motor vehicle management policy, University service centers were not adequately allocated vehicles affecting adequate monitoring & enforcement of administration and learning services. \uf0b7 I noted that the University had shortcomings in the management of the Hospital operations that included poor storage of drugs, drug stock outs, failure to dispose of expired drugs while some facilities and equipment have not been put to use for a long time.", null], ["18", "Kabale University **Opinion** Unqualified", "\uf0b7 Out of the planned Sixty (6) strategic targets/goals, eight (8) targets had been fully achieved, five (5) were partially achieved, Four (4) were not achieved at all. \uf0b7 Out of budgeted NTR collections of UGX. 5.73bn, only UGX. 5.69bn was realized, representing a performance of 99.3 % of the target. \uf0b7 There was a shortfall in government releases amounting to UGX.0.74bn representing 2% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 32.23 Bn, UGX. 31.58 Bn was spent by the entity resulting in an unspent balance of UGX 1.29 1Bn representing an absorption level of 95%. \uf0b7 I sampled five outputs with a total of Twelve (12) activities and expenditure worth UGX25.32 Bn and noted that One (1) output with a total of Six (6) activities and expenditure worth UGX 110m were insufficiently quantified. Furthermore, of the 12 quantified activities worth UGX 25.39Bn assessed; one (1) activity worth UGX.23.23 Bn was fully implemented, while eleven (11) activities worth UGX 2.1 Bn were partially implemented. \uf0b7 The university accumulated receivables totalling to UGX. 2,301,187,549 as at the 30th June 2020. This was an increase of UGX.2,121,187,549 (597%) from the outstanding amount of UGX 180,000,000 at the beginning of the financial year under review. \uf0b7 The university had outstanding payables of UGX. 1,875,937,151. Out of this amount, UGX. 1,871,418,338 (99.8) relate to tax arrears brought forward from prior years. \uf0b7 I noted Shortcomings in the Ministry\u2019s fleet management which included; noncompliance with vehicle standardization guidelines; (one (1) (33%) motor vehicle acquired at a total cost UGX.396,654,186 had engine capacity higher than the recommended capacity. I further noted that vehicle inspections and reconciliations were not carried out regularly, motor vehicle log books had either not been updated with journeys made, fuel and maintenance costs or duly certified by an authorizing Officer. \uf0b7 I noted that only 338 (18%) posts are filled out of an approved establishment of 1889 leaving a staffing gap of 1551 (82%)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "was fully implemented. The entity implemented the activity (100%) within these output. Seven (7) outputs with a total of thirty (30) activities worth UGX 7.554Bn were partially implemented. The entity implemented fourteen (14) activities fully, twelve (12) activities partially and four (4) activities not implemented within these outputs. \uf0b7 The University management did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. Further, the University did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 The University had outstanding payables as at 30th June 2020 of UGX.750,975,746 reflecting a 28.9% reduction from UGX.1,055,980,640 of the previous year. I noted that the University paid for unbudgeted for domestic arrears of UGX.990,756,535. \uf0b7 I noted that the entity procured 2 vehicles in the last three years at a cost of UGX. 328,150,000. Shortcomings were observed in the University\u2019s fleet management which included; lack of a motor vehicle management policy, University service centers were not adequately allocated vehicles affecting adequate monitoring & enforcement of administration and learning services. \uf0b7 I noted that the University had shortcomings in the management of the Hospital operations that included poor storage of drugs, drug stock outs, failure to dispose of expired drugs while some facilities and equipment have not been put to use for a long time.", null], ["18", "Kabale University **Opinion** Unqualified", "\uf0b7 Out of the planned Sixty (6) strategic targets/goals, eight (8) targets had been fully achieved, five (5) were partially achieved, Four (4) were not achieved at all. \uf0b7 Out of budgeted NTR collections of UGX. 5.73bn, only UGX. 5.69bn was realized, representing a performance of 99.3 % of the target. \uf0b7 There was a shortfall in government releases amounting to UGX.0.74bn representing 2% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 32.23 Bn, UGX. 31.58 Bn was spent by the entity resulting in an unspent balance of UGX 1.29 1Bn representing an absorption level of 95%. \uf0b7 I sampled five outputs with a total of Twelve (12) activities and expenditure worth UGX25.32 Bn and noted that One (1) output with a total of Six (6) activities and expenditure worth UGX 110m were insufficiently quantified. Furthermore, of the 12 quantified activities worth UGX 25.39Bn assessed; one (1) activity worth UGX.23.23 Bn was fully implemented, while eleven (11) activities worth UGX 2.1 Bn were partially implemented. \uf0b7 The university accumulated receivables totalling to UGX. 2,301,187,549 as at the 30th June 2020. This was an increase of UGX.2,121,187,549 (597%) from the outstanding amount of UGX 180,000,000 at the beginning of the financial year under review. \uf0b7 The university had outstanding payables of UGX. 1,875,937,151. Out of this amount, UGX. 1,871,418,338 (99.8) relate to tax arrears brought forward from prior years. \uf0b7 I noted Shortcomings in the Ministry\u2019s fleet management which included; noncompliance with vehicle standardization guidelines; (one (1) (33%) motor vehicle acquired at a total cost UGX.396,654,186 had engine capacity higher than the recommended capacity. I further noted that vehicle inspections and reconciliations were not carried out regularly, motor vehicle log books had either not been updated with journeys made, fuel and maintenance costs or duly certified by an authorizing Officer. \uf0b7 I noted that only 338 (18%) posts are filled out of an approved establishment of 1889 leaving a staffing gap of 1551 (82%)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "198", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["19", "Mbarara University of Science and Technology (MUST) **Opinion** Unqualified", "\uf0b7 I sampled 6 out-puts with 16 activities worth UGX. 31.6Bn representing 65 % of the total budget and noted that 1 output with 2 activities worth UGX.5.8Bn were Insufficiently quantified to enable measurement of performance. Furthermore, of the 14 quantified activities worth UGX.25.8Bn assessed; 1 activity representing 7% was fully implemented, 12 activities representing 86% were partially implemented while 1 activity representing 7% remained unimplemented. \uf0b7 Outstanding receivables. A review of the University\u2019s outstanding receivables position revealed that it had increased from UGX.956,642,541 in the previous year to UGX.2,794,745,312 in the year under review representing an increment of 192%. \uf0b7 The University had 9 Court cases out of which one case was lost by the University resulting into court awards and legal costs totalling to UGX.16,000,000.The expenditure was wasteful \uf0b7 A review of the University programs for 2019/20 revealed that 19 out of the 81 programs offered by the University lacked valid accreditation certificates as at the time of audit Contrary to Section 119A of the Universities and Other Tertiary Institutions Act, 2001 (as amended). \uf0b7 A review of academic Courses run by the University revealed that the University failed to attract students for four (4) programs during the Academic Year 2020. It was further observed that a total of 22 programs in Year one and 18 Programs in Year two had significantly less numbers than the required minimum numbers both at under graduate and post graduate levels. \uf0b7 14 vehicles were procured in the last 3 years at a cost of 1.49Bn. Shortcomings were observed in the University fleet management that included; unplanned acquisition; 6 of the 14 vehicles were recorded without sufficient details contrary to Accountant Generals guidelines. All vehicles were not posted onto IFMS."], ["20", "Pharm-Bio Technology and Traditional Medicine Centre (PHARMBIOTRAC) **Opinion** Unqualified", "\uf0b7 I observed that only US$.3,341,599 (76%) was disbursed in the 3 years period against the planned cumulative expenditure of US $ 4,398,018. \uf0b7 Out of the total receipts for the financial year of USD. 1,677,853 a sum of USD 1,473,238 was spent by the entity resulting in an unspent balance of USD 204,615 representing absorption level of 88%. \uf0b7 A review of the Project\u2019s budgeted and actual expenditure revealed excess expenditure on some items to the tune of US$ 297,361."], ["21", "Muni University **Opinion** Unqualified", "\uf0b7 The University received off-budget financing to the tune of UGX.767,988,752 and EUR16,661 that was not transferred to the consolidated fund as required by law. \uf0b7 I noted that out of the total receipts of UGX.16.280Bn, UGX.14.103Bn was spent by the University resulting into an unspent balance of UGX.2.2Bn representing an absorption level of 87%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Out of 10 outputs with a total of 117 activities and expenditure of UGX13.941Bn sampled for assessment I reviewed the extent of quantification of outputs and activities and noted that 2 outputs with 57 activities and expenditure worth UGX.7.641Bn were insufficiently quantified. Out of 57 activities, 45 activities (78%) were quantified while 12 activities (21%) were not fully quantified to enable assessment of performance. \uf0b7 8 outputs with 60 activities and expenditure worth UGX.6.3Bn were fully quantified to enable assessment of performance. \uf0b7 I noted that in cases where outputs were either partially or not quantified, management reported performance in generic ways without specifying the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["19", "Mbarara University of Science and Technology (MUST) **Opinion** Unqualified", "\uf0b7 I sampled 6 out-puts with 16 activities worth UGX. 31.6Bn representing 65 % of the total budget and noted that 1 output with 2 activities worth UGX.5.8Bn were Insufficiently quantified to enable measurement of performance. Furthermore, of the 14 quantified activities worth UGX.25.8Bn assessed; 1 activity representing 7% was fully implemented, 12 activities representing 86% were partially implemented while 1 activity representing 7% remained unimplemented. \uf0b7 Outstanding receivables. A review of the University\u2019s outstanding receivables position revealed that it had increased from UGX.956,642,541 in the previous year to UGX.2,794,745,312 in the year under review representing an increment of 192%. \uf0b7 The University had 9 Court cases out of which one case was lost by the University resulting into court awards and legal costs totalling to UGX.16,000,000.The expenditure was wasteful \uf0b7 A review of the University programs for 2019/20 revealed that 19 out of the 81 programs offered by the University lacked valid accreditation certificates as at the time of audit Contrary to Section 119A of the Universities and Other Tertiary Institutions Act, 2001 (as amended). \uf0b7 A review of academic Courses run by the University revealed that the University failed to attract students for four (4) programs during the Academic Year 2020. It was further observed that a total of 22 programs in Year one and 18 Programs in Year two had significantly less numbers than the required minimum numbers both at under graduate and post graduate levels. \uf0b7 14 vehicles were procured in the last 3 years at a cost of 1.49Bn. Shortcomings were observed in the University fleet management that included; unplanned acquisition; 6 of the 14 vehicles were recorded without sufficient details contrary to Accountant Generals guidelines. All vehicles were not posted onto IFMS."], ["20", "Pharm-Bio Technology and Traditional Medicine Centre (PHARMBIOTRAC) **Opinion** Unqualified", "\uf0b7 I observed that only US$.3,341,599 (76%) was disbursed in the 3 years period against the planned cumulative expenditure of US $ 4,398,018. \uf0b7 Out of the total receipts for the financial year of USD. 1,677,853 a sum of USD 1,473,238 was spent by the entity resulting in an unspent balance of USD 204,615 representing absorption level of 88%. \uf0b7 A review of the Project\u2019s budgeted and actual expenditure revealed excess expenditure on some items to the tune of US$ 297,361."], ["21", "Muni University **Opinion** Unqualified", "\uf0b7 The University received off-budget financing to the tune of UGX.767,988,752 and EUR16,661 that was not transferred to the consolidated fund as required by law. \uf0b7 I noted that out of the total receipts of UGX.16.280Bn, UGX.14.103Bn was spent by the University resulting into an unspent balance of UGX.2.2Bn representing an absorption level of 87%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Out of 10 outputs with a total of 117 activities and expenditure of UGX13.941Bn sampled for assessment I reviewed the extent of quantification of outputs and activities and noted that 2 outputs with 57 activities and expenditure worth UGX.7.641Bn were insufficiently quantified. Out of 57 activities, 45 activities (78%) were quantified while 12 activities (21%) were not fully quantified to enable assessment of performance. \uf0b7 8 outputs with 60 activities and expenditure worth UGX.6.3Bn were fully quantified to enable assessment of performance. \uf0b7 I noted that in cases where outputs were either partially or not quantified, management reported performance in generic ways without specifying the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "199", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "number/quantities achieved. \uf0b7 I assessed the implementation of 8 out puts that were fully quantified with a total of 60 activities worth UGX 6.3Bn and noted that all the 8 outputs with 60 activities worth UGX6.300Bn were partially implemented. The entity implemented all the 8 activities (13%) fully and 21 activities (35%) were partially implemented while 31 activities (52%) were not implemented. \uf0b7 The University did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, the University did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 Out of the approved 483 positions, only 112 (23.2%) positions were filled leaving 371 (76.8%) positions vacant. Low staff levels may lead to overload and ineffective execution of official duties by the existing workforce and affect service delivery.", null], ["22", "Uganda Management Institute (UMI) **Opinion** Unqualified", "\uf0b7 Out of the planned three (3) strategic targets/goals, none had been fully achieved, three (3) were partially achieved. \uf0b7 Out of budgeted NTR collections of UGX. 25.686 bn, a sum of UGX.10.125 bn was realized, representing a performance of 39.4 % of the target. \uf0b7 Out of the total receipts for the financial year of UGX 32.78 Bn, a sum of UGX. 27.7 Bn was spent by the entity resulting in an unspent balance of UGX 5.02Bn representing an absorption level of 85%. \uf0b7 I sampled 20 outputs with a total of sixty eight (68) activities and expenditure worth UGX18.48 Bn and noted that twelve (12) output with a total of forty three (43) activities and expenditure worth UGX 18.48Bn were fully quantified and 1 output with 5 activities and expenditure worth UGX.1.4 Bn were not quantified at all, 7 outputs with 20 activities and expenditure worth UGX 4.7 Bn were insufficiently quantified to enable assessment of performance. Furthermore, of the 43 quantified activities worth UGX 18.48Bn assessed; 13 activities worth UGX.1.4 Bn representing 30% were fully implemented, 30 activities worth UGX 17.08 Bn representing 70% were partially implemented. \uf0b7 I noted Shortcomings in the Institute\u2019s fleet management which included; inadequacy in maintenance funding. \uf0b7 Through a review of the internal audit report, I noted that the Academic Information Management System (AIMS) has challenges such as; inability to handle all short courses and curriculum for two masters programmes, failure to generate payment reference numbers, inability to post contra entries and inability to access data for previous semester/Academic years."], ["23", "Busitema University **Opinion** Unqualified", "\uf0b7 All the five (5) strategic targets/goals planned to be achieved by the University were only partially achieved. \uf0b7 Out of the budgeted Non tax revenue of UGX.5,768,000,000 for the year 2019/20, only UGX.3,686,793,048 was collected representing performance of only 64% of the target. \uf0b7 There was a shortfall in releases amounting to UGX. 0.92Bn which is 2% of the budget. Further, the entity remained with unspent balance of UGX.920,045,000 representing an absorption level of 98%. \uf0b7 The University received off-budget financing to the tune of UGX.1,466,924,370 which was not transferred to the consolidated fund as required by the law. These funds were received directly from development partners for undertaking activities which were not budgeted for. \uf0b7 All the fifteen (15) planned out puts were fully quantified with a total of eighty six (86) activities worth UGX.37.3Bn. One (1) output with a total of three (3) activities worth UGX 0.99Bn was fully implemented while Fourteen (14) outputs with a total of eighty three (83) activities worth UGX.35.72Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "number/quantities achieved. \uf0b7 I assessed the implementation of 8 out puts that were fully quantified with a total of 60 activities worth UGX 6.3Bn and noted that all the 8 outputs with 60 activities worth UGX6.300Bn were partially implemented. The entity implemented all the 8 activities (13%) fully and 21 activities (35%) were partially implemented while 31 activities (52%) were not implemented. \uf0b7 The University did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, the University did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 Out of the approved 483 positions, only 112 (23.2%) positions were filled leaving 371 (76.8%) positions vacant. Low staff levels may lead to overload and ineffective execution of official duties by the existing workforce and affect service delivery.", null], ["22", "Uganda Management Institute (UMI) **Opinion** Unqualified", "\uf0b7 Out of the planned three (3) strategic targets/goals, none had been fully achieved, three (3) were partially achieved. \uf0b7 Out of budgeted NTR collections of UGX. 25.686 bn, a sum of UGX.10.125 bn was realized, representing a performance of 39.4 % of the target. \uf0b7 Out of the total receipts for the financial year of UGX 32.78 Bn, a sum of UGX. 27.7 Bn was spent by the entity resulting in an unspent balance of UGX 5.02Bn representing an absorption level of 85%. \uf0b7 I sampled 20 outputs with a total of sixty eight (68) activities and expenditure worth UGX18.48 Bn and noted that twelve (12) output with a total of forty three (43) activities and expenditure worth UGX 18.48Bn were fully quantified and 1 output with 5 activities and expenditure worth UGX.1.4 Bn were not quantified at all, 7 outputs with 20 activities and expenditure worth UGX 4.7 Bn were insufficiently quantified to enable assessment of performance. Furthermore, of the 43 quantified activities worth UGX 18.48Bn assessed; 13 activities worth UGX.1.4 Bn representing 30% were fully implemented, 30 activities worth UGX 17.08 Bn representing 70% were partially implemented. \uf0b7 I noted Shortcomings in the Institute\u2019s fleet management which included; inadequacy in maintenance funding. \uf0b7 Through a review of the internal audit report, I noted that the Academic Information Management System (AIMS) has challenges such as; inability to handle all short courses and curriculum for two masters programmes, failure to generate payment reference numbers, inability to post contra entries and inability to access data for previous semester/Academic years."], ["23", "Busitema University **Opinion** Unqualified", "\uf0b7 All the five (5) strategic targets/goals planned to be achieved by the University were only partially achieved. \uf0b7 Out of the budgeted Non tax revenue of UGX.5,768,000,000 for the year 2019/20, only UGX.3,686,793,048 was collected representing performance of only 64% of the target. \uf0b7 There was a shortfall in releases amounting to UGX. 0.92Bn which is 2% of the budget. Further, the entity remained with unspent balance of UGX.920,045,000 representing an absorption level of 98%. \uf0b7 The University received off-budget financing to the tune of UGX.1,466,924,370 which was not transferred to the consolidated fund as required by the law. These funds were received directly from development partners for undertaking activities which were not budgeted for. \uf0b7 All the fifteen (15) planned out puts were fully quantified with a total of eighty six (86) activities worth UGX.37.3Bn. One (1) output with a total of three (3) activities worth UGX 0.99Bn was fully implemented while Fourteen (14) outputs with a total of eighty three (83) activities worth UGX.35.72Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "number/quantities achieved. \uf0b7 I assessed the implementation of 8 out puts that were fully quantified with a total of 60 activities worth UGX 6.3Bn and noted that all the 8 outputs with 60 activities worth UGX6.300Bn were partially implemented. The entity implemented all the 8 activities (13%) fully and 21 activities (35%) were partially implemented while 31 activities (52%) were not implemented. \uf0b7 The University did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. In addition, the University did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 Out of the approved 483 positions, only 112 (23.2%) positions were filled leaving 371 (76.8%) positions vacant. Low staff levels may lead to overload and ineffective execution of official duties by the existing workforce and affect service delivery.", null], ["22", "Uganda Management Institute (UMI) **Opinion** Unqualified", "\uf0b7 Out of the planned three (3) strategic targets/goals, none had been fully achieved, three (3) were partially achieved. \uf0b7 Out of budgeted NTR collections of UGX. 25.686 bn, a sum of UGX.10.125 bn was realized, representing a performance of 39.4 % of the target. \uf0b7 Out of the total receipts for the financial year of UGX 32.78 Bn, a sum of UGX. 27.7 Bn was spent by the entity resulting in an unspent balance of UGX 5.02Bn representing an absorption level of 85%. \uf0b7 I sampled 20 outputs with a total of sixty eight (68) activities and expenditure worth UGX18.48 Bn and noted that twelve (12) output with a total of forty three (43) activities and expenditure worth UGX 18.48Bn were fully quantified and 1 output with 5 activities and expenditure worth UGX.1.4 Bn were not quantified at all, 7 outputs with 20 activities and expenditure worth UGX 4.7 Bn were insufficiently quantified to enable assessment of performance. Furthermore, of the 43 quantified activities worth UGX 18.48Bn assessed; 13 activities worth UGX.1.4 Bn representing 30% were fully implemented, 30 activities worth UGX 17.08 Bn representing 70% were partially implemented. \uf0b7 I noted Shortcomings in the Institute\u2019s fleet management which included; inadequacy in maintenance funding. \uf0b7 Through a review of the internal audit report, I noted that the Academic Information Management System (AIMS) has challenges such as; inability to handle all short courses and curriculum for two masters programmes, failure to generate payment reference numbers, inability to post contra entries and inability to access data for previous semester/Academic years."], ["23", "Busitema University **Opinion** Unqualified", "\uf0b7 All the five (5) strategic targets/goals planned to be achieved by the University were only partially achieved. \uf0b7 Out of the budgeted Non tax revenue of UGX.5,768,000,000 for the year 2019/20, only UGX.3,686,793,048 was collected representing performance of only 64% of the target. \uf0b7 There was a shortfall in releases amounting to UGX. 0.92Bn which is 2% of the budget. Further, the entity remained with unspent balance of UGX.920,045,000 representing an absorption level of 98%. \uf0b7 The University received off-budget financing to the tune of UGX.1,466,924,370 which was not transferred to the consolidated fund as required by the law. These funds were received directly from development partners for undertaking activities which were not budgeted for. \uf0b7 All the fifteen (15) planned out puts were fully quantified with a total of eighty six (86) activities worth UGX.37.3Bn. One (1) output with a total of three (3) activities worth UGX 0.99Bn was fully implemented while Fourteen (14) outputs with a total of eighty three (83) activities worth UGX.35.72Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "200", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "were partially implemented. \uf0b7 The University prepared or submitted the annual budget performance report on the 5th August 2020 rather than by 31st July, 2020 as required by regulations and there was a slight delay in submission of Quarter four (4) performance report. \uf0b7 I noted that the university acquired two (2) motor vehicles at a cost of UGX.364,000,000 during the FY 2019/20 using Government of Uganda funds without the necessary waiver approvals contrary to the issued guidelines by the PS/ST and the Office of the Prime Minister. \uf0b7 Three vehicles purchased by the University during the period of review were not posted onto the Asset Management module in the Integrated Financial Management system (IFMS) as at the end of the financial year 2019/2020 \uf0b7 The annual average vehicle maintenance cost per vehicle increased from UGX.9,178,985 in the FY 2017/18 to UGX.12,063,420, which is 31% increment and the university did not prepare a maintenance work plan to guide its spending on maintenance for all vehicles during the 3 years under review. \uf0b7 I noted that the University was understaffed with academic category at 21% and Non-teaching staff at 13% of the approved structure. \uf0b7 A supplementary funding of UGX.1,300,000,000 for construction of Lecture and Laboratory Block at Faculty of Health Sciences- Mbale campus was not updated in the procurement plan nor approved by the Contracts committee as required by the Regulations. \uf0b7 Contract managers did not prepare contract management plans or maintain contract management files to document the contract implementation as required by the Regulations.", null], ["24", "Mandela National Stadium Limited (MSNL) \u2013 Namboole **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.2,851,052,000 for the year 2019/20, only UGX.1,661,197,000 was realized representing 58% of the budgeted revenue. \uf0b7 I noted that the Stadium had three outputs all of which were quantified and one (1) output/activity representing 33.3% was fully implemented while 2 outputs/activities representing 66.7% were partially implemented. \uf0b7 I noted poor financial performance as the company made a loss of UGX.295,328,725 after tax in the year under review. \uf0b7 I noted declining liquidity as the Stadium\u2019s current ratio fell to 0.43 for the year under review which was way below the acceptable ratio of 1.5. \uf0b7 I noted that the Stadium\u2019s liabilities increased from UGX.4,598,118,967 in the F/Y 2018/2019 to UGX.5,384,387,673 as at the end of the financial year under review implying an increment of UGX.786,268,706(17%). \uf0b7 I noted long outstanding receivables and the Stadium closed the financial year with a receivables figure of UGX.2,591,493,705, an increment of 7% from receivables of UGX.2,422,336,031 of the prior year. \uf0b7 Review of the stadium operations revealed that management has failed to raise funds to maintain the stadium which has resulted into dilapidated facilities. \uf0b7 I noted that the Stadium was faced with long outstanding illegal occupancy of its land by encroachers. \uf0b7 I noted that the Stadium management had failed to collect revenue from the Ministry of health for the use of the stadium facilities as a non \u2013traditional Isolation and treatment facility (NTIF) for COVID 19."], ["25", "National Council for Higher Education (NCHE)", "\uf0b7 Out of the planned Six (6) strategic targets/goals, all were only partially achieved. \uf0b7 Out of budgeted NTR collections of UGX. 6.25bn, only UGX.4.8bn was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "were partially implemented. \uf0b7 The University prepared or submitted the annual budget performance report on the 5th August 2020 rather than by 31st July, 2020 as required by regulations and there was a slight delay in submission of Quarter four (4) performance report. \uf0b7 I noted that the university acquired two (2) motor vehicles at a cost of UGX.364,000,000 during the FY 2019/20 using Government of Uganda funds without the necessary waiver approvals contrary to the issued guidelines by the PS/ST and the Office of the Prime Minister. \uf0b7 Three vehicles purchased by the University during the period of review were not posted onto the Asset Management module in the Integrated Financial Management system (IFMS) as at the end of the financial year 2019/2020 \uf0b7 The annual average vehicle maintenance cost per vehicle increased from UGX.9,178,985 in the FY 2017/18 to UGX.12,063,420, which is 31% increment and the university did not prepare a maintenance work plan to guide its spending on maintenance for all vehicles during the 3 years under review. \uf0b7 I noted that the University was understaffed with academic category at 21% and Non-teaching staff at 13% of the approved structure. \uf0b7 A supplementary funding of UGX.1,300,000,000 for construction of Lecture and Laboratory Block at Faculty of Health Sciences- Mbale campus was not updated in the procurement plan nor approved by the Contracts committee as required by the Regulations. \uf0b7 Contract managers did not prepare contract management plans or maintain contract management files to document the contract implementation as required by the Regulations.", null], ["24", "Mandela National Stadium Limited (MSNL) \u2013 Namboole **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.2,851,052,000 for the year 2019/20, only UGX.1,661,197,000 was realized representing 58% of the budgeted revenue. \uf0b7 I noted that the Stadium had three outputs all of which were quantified and one (1) output/activity representing 33.3% was fully implemented while 2 outputs/activities representing 66.7% were partially implemented. \uf0b7 I noted poor financial performance as the company made a loss of UGX.295,328,725 after tax in the year under review. \uf0b7 I noted declining liquidity as the Stadium\u2019s current ratio fell to 0.43 for the year under review which was way below the acceptable ratio of 1.5. \uf0b7 I noted that the Stadium\u2019s liabilities increased from UGX.4,598,118,967 in the F/Y 2018/2019 to UGX.5,384,387,673 as at the end of the financial year under review implying an increment of UGX.786,268,706(17%). \uf0b7 I noted long outstanding receivables and the Stadium closed the financial year with a receivables figure of UGX.2,591,493,705, an increment of 7% from receivables of UGX.2,422,336,031 of the prior year. \uf0b7 Review of the stadium operations revealed that management has failed to raise funds to maintain the stadium which has resulted into dilapidated facilities. \uf0b7 I noted that the Stadium was faced with long outstanding illegal occupancy of its land by encroachers. \uf0b7 I noted that the Stadium management had failed to collect revenue from the Ministry of health for the use of the stadium facilities as a non \u2013traditional Isolation and treatment facility (NTIF) for COVID 19."], ["25", "National Council for Higher Education (NCHE)", "\uf0b7 Out of the planned Six (6) strategic targets/goals, all were only partially achieved. \uf0b7 Out of budgeted NTR collections of UGX. 6.25bn, only UGX.4.8bn was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "201", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "realized, representing a performance of 77 % of the target. \uf0b7 There was supplementary government funding of UGX.0.109bn representing 2.5% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 9.29 Bn, UGX. 8.57 Bn was spent by the entity resulting in an unspent balance of UGX 0.72Bn representing an absorption level of 92%. \uf0b7 I sampled six outputs with a total of Twelve (109) activities and expenditure worth UGX8.57 Bn and noted that all the outputs with a total of One hundred nine (109) activities and expenditure worth UGX 8.57 Bn were insufficiently quantified. Furthermore, of the 65 quantified activities worth UGX 7.62Bn assessed; Twenty four (24) activity worth UGX.5.21Bn was fully implemented, while twelve (12) activities worth UGX 1.29 Bn were partially implemented and twenty nine (29) activities worth 1.12Bn were not implemented at all. \uf0b7 I noted Shortcomings in the Council\u2019s fleet management which included; unplanned acquisition of vehicles and absence of a fleet management policy and guidelines."], ["26", "National Council of Sports (NCS) **Opinion** Unqualified", "\uf0b7 Out of the planned twenty (20) strategic targets/goals, two (2) targets had been fully achieved, ten (10) were partially achieved while eight (8) were not achieved at all. \uf0b7 Out of the budgeted Non tax revenue of UGX.51, 592,487,064 for the year 2019/20, UGX.3952, 255,795 was collected representing performance of only 60% of the target. \uf0b7 There was a shortfall in releases amounting to UGX. 4.90Bn which is 18% of the budget. Further, the entity remained with unspent balance of UGX. 0.94 BN representing an absorption level of 96%. \uf0b7 The Council received off-budget financing to the tune of UGX.1UGX.59,550,000 which was not transferred to the consolidated fund as required by the law. These funds were received directly from development partners for undertaking activities which were not budgeted for. \uf0b7 Eighty three (83) outputs with a total of eighty three (83) activities and expenditure worth UGX 20.55Bn were fully quantified. While fifty nine (59) outputs with a total of Fifty nine (59) activities and expenditure worth UGX 1.50Bn were not quantified at all. \uf0b7 Out of the 83 quantified outputs, thirty nine (39) outputs with a total of thirty nine (39) activities worth UGX.16.13Bn were fully implemented while thirteen (13) outputs with thirteen (13) activities worth UGX.4.10 Bn were partially implemented as thirty one (31) outputs with a total of thirty one (31) were not implemented at all. \uf0b7 I noted that out of 51 sports associations only 12 submitted audited books of accounts and 36 disclosed sources of funding to NCS. \uf0b7 Two vehicles purchased by the Council during the period of review were not posted onto the Asset Management module in the Integrated Financial Management system (IFMS) as at the end of the financial year 2019/2020."], ["27", "Uganda Petroleum Institute Kigumba (UPIK) **Opinion** Unqualified", "\uf0b7 I noted that the Institute budgeted to collect NTR of UGX.238,806,000 during the year under review out of which UGX.350,770,404 was collected, representing a performance of 146.9% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.4,347,758,978 representing 51% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.05Bn representing an absorption level of 98%. \uf0b7 I noted that UPIK accumulated arrears to the tune of UGX.1,117,766,065. \uf0b7 Civil works contracts were lagging behind schedule."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "realized, representing a performance of 77 % of the target. \uf0b7 There was supplementary government funding of UGX.0.109bn representing 2.5% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 9.29 Bn, UGX. 8.57 Bn was spent by the entity resulting in an unspent balance of UGX 0.72Bn representing an absorption level of 92%. \uf0b7 I sampled six outputs with a total of Twelve (109) activities and expenditure worth UGX8.57 Bn and noted that all the outputs with a total of One hundred nine (109) activities and expenditure worth UGX 8.57 Bn were insufficiently quantified. Furthermore, of the 65 quantified activities worth UGX 7.62Bn assessed; Twenty four (24) activity worth UGX.5.21Bn was fully implemented, while twelve (12) activities worth UGX 1.29 Bn were partially implemented and twenty nine (29) activities worth 1.12Bn were not implemented at all. \uf0b7 I noted Shortcomings in the Council\u2019s fleet management which included; unplanned acquisition of vehicles and absence of a fleet management policy and guidelines."], ["26", "National Council of Sports (NCS) **Opinion** Unqualified", "\uf0b7 Out of the planned twenty (20) strategic targets/goals, two (2) targets had been fully achieved, ten (10) were partially achieved while eight (8) were not achieved at all. \uf0b7 Out of the budgeted Non tax revenue of UGX.51, 592,487,064 for the year 2019/20, UGX.3952, 255,795 was collected representing performance of only 60% of the target. \uf0b7 There was a shortfall in releases amounting to UGX. 4.90Bn which is 18% of the budget. Further, the entity remained with unspent balance of UGX. 0.94 BN representing an absorption level of 96%. \uf0b7 The Council received off-budget financing to the tune of UGX.1UGX.59,550,000 which was not transferred to the consolidated fund as required by the law. These funds were received directly from development partners for undertaking activities which were not budgeted for. \uf0b7 Eighty three (83) outputs with a total of eighty three (83) activities and expenditure worth UGX 20.55Bn were fully quantified. While fifty nine (59) outputs with a total of Fifty nine (59) activities and expenditure worth UGX 1.50Bn were not quantified at all. \uf0b7 Out of the 83 quantified outputs, thirty nine (39) outputs with a total of thirty nine (39) activities worth UGX.16.13Bn were fully implemented while thirteen (13) outputs with thirteen (13) activities worth UGX.4.10 Bn were partially implemented as thirty one (31) outputs with a total of thirty one (31) were not implemented at all. \uf0b7 I noted that out of 51 sports associations only 12 submitted audited books of accounts and 36 disclosed sources of funding to NCS. \uf0b7 Two vehicles purchased by the Council during the period of review were not posted onto the Asset Management module in the Integrated Financial Management system (IFMS) as at the end of the financial year 2019/2020."], ["27", "Uganda Petroleum Institute Kigumba (UPIK) **Opinion** Unqualified", "\uf0b7 I noted that the Institute budgeted to collect NTR of UGX.238,806,000 during the year under review out of which UGX.350,770,404 was collected, representing a performance of 146.9% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.4,347,758,978 representing 51% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.05Bn representing an absorption level of 98%. \uf0b7 I noted that UPIK accumulated arrears to the tune of UGX.1,117,766,065. \uf0b7 Civil works contracts were lagging behind schedule."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "realized, representing a performance of 77 % of the target. \uf0b7 There was supplementary government funding of UGX.0.109bn representing 2.5% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX 9.29 Bn, UGX. 8.57 Bn was spent by the entity resulting in an unspent balance of UGX 0.72Bn representing an absorption level of 92%. \uf0b7 I sampled six outputs with a total of Twelve (109) activities and expenditure worth UGX8.57 Bn and noted that all the outputs with a total of One hundred nine (109) activities and expenditure worth UGX 8.57 Bn were insufficiently quantified. Furthermore, of the 65 quantified activities worth UGX 7.62Bn assessed; Twenty four (24) activity worth UGX.5.21Bn was fully implemented, while twelve (12) activities worth UGX 1.29 Bn were partially implemented and twenty nine (29) activities worth 1.12Bn were not implemented at all. \uf0b7 I noted Shortcomings in the Council\u2019s fleet management which included; unplanned acquisition of vehicles and absence of a fleet management policy and guidelines."], ["26", "National Council of Sports (NCS) **Opinion** Unqualified", "\uf0b7 Out of the planned twenty (20) strategic targets/goals, two (2) targets had been fully achieved, ten (10) were partially achieved while eight (8) were not achieved at all. \uf0b7 Out of the budgeted Non tax revenue of UGX.51, 592,487,064 for the year 2019/20, UGX.3952, 255,795 was collected representing performance of only 60% of the target. \uf0b7 There was a shortfall in releases amounting to UGX. 4.90Bn which is 18% of the budget. Further, the entity remained with unspent balance of UGX. 0.94 BN representing an absorption level of 96%. \uf0b7 The Council received off-budget financing to the tune of UGX.1UGX.59,550,000 which was not transferred to the consolidated fund as required by the law. These funds were received directly from development partners for undertaking activities which were not budgeted for. \uf0b7 Eighty three (83) outputs with a total of eighty three (83) activities and expenditure worth UGX 20.55Bn were fully quantified. While fifty nine (59) outputs with a total of Fifty nine (59) activities and expenditure worth UGX 1.50Bn were not quantified at all. \uf0b7 Out of the 83 quantified outputs, thirty nine (39) outputs with a total of thirty nine (39) activities worth UGX.16.13Bn were fully implemented while thirteen (13) outputs with thirteen (13) activities worth UGX.4.10 Bn were partially implemented as thirty one (31) outputs with a total of thirty one (31) were not implemented at all. \uf0b7 I noted that out of 51 sports associations only 12 submitted audited books of accounts and 36 disclosed sources of funding to NCS. \uf0b7 Two vehicles purchased by the Council during the period of review were not posted onto the Asset Management module in the Integrated Financial Management system (IFMS) as at the end of the financial year 2019/2020."], ["27", "Uganda Petroleum Institute Kigumba (UPIK) **Opinion** Unqualified", "\uf0b7 I noted that the Institute budgeted to collect NTR of UGX.238,806,000 during the year under review out of which UGX.350,770,404 was collected, representing a performance of 146.9% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.4,347,758,978 representing 51% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.05Bn representing an absorption level of 98%. \uf0b7 I noted that UPIK accumulated arrears to the tune of UGX.1,117,766,065. \uf0b7 Civil works contracts were lagging behind schedule."], ["28", "Albertine Region Sustainable", "\uf0b7 The Project planned to achieve its deliverables through implementation of six"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "202", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Development Project- 1310 (ARSDP \u2013MOES Component) **Opinion** Unqualified", "(6) outputs with a budget of UGX.6,982,369,000 but a number of weaknesses were noted which included; Under performance in terms GOU Funding, under absorption, inaccuracies in planning and reporting and diversions and mischarges. \uf0b7 Ineligible expenditure from the IDA Project Funds totaling UGX. 68,678,560. \uf0b7 Non review of internal audit contrary to the requirement of the IDA requirements."], ["29", "Education Service Commission (ESC) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to UGX.1.5Bn representing 15.9% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.78Bn representing an absorption level of 90.53%. \uf0b7 I sampled 5 out-puts with 14 activities worth UGX.6.97Bn and noted that 2 outputs with a total of 4 activities and expenditure worth UGX.4.41Bn were not quantified at all to enable measurement of performance while one (1) output with a total of two (2) activities and expenditure worth UGX 0.11Bn was insufficiently quantified. \uf0b7 All quarterly performance reports were submitted after the quarterly deadline. \uf0b7 I noted that the Commission made a funding surplus of UGX.32,773,050 on acquisition of 2 vehicles procured in the last three years and shortcomings were observed in the commission\u2019s fleet management which included; non- needs assessment for the procured cars, failure to maintain fuel registers and log books. I also noted that the entity\u2019s budget for maintenance over the previous three years was under funded by UGX.176,508,000. \uf0b7 I noted that the entity did not conduct pre-retirement trainings contrary to Public standing orders, 2010 section (J - e) part 2."], ["30", "National Curriculum Development Centre (NCDC) **Opinion** Unqualified", "\uf0b7 Out of the planned 17 strategic goals to be achieved by the Centre all the 17 were partially achieved. \uf0b7 Out of the budgeted NTR of UGX.0.1Bn for the financial year 2019/2020, UGX.0.106 was collected representing performance of 106% of the target. \uf0b7 There was a shortfall in government releases amounting to UGX. 2.1bn representing 8.5% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.68Bn representing an absorption level of 97%. \uf0b7 I sampled 11 out-puts with 35 activities worth UGX. 22.495Bn representing 100 % of the total budget and noted that 5 outputs with 24 activities worth UGX.15.19Bn were not insufficiently quantified to enable measurement of performance. Furthermore, of the 11 quantified activities worth UGX.7.31 assessed; 6 activities representing 54% was fully implemented 4 activities representing 36% were partially implemented while 1 activity representing 10% remained unimplemented. \uf0b7 I noted that the Centre had outstanding arrears amounting to UGX.311,656,336 as at 30th June 2020 arising out of Court cases and outstanding supplies. \uf0b7 I observed that out of the 214 approved posts for the Centre, only 86 were filled leaving 128 (60%) posts vacant. \uf0b7 I noted Shortcomings in the center\u2019s fleet management which included; non- compliance with government ban on acquisition of motor vehicles and procurement of vehicles without undertaking a needs assessment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "Development Project- 1310 (ARSDP \u2013MOES Component) **Opinion** Unqualified", "(6) outputs with a budget of UGX.6,982,369,000 but a number of weaknesses were noted which included; Under performance in terms GOU Funding, under absorption, inaccuracies in planning and reporting and diversions and mischarges. \uf0b7 Ineligible expenditure from the IDA Project Funds totaling UGX. 68,678,560. \uf0b7 Non review of internal audit contrary to the requirement of the IDA requirements."], ["29", "Education Service Commission (ESC) **Opinion** Unqualified", "\uf0b7 There was a shortfall in releases amounting to UGX.1.5Bn representing 15.9% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.78Bn representing an absorption level of 90.53%. \uf0b7 I sampled 5 out-puts with 14 activities worth UGX.6.97Bn and noted that 2 outputs with a total of 4 activities and expenditure worth UGX.4.41Bn were not quantified at all to enable measurement of performance while one (1) output with a total of two (2) activities and expenditure worth UGX 0.11Bn was insufficiently quantified. \uf0b7 All quarterly performance reports were submitted after the quarterly deadline. \uf0b7 I noted that the Commission made a funding surplus of UGX.32,773,050 on acquisition of 2 vehicles procured in the last three years and shortcomings were observed in the commission\u2019s fleet management which included; non- needs assessment for the procured cars, failure to maintain fuel registers and log books. I also noted that the entity\u2019s budget for maintenance over the previous three years was under funded by UGX.176,508,000. \uf0b7 I noted that the entity did not conduct pre-retirement trainings contrary to Public standing orders, 2010 section (J - e) part 2."], ["30", "National Curriculum Development Centre (NCDC) **Opinion** Unqualified", "\uf0b7 Out of the planned 17 strategic goals to be achieved by the Centre all the 17 were partially achieved. \uf0b7 Out of the budgeted NTR of UGX.0.1Bn for the financial year 2019/2020, UGX.0.106 was collected representing performance of 106% of the target. \uf0b7 There was a shortfall in government releases amounting to UGX. 2.1bn representing 8.5% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.68Bn representing an absorption level of 97%. \uf0b7 I sampled 11 out-puts with 35 activities worth UGX. 22.495Bn representing 100 % of the total budget and noted that 5 outputs with 24 activities worth UGX.15.19Bn were not insufficiently quantified to enable measurement of performance. Furthermore, of the 11 quantified activities worth UGX.7.31 assessed; 6 activities representing 54% was fully implemented 4 activities representing 36% were partially implemented while 1 activity representing 10% remained unimplemented. \uf0b7 I noted that the Centre had outstanding arrears amounting to UGX.311,656,336 as at 30th June 2020 arising out of Court cases and outstanding supplies. \uf0b7 I observed that out of the 214 approved posts for the Centre, only 86 were filled leaving 128 (60%) posts vacant. \uf0b7 I noted Shortcomings in the center\u2019s fleet management which included; non- compliance with government ban on acquisition of motor vehicles and procurement of vehicles without undertaking a needs assessment."], ["31", "Management Training and Advisory Centre (MTAC) **Opinion** Unqualified", "\uf0b7 I noted that the MTAC budget of UGX.7,500,000,000 which was revised to UGX.5,446,753,000 lacked council approval \uf0b7 Out of the budgeted NTR of UGX.2.35Bn for the financial year 2019/2020, a sum of UGX.2.31Bn was collected representing performance of 98.3% of the target. \uf0b7 Out of the total receipts for the financial year of UGX.5.4Bn, a sum of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "203", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "", "UGX.5.1Bn was spent by the Centre resulting into unspent balance of UGX.0.3Bn representing an absorption level of 94.4%. \uf0b7 I noted that total liabilities increased from UGX.545,018,304 in the FY 2018/19 to UGX.912,428,501 indicating an increment of UGX.367,410,197(67.4%) \uf0b7 Out of 72 posts of the newly implemented MTAC staff establishment, only 54 (75%) were filled leaving 18 (25%) vacancies. Among the vacant posts were key positions of the Executive Director, Director Finance and Administration and Manager-Human resources and Administration."], ["32", "Economic Policy Research Centre (EPRC) **Opinion** Unqualified", "\uf0b7 No material issues."], ["33", "African Centre for Agroecology and Livelihood Systems (ACALISE) implemented by Uganda Martyrs University under Africa Higher Education centres of Excellence (ACE III Project) Project No. 126974, Loan No. 5797-UG **Opinion** Unqualified", "\uf0b7 No material issues."], ["34", "Uganda National Education Support (UNES) Project - 2018 **Opinion** Unqualified", "\uf0b7 No material issues."], ["35", "Uganda National Education Support (UNES) Project - Closure **Opinion** Unqualified", "\uf0b7 No material issues."], ["36", "Africa Institute for Strategic Animal Resource Services and Development (Afrisa) - MUK 2016 **Opinion** Unqualified", "\uf0b7 No material issues."], ["37", "Africa Institute for Strategic Animal Resource Services and Development (Afrisa) - MUK 2017 **Opinion**", "\uf0b7 No material issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "204", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Unqualified", ""], ["38", "Africa Institute for Strategic Animal Resource Services and Development (Afrisa) - MUK 2018 **Opinion** Unqualified", "\uf0b7 No material issues."], ["39", "Makerere Institute of Social Research (MISR) \\- Think Tank Project **Opinion** Unqualified", "\uf0b7 No material issue."], ["40", "Makerere Institute of Social Research (MISR) CARNEGIE: Post graduate training & Research Programs **Opinion** Unqualified", "\uf0b7 No material issue."], ["41", "Makerere Institute of Social Research (MISR) NORHED Institutional Development Project **Opinion** Unqualified", "\uf0b7 No material issue."], ["42", "Makerere University Holding Company Limited (Mak Holdings) **Opinion** Unqualified", "\uf0b7 Makerere University Holding Company Ltd had accumulated domestic arrears to the tune of UGX.405,138,535 as at 30th June, 2020 that included statutory deductions of VAT of UGX.23,697,521; PAYE worth UGX.40,168,714 and NSSF of UGX.50,648,704 that remained unremitted. \uf0b7 The Company recognized outstanding receivables of UGX.274,365,983 as at 30th June, 2020. I noted that 78% of the receivables were due from Makerere University, which was not paying for the services rendered from the Guest House. \uf0b7 I noted that Mak Holdings annual returns for the period of July, 2015 to July 2019 were filed late on the 18th of February, 2020 against the Company\u2019s Act requirements. \uf0b7 I noted that Mak Holdings had not implemented most of its strategic objectives as planned as at 30th June 2020, thus defeating the purpose for which the company was set up."], ["43", "ADB V Support to Higher Education, Science &Technology (ADB HEST) - 2018/19 **Opinion** Unqualified", "\uf0b7 I noted that ICT equipment worth UGX.521,126,231 which had been procured for Busitema University using ADB-HEST funds was destroyed after fire gutted the computer laboratory on October 8, 2017. \uf0b7 I noted that Withholding Tax amounting to UGX.9,317,786,518 was not withheld and there is no evidence to show that the service providers were WHT exempt. In addition, there was no evidence to show that the tax component was remitted from the GOU counterpart funding. \uf0b7 I noted that although the directly spent funds totaling to UGX.71,574,737,471 towards rehabilitation and expansion of STI learning facilities, and each beneficiary institution given UGX. 40,000,000 to develop project sustainability plan to ensure continuity after project closure, this was not done."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "205", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7", null], ["", "**SCIENCE AND INNOVATION**", ""], ["1", "Ministry of Science, Technology and Innovation (MoSTI) **Opinion** Unqualified", "\uf0b7 I noted the Ministry lacked a Policy on Technology Development, although it financed one Company with UGX.89.5Million to develop and supply Innovative Solution towards the Fight against/Control of the Coronavirus (COVID 19) pandemic in Uganda. I observed that there have been no progress reports on the activities of the company to date, to enable assessment of best value attainment. \uf0b7 The Ministry did not carry out an Internal Assessment on some Innovators before being financed as required by the National Research and Innovation Programme (NRIP) Framework. Financing innovators that were not previously assessed may result into financial loss resulting from innovator projects that are not feasible. \uf0b7 The contract for Supply, Delivery, Installation and Commissioning of Assorted Medical Research and Development Equipment to Support Covid - 19 Diagnostics, Vaccines and Therapeutics at a contract sum of UGX.5.25Bn had not been fully delivered by 19th December, 2020, despite 100% advance payment. Given that there was no performance guarantee obtained from the supplier, the ministry remains exposed to a risk of loss in the event of total failure to deliver. \uf0b7 Budget performance issues were noted such as; Shortfall in GOU releases; under absorption of funds; Underutilization of donor funds; Failure to budget for NTR and non-preparation of monitoring plans and reports. \uf0b7 Shortcomings were noted in the Ministry\u2019s Fleet Management which include; Failure to Comply with the Vehicle Standardization Guidelines of Government; Lack of a Fleet Management Policy and Guidelines; Failure to Maintain Fuel Registers; Failure to Maintain Proper Vehicle Movement Log Books; Absence of Annual Motor Vehicle Inspections and Non maintenance of Motor Vehicle Service Analysis Records. \uf0b7 I observed that out of the one hundred and fifty two (152) established positions at the Ministry, only one hundred and twenty six (126) were filled leaving twenty six (26) positions vacant (17%). Vacant positions affect the ministry\u2019s capacity to execute its mandate."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "\uf0b7", null], ["", "**SCIENCE AND INNOVATION**", ""], ["1", "Ministry of Science, Technology and Innovation (MoSTI) **Opinion** Unqualified", "\uf0b7 I noted the Ministry lacked a Policy on Technology Development, although it financed one Company with UGX.89.5Million to develop and supply Innovative Solution towards the Fight against/Control of the Coronavirus (COVID 19) pandemic in Uganda. I observed that there have been no progress reports on the activities of the company to date, to enable assessment of best value attainment. \uf0b7 The Ministry did not carry out an Internal Assessment on some Innovators before being financed as required by the National Research and Innovation Programme (NRIP) Framework. Financing innovators that were not previously assessed may result into financial loss resulting from innovator projects that are not feasible. \uf0b7 The contract for Supply, Delivery, Installation and Commissioning of Assorted Medical Research and Development Equipment to Support Covid - 19 Diagnostics, Vaccines and Therapeutics at a contract sum of UGX.5.25Bn had not been fully delivered by 19th December, 2020, despite 100% advance payment. Given that there was no performance guarantee obtained from the supplier, the ministry remains exposed to a risk of loss in the event of total failure to deliver. \uf0b7 Budget performance issues were noted such as; Shortfall in GOU releases; under absorption of funds; Underutilization of donor funds; Failure to budget for NTR and non-preparation of monitoring plans and reports. \uf0b7 Shortcomings were noted in the Ministry\u2019s Fleet Management which include; Failure to Comply with the Vehicle Standardization Guidelines of Government; Lack of a Fleet Management Policy and Guidelines; Failure to Maintain Fuel Registers; Failure to Maintain Proper Vehicle Movement Log Books; Absence of Annual Motor Vehicle Inspections and Non maintenance of Motor Vehicle Service Analysis Records. \uf0b7 I observed that out of the one hundred and fifty two (152) established positions at the Ministry, only one hundred and twenty six (126) were filled leaving twenty six (26) positions vacant (17%). Vacant positions affect the ministry\u2019s capacity to execute its mandate."], ["2", "Uganda National Council for Science and Technology (UNCST) **Opinion** Unqualified", "\uf0b7 The entity had a revised budgeted of UGX.26.07Bn, out of which UGX.24.62Bn was released resulting into Budget short fall of UGX.1.45Bn which is about 5.6% of the budget. Budget shortfalls negatively affect implementation of planned activities and hence service delivery. \uf0b7 Out of the total receipts for the financial year of UGX.26.9Bn, including donor funds, UGX.18.01Bn was spent by the entity resulting into an unspent balance of UGX.8.9Bn representing an absorption level of 67%. Unspent funds signify unimplemented activities which also negatively impacts on service delivery. \uf0b7 I noted that the entity received off-budget financing to a tune of UGX.1.65Bn which was never paid into the consolidated fund as required by the law. Off- budget financing distorts planning, may result in duplication of activities, as well as posing a risk of misuse of funds. \uf0b7 There were noted project delays in the implementation of National Science Technology, Engineering and Innovation Skills Enhancement Project (NSTEI- SEP), due to land wrangles, despite availability of donor funding of US$.84,736,583.78 and payment of GOU contribution of US$.14,960,098.56 to a contractor. \uf0b7 Shortcomings were noted in the entity\u2019s fleet management including; Failure to maintain fuel registers; Non maintenance of vehicle movement log books; Absence of annual vehicle inspections; Drivers\u2019 competences for adequate operation of entity fleet and Non maintenance of maintenance of motor"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "206", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "vehicle service analysis records.", null], ["3", "Uganda Industrial Research Institute (UIRI) **Opinion** Unqualified", "\uf0b7 Review of the implementation of the institution\u2019s strategic plan revealed that out of the planned Five (05) strategic targets/goals, One (1) target had been fully achieved, Three (3) were partially achieved while one (1) was not achieved at all despite the fact that all funds for the activities had been released for all the five years. \uf0b7 Review of the Non Tax Revenue (NTR) estimates, revenue sources and rates charged at vote level revealed that although the entity had budgeted to collect NTR of UGX.239,440,690, only UGX.147,751,361 was collected, representing a performance of 62% of the target. Shortfalls in NTR collections affect the implementation of planned activities at Government wide level. \uf0b7 Review of the approved budget estimates for the Institute revealed that UGX.868 Million was earmarked for settlement of domestic arrears in the financial year 2019/20. However, UGX.1,812 Million was paid for outstanding liabilities relating to previous financial years. Consequently, a total of UGX.943 Million was diverted from the current year budget activities and used to settle domestic arrears for the past year which was irregular."], ["", "**GENDER AND SOCIAL DEVELOPMENT**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "vehicle service analysis records.", null], ["3", "Uganda Industrial Research Institute (UIRI) **Opinion** Unqualified", "\uf0b7 Review of the implementation of the institution\u2019s strategic plan revealed that out of the planned Five (05) strategic targets/goals, One (1) target had been fully achieved, Three (3) were partially achieved while one (1) was not achieved at all despite the fact that all funds for the activities had been released for all the five years. \uf0b7 Review of the Non Tax Revenue (NTR) estimates, revenue sources and rates charged at vote level revealed that although the entity had budgeted to collect NTR of UGX.239,440,690, only UGX.147,751,361 was collected, representing a performance of 62% of the target. Shortfalls in NTR collections affect the implementation of planned activities at Government wide level. \uf0b7 Review of the approved budget estimates for the Institute revealed that UGX.868 Million was earmarked for settlement of domestic arrears in the financial year 2019/20. However, UGX.1,812 Million was paid for outstanding liabilities relating to previous financial years. Consequently, a total of UGX.943 Million was diverted from the current year budget activities and used to settle domestic arrears for the past year which was irregular."], ["", "**GENDER AND SOCIAL DEVELOPMENT**", ""], ["1", "Ministry of Gender, Labour and Social Development (MoGLSD) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX.152,819,601,346, a sum of UGX.129,283,966,120 was realized resulting into a shortfall of UGX.23,535,635,226 representing 15.4%. \uf0b7 Out of the warrants of UGX.129,283,966,120, a sum of UGX.128,170,100,041 was spent indicating an absorption rate of 99.14%, and a closing balance of UGX.1,113,866,079. \uf0b7 I noted mischarges of UGX.18,919,010 and off-budget financing to a tune of UGX. 27,102,296,000 which was not transferred to the consolidated fund. \uf0b7 I sampled 25 outputs with 31 activities worth UGX.134.12 Bn, representing 87.76% of the total budget, and noted that 9 outputs (36%) with 11 activities worth UGX. 79.33Bn were not quantified at all. In addition, out of the 16 quantified outputs with 20 activities assessed, 12 outputs (75%) were achieved, 15 activities (75%) were fully achieved/implemented, while 4 out puts with 5 activities representing 25% were partially achieved/implemented. \uf0b7 There was a delay in payments of outstanding workers compensation worth UGX.725,577,006. In addition, there was increase in compensation obligations of UGX 114,516,191 during the year, while UGX 907,469,453 was paid out during the year. \uf0b7 I noted that, out of UGX 3,300,000,000 budgeted for YLP activities, only UGX3,105,722,216 (94%) was received indicating a shortfall of 6%. Recoveries of UGX. 2,455,507,721 from the YLP were not remitted to the Bank of Uganda recovery account. In addition, UGX. 4,826,859,239 recovered could not be linked to any district/group due to absence of reconciliations. Furthermore, out of total recoveries of UGX. 34,804,760,933, only UGX. 9,449,060,080 was revolved to other youth groups leaving a balance of UGX.25,344,757,853 idle on account. \uf0b7 Out of UGX.34,722,207,000 budgeted for Uganda Women Enterprise Program (UWEP) activities, UGX.15,987,181,908 (46%) was received indicating a shortfall of 54%. I noted that UGX. 3,626,621,134 (16%) constituting recoverable funds remained outstanding, while recoveries amounting to UGX.670,370,843 could not be tagged to any District and individual women groups due to lack of reconciliations. Furthermore, a variance of UGX.498,595,806 was noted between reported recoveries and actual account balances."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "207", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 During the three (3) financial years; 2017/18-2019/20, the Ministry budgeted UGX.7,459,701,100 for acquisition of vehicles from government funding. A sum of UGX.6,456,701,100 was warranted and UGX.6,456,701,100 spent to acquire 24 vehicles. Some of the shortfalls in fleet management were; lack of annual motor vehicle inspections, unapproved fleet management policy and failure to undertake medical tests and refresher courses by drivers.", null], ["2", "National Council for Disability **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX. 1,236,000,000 for the financial year 2019/2020, UGX. 807,479,432 was released representing 65%. \uf0b7 Out of the 13 approved posts, only 8 were filled leaving 5 posts vacant representing a staffing gap of 38.4%. \uf0b7 The Council received ten (10) complaints from persons with disability in relation to violation of their rights. However, only three (3) complaints were concluded during the year."], ["3", "National Council of Older Persons **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX. 826,000,000 for the financial year 2019/2020, UGX. 621,319,421 was released representing 25% shortfall in available funds for expenditure. A s a result key activities were not undertaken such as monitoring the SAGE programme and disseminating the independent electoral commission materials. \uf0b7 Out of the released funds amounting to UGX. 621,319,421, only UGX.549,200,002 was spent by the entity resulting into an unspent balance of UGX. 74,084,810, representing absorption level of 88%. \uf0b7 The Council has no fleet for operational activities and has staffing gap of 33% under the current structure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 During the three (3) financial years; 2017/18-2019/20, the Ministry budgeted UGX.7,459,701,100 for acquisition of vehicles from government funding. A sum of UGX.6,456,701,100 was warranted and UGX.6,456,701,100 spent to acquire 24 vehicles. Some of the shortfalls in fleet management were; lack of annual motor vehicle inspections, unapproved fleet management policy and failure to undertake medical tests and refresher courses by drivers.", null], ["2", "National Council for Disability **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX. 1,236,000,000 for the financial year 2019/2020, UGX. 807,479,432 was released representing 65%. \uf0b7 Out of the 13 approved posts, only 8 were filled leaving 5 posts vacant representing a staffing gap of 38.4%. \uf0b7 The Council received ten (10) complaints from persons with disability in relation to violation of their rights. However, only three (3) complaints were concluded during the year."], ["3", "National Council of Older Persons **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX. 826,000,000 for the financial year 2019/2020, UGX. 621,319,421 was released representing 25% shortfall in available funds for expenditure. A s a result key activities were not undertaken such as monitoring the SAGE programme and disseminating the independent electoral commission materials. \uf0b7 Out of the released funds amounting to UGX. 621,319,421, only UGX.549,200,002 was spent by the entity resulting into an unspent balance of UGX. 74,084,810, representing absorption level of 88%. \uf0b7 The Council has no fleet for operational activities and has staffing gap of 33% under the current structure."], ["4", "Uganda National Cultural Centre (UNCC) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX 5,355,692,000 a sum of UGX 2,532,843,990 was realized, representing 48%, resulting into a shortfall of UGX 2,822,848,000 representing 52% of the total budget. \uf0b7 Out of the total receipts of UGX 2,532,843,990, only UGX 2,184,634,013 was spent by the entity resulting in an unspent balance of UGX. 348,209,977 representing absorption level of 86%. \uf0b7 Out of the total payables figure of UGX 2,588,529,670, UGX 1,868,626,267 (72.2%) related to statutory obligations of gratuity, PAYE, VAT and NSSF. Out of the remaining liability of UGX 719,903,403(27.8%), UGX 652,414,611 was owed to M/s Ambitious Construction Co. Ltd. \uf0b7 Out of the UGX 2,031,324,873, UGX 1.6 Bn (80%) is due from M/S Creations Limited. In addition, UGX 169,213,748 (8.3%) due from MS/ Food Platz, NACCAU craft village and UGAWU has also been outstanding for over a year. \uf0b7 The UNCC Act enacted on 8th October 1959 has never been reviewed. There are no regulations and guidelines to operationalize the Act."], ["5", "Equal Opportunities Commission (EOC) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX.12,264,537,958 a sum of UGX.10,717,869,447 was realized resulting into a shortfall of UGX. 1,546,668,511 representing 12.61%. \uf0b7 Out of the warrants of UGX.10,717,869,447, a sum of UGX.10,039,139,356 was spent indicating an absorption rate of 93.7%. However, UGX.678,730,091 was unspent and it related to the unspent rental space funds. In addition, the commission received off-budget financing to a tune of UGX.1,717,063,149 which was not transferred to the consolidated fund. \uf0b7 I sampled 8 outputs with 48 activities worth UGX.6.260 Bn, representing 51.04% of the total budget, and noted that 3 outputs (37.5%) with 68 activities and expenditure worth UGX. 0.153Bn were partially quantified. In addition, out of the 5 quantified outputs with 23 activities assessed, 2 outputs (40%) were achieved with 9 activities (40%) were fully achieved/implemented, while 3 out puts with 36 activities representing 60% were partially achieved/implemented. \uf0b7 There are long outstanding receivables of UGX.211,105,359 for which the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "208", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "PS/ST has since rejected management\u2019s request to write them off but rather to recover. In addition, management is yet to recover a sum of UGX 90 million from staff who received funds for travel but were unable to travel. \uf0b7 Management has outstanding statutory obligations to NSSF amounting to a sum of UGX.279,434,392 arising out of the failure to deduct NSSF from the gratuity payments and allowances. \uf0b7 Out of 543 complaints received by EOC, only 236 where resolved as at 30th June 2020, representing 43.4% of concluded cases. My previous year report indicated that 72% (163) cases were not concluded. The commission has a 55.5%staffing gap coupled with nine staff on interdiction that is affecting the efficiency of the commission\u2019s operations. \uf0b7 During the three (3) financial years: 2017/18-2019/20; the Commission budgeted UGX.1,390,000,000 on acquisition of vehicles from government funding. A sum of UGX.1,390,000,000 was warranted and UGX.1,390,000,000 was spent to acquire 9 vehicles. The Commission procured eight (8) vehicles (33%) at a total cost of UGX.1,175,844,307 without prior clearance from MoPS, 6 vehicles at a cost of UGX.1.17 Bn were acquired but were not in the work plan, procurement plan and had no needs assessment undertaken. In addition, 3 vehicles (23%) acquired at a total cost of UGX.709,850, had engine capacities higher than the recommended threshold. There was inadequate recording of Motor vehicles, for instance; there were no service analysis records, incomplete log books, no fuel registers among others. There was an increase in maintenance cost, with maintenance costs averaging UGX.11.78 Million per vehicle per year. 5 vehicles surpass the recommended 5 year useful life but are yet to be disposed-off by management. These vehicle inadequacies affect service delivery effectiveness.", null], ["6", "National Youth Council (NYC) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX.3,075,000,000, a sum of UGX.1,623,036,000 was realized resulting into a shortfall of UGX.1,451,963,839 representing 47.2%. \uf0b7 Out of the total receipts for the financial year of UGX.1,623,036,161, Council incurred expenditure of UGX 1,686,012,781. This led to a debt of UGX 66,136,750, relating to non-payment of PAYE and NSSF. \uf0b7 Council has a staffing gap of 42%, with no programme officer and accounts assistant. Undertaking its mandate and ensuring segregation of duties remains a challenge with the current shortage of personnel."], ["7", "Uganda National Children\u2019s Authority (UNCA) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX. 1,010,000,000 a sum of UGX. 695,277,561 was realized resulting into a shortfall of 314,722,439, representing 31%. \uf0b7 Out of the subvention amount released of UGX. 695,277,561, a sum of UGX. 668,845,440 was spent indicating an absorption rate of 96%. \uf0b7 The entity has two old vehicles for it is operations. However, these vehicles incurred an average of UGX 14.5 million on maintenance. \uf0b7 The Authority has not had a governing board in two years and this has led to short comings in establishing policy and operational guidelines, establishing a staff structure, and award of short term contracts. \uf0b7 Findings of the rational strategy on ending child marriage and early pregnancies revealed the cases such as; inadequacies in law enforcement, high illiteracy levels and, inadequate capacity and resources for extension works at district level."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": [["", "PS/ST has since rejected management\u2019s request to write them off but rather to recover. In addition, management is yet to recover a sum of UGX 90 million from staff who received funds for travel but were unable to travel. \uf0b7 Management has outstanding statutory obligations to NSSF amounting to a sum of UGX.279,434,392 arising out of the failure to deduct NSSF from the gratuity payments and allowances. \uf0b7 Out of 543 complaints received by EOC, only 236 where resolved as at 30th June 2020, representing 43.4% of concluded cases. My previous year report indicated that 72% (163) cases were not concluded. The commission has a 55.5%staffing gap coupled with nine staff on interdiction that is affecting the efficiency of the commission\u2019s operations. \uf0b7 During the three (3) financial years: 2017/18-2019/20; the Commission budgeted UGX.1,390,000,000 on acquisition of vehicles from government funding. A sum of UGX.1,390,000,000 was warranted and UGX.1,390,000,000 was spent to acquire 9 vehicles. The Commission procured eight (8) vehicles (33%) at a total cost of UGX.1,175,844,307 without prior clearance from MoPS, 6 vehicles at a cost of UGX.1.17 Bn were acquired but were not in the work plan, procurement plan and had no needs assessment undertaken. In addition, 3 vehicles (23%) acquired at a total cost of UGX.709,850, had engine capacities higher than the recommended threshold. There was inadequate recording of Motor vehicles, for instance; there were no service analysis records, incomplete log books, no fuel registers among others. There was an increase in maintenance cost, with maintenance costs averaging UGX.11.78 Million per vehicle per year. 5 vehicles surpass the recommended 5 year useful life but are yet to be disposed-off by management. These vehicle inadequacies affect service delivery effectiveness.", null], ["6", "National Youth Council (NYC) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX.3,075,000,000, a sum of UGX.1,623,036,000 was realized resulting into a shortfall of UGX.1,451,963,839 representing 47.2%. \uf0b7 Out of the total receipts for the financial year of UGX.1,623,036,161, Council incurred expenditure of UGX 1,686,012,781. This led to a debt of UGX 66,136,750, relating to non-payment of PAYE and NSSF. \uf0b7 Council has a staffing gap of 42%, with no programme officer and accounts assistant. Undertaking its mandate and ensuring segregation of duties remains a challenge with the current shortage of personnel."], ["7", "Uganda National Children\u2019s Authority (UNCA) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX. 1,010,000,000 a sum of UGX. 695,277,561 was realized resulting into a shortfall of 314,722,439, representing 31%. \uf0b7 Out of the subvention amount released of UGX. 695,277,561, a sum of UGX. 668,845,440 was spent indicating an absorption rate of 96%. \uf0b7 The entity has two old vehicles for it is operations. However, these vehicles incurred an average of UGX 14.5 million on maintenance. \uf0b7 The Authority has not had a governing board in two years and this has led to short comings in establishing policy and operational guidelines, establishing a staff structure, and award of short term contracts. \uf0b7 Findings of the rational strategy on ending child marriage and early pregnancies revealed the cases such as; inadequacies in law enforcement, high illiteracy levels and, inadequate capacity and resources for extension works at district level."], ["8", "National Women\u2019s Council (NWC) **Opinion** Unqualified", "\uf0b7 Out of the approved budget of UGX.1,327,465,389 a sum of UGX.1,215,465,872 was received from MoGSLD, resulting into a shortfall of UGX. 111,999,517 representing 8.44%. \uf0b7 UWC spent all the receipts of UGX.1,215,465,872 from MoGSLD."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "209", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Representing 100% performance. There were however delays in remitting the statutory deductions on employee remunerations, with some delays taking up to 44 days from the due date. \uf0b7 . Fifteen (15) outputs with a total of fifteen (15) activities and expenditure worth UGX. 612,546,819 were not quantified at all. \uf0b7 Council drivers did not undertake medical examination and refresher courses contrary to the standing orders.", null], ["9", "National Library of Uganda (NLU) **Opinion** Unqualified", "\uf0b7 Out of the budgeted revenue of UGX. 1,079,283,882 for the financial year 2019/2020, UGX. 1,006,823,641 was collected representing 7% shortfall in available funds for expenditure. \uf0b7 Out of the released amount of UGX 1,006,823,641, management spent only UGX. 970,089,719, resulting into an unspent balance of UGX.36,733,922 representing absorption level of 96%. \uf0b7 NLU has not had a functional governing board for two years."], ["10", "National Social Security Fund (NSSF) **Opinion** Unqualified", "\uf0b7 The Company has adopted fair value model for subsequent measurement of Investment Properties under IAS 40 where it is required to report all items of investment property at fair value on a continuous basis, at each reporting date, which was not done. Accordingly, I was unable to satisfy myself, using alternative audit procedures, the valuation of investment property as at June 30, 2018 which was reported at UGX.301.4 billion, and UGX.292.3 billion as at June 30, 2019. In addition the Company had incomplete records in regard to these assets, and some of which were encroached on by third parties and some government institutions limiting the Company\u2019s access and control over these assets. \uf0b7 I noted that the Company incurred a loss of UGX.6.5 billion and has negative operating cash flows of UGX.9.3 billion for the year ended June 30, 2018, and negative operating cash flows of UGX.3.8 Billion for the year ended 30th June 2019. Continuity as going concern is therefore, dependent on future profitable operations of the Company and the availability of funds to meet the obligations as and when they fall due."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "2019.", "None"], "type": "table"}}, {"content": "210", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I determine", "page": 105, "level": 2}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Zombo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 17.3% of the key performance indicators were fully achieved, 82.7% were partially achieved. \uf0b7 The district collected 72.8% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 72% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs 12 (66.6%) were fully quantified, 3 (17%) were insufficiently quantified while 3 (17%) were not quantified at all. Out of the 12 quantified out-puts, 9 (75%) were fully implemented while 3 (25%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 The district received UGX 310M for Covid interventions and all the funds were utilized. UGX 1,850,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; the vehicles have not been captured in the fixed assets module of the GFMIS because Zombo District is yet to be enrolled and integrated with Integrated Financial Management system (IFMS), failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy inadequate vehicle support to entity service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Warr HC IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 I noted delays in accessing payroll for 64 staff newly recruited to the district and those transferred."], ["2", "Arua DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan, revealed that 22% of the sampled targets were fully achieved, 74% were partially achieved while 4% were not achieved at all. \uf0b7 The district collected 67% of its budgeted local revenue and received 94.7% of the funds expected from treasury while 27% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 24 outputs 15 (63%) were fully quantified, 1 (4%) was insufficiently quantified while 8 (33%) were not quantified at all. Out of the 15 quantified out-puts, 7 (46%) were fully implemented, 4 (27%) were partially implemented while 4 (27%) were not implemented at all. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX 205M for Covid interventions and all the received funds were utilized. \uf0b7 I could not obtain any records of donations in kind and in cash for review in order to make an appropriate evaluation of how such donations may have been recorded and utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["1", "Zombo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 17.3% of the key performance indicators were fully achieved, 82.7% were partially achieved. \uf0b7 The district collected 72.8% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 72% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs 12 (66.6%) were fully quantified, 3 (17%) were insufficiently quantified while 3 (17%) were not quantified at all. Out of the 12 quantified out-puts, 9 (75%) were fully implemented while 3 (25%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 The district received UGX 310M for Covid interventions and all the funds were utilized. UGX 1,850,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; the vehicles have not been captured in the fixed assets module of the GFMIS because Zombo District is yet to be enrolled and integrated with Integrated Financial Management system (IFMS), failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy inadequate vehicle support to entity service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Warr HC IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 I noted delays in accessing payroll for 64 staff newly recruited to the district and those transferred."], ["2", "Arua DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan, revealed that 22% of the sampled targets were fully achieved, 74% were partially achieved while 4% were not achieved at all. \uf0b7 The district collected 67% of its budgeted local revenue and received 94.7% of the funds expected from treasury while 27% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 24 outputs 15 (63%) were fully quantified, 1 (4%) was insufficiently quantified while 8 (33%) were not quantified at all. Out of the 15 quantified out-puts, 7 (46%) were fully implemented, 4 (27%) were partially implemented while 4 (27%) were not implemented at all. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX 205M for Covid interventions and all the received funds were utilized. \uf0b7 I could not obtain any records of donations in kind and in cash for review in order to make an appropriate evaluation of how such donations may have been recorded and utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "211", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the District had receivables balance of UGX.2,222,742,281 arising from prior years; with no movement in the year under review \uf0b7 The district had deposits of UGX 1,926,602,231 which related to YLP and UWEP. \uf0b7 There were weaknesses in the management of the districts fleet including; only one vehicle was procured instead of two, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Adumi HC IV and Omugo HC IV faced challenges in delivery of services such as lack of medical equipment and idle equipment. \uf0b7 The District had six heads of department holding their positions in acting capacity for more than the required six months \uf0b7 I noted double payment of gratuity to a tune of UGX 99,935,577.", null], ["3", "Nebbi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 29% of the strategic targets were fully achieved, 47% were partially achieved while 24% were not achieved at all. \uf0b7 The district collected 106% of its budgeted local revenue and received 98.8% of the funds expected from treasury while 29% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 10 (53%) were fully quantified, 4 (21%) were insufficiently quantified while 5 (26%) were not quantified at all. Out of the 10 quantified out-puts, 5 (50%) were fully implemented, 4 (40 %) were partially implemented while 1(10%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 228M for Covid 19 interventions and all the received funds were utilized. UGX. 3,120,000 was used at source contrary to the Law. \uf0b7 I noted that items that were received in Kind were neither valued nor subjected to quality checks before receipt \uf0b7 I noted that the District had receivables of UGX. 1,062,215,355 \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset registers and in the format prescribed by Accountant general , absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nebbi hospital faced challenges in delivery of services such as lack of medical equipment \uf0b7 There were also delayed works under UGFIT particularly at Atego seed schools and Pameka health center III \uf0b7 I noted underperformance / under absorption of funds released for wages of UGX 1.1 Bn."], ["4", "Adjumani DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 34.6 % of the strategic targets were fully achieved, 34.6 % were partially achieved while 30.77% were not achieved at all. \uf0b7 The district collected 127.4 % of its budgeted local revenue and received 95.1 % of the funds expected from treasury while 21 % of funds expected from external sources were received by year end. The district had unspent balances of UGX 5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 15 outputs 12 (80%) were fully quantified, 1"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the District had receivables balance of UGX.2,222,742,281 arising from prior years; with no movement in the year under review \uf0b7 The district had deposits of UGX 1,926,602,231 which related to YLP and UWEP. \uf0b7 There were weaknesses in the management of the districts fleet including; only one vehicle was procured instead of two, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Adumi HC IV and Omugo HC IV faced challenges in delivery of services such as lack of medical equipment and idle equipment. \uf0b7 The District had six heads of department holding their positions in acting capacity for more than the required six months \uf0b7 I noted double payment of gratuity to a tune of UGX 99,935,577.", null], ["3", "Nebbi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 29% of the strategic targets were fully achieved, 47% were partially achieved while 24% were not achieved at all. \uf0b7 The district collected 106% of its budgeted local revenue and received 98.8% of the funds expected from treasury while 29% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 10 (53%) were fully quantified, 4 (21%) were insufficiently quantified while 5 (26%) were not quantified at all. Out of the 10 quantified out-puts, 5 (50%) were fully implemented, 4 (40 %) were partially implemented while 1(10%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 228M for Covid 19 interventions and all the received funds were utilized. UGX. 3,120,000 was used at source contrary to the Law. \uf0b7 I noted that items that were received in Kind were neither valued nor subjected to quality checks before receipt \uf0b7 I noted that the District had receivables of UGX. 1,062,215,355 \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset registers and in the format prescribed by Accountant general , absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nebbi hospital faced challenges in delivery of services such as lack of medical equipment \uf0b7 There were also delayed works under UGFIT particularly at Atego seed schools and Pameka health center III \uf0b7 I noted underperformance / under absorption of funds released for wages of UGX 1.1 Bn."], ["4", "Adjumani DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 34.6 % of the strategic targets were fully achieved, 34.6 % were partially achieved while 30.77% were not achieved at all. \uf0b7 The district collected 127.4 % of its budgeted local revenue and received 95.1 % of the funds expected from treasury while 21 % of funds expected from external sources were received by year end. The district had unspent balances of UGX 5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 15 outputs 12 (80%) were fully quantified, 1"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the District had receivables balance of UGX.2,222,742,281 arising from prior years; with no movement in the year under review \uf0b7 The district had deposits of UGX 1,926,602,231 which related to YLP and UWEP. \uf0b7 There were weaknesses in the management of the districts fleet including; only one vehicle was procured instead of two, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Adumi HC IV and Omugo HC IV faced challenges in delivery of services such as lack of medical equipment and idle equipment. \uf0b7 The District had six heads of department holding their positions in acting capacity for more than the required six months \uf0b7 I noted double payment of gratuity to a tune of UGX 99,935,577.", null], ["3", "Nebbi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 29% of the strategic targets were fully achieved, 47% were partially achieved while 24% were not achieved at all. \uf0b7 The district collected 106% of its budgeted local revenue and received 98.8% of the funds expected from treasury while 29% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 10 (53%) were fully quantified, 4 (21%) were insufficiently quantified while 5 (26%) were not quantified at all. Out of the 10 quantified out-puts, 5 (50%) were fully implemented, 4 (40 %) were partially implemented while 1(10%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 228M for Covid 19 interventions and all the received funds were utilized. UGX. 3,120,000 was used at source contrary to the Law. \uf0b7 I noted that items that were received in Kind were neither valued nor subjected to quality checks before receipt \uf0b7 I noted that the District had receivables of UGX. 1,062,215,355 \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset registers and in the format prescribed by Accountant general , absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nebbi hospital faced challenges in delivery of services such as lack of medical equipment \uf0b7 There were also delayed works under UGFIT particularly at Atego seed schools and Pameka health center III \uf0b7 I noted underperformance / under absorption of funds released for wages of UGX 1.1 Bn."], ["4", "Adjumani DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 34.6 % of the strategic targets were fully achieved, 34.6 % were partially achieved while 30.77% were not achieved at all. \uf0b7 The district collected 127.4 % of its budgeted local revenue and received 95.1 % of the funds expected from treasury while 21 % of funds expected from external sources were received by year end. The district had unspent balances of UGX 5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 15 outputs 12 (80%) were fully quantified, 1"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "212", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "(7%) was insufficiently quantified while 2 (13%) were not quantified at all. Out of the 12 quantified out-puts, 5 (42%) were fully implemented, 6 (50%) were partially implemented while 1 (8%) was not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance due to failure to quantify out puts. \uf0b7 The district received UGX 237M for Covid19 interventions and all was utilized. UGX 11m was used at source contrary to the Law. I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued and no evidence of quality checks before distribution. \uf0b7 I noted that the District had a receivables figure of UGX. 1,181,118,914. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy and allocation of vehicles with engine capacities beyond staff entitlements. \uf0b7 I noted that Adjumani hospital faced challenges in delivery of services such as lack of medical equipment, non-functioning equipment. \uf0b7 There were also delayed works under UGFIT particularly at Maaji seed secondary school and Arinyapi health center III \uf0b7 I noted under performance/under absorption in the payroll released funds.", null], ["5", "Yumbe DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 54.5% of the strategic targets were fully achieved, 36.4% were partially achieved while 9.1% were not achieved at all. \uf0b7 The district collected 30% of its budgeted local revenue and received 81% of the funds expected from treasury while 55% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.7Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 1.5 Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affect assessment of performance. Out of a sample of 19 outputs 16 (84%) were fully quantified, while 3 (16%) were not quantified at all. Out of the 16 quantified out-puts, 11 (69%) were fully implemented, 2 (13%) were partially implemented and 3 (18%)were not implemented. \uf0b7 Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 1.67Bn for Covid 19 interventions and all the received funds were utilized. \uf0b7 I noted that procurements carried out by the district were not audited by internal audit. \uf0b7 I reviewed the management of URF and noted ; a budget shortfall of UGX 171M, Un paid wages 68M \uf0b7 Review of DRDIP revealed an idle bridge that was constructed and late release of funds to projects. \uf0b7 I also noted diversion of district council allowances and loss of assets (motorcycles) \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy and guidelines, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Yumbe HCIV and Midigo HCIV faced challenges in delivery of services"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "(7%) was insufficiently quantified while 2 (13%) were not quantified at all. Out of the 12 quantified out-puts, 5 (42%) were fully implemented, 6 (50%) were partially implemented while 1 (8%) was not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance due to failure to quantify out puts. \uf0b7 The district received UGX 237M for Covid19 interventions and all was utilized. UGX 11m was used at source contrary to the Law. I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued and no evidence of quality checks before distribution. \uf0b7 I noted that the District had a receivables figure of UGX. 1,181,118,914. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy and allocation of vehicles with engine capacities beyond staff entitlements. \uf0b7 I noted that Adjumani hospital faced challenges in delivery of services such as lack of medical equipment, non-functioning equipment. \uf0b7 There were also delayed works under UGFIT particularly at Maaji seed secondary school and Arinyapi health center III \uf0b7 I noted under performance/under absorption in the payroll released funds.", null], ["5", "Yumbe DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 54.5% of the strategic targets were fully achieved, 36.4% were partially achieved while 9.1% were not achieved at all. \uf0b7 The district collected 30% of its budgeted local revenue and received 81% of the funds expected from treasury while 55% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.7Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 1.5 Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affect assessment of performance. Out of a sample of 19 outputs 16 (84%) were fully quantified, while 3 (16%) were not quantified at all. Out of the 16 quantified out-puts, 11 (69%) were fully implemented, 2 (13%) were partially implemented and 3 (18%)were not implemented. \uf0b7 Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 1.67Bn for Covid 19 interventions and all the received funds were utilized. \uf0b7 I noted that procurements carried out by the district were not audited by internal audit. \uf0b7 I reviewed the management of URF and noted ; a budget shortfall of UGX 171M, Un paid wages 68M \uf0b7 Review of DRDIP revealed an idle bridge that was constructed and late release of funds to projects. \uf0b7 I also noted diversion of district council allowances and loss of assets (motorcycles) \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy and guidelines, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Yumbe HCIV and Midigo HCIV faced challenges in delivery of services"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "213", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "such as lack of medical equipment and idle equipment. \uf0b7 There were also delayed works under UGFIT particularly at Logonga seed school. \uf0b7 In my review of the payroll, I noted underperformance of wage bill of UGX 736M, salary payments to staff above retirement age, incomplete personnel files, inconsistence staff information and accumulation of gratuity arrears.", null], ["6", "Pakwach DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that Pakwach DLG did not fall in the category of the 5 year performance evaluation criteria since the District is 3 years old after its creation out of Nebbi District. \uf0b7 The district collected 28% of its budgeted local revenue and received 102% of the funds expected from treasury while 8% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.3 Bn which was sent back to treasury. \uf0b7 The District had off budget financing to a tune of UGX 20M \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 24 outputs 10 (42%) were fully quantified, 10 (42%) were insufficiently quantified while 4 (16%) were not quantified at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly reports (100%) were not submitted on time. \uf0b7 The district received UGX 198M for Covid interventions and all of it was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequacy of the vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Pakwach HC IV faced challenges in delivery of services such as lack of medical equipment, failure to properly maintain equipment \uf0b7 I noted under absorption of wage bill of UGX 77M, Salary payments to staff above retirement age, underpayment of gratuity, delayed confirmation of staff and accumulation of gratuity arrears."], ["7", "Maracha DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 13% of the strategic targets were fully achieved, 65% were partially achieved while 22% were not achieved at all. \uf0b7 The district collected 76% of its budgeted local revenue and received 101.9% of the funds expected from treasury while 91% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.69 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 17 outputs 13 (77%) were fully quantified, 1(6%) was insufficiently quantified while 3 (17%) were not quantified at all. Out of the 13 quantified out-puts, 7 (54%) were fully implemented, while 6 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 206 M for Covid interventions and all the funds were utilized. UGX 920,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; failure to implement all planned activities. \uf0b7 38% of the district staff structure was not filled with key staff such as district"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "such as lack of medical equipment and idle equipment. \uf0b7 There were also delayed works under UGFIT particularly at Logonga seed school. \uf0b7 In my review of the payroll, I noted underperformance of wage bill of UGX 736M, salary payments to staff above retirement age, incomplete personnel files, inconsistence staff information and accumulation of gratuity arrears.", null], ["6", "Pakwach DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that Pakwach DLG did not fall in the category of the 5 year performance evaluation criteria since the District is 3 years old after its creation out of Nebbi District. \uf0b7 The district collected 28% of its budgeted local revenue and received 102% of the funds expected from treasury while 8% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.3 Bn which was sent back to treasury. \uf0b7 The District had off budget financing to a tune of UGX 20M \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 24 outputs 10 (42%) were fully quantified, 10 (42%) were insufficiently quantified while 4 (16%) were not quantified at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly reports (100%) were not submitted on time. \uf0b7 The district received UGX 198M for Covid interventions and all of it was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequacy of the vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Pakwach HC IV faced challenges in delivery of services such as lack of medical equipment, failure to properly maintain equipment \uf0b7 I noted under absorption of wage bill of UGX 77M, Salary payments to staff above retirement age, underpayment of gratuity, delayed confirmation of staff and accumulation of gratuity arrears."], ["7", "Maracha DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 13% of the strategic targets were fully achieved, 65% were partially achieved while 22% were not achieved at all. \uf0b7 The district collected 76% of its budgeted local revenue and received 101.9% of the funds expected from treasury while 91% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.69 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 17 outputs 13 (77%) were fully quantified, 1(6%) was insufficiently quantified while 3 (17%) were not quantified at all. Out of the 13 quantified out-puts, 7 (54%) were fully implemented, while 6 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 206 M for Covid interventions and all the funds were utilized. UGX 920,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; failure to implement all planned activities. \uf0b7 38% of the district staff structure was not filled with key staff such as district"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "214", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; procurement of a vehicle using government funds in the FY 2019/2020 without seeking a waiver as there was an official ban, failure to record vehicles in the asset register and in the format prescribed by Accountant general and no evidence of regular inspection and reconciliation of vehicles in the assets register, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Maracha HC IV l faced challenges in delivery of services such as; lack of medical equipment. \uf0b7 There were also delayed works under UGFIT particularly at Kololo seed school, Curube health center III and operationalization of Ajikoro HC II Maternity ward \uf0b7 I noted under performance of a wage bill to the tune of UGX 442M.", null], ["8", "Nebbi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 21% of the strategic targets were fully achieved, 50% were partially achieved while 29% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 81% of the funds expected from treasury. The entity did not receive any external funding. The council had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 8 outputs 7 (88%) were fully quantified, while 1 (12%) was not quantified at all. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, 3 (43%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 57% of the district staff structure was not filled with key staff such as Municipal engineer and Municipal Treasurer missing \uf0b7 I noted long outstanding receivables of UGX 528M. I also noted a poor state of Erussi road \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy, inadequacy of vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted an unspent balance of UGX 1.71Bn on payroll expenses \uf0b7 I noted weaknesses such as lack a Garbage Management Strategy and Plan, Insufficient public sensitization, shortage of equipment to manage garbage, lack of protective wear."], ["9", "Moyo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the strategic targets were partially achieved. \uf0b7 The district collected 113 % of its budgeted local revenue and received 94% of the funds expected from treasury while 53% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 8 (62%) were fully quantified, 4 (31%) were insufficiently quantified while 1 (7%) was not quantified at all. Out of the 8 quantified out-puts, 6 (75%) were fully implemented, 1 (12.5%) was partially implemented while 1(12.5%) was not implemented at all. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly performance reports to the required entities. All the four reports (100 %) were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted inaccuracies in the performance reports submitted \uf0b7 The district received UGX 390 M for Covid 19 interventions and the received"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; procurement of a vehicle using government funds in the FY 2019/2020 without seeking a waiver as there was an official ban, failure to record vehicles in the asset register and in the format prescribed by Accountant general and no evidence of regular inspection and reconciliation of vehicles in the assets register, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Maracha HC IV l faced challenges in delivery of services such as; lack of medical equipment. \uf0b7 There were also delayed works under UGFIT particularly at Kololo seed school, Curube health center III and operationalization of Ajikoro HC II Maternity ward \uf0b7 I noted under performance of a wage bill to the tune of UGX 442M.", null], ["8", "Nebbi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 21% of the strategic targets were fully achieved, 50% were partially achieved while 29% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 81% of the funds expected from treasury. The entity did not receive any external funding. The council had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 8 outputs 7 (88%) were fully quantified, while 1 (12%) was not quantified at all. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, 3 (43%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 57% of the district staff structure was not filled with key staff such as Municipal engineer and Municipal Treasurer missing \uf0b7 I noted long outstanding receivables of UGX 528M. I also noted a poor state of Erussi road \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy, inadequacy of vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted an unspent balance of UGX 1.71Bn on payroll expenses \uf0b7 I noted weaknesses such as lack a Garbage Management Strategy and Plan, Insufficient public sensitization, shortage of equipment to manage garbage, lack of protective wear."], ["9", "Moyo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the strategic targets were partially achieved. \uf0b7 The district collected 113 % of its budgeted local revenue and received 94% of the funds expected from treasury while 53% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 8 (62%) were fully quantified, 4 (31%) were insufficiently quantified while 1 (7%) was not quantified at all. Out of the 8 quantified out-puts, 6 (75%) were fully implemented, 1 (12.5%) was partially implemented while 1(12.5%) was not implemented at all. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly performance reports to the required entities. All the four reports (100 %) were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted inaccuracies in the performance reports submitted \uf0b7 The district received UGX 390 M for Covid 19 interventions and the received"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; procurement of a vehicle using government funds in the FY 2019/2020 without seeking a waiver as there was an official ban, failure to record vehicles in the asset register and in the format prescribed by Accountant general and no evidence of regular inspection and reconciliation of vehicles in the assets register, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Maracha HC IV l faced challenges in delivery of services such as; lack of medical equipment. \uf0b7 There were also delayed works under UGFIT particularly at Kololo seed school, Curube health center III and operationalization of Ajikoro HC II Maternity ward \uf0b7 I noted under performance of a wage bill to the tune of UGX 442M.", null], ["8", "Nebbi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 21% of the strategic targets were fully achieved, 50% were partially achieved while 29% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 81% of the funds expected from treasury. The entity did not receive any external funding. The council had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 8 outputs 7 (88%) were fully quantified, while 1 (12%) was not quantified at all. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, 3 (43%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 57% of the district staff structure was not filled with key staff such as Municipal engineer and Municipal Treasurer missing \uf0b7 I noted long outstanding receivables of UGX 528M. I also noted a poor state of Erussi road \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy, inadequacy of vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted an unspent balance of UGX 1.71Bn on payroll expenses \uf0b7 I noted weaknesses such as lack a Garbage Management Strategy and Plan, Insufficient public sensitization, shortage of equipment to manage garbage, lack of protective wear."], ["9", "Moyo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the strategic targets were partially achieved. \uf0b7 The district collected 113 % of its budgeted local revenue and received 94% of the funds expected from treasury while 53% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 8 (62%) were fully quantified, 4 (31%) were insufficiently quantified while 1 (7%) was not quantified at all. Out of the 8 quantified out-puts, 6 (75%) were fully implemented, 1 (12.5%) was partially implemented while 1(12.5%) was not implemented at all. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly performance reports to the required entities. All the four reports (100 %) were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted inaccuracies in the performance reports submitted \uf0b7 The district received UGX 390 M for Covid 19 interventions and the received"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "215", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "funds were utilized. UGX 4,275,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not subjected to quality checks before distribution and no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 I noted that the district had receivables balance of UGX.643,682,955 \uf0b7 I noted the district had an outstanding payables balance of UGX 735,772,354. \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy and guidelines, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Moyo hospital faced challenges in delivery of services such as lack of medical equipment and idle equipment. \uf0b7 There were also delayed works under UGFIT particularly at Dufire Seed secondary School and Aya HC III (Maternity Ward).", null], ["10", "Arua MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 51% of the targets were fully achieved, 42% were partially achieved, 2% were not achieved at all while 5% were not measured \uf0b7 The Municipality collected 95% of its budgeted local revenue and received 99.7% and 99% of the funds expected from treasury and other government units respectively, but did not receive any external financing. The total unspent balance of UGX.0.95Bn (3.5%) was sent back to the treasury \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 10 outputs 8 (80%) were fully quantified while 2 (20%) were insufficiently quantified. Out of the 8 quantified out-puts, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 I noted that 1 (25%) of the quarterly performance reports was submitted after the deadline. I also noted some inconsistencies in the performance reports submitted. \uf0b7 Review of financial statements revealed increases in payables of 35% from UGX 1.115bn to UGX. 1.503bn from FY 2018/19 to FY 2019/20 \uf0b7 A review of the financial statements revealed that management did not make sufficient disclosures on the effect of change of the entity\u2019s status from a municipality to a city \uf0b7 There were weaknesses in management of the municipality\u2019s motor vehicle fleet including; non maintenance of proper motor vehicle records, the lack of a fleet management policy and guidelines, inadequate allocation of vehicles to departments/units, non-preparation of a maintenance work plan to guide its spending on motor vehicles \uf0b7 I noted that the Municipality faced challenges in delivery of services due to lack of adequate medical equipment and idle equipment noted at River Oli Health Centre IV \uf0b7 I noted challenges in payroll management where management failed to absorb 3% of received payroll funds and inconsistencies in some staff information \uf0b7 Review of Garbage management revealed that the entity did not have by laws to enforce waste management, insufficient budgetary allocation towards implementation of the garbage management strategy and plan, non-maintenance of data/records on garbage generated within the municipality. \uf0b7 I also noted that 35% of budgeted funding in FY 2018/19 and FY 2019/20 for garbage collection was not realized and as a result the municipality did not undertake any public awareness and sensitization campaigns in the two years and had inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I reviewed the implementation of Urban Physical Development Plan (UPDP) and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "funds were utilized. UGX 4,275,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not subjected to quality checks before distribution and no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 I noted that the district had receivables balance of UGX.643,682,955 \uf0b7 I noted the district had an outstanding payables balance of UGX 735,772,354. \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy and guidelines, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Moyo hospital faced challenges in delivery of services such as lack of medical equipment and idle equipment. \uf0b7 There were also delayed works under UGFIT particularly at Dufire Seed secondary School and Aya HC III (Maternity Ward).", null], ["10", "Arua MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 51% of the targets were fully achieved, 42% were partially achieved, 2% were not achieved at all while 5% were not measured \uf0b7 The Municipality collected 95% of its budgeted local revenue and received 99.7% and 99% of the funds expected from treasury and other government units respectively, but did not receive any external financing. The total unspent balance of UGX.0.95Bn (3.5%) was sent back to the treasury \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 10 outputs 8 (80%) were fully quantified while 2 (20%) were insufficiently quantified. Out of the 8 quantified out-puts, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 I noted that 1 (25%) of the quarterly performance reports was submitted after the deadline. I also noted some inconsistencies in the performance reports submitted. \uf0b7 Review of financial statements revealed increases in payables of 35% from UGX 1.115bn to UGX. 1.503bn from FY 2018/19 to FY 2019/20 \uf0b7 A review of the financial statements revealed that management did not make sufficient disclosures on the effect of change of the entity\u2019s status from a municipality to a city \uf0b7 There were weaknesses in management of the municipality\u2019s motor vehicle fleet including; non maintenance of proper motor vehicle records, the lack of a fleet management policy and guidelines, inadequate allocation of vehicles to departments/units, non-preparation of a maintenance work plan to guide its spending on motor vehicles \uf0b7 I noted that the Municipality faced challenges in delivery of services due to lack of adequate medical equipment and idle equipment noted at River Oli Health Centre IV \uf0b7 I noted challenges in payroll management where management failed to absorb 3% of received payroll funds and inconsistencies in some staff information \uf0b7 Review of Garbage management revealed that the entity did not have by laws to enforce waste management, insufficient budgetary allocation towards implementation of the garbage management strategy and plan, non-maintenance of data/records on garbage generated within the municipality. \uf0b7 I also noted that 35% of budgeted funding in FY 2018/19 and FY 2019/20 for garbage collection was not realized and as a result the municipality did not undertake any public awareness and sensitization campaigns in the two years and had inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I reviewed the implementation of Urban Physical Development Plan (UPDP) and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "216", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "noted that there was inadequate funding to meet the objectives of the UPDP. Furthermore, of the approved budgets, only 93.7% was released. I also noted lack of development permits for some on-going physical developments and non- disclosure of a contingent liability relating to on-going road works in the financial statements \uf0b7 There was a UGX.3.58 Bn (33%) budgetary shortfall in USMID-(MISG) funding which affected timely implementation of some projects. \uf0b7 I also noted non-disclosure of a contingent liability arising from litigation, delayed closure of program designated bank account and failure to return funds to the ministry of lands contrary to instructions from the PS Ministry of Lands, Housing and Urban Development. \uf0b7 The municipality also faced challenges of uncoordinated development programs causing the municipality to incur nugatory expenditure of UGX.2.39Bn \uf0b7 The Municipality did not receive 27% of budgeted Uganda Road Fund funds, with funds all for the fourth quarter (UGX0.23bn) not received.", null], ["11", "Koboko DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the strategic targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 66.5% of its budgeted local revenue and received 99% of the funds expected from treasury while 45% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.34Bn which was swept back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 20,000,000 for the year contrary to the budget execution circular. \uf0b7 Out of the 17 quantified out-puts, 13 (77%) were fully implemented and 4 (23%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, three (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 185M for Covid19 interventions and all the funds were utilized. UGX. 20m was not banked to the consolidated fund contrary to the Law. \uf0b7 I noted that UGX 23 million meant for Pension was diverted/mischarged during the year. \uf0b7 I noted that 41.2% of the district staff structure was not filled. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate support to entity service delivery, failure to mentain log books and failure to take drivers for medical test. \uf0b7 I noted that Koboko hospital faced challenges in delivery of services such as lack of medical equipment and understaffing at the District hospital."], ["12", "Koboko MC **Opinion** Unqualified", "\uf0b7 I was not able to review the implementation of the NDP II 2015-2020 because Koboko MC had not undertaken to perform an assessment of the implementation of the strategic objectives by the time of the audit \uf0b7 The Municipality collected 85% of its budgeted local revenue and received 100% and 63% of the funds expected from treasury and other government units respectively and 61.6% of its budgeted external financing. Of the funds received, the entity absorbed 97.2% and the unspent balance of 2.8% was swept back to the consolidated fund. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 4 (31%) were fully quantified, 8 outputs (62%) were partially quantified while 1 (7%) was not quantified at all. All of the 4 (100%) fully quantified outputs were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "noted that there was inadequate funding to meet the objectives of the UPDP. Furthermore, of the approved budgets, only 93.7% was released. I also noted lack of development permits for some on-going physical developments and non- disclosure of a contingent liability relating to on-going road works in the financial statements \uf0b7 There was a UGX.3.58 Bn (33%) budgetary shortfall in USMID-(MISG) funding which affected timely implementation of some projects. \uf0b7 I also noted non-disclosure of a contingent liability arising from litigation, delayed closure of program designated bank account and failure to return funds to the ministry of lands contrary to instructions from the PS Ministry of Lands, Housing and Urban Development. \uf0b7 The municipality also faced challenges of uncoordinated development programs causing the municipality to incur nugatory expenditure of UGX.2.39Bn \uf0b7 The Municipality did not receive 27% of budgeted Uganda Road Fund funds, with funds all for the fourth quarter (UGX0.23bn) not received.", null], ["11", "Koboko DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the strategic targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 66.5% of its budgeted local revenue and received 99% of the funds expected from treasury while 45% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.34Bn which was swept back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 20,000,000 for the year contrary to the budget execution circular. \uf0b7 Out of the 17 quantified out-puts, 13 (77%) were fully implemented and 4 (23%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, three (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 185M for Covid19 interventions and all the funds were utilized. UGX. 20m was not banked to the consolidated fund contrary to the Law. \uf0b7 I noted that UGX 23 million meant for Pension was diverted/mischarged during the year. \uf0b7 I noted that 41.2% of the district staff structure was not filled. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate support to entity service delivery, failure to mentain log books and failure to take drivers for medical test. \uf0b7 I noted that Koboko hospital faced challenges in delivery of services such as lack of medical equipment and understaffing at the District hospital."], ["12", "Koboko MC **Opinion** Unqualified", "\uf0b7 I was not able to review the implementation of the NDP II 2015-2020 because Koboko MC had not undertaken to perform an assessment of the implementation of the strategic objectives by the time of the audit \uf0b7 The Municipality collected 85% of its budgeted local revenue and received 100% and 63% of the funds expected from treasury and other government units respectively and 61.6% of its budgeted external financing. Of the funds received, the entity absorbed 97.2% and the unspent balance of 2.8% was swept back to the consolidated fund. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 4 (31%) were fully quantified, 8 outputs (62%) were partially quantified while 1 (7%) was not quantified at all. All of the 4 (100%) fully quantified outputs were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "noted that there was inadequate funding to meet the objectives of the UPDP. Furthermore, of the approved budgets, only 93.7% was released. I also noted lack of development permits for some on-going physical developments and non- disclosure of a contingent liability relating to on-going road works in the financial statements \uf0b7 There was a UGX.3.58 Bn (33%) budgetary shortfall in USMID-(MISG) funding which affected timely implementation of some projects. \uf0b7 I also noted non-disclosure of a contingent liability arising from litigation, delayed closure of program designated bank account and failure to return funds to the ministry of lands contrary to instructions from the PS Ministry of Lands, Housing and Urban Development. \uf0b7 The municipality also faced challenges of uncoordinated development programs causing the municipality to incur nugatory expenditure of UGX.2.39Bn \uf0b7 The Municipality did not receive 27% of budgeted Uganda Road Fund funds, with funds all for the fourth quarter (UGX0.23bn) not received.", null], ["11", "Koboko DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the strategic targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 66.5% of its budgeted local revenue and received 99% of the funds expected from treasury while 45% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.34Bn which was swept back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 20,000,000 for the year contrary to the budget execution circular. \uf0b7 Out of the 17 quantified out-puts, 13 (77%) were fully implemented and 4 (23%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, three (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 185M for Covid19 interventions and all the funds were utilized. UGX. 20m was not banked to the consolidated fund contrary to the Law. \uf0b7 I noted that UGX 23 million meant for Pension was diverted/mischarged during the year. \uf0b7 I noted that 41.2% of the district staff structure was not filled. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate support to entity service delivery, failure to mentain log books and failure to take drivers for medical test. \uf0b7 I noted that Koboko hospital faced challenges in delivery of services such as lack of medical equipment and understaffing at the District hospital."], ["12", "Koboko MC **Opinion** Unqualified", "\uf0b7 I was not able to review the implementation of the NDP II 2015-2020 because Koboko MC had not undertaken to perform an assessment of the implementation of the strategic objectives by the time of the audit \uf0b7 The Municipality collected 85% of its budgeted local revenue and received 100% and 63% of the funds expected from treasury and other government units respectively and 61.6% of its budgeted external financing. Of the funds received, the entity absorbed 97.2% and the unspent balance of 2.8% was swept back to the consolidated fund. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 4 (31%) were fully quantified, 8 outputs (62%) were partially quantified while 1 (7%) was not quantified at all. All of the 4 (100%) fully quantified outputs were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "217", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Municipality did not prepare annual monitoring plans and neither were quarterly monitoring reports prepared and submitted. Out of four quarterly performance reports, 3 (75%) were submitted after the deadline and 1 (25%) was not submitted by the time of the audit. \uf0b7 Review of local revenue records revealed that Local revenue advance of UGX.0.35 Bn left outstanding was not disclosed in the financial statements as a liability/payable \uf0b7 There were weakness in management of the municipality\u2019s motor vehicle fleet including; non maintenance of proper motor vehicle records, the lack of a fleet management policy and guidelines, inadequate allocation of vehicles to departments/units, non-preparation of a maintenance work plan to guide its spending on motor vehicles and the disposal of motor vehicles \uf0b7 Review of Garbage management revealed that the entity did not have by laws to enforce waste management, did not have a Garbage Management Strategy and Plan and did not maintain data/records on garbage generated within the municipality. \uf0b7 On garbage management, I noted some weaknesses including; failure to develop bylaws, lack of garbage management strategy plan, inadequate funding for garbage management, inadequate awareness and sensitization and challenges of transportation of garbage from the gazetted collection points. \uf0b7 Review of Urban Physical Development Plan (UPDP) in Nebbi Municipal Council revealed the following challenges; Lack of approved UPDP and detailed plans, lack of detailed work plan of the physical planning unit, failure to issue permits to developers.", null], ["13", "Arua RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 16% of the strategic targets were fully achieved leaving 84% partially achieved. \uf0b7 The Hospital collected 66% of the budgeted local revenue, while 99% of the budgeted transfers from the treasury was received. UGX 1,409,941,691 was received from external/donor financing although it was not budgeted for. \uf0b7 There was an over expenditure of UGX 923,785,971. \uf0b7 The Hospital had off budget financing amounting to UGX. 2,105,857,206 for the year contrary to the budget execution circular \uf0b7 All of the 7 outputs with 15 activities sampled were fully quantified. I noted that 4 (57%) were fully implemented while 3 (43%) were partially implemented. \uf0b7 The hospital received UGX 319M for Covid 19 interventions and 103% was utilized. \uf0b7 I noted weakness in the management of the intervention such as unrealistic budget, no evidence that quality of items received was checked and verified \uf0b7 I noted that the hospital\u2019s domestic arrear had increased by UGX.1.2Bn \uf0b7 The hospital had a staff shortage in critical positions of 52% \uf0b7 I noted that the hospital did not have a land title for the land on which it was located. \uf0b7 I also noted that the hospital had settled un budgeted for domestic arrears of up to UGX 0.16Bn \uf0b7 There were weaknesses in management of the hospitals fleet including; non maintenance of proper motor vehicle records, the lack of a fleet management policy and guidelines, non-preparation of a maintenance work plan to guide its spending on motor vehicles \uf0b7 I noted that Arua RRH faced challenges in delivery of services due to lack of medical equipment, idle equipment, poor maintenance of available equipment."], ["14", "Madi-Okollo **Opinion**", "\uf0b7 I noted that Madi \u2013 Okollo District did not have a five year strategic plan in place. The current year is Madi-Okollo\u2019s first year of operation \uf0b7 The district collected 56.5% of its budgeted local revenue and received 98% of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The Municipality did not prepare annual monitoring plans and neither were quarterly monitoring reports prepared and submitted. Out of four quarterly performance reports, 3 (75%) were submitted after the deadline and 1 (25%) was not submitted by the time of the audit. \uf0b7 Review of local revenue records revealed that Local revenue advance of UGX.0.35 Bn left outstanding was not disclosed in the financial statements as a liability/payable \uf0b7 There were weakness in management of the municipality\u2019s motor vehicle fleet including; non maintenance of proper motor vehicle records, the lack of a fleet management policy and guidelines, inadequate allocation of vehicles to departments/units, non-preparation of a maintenance work plan to guide its spending on motor vehicles and the disposal of motor vehicles \uf0b7 Review of Garbage management revealed that the entity did not have by laws to enforce waste management, did not have a Garbage Management Strategy and Plan and did not maintain data/records on garbage generated within the municipality. \uf0b7 On garbage management, I noted some weaknesses including; failure to develop bylaws, lack of garbage management strategy plan, inadequate funding for garbage management, inadequate awareness and sensitization and challenges of transportation of garbage from the gazetted collection points. \uf0b7 Review of Urban Physical Development Plan (UPDP) in Nebbi Municipal Council revealed the following challenges; Lack of approved UPDP and detailed plans, lack of detailed work plan of the physical planning unit, failure to issue permits to developers.", null], ["13", "Arua RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 16% of the strategic targets were fully achieved leaving 84% partially achieved. \uf0b7 The Hospital collected 66% of the budgeted local revenue, while 99% of the budgeted transfers from the treasury was received. UGX 1,409,941,691 was received from external/donor financing although it was not budgeted for. \uf0b7 There was an over expenditure of UGX 923,785,971. \uf0b7 The Hospital had off budget financing amounting to UGX. 2,105,857,206 for the year contrary to the budget execution circular \uf0b7 All of the 7 outputs with 15 activities sampled were fully quantified. I noted that 4 (57%) were fully implemented while 3 (43%) were partially implemented. \uf0b7 The hospital received UGX 319M for Covid 19 interventions and 103% was utilized. \uf0b7 I noted weakness in the management of the intervention such as unrealistic budget, no evidence that quality of items received was checked and verified \uf0b7 I noted that the hospital\u2019s domestic arrear had increased by UGX.1.2Bn \uf0b7 The hospital had a staff shortage in critical positions of 52% \uf0b7 I noted that the hospital did not have a land title for the land on which it was located. \uf0b7 I also noted that the hospital had settled un budgeted for domestic arrears of up to UGX 0.16Bn \uf0b7 There were weaknesses in management of the hospitals fleet including; non maintenance of proper motor vehicle records, the lack of a fleet management policy and guidelines, non-preparation of a maintenance work plan to guide its spending on motor vehicles \uf0b7 I noted that Arua RRH faced challenges in delivery of services due to lack of medical equipment, idle equipment, poor maintenance of available equipment."], ["14", "Madi-Okollo **Opinion**", "\uf0b7 I noted that Madi \u2013 Okollo District did not have a five year strategic plan in place. The current year is Madi-Okollo\u2019s first year of operation \uf0b7 The district collected 56.5% of its budgeted local revenue and received 98% of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "218", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Unqualified", "the funds expected from treasury while 33% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.2 Bn which was sent back to treasury. \uf0b7 The district had a known off-budget financing amounting to UGX 26,545,404 for the year contrary to the budget execution circular. The off budget used in the financing of Construction of the ART Clinic in Okollo H/C III from IDI was not known. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs, 7 (64%) were fully quantified, 1 (9%) was insufficiently quantified while 3 (27%) were not quantified at all. Out of the 7 quantified out-puts, 3 (42 %) were fully implemented, 2 (29%) were partially implemented while 2 (29%) were not implemented at all \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all (100%) were not submitted on time. \uf0b7 The district received UGX.362M for Covid 19 interventions which was all utilized. UGX 900,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; no evidence of quality checks before distribution, no approval by task force of the distribution of items worth UGX 124,011,400 and no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 I noted a loss UGX.25,483,500 advanced to the Engineer. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate vehicle support to the entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 85 % of the district staff structure was not filled with key staff such as substantive head of finance, head of procurement missing. \uf0b7 I noted salaries being paid to people not on the staff list. \uf0b7 I noted that Madi \u2013 Okolo Rhino camp HC IV hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Power Seed School."], ["15", "Obongi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the District did not have strategic plan in place as this was its first year of operation. \uf0b7 The district collected 32% of its budgeted local revenue and received 85% of the funds expected from treasury while 3% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.3Bn which was sent back to treasury. \uf0b7 Out of a sample of 13 outputs, 9 (70%) were fully quantified, 2 (15%) were partially quantified and 2 (15%) were not quantified at all. Out of the 9 quantified out-puts, 4 (45%) were fully implemented, 1 (10%) was partially implemented while 4 (45%) were not implemented at all. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly performance reports to the required entities. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX 211M for Covid 19 interventions and all the funds were utilized. UGX 3 M received as cash was used at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor subjected to quality checks before distribution. There was no mechanism of providing information to people in quarantine centre from the \u2018outside\u2019 such as radios, phones and televisions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Unqualified", "the funds expected from treasury while 33% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.2 Bn which was sent back to treasury. \uf0b7 The district had a known off-budget financing amounting to UGX 26,545,404 for the year contrary to the budget execution circular. The off budget used in the financing of Construction of the ART Clinic in Okollo H/C III from IDI was not known. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs, 7 (64%) were fully quantified, 1 (9%) was insufficiently quantified while 3 (27%) were not quantified at all. Out of the 7 quantified out-puts, 3 (42 %) were fully implemented, 2 (29%) were partially implemented while 2 (29%) were not implemented at all \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all (100%) were not submitted on time. \uf0b7 The district received UGX.362M for Covid 19 interventions which was all utilized. UGX 900,000 was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; no evidence of quality checks before distribution, no approval by task force of the distribution of items worth UGX 124,011,400 and no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 I noted a loss UGX.25,483,500 advanced to the Engineer. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate vehicle support to the entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 85 % of the district staff structure was not filled with key staff such as substantive head of finance, head of procurement missing. \uf0b7 I noted salaries being paid to people not on the staff list. \uf0b7 I noted that Madi \u2013 Okolo Rhino camp HC IV hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Power Seed School."], ["15", "Obongi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the District did not have strategic plan in place as this was its first year of operation. \uf0b7 The district collected 32% of its budgeted local revenue and received 85% of the funds expected from treasury while 3% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.3Bn which was sent back to treasury. \uf0b7 Out of a sample of 13 outputs, 9 (70%) were fully quantified, 2 (15%) were partially quantified and 2 (15%) were not quantified at all. Out of the 9 quantified out-puts, 4 (45%) were fully implemented, 1 (10%) was partially implemented while 4 (45%) were not implemented at all. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly performance reports to the required entities. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX 211M for Covid 19 interventions and all the funds were utilized. UGX 3 M received as cash was used at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor subjected to quality checks before distribution. There was no mechanism of providing information to people in quarantine centre from the \u2018outside\u2019 such as radios, phones and televisions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "219", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 48% of the district staff structure was not filled with key staff such as head of finance and district engineer missing. \uf0b7 I also noted that all heads of department are holding their positions in acting capacity for more than one year \uf0b7 There were weaknesses in the management of the districts fleet including; over expenditure of UGX 15 M \uf0b7 In a procurement of vehicle, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Obongi HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. I also noted that the hospital had challenges like; Non- functional Mortuary due to lack of equipment since its construction in 2018 ,Non- functional incinerator \u2013 since its construction and Laboratory lacks vital equipment such as a haematology (blood) analyser used for procedures such as complete blood counts \uf0b7 I noted the Health center was encountered with drug stock outs.", null], ["", "**FORT PORTAL BRANCH**", ""], ["1", "Kasese DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 45% of the sampled targets were fully achieved while 55% were not achieved at all. \uf0b7 The district collected 71% of its budgeted local revenue and received 110% of the funds expected from treasury while 50% of funds expected from external sources were received by year end. The district had an over expenditure of UGX. 289,702,328. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 17 outputs, 12 (71%) were fully quantified while 5 (29%) were not quantified at all. Out of the 12 quantified out-puts, 7 (58%) were fully implemented, while 5 (42%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none (0%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 265,801,480 for Covid-19 interventions and all funds were utilised. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that there was an unsupported adjustment in the statement of outstanding commitments of UGX 477,032,408 as part of the prior year commitments paid during the year; however there were no supporting documents for the amounts provided for review. \uf0b7 92 positions (25%) of the district staff structure were not filled with key staff such as Head of Finance, District Engineer and District Production Officer were all vacant as staff in these positions has been acting capacities for 2 or more years. \uf0b7 The District procured 2 vehicles worth UGX. 348,753,265 in the period under review but had challenges in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Bwera District Hospital and Nyamirami Health Centre faced challenges"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 48% of the district staff structure was not filled with key staff such as head of finance and district engineer missing. \uf0b7 I also noted that all heads of department are holding their positions in acting capacity for more than one year \uf0b7 There were weaknesses in the management of the districts fleet including; over expenditure of UGX 15 M \uf0b7 In a procurement of vehicle, absence of fleet management policy, inadequate vehicle support to entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Obongi HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. I also noted that the hospital had challenges like; Non- functional Mortuary due to lack of equipment since its construction in 2018 ,Non- functional incinerator \u2013 since its construction and Laboratory lacks vital equipment such as a haematology (blood) analyser used for procedures such as complete blood counts \uf0b7 I noted the Health center was encountered with drug stock outs.", null], ["", "**FORT PORTAL BRANCH**", ""], ["1", "Kasese DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 45% of the sampled targets were fully achieved while 55% were not achieved at all. \uf0b7 The district collected 71% of its budgeted local revenue and received 110% of the funds expected from treasury while 50% of funds expected from external sources were received by year end. The district had an over expenditure of UGX. 289,702,328. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 17 outputs, 12 (71%) were fully quantified while 5 (29%) were not quantified at all. Out of the 12 quantified out-puts, 7 (58%) were fully implemented, while 5 (42%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none (0%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 265,801,480 for Covid-19 interventions and all funds were utilised. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that there was an unsupported adjustment in the statement of outstanding commitments of UGX 477,032,408 as part of the prior year commitments paid during the year; however there were no supporting documents for the amounts provided for review. \uf0b7 92 positions (25%) of the district staff structure were not filled with key staff such as Head of Finance, District Engineer and District Production Officer were all vacant as staff in these positions has been acting capacities for 2 or more years. \uf0b7 The District procured 2 vehicles worth UGX. 348,753,265 in the period under review but had challenges in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Bwera District Hospital and Nyamirami Health Centre faced challenges"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "220", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "in delivery of services such as lack of adequate medical equipment, non- functioning equipment and lack of anaesthesia to be used on mothers during deliveries. \uf0b7 There were delayed works under UgIFT, particularly Construction of Nyakatonzi Seed secondary School, and also challenges in the Management of UgIFT such as lacks of land title for the school, Inadequate Contract Supervision and Monitoring for the upgrade of Nyakimasa and Kyampara Health Centre IIs to IIIs. \uf0b7 There was Non Compliance with Repayment Schedules of UWEP and YLP resulting in outstanding balances of UGX. 736,064,280 and UGX. 1,678,966,715 respectively. \uf0b7 I noted challenges in the implementation of the Uganda Road Fund Program including; underfunding of the program, no performance under routine manual maintenance.", null], ["2", "Kabarole DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that it was not quantified and thus it was difficult to ascertain the level of achievement of the strategic plan. \uf0b7 The district collected 52% of its budgeted local revenue and received 97% of the funds expected from treasury while 81% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.5Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.53,834,000 for the year contrary to the budget execution circular \uf0b7 The District fully quantified the 22 sampled out-puts however had challenges with implementing activities. Of the 22 fully quantified outputs; 9 outputs (41%) were fully implemented, 10 outputs (45%) were partially implemented and 3 outputs (14%) were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 205M for Covid interventions and UGX 17.m was used at source contrary to the Law while UGX 32.6M was not accounted for. \uf0b7 There were no disclosures in the commentary of either the Accounting Officer or the Head of Finance to explain the effect of the change of status of Fort portal Municipal Council to a City on the district. \uf0b7 The District had an outstanding balance of UGX.36.2M of the District Transport Revolving Fund (DTRF) that was used to acquire a vehicle from Ministry of Local Government. The figure was not recognized as a payable in the financial statement thus understating the payables Balance. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were also delayed works under UgIFT particularly Construction of St. Paul\u2019s Nyabweya seed secondary school,upgrade Nyakitokoli Health Centre II to Health Centre III. \uf0b7 I reviewed the implementation of Uganda Road Fund and noted that there was underfunding of UGX 0.2Bn which led to non-implementation of some planned road works. \uf0b7 I noted that Bukuuku Health Centre IV faced challenges in delivery of services such as lack of basic medical equipment, idle equipment and poor maintenance of available equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "in delivery of services such as lack of adequate medical equipment, non- functioning equipment and lack of anaesthesia to be used on mothers during deliveries. \uf0b7 There were delayed works under UgIFT, particularly Construction of Nyakatonzi Seed secondary School, and also challenges in the Management of UgIFT such as lacks of land title for the school, Inadequate Contract Supervision and Monitoring for the upgrade of Nyakimasa and Kyampara Health Centre IIs to IIIs. \uf0b7 There was Non Compliance with Repayment Schedules of UWEP and YLP resulting in outstanding balances of UGX. 736,064,280 and UGX. 1,678,966,715 respectively. \uf0b7 I noted challenges in the implementation of the Uganda Road Fund Program including; underfunding of the program, no performance under routine manual maintenance.", null], ["2", "Kabarole DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that it was not quantified and thus it was difficult to ascertain the level of achievement of the strategic plan. \uf0b7 The district collected 52% of its budgeted local revenue and received 97% of the funds expected from treasury while 81% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.5Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.53,834,000 for the year contrary to the budget execution circular \uf0b7 The District fully quantified the 22 sampled out-puts however had challenges with implementing activities. Of the 22 fully quantified outputs; 9 outputs (41%) were fully implemented, 10 outputs (45%) were partially implemented and 3 outputs (14%) were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 205M for Covid interventions and UGX 17.m was used at source contrary to the Law while UGX 32.6M was not accounted for. \uf0b7 There were no disclosures in the commentary of either the Accounting Officer or the Head of Finance to explain the effect of the change of status of Fort portal Municipal Council to a City on the district. \uf0b7 The District had an outstanding balance of UGX.36.2M of the District Transport Revolving Fund (DTRF) that was used to acquire a vehicle from Ministry of Local Government. The figure was not recognized as a payable in the financial statement thus understating the payables Balance. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were also delayed works under UgIFT particularly Construction of St. Paul\u2019s Nyabweya seed secondary school,upgrade Nyakitokoli Health Centre II to Health Centre III. \uf0b7 I reviewed the implementation of Uganda Road Fund and noted that there was underfunding of UGX 0.2Bn which led to non-implementation of some planned road works. \uf0b7 I noted that Bukuuku Health Centre IV faced challenges in delivery of services such as lack of basic medical equipment, idle equipment and poor maintenance of available equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "221", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The District did not settle verified salary and pension arrears worth UGX 155,417,880. \uf0b7 The district had outstanding arrears of UGX.107M and UGX.67M resulting from non- recovery of funds under YLP and UWEP programs respectively.", null], ["3", "Ntoroko DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 16% of the strategic targets were fully achieved, 68% were partially achieved while 16% were not achieved at all. \uf0b7 The district collected 24.2% of its budgeted local revenue and received 102% of the funds expected from treasury while 54% of funds expected from external sources were received by year end. The district had unspent balances of UGX. 129,959,680 which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 90,857,400 for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 8 (89%) were fully quantified, while 1 (11%) was insufficiently quantified. Out of the 8 quantified out-puts, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 The district prepared annual monitoring as well as the quarterly performance reports. Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received a total of UGX. 165,600,000 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 600,000 were not banked but spent at source contrary to the law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I also noted that the District had outstanding payables of UGX.316, 596,600 by the end of the year. A detailed review of the financial statements revealed that out of the outstanding payables, UGX. 261,312,091 relate to the previous financial years. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Karugutu Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment and also failure to carry out regular maintenance of the equipment in the maternal ward. \uf0b7 Under the UgIFT program there was delayed works for the Construction of Nombe Seed School and Upgrade of Rwangara Health Center III. \uf0b7 I noted underpayment of salaries of UGX. 17,207,334 to some staff of the District."], ["4", "Kyegegwa DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 57.1% of the strategic targets were fully achieved, while 42.9% were partially achieved. \uf0b7 The district collected 69% of its budgeted local revenue and received 99% of the funds expected from treasury while 49% of funds expected from external sources were received by year end. The district had unspent balances of UGX. 983,763,415 which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 6 outputs, 4 (67%) were fully quantified while 2 (33%) were not quantified at all. Out of the 4 quantified out-puts, 1 (25%) was fully implemented, while 3 (75%) were partially implemented. \uf0b7 The district prepared and submitted annual monitoring plans. Out of four quarterly performance reports, only 1 (25%) was submitted on time."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The District did not settle verified salary and pension arrears worth UGX 155,417,880. \uf0b7 The district had outstanding arrears of UGX.107M and UGX.67M resulting from non- recovery of funds under YLP and UWEP programs respectively.", null], ["3", "Ntoroko DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 16% of the strategic targets were fully achieved, 68% were partially achieved while 16% were not achieved at all. \uf0b7 The district collected 24.2% of its budgeted local revenue and received 102% of the funds expected from treasury while 54% of funds expected from external sources were received by year end. The district had unspent balances of UGX. 129,959,680 which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 90,857,400 for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 8 (89%) were fully quantified, while 1 (11%) was insufficiently quantified. Out of the 8 quantified out-puts, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 The district prepared annual monitoring as well as the quarterly performance reports. Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received a total of UGX. 165,600,000 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 600,000 were not banked but spent at source contrary to the law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I also noted that the District had outstanding payables of UGX.316, 596,600 by the end of the year. A detailed review of the financial statements revealed that out of the outstanding payables, UGX. 261,312,091 relate to the previous financial years. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Karugutu Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment and also failure to carry out regular maintenance of the equipment in the maternal ward. \uf0b7 Under the UgIFT program there was delayed works for the Construction of Nombe Seed School and Upgrade of Rwangara Health Center III. \uf0b7 I noted underpayment of salaries of UGX. 17,207,334 to some staff of the District."], ["4", "Kyegegwa DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 57.1% of the strategic targets were fully achieved, while 42.9% were partially achieved. \uf0b7 The district collected 69% of its budgeted local revenue and received 99% of the funds expected from treasury while 49% of funds expected from external sources were received by year end. The district had unspent balances of UGX. 983,763,415 which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 6 outputs, 4 (67%) were fully quantified while 2 (33%) were not quantified at all. Out of the 4 quantified out-puts, 1 (25%) was fully implemented, while 3 (75%) were partially implemented. \uf0b7 The district prepared and submitted annual monitoring plans. Out of four quarterly performance reports, only 1 (25%) was submitted on time."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "222", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The district received a total of UGX 302,000,000 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 77,000,000 were not banked but spent at source contrary to the Law; and an excess expenditure to the tune of UGX 24,627,500 towards COVID-19 activities. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kyegegwa Health Centre IV lacked adequate medical equipment in the maternal ward. \uf0b7 There were also delayed works under UGFIT particularly for the construction of Rwentuuha Seed School and delayed works and lack of effective Internal Control over Certification of Works for Payments for construction of Karwenyi Health Centre III. \uf0b7 The District had outstanding amounts of UGX 522,555,309 from YLP groups that were funded from 2016/17, 2017/18 and 2018/19. \uf0b7 The District had outstanding amounts of UGX 196,364,405 from Women\u2019s groups that where funded from 2017/18 and 2018/19.", null], ["5", "Fort Portal RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2017-2020 strategic plan revealed that 71% of the sampled targets were fully achieved, while 29% were not achieved at all. \uf0b7 The hospital collected 103.2% of its budgeted non-tax revenue and received 96% of the funds expected from treasury while UGX 350,491,362 from external sources was received by year end although it had not budgeted to receive funds from external sources. The hospital had unspent balances of UGX. 464,677,831 which was sent back to treasury. \uf0b7 The Hospital fully quantified the sampled 7 out-puts however had challenges of implementing the activities; 5 (71%) were fully implemented, while 2 (29%) were partially implemented. UGX 157,809,531 was diverted/mischarged during the year. \uf0b7 The Hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Furthermore, No quarterly performance reports were prepared throughout the financial year. \uf0b7 The Hospital received UGX.270,000,000 for Covid-19 interventions and UGX.89, 009,282 was utilized. UGX 22,855,500 was not accounted for, UGX.11, 465,000 was utilised on un budgeted activities. \uf0b7 I noted that the hospital lacked a hospital governing board it also had challenges in managing the private wing such as; Lack of an Approved Work plan and Budget and Lack of Approved Fees Structure. \uf0b7 28% of the Hospital staff structure was not filled with key staff such as senior positions of Consultants, senior procurement officer and an Accountant are vacant. \uf0b7 There were weaknesses in the management of the Hospital fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were salaries paid to Employees who had retired to the tune of UGX. 11,103,807. \uf0b7 I noted Lack of Adequate Medical Equipment at the Regional Referral Hospital and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The district received a total of UGX 302,000,000 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 77,000,000 were not banked but spent at source contrary to the Law; and an excess expenditure to the tune of UGX 24,627,500 towards COVID-19 activities. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kyegegwa Health Centre IV lacked adequate medical equipment in the maternal ward. \uf0b7 There were also delayed works under UGFIT particularly for the construction of Rwentuuha Seed School and delayed works and lack of effective Internal Control over Certification of Works for Payments for construction of Karwenyi Health Centre III. \uf0b7 The District had outstanding amounts of UGX 522,555,309 from YLP groups that were funded from 2016/17, 2017/18 and 2018/19. \uf0b7 The District had outstanding amounts of UGX 196,364,405 from Women\u2019s groups that where funded from 2017/18 and 2018/19.", null], ["5", "Fort Portal RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2017-2020 strategic plan revealed that 71% of the sampled targets were fully achieved, while 29% were not achieved at all. \uf0b7 The hospital collected 103.2% of its budgeted non-tax revenue and received 96% of the funds expected from treasury while UGX 350,491,362 from external sources was received by year end although it had not budgeted to receive funds from external sources. The hospital had unspent balances of UGX. 464,677,831 which was sent back to treasury. \uf0b7 The Hospital fully quantified the sampled 7 out-puts however had challenges of implementing the activities; 5 (71%) were fully implemented, while 2 (29%) were partially implemented. UGX 157,809,531 was diverted/mischarged during the year. \uf0b7 The Hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Furthermore, No quarterly performance reports were prepared throughout the financial year. \uf0b7 The Hospital received UGX.270,000,000 for Covid-19 interventions and UGX.89, 009,282 was utilized. UGX 22,855,500 was not accounted for, UGX.11, 465,000 was utilised on un budgeted activities. \uf0b7 I noted that the hospital lacked a hospital governing board it also had challenges in managing the private wing such as; Lack of an Approved Work plan and Budget and Lack of Approved Fees Structure. \uf0b7 28% of the Hospital staff structure was not filled with key staff such as senior positions of Consultants, senior procurement officer and an Accountant are vacant. \uf0b7 There were weaknesses in the management of the Hospital fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were salaries paid to Employees who had retired to the tune of UGX. 11,103,807. \uf0b7 I noted Lack of Adequate Medical Equipment at the Regional Referral Hospital and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "223", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Non-Functioning Equipment.", null], ["6", "Kamwenge DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 33% of the targets were fully achieved while 67% were partially achieved. \uf0b7 The district collected 103% of its budgeted local revenue and received 94% of the funds expected from treasury while 58% of funds expected from external sources were received by year end. The district had unspent balances of UGX 4.87Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 7,691,600 for the year contrary to the budget execution circular. \uf0b7 Out of a sample of 24 outputs, all (100%) of them were fully quantified. Out of these quantified out-puts, 13 (54%) were fully implemented, while 11 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted beyond the stipulated deadline. \uf0b7 The district received a total of UGX 233,221,900 for Covid-19 interventions and all funds were utilised. However cash donations of UGX 7,691,600 were spent at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Rukunyu District Hospital faced challenges in delivery of services such as lack of adequate medical equipment, missing equipment like an x-ray machine which was the reason for about 90% of their referrals, non-functional controls at the hospital which increase the risk of distributing of expired drugs to patients; and under staffing where only 101 positions out of 185 approved positions filled leaving 84 vacant. \uf0b7 There were also delayed works under UgIFT program particularly upgrade of Kanara and Kabambiro Health Centre IIs to Health Centre IIIs, Construction of Bwizi Seed School and upgrading of Kabingo Health Centre II to Health Centre III."], ["7", "Kyenjojo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 75% of the strategic targets were fully achieved, while 25% were not achieved at all. \uf0b7 The district collected 100% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 51% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1,408,538,651 which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs, 8 (62%) were fully quantified, while 5 (38%) were not quantified at all. Out of the 8 quantified out-puts, 3 (38%) were fully implemented, 4 (50%) were partially implemented, while 1 (12%) was not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly reports (100%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX. 245,530,300 for Covid-19 interventions and all funds were utilised. However UGX 2,770,000 was not banked but spent at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Non-Functioning Equipment.", null], ["6", "Kamwenge DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 33% of the targets were fully achieved while 67% were partially achieved. \uf0b7 The district collected 103% of its budgeted local revenue and received 94% of the funds expected from treasury while 58% of funds expected from external sources were received by year end. The district had unspent balances of UGX 4.87Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 7,691,600 for the year contrary to the budget execution circular. \uf0b7 Out of a sample of 24 outputs, all (100%) of them were fully quantified. Out of these quantified out-puts, 13 (54%) were fully implemented, while 11 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted beyond the stipulated deadline. \uf0b7 The district received a total of UGX 233,221,900 for Covid-19 interventions and all funds were utilised. However cash donations of UGX 7,691,600 were spent at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Rukunyu District Hospital faced challenges in delivery of services such as lack of adequate medical equipment, missing equipment like an x-ray machine which was the reason for about 90% of their referrals, non-functional controls at the hospital which increase the risk of distributing of expired drugs to patients; and under staffing where only 101 positions out of 185 approved positions filled leaving 84 vacant. \uf0b7 There were also delayed works under UgIFT program particularly upgrade of Kanara and Kabambiro Health Centre IIs to Health Centre IIIs, Construction of Bwizi Seed School and upgrading of Kabingo Health Centre II to Health Centre III."], ["7", "Kyenjojo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 75% of the strategic targets were fully achieved, while 25% were not achieved at all. \uf0b7 The district collected 100% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 51% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1,408,538,651 which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs, 8 (62%) were fully quantified, while 5 (38%) were not quantified at all. Out of the 8 quantified out-puts, 3 (38%) were fully implemented, 4 (50%) were partially implemented, while 1 (12%) was not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly reports (100%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX. 245,530,300 for Covid-19 interventions and all funds were utilised. However UGX 2,770,000 was not banked but spent at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "224", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that 13% of the district staff structure was not filled with key staff such as District Engineer, District Commercial Officer, and the Principle Human Resource (secretary for the District service commission).. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kyenjojo General District Hospital and Kyarusozi Health Centre IV had some non-functional, faulty and lacked adequate medical equipment in the maternal wards. \uf0b7 There were also delayed works under UgIFT particularly upgrading of Myeri and Kyankaramata Health II to Health Centre IIIs, construction of Mparo Seed School. \uf0b7 There was Non Compliance with Repayment Schedules of UWEP and YLP resulting in outstanding arrears of UGX. 339,650,004 and UGX. 1,891,041,915 respectively.", null], ["8", "Bundibugyo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 70% of the sampled targets were fully achieved, 30% were partially achieved \uf0b7 The district collected 97% of its budgeted local revenue and received 96% of the funds expected from treasury while 99% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was sent back to treasury. \uf0b7 All the sampled 10 outputs fully quantified. Out of the 10 quantified out-puts, 8 (80%) were fully implemented, and 2 (20%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly reports were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 225,530,300 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 11,060,000 were diverted and spent on activities/items that were not related to the Covid-19 Interventions. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Bundibugyo District Hospital and Nyahuka Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 I noted challenges in Human resources management such as non-payment of employees\u2019 salaries resulting into salary arrears, failure to fill vacant posts both at the District and the Lower Local Councils, appointment of staff in acting positions that had exceeded the required twelve months and recruitment of various staff without the requisite professional qualifications \uf0b7 There were also delayed works under UgIFT particularly Upgrade of Tombwe Health centre II to Health centre III, Upgrade of Bundimulangya Health center II to Health center III and Construction of Kisubba Seed School. \uf0b7 The district had challenges in the implementation of URF such as incomplete road works."], ["9", "Kasese MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 25% of the sampled targets were fully achieved while 75% were partially achieved. \uf0b7 The Municipal Council collected 93% of its budgeted local revenue and received"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that 13% of the district staff structure was not filled with key staff such as District Engineer, District Commercial Officer, and the Principle Human Resource (secretary for the District service commission).. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kyenjojo General District Hospital and Kyarusozi Health Centre IV had some non-functional, faulty and lacked adequate medical equipment in the maternal wards. \uf0b7 There were also delayed works under UgIFT particularly upgrading of Myeri and Kyankaramata Health II to Health Centre IIIs, construction of Mparo Seed School. \uf0b7 There was Non Compliance with Repayment Schedules of UWEP and YLP resulting in outstanding arrears of UGX. 339,650,004 and UGX. 1,891,041,915 respectively.", null], ["8", "Bundibugyo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 70% of the sampled targets were fully achieved, 30% were partially achieved \uf0b7 The district collected 97% of its budgeted local revenue and received 96% of the funds expected from treasury while 99% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was sent back to treasury. \uf0b7 All the sampled 10 outputs fully quantified. Out of the 10 quantified out-puts, 8 (80%) were fully implemented, and 2 (20%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly reports were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 225,530,300 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 11,060,000 were diverted and spent on activities/items that were not related to the Covid-19 Interventions. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Bundibugyo District Hospital and Nyahuka Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 I noted challenges in Human resources management such as non-payment of employees\u2019 salaries resulting into salary arrears, failure to fill vacant posts both at the District and the Lower Local Councils, appointment of staff in acting positions that had exceeded the required twelve months and recruitment of various staff without the requisite professional qualifications \uf0b7 There were also delayed works under UgIFT particularly Upgrade of Tombwe Health centre II to Health centre III, Upgrade of Bundimulangya Health center II to Health center III and Construction of Kisubba Seed School. \uf0b7 The district had challenges in the implementation of URF such as incomplete road works."], ["9", "Kasese MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 25% of the sampled targets were fully achieved while 75% were partially achieved. \uf0b7 The Municipal Council collected 93% of its budgeted local revenue and received"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that 13% of the district staff structure was not filled with key staff such as District Engineer, District Commercial Officer, and the Principle Human Resource (secretary for the District service commission).. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to prepare maintenance work plans and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kyenjojo General District Hospital and Kyarusozi Health Centre IV had some non-functional, faulty and lacked adequate medical equipment in the maternal wards. \uf0b7 There were also delayed works under UgIFT particularly upgrading of Myeri and Kyankaramata Health II to Health Centre IIIs, construction of Mparo Seed School. \uf0b7 There was Non Compliance with Repayment Schedules of UWEP and YLP resulting in outstanding arrears of UGX. 339,650,004 and UGX. 1,891,041,915 respectively.", null], ["8", "Bundibugyo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 70% of the sampled targets were fully achieved, 30% were partially achieved \uf0b7 The district collected 97% of its budgeted local revenue and received 96% of the funds expected from treasury while 99% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was sent back to treasury. \uf0b7 All the sampled 10 outputs fully quantified. Out of the 10 quantified out-puts, 8 (80%) were fully implemented, and 2 (20%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly reports were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 225,530,300 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 11,060,000 were diverted and spent on activities/items that were not related to the Covid-19 Interventions. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Bundibugyo District Hospital and Nyahuka Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 I noted challenges in Human resources management such as non-payment of employees\u2019 salaries resulting into salary arrears, failure to fill vacant posts both at the District and the Lower Local Councils, appointment of staff in acting positions that had exceeded the required twelve months and recruitment of various staff without the requisite professional qualifications \uf0b7 There were also delayed works under UgIFT particularly Upgrade of Tombwe Health centre II to Health centre III, Upgrade of Bundimulangya Health center II to Health center III and Construction of Kisubba Seed School. \uf0b7 The district had challenges in the implementation of URF such as incomplete road works."], ["9", "Kasese MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 25% of the sampled targets were fully achieved while 75% were partially achieved. \uf0b7 The Municipal Council collected 93% of its budgeted local revenue and received"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "225", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "102% of the funds expected from treasury while 89% of funds expected from external sources were received by year end. The Municipal Council had unspent balances of UGX 11,926,688,394 which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 12 (63%) were fully quantified while 7 (37%) were not quantified at all. Analysis of the 12 quantified outputs showed that 7 outputs were fully implemented, 3 outputs partially implemented and 2 outputs were not implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none (0%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The Municipal Council had outstanding payables of UGX. 480,634,141 by the end of the year. \uf0b7 The Municipal Council had outstanding receivables of UGX. 429,131,834 by the end of the year and there was no evidence of effort by management to recover the funds. \uf0b7 For the three financial years under review, the entity procured 1 vehicle worth UGX. 150,000,000. However, I noted weaknesses in management of the Municipal fleet including failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kilembe Mines Hospital and St. Paul Health Centre IV lacked adequate medical equipment and also had non-functioning equipment in the maternal ward. \uf0b7 There were weaknesses in Garbage Management such as; failure to adhere to the Garbage Management by-laws and inadequate equipment and facilities for Garbage Collection and Disposal. \uf0b7 The Municipal Council lacked an approved Urban Physical Development Plan (UPDP). \uf0b7 I noted that the Municipality received surplus releases of USMID-MISG funds of UGX 8,016,313,805 but spent only UGX. 347,919,672 (1.7 %) and the balance of UGX. 19,982,341,133 was swept back to the UCF. \uf0b7 I noted that there was underfunding in the Uganda Road Fund program.", null], ["10", "Fort Portal MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 49% of the sampled targets were fully achieved, 29% were partially achieved while 22% were not achieved at all. \uf0b7 The Municipal Council collected 69% of its budgeted local revenue and received 88.7% of the funds expected from treasury by year end. The Municipal Council had unspent balances of UGX. 4,700,925,555 which was sent back to treasury. \uf0b7 All the 8 outputs sampled were fully quantified. Out of these quantified out-puts, 3 (38%) were fully implemented, while 5 (63%) were partially implemented. \uf0b7 The Municipal Council prepared and submitted annual monitoring plans and quarterly performance reports. Out of four quarterly reports, none (0%) was submitted on time. \uf0b7 The Municipal Council had outstanding payables of UGX. 590,127,836 by the end of the year. A detailed review of the financial statements revealed that out of the outstanding payables, UGX. 368,322,925 related to the previous financial years. \uf0b7 The Municipal Council had long outstanding receivables of UGX. 123,283,000 by the end of the year and there was no evidence that management made any effort to enforce recoveries. \uf0b7 There were no disclosures in the commentary of either the Accounting Officer or the Head of Finance to explain the effect of the Municipal\u2019s change of status from a Municipal Council to a City. \uf0b7 The Municipality had an outstanding balance of UGX.64, 263,566 of the District"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "102% of the funds expected from treasury while 89% of funds expected from external sources were received by year end. The Municipal Council had unspent balances of UGX 11,926,688,394 which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 12 (63%) were fully quantified while 7 (37%) were not quantified at all. Analysis of the 12 quantified outputs showed that 7 outputs were fully implemented, 3 outputs partially implemented and 2 outputs were not implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none (0%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The Municipal Council had outstanding payables of UGX. 480,634,141 by the end of the year. \uf0b7 The Municipal Council had outstanding receivables of UGX. 429,131,834 by the end of the year and there was no evidence of effort by management to recover the funds. \uf0b7 For the three financial years under review, the entity procured 1 vehicle worth UGX. 150,000,000. However, I noted weaknesses in management of the Municipal fleet including failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kilembe Mines Hospital and St. Paul Health Centre IV lacked adequate medical equipment and also had non-functioning equipment in the maternal ward. \uf0b7 There were weaknesses in Garbage Management such as; failure to adhere to the Garbage Management by-laws and inadequate equipment and facilities for Garbage Collection and Disposal. \uf0b7 The Municipal Council lacked an approved Urban Physical Development Plan (UPDP). \uf0b7 I noted that the Municipality received surplus releases of USMID-MISG funds of UGX 8,016,313,805 but spent only UGX. 347,919,672 (1.7 %) and the balance of UGX. 19,982,341,133 was swept back to the UCF. \uf0b7 I noted that there was underfunding in the Uganda Road Fund program.", null], ["10", "Fort Portal MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 49% of the sampled targets were fully achieved, 29% were partially achieved while 22% were not achieved at all. \uf0b7 The Municipal Council collected 69% of its budgeted local revenue and received 88.7% of the funds expected from treasury by year end. The Municipal Council had unspent balances of UGX. 4,700,925,555 which was sent back to treasury. \uf0b7 All the 8 outputs sampled were fully quantified. Out of these quantified out-puts, 3 (38%) were fully implemented, while 5 (63%) were partially implemented. \uf0b7 The Municipal Council prepared and submitted annual monitoring plans and quarterly performance reports. Out of four quarterly reports, none (0%) was submitted on time. \uf0b7 The Municipal Council had outstanding payables of UGX. 590,127,836 by the end of the year. A detailed review of the financial statements revealed that out of the outstanding payables, UGX. 368,322,925 related to the previous financial years. \uf0b7 The Municipal Council had long outstanding receivables of UGX. 123,283,000 by the end of the year and there was no evidence that management made any effort to enforce recoveries. \uf0b7 There were no disclosures in the commentary of either the Accounting Officer or the Head of Finance to explain the effect of the Municipal\u2019s change of status from a Municipal Council to a City. \uf0b7 The Municipality had an outstanding balance of UGX.64, 263,566 of the District"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "226", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Transport Revolving Fund (DTRF) that was used to acquire a vehicle from Ministry of Local Government. The figure was not recognized as a payable in the financial statement thus understating the payables Balance. \uf0b7 The entity did not procure any vehicles in the three financial years under review. However, shortcomings were observed in the Municipal Council\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, lack of a fleet management policy, un-updated assets management module, failure to prepare maintenance work plans, failure to maintain proper vehicle movement log books and non-maintenance of motor vehicle service analysis records. \uf0b7 I noted that Kataraka Health Centre IV lacked adequate medical equipment in the maternal ward. \uf0b7 There were weaknesses in the Management of Garbage such as; Lack of by-laws on Garbage Management, non-adherence to Garbage Management by-laws and inadequate equipment and facilities for Garbage Collection and Disposal. \uf0b7 I noted delays in accessing payroll for 17 staff newly recruited to the district, double payment of gratuity to two retirees amounting of UGX. 31,589,734 and over remittance of PAYE and other deductions to a tune of UGX.67,073,569. \uf0b7 The Municipality had challenges in Physical Planning such as lack of an approved Urban Physical Development Plan (UPDP) and the detailed plans, Unauthorized Alteration of Physical Development Plan and lack of Development Permits in Support of on-going Physical Developments.", null], ["11", "Bunyangabu DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 50% of the sampled targets were fully achieved, 17% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 0.02% of its budgeted local revenue and received 100% of the funds expected from treasury while 28% of funds expected from external sources were received by year end. The district had unspent balances of UGX 710,250,025 which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 14 outputs, 10 (71%) were fully quantified while 4 (29%) were not quantified at all. Out of the 10 quantified out-puts, 8 (80%) were fully implemented while 2 (20%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none (0%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 250,299,000 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 4,720,700 were spent at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 63 positions (46%) of the district staff structure was not filled with key staff of which some were at senior level. \uf0b7 I noted that except for Kiyombya Seed Secondary school, the District lacks land titles for all its land including land for its headquarters which exposes District land to a risk of encroachment and land disputes which may result into property loss. \uf0b7 Shortcomings were observed in the District\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, un-updated assets management module, lack of a fleet management policy and guidelines, failure to maintain proper vehicle movement log books, absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records. \uf0b7 I noted that Kibito Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, non-functional and faulty equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Transport Revolving Fund (DTRF) that was used to acquire a vehicle from Ministry of Local Government. The figure was not recognized as a payable in the financial statement thus understating the payables Balance. \uf0b7 The entity did not procure any vehicles in the three financial years under review. However, shortcomings were observed in the Municipal Council\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, lack of a fleet management policy, un-updated assets management module, failure to prepare maintenance work plans, failure to maintain proper vehicle movement log books and non-maintenance of motor vehicle service analysis records. \uf0b7 I noted that Kataraka Health Centre IV lacked adequate medical equipment in the maternal ward. \uf0b7 There were weaknesses in the Management of Garbage such as; Lack of by-laws on Garbage Management, non-adherence to Garbage Management by-laws and inadequate equipment and facilities for Garbage Collection and Disposal. \uf0b7 I noted delays in accessing payroll for 17 staff newly recruited to the district, double payment of gratuity to two retirees amounting of UGX. 31,589,734 and over remittance of PAYE and other deductions to a tune of UGX.67,073,569. \uf0b7 The Municipality had challenges in Physical Planning such as lack of an approved Urban Physical Development Plan (UPDP) and the detailed plans, Unauthorized Alteration of Physical Development Plan and lack of Development Permits in Support of on-going Physical Developments.", null], ["11", "Bunyangabu DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic plan revealed that 50% of the sampled targets were fully achieved, 17% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 0.02% of its budgeted local revenue and received 100% of the funds expected from treasury while 28% of funds expected from external sources were received by year end. The district had unspent balances of UGX 710,250,025 which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 14 outputs, 10 (71%) were fully quantified while 4 (29%) were not quantified at all. Out of the 10 quantified out-puts, 8 (80%) were fully implemented while 2 (20%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none (0%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 250,299,000 for Covid-19 interventions and all funds were utilised. I however noted that funds amounting to UGX 4,720,700 were spent at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 63 positions (46%) of the district staff structure was not filled with key staff of which some were at senior level. \uf0b7 I noted that except for Kiyombya Seed Secondary school, the District lacks land titles for all its land including land for its headquarters which exposes District land to a risk of encroachment and land disputes which may result into property loss. \uf0b7 Shortcomings were observed in the District\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, un-updated assets management module, lack of a fleet management policy and guidelines, failure to maintain proper vehicle movement log books, absence of annual motor vehicle inspections and non-maintenance of motor vehicle service analysis records. \uf0b7 I noted that Kibito Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, non-functional and faulty equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "227", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 An audit of Payroll Management (Pension and Salary) revealed that there were missing personal files for some staff employed by the District. \uf0b7 There were also delayed works and inadequate contract supervision and monitoring under UgIFT particularly upgrade of Kabahango Health Centre II to Health Centre III and the Construction of Kiyombya Seed Secondary School.", null], ["12", "Kitagwenda DLG **Opinion** Unqualified", "\uf0b7 The district collected 47.5% of its budgeted local revenue and received 100% of the funds expected from treasury, 72 % expected from other government units and 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.36Bn which was sent back to treasury. \uf0b7 I sampled 6 outputs with 21 activities worth UGX. 0.191Bn representing 70% of the total resources spent on implementation of activities and noted that all the outputs were quantified. Of the 21 quantified activities worth UGX. 0.191Bn assessed; 12 activities were fully implemented while 9 activities were partially implemented. \uf0b7 The district did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20 \uf0b7 Three quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 The district received UGX 185M for Covid interventions and the funds were fully utilized. \uf0b7 I noted that items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that the District did not have titles to its various parcels of land in different parts of the district which exposed the land to loss and encroachment \uf0b7 The entity procured one vehicle in the last three years and all the necessary procedures were followed. However, there were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 Ntara Health Center IV is faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 A number of senior positions like District Land Officer, District Surveyor, District Valuer, and District Registrar of titles have not yet been filled and there is evidence of efforts to have them filled."], ["", "**GULU BRANCH**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 An audit of Payroll Management (Pension and Salary) revealed that there were missing personal files for some staff employed by the District. \uf0b7 There were also delayed works and inadequate contract supervision and monitoring under UgIFT particularly upgrade of Kabahango Health Centre II to Health Centre III and the Construction of Kiyombya Seed Secondary School.", null], ["12", "Kitagwenda DLG **Opinion** Unqualified", "\uf0b7 The district collected 47.5% of its budgeted local revenue and received 100% of the funds expected from treasury, 72 % expected from other government units and 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.36Bn which was sent back to treasury. \uf0b7 I sampled 6 outputs with 21 activities worth UGX. 0.191Bn representing 70% of the total resources spent on implementation of activities and noted that all the outputs were quantified. Of the 21 quantified activities worth UGX. 0.191Bn assessed; 12 activities were fully implemented while 9 activities were partially implemented. \uf0b7 The district did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20 \uf0b7 Three quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 The district received UGX 185M for Covid interventions and the funds were fully utilized. \uf0b7 I noted that items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that the District did not have titles to its various parcels of land in different parts of the district which exposed the land to loss and encroachment \uf0b7 The entity procured one vehicle in the last three years and all the necessary procedures were followed. However, there were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 Ntara Health Center IV is faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 A number of senior positions like District Land Officer, District Surveyor, District Valuer, and District Registrar of titles have not yet been filled and there is evidence of efforts to have them filled."], ["", "**GULU BRANCH**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 An audit of Payroll Management (Pension and Salary) revealed that there were missing personal files for some staff employed by the District. \uf0b7 There were also delayed works and inadequate contract supervision and monitoring under UgIFT particularly upgrade of Kabahango Health Centre II to Health Centre III and the Construction of Kiyombya Seed Secondary School.", null], ["12", "Kitagwenda DLG **Opinion** Unqualified", "\uf0b7 The district collected 47.5% of its budgeted local revenue and received 100% of the funds expected from treasury, 72 % expected from other government units and 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.36Bn which was sent back to treasury. \uf0b7 I sampled 6 outputs with 21 activities worth UGX. 0.191Bn representing 70% of the total resources spent on implementation of activities and noted that all the outputs were quantified. Of the 21 quantified activities worth UGX. 0.191Bn assessed; 12 activities were fully implemented while 9 activities were partially implemented. \uf0b7 The district did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to Paragraph 58 of the Budget Execution Circular for 2019/20 \uf0b7 Three quarterly performance reports were submitted after the deadline of the quarterly deadline. \uf0b7 The district received UGX 185M for Covid interventions and the funds were fully utilized. \uf0b7 I noted that items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that the District did not have titles to its various parcels of land in different parts of the district which exposed the land to loss and encroachment \uf0b7 The entity procured one vehicle in the last three years and all the necessary procedures were followed. However, there were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 Ntara Health Center IV is faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 A number of senior positions like District Land Officer, District Surveyor, District Valuer, and District Registrar of titles have not yet been filled and there is evidence of efforts to have them filled."], ["", "**GULU BRANCH**", ""], ["1", "Agago DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 19% of the sampled targets were fully achieved, 74% were partially achieved while 7% were not done at all. \uf0b7 The district collected 63% of its budgeted local revenue and received 98% of the funds expected from treasury, 51% of transfers from other Government Units was received while 63% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.920Bn which was sent back to treasury. \uf0b7 I noted that the entity received off-budget financing to a tune of UGX.0.113Bn which was not paid into the consolidated fund as required by the law. \uf0b7 I noted that Out of a sample of 10 outputs all 10(100%) were fully quantified. Out of 10 quantified out puts, 5(50%) were fully implemented and 5 (50%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, only 2 (50%) was submitted on time. I also noted 2 cases of inaccurate reporting of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "228", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted a total of COVID-19 intervention receipts worth UGX.165M and UGX.157,016,684 was utilised representing absorption level of 95%. \uf0b7 I noted weakness in the management of the intervention such as; failure to account for funds amounting to UGX 23.96m, and 93% partial implementation of planned activities \uf0b7 The entity received in-kind donations (items) from a number of sources; however, all the items were not valued as required by the Treasury Instructions. \uf0b7 I noted that the district had outstanding payables of UGX.1.221Bn by the end of the year. \uf0b7 I noted that the entity had accounts receivables amounting to UGX.1.421Bn by year end. \uf0b7 I noted that expenditure amounting to UGX.25.7M remained unaccounted for. \uf0b7 I noted a staffing gap of 46% of the approved staff structure of 2,536 positions. \uf0b7 There were weaknesses in the management of the districts fleet including; no evidence to confirm that vehicle inspections and reconciliations were carried out regularly and that the assets register was duly updated. \uf0b7 I noted incomplete works of the upgrade of Lapirin Health Center II to III(under the UgIFT Project), construction of Lapono Seed Secondary School and upgrade of Omot HCII and Layita HC II to Health Centre IIIs.", null], ["2", "Lamwo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 55.6% of the strategic objectives were fully achieved and 44.4% were partially achieved. \uf0b7 The district collected 85.6% of its budgeted local revenue and received 101.6% of the funds expected from treasury, 76% of transfers from other government units and 35.5% of funds expected from external sources were received by year end. The district had unspent balances of UGX 5.1Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 10 (91%) expenditure worth UGX.2.7Bn were fully quantified and 1 (9%) worth UGX.0.53Bn was insufficiently quantified. Out of the 10 quantified out-puts, 8 (80%) worth UGX.0.82Bn were fully implemented, while 2 (20%) worth UGX.1.88Bn were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. \uf0b7 The district received UGX.0.287Bn for Covid interventions and UGX.0.189Bn was utilized out of which UGX.1.5M was spent at source and the unspent balance was swept to UCF. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified (86% quantification) work plans. \uf0b7 I did not undertake procedures to ascertain how the quarantine center was managed at Padibe HC IV and Lokung due to lack of PPE for preventive purposes. \uf0b7 The district has outstanding payables worth UGX 0.113Bn which relate to previous financial years. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and failure to prepare a maintenance work plan to guide vehicle maintenance initiatives. \uf0b7 I noted that Madi Opei HC IV no equipment maintenance policy. \uf0b7 There were also delayed works under UGFIT particularly at Katum health center III \uf0b7 I noted that the district received UGX 0.563Bn (76.9%) of the budgeted URF funds and utilized 100% of the funds received."], ["3", "Amuru DLG", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 87% of the strategic objectives were fully achieved, 4.3% were partially achieved"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted a total of COVID-19 intervention receipts worth UGX.165M and UGX.157,016,684 was utilised representing absorption level of 95%. \uf0b7 I noted weakness in the management of the intervention such as; failure to account for funds amounting to UGX 23.96m, and 93% partial implementation of planned activities \uf0b7 The entity received in-kind donations (items) from a number of sources; however, all the items were not valued as required by the Treasury Instructions. \uf0b7 I noted that the district had outstanding payables of UGX.1.221Bn by the end of the year. \uf0b7 I noted that the entity had accounts receivables amounting to UGX.1.421Bn by year end. \uf0b7 I noted that expenditure amounting to UGX.25.7M remained unaccounted for. \uf0b7 I noted a staffing gap of 46% of the approved staff structure of 2,536 positions. \uf0b7 There were weaknesses in the management of the districts fleet including; no evidence to confirm that vehicle inspections and reconciliations were carried out regularly and that the assets register was duly updated. \uf0b7 I noted incomplete works of the upgrade of Lapirin Health Center II to III(under the UgIFT Project), construction of Lapono Seed Secondary School and upgrade of Omot HCII and Layita HC II to Health Centre IIIs.", null], ["2", "Lamwo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 55.6% of the strategic objectives were fully achieved and 44.4% were partially achieved. \uf0b7 The district collected 85.6% of its budgeted local revenue and received 101.6% of the funds expected from treasury, 76% of transfers from other government units and 35.5% of funds expected from external sources were received by year end. The district had unspent balances of UGX 5.1Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 10 (91%) expenditure worth UGX.2.7Bn were fully quantified and 1 (9%) worth UGX.0.53Bn was insufficiently quantified. Out of the 10 quantified out-puts, 8 (80%) worth UGX.0.82Bn were fully implemented, while 2 (20%) worth UGX.1.88Bn were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. \uf0b7 The district received UGX.0.287Bn for Covid interventions and UGX.0.189Bn was utilized out of which UGX.1.5M was spent at source and the unspent balance was swept to UCF. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified (86% quantification) work plans. \uf0b7 I did not undertake procedures to ascertain how the quarantine center was managed at Padibe HC IV and Lokung due to lack of PPE for preventive purposes. \uf0b7 The district has outstanding payables worth UGX 0.113Bn which relate to previous financial years. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and failure to prepare a maintenance work plan to guide vehicle maintenance initiatives. \uf0b7 I noted that Madi Opei HC IV no equipment maintenance policy. \uf0b7 There were also delayed works under UGFIT particularly at Katum health center III \uf0b7 I noted that the district received UGX 0.563Bn (76.9%) of the budgeted URF funds and utilized 100% of the funds received."], ["3", "Amuru DLG", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 87% of the strategic objectives were fully achieved, 4.3% were partially achieved"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "229", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "while 8.7% were not achieved at all. \uf0b7 The district collected 98% of its budgeted local revenue and received 108.3% of the funds expected from treasury, 49% of transfers from other government units was received and 26% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.26Bn which was sent back to treasury. \uf0b7 All 13 sampled outputs (100%) were fully quantified. Out of the 13 quantified out- puts, 6 (46.1%) worth UGX 0.61Bn were fully implemented, while 5 (38.5%) worth UGX.1.48Bn were partially implemented and 2 (15.4%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All quarterly performance reports were not availed. \uf0b7 The district received UGX 0.238Bn for Covid-19 interventions and UGX 0.228Bn was utilized leaving unspent balance UGX.0.010Bn in the bank. \uf0b7 I noted weakness in the management of the intervention such as; inadequate quantification of activities and failure to avail information for assessment implementation of planned activities. \uf0b7 I note that items received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I did not undertake procedures to ascertain how the quarantine centre was managed at Pabbo S.S due to lack of PPE. \uf0b7 The district had outstanding payables worth UGX 1.588Bn which relates to previous financial years. \uf0b7 The district has long outstanding receivables amounting to UGX 1.290Bn relating to advances under the YLP and UWEP Programmes. \uf0b7 I noted a staffing gap of 36% with key staff such as district engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and failure to prepare a maintenance work plan to guide vehicle maintenance initiatives. \uf0b7 I noted advances to individual staff personal bank accounts worth UGX.0.269Bn to implement several council activities instead of directly paying the eligible suppliers and service providers. \uf0b7 I noted that Atiak HC IV faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment."], ["4", "Gulu DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 33% of the sampled targets were fully achieved and 67% were partially achieved. \uf0b7 The district collected 97% of its budgeted local revenue and received 94% of the funds expected from treasury, 82% transfers from other Government Units was received while 23% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 11 (100%) were fully quantified. Out of the 11 quantified out-puts, 8 (73%) were fully implemented, while 3 (27%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. \uf0b7 The district received UGX.252.5M for Covid interventions and UGX 212.5million was utilized of which UGX.27.5m was used at source contrary to the Law."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "while 8.7% were not achieved at all. \uf0b7 The district collected 98% of its budgeted local revenue and received 108.3% of the funds expected from treasury, 49% of transfers from other government units was received and 26% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.26Bn which was sent back to treasury. \uf0b7 All 13 sampled outputs (100%) were fully quantified. Out of the 13 quantified out- puts, 6 (46.1%) worth UGX 0.61Bn were fully implemented, while 5 (38.5%) worth UGX.1.48Bn were partially implemented and 2 (15.4%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All quarterly performance reports were not availed. \uf0b7 The district received UGX 0.238Bn for Covid-19 interventions and UGX 0.228Bn was utilized leaving unspent balance UGX.0.010Bn in the bank. \uf0b7 I noted weakness in the management of the intervention such as; inadequate quantification of activities and failure to avail information for assessment implementation of planned activities. \uf0b7 I note that items received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I did not undertake procedures to ascertain how the quarantine centre was managed at Pabbo S.S due to lack of PPE. \uf0b7 The district had outstanding payables worth UGX 1.588Bn which relates to previous financial years. \uf0b7 The district has long outstanding receivables amounting to UGX 1.290Bn relating to advances under the YLP and UWEP Programmes. \uf0b7 I noted a staffing gap of 36% with key staff such as district engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and failure to prepare a maintenance work plan to guide vehicle maintenance initiatives. \uf0b7 I noted advances to individual staff personal bank accounts worth UGX.0.269Bn to implement several council activities instead of directly paying the eligible suppliers and service providers. \uf0b7 I noted that Atiak HC IV faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment."], ["4", "Gulu DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 33% of the sampled targets were fully achieved and 67% were partially achieved. \uf0b7 The district collected 97% of its budgeted local revenue and received 94% of the funds expected from treasury, 82% transfers from other Government Units was received while 23% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 11 (100%) were fully quantified. Out of the 11 quantified out-puts, 8 (73%) were fully implemented, while 3 (27%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. \uf0b7 The district received UGX.252.5M for Covid interventions and UGX 212.5million was utilized of which UGX.27.5m was used at source contrary to the Law."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "230", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "UGX.40m was sent to UCF. \uf0b7 I noted that as a result of creation of Gulu city the district headquarters would relocate which may require a big cost. \uf0b7 I noted an outstanding amount of payable of the district worth UGX.1.471Bn by year end. \uf0b7 I noted a staffing gap of 32% with key staff such as district engineer missing. \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Awach HC IV faced a challenge of lack of medical equipment. \uf0b7 There were also delayed works under UGFIT particularly at Palaro Seed School.", null], ["5", "Kwania DLG **Opinion** Unqualified", "\uf0b7 I noted that Kwania DLG did not have a strategic plan since it has been in existence for only 2 years. \uf0b7 The district collected 54% of its budgeted local revenue and received 105% of the funds expected from treasury, 67% of transfers from other Government Units was received while 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.8Bn which was sent back to treasury. \uf0b7 All the 9 outputs sampled worth UGX.2.6Bn were fully quantified and fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX. 185M for Covid interventions and UGX. 165million was utilized while the unspent balance of UGX 20m from the area Member of Parliament was sent back to treasury. \uf0b7 I noted that Items received in Kind for Covid-19 interventions were not valued and there was no evidence of quality checks before distribution. \uf0b7 I noted that the entity had an outstanding receivables amount worth UGX.0.175Bn at year end. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Aduku health centre IV faced a challenge of inadequate medical equipment."], ["6", "Kole DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that none of the sampled targets were fully achieved, 37.5% were partially achieved while 37.5% were not achieved at all. \uf0b7 The district collected 67% of its budgeted local revenue and received 100 % of the funds expected from treasury, 57% was received from transfers from other Government Units while 84 % of funds expected from external sources were received by year end. \uf0b7 The district had off-budget financing amounting to UGX.113M for the year contrary to the budget execution circular \uf0b7 I noted that out of a sample of 16 outputs, all 16 (100%) were fully quantified, Out of the 16 quantified out-puts, 8 (50%) were fully implemented, while 8 (50%) were partially implemented. \uf0b7 I noted that out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 The district received UGX 226M for Covid-19 interventions and UGX 166M was utilized of which UGX 0.5M was used at source contrary to the Law while UGX 60M was sent to the UCF. \uf0b7 I noted weakness in the management of the intervention such as; lack of work"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "UGX.40m was sent to UCF. \uf0b7 I noted that as a result of creation of Gulu city the district headquarters would relocate which may require a big cost. \uf0b7 I noted an outstanding amount of payable of the district worth UGX.1.471Bn by year end. \uf0b7 I noted a staffing gap of 32% with key staff such as district engineer missing. \uf0b7 There were weaknesses in the management of the districts fleet including; absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Awach HC IV faced a challenge of lack of medical equipment. \uf0b7 There were also delayed works under UGFIT particularly at Palaro Seed School.", null], ["5", "Kwania DLG **Opinion** Unqualified", "\uf0b7 I noted that Kwania DLG did not have a strategic plan since it has been in existence for only 2 years. \uf0b7 The district collected 54% of its budgeted local revenue and received 105% of the funds expected from treasury, 67% of transfers from other Government Units was received while 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.8Bn which was sent back to treasury. \uf0b7 All the 9 outputs sampled worth UGX.2.6Bn were fully quantified and fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX. 185M for Covid interventions and UGX. 165million was utilized while the unspent balance of UGX 20m from the area Member of Parliament was sent back to treasury. \uf0b7 I noted that Items received in Kind for Covid-19 interventions were not valued and there was no evidence of quality checks before distribution. \uf0b7 I noted that the entity had an outstanding receivables amount worth UGX.0.175Bn at year end. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Aduku health centre IV faced a challenge of inadequate medical equipment."], ["6", "Kole DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that none of the sampled targets were fully achieved, 37.5% were partially achieved while 37.5% were not achieved at all. \uf0b7 The district collected 67% of its budgeted local revenue and received 100 % of the funds expected from treasury, 57% was received from transfers from other Government Units while 84 % of funds expected from external sources were received by year end. \uf0b7 The district had off-budget financing amounting to UGX.113M for the year contrary to the budget execution circular \uf0b7 I noted that out of a sample of 16 outputs, all 16 (100%) were fully quantified, Out of the 16 quantified out-puts, 8 (50%) were fully implemented, while 8 (50%) were partially implemented. \uf0b7 I noted that out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 The district received UGX 226M for Covid-19 interventions and UGX 166M was utilized of which UGX 0.5M was used at source contrary to the Law while UGX 60M was sent to the UCF. \uf0b7 I noted weakness in the management of the intervention such as; lack of work"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "231", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "plans and irregularities in procurements of items, \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that Payables amounting to UGX 0.861Bn remained outstanding at year end. \uf0b7 I noted staffing gaps of 14 % of the district staff structure of 1931 positions. \uf0b7 I noted UGX.0.371Bn was advanced to individual staff personal bank accounts to implement several council activities instead of directly paying the eligible suppliers and service providers. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to capture in the fixed assets module of the GFMIS, failure to record vehicles in the format as prescribed by the Accountant General, absence of fleet management policy, inadequate vehicle inspections and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Aboke health center IV faced challenges in delivery of services such as inadequate medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted that salary Payments UGX.299.9M was made outside the payroll. \uf0b7 I also observed that many of the district roads such as; Arekapin \u2013 Ogwangagder road and Bung health center-Lira boarder road, etc, were in poor condition with broken culvert lines and poor road surfaces.", null], ["7", "Oyam DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 100% of the sampled targets were partially achieved. \uf0b7 The district collected 56% of its budgeted local revenue and received 100% of the funds expected from treasury, 39% of transfers from other Government Units was received while 73% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.669Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 10 outputs 4 (40%) were fully quantified, 5 (50%) were insufficiently quantified while 1 (10%) was not quantified at all. All the 4 quantified out-puts (100%) were fully implemented,. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. I also noted 2 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 176M for Covid-19 interventions and UGX 176M was utilized out of which UGX 10.5m were used at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The District had outstanding payables of UGX 144M, non-quantifiable liabilities relating to ongoing cases against the District as at year end. \uf0b7 I noted long outstanding receivables amounting to UGX 1.160Bn at the close of the financial year. \uf0b7 I Noted staffing gaps of 21% with key staff such as district engineer missing. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, non- allocation of vehicles to key departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Anyeke HCIV faced challenges in delivery of services such as lack of medical equipment, idle equipment, and poor maintenance of available"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "plans and irregularities in procurements of items, \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that Payables amounting to UGX 0.861Bn remained outstanding at year end. \uf0b7 I noted staffing gaps of 14 % of the district staff structure of 1931 positions. \uf0b7 I noted UGX.0.371Bn was advanced to individual staff personal bank accounts to implement several council activities instead of directly paying the eligible suppliers and service providers. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to capture in the fixed assets module of the GFMIS, failure to record vehicles in the format as prescribed by the Accountant General, absence of fleet management policy, inadequate vehicle inspections and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Aboke health center IV faced challenges in delivery of services such as inadequate medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted that salary Payments UGX.299.9M was made outside the payroll. \uf0b7 I also observed that many of the district roads such as; Arekapin \u2013 Ogwangagder road and Bung health center-Lira boarder road, etc, were in poor condition with broken culvert lines and poor road surfaces.", null], ["7", "Oyam DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 100% of the sampled targets were partially achieved. \uf0b7 The district collected 56% of its budgeted local revenue and received 100% of the funds expected from treasury, 39% of transfers from other Government Units was received while 73% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.669Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 10 outputs 4 (40%) were fully quantified, 5 (50%) were insufficiently quantified while 1 (10%) was not quantified at all. All the 4 quantified out-puts (100%) were fully implemented,. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. I also noted 2 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 176M for Covid-19 interventions and UGX 176M was utilized out of which UGX 10.5m were used at source contrary to the Law. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The District had outstanding payables of UGX 144M, non-quantifiable liabilities relating to ongoing cases against the District as at year end. \uf0b7 I noted long outstanding receivables amounting to UGX 1.160Bn at the close of the financial year. \uf0b7 I Noted staffing gaps of 21% with key staff such as district engineer missing. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, non- allocation of vehicles to key departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Anyeke HCIV faced challenges in delivery of services such as lack of medical equipment, idle equipment, and poor maintenance of available"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "232", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "equipment. \uf0b7 There were also delayed works under UgIFT particularly at Atura HCII, Ariba HCII, Loro HCII and Iceme health center II.", null], ["8", "Lira DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 40% of the sampled targets were fully achieved, 53% were partially achieved while 7% were not achieved at all. \uf0b7 The district collected 62% of its budgeted local revenue and received 96% of the funds expected from treasury, 32% of transfers from other Government Units was received while 9.6% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.381Bn which was swept back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.555Bn for the year contrary to the budget execution circular. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 15 outputs 9 (60%) worth UGX.7.9Bn were fully quantified, 2 (13%) worth UGX.2.8Bn were insufficiently quantified while 4 (27%) worth UGX.1.6Bn were not quantified at all. Out of the 9 quantified out-puts, 5 (56%) worth UGX.6.1Bn were fully implemented, while 4 (44%) worth UGX.1.8Bn were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, only 1 (25%) were submitted on time. I also noted 2 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 0.166Bn for Covid interventions and UGX 0.145Bn was utilized while UGX 0.021Bn was swept back. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted staffing gaps of 27% with key staff such as district engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Amach HCIV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Agali Seed Secondary School. \uf0b7 I noted that a number of the District roads under URF had deteriorated and had become impassable. There were delays in submission of performance reports to URF, Out of four quarterly reports 2(50%) were not submitted on time. \uf0b7 I noted that five NUSAF3 projects worth UGX 0.228Bn were not implemented due to withholding of funds by MoFPED over accusation of mismanagement of funds during 2017/2018 FY."], ["9", "Kitgum DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that all the sampled 9(100%) strategic targets were partially achieved \uf0b7 The district collected 13% of its budgeted local revenue and received 101% of the funds expected from treasury while 4.7% of funds expected from external sources were received by year end. The district had no unspent balances. \uf0b7 I noted that all the 6 (100%) outputs sampled were fully quantified. Out of the 6 quantified out-puts, 3(50%) worth UGX.1.98Bn were fully implemented, while"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "equipment. \uf0b7 There were also delayed works under UgIFT particularly at Atura HCII, Ariba HCII, Loro HCII and Iceme health center II.", null], ["8", "Lira DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 40% of the sampled targets were fully achieved, 53% were partially achieved while 7% were not achieved at all. \uf0b7 The district collected 62% of its budgeted local revenue and received 96% of the funds expected from treasury, 32% of transfers from other Government Units was received while 9.6% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.381Bn which was swept back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.555Bn for the year contrary to the budget execution circular. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 15 outputs 9 (60%) worth UGX.7.9Bn were fully quantified, 2 (13%) worth UGX.2.8Bn were insufficiently quantified while 4 (27%) worth UGX.1.6Bn were not quantified at all. Out of the 9 quantified out-puts, 5 (56%) worth UGX.6.1Bn were fully implemented, while 4 (44%) worth UGX.1.8Bn were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, only 1 (25%) were submitted on time. I also noted 2 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 0.166Bn for Covid interventions and UGX 0.145Bn was utilized while UGX 0.021Bn was swept back. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted staffing gaps of 27% with key staff such as district engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Amach HCIV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Agali Seed Secondary School. \uf0b7 I noted that a number of the District roads under URF had deteriorated and had become impassable. There were delays in submission of performance reports to URF, Out of four quarterly reports 2(50%) were not submitted on time. \uf0b7 I noted that five NUSAF3 projects worth UGX 0.228Bn were not implemented due to withholding of funds by MoFPED over accusation of mismanagement of funds during 2017/2018 FY."], ["9", "Kitgum DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that all the sampled 9(100%) strategic targets were partially achieved \uf0b7 The district collected 13% of its budgeted local revenue and received 101% of the funds expected from treasury while 4.7% of funds expected from external sources were received by year end. The district had no unspent balances. \uf0b7 I noted that all the 6 (100%) outputs sampled were fully quantified. Out of the 6 quantified out-puts, 3(50%) worth UGX.1.98Bn were fully implemented, while"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "233", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "2(33%) worth UGX.2.3Bn were partially implemented and 1(17%) was not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX 0.243Bn for Covid interventions and UGX 0.183Bn was utilized of which UGX.0.018Bn cash receipts were spent at source. UGX 0.060Bn from the area members of parliament was returned to treasury \uf0b7 I noted that Items received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 I noted that the district had outstanding payables of UGX1.4Bn by year end. \uf0b7 I noted that the district had outstanding receivables of UGX.1.2Bn as at year end. \uf0b7 There was also a quantifiable contingent liability relating to legal proceedings provided at UGX.0.500Bn \uf0b7 The district had unaccounted for funds amounting to UGX.0.032Bn \uf0b7 It noted that the council incurred wasteful expenditure worth UGX.0.014Bn in respect of court cases and compensations. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kitgum General Hospital faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment.", null], ["10", "Apac DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 52% of the sampled targets were fully achieved, 26% were partially achieved while 22% were not achieved at all. \uf0b7 The district collected 99% of its budgeted local revenue and received 95% of the funds expected from treasury, 26% was received from transfers from other Government Units while 98.8% of funds expected from external assistance sources were received by year end. \uf0b7 All the 8 outputs sampled for assessment with a total expenditure of UGX.6.23Bn were fully quantified. out of 8 outputs 5(62.5%) worth UGX.1.198Bn were fully implemented and 3 (37.5%) outputs worth UGX.5.035Bn were partially implemented. \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA. I noted that all four quarterly performance reports were delayed on submission. I also noted 5 cases of inaccurate reporting of performance \uf0b7 The district received a total of UGX 167M for COVID interventions and UGX. 167M was utilized out of which UGX 2.4M was used at source contrary to the Law from two sources donations. \uf0b7 The COVID funds were spent on items that had been provided for and approved by the Covid-19 task force. \uf0b7 I noted that all in-kind donations (items) were not valued as required by the Treasury Instructions. \uf0b7 I noted an outstanding receivables amount of UGX.1.602Bn by year end. \uf0b7 I noted non-quantifiable contingent liabilities relating to 4 court cases. \uf0b7 I noted a staffing gap of 16% at the District with key staff such as district engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by Accountant general, no evidence of regular inspection and reconciliation of vehicles in the assets register, absence of fleet management policy, inadequate allocation of vehicles and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Apac District Hospital faced a challenge of lack of adequate medical"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "2(33%) worth UGX.2.3Bn were partially implemented and 1(17%) was not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX 0.243Bn for Covid interventions and UGX 0.183Bn was utilized of which UGX.0.018Bn cash receipts were spent at source. UGX 0.060Bn from the area members of parliament was returned to treasury \uf0b7 I noted that Items received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 I noted that the district had outstanding payables of UGX1.4Bn by year end. \uf0b7 I noted that the district had outstanding receivables of UGX.1.2Bn as at year end. \uf0b7 There was also a quantifiable contingent liability relating to legal proceedings provided at UGX.0.500Bn \uf0b7 The district had unaccounted for funds amounting to UGX.0.032Bn \uf0b7 It noted that the council incurred wasteful expenditure worth UGX.0.014Bn in respect of court cases and compensations. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kitgum General Hospital faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment.", null], ["10", "Apac DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 52% of the sampled targets were fully achieved, 26% were partially achieved while 22% were not achieved at all. \uf0b7 The district collected 99% of its budgeted local revenue and received 95% of the funds expected from treasury, 26% was received from transfers from other Government Units while 98.8% of funds expected from external assistance sources were received by year end. \uf0b7 All the 8 outputs sampled for assessment with a total expenditure of UGX.6.23Bn were fully quantified. out of 8 outputs 5(62.5%) worth UGX.1.198Bn were fully implemented and 3 (37.5%) outputs worth UGX.5.035Bn were partially implemented. \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA. I noted that all four quarterly performance reports were delayed on submission. I also noted 5 cases of inaccurate reporting of performance \uf0b7 The district received a total of UGX 167M for COVID interventions and UGX. 167M was utilized out of which UGX 2.4M was used at source contrary to the Law from two sources donations. \uf0b7 The COVID funds were spent on items that had been provided for and approved by the Covid-19 task force. \uf0b7 I noted that all in-kind donations (items) were not valued as required by the Treasury Instructions. \uf0b7 I noted an outstanding receivables amount of UGX.1.602Bn by year end. \uf0b7 I noted non-quantifiable contingent liabilities relating to 4 court cases. \uf0b7 I noted a staffing gap of 16% at the District with key staff such as district engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by Accountant general, no evidence of regular inspection and reconciliation of vehicles in the assets register, absence of fleet management policy, inadequate allocation of vehicles and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Apac District Hospital faced a challenge of lack of adequate medical"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "234", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "equipment \uf0b7 My review of UgIFT revealed 83% excess release of funds in respect of the upgrade of Olelpek Health Centre II to III. \uf0b7 I noted 5 payroll payments worth UGX.0.113Bn without supporting documents. \uf0b7 I noted 6 district staff were paid salaries at unusually higher salary amounts worth UGX. 0.8m.", null], ["11", "Apac MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 25% of the sampled targets were fully achieved, 31.25% were partially achieved while 43.75 % were not achieved at all. \uf0b7 The Municipal collected 70% of its budgeted local revenue and received 81% of the funds expected from treasury, 65% performance from transfers from other Government units. The municipal had unspent balances of UGX 5.136Bn which was sent back to treasury. \uf0b7 I noted that all the sampled 7 outputs (100%) were quantified, Out of which 5 (71%) were fully implemented, while 2 (29%) were partially implemented. \uf0b7 I noted that out of the four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 The municipal had outstanding payables amounting to UGX.0.076Bn of which UGX.0.072Bn relate to the previous financial years. \uf0b7 I noted outstanding receivables amount worth UGX. 0.220Bn at year end. \uf0b7 I noted a recovery of Irregular payments amounting to UGX.0.492Bn which had been made to two fraudulent companies. \uf0b7 I noted a staffing gap of 30% of the approved municipal staff structure of 84 staff, with position such as; Municipal engineer, Senior Physical Planner, Surveyor, Senior Inspector of schools, Medical Officer of Health Services and Principal Commercial Officer remaining vacant. \uf0b7 There were weaknesses in the management of the municipals fleet including; lack of fleet management policy and guidelines plus inadequate allocation of vehicles to the municipal departments \uf0b7 I noted instances of Non-Adherence to Garbage Management by-laws, Inadequate Funding for Garbage Management, Inadequate Equipment and facilities for Garbage collection and Lack of protective wear for the casual workers \uf0b7 I noted that the municipal did not have an approved physical development plan, Detailed Plans and the municipal physical planning committee failed to convene quarterly review meetings."], ["12", "Pader DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 23% of the sampled targets were fully achieved, 77% were partially achieved. \uf0b7 The district collected 43% of its budgeted local revenue and received 111.6% of the funds expected from treasury, 28% was received from transfers from other Government Units while 7.4% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.211Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 113M for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 15 outputs, 13 (87%) were fully quantified and 2 (13%) were insufficiently quantified. Out of the 13 quantified out-puts, 7 (54%) were fully implemented, while 6 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted 2 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 206.6M for Covid-19 interventions and UGX 118.8M was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "equipment \uf0b7 My review of UgIFT revealed 83% excess release of funds in respect of the upgrade of Olelpek Health Centre II to III. \uf0b7 I noted 5 payroll payments worth UGX.0.113Bn without supporting documents. \uf0b7 I noted 6 district staff were paid salaries at unusually higher salary amounts worth UGX. 0.8m.", null], ["11", "Apac MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 25% of the sampled targets were fully achieved, 31.25% were partially achieved while 43.75 % were not achieved at all. \uf0b7 The Municipal collected 70% of its budgeted local revenue and received 81% of the funds expected from treasury, 65% performance from transfers from other Government units. The municipal had unspent balances of UGX 5.136Bn which was sent back to treasury. \uf0b7 I noted that all the sampled 7 outputs (100%) were quantified, Out of which 5 (71%) were fully implemented, while 2 (29%) were partially implemented. \uf0b7 I noted that out of the four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 The municipal had outstanding payables amounting to UGX.0.076Bn of which UGX.0.072Bn relate to the previous financial years. \uf0b7 I noted outstanding receivables amount worth UGX. 0.220Bn at year end. \uf0b7 I noted a recovery of Irregular payments amounting to UGX.0.492Bn which had been made to two fraudulent companies. \uf0b7 I noted a staffing gap of 30% of the approved municipal staff structure of 84 staff, with position such as; Municipal engineer, Senior Physical Planner, Surveyor, Senior Inspector of schools, Medical Officer of Health Services and Principal Commercial Officer remaining vacant. \uf0b7 There were weaknesses in the management of the municipals fleet including; lack of fleet management policy and guidelines plus inadequate allocation of vehicles to the municipal departments \uf0b7 I noted instances of Non-Adherence to Garbage Management by-laws, Inadequate Funding for Garbage Management, Inadequate Equipment and facilities for Garbage collection and Lack of protective wear for the casual workers \uf0b7 I noted that the municipal did not have an approved physical development plan, Detailed Plans and the municipal physical planning committee failed to convene quarterly review meetings."], ["12", "Pader DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 23% of the sampled targets were fully achieved, 77% were partially achieved. \uf0b7 The district collected 43% of its budgeted local revenue and received 111.6% of the funds expected from treasury, 28% was received from transfers from other Government Units while 7.4% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.211Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 113M for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 15 outputs, 13 (87%) were fully quantified and 2 (13%) were insufficiently quantified. Out of the 13 quantified out-puts, 7 (54%) were fully implemented, while 6 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted 2 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 206.6M for Covid-19 interventions and UGX 118.8M was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "235", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "utilized. UGX. 87.7M was swept to the consolidated fund. \uf0b7 I noted no weakness in the management of the intervention such as; partial implementation of planed activities. \uf0b7 I noted that the district had outstanding payables worth UGX.1.151Bn at year end. \uf0b7 I noted an outstanding receivables amount of UGX.0.933Bn by year end. \uf0b7 I noted quantifiable contingent liabilities relating to legal proceeding provided at UGX.0.344Bn. \uf0b7 I noted a staffing gap of 44.5% with key staff such as Chief Finance Officer, Principal Human Resource Officer, District Planner, District Educational Officer, District Community Development Officer, District Natural Resources Officer, District Production Officer, District Health Officer and District Commercial Officer missing \uf0b7 The District had unaccounted for advances amounting to UGX 77.5M \uf0b7 The District has a special investigation relating to Diversion of funds for pensioners of which UGX 158,159,645 was paid to URA and UGX 291,290,573 transferred to Uganda Consolidated fund though no acknowledgment receipt was availed. \uf0b7 There were weaknesses in the management of the districts fleet including; acquisition of a motor vehicle without clearance, absence of fleet management policy, no allocation of vehicles to service centres, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Pajule HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted delays in accessing payroll for 23 newly recruited and transferred staff to the district.", null], ["13", "Nwoya DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 25% of the sampled targets were fully achieved while 75% were partially achieved. \uf0b7 The district collected 42.36% of its budgeted local revenue and received 98% of the funds expected from treasury, 85% of transfers from other Government Units was received while 11.5% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was swept back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.301Bn for the year contrary to the budget execution circular \uf0b7 I noted that all 11 outputs in the sample were quantified. Out of the 11 quantified out-puts, 2 (18.2%) worth UGX 0.231Bn were fully implemented, while 6 (54.5 %) worth UGX 0.326Bn were partially implemented. 3 (27.3%) were not implemented at all. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted 4 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 0.165Bn for Covid-19 interventions and UGX 0.145Bn (88%) was utilized and the balance of UGX 0.019Bn was sent to the UCF. \uf0b7 There were also challenges in management of quarantine centers such as improper maintenance and lack of beddings. \uf0b7 I noted that the district had payables amounting to UGX.0.392Bn by year end of which UGX. 0.258Bn relates to previous years. \uf0b7 I noted that the district had outstanding receivables worth UGX.1.038Bn comprising of YLP, UWEP and staff advances. \uf0b7 I noted non-quantifiable contingent liabilities relating to court cases dating as far as 2015. \uf0b7 I noted a staffing gap of 40% of the district approved staff structure. \uf0b7 There were weaknesses in the management of the district fleet that included; lack of funds for vehicle acquisitions, Absence of fleet management policy, allocation of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "utilized. UGX. 87.7M was swept to the consolidated fund. \uf0b7 I noted no weakness in the management of the intervention such as; partial implementation of planed activities. \uf0b7 I noted that the district had outstanding payables worth UGX.1.151Bn at year end. \uf0b7 I noted an outstanding receivables amount of UGX.0.933Bn by year end. \uf0b7 I noted quantifiable contingent liabilities relating to legal proceeding provided at UGX.0.344Bn. \uf0b7 I noted a staffing gap of 44.5% with key staff such as Chief Finance Officer, Principal Human Resource Officer, District Planner, District Educational Officer, District Community Development Officer, District Natural Resources Officer, District Production Officer, District Health Officer and District Commercial Officer missing \uf0b7 The District had unaccounted for advances amounting to UGX 77.5M \uf0b7 The District has a special investigation relating to Diversion of funds for pensioners of which UGX 158,159,645 was paid to URA and UGX 291,290,573 transferred to Uganda Consolidated fund though no acknowledgment receipt was availed. \uf0b7 There were weaknesses in the management of the districts fleet including; acquisition of a motor vehicle without clearance, absence of fleet management policy, no allocation of vehicles to service centres, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Pajule HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted delays in accessing payroll for 23 newly recruited and transferred staff to the district.", null], ["13", "Nwoya DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 25% of the sampled targets were fully achieved while 75% were partially achieved. \uf0b7 The district collected 42.36% of its budgeted local revenue and received 98% of the funds expected from treasury, 85% of transfers from other Government Units was received while 11.5% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was swept back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.301Bn for the year contrary to the budget execution circular \uf0b7 I noted that all 11 outputs in the sample were quantified. Out of the 11 quantified out-puts, 2 (18.2%) worth UGX 0.231Bn were fully implemented, while 6 (54.5 %) worth UGX 0.326Bn were partially implemented. 3 (27.3%) were not implemented at all. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted 4 cases of inaccurate reporting of performance. \uf0b7 The district received UGX 0.165Bn for Covid-19 interventions and UGX 0.145Bn (88%) was utilized and the balance of UGX 0.019Bn was sent to the UCF. \uf0b7 There were also challenges in management of quarantine centers such as improper maintenance and lack of beddings. \uf0b7 I noted that the district had payables amounting to UGX.0.392Bn by year end of which UGX. 0.258Bn relates to previous years. \uf0b7 I noted that the district had outstanding receivables worth UGX.1.038Bn comprising of YLP, UWEP and staff advances. \uf0b7 I noted non-quantifiable contingent liabilities relating to court cases dating as far as 2015. \uf0b7 I noted a staffing gap of 40% of the district approved staff structure. \uf0b7 There were weaknesses in the management of the district fleet that included; lack of funds for vehicle acquisitions, Absence of fleet management policy, allocation of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "236", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "vehicles with engine capacities beyond staff entitlements, inadequate motor vehicle allocations and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Anaka hospital faced challenges in delivery of services such as inadequate medical equipment, idle equipment, poor maintenance of available equipment, nonfunctional and idle medical equipment \uf0b7 There were also delayed works under UGFIT particularly at Lungulu seed school and Paraa health center 111 and un-commissioned facilities at LII health center \uf0b7 I noted poor conditions of district roads including; Koch Goma-Lii Road 38kms and sections of Kona lutuk -Agung Road.", null], ["14", "Gulu MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 66.7% of the strategic objectives were fully achieved and 33.3% were partially achieved. \uf0b7 The municipal collected 29% of its budgeted local revenue and received 86.3% of the funds expected from treasury while 69% of transfers from other government units were received by year end. The district had unspent balances of UGX 11Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 11 outputs 10 (91%) were fully quantified, none was insufficiently quantified while 1 (9%) was not quantified at all. Out of the 10 quantified out-puts, 6 (60%) were fully implemented, while 4 (40%) were partially implemented. \uf0b7 The municipal did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Submission of all the 4 quarterly performance reports was delayed. \uf0b7 I noted that necessary disclosures were not made in relation to change of status to a city effective 1/7/2020. \uf0b7 I noted that the municipal council has outstanding payables worth UGX 0.446Bn which relate to previous financial years. \uf0b7 I noted that the municipal disclosed 10 court cases in the statement of non- quantifiable contingent liabilities. \uf0b7 I noted that the municipal has long outstanding receivables worth UGX 4.312Bn by year end. \uf0b7 I noted a staffing gap of 23% with key staff such as senior environment officer, land supervisor and senior veterinary officer missing \uf0b7 There were weaknesses in the management of the municipal\u2019s fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy and allocation of vehicles with engine capacities beyond staff entitlements.. \uf0b7 There were weaknesses in garbage management including; lack of by-laws on garbage management, non-maintenance of records on garbage generated, inadequate public awareness and sensitization, inadequate garbage collection and disposal equipment and lack of protective wear. \uf0b7 There were weaknesses in existence and implementation of urban physical development plan including; Lack of detailed plans for Bardege and Laroo divisions, inadequate funding of detailed plans and lack of development permits in support of on-going physical developments. \uf0b7 I noted that the municipal received UGX 0.329Bn (65%) out of the budgeted amount under USMID Municipal Institutional Strengthening grant and UGX 0.107Bn (32.6%) remained unspent and returned to UCF."], ["15", "Gulu RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the strategic objectives were fully achieved. \uf0b7 The hospital collected 57% of its budgeted NTR and received 91% of the funds expected from treasury. The hospital had unspent balances of UGX 297M which"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "vehicles with engine capacities beyond staff entitlements, inadequate motor vehicle allocations and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Anaka hospital faced challenges in delivery of services such as inadequate medical equipment, idle equipment, poor maintenance of available equipment, nonfunctional and idle medical equipment \uf0b7 There were also delayed works under UGFIT particularly at Lungulu seed school and Paraa health center 111 and un-commissioned facilities at LII health center \uf0b7 I noted poor conditions of district roads including; Koch Goma-Lii Road 38kms and sections of Kona lutuk -Agung Road.", null], ["14", "Gulu MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 66.7% of the strategic objectives were fully achieved and 33.3% were partially achieved. \uf0b7 The municipal collected 29% of its budgeted local revenue and received 86.3% of the funds expected from treasury while 69% of transfers from other government units were received by year end. The district had unspent balances of UGX 11Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 11 outputs 10 (91%) were fully quantified, none was insufficiently quantified while 1 (9%) was not quantified at all. Out of the 10 quantified out-puts, 6 (60%) were fully implemented, while 4 (40%) were partially implemented. \uf0b7 The municipal did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Submission of all the 4 quarterly performance reports was delayed. \uf0b7 I noted that necessary disclosures were not made in relation to change of status to a city effective 1/7/2020. \uf0b7 I noted that the municipal council has outstanding payables worth UGX 0.446Bn which relate to previous financial years. \uf0b7 I noted that the municipal disclosed 10 court cases in the statement of non- quantifiable contingent liabilities. \uf0b7 I noted that the municipal has long outstanding receivables worth UGX 4.312Bn by year end. \uf0b7 I noted a staffing gap of 23% with key staff such as senior environment officer, land supervisor and senior veterinary officer missing \uf0b7 There were weaknesses in the management of the municipal\u2019s fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy and allocation of vehicles with engine capacities beyond staff entitlements.. \uf0b7 There were weaknesses in garbage management including; lack of by-laws on garbage management, non-maintenance of records on garbage generated, inadequate public awareness and sensitization, inadequate garbage collection and disposal equipment and lack of protective wear. \uf0b7 There were weaknesses in existence and implementation of urban physical development plan including; Lack of detailed plans for Bardege and Laroo divisions, inadequate funding of detailed plans and lack of development permits in support of on-going physical developments. \uf0b7 I noted that the municipal received UGX 0.329Bn (65%) out of the budgeted amount under USMID Municipal Institutional Strengthening grant and UGX 0.107Bn (32.6%) remained unspent and returned to UCF."], ["15", "Gulu RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the strategic objectives were fully achieved. \uf0b7 The hospital collected 57% of its budgeted NTR and received 91% of the funds expected from treasury. The hospital had unspent balances of UGX 297M which"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "vehicles with engine capacities beyond staff entitlements, inadequate motor vehicle allocations and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Anaka hospital faced challenges in delivery of services such as inadequate medical equipment, idle equipment, poor maintenance of available equipment, nonfunctional and idle medical equipment \uf0b7 There were also delayed works under UGFIT particularly at Lungulu seed school and Paraa health center 111 and un-commissioned facilities at LII health center \uf0b7 I noted poor conditions of district roads including; Koch Goma-Lii Road 38kms and sections of Kona lutuk -Agung Road.", null], ["14", "Gulu MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 66.7% of the strategic objectives were fully achieved and 33.3% were partially achieved. \uf0b7 The municipal collected 29% of its budgeted local revenue and received 86.3% of the funds expected from treasury while 69% of transfers from other government units were received by year end. The district had unspent balances of UGX 11Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 11 outputs 10 (91%) were fully quantified, none was insufficiently quantified while 1 (9%) was not quantified at all. Out of the 10 quantified out-puts, 6 (60%) were fully implemented, while 4 (40%) were partially implemented. \uf0b7 The municipal did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Submission of all the 4 quarterly performance reports was delayed. \uf0b7 I noted that necessary disclosures were not made in relation to change of status to a city effective 1/7/2020. \uf0b7 I noted that the municipal council has outstanding payables worth UGX 0.446Bn which relate to previous financial years. \uf0b7 I noted that the municipal disclosed 10 court cases in the statement of non- quantifiable contingent liabilities. \uf0b7 I noted that the municipal has long outstanding receivables worth UGX 4.312Bn by year end. \uf0b7 I noted a staffing gap of 23% with key staff such as senior environment officer, land supervisor and senior veterinary officer missing \uf0b7 There were weaknesses in the management of the municipal\u2019s fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy and allocation of vehicles with engine capacities beyond staff entitlements.. \uf0b7 There were weaknesses in garbage management including; lack of by-laws on garbage management, non-maintenance of records on garbage generated, inadequate public awareness and sensitization, inadequate garbage collection and disposal equipment and lack of protective wear. \uf0b7 There were weaknesses in existence and implementation of urban physical development plan including; Lack of detailed plans for Bardege and Laroo divisions, inadequate funding of detailed plans and lack of development permits in support of on-going physical developments. \uf0b7 I noted that the municipal received UGX 0.329Bn (65%) out of the budgeted amount under USMID Municipal Institutional Strengthening grant and UGX 0.107Bn (32.6%) remained unspent and returned to UCF."], ["15", "Gulu RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the strategic objectives were fully achieved. \uf0b7 The hospital collected 57% of its budgeted NTR and received 91% of the funds expected from treasury. The hospital had unspent balances of UGX 297M which"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "237", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "was sent back to treasury. \uf0b7 I noted a challenge in quantification of outputs which affects assessment of performance. Out of a sample of 9 outputs, 8 (89%) were fully quantified while 1 (11%) was not quantified at all. Out of the 8 quantified out-puts, 4 (50%) were fully implemented, while 4 (50%) were partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED and NPA. I noted 4 cases of inaccuracies in the information reported in the quarterly performance reports. \uf0b7 The hospital received UGX 270M for Covid-19 interventions and I was limited to ascertain details relating to utilization of these funds, extent of quantification of outputs, preparation and approval of work plans and compliance with procurement regulations could not be ascertained since all accountabilities and documents relating to COVID 19 funds had been submitted to Ministry of health by the time of the audit. \uf0b7 I did not undertake procedures to ascertain how the quarantine centre was managed at Gulu School of clinical officers because by the time of the audit, the quarantine centre was closed and not operational. \uf0b7 The hospital had outstanding payables worth UGX 76M that relate to previous financial years. \uf0b7 The hospital also had pension liability worth UGX 0.145Bn. \uf0b7 I noted staffing gaps of 32.2% with key staff such as Senior consultant (medicine), Senior Consultant (Pediatrics), Senior consultant (surgery), Principal Anaesthetic officer, Principal Orthopedic officer, Principal Occupational Therapist missing \uf0b7 There were weaknesses in the management of the hospital\u2019s fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy and allocation of vehicles with engine capacities beyond staff entitlements. \uf0b7 I noted that GRRH had inadequate medical equipment and broken equipment.", null], ["16", "Kitgum MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 33.33.% of the sampled targets were fully achieved, 33.33% were partially achieved while 33.33% were not achieved at all. \uf0b7 The Municipal Council collected 41 % of its budgeted local revenue and received 82% of the funds expected from treasury, received 45% from transfers from other Government Units while 0% of funds expected from external sources were received by year end. The Municipal Council had unspent balances of UGX 5.762Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 7 outputs 2 (29%) were fully quantified, 1 (14%) was insufficiently quantified while 4 (33%) were not quantified at all. Out of the 2 quantified out-puts, 1 (50%) was fully implemented, while 1 (50%) was partially implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. I also noted 3 cases of inaccurate reporting of performance. \uf0b7 The Municipal Council had outstanding payables of UGX 609M and non- quantifiable liabilities of 8 ongoing cases against the Municipal Council. \uf0b7 I noted outstanding receivables amounting to UGX 599M at the close of the financial year. \uf0b7 I noted staffing gaps of 49% with key staff such as Principal Treasurer missing. \uf0b7 The Municipal Council lacked land titles for the 37 pieces of land and properties owned in different locations which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the Municipal Councils fleet"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "was sent back to treasury. \uf0b7 I noted a challenge in quantification of outputs which affects assessment of performance. Out of a sample of 9 outputs, 8 (89%) were fully quantified while 1 (11%) was not quantified at all. Out of the 8 quantified out-puts, 4 (50%) were fully implemented, while 4 (50%) were partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED and NPA. I noted 4 cases of inaccuracies in the information reported in the quarterly performance reports. \uf0b7 The hospital received UGX 270M for Covid-19 interventions and I was limited to ascertain details relating to utilization of these funds, extent of quantification of outputs, preparation and approval of work plans and compliance with procurement regulations could not be ascertained since all accountabilities and documents relating to COVID 19 funds had been submitted to Ministry of health by the time of the audit. \uf0b7 I did not undertake procedures to ascertain how the quarantine centre was managed at Gulu School of clinical officers because by the time of the audit, the quarantine centre was closed and not operational. \uf0b7 The hospital had outstanding payables worth UGX 76M that relate to previous financial years. \uf0b7 The hospital also had pension liability worth UGX 0.145Bn. \uf0b7 I noted staffing gaps of 32.2% with key staff such as Senior consultant (medicine), Senior Consultant (Pediatrics), Senior consultant (surgery), Principal Anaesthetic officer, Principal Orthopedic officer, Principal Occupational Therapist missing \uf0b7 There were weaknesses in the management of the hospital\u2019s fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy and allocation of vehicles with engine capacities beyond staff entitlements. \uf0b7 I noted that GRRH had inadequate medical equipment and broken equipment.", null], ["16", "Kitgum MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 33.33.% of the sampled targets were fully achieved, 33.33% were partially achieved while 33.33% were not achieved at all. \uf0b7 The Municipal Council collected 41 % of its budgeted local revenue and received 82% of the funds expected from treasury, received 45% from transfers from other Government Units while 0% of funds expected from external sources were received by year end. The Municipal Council had unspent balances of UGX 5.762Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 7 outputs 2 (29%) were fully quantified, 1 (14%) was insufficiently quantified while 4 (33%) were not quantified at all. Out of the 2 quantified out-puts, 1 (50%) was fully implemented, while 1 (50%) was partially implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. I also noted 3 cases of inaccurate reporting of performance. \uf0b7 The Municipal Council had outstanding payables of UGX 609M and non- quantifiable liabilities of 8 ongoing cases against the Municipal Council. \uf0b7 I noted outstanding receivables amounting to UGX 599M at the close of the financial year. \uf0b7 I noted staffing gaps of 49% with key staff such as Principal Treasurer missing. \uf0b7 The Municipal Council lacked land titles for the 37 pieces of land and properties owned in different locations which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the Municipal Councils fleet"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "238", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, non- allocation of vehicles to departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were weaknesses in garbage management including; inadequate funding (20.45%) of the budgeted) for garbage, Lack of adequate equipment and facilities for garbage collection and disposal and 6 garbage skips remained idle due to lack of skip loaders. \uf0b7 I noted that the Municipality did not have an up to date approved urban physical development plan and detailed plans to facilitate physical developments, lacked adequate funding of the detailed plans of the Physical Development Plan activities. \uf0b7 I noted the underfunding of Uganda Road Fund programme UGX.144,823,628 (27%). I also noted that Out of four quarterly reports 1(25%) were submitted on time, 1(25%) was not submitted on time while 2 (50%) lacked evidence of submission. \uf0b7 I noted that Pandwong HCIII constructed under UGFIT was operating with limited staff and inadequate medical equipment.", null], ["17", "Omoro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 25% of the sampled targets were fully achieved, while 75% were partially achieved. \uf0b7 The district collected 61% of its budgeted local revenue and received 102.5% of the funds expected from treasury, 65% of transfers from other Government Units was received while 22% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.866Bn which was sent back to treasury. \uf0b7 I noted that Out of a sample of 20 outputs, 18(90%) were fully quantified, while 2(10%) were partially quantified. Out of 18 quantified out puts, 7(39%) were fully implemented and 11 (61%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. I also noted 1 case of inaccurate reporting of performance. \uf0b7 The district received UGX 0.229Bn for Covid-19 interventions and UGX 0.169Bn was utilized of which UGX. 3.8M was spent at source. UGX 60M was unspent and was sent back to UCF. \uf0b7 I noted management weakness of none implementation of 3 planned activities under the intervention work plan. \uf0b7 I noted unrecovered local revenue advance to the district worth UGX.105.8M by treasury. \uf0b7 I noted that the district had outstanding payables of UGX.41.9Mn by the end of the year. \uf0b7 I noted that the entity had accounts receivables amounting to UGX.1.309Bn by year end. \uf0b7 I noted a staffing gap of 47% of the approved staff structure of 137 positions, with key positions including that of District Engineer, Senior Human Resource Officer and District Commercial Officer vacant. \uf0b7 There were weaknesses in the management of the districts fleet including; Vehicles not recorded in the format prescribed by the Accountant General, no evidence to confirm that vehicle inspections and reconciliations were carried out regularly, lack of a fleet management policy, inadequate allocation of vehicles for service delivery and inadequate funding of vehicle maintenance. \uf0b7 I noted that Lalogi HCIV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted variations above 15% in construction works of district administration"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, non- allocation of vehicles to departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were weaknesses in garbage management including; inadequate funding (20.45%) of the budgeted) for garbage, Lack of adequate equipment and facilities for garbage collection and disposal and 6 garbage skips remained idle due to lack of skip loaders. \uf0b7 I noted that the Municipality did not have an up to date approved urban physical development plan and detailed plans to facilitate physical developments, lacked adequate funding of the detailed plans of the Physical Development Plan activities. \uf0b7 I noted the underfunding of Uganda Road Fund programme UGX.144,823,628 (27%). I also noted that Out of four quarterly reports 1(25%) were submitted on time, 1(25%) was not submitted on time while 2 (50%) lacked evidence of submission. \uf0b7 I noted that Pandwong HCIII constructed under UGFIT was operating with limited staff and inadequate medical equipment.", null], ["17", "Omoro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 25% of the sampled targets were fully achieved, while 75% were partially achieved. \uf0b7 The district collected 61% of its budgeted local revenue and received 102.5% of the funds expected from treasury, 65% of transfers from other Government Units was received while 22% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.866Bn which was sent back to treasury. \uf0b7 I noted that Out of a sample of 20 outputs, 18(90%) were fully quantified, while 2(10%) were partially quantified. Out of 18 quantified out puts, 7(39%) were fully implemented and 11 (61%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted to MoFPED, MoLG and NPA. Out of four quarterly reports, none was submitted on time. I also noted 1 case of inaccurate reporting of performance. \uf0b7 The district received UGX 0.229Bn for Covid-19 interventions and UGX 0.169Bn was utilized of which UGX. 3.8M was spent at source. UGX 60M was unspent and was sent back to UCF. \uf0b7 I noted management weakness of none implementation of 3 planned activities under the intervention work plan. \uf0b7 I noted unrecovered local revenue advance to the district worth UGX.105.8M by treasury. \uf0b7 I noted that the district had outstanding payables of UGX.41.9Mn by the end of the year. \uf0b7 I noted that the entity had accounts receivables amounting to UGX.1.309Bn by year end. \uf0b7 I noted a staffing gap of 47% of the approved staff structure of 137 positions, with key positions including that of District Engineer, Senior Human Resource Officer and District Commercial Officer vacant. \uf0b7 There were weaknesses in the management of the districts fleet including; Vehicles not recorded in the format prescribed by the Accountant General, no evidence to confirm that vehicle inspections and reconciliations were carried out regularly, lack of a fleet management policy, inadequate allocation of vehicles for service delivery and inadequate funding of vehicle maintenance. \uf0b7 I noted that Lalogi HCIV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted variations above 15% in construction works of district administration"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "239", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "block. \uf0b7 I noted anomalies in the implementation of UgIFT 2019/20120 project such as; low absorption of funds 83%, delayed implementation of construction works and construction on un surveyed land. I also noted un approved change in construction materials specification by the contractor.", null], ["18", "Alebtong DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that all 7 strategic targets (100%) of the district\u2019s strategic targets were partially implemented. \uf0b7 The district collected 84% of its budgeted local revenue and received 99% of the funds expected from treasury while 46% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.8Bn which was sent back to treasury. \uf0b7 The district did not receive any off-budget financing during the year under review. \uf0b7 All the 10 outputs sampled were fully quantified. Out of the 10 quantified out- puts, 5 (50%) worth UGX 1.8Bn were fully implemented, while 5 (50%) worth UGX 1.7Bn were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all 4 (100%) were not submitted on time. I also noted one (1) case of inaccurate reporting of performance. \uf0b7 The district received UGX 0.228Bn for Covid interventions and UGX 0.168Bn was utilized out of which UGX 2.5m was used at source contrary to the Law while UGX.0.060Bn remained unspent and transferred to the consolidated fund. \uf0b7 I noted weakness in the management of the intervention such as; failure to account for funds amounting to UGX 8.9million. \uf0b7 I noted that Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The district had outstanding payables worth UGX.0.050Bn and outstanding pension liabilities of UGX.0.016Bn by year end. \uf0b7 The district had unaccounted for staff advances worth UGX.0.055Bn. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Alebtong health centre IV faced challenges in delivery of services such as lack of medical equipment and idle equipment. \uf0b7 There were also delayed works under UGFIT particularly at Awei and Angetta HC II. \uf0b7 I noted that the district made payments for incomplete works worth UGX.1.121Bn. \uf0b7 I noted that the district made irregular retention payments worth UGX.0.078Bn before completion and expiry of the defects liability period. \uf0b7 I noted that the district made irregular contract variations (17%) in relation to the construction of the low cost sealing of Kaguta Avenue."], ["19", "Lira MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 41% of the sampled targets were fully achieved, 20% were partially achieved while 39% were not achieved at all. \uf0b7 The municipality collected 95% of its budgeted local revenue and received 100% of the funds expected from treasury, 100% of funds expected from transfers from other Government Units while 0% was received from external sources by year end. The municipality had unspent balances of UGX.8.944Bn which was sent back to treasury. \uf0b7 I noted that all the 4 sampled outputs were quantified, out of which 1 (25%) was fully implemented, while 3 (75%) were partially implemented. \uf0b7 The municipality did not prepare and submit annual monitoring plans to to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "block. \uf0b7 I noted anomalies in the implementation of UgIFT 2019/20120 project such as; low absorption of funds 83%, delayed implementation of construction works and construction on un surveyed land. I also noted un approved change in construction materials specification by the contractor.", null], ["18", "Alebtong DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that all 7 strategic targets (100%) of the district\u2019s strategic targets were partially implemented. \uf0b7 The district collected 84% of its budgeted local revenue and received 99% of the funds expected from treasury while 46% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.8Bn which was sent back to treasury. \uf0b7 The district did not receive any off-budget financing during the year under review. \uf0b7 All the 10 outputs sampled were fully quantified. Out of the 10 quantified out- puts, 5 (50%) worth UGX 1.8Bn were fully implemented, while 5 (50%) worth UGX 1.7Bn were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all 4 (100%) were not submitted on time. I also noted one (1) case of inaccurate reporting of performance. \uf0b7 The district received UGX 0.228Bn for Covid interventions and UGX 0.168Bn was utilized out of which UGX 2.5m was used at source contrary to the Law while UGX.0.060Bn remained unspent and transferred to the consolidated fund. \uf0b7 I noted weakness in the management of the intervention such as; failure to account for funds amounting to UGX 8.9million. \uf0b7 I noted that Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The district had outstanding payables worth UGX.0.050Bn and outstanding pension liabilities of UGX.0.016Bn by year end. \uf0b7 The district had unaccounted for staff advances worth UGX.0.055Bn. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Alebtong health centre IV faced challenges in delivery of services such as lack of medical equipment and idle equipment. \uf0b7 There were also delayed works under UGFIT particularly at Awei and Angetta HC II. \uf0b7 I noted that the district made payments for incomplete works worth UGX.1.121Bn. \uf0b7 I noted that the district made irregular retention payments worth UGX.0.078Bn before completion and expiry of the defects liability period. \uf0b7 I noted that the district made irregular contract variations (17%) in relation to the construction of the low cost sealing of Kaguta Avenue."], ["19", "Lira MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 41% of the sampled targets were fully achieved, 20% were partially achieved while 39% were not achieved at all. \uf0b7 The municipality collected 95% of its budgeted local revenue and received 100% of the funds expected from treasury, 100% of funds expected from transfers from other Government Units while 0% was received from external sources by year end. The municipality had unspent balances of UGX.8.944Bn which was sent back to treasury. \uf0b7 I noted that all the 4 sampled outputs were quantified, out of which 1 (25%) was fully implemented, while 3 (75%) were partially implemented. \uf0b7 The municipality did not prepare and submit annual monitoring plans to to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "240", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "MoFPED, MoLG and NPA. Out of the four quarterly reports, none was submitted on time. I also noted 1 case of inaccurate reporting of performance. \uf0b7 The municipality did not disclose change of status from Municipal Council to a City, in its financial statements. \uf0b7 The municipality had outstanding payables balance of UGX.0.783Bn by year end. I also noted non-quantifiable contingent liabilities related to 9 court cases. \uf0b7 I noted that the municipality had outstanding receivables worth UGX.0.501 by year end. \uf0b7 There were weaknesses in the management of the municipality fleet including; failure to post vehicles onto the Asset Management Module in the Integrated Financial Management System (IFMS), lack of evidence of regular inspection and reconciliation of vehicles in the assets register, absence of a fleet management policy, inadequate allocation of vehicles, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted weaknesses in the management of garbage including; Inadequate allocation of funds for garbage management and lack of adequate number of equipment for garbage collection. \uf0b7 There were weaknesses in the implementation of urban physical development plans including; Inadequate funding of the Physical Development Plan Activities and failure to issue Development Permits in support of on-going Physical Developments. \uf0b7 I noted a 42% funding gap in the USMID-ISG funds.", null], ["20", "Lira RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 36.4% of the sampled targets were fully achieved, 36.4% were partially achieved while 27.2% were not achieved at all. \uf0b7 The Hospital collected 96% of its budgeted local revenue and received 92% of the funds expected from treasury. The Hospital had unspent balance of UGX.0.108Bn which was sent back to treasury. \uf0b7 The Hospital had off-budget financing amounting to UGX.30M for the year contrary to the budget execution circular. \uf0b7 I noted that all the 9 sampled outputs were quantified, out of which 2 (22%) were fully implemented while 7 (78%) were partially implemented \uf0b7 The Hospital received UGX.270M for Covid-19 interventions and UGX.197million was utilized out of which UGX.21M was incurred in the construction of a waste management pit, an activity that had not been provided for in the COVID-19 work plan. \uf0b7 The covid-19 items that were received in Kind were not valued. \uf0b7 I noted a staffing gap of 28% with key staff such as medical consultants missing. \uf0b7 I not that there was no evidence of regular inspection and reconciliation of the hospital fleet (vehicles) in the assets register. \uf0b7 I noted that Lira Regional Referral Hospital faced a major challenge in delivery of services due to lack of adequate medical equipment."], ["", "**HOIMA BRANCH**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "MoFPED, MoLG and NPA. Out of the four quarterly reports, none was submitted on time. I also noted 1 case of inaccurate reporting of performance. \uf0b7 The municipality did not disclose change of status from Municipal Council to a City, in its financial statements. \uf0b7 The municipality had outstanding payables balance of UGX.0.783Bn by year end. I also noted non-quantifiable contingent liabilities related to 9 court cases. \uf0b7 I noted that the municipality had outstanding receivables worth UGX.0.501 by year end. \uf0b7 There were weaknesses in the management of the municipality fleet including; failure to post vehicles onto the Asset Management Module in the Integrated Financial Management System (IFMS), lack of evidence of regular inspection and reconciliation of vehicles in the assets register, absence of a fleet management policy, inadequate allocation of vehicles, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted weaknesses in the management of garbage including; Inadequate allocation of funds for garbage management and lack of adequate number of equipment for garbage collection. \uf0b7 There were weaknesses in the implementation of urban physical development plans including; Inadequate funding of the Physical Development Plan Activities and failure to issue Development Permits in support of on-going Physical Developments. \uf0b7 I noted a 42% funding gap in the USMID-ISG funds.", null], ["20", "Lira RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that 36.4% of the sampled targets were fully achieved, 36.4% were partially achieved while 27.2% were not achieved at all. \uf0b7 The Hospital collected 96% of its budgeted local revenue and received 92% of the funds expected from treasury. The Hospital had unspent balance of UGX.0.108Bn which was sent back to treasury. \uf0b7 The Hospital had off-budget financing amounting to UGX.30M for the year contrary to the budget execution circular. \uf0b7 I noted that all the 9 sampled outputs were quantified, out of which 2 (22%) were fully implemented while 7 (78%) were partially implemented \uf0b7 The Hospital received UGX.270M for Covid-19 interventions and UGX.197million was utilized out of which UGX.21M was incurred in the construction of a waste management pit, an activity that had not been provided for in the COVID-19 work plan. \uf0b7 The covid-19 items that were received in Kind were not valued. \uf0b7 I noted a staffing gap of 28% with key staff such as medical consultants missing. \uf0b7 I not that there was no evidence of regular inspection and reconciliation of the hospital fleet (vehicles) in the assets register. \uf0b7 I noted that Lira Regional Referral Hospital faced a major challenge in delivery of services due to lack of adequate medical equipment."], ["", "**HOIMA BRANCH**", ""], ["1", "Buliisa DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 0% of the sampled targets were fully achieved, 100% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 79% of its budgeted local revenue and received 100% of the funds expected from treasury while 49% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.1Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 841M for the year contrary to the budget execution circular \uf0b7 All the 10 sampled outputs 10 (100%) were fully quantified. Out of the 10"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "241", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "quantified out-puts, 1 (10%) was fully implemented, while 9 (90%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance \uf0b7 The district received UGX 270M for Covid interventions and UGX 159 million was utilized. UGX 45m remained on the District bank account at the end of the year. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 I noted Assets destroyed by floods during the year \uf0b7 UGX.69,577,150 remained unaccounted for at the close of the financial year. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to maintain fuel registers, non-maintenance of motor vehicle service analysis records and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buliisa hospital faced challenges in delivery of services such as lack of adequate medical equipment, and failure to properly maintain the available medical equipment. \uf0b7 There were also delayed works under UGFIT particularly at Ngwedo seed secondary school, Avogero and Butiaba HC IIIs. \uf0b7 I noted delays in accessing payroll for 11 secondary school teachers who were transferred by the Ministry. \uf0b7 I noted delayed remittance of PAYE amounting to UGX.220,267,722 from various employees. \uf0b7 I noted there was unexecuted planned procurement and unjustified direct procurement of UGX. UGX.251,314,381.", null], ["2", "Kagadi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 23% of the sampled targets were fully achieved, 31% were partially achieved while 46% were not achieved at all. \uf0b7 The district collected 15.4% of its budgeted local revenue and received 99.2% of the funds expected from treasury while 37.3% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs, 17 (81%) were fully quantified, 1 (5%) was insufficiently quantified while 3 (14%) were not quantified at all. Out of the 17 quantified out-puts, 6 (35%) were fully implemented, while 11 (65%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of the 4 quarterly performance reports, 1 (25%) was submitted beyond the deadline for submission. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 225M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified outputs and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance outstanding bills of staff allowances."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "quantified out-puts, 1 (10%) was fully implemented, while 9 (90%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance \uf0b7 The district received UGX 270M for Covid interventions and UGX 159 million was utilized. UGX 45m remained on the District bank account at the end of the year. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 I noted Assets destroyed by floods during the year \uf0b7 UGX.69,577,150 remained unaccounted for at the close of the financial year. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to maintain fuel registers, non-maintenance of motor vehicle service analysis records and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buliisa hospital faced challenges in delivery of services such as lack of adequate medical equipment, and failure to properly maintain the available medical equipment. \uf0b7 There were also delayed works under UGFIT particularly at Ngwedo seed secondary school, Avogero and Butiaba HC IIIs. \uf0b7 I noted delays in accessing payroll for 11 secondary school teachers who were transferred by the Ministry. \uf0b7 I noted delayed remittance of PAYE amounting to UGX.220,267,722 from various employees. \uf0b7 I noted there was unexecuted planned procurement and unjustified direct procurement of UGX. UGX.251,314,381.", null], ["2", "Kagadi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 23% of the sampled targets were fully achieved, 31% were partially achieved while 46% were not achieved at all. \uf0b7 The district collected 15.4% of its budgeted local revenue and received 99.2% of the funds expected from treasury while 37.3% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs, 17 (81%) were fully quantified, 1 (5%) was insufficiently quantified while 3 (14%) were not quantified at all. Out of the 17 quantified out-puts, 6 (35%) were fully implemented, while 11 (65%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of the 4 quarterly performance reports, 1 (25%) was submitted beyond the deadline for submission. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 225M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified outputs and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance outstanding bills of staff allowances."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "242", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that UGX.47,578,491 was realized but not warranted as required by the guidelines. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kagadi hospital faced challenges in delivery of services such as lack of adequate medical equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at St. Catherine Kicucura Seed Secondary School. \uf0b7 I noted delays in accessing payroll for 145 staff newly recruited to the district and those transferred. \uf0b7 I noted unjustified use of direct procurement method of UGX.20m.", null], ["3", "Kiryandongo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 33% of the strategic outputs targets were fully achieved, 67% were partially achieved. \uf0b7 The district collected 27% of its budgeted local revenue and received 89% of the funds expected from treasury while 12% of funds expected from external sources were received by year end. The district had unspent balances of UGX 4.5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 15 outputs, 12 (80%) were fully quantified, 1 (7%) was insufficiently quantified while 2 (13%) were not quantified at all. Out of the 12 quantified out-puts, 5 (42%) were fully implemented, while 6 (50%) were partially implemented and 1(8%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.187M for Covid interventions and UGX.167million was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 UGX.12,973,000 paid out as administrative advances during the year under review was not accounted for. \uf0b7 I noted failure to have an approved integrated annual work plan under Development Response to Displacement Impacts Project (DRDIP) and approved groups not funded under Development Response to Displacement Impacts Project (DRDIP) and Northern Uganda Social Action Fund (Nusaf 3). \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kiryandongo district hospital faced challenges in delivery of services such as lack of adequate medical equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Kitwara Seed Secondary School \uf0b7 I noted delays in accessing payroll for 10 staff newly recruited to the district and those transferred. I also noted delayed remittance of PAYE of Ugx.997M. \uf0b7 The District used direct procurement method for works and supplies worth UGX.142,613,300 without justification."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that UGX.47,578,491 was realized but not warranted as required by the guidelines. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kagadi hospital faced challenges in delivery of services such as lack of adequate medical equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at St. Catherine Kicucura Seed Secondary School. \uf0b7 I noted delays in accessing payroll for 145 staff newly recruited to the district and those transferred. \uf0b7 I noted unjustified use of direct procurement method of UGX.20m.", null], ["3", "Kiryandongo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 33% of the strategic outputs targets were fully achieved, 67% were partially achieved. \uf0b7 The district collected 27% of its budgeted local revenue and received 89% of the funds expected from treasury while 12% of funds expected from external sources were received by year end. The district had unspent balances of UGX 4.5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 15 outputs, 12 (80%) were fully quantified, 1 (7%) was insufficiently quantified while 2 (13%) were not quantified at all. Out of the 12 quantified out-puts, 5 (42%) were fully implemented, while 6 (50%) were partially implemented and 1(8%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.187M for Covid interventions and UGX.167million was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 UGX.12,973,000 paid out as administrative advances during the year under review was not accounted for. \uf0b7 I noted failure to have an approved integrated annual work plan under Development Response to Displacement Impacts Project (DRDIP) and approved groups not funded under Development Response to Displacement Impacts Project (DRDIP) and Northern Uganda Social Action Fund (Nusaf 3). \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kiryandongo district hospital faced challenges in delivery of services such as lack of adequate medical equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Kitwara Seed Secondary School \uf0b7 I noted delays in accessing payroll for 10 staff newly recruited to the district and those transferred. I also noted delayed remittance of PAYE of Ugx.997M. \uf0b7 The District used direct procurement method for works and supplies worth UGX.142,613,300 without justification."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "243", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted failure to adhere with contract management procedures.", null], ["4", "Hoima DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 63% of the sampled targets were fully achieved, 21% were partially achieved while 16% were not achieved at all. \uf0b7 The district collected 55% of its budgeted local revenue and received 92% of the funds expected from treasury while 45% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs 15 (72%) were fully quantified, 3 (14%) were insufficiently quantified while 3 (14%) were not quantified at all. Out of the 15 quantified out-puts, 11 (73%) were fully implemented, while 4 (27%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 245M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weaknesses in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no list of all donations received by the Task force. There were no challenges noted in management of quarantine centers. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of Motor Vehicle records, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kigorobya Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT at Kigorobya Seed Secondary School. \uf0b7 I noted delays in accessing payroll for 104 staff newly recruited to the district and those transferred. \uf0b7 I noted that for certain procurements, arithmetic corrections were made without a request for clarification from bidders. \uf0b7 I noted delays in the implementation of Development Response to Displacement Impacts Project (DRDIP) sub projects."], ["5", "Masindi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 20% of the sampled targets were fully achieved, 50% were partially achieved while 30% were not achieved at all. \uf0b7 The Municipal collected 66% of its budgeted local revenue and received 100% of the funds expected from treasury while 41% of funds expected from external sources were received by year end. The Municipal had unspent balances of UGX 0.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 22 outputs 17 (77%) were fully quantified, 2 (9%) were insufficiently quantified while 3 (14%) were not quantified at all. Out of the 17 quantified out-puts, 9 (53%) were fully implemented, while 8 (47%) were partially implemented. \uf0b7 The Municipal did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All four quarterly reports (100%) were not submitted on time. I also noted cases of inaccurate reporting of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 254, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted failure to adhere with contract management procedures.", null], ["4", "Hoima DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 63% of the sampled targets were fully achieved, 21% were partially achieved while 16% were not achieved at all. \uf0b7 The district collected 55% of its budgeted local revenue and received 92% of the funds expected from treasury while 45% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs 15 (72%) were fully quantified, 3 (14%) were insufficiently quantified while 3 (14%) were not quantified at all. Out of the 15 quantified out-puts, 11 (73%) were fully implemented, while 4 (27%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 245M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weaknesses in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no list of all donations received by the Task force. There were no challenges noted in management of quarantine centers. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of Motor Vehicle records, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kigorobya Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT at Kigorobya Seed Secondary School. \uf0b7 I noted delays in accessing payroll for 104 staff newly recruited to the district and those transferred. \uf0b7 I noted that for certain procurements, arithmetic corrections were made without a request for clarification from bidders. \uf0b7 I noted delays in the implementation of Development Response to Displacement Impacts Project (DRDIP) sub projects."], ["5", "Masindi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 20% of the sampled targets were fully achieved, 50% were partially achieved while 30% were not achieved at all. \uf0b7 The Municipal collected 66% of its budgeted local revenue and received 100% of the funds expected from treasury while 41% of funds expected from external sources were received by year end. The Municipal had unspent balances of UGX 0.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 22 outputs 17 (77%) were fully quantified, 2 (9%) were insufficiently quantified while 3 (14%) were not quantified at all. Out of the 17 quantified out-puts, 9 (53%) were fully implemented, while 8 (47%) were partially implemented. \uf0b7 The Municipal did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All four quarterly reports (100%) were not submitted on time. I also noted cases of inaccurate reporting of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 254, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "244", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 254, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "performance. \uf0b7 The Municipal had unsupported adjustments to the opening cash and cash equivalents. \uf0b7 There were weaknesses in the management of the Municipals fleet including; Un- updated Asset Management Module, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I also noted weaknesses in the management of garbage such as; non-adherence to garbage management by-laws, incomplete garbage management strategy and plan, inadequate equipment and facilities for garbage collection and inadequate funding for garbage management. \uf0b7 I noted that the Municipal did not have an approved physical development plan. \uf0b7 There were also delayed works under UGFIT at Katasenywa HCII and under absorption of funds released for its construction. \uf0b7 I noted under absorption of the wage, pension and gratuity funds, delayed remittance of PAYE and 23 newly recruited staff delayed in accessing the payroll.", null], ["6", "Kakumiro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 56% of the sampled targets were fully achieved, and 44% were partially achieved. \uf0b7 The district collected 79% of its budgeted local revenue and received 100% of the funds expected from treasury while 69% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 19 outputs, 13 (68%) were fully quantified, 3 (16%) were insufficiently quantified while 3 (16%) were not quantified at all. Out of the 13 quantified out-puts, 7 (54%) were fully implemented, while 6 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. \uf0b7 The district received UGX 165M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; partial implementation of planned outputs. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance poor storage of items at the center and undistributed donated items. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 \uf0b7 I noted that Kakumiro Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain the available equipment and congested maternal wards. \uf0b7 I noted delays in accessing payroll for 15 staff newly recruited to the district and those transferred and delayed removal of 6 staff who had previously retired, died or transferred service. 55% of the district staff structure was not filled with key staff such as District Health Officer missing. \uf0b7 There were also delayed works under UGFIT particularly at St Matia Mulumba Seed School and Kitaihuka HC III."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "performance. \uf0b7 The Municipal had unsupported adjustments to the opening cash and cash equivalents. \uf0b7 There were weaknesses in the management of the Municipals fleet including; Un- updated Asset Management Module, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I also noted weaknesses in the management of garbage such as; non-adherence to garbage management by-laws, incomplete garbage management strategy and plan, inadequate equipment and facilities for garbage collection and inadequate funding for garbage management. \uf0b7 I noted that the Municipal did not have an approved physical development plan. \uf0b7 There were also delayed works under UGFIT at Katasenywa HCII and under absorption of funds released for its construction. \uf0b7 I noted under absorption of the wage, pension and gratuity funds, delayed remittance of PAYE and 23 newly recruited staff delayed in accessing the payroll.", null], ["6", "Kakumiro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 56% of the sampled targets were fully achieved, and 44% were partially achieved. \uf0b7 The district collected 79% of its budgeted local revenue and received 100% of the funds expected from treasury while 69% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 19 outputs, 13 (68%) were fully quantified, 3 (16%) were insufficiently quantified while 3 (16%) were not quantified at all. Out of the 13 quantified out-puts, 7 (54%) were fully implemented, while 6 (46%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. \uf0b7 The district received UGX 165M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; partial implementation of planned outputs. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance poor storage of items at the center and undistributed donated items. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 \uf0b7 I noted that Kakumiro Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain the available equipment and congested maternal wards. \uf0b7 I noted delays in accessing payroll for 15 staff newly recruited to the district and those transferred and delayed removal of 6 staff who had previously retired, died or transferred service. 55% of the district staff structure was not filled with key staff such as District Health Officer missing. \uf0b7 There were also delayed works under UGFIT particularly at St Matia Mulumba Seed School and Kitaihuka HC III."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "245", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["7", "Kyankwanzi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the strategic targets were fully achieved, 36% were partially achieved while 24% were not achieved at all. \uf0b7 The district collected 69% of its budgeted local revenue and received 96% of the funds expected from treasury while 0% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was sent back to treasury. \uf0b7 I noted that there were no off budget receipts during the year under review. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 18 outputs 13 (72%) were fully quantified, 1 (6%) was insufficiently quantified while 4 (22%) were not quantified at all. Out of the 13 quantified out-puts, 11 (85%) were fully implemented, while 2 (15%) were partially implemented. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly monitoring reports. Out of four quarterly reports, only 2 (50%) were submitted on time. There were no cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205M for Covid interventions and UGX 165million was utilized. UGX 40m was transferred to bank of Uganda revenue collection account. \uf0b7 I noted weaknesses in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were not valued. They were taken on charge and there was evidence of quality checks before distribution. There were no challenges noted in management of quarantine centers. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of Motor Vehicle records, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Ntwetwe Health Centre IV faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT at Kikolimbo HC II, Mujunza HC II and Bananywa Seed Secondary school. \uf0b7 I noted delays in accessing payroll for 21 staff newly recruited to the district and those transferred."], ["8", "Kibaale DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the strategic targets were fully achieved, 60% were partially achieved. \uf0b7 The district collected 55% of its budgeted local revenue and received 97% of the funds expected from treasury while 61% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.3Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 121,547,150 for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 17 outputs, 14 (82%) were fully quantified, 2 (12%) were insufficiently quantified while 1 (6%) was not quantified at all. Out of the 14 quantified out-puts, 10 (72%) were fully implemented, while 3 (21%) were partially implemented and 1 (7%) was not implemented at all. I did not note any diversion/mischarges during the year. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 2 of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 209M for Covid interventions and UGX 169million was utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["7", "Kyankwanzi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the strategic targets were fully achieved, 36% were partially achieved while 24% were not achieved at all. \uf0b7 The district collected 69% of its budgeted local revenue and received 96% of the funds expected from treasury while 0% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was sent back to treasury. \uf0b7 I noted that there were no off budget receipts during the year under review. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 18 outputs 13 (72%) were fully quantified, 1 (6%) was insufficiently quantified while 4 (22%) were not quantified at all. Out of the 13 quantified out-puts, 11 (85%) were fully implemented, while 2 (15%) were partially implemented. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly monitoring reports. Out of four quarterly reports, only 2 (50%) were submitted on time. There were no cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205M for Covid interventions and UGX 165million was utilized. UGX 40m was transferred to bank of Uganda revenue collection account. \uf0b7 I noted weaknesses in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were not valued. They were taken on charge and there was evidence of quality checks before distribution. There were no challenges noted in management of quarantine centers. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of Motor Vehicle records, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Ntwetwe Health Centre IV faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT at Kikolimbo HC II, Mujunza HC II and Bananywa Seed Secondary school. \uf0b7 I noted delays in accessing payroll for 21 staff newly recruited to the district and those transferred."], ["8", "Kibaale DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the strategic targets were fully achieved, 60% were partially achieved. \uf0b7 The district collected 55% of its budgeted local revenue and received 97% of the funds expected from treasury while 61% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.3Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 121,547,150 for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 17 outputs, 14 (82%) were fully quantified, 2 (12%) were insufficiently quantified while 1 (6%) was not quantified at all. Out of the 14 quantified out-puts, 10 (72%) were fully implemented, while 3 (21%) were partially implemented and 1 (7%) was not implemented at all. I did not note any diversion/mischarges during the year. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 2 of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 209M for Covid interventions and UGX 169million was utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "246", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified outputs and partial implementation of some activities. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kibale Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, and poor maintenance of available equipment. \uf0b7 I noted under absorption of funds and also delayed works under UGFIT particularly at Nyamarwa seed school and Matale HC III. \uf0b7 I noted failure to deduct PAYE on 5 staff and delayed remittance of PAYE of UGX. 124M.", null], ["9", "Kiboga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 50% of the sampled targets were fully achieved, 20% were partially achieved while 30% were not achieved at all. \uf0b7 The district collected 64% of its budgeted local revenue and received 98% of the funds expected from treasury while 51% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs, 7 (54%) were fully quantified, 2 (15%) were insufficiently quantified while 4 (31%) were not quantified at all. Out of the 7 quantified out-puts, 7 (100%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 165M for Covid interventions and UGX 154million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified outputs and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kiboga District hospital faced challenges in delivery of services such as lack of adequate medical equipment, non-functioning equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Bulaga HCIII and Buninga HC III. \uf0b7 I noted delays in accessing payroll for 47 staff newly recruited to the district and those transferred. I also noted delayed removal of 6 staff from the payroll month(s) after their death, retirement or transfer of service. Furthermore, I also noted inconsistencies with salary payment as 19 staff were paid using the wrong salary scales and 26 staff were not paid, underpaid or overpaid during the year. \uf0b7 The District procured goods worth UGX. 169,524,598 using Direct Procurement when circumstances did not require use of the same."], ["10", "Hoima RRH **Opinion**", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 71% of the strategic targets were fully achieved, and 29% were partially"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified outputs and partial implementation of some activities. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kibale Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, and poor maintenance of available equipment. \uf0b7 I noted under absorption of funds and also delayed works under UGFIT particularly at Nyamarwa seed school and Matale HC III. \uf0b7 I noted failure to deduct PAYE on 5 staff and delayed remittance of PAYE of UGX. 124M.", null], ["9", "Kiboga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 50% of the sampled targets were fully achieved, 20% were partially achieved while 30% were not achieved at all. \uf0b7 The district collected 64% of its budgeted local revenue and received 98% of the funds expected from treasury while 51% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs, 7 (54%) were fully quantified, 2 (15%) were insufficiently quantified while 4 (31%) were not quantified at all. Out of the 7 quantified out-puts, 7 (100%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 165M for Covid interventions and UGX 154million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified outputs and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kiboga District hospital faced challenges in delivery of services such as lack of adequate medical equipment, non-functioning equipment and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Bulaga HCIII and Buninga HC III. \uf0b7 I noted delays in accessing payroll for 47 staff newly recruited to the district and those transferred. I also noted delayed removal of 6 staff from the payroll month(s) after their death, retirement or transfer of service. Furthermore, I also noted inconsistencies with salary payment as 19 staff were paid using the wrong salary scales and 26 staff were not paid, underpaid or overpaid during the year. \uf0b7 The District procured goods worth UGX. 169,524,598 using Direct Procurement when circumstances did not require use of the same."], ["10", "Hoima RRH **Opinion**", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 71% of the strategic targets were fully achieved, and 29% were partially"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "247", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Unqualified", "achieved. \uf0b7 The hospital collected 89.9% of its budgeted local revenue and received 92% of the funds expected from treasury while the hospital did not receive any external financing during the year under review. The hospital had unspent balances of UGX 0.4Bn which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.1.5Bn for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs, 8 (62%) were fully quantified, 4 (31%) were insufficiently quantified while 1 (7%) was not quantified at all. Out of the 8 quantified out-puts, 1 (13%) was fully implemented, while 7 (87%) were partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all quarters were submitted within the stipulated period. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the hospital fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, non-functioning equipment."], ["11", "Masindi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 20% of the sampled targets were fully achieved while 80% were partially achieved. \uf0b7 The district collected 36% of its budgeted local revenue and received 99% of the funds expected from treasury while 114% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.7Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 18 outputs 12 (67%) were fully quantified, 5 (28%) were insufficiently quantified while 1 (5%) was not quantified at all. Out of the 12 quantified out-puts, 3 (25%) were fully implemented, while 9 (75%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All four quarterly reports (100%) were not submitted on time. There were no cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205M for Covid interventions and UGX 165 million was utilized. UGX 40m remained on the District account as at year end. \uf0b7 I noted weaknesses in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were valued and taken on charge and there was evidence of quality checks before distribution. \uf0b7 I noted that the District did not utilize the maternity ward at Kijenga HC II for over a year after completion. \uf0b7 There were weaknesses in the management of the districts fleet including; Un- updated Asset Management Module, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Masindi hospital faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, idle equipment and non-functioning equipment. \uf0b7 I noted under absorption of the wage, pension and gratuity funds and 21 newly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Unqualified", "achieved. \uf0b7 The hospital collected 89.9% of its budgeted local revenue and received 92% of the funds expected from treasury while the hospital did not receive any external financing during the year under review. The hospital had unspent balances of UGX 0.4Bn which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.1.5Bn for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs, 8 (62%) were fully quantified, 4 (31%) were insufficiently quantified while 1 (7%) was not quantified at all. Out of the 8 quantified out-puts, 1 (13%) was fully implemented, while 7 (87%) were partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all quarters were submitted within the stipulated period. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the hospital fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, non-functioning equipment."], ["11", "Masindi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 20% of the sampled targets were fully achieved while 80% were partially achieved. \uf0b7 The district collected 36% of its budgeted local revenue and received 99% of the funds expected from treasury while 114% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.7Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 18 outputs 12 (67%) were fully quantified, 5 (28%) were insufficiently quantified while 1 (5%) was not quantified at all. Out of the 12 quantified out-puts, 3 (25%) were fully implemented, while 9 (75%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All four quarterly reports (100%) were not submitted on time. There were no cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205M for Covid interventions and UGX 165 million was utilized. UGX 40m remained on the District account as at year end. \uf0b7 I noted weaknesses in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were valued and taken on charge and there was evidence of quality checks before distribution. \uf0b7 I noted that the District did not utilize the maternity ward at Kijenga HC II for over a year after completion. \uf0b7 There were weaknesses in the management of the districts fleet including; Un- updated Asset Management Module, absence of fleet management policy, inadequate allocation of vehicles to various departments, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Masindi hospital faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, idle equipment and non-functioning equipment. \uf0b7 I noted under absorption of the wage, pension and gratuity funds and 21 newly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "248", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "recruited staff delayed in accessing the payroll. \uf0b7 Under UGFIT, Budongo Seed School is still under construction.", null], ["12", "Kikuube DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 8% of its budgeted local revenue and received 96% of the funds expected from treasury while 59% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.025Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.592,193,000 for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs, 9 (64%) were fully quantified and 5 (36%) were insufficiently quantified. Out of the 9 quantified out-puts, 8 (89%) were fully implemented, while 1 (11%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 I noted inaccuracies in the performance reports submitted \uf0b7 The district received UGX 207 for Covid interventions and UGX 207 million was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 UGX.9,140,000 remained not accounted for. \uf0b7 I noted delayed Disbursement of funds to sub projects under Development Response to Displacement Impacts Project (DRDIP) and weaknesses in project Reporting. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, non-compliance with government ban on acquisition of motor vehicle, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kikuube Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Nyairongo Seed Secondary School. \uf0b7 I noted failure to undertake the approved recruitments and also 52% of the district staff structure was not filled with key staff such as district engineer and Chief Administrative Officer missing."], ["13", "Hoima MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22% of the sampled targets were fully achieved, 67% were partially achieved while 11% were not achieved at all. \uf0b7 The Municipal Council collected 443% of its budgeted local revenue and received 58% of the funds expected from treasury while 99.7% of funds expected from external sources were received by year end. The Municipality had unspent balances of UGX 15.5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs, 8 (57%) were fully quantified, 1 (7%) were insufficiently quantified while 5 (36%) were not quantified at all. Out of the 8 quantified out-puts, 4 (50%) were fully implemented, while 3 (37%) were partially implemented and 1 (13%) was not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "recruited staff delayed in accessing the payroll. \uf0b7 Under UGFIT, Budongo Seed School is still under construction.", null], ["12", "Kikuube DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 8% of its budgeted local revenue and received 96% of the funds expected from treasury while 59% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.025Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.592,193,000 for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs, 9 (64%) were fully quantified and 5 (36%) were insufficiently quantified. Out of the 9 quantified out-puts, 8 (89%) were fully implemented, while 1 (11%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 I noted inaccuracies in the performance reports submitted \uf0b7 The district received UGX 207 for Covid interventions and UGX 207 million was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 UGX.9,140,000 remained not accounted for. \uf0b7 I noted delayed Disbursement of funds to sub projects under Development Response to Displacement Impacts Project (DRDIP) and weaknesses in project Reporting. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, non-compliance with government ban on acquisition of motor vehicle, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kikuube Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Nyairongo Seed Secondary School. \uf0b7 I noted failure to undertake the approved recruitments and also 52% of the district staff structure was not filled with key staff such as district engineer and Chief Administrative Officer missing."], ["13", "Hoima MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22% of the sampled targets were fully achieved, 67% were partially achieved while 11% were not achieved at all. \uf0b7 The Municipal Council collected 443% of its budgeted local revenue and received 58% of the funds expected from treasury while 99.7% of funds expected from external sources were received by year end. The Municipality had unspent balances of UGX 15.5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs, 8 (57%) were fully quantified, 1 (7%) were insufficiently quantified while 5 (36%) were not quantified at all. Out of the 8 quantified out-puts, 4 (50%) were fully implemented, while 3 (37%) were partially implemented and 1 (13%) was not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "recruited staff delayed in accessing the payroll. \uf0b7 Under UGFIT, Budongo Seed School is still under construction.", null], ["12", "Kikuube DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 8% of its budgeted local revenue and received 96% of the funds expected from treasury while 59% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.025Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.592,193,000 for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs, 9 (64%) were fully quantified and 5 (36%) were insufficiently quantified. Out of the 9 quantified out-puts, 8 (89%) were fully implemented, while 1 (11%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 I noted inaccuracies in the performance reports submitted \uf0b7 The district received UGX 207 for Covid interventions and UGX 207 million was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 UGX.9,140,000 remained not accounted for. \uf0b7 I noted delayed Disbursement of funds to sub projects under Development Response to Displacement Impacts Project (DRDIP) and weaknesses in project Reporting. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, non-compliance with government ban on acquisition of motor vehicle, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kikuube Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Nyairongo Seed Secondary School. \uf0b7 I noted failure to undertake the approved recruitments and also 52% of the district staff structure was not filled with key staff such as district engineer and Chief Administrative Officer missing."], ["13", "Hoima MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22% of the sampled targets were fully achieved, 67% were partially achieved while 11% were not achieved at all. \uf0b7 The Municipal Council collected 443% of its budgeted local revenue and received 58% of the funds expected from treasury while 99.7% of funds expected from external sources were received by year end. The Municipality had unspent balances of UGX 15.5Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs, 8 (57%) were fully quantified, 1 (7%) were insufficiently quantified while 5 (36%) were not quantified at all. Out of the 8 quantified out-puts, 4 (50%) were fully implemented, while 3 (37%) were partially implemented and 1 (13%) was not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "249", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Municipality did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. \uf0b7 I noted unwarranted revenue of UGX. 16,095,130,002 \uf0b7 The Municipality had long outstanding receivables of UGX. 2,137,308,394 \uf0b7 UGX.508,561,681 (57%) was earned during the year on USMID funds that were held on account during the year and remained unutilized at the year-end. \uf0b7 I noted that there was change of status from Municipal Council to City \uf0b7 There were weaknesses in the management of the Municipal fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the Municipality had physical development plans, an approved PDP and detailed plans, there was Urban Physical Planning Committee in place, the municipal council provided adequate funding of the detailed plans of the physical development plan activities, there was authorized alteration of physical development plans, and provision of development permits in support of on-going physical developments \uf0b7 I noted that the Municipality had challenges in management of garbage such as lack of by-laws on Garbage management, non-functional Garbage Management Strategy and Plan, inadequate funding for Garbage management, inadequate Equipment and facilities for Garbage collection and disposal \uf0b7 I noted delays in accessing payroll for 11 staff newly recruited to the Municipality and those transferred. \uf0b7 72% of the Municipality staff structure was not filled \uf0b7 I noted that under USMID UGX.15,579,720,727 remained unutilized at year end. \uf0b7 There were also delayed works under UGFIT particularly at Kihukya Health Centre III and lack of effective Internal control over certification works for payments.", null], ["", "**JINJA BRANCH**", ""], ["1", "Bugiri DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 9% of the sampled targets were fully achieved, 17% were partially achieved while 74% were not quantified to enable assessment. \uf0b7 The District collected 88% of its budgeted local revenue and received 98% of the funds expected from treasury, received 80% of the funds expected from transfers from other government units while 86% of funds expected from external sources were received by year end. The District had unspent balances of UGX 0.29Bn out of which UGX 0.04Bn was sent back to treasury. \uf0b7 The District had off-budget financing amounting to UGX. 64 million for the year which was never paid into the consolidated fund contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-puts which affects assessment of performance. Out of a sample of 22 outputs 20 (91%) were fully quantified, 01 (4.5%) was insufficiently quantified while 01 (4.5%) was not quantified at all. Out of the 20 fully quantified out-puts, 13 (65%) were fully implemented, 05 (25%) were partially implemented while 02 (10%) were not implemented. \uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 01 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The District received UGX. 382million for Covid-19 interventions and UGX .382million was utilized. \uf0b7 20 out of 31 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The Municipality did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. \uf0b7 I noted unwarranted revenue of UGX. 16,095,130,002 \uf0b7 The Municipality had long outstanding receivables of UGX. 2,137,308,394 \uf0b7 UGX.508,561,681 (57%) was earned during the year on USMID funds that were held on account during the year and remained unutilized at the year-end. \uf0b7 I noted that there was change of status from Municipal Council to City \uf0b7 There were weaknesses in the management of the Municipal fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the Municipality had physical development plans, an approved PDP and detailed plans, there was Urban Physical Planning Committee in place, the municipal council provided adequate funding of the detailed plans of the physical development plan activities, there was authorized alteration of physical development plans, and provision of development permits in support of on-going physical developments \uf0b7 I noted that the Municipality had challenges in management of garbage such as lack of by-laws on Garbage management, non-functional Garbage Management Strategy and Plan, inadequate funding for Garbage management, inadequate Equipment and facilities for Garbage collection and disposal \uf0b7 I noted delays in accessing payroll for 11 staff newly recruited to the Municipality and those transferred. \uf0b7 72% of the Municipality staff structure was not filled \uf0b7 I noted that under USMID UGX.15,579,720,727 remained unutilized at year end. \uf0b7 There were also delayed works under UGFIT particularly at Kihukya Health Centre III and lack of effective Internal control over certification works for payments.", null], ["", "**JINJA BRANCH**", ""], ["1", "Bugiri DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 9% of the sampled targets were fully achieved, 17% were partially achieved while 74% were not quantified to enable assessment. \uf0b7 The District collected 88% of its budgeted local revenue and received 98% of the funds expected from treasury, received 80% of the funds expected from transfers from other government units while 86% of funds expected from external sources were received by year end. The District had unspent balances of UGX 0.29Bn out of which UGX 0.04Bn was sent back to treasury. \uf0b7 The District had off-budget financing amounting to UGX. 64 million for the year which was never paid into the consolidated fund contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-puts which affects assessment of performance. Out of a sample of 22 outputs 20 (91%) were fully quantified, 01 (4.5%) was insufficiently quantified while 01 (4.5%) was not quantified at all. Out of the 20 fully quantified out-puts, 13 (65%) were fully implemented, 05 (25%) were partially implemented while 02 (10%) were not implemented. \uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 01 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The District received UGX. 382million for Covid-19 interventions and UGX .382million was utilized. \uf0b7 20 out of 31 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "250", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The District lacked land titles for 38 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by the Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, inadequate vehicle allocation to key service centres and absence of fleet management policy. \uf0b7 I noted that Bugiri District hospital faced challenges in delivery of services such as lack of adequate medical equipment, non-functional equipment, idle equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed physical progress of works under UGFIT particularly at Iwemba seed school.", null], ["2", "Jinja RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 6% of the sampled targets were fully achieved, 61% were partially achieved while 22% were not achieved at all and 11% not assessed. \uf0b7 The hospital collected 214% of its budgeted local revenue and received 88% of the funds expected from treasury. The hospital had unspent balances of UGX 0.08Bn which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX. 919million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 6 outputs 3 (50%) were fully quantified and 3 (50%) were insufficiently quantified. Out of the 3 quantified out-puts, 1 (33%) was fully implemented, while 2 (67%) were partially implemented. UGX.26million was diverted/mischarged during the year. \uf0b7 Out of four quarterly performance reports, only 2 (50%) were submitted on time. \uf0b7 I noted that the Hospital collected UGX 602million in non-tax revenue and remitted UGX 515million to Treasury leading to a variance of UGX 87million. Out of UGX 87million, UGX 53million was withdrawn from the collections account and spent at source. \uf0b7 15% of the hospital staff structure was not filled with key staff such as Consultants and Senior Consultants missing. \uf0b7 The hospital lacked land titles for 5 pieces which exposed the land to loss and encroachment. \uf0b7 Stores records revealed that the Hospital had stock outs of essential medicines during the year ranging from a 30 to 149 days. \uf0b7 55% of the staff were not accommodated by the hospital. Of the housing provided, I noted that some of the blocks accommodating nurses and drivers were not fit for accommodation due to their dilapidated state and lack of hygiene facilities such as latrines and bathrooms. \uf0b7 UGX.183 million was provided for settlement of domestic arrears yet domestic arrears brought forward from the prior year were UGX. 975 million leading to a variance of UGX. 792 million. \uf0b7 There were weaknesses in the management of the hospitals fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted delays in accessing payroll for 27 staff newly recruited to the hospital and those transferred. \uf0b7 The hospital deducted and did not remit LST of UGX 19million from Officers\u2019 salaries to Jinja Municipal Council collection account where the employees of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The District lacked land titles for 38 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by the Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, inadequate vehicle allocation to key service centres and absence of fleet management policy. \uf0b7 I noted that Bugiri District hospital faced challenges in delivery of services such as lack of adequate medical equipment, non-functional equipment, idle equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed physical progress of works under UGFIT particularly at Iwemba seed school.", null], ["2", "Jinja RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 6% of the sampled targets were fully achieved, 61% were partially achieved while 22% were not achieved at all and 11% not assessed. \uf0b7 The hospital collected 214% of its budgeted local revenue and received 88% of the funds expected from treasury. The hospital had unspent balances of UGX 0.08Bn which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX. 919million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 6 outputs 3 (50%) were fully quantified and 3 (50%) were insufficiently quantified. Out of the 3 quantified out-puts, 1 (33%) was fully implemented, while 2 (67%) were partially implemented. UGX.26million was diverted/mischarged during the year. \uf0b7 Out of four quarterly performance reports, only 2 (50%) were submitted on time. \uf0b7 I noted that the Hospital collected UGX 602million in non-tax revenue and remitted UGX 515million to Treasury leading to a variance of UGX 87million. Out of UGX 87million, UGX 53million was withdrawn from the collections account and spent at source. \uf0b7 15% of the hospital staff structure was not filled with key staff such as Consultants and Senior Consultants missing. \uf0b7 The hospital lacked land titles for 5 pieces which exposed the land to loss and encroachment. \uf0b7 Stores records revealed that the Hospital had stock outs of essential medicines during the year ranging from a 30 to 149 days. \uf0b7 55% of the staff were not accommodated by the hospital. Of the housing provided, I noted that some of the blocks accommodating nurses and drivers were not fit for accommodation due to their dilapidated state and lack of hygiene facilities such as latrines and bathrooms. \uf0b7 UGX.183 million was provided for settlement of domestic arrears yet domestic arrears brought forward from the prior year were UGX. 975 million leading to a variance of UGX. 792 million. \uf0b7 There were weaknesses in the management of the hospitals fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted delays in accessing payroll for 27 staff newly recruited to the hospital and those transferred. \uf0b7 The hospital deducted and did not remit LST of UGX 19million from Officers\u2019 salaries to Jinja Municipal Council collection account where the employees of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "251", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Hospital reside. \uf0b7 The Hospital had residual salary arrears amounting to UGX 25million at the end of financial year 2018/19. No payments were made during the year to settle these obligations.", null], ["3", "Bugiri MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 03% of the sampled targets were fully achieved, 18.2% were partially achieved while 78.8% were not quantified to enable assessment. \uf0b7 The Municipal Council collected 100% of its budgeted local revenue and received 93% of the funds expected from treasury, while 100% of funds expected from transfers from other government units were received by year end. The Municipal Council had unspent balances of UGX 0.56 Bn out of which UGX 0.34 Bn was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 10 outputs 05 (50%) were fully quantified, 04 (40%) were insufficiently quantified while 01 (10%) were not quantified at all. Out of the 05 fully quantified out-puts, 04 (80%) were fully implemented, while 01 (20%) was partially implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The Municipal Council lacked land titles for 12 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the Municipal Council\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of fleet management policy inadequate vehicle allocation to key service centres. \uf0b7 The Municipal Council lacked an approved Urban Physical Development Plan and a fully constituted Urban Physical Planning Committee to facilitate developments. \uf0b7 The Municipal Council lacked a garbage management strategy and plan, approved by-laws and records and data on garbage management. I noted challenges in garbage management including; inadequate funding and inadequate equipment and facilities for garbage collection. \uf0b7 The Municipal Council spent UGX. 2.1 Bn out of UGX. 2.3 Bn warranted in respect of salaries which led to an under absorption of UGX. 0.2 Bn. \uf0b7 I noted that the Municipal Council\u2019s organization structure was not updated. \uf0b7 I noted delays in accessing the pension payroll for 02 deceased staff."], ["4", "Kamuli DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 41% of the sampled targets were fully achieved, 45% were partially achieved while 05% were not achieved at all. \uf0b7 The District collected 83% of its budgeted local revenue and received 99% of the funds expected from treasury, received 90% of the funds expected from other government units while 53% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.7Bn which was sent back to treasury. \uf0b7 The District had off-budget financing amounting to UGX 180millions which was not paid into the consolidated fund for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs 11 (53%) were fully quantified, 3 (14%) were insufficiently quantified while 7 (33%) were not quantified at all. Out of the 11 quantified out-puts, 7 (64%) were fully implemented, while 4 (36%) were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Hospital reside. \uf0b7 The Hospital had residual salary arrears amounting to UGX 25million at the end of financial year 2018/19. No payments were made during the year to settle these obligations.", null], ["3", "Bugiri MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 03% of the sampled targets were fully achieved, 18.2% were partially achieved while 78.8% were not quantified to enable assessment. \uf0b7 The Municipal Council collected 100% of its budgeted local revenue and received 93% of the funds expected from treasury, while 100% of funds expected from transfers from other government units were received by year end. The Municipal Council had unspent balances of UGX 0.56 Bn out of which UGX 0.34 Bn was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 10 outputs 05 (50%) were fully quantified, 04 (40%) were insufficiently quantified while 01 (10%) were not quantified at all. Out of the 05 fully quantified out-puts, 04 (80%) were fully implemented, while 01 (20%) was partially implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The Municipal Council lacked land titles for 12 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the Municipal Council\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of fleet management policy inadequate vehicle allocation to key service centres. \uf0b7 The Municipal Council lacked an approved Urban Physical Development Plan and a fully constituted Urban Physical Planning Committee to facilitate developments. \uf0b7 The Municipal Council lacked a garbage management strategy and plan, approved by-laws and records and data on garbage management. I noted challenges in garbage management including; inadequate funding and inadequate equipment and facilities for garbage collection. \uf0b7 The Municipal Council spent UGX. 2.1 Bn out of UGX. 2.3 Bn warranted in respect of salaries which led to an under absorption of UGX. 0.2 Bn. \uf0b7 I noted that the Municipal Council\u2019s organization structure was not updated. \uf0b7 I noted delays in accessing the pension payroll for 02 deceased staff."], ["4", "Kamuli DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 41% of the sampled targets were fully achieved, 45% were partially achieved while 05% were not achieved at all. \uf0b7 The District collected 83% of its budgeted local revenue and received 99% of the funds expected from treasury, received 90% of the funds expected from other government units while 53% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.7Bn which was sent back to treasury. \uf0b7 The District had off-budget financing amounting to UGX 180millions which was not paid into the consolidated fund for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs 11 (53%) were fully quantified, 3 (14%) were insufficiently quantified while 7 (33%) were not quantified at all. Out of the 11 quantified out-puts, 7 (64%) were fully implemented, while 4 (36%) were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Hospital reside. \uf0b7 The Hospital had residual salary arrears amounting to UGX 25million at the end of financial year 2018/19. No payments were made during the year to settle these obligations.", null], ["3", "Bugiri MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 03% of the sampled targets were fully achieved, 18.2% were partially achieved while 78.8% were not quantified to enable assessment. \uf0b7 The Municipal Council collected 100% of its budgeted local revenue and received 93% of the funds expected from treasury, while 100% of funds expected from transfers from other government units were received by year end. The Municipal Council had unspent balances of UGX 0.56 Bn out of which UGX 0.34 Bn was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 10 outputs 05 (50%) were fully quantified, 04 (40%) were insufficiently quantified while 01 (10%) were not quantified at all. Out of the 05 fully quantified out-puts, 04 (80%) were fully implemented, while 01 (20%) was partially implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The Municipal Council lacked land titles for 12 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the Municipal Council\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of fleet management policy inadequate vehicle allocation to key service centres. \uf0b7 The Municipal Council lacked an approved Urban Physical Development Plan and a fully constituted Urban Physical Planning Committee to facilitate developments. \uf0b7 The Municipal Council lacked a garbage management strategy and plan, approved by-laws and records and data on garbage management. I noted challenges in garbage management including; inadequate funding and inadequate equipment and facilities for garbage collection. \uf0b7 The Municipal Council spent UGX. 2.1 Bn out of UGX. 2.3 Bn warranted in respect of salaries which led to an under absorption of UGX. 0.2 Bn. \uf0b7 I noted that the Municipal Council\u2019s organization structure was not updated. \uf0b7 I noted delays in accessing the pension payroll for 02 deceased staff."], ["4", "Kamuli DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 41% of the sampled targets were fully achieved, 45% were partially achieved while 05% were not achieved at all. \uf0b7 The District collected 83% of its budgeted local revenue and received 99% of the funds expected from treasury, received 90% of the funds expected from other government units while 53% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.7Bn which was sent back to treasury. \uf0b7 The District had off-budget financing amounting to UGX 180millions which was not paid into the consolidated fund for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs 11 (53%) were fully quantified, 3 (14%) were insufficiently quantified while 7 (33%) were not quantified at all. Out of the 11 quantified out-puts, 7 (64%) were fully implemented, while 4 (36%) were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "252", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly performance reports, only 1 (25%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The District received UGX 345M for Covid-19 interventions and UGX 205million was utilized. UGX 80m was used at source contrary to the Law while UGX 40m was reported as lost. \uf0b7 I noted weakness in the management of the Covid-19 intervention such as; failure to account for funds amounting to UGX 80million. \uf0b7 There was no evidence of quality checks for items received in kind, before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 27% of the District staff structure was not filled with key staff such as District engineer missing \uf0b7 The District lacked land titles for 89 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of fleet management policy, and failure to prepare work plans to guide vehicle maintenance initiatives. \uf0b7 I noted that Kamuli District hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, poor maintenance of available equipment, failure to record medical equipment including donated equipment in the fixed assets register. \uf0b7 There were also delayed works under UGFIT particularly at Kitayunjwa seed schools and Kagumba health center III \uf0b7 I noted delays in accessing payroll for 23 staff newly recruited to the District and those transferred.", null], ["5", "Iganga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 district strategic plan revealed that the district did not have clear performance indicators and targets to enable the assessment of achievements. \uf0b7 The district collected 44% of its budgeted local revenue and received 99.8% of the funds expected from treasury while 45% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 11 outputs 5 (45%) were fully quantified, 1 (09%) was insufficiently quantified while 5 (45%) were not quantified at all. Out of the 5 quantified out-puts, 3 (60%) were fully implemented, while 2 (40%) were partially implemented. \uf0b7 Out of four quarterly performance reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX 228million for Covid interventions. All the funds were utilized. I noted challenges in the management of quarantine centers for instance the centre had one big room with the beds close to each other, no mechanism of providing information from the outside and with no running water to enable hand hygiene. The facility had six beds with only one mattress and without bed linen. \uf0b7 10% of the district staff structure was not filled with key positions such as District Engineer, District Planner, and Senior Land Management Officer vacant. \uf0b7 The district lacked land titles for 23 pieces of land which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly performance reports, only 1 (25%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The District received UGX 345M for Covid-19 interventions and UGX 205million was utilized. UGX 80m was used at source contrary to the Law while UGX 40m was reported as lost. \uf0b7 I noted weakness in the management of the Covid-19 intervention such as; failure to account for funds amounting to UGX 80million. \uf0b7 There was no evidence of quality checks for items received in kind, before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 27% of the District staff structure was not filled with key staff such as District engineer missing \uf0b7 The District lacked land titles for 89 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of fleet management policy, and failure to prepare work plans to guide vehicle maintenance initiatives. \uf0b7 I noted that Kamuli District hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, poor maintenance of available equipment, failure to record medical equipment including donated equipment in the fixed assets register. \uf0b7 There were also delayed works under UGFIT particularly at Kitayunjwa seed schools and Kagumba health center III \uf0b7 I noted delays in accessing payroll for 23 staff newly recruited to the District and those transferred.", null], ["5", "Iganga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 district strategic plan revealed that the district did not have clear performance indicators and targets to enable the assessment of achievements. \uf0b7 The district collected 44% of its budgeted local revenue and received 99.8% of the funds expected from treasury while 45% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 11 outputs 5 (45%) were fully quantified, 1 (09%) was insufficiently quantified while 5 (45%) were not quantified at all. Out of the 5 quantified out-puts, 3 (60%) were fully implemented, while 2 (40%) were partially implemented. \uf0b7 Out of four quarterly performance reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX 228million for Covid interventions. All the funds were utilized. I noted challenges in the management of quarantine centers for instance the centre had one big room with the beds close to each other, no mechanism of providing information from the outside and with no running water to enable hand hygiene. The facility had six beds with only one mattress and without bed linen. \uf0b7 10% of the district staff structure was not filled with key positions such as District Engineer, District Planner, and Senior Land Management Officer vacant. \uf0b7 The district lacked land titles for 23 pieces of land which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "253", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that Iganga district hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Nawanyingi seed school.", null], ["6", "Jinja DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 37% of the sampled targets were fully achieved, 33% were partially achieved while 30% were not assessed at all. \uf0b7 The district collected 76% of its budgeted local revenue and received 97% of the funds expected from treasury, 74% from other government units while 99% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.1Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 60million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 15 outputs 09 (60%) were fully quantified, 01 (07%) were insufficiently quantified while 05 (33%) were not quantified at all. Out of the 09 quantified out-puts, 08 (89%) were fully implemented, while 01 (11%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 03 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 682M for Covid interventions and UGX 682million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 For items that were received in Kind, there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 13 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, insufficient number of vehicles for service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buwenge General Hospital faced challenges in delivery of services such as lack of medical equipment."], ["7", "Mayuge DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 21% of the sampled targets were fully achieved while 79% were partially achieved. \uf0b7 The district collected 40% of its budgeted local revenue and received 99.6% of the funds expected from treasury, 52% as transfers from other government units while 83% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 42.4million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs 09 (64%) were fully quantified while 05 (36%) were not quantified at all. Out of the 09 quantified out-puts, 06 (67%) were fully implemented, while 3 (33%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that Iganga district hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, and poor maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Nawanyingi seed school.", null], ["6", "Jinja DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 37% of the sampled targets were fully achieved, 33% were partially achieved while 30% were not assessed at all. \uf0b7 The district collected 76% of its budgeted local revenue and received 97% of the funds expected from treasury, 74% from other government units while 99% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.1Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 60million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 15 outputs 09 (60%) were fully quantified, 01 (07%) were insufficiently quantified while 05 (33%) were not quantified at all. Out of the 09 quantified out-puts, 08 (89%) were fully implemented, while 01 (11%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 03 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 682M for Covid interventions and UGX 682million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 For items that were received in Kind, there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 13 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, insufficient number of vehicles for service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buwenge General Hospital faced challenges in delivery of services such as lack of medical equipment."], ["7", "Mayuge DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 21% of the sampled targets were fully achieved while 79% were partially achieved. \uf0b7 The district collected 40% of its budgeted local revenue and received 99.6% of the funds expected from treasury, 52% as transfers from other government units while 83% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.6Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 42.4million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs 09 (64%) were fully quantified while 05 (36%) were not quantified at all. Out of the 09 quantified out-puts, 06 (67%) were fully implemented, while 3 (33%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "254", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The district received UGX 208M for Covid interventions and UGX 168million was utilized. UGX 40m was remitted to the consolidated fund in the subsequent year. \uf0b7 I noted weakness in the management of the intervention such as; failure to bank all cash receipts, and insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 33 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kityerera HC IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, incapability to handle delivery of mothers who need blood transfusion and critical operations and lack of an ambulance. \uf0b7 There were also delayed works under UGFIT particularly at Mpungwe seed school and Jagusi, Busala and Butakuba health centers.", null], ["8", "Bugweri DLG **Opinion** Unqualified", "\uf0b7 I noted that the District had not developed a strategic plan for the period 2015- 2020 as the District became operational in the FY 2018/19. I was therefore not able to assess the extent to which the entity achieved strategic targets. \uf0b7 The district collected 6% of its budgeted local revenue and received 100% of the funds expected from treasury while 132% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.150Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 69million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 17 outputs 10 (59%) were fully quantified, 1 (6%) was insufficiently quantified while 6 (35%) were not quantified at all. Out of the 10 quantified out-puts, 7 (70%) were fully implemented, while 2 (20%) were partially implemented and 1 (10%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX 237M for Covid interventions and UGX 237million was utilized. UGX 20m was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 There was no evidence of quality checks for items that were received in kind before distribution. There were also challenges in management of quarantine centers for instance there were no security personnel, no access to psychosocial, general medical support and emergency services as well as the lack of running water. \uf0b7 The district lacked land titles for 75 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for Motor vehicle acquisition, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Busesa Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The district received UGX 208M for Covid interventions and UGX 168million was utilized. UGX 40m was remitted to the consolidated fund in the subsequent year. \uf0b7 I noted weakness in the management of the intervention such as; failure to bank all cash receipts, and insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 33 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kityerera HC IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, incapability to handle delivery of mothers who need blood transfusion and critical operations and lack of an ambulance. \uf0b7 There were also delayed works under UGFIT particularly at Mpungwe seed school and Jagusi, Busala and Butakuba health centers.", null], ["8", "Bugweri DLG **Opinion** Unqualified", "\uf0b7 I noted that the District had not developed a strategic plan for the period 2015- 2020 as the District became operational in the FY 2018/19. I was therefore not able to assess the extent to which the entity achieved strategic targets. \uf0b7 The district collected 6% of its budgeted local revenue and received 100% of the funds expected from treasury while 132% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.150Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 69million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 17 outputs 10 (59%) were fully quantified, 1 (6%) was insufficiently quantified while 6 (35%) were not quantified at all. Out of the 10 quantified out-puts, 7 (70%) were fully implemented, while 2 (20%) were partially implemented and 1 (10%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX 237M for Covid interventions and UGX 237million was utilized. UGX 20m was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 There was no evidence of quality checks for items that were received in kind before distribution. There were also challenges in management of quarantine centers for instance there were no security personnel, no access to psychosocial, general medical support and emergency services as well as the lack of running water. \uf0b7 The district lacked land titles for 75 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for Motor vehicle acquisition, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Busesa Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "255", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 There were also delayed works under UGFIT particularly at Naigombwa seed schools, Nawangisa health center III and Minani Health Centre II. \uf0b7 I noted delays in accessing payroll for 29 staff newly recruited to the district and those transferred.", null], ["9", "Kaliro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 38% of the sampled targets were partially achieved while 62% were not assessed at all. \uf0b7 The district collected 47% of its budgeted local revenue and received 99% of the funds expected from treasury, 84% from transfers from other government units while 62% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 45million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 19 outputs 14 (74%) were fully quantified, 05 (26%) were not quantified at all. Out of the 14 quantified out-puts, 13 (93%) were fully implemented, while 01 (07%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 211M for Covid interventions and UGX 171million was utilized. UGX 40m was remitted to the consolidated fund account in the subsequent year. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 39 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, insufficient number of vehicles for service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Bumanya HC IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, incapacity to help mothers in need of blood transfusion and critical operations and lack of an ambulance. \uf0b7 There were also delayed works under UGFIT particularly at Bukamba seed school and Nawampiti, Budomero and Kasokwe health centres. \uf0b7 I noted that under Uganda Road Fund, there was under funding due to budget cuts resulting in Buluya-Nansolo(9m) and Namwiwa-Wangobo(7km) not being worked on. \uf0b7 There were also shortcomings on Ngova-Bulima, Buyinda \u2013Kyanfuba and Gadumire-Busulumba roads mainly caused by side drains in need of reshaping and culverts installed without head walls."], ["10", "Jinja MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the strategic targets were not clearly quantified to enable assessment. \uf0b7 The Municipal Council collected 66% of its budgeted local revenue and received 92% of the funds expected from treasury while 77% of funds expected from transfers from other government units were received by year end. The Municipal Council had unspent balances of UGX.2.47Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs 09 (56%) were fully quantified, 04"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 There were also delayed works under UGFIT particularly at Naigombwa seed schools, Nawangisa health center III and Minani Health Centre II. \uf0b7 I noted delays in accessing payroll for 29 staff newly recruited to the district and those transferred.", null], ["9", "Kaliro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 38% of the sampled targets were partially achieved while 62% were not assessed at all. \uf0b7 The district collected 47% of its budgeted local revenue and received 99% of the funds expected from treasury, 84% from transfers from other government units while 62% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.2Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX. 45million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 19 outputs 14 (74%) were fully quantified, 05 (26%) were not quantified at all. Out of the 14 quantified out-puts, 13 (93%) were fully implemented, while 01 (07%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 211M for Covid interventions and UGX 171million was utilized. UGX 40m was remitted to the consolidated fund account in the subsequent year. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 39 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, insufficient number of vehicles for service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Bumanya HC IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, incapacity to help mothers in need of blood transfusion and critical operations and lack of an ambulance. \uf0b7 There were also delayed works under UGFIT particularly at Bukamba seed school and Nawampiti, Budomero and Kasokwe health centres. \uf0b7 I noted that under Uganda Road Fund, there was under funding due to budget cuts resulting in Buluya-Nansolo(9m) and Namwiwa-Wangobo(7km) not being worked on. \uf0b7 There were also shortcomings on Ngova-Bulima, Buyinda \u2013Kyanfuba and Gadumire-Busulumba roads mainly caused by side drains in need of reshaping and culverts installed without head walls."], ["10", "Jinja MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the strategic targets were not clearly quantified to enable assessment. \uf0b7 The Municipal Council collected 66% of its budgeted local revenue and received 92% of the funds expected from treasury while 77% of funds expected from transfers from other government units were received by year end. The Municipal Council had unspent balances of UGX.2.47Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs 09 (56%) were fully quantified, 04"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "256", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "(25%) were insufficiently quantified while 03 (19%) were not quantified at all. Out of the 09 fully quantified out-puts, 01 (11%) was fully implemented, 05 (56%) were partially implemented while 03 (33%) were not implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The Municipal Council lacked land titles for 20 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the Municipal Council\u2019s fleet including; failure to record vehicles in the assets register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, irregular vehicle inspections and reconciliations, inadequate vehicle allocation to key service centres, failure to prepare maintenance work plans and absence of a fleet management policy. \uf0b7 The Municipal Council lacked an up-to-date approved Urban Physical Development Plan. There was a challenge of inadequate funding of physical development plan activities and inspection of a sample of ongoing developments revealed a lack of development permits. \uf0b7 I noted challenges in garbage management which included; lack of approved by- laws, inadequate funding for garbage management, inadequate public awareness and sensitization and inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I noted that Walukuba health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 There were also delayed physical progress of works under UGFIT particularly at Kimaka health Centre III. \uf0b7 I noted that there were delays in physical progress of works and underfunding of USMID program activities.", null], ["11", "Namayingo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 21% of the sampled targets were fully achieved, while 79% were partially achieved. \uf0b7 The district collected 96% of its budgeted local revenue and received 99.8% of the funds expected from treasury while 55% of funds from transfers from other government units were received by year end. The district had unspent balances of UGX 501million which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 64.7million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs 09 (56%) were fully quantified, 01 (06%) were insufficiently quantified while 06 (38%) were not quantified at all. Out of the 09 quantified out-puts, 06 (67%) were fully implemented, while 03 (33%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 294million for Covid interventions and UGX 234million was utilized. UGX 60m was remitted back to the consolidated fund account in the subsequent year. \uf0b7 Items that were received in Kind were taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 111 pieces which exposed the land to loss and encroachment"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 267, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "(25%) were insufficiently quantified while 03 (19%) were not quantified at all. Out of the 09 fully quantified out-puts, 01 (11%) was fully implemented, 05 (56%) were partially implemented while 03 (33%) were not implemented. \uf0b7 The Municipal Council did not prepare annual monitoring plans neither were quarterly monitoring reports submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The Municipal Council lacked land titles for 20 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the Municipal Council\u2019s fleet including; failure to record vehicles in the assets register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS, irregular vehicle inspections and reconciliations, inadequate vehicle allocation to key service centres, failure to prepare maintenance work plans and absence of a fleet management policy. \uf0b7 The Municipal Council lacked an up-to-date approved Urban Physical Development Plan. There was a challenge of inadequate funding of physical development plan activities and inspection of a sample of ongoing developments revealed a lack of development permits. \uf0b7 I noted challenges in garbage management which included; lack of approved by- laws, inadequate funding for garbage management, inadequate public awareness and sensitization and inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I noted that Walukuba health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 There were also delayed physical progress of works under UGFIT particularly at Kimaka health Centre III. \uf0b7 I noted that there were delays in physical progress of works and underfunding of USMID program activities.", null], ["11", "Namayingo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 21% of the sampled targets were fully achieved, while 79% were partially achieved. \uf0b7 The district collected 96% of its budgeted local revenue and received 99.8% of the funds expected from treasury while 55% of funds from transfers from other government units were received by year end. The district had unspent balances of UGX 501million which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 64.7million for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs 09 (56%) were fully quantified, 01 (06%) were insufficiently quantified while 06 (38%) were not quantified at all. Out of the 09 quantified out-puts, 06 (67%) were fully implemented, while 03 (33%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 294million for Covid interventions and UGX 234million was utilized. UGX 60m was remitted back to the consolidated fund account in the subsequent year. \uf0b7 Items that were received in Kind were taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 111 pieces which exposed the land to loss and encroachment"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 267, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "257", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 267, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 There were weaknesses in the management of the districts fleet including;, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, insufficient number of vehicles for service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buyinja Health Center IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, incapability to work on mothers who need blood transfusion and critical operations and lack of an ambulance. \uf0b7 There were also delayed works under UGFIT particularly at Mwema seed school and Syanyonja and Bugana health centres.", null], ["12", "Luuka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 26% of the sampled targets were fully achieved, 30% were partially achieved while 44% were not achieved at all. \uf0b7 The District collected 97% of its budgeted local revenue and received 99.8% of the funds expected from treasury while 67% of funds expected from transfers from other government units were received by year end. The District had unspent balances of UGX 0.35Bn which was sent back to treasury. \uf0b7 The District had off-budget financing not remitted to the consolidated fund amounting to UGX 275million -for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs, 08 (62%) were fully quantified, 03 (23%) were insufficiently quantified while 02 (15%) were not quantified at all. Out of the 08 quantified out-puts, 06 (75%) were fully implemented, while 02 (25%) were partially implemented. \uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. \uf0b7 The District received UGX 203M for Covid-19 interventions and UGX 186million was utilized. UGX 1million was used at source contrary to the Law. \uf0b7 45 out of 65 Items that were received in Kind were not valued while 22 items were not taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The District lacked land titles for 126 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS and absence of a fleet management policy. \uf0b7 I noted that Kiyunga health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Ikumbya seed school and Bukendi health center III \uf0b7 The District had a 23% shortfall in funding for Uganda Road fund. \uf0b7 92.7% of YLP funds and 89% of UWEP funds advanced to groups had not yet been recovered by financial year end."], ["13", "Namutumba DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 36% of the sampled targets were fully achieved, and 64% were partially achieved. \uf0b7 The district collected 51% of its budgeted local revenue and received 95% of the funds expected from treasury while 45% of funds from other government units were received by year end. The district had unspent balances of UGX 0.691Bn which was sent back to treasury."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 There were weaknesses in the management of the districts fleet including;, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, insufficient number of vehicles for service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buyinja Health Center IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, incapability to work on mothers who need blood transfusion and critical operations and lack of an ambulance. \uf0b7 There were also delayed works under UGFIT particularly at Mwema seed school and Syanyonja and Bugana health centres.", null], ["12", "Luuka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 26% of the sampled targets were fully achieved, 30% were partially achieved while 44% were not achieved at all. \uf0b7 The District collected 97% of its budgeted local revenue and received 99.8% of the funds expected from treasury while 67% of funds expected from transfers from other government units were received by year end. The District had unspent balances of UGX 0.35Bn which was sent back to treasury. \uf0b7 The District had off-budget financing not remitted to the consolidated fund amounting to UGX 275million -for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs, 08 (62%) were fully quantified, 03 (23%) were insufficiently quantified while 02 (15%) were not quantified at all. Out of the 08 quantified out-puts, 06 (75%) were fully implemented, while 02 (25%) were partially implemented. \uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. \uf0b7 The District received UGX 203M for Covid-19 interventions and UGX 186million was utilized. UGX 1million was used at source contrary to the Law. \uf0b7 45 out of 65 Items that were received in Kind were not valued while 22 items were not taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The District lacked land titles for 126 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS and absence of a fleet management policy. \uf0b7 I noted that Kiyunga health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Ikumbya seed school and Bukendi health center III \uf0b7 The District had a 23% shortfall in funding for Uganda Road fund. \uf0b7 92.7% of YLP funds and 89% of UWEP funds advanced to groups had not yet been recovered by financial year end."], ["13", "Namutumba DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 36% of the sampled targets were fully achieved, and 64% were partially achieved. \uf0b7 The district collected 51% of its budgeted local revenue and received 95% of the funds expected from treasury while 45% of funds from other government units were received by year end. The district had unspent balances of UGX 0.691Bn which was sent back to treasury."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 There were weaknesses in the management of the districts fleet including;, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, insufficient number of vehicles for service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buyinja Health Center IV faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, incapability to work on mothers who need blood transfusion and critical operations and lack of an ambulance. \uf0b7 There were also delayed works under UGFIT particularly at Mwema seed school and Syanyonja and Bugana health centres.", null], ["12", "Luuka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 26% of the sampled targets were fully achieved, 30% were partially achieved while 44% were not achieved at all. \uf0b7 The District collected 97% of its budgeted local revenue and received 99.8% of the funds expected from treasury while 67% of funds expected from transfers from other government units were received by year end. The District had unspent balances of UGX 0.35Bn which was sent back to treasury. \uf0b7 The District had off-budget financing not remitted to the consolidated fund amounting to UGX 275million -for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs, 08 (62%) were fully quantified, 03 (23%) were insufficiently quantified while 02 (15%) were not quantified at all. Out of the 08 quantified out-puts, 06 (75%) were fully implemented, while 02 (25%) were partially implemented. \uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. \uf0b7 The District received UGX 203M for Covid-19 interventions and UGX 186million was utilized. UGX 1million was used at source contrary to the Law. \uf0b7 45 out of 65 Items that were received in Kind were not valued while 22 items were not taken on charge and there was no evidence of quality checks before distribution. \uf0b7 The District lacked land titles for 126 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant general, failure to capture vehicles in the fixed assets module of the GFMIS and absence of a fleet management policy. \uf0b7 I noted that Kiyunga health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed works under UGFIT particularly at Ikumbya seed school and Bukendi health center III \uf0b7 The District had a 23% shortfall in funding for Uganda Road fund. \uf0b7 92.7% of YLP funds and 89% of UWEP funds advanced to groups had not yet been recovered by financial year end."], ["13", "Namutumba DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 36% of the sampled targets were fully achieved, and 64% were partially achieved. \uf0b7 The district collected 51% of its budgeted local revenue and received 95% of the funds expected from treasury while 45% of funds from other government units were received by year end. The district had unspent balances of UGX 0.691Bn which was sent back to treasury."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "258", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The district had off-budget financing amounting to UGX. 61.3million for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs 09 (56%) were fully quantified, 01 (06%) were insufficiently quantified while 06 (38%) were not quantified at all. Out of the 09 quantified out-puts, 07 (78%) were fully implemented, while 02 (22%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) were submitted on time. \uf0b7 The district received UGX 207M for Covid interventions and UGX 207million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; failure to bank all cash receipts and insufficiently quantified work plans. \uf0b7 For items that were received in Kind, there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 17 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate number of vehicles to support entity service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nsinze Health center IV faced challenges in delivery of services such as lack of medical equipment and incapacity to work on mothers who need blood transfusion and critical operations. \uf0b7 I noted delays in accessing payroll for 13 staff newly recruited to the district and those transferred.", null], ["14", "Buyende DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 9.8% of the sampled targets were partially achieved while 90.2% were not quantified to enable assessment. \uf0b7 The District collected 76% of its budgeted local revenue and received 100% of the funds expected from treasury, received 62.2% of funds expected from transfers from other government units while 26% of funds expected from external sources were received by year end. The District had unspent balances of UGX 0.54 Bn out of which UGX. 0.51 Bn was sent back to treasury. \uf0b7 The District had off-budget financing amounting to UGX. 60 million which was never paid into the consolidated fund for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 27 outputs 18 (66.7%) were fully quantified, 02 (7.4%) were insufficiently quantified while 07 (25.9%) were not quantified at all. Out of the 18 fully quantified out-puts, 16 (88.8%) were fully implemented, 01 (5.6%) was partially implemented while 01 (5.6%) was partially implemented. \uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly performance reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The District received UGX. 225 million for Covid-19 interventions and UGX 165 million was utilized. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 The district had off-budget financing amounting to UGX. 61.3million for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs 09 (56%) were fully quantified, 01 (06%) were insufficiently quantified while 06 (38%) were not quantified at all. Out of the 09 quantified out-puts, 07 (78%) were fully implemented, while 02 (22%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) were submitted on time. \uf0b7 The district received UGX 207M for Covid interventions and UGX 207million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; failure to bank all cash receipts and insufficiently quantified work plans. \uf0b7 For items that were received in Kind, there was no evidence of quality checks before distribution. \uf0b7 The district lacked land titles for 17 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate number of vehicles to support entity service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nsinze Health center IV faced challenges in delivery of services such as lack of medical equipment and incapacity to work on mothers who need blood transfusion and critical operations. \uf0b7 I noted delays in accessing payroll for 13 staff newly recruited to the district and those transferred.", null], ["14", "Buyende DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 9.8% of the sampled targets were partially achieved while 90.2% were not quantified to enable assessment. \uf0b7 The District collected 76% of its budgeted local revenue and received 100% of the funds expected from treasury, received 62.2% of funds expected from transfers from other government units while 26% of funds expected from external sources were received by year end. The District had unspent balances of UGX 0.54 Bn out of which UGX. 0.51 Bn was sent back to treasury. \uf0b7 The District had off-budget financing amounting to UGX. 60 million which was never paid into the consolidated fund for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 27 outputs 18 (66.7%) were fully quantified, 02 (7.4%) were insufficiently quantified while 07 (25.9%) were not quantified at all. Out of the 18 fully quantified out-puts, 16 (88.8%) were fully implemented, 01 (5.6%) was partially implemented while 01 (5.6%) was partially implemented. \uf0b7 The District did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly performance reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The District received UGX. 225 million for Covid-19 interventions and UGX 165 million was utilized. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the District\u2019s fleet including; failure to record vehicles in the asset register in the format prescribed by Accountant"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "259", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of a fleet management policy and lack of evidence to show that vehicle inspections and reconciliations were carried out regularly. \uf0b7 I noted inadequacies in allocation of vehicles to key service centres in the District. \uf0b7 I noted that Kidera Health centre IV faced challenges in delivery of services such as lack of adequate medical equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed physical progress of works under UGFIT particularly at Buyende seed school.", null], ["15", "Iganga MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 29% of the sampled targets were fully achieved, 29% were partially achieved while 42% were not achieved at all. \uf0b7 The Municipality collected 10% of its budgeted local revenue and received 118% of the funds expected from treasury while 72% of funds expected from other Government Units were received by year end. The Municipality had unspent balances of UGX 0.004Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs 8 (57%) were fully quantified, 2 (14%) were insufficiently quantified while 4 (29%) were not quantified at all. Out of the 8 quantified out-puts, 5 (63%) were fully implemented and 3 (37%) were partially implemented. \uf0b7 Out of four quarterly performance reports, none (100%) was submitted on time. \uf0b7 I noted that the Municipal Council had payables of UGX 669,618,238. \uf0b7 Municipal Council had receivables figure of UGX. 800,716,683 \uf0b7 28% of the municipal staff structure was not filled with key staff such as Municipal Engineer (Principal Executive Engineer), Principal Commercial Officer, Senior Financial Officer, Senior Planner missing. \uf0b7 The Municipality lacked land titles for 27 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the municipality did not have an approved urban physical development plan and detailed plans to facilitate physical developments. Also, Council realized 37% of the physical planning budget and had a number of ongoing physical developments without development permits. \uf0b7 I noted that Iganga Municipal Council did not have a garbage management strategy and Plan, did not maintain data and records on the garbage collected and disposed, and 41.2% of garbage budget was released. Council also had inadequate garbage equipment."], ["16", "Njeru MC **Opinion** Unqualified", "\uf0b7 I noted that at the time of audit (November 2019/20), Njeru Municipal Council had not developed a strategic plan for the period 2015-2020. \uf0b7 The Municipality collected 40% of its budgeted local revenue and received 100% of the funds expected from treasury while 44% of funds expected from other Government Units were received by year end. The Municipality had unspent balances of UGX 0.27Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 8 (62%) were fully quantified, 1 (8%) were insufficiently quantified while 4 (30%) were not quantified at all. Out of the 8 quantified out-puts, 5 (62.5%) were fully implemented, 2 (25%) were partially implemented, while 1 (12.5%) was not implemented. \uf0b7 Out of four quarterly performance reports, none (100%) were submitted on time. \uf0b7 35% of the municipal staff structure was not filled with key staff such as Municipal"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of a fleet management policy and lack of evidence to show that vehicle inspections and reconciliations were carried out regularly. \uf0b7 I noted inadequacies in allocation of vehicles to key service centres in the District. \uf0b7 I noted that Kidera Health centre IV faced challenges in delivery of services such as lack of adequate medical equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed physical progress of works under UGFIT particularly at Buyende seed school.", null], ["15", "Iganga MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 29% of the sampled targets were fully achieved, 29% were partially achieved while 42% were not achieved at all. \uf0b7 The Municipality collected 10% of its budgeted local revenue and received 118% of the funds expected from treasury while 72% of funds expected from other Government Units were received by year end. The Municipality had unspent balances of UGX 0.004Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs 8 (57%) were fully quantified, 2 (14%) were insufficiently quantified while 4 (29%) were not quantified at all. Out of the 8 quantified out-puts, 5 (63%) were fully implemented and 3 (37%) were partially implemented. \uf0b7 Out of four quarterly performance reports, none (100%) was submitted on time. \uf0b7 I noted that the Municipal Council had payables of UGX 669,618,238. \uf0b7 Municipal Council had receivables figure of UGX. 800,716,683 \uf0b7 28% of the municipal staff structure was not filled with key staff such as Municipal Engineer (Principal Executive Engineer), Principal Commercial Officer, Senior Financial Officer, Senior Planner missing. \uf0b7 The Municipality lacked land titles for 27 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the municipality did not have an approved urban physical development plan and detailed plans to facilitate physical developments. Also, Council realized 37% of the physical planning budget and had a number of ongoing physical developments without development permits. \uf0b7 I noted that Iganga Municipal Council did not have a garbage management strategy and Plan, did not maintain data and records on the garbage collected and disposed, and 41.2% of garbage budget was released. Council also had inadequate garbage equipment."], ["16", "Njeru MC **Opinion** Unqualified", "\uf0b7 I noted that at the time of audit (November 2019/20), Njeru Municipal Council had not developed a strategic plan for the period 2015-2020. \uf0b7 The Municipality collected 40% of its budgeted local revenue and received 100% of the funds expected from treasury while 44% of funds expected from other Government Units were received by year end. The Municipality had unspent balances of UGX 0.27Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 8 (62%) were fully quantified, 1 (8%) were insufficiently quantified while 4 (30%) were not quantified at all. Out of the 8 quantified out-puts, 5 (62.5%) were fully implemented, 2 (25%) were partially implemented, while 1 (12.5%) was not implemented. \uf0b7 Out of four quarterly performance reports, none (100%) were submitted on time. \uf0b7 35% of the municipal staff structure was not filled with key staff such as Municipal"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "general, failure to capture vehicles in the fixed assets module of the GFMIS, absence of a fleet management policy and lack of evidence to show that vehicle inspections and reconciliations were carried out regularly. \uf0b7 I noted inadequacies in allocation of vehicles to key service centres in the District. \uf0b7 I noted that Kidera Health centre IV faced challenges in delivery of services such as lack of adequate medical equipment and irregular maintenance of available equipment. \uf0b7 There were also delayed physical progress of works under UGFIT particularly at Buyende seed school.", null], ["15", "Iganga MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 29% of the sampled targets were fully achieved, 29% were partially achieved while 42% were not achieved at all. \uf0b7 The Municipality collected 10% of its budgeted local revenue and received 118% of the funds expected from treasury while 72% of funds expected from other Government Units were received by year end. The Municipality had unspent balances of UGX 0.004Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 14 outputs 8 (57%) were fully quantified, 2 (14%) were insufficiently quantified while 4 (29%) were not quantified at all. Out of the 8 quantified out-puts, 5 (63%) were fully implemented and 3 (37%) were partially implemented. \uf0b7 Out of four quarterly performance reports, none (100%) was submitted on time. \uf0b7 I noted that the Municipal Council had payables of UGX 669,618,238. \uf0b7 Municipal Council had receivables figure of UGX. 800,716,683 \uf0b7 28% of the municipal staff structure was not filled with key staff such as Municipal Engineer (Principal Executive Engineer), Principal Commercial Officer, Senior Financial Officer, Senior Planner missing. \uf0b7 The Municipality lacked land titles for 27 pieces which exposed the land to loss and encroachment. \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that the municipality did not have an approved urban physical development plan and detailed plans to facilitate physical developments. Also, Council realized 37% of the physical planning budget and had a number of ongoing physical developments without development permits. \uf0b7 I noted that Iganga Municipal Council did not have a garbage management strategy and Plan, did not maintain data and records on the garbage collected and disposed, and 41.2% of garbage budget was released. Council also had inadequate garbage equipment."], ["16", "Njeru MC **Opinion** Unqualified", "\uf0b7 I noted that at the time of audit (November 2019/20), Njeru Municipal Council had not developed a strategic plan for the period 2015-2020. \uf0b7 The Municipality collected 40% of its budgeted local revenue and received 100% of the funds expected from treasury while 44% of funds expected from other Government Units were received by year end. The Municipality had unspent balances of UGX 0.27Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 8 (62%) were fully quantified, 1 (8%) were insufficiently quantified while 4 (30%) were not quantified at all. Out of the 8 quantified out-puts, 5 (62.5%) were fully implemented, 2 (25%) were partially implemented, while 1 (12.5%) was not implemented. \uf0b7 Out of four quarterly performance reports, none (100%) were submitted on time. \uf0b7 35% of the municipal staff structure was not filled with key staff such as Municipal"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "260", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Engineer, Municipal Treasurer and Principal Education Officer missing \uf0b7 The Municipality lacked land titles for 12 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of Council\u2019s fleet including; irregularities in planning for Motor vehicle acquisition and absence of fleet management policy. \uf0b7 I noted that the municipality did not have an approved urban physical development plan and detailed plans to facilitate physical developments. \uf0b7 I noted that the garbage budget allocations were declining yet the amount of garbage generated increased over the period. Also, Public awareness and sensitization was not undertaken as no funds were budgeted, released and expended for the activity. The available equipment were in dangerous mechanical state while others were in a non-economical repair state.", null], ["17", "Lugazi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that the Council did not have clear key performance indicators and targets, therefore I could not assess the extent of the achievement of the strategic goals/objectives. \uf0b7 The municipal council collected 59% of its budgeted local revenue and received 78% of the funds expected from treasury while 40% of funds from other government units were received by year end. The municipal council had unspent balances of UGX 8.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 10 (77%) were fully quantified while 3 (23%) were not quantified at all. Out of the 10 quantified out-puts, 5 (50%) were fully implemented, 2 (20%) were partially implemented while 3 (30%) were not implemented. \uf0b7 The municipal council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The municipal council lacked land titles for 08 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the municipal council\u2019s fleet including; irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate number of vehicles to support entity service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted delays in removing 09 staff from payroll. \uf0b7 I noted challenges in the Council\u2019s garbage management including: non-existence of garbage management by-laws, lack of garbage management strategy and plan, inadequate funding for garbage management, inadequate public awareness and sensitization, inadequate equipment and facilities for garbage collection and disposal. \uf0b7 There were weaknesses in the existence and implementation of the urban physical development plan including; lack of approved PDP and detailed plans, inadequate funding of the detailed plans of the physical development plan activities, failure to have a fully constituted physical planning committee and lack of development permits in support of ongoing physical developments. \uf0b7 My review of USMID revealed that there was inadequate funding of program activities and an under absorption of funds worth UGX. 8.3Bn. \uf0b7 I noted that the Municipal Council had the following weaknesses under the implementation of Uganda Road Fund; underfunding of UGX. 111,843,962 (27%) and shortcomings on the following roads: Bakata-sanga, Nakibole-Nakusubyaki and Nakiboole-Kasokoso roads mainly arising from lack of side drains, offshoots,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 271, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Engineer, Municipal Treasurer and Principal Education Officer missing \uf0b7 The Municipality lacked land titles for 12 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of Council\u2019s fleet including; irregularities in planning for Motor vehicle acquisition and absence of fleet management policy. \uf0b7 I noted that the municipality did not have an approved urban physical development plan and detailed plans to facilitate physical developments. \uf0b7 I noted that the garbage budget allocations were declining yet the amount of garbage generated increased over the period. Also, Public awareness and sensitization was not undertaken as no funds were budgeted, released and expended for the activity. The available equipment were in dangerous mechanical state while others were in a non-economical repair state.", null], ["17", "Lugazi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that the Council did not have clear key performance indicators and targets, therefore I could not assess the extent of the achievement of the strategic goals/objectives. \uf0b7 The municipal council collected 59% of its budgeted local revenue and received 78% of the funds expected from treasury while 40% of funds from other government units were received by year end. The municipal council had unspent balances of UGX 8.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 13 outputs 10 (77%) were fully quantified while 3 (23%) were not quantified at all. Out of the 10 quantified out-puts, 5 (50%) were fully implemented, 2 (20%) were partially implemented while 3 (30%) were not implemented. \uf0b7 The municipal council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The municipal council lacked land titles for 08 pieces which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the municipal council\u2019s fleet including; irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate number of vehicles to support entity service delivery, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted delays in removing 09 staff from payroll. \uf0b7 I noted challenges in the Council\u2019s garbage management including: non-existence of garbage management by-laws, lack of garbage management strategy and plan, inadequate funding for garbage management, inadequate public awareness and sensitization, inadequate equipment and facilities for garbage collection and disposal. \uf0b7 There were weaknesses in the existence and implementation of the urban physical development plan including; lack of approved PDP and detailed plans, inadequate funding of the detailed plans of the physical development plan activities, failure to have a fully constituted physical planning committee and lack of development permits in support of ongoing physical developments. \uf0b7 My review of USMID revealed that there was inadequate funding of program activities and an under absorption of funds worth UGX. 8.3Bn. \uf0b7 I noted that the Municipal Council had the following weaknesses under the implementation of Uganda Road Fund; underfunding of UGX. 111,843,962 (27%) and shortcomings on the following roads: Bakata-sanga, Nakibole-Nakusubyaki and Nakiboole-Kasokoso roads mainly arising from lack of side drains, offshoots,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 271, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "261", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 271, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "potholes and bushy road sides.", null], ["18", "Kamuli MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 42% of the sampled targets were fully achieved, 15% were partially achieved, 31% were not achieved at all while 12% could not be assessed. \uf0b7 The Council collected 50.5% of its budgeted local revenue and received 79% of the funds expected from treasury while 48% of funds expected from transfers from other government units were received by year end. The Council had unspent balances of UGX 6.2bn which was sent back to treasury. \uf0b7 I noted under absorption of funds of UGX 6,184,539,039 (47%) out of the total receipts for the financial year of UGX. 13,060,688,728 resulting into non- implementation of some planned activities. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 12 outputs, 04 (33%) were fully quantified, 03 (25%) were insufficiently quantified while 05 (42%) were not quantified at all. \uf0b7 Out of the 04 quantified out-puts, 02 (50%) were fully implemented, 01 (25) was partially implemented while 01 (25%) was not implemented. \uf0b7 I noted that council did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA. Out of four quarterly reports, none were submitted on time. \uf0b7 I noted an increase in receivables of UGX.174, 996,639 (36%) from UGX. 312,631,331 of the previous year. \uf0b7 I noted lack of approved by-laws on garbage management. \uf0b7 I noted lack of a garbage management strategy and plan. \uf0b7 I noted failure to maintain data and records on the garbage generated. \uf0b7 I noted inadequate funding for Garbage management. \uf0b7 I noted that the Urban Council budgeted and received UGX.4,400,000 (100%) funding for public awareness and sensitization \uf0b7 I noted inadequate Equipment and facilities for Garbage collection and disposal \uf0b7 I noted underfunding of USMID program activities. \uf0b7 I noted under absorption of USMID funds. \uf0b7 I noted that the Entity did not incur ineligible expenditure. \uf0b7 I noted that Program funds were used in line with work plans submitted to MoLHUD. \uf0b7 I noted that, the entity made timely and accurate accountability of the funds. \uf0b7 I noted that Council did not earn interest on USMID fund \uf0b7 I noted that, the Council did not have contingent liabilities arising from litigation. \uf0b7 I noted underfunding of Uganda Road Funds of UGX.82, 048,897 (27%) from the budgeted of UGX 302,034,000. \uf0b7 I noted lack of an up to date approved PDP and detailed plans to facilitate physical developments. \uf0b7 I noted fully funding of the Detailed Plans of the Physical Development Plan Activities \uf0b7 I noted failure of a fully constituted Urban Physical Planning Committee. \uf0b7 I noted UGX. 41,969,897 (18%) outstanding due to Treasury as local revenue not recovered from the Council. \uf0b7 11% of the Council staff structure was not filled with key staff such as Council\u2019s Senior Assistant Town Clerk (Administration Department), Principal Commercial Officer, Senior Accountant, Senior Finance Officer, Senior Environment Officer, Senior Inspector of Schools, and Medical Officer \uf0b7 The Council lacked land titles for 10 pieces which exposed the land to loss and encroachment"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "potholes and bushy road sides.", null], ["18", "Kamuli MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 42% of the sampled targets were fully achieved, 15% were partially achieved, 31% were not achieved at all while 12% could not be assessed. \uf0b7 The Council collected 50.5% of its budgeted local revenue and received 79% of the funds expected from treasury while 48% of funds expected from transfers from other government units were received by year end. The Council had unspent balances of UGX 6.2bn which was sent back to treasury. \uf0b7 I noted under absorption of funds of UGX 6,184,539,039 (47%) out of the total receipts for the financial year of UGX. 13,060,688,728 resulting into non- implementation of some planned activities. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 12 outputs, 04 (33%) were fully quantified, 03 (25%) were insufficiently quantified while 05 (42%) were not quantified at all. \uf0b7 Out of the 04 quantified out-puts, 02 (50%) were fully implemented, 01 (25) was partially implemented while 01 (25%) was not implemented. \uf0b7 I noted that council did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA. Out of four quarterly reports, none were submitted on time. \uf0b7 I noted an increase in receivables of UGX.174, 996,639 (36%) from UGX. 312,631,331 of the previous year. \uf0b7 I noted lack of approved by-laws on garbage management. \uf0b7 I noted lack of a garbage management strategy and plan. \uf0b7 I noted failure to maintain data and records on the garbage generated. \uf0b7 I noted inadequate funding for Garbage management. \uf0b7 I noted that the Urban Council budgeted and received UGX.4,400,000 (100%) funding for public awareness and sensitization \uf0b7 I noted inadequate Equipment and facilities for Garbage collection and disposal \uf0b7 I noted underfunding of USMID program activities. \uf0b7 I noted under absorption of USMID funds. \uf0b7 I noted that the Entity did not incur ineligible expenditure. \uf0b7 I noted that Program funds were used in line with work plans submitted to MoLHUD. \uf0b7 I noted that, the entity made timely and accurate accountability of the funds. \uf0b7 I noted that Council did not earn interest on USMID fund \uf0b7 I noted that, the Council did not have contingent liabilities arising from litigation. \uf0b7 I noted underfunding of Uganda Road Funds of UGX.82, 048,897 (27%) from the budgeted of UGX 302,034,000. \uf0b7 I noted lack of an up to date approved PDP and detailed plans to facilitate physical developments. \uf0b7 I noted fully funding of the Detailed Plans of the Physical Development Plan Activities \uf0b7 I noted failure of a fully constituted Urban Physical Planning Committee. \uf0b7 I noted UGX. 41,969,897 (18%) outstanding due to Treasury as local revenue not recovered from the Council. \uf0b7 11% of the Council staff structure was not filled with key staff such as Council\u2019s Senior Assistant Town Clerk (Administration Department), Principal Commercial Officer, Senior Accountant, Senior Finance Officer, Senior Environment Officer, Senior Inspector of Schools, and Medical Officer \uf0b7 The Council lacked land titles for 10 pieces which exposed the land to loss and encroachment"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "262", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 There were weaknesses in the management of the Council fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, lack of vehicles to support entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were also delayed works under UGFIT particularly at Busota Health Centre III \uf0b7 I noted delays in accessing payroll for 03 staff newly recruited to the district and those transferred.", null], ["", "**KAMPALA BRANCH**", ""], ["1", "Wakiso DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that there was lack of proper targets in the District Development Plan (DDP) II. Consequently, I could not assess the extent of achievement of the strategic plan. \uf0b7 The district collected 87% of its budgeted local revenue and received 100% of the funds expected from treasury, 64% of funds expected from other government units were received while 63% of external sources were received by year end. The district had unspent balances of UGX. 3Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 21 outputs, 16 (76%) were fully quantified while 5 (24%) were not quantified at all. Out of the 16 quantified out-puts, 14 (88%) were fully implemented,1 (6%) was partially implemented while 1 (6%) was not implemented. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX. 165M for Covid interventions and UGX. 165M was utilized. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance unpaid staff allowances of Ugx.889M and lack of PPE for health workers \uf0b7 I noted disclosed receivables of Ugx.2.838Bn in the statement of financial position of the financial statements. \uf0b7 I noted disclosed payables of Ugx.1.110Bn in the statement of financial positions of the financial statements. \uf0b7 There were weaknesses in the management of the districts fleet such as; no evidence of regular inspection and reconciliation of vehicles in the assets register, absence of a fleet management policy and inadequate allocation of vehicles to departments. \uf0b7 I noted that Kajjansi Health Centre IV lacked adequate medical equipment, lacked and ambulance and an inpatient ward facility. \uf0b7 I noted that the district does not have a district hospital. \uf0b7 I noted that Bussi and Zzinga Islands don\u2019t benefit from the services of Bussi Health Centre III facility as these are hard to reach areas. \uf0b7 Under the UgIFT program; there were delayed works at Nakitokolo HCIII. \uf0b7 I noted payroll irregularities like delays in accessing payroll for 10 staff recruited/ transferred during the year. \uf0b7 I noted irregularities in the maintenance of various roads under the Road fund program for instance incomplete works and inadequate road equipment. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to redistribute Ugx.309M to other youth groups and difficulties in implementing some group projects. \uf0b7 I noted irregularities in the management of Uganda Women Entrepreneurship"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 There were weaknesses in the management of the Council fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, lack of vehicles to support entity service delivery and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 There were also delayed works under UGFIT particularly at Busota Health Centre III \uf0b7 I noted delays in accessing payroll for 03 staff newly recruited to the district and those transferred.", null], ["", "**KAMPALA BRANCH**", ""], ["1", "Wakiso DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that there was lack of proper targets in the District Development Plan (DDP) II. Consequently, I could not assess the extent of achievement of the strategic plan. \uf0b7 The district collected 87% of its budgeted local revenue and received 100% of the funds expected from treasury, 64% of funds expected from other government units were received while 63% of external sources were received by year end. The district had unspent balances of UGX. 3Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 21 outputs, 16 (76%) were fully quantified while 5 (24%) were not quantified at all. Out of the 16 quantified out-puts, 14 (88%) were fully implemented,1 (6%) was partially implemented while 1 (6%) was not implemented. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. \uf0b7 The district received UGX. 165M for Covid interventions and UGX. 165M was utilized. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance unpaid staff allowances of Ugx.889M and lack of PPE for health workers \uf0b7 I noted disclosed receivables of Ugx.2.838Bn in the statement of financial position of the financial statements. \uf0b7 I noted disclosed payables of Ugx.1.110Bn in the statement of financial positions of the financial statements. \uf0b7 There were weaknesses in the management of the districts fleet such as; no evidence of regular inspection and reconciliation of vehicles in the assets register, absence of a fleet management policy and inadequate allocation of vehicles to departments. \uf0b7 I noted that Kajjansi Health Centre IV lacked adequate medical equipment, lacked and ambulance and an inpatient ward facility. \uf0b7 I noted that the district does not have a district hospital. \uf0b7 I noted that Bussi and Zzinga Islands don\u2019t benefit from the services of Bussi Health Centre III facility as these are hard to reach areas. \uf0b7 Under the UgIFT program; there were delayed works at Nakitokolo HCIII. \uf0b7 I noted payroll irregularities like delays in accessing payroll for 10 staff recruited/ transferred during the year. \uf0b7 I noted irregularities in the maintenance of various roads under the Road fund program for instance incomplete works and inadequate road equipment. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to redistribute Ugx.309M to other youth groups and difficulties in implementing some group projects. \uf0b7 I noted irregularities in the management of Uganda Women Entrepreneurship"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "263", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "program like failure to redistribute Ugx.189M to other women groups. \uf0b7 I noted that the district lacked an established and operational building committee.", null], ["2", "Buikwe DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 52% of the sampled targets were fully achieved, 17.1% were partially achieved while 31% were not achieved at all. \uf0b7 The district collected 63.5% of its budgeted local revenue and received 106% of the funds expected from treasury, 61.8% of funds expected from other government units, 61.8% was received from other government units while 73.6% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.66Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.1.5Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 20 outputs 18 (90%) were fully quantified while 2 (10%) were not quantified at all. Out of the 18 quantified out-puts, 7 (38.9%) were fully implemented, while 2 (11.1%) were partially implemented while 9 (50%). \uf0b7 The district did not submit annual monitoring plans to MoFPED, NPA, and MoLG, neither were quarterly monitoring reports submitted to OPM, NPA and MoLG. All four 4 (100%) quarterly reports to MoFPED were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 225M for Covid-19 interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles to key departments, noncompliance with the disposal conditions and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kawolo hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment."], ["3", "Kayunga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic revealed that 40% of the sampled targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 48% of its budgeted local revenue and received 99% of the funds expected from treasury, 45.8% received from other government units while 159% of funds expected from external sources were received by year end. The district had unspent balances of UGX.277.6M which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.359M for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs, 15 (83.3%) were fully quantified and 3 (16.7%) were not quantified at all. Out of the 15 quantified out-puts, 14 (93.3%) were fully implemented, while 1 (6.7%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX. 228,030,300 for Covid-19 interventions and UGX"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "program like failure to redistribute Ugx.189M to other women groups. \uf0b7 I noted that the district lacked an established and operational building committee.", null], ["2", "Buikwe DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 52% of the sampled targets were fully achieved, 17.1% were partially achieved while 31% were not achieved at all. \uf0b7 The district collected 63.5% of its budgeted local revenue and received 106% of the funds expected from treasury, 61.8% of funds expected from other government units, 61.8% was received from other government units while 73.6% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.66Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.1.5Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 20 outputs 18 (90%) were fully quantified while 2 (10%) were not quantified at all. Out of the 18 quantified out-puts, 7 (38.9%) were fully implemented, while 2 (11.1%) were partially implemented while 9 (50%). \uf0b7 The district did not submit annual monitoring plans to MoFPED, NPA, and MoLG, neither were quarterly monitoring reports submitted to OPM, NPA and MoLG. All four 4 (100%) quarterly reports to MoFPED were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 225M for Covid-19 interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles to key departments, noncompliance with the disposal conditions and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kawolo hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment."], ["3", "Kayunga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic revealed that 40% of the sampled targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 48% of its budgeted local revenue and received 99% of the funds expected from treasury, 45.8% received from other government units while 159% of funds expected from external sources were received by year end. The district had unspent balances of UGX.277.6M which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.359M for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs, 15 (83.3%) were fully quantified and 3 (16.7%) were not quantified at all. Out of the 15 quantified out-puts, 14 (93.3%) were fully implemented, while 1 (6.7%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX. 228,030,300 for Covid-19 interventions and UGX"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "264", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "165,530,300 was utilized. I noted weakness in the management of the intervention such as; insufficiently quantified work plans. Items that were received in Kind were not valued and others were delivered direct to the users hence no evidence of quality checks before distribution. \uf0b7 I noted receivables of Ugx.1.940Bn \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, the District did not prepare maintenance work plans to guide its vehicle maintenance, shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kayunga hospital faced challenges in delivery of services such as inadequate medical equipment, poor maintenance of available equipment, and lack of sufficient data on delivery of mothers. \uf0b7 I noted delays in accessing payroll for 29 newly recruited/transferred district staff and Staff in Acting Capacities for over 6 months. \uf0b7 I noted inadequate equipment and underfunding of Ugx.59M under the URF program.", null], ["4", "Nakasongola DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 54% of the sampled targets were fully achieved, 43% were partially achieved while 3% were not achieved at all. \uf0b7 The district collected 42.9% of its budgeted local revenue and received 98.7% of the funds expected from treasury, 76.7% of funds expected from other government units were received while 84.3% of funds expected from external sources were received by year end. The district had unspent balances of UGX.63m which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX134m for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 6 (67%) were fully quantified while 3 (33%) were not quantified at all. Out of the 6 quantified out-puts, 4(67%) were fully implemented, while 2 (33%) were partially implemented. No diversion/mischarges were noted during the year. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none was submitted on time. \uf0b7 The district received UGX 165 million for Covid-19 interventions and UGX163million was utilized. UGX 7.9m was used at source contrary to the Law. Items that were received in Kind were never valued but were taken on charge and there was evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted payables of Ugx.68M and sundry creditors of Ugx.697M. \uf0b7 I noted pension arrears of Ugx.770M. \uf0b7 I noted unspent balances of Ugx.286M. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy ,un- updated Asset Management Module in the Financial Management system, inadequate vehicle allocation to key service centers and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nakasongola Health Centre 1V faced challenges in delivery of services such as lack of sufficient medical equipment, poor maintenance of available"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "165,530,300 was utilized. I noted weakness in the management of the intervention such as; insufficiently quantified work plans. Items that were received in Kind were not valued and others were delivered direct to the users hence no evidence of quality checks before distribution. \uf0b7 I noted receivables of Ugx.1.940Bn \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, the District did not prepare maintenance work plans to guide its vehicle maintenance, shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kayunga hospital faced challenges in delivery of services such as inadequate medical equipment, poor maintenance of available equipment, and lack of sufficient data on delivery of mothers. \uf0b7 I noted delays in accessing payroll for 29 newly recruited/transferred district staff and Staff in Acting Capacities for over 6 months. \uf0b7 I noted inadequate equipment and underfunding of Ugx.59M under the URF program.", null], ["4", "Nakasongola DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 54% of the sampled targets were fully achieved, 43% were partially achieved while 3% were not achieved at all. \uf0b7 The district collected 42.9% of its budgeted local revenue and received 98.7% of the funds expected from treasury, 76.7% of funds expected from other government units were received while 84.3% of funds expected from external sources were received by year end. The district had unspent balances of UGX.63m which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX134m for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 6 (67%) were fully quantified while 3 (33%) were not quantified at all. Out of the 6 quantified out-puts, 4(67%) were fully implemented, while 2 (33%) were partially implemented. No diversion/mischarges were noted during the year. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none was submitted on time. \uf0b7 The district received UGX 165 million for Covid-19 interventions and UGX163million was utilized. UGX 7.9m was used at source contrary to the Law. Items that were received in Kind were never valued but were taken on charge and there was evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted payables of Ugx.68M and sundry creditors of Ugx.697M. \uf0b7 I noted pension arrears of Ugx.770M. \uf0b7 I noted unspent balances of Ugx.286M. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy ,un- updated Asset Management Module in the Financial Management system, inadequate vehicle allocation to key service centers and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nakasongola Health Centre 1V faced challenges in delivery of services such as lack of sufficient medical equipment, poor maintenance of available"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "265", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "equipment, lack of emergency unit, inadequate maternity ward, lack of sufficient data on delivery of mothers and lack of a theatre at Nabisweera Health Centre 1V. \uf0b7 There were also delayed works under UGFIT particularly at Kiralamba health center III. \uf0b7 I noted 3 non-functional production boreholes. \uf0b7 I noted irregularities in physical planning like lack of physical development and detailed plans and failure to have a District Physical planning committee. \uf0b7 I noted late submission of accountability report for emergency funds from Uganda Road Fund.", null], ["5", "Nakaseke DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 34.3% of the sampled targets were fully achieved, 17.1% were partially achieved while 48.6 % were not achieved at all. \uf0b7 The district collected 31 % of its budgeted local revenue and received 100% of the funds expected from treasury, 93% from other government units while 26% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.648Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.57,620,000 for the year contrary to the budget execution circular. \uf0b7 I noted that all the 9 sampled were fully quantified and Out of the 9 quantified out-puts, 6 (66.6%) were fully implemented, while 3 (33.4%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time \uf0b7 I noted payables of Ugx.1.460Bn. \uf0b7 The district received UGX 223M for Covid-19 interventions and UGX 223 million was utilized. UGX 37.6M was used at source contrary to the Law. I noted weakness of insufficiently quantified work plans in the management of the intervention. Items that were received in Kind were not valued. \uf0b7 There were weaknesses in the management of the districts fleet including, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that Nakaseke hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, Failure to properly maintain medical equipment and non- functioning equipment. \uf0b7 There were also partially or non-implemented works under URF under routine manual and routine mechanized maintenance."], ["6", "Mukono DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 35.7% of the sampled targets were fully achieved, 60.7% were partially achieved while 3.6% were not achieved at all. \uf0b7 The district collected 62.5% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 38.1% of funds expected from external sources and 44.6% from transfers from other government transfers were received by year end. The district had unspent balances of UGX 0.98Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX1.01Bn for the year contrary to the budget execution circular \uf0b7 I noted that all the 12 outputs were quantified. Out of the 12 out-puts, 4 (33%) were fully implemented, while 8 (67%) were partially implemented. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "equipment, lack of emergency unit, inadequate maternity ward, lack of sufficient data on delivery of mothers and lack of a theatre at Nabisweera Health Centre 1V. \uf0b7 There were also delayed works under UGFIT particularly at Kiralamba health center III. \uf0b7 I noted 3 non-functional production boreholes. \uf0b7 I noted irregularities in physical planning like lack of physical development and detailed plans and failure to have a District Physical planning committee. \uf0b7 I noted late submission of accountability report for emergency funds from Uganda Road Fund.", null], ["5", "Nakaseke DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 34.3% of the sampled targets were fully achieved, 17.1% were partially achieved while 48.6 % were not achieved at all. \uf0b7 The district collected 31 % of its budgeted local revenue and received 100% of the funds expected from treasury, 93% from other government units while 26% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.648Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.57,620,000 for the year contrary to the budget execution circular. \uf0b7 I noted that all the 9 sampled were fully quantified and Out of the 9 quantified out-puts, 6 (66.6%) were fully implemented, while 3 (33.4%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time \uf0b7 I noted payables of Ugx.1.460Bn. \uf0b7 The district received UGX 223M for Covid-19 interventions and UGX 223 million was utilized. UGX 37.6M was used at source contrary to the Law. I noted weakness of insufficiently quantified work plans in the management of the intervention. Items that were received in Kind were not valued. \uf0b7 There were weaknesses in the management of the districts fleet including, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that Nakaseke hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, Failure to properly maintain medical equipment and non- functioning equipment. \uf0b7 There were also partially or non-implemented works under URF under routine manual and routine mechanized maintenance."], ["6", "Mukono DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 35.7% of the sampled targets were fully achieved, 60.7% were partially achieved while 3.6% were not achieved at all. \uf0b7 The district collected 62.5% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 38.1% of funds expected from external sources and 44.6% from transfers from other government transfers were received by year end. The district had unspent balances of UGX 0.98Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX1.01Bn for the year contrary to the budget execution circular \uf0b7 I noted that all the 12 outputs were quantified. Out of the 12 out-puts, 4 (33%) were fully implemented, while 8 (67%) were partially implemented. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "equipment, lack of emergency unit, inadequate maternity ward, lack of sufficient data on delivery of mothers and lack of a theatre at Nabisweera Health Centre 1V. \uf0b7 There were also delayed works under UGFIT particularly at Kiralamba health center III. \uf0b7 I noted 3 non-functional production boreholes. \uf0b7 I noted irregularities in physical planning like lack of physical development and detailed plans and failure to have a District Physical planning committee. \uf0b7 I noted late submission of accountability report for emergency funds from Uganda Road Fund.", null], ["5", "Nakaseke DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 34.3% of the sampled targets were fully achieved, 17.1% were partially achieved while 48.6 % were not achieved at all. \uf0b7 The district collected 31 % of its budgeted local revenue and received 100% of the funds expected from treasury, 93% from other government units while 26% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.648Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.57,620,000 for the year contrary to the budget execution circular. \uf0b7 I noted that all the 9 sampled were fully quantified and Out of the 9 quantified out-puts, 6 (66.6%) were fully implemented, while 3 (33.4%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time \uf0b7 I noted payables of Ugx.1.460Bn. \uf0b7 The district received UGX 223M for Covid-19 interventions and UGX 223 million was utilized. UGX 37.6M was used at source contrary to the Law. I noted weakness of insufficiently quantified work plans in the management of the intervention. Items that were received in Kind were not valued. \uf0b7 There were weaknesses in the management of the districts fleet including, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that Nakaseke hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, Failure to properly maintain medical equipment and non- functioning equipment. \uf0b7 There were also partially or non-implemented works under URF under routine manual and routine mechanized maintenance."], ["6", "Mukono DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 35.7% of the sampled targets were fully achieved, 60.7% were partially achieved while 3.6% were not achieved at all. \uf0b7 The district collected 62.5% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 38.1% of funds expected from external sources and 44.6% from transfers from other government transfers were received by year end. The district had unspent balances of UGX 0.98Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX1.01Bn for the year contrary to the budget execution circular \uf0b7 I noted that all the 12 outputs were quantified. Out of the 12 out-puts, 4 (33%) were fully implemented, while 8 (67%) were partially implemented. \uf0b7 The district prepared and submitted annual monitoring plans and quarterly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "266", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "monitoring. All the quarterly reports were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 245M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued no evidence of quality checks before distribution. \uf0b7 6 district staff who retired in FY2019/20 were not paid their gratuity. 1 staff who retired was partially paid. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, lack of a transport officer. \uf0b7 I noted that Kojja HCIV faced challenges in delivery of services such as lack of medical equipment.", null], ["7", "Luweero DLG **Opinion** Qualified", "\uf0b7 I noted irregularities in the financial statements like undisclosed transfer to treasury of Ugx.690M, understated payroll arrears of Ugx.679M, undisclosed PAYE arrears of Ugx.405M and unsupported financial balances. \uf0b7 My review of the implementation of the 2015-2020 revealed that 29% of the sampled targets were fully achieved, 38% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 46% of its budgeted local revenue and received 98% of the funds expected from treasury, received 46% of the funds from other government units while 53% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 11 outputs, 5 (45.5%) were fully quantified, 1 (9%) was insufficiently quantified while 5 (45.5%) were not quantified at all. Out of the 5 quantified out-puts, 2 (40%) were fully implemented, while 3 (60%) were partially implemented. \uf0b7 Out of four quarterly reports, only 1 (25%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.250M for Covid interventions and UGX.164million was utilized. UGX 85m was unspent out of which Ugx.4.5M was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; failure to account for funds amounting to UGX.71million. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks or approval by task force before distribution. There were also challenges in the management of quarantine centres for instance loss of school property and lack of PPE especially masks in Luwero hospital. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and vehicle log books, absence of fuel registers, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that Luwero hospital faced challenges in delivery of services such; as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to update the inventory register, lack of sufficient capacity to handle complicated deliveries and stock out of essential medicines. \uf0b7 I noted payroll irregularities for instance deduction and Non-remittance of PAYE"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "monitoring. All the quarterly reports were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 245M for Covid interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued no evidence of quality checks before distribution. \uf0b7 6 district staff who retired in FY2019/20 were not paid their gratuity. 1 staff who retired was partially paid. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, lack of a transport officer. \uf0b7 I noted that Kojja HCIV faced challenges in delivery of services such as lack of medical equipment.", null], ["7", "Luweero DLG **Opinion** Qualified", "\uf0b7 I noted irregularities in the financial statements like undisclosed transfer to treasury of Ugx.690M, understated payroll arrears of Ugx.679M, undisclosed PAYE arrears of Ugx.405M and unsupported financial balances. \uf0b7 My review of the implementation of the 2015-2020 revealed that 29% of the sampled targets were fully achieved, 38% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 46% of its budgeted local revenue and received 98% of the funds expected from treasury, received 46% of the funds from other government units while 53% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 11 outputs, 5 (45.5%) were fully quantified, 1 (9%) was insufficiently quantified while 5 (45.5%) were not quantified at all. Out of the 5 quantified out-puts, 2 (40%) were fully implemented, while 3 (60%) were partially implemented. \uf0b7 Out of four quarterly reports, only 1 (25%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.250M for Covid interventions and UGX.164million was utilized. UGX 85m was unspent out of which Ugx.4.5M was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; failure to account for funds amounting to UGX.71million. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks or approval by task force before distribution. There were also challenges in the management of quarantine centres for instance loss of school property and lack of PPE especially masks in Luwero hospital. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and vehicle log books, absence of fuel registers, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that Luwero hospital faced challenges in delivery of services such; as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to update the inventory register, lack of sufficient capacity to handle complicated deliveries and stock out of essential medicines. \uf0b7 I noted payroll irregularities for instance deduction and Non-remittance of PAYE"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "267", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "worth Ugx. 90M, duplication of supplier numbers for 2 staff, delays in accessing payroll for 42 pensioners, 28 unconfirmed pensioners on the payroll, outstanding pension arrears worth UGX.301M and salary arrears worth UGX.596M. \uf0b7 I noted that Luwero hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment and lack of sufficient data on delivery of mothers \uf0b7 Under the UgIFT program; there were delayed works at Katuugo health centre II and lack of effective controls at the construction of Katikamu seed school. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to recover Ugx.1.146Bn from youth groups while 28 groups with 304 members were denied funding. \uf0b7 I noted irregularities in the construction of latrines and classroom projects under the district management. \uf0b7 I noted irregularities in the maintenance of various roads under the Road fund program.", null], ["8", "Butambala DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 27% of the sampled targets were fully achieved, 39% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 51% of its budgeted local revenue and received 99.7% of the funds expected from treasury, received 92% from transfers from other government transfers while 46% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.7Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 11 outputs, 7(63%) were fully quantified while 4 (36.4%) were not quantified at all. Out of the 7 quantified out-puts, 5(71%) were fully implemented, while 2 (29%) were partially implemented. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.195M for Covid-19 interventions and UGX.165million was utilized. UGX 30m was unspent and transferred to treasury. \uf0b7 Items that were received in Kind were not valued but taken on charge and some of the items distributed by OPM were rejected by the community and thus abandoned in the hospital stores \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, absence of fuel registers and vehicle log books, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that Gombe hospital faced challenges in delivery of services such; as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to update the inventory register, expired drugs and stock outs of essential medicines. \uf0b7 I noted payroll irregularities for instance deduction and Non-remittance of PAYE of Ugx.306M, delays in accessing pension payroll for 18 pensioners and outstanding pension arrears of Ugx.2.096Bn \uf0b7 The district failed to recover Ugx. 547,108,978 from youth groups and Ugx. 98,815,600 from women groups during the year. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to recover Ugx.547M from youth groups. \uf0b7 I noted irregularities in the management of Uganda Women Entrepreneurship program like failure to recover Ugx.98M from women groups. \uf0b7 I noted irregularities in the construction of latrines and classroom blocks projects"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "worth Ugx. 90M, duplication of supplier numbers for 2 staff, delays in accessing payroll for 42 pensioners, 28 unconfirmed pensioners on the payroll, outstanding pension arrears worth UGX.301M and salary arrears worth UGX.596M. \uf0b7 I noted that Luwero hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment and lack of sufficient data on delivery of mothers \uf0b7 Under the UgIFT program; there were delayed works at Katuugo health centre II and lack of effective controls at the construction of Katikamu seed school. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to recover Ugx.1.146Bn from youth groups while 28 groups with 304 members were denied funding. \uf0b7 I noted irregularities in the construction of latrines and classroom projects under the district management. \uf0b7 I noted irregularities in the maintenance of various roads under the Road fund program.", null], ["8", "Butambala DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 27% of the sampled targets were fully achieved, 39% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 51% of its budgeted local revenue and received 99.7% of the funds expected from treasury, received 92% from transfers from other government transfers while 46% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.7Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 11 outputs, 7(63%) were fully quantified while 4 (36.4%) were not quantified at all. Out of the 7 quantified out-puts, 5(71%) were fully implemented, while 2 (29%) were partially implemented. \uf0b7 Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.195M for Covid-19 interventions and UGX.165million was utilized. UGX 30m was unspent and transferred to treasury. \uf0b7 Items that were received in Kind were not valued but taken on charge and some of the items distributed by OPM were rejected by the community and thus abandoned in the hospital stores \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, absence of fuel registers and vehicle log books, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that Gombe hospital faced challenges in delivery of services such; as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to update the inventory register, expired drugs and stock outs of essential medicines. \uf0b7 I noted payroll irregularities for instance deduction and Non-remittance of PAYE of Ugx.306M, delays in accessing pension payroll for 18 pensioners and outstanding pension arrears of Ugx.2.096Bn \uf0b7 The district failed to recover Ugx. 547,108,978 from youth groups and Ugx. 98,815,600 from women groups during the year. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to recover Ugx.547M from youth groups. \uf0b7 I noted irregularities in the management of Uganda Women Entrepreneurship program like failure to recover Ugx.98M from women groups. \uf0b7 I noted irregularities in the construction of latrines and classroom blocks projects"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "268", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "under the district management.", null], ["9", "Mpigi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed assessment of the strategic plan had not yet been done. \uf0b7 The district collected 100% of its budgeted local revenue and received 100% of the funds expected from treasury, 31.3% of funds expected from external sources were received, and 39.7% from other Government Transfers by year end. The district had unspent balances of UGX 1.32Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.0.95Bn for the year contrary to the budget execution circular \uf0b7 All the sampled 20 outputs were fully quantified of the sampled outputs, 12 (60%) were fully implemented, 5 (25%) were partially implemented, and 3 (15%) were not quantifies. \uf0b7 All the four quarterly reports were not submitted on time and I noted inconsistences in the performance reporting. \uf0b7 The district received UGX 225M for Covid-19 interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 35.8% of the district staff structure was not filled. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with to key departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Mpigi HCIV faced challenges in delivery of services due to lack of medical equipment, poor maintenance of available equipment, failure to record medical equipment in the register. \uf0b7 I noted Land encumbrances in the UgIFT construction (Wamatovu Secondary School) \uf0b7 I noted delays in accessing payroll for 15 newly recruited/ transferred staff, delayed payment of gratuity of Ugx.196M for 6 staff. \uf0b7 I noted Lack of access to the e-voucher payment system for the Agriculture Cluster Development Programme (ACDP) by the district staff."], ["10", "Mityana DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 20% of the sampled targets were fully achieved, 65% were partially achieved while 15% were not achieved at all. \uf0b7 The district collected 47.02% of its budgeted local revenue and received 99.6% of the funds expected from treasury, 80.2% received from other government units while 72.7% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.76Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.82M for the year contrary to the budget execution circular. \uf0b7 The 10 sampled outputs were fully quantified and Out of the 10 quantified out- puts, 5 (50%) were fully implemented, while 5 (50%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. \uf0b7 The district received UGX.248M for Covid 19 interventions and UGX 168 million was utilized. UGX 80M was unspent by the year end. I noted weakness of insufficiently quantified work plans in the management of the intervention. Items that were received in Kind were not valued. \uf0b7 There were weaknesses in the management of the districts fleet including; failure"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "under the district management.", null], ["9", "Mpigi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed assessment of the strategic plan had not yet been done. \uf0b7 The district collected 100% of its budgeted local revenue and received 100% of the funds expected from treasury, 31.3% of funds expected from external sources were received, and 39.7% from other Government Transfers by year end. The district had unspent balances of UGX 1.32Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.0.95Bn for the year contrary to the budget execution circular \uf0b7 All the sampled 20 outputs were fully quantified of the sampled outputs, 12 (60%) were fully implemented, 5 (25%) were partially implemented, and 3 (15%) were not quantifies. \uf0b7 All the four quarterly reports were not submitted on time and I noted inconsistences in the performance reporting. \uf0b7 The district received UGX 225M for Covid-19 interventions and UGX 165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 35.8% of the district staff structure was not filled. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with to key departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Mpigi HCIV faced challenges in delivery of services due to lack of medical equipment, poor maintenance of available equipment, failure to record medical equipment in the register. \uf0b7 I noted Land encumbrances in the UgIFT construction (Wamatovu Secondary School) \uf0b7 I noted delays in accessing payroll for 15 newly recruited/ transferred staff, delayed payment of gratuity of Ugx.196M for 6 staff. \uf0b7 I noted Lack of access to the e-voucher payment system for the Agriculture Cluster Development Programme (ACDP) by the district staff."], ["10", "Mityana DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 20% of the sampled targets were fully achieved, 65% were partially achieved while 15% were not achieved at all. \uf0b7 The district collected 47.02% of its budgeted local revenue and received 99.6% of the funds expected from treasury, 80.2% received from other government units while 72.7% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.76Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.82M for the year contrary to the budget execution circular. \uf0b7 The 10 sampled outputs were fully quantified and Out of the 10 quantified out- puts, 5 (50%) were fully implemented, while 5 (50%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted on time. \uf0b7 The district received UGX.248M for Covid 19 interventions and UGX 168 million was utilized. UGX 80M was unspent by the year end. I noted weakness of insufficiently quantified work plans in the management of the intervention. Items that were received in Kind were not valued. \uf0b7 There were weaknesses in the management of the districts fleet including; failure"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "269", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles and shortfall in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Mityana hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, Failure to properly maintain the medical equipment and Idle medical equipment \uf0b7 I noted partially or non-implemented works under URF under routine manual and routine mechanized maintenance. \uf0b7 I noted irregular change of ownership of Mityana District Community Radio. \uf0b7 I noted delays in accessing payroll for 26 newly recruited/transferred staff.", null], ["11", "Buvuma DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 58% were partially achieved while 4% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 102% of the funds expected from treasury 46% of funds expected from other government units were received while 71% of funds expected from external sources were received by year end. The district had unspent balances of UGX.12m which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX86.8m for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 7 (78%) were fully quantified while 2 (22%) were not quantified at all. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. No diversion/mischarges were noted during the year. \uf0b7 The District did not prepare annual monitoring plans neither were all quarterly monitoring reports timely prepared and submitted. Out of four quarterly reports, none (0%) were submitted on time. I noted no cases of inaccurate reporting of performance. \uf0b7 The District received UGX 165.8 million for Covid-19 interventions and all was utilized. \uf0b7 Items that were received in Kind were never valued but were taken on charge and there was evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPEs for health workers. \uf0b7 I noted receivables of Ugx.714M. \uf0b7 I noted unspent balances of Ugx.100M. \uf0b7 There were weaknesses in the management of the districts fleet including; lack of funding for vehicle acquisitions, failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy, un-updated Asset Management Module in the Financial Management system, inadequate vehicle allocation to key service centers and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buvuma Health Centre 1V faced challenges in delivery of services such as lack of sufficient medical equipment, poor maintenance of available equipment, lack of ambulance services, idle medical equipment, lack of emergency unit, inadequate maternity ward, lack of stable and reliable power supply, lack of a mortuary, insufficient general ward, insufficient and old infrastructure, lack of sufficient data on delivery of mothers, lack of capacity to meet required range of services for Health Centre 1V status and Low coverage of Health Centre 11s and HC111s \uf0b7 There were also delayed works under UGFIT particularly at Lwajje health center III. \uf0b7 I noted irregularities in physical planning like lack of physical development and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles and shortfall in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Mityana hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment, Failure to properly maintain the medical equipment and Idle medical equipment \uf0b7 I noted partially or non-implemented works under URF under routine manual and routine mechanized maintenance. \uf0b7 I noted irregular change of ownership of Mityana District Community Radio. \uf0b7 I noted delays in accessing payroll for 26 newly recruited/transferred staff.", null], ["11", "Buvuma DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 58% were partially achieved while 4% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 102% of the funds expected from treasury 46% of funds expected from other government units were received while 71% of funds expected from external sources were received by year end. The district had unspent balances of UGX.12m which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX86.8m for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 7 (78%) were fully quantified while 2 (22%) were not quantified at all. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. No diversion/mischarges were noted during the year. \uf0b7 The District did not prepare annual monitoring plans neither were all quarterly monitoring reports timely prepared and submitted. Out of four quarterly reports, none (0%) were submitted on time. I noted no cases of inaccurate reporting of performance. \uf0b7 The District received UGX 165.8 million for Covid-19 interventions and all was utilized. \uf0b7 Items that were received in Kind were never valued but were taken on charge and there was evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPEs for health workers. \uf0b7 I noted receivables of Ugx.714M. \uf0b7 I noted unspent balances of Ugx.100M. \uf0b7 There were weaknesses in the management of the districts fleet including; lack of funding for vehicle acquisitions, failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy, un-updated Asset Management Module in the Financial Management system, inadequate vehicle allocation to key service centers and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Buvuma Health Centre 1V faced challenges in delivery of services such as lack of sufficient medical equipment, poor maintenance of available equipment, lack of ambulance services, idle medical equipment, lack of emergency unit, inadequate maternity ward, lack of stable and reliable power supply, lack of a mortuary, insufficient general ward, insufficient and old infrastructure, lack of sufficient data on delivery of mothers, lack of capacity to meet required range of services for Health Centre 1V status and Low coverage of Health Centre 11s and HC111s \uf0b7 There were also delayed works under UGFIT particularly at Lwajje health center III. \uf0b7 I noted irregularities in physical planning like lack of physical development and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "270", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "detailed plans and failure to have a District Physical planning committee. \uf0b7 I noted low compliance with repayments Schedules for Youth Livelihood (YLP) as Ugx.364M is not yet repaid and Uganda Women Entrepreneurship Program(UWEP) Programs as Ugx.114M is yet to be repaid.", null], ["12", "Kira MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 52% of the sampled targets were fully achieved, 34% were partially achieved while 14% were not achieved at all. \uf0b7 The Municipal Council collected 43.5% of its budgeted local revenue and received 112% of the funds expected from treasury, 50.2% of funds expected from other government units while 100% of funds expected from external sources were all received by year end. The Municipal Council had unspent balances of UGX0.375 Bn which was sent back to treasury. \uf0b7 The Municipal Council had off-budget financing amounting to UGX.108M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 36 outputs 30 (83%) were fully quantified, 4 (11%) were insufficiently quantified while 2(6%) were not quantified at all. Out of the 30 quantified out-puts, 15 (50%) were fully implemented, while 8 (27%) were partially implemented while 7 (23%) outputs were not implemented at all. \uf0b7 The Municipal Council did not submit annual monitoring plans to MoFPED, NPA, and MoLG, neither were quarterly monitoring reports prepared and submitted to OPM, NPA and MoLG. Only two 2 (50%) quarterly reports to MoFPED were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted payables of Ugx.2.793Bn. \uf0b7 I noted receivables of Ugx.6.884Bn. \uf0b7 I noted a civil suite against the municipality for trespass on land. \uf0b7 The Municipal council did not receive any Covid-19 interventions. \uf0b7 There were weaknesses in the management of the municipal fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles to key departments, shortfalls in funds allocated for motor vehicle maintenance and noncompliance with the disposable conditions. \uf0b7 I noted delayed works at Kira health Centre III and un suitable site location for the construction of health center IV under UgIFT. \uf0b7 I noted challenges in garbage management like lack of approved garbage by laws, lack of a garbage management strategy and plan, failure to collect data on garbage collection, inadequate public awareness and sensitization, inadequate equipment and facilities, absence of protective wear and failure to operationalize landfill. \uf0b7 I noted irregularities in UPDP like the Municipal Council lacked approved physical development plans, absence of Physical planning committee and failure to have bye laws for building activities."], ["13", "Nansana MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that there was lack of proper targets in the Municipal Development Plan (DDP) II. Consequently, I could not assess the extent of achievement of the strategic plan. \uf0b7 The Municipal collected 45% of its budgeted local revenue and received 100% of the funds expected from treasury, 50% of funds expected from other government units were received while 27% of external sources were received by year end. The district had unspent balances of UGX. 2.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 21 outputs, 19 (90%) were fully quantified while 2 (10%) were not quantified at all. Out of the 19 quantified out-puts, 17 (90%) were fully implemented, 1 (5%) was partially implemented while 1 (5%) was not"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "detailed plans and failure to have a District Physical planning committee. \uf0b7 I noted low compliance with repayments Schedules for Youth Livelihood (YLP) as Ugx.364M is not yet repaid and Uganda Women Entrepreneurship Program(UWEP) Programs as Ugx.114M is yet to be repaid.", null], ["12", "Kira MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 52% of the sampled targets were fully achieved, 34% were partially achieved while 14% were not achieved at all. \uf0b7 The Municipal Council collected 43.5% of its budgeted local revenue and received 112% of the funds expected from treasury, 50.2% of funds expected from other government units while 100% of funds expected from external sources were all received by year end. The Municipal Council had unspent balances of UGX0.375 Bn which was sent back to treasury. \uf0b7 The Municipal Council had off-budget financing amounting to UGX.108M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 36 outputs 30 (83%) were fully quantified, 4 (11%) were insufficiently quantified while 2(6%) were not quantified at all. Out of the 30 quantified out-puts, 15 (50%) were fully implemented, while 8 (27%) were partially implemented while 7 (23%) outputs were not implemented at all. \uf0b7 The Municipal Council did not submit annual monitoring plans to MoFPED, NPA, and MoLG, neither were quarterly monitoring reports prepared and submitted to OPM, NPA and MoLG. Only two 2 (50%) quarterly reports to MoFPED were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted payables of Ugx.2.793Bn. \uf0b7 I noted receivables of Ugx.6.884Bn. \uf0b7 I noted a civil suite against the municipality for trespass on land. \uf0b7 The Municipal council did not receive any Covid-19 interventions. \uf0b7 There were weaknesses in the management of the municipal fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles to key departments, shortfalls in funds allocated for motor vehicle maintenance and noncompliance with the disposable conditions. \uf0b7 I noted delayed works at Kira health Centre III and un suitable site location for the construction of health center IV under UgIFT. \uf0b7 I noted challenges in garbage management like lack of approved garbage by laws, lack of a garbage management strategy and plan, failure to collect data on garbage collection, inadequate public awareness and sensitization, inadequate equipment and facilities, absence of protective wear and failure to operationalize landfill. \uf0b7 I noted irregularities in UPDP like the Municipal Council lacked approved physical development plans, absence of Physical planning committee and failure to have bye laws for building activities."], ["13", "Nansana MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that there was lack of proper targets in the Municipal Development Plan (DDP) II. Consequently, I could not assess the extent of achievement of the strategic plan. \uf0b7 The Municipal collected 45% of its budgeted local revenue and received 100% of the funds expected from treasury, 50% of funds expected from other government units were received while 27% of external sources were received by year end. The district had unspent balances of UGX. 2.9Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 21 outputs, 19 (90%) were fully quantified while 2 (10%) were not quantified at all. Out of the 19 quantified out-puts, 17 (90%) were fully implemented, 1 (5%) was partially implemented while 1 (5%) was not"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "271", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "implemented. \uf0b7 Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted disclosed receivables of Ugx.1.926Bn in the statement of financial position of the financial statements which had remained outstanding for some time. \uf0b7 I noted disclosed payables of Ugx.0.821Bn in the statement of financial positions of the financial statements which had remained outstanding for a long time which could lead to litigation. \uf0b7 65% of the municipal staff structure was not filled with key staff such as municipal engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; noncompliance with the government ban in the period under review, there was no evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a policy on Motor vehicle management and inadequate vehicle allocation to departments. \uf0b7 I noted that Buwambo Health Centre IV lacked adequate medical equipment, 6% of mothers referred to other health and a properly maintained ambulance. \uf0b7 I noted irregularities in garbage management for instances; inadequate public awareness and sensitization and inadequate equipment. \uf0b7 I noted irregularities in the implementation of UPDP for instances; lack of approved UPDP in various growth centers, the municipal received 97% of the expected funding and absence of a building committee. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to redistribute Ugx.86M, difficulties in implementing some youth group projects and failure to recover Ugx.457M. \uf0b7 I noted irregularities in the management of Uganda Women Entrepreneurship program like failure to redistribute and Ugx.138M to other women groups and failure to recover Ugx.303M \uf0b7 I noted irregularities in the management of inspected schools like; some schools were operating without licenses and in poor conditions. \uf0b7 I noted irregularities in the maintenance of various roads under the Road fund program.", null], ["14", "Makindye \u2013 Ssabagabo MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 72.4%of the sampled targets were fully achieved, 10.3% were partially achieved while 17.2% were not achieved at all. \uf0b7 The Municipality collected 54.9% of its budgeted local revenue and received 100% of the funds expected from treasury while 100% of funds were received from other government units by year end. The municipal had unspent balances of UGX.76.2m which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 15 outputs 13 (86.7%) were fully quantified, none were insufficiently quantified while 2 (13.3%) were not quantified at all. \uf0b7 Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted payables of Ugx.0.758Bn. \uf0b7 I noted receivables of Ugx.0.640Bn. \uf0b7 There were weaknesses in the management of the Municipal fleet including; short falls in funding vehicle acquisitions, or units were not adequately allocated vehicles, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy. \uf0b7 I noted that Ndejje H.C IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "implemented. \uf0b7 Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted disclosed receivables of Ugx.1.926Bn in the statement of financial position of the financial statements which had remained outstanding for some time. \uf0b7 I noted disclosed payables of Ugx.0.821Bn in the statement of financial positions of the financial statements which had remained outstanding for a long time which could lead to litigation. \uf0b7 65% of the municipal staff structure was not filled with key staff such as municipal engineer missing \uf0b7 There were weaknesses in the management of the districts fleet including; noncompliance with the government ban in the period under review, there was no evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a policy on Motor vehicle management and inadequate vehicle allocation to departments. \uf0b7 I noted that Buwambo Health Centre IV lacked adequate medical equipment, 6% of mothers referred to other health and a properly maintained ambulance. \uf0b7 I noted irregularities in garbage management for instances; inadequate public awareness and sensitization and inadequate equipment. \uf0b7 I noted irregularities in the implementation of UPDP for instances; lack of approved UPDP in various growth centers, the municipal received 97% of the expected funding and absence of a building committee. \uf0b7 I noted irregularities in the management of Youth Livelihood Program like failure to redistribute Ugx.86M, difficulties in implementing some youth group projects and failure to recover Ugx.457M. \uf0b7 I noted irregularities in the management of Uganda Women Entrepreneurship program like failure to redistribute and Ugx.138M to other women groups and failure to recover Ugx.303M \uf0b7 I noted irregularities in the management of inspected schools like; some schools were operating without licenses and in poor conditions. \uf0b7 I noted irregularities in the maintenance of various roads under the Road fund program.", null], ["14", "Makindye \u2013 Ssabagabo MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 72.4%of the sampled targets were fully achieved, 10.3% were partially achieved while 17.2% were not achieved at all. \uf0b7 The Municipality collected 54.9% of its budgeted local revenue and received 100% of the funds expected from treasury while 100% of funds were received from other government units by year end. The municipal had unspent balances of UGX.76.2m which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 15 outputs 13 (86.7%) were fully quantified, none were insufficiently quantified while 2 (13.3%) were not quantified at all. \uf0b7 Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted payables of Ugx.0.758Bn. \uf0b7 I noted receivables of Ugx.0.640Bn. \uf0b7 There were weaknesses in the management of the Municipal fleet including; short falls in funding vehicle acquisitions, or units were not adequately allocated vehicles, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy. \uf0b7 I noted that Ndejje H.C IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "272", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "failure to record donated equipment in the register, expired Health Units Management Committees, Inadequate staff accommodation, unfenced health facility and lack of sufficient data on delivery of mothers. \uf0b7 I noted delays in accessing payroll for 13 newly recruited/ transferred staff. \uf0b7 I noted failed alignment of the annual budget to the municipal development plan. \uf0b7 I noted absence of development permits in support of the ongoing physical developments. \uf0b7 I noted challenges in URF such as shortfall in funding and insufficient works on various roads.", null], ["15", "Mukono MC **Opinion** Unqualified", "\uf0b7 I noted that at the time of audit the assessment of the level of achievement of the strategic plan had not been done by the district. \uf0b7 The Municipal collected 88.6% of its budgeted local revenue and received 100% of the funds expected from treasury while 100% of funds expected from external sources and 93.6% from transfers from other government transfers were received by year end. The Municipal had unspent balances of UGX. 0.683Bn which was sent back to treasury. \uf0b7 All the 11 sampled outputs were fully quantified Out of the 11 out-puts, 5 (45%) were fully implemented, while 6 (55%) were partially implemented. \uf0b7 All the four (4) quarterly reports were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted payables of Ugx.64M. \uf0b7 There were weaknesses in the management of the districts fleet including; Unauthorised vehicle acquisition, vehicles were not recorded in the asset register, the recorded vehicles were not recorded in the format as prescribed by the Accountant General, absence of the reconciliation of these vehicles, not all vehicles were recorded in the GFMIS, absence of fleet management policy, inadequate vehicle maintenance financing and inadequate allocation of vehicles to key departments. \uf0b7 I noted that Mukono district hospital faced challenges in delivery of services such as inadequate medical equipment, idle equipment, poor maintenance of available equipment, 5% of mothers referred to other health units and delayed hand-over of the district hospital. \uf0b7 31.2% of the district staff structure was not filled. \uf0b7 I noted irregularities in garbage management like lack of by-laws, lack of garbage management strategy and plan, inadequate equipment. \uf0b7 I noted that the Municipal Council lacked an approved UPDP, plans to facilitate physical developments and underfunding of physical planning activities of Ugx.29M."], ["16", "Mityana MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 53.5% of the sampled targets were fully achieved, 34% were partially achieved while 12.5% were not achieved at all. \uf0b7 The district collected 74.2% of its budgeted local revenue and received 100% of the funds expected from treasury, 73.13% from other government units while no funds from external sources were received by year end. The Municipality had unspent balances of UGX.252M which was sent back to treasury. \uf0b7 The 7 sampled outputs were fully quantified and Out of the 7 quantified out-puts, 5 (71.4%) were fully implemented, while 2 (28.6%) were partially implemented. \uf0b7 Out of four quarterly reports, only 1 (25 %) was submitted on time. \uf0b7 There were weaknesses in the management of the Municipality fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Mityana Municipality had garbage management weakness such as"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "failure to record donated equipment in the register, expired Health Units Management Committees, Inadequate staff accommodation, unfenced health facility and lack of sufficient data on delivery of mothers. \uf0b7 I noted delays in accessing payroll for 13 newly recruited/ transferred staff. \uf0b7 I noted failed alignment of the annual budget to the municipal development plan. \uf0b7 I noted absence of development permits in support of the ongoing physical developments. \uf0b7 I noted challenges in URF such as shortfall in funding and insufficient works on various roads.", null], ["15", "Mukono MC **Opinion** Unqualified", "\uf0b7 I noted that at the time of audit the assessment of the level of achievement of the strategic plan had not been done by the district. \uf0b7 The Municipal collected 88.6% of its budgeted local revenue and received 100% of the funds expected from treasury while 100% of funds expected from external sources and 93.6% from transfers from other government transfers were received by year end. The Municipal had unspent balances of UGX. 0.683Bn which was sent back to treasury. \uf0b7 All the 11 sampled outputs were fully quantified Out of the 11 out-puts, 5 (45%) were fully implemented, while 6 (55%) were partially implemented. \uf0b7 All the four (4) quarterly reports were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted payables of Ugx.64M. \uf0b7 There were weaknesses in the management of the districts fleet including; Unauthorised vehicle acquisition, vehicles were not recorded in the asset register, the recorded vehicles were not recorded in the format as prescribed by the Accountant General, absence of the reconciliation of these vehicles, not all vehicles were recorded in the GFMIS, absence of fleet management policy, inadequate vehicle maintenance financing and inadequate allocation of vehicles to key departments. \uf0b7 I noted that Mukono district hospital faced challenges in delivery of services such as inadequate medical equipment, idle equipment, poor maintenance of available equipment, 5% of mothers referred to other health units and delayed hand-over of the district hospital. \uf0b7 31.2% of the district staff structure was not filled. \uf0b7 I noted irregularities in garbage management like lack of by-laws, lack of garbage management strategy and plan, inadequate equipment. \uf0b7 I noted that the Municipal Council lacked an approved UPDP, plans to facilitate physical developments and underfunding of physical planning activities of Ugx.29M."], ["16", "Mityana MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 53.5% of the sampled targets were fully achieved, 34% were partially achieved while 12.5% were not achieved at all. \uf0b7 The district collected 74.2% of its budgeted local revenue and received 100% of the funds expected from treasury, 73.13% from other government units while no funds from external sources were received by year end. The Municipality had unspent balances of UGX.252M which was sent back to treasury. \uf0b7 The 7 sampled outputs were fully quantified and Out of the 7 quantified out-puts, 5 (71.4%) were fully implemented, while 2 (28.6%) were partially implemented. \uf0b7 Out of four quarterly reports, only 1 (25 %) was submitted on time. \uf0b7 There were weaknesses in the management of the Municipality fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Mityana Municipality had garbage management weakness such as"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "273", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "lack of garbage Management by-laws, non-maintenance of data and records on garbage, lack of functional garbage equipment, lack of protective wear \uf0b7 I noted that the Municipality did not have approved UPDP and detailed plans and faced funding shortfalls in the physical development plan activities. \uf0b7 I noted challenges in URF such as shortfall in funding, delayed works and deteriorating sections of kunywa Tumbu-Nakaseeta road.", null], ["17", "Entebbe MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 65.3% of the sampled targets were fully achieved, 5% were partially achieved while 29.5% were not achieved at all. \uf0b7 The Municipality collected 57% of its budgeted local revenue and received 75% of the funds expected from treasury, received 89% from other government units while 34.3% of funds expected from external sources were received by year end. The Municipality had unspent balances of UGX 5.6Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 7 outputs 3 (43%) were fully quantified, 2 (28.5%) were insufficiently quantified while 2 (28.5%) were not quantified at all. All the 3 quantified out-puts were fully implemented. \uf0b7 Out of four quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the municipality\u2019s fleet including; absence of fleet management policy and vehicle log books, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that the Municipality lacked sufficient equipment, facilities and a composite site for garbage collection and disposal. \uf0b7 I noted that the municipality lacked an approved urban physical development plan and building committee. \uf0b7 The Municipality collected 63% of its budgeted USMID-(MISG) funds expected. \uf0b7 I noted irregularities in the management of council property for instance council buildings with asbestos roofs, absence of land titles on some council land and non-functional security lights."], ["18", "Entebbe RRH **Opinion** Unqualified", "\uf0b7 I noted that Entebbe Regional Referral Hospital does not have an approved Strategic Plan to enable me review of implementation of the strategic plan and achievement of strategic objectives. \uf0b7 The Regional Referral Hospital collected 49% of its budgeted local revenue and received 96% of the funds expected from treasury. No funds were either expected or received from external sources. The Referral Hospital had no unspent balances. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 5 outputs 5 (100%) were fully quantified. Out of the 5 quantified out-puts, 4 (80%) were fully implemented, while 1 (20%) was partially implemented. No diversion/mischarges were noted during the year. \uf0b7 The Referral Hospital did not prepare annual monitoring plans neither were all quarterly monitoring reports timely prepared and submitted. Out of four quarterly reports, 3 (75%) were submitted on time. \uf0b7 The Referral Hospital received UGX 308.6 million for Covid-19 interventions and all was utilized. Items that were received in Kind were never valued but were taken on charge and there was evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPEs for health workers and inadequate supply of oxygen cylinders for covid-19 patients. \uf0b7 I noted payables of Ugx.597M. \uf0b7 74% of the Referral Hospital staff structure was not filled with key staff such as"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "lack of garbage Management by-laws, non-maintenance of data and records on garbage, lack of functional garbage equipment, lack of protective wear \uf0b7 I noted that the Municipality did not have approved UPDP and detailed plans and faced funding shortfalls in the physical development plan activities. \uf0b7 I noted challenges in URF such as shortfall in funding, delayed works and deteriorating sections of kunywa Tumbu-Nakaseeta road.", null], ["17", "Entebbe MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 65.3% of the sampled targets were fully achieved, 5% were partially achieved while 29.5% were not achieved at all. \uf0b7 The Municipality collected 57% of its budgeted local revenue and received 75% of the funds expected from treasury, received 89% from other government units while 34.3% of funds expected from external sources were received by year end. The Municipality had unspent balances of UGX 5.6Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 7 outputs 3 (43%) were fully quantified, 2 (28.5%) were insufficiently quantified while 2 (28.5%) were not quantified at all. All the 3 quantified out-puts were fully implemented. \uf0b7 Out of four quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the municipality\u2019s fleet including; absence of fleet management policy and vehicle log books, shortfalls in funds allocated for motor vehicle maintenance and non-compliance with disposal conditions. \uf0b7 I noted that the Municipality lacked sufficient equipment, facilities and a composite site for garbage collection and disposal. \uf0b7 I noted that the municipality lacked an approved urban physical development plan and building committee. \uf0b7 The Municipality collected 63% of its budgeted USMID-(MISG) funds expected. \uf0b7 I noted irregularities in the management of council property for instance council buildings with asbestos roofs, absence of land titles on some council land and non-functional security lights."], ["18", "Entebbe RRH **Opinion** Unqualified", "\uf0b7 I noted that Entebbe Regional Referral Hospital does not have an approved Strategic Plan to enable me review of implementation of the strategic plan and achievement of strategic objectives. \uf0b7 The Regional Referral Hospital collected 49% of its budgeted local revenue and received 96% of the funds expected from treasury. No funds were either expected or received from external sources. The Referral Hospital had no unspent balances. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 5 outputs 5 (100%) were fully quantified. Out of the 5 quantified out-puts, 4 (80%) were fully implemented, while 1 (20%) was partially implemented. No diversion/mischarges were noted during the year. \uf0b7 The Referral Hospital did not prepare annual monitoring plans neither were all quarterly monitoring reports timely prepared and submitted. Out of four quarterly reports, 3 (75%) were submitted on time. \uf0b7 The Referral Hospital received UGX 308.6 million for Covid-19 interventions and all was utilized. Items that were received in Kind were never valued but were taken on charge and there was evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPEs for health workers and inadequate supply of oxygen cylinders for covid-19 patients. \uf0b7 I noted payables of Ugx.597M. \uf0b7 74% of the Referral Hospital staff structure was not filled with key staff such as"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "274", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Hospital Director and the board. \uf0b7 There were weaknesses in the management of the Referral Hospital fleet including; lack of funding vehicle acquisitions, failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy, un-updated Asset Management Module in the Financial Management system, inadequate vehicle allocation to key service centers and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Entebbe Regional Referral Hospital faced challenges in delivery of services such as lack of sufficient medical equipment, insufficient and old infrastructure, inadequate capacity to meet required range of services for Regional Referral Hospital and lack of sufficient data on delivery of mothers.", null], ["", "**MASAKA BRANCH**", ""], ["1", "Kalangala DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 24% of the sampled targets were fully achieved, 62% were partially achieved while 14% were not achieved at all. \uf0b7 The district collected 43% of its budgeted local revenue and received 101% of the funds expected from treasury, 32% of funds from other government units while 62% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.016Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 37 outputs 21 (57%) were fully quantified, while 16 (43%) were not quantified at all. Out of the 21 quantified out-puts, 6 (29%) were fully implemented, 9 (43%) were partially implemented while 6 (29) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.165M for Covid interventions and UGX.165M was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 36% of the district staff structure was not filled with key staff such as District Agricultural Officer. \uf0b7 There were weaknesses in the management of the Districts fleet including; failure to maintain fuel registers, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, absence of annual motor vehicle inspections, inadequate allocation of vehicles and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kalangala and Bukasa health center IVs faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Kachanga seed schools and Bubeke health center III."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Hospital Director and the board. \uf0b7 There were weaknesses in the management of the Referral Hospital fleet including; lack of funding vehicle acquisitions, failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy, un-updated Asset Management Module in the Financial Management system, inadequate vehicle allocation to key service centers and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Entebbe Regional Referral Hospital faced challenges in delivery of services such as lack of sufficient medical equipment, insufficient and old infrastructure, inadequate capacity to meet required range of services for Regional Referral Hospital and lack of sufficient data on delivery of mothers.", null], ["", "**MASAKA BRANCH**", ""], ["1", "Kalangala DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 24% of the sampled targets were fully achieved, 62% were partially achieved while 14% were not achieved at all. \uf0b7 The district collected 43% of its budgeted local revenue and received 101% of the funds expected from treasury, 32% of funds from other government units while 62% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.016Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 37 outputs 21 (57%) were fully quantified, while 16 (43%) were not quantified at all. Out of the 21 quantified out-puts, 6 (29%) were fully implemented, 9 (43%) were partially implemented while 6 (29) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.165M for Covid interventions and UGX.165M was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 36% of the district staff structure was not filled with key staff such as District Agricultural Officer. \uf0b7 There were weaknesses in the management of the Districts fleet including; failure to maintain fuel registers, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, absence of annual motor vehicle inspections, inadequate allocation of vehicles and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kalangala and Bukasa health center IVs faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Kachanga seed schools and Bubeke health center III."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Hospital Director and the board. \uf0b7 There were weaknesses in the management of the Referral Hospital fleet including; lack of funding vehicle acquisitions, failure to record vehicles in the format prescribed by Accountant general, absence of fleet management policy, un-updated Asset Management Module in the Financial Management system, inadequate vehicle allocation to key service centers and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Entebbe Regional Referral Hospital faced challenges in delivery of services such as lack of sufficient medical equipment, insufficient and old infrastructure, inadequate capacity to meet required range of services for Regional Referral Hospital and lack of sufficient data on delivery of mothers.", null], ["", "**MASAKA BRANCH**", ""], ["1", "Kalangala DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 24% of the sampled targets were fully achieved, 62% were partially achieved while 14% were not achieved at all. \uf0b7 The district collected 43% of its budgeted local revenue and received 101% of the funds expected from treasury, 32% of funds from other government units while 62% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.016Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 37 outputs 21 (57%) were fully quantified, while 16 (43%) were not quantified at all. Out of the 21 quantified out-puts, 6 (29%) were fully implemented, 9 (43%) were partially implemented while 6 (29) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.165M for Covid interventions and UGX.165M was utilized. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 36% of the district staff structure was not filled with key staff such as District Agricultural Officer. \uf0b7 There were weaknesses in the management of the Districts fleet including; failure to maintain fuel registers, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, absence of annual motor vehicle inspections, inadequate allocation of vehicles and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kalangala and Bukasa health center IVs faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Kachanga seed schools and Bubeke health center III."], ["2", "Mubende DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 20% of the sampled targets were fully achieved, 73.3% were partially achieved while 6.7% were not achieved at all. \uf0b7 The district collected 81.2% of its budgeted local revenue and received 99.5% of the funds expected from treasury, 44% of funds expected from other government units while 49.3% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.786Bn which was sent back to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "275", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "treasury. \uf0b7 The district had off-budget financing amounting to UGX.60M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 26 outputs 14 (54%) were fully quantified while 12 (46%) were not quantified at all. Out of the 14 quantified out-puts, 8 (57.1%) were fully implemented, 4 (28.6%) were partially implemented while 2 (14.3%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all the four 4 (100%) were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and no evidence of vehicle inspection and reconciliation done. \uf0b7 Under the UgIFT program; there were delayed works at Butologo and Butawata HC IIIs. \uf0b7 There were weaknesses in the management of URF like; underfunding with 13.6% funding shortfall and irregular transfer of district URF funds to sub counties of Ugx.363M. \uf0b7 I noted irregularities in water use and production like failure to align district water program to the development plan, non-functional water sources and incomplete works at Kalonga piped water system. \uf0b7 I noted alteration of requirements in the soliciting documents by the evaluation committee contrary to the procurement regulations.", null], ["3", "Sembabule DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 81% of the sampled targets were fully achieved, 12% were partially achieved while 7% were not achieved at all. \uf0b7 The district collected 46.1% of its budgeted local revenue and received 100.6% of the funds expected from treasury, 78.3% of funds expected from other government units while 25% of funds expected from external sources were received by year end. The district had unspent balances of UGX.1.2Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.100M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 16 outputs 11 (69%) were fully quantified while 5 (31%) were not quantified at all. Out of the 11 quantified out-puts, 9 (82%) were fully implemented, while 2 (8%) were partially implemented. \uf0b7 Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX.265M for Covid interventions and UGX.164million was utilized. I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset registers and in the format prescribed by Accountant general. \uf0b7 I noted that Ntusi and Sembabule health centre IV faced challenges in delivery of services such; as lack of adequate medical equipment and 4.6% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Busheka HC II & HC III and Lwebitakuli seed school. \uf0b7 I noted irregularities in the management of URF like funding of only 76% of the budget and periodic maintenance of various roads."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "treasury. \uf0b7 The district had off-budget financing amounting to UGX.60M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 26 outputs 14 (54%) were fully quantified while 12 (46%) were not quantified at all. Out of the 14 quantified out-puts, 8 (57.1%) were fully implemented, 4 (28.6%) were partially implemented while 2 (14.3%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all the four 4 (100%) were not submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and no evidence of vehicle inspection and reconciliation done. \uf0b7 Under the UgIFT program; there were delayed works at Butologo and Butawata HC IIIs. \uf0b7 There were weaknesses in the management of URF like; underfunding with 13.6% funding shortfall and irregular transfer of district URF funds to sub counties of Ugx.363M. \uf0b7 I noted irregularities in water use and production like failure to align district water program to the development plan, non-functional water sources and incomplete works at Kalonga piped water system. \uf0b7 I noted alteration of requirements in the soliciting documents by the evaluation committee contrary to the procurement regulations.", null], ["3", "Sembabule DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 81% of the sampled targets were fully achieved, 12% were partially achieved while 7% were not achieved at all. \uf0b7 The district collected 46.1% of its budgeted local revenue and received 100.6% of the funds expected from treasury, 78.3% of funds expected from other government units while 25% of funds expected from external sources were received by year end. The district had unspent balances of UGX.1.2Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.100M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 16 outputs 11 (69%) were fully quantified while 5 (31%) were not quantified at all. Out of the 11 quantified out-puts, 9 (82%) were fully implemented, while 2 (8%) were partially implemented. \uf0b7 Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received UGX.265M for Covid interventions and UGX.164million was utilized. I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset registers and in the format prescribed by Accountant general. \uf0b7 I noted that Ntusi and Sembabule health centre IV faced challenges in delivery of services such; as lack of adequate medical equipment and 4.6% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Busheka HC II & HC III and Lwebitakuli seed school. \uf0b7 I noted irregularities in the management of URF like funding of only 76% of the budget and periodic maintenance of various roads."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "276", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["4", "Lwengo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the strategic plan 2015-2020 revealed that 20% of the sampled targets were fully achieved, 20% were partially achieved while 60% were not achieved at all. \uf0b7 The district collected 29% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 23% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.025Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 46 outputs 15 (33%) were fully quantified, 20 (43%) were insufficiently quantified while 11 (24%) were not quantified at all. Out of the 15 quantified out-puts, 12 (75%) were fully implemented, while 1 (10%) was partially implemented and 2 (15%) were not implemented. \uf0b7 The district received UGX.167M for Covid interventions and UGX.165million was utilized. UGX.1M was utilized at source contrary to the Law. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including absence of fleet management policy, failure to maintain proper vehicle log books, absence of annual motor vehicle inspections, allocation of vehicles with engine capacities beyond staff entitlements, failure to repair motor vehicles, lack of service analysis records, lack of a disposal plan and failure to dispose motor vehicles beyond the recommended 5 years. \uf0b7 I noted that Kyazanga, Lwengo and Kiwangala Health Centres IVs faced challenges in delivery of services due to lack of adequate medical equipment and idle equipment. \uf0b7 There were also delayed works under UGFIT particularly at Mbirizi seed schools and Kakoma health center III."], ["5", "Bukomansimbi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 67% of the sampled targets were fully achieved, 6% were partially achieved while 27% were not achieved at all. \uf0b7 The district collected 106% of its budgeted local revenue and received 100% of the funds expected from treasury, 45% of funds expected from other government units while 61.6% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.228Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. thirteen (13) outputs with a total expenditure of UGX.2.35Bn were fully quantified; two outputs (2) with total expenditure of UGX.0.96Bn were insufficiently quantified. All the 13 quantified outputs were fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were not submitted on time. \uf0b7 Items that were received in Kind were not valued, not taken on charge and no evidence of quality checks before distribution and poor communication of donations received. \uf0b7 I noted that the current office building under construction still is being occupied used as an office which is against the public health rules \uf0b7 There were weaknesses in the management of the district fleet including; absence of fleet management policy and inadequate funding of vehicle maintenance. \uf0b7 I noted that Butenga Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, failure to properly maintain medical equipment, 20% of the mothers referred to other health units and delays in the procurement of an ambulance \uf0b7 Under the UgIFT program; there were delayed works at Bukango seed school and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["4", "Lwengo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the strategic plan 2015-2020 revealed that 20% of the sampled targets were fully achieved, 20% were partially achieved while 60% were not achieved at all. \uf0b7 The district collected 29% of its budgeted local revenue and received 99.7% of the funds expected from treasury while 23% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.025Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 46 outputs 15 (33%) were fully quantified, 20 (43%) were insufficiently quantified while 11 (24%) were not quantified at all. Out of the 15 quantified out-puts, 12 (75%) were fully implemented, while 1 (10%) was partially implemented and 2 (15%) were not implemented. \uf0b7 The district received UGX.167M for Covid interventions and UGX.165million was utilized. UGX.1M was utilized at source contrary to the Law. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including absence of fleet management policy, failure to maintain proper vehicle log books, absence of annual motor vehicle inspections, allocation of vehicles with engine capacities beyond staff entitlements, failure to repair motor vehicles, lack of service analysis records, lack of a disposal plan and failure to dispose motor vehicles beyond the recommended 5 years. \uf0b7 I noted that Kyazanga, Lwengo and Kiwangala Health Centres IVs faced challenges in delivery of services due to lack of adequate medical equipment and idle equipment. \uf0b7 There were also delayed works under UGFIT particularly at Mbirizi seed schools and Kakoma health center III."], ["5", "Bukomansimbi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 67% of the sampled targets were fully achieved, 6% were partially achieved while 27% were not achieved at all. \uf0b7 The district collected 106% of its budgeted local revenue and received 100% of the funds expected from treasury, 45% of funds expected from other government units while 61.6% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.228Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. thirteen (13) outputs with a total expenditure of UGX.2.35Bn were fully quantified; two outputs (2) with total expenditure of UGX.0.96Bn were insufficiently quantified. All the 13 quantified outputs were fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were not submitted on time. \uf0b7 Items that were received in Kind were not valued, not taken on charge and no evidence of quality checks before distribution and poor communication of donations received. \uf0b7 I noted that the current office building under construction still is being occupied used as an office which is against the public health rules \uf0b7 There were weaknesses in the management of the district fleet including; absence of fleet management policy and inadequate funding of vehicle maintenance. \uf0b7 I noted that Butenga Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, failure to properly maintain medical equipment, 20% of the mothers referred to other health units and delays in the procurement of an ambulance \uf0b7 Under the UgIFT program; there were delayed works at Bukango seed school and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "277", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "lack of a land ownership title at the same school. \uf0b7 There were weaknesses in the management of URF like; underfunding with 24% funding shortfall and irregularities in the various road works under the fund. \uf0b7 I noted irregularities in water use and production like underutilization of funds of Ugx.5M and non-functional water sources.", null], ["6", "Kyotera DLG **Opinion** Unqualified", "\uf0b7 The district collected 36.7% of its budgeted local revenue and received 99.8% of the funds expected from treasury, 60.6% of funds expected from other government units while 166% of funds expected from external sources were received by year end. The district had unspent balances of UGX.55M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 17 outputs 11 (64%) were fully quantified, none were insufficiently quantified while 6 (36%) were not quantified at all. Out of the 11 quantified out-puts, 6 (54%) were fully implemented, 1(18%) were partially implemented while 4 (36%) were not implemented at all by the time of the audit. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 (100%) quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles to key departments, no evidence of regular motor vehicle inspection and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kyotera District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, failure to record donated equipment in the asset register, failure to properly maintain medical equipment and 0.8% of the mothers referred to other health units. \uf0b7 There were weaknesses in the management of URF like; underfunding with 21% funding shortfall and irregularities in the various road works under the fund. \uf0b7 I noted irregularities in water use and production like non-functional water sources and inadequate assessment of the location of water sources."], ["7", "Gomba DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 14.3% of the sampled targets were fully achieved, 7.1% were partially achieved while 78.6% were not achieved at all. \uf0b7 The district collected 51.7% of its budgeted local revenue and received 99.5% of the funds expected from treasury, 80% of funds expected from other government units while 32.5% of funds expected from external sources were received by year end. The district had unspent balances of UGX.1.1Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs 15 (72%) were fully quantified while 3 (18%) were not quantified at all. Out of the 15 quantified out-puts, 12 were fully implemented, 1 was partially implemented and 2 were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all the 3 (75%) were not submitted on time. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy, inadequate allocation of vehicles to departments and inadequate funding of vehicle maintenance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "lack of a land ownership title at the same school. \uf0b7 There were weaknesses in the management of URF like; underfunding with 24% funding shortfall and irregularities in the various road works under the fund. \uf0b7 I noted irregularities in water use and production like underutilization of funds of Ugx.5M and non-functional water sources.", null], ["6", "Kyotera DLG **Opinion** Unqualified", "\uf0b7 The district collected 36.7% of its budgeted local revenue and received 99.8% of the funds expected from treasury, 60.6% of funds expected from other government units while 166% of funds expected from external sources were received by year end. The district had unspent balances of UGX.55M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 17 outputs 11 (64%) were fully quantified, none were insufficiently quantified while 6 (36%) were not quantified at all. Out of the 11 quantified out-puts, 6 (54%) were fully implemented, 1(18%) were partially implemented while 4 (36%) were not implemented at all by the time of the audit. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 (100%) quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles to key departments, no evidence of regular motor vehicle inspection and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kyotera District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, failure to record donated equipment in the asset register, failure to properly maintain medical equipment and 0.8% of the mothers referred to other health units. \uf0b7 There were weaknesses in the management of URF like; underfunding with 21% funding shortfall and irregularities in the various road works under the fund. \uf0b7 I noted irregularities in water use and production like non-functional water sources and inadequate assessment of the location of water sources."], ["7", "Gomba DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 14.3% of the sampled targets were fully achieved, 7.1% were partially achieved while 78.6% were not achieved at all. \uf0b7 The district collected 51.7% of its budgeted local revenue and received 99.5% of the funds expected from treasury, 80% of funds expected from other government units while 32.5% of funds expected from external sources were received by year end. The district had unspent balances of UGX.1.1Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs 15 (72%) were fully quantified while 3 (18%) were not quantified at all. Out of the 15 quantified out-puts, 12 were fully implemented, 1 was partially implemented and 2 were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all the 3 (75%) were not submitted on time. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy, inadequate allocation of vehicles to departments and inadequate funding of vehicle maintenance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "278", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that Maddu Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, 15.3% of the mothers referred to other health units, lack of an ambulance and dilapidated buildings and general infrastructure. \uf0b7 Under the UgIFT program; there were works at Kyayi seed school lacking enough land for playground. \uf0b7 There were weaknesses in the management of URF like; underfunding with 22% funding shortfall and irregularities in the various road works under the fund. \uf0b7 I noted nonfunctional water sources under the water for use and production department.", null], ["8", "Masaka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 45% of the sampled targets were fully achieved, 27% were partially achieved while 27% were not achieved at all. \uf0b7 The district collected 58% of its budgeted local revenue and received 98% of the funds expected from treasury, 51% of funds expected from other government units while 21% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.113Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 1 (7%) was fully quantified while 12 (93%) were not quantified at all. The 1 quantified out-puts was fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 The district received UGX.205M for Covid interventions and UGX.165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently approved work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 61% of the district staff structure was not filled with key staff. \uf0b7 There were weaknesses in the management of the district fleet including; absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance \uf0b7 I noted that Kiyumba and Kyanamukaka Health Centre IVs\u2019 faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, non-functional medical equipment, failure to properly maintain medical equipment and 11% of the mothers referred to other health units at Kyanamukaka health centre IV. \uf0b7 Under the UgIFT program; there were delayed works at Bukakata Seed School."], ["9", "Masaka MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22.2% of the sampled targets were fully achieved, 77.8% were partially achieved while none were not achieved at all \uf0b7 The council collected 49% of its budgeted local revenue and received 110% of the funds expected from treasury while 99% of funds expected from other government units by year end. The council had unspent balances of UGX.2.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 7 outputs 3 (43%) were fully quantified and 4 (57%) were not quantified at all. Out of the 3 quantified out-puts, none were fully implemented, while 3 (100%) were partially implemented. \uf0b7 The council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that Maddu Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, 15.3% of the mothers referred to other health units, lack of an ambulance and dilapidated buildings and general infrastructure. \uf0b7 Under the UgIFT program; there were works at Kyayi seed school lacking enough land for playground. \uf0b7 There were weaknesses in the management of URF like; underfunding with 22% funding shortfall and irregularities in the various road works under the fund. \uf0b7 I noted nonfunctional water sources under the water for use and production department.", null], ["8", "Masaka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 45% of the sampled targets were fully achieved, 27% were partially achieved while 27% were not achieved at all. \uf0b7 The district collected 58% of its budgeted local revenue and received 98% of the funds expected from treasury, 51% of funds expected from other government units while 21% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.113Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 1 (7%) was fully quantified while 12 (93%) were not quantified at all. The 1 quantified out-puts was fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 The district received UGX.205M for Covid interventions and UGX.165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently approved work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 61% of the district staff structure was not filled with key staff. \uf0b7 There were weaknesses in the management of the district fleet including; absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance \uf0b7 I noted that Kiyumba and Kyanamukaka Health Centre IVs\u2019 faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, non-functional medical equipment, failure to properly maintain medical equipment and 11% of the mothers referred to other health units at Kyanamukaka health centre IV. \uf0b7 Under the UgIFT program; there were delayed works at Bukakata Seed School."], ["9", "Masaka MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22.2% of the sampled targets were fully achieved, 77.8% were partially achieved while none were not achieved at all \uf0b7 The council collected 49% of its budgeted local revenue and received 110% of the funds expected from treasury while 99% of funds expected from other government units by year end. The council had unspent balances of UGX.2.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 7 outputs 3 (43%) were fully quantified and 4 (57%) were not quantified at all. Out of the 3 quantified out-puts, none were fully implemented, while 3 (100%) were partially implemented. \uf0b7 The council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that Maddu Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, 15.3% of the mothers referred to other health units, lack of an ambulance and dilapidated buildings and general infrastructure. \uf0b7 Under the UgIFT program; there were works at Kyayi seed school lacking enough land for playground. \uf0b7 There were weaknesses in the management of URF like; underfunding with 22% funding shortfall and irregularities in the various road works under the fund. \uf0b7 I noted nonfunctional water sources under the water for use and production department.", null], ["8", "Masaka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 45% of the sampled targets were fully achieved, 27% were partially achieved while 27% were not achieved at all. \uf0b7 The district collected 58% of its budgeted local revenue and received 98% of the funds expected from treasury, 51% of funds expected from other government units while 21% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.113Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 1 (7%) was fully quantified while 12 (93%) were not quantified at all. The 1 quantified out-puts was fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 The district received UGX.205M for Covid interventions and UGX.165million was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently approved work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 61% of the district staff structure was not filled with key staff. \uf0b7 There were weaknesses in the management of the district fleet including; absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance \uf0b7 I noted that Kiyumba and Kyanamukaka Health Centre IVs\u2019 faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, non-functional medical equipment, failure to properly maintain medical equipment and 11% of the mothers referred to other health units at Kyanamukaka health centre IV. \uf0b7 Under the UgIFT program; there were delayed works at Bukakata Seed School."], ["9", "Masaka MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22.2% of the sampled targets were fully achieved, 77.8% were partially achieved while none were not achieved at all \uf0b7 The council collected 49% of its budgeted local revenue and received 110% of the funds expected from treasury while 99% of funds expected from other government units by year end. The council had unspent balances of UGX.2.2Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 7 outputs 3 (43%) were fully quantified and 4 (57%) were not quantified at all. Out of the 3 quantified out-puts, none were fully implemented, while 3 (100%) were partially implemented. \uf0b7 The council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "279", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "for all the four quarters were also submitted beyond deadlines. \uf0b7 I noted undisclosed bank account in the names of Masaka Municipal Council in stabic bank. \uf0b7 There were weaknesses in the management of the council fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and vehicle log books and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted irregularities in garbage management like inadequate funding, inadequate public awareness and sensitization, lack of protective wear and inadequate equipment for the Municipality. \uf0b7 I noted that the municipality lacked an approved urban physical development plan, inadequate funding of the physical planning section, and unauthorized alterations of physical development pans and lack of physical development permits. \uf0b7 I noted irregularities in the management of taxi park and council abattoir.", null], ["10", "Kassanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the strategic plan 2015-2020 revealed that 3% of the sampled targets were fully achieved, 29% were partially achieved while 68% were not achieved at all. \uf0b7 The district collected 68% of its budgeted local revenue and received 100% of the funds expected from treasury while 96.2% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.095Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs, 9 (43%) were fully quantified while 12 (57%) were not quantified at all. Out of the 9 quantified out-puts, 3 were fully implemented, 4 were partially implemented and 2 were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received and utilized UGX.165M for Covid interventions. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to maintain fuel registers, absence of annual motor vehicle inspections, lack of motor vehicle service records. \uf0b7 I noted that Kassanda and Kiganda Health centre IV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment. \uf0b7 There were also delayed works under UgIFT particularly at Kikandwa and Buseregenyu health center III."], ["11", "Rakai DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 15% of the sampled targets were fully achieved while 75% were not achieved at all. \uf0b7 The district collected 81.3% of its budgeted local revenue and received 100% of the funds expected from treasury, 66.6% of funds expected from other government units while 55% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.298Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 12 (63%) were fully quantified while 7 (37%) were not quantified at all. Out of the 12 quantified out-puts, 10 (83%) were fully implemented, 1 (8.5%) was partially implemented while 1 (8.5%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "for all the four quarters were also submitted beyond deadlines. \uf0b7 I noted undisclosed bank account in the names of Masaka Municipal Council in stabic bank. \uf0b7 There were weaknesses in the management of the council fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and vehicle log books and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted irregularities in garbage management like inadequate funding, inadequate public awareness and sensitization, lack of protective wear and inadequate equipment for the Municipality. \uf0b7 I noted that the municipality lacked an approved urban physical development plan, inadequate funding of the physical planning section, and unauthorized alterations of physical development pans and lack of physical development permits. \uf0b7 I noted irregularities in the management of taxi park and council abattoir.", null], ["10", "Kassanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the strategic plan 2015-2020 revealed that 3% of the sampled targets were fully achieved, 29% were partially achieved while 68% were not achieved at all. \uf0b7 The district collected 68% of its budgeted local revenue and received 100% of the funds expected from treasury while 96.2% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.095Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs, 9 (43%) were fully quantified while 12 (57%) were not quantified at all. Out of the 9 quantified out-puts, 3 were fully implemented, 4 were partially implemented and 2 were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received and utilized UGX.165M for Covid interventions. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to maintain fuel registers, absence of annual motor vehicle inspections, lack of motor vehicle service records. \uf0b7 I noted that Kassanda and Kiganda Health centre IV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment. \uf0b7 There were also delayed works under UgIFT particularly at Kikandwa and Buseregenyu health center III."], ["11", "Rakai DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 15% of the sampled targets were fully achieved while 75% were not achieved at all. \uf0b7 The district collected 81.3% of its budgeted local revenue and received 100% of the funds expected from treasury, 66.6% of funds expected from other government units while 55% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.298Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 12 (63%) were fully quantified while 7 (37%) were not quantified at all. Out of the 12 quantified out-puts, 10 (83%) were fully implemented, 1 (8.5%) was partially implemented while 1 (8.5%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "for all the four quarters were also submitted beyond deadlines. \uf0b7 I noted undisclosed bank account in the names of Masaka Municipal Council in stabic bank. \uf0b7 There were weaknesses in the management of the council fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and vehicle log books and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted irregularities in garbage management like inadequate funding, inadequate public awareness and sensitization, lack of protective wear and inadequate equipment for the Municipality. \uf0b7 I noted that the municipality lacked an approved urban physical development plan, inadequate funding of the physical planning section, and unauthorized alterations of physical development pans and lack of physical development permits. \uf0b7 I noted irregularities in the management of taxi park and council abattoir.", null], ["10", "Kassanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the strategic plan 2015-2020 revealed that 3% of the sampled targets were fully achieved, 29% were partially achieved while 68% were not achieved at all. \uf0b7 The district collected 68% of its budgeted local revenue and received 100% of the funds expected from treasury while 96.2% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.095Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 21 outputs, 9 (43%) were fully quantified while 12 (57%) were not quantified at all. Out of the 9 quantified out-puts, 3 were fully implemented, 4 were partially implemented and 2 were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. \uf0b7 The district received and utilized UGX.165M for Covid interventions. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, failure to maintain fuel registers, absence of annual motor vehicle inspections, lack of motor vehicle service records. \uf0b7 I noted that Kassanda and Kiganda Health centre IV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment. \uf0b7 There were also delayed works under UgIFT particularly at Kikandwa and Buseregenyu health center III."], ["11", "Rakai DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 15% of the sampled targets were fully achieved while 75% were not achieved at all. \uf0b7 The district collected 81.3% of its budgeted local revenue and received 100% of the funds expected from treasury, 66.6% of funds expected from other government units while 55% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.298Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs 12 (63%) were fully quantified while 7 (37%) were not quantified at all. Out of the 12 quantified out-puts, 10 (83%) were fully implemented, 1 (8.5%) was partially implemented while 1 (8.5%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "280", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, insufficient allocation of vehicles to departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Rakai District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, failure to properly maintain medical equipment and 1.6% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were inadequate supervision of works at delayed works at Kalibbala memorial seed school and delayed works at Kiziba health center III.", null], ["12", "Lyantonde DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 50% of the sampled targets were fully achieved, 17% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 100% of the funds expected from treasury, 57% of funds expected from other government units while 57% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.261Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 6 (55%) were fully quantified, 2 (18%) were insufficiently quantified while 3 (27%) were not quantified at all. Out of the 6 quantified out-puts, 4 (66%) were fully implemented; 2 (33%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 Items that were received in Kind were not valued, not taken on charge and no evidence of quality checks before distribution and poor communication of donations received. \uf0b7 6 key district staff positions are not filled such as district inspector of schools \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Lyantonde District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, limited space in maternity wards, non-functional medical equipment, Idle medical equipment, failure to properly maintain medical equipment and 2% of the mothers referred to other health units. \uf0b7 There were weaknesses in the management of URF like delayed works at Rwamabara Seed School and Lyakajura Health Centre III."], ["13", "Masaka Regional Referral Hospital **Opinion** Qualified", "\uf0b7 I noted undisclosed donor revenue of Ugx.992M. \uf0b7 My review of the implementation of the 2015-2020 revealed that 41% of the sampled targets were fully achieved, 31% were partially achieved while 25% were not achieved at all. \uf0b7 The district collected 99.8% of its budgeted local revenue and received 91.7% of the funds expected from treasury. The hospital had unspent balances of UGX.14M which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.1.036Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, insufficient allocation of vehicles to departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Rakai District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, failure to properly maintain medical equipment and 1.6% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were inadequate supervision of works at delayed works at Kalibbala memorial seed school and delayed works at Kiziba health center III.", null], ["12", "Lyantonde DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 50% of the sampled targets were fully achieved, 17% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 100% of the funds expected from treasury, 57% of funds expected from other government units while 57% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.261Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 6 (55%) were fully quantified, 2 (18%) were insufficiently quantified while 3 (27%) were not quantified at all. Out of the 6 quantified out-puts, 4 (66%) were fully implemented; 2 (33%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 Items that were received in Kind were not valued, not taken on charge and no evidence of quality checks before distribution and poor communication of donations received. \uf0b7 6 key district staff positions are not filled such as district inspector of schools \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Lyantonde District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, limited space in maternity wards, non-functional medical equipment, Idle medical equipment, failure to properly maintain medical equipment and 2% of the mothers referred to other health units. \uf0b7 There were weaknesses in the management of URF like delayed works at Rwamabara Seed School and Lyakajura Health Centre III."], ["13", "Masaka Regional Referral Hospital **Opinion** Qualified", "\uf0b7 I noted undisclosed donor revenue of Ugx.992M. \uf0b7 My review of the implementation of the 2015-2020 revealed that 41% of the sampled targets were fully achieved, 31% were partially achieved while 25% were not achieved at all. \uf0b7 The district collected 99.8% of its budgeted local revenue and received 91.7% of the funds expected from treasury. The hospital had unspent balances of UGX.14M which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.1.036Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, insufficient allocation of vehicles to departments and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Rakai District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, failure to properly maintain medical equipment and 1.6% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were inadequate supervision of works at delayed works at Kalibbala memorial seed school and delayed works at Kiziba health center III.", null], ["12", "Lyantonde DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 50% of the sampled targets were fully achieved, 17% were partially achieved while 33% were not achieved at all. \uf0b7 The district collected 65% of its budgeted local revenue and received 100% of the funds expected from treasury, 57% of funds expected from other government units while 57% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.261Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 6 (55%) were fully quantified, 2 (18%) were insufficiently quantified while 3 (27%) were not quantified at all. Out of the 6 quantified out-puts, 4 (66%) were fully implemented; 2 (33%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 Items that were received in Kind were not valued, not taken on charge and no evidence of quality checks before distribution and poor communication of donations received. \uf0b7 6 key district staff positions are not filled such as district inspector of schools \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Lyantonde District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, limited space in maternity wards, non-functional medical equipment, Idle medical equipment, failure to properly maintain medical equipment and 2% of the mothers referred to other health units. \uf0b7 There were weaknesses in the management of URF like delayed works at Rwamabara Seed School and Lyakajura Health Centre III."], ["13", "Masaka Regional Referral Hospital **Opinion** Qualified", "\uf0b7 I noted undisclosed donor revenue of Ugx.992M. \uf0b7 My review of the implementation of the 2015-2020 revealed that 41% of the sampled targets were fully achieved, 31% were partially achieved while 25% were not achieved at all. \uf0b7 The district collected 99.8% of its budgeted local revenue and received 91.7% of the funds expected from treasury. The hospital had unspent balances of UGX.14M which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.1.036Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "281", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "performance. Out of a sample of 9 outputs none were quantified at all. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, I could not ascertain the time of submission for all the 4 (100%) quarters. \uf0b7 There were weaknesses in the management of the hospital fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy, inadequate allocation of vehicles to departments and inadequate funding of vehicle maintenance \uf0b7 I noted that the regional referral hospital faced challenges in delivery of services such; as lack of adequate medical equipment, non-functional equipment and drug stock outs.", null], ["14", "Mubende Regional Referral Hospital **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that none of the sampled targets were fully achieved, 100% were partially achieved while none were not achieved at all. \uf0b7 The hospital did not budget for NTR but collected UGX.0.141Bn and received 94% of the funds expected from treasury were received by year end. The hospital had unspent balances of UGX.0.39Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 6 outputs 2 (33%) were fully quantified, while 4 (67%) were not quantified at all. Out of the 2 quantified out-puts, 2 (100%) were fully implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports submission dates were not indicated to assess the delay in submission. \uf0b7 I noted an increase in domestic arrears of Ugx.1.057Bn between FY 2018/2019 and 2019/2020. \uf0b7 There were weaknesses in the management of the hospital fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy and failure to maintain service analysis records and chart. \uf0b7 I noted that the regional referral hospital faced challenges in delivery of services such; as lack of adequate medical equipment, non-functional equipment, congested maternity wards and inadequate sanitation. \uf0b7 I noted payroll management irregularities like irregular salary payments and delays in accessing the payroll. \uf0b7 I noted delayed works at the construction of paediatric, surgical and mortuary wards (single block) at the referral hospital."], ["15", "Kalungu DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 33.3% of the sampled targets were fully achieved, 33.3% were partially achieved while 33.3% were not achieved at all. \uf0b7 The district collected 51% of its budgeted local revenue and received 100% of the funds expected from treasury, 51% of funds expected from other government units while 46% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 7 (54%) were fully quantified and 6 (46%) were insufficiently quantified. Out of the 7 quantified out-puts, 4 (57%)were fully implemented, while 3 (43%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all the 4 (100%) were not submitted on time. \uf0b7 The district received UGX.205M for Covid interventions and UGX.165million was utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "performance. Out of a sample of 9 outputs none were quantified at all. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, I could not ascertain the time of submission for all the 4 (100%) quarters. \uf0b7 There were weaknesses in the management of the hospital fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy, inadequate allocation of vehicles to departments and inadequate funding of vehicle maintenance \uf0b7 I noted that the regional referral hospital faced challenges in delivery of services such; as lack of adequate medical equipment, non-functional equipment and drug stock outs.", null], ["14", "Mubende Regional Referral Hospital **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that none of the sampled targets were fully achieved, 100% were partially achieved while none were not achieved at all. \uf0b7 The hospital did not budget for NTR but collected UGX.0.141Bn and received 94% of the funds expected from treasury were received by year end. The hospital had unspent balances of UGX.0.39Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 6 outputs 2 (33%) were fully quantified, while 4 (67%) were not quantified at all. Out of the 2 quantified out-puts, 2 (100%) were fully implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports submission dates were not indicated to assess the delay in submission. \uf0b7 I noted an increase in domestic arrears of Ugx.1.057Bn between FY 2018/2019 and 2019/2020. \uf0b7 There were weaknesses in the management of the hospital fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy and failure to maintain service analysis records and chart. \uf0b7 I noted that the regional referral hospital faced challenges in delivery of services such; as lack of adequate medical equipment, non-functional equipment, congested maternity wards and inadequate sanitation. \uf0b7 I noted payroll management irregularities like irregular salary payments and delays in accessing the payroll. \uf0b7 I noted delayed works at the construction of paediatric, surgical and mortuary wards (single block) at the referral hospital."], ["15", "Kalungu DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 33.3% of the sampled targets were fully achieved, 33.3% were partially achieved while 33.3% were not achieved at all. \uf0b7 The district collected 51% of its budgeted local revenue and received 100% of the funds expected from treasury, 51% of funds expected from other government units while 46% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 7 (54%) were fully quantified and 6 (46%) were insufficiently quantified. Out of the 7 quantified out-puts, 4 (57%)were fully implemented, while 3 (43%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, all the 4 (100%) were not submitted on time. \uf0b7 The district received UGX.205M for Covid interventions and UGX.165million was utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "282", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted weakness in the management of the intervention such as; absence of work plans. \uf0b7 50% of the district staff structure was not filled with key staff. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy, inadequate allocation of vehicles to departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Bukulula Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment and 4% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Kabaale health Centre III.", null], ["16", "Mubende MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that targets were not clearly indicated and quantified to enable my assessment of the extent of achievement. \uf0b7 The council collected 68.8% of its budgeted local revenue and received 79.2% of the funds expected from treasury while 65.1% of funds expected from other government units by year end. The council had unspent balances of UGX.7.333Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 41 outputs 21 (51%) were fully quantified while 20 (49%) were not quantified at all. Out of the 21 quantified out-puts, 15 (71%) were fully implemented, 6 (29%) were partially implemented. \uf0b7 The council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 There were weaknesses in the management of the council fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and inadequate allocation of vehicles to key departments. \uf0b7 I noted irregularities in garbage management like non adherence to garbage management by-laws, absence of garbage management strategy and plan, inadequate public awareness and sensitization, lack of protective wear and inadequate equipment for the Municipality. \uf0b7 I noted that the municipality had irregularities in UPDP management like inadequate funding of the physical planning section, non-disclosure of contingent liability and lack of physical development permits. \uf0b7 Under the UgIFT program; there were delayed works at Lwemikomago Health centre II."], ["", "**MBALE BRANCH**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I noted weakness in the management of the intervention such as; absence of work plans. \uf0b7 50% of the district staff structure was not filled with key staff. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy, inadequate allocation of vehicles to departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Bukulula Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment and 4% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Kabaale health Centre III.", null], ["16", "Mubende MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that targets were not clearly indicated and quantified to enable my assessment of the extent of achievement. \uf0b7 The council collected 68.8% of its budgeted local revenue and received 79.2% of the funds expected from treasury while 65.1% of funds expected from other government units by year end. The council had unspent balances of UGX.7.333Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 41 outputs 21 (51%) were fully quantified while 20 (49%) were not quantified at all. Out of the 21 quantified out-puts, 15 (71%) were fully implemented, 6 (29%) were partially implemented. \uf0b7 The council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 There were weaknesses in the management of the council fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and inadequate allocation of vehicles to key departments. \uf0b7 I noted irregularities in garbage management like non adherence to garbage management by-laws, absence of garbage management strategy and plan, inadequate public awareness and sensitization, lack of protective wear and inadequate equipment for the Municipality. \uf0b7 I noted that the municipality had irregularities in UPDP management like inadequate funding of the physical planning section, non-disclosure of contingent liability and lack of physical development permits. \uf0b7 Under the UgIFT program; there were delayed works at Lwemikomago Health centre II."], ["", "**MBALE BRANCH**", ""], ["1", "Pallisa DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 35% of the sampled targets were fully achieved, 42.5% were partially achieved while 22.5% were not achieved at all. \uf0b7 The district collected 49% of its budgeted local revenue and received 99% of the funds expected from treasury, 44% of the funds were received from other government units while 84.7% of funds expected from external sources were received by year end. The district had excess spent balances of UGX. 0.849Bn. \uf0b7 The district had off-budget financing amounting to UGX.0.060Bn for the year contrary to the budget execution circular \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 21 outputs, 16 (76%) were fully quantified, while 5 (24%) were not quantified at all. Out of the 16 quantified out-puts, 8(50%) were fully implemented, while 5 (31.2%) were partially implemented and 3 (18.8%) were not implemented. \uf0b7 The district did not prepare the 4th quarter monitoring reports for and there was a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "283", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "delayed in submission to Q1 and Q2. \uf0b7 The district received UGX.0.205Bn for Covid interventions and UGX 0.165Bn was utilized. The balance of UGX.40m was banked on the national collection account. \uf0b7 I noted weakness in the management of the COVID intervention such as; Unaccounted for COVID 19 expenditure (UGX. 0.069Bn) \uf0b7 Some of the items that were received in Kind were not valued. \uf0b7 I noted that funds to the tune of UGX.0.080Bn were irregularly diverted from the activities without seeking and obtaining the necessary approvals. I further noted that UGX.0.063Bn reported in the statement of financial performance as finance costs were mischarged because no finance costs were incurred. \uf0b7 I noted that there is delayed for the phased construction of a general Ward at Pallisa Town Council Health Centre III \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, allocation of vehicles not within the engine capacity limits and vehicle specifications, un-updated fixed assets module of the GFMIS, failure to record vehicles in the format prescribed by Accountant general, failure to carry out inspections and reconciliations of motor vehicles, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, insufficient allocation of motor vehicles to key service centers, inadequate vehicle maintenance funding and failure to prepare a maintenance work plan. \uf0b7 Under UGFIT, I noted that there was delayed physical progress of works on the construction of Olok Health Centre III and Olok Seed Secondary School and also inadequate contract supervision and monitoring. \uf0b7 I noted that the district hospital faced challenges in delivery of services such as lack of medical equipment, poor maintenance of available equipment, non- functioning equipment, obsolete equipment, infant mortality, Understaffing in the maternal wing/department and referral of mothers to other health units due to limited space for admission of all patients. \uf0b7 I noted some challenges in the Human resource and Payroll Management such as; salary under payments to 25 staff worth UGX.0.020Bn, 151 vacant positions, unspent salaries of UGX.0.469Bn, and some officers such as the Ag. District Engineer was in acting positions even after the expiry of the mandatory period of 12 months allowed by the Standing Orders. \uf0b7 I noted that UGX. 1.12Bn YLP funds were disbursed to various youth groups but no recovery has been made and 4 sampled groups were non-existent. \uf0b7 I noted a 51% budget shortfall for the Nusaf 3 project funding.", null], ["2", "Manafwa DLG **Opinion** Qualified", "\uf0b7 I noted unrecognized cumulative payable of UGX.750,366,279 relating to unremitted PAYE to Uganda Revenue Authority as at 30th June, 2020 Included in this amount is UGX.349,429,988 relating to the prior year ended 30th June, 2019. \uf0b7 I noted over remittance to Uganda Bankers Association/Uganda Consumer Lenders of UGX. 291,088,093. \uf0b7 There was under Remittances to Uganda Consumer Lenders Association of UGX.136,011,458 although deductions had been made from staff salaries \uf0b7 Diversion of wage funds totaling to UGX. 0.101Bn to other institutions including schools, tertiary institutions and town councils for 2018/19. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 43% of the sampled targets were fully achieved and 57% were partially achieved. \uf0b7 The district collected 41.2% of its budgeted local revenue and received 112% of the funds expected from treasury and 109.8% from other government units while 112% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.6Bn which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 12 outputs, 10 (83.3%) were fully quantified and 2 (16.6%) were not"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "284", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "quantified at all. Out of a sample of 10 quantified outputs, only 8 (87%) were fully implemented and 2 (13%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. I also noted cases of inaccurate reporting of performance. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans, un implemented activities and unaccounted for funds (UGX 0.014Bn). \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items nor acknowledgement of receipt by the beneficiaries. \uf0b7 I noted unremitted PAYE to URA of UGX.0.349Bn for 2018/19. \uf0b7 I noted irregular transfers of wage funds to the general collection account disguised as LST to a tune of UGX.0.376Bn for 2018/19. \uf0b7 I noted irregular transfer of UGX. 834,910,01 to private companies; UGX.408,042,052 was transferred to United for development SACCO, UGX.135,819,249 to Samix Uganda Limited and UGX.291,048,709 to Duckhill Business Consults International Limited. \uf0b7 Fraudulent transfer of UGX.0.834Bn to private companies for 2018/19 \uf0b7 I noted shoddy works on the repairs of Mwikaye Bridge \uf0b7 I noted challenges in the payroll management such as; 16 Staff in acting positions beyond the statutory period and retired staff were not paid their gratuity and pension. \uf0b7 There were weaknesses in the management of the districts fleet including; Improper maintenance of Motor Vehicle Records, absence of a fleet management policy, Inadequate allocation of vehicles to key service centers and in adequate of Vehicle Maintenance Funding. \uf0b7 I noted that Bubulo Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment and referral of mothers to other health units due to inability to provide caesarean operations and blood transfusion. \uf0b7 I noted delayed progress of works at Bukimanyi Health Centre II to Health Centre III and Buwagogo and Sibanga and Seed Schools. I noted as well that no material testing report or performance security was availed.", null], ["3", "Mbale MC **Opinion** Qualified", "\uf0b7 Insufficiently supported expenditure of UGX.0.419Bn. \uf0b7 I noted mischarge of expenditure worth UGX. 0.124Bn \uf0b7 I noted unaccounted for revenue for abattoir worth UGX. 0.072Bn. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the sampled targets were all partially achieved. \uf0b7 The district collected 7% of its budgeted local revenue and received 61.98% of the funds expected from treasury and 64% from other government units was realized. The Municipal council/city had unspent balances of UGX. 0.752Bn (3.8%) which was sent back to treasury. \uf0b7 I sampled 10 out-puts with 14 activities worth UGX.3.36bn representing 8.9% of the total budget and noted that 2 outputs with 3 activities worth UGX.0.3bn were fully quantified, and 8 outputs with 11 activities worth UGX.3.06bn were not quantified at all. Of the 2 quantified outputs with a total of 3 activities worth UGX.0.3bn assessed; 1 output with a total of 1 activity representing 50% was fully implemented while 1 output with a total of 2 activities representing 50% was partially implemented. \uf0b7 The City/Municipal Council did not prepare and never submitted annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "quantified at all. Out of a sample of 10 quantified outputs, only 8 (87%) were fully implemented and 2 (13%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. I also noted cases of inaccurate reporting of performance. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans, un implemented activities and unaccounted for funds (UGX 0.014Bn). \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items nor acknowledgement of receipt by the beneficiaries. \uf0b7 I noted unremitted PAYE to URA of UGX.0.349Bn for 2018/19. \uf0b7 I noted irregular transfers of wage funds to the general collection account disguised as LST to a tune of UGX.0.376Bn for 2018/19. \uf0b7 I noted irregular transfer of UGX. 834,910,01 to private companies; UGX.408,042,052 was transferred to United for development SACCO, UGX.135,819,249 to Samix Uganda Limited and UGX.291,048,709 to Duckhill Business Consults International Limited. \uf0b7 Fraudulent transfer of UGX.0.834Bn to private companies for 2018/19 \uf0b7 I noted shoddy works on the repairs of Mwikaye Bridge \uf0b7 I noted challenges in the payroll management such as; 16 Staff in acting positions beyond the statutory period and retired staff were not paid their gratuity and pension. \uf0b7 There were weaknesses in the management of the districts fleet including; Improper maintenance of Motor Vehicle Records, absence of a fleet management policy, Inadequate allocation of vehicles to key service centers and in adequate of Vehicle Maintenance Funding. \uf0b7 I noted that Bubulo Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment and referral of mothers to other health units due to inability to provide caesarean operations and blood transfusion. \uf0b7 I noted delayed progress of works at Bukimanyi Health Centre II to Health Centre III and Buwagogo and Sibanga and Seed Schools. I noted as well that no material testing report or performance security was availed.", null], ["3", "Mbale MC **Opinion** Qualified", "\uf0b7 Insufficiently supported expenditure of UGX.0.419Bn. \uf0b7 I noted mischarge of expenditure worth UGX. 0.124Bn \uf0b7 I noted unaccounted for revenue for abattoir worth UGX. 0.072Bn. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the sampled targets were all partially achieved. \uf0b7 The district collected 7% of its budgeted local revenue and received 61.98% of the funds expected from treasury and 64% from other government units was realized. The Municipal council/city had unspent balances of UGX. 0.752Bn (3.8%) which was sent back to treasury. \uf0b7 I sampled 10 out-puts with 14 activities worth UGX.3.36bn representing 8.9% of the total budget and noted that 2 outputs with 3 activities worth UGX.0.3bn were fully quantified, and 8 outputs with 11 activities worth UGX.3.06bn were not quantified at all. Of the 2 quantified outputs with a total of 3 activities worth UGX.0.3bn assessed; 1 output with a total of 1 activity representing 50% was fully implemented while 1 output with a total of 2 activities representing 50% was partially implemented. \uf0b7 The City/Municipal Council did not prepare and never submitted annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["SN", "LOCAL GOVERNMENTS ARUA BRANCH", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "285 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that 4th quarter performance reports was submitted after the deadline.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Receivables to a tune of UGX. 1.493Bn from both YLP and UWEP groups remained uncollected as at 30 June 2020.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted 11 pending and on-going court cases against the entity mainly related to wrongful contract termination.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I observed that Council did not conduct revenue assessment for the financial year under review but used previous year assessments, for budget approvals and execution.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- I noted illegal revenue collection since no contract was signed between Ms Mbale United Tracks and Pickup Association and the Municipal Council for collection of revenue.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that the entity spent/withdrew an excess sum of UGX.0.274Bn out of imprest account.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that out of 168 approved staff structure, 44 (26%) posts were vacant.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that the Council did not have land titles for over 54 pieces of land including schools and health centres", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- I noted that under remittance totalling to UGX.2.716Bn of deductions relating to LST, UNATU, PAYE, and UCLA.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I observed that a total of UGX.0.035Bn was paid to the Expert Concrete Producers for fencing Gangama Primary School but only 475 poles priced at UGX.0.023Bn were seen at the school\u2019s store and these were not installed.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- I noted shortcomings in the City/Municipal Council\u2019s fleet management which included; the vehicles were recorded without sufficient details as required by the accountant General, failure to record motor vehicles in the fixed assets module of the GFMIS, no evidence of vehicle inspections and reconciliations, absence of a fleet management policy, failure to carry out annual inspections, in-adequate/no allocation of vehicles to key service centers, funding shortfall of the budgeted asset maintenance funds, failure to prepare a maintenance work plan, non- compliance with disposal conditions, missing council fleet, Vehicles impounded by court bailiffs and accident vehicles.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- There was lack of adequate medical equipment, non-functioning and failure to properly maintain the medical equipment at Namatala HC IV. However, normal deliveries stood at 80.9%, Caesarean deliveries stood at 13.8%, referrals at 3.8% and maternal deaths at 1.2%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Under physical planning, i observed that the Municipality did have an approved UPDP and detailed plans to facilitate physical developments, there was failure to fully constitute physical planning committee ,inadequate funding of the Detailed Plans of the Physical development plan activities and unauthorized alteration of physical Development Plan", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that the Municipal Council had not yet developed by-laws on the garbage management as required, failure to operationalize the Garbage Management Strategy and Plan.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The Municipal Council received only 9.4% (UGX.5 million) of the total funds budgeted for garbage management in the year under review, which was a 5% increase from 4.5% released the prior year. Besides, the volume of garbage generated keeps increasing as the population in the Municipal Council increases hence the non-functional compositing plant calls for adequate funding. Also the council did not undertake Public awareness and sensitization in the year under review and lacked equipment and facilities for Garbage collection and disposal.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- I noted that most of the personnel lacked protective wear such as gum boots, cloves and clothing for garbage management.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted challenges in payroll management which include; irregular payment to 7 retired staff as salaries (UGX. 0,006Bn), payment of salary off IPPS (UGX 0.080Bn), payment of allowances to interdicted staff (UGX. 0.003Bn).", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "286", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", null], ["4", "Butebo DLG **Opinion** Qualified", "\uf0b7 I noted irregular transfer of wage funds worth UGX.0.281Bn to Pallisa Teacher\u2019s SACCO. \uf0b7 I noted unjustified transfer of wage funds to Kabwangasi S.S.S totaling to UGX.0.064Bn \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 6.25% of the sampled targets were fully achieved, 50% were partially achieved while 43.75% were not achieved at all. \uf0b7 The district collected 86% of its budgeted local revenue and received 99% of the funds expected from treasury and 100.4% of the funds were received from other government units while 95% of funds expected from external sources were received by year end. The district had excess spent balances of UGX. 0.14Bn. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 9 outputs, 6 (67%) were fully quantified, 1 (11%) was insufficiently quantified while 2 (22%) were not quantified at all. Out of the 6 quantified out-puts, 4(67%) were fully implemented, while 2 (33%) were partially implemented. \uf0b7 Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted that out of the UGX.0.209Bn received for Covid interventions, UGX.0.003Bn was not banked but used at source while UGX 0.169Bn (81%) was utilized. The balance of UGX.0.040Bn was banked on the national collection account. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution and there was no evidence that the distribution of the items whose value was not established was approved by the task force. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 The district lacked land titles for 15 pieces which exposed the land to loss and encroachment \uf0b7 I noted that the district collected only 80% (UGX 0.259Bn) of its Uganda Road Fund Budget. \uf0b7 I also noted challenges under the URF such as; inadequate road equipment and delayed completion of emergency works. \uf0b7 I noted failure to maintain Bulyambwa A- Kaberekeke B Community Access Road under the NUSAF3 project. \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the format prescribed by Accountant general in the asset register, failure to carry out vehicle inspections and reconciliations, absence of fleet management policy, inadequate allocation of vehicles to key service centers, and non-disposal of obsolete assets."], ["5", "Bulambuli DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 25% of the sampled targets were fully achieved and 75% were partially achieved. \uf0b7 The district collected 100% of its budgeted local revenue and received 94% of the funds expected from treasury and 66.7% from other government units while"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", null], ["4", "Butebo DLG **Opinion** Qualified", "\uf0b7 I noted irregular transfer of wage funds worth UGX.0.281Bn to Pallisa Teacher\u2019s SACCO. \uf0b7 I noted unjustified transfer of wage funds to Kabwangasi S.S.S totaling to UGX.0.064Bn \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 6.25% of the sampled targets were fully achieved, 50% were partially achieved while 43.75% were not achieved at all. \uf0b7 The district collected 86% of its budgeted local revenue and received 99% of the funds expected from treasury and 100.4% of the funds were received from other government units while 95% of funds expected from external sources were received by year end. The district had excess spent balances of UGX. 0.14Bn. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 9 outputs, 6 (67%) were fully quantified, 1 (11%) was insufficiently quantified while 2 (22%) were not quantified at all. Out of the 6 quantified out-puts, 4(67%) were fully implemented, while 2 (33%) were partially implemented. \uf0b7 Out of four quarterly reports, none was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted that out of the UGX.0.209Bn received for Covid interventions, UGX.0.003Bn was not banked but used at source while UGX 0.169Bn (81%) was utilized. The balance of UGX.0.040Bn was banked on the national collection account. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution and there was no evidence that the distribution of the items whose value was not established was approved by the task force. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 The district lacked land titles for 15 pieces which exposed the land to loss and encroachment \uf0b7 I noted that the district collected only 80% (UGX 0.259Bn) of its Uganda Road Fund Budget. \uf0b7 I also noted challenges under the URF such as; inadequate road equipment and delayed completion of emergency works. \uf0b7 I noted failure to maintain Bulyambwa A- Kaberekeke B Community Access Road under the NUSAF3 project. \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the format prescribed by Accountant general in the asset register, failure to carry out vehicle inspections and reconciliations, absence of fleet management policy, inadequate allocation of vehicles to key service centers, and non-disposal of obsolete assets."], ["5", "Bulambuli DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 25% of the sampled targets were fully achieved and 75% were partially achieved. \uf0b7 The district collected 100% of its budgeted local revenue and received 94% of the funds expected from treasury and 66.7% from other government units while"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "287", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "94.3% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.603Bn which was sent back to treasury. \uf0b7 The district had an off-budget financing amounting to UGX0.108Bn for the year contrary to the budget execution circular. \uf0b7 Out of a sample of 10 outputs, 5 (50%) were fully quantified, 3 (30%) were insufficiently quantified and 2 (20%) were not quantified at all. Out of a sample of 5 quantified outputs, only 2 (40%) were fully implemented and 3 (60%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. I noted quarterly performance report of 4 was submitted beyond the deadline. \uf0b7 I noted that the cash received of UGX.0.006Bn for management of COVID 19 interventions was not banked but used at source contrary to Paragraph 10.19.2 of the TIs, 2017. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans. \uf0b7 The items that were received in kind were not valued as required by the Treasury Instructions, all items received were not taken on charge and there was also no evidence that the quality of items received was checked and verified before receipt of these items. I noted that the PPEs used at the COVID quarantine centers were not enough. \uf0b7 I noted that the district had accumulated receivables to a tune of UGX.0.925Bn. \uf0b7 I noted that the district had 498 posts vacant representing 28% out of an approved staffing establishment of 1,781. \uf0b7 I noted that the district had land disputes in Bunamujje and Bukhalu primary schools. \uf0b7 I noted that the district had received UGX.0.168Bn as emergency funds for the construction of Bufumbula Bridge but the construction had not been done. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to undertake vehicle inspections and reconciliations, non-recording of the assets in the assets management module in the IFMS, lack of a fleet management policy, failure to maintain fuel registers, failure to maintain vehicle movement log books, absence of annual motor vehicle inspections, inadequate fleet allocated to key service centres, inadequate of Vehicle Maintenance Funding, grounded and/or not repaired motor vehicles, failure to maintain repair and service analysis register and non-compliance with disposal conditions. \uf0b7 I noted that Bulambuli Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain the medical equipment, idle medical equipment and referral of mothers to other health units due to limited space for admission of all patients. \uf0b7 Delayed progress of works at Bwikhonge and Bulago Health Centre II to Health Centre III and Bunambutye Seed Secondary School.", null], ["6", "Kween DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 71.4% of the sampled targets were fully achieved, 14.3% were partially achieved while 14.3% were not achieved at all. \uf0b7 The district collected 127% of its budgeted local revenue and received 97.3% of the funds expected from treasury and 43.7% from other government units while 35.8% funds budgeted from external sources was realized. The district had unspent balances of UGX 2.477Bn which was sent back to treasury. \uf0b7 The district had an off-budget financing amounting to UGX0.040Bn for the year contrary to the budget execution circular. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 12 outputs, 11 (92%) were fully quantified and 1 (8%) was insufficiently"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 298, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "288", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 298, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "quantified. Out of a sample of 11 quantified outputs, only 8 (73%) were fully implemented and 3 (27%) were partially implemented. \uf0b7 I also noted cases of inaccurate reporting of performance. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans, irregularities in the procurement of items. \uf0b7 The items that were received in kind were not valued as required by the Treasury Instructions, Non-cash items received were not taken on charge, the district did not maintain a record of non-cash donations and the respective donors and the motor vehicle (pick up) was not recorded in the fixed assets register. \uf0b7 I noted that Receivables to a tune of UGX.0.942Bn from YLP and UWEP groups remained uncollected as at 30 June 2020. \uf0b7 I noted encroachment the District land in Kaproron. \uf0b7 There were weaknesses in the management of the districts fleet including; lack of budgets and plans to acquire motor vehicles, Un-updated Asset Management Module in the Financial Management system, failure to record vehicles in the format prescribed by the Accountant General, failure to carry out vehicle inspections and reconciliations, lack of a fleet management policy, insufficient fleet to the key service centres and inadequate of Vehicle Maintenance Funding. \uf0b7 I noted that Kaproron HC IV faced challenges in delivery of services such as lack of adequate medical equipment, idle medical equipment, and referral of mothers to other health units. \uf0b7 I also noted delayed completion of Kaptum HCII & Benet under UgIFT. Also the district did not undertake materials testing before use. \uf0b7 I noted weaknesses in the payroll (Pension & Salary) Management such as; payment of salaries to retired staff, non-preparation of Payroll Reconciliations and failure to prepare/approve pay change reports. \uf0b7 I noted challenges in the procurement of public works during the year such as; procurements worth UGX. 3.4Bn lacked performance securities, procurements worth UGX 3.8Bn lacked Contract Management Plans and Contract Management Reports and failure to dispose obsolete assets.", null], ["7", "Tororo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 40.1% of its budgeted local revenue and received 103% of the funds expected from treasury and 43% from other government units while 44.2% funds budgeted from external sources was realized. The district had unspent balances of UGX 2.2Bn which was sent back to treasury. \uf0b7 I sampled 21 out-puts with 75 activities worth UGX.17.1bn representing 26.5% of the total budget and noted that 16 outputs with a total of sixty-seven (67) activities and expenditure worth UGX.4.2Bn were fully quantified and 5 outputs with 8 activities worth UGX.12.9Bn were not quantified. Of the 16 quantified outputs with a total of 67 activities worth UGX.4.2Bn assessed; 4 outputs with a total of 13 activities representing 25% were fully implemented while 9 outputs with a total of 13 activities representing 56% were partially implemented and 3 outputs with a total of fourteen 14 activities representing 19% were not implemented at all. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I noted that the 1st quarter performance report was submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I observed that all the local cash donations received for COVID intervention to a tune of UGX. 0.010Bn were not banked. Also the District receipted COVID funds to a tune of UGX. 256,444,299. These were absorbed 65% \uf0b7 I also noted that some of the activities in the work plan for COVID management"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "quantified. Out of a sample of 11 quantified outputs, only 8 (73%) were fully implemented and 3 (27%) were partially implemented. \uf0b7 I also noted cases of inaccurate reporting of performance. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans, irregularities in the procurement of items. \uf0b7 The items that were received in kind were not valued as required by the Treasury Instructions, Non-cash items received were not taken on charge, the district did not maintain a record of non-cash donations and the respective donors and the motor vehicle (pick up) was not recorded in the fixed assets register. \uf0b7 I noted that Receivables to a tune of UGX.0.942Bn from YLP and UWEP groups remained uncollected as at 30 June 2020. \uf0b7 I noted encroachment the District land in Kaproron. \uf0b7 There were weaknesses in the management of the districts fleet including; lack of budgets and plans to acquire motor vehicles, Un-updated Asset Management Module in the Financial Management system, failure to record vehicles in the format prescribed by the Accountant General, failure to carry out vehicle inspections and reconciliations, lack of a fleet management policy, insufficient fleet to the key service centres and inadequate of Vehicle Maintenance Funding. \uf0b7 I noted that Kaproron HC IV faced challenges in delivery of services such as lack of adequate medical equipment, idle medical equipment, and referral of mothers to other health units. \uf0b7 I also noted delayed completion of Kaptum HCII & Benet under UgIFT. Also the district did not undertake materials testing before use. \uf0b7 I noted weaknesses in the payroll (Pension & Salary) Management such as; payment of salaries to retired staff, non-preparation of Payroll Reconciliations and failure to prepare/approve pay change reports. \uf0b7 I noted challenges in the procurement of public works during the year such as; procurements worth UGX. 3.4Bn lacked performance securities, procurements worth UGX 3.8Bn lacked Contract Management Plans and Contract Management Reports and failure to dispose obsolete assets.", null], ["7", "Tororo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 40% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 40.1% of its budgeted local revenue and received 103% of the funds expected from treasury and 43% from other government units while 44.2% funds budgeted from external sources was realized. The district had unspent balances of UGX 2.2Bn which was sent back to treasury. \uf0b7 I sampled 21 out-puts with 75 activities worth UGX.17.1bn representing 26.5% of the total budget and noted that 16 outputs with a total of sixty-seven (67) activities and expenditure worth UGX.4.2Bn were fully quantified and 5 outputs with 8 activities worth UGX.12.9Bn were not quantified. Of the 16 quantified outputs with a total of 67 activities worth UGX.4.2Bn assessed; 4 outputs with a total of 13 activities representing 25% were fully implemented while 9 outputs with a total of 13 activities representing 56% were partially implemented and 3 outputs with a total of fourteen 14 activities representing 19% were not implemented at all. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I noted that the 1st quarter performance report was submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I observed that all the local cash donations received for COVID intervention to a tune of UGX. 0.010Bn were not banked. Also the District receipted COVID funds to a tune of UGX. 256,444,299. These were absorbed 65% \uf0b7 I also noted that some of the activities in the work plan for COVID management"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "289", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "were insufficiently quantified. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items or acknowledgement of receipt by the beneficiaries. I noted that the PPEs used at the COVID quarantine centers were not enough, the quarantine center had no ambulance funds and the supplementary funds were not enough. \uf0b7 I noted that 6 staffs had exceeded the duration in acting appointments \uf0b7 I noted there was sale of the district land by Uganda land Commission. \uf0b7 I noted that there was failure to record all district land and buildings in the asset register. \uf0b7 I noted that there was shoddy and incomplete construction of a five stance line pit latrine at Bumanda primary School at a cost of UGX.0.024Bn. \uf0b7 I noted that there was incomplete construction of Outpatient department block at Panyangas Health centre III. \uf0b7 I noted that there were incomplete construction activities of construction of Administration block at Nabiyoga sub county, renovation of a seven class room block at Mulanda P/S and construction of a community hall at Kirewa Sub County. \uf0b7 Failure of district executive committee (DEC) to sit during the financial year. \uf0b7 I noted shortcomings in the District\u2019s fleet management which included; the vehicle was recorded without sufficient details as required by the accountant General. I further noted that this was not recorded in the fixed assets module of the GFMIS, there was no evidence of vehicle inspections and reconciliations, and absence of a fleet management policy. \uf0b7 I noted that there was lack of adequate medical equipment at Tororo District, failure to maintain medical equipment\u2019s, idle medical equipment and nonfunctional equipment\u2019s at Tororo District hospital. \uf0b7 I noted that there was slow progress of work in the upgrade of Kamuli HCII to HCIII and in the Construction of Malaba Seed Secondary School.", null], ["8", "Sironko DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 12.5% of the sampled targets were fully achieved, 81.25% were partially achieved while 6.25% were not achieved at all. \uf0b7 The district collected 48.2% of its budgeted local revenue and received 100% of the funds expected from treasury and 63% from other government units while 102% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.318Bn which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 16 outputs, 11 (69%) were fully quantified, 3 (19%) were insufficiently quantified and 2 (12%) were not quantified at all. Out of a sample of 11 quantified outputs, only 7 (64%) were fully implemented while 4 (36%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 All 4 quarterly performance reports were submitted after the quarterly deadlines. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued as required by the Treasury Instructions. I noted challenges in management of quarantine centers such as; PPEs were not enough for the health workers, in-adequate like mattresses, beds, utensils and in-adequate training of health workers. \uf0b7 I noted that although the entity established a banana and coffee intercropped multiplication and production gardens on Mutufu and Buyola district land for revenue generation and promotion of crop and Livestock demonstrations, no coffee was intercropped on the farm, no staff was managing the firm and there"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "were insufficiently quantified. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items or acknowledgement of receipt by the beneficiaries. I noted that the PPEs used at the COVID quarantine centers were not enough, the quarantine center had no ambulance funds and the supplementary funds were not enough. \uf0b7 I noted that 6 staffs had exceeded the duration in acting appointments \uf0b7 I noted there was sale of the district land by Uganda land Commission. \uf0b7 I noted that there was failure to record all district land and buildings in the asset register. \uf0b7 I noted that there was shoddy and incomplete construction of a five stance line pit latrine at Bumanda primary School at a cost of UGX.0.024Bn. \uf0b7 I noted that there was incomplete construction of Outpatient department block at Panyangas Health centre III. \uf0b7 I noted that there were incomplete construction activities of construction of Administration block at Nabiyoga sub county, renovation of a seven class room block at Mulanda P/S and construction of a community hall at Kirewa Sub County. \uf0b7 Failure of district executive committee (DEC) to sit during the financial year. \uf0b7 I noted shortcomings in the District\u2019s fleet management which included; the vehicle was recorded without sufficient details as required by the accountant General. I further noted that this was not recorded in the fixed assets module of the GFMIS, there was no evidence of vehicle inspections and reconciliations, and absence of a fleet management policy. \uf0b7 I noted that there was lack of adequate medical equipment at Tororo District, failure to maintain medical equipment\u2019s, idle medical equipment and nonfunctional equipment\u2019s at Tororo District hospital. \uf0b7 I noted that there was slow progress of work in the upgrade of Kamuli HCII to HCIII and in the Construction of Malaba Seed Secondary School.", null], ["8", "Sironko DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 12.5% of the sampled targets were fully achieved, 81.25% were partially achieved while 6.25% were not achieved at all. \uf0b7 The district collected 48.2% of its budgeted local revenue and received 100% of the funds expected from treasury and 63% from other government units while 102% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.318Bn which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 16 outputs, 11 (69%) were fully quantified, 3 (19%) were insufficiently quantified and 2 (12%) were not quantified at all. Out of a sample of 11 quantified outputs, only 7 (64%) were fully implemented while 4 (36%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 All 4 quarterly performance reports were submitted after the quarterly deadlines. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued as required by the Treasury Instructions. I noted challenges in management of quarantine centers such as; PPEs were not enough for the health workers, in-adequate like mattresses, beds, utensils and in-adequate training of health workers. \uf0b7 I noted that although the entity established a banana and coffee intercropped multiplication and production gardens on Mutufu and Buyola district land for revenue generation and promotion of crop and Livestock demonstrations, no coffee was intercropped on the farm, no staff was managing the firm and there"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "290", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "were no proper records for the sales/ revenue generated from the farm. \uf0b7 Receivables to a tune of UGX.0.900Bn from YLP and UGX. 0.342Bn from UWEP groups remained uncollected. \uf0b7 I noted shortcomings in the District\u2019s fleet management which included; a vehicle was recorded without sufficient details as required by the accountant General, no evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a fleet management policy,in- adequate allocation of vehicles to key service centres and inadequate motor vehicle maintenance funding. \uf0b7 There was lack of adequate medical equipment, at Budadiri HC IV. Although, normal deliveries stood at 85.6 %, Caesarean deliveries stood at 11.8%, referrals at 2.6% and maternal deaths at 2.6%. \uf0b7 I noted the delayed completion on construction of the Outpatient Department at Mutufu HCII and non-implementation of the planned Upgrade of Buyobo HCII to HCIII. \uf0b7 I noted that no provision was made in the contract under the UgiFT programme for stone pitching to strengthen the embankments as well as stone pitching and culverts for a big gully that runs through the site as a result of effects of heavy down pour \uf0b7 I noted that UGX.0.010Bn was paid to 22 retirees beyond their retirement period.", null], ["9", "Bukwo DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 90% were partially achieved while 10% were not achieved at all. \uf0b7 The district collected 34.8% of its budgeted local revenue and received 99.8% of the funds expected from treasury and 53.4% from other government units while 54.8% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.733Bn which was sent back to treasury. \uf0b7 I sampled 19 out-puts with 33 activities worth UGX.3.57bn representing 16% of the total budget, and noted that 16 outputs with a total of 27 activities and expenditure worth UGX.2.758Bn were fully quantified, 1 output with a total of 2 activities and expenditure worth UGX.0.050Bn was insufficiently quantified and 2 outputs with a total of four (4) activities and expenditure worth UGX.0.766Bn was not quantified. Of the 16 quantified outputs with a total of 27 activities worth UGX.2.76Bn assessed; 11 outputs with a total of 21 activities representing 69% were fully implemented, while 5 outputs with a total of 6 activities representing 31% were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders \uf0b7 I noted that all the 4 quarters monthly performance reports were submitted after the deadline. I also noted inaccuracies in quarterly performance reports. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans and irregularities in the procurement of items. \uf0b7 Items received as in-kind donations towards the Covid-19 response were neither valued nor taken on charge, there was also no evidence of checking received items for quality and no evidence that distribution of these items was approved by the district task force. I also noted challenges in the quarantine centres such as the health workers did not have sufficient PPEs. \uf0b7 I noted that the district had accumulated a receivables balance of UGX.0.710Bn. \uf0b7 There was under-remittance of PAYE tax of UGX.0.166Bn. \uf0b7 The district lacked adequate road equipment only 11 out of the 32 are available and some of the available road equipment were not properly repaired and maintained. \uf0b7 I noted shortcomings in the district\u2019s fleet management, which included: failure to capture vehicles in the fixed assets module of the GFMIS, failure to record vehicles in the assets registrar using the format prescribed by the Accountant General; failure to maintain of fuel registers for the fuel consumed by district vehicles; and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "were no proper records for the sales/ revenue generated from the farm. \uf0b7 Receivables to a tune of UGX.0.900Bn from YLP and UGX. 0.342Bn from UWEP groups remained uncollected. \uf0b7 I noted shortcomings in the District\u2019s fleet management which included; a vehicle was recorded without sufficient details as required by the accountant General, no evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a fleet management policy,in- adequate allocation of vehicles to key service centres and inadequate motor vehicle maintenance funding. \uf0b7 There was lack of adequate medical equipment, at Budadiri HC IV. Although, normal deliveries stood at 85.6 %, Caesarean deliveries stood at 11.8%, referrals at 2.6% and maternal deaths at 2.6%. \uf0b7 I noted the delayed completion on construction of the Outpatient Department at Mutufu HCII and non-implementation of the planned Upgrade of Buyobo HCII to HCIII. \uf0b7 I noted that no provision was made in the contract under the UgiFT programme for stone pitching to strengthen the embankments as well as stone pitching and culverts for a big gully that runs through the site as a result of effects of heavy down pour \uf0b7 I noted that UGX.0.010Bn was paid to 22 retirees beyond their retirement period.", null], ["9", "Bukwo DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 90% were partially achieved while 10% were not achieved at all. \uf0b7 The district collected 34.8% of its budgeted local revenue and received 99.8% of the funds expected from treasury and 53.4% from other government units while 54.8% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.733Bn which was sent back to treasury. \uf0b7 I sampled 19 out-puts with 33 activities worth UGX.3.57bn representing 16% of the total budget, and noted that 16 outputs with a total of 27 activities and expenditure worth UGX.2.758Bn were fully quantified, 1 output with a total of 2 activities and expenditure worth UGX.0.050Bn was insufficiently quantified and 2 outputs with a total of four (4) activities and expenditure worth UGX.0.766Bn was not quantified. Of the 16 quantified outputs with a total of 27 activities worth UGX.2.76Bn assessed; 11 outputs with a total of 21 activities representing 69% were fully implemented, while 5 outputs with a total of 6 activities representing 31% were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders \uf0b7 I noted that all the 4 quarters monthly performance reports were submitted after the deadline. I also noted inaccuracies in quarterly performance reports. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans and irregularities in the procurement of items. \uf0b7 Items received as in-kind donations towards the Covid-19 response were neither valued nor taken on charge, there was also no evidence of checking received items for quality and no evidence that distribution of these items was approved by the district task force. I also noted challenges in the quarantine centres such as the health workers did not have sufficient PPEs. \uf0b7 I noted that the district had accumulated a receivables balance of UGX.0.710Bn. \uf0b7 There was under-remittance of PAYE tax of UGX.0.166Bn. \uf0b7 The district lacked adequate road equipment only 11 out of the 32 are available and some of the available road equipment were not properly repaired and maintained. \uf0b7 I noted shortcomings in the district\u2019s fleet management, which included: failure to capture vehicles in the fixed assets module of the GFMIS, failure to record vehicles in the assets registrar using the format prescribed by the Accountant General; failure to maintain of fuel registers for the fuel consumed by district vehicles; and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "291", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "lack of vehicle movement logbooks and service analysis records, absence of a fleet management policy and guidelines, allocation of a vehicle to an officer who was not entitled, whereas some departments were not adequately allocated vehicles. \uf0b7 There was a lack of adequate medical equipment at Bukwo Health Centre IV, as well as a failure to properly maintain some medical equipment. \uf0b7 I noted that Bukwo HCIV does not meet the minimum or basic package of health services required for that level. For instance, it lacked the minimum infrastructure facilities and the facilities were not being used for the purpose they were built. I noted that the hospital experienced challenges of underfunding, understaffing, inadequate facilities, inadequate security and inadequate equipment. \uf0b7 Under the UgIFT programme I noted anomalies such as abandonment of works by contractors and a lack of regular site meetings for the construction of Chebinyiny Seed Secondary School and the upgrade of Amanang HC II and Kwirot HC II to HC III status. \uf0b7 I noted challenges in the payroll management such as payment of salary not through IPPS.", null], ["10", "Butaleja DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 36% of the sampled targets were fully achieved, 62% were partially achieved while 2% were not achieved at all. \uf0b7 The district collected 97.4% of its budgeted local revenue and received 97.3% of the funds expected from treasury and 99% from other government units while 100% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.642Bn which was sent back to treasury. \uf0b7 I sampled 20 out-puts with 145 activities worth UGX.5.874bn representing 17% of the total budget and noted that 9 outputs worth UGX.2.461Bn were fully quantified, 3 outputs with a total of thirtyfour (34) activities and expenditure worth UGX.1.476Bn were insufficiently quantified and 8 outputs with 25 activities worth UGX.1.937Bn were not quantified. Of the 9 quantified outputs with a total of 86 activities worth UGX.2.461Bn assessed; 2 outputs (22%)with a total of 13 activities were fully implemented while 7 outputs (78%) with a total of 73 activities were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I noted that quarterly performance reports for Q1, Q2, and Q4 were submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items nor acknowledgement of receipt by the beneficiaries. \uf0b7 I also noted challenges of the quarantine centres for example, the PPEs used at the COVID quarantine centres were not enough, no running water at the centre at the time of inspection, inadequate swabs at the isolation unit Absenteeism of some health workers \uf0b7 I noted that there was no clear scope of works for which the UGX.0.119Bn had been expended on the construction of district headquarters- Butaleja House. \uf0b7 I noted that funds to a tune of UGX.0.055Bn were not accounted for. \uf0b7 I noted that there was noncompliance with the Monthly cash withdraws of UGX.0.781Bn. \uf0b7 I noted that 3 district vehicles were abandoned in the garages. \uf0b7 I noted shortcomings were observed in the District\u2019s fleet management which included; the vehicles were recorded without sufficient details as required by the accountant General, un-updated fixed assets module of the GFMIS and there was no evidence of vehicle inspections and reconciliations, absence of a fleet"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "lack of vehicle movement logbooks and service analysis records, absence of a fleet management policy and guidelines, allocation of a vehicle to an officer who was not entitled, whereas some departments were not adequately allocated vehicles. \uf0b7 There was a lack of adequate medical equipment at Bukwo Health Centre IV, as well as a failure to properly maintain some medical equipment. \uf0b7 I noted that Bukwo HCIV does not meet the minimum or basic package of health services required for that level. For instance, it lacked the minimum infrastructure facilities and the facilities were not being used for the purpose they were built. I noted that the hospital experienced challenges of underfunding, understaffing, inadequate facilities, inadequate security and inadequate equipment. \uf0b7 Under the UgIFT programme I noted anomalies such as abandonment of works by contractors and a lack of regular site meetings for the construction of Chebinyiny Seed Secondary School and the upgrade of Amanang HC II and Kwirot HC II to HC III status. \uf0b7 I noted challenges in the payroll management such as payment of salary not through IPPS.", null], ["10", "Butaleja DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 36% of the sampled targets were fully achieved, 62% were partially achieved while 2% were not achieved at all. \uf0b7 The district collected 97.4% of its budgeted local revenue and received 97.3% of the funds expected from treasury and 99% from other government units while 100% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.642Bn which was sent back to treasury. \uf0b7 I sampled 20 out-puts with 145 activities worth UGX.5.874bn representing 17% of the total budget and noted that 9 outputs worth UGX.2.461Bn were fully quantified, 3 outputs with a total of thirtyfour (34) activities and expenditure worth UGX.1.476Bn were insufficiently quantified and 8 outputs with 25 activities worth UGX.1.937Bn were not quantified. Of the 9 quantified outputs with a total of 86 activities worth UGX.2.461Bn assessed; 2 outputs (22%)with a total of 13 activities were fully implemented while 7 outputs (78%) with a total of 73 activities were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I noted that quarterly performance reports for Q1, Q2, and Q4 were submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items nor acknowledgement of receipt by the beneficiaries. \uf0b7 I also noted challenges of the quarantine centres for example, the PPEs used at the COVID quarantine centres were not enough, no running water at the centre at the time of inspection, inadequate swabs at the isolation unit Absenteeism of some health workers \uf0b7 I noted that there was no clear scope of works for which the UGX.0.119Bn had been expended on the construction of district headquarters- Butaleja House. \uf0b7 I noted that funds to a tune of UGX.0.055Bn were not accounted for. \uf0b7 I noted that there was noncompliance with the Monthly cash withdraws of UGX.0.781Bn. \uf0b7 I noted that 3 district vehicles were abandoned in the garages. \uf0b7 I noted shortcomings were observed in the District\u2019s fleet management which included; the vehicles were recorded without sufficient details as required by the accountant General, un-updated fixed assets module of the GFMIS and there was no evidence of vehicle inspections and reconciliations, absence of a fleet"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "292", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "management policy, inadequate allocation of vehicles to key service centres, inadequate budget for maintenance over the previous three years and failure to prepare a maintenance work plan. \uf0b7 I noted challenges at Busolwe Hospital such as; lack of adequate medical equipment. Furthermore, I noted that normal deliveries stood at 64%, Caesarean deliveries stood at 36%, referrals at 4.6% and maternal deaths at 1%. \uf0b7 Delayed progress of works at Nakwasi Seed School. I noted as well that no material testing report was availed.", null], ["11", "Namisindwa DLG **Opinion** Qualified", "\uf0b7 Diversion of wage funds to private companies totaling to UGX.0.412Bn was noted. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 64% of the sampled targets were fully achieved and 36% were partially achieved. \uf0b7 The district collected 7% of its budgeted local revenue and received 107% of the funds expected from treasury and 89% from other government units while 1715% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.624Bn which was sent back to treasury. \uf0b7 I sampled 20 out-puts with 36 activities worth UGX.2.87bn and noted that 13 outputs with a total of twenty-five 25 activities (100%) and expenditure worth UGX.1.2Bn were fully quantified, 2 outputs with a total of five 05 activities and expenditure worth UGX.0.49Bn were insufficiently quantified, 5 outputs with 06 activities worth UGX.1.18Bn were not quantified. Of the 13 quantified outputs with a total of 25 activities worth UGX.1.2Bn assessed; 7 outputs with a total of 11 activities representing 54% were fully implemented while 6 outputs with a total of 14 activities representing 46% were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant. \uf0b7 I noted that all the 4 quarterly performance reports were submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items nor acknowledgement of receipt by the beneficiaries. I noted that the PPEs used at the COVID quarantine centers were not enough and Namisindwa being a porous border district required more funds for COVID-19 management. \uf0b7 I noted overdue outstanding payables of UGX.0.341Bn. \uf0b7 Lack of updated register for land and buildings. \uf0b7 I observed that sixteen (16) staff had exceeded the duration of their acting appointments. \uf0b7 I noted shortcomings were observed in the District\u2019s fleet management which included; 2 new vehicles and 18 other vehicles from prior years were recorded without sufficient details as required by the accountant General. The 18 vehicles were also missing in the assets register. I further noted that these were not recorded in the fixed assets module of the GFMIS and that for all vehicles there was no evidence of vehicle inspections and reconciliations, lack of a fleet management policy and in- adequate allocation of vehicles to key service centres. \uf0b7 Lack of adequate medical equipment and failure to properly maintain the medical equipment at St. Elizabeth Magale HCIV. Furthermore, I noted that normal deliveries stood at 82.1 %, Caesarean deliveries stood at 16.1%, referrals at 1.5% and maternal deaths at 0.27%. \uf0b7 I noted delayed progress of works at Mukoto Seed Secondary School."], ["12", "Mbale RRH **Opinion** Qualified", "\uf0b7 I noted from the Statement of Changes in Equity two separate a prior year adjustments of UGX.1.186Bn and UGX.0.541Bn. I further noted from Note 27 a net adjustment of only UGX.0.099Bn. \uf0b7 Failure to recognize external funding to a tune of UGX.0.632Bn. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "management policy, inadequate allocation of vehicles to key service centres, inadequate budget for maintenance over the previous three years and failure to prepare a maintenance work plan. \uf0b7 I noted challenges at Busolwe Hospital such as; lack of adequate medical equipment. Furthermore, I noted that normal deliveries stood at 64%, Caesarean deliveries stood at 36%, referrals at 4.6% and maternal deaths at 1%. \uf0b7 Delayed progress of works at Nakwasi Seed School. I noted as well that no material testing report was availed.", null], ["11", "Namisindwa DLG **Opinion** Qualified", "\uf0b7 Diversion of wage funds to private companies totaling to UGX.0.412Bn was noted. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 64% of the sampled targets were fully achieved and 36% were partially achieved. \uf0b7 The district collected 7% of its budgeted local revenue and received 107% of the funds expected from treasury and 89% from other government units while 1715% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.624Bn which was sent back to treasury. \uf0b7 I sampled 20 out-puts with 36 activities worth UGX.2.87bn and noted that 13 outputs with a total of twenty-five 25 activities (100%) and expenditure worth UGX.1.2Bn were fully quantified, 2 outputs with a total of five 05 activities and expenditure worth UGX.0.49Bn were insufficiently quantified, 5 outputs with 06 activities worth UGX.1.18Bn were not quantified. Of the 13 quantified outputs with a total of 25 activities worth UGX.1.2Bn assessed; 7 outputs with a total of 11 activities representing 54% were fully implemented while 6 outputs with a total of 14 activities representing 46% were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant. \uf0b7 I noted that all the 4 quarterly performance reports were submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items nor acknowledgement of receipt by the beneficiaries. I noted that the PPEs used at the COVID quarantine centers were not enough and Namisindwa being a porous border district required more funds for COVID-19 management. \uf0b7 I noted overdue outstanding payables of UGX.0.341Bn. \uf0b7 Lack of updated register for land and buildings. \uf0b7 I observed that sixteen (16) staff had exceeded the duration of their acting appointments. \uf0b7 I noted shortcomings were observed in the District\u2019s fleet management which included; 2 new vehicles and 18 other vehicles from prior years were recorded without sufficient details as required by the accountant General. The 18 vehicles were also missing in the assets register. I further noted that these were not recorded in the fixed assets module of the GFMIS and that for all vehicles there was no evidence of vehicle inspections and reconciliations, lack of a fleet management policy and in- adequate allocation of vehicles to key service centres. \uf0b7 Lack of adequate medical equipment and failure to properly maintain the medical equipment at St. Elizabeth Magale HCIV. Furthermore, I noted that normal deliveries stood at 82.1 %, Caesarean deliveries stood at 16.1%, referrals at 1.5% and maternal deaths at 0.27%. \uf0b7 I noted delayed progress of works at Mukoto Seed Secondary School."], ["12", "Mbale RRH **Opinion** Qualified", "\uf0b7 I noted from the Statement of Changes in Equity two separate a prior year adjustments of UGX.1.186Bn and UGX.0.541Bn. I further noted from Note 27 a net adjustment of only UGX.0.099Bn. \uf0b7 Failure to recognize external funding to a tune of UGX.0.632Bn. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "293", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "75% of the sampled targets were fully achieved, 8% were partially achieved while 17% were not achieved at all. \uf0b7 The district collected 75% of its budgeted local revenue and received 92% The hospital had unspent balances of UGX 0.197Bn which was sent back to treasury. \uf0b7 I sampled 4 out-puts with 7 activities worth UGX.3.05bn representing 20% of the total budget and noted that 3 outputs with 6 activities worth UGX.2.85b n were fully quantified and 1 output with 1 activity worth UGX.0.2bn was not quantified. Of the 3 quantified outputs with a total of 6 activities worth UGX.2.85bn assessed; 2 outputs with a total of 5 activities representing 67% were fully implemented while 1 output with a total of 1 activities representing 33% was partially implemented. \uf0b7 The Hospital did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 3 quarterly performance reports were submitted on time and 1 was submitted after the quarterly deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence of quality received, distribution of these items or acknowledgement of receipt by the beneficiaries. I noted that the quarantine centers were poorly managed with low staffing levels and insufficient operational costs. Furthermore a number of hospital wards were not adhering to the COVID 19 standard operating procedures. \uf0b7 24 positions with-in the district staff structure were not filled \uf0b7 I noted that the hospital accumulated revenue arrears of UGX.4.184Bn \uf0b7 I noted shortcomings in the Hospital\u2019s fleet management which included; though the vehicles were recorded assets register, they were recorded without sufficient details as required by the accountant General. I further noted that they were not recorded in the fixed assets module of the GFMIS, no evidence of vehicle inspections and reconciliations, absence of a fleet management policy, failure to update journey log books, inadequate allocation of vehicles to the key service centres and inadequate Vehicle Maintenance Funding, lack of vehicles repair and service analysis registers and non-compliance with disposal conditions. \uf0b7 There is lack of adequate medical equipment at the hospital, some medical equipment\u2019s that are non-functioning/idle due to breakdown, failure to properly maintain the medical equipment \uf0b7 I noted that the hospital made payments to retired and dead employees in form of salaries up to a tune of UGX.0.078Bn \uf0b7 I noted that the hospital failed to fully constitute a contracts committee. \uf0b7 I noted that the hospital had dilapidated Staff Quarters, lacked an air conditioner in the store and had poor garbage disposal.", null], ["13", "Kapchorwa DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 42% of the sampled targets were fully achieved, 47% were partially achieved while 11% were not achieved at all. \uf0b7 The district collected 88% of its budgeted local revenue and received 100.1% of the funds expected from treasury and 44% from other government units while 100% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.382Bn which was sent back to treasury. \uf0b7 The district had an off-budget financing amounting to UGX0.147Bn for the year contrary to the budget execution circular. \uf0b7 I sampled 17 out-puts with 23 activities worth UGX.3.5bn representing 16.8% of the total budget, and noted that 1 output with 1 activity worth UGX.0.01Bn was not quantified to enable measurement of performance. Of the 16 quantified outputs with a total of 22 activities worth UGX.3.49Bn assessed; 10 outputs with a total of 16 activities representing 63% were fully implemented, while 6 outputs"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 304, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "294", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 304, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "with a total of 6 activities representing 37% were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. I also noted that all the quarterly performance reports (PBS) were not timely submitted to MoFPED during the year. \uf0b7 There were major anomalies in the management of in-kind donations towards the Covid-19 response. Donated items were not valued; there was no evidence of checking received items for quality and there was no evidence that distribution of these items was approved by the district task force. And the health workers at the quarantine centers did not have sufficient PPEs. \uf0b7 Out of 159 positions in the approved staff structure, only 54 (34%) were filled whereas 105 (66%) remained vacant. \uf0b7 The district did not implement IG\u2019s recommendation which required the Accounting Officer to take action on the financial loss caused by the secretary land board (Mr. Chemisto Martin). The matter involved falsification of contract documents, which led to a loss of ground rent and premium amounting to UGX.0.330Bn per annum, over a period of 5 years. \uf0b7 NUSAF3 project funds were released to the district in the last month of the year (June 2020). Additionally, the district experienced a budgetary shortfall of UGX.0.029Bn (3%). \uf0b7 Shortcomings were observed in the district\u2019s fleet management, which included: failure to record vehicles in the assets registrar using the format prescribed by the Accountant General; and lack of evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a fleet management policy and guidelines , (16) officers were allocated vehicles that were beyond the recommended/prescribed engine capacities,some departments were not adequately allocated vehicles, in-adequate of vehicle maintenance funding and failure prepare a maintenance work plan. \uf0b7 I assessed the status of basic medical equipment (maternal health) at Kapchorwa District Hospital and noted that there was a lack of adequate medical equipment at the hospital, failure to carry out regular maintenance of medical equipment, non-functioning equipment and high infant mortality (at least 6-10 children died each month).", null], ["14", "Mbale DLG **Opinion** Qualified", "\uf0b7 I noted mischarge of expenditure to a tune of UGX.0.689Bn. I further observed that deductions from staff salaries amounting to UGX.0.577Bn were not remitted to Uganda Bankers Association/Uganda Consumer Lenders Association. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 35% of the sampled targets were fully achieved, 53% were partially achieved while 12% were not achieved at all. \uf0b7 The district collected 44.2% of its budgeted local revenue and received 104% of the funds expected from treasury and 53.3% from other government units while 84% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.661Bn which was sent back to treasury. \uf0b7 I sampled 18 out-puts with 43 activities worth UGX.10bn representing 6.9% of the total budget and noted that 17 outputs with 39 activities worth UGX.3.5bn were fully quantified, 1 output with 4 activities worth UGX.6.5bn was partially quantified. Of the 17 quantified outputs with a total of 39 activities worth UGX.3.5bn assessed; 12 outputs with a total of 29 activities representing 71% were fully implemented while 5 outputs with a total of 10 activities representing 29% were partially implemented. \uf0b7 All 4 quarterly performance reports were submitted after the quarterly deadlines respectively. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that COVID procurements to a tune of UGX.0.033Bn were undertaken but evaluation reports and contracts for the procurements reviewed were never"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 305, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "with a total of 6 activities representing 37% were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. I also noted that all the quarterly performance reports (PBS) were not timely submitted to MoFPED during the year. \uf0b7 There were major anomalies in the management of in-kind donations towards the Covid-19 response. Donated items were not valued; there was no evidence of checking received items for quality and there was no evidence that distribution of these items was approved by the district task force. And the health workers at the quarantine centers did not have sufficient PPEs. \uf0b7 Out of 159 positions in the approved staff structure, only 54 (34%) were filled whereas 105 (66%) remained vacant. \uf0b7 The district did not implement IG\u2019s recommendation which required the Accounting Officer to take action on the financial loss caused by the secretary land board (Mr. Chemisto Martin). The matter involved falsification of contract documents, which led to a loss of ground rent and premium amounting to UGX.0.330Bn per annum, over a period of 5 years. \uf0b7 NUSAF3 project funds were released to the district in the last month of the year (June 2020). Additionally, the district experienced a budgetary shortfall of UGX.0.029Bn (3%). \uf0b7 Shortcomings were observed in the district\u2019s fleet management, which included: failure to record vehicles in the assets registrar using the format prescribed by the Accountant General; and lack of evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a fleet management policy and guidelines , (16) officers were allocated vehicles that were beyond the recommended/prescribed engine capacities,some departments were not adequately allocated vehicles, in-adequate of vehicle maintenance funding and failure prepare a maintenance work plan. \uf0b7 I assessed the status of basic medical equipment (maternal health) at Kapchorwa District Hospital and noted that there was a lack of adequate medical equipment at the hospital, failure to carry out regular maintenance of medical equipment, non-functioning equipment and high infant mortality (at least 6-10 children died each month).", null], ["14", "Mbale DLG **Opinion** Qualified", "\uf0b7 I noted mischarge of expenditure to a tune of UGX.0.689Bn. I further observed that deductions from staff salaries amounting to UGX.0.577Bn were not remitted to Uganda Bankers Association/Uganda Consumer Lenders Association. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 35% of the sampled targets were fully achieved, 53% were partially achieved while 12% were not achieved at all. \uf0b7 The district collected 44.2% of its budgeted local revenue and received 104% of the funds expected from treasury and 53.3% from other government units while 84% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.661Bn which was sent back to treasury. \uf0b7 I sampled 18 out-puts with 43 activities worth UGX.10bn representing 6.9% of the total budget and noted that 17 outputs with 39 activities worth UGX.3.5bn were fully quantified, 1 output with 4 activities worth UGX.6.5bn was partially quantified. Of the 17 quantified outputs with a total of 39 activities worth UGX.3.5bn assessed; 12 outputs with a total of 29 activities representing 71% were fully implemented while 5 outputs with a total of 10 activities representing 29% were partially implemented. \uf0b7 All 4 quarterly performance reports were submitted after the quarterly deadlines respectively. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that COVID procurements to a tune of UGX.0.033Bn were undertaken but evaluation reports and contracts for the procurements reviewed were never"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 305, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "295", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 305, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "approved by contracts committee. \uf0b7 I noted that for all donations in kind towards COVID were not valued and were not taken on charge by the entity staff in accordance with the treasury instructions and the quality of items received was not checked and verified before receipt of these items and no evidence that the distribution of the items whose value was not established was approved by the task force. \uf0b7 I noted shortcomings were observed in the fleet management which included; the vehicles were recorded without sufficient details as required by the accountant General while all these were not in the assets register. I further noted that these were not recorded in the fixed assets module of the GFMIS and that there was no evidence of vehicle inspections and reconciliations. I also noted that the entity did not have a fleet management policy, allocation of vehicles to an officer who was not entitled and inadequate allocation of vehicles to key service centers. \uf0b7 I noted that Mbale District Hospital had inadequate medical supplies and there was failure to properly maintain the medical equipment. \uf0b7 I noted that the Busiu HCIV does not meet the minimum or basic package of health services required for that level. \uf0b7 I noted un spent balances amounting to UGX.0.207Bn on the construction of phase 2 of Bubenstye seed secondary school under the UgIFT programme and delayed physical progress of works at Chebinyiny Seed Secondary School. \uf0b7 I noted challenges in the payroll management such as; Payment of salary not through IPPS (UGX. 0.087Bn). \uf0b7 Under URF, I noted partial implementation of the planned targets and inadequate road equipment. \uf0b7 I noted the delayed Completion of the Construction of a 5-stance pit Latrine at Nakaloke P/S and construction of Maumbe\u2013Mukhwana Memorial Technical Institute in Bunghoko Sub-county.", null], ["15", "Budaka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 69% of the sampled targets were fully achieved, 23% were partially achieved while 8% were not achieved at all. \uf0b7 The district collected 59% of its budgeted local revenue and received 108% of the funds expected from treasury and 120% from other government units while 23% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.306Bn (1%) which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 18 outputs, 10 (56%) were fully quantified, 5 (28%) were insufficiently quantified and 3 (17%) were not quantified at all. Out of a sample of 10 quantified outputs, only 5 (50%) were fully implemented and 5 (50%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I noted that quarterly performance reports for 1, 3 and 4 were submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted weaknesses in the management of COVID interventions such as; insufficiently quantified work plans. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence that the quality of items received was checked and verified before receipt, there was no evidence that the distribution of the items whose value was not established was approved by the task force and there was no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 There were also challenges in the management of quarantine centres for instance the PPEs used at the COVID quarantine centres were not enough and the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 306, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "approved by contracts committee. \uf0b7 I noted that for all donations in kind towards COVID were not valued and were not taken on charge by the entity staff in accordance with the treasury instructions and the quality of items received was not checked and verified before receipt of these items and no evidence that the distribution of the items whose value was not established was approved by the task force. \uf0b7 I noted shortcomings were observed in the fleet management which included; the vehicles were recorded without sufficient details as required by the accountant General while all these were not in the assets register. I further noted that these were not recorded in the fixed assets module of the GFMIS and that there was no evidence of vehicle inspections and reconciliations. I also noted that the entity did not have a fleet management policy, allocation of vehicles to an officer who was not entitled and inadequate allocation of vehicles to key service centers. \uf0b7 I noted that Mbale District Hospital had inadequate medical supplies and there was failure to properly maintain the medical equipment. \uf0b7 I noted that the Busiu HCIV does not meet the minimum or basic package of health services required for that level. \uf0b7 I noted un spent balances amounting to UGX.0.207Bn on the construction of phase 2 of Bubenstye seed secondary school under the UgIFT programme and delayed physical progress of works at Chebinyiny Seed Secondary School. \uf0b7 I noted challenges in the payroll management such as; Payment of salary not through IPPS (UGX. 0.087Bn). \uf0b7 Under URF, I noted partial implementation of the planned targets and inadequate road equipment. \uf0b7 I noted the delayed Completion of the Construction of a 5-stance pit Latrine at Nakaloke P/S and construction of Maumbe\u2013Mukhwana Memorial Technical Institute in Bunghoko Sub-county.", null], ["15", "Budaka DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 69% of the sampled targets were fully achieved, 23% were partially achieved while 8% were not achieved at all. \uf0b7 The district collected 59% of its budgeted local revenue and received 108% of the funds expected from treasury and 120% from other government units while 23% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.306Bn (1%) which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 18 outputs, 10 (56%) were fully quantified, 5 (28%) were insufficiently quantified and 3 (17%) were not quantified at all. Out of a sample of 10 quantified outputs, only 5 (50%) were fully implemented and 5 (50%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 I noted that quarterly performance reports for 1, 3 and 4 were submitted after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted weaknesses in the management of COVID interventions such as; insufficiently quantified work plans. \uf0b7 I noted that for all donations in kind towards COVID, items received were not valued, taken on charge, there was no evidence that the quality of items received was checked and verified before receipt, there was no evidence that the distribution of the items whose value was not established was approved by the task force and there was no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 There were also challenges in the management of quarantine centres for instance the PPEs used at the COVID quarantine centres were not enough and the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 306, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "296", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 306, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "supplementary funds to run the quarantine centre which funds were also not enough. \uf0b7 Pension and Gratuity arrears totalling to UGX.0.505Bn remained unsettled at close of the year. The District further failed to repay a local revenue advance of UGX.0.024Bn to MOFPED. \uf0b7 I noted that the District processed titles for Kaderuna and Gadumire schools without surveying the land. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register, failure to capture vehicles in the fixed assets module of the GFMIS, failure to inspect and reconcile vehicles to the asset register, lack of a fleet management policy, inadequate allocation of vehicles to key service centres, inadequate vehicle maintenance funding and failure to prepare a maintenance work plan. \uf0b7 I noted that Budaka Health Center IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain the medical equipment and referral of mothers to other health units due to highly complicated cases for specialised services and inadequate staff such as the theatre assistants and anaesthetic officers. \uf0b7 Shoddy and abandoned works on the upgrade of Namusita HCII to III and constructions works at Kamonkoli Seed School.", null], ["16", "Tororo MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 16% of the sampled targets were fully achieved and 84% were partially achieved. \uf0b7 The Municipal Council collected 25% of its budgeted local revenue and received 63% of the funds expected from treasury and 100% from other government units was realized. The Municipal Council had unspent balances of UGX 1.487Bn (15%) which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 9 outputs, 6 (66%) were fully quantified, 1 (11%) was insufficiently quantified and 2 (22%) were not quantified at all. Out of a sample of 6 quantified outputs, only 2 (33%) were fully implemented while 2 (33%) were partially implemented and 2 (33%) were not implemented at all. \uf0b7 The municipality did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I also noted that all the 4 quarterly performance reports (PBS) were not timely submitted to MoFPED. \uf0b7 I noted that UGX 0.043Bn was diverted under the USMID Project. \uf0b7 I noted shortcomings in the entity\u2019s fleet management, which included: lack of evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a fleet management policy and guidelines, failure to allocate vehicles to key service centers and failure prepare a maintenance work plan. \uf0b7 I noted challenges at Bison Health Centre III such as; lack of regular maintenance of medical equipment, non-functional medical equipment, and lack of medical equipment. \uf0b7 I studied the statistical data of mothers\u2019 delivery at Bison Health Centre III and noted that a total of 129 deliveries were conducted at the facility during the year, all of which were normal deliveries. The facility did not register any maternal deaths during the period. I further noted that 9 cases which required more specialized attention were referred to higher health facilities. \uf0b7 I noted anomalies in the management of garbage (solid waste) such as; non- adherence to by-laws on garbage management; lack of garbage management strategy and plan, failure to maintain records and data on garbage collected, inadequate funding for garbage management, inadequate public awareness and sensitization, inadequate garbage collection equipment and lack of protective wear."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 307, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "supplementary funds to run the quarantine centre which funds were also not enough. \uf0b7 Pension and Gratuity arrears totalling to UGX.0.505Bn remained unsettled at close of the year. The District further failed to repay a local revenue advance of UGX.0.024Bn to MOFPED. \uf0b7 I noted that the District processed titles for Kaderuna and Gadumire schools without surveying the land. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register, failure to capture vehicles in the fixed assets module of the GFMIS, failure to inspect and reconcile vehicles to the asset register, lack of a fleet management policy, inadequate allocation of vehicles to key service centres, inadequate vehicle maintenance funding and failure to prepare a maintenance work plan. \uf0b7 I noted that Budaka Health Center IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain the medical equipment and referral of mothers to other health units due to highly complicated cases for specialised services and inadequate staff such as the theatre assistants and anaesthetic officers. \uf0b7 Shoddy and abandoned works on the upgrade of Namusita HCII to III and constructions works at Kamonkoli Seed School.", null], ["16", "Tororo MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 16% of the sampled targets were fully achieved and 84% were partially achieved. \uf0b7 The Municipal Council collected 25% of its budgeted local revenue and received 63% of the funds expected from treasury and 100% from other government units was realized. The Municipal Council had unspent balances of UGX 1.487Bn (15%) which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 9 outputs, 6 (66%) were fully quantified, 1 (11%) was insufficiently quantified and 2 (22%) were not quantified at all. Out of a sample of 6 quantified outputs, only 2 (33%) were fully implemented while 2 (33%) were partially implemented and 2 (33%) were not implemented at all. \uf0b7 The municipality did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I also noted that all the 4 quarterly performance reports (PBS) were not timely submitted to MoFPED. \uf0b7 I noted that UGX 0.043Bn was diverted under the USMID Project. \uf0b7 I noted shortcomings in the entity\u2019s fleet management, which included: lack of evidence of regular inspection and reconciliation of vehicles in the assets register, lack of a fleet management policy and guidelines, failure to allocate vehicles to key service centers and failure prepare a maintenance work plan. \uf0b7 I noted challenges at Bison Health Centre III such as; lack of regular maintenance of medical equipment, non-functional medical equipment, and lack of medical equipment. \uf0b7 I studied the statistical data of mothers\u2019 delivery at Bison Health Centre III and noted that a total of 129 deliveries were conducted at the facility during the year, all of which were normal deliveries. The facility did not register any maternal deaths during the period. I further noted that 9 cases which required more specialized attention were referred to higher health facilities. \uf0b7 I noted anomalies in the management of garbage (solid waste) such as; non- adherence to by-laws on garbage management; lack of garbage management strategy and plan, failure to maintain records and data on garbage collected, inadequate funding for garbage management, inadequate public awareness and sensitization, inadequate garbage collection equipment and lack of protective wear."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 307, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "297", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 307, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I reviewed the physical planning in the municipality and noted challenges such as; lack of approved PDP and detailed plans, lack of Urban Physical Planning Committee, inadequate funding of the detailed plans of the Physical Development Plan activities, unauthorized alteration of Physical Development Plan, lack of development permits in support of ongoing physical developments.", null], ["17", "Bududa DLG **Opinion** Unqualified", "\uf0b7 The district collected 57.3% of its budgeted local revenue and received 100% of the funds expected from treasury and 60% from other government units while 77.8% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.822Bn which was sent back to treasury. \uf0b7 The district had an off-budget financing amounting to UGX0.453Bn for the year contrary to the budget execution circular. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 14 outputs, 6 (42%) were fully quantified, 4 (29%) were insufficiently quantified and 4 (29%) were not quantified at all. Out of a sample of 6 quantified outputs, only 4 (67%) were fully implemented and 2 (33%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED, MoLG, OPM and NPA. \uf0b7 I noted that quarterly performance reports for 1 and 2 were submitted after the deadline. \uf0b7 I noted that UGX.0.0015Bn of the COVID funds received was spent at source without banking it. \uf0b7 The items that were received in kind were not valued as required by the Treasury Instructions, Some items were not taken on charge, quality of items received was not checked and verified before receipt and no evidence that the distribution of the items whose value was not established was approved by the task force. \uf0b7 I noted that the District is currently battling legal cases against Kamcon Co. Ltd and Butta contractors. \uf0b7 I noted that out of the approved staff structure of 1,824 positions 473 positions were vacant. \uf0b7 I noted that the District had 20 acres of untitled land making it prone to encroachment. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record assets in the asset register and in the format prescribed by the Accountant General, lack of a fleet management policy, allocation of vehicles that were beyond the recommended/prescribed engine capacities to the officers, insufficient fleet to the key service centres and inadequate of vehicle maintenance funding. \uf0b7 I noted that under UGFIT, UGX.0.369Bn was unspent and returned to the UCF. \uf0b7 I noted weaknesses in the payroll Management such as; under payment to Uganda Bankers Association/Uganda Consumer Lenders (UGX 0.0076Bn) and under remittance to UNATU (UGX 0.005Bn). \uf0b7 I noted that Bududa Hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle medical equipment, non-functioning equipment and referral of mothers to other health units due to stock out of blood and lack of antitheist. \uf0b7 I noted challenges in the procurement of public works during the year such as; failure to fully implement the procurement plan and unreported micro procurements (UGX 0.011Bn). \uf0b7 Under the implementation of the URF,I noted that there was a budget deficit of UGX 0.078Bn (27.16%) and un- maintained roads of Nalufu-Shazou and Bumayoka-Bunandutu. \uf0b7 I noted non disposal of 3 vehicles, 10 motorcycles and 960 old Bududa hospital items."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I reviewed the physical planning in the municipality and noted challenges such as; lack of approved PDP and detailed plans, lack of Urban Physical Planning Committee, inadequate funding of the detailed plans of the Physical Development Plan activities, unauthorized alteration of Physical Development Plan, lack of development permits in support of ongoing physical developments.", null], ["17", "Bududa DLG **Opinion** Unqualified", "\uf0b7 The district collected 57.3% of its budgeted local revenue and received 100% of the funds expected from treasury and 60% from other government units while 77.8% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.822Bn which was sent back to treasury. \uf0b7 The district had an off-budget financing amounting to UGX0.453Bn for the year contrary to the budget execution circular. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 14 outputs, 6 (42%) were fully quantified, 4 (29%) were insufficiently quantified and 4 (29%) were not quantified at all. Out of a sample of 6 quantified outputs, only 4 (67%) were fully implemented and 2 (33%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED, MoLG, OPM and NPA. \uf0b7 I noted that quarterly performance reports for 1 and 2 were submitted after the deadline. \uf0b7 I noted that UGX.0.0015Bn of the COVID funds received was spent at source without banking it. \uf0b7 The items that were received in kind were not valued as required by the Treasury Instructions, Some items were not taken on charge, quality of items received was not checked and verified before receipt and no evidence that the distribution of the items whose value was not established was approved by the task force. \uf0b7 I noted that the District is currently battling legal cases against Kamcon Co. Ltd and Butta contractors. \uf0b7 I noted that out of the approved staff structure of 1,824 positions 473 positions were vacant. \uf0b7 I noted that the District had 20 acres of untitled land making it prone to encroachment. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record assets in the asset register and in the format prescribed by the Accountant General, lack of a fleet management policy, allocation of vehicles that were beyond the recommended/prescribed engine capacities to the officers, insufficient fleet to the key service centres and inadequate of vehicle maintenance funding. \uf0b7 I noted that under UGFIT, UGX.0.369Bn was unspent and returned to the UCF. \uf0b7 I noted weaknesses in the payroll Management such as; under payment to Uganda Bankers Association/Uganda Consumer Lenders (UGX 0.0076Bn) and under remittance to UNATU (UGX 0.005Bn). \uf0b7 I noted that Bududa Hospital faced challenges in delivery of services such as lack of adequate medical equipment, idle medical equipment, non-functioning equipment and referral of mothers to other health units due to stock out of blood and lack of antitheist. \uf0b7 I noted challenges in the procurement of public works during the year such as; failure to fully implement the procurement plan and unreported micro procurements (UGX 0.011Bn). \uf0b7 Under the implementation of the URF,I noted that there was a budget deficit of UGX 0.078Bn (27.16%) and un- maintained roads of Nalufu-Shazou and Bumayoka-Bunandutu. \uf0b7 I noted non disposal of 3 vehicles, 10 motorcycles and 960 old Bududa hospital items."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "298", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted failure to recover YLP and UWEP funds to a tune of UGX.0.539Bn and UGX.0.282Bn respectively.", null], ["18", "Busia DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 25% of the sampled targets were fully achieved and 75% were partially achieved. \uf0b7 The district collected 65.3% of its budgeted local revenue and received 99.8% of the funds expected from treasury and 53% from other government units while 41% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.580Bn which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 23 outputs, 10 (44%) were fully quantified, 1 (4%) was insufficiently quantified and 12 (52%) were not quantified at all. Out of a sample of 10 quantified outputs, only 6 (60%) were fully implemented and 4 (40%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. However, i noted inaccuracies in these quarterly performance reports. \uf0b7 I observed that all the cash received under management of COVID intervention of UGX.0.010Bn was not banked but used at source. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans, irregularities in the procurement of items. \uf0b7 The items that were received in kind were not valued as required by the Treasury Instructions, Items were not taken on charge by the entity staff, there was also no evidence that the quality of items received was checked and verified before receipt of these items, there was no evidence that the distribution of the items whose value was not established was approved by the task force. \uf0b7 Cash donation totalling UGX.0.008Bn received from different donors as COVID intervention was not banked. \uf0b7 I noted that out of 2,396 approved staff structure, 2,073 (86.5%) positions were filled leaving 323 (13.5%) posts vacant. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by the Accountant General, failure to carry out vehicle inspections and reconciliations, failure to capture the motor vehicles in the fixed assets module of the GFMIS, lack of a fleet management policy, allocation of vehicles that were beyond the recommended/prescribed engine capacities to the officers, inadequate allocation of vehicles to key service centers, in aadequate of Vehicle Maintenance Funding and failure to prepare a maintenance work plan. \uf0b7 I noted that Masafu district Hospital faced challenges in delivery of services such as lack of adequate medical equipment and referral of mothers to other health units stock out of blood and no antitheist. \uf0b7 I noted that the district did not prepare progress reports for the donor funds amounting to UGX.0.223Bn. \uf0b7 I noted challenges in the procurement during the year such as; failure to fully implement the procurement plan of procurements worth UGX 1.102Bn. \uf0b7 I noted that a number of vehicles and motorcycles had broken down and others were due for disposal because of their poor mechanical state. \uf0b7 I noted failure to recover funds under the YLP to a tune of UGX. 1.097Bn as at 30th June 2020."], ["19", "Busia MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 50% of the sampled targets were fully achieved, 30% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 173.4% of its budgeted local revenue and received 93.8% of the funds expected from treasury and 8.2% from other government units while 35% funds budgeted from external sources was realized. The district had unspent"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 309, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted failure to recover YLP and UWEP funds to a tune of UGX.0.539Bn and UGX.0.282Bn respectively.", null], ["18", "Busia DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 25% of the sampled targets were fully achieved and 75% were partially achieved. \uf0b7 The district collected 65.3% of its budgeted local revenue and received 99.8% of the funds expected from treasury and 53% from other government units while 41% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.580Bn which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 23 outputs, 10 (44%) were fully quantified, 1 (4%) was insufficiently quantified and 12 (52%) were not quantified at all. Out of a sample of 10 quantified outputs, only 6 (60%) were fully implemented and 4 (40%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. However, i noted inaccuracies in these quarterly performance reports. \uf0b7 I observed that all the cash received under management of COVID intervention of UGX.0.010Bn was not banked but used at source. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans, irregularities in the procurement of items. \uf0b7 The items that were received in kind were not valued as required by the Treasury Instructions, Items were not taken on charge by the entity staff, there was also no evidence that the quality of items received was checked and verified before receipt of these items, there was no evidence that the distribution of the items whose value was not established was approved by the task force. \uf0b7 Cash donation totalling UGX.0.008Bn received from different donors as COVID intervention was not banked. \uf0b7 I noted that out of 2,396 approved staff structure, 2,073 (86.5%) positions were filled leaving 323 (13.5%) posts vacant. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by the Accountant General, failure to carry out vehicle inspections and reconciliations, failure to capture the motor vehicles in the fixed assets module of the GFMIS, lack of a fleet management policy, allocation of vehicles that were beyond the recommended/prescribed engine capacities to the officers, inadequate allocation of vehicles to key service centers, in aadequate of Vehicle Maintenance Funding and failure to prepare a maintenance work plan. \uf0b7 I noted that Masafu district Hospital faced challenges in delivery of services such as lack of adequate medical equipment and referral of mothers to other health units stock out of blood and no antitheist. \uf0b7 I noted that the district did not prepare progress reports for the donor funds amounting to UGX.0.223Bn. \uf0b7 I noted challenges in the procurement during the year such as; failure to fully implement the procurement plan of procurements worth UGX 1.102Bn. \uf0b7 I noted that a number of vehicles and motorcycles had broken down and others were due for disposal because of their poor mechanical state. \uf0b7 I noted failure to recover funds under the YLP to a tune of UGX. 1.097Bn as at 30th June 2020."], ["19", "Busia MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 50% of the sampled targets were fully achieved, 30% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 173.4% of its budgeted local revenue and received 93.8% of the funds expected from treasury and 8.2% from other government units while 35% funds budgeted from external sources was realized. The district had unspent"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 309, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "299", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 309, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "balances of UGX 6.137Bn (50.6%) which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 16 outputs, 13 (81%) were fully quantified and 3 (19%) were not quantified at all. Out of a sample of 13 quantified outputs, only 7 (54%) were fully implemented while 4 (31%) were partially implemented and 2 (15%) were not implemented at all. \uf0b7 The Municipal Council did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I noted that quarterly performance reports for 1 and 4 were submitted after the deadline. However, I noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that the Municipality had unspent balance of UGX 5.759Bn of which UGX.0.375Bn was transferred to treasury, leaving a balance of UGX.5.383Bn unspent. \uf0b7 I noted that receivables to a tune of UGX.0.256Bn from YLP and UWEP groups remained uncollected as at 30 June 2020. \uf0b7 Out of the approved staff structure of 512 positions 217 positions have been filled, leaving 215 positions vacant. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by the Accountant General, failure to trace vehicles to the staff or locations, lack of a fleet management policy, failure to allocate vehicles to the individuals, inadequate allocation of vehicles to key service centres, inadequate vehicle maintenance funding and failure to prepare a maintenance work plan. \uf0b7 I noted that Busia Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, idle medical equipment, and referral of mothers to other health units due to stock out of blood and no antitheist. \uf0b7 I noted challenges in the implementation of physical development plans such as; lack of approved PDP and detailed Plans and inadequate funding of the detailed plans of the physical development plan activities. \uf0b7 I noted that there were neither by-laws on Garbage management nor a Garbage Management Strategy and Plan at the Municipal Council. \uf0b7 I also noted that Busia MC had inadequate; Public awareness and sensitization, funding for Garbage management and Equipment and facilities for Garbage collection and disposal.", null], ["20", "Kibuku DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 67% of the sampled targets were fully achieved and 33% were partially achieved. \uf0b7 The district collected 81% of its budgeted local revenue and received 96% of the funds expected from treasury and 76% from other government units. The district had unspent balances of UGX 1.3Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 10 outputs, 9 (90%) were fully quantified while 1 (10%) was not quantified at all. Out of the 9 quantified out-puts, 5(56%) were fully implemented while 4 (44%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 The district received UGX.205M for COVID interventions and 80% of these funds were utilized. The balance of UGX.40m transferred to the treasury. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans and lack of district task force minutes. \uf0b7 Items that were received in Kind were neither valued nor taken on charge, there was no evidence of quality checks before distribution and there was no evidence that the distribution of the items was approved by the task force as guided by the PSST."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 310, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "balances of UGX 6.137Bn (50.6%) which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs. Out of a sample of 16 outputs, 13 (81%) were fully quantified and 3 (19%) were not quantified at all. Out of a sample of 13 quantified outputs, only 7 (54%) were fully implemented while 4 (31%) were partially implemented and 2 (15%) were not implemented at all. \uf0b7 The Municipal Council did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I noted that quarterly performance reports for 1 and 4 were submitted after the deadline. However, I noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that the Municipality had unspent balance of UGX 5.759Bn of which UGX.0.375Bn was transferred to treasury, leaving a balance of UGX.5.383Bn unspent. \uf0b7 I noted that receivables to a tune of UGX.0.256Bn from YLP and UWEP groups remained uncollected as at 30 June 2020. \uf0b7 Out of the approved staff structure of 512 positions 217 positions have been filled, leaving 215 positions vacant. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by the Accountant General, failure to trace vehicles to the staff or locations, lack of a fleet management policy, failure to allocate vehicles to the individuals, inadequate allocation of vehicles to key service centres, inadequate vehicle maintenance funding and failure to prepare a maintenance work plan. \uf0b7 I noted that Busia Health Centre IV faced challenges in delivery of services such as lack of adequate medical equipment, idle medical equipment, and referral of mothers to other health units due to stock out of blood and no antitheist. \uf0b7 I noted challenges in the implementation of physical development plans such as; lack of approved PDP and detailed Plans and inadequate funding of the detailed plans of the physical development plan activities. \uf0b7 I noted that there were neither by-laws on Garbage management nor a Garbage Management Strategy and Plan at the Municipal Council. \uf0b7 I also noted that Busia MC had inadequate; Public awareness and sensitization, funding for Garbage management and Equipment and facilities for Garbage collection and disposal.", null], ["20", "Kibuku DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 67% of the sampled targets were fully achieved and 33% were partially achieved. \uf0b7 The district collected 81% of its budgeted local revenue and received 96% of the funds expected from treasury and 76% from other government units. The district had unspent balances of UGX 1.3Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 10 outputs, 9 (90%) were fully quantified while 1 (10%) was not quantified at all. Out of the 9 quantified out-puts, 5(56%) were fully implemented while 4 (44%) were partially implemented. \uf0b7 The District did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 The district received UGX.205M for COVID interventions and 80% of these funds were utilized. The balance of UGX.40m transferred to the treasury. \uf0b7 I also noted weaknesses in the management of the COVID interventions such as; insufficiently quantified work plans and lack of district task force minutes. \uf0b7 Items that were received in Kind were neither valued nor taken on charge, there was no evidence of quality checks before distribution and there was no evidence that the distribution of the items was approved by the task force as guided by the PSST."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 310, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "300", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 310, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that on 1st July 2020, there was theft of district cash worth UGX.0.0051Bn and various district property. \uf0b7 I noted failure to maintain Kataka-Kiryolo-Nangololo Road under the URF project. The road surface is being washed away by running water and there delays in the installation of culverts. \uf0b7 The district has a shortage of teachers, inadequate and inferior latrine facilities, inadequate desks and classrooms among others. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, and failure to carry out inspection and reconciliation of motor vehicles, absence of fleet management policy, inadequate allocation of vehicles to key service centers , and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kibuku Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and referral of mothers to other health units\u2019 inability due to handle cases of obstructed labor, previous scars and cases in need of blood transfusion services. \uf0b7 I noted that there is delayed progress on the Upgrade of Nalubembe HC II to HC III and Kabweri & Kasasira Seed Schools. \uf0b7 I noted that the contractor (M/s Lab-Plus Ltd) who undertook the Construction of Kabweri & Kasasira Seed Schools did not present a valid performance security worth UGX.398m as stipulated in the contract.", null], ["21", "Kapchorwa MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 87.5% of the sampled targets were fully achieved, 6.25% were partially achieved while 6.25% were not achieved at all. \uf0b7 The municipality collected 6.8% of its budgeted local revenue and received 90% of the funds expected from treasury and 100.08% from other government was realized. The Municipality had unspent balances of UGX 0.30Bn (4%) which was sent back to treasury. \uf0b7 I sampled 33 out-puts, 11 outputs with a total of 48 activities representing 33% were fully quantified, 2 outputs with 10 activities representing 6% were partially quantified while 20 outputs with 67 activities representing 60.6%were not quantified at all. Of the 11 outputs that were fully quantified with a total of 48 activities worth UGX.0.62bn, 4 outputs with 8 activities worth UGX.0.063Bn were fully implemented, 6 outputs with 38 activities worth UGX.0.555Bn were partially implemented and 1 output with 2 activities worth UGX.0.002Bn was not implemented. \uf0b7 The Municipal Council did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, and Q4 after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that the Municipal Council had outstanding payables of UGX.0.655Bn by the end of the year ended June, 2020. \uf0b7 It observed that the Municipal Council remitted to Treasury only UGX.0.017Bn (34%) as local revenue recovered, leaving a balance of UGX.0.034Bn (66%) outstanding. I further noted that the outstanding advance was not recognized as a liability/payable in the financial statements. \uf0b7 I observed that the Municipal Council lacked titles for Chepsukunya land and 2 acres of Ngoriomwo Land located in Kween District. \uf0b7 I observed that the Eastern Division has under-utilized the CAIIP project\u2019s market, milk cooler and Artificial insemination kit systems for over a decade. \uf0b7 I observed withdrawals in excess of the cash limits amounting to UGX 0.025Bn. \uf0b7 I noted that whereas a sum of UGX.0.050Bn (100%) was warranted and released for acquisition of motor vehicles, by the, funds were instead used to buy four new motorcycles."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 311, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that on 1st July 2020, there was theft of district cash worth UGX.0.0051Bn and various district property. \uf0b7 I noted failure to maintain Kataka-Kiryolo-Nangololo Road under the URF project. The road surface is being washed away by running water and there delays in the installation of culverts. \uf0b7 The district has a shortage of teachers, inadequate and inferior latrine facilities, inadequate desks and classrooms among others. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, and failure to carry out inspection and reconciliation of motor vehicles, absence of fleet management policy, inadequate allocation of vehicles to key service centers , and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kibuku Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment and referral of mothers to other health units\u2019 inability due to handle cases of obstructed labor, previous scars and cases in need of blood transfusion services. \uf0b7 I noted that there is delayed progress on the Upgrade of Nalubembe HC II to HC III and Kabweri & Kasasira Seed Schools. \uf0b7 I noted that the contractor (M/s Lab-Plus Ltd) who undertook the Construction of Kabweri & Kasasira Seed Schools did not present a valid performance security worth UGX.398m as stipulated in the contract.", null], ["21", "Kapchorwa MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 87.5% of the sampled targets were fully achieved, 6.25% were partially achieved while 6.25% were not achieved at all. \uf0b7 The municipality collected 6.8% of its budgeted local revenue and received 90% of the funds expected from treasury and 100.08% from other government was realized. The Municipality had unspent balances of UGX 0.30Bn (4%) which was sent back to treasury. \uf0b7 I sampled 33 out-puts, 11 outputs with a total of 48 activities representing 33% were fully quantified, 2 outputs with 10 activities representing 6% were partially quantified while 20 outputs with 67 activities representing 60.6%were not quantified at all. Of the 11 outputs that were fully quantified with a total of 48 activities worth UGX.0.62bn, 4 outputs with 8 activities worth UGX.0.063Bn were fully implemented, 6 outputs with 38 activities worth UGX.0.555Bn were partially implemented and 1 output with 2 activities worth UGX.0.002Bn was not implemented. \uf0b7 The Municipal Council did not prepare and submit the annual monitoring plans and quarterly monitoring reports to MoFPED and other relevant stakeholders. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, and Q4 after the deadline. I also noted inaccuracies in these quarterly performance reports. \uf0b7 I noted that the Municipal Council had outstanding payables of UGX.0.655Bn by the end of the year ended June, 2020. \uf0b7 It observed that the Municipal Council remitted to Treasury only UGX.0.017Bn (34%) as local revenue recovered, leaving a balance of UGX.0.034Bn (66%) outstanding. I further noted that the outstanding advance was not recognized as a liability/payable in the financial statements. \uf0b7 I observed that the Municipal Council lacked titles for Chepsukunya land and 2 acres of Ngoriomwo Land located in Kween District. \uf0b7 I observed that the Eastern Division has under-utilized the CAIIP project\u2019s market, milk cooler and Artificial insemination kit systems for over a decade. \uf0b7 I observed withdrawals in excess of the cash limits amounting to UGX 0.025Bn. \uf0b7 I noted that whereas a sum of UGX.0.050Bn (100%) was warranted and released for acquisition of motor vehicles, by the, funds were instead used to buy four new motorcycles."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 311, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "301", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 311, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted shortcomings in the Municipal Council\u2019s fleet management which included; lack of a fleet management policy, in-adequate allocation of vehicles to key service centers and motor vehicle LG008-046 was grounded due to an accident and FAW Tipper truck was grounded due to Engine Complications \uf0b7 I noted challenges in the implementation Physical Development plan such as; expired physical and failure by the physical planning committee to meet regularly. \uf0b7 I noted that challenges in garbage management such as; there were neither by- laws on Garbage management nor a Garbage Management Strategy and Plan at the Municipal Council, failure to undertake Public awareness and sensitization, inadequate equipment and facilities for Garbage collection and disposal, failure to ensure Clean Sanitary Conditions in the Municipality and limited funding for garbage management. \uf0b7 There is lack of adequate medical equipment at Tegere\u2019s Health Centre IV. \uf0b7 I noted the delayed Completion of Works on the upgrade of Kaplelko HC II to HCIII. I noted that the Contractor was using one of the staff houses to store materials like wheel barrows, spades and cement.", null], ["", "**MBARARA BRANCH**", ""], ["1", "Kiruhura DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 33% of the sampled targets were fully achieved, 67% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 58.1% of its budgeted local revenue and received 93% of the funds expected from treasury and 58% from other government units while 48% came from external sources. The district had unspent balances of UGX 0.902Bn which was sent back to treasury. \uf0b7 All the 7 outputs were fully quantified but I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 2 (29%) were fully implemented, while 5 (71%) were partially implemented. \uf0b7 Out of 4 quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 0.205Bn for Covid interventions and UGX 0.165Bn was utilized and the balance of UGX 0.04Bn was returned to the consolidated fund. \uf0b7 I noted that even though the district received and spent all the funds as per the COVID 19 work plan, the planned activities were not all fully implemented. I noted that 395 items were not taken on charge even though the COVID19 team reported them as donations. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of motor vehicle records, lack of a fleet management policy, insufficient fleet and irregular maintenance of the district vehicles. \uf0b7 I also noted low absorption of UgIFT funds to a tune of UGX.0.312Bn (48%). \uf0b7 There was also irregular payment of VAT worth UGX. 0.052Bn to the Contractor of UgIFT Project which is a World Bank project exempted from VAT. \uf0b7 I also noted delayed completion of the project. Audit inspections carried out on 29th July 2020 revealed, that works were at wall plate level one month behind schedule. \uf0b7 I noted that Kiruhura District HC IV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment and none functioning medical equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 312, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted shortcomings in the Municipal Council\u2019s fleet management which included; lack of a fleet management policy, in-adequate allocation of vehicles to key service centers and motor vehicle LG008-046 was grounded due to an accident and FAW Tipper truck was grounded due to Engine Complications \uf0b7 I noted challenges in the implementation Physical Development plan such as; expired physical and failure by the physical planning committee to meet regularly. \uf0b7 I noted that challenges in garbage management such as; there were neither by- laws on Garbage management nor a Garbage Management Strategy and Plan at the Municipal Council, failure to undertake Public awareness and sensitization, inadequate equipment and facilities for Garbage collection and disposal, failure to ensure Clean Sanitary Conditions in the Municipality and limited funding for garbage management. \uf0b7 There is lack of adequate medical equipment at Tegere\u2019s Health Centre IV. \uf0b7 I noted the delayed Completion of Works on the upgrade of Kaplelko HC II to HCIII. I noted that the Contractor was using one of the staff houses to store materials like wheel barrows, spades and cement.", null], ["", "**MBARARA BRANCH**", ""], ["1", "Kiruhura DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 33% of the sampled targets were fully achieved, 67% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 58.1% of its budgeted local revenue and received 93% of the funds expected from treasury and 58% from other government units while 48% came from external sources. The district had unspent balances of UGX 0.902Bn which was sent back to treasury. \uf0b7 All the 7 outputs were fully quantified but I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 2 (29%) were fully implemented, while 5 (71%) were partially implemented. \uf0b7 Out of 4 quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 0.205Bn for Covid interventions and UGX 0.165Bn was utilized and the balance of UGX 0.04Bn was returned to the consolidated fund. \uf0b7 I noted that even though the district received and spent all the funds as per the COVID 19 work plan, the planned activities were not all fully implemented. I noted that 395 items were not taken on charge even though the COVID19 team reported them as donations. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of motor vehicle records, lack of a fleet management policy, insufficient fleet and irregular maintenance of the district vehicles. \uf0b7 I also noted low absorption of UgIFT funds to a tune of UGX.0.312Bn (48%). \uf0b7 There was also irregular payment of VAT worth UGX. 0.052Bn to the Contractor of UgIFT Project which is a World Bank project exempted from VAT. \uf0b7 I also noted delayed completion of the project. Audit inspections carried out on 29th July 2020 revealed, that works were at wall plate level one month behind schedule. \uf0b7 I noted that Kiruhura District HC IV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment and none functioning medical equipment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 312, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted shortcomings in the Municipal Council\u2019s fleet management which included; lack of a fleet management policy, in-adequate allocation of vehicles to key service centers and motor vehicle LG008-046 was grounded due to an accident and FAW Tipper truck was grounded due to Engine Complications \uf0b7 I noted challenges in the implementation Physical Development plan such as; expired physical and failure by the physical planning committee to meet regularly. \uf0b7 I noted that challenges in garbage management such as; there were neither by- laws on Garbage management nor a Garbage Management Strategy and Plan at the Municipal Council, failure to undertake Public awareness and sensitization, inadequate equipment and facilities for Garbage collection and disposal, failure to ensure Clean Sanitary Conditions in the Municipality and limited funding for garbage management. \uf0b7 There is lack of adequate medical equipment at Tegere\u2019s Health Centre IV. \uf0b7 I noted the delayed Completion of Works on the upgrade of Kaplelko HC II to HCIII. I noted that the Contractor was using one of the staff houses to store materials like wheel barrows, spades and cement.", null], ["", "**MBARARA BRANCH**", ""], ["1", "Kiruhura DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 33% of the sampled targets were fully achieved, 67% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 58.1% of its budgeted local revenue and received 93% of the funds expected from treasury and 58% from other government units while 48% came from external sources. The district had unspent balances of UGX 0.902Bn which was sent back to treasury. \uf0b7 All the 7 outputs were fully quantified but I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 2 (29%) were fully implemented, while 5 (71%) were partially implemented. \uf0b7 Out of 4 quarterly reports, only 3 (75%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 0.205Bn for Covid interventions and UGX 0.165Bn was utilized and the balance of UGX 0.04Bn was returned to the consolidated fund. \uf0b7 I noted that even though the district received and spent all the funds as per the COVID 19 work plan, the planned activities were not all fully implemented. I noted that 395 items were not taken on charge even though the COVID19 team reported them as donations. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of motor vehicle records, lack of a fleet management policy, insufficient fleet and irregular maintenance of the district vehicles. \uf0b7 I also noted low absorption of UgIFT funds to a tune of UGX.0.312Bn (48%). \uf0b7 There was also irregular payment of VAT worth UGX. 0.052Bn to the Contractor of UgIFT Project which is a World Bank project exempted from VAT. \uf0b7 I also noted delayed completion of the project. Audit inspections carried out on 29th July 2020 revealed, that works were at wall plate level one month behind schedule. \uf0b7 I noted that Kiruhura District HC IV faced challenges in delivery of services such as lack of adequate medical equipment, idle equipment and none functioning medical equipment."], ["2", "Kanungu DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 0% of the sampled targets were fully achieved, 75% were partially achieved while 25% were not achieved at all. \uf0b7 The District collected 37% of its budgeted local revenue and received 103% of the funds expected from treasury and 28% from other government units while 60% funds budgeted from external sources was realized. The district had unspent"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 312, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "302", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 312, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "balances of UGX 1.04Bn which was sent back to treasury. \uf0b7 All the 7 sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. The entity did not submit performance reports for Q1, Q2, Q3, Q4 and there were no monitoring and evaluation reports submitted as required. \uf0b7 I noted weaknesses in the management of Ebola and donor funds including inadequately accounted for funds for case management and Infection Prevention and Control, irregular payment of funds for deployment of Health Workers to carry out surveillance at point of entry to councillors and inadequately accounted for GAVI funds, \uf0b7 I noted that the district irregularly allocated part of the stock farm land to a private developer with unclear responsibilities in the MOU and unaccounted for heifers at the stock farm, \uf0b7 Weaknesses were also noted in the implementation of COVID-19 interventions including unbanked cash spent at source of 4m, under absorption of funds by 14%, diversion of 24m to non-Covid related activities, unaccounted for funds of 24m, no records for receipt and issue of donations received in kind, the quarantine centre at Matanda had no running water, had inadequate PPEs and no stores personnel. \uf0b7 There were weaknesses in the management of the district fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-inspection and reconciliation of vehicles and assets not recorded in the format prescribed by the Accountant General and no vehicle maintenance plans. \uf0b7 I noted that Kanungu District Hospital faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, idle medical equipment such as infant incubator and the phototherapy unit, the hospital referred 2.4% of maternal cases to other facilities due to inadequate medical equipment at the hospital and the presence of better medical equipment at subordinate health facilities of Rugyeyo HC III and Kanungu HC IV, lack of other essential medical equipment for handling of maternal cases such as ultra sound scan equipment for expectant mothers, X- ray equipment and the hospital did not have an operating ambulance.", null], ["3", "Mbarara DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 43% of the sampled targets were fully achieved, 57% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 72% of its budgeted local revenue and received 101% of the funds expected from treasury and 70% from other government units while 54.2% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.19Bn which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs where out of the 16 quantified outputs, 11 (69%) were fully implemented, while 3 (19%) were partially implemented and 2 (13%) were not implemented at all. \uf0b7 I noted that the District failed to submit quarterly monitoring reports to the Office of the Prime Minister contrary to the budget execution circular. \uf0b7 I noted that all the four (100%) quarterly reports were not submitted on time. \uf0b7 I noted through interactions with the task force members that donations in kind for COVID management were neither recorded in the district stores ledger nor receipted/acknowledged. \uf0b7 A review of the statement of financial position and the note to the financial statements revealed that the entity had accumulated domestic arrears worth UGX. 0.240Bn in rent, goods and services consumed \uf0b7 There were weaknesses in the management of the districts fleet including;"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "balances of UGX 1.04Bn which was sent back to treasury. \uf0b7 All the 7 sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. The entity did not submit performance reports for Q1, Q2, Q3, Q4 and there were no monitoring and evaluation reports submitted as required. \uf0b7 I noted weaknesses in the management of Ebola and donor funds including inadequately accounted for funds for case management and Infection Prevention and Control, irregular payment of funds for deployment of Health Workers to carry out surveillance at point of entry to councillors and inadequately accounted for GAVI funds, \uf0b7 I noted that the district irregularly allocated part of the stock farm land to a private developer with unclear responsibilities in the MOU and unaccounted for heifers at the stock farm, \uf0b7 Weaknesses were also noted in the implementation of COVID-19 interventions including unbanked cash spent at source of 4m, under absorption of funds by 14%, diversion of 24m to non-Covid related activities, unaccounted for funds of 24m, no records for receipt and issue of donations received in kind, the quarantine centre at Matanda had no running water, had inadequate PPEs and no stores personnel. \uf0b7 There were weaknesses in the management of the district fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-inspection and reconciliation of vehicles and assets not recorded in the format prescribed by the Accountant General and no vehicle maintenance plans. \uf0b7 I noted that Kanungu District Hospital faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, idle medical equipment such as infant incubator and the phototherapy unit, the hospital referred 2.4% of maternal cases to other facilities due to inadequate medical equipment at the hospital and the presence of better medical equipment at subordinate health facilities of Rugyeyo HC III and Kanungu HC IV, lack of other essential medical equipment for handling of maternal cases such as ultra sound scan equipment for expectant mothers, X- ray equipment and the hospital did not have an operating ambulance.", null], ["3", "Mbarara DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 43% of the sampled targets were fully achieved, 57% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 72% of its budgeted local revenue and received 101% of the funds expected from treasury and 70% from other government units while 54.2% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.19Bn which was sent back to treasury. \uf0b7 I also noted challenges in implementation of quantified outputs where out of the 16 quantified outputs, 11 (69%) were fully implemented, while 3 (19%) were partially implemented and 2 (13%) were not implemented at all. \uf0b7 I noted that the District failed to submit quarterly monitoring reports to the Office of the Prime Minister contrary to the budget execution circular. \uf0b7 I noted that all the four (100%) quarterly reports were not submitted on time. \uf0b7 I noted through interactions with the task force members that donations in kind for COVID management were neither recorded in the district stores ledger nor receipted/acknowledged. \uf0b7 A review of the statement of financial position and the note to the financial statements revealed that the entity had accumulated domestic arrears worth UGX. 0.240Bn in rent, goods and services consumed \uf0b7 There were weaknesses in the management of the districts fleet including;"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "303", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "improper maintenance of motor vehicle records, lack of a fleet management policy and irregularities in the motor vehicle allocation. \uf0b7 I noted that Bwizibwera HC IV faced challenges in delivery of services such as lack of adequate medical equipment and referrals of mothers due to power shortage, lack of oxygen, few C-section sets and few medical officers. \uf0b7 I also noted delayed completion of Bukiro seed school project under UgIFT.", null], ["4", "Ntungamo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed the entity did not undertake an evaluation of the extent of achievement of the strategic objectives. \uf0b7 The district collected 97% of its budgeted local revenue and received 101% of the funds expected from treasury and 26% from other government units while 63% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.80Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 22 quantified outputs, 6 (27%) were fully implemented, while 16 (73%) were partially implemented. \uf0b7 I noted that all the two (50%) quarterly reports were not submitted on time, that is Q1 and Q4 reports \uf0b7 I noted that there were no exceptions raised on management of COVID19 interventions \uf0b7 There were weaknesses in the management of the districts fleet including; lack of a fleet management policy, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units, the drivers were not periodically tested, did not undergo medical examination and none of the drivers underwent periodic training including defensive driving at a recognized training institute, and inadequate funding for maintenance leading to grounding of some vehicles \uf0b7 I noted that Itojo hospital faced challenges in delivery of maternal health services such as lack of adequate medical equipment, non-functioning equipment like auto claves and dropplers, referrals of mothers due to unreliable electricity, no stand-by generator, sometimes Stock out of blood and some cases that need specialist care. \uf0b7 I also noted delayed completion of Kihanga Seed Secondary School project and delayed Upgrading of Kyamwasha and Karuruma HC IIs to HC IIIs under UgIFT and further noted that all the above projects were not yet functional and could not therefore be used."], ["5", "Rukungiri DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 0% of the sampled targets were fully achieved, 100% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 94% of its budgeted local revenue and received 99% of the funds expected from treasury and 60% from other government units while 48% funds budgeted from external sources was realized. \uf0b7 The 7 sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 4 (57%) was fully implemented, while 3 (43%) were partially implemented. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to OPM, MOFPED and NPA. There were also no monitoring and evaluation reports prepared by the entity \uf0b7 A number of weaknesses were noted in the management of COVID-19 interventions relating to donations in kind such as items were not valued, all items were not taken on charge by the entity staff, there was also no evidence that the quality of items received was checked and verified before receipt of these items, there was no evidence that the distribution of the items whose value was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 314, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "improper maintenance of motor vehicle records, lack of a fleet management policy and irregularities in the motor vehicle allocation. \uf0b7 I noted that Bwizibwera HC IV faced challenges in delivery of services such as lack of adequate medical equipment and referrals of mothers due to power shortage, lack of oxygen, few C-section sets and few medical officers. \uf0b7 I also noted delayed completion of Bukiro seed school project under UgIFT.", null], ["4", "Ntungamo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed the entity did not undertake an evaluation of the extent of achievement of the strategic objectives. \uf0b7 The district collected 97% of its budgeted local revenue and received 101% of the funds expected from treasury and 26% from other government units while 63% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.80Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 22 quantified outputs, 6 (27%) were fully implemented, while 16 (73%) were partially implemented. \uf0b7 I noted that all the two (50%) quarterly reports were not submitted on time, that is Q1 and Q4 reports \uf0b7 I noted that there were no exceptions raised on management of COVID19 interventions \uf0b7 There were weaknesses in the management of the districts fleet including; lack of a fleet management policy, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units, the drivers were not periodically tested, did not undergo medical examination and none of the drivers underwent periodic training including defensive driving at a recognized training institute, and inadequate funding for maintenance leading to grounding of some vehicles \uf0b7 I noted that Itojo hospital faced challenges in delivery of maternal health services such as lack of adequate medical equipment, non-functioning equipment like auto claves and dropplers, referrals of mothers due to unreliable electricity, no stand-by generator, sometimes Stock out of blood and some cases that need specialist care. \uf0b7 I also noted delayed completion of Kihanga Seed Secondary School project and delayed Upgrading of Kyamwasha and Karuruma HC IIs to HC IIIs under UgIFT and further noted that all the above projects were not yet functional and could not therefore be used."], ["5", "Rukungiri DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 0% of the sampled targets were fully achieved, 100% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 94% of its budgeted local revenue and received 99% of the funds expected from treasury and 60% from other government units while 48% funds budgeted from external sources was realized. \uf0b7 The 7 sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 4 (57%) was fully implemented, while 3 (43%) were partially implemented. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to OPM, MOFPED and NPA. There were also no monitoring and evaluation reports prepared by the entity \uf0b7 A number of weaknesses were noted in the management of COVID-19 interventions relating to donations in kind such as items were not valued, all items were not taken on charge by the entity staff, there was also no evidence that the quality of items received was checked and verified before receipt of these items, there was no evidence that the distribution of the items whose value was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 314, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "304", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 314, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "not established was approved by the task force and there was no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 I noted that the district did not have a land title for Bwanga stock farm \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, none of the vehicles inspected were recorded in the format as prescribed by the Accountant General, which required among others capturing; estimated useful life, physical location, and condition, vehicles not annually inspected and reconciled in the assets register, inadequate allocation of vehicles to departments/units and inadequate vehicles for service delivery. \uf0b7 I noted that Bugangari HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding and referrals of 12% of mothers to other facilities due to lack of enough basic medical equipment and lack of blood transfusion services. \uf0b7 I also noted delayed completion of Kebisoni Seed Secondary School project and delayed operationalization of Karuhembe HCIII as well as delayed physical progress of the works at Kasheshe Health Centre III under UgIFT and further noted that all the above projects were not yet functional and could not therefore be used \uf0b7 I noted that the district paid VAT of 127m for the upgrade of Kasheshe HC II and Karuhembe HC II to HC IIIs yet the project is funded by the World Bank through the Ministry of Health and was VAT exempt \uf0b7 I also noted inadequate funding to URF where only 89% of the budgeted funding was realized by the district which left 25.2 km of roads not worked on.", null], ["6", "Isingiro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 0% of the sampled targets were fully achieved, 100% were partially achieved while 0% were not achieved at all. \uf0b7 The District collected 63% of its budgeted local revenue and received 90% of the funds expected from treasury and 37% from other government units while 58% funds budgeted from external sources was realized. The district had unspent balances of UGX 4.78Bn which was sent back to treasury. \uf0b7 All the 25 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of the 25 quantified outputs, 5 (20%) were fully implemented, while 2 (8%) were partially implemented and 18 (72%) were not implemented at all. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. There were also cases of inaccurate reporting with inconsistencies in some cases between reported levels of performance and actual verification of performance \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports. \uf0b7 I noted staffing gaps where out of the approved structure of the district of 574 positions, only 307 (53.5%) positions were filled, leaving 267 (46.5%) positions vacant. \uf0b7 I noted that the District did not have land titles for over 52 pieces of land including schools and health centres \uf0b7 There were weaknesses in the management of the district fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-inspection of vehicles and assets not recorded in the format prescribed by the Accountant General, grounded vehicles, vehicles without service charts, non- maintenance of fuel registers as well as non-valuation and disposal of recommended vehicles for disposal \uf0b7 I noted that Rwekubo HC IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain medical equipment,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 315, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "not established was approved by the task force and there was no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 I noted that the district did not have a land title for Bwanga stock farm \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, none of the vehicles inspected were recorded in the format as prescribed by the Accountant General, which required among others capturing; estimated useful life, physical location, and condition, vehicles not annually inspected and reconciled in the assets register, inadequate allocation of vehicles to departments/units and inadequate vehicles for service delivery. \uf0b7 I noted that Bugangari HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding and referrals of 12% of mothers to other facilities due to lack of enough basic medical equipment and lack of blood transfusion services. \uf0b7 I also noted delayed completion of Kebisoni Seed Secondary School project and delayed operationalization of Karuhembe HCIII as well as delayed physical progress of the works at Kasheshe Health Centre III under UgIFT and further noted that all the above projects were not yet functional and could not therefore be used \uf0b7 I noted that the district paid VAT of 127m for the upgrade of Kasheshe HC II and Karuhembe HC II to HC IIIs yet the project is funded by the World Bank through the Ministry of Health and was VAT exempt \uf0b7 I also noted inadequate funding to URF where only 89% of the budgeted funding was realized by the district which left 25.2 km of roads not worked on.", null], ["6", "Isingiro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 0% of the sampled targets were fully achieved, 100% were partially achieved while 0% were not achieved at all. \uf0b7 The District collected 63% of its budgeted local revenue and received 90% of the funds expected from treasury and 37% from other government units while 58% funds budgeted from external sources was realized. The district had unspent balances of UGX 4.78Bn which was sent back to treasury. \uf0b7 All the 25 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of the 25 quantified outputs, 5 (20%) were fully implemented, while 2 (8%) were partially implemented and 18 (72%) were not implemented at all. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. There were also cases of inaccurate reporting with inconsistencies in some cases between reported levels of performance and actual verification of performance \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports. \uf0b7 I noted staffing gaps where out of the approved structure of the district of 574 positions, only 307 (53.5%) positions were filled, leaving 267 (46.5%) positions vacant. \uf0b7 I noted that the District did not have land titles for over 52 pieces of land including schools and health centres \uf0b7 There were weaknesses in the management of the district fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-inspection of vehicles and assets not recorded in the format prescribed by the Accountant General, grounded vehicles, vehicles without service charts, non- maintenance of fuel registers as well as non-valuation and disposal of recommended vehicles for disposal \uf0b7 I noted that Rwekubo HC IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to properly maintain medical equipment,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 315, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "305", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 315, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "idle medical equipment such as Diathermy Machine and two Printers. \uf0b7 An inspection of constructions indicated incomplete works on Construction of Seed Secondary School in Ruborogota sub-county at a contract price of UGX. 2,090,390,500.", null], ["7", "Bushenyi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 37.5% of the sampled targets were fully achieved, 62.5% were partially achieved. \uf0b7 The district collected 50% of its budgeted local revenue and received 98% of the funds expected from treasury and 36% from other government units while 100% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.56Bn which was sent back to treasury. \uf0b7 All the sampled 16 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 16 outputs, only 11 (68.8%) were fully implemented and 5 (31.2%) were partially implemented. \uf0b7 I noted that all 4 (100%) quarterly reports were submitted late. \uf0b7 The district received UGX 0.245Bn for COVID19 interventions and UGX 0.165Bn was utilized. The balance of UGX 0.080Bn was returned to the consolidated fund. \uf0b7 I noted that the entity received a number of donations in kind and in cash for COVID management which were not recorded in the receipt books and stores ledgers of the district. \uf0b7 There were weaknesses in the management of the districts fleet including; Un- updated Asset Management Module in the Financial Management system, lack of a fleet management policy and irregular allocation of motor vehicles. \uf0b7 I noted that Kyabugimbi HC IV faced challenges in delivery of services such as lack of adequate medical equipment, and referral of mothers to other health units. \uf0b7 I also noted delayed completion of Kabushaho seed school project and Kibazi Health Centre III under UgIFT."], ["8", "Kisoro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 7% of the sampled targets were fully achieved, 91% were partially achieved while 2% were not achieved at all. \uf0b7 The District collected 31% of its budgeted local revenue and received 100% of the funds expected from treasury and 90% from other government units while 33% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.247Bn which was sent back to treasury. \uf0b7 All the sampled 13 outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 13 quantified outputs, 10 (76%) were fully implemented, while 3 (24%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. The entity did submit quarterly performance reports for Q2, Q3, Q4 after the required deadline while inconsistencies were noted in the reported level of performance and actual verified performance \uf0b7 There were weaknesses in the management of the district fleet including; lack of a fleet management policy, non-inspection and reconciliation of vehicles and assets not recorded in the format prescribed by the Accountant General which required capturing; date of purchase, type of vehicle, registration number, acquisition cost, estimated useful life, physical location, and condition, one (1) vehicle was involved in an accident and was still in the garage, inadequate allocation of vehicles to service delivery, and no vehicle maintenance plans \uf0b7 I noted that Kisoro District Hospital faced challenges in delivery of services such as lack of adequate medical equipment including B.P Machine-Maternity Ward, diagnostic Equipment set for the ward, diagnostic Equipment set for the MCH, Hospital Bed baby cot and Suction apparatus-foot and stock out of essential theatre materials, the hospital referred a number of maternal cases to other"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 316, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "idle medical equipment such as Diathermy Machine and two Printers. \uf0b7 An inspection of constructions indicated incomplete works on Construction of Seed Secondary School in Ruborogota sub-county at a contract price of UGX. 2,090,390,500.", null], ["7", "Bushenyi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 37.5% of the sampled targets were fully achieved, 62.5% were partially achieved. \uf0b7 The district collected 50% of its budgeted local revenue and received 98% of the funds expected from treasury and 36% from other government units while 100% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.56Bn which was sent back to treasury. \uf0b7 All the sampled 16 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 16 outputs, only 11 (68.8%) were fully implemented and 5 (31.2%) were partially implemented. \uf0b7 I noted that all 4 (100%) quarterly reports were submitted late. \uf0b7 The district received UGX 0.245Bn for COVID19 interventions and UGX 0.165Bn was utilized. The balance of UGX 0.080Bn was returned to the consolidated fund. \uf0b7 I noted that the entity received a number of donations in kind and in cash for COVID management which were not recorded in the receipt books and stores ledgers of the district. \uf0b7 There were weaknesses in the management of the districts fleet including; Un- updated Asset Management Module in the Financial Management system, lack of a fleet management policy and irregular allocation of motor vehicles. \uf0b7 I noted that Kyabugimbi HC IV faced challenges in delivery of services such as lack of adequate medical equipment, and referral of mothers to other health units. \uf0b7 I also noted delayed completion of Kabushaho seed school project and Kibazi Health Centre III under UgIFT."], ["8", "Kisoro DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 7% of the sampled targets were fully achieved, 91% were partially achieved while 2% were not achieved at all. \uf0b7 The District collected 31% of its budgeted local revenue and received 100% of the funds expected from treasury and 90% from other government units while 33% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.247Bn which was sent back to treasury. \uf0b7 All the sampled 13 outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 13 quantified outputs, 10 (76%) were fully implemented, while 3 (24%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. The entity did submit quarterly performance reports for Q2, Q3, Q4 after the required deadline while inconsistencies were noted in the reported level of performance and actual verified performance \uf0b7 There were weaknesses in the management of the district fleet including; lack of a fleet management policy, non-inspection and reconciliation of vehicles and assets not recorded in the format prescribed by the Accountant General which required capturing; date of purchase, type of vehicle, registration number, acquisition cost, estimated useful life, physical location, and condition, one (1) vehicle was involved in an accident and was still in the garage, inadequate allocation of vehicles to service delivery, and no vehicle maintenance plans \uf0b7 I noted that Kisoro District Hospital faced challenges in delivery of services such as lack of adequate medical equipment including B.P Machine-Maternity Ward, diagnostic Equipment set for the ward, diagnostic Equipment set for the MCH, Hospital Bed baby cot and Suction apparatus-foot and stock out of essential theatre materials, the hospital referred a number of maternal cases to other"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 316, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "306", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 316, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "facilities due to inadequate medical equipment at the hospital and stock out of essential medical equipment at the maternity ward \uf0b7 A follow up on the implementation of UgIFT indicated delayed physical progress of the works at Nyakinama Seed School, Kagumba Health Centre III and facilities at Maregamo Health Centre III were not yet in use.", null], ["9", "Sheema DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 60% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 64% of its budgeted local revenue and received 93% of the funds expected from treasury and 93% from other government units while 93% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.72Bn which was sent back to treasury. \uf0b7 All the 11 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 11 outputs, only 8 (72.7%) were fully implemented and 3 (27%) were partially implemented. \uf0b7 Out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 I noted that the in-kind donations were not all valued as required by the Treasury Instructions and there was also no evidence that the quality of items received was checked and verified before receipt of these items. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of motor vehicle records and inadequate allocation of fleet to key service centers \uf0b7 I noted that Kitagata Hospital faced challenges in delivery of services such as; lack of adequate medical equipment and non- functioning medical equipment and referral of mothers to other health units due to inadequate equipment. \uf0b7 I also noted delayed completion of Kigarama seed school project and Rugarama Health Centre III under UgIFT and inadequate contract supervision and monitoring."], ["10", "Mbarara MC **Opinion** Unqualified", "\uf0b7 I noted that a sum of UGX.783,407,446 relating to general staff salary was paid as gratuity without authority from MOFPED. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the sampled targets were partially achieved. \uf0b7 The Municipal collected 38% of its budgeted local revenue and received 88% of the funds expected from treasury while 69.2% came from other government units. The municipal had unspent balances of UGX 15,612,253,686 which was sent back to treasury. \uf0b7 All the sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 14 quantified outputs, 10 (71%) were fully implemented, while 4 (29%) were partially implemented. \uf0b7 The Quarterly performance reports for 1,2 and 4 quarters were submitted beyond the deadlines. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by the Accountant General, lack of approved a fleet management policy, insufficient fleet to key service centres and irregular maintenance of the Municipal vehicles. \uf0b7 The municipal received UGX. 116,830,000 out of the budgeted UGX. 123,740,000 under the physical development unit indicating a funding gap of UGX.6,910,000. \uf0b7 I observed that there were illegal structures in the municipality despite having served some with a notice of demolition. \uf0b7 I noted inadequate cover of bylaws regarding management of garbage in the Municipal. \uf0b7 I observed that there was failure by the Municipal Council to carry out procurement of Garbage collectors."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 317, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "facilities due to inadequate medical equipment at the hospital and stock out of essential medical equipment at the maternity ward \uf0b7 A follow up on the implementation of UgIFT indicated delayed physical progress of the works at Nyakinama Seed School, Kagumba Health Centre III and facilities at Maregamo Health Centre III were not yet in use.", null], ["9", "Sheema DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 60% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 64% of its budgeted local revenue and received 93% of the funds expected from treasury and 93% from other government units while 93% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.72Bn which was sent back to treasury. \uf0b7 All the 11 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 11 outputs, only 8 (72.7%) were fully implemented and 3 (27%) were partially implemented. \uf0b7 Out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 I noted that the in-kind donations were not all valued as required by the Treasury Instructions and there was also no evidence that the quality of items received was checked and verified before receipt of these items. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of motor vehicle records and inadequate allocation of fleet to key service centers \uf0b7 I noted that Kitagata Hospital faced challenges in delivery of services such as; lack of adequate medical equipment and non- functioning medical equipment and referral of mothers to other health units due to inadequate equipment. \uf0b7 I also noted delayed completion of Kigarama seed school project and Rugarama Health Centre III under UgIFT and inadequate contract supervision and monitoring."], ["10", "Mbarara MC **Opinion** Unqualified", "\uf0b7 I noted that a sum of UGX.783,407,446 relating to general staff salary was paid as gratuity without authority from MOFPED. \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 100% of the sampled targets were partially achieved. \uf0b7 The Municipal collected 38% of its budgeted local revenue and received 88% of the funds expected from treasury while 69.2% came from other government units. The municipal had unspent balances of UGX 15,612,253,686 which was sent back to treasury. \uf0b7 All the sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 14 quantified outputs, 10 (71%) were fully implemented, while 4 (29%) were partially implemented. \uf0b7 The Quarterly performance reports for 1,2 and 4 quarters were submitted beyond the deadlines. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by the Accountant General, lack of approved a fleet management policy, insufficient fleet to key service centres and irregular maintenance of the Municipal vehicles. \uf0b7 The municipal received UGX. 116,830,000 out of the budgeted UGX. 123,740,000 under the physical development unit indicating a funding gap of UGX.6,910,000. \uf0b7 I observed that there were illegal structures in the municipality despite having served some with a notice of demolition. \uf0b7 I noted inadequate cover of bylaws regarding management of garbage in the Municipal. \uf0b7 I observed that there was failure by the Municipal Council to carry out procurement of Garbage collectors."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 317, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "307", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 317, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted inadequate funding of garbage management despite the garbage volumes increasing every financial year. \uf0b7 I noted that the dumping site worth 120 acres is inadequate. It was designed to handle 70 tonnes of garbage per day, however the tonnage has now increased to 140-180 tonnes per day. \uf0b7 I noted that the USMID projects were underfunded to a tune of UGX. 257,881,504. \uf0b7 I noted that under the USMID project, UGX 56,281,778 remained unutilized at the end of the FY and was not returned to the consolidation fund.", null], ["11", "Kabale DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 25% of the sampled targets were fully achieved, 75% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 42.16% of its budgeted local revenue and received 98% of the funds expected from treasury and 41.13% from other government units while 91.25% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.49Bn which was sent back to treasury. \uf0b7 The 9 sampled outputs were fully quantified but I noted challenges in implementation of quantified outputs where out of the 9 quantified outputs, 6 (69%) were fully implemented, while 3 (31%) were partially implemented. \uf0b7 The Quarterly performance reports for 1, 2 and 4 quarters were submitted beyond the deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 0.520Bn for COVID19 interventions. Out of UGX. 0.165Bn received from Treasury, UGX 0.162Bn (98%) was utilized. The balance of UGX 0.002Bn was returned to the consolidated fund. \uf0b7 I noted that out of the approved structure of 529 positions, 204(45%) positions still remain vacant. \uf0b7 I also noted that the scope of the internal audit was limited and the annual internal audit department work plans were not completed. \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for acquisition of motor vehicles, improper maintenance of motor vehicle records, un-updated asset management module in the financial management system, lack of a fleet management policy, insufficient fleet, irregularities in assessment of driver competence, irregular maintenance of the district vehicles and irregularities in disposal of vehicles. \uf0b7 I noted that Maziba HC IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to maintain medical equipment, none functioning medical equipment and referrals of mothers due to one doctor, one anaesthetist, no incubator an d blood transfusion services. \uf0b7 I also noted delayed completion of Buhara seed school project and Kasheregyenyi HC III under UgIFT. \uf0b7 I also noted failure of the District to submit a report on performance appraisal to the Ministry of Public Service before the deadline."], ["12", "Ibanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved and 60% were partially achieved. \uf0b7 The district collected 66.7% of its budgeted local revenue and received 99% of the funds expected from treasury while 92% came from other Government Units. 63% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.35Bn which was sent back to treasury. \uf0b7 7 outputs and 22 activities were fully quantified. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. \uf0b7 There were weaknesses in the management of the districts fleet including, failure to record vehicles in the format prescribed by Accountant general, lack of regular inspection and reconciliation of vehicles in the assets register, absence of fleet"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted inadequate funding of garbage management despite the garbage volumes increasing every financial year. \uf0b7 I noted that the dumping site worth 120 acres is inadequate. It was designed to handle 70 tonnes of garbage per day, however the tonnage has now increased to 140-180 tonnes per day. \uf0b7 I noted that the USMID projects were underfunded to a tune of UGX. 257,881,504. \uf0b7 I noted that under the USMID project, UGX 56,281,778 remained unutilized at the end of the FY and was not returned to the consolidation fund.", null], ["11", "Kabale DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 25% of the sampled targets were fully achieved, 75% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 42.16% of its budgeted local revenue and received 98% of the funds expected from treasury and 41.13% from other government units while 91.25% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.49Bn which was sent back to treasury. \uf0b7 The 9 sampled outputs were fully quantified but I noted challenges in implementation of quantified outputs where out of the 9 quantified outputs, 6 (69%) were fully implemented, while 3 (31%) were partially implemented. \uf0b7 The Quarterly performance reports for 1, 2 and 4 quarters were submitted beyond the deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 0.520Bn for COVID19 interventions. Out of UGX. 0.165Bn received from Treasury, UGX 0.162Bn (98%) was utilized. The balance of UGX 0.002Bn was returned to the consolidated fund. \uf0b7 I noted that out of the approved structure of 529 positions, 204(45%) positions still remain vacant. \uf0b7 I also noted that the scope of the internal audit was limited and the annual internal audit department work plans were not completed. \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for acquisition of motor vehicles, improper maintenance of motor vehicle records, un-updated asset management module in the financial management system, lack of a fleet management policy, insufficient fleet, irregularities in assessment of driver competence, irregular maintenance of the district vehicles and irregularities in disposal of vehicles. \uf0b7 I noted that Maziba HC IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to maintain medical equipment, none functioning medical equipment and referrals of mothers due to one doctor, one anaesthetist, no incubator an d blood transfusion services. \uf0b7 I also noted delayed completion of Buhara seed school project and Kasheregyenyi HC III under UgIFT. \uf0b7 I also noted failure of the District to submit a report on performance appraisal to the Ministry of Public Service before the deadline."], ["12", "Ibanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved and 60% were partially achieved. \uf0b7 The district collected 66.7% of its budgeted local revenue and received 99% of the funds expected from treasury while 92% came from other Government Units. 63% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.35Bn which was sent back to treasury. \uf0b7 7 outputs and 22 activities were fully quantified. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. \uf0b7 There were weaknesses in the management of the districts fleet including, failure to record vehicles in the format prescribed by Accountant general, lack of regular inspection and reconciliation of vehicles in the assets register, absence of fleet"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted inadequate funding of garbage management despite the garbage volumes increasing every financial year. \uf0b7 I noted that the dumping site worth 120 acres is inadequate. It was designed to handle 70 tonnes of garbage per day, however the tonnage has now increased to 140-180 tonnes per day. \uf0b7 I noted that the USMID projects were underfunded to a tune of UGX. 257,881,504. \uf0b7 I noted that under the USMID project, UGX 56,281,778 remained unutilized at the end of the FY and was not returned to the consolidation fund.", null], ["11", "Kabale DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 25% of the sampled targets were fully achieved, 75% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 42.16% of its budgeted local revenue and received 98% of the funds expected from treasury and 41.13% from other government units while 91.25% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.49Bn which was sent back to treasury. \uf0b7 The 9 sampled outputs were fully quantified but I noted challenges in implementation of quantified outputs where out of the 9 quantified outputs, 6 (69%) were fully implemented, while 3 (31%) were partially implemented. \uf0b7 The Quarterly performance reports for 1, 2 and 4 quarters were submitted beyond the deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received a total of UGX 0.520Bn for COVID19 interventions. Out of UGX. 0.165Bn received from Treasury, UGX 0.162Bn (98%) was utilized. The balance of UGX 0.002Bn was returned to the consolidated fund. \uf0b7 I noted that out of the approved structure of 529 positions, 204(45%) positions still remain vacant. \uf0b7 I also noted that the scope of the internal audit was limited and the annual internal audit department work plans were not completed. \uf0b7 There were weaknesses in the management of the districts fleet including; irregularities in planning for acquisition of motor vehicles, improper maintenance of motor vehicle records, un-updated asset management module in the financial management system, lack of a fleet management policy, insufficient fleet, irregularities in assessment of driver competence, irregular maintenance of the district vehicles and irregularities in disposal of vehicles. \uf0b7 I noted that Maziba HC IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to maintain medical equipment, none functioning medical equipment and referrals of mothers due to one doctor, one anaesthetist, no incubator an d blood transfusion services. \uf0b7 I also noted delayed completion of Buhara seed school project and Kasheregyenyi HC III under UgIFT. \uf0b7 I also noted failure of the District to submit a report on performance appraisal to the Ministry of Public Service before the deadline."], ["12", "Ibanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved and 60% were partially achieved. \uf0b7 The district collected 66.7% of its budgeted local revenue and received 99% of the funds expected from treasury while 92% came from other Government Units. 63% of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.35Bn which was sent back to treasury. \uf0b7 7 outputs and 22 activities were fully quantified. Out of the 7 quantified out-puts, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. \uf0b7 There were weaknesses in the management of the districts fleet including, failure to record vehicles in the format prescribed by Accountant general, lack of regular inspection and reconciliation of vehicles in the assets register, absence of fleet"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "308", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "management policy, inadequate allocation of vehicles to key service centers, shortfalls in funds allocated for motor vehicle maintenance and failure to prepare maintenance work plans. \uf0b7 I noted funding gaps under UGFIT to a tune of UGX.0.255Bn (10%) and unspent balance of UGX.0.022Bn. \uf0b7 There were also delayed works under UGFIT particularly at Rwenshambya Seed schools and Kashozi Health Centre II \uf0b7 I noted that Ishongororo Health Centre 1V faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment.", null], ["13", "Mbarara RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed the entity had not carried out a review on the status of implementation of the set 5 strategic objectives \uf0b7 The Referral Hospital collected 94% of its budgeted NTR and received 110% of the funds expected from treasury and 827m was also received as an off budget financing without passing through the consolidated fund. The hospital had unspent balances of UGX 1.5Bn which was sent back to treasury. \uf0b7 All the sampled 4 outputs were fully quantified and I noted that out of the 4 quantified outputs, all the 4 (100%) were fully implemented. \uf0b7 I noted that the entity submitted annual monitoring plans and quarterly performance reports in time as required \uf0b7 A review of the statement of financial position and the note to the financial statements revealed that the entity had accumulated domestic arrears worth UGX. 2.651Bn in pension arrears and other domestic arrears. \uf0b7 I noted understaffing at the hospital where out of the 386 approved positions, only 301 positions (78%) were filled leaving 85 positions (22%) unfilled \uf0b7 There were weaknesses in the management of the hospital fleet including; un- updated asset register, non-inspection of vehicles and regular reconciliation of assets, and some assets not recorded in the format prescribed by the Accountant General \uf0b7 I noted that the hospital faced challenges in delivery of maternal health services such as inadequate medical equipment and non-functional equipment due to breakdown such as Vacuum extraction and monitors, while 0.3% maternal related deaths were registered and the hospital registered 23% referral cases to the National Referral Hospital though reasons for such referrals were not provided."], ["14", "Bushenyi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 60% of the sampled targets were fully achieved, 40% were partially achieved while 0% were not achieved at all. \uf0b7 The MC collected 60% of its budgeted local revenue and received 96% of the funds expected from treasury and 65% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.42Bn which was sent back to treasury. \uf0b7 All the 11 sampled outputs were fully quantified and I noted that out of the 11 quantified outputs, 4 (36%) were fully implemented, while 5 (46%) were partially implemented and 2 (18%) were not implemented at all. \uf0b7 I noted that the entity submitted the Q1 performance report after the required deadline for submission. \uf0b7 A review of the statement of financial position and the note to the financial statements revealed that the entity had accumulated domestic arrears worth UGX. 0.37Bn in deposits, employee costs and other goods and services \uf0b7 I noted understaffing at the municipality where out of the 87 approved positions, only 32 positions (36.8%) were filled leaving 55 positions (63.2%) vacant \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, there was no evidence of regular inspection and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "management policy, inadequate allocation of vehicles to key service centers, shortfalls in funds allocated for motor vehicle maintenance and failure to prepare maintenance work plans. \uf0b7 I noted funding gaps under UGFIT to a tune of UGX.0.255Bn (10%) and unspent balance of UGX.0.022Bn. \uf0b7 There were also delayed works under UGFIT particularly at Rwenshambya Seed schools and Kashozi Health Centre II \uf0b7 I noted that Ishongororo Health Centre 1V faced challenges in delivery of services such as lack of medical equipment and poor maintenance of available equipment.", null], ["13", "Mbarara RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed the entity had not carried out a review on the status of implementation of the set 5 strategic objectives \uf0b7 The Referral Hospital collected 94% of its budgeted NTR and received 110% of the funds expected from treasury and 827m was also received as an off budget financing without passing through the consolidated fund. The hospital had unspent balances of UGX 1.5Bn which was sent back to treasury. \uf0b7 All the sampled 4 outputs were fully quantified and I noted that out of the 4 quantified outputs, all the 4 (100%) were fully implemented. \uf0b7 I noted that the entity submitted annual monitoring plans and quarterly performance reports in time as required \uf0b7 A review of the statement of financial position and the note to the financial statements revealed that the entity had accumulated domestic arrears worth UGX. 2.651Bn in pension arrears and other domestic arrears. \uf0b7 I noted understaffing at the hospital where out of the 386 approved positions, only 301 positions (78%) were filled leaving 85 positions (22%) unfilled \uf0b7 There were weaknesses in the management of the hospital fleet including; un- updated asset register, non-inspection of vehicles and regular reconciliation of assets, and some assets not recorded in the format prescribed by the Accountant General \uf0b7 I noted that the hospital faced challenges in delivery of maternal health services such as inadequate medical equipment and non-functional equipment due to breakdown such as Vacuum extraction and monitors, while 0.3% maternal related deaths were registered and the hospital registered 23% referral cases to the National Referral Hospital though reasons for such referrals were not provided."], ["14", "Bushenyi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 60% of the sampled targets were fully achieved, 40% were partially achieved while 0% were not achieved at all. \uf0b7 The MC collected 60% of its budgeted local revenue and received 96% of the funds expected from treasury and 65% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.42Bn which was sent back to treasury. \uf0b7 All the 11 sampled outputs were fully quantified and I noted that out of the 11 quantified outputs, 4 (36%) were fully implemented, while 5 (46%) were partially implemented and 2 (18%) were not implemented at all. \uf0b7 I noted that the entity submitted the Q1 performance report after the required deadline for submission. \uf0b7 A review of the statement of financial position and the note to the financial statements revealed that the entity had accumulated domestic arrears worth UGX. 0.37Bn in deposits, employee costs and other goods and services \uf0b7 I noted understaffing at the municipality where out of the 87 approved positions, only 32 positions (36.8%) were filled leaving 55 positions (63.2%) vacant \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, there was no evidence of regular inspection and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "309", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles to service delivery, un-updated asset management module in the financial management system, no transport officer was appointed thus repair and service analysis records were not maintained, one vehicle that was in use for over ten years above the recommended five years and its odometer was not working was not among the assets due for disposal. \uf0b7 I noted that Bushenyi Municipal HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, Mothers referred to other health units represented 25% of reported cases and this was due to emergency obstetric services required \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and up to date approved Physical Development plan and failure to have a Fully Constituted Physical Planning Committee. \uf0b7 I noted that the municipality had challenges in garbage management including lack of approved bye-laws, lack of garbage management strategy and plan, lack of records on garbage volumes collected, inadequate funding for garbage management, insufficient public sensitization about garbage disposal management and lack of adequate Equipment and facilities for Garbage Collection and Disposal.", null], ["15", "Rubirizi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 60% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 60% of its budgeted local revenue and received 99.8% of the funds expected from treasury and 74% from other government units while 5% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.06Bn which was sent back to treasury. \uf0b7 The sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 16 quantified outputs, 12 (75%) was fully implemented, while 4 (25%) were partially implemented. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to OPM, MOFPED and NPA. There were also no monitoring and evaluation reports prepared by the entity \uf0b7 Quarterly performance reports for 2 quarters that is Q1 and Q2 were submitted later after the deadline for submission of the above reports, with some inconsistencies noted between the reported level of performance and actual performance levels verified. \uf0b7 I noted that the district is under staffed, where out of the 444 approved positions, only 228 positions were filled leaving 216 positions vacant \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, none of the vehicles inspected were recorded in the format as prescribed by the Accountant General, which required among others capturing; estimated useful life, physical location, and condition, Vehicles not captured in the fixed assets module of the GFMIS, increasing maintenance costs of vehicles due to aging fleet and vehicles above 250,000km and over 5 years were not recommended for boarding off. \uf0b7 I noted that Maziba HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, non-functional Ultra sound scan machine (basic) for obstetrics due to break down, referrals of 9% of mothers due to severe hypertension in pregnancy, severely premature babies and severe anaemia due to lack of blood at the health centre. \uf0b7 I also noted delayed completion of Ryeru Seed Secondary School project and delayed Upgrading of Munyonyia and Mushumba HC IIs to HC IIIs under UgIFT and further noted that all the above projects were not yet functional and could not therefore be used."], ["16", "Kabale RRH", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 320, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles to service delivery, un-updated asset management module in the financial management system, no transport officer was appointed thus repair and service analysis records were not maintained, one vehicle that was in use for over ten years above the recommended five years and its odometer was not working was not among the assets due for disposal. \uf0b7 I noted that Bushenyi Municipal HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, Mothers referred to other health units represented 25% of reported cases and this was due to emergency obstetric services required \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and up to date approved Physical Development plan and failure to have a Fully Constituted Physical Planning Committee. \uf0b7 I noted that the municipality had challenges in garbage management including lack of approved bye-laws, lack of garbage management strategy and plan, lack of records on garbage volumes collected, inadequate funding for garbage management, insufficient public sensitization about garbage disposal management and lack of adequate Equipment and facilities for Garbage Collection and Disposal.", null], ["15", "Rubirizi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 40% of the sampled targets were fully achieved, 60% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 60% of its budgeted local revenue and received 99.8% of the funds expected from treasury and 74% from other government units while 5% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.06Bn which was sent back to treasury. \uf0b7 The sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 16 quantified outputs, 12 (75%) was fully implemented, while 4 (25%) were partially implemented. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to OPM, MOFPED and NPA. There were also no monitoring and evaluation reports prepared by the entity \uf0b7 Quarterly performance reports for 2 quarters that is Q1 and Q2 were submitted later after the deadline for submission of the above reports, with some inconsistencies noted between the reported level of performance and actual performance levels verified. \uf0b7 I noted that the district is under staffed, where out of the 444 approved positions, only 228 positions were filled leaving 216 positions vacant \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, none of the vehicles inspected were recorded in the format as prescribed by the Accountant General, which required among others capturing; estimated useful life, physical location, and condition, Vehicles not captured in the fixed assets module of the GFMIS, increasing maintenance costs of vehicles due to aging fleet and vehicles above 250,000km and over 5 years were not recommended for boarding off. \uf0b7 I noted that Maziba HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, non-functional Ultra sound scan machine (basic) for obstetrics due to break down, referrals of 9% of mothers due to severe hypertension in pregnancy, severely premature babies and severe anaemia due to lack of blood at the health centre. \uf0b7 I also noted delayed completion of Ryeru Seed Secondary School project and delayed Upgrading of Munyonyia and Mushumba HC IIs to HC IIIs under UgIFT and further noted that all the above projects were not yet functional and could not therefore be used."], ["16", "Kabale RRH", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 320, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "310", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 320, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "**Opinion** Unqualified", "0% of the sampled targets were fully achieved, 100% were partially achieved while 0% were not achieved at all. \uf0b7 The Referral Hospital collected 73% of its budgeted NTR and received 92% of the funds expected from treasury and 0% from other government units while 1.074bn of funds from external sources was realized. The hospital had unspent balances of UGX 0.29Bn which was sent back to treasury. \uf0b7 All the 9 sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 9 quantified outputs, 8 (89%) were fully implemented, while 1 (11%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that the entity submitted quarterly performance reports for Q2, Q3, Q4 after the deadline given for submission of the reports. \uf0b7 I noted that the hospital only absorbed 36% of the funds received of 270m for implementation of COVID-19 interventions. \uf0b7 There were weaknesses in the management of the hospital fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-inspection of vehicles and assets not recorded in the format prescribed by the Accountant General, inadequate drivers, Non-assessment of vehicles for repair, non- disposal of recommended vehicles for disposal \uf0b7 I noted that the hospital faced challenges in delivery of services such as inadequate medical equipment and non-functional equipment due to breakdown. \uf0b7 The regional maintenance workshop also faced a number of challenges including inadequate funding, delay in accessing fuel as the driver has not been allocated a drivers code from RHITES SW, lack of a mobile workshop vehicle to quicken up our activities since the area is very big, spare parts and accessories not readily available for some equipment thus rendering the equipment unusable, obsolete equipment. \uf0b7 An inspection of constructions indicated incomplete works on construction of Interns Hostels Complex at a contract price of UGX. 7bn, delayed progress of works, no guards at site, and no lockable gate which may expose materials on site to theft."], ["17", "Sheema MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 27% of the sampled targets were fully achieved, 73% were partially achieved while 0% were not achieved at all. \uf0b7 The MC collected 59% of its budgeted local revenue and received 98% of the funds expected from treasury and 60% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.573Bn which was sent back to treasury. \uf0b7 I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. \uf0b7 I noted that the entity submitted performance reports for Q4 after the deadline given for submission of the reports \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, un-updated asset register with missing vital information such as acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles to service delivery, 4 vehicles above 250,000km and over 5 years were not recommended for disposal \uf0b7 I noted that Sheema Municipal HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment and referrals of 10% of mothers due to lack of adequate resources to manage all the cases at all times, complicated cases that require medicines that are not available at the facility or cases that require specialists\u2019 attention among others"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 321, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "**Opinion** Unqualified", "0% of the sampled targets were fully achieved, 100% were partially achieved while 0% were not achieved at all. \uf0b7 The Referral Hospital collected 73% of its budgeted NTR and received 92% of the funds expected from treasury and 0% from other government units while 1.074bn of funds from external sources was realized. The hospital had unspent balances of UGX 0.29Bn which was sent back to treasury. \uf0b7 All the 9 sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 9 quantified outputs, 8 (89%) were fully implemented, while 1 (11%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that the entity submitted quarterly performance reports for Q2, Q3, Q4 after the deadline given for submission of the reports. \uf0b7 I noted that the hospital only absorbed 36% of the funds received of 270m for implementation of COVID-19 interventions. \uf0b7 There were weaknesses in the management of the hospital fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-inspection of vehicles and assets not recorded in the format prescribed by the Accountant General, inadequate drivers, Non-assessment of vehicles for repair, non- disposal of recommended vehicles for disposal \uf0b7 I noted that the hospital faced challenges in delivery of services such as inadequate medical equipment and non-functional equipment due to breakdown. \uf0b7 The regional maintenance workshop also faced a number of challenges including inadequate funding, delay in accessing fuel as the driver has not been allocated a drivers code from RHITES SW, lack of a mobile workshop vehicle to quicken up our activities since the area is very big, spare parts and accessories not readily available for some equipment thus rendering the equipment unusable, obsolete equipment. \uf0b7 An inspection of constructions indicated incomplete works on construction of Interns Hostels Complex at a contract price of UGX. 7bn, delayed progress of works, no guards at site, and no lockable gate which may expose materials on site to theft."], ["17", "Sheema MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 27% of the sampled targets were fully achieved, 73% were partially achieved while 0% were not achieved at all. \uf0b7 The MC collected 59% of its budgeted local revenue and received 98% of the funds expected from treasury and 60% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.573Bn which was sent back to treasury. \uf0b7 I noted challenges in implementation of quantified outputs where out of the 7 quantified outputs, 4 (57%) were fully implemented, while 3 (43%) were partially implemented. \uf0b7 I noted that the entity submitted performance reports for Q4 after the deadline given for submission of the reports \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, un-updated asset register with missing vital information such as acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles to service delivery, 4 vehicles above 250,000km and over 5 years were not recommended for disposal \uf0b7 I noted that Sheema Municipal HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment and referrals of 10% of mothers due to lack of adequate resources to manage all the cases at all times, complicated cases that require medicines that are not available at the facility or cases that require specialists\u2019 attention among others"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 321, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "311", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 321, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan and illegal structures in the Municipal council \uf0b7 I noted that the municipality had inadequate funding for garbage management, inadequate equipment for garbage collection and lack of treatment facility and compost plant \uf0b7 I noted delayed Upgrading of Kitojo and Kashozi HC II\u2019s to HC III\u2019s under the UgIFT project.", null], ["18", "Buhweju DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 82% of the sampled targets were fully achieved, 18% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 61% of its budgeted local revenue and received 100% of the funds expected from treasury, 79% from other Government units while 100% of funds expected from external sources were also received by year end. The district had unspent balances of UGX 0.768Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.05Bn for the year contrary to the budget execution circular \uf0b7 All the 18 outputs were fully quantified but I noted challenges in implementation of quantified outputs; Out of the 18 quantified out-puts, 14 (77.8%) were fully implemented, while 4 (22.2%) were partially implemented. \uf0b7 The quarterly 4 performance report forwas submitted beyond the deadline. \uf0b7 The district received UGX 0.205Bn for Covid interventions and UGX0.165Bn was utilized. UGX 0.04Bn was not utilized and returned to the consolidated funds. \uf0b7 I noted delayed completion of Projects UgIFT projects namely; Construction of St. Anthony Kyankanda SEED School, Upgrading of Engaju and Mushasha HC II to HC III and Upgrade of Rushambya HC II to HC III by over nine months. \uf0b7 I also observed irregular VAT payment worth UGX. 0.062Bn to the contractor under UgIFT for upgrading Rushambya HC II to HCIII which is contrary to VAT laws. \uf0b7 Under the URF, the district received only 73% of the budgeted funds for maintenance of District roads as a result 51.8kms were not maintained. \uf0b7 There were weaknesses in the management of the districts fleet including; Incomplete Motor Vehicle Records, Lack of a fleet management policy and guidelines, insufficient fleet and irregular maintenance of the vehicles. \uf0b7 I noted none payment of verified pension and gratuity claimants of UGX 0.397Bn. \uf0b7 I noted that Buhweju District HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, none functioning of equipment, and referrals of mothers due to obstructed labour, preterm labour, foetal distress, foetal abnormalities pregnancy related bleeding and breech but also attributed to inadequate staff."], ["19", "Ibanda MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 75% of the sampled targets were fully achieved, 25% were partially achieved while 0% were not achieved at all. \uf0b7 The MC collected 57% of its budgeted local revenue and received 97% of the funds expected from treasury and 66% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.078Bn which was sent back to treasury. \uf0b7 All the 8 sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 8 quantified outputs, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 I noted that the MC did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. \uf0b7 Inadequate funding of road funds where there was a shortfall of UGX. 95,613,490"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 322, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan and illegal structures in the Municipal council \uf0b7 I noted that the municipality had inadequate funding for garbage management, inadequate equipment for garbage collection and lack of treatment facility and compost plant \uf0b7 I noted delayed Upgrading of Kitojo and Kashozi HC II\u2019s to HC III\u2019s under the UgIFT project.", null], ["18", "Buhweju DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 82% of the sampled targets were fully achieved, 18% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 61% of its budgeted local revenue and received 100% of the funds expected from treasury, 79% from other Government units while 100% of funds expected from external sources were also received by year end. The district had unspent balances of UGX 0.768Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.05Bn for the year contrary to the budget execution circular \uf0b7 All the 18 outputs were fully quantified but I noted challenges in implementation of quantified outputs; Out of the 18 quantified out-puts, 14 (77.8%) were fully implemented, while 4 (22.2%) were partially implemented. \uf0b7 The quarterly 4 performance report forwas submitted beyond the deadline. \uf0b7 The district received UGX 0.205Bn for Covid interventions and UGX0.165Bn was utilized. UGX 0.04Bn was not utilized and returned to the consolidated funds. \uf0b7 I noted delayed completion of Projects UgIFT projects namely; Construction of St. Anthony Kyankanda SEED School, Upgrading of Engaju and Mushasha HC II to HC III and Upgrade of Rushambya HC II to HC III by over nine months. \uf0b7 I also observed irregular VAT payment worth UGX. 0.062Bn to the contractor under UgIFT for upgrading Rushambya HC II to HCIII which is contrary to VAT laws. \uf0b7 Under the URF, the district received only 73% of the budgeted funds for maintenance of District roads as a result 51.8kms were not maintained. \uf0b7 There were weaknesses in the management of the districts fleet including; Incomplete Motor Vehicle Records, Lack of a fleet management policy and guidelines, insufficient fleet and irregular maintenance of the vehicles. \uf0b7 I noted none payment of verified pension and gratuity claimants of UGX 0.397Bn. \uf0b7 I noted that Buhweju District HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, none functioning of equipment, and referrals of mothers due to obstructed labour, preterm labour, foetal distress, foetal abnormalities pregnancy related bleeding and breech but also attributed to inadequate staff."], ["19", "Ibanda MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 75% of the sampled targets were fully achieved, 25% were partially achieved while 0% were not achieved at all. \uf0b7 The MC collected 57% of its budgeted local revenue and received 97% of the funds expected from treasury and 66% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.078Bn which was sent back to treasury. \uf0b7 All the 8 sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 8 quantified outputs, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 I noted that the MC did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. \uf0b7 Inadequate funding of road funds where there was a shortfall of UGX. 95,613,490"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 322, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan and illegal structures in the Municipal council \uf0b7 I noted that the municipality had inadequate funding for garbage management, inadequate equipment for garbage collection and lack of treatment facility and compost plant \uf0b7 I noted delayed Upgrading of Kitojo and Kashozi HC II\u2019s to HC III\u2019s under the UgIFT project.", null], ["18", "Buhweju DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 82% of the sampled targets were fully achieved, 18% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 61% of its budgeted local revenue and received 100% of the funds expected from treasury, 79% from other Government units while 100% of funds expected from external sources were also received by year end. The district had unspent balances of UGX 0.768Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.05Bn for the year contrary to the budget execution circular \uf0b7 All the 18 outputs were fully quantified but I noted challenges in implementation of quantified outputs; Out of the 18 quantified out-puts, 14 (77.8%) were fully implemented, while 4 (22.2%) were partially implemented. \uf0b7 The quarterly 4 performance report forwas submitted beyond the deadline. \uf0b7 The district received UGX 0.205Bn for Covid interventions and UGX0.165Bn was utilized. UGX 0.04Bn was not utilized and returned to the consolidated funds. \uf0b7 I noted delayed completion of Projects UgIFT projects namely; Construction of St. Anthony Kyankanda SEED School, Upgrading of Engaju and Mushasha HC II to HC III and Upgrade of Rushambya HC II to HC III by over nine months. \uf0b7 I also observed irregular VAT payment worth UGX. 0.062Bn to the contractor under UgIFT for upgrading Rushambya HC II to HCIII which is contrary to VAT laws. \uf0b7 Under the URF, the district received only 73% of the budgeted funds for maintenance of District roads as a result 51.8kms were not maintained. \uf0b7 There were weaknesses in the management of the districts fleet including; Incomplete Motor Vehicle Records, Lack of a fleet management policy and guidelines, insufficient fleet and irregular maintenance of the vehicles. \uf0b7 I noted none payment of verified pension and gratuity claimants of UGX 0.397Bn. \uf0b7 I noted that Buhweju District HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, none functioning of equipment, and referrals of mothers due to obstructed labour, preterm labour, foetal distress, foetal abnormalities pregnancy related bleeding and breech but also attributed to inadequate staff."], ["19", "Ibanda MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 75% of the sampled targets were fully achieved, 25% were partially achieved while 0% were not achieved at all. \uf0b7 The MC collected 57% of its budgeted local revenue and received 97% of the funds expected from treasury and 66% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.078Bn which was sent back to treasury. \uf0b7 All the 8 sampled outputs were quantified and I noted challenges in implementation of quantified outputs where out of the 8 quantified outputs, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 I noted that the MC did not prepare and submit annual monitoring plans and quarterly monitoring reports to MoLG, MOFPED and NPA. \uf0b7 Inadequate funding of road funds where there was a shortfall of UGX. 95,613,490"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 322, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "312", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 322, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "(27%) which left 12.25 km of planned roads unworked and some roads eroded due to poor drainage \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-recording of vehicles in the asset register, some vehicles not recorded in the prescribed format by the Accountant General. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles \uf0b7 I noted that Ibanda HC IV faced challenges in delivery of services such as lack of adequate medical equipment, irregular maintenance of medical equipment, and referrals of mothers due to inadequate supplies and need for advanced management. \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan, lack of a fully Constituted Physical Planning Committee, inadequate funding of the detailed Plans of the Physical Development Plan Activities and unauthorized Alteration of Physical Development Plan. \uf0b7 I noted that the municipality lacked adequate Equipment and facilities for Garbage Collection and Disposal and protective gear for waste handlers. \uf0b7 I noted that the MC did not prepare a contracts register.", null], ["20", "Rukiga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 17% of the sampled targets were fully achieved, 83% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 3.66% of its budgeted local revenue and received 91.61% of the funds expected from treasury and 98.1% from other government units. The district had unspent balances of UGX 0.28Bn which was sent back to treasury. \uf0b7 All the 8 sampled outputs were Quantified but I noted challenges in implementation of quantified outputs where out of the 8 quantified outputs, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 I noted that the District did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA and also did not submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 I noted that out of four quarterly reports submitted, quarters 1, 2 and 4 were submitted late. \uf0b7 I noted that 107 (51.4%) positions were vacant out of the approved structure of 208 approved positions. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of motor vehicle records, lack of a fleet management policy, irregularity in allocation of motor vehicle and insufficient allocation of fleet to key service centers. \uf0b7 I noted that Mparo HC IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to maintain the medical equipment, non- functioning equipment and referral of mothers due to the inadequacy of the staff to perform caesarean section. \uf0b7 I also noted delayed completion of Rwamucucu seed school project under UgIFT."], ["21", "Kabale MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 8 targets (100%) of the sampled targets were partially achieved. \uf0b7 The Municipal collected 18.8% of its budgeted local revenue and received 87.8% of the funds expected from treasury while 63% came from other government units. The municipal had unspent balances of UGX 2.966 Bn which was sent back to treasury. \uf0b7 All the 13 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 13 outputs, only 7 (53.8%) were fully implemented while 5 (38.5%) were partially implemented and 1 (7.7%) were"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 323, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "(27%) which left 12.25 km of planned roads unworked and some roads eroded due to poor drainage \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; un- updated asset management module in IFMS, lack of a fleet management policy, non-recording of vehicles in the asset register, some vehicles not recorded in the prescribed format by the Accountant General. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles \uf0b7 I noted that Ibanda HC IV faced challenges in delivery of services such as lack of adequate medical equipment, irregular maintenance of medical equipment, and referrals of mothers due to inadequate supplies and need for advanced management. \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan, lack of a fully Constituted Physical Planning Committee, inadequate funding of the detailed Plans of the Physical Development Plan Activities and unauthorized Alteration of Physical Development Plan. \uf0b7 I noted that the municipality lacked adequate Equipment and facilities for Garbage Collection and Disposal and protective gear for waste handlers. \uf0b7 I noted that the MC did not prepare a contracts register.", null], ["20", "Rukiga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 17% of the sampled targets were fully achieved, 83% were partially achieved while 0% were not achieved at all. \uf0b7 The district collected 3.66% of its budgeted local revenue and received 91.61% of the funds expected from treasury and 98.1% from other government units. The district had unspent balances of UGX 0.28Bn which was sent back to treasury. \uf0b7 All the 8 sampled outputs were Quantified but I noted challenges in implementation of quantified outputs where out of the 8 quantified outputs, 6 (75%) were fully implemented, while 2 (25%) were partially implemented. \uf0b7 I noted that the District did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA and also did not submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 I noted that out of four quarterly reports submitted, quarters 1, 2 and 4 were submitted late. \uf0b7 I noted that 107 (51.4%) positions were vacant out of the approved structure of 208 approved positions. \uf0b7 There were weaknesses in the management of the districts fleet including; improper maintenance of motor vehicle records, lack of a fleet management policy, irregularity in allocation of motor vehicle and insufficient allocation of fleet to key service centers. \uf0b7 I noted that Mparo HC IV faced challenges in delivery of services such as lack of adequate medical equipment, failure to maintain the medical equipment, non- functioning equipment and referral of mothers due to the inadequacy of the staff to perform caesarean section. \uf0b7 I also noted delayed completion of Rwamucucu seed school project under UgIFT."], ["21", "Kabale MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 8 targets (100%) of the sampled targets were partially achieved. \uf0b7 The Municipal collected 18.8% of its budgeted local revenue and received 87.8% of the funds expected from treasury while 63% came from other government units. The municipal had unspent balances of UGX 2.966 Bn which was sent back to treasury. \uf0b7 All the 13 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 13 outputs, only 7 (53.8%) were fully implemented while 5 (38.5%) were partially implemented and 1 (7.7%) were"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 323, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "313", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 323, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "not implemented at all. \uf0b7 I also noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA and also the entity did not also submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 Out of four quarterly reports, all 4 (100%) were submitted late. \uf0b7 I also noted that 705 positions were vacant (49.8%) out of the approved structure of 1,415 approved positions. \uf0b7 There were weaknesses in the management of the municipal\u2019s fleet including; failure to capture the vehicles in the fixed assets module of the GFMIS, lack of approved a fleet management policy, insufficient fleet to the key service centers and inadequate vehicle maintenance funding. \uf0b7 I noted that Municipal HC IV faced challenges in delivery of services such as lack of adequate medical equipment and referral of mothers to other health units due to the lack of a fully functional theatre. \uf0b7 I noted challenges under the garbage management such as; inadequate funding for garbage management, failure to undertake public awareness an sensitization and inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I noted challenges under the physical development unit which include; lack of an approved UPDP and detailed plans to facilitate physical developments and inadequate funding of the detailed plans of the physical development plan activities. \uf0b7 I noted that UGX 0.104Bn (24.3%) for USMID Municipal Institutional Strengthening Grant (MISG) remained unutilized. \uf0b7 I noted that 4th quarter funds (UGX. 0.221Bn) for the Uganda Road Fund programme was not released.", null], ["22", "Ntungamo MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 64% of the sampled targets were fully achieved, 18% were partially achieved while 18% were not achieved at all. \uf0b7 The MC collected 53% of its budgeted local revenue and received 82% of the funds expected from treasury and 55% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 2.47Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 9 quantified outputs, 8 (89%) were fully implemented, while 1 (11%) was partially implemented. \uf0b7 I noted that the MC submitted reports for 2 quarters after the deadlines that is Q1 and Q2 \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, un-updated asset register with missing vital information such as acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, drivers did not undergo driving test by the Chief Mechanical Engineer prior to assumption of duty, none of them underwent periodic training including defensive driving none of them had undergone periodic testing on traffic regulations and did not undertake medical checkups. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles \uf0b7 I noted that Ntungamo HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment and referrals of 24% of mothers due to need for further management as a result of obstetric complications \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan, lack of a fully Constituted Physical Planning Committee, inadequate funding of the detailed Plans of the Physical Development Plan Activities and unauthorized Alteration of Physical"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 324, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "not implemented at all. \uf0b7 I also noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA and also the entity did not also submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 Out of four quarterly reports, all 4 (100%) were submitted late. \uf0b7 I also noted that 705 positions were vacant (49.8%) out of the approved structure of 1,415 approved positions. \uf0b7 There were weaknesses in the management of the municipal\u2019s fleet including; failure to capture the vehicles in the fixed assets module of the GFMIS, lack of approved a fleet management policy, insufficient fleet to the key service centers and inadequate vehicle maintenance funding. \uf0b7 I noted that Municipal HC IV faced challenges in delivery of services such as lack of adequate medical equipment and referral of mothers to other health units due to the lack of a fully functional theatre. \uf0b7 I noted challenges under the garbage management such as; inadequate funding for garbage management, failure to undertake public awareness an sensitization and inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I noted challenges under the physical development unit which include; lack of an approved UPDP and detailed plans to facilitate physical developments and inadequate funding of the detailed plans of the physical development plan activities. \uf0b7 I noted that UGX 0.104Bn (24.3%) for USMID Municipal Institutional Strengthening Grant (MISG) remained unutilized. \uf0b7 I noted that 4th quarter funds (UGX. 0.221Bn) for the Uganda Road Fund programme was not released.", null], ["22", "Ntungamo MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 64% of the sampled targets were fully achieved, 18% were partially achieved while 18% were not achieved at all. \uf0b7 The MC collected 53% of its budgeted local revenue and received 82% of the funds expected from treasury and 55% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 2.47Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 9 quantified outputs, 8 (89%) were fully implemented, while 1 (11%) was partially implemented. \uf0b7 I noted that the MC submitted reports for 2 quarters after the deadlines that is Q1 and Q2 \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, un-updated asset register with missing vital information such as acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, drivers did not undergo driving test by the Chief Mechanical Engineer prior to assumption of duty, none of them underwent periodic training including defensive driving none of them had undergone periodic testing on traffic regulations and did not undertake medical checkups. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles \uf0b7 I noted that Ntungamo HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment and referrals of 24% of mothers due to need for further management as a result of obstetric complications \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan, lack of a fully Constituted Physical Planning Committee, inadequate funding of the detailed Plans of the Physical Development Plan Activities and unauthorized Alteration of Physical"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 324, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "314", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 324, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Development Plan. \uf0b7 I noted that the municipality had inadequate funding for garbage management where only 82% of the budgeted for funds were received. \uf0b7 I noted that the MC did not budget for USMID funding but received unbudgeted for funds of 2.4bn.", null], ["23", "Mitooma DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 33% were partially achieved while 29% were not achieved at all. \uf0b7 The district collected 71% of its budgeted local revenue and received 97% of the funds expected from treasury and 91% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.09Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 16 quantified outputs, 8 (50%) were fully implemented, while 8 (50%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that all the four (100%) quarterly reports were not submitted on time. \uf0b7 I noted that by the time of audit, the COVID-19 quarantine centre was already closed. I was not provided with records pertaining to establishment of the quarantine centre nor reasons for its closure. \uf0b7 There were weaknesses in the management of the districts fleet including; lack of a fleet management policy, acquired vehicles and motorcycles not in the district workplan/budget nor procurement plan as they were donated to the district though the Central Government did not surrender the log books for the fleet, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units, inadequate funding for maintenance leading to grounding of some vehicles \uf0b7 I noted that Maziba HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment, non-functional medical equipment such as Penguin sucker and neonatal and referrals of mothers due lack of Anesthetic, gloves, sutures, unreliable electricity, Sometimes Stock out of blood and some cases that need specialist care. \uf0b7 I also noted delayed completion of Mayanga Seed Secondary School project and delayed Upgrading of Nyakishojwa and Bukuba HC IIs to HC IIIs under UgIFT and further noted that all the above projects were not yet functional."], ["24", "Rukungiri MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 50% were partially achieved while 12% were not achieved at all. \uf0b7 The MC collected 45% of its budgeted local revenue and received 99% of the funds expected from treasury and 47% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.656Bn which was sent back to treasury. \uf0b7 I noted that out of the 2 quantified outputs, 2 (100%) were fully implemented. \uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as well as quarterly monitoring reports to the Office of the Prime Minister and MoFPED. \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, un-updated asset register with missing vital information such as Model/Type, Engine Type, Engine No, Chassis No., Original Cost on transport equipment. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles to service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "Development Plan. \uf0b7 I noted that the municipality had inadequate funding for garbage management where only 82% of the budgeted for funds were received. \uf0b7 I noted that the MC did not budget for USMID funding but received unbudgeted for funds of 2.4bn.", null], ["23", "Mitooma DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 33% were partially achieved while 29% were not achieved at all. \uf0b7 The district collected 71% of its budgeted local revenue and received 97% of the funds expected from treasury and 91% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.09Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 16 quantified outputs, 8 (50%) were fully implemented, while 8 (50%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that all the four (100%) quarterly reports were not submitted on time. \uf0b7 I noted that by the time of audit, the COVID-19 quarantine centre was already closed. I was not provided with records pertaining to establishment of the quarantine centre nor reasons for its closure. \uf0b7 There were weaknesses in the management of the districts fleet including; lack of a fleet management policy, acquired vehicles and motorcycles not in the district workplan/budget nor procurement plan as they were donated to the district though the Central Government did not surrender the log books for the fleet, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units, inadequate funding for maintenance leading to grounding of some vehicles \uf0b7 I noted that Maziba HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment, non-functional medical equipment such as Penguin sucker and neonatal and referrals of mothers due lack of Anesthetic, gloves, sutures, unreliable electricity, Sometimes Stock out of blood and some cases that need specialist care. \uf0b7 I also noted delayed completion of Mayanga Seed Secondary School project and delayed Upgrading of Nyakishojwa and Bukuba HC IIs to HC IIIs under UgIFT and further noted that all the above projects were not yet functional."], ["24", "Rukungiri MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 50% were partially achieved while 12% were not achieved at all. \uf0b7 The MC collected 45% of its budgeted local revenue and received 99% of the funds expected from treasury and 47% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.656Bn which was sent back to treasury. \uf0b7 I noted that out of the 2 quantified outputs, 2 (100%) were fully implemented. \uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as well as quarterly monitoring reports to the Office of the Prime Minister and MoFPED. \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, un-updated asset register with missing vital information such as Model/Type, Engine Type, Engine No, Chassis No., Original Cost on transport equipment. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles to service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "Development Plan. \uf0b7 I noted that the municipality had inadequate funding for garbage management where only 82% of the budgeted for funds were received. \uf0b7 I noted that the MC did not budget for USMID funding but received unbudgeted for funds of 2.4bn.", null], ["23", "Mitooma DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 33% were partially achieved while 29% were not achieved at all. \uf0b7 The district collected 71% of its budgeted local revenue and received 97% of the funds expected from treasury and 91% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.09Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 16 quantified outputs, 8 (50%) were fully implemented, while 8 (50%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that all the four (100%) quarterly reports were not submitted on time. \uf0b7 I noted that by the time of audit, the COVID-19 quarantine centre was already closed. I was not provided with records pertaining to establishment of the quarantine centre nor reasons for its closure. \uf0b7 There were weaknesses in the management of the districts fleet including; lack of a fleet management policy, acquired vehicles and motorcycles not in the district workplan/budget nor procurement plan as they were donated to the district though the Central Government did not surrender the log books for the fleet, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units, inadequate funding for maintenance leading to grounding of some vehicles \uf0b7 I noted that Maziba HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment, non-functional medical equipment such as Penguin sucker and neonatal and referrals of mothers due lack of Anesthetic, gloves, sutures, unreliable electricity, Sometimes Stock out of blood and some cases that need specialist care. \uf0b7 I also noted delayed completion of Mayanga Seed Secondary School project and delayed Upgrading of Nyakishojwa and Bukuba HC IIs to HC IIIs under UgIFT and further noted that all the above projects were not yet functional."], ["24", "Rukungiri MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 38% of the sampled targets were fully achieved, 50% were partially achieved while 12% were not achieved at all. \uf0b7 The MC collected 45% of its budgeted local revenue and received 99% of the funds expected from treasury and 47% from other government units while 0% funds budgeted from external sources was realized. The MC had unspent balances of UGX 0.656Bn which was sent back to treasury. \uf0b7 I noted that out of the 2 quantified outputs, 2 (100%) were fully implemented. \uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as well as quarterly monitoring reports to the Office of the Prime Minister and MoFPED. \uf0b7 There were weaknesses in the management of the Municipal\u2019s fleet including; lack of a fleet management policy, un-updated asset register with missing vital information such as Model/Type, Engine Type, Engine No, Chassis No., Original Cost on transport equipment. There was also no evidence of regular inspection and reconciliation of vehicles in the assets register as well as inadequate allocation of vehicles to service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "315", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that Rukungiri Municipal HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, and referrals of 26% of mothers to other facilities due to lack of enough basic medical equipment and lack of blood transfusion services \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan, failure to have a Fully Constituted Physical Planning Committee, inadequate funding of the detailed plans of the physical development plan activities, unauthorized alteration of physical development plan and inadequacies in the physical work plan where key expected outputs were not elaborately captured. \uf0b7 I noted that the municipality had inadequate Equipment and facilities for Garbage Collection and Disposal and lacked adequate protective gear for waste handlers. \uf0b7 I noted delayed operationalization of Kitimba HCIII despite the facility being completed under the UgIFT project. \uf0b7 I noted irregular payment of VAT under the contract yet the contract was funded by the World Bank through the Ministry of Health and was VAT exempt \uf0b7 I noted inadequate funding under URF where only 73% of budgeted funds were realized leading to unimplemented activities.", null], ["25", "Rubanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed the entity did not undertake an evaluation of the extent of achievement of the strategic objectives. \uf0b7 The district collected 15% of its budgeted local revenue and received 99% of the funds expected from treasury and 76% from other government units while 88% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.80Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 13 quantified outputs, 1 (11%) was fully implemented, while 12 (89%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to OPM, MOFPED and NPA. There were also no monitoring and evaluation reports prepared by the entity as well as quarterly performance reports to assess performance. \uf0b7 A number of weaknesses were noted in the management of COVID-19 interventions relating to donations in kind such as items were not valued, all items were not taken on charge by the entity staff, there was also no evidence that the quality of items received was checked and verified before receipt of these items, there was no evidence that the distribution of the items whose value was not established was approved by the task force and there was no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units and vehicles not regularly inspected and reconciled, \uf0b7 I noted that Hamurwa HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, referrals of 12% of mothers due to inadequate basic medical equipment and blood transfusion services. \uf0b7 I also noted inadequate funding from URF where only 73% of budgeted for funds were received."], ["26", "Kisoro MC **Opinion**", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that as a 2-year-old entity, Kisoro Municipal was not significantly represented on NDP 2."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 326, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that Rukungiri Municipal HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, and referrals of 26% of mothers to other facilities due to lack of enough basic medical equipment and lack of blood transfusion services \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan, failure to have a Fully Constituted Physical Planning Committee, inadequate funding of the detailed plans of the physical development plan activities, unauthorized alteration of physical development plan and inadequacies in the physical work plan where key expected outputs were not elaborately captured. \uf0b7 I noted that the municipality had inadequate Equipment and facilities for Garbage Collection and Disposal and lacked adequate protective gear for waste handlers. \uf0b7 I noted delayed operationalization of Kitimba HCIII despite the facility being completed under the UgIFT project. \uf0b7 I noted irregular payment of VAT under the contract yet the contract was funded by the World Bank through the Ministry of Health and was VAT exempt \uf0b7 I noted inadequate funding under URF where only 73% of budgeted funds were realized leading to unimplemented activities.", null], ["25", "Rubanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed the entity did not undertake an evaluation of the extent of achievement of the strategic objectives. \uf0b7 The district collected 15% of its budgeted local revenue and received 99% of the funds expected from treasury and 76% from other government units while 88% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.80Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 13 quantified outputs, 1 (11%) was fully implemented, while 12 (89%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to OPM, MOFPED and NPA. There were also no monitoring and evaluation reports prepared by the entity as well as quarterly performance reports to assess performance. \uf0b7 A number of weaknesses were noted in the management of COVID-19 interventions relating to donations in kind such as items were not valued, all items were not taken on charge by the entity staff, there was also no evidence that the quality of items received was checked and verified before receipt of these items, there was no evidence that the distribution of the items whose value was not established was approved by the task force and there was no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units and vehicles not regularly inspected and reconciled, \uf0b7 I noted that Hamurwa HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, referrals of 12% of mothers due to inadequate basic medical equipment and blood transfusion services. \uf0b7 I also noted inadequate funding from URF where only 73% of budgeted for funds were received."], ["26", "Kisoro MC **Opinion**", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that as a 2-year-old entity, Kisoro Municipal was not significantly represented on NDP 2."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 326, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that Rukungiri Municipal HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, and referrals of 26% of mothers to other facilities due to lack of enough basic medical equipment and lack of blood transfusion services \uf0b7 I also noted weaknesses in implementation of the Urban Physical Development including lack of detailed and approved Physical Development plan, failure to have a Fully Constituted Physical Planning Committee, inadequate funding of the detailed plans of the physical development plan activities, unauthorized alteration of physical development plan and inadequacies in the physical work plan where key expected outputs were not elaborately captured. \uf0b7 I noted that the municipality had inadequate Equipment and facilities for Garbage Collection and Disposal and lacked adequate protective gear for waste handlers. \uf0b7 I noted delayed operationalization of Kitimba HCIII despite the facility being completed under the UgIFT project. \uf0b7 I noted irregular payment of VAT under the contract yet the contract was funded by the World Bank through the Ministry of Health and was VAT exempt \uf0b7 I noted inadequate funding under URF where only 73% of budgeted funds were realized leading to unimplemented activities.", null], ["25", "Rubanda DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed the entity did not undertake an evaluation of the extent of achievement of the strategic objectives. \uf0b7 The district collected 15% of its budgeted local revenue and received 99% of the funds expected from treasury and 76% from other government units while 88% funds budgeted from external sources was realized. The district had unspent balances of UGX 1.80Bn which was sent back to treasury. \uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 13 quantified outputs, 1 (11%) was fully implemented, while 12 (89%) were partially implemented and 0 (0%) were not implemented at all. \uf0b7 I noted that the entity did not prepare and submit annual monitoring plans and quarterly monitoring reports to OPM, MOFPED and NPA. There were also no monitoring and evaluation reports prepared by the entity as well as quarterly performance reports to assess performance. \uf0b7 A number of weaknesses were noted in the management of COVID-19 interventions relating to donations in kind such as items were not valued, all items were not taken on charge by the entity staff, there was also no evidence that the quality of items received was checked and verified before receipt of these items, there was no evidence that the distribution of the items whose value was not established was approved by the task force and there was no evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, Fixed Assets Register not updated with acquisition cost, dates of purchase, amounts and estimated useful life on transport equipment, inadequate allocation of vehicles to departments/ units and vehicles not regularly inspected and reconciled, \uf0b7 I noted that Hamurwa HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to inadequate funding, referrals of 12% of mothers due to inadequate basic medical equipment and blood transfusion services. \uf0b7 I also noted inadequate funding from URF where only 73% of budgeted for funds were received."], ["26", "Kisoro MC **Opinion**", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that as a 2-year-old entity, Kisoro Municipal was not significantly represented on NDP 2."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 326, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "316", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 326, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 The Municipal collected 21.4% of its budgeted local revenue and received 99.6% of the funds expected from treasury while 55% came from other government units. The municipal had unspent balances of UGX 0.312Bn which was sent back to treasury. \uf0b7 All the 6 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 6 outputs, only 4 (67%) were fully implemented and 2 (33%) were partially implemented. \uf0b7 Out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 There were weaknesses in the management of the Municipals fleet including; improper maintenance of motor vehicle records, lack of approved a fleet management policy and insufficient fleet to the key service centers. \uf0b7 I noted challenges in garbage management such as; lack of garbage management by-laws, lack a Garbage Management Strategy and Plan, inadequate funding, inadequate public awareness and sensitization, inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I noted challenges in the implementation physical development plans such as; lack of approved UPDP and detailed Plans, inadequate funding, failure to have a fully constituted physical planning committee and lack of development permits in support of on-going Physical Developments. \uf0b7 I noted that UGX.0.068Bn for upgrading Zindiro health centre II to HC III was not utilized under the UGFIT. \uf0b7 I noted that Municipal\u2019s newly built Zindiro Health Centre III faced challenges in delivery of services such as; failure to put the facility to the intended use and inadequate health staff."], ["27", "Kazo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 development plan revealed that as a district, Kazo\u2019s targets were captured in Kiruhura district and had not yet developed a strategic plan of its own. \uf0b7 The district collected 8.8% of its budgeted local revenue and received 94.5% of the funds expected from treasury while no (0%) funds expected from external sources were received by year end. The district had unspent balances of UGX 0.367Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.130Bn for the year contrary to the budget execution circular \uf0b7 All the outputs were quantified and Out of the 12 quantified out-puts, 10 (83%) were fully implemented, while 2 (17%) were partially implemented. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by Accountant general in the assets register, failure to carry out regular inspection and reconciliation of vehicles, un- updated Asset Management Module in the Financial Management System, absence of fleet management policy, inadequate allocation of vehicles to the key service centers and failure to prepare maintenance work plans. \uf0b7 I noted unspent funds under UGFIT of UGX. 0.360Bn which was sent back to the consolidated fund. There were also delayed works under UGFIT particularly at Nkungu health center III upgrade \uf0b7 I noted that Kazo Health Centre 1V faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment."], ["28", "Rwampara DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the district adopted strategic objectives from the mother district of Mbarara since it was only for one year in operation. \uf0b7 The district collected 23% of its budgeted local revenue and received 98% of the funds expected from treasury and 104% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.34Bn which was sent back to treasury"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 327, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 The Municipal collected 21.4% of its budgeted local revenue and received 99.6% of the funds expected from treasury while 55% came from other government units. The municipal had unspent balances of UGX 0.312Bn which was sent back to treasury. \uf0b7 All the 6 outputs were fully quantified and I noted challenges in implementation of quantified outputs where out of a sample of 6 outputs, only 4 (67%) were fully implemented and 2 (33%) were partially implemented. \uf0b7 Out of four quarterly reports, only 3 (75%) were submitted on time. \uf0b7 There were weaknesses in the management of the Municipals fleet including; improper maintenance of motor vehicle records, lack of approved a fleet management policy and insufficient fleet to the key service centers. \uf0b7 I noted challenges in garbage management such as; lack of garbage management by-laws, lack a Garbage Management Strategy and Plan, inadequate funding, inadequate public awareness and sensitization, inadequate equipment and facilities for garbage collection and disposal. \uf0b7 I noted challenges in the implementation physical development plans such as; lack of approved UPDP and detailed Plans, inadequate funding, failure to have a fully constituted physical planning committee and lack of development permits in support of on-going Physical Developments. \uf0b7 I noted that UGX.0.068Bn for upgrading Zindiro health centre II to HC III was not utilized under the UGFIT. \uf0b7 I noted that Municipal\u2019s newly built Zindiro Health Centre III faced challenges in delivery of services such as; failure to put the facility to the intended use and inadequate health staff."], ["27", "Kazo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 development plan revealed that as a district, Kazo\u2019s targets were captured in Kiruhura district and had not yet developed a strategic plan of its own. \uf0b7 The district collected 8.8% of its budgeted local revenue and received 94.5% of the funds expected from treasury while no (0%) funds expected from external sources were received by year end. The district had unspent balances of UGX 0.367Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 0.130Bn for the year contrary to the budget execution circular \uf0b7 All the outputs were quantified and Out of the 12 quantified out-puts, 10 (83%) were fully implemented, while 2 (17%) were partially implemented. \uf0b7 There were weaknesses in the management of the districts fleet including; failure to record vehicles in the format prescribed by Accountant general in the assets register, failure to carry out regular inspection and reconciliation of vehicles, un- updated Asset Management Module in the Financial Management System, absence of fleet management policy, inadequate allocation of vehicles to the key service centers and failure to prepare maintenance work plans. \uf0b7 I noted unspent funds under UGFIT of UGX. 0.360Bn which was sent back to the consolidated fund. There were also delayed works under UGFIT particularly at Nkungu health center III upgrade \uf0b7 I noted that Kazo Health Centre 1V faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment."], ["28", "Rwampara DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the district adopted strategic objectives from the mother district of Mbarara since it was only for one year in operation. \uf0b7 The district collected 23% of its budgeted local revenue and received 98% of the funds expected from treasury and 104% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.34Bn which was sent back to treasury"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 327, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "317", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 327, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 20 quantified outputs, 19 (95%) was fully implemented, while 1 (5%) was partially implemented. \uf0b7 I noted that the entity submitted the 4 quarterly performance reports after the required deadlines. \uf0b7 I noted that a number of in-kind donations were not recorded in the receipt books and stores ledgers of the district. \uf0b7 I noted that the District did not have land titles for over 89 pieces of land including schools and health centres \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, none of the vehicles inspected were recorded in the format as prescribed by the Accountant General, which required among others capturing; estimated useful life, physical location, and condition, vehicles not annually inspected and reconciled in the assets register, inadequate allocation of vehicles to departments/units as the district only had one vehicle, there was no staff designated as transport officer in the district, as a result, fuel registers and monthly fuel reconciliations were not done \uf0b7 I noted that Kinoni HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to delays by regional medical maintenance workshop in Kabale to work on the machines even after requesting for repair services and non-functional Ultra sound scan machine (basic) for obstetrics. \uf0b7 I also noted delayed Implementation of Upgrade of Nyaruhandagazi HC II to HC III which led to unutilized funds amounting to 338m.", null], ["", "**MOROTO BRANCH**", ""], ["1", "Nakapiripirit DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 75% of the strategic targets were fully achieved, 25% were partially achieved. \uf0b7 The district collected 88.9% of its budgeted local revenue and received 105.47% of the funds expected from treasury while 54.06% of funds expected from external sources were received by year end. The district had unspent balances of UGX2.254Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 29 outputs 27 (93%) were fully quantified, while 2 (6.9%) were not quantified at all. Out of the 27 quantified out-puts, 8 (30%) were fully implemented, while 9 (33%) were partially implemented and 10 (37%) were not implemented \uf0b7 Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 191,506,951 for Covid interventions and UGX 165,530,229 was utilized. \uf0b7 Only items worth UGX.25, 976,722 that were received in Kind were valued. There were also challenges in management of quarantine centers for instance lack of PPE for health workers and proper storage facilities. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted delayed physical progress of works under UgIFT. \uf0b7 I noted that Tokora HC IV faced challenges in delivery of services such as lack of medical equipment and non-functioning equipment. \uf0b7 I noted that the district paid un-disclosed gratuity arrears worth UGX.421,790,070. \uf0b7 I noted anomalies in the payment of salaries."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 All the sampled outputs were quantified but I noted challenges in implementation of quantified outputs where out of the 20 quantified outputs, 19 (95%) was fully implemented, while 1 (5%) was partially implemented. \uf0b7 I noted that the entity submitted the 4 quarterly performance reports after the required deadlines. \uf0b7 I noted that a number of in-kind donations were not recorded in the receipt books and stores ledgers of the district. \uf0b7 I noted that the District did not have land titles for over 89 pieces of land including schools and health centres \uf0b7 There were weaknesses in the management of the district\u2019s fleet including; lack of a fleet management policy, none of the vehicles inspected were recorded in the format as prescribed by the Accountant General, which required among others capturing; estimated useful life, physical location, and condition, vehicles not annually inspected and reconciled in the assets register, inadequate allocation of vehicles to departments/units as the district only had one vehicle, there was no staff designated as transport officer in the district, as a result, fuel registers and monthly fuel reconciliations were not done \uf0b7 I noted that Kinoni HC IV faced challenges in delivery of maternal health services such as lack of adequate medical equipment, failure to properly maintain medical equipment due to delays by regional medical maintenance workshop in Kabale to work on the machines even after requesting for repair services and non-functional Ultra sound scan machine (basic) for obstetrics. \uf0b7 I also noted delayed Implementation of Upgrade of Nyaruhandagazi HC II to HC III which led to unutilized funds amounting to 338m.", null], ["", "**MOROTO BRANCH**", ""], ["1", "Nakapiripirit DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 75% of the strategic targets were fully achieved, 25% were partially achieved. \uf0b7 The district collected 88.9% of its budgeted local revenue and received 105.47% of the funds expected from treasury while 54.06% of funds expected from external sources were received by year end. The district had unspent balances of UGX2.254Bn which was sent back to treasury. \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 29 outputs 27 (93%) were fully quantified, while 2 (6.9%) were not quantified at all. Out of the 27 quantified out-puts, 8 (30%) were fully implemented, while 9 (33%) were partially implemented and 10 (37%) were not implemented \uf0b7 Out of four quarterly reports, none were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 191,506,951 for Covid interventions and UGX 165,530,229 was utilized. \uf0b7 Only items worth UGX.25, 976,722 that were received in Kind were valued. There were also challenges in management of quarantine centers for instance lack of PPE for health workers and proper storage facilities. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted delayed physical progress of works under UgIFT. \uf0b7 I noted that Tokora HC IV faced challenges in delivery of services such as lack of medical equipment and non-functioning equipment. \uf0b7 I noted that the district paid un-disclosed gratuity arrears worth UGX.421,790,070. \uf0b7 I noted anomalies in the payment of salaries."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 I noted that the municipal has an outstanding loan of UGX.139,069,089 from Housing Finance Bank for acquiring land in Bunambutye to be used for exchange with NFA land in the Municipal (forest section in Busamaga 23ha, and Tororo Road section - 600ha but no tree planting had taken place as per the initial plan and purpose for obtaining the loan. \uf0b7 I noted that 190 municipal assets were not engraved as required by the regulations.", "None"], "type": "table"}}, {"content": "318 \n2 \nAbim DLG", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted that funds totalling to UGX.1.12 billion were irregularly diverted from the activities on which they were budgeted and spent on other activities without Opinion \nseeking and obtaining the necessary approvals \nQualified\n- The district also had unaccounted for administrative advances amounting to UGX.146.3 million. This receivable was not properly disclosed in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- My review of the implementation of the 2015-2020 Strategic Plan revealed that out of 15 strategic targets, the district had fully achieved 8 (53.3%) targets, partially attained 5 (33.3%) targets, while 2 (13.3%) targets were not attained at all.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The district collected 55% of its budgeted local revenue and received 99% of the funds expected from treasury while 4% of funds expected from external sources were received by year end. The district had unspent balances of UGX.1.834Bn which was sent back to treasury.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The district had off-budget financing amounting to UGX.40 million for the year contrary to the budget execution circular.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 16 outputs 12 (75%) were fully quantified while 4 (25%) were not quantified at all. Out of the 12 quantified out-puts, 7 (58.3%) were fully implemented, 3 (25%) were partially implemented while 2 (16.7%) were not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- The district received UGX.205.5 million for Covid interventions and UGX.165.5 million was utilized. UGX.40 million was returned to treasury.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted weakness in the management of the intervention such as; irregularities in procurements of items worth UGX.3.95 million and failure to account for funds amounting to UGX.22 million.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- The District undertook wasteful expenditure worth UGX.147 million which was paid out in form of legal fees and court compensations to various persons. This amount was not budgeted for.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, planning for motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- I noted that Abim District Hospital faced challenges in delivery of services such as lack of medical equipment, idle and non-functioning equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted anomalies in the implementation of the UgIFT program", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- There were anomalies in the management of payroll such as; non preparation of payroll reconciliations and inconsistent salary over payments", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- 57% of the approved staffing structure was not filled.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Under YLP, I noted failure to realise timely recovery of Disbursed funds, and non- maintenance of a repayments ledger", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted low recovery rate of funds under the UWEP program.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n319", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The district lacked land titles for its land.", null], ["3", "Napak DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the strategic plan was not aligned to the District budget as projects worth UGX.7.418 Bn were included in the budget but not in the strategic plan \uf0b7 Of the 23 strategic targets, 9 (40%) were fully achieved, while 10 (43%) were partially achieved and 4 (17%) were not achieved at all \uf0b7 The district collected 147.6% of its budgeted local revenue and received 92.9% of the funds expected from treasury while 34.1 % of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.01 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 7 outputs, 5 outputs (71%) were fully quantified while 2 (29%) were not quantified at all. Out of the 5 quantified out-puts, 3 outputs (60%) were fully implemented, while 1 output (20%) was partially implemented and 1 output (20%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All of the four reports were submitted on time. There were no cases of inaccurate reporting of performance. \uf0b7 The district received UGX 205 M for Covid interventions and UGX 165 M was utilized. \uf0b7 I noted that all Items that were received in Kind were valued and taken on charge. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted challenges in the implementation of the UgIFT program \uf0b7 41% of the district staff structure was not filled with key staff such as one procurement officer. \uf0b7 Under UWEP, I noted that there were low recovery rates for the monies disbursed \uf0b7 Under YLP, I noted that there was a failure to realize timely recovery of YLP funds. \uf0b7 Under NUSAF, there was a failure to maintain records by sub-projects. \uf0b7 I also noted that the district did not have land titles for the land where sub county head quarters."], ["4", "Kotido DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that it did not clearly set out both the long term and short term targets to be achieved thus making it difficult to ascertain the progress of implementation \uf0b7 The district collected 85% of its budgeted local revenue and received 93.4% of the funds expected from treasury while 8.21% of funds expected from external sources were received by year end. The district had unspent balances of UGX.3.2 which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.203,157,834 for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs,12 outputs (75%) were fully quantified while 4 outputs (25%) were not quantified at all. Out of the 12 quantified out-puts, all were fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the 4 reports were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.225 M for Covid interventions and UGX.165M was utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 The district lacked land titles for its land.", null], ["3", "Napak DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the strategic plan was not aligned to the District budget as projects worth UGX.7.418 Bn were included in the budget but not in the strategic plan \uf0b7 Of the 23 strategic targets, 9 (40%) were fully achieved, while 10 (43%) were partially achieved and 4 (17%) were not achieved at all \uf0b7 The district collected 147.6% of its budgeted local revenue and received 92.9% of the funds expected from treasury while 34.1 % of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.01 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 7 outputs, 5 outputs (71%) were fully quantified while 2 (29%) were not quantified at all. Out of the 5 quantified out-puts, 3 outputs (60%) were fully implemented, while 1 output (20%) was partially implemented and 1 output (20%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All of the four reports were submitted on time. There were no cases of inaccurate reporting of performance. \uf0b7 The district received UGX 205 M for Covid interventions and UGX 165 M was utilized. \uf0b7 I noted that all Items that were received in Kind were valued and taken on charge. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted challenges in the implementation of the UgIFT program \uf0b7 41% of the district staff structure was not filled with key staff such as one procurement officer. \uf0b7 Under UWEP, I noted that there were low recovery rates for the monies disbursed \uf0b7 Under YLP, I noted that there was a failure to realize timely recovery of YLP funds. \uf0b7 Under NUSAF, there was a failure to maintain records by sub-projects. \uf0b7 I also noted that the district did not have land titles for the land where sub county head quarters."], ["4", "Kotido DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that it did not clearly set out both the long term and short term targets to be achieved thus making it difficult to ascertain the progress of implementation \uf0b7 The district collected 85% of its budgeted local revenue and received 93.4% of the funds expected from treasury while 8.21% of funds expected from external sources were received by year end. The district had unspent balances of UGX.3.2 which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.203,157,834 for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs,12 outputs (75%) were fully quantified while 4 outputs (25%) were not quantified at all. Out of the 12 quantified out-puts, all were fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the 4 reports were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.225 M for Covid interventions and UGX.165M was utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 The district lacked land titles for its land.", null], ["3", "Napak DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that the strategic plan was not aligned to the District budget as projects worth UGX.7.418 Bn were included in the budget but not in the strategic plan \uf0b7 Of the 23 strategic targets, 9 (40%) were fully achieved, while 10 (43%) were partially achieved and 4 (17%) were not achieved at all \uf0b7 The district collected 147.6% of its budgeted local revenue and received 92.9% of the funds expected from treasury while 34.1 % of funds expected from external sources were received by year end. The district had unspent balances of UGX 1.01 Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 7 outputs, 5 outputs (71%) were fully quantified while 2 (29%) were not quantified at all. Out of the 5 quantified out-puts, 3 outputs (60%) were fully implemented, while 1 output (20%) was partially implemented and 1 output (20%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All of the four reports were submitted on time. There were no cases of inaccurate reporting of performance. \uf0b7 The district received UGX 205 M for Covid interventions and UGX 165 M was utilized. \uf0b7 I noted that all Items that were received in Kind were valued and taken on charge. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted challenges in the implementation of the UgIFT program \uf0b7 41% of the district staff structure was not filled with key staff such as one procurement officer. \uf0b7 Under UWEP, I noted that there were low recovery rates for the monies disbursed \uf0b7 Under YLP, I noted that there was a failure to realize timely recovery of YLP funds. \uf0b7 Under NUSAF, there was a failure to maintain records by sub-projects. \uf0b7 I also noted that the district did not have land titles for the land where sub county head quarters."], ["4", "Kotido DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that it did not clearly set out both the long term and short term targets to be achieved thus making it difficult to ascertain the progress of implementation \uf0b7 The district collected 85% of its budgeted local revenue and received 93.4% of the funds expected from treasury while 8.21% of funds expected from external sources were received by year end. The district had unspent balances of UGX.3.2 which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.203,157,834 for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 16 outputs,12 outputs (75%) were fully quantified while 4 outputs (25%) were not quantified at all. Out of the 12 quantified out-puts, all were fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the 4 reports were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.225 M for Covid interventions and UGX.165M was utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "320", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 Items that were received in Kind were neither valued nor taken on charge. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I also noted that there was Non Preparation of Payroll Reconciliations. \uf0b7 I also noted that there was Poor management of Staff Personnel Files and payroll records.", null], ["5", "Amudat DLG **Opinion** Unqualified", "\uf0b7 I reviewed the strategic plan and noted that it did not clearly set out both the long term and short-term targets to be achieved thus making it difficult to ascertain the progress of implementation. \uf0b7 The district collected 104.5% of its budgeted local revenue and received 103% of the funds expected from treasury while 44.6% of funds expected from external sources were received by year end. 37.3% of transfers from other Government Units were also received. The district had unspent balances of UGX 0.53 Bn which was sent back to treasury. \uf0b7 Amudat District received off-budget financing to a tune of UGX.0.203Bn, which was never paid into the consolidated fund. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 12 outputs, 10 outputs (83.3%) were fully quantified while 2 outputs (16.7%) were not quantified at all. Out of the 10 quantified out-puts, 5 outputs (50%) were fully implemented, while 4 outputs (40%) were partially implemented and 1 output (10%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted in time. \uf0b7 The annual performance report was not availed for audit hence performance could not be measured. \uf0b7 The district received UGX 203 million for Covid interventions and UGX 165 million was utilized. UGX 37,957,300 was not banked but spent at source \uf0b7 Some Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 Under UgIFT, I noted incomplete/delayed works inadequate supervision, and lack a land title. \uf0b7 76% of the district approved structure is not filled \uf0b7 Under URF, I noted funding deficit and anomalies in the utilisation of the released funds and failure to follow guidelines in operation of the road equipment \uf0b7 Under NUSAF-3 I noted that 53.7% of the projects submitted were funded. \uf0b7 I noted low recovery rate of amounts disbursed under YLP and UWEP."], ["6", "Moroto DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that out of 22 strategic targets, the district had fully achieved 9 (40.9%) targets, partially attained 10 (45.5%) targets, while 3 (13.6%) targets were not attained at all. \uf0b7 The district collected 53.6% of its budgeted local revenue and received 103% of the funds expected from treasury while 17% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.176Bn which was sent back to treasury."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Items that were received in Kind were neither valued nor taken on charge. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I also noted that there was Non Preparation of Payroll Reconciliations. \uf0b7 I also noted that there was Poor management of Staff Personnel Files and payroll records.", null], ["5", "Amudat DLG **Opinion** Unqualified", "\uf0b7 I reviewed the strategic plan and noted that it did not clearly set out both the long term and short-term targets to be achieved thus making it difficult to ascertain the progress of implementation. \uf0b7 The district collected 104.5% of its budgeted local revenue and received 103% of the funds expected from treasury while 44.6% of funds expected from external sources were received by year end. 37.3% of transfers from other Government Units were also received. The district had unspent balances of UGX 0.53 Bn which was sent back to treasury. \uf0b7 Amudat District received off-budget financing to a tune of UGX.0.203Bn, which was never paid into the consolidated fund. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 12 outputs, 10 outputs (83.3%) were fully quantified while 2 outputs (16.7%) were not quantified at all. Out of the 10 quantified out-puts, 5 outputs (50%) were fully implemented, while 4 outputs (40%) were partially implemented and 1 output (10%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted in time. \uf0b7 The annual performance report was not availed for audit hence performance could not be measured. \uf0b7 The district received UGX 203 million for Covid interventions and UGX 165 million was utilized. UGX 37,957,300 was not banked but spent at source \uf0b7 Some Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 Under UgIFT, I noted incomplete/delayed works inadequate supervision, and lack a land title. \uf0b7 76% of the district approved structure is not filled \uf0b7 Under URF, I noted funding deficit and anomalies in the utilisation of the released funds and failure to follow guidelines in operation of the road equipment \uf0b7 Under NUSAF-3 I noted that 53.7% of the projects submitted were funded. \uf0b7 I noted low recovery rate of amounts disbursed under YLP and UWEP."], ["6", "Moroto DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that out of 22 strategic targets, the district had fully achieved 9 (40.9%) targets, partially attained 10 (45.5%) targets, while 3 (13.6%) targets were not attained at all. \uf0b7 The district collected 53.6% of its budgeted local revenue and received 103% of the funds expected from treasury while 17% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.176Bn which was sent back to treasury."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Items that were received in Kind were neither valued nor taken on charge. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I also noted that there was Non Preparation of Payroll Reconciliations. \uf0b7 I also noted that there was Poor management of Staff Personnel Files and payroll records.", null], ["5", "Amudat DLG **Opinion** Unqualified", "\uf0b7 I reviewed the strategic plan and noted that it did not clearly set out both the long term and short-term targets to be achieved thus making it difficult to ascertain the progress of implementation. \uf0b7 The district collected 104.5% of its budgeted local revenue and received 103% of the funds expected from treasury while 44.6% of funds expected from external sources were received by year end. 37.3% of transfers from other Government Units were also received. The district had unspent balances of UGX 0.53 Bn which was sent back to treasury. \uf0b7 Amudat District received off-budget financing to a tune of UGX.0.203Bn, which was never paid into the consolidated fund. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 12 outputs, 10 outputs (83.3%) were fully quantified while 2 outputs (16.7%) were not quantified at all. Out of the 10 quantified out-puts, 5 outputs (50%) were fully implemented, while 4 outputs (40%) were partially implemented and 1 output (10%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, none were submitted in time. \uf0b7 The annual performance report was not availed for audit hence performance could not be measured. \uf0b7 The district received UGX 203 million for Covid interventions and UGX 165 million was utilized. UGX 37,957,300 was not banked but spent at source \uf0b7 Some Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 Under UgIFT, I noted incomplete/delayed works inadequate supervision, and lack a land title. \uf0b7 76% of the district approved structure is not filled \uf0b7 Under URF, I noted funding deficit and anomalies in the utilisation of the released funds and failure to follow guidelines in operation of the road equipment \uf0b7 Under NUSAF-3 I noted that 53.7% of the projects submitted were funded. \uf0b7 I noted low recovery rate of amounts disbursed under YLP and UWEP."], ["6", "Moroto DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 Strategic Plan revealed that out of 22 strategic targets, the district had fully achieved 9 (40.9%) targets, partially attained 10 (45.5%) targets, while 3 (13.6%) targets were not attained at all. \uf0b7 The district collected 53.6% of its budgeted local revenue and received 103% of the funds expected from treasury while 17% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.176Bn which was sent back to treasury."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "321", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The district had off-budget financing amounting to UGX.40 million for the year contrary to the budget execution circular \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 7 outputs 4 (57%) were fully quantified, 2 (29%) were insufficiently quantified while 1 (14%) was not quantified at all. All the 4 (100%) quantified out-puts were fully implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205.5 million for Covid interventions and UGX.165.5 million was utilized. UGX.40 million was returned to treasury. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items worth UGX.18.9 million and failure to account for funds amounting to UGX.24.6 million. \uf0b7 Items that were received in Kind were not valued and there was no evidence of quality checks before distribution. \uf0b7 The District had accumulated receivables amounting to UGX.1.6 billion which relate to UWEP and YLP funds \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, planning for motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 Under NUSAF III, I noted that there was irregular disbursement of funds worth UGX.1.2 billion to 23 sub-projects bank accounts in one tranche, contrary to the provisions of project agreements. \uf0b7 Under UgIFT, field inspection revealed works on Rupa Seed Secondary school were behind schedule. This was in addition to the contract price being over and above the indicative unit cost provided in the guidelines for a seed secondary school by over UGX.400 million. \uf0b7 32% of the district staff structure was not filled with key departments of Finance and Internal audit lacking substantively appointed heads of department. \uf0b7 Under YLP, I noted the District did not maintain repayment ledgers for Youth Interest Groups and had recovered only UGX.455.6 million (52%) of the recoverable YLP funds. \uf0b7 Under UWEP, I noted that the District had only recovered UGX.72 million out of the expected disbursed amount of UGX.240.5 million. \uf0b7 The district has not secured land titles for majority of its land mainly the sub country headquarter offices, various health centers and primary schools which exposed the land to loss and encroachment.", null], ["7", "Kaabong DLG **Opinion** Unqualified", "\uf0b7 I reviewed the strategic plan and noted that it did not clearly set out both the long term and short term targets to be achieved thus making it difficult to ascertain the progress of implementation. \uf0b7 The district collected 302% of its budgeted local revenue and received 94.5% of the funds expected from treasury while 1.2% of funds expected from external sources were received by year end. The district had unspent balances of UGX 2.042 Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX 58,983,300 for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 9 outputs, 8 outputs (89%) were fully quantified while 1 (11%) was not quantified at all. Out of the 8 quantified out-puts, 6 outputs (75%) were fully implemented, while 1 output (12.5%) was partially"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 332, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "322", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 332, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "implemented and 1 output (12.5%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 184 million for Covid interventions and UGX 184million was utilized. \uf0b7 Some Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 UGX 35,003,659 was erroneously paid to staff who had been transferred to Karenga District Local Government on 1st July 2019. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kaabong hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 During audit inspections of the medical equipment, it was noted that the Hospital had some equipment that was non functional due to breakdown. \uf0b7 I noted in review of the Fixed Assets Register for District that, all medical equipment at the Kaabong District Hospital were not recorded in the register \uf0b7 47% of the district staff structure was not filled with key staff such as district internal auditor missing. \uf0b7 I noted delay in disbursement of funds to sub projects under NUSAF \uf0b7 Under UWEP, I noted that there were low recovery rates for the monies disbursed. \uf0b7 I noted low recovery and untimely transfer of recovered funds to Bank of Uganda under the YLP. \uf0b7 Under works, I noted a funding deficit of URF and non-adherence to the guidelines in operation of road equipment.", null], ["8", "Nabilatuk DLG **Opinion** Unqualified", "\uf0b7 I noted that the District did not have a strategic plan and it was in its 2nd year of operation \uf0b7 The district collected 18.2% of its budgeted local revenue and received 103% of the funds expected from treasury while 21% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.374Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX20,000,000 for the year contrary to the budget execution circular \uf0b7 All the sampled 23 outputs 23 (100%) were fully quantified, Out of the 23 quantified out-puts, 20 (87%) were fully implemented, while 3 (13%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of the 4 quarterly performance reports, all (100%) were not submitted in time. I noted inaccuracies in the performance reports submitted. \uf0b7 The district received UGX 186,780,300 for Covid interventions and 98.9% was utilized. \uf0b7 Items that were received in Kind were valued and there were quality checks before distribution. \uf0b7 There were also challenges in management of quarantine centers for instance lack of PPE for health workers and there was no mechanism of providing information from the \u2018outside\u2019 such as radios, phones and televisions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 333, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "implemented and 1 output (12.5%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX 184 million for Covid interventions and UGX 184million was utilized. \uf0b7 Some Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 UGX 35,003,659 was erroneously paid to staff who had been transferred to Karenga District Local Government on 1st July 2019. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kaabong hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 During audit inspections of the medical equipment, it was noted that the Hospital had some equipment that was non functional due to breakdown. \uf0b7 I noted in review of the Fixed Assets Register for District that, all medical equipment at the Kaabong District Hospital were not recorded in the register \uf0b7 47% of the district staff structure was not filled with key staff such as district internal auditor missing. \uf0b7 I noted delay in disbursement of funds to sub projects under NUSAF \uf0b7 Under UWEP, I noted that there were low recovery rates for the monies disbursed. \uf0b7 I noted low recovery and untimely transfer of recovered funds to Bank of Uganda under the YLP. \uf0b7 Under works, I noted a funding deficit of URF and non-adherence to the guidelines in operation of road equipment.", null], ["8", "Nabilatuk DLG **Opinion** Unqualified", "\uf0b7 I noted that the District did not have a strategic plan and it was in its 2nd year of operation \uf0b7 The district collected 18.2% of its budgeted local revenue and received 103% of the funds expected from treasury while 21% of funds expected from external sources were received by year end. The district had unspent balances of UGX 0.374Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX20,000,000 for the year contrary to the budget execution circular \uf0b7 All the sampled 23 outputs 23 (100%) were fully quantified, Out of the 23 quantified out-puts, 20 (87%) were fully implemented, while 3 (13%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of the 4 quarterly performance reports, all (100%) were not submitted in time. I noted inaccuracies in the performance reports submitted. \uf0b7 The district received UGX 186,780,300 for Covid interventions and 98.9% was utilized. \uf0b7 Items that were received in Kind were valued and there were quality checks before distribution. \uf0b7 There were also challenges in management of quarantine centers for instance lack of PPE for health workers and there was no mechanism of providing information from the \u2018outside\u2019 such as radios, phones and televisions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 333, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "323", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 333, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted a payment of undisclosed prior year arrears to a tune of UGX 19,877,488. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nabilatuk HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 I noted an under procurement Award of a VAT inclusive contract to a non-VAT registered supplier. \uf0b7 I noted that there was delayed disbursement of funds to NUSAF projects.", null], ["9", "Kotido MC **Opinion** Unqualified", "\uf0b7 I reviewed the strategic plan and noted that it did not clearly set out both the long term and short-term targets to be achieved thus making it difficult to ascertain the progress of implementation. \uf0b7 The district collected 108% of its budgeted local revenue and received 89.8% of the funds expected from treasury. The Municipal Council had unspent balances of UGX 0.198 Bn which was sent back to treasury. \uf0b7 The district had no off-budget financing for the year under review. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 5 outputs, 4outputs (80%) were fully quantified while 1(20%) was not quantified at all. Out of the 4 quantified out-puts, 2outputs (50%) were fully implemented, while 1 output (25%) was partially implemented and 1 output (25%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, None were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kotido Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, understaffing \uf0b7 55% of the district staff structure was not filled with key staff such as Principal Human Resource Officer \uf0b7 There were weaknesses in garbage management including; failure to develop by- laws on garbage management, non-maintenance of data and records on the garbage generated, declining funding for garbage management, inadequate equipment and facilities and lack of protective wear \uf0b7 I noted that the Municipality did not have an approved UPDP and detailed plans to facilitate physical developments. \uf0b7 I noted that there were some ongoing physical developments without development permits and there was no evidence provided to confirm that the Municipal Council was taking action to have these developments discontinued. \uf0b7 I noted that there were low recovery rates for the amounts disbursed, under UWEP and YLP \uf0b7 I noted anomalies during the inspection of sampled projects."], ["10", "Moroto RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation revealed the strategic plan did not have clear strategic goals and targets \uf0b7 The hospital collected 75% of its budgeted local revenue and received 96% of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 334, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted a payment of undisclosed prior year arrears to a tune of UGX 19,877,488. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nabilatuk HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 I noted an under procurement Award of a VAT inclusive contract to a non-VAT registered supplier. \uf0b7 I noted that there was delayed disbursement of funds to NUSAF projects.", null], ["9", "Kotido MC **Opinion** Unqualified", "\uf0b7 I reviewed the strategic plan and noted that it did not clearly set out both the long term and short-term targets to be achieved thus making it difficult to ascertain the progress of implementation. \uf0b7 The district collected 108% of its budgeted local revenue and received 89.8% of the funds expected from treasury. The Municipal Council had unspent balances of UGX 0.198 Bn which was sent back to treasury. \uf0b7 The district had no off-budget financing for the year under review. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 5 outputs, 4outputs (80%) were fully quantified while 1(20%) was not quantified at all. Out of the 4 quantified out-puts, 2outputs (50%) were fully implemented, while 1 output (25%) was partially implemented and 1 output (25%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, None were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kotido Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, understaffing \uf0b7 55% of the district staff structure was not filled with key staff such as Principal Human Resource Officer \uf0b7 There were weaknesses in garbage management including; failure to develop by- laws on garbage management, non-maintenance of data and records on the garbage generated, declining funding for garbage management, inadequate equipment and facilities and lack of protective wear \uf0b7 I noted that the Municipality did not have an approved UPDP and detailed plans to facilitate physical developments. \uf0b7 I noted that there were some ongoing physical developments without development permits and there was no evidence provided to confirm that the Municipal Council was taking action to have these developments discontinued. \uf0b7 I noted that there were low recovery rates for the amounts disbursed, under UWEP and YLP \uf0b7 I noted anomalies during the inspection of sampled projects."], ["10", "Moroto RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation revealed the strategic plan did not have clear strategic goals and targets \uf0b7 The hospital collected 75% of its budgeted local revenue and received 96% of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 334, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted a payment of undisclosed prior year arrears to a tune of UGX 19,877,488. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Nabilatuk HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment. \uf0b7 I noted an under procurement Award of a VAT inclusive contract to a non-VAT registered supplier. \uf0b7 I noted that there was delayed disbursement of funds to NUSAF projects.", null], ["9", "Kotido MC **Opinion** Unqualified", "\uf0b7 I reviewed the strategic plan and noted that it did not clearly set out both the long term and short-term targets to be achieved thus making it difficult to ascertain the progress of implementation. \uf0b7 The district collected 108% of its budgeted local revenue and received 89.8% of the funds expected from treasury. The Municipal Council had unspent balances of UGX 0.198 Bn which was sent back to treasury. \uf0b7 The district had no off-budget financing for the year under review. \uf0b7 I noted challenges in quantification of outputs which affects assessment of performance. Out of a sample of 5 outputs, 4outputs (80%) were fully quantified while 1(20%) was not quantified at all. Out of the 4 quantified out-puts, 2outputs (50%) were fully implemented, while 1 output (25%) was partially implemented and 1 output (25%) not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, None were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Kotido Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, understaffing \uf0b7 55% of the district staff structure was not filled with key staff such as Principal Human Resource Officer \uf0b7 There were weaknesses in garbage management including; failure to develop by- laws on garbage management, non-maintenance of data and records on the garbage generated, declining funding for garbage management, inadequate equipment and facilities and lack of protective wear \uf0b7 I noted that the Municipality did not have an approved UPDP and detailed plans to facilitate physical developments. \uf0b7 I noted that there were some ongoing physical developments without development permits and there was no evidence provided to confirm that the Municipal Council was taking action to have these developments discontinued. \uf0b7 I noted that there were low recovery rates for the amounts disbursed, under UWEP and YLP \uf0b7 I noted anomalies during the inspection of sampled projects."], ["10", "Moroto RRH **Opinion** Unqualified", "\uf0b7 My review of the implementation revealed the strategic plan did not have clear strategic goals and targets \uf0b7 The hospital collected 75% of its budgeted local revenue and received 96% of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 334, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "324", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 334, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "funds expected from treasury while there were no expected external sources. The district had unspent balances of UGX 0.578 Bn which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX. 2.241 for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 6 outputs 4 (67%) were fully quantified while 2 (33%) were not quantified at all. Out of the 4 quantified out-puts, 2 (50%) were fully implemented, while 2 (50%) were partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. None of the four quarterly reports were submitted. \uf0b7 I noted unsupported pension and gratuity payments to a tune of UGX 88,932,768 \uf0b7 32.2% of the hospital staff structure was not filled with key staff such as Senior Consultant (Medicine). \uf0b7 There were weaknesses in the management of the hospitals fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Moroto RRH hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted delayed Construction Works for Maternity Ward by 5 months and Staff Housing Units by 1 month by the time of audit. \uf0b7 Moroto RRH\u2019s Board of governors expired on May 2020.", null], ["11", "Moroto MC **Opinion** Qualified", "\uf0b7 I noted that funds to a tune of UGX.187,244,191 were diverted/ mischarged \uf0b7 I noted a variance of UGX.227,265,319 between total payments for Operating and Investing activites in the statement of Cashflows and the total payments as per the IFMS payment register. \uf0b7 I noted a variance of UGX.250,876,955 between the domestic arrears paid as per the cashflow statement and the movement of the payables figure as per the statement of financial position. \uf0b7 The district had unsupported payables of UGX 726,161,821 \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 78% of the strategic targets were fully achieved, while 22% were partially achieved. \uf0b7 The municipal collected 20% of its budgeted local revenue and received 85.4% of the funds expected from treasury. The municipal had unspent balances of UGX 0.754bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 5 outputs 1 (20%) was insufficiently quantified while 4 (80%) were not quantified at all. \uf0b7 The Municipality did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four (100%) quarterly performance reports were submitted past the deadline \uf0b7 In addition, I also noted under expenditure that there were Irregular payments made through the imprest bank account \uf0b7 There were weaknesses in the management of the municipals fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted under payroll that there were Payments to persons not on the municipality payroll worth UGX.17,452,752 and Underpayment of salaries"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 335, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "funds expected from treasury while there were no expected external sources. The district had unspent balances of UGX 0.578 Bn which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX. 2.241 for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 6 outputs 4 (67%) were fully quantified while 2 (33%) were not quantified at all. Out of the 4 quantified out-puts, 2 (50%) were fully implemented, while 2 (50%) were partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. None of the four quarterly reports were submitted. \uf0b7 I noted unsupported pension and gratuity payments to a tune of UGX 88,932,768 \uf0b7 32.2% of the hospital staff structure was not filled with key staff such as Senior Consultant (Medicine). \uf0b7 There were weaknesses in the management of the hospitals fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Moroto RRH hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment and poor maintenance of available equipment. \uf0b7 I noted delayed Construction Works for Maternity Ward by 5 months and Staff Housing Units by 1 month by the time of audit. \uf0b7 Moroto RRH\u2019s Board of governors expired on May 2020.", null], ["11", "Moroto MC **Opinion** Qualified", "\uf0b7 I noted that funds to a tune of UGX.187,244,191 were diverted/ mischarged \uf0b7 I noted a variance of UGX.227,265,319 between total payments for Operating and Investing activites in the statement of Cashflows and the total payments as per the IFMS payment register. \uf0b7 I noted a variance of UGX.250,876,955 between the domestic arrears paid as per the cashflow statement and the movement of the payables figure as per the statement of financial position. \uf0b7 The district had unsupported payables of UGX 726,161,821 \uf0b7 My review of the implementation of the 2015-2020 strategic plan revealed that 78% of the strategic targets were fully achieved, while 22% were partially achieved. \uf0b7 The municipal collected 20% of its budgeted local revenue and received 85.4% of the funds expected from treasury. The municipal had unspent balances of UGX 0.754bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 5 outputs 1 (20%) was insufficiently quantified while 4 (80%) were not quantified at all. \uf0b7 The Municipality did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four (100%) quarterly performance reports were submitted past the deadline \uf0b7 In addition, I also noted under expenditure that there were Irregular payments made through the imprest bank account \uf0b7 There were weaknesses in the management of the municipals fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted under payroll that there were Payments to persons not on the municipality payroll worth UGX.17,452,752 and Underpayment of salaries"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 335, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "325", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 335, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that Moroto Municipality had poor maintenance of data and records on the Garbage generated, Inadequate funding for Garbage management, Failure to undertake Public awareness and sensitization, Inadequate Public awareness and sensitization, Inadequate Equipment and facilities for Garbage collection and disposal and Lack of protective wear \uf0b7 I noted that there were weaknesses in the following; Failure to have a fully constituted Physical Planning Committee, Inadequate Funding of the Detailed Plans of the Physical Development Plan Activities, Lack of Development Permits in Support of on-going Physical Developments. \uf0b7 I noted that the municipality awarded VAT inclusive contracts to non-VAT registered suppliers.", null], ["12", "Karenga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the Strategic Plan revealed that Karenga did not prepare one at all and therefore spent UGX.9.9Bn without the guidance of a strategic development plan \uf0b7 The district collected 32% of its budgeted local revenue and received 106% of the funds expected from treasury while 6% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.2Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.40 million for the year contrary to the budget execution circular \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 18 outputs 16 (88%) were fully quantified, 1 (6%) was insufficiently quantified while 1 (6%) was not quantified at all. Out of the 16 quantified out-puts, 7 (44%) were fully implemented, 5 (31%) were partially implemented while 4 (25%) were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205.5 million for Covid interventions and UGX.165.5 million was utilized. UGX.40 million was returned to treasury. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items worth UGX.17.7 million and failure to account for funds amounting to UGX.7 million. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were no challenges in management of quarantine centers. \uf0b7 28% of the district staff structure was not filled with key staff such as district engineer, HODs for water and production departments missing \uf0b7 The district lacked land titles for the 10 hectares of land where the new district headquarters are being constructed which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; planning for motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Karenga Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle and non-functioning equipment, as well as poor maintenance of available equipment. \uf0b7 I noted inconsistency in salary payments amounting to UGX.7.5 million. \uf0b7 The district had unaccounted for administrative advances amounting to UGX.28.1 million and awarded VAT inclusive contracts to VAT non-registered suppliers worth UGX.295.4 million causing a financial loss to government of UGX.43.1 million."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 336, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that Moroto Municipality had poor maintenance of data and records on the Garbage generated, Inadequate funding for Garbage management, Failure to undertake Public awareness and sensitization, Inadequate Public awareness and sensitization, Inadequate Equipment and facilities for Garbage collection and disposal and Lack of protective wear \uf0b7 I noted that there were weaknesses in the following; Failure to have a fully constituted Physical Planning Committee, Inadequate Funding of the Detailed Plans of the Physical Development Plan Activities, Lack of Development Permits in Support of on-going Physical Developments. \uf0b7 I noted that the municipality awarded VAT inclusive contracts to non-VAT registered suppliers.", null], ["12", "Karenga DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the Strategic Plan revealed that Karenga did not prepare one at all and therefore spent UGX.9.9Bn without the guidance of a strategic development plan \uf0b7 The district collected 32% of its budgeted local revenue and received 106% of the funds expected from treasury while 6% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.2Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.40 million for the year contrary to the budget execution circular \uf0b7 I noted a challenge in quantification of out-puts which affects assessment of performance. Out of a sample of 18 outputs 16 (88%) were fully quantified, 1 (6%) was insufficiently quantified while 1 (6%) was not quantified at all. Out of the 16 quantified out-puts, 7 (44%) were fully implemented, 5 (31%) were partially implemented while 4 (25%) were not implemented at all. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205.5 million for Covid interventions and UGX.165.5 million was utilized. UGX.40 million was returned to treasury. \uf0b7 I noted weakness in the management of the intervention such as; irregularities in procurements of items worth UGX.17.7 million and failure to account for funds amounting to UGX.7 million. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were no challenges in management of quarantine centers. \uf0b7 28% of the district staff structure was not filled with key staff such as district engineer, HODs for water and production departments missing \uf0b7 The district lacked land titles for the 10 hectares of land where the new district headquarters are being constructed which exposed the land to loss and encroachment \uf0b7 There were weaknesses in the management of the districts fleet including; planning for motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Karenga Health Centre IV faced challenges in delivery of services such as lack of medical equipment, idle and non-functioning equipment, as well as poor maintenance of available equipment. \uf0b7 I noted inconsistency in salary payments amounting to UGX.7.5 million. \uf0b7 The district had unaccounted for administrative advances amounting to UGX.28.1 million and awarded VAT inclusive contracts to VAT non-registered suppliers worth UGX.295.4 million causing a financial loss to government of UGX.43.1 million."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 336, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "326", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 336, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the District did not prepare quarterly arrears of revenue returns and neither was local revenue assessment conducted during the year under review. \uf0b7 Construction of new District Headquarters in Kidepo worth UGX.147.2 million remained incomplete due to conflict on the site of construction between the District and the Uganda Wildlife Authority. \uf0b7 My review of public procurement revealed that procurements worth UGX.46.1 million were awarded and executed without being included in the annual procurement work plan. \uf0b7 Under YLP, I noted the District did not maintain repayment ledgers for Youth Interest Groups and only recovered UGX.84.6 million (22%) of the recoverable YLP funds. \uf0b7 Under UWEP, I noted that the District had not recovered any money out of the expected disbursed amount of UGX.105.8 million.", null], ["", "**SOROTI BRANCH**", ""], ["1", "Bukedea DLG **Opinion** Qualified", "\uf0b7 I noted that on note 27 to the Financial Statements UGX 0.216Bn was deducted from the opening cash and cash equivalents. \uf0b7 I noted that the reserves in the Statement of Changes on page 7 of the Financial Statements in Equity are over stated by the UGX.0.279Bn. \uf0b7 The cash and cash equivalents in the Statement of Financial Position were over stated by UGX. 0.062Bn. \uf0b7 My review of the implementation of 2015-2020 strategic plan revealed that 33% of the sampled targets were fully achieved, while 42% were partially achieved and 25% were not achieved at all. \uf0b7 The district collected 45% of its budgeted local revenue and received 100% of the funds expected from treasury and 49% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.266Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects performance. Out of a sample of 13 outputs, 12 (92.3%) were fully quantified, 1 (7.7%) was not quantified at all. Out of the 12 quantified out-puts, 8 (66%) were fully implemented, while 2 (17%) were partially implemented and 2 (17%) were not implemented at all during the year. \uf0b7 The district did not prepare nor submit the annual monitoring plans to MoFPED, MoLG and NPA and also the entity did not also submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 All the 4 quarterly performance reports were submitted after the set deadline had passed. \uf0b7 I noted challenges under the management of COVID 19 supplementary funds such as; total cash receipts of UGX. 0.002Bn received from the International Donor organisations for was spent at source, Out of the total receipts of UGX 0.165Bn from the UCF, for CoVID-19 interventions, UGX 0.013Bn (8%) remained unspent, failure to adhere to the Budgets and work plans. \uf0b7 The donations received in-kind were not valued, the items lacked utilisation documents and there was no evidence that the quality of items received was checked and verified before receipt."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the District did not prepare quarterly arrears of revenue returns and neither was local revenue assessment conducted during the year under review. \uf0b7 Construction of new District Headquarters in Kidepo worth UGX.147.2 million remained incomplete due to conflict on the site of construction between the District and the Uganda Wildlife Authority. \uf0b7 My review of public procurement revealed that procurements worth UGX.46.1 million were awarded and executed without being included in the annual procurement work plan. \uf0b7 Under YLP, I noted the District did not maintain repayment ledgers for Youth Interest Groups and only recovered UGX.84.6 million (22%) of the recoverable YLP funds. \uf0b7 Under UWEP, I noted that the District had not recovered any money out of the expected disbursed amount of UGX.105.8 million.", null], ["", "**SOROTI BRANCH**", ""], ["1", "Bukedea DLG **Opinion** Qualified", "\uf0b7 I noted that on note 27 to the Financial Statements UGX 0.216Bn was deducted from the opening cash and cash equivalents. \uf0b7 I noted that the reserves in the Statement of Changes on page 7 of the Financial Statements in Equity are over stated by the UGX.0.279Bn. \uf0b7 The cash and cash equivalents in the Statement of Financial Position were over stated by UGX. 0.062Bn. \uf0b7 My review of the implementation of 2015-2020 strategic plan revealed that 33% of the sampled targets were fully achieved, while 42% were partially achieved and 25% were not achieved at all. \uf0b7 The district collected 45% of its budgeted local revenue and received 100% of the funds expected from treasury and 49% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.266Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects performance. Out of a sample of 13 outputs, 12 (92.3%) were fully quantified, 1 (7.7%) was not quantified at all. Out of the 12 quantified out-puts, 8 (66%) were fully implemented, while 2 (17%) were partially implemented and 2 (17%) were not implemented at all during the year. \uf0b7 The district did not prepare nor submit the annual monitoring plans to MoFPED, MoLG and NPA and also the entity did not also submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 All the 4 quarterly performance reports were submitted after the set deadline had passed. \uf0b7 I noted challenges under the management of COVID 19 supplementary funds such as; total cash receipts of UGX. 0.002Bn received from the International Donor organisations for was spent at source, Out of the total receipts of UGX 0.165Bn from the UCF, for CoVID-19 interventions, UGX 0.013Bn (8%) remained unspent, failure to adhere to the Budgets and work plans. \uf0b7 The donations received in-kind were not valued, the items lacked utilisation documents and there was no evidence that the quality of items received was checked and verified before receipt."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the District did not prepare quarterly arrears of revenue returns and neither was local revenue assessment conducted during the year under review. \uf0b7 Construction of new District Headquarters in Kidepo worth UGX.147.2 million remained incomplete due to conflict on the site of construction between the District and the Uganda Wildlife Authority. \uf0b7 My review of public procurement revealed that procurements worth UGX.46.1 million were awarded and executed without being included in the annual procurement work plan. \uf0b7 Under YLP, I noted the District did not maintain repayment ledgers for Youth Interest Groups and only recovered UGX.84.6 million (22%) of the recoverable YLP funds. \uf0b7 Under UWEP, I noted that the District had not recovered any money out of the expected disbursed amount of UGX.105.8 million.", null], ["", "**SOROTI BRANCH**", ""], ["1", "Bukedea DLG **Opinion** Qualified", "\uf0b7 I noted that on note 27 to the Financial Statements UGX 0.216Bn was deducted from the opening cash and cash equivalents. \uf0b7 I noted that the reserves in the Statement of Changes on page 7 of the Financial Statements in Equity are over stated by the UGX.0.279Bn. \uf0b7 The cash and cash equivalents in the Statement of Financial Position were over stated by UGX. 0.062Bn. \uf0b7 My review of the implementation of 2015-2020 strategic plan revealed that 33% of the sampled targets were fully achieved, while 42% were partially achieved and 25% were not achieved at all. \uf0b7 The district collected 45% of its budgeted local revenue and received 100% of the funds expected from treasury and 49% from other government units while 0% funds budgeted from external sources was realized. The district had unspent balances of UGX 0.266Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects performance. Out of a sample of 13 outputs, 12 (92.3%) were fully quantified, 1 (7.7%) was not quantified at all. Out of the 12 quantified out-puts, 8 (66%) were fully implemented, while 2 (17%) were partially implemented and 2 (17%) were not implemented at all during the year. \uf0b7 The district did not prepare nor submit the annual monitoring plans to MoFPED, MoLG and NPA and also the entity did not also submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 All the 4 quarterly performance reports were submitted after the set deadline had passed. \uf0b7 I noted challenges under the management of COVID 19 supplementary funds such as; total cash receipts of UGX. 0.002Bn received from the International Donor organisations for was spent at source, Out of the total receipts of UGX 0.165Bn from the UCF, for CoVID-19 interventions, UGX 0.013Bn (8%) remained unspent, failure to adhere to the Budgets and work plans. \uf0b7 The donations received in-kind were not valued, the items lacked utilisation documents and there was no evidence that the quality of items received was checked and verified before receipt."], ["2", "Soroti DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 84% of the sampled targets were fully achieved, 16% were partially achieved while none were not achieved at all. \uf0b7 The district collected 70% of its budgeted local revenue and received 102% of the funds expected from treasury, 6% of funds expected from other government units while 8.49% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.573Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "327", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "performance. Out of a sample of 18 outputs 15 (83%) were fully quantified, 1 (5%) was insufficiently quantified while 2 (12%) were not quantified at all. Out of the 15 quantified out-puts, 12 (80%) were fully implemented; 1 (6%) was partially implemented while 2 (14%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently approved work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres. \uf0b7 I noted unpaid pension and gratuity of Ugx. 321M. \uf0b7 I noted court cases and contingencies due to non-availability of the Attorney General\u2019s services to the district cases. \uf0b7 The district lacked land titles for 175 pieces which exposed the land to loss and encroachment. \uf0b7 43% of the district staff structure was not filled with key staff. \uf0b7 I noted grounded road equipment. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Tiriri Health Centre Iv faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, failure to properly maintain medical equipment and 11% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Asuret Seed School. \uf0b7 I noted under absorption of payroll funds by Ugx.1.086Bn. \uf0b7 I noted irregularities in the implementation of projects like the delayed transfer of NUSAF 3 funds of Ugx.131M to beneficiaries, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.751M and Ugx.11M respectively. \uf0b7 I noted non-functional water sources under the Water for use and production.", null], ["3", "Kaberamaido DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 30.5% of the sampled targets were fully achieved, 38.9% were partially achieved while 30.5% were not achieved at all. \uf0b7 The district collected 49% of its budgeted local revenue and received 99% of the funds expected from treasury, 91% of funds expected from other government units while 88% of funds expected from external sources were received by year end. The district had unspent balances of UGX.113M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs, 13 (68%) were fully quantified, 6 (32%) were not quantified at all. Out of the 13 quantified out-puts, 10 (77%) were fully implemented, while 2 (15%) were partially implemented and 1 (8%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.165M for covid -19 interventions and all was utilized and there was full disclosure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 338, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "performance. Out of a sample of 18 outputs 15 (83%) were fully quantified, 1 (5%) was insufficiently quantified while 2 (12%) were not quantified at all. Out of the 15 quantified out-puts, 12 (80%) were fully implemented; 1 (6%) was partially implemented while 2 (14%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently approved work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres. \uf0b7 I noted unpaid pension and gratuity of Ugx. 321M. \uf0b7 I noted court cases and contingencies due to non-availability of the Attorney General\u2019s services to the district cases. \uf0b7 The district lacked land titles for 175 pieces which exposed the land to loss and encroachment. \uf0b7 43% of the district staff structure was not filled with key staff. \uf0b7 I noted grounded road equipment. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Tiriri Health Centre Iv faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, failure to properly maintain medical equipment and 11% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Asuret Seed School. \uf0b7 I noted under absorption of payroll funds by Ugx.1.086Bn. \uf0b7 I noted irregularities in the implementation of projects like the delayed transfer of NUSAF 3 funds of Ugx.131M to beneficiaries, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.751M and Ugx.11M respectively. \uf0b7 I noted non-functional water sources under the Water for use and production.", null], ["3", "Kaberamaido DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 30.5% of the sampled targets were fully achieved, 38.9% were partially achieved while 30.5% were not achieved at all. \uf0b7 The district collected 49% of its budgeted local revenue and received 99% of the funds expected from treasury, 91% of funds expected from other government units while 88% of funds expected from external sources were received by year end. The district had unspent balances of UGX.113M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 19 outputs, 13 (68%) were fully quantified, 6 (32%) were not quantified at all. Out of the 13 quantified out-puts, 10 (77%) were fully implemented, while 2 (15%) were partially implemented and 1 (8%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.165M for covid -19 interventions and all was utilized and there was full disclosure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 338, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "328", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 338, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted a weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted missing district assets. \uf0b7 57% of the district staff structure was not filled with key staff. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted payroll irregularities like underutilization of funds of Ugx.505M and non- reconciliation of salary payments each month. \uf0b7 I noted that Kaberamaido hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, staffing gaps and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Kakure seed school. \uf0b7 I noted irregularities under the URF like under funding of Ugx.39M and inadequate routine manual and mechanised periodic maintenance of various roads. \uf0b7 I noted procurement irregularities like the award of VAT inclusive contracts to non VAT registered contractors, absence of contracts committee and failure to prepare contract implementation plans and reports. \uf0b7 I noted dilapidated school structures at Kagga and Abaata primary scholc under education management. \uf0b7 I noted non-functional water sources under the water for use and production program. \uf0b7 I noted irregularities in the implementation of projects like the delayed utilization of funds of Ugx.28M under the NUSAF 3 by the respective beneficiaries, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.337M and Ugx.186M respectively.", null], ["4", "Dokolo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 26% of the sampled targets were fully achieved, 30% were partially achieved while 44% were not achieved at all. \uf0b7 The district collected 42% of its budgeted local revenue and received 100% of the funds expected from treasury, , 81% of funds expected from other government units while 46% of funds expected from external sources were received by year end. The district had unspent balances of UGX.368M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 22 outputs, 16 (73%) were fully quantified, 6 (27%) were not quantified at all. Out of the 16 quantified out-puts, 10 (63%) were fully implemented, while 6 (37%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX. 225M for -19 interventions and all was utilized. UGX.39M was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 339, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted a weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted missing district assets. \uf0b7 57% of the district staff structure was not filled with key staff. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted payroll irregularities like underutilization of funds of Ugx.505M and non- reconciliation of salary payments each month. \uf0b7 I noted that Kaberamaido hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, poor maintenance of available equipment, staffing gaps and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Kakure seed school. \uf0b7 I noted irregularities under the URF like under funding of Ugx.39M and inadequate routine manual and mechanised periodic maintenance of various roads. \uf0b7 I noted procurement irregularities like the award of VAT inclusive contracts to non VAT registered contractors, absence of contracts committee and failure to prepare contract implementation plans and reports. \uf0b7 I noted dilapidated school structures at Kagga and Abaata primary scholc under education management. \uf0b7 I noted non-functional water sources under the water for use and production program. \uf0b7 I noted irregularities in the implementation of projects like the delayed utilization of funds of Ugx.28M under the NUSAF 3 by the respective beneficiaries, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.337M and Ugx.186M respectively.", null], ["4", "Dokolo DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 26% of the sampled targets were fully achieved, 30% were partially achieved while 44% were not achieved at all. \uf0b7 The district collected 42% of its budgeted local revenue and received 100% of the funds expected from treasury, , 81% of funds expected from other government units while 46% of funds expected from external sources were received by year end. The district had unspent balances of UGX.368M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 22 outputs, 16 (73%) were fully quantified, 6 (27%) were not quantified at all. Out of the 16 quantified out-puts, 10 (63%) were fully implemented, while 6 (37%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 1 (25%) was submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX. 225M for -19 interventions and all was utilized. UGX.39M was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans and irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 339, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "329", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 339, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted that the district accumulated outstanding commitments worth UGX.1.136Bn as a combination of YLP, UWEP funds and WHT. \uf0b7 I noted pension and gratuity arrears of Ugx.94M. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Dokolo hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, nonfunctional equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Adok, Awelo and Adagmon Health centre IIs upgrade to IIIs. \uf0b7 I noted non reconciliation of salary payments each month. \uf0b7 43% of the district staff structure was not filled with key staff. \uf0b7 I noted irregularities under URF like under funding of Ugx.145M and irregular routine manual and mechanized periodic maintenance of various roads. \uf0b7 I noted irregularities in the procurement management like failure to prepare contract implementation plans, failure to sign code of ethics conduct and failure to appoint contract supervisors. \uf0b7 I noted dilapidated school classroom structures at Akwang primary school. \uf0b7 I noted poor supervision of 8 boreholes under DWSCG. \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx.0.176Bn, delayed transfer of funds to beneficiaries under the NUSAF 3 project and noncompliance to the repayment schedule of the YLP & UWEP of Ugx.918M and Ugx.223M respectively.", null], ["5", "Katakwi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 71% of the sampled targets were fully achieved, 18% were partially achieved while 11% were not achieved at all. \uf0b7 The district collected 58% of its budgeted local revenue and received 100% of the funds expected from treasury, 75% of funds expected from other government units while 11% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.241Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 11 (100%) were fully quantified. Out of the 11 quantified out-puts, 4 (36%) were fully implemented; 5 (46%) was partially implemented while 2 (18%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres for instance lack of PPE for health workers. \uf0b7 I noted outstanding commitments of Ugx.23M under URA, salary and pension arrears of Ugx.159M and 644M respectively and further increase of payables by 390%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 340, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted that the district accumulated outstanding commitments worth UGX.1.136Bn as a combination of YLP, UWEP funds and WHT. \uf0b7 I noted pension and gratuity arrears of Ugx.94M. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, irregularities in planning for Motor vehicle acquisition, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles, and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Dokolo hospital faced challenges in delivery of services such as lack of medical equipment, idle equipment, nonfunctional equipment, poor maintenance of available equipment, failure to record donated equipment in the register and lack of sufficient data on delivery of mothers. \uf0b7 There were also delayed works under UGFIT particularly at Adok, Awelo and Adagmon Health centre IIs upgrade to IIIs. \uf0b7 I noted non reconciliation of salary payments each month. \uf0b7 43% of the district staff structure was not filled with key staff. \uf0b7 I noted irregularities under URF like under funding of Ugx.145M and irregular routine manual and mechanized periodic maintenance of various roads. \uf0b7 I noted irregularities in the procurement management like failure to prepare contract implementation plans, failure to sign code of ethics conduct and failure to appoint contract supervisors. \uf0b7 I noted dilapidated school classroom structures at Akwang primary school. \uf0b7 I noted poor supervision of 8 boreholes under DWSCG. \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx.0.176Bn, delayed transfer of funds to beneficiaries under the NUSAF 3 project and noncompliance to the repayment schedule of the YLP & UWEP of Ugx.918M and Ugx.223M respectively.", null], ["5", "Katakwi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 71% of the sampled targets were fully achieved, 18% were partially achieved while 11% were not achieved at all. \uf0b7 The district collected 58% of its budgeted local revenue and received 100% of the funds expected from treasury, 75% of funds expected from other government units while 11% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.241Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 11 (100%) were fully quantified. Out of the 11 quantified out-puts, 4 (36%) were fully implemented; 5 (46%) was partially implemented while 2 (18%) were not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres for instance lack of PPE for health workers. \uf0b7 I noted outstanding commitments of Ugx.23M under URA, salary and pension arrears of Ugx.159M and 644M respectively and further increase of payables by 390%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 340, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "330", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 340, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted court cases and garnishee orders. \uf0b7 I noted undisclosed prior year\u2019s salary arrears of Ugx.33M \uf0b7 I noted non \u2013remitted salary deductions of Ugx.146. \uf0b7 I noted unbudgeted for expenditure of Ugx.29M. \uf0b7 There were weaknesses in the management of the district fleet including; insufficient funding for the purchase of vehicles, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted payroll irregularities like 41.3% of the district staff structure was not filled with key staff, delayed access of the payroll and failure to perform salary reconciliations. \uf0b7 I noted that Katakwi District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, inadequate storage space for the medical equipment, Idle and non-functioning medical equipment, drug stock outs and 8.8% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; works at Palam Seed School. \uf0b7 I noted irregularities in the procurement management failure to publish notice of the best evaluated bidder, failure to carry out a market survey, low competitive bidding and erroneous bid evaluation. \uf0b7 I noted under funding of Ugx.166M and poorly routine manual and mechanized maintenance of various roads. \uf0b7 I noted poor quality supply of desks to some schools, incomplete works at various schools, poor pupil to facility ratios and various inadequate school facilities under educational management. \uf0b7 I noted non-functional water sources under the use and production program \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx.287M and delayed disbursement of funds under the NUSAF 3 program, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.705M and Ugx.28M respectively. \uf0b7 I noted irregularities in asset management like un-updated asset register and failure to dispose- off recommended assets.", null], ["6", "Kumi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 67% of the sampled targets were fully achieved, 33% were partially achieved while none were not achieved at all. \uf0b7 The district collected 73% of its budgeted local revenue and received 99% of the funds expected from treasury, 40% of funds expected from other government units while 91% of funds expected from external sources were received by year end. The district had unspent balances of UGX.2.126Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs 11 (61%) while 7 (39%) were not quantified at all. Out of the 11 quantified out-puts, 7 (64%) were fully implemented; 4 (36%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205M for Covid interventions and UGX.165million was utilized. \uf0b7 I noted a weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 341, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted court cases and garnishee orders. \uf0b7 I noted undisclosed prior year\u2019s salary arrears of Ugx.33M \uf0b7 I noted non \u2013remitted salary deductions of Ugx.146. \uf0b7 I noted unbudgeted for expenditure of Ugx.29M. \uf0b7 There were weaknesses in the management of the district fleet including; insufficient funding for the purchase of vehicles, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted payroll irregularities like 41.3% of the district staff structure was not filled with key staff, delayed access of the payroll and failure to perform salary reconciliations. \uf0b7 I noted that Katakwi District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, inadequate storage space for the medical equipment, Idle and non-functioning medical equipment, drug stock outs and 8.8% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; works at Palam Seed School. \uf0b7 I noted irregularities in the procurement management failure to publish notice of the best evaluated bidder, failure to carry out a market survey, low competitive bidding and erroneous bid evaluation. \uf0b7 I noted under funding of Ugx.166M and poorly routine manual and mechanized maintenance of various roads. \uf0b7 I noted poor quality supply of desks to some schools, incomplete works at various schools, poor pupil to facility ratios and various inadequate school facilities under educational management. \uf0b7 I noted non-functional water sources under the use and production program \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx.287M and delayed disbursement of funds under the NUSAF 3 program, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.705M and Ugx.28M respectively. \uf0b7 I noted irregularities in asset management like un-updated asset register and failure to dispose- off recommended assets.", null], ["6", "Kumi DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 67% of the sampled targets were fully achieved, 33% were partially achieved while none were not achieved at all. \uf0b7 The district collected 73% of its budgeted local revenue and received 99% of the funds expected from treasury, 40% of funds expected from other government units while 91% of funds expected from external sources were received by year end. The district had unspent balances of UGX.2.126Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 18 outputs 11 (61%) while 7 (39%) were not quantified at all. Out of the 11 quantified out-puts, 7 (64%) were fully implemented; 4 (36%) were partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.205M for Covid interventions and UGX.165million was utilized. \uf0b7 I noted a weakness in the management of the intervention such as; irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 341, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "331", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 341, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted an increase in court cases and contingencies against the district from 21 to 23 cases. \uf0b7 36% of Atutur Hospital staff structure was not filled with key staff and the hospital faced drug stock outs. \uf0b7 I noted lack of land titles for district land. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance \uf0b7 I noted that Kumi health centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, failure to properly maintain medical equipment, idle medical equipment, 11% of the mothers referred to other health units and inadequate hospital water supply. \uf0b7 I noted irregular routine manual and mechanised periodic maintenance of various roads under URF. \uf0b7 I noted delayed works on various roads under the Rural Transport Infrastructure program. \uf0b7 I noted shoddy works and plans at the construction of two class room block at Agule primary school under education management. \uf0b7 I noted irregularities in the procurement management like low competitive bidding and failure to follow the evaluation criteria set in the soliciting documents. \uf0b7 I noted payroll irregularities like salary payments of Ugx.9M paid outside IPPs and failure to update the preliminary and final payrolls. \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx.1.144Bn, under absorption of Ugx.0.871Bn under the NUSAF 3 project, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.455M and Ugx.132M respectively and the under absorption of Ugx.235M under the Micro projects program.", null], ["7", "Amolatar DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 63% of the sampled targets were fully achieved, 38% were partially achieved while none were not achieved at all. \uf0b7 The district collected 25% of its budgeted local revenue and received 100% of the funds expected from treasury, 84% of funds expected from other government units while 11% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.536Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 9 (69%) were fully quantified while 4 (31%) were not quantified at all. Out of the 9 quantified out-puts, 6 (66%) were fully implemented; 2 (22%) were partially implemented while 1 (12%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weakness in the management of the intervention like irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres for instance lack of PPE for health workers."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 I noted an increase in court cases and contingencies against the district from 21 to 23 cases. \uf0b7 36% of Atutur Hospital staff structure was not filled with key staff and the hospital faced drug stock outs. \uf0b7 I noted lack of land titles for district land. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance \uf0b7 I noted that Kumi health centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, failure to properly maintain medical equipment, idle medical equipment, 11% of the mothers referred to other health units and inadequate hospital water supply. \uf0b7 I noted irregular routine manual and mechanised periodic maintenance of various roads under URF. \uf0b7 I noted delayed works on various roads under the Rural Transport Infrastructure program. \uf0b7 I noted shoddy works and plans at the construction of two class room block at Agule primary school under education management. \uf0b7 I noted irregularities in the procurement management like low competitive bidding and failure to follow the evaluation criteria set in the soliciting documents. \uf0b7 I noted payroll irregularities like salary payments of Ugx.9M paid outside IPPs and failure to update the preliminary and final payrolls. \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx.1.144Bn, under absorption of Ugx.0.871Bn under the NUSAF 3 project, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.455M and Ugx.132M respectively and the under absorption of Ugx.235M under the Micro projects program.", null], ["7", "Amolatar DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 63% of the sampled targets were fully achieved, 38% were partially achieved while none were not achieved at all. \uf0b7 The district collected 25% of its budgeted local revenue and received 100% of the funds expected from treasury, 84% of funds expected from other government units while 11% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.536Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 9 (69%) were fully quantified while 4 (31%) were not quantified at all. Out of the 9 quantified out-puts, 6 (66%) were fully implemented; 2 (22%) were partially implemented while 1 (12%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weakness in the management of the intervention like irregularities in procurements of items. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres for instance lack of PPE for health workers."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "332", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted salary payment of Ugx.30M outside IPPS. \uf0b7 I noted that Amolatar Health Centre IV faced challenges in delivery of services such; as understaffing, lack of adequate medical equipment, failure to properly maintain medical equipment, idle medical equipment, and 12.41% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at various upgrades from Health Centre IIs to Health centres IIIs\u2019 like Nakatit, Lwemikomago Health centre IIs and payment of incomplete works at Nakatiti Health Centre II. \uf0b7 I noted dilapidated school structures at Wabunua and Chwakara Primary Schools.", null], ["8", "Kapelebyong DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that the district did not develop a development plan for the period under review for assessment. \uf0b7 The district collected 75% of its budgeted local revenue and received 98% of the funds expected from treasury, 32% of funds expected from other government units while 55% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.894Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 10 (77%) were fully quantified, 3 (33%) was insufficiently quantified. Out of the 10 quantified out-puts, 7 (70%) were fully implemented; 2 (20%) were partially implemented while 1 (10%) was not implemented. UGX.222M was diverted/mischarged during the year \uf0b7 The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.1705M for Covid interventions and UGX.149M was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that the district had un-recognised pension and gratuity arrears of Ugx.185M. \uf0b7 I noted un-recognised staff salaries not paid during the year of Ugx.58M. \uf0b7 51% of the district staff structure was not filled with key staff. \uf0b7 The district lacked land titles for 70 pieces which exposed the land to loss and encroachment. \uf0b7 I noted that the district store accommodation is inadequate and in bad condition. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to staff entitled and inadequate funding of vehicle maintenance. \uf0b7 I noted that Kapelebyong Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, Idle and non-functional medical equipment and 4% of the mothers referred to other health units. \uf0b7 I noted under absorption of payroll funds by Ugx.0.624Bn. \uf0b7 I noted irregularities in the implementation of projects like the delayed transfer of funds of Ugx.765M to beneficiaries and non-accounted for funds of Ugx.199M under the NUSAF 3 program \uf0b7 I noted noncompliance to the repayment schedule of Ugx.338M and failure to transfer recovered funds to the national revolving funds account under the YLP."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted salary payment of Ugx.30M outside IPPS. \uf0b7 I noted that Amolatar Health Centre IV faced challenges in delivery of services such; as understaffing, lack of adequate medical equipment, failure to properly maintain medical equipment, idle medical equipment, and 12.41% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at various upgrades from Health Centre IIs to Health centres IIIs\u2019 like Nakatit, Lwemikomago Health centre IIs and payment of incomplete works at Nakatiti Health Centre II. \uf0b7 I noted dilapidated school structures at Wabunua and Chwakara Primary Schools.", null], ["8", "Kapelebyong DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that the district did not develop a development plan for the period under review for assessment. \uf0b7 The district collected 75% of its budgeted local revenue and received 98% of the funds expected from treasury, 32% of funds expected from other government units while 55% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.894Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 13 outputs 10 (77%) were fully quantified, 3 (33%) was insufficiently quantified. Out of the 10 quantified out-puts, 7 (70%) were fully implemented; 2 (20%) were partially implemented while 1 (10%) was not implemented. UGX.222M was diverted/mischarged during the year \uf0b7 The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.1705M for Covid interventions and UGX.149M was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. \uf0b7 I noted that the district had un-recognised pension and gratuity arrears of Ugx.185M. \uf0b7 I noted un-recognised staff salaries not paid during the year of Ugx.58M. \uf0b7 51% of the district staff structure was not filled with key staff. \uf0b7 The district lacked land titles for 70 pieces which exposed the land to loss and encroachment. \uf0b7 I noted that the district store accommodation is inadequate and in bad condition. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to staff entitled and inadequate funding of vehicle maintenance. \uf0b7 I noted that Kapelebyong Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, Idle and non-functional medical equipment and 4% of the mothers referred to other health units. \uf0b7 I noted under absorption of payroll funds by Ugx.0.624Bn. \uf0b7 I noted irregularities in the implementation of projects like the delayed transfer of funds of Ugx.765M to beneficiaries and non-accounted for funds of Ugx.199M under the NUSAF 3 program \uf0b7 I noted noncompliance to the repayment schedule of Ugx.338M and failure to transfer recovered funds to the national revolving funds account under the YLP."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "333", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted noncompliance with the repayment schedules of Ugx.105M under the UWEP. \uf0b7 I noted non-functional water sources under the Water for use and production. \uf0b7 I noted under performance of the maintained kilometres of road of 12Kms and poorly maintained roads under the periodic maintenance under URF.", null], ["9", "Serere DLG **Opinion** Qualified", "\uf0b7 I noted misstated figure in the financial statement \uf0b7 My review of the implementation of the 2015-2020 revealed that 34% of the sampled targets were fully achieved, 56% were partially achieved while 11% were not achieved at all. \uf0b7 The district collected 64.3% of its budgeted local revenue and received 99% of the funds expected from treasury, 35.2% of funds expected from other government units while 10.2% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.318Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 5 (45%) were fully quantified while 6 (55%) were not quantified at all. Out of the 5 quantified out-puts, 4 (80%) were fully implemented; 1 (20%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters was also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weaknesses in the management of the intervention such as; insufficiently quantified work plans and failure to account for funds amounting to UGX.12M \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres. \uf0b7 I noted total liability of Ugx.1.867Bn. \uf0b7 30.4% of the district staff structure was not filled with key staff. \uf0b7 I noted lack of ownership deeds \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Serere District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, failure to properly maintain medical equipment, non-functional equipment and 4% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Kagwara Seed School and Oburin HC II, irregular payment variations, diversion of funds of Ugx.145M and the up-grade of Aarapo, Oburin & Kagwara HC II to IIIs\u2019. \uf0b7 I noted irregularities under the URF like the underfunding of Ugx.176M and the routine manual and mechanised maintenance on various roads. \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx. 762M and delayed implementation of projects under NUSAF 3 program, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.807M and Ugx.272M respectively."], ["10", "Amuria DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 40.9% of the sampled targets were fully achieved, 45.5% were partially achieved while 13.6% were not achieved at all. \uf0b7 The district collected 56.6% of its budgeted local revenue and received 95% of the funds expected from treasury, 55.5% of funds expected from other government units while 28% of funds expected from external sources were"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted noncompliance with the repayment schedules of Ugx.105M under the UWEP. \uf0b7 I noted non-functional water sources under the Water for use and production. \uf0b7 I noted under performance of the maintained kilometres of road of 12Kms and poorly maintained roads under the periodic maintenance under URF.", null], ["9", "Serere DLG **Opinion** Qualified", "\uf0b7 I noted misstated figure in the financial statement \uf0b7 My review of the implementation of the 2015-2020 revealed that 34% of the sampled targets were fully achieved, 56% were partially achieved while 11% were not achieved at all. \uf0b7 The district collected 64.3% of its budgeted local revenue and received 99% of the funds expected from treasury, 35.2% of funds expected from other government units while 10.2% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.318Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 5 (45%) were fully quantified while 6 (55%) were not quantified at all. Out of the 5 quantified out-puts, 4 (80%) were fully implemented; 1 (20%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters was also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted weaknesses in the management of the intervention such as; insufficiently quantified work plans and failure to account for funds amounting to UGX.12M \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres. \uf0b7 I noted total liability of Ugx.1.867Bn. \uf0b7 30.4% of the district staff structure was not filled with key staff. \uf0b7 I noted lack of ownership deeds \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Serere District Hospital faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, failure to properly maintain medical equipment, non-functional equipment and 4% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Kagwara Seed School and Oburin HC II, irregular payment variations, diversion of funds of Ugx.145M and the up-grade of Aarapo, Oburin & Kagwara HC II to IIIs\u2019. \uf0b7 I noted irregularities under the URF like the underfunding of Ugx.176M and the routine manual and mechanised maintenance on various roads. \uf0b7 I noted irregularities in the implementation of projects like under funding of Ugx. 762M and delayed implementation of projects under NUSAF 3 program, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.807M and Ugx.272M respectively."], ["10", "Amuria DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 40.9% of the sampled targets were fully achieved, 45.5% were partially achieved while 13.6% were not achieved at all. \uf0b7 The district collected 56.6% of its budgeted local revenue and received 95% of the funds expected from treasury, 55.5% of funds expected from other government units while 28% of funds expected from external sources were"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "334", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "received by year end. The district had unspent balances of UGX.170M which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX.528M for the year contrary to the budget execution circular. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 21 outputs 13 (61.9%) were fully quantified, 2 (9.5%) were insufficiently quantified while 14 (66.7%) were not quantified at all. Out of the 13 quantified out-puts, 10 (76.9%) were fully implemented, while 2 (15.4%) were partially implemented and 1 output (7.7%) was not implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, only 2 (50%) were submitted on time. I also noted cases of inaccurate reporting of performance. \uf0b7 The district received UGX.209M for Covid interventions and UGX.169M was utilized. UGX.4M was used at source contrary to the Law. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centers for instance lack of PPE for health workers. \uf0b7 46% of the district staff structure was not filled with key staff such as district engineer, chief finance officer, senior planner among others. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements and shortfalls in funds allocated for motor vehicle maintenance. \uf0b7 I noted that Amuria hospital faced challenges such as inadequate medical equipment, failure to properly maintain medical equipment, non- functional equipment and 13% of the mothers referred to other health units. \uf0b7 There were also delayed works under UGFIT particularly at Akeriau and Alere health center IIIs and inadequate contract supervision and monitoring. \uf0b7 I noted under funding of Ugx.416M, low cost sealing and poorly managed periodic manual and mechanized maintenance of various roads under the URF program. \uf0b7 I also noted dilapidated classroom structures that are not fit for sheltering pupils at Aojakitoi primary school under education management program. \uf0b7 I noted slow recovery of funds under the YLP & UWEP of Ugx.629M and Ugx.178M respectively.", null], ["11", "Ngora DLG **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 20% of the sampled targets were fully achieved, 60% were partially achieved while 20% were not achieved at all. \uf0b7 The district collected 41% of its budgeted local revenue and received 103% of the funds expected from treasury, 75% of funds expected from other government units while 12% of funds expected from external sources were received by year end. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 12 outputs 7 (59%) were fully quantified, 1 (8%) was insufficiently quantified while 4 (33%) were not quantified at all. Out of the 7 quantified out-puts, 7 (100%) were fully implemented. \uf0b7 The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines. \uf0b7 Items that were received in Kind were not valued, not taken on charge and no evidence of quality checks before distribution and poor communication of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "335", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "donations received. There were also challenges in management of quarantine centres. \uf0b7 64% of the district staff structure was not filled with key staff such as district engineer missing. \uf0b7 I noted 47 and 37 non-functional boreholes and shallow wells respectively. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to staff, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Ngora Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, failure to properly maintain medical equipment, idle medical equipment and 6% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Ngora Seed School. \uf0b7 I noted salary payment of Ugx.25M paid outside the IPPS. \uf0b7 I noted challenges in URF like underfunding by Ugx.104M, poorly manual maintained roads, irregular and poorly mechanised maintenance roads. \uf0b7 I noted challenges in the incomplete school construction works under the education department management. \uf0b7 I noted irregularities in the implementation of projects like under funding by Ugx.211M, the delayed implementation of projects under the NUSAF 3 project, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.569M and Ugx.227M respectively. \uf0b7 I noted delayed works at Ngora Health Centre IV for the construction of a maternity ward under the health management.", null], ["12", "Kumi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 60% of the sampled targets were fully achieved, 40% were partially achieved. \uf0b7 The council collected 46% of its budgeted local revenue and received 100% of the funds expected from treasury while 35% of funds expected from other government units by year end. The council had unspent balances of UGX.0.144Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 8 outputs 7 (87%) were fully quantified while 1 (13%) was not quantified at all. Out of the 7 quantified out-puts, 5 (71%) were fully implemented, 2 (29%) were partially implemented. \uf0b7 The council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted outstanding payables of Ugx.45M \uf0b7 I noted lack of land title for the municipal land. \uf0b7 I noted failure to pay retirees pension of Ugx.8M \uf0b7 I noted grounded assets for the municipal. \uf0b7 There were weaknesses in the management of the council fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, noncompliance with vehicle allocations to staff, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Kumi Health Centre IV faced challenges in delivery of services such; Idle medical equipment, failure to properly maintain medical equipment and 1.4% of the mothers referred to other health units. \uf0b7 I noted irregularities in garbage management like nonexistence and adherence to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "donations received. There were also challenges in management of quarantine centres. \uf0b7 64% of the district staff structure was not filled with key staff such as district engineer missing. \uf0b7 I noted 47 and 37 non-functional boreholes and shallow wells respectively. \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to staff, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Ngora Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, failure to properly maintain medical equipment, idle medical equipment and 6% of the mothers referred to other health units. \uf0b7 Under the UgIFT program; there were delayed works at Ngora Seed School. \uf0b7 I noted salary payment of Ugx.25M paid outside the IPPS. \uf0b7 I noted challenges in URF like underfunding by Ugx.104M, poorly manual maintained roads, irregular and poorly mechanised maintenance roads. \uf0b7 I noted challenges in the incomplete school construction works under the education department management. \uf0b7 I noted irregularities in the implementation of projects like under funding by Ugx.211M, the delayed implementation of projects under the NUSAF 3 project, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.569M and Ugx.227M respectively. \uf0b7 I noted delayed works at Ngora Health Centre IV for the construction of a maternity ward under the health management.", null], ["12", "Kumi MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 60% of the sampled targets were fully achieved, 40% were partially achieved. \uf0b7 The council collected 46% of its budgeted local revenue and received 100% of the funds expected from treasury while 35% of funds expected from other government units by year end. The council had unspent balances of UGX.0.144Bn which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 8 outputs 7 (87%) were fully quantified while 1 (13%) was not quantified at all. Out of the 7 quantified out-puts, 5 (71%) were fully implemented, 2 (29%) were partially implemented. \uf0b7 The council did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted outstanding payables of Ugx.45M \uf0b7 I noted lack of land title for the municipal land. \uf0b7 I noted failure to pay retirees pension of Ugx.8M \uf0b7 I noted grounded assets for the municipal. \uf0b7 There were weaknesses in the management of the council fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, noncompliance with vehicle allocations to staff, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that Kumi Health Centre IV faced challenges in delivery of services such; Idle medical equipment, failure to properly maintain medical equipment and 1.4% of the mothers referred to other health units. \uf0b7 I noted irregularities in garbage management like nonexistence and adherence to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "336", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "garbage management by-laws, lack of data and records about garbage management, inadequate funding of garbage management, inadequate public awareness and sensitization and inadequate equipment and facilities for garbage collection and disposal, inappropriate disposal of garbage in the municipal and lack of protective wear. \uf0b7 I noted that the municipality had irregularities in UPDP management like lack of approved UPDP and detailed plans and inadequate funding of the physical planning section. \uf0b7 I noted inappropriate routine manual and mechanised maintenance of roads. \uf0b7 I noted irregular payment of salary and pension of Ugx.20M outside IPPS.", null], ["13", "Soroti MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 16.7% of the sampled targets were fully achieved, 33% were partially achieved while 50% were not achieved at all. \uf0b7 The district collected 33% of its budgeted local revenue and received 58% of the funds expected from treasury, 74% of funds expected from other government units while 24% of funds expected from external sources were received by year end. The district had unspent balances of UGX.596M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs, 5 (45.5%) were fully quantified, 4 (36.4%) were insufficiently quantified while 2 (18.2%) were not quantified at all. Out of the 5 quantified out-puts, 4 (80%) were fully implemented, while 1 (20%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly performance reports were not submitted in time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted that the municipality has over 15 pending court cases as disclosed in the financial statements \uf0b7 I noted that by the end of the financial year, the municipality had domestic arrears of Ugx.81M. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, allocation of vehicles to key departments and inadequate funds allocated for motor vehicle maintenance. \uf0b7 I noted that Diana HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, failure to properly maintain medical equipment, failure to record donated equipment in the register, lack of sufficient data on delivery of mothers and 94% of the mothers referred to other health units. \uf0b7 I noted payroll irregularities like failure to carry out monthly salary reconciliations, 24% of the council district staff structure was not filled with key staff and delayed and under remittance of PAYE of Ugx.23M. \uf0b7 I noted garbage management irregularities like lack of garbage management by- laws, poorly maintained garbage management data and records, inadequate public awareness and sensitization, inadequate equipment and facilities for garbage collections and disposal and under funding by 57%. \uf0b7 I noted inadequate funding of Ugx.3.290Bn, failure to have up to date physical development plans and lack of development permits to the ongoing physical developments under the UPDP management. \uf0b7 I noted under funding of Ugx.3.146Bn under the USMID-(MISG) program. \uf0b7 I noted under funding of Ugx.266M under the URF program and poorly managed"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "garbage management by-laws, lack of data and records about garbage management, inadequate funding of garbage management, inadequate public awareness and sensitization and inadequate equipment and facilities for garbage collection and disposal, inappropriate disposal of garbage in the municipal and lack of protective wear. \uf0b7 I noted that the municipality had irregularities in UPDP management like lack of approved UPDP and detailed plans and inadequate funding of the physical planning section. \uf0b7 I noted inappropriate routine manual and mechanised maintenance of roads. \uf0b7 I noted irregular payment of salary and pension of Ugx.20M outside IPPS.", null], ["13", "Soroti MC **Opinion** Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 16.7% of the sampled targets were fully achieved, 33% were partially achieved while 50% were not achieved at all. \uf0b7 The district collected 33% of its budgeted local revenue and received 58% of the funds expected from treasury, 74% of funds expected from other government units while 24% of funds expected from external sources were received by year end. The district had unspent balances of UGX.596M which was sent back to treasury. \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs, 5 (45.5%) were fully quantified, 4 (36.4%) were insufficiently quantified while 2 (18.2%) were not quantified at all. Out of the 5 quantified out-puts, 4 (80%) were fully implemented, while 1 (20%) was partially implemented. \uf0b7 The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. All the four quarterly performance reports were not submitted in time. I also noted cases of inaccurate reporting of performance. \uf0b7 I noted that the municipality has over 15 pending court cases as disclosed in the financial statements \uf0b7 I noted that by the end of the financial year, the municipality had domestic arrears of Ugx.81M. \uf0b7 There were weaknesses in the management of the districts fleet including; short falls in funding vehicle acquisitions, failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, allocation of vehicles with engine capacities beyond staff entitlements, allocation of vehicles to key departments and inadequate funds allocated for motor vehicle maintenance. \uf0b7 I noted that Diana HC IV faced challenges in delivery of services such as lack of medical equipment, idle equipment, failure to properly maintain medical equipment, failure to record donated equipment in the register, lack of sufficient data on delivery of mothers and 94% of the mothers referred to other health units. \uf0b7 I noted payroll irregularities like failure to carry out monthly salary reconciliations, 24% of the council district staff structure was not filled with key staff and delayed and under remittance of PAYE of Ugx.23M. \uf0b7 I noted garbage management irregularities like lack of garbage management by- laws, poorly maintained garbage management data and records, inadequate public awareness and sensitization, inadequate equipment and facilities for garbage collections and disposal and under funding by 57%. \uf0b7 I noted inadequate funding of Ugx.3.290Bn, failure to have up to date physical development plans and lack of development permits to the ongoing physical developments under the UPDP management. \uf0b7 I noted under funding of Ugx.3.146Bn under the USMID-(MISG) program. \uf0b7 I noted under funding of Ugx.266M under the URF program and poorly managed"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "337", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "manual and mechanised maintenance on various roads of the council. \uf0b7 I noted non \u2013 compliance with the repayment schedules of the YLP & UWEP of Ugx.122M and Ugx.98M respectively.", null], ["14", "Soroti RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 67% of the sampled targets were fully achieved, 33% were partially achieved while none were not achieved at all. \uf0b7 The Hospital collected 145.8% of its budgeted local revenue while received 91% of the funds expected from treasury. The hospital had unspent balances of UGX.86M which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.0.937Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 1 (11%) was fully quantified, 6 (66%) were insufficiently quantified while 2 (23%) were not quantified at all. The 1 quantified out-put was partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, Out of four quarterly reports, all the 4 (100%) were not submitted on time. I also noted cases of inaccurate reporting of performance \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine canters for instance lack of ICU and isolation unit. \uf0b7 I noted domestic arrears of Ugx.0.387Bn by end of year 2019/2020. \uf0b7 I noted accounting irregularities like failure to keep revenue registers for NTR and mismanagement of NTR revenue. \uf0b7 I noted dilapidated staff quarters at the hospital \uf0b7 There were weaknesses in the management of the hospital fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that the regional referral hospital faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, failure to properly maintain medical equipment, 34% of the mothers referred to other health units and drug stock outs. \uf0b7 I noted a non- updated asset register. \uf0b7 I noted inadequate stores space, delays in disposal of grounded assets and failure to engrave all hospital assets."], ["15", "Otuke DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22% of the sampled targets were fully achieved, 78% were partially achieved while none were not achieved at all. \uf0b7 The district collected 110% of its budgeted local revenue and received 100% of the funds expected from treasury, 79% of funds expected from other government units while 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.272Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX593M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 9 (82%) were fully quantified, 1 (9%) was insufficiently quantified while 1 (9%) was not quantified at all. Out of the 9 quantified out-puts, 8 (89%) were fully implemented; none was partially implemented while 1 (12%) were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "manual and mechanised maintenance on various roads of the council. \uf0b7 I noted non \u2013 compliance with the repayment schedules of the YLP & UWEP of Ugx.122M and Ugx.98M respectively.", null], ["14", "Soroti RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 67% of the sampled targets were fully achieved, 33% were partially achieved while none were not achieved at all. \uf0b7 The Hospital collected 145.8% of its budgeted local revenue while received 91% of the funds expected from treasury. The hospital had unspent balances of UGX.86M which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.0.937Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 1 (11%) was fully quantified, 6 (66%) were insufficiently quantified while 2 (23%) were not quantified at all. The 1 quantified out-put was partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, Out of four quarterly reports, all the 4 (100%) were not submitted on time. I also noted cases of inaccurate reporting of performance \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine canters for instance lack of ICU and isolation unit. \uf0b7 I noted domestic arrears of Ugx.0.387Bn by end of year 2019/2020. \uf0b7 I noted accounting irregularities like failure to keep revenue registers for NTR and mismanagement of NTR revenue. \uf0b7 I noted dilapidated staff quarters at the hospital \uf0b7 There were weaknesses in the management of the hospital fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that the regional referral hospital faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, failure to properly maintain medical equipment, 34% of the mothers referred to other health units and drug stock outs. \uf0b7 I noted a non- updated asset register. \uf0b7 I noted inadequate stores space, delays in disposal of grounded assets and failure to engrave all hospital assets."], ["15", "Otuke DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22% of the sampled targets were fully achieved, 78% were partially achieved while none were not achieved at all. \uf0b7 The district collected 110% of its budgeted local revenue and received 100% of the funds expected from treasury, 79% of funds expected from other government units while 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.272Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX593M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 9 (82%) were fully quantified, 1 (9%) was insufficiently quantified while 1 (9%) was not quantified at all. Out of the 9 quantified out-puts, 8 (89%) were fully implemented; none was partially implemented while 1 (12%) were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": [["", "manual and mechanised maintenance on various roads of the council. \uf0b7 I noted non \u2013 compliance with the repayment schedules of the YLP & UWEP of Ugx.122M and Ugx.98M respectively.", null], ["14", "Soroti RRH **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 67% of the sampled targets were fully achieved, 33% were partially achieved while none were not achieved at all. \uf0b7 The Hospital collected 145.8% of its budgeted local revenue while received 91% of the funds expected from treasury. The hospital had unspent balances of UGX.86M which was sent back to treasury. \uf0b7 The hospital had off-budget financing amounting to UGX.0.937Bn for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 9 outputs 1 (11%) was fully quantified, 6 (66%) were insufficiently quantified while 2 (23%) were not quantified at all. The 1 quantified out-put was partially implemented. \uf0b7 The hospital did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. Out of four quarterly reports, Out of four quarterly reports, all the 4 (100%) were not submitted on time. I also noted cases of inaccurate reporting of performance \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine canters for instance lack of ICU and isolation unit. \uf0b7 I noted domestic arrears of Ugx.0.387Bn by end of year 2019/2020. \uf0b7 I noted accounting irregularities like failure to keep revenue registers for NTR and mismanagement of NTR revenue. \uf0b7 I noted dilapidated staff quarters at the hospital \uf0b7 There were weaknesses in the management of the hospital fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general and absence of fleet management policy inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted that the regional referral hospital faced challenges in delivery of services such; as lack of adequate medical equipment, Idle medical equipment, failure to properly maintain medical equipment, 34% of the mothers referred to other health units and drug stock outs. \uf0b7 I noted a non- updated asset register. \uf0b7 I noted inadequate stores space, delays in disposal of grounded assets and failure to engrave all hospital assets."], ["15", "Otuke DLG **Opinion** Qualified", "\uf0b7 My review of the implementation of the 2015-2020 revealed that 22% of the sampled targets were fully achieved, 78% were partially achieved while none were not achieved at all. \uf0b7 The district collected 110% of its budgeted local revenue and received 100% of the funds expected from treasury, 79% of funds expected from other government units while 34% of funds expected from external sources were received by year end. The district had unspent balances of UGX.0.272Bn which was sent back to treasury. \uf0b7 The district had off-budget financing amounting to UGX593M for the year contrary to the budget execution circular \uf0b7 I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 11 outputs 9 (82%) were fully quantified, 1 (9%) was insufficiently quantified while 1 (9%) was not quantified at all. Out of the 9 quantified out-puts, 8 (89%) were fully implemented; none was partially implemented while 1 (12%) were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "338", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Quarterly performance reports for all the 4 quarters were also submitted beyond deadlines. I also noted cases of inaccurate reporting of performance. I also noted cases of inaccurate reporting of performance \uf0b7 The district received UGX.165M for Covid interventions and UGX.165M was utilized. \uf0b7 I noted weakness in the management of the intervention such as; insufficiently quantified work plans and failure to account for funds amounting to UGX.42M. \uf0b7 Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution. There were also challenges in management of quarantine centres. \uf0b7 I noted outstanding commitments of unpaid pension and salary of Ugx.685M and Ugx.115M respectively. \uf0b7 I noted payment of un-budgeted domestic arrears of Ugx.112M. \uf0b7 I noted a delayed remove of staff from the payroll of Ugx.15M. \uf0b7 There was failure to update revenue registers. \uf0b7 I noted unsupported pension and gratuity payments of Ugx.323M \uf0b7 There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance. \uf0b7 I noted payroll management irregularities like 36.2% of the district staff structure was not filled with key staff and failure to perform slalry reconciliation each month. \uf0b7 I noted that Otuke Health Centre IV faced challenges in delivery of services such; as lack of adequate medical equipment, idle medical equipment, failure to properly maintain medical equipment, staffing gap of 28.8%, non-functional equipment, 9.5% of the mothers referred to other health units and drug stock outs. \uf0b7 Under the UgIFT program; there was noncompliance to the contractual terms by the contractor and incomplete upgrade of Ogwette Health centre Ii to III. \uf0b7 I noted irregularities in the procurement management like un-justified direct procurements. \uf0b7 I noted under funding of Ugx.111M and irregularities on the periodic manual and mechanized maintenance of various roads under the URF program. \uf0b7 I noted poor quality desks supplied to selected schools under the education management. \uf0b7 I noted non-fuctional water sources under the water for use and productions program. \uf0b7 I noted irregularities in the implementation of projects like the delayed transfer of NUSAF 3 funds of Ugx.131M to beneficiaries, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.751M and Ugx.11M respectively \uf0b7 I noted under absorption of payroll funds by Ugx.1.086Bn. \uf0b7 I noted irregularities in the implementation of projects like the delayed funds disbursement under the NUSAF 3 project, noncompliance to the repayment schedule of the YLP & UWEP of Ugx.569M and Ugx.116M respectively. \uf0b7 I noted lack of land titles for the district land.", null], ["16", "Kalaki DLG Opinion Unqualified", "\uf0b7 My review of the implementation of the 2015-2020 was not done due to the absence of a strategic development plan. \uf0b7 The district collected 25% of its budgeted local revenue and received 95% of the funds expected from treasury, 94% of funds expected from other government units while 100% of funds expected from external sources were received by year end. The district had unspent balances of UGX.1.169Bn which was sent back to treasury."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 349, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["", "\uf0b7 The district lacked land titles for its land.", "None"], "type": "table"}}, {"content": "339 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 349, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted challenges in quantification of out-put which affects assessment of performance. Out of a sample of 8 outputs 5 (62%) were fully quantified while 3 (38%) were not quantified at all. Out of the 5 quantified out-puts, 5 (100%) were fully implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- The district did not prepare annual monitoring plans neither were quarterly monitoring reports prepared and submitted. The Quarterly performance reports for 3 of the 4 quarters were also submitted beyond deadlines.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- Items that were received in Kind were neither valued nor taken on charge and there was no evidence of quality checks before distribution.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- 40% of the district staff structure was not filled with key staff like the District Engineer.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- There were weaknesses in the management of the district fleet including; failure to record vehicles in the asset register and in the format prescribed by Accountant general, absence of fleet management policy, inadequate allocation of vehicles to key departments and inadequate funding of vehicle maintenance.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted payroll irregularities like under absorption of payroll funds of Ugx.624M and failure to perform salary reconciliations.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "- I noted that Kalaki Health Centre III faced challenges in delivery of services such; as lack of adequate medical equipment and 15.8% of the mothers referred to other health units.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted mismanagement on some sections of the periodic maintenance of roads.\n- I noted noncompliance with the repayment schedules of UWEP of Ugx.181M", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}, [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}]], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "- I noted irregularities in the YLP management like noncompliance with the repayment schedules by Ugx636M and failure to transfer the recovered funds to the national revolving fund.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "list"}}, {"content": "340", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}, {"headings_1": {"content": "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 106, "level": 5}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": "ANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020", "page": 351, "level": 4}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 351, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "heading"}}, {"content": [["1", "Adeknino", "Subcounty", "2018/19"], ["2", "Adok", "Subcounty", "2018/19"], ["3", "Agikdak", "Subcounty", "2018/19"], ["4", "Agule", "Subcounty", "2018/19"], ["5", "Agwingiri", "Subcounty", "2018/19"], ["6", "Akisim", "Subcounty", "2018/19"], ["7", "Akoromit", "Subcounty", "2018/19"], ["8", "Akwon", "Subcounty", "2018/19"], ["9", "Alango", "Subcounty", "2018/19"], ["10", "Aligoi", "Subcounty", "2018/19"], ["11", "Alwa", "Subcounty", "2018/19"], ["12", "Aminit", "Subcounty", "2018/19"], ["13", "Amolatar", "Town Council", "2018/19"], ["14", "Amuria", "Town Council", "2018/19"], ["15", "Amwoma", "Subcounty", "2018/19"], ["16", "Apapai", "Subcounty", "2018/19"], ["17", "Apopong", "Subcounty", "2018/19"], ["18", "Atiira", "Subcounty", "2018/19"], ["19", "Atutur", "Subcounty", "2018/19"], ["20", "Batta", "Subcounty", "2018/19"], ["21", "Benet", "Subcounty", "2018/19"], ["22", "Binyiny", "Subcounty", "2018/19"], ["23", "Binyiny", "Town Council", "2018/19"], ["24", "Bubiita", "Subcounty", "2018/19"], ["25", "Bubyangu", "Subcounty", "2018/19"], ["26", "Budadiri", "Town Council", "2018/19"], ["27", "Budaka", "Subcounty", "2018/19"], ["28", "Budaka", "Town Council", "2018/19"], ["29", "Budaka", "Subcounty", "2018/19"], ["30", "Bududa", "Subcounty", "2018/19"], ["31", "Bududa", "Town Council", "2018/19"], ["32", "Budwale", "Subcounty", "2018/19"], ["33", "Bufumbo", "Subcounty", "2018/19"], ["34", "Buhehe", "Subcounty", "2018/19"], ["35", "Bukalasi", "Subcounty", "2018/19"], ["36", "Bukasakya", "Subcounty", "2018/19"], ["37", "Bukedea", "Subcounty", "2018/19"], ["38", "Bukedea", "Town Council", "2018/19"], ["39", "Bukhabusi", "Subcounty", "2018/19"], ["40", "Bukhaweka", "Subcounty", "2018/19"], ["41", "Bukhulo", "Subcounty", "2018/19"], ["42", "Bukiabi", "Subcounty", "2018/19"], ["43", "Bukibokolo", "Subcounty", "2018/19"], ["44", "Bukiende", "Subcounty", "2018/19"], ["45", "Bukigai", "Subcounty", "2018/19"], ["46", "Bukiise", "Subcounty", "2018/19"], ["47", "Bukusu", "Subcounty", "2018/19"], ["48", "Bukwo", "Subcounty", "2018/19"], ["49", "Bukwo", "Town Council", "2018/19"], ["50", "Bukyambi", "Subcounty", "2018/19"], ["51", "Bulambuli", "Town Council", "2018/19"], ["52", "Bulangira", "Subcounty", "2018/19"], ["53", "Bulangira", "Town Council", "2018/19"], ["54", "Bulecheke", "Subcounty", "2018/19"], ["55", "Bulegeni", "Subcounty", "2018/19"], ["56", "Bulumbi", "Subcounty", "2018/19"], ["57", "Bumalimba", "Subcounty", "2018/19"], ["58", "Bumasheti", "Subcounty", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020", "page": 351, "level": 4}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 351, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Name of", "Category", "Period"], "type": "table"}}, {"content": [["59", "Bumasifwa", "Subcounty", "2018/19"], ["60", "Bumasikye", "Subcounty", "2018/19"], ["61", "Bumayoka", "Subcounty", "2018/19"], ["62", "Bumbo", "Town Council", "2018/19"], ["63", "Bumboli", "Subcounty", "2018/19"], ["64", "Bumugibole", "Subcounty", "2018/19"], ["65", "Bunabwana", "Subcounty", "2018/19"], ["66", "Bunyinza", "Town Council", "2018/19"], ["67", "Busaba", "Subcounty", "2018/19"], ["68", "Busaba", "Town Council", "2018/19"], ["69", "Busano", "Subcounty", "2018/19"], ["70", "Bushigayi", "Town Council", "2018/19"], ["71", "Bushika", "Subcounty", "2018/19"], ["72", "Bushiribo", "Subcounty", "2018/19"], ["73", "Bushiyi", "Subcounty", "2018/19"], ["74", "Busiu", "Town Council", "2018/19"], ["75", "Busolwe", "Subcounty", "2018/19"], ["76", "Busolwe", "Town Council", "2018/19"], ["77", "Busukuya", "Subcounty", "2018/19"], ["78", "Butaleja", "Subcounty", "2018/19"], ["79", "Butaleja", "Town Council", "2018/19"], ["80", "Butebo", "Town Council", "2018/19"], ["81", "Butiru", "Subcounty", "2018/19"], ["82", "Butta", "Subcounty", "2018/19"], ["83", "Buwali", "Subcounty", "2018/19"], ["84", "Buwangani", "Town Council", "2018/19"], ["85", "Buyaga", "Town Council", "2018/19"], ["86", "Central Division-Kapchorwa MC", "Division", "2018/19"], ["87", "Chelekura", "Subcounty", "2018/19"], ["88", "Chepkwatsa", "Subcounty", "2018/19"], ["89", "Chesower", "Subcounty", "2018/19"], ["90", "Dabani", "Subcounty", "2018/19"], ["91", "Dokolo", "Town Council", "2018/19"], ["92", "Eastern Division-Busia", "Division", "2018/19"], ["93", "Eastern Division-Kapchorwa MC", "Division", "2018/19"], ["94", "Eastern Division-Tororo", "Division", "2018/19"], ["95", "Goli Goli", "Subcounty", "2018/19"], ["96", "Himutu", "Subcounty", "2018/19"], ["97", "Iki Iki", "Town Council", "2018/19"], ["98", "Industrial Division-Mbale MC", "Division", "2018/19"], ["99", "Kaato", "Subcounty", "2018/19"], ["100", "Kabarwa", "Subcounty", "2018/19"], ["101", "Kabei", "Subcounty", "2018/19"], ["102", "Kaberamaido", "Subcounty", "2018/19"], ["103", "Kaberamaido", "Town Council", "2018/19"], ["104", "Kabuna", "Subcounty", "2018/19"], ["105", "Kabwangasi", "Town Council", "2018/19"], ["106", "Kabweru", "Subcounty", "2018/19"], ["107", "Kadama", "Subcounty", "2018/19"], ["108", "Kadama", "Town Council", "2018/19"], ["109", "Kadimukoli", "Subcounty", "2018/19"], ["110", "Kadungulu", "Town Council", "2018/19"], ["111", "Kagumu", "Subcounty", "2018/19"], ["112", "Kakoli", "Subcounty", "2018/19"], ["113", "Kamet", "Subcounty", "2018/19"], ["114", "Kamonkoli", "Town Council", "2018/19"], ["115", "Kamu", "Subcounty", "2018/19"], ["116", "Kamuda", "Subcounty", "2018/19"], ["117", "Kamutur", "Subcounty", "2018/19"], ["118", "Kangole", "Subcounty", "2018/19"], ["119", "Kapelebyong", "Subcounty", "2018/19"], ["120", "Kapelebyong", "Town Council", "2018/19"], ["121", "Kaproron", "Subcounty", "2018/19"], ["122", "Kaproron", "Town Council", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020", "page": 351, "level": 4}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 351, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Name of", "Category", "Period"], "type": "table"}}, {"content": "341", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020", "page": 351, "level": 4}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 351, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["123", "Kaptererwo", "Subcounty", "2018/19"], ["124", "Kapujan", "Subcounty", "2018/19"], ["125", "Kasasira", "Subcounty", "2018/19"], ["126", "Kasilo", "Town Council", "2018/19"], ["127", "Kasodo", "Subcounty", "2018/19"], ["128", "Katakwi", "Subcounty", "2018/19"], ["129", "Katakwi", "Town Council", "2018/19"], ["130", "Katira", "Subcounty", "2018/19"], ["131", "Khabutora", "Subcounty", "2018/19"], ["132", "Kibale", "Subcounty", "2018/19"], ["133", "Kibuku", "Subcounty", "2018/19"], ["134", "Kibuku", "Town Council", "2018/19"], ["135", "Kidetok", "Town Council", "2018/19"], ["136", "Kidongole", "Subcounty", "2018/19"], ["137", "Kirewa", "Subcounty", "2018/19"], ["138", "Kituti", "Subcounty", "2018/19"], ["139", "Kobulubulu", "Subcounty", "2018/19"], ["140", "Kocheka", "Subcounty", "2018/19"], ["141", "Koena", "Subcounty", "2018/19"], ["142", "Komuge", "Subcounty", "2018/19"], ["143", "Kongunga", "Town Council", "2018/19"], ["144", "Kortek", "Subcounty", "2018/19"], ["145", "Kuju", "Subcounty", "2018/19"], ["146", "kukutu", "Subcounty", "2018/19"], ["147", "Kumi", "Subcounty", "2018/19"], ["148", "Kumi North", "Division", "2018/19"], ["149", "Kumi South Division", "Division", "2018/19"], ["150", "Kwanyiny", "Subcounty", "2018/19"], ["151", "Kwapa", "Subcounty", "2018/19"], ["152", "Kwarikwar", "Subcounty", "2018/19"], ["153", "Kwera", "Subcounty", "2018/19"], ["154", "Kyere", "Subcounty", "2018/19"], ["155", "Lukhonge", "Subcounty", "2018/19"], ["156", "Lwakhkha", "Town Council", "2018/19"], ["157", "Lwasso", "Subcounty", "2018/19"], ["158", "Lwatama", "Subcounty", "2018/19"], ["159", "Lyama", "Subcounty", "2018/19"], ["160", "Magale", "Town Council", "2018/19"], ["161", "Magola", "Subcounty", "2018/19"], ["162", "Magoro", "Subcounty", "2018/19"], ["163", "Majanji", "Subcounty", "2018/19"], ["164", "Malaba", "Town Council", "2018/19"], ["165", "Manafwa", "Town Council", "2018/19"], ["166", "Marungatuny", "Subcounty", "2018/19"], ["167", "Masaba", "Subcounty", "2018/19"], ["168", "Masafu", "Subcounty", "2018/19"], ["169", "Mazimasa", "Subcounty", "2018/19"], ["170", "Mella", "Subcounty", "2018/19"], ["171", "Mollo", "Subcounty", "2018/19"], ["172", "Mugiti", "Subcounty", "2018/19"], ["173", "Mukuju", "Subcounty", "2018/19"], ["174", "Mulanda", "Subcounty", "2018/19"], ["175", "Muntu", "Subcounty", "2018/19"], ["176", "Muyembe", "Subcounty", "2018/19"], ["177", "Nabiganda", "Town Council", "2018/19"], ["178", "Nabiswa", "Subcounty", "2018/19"], ["179", "Naboa", "Subcounty", "2018/19"], ["180", "Nabongo", "Subcounty", "2018/19"], ["181", "Nabumali", "Town Council", "2018/19"], ["182", "Nabweya", "Subcounty", "2018/19"], ["183", "Nagongera", "Subcounty", "2018/19"], ["184", "Nagongera", "Town Council", "2018/19"], ["185", "Nakaloke", "Town Council", "2018/19"], ["186", "Nakatsi", "Subcounty", "2018/19"], ["187", "Nalondo", "Subcounty", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020", "page": 351, "level": 4}}, {"headings_1": {"content": "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "page": 221, "level": 5}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No", "Name of", "Category", "Period"], "type": "table"}}, {"content": [["188", "Nalwanza", "Subcounty", "2018/19"], ["189", "Namabasa", "Subcounty", "2018/19"], ["190", "Namabya", "Subcounty", "2018/19"], ["191", "Namasale", "Subcounty", "2018/19"], ["192", "Namasale", "Town Council", "2018/19"], ["193", "Namayonyi", "Subcounty", "2018/19"], ["194", "Namboko", "Subcounty", "2018/19"], ["195", "Namisindwa", "Town Council", "2018/19"], ["196", "Namisuni", "Subcounty", "2018/19"], ["197", "Nandere", "Subcounty", "2018/19"], ["198", "Nangako", "Town Council", "2018/19"], ["199", "Nankodo", "Subcounty", "2018/19"], ["200", "Nansanga", "Subcounty", "2018/19"], ["201", "Nauyo Bugema", "Town Council", "2018/19"], ["202", "Nawanjofu", "Subcounty", "2018/19"], ["203", "Naweyo", "Subcounty", "2018/19"], ["204", "Ngora", "Subcounty", "2018/19"], ["205", "Ngora", "Town Council", "2018/19"], ["206", "Nkaloke", "Subcounty", "2018/19"], ["207", "Northern Division Mbale MC", "Division", "2018/19"], ["208", "Nyero", "Subcounty", "2018/19"], ["209", "Nyondo", "Subcounty", "2018/19"], ["210", "Obalanga", "Subcounty", "2018/19"], ["211", "Ochero", "Subcounty", "2018/19"], ["212", "Ogwette", "Subcounty", "2018/19"], ["213", "Okungur", "Subcounty", "2018/19"], ["214", "Olilim", "Subcounty", "2018/19"], ["215", "Olio", "Subcounty", "2018/19"], ["216", "Olok", "Subcounty", "2018/19"], ["217", "Omodoi", "Subcounty", "2018/19"], ["218", "Ongongoja", "Subcounty", "2018/19"], ["219", "Opwateta", "Subcounty", "2018/19"], ["220", "Orum", "Subcounty", "2018/19"], ["221", "Osukuru", "Subcounty", "2018/19"], ["222", "Otuke", "Town Council", "2018/19"], ["223", "Palam", "Subcounty", "2018/19"], ["224", "Pallisa", "Subcounty", "2018/19"], ["225", "Paya", "Subcounty", "2018/19"], ["226", "Pingire", "Subcounty", "2018/19"], ["227", "Puti- Puti", "Subcounty", "2018/19"], ["228", "Riwo", "Subcounty", "2018/19"], ["229", "Senendet", "Subcounty", "2018/19"], ["230", "Serere", "Town Council", "2018/19"], ["231", "Sibanga", "Subcounty", "2018/19"], ["232", "Sikuda", "Subcounty", "2018/19"], ["233", "Simu", "Subcounty", "2018/19"], ["234", "Sironko", "Town Council", "2018/19"], ["235", "Sisiyi", "Subcounty", 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(Asset Based)", "SC", "2019/20"], ["54", "Uganda Hotel and Tourism Training Institute (UHTTI) Jinja", "SC", "2019/20"], ["55", "Uganda Seeds Co Ltd. (Asset Base) - 19/20", "SC", "2019/20"], ["56", "Uganda Wildlife Education Centre (UWEC)", "SC", "2019/20"], ["57", "Uganda Wildlife Research and Training Institute (UWRTI) Kasese", "MDA", "2019/20"], ["58", "UICT", "MDA", "2019/20"], ["59", "BIO - REPOSITORY - MUK", "Project", "2019/20"], ["60", "CNOOC 2018", "PSA", "2019/20"], ["61", "ENPE Project of Petroleum Geoscience Collaboration", "Project", "2019/20"], ["62", "Kampala-Entebbe Expansion Project", "Project", "2019/20"], ["63", "Lake Victoria Water and Sanitation Project", "Project", "2019/20"], ["64", "Nakivubo war memorial Stadium", "SC", "2019/20"], ["65", "Makerere Institute of Social Research (MISR)", "MDA", "2019/20"], ["66", "NORHED - Kyambogo University Project (1)", "Project", "2019/20"], ["67", "NORHED - Kyambogo University Project (2)", "Project", "2019/20"], ["68", "Thrive - MUK", "Project", "2019/20"], ["69", "TOTAL EA1 2018", "PSA", "2019/20"], ["70", "TOTAL EA1A 2018", "PSA", "2019/20"], ["71", "TULLOW 2018", 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"GENE EXPERT", "Project", "2019/20"], ["95", "ONCOLOGY", "Project", "2019/20"], ["96", "CONESH", "Project", "2019/20"], ["97", "URINE TFV STUDY", "Project", "2019/20"], ["98", "PACO", "Project", "2019/20"], ["99", "ADEPTT", "Project", "2019/20"], ["100", "EXTEND", "Project", "2019/20"], ["101", "SMART DISCHARGE", "Project", "2019/20"], ["102", "SOCIAL NETWORK", "Project", "2019/20"], ["103", "Mama Toto", "Project", "2019/20"], ["104", "DIPT", "Project", "2019/20"], ["105", "REVAMP", "Project", "2019/20"], ["106", "CAD", "Project", "2019/20"], ["107", "Land Use", "Project", "2019/20"], ["108", "Breeding Site", "Project", "2019/20"], ["109", "TLD (K23)", "Project", "2019/20"], ["110", "RASA", "Project", "2019/20"], ["111", "PUBLIC ENGAGEMENT", "Project", "2019/20"], ["112", "DISCO", "Project", "2019/20"], ["113", "SKILLS ACQISITION", "Project", "2019/20"], ["114", "VOICES", "Project", "2019/20"], ["115", "MRI NIH", "Project", "2019/20"], ["116", "Improvement of Health Services Delivery 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Health Research Organization (2019/2020)", "SC", "2019/20"], ["124", "Karamoja Region Staff Housing Project", "Project", "2019/20"], ["125", "Spain-Uganda Debt swap for Renovation of Kawolo & Busolwe General Hospital", "Project", "2019/20"], ["126", "Rehabilitation & Expansion of Kayunga & Yumbe Hospitals", "Project", "2019/20"], ["127", "Uganda Sanitation Fund", "Project", "2019/20"], ["128", "Global Fund", "Project", "2019/20"], ["129", "Busega-Mpigi road project", "Project", "2019/20"], ["130", "Management of E-Waste in Uganda", "VFM audits", "2019/20"], ["131", "Impact Evaluation of the Multi-sectoral Food Safety and Nutrition Project", "VFM audits", "2019/20"], ["132", "Regulation of activities in the Mining sector", "VFM audits", "2019/20"], ["133", "Gender-based Violence/ Violence against women", "VFM audits", "2019/20"], ["134", "Budget Performance- Health Sector", "VFM audits", "2019/20"], ["135", "Budget Performance- Works Sector", "VFM audits", "2019/20"], ["136", 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mismanagement, misuse of power and authority, witch hunt and malicious dismissal of staff by Ms. Ntambi Sylvia Muwebwa, Chairperson Equal Opportunities Commission", "Special audits", "2019/20"], ["161", "Alleged embezzlement, causing financial loss and abuse of office.", "Special audits", "2019/20"], ["162", "Allegations of corruption , abuse of office, embezzlement and forgery by some Kyambogo University officials", "Special audits", "2019/20"], ["163", "Petition for an investigation into financial impropriety at Uganda National Examination Board", "Special audits", "2019/20"], ["164", "Request for an investigative audit of FUFA and Moses Magogo", "Special audits", "2019/20"], ["165", "Request for a forensic audit in the alleged diversion of funds from Capital Development of Soroti University by Achimo Ruth and others (IGG)", "Special audits", "2019/20"], ["166", "Alleged abuse of diversion of Public resources and causing financial loss by officials of Soroti University (CID)", "Special audits", "2019/20"], ["167", "National Medical Stores", "Special audits", "2019/20"], ["168", "Uganda Revenue Authority Building", "Special audits", "2019/20"], ["169", "Kagadi Hospital", "Special audits", "2019/20"], ["170", "National Drug Authority Laboratory", "Special audits", "2019/20"], ["171", "Ministry of Works & Transport \\- SGS", "Special audits", "2019/20"], ["172", "Akiibua", "Special audits", "2019/20"], ["173", "UHSSP", "Special audits", "2019/20"], ["174", "Investigation of Mismanagement of Uganda Road Fund in Tororo", "Special audits", "2019/20"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 361, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["Municipal Council", "", "", null], ["175", "A request for a special audit on Rukiga DLG for the period July2018-June 2019", "Special audits", "2019/20"], ["176", "A request for a special audit of Arua School of Comprehensive Nursing", "Special audits", "2019/20"], ["177", "ESCROW Account on UMEME", "Special audits", "2019/20"], ["178", "UNRA Regional Offices in Moyo and Hoima", "Special audits", "2019/20"], ["179", "Complaint against the payment of Ugx.7.4Bn to AF Mpanga Advocates", "Special audits", "2019/20"], ["180", "Request for a forensic audit on Kayonza Growers Tea Factory Ltd", "Special audits", "2019/20"], ["181", "Request for Forensic Audit of Uganda College of Commerce Aduku.(LG to provide financial audit reports)", "Special audits", "2019/20"], ["182", "Alleged causing financial Loss of office and attempt to defraud Equal Opportunities Commission", "Special audits", "2019/20"], ["183", "Accountability of funds released from Min. OF Local Government to Apac LG during 2017/18 F/Y", "Special audits", "2019/20"], ["184", "Special audit of the UPF procurement department and interdiction of the AIGP in charge of logistics and Engineering", "Special audits", "2019/20"], ["185", "DCIC- Visa", "Special audits", "2019/20"], ["186", "Pool Houses fund held at Housing Finance Bank", "Special audits", "2019/20"], ["187", "Gulu University", "Special audits", "2019/20"], ["188", "Refugees MIS under OPM", "IT audits", "2019/20"], ["189", "FACE Technologies", "IT audits", "2019/20"], ["190", "Airport Operations Management System", "IT audits", "2019/20"], ["191", "ACDP IT Audit", "IT audits", "2019/20"], ["192", "East African Association of Anti-corruption Authorities (EAAACA)", "International audits", "2019/20"], ["193", "East African Community (EAC)", "International audits", "2019/20"], ["194", "Uganda Electricity Generation Company Limited (UEGCL)", "Engineering audits", "2019/20"], ["195", "Ministry of Energy and Mineral Development (MEMD)", "Engineering audits", "2019/20"], ["196", "National Water Sewerage Corporation (NWSC)", "Engineering audits", "2019/20"], ["197", "Uganda Electricity Transmission Company Limited (UETCL)", "Engineering audits", "2019/20"], ["198", "Kampala Capital City Authority (KCCA)", "Engineering audits", "2019/20"], ["199", "Ministry of Agriculture, Animal, Industry and Fisheries (MAAIF)", "Engineering audits", "2019/20"], ["200", "Ministry of Works and Transport (MoWT)", "Engineering audits", "2019/20"], ["201", "Ministry of Local Government (MoLG)", "Engineering audits", "2019/20"], ["202", "National Social Security Fund (NSSF)", "Engineering audits", "2019/20"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 361, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": 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16/17", "Subcounty", "2016/17"], ["300", "Buikwe 17/18", "Subcounty", "2017/18"], ["301", "Buikwe 18/19", "Subcounty", "2018/19"], ["302", "Muduuma", "Subcounty", "2018/19"], ["303", "Buwama", "Subcounty", "2018/19"], ["304", "Kammengo", "Subcounty", "2018/19"], ["305", "Budde", "Subcounty", "2018/19"], ["306", "Bulo", "Subcounty", "2018/19"], ["307", "Kalamba", "Subcounty", "2018/19"], ["308", "Lwajje 15/16", "Subcounty", "2015/16"], ["309", "Lwajje 16/17", "Subcounty", "2016/17"], ["310", "Lwajje 17/18", "Subcounty", "2017/18"], ["311", "Lwajje 18/19", "Subcounty", "2018/19"], ["312", "Buwooya 15/16", "Subcounty", "2015/16"], ["313", "Buwooya 16/17", "Subcounty", "2016/17"], ["314", "Buwooya 17/18", "Subcounty", "2017/18"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 362, "document_name": 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"Subcounty", "2018/19"], ["346", "Wakyato 15/16", "Subcounty", "2015/16"], ["347", "Wakyato 16/17", "Subcounty", "2016/17"], ["348", "Wakyato 17/18", "Subcounty", "2017/18"], ["349", "Nagojje 15/16", "Subcounty", "2015/16"], ["350", "Nagojje 16/17", "Subcounty", "2016/17"], ["351", "Nagojje 17/18", "Subcounty", "2017/18"], ["352", "Nagojje 18/19", "Subcounty", "2018/19"], ["353", "Nama", "Subcounty", "2018/19"], ["354", "Ntenjeru[1] (No.33)", "Town Council", "2018/19"], ["355", "Ntenjeru[2] (No.37)", "Town Council", "2018/19"], ["356", "Kimenyedde", "Subcounty", "2018/19"], ["357", "Seeta - Namuganga 15/16", "Subcounty", "2015/16"], ["358", "Seeta - Namuganga 16/17", "Subcounty", "2016/17"], ["359", "Seeta - Namuganga 17/18", "Subcounty", "2017/18"], ["360", "Seeta - Namuganga 18/19", "Subcounty", "2018/19"], ["361", "Mpatta 15/16", "Subcounty", "2015/16"], ["362", "Mpatta 16/17", "Subcounty", "2016/17"], ["363", "Mpatta 17/18", "Subcounty", "2017/18"], ["364", "Mpatta 18/19", 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"Subcounty", "2018/19"], ["398", "Ajia", "Subcounty", "2018/19"], ["399", "Manibe", "Subcounty", "2018/19"], ["400", "Katrini", "Subcounty", "2018/19"], ["401", "Omugo", "Subcounty", "2018/19"], ["402", "Bileafe", "Subcounty", "2018/19"], ["403", "Aiivu", "Subcounty", "2018/19"], ["404", "Dadamu", "Subcounty", "2018/19"], ["405", "Vurra", "Subcounty", "2018/19"], ["406", "Rhino camp", "Subcounty", "2018/19"], ["407", "Rigbo", "Subcounty", "2018/19"], ["408", "Offaka", "Subcounty", "2018/19"], ["409", "Okollo", "Subcounty", "2018/19"], ["410", "Anyiribu", "Subcounty", "2018/19"], ["411", "Ewanga", "Subcounty", "2018/19"], ["412", "Nyaravur", "Subcounty", "2018/19"], ["413", "Akworo", "Subcounty", "2018/19"], ["414", "Ndhew", "Subcounty", "2018/19"], ["415", "Atego", "Subcounty", "2018/19"], ["416", "Kuchwiny", "Subcounty", "2018/19"], ["417", "Panyango", "Subcounty", "2018/19"], ["418", "Alwi", "Subcounty", "2018/19"], ["419", "Atyak", "Subcounty", "2018/19"], ["420", "Athuma", "Subcounty", "2018/19"], ["421", "Jangokoro", "Subcounty", "2018/19"], ["422", "Alangi", "Subcounty", "2018/19"], ["423", "Zeu", "Subcounty", "2018/19"], ["424", "Kango", "Subcounty", "2018/19"], ["425", "Abanga", "Subcounty", "2018/19"], ["426", "Paidha", "Subcounty", "2018/19"], ["427", "Warr", "Subcounty", "2018/19"], ["428", "Nyapea", "Subcounty", "2018/19"], ["429", "Akaa", "Subcounty", "2018/19"], ["430", "Lobule", "Subcounty", "2018/19"], ["431", "Ludara", "Subcounty", "2018/19"], ["432", "Midigo", "Subcounty", "2018/19"], ["433", "Kochi", "Subcounty", "2018/19"], ["434", "Drajini", "Subcounty", "2018/19"], ["435", "Kei", "Subcounty", "2018/19"], ["436", "Kululu", "Subcounty", "2018/19"], ["437", "Lodonga", "Subcounty", "2018/19"], ["438", "Moyo", "Subcounty", "2018/19"], ["439", "Itula", "Subcounty", "2018/19"], ["440", "Aliba", "Subcounty", "2018/19"], ["441", "Arinyapi", "Subcounty", "2018/19"], ["442", "Ofua", "Subcounty", "2018/19"], ["443", "Itirikwa", "Subcounty", 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"Subcounty", "2018/19"], ["527", "Pader", "Subcounty", "2018/19"], ["528", "Laguti", "Subcounty", "2018/19"], ["529", "Puranga", "Subcounty", "2018/19"], ["530", "Latanya", "Subcounty", "2018/19"], ["531", "Chawente", "Subcounty", "2018/19"], ["532", "Parabongo", "Subcounty", "2018/19"], ["533", "Paimol", "Subcounty", "2018/19"], ["534", "Lamiyo", "Subcounty", "2018/19"], ["535", "Omia-pacwa", "Subcounty", "2018/19"], ["536", "Lapono", "Subcounty", "2018/19"], ["537", "Lira \u2013Palwo", "Subcounty", "2018/19"], ["538", "Kot Omor", "Subcounty", "2018/19"], ["539", "Abako", "Subcounty", "2018/19"], ["540", "Awei", "Subcounty", "2018/19"], ["541", "Akura", "Subcounty", "2018/19"], ["542", "Lira", "Subcounty", "2018/19"], ["543", "Aduku", "Subcounty", "2018/19"], ["544", "Barr", "Subcounty", "2018/19"], ["545", "Agali", "Subcounty", "2018/19"], ["546", "Amach", "Subcounty", "2018/19"], ["547", "Ogur", "Subcounty", "2018/19"], ["548", "Agweng", "Subcounty", "2018/19"], ["549", "Bala", 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["570", "Lyantonde TC", "Town Council", "2018/19"], ["571", "Sembabule TC", "Town Council", "2018/19"], ["572", "Mateete TC", "Town Council", "2018/19"], ["573", "Bukomansimbi TC", "Town Council", "2018/19"], ["574", "Maddu TC", "Town Council", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 364, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": "354", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 364, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["575", "Kanoni TC", "Town Council", "2018/19"], ["576", "Kyazanga TC", "Town Council", "2018/19"], ["577", "Kinoni TC", "Town Council", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 365, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["575", "Kanoni TC", "Town Council", "2018/19"], ["576", "Kyazanga TC", "Town Council", "2018/19"], ["577", "Kinoni TC", "Town Council", "2018/19"], ["578", "Kasaali TC", "Town Council", "2018/19"], ["579", "Kyotera TC", "Town Council", "2018/19"], ["580", "Kalisizo TC", "Town Council", "2018/19"], ["581", "Kasensero TC", "Town Council", "2018/19"], ["582", "Katovu TC", "Town Council", "2018/19"], ["583", "Kalangala TC", "Town Council", "2018/19"], ["584", "Rakai TC", "Town Council", "2018/19"], ["585", "Mutukula TC", "Town Council", "2018/19"], ["586", "Kasanda TC", "Town Council", "2018/19"], ["587", "Lwengo TC", "Town Council", "2018/19"], ["588", "Kasambya TC", "Town Council", "2018/19"], ["589", "Kalungu S/C", "Subcounty", "2018/19"], ["590", "Bukulula S/C", "Subcounty", "2018/19"], ["591", "Mpumudde S/C", "Subcounty", "2018/19"], ["592", "Kaliiro S/C", "Subcounty", "2018/19"], ["593", "Kinuuka S/C", "Subcounty", "2018/19"], ["594", "Lyantonde Rural S/C", "Subcounty", "2018/19"], ["595", "Kasagama S/C", "Subcounty", "2018/19"], ["596", "Lyakajulla S/C", "Subcounty", "2018/19"], ["597", "Kkingo S/C", "Subcounty", "2018/19"], ["598", "Kisekka S/C", "Subcounty", "2018/19"], ["599", "Malongo S/c", "Subcounty", "2018/19"], ["600", "Ndagwe S/C", "Subcounty", "2018/19"], ["601", "Kyazanga S/C", "Subcounty", "2018/19"], ["602", "Lwengo S/C", "Subcounty", "2018/19"], ["603", "Mijwala S/C", "Subcounty", "2018/19"], ["604", "Lugusulu S/C", "Subcounty", "2018/19"], ["605", "Mateete S/C", "Subcounty", "2018/19"], ["606", "Lwebitakuli S/C", "Subcounty", "2018/19"], ["607", "Lwemiyaga S/C", "Subcounty", "2018/19"], ["608", "Ntuusi S/C", "Subcounty", "2018/19"], ["609", "Kibinge S/C", "Subcounty", "2018/19"], ["610", "Butenga S/C", "Subcounty", "2018/19"], ["611", "Mpenja SC", "Subcounty", "2018/19"], ["612", "Lwankoni S/C", "Subcounty", "2018/19"], ["613", "Nabigasa S/C", "Subcounty", "2018/19"], ["614", "Kabira S/C", "Subcounty", "2018/19"], ["615", "Kakuuto S/C", "Subcounty", "2018/19"], ["616", "Kalisizo Rural S/C", "Subcounty", "2018/19"], ["617", "Nangoma S/C", "Subcounty", "2018/19"], ["618", "Kirumba S/C", "Subcounty", "2018/19"], ["619", "Bukakata S/C", "Subcounty", "2018/19"], ["620", "Kabonera S/C", "Subcounty", "2018/19"], ["621", "Kyebe S/C", "Subcounty", "2018/19"], ["622", "Kasaasa S/C", "Subcounty", "2018/19"], ["623", "Kyesiga S/C", "Subcounty", "2018/19"], ["624", "Mazinga S/C", "Subcounty", "2018/19"], ["625", "Bubeke S/C", "Subcounty", "2018/19"], ["626", "Mugoye S/C", "Subcounty", "2018/19"], ["627", "Byakabanda S/C", "Subcounty", "2018/19"], ["628", "Ddwaniro S/C", "Subcounty", "2018/19"], ["629", "Kiziiba S/C", "Subcounty", "2018/19"], ["630", "Kacheera S/C", "Subcounty", "2018/19"], ["631", "Kagamba S/C", "Subcounty", "2018/19"], ["632", "Kibanda S/C", "Subcounty", "2018/19"], ["633", "Kifamba S/C", "Subcounty", "2018/19"], ["634", "Kyalulangira S/C", "Subcounty", "2018/19"], ["635", "Lwamaggwa S/C", "Subcounty", "2018/19"], ["636", "Lwanda S/C", "Subcounty", "2018/19"], ["637", "Makokoto SC", "Subcounty", "2018/19"], ["638", "Kalwana SC", "Subcounty", "2018/19"], ["639", "Bukuya SC", "Subcounty", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 365, "document_name": "Annual Consolidated OAG audit 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Mbarara MC", "Division", "2018/19"], ["665", "Nyakayojo Div - Mbarara MC", "Division", "2018/19"], ["666", "Eastern Div. - Rukungiri MC", "Division", "2018/19"], ["667", "Southern Div. - Rukungiri MC", "Division", "2018/19"], ["668", "Western Div. - Rukungir MC", "Division", "2018/19"], ["669", "Kagango Div. - Sheema MC", "Division", "2018/19"], ["670", "Central Div. - Sheema MC", "Division", "2018/19"], ["671", "Kabwohe Div. - Sheema MC", "Division", "2018/19"], ["672", "Kasozi Div - Sheema MC", "Division", "2018/19"], ["673", "Western Div. - Ntungamo MC", "Division", "2018/19"], ["674", "Eastern Div. - Ntungamo MC", "Division", "2018/19"], ["675", "Central Div. - Ntungamo MC", "Division", "2018/19"], ["676", "Nsiika TC", "Town Council", "2018/19"], ["677", "Kashenyi Kajani TC", "Town Council", "2018/19"], ["678", "Bitooma TC", "Town Council", "2018/19"], ["679", "Kyamuhunga TC", "Town Council", "2018/19"], ["680", "Rwentuuha TC", "Town Council", "2018/19"], ["681", "Kyabugimbi TC", 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"Kiruhura TC", "Town Council", "2018/19"], ["702", "Rubuguri TC", "Town Council", "2018/19"], ["703", "Chyanika TC", "Town Council", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 365, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": "355", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 365, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["704", "Rubindi Ruhumba TC", "Town Council", "2018/19"], ["705", "Bwizibwera Rutooma TC", "Town Council", "2018/19"], 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["768", "Nyakashashara", "Subcounty", "2018/19"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 366, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["769", "Kashongi", "Subcounty", "2018/19"], ["770", "Kikatsi", "Subcounty", "2018/19"], ["771", "Nyakinama", "Subcounty", "2018/19"], ["772", "Nyarubuye", "Subcounty", "2018/19"], ["773", "Nyarusiza", "Subcounty", "2018/19"], ["774", "Busanza", "Subcounty", "2018/19"], ["775", "Chahi", "Subcounty", "2018/19"], ["776", "Muramba", "Subcounty", "2018/19"], ["777", "Bukiro", "Subcounty", "2018/19"], ["778", "Rubaya", "Subcounty", "2018/19"], ["779", "Kabira", "Subcounty", "2018/19"], ["780", "Kashenshero", "Subcounty", "2018/19"], ["781", "Kiyanga", "Subcounty", 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Inst.", "2019"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 371, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["Kashekuro", "", "", null], ["1402", "St. San Jovani Machiro", "Sch/Tert. Inst.", "2019"], ["1403", "Isingiro SSS", "Sch/Tert. Inst.", "2019"], ["1404", "Bweranyangi Girls S.S", "Sch/Tert. Inst.", "2019"], ["1405", "St. Johns Nyabwina", "Sch/Tert. Inst.", "2019"], ["1406", "Kiyoora PTC", "Sch/Tert. Inst.", "2019"], ["1407", "Kyeizoba Girls", "Sch/Tert. Inst.", "2019"], ["1408", "kabira Tech institute", "Sch/Tert. Inst.", "2019"], ["1409", "Ndekye SS", "Sch/Tert. Inst.", "2019"], ["1410", "Kashenyi SS", "Sch/Tert. Inst.", "2019"], ["1411", "Kizinga Technical School", "Sch/Tert. Inst.", "2019"], ["1412", "Lake Mburo S,S", "Sch/Tert. Inst.", "2019"], ["1413", "Rwampara Farm Institute", "Sch/Tert. Inst.", "2019"], ["1414", "Asinge S S", "Sch/Tert. Inst.", "2019"], ["1415", "Mulatsi sss", "Sch/Tert. Inst.", "2019"], ["1416", "Bunshogho SS", "Sch/Tert. Inst.", "2019"], ["1417", "Bugwere High", "Sch/Tert. Inst.", "2019"], ["1418", "Buhobe S S", "Sch/Tert. Inst.", "2019"], ["1419", "Bukedi College Kachonga", "Sch/Tert. Inst.", "2019"], ["1420", "Bumbo S.S.", "Sch/Tert. Inst.", "2019"], ["1421", "Liu -iki SS", "Sch/Tert. Inst.", "2019"], ["1422", "Busia S S", "Sch/Tert. Inst.", "2019"], ["1423", "Dabani Girls", "Sch/Tert. Inst.", "2019"], ["1424", "Gamatoi Girls", "Sch/Tert. Inst.", "2019"], ["1425", "Kamonkoli College", "Sch/Tert. Inst.", "2019"], ["1426", "Kapchorwa Technical Institute", "Sch/Tert. Inst.", "2019"], ["1427", "Rubongi Army School", "Sch/Tert. Inst.", "2019"], ["1428", "Lumino High", "Sch/Tert. Inst.", "2019"], ["1429", "Lumino Polytechnic", "Sch/Tert. Inst.", "2019"], ["1430", "St. John Magale S S", "Sch/Tert. Inst.", "2019"], ["1431", "Manjasi High", "Sch/Tert. Inst.", "2019"], ["1432", "Masaba college", "Sch/Tert. Inst.", "2019"], ["1433", "Masaba S S", "Sch/Tert. Inst.", "2019"], ["1434", "Mbale High", "Sch/Tert. Inst.", "2019"], ["1435", "Mbale S S", "Sch/Tert. Inst.", "2019"], ["1436", "Nkoma SS", "Sch/Tert. Inst.", "2019"], ["1437", "Mukuju Core PTC, Tororo", "Sch/Tert. Inst.", "2019"], ["1438", "Musese School", "Sch/Tert. Inst.", "2019"], ["1439", "Nabumali High School", "Sch/Tert. Inst.", "2019"], ["1440", "Nakaloke islamic SS", "Sch/Tert. Inst.", "2019"], ["1441", "Nalwire Technical Institute, Busia", "Sch/Tert. Inst.", "2019"], ["1442", "Nyondo Core PTC, Mbale", "Sch/Tert. Inst.", "2019"], ["1443", "Nyondo S.S", "Sch/Tert. Inst.", "2019"], ["1444", "Pallisa S S", "Sch/Tert. Inst.", "2019"], ["1445", "Rock High", "Sch/Tert. Inst.", "2019"], ["1446", "School of Clinical Officers, Mbale", "Sch/Tert. Inst.", "2019"], ["1447", "School of Hygiene, Mbale", "Sch/Tert. Inst.", "2019"], ["1448", "Sebei College Tereges", "Sch/Tert. Inst.", "2019"], ["1449", "Sironko High School", "Sch/Tert. Inst.", "2019"], ["1450", "St. Peters College", "Sch/Tert. Inst.", "2019"], ["1451", "Tororo Girls", "Sch/Tert. Inst.", "2019"], ["1452", "Uganda College of Commerce, Tororo", "Sch/Tert. Inst.", "2019"], ["1453", "Uganda Cooperative College, Tororo", "Sch/Tert. Inst.", "2019"], ["1454", "Kayoro secondary school", "Sch/Tert. Inst.", "2019"], ["1455", "Kabwangasi PTC Butebo", "Sch/Tert. Inst.", "2019"], ["1456", "Buseta SS", "Sch/Tert. Inst.", "2019"], ["1457", "Kayoro SS", "Sch/Tert. Inst.", "2019"], ["1458", "Bushikho PTC", "Sch/Tert. Inst.", "2019"], ["1459", "Kapchorwa PTC", "Sch/Tert. Inst.", "2019"], ["1460", "Nakyenyi S.S.S", "Sch/Tert. Inst.", "2019"], ["1461", "Kabale Sanje S.S.S", "Sch/Tert. Inst.", "2019"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 371, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": "361", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 371, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}, {"content": [["1462", "Kikungwe S.S", "Sch/Tert. Inst.", "2019"], ["1463", "Bukulula Girls S.S.S.", "Sch/Tert. Inst.", "2019"], ["1464", "Nakasoga S.S", "Sch/Tert. Inst.", "2019"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 372, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": [["1462", "Kikungwe S.S", "Sch/Tert. Inst.", "2019"], ["1463", "Bukulula Girls S.S.S.", "Sch/Tert. Inst.", "2019"], ["1464", "Nakasoga S.S", "Sch/Tert. Inst.", "2019"], ["1465", "St Gonzaga S.S", "Sch/Tert. Inst.", "2019"], ["1466", "kabulasoke CORE PTC", "Sch/Tert. Inst.", "2019"], ["1467", "St. Anthony S.S. Kayunga", "Sch/Tert. Inst.", "2019"], ["1468", "Mubende Community Polytechnic", "Sch/Tert. Inst.", "2019"], ["1469", "Kaddugala S.S", "Sch/Tert. Inst.", "2019"], ["1470", "St. Maurice S.S. Lwaggulwe", "Sch/Tert. Inst.", "2019"], ["1471", "St. Clement S.S. Nkoni", "Sch/Tert. Inst.", "2019"], ["1472", "St. Victor\u2019s S.S. Kitaasa", "Sch/Tert. Inst.", "2019"], ["1473", "St. Peter\u2019s Technical Institute \\- Mubende", "Sch/Tert. Inst.", "2019"], ["1474", "St. Mary\u2019s S.S. Sanje", "Sch/Tert. Inst.", "2019"], ["1475", "Mbulire S.S.", "Sch/Tert. Inst.", "2019"], ["1476", "Mubende Army S.S.", "Sch/Tert. Inst.", "2019"], ["1477", "Mateete Comprehensive S.S", "Sch/Tert. Inst.", "2019"], ["1478", "Sseke S.S.", "Sch/Tert. Inst.", "2019"], ["1479", "Ndegeya Core PTC", "Sch/Tert. Inst.", "2019"], ["1480", "Kasenyi S.S.S.", "Sch/Tert. Inst.", "2019"], ["1481", "NTC Mubende", "Sch/Tert. Inst.", "2019"], ["1482", "Rakai PTC", "Sch/Tert. Inst.", "2019"], ["1483", "St. Kizito Technical Institute", "Sch/Tert. Inst.", "2019"], ["1484", "Kako S.S.", "Sch/Tert. Inst.", "2019"], ["1485", "Masaka S.S.", "Sch/Tert. Inst.", "2019"], ["1486", "Mubende Light S.S", "Sch/Tert. Inst.", "2019"], ["1487", "Masaka School of Nursing", "Sch/Tert. Inst.", "2019"], ["1488", "Kabuwoko S.S.S", "Sch/Tert. Inst.", "2019"], ["1489", "St Henry\u2019s College Kitovu", "Sch/Tert. Inst.", "2019"], ["1490", "Christ the King S.S. Kalisizo", "Sch/Tert. Inst.", "2019"], ["1491", "Arere S.S", "Sch/Tert. Inst.", "2019"], ["1492", "Angal S.S", "Sch/Tert. Inst.", "2019"], ["1493", "Anyavu S.S", "Sch/Tert. Inst.", "2019"], ["1494", "Arua Core PTC", "Sch/Tert. Inst.", "2019"], ["1495", "Arua Public", "Sch/Tert. Inst.", "2019"], ["1496", "Arua Sch of Comp Nursing", "Sch/Tert. Inst.", "2019"], ["1497", "Arua S.S", "Sch/Tert. Inst.", "2019"], ["1498", "Arua Tech Insti", "Sch/Tert. Inst.", "2019"], ["1499", "Biyaya S.S", "Sch/Tert. Inst.", "2019"], ["1500", "Ediofe Girls", "Sch/Tert. Inst.", "2019"], ["1501", "Ereppi Teachers College", "Sch/Tert. Inst.", "2019"], ["1502", "Erusi S.S", "Sch/Tert. Inst.", "2019"], ["1503", "Logiri S.S", "Sch/Tert. Inst.", "2019"], ["1504", "Lodonga PTC", "Sch/Tert. Inst.", "2019"], ["1505", "Maracha S.S", "Sch/Tert. Inst.", "2019"], ["1506", "Moyo S.S", "Sch/Tert. Inst.", "2019"], ["1507", "Moyo Tech Institute", "Sch/Tert. Inst.", "2019"], ["1508", "Muni Girls", "Sch/Tert. Inst.", "2019"], ["1509", "Muni NTC", "Sch/Tert. Inst.", "2019"], ["1510", "Mvara S.S", "Sch/Tert. Inst.", "2019"], ["1511", "Nyangilia S.S", "Sch/Tert. Inst.", "2019"], ["1512", "Ochoko Modern", "Sch/Tert. Inst.", "2019"], ["1513", "Ombachi S.S", "Sch/Tert. Inst.", "2019"], ["1514", "Oriajin S.S", "Sch/Tert. Inst.", "2019"], ["1515", "Packwach S.S", "Sch/Tert. Inst.", "2019"], ["1516", "St. Aloysious Nyapea", "Sch/Tert. Inst.", "2019"], ["1517", "St. Charles Lwanga", "Sch/Tert. Inst.", "2019"], ["1518", "UCC Pakwach", "Sch/Tert. Inst.", "2019"], ["1519", "Vurra", "Sch/Tert. Inst.", "2019"], ["1520", "Warr Girls", "Sch/Tert. Inst.", "2019"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 372, "document_name": "Annual Consolidated OAG audit reports 2020", "columns": ["No.", "Entity", "CAT", "Period"], "type": "table"}}, {"content": "362", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20", "page": 359, "level": 5}}, {"headings_1": {"content": "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019", "page": 357, "level": 5}}], "page": 372, "document_name": "Annual Consolidated OAG audit reports 2020", "type": "paragraph"}}], "table_of_contents": [{"content": ["LIST OF ACRONYMS - vii", "GLOSSARY OF TERMS - ix", "FOREWORD BY THE AUDITOR GENERAL - x", "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT - 1", " 1.0 INTRODUCTION AND PURPOSE - 1", " 1.1 General Introduction - 1", " 1.2 Purpose - 1", "Summary of Audit Results 2 1.3", " 1.3.1 General Performance - 2", " 1.3.2 Summary of Opinions - 3", "PART 2: CONSOLIDATED FINANCIAL STATEMENTS - 5", " 2.0 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS - 5", "2.1 REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 TH JUNE 2020 - 5", "Qualified Opinion - 5", "Basis of Qualified Opinion - 5", " 2.1.1 Mischarge of Expenditure - 5", " 2.1.2 Funds not Accounted for - 5", " 2.1.3 Expenditure on undisclosed Domestic Arrears - 5", " 2.1.4 Unsupported domestic arrears - 6", "Key Audit Matter - 6", " 2.1.5 Implementation of the approved budget - 6", " 2.1.6 Management of Covid-19 Interventions - 13", "Emphasis of Matter - 18", " 2.1.7 The effects of change in Accounting Policy - 18", " 2.1.8 Government Loans (Borrowings) - 18", " 2.1.9 Payables - 18", " 2.1.10 Contingent Liabilities - 18", " 2.1.11 Classified Expenditure - 19", "Other Matters - 19", " 2.1.12 Tax Policy - 19", " 2.1.12.1 Absence of clear policies to guide the tax exemptions and other investor incentives - 19", "2.1.12.2 Continued loss of revenue due to Failure by Government to meet contractual obligations with a", "Palm Oil Refineries company - 19", "2.1.12.3 Review of the Performance of the agreement between a private company and Ministry of Finance", "for the development of an Industrial Park - 20", " 2.1.12.4 Unclear selection criteria of Government MDAs for the Statutory Tax write off - 22", " 2.1.13 Public Debt - 23", " 2.1.13.1 Public Debt Portfolio Analysis - 23", " 2.1.13.2 Movement of Domestic Debt Stock - 24", " 2.1.13.3 Assessment of debt sustainability - 25", " 2.1.13.4 Increased Commercial Bank Borrowing with non-fixed interest rates - 27", " 2.1.13.5 Under absorption of loans - 28", " 2.1.13.6 Increasing loan contracts with stringent terms and conditions - 28", " 2.1.13.7 Failure to Manage Risks associated with Cross currency Borrowing - 29", " 2.1.14 Operations of Boards in Government Entities - 29", " 2.1.15 Financing of Deemed Energy - 30"], "page": 2}, {"content": ["Other Information - 31", "Responsibilities of Management for the Consolidated Financial Statements - 32", "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements - 32", "Other Reporting Responsibilities - 33", "Report on the Audit of Compliance with Legislation - 34", " 2.1.16 Management of the Government of Uganda\u2019s fleet - 34", " 2.1.17 Continued Expenditure off the Integrated Financial Management System (IFMS) - 35", "2.2 REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS FOR THE YEAR ENDED 30 TH JUNE", "2020 \u2026 - 37", "Opinion - 37", "Basis for Opinion - 37", "Key Audit Matters - 37", " 2.2.1 Implementation of the approved budget - 37", " 2.2.2 Management of Covid -19 Interventions - 40", "Emphasis of Matter - 43", " 2.2.3 Receivables - 44", "Other Matter - 44", " 2.2.4 Link between GoU Chart of accounts and the PBS - 44", " 2.2.5 Recognition of non-produced assets (land) - 45", " 2.2.6 Disclosures of donations in kind - 45", " 2.2.7 Consolidation of all Local Governments - 46", "Other Reporting Responsibilities - 47", "Report on the Audit of Compliance with Legislation - 47", " 2.2.8 Management of Government Fleet - 47", " 2.2.9 Garbage Management - 48", " 2.2.9.1 By-laws on Garbage Management - 49", " 2.2.9.2 Garbage Management Strategy and Plan - 49", " 2.2.9.3 Funding of Garbage management in Urban Councils - 50", " 2.2.9.4 Data and records on the Garbage generated - 50", " 2.2.9.5 Public Awareness and Sensitization - 51", " 2.2.9.6 Protective wear during garbage collection and disposal - 51", " 2.2.9.7 Equipment for Garbage collection and disposal - 51", " 2.2.10 Payroll (Pension & Salary) Management in Local Governments - 52", " 2.2.10.1 Wage performance - 52", " 2.2.10.2 Salary Payments to staff above retirement age - 53", " 2.2.10.3 Over Payment of Salary - 53", " 2.2.10.4 Salary Arrears - 54", " 2.2.10.5 Pension arrears - 54", " 2.2.10.6 Under remittance of deductions - 54", " 2.2.10.7 Irregular Transfers - 55", " 2.2.11 Existence and Implementation of Physical Development Plans (PDPs)in Urban Councils - 55", " 2.2.11.1 Lack of Approved PDP and detailed plans - 55", " 2.2.11.2 Lack of Urban Planning Committees - 56", " 2.2.11.3 Funding of detailed physical development plans and activities - 56", " 2.2.11.4 Lack of Clearly Defined Physical Planning Activities - 57", " 2.2.11.5 Lack of development permits for ongoing physical developments - 57", "2.2.12 Status of Basic Medical Equipment for Maternal Health in (Regional Referral Hospitals/ District Hospitals", "& Health Centre IVs) - 57", " 2.2.12.1 Lack of adequate medical equipment at the Health Facility - 57", "iii"], "page": 3}, {"content": [" 2.2.12.2 Failure to properly maintain the medical equipment - 58", " 2.2.12.3 Idle Medical Equipment - 59", " 2.2.12.4 Non-functioning equipment - 59", "2.2.12.5 UgIFT Projects implemented in 2019/2020: Absorption of funds and status of Upgrade of Health", "Centres IIs to III Projects - 59", " 2.2.12.6 Follow up audit on UgIFT Projects for 2018/2019 - 60", "2.3 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED SUMMARY STATEMENT OF FINANCIAL", "PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30 TH JUNE", "2020\u2026 \u2026\u202662", "2.3.1 Review of the Consolidated Summary Statement of Financial Performance of Public Corporations and", "State Enterprises - 62", " 2.3.2 Financial Performance of Public Corporations and State Enterprises - 64", "PART 3: SECTORAL AND LOCAL GOVERNMENTS CROSS CUTTING FINDINGS - 70", " 3.1 Accountability Sector - 70", " 3.1.1 Unplanned expenditure through Garnishee orders - 70", " 3.1.2 Underfunding of the Contingencies Fund - 70", " 3.1.3 Public debt - 70", " 3.1.4 Low level Tax/GDP ratio - 71", " 3.1.5 Increased Commercial Bank Borrowing with non-fixed interest rates - 71", " 3.1.6 Under absorption of loans - 72", " 3.1.7 Absence of clear policies to guide the tax exemptions and other investor incentives - 72", " 3.2 Agriculture Sector - 73", " 3.2.1 Slow progress of Agriculture Cluster Development Project (ACDP) - 73", " 3.2.2 Preparedness for management of locust invasion in Uganda - 74", "Justice Law and Order Sector 74 3.3", " 3.3.1 Unpaid court awards and compensations - 74", " 3.3.2 Case backlogs - 75", " 3.3.3 Failure to operationalise established Magistrate Courts - 75", " 3.3.4 Progress on the registration of citizens - 76", "Public Sector Management 76 3.4", " 3.4.1 Performance of the NDP II - 76", " 3.4.2 Alignment of the 2019/2020 budget to NDP II - 77", " 3.4.4 Delayed implementation of NDP III - 77", " 3.4.5 Service delivery standards in Government - 78", " 3.5 Energy Sector - 79", " 3.5.1 Unsustainable Deemed Energy Payments - 79", " 3.5.2 Delayed commissioning of Karuma HPP - 79", " 3.5.3 Undeclared Mineral imports and exports - 80", " 3.6 Water Sector - 81", " 3.6.1 Encroachment on the Central Forest Reserves (CFRs) - 81", " 3.6.2 Administration of the National Environment Fund (NEF) - 81", " 3.7 Education Sector - 82", " 3.8 Works Sector - 83", " 3.8.1 Nugatory Expenditure in Interest on delayed payments to contractors - UGX.7.3bn - 83", " 3.8.2 Engineering audit of selected road projects - 83", "3.8.3 Slow progress of works on Kampala flyover construction and road upgrading project and the Northern", "Bypass \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u202684", " 3.8.4 Delays in completion of design reviews - 84", " 3.8.5 Delays in progress of works - 85", " 3.8.6 Lack of Disputes Boards - 85", "iv"], "page": 4}, {"content": ["Information Communication Technology Sector 86 3.9", " 3.9.1 Outstanding 2% UCC levy - 86", " 3.10 Trade Sector - 86", " 3.10.1 Government investments through Uganda Development Corporation (UDC) - 86", " 3.10.2 Inadequate Surveillance and testing by UNBS at Border Posts - 86", "Gender and Social Development Sector 87 3.11", " 3.11.1 Youth Livelihood Programme - 87", " 3.11.2 The Uganda Women Entrepreneurship Fund (UWEP) - 88", " 3.12 Cross cutting findings in Local Governments - 89", " 3.12.1 Delays in implementation of UGIFT projects - 89", " 3.12.2 Management of Schools and Tertiary Institutions - 89", "Highlights from the audit of Lower Local Governments for the period 2018/2019 91 3.13", " 3.13.1 Budget implementation in sample LLGs for FY 2018/2019 - 91", " 3.13.2 Quality of Financial Statements - 91", " 3.13.3 Asset Management - 92", " 3.13.4 Implementation of staff performance management initiatives - 92", "ANNEXURES - 94", "ANNEXURE I: OTHER INFORMATION, ACCOUNTING OFFICER\u2019S AND MY RESPONSIBILITIES ON THE", "CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS - 94", "ANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY", "CORPORATIONS AND STATE ENTERPRISES AND PROJECTS - 96", "ANNEXURE III: SUMMARY ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS - 211", "ANNEXURE IV - LLGs, CLASSIFIED AUDITS, ENGINEERING AUDITS, FORENSIC INVESTIGATIONS AND SPECIAL", "AUDITS, IT AUDITS AND THE THEMES THAT WERE AUDITED DURING THE FY2019/2020 - 341", "ANNEXURE V \u2013 DEFERRED AUDITS 2018-2019 - 347", "ANNEXURE VI \u2013 DEFERRED AUDITS 2019/20 - 349", "ANNEXURE VII: REPORTS AND CONSOLIDATED GOVERNMENT OF UGANDA FINANCIAL STATEMENTS - 363"], "page": 5}, {"content": ["Table 1: Status of audit performance for audit year 2020 - 2", "Table 2: Summary of Opinions - 3", "Table 3: Trend of Opinions for the last three years - 3", "Table 4: Sowing the funds received from external sources - 13", "Table 5: Showing external support to MoH - 14", "Table 6: Showing trend of public debt over the years - 23", "Table 7: Showing trend of domestic debt stock over the years - 24", "Table 8: Showing interest to revenue benchmark over the years - 26", "Table 9: Showing receivables trend for Local Governments - 44", "Table 10: Showing un-consolidated Local Governments - 46", "Table 11: Availability of garbage equipment - 52", "Table 12: Showing salary payments to staff above retirement age - 53", "Table 13: Showing salary arrears - 54", "Table 14: Showing unremitted PAYE deductions - 54", "Table 15: Showing Irregular transactions - 55", "Table 16: Showing lack of adeqauate medical equipment in Health Facilities - 58", "Table 17: Showing progress of completion of works - 60", "Table 18: Showing entities not consolidated but disclosed in the consolidated summary statement - 62", "Table 19: Showing entities not reported or disclosed in the consolidated summary statement - 63", "Table 20: Showing profitability of enterprises - 65", "Table 21: Showing returns on assets - 66", "Table 22: Showing enterprise liquidity - 67", "Table 23: Showing Enterprise gearing - 67", "Table 24: Showing enterprises' ability to service loan obligations - 69", "Table 25: Showing achievements of project targets - 73", "Table 26: Showing the trend analysis of court awards and compensations - 74", "Table 27: Showing programme performance since inception - 87", "Table 28: Showing programme performance over the years - 88", "Table 29: Summarising audit observations on financial statements - 92"], "page": 6}]} \ No newline at end of file diff --git a/reports/Chunks/Annual Consolidated OAG audit reports 2021.chunks.json b/reports/Chunks/Annual Consolidated OAG audit reports 2021.chunks.json deleted file mode 100644 index 5cdc64a544dd788c930b79a24a1dbc87c0f4b702..0000000000000000000000000000000000000000 --- a/reports/Chunks/Annual Consolidated OAG audit reports 2021.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT", "page": 1, "level": 2}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "DECEMBER, 2021", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT", "page": 1, "level": 2}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "ii", "page": 2, "level": 2}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 4}}], "page": 2, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}, {"headings_1": {"content": "ii", "page": 2, "level": 2}}], "page": 3, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "iii", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}], "page": 3, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Report on the Audit of Compliance with Legislation ................................................................................33", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.1.9.", "metadata": {"headings": [{"headings_0": {"content": "2.1.9.", "page": 4, "level": 3}}, {"headings_1": {"content": "iii", "page": 3, "level": 2}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Use of prior financial years unspent funds ..............................................................................33", "metadata": {"headings": [{"headings_0": {"content": "Use of prior financial years unspent funds ..............................................................................33", "page": 4, "level": 3}}, {"headings_1": {"content": "2.1.9.", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "2.2 \nREPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVTS FOR THE YEAR ENDED 30 TH JUNE 2021 ...35 Opinion \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 35 Basis for Opinion............................................................................................................................................35", "metadata": {"headings": [{"headings_0": {"content": "Use of prior financial years unspent funds ..............................................................................33", "page": 4, "level": 3}}, {"headings_1": {"content": "2.1.9.", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Key Audit Matters ..........................................................................................................................................35", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters ..........................................................................................................................................35", "page": 4, "level": 3}}, {"headings_1": {"content": "Use of prior financial years unspent funds ..............................................................................33", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "2.2.1. Payroll management in Local Governments..........................................................................................35 Other Matter..................................................................................................................................................40 2.2.2. Implementation of the approved budget .............................................................................................40", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters ..........................................................................................................................................35", "page": 4, "level": 3}}, {"headings_1": {"content": "Use of prior financial years unspent funds ..............................................................................33", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.2.3. Operationalization of New Cities.......................................................................................................44 2.2.4.", "metadata": {"headings": [{"headings_0": {"content": "2.2.3. Operationalization of New Cities.......................................................................................................44 2.2.4.", "page": 4, "level": 3}}, {"headings_1": {"content": "Key Audit Matters ..........................................................................................................................................35", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Capitation Grant for Printing of Home Study Materials .......................................................................44", "metadata": {"headings": [{"headings_0": {"content": "2.2.3. Operationalization of New Cities.......................................................................................................44 2.2.4.", "page": 4, "level": 3}}, {"headings_1": {"content": "Key Audit Matters ..........................................................................................................................................35", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.2.5. Un-Accounted for Funds ..................................................................................................................45 2.2.6. Irregular payment of Salary and Salary arrears to staff in Apac DLG ..................................................45 2.2.7. Failure to submit Financial Statements for consolidation ....................................................................46 2.2.8.", "metadata": {"headings": [{"headings_0": {"content": "2.2.5. Un-Accounted for Funds ..................................................................................................................45 2.2.6. Irregular payment of Salary and Salary arrears to staff in Apac DLG ..................................................45 2.2.7. Failure to submit Financial Statements for consolidation ....................................................................46 2.2.8.", "page": 4, "level": 3}}, {"headings_1": {"content": "2.2.3. Operationalization of New Cities.......................................................................................................44 2.2.4.", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Implementation of UgIFT project activities .......................................................................................47 Other Information ..........................................................................................................................................49 Management Responsibilities for the Financial Statements................................................................................49", "metadata": {"headings": [{"headings_0": {"content": "2.2.5. Un-Accounted for Funds ..................................................................................................................45 2.2.6. Irregular payment of Salary and Salary arrears to staff in Apac DLG ..................................................45 2.2.7. Failure to submit Financial Statements for consolidation ....................................................................46 2.2.8.", "page": 4, "level": 3}}, {"headings_1": {"content": "2.2.3. Operationalization of New Cities.......................................................................................................44 2.2.4.", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements....................................................................49 Other Reporting Responsibilities .....................................................................................................................51", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements....................................................................49 Other Reporting Responsibilities .....................................................................................................................51", "page": 4, "level": 2}}, {"headings_1": {"content": "2.2.5. Un-Accounted for Funds ..................................................................................................................45 2.2.6. Irregular payment of Salary and Salary arrears to staff in Apac DLG ..................................................45 2.2.7. Failure to submit Financial Statements for consolidation ....................................................................46 2.2.8.", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Report on the Audit of Compliance with Legislation ..........................................................................................51 2.3 \nREPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED SUMMARY STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements....................................................................49 Other Reporting Responsibilities .....................................................................................................................51", "page": 4, "level": 2}}, {"headings_1": {"content": "2.2.5. Un-Accounted for Funds ..................................................................................................................45 2.2.6. Irregular payment of Salary and Salary arrears to staff in Apac DLG ..................................................45 2.2.7. Failure to submit Financial Statements for consolidation ....................................................................46 2.2.8.", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..52 2.3.1.", "metadata": {"headings": [{"headings_0": {"content": "\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..52 2.3.1.", "page": 4, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements....................................................................49 Other Reporting Responsibilities .....................................................................................................................51", "page": 4, "level": 2}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Review of the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises ........................................................................................................................ 52", "metadata": {"headings": [{"headings_0": {"content": "\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..52 2.3.1.", "page": 4, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements....................................................................49 Other Reporting Responsibilities .....................................................................................................................51", "page": 4, "level": 2}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.4.1", "metadata": {"headings": [{"headings_0": {"content": "2.4.1", "page": 4, "level": 3}}, {"headings_1": {"content": "\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026..52 2.3.1.", "page": 4, "level": 2}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Review of Financial Performance of Public Corporations and State Enterprises ............................... 54", "metadata": {"headings": [{"headings_0": {"content": "Review of Financial Performance of Public Corporations and State Enterprises ............................... 54", "page": 4, "level": 3}}, {"headings_1": {"content": "2.4.1", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "PART 3: SECTORAL AND LOCAL GOVERNMENTS CROSS CUTTING FINDINGS ............................................60", "metadata": {"headings": [{"headings_0": {"content": "Review of Financial Performance of Public Corporations and State Enterprises ............................... 54", "page": 4, "level": 3}}, {"headings_1": {"content": "2.4.1", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.1.", "metadata": {"headings": [{"headings_0": {"content": "3.1.", "page": 4, "level": 3}}, {"headings_1": {"content": "Review of Financial Performance of Public Corporations and State Enterprises ............................... 54", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "PUBLIC SECTOR MANAGEMENT ........................................................................................... 60", "metadata": {"headings": [{"headings_0": {"content": "3.1.", "page": 4, "level": 3}}, {"headings_1": {"content": "Review of Financial Performance of Public Corporations and State Enterprises ............................... 54", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.1.1.", "metadata": {"headings": [{"headings_0": {"content": "3.1.1.", "page": 4, "level": 3}}, {"headings_1": {"content": "3.1.", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Government readiness to implement the programmatic approach ................................................60 3.1.2.", "metadata": {"headings": [{"headings_0": {"content": "Government readiness to implement the programmatic approach ................................................60 3.1.2.", "page": 4, "level": 3}}, {"headings_1": {"content": "3.1.1.", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Limited efforts to build the capacity of planning units within Government ......................................61", "metadata": {"headings": [{"headings_0": {"content": "Limited efforts to build the capacity of planning units within Government ......................................61", "page": 4, "level": 3}}, {"headings_1": {"content": "Government readiness to implement the programmatic approach ................................................60 3.1.2.", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "3.2. SECURITY SECTOR ............................................................................................................62", "metadata": {"headings": [{"headings_0": {"content": "Limited efforts to build the capacity of planning units within Government ......................................61", "page": 4, "level": 3}}, {"headings_1": {"content": "Government readiness to implement the programmatic approach ................................................60 3.1.2.", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.2.1.", "metadata": {"headings": [{"headings_0": {"content": "3.2.1.", "page": 4, "level": 3}}, {"headings_1": {"content": "Limited efforts to build the capacity of planning units within Government ......................................61", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Monitoring and Supervision of Government Programmes under Office of the President ....................62", "metadata": {"headings": [{"headings_0": {"content": "Monitoring and Supervision of Government Programmes under Office of the President ....................62", "page": 4, "level": 3}}, {"headings_1": {"content": "3.2.1.", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "3.3. AGRICULTURE SECTOR ......................................................................................................62", "metadata": {"headings": [{"headings_0": {"content": "Monitoring and Supervision of Government Programmes under Office of the President ....................62", "page": 4, "level": 3}}, {"headings_1": {"content": "3.2.1.", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.3.1.", "metadata": {"headings": [{"headings_0": {"content": "3.3.1.", "page": 4, "level": 3}}, {"headings_1": {"content": "Monitoring and Supervision of Government Programmes under Office of the President ....................62", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Mainstreaming of Agriculture Sector agencies ..........................................................................62", "metadata": {"headings": [{"headings_0": {"content": "3.3.1.", "page": 4, "level": 3}}, {"headings_1": {"content": "Monitoring and Supervision of Government Programmes under Office of the President ....................62", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.3.2.", "metadata": {"headings": [{"headings_0": {"content": "3.3.2.", "page": 4, "level": 3}}, {"headings_1": {"content": "3.3.1.", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Over dependence on the Public Private Partnership in the Cotton sector .......................................63 3.3.3.", "metadata": {"headings": [{"headings_0": {"content": "Over dependence on the Public Private Partnership in the Cotton sector .......................................63 3.3.3.", "page": 4, "level": 3}}, {"headings_1": {"content": "3.3.2.", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Management of Foot and Mouth Disease (FMD) Outbreaks in the Country .....................................64", "metadata": {"headings": [{"headings_0": {"content": "Management of Foot and Mouth Disease (FMD) Outbreaks in the Country .....................................64", "page": 4, "level": 3}}, {"headings_1": {"content": "Over dependence on the Public Private Partnership in the Cotton sector .......................................63 3.3.3.", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "iv", "metadata": {"headings": [{"headings_0": {"content": "iv", "page": 4, "level": 2}}, {"headings_1": {"content": "Management of Foot and Mouth Disease (FMD) Outbreaks in the Country .....................................64", "page": 4, "level": 3}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "3.4.", "metadata": {"headings": [{"headings_0": {"content": "3.4.", "page": 5, "level": 3}}, {"headings_1": {"content": "iv", "page": 4, "level": 2}}], "page": 5, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Performance of the collaborating institutions under the Tax Registration and Expansion Programme ..69 3.6.4.", "metadata": {"headings": [{"headings_0": {"content": "Performance of the collaborating institutions under the Tax Registration and Expansion Programme ..69 3.6.4.", "page": 5, "level": 3}}, {"headings_1": {"content": "3.4.", "page": 5, "level": 3}}], "page": 5, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Bottlenecks in the Compensation of Project Affected Persons(PAPs) under Transmission Line Projects 74 3.8.", "metadata": {"headings": [{"headings_0": {"content": "Bottlenecks in the Compensation of Project Affected Persons(PAPs) under Transmission Line Projects 74 3.8.", "page": 5, "level": 3}}, {"headings_1": {"content": "Performance of the collaborating institutions under the Tax Registration and Expansion Programme ..69 3.6.4.", "page": 5, "level": 3}}], "page": 5, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Value for Money Audit of Urban Infrastructure projects implemented by 22 Municipal Councils \u2026\u2026.... 94 4.2.", "metadata": {"headings": [{"headings_0": {"content": "Value for Money Audit of Urban Infrastructure projects implemented by 22 Municipal Councils \u2026\u2026.... 94 4.2.", "page": 6, "level": 3}}, {"headings_1": {"content": "Bottlenecks in the Compensation of Project Affected Persons(PAPs) under Transmission Line Projects 74 3.8.", "page": 5, "level": 3}}], "page": 6, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Value for Money audit and assessment of Infrastructure projects under the UgIFT Program \u2026\u2026.\u2026\u2026. 95 4.3.", "metadata": {"headings": [{"headings_0": {"content": "Value for Money audit and assessment of Infrastructure projects under the UgIFT Program \u2026\u2026.\u2026\u2026. 95 4.3.", "page": 6, "level": 3}}, {"headings_1": {"content": "Value for Money Audit of Urban Infrastructure projects implemented by 22 Municipal Councils \u2026\u2026.... 94 4.2.", "page": 6, "level": 3}}], "page": 6, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "7.5.", "metadata": {"headings": [{"headings_0": {"content": "7.5.", "page": 7, "level": 3}}, {"headings_1": {"content": "Value for Money audit and assessment of Infrastructure projects under the UgIFT Program \u2026\u2026.\u2026\u2026. 95 4.3.", "page": 6, "level": 3}}], "page": 7, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "vii", "metadata": {"headings": [{"headings_0": {"content": "vii", "page": 7, "level": 2}}, {"headings_1": {"content": "7.5.", "page": 7, "level": 3}}], "page": 7, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "LIST OF TABLES", "metadata": {"headings": [{"headings_0": {"content": "vii", "page": 7, "level": 2}}, {"headings_1": {"content": "7.5.", "page": 7, "level": 3}}], "page": 8, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "viii", "metadata": {"headings": [{"headings_0": {"content": "viii", "page": 8, "level": 2}}, {"headings_1": {"content": "vii", "page": 7, "level": 2}}], "page": 8, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "viii", "page": 8, "level": 2}}, {"headings_1": {"content": "vii", "page": 7, "level": 2}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["ACRONYM", "DESCRIPTION"], ["AG", "Auditor General"], ["AO Accounting Officer", null], ["Bn", "Billion"], ["BoU Bank of Uganda", null], ["CAs", "Contracting Authorities"], ["CFR Central Forest Reserve", null], ["DGAL", "Directorate of Government Analytical Laboratory"], ["DLB District Land Board", null], ["FY", "Financial Year"], ["GDP Gross Domestic Product", null], ["GoU", "Government of Uganda"], ["ICT Information Communication Technology", null], ["IDA", "International Development Association"], ["IESBA International Ethics Standards Board for Accountants", null], ["IFMS", "Integrated Financial Management System"], ["IMF International Monetary Fund", null], ["KIS", "Kalangala Infrastructure Services"], ["MAAIF Ministry of Agriculture Animal Industry and Fisheries", null], ["MDAs", "Ministries, Departments and Agencies"], ["MEMD Ministry of Energy and Mineral Development", null], ["MOFPED", "Ministry of Finance, Planning, and Economic Development"], ["MoGLSD Ministry of Gender Labour and Social Development", null], ["MoU", "Memoranda of Understanding"], ["MTEF Medium Term Expenditure Framework", null], ["NAA", "National Audit Act"], ["NBI National Backbone Infrastructure", null], ["NDP", "National Development Plan"], ["NDPII Second National Development Plan", null], ["NEF", "National Environment Fund"], ["NEMA National Environment Management Authority", null], ["NFA", "National Forestry Authority"], ["NGO Non-Governmental Organisation", null], ["NIN", "National Identification Number"], ["NIRA National Identification Registration Authority", null], ["NPA", "National Planning Authority"], ["NWSC National Water and Sewerage Corporation", null], ["OAG", "Office of the Auditor General"], ["PAPs Project Affected Persons", null], ["PDMF", "Public Debt Management Framework"], ["PFMA Public Finance Management Act, 2015", null], ["PS/ST", "Permanent Secretary/Secretary to the Treasury"], ["PSST Permanent Secretary and Secretary to Treasury", null], ["TAI", "Treasury Accounting Instructions, 2016"], ["TIN Tax Identification Number", null], ["Tn", "Trillion"], ["TWGs Technical Working Groups", null], ["UCC", "Uganda Communications Commission"]], "metadata": {"headings": [{"headings_0": {"content": "viii", "page": 8, "level": 2}}, {"headings_1": {"content": "vii", "page": 7, "level": 2}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "ix", "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 9, "level": 2}}, {"headings_1": {"content": "viii", "page": 8, "level": 2}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": [["UCF Uganda Consolidated Fund", null], ["UDC", "Uganda Development Corporation"], ["UETCL Uganda Electricity Transmission Company Limited", null], ["UGX", "Uganda Shillings"], ["URA Uganda Revenue Authority", null], ["USD", "United States Dollars"], ["USMID Uganda Support for Municipal Infrastructure Development", null], ["WMD", "Wetlands Management Department"], ["YIGs Youth Interest Groups", null], ["YLP", "Youth Livelihood Programme"]], "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 9, "level": 2}}, {"headings_1": {"content": "viii", "page": 8, "level": 2}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "x \nGLOSSARY OF TERMS", "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 9, "level": 2}}, {"headings_1": {"content": "viii", "page": 8, "level": 2}}, [{"headings_0": {"content": "ix", "page": 9, "level": 2}}, {"headings_1": {"content": "viii", "page": 8, "level": 2}}]], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Term", "Definition"], ["Classified Expenditure", "The expenses and commitments incurred by an authorised agency for the"], ["", "collection and dissemination of information related to national security"], [null, "interests"], ["Contingent Liability A potential liability that may occur depending on the outcome of an uncertain future event.", null], ["Domestic Arrears", "Domestic arrears refer to short-term debts incurred by Governments against"], ["", "unpaid procurement invoices for supply of goods and services during the"], [null, "financial year"], ["External Debt Portion of a country's debt that was borrowed from foreign lenders including commercial banks, Governments or international financial institutions.", null], ["Garnishee order", "A form of enforcing a judgment debt against a creditor to recover money."], ["Nugatory Expenditure Expenditure that does not achieve any result", null], ["Off-budget financing", "Off-buget refers to expenditure that is not funded through the budget"], ["Recruitment Refers to the process of attracting, screening, selecting, and on boarding a qualified person for a job, provided by an employer in another territory and the preparation for their departure.", null], ["Revolving Fund", "A fund that is continually replenished as withdrawals are made."], ["", null]], "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 9, "level": 2}}, {"headings_1": {"content": "viii", "page": 8, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "xi", "metadata": {"headings": [{"headings_0": {"content": "xi", "page": 11, "level": 2}}, {"headings_1": {"content": "ix", "page": 9, "level": 2}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "FOREWORD BY THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 12, "level": 2}}, {"headings_1": {"content": "xi", "page": 11, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "In accordance with my audit mandate set out under Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and the National Audit Act, 2008, I hereby present to you the Annual Audit Report on the Consolidated Public Accounts of Uganda; Local Government; and Summary Statement of Financial Performance of Public Corporations, and State Enterprises and Companies in which Government has a controlling interest. \nIn delivering my mandate, I audited financial statements for 128 MDAs, 107 Statutory Corporations 145 Local Governments and 2048 Lower Local Governments. In addition, I undertook four (4) thematic audits covering, Management of Covid-19 pandemic intervention, compensations of Project Affected Persons, implementation of the approved budget, and Payroll and Pension payments. \nThe Office reviewed its audit process to comply with the Covid-19 guidelines from the Ministry of Health and Ministry of Public Service, by conducting some critical meetings virtually and coping with a lean staff. In addition, Stakeholders have increased their call to strengthen accountability in the wake of the Pandemic triggering special audits and investigations relating to Covid-19 expenditure. \nDue to the impact of the Pandemic, some audits were not conducted as planned, but we are committed to continuously adding value to society by making recommendations that enhance accountability and improved service delivery through audit services. \nI extend my gratitude to the Government of Uganda and all other stakeholders for the support rendered to my office during the audit year. I also thank my staff for their unwavering commitment during this challenging period. \nJohn F.S. Muwanga AUDITOR GENERAL \n31 st December 2021", "metadata": {"headings": [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 12, "level": 2}}, {"headings_1": {"content": "xi", "page": 11, "level": 2}}, [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 12, "level": 2}}, {"headings_1": {"content": "xi", "page": 11, "level": 2}}], [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 12, "level": 2}}, {"headings_1": {"content": "xi", "page": 11, "level": 2}}], [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 12, "level": 2}}, {"headings_1": {"content": "xi", "page": 11, "level": 2}}], [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 12, "level": 2}}, {"headings_1": {"content": "xi", "page": 11, "level": 2}}], [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 12, "level": 2}}, {"headings_1": {"content": "xi", "page": 11, "level": 2}}], [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 12, "level": 2}}, {"headings_1": {"content": "xi", "page": 11, "level": 2}}]], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "xii", "metadata": {"headings": [{"headings_0": {"content": "xii", "page": 12, "level": 2}}, {"headings_1": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 12, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE", "metadata": {"headings": [{"headings_0": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE", "page": 13, "level": 4}}, {"headings_1": {"content": "xii", "page": 12, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "1.1 General Introduction \nI am required by Article 163(3) of the Constitution of the Republic of Uganda and Section 13 and 19 of the National Audit Act 2008 to audit and report on the public accounts of Uganda and of all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament. \nSection 13 (b) of the National Audit Act 2008 further requires me to conduct the following audits: \n", "metadata": {"headings": [{"headings_0": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE", "page": 13, "level": 4}}, {"headings_1": {"content": "xii", "page": 12, "level": 2}}, [{"headings_0": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE", "page": 13, "level": 4}}, {"headings_1": {"content": "xii", "page": 12, "level": 2}}], [{"headings_0": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE", "page": 13, "level": 4}}, {"headings_1": {"content": "xii", "page": 12, "level": 2}}], [{"headings_0": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE", "page": 13, "level": 4}}, {"headings_1": {"content": "xii", "page": 12, "level": 2}}]], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Financial audits\n- Value for money", "metadata": {"headings": [{"headings_0": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE", "page": 13, "level": 4}}, {"headings_1": {"content": "xii", "page": 12, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "\uf0b7 Engineering", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Engineering", "page": 13, "level": 1}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE", "page": 13, "level": 4}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "- Information Systems\n- Special/Forensic Audits\n- Gender and Environment and any other audits in respect of any project or activity involving public funds\n- Classified expenditure\n- Government investments\n- Procurement audits, and\n- Treasury Memoranda", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Engineering", "page": 13, "level": 1}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE", "page": 13, "level": 4}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \nUnder Article 163 (4) of the Constitution, I am also required to submit to Parliament annually a report of the accounts audited by me for the year immediately preceding. I am therefore, issuing this report in accordance with the above provisions. \n1.2 Purpose \nThe purpose of this report is to provide:", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Engineering", "page": 13, "level": 1}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE", "page": 13, "level": 4}}, [{"headings_0": {"content": "\uf0b7 Engineering", "page": 13, "level": 1}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE", "page": 13, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Engineering", "page": 13, "level": 1}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE", "page": 13, "level": 4}}]], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 13, "level": 2}}, {"headings_1": {"content": "\uf0b7 Engineering", "page": 13, "level": 1}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "A summary of audit results and opinions for audits done in the year", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 13, "level": 2}}, {"headings_1": {"content": "\uf0b7 Engineering", "page": 13, "level": 1}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 13, "level": 2}}, {"headings_1": {"content": "(i)", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "A report and Opinion of the Auditor General on the; \n", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 13, "level": 2}}, {"headings_1": {"content": "(i)", "page": 13, "level": 2}}, [{"headings_0": {"content": "(ii)", "page": 13, "level": 2}}, {"headings_1": {"content": "(i)", "page": 13, "level": 2}}]], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Consolidated Financial Statements of the Government of the Republic of Uganda for the year ended 30 th June 2021\n- Consolidated Financial Statements of Local Governments for the year ended 30 th June 2021\n- The Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises for the year ended 30 th June 2021", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 13, "level": 2}}, {"headings_1": {"content": "(i)", "page": 13, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "(iii) \nA summary of audit results from audit of thematic and focus areas \n1 \n(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local Governments and other specialised audit findings. For the first time, a summary of IT Audit findings have been included in the report under Part 4 of the report.", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 13, "level": 2}}, {"headings_1": {"content": "(i)", "page": 13, "level": 2}}, [{"headings_0": {"content": "(ii)", "page": 13, "level": 2}}, {"headings_1": {"content": "(i)", "page": 13, "level": 2}}], [{"headings_0": {"content": "(ii)", "page": 13, "level": 2}}, {"headings_1": {"content": "(i)", "page": 13, "level": 2}}]], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 14, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 13, "level": 2}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "A summary of findings of completed audits which include opinions from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations (Annexure I) and Local Governments (Annexure II). \n1.3", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 14, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 13, "level": 2}}, [{"headings_0": {"content": "(v)", "page": 14, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 13, "level": 2}}]], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Summary of Audit Results", "metadata": {"headings": [{"headings_0": {"content": "Summary of Audit Results", "page": 14, "level": 2}}, {"headings_1": {"content": "(v)", "page": 14, "level": 2}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "1.3.1 General Performance \nDuring the current year, I planned to undertake 4,165 audits. I was able to undertake 2,692 audits which made up 88.1% of the annual approved budget of Government. The summary is in Table 1 below and details are in Annexure I, II. \nA total of 1,473 audits, of which 50% are schools and tertiary institutions, could not be undertaken due to the effects of Covid-19 pandemic and resource constraints. This significantly affected the flow of work from the entities and within the offices. The summary is shown in Table 1 below. \nThe forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them.", "metadata": {"headings": [{"headings_0": {"content": "Summary of Audit Results", "page": 14, "level": 2}}, {"headings_1": {"content": "(v)", "page": 14, "level": 2}}, [{"headings_0": {"content": "Summary of Audit Results", "page": 14, "level": 2}}, {"headings_1": {"content": "(v)", "page": 14, "level": 2}}], [{"headings_0": {"content": "Summary of Audit Results", "page": 14, "level": 2}}, {"headings_1": {"content": "(v)", "page": 14, "level": 2}}], [{"headings_0": {"content": "Summary of Audit Results", "page": 14, "level": 2}}, {"headings_1": {"content": "(v)", "page": 14, "level": 2}}]], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Table 1: Status of audit performance for audit year 2021", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Status of audit performance for audit year 2021", "page": 14, "level": 3}}, {"headings_1": {"content": "Summary of Audit Results", "page": 14, "level": 2}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Type of Entity/Audit Planned Revised Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "Type of Entity/Audit Planned Revised Planned Actual", "page": 14, "level": 3}}, {"headings_1": {"content": "Table 1: Status of audit performance for audit year 2021", "page": 14, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Audits deferred Audits for the Audits for the \naudit year year 2021 \n2021 \nPerformance as during the", "metadata": {"headings": [{"headings_0": {"content": "Type of Entity/Audit Planned Revised Planned Actual", "page": 14, "level": 3}}, {"headings_1": {"content": "Table 1: Status of audit performance for audit year 2021", "page": 14, "level": 3}}, [{"headings_0": {"content": "Type of Entity/Audit Planned Revised Planned Actual", "page": 14, "level": 3}}, {"headings_1": {"content": "Table 1: Status of audit performance for audit year 2021", "page": 14, "level": 3}}]], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "at December 31, year", "metadata": {"headings": [{"headings_0": {"content": "at December 31, year", "page": 14, "level": 3}}, {"headings_1": {"content": "Type of Entity/Audit Planned Revised Planned Actual", "page": 14, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "2021", "metadata": {"headings": [{"headings_0": {"content": "at December 31, year", "page": 14, "level": 3}}, {"headings_1": {"content": "Type of Entity/Audit Planned Revised Planned Actual", "page": 14, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "MDAs 123 170 128 42 Funds 3 3 3 0", "metadata": {"headings": [{"headings_0": {"content": "MDAs 123 170 128 42 Funds 3 3 3 0", "page": 14, "level": 3}}, {"headings_1": {"content": "at December 31, year", "page": 14, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Classified entities 13 13 0 13 International Audits 2 2 2 0 Commissions, Statutory 95 121 107 14 Authorities and State", "metadata": {"headings": [{"headings_0": {"content": "MDAs 123 170 128 42 Funds 3 3 3 0", "page": 14, "level": 3}}, {"headings_1": {"content": "at December 31, year", "page": 14, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Enterprises Projects 167 257 146 111 PSAs 4 8 4 4 Districts 135 135 115 20 Municipal Councils and 41 41 24 17 Cities Lower Local Governments 1,662 2,291 2,048 243 for 18/19 and 19/20", "metadata": {"headings": [{"headings_0": {"content": "Enterprises Projects 167 257 146 111 PSAs 4 8 4 4 Districts 135 135 115 20 Municipal Councils and 41 41 24 17 Cities Lower Local Governments 1,662 2,291 2,048 243 for 18/19 and 19/20", "page": 14, "level": 3}}, {"headings_1": {"content": "MDAs 123 170 128 42 Funds 3 3 3 0", "page": 14, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Regional Referral hospitals 14 14 6 8", "metadata": {"headings": [{"headings_0": {"content": "Enterprises Projects 167 257 146 111 PSAs 4 8 4 4 Districts 135 135 115 20 Municipal Councils and 41 41 24 17 Cities Lower Local Governments 1,662 2,291 2,048 243 for 18/19 and 19/20", "page": 14, "level": 3}}, {"headings_1": {"content": "MDAs 123 170 128 42 Funds 3 3 3 0", "page": 14, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Schools/Tertiary 379 746 0 746", "metadata": {"headings": [{"headings_0": {"content": "Schools/Tertiary 379 746 0 746", "page": 14, "level": 3}}, {"headings_1": {"content": "Enterprises Projects 167 257 146 111 PSAs 4 8 4 4 Districts 135 135 115 20 Municipal Councils and 41 41 24 17 Cities Lower Local Governments 1,662 2,291 2,048 243 for 18/19 and 19/20", "page": 14, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "institutions \nForensics/Special Audit 71 71 8 63 VFM Studies 20 41 8 33 Engineering Audits 230 240 90 150 IT Audits 10 12 3 9", "metadata": {"headings": [{"headings_0": {"content": "Schools/Tertiary 379 746 0 746", "page": 14, "level": 3}}, {"headings_1": {"content": "Enterprises Projects 167 257 146 111 PSAs 4 8 4 4 Districts 135 135 115 20 Municipal Councils and 41 41 24 17 Cities Lower Local Governments 1,662 2,291 2,048 243 for 18/19 and 19/20", "page": 14, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "TOTAL 2,969 4,165 2,692 1,473", "metadata": {"headings": [{"headings_0": {"content": "TOTAL 2,969 4,165 2,692 1,473", "page": 14, "level": 3}}, {"headings_1": {"content": "Schools/Tertiary 379 746 0 746", "page": 14, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "2 \n1.3.2 Summary of Opinions \nOf the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 502 (95%) entities had unqualified opinions while twenty-seven (27) entities had qualified opinions. Table 2 and figure 1 below provides the summary of the Opinions:", "metadata": {"headings": [{"headings_0": {"content": "TOTAL 2,969 4,165 2,692 1,473", "page": 14, "level": 3}}, {"headings_1": {"content": "Schools/Tertiary 379 746 0 746", "page": 14, "level": 3}}, [{"headings_0": {"content": "TOTAL 2,969 4,165 2,692 1,473", "page": 14, "level": 3}}, {"headings_1": {"content": "Schools/Tertiary 379 746 0 746", "page": 14, "level": 3}}]], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Table 2: Summary of Current Year Opinions", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Current Year Opinions", "page": 15, "level": 3}}, {"headings_1": {"content": "TOTAL 2,969 4,165 2,692 1,473", "page": 14, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": [["Category of Audited entities", "Type of Opinions", null, null, null, "Total"], ["", "Unqualified", "Qualified", "Adverse", "Disclaimer", ""], ["Ministries, Departments and Agencies 116 12 0 0 128", null, null, null, null, null], ["Commissions, Statutory", "100", "7", "0", "0", "107"], ["Authorities and State", null, null, null, null, null], ["Enterprises", null, null, null, null, null], ["Projects 144 2 0 0 146", null, null, null, null, null], ["Districts Local Governments", "110", "5", "0", "0", "115"], ["Regional Referral hospitals 6 0 0 0 6", null, null, null, null, null], ["Municipal Councils and Cities", "23", "1", "0", "0", "24"], ["Funds 3 0 0 0 3", null, null, null, null, null], ["TOTAL", "502", "27", "0", "0", "529"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Current Year Opinions", "page": 15, "level": 3}}, {"headings_1": {"content": "TOTAL 2,969 4,165 2,692 1,473", "page": 14, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "\\*The table above excludes Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Current Year Opinions", "page": 15, "level": 3}}, {"headings_1": {"content": "TOTAL 2,969 4,165 2,692 1,473", "page": 14, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years", "page": 15, "level": 3}}, {"headings_1": {"content": "Table 2: Summary of Current Year Opinions", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": [["Type of Opinion", "2020/21", "2019/20", "2018/19"], ["Unqualified", "502", "420", "433"], ["Qualified 27 33 54", null, null, null], ["Adverse", "0", "0", "0"], ["Disclaimer 0 0 0", null, null, null], ["Total", "529", "453", "487"]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years", "page": 15, "level": 3}}, {"headings_1": {"content": "Table 2: Summary of Current Year Opinions", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Figure 1: Summary of opinions for the last 3 years", "metadata": {"headings": [{"headings_0": {"content": "Figure 1: Summary of opinions for the last 3 years", "page": 15, "level": 3}}, {"headings_1": {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "600 500 400 300", "metadata": {"headings": [{"headings_0": {"content": "Figure 1: Summary of opinions for the last 3 years", "page": 15, "level": 3}}, {"headings_1": {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Unqualified qualified", "metadata": {"headings": [{"headings_0": {"content": "Unqualified qualified", "page": 15, "level": 4}}, {"headings_1": {"content": "Figure 1: Summary of opinions for the last 3 years", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "200 100 0", "metadata": {"headings": [{"headings_0": {"content": "Unqualified qualified", "page": 15, "level": 4}}, {"headings_1": {"content": "Figure 1: Summary of opinions for the last 3 years", "page": 15, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2018/19 2019/20 2020/21", "metadata": {"headings": [{"headings_0": {"content": "2018/19 2019/20 2020/21", "page": 15, "level": 4}}, {"headings_1": {"content": "Unqualified qualified", "page": 15, "level": 4}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "3", "metadata": {"headings": [{"headings_0": {"content": "2018/19 2019/20 2020/21", "page": 15, "level": 4}}, {"headings_1": {"content": "Unqualified qualified", "page": 15, "level": 4}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 2}}, {"headings_1": {"content": "2018/19 2019/20 2020/21", "page": 15, "level": 4}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "2.0 \nREPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS \n2.1 \nREPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 TH JUNE 2021 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 2}}, {"headings_1": {"content": "2018/19 2019/20 2020/21", "page": 15, "level": 4}}, [{"headings_0": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 2}}, {"headings_1": {"content": "2018/19 2019/20 2020/21", "page": 15, "level": 4}}], [{"headings_0": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 2}}, {"headings_1": {"content": "2018/19 2019/20 2020/21", "page": 15, "level": 4}}]], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 16, "level": 2}}, {"headings_1": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 2}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I have audited the accompanying Consolidated Financial Statements of the Government of the Republic of Uganda for the year ended 30 th June 2021. These financial statements comprise of the Consolidated Statement of Financial Position as at 30 th June 2021, the Consolidated Statement of Financial Performance, and Consolidated Cash Flow Statement together with other accompanying statements, notes, and accounting policies. \nIn my opinion, the Consolidated Financial statements of the Government of the Republic of Uganda for the financial year ended 30th June 2021 are prepared, in all material respects, in accordance with Section 52 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018. \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 16, "level": 2}}, {"headings_1": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 16, "level": 2}}, {"headings_1": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 16, "level": 2}}, {"headings_1": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 2}}]], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statement\u2019s section of my report. I am independent of the Treasury 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 (IESBA) Code of Ethics for Professional Accountants (Parts A and B), 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 qualified opinion. \nKey Audit Matter \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. I have determined the matters described below to be key audit matters communicated in my report.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 16, "level": 2}}, {"headings_1": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 16, "level": 2}}, {"headings_1": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 16, "level": 2}}, {"headings_1": {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS", "page": 16, "level": 2}}]], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.1.1.", "metadata": {"headings": [{"headings_0": {"content": "2.1.1.", "page": 16, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 2}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Implementation of the approved budget \nOn the 24 th April 2020, Parliament approved the annual budget for MDAs and LGs that contained the specific resource envelope allocated to each vote to implement agreed on \n4 \noutputs. Subsequently, the PS/ST issued a Budget Execution Circular that communicated the budget strategy, policy, and administrative issues to guide the budget implementation for the financial year 2020/2021. \nDuring my overall risk assessment exercise, I noted that MDAs and LGs are still experiencing challenges in implementing the budgets approved by parliament and policy guidance\u2019s issued by PS/ST, which has continued to affect the performance and credibility of the budget negatively. These challenges include; lack of strategic plans that are aligned to the National Development Plans, underperformance of revenue, implementation of off-budget activities, under absorption of funds, insufficient quantification of outputs, partial and non- implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance. \nI am aware that the Covid-19 Pandemic continues to significantly affect the implementation of several activities. Consequently, a number of activities were not implemented due to budget cuts and lockdown measures instituted to control the spread of the pandemic. It is against this background that the implementation of the budget was again considered a key audit area during the office-wide planning for the current audit year. \nConsequently, I developed procedures to address the performance of the budget of the entity (Detailed reports are provided in individual entity reports). \nFrom the procedures undertaken, I noted the following; \nSN Finding Recommendation a) Revenue performance \nI advised the Secretary to the", "metadata": {"headings": [{"headings_0": {"content": "2.1.1.", "page": 16, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 2}}, [{"headings_0": {"content": "2.1.1.", "page": 16, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 2}}], [{"headings_0": {"content": "2.1.1.", "page": 16, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 2}}], [{"headings_0": {"content": "2.1.1.", "page": 16, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 2}}], [{"headings_0": {"content": "2.1.1.", "page": 16, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 2}}], [{"headings_0": {"content": "2.1.1.", "page": 16, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 2}}], [{"headings_0": {"content": "2.1.1.", "page": 16, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 2}}], [{"headings_0": {"content": "2.1.1.", "page": 16, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 2}}], [{"headings_0": {"content": "2.1.1.", "page": 16, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 2}}]], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "A review of the approved budget estimates of the Government of Treasury to devise Uganda for the financial year ended 30 th June 2021 revealed that the means of ensuring", "metadata": {"headings": [{"headings_0": {"content": "A review of the approved budget estimates of the Government of Treasury to devise Uganda for the financial year ended 30 th June 2021 revealed that the means of ensuring", "page": 17, "level": 3}}, {"headings_1": {"content": "2.1.1.", "page": 16, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "initial approved budget (resource envelope) for the financial year that all budgeted", "metadata": {"headings": [{"headings_0": {"content": "A review of the approved budget estimates of the Government of Treasury to devise Uganda for the financial year ended 30 th June 2021 revealed that the means of ensuring", "page": 17, "level": 3}}, {"headings_1": {"content": "2.1.1.", "page": 16, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2020/21 was UGX.45,493.69 Bn. The funding was later revised to revenue is always UGX.48,726.77 Bn, following approval for additional domestic collected to fund the financing of UGX.3,234 Bn. It was estimated that Tax and Non Tax budget as approved. revenue amounted to UGX.22,024.66 Bn, domestic borrowing would finance UGX.6,794 Bn while external financing would provide grants", "metadata": {"headings": [{"headings_0": {"content": "2020/21 was UGX.45,493.69 Bn. The funding was later revised to revenue is always UGX.48,726.77 Bn, following approval for additional domestic collected to fund the financing of UGX.3,234 Bn. It was estimated that Tax and Non Tax budget as approved. revenue amounted to UGX.22,024.66 Bn, domestic borrowing would finance UGX.6,794 Bn while external financing would provide grants", "page": 17, "level": 3}}, {"headings_1": {"content": "A review of the approved budget estimates of the Government of Treasury to devise Uganda for the financial year ended 30 th June 2021 revealed that the means of ensuring", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "of UGX.1,719.91Bn and loans of UGX.10,702.10Bn.", "metadata": {"headings": [{"headings_0": {"content": "2020/21 was UGX.45,493.69 Bn. The funding was later revised to revenue is always UGX.48,726.77 Bn, following approval for additional domestic collected to fund the financing of UGX.3,234 Bn. It was estimated that Tax and Non Tax budget as approved. revenue amounted to UGX.22,024.66 Bn, domestic borrowing would finance UGX.6,794 Bn while external financing would provide grants", "page": 17, "level": 3}}, {"headings_1": {"content": "A review of the approved budget estimates of the Government of Treasury to devise Uganda for the financial year ended 30 th June 2021 revealed that the means of ensuring", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "The table below summaries the performance of revenue by source;", "metadata": {"headings": [{"headings_0": {"content": "The table below summaries the performance of revenue by source;", "page": 17, "level": 3}}, {"headings_1": {"content": "2020/21 was UGX.45,493.69 Bn. The funding was later revised to revenue is always UGX.48,726.77 Bn, following approval for additional domestic collected to fund the financing of UGX.3,234 Bn. It was estimated that Tax and Non Tax budget as approved. revenue amounted to UGX.22,024.66 Bn, domestic borrowing would finance UGX.6,794 Bn while external financing would provide grants", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Funding source Approved Revised Actual (Bn) Variance Perform Budget (Bn) - budget", "metadata": {"headings": [{"headings_0": {"content": "The table below summaries the performance of revenue by source;", "page": 17, "level": 3}}, {"headings_1": {"content": "2020/21 was UGX.45,493.69 Bn. The funding was later revised to revenue is always UGX.48,726.77 Bn, following approval for additional domestic collected to fund the financing of UGX.3,234 Bn. It was estimated that Tax and Non Tax budget as approved. revenue amounted to UGX.22,024.66 Bn, domestic borrowing would finance UGX.6,794 Bn while external financing would provide grants", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- UGX (Bn) - ance UGX (Bn)-UGX UGX (%)", "metadata": {"headings": [{"headings_0": {"content": "The table below summaries the performance of revenue by source;", "page": 17, "level": 3}}, {"headings_1": {"content": "2020/21 was UGX.45,493.69 Bn. The funding was later revised to revenue is always UGX.48,726.77 Bn, following approval for additional domestic collected to fund the financing of UGX.3,234 Bn. It was estimated that Tax and Non Tax budget as approved. revenue amounted to UGX.22,024.66 Bn, domestic borrowing would finance UGX.6,794 Bn while external financing would provide grants", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Domestic Resources \nTaxes 20,218.68 20,218.68 18,252 1,966.68 90 \nNon-Tax 1,805.98 1,805.98 1,648 157.98 91 revenue 1 \nDomestic 3,560.32 6,794 6,794 - 100 financing \nDomestic 7,486.1 7,486.1 7,420 66.1 99 refinancing", "metadata": {"headings": [{"headings_0": {"content": "The table below summaries the performance of revenue by source;", "page": 17, "level": 3}}, {"headings_1": {"content": "2020/21 was UGX.45,493.69 Bn. The funding was later revised to revenue is always UGX.48,726.77 Bn, following approval for additional domestic collected to fund the financing of UGX.3,234 Bn. It was estimated that Tax and Non Tax budget as approved. revenue amounted to UGX.22,024.66 Bn, domestic borrowing would finance UGX.6,794 Bn while external financing would provide grants", "page": 17, "level": 3}}, [{"headings_0": {"content": "The table below summaries the performance of revenue by source;", "page": 17, "level": 3}}, {"headings_1": {"content": "2020/21 was UGX.45,493.69 Bn. The funding was later revised to revenue is always UGX.48,726.77 Bn, following approval for additional domestic collected to fund the financing of UGX.3,234 Bn. It was estimated that Tax and Non Tax budget as approved. revenue amounted to UGX.22,024.66 Bn, domestic borrowing would finance UGX.6,794 Bn while external financing would provide grants", "page": 17, "level": 3}}]], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "1 Includes Appropriation in Aid of UGX 215 billion.", "metadata": {"headings": [{"headings_0": {"content": "1 Includes Appropriation in Aid of UGX 215 billion.", "page": 17, "level": 3}}, {"headings_1": {"content": "The table below summaries the performance of revenue by source;", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "5", "metadata": {"headings": [{"headings_0": {"content": "1 Includes Appropriation in Aid of UGX 215 billion.", "page": 17, "level": 3}}, {"headings_1": {"content": "The table below summaries the performance of revenue by source;", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["SN Finding", null, null, null, null, null, null, "Recommendation"], ["\uf0b7 \uf0b7 A \uf0b7 \uf0b7 A \uf0b7", "External Resources", null, null, null, null, null, null], [null, "Budget support", null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "1 Includes Appropriation in Aid of UGX 215 billion.", "page": 17, "level": 3}}, {"headings_1": {"content": "The table below summaries the performance of revenue by source;", "page": 17, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_4", "column_7", "column_8", "column_9", "column_10", "column_11"], "type": "table"}}, {"content": [["SN Finding", null, null, null, null, null, null, "Recommendation"], ["\uf0b7 \uf0b7 A \uf0b7 \uf0b7 A \uf0b7", "External Resources", null, null, null, null, null, null], [null, "Budget support", null, null, null, null, null, null], [null, "Grants", "133.56", "133.56", "62.85", "70.71", "47", null], [null, "", null, null, null, null, null, null], [null, "Loans", "2,773.12", "2,773.12", "3,134.13", "-361.01", "113", null], [null, "Project support", "", "", "", "", "", null], [null, "", null, null, null, null, null, null], [null, "Grants", "1,586.35", "1,586.35", "1,026.04", "560.31", "65", null], [null, "Loans", "7,928.98", "7,928.98", "6,822.23", "1,106.75", "86", null], [null, "", null, null, null, null, null, null], [null, "Grand Total", "45,493.09", "48,726.77", "45,159.25", "1,667.06", "93", null], [null, "", null, null, null, null, null, null], [null, "Actual funding for the budget during the financial year was UGX.", null, null, null, null, null, null], [null, "45,159.25Bn (93%) against a revised revenue budget of UGX.", null, null, null, null, null, null], [null, "48,726.77Bn, indicating a shortfall of UGX. 3,567.52Bn. The details of", null, null, null, null, null, null], [null, "funding source are provided below.", null, null, null, null, null, null], [null, "", null, null, null, null, null, null], [null, "Taxes total tax revenue collected during the year was UGX.", null, null, null, null, null, null], [null, "19,697.7Bn, representing 90% of the approved estimates.", null, null, null, null, null, null], [null, "", null, null, null, null, null, null], [null, "Non-tax revenue total of UGX.1,605.42Bn was realised from this source against a", null, null, null, null, null, null], [null, "target of UGX.1,805.98Bn representing a performance of 89%.", null, null, null, null, null, null], [null, "Budgeting for NTR remains a challenge at the Treasury, as the", null, null, null, null, null, null], [null, "figures included in the revenue estimates are not agreed with", null, null, null, null, null, null], [null, "individual votes, and a number of entities do not reflect NTR in their", null, null, null, null, null, null], [null, "budgets.", null, null, null, null, null, null], [null, "", null, null, null, null, null, null], [null, "Budget support Government planned to raise a total of UGX.2,906.68 Bn for budget", null, null, null, null, null, null], [null, "support of which 5% was grants while 95% was from loans. Grants", null, null, null, null, null, null], [null, "underperformed by 52% while Government acquired loans of", null, null, null, null, null, null], [null, "UGX.361 Bn in excess of what was planned translating into a 113%", null, null, null, null, null, null], [null, "performance. The increase in loans for budget support related to", null, null, null, null, null, null], [null, "additional borrowing that was secured in light of COVID -19", null, null, null, null, null, null], [null, "disruptions.", null, null, null, null, null, null], [null, "", null, null, null, null, null, null], [null, "Project support total of UGX.9,515.33 Bn (20%) of the approved budget was", null, null, null, null, null, null], [null, "planned for project support of which grants and loans were", null, null, null, null, null, null], [null, "UGX.1,586.35 Bn and UGX.7,928.98 Bn respectively. Grants", null, null, null, null, null, null], [null, "underperformed by 60% (UGX.1,026.04 Bn) while UGX.6,822.23 Bn", null, null, null, null, null, null], [null, "(83%) was realised from the loans.", null, null, null, null, null, null], [null, "", null, null, null, null, null, null], [null, "Domestic refinancing Government planned to pay back maturing Treasury Instruments by", null, null, null, null, null, null], [null, "borrowing afresh from the market (domestic refinance) to a tune of", null, null, null, null, null, null], [null, "UGX.7,486.1 Bn, of which UGX.7,420Bn (99%) was realised.", null, null, null, null, null, null], [null, "", null, null, null, null, null, null], [null, "Management attributed the Tax and Non tax Revenue shortfall", null, null, null, null, null, null], [null, "mainly to the lockdown measures that were instituted by government", null, null, null, null, null, null], [null, "curb the spread of the COVID 19 that constrained revenue major", null, null, null, null, null, null], [null, "sources and the slow Economic growth which is a major contributor", null, null, null, null, null, null], [null, "taxes that declined from the projected 6.4% to 3.1%. Deficits", null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "1 Includes Appropriation in Aid of UGX 215 billion.", "page": 17, "level": 3}}, {"headings_1": {"content": "The table below summaries the performance of revenue by source;", "page": 17, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_4", "column_7", "column_8", "column_9", "column_10", "column_11"], "type": "table"}}, {"content": "each The", "metadata": {"headings": [{"headings_0": {"content": "each The", "page": 18, "level": 3}}, {"headings_1": {"content": "1 Includes Appropriation in Aid of UGX 215 billion.", "page": 17, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "to", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "each The", "page": 18, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "to", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "6", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["SN Finding", "Recommendation"], ["were registered in CIT, VAT, excise duty and Corporation Tax since companies were not working. The EFRIS has now been rolled out and Digital stamps implementation is under way to revive revenue collection. Management also indicated that NTR Budget estimates books have been revised and the budget process for NTR enhanced to incorporate Universities fees collection which was a major challenge in terms of providing the right estimates. The NTR Budget consultation process for FY 2022/23 had been concluded for all Votes and a realistic target set for NTR collections.", null], ["b) Unfunded approved budget During the year under review, Government budgeted to spend a total of UGX.45,439 Bn, which was later revised to UGX.51,625 Bn. An analysis of warrants approved revealed that a total of UGX.46,657 Bn was approved against the budgeted amounts, thus representing 90% performance. A sum of UGX.4,968 Bn was not availed for expenditure. See table below; Entity Percenta ge Total Revised Budget \u2013 UGX(bn) Total warrants - UGX(bn) Variance- UGX(bn) Central Govt 73.42% 37,904.70 35,717.10 2,187.7 Local Govt 8.38% 4,327.80 4,218.40 109.4 Local Revenue 0.42% 217.4 115.3 102.0 Project Financing 17.77% 9,176.00 6,606.80 2,569.2 Total 51,626.00 46,657.60 4,968.4 Failure to fully fund the revised budget affected the implementation of the planned activities which were intended to contribute to the achievement of the NDP III and Vision 2040. The detailed impact of this shortfall on the entity activities has been reported in the individual entity reports. Notably, there was a significant variance in project financing which is explained by under absorption by the various implementing MDAs. It was observed that whereas the performance contracts with Accounting Officers are premised on availing the appropriated budgets during the year, such contracts are not revised in situations of shortfalls in budgets. The Secretary to Treasury indicated that the funds releases to Votes are in line with the available resources issued in quarterly expenditure limits which are supported by actual revenue collections from URA and also indicated that Ministry of finance provides guidance by way of circulars to all Votes to fund only critical activities within the work plans in line with the available resources. The Secretary to Treasury committed to improving releases as I advised the PSST to provide guidance to MDAs in regard to the prioritization of activities to the levels of availed resources in cases of shortfalls.", null]], "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_7"], "type": "table"}}, {"content": "7", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["SN Finding", "Recommendation"], ["revenue collections improve with the economy recovering from the current economic shocks.", null], ["c) Unspent warrants/under absorption of funds UGX .3,018.44Bn Section 45 (3) of the Public Finance Management Act, 2015 states that 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. It was observed that warrants worth UGX.46,657.6 billion were approved in respect of various entities for which only UGX.43,639.2 billion was paid out leaving UGX.3,018.4 billion (6.5% of approved warrants) unspent. The details are indicated in the table below; Approved Warrants (UGX\u2019 billion) Total Payments (UGX\u2019 billion) Unspent funds (UGX\u2019 billion) ENTI TY Wage Non - Wage Develop ment wage Non - Wage Develo pment wag e Non- Wage Dev CG 2,710 23,647 15,771 2,637 21,32 15,725 73 2,327 45 Missi ons 28 149 18 28 149 17.9 - - - LG 2,271 1,071 992.1 2,151 1,025 586 119 46 406 TOTA L 5,009 24,867 16,781 4,816 22,494 16,329 193 2,373 452 From the above, it can be seen that 79% of the unspent funds related to non-wage expenditure while wage and development expenditure posted underperformance of 6% and 15% respectively. 98% of the unspent funds under non-wage related to Vote 130 (Treasury Operations) and were meant to settle interest costs and treasury bills and Bonds redemptions. The occurrence has an implication of increasing financing costs incurred by the government since the interest costs and redemptions are done by Bank of Uganda which in turn charges the treasury for the advance. Most of the unspent funds under wage related to pension payments casting doubt on the existence of the said pensioners. Under absorption negatively affects service delivery since some of the planned projects and activities are not undertaken. The Secretary to Treasury indicated that GoU operates a Cash budget which is based on actual inflows. The year under audit experienced cash shortfalls arising from, Domestic revenue shortfall as a result of the Covid -19 pandemic , late disbursements from IMF ,which came in on 30 June 2021 & Non disbursement from Afri-Exim Bank and African Development Fund. The occurrence contributed to delay in implementation of planned activities hence the under absorption of funds.", "I advised the"]], "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_11"], "type": "table"}}, {"content": [["SN Finding", "Recommendation"], ["revenue collections improve with the economy recovering from the current economic shocks.", null], ["c) Unspent warrants/under absorption of funds UGX .3,018.44Bn Section 45 (3) of the Public Finance Management Act, 2015 states that 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. It was observed that warrants worth UGX.46,657.6 billion were approved in respect of various entities for which only UGX.43,639.2 billion was paid out leaving UGX.3,018.4 billion (6.5% of approved warrants) unspent. The details are indicated in the table below; Approved Warrants (UGX\u2019 billion) Total Payments (UGX\u2019 billion) Unspent funds (UGX\u2019 billion) ENTI TY Wage Non - Wage Develop ment wage Non - Wage Develo pment wag e Non- Wage Dev CG 2,710 23,647 15,771 2,637 21,32 15,725 73 2,327 45 Missi ons 28 149 18 28 149 17.9 - - - LG 2,271 1,071 992.1 2,151 1,025 586 119 46 406 TOTA L 5,009 24,867 16,781 4,816 22,494 16,329 193 2,373 452 From the above, it can be seen that 79% of the unspent funds related to non-wage expenditure while wage and development expenditure posted underperformance of 6% and 15% respectively. 98% of the unspent funds under non-wage related to Vote 130 (Treasury Operations) and were meant to settle interest costs and treasury bills and Bonds redemptions. The occurrence has an implication of increasing financing costs incurred by the government since the interest costs and redemptions are done by Bank of Uganda which in turn charges the treasury for the advance. Most of the unspent funds under wage related to pension payments casting doubt on the existence of the said pensioners. Under absorption negatively affects service delivery since some of the planned projects and activities are not undertaken. The Secretary to Treasury indicated that GoU operates a Cash budget which is based on actual inflows. The year under audit experienced cash shortfalls arising from, Domestic revenue shortfall as a result of the Covid -19 pandemic , late disbursements from IMF ,which came in on 30 June 2021 & Non disbursement from Afri-Exim Bank and African Development Fund. The occurrence contributed to delay in implementation of planned activities hence the under absorption of funds.", "I advised the"], [null, "Secretary to the"], [null, "Treasury to"], [null, "strengthen the cash"], [null, "forecasting function"], [null, "to avoid issuing"], [null, "warrants that cannot"], [null, "be financed."], [null, ""], [null, ""], ["d) Approval of supplementary funding without matching revenue Section 25(1) of the Public Finance and Accountability Act (PFMA) stipulates that the total supplementary expenditure that requires additional resources over and above what is approved by Parliament I await the outcome of the new measures.", null]], "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_11"], "type": "table"}}, {"content": "8", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["SN", "Finding", "Recommendation"], ["shall not exceed 3% of the total approved budget for that financial year, without the approval of Parliament. It was established that during the financial year ended 30 th June 2021, supplementary funding totalling UGX.6.13Tn was granted by the Minister of Finance, Planning and Economic Development. It was, however, noted that the source of the funding for the supplementary expenditure was not clearly shown before approval was granted. As a result, the supplementary expenditure was instead financed by internal budget cuts from various votes thus affecting implementation of plans/ activities by the affected votes. I noted that, although the budget was increased to UGX.51.625Tn, it was only funded to the tune of UGX.46.6Tn (90%funding). Continued approval of supplementary budgets without a corresponding increase in revenue/financing could be attributed to fiscal indiscipline which leads to increased funding gap affecting the earlier budget objectives and plans. The Secretary to Treasury responded that for the Financial Year 2022/23, the Ministry of Finance was using zero based budgeting approach to prioritize critical activities and expenditures to avoid supplementary requests during execution. The budget for 2022/23 is being used as a launchpad for restricting supplementary budgets to stabilize GoU budget execution going forward.", null, null], ["e)", "Budgeting for Non-Tax Revenue", "I advised the PSST"]], "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["SN", "Finding", "Recommendation"], ["shall not exceed 3% of the total approved budget for that financial year, without the approval of Parliament. It was established that during the financial year ended 30 th June 2021, supplementary funding totalling UGX.6.13Tn was granted by the Minister of Finance, Planning and Economic Development. It was, however, noted that the source of the funding for the supplementary expenditure was not clearly shown before approval was granted. As a result, the supplementary expenditure was instead financed by internal budget cuts from various votes thus affecting implementation of plans/ activities by the affected votes. I noted that, although the budget was increased to UGX.51.625Tn, it was only funded to the tune of UGX.46.6Tn (90%funding). Continued approval of supplementary budgets without a corresponding increase in revenue/financing could be attributed to fiscal indiscipline which leads to increased funding gap affecting the earlier budget objectives and plans. The Secretary to Treasury responded that for the Financial Year 2022/23, the Ministry of Finance was using zero based budgeting approach to prioritize critical activities and expenditures to avoid supplementary requests during execution. The budget for 2022/23 is being used as a launchpad for restricting supplementary budgets to stabilize GoU budget execution going forward.", null, null], ["e)", "Budgeting for Non-Tax Revenue", "I advised the PSST"], [null, "", "to ensure that all"], [null, "Section 6 of the Budget Execution Circular for the FY 2020/21", "Ministries,"], [null, "provides that all work plans and Budgets for FY2020/21 are prepared", "Departments and"], [null, "and approved using the Program Budgeting System (PBS). All", "Agencies budget for"], [null, "Budgets, irrespective of the source of financing (GoU, NTR/AIA,", "the Non-Tax Revenue"], [null, "Donor or LG Revenue), will be migrated and loaded into the", "and have the details"], [null, "Integrated Financial Management System (IFMS) to facilitate Budget", "provided in the IFMS"], [null, "Implementation and reporting.", "and the PBS."], [null, "", ""], [null, "According to the approved budget estimates for the FY2020/21, it", null], [null, "was projected that a total of UGX.1.590 Tn would be collected as", null], [null, "NTR. Review of the Performance Budgeting System(PBS) tool used", null], [null, "by the Government and IFMS records revealed that that NTR Budgets", null], [null, "for the respective MDAs were neither uploaded on PBS nor IFMS. The", null], [null, "budgeting tool only had details regarding expenditure, and no", null], [null, "revenue was included. I further noted that several Accounting", null], [null, "Officers disowned the figures incorporated in the NTR Estimates", null], [null, "book, indicating that they had not been consulted in arriving at the", null], [null, "estimates incorporated therein.", null], [null, "", null], [null, "As a result, I was unable to compare respective entity budget figures", null], [null, "with the URA NTR collections that totalled to UGX.1.605Tn. The", null], [null, "absence of revenue estimates for each entity undermines", null], [null, "transparency, affects motivation of staff, and hampers performance", null], [null, "assessment.", null], [null, "", null], [null, "Management responded that for the budget of FY 2022/23,", null]], "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "9", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["SN", "Finding", "Recommendation"], ["", "respective MDAs had been requested to submit their NTR estimates", null], [null, "which will be uploaded and reflected on the PBS as had been done", null]], "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_4"], "type": "table"}}, {"content": [["SN", "Finding", "Recommendation"], ["", "respective MDAs had been requested to submit their NTR estimates", null], [null, "which will be uploaded and reflected on the PBS as had been done", null], [null, "in the NTR estimates booklets. PBS has been upgraded to include the", null], [null, "NTR budgets for Votes. The approved estimates will also be uploaded", null], [null, "on the IFMS for follow up on monthly performance reports.", null], [null, "", null], [null, "", null], [null, "", null], [null, "", null], ["f) Quantification of activities and Implementation of planned outputs Section 13 (15, b) of the PFMA 2015 states that a policy statement submitted by a vote shall contain the annual and three months\u2019 work plans, outputs, targets and performance indicators of the work plans. Regulation 11 (3) of PFMR 2016 requires that a vote prepares a work plan that indicates the outputs of the vote for the financial year; the indicators to be used to gauge the performance of the outputs and funds allocated to each activity. I sampled 94 entities for purposes of assessing the extent of quantification and implementation of planned outputs I noted that out of the 1,681 outputs worth UGX.9.8tn sampled for review, 1,151 outputs (68.5%) worth UGX.6.8tn were fully quantified, 307 outputs (18.3%) worth UGX.2.1tn were partially quantified while 223 out puts (13.2%) worth UGX.902Bn were not quantified at all. Out of a total of 1,151 quantified out-puts worth UGX.6.8tn assessed, 465 (40.4%) output worth UGX.2.5tn were fully implemented, 592 outputs (51.4%) worth UGX.4.1tn were partially implemented, while 94 (8.2%) out-puts worth UGX.146bn were not implemented at all. The graph below shows the extent of implementation; Failure to fully quantify the planned activities makes the assessment of implementation difficult. The Accounting Officers indicated that the outbreak of the Covid-19 Pandemic affected the implementation of the 2019/2020 budget, especially activities in the last half of the financial year. I advised the PSST to follow up the matter with the Accounting Officers of the various MDAs to ensure that there is full quantification of activities and outputs.", null, null], ["g)", "Existence of Strategic plans that are aligned to NDP-III", "I advised the PSST"], [null, null, "to follow up the"], [null, "Paragraph 5 of the budget execution circular for the financial year", "matter with NPA and"], [null, "2020/2021 cites poor alignment of Government Budgets with the", "ensure that the"], [null, "National Development Plans. The PS/ST urged Accounting Officers to", "entities have"], [null, "ensure that all activities for Financial Year 2020/2021 are aligned", "strategic plans that"], [null, "with NDP III and implemented accordingly. Regulation 26 (1) of the", "are aligned to NDP-"], [null, "National Planning Authority (development of Plans) regulations", "III and certified by"], [null, "require entities to submit to NPA their five-year development plans", "NPA."], [null, "for certification before approval.", ""], [null, "", null], [null, "This being the first year of implementation of the NDP-III, MDAs", null], [null, "were expected to prepare strategic plans aligned to NDP III and", null], [null, "ensure that these plans are certified by NPA before approval. These", null], [null, "plans would then be the basis for preparation of the entity annual", null]], "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_4"], "type": "table"}}, {"content": "10", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["SN", "Finding", "Recommendation"], ["", "plans.", null], [null, "", null], [null, "From the procedures undertaken I noted that out of 94 entities", null], [null, "sampled, 75 were supposed to prepare strategic plans that were", null], [null, "aligned to NDPII. However, out of 75 only 25 (33%) had their", null], [null, "strategic plans certified by NPA. The balance of 50 representing 67%", null], [null, "were not certified by NPA. There is a risk that activities implemented", null], [null, "by these entities during the financial year 2020/2021 were not", null], [null, "aligned to the NDP-III which negatively affects the achievement of", null], [null, "NDP-III objectives.", null], [null, "", null], ["h) Off Budget Financing/Receipts Section 43 (1) of the PFMA 2015 states that all expenditure incurred by the government on externally financed projects in a financial year shall be appropriated by parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an external agency provides funds in the course of implementation of the budget or any funds remain unspent at the expiry of an appropriation, these must be declared and a supplementary issued in line with the Public Finance Management Act 2015. I noted that 30 entities received off-budget financing to a tune of UGX.627.124Bn, which was never declared to the PS/ST and was also not appropriated by Parliament. As such, no supplementary appropriation was issued as guided by the PS/ST. These funds were received directly from development partners for undertaking activities not budgeted for. Off-budget financing distorts planning, may result in duplication of activities, contrary to Section 43(1) of the PFMA 2015 and the budget execution guidelines. The Accounting Officers explained that this was due to limitations of the PBS system which has no provision for inputting such receipts and in some cases funds are received during the year which were not expected at the time of planning. I advised the Accounting Officers to comply with the law and guidance given by the PSST and ensure that in future, all funds received outside the approved budget are appropriated by way of a supplementary.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "2.1.2. COVID 19 expenditure \nThe emergence of the Global Covid-19 pandemic presented a social and economic threat to many countries in the world, including Uganda. In response, the Government of Uganda developed and instituted several interventions to control and avert the effects of the pandemic on the economic and social wellbeing of its citizens. The interventions included instituting a total lockdown, closure of airports, restriction of cross boarder movements, and increased surveillance among others which in turn necessitated additional funding. Mobilisation of revenue was also negatively affected due to low economic activity. \nIn addition to the local revenue raised by the Government to support the budget, Government proceeded to secure additional funding to facilitate the efforts and interventions \n11 \nbeing undertaken to manage and control COVID-19 and its effects on the economy and the society in general. \nIn a letter dated 09th August 2021, the PSST advised me that the total amount released for COVID expenditure in the FY 2020/21 was UGX.2,371Bn of which a total of UGX.677Bn was disbursed for the settlement of domestic arrears. \nDuring the audit, I designed and performed procedures that I considered appropriate under the circumstances to enable me to gather evidence to address the specific objectives listed below; \ni) Confirm whether the funds received by Treasury were dully appropriated by parliament.", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}, [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], [{"headings_0": {"content": "to", "page": 18, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}]], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "ii)", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 24, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Establish whether funds appropriated and allocated were received by the different votes", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 24, "level": 3}}, {"headings_1": {"content": "to", "page": 18, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iii)", "metadata": {"headings": [{"headings_0": {"content": "iii)", "page": 24, "level": 3}}, {"headings_1": {"content": "ii)", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Establish whether the appropriated funds were utilised for the purpose for which they were approved.", "metadata": {"headings": [{"headings_0": {"content": "iii)", "page": 24, "level": 3}}, {"headings_1": {"content": "ii)", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iv)", "metadata": {"headings": [{"headings_0": {"content": "iv)", "page": 24, "level": 3}}, {"headings_1": {"content": "iii)", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Assess the existence and effectiveness of internal control systems.", "metadata": {"headings": [{"headings_0": {"content": "iv)", "page": 24, "level": 3}}, {"headings_1": {"content": "iii)", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "v)", "metadata": {"headings": [{"headings_0": {"content": "v)", "page": 24, "level": 3}}, {"headings_1": {"content": "iv)", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Assess the extent of achievement of planned output by the different entities \nvi) Establish whether all funds disbursed were properly accounted for and value for money was attained.", "metadata": {"headings": [{"headings_0": {"content": "v)", "page": 24, "level": 3}}, {"headings_1": {"content": "iv)", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "vii)", "metadata": {"headings": [{"headings_0": {"content": "vii)", "page": 24, "level": 3}}, {"headings_1": {"content": "v)", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Make appropriate recommendations to strengthen accountability and transparency. \nFrom the procedures undertaken the following summarised key findings were noted, the detailed report was issued separately as the COVID 19 thematic report; \nSummary of key findings", "metadata": {"headings": [{"headings_0": {"content": "vii)", "page": 24, "level": 3}}, {"headings_1": {"content": "v)", "page": 24, "level": 3}}, [{"headings_0": {"content": "vii)", "page": 24, "level": 3}}, {"headings_1": {"content": "v)", "page": 24, "level": 3}}], [{"headings_0": {"content": "vii)", "page": 24, "level": 3}}, {"headings_1": {"content": "v)", "page": 24, "level": 3}}]], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- USD 345million received by GoU in respect of support to Bank of Uganda for Balance of Payment was confirmed received and banked intact in Citi bank New York to enhance", "metadata": {"headings": [{"headings_0": {"content": "vii)", "page": 24, "level": 3}}, {"headings_1": {"content": "v)", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "vii)", "page": 24, "level": 3}}, {"headings_1": {"content": "v)", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "the Country\u2019s foreign reserves.", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "- A total of UGX 676Bn was allocated and disbursed to various MDAs to settle domestic arrears with a view of improving liquidity within the local business community. I noted that 90% of funds used appropriately for the intended puropose; however, I noted diversion of funds to pay for unrelated expenditure worth UGX 4.897Bn (0.7%), unsupported domestic arrears of UGX 27.38Bn(4%), and Payment for contested/rejected domestic arrears of UGX.1.245Bn(0.2%). I also noted that UGX 33.8Bn (5%) was used to settle international obligations thus did not contribute to the stated objective since the funds were externalised.", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- UGX 260Bn allocated for the Emyooga programme was disbursed to Microfinance Support Centre with a goal of transforming household incomes by increasing employment opportunities and access to financial services to the rural areas. Audit confirmed that UGX 219.40Bn (84%) had so far been disbursed to 6,326 EMYOOGA SACCOs. It was, however, noted that the SACCOs were in the process of obtaining operational licenses; no MoUs had been entered into between the disbursing entity and the beneficiary SACCOs; UGX.34,716,666,049 (1.3%), though disbursed, remained un- accessed by the beneficiary SACCO.", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n12", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}, [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}]], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- A total of UGX.56.8Bn was disbursed to MSc to increase the funds available for on- lending to different businesses. I noted that MSc lacked capacity at zonal offices to appraise loans which was also manifested in the unbalanced approach for loan appraisals. A total of UGX 13b (23%) was disbursed to applicants without MSC finalising the perfection of securities for the collaterals. UGX.2.5Bn (4%) was irregularly advanced to applicants contrary to the credit policy. A total of UGX 3.149Bn (6%) was advanced to applicants with no collateral.", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}, [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}]], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- A total of UGX.31.033Bn was disbursed to the Ministry of Science Technology and innovation to support 23 selected projects of scientists and innovators engaged in CoVID-I9 scientific research, including the procurement of specialized machinery and equipment, development of vaccines, drug diagnostics, and other operational costs. The funds were divided into UGX.15.787Bn for purchase of Equipment and UGX.15.245Bn for Operational Costs. An MOU was entered with Presidential Scientific Initiative on Epidemics (PRESIDE) to provide technical and administrative oversight at an operational level. It was noted that most projects were progressing well. It was also noted that due to the general weaknesses identified, there was a need to provide more guidance to the beneficiaries on how to account for Government funds.", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Out of UGX 558.68Bn appropriated, 531.8Bn was disbursed to Uganda Development Bank for recapitalization, leaving UGX 26.87Bn unremitted by the Ministry of Finance and Economic Development. From the amount disbursed, funds worth UGX 234bn had been paid out to various beneficiaries; by the time of the audit, the balance of UGX 292.66Bn was still deposited in commercial banks.\n- Of the amounts paid out, UGX95bn was sent to financial institutions and SACCOs following MoUs entered into by UDB and the financial Institutions, for the latter to on lend to stated beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Euros 1,602,370 (equivalent to UGX.7,136,910,000) received by UDBL from the European Union for the Tourism Sector. As at 10 th June 2021, 25 applications worth UGX 9.55 Bn had been approved, and grant disbursements worth UGX 4.34 Bn. had been processed to 14 projects.", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Furthermore, the Ministry of Finance and Economic Development disbursed UGX.126.9Bn to Uganda Development Corporation, to finance projects aimed at supporting the private sector to avert the effects of Covid-19. I noted that the capitalisation grants to UDC are assigned to specific projects thereby nullifying the internal appraisal processes of UDC. 54% of the funds remained unutilised as the projects were not ready for investment.", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- UGX 253.59bn was released and received by the Ministry of Health. MoH used the money to procure medical supplies, 282 motor vehicles, pay allowances to medical workers, masks, intensive care equipment and build modular houses at 6 border points. All the planned activities were undertaken amidst many challenges. I noted a diversion of funds totalling UGX 7.98Bn. Though funds were paid for the acquisition of vaccines, there were delays in the delivery of the vaccines due to the global demand. There was a delay in the installation of intensive care equipment in Gulu, Mbarara, Bombo, and Lacor hospitals due to building inadequacies.", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Whereas medical workers requested to be given UGX.150,000 per day as risk allowance, this was not possible and they were instead paid UGX.80,000 per day. They made a", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "13 \nrequest to parliament to have this amount exempted from taxes, but the issue was never resolved. In the meantime, UGX.2.2Bn meant for PAYE was not deducted from the allowances paid to medical workers in the period under review. \nKey Recommendations", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}, [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}]], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Management should ensure that compensating controls are put in place in times where conventional controls cannot be implemented.\n- Sensitisation of private individuals and organisations to whom public resources are entrusted should be done prior to disbursement of the funds.\n- The PS/ST should clearly communicate the intentions of given initiatives before funds are disbursed to implementing agencies to avoid a mismatch between the intended objectives and actual outputs.\n- Government entities and projects should be assessed for capacity to implement given tasks before funds are disbursed to them.", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, {"headings_1": {"content": "vii)", "page": 24, "level": 3}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.1.3.", "metadata": {"headings": [{"headings_0": {"content": "2.1.3.", "page": 26, "level": 2}}, {"headings_1": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Compensations/Acquisition of Right of Way for Selected Transmission Lines Projects \nThe Government, through the Ministry of Energy and Minerals Development, is responsible for provision of policy guidance in the development and exploitation of the energy resources, creation of an enabling environment to attract investment, and provision and utilization of energy resources. \nCurrently, UETCL\u2019s network consists of 2,989.2Km of high voltage lines distributed as; 1,008km of 220kv, 1,946km of 132kv and 35km of 66kv , with 25 substations with a total transformation capacity of 2829.5 MVA. However, this is still low, given that Uganda still has one of the lowest per capita electricity consumption in the world with 215 KWh per capita per year, given that the Sub-Saharan Africa\u2019s average is 552Kwh 2 . \nGovernment has spent significant amounts in compensation of Projected Affected Persons. In a period of 5 years, financial years between 2016/17 to 2019/20, a total of UGX.564.57Bn has been spent in compensations of PAPs. \nThe delays in undertaking the construction of the transmission lines has been largely attributed to inadequacies in the compensation of Project Affected Persons. The challenges", "metadata": {"headings": [{"headings_0": {"content": "2.1.3.", "page": 26, "level": 2}}, {"headings_1": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}, [{"headings_0": {"content": "2.1.3.", "page": 26, "level": 2}}, {"headings_1": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}], [{"headings_0": {"content": "2.1.3.", "page": 26, "level": 2}}, {"headings_1": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}], [{"headings_0": {"content": "2.1.3.", "page": 26, "level": 2}}, {"headings_1": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}], [{"headings_0": {"content": "2.1.3.", "page": 26, "level": 2}}, {"headings_1": {"content": "the Country\u2019s foreign reserves.", "page": 24, "level": 2}}]], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "faced in \u201cAcquisition of the Right of Way (ROW)\u201d have led to delayed implementation of a", "metadata": {"headings": [{"headings_0": {"content": "faced in \u201cAcquisition of the Right of Way (ROW)\u201d have led to delayed implementation of a", "page": 26, "level": 2}}, {"headings_1": {"content": "2.1.3.", "page": 26, "level": 2}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "number of projects in the Energy Sector. \nOwing to concerns over the progress of the implementation of the transmission", "metadata": {"headings": [{"headings_0": {"content": "faced in \u201cAcquisition of the Right of Way (ROW)\u201d have led to delayed implementation of a", "page": 26, "level": 2}}, {"headings_1": {"content": "2.1.3.", "page": 26, "level": 2}}, [{"headings_0": {"content": "faced in \u201cAcquisition of the Right of Way (ROW)\u201d have led to delayed implementation of a", "page": 26, "level": 2}}, {"headings_1": {"content": "2.1.3.", "page": 26, "level": 2}}]], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "metadata": {"headings": [{"headings_0": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}, {"headings_1": {"content": "faced in \u201cAcquisition of the Right of Way (ROW)\u201d have led to delayed implementation of a", "page": 26, "level": 2}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "compensation of PAPs under selected transmission line projects. The overall objective of the audit was to ascertain whether the compensation process of the Project Affected Persons (PAPs) was implemented in accordance with the Compensation Guidelines and other Government Legal Frameworks to enable efficient and effective service delivery. \nThe scope of the audit included the Grid Extension and Reinforcement Project (GERP) and the Mputa Transmission lines. The following are the summary of the key findings and recommendations made, and the details are in the thematic report on compensations; \n2 Uganda energy situation-energypedia. \n14 \nSummary of Key Findings:", "metadata": {"headings": [{"headings_0": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}, {"headings_1": {"content": "faced in \u201cAcquisition of the Right of Way (ROW)\u201d have led to delayed implementation of a", "page": 26, "level": 2}}, [{"headings_0": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}, {"headings_1": {"content": "faced in \u201cAcquisition of the Right of Way (ROW)\u201d have led to delayed implementation of a", "page": 26, "level": 2}}], [{"headings_0": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}, {"headings_1": {"content": "faced in \u201cAcquisition of the Right of Way (ROW)\u201d have led to delayed implementation of a", "page": 26, "level": 2}}], [{"headings_0": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}, {"headings_1": {"content": "faced in \u201cAcquisition of the Right of Way (ROW)\u201d have led to delayed implementation of a", "page": 26, "level": 2}}]], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- 56% of the PAPs for GERP and Mputa projects were not properly identified, and this resulted in a mismatch between the number of PAPs appearing on the payment files and the survey reports and Valuation Reports prepared by the Chief Government Valuer.", "metadata": {"headings": [{"headings_0": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}, {"headings_1": {"content": "faced in \u201cAcquisition of the Right of Way (ROW)\u201d have led to delayed implementation of a", "page": 26, "level": 2}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}, {"headings_1": {"content": "faced in \u201cAcquisition of the Right of Way (ROW)\u201d have led to delayed implementation of a", "page": 26, "level": 2}}, [{"headings_0": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}, {"headings_1": {"content": "faced in \u201cAcquisition of the Right of Way (ROW)\u201d have led to delayed implementation of a", "page": 26, "level": 2}}]], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The valuation process was marred with a number of irregularities, which included; the use of un-updated district compensation rates; and unverified legal interests in the land; resulting in unnecessary revaluations and ligation which in turn delayed the RAP processes, thus affecting timely project completion.", "metadata": {"headings": [{"headings_0": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}, {"headings_1": {"content": "faced in \u201cAcquisition of the Right of Way (ROW)\u201d have led to delayed implementation of a", "page": 26, "level": 2}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}, {"headings_1": {"content": "faced in \u201cAcquisition of the Right of Way (ROW)\u201d have led to delayed implementation of a", "page": 26, "level": 2}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The budgeting, disbursement, and absorption of compensation funds were not properly", "metadata": {"headings": [{"headings_0": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}, {"headings_1": {"content": "faced in \u201cAcquisition of the Right of Way (ROW)\u201d have led to delayed implementation of a", "page": 26, "level": 2}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "managed. There are seemingly budget slacks. Although the Survey and Valuation", "metadata": {"headings": [{"headings_0": {"content": "managed. There are seemingly budget slacks. Although the Survey and Valuation", "page": 27, "level": 1}}, {"headings_1": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Reports are supposed to guide the budgeting for compensations, management prepared budget estimates which were not supported, this resulted in over budgeting to the tune of UGX.111.3Bn.", "metadata": {"headings": [{"headings_0": {"content": "managed. There are seemingly budget slacks. Although the Survey and Valuation", "page": 27, "level": 1}}, {"headings_1": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that of the released compensation amount of UGX.21.5Bn for both GERP and Mputa Projects, only UGX.5.86Bn (27%) was paid to PAPs, thus resulting in unspent funds to the tune of UGX.15.64Bn (73%). This mostly affected the GERP Project which had UGX.13.17Bn not utilized, while Mputa had UGX.1.66Bn.", "metadata": {"headings": [{"headings_0": {"content": "managed. There are seemingly budget slacks. Although the Survey and Valuation", "page": 27, "level": 1}}, {"headings_1": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "managed. There are seemingly budget slacks. Although the Survey and Valuation", "page": 27, "level": 1}}, {"headings_1": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I also noted significant delays in compensation of PAPs. 1,109 PAPs (52.2%) for Mputa and 821 (35%) for the GERP Transmission Line remained unpaid by the time of concluding the audit (November, 2021). This was mainly caused by outstanding", "metadata": {"headings": [{"headings_0": {"content": "managed. There are seemingly budget slacks. Although the Survey and Valuation", "page": 27, "level": 1}}, {"headings_1": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "managed. There are seemingly budget slacks. Although the Survey and Valuation", "page": 27, "level": 1}}, {"headings_1": {"content": "infrastructure under UETCL, the Office of the Auditor General undertook an audit on the", "page": 26, "level": 1}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "grievances whereby 52% and 15% of the grievances remained unresolved for GERP and", "metadata": {"headings": [{"headings_0": {"content": "grievances whereby 52% and 15% of the grievances remained unresolved for GERP and", "page": 27, "level": 1}}, {"headings_1": {"content": "managed. There are seemingly budget slacks. Although the Survey and Valuation", "page": 27, "level": 1}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Mputa Projects, respectively. Relatedly, Compensations in kind also delayed whereby out of 149 PAPs identified, only 93 were resettled, leaving 56 PAPs not resettled. \n", "metadata": {"headings": [{"headings_0": {"content": "grievances whereby 52% and 15% of the grievances remained unresolved for GERP and", "page": 27, "level": 1}}, {"headings_1": {"content": "managed. There are seemingly budget slacks. Although the Survey and Valuation", "page": 27, "level": 1}}, [{"headings_0": {"content": "grievances whereby 52% and 15% of the grievances remained unresolved for GERP and", "page": 27, "level": 1}}, {"headings_1": {"content": "managed. There are seemingly budget slacks. Although the Survey and Valuation", "page": 27, "level": 1}}]], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted a number of inadequacies in the construction of the resettlement houses which included; irregular payments to contractors, delayed progress of works, discrepancies in drawing specifications and BOQs, poor materials used for construction, and a number of defects which were not rectified.", "metadata": {"headings": [{"headings_0": {"content": "grievances whereby 52% and 15% of the grievances remained unresolved for GERP and", "page": 27, "level": 1}}, {"headings_1": {"content": "managed. There are seemingly budget slacks. Although the Survey and Valuation", "page": 27, "level": 1}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Key Recommendations", "metadata": {"headings": [{"headings_0": {"content": "grievances whereby 52% and 15% of the grievances remained unresolved for GERP and", "page": 27, "level": 1}}, {"headings_1": {"content": "managed. There are seemingly budget slacks. Although the Survey and Valuation", "page": 27, "level": 1}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Management should always ensure that the RAP consultants thoroughly validate the preliminary information obtained during social survey and valuation processes, to enable", "metadata": {"headings": [{"headings_0": {"content": "grievances whereby 52% and 15% of the grievances remained unresolved for GERP and", "page": 27, "level": 1}}, {"headings_1": {"content": "managed. There are seemingly budget slacks. Although the Survey and Valuation", "page": 27, "level": 1}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "grievances whereby 52% and 15% of the grievances remained unresolved for GERP and", "page": 27, "level": 1}}, {"headings_1": {"content": "managed. There are seemingly budget slacks. Although the Survey and Valuation", "page": 27, "level": 1}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "accurate justification of PAPs", "metadata": {"headings": [{"headings_0": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}, {"headings_1": {"content": "grievances whereby 52% and 15% of the grievances remained unresolved for GERP and", "page": 27, "level": 1}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "- The District Land Boards should ensure compensation rates are regularly updated and communicated to the CGV, to enable appropriate valuation of the land and properties.\n- Management should streamline its RAP processes, including proper identification of PAPs, clear valuation processes, and timely submission of PAP documentation, among others.\n- Management should ensure proper supervision and monitoring of construction works.", "metadata": {"headings": [{"headings_0": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}, {"headings_1": {"content": "grievances whereby 52% and 15% of the grievances remained unresolved for GERP and", "page": 27, "level": 1}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n15 \nEmphasis of Matter \nWithout qualifying my opinion, I draw attention to the following matters in the consolidated", "metadata": {"headings": [{"headings_0": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}, {"headings_1": {"content": "grievances whereby 52% and 15% of the grievances remained unresolved for GERP and", "page": 27, "level": 1}}, [{"headings_0": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}, {"headings_1": {"content": "grievances whereby 52% and 15% of the grievances remained unresolved for GERP and", "page": 27, "level": 1}}], [{"headings_0": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}, {"headings_1": {"content": "grievances whereby 52% and 15% of the grievances remained unresolved for GERP and", "page": 27, "level": 1}}], [{"headings_0": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}, {"headings_1": {"content": "grievances whereby 52% and 15% of the grievances remained unresolved for GERP and", "page": 27, "level": 1}}]], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "metadata": {"headings": [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "understanding of the financial statements;", "metadata": {"headings": [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Government Loans (Borrowings) \u2013 UGX 69.6Tn", "metadata": {"headings": [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \nAs disclosed in the statement of financial performance, the government Loans have increased from UGX.56.9Tn, in 2020 to UGX UGX 69.6Tn in 2021 constituting an increase of UGX 12,718Bn (22.4%) increase. This position reflects the country\u2019s increased borrowing to combat the effects of the Covid19 pandemic.", "metadata": {"headings": [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}, [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Domestic arrears \u2013 UGX 4.65Tn", "metadata": {"headings": [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \nAs disclosed in the statement of financial performance, the domestic arrears have increased from UGX.3.83Tn in 2020 to UGX 4.65Tn in 2021 constituting a 21% increase. The amount represents 9% of the revised budget of government of Uganda for the financial year 2020/21. This is an indication of the failed commitment control system. The growth trend appears unsustainable and on the rise. This could also be as a result of approving supplementary budgets with no matching funding. \nThe PS/ST explained that government is currently implementing a Domestic Arrears Strategy to clear significant amounts of the verified arrears. \n", "metadata": {"headings": [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}, [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Contingent Liabilities \u2013 UGX 160Tn", "metadata": {"headings": [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "As disclosed in the statement of contingent liabilities, Government contingent liabilities have increased to UGX160Tn up from UGX.11.5Tn reported in the previous year, representing a 1,290% increase. Most of the contigent Liabilities are arising out of court awards and compensations. The trend continues to appear unsustainable in the event that a significant percentage crystallises into liabilities. \n", "metadata": {"headings": [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}, [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Classified Expenditure \u2013 UGX 840.8 Bn", "metadata": {"headings": [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "As disclosed under note 8, a total of UGX 840.8 Bn relates to classified expenditure. In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), this expenditure is to be audited separately and a separate audit report issued. \n", "metadata": {"headings": [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}, [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Non-Consolidation of Subventions", "metadata": {"headings": [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "It should be noted that this opinion excludes the details of expenditure worth UGX. 955Bn for subventions whose financial statements are not consolidated in the financial statements of the parent votes. Separate opinions were given on the individual financial Statements of the subventions. 16 Other Matter I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; 2.1.4. Tax policy a) Absence of clear policies to guide the Tax Exemptions and other Investor Incentives Audit observed that there is no clear policy guideline for the issuance, management, and monitoring of the different tax benefits and incentives issued by the Government to different individuals. The absence of a clear mechanism and framework exposes the scheme to mismanagement and abuse. For example, there were inconsistencies in the grant of tax benefits to the various beneficiaries, and some conflicted with earlier policy decisions that were made by Government. A review of the letter of undertaking/commitment signed by the Minister of Finance relating to an Industrial park establishment revealed that Government was taking over import duty and VAT on all materials and machinery imported by the beneficiary with the exception of steel items. However, a review of the Memorandum of understanding signed by the GoU and an Industrial park company investor revealed that there was no exception relating to steel. It was also established that Government had offered a 10 year tax holiday to the steel sector with the aim of promoting the growth of the sector as well as boosting employment. In light of the above, there is conflict in policy as presented in the above agreements and commitments. The Government may not achieve the objectives for having granted the 10 year tax holiday for the steel sector. It was also noted that there is no mechanism in place for evaluating and or assessing the impact of the benefits granted. I noted 20 beneficiaries whose benefit period has since expired without follow up. In the absence of a monitoring framework, Government is not in position to assess the impact of the tax benefits granted to the various beneficiaries. Government is bound to lose revenues that would have accrued if the beneficiaries were effecting payments and this may also cause unfair competition in the market. Management indicated that the issue at hand would be solved by the ongoing development and implementation of the tax governance framework.", "metadata": {"headings": [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}, [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}], [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "The Government of Uganda (GOU), through the Ministry of Finance Planning and Economic Development, entered an agreement on 4 th April, 2003 with Oil Refinery company for the development of oil palm industry in Uganda. Under Article 5(7) of the Agreement, GOU was required to pay VAT on the products of the all companies envisaged under the project from the first year of the project activities and ending after a period of eleven (11) years from the year of handing over the 26,500 hectares of land. It was agreed that the company would then refund (subject to clause 3 of article 4) the VAT paid by the Government with interest over a period of eight (8) years in eight equal installments, including accrued interest starting in the twelfth (12 th ) year. \nHowever, Government has breached the contract by failing to provide the balance of the 10,000 hectares of land as agreed. There is no documentation to show that the Ministry has made any follow-up on this matter.", "metadata": {"headings": [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}, [{"headings_0": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, {"headings_1": {"content": "accurate justification of PAPs", "page": 27, "level": 1}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "metadata": {"headings": [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Finance, Planning and Economic Development has continued to settle all tax obligations on behalf of the Company. In the financial year 2019/20, the Minister wrote off a total of UGX.194Bn in line with the Tax Procedures Code Act (2019), being arrears as at 30 th June 2019 and also a total of UGX.79.8Bn was accumulated in the year under audit in arrears. Under the circumstances, it is apparent that instead of paying for 11 years, Government has so far paid for 17 years and is still continuing while the chances of recovery appear to be slim. The continued failure to provide land continues to affect the Uganda Revenue Authority in its revenue collection efforts and also affects Government of Uganda revenue performance. Management explained that Government has provided additional Land in Sango Bay bringing the total land provided to 22,500 hectares. The balance of 4,000 hectares is being sought in collaboration with Ministry of Agriculture Animal Industry and Fisheries. Once this is completed, the Company shall start refunding GoU taxes accumulated accordingly. The Ministry has further written to the Attorney General seeking advice on how the agreement can be amended. I advised the Accounting Officer to liaise with the responsible agencies and ministries to expeditiously address the land issue. In the meantime, the PS/ST should also follow up with the Attorney General on the possibility of reviewing the terms of the agreement. c) Continued build up of Government tax arrears; UGX.212.747Bn Article 17 of the 1995 Constitution of the Republic of Uganda (as amended) provides that it is the duty of every Citizen to pay taxes. Article 152(1) provides that no tax shall be imposed except under the authority of an Act of Parliament. The same Article provides that where a law enacted under the provision of the Article empowers any person to waive or vary a tax imposed by that law, that person or authority shall report to parliament periodically on the exercise of those powers as is provided for by the law. The tax procedures Code Act (as amended in 2019) provides that the Minister shall pay taxes due and payable by the Government arising from any commitment made by the 18 Government to pay taxes on behalf of a person, or owing from the Government through the acquisition of goods and services. In addition, Section 40A (2) of the same Act provides that all unpaid taxes by", "metadata": {"headings": [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}], [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}], [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}], [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}], [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}], [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}], [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}], [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}], [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}], [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Nature of Tax", "Total Amount written off (UGX)"], ["Value Added tax (VAT)", "348,986,568,013"], ["Stamp Duty 8,460,910,000", null], ["Pay As You Earn (PAYE)", "158,293,699,210"], ["Import Duty 98,569,989,826", null], ["Excise Duty", "52,685,114,511"], ["Income Tax 114,133,374,978", null], ["Withholding Tax", "28,604,598,593"], ["Total 809,734,255,131", null]], "metadata": {"headings": [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "It has however been noted, that one year later, a total of UGX.212.747Bn has already been accumulated at the Ministry of Finance, Planning and Economic Development in tax arrears as 30 th June 2021. The occurrence is a manifestation that a tax write off is not the solution for the issue at hand. The tax arrears build up continues to negatively affect the revenue collection efforts of Uganda Revenue Authority. \nManagement responded that the writing off of tax arrears by the minister was consistent with the law, specifically Article 152 (1) of the Constitution and Section 40 of the Tax procedures Code Act. This discretionary power is useful because it addresses strategic circumstances which merit government interventions that were not provided for in the tax acts. Exercise of this discretion by the minister is reported to parliament every end of the quarter. \nI advised the Accounting Officer to review the practice and come up with a lasting solution in respect of companies to which tax incentives and other benefits a granted.", "metadata": {"headings": [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}, [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}], [{"headings_0": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}, {"headings_1": {"content": "financial statements that in my judgment are of such importance and fundamental to users\u2019", "page": 28, "level": 2}}]], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.1.5.", "metadata": {"headings": [{"headings_0": {"content": "2.1.5.", "page": 31, "level": 2}}, {"headings_1": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Audit of public debt", "metadata": {"headings": [{"headings_0": {"content": "2.1.5.", "page": 31, "level": 2}}, {"headings_1": {"content": "Due to Government\u2019s failure to provide the balance of the required land, the Ministry of", "page": 30, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "a) Public Debt Portfolio Analysis", "metadata": {"headings": [{"headings_0": {"content": "a) Public Debt Portfolio Analysis", "page": 31, "level": 2}}, {"headings_1": {"content": "2.1.5.", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The reported total public debt as at 30 th June, 2021 stood at UGX.69,600 Bn, of which Domestic Debt Stock was UGX.25,288 Bn and the External Debt Stock was valued at UGX.44,312 Bn. This is an increase of UGX.13,429 Bn, equivalent to 23.9% when compared to the debt stock of UGX.56,892 Bn reported as at 30 th June 2020. The table below shows the details; \n19 \nTable 5: Debt portfolio analysis", "metadata": {"headings": [{"headings_0": {"content": "a) Public Debt Portfolio Analysis", "page": 31, "level": 2}}, {"headings_1": {"content": "2.1.5.", "page": 31, "level": 2}}, [{"headings_0": {"content": "a) Public Debt Portfolio Analysis", "page": 31, "level": 2}}, {"headings_1": {"content": "2.1.5.", "page": 31, "level": 2}}], [{"headings_0": {"content": "a) Public Debt Portfolio Analysis", "page": 31, "level": 2}}, {"headings_1": {"content": "2.1.5.", "page": 31, "level": 2}}]], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Financial year", "Domestic debt (UGX Bn)", "Foreign debt (UGX", "Total (UGX Bn)", "%"], ["ended", null, "Bn)", null, "change"], ["June 21", "25,288", "44,312", "69,600", "23.90%"], ["June 20 17,975 38,196 56,171 23.50%", null, null, null, null], ["June 19", "15,221", "30,905", "46,126", "11.10%"], ["June 18 13,059 28,386 41,445 23.60%", null, null, null, null], ["June 17", "11,407", "22,102", "33,509", ""]], "metadata": {"headings": [{"headings_0": {"content": "a) Public Debt Portfolio Analysis", "page": 31, "level": 2}}, {"headings_1": {"content": "2.1.5.", "page": 31, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Source: Audited financial statements of Vote 130 \nFrom the above, I noted that there was a consistent increase in the total debt and from financial year 19/20 to 20/21, there was an increment of UGX. 13,429Bn (23.90%). The net increase in the debt is due to increased borrowing from both the domestic and external sources, with domestic debt accounting for a higher increase. \nPublic debt is continuously on the rise, a fact that is attributed to persistent budget deficits (mismatch of government revenue and expenditure), rollover of liquidity papers, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger currencies. The graph below illustrates the trend of public debt stock by type over the past five years; \nFigure 2: The trend of public debt", "metadata": {"headings": [{"headings_0": {"content": "a) Public Debt Portfolio Analysis", "page": 31, "level": 2}}, {"headings_1": {"content": "2.1.5.", "page": 31, "level": 2}}, [{"headings_0": {"content": "a) Public Debt Portfolio Analysis", "page": 31, "level": 2}}, {"headings_1": {"content": "2.1.5.", "page": 31, "level": 2}}], [{"headings_0": {"content": "a) Public Debt Portfolio Analysis", "page": 31, "level": 2}}, {"headings_1": {"content": "2.1.5.", "page": 31, "level": 2}}], [{"headings_0": {"content": "a) Public Debt Portfolio Analysis", "page": 31, "level": 2}}, {"headings_1": {"content": "2.1.5.", "page": 31, "level": 2}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "80,000", "metadata": {"headings": [{"headings_0": {"content": "80,000", "page": 32, "level": 4}}, {"headings_1": {"content": "a) Public Debt Portfolio Analysis", "page": 31, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "70,000 60,000", "metadata": {"headings": [{"headings_0": {"content": "70,000 60,000", "page": 32, "level": 4}}, {"headings_1": {"content": "80,000", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "50,000", "metadata": {"headings": [{"headings_0": {"content": "50,000", "page": 32, "level": 4}}, {"headings_1": {"content": "70,000 60,000", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Domestic debt (UGX Bn)", "metadata": {"headings": [{"headings_0": {"content": "50,000", "page": 32, "level": 4}}, {"headings_1": {"content": "70,000 60,000", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "40,000", "metadata": {"headings": [{"headings_0": {"content": "40,000", "page": 32, "level": 4}}, {"headings_1": {"content": "50,000", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Foreign debt (UGX Bn)", "metadata": {"headings": [{"headings_0": {"content": "40,000", "page": 32, "level": 4}}, {"headings_1": {"content": "50,000", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "30,000 Total (UGX Bn)", "metadata": {"headings": [{"headings_0": {"content": "30,000 Total (UGX Bn)", "page": 32, "level": 4}}, {"headings_1": {"content": "40,000", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "20,000 10,000", "metadata": {"headings": [{"headings_0": {"content": "20,000 10,000", "page": 32, "level": 4}}, {"headings_1": {"content": "30,000 Total (UGX Bn)", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "0", "metadata": {"headings": [{"headings_0": {"content": "20,000 10,000", "page": 32, "level": 4}}, {"headings_1": {"content": "30,000 Total (UGX Bn)", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Jun-17 Jun-18 Jun-19 Jun-20 Jun-21", "metadata": {"headings": [{"headings_0": {"content": "Jun-17 Jun-18 Jun-19 Jun-20 Jun-21", "page": 32, "level": 4}}, {"headings_1": {"content": "20,000 10,000", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Although government has developed a domestic revenue mobilisation strategy, this appears not to be in harmony with the spending, raising concerns of sustainability. \nManagement indicated that revenue Mobilization had recently been affected by reduced economic activity as a result of restrictions imposed to slowdown the spread of COVID 19. COVID 19 has also led to additional expenditure pressures, which necessitated increased borrowing. Going forward, Government will focus on reducing expenditure and increasing revenues in a bid to bridge the fiscal gap and reduce the rate of debt accumulation. These commitments have been clearly spelt out in the Charter for Fiscal Responsibility, which is \n20 \nawaiting Parliamentary approval. Further to the above, Government is finalising the Public Investment Financing Strategy (PIFS) that will improve alignment of government programmes and projects to suitable financing options. The Strategy will in turn enhance the efforts in resources allocation, utilisation and address issues on debt sustainability. \nI await implementation of the Charter for Fiscal Responsibility. b) Assessment of debt sustainability", "metadata": {"headings": [{"headings_0": {"content": "Jun-17 Jun-18 Jun-19 Jun-20 Jun-21", "page": 32, "level": 4}}, {"headings_1": {"content": "20,000 10,000", "page": 32, "level": 4}}, [{"headings_0": {"content": "Jun-17 Jun-18 Jun-19 Jun-20 Jun-21", "page": 32, "level": 4}}, {"headings_1": {"content": "20,000 10,000", "page": 32, "level": 4}}], [{"headings_0": {"content": "Jun-17 Jun-18 Jun-19 Jun-20 Jun-21", "page": 32, "level": 4}}, {"headings_1": {"content": "20,000 10,000", "page": 32, "level": 4}}], [{"headings_0": {"content": "Jun-17 Jun-18 Jun-19 Jun-20 Jun-21", "page": 32, "level": 4}}, {"headings_1": {"content": "20,000 10,000", "page": 32, "level": 4}}], [{"headings_0": {"content": "Jun-17 Jun-18 Jun-19 Jun-20 Jun-21", "page": 32, "level": 4}}, {"headings_1": {"content": "20,000 10,000", "page": 32, "level": 4}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Debt to GDP Ratio", "metadata": {"headings": [{"headings_0": {"content": "Jun-17 Jun-18 Jun-19 Jun-20 Jun-21", "page": 32, "level": 4}}, {"headings_1": {"content": "20,000 10,000", "page": 32, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Debt to GDP ratios is a measure that compares what a country owes (total debt) and what it", "metadata": {"headings": [{"headings_0": {"content": "Jun-17 Jun-18 Jun-19 Jun-20 Jun-21", "page": 32, "level": 4}}, {"headings_1": {"content": "20,000 10,000", "page": 32, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "produces (manufactures or a service). The ratio reliably indicates a country\u2019s ability to pay", "metadata": {"headings": [{"headings_0": {"content": "produces (manufactures or a service). The ratio reliably indicates a country\u2019s ability to pay", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun-17 Jun-18 Jun-19 Jun-20 Jun-21", "page": 32, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "back its debt. A high debt-to-GDP ratio may make it more difficult for a country to pay both internal and external debts and may lead creditors to seek higher interest rates when lending due to the low credit rating of the country that pushes its lending risk high. \nThough the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing countries are more prone to economic shocks and exchange rate risk, thus advising on a 50% threshold.", "metadata": {"headings": [{"headings_0": {"content": "produces (manufactures or a service). The ratio reliably indicates a country\u2019s ability to pay", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun-17 Jun-18 Jun-19 Jun-20 Jun-21", "page": 32, "level": 4}}, [{"headings_0": {"content": "produces (manufactures or a service). The ratio reliably indicates a country\u2019s ability to pay", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun-17 Jun-18 Jun-19 Jun-20 Jun-21", "page": 32, "level": 4}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "A review of Uganda\u2019s Debt to GDP revealed a 6% increase from 41% last year to 47% in the", "metadata": {"headings": [{"headings_0": {"content": "A review of Uganda\u2019s Debt to GDP revealed a 6% increase from 41% last year to 47% in the", "page": 33, "level": 2}}, {"headings_1": {"content": "produces (manufactures or a service). The ratio reliably indicates a country\u2019s ability to pay", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "year under review. The graph below illustrates the movement; \nFigure 3: Debt to GDP ratio 160 \n140 \n120 \n100", "metadata": {"headings": [{"headings_0": {"content": "A review of Uganda\u2019s Debt to GDP revealed a 6% increase from 41% last year to 47% in the", "page": 33, "level": 2}}, {"headings_1": {"content": "produces (manufactures or a service). The ratio reliably indicates a country\u2019s ability to pay", "page": 33, "level": 2}}, [{"headings_0": {"content": "A review of Uganda\u2019s Debt to GDP revealed a 6% increase from 41% last year to 47% in the", "page": 33, "level": 2}}, {"headings_1": {"content": "produces (manufactures or a service). The ratio reliably indicates a country\u2019s ability to pay", "page": 33, "level": 2}}], [{"headings_0": {"content": "A review of Uganda\u2019s Debt to GDP revealed a 6% increase from 41% last year to 47% in the", "page": 33, "level": 2}}, {"headings_1": {"content": "produces (manufactures or a service). The ratio reliably indicates a country\u2019s ability to pay", "page": 33, "level": 2}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Total Debt(UGX Bn)", "metadata": {"headings": [{"headings_0": {"content": "Total Debt(UGX Bn)", "page": 33, "level": 4}}, {"headings_1": {"content": "A review of Uganda\u2019s Debt to GDP revealed a 6% increase from 41% last year to 47% in the", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "80 \n60", "metadata": {"headings": [{"headings_0": {"content": "Total Debt(UGX Bn)", "page": 33, "level": 4}}, {"headings_1": {"content": "A review of Uganda\u2019s Debt to GDP revealed a 6% increase from 41% last year to 47% in the", "page": 33, "level": 2}}, [{"headings_0": {"content": "Total Debt(UGX Bn)", "page": 33, "level": 4}}, {"headings_1": {"content": "A review of Uganda\u2019s Debt to GDP revealed a 6% increase from 41% last year to 47% in the", "page": 33, "level": 2}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "40 29.0 31.0 34.0 35.0", "metadata": {"headings": [{"headings_0": {"content": "40 29.0 31.0 34.0 35.0", "page": 33, "level": 4}}, {"headings_1": {"content": "Total Debt(UGX Bn)", "page": 33, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "20 \n-", "metadata": {"headings": [{"headings_0": {"content": "40 29.0 31.0 34.0 35.0", "page": 33, "level": 4}}, {"headings_1": {"content": "Total Debt(UGX Bn)", "page": 33, "level": 4}}, [{"headings_0": {"content": "40 29.0 31.0 34.0 35.0", "page": 33, "level": 4}}, {"headings_1": {"content": "Total Debt(UGX Bn)", "page": 33, "level": 4}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "GDP", "metadata": {"headings": [{"headings_0": {"content": "GDP", "page": 33, "level": 4}}, {"headings_1": {"content": "40 29.0 31.0 34.0 35.0", "page": 33, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "47.0 \nDebt to GDP Ratio 41.0", "metadata": {"headings": [{"headings_0": {"content": "GDP", "page": 33, "level": 4}}, {"headings_1": {"content": "40 29.0 31.0 34.0 35.0", "page": 33, "level": 4}}, [{"headings_0": {"content": "GDP", "page": 33, "level": 4}}, {"headings_1": {"content": "40 29.0 31.0 34.0 35.0", "page": 33, "level": 4}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "metadata": {"headings": [{"headings_0": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}, {"headings_1": {"content": "GDP", "page": 33, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "From the above, it can be seen that though Uganda\u2019s GDP has been increasing over the years since 2013/14, its debt position has also increased. The rate of increase of debt is higher than the rate of increment in the GDP levels, which creates a risk of reaching unsustainable levels in the future.", "metadata": {"headings": [{"headings_0": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}, {"headings_1": {"content": "GDP", "page": 33, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "program under National Development Plans I and II that were particularly focused on the energy (dams and power lines) and transport sectors. In addition, the need to expedite \n21 \ncommercial production of our oil resources has also necessitated the development of infrastructure which will aid the production process. \nIt was also indicated that the onset of the COVID-19 pandemic had led to a contraction in economic activity and shortfalls in domestic revenue collections while at the same time creating additional spending areas to mitigate the pandemic impact. To maintain debt at sustainable levels, Government had embarked on a fiscal consolidation strategy aimed at accelerating implementation of the Domestic Revenue Mobilisation Strategy and expenditure rationalisation. \nI advised the PSST to consider exploring ways of reducing dependence on debt and expediting the implementation of strategies to enhance revenue generation for the country and/or reducing/rationalising government expenditures.", "metadata": {"headings": [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}, [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}], [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}], [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Interest to Total revenue ratio", "metadata": {"headings": [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \nThis benchmark shows the proportion of the domestic revenue that goes into servicing domestic interest costs. Since donor grants are inherently subject to uncertainty, the interest cost of domestic debt is considered in relation to the domestically-raised component of the budget only. Government set the ceiling to be 12.5% in its debt strategy. The table 6 below shows the assessment of the benchmark over the years; \nTable 6: Total revenue ratio", "metadata": {"headings": [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}, [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}], [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}]], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Financial year", "Total domestic", "Total Interest - UGX", "% of Interest to", "Benchmark"], ["", "Revenue - UGX", null, "revenue", null], ["2020/21", "20,199,013,110,066", "3,118,535,556,062", "15.4", "< 12.5"], ["2019/20 17,453,981,414,553 2,475,531,497,733 14.2 < 12.5", null, null, null, null], ["2018/19", "17,128,743,726,614", "2,005,380,900,988", "11.71", "< 12.5"], ["2017/18 15,219,588,786,381 1,937,371,886,367 12.73 < 12.5", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "It has been established that the interest to revenue benchmark has been breached as evidenced above. Almost 15% of the revenue being collected is going into servicing interest payments. This is gradually reducing the funds available for funding other critical government expenditures, given that 25% goes to salaries and wages. \nManagement indicated that efforts were being made to reduce the interest to revenue ratio by taking steps to reduce the level of domestic borrowing a view to attaining the operational ceiling of 1% of GDP and also working to increase domestic revenues through the operationalization of the Domestic Revenue Mobilization Strategy (DRMS). The implementation of the DRMS had stalled in the last two years due to the pandemic-induced shocks. The DRMS aims to increase to tax to GDP ratio by 0.5 percentage points every year largely through the improvement of revenue administration. \nI advised the PS/ST to implement strategies of reducing the growth of interest expenditures at the same time increasing revenue mobilisation. \n", "metadata": {"headings": [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}, [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}], [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}], [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}]], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Low Tax to GDP ratio", "metadata": {"headings": [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Section 2.1 (i) Public Debt and other Financial Liabilities Management Framework for the FY2018/19 to FY2022/23 provides that the Government of Uganda shall work towards 22", "metadata": {"headings": [{"headings_0": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}, {"headings_1": {"content": "Jun 2016 Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021", "page": 33, "level": 4}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "raising its tax-to-GDP ratio to the Sub-Sahara Africa\u2019s (SSA) average of 15.1% as part of Uganda\u2019s Financing Strategy to limit on borrowing.", "metadata": {"headings": [{"headings_0": {"content": "raising its tax-to-GDP ratio to the Sub-Sahara Africa\u2019s (SSA) average of 15.1% as part of Uganda\u2019s Financing Strategy to limit on borrowing.", "page": 35, "level": 2}}, {"headings_1": {"content": "Management attributed the increased debt levels to Government\u2019s ambitious infrastructure", "page": 33, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "metadata": {"headings": [{"headings_0": {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "page": 35, "level": 2}}, {"headings_1": {"content": "raising its tax-to-GDP ratio to the Sub-Sahara Africa\u2019s (SSA) average of 15.1% as part of Uganda\u2019s Financing Strategy to limit on borrowing.", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "noted that from the start of the implementation of the framework in the FY2018/19, Uganda had made an improvement and currently stands at 13%; however, more strides have to be made to make it to 15% and more. Refer to the table 7 below; \nTable 7: Tax to GDP ratio", "metadata": {"headings": [{"headings_0": {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "page": 35, "level": 2}}, {"headings_1": {"content": "raising its tax-to-GDP ratio to the Sub-Sahara Africa\u2019s (SSA) average of 15.1% as part of Uganda\u2019s Financing Strategy to limit on borrowing.", "page": 35, "level": 2}}, [{"headings_0": {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "page": 35, "level": 2}}, {"headings_1": {"content": "raising its tax-to-GDP ratio to the Sub-Sahara Africa\u2019s (SSA) average of 15.1% as part of Uganda\u2019s Financing Strategy to limit on borrowing.", "page": 35, "level": 2}}]], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Financial year", "GDP at Current Prices", "TAX collections", "Tax/GDP"], ["", "(UGX) Billions", "(UGX) Billions", null], ["2020/21", "147,962", "18,594", "13%"], ["2019/20 139,689 16,042 11%", null, null, null], ["2018/19", "132,090", "16,146", "12%"]], "metadata": {"headings": [{"headings_0": {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "page": 35, "level": 2}}, {"headings_1": {"content": "raising its tax-to-GDP ratio to the Sub-Sahara Africa\u2019s (SSA) average of 15.1% as part of Uganda\u2019s Financing Strategy to limit on borrowing.", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "The continued failure to collect sufficient revenue will imply more borrowing and creates a risk that the Country may not achieve the World Bank Sustainable Development Goals by 2030.", "metadata": {"headings": [{"headings_0": {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "page": 35, "level": 2}}, {"headings_1": {"content": "raising its tax-to-GDP ratio to the Sub-Sahara Africa\u2019s (SSA) average of 15.1% as part of Uganda\u2019s Financing Strategy to limit on borrowing.", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Management indicated that the Ministry\u2019s tax expenditure analysis revealed that government was losing up to 1 to 2 percentage points of GDP per year, besides the fact that Government of Uganda informal economy is close to 50% of GDP. In addition, a VAT gap analysis carried out discovered a 40% compliance gap. The Ministry is implementing tax administration measures as part of the measures within the Domestic revenue mobilization strategy to improve tax to GDP ratio that include Automation of URA revenue collection systems through EFRIS, Digital Tax Stamps, Enhancement of ICT infrastructure, Installation of scanners at all customers border entry points, Improved Tax payer education, Implementation of a project to improve record-keeping by SMEs for improving compliance. \nManagement through URA also committed to ensuring increased tax compliance. \nI advised the PSST to formulate policies that will further enhance domestic revenue mobilization. In the meantime, government should consider limiting its expenditure to within the limits of sustainable financing.", "metadata": {"headings": [{"headings_0": {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "page": 35, "level": 2}}, {"headings_1": {"content": "raising its tax-to-GDP ratio to the Sub-Sahara Africa\u2019s (SSA) average of 15.1% as part of Uganda\u2019s Financing Strategy to limit on borrowing.", "page": 35, "level": 2}}, [{"headings_0": {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "page": 35, "level": 2}}, {"headings_1": {"content": "raising its tax-to-GDP ratio to the Sub-Sahara Africa\u2019s (SSA) average of 15.1% as part of Uganda\u2019s Financing Strategy to limit on borrowing.", "page": 35, "level": 2}}], [{"headings_0": {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "page": 35, "level": 2}}, {"headings_1": {"content": "raising its tax-to-GDP ratio to the Sub-Sahara Africa\u2019s (SSA) average of 15.1% as part of Uganda\u2019s Financing Strategy to limit on borrowing.", "page": 35, "level": 2}}]], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 35, "level": 2}}, {"headings_1": {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Continued securing of High cost Temporary advance from Bank of Uganda \nSection 36 (3) of the PFMA 2015, stipulates that the Minister of Finance may raise a loan by issuing Government bills, bonds or stock or using any other method the Minister may deem expedient, including a fluctuating overdraft. \nMinistry of Finance, Planning and Economic Development requested for a temporary advance of UGX.2.1 Trillion from Bank of Uganda in line with the Public finance Management Act, 2015. The advance was granted on 1 st October 2020, the Bank of Uganda granted the request based on an average interest rate of the 272 day Treasury bill rate of 9.999%. Government paid an amount of UGX.98,770,218,774 as interest for the temporary advance due to delayed pay back. \n23 \nThe Accounting Officer indicated that the Ministry had embarked on negotiation with the central bank to adjust the interest rate to a fairer benchmark, though this still has to be in line with the Bank of Uganda Act which stipulates use of a market rate. \nI await the outcome of the negotiations.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 35, "level": 2}}, {"headings_1": {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "page": 35, "level": 2}}, [{"headings_0": {"content": "c)", "page": 35, "level": 2}}, {"headings_1": {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "page": 35, "level": 2}}], [{"headings_0": {"content": "c)", "page": 35, "level": 2}}, {"headings_1": {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "page": 35, "level": 2}}], [{"headings_0": {"content": "c)", "page": 35, "level": 2}}, {"headings_1": {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "page": 35, "level": 2}}], [{"headings_0": {"content": "c)", "page": 35, "level": 2}}, {"headings_1": {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "page": 35, "level": 2}}], [{"headings_0": {"content": "c)", "page": 35, "level": 2}}, {"headings_1": {"content": "Audit reviewed the Country\u2019s tax collections and its Gross Domestic Product (GDP) and", "page": 35, "level": 2}}]], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 36, "level": 2}}, {"headings_1": {"content": "c)", "page": 35, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Absence of Policy to manage Interest rate risk \nA Policy Framework serves as the guiding policy document for institutional development. The Policy Framework translates goals and objectives into attainable targets with outreaching impacts. Audit noted that the Treasury did not have a policy to manage interest rate risk. Without a Policy, there are no streamlined and institutionalized interventions that foster proper safe guards of public resources. \nIt was noted that the country continues to engage in the acquisition of debt with floating", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 36, "level": 2}}, {"headings_1": {"content": "c)", "page": 35, "level": 2}}, [{"headings_0": {"content": "d)", "page": 36, "level": 2}}, {"headings_1": {"content": "c)", "page": 35, "level": 2}}], [{"headings_0": {"content": "d)", "page": 36, "level": 2}}, {"headings_1": {"content": "c)", "page": 35, "level": 2}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "interest rates from Bilateral countries and Commercial Banks that use the \u2018Libor\u2019 and", "metadata": {"headings": [{"headings_0": {"content": "interest rates from Bilateral countries and Commercial Banks that use the \u2018Libor\u2019 and", "page": 36, "level": 2}}, {"headings_1": {"content": "d)", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\u2018Eurobor\u2019 interest rates and thus the need for safeguards to be imposed. \nIt was further noted that the Government debt management policy on external debt does", "metadata": {"headings": [{"headings_0": {"content": "interest rates from Bilateral countries and Commercial Banks that use the \u2018Libor\u2019 and", "page": 36, "level": 2}}, {"headings_1": {"content": "d)", "page": 36, "level": 2}}, [{"headings_0": {"content": "interest rates from Bilateral countries and Commercial Banks that use the \u2018Libor\u2019 and", "page": 36, "level": 2}}, {"headings_1": {"content": "d)", "page": 36, "level": 2}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "not give sufficient guidance on the use of instruments such as \u2018SWAPs\u2019 in risk management.", "metadata": {"headings": [{"headings_0": {"content": "not give sufficient guidance on the use of instruments such as \u2018SWAPs\u2019 in risk management.", "page": 36, "level": 2}}, {"headings_1": {"content": "interest rates from Bilateral countries and Commercial Banks that use the \u2018Libor\u2019 and", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "As a result, most products are market-driven which is exposing Government further to new risks. \nI noted that Government entered into a SWAP arrangement with two commercial banks towards the repayment a loan. A review of interest movements on the LIBOR revealed that Government has since made a financial loss of UGX.65,627,696,205 and has not yet benefited from the SWAP agreements with the two banks.", "metadata": {"headings": [{"headings_0": {"content": "not give sufficient guidance on the use of instruments such as \u2018SWAPs\u2019 in risk management.", "page": 36, "level": 2}}, {"headings_1": {"content": "interest rates from Bilateral countries and Commercial Banks that use the \u2018Libor\u2019 and", "page": 36, "level": 2}}, [{"headings_0": {"content": "not give sufficient guidance on the use of instruments such as \u2018SWAPs\u2019 in risk management.", "page": 36, "level": 2}}, {"headings_1": {"content": "interest rates from Bilateral countries and Commercial Banks that use the \u2018Libor\u2019 and", "page": 36, "level": 2}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "The Accounting Officer responded that the conclusion of the 15-year Interest Rate Swap transaction in June 2016 was a risk mitigating action against possible increases in US$ LIBOR which was made on the basis of historical US$ LIBOR rates. It could not take into account the ramifications of the CoVID-19 pandemic and the associated interventionist changes in US Monetary policy; as they were not evident in 2016. Current Indications are that restoration of market based interest rates will occur in the near future and hence pointing to the necessity to keep the SWAP in place as insurance against likely future interest rate increases. Government is currently undertaking a midterm review of the Public Debt Management Framework (PDMF) 2018. The proposed measure will therefore be considered and appropriate policy actions will be instituted for the remaining period of the framework and the longer term. \nI advised management is to develop a policy on management of interest rate risk to minimise the exposure. \ne) Failed on-lending scheme \nGovernment of Uganda has over the years, secured funds for on-lending to various ministries, departments and agencies to undertake various projects. Whereas MDAs signed", "metadata": {"headings": [{"headings_0": {"content": "not give sufficient guidance on the use of instruments such as \u2018SWAPs\u2019 in risk management.", "page": 36, "level": 2}}, {"headings_1": {"content": "interest rates from Bilateral countries and Commercial Banks that use the \u2018Libor\u2019 and", "page": 36, "level": 2}}, [{"headings_0": {"content": "not give sufficient guidance on the use of instruments such as \u2018SWAPs\u2019 in risk management.", "page": 36, "level": 2}}, {"headings_1": {"content": "interest rates from Bilateral countries and Commercial Banks that use the \u2018Libor\u2019 and", "page": 36, "level": 2}}], [{"headings_0": {"content": "not give sufficient guidance on the use of instruments such as \u2018SWAPs\u2019 in risk management.", "page": 36, "level": 2}}, {"headings_1": {"content": "interest rates from Bilateral countries and Commercial Banks that use the \u2018Libor\u2019 and", "page": 36, "level": 2}}], [{"headings_0": {"content": "not give sufficient guidance on the use of instruments such as \u2018SWAPs\u2019 in risk management.", "page": 36, "level": 2}}, {"headings_1": {"content": "interest rates from Bilateral countries and Commercial Banks that use the \u2018Libor\u2019 and", "page": 36, "level": 2}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "the on-lent loan agreements, there was an inability by some of the MDA\u2019s to actually re-pay", "metadata": {"headings": [{"headings_0": {"content": "the on-lent loan agreements, there was an inability by some of the MDA\u2019s to actually re-pay", "page": 36, "level": 2}}, {"headings_1": {"content": "not give sufficient guidance on the use of instruments such as \u2018SWAPs\u2019 in risk management.", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "metadata": {"headings": [{"headings_0": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}, {"headings_1": {"content": "the on-lent loan agreements, there was an inability by some of the MDA\u2019s to actually re-pay", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "found to be compliant with the repayment of the loans. \n24 \nIt was further noted that; \n", "metadata": {"headings": [{"headings_0": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}, {"headings_1": {"content": "the on-lent loan agreements, there was an inability by some of the MDA\u2019s to actually re-pay", "page": 36, "level": 2}}, [{"headings_0": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}, {"headings_1": {"content": "the on-lent loan agreements, there was an inability by some of the MDA\u2019s to actually re-pay", "page": 36, "level": 2}}], [{"headings_0": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}, {"headings_1": {"content": "the on-lent loan agreements, there was an inability by some of the MDA\u2019s to actually re-pay", "page": 36, "level": 2}}], [{"headings_0": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}, {"headings_1": {"content": "the on-lent loan agreements, there was an inability by some of the MDA\u2019s to actually re-pay", "page": 36, "level": 2}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- There were no criteria in place to assess which MDAs to lend to.\n- There was no record of assessment/ feasibility studies undertaken to establish whether the choice of on-lent financing was the best modality to finance the infrastructure projects.\n- I noted that Government used non-concessional loans for on-lending, which attracted higher interest rates and shorter grace periods for the loan repayments as compared to the concessional loans which made it very costly. Some MDAs have had challenges with absorption and thus repayment.", "metadata": {"headings": [{"headings_0": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}, {"headings_1": {"content": "the on-lent loan agreements, there was an inability by some of the MDA\u2019s to actually re-pay", "page": 36, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Without a clear policy in place, the above shortcomings will continue to occur. This is causing a strain on government as funds are diverted to pay the loan obligations. \nThe Accounting Officer noted the observation and indicated that some of the beneficiary agencies that were not servicing the loans were taking various steps to have the issues resolved including seeking cancellations, write off loans by Government, and conversion of loan into equity among others. \nGovernment should develop a clear on-lending policy if it continues to use the above option as a channel for funding projects.", "metadata": {"headings": [{"headings_0": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}, {"headings_1": {"content": "the on-lent loan agreements, there was an inability by some of the MDA\u2019s to actually re-pay", "page": 36, "level": 2}}, [{"headings_0": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}, {"headings_1": {"content": "the on-lent loan agreements, there was an inability by some of the MDA\u2019s to actually re-pay", "page": 36, "level": 2}}], [{"headings_0": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}, {"headings_1": {"content": "the on-lent loan agreements, there was an inability by some of the MDA\u2019s to actually re-pay", "page": 36, "level": 2}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.1.6.", "metadata": {"headings": [{"headings_0": {"content": "2.1.6.", "page": 37, "level": 2}}, {"headings_1": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Management of ICT in government \na) Failure to rationalize IT investments \nAudit observed that there is massive duplication of IT systems and projects by the different MDAs attributable to implementation of IT initiatives in silos by the different MDAs. This has the effect of resulting into wastage of resources. \nThe isolated implementation of ICT initiatives also has the effect of compromising the standard of ICT infrastructure used by Government, which has the effect of compromising service delivery and wasteful expenditure on ICT systems that are not to be used. \nAudit noted that several MDAs have procured several systems with the same functionality, established data centers, server rooms and disaster recovery sites to which the government has spent billions of shillings and the same continue claiming an annual maintenance fee. The major challenges, however, are that due to rapid technological changes, the investments require frequent upgrade infrastructure. \nAudit noted that whereas the ICT strategy gives guidelines on the budgeting and acquisition of ICT systems including the involvement of the Ministry of ICT and NITA in ensuring standardization of systems and prevention of duplication of government systems, the continued individual actions by some MDAs has resulted in uncoordinated budgets and procurements of systems. \nIt is important to standardize, streamline and harmonize the budgeting, acquisition, deployment and disposal of IT services in Government to eliminate duplication; enhance information sharing and interoperability of e-government applications. \n25 \nManagement explained that rationalization of IT investments has been an ongoing activity spearheaded by NITAU. This activity resulted in a report which is still under discussion. Despite the desire by NITAU to rationalize IT investments, it is true that some Government Ministries, Departments and other Agencies have continued to procure own systems and Infrastructure. However, with the ongoing discussion, it is expected that rationalization of", "metadata": {"headings": [{"headings_0": {"content": "2.1.6.", "page": 37, "level": 2}}, {"headings_1": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}, [{"headings_0": {"content": "2.1.6.", "page": 37, "level": 2}}, {"headings_1": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}], [{"headings_0": {"content": "2.1.6.", "page": 37, "level": 2}}, {"headings_1": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}], [{"headings_0": {"content": "2.1.6.", "page": 37, "level": 2}}, {"headings_1": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}], [{"headings_0": {"content": "2.1.6.", "page": 37, "level": 2}}, {"headings_1": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}], [{"headings_0": {"content": "2.1.6.", "page": 37, "level": 2}}, {"headings_1": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}], [{"headings_0": {"content": "2.1.6.", "page": 37, "level": 2}}, {"headings_1": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}], [{"headings_0": {"content": "2.1.6.", "page": 37, "level": 2}}, {"headings_1": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}], [{"headings_0": {"content": "2.1.6.", "page": 37, "level": 2}}, {"headings_1": {"content": "the on-lent loans. It was oserved that only Four(4) out of the Thirteen(13) MDA\u2019s were", "page": 36, "level": 2}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "government\u2019s investments in IT systems will be achieved.", "metadata": {"headings": [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I advised Government to expedite the ongoing rationalization and also streamline the budgeting and procurement of different ICT systems through seeking concurrence of the Ministry responsible for ICT and NITAU before funds for system acquisition are included in the budgets of MDAs. \nb) Weaknesses in management of recoveries arising out of anti-corruption cases \nSection 10(4) of the Anti-corruption Act, provides that in addition to any other penalty imposed upon conviction on a person order that person to make good the loss occasioned to the property; and the value of the property or damage to the property shall constitute a civil debt from the person to the Government or public body concerned and shall be recoverable from that person. \nA review of decisions from the Anti-corruption Division of the High Court revealed that on several instances, the court has made orders as to refund of proceeds of corrupt practices by persons convicted. The following were observed; \n", "metadata": {"headings": [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}, [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}], [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}], [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}], [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}]], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- A sample of the cases reviewed revealed that a total of UGX.24,734,116,888 is outstanding as a result of decisions of the courts for refund of proceeds of corrupt practices but these are not provided for in the consolidated accounts as receivable.", "metadata": {"headings": [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- In my 2019/20 report for the DPP, I also observed that a total of UGX.18,940,206,109 remained uncollected in spite of the setup of a department within the Office of the DPP responsible for enforcing the recovery of compensation orders.", "metadata": {"headings": [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- The gaps in the collection were partly attributed to the lack of a clear mandate to the DPP, especially in so far as recoveries of compensation would require civil processes which are outside the mandate of the criminal mandate of the Office of the DPP.", "metadata": {"headings": [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Whereas the mandate of recovery would be a reserve of the Attorney General who is vested with the mandate to litigate civil matters, it was noted that the ODDP has in place a unit for recovery of funds arising out of prosecutions in DPP while IGG also has another.", "metadata": {"headings": [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \nFailure to enforce the recovery of court orders, denies government the funds that should have been generated and undermine the objective of recovering losses incurred by the government due to corrupt practices. \nIt is therefore important that the Government comes up with a regulatory framework that addresses the inadequate legislation on recovery of proceeds of crime, provide for: civil asset recovery, detailed procedures in conviction based recovery, asset management and \n26 \ndisposal, recovery of consequential benefits, and how to apply the recovered proceeds, among others. \nThe Accounting Officer responded that the Ministry had initiated consultations with the Office of DPP, IGG and Attorney General for establishment of comprehensive procedures for recovery of proceeds of crime, provide for civil asset recovery, provide for detailed guidelines in conviction based recovery, provide for asset management and disposal, recovery of consequential benefits including application of the recovered proceeds. \nI await the outcome of the consultations.", "metadata": {"headings": [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}, [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}], [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}], [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}], [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}], [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}], [{"headings_0": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, {"headings_1": {"content": "2.1.6.", "page": 37, "level": 2}}]], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.1.7.", "metadata": {"headings": [{"headings_0": {"content": "2.1.7.", "page": 39, "level": 2}}, {"headings_1": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Audit of public investments \na) Failure to Appraise Projects before funding - UGX.643,434Bn \nSection 3.18 of the Development Committee Guidelines provides that assessment of the project viability shall be measured by the following key indicators including: The Financial Cost Benefit Ratio (CBR), the financial Net Present Value (NPV) and the financial Internal Rate of Return (IRR). \nThe guide further requires that all new Projects requiring funding should undergo four levels of approvals before they can be admitted into the Public Investment Plan (PIP). The four levels include; preparing a project concept in line with NDP (II), preparing a Project Profile demonstrating Key results, undertaking a prefeasibility study and undertaking feasibility study. \nReview of the Public Investment Plan for the year ended 30 th /06/2021, revealed that out of a sample of 371 projects, 245 projects (66%) with total Project values of UGX.643,434 Bn did not have feasibility studies undertaken. \nFailure to conduct feasibility studies may lead to the projects failing to achieve the desired project output, duplication or conflicting Government interventions thus causing wasteful expenditure. \nManagement committed that going forward all projects will be appraised before inclusion in the PIP. In addition, the DC guidelines were being revised to take into consideration other exceptions, such as social projects, IT solutions among others. \nI await the outcome of the commitment.", "metadata": {"headings": [{"headings_0": {"content": "2.1.7.", "page": 39, "level": 2}}, {"headings_1": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}, [{"headings_0": {"content": "2.1.7.", "page": 39, "level": 2}}, {"headings_1": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}], [{"headings_0": {"content": "2.1.7.", "page": 39, "level": 2}}, {"headings_1": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}], [{"headings_0": {"content": "2.1.7.", "page": 39, "level": 2}}, {"headings_1": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}], [{"headings_0": {"content": "2.1.7.", "page": 39, "level": 2}}, {"headings_1": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}], [{"headings_0": {"content": "2.1.7.", "page": 39, "level": 2}}, {"headings_1": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}], [{"headings_0": {"content": "2.1.7.", "page": 39, "level": 2}}, {"headings_1": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}], [{"headings_0": {"content": "2.1.7.", "page": 39, "level": 2}}, {"headings_1": {"content": "government\u2019s investments in IT systems will be achieved.", "page": 38, "level": 2}}]], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "b) Non-compliance with the 70% Capital Threshold", "metadata": {"headings": [{"headings_0": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}, {"headings_1": {"content": "2.1.7.", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Section 2.2: Scope and Institutional arrangements of the Development Committee guidelines requires that Public investments admissible into the PIP shall be limited to public spending to acquire or establish physical assets necessary to facilitate production and delivery of economic, social and administrative services. Interventions that can be undertaken in the recurrent budget shall not be accommodated in the PIP. In this regard, for a project to be admitted into the PIP, its capital component shall account for at least 70% of the total project cost. It further states that interventions that can be undertaken in the recurrent budget shall not be accommodated in the PIP. \n27 \nAudit reviewed the Public Investment Plan for the year ending 30 th June 2021 and noted that 125 projects in the PIP with total budgets of UGX.4,410Bn did not meet the requirement of 70% capital intervention. The aggregate project expenditure on administrative functions was 75% while the aggregate capital expenditure requirements were only 25% of the entire total budget. I noted that some projects had 100% administrative expenditure. Refer to the table 8 below; \nTable 8 : Noncompliance with the 70% capital threshold", "metadata": {"headings": [{"headings_0": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}, {"headings_1": {"content": "2.1.7.", "page": 39, "level": 2}}, [{"headings_0": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}, {"headings_1": {"content": "2.1.7.", "page": 39, "level": 2}}], [{"headings_0": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}, {"headings_1": {"content": "2.1.7.", "page": 39, "level": 2}}], [{"headings_0": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}, {"headings_1": {"content": "2.1.7.", "page": 39, "level": 2}}]], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["No. of projects", "Total Budget -", "Capital", "Administrative", "% of"], ["", "UGX", "Expenditure - UGX", "expenditure - UGX", "administrative"], [null, "", null, null, "expenditure"], ["125", "4,410,809,884", "1,087,332,424", "3,323,477,460", "75%"]], "metadata": {"headings": [{"headings_0": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}, {"headings_1": {"content": "2.1.7.", "page": 39, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "If this remains unchecked by the development committee, the government runs a risk of spending project funds on recurrent expenditure and thus failing to meet the targets set in", "metadata": {"headings": [{"headings_0": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}, {"headings_1": {"content": "2.1.7.", "page": 39, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "the National Development Plan III.", "metadata": {"headings": [{"headings_0": {"content": "the National Development Plan III.", "page": 40, "level": 2}}, {"headings_1": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "In addition, it was noted that the Development Committee does not consider software and intellectual properties as assets. This implies that any innovations in the ICT sector will continue to be unfunded, despite their potential to generative substantial returns. \nManagement explained that Section 2.2 applies to new projects to be admitted into the PIP and the budget. This requirement is fully adhered to by the DC but as projects continue into execution, recurrent costs can go higher, depending on the requirements between OPEX and CAPEX. The current DC guidelines are currently under review to provide for among others social projects, Grants, software investments and intangible assets, among others. \nI advised the PS/ST to review the guidelines taking into account the project lifecycle and classification of assets to include intangible assets. \nc) Overstay of projects in the PIP - UGX.39,011Bn \nThe Public Investment Management Reform Strategy provides that projects are supposed to be delivered on budget and on time in order to achieve the desired goals and objectives. \nAudit observed that in the sample of 371 projects, 342 projects (92.2%) with budgets totalling to UGX.39,011Bn had gone past their planned exit periods, that date as far back as the FY2010/11, with some projects having been extended for more than 12 years. Audit noted that the projects continued to receive DC approval for continued stay on the PIP It was noted that only 40% of the projects in the Public Investment Plan (PIP) were still within their expected time period. \nThis was attributed to lack of adequate planning and readiness, delays in procurements, late acquisition of right of way, poor contract management and inadequate capacity to implement and evaluate ongoing projects, and unauthorized change in the scope, among others. \n28 \nThis has caused delays in the completion of key projects, cost overruns and high commitment fees on foreign debt on account of low absorption and failure to complete projects on time.", "metadata": {"headings": [{"headings_0": {"content": "the National Development Plan III.", "page": 40, "level": 2}}, {"headings_1": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}, [{"headings_0": {"content": "the National Development Plan III.", "page": 40, "level": 2}}, {"headings_1": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}], [{"headings_0": {"content": "the National Development Plan III.", "page": 40, "level": 2}}, {"headings_1": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}], [{"headings_0": {"content": "the National Development Plan III.", "page": 40, "level": 2}}, {"headings_1": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}], [{"headings_0": {"content": "the National Development Plan III.", "page": 40, "level": 2}}, {"headings_1": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}], [{"headings_0": {"content": "the National Development Plan III.", "page": 40, "level": 2}}, {"headings_1": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}], [{"headings_0": {"content": "the National Development Plan III.", "page": 40, "level": 2}}, {"headings_1": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}], [{"headings_0": {"content": "the National Development Plan III.", "page": 40, "level": 2}}, {"headings_1": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}], [{"headings_0": {"content": "the National Development Plan III.", "page": 40, "level": 2}}, {"headings_1": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}]], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Management attributed the overstay to implementation challenges which often lead to extensions in the PIP. Management also informed me that the Ministry had now adopted the resolution not to admit any project into the PIP and budget before completion of all required feasibility studies and ensuring that challenges that often lead to project extensions such as delays in acquisition of right of way, Environmental and Social impact assessment, among others are fulfilled before project commencement. In addition, the Ministry\u2019s leadership had directed that all old projects which continue to face implementation challenges either be cancelled and or renegotiated with the respective funders. \nI advised the PS/ST to devise a mechanism to improve the efficiency with which projects are implemented by ensuring that the causes identified above are addressed. \nd) Under absorption of funds by projects \nAccording to the approved Budget estimates of the FY2020/21, the Resource Envelope of Financial year 2020/21 approved by Parliament totals UGX.45,493.7Bn of which External Financing consists of Project Support of UGX.9,515.3Bn and General Budget Support", "metadata": {"headings": [{"headings_0": {"content": "the National Development Plan III.", "page": 40, "level": 2}}, {"headings_1": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}, [{"headings_0": {"content": "the National Development Plan III.", "page": 40, "level": 2}}, {"headings_1": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}], [{"headings_0": {"content": "the National Development Plan III.", "page": 40, "level": 2}}, {"headings_1": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}], [{"headings_0": {"content": "the National Development Plan III.", "page": 40, "level": 2}}, {"headings_1": {"content": "b) Non-compliance with the 70% Capital Threshold", "page": 39, "level": 2}}]], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "UGX.2,906.7Bn.", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,906.7Bn.", "page": 41, "level": 2}}, {"headings_1": {"content": "the National Development Plan III.", "page": 40, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Audit obtained and reviewed cash inflows and expenditures of externally funded projects and noted poor absorption/performance of externally funded projects. Out of UGX.9,515.3Bn that was appropriated by Parliament, only UGX.4,516.5Bn (47%) was released. Relatedly, absorption of externally funded projects further declined in the year under audit. Out of the UGX.4,516.5Bn Disbursed for donor-funded projects, only UGX.2,937Bn was spent, representing 65.0% as compared to the 71% observed in the FY2019/20. The table 9 refers to; \nTable 9: Absorption of fund", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,906.7Bn.", "page": 41, "level": 2}}, {"headings_1": {"content": "the National Development Plan III.", "page": 40, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["External", "Release", "Expenditure", "Release", "Expenditure", "%of funds", "%of funds"], ["financing", "(UGX) Bn", "(UGX)Bn", "Variance", "Variance", "not", "not"], ["Budget", null, null, "(UGX) Bn", "(UGX) Bn", "released", "Absorbed"], ["(UGX)Bn", null, null, null, null, "(UGX) Bn", "(UGX) Bn"], ["9,515.30", "4,516.50", "2,937", "4,998.80", "1,579.50", "53%", "35%"]], "metadata": {"headings": [{"headings_0": {"content": "UGX.2,906.7Bn.", "page": 41, "level": 2}}, {"headings_1": {"content": "the National Development Plan III.", "page": 40, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "The under absorption of externally funded projects in the FY2020/21 was mainly due to the following; \n", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,906.7Bn.", "page": 41, "level": 2}}, {"headings_1": {"content": "the National Development Plan III.", "page": 40, "level": 2}}, [{"headings_0": {"content": "UGX.2,906.7Bn.", "page": 41, "level": 2}}, {"headings_1": {"content": "the National Development Plan III.", "page": 40, "level": 2}}]], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Implementation of unready projects, unrealistic conditions precedent to disbursements of funds which constrains decision making during project execution;\n- Covid-19 restrictions that affected implementation of projects\n- Delayed land acquisition;\n- Failure to quantify counterpart funding requirements at the time of project appraisal", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,906.7Bn.", "page": 41, "level": 2}}, {"headings_1": {"content": "the National Development Plan III.", "page": 40, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "and;", "metadata": {"headings": [{"headings_0": {"content": "and;", "page": 41, "level": 2}}, {"headings_1": {"content": "UGX.2,906.7Bn.", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "and;", "page": 41, "level": 2}}, {"headings_1": {"content": "UGX.2,906.7Bn.", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Cumbersome procurement processes as well as failure to undertake a comprehensive appraisal of projects.", "metadata": {"headings": [{"headings_0": {"content": "and;", "page": 41, "level": 2}}, {"headings_1": {"content": "UGX.2,906.7Bn.", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Continued underutilization of external financing may lead to an increase in commitment charges and disadvantage other projects that could have utilized those resources efficiently. 29 \nManagement explained that a number of measures have been introduced to improve project absorption as follows;", "metadata": {"headings": [{"headings_0": {"content": "and;", "page": 41, "level": 2}}, {"headings_1": {"content": "UGX.2,906.7Bn.", "page": 41, "level": 2}}, [{"headings_0": {"content": "and;", "page": 41, "level": 2}}, {"headings_1": {"content": "UGX.2,906.7Bn.", "page": 41, "level": 2}}]], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 42, "level": 2}}, {"headings_1": {"content": "and;", "page": 41, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "All projects to have feasibility studies before commencement and entry into the PIP,", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 42, "level": 2}}, {"headings_1": {"content": "and;", "page": 41, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "ii)", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 42, "level": 2}}, {"headings_1": {"content": "i)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Only sign loan agreements when conditions precedent have been fulfilled.", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 42, "level": 2}}, {"headings_1": {"content": "i)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iii)", "metadata": {"headings": [{"headings_0": {"content": "iii)", "page": 42, "level": 2}}, {"headings_1": {"content": "ii)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "All readiness conditions including acquisition of right of way, availability of adequate financing etc. as stipulated in the Project Selection criteria should be met before admission into the PIP and budget,", "metadata": {"headings": [{"headings_0": {"content": "iii)", "page": 42, "level": 2}}, {"headings_1": {"content": "ii)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iv)", "metadata": {"headings": [{"headings_0": {"content": "iv)", "page": 42, "level": 2}}, {"headings_1": {"content": "iii)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Enforce and enhance contract management through adhering to procurement regulations and training of contract managers.", "metadata": {"headings": [{"headings_0": {"content": "iv)", "page": 42, "level": 2}}, {"headings_1": {"content": "iii)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "v)", "metadata": {"headings": [{"headings_0": {"content": "v)", "page": 42, "level": 2}}, {"headings_1": {"content": "iv)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "A project management module in the Integrated Bank of Projects has been developed that will flag delay in a milestone and remind project managers on the required steps to facilitate expenditure.", "metadata": {"headings": [{"headings_0": {"content": "v)", "page": 42, "level": 2}}, {"headings_1": {"content": "iv)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "vi)", "metadata": {"headings": [{"headings_0": {"content": "vi)", "page": 42, "level": 2}}, {"headings_1": {"content": "v)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The Ministry is encouraging that Project management and implementation is undertaken by certified Project Management Professionals (PMP) who have the right skills, professionals and belong to a body that updates management knowledge. In this way project managers will be charged for underperformance which leads to low absorption.", "metadata": {"headings": [{"headings_0": {"content": "vi)", "page": 42, "level": 2}}, {"headings_1": {"content": "v)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "vii)", "metadata": {"headings": [{"headings_0": {"content": "vii)", "page": 42, "level": 2}}, {"headings_1": {"content": "vi)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Training of staff involved in loan and contract negotiations, \nviii) \nUndertake continuous training of staff in project appraisal, selection, execution, and ex-post evaluation,", "metadata": {"headings": [{"headings_0": {"content": "vii)", "page": 42, "level": 2}}, {"headings_1": {"content": "vi)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "ix)", "metadata": {"headings": [{"headings_0": {"content": "ix)", "page": 42, "level": 2}}, {"headings_1": {"content": "vii)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Establish a Project Preparation Fund to support preparation of feasibility studies and provide resources for preliminary activities.", "metadata": {"headings": [{"headings_0": {"content": "ix)", "page": 42, "level": 2}}, {"headings_1": {"content": "vii)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "x)", "metadata": {"headings": [{"headings_0": {"content": "x)", "page": 42, "level": 2}}, {"headings_1": {"content": "ix)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Enforce the use of the Integrated Bank of Projects (IBP) for submission, preparation, execution and ex-post evaluation of projects,", "metadata": {"headings": [{"headings_0": {"content": "x)", "page": 42, "level": 2}}, {"headings_1": {"content": "ix)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "xi)", "metadata": {"headings": [{"headings_0": {"content": "xi)", "page": 42, "level": 2}}, {"headings_1": {"content": "x)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Adjusting to alternative strategies and approaches for project execution in light of Covid -19 restrictions and protocols e.g. virtual platforms, shifts for workers, embracing mass vaccination among others,", "metadata": {"headings": [{"headings_0": {"content": "xi)", "page": 42, "level": 2}}, {"headings_1": {"content": "x)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "xii)", "metadata": {"headings": [{"headings_0": {"content": "xii)", "page": 42, "level": 2}}, {"headings_1": {"content": "xi)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Fast track approval of the revised PPDA regulations, train staff on timely initiation of procurement processes and execution of contracts, \nxiii) Applying sanctions and rewards to efficient and inefficient Accounting Officers, respectively. \nI await the outcome of the above measures.", "metadata": {"headings": [{"headings_0": {"content": "xii)", "page": 42, "level": 2}}, {"headings_1": {"content": "xi)", "page": 42, "level": 2}}, [{"headings_0": {"content": "xii)", "page": 42, "level": 2}}, {"headings_1": {"content": "xi)", "page": 42, "level": 2}}]], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.1.8.", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.", "page": 42, "level": 2}}, {"headings_1": {"content": "xii)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Continued expenditure off the IFMS \u2013 UGX. 695,372,792,876 \nThe government of Uganda introduced the IFMS with a core objective of ensuring accurate, reliable and complete financial information for Government Ministries, Departments, Agencies and Local Authorities as well as an increase in the transparency of public spending. \nFrom a sample of ministries, it was observed that several entities which are already on the IFMS system, continue to send huge block figures outside the system after charging expenditure codes on the system; however, the ultimate expenditure cannot be restricted to what was charged. It was also noted that a number of entities post these funds to commercial bank accounts a practice that was stopped many years back. \n30 \nIt was also noted that a number of projects run by the various Ministries, departments and agencies are all spending off the IFMS. Although some of the bank accounts are held at Bank of Uganda, there are challenges of monitoring expenditure. \nManagement explained that whereas a significant amount of projects and subventions have been set up on IFMS either directly through being converted into Votes, the remaining subventions and Institutions are undergoing rationalization which will reduce the number of agencies off the IFMS. As explained, GoU is also undertaking a re-implementation of the IFMS which will have all projects aligned to departments under the parent Ministry. \nThe Ministry was to progressively set up the remaining agencies and stations as the exercise is ongoing coupled with resource availability to finance the IFMS rollout. \nI advised the PS/ST to ensure that all government expenditure is made on the IFMS and also provide a road map to ensure integration of all projects onto the IFMS. \nOther Information \nThe Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant General, and other supplementary information. The other information does not include", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.", "page": 42, "level": 2}}, {"headings_1": {"content": "xii)", "page": 42, "level": 2}}, [{"headings_0": {"content": "2.1.8.", "page": 42, "level": 2}}, {"headings_1": {"content": "xii)", "page": 42, "level": 2}}], [{"headings_0": {"content": "2.1.8.", "page": 42, "level": 2}}, {"headings_1": {"content": "xii)", "page": 42, "level": 2}}], [{"headings_0": {"content": "2.1.8.", "page": 42, "level": 2}}, {"headings_1": {"content": "xii)", "page": 42, "level": 2}}], [{"headings_0": {"content": "2.1.8.", "page": 42, "level": 2}}, {"headings_1": {"content": "xii)", "page": 42, "level": 2}}], [{"headings_0": {"content": "2.1.8.", "page": 42, "level": 2}}, {"headings_1": {"content": "xii)", "page": 42, "level": 2}}], [{"headings_0": {"content": "2.1.8.", "page": 42, "level": 2}}, {"headings_1": {"content": "xii)", "page": 42, "level": 2}}], [{"headings_0": {"content": "2.1.8.", "page": 42, "level": 2}}, {"headings_1": {"content": "xii)", "page": 42, "level": 2}}], [{"headings_0": {"content": "2.1.8.", "page": 42, "level": 2}}, {"headings_1": {"content": "xii)", "page": 42, "level": 2}}], [{"headings_0": {"content": "2.1.8.", "page": 42, "level": 2}}, {"headings_1": {"content": "xii)", "page": 42, "level": 2}}]], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "the financial statements and my auditors\u2019 report thereon.", "metadata": {"headings": [{"headings_0": {"content": "the financial statements and my auditors\u2019 report thereon.", "page": 43, "level": 2}}, {"headings_1": {"content": "2.1.8.", "page": 42, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "the financial statements and my auditors\u2019 report thereon.", "page": 43, "level": 2}}, {"headings_1": {"content": "2.1.8.", "page": 42, "level": 2}}, [{"headings_0": {"content": "the financial statements and my auditors\u2019 report thereon.", "page": 43, "level": 2}}, {"headings_1": {"content": "2.1.8.", "page": 42, "level": 2}}]], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Responsibilities of Management for the Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 43, "level": 2}}, {"headings_1": {"content": "the financial statements and my auditors\u2019 report thereon.", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2021", "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 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda. \nThe Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore 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 Accountant General is responsible for assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the Financial Reporting Guide 2018 unless the Accountant General has a realistic alternative to the contrary. \n31 \nThe Accountant General is responsible for overseeing the Government\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 43, "level": 2}}, {"headings_1": {"content": "the financial statements and my auditors\u2019 report thereon.", "page": 43, "level": 2}}, [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 43, "level": 2}}, {"headings_1": {"content": "the financial statements and my auditors\u2019 report thereon.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 43, "level": 2}}, {"headings_1": {"content": "the financial statements and my auditors\u2019 report thereon.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 43, "level": 2}}, {"headings_1": {"content": "the financial statements and my auditors\u2019 report thereon.", "page": 43, "level": 2}}], [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 43, "level": 2}}, {"headings_1": {"content": "the financial statements and my auditors\u2019 report thereon.", "page": 43, "level": 2}}]], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 44, "level": 2}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 43, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the consolidated financial statements of government as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional skepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 44, "level": 2}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 43, "level": 2}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 44, "level": 2}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 43, "level": 2}}]], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Identify and assess the risks of material misstatement of the consolidated 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": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 44, "level": 2}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 43, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 44, "level": 2}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 43, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "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", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 44, "level": 2}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 43, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 44, "level": 2}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 43, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "an opinion on the effectiveness of the government\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "an opinion on the effectiveness of the government\u2019s internal control.", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "an opinion on the effectiveness of the government\u2019s internal control.", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.", "metadata": {"headings": [{"headings_0": {"content": "an opinion on the effectiveness of the government\u2019s internal control.", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 44, "level": 2}}, {"headings_1": {"content": "an opinion on the effectiveness of the government\u2019s internal control.", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "accounting and, based on the audit evidence obtained, whether a material uncertainty exists", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 44, "level": 2}}, {"headings_1": {"content": "an opinion on the effectiveness of the government\u2019s internal control.", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "related to events or conditions that may cast significant doubt on the government\u2019s ability to", "metadata": {"headings": [{"headings_0": {"content": "related to events or conditions that may cast significant doubt on the government\u2019s ability to", "page": 44, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "related to events or conditions that may cast significant doubt on the government\u2019s ability to", "page": 44, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "audit evidence obtained up to the date of my auditor\u2019s report. However, future events or", "metadata": {"headings": [{"headings_0": {"content": "audit evidence obtained up to the date of my auditor\u2019s report. However, future events or", "page": 44, "level": 2}}, {"headings_1": {"content": "related to events or conditions that may cast significant doubt on the government\u2019s ability to", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "conditions may cause the government to fail to deliver its mandate. \n", "metadata": {"headings": [{"headings_0": {"content": "audit evidence obtained up to the date of my auditor\u2019s report. However, future events or", "page": 44, "level": 2}}, {"headings_1": {"content": "related to events or conditions that may cast significant doubt on the government\u2019s ability to", "page": 44, "level": 2}}, [{"headings_0": {"content": "audit evidence obtained up to the date of my auditor\u2019s report. However, future events or", "page": 44, "level": 2}}, {"headings_1": {"content": "related to events or conditions that may cast significant doubt on the government\u2019s ability to", "page": 44, "level": 2}}]], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- 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 a fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "audit evidence obtained up to the date of my auditor\u2019s report. However, future events or", "page": 44, "level": 2}}, {"headings_1": {"content": "related to events or conditions that may cast significant doubt on the government\u2019s ability to", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "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 \n32 \nmatters 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 the GoU Consolidated Financial Statements that; except for the matters raised in the compliance with legislation section below, and whose effect has been considered in forming my opinion on the GoU consolidated financial statements, the activities, financial transactions and information reflected in the consolidated 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": "audit evidence obtained up to the date of my auditor\u2019s report. However, future events or", "page": 44, "level": 2}}, {"headings_1": {"content": "related to events or conditions that may cast significant doubt on the government\u2019s ability to", "page": 44, "level": 2}}, [{"headings_0": {"content": "audit evidence obtained up to the date of my auditor\u2019s report. However, future events or", "page": 44, "level": 2}}, {"headings_1": {"content": "related to events or conditions that may cast significant doubt on the government\u2019s ability to", "page": 44, "level": 2}}], [{"headings_0": {"content": "audit evidence obtained up to the date of my auditor\u2019s report. However, future events or", "page": 44, "level": 2}}, {"headings_1": {"content": "related to events or conditions that may cast significant doubt on the government\u2019s ability to", "page": 44, "level": 2}}], [{"headings_0": {"content": "audit evidence obtained up to the date of my auditor\u2019s report. However, future events or", "page": 44, "level": 2}}, {"headings_1": {"content": "related to events or conditions that may cast significant doubt on the government\u2019s ability to", "page": 44, "level": 2}}], [{"headings_0": {"content": "audit evidence obtained up to the date of my auditor\u2019s report. However, future events or", "page": 44, "level": 2}}, {"headings_1": {"content": "related to events or conditions that may cast significant doubt on the government\u2019s ability to", "page": 44, "level": 2}}], [{"headings_0": {"content": "audit evidence obtained up to the date of my auditor\u2019s report. However, future events or", "page": 44, "level": 2}}, {"headings_1": {"content": "related to events or conditions that may cast significant doubt on the government\u2019s ability to", "page": 44, "level": 2}}], [{"headings_0": {"content": "audit evidence obtained up to the date of my auditor\u2019s report. However, future events or", "page": 44, "level": 2}}, {"headings_1": {"content": "related to events or conditions that may cast significant doubt on the government\u2019s ability to", "page": 44, "level": 2}}]], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2021", "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": 45, "level": 2}}, {"headings_1": {"content": "audit evidence obtained up to the date of my auditor\u2019s report. However, future events or", "page": 44, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of Government, with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \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": 45, "level": 2}}, {"headings_1": {"content": "audit evidence obtained up to the date of my auditor\u2019s report. However, future events or", "page": 44, "level": 2}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 45, "level": 2}}, {"headings_1": {"content": "audit evidence obtained up to the date of my auditor\u2019s report. However, future events or", "page": 44, "level": 2}}]], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.1.9.", "metadata": {"headings": [{"headings_0": {"content": "2.1.9.", "page": 45, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Use of prior financial years unspent funds \nArticle 154(1)(b) of the 1995 Constitution of the Republic of Uganda (as amended), provides that no monies shall be withdrawn from the Consolidated Fund except where the issue of those monies has been authorised by an Appropriation Act, a Supplementary Appropriation Act or as provided under clause (4) of this article. The Article further provides that no monies shall be withdrawn from any public fund of Uganda other than the Consolidated Fund, unless the issue of those monies has been authorised by law. \nSection 17(3) of the Public Finance Management Act requires Votes which return funds to consolidated fund to revise their annual work plan, procurement plan and recruitment plan to take into account the unexpended money and the Minister responsible for the vote shall submit, as part of the budget for the preceding year, the revised work plan, procurement plan and recruitment plan. \nIn the FY 20/21, it was observed that a total of UGX.26,098,586,831 was repaid into the consolidated funds from unspent monies from different votes. The said funds were however consequently utilized by the GOU without any form of appropriation. \nThe spending of funds by the GOU without appropriation of the said funds is irregular. \n33 \nI advised the PSST to always seek supplementary approval from Parliament before using returned funds.", "metadata": {"headings": [{"headings_0": {"content": "2.1.9.", "page": 45, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 45, "level": 2}}, [{"headings_0": {"content": "2.1.9.", "page": 45, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 45, "level": 2}}], [{"headings_0": {"content": "2.1.9.", "page": 45, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 45, "level": 2}}], [{"headings_0": {"content": "2.1.9.", "page": 45, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 45, "level": 2}}], [{"headings_0": {"content": "2.1.9.", "page": 45, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 45, "level": 2}}], [{"headings_0": {"content": "2.1.9.", "page": 45, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 45, "level": 2}}], [{"headings_0": {"content": "2.1.9.", "page": 45, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 45, "level": 2}}]], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "John F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "John F. S. Muwanga", "page": 46, "level": 2}}, {"headings_1": {"content": "2.1.9.", "page": 45, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "AUDITOR GENERAL \n31 st December, 2021 \n34 \n2.2 REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF", "metadata": {"headings": [{"headings_0": {"content": "John F. S. Muwanga", "page": 46, "level": 2}}, {"headings_1": {"content": "2.1.9.", "page": 45, "level": 2}}, [{"headings_0": {"content": "John F. S. Muwanga", "page": 46, "level": 2}}, {"headings_1": {"content": "2.1.9.", "page": 45, "level": 2}}], [{"headings_0": {"content": "John F. S. Muwanga", "page": 46, "level": 2}}, {"headings_1": {"content": "2.1.9.", "page": 45, "level": 2}}], [{"headings_0": {"content": "John F. S. Muwanga", "page": 46, "level": 2}}, {"headings_1": {"content": "2.1.9.", "page": 45, "level": 2}}]], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS", "metadata": {"headings": [{"headings_0": {"content": "UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS", "page": 47, "level": 2}}, {"headings_1": {"content": "John F. S. Muwanga", "page": 46, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2021 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS", "page": 47, "level": 2}}, {"headings_1": {"content": "John F. S. Muwanga", "page": 46, "level": 2}}, [{"headings_0": {"content": "UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS", "page": 47, "level": 2}}, {"headings_1": {"content": "John F. S. Muwanga", "page": 46, "level": 2}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 47, "level": 2}}, {"headings_1": {"content": "UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I have audited the accompanying consolidated financial statements of Local Governments, which comprise the Consolidated Statement of Financial Position as at 30 th June 2021, the Consolidated Statement of Financial Performance, the Consolidated Statement of Changes in Equity, the Consolidated Statement of Cash Flows, together with other accompanying Consolidated statements for the year then ended, and notes to the Consolidated financial statements, including a summary of significant accounting policies. \nIn my opinion, the consolidated financial statements of Local Governments for the year ended 30 th June, 2021 are prepared in all material respects, in accordance with Section 52(b) of the Public Finance Management Act (PFMA), 2015 (as amended) and the", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 47, "level": 2}}, {"headings_1": {"content": "UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS", "page": 47, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 47, "level": 2}}, {"headings_1": {"content": "UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS", "page": 47, "level": 2}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "Financial Reporting Guide, 2018.", "page": 47, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"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 Local Governments 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", "metadata": {"headings": [{"headings_0": {"content": "Financial Reporting Guide, 2018.", "page": 47, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 47, "level": 2}}, [{"headings_0": {"content": "Financial Reporting Guide, 2018.", "page": 47, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 47, "level": 2}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "metadata": {"headings": [{"headings_0": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "page": 47, "level": 2}}, {"headings_1": {"content": "Financial Reporting Guide, 2018.", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I 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 consolidated financial statements of the current period. These matters were addressed in the context of my audit of the consolidated financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters.", "metadata": {"headings": [{"headings_0": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "page": 47, "level": 2}}, {"headings_1": {"content": "Financial Reporting Guide, 2018.", "page": 47, "level": 2}}, [{"headings_0": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "page": 47, "level": 2}}, {"headings_1": {"content": "Financial Reporting Guide, 2018.", "page": 47, "level": 2}}], [{"headings_0": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "page": 47, "level": 2}}, {"headings_1": {"content": "Financial Reporting Guide, 2018.", "page": 47, "level": 2}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.2.1.", "metadata": {"headings": [{"headings_0": {"content": "2.2.1.", "page": 47, "level": 2}}, {"headings_1": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "page": 47, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Payroll management in Local Governments \nOver the years, several reforms have been implemented in payroll management including salary, pension and gratuity payroll management decentralisation. Despite these reforms, challenges have persisted in the management of payroll in the Local Governments (LGs). \nAs a result, I considered payroll management in Local Governments as a Key Audit Matter and identified crosscutting risks including; unrealistic budgeting for employees and pension costs, under absorption of wage funds, delayed access \n35 \nto the payroll, over payment of salaries, non-payment of salary and pension arrears, among others. \nThe wage and Pension Payrolls of UGX.2,586.47 Bn constituted 46.1% of the overall Local Governments budget for 2020/2021 of UGX.5,615.86 Bn. \nI am aware that the Covid-19 Pandemic continues to significantly affect the implementation of payroll management activities. A number of Local Governments did not carry out planned recruitments resulting into huge unspent balances. \nConsequently, I designed procedures to address the risks in the payroll management in Local Governments. (Detailed findings are provided in individual entity reports) \nBased on the audit procedures performed, I made the following significant audit findings;", "metadata": {"headings": [{"headings_0": {"content": "2.2.1.", "page": 47, "level": 2}}, {"headings_1": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "page": 47, "level": 2}}, [{"headings_0": {"content": "2.2.1.", "page": 47, "level": 2}}, {"headings_1": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "page": 47, "level": 2}}], [{"headings_0": {"content": "2.2.1.", "page": 47, "level": 2}}, {"headings_1": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "page": 47, "level": 2}}], [{"headings_0": {"content": "2.2.1.", "page": 47, "level": 2}}, {"headings_1": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "page": 47, "level": 2}}], [{"headings_0": {"content": "2.2.1.", "page": 47, "level": 2}}, {"headings_1": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "page": 47, "level": 2}}], [{"headings_0": {"content": "2.2.1.", "page": 47, "level": 2}}, {"headings_1": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "page": 47, "level": 2}}], [{"headings_0": {"content": "2.2.1.", "page": 47, "level": 2}}, {"headings_1": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "page": 47, "level": 2}}], [{"headings_0": {"content": "2.2.1.", "page": 47, "level": 2}}, {"headings_1": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "page": 47, "level": 2}}]], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["No Observations", "Recommendations"], ["a) Payroll management in Local Governments", "I advised the"], ["Absorption of the released funds for payroll I reviewed funds absorption in 100 LGs and noted an under absorption of UGX79.62Bn. Out of the total receipts of UGX.1,539.37Bn, UGX.1,459.79Bn (94.8%) was absorbed. The unabsorbed balance was subsequently returned to the Consolidated Fund account as shown in the Table below. Table 10: Showing Level of Absorption for Wage, Pension and Gratuity Categ ory Approved Estimates (UGX) Bn Releases (UGX) Bn Expenditure (UGX) Bn Variance (UGX) Bn %age Absorpti on Wage 1,327.65 1,337.68 1,272.10 65.57 95.1 Pensi on/ gratu ity 204.20 201.69 187.63 14.05 93.0 1,531.85 1,539.37 1,459.73 79.62 94.8 Source: OAG analysis The under absorbed funds, denied the use of funds for other deserving service delivery areas. The under absorption was mainly attributed to Covid-19 pandemic and the lockdown, especially in the education sector. There was delayed deployment or non-recruitment of secondary school teachers for seed schools that had been recently constructed under the UgIFT projects.", "Accounting Officers to"], [null, "liaise with the relevant"], [null, "authorities and rollover"], [null, "the un-implemented"], [null, "activities to the"], [null, "subsequent period."], [null, ""], [null, ""], ["b) Management of Payroll Deductions i) Under/delayed remittance of Deduction Out of a sample of 84 LGs, I noted that whereas UGX 259.65 Bn was deducted from employees\u2019 salaries to be remitted to URA, UCLA/UBA and other beneficiaries, I noted that contrary to I advised the Accounting Officers to ensure that necessary payroll changes are made timely before payments are effected.", null]], "metadata": {"headings": [{"headings_0": {"content": "2.2.1.", "page": 47, "level": 2}}, {"headings_1": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "page": 47, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_7"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "2.2.1.", "page": 47, "level": 2}}, {"headings_1": {"content": "International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional", "page": 47, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Paragraph B-a(17) of the Uganda Public Standing Orders, 2010 I further advised the", "metadata": {"headings": [{"headings_0": {"content": "Paragraph B-a(17) of the Uganda Public Standing Orders, 2010 I further advised the", "page": 49, "level": 3}}, {"headings_1": {"content": "2.2.1.", "page": 47, "level": 2}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "there were:", "metadata": {"headings": [{"headings_0": {"content": "Paragraph B-a(17) of the Uganda Public Standing Orders, 2010 I further advised the", "page": 49, "level": 3}}, {"headings_1": {"content": "2.2.1.", "page": 47, "level": 2}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 Over remittances of UGX 2.16 Bn and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Over remittances of UGX 2.16 Bn and", "page": 49, "level": 3}}, {"headings_1": {"content": "Paragraph B-a(17) of the Uganda Public Standing Orders, 2010 I further advised the", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Over remittances of UGX 2.16 Bn and", "page": 49, "level": 3}}, {"headings_1": {"content": "Paragraph B-a(17) of the Uganda Public Standing Orders, 2010 I further advised the", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Under remittances of UGX 7.33 Bn as shown in table below.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Over remittances of UGX 2.16 Bn and", "page": 49, "level": 3}}, {"headings_1": {"content": "Paragraph B-a(17) of the Uganda Public Standing Orders, 2010 I further advised the", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Table 11: Showing over and under remittance of deductions", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Showing over and under remittance of deductions", "page": 49, "level": 3}}, {"headings_1": {"content": "\uf0b7 Over remittances of UGX 2.16 Bn and", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Over remittance \nUnder remittance \nAccounting Officers to initiate strategies that ensure timely remittances of payroll deductions and the over remittances should Number of Amount Number of Amount be recovered. \nDetails Entities with (UGX) Bn Entities with (UGX) \nover under Bn \nremittance \nremittance \nPAYE 13 0.92 65 5.76 UCLA/ \n0 \nUBA 27 .92 48 1.15 \nLST 33 0.27 41 0.20 \nOthers 31 0.50 49 0.22 Total 2.16 7.33 Source: OAG Analysis", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Showing over and under remittance of deductions", "page": 49, "level": 3}}, {"headings_1": {"content": "\uf0b7 Over remittances of UGX 2.16 Bn and", "page": 49, "level": 3}}, [{"headings_0": {"content": "Table 11: Showing over and under remittance of deductions", "page": 49, "level": 3}}, {"headings_1": {"content": "\uf0b7 Over remittances of UGX 2.16 Bn and", "page": 49, "level": 3}}], [{"headings_0": {"content": "Table 11: Showing over and under remittance of deductions", "page": 49, "level": 3}}, {"headings_1": {"content": "\uf0b7 Over remittances of UGX 2.16 Bn and", "page": 49, "level": 3}}], [{"headings_0": {"content": "Table 11: Showing over and under remittance of deductions", "page": 49, "level": 3}}, {"headings_1": {"content": "\uf0b7 Over remittances of UGX 2.16 Bn and", "page": 49, "level": 3}}], [{"headings_0": {"content": "Table 11: Showing over and under remittance of deductions", "page": 49, "level": 3}}, {"headings_1": {"content": "\uf0b7 Over remittances of UGX 2.16 Bn and", "page": 49, "level": 3}}]], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "In addition, 85 LGs (79.4%) out of 107 delayed to remit the funds to UCLA/UBA, contrary to the requirement that payroll deductions are remitted concurrently with salary payments. The extreme", "metadata": {"headings": [{"headings_0": {"content": "In addition, 85 LGs (79.4%) out of 107 delayed to remit the funds to UCLA/UBA, contrary to the requirement that payroll deductions are remitted concurrently with salary payments. The extreme", "page": 49, "level": 3}}, {"headings_1": {"content": "Table 11: Showing over and under remittance of deductions", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "delays were noted in the districts shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "In addition, 85 LGs (79.4%) out of 107 delayed to remit the funds to UCLA/UBA, contrary to the requirement that payroll deductions are remitted concurrently with salary payments. The extreme", "page": 49, "level": 3}}, {"headings_1": {"content": "Table 11: Showing over and under remittance of deductions", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Table 12: Average delay in remittance to UCLA", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Average delay in remittance to UCLA", "page": 49, "level": 3}}, {"headings_1": {"content": "In addition, 85 LGs (79.4%) out of 107 delayed to remit the funds to UCLA/UBA, contrary to the requirement that payroll deductions are remitted concurrently with salary payments. The extreme", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Vote Number Vote Name \nAverage Delay (in Days) \n564 Amolatar DLG \n38 604 Napak dlg \n35 623 Nabilatuk dlg \n46 610 Buhweju DLG \n41 629 Obongi DLG \n55 556 Yumbe DLG \n35 633 Madi-Okollo DLG \n35 572 Oyam DLG \n36 Source: OAG Analysis", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Average delay in remittance to UCLA", "page": 49, "level": 3}}, {"headings_1": {"content": "In addition, 85 LGs (79.4%) out of 107 delayed to remit the funds to UCLA/UBA, contrary to the requirement that payroll deductions are remitted concurrently with salary payments. The extreme", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "I further noted that 48 LGs (45%) out of 107 delayed to remit the funds to URA, contrary to the requirement that withholding agents remit to URA any tax that has been withheld or that should have", "metadata": {"headings": [{"headings_0": {"content": "I further noted that 48 LGs (45%) out of 107 delayed to remit the funds to URA, contrary to the requirement that withholding agents remit to URA any tax that has been withheld or that should have", "page": 49, "level": 3}}, {"headings_1": {"content": "Table 12: Average delay in remittance to UCLA", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "been withheld within fifteen days after the end of the month in which the payment subject to withholding tax was made by the", "metadata": {"headings": [{"headings_0": {"content": "I further noted that 48 LGs (45%) out of 107 delayed to remit the funds to URA, contrary to the requirement that withholding agents remit to URA any tax that has been withheld or that should have", "page": 49, "level": 3}}, {"headings_1": {"content": "Table 12: Average delay in remittance to UCLA", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "withholding agent. The extreme delays were noted in Mbarara MC,", "metadata": {"headings": [{"headings_0": {"content": "withholding agent. The extreme delays were noted in Mbarara MC,", "page": 49, "level": 3}}, {"headings_1": {"content": "I further noted that 48 LGs (45%) out of 107 delayed to remit the funds to URA, contrary to the requirement that withholding agents remit to URA any tax that has been withheld or that should have", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Kaberamaido DLG, Buyende DLG and Buhweju DLG of 8, 9, 8 and 11 months respectively.", "metadata": {"headings": [{"headings_0": {"content": "withholding agent. The extreme delays were noted in Mbarara MC,", "page": 49, "level": 3}}, {"headings_1": {"content": "I further noted that 48 LGs (45%) out of 107 delayed to remit the funds to URA, contrary to the requirement that withholding agents remit to URA any tax that has been withheld or that should have", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Delayed/ non remittance of deductions to UCLA/UBA could lead to", "metadata": {"headings": [{"headings_0": {"content": "Delayed/ non remittance of deductions to UCLA/UBA could lead to", "page": 49, "level": 3}}, {"headings_1": {"content": "withholding agent. The extreme delays were noted in Mbarara MC,", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "delays in up-dating loan status with the various financial institutions causing un-necessary default charges on employees", "metadata": {"headings": [{"headings_0": {"content": "Delayed/ non remittance of deductions to UCLA/UBA could lead to", "page": 49, "level": 3}}, {"headings_1": {"content": "withholding agent. The extreme delays were noted in Mbarara MC,", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "while delayed remittance of PAYE attracts fines and penalties from the Revenue Authority. It further led to accumulation of arrears", "metadata": {"headings": [{"headings_0": {"content": "while delayed remittance of PAYE attracts fines and penalties from the Revenue Authority. It further led to accumulation of arrears", "page": 49, "level": 3}}, {"headings_1": {"content": "Delayed/ non remittance of deductions to UCLA/UBA could lead to", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "that had not been paid by 30 th June 2021. \n37", "metadata": {"headings": [{"headings_0": {"content": "while delayed remittance of PAYE attracts fines and penalties from the Revenue Authority. It further led to accumulation of arrears", "page": 49, "level": 3}}, {"headings_1": {"content": "Delayed/ non remittance of deductions to UCLA/UBA could lead to", "page": 49, "level": 3}}, [{"headings_0": {"content": "while delayed remittance of PAYE attracts fines and penalties from the Revenue Authority. It further led to accumulation of arrears", "page": 49, "level": 3}}, {"headings_1": {"content": "Delayed/ non remittance of deductions to UCLA/UBA could lead to", "page": 49, "level": 3}}]], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["The Accounting Officers did not provide satisfactory explanations to justify the over remittances. For the under payments, the Accounting Officers attributed it mainly to suspension of staff salaries due to disciplinary issues, delayed removal of staff from the payroll and delays in resolving issues such as abscondment where payments were withheld. For delays in remittance of deductions, the Accounting Officers attributed it to delays in reconciliation of interface deduction files. ii) Un-authorized loans deductions I noted that 48 LGs made unauthorised loans deductions totaling UGX 11.10 Bn. The deductions were from 6,835 employees that lacked letters of consent/ undertaking. I further noted that out of the 48 LGs, 23 LGs (48%) registered 1,916 employees with deductions totaling to UGX 3.77 Bn that did not exist in the Payroll Deduction Management System (PDMS), operated by PCA-Payroll Consults Africa. There is a risk of making deductions from staff that have no loans, which deprives them of their earnings. The inconsistencies in the PDMS undermine the relevance of the system and affect the integrity of the data therein. The Accounting Officers acknowledged the shortcoming and explained that letters of undertaking were being signed although file copies were not being retained for future reference. They further explained that the inconsistencies in the PDMS data were attributed to PCA who largely control and manage the system. I advised Government through MoPS to ensure that PCA makes the necessary data reconciliation and update the information on the PDMS regarding the deductions. I further advised the Accounting Officers to ensure that all loan applications are backed by letters of undertaking and approved through the PDMS.", null, null, null, null, null, null], ["c) Access to Payrolls i) Delayed access to salary payroll I noted that 2,178 newly recruited employees in 75 LGs delayed to access payroll, with delays ranging from 1-34 months. I further noted that 407 employees in 17 LGs had not yet accessed the payroll by the close of the financial year. Delayed access to payroll leads to demotivation of the affected staff and accumulation of salary arrears. The Accounting Officers attributed the shortcoming mainly to delayed submission of key personnel documents and data mismatch between IPPS & NIRA. I advised the Accounting Officers to sensitise the newly recruited employees on the timely submission of the key documents. I further urged the Accounting Officers to ensure timely validation of the newly recruited employees and to liaise with the relevant authorities to improve effectiveness and reliability of the MoPS/NID interface.", null, null, null, null, null, null], ["", "ii) Delayed access to pension payroll noted that 780 pensioners delayed to access the pension payroll,", null, null, null, null, "I advised the"]], "metadata": {"headings": [{"headings_0": {"content": "while delayed remittance of PAYE attracts fines and penalties from the Revenue Authority. It further led to accumulation of arrears", "page": 49, "level": 3}}, {"headings_1": {"content": "Delayed/ non remittance of deductions to UCLA/UBA could lead to", "page": 49, "level": 3}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": [["The Accounting Officers did not provide satisfactory explanations to justify the over remittances. For the under payments, the Accounting Officers attributed it mainly to suspension of staff salaries due to disciplinary issues, delayed removal of staff from the payroll and delays in resolving issues such as abscondment where payments were withheld. For delays in remittance of deductions, the Accounting Officers attributed it to delays in reconciliation of interface deduction files. ii) Un-authorized loans deductions I noted that 48 LGs made unauthorised loans deductions totaling UGX 11.10 Bn. The deductions were from 6,835 employees that lacked letters of consent/ undertaking. I further noted that out of the 48 LGs, 23 LGs (48%) registered 1,916 employees with deductions totaling to UGX 3.77 Bn that did not exist in the Payroll Deduction Management System (PDMS), operated by PCA-Payroll Consults Africa. There is a risk of making deductions from staff that have no loans, which deprives them of their earnings. The inconsistencies in the PDMS undermine the relevance of the system and affect the integrity of the data therein. The Accounting Officers acknowledged the shortcoming and explained that letters of undertaking were being signed although file copies were not being retained for future reference. They further explained that the inconsistencies in the PDMS data were attributed to PCA who largely control and manage the system. I advised Government through MoPS to ensure that PCA makes the necessary data reconciliation and update the information on the PDMS regarding the deductions. I further advised the Accounting Officers to ensure that all loan applications are backed by letters of undertaking and approved through the PDMS.", null, null, null, null, null, null], ["c) Access to Payrolls i) Delayed access to salary payroll I noted that 2,178 newly recruited employees in 75 LGs delayed to access payroll, with delays ranging from 1-34 months. I further noted that 407 employees in 17 LGs had not yet accessed the payroll by the close of the financial year. Delayed access to payroll leads to demotivation of the affected staff and accumulation of salary arrears. The Accounting Officers attributed the shortcoming mainly to delayed submission of key personnel documents and data mismatch between IPPS & NIRA. I advised the Accounting Officers to sensitise the newly recruited employees on the timely submission of the key documents. I further urged the Accounting Officers to ensure timely validation of the newly recruited employees and to liaise with the relevant authorities to improve effectiveness and reliability of the MoPS/NID interface.", null, null, null, null, null, null], ["", "ii) Delayed access to pension payroll noted that 780 pensioners delayed to access the pension payroll,", null, null, null, null, "I advised the"], ["I", null, null, null, null, null, "Accounting Officers to liaise with MoPS to initiate strategies of rectifying the inconsistencies with"], [null, "", "", "", "", "", "NIRA interface and to"], [null, "", "", "", "", "", "cause the beneficiaries"]], "metadata": {"headings": [{"headings_0": {"content": "while delayed remittance of PAYE attracts fines and penalties from the Revenue Authority. It further led to accumulation of arrears", "page": 49, "level": 3}}, {"headings_1": {"content": "Delayed/ non remittance of deductions to UCLA/UBA could lead to", "page": 49, "level": 3}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "with", "metadata": {"headings": [{"headings_0": {"content": "with", "page": 50, "level": 3}}, {"headings_1": {"content": "while delayed remittance of PAYE attracts fines and penalties from the Revenue Authority. It further led to accumulation of arrears", "page": 49, "level": 3}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "107 09 146", "metadata": {"headings": [{"headings_0": {"content": "with", "page": 50, "level": 3}}, {"headings_1": {"content": "while delayed remittance of PAYE attracts fines and penalties from the Revenue Authority. It further led to accumulation of arrears", "page": 49, "level": 3}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 50, "level": 3}}, {"headings_1": {"content": "with", "page": 50, "level": 3}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 50, "level": 3}}, {"headings_1": {"content": "with", "page": 50, "level": 3}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "", null, null, null, "to submit the essential"], [null, "Delayed access to the pension payroll leads to poor wellbeing of", null, null, null, "documents in time. I further advised PS/ST to ensure adequate allocation of pension and gratuity funds."], [null, "affected retirees as well as accumulation of pension arrears.", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "by", "page": 50, "level": 3}}, {"headings_1": {"content": "with", "page": 50, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": [["", "", null, null, null, "to submit the essential"], [null, "Delayed access to the pension payroll leads to poor wellbeing of", null, null, null, "documents in time. I further advised PS/ST to ensure adequate allocation of pension and gratuity funds."], [null, "affected retirees as well as accumulation of pension arrears.", null, null, null, null], [null, "", null, null, null, null], [null, "Accounting Officers attributed the shortcoming to mainly mismatch of data between NIRA and IPPS interfaces such as wrong dates of birth, delayed submission of documents and", null, null, null, null], [null, "inadequate budget allocation to cater for all retirees hence phased", null, null, null, null], [null, "access to the pension payroll.", null, null, null, null], [null, "", null, null, null, null], ["d) Delayed deletion of staff from the salary payroll I noted that in 78 LGs, a total of UGX 1.13 Bn was paid to 635 staff who had either retired, transferred, absconded or died. These were payment for services that were not rendered to the LGs, hence loss of funds to Government. This was mainly attributed to delayed communication from supervisors of the affected staff as well as failure to delete affected staff due to lack of validation on the MoPS/ NID interface. I advised the Accounting Officers to sensitise all supervisors on when and how to communicate such cases so as to ensure prompt removal of staff from the payroll. I further urged the Accounting Officers to ensure that all staff are validated on the MoPS/ NID interface. I also advised MoPS to automate the deletion of retirees on mandatory grounds.", null, null, null, null, null], ["e)", "Misclassification of salary, pension and gratuity expenditure 3.60 Bn in 33 LGs was charged on account codes other than", null, null, null, "I advised the"], ["", null, null, null, null, "Accounting Officers to ensure that wage, pension and gratuity expenditure is charged on the appropriate codes."], [null, "", "", "", "", ""], [null, "insufficient budget provisions for pensions and gratuity. I advised", null, null, null, null], [null, "Accounting Officers to liaise with MoFPED to ensure that", null, null, null, null], [null, "sufficient budget provisions are made.", null, null, null, null], ["f) Effectiveness and reliability of the IPPS/NID interface I reviewed the effectiveness and reliability of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification interface and made the following observations; \uf0b7 There was in-adequate sensitization and training in the use and navigation of the system \uf0b7 System was not reliable and effective \uf0b7 Operational challenges were encountered, including; \uf076 Un-reliable network \uf076 Failure to reflect changes in updated staff information \uf076 Mismatches of names that take long to be corrected by NIRA \uf076 Some information on the NIRA interface is sometimes not visible/available for instance date of birth and the I advised the Accounting Officers to engage MoPS and NIRA to have trainings conducted as well as resolve the system challenges.", null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "by", "page": 50, "level": 3}}, {"headings_1": {"content": "with", "page": 50, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "the The", "metadata": {"headings": [{"headings_0": {"content": "the The", "page": 51, "level": 3}}, {"headings_1": {"content": "by", "page": 50, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX", "metadata": {"headings": [{"headings_0": {"content": "UGX", "page": 51, "level": 3}}, {"headings_1": {"content": "the The", "page": 51, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The the", "metadata": {"headings": [{"headings_0": {"content": "The the", "page": 51, "level": 3}}, {"headings_1": {"content": "UGX", "page": 51, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "39 \nphoto which delays the verification exercise.", "metadata": {"headings": [{"headings_0": {"content": "The the", "page": 51, "level": 3}}, {"headings_1": {"content": "UGX", "page": 51, "level": 3}}, [{"headings_0": {"content": "The the", "page": 51, "level": 3}}, {"headings_1": {"content": "UGX", "page": 51, "level": 3}}]], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "The ineffectiveness of the system my affect the integrity of the", "metadata": {"headings": [{"headings_0": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}, {"headings_1": {"content": "The the", "page": 51, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "IPPS payroll. \nThe Accounting Officers noted the finding. \nOther Matter \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}, {"headings_1": {"content": "The the", "page": 51, "level": 3}}, [{"headings_0": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}, {"headings_1": {"content": "The the", "page": 51, "level": 3}}], [{"headings_0": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}, {"headings_1": {"content": "The the", "page": 51, "level": 3}}]], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.2.2.", "metadata": {"headings": [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Implementation of the approved budget \nA review of the Local Governments approved budgets of UGX 5,615.86Bn out of which UGX 4,328.01 Bn was warranted/ availed by the end of the financial year. The total expenditure for the year was UGX 4,147.90 Bn out of which UGX 2,853.55Bn was spent on employee costs and transfers to other units implying that only UGX.1,294.35 Bn was available for implementation of service delivery outputs. \nFrom the procedures undertaken, I noted the following significant observations", "metadata": {"headings": [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}, [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}], [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}]], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["No Observations Recommendations", null, null], ["1.0", "Existence of Strategic plans that are aligned to NDP-III Paragraph 5 of the budget execution circular for the financial", "I advised the"], ["", null, "Accounting Officers to"], [null, "year 2020/2021 cites poor alignment of Government Budgets", "follow up the matter"], [null, "with the National Development Plans. The PS/ST urged", "with NPA and ensure"], [null, "Accounting Officers to ensure that all activities for Financial", "that the entities have"], [null, "Year 2020/2021 are aligned with NDP III and implemented", "strategic plans that are"], [null, "accordingly. Regulation 26 (1) of the National Planning", "aligned to NDP-III and"], [null, "Authority (development of Plans) regulations require entities", "certified by NPA."], [null, "to submit to NPA their five-year development plans for", null], [null, "certification before approval.", null], [null, "", null], [null, "This being the first year of implementation of the NDP-III,", null], [null, "LGs were expected to prepare a strategic plan aligned to", null], [null, "NDP III and ensure that these plans are certified by NPA.", null], [null, "These plans would then be the basis for preparation of the", null], [null, "entity annual plans.", null], [null, "", null], [null, "From the procedures undertaken I noted that out of 86", null], [null, "entities sampled, none had prepared a strategic plan that", null], [null, "was aligned to NDP-III and certified by NPA. There is a risk", null], [null, "that activities implemented by these entities during the", null], [null, "financial year 2020/2021 were not aligned to the NDP-III", null], [null, "which negatively affects the achievement of NDP-III", null], [null, "objectives.", null], [null, "", null], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["2.1 a) Absorption of released funds Out of the total receipts for the financial year of UGX 4,328.01 Bn, UGX 4,147.90 Bn (95.8%) was spent by the Local Governments resulting in an unspent balance of UGX 180.11 Bn (4.2%). The unspent balance at the end of the financial year was remitted back to the consolidated fund account. Under absorption of released funds results in non- implementation of planned activities and negates the purpose for which funds were disbursed, thereby affecting the achievement of the objectives in the NDPIII. For example, implementation of USMID projects in Municipal Councils and UgIFT projects in DLGs was not undertaken. The Accounting Officers attributed failure to utilise funds to COVID-19 which affected the recruitment exercise, late release of USMID funds and delays in the procurement process and lotting policy of contract works under UgIFT. I advised the Accounting Officer to liaise with line Ministries to revote the funds, roll over the activities and ensure they are subsequently implemented.", null, null], ["", "b) Revenue Performance i) Local Revenue performance The local governments budgeted to receive UGX 217.38 Bn", "I await the outcome of"], ["", null, "the interventions"]], "metadata": {"headings": [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["2.1 a) Absorption of released funds Out of the total receipts for the financial year of UGX 4,328.01 Bn, UGX 4,147.90 Bn (95.8%) was spent by the Local Governments resulting in an unspent balance of UGX 180.11 Bn (4.2%). The unspent balance at the end of the financial year was remitted back to the consolidated fund account. Under absorption of released funds results in non- implementation of planned activities and negates the purpose for which funds were disbursed, thereby affecting the achievement of the objectives in the NDPIII. For example, implementation of USMID projects in Municipal Councils and UgIFT projects in DLGs was not undertaken. The Accounting Officers attributed failure to utilise funds to COVID-19 which affected the recruitment exercise, late release of USMID funds and delays in the procurement process and lotting policy of contract works under UgIFT. I advised the Accounting Officer to liaise with line Ministries to revote the funds, roll over the activities and ensure they are subsequently implemented.", null, null], ["", "b) Revenue Performance i) Local Revenue performance The local governments budgeted to receive UGX 217.38 Bn", "I await the outcome of"], ["", null, "the interventions"], [null, null, "instituted by GoU to"], [null, "(revised) as total revenue for the year. However, only UGX", "stimulate revenue"], [null, "96.28 Bn representing 44.29% of their revised budgets was", "collection."], [null, "received performance.", ""], [null, "", "In addition, I urged the"], [null, "Under collection of local revenue results in non-", "respective Accounting"], [null, "implementation of planned activities which affects service", "Officers to make"], [null, "delivery.", "budget revisions based"], [null, "The Accounting Officers of the respective local government", "on realistic forecasts in"], [null, "votes attributed the shortfall in local revenue to COVID 19", "such unforeseen"], [null, "effects.", "circumstances."], [null, "", ""], [null, "The Accountant General explained that Government of", null], [null, "Uganda (GoU) had provided some interventions including", null], [null, "vaccination and funding to revive the economy for activities", null], [null, "to resume and stimulate revenue collection.", null], [null, "", null], ["ii) Revenue from External financing The Local Governments budgeted to receive UGX 413.94 Bn as external/donor financing, out of which UGX 57 Bn (13.8%), was received Revenue shortfalls affect the implementation of planned activities. The Accounting Officer attributed this to the fact that the Local governments did not receive indicative planning figures from the donors for proper and realistic budgeting for the Financial Year under review.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iii) Off Budget Financing/Receipts \nI advise Government through the Ministry of Section 43 (1) of the PFMA 2015 states that all expenditure Finance to negotiate incurred by the government on externally financed projects and mainstream Donor in a financial year shall be appropriated by parliament. funding in the Local Paragraph 29 of the Budget Execution Circular for the Governments Budgeting Financial year states that if an external agency provides Process. \nfunds in the course of implementation of the budget or any \nfunds remain unspent at the expiry of an appropriation, \nthese must be declared and a supplementary issued in line \nwith the Public Finance Management Act 2015. \nI noted that 17 of the 86 LGs sampled received off-budget financing to a tune of UGX 14.20 Bn, which was never declared to the PS/ST and was also not appropriated by parliament. As such, no supplementary appropriation was issued as guided by the PS/ST. These funds were received directly from development partners for undertaking activities not budgeted for. Off-budget financing distorts planning, may result in duplication of activities, contrary to Section 43(1) of the PFMA 2015 and the budget execution guidelines issued by the PS/ST. \nThe Accounting Officers explained this was due to limitations of the PBS system which has no provision for inputting such receipts and in some cases funds are received during the year which were not expected at the time of planning. \n42", "metadata": {"headings": [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}, [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}], [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}], [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}]], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iv) Quantification of activities and Implementation of I advised the planned outputs \nAccounting Officers to ensure that work plans Section 13 (15, b) of the PFMA 2015 states that a policy and budgets are fully statement submitted by a vote shall contain the annual and quantified and ensure three months\u2019 work plans, outputs, targets and performance that \nun-implemented indicators of the work plans. Regulation 11 (3) of PFMR 2016 \nactivities are rolled over requires that a vote prepares a work plan that indicates the to the subsequent outputs of the vote for the financial year; the indicators to periods \nfor be used to gauge the performance of the outputs and funds \nimplementation. allocated to each activity. \nI sampled 86 entities for purposes assessing the extent of quantification and implementation of planned outputs I noted that out of the 850 outputs worth UGX 254 Bn sampled for review, 675 outputs (79%) worth UGX 182 Bn were fully quantified, 58 outputs (7%) worth UGX 34 Bn were partially quantified while 117 out puts (14%) worth UGX 38 Bn were not quantified at all. \nOut of a total of 675 quantified out-puts worth UGX.182 Bn assessed, 475 (70.4%) output worth UGX 90.10 Bn were fully implemented, 172 outputs (25.5%) worth UGX 86.70 Bn were partially implemented, while 28 (4%) out-puts worth UGX 4.90 Bn were not implemented at all. The graph below shows the extent of implementation;", "metadata": {"headings": [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}, [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}], [{"headings_0": {"content": "2.2.2.", "page": 52, "level": 2}}, {"headings_1": {"content": "The ineffectiveness of the system my affect the integrity of the", "page": 52, "level": 3}}]], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Extent of implementation of quantified out- puts", "metadata": {"headings": [{"headings_0": {"content": "Extent of implementation of quantified out- puts", "page": 55, "level": 4}}, {"headings_1": {"content": "2.2.2.", "page": 52, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "4% 26% \n70% \nFully Implemented \nPartially Implemented \nNot implemented \nThe Accounting Officers explained that implementation of activities was affected by the restrictions in movement imposed by government to curb the spread of Covid-19 and the fact that staff at the entities were working at 30% staffing levels. Failure to fully quantify the planned activities makes the assessment of implementation difficult while failure to implement planned activities denies citizens services. \n43", "metadata": {"headings": [{"headings_0": {"content": "Extent of implementation of quantified out- puts", "page": 55, "level": 4}}, {"headings_1": {"content": "2.2.2.", "page": 52, "level": 2}}, [{"headings_0": {"content": "Extent of implementation of quantified out- puts", "page": 55, "level": 4}}, {"headings_1": {"content": "2.2.2.", "page": 52, "level": 2}}], [{"headings_0": {"content": "Extent of implementation of quantified out- puts", "page": 55, "level": 4}}, {"headings_1": {"content": "2.2.2.", "page": 52, "level": 2}}], [{"headings_0": {"content": "Extent of implementation of quantified out- puts", "page": 55, "level": 4}}, {"headings_1": {"content": "2.2.2.", "page": 52, "level": 2}}], [{"headings_0": {"content": "Extent of implementation of quantified out- puts", "page": 55, "level": 4}}, {"headings_1": {"content": "2.2.2.", "page": 52, "level": 2}}], [{"headings_0": {"content": "Extent of implementation of quantified out- puts", "page": 55, "level": 4}}, {"headings_1": {"content": "2.2.2.", "page": 52, "level": 2}}]], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.2.3. Operationalization of New Cities", "metadata": {"headings": [{"headings_0": {"content": "2.2.3. Operationalization of New Cities", "page": 56, "level": 4}}, {"headings_1": {"content": "Extent of implementation of quantified out- puts", "page": 55, "level": 4}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "During the FY 2019/20 Government made a pronouncement upgrading ten (10) Municipal Councils (MCs) to City status effective 1 st July 2020. These include; Arua, Mbarara, Gulu, Jinja Fort portal, Mbale, Masaka, Soroti, Hoima and Lira \nDuring my audit of the above cities for the F/Year 2020/21, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "2.2.3. Operationalization of New Cities", "page": 56, "level": 4}}, {"headings_1": {"content": "Extent of implementation of quantified out- puts", "page": 55, "level": 4}}, [{"headings_0": {"content": "2.2.3. Operationalization of New Cities", "page": 56, "level": 4}}, {"headings_1": {"content": "Extent of implementation of quantified out- puts", "page": 55, "level": 4}}]], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "i) Government did not provide funding in the budgets of the newly created entities to enable them operate as cities. I noted that they continued to operate using the budgets of MCs. \nii) The High Court in Masaka was petitioned by some individuals to review the guidelines issued by the Minister of Local Governments for the new cities on grounds that they contravened the procedures set out in the Local Government Act. \niii) The cities lacked establishment structures against which the recruitment of the required human resource could be undertaken. \niv) There was no guidance on the allocation/sharing of assets. This has become a contentious matter between the councils of the newly created cities and those of the hosting districts. \nAs a result of the above, the high expectations of both the local political leadership and the general public have not been met. \nI advise Government to ensure that the new cities are fully operationalised.", "metadata": {"headings": [{"headings_0": {"content": "2.2.3. Operationalization of New Cities", "page": 56, "level": 4}}, {"headings_1": {"content": "Extent of implementation of quantified out- puts", "page": 55, "level": 4}}, [{"headings_0": {"content": "2.2.3. Operationalization of New Cities", "page": 56, "level": 4}}, {"headings_1": {"content": "Extent of implementation of quantified out- puts", "page": 55, "level": 4}}], [{"headings_0": {"content": "2.2.3. Operationalization of New Cities", "page": 56, "level": 4}}, {"headings_1": {"content": "Extent of implementation of quantified out- puts", "page": 55, "level": 4}}]], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.2.4. Capitation Grant for Printing of Home Study Materials", "metadata": {"headings": [{"headings_0": {"content": "2.2.4. Capitation Grant for Printing of Home Study Materials", "page": 56, "level": 4}}, {"headings_1": {"content": "2.2.3. Operationalization of New Cities", "page": 56, "level": 4}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The Government through MoES released UGX 23 Bn for printing of home study materials to facilitate home learning during the COVID 19 lockdown. \nHowever, I noted that the study materials were not procured and the districts were advised to send the money to the school bank accounts with a condition that they should not spend until instructed to do so. \nAt the time of writing this report, the home study materials had not been printed", "metadata": {"headings": [{"headings_0": {"content": "2.2.4. Capitation Grant for Printing of Home Study Materials", "page": 56, "level": 4}}, {"headings_1": {"content": "2.2.3. Operationalization of New Cities", "page": 56, "level": 4}}, [{"headings_0": {"content": "2.2.4. Capitation Grant for Printing of Home Study Materials", "page": 56, "level": 4}}, {"headings_1": {"content": "2.2.3. Operationalization of New Cities", "page": 56, "level": 4}}], [{"headings_0": {"content": "2.2.4. Capitation Grant for Printing of Home Study Materials", "page": 56, "level": 4}}, {"headings_1": {"content": "2.2.3. Operationalization of New Cities", "page": 56, "level": 4}}]], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "and the funds were either used or lying idle on the schools\u2019 bank accounts.", "metadata": {"headings": [{"headings_0": {"content": "and the funds were either used or lying idle on the schools\u2019 bank accounts.", "page": 56, "level": 2}}, {"headings_1": {"content": "2.2.4. Capitation Grant for Printing of Home Study Materials", "page": 56, "level": 4}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Consequently, the objective of ensuring that learners continued to learn during the lockdown was not achieved. \nThe Accounting Officers explained that no instructions were given as indicated by the MoES. \nI advise Government through MoES to always provide timely guidance and coordination in such events that require urgent government interventions. \nI also recommend that schools are given guidance on the utilization of the funds. \n44", "metadata": {"headings": [{"headings_0": {"content": "and the funds were either used or lying idle on the schools\u2019 bank accounts.", "page": 56, "level": 2}}, {"headings_1": {"content": "2.2.4. Capitation Grant for Printing of Home Study Materials", "page": 56, "level": 4}}, [{"headings_0": {"content": "and the funds were either used or lying idle on the schools\u2019 bank accounts.", "page": 56, "level": 2}}, {"headings_1": {"content": "2.2.4. Capitation Grant for Printing of Home Study Materials", "page": 56, "level": 4}}], [{"headings_0": {"content": "and the funds were either used or lying idle on the schools\u2019 bank accounts.", "page": 56, "level": 2}}, {"headings_1": {"content": "2.2.4. Capitation Grant for Printing of Home Study Materials", "page": 56, "level": 4}}], [{"headings_0": {"content": "and the funds were either used or lying idle on the schools\u2019 bank accounts.", "page": 56, "level": 2}}, {"headings_1": {"content": "2.2.4. Capitation Grant for Printing of Home Study Materials", "page": 56, "level": 4}}]], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.2.5. Un-Accounted for Funds", "metadata": {"headings": [{"headings_0": {"content": "2.2.5. Un-Accounted for Funds", "page": 57, "level": 2}}, {"headings_1": {"content": "and the funds were either used or lying idle on the schools\u2019 bank accounts.", "page": 56, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Section 43(2) of the of the Local Governments Financial and Accounting Regulations, 2007 require administrative advances to council employees to be authorized by the executive and accounted for within a month. \nI noted expenditure of UGX 3.37 Bn paid out for implementation of various activities in the LGs remained unaccounted at year-end as shown below \nTable 11: Entities with unsupported expenditure \nSn Entity \nAmount (UGX) Bn", "metadata": {"headings": [{"headings_0": {"content": "2.2.5. Un-Accounted for Funds", "page": 57, "level": 2}}, {"headings_1": {"content": "and the funds were either used or lying idle on the schools\u2019 bank accounts.", "page": 56, "level": 2}}, [{"headings_0": {"content": "2.2.5. Un-Accounted for Funds", "page": 57, "level": 2}}, {"headings_1": {"content": "and the funds were either used or lying idle on the schools\u2019 bank accounts.", "page": 56, "level": 2}}], [{"headings_0": {"content": "2.2.5. Un-Accounted for Funds", "page": 57, "level": 2}}, {"headings_1": {"content": "and the funds were either used or lying idle on the schools\u2019 bank accounts.", "page": 56, "level": 2}}], [{"headings_0": {"content": "2.2.5. Un-Accounted for Funds", "page": 57, "level": 2}}, {"headings_1": {"content": "and the funds were either used or lying idle on the schools\u2019 bank accounts.", "page": 56, "level": 2}}]], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "1. ABIM DLG \n1.41\n2. BUGWERI DLG \n0.25\n3. BUKEDEA DLG \n0.01\n4. Hoima MC \n0.06\n5. Kikuube DLG \n0.07\n6. Kiryandongo DLG \n0.01\n7. KOLE DLG \n0.26\n8. MADI-OKOLLO DLG \n0.05\n9. MOROTO DLG \n0.03\n10. MOROTO MC \n1.19\n11. OYAM DLG \n0.03\n12. Total 3.37", "metadata": {"headings": [{"headings_0": {"content": "2.2.5. Un-Accounted for Funds", "page": 57, "level": 2}}, {"headings_1": {"content": "and the funds were either used or lying idle on the schools\u2019 bank accounts.", "page": 56, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "In the circumstances, it was not possible to confirm that the funds were used for the intended purposes. \nI advised the Accounting Officers to ensure that funds are either accounted for or else be recovered from the responsible officers.", "metadata": {"headings": [{"headings_0": {"content": "2.2.5. Un-Accounted for Funds", "page": 57, "level": 2}}, {"headings_1": {"content": "and the funds were either used or lying idle on the schools\u2019 bank accounts.", "page": 56, "level": 2}}, [{"headings_0": {"content": "2.2.5. Un-Accounted for Funds", "page": 57, "level": 2}}, {"headings_1": {"content": "and the funds were either used or lying idle on the schools\u2019 bank accounts.", "page": 56, "level": 2}}]], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.2.6.", "metadata": {"headings": [{"headings_0": {"content": "2.2.6.", "page": 57, "level": 2}}, {"headings_1": {"content": "2.2.5. Un-Accounted for Funds", "page": 57, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Irregular payment of Salary and Salary arrears to staff in Apac DLG \nI reviewed the payroll data (IPPS) and the IFMS payments of Apac District Local Government and noted that the district irregularly paid out UGX 0.57 Bn to 25 individuals and to the estate of the deceased staff as salary and salary arrears without any supporting documentation. The amounts were irregularly expended leading to the overstatement of salary expenditure. \nI observed that much as there were no payroll deductions made for Apac Municipal Council, Apac Sub County, Chegere Sub County, Ibuje Sub County and Akokoro Sub County, the district transferred a total UGX 0.06 Bn from the wage provisions to the same entities with no justification. \nAn interview with the Human Resource Officer revealed that these payments were not generated by the Human Resource Department. \nThe Accounting Officer explained that investigations were going on by CID", "metadata": {"headings": [{"headings_0": {"content": "2.2.6.", "page": 57, "level": 2}}, {"headings_1": {"content": "2.2.5. Un-Accounted for Funds", "page": 57, "level": 2}}, [{"headings_0": {"content": "2.2.6.", "page": 57, "level": 2}}, {"headings_1": {"content": "2.2.5. Un-Accounted for Funds", "page": 57, "level": 2}}], [{"headings_0": {"content": "2.2.6.", "page": 57, "level": 2}}, {"headings_1": {"content": "2.2.5. Un-Accounted for Funds", "page": 57, "level": 2}}], [{"headings_0": {"content": "2.2.6.", "page": 57, "level": 2}}, {"headings_1": {"content": "2.2.5. Un-Accounted for Funds", "page": 57, "level": 2}}], [{"headings_0": {"content": "2.2.6.", "page": 57, "level": 2}}, {"headings_1": {"content": "2.2.5. Un-Accounted for Funds", "page": 57, "level": 2}}]], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Headquarters.", "metadata": {"headings": [{"headings_0": {"content": "Headquarters.", "page": 57, "level": 2}}, {"headings_1": {"content": "2.2.6.", "page": 57, "level": 2}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "In the meantime, I have instituted a forensic audit on the matter. \n45", "metadata": {"headings": [{"headings_0": {"content": "Headquarters.", "page": 57, "level": 2}}, {"headings_1": {"content": "2.2.6.", "page": 57, "level": 2}}, [{"headings_0": {"content": "Headquarters.", "page": 57, "level": 2}}, {"headings_1": {"content": "2.2.6.", "page": 57, "level": 2}}]], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.2.7.", "metadata": {"headings": [{"headings_0": {"content": "2.2.7.", "page": 58, "level": 2}}, {"headings_1": {"content": "Headquarters.", "page": 57, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Failure to submit Financial Statements for consolidation \nSection 52(1)(b) of the Public Finance Management Act (PFMA), 2015 requires that the Accountant General shall within three months after the end of each financial year prepare and submit to the Minister and the Auditor General the consolidated annual accounts of the local governments. \nA review of the consolidated financial statements of Local Governments revealed that 3 District Local Governments and 6 Municipal Councils with a total actual expenditure of UGX 163.08 Bn were not submitted for consolidation by the respective Accounting Officers as shown table below: \nTable 12 un-consolidated local governments Sn \nSN Entity Category Approved/revised Budget(UGX) Bn Actual Expenditure (UGX) Bn \n1 Arua DLG 71.71 52.29 2 Butaleja DLG 31.68 29.84 3 Bududa DLG 25.82 24.61 4 Arua MC 23.50 21.85 5 Ntungamo MC 8.41 6.68 6 Mityana MC 8.38 8.10 7 Kumi MC 6.11 5.72 8 Ibanda MC 11.00 10.25 9 Nebbi MC 6.08 3.74 Total 192.69 163.08 Source: Consolidated financial statements and schedules \nThe Accountant General explained that without any justification, the above entities failed to submit the financial statements contrary section 51 of the PFMA, 2015. These accounts were therefore not quality checked for compliance", "metadata": {"headings": [{"headings_0": {"content": "2.2.7.", "page": 58, "level": 2}}, {"headings_1": {"content": "Headquarters.", "page": 57, "level": 2}}, [{"headings_0": {"content": "2.2.7.", "page": 58, "level": 2}}, {"headings_1": {"content": "Headquarters.", "page": 57, "level": 2}}], [{"headings_0": {"content": "2.2.7.", "page": 58, "level": 2}}, {"headings_1": {"content": "Headquarters.", "page": 57, "level": 2}}], [{"headings_0": {"content": "2.2.7.", "page": 58, "level": 2}}, {"headings_1": {"content": "Headquarters.", "page": 57, "level": 2}}], [{"headings_0": {"content": "2.2.7.", "page": 58, "level": 2}}, {"headings_1": {"content": "Headquarters.", "page": 57, "level": 2}}], [{"headings_0": {"content": "2.2.7.", "page": 58, "level": 2}}, {"headings_1": {"content": "Headquarters.", "page": 57, "level": 2}}]], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "by the Accountant General.", "page": 58, "level": 2}}, {"headings_1": {"content": "2.2.7.", "page": 58, "level": 2}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Failure to include all individual local government votes in the consolidated financial statements means that the consolidated balances of revenue, expenditure, assets and liabilities do not represent the actual Local Government consolidated position. \nI advised the Accountant General to identify and address the specific challenges that prevented the entities from submitting their Financial Statements for consolidation. \n46", "metadata": {"headings": [{"headings_0": {"content": "by the Accountant General.", "page": 58, "level": 2}}, {"headings_1": {"content": "2.2.7.", "page": 58, "level": 2}}, [{"headings_0": {"content": "by the Accountant General.", "page": 58, "level": 2}}, {"headings_1": {"content": "2.2.7.", "page": 58, "level": 2}}], [{"headings_0": {"content": "by the Accountant General.", "page": 58, "level": 2}}, {"headings_1": {"content": "2.2.7.", "page": 58, "level": 2}}]], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2.2.8.", "metadata": {"headings": [{"headings_0": {"content": "2.2.8.", "page": 59, "level": 2}}, {"headings_1": {"content": "by the Accountant General.", "page": 58, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Implementation of UgIFT project activities", "metadata": {"headings": [{"headings_0": {"content": "2.2.8.", "page": 59, "level": 2}}, {"headings_1": {"content": "by the Accountant General.", "page": 58, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Status of completion of projects \nI undertook audit inspections of civil works in 24 Seed Schools and 41 Health Centre IIs located in a sample of 62 Districts and Municipal Councils and noted that 53 projects (80%) had not been completed, 11 projects (17%) had been completed while 01 project (2%) was not implemented. Notably, Amolatar, Oyam, Luwero, Sironko, Kamwenge and Kanungu Districts completed the construction of the seed schools and Health Centres. \nThe inspection results are summarised in the table below; Table 13: Status of implementation of UgIFT projects", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}, [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}], [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}]], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["SN.", "Sector", "Status of", "No. of", "%age", "Commencement period"], ["", null, "implementation", "projects", "Status", null], ["1", "Education", "Completed", "2", "8.3%", "Previous financial year(s)"], ["Completed and handed over 1 4.2% Previous financial year(s) Incomplete 20 83.3% Previous financial year(s) 1 4.2% 2020/2021 Subtotal 24 100%", null, null, null, null, null], ["2 Health Completed 3 7.3% Previous financial year(s) 3 7.3% 2020/2021 Completed and handed over 1 2.4% Previous financial year(s) 1 2.4% 2020/2021 Incomplete 19 46 % Previous financial year(s) 13 32% 2020/2021 Not implemented 1 2.4% Not started Subtotal 41 100%", null, null, null, null, null], ["Grand Total 65", null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Source: OAG analysis \nI further noted that out of the 53 incomplete projects, 36projects had exceeded their planned completion dates by an average of 11 months. \nThe Accounting Officers attributed the delays in project completion to; \na) The Covid-19 lockdown measures which limited the movement of materials and labour, \nb) The contractors abandoning the sites, \nc) Funds not being re-voted to the entities in time, \nd) Delayed hybrid procurements, \ne) Late release of funds, \nf) Poor terrain leading to impassable roads to some projects sites, \ng) Low capacity of the contractor in terms of manpower, machinery, and multiple projects. \nConsequently, the projects planned to be completed within the year were not completed, and as such the intended beneficiaries were denied services. \nI advised the Accounting Officers to liaise with the sector Ministries to ensure that the implementation bottlenecks identified above are addressed. \n47 \nb) Land Ownership \nThe Circular issued by the MoFPED in May 2018 requested all Local Governments to ensure that all Government projects are constructed on land with proof of ownership or a Memorandum of Understanding (MOU) with landowners; \nI observed 4 projects that did not have titles or MOUs for the land on which the seed schools and health centers were constructed as shown in the table below: \nTable 14: UgIFT projects without land titles", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}, [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}], [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}], [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}], [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}], [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}], [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}], [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}], [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}], [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}]], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["SN", "District/", "Name of", "Contract price", "Amount spent", "Status"], ["", "Municipal", "project", "(UGX) Bn", "(UGX) Bn", null], [null, "Council", null, null, null, null], ["1", "Kamwenge", "Construction", "2.02", "1.92", "Completed"], ["", "DLG", "of Bwizi Seed", null, null, "and handed"], [null, "", "school", null, null, "over"], ["2 Mityana DLG Upgrade of Busunjju HC II to HC III 0.66 Incomplete", null, null, null, null, null], ["3", "Kyotera", "Upgrade of", "0.66", "0.28", "Incomplete"], ["", "DLG", "Nyangoma HC", null, null, null], [null, "", "II to HC III", null, null, null], ["4 Moroto DLG Construction of Rupa Seed secondary school 1.94 1.70 Incomplete", null, null, null, null, null], ["Total", null, null, "5.28", "3.90", ""]], "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["SN.", "Sector", "Status of", "No. of", "%age", "Commencement period"], "type": "table"}}, {"content": "Source: OAG analysis \nLack of land titles exposes the projects to disputes. \nI advised the Accounting Officers to acquire land titles or MoUs for all the UgIFT projects.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}, [{"headings_0": {"content": "a)", "page": 59, "level": 3}}, {"headings_1": {"content": "2.2.8.", "page": 59, "level": 2}}]], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 60, "level": 3}}, {"headings_1": {"content": "a)", "page": 59, "level": 3}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Procurement of ICT equipment, Laboratory kits, and chemical reagents \nThe guidance on procurement of ICT equipment, science kits, and chemical reagents for seed schools by the Ministry of Education and Sports to all Accounting Officers on 28th August 2020 referenced EPD 192/335/01; which required the procurement to be conducted after successful completion and handover of the facilities. \nI noted that ICT equipment, Science kits and chemicals were procured for seed schools that had not been completed. The equipment were instead being kept in inappropriate storage facilities exposing them to a risk of obsolescence. \nThe Accounting Officers pledged to engage the contractors to ensure that construction works on the laboratories are completed. \nI advised the Accounting Officers to ensure that procurements for the equipment are only effected when the construction works have been \n48 \ncompleted. I also urged the Accounting Officer to ensure that items are properly stored. \nOther Information \nThe Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer; 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", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 60, "level": 3}}, {"headings_1": {"content": "a)", "page": 59, "level": 3}}, [{"headings_0": {"content": "c)", "page": 60, "level": 3}}, {"headings_1": {"content": "a)", "page": 59, "level": 3}}], [{"headings_0": {"content": "c)", "page": 60, "level": 3}}, {"headings_1": {"content": "a)", "page": 59, "level": 3}}], [{"headings_0": {"content": "c)", "page": 60, "level": 3}}, {"headings_1": {"content": "a)", "page": 59, "level": 3}}], [{"headings_0": {"content": "c)", "page": 60, "level": 3}}, {"headings_1": {"content": "a)", "page": 59, "level": 3}}], [{"headings_0": {"content": "c)", "page": 60, "level": 3}}, {"headings_1": {"content": "a)", "page": 59, "level": 3}}], [{"headings_0": {"content": "c)", "page": 60, "level": 3}}, {"headings_1": {"content": "a)", "page": 59, "level": 3}}], [{"headings_0": {"content": "c)", "page": 60, "level": 3}}, {"headings_1": {"content": "a)", "page": 59, "level": 3}}]], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "auditors\u2019 report thereon. My opinion on the financial statements does not cover the", "metadata": {"headings": [{"headings_0": {"content": "auditors\u2019 report thereon. My opinion on the financial statements does not cover the", "page": 61, "level": 2}}, {"headings_1": {"content": "c)", "page": 60, "level": 3}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "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. \nI have nothing to report in this regard. \nManagement Responsibilities for the Financial Statements \nUnder 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 local governments. \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 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 local government\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the local governments\u2019 financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "auditors\u2019 report thereon. My opinion on the financial statements does not cover the", "page": 61, "level": 2}}, {"headings_1": {"content": "c)", "page": 60, "level": 3}}, [{"headings_0": {"content": "auditors\u2019 report thereon. My opinion on the financial statements does not cover the", "page": 61, "level": 2}}, {"headings_1": {"content": "c)", "page": 60, "level": 3}}], [{"headings_0": {"content": "auditors\u2019 report thereon. My opinion on the financial statements does not cover the", "page": 61, "level": 2}}, {"headings_1": {"content": "c)", "page": 60, "level": 3}}], [{"headings_0": {"content": "auditors\u2019 report thereon. My opinion on the financial statements does not cover the", "page": 61, "level": 2}}, {"headings_1": {"content": "c)", "page": 60, "level": 3}}], [{"headings_0": {"content": "auditors\u2019 report thereon. My opinion on the financial statements does not cover the", "page": 61, "level": 2}}, {"headings_1": {"content": "c)", "page": 60, "level": 3}}], [{"headings_0": {"content": "auditors\u2019 report thereon. My opinion on the financial statements does not cover the", "page": 61, "level": 2}}, {"headings_1": {"content": "c)", "page": 60, "level": 3}}], [{"headings_0": {"content": "auditors\u2019 report thereon. My opinion on the financial statements does not cover the", "page": 61, "level": 2}}, {"headings_1": {"content": "c)", "page": 60, "level": 3}}]], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2021", "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": 61, "level": 2}}, {"headings_1": {"content": "auditors\u2019 report thereon. My opinion on the financial statements does not cover the", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2021", "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", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 61, "level": 2}}, {"headings_1": {"content": "auditors\u2019 report thereon. My opinion on the financial statements does not cover the", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "metadata": {"headings": [{"headings_0": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 61, "level": 2}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "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 aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements. \n49 \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 61, "level": 2}}, [{"headings_0": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 61, "level": 2}}], [{"headings_0": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 61, "level": 2}}]], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2021", "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.", "metadata": {"headings": [{"headings_0": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 61, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 61, "level": 2}}, [{"headings_0": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 61, "level": 2}}]], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2021", "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 local governments\u2019 internal control.", "metadata": {"headings": [{"headings_0": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 61, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 61, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 61, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}, {"headings_1": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "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 local government\u2019s ability to continue as a going concern. 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 local government to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}, {"headings_1": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- 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": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}, {"headings_1": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \nI 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 them 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. \n50 \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; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on the 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.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}, {"headings_1": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}, {"headings_1": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}, {"headings_1": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}, {"headings_1": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}, {"headings_1": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}, {"headings_1": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}, {"headings_1": {"content": "error and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is", "page": 61, "level": 2}}]], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2021", "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": 63, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "There were no material findings in respect of the compliance with legislation. \nJohn F.S. Muwanga AUDITOR GENERAL \n19 th December, 2021 \n51 \n2.3 \nREPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED SUMMARY STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30 TH JUNE 2021 \n2.3.1. Review of the Consolidated Summary Statement of Financial Performance of", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 63, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 63, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 63, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 63, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 63, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 63, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern", "page": 62, "level": 2}}]], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Public Corporations and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Public Corporations and State Enterprises", "page": 64, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 63, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "According to Section 3 of the Public Finance Management Act (PFMA), 2015 (as amended); \u201cA Public Corporation means an authority established by an Act of Parliament other than a local Government which receives a contribution from public funds, and any public body which in a financial year receives any income", "metadata": {"headings": [{"headings_0": {"content": "Public Corporations and State Enterprises", "page": 64, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 63, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "from public funds\u201d. Similarly, \u201cA State Enterprise means a body established", "metadata": {"headings": [{"headings_0": {"content": "from public funds\u201d. Similarly, \u201cA State Enterprise means a body established", "page": 64, "level": 2}}, {"headings_1": {"content": "Public Corporations and State Enterprises", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "under any Act other than the Company\u2019s Act or a local Government council, and", "metadata": {"headings": [{"headings_0": {"content": "under any Act other than the Company\u2019s Act or a local Government council, and", "page": 64, "level": 2}}, {"headings_1": {"content": "from public funds\u201d. Similarly, \u201cA State Enterprise means a body established", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "a company registered under the company\u2019s Act in which the Government or a", "metadata": {"headings": [{"headings_0": {"content": "a company registered under the company\u2019s Act in which the Government or a", "page": 64, "level": 2}}, {"headings_1": {"content": "under any Act other than the Company\u2019s Act or a local Government council, and", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "state enterprise has controlling interest\u201d.", "metadata": {"headings": [{"headings_0": {"content": "state enterprise has controlling interest\u201d.", "page": 64, "level": 2}}, {"headings_1": {"content": "a company registered under the company\u2019s Act in which the Government or a", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "In line with the PFMA, 2015, I reviewed the Consolidated Summary Statement of the Financial Performance of Public Corporations and State Enterprises for the year ended 30 th June 2021, and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "state enterprise has controlling interest\u201d.", "page": 64, "level": 2}}, {"headings_1": {"content": "a company registered under the company\u2019s Act in which the Government or a", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 64, "level": 3}}, {"headings_1": {"content": "state enterprise has controlling interest\u201d.", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Completeness of the Consolidated Summary Statement of Performance", "metadata": {"headings": [{"headings_0": {"content": "Completeness of the Consolidated Summary Statement of Performance", "page": 64, "level": 2}}, {"headings_1": {"content": "a)", "page": 64, "level": 3}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for Finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises and Companies where Government has controlling interest. \nI noted that 46 public corporations and state enterprises were supposed to be consolidated in accordance with Section 52 (1c) of the Public Finance Management Act (PFMA), 2015. However, I noted that seven (7) entities were not consolidated in the consolidated summary statement submitted by the Accountant General. \nFurthermore, Government shareholding in twelve (12) Public Corporations and State Enterprises was not disclosed in the consolidated summary statement of performance. This was caused by the absence of a comprehensive register of", "metadata": {"headings": [{"headings_0": {"content": "Completeness of the Consolidated Summary Statement of Performance", "page": 64, "level": 2}}, {"headings_1": {"content": "a)", "page": 64, "level": 3}}, [{"headings_0": {"content": "Completeness of the Consolidated Summary Statement of Performance", "page": 64, "level": 2}}, {"headings_1": {"content": "a)", "page": 64, "level": 3}}], [{"headings_0": {"content": "Completeness of the Consolidated Summary Statement of Performance", "page": 64, "level": 2}}, {"headings_1": {"content": "a)", "page": 64, "level": 3}}]], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Public Corporations and State Enterprises.", "metadata": {"headings": [{"headings_0": {"content": "Public Corporations and State Enterprises.", "page": 64, "level": 2}}, {"headings_1": {"content": "Completeness of the Consolidated Summary Statement of Performance", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "In the absence of a complete register of all consolidating public corporations and state enterprises, I was not able to ascertain the completeness of the submitted consolidated summary statement of financial performance of public corporation and state enterprises. \nI advised the Accountant General to establish a comprehensive register of all Public Corporations and State Enterprises with detailed information required for consolidation.", "metadata": {"headings": [{"headings_0": {"content": "Public Corporations and State Enterprises.", "page": 64, "level": 2}}, {"headings_1": {"content": "Completeness of the Consolidated Summary Statement of Performance", "page": 64, "level": 2}}, [{"headings_0": {"content": "Public Corporations and State Enterprises.", "page": 64, "level": 2}}, {"headings_1": {"content": "Completeness of the Consolidated Summary Statement of Performance", "page": 64, "level": 2}}]], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 64, "level": 3}}, {"headings_1": {"content": "Public Corporations and State Enterprises.", "page": 64, "level": 2}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Failure to submit financial statements for consolidation \n52 \nSection 51(2) of PFMA, 2015 provides that, the Accounting Officer of a public corporation shall, within two months after the end of each financial year, using the format prescribed by the Accountant-General, prepare and submit to the AccountantGeneral, a summary statement of financial performance of the public corporation and give a copy of the summary statement to the Secretary to the", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 64, "level": 3}}, {"headings_1": {"content": "Public Corporations and State Enterprises.", "page": 64, "level": 2}}, [{"headings_0": {"content": "b)", "page": 64, "level": 3}}, {"headings_1": {"content": "Public Corporations and State Enterprises.", "page": 64, "level": 2}}], [{"headings_0": {"content": "b)", "page": 64, "level": 3}}, {"headings_1": {"content": "Public Corporations and State Enterprises.", "page": 64, "level": 2}}]], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Treasury.", "metadata": {"headings": [{"headings_0": {"content": "Treasury.", "page": 65, "level": 2}}, {"headings_1": {"content": "b)", "page": 64, "level": 3}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "A review of the consolidated summary statement of performance of Public Corporations and State Enterprises revealed that two (2) entities did not submit performance returns to the Accountant General for consolidation as indicated in the table 15 below; \nTable 15: Entities not Consolidated, but Disclosed in summary statement", "metadata": {"headings": [{"headings_0": {"content": "Treasury.", "page": 65, "level": 2}}, {"headings_1": {"content": "b)", "page": 64, "level": 3}}, [{"headings_0": {"content": "Treasury.", "page": 65, "level": 2}}, {"headings_1": {"content": "b)", "page": 64, "level": 3}}]], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["S/N", "Enterprise", "Government Holding"], ["1.", "Uganda Air Cargo Corporation", "Not ascertained"], ["2\\. Uganda Refinery Holding Co Not ascertained", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Treasury.", "page": 65, "level": 2}}, {"headings_1": {"content": "b)", "page": 64, "level": 3}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Missing Entities in the consolidated summary statement \nSection 52(1) c of PFMA 2015 as amended requires the Accountant General within three months after the end of each financial year to prepare and submit to the Minister and the Auditor General a consolidated summary statement of the financial performance of public corporations and state enterprises and Companies where Government has a controlling interest. \nI noted that three (3) entities were neither reported nor disclosed in the consolidated summary statement of performance. (Table 16 below refers). \nTable 16: Entities neither reported nor Disclosed in the consolidated summary statement", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}, [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}], [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}], [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}]], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["S/N", "Enterprise", "Remarks"], ["1", "Uganda National Oil Company Limited", "Not reported in the previous year"], ["2 Nakivubo War Memorial Stadium Not reported in the previous year", null, null], ["3", "Uganda Crane Industries Ltd.", "Not reported in the previous year"]], "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "This implies that the consolidated summary statement of financial performance of public corporations and state enterprises does not reflect the accurate status of government ownership and interest and as such I was unable to assess and conclude on their performance. \nI advised the Accountant General to issue comprehensive guidelines in respect of all Public Corporations and state Enterprises to be consolidated to enable assessment of financial performance. \n53 \n2.4.1 Review of Financial Performance of Public Corporations and State Enterprises \nThe Government of Uganda (GoU) owns shares in a number of Public Corporations and State Enterprises. These enterprises, which are independently managed, are supposed to operate efficiently, make profits and pay dividends to Government. Their financial performance is therefore of interest to Government. \nAs noted in my previous reports, the Government Consolidated Summary Statement of financial performance of public corporations and State enterprises only reports on; government shareholding, total income, total expenditure, dividends declared, retained earnings, and net worth of entities. However, key performance assessment parameters, such as; profitability, return on assets, liquidity assessment, long-term debt, and interest cover are not reported on. As a result, I computed these ratios using audited financial statements for further analysis of performance of Public Corporations and State Enterprises, where applicable. \nOut of the 46 Public Corporations and State Enterprises, seven (7) entities were not assessed because they had not submitted audited accounts at the time of writing my report. Table 17 below refers; \nTable 17: Entities not assessed", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}, [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}], [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}], [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}], [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}], [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}], [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}], [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}]], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["S/N", "Entity", "Government Stake"], ["1.", "Uganda National Oil Company Limited", "100%"], ["2\\. Nakivubo War Memorial Stadium 100%", null, null], ["3.", "National Housing and Construction Company Limited", "51%"], ["4\\. Uganda Telecom Limited Not known", null, null], ["5.", "The Micro Finance Support Centre Ltd", "100%"], ["6\\. Uganda Seeds Limited 100%", null, null], ["7.", "Uganda Livestock Industry", "100%"]], "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["S/N", "Enterprise", "Remarks"], "type": "table"}}, {"content": "From the financial performance analysis undertaken, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 65, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 65, "level": 2}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "a) Profitability of Enterprises", "metadata": {"headings": [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 66, "level": 2}}, {"headings_1": {"content": "c)", "page": 65, "level": 3}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I noted that thirteen (13) out of the twenty-six (26) Public Corporation and State Enterprises analysed made profits/surplus in the year under review, with Uganda Electricity Transmission Company Limited (UETCL), Uganda Electricity Generation Company (UEGCL) and National Water and Sewerage Corporation (NWSC) posting profits of UGX 112Bn, UGX 91.9Bn and UGX 47.8Bn, respectively. Table 18 below refers. \n54 \nTable 18: Profitability of Public Corporation and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 66, "level": 2}}, {"headings_1": {"content": "c)", "page": 65, "level": 3}}, [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 66, "level": 2}}, {"headings_1": {"content": "c)", "page": 65, "level": 3}}], [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 66, "level": 2}}, {"headings_1": {"content": "c)", "page": 65, "level": 3}}]], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["No", "Entity", "Profit After Tax / Surplus", null, "Increase/"], ["", null, "for the year (UGX", null, "Decrease"], [null, null, "in Bn)", null, null], [null, null, "2020/21", "2019/20", ""], ["1\\. Uganda Electricity Transmission Company Limited (UETCL) 112.00 54.02 57.97", null, null, null, null], ["2.", "Uganda Electricity Generation Company", "91.93", "2.80", "89.14"], ["", "(UEGCL)", null, null, null], ["3\\. National Water and Sewerage Corporation (NWSC) 47.79 27.44 20.35", null, null, null, null], ["4.", "Kira Motors Corporation", "26.09", "", "26.10"], ["5\\. Uganda Development Bank Limited 22.11 10.14 11.97", null, null, null, null], ["6.", "Housing Finance Bank Limited", "20.69", "22.50", "(1.80)"], ["7\\. Pride Micro Finance (Dec 2020) 12.69 12.79 (0.98)", null, null, null, null], ["8.", "Post Bank Uganda Limited (Dec 2020)", "10.07", "8.38", "1.69"], ["9\\. Uganda Printing and Publishing Corporation 6.25 4.22 2.033", null, null, null, null], ["10.", "NEC Luwero", "3.68", "3.38", "0.30"], ["11\\. Insurance Training college 2.42 0.015 2.42", null, null, null, null], ["12.", "Uganda Wildlife Conservation education", "1.44", "1.74", "(0.30)"], ["", "Centre", null, null, null], ["13\\. Mandela National Stadium 1.08 (0.23) 1.38", null, null, null, null], ["14.", "Uganda Property Holdings Limited", "0.85", "", "0.85"], ["15\\. Uganda Development Corporation (Group) 0.63 (7.32) 7.95", null, null, null, null], ["16.", "NEC UZIMA", "0.15", "0.26", "(0.12)"], ["17\\. Nile Hotel International Limited 0.08 1.24 (1.16)", null, null, null, null], ["18.", "Uganda Energy Credit Capitalization Co.", "(0.87)", "(0.59)", "(0.28)"], ["", "Ltd", null, null, null], ["19\\. Kilembe Mines Limited (0.91) (2.81) (1.10)", null, null, null, null], ["20.", "New Vision Printing and Publishing", "(7.11)", "2.66", "(9.76)"], ["", "Company Limited", null, null, null], ["21\\. Uganda Electricity Distribution Company Limited (UEDCL) (10.90) (10.12) (0.78)", null, null, null, null], ["22.", "Uganda Broadcasting Corporation", "(19.32)", "(7.62)", "(11.71)"], ["23\\. Uganda Civil Aviation Authority (UCAA) (27.50) (13.74) (13.78)", null, null, null, null], ["24.", "Uganda Railways Corporation", "(37.78)", "(61.39)", "23.60"], ["25\\. Uganda Wildlife Authority (UWA) (45.05) 5.54 (50.59)", null, null, null, null], ["26.", "Uganda National Airlines Company Limited", "(164.60)", "(102.45)", "(62.12)"]], "metadata": {"headings": [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 66, "level": 2}}, {"headings_1": {"content": "c)", "page": 65, "level": 3}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "The general performance of some of the Public Corporations and State enterprises slightly improved compared to the previous year with companies such as Uganda Electricity Transmission Company Limited (UETCL), Uganda Electricity Generation Company (UEGCL) and National Water and Sewerage Corporation (NWSC) posting more than double the profits of the previous year. This was mainly attributed to government efforts to ease several COVID-19 restrictions, allowing certain businesses to reopen and government intervention of revamping the economy. \nI further noted that entities including Uganda Railways Corporation, Kilembe Mines Limited, Uganda Civil Aviation Authority (UCAA) and Uganda National Airlines Company Limited made losses as at the end of the financial year. However, it should be noted that this is the second year of operation of Uganda National Airlines in a highly competitive industry. \n55 \nI advised the entities to develop clear strategies to improve operations and adopt efficient financial management practices to lower operating costs and increase revenue generation. Government should also consider recapitalizing the most affected entities to revamp their operations.", "metadata": {"headings": [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 66, "level": 2}}, {"headings_1": {"content": "c)", "page": 65, "level": 3}}, [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 66, "level": 2}}, {"headings_1": {"content": "c)", "page": 65, "level": 3}}], [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 66, "level": 2}}, {"headings_1": {"content": "c)", "page": 65, "level": 3}}], [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 66, "level": 2}}, {"headings_1": {"content": "c)", "page": 65, "level": 3}}]], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "b) Return on Assets", "metadata": {"headings": [{"headings_0": {"content": "b) Return on Assets", "page": 68, "level": 2}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 66, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large", "metadata": {"headings": [{"headings_0": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large", "page": 68, "level": 2}}, {"headings_1": {"content": "b) Return on Assets", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "initial investments will generally have lower return on assets, ROAs below 5% are generally considered inadequate. \nApart from eleven (11) companies, which include; Uganda Wildlife Conservation education Centre, Uganda Electricity Transmission Company Limited, Kira Motors", "metadata": {"headings": [{"headings_0": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large", "page": 68, "level": 2}}, {"headings_1": {"content": "b) Return on Assets", "page": 68, "level": 2}}, [{"headings_0": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large", "page": 68, "level": 2}}, {"headings_1": {"content": "b) Return on Assets", "page": 68, "level": 2}}]], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "metadata": {"headings": [{"headings_0": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}, {"headings_1": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "College, NEC Constructions Construction Works and Engineering Limited, NEC Uzima, NEC Luwero, Insurance Regulatory Authority of Uganda and National Drug Authority which posted a favourable ROA, the rest of the entities where the ratio is applicable, registered a poor performance on ROA of below 5%. \nTable 19: Returns on Assets", "metadata": {"headings": [{"headings_0": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}, {"headings_1": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large", "page": 68, "level": 2}}, [{"headings_0": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}, {"headings_1": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large", "page": 68, "level": 2}}]], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["No.", "Entity", "Return on Asset (%)", null], [null, null, "2019/20", "2020/21"], ["1\\. Uganda Wildlife Conservation education Centre 49.9 48.1", null, null, null], ["2.", "Kira Motors Corporation", "41", "43"], ["3\\. NEC Constructions Construction Works and Engineering Limited 10.8 31", null, null, null], ["4.", "Uganda Electricity Transmission Company Limited", "26.2", "26.4"], ["5\\. Uganda Printing and Publishing Corporation 2.16 22.06", null, null, null], ["6.", "NEC UZIMA", "6.3", "12.1"], ["7\\. NEC Luwero 12.5 10", null, null, null], ["8.", "Pride Micro Finance (Dec 2020)", "4", "3.3"], ["9\\. Uganda Development Bank Limited 3.16 2.91", null, null, null], ["10.", "Housing Finance Bank Limited", "2.9", "2.5"], ["11\\. Post Bank Uganda Limited (Dec 2020) 2.57 2.25", null, null, null], ["12.", "Uganda Development Corporation (Group)", "-405.4", "1.8"], ["13\\. Uganda Post Limited 1 1", null, null, null], ["14.", "Uganda Electricity Generation Company", "0.69", "0.79"], ["15\\. Mandela National Stadium -0.16 0.6", null, null, null], ["16.", "Uganda Property Holdings Limited", "0.4", "0.33"], ["17\\. National Water and Sewerage Corporation 1.45 0.26", null, null, null], ["18.", "Nile Hotel International Limited", "0.67", "0.04"], ["19\\. New Vision Printing and Publishing Company Limited 5.28 -0.4", null, null, null], ["20.", "Uganda Electricity Distribution Company Limited", "-0.56", "-0.56"], ["21\\. Uganda Railways Corporation -1.66 -1.03", null, null, null], ["22.", "Uganda Civil Aviation Authority", "0.48", "-2.4"]], "metadata": {"headings": [{"headings_0": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}, {"headings_1": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "56", "metadata": {"headings": [{"headings_0": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}, {"headings_1": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large", "page": 68, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["23\\. Uganda Broadcasting Corporation -2.5 -5.88", null, null, null], ["24.", "Kilembe Mines Limited", "-6.72", "-10"], ["25\\. Uganda National Airlines Company Limited -12.2 -13.1", null, null, null], ["26.", "Uganda Wildlife authority", "6.84", "-21.75"], ["27\\. Soroti Fruits Limited -1513 -1590.2", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}, {"headings_1": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large", "page": 68, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["No.", "Entity", "Return on Asset (%)", "None"], "type": "table"}}, {"content": "c) Dividends \nI noted that, only Uganda Property Holdings Limited and Housing Finance Bank Limited proposed a dividend pay-out of, UGX 400,000,000 and UGX 1,495,222,000, respectively, in the year under review, Nile Hotel International Limited, Uganda Development Corporation (Group) and Housing Finance Bank Limited paid out dividends declared for the previous year totalling UGX.", "metadata": {"headings": [{"headings_0": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}, {"headings_1": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large", "page": 68, "level": 2}}, [{"headings_0": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}, {"headings_1": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large", "page": 68, "level": 2}}]], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2,269,944,381.", "metadata": {"headings": [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I further noted that although some companies were making significant amount of profits, they were not paying dividends to Government. \nThe enterprises attributed the non-payment of dividends to the loss-making positions and retention of funds to fund planned investments/projects. \nI advised the Accountant General to ensure that profit making enterprises provide a share of government dividend. \nd) Liquidity Assessment \nI analysed the ability of Public Corporations and State enterprises to meet their short-term financial obligations by comparing the current assets and current liabilities using the Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities between 1.5 and 2 is desirable, although acceptable current ratios vary between different industries or sectors. \nI noted that eighteen (18) entities were above the ideal threshold, implying that they are able to meet their liabilities as they fall due. three (3) entities had ratios below 1.0 and may have a challenge of paying their obligations as and when they fall due. The table 20 below refers. \nTable 20: Enterprise Liquidity", "metadata": {"headings": [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}, [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}]], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "", "Current Ratio", null], ["No", "Entity", "2020/21 26.24", "2019/20 9.9"], ["1\\. Nile Hotel International Limited 26.24 9.9", null, null, null], ["2.", "Soroti Fruits Limited", "25.7", "122.38"], ["3\\. NEC Luwero 11.9 5.1", null, null, null], ["4.", "NEC AGRO", "11.4", "2.7"], ["5\\. Uganda Development Corporation (Group) 9.3 4.3", null, null, null], ["6.", "Uganda Electricity Distribution Company Limited", "6.9", "7.4"]], "metadata": {"headings": [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "57", "metadata": {"headings": [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["7\\. Uganda Property Holding 3.9 2.5", null, null, null], ["8.", "Uganda National Airlines Company Limited", "2.7", "6.2"], ["9\\. Uganda Printing and Publishing Corporation 2.64 1.77", null, null, null], ["10.", "New Vision Printing and Publishing Company Limited", "2.6", "2.68"], ["11\\. Uganda Railways Corporation 2.6 3.09", null, null, null], ["12.", "NEC UZIMA", "2.3", "0.8"], ["13\\. Uganda Electricity Transmission Company Limited 1.9 1.66", null, null, null], ["14.", "NEC Constructions Construction Works and", "1.4", "1.3"], ["", "Engineering Limited", null, null], ["15\\. National Water and Sewerage Corporation 1.37 1.18", null, null, null], ["16.", "Uganda Wildlife Conservation education Centre", "1.3", "1.12"], ["17\\. Uganda Post Limited 1.1 1.2", null, null, null], ["18.", "Uganda Wildlife authority", "1.09", "1.93"], ["19\\. Mandela National Stadium 0.73 0.49", null, null, null], ["20.", "Kilembe Mines Limited", "0.56", "1.3"], ["21\\. Uganda Electricity Generation Company 0.43 0.53", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "", "Current Ratio", "None"], "type": "table"}}, {"content": "In addition, I noted that the customer deposits in the four banking institutions grew to an average of UGX.344Bn up from UGX.264 Bn in the prior year. Relatedly, the loan to deposit ratio averaged to 66% up from 64% which is still desirable at individual bank rating. The Table 21 below refers; \nTable 21: Liquidity assessment for financial institutions", "metadata": {"headings": [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}, [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}]], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Institution", "Liquidity assessment for banking institutions", null, null, null, null, null, null, null], ["SN 1.", "Bank", "Current ratio", null, "CustomerDeposits/loan", null, "Net liquid assets", null, "Loan to deposit", null], [null, "N Housing 1 Finance Bank 1.45 1.44", null, null, "s", null, null, null, null, null], [null, null, null, null, "654.1 559.8 35% 31% 84.10% 98%", null, null, null, null, null], ["2.", "Pride 2 Micro", "1.62", "1.56", "174.37", "140.82", "0", "0", "105%", "80%"], [null, "Finance", null, null, null, null, null, null, null, null], [null, "", null, null, null, null, null, null, null, null], ["3\\. Post 3 Bank 1.11 1.13 0 0 0 0 74.50% 77%", null, null, null, null, null, null, null, null, null], ["4.", "Uganda 4", "6.3", "4.42", "547", "354", "0", "0", "0", "0"], [null, "Development", null, null, null, null, null, null, null, null], [null, "Bank", null, null, null, null, null, null, null, null], ["Total 10 9 1375 1055 35% 31% 264% 255%", null, null, null, null, null, null, null, null, null], ["", "Average", "3", "2", "344", "264", "9%", "8%", "66%", "64%"]], "metadata": {"headings": [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "I further noted that despite the low activity during the COVID-19 period, Loans and advances to customers increased on average from UGX.336Bn to UGX.405Bn in the current year. \n58 \nTable 22 : Loans and Advances performance", "metadata": {"headings": [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}, [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}]], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["SN Bank Prior period (UGX- Billions) Current period (UGX-Billions)", null, null, null], ["1", "Housing finance bank", "550.60", "553.50"], ["2 Pride Micro Finance 171.76 183.39", null, null, null], ["3", "Postbank", "267.00", "334.70"], ["4 Uganda Development Bank 354.00 547.00", null, null, null], ["", "Average", "335.84", "404.65"]], "metadata": {"headings": [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "The performance of the 4 institutions was commendable. e) Interest cover \nI analysed the interest cover of Public Corporations and State enterprises that had taken loans to establish their ability to service the loans through payment of interest. Interest cover looks at how many times a Company\u2019s operating profits exceed its interest payable. A cover of two (2) times and above is usually considered to be safe, depending on the nature of industry. The implication is that a company is most likely to meet its interest payments. \nI noted that of the 3 companies/enterprises which were financing loans, two (2) (NWSC and the Insurance Training College) were better placed to meet their interest obligations, while the New Vision Printing and Publishing Company Limited was not. The Table 23 below refers. \nTable 23 : Enterprises' ability to service loan obligations", "metadata": {"headings": [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}, [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}]], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["No. Entity Profit Before Interest Interest (Financing cost) Interest Cover (No. of times) (2020/21 Interest Cover (No. of times) (2019/20", null, null, null, null, null], ["1", "National Water and", "18.68", "6.95", "2.7", "28.3"], ["", "Sewerage", null, null, null, null], [null, "Corporation", null, null, null, null], ["2 New Vision Printing and Publishing Company Limited (0.34) 0.59 -0.6 28.2", null, null, null, null, null], ["3", "Insurance Training", "2.42", "1.06", "2.30", "0.001"], ["", "college", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Overall Conclusion/Recommendation \nWhereas government policy to invest in critical sectors of the economy is commendable, it is important to ensure that such investments are operating efficiently and effectively to meet sector objectives. There is need for government to strengthen the supervision and monitoring of these entities. \nAlthough government efforts to ease several COVID-19 restrictions, allowing certain businesses to reopen improved performance of certain enterprises, the COVID 19 pandemic affected operations of a number of entities, and Government needs to assess its impact on the critical enterprises and corporations and provide the necessary guidance and assistance. \n59 \nPART 3: SECTORAL AND LOCAL GOVERNMENTS CROSS CUTTING FINDINGS \nThis part contains cross cutting key findings noted in the respective sectors and cross cutting service delivery issues in Local Governments.", "metadata": {"headings": [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}, [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}], [{"headings_0": {"content": "2,269,944,381.", "page": 69, "level": 2}}, {"headings_1": {"content": "Corporation, Uganda Printing and Publishing Corporation, Insurance Training", "page": 68, "level": 2}}]], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.0. Sectoral Key Findings 3.1. PUBLIC SECTOR MANAGEMENT", "metadata": {"headings": [{"headings_0": {"content": "3.0. Sectoral Key Findings 3.1. PUBLIC SECTOR MANAGEMENT", "page": 72, "level": 4}}, {"headings_1": {"content": "2,269,944,381.", "page": 69, "level": 2}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "3.1.1. Government readiness to implement the programmatic approach \nGovernment with effect from 1 st July 2020 started the implementation of NDP III as a successor plan to the NDP II. The overall objective of the NDP III is to increase household income and improving the quality of life of Ugandans. This plan is implemented using the programme approach to planning, budgeting, implementation and results reporting. This programme was also designed to address challenges faced in implementation of prior national development programmes which included uncoordinated planning, weak harmonization, limited sequencing of programmes, and poor linkages between outcomes and outputs. \nI reviewed the readiness of government to effectively implement the NDP III in order to achieve the desired outcomes. From the procedures undertaken, I noted that significant strides have been made towards effective implementation of the plan. \nAreas of commendable performance include; provision of guidelines to entities to facilitate transitioning to programme approach, development of the Programme Implementation Action Plans (PIAPs) for all programmes, development of strategic plans that are aligned to the NDP III by a number of entities in government, operationalization of Programme Working Groups (PWGs) to coordinate programme activities and development of guidelines for the programme working groups. \nDespite these achievements, there are a number of areas that need government attention if the NDP III overall objective is to be achieved. These include; \na) The shift from sector to programme planning and budgeting requires tracking progress towards attainment of results. This therefore implies that accountability and oversight processes should be re-aligned towards achievement of results as defined in the NDP III framework. This realignment has however not been fully attained.", "metadata": {"headings": [{"headings_0": {"content": "3.0. Sectoral Key Findings 3.1. PUBLIC SECTOR MANAGEMENT", "page": 72, "level": 4}}, {"headings_1": {"content": "2,269,944,381.", "page": 69, "level": 2}}, [{"headings_0": {"content": "3.0. Sectoral Key Findings 3.1. PUBLIC SECTOR MANAGEMENT", "page": 72, "level": 4}}, {"headings_1": {"content": "2,269,944,381.", "page": 69, "level": 2}}], [{"headings_0": {"content": "3.0. Sectoral Key Findings 3.1. PUBLIC SECTOR MANAGEMENT", "page": 72, "level": 4}}, {"headings_1": {"content": "2,269,944,381.", "page": 69, "level": 2}}], [{"headings_0": {"content": "3.0. Sectoral Key Findings 3.1. PUBLIC SECTOR MANAGEMENT", "page": 72, "level": 4}}, {"headings_1": {"content": "2,269,944,381.", "page": 69, "level": 2}}], [{"headings_0": {"content": "3.0. Sectoral Key Findings 3.1. PUBLIC SECTOR MANAGEMENT", "page": 72, "level": 4}}, {"headings_1": {"content": "2,269,944,381.", "page": 69, "level": 2}}], [{"headings_0": {"content": "3.0. Sectoral Key Findings 3.1. PUBLIC SECTOR MANAGEMENT", "page": 72, "level": 4}}, {"headings_1": {"content": "2,269,944,381.", "page": 69, "level": 2}}]], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 72, "level": 2}}, {"headings_1": {"content": "3.0. Sectoral Key Findings 3.1. PUBLIC SECTOR MANAGEMENT", "page": 72, "level": 4}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The shift from sector to programme planning and budgeting also requires a shift of the current government statistical processes to processes that are capable of delivering outcome statistics as defined in the NDP III. The current data systems therefore have to be revised so that they produce results data rather than output data. In addition, surveys and production of key results statistics need to be aligned to the NDP III M&E processes to enable real time capture of data and monitoring of the achievement of programme results.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 72, "level": 2}}, {"headings_1": {"content": "3.0. Sectoral Key Findings 3.1. PUBLIC SECTOR MANAGEMENT", "page": 72, "level": 4}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 72, "level": 2}}, {"headings_1": {"content": "b)", "page": 72, "level": 2}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The shift from sector to programme planning and budgeting also implies that government annual performance reporting will now be based on programmes rather than sectors. The challenge however is that a number of programme 60 working groups are still struggling to constitute themselves in order to do effective programme reporting which is likely to affect effective coordination and supervision of programme activities. d) The shift from sector to programme planning and budgeting also implies that budgets of MDAs and LGs are now developed and approved at programme level although appropriation and spending remain at vote level. However, a number of MDAs are grappling with understanding the new system. With 2 years into the implementation of NDP III, a number of MDAs and LGs have not fully transitioned their operations to the new programme based planning and budgeting and this is likely to affect the achievements of the NDP III objectives. Government should support the National Planning Authority in capacity building of MDAs and LGs staff such as planners, monitoring and evaluation officers among others to equip them with the necessary skills to track and evaluate the implementation of entity plans in line with the NDP III PIAPs. 3.1.2. Limited efforts to build the capacity of planning units within Government Section 7 (2) (d) provides that in pursuance of its primary planning functions, the Authority shall support local capacity development for national planning and, in particular, provide support and guidance to the national and local bodies responsible for the decentralized planning process. I have noted over the years that MDAs and Local Governments face significant challenges in planning, implementing, monitoring and reporting performance due to low capacity of their planning units. I however noted that although the mandate of the Authority provides for supporting the development of local capacity in planning, the Authority had not effectively executed this mandate. No trainings for planners had been undertaken by the Authority in the past three (3) years as a deliberate strategy to build planning capacity both at national and local levels. Failure to build planning capacity within the Government implies that there will be persistent challenges in the development, implementation, monitoring and reporting of performance in relation to the approved budgets, which affects service delivery and the credibility of the budgets both at entity and government-wide level. The Accounting Officer explained that the Authority developed a National Capacity Enhancement Project for strengthening planning", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 72, "level": 2}}, {"headings_1": {"content": "b)", "page": 72, "level": 2}}, [{"headings_0": {"content": "c)", "page": 72, "level": 2}}, {"headings_1": {"content": "b)", "page": 72, "level": 2}}], [{"headings_0": {"content": "c)", "page": 72, "level": 2}}, {"headings_1": {"content": "b)", "page": 72, "level": 2}}], [{"headings_0": {"content": "c)", "page": 72, "level": 2}}, {"headings_1": {"content": "b)", "page": 72, "level": 2}}], [{"headings_0": {"content": "c)", "page": 72, "level": 2}}, {"headings_1": {"content": "b)", "page": 72, "level": 2}}], [{"headings_0": {"content": "c)", "page": 72, "level": 2}}, {"headings_1": {"content": "b)", "page": 72, "level": 2}}], [{"headings_0": {"content": "c)", "page": 72, "level": 2}}, {"headings_1": {"content": "b)", "page": 72, "level": 2}}], [{"headings_0": {"content": "c)", "page": 72, "level": 2}}, {"headings_1": {"content": "b)", "page": 72, "level": 2}}], [{"headings_0": {"content": "c)", "page": 72, "level": 2}}, {"headings_1": {"content": "b)", "page": 72, "level": 2}}], [{"headings_0": {"content": "c)", "page": 72, "level": 2}}, {"headings_1": {"content": "b)", "page": 72, "level": 2}}], [{"headings_0": {"content": "c)", "page": 72, "level": 2}}, {"headings_1": {"content": "b)", "page": 72, "level": 2}}], [{"headings_0": {"content": "c)", "page": 72, "level": 2}}, {"headings_1": {"content": "b)", "page": 72, "level": 2}}], [{"headings_0": {"content": "c)", "page": 72, "level": 2}}, {"headings_1": {"content": "b)", "page": 72, "level": 2}}], [{"headings_0": {"content": "c)", "page": 72, "level": 2}}, {"headings_1": {"content": "b)", "page": 72, "level": 2}}]], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.2.1.", "metadata": {"headings": [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Monitoring and Supervision of Government Programmes under Office of the President \nThe Office of the President is mandated to follow up implementation of government programmes across the Country. However, the Office has staffing as well as office accommodation challenges which has limited adequate monitoring and supervision of the implementation of the programmes. The Office has a staffing gap of 80 positions of Senior Presidential Advisors, Resident District Commissioners and Deputy Resident District Commissioners. \nIn addition to the staffing gap, the RDCs lack enough accommodation. During the year under review, the Office of the President had a deployment of 146 RDCs in Districts and 10 RCCs in newly created cities out of which 107 are renting and 24 lack offices. \nIn order to address the above challenge, the Office envisioned an idea of constructing at least 10 RDC offices per annum in a phased approach starting with FY 2008/09. This idea was not fulfilled because government could not fund the capital budget as anticipated. This has necessitated the Office of the President to revert to constructing only one RDC office per annum as the case is currently and renting office space for the rest. Under this approach, the Office will take 107 years to construct offices for all RDCs and spend approximately UGX.445Million on rent annually. \nI have advised Government to ensure that the RDCs and RCCs are recruited and also develop an action plan for construction of offices in a phased manner to minimise the high operation costs. \n3.3. AGRICULTURE SECTOR \n3.3.1. Mainstreaming of Agriculture Sector agencies \nGovernment is still in the process of rationalizing agencies and public expenditure (RAPEX) under the Agricultural Sector which include Cotton Development Organisation, Uganda Coffee Development Authority, Coordinating Office for Control of Trypanosomiasis and Diary Development Authority. These entities have had challenges of attracting staff to undertake activities. The respective Accounting Officers attributed this challenge to the following:", "metadata": {"headings": [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}, [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}], [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}], [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}], [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}], [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}], [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Some successful candidates did not take up the job offers because the contract period was limited to only 18 months as recommended by Ministry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Ministry of Public Service and Solicitor General guided that recruitment of staff for the agencies affected by rationalization should only be for a period up to June 2023.", "metadata": {"headings": [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}, [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The employment contracts should contain a disclaimer clause to the effect that the employment can be terminated any time without recourse.", "metadata": {"headings": [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- There is no guarantee of retention of the workforce.", "metadata": {"headings": [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "The above situation has affected the agencies also in other areas of planning, execution of activities and implementation of the new NDP III strategic plans. \n62 \nI advised Government to fast-track implementation of the policy with a view of ensuring that the on-going rationalization activities are finalized in the shortest time possible to avoid further disruptions in the operations. \n3.3.2. Over dependence on the Public Private Partnership in the Cotton sector \nSection 5 (i) of the Cotton Development Organisation Act, vests the duty to facilitate cotton production, cotton research and extension through the Ministry responsible for", "metadata": {"headings": [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}, [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}], [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}], [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}], [{"headings_0": {"content": "3.2.1.", "page": 74, "level": 2}}, {"headings_1": {"content": "c)", "page": 72, "level": 2}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "agriculture to CDO. CDO\u2019s mandate is to promote production, monitor marketing and", "metadata": {"headings": [{"headings_0": {"content": "agriculture to CDO. CDO\u2019s mandate is to promote production, monitor marketing and", "page": 75, "level": 2}}, {"headings_1": {"content": "3.2.1.", "page": 74, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "processing of cotton and represent all aspects of the cotton subsector. \nOver the last 11 years, the Private Sector (Ginners) under their umbrella body Uganda Ginners and Cotton Exporters Association (UGCEA), have been supporting cotton production activities under the Cotton Production Support Program through a Memorandum of Understanding that is signed annually between CDO and UGCEA. The Program, using funds pooled voluntarily by UGCEA members into the Cotton Development Fund (CDF), supports a variety of activities which aim to assist cotton farmers in Uganda to increase cotton production and productivity through; provision of inputs, farmer mobilization and sensitization, extension services and agricultural mechanization. \nIt was noted that UGX.19.649Bn was budgeted to cater for the cotton marketing season 2020/21 out of which, UGX.15.154Bn was budgeted towards provision of planting seed and production inputs. Government was able to contribute only UGX.8.6Bn leaving the balance for the private partner intervention. This is an indication that government is relying more on the ginners to fund the cotton sector. \nDespite the intervention by the private sector, there were shortages in provision of inputs to farmers. From table below, 866 Mt of planting seed, 374.6 Mt of fertilizers and 2,260 spray pumps were not provided as projected in the strategic plan despite the support from the Ginners which directly affected the performance of the sector in achieving the desired cotton production targets.", "metadata": {"headings": [{"headings_0": {"content": "agriculture to CDO. CDO\u2019s mandate is to promote production, monitor marketing and", "page": 75, "level": 2}}, {"headings_1": {"content": "3.2.1.", "page": 74, "level": 2}}, [{"headings_0": {"content": "agriculture to CDO. CDO\u2019s mandate is to promote production, monitor marketing and", "page": 75, "level": 2}}, {"headings_1": {"content": "3.2.1.", "page": 74, "level": 2}}], [{"headings_0": {"content": "agriculture to CDO. CDO\u2019s mandate is to promote production, monitor marketing and", "page": 75, "level": 2}}, {"headings_1": {"content": "3.2.1.", "page": 74, "level": 2}}], [{"headings_0": {"content": "agriculture to CDO. CDO\u2019s mandate is to promote production, monitor marketing and", "page": 75, "level": 2}}, {"headings_1": {"content": "3.2.1.", "page": 74, "level": 2}}]], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "metadata": {"headings": [{"headings_0": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}, {"headings_1": {"content": "agriculture to CDO. CDO\u2019s mandate is to promote production, monitor marketing and", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": [["", "Planting", "Pesticides", "Fertilizers", "Spray", "Herbicides"], ["", "seed", null, null, "pumps", null], ["Production inputs needed(Strategic Plan) A 3,200 Mt 222,000 liters 415 Mt 7,000 0", null, null, null, null, null], ["Planned Quantities (MOU-", "2,500Mt", "224,000", "746 Mt", "3,000", "7,500 liters"], ["Ginners) B", null, "liters", null, null, null], ["Actual Quantities provided (Reports) C 2,334 Mt 287,102 liters 40.4 Mt 4,740 6,616 liters", null, null, null, null, null], ["Difference A - C", "866 Mt", "(65,102)", "374.6 Mt", "2,260", "(6,616)"], ["", null, null, null, null, "Liters"]], "metadata": {"headings": [{"headings_0": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}, {"headings_1": {"content": "agriculture to CDO. CDO\u2019s mandate is to promote production, monitor marketing and", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Source: OAG analysis of CDO Strategic Plan 2020/21-20, MOU, quarterly reports \n63 \nDependency on the Private sector for a key production activity such as provision of seed for planting and production inputs, risks the sustainability of the sector and enables the private sector to exercise influence over farmers through paying of low prices for the", "metadata": {"headings": [{"headings_0": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}, {"headings_1": {"content": "agriculture to CDO. CDO\u2019s mandate is to promote production, monitor marketing and", "page": 75, "level": 2}}, [{"headings_0": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}, {"headings_1": {"content": "agriculture to CDO. CDO\u2019s mandate is to promote production, monitor marketing and", "page": 75, "level": 2}}], [{"headings_0": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}, {"headings_1": {"content": "agriculture to CDO. CDO\u2019s mandate is to promote production, monitor marketing and", "page": 75, "level": 2}}]], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "metadata": {"headings": [{"headings_0": {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "page": 76, "level": 2}}, {"headings_1": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "key aspects such as targeted extension services for mobilizing farmers and training them on cotton agronomical practices using demonstration gardens established at village/parish level.", "metadata": {"headings": [{"headings_0": {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "page": 76, "level": 2}}, {"headings_1": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Management explained that limited government has affected the cotton production in the past 2 years. There was a drop in cotton production from 173,457 bales of lint in FY 2019/20 to 50,709 bales in the year under review largely as a result of heavy rains, meagre funds for procurement and distribution of production inputs as well as provision of extension services. The calamity of drop in the cotton production was brought to the attention of both the Ministry of Agriculture, Animal Industry & Fisheries and the Ministry of Finance, Planning & Economic Development and a request for a supplementary budget of UGX.5 billion was made. \nI advised the Accounting officer to continue liaising with the line Ministry and MoFPED to forge a way forward for the sector. \n3.3.3. Management of Foot and Mouth Disease (FMD) Outbreaks in the Country \nIt is the Mandate of MAAIF to regulate and control the prevalence of FMD within the country. Accordingly, Government intervened by procuring FMD vaccines from Kenya Veterinary Vaccines Production Institute (KEVEVAPI) and Botswana Vaccines Institute (BVI) which were distributed to farmers across the country especially in the areas where FMD has been reported previously. \nIn June 2021, the country was informed of unprecedented outbreaks of FMD along the cattle corridor. A review of management of the outbreak revealed failure of timely interventions as a result of challenges faced in the procurement of vaccines despite the availability of funds. Furthermore, the following shortcomings were noted; \na) During the financial year 2019/2020, 700,000 doses of FMD were procured in November 2019, however, only 500,000 (70%) of the consignment was delivered and significantly late by 4 months. \nb) 2,311,000 doses were planned to be procured in 2019/2020 however the supplier failed to deliver despite emergency situation and sensitivity of the disease. \nc) Although the supplier later delivered 1,700,000 doses (52%) during the year 2020/2021, and 2021/2022 financial year, the balance of 611,000 doses (24%) were still outstanding at the time of writing this report. The deliveries have not been made even after several delivery extensions to the supplier. \nThe continued presence of the FMD and the inadequate response in terms of vaccine availability has denied Ugandans opportunities to export livestock and livestock products", "metadata": {"headings": [{"headings_0": {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "page": 76, "level": 2}}, {"headings_1": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}, [{"headings_0": {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "page": 76, "level": 2}}, {"headings_1": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}], [{"headings_0": {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "page": 76, "level": 2}}, {"headings_1": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}], [{"headings_0": {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "page": 76, "level": 2}}, {"headings_1": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}], [{"headings_0": {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "page": 76, "level": 2}}, {"headings_1": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}], [{"headings_0": {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "page": 76, "level": 2}}, {"headings_1": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}], [{"headings_0": {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "page": 76, "level": 2}}, {"headings_1": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}], [{"headings_0": {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "page": 76, "level": 2}}, {"headings_1": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}], [{"headings_0": {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "page": 76, "level": 2}}, {"headings_1": {"content": "Table 24 : Comparison of consolidated quantities of production inputs", "page": 75, "level": 3}}]], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "to the international market and significantly curtails the Ministry\u2019s ability to achieve its", "metadata": {"headings": [{"headings_0": {"content": "to the international market and significantly curtails the Ministry\u2019s ability to achieve its", "page": 76, "level": 2}}, {"headings_1": {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "mandate. \n64 \nI advised the Accounting Officer to effectively and efficiently monitor such disease outbreaks within the Country so as to curb the spread and prevent further loss to the Community. Further, research collaborations with NARO should be enhanced for development of a local intervention.", "metadata": {"headings": [{"headings_0": {"content": "to the international market and significantly curtails the Ministry\u2019s ability to achieve its", "page": 76, "level": 2}}, {"headings_1": {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "page": 76, "level": 2}}, [{"headings_0": {"content": "to the international market and significantly curtails the Ministry\u2019s ability to achieve its", "page": 76, "level": 2}}, {"headings_1": {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "page": 76, "level": 2}}], [{"headings_0": {"content": "to the international market and significantly curtails the Ministry\u2019s ability to achieve its", "page": 76, "level": 2}}, {"headings_1": {"content": "farmers\u2019 crops. Further, inadequate Government funding limits CDO\u2019s interventions in", "page": 76, "level": 2}}]], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.4. JUSTICE LAW AND ORDER SECTOR", "metadata": {"headings": [{"headings_0": {"content": "3.4. JUSTICE LAW AND ORDER SECTOR", "page": 77, "level": 4}}, {"headings_1": {"content": "to the international market and significantly curtails the Ministry\u2019s ability to achieve its", "page": 76, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "3.4.1.", "metadata": {"headings": [{"headings_0": {"content": "3.4.1.", "page": 77, "level": 2}}, {"headings_1": {"content": "3.4. JUSTICE LAW AND ORDER SECTOR", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Management of cases and Case backlog \nVarious stakeholders in the Justice Law and Order Sector (JLOS) have implemented a number of management information systems as indicated in the table 25 below. \nTable 25 : Information Systems within the JLOS Sector", "metadata": {"headings": [{"headings_0": {"content": "3.4.1.", "page": 77, "level": 2}}, {"headings_1": {"content": "3.4. JUSTICE LAW AND ORDER SECTOR", "page": 77, "level": 4}}, [{"headings_0": {"content": "3.4.1.", "page": 77, "level": 2}}, {"headings_1": {"content": "3.4. JUSTICE LAW AND ORDER SECTOR", "page": 77, "level": 4}}], [{"headings_0": {"content": "3.4.1.", "page": 77, "level": 2}}, {"headings_1": {"content": "3.4. JUSTICE LAW AND ORDER SECTOR", "page": 77, "level": 4}}]], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["SN", "Information system", "Purpose", "Entity", "Cost (Bn)"], ["1", "Prosecution Case", "Record and collect information", "ODPP", "26.188"], ["", "Management", "pertaining to cases, and rapidly transfer", null, null], [null, "Information System", "case details from law enforcement", null, null], [null, "(PROCAMIS)", "across the DPP offices.", null, null], ["2 Court Case Administration System (CCAS) Receiving and allocating cases to different Judicial officers for further management. Judiciary No information", null, null, null, null], ["3", "The Electronic Court", "Manage case records, e-filing. The", "Judiciary", "9.277"], ["", "Case Management", "system tracks all aspects of a case life", null, null], [null, "Information System", "cycle from initial filing through", null, null], [null, "(ECCMIS)", "disposition up to appeal.", null, null], ["4 Prisoners Management Information System(PMIS) Recording and classifying of all prisoner related information across all the prisons. Prisons 0.501", null, null, null, null], ["5", "Crime Records", "Automate all paper based processes of", "Uganda", "0.5"], ["", "Management System", "case management.", "Police Force", null], [null, "(CRMS)", null, null, null], ["6 Suspect profiling systems Capture profiles of suspects such as bio data, photographs, and thumbprints among other features, to help in quick identification of suspects. Uganda Police Force No information", null, null, null, null], ["", "TOTAL", "", "", "36.466"]], "metadata": {"headings": [{"headings_0": {"content": "3.4.1.", "page": 77, "level": 2}}, {"headings_1": {"content": "3.4. JUSTICE LAW AND ORDER SECTOR", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Institutions require quick access to accurate, and reliable information in order to function well and promote the objectives of equitable justice for all. In pursuance on the goals of criminal justice, various entities within the sector have acquired computerised information management systems to enable them attain their mandate. \nAlthough Government has invested a sum of UGX.36.46Bn in four of the systems for the administration of Justice across the JLOS sector, I noted that the systems are stand- alone and decentralized without being integrated to enable information sharing across the sector. \nThe lack of systems\u2019 integration inter-linking the various entities such as the Police, Directorate of Prosecution, Judiciary and Prisons implies that the transfer of case details between stakeholders for the quick resolution of cases in the pursuit of Justice cannot be achieved. The absence of shared or integrated management systems may also result in inefficient allocation of resources, higher costs of procurement for IT hardware, network equipment and application software as well as duplications in the nature of service support from the suppliers/vendors of the applications and the hardware. \n65 \nI also observed that the implementation or setup of some of the systems is still ongoing in various entities. For instance, the Crime Records Management System in Uganda", "metadata": {"headings": [{"headings_0": {"content": "3.4.1.", "page": 77, "level": 2}}, {"headings_1": {"content": "3.4. JUSTICE LAW AND ORDER SECTOR", "page": 77, "level": 4}}, [{"headings_0": {"content": "3.4.1.", "page": 77, "level": 2}}, {"headings_1": {"content": "3.4. JUSTICE LAW AND ORDER SECTOR", "page": 77, "level": 4}}], [{"headings_0": {"content": "3.4.1.", "page": 77, "level": 2}}, {"headings_1": {"content": "3.4. JUSTICE LAW AND ORDER SECTOR", "page": 77, "level": 4}}], [{"headings_0": {"content": "3.4.1.", "page": 77, "level": 2}}, {"headings_1": {"content": "3.4. JUSTICE LAW AND ORDER SECTOR", "page": 77, "level": 4}}], [{"headings_0": {"content": "3.4.1.", "page": 77, "level": 2}}, {"headings_1": {"content": "3.4. JUSTICE LAW AND ORDER SECTOR", "page": 77, "level": 4}}]], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Police, the Prisoner\u2019s Information Management System in the Uganda Prisons, the", "metadata": {"headings": [{"headings_0": {"content": "Police, the Prisoner\u2019s Information Management System in the Uganda Prisons, the", "page": 78, "level": 2}}, {"headings_1": {"content": "3.4.1.", "page": 77, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Electronic Court Case Management Information System in Judiciary, the Suspect Profiling System in Uganda Police were still at the pilot testing stage or were yet to be fully rolled out and operationalised across all the regional offices countrywide. \nThis may have resulted in the non-optimal use of the information assets held on the systems. \nThe JLOS sector should review the existing systems and their functionality vis-\u00e0-vis the sector-wide needs with a view of achieving an integrated approach to information management within the sector, in order to avoid the duplication of data, delays in processing cases, and achieving efficiency in resource allocation across the sector so as to attain the goals of criminal justice administration.", "metadata": {"headings": [{"headings_0": {"content": "Police, the Prisoner\u2019s Information Management System in the Uganda Prisons, the", "page": 78, "level": 2}}, {"headings_1": {"content": "3.4.1.", "page": 77, "level": 2}}, [{"headings_0": {"content": "Police, the Prisoner\u2019s Information Management System in the Uganda Prisons, the", "page": 78, "level": 2}}, {"headings_1": {"content": "3.4.1.", "page": 77, "level": 2}}], [{"headings_0": {"content": "Police, the Prisoner\u2019s Information Management System in the Uganda Prisons, the", "page": 78, "level": 2}}, {"headings_1": {"content": "3.4.1.", "page": 77, "level": 2}}]], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.4.2.", "metadata": {"headings": [{"headings_0": {"content": "3.4.2.", "page": 78, "level": 2}}, {"headings_1": {"content": "Police, the Prisoner\u2019s Information Management System in the Uganda Prisons, the", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Operationalisation of the Joint Venture Agreement \nIn 2017 the Government of Uganda entered into a Joint Venture Agreement resulting in the formulation of the Uganda Securities Printing Company (USPC) for the exclusive production and supply of all security documents for the Government of Uganda, including National Identity Cards and Birth and Deaths Certificates. This venture had delayed to be operationalised and as a result a number of challenges were identified; \na) NIRA was expected to order a minimum of 4,500,000 national ID cards annually, starting with the financial year 2020/2021. However, no order was placed for the financial year under review due to lack of budget provisions for this activity. This is a breach of the contract agreement, which may result in the payment of fines for breach of contract. \nb) USPC was yet to supply IT systems and equipment to support the National ID system and the birth and death registration system. The system in use for Identification Information was supplied by M/S M\u00fchlbauer Uganda Limited, whose contract had expired and was not renewed. There is a risk that NIRA will operate without system support from the system vendor of the legacy (existing) system for an unspecified time. \nThe Accounting Officer explained that the Authority has been engaging USPC to resolve all the issues relating to the Joint Venture Agreement (JVA) and an Adhoc committee had been put in place comprising of all Permanent secretaries, including the Ministry of Internal Affairs, whose objective is to review the status of implementation of the JVA every quarter. \nI advised Government to design a clear road map and strategy to ensure compliance with the terms of the Joint Venture Agreement, including developing support systems to avoid the stalling of operations of the entity. \n66", "metadata": {"headings": [{"headings_0": {"content": "3.4.2.", "page": 78, "level": 2}}, {"headings_1": {"content": "Police, the Prisoner\u2019s Information Management System in the Uganda Prisons, the", "page": 78, "level": 2}}, [{"headings_0": {"content": "3.4.2.", "page": 78, "level": 2}}, {"headings_1": {"content": "Police, the Prisoner\u2019s Information Management System in the Uganda Prisons, the", "page": 78, "level": 2}}], [{"headings_0": {"content": "3.4.2.", "page": 78, "level": 2}}, {"headings_1": {"content": "Police, the Prisoner\u2019s Information Management System in the Uganda Prisons, the", "page": 78, "level": 2}}], [{"headings_0": {"content": "3.4.2.", "page": 78, "level": 2}}, {"headings_1": {"content": "Police, the Prisoner\u2019s Information Management System in the Uganda Prisons, the", "page": 78, "level": 2}}], [{"headings_0": {"content": "3.4.2.", "page": 78, "level": 2}}, {"headings_1": {"content": "Police, the Prisoner\u2019s Information Management System in the Uganda Prisons, the", "page": 78, "level": 2}}], [{"headings_0": {"content": "3.4.2.", "page": 78, "level": 2}}, {"headings_1": {"content": "Police, the Prisoner\u2019s Information Management System in the Uganda Prisons, the", "page": 78, "level": 2}}], [{"headings_0": {"content": "3.4.2.", "page": 78, "level": 2}}, {"headings_1": {"content": "Police, the Prisoner\u2019s Information Management System in the Uganda Prisons, the", "page": 78, "level": 2}}]], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.5. INFORMATION COMMUNICATION TECHNOLOGY SECTOR", "metadata": {"headings": [{"headings_0": {"content": "3.5. INFORMATION COMMUNICATION TECHNOLOGY SECTOR", "page": 79, "level": 2}}, {"headings_1": {"content": "3.4.2.", "page": 78, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "3.5.1. Absence of a National IT Governance/Oversight System", "metadata": {"headings": [{"headings_0": {"content": "3.5.1. Absence of a National IT Governance/Oversight System", "page": 79, "level": 4}}, {"headings_1": {"content": "3.5. INFORMATION COMMUNICATION TECHNOLOGY SECTOR", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I noted that Government did not have a national IT governance framework that establishes a proper IT governance structure and system. \nThe objective of an IT Governance system is to enable Government to; provide for strategic direction for ICT investments; prioritise and ensure strategic alignment of IT and e-government investments across Government; mitigate risks associated with the use and/or investments in ICT such as duplication of IT systems and wasteful expenditure; and optimise the use of ICT and e-government services, among others. \nAs a result, there is a lack of strategic insight in IT investments, and the Government may fail to optimise the use of existing ICT infrastructure. In addition, the Country lacks competitiveness in harnessing opportunities in ICT. \nI advised Government to consider establishing a national IT Governance Framework and structure to oversee investments in information and communication technologies.", "metadata": {"headings": [{"headings_0": {"content": "3.5.1. Absence of a National IT Governance/Oversight System", "page": 79, "level": 4}}, {"headings_1": {"content": "3.5. INFORMATION COMMUNICATION TECHNOLOGY SECTOR", "page": 79, "level": 2}}, [{"headings_0": {"content": "3.5.1. Absence of a National IT Governance/Oversight System", "page": 79, "level": 4}}, {"headings_1": {"content": "3.5. INFORMATION COMMUNICATION TECHNOLOGY SECTOR", "page": 79, "level": 2}}], [{"headings_0": {"content": "3.5.1. Absence of a National IT Governance/Oversight System", "page": 79, "level": 4}}, {"headings_1": {"content": "3.5. INFORMATION COMMUNICATION TECHNOLOGY SECTOR", "page": 79, "level": 2}}], [{"headings_0": {"content": "3.5.1. Absence of a National IT Governance/Oversight System", "page": 79, "level": 4}}, {"headings_1": {"content": "3.5. INFORMATION COMMUNICATION TECHNOLOGY SECTOR", "page": 79, "level": 2}}]], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.5.2.", "metadata": {"headings": [{"headings_0": {"content": "3.5.2.", "page": 79, "level": 2}}, {"headings_1": {"content": "3.5.1. Absence of a National IT Governance/Oversight System", "page": 79, "level": 4}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Failure by MDAs to Pay for National Backbone Infrastructure Services \nNITA-U provides NBI/EGI services to MDAs and Local Governments whose ICT budgets have been either consolidated or not consolidated under NITA-U's ICT budget. Currently, fifty-four (54) entities whose ICT budget is consolidated under the ICT sector budget, while the ICT budget for 72 entities are not consolidated. Out of seventy-two (72) entities, only ten (10) entities have honoured their obligations. This has led to the accumulation of domestic arrears totalling UGX.22.96Bn as of 30th June 2021. \nThe arrears largely relate to the costs of expanding the national backbone/e- Government infrastructure (NBI/EGI). Notably, domestic arrears accounted for 14% of the annual GoU budget for the Authority, which is not only unsustainable but may lead to difficulties in the provision and extension of e-government services throughout the", "metadata": {"headings": [{"headings_0": {"content": "3.5.2.", "page": 79, "level": 2}}, {"headings_1": {"content": "3.5.1. Absence of a National IT Governance/Oversight System", "page": 79, "level": 4}}, [{"headings_0": {"content": "3.5.2.", "page": 79, "level": 2}}, {"headings_1": {"content": "3.5.1. Absence of a National IT Governance/Oversight System", "page": 79, "level": 4}}], [{"headings_0": {"content": "3.5.2.", "page": 79, "level": 2}}, {"headings_1": {"content": "3.5.1. Absence of a National IT Governance/Oversight System", "page": 79, "level": 4}}]], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Country.", "metadata": {"headings": [{"headings_0": {"content": "Country.", "page": 79, "level": 2}}, {"headings_1": {"content": "3.5.2.", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I advised management to liaise with MoFPED in consultation with MDAs to ensure that the ICT budgets are consolidated under the ICT Sector budget.", "metadata": {"headings": [{"headings_0": {"content": "Country.", "page": 79, "level": 2}}, {"headings_1": {"content": "3.5.2.", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.5.3. Uncollected Revenue from Media Operators", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Uncollected Revenue from Media Operators", "page": 79, "level": 4}}, {"headings_1": {"content": "Country.", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I noted that UCC stopped invoicing government bodies, namely: Uganda Telecom Limited (in-Administration), Uganda Broadcasting Corporation and Uganda Post Limited, for licensing and other charges. A review of the financial statements of these Government agencies revealed an un-invoiced amount of UGX.50.9 Bn. Management attributed it to the financial distress of these companies and the URA's tax policy of invoicing for VAT based on invoices raised by taxpayers, whether paid or not. \nI noted that UCC did not issue invoices worth UGX.421.9Million to 15 operators (4 television operators and 11 FM broadcasting stations) during the period under review, contrary to its financial regulations. \n67 \nRelatedly, UCC has not enforced the payment of a 2% gross annual levy on the licensed Television and FM radio operators gazetted in 2017, contrary to Section 68(1) of the UCC Act 2013. Management explained that the operators had appealed to the Minister", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Uncollected Revenue from Media Operators", "page": 79, "level": 4}}, {"headings_1": {"content": "Country.", "page": 79, "level": 2}}, [{"headings_0": {"content": "3.5.3. Uncollected Revenue from Media Operators", "page": 79, "level": 4}}, {"headings_1": {"content": "Country.", "page": 79, "level": 2}}], [{"headings_0": {"content": "3.5.3. Uncollected Revenue from Media Operators", "page": 79, "level": 4}}, {"headings_1": {"content": "Country.", "page": 79, "level": 2}}], [{"headings_0": {"content": "3.5.3. Uncollected Revenue from Media Operators", "page": 79, "level": 4}}, {"headings_1": {"content": "Country.", "page": 79, "level": 2}}]], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "of Information, Communication Technology & National Guidance.", "metadata": {"headings": [{"headings_0": {"content": "of Information, Communication Technology & National Guidance.", "page": 80, "level": 2}}, {"headings_1": {"content": "3.5.3. Uncollected Revenue from Media Operators", "page": 79, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I advised management to engage all stakeholders and collect the levies due.", "metadata": {"headings": [{"headings_0": {"content": "of Information, Communication Technology & National Guidance.", "page": 80, "level": 2}}, {"headings_1": {"content": "3.5.3. Uncollected Revenue from Media Operators", "page": 79, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.5.4. Lack of a Communications Tribunal", "metadata": {"headings": [{"headings_0": {"content": "3.5.4. Lack of a Communications Tribunal", "page": 80, "level": 4}}, {"headings_1": {"content": "of Information, Communication Technology & National Guidance.", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "During the audit, I observed that the Commission does not have a Tribunal contrary to Sections 60(1 & 2) and 64(1) of the Uganda Communications Act, 2013. The tribunal would have jurisdiction to hear and determine all matters relating to communications services arising from decisions made by the Commission or the Minister under this Act. \nIn the absence of the tribunal, the Commission lacks jurisdiction to hear and determine matters arising from decisions made by the Commission or the Minister under this Act. Currently, the matters are being heard by the Minister and the Commission, which creates a conflict of interest. \nThe Accounting Officer explained that the responsibility to appoint the tribunal does not reside with the Commission and that the tribunal is to be appointed by the President on the recommendation of the Judicial Service Commission, and that the matter had been brought to the attention of the Minister of ICT and National Guidance. \nI advised management and the Board of Directors to liaise with the relevant authorities to constitute the Communications Tribunal. \n68 \n3.6. ACCOUNTABILITY SECTOR", "metadata": {"headings": [{"headings_0": {"content": "3.5.4. Lack of a Communications Tribunal", "page": 80, "level": 4}}, {"headings_1": {"content": "of Information, Communication Technology & National Guidance.", "page": 80, "level": 2}}, [{"headings_0": {"content": "3.5.4. Lack of a Communications Tribunal", "page": 80, "level": 4}}, {"headings_1": {"content": "of Information, Communication Technology & National Guidance.", "page": 80, "level": 2}}], [{"headings_0": {"content": "3.5.4. Lack of a Communications Tribunal", "page": 80, "level": 4}}, {"headings_1": {"content": "of Information, Communication Technology & National Guidance.", "page": 80, "level": 2}}], [{"headings_0": {"content": "3.5.4. Lack of a Communications Tribunal", "page": 80, "level": 4}}, {"headings_1": {"content": "of Information, Communication Technology & National Guidance.", "page": 80, "level": 2}}], [{"headings_0": {"content": "3.5.4. Lack of a Communications Tribunal", "page": 80, "level": 4}}, {"headings_1": {"content": "of Information, Communication Technology & National Guidance.", "page": 80, "level": 2}}], [{"headings_0": {"content": "3.5.4. Lack of a Communications Tribunal", "page": 80, "level": 4}}, {"headings_1": {"content": "of Information, Communication Technology & National Guidance.", "page": 80, "level": 2}}]], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.6.1.", "metadata": {"headings": [{"headings_0": {"content": "3.6.1.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.5.4. Lack of a Communications Tribunal", "page": 80, "level": 4}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Approval of supplementary funding without matching revenue \nIt was established that during the financial year ended 30 th June 2021, supplementary funding totalling UGX.6.13Tn was granted by the Minister of Finance, Planning and Economic Development. It was however, noted that the source of funding for the supplementary expenditure was not clearly shown before approval was granted. \nAs a result, the supplementary expenditure was instead financed by internal budget cuts from various votes, thus affecting the implementation of plans/activities by the affected votes. Although the budget was raised from UGX.45.495Tn to UGX.51.625Tn, only UGX.46.6Tn was realised, resulting in unfunded activities worth UGX.4.98Tn.", "metadata": {"headings": [{"headings_0": {"content": "3.6.1.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.5.4. Lack of a Communications Tribunal", "page": 80, "level": 4}}, [{"headings_0": {"content": "3.6.1.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.5.4. Lack of a Communications Tribunal", "page": 80, "level": 4}}], [{"headings_0": {"content": "3.6.1.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.5.4. Lack of a Communications Tribunal", "page": 80, "level": 4}}]], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.6.2. Underperformance in Revenue Collection", "metadata": {"headings": [{"headings_0": {"content": "3.6.2. Underperformance in Revenue Collection", "page": 81, "level": 4}}, {"headings_1": {"content": "3.6.1.", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I observed that, URA had a total revenue collection target of UGX.22.04Tn for the financial year 2020/21 and collected total gross revenue of UGX.19.65Tn (89%) hence a shortfall of UGX.2.39Tn (11%). Under collection of revenue affects cash flow performance of Government and realisation of the planned service delivery targets. In addition, it may increase the national debt burden as the Country may fail to honour its obligations and borrow more to address revenue shortfalls. Management attributed the performance to the adverse impact of the COVID-19 pandemic. \nI advised management to continue implementing strategies to enhance revenue collection.", "metadata": {"headings": [{"headings_0": {"content": "3.6.2. Underperformance in Revenue Collection", "page": 81, "level": 4}}, {"headings_1": {"content": "3.6.1.", "page": 81, "level": 2}}, [{"headings_0": {"content": "3.6.2. Underperformance in Revenue Collection", "page": 81, "level": 4}}, {"headings_1": {"content": "3.6.1.", "page": 81, "level": 2}}]], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.6.3.", "metadata": {"headings": [{"headings_0": {"content": "3.6.3.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.6.2. Underperformance in Revenue Collection", "page": 81, "level": 4}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Performance of the collaborating institutions under the Tax Registration and Expansion Programme (TREP)", "metadata": {"headings": [{"headings_0": {"content": "3.6.3.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.6.2. Underperformance in Revenue Collection", "page": 81, "level": 4}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "During the financial year 2020/2021, the collaborating institutions under the Tax Registration and Expansion Programme (TREP) registered only 167,211 taxpayers against a target of 436,869 taxpayers representing 38.27% registration success a shortfall of 61.7%. In revenue terms, although TREP had a revenue target of UGX.124.58 Bn in FY 2020/21, it had only collected UGX.49.93Bn by 30th June 2021, representing a 40% performance rate. In addition, the Ministry of Local Government had planned to implement activities worth UGX.4.4Bn under TREP activities but only implemented activities worth UGX.3.3Bn, leaving un-implemented activities worth UGX.1.1Bn despite receiving full funding. As a result, the e-LogRev objective of simplifying and strengthening the local revenue collection systems for Local Governments may not be achieved in time. \nThe paltry performance was attributed to the effects of the COVID-19 pandemic that has set back many businesses, political riots and limited staff at the various stations because URA TREP officers had been laid off, thus resulting in limited staff capacity to conduct enforcement. \nI advised the project management to review their strategies to enhance performance by agreeing on improvement plans to meet the project target.", "metadata": {"headings": [{"headings_0": {"content": "3.6.3.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.6.2. Underperformance in Revenue Collection", "page": 81, "level": 4}}, [{"headings_0": {"content": "3.6.3.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.6.2. Underperformance in Revenue Collection", "page": 81, "level": 4}}]], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.6.4.", "metadata": {"headings": [{"headings_0": {"content": "3.6.4.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.6.3.", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Overstay of projects in the Public Investment Plan (PIP)-UGX.39.01Tn \nThe Public Investment Management Reform Strategy provides that projects are supposed to be delivered on budget and on time in order to achieve the desired goals and objectives. \n69 \nAudit observed that in the sample of 371 projects, 342 projects with budgets totalling to UGX.39Tn had gone past their planned exit periods that date as far back as the FY2010/11, with some projects having been extended for more than 12 years. The audit noted that the projects continued to receive Development Committee approval for a continued stay on the PIP. It was noted that only 40% of the projects in the PIP were still within their expected time period. \nAs a result, this has caused delays in the completion of key projects, cost overruns and high commitment fees on foreign debt on account of low Absorption and failure to complete projects on time. It should also be noted that the effectiveness of some projects dwindles as time goes by. \nThe PS/ST was advised to critically review the justification for maintaining certain projects within the Country's Public Investment Plan.", "metadata": {"headings": [{"headings_0": {"content": "3.6.4.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.6.3.", "page": 81, "level": 2}}, [{"headings_0": {"content": "3.6.4.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.6.3.", "page": 81, "level": 2}}], [{"headings_0": {"content": "3.6.4.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.6.3.", "page": 81, "level": 2}}], [{"headings_0": {"content": "3.6.4.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.6.3.", "page": 81, "level": 2}}], [{"headings_0": {"content": "3.6.4.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.6.3.", "page": 81, "level": 2}}], [{"headings_0": {"content": "3.6.4.", "page": 81, "level": 2}}, {"headings_1": {"content": "3.6.3.", "page": 81, "level": 2}}]], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.6.5.", "metadata": {"headings": [{"headings_0": {"content": "3.6.5.", "page": 82, "level": 2}}, {"headings_1": {"content": "3.6.4.", "page": 81, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Un recovered Advances; UGX.2,819,193,074 \nMoFPED introduced a policy to advance funds to entities before actual collection of Appropriation in Aid on the condition that these funds will be recovered after collection. The policy failed in the FY2018/19 and 2019/20 due to failure to recover funds fully. \nDuring the financial year 2018/19, entities were advanced Appropriation in Aid, of which UGX.22.16Bn remained outstanding as at year-end. During the year 19/20, UGX.21.31Bn was recovered, leaving UGX.849 million outstanding. \nIt was also noted that during the financial year 2020/21, a total of UGX.116.9Bn was again advanced in disregard of what had happened earlier to various Local Governments. Out of the funds advanced, UGX.114.07Bn was recovered, leaving UGX.2.81Bn outstanding.", "metadata": {"headings": [{"headings_0": {"content": "3.6.5.", "page": 82, "level": 2}}, {"headings_1": {"content": "3.6.4.", "page": 81, "level": 2}}, [{"headings_0": {"content": "3.6.5.", "page": 82, "level": 2}}, {"headings_1": {"content": "3.6.4.", "page": 81, "level": 2}}], [{"headings_0": {"content": "3.6.5.", "page": 82, "level": 2}}, {"headings_1": {"content": "3.6.4.", "page": 81, "level": 2}}], [{"headings_0": {"content": "3.6.5.", "page": 82, "level": 2}}, {"headings_1": {"content": "3.6.4.", "page": 81, "level": 2}}]], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.6.6.", "metadata": {"headings": [{"headings_0": {"content": "3.6.6.", "page": 82, "level": 2}}, {"headings_1": {"content": "3.6.5.", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Absence of a monitoring and evaluation framework for impact assessment for tax exemptions \nThe Government of Uganda has offered many beneficiaries' tax benefits, including tax holidays, waivers for tax payments, and refunding of various taxes as stipulated in various agreements and memorandum of understanding. The benefits are granted based on intended objectives that include promotion of economic growth, increasing employment, facilitation for extension of social services by Non-Government Organisations, among others. \nIt was, however, noted that there is no mechanism in place for evaluating and or assessing the impact of the benefits granted. Analysis revealed that a number of beneficiaries have since had their benefit period expired without any follow up. \nIn the absence of a monitoring framework, Government is not in a position to assess the impact of the tax benefits granted to the various beneficiaries. \nThe Accounting Officer was advised to review the tax exemption Policy and set up a monitoring mechanism to follow up all tax incentive beneficiaries. \n70 \n3.7. ENERGY SECTOR", "metadata": {"headings": [{"headings_0": {"content": "3.6.6.", "page": 82, "level": 2}}, {"headings_1": {"content": "3.6.5.", "page": 82, "level": 2}}, [{"headings_0": {"content": "3.6.6.", "page": 82, "level": 2}}, {"headings_1": {"content": "3.6.5.", "page": 82, "level": 2}}], [{"headings_0": {"content": "3.6.6.", "page": 82, "level": 2}}, {"headings_1": {"content": "3.6.5.", "page": 82, "level": 2}}], [{"headings_0": {"content": "3.6.6.", "page": 82, "level": 2}}, {"headings_1": {"content": "3.6.5.", "page": 82, "level": 2}}], [{"headings_0": {"content": "3.6.6.", "page": 82, "level": 2}}, {"headings_1": {"content": "3.6.5.", "page": 82, "level": 2}}], [{"headings_0": {"content": "3.6.6.", "page": 82, "level": 2}}, {"headings_1": {"content": "3.6.5.", "page": 82, "level": 2}}], [{"headings_0": {"content": "3.6.6.", "page": 82, "level": 2}}, {"headings_1": {"content": "3.6.5.", "page": 82, "level": 2}}]], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.7.1.", "metadata": {"headings": [{"headings_0": {"content": "3.7.1.", "page": 83, "level": 2}}, {"headings_1": {"content": "3.6.6.", "page": 82, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Capitalization of Uganda National Oil Company and its Subsidiary Companies \nUganda National Oil Company (UNOC) is charged with a mandate of representing", "metadata": {"headings": [{"headings_0": {"content": "3.7.1.", "page": 83, "level": 2}}, {"headings_1": {"content": "3.6.6.", "page": 82, "level": 2}}, [{"headings_0": {"content": "3.7.1.", "page": 83, "level": 2}}, {"headings_1": {"content": "3.6.6.", "page": 82, "level": 2}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Government of Uganda\u2019s Commercial interests in Oil and Gas Sector. The Company is", "metadata": {"headings": [{"headings_0": {"content": "Government of Uganda\u2019s Commercial interests in Oil and Gas Sector. The Company is", "page": 83, "level": 2}}, {"headings_1": {"content": "3.7.1.", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "strategically positioned to participate in the down-stream, middle-stream and the up- stream of the oil and gas value chain, thereby engaging in the exploration, production and commercialization activities. The Company is anticipated to fully participate in the exploration and production in the Albertine Graben; the oil refinery and the oil pipeline. As a result, UNOC has registered two flag ship Subsidiary Companies to champion its commercial interests. These include; the Uganda Refinery Holding Company for the refinery business, and the East African Crude Oil Pipeline Company to lead in the pipeline business. \nI noted that despite the significant initial investment requirements by UNOC and its subsidiary companies, the government has not fully capitalized the companies to enable their full participation in the sector. The companies are consistently facing funding constraints. For the period under review, I noted that out of the Budget of UGX.76.38Bn for UNOC, only UGX.34.4Bn was availed, resulting in a funding gap of UGX41.98Bn, which is 54.96% of the budget. \nAfter the Final Investment Decision for the Upstream and EACOP Project, which is envisaged to be undertaken in February 2022, there will be a rapid increase of oil and gas activities which will cause an exponential growth in the financing needs of the", "metadata": {"headings": [{"headings_0": {"content": "Government of Uganda\u2019s Commercial interests in Oil and Gas Sector. The Company is", "page": 83, "level": 2}}, {"headings_1": {"content": "3.7.1.", "page": 83, "level": 2}}, [{"headings_0": {"content": "Government of Uganda\u2019s Commercial interests in Oil and Gas Sector. The Company is", "page": 83, "level": 2}}, {"headings_1": {"content": "3.7.1.", "page": 83, "level": 2}}], [{"headings_0": {"content": "Government of Uganda\u2019s Commercial interests in Oil and Gas Sector. The Company is", "page": 83, "level": 2}}, {"headings_1": {"content": "3.7.1.", "page": 83, "level": 2}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Companies.", "metadata": {"headings": [{"headings_0": {"content": "Companies.", "page": 83, "level": 2}}, {"headings_1": {"content": "Government of Uganda\u2019s Commercial interests in Oil and Gas Sector. The Company is", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UNOC has proposed a capitalization plan to MOFPED in its annual work programme and budget for the FY 2021/22 of UGX.914.18Bn comprising Capital expenditure (UGX.304.08Bn) and Operating expenditure (UGX.129.10Bn). \nThe Accounting Officer explained that he was engaging MOFPED and other stakeholders to secure finances to that magnitude, and a plan has been agreed with government on a phased approach towards capitalizing UNOC and its subsidiary companies. \nI advised the Accounting Officer to fast-track their discussions with MoFPED to ensure adequate capitalization of the companies to enable government commercial participation in the strategic oil and gas sector.", "metadata": {"headings": [{"headings_0": {"content": "Companies.", "page": 83, "level": 2}}, {"headings_1": {"content": "Government of Uganda\u2019s Commercial interests in Oil and Gas Sector. The Company is", "page": 83, "level": 2}}, [{"headings_0": {"content": "Companies.", "page": 83, "level": 2}}, {"headings_1": {"content": "Government of Uganda\u2019s Commercial interests in Oil and Gas Sector. The Company is", "page": 83, "level": 2}}], [{"headings_0": {"content": "Companies.", "page": 83, "level": 2}}, {"headings_1": {"content": "Government of Uganda\u2019s Commercial interests in Oil and Gas Sector. The Company is", "page": 83, "level": 2}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.7.2.", "metadata": {"headings": [{"headings_0": {"content": "3.7.2.", "page": 83, "level": 2}}, {"headings_1": {"content": "Companies.", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Implementation of the Electricity Connection Policy(ECP) \nThe Government of Uganda established the Electricity Connections Policy (ECP), 2018 which is expected to run from 2018 to 2027. The primary objective of the policy is to increase electricity access, and provide cleaner energy to Ugandans. The policy aims at achieving the 26% rural access target by 2022, 30% national coverage target by 2020 and accelerating access after 2020 in order to achieve 60% access rate by the year 2027. \nI noted from the review of the Connections Department work plans and progress reports for the year under review that out of the 97,000 annual planned connections, only 3,683 (3.7%) connections were undertaken. The dismal performance may frustrate the", "metadata": {"headings": [{"headings_0": {"content": "3.7.2.", "page": 83, "level": 2}}, {"headings_1": {"content": "Companies.", "page": 83, "level": 2}}, [{"headings_0": {"content": "3.7.2.", "page": 83, "level": 2}}, {"headings_1": {"content": "Companies.", "page": 83, "level": 2}}], [{"headings_0": {"content": "3.7.2.", "page": 83, "level": 2}}, {"headings_1": {"content": "Companies.", "page": 83, "level": 2}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Government\u2019s initiatives under the Policy and NDP III of increasing electricity access to", "metadata": {"headings": [{"headings_0": {"content": "Government\u2019s initiatives under the Policy and NDP III of increasing electricity access to", "page": 83, "level": 2}}, {"headings_1": {"content": "3.7.2.", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "the population to 60% by 2027. \n71 \nI further noted that the ECP was facing challenges in delayed procurement of connection materials, under funding of compensations for the Project Affected Persons (PAPs), vandalism of the distribution network, among others. \nThe Accounting Officer explained that the funding for the Connection Policy got exhausted and the Policy was first suspended by Government. However, it resumed in March 2021 to facilitate connections by utilizing materials procured with funding from African Development Bank (ADB). He further explained, that Rural Electrification Program (REP) had secured approval from AFD to utilize the grant for connections intended to benefit 45,000 customers under the result-based implementation arrangement with the expected implementation to start by March 2022, and the connection materials are expected under the TBEA/Exim Bank contract which will benefit over 172,000 customers by June 2022. \nI advised the Accounting Officer to liaise with the relevant stakeholders such as MoFPED and MEMD, to devise Sustainable funding strategies and ensure that implementation of the ECP is fast tracked for the achievement of policy objectives and service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Government\u2019s initiatives under the Policy and NDP III of increasing electricity access to", "page": 83, "level": 2}}, {"headings_1": {"content": "3.7.2.", "page": 83, "level": 2}}, [{"headings_0": {"content": "Government\u2019s initiatives under the Policy and NDP III of increasing electricity access to", "page": 83, "level": 2}}, {"headings_1": {"content": "3.7.2.", "page": 83, "level": 2}}], [{"headings_0": {"content": "Government\u2019s initiatives under the Policy and NDP III of increasing electricity access to", "page": 83, "level": 2}}, {"headings_1": {"content": "3.7.2.", "page": 83, "level": 2}}], [{"headings_0": {"content": "Government\u2019s initiatives under the Policy and NDP III of increasing electricity access to", "page": 83, "level": 2}}, {"headings_1": {"content": "3.7.2.", "page": 83, "level": 2}}], [{"headings_0": {"content": "Government\u2019s initiatives under the Policy and NDP III of increasing electricity access to", "page": 83, "level": 2}}, {"headings_1": {"content": "3.7.2.", "page": 83, "level": 2}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.7.3. Vandalism and Theft of UETCL Grid Assets", "metadata": {"headings": [{"headings_0": {"content": "3.7.3. Vandalism and Theft of UETCL Grid Assets", "page": 84, "level": 4}}, {"headings_1": {"content": "Government\u2019s initiatives under the Policy and NDP III of increasing electricity access to", "page": 83, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Uganda Electricity Transmission Company Ltd (UECTCL is charged with bulk evacuation of power using High Voltage (220Kv and 132Kv). The Company majorly uses steel Towers for the construction of the Transmission Lines. During the year it incurred UGX.0.5Bn in purchase of Galvanized Angle bars to replace vandalized tower members. Further analysis revealed that the Company incurred UGX 1.56Bn in replacement costs on assorted transmission line items vandalized between 2017 and 2021. \nThe Accounting Officer explained that this was a nationwide vice that has been brought to the attention of Cabinet and Security Agencies. In addition, Management installed a pilot security system on transmission lines, however the system was itself vandalized. Nevertheless, management continues to engage security agencies and also community policing to protect UETCL installations. \nVandalism impedes continuity and reliability of electricity supply to the country and strains company resources used to replace vandalized items and associated works. In addition, energy not transmitted due to infrastructure breakdown translates into loss in revenue to the company. \nI advised the Accounting Officer to continue engaging the MoFPED and MEMD in order to obtain funding for Implementation of Key Projects and follow up with the relevant stakeholders to fast-track amendment of the relevant legislation and promotion of Joint Ventures and negotiation of Commercial Partnerships.", "metadata": {"headings": [{"headings_0": {"content": "3.7.3. Vandalism and Theft of UETCL Grid Assets", "page": 84, "level": 4}}, {"headings_1": {"content": "Government\u2019s initiatives under the Policy and NDP III of increasing electricity access to", "page": 83, "level": 2}}, [{"headings_0": {"content": "3.7.3. Vandalism and Theft of UETCL Grid Assets", "page": 84, "level": 4}}, {"headings_1": {"content": "Government\u2019s initiatives under the Policy and NDP III of increasing electricity access to", "page": 83, "level": 2}}], [{"headings_0": {"content": "3.7.3. Vandalism and Theft of UETCL Grid Assets", "page": 84, "level": 4}}, {"headings_1": {"content": "Government\u2019s initiatives under the Policy and NDP III of increasing electricity access to", "page": 83, "level": 2}}], [{"headings_0": {"content": "3.7.3. Vandalism and Theft of UETCL Grid Assets", "page": 84, "level": 4}}, {"headings_1": {"content": "Government\u2019s initiatives under the Policy and NDP III of increasing electricity access to", "page": 83, "level": 2}}]], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.7.4.", "metadata": {"headings": [{"headings_0": {"content": "3.7.4.", "page": 84, "level": 2}}, {"headings_1": {"content": "3.7.3. Vandalism and Theft of UETCL Grid Assets", "page": 84, "level": 4}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Deemed Energy Purchases: UGX.87.7 Billion and Power Evacuation Losses UGX.15.29", "metadata": {"headings": [{"headings_0": {"content": "3.7.4.", "page": 84, "level": 2}}, {"headings_1": {"content": "3.7.3. Vandalism and Theft of UETCL Grid Assets", "page": 84, "level": 4}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Billion", "metadata": {"headings": [{"headings_0": {"content": "Billion", "page": 84, "level": 2}}, {"headings_1": {"content": "3.7.4.", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Deemed energy refers to the electric power that is available for dispatch by an Independent Power Producer (IPP), but due to; non-existent or a weak grid infrastructure, and/ or insufficient demand, the power is not dispatched. This effectively transfers the market risk from the investors to Government, especially when the Power Purchase Agreement states so. \n72 \nAccording to several Power Purchase Agreements (PPAs) and other implementation agreements signed between the IPPs, GOU, and UETCL; GOU committed to construct power evacuation infrastructure from the IPP\u2019s generation facilities to the distribution network upon commencement of generation and dispatch of power by IPPs. The failure to dispatch generated power constitutes deemed energy, and UETCL shall make payments to IPPs for such energy generated and not dispatched in accordance with the power purchase agreement. \nI noted that UETCL continues to pay significant amounts relating to deemed energy purchases. As a result, deemed energy costs of UGX.87.7 billion in regard to thirteen (13) Power Purchase Agreements (PPAs), save for one Hydro Power Plant (HPP), were financed through the electricity tariff system, hence negatively impacting on the electricity price to the final consumer. \nSimilarly, I noted that UEDCL incurred an amount UGX.15.20Bn from power evacuation losses payable to UETCL for bulk power purchases. The amount is due to power evacuation losses stemming from absence of transmission lines to evacuate electricity from PA Technical, Siti 1 and Arpe Power Plants which resulted into wheeling power over a lower capacity and weaker distribution lines operated by UEDCL. These are significant losses for which the Company did not generate economic value. Payment of", "metadata": {"headings": [{"headings_0": {"content": "Billion", "page": 84, "level": 2}}, {"headings_1": {"content": "3.7.4.", "page": 84, "level": 2}}, [{"headings_0": {"content": "Billion", "page": 84, "level": 2}}, {"headings_1": {"content": "3.7.4.", "page": 84, "level": 2}}], [{"headings_0": {"content": "Billion", "page": 84, "level": 2}}, {"headings_1": {"content": "3.7.4.", "page": 84, "level": 2}}], [{"headings_0": {"content": "Billion", "page": 84, "level": 2}}, {"headings_1": {"content": "3.7.4.", "page": 84, "level": 2}}], [{"headings_0": {"content": "Billion", "page": 84, "level": 2}}, {"headings_1": {"content": "3.7.4.", "page": 84, "level": 2}}]], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "this amount would significantly affect the Company\u2019s cash flows.", "metadata": {"headings": [{"headings_0": {"content": "this amount would significantly affect the Company\u2019s cash flows.", "page": 85, "level": 2}}, {"headings_1": {"content": "Billion", "page": 84, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue engaging the Regulator and other sector players to address the infrastructural constraints in the transmission network to ensure efficient evacuation of generated power.", "metadata": {"headings": [{"headings_0": {"content": "this amount would significantly affect the Company\u2019s cash flows.", "page": 85, "level": 2}}, {"headings_1": {"content": "Billion", "page": 84, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.7.5. Delayed Commissioning of Karuma HPP", "metadata": {"headings": [{"headings_0": {"content": "3.7.5. Delayed Commissioning of Karuma HPP", "page": 85, "level": 4}}, {"headings_1": {"content": "this amount would significantly affect the Company\u2019s cash flows.", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "According to the 4th Quarter Progress Report, I noted that the completion date for Karuma Dam was further extended to 15th June 2022, resulting in a delay of 3 years and 6 months from the initial planned completion date due to unfinished works such as the spillway rehabilitation and other minor defects. \nI noted that the completion of land acquisition process or the Resettlement Action Plan (RAP) for the 132kV Karuma-Lira Transmission Line and Karuma Dam Reservoir by UTECL and MEMD, respectively, remain outstanding. These when not completed will affect the commissioning of the Karuma Dam and is a breach of the employer\u2019s obligations under the EPC Contract with significant risk to the overall project completion. \nThe delays in Project completion are likely to result in increased supervision costs, by the supervising consultant, and increased commitment fees payable on undrawn balances of the loan, of which GoU had already paid commitment fees amounting to UGX.2.9Bn as at 30th June 2021. It also reduces the period between commissioning, commercialization and payback which may have implications on the electricity tariff structure. \nI further noted Key Non-conformities by the EPC Contractor which included; 11kV switchgears installation, Units 1 to 6 ring gate leakage oil sump control box, severe damages on the various 400kV cables, damaged conic sealing surfaces, repair of the oil water separator unit, prolonged spillway operation, Outgoing Line Yard \u2013 cracks in the Control Building and absence of a Floating Boom. \n73 \nThere is a risk that the non-conformities will result into damages, malfunction of equipment, unreliable plant components, and significant impact on working life duration and high operation and maintenance costs, as well as, negative environmental impact. This is likely to further affect the timely and successful commissioning of the Karuma", "metadata": {"headings": [{"headings_0": {"content": "3.7.5. Delayed Commissioning of Karuma HPP", "page": 85, "level": 4}}, {"headings_1": {"content": "this amount would significantly affect the Company\u2019s cash flows.", "page": 85, "level": 2}}, [{"headings_0": {"content": "3.7.5. Delayed Commissioning of Karuma HPP", "page": 85, "level": 4}}, {"headings_1": {"content": "this amount would significantly affect the Company\u2019s cash flows.", "page": 85, "level": 2}}], [{"headings_0": {"content": "3.7.5. Delayed Commissioning of Karuma HPP", "page": 85, "level": 4}}, {"headings_1": {"content": "this amount would significantly affect the Company\u2019s cash flows.", "page": 85, "level": 2}}], [{"headings_0": {"content": "3.7.5. Delayed Commissioning of Karuma HPP", "page": 85, "level": 4}}, {"headings_1": {"content": "this amount would significantly affect the Company\u2019s cash flows.", "page": 85, "level": 2}}], [{"headings_0": {"content": "3.7.5. Delayed Commissioning of Karuma HPP", "page": 85, "level": 4}}, {"headings_1": {"content": "this amount would significantly affect the Company\u2019s cash flows.", "page": 85, "level": 2}}], [{"headings_0": {"content": "3.7.5. Delayed Commissioning of Karuma HPP", "page": 85, "level": 4}}, {"headings_1": {"content": "this amount would significantly affect the Company\u2019s cash flows.", "page": 85, "level": 2}}]], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Dam.", "metadata": {"headings": [{"headings_0": {"content": "Dam.", "page": 86, "level": 2}}, {"headings_1": {"content": "3.7.5. Delayed Commissioning of Karuma HPP", "page": 85, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the rectification of pending works under the Karuma Dam is expedited to enable project completion and commissioning without further delay.", "metadata": {"headings": [{"headings_0": {"content": "Dam.", "page": 86, "level": 2}}, {"headings_1": {"content": "3.7.5. Delayed Commissioning of Karuma HPP", "page": 85, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.7.6.", "metadata": {"headings": [{"headings_0": {"content": "3.7.6.", "page": 86, "level": 2}}, {"headings_1": {"content": "Dam.", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Bottlenecks in the Compensation of Project Affected Persons(PAPs) under Transmission Line Projects \nThe Uganda Electricity Transmission Company Ltd (UETCL) is mandated to augment", "metadata": {"headings": [{"headings_0": {"content": "3.7.6.", "page": 86, "level": 2}}, {"headings_1": {"content": "Dam.", "page": 86, "level": 2}}, [{"headings_0": {"content": "3.7.6.", "page": 86, "level": 2}}, {"headings_1": {"content": "Dam.", "page": 86, "level": 2}}]], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "government\u2019s efforts of increasing electricity coverage and expanding the national", "metadata": {"headings": [{"headings_0": {"content": "government\u2019s efforts of increasing electricity coverage and expanding the national", "page": 86, "level": 2}}, {"headings_1": {"content": "3.7.6.", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "power transmission line network. The Sustainable Development Goals (SDGs); Seven (7) and Nine (9) both aim at increased electricity access by 2030.The electricity transmission sector has been affected by delayed construction and energizing of transmission lines. The delay has contributed to the low electricity consumption rates in the country of 215 KWh per capita per year, which is below the Sub-Saharan Africa\u2019s average of 552Kwh per capita per year. The delayed construction has further more resulted into low uptake of borrowed funds, leading to increased costs, such as commitment fees paid. \nThe delays in undertaking the construction of the transmission lines have been majorly attributed to inadequacies in the compensation process of the Project Affected Persons", "metadata": {"headings": [{"headings_0": {"content": "government\u2019s efforts of increasing electricity coverage and expanding the national", "page": 86, "level": 2}}, {"headings_1": {"content": "3.7.6.", "page": 86, "level": 2}}, [{"headings_0": {"content": "government\u2019s efforts of increasing electricity coverage and expanding the national", "page": 86, "level": 2}}, {"headings_1": {"content": "3.7.6.", "page": 86, "level": 2}}]], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "(PAPs), thus leading to challenges faced in \u201cAcquisition of the Right of Way\u201d (ROW).", "metadata": {"headings": [{"headings_0": {"content": "(PAPs), thus leading to challenges faced in \u201cAcquisition of the Right of Way\u201d (ROW).", "page": 86, "level": 2}}, {"headings_1": {"content": "government\u2019s efforts of increasing electricity coverage and expanding the national", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "This has in turn led to delayed implementation of a number of projects in the Energy Sector. A review of the compensation process under UETCL revealed the following irregularities;", "metadata": {"headings": [{"headings_0": {"content": "(PAPs), thus leading to challenges faced in \u201cAcquisition of the Right of Way\u201d (ROW).", "page": 86, "level": 2}}, {"headings_1": {"content": "government\u2019s efforts of increasing electricity coverage and expanding the national", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 86, "level": 3}}, {"headings_1": {"content": "(PAPs), thus leading to challenges faced in \u201cAcquisition of the Right of Way\u201d (ROW).", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The budgeting, disbursement, and absorption of compensation funds were not properly managed which resulted into over budgeting to the tune of UGX.111.3Bn on GERP and Mputa projects.", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 86, "level": 3}}, {"headings_1": {"content": "(PAPs), thus leading to challenges faced in \u201cAcquisition of the Right of Way\u201d (ROW).", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "ii)", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 86, "level": 3}}, {"headings_1": {"content": "i)", "page": 86, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The valuation process was marred with a number of irregularities, which included the use of un-updated district compensation rates; and unverified legal interests in the land; which resulted into unnecessary revaluations and ligation.", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 86, "level": 3}}, {"headings_1": {"content": "i)", "page": 86, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iii)", "metadata": {"headings": [{"headings_0": {"content": "iii)", "page": 86, "level": 3}}, {"headings_1": {"content": "ii)", "page": 86, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "About 56% of the PAPs for GERP and Mputa projects were not properly identified, and this resulted into a mismatch between the number of PAPs appearing on the Payment files, Survey reports and Valuation Reports.", "metadata": {"headings": [{"headings_0": {"content": "iii)", "page": 86, "level": 3}}, {"headings_1": {"content": "ii)", "page": 86, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iv)", "metadata": {"headings": [{"headings_0": {"content": "iv)", "page": 86, "level": 3}}, {"headings_1": {"content": "iii)", "page": 86, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Of the released compensation amount of UGX.21.5Bn for both GERP and Mputa Projects, only UGX.5.86Bn was paid to PAPs, thus resulting into unspent funds to the tune of UGX.15.64Bn. This mostly affected the GERP Project which alone had UGX.13.17Bn not utilized, while Mputa had only UGX.1.66Bn.", "metadata": {"headings": [{"headings_0": {"content": "iv)", "page": 86, "level": 3}}, {"headings_1": {"content": "iii)", "page": 86, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "v)", "metadata": {"headings": [{"headings_0": {"content": "v)", "page": 86, "level": 3}}, {"headings_1": {"content": "iv)", "page": 86, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "There were significant delays in compensation of PAPs. 1,109 PAPs (52.2%) for Mputa and 821 (35%) for the GERP Transmission Line remained unpaid by the time of concluding the audit (November, 2021). Relatedly, Compensations in kind also delayed whereby out of 149 PAPs identified, only 93 were resettled, leaving 56 PAPs not resettled. \n74 \nvi) There were inadequacies in the construction of the resettlement houses which included; irregular payments to contractors, delayed progress of works, discrepancies in drawing specifications and BOQs, poor materials used for construction, and a number of defects which were not rectified. \nTimely compensations of project affected persons (PAPs) and acquisition of the right of way for electricity transmission lines would enable increased access to electricity by the citizens as envisaged in the sustainable development goals; 7 and 9. This would have a multiplier effect on industrialization which is critical for creation of employment and ultimately poverty reduction in the country. \nI advised management to streamline its RAP processes, including proper identification of PAPs, clear valuation processes, proper budgeting and release of funds, timely submission of PAP documentation and proper supervision of RAP activities.", "metadata": {"headings": [{"headings_0": {"content": "v)", "page": 86, "level": 3}}, {"headings_1": {"content": "iv)", "page": 86, "level": 3}}, [{"headings_0": {"content": "v)", "page": 86, "level": 3}}, {"headings_1": {"content": "iv)", "page": 86, "level": 3}}], [{"headings_0": {"content": "v)", "page": 86, "level": 3}}, {"headings_1": {"content": "iv)", "page": 86, "level": 3}}], [{"headings_0": {"content": "v)", "page": 86, "level": 3}}, {"headings_1": {"content": "iv)", "page": 86, "level": 3}}], [{"headings_0": {"content": "v)", "page": 86, "level": 3}}, {"headings_1": {"content": "iv)", "page": 86, "level": 3}}]], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.8. GENDER AND SOCIAL DEVELOPMENT SECTOR", "metadata": {"headings": [{"headings_0": {"content": "3.8. GENDER AND SOCIAL DEVELOPMENT SECTOR", "page": 87, "level": 4}}, {"headings_1": {"content": "v)", "page": 86, "level": 3}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "3.8.1. Labour Externalization Inadequacies", "metadata": {"headings": [{"headings_0": {"content": "3.8.1. Labour Externalization Inadequacies", "page": 87, "level": 2}}, {"headings_1": {"content": "3.8. GENDER AND SOCIAL DEVELOPMENT SECTOR", "page": 87, "level": 4}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Labour externalization is a process whereby government undertakes to regulate the export of labour to foreign countries. This role is under the mandate of the Ministry of Gender, Labour and Social Development (MoGLSD). This activity involves the signing of Bi-lateral Migrant Agreements (BLMA) with destination countries. I noted that the country has only 3 BLMAs with destination countries namely; Saudi Arabia, the Hashemite Kingdom of Jordan and the United Arab Emirates. However, a review of the ministry records indicated that the country was exporting labour to more than 3 countries, such as; Kuwait, Oman, Qatar, Turkey, Afghanistan, Iraq and Somalia, among others. \nI noted that the Ministry had no mechanism in place to monitor the implementation of the BLMAs. Furthermore, pre-externalization checks on the working conditions, safety and health perspectives of the importing labour organizations had not been undertaken. I observed that 246 female migrant workers returned between June and December 2019 without completing their contract period of two years due to human abuse related challenges, according to the Uganda Association of External Recruitment Agencies reception Centre report on Returnee Migrant workers. \nFurthermore, 548 external labour cases were registered, out of which, 48 (9%) cases remained unresolved at year end. \nAccordingly, the gender equality, labour and human rights of over 103,935 Ugandan workers who have migrated to various countries to provide labour, from July 2016 to June 2021, may not be guaranteed without duly signed BLMAs. \nI advised the Accounting Officer to expedite the finalization of bilateral migrant agreements with all the destination countries as this would provide clear international protocols for protection of migrant workers. In addition, the Ministry should liaise with Ugandan Missions in the destination countries and register all the Ugandan migrants for ease of follow up. \n75", "metadata": {"headings": [{"headings_0": {"content": "3.8.1. Labour Externalization Inadequacies", "page": 87, "level": 2}}, {"headings_1": {"content": "3.8. GENDER AND SOCIAL DEVELOPMENT SECTOR", "page": 87, "level": 4}}, [{"headings_0": {"content": "3.8.1. Labour Externalization Inadequacies", "page": 87, "level": 2}}, {"headings_1": {"content": "3.8. GENDER AND SOCIAL DEVELOPMENT SECTOR", "page": 87, "level": 4}}], [{"headings_0": {"content": "3.8.1. Labour Externalization Inadequacies", "page": 87, "level": 2}}, {"headings_1": {"content": "3.8. GENDER AND SOCIAL DEVELOPMENT SECTOR", "page": 87, "level": 4}}], [{"headings_0": {"content": "3.8.1. Labour Externalization Inadequacies", "page": 87, "level": 2}}, {"headings_1": {"content": "3.8. GENDER AND SOCIAL DEVELOPMENT SECTOR", "page": 87, "level": 4}}], [{"headings_0": {"content": "3.8.1. Labour Externalization Inadequacies", "page": 87, "level": 2}}, {"headings_1": {"content": "3.8. GENDER AND SOCIAL DEVELOPMENT SECTOR", "page": 87, "level": 4}}], [{"headings_0": {"content": "3.8.1. Labour Externalization Inadequacies", "page": 87, "level": 2}}, {"headings_1": {"content": "3.8. GENDER AND SOCIAL DEVELOPMENT SECTOR", "page": 87, "level": 4}}]], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.8.2. Implementation of the Uganda Women Entrepreneurship Programme", "metadata": {"headings": [{"headings_0": {"content": "3.8.2. Implementation of the Uganda Women Entrepreneurship Programme", "page": 88, "level": 4}}, {"headings_1": {"content": "3.8.1. Labour Externalization Inadequacies", "page": 87, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The Uganda Women Entrepreneurship Programme (UWEP) is an initiative of the Government for empowering women to improve their income levels and their contribution to economic development; by improving their access to financial services and equipping them with skills for enterprise growth, value addition and marketing of their products and services. The Programme has disbursed UGX.107 billion to 11,256 women groups, covering approximately 135,000 women, over the five-year period from financial year 2015/16 to 2019/20. \nI carried out a Value for Money audit to assess the extent to which the Programme achieved its intended objectives, and noted a number of key improvement areas as follows;", "metadata": {"headings": [{"headings_0": {"content": "3.8.2. Implementation of the Uganda Women Entrepreneurship Programme", "page": 88, "level": 4}}, {"headings_1": {"content": "3.8.1. Labour Externalization Inadequacies", "page": 87, "level": 2}}, [{"headings_0": {"content": "3.8.2. Implementation of the Uganda Women Entrepreneurship Programme", "page": 88, "level": 4}}, {"headings_1": {"content": "3.8.1. Labour Externalization Inadequacies", "page": 87, "level": 2}}]], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 88, "level": 2}}, {"headings_1": {"content": "3.8.2. Implementation of the Uganda Women Entrepreneurship Programme", "page": 88, "level": 4}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I noted that only 4,185 women had benefited from the Programme under the capacity and skills development component, which translates into 42% of the desired target (10,000 women) according to the UWEP Programme document.", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 88, "level": 2}}, {"headings_1": {"content": "3.8.2. Implementation of the Uganda Women Entrepreneurship Programme", "page": 88, "level": 4}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "ii)", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 88, "level": 2}}, {"headings_1": {"content": "i)", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "There were delays in disbursement of funds to the women groups. In some cases, the delays were more than 12 months from time of approval of the applications to receipt of the funds which affected the performance and success of enterprises, specifically those in the agricultural sector, which depend on the rainy seasons for planting.", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 88, "level": 2}}, {"headings_1": {"content": "i)", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iii)", "metadata": {"headings": [{"headings_0": {"content": "iii)", "page": 88, "level": 2}}, {"headings_1": {"content": "ii)", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Despite the UGX.16Bn sitting on the recovery account with Bank of Uganda from the loan repayments over the five years, only UGX.963 million (6%) of the amount had been revolved. This denied the qualifying women groups timely access to funds, which were otherwise available for disbursement. \niv) The Ministry of Gender, Labor and Social Development through the UWEP Technical Support Unit did not effectively plan and coordinate implementation of the objectives of facilitating women to access markets for their product, as well as promoting access to appropriate technologies which were not allocated funds in the budgets for the entire 5-year period. Consequently, these objectives were not fully achieved. \nv) There was underfunding of monitoring and supervision activities at the local government level which affected the frequency of monitoring of beneficiary women groups. The programme gaps at enterprise level could not be adequately identified and corrected on time. At the National level, the Technical Support Unit (TSU) undertook only 13 (43%) of the planned 30 monitoring and supervision visits to the regions throughout the five-year period. This resulted in delayed identification of performance gaps and timely remedial actions. \nI advised the Accounting Officer, prioritize the capacity and skills development component of the Programme and ensure women groups are given funds after attaining the requisite skills in management of the approved enterprises. In addition, the Ministry and Local Authorities should iron out all the bottlenecks in the application approval process to ensure timely revolving of the funds to women groups. \n76 \n3.9. LAND SECTOR \n3.9.1. Management of Government Land Matters \nThe Uganda Land Commission is mandated to manage public land acquired by government both abroad and locally. I noted that the Commission does not have an inventory for all government land and properties that are either occupied by tenants, vacant, acquired under compensation (but not yet re-distributed to the bona fide occupants), or acquired and owned by other government institutions and missions abroad. This inadequacy has contributed to government losing land to fraudsters, squatters and also inadequate revenue collections from the untimely collection of the property premiums and leases.", "metadata": {"headings": [{"headings_0": {"content": "iii)", "page": 88, "level": 2}}, {"headings_1": {"content": "ii)", "page": 88, "level": 2}}, [{"headings_0": {"content": "iii)", "page": 88, "level": 2}}, {"headings_1": {"content": "ii)", "page": 88, "level": 2}}], [{"headings_0": {"content": "iii)", "page": 88, "level": 2}}, {"headings_1": {"content": "ii)", "page": 88, "level": 2}}], [{"headings_0": {"content": "iii)", "page": 88, "level": 2}}, {"headings_1": {"content": "ii)", "page": 88, "level": 2}}], [{"headings_0": {"content": "iii)", "page": 88, "level": 2}}, {"headings_1": {"content": "ii)", "page": 88, "level": 2}}], [{"headings_0": {"content": "iii)", "page": 88, "level": 2}}, {"headings_1": {"content": "ii)", "page": 88, "level": 2}}], [{"headings_0": {"content": "iii)", "page": 88, "level": 2}}, {"headings_1": {"content": "ii)", "page": 88, "level": 2}}]], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "I further noted an increase of UGX. 118.Bn (81.5%) in land compensation payables during the year, of which UGX 105.5Bn related to new compensations for land, while UGX.12.5Bn related to revaluations of land that had been previously fully compensated or had an outstanding payment. Furthermore, UGX.8.93Bn (15%) was paid to eight (8) persons out of the eight four (84) ranchers who had not been paid in the previous years. The delay to pay other ranch claimants may result into litigation and court awards that would further increase the domestic arrears. As at 30th June, 2021, the outstanding claim from ranchers was UGX.61.5Bn, and compensations to other claimants stood at UGX.188.0Bn, thus bringing total outstanding compensations in the Ministry of Lands alone to UGX.249.5Bn. \nSimilarly, the current landlord claims under the Uganda Land Fund, at the Uganda Land Commission, stand at UGX 194.7Bn. These also increased by UGX.7.2Bn during the current year. However, this amount is not supported by complete and appropriate documentation. The claims have been outstanding for a while due to the limited budget allocation to the Commission and the delay to fully operationalize the Land Fund which has remained operating as a budget support line in the Commission\u2019s appropriated budget. \nI advised government to fully operationalize the Land Fund under the Commission and consider decentralizing all government land compensation payment claims to the Fund for proper management of government compensation processes, including mobilization of funds. \n3.10. EDUCATION SECTOR", "metadata": {"headings": [{"headings_0": {"content": "iii)", "page": 88, "level": 2}}, {"headings_1": {"content": "ii)", "page": 88, "level": 2}}, [{"headings_0": {"content": "iii)", "page": 88, "level": 2}}, {"headings_1": {"content": "ii)", "page": 88, "level": 2}}], [{"headings_0": {"content": "iii)", "page": 88, "level": 2}}, {"headings_1": {"content": "ii)", "page": 88, "level": 2}}]], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.10.1. Management of Bilateral Scholarships", "metadata": {"headings": [{"headings_0": {"content": "3.10.1. Management of Bilateral Scholarships", "page": 89, "level": 2}}, {"headings_1": {"content": "iii)", "page": 88, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Section 42(1) of the Higher Education Students Financing Act provides that all scholarships offered by the Government of Uganda (GOU), including bilateral scholarships, existing immediately before the commencement of this Act shall vest in the", "metadata": {"headings": [{"headings_0": {"content": "3.10.1. Management of Bilateral Scholarships", "page": 89, "level": 2}}, {"headings_1": {"content": "iii)", "page": 88, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Board.", "metadata": {"headings": [{"headings_0": {"content": "Board.", "page": 89, "level": 2}}, {"headings_1": {"content": "3.10.1. Management of Bilateral Scholarships", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Subsection (2) further provides that the central scholarship committee of the Ministry of education and Sports existing immediately before the commencement of this Act shall cease to exist on such a date as the Minister may by Statutory Instrument publish in the gazette. \n77 \nOver the years, Uganda has received scholarships through various schemes from several Countries. The various types of awards include offers through bilateral cooperation, offers through multilateral cooperation and direct offers to individuals through Embassies of awarding Governments, Institutions and Agencies. \nScholarships awarded to Ugandans through Embassies of awarding Government are in most cases received on an annual basis, most of them routed through the Ministry of Foreign Affairs. The major and regular donors are; United Kingdom, India, Egypt, China, Cuba, Turkey, Algeria, New Zealand and Hungary, among others. \nA review was undertaken with the objective of establishing the effectiveness in management of Bi-lateral scholarships, identifying the challenges and providing recommendations for improvement. During the analysis, a number of aspects were considered including; the extent of awareness of the scholarship programmes by Ugandans, absorption of Bilateral Scholarships, and the transparency and effectiveness of the award process. The following matters anomalies were identified;", "metadata": {"headings": [{"headings_0": {"content": "Board.", "page": 89, "level": 2}}, {"headings_1": {"content": "3.10.1. Management of Bilateral Scholarships", "page": 89, "level": 2}}, [{"headings_0": {"content": "Board.", "page": 89, "level": 2}}, {"headings_1": {"content": "3.10.1. Management of Bilateral Scholarships", "page": 89, "level": 2}}], [{"headings_0": {"content": "Board.", "page": 89, "level": 2}}, {"headings_1": {"content": "3.10.1. Management of Bilateral Scholarships", "page": 89, "level": 2}}], [{"headings_0": {"content": "Board.", "page": 89, "level": 2}}, {"headings_1": {"content": "3.10.1. Management of Bilateral Scholarships", "page": 89, "level": 2}}], [{"headings_0": {"content": "Board.", "page": 89, "level": 2}}, {"headings_1": {"content": "3.10.1. Management of Bilateral Scholarships", "page": 89, "level": 2}}]], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Management of scholarships at the Ministry of Education and Sports is not supported by a Scholarship Policy, thus the country lacks policy direction in regard to sourcing, accepting, allocation and monitoring of scholarships.", "metadata": {"headings": [{"headings_0": {"content": "Board.", "page": 89, "level": 2}}, {"headings_1": {"content": "3.10.1. Management of Bilateral Scholarships", "page": 89, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Board.", "page": 89, "level": 2}}, {"headings_1": {"content": "3.10.1. Management of Bilateral Scholarships", "page": 89, "level": 2}}, [{"headings_0": {"content": "Board.", "page": 89, "level": 2}}, {"headings_1": {"content": "3.10.1. Management of Bilateral Scholarships", "page": 89, "level": 2}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Ministry of Education and Sports still holds the mandate of managing Government scholarships contrary to Section 42(1) of the", "metadata": {"headings": [{"headings_0": {"content": "Board.", "page": 89, "level": 2}}, {"headings_1": {"content": "3.10.1. Management of Bilateral Scholarships", "page": 89, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Higher Education Students Financing Act which revoked the Committee\u2019s", "metadata": {"headings": [{"headings_0": {"content": "Higher Education Students Financing Act which revoked the Committee\u2019s", "page": 90, "level": 2}}, {"headings_1": {"content": "Board.", "page": 89, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "mandate. \n", "metadata": {"headings": [{"headings_0": {"content": "Higher Education Students Financing Act which revoked the Committee\u2019s", "page": 90, "level": 2}}, {"headings_1": {"content": "Board.", "page": 89, "level": 2}}, [{"headings_0": {"content": "Higher Education Students Financing Act which revoked the Committee\u2019s", "page": 90, "level": 2}}, {"headings_1": {"content": "Board.", "page": 89, "level": 2}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Information on Scholarship offered at the different Missions and other Government organizations was not readily available at the Secretariat.", "metadata": {"headings": [{"headings_0": {"content": "Higher Education Students Financing Act which revoked the Committee\u2019s", "page": 90, "level": 2}}, {"headings_1": {"content": "Board.", "page": 89, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Higher Education Students Financing Act which revoked the Committee\u2019s", "page": 90, "level": 2}}, {"headings_1": {"content": "Board.", "page": 89, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Low uptake of scholarships was noted whereby out of a total of 280 scholarships offered to government in the previous three years, only 162 were filled resulting into an under absorption of 118 (42%) scholarships.", "metadata": {"headings": [{"headings_0": {"content": "Higher Education Students Financing Act which revoked the Committee\u2019s", "page": 90, "level": 2}}, {"headings_1": {"content": "Board.", "page": 89, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "The above outlined weaknesses have resulted into the process of accessing information on scholarships not being properly streamlined and consequently leading to low utilization/absorption of the scholarships available to the Country. \nI advised the Ministry of Education and Sports to ensure that the administration of scholarships in the country is streamlined for efficient and effective management. \n3.10.2. Management of Research Grants by Public Universities in Uganda \nOwing to the different challenges faced by public Universities in the management of research grants I undertook a value for money audit and independently assessed the management of research grants by Public Universities in 4 out of the 9 Public Universities in Uganda, these included; Makerere University, Mbarara University of Science and Technology (MUST), Kyambogo University and Busitema University. I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Higher Education Students Financing Act which revoked the Committee\u2019s", "page": 90, "level": 2}}, {"headings_1": {"content": "Board.", "page": 89, "level": 2}}, [{"headings_0": {"content": "Higher Education Students Financing Act which revoked the Committee\u2019s", "page": 90, "level": 2}}, {"headings_1": {"content": "Board.", "page": 89, "level": 2}}], [{"headings_0": {"content": "Higher Education Students Financing Act which revoked the Committee\u2019s", "page": 90, "level": 2}}, {"headings_1": {"content": "Board.", "page": 89, "level": 2}}], [{"headings_0": {"content": "Higher Education Students Financing Act which revoked the Committee\u2019s", "page": 90, "level": 2}}, {"headings_1": {"content": "Board.", "page": 89, "level": 2}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 90, "level": 2}}, {"headings_1": {"content": "Higher Education Students Financing Act which revoked the Committee\u2019s", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "There is no framework to ensure collective planning, coordination and follow-up of research efforts for the different Public Universities to ensure equitable allocation of resources, efficient utilization of academic staff, and that research results contribute to National development. \n78", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 90, "level": 2}}, {"headings_1": {"content": "Higher Education Students Financing Act which revoked the Committee\u2019s", "page": 90, "level": 2}}, [{"headings_0": {"content": "i)", "page": 90, "level": 2}}, {"headings_1": {"content": "Higher Education Students Financing Act which revoked the Committee\u2019s", "page": 90, "level": 2}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "ii)", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 91, "level": 2}}, {"headings_1": {"content": "i)", "page": 90, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I noted that key research and grant management policies/guidelines were missing at a number of Universities to guide on the efficient and effective management of research activities. Furthermore, the country lacks national regulations and guidelines for research and innovation activities including; sourcing of external grants, development and uptake of technologies and, management and commercialization of intellectual properties.", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 91, "level": 2}}, {"headings_1": {"content": "i)", "page": 90, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iii)", "metadata": {"headings": [{"headings_0": {"content": "iii)", "page": 91, "level": 2}}, {"headings_1": {"content": "ii)", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I noted inadequate administration structures for management of university grants, for example, out of the 4 Universities, only MUST had a grants office with dedicated staff to support grant activities. Busitema and Kyambogo universities did not have grants administrators at college/faculty level, while at Makerere and Mbarara only the college of Health Sciences and the faculty of medicine, respectively, had grant administrators to undertake the tasks.", "metadata": {"headings": [{"headings_0": {"content": "iii)", "page": 91, "level": 2}}, {"headings_1": {"content": "ii)", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iv)", "metadata": {"headings": [{"headings_0": {"content": "iv)", "page": 91, "level": 2}}, {"headings_1": {"content": "iii)", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I noted that the country does not have a clear research agenda to guide planning, implementation and policy matters regarding research in the Country. Some Universities lacked research agenda. For example, Mbarara and Busitema Universities did not have an approved research agenda. \nv) I noted that resource mobilization initiatives for public universities were inadequate. Out of the 4 universities, only MUK had a consolidated Research Innovation Fund (RIF) for research funds from government the other universities have not explored this initiative. All the universities have not raised any resources internally into a separate fund for research. This was attributed to government policy of remitting all internally generated revenue into the consolidated fund.", "metadata": {"headings": [{"headings_0": {"content": "iv)", "page": 91, "level": 2}}, {"headings_1": {"content": "iii)", "page": 91, "level": 2}}, [{"headings_0": {"content": "iv)", "page": 91, "level": 2}}, {"headings_1": {"content": "iii)", "page": 91, "level": 2}}]], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "vi)", "metadata": {"headings": [{"headings_0": {"content": "vi)", "page": 91, "level": 2}}, {"headings_1": {"content": "iv)", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I noted monitoring and evaluation of research projects was inadequate in all the four Universities. M&E was not carried out by the university management on external research grants for the period 2017/18-2019/20. I further noted that even where M&E was undertaken by donors, recommendations were not fully implemented by the Universities. \nvii) I noted significant delays in completion of research projects. For example, 450 (88%) out of 512 Government funded Grants from MUK, Kyambogo and Busitema, were not completed in time during the period under review. Similarly, 218 (62.3%) out of 350 Donor funded Grants from the 4 universities were not completed in time. \nI advised government through its various entities to consider establishing a National research agenda which should be supported by a comprehensive research management framework streamlined throughout the entities. In addition, Government should consider establishing a research fund at each public university in which both government and donor research funds could be collected and effectively managed. \n79", "metadata": {"headings": [{"headings_0": {"content": "vi)", "page": 91, "level": 2}}, {"headings_1": {"content": "iv)", "page": 91, "level": 2}}, [{"headings_0": {"content": "vi)", "page": 91, "level": 2}}, {"headings_1": {"content": "iv)", "page": 91, "level": 2}}], [{"headings_0": {"content": "vi)", "page": 91, "level": 2}}, {"headings_1": {"content": "iv)", "page": 91, "level": 2}}], [{"headings_0": {"content": "vi)", "page": 91, "level": 2}}, {"headings_1": {"content": "iv)", "page": 91, "level": 2}}]], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.11. WATER & ENVIRONMENT SECTOR", "metadata": {"headings": [{"headings_0": {"content": "3.11. WATER & ENVIRONMENT SECTOR", "page": 92, "level": 2}}, {"headings_1": {"content": "vi)", "page": 91, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "3.11.1.", "metadata": {"headings": [{"headings_0": {"content": "3.11.1.", "page": 92, "level": 2}}, {"headings_1": {"content": "3.11. WATER & ENVIRONMENT SECTOR", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Afforestation and Restoration of Selected Central Forest Reserves (CFRS) by the National Forest Authority (NFA) \nThe National Forestry Authority (NFA) was established under section 52 of the National Forestry and Tree Planting Act, 2003 (NFTPA) with an objective of managing the Central", "metadata": {"headings": [{"headings_0": {"content": "3.11.1.", "page": 92, "level": 2}}, {"headings_1": {"content": "3.11. WATER & ENVIRONMENT SECTOR", "page": 92, "level": 2}}, [{"headings_0": {"content": "3.11.1.", "page": 92, "level": 2}}, {"headings_1": {"content": "3.11. WATER & ENVIRONMENT SECTOR", "page": 92, "level": 2}}]], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Forest reserves. The country\u2019s forest cover reduced from 24% (4,933,271ha) in 1990 to", "metadata": {"headings": [{"headings_0": {"content": "Forest reserves. The country\u2019s forest cover reduced from 24% (4,933,271ha) in 1990 to", "page": 92, "level": 2}}, {"headings_1": {"content": "3.11.1.", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "9% (1,956,664ha) in 2015, with a slight increase of up to 12.3% (2,025,192ha) in 2017. The forest cover loss over the years from 1990 to the last biomass study in 2017 was estimated at 58.9%. Similarly, the CFR forest cover under NFA\u2019s jurisdiction alone dropped from 62.5% (791,240ha) of the NFA forest cover to 45.8% (579,257ha) in the same period. This trend was contrary to Sustainable Development Goal 15 which required governments to ensure the restoration of forests and increase forest cover in line with obligations under international agreements by 2020. \nI carried a value for money audit to evaluate the effectiveness of the measures put in place by the NFA towards the restoration and establishment of new plantations in the central forest reserves, between the period of 2016 and 2020, and noted the following; \ni) Although management achieved 11,173ha (78%) of their planned outputs (14,277ha) for both restoration planting and establishment of new tree plantations, this only contributed a total of only 0.88% to the NFA forest cover (1,265,742ha) over the four-year period. This dismal performance was attributed to a number of inadequacies in the Planning; Budgeting; Land management; Monitoring and Inspections; and Collaboration management, resulting into the failure by NFA to meet its desired targets towards increasing the national forest cover. \nii) A number of stakeholders in the forest sector, with different projects across MDAs supporting forestry restoration activities, were not adequately coordinated under a single mandate. In addition, there are; inconsistencies in the national, sector and NFA strategic plans, there is a lack of specific outputs per stakeholder in the plan together with matching funding for the activities met to achieve the planned outputs. These inadequacies in coordination and planning at NFA, the Forest sector and national level have contributed to the limited National forest coverage of 12.3% and NFA forest cover of 45.8%.", "metadata": {"headings": [{"headings_0": {"content": "Forest reserves. The country\u2019s forest cover reduced from 24% (4,933,271ha) in 1990 to", "page": 92, "level": 2}}, {"headings_1": {"content": "3.11.1.", "page": 92, "level": 2}}, [{"headings_0": {"content": "Forest reserves. The country\u2019s forest cover reduced from 24% (4,933,271ha) in 1990 to", "page": 92, "level": 2}}, {"headings_1": {"content": "3.11.1.", "page": 92, "level": 2}}], [{"headings_0": {"content": "Forest reserves. The country\u2019s forest cover reduced from 24% (4,933,271ha) in 1990 to", "page": 92, "level": 2}}, {"headings_1": {"content": "3.11.1.", "page": 92, "level": 2}}], [{"headings_0": {"content": "Forest reserves. The country\u2019s forest cover reduced from 24% (4,933,271ha) in 1990 to", "page": 92, "level": 2}}, {"headings_1": {"content": "3.11.1.", "page": 92, "level": 2}}]], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iii) I that out of the expected 16 monitoring reports in the four-year period ending 30 th June, 2020, only 4 (25%) were prepared in the entire four-year period. In addition, NFA budgeted to receive UGX.320m for monitoring in the four years under review, but only UGX.91.8million (29%) was released, and the entity spent UGX 88.8million over the period on monitoring activity. Furthermore, there were limitations in discussing and implementing monitoring report recommendations, and as a result, there were instances in which management did not demarcate the area as recommended by the M&E report before restoring the forest. This led to destruction of the newly restored forests by encroachers. \nI established that seventeen (17) MOUs were signed with different government agencies, out of the planned twenty (20), representing an 85% performance. Although these collaborations contributed to the restoration and establishment of new plantations, there were inadequacies in providing the planned quantity of seedlings. In addition, twenty (20) out twenty-eight (28) Collaborative Forest management (CFM) agreements were signed with forest edge communities. \n80 \nI advised the Accounting Officer to improve on the Planning, Budgeting, Coordination and Collaborations, Monitoring aspects, and prioritization of fixed resources required in the restoration and establishment of forest cover in the country. \n3.12. WORKS SECTOR", "metadata": {"headings": [{"headings_0": {"content": "Forest reserves. The country\u2019s forest cover reduced from 24% (4,933,271ha) in 1990 to", "page": 92, "level": 2}}, {"headings_1": {"content": "3.11.1.", "page": 92, "level": 2}}, [{"headings_0": {"content": "Forest reserves. The country\u2019s forest cover reduced from 24% (4,933,271ha) in 1990 to", "page": 92, "level": 2}}, {"headings_1": {"content": "3.11.1.", "page": 92, "level": 2}}], [{"headings_0": {"content": "Forest reserves. The country\u2019s forest cover reduced from 24% (4,933,271ha) in 1990 to", "page": 92, "level": 2}}, {"headings_1": {"content": "3.11.1.", "page": 92, "level": 2}}], [{"headings_0": {"content": "Forest reserves. The country\u2019s forest cover reduced from 24% (4,933,271ha) in 1990 to", "page": 92, "level": 2}}, {"headings_1": {"content": "3.11.1.", "page": 92, "level": 2}}], [{"headings_0": {"content": "Forest reserves. The country\u2019s forest cover reduced from 24% (4,933,271ha) in 1990 to", "page": 92, "level": 2}}, {"headings_1": {"content": "3.11.1.", "page": 92, "level": 2}}]], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.12.1. Uganda National Roads Authority", "metadata": {"headings": [{"headings_0": {"content": "3.12.1. Uganda National Roads Authority", "page": 93, "level": 4}}, {"headings_1": {"content": "Forest reserves. The country\u2019s forest cover reduced from 24% (4,933,271ha) in 1990 to", "page": 92, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 93, "level": 2}}, {"headings_1": {"content": "3.12.1. Uganda National Roads Authority", "page": 93, "level": 4}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Loss of funds in interest on delayed payment of contractors \nThe Authority incurred wasteful expenditure to a tune of UGX.17Bn in form of interest and penalties due to delayed settlement of invoices from contractors. This was a loss to Government. The Accounting Officer explained that interest costs arise due to inadequate funding for the road development and maintenance projects that UNRA is managing. I advised the Accounting Officer to enhance the Authority cash flow management by rationalizing available resources, especially reduction of advances", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 93, "level": 2}}, {"headings_1": {"content": "3.12.1. Uganda National Roads Authority", "page": 93, "level": 4}}, [{"headings_0": {"content": "a)", "page": 93, "level": 2}}, {"headings_1": {"content": "3.12.1. Uganda National Roads Authority", "page": 93, "level": 4}}]], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "payments to settle outstanding claims and to improve the Authority\u2019s budgeting process", "metadata": {"headings": [{"headings_0": {"content": "payments to settle outstanding claims and to improve the Authority\u2019s budgeting process", "page": 93, "level": 2}}, {"headings_1": {"content": "a)", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "and liaison with relevant authorities such Parliament and Ministry of Finance for adequate financial resource allocation.", "metadata": {"headings": [{"headings_0": {"content": "payments to settle outstanding claims and to improve the Authority\u2019s budgeting process", "page": 93, "level": 2}}, {"headings_1": {"content": "a)", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 93, "level": 2}}, {"headings_1": {"content": "payments to settle outstanding claims and to improve the Authority\u2019s budgeting process", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Delayed road projects and accumulation of commitment fees", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 93, "level": 2}}, {"headings_1": {"content": "payments to settle outstanding claims and to improve the Authority\u2019s budgeting process", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "By 30 th June 2021, 35 road projects under UNRA with a total contract value of USD.398,427,063.99 and UGX.149,739,813,845 had been delayed. These 35 projects were to be completed during the year were behind schedule as per their work programme still on-going by the close of the year. The delays which ranged from 64 days (about two months) to 1,072 days (about two months three years) days were majorly attributed to: inadequate mobilization by some contractors, abnormal rains, delayed acquisition of Right of Way and the effects of COVID-19 that resulted into nationwide lockdown. I computed commitment fees on only two projects (Busega-Mpigi- UGX.7,1140,345,245) and RSSPV (UGX.3,079,241,588) and observed an accumulation of total commitment fees amounting to UGX.10,219,586,833 in only one year alone. \nThe Accounting Officer explained that the delay to complete the projects was due to a number of factors that included; inadequate mobilization by some contractors, abnormal rains, delayed acquisition of Right of Way and the effects of COVID-19 that resulted into nationwide lockdown. I advised the Accounting Officer to always ensure that projects are completed within the agreed timelines.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 93, "level": 2}}, {"headings_1": {"content": "payments to settle outstanding claims and to improve the Authority\u2019s budgeting process", "page": 93, "level": 2}}, [{"headings_0": {"content": "b)", "page": 93, "level": 2}}, {"headings_1": {"content": "payments to settle outstanding claims and to improve the Authority\u2019s budgeting process", "page": 93, "level": 2}}]], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 93, "level": 2}}, {"headings_1": {"content": "b)", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Delayed compensation for Project Affected Persons and Acquisition of Right of Way for Road Projects (Projects- Kampala Jinja Expressway, Hoima Wanseko)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 93, "level": 2}}, {"headings_1": {"content": "b)", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "I observed delays in compensation of Project Affected Persons and hence Acquisition of the Right of Way. The majority of Project Affected Persons are compensated beyond the stipulated six-month period after approval of the Valuation Reports by the Chief Government Valuer. For the KJE Project, the construction works are planned to commence in January 2022. However, 21% of the approved compensation amount worth UGX.92,571,144,970 has not yet been paid, with less than 6 months to the scheduled commencement date which is likely to impede timely handover of the project corridor and timely commencement of works. In addition, compensation for properties within volume 5 comprising Kasokoso area had not yet been assessed. \n81 \nThe Accounting Officer explained that a number of issues caused the delays for compensations, such as; lack of proper ownership documents, for example; sales agreements, letters of administration, ownership disputes especially for untitled interests like Kibanja or customary land, absentee landlords, and; rejection of compensation awards by PAPs that lead to review of the complaint to ascertain validity. I advised the Accounting Officer to consider using escrow accounts with district local governments for the absentee landlords and PAPs where funds may be deposited so as to aid fast land acquisition.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 93, "level": 2}}, {"headings_1": {"content": "b)", "page": 93, "level": 2}}, [{"headings_0": {"content": "c)", "page": 93, "level": 2}}, {"headings_1": {"content": "b)", "page": 93, "level": 2}}], [{"headings_0": {"content": "c)", "page": 93, "level": 2}}, {"headings_1": {"content": "b)", "page": 93, "level": 2}}]], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.12.2. Ministry of Works and Transport", "metadata": {"headings": [{"headings_0": {"content": "3.12.2. Ministry of Works and Transport", "page": 94, "level": 4}}, {"headings_1": {"content": "c)", "page": 93, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "a) Failure to maintain district road equipment", "metadata": {"headings": [{"headings_0": {"content": "3.12.2. Ministry of Works and Transport", "page": 94, "level": 4}}, {"headings_1": {"content": "c)", "page": 93, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "The inspection of the Ministry\u2019s Regional Mechanical Workshops during August and September 2021 revealed that 21 units of district road equipment which are key in opening and maintaining district roads were left unused in the workshops\u2019 yards for more than a year without repair. The equipment included: thirteen (13) motor graders of different models; four (4) bulldozers; One (1) pickup; two (2) dump trucks, and one (1) wheel loader. This means that the districts that own the said equipment could not maintain their roads and deliver such critical service to the country as planned. In addition, the cost of repair may escalate as other parts also become faulty when the equipment is grounded for a long time. \nThe Accounting Officer explained that the amount budgeted and received to maintain road equipment represents 30% of the total funds required for equipment maintenance. I advised the Accounting Officer to liaise with the responsible authorities to obtain the necessary funding for the full maintenance of the equipment so that the equipment operates and serves the Districts. \nb) Delayed acquisition of land for the Right of Way for the Standard Gauge Railway project (Ministry of Works and Transport) \nThe SGR project was to acquire 5,200 acres of land free of encumbrances at an estimated cost of UGX 534.6 bn for the Right of Way (ROW) for the construction of the Kampala \u2013 Malaba SGR route by October 2016. However, by September 2021 only 1,296 acres (25%) had been acquired at a cost of UGX 95.3 bn. Additionally, the project had not obtained titles for the acquired land. There are risks of subsequent compensation for the land already paid for and failure to acquire all the land needed for the full realization of the project. \nThe Accounting Officer explained that currently, land acquisition is one of the core activities of the project. He further explained that the releases however have been going down in comparison to the annual budgets. I advised the Accounting Officer to obtain and transfer land titles to Government for the land paid for and expedite the acquisition of all the land needed for the project. \n82", "metadata": {"headings": [{"headings_0": {"content": "3.12.2. Ministry of Works and Transport", "page": 94, "level": 4}}, {"headings_1": {"content": "c)", "page": 93, "level": 2}}, [{"headings_0": {"content": "3.12.2. Ministry of Works and Transport", "page": 94, "level": 4}}, {"headings_1": {"content": "c)", "page": 93, "level": 2}}], [{"headings_0": {"content": "3.12.2. Ministry of Works and Transport", "page": 94, "level": 4}}, {"headings_1": {"content": "c)", "page": 93, "level": 2}}], [{"headings_0": {"content": "3.12.2. Ministry of Works and Transport", "page": 94, "level": 4}}, {"headings_1": {"content": "c)", "page": 93, "level": 2}}], [{"headings_0": {"content": "3.12.2. Ministry of Works and Transport", "page": 94, "level": 4}}, {"headings_1": {"content": "c)", "page": 93, "level": 2}}], [{"headings_0": {"content": "3.12.2. Ministry of Works and Transport", "page": 94, "level": 4}}, {"headings_1": {"content": "c)", "page": 93, "level": 2}}]], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.12.3. Uganda Railways Corporation", "metadata": {"headings": [{"headings_0": {"content": "3.12.3. Uganda Railways Corporation", "page": 95, "level": 2}}, {"headings_1": {"content": "3.12.2. Ministry of Works and Transport", "page": 94, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "a) Procurement, supply, delivery, training and commissioning of four (4) used locomotives", "metadata": {"headings": [{"headings_0": {"content": "3.12.3. Uganda Railways Corporation", "page": 95, "level": 2}}, {"headings_1": {"content": "3.12.2. Ministry of Works and Transport", "page": 94, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "URC contracted M/S GRP Leasing Africa for the supply, delivery, training and commissioning of four (4) used locomotives under procurement reference; URC/SUPLS/2020-11/0001 at UGX.41,323,768,935. However, I noted that the bidder did not comply with some requirements within the bid document which were supposed to be the basis of evaluation. Despite the non-compliance, the bid was evaluated without following the evaluation criteria for Technical stage contrary to the regulations. Non-compliance with the evaluation criteria may have led to delivery of unsuitable locomotives at an inflated cost. Important to note was that the locomotives could not turn at the existing turning points in the country. Therefore, the Corporation will incur un-planned costs of providing turning points for the locomotives.", "metadata": {"headings": [{"headings_0": {"content": "3.12.3. Uganda Railways Corporation", "page": 95, "level": 2}}, {"headings_1": {"content": "3.12.2. Ministry of Works and Transport", "page": 94, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "The Accounting Officer further explained that the limiting turning curvature for the 98 class locomotives is 26 degrees whereas the existing railway triangle had some sections with sharper curvature of less than 26 degrees presumably because the existing triangle design considered the existing locomotive fleet prior to purchase of the new locomotives with different design specifications to safely change direction at the triangle. The physical constraints of the triangle including 2 bridges over Nakivubo channel, high voltage electricity transmission line pylon and the Kampala Flyover Project Right of Way have limited any possible improvements in the triangle alignment to relax the limiting curvature. I advised the Accounting Officer to always ensure that Evaluation Committees", "metadata": {"headings": [{"headings_0": {"content": "3.12.3. Uganda Railways Corporation", "page": 95, "level": 2}}, {"headings_1": {"content": "3.12.2. Ministry of Works and Transport", "page": 94, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "check for bids\u2019 responsiveness to the criteria set in the bid documents and recommend", "metadata": {"headings": [{"headings_0": {"content": "check for bids\u2019 responsiveness to the criteria set in the bid documents and recommend", "page": 95, "level": 2}}, {"headings_1": {"content": "3.12.3. Uganda Railways Corporation", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "only fully responsive bids for award of contracts. \nb) Lack of Land titles - UGX 91,832,636,500 \nI noted that Uganda Railways Corporation land worth UGX.91,832,636,500 lacked land", "metadata": {"headings": [{"headings_0": {"content": "check for bids\u2019 responsiveness to the criteria set in the bid documents and recommend", "page": 95, "level": 2}}, {"headings_1": {"content": "3.12.3. Uganda Railways Corporation", "page": 95, "level": 2}}, [{"headings_0": {"content": "check for bids\u2019 responsiveness to the criteria set in the bid documents and recommend", "page": 95, "level": 2}}, {"headings_1": {"content": "3.12.3. Uganda Railways Corporation", "page": 95, "level": 2}}], [{"headings_0": {"content": "check for bids\u2019 responsiveness to the criteria set in the bid documents and recommend", "page": 95, "level": 2}}, {"headings_1": {"content": "3.12.3. Uganda Railways Corporation", "page": 95, "level": 2}}]], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "titles as evidence of URC\u2019s rights to own and use the property. Management\u2019s efforts to", "metadata": {"headings": [{"headings_0": {"content": "titles as evidence of URC\u2019s rights to own and use the property. Management\u2019s efforts to", "page": 95, "level": 2}}, {"headings_1": {"content": "check for bids\u2019 responsiveness to the criteria set in the bid documents and recommend", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "secure the land titles appear remote. Lack of land titles led to the Corporation\u2019s land to have been heavily encroached upon and grabbed as was observed during field inspection. \nThe Accounting Officer explained that Management was pursuing the titling of land in various locations. I advised the Accounting Officer to expedite the completion of Management interventions and processing of titles for all URC land.", "metadata": {"headings": [{"headings_0": {"content": "titles as evidence of URC\u2019s rights to own and use the property. Management\u2019s efforts to", "page": 95, "level": 2}}, {"headings_1": {"content": "check for bids\u2019 responsiveness to the criteria set in the bid documents and recommend", "page": 95, "level": 2}}, [{"headings_0": {"content": "titles as evidence of URC\u2019s rights to own and use the property. Management\u2019s efforts to", "page": 95, "level": 2}}, {"headings_1": {"content": "check for bids\u2019 responsiveness to the criteria set in the bid documents and recommend", "page": 95, "level": 2}}]], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.12.4. Uganda Civil Aviation Authority", "metadata": {"headings": [{"headings_0": {"content": "3.12.4. Uganda Civil Aviation Authority", "page": 95, "level": 4}}, {"headings_1": {"content": "titles as evidence of URC\u2019s rights to own and use the property. Management\u2019s efforts to", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "a) Delayed revision of the Financing Agreement for the Exim Bank loan for Upgrading and Expansion of the Entebbe International Airport (EIA) Phase I Project \nUCAA entered into an agreement with China Communications Construction Company (CCCC) on 8 th October 2014 for the upgrading and expansion of the EIA Phase I. To obtain funding for this project, the Government of Uganda (GoU) represented by Ministry of Finance Planning and Economic Development (MoFPED) entered into a 20", "metadata": {"headings": [{"headings_0": {"content": "3.12.4. Uganda Civil Aviation Authority", "page": 95, "level": 4}}, {"headings_1": {"content": "titles as evidence of URC\u2019s rights to own and use the property. Management\u2019s efforts to", "page": 95, "level": 2}}, [{"headings_0": {"content": "3.12.4. Uganda Civil Aviation Authority", "page": 95, "level": 4}}, {"headings_1": {"content": "titles as evidence of URC\u2019s rights to own and use the property. Management\u2019s efforts to", "page": 95, "level": 2}}]], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "years\u2019 concessional loan agreement not exceeding Japanese Yuan One Billion, two", "metadata": {"headings": [{"headings_0": {"content": "years\u2019 concessional loan agreement not exceeding Japanese Yuan One Billion, two", "page": 95, "level": 2}}, {"headings_1": {"content": "3.12.4. Uganda Civil Aviation Authority", "page": 95, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "hundred and sixty million (\u00a5 1,260,000,000), equivalent to USD Two Hundred Million ($200,000,000) with the Export-Import (EXIM) Bank of China on 31 st March 2015. \n83 \nSubsequently, MoFPED entered into an on-lending agreement with the UCAA which transferred the following loan obligations to the Authority: - \na) Semi-annual loan repayment within 13 years after the grace period of 7 years at an interest rate of 2% p.a on the principal amount drawn for the actual number of days elapsed from a 360-day year.", "metadata": {"headings": [{"headings_0": {"content": "years\u2019 concessional loan agreement not exceeding Japanese Yuan One Billion, two", "page": 95, "level": 2}}, {"headings_1": {"content": "3.12.4. Uganda Civil Aviation Authority", "page": 95, "level": 4}}, [{"headings_0": {"content": "years\u2019 concessional loan agreement not exceeding Japanese Yuan One Billion, two", "page": 95, "level": 2}}, {"headings_1": {"content": "3.12.4. Uganda Civil Aviation Authority", "page": 95, "level": 4}}], [{"headings_0": {"content": "years\u2019 concessional loan agreement not exceeding Japanese Yuan One Billion, two", "page": 95, "level": 2}}, {"headings_1": {"content": "3.12.4. Uganda Civil Aviation Authority", "page": 95, "level": 4}}], [{"headings_0": {"content": "years\u2019 concessional loan agreement not exceeding Japanese Yuan One Billion, two", "page": 95, "level": 2}}, {"headings_1": {"content": "3.12.4. Uganda Civil Aviation Authority", "page": 95, "level": 4}}]], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 96, "level": 2}}, {"headings_1": {"content": "years\u2019 concessional loan agreement not exceeding Japanese Yuan One Billion, two", "page": 95, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Payment of a management fee on the aggregate amount of the facility equal to \u00a5 3,150,000 (USD 500,000) in one lump sum within 30 days after the effective date of the agreement with EXIM Bank but not later than the first disbursement. \nc) Semi-annual payment of commitment fees calculated at 0.25% per annum during the loan availability period. \nOther terms of the agreements relating to the loan included: \na) The Repayment Reserve account shall be used to maintain the minimum amount of balance as a debt service reserve required by the lender. \nb) Banking of Revenue collections on Escrow Accounts, and ensuring that withdrawals are based on approvals of the lender.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 96, "level": 2}}, {"headings_1": {"content": "years\u2019 concessional loan agreement not exceeding Japanese Yuan One Billion, two", "page": 95, "level": 2}}, [{"headings_0": {"content": "b)", "page": 96, "level": 2}}, {"headings_1": {"content": "years\u2019 concessional loan agreement not exceeding Japanese Yuan One Billion, two", "page": 95, "level": 2}}], [{"headings_0": {"content": "b)", "page": 96, "level": 2}}, {"headings_1": {"content": "years\u2019 concessional loan agreement not exceeding Japanese Yuan One Billion, two", "page": 95, "level": 2}}], [{"headings_0": {"content": "b)", "page": 96, "level": 2}}, {"headings_1": {"content": "years\u2019 concessional loan agreement not exceeding Japanese Yuan One Billion, two", "page": 95, "level": 2}}]], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 96, "level": 2}}, {"headings_1": {"content": "b)", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Budgeting and Approval of Annual budgets by the lender for funds on Escrow", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 96, "level": 2}}, {"headings_1": {"content": "b)", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Accounts.", "metadata": {"headings": [{"headings_0": {"content": "Accounts.", "page": 96, "level": 2}}, {"headings_1": {"content": "c)", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 96, "level": 2}}, {"headings_1": {"content": "Accounts.", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Paying semi-annually to the lender a commitment fee calculated at the rate set forth in concessional loan agreement (which is 0.25%) on the undrawn and un-cancelled balance of the facility. \nBecause UCAA was not prepared to meet the terms and conditions of the loan agreement, several meetings were held with the MoFPED and the MoWT and a", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 96, "level": 2}}, {"headings_1": {"content": "Accounts.", "page": 96, "level": 2}}, [{"headings_0": {"content": "d)", "page": 96, "level": 2}}, {"headings_1": {"content": "Accounts.", "page": 96, "level": 2}}]], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "resolution was made to have a Ugandan team headed by Uganda\u2019s Ambassador to", "metadata": {"headings": [{"headings_0": {"content": "resolution was made to have a Ugandan team headed by Uganda\u2019s Ambassador to", "page": 96, "level": 2}}, {"headings_1": {"content": "d)", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "China, to engage Exim bank for a renegotiation of the loan terms and conditions. At the time, the Exim Bank had halted payments to the Contractor. \nThe Accounting officer explained that as per the Attorney Generals guidance dated 5th November 2021, in his opinion none of the clauses in the agreement require amendment. \nI advised the Accounting Officer to engage the relevant authorities on the clarity of the consequences of non-compliance with the terms and conditions that directly affect", "metadata": {"headings": [{"headings_0": {"content": "resolution was made to have a Ugandan team headed by Uganda\u2019s Ambassador to", "page": 96, "level": 2}}, {"headings_1": {"content": "d)", "page": 96, "level": 2}}, [{"headings_0": {"content": "resolution was made to have a Ugandan team headed by Uganda\u2019s Ambassador to", "page": 96, "level": 2}}, {"headings_1": {"content": "d)", "page": 96, "level": 2}}], [{"headings_0": {"content": "resolution was made to have a Ugandan team headed by Uganda\u2019s Ambassador to", "page": 96, "level": 2}}, {"headings_1": {"content": "d)", "page": 96, "level": 2}}]], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "UCAA\u2019s operations, and on the possibility of transferring the loan liability from UCAA\u2019s", "metadata": {"headings": [{"headings_0": {"content": "UCAA\u2019s operations, and on the possibility of transferring the loan liability from UCAA\u2019s", "page": 96, "level": 2}}, {"headings_1": {"content": "resolution was made to have a Ugandan team headed by Uganda\u2019s Ambassador to", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "books to MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "UCAA\u2019s operations, and on the possibility of transferring the loan liability from UCAA\u2019s", "page": 96, "level": 2}}, {"headings_1": {"content": "resolution was made to have a Ugandan team headed by Uganda\u2019s Ambassador to", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "b) Ratio analysis and financial performance of Uganda Civil Aviation Authority \nThe Authority made a loss for the year under review amounting to UGX 29,321,645,000. On review of the operating margin, I observed that the costs before considering interest and taxes exceeded revenue for the year. I also observed that due to the loss incurred, the Authority generated a negative return on assets of 5%. Further, the Authority could not cover interest accrued on its long-term loans in view of its earnings. Along with the lack of potential to cover loan interest, the Authority had a significant long term liabilities portfolio on its balance sheet, which majorly comprised of the loan from Exim of China to finance the upgrading and expansion of Entebbe International Airport. \n84", "metadata": {"headings": [{"headings_0": {"content": "UCAA\u2019s operations, and on the possibility of transferring the loan liability from UCAA\u2019s", "page": 96, "level": 2}}, {"headings_1": {"content": "resolution was made to have a Ugandan team headed by Uganda\u2019s Ambassador to", "page": 96, "level": 2}}, [{"headings_0": {"content": "UCAA\u2019s operations, and on the possibility of transferring the loan liability from UCAA\u2019s", "page": 96, "level": 2}}, {"headings_1": {"content": "resolution was made to have a Ugandan team headed by Uganda\u2019s Ambassador to", "page": 96, "level": 2}}]], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "The Authority\u2019s loss and the ratios computed are an indication that Uganda Civil Aviation", "metadata": {"headings": [{"headings_0": {"content": "The Authority\u2019s loss and the ratios computed are an indication that Uganda Civil Aviation", "page": 97, "level": 2}}, {"headings_1": {"content": "UCAA\u2019s operations, and on the possibility of transferring the loan liability from UCAA\u2019s", "page": 96, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Authority did not perform well in terms of profitability and ability to sustain provision of services without further Government intervention for funding and Management strategies to improve revenue generation. The Accounting Officer explained that the performance results during the period were severely impacted by the COVID-19 situation that affected the airport operations of the Authority. \nI advised the Accounting officer to ensure that strategies are devised to improve the revenue generating potential of the Authority, while putting in place cost cutting mechanisms. I also advised the Accounting Officer to engage Government on further financing including clearance of the debt held by Government agencies, to be able to cover the current operating costs as they devise strategies to improve the earning potential of the Authority. \n3.13. HEALTH SECTOR", "metadata": {"headings": [{"headings_0": {"content": "The Authority\u2019s loss and the ratios computed are an indication that Uganda Civil Aviation", "page": 97, "level": 2}}, {"headings_1": {"content": "UCAA\u2019s operations, and on the possibility of transferring the loan liability from UCAA\u2019s", "page": 96, "level": 2}}, [{"headings_0": {"content": "The Authority\u2019s loss and the ratios computed are an indication that Uganda Civil Aviation", "page": 97, "level": 2}}, {"headings_1": {"content": "UCAA\u2019s operations, and on the possibility of transferring the loan liability from UCAA\u2019s", "page": 96, "level": 2}}], [{"headings_0": {"content": "The Authority\u2019s loss and the ratios computed are an indication that Uganda Civil Aviation", "page": 97, "level": 2}}, {"headings_1": {"content": "UCAA\u2019s operations, and on the possibility of transferring the loan liability from UCAA\u2019s", "page": 96, "level": 2}}]], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.13.1. Mulago National Referral Hospital", "metadata": {"headings": [{"headings_0": {"content": "3.13.1. Mulago National Referral Hospital", "page": 97, "level": 4}}, {"headings_1": {"content": "The Authority\u2019s loss and the ratios computed are an indication that Uganda Civil Aviation", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 97, "level": 2}}, {"headings_1": {"content": "3.13.1. Mulago National Referral Hospital", "page": 97, "level": 4}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Status of key medical equipment", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 97, "level": 2}}, {"headings_1": {"content": "3.13.1. Mulago National Referral Hospital", "page": 97, "level": 4}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "I carried out an assessment of key medical equipment in the hospital. The assessment focused on the functionality and availability of medical equipment in seven key hospital departments, that is; CSSD, radiology, nuclear medicine, ICU, Laundry, clinical laboratories and accidents and emergencies. I noted that some vital medical equipment was in poor working condition, while others were fully not functional and required replacement. The equipment included: autoclaves in the central sterile service department; patient monitors in the accident and emergency surgical unit; blood coagulation machine in the clinical laboratory unit; ICU beds in the intensive care unit, and CT machine in the Radiology department. \nManagement attributed the poor state of medical equipment in the Hospital to the limited funding provided under the capital development budget of the Hospitals. Absence of such essential medical equipment presents a daunting task for the medical workers in the effective execution of their duties. The efficiency of the medical workers is compromised. \nI advised the Accounting Officer to liaise with the MoFPED and development partners to ensure that the funding gaps are covered to have the essential medical equipment provided to the hospital units.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 97, "level": 2}}, {"headings_1": {"content": "3.13.1. Mulago National Referral Hospital", "page": 97, "level": 4}}, [{"headings_0": {"content": "a)", "page": 97, "level": 2}}, {"headings_1": {"content": "3.13.1. Mulago National Referral Hospital", "page": 97, "level": 4}}], [{"headings_0": {"content": "a)", "page": 97, "level": 2}}, {"headings_1": {"content": "3.13.1. Mulago National Referral Hospital", "page": 97, "level": 4}}]], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 97, "level": 2}}, {"headings_1": {"content": "a)", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Delayed Construction of 150 housing units \nI observed delays in the construction 150 housing units at Mulago Hospital. The contract was awarded on 20 th June 2020 at UGX.30,228,600,856 for a duration of thirty-six (36) months. One year and half down the road, the contractor had not yet completed the foundation of the first block out of the three blocks expected. \n85 \nThe Accounting Officer indicated that the UGX. 4bn cap on the hospital capital expenditure budget creates challenges in undertaking high value capital projects since the absence of funding leads to delays in achievement of project milestones leading to project cost overruns. The Accounting Officer further explained that they have received funds in this Financial Year Budget to pay the contractor and it is expected that by the end of June 2022, the progress of construction shall be at a desirable level. \nI advised the Accounting Officer to follow up with contractor to ensure that the construction of the above staff houses is expedited.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 97, "level": 2}}, {"headings_1": {"content": "a)", "page": 97, "level": 2}}, [{"headings_0": {"content": "b)", "page": 97, "level": 2}}, {"headings_1": {"content": "a)", "page": 97, "level": 2}}], [{"headings_0": {"content": "b)", "page": 97, "level": 2}}, {"headings_1": {"content": "a)", "page": 97, "level": 2}}], [{"headings_0": {"content": "b)", "page": 97, "level": 2}}, {"headings_1": {"content": "a)", "page": 97, "level": 2}}], [{"headings_0": {"content": "b)", "page": 97, "level": 2}}, {"headings_1": {"content": "a)", "page": 97, "level": 2}}]], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.13.2. National Drug Authority a) Delayed Construction of the Laboratory Tower", "metadata": {"headings": [{"headings_0": {"content": "3.13.2. National Drug Authority a) Delayed Construction of the Laboratory Tower", "page": 98, "level": 4}}, {"headings_1": {"content": "b)", "page": 97, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "NDA is undertaking a Laboratory Tower Construction project at a total contract sum of UGX. 35,849,057,474. The start for the works was 11 th October 2019 and the original completion date was 11 th October 2021. The completion was revised to 07 th March 2022 because of delays. By the time of inspection, UGX 11,847,043,442 had been paid to the contractors. The implementation of the contract was not sufficiently managed leading to delayed works. \nI also noted that changes were made to the original building plans to cater for the adjustments to the outdoor and building basement parking and though the Contract Management Team and the Authority (NDA) had approved the adjustments and works had commenced by the time of audit in August 2021, the amended building plans had not yet been approved by the Metropolitan Physical Planning Authority. Implementation of unapproved building plans poses a risk of loss of the NDA funds in case the responsible Authority (Metropolitan Authority /KCCA) rejects the plans and directs demolition of the works. \nThe Accounting Officer explained that the delays in the completion of works were due to the COVID-19 lockdown that took two phases in 2020 and 2021 which interrupted staff movement, manufacturing of inputs globally and transportation. The Accounting Officer also explained that the consultant submitted the revised drawings on 3rd August 2020 and no response had come through despite numerous follow-ups including that of 15th April 2021. Management promised to continue reminding KCCA to approve the submitted adjusted plans. \nI advised the Accounting Officer to liaise with the contractors to scale up project works to ensure that the project is completed within reasonable timelines. I advised the Accounting Officer to follow up with the Physical Planning Authority/KCCA to ensure that the building plans are approved as soon as possible. \n3.14. SCIENCE, TECHNOLOGY AND INNOVATION SECTOR", "metadata": {"headings": [{"headings_0": {"content": "3.13.2. National Drug Authority a) Delayed Construction of the Laboratory Tower", "page": 98, "level": 4}}, {"headings_1": {"content": "b)", "page": 97, "level": 2}}, [{"headings_0": {"content": "3.13.2. National Drug Authority a) Delayed Construction of the Laboratory Tower", "page": 98, "level": 4}}, {"headings_1": {"content": "b)", "page": 97, "level": 2}}], [{"headings_0": {"content": "3.13.2. National Drug Authority a) Delayed Construction of the Laboratory Tower", "page": 98, "level": 4}}, {"headings_1": {"content": "b)", "page": 97, "level": 2}}], [{"headings_0": {"content": "3.13.2. National Drug Authority a) Delayed Construction of the Laboratory Tower", "page": 98, "level": 4}}, {"headings_1": {"content": "b)", "page": 97, "level": 2}}], [{"headings_0": {"content": "3.13.2. National Drug Authority a) Delayed Construction of the Laboratory Tower", "page": 98, "level": 4}}, {"headings_1": {"content": "b)", "page": 97, "level": 2}}]], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.14.1.", "metadata": {"headings": [{"headings_0": {"content": "3.14.1.", "page": 98, "level": 2}}, {"headings_1": {"content": "3.13.2. National Drug Authority a) Delayed Construction of the Laboratory Tower", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Closure of the Ministry of Science, Technology and Innovation \nThe GoU established the Ministry of Science Technology and Innovation in 2016, and it started its operations in 2017/2018 as Vote 023, with a mandate to oversee the overall contribution of the Science Technology and Innovation Sector towards attaining key objectives focused on mainstreaming Science, Technology, and Innovation in the development process of Uganda. \n86 \nAt the time of the transfer, the Ministry had the following subventions and independent projects in pursuit of its objectives;", "metadata": {"headings": [{"headings_0": {"content": "3.14.1.", "page": 98, "level": 2}}, {"headings_1": {"content": "3.13.2. National Drug Authority a) Delayed Construction of the Laboratory Tower", "page": 98, "level": 4}}, [{"headings_0": {"content": "3.14.1.", "page": 98, "level": 2}}, {"headings_1": {"content": "3.13.2. National Drug Authority a) Delayed Construction of the Laboratory Tower", "page": 98, "level": 4}}], [{"headings_0": {"content": "3.14.1.", "page": 98, "level": 2}}, {"headings_1": {"content": "3.13.2. National Drug Authority a) Delayed Construction of the Laboratory Tower", "page": 98, "level": 4}}], [{"headings_0": {"content": "3.14.1.", "page": 98, "level": 2}}, {"headings_1": {"content": "3.13.2. National Drug Authority a) Delayed Construction of the Laboratory Tower", "page": 98, "level": 4}}]], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 99, "level": 3}}, {"headings_1": {"content": "3.14.1.", "page": 98, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Uganda National Council for Science and Technology (UNCST);", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 99, "level": 3}}, {"headings_1": {"content": "3.14.1.", "page": 98, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "ii)", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 99, "level": 3}}, {"headings_1": {"content": "i)", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The Presidential Initiative on Banana Industrial Development (PIBID); and iii) Kiira Motors Corporation (KMC).", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 99, "level": 3}}, {"headings_1": {"content": "i)", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iv)", "metadata": {"headings": [{"headings_0": {"content": "iv)", "page": 99, "level": 3}}, {"headings_1": {"content": "ii)", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Uganda Industrial Research Institute (Vote 110), an agency under the ST&I Sector and self-accounting.", "metadata": {"headings": [{"headings_0": {"content": "iv)", "page": 99, "level": 3}}, {"headings_1": {"content": "ii)", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "v)", "metadata": {"headings": [{"headings_0": {"content": "v)", "page": 99, "level": 3}}, {"headings_1": {"content": "iv)", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The commercialisation of sericulture Technologies and Innovations(TRIDI) \nvi) Presidential Scientific initiative on Epidemics (PRESIDE) is an umbrella organisation for multiple scientific research organisations. \nThe Ministry was later abolished effective 1st July 2021, and its operations were transferred to the President's Office. The Ministry's closure may slow down the developments in the above entities during re-organisation. \nI noted that there were also no transition plans for the merger and continuity of operations of the subventions. Lack of transition arrangements could delay research projects, loss of assets and critical human resources.", "metadata": {"headings": [{"headings_0": {"content": "v)", "page": 99, "level": 3}}, {"headings_1": {"content": "iv)", "page": 99, "level": 3}}, [{"headings_0": {"content": "v)", "page": 99, "level": 3}}, {"headings_1": {"content": "iv)", "page": 99, "level": 3}}], [{"headings_0": {"content": "v)", "page": 99, "level": 3}}, {"headings_1": {"content": "iv)", "page": 99, "level": 3}}]], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.14.2.", "metadata": {"headings": [{"headings_0": {"content": "3.14.2.", "page": 99, "level": 2}}, {"headings_1": {"content": "v)", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Un-deployed Staff upon the abolition of the Ministry \nThe Ministry had a structure with a total staff establishment of 154 positions, of which 136 positions had been filled and had a recruitment plan for another fifteen (15) staff of different cadres. \nAs a result of the closure of the Ministry, the staff were rendered redundant and had not received their emoluments by the end of November 2021. In addition, 48 common cadre staff had been transferred back to the Ministry of Public Service, as the technical and support staff employed by the Ministry await their fate. \nI noted that some staff were living under uncertainty, which may lead to redundancy escalation and high costs to the Government. \nManagement explained that the Ministry of Public Service is reviewing the structure, and once it is approved, a validation exercise will be undertaken to determine those who fit in. Those that will not be absorbed will be handled in line with the public service standing orders.", "metadata": {"headings": [{"headings_0": {"content": "3.14.2.", "page": 99, "level": 2}}, {"headings_1": {"content": "v)", "page": 99, "level": 3}}, [{"headings_0": {"content": "3.14.2.", "page": 99, "level": 2}}, {"headings_1": {"content": "v)", "page": 99, "level": 3}}], [{"headings_0": {"content": "3.14.2.", "page": 99, "level": 2}}, {"headings_1": {"content": "v)", "page": 99, "level": 3}}], [{"headings_0": {"content": "3.14.2.", "page": 99, "level": 2}}, {"headings_1": {"content": "v)", "page": 99, "level": 3}}], [{"headings_0": {"content": "3.14.2.", "page": 99, "level": 2}}, {"headings_1": {"content": "v)", "page": 99, "level": 3}}]], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.14.3.", "metadata": {"headings": [{"headings_0": {"content": "3.14.3.", "page": 99, "level": 2}}, {"headings_1": {"content": "3.14.2.", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Progress on the COVID-19 Vaccine, Diagnostics and Treatment Projects \nThe Ministry of Science, Technology and Innovation (MOSTI) was appropriated supplementary funding of UGX.31.033Bn, which was meant to support 23 selected projects of scientists and innovators engaged in CoVID-I9 scientific research, including the procurement of specialised machinery and equipment, development of vaccines, drug diagnostics and other operational costs. The funds were divided into the purchase of Equipment (UGX.15.787Bn) and Operational Costs (UGX.15.787Bn). \nAs of 30th June 2021, the Ministry had received 86.5% of the Operational funds and", "metadata": {"headings": [{"headings_0": {"content": "3.14.3.", "page": 99, "level": 2}}, {"headings_1": {"content": "3.14.2.", "page": 99, "level": 2}}, [{"headings_0": {"content": "3.14.3.", "page": 99, "level": 2}}, {"headings_1": {"content": "3.14.2.", "page": 99, "level": 2}}], [{"headings_0": {"content": "3.14.3.", "page": 99, "level": 2}}, {"headings_1": {"content": "3.14.2.", "page": 99, "level": 2}}]], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "100% of the Equipment Funds.", "metadata": {"headings": [{"headings_0": {"content": "100% of the Equipment Funds.", "page": 99, "level": 2}}, {"headings_1": {"content": "3.14.3.", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "87 \nOf the 23 projects, five were for Diagnostics, four for the development of Vaccines, nine for the development of treatments, and five for material support to existing projects. \nOf the 23 projects initially selected and funded, 19 progressed while others stalled. Their progress was slowed down by the merger of the Ministry without transition plans and subsequent delays in funding. \nThese delays affect the overall intention of the emergency initiative of averting the adverse effects of COVID-19 on the population. \n3.15. TRADE SECTOR", "metadata": {"headings": [{"headings_0": {"content": "100% of the Equipment Funds.", "page": 99, "level": 2}}, {"headings_1": {"content": "3.14.3.", "page": 99, "level": 2}}, [{"headings_0": {"content": "100% of the Equipment Funds.", "page": 99, "level": 2}}, {"headings_1": {"content": "3.14.3.", "page": 99, "level": 2}}], [{"headings_0": {"content": "100% of the Equipment Funds.", "page": 99, "level": 2}}, {"headings_1": {"content": "3.14.3.", "page": 99, "level": 2}}], [{"headings_0": {"content": "100% of the Equipment Funds.", "page": 99, "level": 2}}, {"headings_1": {"content": "3.14.3.", "page": 99, "level": 2}}]], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.15.1.", "metadata": {"headings": [{"headings_0": {"content": "3.15.1.", "page": 100, "level": 2}}, {"headings_1": {"content": "100% of the Equipment Funds.", "page": 99, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Under Absorption of funds by UDC \nUDC received UGX 263.47Bn, from the Government of Uganda, of which only UGX 119.29Bn, (45.3%), was spent by the entity during the year resulting in an unspent balance of UGX. 144.18Bn, (46%) \nOut of the total funds received, UGX.126.2Bn was for Covid-19related interventions, and only UGX.55.9Bn (44.3%) was spent. \nThis may be partly attributed to the release of funds before completion of feasibility studies, the release of funds tagged to specific projects in disregard of UDC project appraisals and the un-timely release of funds, among others. \nUnder-absorption undermines the intention of Government funding for import substitution and export promotion strategies spearheaded by the Corporation and averting the effects of Covid-19.", "metadata": {"headings": [{"headings_0": {"content": "3.15.1.", "page": 100, "level": 2}}, {"headings_1": {"content": "100% of the Equipment Funds.", "page": 99, "level": 2}}, [{"headings_0": {"content": "3.15.1.", "page": 100, "level": 2}}, {"headings_1": {"content": "100% of the Equipment Funds.", "page": 99, "level": 2}}], [{"headings_0": {"content": "3.15.1.", "page": 100, "level": 2}}, {"headings_1": {"content": "100% of the Equipment Funds.", "page": 99, "level": 2}}], [{"headings_0": {"content": "3.15.1.", "page": 100, "level": 2}}, {"headings_1": {"content": "100% of the Equipment Funds.", "page": 99, "level": 2}}], [{"headings_0": {"content": "3.15.1.", "page": 100, "level": 2}}, {"headings_1": {"content": "100% of the Equipment Funds.", "page": 99, "level": 2}}]], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.15.2.", "metadata": {"headings": [{"headings_0": {"content": "3.15.2.", "page": 100, "level": 2}}, {"headings_1": {"content": "3.15.1.", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Extent of Implementation of Planned Development Projects by UDC: \nI noted that out of the 17 development project activities planned to be implemented over the year, 15 were funded under the Covid-19 supplementary budget. Two development projects, namely: Soroti Fruit Factory and Feasibility studies & Business Plans, were funded under the normal budget. \nA review of the extent of implementation revealed that; \n", "metadata": {"headings": [{"headings_0": {"content": "3.15.2.", "page": 100, "level": 2}}, {"headings_1": {"content": "3.15.1.", "page": 100, "level": 2}}, [{"headings_0": {"content": "3.15.2.", "page": 100, "level": 2}}, {"headings_1": {"content": "3.15.1.", "page": 100, "level": 2}}], [{"headings_0": {"content": "3.15.2.", "page": 100, "level": 2}}, {"headings_1": {"content": "3.15.1.", "page": 100, "level": 2}}], [{"headings_0": {"content": "3.15.2.", "page": 100, "level": 2}}, {"headings_1": {"content": "3.15.1.", "page": 100, "level": 2}}]], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Only (3) three development projects were fully implemented, i.e., shareholder's loan to Atiak Sugar Factory; Acquisition of shares in Mabale Tea Factory; and Acquisition of shares in Bukoona Agro Processors Limited.\n- Five (5) development projects were partially implemented.\n- Eleven (11) projects were not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "3.15.2.", "page": 100, "level": 2}}, {"headings_1": {"content": "3.15.1.", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "This was attributed to the conditional release of funds tied to specified development projects and inadequate institutional capacity to appraise and implement investment projects. \nUnder-absorption undermines government effort in attaining its goals. \n88", "metadata": {"headings": [{"headings_0": {"content": "3.15.2.", "page": 100, "level": 2}}, {"headings_1": {"content": "3.15.1.", "page": 100, "level": 2}}, [{"headings_0": {"content": "3.15.2.", "page": 100, "level": 2}}, {"headings_1": {"content": "3.15.1.", "page": 100, "level": 2}}], [{"headings_0": {"content": "3.15.2.", "page": 100, "level": 2}}, {"headings_1": {"content": "3.15.1.", "page": 100, "level": 2}}]], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.15.3.", "metadata": {"headings": [{"headings_0": {"content": "3.15.3.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.2.", "page": 100, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UNBS Inadequate Capacity in Testing and Enforcing Commodity Standards \nSection 3(1) of the UNBS Act spells out the functions of the Bureau which, among others, include providing for the testing of locally manufactured or imported commodities with a view to determining whether the commodities conform to the standard specification as well as making arrangements or provide facilities for the examination, testing or analysis of commodities and any material or substance from which or with which and how they may be manufactured, produced, processed or treated. However, I noted; \n", "metadata": {"headings": [{"headings_0": {"content": "3.15.3.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.2.", "page": 100, "level": 2}}, [{"headings_0": {"content": "3.15.3.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.2.", "page": 100, "level": 2}}], [{"headings_0": {"content": "3.15.3.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.2.", "page": 100, "level": 2}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- UNBS released 633 consignments due to the absence of standards to test these commodities for conformity.", "metadata": {"headings": [{"headings_0": {"content": "3.15.3.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.2.", "page": 100, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- The Bureau also released 366 consignments without testing product standards due to lack of capacity, which may lead to sub-standard products on the market.", "metadata": {"headings": [{"headings_0": {"content": "3.15.3.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.2.", "page": 100, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "3.15.3.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.2.", "page": 100, "level": 2}}, [{"headings_0": {"content": "3.15.3.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.2.", "page": 100, "level": 2}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Bureau had staff presence at only 27 out of the 170 border entry points. This was attributed to understaffing at the Bureau.", "metadata": {"headings": [{"headings_0": {"content": "3.15.3.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.2.", "page": 100, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Although management explained that it had since developed the capacity to test the majority of commodities but it lacked some product standards. \n3.16. TOURISM SECTOR", "metadata": {"headings": [{"headings_0": {"content": "3.15.3.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.2.", "page": 100, "level": 2}}, [{"headings_0": {"content": "3.15.3.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.2.", "page": 100, "level": 2}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.16.1.", "metadata": {"headings": [{"headings_0": {"content": "3.16.1.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.3.", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Decreasing Tourism Revenue due to Covid-19 \nOver the last two years, the tourism sector has been greatly hit by the unprecedented effects of the Covid-19 pandemic that has greatly affected all sectors of the economy, including the tourism sector. \nI observed a significant fall in tourism revenue collections for all of the entities in the Sector whose revenue is entirely dependent on tourism. This was attributed to the countrywide restrictions on the movement of persons, including tourists, due to the Covid-19 lockdown. As a result, tourist visitor numbers reduced from 255,711 to 103,812 (40.6%) \nThe reduction in revenue collection has been significant and has directly affected the implementation of the planned activities across the Sector.", "metadata": {"headings": [{"headings_0": {"content": "3.16.1.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.3.", "page": 101, "level": 2}}, [{"headings_0": {"content": "3.16.1.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.3.", "page": 101, "level": 2}}], [{"headings_0": {"content": "3.16.1.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.3.", "page": 101, "level": 2}}], [{"headings_0": {"content": "3.16.1.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.3.", "page": 101, "level": 2}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.16.2.", "metadata": {"headings": [{"headings_0": {"content": "3.16.2.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.16.1.", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Invasive species removal in the Wildlife Conservation Areas in Uganda \nI noted that most of the Protected Areas in Uganda are currently undergoing ecosystem changes as rangeland infestation by invasive and exotic plant species limits the grazing land. These plant species include; Dichrostachys cinerea, Lantana camara, Parthenium hysterophorus, Opuntia vulgaris, Imperata cylindrica, Maeruade cumbens, Caesalepina decaputala, Acacia hockii, Tecoma Stan, Senna siamea and Thevetia peruviana. \n89 \nDuring my inspection of Queen Elizabeth, Lake Mburo Park, Murchison Falls, and Kidepo Valley National Parks, I noted that these plant species continue to cover large expanses of grazing land despite the Uganda Wildlife Authority's effort to eliminate them. This is reducing the populations of specific grazers such as hippos, buffalos, zebras, topis, and Uganda kobs. \nThis is attributed to climate change and inadequate funding to remove invasive species from the national parks.", "metadata": {"headings": [{"headings_0": {"content": "3.16.2.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.16.1.", "page": 101, "level": 2}}, [{"headings_0": {"content": "3.16.2.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.16.1.", "page": 101, "level": 2}}], [{"headings_0": {"content": "3.16.2.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.16.1.", "page": 101, "level": 2}}], [{"headings_0": {"content": "3.16.2.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.16.1.", "page": 101, "level": 2}}], [{"headings_0": {"content": "3.16.2.", "page": 101, "level": 2}}, {"headings_1": {"content": "3.16.1.", "page": 101, "level": 2}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.16.3.", "metadata": {"headings": [{"headings_0": {"content": "3.16.3.", "page": 102, "level": 2}}, {"headings_1": {"content": "3.16.2.", "page": 101, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Merger of entities within the Sector \nOn 22nd February 2021, Cabinet under minute No. 43 (CT 2021), a decision to merge Uganda Wildlife Authority with Uganda Wildlife Conservation Education Centre was undertaken. However, there were no transitional arrangements and plans to facilitate a smooth merger by the time of the audit. \nDelays in mergers create uncertainties among staff, reduce sector performance and subsequently lead to misappropriation of entity assets by disgruntled staff.", "metadata": {"headings": [{"headings_0": {"content": "3.16.3.", "page": 102, "level": 2}}, {"headings_1": {"content": "3.16.2.", "page": 101, "level": 2}}, [{"headings_0": {"content": "3.16.3.", "page": 102, "level": 2}}, {"headings_1": {"content": "3.16.2.", "page": 101, "level": 2}}], [{"headings_0": {"content": "3.16.3.", "page": 102, "level": 2}}, {"headings_1": {"content": "3.16.2.", "page": 101, "level": 2}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.17.", "metadata": {"headings": [{"headings_0": {"content": "3.17.", "page": 102, "level": 2}}, {"headings_1": {"content": "3.16.3.", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "HIGHLIGHTS FROM THE AUDIT OF LOWER LOCAL GOVERNMENTS FOR THE PERIOD", "metadata": {"headings": [{"headings_0": {"content": "3.17.", "page": 102, "level": 2}}, {"headings_1": {"content": "3.16.3.", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2019/2020", "metadata": {"headings": [{"headings_0": {"content": "2019/2020", "page": 102, "level": 2}}, {"headings_1": {"content": "3.17.", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I undertook an audit of a total of 2,048 Lower Local Governments (Sub-counties, Town Councils and Divisions), covering two financial years 2018/2019 (762 LLGs) and 2019/2020 (1,286 LLGs). \nI noted the following cross cutting issues; \n3.17.1. Under staffing \nI noted that 217 LLGs in FY 2018/2019 and 175 in FY 2019/2020 had significant staffing gaps averaging 48% and 60% shortages respectively. Details are in the table 26 below. \nTable 26 : Understaffing in Lower Local Government", "metadata": {"headings": [{"headings_0": {"content": "2019/2020", "page": 102, "level": 2}}, {"headings_1": {"content": "3.17.", "page": 102, "level": 2}}, [{"headings_0": {"content": "2019/2020", "page": 102, "level": 2}}, {"headings_1": {"content": "3.17.", "page": 102, "level": 2}}], [{"headings_0": {"content": "2019/2020", "page": 102, "level": 2}}, {"headings_1": {"content": "3.17.", "page": 102, "level": 2}}], [{"headings_0": {"content": "2019/2020", "page": 102, "level": 2}}, {"headings_1": {"content": "3.17.", "page": 102, "level": 2}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Financial Year", "Approved", "Filled up", "Shortage", "Percentage shortage"], ["", "positions", null, null, null], ["2018/2019", "3,847", "2,008", "1,842", "48%"], ["2019/2020 6,797 2,713 3,823 60%", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "2019/2020", "page": 102, "level": 2}}, {"headings_1": {"content": "3.17.", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Source: OAG analysis \nUnderstaffing overstretches the available staff beyond their capacity, creates jobrelated stress to the fewer staff and negatively affects the level of public service delivery to the community. \nThe Accounting Officers explained that staffing at LLG level is a responsibility of the respective Districts and Municipal Councils. \nI advised the Accounting Officers to follow up on the matter with the relevant authorities and ensure that most of the vacancies are filled. \n90", "metadata": {"headings": [{"headings_0": {"content": "2019/2020", "page": 102, "level": 2}}, {"headings_1": {"content": "3.17.", "page": 102, "level": 2}}, [{"headings_0": {"content": "2019/2020", "page": 102, "level": 2}}, {"headings_1": {"content": "3.17.", "page": 102, "level": 2}}], [{"headings_0": {"content": "2019/2020", "page": 102, "level": 2}}, {"headings_1": {"content": "3.17.", "page": 102, "level": 2}}], [{"headings_0": {"content": "2019/2020", "page": 102, "level": 2}}, {"headings_1": {"content": "3.17.", "page": 102, "level": 2}}], [{"headings_0": {"content": "2019/2020", "page": 102, "level": 2}}, {"headings_1": {"content": "3.17.", "page": 102, "level": 2}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.17.2.", "metadata": {"headings": [{"headings_0": {"content": "3.17.2.", "page": 103, "level": 2}}, {"headings_1": {"content": "2019/2020", "page": 102, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Budget implementation in sample LLGs for FY 2018/2019 and 2019/2020 \nI sampled 627 LLGs for FY 2018/19 and 250 LLGs for FY 2019/20 to assess the implementation of the budget and noted the following significant audit findings: \n3.17.2.1. Performance of Central Government Grants \nThe LLGs sampled budgeted to receive UGX.146,160,919,043 for FY 2018/2019 and 2019/2010 (revised) as Central Government Grants). However, UGX.134,095,135,622(92%) was received resulting into a shortfall of UGX.12,065,783,421(8%) majorly attributed to budget cuts as shown in the table below. \nThis affected service delivery in Lower Local Governments Table 27 : Performance of Central Government Grant", "metadata": {"headings": [{"headings_0": {"content": "3.17.2.", "page": 103, "level": 2}}, {"headings_1": {"content": "2019/2020", "page": 102, "level": 2}}, [{"headings_0": {"content": "3.17.2.", "page": 103, "level": 2}}, {"headings_1": {"content": "2019/2020", "page": 102, "level": 2}}], [{"headings_0": {"content": "3.17.2.", "page": 103, "level": 2}}, {"headings_1": {"content": "2019/2020", "page": 102, "level": 2}}], [{"headings_0": {"content": "3.17.2.", "page": 103, "level": 2}}, {"headings_1": {"content": "2019/2020", "page": 102, "level": 2}}], [{"headings_0": {"content": "3.17.2.", "page": 103, "level": 2}}, {"headings_1": {"content": "2019/2020", "page": 102, "level": 2}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Financial Year", "Revised Budget", "Actual Receipts", "Variance", "Percentage"], ["", null, null, null, "Perfomance"], ["2018/2019", "92,214,094,491", "87,717,635,886", "4,496,458,605", "95%"], ["2019/2020 53,946,824,552 46,377,499,736 7,569,324,816 86%", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "3.17.2.", "page": 103, "level": 2}}, {"headings_1": {"content": "2019/2020", "page": 102, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["Financial Year", "Approved", "Filled up", "Shortage", "Percentage shortage"], "type": "table"}}, {"content": "Source: Financial Statements \nI advised the Accounting Officer to always engage the PS/ST through their respective higher local governments to ensure that all revenue is availed to the entity as planned.", "metadata": {"headings": [{"headings_0": {"content": "3.17.2.", "page": 103, "level": 2}}, {"headings_1": {"content": "2019/2020", "page": 102, "level": 2}}, [{"headings_0": {"content": "3.17.2.", "page": 103, "level": 2}}, {"headings_1": {"content": "2019/2020", "page": 102, "level": 2}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.17.2.2. Local Revenue Performance", "metadata": {"headings": [{"headings_0": {"content": "3.17.2.2. Local Revenue Performance", "page": 103, "level": 2}}, {"headings_1": {"content": "3.17.2.", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The LLGs sampled had approved budgeted total local revenue for the 2 financial years amounting to UGX.91,399,324,016 (revised) out of which UGX.74,615,525,633(82%) was collected resulting into a shortfall of UGX.16,783,798,383(18%), as shown in the table below: \nTable 28 : Performance of Local Revenue \nFinancial Year Revised Budget Actual Receipts \nVariance Percentage Perfomance \n2018/2019 68,424,052,397 57,321,631,217 11,102,421,180 84% 2019/2020 22,975,271,619 17,293,894,416 5,681,377,203 75% \nSource: OAG analysis \nThe Accounting Officers mainly attributed the underperformance of local revenue in the financial year 2019/2020 to the Covid19 lock down which affected several of their major sources of local revenue. \nI advised the Accounting Officer to always ensure that local revenue is collected as budgeted. \n91", "metadata": {"headings": [{"headings_0": {"content": "3.17.2.2. Local Revenue Performance", "page": 103, "level": 2}}, {"headings_1": {"content": "3.17.2.", "page": 103, "level": 2}}, [{"headings_0": {"content": "3.17.2.2. Local Revenue Performance", "page": 103, "level": 2}}, {"headings_1": {"content": "3.17.2.", "page": 103, "level": 2}}], [{"headings_0": {"content": "3.17.2.2. Local Revenue Performance", "page": 103, "level": 2}}, {"headings_1": {"content": "3.17.2.", "page": 103, "level": 2}}], [{"headings_0": {"content": "3.17.2.2. Local Revenue Performance", "page": 103, "level": 2}}, {"headings_1": {"content": "3.17.2.", "page": 103, "level": 2}}], [{"headings_0": {"content": "3.17.2.2. Local Revenue Performance", "page": 103, "level": 2}}, {"headings_1": {"content": "3.17.2.", "page": 103, "level": 2}}], [{"headings_0": {"content": "3.17.2.2. Local Revenue Performance", "page": 103, "level": 2}}, {"headings_1": {"content": "3.17.2.", "page": 103, "level": 2}}], [{"headings_0": {"content": "3.17.2.2. Local Revenue Performance", "page": 103, "level": 2}}, {"headings_1": {"content": "3.17.2.", "page": 103, "level": 2}}], [{"headings_0": {"content": "3.17.2.2. Local Revenue Performance", "page": 103, "level": 2}}, {"headings_1": {"content": "3.17.2.", "page": 103, "level": 2}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.17.3. Quality of Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "3.17.3. Quality of Financial Statements", "page": 104, "level": 4}}, {"headings_1": {"content": "3.17.2.2. Local Revenue Performance", "page": 103, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "In my previous year\u2019s reports, I noted that there was still a problem with the presentation of financial statements in the Lower Local Governments. In the financial years under review, I noted that there was an improvement in the quality of financial statements with only 37 (6%) LLGs out of 627 and 22 (9%) out of 250 LLGs in financial years 2018/2019 and 2019/2020 respectively having qualified audit opinions. \nI however noted the following matters; UGX 202, 282,811 was improperly accounted for in FY 2018/2019 and UGX 80,259,257 remained Un accounted for in FY 2019/2020. \nThe most common shortcomings were; Inconsistences in the amounts in the financial statement, Errors in Financial Statements, Incomplete financial statements and notes, wrong presentation of figures in financial statement, failure to prepare financial statements and unsupported figures in the financial statements. \nPreparation of financial statements is a stewardship role in which accountability for application of resources entrusted to Accounting Officers is reported to the stakeholders. Failure to present financial statements properly impairs interpretation and analysis of entity performances. \nThe Accounting Officers attributed this to staff changes that were made in the middle of the financial year, difficulty in acquiring books of accounts from district stores and lack of training. I advised the Accounting Officers to liaise with responsible authorities to ensure that the staffing gaps are addressed and the necessary trainings undertaken.", "metadata": {"headings": [{"headings_0": {"content": "3.17.3. Quality of Financial Statements", "page": 104, "level": 4}}, {"headings_1": {"content": "3.17.2.2. Local Revenue Performance", "page": 103, "level": 2}}, [{"headings_0": {"content": "3.17.3. Quality of Financial Statements", "page": 104, "level": 4}}, {"headings_1": {"content": "3.17.2.2. Local Revenue Performance", "page": 103, "level": 2}}], [{"headings_0": {"content": "3.17.3. Quality of Financial Statements", "page": 104, "level": 4}}, {"headings_1": {"content": "3.17.2.2. Local Revenue Performance", "page": 103, "level": 2}}], [{"headings_0": {"content": "3.17.3. Quality of Financial Statements", "page": 104, "level": 4}}, {"headings_1": {"content": "3.17.2.2. Local Revenue Performance", "page": 103, "level": 2}}], [{"headings_0": {"content": "3.17.3. Quality of Financial Statements", "page": 104, "level": 4}}, {"headings_1": {"content": "3.17.2.2. Local Revenue Performance", "page": 103, "level": 2}}]], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.17.4. Land Management in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "3.17.4. Land Management in Local Governments", "page": 104, "level": 4}}, {"headings_1": {"content": "3.17.3. Quality of Financial Statements", "page": 104, "level": 4}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I noted that 331 (53%) Lower Local Governments out of the 627 in FY 2018/19 and 188 (75%) Lower Local Governments out of 250 in FY 2019/20 sampled respectively had land management challenges such as: \n", "metadata": {"headings": [{"headings_0": {"content": "3.17.4. Land Management in Local Governments", "page": 104, "level": 4}}, {"headings_1": {"content": "3.17.3. Quality of Financial Statements", "page": 104, "level": 4}}, [{"headings_0": {"content": "3.17.4. Land Management in Local Governments", "page": 104, "level": 4}}, {"headings_1": {"content": "3.17.3. Quality of Financial Statements", "page": 104, "level": 4}}]], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- 41 LLGs in FY 2018/19 and 24 LLGs in FY 2019/20 respectively lacked land titles, including where their headquarters are located.\n- 41 LLGs in FY 2018/19 and 24 LLGs in FY 2019/20 respectively lacked Area Lands Committees or the committees were non-functional.\n- In the circumstances, there is risk of persons trespassing, disputes and litigation.", "metadata": {"headings": [{"headings_0": {"content": "3.17.4. Land Management in Local Governments", "page": 104, "level": 4}}, {"headings_1": {"content": "3.17.3. Quality of Financial Statements", "page": 104, "level": 4}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Majority of Accounting Officers explained that it was the responsibility of the Districts or Municipal Councils to obtain these land titles. A number of other Accounting Officers cited insufficient funding as a cause for failure to have fully functional land committees \nGovernment should consider taking deliberate steps to fund the survey and titling of all government land at the Local Governments. I also advised the Accounting Officers to constitute the Area land Committees. \n92", "metadata": {"headings": [{"headings_0": {"content": "3.17.4. Land Management in Local Governments", "page": 104, "level": 4}}, {"headings_1": {"content": "3.17.3. Quality of Financial Statements", "page": 104, "level": 4}}, [{"headings_0": {"content": "3.17.4. Land Management in Local Governments", "page": 104, "level": 4}}, {"headings_1": {"content": "3.17.3. Quality of Financial Statements", "page": 104, "level": 4}}], [{"headings_0": {"content": "3.17.4. Land Management in Local Governments", "page": 104, "level": 4}}, {"headings_1": {"content": "3.17.3. Quality of Financial Statements", "page": 104, "level": 4}}]], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "3.17.5.", "metadata": {"headings": [{"headings_0": {"content": "3.17.5.", "page": 105, "level": 2}}, {"headings_1": {"content": "3.17.4. Land Management in Local Governments", "page": 104, "level": 4}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Lack of Urban Physical Planning Committees \nI noted that 32 Town Councils in the two financial years had no Urban Physical Planning Committees in place or the Committees were not fully functional. \nConsequently, physical developments undertaken within the physical planning areas may not have been well determined and managed by the respective LLGs. This was mainly attributed to lack of sufficient funds to operationalize the physical planning committees. \nI advised Government to engage the relevant stakeholders to nominate members and ensure that the committees are fully instituted and are functional. \n93 \nPART 4: INFORMATION SYSTEMS, ENGINEERING, VALUE FOR MONEY AND SPECIAL", "metadata": {"headings": [{"headings_0": {"content": "3.17.5.", "page": 105, "level": 2}}, {"headings_1": {"content": "3.17.4. Land Management in Local Governments", "page": 104, "level": 4}}, [{"headings_0": {"content": "3.17.5.", "page": 105, "level": 2}}, {"headings_1": {"content": "3.17.4. Land Management in Local Governments", "page": 104, "level": 4}}], [{"headings_0": {"content": "3.17.5.", "page": 105, "level": 2}}, {"headings_1": {"content": "3.17.4. Land Management in Local Governments", "page": 104, "level": 4}}], [{"headings_0": {"content": "3.17.5.", "page": 105, "level": 2}}, {"headings_1": {"content": "3.17.4. Land Management in Local Governments", "page": 104, "level": 4}}], [{"headings_0": {"content": "3.17.5.", "page": 105, "level": 2}}, {"headings_1": {"content": "3.17.4. Land Management in Local Governments", "page": 104, "level": 4}}], [{"headings_0": {"content": "3.17.5.", "page": 105, "level": 2}}, {"headings_1": {"content": "3.17.4. Land Management in Local Governments", "page": 104, "level": 4}}]], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "AUDITS", "metadata": {"headings": [{"headings_0": {"content": "AUDITS", "page": 106, "level": 2}}, {"headings_1": {"content": "3.17.5.", "page": 105, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "During the financial year 2020/2021, I undertook three Information Systems audits, three Engineering audits covering 90 projects, eight Value for money audits. In addition, I undertook special and forensic audits which are reported on separately. \nBelow is a summary of the key findings I noted in each category, the details of which are included in individual reports issued separately.", "metadata": {"headings": [{"headings_0": {"content": "AUDITS", "page": 106, "level": 2}}, {"headings_1": {"content": "3.17.5.", "page": 105, "level": 2}}, [{"headings_0": {"content": "AUDITS", "page": 106, "level": 2}}, {"headings_1": {"content": "3.17.5.", "page": 105, "level": 2}}]], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "4.0.", "metadata": {"headings": [{"headings_0": {"content": "4.0.", "page": 106, "level": 3}}, {"headings_1": {"content": "AUDITS", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "metadata": {"headings": [{"headings_0": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}, {"headings_1": {"content": "4.0.", "page": 106, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "4.1. Value for Money Audit and Assessment of Urban Infrastructure projects implemented by 22 Municipal Councils under the USMID-AF Program for projects started in the Financial year 2018/2019", "metadata": {"headings": [{"headings_0": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}, {"headings_1": {"content": "4.0.", "page": 106, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "For the financial year 2020/21 a total of 14 infrastructure projects procured in 2018/2019 under the World Bank funded Uganda Support to Municipal Infrastructure Development-Additional Financing (USMID-AF) Program implemented by 22 Municipal Councils namely Arua, Gulu, Kitgum, Lira, Apac, Soroti, Moroto, Mbale, Tororo, Busia, Kamuli, Jinja, Lugazi, Entebbe, Hoima, Mubende, Fort Portal, Kasese, Mbarara, Ntungamo, Kabale and Masaka were audited and assessment of the performance of these projects across the 22 municipalities carried out including a selected sample of non-USMID i.e. Uganda Road Fund (URF) funded projects, and Schools Facilities Grant (SFG)/Transitional Development Grant (TDG)/Discretional Development Equalisation Grant (DDEG) funded projects implemented in the participating municipalities. \nThe total contract value of the projects assessed was UGX 192,742,021,942. Below is a summary of the Key findings I noted, the details of which are included in the consolidated audit report for the 22 Municipal Councils and the 22 Individual reports issued separately; \n", "metadata": {"headings": [{"headings_0": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}, {"headings_1": {"content": "4.0.", "page": 106, "level": 3}}, [{"headings_0": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}, {"headings_1": {"content": "4.0.", "page": 106, "level": 3}}], [{"headings_0": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}, {"headings_1": {"content": "4.0.", "page": 106, "level": 3}}]], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Overpayments and irregular expenditure on USMID and Non USMID projects were noted during the audit. This comprised of overpayments of UGX. 214,862,488 and UGX 459,323,494 on USMID projects and Non-USMID projects respectively. The audit assessment also revealed various questionable expenditures, irregular payments, and potential financial losses attributable to different contractual irregularities totaling to UGX. 817,571,137 on the USMID funded projects in Arua, Jinja and Mbale", "metadata": {"headings": [{"headings_0": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}, {"headings_1": {"content": "4.0.", "page": 106, "level": 3}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Municipalities.", "metadata": {"headings": [{"headings_0": {"content": "Municipalities.", "page": 106, "level": 2}}, {"headings_1": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Municipalities.", "page": 106, "level": 2}}, {"headings_1": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- All the municipalities had completed their projects by the time of the audit and the entire infrastructure in the municipalities was in use with the exception of Entebbe whose project was phased. Although the projects were finally completed there were delays in completion of the projects within the stipulated contract timelines.", "metadata": {"headings": [{"headings_0": {"content": "Municipalities.", "page": 106, "level": 2}}, {"headings_1": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Municipalities.", "page": 106, "level": 2}}, {"headings_1": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- During physical inspection of the municipalities of Mbale, Moroto and Lira, major defects were noted such as missing draining/emptying pipe on the", "metadata": {"headings": [{"headings_0": {"content": "Municipalities.", "page": 106, "level": 2}}, {"headings_1": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "94 \nsoaking tank (leads to poor drainage), Clogged manholes and missing manhole covers, potholes on roads and poor drainage leading to ponding.", "metadata": {"headings": [{"headings_0": {"content": "Municipalities.", "page": 106, "level": 2}}, {"headings_1": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}, [{"headings_0": {"content": "Municipalities.", "page": 106, "level": 2}}, {"headings_1": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}]], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- All the participating municipalities implemented environmental protection measures with the exception of Arua Municipality. Further, all the participating municipalities implemented social/safety measures except Soroti and Tororo Municipalities.", "metadata": {"headings": [{"headings_0": {"content": "Municipalities.", "page": 106, "level": 2}}, {"headings_1": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Municipalities.", "page": 106, "level": 2}}, {"headings_1": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}, [{"headings_0": {"content": "Municipalities.", "page": 106, "level": 2}}, {"headings_1": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}]], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Inadequate allocation of funds in the budget for operation and maintenance of USMID infrastructure was noted in the municipalities except for the municipalities of Lira, Hoima, Fort Portal, Masaka and Gulu.", "metadata": {"headings": [{"headings_0": {"content": "Municipalities.", "page": 106, "level": 2}}, {"headings_1": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "I advised the Accounting officers of the Municipal Councils to ensure that;", "metadata": {"headings": [{"headings_0": {"content": "Municipalities.", "page": 106, "level": 2}}, {"headings_1": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- All amounts overpaid are recovered by the respective municipalities.\n- Contractors have updated work programs and delays in delivery of projects within stipulated contract timelines should be penalized by invoking liquidated damages clauses\n- Inspections are carried out during the DLP as some defects can only surface while the structure is in use and report on the progress of the structure during the period and have all the identified major defects rectified.\n- All municipalities should plan, budget and implement operation and maintenance activities to avoid early deterioration of the facilities.", "metadata": {"headings": [{"headings_0": {"content": "Municipalities.", "page": 106, "level": 2}}, {"headings_1": {"content": "HIGHLIGHTS FROM THE ENGINEERING AUDITS", "page": 106, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 107, "level": 2}}, {"headings_1": {"content": "Municipalities.", "page": 106, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Owing to the challenges faced by the Municipal Councils during the delivery of USMID- AF Urban infrastructure as highlighted in this report, audit observed that these challenges notable improvements have been noted in planning, cost control enforcement of internal controls for certification, supervision and monitoring, and general contract management for the USMID Infrastructure projects, however these gains have not been translated to the Non USMID projects as URF, SFG,DDEG accordingly the Town Clerks must ensure that Non USMID projects are equally effectively monitored and supervised to ensure delivery of the works within the planned cost, quality and time requirements", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 107, "level": 2}}, {"headings_1": {"content": "Municipalities.", "page": 106, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "4.2.", "metadata": {"headings": [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Value for Money audit and assessment of Infrastructure projects implemented by 60 Local Governments under the UgIFT Program for Construction of Seed Schools and Health Facilities in the Education and Health Sectors \nFor the financial year 2020/21 a total of 109 infrastructure projects implemented by 60 Local Governments involving the construction of seed schools and Health centre IIs under the World Bank funded Uganda Inter-Governmental Fiscal Transfer (UgIFT) Programme for Results was audited and assessment of the performance of these projects across the 60 Local Governments municipalities carried out for the Education Sector and Health Sector. \n95 \nUnder the UgIFT programme, the World Bank committed the total of US$500m over the period FY 2018/19 to FY 2023/24 to support decentralized services in Education, Health, Water and Environment, and Agriculture (micro-scale irrigation) as well as support I \nnterventions in Refugee host communities, With this financial support, Government committed to construct Seed Secondary Schools and Upgrade Health Centre IIs to IIIs in Sub-Counties, extend rural water to underserved communities including the newly constructed seed Secondary Schools and Health Centre IIIs, and also provide Small Scale Irrigation equipment to farmers to enhance their productivity. \nThe scope of the audit and assessment covered 53 seed secondary schools\u2019 construction projects with an overall total contract sum of UGX 111,860,803,846 and 57 health centre construction projects with an overall total contract sum of UGX 33,743,610,012. \nBelow is a summary of the Key findings noted, the details of which are included in the consolidated audit report for the 60 Local Governments and the 60 Individual reports issued separately; \n", "metadata": {"headings": [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}, [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}], [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}], [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}], [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}], [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}], [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}]], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- In assessing the adequacy of the design process for the buildings, evidence of needs assessment, presence of geotechnical investigations report, design report, drawings and specifications were considered as key requirements, it was observed that detailed design reports were not availed to all local governments by the Ministry of Education.", "metadata": {"headings": [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Overpayments and irregular expenditure amounting to UGX 3,153,351,606 was noted during payment for construction works in some of the seed schools. Furthermore, UGX 3,588,640,939 were made without providing the breakdown of work items being certified.", "metadata": {"headings": [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- During physical inspection of the Seed school infrastructure works, the participating LGs with exception of 3 LGs had defects such as honeycombing in concrete, absence of anti-sag rods, cracks in the ceilings, absence of expansion joint in the ICT blocks, exposed steel reinforcement, inadequate painting in the roof structures.", "metadata": {"headings": [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "The observed defects, if not addressed, will result in increased maintenance costs for the local governments.", "metadata": {"headings": [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- In assessing the adequacy of the design process for the buildings, evidence of needs assessment, presence of geotechnical investigations report, design report, drawings and specifications were considered as key requirements. It was observed that 39 local governments did not carry out needs assessment, geotechnical investigations, produce design reports in addition work specifications were also omitted.", "metadata": {"headings": [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}, [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}]], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Overpayments and irregular expenditure totalling to UGX 920,905,442 were noted during payment for construction works of the Health Centre IIs in LGs and municipalities. Furthermore, UGX 209,175,652 were made without providing the breakdown of work items being certified.", "metadata": {"headings": [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "96", "metadata": {"headings": [{"headings_0": {"content": "4.2.", "page": 107, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 107, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "construction of HCs revealed that out of the 56 local governments, only the 4 local governments had evidence that the contractors mobilized all required equipment. Further, only 13 local governments had evidence that the contractors mobilized all required equipment under the construction of seed schools. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}, [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}]], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Review of land ownership revealed that 7 local governments did not avail any evidence of acquisition or ownership of the land on which the Seed schools and health centres were constructed.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "I advised the Accounting officers of the Local Governments to ensure that; \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}, [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}]], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Prior to implementation of any infrastructural projects of similar nature; all due design procedures such as needs assessment, geotechnical investigations are undertaken and documented by the local governments to facilitate adequate designs.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Overpayments in respect of quantities certified in excess of the actual works executed worth UGX. 3,153,351,606 in the Education Sector and UGX. 920,905,442 in the Health Sector should be recovered. In addition, the technical officers should review the other items that were not part of the audit sample and have additional checks in the certification process to minimise the errors in quantification.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Investigate the basis of payment of the questionable amounts totalling to UGX.3,588,640,939 in the Education Sector and UGX.209,175,652 in the Health Sector and take appropriate action.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- Enforce the requirement for contractors to fully mobilize adequate equipment to undertake the works. In addition, any demobilization during contract implementation should be with the written approval of the project manager/supervisor.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- All the defects/omissions observed should be corrected. Furthermore, additional inspection of the contractor\u2019s works should be undertaken and any defects identified remedied immediately.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}, [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}]], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Fast track the process of obtaining formal ownership of the land on which the infrastructure is being constructed. Going forward, Accounting Officers should ensure that projects of similar nature are constructed on land that is formally owned by the respective local government.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, {"headings_1": {"content": "4.2.", "page": 107, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 109, "level": 2}}, {"headings_1": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Owing to the challenges faced by the various local governments during the delivery of UgIFT infrastructure projects in the education and health sectors as highlighted in this report, audit observed that these challenges are a result of gaps/weaknesses in the planning and costing of works, enforcement of internal controls for certification, supervision and monitoring, and general contract management. \n97 \nAccordingly, the relevant stakeholders should enhance the capacities of the local governments through involvement of local governments in the planning for future projects of similar nature, organizing tailor made trainings for technical staff, review of the staff structure in the engineering department and ensure that it is adequate and appropriately staffed. The relevant ministries should develop standardized guidelines for costing of civil works and strengthen the monitoring and supervision role in local governments.", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 109, "level": 2}}, {"headings_1": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}, [{"headings_0": {"content": "Conclusion", "page": 109, "level": 2}}, {"headings_1": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}], [{"headings_0": {"content": "Conclusion", "page": 109, "level": 2}}, {"headings_1": {"content": "\uf0b7 Review of the status of the contractors\u2019 equipment mobilization under", "page": 109, "level": 2}}]], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "4.3.", "metadata": {"headings": [{"headings_0": {"content": "4.3.", "page": 110, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 109, "level": 2}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Engineering Audit of Selected Road and Building Projects in Kampala Capital City Authority (KCCA) \nFor the financial year 2020/21, a total of 24 public works projects (Road upgrade/rehabilitation, signalization of road junctions, and building projects) with a total contract sum/value of UGX.333.72tn were implemented by KCCA. A sample of Eight (8) projects (road, signalization and building projects) with a contract value of UGX. 276.92tn. were selected for audit. This sample represents 82.98% of the value of the 24 projects. \nEight (8) of the KCCA projects were sampled for audit comprising of three (3) road projects funded by the World Bank under the Second Kampala Institutional and Infrastructure Development Project (KIIDP 2) and five (5) projects funded by the Government of Uganda (GoU). The five projects funded by GoU comprised of three (3) road upgrading/ rehabilitation projects and two (2) building projects, the following key observations were noted on these projects", "metadata": {"headings": [{"headings_0": {"content": "4.3.", "page": 110, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 109, "level": 2}}, [{"headings_0": {"content": "4.3.", "page": 110, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 109, "level": 2}}], [{"headings_0": {"content": "4.3.", "page": 110, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 109, "level": 2}}]], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 110, "level": 2}}, {"headings_1": {"content": "4.3.", "page": 110, "level": 3}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Delayed relocation of existing services", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 110, "level": 2}}, {"headings_1": {"content": "4.3.", "page": 110, "level": 3}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Delayed relocation of existing utilities for water and power for the three KIIDP road projects of Kulambira ring road 4.82Km, spur to Najjera road 0.7Km, Nakawa Ntinda road 2.8Km, Kabuusu \u2013Bunamwaya \u2013 Lweza road 8.06Km and Lukuli road 7.71Km resulted in significant delays in execution of road works by up to 17 months. The Accounting Officer explained that public utility services by Statutory Undertakers (UMEME, NITA, UG POLICE, NWSC and UTL) in particular Kampala City are so complex that even the owners/operators do not know the exact location of their infrastructure, In addition, obtaining of shut-down permits from UMEME was always delayed as UMEME had to fit request within their planned shutdown programme. \nI advised the Accounting Officer to ensure that relocation of services is implemented in time, and works executed as per the approved work programme.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 110, "level": 2}}, {"headings_1": {"content": "4.3.", "page": 110, "level": 3}}, [{"headings_0": {"content": "i.", "page": 110, "level": 2}}, {"headings_1": {"content": "4.3.", "page": 110, "level": 3}}]], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 110, "level": 2}}, {"headings_1": {"content": "i.", "page": 110, "level": 2}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Unjustified and overpayments amounting to UGX 1.355Bn \nIt was noted that on some of the projects, payments equivalent to UGX.1.355Bn had been made for quantities of works in excess of those executed, not backed up by the necessary payment supporting documentation or contrary to the contract conditions as follows; \n98 \nTable 29 : Unjustified Payments and Overpayments", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 110, "level": 2}}, {"headings_1": {"content": "i.", "page": 110, "level": 2}}, [{"headings_0": {"content": "ii.", "page": 110, "level": 2}}, {"headings_1": {"content": "i.", "page": 110, "level": 2}}], [{"headings_0": {"content": "ii.", "page": 110, "level": 2}}, {"headings_1": {"content": "i.", "page": 110, "level": 2}}], [{"headings_0": {"content": "ii.", "page": 110, "level": 2}}, {"headings_1": {"content": "i.", "page": 110, "level": 2}}]], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["S/No", "Project Name", "Payment (UGX)", "Remarks"], ["1", "Upgrading to Paved Standards of", "80,849,062", "Payment of Unverified"], ["", "Kulambiro Ring Road (4.82km)", null, "NITA Relocations"], [null, "including Spur to Najjera Road 503,716,979.38 Unaccounted for Payments", null, null], [null, "(0.7km), Reconstruction and of for relocation of", null, null], [null, "Dualling of Nakawa Ntinda Road services", null, null], [null, "(2.8km) (Including Signalization of", "215,992,827.81", "Payments for quantities of"], [null, "Four Junctions) and Reconstruction", null, "works in excess of those"], [null, "and Widening of Acacia Avenue", null, "executed"], [null, "(1.45km) (including Signalization of", null, null], [null, "Six Junctions) \u2013 Lot 1", null, null], ["2 Upgrading to paved standard of Kabuusu \u2013Bunamwaya \u2013 Lweza road (8.06Km) \u2013 Lot 2 56,860,150 Irregular Payment for Costs due to Extension of Time 348,214,079.83 Payments for quantities of works in excess of those executed", null, null, null], ["3 Upgrading of Cecila Road (1.3Km) 14,074,910 Payments for quantities of works in excess of those executed", null, null, null], ["4", "Construction of Kitintale Market \u2013", "119,717,000", "Payments for quantities of"], ["", "Phase I", null, "steel reinforcement in"], [null, "", null, "excess of those in the bar"], [null, null, null, "bending schedule"], ["5 Reconstruction of Ntinda II Road 16,213,200 Payments for quantities of works in excess of those executed", null, null, null], ["TOTAL", null, "1,355,638,209", ""], ["", null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 110, "level": 2}}, {"headings_1": {"content": "i.", "page": 110, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "I advised the Accounting Officer to ensure that the amounts certified and paid in excess of the quantities executed, unaccounted for payments and irregular/unjustified payments are recovered from the contractors prior to concluding the contracts.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 110, "level": 2}}, {"headings_1": {"content": "i.", "page": 110, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iii.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 111, "level": 2}}, {"headings_1": {"content": "ii.", "page": 110, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Delayed Land Acquisitions for the KIIDP Road projects", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 111, "level": 2}}, {"headings_1": {"content": "ii.", "page": 110, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "There was delayed acquisition of land by the Authority for the two KIIDP road projects of Kulambiro ring road 4.82 Km, Spur to Najjera road 0.7 Km, Nakawa Ntinda road 2.8 km and Acacia Avenue 1.45 Km under Lot 1, and Kabuusu \u2013 Bunamwaya \u2013 Lweza road 8.06Km for Lot 2 resulting in delays of more than 12 months significantly affected the progress and timely completion of the works on these projects. The Accounting Officer explained that it has always been the plan of KCCA to expedite land expropriation in time and issue commencement orders for sites that are free of any encumbrances, however the delayed land acquisition was caused by absentee land lords, and unwillingness by some PAPs to accept the Chief government Valuers value of compensation. \nI advised the Accounting Officer that for future projects, the entity should ensure that contractors are issued with commencement orders when the site for construction is fully accessible. \n99", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 111, "level": 2}}, {"headings_1": {"content": "ii.", "page": 110, "level": 2}}, [{"headings_0": {"content": "iii.", "page": 111, "level": 2}}, {"headings_1": {"content": "ii.", "page": 110, "level": 2}}], [{"headings_0": {"content": "iii.", "page": 111, "level": 2}}, {"headings_1": {"content": "ii.", "page": 110, "level": 2}}]], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iv.", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 112, "level": 2}}, {"headings_1": {"content": "iii.", "page": 111, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Failure to undertake Ground Investigations for Building Projects \nDetailed ground investigations to inform the foundation designs were not undertaken during the design of Kitintatle Market and the Maternity ward at Kiswa Health Center. Such omissions can lead to inadequate designs which may compromise the safety of the buildings during usage. The Accounting Officer explained that for the Kitintale Market and Kiswa Health Center Projects, no funds were availed for geotechnical investigations \nI advised the Accounting Officer to ensure that detailed ground investigations are undertaken to ensure that the constructed buildings can safely be put to usage when completed and going forward, the Accounting Officer should ensure that for projects of similar nature, detailed ground investigations are undertaken during the design phase.", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 112, "level": 2}}, {"headings_1": {"content": "iii.", "page": 111, "level": 2}}, [{"headings_0": {"content": "iv.", "page": 112, "level": 2}}, {"headings_1": {"content": "iii.", "page": 111, "level": 2}}], [{"headings_0": {"content": "iv.", "page": 112, "level": 2}}, {"headings_1": {"content": "iii.", "page": 111, "level": 2}}]], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "5.0. INFORMATION SYSTEMS AUDITS", "metadata": {"headings": [{"headings_0": {"content": "5.0. INFORMATION SYSTEMS AUDITS", "page": 112, "level": 2}}, {"headings_1": {"content": "iv.", "page": 112, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "In accordance with Sections 13 and 22 of the National Audit Act (NAA) 2008, I am mandated to audit all the government investments and carry out special audit engagements that include information technology (IT) Audits. Accordingly, I planned and executed my audits following ISSAI 200: Fundamental Principles of Public-Sector Auditing and INTOSAI 5100 guidance. \nI conducted three (2) audits namely; Information Systems Audit of Civil Aviation Authority; the Academic Information Management System (AIMS) and Uganda National Land Information System (Ug-NLIS). Below are redacted version of my key findings.", "metadata": {"headings": [{"headings_0": {"content": "5.0. INFORMATION SYSTEMS AUDITS", "page": 112, "level": 2}}, {"headings_1": {"content": "iv.", "page": 112, "level": 2}}, [{"headings_0": {"content": "5.0. INFORMATION SYSTEMS AUDITS", "page": 112, "level": 2}}, {"headings_1": {"content": "iv.", "page": 112, "level": 2}}]], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "5.1. Information Systems Audit of Civil Aviation Authority", "metadata": {"headings": [{"headings_0": {"content": "5.1. Information Systems Audit of Civil Aviation Authority", "page": 112, "level": 4}}, {"headings_1": {"content": "5.0. INFORMATION SYSTEMS AUDITS", "page": 112, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "i. Disintegrated Systems/Manual Interfaces \nThe entity has twelve independent IT systems which are not integrated to share information. As such, information sharing was purely manual despite being explicitly provided for in the respective system requirements and contracts. This increases the risk of human errors and abuse during data extraction and re- entry. This was attributed to lack of integrated planning for IT interventions. \nFailure to automate sharing of information between systems compromises the data integrity, creates opportunities for fraudulent falsification of records. In addition, maintaining multiple systems increases maintenance costs and increases man hours because of manual extraction and entry of data which would otherwise be used for other productive activities. \nI advised management to comprehensively plan for IT projects. In the meantime, management may explore interfacing the systems as they plan to implement an Enterprise Resource System to ensure that various departments share data seamlessly. \n100", "metadata": {"headings": [{"headings_0": {"content": "5.1. Information Systems Audit of Civil Aviation Authority", "page": 112, "level": 4}}, {"headings_1": {"content": "5.0. INFORMATION SYSTEMS AUDITS", "page": 112, "level": 2}}, [{"headings_0": {"content": "5.1. Information Systems Audit of Civil Aviation Authority", "page": 112, "level": 4}}, {"headings_1": {"content": "5.0. INFORMATION SYSTEMS AUDITS", "page": 112, "level": 2}}], [{"headings_0": {"content": "5.1. Information Systems Audit of Civil Aviation Authority", "page": 112, "level": 4}}, {"headings_1": {"content": "5.0. INFORMATION SYSTEMS AUDITS", "page": 112, "level": 2}}], [{"headings_0": {"content": "5.1. Information Systems Audit of Civil Aviation Authority", "page": 112, "level": 4}}, {"headings_1": {"content": "5.0. INFORMATION SYSTEMS AUDITS", "page": 112, "level": 2}}], [{"headings_0": {"content": "5.1. Information Systems Audit of Civil Aviation Authority", "page": 112, "level": 4}}, {"headings_1": {"content": "5.0. INFORMATION SYSTEMS AUDITS", "page": 112, "level": 2}}]], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 113, "level": 3}}, {"headings_1": {"content": "5.1. Information Systems Audit of Civil Aviation Authority", "page": 112, "level": 4}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Lack of Integrated Revenue Systems at CAA", "metadata": {"headings": [{"headings_0": {"content": "Lack of Integrated Revenue Systems at CAA", "page": 113, "level": 2}}, {"headings_1": {"content": "ii.", "page": 113, "level": 3}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Despite a big shift to digitalisation and the Authority spending UGX.1.13Bn in acquiring a Passenger Tracking System with the aim of ascertaining the number and identity of passengers on a given flight, two years later, the system was not being used consistently and by-passed from time to time. As a result, the Authority has no independent mechanism to ascertain the number of passengers on each flight, but entirely depends on manual submissions from airlines to bill for revenues. There is a risk of under declaration of passengers which can lead to revenue loss. In addition, the system produces incomplete information. \nUnder the circumstances, there is a risk that the amounts disclosed in the financial statements were not accurate and the system does not provide reliable information. \nI advised management to explore possibilities of enforcing the use of the system. \niii. Failure to capitalise Information System Intangible Assets in the Financial", "metadata": {"headings": [{"headings_0": {"content": "Lack of Integrated Revenue Systems at CAA", "page": 113, "level": 2}}, {"headings_1": {"content": "ii.", "page": 113, "level": 3}}, [{"headings_0": {"content": "Lack of Integrated Revenue Systems at CAA", "page": 113, "level": 2}}, {"headings_1": {"content": "ii.", "page": 113, "level": 3}}], [{"headings_0": {"content": "Lack of Integrated Revenue Systems at CAA", "page": 113, "level": 2}}, {"headings_1": {"content": "ii.", "page": 113, "level": 3}}], [{"headings_0": {"content": "Lack of Integrated Revenue Systems at CAA", "page": 113, "level": 2}}, {"headings_1": {"content": "ii.", "page": 113, "level": 3}}]], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Statements", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 113, "level": 2}}, {"headings_1": {"content": "Lack of Integrated Revenue Systems at CAA", "page": 113, "level": 2}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Despite spending UGX.4.723Bn on system development, Civil Aviation Authority (CAA) has not capitalised intangible assets. These include licenses, software, operating systems, subscriptions. \nAs a result, the assets value is understated in financial statements. \nManagement explained that they have engaged a consultant to carry out verification of all UCAA Assets; ICT Assets inclusive. \nI advised management to ensure that such assets are properly recorded and disclosed in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Statements", "page": 113, "level": 2}}, {"headings_1": {"content": "Lack of Integrated Revenue Systems at CAA", "page": 113, "level": 2}}, [{"headings_0": {"content": "Statements", "page": 113, "level": 2}}, {"headings_1": {"content": "Lack of Integrated Revenue Systems at CAA", "page": 113, "level": 2}}], [{"headings_0": {"content": "Statements", "page": 113, "level": 2}}, {"headings_1": {"content": "Lack of Integrated Revenue Systems at CAA", "page": 113, "level": 2}}], [{"headings_0": {"content": "Statements", "page": 113, "level": 2}}, {"headings_1": {"content": "Lack of Integrated Revenue Systems at CAA", "page": 113, "level": 2}}]], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iv.", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 113, "level": 3}}, {"headings_1": {"content": "Statements", "page": 113, "level": 2}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Failure to implement Cargo Handling IT Systems \nOne of the major revenue streams of CAA is cargo handling fees levied on the airline operators. Although CAA contracted two companies through concession agreements where 5% is charged on cash exports, 10% on general handling and 10% on standard charge related to aircraft and passenger handling. The Authority does not have an independent system to track and reconcile the revenue collected before charging the percentage as per the concession agreements. The information is not shared in real-time due to lack of appropriate IT systems and they rely on information provided by the contractors. \nThis situation poses a risk of loss of revenue as a result of under-declaration of income from cargo handling operations by the handling companies. \nManagement explained that they have initiated procurement for extension of the Point of Sale (POS) system to new concessionaires. The Specifications include provision for interface with the existing Cargo Management systems. \n101 \nI advised management to expedite the procurement and installation of the system. Meanwhile, CAA should engage the contractors to gain read-only access to the systems and extract accurate information for monitoring and reconciliation.", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 113, "level": 3}}, {"headings_1": {"content": "Statements", "page": 113, "level": 2}}, [{"headings_0": {"content": "iv.", "page": 113, "level": 3}}, {"headings_1": {"content": "Statements", "page": 113, "level": 2}}], [{"headings_0": {"content": "iv.", "page": 113, "level": 3}}, {"headings_1": {"content": "Statements", "page": 113, "level": 2}}], [{"headings_0": {"content": "iv.", "page": 113, "level": 3}}, {"headings_1": {"content": "Statements", "page": 113, "level": 2}}], [{"headings_0": {"content": "iv.", "page": 113, "level": 3}}, {"headings_1": {"content": "Statements", "page": 113, "level": 2}}], [{"headings_0": {"content": "iv.", "page": 113, "level": 3}}, {"headings_1": {"content": "Statements", "page": 113, "level": 2}}]], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "v.", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 114, "level": 3}}, {"headings_1": {"content": "iv.", "page": 113, "level": 3}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Tenants/Concessionaires without Point of Sale (POS) machines \nThe Point of Sale (POS) system is being used to track sales of airport tenants to inform the rental charges, which are a percentage of the sales. However, it was noted that after ten years of implementation, only 7 out of the 18 concessioners have POS terminals installed which creates a risk of revenue loss. I also noted that even for those using the POS system, were using them selectively, hence under-declaration of sales. \nIn addition, there is a risk that tax-free goods are being sold to non-passengers compounding revenue losses. This results into loss of revenue both to CAA and", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 114, "level": 3}}, {"headings_1": {"content": "iv.", "page": 113, "level": 3}}, [{"headings_0": {"content": "v.", "page": 114, "level": 3}}, {"headings_1": {"content": "iv.", "page": 113, "level": 3}}], [{"headings_0": {"content": "v.", "page": 114, "level": 3}}, {"headings_1": {"content": "iv.", "page": 113, "level": 3}}]], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "URA.", "metadata": {"headings": [{"headings_0": {"content": "URA.", "page": 114, "level": 2}}, {"headings_1": {"content": "v.", "page": 114, "level": 3}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Management explained that they had 14 concessionaire locations at the deployment of the POS system in 2013. In addition, CAA will deploy a new system to cover the new locations and the procurement has been initiated. \nI advised management to fast-track the procurement and deployment of the new system. \n5.2. Information Systems Audit of the Academic Management Information System", "metadata": {"headings": [{"headings_0": {"content": "URA.", "page": 114, "level": 2}}, {"headings_1": {"content": "v.", "page": 114, "level": 3}}, [{"headings_0": {"content": "URA.", "page": 114, "level": 2}}, {"headings_1": {"content": "v.", "page": 114, "level": 3}}], [{"headings_0": {"content": "URA.", "page": 114, "level": 2}}, {"headings_1": {"content": "v.", "page": 114, "level": 3}}]], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "(AIMS)", "metadata": {"headings": [{"headings_0": {"content": "(AIMS)", "page": 114, "level": 2}}, {"headings_1": {"content": "URA.", "page": 114, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 114, "level": 3}}, {"headings_1": {"content": "(AIMS)", "page": 114, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Contested Ownership of the AIMS (Source Code) \nThe Ministry of ICT and National Guidance through its rationalization policy of promoting locally developed information systems agreed with Kyambogo University (KYU) to enhance its E-Kampus for sharing with other Public Universities and Self Accounting Tertiary Institutions (PUSATIs). Subsequently the user requirements were reviewed, functionalities improved and the system was rebranded to AIMS. \nA review of the framework contract between The Ministry of ICT and National Guidance and the supplier (Zeenode Uganda Limited) states that; the purchaser (MoICT&NG) acknowledges and agrees that the supplier and/or its licensors own all intellectual property rights in the services and the documentation. It was brought to my attention during my review that there is a disagreement of ownership of the source code and the parties are in court. \nI await the outcome of the court decision. \n102", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 114, "level": 3}}, {"headings_1": {"content": "(AIMS)", "page": 114, "level": 2}}, [{"headings_0": {"content": "i.", "page": 114, "level": 3}}, {"headings_1": {"content": "(AIMS)", "page": 114, "level": 2}}], [{"headings_0": {"content": "i.", "page": 114, "level": 3}}, {"headings_1": {"content": "(AIMS)", "page": 114, "level": 2}}], [{"headings_0": {"content": "i.", "page": 114, "level": 3}}, {"headings_1": {"content": "(AIMS)", "page": 114, "level": 2}}], [{"headings_0": {"content": "i.", "page": 114, "level": 3}}, {"headings_1": {"content": "(AIMS)", "page": 114, "level": 2}}]], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 115, "level": 3}}, {"headings_1": {"content": "i.", "page": 114, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Unclear Ownership of the system \nThe Ministry of ICT & NG undertook the enhancement and deployment at the Public Universities and Self Accounting Tertiary Institutions (PUSATIs) of the E- Kampus into the AIMS under the innovation fund at a cost of UGX 2.1 Bn. Subsequently, the Ministry of ICT & NG procured technical support and maintenance services of the same system. \nHowever, I noted that the \u201cvendor\u201d (Zeenode) was charging UGX. 30,000 per student for use of the system. \nThis casts doubt on the ownership of the system. I further noted that the system was switched off for two weeks December 2020 over non-payment of service and maintenance fees. \nAs earlier noted, the case is before Court. I await Court\u2019s decision.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 115, "level": 3}}, {"headings_1": {"content": "i.", "page": 114, "level": 3}}, [{"headings_0": {"content": "ii.", "page": 115, "level": 3}}, {"headings_1": {"content": "i.", "page": 114, "level": 3}}], [{"headings_0": {"content": "ii.", "page": 115, "level": 3}}, {"headings_1": {"content": "i.", "page": 114, "level": 3}}], [{"headings_0": {"content": "ii.", "page": 115, "level": 3}}, {"headings_1": {"content": "i.", "page": 114, "level": 3}}], [{"headings_0": {"content": "ii.", "page": 115, "level": 3}}, {"headings_1": {"content": "i.", "page": 114, "level": 3}}]], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iii.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 115, "level": 3}}, {"headings_1": {"content": "ii.", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "No right to audit provided in the contract \nThe contract between Ministry of ICT & NG and the supplier did not include any \"right to audit by third party\" clause. As a result, during the execution of the audit, I was denied access to key components of the Information system and I cannot provide assurance on their adequacy. \nManagement explained that it will consider including the clause on Right to Audit software, systems, data, in Contracts in collaboration with MoFPED and PPDA. \nI advised management to engage all stakeholders to make a provision for providing audit assurance in the contract.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 115, "level": 3}}, {"headings_1": {"content": "ii.", "page": 115, "level": 3}}, [{"headings_0": {"content": "iii.", "page": 115, "level": 3}}, {"headings_1": {"content": "ii.", "page": 115, "level": 3}}], [{"headings_0": {"content": "iii.", "page": 115, "level": 3}}, {"headings_1": {"content": "ii.", "page": 115, "level": 3}}], [{"headings_0": {"content": "iii.", "page": 115, "level": 3}}, {"headings_1": {"content": "ii.", "page": 115, "level": 3}}]], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iv.", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 115, "level": 3}}, {"headings_1": {"content": "iii.", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Failure to update the Source Code held in Escrow \nThe contract between Ministry of ICT & NG and the supplier provides that any additions and inventions added by the purchaser and those that are unique to the purchaser will be documented and copyrighted to the purchaser upon installation and development. \nI noted, however, that even though the AIMS has been in continuous development for the last three years, there is no evidence that the original source code held in Escrow has been updated and neither was copyrighting of all changes to the AIMS after the contract signing. \nManagement acknowledged the omission and stated that the source code was not periodically updated. The Ministry committed to ensure continuous periodic updates to all source code held in Escrow. \nI advised management to keep the code updated in real time.", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 115, "level": 3}}, {"headings_1": {"content": "iii.", "page": 115, "level": 3}}, [{"headings_0": {"content": "iv.", "page": 115, "level": 3}}, {"headings_1": {"content": "iii.", "page": 115, "level": 3}}], [{"headings_0": {"content": "iv.", "page": 115, "level": 3}}, {"headings_1": {"content": "iii.", "page": 115, "level": 3}}], [{"headings_0": {"content": "iv.", "page": 115, "level": 3}}, {"headings_1": {"content": "iii.", "page": 115, "level": 3}}], [{"headings_0": {"content": "iv.", "page": 115, "level": 3}}, {"headings_1": {"content": "iii.", "page": 115, "level": 3}}]], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "v.", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 115, "level": 3}}, {"headings_1": {"content": "iv.", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Data Ownership of the AIMS", "metadata": {"headings": [{"headings_0": {"content": "Data Ownership of the AIMS", "page": 115, "level": 2}}, {"headings_1": {"content": "v.", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "A review of the AIMS operations revealed that there is no clear data owner of the universities' data. The system vendor; \n103", "metadata": {"headings": [{"headings_0": {"content": "Data Ownership of the AIMS", "page": 115, "level": 2}}, {"headings_1": {"content": "v.", "page": 115, "level": 3}}, [{"headings_0": {"content": "Data Ownership of the AIMS", "page": 115, "level": 2}}, {"headings_1": {"content": "v.", "page": 115, "level": 3}}]], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Has unlimited access to the application that is used to process the PUSATI information.\n- Has control over the AIMS database and operating system environment\n- Has the only Administrator privileges on the AIMS for all the PUSATIs.\n- Issues access rights to the AIMS system users.", "metadata": {"headings": [{"headings_0": {"content": "Data Ownership of the AIMS", "page": 115, "level": 2}}, {"headings_1": {"content": "v.", "page": 115, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \nThis presents a conflict of interest as well as data integrity risk when the system developer has continuous access to the production environment. \nManagement explained that Clause 19 (ii) of the Framework contract specifies that each PUSATI shall own its individual data and processes that they run on the System. The Ministry shall ensure that remedial action is taken as per recommendation as part of the new Policy under development. \nI advised management to consider remedial action that would limit the risk of unlimited access and manipulation to both privileged and critical information of the PUSATIs", "metadata": {"headings": [{"headings_0": {"content": "Data Ownership of the AIMS", "page": 115, "level": 2}}, {"headings_1": {"content": "v.", "page": 115, "level": 3}}, [{"headings_0": {"content": "Data Ownership of the AIMS", "page": 115, "level": 2}}, {"headings_1": {"content": "v.", "page": 115, "level": 3}}], [{"headings_0": {"content": "Data Ownership of the AIMS", "page": 115, "level": 2}}, {"headings_1": {"content": "v.", "page": 115, "level": 3}}], [{"headings_0": {"content": "Data Ownership of the AIMS", "page": 115, "level": 2}}, {"headings_1": {"content": "v.", "page": 115, "level": 3}}]], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "vi.", "metadata": {"headings": [{"headings_0": {"content": "vi.", "page": 116, "level": 3}}, {"headings_1": {"content": "Data Ownership of the AIMS", "page": 115, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "No data protection after contract termination \nI noted that in the framework contract signed between the MoICT & NG and the supplier, there is no provision for how the PUSATI data is to be handled at the end of the contract. Without such a provision, the PUSATIs have no way to require the third party to return institutional data or otherwise dispose of such data in a way that does not jeopardise the information security and reputation of the institutions or their affiliated institutions. \nManagement committed to address the matter as part of the Policy on System development for Government. \nI advised management to devise means of ensuring that the data will be safely returned or destroyed in order to avoid the associated risks.", "metadata": {"headings": [{"headings_0": {"content": "vi.", "page": 116, "level": 3}}, {"headings_1": {"content": "Data Ownership of the AIMS", "page": 115, "level": 2}}, [{"headings_0": {"content": "vi.", "page": 116, "level": 3}}, {"headings_1": {"content": "Data Ownership of the AIMS", "page": 115, "level": 2}}], [{"headings_0": {"content": "vi.", "page": 116, "level": 3}}, {"headings_1": {"content": "Data Ownership of the AIMS", "page": 115, "level": 2}}], [{"headings_0": {"content": "vi.", "page": 116, "level": 3}}, {"headings_1": {"content": "Data Ownership of the AIMS", "page": 115, "level": 2}}]], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "vii.", "metadata": {"headings": [{"headings_0": {"content": "vii.", "page": 116, "level": 3}}, {"headings_1": {"content": "vi.", "page": 116, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Deviation from the Contract terms by ZUL \nAlthough the Framework Contract between MoICT and the suppler stipulates that the supplier shall ensure uninterrupted and error-free services, on 12th December 2020, the supplier without consequence, denied services to all PUSATIs for a period of two weeks citing alleged non-payment by MoICT & NG. This led to loss of revenue, critical time and information loss thus delaying decision making. \nManagement promised to engage the vendor and ensure future contracts guard against such occurrences. \nI advised management to engage the Attorney General and devise means of protecting data as they wait for the disposal of the court case. \n104 \nviii. Sustainability of the AIMS \nThe maintenance contract with the supplier expired in December 2020 and MoICT&NG had to pay the vendor an additional UGX.1Bn to guarantee continued support and maintenance until the 30th June 2021. It was proposed that beyond that period, PUSATIs would meet their own costs at UGX.30,000 per student per year, but there was no agreement or MOU with the system provider to ensure compliance by the PUSATIs. There is a risk of non-continued use of the system despite such investments by government. \nI advised management to ensure that all foreseeable costs of the system are analysed and evaluate sustainability of the project. In future, GoU should aim at outright acquisition or ownership and development of any public information system to avoid escalation of costs and ensure sustainability.", "metadata": {"headings": [{"headings_0": {"content": "vii.", "page": 116, "level": 3}}, {"headings_1": {"content": "vi.", "page": 116, "level": 3}}, [{"headings_0": {"content": "vii.", "page": 116, "level": 3}}, {"headings_1": {"content": "vi.", "page": 116, "level": 3}}], [{"headings_0": {"content": "vii.", "page": 116, "level": 3}}, {"headings_1": {"content": "vi.", "page": 116, "level": 3}}], [{"headings_0": {"content": "vii.", "page": 116, "level": 3}}, {"headings_1": {"content": "vi.", "page": 116, "level": 3}}], [{"headings_0": {"content": "vii.", "page": 116, "level": 3}}, {"headings_1": {"content": "vi.", "page": 116, "level": 3}}], [{"headings_0": {"content": "vii.", "page": 116, "level": 3}}, {"headings_1": {"content": "vi.", "page": 116, "level": 3}}], [{"headings_0": {"content": "vii.", "page": 116, "level": 3}}, {"headings_1": {"content": "vi.", "page": 116, "level": 3}}], [{"headings_0": {"content": "vii.", "page": 116, "level": 3}}, {"headings_1": {"content": "vi.", "page": 116, "level": 3}}]], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "ix.", "metadata": {"headings": [{"headings_0": {"content": "ix.", "page": 117, "level": 3}}, {"headings_1": {"content": "vii.", "page": 116, "level": 3}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Lack of Change Management Procedures", "metadata": {"headings": [{"headings_0": {"content": "Lack of Change Management Procedures", "page": 117, "level": 2}}, {"headings_1": {"content": "ix.", "page": 117, "level": 3}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "According to Section A.12.1.2 of the ISO/IEC 27001:2013, Changes to the organisation, business processes, information processing, facilities and systems that affect information security shall be controlled. I established that no change management policies were in place at either MoICT&NG or the universities in regard to the AIMS and as such, Change Requests from users and other changes deemed fit by the supplier were implemented on the live environment without any documented authorisation from either MoICT or PUSATIs management. \nI advised management to integrate change management policies/procedures in project design and implementation. \n5.3. Information Systems Audit of Uganda National Land Information System (Ug-", "metadata": {"headings": [{"headings_0": {"content": "Lack of Change Management Procedures", "page": 117, "level": 2}}, {"headings_1": {"content": "ix.", "page": 117, "level": 3}}, [{"headings_0": {"content": "Lack of Change Management Procedures", "page": 117, "level": 2}}, {"headings_1": {"content": "ix.", "page": 117, "level": 3}}], [{"headings_0": {"content": "Lack of Change Management Procedures", "page": 117, "level": 2}}, {"headings_1": {"content": "ix.", "page": 117, "level": 3}}]], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "NLIS)", "metadata": {"headings": [{"headings_0": {"content": "NLIS)", "page": 117, "level": 2}}, {"headings_1": {"content": "Lack of Change Management Procedures", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The Government of Uganda sought assistance from the World Bank to make reforms in the Lands Sector through the Competitiveness and Enterprise Development Project (CEDP). The Modernizing of the land administration activity was implemented through a project named the \"Design, Supply, Installation and", "metadata": {"headings": [{"headings_0": {"content": "NLIS)", "page": 117, "level": 2}}, {"headings_1": {"content": "Lack of Change Management Procedures", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Implementation of the National Land Information System Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "(DeSINLISI) by the Ministry of Lands Housing and Urban Development (MLHUD). The main objective of the DeSINLISI) project was to establish a National Land Information System Infrastructure for the entire country to foster efficiency and transparency in land transactions processing as well as uphold the land tenure security. \nI undertook an audit of the system with the aim of assessing it effectiveness in supporting the land registration process to achieve intended objectives. \nBelow are the key findings: i. Land Registration Process \nI reviewed the land registration process and noted the following gaps that have led to poor service delivery: \n105 \n", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}, [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}]], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Despite investing substantial amounts of money in the land system, the land registration processes are largely still manual and no transactions take place without a manual file.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- The system encourages rampant use of agents; sometimes, titles change hands four times before getting to the registrar.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}, [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}]], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Currently, changes on land titles are effected using manual typewriters, which are prone to error and waste time due to a requirement of scanning out to capture the manual changes.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- There is no mechanism of communication to clients whose titles are ready; I noted that there are a number of duplicate copies of titles that have not been picked by clients, some as far back as 1997.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The system does not provide for functionality to perform electronic printing and sealing of land titles as a security feature in the certificate of titles.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "The above gaps have led to unjustified delays in processing of land transactions, frustrating the public. \nI advised management to automate the land registration process; enhance system functionality to enable registered proprietors to create accounts to eliminate land agents (brokers) and an SMS alert system for the public to keep track of submitted applications. \nii. Subdivision of plots \nThe workflow process is so lengthy as it has seventeen levels of approval with duplicated roles. District physical planners as key technical players were left out of the system workflow process. The system workflow process is not flexible to allow queries at different approval levels without cancellation of the transaction. In addition, the applications involving surveys are submitted physically at the Zonal office, despite the investment in the surveyor's portal to aid the process. \nThe public frustration has led to unethical ways of quickening the process, thus creating fertile ground for corruption. \nManagement explained that it will enhance the land system functionality and workflow process to improve service delivery. \nI advised management to consider a review of the subdivision and workflow process to create efficiency.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}, [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}], [{"headings_0": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}, {"headings_1": {"content": "NLIS)", "page": 117, "level": 2}}]], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iii.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 118, "level": 3}}, {"headings_1": {"content": "Implementation of the National Land Information System Infrastructure", "page": 117, "level": 2}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Failure to Operationalise the Approved IT Staff Structure", "metadata": {"headings": [{"headings_0": {"content": "Failure to Operationalise the Approved IT Staff Structure", "page": 118, "level": 2}}, {"headings_1": {"content": "iii.", "page": 118, "level": 3}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "I noted that Ug-NLIS structure has not been operationalized with all senior positions still vacant despite the criticality of system to the country. Notably, system is largely supported by temporary short term contract staff who have not been recruited into main stream public service but continue to perform critical system roles such as database administration. \n106 \nThe use of temporary staff to oversee and support critical IT system exposes the entire investment to high risk. Management explained that they have made submission to the Public Service Commission (PSC). \nI advised management to follow up with the PSC to expedite the process.", "metadata": {"headings": [{"headings_0": {"content": "Failure to Operationalise the Approved IT Staff Structure", "page": 118, "level": 2}}, {"headings_1": {"content": "iii.", "page": 118, "level": 3}}, [{"headings_0": {"content": "Failure to Operationalise the Approved IT Staff Structure", "page": 118, "level": 2}}, {"headings_1": {"content": "iii.", "page": 118, "level": 3}}], [{"headings_0": {"content": "Failure to Operationalise the Approved IT Staff Structure", "page": 118, "level": 2}}, {"headings_1": {"content": "iii.", "page": 118, "level": 3}}], [{"headings_0": {"content": "Failure to Operationalise the Approved IT Staff Structure", "page": 118, "level": 2}}, {"headings_1": {"content": "iii.", "page": 118, "level": 3}}]], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iv.", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 119, "level": 3}}, {"headings_1": {"content": "Failure to Operationalise the Approved IT Staff Structure", "page": 118, "level": 2}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Failure by Uganda Lands Commission (ULC) to Utilise the UG-NLIS \nI reviewed the Land information system and noted that Uganda Land Commission (ULC) does not utilize the Ug-NLIS to process land transactions (leases of public land). I noted that lease transactions were manually processed outside the system. \nIt should be noted that ULC was involved in the development of system and user requirements and acceptance of Ug-NLIS as a solution that meets the Commission\u2019s business needs. Further, I noted that ULC acquired another system which duplicates the functionality of the Ug-NLIS at a cost of UGX.500 million. \nThe investment by ULC in a duplicate land registration system is deemed a wasteful expenditure. Management informed me that the Commission has commenced processing of public leases using the Ug-NLIS. \nI have advised Management to ensure that all public leases processed outside the Ug-NLIS should be captured into the system as a backlog. \nv. Overlapping Land Parcels \nThere are a number of parcels in the system whose geo-referenced coordinates were erroneously captured which created distortions in the cadastral data of the", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 119, "level": 3}}, {"headings_1": {"content": "Failure to Operationalise the Approved IT Staff Structure", "page": 118, "level": 2}}, [{"headings_0": {"content": "iv.", "page": 119, "level": 3}}, {"headings_1": {"content": "Failure to Operationalise the Approved IT Staff Structure", "page": 118, "level": 2}}], [{"headings_0": {"content": "iv.", "page": 119, "level": 3}}, {"headings_1": {"content": "Failure to Operationalise the Approved IT Staff Structure", "page": 118, "level": 2}}], [{"headings_0": {"content": "iv.", "page": 119, "level": 3}}, {"headings_1": {"content": "Failure to Operationalise the Approved IT Staff Structure", "page": 118, "level": 2}}], [{"headings_0": {"content": "iv.", "page": 119, "level": 3}}, {"headings_1": {"content": "Failure to Operationalise the Approved IT Staff Structure", "page": 118, "level": 2}}], [{"headings_0": {"content": "iv.", "page": 119, "level": 3}}, {"headings_1": {"content": "Failure to Operationalise the Approved IT Staff Structure", "page": 118, "level": 2}}], [{"headings_0": {"content": "iv.", "page": 119, "level": 3}}, {"headings_1": {"content": "Failure to Operationalise the Approved IT Staff Structure", "page": 118, "level": 2}}]], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Ug-NLIS.", "metadata": {"headings": [{"headings_0": {"content": "Ug-NLIS.", "page": 119, "level": 2}}, {"headings_1": {"content": "iv.", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The errors manifest where parcels on the system stretch beyond the boundaries and overreach neighbouring parcels such as road reserves, protected areas and neighbouring plots. Where overlaps exist, the system may create delays in processing of deed plans or titles. \nManagement informed me that it has prioritised cadastral data cleaning. \nI advised Management to institute mechanisms to ensure quality control of survey data from surveyors and input validation. \n107 \n6.0. SPECIAL VERIFICATIONS \nIn accordance with Sections 13 and 22 of the National Audit Act, 2008, I undertook two special verifications in the telecom sector, and below is a summary of my findings;", "metadata": {"headings": [{"headings_0": {"content": "Ug-NLIS.", "page": 119, "level": 2}}, {"headings_1": {"content": "iv.", "page": 119, "level": 3}}, [{"headings_0": {"content": "Ug-NLIS.", "page": 119, "level": 2}}, {"headings_1": {"content": "iv.", "page": 119, "level": 3}}], [{"headings_0": {"content": "Ug-NLIS.", "page": 119, "level": 2}}, {"headings_1": {"content": "iv.", "page": 119, "level": 3}}], [{"headings_0": {"content": "Ug-NLIS.", "page": 119, "level": 2}}, {"headings_1": {"content": "iv.", "page": 119, "level": 3}}], [{"headings_0": {"content": "Ug-NLIS.", "page": 119, "level": 2}}, {"headings_1": {"content": "iv.", "page": 119, "level": 3}}], [{"headings_0": {"content": "Ug-NLIS.", "page": 119, "level": 2}}, {"headings_1": {"content": "iv.", "page": 119, "level": 3}}]], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "6.1.", "metadata": {"headings": [{"headings_0": {"content": "6.1.", "page": 120, "level": 2}}, {"headings_1": {"content": "Ug-NLIS.", "page": 119, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Verification of Assets and Liabilities for Uganda Telecom (In-Administration) \nIn accordance with Section 13(2) and 22 of the National Audit Act 2008, I undertook a special audit, for verification of liabilities of UTL comprising preferred taxes, UCC liability, UCECPS, administration costs, creditor payments and TDB Loan and assets on a request by the Minister of Finance, Planning and Economic Development. \nBelow are the findings of the verification;", "metadata": {"headings": [{"headings_0": {"content": "6.1.", "page": 120, "level": 2}}, {"headings_1": {"content": "Ug-NLIS.", "page": 119, "level": 2}}, [{"headings_0": {"content": "6.1.", "page": 120, "level": 2}}, {"headings_1": {"content": "Ug-NLIS.", "page": 119, "level": 2}}], [{"headings_0": {"content": "6.1.", "page": 120, "level": 2}}, {"headings_1": {"content": "Ug-NLIS.", "page": 119, "level": 2}}]], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Verification of Trade Development Bank Loan \nOut of the claimed USD.16.51 Million by Trade Development Bank, the verified and approved outstanding loan amounted to USD.9.31 Million The balance of USD.7.24 Million which relates to default interest charged during the period from 22 nd May 2017 to 31 st May 2021 when UTL was under administration, could not be verified, as it appears to be contrary to the Ugandan Insolvency Act 2011 and the attendant regulations, which provide that interest payable in respect of any period after the commencement of a liquidation and/or insolvency shall be suspended. \nGovernment was advised to seek the opinion of the Attorney General, before the amount relating to default interest is allowed. \nii. Verification of Other Creditors \nI verified claims from the creditors as at 30 th June 2021 totalling to UGX. 302.74Bn as summarised in the table 30 below; \nTable 30 : Creditors Verified", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}, [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}], [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}], [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}], [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}], [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}]], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["SN", "Item", "Amount - UGX"], ["1", "Consolidated Tax Liability (PAYE, Local Exercise,", "9,786,780,845"], ["", "Withholding Tax, Value Added Tax)", null], ["2 UCC liability 62,469,304,749", null, null], ["3", "UCECPS liability", "2,353,904,321"], ["4 Verified Creditors Liability (Pre & Post Administration period) 63,079,412,417", null, null], ["5", "Un remitted NSSF Deductions", "15, 462, 575,874"], ["6 UTL Pension Liability for former UPTC employees 165,048,246,917", null, null], ["", "Total", "302,737,649,249"]], "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "I noted that creditors worth UGX. 28.74Bn were not verified due to insufficient information and creditors totalling to 336.3Bn were subject to court proceedings and therefore not verified. \n108 \nThe Government should explore ways of settling the above liabilities to avoid litigation and associated costs. \niii. Verification of Non-Current Assets \nThe current estimated value of UTL Non-Current Assets is UGX.184Bn which was computed based on independent valuers reports of M/s Bageine and Company (September 2017) and Elite Realty Limited (June 2018). Adjustments were made for depreciation and disposals since the valuation date to arrive at the current estimated value. There is need for re-valuation by the Chief Government Valuer to ascertain the current market values.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}, [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}], [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}], [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}], [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}]], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "In addition, UTL has a 9.13% shareholding in a company (i.e. WIOCC) which was valued between USD.146.2 \u2013 181.2 million, by an independent valuer commissioned by WIOCC in December 2020. The Administrator further informed me of an ongoing offer by an equity investor into WIOCC, who has valued the company at USD.171 million by the time of my verification. This would imply that the UTL shareholding of 9.13% in WIOCC, could be valued at USD.15.61 Million (i.e. approximately UGX.55.45Bn exchanged at UGX.3,551.71 for one USD), as of 30th June, 2021. This would significantly increase the value of total assets of UTL. \nThere are disputes on ownership of 11 Properties worth UGX.57.5Bn between Uganda Telecom Limited (UTL), POSTA (U) Ltd, Uganda Broadcasting Corporation (UBC), and other entities. \nGovernment should consider resolving the disputes before liquidating the company. iv. Verification of Receivables \nReceivables totalling to UGX.113.65Bn were presented for verification. Due to time limitations and sensitivity of the matter, I could not verify receivables, however the process of verification had commenced under the administrator. I await the outcome of the verification exercise.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}, [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}], [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}], [{"headings_0": {"content": "i.", "page": 120, "level": 3}}, {"headings_1": {"content": "6.1.", "page": 120, "level": 2}}]], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "6.2.", "metadata": {"headings": [{"headings_0": {"content": "6.2.", "page": 121, "level": 2}}, {"headings_1": {"content": "i.", "page": 120, "level": 3}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Verification of Terminal Benefits/Pension of former Employees UPTC in Respect of Civil Appeal No. 230 Of 2013 And No.10 Of 2014 Of The Court Of Appeal Of Uganda \nI undertook a country wide verification exercise of 1,837 former employees/ claimants of the defunct Uganda Posts and Telecommunications Corporation (UPTC) in accordance with the orders of the Court of Appeal in respect to Civil Appeal No. 230 of 2013 and No. 10 of 2014. \nBelow are my findings; \nThe claims presented for verification in the actuarial report as at 30 th June 2020 and are summarized in the Table 31 below; \n109 \nTable 31 : Summary of claims presented for Verification", "metadata": {"headings": [{"headings_0": {"content": "6.2.", "page": 121, "level": 2}}, {"headings_1": {"content": "i.", "page": 120, "level": 3}}, [{"headings_0": {"content": "6.2.", "page": 121, "level": 2}}, {"headings_1": {"content": "i.", "page": 120, "level": 3}}], [{"headings_0": {"content": "6.2.", "page": 121, "level": 2}}, {"headings_1": {"content": "i.", "page": 120, "level": 3}}], [{"headings_0": {"content": "6.2.", "page": 121, "level": 2}}, {"headings_1": {"content": "i.", "page": 120, "level": 3}}], [{"headings_0": {"content": "6.2.", "page": 121, "level": 2}}, {"headings_1": {"content": "i.", "page": 120, "level": 3}}], [{"headings_0": {"content": "6.2.", "page": 121, "level": 2}}, {"headings_1": {"content": "i.", "page": 120, "level": 3}}]], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["S/N", "Entity", "Total No. of Claimants", "Claim Amounts as at 30 th June"], ["", null, null, "2020 - UGX"], ["1", "UTL", "1,065", "200,444,057,531"], ["2 UPL 348 35,249,791,537", null, null, null], ["3", "PBUL", "8", "135,780,242"], ["4 UCC 11 691,361,961", null, null, null], ["5", "UPTC", "71", "9,638,276,645"], ["Total 1,503 246,159,267,916", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "6.2.", "page": 121, "level": 2}}, {"headings_1": {"content": "i.", "page": 120, "level": 3}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "I verified the claims presented and summarized the findings per entity as presented below; \ni. Verified Claims \u2013 UGX.213,026,888,318 \nThe total verified amount of UGX.213,026,888,318 is payable to 1,254 claimants under UTL (in-Administration), Uganda Posts Limited (UPL) and the defunct UPTC as summarised in the Table 35 below;", "metadata": {"headings": [{"headings_0": {"content": "6.2.", "page": 121, "level": 2}}, {"headings_1": {"content": "i.", "page": 120, "level": 3}}, [{"headings_0": {"content": "6.2.", "page": 121, "level": 2}}, {"headings_1": {"content": "i.", "page": 120, "level": 3}}], [{"headings_0": {"content": "6.2.", "page": 121, "level": 2}}, {"headings_1": {"content": "i.", "page": 120, "level": 3}}]], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Table 32 : Summary of Verified claims payable", "metadata": {"headings": [{"headings_0": {"content": "Table 32 : Summary of Verified claims payable", "page": 122, "level": 3}}, {"headings_1": {"content": "6.2.", "page": 121, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": [["S/N Entity Total No. of Claimants Total claimants verified Total Amount Verified Payable as at June 2021- UGX", null, null, null, null], ["1", "UTL", "1,065", "882", "165,048,246,917"], ["2 UPL 348 337 43,233,738,001", null, null, null, null], ["3", "UPTC", "71", "35", "4,744,903,400"], ["Total 1,484 1,254 213,026,888,318", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Table 32 : Summary of Verified claims payable", "page": 122, "level": 3}}, {"headings_1": {"content": "6.2.", "page": 121, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "I advised the Government to make the necessary budgetary provisions to cater for settlement of the above claims. \nii. Fully Settled Claims \nAlthough the Actuarial report from the Privatisation Unit under the Ministry of Finance, Planning and Economic Development (MoFPED) submitted included claims from former employees of Uganda Communications Commission (UCC) and Post Bank Uganda Limited (PBUL) respectively, from the verification carried out I verified that these entities had duly settled the claims of 21 beneficiaries totalling to UGX.1,124,966,993. \nThis verification gave assurance that the Government had fulfilled its obligation to the respective beneficiaries, thereby eliminating any risk of possible double payment of claims in this regard. \n110", "metadata": {"headings": [{"headings_0": {"content": "Table 32 : Summary of Verified claims payable", "page": 122, "level": 3}}, {"headings_1": {"content": "6.2.", "page": 121, "level": 2}}, [{"headings_0": {"content": "Table 32 : Summary of Verified claims payable", "page": 122, "level": 3}}, {"headings_1": {"content": "6.2.", "page": 121, "level": 2}}], [{"headings_0": {"content": "Table 32 : Summary of Verified claims payable", "page": 122, "level": 3}}, {"headings_1": {"content": "6.2.", "page": 121, "level": 2}}], [{"headings_0": {"content": "Table 32 : Summary of Verified claims payable", "page": 122, "level": 3}}, {"headings_1": {"content": "6.2.", "page": 121, "level": 2}}], [{"headings_0": {"content": "Table 32 : Summary of Verified claims payable", "page": 122, "level": 3}}, {"headings_1": {"content": "6.2.", "page": 121, "level": 2}}]], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iii.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 123, "level": 3}}, {"headings_1": {"content": "Table 32 : Summary of Verified claims payable", "page": 122, "level": 3}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Conflict between the legal representative and the beneficiaries \nDuring the audit, I obtained information relating to the fact that a section of the claimants had a disagreement with their legal advocate, allegedly from failure to remit funds received from UTL and UPL to all the claimants. UTL in Administration and UPL transferred a total of UGX.4,184,469,245 to the lawyer as part payment of their obligations. \nI advised the Ministry of Finance, Planning and Economic Development (MoFPED) and the Attorney General to take note of the conflict and ensure that the dispute is resolved before funds are disbursed to benefit the rightful claimants.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 123, "level": 3}}, {"headings_1": {"content": "Table 32 : Summary of Verified claims payable", "page": 122, "level": 3}}, [{"headings_0": {"content": "iii.", "page": 123, "level": 3}}, {"headings_1": {"content": "Table 32 : Summary of Verified claims payable", "page": 122, "level": 3}}], [{"headings_0": {"content": "iii.", "page": 123, "level": 3}}, {"headings_1": {"content": "Table 32 : Summary of Verified claims payable", "page": 122, "level": 3}}]], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "metadata": {"headings": [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "7.1. Value for Money Audit on the Management of Government Investments by Uganda Development Corporation \nThe Government of Uganda has committed over UGX.223.9Bn in various investment projects under Uganda Development Corporation (UDC) over the years 2016/17 to 2019/20. These investments which are highlighted as government priorities from National Development Plan (NDP I), through to NDP III, are meant to promote social and economic development and contribute to poverty eradication by increasing national and regional economic growth and development. \nThe objective of the value for money audit was to assess the effectiveness of UDC processes in the management of Government Investments through planning, implementation and monitoring of such investments. \nI sampled eight (8) investment projects worth UGX. 191.5 Bn as of 30 th June, 2020 including; Soroti Fruit factory, Kigezi Highland Tea factory, Kayonza Tea factory, Mabale tea factory, Luwero Fruits factory, Moroto Cement factory, Isingiro Fruit factory and Atiak Sugar Factory. \nThe following were the key findings; i. Project Planning \nI noted that only one out of the eight selected projects was dully subjected to the planning process representing 12.5%. The objective of the planning process is to justify investment of government funds in identified projects. As a result of ineffective planning, two projects failed to take off while there was a change of scope, cost and implementation strategy for the other five investment projects. \n111 \nUDC management should ensure that all Investment projects follow the due planning and identification processes as documented in the investment guide. This will increase on the success rate for those projects that are properly planned, identified and appraised. \nii. Project Implementation \nAudit noted that UDC had not been able to have five investment projects operating at full capacity as expected representing 37.5% of the eight sampled projects. The projects faced different challenges as summarised in the table 33 below; \nTable 33 : Challenges of Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}, [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}], [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}], [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}], [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}], [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}], [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}], [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}], [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}], [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}], [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}]], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["S/N", "Project Name", "Amount Invested as at 30 th June", "Challenge"], ["", null, "2020 (UGX in Bn)", null], ["01", "Soroti Fruit factory", "23.76", "Additional machinery was"], ["", null, null, "procured to cater for the user"], [null, null, null, "needs not identified at planning"], [null, null, null, "stage"], ["02 Kigezi Highland 14.03 Additional funds to support raw material uptake leading to project cost-overruns", null, null, null], ["03", "Mabale Tea Factory", "16.6", "Change of user needs during"], ["", null, null, "implementation"], ["04 Kayonza tea factory 14.06 Project performance is satisfactory however, the objective of the investment decision on the part of Government is yet to be realised.", null, null, null], ["05", "Atiak Sugar factory", "88.8", "Inadequate inputs to match the"], ["", null, null, "factory capacity"], ["Total 157.25", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Management should improve implementation processes by ensuring that guidelines are in place, and that sufficient staffing is deployed. Additionally, the institution should lobby for a \u2018Fund-based\u2019 financing approach of the institution, instead of \u2018projectised\u2019 financing where funds are sent to UDC already tagged to an investment project to be funded. This will allow flexibility during implementation of investment projects. \n112 \niii. Monitoring and Evaluation \nI noted that the oversight role in all the eight sampled investment projects had not been fully undertaken and thus, the projects were not operating at full capacity as expected. This was greatly attributed to weak governance structures and non-existing/inadequate Boards in those investment projects supported as partnership ventures. This ultimately caused delays in decision making, financing and signing of contractual agreements. \nUDC management should improve the monitoring and oversight role in the government investments by ensuring that the monitoring frameworks are established and followed- up at both management and Board levels. \nOverall Conclusion", "metadata": {"headings": [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}, [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}], [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}], [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}], [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}]], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Government has invested over UGX.200Bn in various sectors of the economy with the objective of boosting value addition mainly in the agricultural sector. There has been a noted increase in both tea and sugar production. It should however be noted that the levels of outputs and other expected benefits are not commensurate with the investments due to challenges of budgeting and planning, lack of feasibility studies and criteria for allocation of funding, inadequate contractual arrangements to clarify roles and targets and limited oversight and monitoring of investments. There is a risk of failure to achieve the intended objectives. There is still potential for improvement by ensuring UDC staffing levels are increased to undertake the above-mentioned tasks. It is also necessary to enhance autonomy for UDC by providing capitalisation instead of project related financing, so that management is flexible in allocation and re-allocate resources where they are urgently required at the time.", "metadata": {"headings": [{"headings_0": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, {"headings_1": {"content": "iii.", "page": 123, "level": 3}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "7.2.", "metadata": {"headings": [{"headings_0": {"content": "7.2.", "page": 125, "level": 2}}, {"headings_1": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "A Value for Money Draft Audit Report on The Afforestation and Restoration of Selected Central Forest Reserves (CFRs) by the National Forestry Authority (NFA) \nThe National Forestry Authority (NFA) was established under section 52 of the National Forestry and Tree Planting Act, 2003 (NFTPA). The objective of NFA is to manage the Central Forest reserves, expand and promote partnership arrangements, ensure equitable supply of forest and non-forest products and services and enhance organisational sustainability.", "metadata": {"headings": [{"headings_0": {"content": "7.2.", "page": 125, "level": 2}}, {"headings_1": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}, [{"headings_0": {"content": "7.2.", "page": 125, "level": 2}}, {"headings_1": {"content": "7.0. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 123, "level": 4}}]], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "The country\u2019s forest cover is managed by different stakeholders comprising; Uganda", "metadata": {"headings": [{"headings_0": {"content": "The country\u2019s forest cover is managed by different stakeholders comprising; Uganda", "page": 125, "level": 2}}, {"headings_1": {"content": "7.2.", "page": 125, "level": 2}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Wildlife Authority, National Forestry Authority and Privately owned forest plantations. \nThe forest cover loss over the years from 1990 to the last biomass study in 2017 is estimated at 58.9%. Similarly, the CFR forest cover under NFA dropped from 62.5% (791,240ha) of the NFA forest cover to 45.8% (579,257ha) in the same period. This trend was contrary to Sustainable Development Goal 15 which required governments to ensure the restoration of forests and increase forest cover in line with obligations under international agreements by 2020. \nThe overall objective of this audit was to evaluate the effectiveness of the measures put in place by the NFA towards the restoration and establishment of new plantations in the central forest reserves, between the period of 2016 and 2020. \n113 \nThe following are the key findings from the study;", "metadata": {"headings": [{"headings_0": {"content": "The country\u2019s forest cover is managed by different stakeholders comprising; Uganda", "page": 125, "level": 2}}, {"headings_1": {"content": "7.2.", "page": 125, "level": 2}}, [{"headings_0": {"content": "The country\u2019s forest cover is managed by different stakeholders comprising; Uganda", "page": 125, "level": 2}}, {"headings_1": {"content": "7.2.", "page": 125, "level": 2}}], [{"headings_0": {"content": "The country\u2019s forest cover is managed by different stakeholders comprising; Uganda", "page": 125, "level": 2}}, {"headings_1": {"content": "7.2.", "page": 125, "level": 2}}], [{"headings_0": {"content": "The country\u2019s forest cover is managed by different stakeholders comprising; Uganda", "page": 125, "level": 2}}, {"headings_1": {"content": "7.2.", "page": 125, "level": 2}}], [{"headings_0": {"content": "The country\u2019s forest cover is managed by different stakeholders comprising; Uganda", "page": 125, "level": 2}}, {"headings_1": {"content": "7.2.", "page": 125, "level": 2}}]], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 126, "level": 3}}, {"headings_1": {"content": "The country\u2019s forest cover is managed by different stakeholders comprising; Uganda", "page": 125, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Restoration and establishment of new plantations \nAudit noted that management achieved 11,173ha (78%) of their planned outputs (14,277ha) for both restoration planting and establishing new tree plantations, which contributed to only 0.88% of the national forest cover (1,265,742ha) over the four-year period. \nConsidering the current rate of forest restoration, it will require 75.8 years for NFA to restore the national forest cover to 62.5% of was it was in the year 1990.Similarly, even if NFA was to meet its targets of 14,277ha in the four-year period, it would still take 59.3 years to restore the CFRs to the 1990 forest cover in Uganda. \nThe non-achievement of targets to restore forest cover was caused by inadequacies in the planning and budgeting process; land management; monitoring and inspections; and collaboration with institutional stakeholders.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 126, "level": 3}}, {"headings_1": {"content": "The country\u2019s forest cover is managed by different stakeholders comprising; Uganda", "page": 125, "level": 2}}, [{"headings_0": {"content": "i.", "page": 126, "level": 3}}, {"headings_1": {"content": "The country\u2019s forest cover is managed by different stakeholders comprising; Uganda", "page": 125, "level": 2}}], [{"headings_0": {"content": "i.", "page": 126, "level": 3}}, {"headings_1": {"content": "The country\u2019s forest cover is managed by different stakeholders comprising; Uganda", "page": 125, "level": 2}}], [{"headings_0": {"content": "i.", "page": 126, "level": 3}}, {"headings_1": {"content": "The country\u2019s forest cover is managed by different stakeholders comprising; Uganda", "page": 125, "level": 2}}]], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 126, "level": 3}}, {"headings_1": {"content": "i.", "page": 126, "level": 3}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Coordination and planning in the Forest Sector \nI noted weaknesses in coordination in the regulation of activities/projects under a single mandate that impact of national forest cover. There are inconsistencies and inadequacies in mainstreaming initiatives to increase forest cover across government and private sector which has led to limited national forest coverage of 12.4% and NFA forest cover of 45.8%.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 126, "level": 3}}, {"headings_1": {"content": "i.", "page": 126, "level": 3}}, [{"headings_0": {"content": "ii.", "page": 126, "level": 3}}, {"headings_1": {"content": "i.", "page": 126, "level": 3}}]], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iii.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Monitoring and Evaluation, and inspections. \nIt was observed that out of the expected 16 monitoring reports in the four-year period ending 30th June, 2020, only 4 (25%) were prepared in the entire four-year period. In addition, NFA budgeted to receive UGX.320m for monitoring in the four years under review, however, it received UGX.91.8million (29%) of which UGX 88.8million was spent. There was limited uptake of monitoring and evaluation recommendations which led to led to destruction of the newly restored forests by encroachers. \niv. NFA collaborations \nIt was established that seventeen (17) MOUs were signed with different government agencies, out of the planned twenty (20), representing an 85% performance. Although these collaborations contributed to the restoration and establishment of new plantations, there were inadequacies in providing the planned quantity of seedings. \nIn addition, twenty (20) Collaborative Forest management (CFM) agreements were signed with forest edge communities, out of the planned twenty-eight (28) over the last three years. There were inadequacies of; staffing, limited sensitization and coordination between the CFM stakeholders. As a result, communities were sighted to be involved in encroachment of newly restored forests in some instances. \n114 \nKey Recommendations \nThe National Forestry Authority should; \n", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}, [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}]], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Engage all relevant stakeholders to ensure sustainable coordination and comprehensive planning initiatives to enhance mainstreaming efforts to increase forest cover in the country.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Improve on its collaboration and sensitization efforts with all stakeholders to protect all forest land and undertake a process of titling all gazetted forest reserves and national forests to curb illegal encroachment. The National Land Information System (NLIS) should include control measures to prevent illegal titling of gazetted forest land.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- Continue engaging the relevant Government authorities to fast-track the revision and approval of the NFA organizational structure, to enhance the institutional capacity to manage national forests.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \nOverall Conclusion \nWhereas the National Forestry Authority has undertaken specific interventions aimed at increasing forest cover through restoration and establishing new plantations; inadequate coordination, planning, monitoring, collaboration with communities have led to a limited increase in the NFA forest cover over the years. In some instances, increased encroachment, land encumbrances through issuance of title over the NFA land, limited community sensitization and involvement, inadequate prioritization of restoration and new forest establishment have contributed to the dismal 45.8% forest cover under NFA and national cover of 12.3%. \nIt is hoped that despite the increased population that is exerting pressure on the rather limited national forest cover, the lessons learnt and recommendations will be applied to fulfil the objectives of the NFA, forest sector and country.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}, [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "iii.", "page": 126, "level": 3}}, {"headings_1": {"content": "ii.", "page": 126, "level": 3}}]], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "7.3.", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "A Value for Money Audit on the Implementation of the Uganda Women Entrepreneurship Programme by the Ministry of Gender, Labour and Social Development (MGLSD) \nI undertook a Value for Money to assess the extent to which the Programme achieved its intended objectives. \nThe Uganda Women Entrepreneurship Programme (UWEP) is an initiative of the Government of Uganda that is aimed at empowering women to improve their income levels and their contribution to economic development; by improving their access to financial services and equipping them with skills for enterprise growth, value addition and marketing of their products and services. \nThe Programme has disbursed UGX.107 Bn to 11,256 women groups, benefitting over 135,000 women, over the five-year period (2015/16 to 2019/20) in the first Phase. The \n115 \nprogramme through its revolving fund recovered over UGX.16 billion from the loans disbursed to the women which funds were available for financing new women groups. \nDespite the achievements registered, the audit identified the following areas that need to be addressed by the Ministry;", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}, [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}]], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that 4,185 women had benefited from the Programme under the capacity and skills development component, which translates into 42% of the desired target (10,000 women) according to the UWEP Programme document.", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- There were delays in disbursement of funds to the women groups. In some cases, the delays were more than 12 months from time of approval of the applications to receipt of the funds which affected the performance and success of enterprises, specifically those in the agricultural sector, which depend on the rainy seasons for planting. The delays impact on agricultural yields.", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}, [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}]], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted budget cuts for women groups at the MGLSD level (TSU) with some groups receiving less than budgeted funds to implement their enterprises; however, at the Local Government level, explanations for the budget revisions were not effectively communicated to the groups; which hindered implementation of activities of women groups.", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Funds to the tune of UGX 16 Bn remained idle on the recovery account in Bank of Uganda over the five years. Only 6% (UGX 963 million) of the amount had been re- disbursed; which denied the other qualifying women groups access to funds.", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The MGLSD through the UWEP Technical Support Unit did not effectively plan for and coordinate implementation of the activities to facilitate women groups to access markets for their products. In addition, access to appropriate technologies were not catered for in the project design and budgets for the entire 5-year period. The intended objective of the funds disbursed may not be fully realised.", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- There was underfunding of monitoring and supervision activities at the Local Government level which affected the frequency of monitoring of beneficiary women groups. The programme gaps at enterprise level could not be adequately identified and corrected on time.", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- At the National level, the Technical Support Unit (TSU) undertook only 13 (43%) of the planned 30 monitoring and supervision visits to the regions throughout the five- year period. This resulted in delayed identification of performance gaps and timely remedial actions.", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \nKey Recommendations \nI advised management to do the following; \n", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}, [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}]], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Prioritize the capacity and skills development component of the Programme through increased sensitization to ensure that women groups receive the required skills to", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "116 \neffectively implement selected enterprises. In addition, consider reviewing the funding programme requirements to make training a prerequisite for all groups venturing into value addition enterprises for the first time.", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}, [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}]], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The programme implementation guidelines should be reviewed to reduce on the time taken between approval and disbursement to improve timely access to funding to the groups. All budgetary cuts should be communicated to beneficiary women groups in time.", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}, [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}]], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The MGLSD should ensure that the funds recovered are revolved in a timely manner to benefit the intended women groups, and ensure sustainability of the Programme.", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- The MGLSD should liaise with MoFPED to mobilise funds to cater for value addition, and monitoring and evaluation activities within the programme.", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \nOverall Concluion \nUWEP exceeded its target in attracting 100,000 women beneficiaries over the five year period and managed to put in place implementation guidelines and training of beneficiaries and implementing partners. \nHowever, utilization of funds from the programme\u2019 revolving fund and equipping beneficiaries with value addition and skills for enterprise growth was found to be", "metadata": {"headings": [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}, [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}], [{"headings_0": {"content": "7.3.", "page": 127, "level": 2}}, {"headings_1": {"content": "iii.", "page": 126, "level": 3}}]], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "metadata": {"headings": [{"headings_0": {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "page": 129, "level": 2}}, {"headings_1": {"content": "7.3.", "page": 127, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The overall prospects of the programme are promising if the challenges of rationalization of the programme funding; delayed funding of beneficiaries; limited focus on skills and capacity development; inadequate coordination of partnering institutions; are addressed. \n7.4. A Value for Money Audit Report on the Management of Research Grants by Public Universities in Uganda \nResearch is any type of systematic investigation, testing and evaluation whose objective is to discover new facts or information and increase the stock of knowledge. It generates new knowledge, which is critical for sustained economic growth and social transformation of Nations. \nAccording to Section 24(2)(a) of the Universities and other Tertiary Institutions Act, 2001 (as amended), a Public University has a function of provision of higher education, promotion of research and advancement of learning. Research is a costly activity and often relies on grants to supplement the existing financial resources. Research grants enable the research community within the Universities to thrive in knowledge sharing and to use research towards solving community-based problems. \nOwing to the different challenges in the management of research grants at public universities which is characterised by poor rankings of the universities at continental and world level, and less innovation products from the public universities, the Office of the \n117 \nAuditor General undertook an independent assessment of the management of research grants by Public Universities. \nThe overall audit objective was to assess the adequacy of management of research grants in achieving grant management objectives in Public Universities in Uganda. The audit adopted a case study approach whereby 4 out of the 9 Public Universities in Uganda were considered as cases for the study, these included; Makerere University, Mbarara University of Science and Technology (MUST), Kyambogo University and Busitema University. Below is a summary of key findings and recommendations, the details are found in the subsequent part of the report; \nKey Findings", "metadata": {"headings": [{"headings_0": {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "page": 129, "level": 2}}, {"headings_1": {"content": "7.3.", "page": 127, "level": 2}}, [{"headings_0": {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "page": 129, "level": 2}}, {"headings_1": {"content": "7.3.", "page": 127, "level": 2}}], [{"headings_0": {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "page": 129, "level": 2}}, {"headings_1": {"content": "7.3.", "page": 127, "level": 2}}], [{"headings_0": {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "page": 129, "level": 2}}, {"headings_1": {"content": "7.3.", "page": 127, "level": 2}}], [{"headings_0": {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "page": 129, "level": 2}}, {"headings_1": {"content": "7.3.", "page": 127, "level": 2}}], [{"headings_0": {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "page": 129, "level": 2}}, {"headings_1": {"content": "7.3.", "page": 127, "level": 2}}], [{"headings_0": {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "page": 129, "level": 2}}, {"headings_1": {"content": "7.3.", "page": 127, "level": 2}}], [{"headings_0": {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "page": 129, "level": 2}}, {"headings_1": {"content": "7.3.", "page": 127, "level": 2}}], [{"headings_0": {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "page": 129, "level": 2}}, {"headings_1": {"content": "7.3.", "page": 127, "level": 2}}]], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 130, "level": 3}}, {"headings_1": {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "page": 129, "level": 2}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Institutional framework for coordination of research grants activities", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 130, "level": 3}}, {"headings_1": {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "page": 129, "level": 2}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- It was noted that all the Public Universities through their respective Councils determine the research policies, research management structures and research direction of the respective Universities. There is no framework to ensure collective planning, coordination and follow-up of research efforts for the different Public Universities to ensure equitable allocation of resources, efficient utilization of academic staff, and that research results contribute to National development.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 130, "level": 3}}, {"headings_1": {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "page": 129, "level": 2}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 130, "level": 3}}, {"headings_1": {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "page": 129, "level": 2}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- It was also established that key research and grant management policies/guidelines were missing at a number of Universities to guide on the efficient and effective management of research activities. Only MUST and Busitema had a grants management policy/manual to guide their grants management processes. Furthermore, the country lacks national regulations and guidelines for research and innovation activities including; sourcing of external grants, development and uptake of technologies and, management and commercialization of intellectual properties.\n- Furthermore, the research committees for MUK, MUST and Kyambogo which are responsible for strategic planning and research direction focused more on graduate", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 130, "level": 3}}, {"headings_1": {"content": "unsatisfactory and merits Management\u2019s urgent intervention.", "page": 129, "level": 2}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "students\u2019 research with limited emphasis on university grants research.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "- It was also noted that out of the 4 Universities, only MUST had a grants office under the DRGT with dedicated staff to support grant activities. It was further noted that Busitema and Kyambogo did not have grants administrators at college/faculty level while at MUK and MUST only the college of Health Sciences and the faculty of medicine respectively had grant administrators to undertake the tasks.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The most funded area of the research agenda for MUK was health and health systems which accounted for over 50% of the funding with other areas of research getting smaller contributions. In addition, no operational processes were in place to ensure that external grants sourced by MUK & KYU staff are in line with the university\u2019s research agenda. MUST and Busitema University did not have an approved research agenda at University level. Furthermore, the country does not have a clear research agenda to guide planning, implementation and policy making.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n118 \nii. Resource Mobilization Initiatives", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}, [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}]], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- It was found that MUK, KYU and Busitema have established processes to centrally award competitive research grants from internally generated funds or Government support as initiatives to promote research and innovation in public universities. These processes have in turn enabled staff to seek external grants through proposal writing. The processes however have challenges. MUST on the other hand has not established such processes.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Out of the 4 universities, only MUK had a consolidated Research Innovation Fund (RIF) for research funds from government. Through continuous lobbying by MUK, government allocated UGX.30bn to the fund; the other universities have not explored this initiative. All the universities have not raised any resources internally into a separate fund for research. This was attributed to government policy of remitting all internally generated revenue into the consolidated fund and therefore appropriating funds through the annual budget process.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}, [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}]], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- It was noted that for all the 348 grants sampled from the four (4) universities, overheads/indirect costs were not deducted from the funds spent contrary to percentage requirements in the research and grant policies of the universities.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "iii. Monitoring and Evaluation", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- In all the four Universities, M&E was not carried out by the university management on external research grants for the period 2017/18-2019/20. 193 out of 348 (55.5%) sampled external grants were however monitored by the donors. For internal grants, only 222 grants under MUK RIF were monitored.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- It was noted that even where M&E was undertaken by donors, recommendations were not fully implemented by the Universities.\n- 450 out of 512 Government funded Grants from MUK, Kyambogo and Busitema, representing 87.9% were not completed in time during the period under review. Similarly, 218 out of 350 (62.3%) Donor funded Grants from the 4 universities were not completed in time.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Key Recommendations \n", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}, [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}]], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Ministry of Education and Sports should institute a committee with full representation from all public universities and supported with relevant legislation to collectively undertake strategic planning for university research in line with the National Development Plan and ensure adequate coordination between universities, follow-up of research activities, equitable allocation of resources and efficient utilization of academic staff on research.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The NCHE should introduce a standard legal framework for evaluation of management of research activities in the universities. The Universities should then take the responsibility for mainstreaming the instituted framework into their management system. Regular audits of planned university research activities vis a vis expected outputs should be undertaken.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "119", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The public universities should prioritize development of key research and grant management policies to guide the related processes. Benchmarking with leading universities in the region and at the continental level can be used to ease the process and ensure up-to-date policies with the changing environment.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Government and related institutions should fast track the development of policies, strategies and guidelines to promote research, technology development and, uptake and management & commercialization of Intellectual Properties (IPs) as provided for in the NDP III.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}, [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}]], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The public universities should have different Senate/Management committees for the different roles of governing graduate programs and students on one hand and research and innovations activities including grants management on the other hand. This would ensure adequate focus on strategic planning for research, management and follow-up of research activities at the university for timely achievement of university research objectives.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The public universities should engage with MoPS, MoFPED and MoES for support to fill the key staffing gaps for grants management and ensure that the necessary key roles such as grants administration and M&E are undertaken.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Government through the Ministry of Finance, Planning and Economic Development should prioritise funding/grants for research in public universities to enable focus on research which is in line with university research agendas and national priorities.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Government and related institutions should fast track the development of the national research agenda to guide planning, implementation and policy making as provided for in the NDP III.", "metadata": {"headings": [{"headings_0": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, {"headings_1": {"content": "i.", "page": 130, "level": 3}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}, {"headings_1": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "implementation of recommendations on project or grant monitoring and Evaluation for improvement in the management of research grants in the University. \nOverall Audit Conclusion", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}, {"headings_1": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, [{"headings_0": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}, {"headings_1": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}]], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Despite the challenges noted in the management of Research Grants, Public Universities have, achieved some notable research outputs through research grants with outstanding innovations which included; production of an electric automobile, crop protection systems, farming systems for generating biofuel, improved water treatment, low cost MakaPads for the girl child, production of energy, and secure fertilizers all at Makerere University. Mbarara University of Science and Technology (MUST) has also been able to produce traditional health care products at its Pharm-Biotechnology and traditional medicine centre, while Kyambogo produced an improved low-cost baby incubator and an online Academic Information Management System (AIMS), which is used by all public universities in the country. \nThere are still bottlenecks in management of Research Grants in Public Universities which have affected achievement of the university research objectives. These included; gaps in \n120 \nthe Institutional Framework for coordination of research grants, inadequate resource mobilization initiatives, inadequate implementation of research projects, lack of monitoring and evaluation framework, and absence of a joint organ to oversee and regulate research initiatives in public universities in the country. \nIt is hoped that when the recommendations in this report are implemented; the universities will effectively manage research grants, thus attaining the objectives of their research agendas.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}, {"headings_1": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}, [{"headings_0": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}, {"headings_1": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}, {"headings_1": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}, {"headings_1": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}, {"headings_1": {"content": "students\u2019 research with limited emphasis on university grants research.", "page": 130, "level": 2}}]], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "7.5.", "metadata": {"headings": [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Value for Money Audit on The Management Of MATIP-1 Markets by Municipalities \nThe Government of Uganda through MATIP-1 redeveloped and reconstructed seven (7) markets at a cost of USD.64.5 million to create a conducive trade environment and increase revenue collections for the municipalities. The seven (7) markets that were redeveloped were; Mpanga market, Hoima Central market, Mbale Central market, Jinja Central market, Gulu Central market, Wandegeya market and Lira central market. \nThis study assessed whether the municipalities had ensured that the redeveloped markets created a conducive trade environment and increased revenue collections for the municipalities. \nThe redevelopment of the seven (7) markets resulted in an increase in the number of vendors trading in these markets from 14,826 vendors in 2015 to 19,481 Vendors in 2021 which is a growth of 31%. In addition, market management structures comprising of staff of the Municipalities as well as vendor associations were established in all the markets and supported the Municipalities in their role of managing the markets through mobilizing vendors to participate in market activities such as trainings in running small scale businesses, market cleaning, and sensitizations in market security, trade order and hygiene. \nDespite these achievements, the study noted areas that require attention if the management of these markets is to improve; \n", "metadata": {"headings": [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}, [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}], [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}], [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}], [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}], [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}]], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The study revealed that the annual revenue budgets or targets of all the seven (7) markets were consistently below their revenue potential by 38%. Whereas the revenue potential for the markets was UGX.32.8Bn over the 6 years reviewed, the markets only budgeted to collect UGX.12.5Bn over the period. This was attributed to lack of a management information systems and the manner in which the municipalities develop the revenue budgets based on prior year collections instead of using actual market occupancy. Unrealistically low budgets imply that the revenue performance is likely to be below the market potential.", "metadata": {"headings": [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Out of the budget of UGX.12.5Bn by these markets for the six-year period, only UGX.7.9Bn was collected representing a performance of 54%. This was due to lack of automated revenue management system, leaseholders who were not paying monthly market rents, unoccupied stalls and lockups, irregular subletting, and the failure to terminate tenancy of rent defaulters. Under collection of revenues has affected the", "metadata": {"headings": [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "121 \nability of these markets to meet their obligations which has resulted into accumulation of arrears totalling to UGX.1.41Bn in the seven (7) markets.", "metadata": {"headings": [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}, [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}]], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Four (4) markets of Mbale, Gulu, Lira and Jinja were overcrowded with the vendor- occupancy exceeding the markets\u2019 design capacity by 36% due to over allocation of market spaces, illegal traders and sub-lettees, inadequate enforcement by the municipality and design deficiencies such as poor lighting in some sections, and lack of accessibility. The overcrowding has caused congestion in the markets.", "metadata": {"headings": [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}, [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}]], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The majority of vendors all the seven (7) markets were not trading in the established zones due to insufficient space in zones, allocation of spaces to traders outside their designated zones, rejection of the stalls by vendors, and weak enforcement of zoning. This has resulted in a disorganised market environment which continues to present challenges for customers and traders.", "metadata": {"headings": [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- All the seven (7) markets had failed to maintain adequate sanitation within the markets due to overcrowding of the markets, weaknesses in the supervision of the cleaning staff and cleaning contracts, insufficient number of garbage trucks, skips, bins, garbage banks and landfills. The poor sanitation makes the markets unsightly for the customers and poses health risks for both the traders and customers such as food contamination and air pollution.", "metadata": {"headings": [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- The market infrastructure was not well maintained for all the markets. There were cases of leaking roofs, walls with old peeling paint, cracked floors, non-functioning toilets, failed water pumps, un-serviced generators and firefighting equipment, and non-functioning CCTV security equipment. Inadequate maintenance of the market infrastructure was attributed to failure to prioritize this activity by the municipalities, and failure to set aside maintenance funds as recommended in the market maintenance guidelines. Failure to maintain infrastructure has resulted in accelerated deterioration of the newly constructed markets.", "metadata": {"headings": [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \nIn order to address the gaps identified, the municipalities should roll out automated revenue management systems in all the markets, enforce terms of tenancy agreements in relation to sub-letting, invoicing and payment of rent, modify the market structures to allow for better lighting and improved access. The municipalities should also address the issue of illegal occupants, and develop guidelines to regulate sub-letting. \nThe municipalities should review the current markets layout to address the challenges of zoning, and overcrowding. In addition, there is need to enhance supervision of market cleaning and prioritise the maintenance of the market structures.", "metadata": {"headings": [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}, [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}], [{"headings_0": {"content": "7.5.", "page": 133, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Universities\u2019 management should institute Committees to follow up and review the", "page": 132, "level": 2}}]], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "7.6.", "metadata": {"headings": [{"headings_0": {"content": "7.6.", "page": 134, "level": 2}}, {"headings_1": {"content": "7.5.", "page": 133, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Prevention and Response to Incidents of Fire by Uganda Police Force. \nDirectorate of Fire Prevention and Emergency Rescue Services (DFPERS) is one of the directorates in the Uganda Police Force. Its major role is to enhance capacity for prevention of emergencies and delivery of rescue services in order to deliver on its functions of fire prevention, fire suppression and emergence rescue. The directorate operates eleven (11) fire stations in Kampala Metropolitan Area and thirty-four (34) others stations across the country. \n122 \nThis study assessed the extent to which DFPERS has put in place measures to prevent and respond to fire outbreaks. The Directorate of Fire and Rescue services has made notable achievements over its nine years of existence as illustrated below; \nFollowing the creation of DFPERS in 2012 the number of fire stations in the country has increased by thirty-one (31) which has improved access to fire services. In addition, coordination with stakeholders in preventing and responding to fire by DFPERS has improved and a total of 4,131 have been responded to in the last four years thus saving lives and property. Despite the achievements registered, the audit identified the following areas that need to be addressed. \n", "metadata": {"headings": [{"headings_0": {"content": "7.6.", "page": 134, "level": 2}}, {"headings_1": {"content": "7.5.", "page": 133, "level": 2}}, [{"headings_0": {"content": "7.6.", "page": 134, "level": 2}}, {"headings_1": {"content": "7.5.", "page": 133, "level": 2}}], [{"headings_0": {"content": "7.6.", "page": 134, "level": 2}}, {"headings_1": {"content": "7.5.", "page": 133, "level": 2}}], [{"headings_0": {"content": "7.6.", "page": 134, "level": 2}}, {"headings_1": {"content": "7.5.", "page": 133, "level": 2}}], [{"headings_0": {"content": "7.6.", "page": 134, "level": 2}}, {"headings_1": {"content": "7.5.", "page": 133, "level": 2}}], [{"headings_0": {"content": "7.6.", "page": 134, "level": 2}}, {"headings_1": {"content": "7.5.", "page": 133, "level": 2}}]], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Directorate of Fire and Rescue Services (DFPERS) undertakes activities aimed at preventing the outbreak of fire and incidents that require emergency response. The study observed that the Directorate faced challenges in preventing the occurrence of fire. These include;", "metadata": {"headings": [{"headings_0": {"content": "7.6.", "page": 134, "level": 2}}, {"headings_1": {"content": "7.5.", "page": 133, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "\uf076 DFPERS did not have fire and safety Act, regulations, and policies to aid the operations of the directorate in prevention. Because of this the Directorate was unable to effectively carry out risk assessment, sensitization of the public, inspection of buildings by DFPERS staff, and carry out post incident investigations as indicated below. \n\uf076 DFPERS has not undertaken any comprehensive assessment of risks relating to occurrence of fire incidents in order to develop appropriate prevention and response measures/strategies to control fire outbreaks which has affected the", "metadata": {"headings": [{"headings_0": {"content": "7.6.", "page": 134, "level": 2}}, {"headings_1": {"content": "7.5.", "page": 133, "level": 2}}, [{"headings_0": {"content": "7.6.", "page": 134, "level": 2}}, {"headings_1": {"content": "7.5.", "page": 133, "level": 2}}]], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "metadata": {"headings": [{"headings_0": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}, {"headings_1": {"content": "7.6.", "page": 134, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf076 DFPERS undertook only 873 (29%) out of the planned 3,020 sensitisations in the past four (4) years. This has continued to expose buildings and their occupants to fire outbreaks and limited the capacity of citizens to prevent the occurrence of such incidents. \n\uf076 DFPERS undertook only 527 (17%) out of the planned 3,080 inspections in the past four (4) years. This affects the level of compliance to fire standards which increases the probability of fire outbreaks which can lead to loss of life and damage to property. \nThe study also noted the following weaknesses on the side of the Fire department: \n", "metadata": {"headings": [{"headings_0": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}, {"headings_1": {"content": "7.6.", "page": 134, "level": 2}}, [{"headings_0": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}, {"headings_1": {"content": "7.6.", "page": 134, "level": 2}}], [{"headings_0": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}, {"headings_1": {"content": "7.6.", "page": 134, "level": 2}}], [{"headings_0": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}, {"headings_1": {"content": "7.6.", "page": 134, "level": 2}}]], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- DFPERS did not undertake post incident investigations to ascertain the cause, extent of damage or loss from the fires and lessons for prevention of re-occurrence of similar incidents on the 3,179 incidents of fire reported during the past three years due to lack of equipment and trained investigators and coordination with other government investigative bodies. This has resulted into non-conclusion of investigations hence continued public dissatisfaction on the way Uganda Police Force handles fire investigations.", "metadata": {"headings": [{"headings_0": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}, {"headings_1": {"content": "7.6.", "page": 134, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "123 \n", "metadata": {"headings": [{"headings_0": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}, {"headings_1": {"content": "7.6.", "page": 134, "level": 2}}, [{"headings_0": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}, {"headings_1": {"content": "7.6.", "page": 134, "level": 2}}]], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- In addition to fire prevention, DFPERS responds to fire outbreaks to minimize the impact of fire on people\u2019s lives and property. The Directorate faced challenges in responding to fire outbreaks due to limited number of fire stations, inadequate staff, lack of enough equipment and non-automation of operations to respond to fires as indicated below;", "metadata": {"headings": [{"headings_0": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}, {"headings_1": {"content": "7.6.", "page": 134, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}, {"headings_1": {"content": "7.6.", "page": 134, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- DFPERS is currently operating forty-five (45) fire stations in thirty-eight (38) districts to respond to cases of fire outbreaks across the country which is only 27% coverage of the total number of districts in the country due to the high cost of opening and", "metadata": {"headings": [{"headings_0": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}, {"headings_1": {"content": "7.6.", "page": 134, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "metadata": {"headings": [{"headings_0": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}, {"headings_1": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "to incidents of fire across the country. \n", "metadata": {"headings": [{"headings_0": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}, {"headings_1": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}, [{"headings_0": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}, {"headings_1": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}]], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- DFPERS currently has 599 fire staff against an approved establishment of 1,081 staff representing staffing levels of 55% implying that the current fireman to population ratio in Uganda is 1:75,000 compared to the recommended international ratio of 1:2,000. The existing staff were also not well trained and lacked adequate accommodation.", "metadata": {"headings": [{"headings_0": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}, {"headings_1": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}, {"headings_1": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The equipment at the fire stations were inadequate in terms of quantity and functionality (not well maintained) to support effective response in the event of fire incidents. DFPERS had only 78 out of 232 equipment required to handle fire incidents representing 34% level of required equipment capacity. In addition, it was noted that firemen lacked adequate PPEs for use during fire response.", "metadata": {"headings": [{"headings_0": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}, {"headings_1": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}, {"headings_1": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The fire stations inspected were not automated and information was recorded in manual books there were also no computers and communication systems which affected the efficiency and coherence of DFPERS response in the event of fire outbreak.\n- DFPERS coordinates with some stakeholders such as Local Governments, NWSC, DGAL, CIID, Hospital emergency units, Civil Aviation Authority and Uganda Red Cross Society however this coordination is informal and characterized by slow decision making which affects response time.", "metadata": {"headings": [{"headings_0": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}, {"headings_1": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Key Recommendations \nI advised DFPER to engage the Ministry of internal Affairs to develop a comprehensive fire and safety Act, policy and guidelines in consultation with key stakeholders to streamline risk assessment, sensitisation, inspection and post incident investigations. In addition, DFPERS should enhance coordination mechanisms with internal and external players to support its operations particularly post incident investigations. \nDFPERS should prioritize increasing coverage of fire stations to at least 50% of the districts and develop strategies to ensure the population fire man ratio of 1:75,000 is matched to internationally recommended ratio of 1: 2,000. In addition, UPF should undertake an assessment of the current accommodation needs with a view of developing strategies to address the current inadequacies in accommodation. UPF should prioritise the acquisition of equipment, PPEs and automation of the current communication and record management systems to ensure that there is an effective \n124 \nresponse to fire incidents enhance on the operational efficiency during responses to incidents of fire outbreaks", "metadata": {"headings": [{"headings_0": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}, {"headings_1": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}, [{"headings_0": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}, {"headings_1": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}], [{"headings_0": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}, {"headings_1": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}], [{"headings_0": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}, {"headings_1": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}], [{"headings_0": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}, {"headings_1": {"content": "directorate\u2019s ability to develop appropriate fire prevention strategies.", "page": 135, "level": 2}}]], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "7.7.", "metadata": {"headings": [{"headings_0": {"content": "7.7.", "page": 137, "level": 2}}, {"headings_1": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Value for Money Audit on the Performance of the Performance of the Agriculture Cluster Development Project \nGovernment has implemented the Agriculture Cluster Development Project (ACDP) with an overall objective of raising on-farm productivity, production and marketable volumes of selected agricultural commodities (Maize, Beans, Cassava, Rice, and Coffee) in twelve (12) clusters in fifty-seven (57) districts across the country. The project is funded through IDA Credit worth UGX.540Bn and farmer contribution of UGX.352.8Bn and implemented through the e-voucher management system. \nThe intervention has resulted into distribution of 60,124 tonnes of beans, maize, and rice and 49,871 bags of cassava planting materials to 245,510 farmers/beneficiaries by the agro-dealers between 2018/2019 and 2020/2021. The intervention has also resulted into increased the marketable volumes from 11.94MT to 33.28MT in the past three years. \nDespite the achievements registered, the study identified areas that need to be addressed. The following key observations were noted;", "metadata": {"headings": [{"headings_0": {"content": "7.7.", "page": 137, "level": 2}}, {"headings_1": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}, [{"headings_0": {"content": "7.7.", "page": 137, "level": 2}}, {"headings_1": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}], [{"headings_0": {"content": "7.7.", "page": 137, "level": 2}}, {"headings_1": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}], [{"headings_0": {"content": "7.7.", "page": 137, "level": 2}}, {"headings_1": {"content": "operating fire stations. This has resulted into DFPERS\u2019 ineffectiveness in responding", "page": 136, "level": 2}}]], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "approvals from cabinet and parliament (20 months) and delayed fulfilment of the project effectiveness conditions (26 months) which led to late implementation of project activities and service delivery. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}, [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}]], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Despite the project achieving more than 70% in five (5) districts in training of Local Government Staff and farmers on system use and financial literacy, the project did not perform satisfactorily in twenty-three (23) districts where twenty-seven (27) trainings had been planned. As a consequence, a number of farmers were unable to transition from the first cropping cycle to the third cropping cycle.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Out of the targeted 450,000 farmers, 204,490 (46%) farmers did not access inputs through the e-voucher system. With only one year left to the end of the project, the project may not achieve its intended objective.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The inputs that were distributed to the farmers were not verified by UNBS because of absence of a streamlined quality control process. As a result, farmers reported cases where seeds did not germinate and fertilizers that \u201cjust hardened the soils\u201d were distributed by the Agro-dealers. This has compromised the process of ensuring farmers get the best quality inputs since the department is limited in capacity to undertake this activity.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The project did not achieve the intended targets in the three areas below in the three years of implementation.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "125", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "o Only 207 Area Commodity Cooperative Enterprises (ACCEs) (69%) and 155 Rural Producer Organisations (RPOs) (5%) have been supported with value addition facilities out of the targeted 300 ACCEs and 3000 RPOs in the six-year project life span. \no \nOut of 1,835 farmers in the cooperatives that received matching grants for the value addition facilities, only 585 farmers (31.9%) were enrolled on the e-voucher system which made it difficult for the project to reach its targeted 450,000 farmers. \no The project had planned to rehabilitate a total of 2,827.7km planned road chokes however, only 228.1km (8%) had been rehabilitated representing 8% of the overall performance of the community access roads. \nGovernment should ensure that for future projects of a similar nature; The necessary loan documentation is submitted by the implementing entities and loan appraisal unit at MoFPED to the approving authorities in time, trainings activities are undertaken in a timely manner, farmers are mobilized into village savings and lending associations to increase access to funding and reviewing the e-voucher subsidy rates in order to make them more affordable to farmers. The role of other partner participating agencies (in this case UNBS) regarding quality is clearly defined in future project designs. \nIn addition, MAAIF should ensure that evaluation of business proposals for funding of ACCEs and RPOs are done in a timely manner for the farmer groups to access funds. MAAIF should also enhance supervision in the rollout districts so that works on the road chocks are completed in the remaining project life span. \n7.8. Follow up on the Value for Money Audit on the Compensation of Project Affected Persons under the Refinery Project by the Ministry of Energy and Mineral Development \nThe follow-up on the 2017 VFM audit on Compensation of Project Affected Persons (PAPs) under the Refinery Project by the Ministry of Energy and Mineral Development found that MEMD had made efforts to implement the Auditor General\u2019s recommendations made at the time, resulting in improved RAP implementation. \nOut of the 21 key audit recommendations made in the report of 2017, 12 (57%) were fully implemented and 4 (19%) were partially implemented. The status of implementation of 5 (24%) of the recommendations can only be verified in future projects through audit of subsequent RAPs. \nSpecifically, after the 2017 audit, MEMD had registered the following progress in RAP", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}, [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}, {"headings_1": {"content": "7.7.", "page": 137, "level": 2}}]], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Implementation:", "metadata": {"headings": [{"headings_0": {"content": "Implementation:", "page": 138, "level": 2}}, {"headings_1": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Implementation:", "page": 138, "level": 2}}, {"headings_1": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- All PAPs houses had been occupied by the respective owners;\n- Electricity had been connected to all PAP houses;\n- Four boreholes were constructed for use by the PAPs and the Host Community;", "metadata": {"headings": [{"headings_0": {"content": "Implementation:", "page": 138, "level": 2}}, {"headings_1": {"content": "\uf0b7 The project delayed to commence by 20 months\u2019 due delays in obtaining the necessary", "page": 137, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "\uf0b7 Access roads constructed in the PAPs\u2019 settlement area were completed and were", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Access roads constructed in the PAPs\u2019 settlement area were completed and were", "page": 138, "level": 2}}, {"headings_1": {"content": "Implementation:", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "motorable;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Access roads constructed in the PAPs\u2019 settlement area were completed and were", "page": 138, "level": 2}}, {"headings_1": {"content": "Implementation:", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Construction of the places of worship and a Police Post had been completed and the structures handed over to the respective authorities;\n- Construction of the community centre and market stalls was on-going.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Access roads constructed in the PAPs\u2019 settlement area were completed and were", "page": 138, "level": 2}}, {"headings_1": {"content": "Implementation:", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "126", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Access roads constructed in the PAPs\u2019 settlement area were completed and were", "page": 138, "level": 2}}, {"headings_1": {"content": "Implementation:", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- MEMD had acquired land titles for the land occupied by the PAPs and was processing the transfer of the individual land titles into the names of the PAPs.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Access roads constructed in the PAPs\u2019 settlement area were completed and were", "page": 138, "level": 2}}, {"headings_1": {"content": "Implementation:", "page": 138, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \nSome outstanding issues noted included the following: A few pending compensation payments mostly due to failure to trace the PAPs; failure by the contractor to remedy most defects identified during the 2017 audit; reports of conflicts owing to changing social dynamics as people adapt to living in congregated settlements; and long distance from the resettlement area to the boreholes. Finally, the PAPs also reported that MEMD and other responsible players rarely conduct visits to sensitise or update them on progress of pending outputs or to explain delays. \nFurther recommendations were then made with the aim of addressing the outstanding issues noted.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Access roads constructed in the PAPs\u2019 settlement area were completed and were", "page": 138, "level": 2}}, {"headings_1": {"content": "Implementation:", "page": 138, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Access roads constructed in the PAPs\u2019 settlement area were completed and were", "page": 138, "level": 2}}, {"headings_1": {"content": "Implementation:", "page": 138, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Access roads constructed in the PAPs\u2019 settlement area were completed and were", "page": 138, "level": 2}}, {"headings_1": {"content": "Implementation:", "page": 138, "level": 2}}]], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "7.9.", "metadata": {"headings": [{"headings_0": {"content": "7.9.", "page": 139, "level": 2}}, {"headings_1": {"content": "\uf0b7 Access roads constructed in the PAPs\u2019 settlement area were completed and were", "page": 138, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "VFM Audit on the Implementation of the Uganda Reproductive Maternal and Child Health Services Improvement Project (URMCHSIP) \nURMCHSIP is a USD 180 million project fully donor funded and was approved in August 2016 and is expected to close in December 2022. The target group comprises women of childbearing age, adolescents, and children under-five in all the one-hundred and thrty five (135) districts in Uganda. The Project Development Objectives (PDOs) are to: (a) to scale up reproductive, maternal, newborn, child and adolescent health (RMNCAH) services in the whole country; (b) scale-up birth and death registration (BDR) services; and (c) to strengthen disease outbreak preparedness and response. \nThe audit covered twelve (12) Districts benefiting from this project in the three financial years of 2017/18, 2018/19 and 2019/20. Below are the key findings of the study;", "metadata": {"headings": [{"headings_0": {"content": "7.9.", "page": 139, "level": 2}}, {"headings_1": {"content": "\uf0b7 Access roads constructed in the PAPs\u2019 settlement area were completed and were", "page": 138, "level": 2}}, [{"headings_0": {"content": "7.9.", "page": 139, "level": 2}}, {"headings_1": {"content": "\uf0b7 Access roads constructed in the PAPs\u2019 settlement area were completed and were", "page": 138, "level": 2}}], [{"headings_0": {"content": "7.9.", "page": 139, "level": 2}}, {"headings_1": {"content": "\uf0b7 Access roads constructed in the PAPs\u2019 settlement area were completed and were", "page": 138, "level": 2}}]], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 139, "level": 3}}, {"headings_1": {"content": "7.9.", "page": 139, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Status of Implementation of the Project \nIt was noted that out of the 22 project performance indicators considered, 13 (i.e. 60%) achieved their target for the FY 2019/20. The remaining 9 indicators (i.e. 40%) were below their 2019/20 target. Amongst the 9 are two indicators: the number of health facilities constructed and equipped, which are not reflecting any progress due to delays in implementation.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 139, "level": 3}}, {"headings_1": {"content": "7.9.", "page": 139, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 139, "level": 3}}, {"headings_1": {"content": "i.", "page": 139, "level": 3}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The Results-Based Financing (RBF) Program \nSince January 2019 to date, the URMCHSIP has rolled out the RBF program to 1,316 health facilities in one-hundred and thirty-five (135) districts across the country in three phases. However, review of timing of RBF payments made by the Ministry of Health-to- health facilities revealed delayed payments ranging from 83 to 154 days after the prescribed deadline. Consequently, timely implementation of Performance Improvement Plan (PIP) activities at these facilities was adversely impacted. The delayed payments were partly attributed to the delayed verification of health facility outputs by the District Health Management Teams (DHMTs) which was further constrained by the reliance on manual processes. \n127", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 139, "level": 3}}, {"headings_1": {"content": "i.", "page": 139, "level": 3}}, [{"headings_0": {"content": "ii.", "page": 139, "level": 3}}, {"headings_1": {"content": "i.", "page": 139, "level": 3}}]], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iii.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 140, "level": 3}}, {"headings_1": {"content": "ii.", "page": 139, "level": 3}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Procurement of Essential RMNCAH Medicines and Supplies", "metadata": {"headings": [{"headings_0": {"content": "Procurement of Essential RMNCAH Medicines and Supplies", "page": 140, "level": 2}}, {"headings_1": {"content": "iii.", "page": 140, "level": 3}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "The project intended to support the Ministry of Health (MoH), through National Medical Stores (NMS), to procure and distribute essential Reproductive, maternal, newborn, child and adolescent health (RMNCAH) commodities. However, there have been several delays in the procurement of these commodities under the project, leaving health facilities partly incapable of handling certain complications arising during delivery. This was partly attributed to failure by the MoH to retender certain procurements, there being no bidder that initially met the requirements.", "metadata": {"headings": [{"headings_0": {"content": "Procurement of Essential RMNCAH Medicines and Supplies", "page": 140, "level": 2}}, {"headings_1": {"content": "iii.", "page": 140, "level": 3}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "iv.", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 140, "level": 3}}, {"headings_1": {"content": "Procurement of Essential RMNCAH Medicines and Supplies", "page": 140, "level": 2}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Birth and Death Notifications in Health Facilities", "metadata": {"headings": [{"headings_0": {"content": "Birth and Death Notifications in Health Facilities", "page": 140, "level": 2}}, {"headings_1": {"content": "iv.", "page": 140, "level": 3}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "There were delays in implementation of various activities by National Identification and Registration Authority (NIRA) especially (i) scaling up the electronic vital records system", "metadata": {"headings": [{"headings_0": {"content": "Birth and Death Notifications in Health Facilities", "page": 140, "level": 2}}, {"headings_1": {"content": "iv.", "page": 140, "level": 3}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "for birth registration through the supply of laptops, MiFi\u2019s and internet data bundles to", "metadata": {"headings": [{"headings_0": {"content": "for birth registration through the supply of laptops, MiFi\u2019s and internet data bundles to", "page": 140, "level": 2}}, {"headings_1": {"content": "Birth and Death Notifications in Health Facilities", "page": 140, "level": 2}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "285 HC IVs and High-volume Health centre IIIs. As a result, the project has made minimal improvement in capacity of these facilities to conduct birth and death notifications.", "metadata": {"headings": [{"headings_0": {"content": "for birth registration through the supply of laptops, MiFi\u2019s and internet data bundles to", "page": 140, "level": 2}}, {"headings_1": {"content": "Birth and Death Notifications in Health Facilities", "page": 140, "level": 2}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "v.", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 140, "level": 3}}, {"headings_1": {"content": "for birth registration through the supply of laptops, MiFi\u2019s and internet data bundles to", "page": 140, "level": 2}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Monitoring and Evaluation of Project Activities \nThe monitoring and evaluation (M&E) function was found to be inadequate and this was partly attributed to the fact that there were no annual M&E work plans and the M&E specialist was only recruited in December 2019, two and a half years after the project had commenced. \nOverall Audit Conclusion", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 140, "level": 3}}, {"headings_1": {"content": "for birth registration through the supply of laptops, MiFi\u2019s and internet data bundles to", "page": 140, "level": 2}}, [{"headings_0": {"content": "v.", "page": 140, "level": 3}}, {"headings_1": {"content": "for birth registration through the supply of laptops, MiFi\u2019s and internet data bundles to", "page": 140, "level": 2}}]], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "The MoH is advised to continue working closely with the National Identification and Registration Authority, the District Local Governments, National Medical Stores, and the World Bank to address any capacity gaps and implementation delays that are derailing project performance. The MoH is also advised to liaise with MoFPED and other key stakeholders to guarantee the continuity of the interventions set up under this project especially the RBF Program, the increased supply of key RMNCAH medicines and supplies, the recruitment of health workers trained under URMCHSIP, so as maintain the gains made in the Health sector as a result of this project. \n128", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 140, "level": 3}}, {"headings_1": {"content": "for birth registration through the supply of laptops, MiFi\u2019s and internet data bundles to", "page": 140, "level": 2}}, [{"headings_0": {"content": "v.", "page": 140, "level": 3}}, {"headings_1": {"content": "for birth registration through the supply of laptops, MiFi\u2019s and internet data bundles to", "page": 140, "level": 2}}]], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "ANNEXURES", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Sn SECTOR AND ENTITY SUMMARY OF KEY FINDINGS", null, null], ["", "AGRICULTURE SECTOR", ""], ["1\\. Agriculture Cluster Development Project (ACDP). 2020/21 Opinion Unqualified \uf0b7 Delays in the implementation of some project activities were noted such as provision of E-Vouchers subsidies to beneficiaries in the 12 clusters, only a total of 208,827 of beneficiaries used E-Voucher out of the targeted 400,000 and only 18 road chokes have been worked on in the 7 pilot districts against the targeted 90. \uf0b7 The project budgeted to receive UGX 361.7Bn from development partners but only received UGX 254.8Bn, representing a performance of 70% of the budget. Similarly, the project budgeted to receive UGX 4Bn as GOU counterpart funding but only received UGX 2.6Bn (66%) resulting in a shortfall of UGX 1.4Bn which is 34% of the budget. \uf0b7 Out the releases of funds of UGX 254.8Bn, the project remained with unspent balance of UGX 99.1Bn representing an absorption level of 61%. \uf0b7 I sampled 12 outputs with a total of 25 activities worth UGX.324.1Bn representing 90% of the total budget and noted that 8 outputs with 17 activities worth UGX 53.7Bn were not quantified to enable measurement of performance. Furthermore, of the 4 outputs with a total of (8) quantified activities worth UGX 80.14Bn assessed; 1 output with 1 activity representing 25% was fully implemented while 3 outputs with a total of 7 activities representing 75% were partially implemented. \uf0b7 The budget for the financial year 2020/21 was approved on 13th August 2020 (2 months into the financial year). \uf0b7 Project funds to the tune of UGX 3.5Bn were disbursed significantly late to the districts. \uf0b7 National Project Steering Committee (NPSC) held only one meeting as opposed to two recommended in a year. \uf0b7 Procurements for rehabilitation of identified and approved road chokes/work in the last 29 roll-out districts had not commenced by the time of audit despite MAAIF budgeting for the activity at UGX 90Bn. \uf0b7 Shortcomings were observed with the E-Voucher Management Agency which included, frequent breakdown of the system, lesser enrolment of beneficiaries ie 64% of the target, only 44% of the project beneficiaries were trained in Financial Literacy and Input use, the system was at 78% of its functional requirement, system installation, configuration, optimisation and commissioning reports have not been submitted. \uf0b7 MAAIF budgeted UGX.104.9Bn to provide Electronic Voucher subsidies to 293,500 beneficiaries in 12 project clusters but only managed 118,933 (41%) beneficiaries. \uf0b7 Farmers still had challenges in transacting using the system, managing farmer savings and use of inputs via the system. During the financial years 2019/2020 and 2020/2021, 52,089 transactions were made by users who had never logged onto the system and were accessing inputs manually. Relatedly, 2,873 user IDs initiated 7,878 payment requests", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["Sn SECTOR AND ENTITY SUMMARY OF KEY FINDINGS", null, null], ["", "AGRICULTURE SECTOR", ""], ["1\\. Agriculture Cluster Development Project (ACDP). 2020/21 Opinion Unqualified \uf0b7 Delays in the implementation of some project activities were noted such as provision of E-Vouchers subsidies to beneficiaries in the 12 clusters, only a total of 208,827 of beneficiaries used E-Voucher out of the targeted 400,000 and only 18 road chokes have been worked on in the 7 pilot districts against the targeted 90. \uf0b7 The project budgeted to receive UGX 361.7Bn from development partners but only received UGX 254.8Bn, representing a performance of 70% of the budget. Similarly, the project budgeted to receive UGX 4Bn as GOU counterpart funding but only received UGX 2.6Bn (66%) resulting in a shortfall of UGX 1.4Bn which is 34% of the budget. \uf0b7 Out the releases of funds of UGX 254.8Bn, the project remained with unspent balance of UGX 99.1Bn representing an absorption level of 61%. \uf0b7 I sampled 12 outputs with a total of 25 activities worth UGX.324.1Bn representing 90% of the total budget and noted that 8 outputs with 17 activities worth UGX 53.7Bn were not quantified to enable measurement of performance. Furthermore, of the 4 outputs with a total of (8) quantified activities worth UGX 80.14Bn assessed; 1 output with 1 activity representing 25% was fully implemented while 3 outputs with a total of 7 activities representing 75% were partially implemented. \uf0b7 The budget for the financial year 2020/21 was approved on 13th August 2020 (2 months into the financial year). \uf0b7 Project funds to the tune of UGX 3.5Bn were disbursed significantly late to the districts. \uf0b7 National Project Steering Committee (NPSC) held only one meeting as opposed to two recommended in a year. \uf0b7 Procurements for rehabilitation of identified and approved road chokes/work in the last 29 roll-out districts had not commenced by the time of audit despite MAAIF budgeting for the activity at UGX 90Bn. \uf0b7 Shortcomings were observed with the E-Voucher Management Agency which included, frequent breakdown of the system, lesser enrolment of beneficiaries ie 64% of the target, only 44% of the project beneficiaries were trained in Financial Literacy and Input use, the system was at 78% of its functional requirement, system installation, configuration, optimisation and commissioning reports have not been submitted. \uf0b7 MAAIF budgeted UGX.104.9Bn to provide Electronic Voucher subsidies to 293,500 beneficiaries in 12 project clusters but only managed 118,933 (41%) beneficiaries. \uf0b7 Farmers still had challenges in transacting using the system, managing farmer savings and use of inputs via the system. During the financial years 2019/2020 and 2020/2021, 52,089 transactions were made by users who had never logged onto the system and were accessing inputs manually. Relatedly, 2,873 user IDs initiated 7,878 payment requests", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "129", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", null, null], ["2", "Agriculture Value Chain Development Programme (AVCP).", "\uf0b7 Out of the planned twelve (12) strategic targets/goals to be achieved by financial year 2020/2021; four (4) had been fully achieved, seven (7) were partially achieved while one (1) was not achieved at all."], [null, "2020/21 Opinion", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", null, null], ["2", "Agriculture Value Chain Development Programme (AVCP).", "\uf0b7 Out of the planned twelve (12) strategic targets/goals to be achieved by financial year 2020/2021; four (4) had been fully achieved, seven (7) were partially achieved while one (1) was not achieved at all."], [null, "2020/21 Opinion", null], [null, "Unqualified", ""], [null, null, "activities were fully quantified. Further, out of the 14 outputs that were"], [null, null, "fully quantified, I observed that; 0ne (01) output with four (04) activities"], [null, null, "and expenditure worth UGX.0.547Bn was fully implemented; ten (10)"], [null, null, "outputs with forty-two (42) activities worth UGX.10.1Bn were partially"], [null, null, "implemented i.e. out of the 42 activities, 17 activities (40%) were fully"], [null, null, "implemented, 16 activities (39%) were partially implemented while 9"], [null, null, "activities (21%) remained unimplemented. Three (03) outputs with four"], [null, null, "(04) activities were not implemented at all."], [null, null, "\uf0b7 Assessment of achievement of services from implemented outputs"], [null, null, "revealed that 60 artificial inseminations (AI) Kits were purchased at"], [null, null, "UGX.0.26Bn and delivered to NAGRC in June; however, management had"], [null, null, "not yet distributed them to beneficiary AIs by November 2021 implying"], [null, null, "that the equipment was not in use for more than five months."], [null, null, "\uf0b7 Relatedly, the project undertook the Purchase and Installation of Ultra-"], [null, null, "High Performance Liquid Chromatography (UHPLC) for analysis of various"], [null, null, "chemical food and environmental residues and related substances at"], [null, null, "UGX.0.39Bn which was delivered in June 2021 but was not functional by"], [null, null, "November due to incomplete components."], [null, null, "\uf0b7 There was no Steering committee sitting during the year to facilitate and"], [null, null, "ensure adherence to relevant strategies established by Government"], [null, null, "during project implementation."], ["3 Coordinating Office for Control of Trypanosomiasis in Uganda. 2020/21 Opinion Unqualified \uf0b7 The entity had an approved strategic plan, however the plan had not been certified by NPA contrary to Regulation 26 (1) of the NPA (development of plans). \uf0b7 All budgeted Donor revenue of UGX.0.783Bn for the financial year 2020/2021, was dully received representing performance of 100% of the target. \uf0b7 There was a shortfall in releases amounting to UGX.0.172Bn representing 4.1% of the budget. Furthermore, the entity remained with unspent balance of UGX.0.00037Bn representing an absorption level of 99.9%. \uf0b7 The entity received off-budget financing to a tune of UGX.0.783bn which was not appropriated as part of the entity budget contrary to the law. \uf0b7 4 outputs with 8 activities and expenditure worth UGX.0.324Bn were fully quantified while 5 outputs with 34 activities worth UGX.4.41Bn were", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "130", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["insufficiently quantified. Of the 4 outputs with all 8 quantified activities worth UGX.0.324Bn assessed; 3 outputs with 4 activities worth UGX.0.19Bn were fully implemented, while 1 output with 4 activities worth UGX.0.134 was partially implemented. \uf0b7 All 4 quarterly performance reports were submitted after the quarterly deadline and I did not obtain evidence to confirm that the Accounting Officer prepared monitoring plans and reports. \uf0b7 Out of the approved staff number of 37 employees, 19 (51%) have been filled leaving a 18 (49%) vacant among which are key posts of Deputy Director, Accountant, Medical Officer, Entomology Officer, M&E Officer etc. \uf0b7 Contrary to the COCTU Human Resource Manual that requires operation of a medical insurance scheme to benefit all its employees, the entity has not operationalized any Staff Medical Insurance Policy for its staff.", null, null], ["4", "Cotton Development Organization. 2020/21", "\uf0b7 The entity cotton sub sector strategic plan had been prepared and approved; however, it was not certified by NPA to evidence its alignment to the NDP-III."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None", "None"], "type": "table"}}, {"content": "131", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "targets."], [null, "\uf0b7 Analysis of the domestic arrears showed an increase of 198% from"], [null, "UGX.7,925,963 in the prior year to UGX.23,659,951 in the year under"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None"], "type": "table"}}, {"content": [["", "targets."], [null, "\uf0b7 Analysis of the domestic arrears showed an increase of 198% from"], [null, "UGX.7,925,963 in the prior year to UGX.23,659,951 in the year under"], [null, "review."], [null, "\uf0b7 CDO staff structure had thirty seven (37) positions dully filled leaving a"], [null, "staff vacancy of ten (10) positions (21%). The positions that have"], [null, "remained vacant over the years include key positions of two (2)"], [null, "Agronomy officers, a classifier and a Personnel & Administration Officer."], [null, "\uf0b7 Withholding tax to the tune of UGX.83,142,447 from payments worth"], [null, "UGX.839,194,850 was not recovered for onward remittance to URA"], [null, "contrary to section 120(1) and 120(4) of the Income tax Act."], ["5 National Agricultural Research Organization 2020/21 Opinion Unqualified \uf0b7 The entity\u2019s draft strategic plan had been aligned to the NDP-III at the time of audit and was awaiting certification from NPA due to delayed approval of the Programme Implementation Action Plans (PIAPs). \uf0b7 The entity budgeted to collect NTR of UGX.4.625Bn but collected UGX.3.053Bn representing a performance of 66% of the target. \uf0b7 There was a shortfall in GoU releases amounting to UGX.11.216Bn representing 10.1%. Further, the entity remained with unspent balance of UGX.0.085Bn representing an absorption level of 99.9%. \uf0b7 The entity received off-budget financing directly from development partners to a tune of UGX.49.77Bn out of which only UGX.38.19Bn was declared to the PSST and disclosed in the entity ministerial policy statement without a supplementary appropriation for the balance of UGX.11.58Bn. \uf0b7 I sampled 8 outputs with 35 activities and expenditure of UGX.99.59Bn and noted that 7 outputs with 18 activities and expenditure worth UGX.45.070Bn were fully quantified while 1 output with 17 activities and expenditure worth UGX.54.52Bn was insufficiently quantified, of which 5 activities (29%) were quantified while 12 activities (71%) were not clearly quantified to enable measurement of performance. Further, I observed that out of the seven (7) outputs that were fully quantified, two (2) outputs with five (5) activities and expenditure worth UGX.5.186Bn were fully implemented while Five (5) outputs with thirteen (13) activities worth UGX.39.884Bn were partially implemented i.e. four (4) activities were fully implemented, eight (8) activities were partially implemented, while one (1) activity remained unimplemented. \uf0b7 Submission of performance reports for all the quarters was made after the deadline dates. \uf0b7 Fourteen (14) slow progressing competitive grant scheme (CGS) projects initiated in 2018/19 with funding of UGX.1.158Bn during the financial year 2020/2021 were still on-going despite expected completion date of June 2021. \uf0b7 Civil works and Supplies Projects worth UGX.32,051,565,938 undertaken during the financial year were not yet handed over for use. Further, inspections of NARO facilities at institutes revealed poor road networks, broken down silos at the feed mill, non-functional water pump and abandoned works. \uf0b7 There was failure to achieve the intended service delivery for the additional Civil Works at Rwebitaba ZARDI that costed UGX.418,584,880. This was due to lack of equipment in the laboratory. \uf0b7 Review of 9 sample procurements worth UGX.27,606,866,233 revealed an", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None"], "type": "table"}}, {"content": "132", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["average delay of 45 days in the procurement process due to late release of funds by MoFPED. \uf0b7 The entity received Covid 19 supplementary budget of UGX.0.0134Bn for settlement of arrears which was all spent by the entity representing an absorption level of 100%. It was noted that this was inadequate for settlement of domestic arrears brought forward from the previous year 2019/20 given leaving a deficit of UGX1.69Bn (98%). \uf0b7 Domestic arrears increased from UGX.1.72Bn in the previous year to UGX.2.875Bn in the year under review, an increase of 67%. The arrears remained unsettled at the close of the year. Further, NARO did not budget for domestic arrears amounting to UGX.1.687Bn during the year as a paltry provision of only UGX.0.033Bn was budgeted to settle arrears of UGX.1.72Bn. \uf0b7 A review of NARO\u2019s land portfolio revealed that the entity had surveyed 31 pieces of land with total coverage of 4097.20364 Hectares, however it was noted that 8 pieces (3172.937 Hectares) were titled, 20 pieces of land (706.75454 Hectares) were at deed plan stage and 3 pieces of land (217.5121 Hectares) were still at survey report stage. Further, 17 parcels of land located in NaFIRRI-Jinja, Bulindi-Kibaale district, NaLIRRI- Tororo, Namayingo, Nyakyesasa, Ngetta- Kitgum and Rwebitaba-Fort-portal still had cases of encroachement by both private and public developers. \uf0b7 A review of the NARO staff establishment revealed that out of the approved staff number of 995 employees, 851 positions have been filled leaving a staffing gap of 144 (14.5%) staff which indicates a further reduction in staff by about 2.5% compared to the previous financial year.", null, null], ["6", "National Animal Genetics and Data Bank (NAGRIC) 2020/21", "\uf0b7 The entity strategic plan had been aligned to the NDP-III at the time of audit but it was still in draft form awaiting certification from NPA before approval."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None", "None"], "type": "table"}}, {"content": "133", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "expenditure of UGX.0.54Bn. By 30th June 2021, prior year LCs worth"], [null, "UGX.10.875Bn were still outstanding."], [null, "\uf0b7 12 project sites whose contracts total to UGX.20.055Bn out of which"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None"], "type": "table"}}, {"content": [["", "expenditure of UGX.0.54Bn. By 30th June 2021, prior year LCs worth"], [null, "UGX.10.875Bn were still outstanding."], [null, "\uf0b7 12 project sites whose contracts total to UGX.20.055Bn out of which"], [null, "UGX.6.327Bn had been paid were abandoned while 8 delayed and"], [null, "remained incomplete by 30th June 2021."], [null, "\uf0b7 34 contracts for construction of structures, procurement of land and"], [null, "delivery of supplies worth UGX.34.4Bn out of which UGX.11.451Bn was"], [null, "paid had not started. Out of the 34 contracts, 3 service providers who"], [null, "had been fully paid a sum of UGX.7.45Bn had not delivered."], [null, "\uf0b7 640 acres of planted pasture/ fodder in Kasolwe ranch had dried up"], [null, "adversely affecting the quality and quantity of feeds for the animals."], [null, "\uf0b7 Domestic arrears increased by UGX.0.918Bn from UGX. 0.336Bn in the"], [null, "previous year to UGX.1.254Bn in the year under review. The arrears"], [null, "remained unsettled at the close of the year."], [null, "\uf0b7 Out of 12 ranches managed by NAGRC & DB, 6 had been encroached on"], [null, "while some of the NAGRC & DB land had no land titles in the names of"], [null, "NAGRIC 7DB."], [null, "\uf0b7 NAGRC & DB had an approved staff structure of 189 positions with only"], [null, "105 (56%) filled leaving 84 (44%) vacant and 17 positions were filled"], [null, "beyond the approved structure. Further, general support staff structure of"], [null, "128 positions had 310 staff resulting in an over staffing of 142 (185%)."], ["7 National Oil Palm Project 2020/21 Opinion Unqualified \uf0b7 Out of seven (7) strategic targets to be achieved by 30th June 2021, none had been fully achieved, two (2) were partially achieved while five (5) were not achieved at all. \uf0b7 The Project budgeted to receive IFAD funds to a tune of UGX.39.87bn, out of which UGX.25.584bn was available representing a performance of 64% of the budget. Further, there was a shortfall in GoU releases amounting to UGX.0.035Bn representing 0.46% of the budgeted UGX.7.597Bn. \uf0b7 Out of the total available funding of UGX.35.528Bn during the financial year, UGX.28.415Bn was spent by the entity resulting in an unspent balance of UGX.7.113Bn representing an absorption level of 80%. \uf0b7 I sampled Six (6) outputs with a total of eighty one (81) activities and expenditure of UGX.21.6231Bn and noted that all six (6) outputs with 81 activities were fully quantified to enable assessment of performance. Further, assessment of the implementation of all Six (6) outputs revealed that; all six (6) outputs with eighty one (81) activities were partially implemented i.e. out of the eighty one (81) activities, thirty two (32) activities (40%) were fully implemented; thirty (30) activities (37.5%) were partially implemented, while nineteen (19) activities (12.5%) remained unimplemented. \uf0b7 Two (2) contracts worth UGX.12.397Bn in relation to construction of landing sites were cancelled due to delayed implementation of projects beyond 12 months from the initial intended completion date. \uf0b7 I noted delayed titling of 883.92 hectares of the acquired nucleus estate Land exposing it to risks of encroachment by individuals. \uf0b7 Review of four (4) sample procurements worth UGX.1.47Bn revealed an average delay of 140 days in the procurement process majorly as a result of delayed approval process by IFAD, contracts committee and Solicitor General.", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None"], "type": "table"}}, {"content": "134", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["8", "Strengthening National Seed Certification Service Project (SNSCS).", "\uf0b7 Out of the planned six (6) strategic targets/goals to be achieved, none was either fully or partially achieved and one target was not even quantified to enable assessment."], [null, "2019/2020 Opinion Unqualified", null], ["9 Strengthening National Seed Certification Service Project (SNSCS). 2020/21 Opinion Unqualified \uf0b7 Out of the planned six (6) strategic targets/goals to be achieved by 30th June 2021, one (1) target was fully achieved, three (3) targets had been partially achieved and two (2) were not achieved at all. \uf0b7 The Project budgeted to receive UGX.1.184bn out of which UGX.1.049bn was received resulting into a shortfall of UGX.0.135bn, which is 11% of the budget. Further, out of the total warrants of UGX.1.049Bn received during the financial year, only UGX.0.199Bn was spent by the entity resulting in an unspent balance of UGX.0.85Bn representing absorption level of 19%. \uf0b7 I sampled five (5) outputs with 15 activities worth UGX.0.199Bn and noted that three (3) outputs with a total of seven (7) activities and expenditure worth UGX.0.199Bn were fully quantified; Two (2) outputs with a total of eight (8) activities were not quantified at all. Further, of the three quantified outputs assessed, one (1) output with 3 activities worth UGX.199, 045,000 was partially implemented. Out of the 3 activities, one (1) activity was partially implemented, while two (2) activities remained unimplemented. Two (2) outputs with four (4) activities worth NIL expenditure were not implemented. \uf0b7 AGRA amended the disbursement of Grant due to low absorption and decided to de-obligate US$.571,167 being the total un-disbursed funds for the project thus necessity to restructure the budget and milestone delivery plan to fit within US$.323, 450 that had been disbursed. \uf0b7 Contrary to the grant guidelines, unspent or un-committed grant funds remained on the project bank account and were not invested in highly liquid investments to earn income. \uf0b7 A number of project milestones had not been achieved by the end of the financial year exposing the Grant to a risk of failure to achieve its objectives.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None", "None"], "type": "table"}}, {"content": "135", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["10", "The Uganda Multi-Sectoral Food Security and Nutrition Project.", "\uf0b7 Out of the planned fourteen (14) strategic targets/goals to be achieved by financial year 2020/2021; ten (10) (71%) had been fully achieved while four (4) (29%) were partially achieved."], [null, "2020/21 Opinion Unqualified", null], ["11 The Regional Pastoral Livelihoods Resilience Project. 2020/21 Opinion Unqualified \uf0b7 Out of the planned fourteen (14) strategic targets/goals to be achieved by financial year 2020/2021; six (6) had been fully achieved, five (5) were partially achieved while three (3) were not achieved at all. \uf0b7 There was a shortfall in releases from the donor of UGX.13.788Bn which is 30% of the budget. The project budgeted to receive UGX.0.3Bn GOU funding all of which was availed. Further, the entity remained with unspent balance of UGX.15.172Bn representing an absorption level of 54%. \uf0b7 I reviewed all the eleven (11) outputs with a total of twenty six (26) activities and expenditure of UGX.17.71Bn and noted all were fully quantified. Further, assessment of the level of implementation for the 11 outputs revealed that five (5) outputs with nine (9) activities and expenditure worth UGX.0.765Bn were fully implemented while the six (6) outputs with seventeen (17) activities worth UGX.16.945Bn were partially implemented i.e. out of the seventeen (17) activities, the entity fully implemented seven (7) activities (41%); five (5) activities (29%) were partially implemented, while five (5) activities (29%) remained unimplemented. \uf0b7 Assessment of achievement of services from implemented outputs revealed that although the Livestock marketing Information System is in place, it lacks up to date information for the beneficiaries implying that it", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None", "None"], "type": "table"}}, {"content": "136", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["may not be regularly used. \uf0b7 Contract works for the valley dams which are the critical infrastructure for the long term sustainability of the project are past the completion time and works are still significantly behind schedule despite contractors having been paid substantial percentages of the contract sums \uf0b7 Shortcomings were noted on reliability of the market information data system designed to track information such as prices, tradeable volumes, diseases concerning livestock for use by famers such as failure to input market information data into the system since October 2019, lack of a designated system administrator that is responsible for managing and updating the system at the Ministry and lack of a system manual that provides standard guideline for the system use. \uf0b7 There was no Steering committee sitting during the year to facilitate and to ensure adherence to relevant strategies established by Government during project implementation.", null, null], ["12", "Dairy Development Authority.", "\uf0b7 DDA\u2019s dairy strategic plan had been prepared, approved and certified by NPA to evidence its alignment to the NDP-III."], [null, "2020/21 Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None", "None"], "type": "table"}}, {"content": [["may not be regularly used. \uf0b7 Contract works for the valley dams which are the critical infrastructure for the long term sustainability of the project are past the completion time and works are still significantly behind schedule despite contractors having been paid substantial percentages of the contract sums \uf0b7 Shortcomings were noted on reliability of the market information data system designed to track information such as prices, tradeable volumes, diseases concerning livestock for use by famers such as failure to input market information data into the system since October 2019, lack of a designated system administrator that is responsible for managing and updating the system at the Ministry and lack of a system manual that provides standard guideline for the system use. \uf0b7 There was no Steering committee sitting during the year to facilitate and to ensure adherence to relevant strategies established by Government during project implementation.", null, null], ["12", "Dairy Development Authority.", "\uf0b7 DDA\u2019s dairy strategic plan had been prepared, approved and certified by NPA to evidence its alignment to the NDP-III."], [null, "2020/21 Opinion Unqualified", null], [null, "", ""], [null, null, "\uf0b7 DDA directly received off-budget financing to a tune of UGX.0.63Bn from"], [null, null, "Fleming fund country grant II but it was never declared to the PSST and"], [null, null, "as such not appropriated to the entity by parliament."], [null, null, "\uf0b7 I sampled 4 outputs for review with a total of twenty four (24) activities"], [null, null, "and expenditure of UGX.3.8Bn and noted that One (01) output with four"], [null, null, "(04) activities and expenditure worth UGX1.1Bn was insufficiently"], [null, null, "quantified, that is, one (01) activity (25%) was quantified while three"], [null, null, "(03) activities (75%) were not clearly quantified to enable assessment of"], [null, null, "performance. Three (03) outputs with a total of twenty (20) activities and"], [null, null, "expenditure worth UGX.2.7Bn were not quantified at all. Further, I"], [null, null, "assessed the implementation of one activity that was quantified and"], [null, null, "noted that the Rehabilitation of Kyegegwa and Katakwi Milk Collection"], [null, null, "Centres(MCCs) was partially implemented."], [null, null, "\uf0b7 Submission of performance reports for the four quarters was made after"], [null, null, "the deadline dates and there was no evidence to confirm that the"], [null, null, "Accounting Officer prepared Monitoring Plans and reports which affect"], [null, null, "timely tracking and evaluation of performance."], [null, null, "\uf0b7 Analysis of the domestic arrears showed new arrears incurred during the"], [null, null, "year under review to the tune of UGX.0.178Bn. Further, I noted that"], [null, null, "there was no budget provision for settlement of these arrears in the year"], [null, null, "under review."], [null, null, "\uf0b7 I noted that the entity lost fixed assets through theft which included"], [null, null, "fifteen (15) desktop computers, two (02) laptop computers, a projector, a"], [null, null, "router, and cameras but they were not disclosed in the financial"], [null, null, "statements."], [null, null, "\uf0b7 The Authority has failed to collect CESS revenue compensation from"], [null, null, "MoFPED contrary to the presidential directive requiring the same."], [null, null, "\uf0b7 DDA is understaffed by seventy seven (77) posts out of one hundred and"], [null, null, "forty (140) posts which is 55% understaffing. The unfilled posts include"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None", "None"], "type": "table"}}, {"content": "137", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "key positions like Head of internal audit, Director Finance and"], [null, "Administration, Planner, Regional managers, Principal Dairy Development"], [null, "Officers and Dairy inspectors. Some posts have remained vacant since"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None"], "type": "table"}}, {"content": [["", "key positions like Head of internal audit, Director Finance and"], [null, "Administration, Planner, Regional managers, Principal Dairy Development"], [null, "Officers and Dairy inspectors. Some posts have remained vacant since"], [null, "2003."], ["13 National Agricultural Advisory Services (NAADS). 2020/21 Opinion Unqualified \uf0b7 The entity had prepared the strategic plan; but there was no approval and certification of the same by NPA to evidence alignment to the NDP- III at the time of audit. \uf0b7 Out of the budgeted NTR of UGX.3.587Bn, the Authority collected only UGX.0.12Bn, representing a performance of 3.3% of the target. There was 100% performance in GoU releases amounting to UGX. 243.9Bn. Further, NAADS remained with unspent balance of UGX.0.06Bn representing an absorption level of 99.9%. \uf0b7 I sampled four (04) outputs with a total of twenty five (25) activities and expenditure of 184.4Bn and noted that two (02) outputs with a total of three (03) activities and expenditure worth UGX.43.19Bn were fully quantified while two (02) outputs with a total of twenty two (22) activities and expenditure worth UGX.141.19Bn were insufficiently quantified i.e. out of the twenty two (22) activities, fourteen (14) activities (64%) were quantified while the balance of eight (08) activities (36%) were not clearly quantified. Further, assessment of the implementation of the two (2) outputs that were fully quantified with a total of three (03) activities revealed that none was fully implemented. \uf0b7 Assessment of one partially implemented output revealed that out of 3,010,000 hand hoes, only 2,500,000 hand hoes were procured and distributed to the Northern parts of the country instead of the planned vulnerable rural small holder farming households across the country. \uf0b7 Submission of performance reports for all quarters was made after the deadline dates. Furthermore, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports. \uf0b7 NAADS incurred huge LC charges to a tune of UGX.1.053Bn as a result of opened LCs worth UGX.71.25Bn for contracts that failed to deliver within the year. Further, I noted LCs worth UGX.23.13Bn that failed to perform for a period of more than two (2) financial years with one of UGX.2.071Bn for milk coolers outstanding for more than 4 years. \uf0b7 Review of the Kasese industrial park Agri-LED intervention worth UGX.3.9Bn revealed allocation of land to a bus company contrary to the set objectives and delayed payment of NWSC to connect piped water. \uf0b7 Review of the sugarcane production project implementation with investments of UGX.85Bn revealed shortcomings i.e.lack of feasibility assessment, lack of accruing benefits to the beneficiaries, weaknesses in the MoU signed with beneficiaries, limited information on members of the cooperatives, delays in contract completions, pending liquidated damages, and stalled activities. \uf0b7 I noted failure to enter into MOU\u2019s with beneficiaries of milk coolers contrary to the selection criteria of the standing orders of procedure for operation wealth creation. \uf0b7 There was lack of clearly identified beneficiaries from the start in the transportation and distribution of hoes intervention, lack of MOU\u2019s with delegated DLGs on distribution modalities and nugatory storage costs. \uf0b7 Review of the tractor strategic intervention revealed lack of assessment of potential beneficiaries and non-adherence to the terms of the MoU thus risks of beneficiaries without the capacity to manage the tractor for", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None"], "type": "table"}}, {"content": "138", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["farming practice or as an enterprise. \uf0b7 NAADS had a Covid 19 arrears supplementary budget of UGX.17.84Bn all of which was warranted and absorbed. Further, review of utilisation revealed failure to settle long outstanding payables, appropriation in excess of requirement and diversion of Covid 19 relief funds worth UGX.10.032Bn from the settlement of domestic arrears to settlement of current year bills without seeking and obtaining the necessary approvals \uf0b7 A trend analysis of the domestic arrears showed an increase of UGX.7.085Bn (53.6%) from UGX.13.23Bn in the previous year to UGX.20.31Bn that remained unsettled at close of the year with arrears of UGX.0.162Bn relating to previous financial years. \uf0b7 Funds worth UGX.2.15Bn were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals \uf0b7 I noted long outstanding receivables of UGX.2.38Bn relating to cash balances and accountabilities that remained at the DLG at the time of restructuring thus casting doubt on their recoverability. \uf0b7 Review of the procurement function revealed shortcomings such as delayed supplies and unjustified extensions and non execution of performance security. \uf0b7 I noted that NAADS has an approved staff structure of 56 positions out of which 53 (94.6%) positions are filled. Key among the vacant posts is Manager Finance and Administration and Zonal Agricultural Development Officer. Further, I noted temporary appointments of six (6) staff for the sugarcane field based team for 30 months contrary to the recommended 12 months as stipulated in the regulations.", null, null, null], ["14", "Ministry of Agriculture, Animal, Industry and Fisheries (MAAIF). 2020/21", null, "\uf0b7 I noted that the Ministry had prepared the Agro-Industrialization (AGI) Programme as a strategic plan for 2020/21-2024/25 that is aligned to the NDP-III and according to the certificate of compliance for the FY 2020/21"], [null, null, null, "annual budget, the overall Agro-industrialization programme budget was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None", "None", "None"], "type": "table"}}, {"content": [["farming practice or as an enterprise. \uf0b7 NAADS had a Covid 19 arrears supplementary budget of UGX.17.84Bn all of which was warranted and absorbed. Further, review of utilisation revealed failure to settle long outstanding payables, appropriation in excess of requirement and diversion of Covid 19 relief funds worth UGX.10.032Bn from the settlement of domestic arrears to settlement of current year bills without seeking and obtaining the necessary approvals \uf0b7 A trend analysis of the domestic arrears showed an increase of UGX.7.085Bn (53.6%) from UGX.13.23Bn in the previous year to UGX.20.31Bn that remained unsettled at close of the year with arrears of UGX.0.162Bn relating to previous financial years. \uf0b7 Funds worth UGX.2.15Bn were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals \uf0b7 I noted long outstanding receivables of UGX.2.38Bn relating to cash balances and accountabilities that remained at the DLG at the time of restructuring thus casting doubt on their recoverability. \uf0b7 Review of the procurement function revealed shortcomings such as delayed supplies and unjustified extensions and non execution of performance security. \uf0b7 I noted that NAADS has an approved staff structure of 56 positions out of which 53 (94.6%) positions are filled. Key among the vacant posts is Manager Finance and Administration and Zonal Agricultural Development Officer. Further, I noted temporary appointments of six (6) staff for the sugarcane field based team for 30 months contrary to the recommended 12 months as stipulated in the regulations.", null, null, null], ["14", "Ministry of Agriculture, Animal, Industry and Fisheries (MAAIF). 2020/21", null, "\uf0b7 I noted that the Ministry had prepared the Agro-Industrialization (AGI) Programme as a strategic plan for 2020/21-2024/25 that is aligned to the NDP-III and according to the certificate of compliance for the FY 2020/21"], [null, null, null, "annual budget, the overall Agro-industrialization programme budget was"], [null, "Opinion Unqualified", null, "scored at 63.5% compliance to the NDP-III."], [null, null, null, "\uf0b7 There was a shortfall in NTR collections amounting to UGX.6.82bn representing 76% and a shortfall in GOU releases amounting to"], [null, null, null, "UGX.24.1Bn representing 14%. Further, out of the total warrants of"], [null, null, null, "UGX.151.2Bn received, UGX.146.95Bn was spent by the entity resulting in an unspent balance of UGX.4.24Bn representing absorption of 97%."], [null, "", "", "\uf0b7 The Ministry received off-budget financing to a tune of UGX.1.78Bn that"], [null, "", "", "was not appropriated as part of the entity budget contrary to the law."], [null, "", "", "\uf0b7 I sampled sixty-five (65) outputs with a total of one hundred and sixty-"], [null, "", "", "seven (167) activities and expenditure of UGX.98.2Bn for assessment. I"], [null, "", "", "noted that; sixty-one (61) outputs with a total of one hundred and sixty"], [null, "", "", "(160) activities and expenditure worth UGX.89.6Bn were fully quantified"], [null, "", "", "while four (4) outputs with a total of seven (7) activities and expenditure"], [null, "", "", "worth UGX.8.6Bn were not quantified at all to enable assessment of"], [null, "", "", "performance. Further, I assessed all the quantified 61 outputs and noted"], [null, "", "", "that; 34 outputs with a total of 75 activities worth UGX.39.1Bn were fully"], [null, "", "", "implemented and 27 outputs with a total of 85 activities worth"], [null, "", "", "UGX.50.5Bn were partially implemented i.e. out of the 85 activities, the"], [null, "", "", "Ministry fully implemented 39 activities (46%), partially implemented 44"], [null, "", "", "activities (52%) while 2 activities (2%) remained unimplemented."], [null, "", "", "\uf0b7 I noted failure of timely interventions to combat the foot and mouth"], [null, "", "", "disease (FMD) outbreak as a result of challenges faced in the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None", "None", "None"], "type": "table"}}, {"content": "139", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "procurement of vaccines despite the availability of funds. The Ministry"], [null, "faced challenges as only 500,000 doses were delivered out of the"], [null, "procured 700,000 doses from the prior year and these came 4 months"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None"], "type": "table"}}, {"content": [["", "procurement of vaccines despite the availability of funds. The Ministry"], [null, "faced challenges as only 500,000 doses were delivered out of the"], [null, "procured 700,000 doses from the prior year and these came 4 months"], [null, "after expected delivery. Further, none of the procured 2,311,000 doses"], [null, "procured in May 2020 were delivered within the contract period despite"], [null, "the emergency situation and by the time of audit, the contract had not"], [null, "fully performed with 611,000 doses outstanding."], [null, "\uf0b7 Shortcomings were noted in the management of the Ministry Public"], [null, "Investment Plan (PIP) Projects in regard to compliance with the"], [null, "Development Committee Guidelines 2016 and the budget execution"], [null, "circular 2020/2021. I noted incomplete approvals for Projects, non-"], [null, "adherence of Projects with appraisal Guidelines, ongoing projects after"], [null, "expiry of project duration and irregular and excessive spending on"], [null, "recurrent Items"], [null, "\uf0b7 Domestic arrears decreased by 14% from UGX.12.96Bn in the prior year"], [null, "to UGX.11.13Bn in the year under review. Further, a paltry UGX.2.42Bn"], [null, "budget provision was provided for settlement of domestic arrears in the"], [null, "current year budget."], [null, "\uf0b7 All documents pertaining to Contingency fund activities and transfers to"], [null, "agricultural institutions during the year worth UGX 11.95Bn were"], [null, "submitted to the IGG for investigations and I was unable to confirm"], [null, "whether the amount involved was applied to the intended purpose."], [null, "\uf0b7 Management did not undertake monthly wage and pension performance"], [null, "analysis to reconcile the payroll generated through the IPPS with the"], [null, "payment information from the IFMS as required resulting into delays in"], [null, "granting clearance to recruit, inefficient wage and pension payroll"], [null, "management, accumulated arrears and non-absorption of pension and"], [null, "gratuity budget."], [null, "\uf0b7 Out of 919 approved staffing positions, only 595 had been filled and the"], [null, "rest of the positions (324) were vacant representing 35% staffing gap."], [null, "Among the vacant were key positions such as directors, commissioners,"], [null, "assistant commissioners and principals in core directorates and noticed"], [null, "management\u2019s failure to undertake timely recruitments despite availability"], [null, "of funds."], ["15 Uganda Coffee Development Authority (UCDA). 2020/21 Opinion Unqualified \uf0b7 The entity had prepared the coffee strategy; but there was no approval and certification of the strategic plan by NPA to evidence alignment to the NDP-III at the time of audit. \uf0b7 Out of the budgeted NTR of UGX.27.5Bn, the Authority collected only UGX.20.1Bn, representing a performance of 73% of the target. \uf0b7 There was a shortfall in GoU releases amounting to UGX.5.8Bn representing 3.1% of the budgeted UGX.186.3Bn. Further, the entity remained with unspent balance of UGX.9.391Bn representing an absorption level of 94.8%. \uf0b7 The Authority received off-budget financing worth UGX.443M which was never declared to the PSST and as such no supplementary appropriation was issued as guided by the PSST. \uf0b7 I sampled eight (08) outputs with a total of sixty two (62) activities and expenditure of UGX.150.6Bn and noted that one (01) output with a total of four (04) activities and expenditure worth UGX.2.1Bn was fully quantified; three (03) outputs with a total of fifty four (54) activities and expenditure worth UGX.67.1Bn were insufficiently quantified i.e. out of the fifty four (54) activities, forty nine (49) activities (91%) were quantified while the balance of five (05) activities (9%) were not clearly", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["without logging onto the system. \uf0b7 An analysis of E-Voucher Management Agency (EVMA) system revealed that 168,086 (99%) of the farmers that accessed inputs redeemed the inputs for only one cycle without transitioning to cycles 2 and 3, 2191 (1.3%) transitioned to cycle 2 without transitioning to cycle 3, while 47 (0.03%) transitioned to cycle 3. \uf0b7 In the year 2019/2020 and 2020/2021, 347 farmers ordered inputs during the financial year at amounts that were in excess of the recommended threshold of UGX.1,350,000 worth UGX.186,792,644.", "None"], "type": "table"}}, {"content": "140 \nquantified and four (04) outputs with a total of four (04) activities and expenditure worth UGX.81.3Bn were not quantified at all. Further, assessment of the implementation of the one (01) output that was fully quantified with a total of four (04) activities revealed that it was partially implemented i.e. out of the four (4) activities, the entity fully implemented three (03) activities (75%) while one (1) activity (25%) remained unimplemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Submission of performance reports for three quarters was made after the deadline dates. Furthermore, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Review of the distribution lists (form Bs) attached to the accountabilities for coffee seedlings supplied revealed that deliveries to a tune of UGX.0.213Bn were made either out of season or towards season end thus rendering the survival of the inputs nearly impossible.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Fertilizers worth UGX.2.25Bn distributed to the cooperatives were unacknowledged by the intended coffee farmers. The form F3\u2019s where the actual farmers who received the fertilisers were supposed to have acknowledged had not yet been received and verified by management and neither had the cooperatives returned the empty fertiliser bags and filled in form F4\u2019s.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- 65,445 and 1880 bags of fertilisers for the western and Elgon region respectively had not yet been distributed at the time of inspection in September 2021 contrary to section 7 (a) of the fertiliser distribution guidelines that required application of fertilisers to only be done in the rainy season.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Field inspection of the procured fertilizers and materials to support the establishment of CWDR nurseries revealed several anomalies i.e. bad warehousing storage (stacked high on the floor, instead of pallets), lack of aeration and non-adherence to first in first out (FIFO) policy. Further, the nurseries for CWDR had not been setup and materials were simply kept in stores by the beneficiaries and some had started using the implements such as hoes, pangas, wheel burrows; mother gardens were poorly maintained and no labels of the lines had been added to the mother gardens.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- UCDA had a Covid 19 arrears supplementary budget of UGX.73Bn all of which was warranted and absorbed 100%. Review of utilisation revealed doubtful payments, duplicated arrears on verified list and witting down of invoice amounts without supplier consent which exposes the entity to litigation", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Domestic arrears showed a movement in arrears from UGX.120,383,249,500 in the previous year to UGX.23,036,904,150 by the close of the financial year 2019/20, representing a decrease of 80.8%. Out of this, amount UGX.16,699,179,350 was incurred during the year under review.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- A total of UGX.80,373,239,334 (43.1% of the approved budget) was provided for settlement of domestic arrears, however, arrears worth UGX.125,407,367,170 were paid resulting in settlement of prior year domestic arrears worth UGX.45,034,127,836.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Review of the procurement function revealed several shortcomings such as delays in the procurement process with an average delay period of 2 and a half months, failure to deliver within contractual timelines, un- deducted liquidated damages, inconsistent liquidated damages clauses and deviation from Ministry of Works specifications for vehicle", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "141", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", null, null], ["16", "Uganda Seeds Limited. 2019/20", "\uf0b7 A receivable of UGX.1,147,910,181 (17% of the total assets) could not be supported as there was no evidence to confirm the accuracy, existence and completeness of the reported balance."], [null, "Opinion Qualified", null], ["JUSTICE, LAW AND ORDER SECTOR", null, null], ["1", "Directorate of Government Analytical Laboratory (DGAL).", "\uf0b7 Out the total receipts for the financial year of UGX.24.684Bn, only UGX.15.630Bn was spent by the entity resulting in an unspent balance of UGX.9.054Bn representing an absorption level of 63.3%."], [null, "2020/21 Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "142", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "their contract obligations."], [null, "\uf0b7 In the financial year 2019/2020, DGAL procured digital forensic tools for"], [null, "use to recover data on mobile phones at an estimated cost of USD.82,000"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None"], "type": "table"}}, {"content": [["", "their contract obligations."], [null, "\uf0b7 In the financial year 2019/2020, DGAL procured digital forensic tools for"], [null, "use to recover data on mobile phones at an estimated cost of USD.82,000"], [null, "(equivalent to UGX.290,232,000). In the period since acquisition, the"], [null, "entity has only used the forensic tools and equipment to process and"], [null, "analyse just one (1) case raising the possibility that the equipment is"], [null, "under-utilised."], [null, "\uf0b7 Nine (9) staff positions for a Commissioner, Government Analysts and"], [null, "drivers in the Directorate were cleared by the Ministry of Public Service"], [null, "for recruitment, and the directorate received funding amounting to"], [null, "UGX.0.032Bn for the purpose. The recruitment process had not been"], [null, "finalised at the year end and the funds were returned to the consolidated"], [null, "fund."], [null, "\uf0b7"], ["2 Justice Law and Order Sector JLOS-SWAP. 2019/20 Opinion Unqualified \uf0b7 I noted that out of the budgeted revenue of UGX. 121,683,362,209 for the financial year 2019/2020 only UGX. 104,870,934,098 (86%) was released, resulting in a shortfall of UGX. 16,812,428,111 (14%) on the overall. The largest shortfall of UGX. 10,304,157,202 (8.4%) was in respect to the Development Partners funding, \uf0b7 A review of the JLOS SWAP disbursement of funds to implementing entities and the respective actual expenditure revealed that only UGX. 81,391,358,207 was spent out of the availed UGX.104,870,934,098, resulting in an unspent balance of UGX.31,080,004,792. The unspent balance excludes the JLOS House Project balance of UGX. 18,592,439,794, which commenced in the subsequent financial year 2020/21. \uf0b7 I reviewed all the 43 activities under the JLOS Secretariat with a budget of UGX.23.561Bn, out of which UGX.18.027Bn was released, resulting in a shortfall of UGX.5.534Bn, which is 23.5% of the budget \uf0b7 I further noted from the analysis of the annual performance report that some critical activities for which funds had been released had not been implemented. \uf0b7 Out of the 43 activities with a total budget of UGX.23.561Bn, I reviewed the extent of quantification of outputs and activities and noted that a total of three (3) activities and releases worth UGX.4.076Bn were not quantified at all to enable assessment of performance. A total of forty (40) activities and releases worth UGX.13.951Bn were fully quantified. That is, all the forty (40) activities (100%) were clearly quantified to enable assessment of performance. \uf0b7 I assessed the implementation of all the Forty (40) JLOS SWAP activities worth UGX.13.951Bn that were fully quantified and noted that Fourteen (14) activities worth UGX.12.507Bn were fully implemented. The entity implemented all the Fourteen (14) activities (100%) within the JLOS SWAP consolidated strategic outputs. Four (4) activities worth UGX.0.665Bn were partially implemented. All the Four (4) activities within the JLOS SWAP consolidated strategic outputs were not achieved 100%. Twenty-two (22) activities worth UGX0.779Bn were not implemented at all. \uf0b7 I observed that UGX.656,905,350 advanced to various beneficiaries by four implementing agencies to execute sector activities during the COVID- 19 lockdown period, i.e. between November 2019 and June 2020, lacked the necessary supporting documents such as payment vouchers, activity reports and receipts at the time of audit (November 2020) and were", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None"], "type": "table"}}, {"content": "143", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["submitted during the month of January 2021, implying that the funds had not been accounted for by 30th June 2020. \uf0b7 I noted from the review of financial statements that management did not disclose the outstanding balances as at 30th June 2019. Consequently, no provision was made to cater for domestic arrears in the financial year 2019/2020 budget. But I noted that UGX.9,145,799 was spent to settle outstanding bills in respect of conference facilities for JLOS and the supply and delivery of law reference books", null, null, null], ["3", "Office of the Director of Public Prosecutions. 2020/21 Opinion Unqualified", null, "\uf0b7 During the years under review, 666,620 cases were brought forward from the previous years, and 99,232 cases were registered during the year, giving a cumulative sum of 765,492 cases recorded. Of these cumulative"], [null, null, null, "cases, only 40,466 (5%) were cleared during the year. \uf0b7 Over the five years only 253,596 cases representing (33%) have been"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None", "None"], "type": "table"}}, {"content": [["submitted during the month of January 2021, implying that the funds had not been accounted for by 30th June 2020. \uf0b7 I noted from the review of financial statements that management did not disclose the outstanding balances as at 30th June 2019. Consequently, no provision was made to cater for domestic arrears in the financial year 2019/2020 budget. But I noted that UGX.9,145,799 was spent to settle outstanding bills in respect of conference facilities for JLOS and the supply and delivery of law reference books", null, null, null], ["3", "Office of the Director of Public Prosecutions. 2020/21 Opinion Unqualified", null, "\uf0b7 During the years under review, 666,620 cases were brought forward from the previous years, and 99,232 cases were registered during the year, giving a cumulative sum of 765,492 cases recorded. Of these cumulative"], [null, null, null, "cases, only 40,466 (5%) were cleared during the year. \uf0b7 Over the five years only 253,596 cases representing (33%) have been"], [null, null, null, "concluded through conviction, acquittal, withdrawal, dismissal and closed files. \uf0b7 ODPP continues to incur substantial annual maintenance costs of"], [null, "", "", "UGX.2,808,000,000 in spite of the low coverage of the system (only 41"], [null, "", "", "stations out of the planned 138) and some system components like the complaint handling and processing component are not fully operational."], [null, "", null, null], ["4 Uganda Human Rights Commission 2020/21 Opinion Unqualified \uf0b7 I noted that the Commission did not have an approved strategic plan that was aligned to NDP III by the time of audit. The draft plan prepared by the entity had not been certified by NPA. \uf0b7 The Commission collected over 100% of its NTR target for the year over and above the target. The Commission absorbed only 86.8% of the funds that were released by government. \uf0b7 The Commission received off-budget financing directly from development partners to a tune of UGX.2.187Bn, which was not declared to Treasury and, therefore, not appropriated to the entity by Parliament. \uf0b7 Management did not quantify 2 outputs with 6 activities and expenditure worth UGX 0.12Bn. \uf0b7 Out of (11) outputs that were fully quantified with 22 activities, 3 activities worth UGX.0.44Bn were fully implemented, 18 activities worth UGX.15.54Bn were partially implemented. 1 output with 1 activity worth UGX.0.17Bn was not implemented at all. \uf0b7 \uf0b7 The Commission neither prepared annual budget monitoring plans nor submitted quarterly budget monitoring reports. The Commission also failed to submit all its quarterly budget performance reports in time. \uf0b7 The UHRC had tribunal case backlog of 1,756 cases at the beginning of the financial year 2020/2021, and 71 additional cases were registered during the year, resulting in a total of 1,827 outstanding cases. Out of the 1,827 cases, only 326 (17.8%) were investigated and disposed of. The", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None", "None"], "type": "table"}}, {"content": "144", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["un-cleared complaints at the tribunal level stood at 1,501 at the year-end, translating into underperformance of 82.2%. \uf0b7 Timeline errors continue to occur due to the limited interface between IPPS and IFMS in payroll processing. A review of the payroll register and IFMS payment file revealed that UGX.5.706 Bn was paid as per payroll register; while IFMS indicates that UGX.6.124Bn was paid, resulting in an overpayment of UGX. 0.417Bn.", null, null], ["5", "Uganda Law Reform Commission. 2020/21", "\uf0b7 I noted that the Commission did not have an approved strategic plan that was aligned to NDP III by the time of audit. The draft plan prepared by the entity had not been certified by NPA. \uf0b7 The Commission collected only 100% of its NTR target for the year which was commendable. The Commission also absorbed only 92.4% of the"], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": [["un-cleared complaints at the tribunal level stood at 1,501 at the year-end, translating into underperformance of 82.2%. \uf0b7 Timeline errors continue to occur due to the limited interface between IPPS and IFMS in payroll processing. A review of the payroll register and IFMS payment file revealed that UGX.5.706 Bn was paid as per payroll register; while IFMS indicates that UGX.6.124Bn was paid, resulting in an overpayment of UGX. 0.417Bn.", null, null], ["5", "Uganda Law Reform Commission. 2020/21", "\uf0b7 I noted that the Commission did not have an approved strategic plan that was aligned to NDP III by the time of audit. The draft plan prepared by the entity had not been certified by NPA. \uf0b7 The Commission collected only 100% of its NTR target for the year which was commendable. The Commission also absorbed only 92.4% of the"], [null, "Opinion Unqualified", null], [null, "", ""], [null, null, "\uf0b7 Out of the 8 outputs assessed with 37 activities and expenditure of"], [null, null, "UGX.7.74Bn, 6 outputs with worth UGX.4.53Bn were fully quantified."], [null, null, "\uf0b7 I assessed the implementation of 6 outputs with 24 activities that were"], [null, null, "fully quantified and noted that 1 output with 3 activities and expenditure"], [null, null, "worth UGX 3.43Bn was fully implemented while 5 outputs with 21"], [null, null, "activities worth UGX.1.1Bn were partially implemented. Out of the 21"], [null, null, "activities, the entity fully implemented 9 activities, 4 activities were"], [null, null, "partially implemented, while 8 activities remained unimplemented."], [null, null, "\uf0b7 The Commission neither prepared annual budget monitoring plans nor"], [null, null, "submitted quarterly budget monitoring reports. The Commission also"], [null, null, "failed to submit all its quarterly budget performance reports in time."], [null, null, "\uf0b7 ULRC did not have any domestic arrears brought forward from the"], [null, null, "previous year; however, the entity recorded payables worth"], [null, null, "UGX.124,626,384 under court awards and compensations in the year"], [null, null, "under audit."], ["6 Judicial Service Commission 2020/21 Opinion Unqualified \uf0b7 I noted that the Commission submitted a draft strategic plan to NPA for approval. \uf0b7 The Commission budgeted for NTR of UGX.4.5bn for the financial year 2020/21, however only UGX. 788,000 was collected representing performance of 0.02% of the target. The Commission absorbed 95.7% of the funds that were released. \uf0b7 Out of the fifteen (15) outputs sampled, ten (10) were fully quantified, while one (1) was insufficiently quantified and two (2) were not quantified at all. \uf0b7 Out of the ten (10) outputs assessed, five (5) were fully implemented while five (5) were partially implemented. \uf0b7 The Commission neither prepared annual budget monitoring plans nor submitted quarterly budget monitoring reports. The Commission also failed to submit all its quarterly budget performance reports in time. \uf0b7 Out of the approved 143 staff positions, ninety-seven (97) positions were filled while forty-seven (47) positions were vacant. \uf0b7 The commission did not remit to URA PAYE of UGX.138,219,093.", null, null], ["7", "Ministry of Justice and Constitutional Affairs. 2020/21", "\uf0b7 At the time of audit, the entity strategic plan had not yet been submitted to NPA; management was awaiting the completion of revising"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": "145", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Opinion", "the Governance and Security Programme. \uf0b7 The entity budgeted to collect NTR of UGX.0.112Bn but collected UGX.0.233Bn representing a performance of 208% of the target."], [null, "Unqualified", null], ["8 The Directorate of Citizenship and Immigration Control. 2020/21 Opinion Unqualified \uf0b7 The DCIC prepared a strategic plan for 2020-2025 that was approved by the National Planning Authority on 22nd November 2021. However, following the issuance of a Certificate of Approval, management had not approved the plan for implementation. \uf0b7 \uf0b7 Out of the total receipts for the financial year of UGX.104.9Bn, only UGX.103.9Bn was spent by the entity resulting in an unspent balance of UGX.1.0Bn representing an absorption level of 99%. \uf0b7 I sampled seventeen (17) outputs with a total of one hundred seventeen (117) activities and expenditure of UGX.101.8Bn for assessment and noted that eleven (11) outputs with expenditure worth UGX.26.95Bn were fully quantified. Five (5) outputs with worth UGX.74.09Bn were insufficiently quantified, and One (1) output with expenditure worth UGX.0.13Bn was not quantified at all \uf0b7 I noted that a sum of UGX.1.02Bn was released to DCIC to settle Domestic Arrears to a supplier under Covid-19 related funding. \uf0b7 An assessment of service delivery revealed that DCIC takes an average of 7.7 days to process a passport and a further 7.3 days from the date of printing to issue the passport to the citizens. I further observed that although the Directorate has several regional offices for processing of passports, 97% of the applications for passports and 92% of the issuances are done at the Central Office in Kampala. \uf0b7 A trend analysis of the Directorate domestic arrears over the past three", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": "146", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["years showed a decreasing trend from UGX.4.19Bn in 2018/2019 to UGX.0.32Bn in 2020/2021. \uf0b7 A review of the approved budget estimates for the year revealed that only UGX.1,015,473,085 (11.4%) was budgeted and released to settle domestic arrears amounting to UGX.8,898,668,915, implying insufficient budgeting for domestic arrears. \uf0b7 The Directorate procured an e-visa and permit management system during the financial year. I observed a number of contract conditions, including final user acceptance testing, completion of the setup of the system workflow, training of end-users, and integration of the system to other government systems in NIRA, CAA, URSB, and URA had not yet to be achieved. \uf0b7 The Directorate procured a consultant for the configuration, installation and maintenance of an Integrated System for archived records and the maintenance of the electronic data management system. I observed delays in contract execution and that the entity did not have a Service Level Agreement to guide the support and maintenance of the system.", null, null], ["9", "The Court of Judicature (The Judiciary).", "\uf0b7 The Judiciary prepared a strategic plan and had it approved by NPA at the time of audit."], [null, "2020/21 Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": [["years showed a decreasing trend from UGX.4.19Bn in 2018/2019 to UGX.0.32Bn in 2020/2021. \uf0b7 A review of the approved budget estimates for the year revealed that only UGX.1,015,473,085 (11.4%) was budgeted and released to settle domestic arrears amounting to UGX.8,898,668,915, implying insufficient budgeting for domestic arrears. \uf0b7 The Directorate procured an e-visa and permit management system during the financial year. I observed a number of contract conditions, including final user acceptance testing, completion of the setup of the system workflow, training of end-users, and integration of the system to other government systems in NIRA, CAA, URSB, and URA had not yet to be achieved. \uf0b7 The Directorate procured a consultant for the configuration, installation and maintenance of an Integrated System for archived records and the maintenance of the electronic data management system. I observed delays in contract execution and that the entity did not have a Service Level Agreement to guide the support and maintenance of the system.", null, null], ["9", "The Court of Judicature (The Judiciary).", "\uf0b7 The Judiciary prepared a strategic plan and had it approved by NPA at the time of audit."], [null, "2020/21 Opinion Unqualified", null], [null, "", ""], [null, null, "\uf0b7 Thirteen (13) outputs with a total of sixty-seven (67) activities were"], [null, null, "quantified, while seven (7) outputs with a total of twenty-seven (27)"], [null, null, "activities were insufficiently quantified, and six (6) outputs with a total of"], [null, null, "forty-five (45) activities were not quantified at all. Further, of the thirteen"], [null, null, "(13) quantified outputs/activities assessed, five (5) outputs with fourteen"], [null, null, "(14) activities were fully implemented; eight (8) outputs with fifty-three"], [null, null, "activities were partially implemented."], [null, null, "\uf0b7 Submission of all performance reports for all the quarters was made after"], [null, null, "the deadline dates."], [null, null, "\uf0b7 I noted the accumulation of case backlog due to delayed"], [null, null, "operationalisation of gazetted courts and a limited number of judicial"], [null, null, "officer\u2019s compared to the workload."], [null, null, "\uf0b7 Judiciary had a COVID 19 arrears supplementary budget of UGX.8.66Bn,"], [null, null, "all of which was warranted and spent representing 100% of the budget"], [null, null, "absorption."], [null, null, "\uf0b7 I noted an increase in receivables from UGX 661,164,656(2019/2020) to"], [null, null, "UGX 3,268,317,882 (2020/2021). This was partly due to UGX."], [null, null, "1,652,842,084 that was advanced to courts to undertake election"], [null, null, "petitions and remained unaccounted for at the end of the financial year"], [null, null, "under audit. Furthermore, the other receivables of UGX.320,947,170"], [null, null, "carried forward from previous years remained outstanding with no"], [null, null, "recoveries made."], [null, null, "\uf0b7 I noted that management accrued new domestic arrears totalling UGX."], [null, null, "4,171,245,048 during the financial year 2020/2021 compared to UGX."], [null, null, "2,641,109,446 new arrears accrued in 2019/2020, registering an"], [null, null, "increment of new arrears of UGX. 1,530,135,602 thus representing a"], [null, null, "58% growth rate."], [null, null, "\uf0b7 Judiciary did not budget for domestic arrears amounting to UGX.3.543Bn,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": "147", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "which remained outstanding in the FY 2019/20."], [null, "\uf0b7 I noted inconsistencies in statistics reported on both pending and cases"], [null, "handled by the Judiciary during the period."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None"], "type": "table"}}, {"content": [["", "which remained outstanding in the FY 2019/20."], [null, "\uf0b7 I noted inconsistencies in statistics reported on both pending and cases"], [null, "handled by the Judiciary during the period."], [null, "\uf0b7 I noted delays in the implementation of The Electronic Court Case"], [null, "Management Information System (ECCMIS); an overall average delay of"], [null, "3 months since the Go-live had been scheduled on 7th June 2021. But, as"], [null, "of 11th October 2021, this has not yet been done. Data migration of the"], [null, "Phase 1 stations from CCAS into the new integrated ECCMIS has not"], [null, "been performed; the project was still at the design and development"], [null, "stage at the time of audit; the Change management training is still"], [null, "ongoing as of 6th October 2021, yet the training had been scheduled for"], [null, "23rd October 2020, some planned activities were not implemented, like"], [null, "the migration of data for phase 1 entities from the court case"], [null, "administration system (CCAS) to ECCMIS."], ["10 The Uganda Prisons Service. 2020/21 Opinion Unqualified \uf0b7 The UPS prepared a strategic plan for the period 2020-2025 and was approved by the National Planning Authority on the 23rd of July 2021. \uf0b7 Out of the total receipts for the financial year of UGX.310.8Bn, only UGX.306.5Bn was spent by the entity resulting in an unspent balance of UGX.4.4Bn representing an absorption level of 98.6%. \uf0b7 I sampled fourteen (14) outputs with a total of eighty seven (87) activities and expenditure of UGX.316.2Bn for assessment and noted that ten (10) outputs with a total of fifty-seven (57) activities and expenditure worth UGX.293.82Bn were fully quantified and four (4) outputs with a total of thirty (30) activities and expenditure worth UGX 22.36Bn were insufficiently quantified \uf0b7 I noted that of the 57 quantified activities worth UGX293.82Bn assessed; 35 activities representing 61% were fully implemented, 20 activities representing 35% were partially implemented, while 2 activities representing 4% were not implemented. \uf0b7 I noted that a sum of UGX. 40,6Bn was released to UPS for the settlement of Domestic Arrears to suppliers under Covid-19 related funding with all funds spent for settlement of arrears. \uf0b7 A trend analysis of the Service\u2019s domestic arrears over the past three years showed a decreasing trend from UGX.65.97Bn in 2018/2019 to UGX.62.345Bn in 2020/2021. \uf0b7 I noted that UPS was only allocated UGX.40.6Bn (67.4%) for settlement of domestic arrears worth UGX.60.2Bn and paid for arrears worth UGX.54.8Bn with the additional funds worth UGX.14.2Bn diverted from planned activities to pay for the arrears \uf0b7 An assessment of service delivery revealed cases of overcrowding in prison cells with the congestion levels increasing from 291.5% in 2017/18 to 321.1% in 2020/2021. This compromises the welfare of the inmates and may result in a number of health risks such as the quick spread of diseases and compromising on sanitation. The existing congestion has proved a challenge for the prisons\u2019 service when implementing Standard Operating Procedures (SOPs) to reduce the spread of COVID-19. It has also posed a challenge in separating different categories of offenders to break the cyclic chain of crime and violence. \uf0b7 I noted that a total of 33 (12.7%) prisons stations are still using the bucket system of sanitation which may turn cells into a breeding centre for diseases, resulting in the violation of the prisoners\u2019 rights \uf0b7 I noted cases of over stay of prisoners on remand with the prisoners\u2019", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None"], "type": "table"}}, {"content": "148", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["length of stay on remand increasing from 10.5 to 18.8 months for capital offenders and from 2.6 months to 3.8 months for petty offenders from 2016/17 to 2020/2021 respectively. For example out of the 32,409 prisoners on remand, a total of 13,933 prisoners had overstayed on remand \uf0b7 I observed challenges of staff accommodation which currently stands at a deficit of 7,217 (65.1%) housing units with staff staying in temporary houses/shelters/not accommodated \uf0b7 The Service also faced challenges of under staffing where out of an approved organisation structure comprising of 49,470 staff, only 12,860 (26%) posts were filled, leaving a balance of 36,610 (74%) posts vacant. This leads to high staff prisoner ratio and causes fatigue among the few staff \uf0b7 I noted that sixty-seven (67) of the prison stations did not have buses to enable safe and secure transportation of prisoners to court which resulted into delayed delivery of prisoners to courts, transportation of high-risk inmates on open trucks, and prisoners and staff walking long distances to attend court. \uf0b7 I noted delays in completion of the Prisoners Management Information System (PMIS) which has delayed the enjoyment of anticipated benefits from the system. \uf0b7 I observed challenges in land management including encroachments, land disputes and encumbrances. Out of 158 pieces of land of different sizes in the different parts of the country, only 52 pieces were surveyed and titled, 17 pieces were surveyed but still not yet titled, while 89 pieces were not yet surveyed. Furthermore, the UPS did not have land surveying equipment", null, null], ["11", "The Law Development Centre.", "\uf0b7 LDC had prepared the Strategic Plan aligned to NDP III and approved by NPA."], [null, "2020/21 Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": "149", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "\uf0b7 The entity submitted all performance reports after the deadline."], [null, null, "\uf0b7 LDC had outstanding commitments brought forward totaling UGX."], [null, null, "2,697,202,827 as at 30th June 2020. During the year under review, UGX."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": [["", null, "\uf0b7 The entity submitted all performance reports after the deadline."], [null, null, "\uf0b7 LDC had outstanding commitments brought forward totaling UGX."], [null, null, "2,697,202,827 as at 30th June 2020. During the year under review, UGX."], [null, null, "1,490,351,141 was paid, and UGX. 786,304,467 was accumulated,"], [null, null, "leaving an outstanding of UGX. 1,993,156,153 as at 30th June 2021."], ["12 The Uganda Registration Services Bureau \u2013 Liquidation. 2020/21 Opinion Unqualified \uf0b7 The entity had a court appropriation of UGX.1.162Bn for the financial year 2020/2021 and an appropriation by court brought forward from the previous year 2019/2020 of UGX.0.640Bn totaling up to UGX.1.802Bn receipts. \uf0b7 Out of the total funds available for expenditure of UGX.1.802Bn, UGX.1.277Bn was spent by the bureau resulting in an unspent balance of UGX.0.525, representing an absorption level of 70.9%. \uf0b7 I reviewed all the outputs and noted that the outputs were all adequately quantified. \uf0b7 Out of the six (6) outputs assessed, one (1) was fully implemented, while five (5) were partially implemented. Five (5) outputs with twenty-four (24) activities worth UGX1.061Bn were partially implemented. \uf0b7 URSB did not prepare performance reports for liquidation. \uf0b7 I observed that the bureau had receivables carried forward from the previous financial years amounting to UGX.6.243Bn that remained outstanding at the end of the financial year under audit.", null, null], ["13", "The Uganda Registration", "\uf0b7 The URSB strategic plan was prepared and approved by NPA."], ["", "Services Bureau - Operations. 2020/21 Opinion", null], [null, "Unqualified", ""], [null, "", ""], [null, null, "\uf0b7 Out of the seven (7) outputs sampled, five (5) were fully quantified, while"], [null, null, "one (1) was insufficiently quantified and one (1) was not quantified at all."], [null, null, "\uf0b7 Out of the five (5) outputs assessed, two (2) were fully implemented"], [null, null, "while three (3) were partially implemented."], [null, null, "\uf0b7 Submission of all the quarterly performance reports was made after the"], [null, null, "deadline date. Also, inconsistencies were noted in the annual"], [null, null, "performance report and the system-generated reports. For example,"], [null, null, "management reported four (4) and two (2) patents to have been granted"], [null, null, "in the financial years of June 2020 and June 2021, respectively. Yet the"], [null, null, "system report analysis showed that no patent had been granted in the"], [null, null, "last two financial years."], [null, null, "\uf0b7 Despite a positive increase in the number of searches on the system,"], [null, null, "there was a significant decline in the performance of industrial designs"], [null, null, "registered, Local Trademarks renewed, Patents granted, and foreign"], [null, null, "trademarks registered"], [null, null, "\uf0b7 I analysed the number of applications received and eventually registered"], [null, null, "for the Utility model, patents and industrial designs and noted a"], [null, null, "significant difference in the number of applications that materialised to"], [null, null, "actual registrations. For instance, three (3) out of nineteen (19) Utility"], [null, null, "model applications were granted, two (2) out of the fifteen (15) Patent"], [null, null, "applications were granted, seventeen (17) out of the seventy-six (76)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": "150", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "were granted."], [null, "\uf0b7 I noted a decline in performance for activities planned under Civil"], [null, "Registration; the number of churches registered declined by 38.8%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None"], "type": "table"}}, {"content": [["", "were granted."], [null, "\uf0b7 I noted a decline in performance for activities planned under Civil"], [null, "Registration; the number of churches registered declined by 38.8%."], [null, "Similarly, the number of Marriage returns FBOs, and Districts registered a"], [null, "decline in the performance of 17.56%."], [null, "\uf0b7 I noted shortcomings in the performance of the National Marriage"], [null, "registration system such as; NMRS could not internally generate reports;"], [null, "few staff are trained, incomplete information on certificates generated"], [null, "through the system, the system does not allow bulky payments, resulting"], [null, "in multiple bank charges to the customer, other systems of the Bureau"], [null, "like on base are not integrated with NMRS."], [null, "\uf0b7 URSB received COVID 19 arrears supplementary budget of"], [null, "UGX.0.0318Bn, all of which was spent representing 100% of the budget"], [null, "absorption."], [null, "\uf0b7 The Bureau had UGX.4.516Bn in domestic arrears, but it budgeted and"], [null, "was warranted UGX.0.032Bn, leaving a balance of UGX.4.484Bn"], [null, "unbudgeted. URSB effected payments totaling UGX.1.216Bnresulting in"], [null, "excess of UGX.1.184Bn above the approved budget. Domestic arrears"], [null, "increased by UGX.3.055Bn (68%) from UGX.1.466Bn to UGX.4.516Bn as"], [null, "at June 2021. The arrears remained unsettled at the close of the year."], [null, "\uf0b7 I reviewed the business registration system and noted the absence of an"], [null, "inbuilt mechanism to track and trace the movement and clearance of"], [null, "queries raised regarding name reservations and applications. The entity"], [null, "still has some processes that use manual backup. There were delays in"], [null, "the development of the Quality Management system ISO 9001(QMS)"], ["14 The Ministry of Internal Affairs. 2020/21 Opinion Unqualified \uf0b7 The Ministry of Internal Affairs prepared a strategic plan for 2020-2025. However, it had not been approved by the National Planning Authority at the time of audit. \uf0b7 Out of the total receipts for the financial year of UGX.51.5Bn, only UGX.50.8Bn was spent by the entity resulting in an unspent balance of UGX.0.7Bn representing an absorption level of 99%. \uf0b7 I sampled forty-one (41) outputs with a total of one hundred and ninety- seven (197) activities and expenditure of UGX.37.7Bn for assessment and noted that fifty-nine (59) activities with expenditure worth UGX.11.30Bn were fully quantified. one hundred thirty-seven (137) activities with worth UGX.26.1Bn were insufficiently quantified, and one (1) activity with expenditure worth UGX.0.24Bn was not quantified at all \uf0b7 An assessment of service delivery revealed that in the financial year 2020/2021, the Ministry extended support to 299 victims of human trafficking, which is only 45% of the total victims of human trafficking as reported by the Uganda Police Force. An assessment of the Monitoring of NGOs revealed that although the Ministry had registered 2,249 NGOs, the Ministry could only carry out offsite inspections of just 145 NGOs or 1% of all registered NGOs. \uf0b7 A trend analysis of the Ministry domestic arrears over the past three years showed an increasing trend from UGX.0.078Bn in 2018/2019 to UGX.1.45Bn in 2020/2021. \uf0b7 The Ministry paid for repair services worth UGX.13,237,877 without being certified by the responsible technical officer to confirm receipt of the services. The Ministry also procured stores worth UGX.88,444,071, which were not recorded in the Ministry\u2019s stores records. \uf0b7 I noted that procurements worth UGX.88,844,071 were not recorded in", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None"], "type": "table"}}, {"content": "151", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["the stores\u2019 ledgers nor witnessed by internal audit, making it difficult to verify the deliveries. \uf0b7 The Ministry of Internal Affairs has an approved structure of 224 positions, out of which 105 are filled, resulting in a shortfall of 119 (representing 47%)., including critical positions such as Commissioner Compliance, Assistant Commissioner Compliance, Senior Internal Auditor, Commissioner and Assistant Commissioner for the Social Integration department were vacant.", null, null], ["15", "Uganda Police Force. 2020/21", "\uf0b7 Uganda Police Force prepared a strategic plan for the period 2020-2025. However, the plan had not yet been approved by the National Planning Authority at the time of audit ."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": "152", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "surveyed nor titled."], ["16 National Identification and Registration Authority (NIRA). 2020/21 Opinion Unqualified \uf0b7 NIRA prepared a strategic plan for the period 2020-2025, which was approved by the National Planning Authority. However, the plan is yet to be approved by the Board of the Authority for implementation. \uf0b7 NIRA budgeted to collect NTR of UGX.15.0Bn during the year. However, by the end of the year, NIRA had collected a total of UGX.3.66Bn. \uf0b7 Out of the total GoU receipts for the financial year of UGX.55.2Bn, only UGX.53.3Bn was spent by the entity resulting in an unspent balance of UGX.1.7Bn representing an absorption level of 97%. As a result, I noted that of the twenty-four (24) fully quantified activities worth UGX.70.6Bn assessed; 10 activities representing 42% were fully implemented, 12 activities representing 50% were partially implemented, while 2 activities representing 8% were not implemented at all. \uf0b7 I assessed the extent of service delivery and noted that only 11% of the planned 1,712,880 citizens were registered during the year, while only 30% of the planned 2,000,000 National IDs were issued. \uf0b7 I assessed the progress on registration of births and deaths and observed that NIRA registered 90% of the planned 960,000 births and only 1.3% of the 960,000 deaths. \uf0b7 A review of the progress of registering citizens indicated that as of December 2021, 29,713,029 applications, or 69% of all Ugandans, had applied to NIRA for registration. Of these, only 25,557,448 or 86% of the applicants had been registered, and only 16,258,521 (63.6%) have been issued with National Identity cards. \uf0b7 Only 16.3 million cards out of the over 19 million national identity cards so far printed have been claimed, leaving over 2.7 million cards unissued or unclaimed. \uf0b7 At the time of audit (December 2021), the Authority had over 4.3 million applications yet to be processed. Of these, 3.2 million applications were still being processed, while 1.1 million applications have been rejected. \uf0b7 NIRA plans to register at least 28,000 aliens annually and issue them with the relevant identification cards. From 2015 to date, the entity has only received 16 applications for alien IDs, and no Alien ID has been issued. \uf0b7 A reviewed the outcome of the initiative to register learners (or school going children within their schools) undertaken in 2017/2018 to determine whether all registered learners had been issued with NINs. I noted that records of over 1.8 million (or 19%) learners\u2019 who registered during that exercise had been rejected and thus not processed for issuance of NINs and Identification Cards. \uf0b7 NIRA failed to procure over 4,500,000 million IDs from the Uganda Security Printing Company as the Joint Venture Agreement required. As a result, the entity has recognised a contingent liability of UGX.33.5Bn.", null, null], ["17", "Amnesty Commission 2020/21", "\uf0b7 The entity budgeted to receive UGX.4.016Bn, out of which UGX.3.868Bn was warranted, resulting in a shortfall of UGX.0.147Bn, which is 3.7% of the budget."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": [["", null, "surveyed nor titled."], ["16 National Identification and Registration Authority (NIRA). 2020/21 Opinion Unqualified \uf0b7 NIRA prepared a strategic plan for the period 2020-2025, which was approved by the National Planning Authority. However, the plan is yet to be approved by the Board of the Authority for implementation. \uf0b7 NIRA budgeted to collect NTR of UGX.15.0Bn during the year. However, by the end of the year, NIRA had collected a total of UGX.3.66Bn. \uf0b7 Out of the total GoU receipts for the financial year of UGX.55.2Bn, only UGX.53.3Bn was spent by the entity resulting in an unspent balance of UGX.1.7Bn representing an absorption level of 97%. As a result, I noted that of the twenty-four (24) fully quantified activities worth UGX.70.6Bn assessed; 10 activities representing 42% were fully implemented, 12 activities representing 50% were partially implemented, while 2 activities representing 8% were not implemented at all. \uf0b7 I assessed the extent of service delivery and noted that only 11% of the planned 1,712,880 citizens were registered during the year, while only 30% of the planned 2,000,000 National IDs were issued. \uf0b7 I assessed the progress on registration of births and deaths and observed that NIRA registered 90% of the planned 960,000 births and only 1.3% of the 960,000 deaths. \uf0b7 A review of the progress of registering citizens indicated that as of December 2021, 29,713,029 applications, or 69% of all Ugandans, had applied to NIRA for registration. Of these, only 25,557,448 or 86% of the applicants had been registered, and only 16,258,521 (63.6%) have been issued with National Identity cards. \uf0b7 Only 16.3 million cards out of the over 19 million national identity cards so far printed have been claimed, leaving over 2.7 million cards unissued or unclaimed. \uf0b7 At the time of audit (December 2021), the Authority had over 4.3 million applications yet to be processed. Of these, 3.2 million applications were still being processed, while 1.1 million applications have been rejected. \uf0b7 NIRA plans to register at least 28,000 aliens annually and issue them with the relevant identification cards. From 2015 to date, the entity has only received 16 applications for alien IDs, and no Alien ID has been issued. \uf0b7 A reviewed the outcome of the initiative to register learners (or school going children within their schools) undertaken in 2017/2018 to determine whether all registered learners had been issued with NINs. I noted that records of over 1.8 million (or 19%) learners\u2019 who registered during that exercise had been rejected and thus not processed for issuance of NINs and Identification Cards. \uf0b7 NIRA failed to procure over 4,500,000 million IDs from the Uganda Security Printing Company as the Joint Venture Agreement required. As a result, the entity has recognised a contingent liability of UGX.33.5Bn.", null, null], ["17", "Amnesty Commission 2020/21", "\uf0b7 The entity budgeted to receive UGX.4.016Bn, out of which UGX.3.868Bn was warranted, resulting in a shortfall of UGX.0.147Bn, which is 3.7% of the budget."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": "153", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["SECURITY SECTOR", null, null], ["1", "NEC AGRO SMSC LTD 2019/2020 Opinion", "\uf0b7 Accounts receivables increased by 229% from UGX.3.080bn in the financial year 2018/19 to UGX.7.062bn in financial year 2019/20. Outstanding debtors represent idle resources which could be used in the implementation of planned activities."], [null, "Unqualified", null], ["2 NEC AGRO SMSC LTD 2020/2021 Opinion Unqualified \uf0b7 Receivables increased by 23.2% from UGX.6,671,059,244 in the F/Y 2019/20 to UGX.8,219,802,915 in the F/Y 2020/21 and a number of debtors had been outstanding since financial year 2018/19 to-date. \uf0b7 NEC AGRO SMC LTD has an operating margin of 8.5% which is below the desirable 15%. This implies that the subsidiary has a lower proportion of revenues covering expenses rather than profits or income. \uf0b7 The Corporation had a current ratio of 11.4 for the year under review which was way above the desirable ratio of 1.5. I further noted that the current ratio for the year increased by 322% from a ratio of 2.7 recorded in the previous year.", null, null], ["3", "(NEC) Farm Katonga Limited. 2019/2020", "\uf0b7 The Corporation had an operating margin of 2.1%, which is below 50% which implies that the Corporation is having a lower proportion of revenues covering expenses rather than profits or income."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": "154", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "", "meet future contingencies or investments in growth."], [null, null, "\uf0b7 The return on assets for the Corporation increased by 0.01% from 0.55%"], [null, null, "recorded in the previous year, the return was still very low. This implies"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": [["", "", "meet future contingencies or investments in growth."], [null, null, "\uf0b7 The return on assets for the Corporation increased by 0.01% from 0.55%"], [null, null, "recorded in the previous year, the return was still very low. This implies"], [null, null, "that the Corporation is not making enough income from the use of its"], [null, null, "assets."], [null, null, "\uf0b7 The Corporation had a current ratio of 389 for the year under review"], [null, null, "which was far above the desirable range of 1.5 \u2013 2.0. It reduced by 59%"], [null, null, "from a ratio of 938 realized in the previous year."], ["4 (NEC) Farm Katonga Limited, 2020/2021 Opinion Unqualified \uf0b7 The Corporation has an operating margin of 1.2%, which is below the 50% compared to 2.1% realized in the previous year 2019/20 representing a reduction of 43% which implies that the Corporation is having a lower proportion of revenues covering expenses rather than profits or income. \uf0b7 The Corporation made profits of UGX.32,789,541 after tax in the year under review up from profits of UGX.30,230,727 realized in the previous year representing a rise in profits of 8.5%. However the Corporation had negative retained earnings of UGX.1,441,914,445 as at the end of the financial year which may affect the entity\u2019s ability to meet future contingencies or investments in growth. \uf0b7 The corporation posted a return on assets of only 0.4% down from 0.56% posted in the previous year, representing a reduction in ROA of 28.6%. This implies that the Corporation is not making enough income from the use of its assets. \uf0b7 The Corporation had a current ratio of 2,123 for the year under review which was far above the desirable range of 1.5 \u2013 2.0. The very high current ratio implies that the Corporation is not efficiently using its current assets or its short-term financing facilities. \uf0b7 A loan advances worth UGX.808,940,140 was extended to NEC AGRO SMC LTD on 10/03/2021 after committing to pay back the short term loan in 4 weeks. It was however observed that at the time of writing this report in December 2021, the loan advance had not been repaid. \uf0b7 It was established that NEC was involved in land disputes with various encroachers at NEC Farm Katonga which may result into loss of land if not promptly handled.", null, null], ["5", "NEC Headquarter 2019/2020 Opinion Unqualified", "\uf0b7 The Corporation had outstanding debtors amounting to UGX.1,796,916,916 some of which have been outstanding for a number of years. Continued reflection of the debtors\u2019 amount in the financial statements when their recovery seems to be remote misleads users of the accounts."], [null, "", null], ["6 NEC Headquarters 2020/2021 Opinion Qualified \uf0b7 I observed that NEC Pharmaceutical investment reduced to UGX.1,118,877,451 from UGX.2,460,326,736 by the end of the financial year 2020/2021 because machinery and furniture valued at UGX.1,341,449,285 was to be disposed of. The Ministry of Works expert put the value of the machinery and furniture to be disposed of at UGX.413,720,000 implying that value for sale was overstated by UGX.927,729,285. \uf0b7 In the FY 2017, NEC was allocated road construction and maintenance", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": "155", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["equipment from Ministry of Works and Transport as one way of enhancing its competitiveness in the market. I however noted that the depreciation charge related to the road construction and maintenance equipment was not disclosed in the statement of profit and loss and other comprehensive income contrary to the existing financial reporting standards. \uf0b7 Debtors worth UGX.757,989,660 were reported among which are sundry debtors and prepayments worth UGX.142,254,800 which have been outstanding for a period of more than one year. \uf0b7 Payable amounting to UGX.10,010,447 have remained outstanding for over ten years. \uf0b7 In 2005, Iran Agro Industries was given a lease for 17 square miles of land at NEC Farm Katonga. The initial 5-year lease elapsed without fulfilment of the lease obligations by Iran Agro Industries and the lease was terminated but the land titles were not repossessed by NEC. \uf0b7 It was observed that there was no Annual General Meeting held in the last five years and the entity\u2019s draft strategic plan had not been reviewed by NPA to align to NDP III for onward approval by the Board of Directors.", null, null], ["7", "NEC Luwero Industries Limited, 2019/2020 Opinion Unqualified", "\uf0b7 The Corporation had outstanding trade debtors amounting to UGX.791,065,997 at the close of the financial year 2019/2020 some of which have been outstanding for over the past three financial years. Uncollected debtors represent an idle resource that would be put to use by the entity to enhance its operations."], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": "156", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "financed by debt. In comparison with the previous year, the debt ratio"], [null, null, "was 6.6% indicating a reduction of 1.3% in the debt over the one year"], [null, null, "period."], ["8 National Enterprise Corporation (NEC) Luwero Industries Limited. 2020/21 Opinion Unqualified \uf0b7 The entity had outstanding trade debtors amounting to UGX.491,697,278 at the close of the financial year 2020/2021, some of which have been outstanding for over the past three financial years. Uncollected debtors represent an idle resource that would be put to use by the entity to enhance its operations. \uf0b7 The Corporation had outstanding trade creditors amounting to UGX.744,085,592 some of which have been outstanding for over three financial years. Failure to settle creditors for such long periods could lead to expensive litigation costs for the entity and impact on the going concern as the creditors may cease doing business with the entity. \uf0b7 The Corporation had negative retained earnings of UGX.15,552,895,876 as at the end of the financial year. This may affect the entity\u2019s ability to meet future contingencies or investments in growth. \uf0b7 The corporation posted a return on assets of only 10% down from 12.5% posted in the previous year, representing a reduction in ROA of 20%. This implies that the Corporation is not making enough income from the use of its assets. \uf0b7 The Corporation had a current ratio of 11.9 for the year under review which was above the desirable ratio of 1.5. A very high current ratio implies that the Corporation is not efficiently using its current assets or its short-term financing facilities. \uf0b7 The Corporation had a debt ratio of 2.1% as at the end of the financial year under review implying that majority of Corporation assets are financed by debt.", null, null], ["9", "NEC UZIMA. 2019/2020 Opinion Unqualified", "\uf0b7 I noted that management procured major factory materials worth UGX.1,645,898,731 without adhering to neither the existing procurement processes nor applying for accreditation of an alternative system specifying existence of unique circumstances that could have prevented adherence to the requirements of PPDA Act."], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": "157", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["10 NATIONAL ENTERPRISE UZIMA LTD, 2020/2021 Opinion Unqualified \uf0b7 Payables increased from UGX.1,042,752,671 in the F/Y 18/19 to UGX.1,744,963,543 in 19/20 and further to UGX.2,052,449,538 in the year under review. The increasing trend of payables could result into an uncontrollable level of payables which greatly affects the credit worthiness of the entity. \uf0b7 The Corporation had negative retained earnings of UGX.88,435,269 as at the end of the financial year. This may affect the entity\u2019s ability to meet future contingencies or investments in growth. \uf0b7 The Corporation had a current ratio of 2.3 for the year under review which is above the desirable ratio of 1.5. The high current ratio implies that the Corporation is not efficiently using its current assets or its short term financing facilities. \uf0b7 The Corporation had a debt ratio of 53.5% as at the end of the financial year under review which is considered undesirable. This implies that the company does not have enough funds to meet its current debt obligations and may find it hard to pay a return on Government investment.", null, null], ["11", "NEC Construction Works and Engineering Limited, 2019/2020", "\uf0b7 NEC Works Ltd had outstanding trade debtors of UGX.10,074,717,689 as at the close of the financial year 2019/2020. Outstanding debtors represent an idle asset that would be put to use by the entity to enhance its operations."], [null, "Opinion Unqualified", null], ["12 National Enterprise Corporation - Construction, Works and Engineering Ltd 2020/21 \uf0b7 NEC Works Ltd had outstanding trade debtors of UGX.2,961,747,233 as at the close of the financial year 2020/2021 some of which have been outstanding for more than one year. I was not availed any recovery plans", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": "158", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Opinion Unqualified nor any initiatives taken by management to recover the debts. \uf0b7 The Corporation had an operating margin of 11%, which is below 15% compared to 9% realized in the previous year 2019/20 representing an increase of 22%. This implies that the Corporation is having a lower proportion of revenues covering expenses rather than profits or income. \uf0b7 The Corporation had a current ratio of 1.4 for the year under review which was below the desirable ratio of 1.5. The low current ratio implies that the Corporation has limited ability to meet short-term obligations without raising external capital. \uf0b7 The Corporation had a debt ratio of 69% as at the end of the financial year under review implying that majority of Corporation assets are financed by debt.", null, null], ["13", "Uganda Air Cargo Corporation 2019/2020", "\uf0b7 The Corporation had outstanding debtors of UGX.8,174,344,548 as at 30th June, 2020. UGX.8,159,631,016 representing 99.8% of the debtors reported has been outstanding for a period of more than 5 years. The uncollected debtors constitute more than 65% of the total current assets."], [null, "Opinion Unqualified", null], ["14 Uganda Air Cargo Corporation, 2020/2021 Opinion Unqualified \uf0b7 MoFPED released UGX.46,048,485,223 through MoDVA for capitalisation of UACC but MoDVA transferred UGX.42,511,285,223 leaving a balance of UGX.3,537,200,000. It was observed that UACC with the approval of the Board of Directors agreed to reallocate UGX.28,647,537,490 to fund new priorities other than those for which the funds were appropriated. \uf0b7 A review of the ten (10) year Strategic Business and Investment Plan 2016 to 2027 revealed that out of the planned seven (7) targets/goals, one (1) had been fully achieved, three (3) were partially achieved while", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": "159", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["three (3) were not achieved at all. \uf0b7 Management created an additional position of \u201cPrincipal Director\u201d to oversee the Directorates of Flight operations and Maintenance which is not in the established structure and is contrary to The Civil Aviation Regulations 2014, section 13. \uf0b7 UACC is a statutory corporation that is supposed to undertake procurements in accordance with PPDA Law and its Regulations. I observed that procurements are normally undertaken as and when the aircrafts breakdown and as such did not follow the formal procurement procedures. \uf0b7 UACC signed a contract on 20th April, 2021 with National Enterprise Corporation (NEC) for construction of the UACC HQ offices for a sum of UGX.1.097Bn and the expected project completion date was 19th October, 2021. I observed that unsecured advances of UGX.1.04Bn (95%) of the contract sum had been paid to NEC by closure of the financial year 30th June 2021. Audit inspection carried out on 18th October, 2021 observed that construction works were behind schedule. \uf0b7 UACC to-date does not have an operating Aircraft to do business since most of them had been grounded or not operational under different circumstances. \uf0b7 The Corporation had negative retained earnings/revenue reserves of UGX.24.03Bn as at the end of the financial year. This may affect the entity\u2019s ability to meet future contingencies or investments in growth.", null, null], ["15", "State House. 2020/21", "\uf0b7 There was a shortfall in NTR collections amounting to UGX.0.573.4bn representing 64%."], [null, "Opinion Unqualified", null], ["16 Office of the President Opinion Unqualified \uf0b7 The entity had prepared a draft strategic plan which was submitted to align the plan to NDP III upon which the certificate of compliance will be issued. \uf0b7 Out of the budgeted revenue of UGX.525,000,000 for the year 2020/21; UGX.423,827,920 was collected representing performance of 80% of the target. \uf0b7 Out of the total warrants for the financial year of UGX.202,499,917,566,", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": "160", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["UGX.201,682,707,928 was spent by the entity resulting in an unspent balance of UGX.817,209,638 representing absorption level of 99.6%. \uf0b7 I assessed the implementation of all the 19 out puts that were fully quantified with a total of 100 activities worth UGX.92.2 bn. and noted the following: \uf0b7 Twelve (12) outputs with a total of seventy eight (78) activities worth UGX.62.1bn were fully implemented. \uf0b7 Four (4) outputs with a total of fifteen (15) activities worth UGX.16.0bn were partially implemented. \uf0b7 Three (3) outputs with a total of seven (7) activities worth UGX.14.7bn were not implemented at all. \uf0b7 \uf0b7 Out of the planned 27 strategic targets/goals, 23 targets had been fully achieved while 4 were not achieved at all. \uf0b7 Out of the budgeted revenue of UGX.0.52bn for the year 2019/20; only UGX.0.20bn was collected representing performance of only 3.8% of the target. \uf0b7 Out of the total receipts for the financial year of UGX.2.17bn, UGX.2.11bn was spent by the entity resulting in an unspent balance of UGX.5.633bn representing an absorption level of 97.4%. \uf0b7 I assessed a sampled of 19 outputs with a total of 175 activities and actual expenditure of UGX.94Bn which were fully quantified by management. I observed that; 11 outputs with a total of 69 activities worth UGX.77.2Bn were fully implemented. 2 outputs with a total of 21 activities worth UGX.18.5Bn were partially implemented. \uf0b7 I examined supplementary funding received by the Office for COVID 19 interventions and observed anomalies which included under absorption of the funds, failure to quantify activities implemented, inappropriate procurement methods and funds not accounted for. Specifically for management of quarantine centres, I observed that items were procured at varying prices and they were not taken on charge. \uf0b7 Arrears totalling to UGX 30,549,780,185 remained unsettled at close of the year. Further, UGX.28,431,892,310 was provided for settlement of domestic arrears yet domestic arrears brought forward from the prior year were UGX.58,981,672,495. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, failure to use motor vehicle logbooks, lack of motor vehicle annual inspections, lack of adequate vehicles for allocation to RDCs, gaps in drivers\u2019 competences and failure to implement board of survey recommendations for disposal of motor vehicles.", null, null], ["17", "Ministry of Defence and Veteran Affairs. 2020/21", "\uf0b7 Out of the budgeted revenue of UGX.1.735Bn for the year 2020/21; UGX.1.018Bn was collected representing performance of 59% of the target. \uf0b7 Out of the total warrants for the financial year of UGX.5.316Tn, UGX.5.315Tn was spent by the entity resulting in an unspent balance of"], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": [["UGX.201,682,707,928 was spent by the entity resulting in an unspent balance of UGX.817,209,638 representing absorption level of 99.6%. \uf0b7 I assessed the implementation of all the 19 out puts that were fully quantified with a total of 100 activities worth UGX.92.2 bn. and noted the following: \uf0b7 Twelve (12) outputs with a total of seventy eight (78) activities worth UGX.62.1bn were fully implemented. \uf0b7 Four (4) outputs with a total of fifteen (15) activities worth UGX.16.0bn were partially implemented. \uf0b7 Three (3) outputs with a total of seven (7) activities worth UGX.14.7bn were not implemented at all. \uf0b7 \uf0b7 Out of the planned 27 strategic targets/goals, 23 targets had been fully achieved while 4 were not achieved at all. \uf0b7 Out of the budgeted revenue of UGX.0.52bn for the year 2019/20; only UGX.0.20bn was collected representing performance of only 3.8% of the target. \uf0b7 Out of the total receipts for the financial year of UGX.2.17bn, UGX.2.11bn was spent by the entity resulting in an unspent balance of UGX.5.633bn representing an absorption level of 97.4%. \uf0b7 I assessed a sampled of 19 outputs with a total of 175 activities and actual expenditure of UGX.94Bn which were fully quantified by management. I observed that; 11 outputs with a total of 69 activities worth UGX.77.2Bn were fully implemented. 2 outputs with a total of 21 activities worth UGX.18.5Bn were partially implemented. \uf0b7 I examined supplementary funding received by the Office for COVID 19 interventions and observed anomalies which included under absorption of the funds, failure to quantify activities implemented, inappropriate procurement methods and funds not accounted for. Specifically for management of quarantine centres, I observed that items were procured at varying prices and they were not taken on charge. \uf0b7 Arrears totalling to UGX 30,549,780,185 remained unsettled at close of the year. Further, UGX.28,431,892,310 was provided for settlement of domestic arrears yet domestic arrears brought forward from the prior year were UGX.58,981,672,495. \uf0b7 Shortcomings were observed in the Ministry\u2019s fleet management which included incomplete recording of motor vehicles in the assets register, failure to use motor vehicle logbooks, lack of motor vehicle annual inspections, lack of adequate vehicles for allocation to RDCs, gaps in drivers\u2019 competences and failure to implement board of survey recommendations for disposal of motor vehicles.", null, null], ["17", "Ministry of Defence and Veteran Affairs. 2020/21", "\uf0b7 Out of the budgeted revenue of UGX.1.735Bn for the year 2020/21; UGX.1.018Bn was collected representing performance of 59% of the target. \uf0b7 Out of the total warrants for the financial year of UGX.5.316Tn, UGX.5.315Tn was spent by the entity resulting in an unspent balance of"], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["procurement leading to higher purchase and maintenance costs. \uf0b7 UCDA undertook new recruitments in the year which have increased staffing levels to only 147 (66%) positions leaving 77 (34%) positions vacant. Among the vacant posts are key positions i.e. Board Secretary/Director of Corporate Services, three (3) Regional managers, Accountants (2), one (1) procurement manager, thirty eight (38) regional coffee extension officers and three (3) Regional Coffee Technical officers among others. \uf0b7 I noted irregular extension of contracts for staff at managerial level without explicit board approval contrary to section 5.3(c) of the UCDA Human Resource manual (2018) and staffs in acting capacities longer than the stipulated time periods in the Human Resource Manual i.e. not more than two terms of six (6) months.", "None", "None"], "type": "table"}}, {"content": "161 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- A budgetary allocation on Court awards and compensations of UGX.279.12M was received during the year against the outstanding claim of UGX.3.537BN resulting into a shortfall of 99.92%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Domestic arrears over the past three years have shown a declining trend with arrears reducing by UGX.284.868Bn from 2019 to 2021.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I observed that trade creditors totalling to UGX.364.821Bn remained unsettled at close of the year with arrears totalling to UGX.194.297Bn relating to previous financial year(s).", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that UGX.19.711Bn paid to settle domestic arrears was diverted from the current budget.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- I observed that Batuma Ivan Mbabazi was paid UGX.1.085Bn out of UGX.3.056Bn in respect of compensation for Kibanja land situated in Kihumuro village without proof of ownership. I noted the compensation value of crops worth UGX.1.885Bn paid did not provide details of crops planted and the land coverage.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I observed that a number of illegal activities were being carried out on UPDF 36 Sq Miles land in Kaweweta to include: Illegal acquisition and fencing of military land by veterans; Illegal leasehold registration; Land encroachment; Charcoal burning; Cattle grazing and construction of dams.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that UGX.47BN out of the contract sum of UGX.104.77BN had been paid in relation to the construction of UPDF National Referral Hospital at Lower Mbuya. I observed during my inspections that the no single structure was complete, agreed time frame had elapsed and the site looked abandoned.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted during my inspection that Kaweweta Recruit Training School construction project site had been abandoned and observed the following: Abandoned water supply project; pending works on phase 2 and phase 3 projects; un finished works on road opening of the security road; pending works on tarmacking of 3kms internal road network; Abandoned dormitory blocks for female trainees and aqua-privy toilets; abandoned construction of 2 range grounds and lack of adequate accommodation.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted an urgent need to repair the white house building at URDCC which was found to have a leaking roof in the mess and accommodation rooms.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I observed that the UPDF Legal Training Centre which was started in 2014 funded by Netherlands Government had stalled and looked abandoned.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I observed that out of the required 5.6km concrete perimeter wall fence for land forces headquarter Bombo, only 525 meters had been covered leaving 4.6kms outstanding to complete the perimeter wall.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that Land forces operation centre Bombo had been abandoned since September 2021 and the project had stalled at 75%. The pending works on the project included painting, electrical and water connections and finishing works on the toilets.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I inspected the General Military Hospital- Bombo (GMHB) and observed the following: a need for a centralised system of resource allocation at the hospital; Inadequate medical supplies; Underutilization of hospital equipment; Crowded hospital premises; Old hospital equipment and Parked staff bus.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- I observed that the Marine Pier at Ntokolo Landing site Magamaga was", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n162", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "affected with water levels on Lake Victoria dropping back to normal"], [null, null, "hence making it difficult for the marine boats to fully utilise the docking"], [null, null, "area due to shallow waters. I noted that only half of the docking area"], [null, null, "was utilised contrary to the original plan."], [null, null, "\uf0b7 I inspected Magamaga cantonment and observed the following issues:"], [null, null, "lack of sufficient storage space, land encroachments\u2019, inadequate water"], [null, null, "supply, poor road network, insufficient lighting system at the store"], [null, null, "premises, accommodation challenges, need to expand Health centre II to"], [null, null, "Health centre III and inadequate toilets at the store premises."], [null, null, "\uf0b7 I observed inadequate Fuel supply for Air Force training as Air Force is"], [null, null, "not allocated fuel for operations. but the same fuel allocation for training"], [null, null, "is used for other operations and yet the trainers have specific"], [null, null, "performance contracts."], [null, null, "\uf0b7 I noted that while there are reserve tanks in Nakasongola and Jinja that"], [null, null, "were constructed in past regimes, these have never been utilised"], [null, null, "subjecting management to buying Jet fuel from dealers at the open"], [null, null, "market pump prices and exorbitant prices."], [null, null, "\uf0b7 I inspected Special Forces Command (SFC) and observed creation of 206"], [null, null, "brigade SFC without sufficient funding. I noted lack of office furniture,"], [null, null, "storage space and CCTV cameras."], ["PUBLIC SECTOR MANAGEMENT SECTOR", null, null], ["1.", "The New Vision printing and Publishing company Limited 2020/21", "\uf0b7 Because the company\u2019s market capitalisation of UGX 23,715 million was significantly lower than the carrying amount of the company\u2019s net assets of UGX 65,039 million as at 30thJune 2021. In accordance with IAS 36"], [null, null, "Impairment of Assets, this impairment indicator triggered impairment"], [null, "Opinion", "testing of the non-current assets of the company. The recoverable cost of UGX 57,866 estimated to be the fair value of the company. \uf0b7 NVPPCL incurred costs relating to a one-off discretionary retirement"], [null, "Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "163", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "the following;"], [null, null, "\uf0b7 Absence of a defined information security management system"], [null, null, "\uf0b7 Absence of a cybersecurity incident response team"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "affected with water levels on Lake Victoria dropping back to normal"], "type": "table"}}, {"content": [["", null, "the following;"], [null, null, "\uf0b7 Absence of a defined information security management system"], [null, null, "\uf0b7 Absence of a cybersecurity incident response team"], [null, null, "\uf0b7 Inadequate security awareness"], [null, null, "\uf0b7 Vulnerability assessments not performed"], [null, null, "\uf0b7 Absence of data classification"], [null, null, "\uf0b7 Inadequate ICT vendor management"], ["2\\. Markets and Agricultural Trade Improvement Project (MATIP) II 2020/21 Opinion Unqualified \uf0b7 There was a shortfall in releases from GOU sources of UGX.0.23Bn and donors of UGX.19.763Bn. Furthermore, the project failed to absorb UGX.0.271Bn. \uf0b7 I reviewed 4 out-puts with a total of 16 activities worth UGX.57.7Bn representing 100% of the total expenditure and noted that two (2) outputs with six (6) activities worth UGX.38.6Bn were fully quantified. I further observed two (2) out-puts with ten (10) activities worth UGX.19.1Bn were insufficiently quantified. All the two (2) outputs that were fully quantified were partially implemented. \uf0b7 I observed that there was delayed completion of works on some of the markets and value addition facilities. Two (2) markets were completed by June 2021 however they had not been commissioned and operationalized by September 2021 thus affecting service delivery. \uf0b7 I observed that except for Entebbe market all the other markets lacked a revenue management information system to facilitate revenue management. This was also the case for the seven (7) MATIP 1 markets. I further observed that the allocation guidelines favor leaseholders who pay very little in terms of ground rent to the Municipalities. This affects revenue mobilization and impairs self-reliance and sustainability of these markets. \uf0b7 The beneficiary Municipalities have failed to put in place a market maintenance fund which would facilitate routine maintenance of the completed structures. This was also the case for the MATIP 1 markets. In addition, all the markets redeveloped under MATIP 1 and 2 are not insured against risks such as; fire outbreaks, electrical failures and unforeseen disasters.", null, null], ["3.", "Ministry of Public Service 2020/21", "\uf0b7 The Ministry\u2019s five (5) year strategic plan was certified by NPA, confirming that it is aligned to the NDP III. \uf0b7 The Ministry collected only 57.7% of its NTR target for the year and had a shortfall in government funding of UGX.9.7Bn, which is 32.4% of the"], [null, "Opinion Unqualified", null], [null, "", ""], [null, null, "\uf0b7 The Ministry had off-budget financing of UGX.0.529Bn, which was never"], [null, null, "declared to the PSST for re-voting."], [null, null, "\uf0b7 Out of the thirty-five (35) outputs assessed, eight (8) were fully"], [null, null, "quantified, while five (5) were insufficiently quantified to facilitate"], [null, null, "performance measurement. The balance of two (2) outputs were not"], [null, null, "included in the Ministerial Policy Statement submitted to Parliament."], [null, null, "\uf0b7 Out of the eight (8) outputs that were fully quantified, seven (7) outputs"], [null, null, "were partially implemented, while one (1) output was not implemented at"], [null, null, "all as a result of the disruptions caused by restrictions imposed due to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "affected with water levels on Lake Victoria dropping back to normal"], "type": "table"}}, {"content": "164", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Covid-19."], [null, "\uf0b7 The Ministry delayed submitting all its quarterly performance reports to"], [null, "MoFPED, and similarly, I did not find evidence to confirm that monitoring"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "affected with water levels on Lake Victoria dropping back to normal"], "type": "table"}}, {"content": [["", "Covid-19."], [null, "\uf0b7 The Ministry delayed submitting all its quarterly performance reports to"], [null, "MoFPED, and similarly, I did not find evidence to confirm that monitoring"], [null, "plans and reports were prepared."], [null, "\uf0b7 I observed that a number of government entities had not been filling"], [null, "positions of persons who had been granted leave without pay, which"], [null, "resulted in manpower gaps in these entities affecting their efficiency in"], [null, "delivering services to the citizens."], [null, "\uf0b7 The Ministry failed to utilise up to UGX.6.5Bn of the total salary budget of"], [null, "UGX.17.9Bn provided by MoFPED over the past four (4) years."], [null, "\uf0b7 The Ministry had outstanding domestic arrears of UGX 0.86Bn by the end"], [null, "of the financial year."], [null, "\uf0b7 The Ministry had not put in place adequate guidance regarding the"], [null, "number of boards on which a civil servant is allowed to serve at any one"], [null, "time. This resulted in some civil servants serving on more than three (3)"], [null, "boards, which affects the time they allocate to their substantive jobs."], [null, "\uf0b7 I noted some challenges in the management of recruitments into the"], [null, "service, such as; irregular employment of staff by Accounting Officers and"], [null, "the absence of a policy for the recruitment and selection of temporary"], [null, "staff."], [null, "\uf0b7 I noted irregularities in the management of leave without pay for civil"], [null, "servants, which included; absence of a complete register of all civil"], [null, "servants who were away on leave without pay and irregular grant of"], [null, "leave without pay."], [null, "\uf0b7 I noted irregularities in overseas training for civil servants, such as the"], [null, "absence of a register of all civil servants who were away on training and"], [null, "some Officers who went abroad for training programmes offered by the"], [null, "different local universities in Uganda."], ["3\\. Local Government Finance Commission 2020/21 Opinion Unqualified \uf0b7 I noted that the Commission did not have an approved strategic plan that was aligned to NDP III by the time of audit. The draft plan prepared by the entity had not been certified by NPA. \uf0b7 The Commission collected only 0.03% of its NTR target for the year and had a shortfall in government funding of 0.04Bn which is 0.75% of the budget. The Commission absorbed all the funds that were released. \uf0b7 Out of the five (5) out-puts assessed, one (1) output with 0.115 Bn was fully quantified, while four (4) outputs with 4.01Bn were insufficiently quantified. The one (1) output that was fully quantified was partially implemented. \uf0b7 The Commission neither prepared annual budget monitoring plans nor submitted quarterly budget monitoring reports. The Commission also failed to submit all its quarterly budget performance reports in time. \uf0b7 The Commission failed to coordinate the automation of revenue management systems. There are currently four (4) revenue management systems used by various Local Governments which are implemented in a disjointed and uncoordinated manner. This has resulted in duplication of activities associated with running these systems thus affecting service delivery. \uf0b7 The Commission received UGX.182,000,000 as budget support to undertake physical decentralization and service delivery. However only UGX.31,241,000 was absorbed by the Commission which significantly", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "affected with water levels on Lake Victoria dropping back to normal"], "type": "table"}}, {"content": "165", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["affected service delivery. \uf0b7 I noted that by 30th June 2021 the Commission had accumulated domestic arrears of UGX.101,473,991.", null, null], ["4.", "City Wide Inclusive Sanitation (CWIS) 2020/21", "\uf0b7 I observed that the program work plans and budgets were not sent to parliament for formal approval through the KCCA Ministerial Policy Statements \uf0b7 The project budgeted to receive donor financing of USD 1.2M for the year under review; however, only USD 1M was received during the year. Also,"], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "affected with water levels on Lake Victoria dropping back to normal"], "type": "table"}}, {"content": [["affected service delivery. \uf0b7 I noted that by 30th June 2021 the Commission had accumulated domestic arrears of UGX.101,473,991.", null, null], ["4.", "City Wide Inclusive Sanitation (CWIS) 2020/21", "\uf0b7 I observed that the program work plans and budgets were not sent to parliament for formal approval through the KCCA Ministerial Policy Statements \uf0b7 The project budgeted to receive donor financing of USD 1.2M for the year under review; however, only USD 1M was received during the year. Also,"], [null, "Opinion Unqualified", null], [null, "", ""], [null, null, "\uf0b7 The project under absorbed funds totaling USD 1,329,522, which is 62%"], [null, null, "of the funds that were available to the project for implementation of"], [null, null, "activities"], [null, null, "\uf0b7 Out of the sixty-seven (67) activities assessed, forty-seven activities"], [null, null, "worth USD 609,563 were fully quantified, while twenty (20) activities"], [null, null, "worth USD 199,314 were insufficiently quantified. Out of the forty-seven"], [null, null, "(47) activities that were quantified, twenty (20) 43% activities worth USD"], [null, null, "502,564 were fully implemented, seventeen (17) 36% activities worth"], [null, null, "USD 99,664 were partially implemented, while ten (10) 21% activities"], [null, null, "worth USD 7,335 were never implemented at all."], [null, null, "\uf0b7 The project accumulated arrears amounting to USD 583,742 during the"], [null, null, "year under review."], [null, null, "\uf0b7 The project's progress towards achieving project targets or outcomes was"], [null, null, "found unsatisfactory in some areas. The performance in some cases was"], [null, null, "below 50%, while in other areas, no activities had been implemented."], [null, null, "This affects service delivery."], [null, null, "\uf0b7 The project irregularly recruited providers that KCCA or NEMA had not"], [null, null, "licensed."], ["5 Development Response to Displacement Impacts Project 2020/21 Opinion Unqualified \uf0b7 The Project budgeted to receive UGX.233Bn out of which UGX.185Bn was received representing 79% of the budget leaving a balance of UGX.48.1Bn as unreleased. All the funds that were released were absorbed. \uf0b7 All the four (4) outputs with a total of thirteen (13) activities worth UGX.185Bn were fully quantified to enable assessment of performance. Out of this two (2) out puts with six (6) activities worth UGX.9.86Bn were fully implemented while the balance of two (2) out puts with seven (&) activities worth UGX.175Bn were partially implemented. \uf0b7 I noted that the project did not utilise grant funds totalling to UGX UGX.9.6Bn. \uf0b7 The project had not achieved its thre e(3) year targets in four (4) areas with performance in some cases being as low as 0% in some areas.", null, null], ["6", "National Planning Authority 2020/21", "\uf0b7 The Authority prepared a new five (5) year strategic plan which was certified as aligned to NDP III."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "affected with water levels on Lake Victoria dropping back to normal"], "type": "table"}}, {"content": "166", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "appropriated to the entity by Parliament. These funds were received"], [null, null, "directly from development partners for undertaking activities not"], [null, null, "budgeted for."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "affected with water levels on Lake Victoria dropping back to normal"], "type": "table"}}, {"content": [["", null, "appropriated to the entity by Parliament. These funds were received"], [null, null, "directly from development partners for undertaking activities not"], [null, null, "budgeted for."], [null, null, "\uf0b7 I noted that out of the 12 out-puts sampled for review, 6 (50%) were"], [null, null, "fully quantified, 5 (41%) were insufficiently quantified and 1 (9%) was"], [null, null, "not quantified at all making it impossible to measure performance. Out of"], [null, null, "the 6 out puts that were fully quantified, none was fully implemented, 4"], [null, null, "(66%) were partially implemented while 2 (34%) were not implemented."], [null, null, "\uf0b7 All the quarterly budget performance reports were submitted late by the"], [null, null, "Authority."], [null, null, "\uf0b7 I noted cases of delays in approval of MDA and LG strategic plans. In"], [null, null, "addition to this seventy three (73) entities had not submitted their"], [null, null, "strategic plans for review and certification by the Authority."], [null, null, "\uf0b7 The Authority had not undertaken capacity building of planners at both"], [null, null, "local and national level which affected the capacity of the planners to"], [null, null, "implement, monitor and report on the performance of the budgets in"], [null, null, "their respective entities."], [null, null, "\uf0b7 I observed shortcomings in government\u2019s readiness to implement the"], [null, null, "new programme approach to planning and budgeting which included;"], [null, null, "non-alignment of the accounting and oversight processes to the new"], [null, null, "programme planning framework, non-alignment to the statistical and data"], [null, null, "collection systems to the new programme planning framework and non-"], [null, null, "functional programme working groups among others."], [null, null, "\uf0b7 I also noted that the Authority had not realigned the development"], [null, null, "planning regulations from the sector approach to planning and budgeting"], [null, null, "to the new programme approach of planning and budgeting."], ["7 Public Service Commission 2020/21 Opinion Unqualified \uf0b7 Although the Commission had come up with a strategic plan aligned to NDP III, this plan had not been approved and certified by NPA as required by the planning regulations. \uf0b7 The Commission did collect NTR for the year despite having an NTR budget of UGX.2.7Bn. The Commission received 99% of its budget from Treasury and absorbed all the funds. \uf0b7 Out of the thirteen out-puts assessed, two (2) outputs worth 0.88Bn were fully quantified, six (6) worth 6.72Bn were partially quantified while five (5) outputs worth 1.87Bn were not quantified at all. The two (2) out-puts that were quantified were all partially implemented. \uf0b7 All the quarterly performance reports were submitted late by the Commission and there were no budget monitoring reports prepared by the Accounting Officer. \uf0b7 The Commission does not participate in the recruitment of foreign service officers in Uganda\u2019s missions and embassies abroad. \uf0b7 The Commission had outstanding domestic arrears amounting to UGX.48.768,099. \uf0b7 The Commission did not deduct PAYE from gratuity payments amounting to UGX.1Bn for its Commission members.", null, null], ["8", "Office of The Prime Minister 2020/21", "\uf0b7 I noted that OPM strategic plan had not been approved by NPA as aligned to NDP III."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "affected with water levels on Lake Victoria dropping back to normal"], "type": "table"}}, {"content": "167", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "government releases. OPM had unspent balances of UGX.2.5Bn, which"], [null, "were returned to the consolidated fund."], [null, "\uf0b7 OPM received off-budget financing amounting to UGX.53.452Bn, which"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "affected with water levels on Lake Victoria dropping back to normal"], "type": "table"}}, {"content": [["", "government releases. OPM had unspent balances of UGX.2.5Bn, which"], [null, "were returned to the consolidated fund."], [null, "\uf0b7 OPM received off-budget financing amounting to UGX.53.452Bn, which"], [null, "Parliament never appropriated."], [null, "\uf0b7 I noted that out of the thirty-two (32) outputs sampled for review,"], [null, "twenty-nine (29) (91%) were fully quantified, one (1) (3%) was partially"], [null, "quantified, and 2 (6%) were not quantified at all which made it"], [null, "impossible to measure performance. Out of the twenty-nine (29) outputs"], [null, "that were fully quantified, four (4) outputs (14%) were fully"], [null, "implemented, while twenty-five (25) outputs (86%) were partially"], [null, "implemented."], [null, "\uf0b7 OPM did not prepare and submit annual budget monitoring plans and"], [null, "reports while submission of all the quarterly performance reports were"], [null, "delayed."], [null, "\uf0b7 I observed service delivery challenges such as delayed completion of"], [null, "works, failure to fund micro-projects and non-functional District Disaster"], [null, "Management Committees."], [null, "\uf0b7 I noted that OPM received UGX.0.25Bn as part of the COVID-19 relief"], [null, "interventions budget. These funds were all absorbed and used for the"], [null, "intended purpose."], [null, "\uf0b7 I noted delayed resettlement of encroachers in the Apaa game reserve"], [null, "land."], [null, "\uf0b7 OPM did not have a complete database of all entitled beneficiaries and"], [null, "those paid since 2008 under the Akasiimo gratuity scheme."], ["9 Northern Uganda Social Action Fund (NUSAF 3) 2020/21 Opinion Unqualified \uf0b7 This was the last year of implementation of the NUSAF 3 Project. An independent impact evaluation undertaken by Makerere University Business School highlighted achievements by the project, which included; increased income for beneficiary households, improved resilience and vulnerability to shocks, improved household welfare and progress out of poverty, improved savings and investments, increased production and income earnings and increased household food security and consumption for a number of beneficiaries. \uf0b7 uring FY2020/2021, the project budgeted to receive UGX.38.7Bn, which was all received. Similarly, the project absorbed all this money representing 100% performance. \uf0b7 All the three (3) outputs with nine (9) activities worth UGX.38.8Bn sampled for verification were fully quantified. Out of these, two (2) outputs with five (5) activities worth UGX.26.72Bn were fully implemented while one (1) output with four (4) activities worth UGX.12.08Bn was partially implemented. \uf0b7 The project advanced funds for the construction of coffee shops in Arua, Gulu, Lira, Mbale and Tororo. At the time of audit, works were not complete in Lira, Arua and Gulu. The coffee shop in Mbale was not fully operational. \uf0b7 During my inspection, I noted that the beneficiary communities and districts were having sustainability challenges in maintaining project investments three (3) months after the closure of the project. These included poor maintenance of roads, low savings by farmers, among others. \uf0b7 Ownership of two (2) project vehicles had not reverted to government three (3) months after the closure of the project.", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "affected with water levels on Lake Victoria dropping back to normal"], "type": "table"}}, {"content": "168", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["10", "Project for The Restoration of Livelihoods in the Northern Region (PRELNOR)", "\uf0b7 The project had a shortfall of UGX.26Bn, which is 52% and UGX.3.27Bn, which is 67% of the budget in external and government funding, respectively. The project absorbed UGX.25.65Bn, which is 88% of all the funds that were released."], [null, "2020/21 Opinion Unqualified", null], ["11 Ministry of Local Government 2020/21 Opinion Unqualified \uf0b7 The Ministry\u2019s strategic plan (2020/2021 to 2025/2026) had not been certified by NPA to confirm that it was well aligned to NDP III at the time of the audit. \uf0b7 There was a shortfall in NTR collection of up to 89.9% of the target, while government receipts were less than anticipated by UGX.3.64Bn. The Ministry had unspent balances of UGX.3.94Bn by year-end. \uf0b7 I noted that out of the thirty-nine (39) outputs sampled for review, fifteen (15) (38%) were fully quantified, twenty (20) (51%) were insufficiently quantified, and four (4) (10%) were not quantified at all. Out of the fifteen (15) outputs that were fully quantified, one (1) output was fully implemented, while fourteen (14) outputs were partially implemented. \uf0b7 All the quarterly performance reports were submitted after the deadline for submission. \uf0b7 2,127 motorcycles and 77,831 bicycles worth UGX.18.9Bn and UGX.24.6Bn respectively had not yet been delivered by the time of audit in November 2021, although they were due for delivery in September 2021. \uf0b7 The Ministry delayed disbursing funds for budget support to Local Governments. UGX.22.1Bn to various Local Governments was disbursed in the last two weeks of June 2021. \uf0b7 The Ministry delayed disbursing start-up costs of UGX.6.79Bn to 125 Local Governments. Most of the funds were transferred the last two weeks of June and, in some cases, as late as 29th June 2021. \uf0b7 The Ministry received UGX.2.86Bn for settlement of domestic arrears as part of the COVID 19 interventions, which was all absorbed and used to settle domestic arrears. \uf0b7 The Ministry had outstanding domestic arrears of UGX.33Bn as at June 2021.", null, null], ["12", "Kampala Capital City Authority (KCCA).", "\uf0b7 I noted that the Authority\u2019s strategic plan had not been certified by NPA by the time of audit, contrary to the Planning Regulations."], [null, "2020/21 Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "affected with water levels on Lake Victoria dropping back to normal"], "type": "table"}}, {"content": "169", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "UGX.18.97Bn, which Parliament never appropriated."], [null, null, "\uf0b7 I noted that out of the thirty-nine (39) outputs sampled for review, two"], [null, null, "(2) outputs (5%) were fully quantified, two (2) outputs (5%) were"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "affected with water levels on Lake Victoria dropping back to normal"], "type": "table"}}, {"content": [["", null, "UGX.18.97Bn, which Parliament never appropriated."], [null, null, "\uf0b7 I noted that out of the thirty-nine (39) outputs sampled for review, two"], [null, null, "(2) outputs (5%) were fully quantified, two (2) outputs (5%) were"], [null, null, "partially quantified, and thirty-five (35) outputs (90%) were not"], [null, null, "quantified at all which made it impossible to measure performance. The"], [null, null, "two (2) outputs that were fully quantified were all fully implemented."], [null, null, "\uf0b7 All performance reports were submitted after the deadline."], [null, null, "\uf0b7 I noted that the Authority had not developed regulations to guide the"], [null, null, "collection of outdoor advertising fees, which hindered the collection of"], [null, null, "NTR. I further noted that the Authority did not undertake regular updates"], [null, null, "of the valuation rolls."], [null, null, "\uf0b7 The Authority has an unserviceable long-term liability of"], [null, null, "UGX.42,570,448,999 in addition to accumulated domestic arrears of"], [null, null, "UGX.62,477,592,377 as at 30th June 2021."], [null, null, "\uf0b7 The Authority did not remit statutory deductions to URA and NSSF"], [null, null, "amounting to UGX.1.86Bn."], [null, null, "\uf0b7 The Authority incurred avoidable expenditure of UGX.7.8Bn as interest"], [null, null, "due to delayed site handover for civil works constructions."], [null, null, "\uf0b7 noted that the Authority had not adopted the Computerized Government"], [null, null, "Financial Management Information Systems (GFMIS) for management of"], [null, null, "its inventories as required by the Treasury Instructions."], ["13 Kampala Institutional and Infrastructure Development Project (KIIDP). 2020/21 Opinion Unqualified \uf0b7 The Project budgeted to receive UGX.8.7Bn from GOU out of which UGX.1.9Bn was released representing 21.8% of the budget leaving a balance of UGX.6.8Bn as unreleased. Similarly, the project budgeted to receive UGX.139.7Bn from World Bank however only UGX.125.2Bn (90%) was availed. \uf0b7 UGX.49.9Bn remained un-utilized at the end of the financial year. \uf0b7 Out of the four (4) outputs reviewed, only one (1) output (25%) was fully quantified. Three (3) outputs were not quantified at all. I observed that management did not prepare performance reports that show the status of implementation of planned outputs. \uf0b7 I noted that there was slow progress of works, delayed relocation of utilities and delayed land aquistion which resulted in delayed service delivery. \uf0b7 I also noted that UGX.1,323,171,260 that was garnished had not yet been refunded by Government through KCCA. \uf0b7 I noted that ownership of one hundred forty-seven (147) pieces of land on which project roads and drainages had been constructed had not yet been transferred to KCCA.", null, null], ["1.", "PUBLIC ADMINISTRATION SECTOR", "\uf0b7 \uf0b7 Out of the planned 10 strategic targets/goals, 4 targets were fully achieved, 5 targets were partially achieved and 1 was not achieved at all. \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.544Bn representing 1.66% performance. \uf0b7 I sampled 4 outputs with a total of 8 activities and actual expenditure of UGX.5.376Bn and observed that 3 outputs with a total of 7 activities and expenditure worth UGX.5.31Bn were fully quantified while 1 output with 1 activity and expenditure worth UGX 0.06Bn was not quantified. I further"], [null, "Uganda Embassy in Abu Dhabi. 2019/20 Opinion \uf0b7 Out of the planned 10 strategic targets/goals, 4 targets were fully achieved, 5 targets were partially achieved and 1 was not achieved at all. \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.544Bn representing 1.66% performance.", null], [null, "Unqualified \uf0b7 I sampled 4 outputs with a total of 8 activities and actual expenditure of UGX.5.376Bn and observed that 3 outputs with a total of 7 activities and expenditure worth UGX.5.31Bn were fully quantified while 1 output with 1 activity and expenditure worth UGX 0.06Bn was not quantified. I further", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "affected with water levels on Lake Victoria dropping back to normal"], "type": "table"}}, {"content": "170", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["observed that none of the outputs were fully implemented. \uf0b7 The Mission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary to the requirement of paragraph 58 of the Budget Execution Circular for 2019/2020. I also noted that the Mission submitted performance reports for Q1, Q2, Q3 and Q4 after the elapse of the deadline given for submission of the reports. \uf0b7 The Mission had total collections including balance brought forward from previous year of UGX.58,817,501 out of which UGX.37,898,755 had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance UGX. 20,918,746 not remitted. \uf0b7 The Mission paid 73,400.00 AED (equivalent to UGX.73,326,600) in respect of education allowances direct to its officials instead of their respective educational institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders 2010. \uf0b7 The Mission paid medical refunds to its staff amounting to 8,540.9 AED (equivalent to UGX.8,531,460) contrary to Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 The Mission has an approved staff structure of 4 staff positions out of which 3 (75%) were filled leaving 1 (25%) vacant.", null, null], ["2.", "Uganda Embassy in Abuja, 2019/20", "\uf0b7 Out of the planned 9 strategic targets/goals, no target was fully achieved, 4 targets were partially achieved and 5 targets were not achieved at all."], [null, "Opinion Qualified", null], ["3\\. Uganda Embassy in Algeria 2019/20 Opinion Unqualified \uf0b7 All the planned 7 strategic targets/goals in the Mission charter were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.2.078Bn representing 0.5% performance. \uf0b7 Out of the total receipts for the financial year of UGX.4.16Bn, UGX.3.81Bn", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "affected with water levels on Lake Victoria dropping back to normal"], "type": "table"}}, {"content": "171", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["was spent by the entity resulting in an unspent balance of UGX.0.35Bn representing an absorption level of 91.5%. \uf0b7 I sampled 5 outputs with a total of 16 activities and actual expenditure of UGX.3.89Bn and observed that 1 output with a total of 6 activities and expenditure worth UGX.1.14Bn was fully quantified, 2 outputs with a total of 8 activities and expenditure worth UGX.2.47Bn were insufficiently quantified while 2 outputs with 2 activities and expenditure worth UGX.0.28Bn were not quantified at all. \uf0b7 Out of 6 activities planned, only 2 were fully implemented (33%) while 1 activity was partially implemented (17%) and 3 activities were actually not implemented (50%). \uf0b7 Funds to the tune of \u00a3 890 (UGX.3,739,406) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The entity did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 A review of the cumulative performance reports revealed the subsequent quarterly performance reports did not include activities implemented in the previous quarter(s) and therefore, the cumulative activities reported in the fourth quarter performance report does not include all activities implemented in the first, second and third quarters. \uf0b7 The Mission paid Euros.45,314 (equivalent to UGX.190,390,396) in respect of education allowances direct to its officials instead of their respective educational institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders 2010. \uf0b7 The Mission had a fixed assets register detailing all of the Mission\u2019s assets but lacked some of the information such as date of purchase, estimated useful life, maintenance costs and the expected date of disposal making it incomplete. I further observed that a number of the entity\u2019s assets were old and due for boarding off but this had not been done.", null, null], ["4.", "Uganda Embassy in Ankara 2019/20", "\uf0b7 Out of the planned 10 strategic targets/goals in the Mission charter, seven (7) targets had been fully achieved, two (2) were partially achieved, while one (1) was not achieved."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "172", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "", "management of the Embassy procured office equipment, ICT equipment"], [null, null, "and furniture and fittings worth UGX.129,698,987 resulting into a"], [null, null, "diversion of UGX.39,698,987. Furthermore, the additions in the Statement"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["was spent by the entity resulting in an unspent balance of UGX.0.35Bn representing an absorption level of 91.5%. \uf0b7 I sampled 5 outputs with a total of 16 activities and actual expenditure of UGX.3.89Bn and observed that 1 output with a total of 6 activities and expenditure worth UGX.1.14Bn was fully quantified, 2 outputs with a total of 8 activities and expenditure worth UGX.2.47Bn were insufficiently quantified while 2 outputs with 2 activities and expenditure worth UGX.0.28Bn were not quantified at all. \uf0b7 Out of 6 activities planned, only 2 were fully implemented (33%) while 1 activity was partially implemented (17%) and 3 activities were actually not implemented (50%). \uf0b7 Funds to the tune of \u00a3 890 (UGX.3,739,406) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The entity did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 A review of the cumulative performance reports revealed the subsequent quarterly performance reports did not include activities implemented in the previous quarter(s) and therefore, the cumulative activities reported in the fourth quarter performance report does not include all activities implemented in the first, second and third quarters. \uf0b7 The Mission paid Euros.45,314 (equivalent to UGX.190,390,396) in respect of education allowances direct to its officials instead of their respective educational institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders 2010. \uf0b7 The Mission had a fixed assets register detailing all of the Mission\u2019s assets but lacked some of the information such as date of purchase, estimated useful life, maintenance costs and the expected date of disposal making it incomplete. I further observed that a number of the entity\u2019s assets were old and due for boarding off but this had not been done.", "None", "None"], "type": "table"}}, {"content": [["", "", "management of the Embassy procured office equipment, ICT equipment"], [null, null, "and furniture and fittings worth UGX.129,698,987 resulting into a"], [null, null, "diversion of UGX.39,698,987. Furthermore, the additions in the Statement"], [null, null, "of Stores and Other Assets (physical assets) as at the end of the financial"], [null, null, "year 2019/2020 was UGX.129,698,987 but the payment file revealed that"], [null, null, "only office equipment, ICT equipment and furniture and fittings worth"], [null, null, "UGX.85,138,153 were procured implying that this statement is overstated"], [null, null, "by UGX.44,560,834."], [null, null, "\uf0b7 The Embassy made upfront payments for rent of USD.74,850 (equivalent"], [null, null, "to UGX.279,215,200) beyond the financial year but did not disclose the"], [null, null, "prepayments in the Statement of Financial Position for the year."], [null, null, "\uf0b7 The Mission paid USD.35,000 (equivalent to UGX.130,725,000) in respect"], [null, null, "of education allowances direct to its officials instead of their respective"], [null, null, "educational institutions or schools contrary to Section (E - e) Paragraphs"], [null, null, "19 and 20 of the Public Service Standing Orders 2010."], [null, null, "\uf0b7 The Embassy spent USD.53,627 (equivalent to UGX.200,296,400) on"], [null, null, "refunds for medical expenses to its officers contrary to Section M (m-a)"], [null, null, "(14) of the Public Service Standing Orders, 2010."], [null, null, "\uf0b7 The Mission has an approved staff structure of 8 staff positions out of"], [null, null, "which, 5 (63%) were filled leaving 3 (37%) vacant."], ["5", "Uganda Embassy in China, Beijing 2019/20 Opinion Qualified \uf0b7 Out of the planned 8 strategic targets/goals in the Mission charter, three (3) targets had been fully achieved, three (3) were partially achieved, while two (2) was not achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.4.17Bn representing 0.05% performance. \uf0b7 Out of the total receipts for the financial year of UGX.5.031Bn, UGX.4.276Bn was spent by the entity resulting in an unspent balance of UGX.0.755Bn representing an absorption level of 84.99%. \uf0b7 The Embassy received off-budget financing from the Contingency Fund as a relief fund for students locked down in Wuhan to a tune of UGX.227,318,724 which was not appropriated by Parliament. \uf0b7 I sampled 5 outputs with a total of 20 activities and actual expenditure of UGX.4.28Bn and observed that 1 output with a total of 20 activities and expenditure worth UGX.4.23Bn was fully quantified while 2 outputs with a total of 2 activities and expenditure worth UGX.0.05Bn were not quantified. I further noted that for the quantified outputs, 3 outputs with 20 activities worth UGX.4.23Bn were partially implemented, 9 (45%) activities were fully implemented, 2 (10%) activities partially implemented and 9 (45%) activities remained unimplemented \uf0b7 Funds to the tune of UGX.20,000,000 were irregularly diverted from purchase of specialized machinery and equipment for which they were budgeted to purchase of curtains without seeking and obtaining the necessary approvals. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports. \uf0b7 I noted 20 cases of activities that were not reported that were disclosed in quarter 2 and quarter 3 reports but not disclosed the cumulative 4th", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["was spent by the entity resulting in an unspent balance of UGX.0.35Bn representing an absorption level of 91.5%. \uf0b7 I sampled 5 outputs with a total of 16 activities and actual expenditure of UGX.3.89Bn and observed that 1 output with a total of 6 activities and expenditure worth UGX.1.14Bn was fully quantified, 2 outputs with a total of 8 activities and expenditure worth UGX.2.47Bn were insufficiently quantified while 2 outputs with 2 activities and expenditure worth UGX.0.28Bn were not quantified at all. \uf0b7 Out of 6 activities planned, only 2 were fully implemented (33%) while 1 activity was partially implemented (17%) and 3 activities were actually not implemented (50%). \uf0b7 Funds to the tune of \u00a3 890 (UGX.3,739,406) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The entity did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 A review of the cumulative performance reports revealed the subsequent quarterly performance reports did not include activities implemented in the previous quarter(s) and therefore, the cumulative activities reported in the fourth quarter performance report does not include all activities implemented in the first, second and third quarters. \uf0b7 The Mission paid Euros.45,314 (equivalent to UGX.190,390,396) in respect of education allowances direct to its officials instead of their respective educational institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders 2010. \uf0b7 The Mission had a fixed assets register detailing all of the Mission\u2019s assets but lacked some of the information such as date of purchase, estimated useful life, maintenance costs and the expected date of disposal making it incomplete. I further observed that a number of the entity\u2019s assets were old and due for boarding off but this had not been done.", "None", "None"], "type": "table"}}, {"content": "173", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["quarter performance report of the Mission. \uf0b7 The Mission had outstanding commitments to a tune of UGX.7,720,207 from the previous year but no budget was provided for settlement of domestic arrears in the current budget but the arrears were paid. \uf0b7 For procurements, I observed that the Mission had one member for an Evaluation Committee and there was lack involvement of the Contracts Committee in the procurement processes. \uf0b7 I observed that the fixed assets register maintained by the entity was not updated and not maintained in the format prescribed in the Treasury Instructions. \uf0b7 The Embassy spent RMB.154,898 (equivalent to UGX.81,538,197) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Expenditure amounting to RMB.118,327 (equivalent to UGX.62,287,491) was incurred on staff telephone bills out of which RMB.78,885 (equivalent to UGX.41,524,994) representing 2/3 of the amount should have been recovered from staff but the recovery was not effected contrary to Section H (h-e) (12) of the Public service Standing Orders, 2010.", null, null], ["6.", "Uganda Embassy in Berlin 2019/20 Opinion", "\uf0b7 The cashbook closing balance revealed an amount of Eur.8,442.77 (equivalent to UGX.35,283,771) while the bank statement closing balance revealed Eur.53,180.48 (222,250,267) resulting into un-reconciled difference of Eur.44,737.71 (equivalent to UGX.186,966,496)."], [null, "Qualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["was spent by the entity resulting in an unspent balance of UGX.0.35Bn representing an absorption level of 91.5%. \uf0b7 I sampled 5 outputs with a total of 16 activities and actual expenditure of UGX.3.89Bn and observed that 1 output with a total of 6 activities and expenditure worth UGX.1.14Bn was fully quantified, 2 outputs with a total of 8 activities and expenditure worth UGX.2.47Bn were insufficiently quantified while 2 outputs with 2 activities and expenditure worth UGX.0.28Bn were not quantified at all. \uf0b7 Out of 6 activities planned, only 2 were fully implemented (33%) while 1 activity was partially implemented (17%) and 3 activities were actually not implemented (50%). \uf0b7 Funds to the tune of \u00a3 890 (UGX.3,739,406) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The entity did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 A review of the cumulative performance reports revealed the subsequent quarterly performance reports did not include activities implemented in the previous quarter(s) and therefore, the cumulative activities reported in the fourth quarter performance report does not include all activities implemented in the first, second and third quarters. \uf0b7 The Mission paid Euros.45,314 (equivalent to UGX.190,390,396) in respect of education allowances direct to its officials instead of their respective educational institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders 2010. \uf0b7 The Mission had a fixed assets register detailing all of the Mission\u2019s assets but lacked some of the information such as date of purchase, estimated useful life, maintenance costs and the expected date of disposal making it incomplete. I further observed that a number of the entity\u2019s assets were old and due for boarding off but this had not been done.", "None", "None"], "type": "table"}}, {"content": "174", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], [null, null, "Germany was under lock down (March to June, 2020). I could not"], [null, null, "establish the genuineness of the expenditure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["", null, "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], [null, null, "Germany was under lock down (March to June, 2020). I could not"], [null, null, "establish the genuineness of the expenditure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["", null, "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], [null, null, "Germany was under lock down (March to June, 2020). I could not"], [null, null, "establish the genuineness of the expenditure."], [null, null, "\uf0b7 The Embassy has an approved staff structure of 8 positions out of which"], [null, null, "5 (62.5%) were filled leaving 3 (37.5%) vacant."], ["7\\. Uganda Embassy in Brussels 2019/20 Opinion Unqualified \uf0b7 Out of the planned 10 strategic targets/goals in the Mission charter, two (2) targets had been fully achieved while eight (8) were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.445Bn representing 7.9% performance. \uf0b7 I sampled 4 outputs with a total of 11 activities and actual expenditure of UGX.10.359Bn and observed that all the 4 outputs with a total of 11 activities and expenditure worth UGX.10.359Bn were fully quantified. I further observed that 1 output with 1 activity worth UGX.4.993Bn was fully implemented while 3 outputs with 10 activities worth UGX.5.336Bn were partially implemented. \uf0b7 Funds to the tune of USD.1,949.02 (equivalent to UGX.7,990,982) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3 and Q4 but there was no evidence for submission before elapse of the deadline. I noted cases of material inaccuracies and inconsistencies in the annual cumulative performance reports. \uf0b7 The Embassy paid Euro.21,086.69 (equivalent to UGX.88,711,704) in respect of education allowances direct to its officials instead of their respective education institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders, 2010. \uf0b7 \uf0b7 The Embassy spent Embassy spent Euro.16,297.47 (equivalent to UGX.68,563,456) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Euro.15,364.80 (equivalent to UGX.64,639,713) was incurred on the payments for telephone bills out of which Euro.10,243.20 (UGX.43,093,142), equivalent to (2/3) should have been recovered from the respective staff during the period but the recovery was not effected contrary to Section H (h-e) (12) of the Public service Standing Orders, 2010. \uf0b7 The Embassy has an approved staff structure of 8 positions out of which 6 (75%) were filled leaving 2 (25%) vacant.", null, null], ["8.", "Uganda Embassy in Bujumbura 2019/20", "\uf0b7 Out of the planned 9 strategic targets/goals in the Mission charter, three (3) targets had been fully achieved, three (3) were partially achieved while three (3) were not achieved."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "175", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "\uf0b7 I sampled 6 outputs with a total of 23 activities and actual expenditure of"], [null, "UGX.4.140Bn and observed that 4 outputs with a total of 21 activities and"], [null, "expenditure worth UGX.3.440Bn were fully quantified while 2 outputs"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": [["", "\uf0b7 I sampled 6 outputs with a total of 23 activities and actual expenditure of"], [null, "UGX.4.140Bn and observed that 4 outputs with a total of 21 activities and"], [null, "expenditure worth UGX.3.440Bn were fully quantified while 2 outputs"], [null, "with a total of 2 activities and expenditure worth UGX.0.7Bn were"], [null, "insufficiently quantified. I further observed that all 4 outputs with 21"], [null, "activities were partially implemented."], [null, "\uf0b7 The Mission did not prepare and submit annual monitoring plans to"], [null, "MoFPED and NPA and also did not prepare and submit quarterly"], [null, "monitoring reports to the Office of the Prime Minister and MoFPED"], [null, "contrary to Paragraph 58 of the Budget Execution Circular for 2019/20."], [null, "\uf0b7 The entity submitted performance reports for Q1, Q2, Q3 and Q4 but"], [null, "there was no evidence for submission before elapse of the deadline."], [null, "\uf0b7 The Mission had total collections including balance brought forward from"], [null, "previous year of UGX.59,804,444 out of which UGX.17,626,729 had been"], [null, "transferred to the Treasury for onward transfer to the Consolidated Fund"], [null, "leaving a balance UGX.42,177,715 not remitted"], [null, "\uf0b7 The Embassy paid USD.16,000 (equivalent to UGX.59,685,280) in respect"], [null, "of education allowances direct to its officials instead of their respective"], [null, "education institutions or schools contrary to Section (E - e) Paragraphs 19"], [null, "and 20 of the Public Service Standing Orders, 2010."], [null, "\uf0b7 BIF.452,224,651 (equivalent to UGX.863,334,000) was withdrawn from"], [null, "the Mission\u2019s expenditure account as cash imprest but was not"], [null, "adequately accounted for."], [null, "\uf0b7 The Embassy maintains an asset register which is not in the format"], [null, "prescribed in the Treasury Instructions and has a number of assets that"], [null, "are unserviceable and need to be disposed of."], ["9\\. Uganda Embassy in Cairo, 2019/20 Opinion Unqualified \uf0b7 All the seven (7) targets/goals of the Mission Charter were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.999Bn representing 4.45% performance. \uf0b7 Out of the total receipts for the financial year of UGX.5.564Bn, UGX.4.952Bn was spent by the entity resulting in an unspent balance of UGX.0.612Bn representing an absorption level of 89%. \uf0b7 4 outputs with 14 activities and expenditure worth UGX.3.176Bn were not quantified to enable assessment of performance. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3 and Q4 but there was no evidence for submission before elapse of the deadline. \uf0b7 The Mission had total collections including balance brought forward from previous year of UGX.238,031,600 out of which UGX.183,216,635 had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance UGX.54,814,965 not remitted. \uf0b7 UGX.90,391,294 was disclosed as unspent balances for the period 2018/19 but note 17, cash and cash equivalents indicates that the prior year closing balance was UGX.75,022,891. The variance amounting to UGX.15,368,403 was not explained. \uf0b7 EGP.1,015,780.00 (equivalent to UGX.229,058,390) was drawn as imprest", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": "176", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["and spent on activities such as advances, transport and per diems which are not small incidental expenditures contrary to Instruction 17.22 of the Treasury Instructions 2017. \uf0b7 The Embassy paid USD.27,419.00 (equivalent to UGX.101,998,680) in respect of education allowances direct to its officials instead of their respective education institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders, 2010. \uf0b7 The Embassy spent Egyptian pounds.255,613 (equivalent to UGX.57,640,732) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010.", null, null, null], ["10", "Uganda High Commission in Canberra. 2019/20 Opinion Qualified", null, "\uf0b7 The High Commission made upfront payments for rent of AUD.43,096.67 (equivalent to UGX.109,469,851) beyond the financial year but did not disclose the same as prepayments in the Statement of Financial Position"], [null, null, null, "for the year. \uf0b7 The High Commission did not provide strategic performance reports and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "None", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": [["and spent on activities such as advances, transport and per diems which are not small incidental expenditures contrary to Instruction 17.22 of the Treasury Instructions 2017. \uf0b7 The Embassy paid USD.27,419.00 (equivalent to UGX.101,998,680) in respect of education allowances direct to its officials instead of their respective education institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders, 2010. \uf0b7 The Embassy spent Egyptian pounds.255,613 (equivalent to UGX.57,640,732) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010.", null, null, null], ["10", "Uganda High Commission in Canberra. 2019/20 Opinion Qualified", null, "\uf0b7 The High Commission made upfront payments for rent of AUD.43,096.67 (equivalent to UGX.109,469,851) beyond the financial year but did not disclose the same as prepayments in the Statement of Financial Position"], [null, null, null, "for the year. \uf0b7 The High Commission did not provide strategic performance reports and"], [null, null, null, "therefore, I could not undertake an assessment of the achievements of the Mission charter targets/goals."], [null, "", "", "\uf0b7 There was a shortfall in NTR collections amounting to UGX.1.00Bn"], [null, "", "", "representing 0.05% performance."], [null, "", "", "\uf0b7 I sampled 3 outputs with a total of 9 activities and actual expenditure of"], [null, "", "", "UGX.4.84Bn and observed that the activities were not quantified. I was"], [null, "", "", "therefore unable to undertake assessment of the performance of the High"], [null, "", "", "Commission."], [null, "", "", "\uf0b7 The Mission did not prepare and submit annual monitoring plans to"], [null, "", "", "MoFPED and NPA and also did not prepare and submit quarterly"], [null, "", "", "monitoring reports to the Office of the Prime Minister and MoFPED"], [null, "", "", "contrary to Paragraph 58 of the Budget Execution Circular for 2019/20."], [null, "", "", "\uf0b7 The entity submitted performance reports for Q1, Q2 and Q3 after the"], [null, "", "", "deadline given for submission. I noted cases of material inaccuracies and"], [null, "", "", "inconsistencies in the level of performance reported."], [null, "", "", "\uf0b7 Assets to the tune of AUD.25,060 (equivalent to UGX.63,654,906) were"], [null, "", "", "procured during the year which were not disclosed in the summary"], [null, "", "", "statement of stores and other assets (physical assets) at the end of the"], [null, "", "", "year."], [null, "", "", "\uf0b7 The High Commission had total collections including balance brought"], [null, "", "", "forward from previous year of UGX.59,002,072. At the closure of the"], [null, "", "", "period, no funds had been transferred to the Treasury for onward"], [null, "", "", "transfer to the Consolidated Fund thus implying UGX.59,002,072 was not"], [null, "", "", "remitted"], [null, "", "", "\uf0b7 The Embassy paid AUD.77,726 (equivalent to UGX.197,430,593) in"], [null, "", "", "respect of education allowances direct to its officials instead of their"], [null, "", "", "respective education institutions or schools contrary to Section (E - e)"], [null, "", "", "Paragraphs 19 and 20 of the Public Service Standing Orders, 2010."], [null, "", "", "\uf0b7 The Embassy spent AUD.77,726 (equivalent to UGX.197,430,593) on"], [null, "", "", "refunds for medical expenses to its officers contrary to the requirements"], [null, "", "", "of Section M (m-a) (14) of the Public Service Standing Orders, 2010."], [null, "", "", "\uf0b7 AUD.28,722 (equivalent to UGX.72,956,752) out of which AUD.19,148"], [null, "", "", "(equivalent to UGX.48,637,835) representing 2/3 of the amount should"], [null, "", "", "have been recovered from the respective staff was incurred on the"], [null, "", "", "payments for telephone bills during the period. The recovery was not"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "None", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": "177", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, null, "effected."], [null, null, null, "\uf0b7 AUD.44,725.21 (equivalent to UGX.113,605973) was withdrawn from the"], [null, null, null, "High Commission\u2019s local expenditure account as cash imprest but was not"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "None", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": [["", null, null, "effected."], [null, null, null, "\uf0b7 AUD.44,725.21 (equivalent to UGX.113,605973) was withdrawn from the"], [null, null, null, "High Commission\u2019s local expenditure account as cash imprest but was not"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "None", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": [["", null, null, "effected."], [null, null, null, "\uf0b7 AUD.44,725.21 (equivalent to UGX.113,605973) was withdrawn from the"], [null, null, null, "High Commission\u2019s local expenditure account as cash imprest but was not"], [null, null, null, "adequately accounted for."], [null, null, null, "\uf0b7 Out of an approved staff structure of 7 staff positions for the Mission, six"], [null, null, null, "(86%) were filled leaving one (14%) vacant."], ["11\\. Uganda High Commission in Dar es Salaam. 2019/20 Opinion Unqualified \uf0b7 Out of the planned 30 strategic targets/goals in the Mission charter, eight(8) outputs/targets had been fully achieved, twelve (12) were partially achieved, while ten (10) were not achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.3.12Bn representing 0.01% performance. \uf0b7 I sampled 5 outputs with a total of 18 activities and actual expenditure of UGX.5.277Bn and observed that 1 output with 1 activity and expenditure worth UGX.0.173 was fully quantified, 1 output with 4 activities and expenditure worth UGX.0.674Bn was partially quantified at 50% quantification while 3 outputs with 13 activities and expenditure worth UGX.4.43Bn were not quantified. I further observed that 1 output with 1 activity and expenditure worth UGX.0.173Bn was partially implemented. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3 and Q4 but there was no evidence for submission before elapse of the deadline. \uf0b7 Prepayments amounting to TSHS.1,130,500 (equivalent to UGX.1,818,975) were made to various suppliers for services but were not disclosed in the financial statements thereby understating the assets in the Statement of Financial Position and overstating expenditure in the Statement of Financial Performance. \uf0b7 The Embassy owns land in Dodoma on which the proposed Chancery building and official residence are to be constructed but the value of this land was not disclosed in the financial statements contrary to GOU accounting policy \u2018disclosure of land under non-produced assets. \uf0b7 The Embassy paid UGX.74,506,600 in respect of education allowances direct to its officials instead of their respective education institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders, 2010. \uf0b7 The Embassy spent UGX.61,871,014 on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 UGX.15,954,192 out of which UGX.10,636,129 representing 2/3 of the amount should have been recovered from the respective staff was incurred on the payments for telephone bills during the period. The recovery was not effected. \uf0b7 Out of an approved staff structure of 7 staff positions for the Mission, 5 (71%) were filled leaving 2 (29%) vacant.", null, null, null], ["12.", "Uganda High Commission in Doha. 2019/20", null, "\uf0b7 Prepayments amounting to QR.424,000 (equivalent to UGX.431,046,880) were made to various suppliers for services but were not disclosed in the financial statements thereby understating the assets in the Statement of"], [null, null, null, "Financial Position and overstating expenditure in the Statement of"], [null, "Opinion Qualified", null, "Financial Performance."], [null, null, null, "\uf0b7 There was a shortfall in NTR collections amounting to UGX.1.547Bn representing 1.45% performance."], [null, "", "", "\uf0b7 Out of the total receipts for the financial year of UGX.3.293Bn,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "None", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": "178", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "UGX.2.64Bn was spent by the entity resulting in an unspent balance of"], [null, "UGX.0.653Bn representing an absorption level of 80.2%."], [null, "\uf0b7 I sampled 5 outputs with a total of 7 activities and actual expenditure of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": [["", "UGX.2.64Bn was spent by the entity resulting in an unspent balance of"], [null, "UGX.0.653Bn representing an absorption level of 80.2%."], [null, "\uf0b7 I sampled 5 outputs with a total of 7 activities and actual expenditure of"], [null, "UGX.2.64Bn and observed that 2 outputs of the 5 outputs with a total of"], [null, "2 activities and expenditure worth UGX.0.06Bn were not quantified. I"], [null, "further observed that 1 output out of the 3 outputs with 2 activities worth"], [null, "UGX.2.02Bn was fully implemented 2 outputs with 3 activities worth"], [null, "UGX.0.56Bn were partially implemented."], [null, "\uf0b7 The Mission did not prepare and submit annual monitoring plans to"], [null, "MoFPED and NPA and also did not prepare and submit quarterly"], [null, "monitoring reports to the Office of the Prime Minister and MoFPED"], [null, "contrary to Paragraph 58 of the Budget Execution Circular for 2019/20."], [null, "\uf0b7 The Embassy submitted performance reports for Q1, Q2, Q3 and Q4 after"], [null, "the deadline given for submission of the reports."], [null, "\uf0b7 The Embassy spent QR.11,481 (equivalent to UGX.11,671,814) on"], [null, "refunds for medical expenses to its officers contrary to the requirements"], [null, "of Section M (m-a) (14) of the Public Service Standing Orders, 2010."], [null, "\uf0b7 QR.43,652 (equivalent to UGX.44,377,496) out of which (2/3) amounting"], [null, "to QR.29,101 (equivalent to UGX.29,584,659) should have been"], [null, "recovered from the respective staff was incurred on the payments for"], [null, "telephone bills during the period. The recovery was not effected."], [null, "\uf0b7 I noted that all the three (3) sampled procurements were undertaken"], [null, "using direct procurement method but no justification was given and no"], [null, "contract manager was appointed to oversee these procurements."], [null, "\uf0b7 Out of an approved staff structure of 7 staff positions for the Mission, 9"], [null, "(60%) were filled leaving 6 (40%) vacant."], ["13 Uganda High Commission in Geneva. 2019/20 Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.3.045Bn representing 3% performance. \uf0b7 I sampled 3 outputs with a total of 7 activities and actual expenditure of UGX.7.66Bn and observed that all the 3 outputs were fully quantified and were partially implemented. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Embassy submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports. \uf0b7 The Mission had total collections including balance brought forward from previous year of UGX.345,130,819. At the closure of the period, UGX.146,139,671 had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance UGX.198,991,148 not remitted. \uf0b7 UGX.27,296,608 was spent on procurements outside the approved procurement plan for the financial year 2019/2020 while procurements worth UGX.294,979,327 were acquired using the wrong procurement methods. \uf0b7 The fixed assets register maintained by the entity was not updated as it lacks details of exact month of purchase (only the year was mentioned), maintenance cost and estimated useful life of the asset. \uf0b7 The Embassy paid UGX.39,320,000 in respect of education allowances", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": "179", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["direct to its officials instead of their respective education institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders, 2010. \uf0b7 CHF.12,623 (equivalent to UGX.49,602,836) out of which CHF.8,415 (equivalent to UGX.33,068,557) equivalent to 2/3 should have been recovered from the respective staff was incurred on the payments for telephone bills during the period. The recovery was not effected. \uf0b7 Out of an approved staff structure of 7 staff positions for the Mission, six (86%) were filled leaving one (14%) vacant.", null, null], ["14", "Uganda Consulate in Guangzhou, China 2019/20", "\uf0b7 Out of the planned 8 strategic targets/goals in the Mission charter, six (6) outputs/targets had been fully achieved while two (2) were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.2.037Bn representing 2.54% performance."], [null, "Opinion Unqualified", null], ["15\\. Uganda Embassy in South Sudan. 2019/20 \uf0b7 Prepayments amounting to UGX.399,145,310 were made to various suppliers for services but were not disclosed in the financial statements", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": "180", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Opinion Qualified thereby understating the assets in the Statement of Financial Position and overstating expenditure in the Statement of Financial Performance. \uf0b7 Out of the planned 7 strategic targets/goals in the Mission charter, 2 outputs/targets had been fully achieved while 5 were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.2.56Bn representing 17.3% performance. \uf0b7 Out of the total receipts for the financial year of UGX.7.624Bn, UGX.9.11Bn was spent by the entity resulting into an over absorption of UGX.1.48Bn representing an absorption level of 119%. \uf0b7 I sampled 5 outputs with a total of 30 activities and actual expenditure of UGX.7.07Bn and observed that 4 outputs with a total of 18 activities and expenditure worth UGX.6.69Bn were fully quantified while 1 output with a total of 12 activities and expenditure worth UGX.0.39Bn was insufficiently quantified. For the 5 fully quantified outputs, 2 outputs with 2 activities worth UGX.2.55Bn were fully implemented while 3 outputs with 28 activities worth UGX.4.09Bn were partially implemented. \uf0b7 Funds to the tune of USD.17,382.29 (equivalent to UGX.64,841,678) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity submitted performance reports for Q1, Q2 and Q3 after the deadline given for submission. I noted some cases of material inaccuracies and inconsistencies in the level of performance reported. \uf0b7 UGX.328,779,539 reported as cash in transit has been in the books of the Embassy for more than three financial years and the funds have never been credited to the Consolidated Fund. \uf0b7 The Mission had total collections including balance brought forward from previous year of UGX.884,552,695out of which UGX.180,503,771 had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance UGX.704,048,924 not remitted. \uf0b7 The Embassy paid USD.25,000.00 (equivalent to UGX.93,258,250) in respect of education allowances direct to its officials instead of their respective education institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders, 2010. \uf0b7 USD.1,613.00 (equivalent to UGX.6,017,022) out of which USD.1,076.00 (equivalent to UGX.4,013,835) representing 2/3 of the amount should have been recovered from the respective staff was incurred on the payments for telephone bills during the period. The recovery was not effected. \uf0b7 Out of an approved staff structure of 6 staff positions for the Mission, 5 (83%) were filled leaving 1(17%) vacant.", null, null], ["16.", "Uganda Embassy in Khartoum.", "\uf0b7 Out of the planned 10 strategic targets/goals in the Mission charter, 5 outputs/targets had been fully achieved while 3 were partially achieved."], [null, "2019/20", null], [null, "Opinion", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": "181", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Unqualified", "UGX.4.169Bn and observed that 2 outputs with a total of 6 activities and expenditure worth UGX.0.95Bn were fully quantified, 1 output with a total"], [null, null, "of 4 activities and expenditure worth UGX.3.11Bn was insufficiently"], [null, null, "quantified while 1 output with 1 activity and expenditure worth UGX.0.11"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": [["", "Unqualified", "UGX.4.169Bn and observed that 2 outputs with a total of 6 activities and expenditure worth UGX.0.95Bn were fully quantified, 1 output with a total"], [null, null, "of 4 activities and expenditure worth UGX.3.11Bn was insufficiently"], [null, null, "quantified while 1 output with 1 activity and expenditure worth UGX.0.11"], [null, null, "was totally not quantified. I further observed that no output was fully"], [null, null, "implemented while 3 outputs with 10 activities worth UGX.4.09Bn were"], [null, null, "partially implemented."], [null, null, "\uf0b7 Funds to the tune of USD.4,393.04 (equivalent to UGX.15,595,150) were"], [null, null, "irregularly diverted from the activities on which they were budgeted and"], [null, null, "spent on other activities without seeking and obtaining the necessary"], [null, null, "approvals."], [null, null, "\uf0b7 The Mission did not prepare and submit annual monitoring plans to"], [null, null, "MoFPED and NPA and also did not prepare and submit quarterly"], [null, null, "monitoring reports to the Office of the Prime Minister and MoFPED"], [null, null, "contrary to Paragraph 58 of the Budget Execution Circular for 2019/20."], [null, null, "\uf0b7 The entity submitted performance reports for Q1, Q2 and Q3 after the"], [null, null, "deadline given for submission."], [null, null, "\uf0b7 The Embassy paid USD.17,500.00 (equivalent to UGX.64,925,000) in"], [null, null, "respect of education allowances direct to its officials instead of their"], [null, null, "respective education institutions or schools contrary to Section (E - e)"], [null, null, "Paragraphs 19 and 20 of the Public Service Standing Orders, 2010."], [null, null, "\uf0b7 The Embassy spent USD.3,702.42 (equivalent to UGX.13,702,656.42) on"], [null, null, "refunds for medical expenses to its officer\u2019s contrary to the requirements"], [null, null, "of Section M (m-a) (14) of the Public Service Standing Orders, 2010."], [null, null, "\uf0b7 USD.7,979.94 (equivalent to UGX.29,605,577) out of which USD.5,319.96"], [null, null, "(equivalent to UGX.19,737,051) representing 2/3 of the amount should"], [null, null, "have been recovered from the respective staff was incurred on the"], [null, null, "payments for telephone bills during the period. The recovery was not"], [null, null, "affected."], [null, null, "\uf0b7 Out of an approved staff structure of 5 staff positions for the Mission, 4"], [null, null, "(80%) were filled leaving 1 (20%) vacant."], ["17 Uganda Embassy in Kigali. 2019/20 Opinion Unqualified \uf0b7 Out of the planned 10 strategic targets/goals in the Mission charter, 2 outputs/targets had been fully achieved, 2 were partially achieved while 6 were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.3.07Bn representing 2.3% performance. \uf0b7 I sampled 4 outputs with a total of 13 activities and actual expenditure of UGX.3.325Bn and observed that all the 4 outputs were not quantified. Therefore, I was unable to undertake assessment of the performance of the Mission. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The entity submitted performance reports for Q1, Q2 and Q3 after the deadline given for submission. I noted that the cumulative activities reported in the fourth quarter performance report did not include all activities implemented in the first, second and third quarters. \uf0b7 I noted that the assets register maintained was not in the format prescribed in the Treasury Instructions and lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": "182", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["useful life. \uf0b7 Out of an approved staff structure of 5 staff positions for the Mission, two (2) (40%) were filled leaving 3 (60%) vacant.", null, null], ["18", "Uganda Embassy in Kinshasa. 2019/20", "\uf0b7 UGX.241,949,940 was reported as the variance between the approved budget/warrants and the actual expenditure instead of UGX.3,564,587. The source of UGX.241,949,940 could not be established. \uf0b7 The statement of revenue collected in the financial statements in comparison with statement of performance and the NTR estimates for the"], [null, "Opinion Qualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": "183", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "(85.7%) were filled leaving 3 (14.3%) vacant."], ["19 Uganda High Commission in Kuala Lumpur. 2019/20 Opinion Unqualified \uf0b7 Out of the planned 10 (ten) strategic targets/goals in the Mission charter, one (1) target had been fully achieved, three (3) were partially achieved, while six (6) were not achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.2.068Bn representing 1% performance. \uf0b7 I sampled 3 outputs with a total of 13 activities and actual expenditure of UGX.3.57Bn and observed that 2 outputs with a total of 9 activities and expenditure worth UGX.0.87Bn were fully quantified while 1 output with a total of 4 activities and expenditure worth UGX.2.6Bn was insufficiently quantified. Of the fully quantified outputs, 1 output with 5 activities worth UGX.0.21Bn was fully implemented while 1 output with 4 activities worth UGX.0.66Bn was partially implemented. \uf0b7 Funds to the tune of MYR.11,209 (equivalent to UGX.9,763,039) were irregularly diverted from purchase of specialized machinery and equipment for which they were budgeted to purchase of curtains without seeking and obtaining the necessary approvals. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q2 and Q3 after the deadline given for submission of the reports. \uf0b7 The Embassy paid MYR.136,000 (equivalent to UGX.118,456,000) in respect of education allowances direct to its officials instead of their respective education institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders, 2010. \uf0b7 The Mission has an approved staff structure of five (5) staff positions out of which, two (2) (40%) were filled leaving three (3) (60%) vacant. \uf0b7 Management of the Embassy paid salary and FSA advances to staff to the tune of MYR.185,950 (equivalent to UGX.160,995,510) which exceeded three (3) months gross pay and no authority was sought from Secretary to the Treasury. This is contrary to the Public Service Standing Orders, 2010.", null, null], ["20", "Uganda High Commission in London. 2019/20 Opinion Unqualified", "\uf0b7 Out of the planned 9 (nine) strategic targets/goals in the Mission charter, four (4) targets had been fully achieved, three (3) were partially"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": [["", null, "(85.7%) were filled leaving 3 (14.3%) vacant."], ["19 Uganda High Commission in Kuala Lumpur. 2019/20 Opinion Unqualified \uf0b7 Out of the planned 10 (ten) strategic targets/goals in the Mission charter, one (1) target had been fully achieved, three (3) were partially achieved, while six (6) were not achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.2.068Bn representing 1% performance. \uf0b7 I sampled 3 outputs with a total of 13 activities and actual expenditure of UGX.3.57Bn and observed that 2 outputs with a total of 9 activities and expenditure worth UGX.0.87Bn were fully quantified while 1 output with a total of 4 activities and expenditure worth UGX.2.6Bn was insufficiently quantified. Of the fully quantified outputs, 1 output with 5 activities worth UGX.0.21Bn was fully implemented while 1 output with 4 activities worth UGX.0.66Bn was partially implemented. \uf0b7 Funds to the tune of MYR.11,209 (equivalent to UGX.9,763,039) were irregularly diverted from purchase of specialized machinery and equipment for which they were budgeted to purchase of curtains without seeking and obtaining the necessary approvals. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q2 and Q3 after the deadline given for submission of the reports. \uf0b7 The Embassy paid MYR.136,000 (equivalent to UGX.118,456,000) in respect of education allowances direct to its officials instead of their respective education institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders, 2010. \uf0b7 The Mission has an approved staff structure of five (5) staff positions out of which, two (2) (40%) were filled leaving three (3) (60%) vacant. \uf0b7 Management of the Embassy paid salary and FSA advances to staff to the tune of MYR.185,950 (equivalent to UGX.160,995,510) which exceeded three (3) months gross pay and no authority was sought from Secretary to the Treasury. This is contrary to the Public Service Standing Orders, 2010.", null, null], ["20", "Uganda High Commission in London. 2019/20 Opinion Unqualified", "\uf0b7 Out of the planned 9 (nine) strategic targets/goals in the Mission charter, four (4) targets had been fully achieved, three (3) were partially"], [null, null, "achieved, while two (2) were not achieved."], [null, null, "\uf0b7 There was a shortfall in NTR collections amounting to UGX.1.604Bn"], [null, null, "representing 31% performance."], [null, null, "\uf0b7 I sampled 4 outputs with a total of 7 activities and actual expenditure of UGX.7.32Bn and observed that all the 4 outputs with 7 activities and"], [null, null, "expenditure worth UGX.7.32Bn were not quantified to enable assessment"], [null, null, "of performance."], [null, null, "\uf0b7 Funds to the tune of GBP.2,598.56 (equivalent to UGX.11,756,583) were"], [null, null, "irregularly diverted from purchase of specialized machinery and"], [null, null, "equipment for which they were budgeted to purchase of curtains without"], [null, null, "seeking and obtaining the necessary approvals."], [null, null, "\uf0b7 Entities are supposed to report actual performance of the quarter as well"], [null, null, "as the cumulative activities of the previous quarter(s). I observed that"], [null, null, "cumulative performance reports did not include activities implemented in"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": "184", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "the previous quarter(s)."], [null, "\uf0b7 The Mission had total collections including balance brought forward from"], [null, "previous year of UGX.1,606,177,645 out of which UGX.706,072,607 had"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": [["", "the previous quarter(s)."], [null, "\uf0b7 The Mission had total collections including balance brought forward from"], [null, "previous year of UGX.1,606,177,645 out of which UGX.706,072,607 had"], [null, "been transferred to the Treasury for onward transfer to the Consolidated"], [null, "Fund leaving a balance UGX.900,105,038 not remitted."], [null, "\uf0b7 Payables increased from UGX.130,550,604 in the previous year to"], [null, "UGX.161,515,890 in the year under review, an increase of 24%. The"], [null, "arrears remained unsettled at the close of the year."], [null, "\uf0b7 Management has accumulated receivable advances to the tune of"], [null, "UGX.105,435,937 of which UGX.79,896,783 (76%) relates to the prior"], [null, "year and remains unrecovered."], [null, "\uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end"], [null, "of the financial year 2019/2020 revealed that additions during the year"], [null, "relating to non-residential buildings were disclosed as UGX.465,161,335,"], [null, "however, the Embassy procured items amounting to GBP.107,661"], [null, "(equivalent to UGX.494,777,699) implying that items worth"], [null, "UGX.29,616,364 were not disclosed in this statement thus understating"], [null, "the Statement of Stores and Other Assets (physical assets)."], [null, "\uf0b7 The Embassy had a capital expenditure budget of UGX.275,000,000 but"], [null, "items worth UGX.494,777,699 were procured resulting into an over"], [null, "expenditure of UGX.224,777,699."], [null, "\uf0b7 The Embassy paid GBP.28,187.49 (equivalent UGX.129,541,258) in"], [null, "respect of education allowances direct to its officials instead of their"], [null, "respective education institutions or schools contrary to Section (E - e)"], [null, "Paragraphs 19 and 20 of the Public Service Standing Orders, 2010."], [null, "\uf0b7 The Embassy spent GBP.14,300.09 (equivalent to UGX.65,718,929) on"], [null, "refunds for medical expenses to its officers contrary to the requirements"], [null, "of Section M (m-a) (14) of the Public Service Standing Orders, 2010."], [null, "\uf0b7 The Mission has an approved staff structure of eight (8) staff positions"], [null, "out of which, 5 (63%) were filled leaving 3 (37%) vacant."], ["21\\. Uganda Embassy in Mogadishu. 2019/20 Opinion Unqualified \uf0b7 Out of the planned 5 strategic targets/goals in the Mission charter, all the 5 were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.3.14Bn representing 0% performance. \uf0b7 Out of the total receipts of UGX.3.78Bn, UGX.2.87Bn was spent by the entity resulting in an unspent balance of UGX.0.91Bn representing an absorption level of 76%. \uf0b7 I sampled 3 outputs with a total of 6 activities and actual expenditure of UGX.2.87Bn and observed that all the 3 outputs with a total of 6 activities and expenditure worth UGX.2.87Bn were not quantified at all. I was therefore unable to assess the implementation of outputs/activities of the Mission. \uf0b7 Funds to the tune of UGX.16,835,000 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, Q2, Q3 and Q4 after", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "EUR.37,847.45 (equivalent to UGX.158,170,928) during the period when"], "type": "table"}}, {"content": "185", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["the deadline given for submission. \uf0b7 The Mission had total collections including balance brought forward from previous year of UGX.850,244,773 out of which UGX.7,829 had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance UGX.850,236,944 not remitted. \uf0b7 USD.1,020,250 (equivalent to UGX.3,800,767,933) was withdrawn as petty cash during the year out of which USD.340,250.00 (equivalent to UGX.1,267,543,533) was withdrawn in the last quarter of the financial year (March, April, May and June), the period affected by COVID 19 lockdown which appears irregular. \uf0b7 The Embassy paid UGX.83,250,000 in respect of education allowances direct to its officials instead of their respective education institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders, 2010.", null, null], ["22.", "Uganda Consulate in", "\uf0b7 Out of the planned 6 strategic targets/goals in the Mission charter, 2"], ["", "Mombasa. 2019/20", "outputs/targets had been fully achieved while 4 were partially achieved."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["the deadline given for submission. \uf0b7 The Mission had total collections including balance brought forward from previous year of UGX.850,244,773 out of which UGX.7,829 had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance UGX.850,236,944 not remitted. \uf0b7 USD.1,020,250 (equivalent to UGX.3,800,767,933) was withdrawn as petty cash during the year out of which USD.340,250.00 (equivalent to UGX.1,267,543,533) was withdrawn in the last quarter of the financial year (March, April, May and June), the period affected by COVID 19 lockdown which appears irregular. \uf0b7 The Embassy paid UGX.83,250,000 in respect of education allowances direct to its officials instead of their respective education institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders, 2010.", null, null], ["22.", "Uganda Consulate in", "\uf0b7 Out of the planned 6 strategic targets/goals in the Mission charter, 2"], ["", "Mombasa. 2019/20", "outputs/targets had been fully achieved while 4 were partially achieved."], [null, null, "\uf0b7 There was a shortfall in NTR collections amounting to UGX.2.089Bn representing 0.01% performance. \uf0b7 Out of the total receipts for the financial year of UGX.1.996Bn,"], [null, "", "UGX.1.883Bn was spent by the entity resulting in an under expenditure of"], [null, "", "UGX.0.113Bn representing an absorption level of 94.34%."], [null, "", "\uf0b7 UGX.12,562,792 was received as off-budget financing for a symposium"], [null, "", "held in the financial year under review but the funds were not disclosed"], [null, "", "in the financial statements."], [null, "", "\uf0b7 I sampled 3 outputs with a total of 4 activities and actual expenditure of"], [null, "", "UGX.1.883Bn and observed that 1 output with a total of 2 activities and"], [null, "", "expenditure worth UGX.0.73Bn was fully quantified while 2 outputs with a"], [null, "", "total of 2 activities and expenditure worth UGX.1.15Bn were insufficiently"], [null, "", "quantified. The quantified output with all its activities with its activities"], [null, "", "and expenditure worth UGX.0.73Bn was partially implemented."], [null, "", "\uf0b7 Funds to the tune of UGX.5,205,620 were charged wrongly on other"], [null, "", "expenditure item codes without obtaining the necessary approvals."], [null, "", "\uf0b7 The Mission did not prepare and submit annual monitoring plans to"], [null, "", "MoFPED and NPA and also did not prepare and submit quarterly"], [null, "", "monitoring reports to the Office of the Prime Minister and MoFPED"], [null, "", "contrary to Paragraph 58 of the Budget Execution Circular for 2019/20."], [null, "", "\uf0b7 Entities are supposed to report actual performance of the quarter as well"], [null, "", "as the cumulative activities of the previous quarter(s). I observed that"], [null, "", "cumulative performance reports did not include activities implemented in"], [null, "", "the previous quarter(s)."], [null, "", "\uf0b7 The Embassy paid UGX.44,763,960 in respect of education allowances"], [null, "", "direct to its officials instead of their respective education institutions or"], [null, "", "schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public"], [null, "", "Service Standing Orders, 2010."], [null, "", "\uf0b7 A number of the Consulate\u2019s assets were old and due for boarding off but"], [null, "", "were still at the Consulate resulting into loss of value and high"], [null, "", "maintenance costs."], ["23\\. Uganda Embassy in Moscow. 2019/20 \uf0b7 Out of the planned 24 (twenty-four) strategic targets/goals in the Mission charter, thirteen (13) targets had been fully achieved, eight (8) were partially achieved, while three (3) were not achieved.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "186", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.462Bn representing 6.8% performance. \uf0b7 I sampled 4 outputs with a total of 12 activities and actual expenditure of UGX.4.32Bn and observed that 2 outputs with a total of 8 activities and expenditure worth UGX.4Bn were fully quantified while 2 outputs with a total of 4 activities and expenditure worth UGX.0.32Bn were not quantified. The quantified outputs were partially quantified. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, and Q3, after the deadline given for submission \uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end of the financial year 2019/2020 revealed that additions during the year relating to non-residential buildings were disclosed as UGX.149,778,932, however, the Embassy procured items amounting to UGX.333,509,897 implying that items worth UGX.183,730,965 were not disclosed in this statement thus understating the Statement of Stores and Other Assets (physical assets). \uf0b7 The Embassy had an approved budget of UGX.196,000,000 for procurement of furniture and fixtures but a sum of UGX.333,509,897 on this item resulting into an excess expenditure of UGX.137,509,987. \uf0b7 The Embassy procured furniture and fittings for furnishing six residencies and a Chancery worth RUB.6,795,232 (equivalent to UGX.333,509,897) but were not recorded in the Embassy asset register as well as the Board of Survey report, direct procurement method was used without justification, procurements did not undergo any evaluation of bids, contracts committee was not involved during the procurement process and contract managers were not appointed for all the procurements. \uf0b7 The Assets Register maintained by the Embassy was not in the format prescribed in the Treasury Instructions as it lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated useful life. \uf0b7 The Embassy spent RUB.1,052,189.97 and EURO.370.37 (approximately UGX.53,187,249) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Salary advances to the tune of Euro. 4,681.18 (equivalent to UGX.19,537,232) were paid to to staff which exceeded three (3) months gross and though authorised by the Accounting Officer of the Embassy, no authority was sought from Secretary to the Treasury contrary to the Public Service Standing Orders.", null, null], ["24.", "Uganda High Commission in Nairobi.", "\uf0b7 Out of the planned 10 (ten) strategic targets/goals in the Mission charter, 2 (two) were partially achieved while eight (8) were not achieved."], [null, "2019/20", null], [null, "Opinion Unqualified", ""], [null, null, "was spent by the entity resulting in an unspent balance of UGX.1.17Bn"], [null, null, "representing an absorption level of 76.3%."], [null, null, "\uf0b7 I sampled 4 outputs with a total of 7 activities and actual expenditure of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "187", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "UGX.3.77Bn and observed that all the 4 outputs with a total of 7 activities"], [null, "and expenditure worth UGX.3.77Bn were fully quantified but were"], [null, "partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.462Bn representing 6.8% performance. \uf0b7 I sampled 4 outputs with a total of 12 activities and actual expenditure of UGX.4.32Bn and observed that 2 outputs with a total of 8 activities and expenditure worth UGX.4Bn were fully quantified while 2 outputs with a total of 4 activities and expenditure worth UGX.0.32Bn were not quantified. The quantified outputs were partially quantified. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, and Q3, after the deadline given for submission \uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end of the financial year 2019/2020 revealed that additions during the year relating to non-residential buildings were disclosed as UGX.149,778,932, however, the Embassy procured items amounting to UGX.333,509,897 implying that items worth UGX.183,730,965 were not disclosed in this statement thus understating the Statement of Stores and Other Assets (physical assets). \uf0b7 The Embassy had an approved budget of UGX.196,000,000 for procurement of furniture and fixtures but a sum of UGX.333,509,897 on this item resulting into an excess expenditure of UGX.137,509,987. \uf0b7 The Embassy procured furniture and fittings for furnishing six residencies and a Chancery worth RUB.6,795,232 (equivalent to UGX.333,509,897) but were not recorded in the Embassy asset register as well as the Board of Survey report, direct procurement method was used without justification, procurements did not undergo any evaluation of bids, contracts committee was not involved during the procurement process and contract managers were not appointed for all the procurements. \uf0b7 The Assets Register maintained by the Embassy was not in the format prescribed in the Treasury Instructions as it lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated useful life. \uf0b7 The Embassy spent RUB.1,052,189.97 and EURO.370.37 (approximately UGX.53,187,249) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Salary advances to the tune of Euro. 4,681.18 (equivalent to UGX.19,537,232) were paid to to staff which exceeded three (3) months gross and though authorised by the Accounting Officer of the Embassy, no authority was sought from Secretary to the Treasury contrary to the Public Service Standing Orders.", "None"], "type": "table"}}, {"content": [["", "UGX.3.77Bn and observed that all the 4 outputs with a total of 7 activities"], [null, "and expenditure worth UGX.3.77Bn were fully quantified but were"], [null, "partially implemented."], [null, "\uf0b7 The Mission did not prepare and submit annual monitoring plans to"], [null, "MoFPED and NPA and also did not prepare and submit quarterly"], [null, "monitoring reports to the Office of the Prime Minister and MoFPED"], [null, "contrary to Paragraph 58 of the Budget Execution Circular for 2019/20."], [null, "\uf0b7 The Mission submitted performance reports for all quarters after the"], [null, "deadline given for submission. I also observed that cumulative"], [null, "performance reports revealed that the subsequent quarterly performance"], [null, "reports did not include activities implemented in the previous quarter(s)."], [null, "\uf0b7 Accumulated arrears of revenue to the tune of UGX.181,948,023 most of"], [null, "which related to the prior year remained uncollected."], [null, "\uf0b7 The Embassy paid a sum of USD.46,950 (equivalent to UGX.174,513,150)"], [null, "to Toyota Kenya Limited for the acquisition of a Land Cruiser Prado but"], [null, "the procurement was undertaken by the High Commissioner instead of"], [null, "the Accounting Officer which resulted into usurping the powers of the"], [null, "Accounting Officer, over committing the Mission, non-compliance with"], [null, "Government ban on acquisition of motor vehicles, un-planned"], [null, "procurement, use of inappropriate procurement method and failure to"], [null, "involve the Contracts Committee."], [null, "\uf0b7 The Embassy paid KES.3,360,000 (equivalent to UGX.117,633,600) in"], [null, "respect of education allowances direct to its officials instead of their"], [null, "respective education institutions or schools contrary to Section (E - e)"], [null, "Paragraphs 19 and 20 of the Public Service Standing Orders, 2010."], [null, "\uf0b7 The Embassy spent KES.620,485 (equivalent to UGX.21,723,180)on"], [null, "refunds for medical expenses to its officers contrary to the requirements"], [null, "of Section M (m-a) (14) of the Public Service Standing Orders, 2010."], [null, "\uf0b7 The Mission did not have a fixed assets register in the format prescribed"], [null, "in the Treasury Instructions and therefore additions and disposals to the"], [null, "assets could not be verified. I further observed that a number of the"], [null, "entity\u2019s assets were old and due for boarding off exposing the assets to"], [null, "loss of value and high maintenance costs."], [null, "\uf0b7 The Mission has an approved staff structure of seven (7) staff positions"], [null, "out of which 5 (71.4%) were filled leaving 2 (28.5%) vacant."], ["25\\. Uganda Embassy in New Delhi. 2019/20 Opinion Unqualified \uf0b7 Out of the planned 6 (six) strategic targets/goals in the Mission charter, 1 (one) was fully achieved while 2 (two) were partially achieved while three (3) were not achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.2.62Bn representing 0.0015% performance. \uf0b7 Out of the total receipts for the financial year of UGX.4.554Bn, UGX.3.732Bn was spent by the entity resulting in an unspent balance of UGX.0.822Bn representing an absorption level of 81.9%. \uf0b7 I sampled 3 outputs with a total of 6 activities and actual expenditure of UGX.3.732Bn and observed that all the 3 outputs were fully quantified and none was fully implemented. \uf0b7 Funds to the tune of INR.42,262 (equivalent to UGX.2,062,385) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The Mission did not prepare and submit annual monitoring plans to", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.462Bn representing 6.8% performance. \uf0b7 I sampled 4 outputs with a total of 12 activities and actual expenditure of UGX.4.32Bn and observed that 2 outputs with a total of 8 activities and expenditure worth UGX.4Bn were fully quantified while 2 outputs with a total of 4 activities and expenditure worth UGX.0.32Bn were not quantified. The quantified outputs were partially quantified. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, and Q3, after the deadline given for submission \uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end of the financial year 2019/2020 revealed that additions during the year relating to non-residential buildings were disclosed as UGX.149,778,932, however, the Embassy procured items amounting to UGX.333,509,897 implying that items worth UGX.183,730,965 were not disclosed in this statement thus understating the Statement of Stores and Other Assets (physical assets). \uf0b7 The Embassy had an approved budget of UGX.196,000,000 for procurement of furniture and fixtures but a sum of UGX.333,509,897 on this item resulting into an excess expenditure of UGX.137,509,987. \uf0b7 The Embassy procured furniture and fittings for furnishing six residencies and a Chancery worth RUB.6,795,232 (equivalent to UGX.333,509,897) but were not recorded in the Embassy asset register as well as the Board of Survey report, direct procurement method was used without justification, procurements did not undergo any evaluation of bids, contracts committee was not involved during the procurement process and contract managers were not appointed for all the procurements. \uf0b7 The Assets Register maintained by the Embassy was not in the format prescribed in the Treasury Instructions as it lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated useful life. \uf0b7 The Embassy spent RUB.1,052,189.97 and EURO.370.37 (approximately UGX.53,187,249) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Salary advances to the tune of Euro. 4,681.18 (equivalent to UGX.19,537,232) were paid to to staff which exceeded three (3) months gross and though authorised by the Accounting Officer of the Embassy, no authority was sought from Secretary to the Treasury contrary to the Public Service Standing Orders.", "None"], "type": "table"}}, {"content": "188", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["MoFPED and NPA and contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Cumulative performance reports did not include activities implemented in the previous quarter(s). \uf0b7 The Mission had total collections including balance brought forward from previous year of UGX.524,440,586 out of which UGX.160,671,521 had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance UGX.1,284,723,792 not remitted. \uf0b7 INR.38,324.24 (equivalent to UGX.1,839,564) out of which 2/3 of the amount should have been recovered from the respective staff was incurred on the payments for telephone bills during the period. The recovery was not effected. \uf0b7 Salary advances to the tune of USD. 98,406.39 (equivalent to UGX.369,023,963) were paid to staff during the year which exceeded three (3) months gross contrary to the Public Service Standing Orders. \uf0b7 The Embassy spent INR.549,516.00 (equivalent to UGX.26,376,775) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010.", null, null], ["26.", "The Uganda Embassy in New York.", "\uf0b7 The Embassy had a capital expenditure budget of UGX.0 but items worth UGX.665,143,450 resulting into an over expenditure of UGX.665,143,450."], [null, "2019/20 Opinion Qualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.462Bn representing 6.8% performance. \uf0b7 I sampled 4 outputs with a total of 12 activities and actual expenditure of UGX.4.32Bn and observed that 2 outputs with a total of 8 activities and expenditure worth UGX.4Bn were fully quantified while 2 outputs with a total of 4 activities and expenditure worth UGX.0.32Bn were not quantified. The quantified outputs were partially quantified. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, and Q3, after the deadline given for submission \uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end of the financial year 2019/2020 revealed that additions during the year relating to non-residential buildings were disclosed as UGX.149,778,932, however, the Embassy procured items amounting to UGX.333,509,897 implying that items worth UGX.183,730,965 were not disclosed in this statement thus understating the Statement of Stores and Other Assets (physical assets). \uf0b7 The Embassy had an approved budget of UGX.196,000,000 for procurement of furniture and fixtures but a sum of UGX.333,509,897 on this item resulting into an excess expenditure of UGX.137,509,987. \uf0b7 The Embassy procured furniture and fittings for furnishing six residencies and a Chancery worth RUB.6,795,232 (equivalent to UGX.333,509,897) but were not recorded in the Embassy asset register as well as the Board of Survey report, direct procurement method was used without justification, procurements did not undergo any evaluation of bids, contracts committee was not involved during the procurement process and contract managers were not appointed for all the procurements. \uf0b7 The Assets Register maintained by the Embassy was not in the format prescribed in the Treasury Instructions as it lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated useful life. \uf0b7 The Embassy spent RUB.1,052,189.97 and EURO.370.37 (approximately UGX.53,187,249) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Salary advances to the tune of Euro. 4,681.18 (equivalent to UGX.19,537,232) were paid to to staff which exceeded three (3) months gross and though authorised by the Accounting Officer of the Embassy, no authority was sought from Secretary to the Treasury contrary to the Public Service Standing Orders.", "None", "None"], "type": "table"}}, {"content": "189", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, null, "\uf0b7 The Embassy spent UGX.145,667,183 on refunds for medical expenses to"], [null, null, null, "its officers contrary to the requirements of Section M (m-a) (14) of the"], [null, null, null, "Public Service Standing Orders, 2010."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.462Bn representing 6.8% performance. \uf0b7 I sampled 4 outputs with a total of 12 activities and actual expenditure of UGX.4.32Bn and observed that 2 outputs with a total of 8 activities and expenditure worth UGX.4Bn were fully quantified while 2 outputs with a total of 4 activities and expenditure worth UGX.0.32Bn were not quantified. The quantified outputs were partially quantified. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, and Q3, after the deadline given for submission \uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end of the financial year 2019/2020 revealed that additions during the year relating to non-residential buildings were disclosed as UGX.149,778,932, however, the Embassy procured items amounting to UGX.333,509,897 implying that items worth UGX.183,730,965 were not disclosed in this statement thus understating the Statement of Stores and Other Assets (physical assets). \uf0b7 The Embassy had an approved budget of UGX.196,000,000 for procurement of furniture and fixtures but a sum of UGX.333,509,897 on this item resulting into an excess expenditure of UGX.137,509,987. \uf0b7 The Embassy procured furniture and fittings for furnishing six residencies and a Chancery worth RUB.6,795,232 (equivalent to UGX.333,509,897) but were not recorded in the Embassy asset register as well as the Board of Survey report, direct procurement method was used without justification, procurements did not undergo any evaluation of bids, contracts committee was not involved during the procurement process and contract managers were not appointed for all the procurements. \uf0b7 The Assets Register maintained by the Embassy was not in the format prescribed in the Treasury Instructions as it lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated useful life. \uf0b7 The Embassy spent RUB.1,052,189.97 and EURO.370.37 (approximately UGX.53,187,249) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Salary advances to the tune of Euro. 4,681.18 (equivalent to UGX.19,537,232) were paid to to staff which exceeded three (3) months gross and though authorised by the Accounting Officer of the Embassy, no authority was sought from Secretary to the Treasury contrary to the Public Service Standing Orders.", "None", "None", "None"], "type": "table"}}, {"content": [["", null, null, "\uf0b7 The Embassy spent UGX.145,667,183 on refunds for medical expenses to"], [null, null, null, "its officers contrary to the requirements of Section M (m-a) (14) of the"], [null, null, null, "Public Service Standing Orders, 2010."], [null, null, null, "\uf0b7 The Mission prepared an approved procurement plan for the financial"], [null, null, null, "year 2019/2020 but procurement reports and procurement files were not"], [null, null, null, "availed for audit."], [null, null, null, "\uf0b7 The Mission has an approved staff structure of 9 staff positions out of"], [null, null, null, "which 8 (88%) were filled leaving 01 (12%) vacant."], ["27\\. Uganda High Commission in Ottawa. 2019/20 Opinion Unqualified \uf0b7 Out of the planned 8 (eight) strategic targets/goals in the Mission charter, four (4) were fully achieved while 2 (two) were partially achieved while two (2) were not achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.2.077Bn representing 0.62% performance. \uf0b7 I sampled 3 outputs with a total of 8 activities and actual expenditure of UGX.5.63Bn and observed that all the 3 outputs were fully quantified but none was fully implemented. \uf0b7 Funds to the tune of CAD.3,301.3 (equivalent to UGX.9,586,521) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The Mission did not prepare and submit the annual monitoring plans to MoFPED and NPA contrary Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission had total collections including balance brought forward from previous year of UGX.2,585,956,931 out of which UGX.39,588,787 had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance UGX.2,546,368,144 not remitted. \uf0b7 The Mission paid CAD.35,000.00 (equivalent to UGX.101,605,000)in respect of education allowances direct to its officials instead of their respective educational institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders 2010. \uf0b7 The Embassy spent CAD.114,255 (equivalent to UGX.331,693,168) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010.", null, null, null], ["28.", "Uganda Embassy in Paris. 2019/20 Opinion Unqualified", null, "\uf0b7 The Mission made upfront payments for rent of EUR.50,183 (equivalent to UGX.209,723,288) beyond the financial year but did not disclose the"], [null, null, null, "same as prepayments in the Statement of Financial Position for the year. \uf0b7 Funds to the tune of UGX.40,504,892 were irregularly diverted from the"], [null, null, null, "activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals."], [null, "", "", "\uf0b7 There was a shortfall in NTR collections amounting to UGX.2.61Bn"], [null, "", "", "representing 0.4% performance."], [null, "", "", "\uf0b7 Out of the total receipts for the financial year of UGX.9.59Bn, UGX.5.56Bn"], [null, "", "", "was spent by the entity resulting in an unspent balance of UGX.4.03Bn"], [null, "", "", "representing an absorption level of 58%."], [null, "", "", "\uf0b7 I sampled 4 outputs with a total of 19 activities and actual expenditure of"], [null, "", "", "UGX.5.56Bn and observed that 1 output (25%) with a total of 7 activities"], [null, "", "", "and expenditure worth UGX.1.61Bn was insufficiently quantified while 3"], [null, "", "", "outputs (75%) with a total of 12 activities and expenditure worth UGX"], [null, "", "", "3.95Bn were not quantified at all. I was therefore unable to undertake"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.462Bn representing 6.8% performance. \uf0b7 I sampled 4 outputs with a total of 12 activities and actual expenditure of UGX.4.32Bn and observed that 2 outputs with a total of 8 activities and expenditure worth UGX.4Bn were fully quantified while 2 outputs with a total of 4 activities and expenditure worth UGX.0.32Bn were not quantified. The quantified outputs were partially quantified. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, and Q3, after the deadline given for submission \uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end of the financial year 2019/2020 revealed that additions during the year relating to non-residential buildings were disclosed as UGX.149,778,932, however, the Embassy procured items amounting to UGX.333,509,897 implying that items worth UGX.183,730,965 were not disclosed in this statement thus understating the Statement of Stores and Other Assets (physical assets). \uf0b7 The Embassy had an approved budget of UGX.196,000,000 for procurement of furniture and fixtures but a sum of UGX.333,509,897 on this item resulting into an excess expenditure of UGX.137,509,987. \uf0b7 The Embassy procured furniture and fittings for furnishing six residencies and a Chancery worth RUB.6,795,232 (equivalent to UGX.333,509,897) but were not recorded in the Embassy asset register as well as the Board of Survey report, direct procurement method was used without justification, procurements did not undergo any evaluation of bids, contracts committee was not involved during the procurement process and contract managers were not appointed for all the procurements. \uf0b7 The Assets Register maintained by the Embassy was not in the format prescribed in the Treasury Instructions as it lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated useful life. \uf0b7 The Embassy spent RUB.1,052,189.97 and EURO.370.37 (approximately UGX.53,187,249) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Salary advances to the tune of Euro. 4,681.18 (equivalent to UGX.19,537,232) were paid to to staff which exceeded three (3) months gross and though authorised by the Accounting Officer of the Embassy, no authority was sought from Secretary to the Treasury contrary to the Public Service Standing Orders.", "None", "None", "None"], "type": "table"}}, {"content": "190", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "assessment of implementation of outputs by the Mission."], [null, "\uf0b7 The Mission did not prepare and submit annual monitoring plans to"], [null, "MoFPED and NPA and also did not prepare and submit quarterly"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.462Bn representing 6.8% performance. \uf0b7 I sampled 4 outputs with a total of 12 activities and actual expenditure of UGX.4.32Bn and observed that 2 outputs with a total of 8 activities and expenditure worth UGX.4Bn were fully quantified while 2 outputs with a total of 4 activities and expenditure worth UGX.0.32Bn were not quantified. The quantified outputs were partially quantified. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, and Q3, after the deadline given for submission \uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end of the financial year 2019/2020 revealed that additions during the year relating to non-residential buildings were disclosed as UGX.149,778,932, however, the Embassy procured items amounting to UGX.333,509,897 implying that items worth UGX.183,730,965 were not disclosed in this statement thus understating the Statement of Stores and Other Assets (physical assets). \uf0b7 The Embassy had an approved budget of UGX.196,000,000 for procurement of furniture and fixtures but a sum of UGX.333,509,897 on this item resulting into an excess expenditure of UGX.137,509,987. \uf0b7 The Embassy procured furniture and fittings for furnishing six residencies and a Chancery worth RUB.6,795,232 (equivalent to UGX.333,509,897) but were not recorded in the Embassy asset register as well as the Board of Survey report, direct procurement method was used without justification, procurements did not undergo any evaluation of bids, contracts committee was not involved during the procurement process and contract managers were not appointed for all the procurements. \uf0b7 The Assets Register maintained by the Embassy was not in the format prescribed in the Treasury Instructions as it lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated useful life. \uf0b7 The Embassy spent RUB.1,052,189.97 and EURO.370.37 (approximately UGX.53,187,249) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Salary advances to the tune of Euro. 4,681.18 (equivalent to UGX.19,537,232) were paid to to staff which exceeded three (3) months gross and though authorised by the Accounting Officer of the Embassy, no authority was sought from Secretary to the Treasury contrary to the Public Service Standing Orders.", "None"], "type": "table"}}, {"content": [["", "assessment of implementation of outputs by the Mission."], [null, "\uf0b7 The Mission did not prepare and submit annual monitoring plans to"], [null, "MoFPED and NPA and also did not prepare and submit quarterly"], [null, "monitoring reports to the Office of the Prime Minister and MoFPED"], [null, "contrary to Paragraph 58 of the Budget Execution Circular for 2019/20."], [null, "\uf0b7 The Mission submitted performance reports for Q1, Q2, Q3 and Q4 after"], [null, "the deadline given for submission. Furthermore, entities are supposed to"], [null, "report actual performance of the quarter as well as the cumulative"], [null, "activities of the previous quarter(s) but the Mission quarterly performance"], [null, "reports did not include activities implemented in the previous quarter(s)."], [null, "\uf0b7 The Embassy paid EUROS.30,691 (equivalent to UGX.128,071,701) in"], [null, "respect of education allowances direct to its officials instead of their"], [null, "respective education institutions or schools contrary to Section (E - e)"], [null, "Paragraphs 19 and 20 of the Public Service Standing Orders, 2010."], [null, "\uf0b7 The Embassy spent EUROS.7,933 (equivalent to UGX.33,101,972) on"], [null, "refunds for medical expenses to its officers contrary to the requirements"], [null, "of Section M (m-a) (14) of the Public Service Standing Orders, 2010."], [null, "\uf0b7 UGX.3.75BN was released for renovation and modification of Uganda"], [null, "Chancery Building in Paris but the procurement was undertaken using the"], [null, "restricted bidding instead of open domestic bidding without proper"], [null, "justification. Furthermore, the implementation of the contract had not"], [null, "commenced by the end of the financial and the contactor is said to have"], [null, "had difficulty in obtaining a bank guarantee from banks because the"], [null, "Mission is a foreign entity which could pose challenges in contract"], [null, "performance."], [null, "\uf0b7 The Mission has an approved staff structure of 7 staff positions out of"], [null, "which positions, 6 (86%) were filled leaving 1 (14%) vacant."], [null, "\uf0b7 EUR.43,541.63 (equivalent to UGX.181,969,420) was paid from the"], [null, "Mission\u2019s imprest account to cater for official activities but EUR.15,851"], [null, "(equivalent to UGX.66,244,024) was spent on activities such as,"], [null, "allowances, purchase of computer and household items which cannot be"], [null, "categorised under imprest making it irregular."], ["29\\. Uganda Embassy in Pretoria. 2019/2020 Opinion Unqualified \uf0b7 Out of the planned 8 (eight) strategic targets/goals in the Mission charter, two (2) were fully achieved while 4 (four) were partially achieved while two (2) were not achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.2.49Bn representing 5% performance. \uf0b7 I sampled 4 outputs with a total of 8 activities and actual expenditure of UGX.3.62Bn and observed that three (3) outputs with a total of seven (7) activities and expenditure worth UGX.3.54Bn were fully quantified while one (1) output with one (1) activity and expenditure worth UGX.0.08Bn was not quantified. Of the quantified outputs, one (1) output with three (3) activities worth UGX.0.38Bn was fully implemented while two (2) outputs with four (4) activities worth UGX.3.16Bn were partially implemented. \uf0b7 Funds to the tune of RAND.35,774.08 (equivalent to UGX.7,697,509) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3, and Q4, however they were submitted after the deadline. I also observed that cumulative performance reports did not include activities implemented in", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.462Bn representing 6.8% performance. \uf0b7 I sampled 4 outputs with a total of 12 activities and actual expenditure of UGX.4.32Bn and observed that 2 outputs with a total of 8 activities and expenditure worth UGX.4Bn were fully quantified while 2 outputs with a total of 4 activities and expenditure worth UGX.0.32Bn were not quantified. The quantified outputs were partially quantified. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, and Q3, after the deadline given for submission \uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end of the financial year 2019/2020 revealed that additions during the year relating to non-residential buildings were disclosed as UGX.149,778,932, however, the Embassy procured items amounting to UGX.333,509,897 implying that items worth UGX.183,730,965 were not disclosed in this statement thus understating the Statement of Stores and Other Assets (physical assets). \uf0b7 The Embassy had an approved budget of UGX.196,000,000 for procurement of furniture and fixtures but a sum of UGX.333,509,897 on this item resulting into an excess expenditure of UGX.137,509,987. \uf0b7 The Embassy procured furniture and fittings for furnishing six residencies and a Chancery worth RUB.6,795,232 (equivalent to UGX.333,509,897) but were not recorded in the Embassy asset register as well as the Board of Survey report, direct procurement method was used without justification, procurements did not undergo any evaluation of bids, contracts committee was not involved during the procurement process and contract managers were not appointed for all the procurements. \uf0b7 The Assets Register maintained by the Embassy was not in the format prescribed in the Treasury Instructions as it lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated useful life. \uf0b7 The Embassy spent RUB.1,052,189.97 and EURO.370.37 (approximately UGX.53,187,249) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Salary advances to the tune of Euro. 4,681.18 (equivalent to UGX.19,537,232) were paid to to staff which exceeded three (3) months gross and though authorised by the Accounting Officer of the Embassy, no authority was sought from Secretary to the Treasury contrary to the Public Service Standing Orders.", "None"], "type": "table"}}, {"content": "191", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["the previous quarter(s) \uf0b7 The Embassy paid USD.18,000.009 (equivalent to UGX.66,785,973) in respect of education allowances direct to its officials instead of their respective education institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders, 2010. \uf0b7 The Embassy spent 162,579.25 RAND (equivalent to UGX.34,982,177) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 The Mission has an approved staff structure of 6 staff positions out of which, 5 (83%) were filled leaving 1 (17%) vacant.", null, null], ["30.", "Uganda Embassy in Riyadh 2019/2020", "\uf0b7 There was a shortfall in NTR collections amounting to UGX.2.088Bn representing 0.5% performance. \uf0b7 I sampled 3 outputs with a total of 13 activities and actual expenditure of UGX.4.156Bn and observed that all the 3 outputs were fully quantified. I"], [null, "Opinion Unqualified", null], ["31\\. Uganda Embassy in Rome 2019/20 Opinion Unqualified \uf0b7 Out of the planned 8 (eight) strategic targets/goals in the Mission charter, two (2) targets had been fully achieved and six (6) were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.503Bn representing 4.2% performance. \uf0b7 Of the total receipts for the financial year of UGX.5.564Bn, UGX.4.952Bn was spent by the entity resulting in an unspent balance of UGX.0.612Bn representing an absorption level of 89%. \uf0b7 I sampled 4 outputs with a total of 8 activities and actual expenditure of UGX.3.62Bn and observed that 3 outputs with a total of 7 activities and expenditure worth UGX.3.54Bn were fully quantified while 1 output with 1 activity and expenditure worth UGX.0.08Bn was not quantified. Of the quantified outputs, 1) output with 3) activities worth UGX.0.38Bn was fully implemented while 2 outputs with 4 activities worth UGX.3.16Bn", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.462Bn representing 6.8% performance. \uf0b7 I sampled 4 outputs with a total of 12 activities and actual expenditure of UGX.4.32Bn and observed that 2 outputs with a total of 8 activities and expenditure worth UGX.4Bn were fully quantified while 2 outputs with a total of 4 activities and expenditure worth UGX.0.32Bn were not quantified. The quantified outputs were partially quantified. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, and Q3, after the deadline given for submission \uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end of the financial year 2019/2020 revealed that additions during the year relating to non-residential buildings were disclosed as UGX.149,778,932, however, the Embassy procured items amounting to UGX.333,509,897 implying that items worth UGX.183,730,965 were not disclosed in this statement thus understating the Statement of Stores and Other Assets (physical assets). \uf0b7 The Embassy had an approved budget of UGX.196,000,000 for procurement of furniture and fixtures but a sum of UGX.333,509,897 on this item resulting into an excess expenditure of UGX.137,509,987. \uf0b7 The Embassy procured furniture and fittings for furnishing six residencies and a Chancery worth RUB.6,795,232 (equivalent to UGX.333,509,897) but were not recorded in the Embassy asset register as well as the Board of Survey report, direct procurement method was used without justification, procurements did not undergo any evaluation of bids, contracts committee was not involved during the procurement process and contract managers were not appointed for all the procurements. \uf0b7 The Assets Register maintained by the Embassy was not in the format prescribed in the Treasury Instructions as it lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated useful life. \uf0b7 The Embassy spent RUB.1,052,189.97 and EURO.370.37 (approximately UGX.53,187,249) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Salary advances to the tune of Euro. 4,681.18 (equivalent to UGX.19,537,232) were paid to to staff which exceeded three (3) months gross and though authorised by the Accounting Officer of the Embassy, no authority was sought from Secretary to the Treasury contrary to the Public Service Standing Orders.", "None", "None"], "type": "table"}}, {"content": "192", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["were partially implemented. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission had total collections including balance brought forward from previous year of UGX.1,702,152,606 out of which UGX.67,884,170 had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance UGX.1,634,268,436 not remitted. \uf0b7 The Mission reported cash in transit of UGX.32,102,340 which relates to over 10 years ago which may be difficult for the Mission to trace or recover. \uf0b7 The Statement of Contingent Liabilities in the financial statements for the year ended 30th June, 2020, indicated an opening balance of UGX.1,141,003,975.79 instead of UGX.542,522,152.97 resulting into an overstatement of UGX.598,481,822.82. \uf0b7 During the year 2019/2020, management of the Mission was availed a supplementary funding of UGX.433,360,086 to cater for settlement of four (4) court cases but the Mission still remained with outstanding liabilities for settlement of court cases amounting to UGX.542,522,152 at the end of the year. \uf0b7 The Embassy spent Euros.8,430.75 (equivalent to UGX.35,422,471) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 The Embassy has an approved staff structure of 6 staff positions out of which 5 (83%) were filled leaving 1 (15%) vacant.", null, null], ["32.", "Uganda Embassy in Tokyo", "\uf0b7 Out of the planned 17 (seventeen) strategic targets/goals in the Mission"], ["", "2019/20", "charter, nine (9) were fully achieved, 4 (four) were partially achieved while four (4) were not achieved at all. \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.451Bn"], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.462Bn representing 6.8% performance. \uf0b7 I sampled 4 outputs with a total of 12 activities and actual expenditure of UGX.4.32Bn and observed that 2 outputs with a total of 8 activities and expenditure worth UGX.4Bn were fully quantified while 2 outputs with a total of 4 activities and expenditure worth UGX.0.32Bn were not quantified. The quantified outputs were partially quantified. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, and Q3, after the deadline given for submission \uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end of the financial year 2019/2020 revealed that additions during the year relating to non-residential buildings were disclosed as UGX.149,778,932, however, the Embassy procured items amounting to UGX.333,509,897 implying that items worth UGX.183,730,965 were not disclosed in this statement thus understating the Statement of Stores and Other Assets (physical assets). \uf0b7 The Embassy had an approved budget of UGX.196,000,000 for procurement of furniture and fixtures but a sum of UGX.333,509,897 on this item resulting into an excess expenditure of UGX.137,509,987. \uf0b7 The Embassy procured furniture and fittings for furnishing six residencies and a Chancery worth RUB.6,795,232 (equivalent to UGX.333,509,897) but were not recorded in the Embassy asset register as well as the Board of Survey report, direct procurement method was used without justification, procurements did not undergo any evaluation of bids, contracts committee was not involved during the procurement process and contract managers were not appointed for all the procurements. \uf0b7 The Assets Register maintained by the Embassy was not in the format prescribed in the Treasury Instructions as it lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated useful life. \uf0b7 The Embassy spent RUB.1,052,189.97 and EURO.370.37 (approximately UGX.53,187,249) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Salary advances to the tune of Euro. 4,681.18 (equivalent to UGX.19,537,232) were paid to to staff which exceeded three (3) months gross and though authorised by the Accounting Officer of the Embassy, no authority was sought from Secretary to the Treasury contrary to the Public Service Standing Orders.", "None", "None"], "type": "table"}}, {"content": "193", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "\uf0b7 JPY.2,591,132 (equivalent to UGX.89,938,192) out of which 2/3 of the"], [null, null, "amount should have been recovered from the respective staff was"], [null, null, "incurred on the payments for telephone bills during the period. The"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.462Bn representing 6.8% performance. \uf0b7 I sampled 4 outputs with a total of 12 activities and actual expenditure of UGX.4.32Bn and observed that 2 outputs with a total of 8 activities and expenditure worth UGX.4Bn were fully quantified while 2 outputs with a total of 4 activities and expenditure worth UGX.0.32Bn were not quantified. The quantified outputs were partially quantified. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, and Q3, after the deadline given for submission \uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end of the financial year 2019/2020 revealed that additions during the year relating to non-residential buildings were disclosed as UGX.149,778,932, however, the Embassy procured items amounting to UGX.333,509,897 implying that items worth UGX.183,730,965 were not disclosed in this statement thus understating the Statement of Stores and Other Assets (physical assets). \uf0b7 The Embassy had an approved budget of UGX.196,000,000 for procurement of furniture and fixtures but a sum of UGX.333,509,897 on this item resulting into an excess expenditure of UGX.137,509,987. \uf0b7 The Embassy procured furniture and fittings for furnishing six residencies and a Chancery worth RUB.6,795,232 (equivalent to UGX.333,509,897) but were not recorded in the Embassy asset register as well as the Board of Survey report, direct procurement method was used without justification, procurements did not undergo any evaluation of bids, contracts committee was not involved during the procurement process and contract managers were not appointed for all the procurements. \uf0b7 The Assets Register maintained by the Embassy was not in the format prescribed in the Treasury Instructions as it lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated useful life. \uf0b7 The Embassy spent RUB.1,052,189.97 and EURO.370.37 (approximately UGX.53,187,249) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Salary advances to the tune of Euro. 4,681.18 (equivalent to UGX.19,537,232) were paid to to staff which exceeded three (3) months gross and though authorised by the Accounting Officer of the Embassy, no authority was sought from Secretary to the Treasury contrary to the Public Service Standing Orders.", "None", "None"], "type": "table"}}, {"content": [["", null, "\uf0b7 JPY.2,591,132 (equivalent to UGX.89,938,192) out of which 2/3 of the"], [null, null, "amount should have been recovered from the respective staff was"], [null, null, "incurred on the payments for telephone bills during the period. The"], [null, null, "recovery was not effected."], [null, null, "\uf0b7 The fixed assets register maintained by the entity was not in the format"], [null, null, "prescribed in the Treasury Instructions and lacked details of: cost of"], [null, null, "some items, maintenance cost, estimated useful life, among others and"], [null, null, "assets which had already been disposed were still in the assets register."], ["33\\. Uganda Embassy in Washington. 2019/20 Opinion Unqualified \uf0b7 Funds to the tune of UGX.184,722,054 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Out of the planned 31 strategic targets/goals in the Mission charter, 13 were fully achieved while 18 were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.3.64Bn representing 0.7% performance. \uf0b7 Out of the total receipts for the financial year of UGX.8,039,710,935, UGX.7,707,884,006 was spent by the entity resulting in an unspent balance of UGX.331,826,929 representing an absorption level of 96%. \uf0b7 I sampled 6 outputs with a total of 17 activities and actual expenditure of UGX.7.67Bn and observed that all 6 outputs were not quantified. I was therefore unable to undertake assessment of performance. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 Performance reports for Q1, Q2 and Q3 were submitted after the deadline given for submission. \uf0b7 The Mission paid USD.27,500 (equivalent to UGX.103,134,075) in respect of education allowances direct to its officials instead of their respective educational institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders 2010. \uf0b7 The Embassy spent USD.21,764.99 (equivalent to UGX.81,625,894.95) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 USD.18,000 (equivalent to UGX.69,552,175) was paid to Embassy staff as Covid relief allowance during the financial year 2019/2020 in the last month of the financial year. This allowance is not provided for in the Public Service Standing Orders and neither was it budgeted for during the year. \uf0b7 JPY.2,591,132 (equivalent to UGX.89,938,192) out of which 2/3 of the amount should have been recovered from the respective staff was incurred on the payments for telephone bills during the period. The recovery was not effected. \uf0b7 The fixed assets register maintained by the entity was not in the format prescribed in the Treasury Instructions and lacked details of: cost of some items, maintenance cost, estimated useful life, among others and assets which had already been disposed were still in the assets register.", null, null], ["34.", "Uganda Embassy in Teheranc. 2019/2020", "\uf0b7 Out of the planned 11 (eleven) strategic targets/goals in the Mission charter, one (1) were fully achieved while 10 (ten) were partially"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.462Bn representing 6.8% performance. \uf0b7 I sampled 4 outputs with a total of 12 activities and actual expenditure of UGX.4.32Bn and observed that 2 outputs with a total of 8 activities and expenditure worth UGX.4Bn were fully quantified while 2 outputs with a total of 4 activities and expenditure worth UGX.0.32Bn were not quantified. The quantified outputs were partially quantified. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, and Q3, after the deadline given for submission \uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end of the financial year 2019/2020 revealed that additions during the year relating to non-residential buildings were disclosed as UGX.149,778,932, however, the Embassy procured items amounting to UGX.333,509,897 implying that items worth UGX.183,730,965 were not disclosed in this statement thus understating the Statement of Stores and Other Assets (physical assets). \uf0b7 The Embassy had an approved budget of UGX.196,000,000 for procurement of furniture and fixtures but a sum of UGX.333,509,897 on this item resulting into an excess expenditure of UGX.137,509,987. \uf0b7 The Embassy procured furniture and fittings for furnishing six residencies and a Chancery worth RUB.6,795,232 (equivalent to UGX.333,509,897) but were not recorded in the Embassy asset register as well as the Board of Survey report, direct procurement method was used without justification, procurements did not undergo any evaluation of bids, contracts committee was not involved during the procurement process and contract managers were not appointed for all the procurements. \uf0b7 The Assets Register maintained by the Embassy was not in the format prescribed in the Treasury Instructions as it lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated useful life. \uf0b7 The Embassy spent RUB.1,052,189.97 and EURO.370.37 (approximately UGX.53,187,249) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Salary advances to the tune of Euro. 4,681.18 (equivalent to UGX.19,537,232) were paid to to staff which exceeded three (3) months gross and though authorised by the Accounting Officer of the Embassy, no authority was sought from Secretary to the Treasury contrary to the Public Service Standing Orders.", "None", "None"], "type": "table"}}, {"content": "194", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "", "achieved."], [null, "Opinion", "\uf0b7 There was a shortfall in NTR collections amounting to UGX.1.57Bn representing 0.1% performance. \uf0b7 I sampled 7 outputs with a total of 12 activities and actual expenditure of"], [null, "Unqualified", null], ["35\\. Uganda Embassy in Addis Ababa. 2019/2020 Opinion Unqualified \uf0b7 Out of the planned 7 strategic targets/goals, no target was fully achieved, 5 targets were fully achieved and 2 targets were partially achieved. \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.85Bn representing 11% performance. \uf0b7 Out of the total receipts for the financial year of UGX.4.16Bn, UGX.3.81Bn was spent by the entity resulting in an unspent balance of UGX.0.35Bn representing an absorption level of 91.5%. \uf0b7 I sampled 5 outputs with a total of 9 activities and actual expenditure of UGX.3.76Bn and observed that 3 outputs with a total of 7 activities and expenditure worth UGX.3.76Bn were fully quantified while 2 outputs with a total of 2 activities were not quantified. I further observed that 2 outputs with 5 activities worth UGX.3.22Bn were fully implemented while 1 output with 2 activities worth UGX.0.674Bn was partially implemented. \uf0b7 Funds to the tune of Birr.304,045.69 (equivalent to UGX.23,958,820) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 A review of the 4 quarterly performance reports revealed that the supplementary release of UGX.0.653Bn was not captured at all making the reports inaccurate. \uf0b7 The Mission had total collections including balance brought forward from previous year of UGX.707,901,392 out of which UGX.236,256,209 had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance UGX.471,645,183 not remitted. \uf0b7 USD.48,129.83 and BIRR.94,144.96 (equivalent to UGX.183,940,336)", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.462Bn representing 6.8% performance. \uf0b7 I sampled 4 outputs with a total of 12 activities and actual expenditure of UGX.4.32Bn and observed that 2 outputs with a total of 8 activities and expenditure worth UGX.4Bn were fully quantified while 2 outputs with a total of 4 activities and expenditure worth UGX.0.32Bn were not quantified. The quantified outputs were partially quantified. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, and Q3, after the deadline given for submission \uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end of the financial year 2019/2020 revealed that additions during the year relating to non-residential buildings were disclosed as UGX.149,778,932, however, the Embassy procured items amounting to UGX.333,509,897 implying that items worth UGX.183,730,965 were not disclosed in this statement thus understating the Statement of Stores and Other Assets (physical assets). \uf0b7 The Embassy had an approved budget of UGX.196,000,000 for procurement of furniture and fixtures but a sum of UGX.333,509,897 on this item resulting into an excess expenditure of UGX.137,509,987. \uf0b7 The Embassy procured furniture and fittings for furnishing six residencies and a Chancery worth RUB.6,795,232 (equivalent to UGX.333,509,897) but were not recorded in the Embassy asset register as well as the Board of Survey report, direct procurement method was used without justification, procurements did not undergo any evaluation of bids, contracts committee was not involved during the procurement process and contract managers were not appointed for all the procurements. \uf0b7 The Assets Register maintained by the Embassy was not in the format prescribed in the Treasury Instructions as it lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated useful life. \uf0b7 The Embassy spent RUB.1,052,189.97 and EURO.370.37 (approximately UGX.53,187,249) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Salary advances to the tune of Euro. 4,681.18 (equivalent to UGX.19,537,232) were paid to to staff which exceeded three (3) months gross and though authorised by the Accounting Officer of the Embassy, no authority was sought from Secretary to the Treasury contrary to the Public Service Standing Orders.", "None", "None"], "type": "table"}}, {"content": "195", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["was withdrawn from the Mission\u2019s local expenditure account as cash imprest but was not adequately accounted for. \uf0b7 The Mission paid USD.44,000.00 (equivalent to UGX.165,000,000) in respect of education allowances direct to its officials instead of their respective educational institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders 2010. \uf0b7 The Mission paid medical refunds to its staff amounting to Birr.298,287.38 (equivalent to UGX.582,793,607) contrary to Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 The Mission maintains an assets register that is not in the format prescribed by the Treasury Instructions.", null, null], ["36.", "Uganda Embassy in Copenhagen. 2019/2020", "\uf0b7 A sum of UGX.300,000,000 was approved by Parliament as supplementary budget for the Embassy for the financial year 2019/2020 out of which UGX.270,000,000 was subsequently released during the"], [null, null, "year. This amount was not accurately disclosed in the \u201cCommentary on"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.462Bn representing 6.8% performance. \uf0b7 I sampled 4 outputs with a total of 12 activities and actual expenditure of UGX.4.32Bn and observed that 2 outputs with a total of 8 activities and expenditure worth UGX.4Bn were fully quantified while 2 outputs with a total of 4 activities and expenditure worth UGX.0.32Bn were not quantified. The quantified outputs were partially quantified. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, and Q3, after the deadline given for submission \uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end of the financial year 2019/2020 revealed that additions during the year relating to non-residential buildings were disclosed as UGX.149,778,932, however, the Embassy procured items amounting to UGX.333,509,897 implying that items worth UGX.183,730,965 were not disclosed in this statement thus understating the Statement of Stores and Other Assets (physical assets). \uf0b7 The Embassy had an approved budget of UGX.196,000,000 for procurement of furniture and fixtures but a sum of UGX.333,509,897 on this item resulting into an excess expenditure of UGX.137,509,987. \uf0b7 The Embassy procured furniture and fittings for furnishing six residencies and a Chancery worth RUB.6,795,232 (equivalent to UGX.333,509,897) but were not recorded in the Embassy asset register as well as the Board of Survey report, direct procurement method was used without justification, procurements did not undergo any evaluation of bids, contracts committee was not involved during the procurement process and contract managers were not appointed for all the procurements. \uf0b7 The Assets Register maintained by the Embassy was not in the format prescribed in the Treasury Instructions as it lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated useful life. \uf0b7 The Embassy spent RUB.1,052,189.97 and EURO.370.37 (approximately UGX.53,187,249) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Salary advances to the tune of Euro. 4,681.18 (equivalent to UGX.19,537,232) were paid to to staff which exceeded three (3) months gross and though authorised by the Accounting Officer of the Embassy, no authority was sought from Secretary to the Treasury contrary to the Public Service Standing Orders.", "None", "None"], "type": "table"}}, {"content": [["was withdrawn from the Mission\u2019s local expenditure account as cash imprest but was not adequately accounted for. \uf0b7 The Mission paid USD.44,000.00 (equivalent to UGX.165,000,000) in respect of education allowances direct to its officials instead of their respective educational institutions or schools contrary to Section (E - e) Paragraphs 19 and 20 of the Public Service Standing Orders 2010. \uf0b7 The Mission paid medical refunds to its staff amounting to Birr.298,287.38 (equivalent to UGX.582,793,607) contrary to Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 The Mission maintains an assets register that is not in the format prescribed by the Treasury Instructions.", null, null], ["36.", "Uganda Embassy in Copenhagen. 2019/2020", "\uf0b7 A sum of UGX.300,000,000 was approved by Parliament as supplementary budget for the Embassy for the financial year 2019/2020 out of which UGX.270,000,000 was subsequently released during the"], [null, null, "year. This amount was not accurately disclosed in the \u201cCommentary on"], [null, "Opinion Qualified", "the Financial Statements by the Head of Accounts\u201d."], [null, null, "\uf0b7 Receivables from security deposits reduced by UGX.53,375,046 from UGX.313,145,225 in the previous year to UGX.259,770,179 as at the end"], [null, null, "of the year 2019/2020. I was not availed with supporting records to"], [null, null, "confirm the movement."], [null, null, "\uf0b7 VAT claims increased from UGX.45,636,374 in the previous year to"], [null, null, "UGX.70,11,405 in the current year. I was not provided with a ledger"], [null, null, "showing the specific VAT claims, the VAT supplier numbers, and"], [null, null, "documents to support the claims for refunds from the tax authority"], [null, null, "among others."], [null, null, "\uf0b7 Monthly and end-of-year bank reconciliations were not carried out. In"], [null, null, "addition, a list of bank accounts operated by the Embassy during the year"], [null, null, "was not disclosed by the Head of Accounts in his commentary on the"], [null, null, "Financial Statements."], [null, null, "\uf0b7 The Embassy\u2019s approved budget for Non-Tax Revenue was"], [null, null, "UGX.1,570,000,000. I observed that the Non-Tax Revenue budget was"], [null, null, "not reflected in the Statements of Appropriation."], [null, null, "\uf0b7 The Mission paid advances to various suppliers amounting to"], [null, null, "DKK.861,578.82 (equivalent to UGX.479,037,824). Whereas the Financial"], [null, null, "Reporting Guide, 2018 requires that prepayments are reported separately"], [null, null, "in the Statement of Cash Flows \u2013 as net advances paid and in the"], [null, null, "Statement of Financial Position as receivables, I noted that these"], [null, null, "prepayments were missing in both statements."], [null, null, "\uf0b7 The Embassy lost a court case and subsequently a sum of"], [null, null, "UGX.27,965,384 (DKK.49,878.51) was awarded and paid in the year"], [null, null, "2019/2020. I noted that the Memorandum Statement of Outstanding"], [null, null, "Commitments did not disclose the details regarding this case and there"], [null, null, "was no evidence that the funds for settlement of this court case had been"], [null, null, "budgeted for during the year."], [null, null, "\uf0b7 Funds amounting to DKK.399,793.77 (equivalent to UGX.225,083,893)"], [null, null, "were irregularly diverted from the activities on which they were budgeted"], [null, null, "and spent on other activities for which money had not been appropriated"], [null, null, "without seeking and obtaining the necessary approval."], [null, null, "\uf0b7 Payments made to the tune of DKK.109,193.75 (equivalent to"], [null, null, "UGX.61,221,660) lacked adequate supporting documents. Consequently,"], [null, null, "I could not confirm that the amounts paid were commensurate to the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["Opinion Unqualified \uf0b7 There was a shortfall in NTR collections amounting to UGX.1.462Bn representing 6.8% performance. \uf0b7 I sampled 4 outputs with a total of 12 activities and actual expenditure of UGX.4.32Bn and observed that 2 outputs with a total of 8 activities and expenditure worth UGX.4Bn were fully quantified while 2 outputs with a total of 4 activities and expenditure worth UGX.0.32Bn were not quantified. The quantified outputs were partially quantified. \uf0b7 The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. \uf0b7 The Mission submitted performance reports for Q1, and Q3, after the deadline given for submission \uf0b7 The Statement of Stores and Other Assets (physical assets) as at the end of the financial year 2019/2020 revealed that additions during the year relating to non-residential buildings were disclosed as UGX.149,778,932, however, the Embassy procured items amounting to UGX.333,509,897 implying that items worth UGX.183,730,965 were not disclosed in this statement thus understating the Statement of Stores and Other Assets (physical assets). \uf0b7 The Embassy had an approved budget of UGX.196,000,000 for procurement of furniture and fixtures but a sum of UGX.333,509,897 on this item resulting into an excess expenditure of UGX.137,509,987. \uf0b7 The Embassy procured furniture and fittings for furnishing six residencies and a Chancery worth RUB.6,795,232 (equivalent to UGX.333,509,897) but were not recorded in the Embassy asset register as well as the Board of Survey report, direct procurement method was used without justification, procurements did not undergo any evaluation of bids, contracts committee was not involved during the procurement process and contract managers were not appointed for all the procurements. \uf0b7 The Assets Register maintained by the Embassy was not in the format prescribed in the Treasury Instructions as it lacked details of date of purchase, cost of purchase, maintenance cost, asset code and estimated useful life. \uf0b7 The Embassy spent RUB.1,052,189.97 and EURO.370.37 (approximately UGX.53,187,249) on refunds for medical expenses to its officers contrary to the requirements of Section M (m-a) (14) of the Public Service Standing Orders, 2010. \uf0b7 Salary advances to the tune of Euro. 4,681.18 (equivalent to UGX.19,537,232) were paid to to staff which exceeded three (3) months gross and though authorised by the Accounting Officer of the Embassy, no authority was sought from Secretary to the Treasury contrary to the Public Service Standing Orders.", "None", "None"], "type": "table"}}, {"content": "196 \nworks or supplies made by the different payees. \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Embassy had planned to refurbish the official residence and UGX.300,000,000 was released by the Ministry of Finance Planning and Economic Development (MoFPED) through a supplementary budget for the purpose. However, the refurbishment did not take place and UGX.190,000,000 was returned to the consolidated fund as required by Section 17(2) of the PFMA 2015 while UGX.110,000,000 was diverted.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Payments to the tune of DKK.171,063.61 (equivalent to UGX.95,910,234) had contradicting supporting documentation attached, payments were unbudgeted for or were incurred for activities which are not the responsibility of the Embassy.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Salary payments to locally recruited staff at the Mission to the tune of DKK.141,940.00 (equivalent to UGX.79,581,500) were made to two staff but no contract appointment letters were availed to justify them.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- Out of the budgeted NTR of UGX.1,570,000,000 for the financial year 2019/2020 only UGX.33,780,671 was collected representing performance of 2.15% of the target. The entity did not remit the collected amounts to the consolidated fund by the 31st July following the closure of the financial year contrary to the requirements of the PFMA.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Out of the total receipts for the financial year of UGX.5.642Bn, UGX.5.152Bn was spent by the Mission resulting in an unspent balance of UGX.0.490Bn representing an absorption level of 91.3%. The unspent balance at the end of the financial year was not returned to the consolidated fund account by the 31st July 2020 contrary to the law.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Out of the 5 outputs with a total of 9 activities and expenditure of UGX.5.152Bn, 2 outputs with a total of 2 activities and expenditure worth UGX.0.467bn were fully quantified, 2 outputs with a total of 5 activities and expenditure worth UGX.4.828Bn were insufficiently quantified while 1 output with a total of 2 activities and expenditure worth UGX.0.372Bn was not quantified at all. Of the quantified outputs, 1 output with 1 activity worth UGX.0.167bn was fully implemented while 1 output with 1 activity worth UGX.0.300bn was partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Mission did not prepare and submit annual monitoring plans to MoFPED and NPA and also did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED contrary to Paragraph 58 of the Budget Execution Circular for 2019/20. In addition, performance reports for Q1, Q2, Q3 and Q4 were submitted after the deadline for submission.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I observed that the Head of Mission and the Accounting Officer were absent from the station from March 2020 to June 2020, a period that is critical for preparation and finalisation of the Embassy financial statements. The two officers were under lock-down restrictions in Uganda due to onset of the Covid-19 pandemic. In addition the Finance Attach\u00e9 was not in office for most of the financial year. This negatively impacted on the operations of the Mission during that period.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- During the month of June 2020, a sum of DKK.152,700 (equivalent to UGX.85,970,100) was paid to Embassy staff for claims for trips that had been undertaken in January and February 2020. I observed that the payments were not adequately supported to justify that the trips were undertaken.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- An officer of the Embassy was paid Foreign Service Allowance for the months of November and December amounting to DKK.23,375.85 (equivalent to UGX.13,160,604) and education allowance amounting to", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "197", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "DKK.37,500 (equivalent to UGX.21,112,500) while on interdiction."], [null, "Payment of employment benefits to staff on interdiction may be unlawful."], [null, "\uf0b7 The Embassy continued to pay rent for the Finance Attach\u00e9\u2019s residence"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": [["", "DKK.37,500 (equivalent to UGX.21,112,500) while on interdiction."], [null, "Payment of employment benefits to staff on interdiction may be unlawful."], [null, "\uf0b7 The Embassy continued to pay rent for the Finance Attach\u00e9\u2019s residence"], [null, "from April 2020 to September 2020 amounting to DKK.133,800.00"], [null, "(equivalent to UGX.75,329,400), a period during which the residence was"], [null, "not occupied."], [null, "\uf0b7 The Embassy procured 64 items for use at the Chancery and Embassy"], [null, "staff residences involving a sum of DKK.433,707.00 (equivalent to"], [null, "UGX.244,177,283). The procurements were undertaken without"], [null, "adherence to the procurement procedures and were not adequately"], [null, "accounted for."], [null, "\uf0b7 Contrary to the provisions in the law, expenditure amounting to"], [null, "DKK.1,181,215.74 (equivalent to UGX.665,024,462) was irregularly"], [null, "incurred by the Embassy during the month of July out of the expired"], [null, "appropriation and before the first quarter release for the financial year"], [null, "2020/2021 was received."], [null, "\uf0b7 Prepayments amounting to DKK.566,960.83 (equivalent to"], [null, "UGX.319,198,947) were made to nine (9) suppliers for services including"], [null, "fuel, insurance, water, electricity and heating. The funds were paid"], [null, "before the services were received by the Embassy."], [null, "\uf0b7 Cash amounting to DKK.37,000 (equivalent to UGX.20,831,000) was"], [null, "irregularly withdrawn from the Mission\u2019s corporate bank account by Amb."], [null, "Elly Kamahungye Kafeero to pay for accounting work done by a non-"], [null, "member of staff living outside Copenhagen. The funds were re-deposited"], [null, "on the Embassy account on 12th June 2020 by Amb. Elly Kamahungye"], [null, "Kafeero after three months because the reasons for which the funds were"], [null, "withdrawn had been suspended. I found it unusual for an amount of"], [null, "money to be set aside for an activity without confirming the total cost of"], [null, "the activity or following procurement procedures to identify a supplier."], [null, "\uf0b7 During the year 2019/2020, the Finance Committee was comprised of the"], [null, "Head of Mission (chairperson), Deputy Head of Mission, Accounting"], [null, "Officer, Finance Attach\u00e9, Head of Chancery (Third Secretary) and the"], [null, "Administrative Attach\u00e9. I observed that the Committee did not perform its"], [null, "roles of reviewing and approving the budgets and work-plans, monitoring"], [null, "implementation of the annual work-plans and procurement plans,"], [null, "monitoring implementation of internal controls over financial"], [null, "management and ensuring that there is compliance with applicable laws"], [null, "and regulations."], ["37\\. Ministry of Foreign Affairs (MOFA). 2020/21 Opinion Unqualified \uf0b7 The Ministry has an approved strategic plan for FY 2020/21- 2024/25. NPA had issued a Certificate of Compliance (CoC) to the Ministry, and Ministry Top Management had approved the plan. It is now aligned to the NDPIII. \uf0b7 The Ministry collected only 5.7% of its NTR target for the year and had a shortfall in government funding of UGX.19.886Bn which is 30.9% of the budget. The Ministry absorbed 92.3% of the funds that were released. \uf0b7 Out of the thirty-two (32) outputs sampled, ten (10) were fully quantified, seventeen (17) were insufficiently quantified and five (5) were not quantified. \uf0b7 Out of the ten (10) outputs assessed, seven (7) were fully implemented while three (3) were partially implemented. \uf0b7 The Ministry prepared and submitted the annual budget implementation plans and reports as required but failed to accurately report and submit", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": "198", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["its quarterly budget performance reports in time. \uf0b7 Analysis of the Ministry\u2019s domestic arrears over the past four years showed an increase by 34.2% from 2016/17 to 2020/21. \uf0b7 The Ministry had domestic arrears worth UGX.37,436,592,723 from the prior financial year but only budgeted for UGX.6,356,885,823 (17%) in the financial year under review, thus under budgeting. \uf0b7 The approved staff establishment of Ministry of Foreign Affairs revealed that out of the approved 362 staff positions, 344 positions representing 95% were filled while 18 positions representing 5% were vacant.", null, null], ["38", "Ministry of East African Community Affairs 2020/21", "\uf0b7 I noted that the Ministry only had a draft strategic plan. NPA had not issued a Certificate of Compliance (CoC) to prompt to management of the Ministry approve the strategic plan. \uf0b7 The Ministry budgeted for NTR of UGX.699,000,000 for the financial year 2020/21, however only UGX.12,100,000 was collected representing"], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "DKK.37,500 (equivalent to UGX.21,112,500) while on interdiction."], "type": "table"}}, {"content": [["its quarterly budget performance reports in time. \uf0b7 Analysis of the Ministry\u2019s domestic arrears over the past four years showed an increase by 34.2% from 2016/17 to 2020/21. \uf0b7 The Ministry had domestic arrears worth UGX.37,436,592,723 from the prior financial year but only budgeted for UGX.6,356,885,823 (17%) in the financial year under review, thus under budgeting. \uf0b7 The approved staff establishment of Ministry of Foreign Affairs revealed that out of the approved 362 staff positions, 344 positions representing 95% were filled while 18 positions representing 5% were vacant.", null, null], ["38", "Ministry of East African Community Affairs 2020/21", "\uf0b7 I noted that the Ministry only had a draft strategic plan. NPA had not issued a Certificate of Compliance (CoC) to prompt to management of the Ministry approve the strategic plan. \uf0b7 The Ministry budgeted for NTR of UGX.699,000,000 for the financial year 2020/21, however only UGX.12,100,000 was collected representing"], [null, "Opinion Unqualified", null], [null, "", ""], [null, null, "\uf0b7 Out of the fourteen (14) outputs sampled, twelve (12) were fully"], [null, null, "quantified, while two (2) were insufficiently quantified."], [null, null, "\uf0b7 Out of the twelve (12) outputs assessed, eight (8) were fully"], [null, null, "implemented while four (4) were partially implemented."], [null, null, "\uf0b7 The Ministry neither prepared annual budget monitoring plans nor"], [null, null, "submitted quarterly budget monitoring reports. The Ministry also failed to"], [null, null, "submit all its quarterly budget performance reports in time."], [null, null, "\uf0b7 Analysis of the Ministry\u2019s domestic arrears over the past four years"], [null, null, "showed a downward trend from 2017 to 2021. As at the close of the"], [null, null, "financial year a sum of UGX.13,002,369,510 was outstanding."], [null, null, "\uf0b7 Out of the approved one hundred three (103) staff positions, seventy two"], [null, null, "(72) positions representing 70% were filled while thirty one (31) positions"], [null, null, "representing 30% were vacant."], [null, null, ""], ["39 The Independent Electoral Commission. 2020/21 Opinion Unqualified \uf0b7 The Commission had not finalised the preparation of the strategic plan for the period 2021-2025. \uf0b7 The entity budgeted to collect NTR of UGX.4.483Bn during the year under review. Out of this, UGX.31.1Bn was collected, representing a performance of 694% of the target. \uf0b7 Out of the total warrants of UGX.671.61Bn received during the financial year, UGX.649.15Bn was spent by the entity resulting in an unspent balance of UGX.21.906Bn representing absorption level of 96.1%. \uf0b7 Out of the 9 outputs with a total of 40 activities and expenditure of UGX.671.61Bn assessed, 4 outputs with a total of 10 activities and expenditure worth UGX.51.838Bn was fully quantified, 3 outputs with a total of 16 activities and expenditure worth UGX.499.639Bn were insufficiently quantified while 2 outputs with a total of 14 activities and expenditure worth UGX.97.675Bn were not quantified at all. \uf0b7 Of the 4 out puts that were fully quantified with a total of ten (10) activities worth UGX.51.8Bn, 3 outputs with a total of 9 activities worth UGX.50.9Bn were fully implemented, while 1 output with 1 activity worth UGX.0.846Bn was partially implemented.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "DKK.37,500 (equivalent to UGX.21,112,500) while on interdiction."], "type": "table"}}, {"content": "199", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 An assessment to establish if there has been service delivery from a sample of outputs that were implemented revealed that purchase of motor vehicles and other transport equipment was undertaken but not fully used for the purpose while the Commission continues to pay rent after fully acquiring warehousing space. \uf0b7 I noted inconsistencies in the reported performance where all vehicles were reported as received which was not true while reported balances in the financial statements were inconsistent with those reported in the performance reports. \uf0b7 I noted that funds to the tune of UGX.4,023,217,397 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the Commission has been accumulating arrears in past three years and during the year 2020/2021, UGX.6.959Bn in arrears remained outstanding. \uf0b7 The Commission has in the past won cases and was awarded costs to the tune of UGX.336,880,920 but management has not collected these receivables. \uf0b7 The Commission procured Biometric Voter Verification Kit and services for the 2021 general election at a cost of UGX.82,894,881,252 and I observed that available kits were not considered while the services were not fully delivered. \uf0b7 The Commission entered into two contract agreements with a company to supply 10 double cabin pick-up vehicles at a cost of UGX.1,564,563,350 and 40 double cabin pick-up vehicles at UGX.7,013,387,920 for nomination of the Presidential candidates but by the time of audit, whereas the Commission had paid the full amount, only 32 double cabin vehicles out of the total 50 vehicles procured had been delivered leaving a balance of 18 vehicles. \uf0b7 The Commission procured for printing of ballot papers for 2021 general elections at a total cost of UGX.83.855Bn. 248 out of expected 448 pallets were delivered but the Commission had assembled vehicles to carry the entire load which rendered the vehicles redundant and this caused a loss to the Commission in form of hire fees, fuel and allowances. \uf0b7 The Commission was required to vacate their current premises by 30th June, 2021 and was subsequently compensated with UGX.22.14Bn by the Uganda National Roads Authority which was transferred to the consolidated fund as non-tax revenue. As a result of the continued delay to implement this critical activity of finding a new home, the Commission is already incurring losses on property acquired and is also likely to cause government to incur litigation costs through UNRA\u2019s failure to completely hand over the construction sites for roads to the contractor. \uf0b7 The Commission contracted two law firms for provision of legal services for Presidential petition at a cost of UGX.3,748,550,000 which had been budgeted at UGX.800Million resulting into payment of UGX.2,948,550,000 over and above the budget. Even though the planning for the elections started 3 years back, the procurement was treated as an emergency and there was no basis for the fees charged or detail of how the Commission came up with the market price for the service.", null, null], ["", "WORKS AND TRANSPORT SECTOR", ""], [null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "200", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["1 Ministry of Works and Transport (MoWT) Opinion Unqualified \uf0b7 I noted that the entity had prepared a strategic plan. However, this had not been approved by NPA at the end of the year under review. \uf0b7 The Ministry did not forecast the NTR to be collected during the year. However, a total of UGX6,995,230,920 was collected during the year. \uf0b7 Out of the total warrants of UGX. 1,280.322Bn received during the financial year, UGX. 1,067.967Bn was spent by the entity resulting in an unspent balance of UGX. 212.355Bn representing absorption level of 83.4% \uf0b7 The Ministry did not implement some of its planned activities during the year. Examples include: bridge inventory Data for BMS not collected; bridge management System (BMS) Software not procured, and; upgrading to Bitumen Standard Sebbowa road. \uf0b7 The Ministry had receivables worth UGX.1,570,776,843 out of which those worth UGX.623,855,947 were outstanding at the end of the previous year. There is likelihood of failure to recover the receivables that have been outstanding for over a year \uf0b7 Twenty-one (21) units of district road equipment had been lying in the workshops\u2019 yards for more than a year without repair. The equipment included: thirteen (13) motor graders of different models; four (4) bulldozers; One (1) pickup; two (2) dump trucks, and one (1) wheel loader. \uf0b7 Three (3) out of the nine (9) training aircrafts of the East African Civil Aviation Academy in Soroti were grounded due to non-repair and maintenance. The aircrafts were (registration numbers): 5X-RWE grounded due to a defective fuel injector pump; 5X-UAN grounded for mandatory structural modification and 5X -YKM grounded for a propeller overhaul. \uf0b7 I observed delayed compensation of PAPs for the development of the New Kampala Port in Bukasa. The valuation report for 2,378 PAPs with a total compensation sum of UGX 29.2 billion was approved by the Chief Government Valuer in October 2018. A total of 1,253 PAPs with a total compensation value of UGX.19.5 billion had been paid by 30th June 2021. As a result a total of 1,125 PAPs with a total compensation value of UGX.9.7 billion have remained unpaid for about three years. \uf0b7 Procurements worth UGX 1,772,908,757 which were not planned were implemented by the Ministry, while procurements worth UGX.7,465,000,000 which were planned were not implemented. \uf0b7 I observed delayed completion of Kayunga - Nabuganyi and Nansana \u2013 Kireka - Bbira roads construction project contracted at UGX 45,349,361,632. The contract provided that the works were to be completed by 01/07/2020. However, by the time of the audit in October 2021, one year and four months after planned completion date, the project works were not yet completed. \uf0b7 The acquisition of land for the Right of Way (RoW) for the SGR project has been delayed. The project plan was to acquire 5200 acres of land free of encumbrances at an estimated cost of UGX 534,600,000,000 for the construction of Kampala \u2013 Malaba SGR route by October 2016. However, only 1,295.98 (24.9%) acres of land had been acquired at a cost of UGX.95,361,767,388 (18%) as of September 2021.", null, null], ["2", "Report on Verification SGS Automotive Uganda Limited For", "\uf0b7 I was unable to obtain all documents relating to the procurement for my review. From the available records however, it was noted that there were significant delays in the procurement process arising from administrative"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "201", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Setting Up of Vehicle", "reviews and court processes. It is also important to note that the High"], [null, "Inspection Facilities Under the Contract for Provision of Mandatory Motor Vehicle Inspection", "Court had made a ruling in favour of award of the contract to SGS. \uf0b7 There were delays in formulation of the statutory instrument covering revision of chargeable rates, negatively impacting on compliance by the vehicle owning public."], [null, "Services (MVIS). Dec 2021", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["1 Ministry of Works and Transport (MoWT) Opinion Unqualified \uf0b7 I noted that the entity had prepared a strategic plan. However, this had not been approved by NPA at the end of the year under review. \uf0b7 The Ministry did not forecast the NTR to be collected during the year. However, a total of UGX6,995,230,920 was collected during the year. \uf0b7 Out of the total warrants of UGX. 1,280.322Bn received during the financial year, UGX. 1,067.967Bn was spent by the entity resulting in an unspent balance of UGX. 212.355Bn representing absorption level of 83.4% \uf0b7 The Ministry did not implement some of its planned activities during the year. Examples include: bridge inventory Data for BMS not collected; bridge management System (BMS) Software not procured, and; upgrading to Bitumen Standard Sebbowa road. \uf0b7 The Ministry had receivables worth UGX.1,570,776,843 out of which those worth UGX.623,855,947 were outstanding at the end of the previous year. There is likelihood of failure to recover the receivables that have been outstanding for over a year \uf0b7 Twenty-one (21) units of district road equipment had been lying in the workshops\u2019 yards for more than a year without repair. The equipment included: thirteen (13) motor graders of different models; four (4) bulldozers; One (1) pickup; two (2) dump trucks, and one (1) wheel loader. \uf0b7 Three (3) out of the nine (9) training aircrafts of the East African Civil Aviation Academy in Soroti were grounded due to non-repair and maintenance. The aircrafts were (registration numbers): 5X-RWE grounded due to a defective fuel injector pump; 5X-UAN grounded for mandatory structural modification and 5X -YKM grounded for a propeller overhaul. \uf0b7 I observed delayed compensation of PAPs for the development of the New Kampala Port in Bukasa. The valuation report for 2,378 PAPs with a total compensation sum of UGX 29.2 billion was approved by the Chief Government Valuer in October 2018. A total of 1,253 PAPs with a total compensation value of UGX.19.5 billion had been paid by 30th June 2021. As a result a total of 1,125 PAPs with a total compensation value of UGX.9.7 billion have remained unpaid for about three years. \uf0b7 Procurements worth UGX 1,772,908,757 which were not planned were implemented by the Ministry, while procurements worth UGX.7,465,000,000 which were planned were not implemented. \uf0b7 I observed delayed completion of Kayunga - Nabuganyi and Nansana \u2013 Kireka - Bbira roads construction project contracted at UGX 45,349,361,632. The contract provided that the works were to be completed by 01/07/2020. However, by the time of the audit in October 2021, one year and four months after planned completion date, the project works were not yet completed. \uf0b7 The acquisition of land for the Right of Way (RoW) for the SGR project has been delayed. The project plan was to acquire 5200 acres of land free of encumbrances at an estimated cost of UGX 534,600,000,000 for the construction of Kampala \u2013 Malaba SGR route by October 2016. However, only 1,295.98 (24.9%) acres of land had been acquired at a cost of UGX.95,361,767,388 (18%) as of September 2021.", "None", "None"], "type": "table"}}, {"content": [["", "Setting Up of Vehicle", "reviews and court processes. It is also important to note that the High"], [null, "Inspection Facilities Under the Contract for Provision of Mandatory Motor Vehicle Inspection", "Court had made a ruling in favour of award of the contract to SGS. \uf0b7 There were delays in formulation of the statutory instrument covering revision of chargeable rates, negatively impacting on compliance by the vehicle owning public."], [null, "Services (MVIS). Dec 2021", null], ["3 Uganda Road Fund. Opinion Unqualified \uf0b7 I noted that the entity had prepared a strategic plan. However, this had not been approved by NPA at the end of the year under review. \uf0b7 URF did not forecast the NTR to be collected during the year. However, the Fund collected a total of UGX7,078,800 during the year. \uf0b7 Out of the total warrants of UGX. 506.507bn received during the financial year, UGX. 506.296 Bn was spent by the entity resulting in an unspent balance of UGX. 0.211Bn representing an absorption level of 99.96%. The unspent funds were swept back to the consolidated fund as required by the PFMA \uf0b7 The Authority did not implement some of its planned activities during the year. Examples include: Production of quarterly reports on the status and functionality of District Road Committees; Recruitment and substantive appointment of staff and; Review and calibration of the funds allocation formula. \uf0b7 The Fund did not collect the funds provided for under section 21 of the URF Act 2008 which mandates the Fund on recommendation by the URF Board to charge road user charges which include fuel levies, international transit fees from vehicles entering the country, road license fees, axle load fees, and bridge and road toll fees. \uf0b7 I noted that the fund allocation formula was last reviewed by the Secretariat in 2019. In addition, during the year, the formula was not reviewed to provide for current situations such as budget cuts and Covid- 19 pandemic effects which led to disproportionate transfers to designated agencies. \uf0b7 Procurements worth UGX 642,234,236 had delays ranging between 1 and 93 working days. For example; the contract for provision of Motor Vehicle maintenance services under framework contract was delayed by 93 days and the contract for supply, delivery and installation of I-pads for URF Board members was delayed by 15 days. \uf0b7 There were inadequate monitoring Designated Agencies. Out of the 203 designated agencies supposed to be monitored, only twenty-seven (27) Agencies representing 13.3% of the total designated agencies and sub", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["1 Ministry of Works and Transport (MoWT) Opinion Unqualified \uf0b7 I noted that the entity had prepared a strategic plan. However, this had not been approved by NPA at the end of the year under review. \uf0b7 The Ministry did not forecast the NTR to be collected during the year. However, a total of UGX6,995,230,920 was collected during the year. \uf0b7 Out of the total warrants of UGX. 1,280.322Bn received during the financial year, UGX. 1,067.967Bn was spent by the entity resulting in an unspent balance of UGX. 212.355Bn representing absorption level of 83.4% \uf0b7 The Ministry did not implement some of its planned activities during the year. Examples include: bridge inventory Data for BMS not collected; bridge management System (BMS) Software not procured, and; upgrading to Bitumen Standard Sebbowa road. \uf0b7 The Ministry had receivables worth UGX.1,570,776,843 out of which those worth UGX.623,855,947 were outstanding at the end of the previous year. There is likelihood of failure to recover the receivables that have been outstanding for over a year \uf0b7 Twenty-one (21) units of district road equipment had been lying in the workshops\u2019 yards for more than a year without repair. The equipment included: thirteen (13) motor graders of different models; four (4) bulldozers; One (1) pickup; two (2) dump trucks, and one (1) wheel loader. \uf0b7 Three (3) out of the nine (9) training aircrafts of the East African Civil Aviation Academy in Soroti were grounded due to non-repair and maintenance. The aircrafts were (registration numbers): 5X-RWE grounded due to a defective fuel injector pump; 5X-UAN grounded for mandatory structural modification and 5X -YKM grounded for a propeller overhaul. \uf0b7 I observed delayed compensation of PAPs for the development of the New Kampala Port in Bukasa. The valuation report for 2,378 PAPs with a total compensation sum of UGX 29.2 billion was approved by the Chief Government Valuer in October 2018. A total of 1,253 PAPs with a total compensation value of UGX.19.5 billion had been paid by 30th June 2021. As a result a total of 1,125 PAPs with a total compensation value of UGX.9.7 billion have remained unpaid for about three years. \uf0b7 Procurements worth UGX 1,772,908,757 which were not planned were implemented by the Ministry, while procurements worth UGX.7,465,000,000 which were planned were not implemented. \uf0b7 I observed delayed completion of Kayunga - Nabuganyi and Nansana \u2013 Kireka - Bbira roads construction project contracted at UGX 45,349,361,632. The contract provided that the works were to be completed by 01/07/2020. However, by the time of the audit in October 2021, one year and four months after planned completion date, the project works were not yet completed. \uf0b7 The acquisition of land for the Right of Way (RoW) for the SGR project has been delayed. The project plan was to acquire 5200 acres of land free of encumbrances at an estimated cost of UGX 534,600,000,000 for the construction of Kampala \u2013 Malaba SGR route by October 2016. However, only 1,295.98 (24.9%) acres of land had been acquired at a cost of UGX.95,361,767,388 (18%) as of September 2021.", "None", "None"], "type": "table"}}, {"content": "202", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["agencies were monitored during the year. \uf0b7 Whereas URF had central stores under the charge and control of the Administrative Officer, the entity did not have a proper stores management system that is recommended in the Treasury Instructions.", null, null], ["4", "Uganda National Roads Authority. 2020/21 Opinion", "\uf0b7 A total of UGX 124,367,095,163 representing 21.58% of the spent funds for the sampled planned outputs was diverted from the budgeted projects to other projects contrary to the above provision. There was no evidence that the reallocations/diversions of such magnitude were authorized either by Parliament or the relevant funders."], [null, "Qualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["1 Ministry of Works and Transport (MoWT) Opinion Unqualified \uf0b7 I noted that the entity had prepared a strategic plan. However, this had not been approved by NPA at the end of the year under review. \uf0b7 The Ministry did not forecast the NTR to be collected during the year. However, a total of UGX6,995,230,920 was collected during the year. \uf0b7 Out of the total warrants of UGX. 1,280.322Bn received during the financial year, UGX. 1,067.967Bn was spent by the entity resulting in an unspent balance of UGX. 212.355Bn representing absorption level of 83.4% \uf0b7 The Ministry did not implement some of its planned activities during the year. Examples include: bridge inventory Data for BMS not collected; bridge management System (BMS) Software not procured, and; upgrading to Bitumen Standard Sebbowa road. \uf0b7 The Ministry had receivables worth UGX.1,570,776,843 out of which those worth UGX.623,855,947 were outstanding at the end of the previous year. There is likelihood of failure to recover the receivables that have been outstanding for over a year \uf0b7 Twenty-one (21) units of district road equipment had been lying in the workshops\u2019 yards for more than a year without repair. The equipment included: thirteen (13) motor graders of different models; four (4) bulldozers; One (1) pickup; two (2) dump trucks, and one (1) wheel loader. \uf0b7 Three (3) out of the nine (9) training aircrafts of the East African Civil Aviation Academy in Soroti were grounded due to non-repair and maintenance. The aircrafts were (registration numbers): 5X-RWE grounded due to a defective fuel injector pump; 5X-UAN grounded for mandatory structural modification and 5X -YKM grounded for a propeller overhaul. \uf0b7 I observed delayed compensation of PAPs for the development of the New Kampala Port in Bukasa. The valuation report for 2,378 PAPs with a total compensation sum of UGX 29.2 billion was approved by the Chief Government Valuer in October 2018. A total of 1,253 PAPs with a total compensation value of UGX.19.5 billion had been paid by 30th June 2021. As a result a total of 1,125 PAPs with a total compensation value of UGX.9.7 billion have remained unpaid for about three years. \uf0b7 Procurements worth UGX 1,772,908,757 which were not planned were implemented by the Ministry, while procurements worth UGX.7,465,000,000 which were planned were not implemented. \uf0b7 I observed delayed completion of Kayunga - Nabuganyi and Nansana \u2013 Kireka - Bbira roads construction project contracted at UGX 45,349,361,632. The contract provided that the works were to be completed by 01/07/2020. However, by the time of the audit in October 2021, one year and four months after planned completion date, the project works were not yet completed. \uf0b7 The acquisition of land for the Right of Way (RoW) for the SGR project has been delayed. The project plan was to acquire 5200 acres of land free of encumbrances at an estimated cost of UGX 534,600,000,000 for the construction of Kampala \u2013 Malaba SGR route by October 2016. However, only 1,295.98 (24.9%) acres of land had been acquired at a cost of UGX.95,361,767,388 (18%) as of September 2021.", "None", "None"], "type": "table"}}, {"content": "203", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "agreed resettlement houses was initially scheduled to be completed by"], [null, "December 2020, no contractor had been procured for this purpose by the"], [null, "time of the audit in September 2021, implying a delay of over 9 months."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["1 Ministry of Works and Transport (MoWT) Opinion Unqualified \uf0b7 I noted that the entity had prepared a strategic plan. However, this had not been approved by NPA at the end of the year under review. \uf0b7 The Ministry did not forecast the NTR to be collected during the year. However, a total of UGX6,995,230,920 was collected during the year. \uf0b7 Out of the total warrants of UGX. 1,280.322Bn received during the financial year, UGX. 1,067.967Bn was spent by the entity resulting in an unspent balance of UGX. 212.355Bn representing absorption level of 83.4% \uf0b7 The Ministry did not implement some of its planned activities during the year. Examples include: bridge inventory Data for BMS not collected; bridge management System (BMS) Software not procured, and; upgrading to Bitumen Standard Sebbowa road. \uf0b7 The Ministry had receivables worth UGX.1,570,776,843 out of which those worth UGX.623,855,947 were outstanding at the end of the previous year. There is likelihood of failure to recover the receivables that have been outstanding for over a year \uf0b7 Twenty-one (21) units of district road equipment had been lying in the workshops\u2019 yards for more than a year without repair. The equipment included: thirteen (13) motor graders of different models; four (4) bulldozers; One (1) pickup; two (2) dump trucks, and one (1) wheel loader. \uf0b7 Three (3) out of the nine (9) training aircrafts of the East African Civil Aviation Academy in Soroti were grounded due to non-repair and maintenance. The aircrafts were (registration numbers): 5X-RWE grounded due to a defective fuel injector pump; 5X-UAN grounded for mandatory structural modification and 5X -YKM grounded for a propeller overhaul. \uf0b7 I observed delayed compensation of PAPs for the development of the New Kampala Port in Bukasa. The valuation report for 2,378 PAPs with a total compensation sum of UGX 29.2 billion was approved by the Chief Government Valuer in October 2018. A total of 1,253 PAPs with a total compensation value of UGX.19.5 billion had been paid by 30th June 2021. As a result a total of 1,125 PAPs with a total compensation value of UGX.9.7 billion have remained unpaid for about three years. \uf0b7 Procurements worth UGX 1,772,908,757 which were not planned were implemented by the Ministry, while procurements worth UGX.7,465,000,000 which were planned were not implemented. \uf0b7 I observed delayed completion of Kayunga - Nabuganyi and Nansana \u2013 Kireka - Bbira roads construction project contracted at UGX 45,349,361,632. The contract provided that the works were to be completed by 01/07/2020. However, by the time of the audit in October 2021, one year and four months after planned completion date, the project works were not yet completed. \uf0b7 The acquisition of land for the Right of Way (RoW) for the SGR project has been delayed. The project plan was to acquire 5200 acres of land free of encumbrances at an estimated cost of UGX 534,600,000,000 for the construction of Kampala \u2013 Malaba SGR route by October 2016. However, only 1,295.98 (24.9%) acres of land had been acquired at a cost of UGX.95,361,767,388 (18%) as of September 2021.", "None"], "type": "table"}}, {"content": [["", "agreed resettlement houses was initially scheduled to be completed by"], [null, "December 2020, no contractor had been procured for this purpose by the"], [null, "time of the audit in September 2021, implying a delay of over 9 months."], [null, "\uf0b7 Significant delays in subdivision, demarcation and transfer of titles for"], [null, "fully acquired plots were observed on the Kampala-Jinja Expressway and"], [null, "Hoima-Wanseko Road projects."], [null, "\uf0b7 The Authority had an outstanding balance of UGX 215,059,225,419 in"], [null, "terms of payables at the year end. This figure increased by UGX"], [null, "73,885,957,262 (52.3%) from the previous year\u2019s amount of UGX"], [null, "141,173,268,157. It was observed that the bulk of this amount is"], [null, "comprised of unpaid certificates to contractors which yield interest due to"], [null, "delayed payments."], [null, "\uf0b7 Authority made payments amounting to UGX 17,078,565,465 as a result"], [null, "of penalties for the court cases and interest on delayed payments of"], [null, "advances and IPCs invoices from various projects. This is a loss to"], [null, "Government."], [null, "\uf0b7 The value of the Authority\u2019s infrastructure assets at the end of the"], [null, "financial year was disclosed as UGX10,417,198,881,566. However,"], [null, "contrary to the policy requirement to revalue the assets every three"], [null, "years, I was not availed with any valuation report for the infrastructure"], [null, "assets to confirm that the assets had ever been valued."], [null, "\uf0b7 35 road projects with a total contract value of USD.398,427,063.99 and"], [null, "UGX. 149,739,813,845 that were to be completed during the year were"], [null, "still on \u2013 going by the close of the year."], [null, "\uf0b7 Three civil cases with claims totaling to UGX6.991bn were brought"], [null, "against UNRA due to its failure to return residue land titles to the"], [null, "registered proprietors."], ["5 Uganda Civil Aviation Authority. 2020/21 Opinion Unqualified \uf0b7 I noted that the entity had prepared a strategic plan. However, this had not been approved by NPA at the end of the year under review. \uf0b7 UCAA budgeted to collect internal revenue of UGX 293bn during the year under review. Out of this, only UGX 114.991bn was collected, representing a performance of 39.2% of the target. \uf0b7 UCAA absorbed all its revenue collected, and accrued expenditure in unpaid bills that is. its actual expenditure was more than the revenue. \uf0b7 The Authority did not implement some of its planned activities during the year. Examples include: Capital projects for Regional Airports, KOICA Counterpart funding, and procurement of a fleet management system, updating the master plan and constructing the ground surface car park. \uf0b7 There was an increase in trade and other receivables of UGX. 12,279,645,000 (equivalent to 25%) from UGX. 48,854,526,000 to UGX.61,134,171,000. The delayed collection of the receivables may lead to bad debts. \uf0b7 Management reported an increase in trade payables of UGX 21,763,762,000 (equivalent to 47.9%) from UGX 45,470,736,000 to UGX 67,234,498,000. \uf0b7 The Authority had accumulated receivables of up to UGX 96,569,511,580 in the FY 2019/20 due from Government Agencies. In the year under review, there was no follow up of this debt to the Government agencies, and no amounts were cleared. \uf0b7 The Authority made a loss for the year under review amounting to UGX 29,321,645,000. Because of the loss, the Authority did not have capacity", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["1 Ministry of Works and Transport (MoWT) Opinion Unqualified \uf0b7 I noted that the entity had prepared a strategic plan. However, this had not been approved by NPA at the end of the year under review. \uf0b7 The Ministry did not forecast the NTR to be collected during the year. However, a total of UGX6,995,230,920 was collected during the year. \uf0b7 Out of the total warrants of UGX. 1,280.322Bn received during the financial year, UGX. 1,067.967Bn was spent by the entity resulting in an unspent balance of UGX. 212.355Bn representing absorption level of 83.4% \uf0b7 The Ministry did not implement some of its planned activities during the year. Examples include: bridge inventory Data for BMS not collected; bridge management System (BMS) Software not procured, and; upgrading to Bitumen Standard Sebbowa road. \uf0b7 The Ministry had receivables worth UGX.1,570,776,843 out of which those worth UGX.623,855,947 were outstanding at the end of the previous year. There is likelihood of failure to recover the receivables that have been outstanding for over a year \uf0b7 Twenty-one (21) units of district road equipment had been lying in the workshops\u2019 yards for more than a year without repair. The equipment included: thirteen (13) motor graders of different models; four (4) bulldozers; One (1) pickup; two (2) dump trucks, and one (1) wheel loader. \uf0b7 Three (3) out of the nine (9) training aircrafts of the East African Civil Aviation Academy in Soroti were grounded due to non-repair and maintenance. The aircrafts were (registration numbers): 5X-RWE grounded due to a defective fuel injector pump; 5X-UAN grounded for mandatory structural modification and 5X -YKM grounded for a propeller overhaul. \uf0b7 I observed delayed compensation of PAPs for the development of the New Kampala Port in Bukasa. The valuation report for 2,378 PAPs with a total compensation sum of UGX 29.2 billion was approved by the Chief Government Valuer in October 2018. A total of 1,253 PAPs with a total compensation value of UGX.19.5 billion had been paid by 30th June 2021. As a result a total of 1,125 PAPs with a total compensation value of UGX.9.7 billion have remained unpaid for about three years. \uf0b7 Procurements worth UGX 1,772,908,757 which were not planned were implemented by the Ministry, while procurements worth UGX.7,465,000,000 which were planned were not implemented. \uf0b7 I observed delayed completion of Kayunga - Nabuganyi and Nansana \u2013 Kireka - Bbira roads construction project contracted at UGX 45,349,361,632. The contract provided that the works were to be completed by 01/07/2020. However, by the time of the audit in October 2021, one year and four months after planned completion date, the project works were not yet completed. \uf0b7 The acquisition of land for the Right of Way (RoW) for the SGR project has been delayed. The project plan was to acquire 5200 acres of land free of encumbrances at an estimated cost of UGX 534,600,000,000 for the construction of Kampala \u2013 Malaba SGR route by October 2016. However, only 1,295.98 (24.9%) acres of land had been acquired at a cost of UGX.95,361,767,388 (18%) as of September 2021.", "None"], "type": "table"}}, {"content": "204", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["to cover any potential interest accruing on its long term loans in view of its earnings. Along with the lack of potential to cover loan interest, the Authority had a significant long term liabilities portfolio on its balance sheet, which majorly comprised of the loan from Exim Bank of China. \uf0b7 Prime Media\u2019s contract ended with a debt of UGX 1,131,017,128 which was unpaid for the year before the expiry of the contract. \uf0b7 UCAA has multiple systems operating in different departments which are tailored for the operations in the respective departments. A review of these systems revealed that some were not functional, not interfaced with other complementary system(s) and/or some of their modules were not working. Further, the IT Point of Sale System bought for tracking of revenue from concessionaire shops was out of date. \uf0b7 The Exim Bank loan terms to UCAA were renegotiated and this was to be formalized into an addendum agreement, to ensure that they are manageable. However, the addendum to the contract terms had still not been made by the time of this audit.", null, null], ["6", "Uganda National Airlines Company Ltd (UNACL). 2020/21 Opinion Qualified", "\uf0b7 UGX 8,716,398,000 was disclosed as the value of the inventories in the statement of financial position. However there was no evidence that Management carried out end of year stock taking to get actual values of inventories. In addition, there were no stores ledgers for engineering stores, and although the general stores had manual ledgers, the ledgers were not capturing Goods Received Note reference numbers (GRN)"], [null, null, "against the receipts in the ledgers as a reference of the goods received."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["1 Ministry of Works and Transport (MoWT) Opinion Unqualified \uf0b7 I noted that the entity had prepared a strategic plan. However, this had not been approved by NPA at the end of the year under review. \uf0b7 The Ministry did not forecast the NTR to be collected during the year. However, a total of UGX6,995,230,920 was collected during the year. \uf0b7 Out of the total warrants of UGX. 1,280.322Bn received during the financial year, UGX. 1,067.967Bn was spent by the entity resulting in an unspent balance of UGX. 212.355Bn representing absorption level of 83.4% \uf0b7 The Ministry did not implement some of its planned activities during the year. Examples include: bridge inventory Data for BMS not collected; bridge management System (BMS) Software not procured, and; upgrading to Bitumen Standard Sebbowa road. \uf0b7 The Ministry had receivables worth UGX.1,570,776,843 out of which those worth UGX.623,855,947 were outstanding at the end of the previous year. There is likelihood of failure to recover the receivables that have been outstanding for over a year \uf0b7 Twenty-one (21) units of district road equipment had been lying in the workshops\u2019 yards for more than a year without repair. The equipment included: thirteen (13) motor graders of different models; four (4) bulldozers; One (1) pickup; two (2) dump trucks, and one (1) wheel loader. \uf0b7 Three (3) out of the nine (9) training aircrafts of the East African Civil Aviation Academy in Soroti were grounded due to non-repair and maintenance. The aircrafts were (registration numbers): 5X-RWE grounded due to a defective fuel injector pump; 5X-UAN grounded for mandatory structural modification and 5X -YKM grounded for a propeller overhaul. \uf0b7 I observed delayed compensation of PAPs for the development of the New Kampala Port in Bukasa. The valuation report for 2,378 PAPs with a total compensation sum of UGX 29.2 billion was approved by the Chief Government Valuer in October 2018. A total of 1,253 PAPs with a total compensation value of UGX.19.5 billion had been paid by 30th June 2021. As a result a total of 1,125 PAPs with a total compensation value of UGX.9.7 billion have remained unpaid for about three years. \uf0b7 Procurements worth UGX 1,772,908,757 which were not planned were implemented by the Ministry, while procurements worth UGX.7,465,000,000 which were planned were not implemented. \uf0b7 I observed delayed completion of Kayunga - Nabuganyi and Nansana \u2013 Kireka - Bbira roads construction project contracted at UGX 45,349,361,632. The contract provided that the works were to be completed by 01/07/2020. However, by the time of the audit in October 2021, one year and four months after planned completion date, the project works were not yet completed. \uf0b7 The acquisition of land for the Right of Way (RoW) for the SGR project has been delayed. The project plan was to acquire 5200 acres of land free of encumbrances at an estimated cost of UGX 534,600,000,000 for the construction of Kampala \u2013 Malaba SGR route by October 2016. However, only 1,295.98 (24.9%) acres of land had been acquired at a cost of UGX.95,361,767,388 (18%) as of September 2021.", "None", "None"], "type": "table"}}, {"content": [["to cover any potential interest accruing on its long term loans in view of its earnings. Along with the lack of potential to cover loan interest, the Authority had a significant long term liabilities portfolio on its balance sheet, which majorly comprised of the loan from Exim Bank of China. \uf0b7 Prime Media\u2019s contract ended with a debt of UGX 1,131,017,128 which was unpaid for the year before the expiry of the contract. \uf0b7 UCAA has multiple systems operating in different departments which are tailored for the operations in the respective departments. A review of these systems revealed that some were not functional, not interfaced with other complementary system(s) and/or some of their modules were not working. Further, the IT Point of Sale System bought for tracking of revenue from concessionaire shops was out of date. \uf0b7 The Exim Bank loan terms to UCAA were renegotiated and this was to be formalized into an addendum agreement, to ensure that they are manageable. However, the addendum to the contract terms had still not been made by the time of this audit.", null, null], ["6", "Uganda National Airlines Company Ltd (UNACL). 2020/21 Opinion Qualified", "\uf0b7 UGX 8,716,398,000 was disclosed as the value of the inventories in the statement of financial position. However there was no evidence that Management carried out end of year stock taking to get actual values of inventories. In addition, there were no stores ledgers for engineering stores, and although the general stores had manual ledgers, the ledgers were not capturing Goods Received Note reference numbers (GRN)"], [null, null, "against the receipts in the ledgers as a reference of the goods received."], [null, null, "\uf0b7 I noted that the entity did not have a strategic / business plan aligned to"], [null, null, "NDPIII."], [null, null, "\uf0b7 UNACL budgeted to collect internal revenue of UGX 304.6bn during the"], [null, null, "year under review. Out of this, only UGX 48.6bn was collected,"], [null, null, "representing a performance of 16% of the target."], [null, null, "\uf0b7 The Company did not implement some of its planned activities during the"], [null, null, "year. Examples include: Procurement of spare parts for the Airbus fleet;"], [null, null, "supporting 32 pilots for A330-800 neo type training, and; supporting 60"], [null, null, "pilots in simulator training."], [null, null, "\uf0b7 The company had payables totaling UGX.47,032,043,000. All the"], [null, null, "outstanding invoices were payable to UCAA. Out of the amount, payables"], [null, null, "totaling UGX 16,065,309,363 had been due for more than 6 months."], [null, null, "\uf0b7 UGX 1,127,484,315 as the value of Property Plant and Equipment In the"], [null, null, "statement of financial position and the corresponding note (Note 12) as"], [null, null, "at the close of the financial year. However, it was noted that assets were"], [null, null, "not engraved to give them an identification number for easy of"], [null, null, "identification. It was also noted that the assets could not be traced in the"], [null, null, "assets\u2019 register due to lack of identification numbers."], [null, null, "\uf0b7 I carried out financial analysis of UNACL financial performance and"], [null, null, "observed that the Company had made losses for the year 2019/2020 and"], [null, null, "2020/2021 amounting to UGX102.442bn and UGX164.573bn respectively."], [null, null, "On review of the operating margin, I observed that the costs before"], [null, null, "considering interest and taxes exceeded company revenues for the two"], [null, null, "years. I also observed that due to the losses incurred, the Company"], [null, null, "generated negative return on assets of 12.2% for the year 2019/2020"], [null, null, "and 13.1% for the year 2020/2021. The Company\u2019s revenue is still far"], [null, null, "below its assets."], [null, null, "\uf0b7 UACL implemented twenty-five (25) procurements outside the approved"], [null, null, "procurement plan for the FY 2020/2021. The procurements were made in"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["1 Ministry of Works and Transport (MoWT) Opinion Unqualified \uf0b7 I noted that the entity had prepared a strategic plan. However, this had not been approved by NPA at the end of the year under review. \uf0b7 The Ministry did not forecast the NTR to be collected during the year. However, a total of UGX6,995,230,920 was collected during the year. \uf0b7 Out of the total warrants of UGX. 1,280.322Bn received during the financial year, UGX. 1,067.967Bn was spent by the entity resulting in an unspent balance of UGX. 212.355Bn representing absorption level of 83.4% \uf0b7 The Ministry did not implement some of its planned activities during the year. Examples include: bridge inventory Data for BMS not collected; bridge management System (BMS) Software not procured, and; upgrading to Bitumen Standard Sebbowa road. \uf0b7 The Ministry had receivables worth UGX.1,570,776,843 out of which those worth UGX.623,855,947 were outstanding at the end of the previous year. There is likelihood of failure to recover the receivables that have been outstanding for over a year \uf0b7 Twenty-one (21) units of district road equipment had been lying in the workshops\u2019 yards for more than a year without repair. The equipment included: thirteen (13) motor graders of different models; four (4) bulldozers; One (1) pickup; two (2) dump trucks, and one (1) wheel loader. \uf0b7 Three (3) out of the nine (9) training aircrafts of the East African Civil Aviation Academy in Soroti were grounded due to non-repair and maintenance. The aircrafts were (registration numbers): 5X-RWE grounded due to a defective fuel injector pump; 5X-UAN grounded for mandatory structural modification and 5X -YKM grounded for a propeller overhaul. \uf0b7 I observed delayed compensation of PAPs for the development of the New Kampala Port in Bukasa. The valuation report for 2,378 PAPs with a total compensation sum of UGX 29.2 billion was approved by the Chief Government Valuer in October 2018. A total of 1,253 PAPs with a total compensation value of UGX.19.5 billion had been paid by 30th June 2021. As a result a total of 1,125 PAPs with a total compensation value of UGX.9.7 billion have remained unpaid for about three years. \uf0b7 Procurements worth UGX 1,772,908,757 which were not planned were implemented by the Ministry, while procurements worth UGX.7,465,000,000 which were planned were not implemented. \uf0b7 I observed delayed completion of Kayunga - Nabuganyi and Nansana \u2013 Kireka - Bbira roads construction project contracted at UGX 45,349,361,632. The contract provided that the works were to be completed by 01/07/2020. However, by the time of the audit in October 2021, one year and four months after planned completion date, the project works were not yet completed. \uf0b7 The acquisition of land for the Right of Way (RoW) for the SGR project has been delayed. The project plan was to acquire 5200 acres of land free of encumbrances at an estimated cost of UGX 534,600,000,000 for the construction of Kampala \u2013 Malaba SGR route by October 2016. However, only 1,295.98 (24.9%) acres of land had been acquired at a cost of UGX.95,361,767,388 (18%) as of September 2021.", "None", "None"], "type": "table"}}, {"content": "205 \ndifferent currencies amounting to (for each currency); Euro 1150,854.06, Kenya Shillings 61,879.2, USD 65,441.36, Tanzania Shillings 7,752,600 and UGX 346,738,939. \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- A purchase Order was made for the supply of inflight equipment at a price of USD 25,694.46 (VAT Exclusive) without the approval of the Contracts Committee.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Two companies submitted bids for specialized motorized equipment used in ground handling of aircraft. The companies failed the preliminary stage (compliance), however, the Evaluation Committee did not cancel the evaluation process. The contract manager was not appointed and the delivery was not witnessed.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- USD 8,620.7 vide payment voucher No PV07/21/072 was paid to DAS Air as rent for the month of April 2021. Further to the above a review of invoices revealed that DAS Air had billed Uganda Airlines a total of USD 43,103.5 for unpaid ground rent. However, Uganda Airlines had not made any tenancy agreement with the DAS air, and there was no handover report from Uganda Airlines to DAS Air.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- UGX 103,532,800 (USD 28,000) was paid to the supplier vide payment voucher No. PV09/20/025 dated 4/9/2020. The vehicle was purchased through direct procurement without proper justification.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Uganda National Airlines Limited made a contract agreement with M/s Ninesun Manufacturing Limited for supply of inflight service equipment for airbus at a contract amount of USD 319,226.86. The items were said to have been delivered to DAS Air. I was not provided with evidence that the items were actually delivered, witnessed for quality and quantity and handed over to DAS Air stores.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- UNACL concluded the procurement of a contractor for the provision of an Enterprise Resource Planning (ERP) software solution at a contract sum of USD 1,066,910 (VAT Exclusive) as well as the provision of an integrated Passenger Service System at a contract sum of USD 1,234,441 (VAT Exclusive). The procurements were conducted and finalized without seeking the necessary approvals from NITA-U.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The company issued a purchase order on 27/01/2021 to M/s Stelia Aerospace for Supply of critical spare parts for business class seats for A330-800 NEO at a price of USD 146,230.72. I was however not provided with the contract for the supply.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- From the 20 procurements sampled, I noted that neither was there Accounting Officer\u2019s appointments of contract managers nor were there contract management files. The procurements were made in different currencies amounting to (for each currency); Euro 212,050.67, Kenya Shillings 12,253,905.74, USD 109,803,962.54 and UGX 347,242,879.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Company did not have a Board approved staff structure and establishment to assess staff recruitment needs and staffing status, and did not have approved staff salary grades. This affected proper planning and budgeting for staff costs. As a consequence, the Company incurred excess expenditure of UGX 4,919,238,464 (USD 1,333,008) on salaries and staff expenses.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- There has been delayed conclusion of suspension cases. On 21st of April 2021, some HoDs were suspended for a period of 3 months (effective 29th April, 2021) to enable the appointed committee to investigate and report on stated allegations. Review of the staff files revealed that there were no committee resolutions on the cases and as a result Management extended the suspension on 20th August 2021 for another 3 months.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n206", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Since the affected staff remained on the same terms of contract, the"], [null, "officers appointed to act in their positions receive extra pay implying"], [null, "double payment for the same position. As a consequence, the company"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": [["", "Since the affected staff remained on the same terms of contract, the"], [null, "officers appointed to act in their positions receive extra pay implying"], [null, "double payment for the same position. As a consequence, the company"], [null, "has lost a total of UGX 2,319,017,267 in a seven months\u2019 period (May to"], [null, "November 2021)."], ["7 Uganda Railways Corporation. 2020/21 Opinion Qualified \uf0b7 The Corporation had Non-current assets worth UGX.3,525,540,249,000 as at 30th June 2021. However, this figure included a total of UGX.6,012,000,000 in respect of Kabalega ferry (UGX.5,760,000,000) and Barbus ferry (UGX.252,000,000) which sunk under water twenty five years and sixteen years respectively. Since the ferries have been out of use under water for a long time without retrieval and cannot be disposed of while under water, it cannot be determined whether they still hold the value indicated to the Corporation. \uf0b7 The Corporation had GoU equipment loans amounting to UGX.22,067,482,000 at the beginning and end of the year under review. Out of this loan amount, loans totalling UGX.16,511,595,000 (other than the Spanish Government loan) were not supported and did not show any movement over the last four (4) years. \uf0b7 Interest arising from loans that was yet to be cleared by URC amounted to UGX.9,511,880,000. However, this balance has been outstanding over several years without any movement. The status quo still remained the same by the close of the year under review. This interest payable was not supported by any original documentation. \uf0b7 Trade and Other Payables increased from UGX.17,937,602,000 at the beginning of the year to UGX.21,513,931,000 at the close of the year. Out of the amount, trade and other payables worth UGX.9,753,781,407 lacked supporting documents such as LPOs, contracts, inward invoices, claims and demand notes. \uf0b7 The Corporation had Trade and Other Receivables of UGX.75,637,890,000 as at 30th June 2021. The figure includes UGX.69,516,000,000 due from Government in respect of the Nsambya land. This amount has remained un-paid to URC for too long despite Government having disposed of the land to the public long ago implying that the Corporation may never be compensated for its land. \uf0b7 URC budgeted to collect internal revenue of UGX 120.49 during the year under review. Out of this, only UGX 54.6bn was collected, representing a performance of 45.3% of the target. \uf0b7 The Corporation did not implement some of its planned activities during the year. Examples include: Sleeper reconditioning; Kampala Station not fencing; Tororo Station Roof Repairs and; Rehabilitation of Steel Mill Jinja siding. \uf0b7 The Corporation made losses for the past two years; UGX 37,783,152,000 (2020/2021) and UGX 66,151,318,000 (2019/2020). The Corporation\u2019s losses and the ratios computed are an indication that Uganda Railways Corporation is not performing well in terms of profitability and ability to sustain provision of services without further Government intervention for funding and Management strategies to improve revenue generation. \uf0b7 Management did not assess impairment of assets despite existence of impairment indicators. For instance, rental properties were being charged below market value. \uf0b7 Uganda Railways Corporation land worth UGX.91,832,636,500 lacked land titles as evidence of URC\u2019s rights to own and use the property. Management\u2019s efforts to secure the land titles appear remote. Lack of", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": "207", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["land titles has led to heavy encroachment and grabbing of the Corporation\u2019s land. \uf0b7 URC procured four (4) used locomotives at UGX.41,323,768,935. I noted that the bidder did not comply with some requirements within the bid document which were supposed to be the basis of evaluation. Despite the non-compliance at the preliminary stage, the bid was evaluated at the Technical stage without following procurement regulations. \uf0b7 Government signed an agreement with Mango Tree (U) Ltd for the rehabilitation and upgrade of the Pamba ferry. However, the vessel was still grounded after a year of signing the agreement. \uf0b7 An officer of URC irregularly signed to transfer land measuring 4.452 hectares in Lira (under FRV 220 Folio 13). The land was subdivided into plots 41-63, 52-62, 42-50 and the titles were being processed. \uf0b7 Jinja Municipal took part of URC land in Jinja (6.3 acres) and gave it out to 58 developers, without consultation with the Corporation.", null, null], ["8", "Busega-Mpigi Road Project (Uganda National Roads Authority) 2020 Opinion Unqualified", "\uf0b7 I observed slow progress in Construction works and accumulation of loan charges. As of June 30th 2020, the contractor had only achieved physical progress of 0.13% against 12.77% planned cumulative progress. The total time lapse since commencement of the construction works was 7 months constituting 24.26% of the total contract duration yet only 0.13% construction work had been achieved. Slow progress in Construction works has led to continued accumulation of both Commitment and"], [null, null, "Service Charges that amounted to UGX 2,921,803,802 and UGX"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "Since the affected staff remained on the same terms of contract, the"], "type": "table"}}, {"content": [["land titles has led to heavy encroachment and grabbing of the Corporation\u2019s land. \uf0b7 URC procured four (4) used locomotives at UGX.41,323,768,935. I noted that the bidder did not comply with some requirements within the bid document which were supposed to be the basis of evaluation. Despite the non-compliance at the preliminary stage, the bid was evaluated at the Technical stage without following procurement regulations. \uf0b7 Government signed an agreement with Mango Tree (U) Ltd for the rehabilitation and upgrade of the Pamba ferry. However, the vessel was still grounded after a year of signing the agreement. \uf0b7 An officer of URC irregularly signed to transfer land measuring 4.452 hectares in Lira (under FRV 220 Folio 13). The land was subdivided into plots 41-63, 52-62, 42-50 and the titles were being processed. \uf0b7 Jinja Municipal took part of URC land in Jinja (6.3 acres) and gave it out to 58 developers, without consultation with the Corporation.", null, null], ["8", "Busega-Mpigi Road Project (Uganda National Roads Authority) 2020 Opinion Unqualified", "\uf0b7 I observed slow progress in Construction works and accumulation of loan charges. As of June 30th 2020, the contractor had only achieved physical progress of 0.13% against 12.77% planned cumulative progress. The total time lapse since commencement of the construction works was 7 months constituting 24.26% of the total contract duration yet only 0.13% construction work had been achieved. Slow progress in Construction works has led to continued accumulation of both Commitment and"], [null, null, "Service Charges that amounted to UGX 2,921,803,802 and UGX"], [null, null, "5,802,593,707 respectively as at the reporting date."], [null, null, "\uf0b7 UNRA reallocated GOU counterpart funding to other projects for the year"], [null, null, "ended 30th June, 2020. A total of UGX 320,077,550 was reallocated from"], [null, null, "the project to other projects. The reallocations delay project progress."], ["9 Busega-Mpigi Road Project (Uganda National Roads Authority). 2021 Opinion Unqualified \uf0b7 I observed slow progress in Construction works and accumulation of loan charges. As of June 30th 2021, the contractor had only achieved 3.42% against 29.18% planned cumulative progress. The total time lapse since commencement of the construction works was 19 months constituting 64.01% of the total contract duration yet only 3.42% construction work had been achieved. Slow progress in Construction works has led to continued accumulation of both Commitment and Service Charges that amounted to UGX 3,224,867,623 and UGX 7,140,345,245 respectively as at the reporting date. \uf0b7 I observed failure to procure Prefabricated Pipe Culvert Units to the project which is delaying project progress. The contractor could not progress through pipe culvert installation due to lack the culverts. \uf0b7 There were delays in payments to the contractor that are likely to lead to interest charges. I observed that on 2nd June 2021, the contractor issued IPC No. 3 amounting to UGX 8,303,000,336 which was unpaid by 30th June, 2021 and interest on the late payment was due to commence on 28th July 2021. \uf0b7 I observed delayed possession of site and land take over by the contractor. By 30th June, 2021, land acquisition was at 54.8% or 14.605 km of the main expressway where access to and possession was granted. It is to be noted that 100% access to and possession should have been formally handed over after 18 months (that is; 22nd May 2021) from commencement. \uf0b7 UNRA reallocated GOU counterpart funding to other projects for the year ended 30th June, 2020. A total of UGX 1,956,237,995 was reallocated", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "Since the affected staff remained on the same terms of contract, the"], "type": "table"}}, {"content": "208", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["from the project to other projects. The reallocations delay project progress.", null, null], ["10", "Kapchorwa-Suam Road Project (Uganda National Roads Authority) 2021 Opinion Unqualified", "\uf0b7 I observed delayed access and possession of site by the contractor. The last section of the road (from km 48+000 to km 073+000) was granted to the contractor on the 14th of June 2021 which is after 888 days. Further, additional land acquisition is still under progress from Km33+000 to Km73+000. Civil works from Km 46 to Km 58 have been put on hold pending additional land take especially for slope protection. It was also noted that new structures were being erected in the road reserve at"], [null, null, "Km17+692 and KM5+430."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "Since the affected staff remained on the same terms of contract, the"], "type": "table"}}, {"content": [["from the project to other projects. The reallocations delay project progress.", null, null], ["10", "Kapchorwa-Suam Road Project (Uganda National Roads Authority) 2021 Opinion Unqualified", "\uf0b7 I observed delayed access and possession of site by the contractor. The last section of the road (from km 48+000 to km 073+000) was granted to the contractor on the 14th of June 2021 which is after 888 days. Further, additional land acquisition is still under progress from Km33+000 to Km73+000. Civil works from Km 46 to Km 58 have been put on hold pending additional land take especially for slope protection. It was also noted that new structures were being erected in the road reserve at"], [null, null, "Km17+692 and KM5+430."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "Since the affected staff remained on the same terms of contract, the"], "type": "table"}}, {"content": [["from the project to other projects. The reallocations delay project progress.", null, null], ["10", "Kapchorwa-Suam Road Project (Uganda National Roads Authority) 2021 Opinion Unqualified", "\uf0b7 I observed delayed access and possession of site by the contractor. The last section of the road (from km 48+000 to km 073+000) was granted to the contractor on the 14th of June 2021 which is after 888 days. Further, additional land acquisition is still under progress from Km33+000 to Km73+000. Civil works from Km 46 to Km 58 have been put on hold pending additional land take especially for slope protection. It was also noted that new structures were being erected in the road reserve at"], [null, null, "Km17+692 and KM5+430."], [null, null, "\uf0b7 I observed delays in execution of Project civil works. UNRA engaged M/S"], [null, null, "China State Construction Engineering Corporation Ltd on the 7th May"], [null, null, "2018 to upgrade Kapchorwa-Suam road for a period of 36 months, with"], [null, null, "effect from 1st October 2018. There was an extension of time of 4.5"], [null, null, "months up to 15th February 2022. Based on the extension of time, the"], [null, null, "time lapse as at 30th June 2021 was 33 months that is 81.40 %."], [null, null, "However the reported cumulative physical progress for civil works was"], [null, null, "43.14% with no active works from Km 55 to km 73."], ["11 Road Sector Support Project 4 \u2013 Kigumba-Masindi- Hoima-Kabwoya Road (2021) (Uganda National Roads Authority). 2021 Opinion Unqualified \uf0b7 I observed delayed completion of civil works on Upgrading of Bulima \u2013 Kabwoya Road (Lot2).The project commencement date was 1st December 2015, and the initial completion date was after 30 months on 31st May 2018. Successive revisions of completion dates extended the construction period by a further 22 months with the last revised completion date being 27th March 2021. A certificate of substantial completion was issued in January 2021, and the contractor allowed 12 months as the Defects Liability Period, expiring on 27th January 2022. The snag list included two main items; the construction of Hoima Town Roads and a way bridge. \uf0b7 I observed delayed completion of civil works on Upgrading of Kigumba \u2013 Bulima Road (Lot1). The construction period was for 30 months (after commencement in March 2018), elapsing on 31st August 2020. When the Audit Team visited the site in September 2021, (42 months after commencement), the attained level of completion was approximately 95%. However, the new proposed completion date of 31st August had passed and no new completion date had been communicated. \uf0b7 There were delays in payment of lot1 supervision fees. By the time of my audit, the Lot 1 Supervising Engineer\u2019s unpaid invoices had accumulated to Euros 661,605 for the foreign component of the contract and UGX 1.38bn for the local component. The delays are likely to impact on the Engineer\u2019s ability to perform the contractual obligations and in turn impact on the progress of the construction works.", null, null], ["12", "Albertine Regional Sustainable Development Project (ARSDP) (Uganda National Roads Authority). 2021 Opinion Unqualified", "\uf0b7 I observed delayed implementation of civil works (Upgrading of Kyenjojo- Kabwoya Raod \u2013 100km). The duration of the contract was 36 months (from 5th April 2016 to 4tth April 2019) excluding the Defects Liability Period. There were two extensions of time; the first one for 818 days i.e from 4th April 2019 up to 30th June 2021 and the second one for four months from 1st July 2021 to 31st October 2021. The right of way for the last section, Km 0 to Km 30 was handed over to the contractor on the 14th September 2018. However, as per the monthly report No. 63 for the"], [null, null, "month of June 2021, the progress of works was reported as 94.83%"], [null, null, "against planned of 96.27%. In addition to this, the contractor was"], [null, null, "supposed to substantially complete and hand over 30% of works within"], [null, null, "180 days of the commencement date. However, as at 30th June 2021"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "Since the affected staff remained on the same terms of contract, the"], "type": "table"}}, {"content": "209", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "(1,912 days) no section of the road was handed over and UNRA."], [null, "\uf0b7 There were significant defects on the road works. I observed failure of"], [null, "road shoulders, lined drain and a speed hump at KM88+678. It was also"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Since the affected staff remained on the same terms of contract, the"], "type": "table"}}, {"content": [["", "(1,912 days) no section of the road was handed over and UNRA."], [null, "\uf0b7 There were significant defects on the road works. I observed failure of"], [null, "road shoulders, lined drain and a speed hump at KM88+678. It was also"], [null, "observed that the contractor continued to construct line drains on steep"], [null, "slopes without scour checks."], [null, "\uf0b7 I also observed poor quality works on some sections of the road"], [null, "construction. For example: poor visibility on the right-hand side of river"], [null, "Nguse bridge and also inadequate protection between the end of stone"], [null, "pitching and the stream at the bridge; noticeable bleeding at Km 52+511,"], [null, "failed line drain at Km71+200 RHS and damaged guard rail at km72+921"], [null, "RHS; maintenance of the completed sections was poor with overgrown"], [null, "grass and silted drainages especially from Km 51 to Km 100, and;"], [null, "pedestrian walkways were not provided for in the design of Kagadi town"], [null, "roads which were under construction at time of the audit."], [null, "\uf0b7 I noted lack of adherence to the insurance contract. The ICEA Workman\u2019s"], [null, "Compensation Policy No 110-A2506044-18 covering the period 18th"], [null, "January 2021 to 17th February 2022 indicated that the number of staff"], [null, "insured are 181 only with neither the names nor the number of staff"], [null, "under each category/designation indicated but the monthly progress"], [null, "reports, the PAYE and NSSF returns for the period under review indicated"], [null, "that the contractor has over 400 staff. Further, the contract required that"], [null, "the insurances are in the joint names of the parties that is; UNRA and the"], [null, "contractor. However, the UAP Old Mutual contractor\u2019s All Risk Policy No"], [null, "0000461578 and the ICEA Motor Commercial Policy No. 080-A2-105193-"], [null, "17 indicate that the insured was only the contractor."], [null, "\uf0b7 Work Permits for all the foreign consultant\u2019s and contractor\u2019s staff were"], [null, "not provided for review. In the absence of the work permits for the"], [null, "foreign staff, the implication is that the expatriate staff are working"], [null, "irregularly in Uganda irregularly and this may lead to deportation, which"], [null, "will in turn affect the progress of work."], ["13 Road Sector Support Project 5 (Upgrading of Rukungiri- Kihihi-Ishasha/Kanungu and Bumbobi-Lwakhakha Roads (Uganda National Roads Authority). 2020. Opinion Unqualified \uf0b7 I observed significant delays in Project implementation. During the FY 2019/20, Project disbursements from ADF amounted to UA 6,679,508.53. From the signed loan amount of UA 70,000,000, only UA 24,672,103.72 representing 35% of the signed loan amount had been cumulatively disbursed through direct payments for Project expenditures as at 30th June 2020. However, 91% of the original project implementation time had elapsed as at 30th June 2020. Civil works for the upgrade of Bumbobi-Lwakhakha 44.5km road had attained 84% physical progress as at 30th June 2020 versus time progress and planned physical progress of 91%. The financial progress stood at 83% against plan of 92% as at 30th June 2020. For the upgrade of Rukungiri-Kihihi-Ishasha/Kanungu (78.5km), 19.24% cumulative physical progress had been achieved as at 30th June 2020 although 33.4% was planned to be completed. \uf0b7 During the FY 2019/20, UGX 3,033,479,790 (28%) of GOU counterpart project funds were re-allocated to other Projects. Re-allocation of Project funds to other projects invalidates the approved plan for implementation of RSSP-V activities. \uf0b7 UGX 267,083,716 was paid as interest on delayed payments. Such costs are un-necessary and represent unbudgeted expenditures which affect funds ear-marked for implementation of planned Project activities. \uf0b7 UGX 226,500,820 had been paid to Government agencies (votes) including sub-counties and town councils during the FY 2019/20. These payments constitute revenue received for purpose of Government and", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Since the affected staff remained on the same terms of contract, the"], "type": "table"}}, {"content": "210", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["should have been paid directly to the Uganda Consolidated Fund. \uf0b7 Financing charges were accumulating due to low utilization of the loan funds. Total charges of UGX 3,912,848,969 accrued on the disbursed and undisbursed loan balances during the FY 2019/2020. This is comprised of UGX 3,079,241,588 (79%) being charges on the undisbursed loan balances during the year and UGX 833,607,381 (21%) being charges on the disbursed loan amounts.", null, null], ["14", "Road Sector Support Project 5 (Upgrading of Rukungiri- Kihihi-Ishasha/Kanungu and Bumbobi-Lwakhakha Roads (Uganda National Roads Authority). 2021 Opinion Unqualified", "\uf0b7 I observed significant delays in Project implementation. During the FY 2020/21, Project disbursements from ADF amounted to UA 10,235,407.97 resulting into cumulative disbursements of UA 34,907,511.69 (representing 49.9% of the signed amount of UA 70,000,000). Whereas the upgrading of Bumbobi-Lwakhakha (Lot2) 44.5km road had been substantially completed and the road was handed over to UNRA by the Contractor on 21st December 2020, the upgrading of Rukungiri-Kihihi- Ishasha/Kanungu (Lot1) 78.5km stretch had attained cumulative physical progress of only 42.6% completion rate against planned progress of 55.1% as at 30th June 2021. As at 30th June 2021, only 18 months"], [null, null, "(19.6%) time were left to the end of the extended Project"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "Since the affected staff remained on the same terms of contract, the"], "type": "table"}}, {"content": [["should have been paid directly to the Uganda Consolidated Fund. \uf0b7 Financing charges were accumulating due to low utilization of the loan funds. Total charges of UGX 3,912,848,969 accrued on the disbursed and undisbursed loan balances during the FY 2019/2020. This is comprised of UGX 3,079,241,588 (79%) being charges on the undisbursed loan balances during the year and UGX 833,607,381 (21%) being charges on the disbursed loan amounts.", null, null], ["14", "Road Sector Support Project 5 (Upgrading of Rukungiri- Kihihi-Ishasha/Kanungu and Bumbobi-Lwakhakha Roads (Uganda National Roads Authority). 2021 Opinion Unqualified", "\uf0b7 I observed significant delays in Project implementation. During the FY 2020/21, Project disbursements from ADF amounted to UA 10,235,407.97 resulting into cumulative disbursements of UA 34,907,511.69 (representing 49.9% of the signed amount of UA 70,000,000). Whereas the upgrading of Bumbobi-Lwakhakha (Lot2) 44.5km road had been substantially completed and the road was handed over to UNRA by the Contractor on 21st December 2020, the upgrading of Rukungiri-Kihihi- Ishasha/Kanungu (Lot1) 78.5km stretch had attained cumulative physical progress of only 42.6% completion rate against planned progress of 55.1% as at 30th June 2021. As at 30th June 2021, only 18 months"], [null, null, "(19.6%) time were left to the end of the extended Project"], [null, null, "implementation time of 31st December 2022. It is unlikely that UNRA will"], [null, null, "complete the 57.4% works outstanding (planned) for the upgrade of"], [null, null, "Rukungiri-Kihihi-Ishasha/Kanungu road in the agreed timelines."], [null, null, "\uf0b7 During the FY 2019/20, UGX 3,822,002,388 (36%) of GOU counterpart"], [null, null, "project funds were re-allocated to other Projects. Re-allocation of Project"], [null, null, "funds to other projects invalidates the approved plan for implementation"], [null, null, "of RSSP-V activities."], [null, null, "\uf0b7 UGX 150,255,638 was paid as interest on delayed payments. Such costs"], [null, null, "are un-necessary and represent unbudgeted expenditures which affect"], [null, null, "funds ear-marked for implementation of planned Project activities."], [null, null, "\uf0b7 Financing charges were accumulating due to low utilization of the loan"], [null, null, "funds. UGX 3,770,851,261 was accrued on the disbursed and undisbursed"], [null, null, "loan balances with ADF during the FY 2020/2021. This is comprised of"], [null, null, "UGX 2,620,478,974 (69%) being charges on the undisbursed loan"], [null, null, "balances during the year and UGX 1,150,372,287 (31%) being charges"], [null, null, "on the disbursed loan amounts. For the last two financial years (FY"], [null, null, "2019/20 and 2020/21), total charges of UGX 7,683,700,230 had accrued"], [null, null, "on the loan balances with ADF. This is comprised of UGX 5,699,720,562"], [null, null, "(74%) being charges on the undisbursed loan balances and UGX"], [null, null, "1,983,979,668 (26%) being charges on the disbursed loan balances."], ["15 Upgrading of Tirinyi-Pallisa- Kumi and Pallisa-Kamonkoli Road project (Uganda National Roads Authority). 2020 \uf0b7 The Authority was made to pay interest as a result of delay to pay the contractor\u2019s approved interim payment certificates (IPCs). The contractor invoked clause 14.7 and 14.8 of GCC and charged interest of UGX 373,044,074.47 for IPCs 1-6. Another interest amount of UGX 166,845,192 was paid for IPCs 11,12,13,14. The total interest paid for the delayed settlement of the IPCs amounted to UGX 539,889,266. These interest payments could have been higher if the dollar amounts had not been negotiated downwards by USD 108,262.29 due to disagreements in computations. \uf0b7 During the FY 2019/20, UGX 892,920,000 of Project funds were re- allocated to other Projects. Re-allocation of Project funds to other projects overrides established budgeting procedures. \uf0b7 There were delays in recruitment of the Project consultant. In the period 15th March 2018 to 26th April 2021, there was no Project consultant procured to carry out supervisory roles for upgrading the Tirinyi-Kumi-", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "Since the affected staff remained on the same terms of contract, the"], "type": "table"}}, {"content": "211", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Pallisa-Kamonkoli Road Project. In this period, the Directorate of Roads and Bridges Development of UNRA stepped in to carry out design review and supervisory roles in addition to their other activities. Recruitment of the Consultant, AECO (Abuljebain Engineering Consulting Office) delayed until 15th March 2021 and they commenced work on 26th April 2021 four months when the project physical progress was already at 92.51% and in time progress was 37.3 months (103.6%) to completion. The Consultant\u2019s first report was in the month of May 2021. \uf0b7 I observed delays in payment of Project Affected Persons. As of 30th June 2021 payment of PAPs was still incomplete with a total of 156 PAPs not yet paid. Tirinyi Pallisa Kumi (Lot 1) had 100 PAPs for land measuring 80.06 acres while Pallisa Kamonkoli road (Lot 2) had 56 PAPs not paid for 27.318 acres of land (by May 2021)", null, null], ["16", "Upgrading of Tirinyi-Pallisa- Kumi and Pallisa-Kamonkoli Road project (Uganda National Roads Authority).", "\uf0b7 There were overpayments to the contractor in interim payment certificates numbers 25 and 26 amounting to UGX 8,613,048,720 (USD 2,556,164.89). These payments were meant for supervisors who had not been recruited."], [null, "2021", null], ["17 North Eastern Road- Corridor Asset Management Project (Uganda National Roads Authority) 2020/21 \uf0b7 The Project did not have an annual work plan and budget prepared for implementation of its activities. Also, quantification of Project outputs was not done for the financial year audited. \uf0b7 I observed delays in Project implementation. From the signed loan", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "212", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", null, null], ["18", "Masaka-Bukakata Road project (2021) (Uganda National Roads Authority)", "\uf0b7 Project funds to the tune of UGX 262,339,751 were reallocated from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals."], [null, "2020/21", null], ["LANDS SECTOR", null, null], ["1", "National Physical Planning Board 2020/21", "\uf0b7 Out of the budgeted revenue of UGX.6.0 Bn, UGX.5.29 Bn was realised, resulting in a shortfall of UGX 0.710 Bn, which is 12% of the budget, Out of the total receipts for the financial year of UGX 5.29, Bn, UGX 2.945 Bn was spent representing an absorption level of 56%."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "213", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "were not quantified at all."], [null, null, "\uf0b7 One (01) output with one (01) activity and expenditure worth UGX 0.452"], [null, null, "Bn was fully implemented., two (2) outputs with two (02) activities worth"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["", null, "were not quantified at all."], [null, null, "\uf0b7 One (01) output with one (01) activity and expenditure worth UGX 0.452"], [null, null, "Bn was fully implemented., two (2) outputs with two (02) activities worth"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["", null, "were not quantified at all."], [null, null, "\uf0b7 One (01) output with one (01) activity and expenditure worth UGX 0.452"], [null, null, "Bn was fully implemented., two (2) outputs with two (02) activities worth"], [null, null, "UGX.0.308 Bn were not implemented."], [null, null, "\uf0b7 I noted that out of the approved staff structure of thirty five (35)"], [null, null, "positions, no position was substantively filled. The Board had only three"], [null, null, "(3) staff on secondment and twenty six (26) on assignment of duties."], [null, null, "\uf0b7"], ["2 Ministry of Lands, Housing and Urban Development 2020/21 Opinion Unqualified \uf0b7 Out of the budgeted NTR of UGX.5.500Bn for the financial year 2019/2020 only UGX.5.480Bn was realized, representing a performance of 99.6 % above the target. \uf0b7 The Ministry budgeted for UGX.74.32Bn in Government receipts, out of which UGX.71.13Bn was warranted, resulting in a shortfall of UGX.3.19Bn which is 4.29% of the budget. \uf0b7 Out of the total receipts of UGX.71.12Bn, UGX.69.13Bn was spent resulting into an unspent balance of UGX.1.99Bn representing an absorption level of 97.2%. The balance unspent was subsequently swept back to the consolidated fund at the end of the financial year. \uf0b7 I sampled 34 outputs with a total of 175 activities and expenditure of UGX 57.908Bn and noted that 15 outputs with a total of 67 activities and expenditure of UGX.12.45Bn were fully quantified. Fifteen (15) outputs with a total of 92 activities and expenditure worth UGX.42.35Bn were insufficiently quantified. Four (4) outputs with a total of 16 activities and expenditure worth UGX.3.11Bn were not quantified. \uf0b7 I assessed the implementation of 15 fully quantified outputs with a sample of 67 activities worth UGX.12.45Bn and noted that three (3) outputs with a total of three (3) activities worth UGX.0.456 Bn were fully implemented. Twelve (12) outputs with a total of sixty-four (64) activities worth UGX.11.99Bn were partially implemented. \uf0b7 I noted that the Ministry\u2019s Payables amount increased by UGX.105,145,022,390 from UGX.144,329,975,873 in the previous year to UGX.249,474,998,263 in the current year. In addition, UGX.11,593,918,200 of the new compensations related to private persons that had been included among the ranchers to be compensated, but lacked ranch title number, area of land lost and other details recorded in the domestic arrears schedule. \uf0b7 I noted a recognized NTR amount of UGX.1.7billion relating to proceeds from the sale of government pool housed had no proper documentation. \uf0b7 I noted that Parliament approved a payment of UGX.3,802,500,000, as compensation for Ndeeba Land but the payment was halted by an interim court order. \uf0b7 I noted that the Ministry compensated the claimant of land at Block 237 plots 29,48,56,59 and 67 at Mutungo for a sum of UGX.26.4 Bn which had earlier been purchased by Uganda Land Commission which partly paid UGX 2.4Bn. The two entities have not agreed on the ownership of the land.", null, null], ["3", "Uganda Support to Municipal Infrastructure Development, Additional Financing (USMID-AF/II)", "\uf0b7 To-date, the program has made available USD 140,331,745 (UGX.514,740,787,823), out of which only USD.44,938,686 (UGX.477,249,316,165) had been made available to the LGs, leading to a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "214", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Project. 2020/21", "funds availability to LG level of 32%. \uf0b7 Out of the budgeted disbursements/receipts of UGX.454,866,200,300 in the financial year, only UGX.301,529,104,089 (66.3%) was available to the project, leading to a shortfall of UGX. 153,337,096,211(33.7%)."], [null, "Opinion Unqualified", null], ["4 Albertine Region Sustainable Development Project (ARSDP) \u2013 MoLHUD 2020/21 Opinion Unqualified \uf0b7 Out of the budgeted IDA disbursement of UGX.19,514,012,776 for the year 2020/2021, only UGX.10,094,659,078 (52%) was realized leading to a shortfall of UGX.9,419,353,698 (48%). Revenue shortfall limits the implementation of planned activities which could affect the achievement of the project objectives. \uf0b7 Review of the Q4 Progress report revealed that many sub-projects worth USD 27.5million handed over to the Ministry of Lands, Housing and Urban Development for construction, will not be implemented due to lack of funding, yet, costs have already been incurred since all the sub- projects have been designed and Environment and Social Impact Assessment done. \uf0b7 The civil works for construction of three markets, namely: Biiso Market in Buliisa District, Kabaale Market in Hoima District and Buhuka Market in Kikuube District costed at UGX.9,963,228,048 were not complete despite the extension of the completion date to 31st August 2021, thus delaying service delivery to citizens.", null, null], ["5", "Competitiveness and Enterprise Development Project (CEDP) Component", "\uf0b7 It was noted that out of the UGX.12.73Bn budget allocated for the project activities during the fiscal year 2020/2021, UGX.11.86 Bn (93%) was spent, leaving a balance of UGX.0.87Bn."], [null, "1- Land Administration (IDA CREDIT AGREEMENT CR 52690-UG) PROJECT ID P130471. 2020/21 Opinion", null], [null, "Unqualified", null], [null, "", null], ["6 Uganda Land Commission. 2020/21 Opinion Qualified \uf0b7 Out of the approved budget of UGX. 71,868,574,709, only UGX. 65,793,286,529was warranted/released resulting into a budget shortfall of UGX.6,075,288,180 representing 91.5%. \uf0b7 Out of the total warrants of UGX.65.79Bn received during the financial year. UGX.64.94Bn was spent by the entity resulting in an unspent balance of UGX.0.85Bn representing an absorption level of 98.71%. \uf0b7 Out of the twenty-one (21) outputs with a total of sixty-one (61) activities and expenditure of UGX.64.86Bn sampled, Two (2) outputs with a total of Six (6) activities and expenditure worth UGX.0.71Bn were fully quantified, Eight (8) outputs with a total of thirty (30) activities and expenditure worth UGX.32.35Bn, was insufficiently quantified. Eleven (11) outputs with a total of twenty-five (25) activities and expenditure worth UGX", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "215", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["31.8Bn were not quantified at all. \uf0b7 Out of the two (2) fully quantified outputs, Two (2) outputs with six (6) activities worth UGX.0.71Bn were partially implemented. Out of the six (6) activities, the entity fully implemented one (1) activity; Four (4) activities were partially implemented, while one (1) activity remained unimplemented. \uf0b7 The balances for; payables of UGX 169,490,014,824 , Non-produced assets of UGX 212,279,181,177, and that of revenue receivables of UGX 24,760,000 as at 30th June, 2021, Could not be confirmed due to absence of adequate supporting documentation and reliable data by the commission. \uf0b7 A sum of UGX.1,237,717,474 was paid for outstanding arrears that related to the prior year, but were not recognized in the prior year financial statements as payables. In addition, withholding tax of UGX.22,020,000 was not deducted and paid to URA. \uf0b7 I noted that the court garnished the Commission\u2019s bank Account with a balance of UGX.244,184,480 leading to the delay to clear the outstanding obligations to third parties. \uf0b7 It was noted that the entity obtained a supplementary of UGX 10.62Bn was received by the entity but was not requisitioned by management. There were unsupported payments of domestic arrears amounting to UGX 14.4 Bn. Payments worth UGX 6.7Bn were paid to unverified arrears. \uf0b7 In addition, payables to Church of Uganda amounting to UGX 15Bn, and Receivables amounting to UGX 3.966 Bn relating to the overpayment to Kampala archdiocese in the prior year were not recognised. In addition, outstanding arrears of UGX 1.2Bn related to prior year but paid during the year have not been recognised in the current year. \uf0b7 The Commission does not have a land inventory and database for all government land and properties under its jurisdiction that are either occupied by tenants, vacant, acquired under compensation (but not yet re-distributed to the bona fide occupants), or acquired and owned by other government institutions and missions abroad. As such tracking of lease payments and revenue arrears related to ground rent and premium could not be supported.", null, null], ["", "ACCOUNTABILITY SECTOR", "\uf0b7"], ["1\\. Uganda Communication Employees Contributory Pension Scheme. 2019/20 Opinion Qualified \uf0b7 Reported in the Statement of Net Assets Available for Benefits are payables and accruals of UGX.2,679,752,000, of which UGX.2,022,412,000 and UGX.442,330,000 are administrative and actuarial fees respectively. However, these were not adequately supported to confirm existence. \uf0b7 Eleven (11) properties disclosed as part of the non-core assets were still not valued and therefore not included in the value of Non-current assets of the Scheme. \uf0b7 A review and comparison made between the audited financial statements for the period ending 30th June, 2019 and the financial statements for the period ending 30th June, 2020 revealed inconsistencies in the account balances of reserves. \uf0b7 Receivables were not supported with any documentation and schedule to confirm the amounts and authenticity. \uf0b7 The reported cash and cash equivalents is misstated.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["31.8Bn were not quantified at all. \uf0b7 Out of the two (2) fully quantified outputs, Two (2) outputs with six (6) activities worth UGX.0.71Bn were partially implemented. Out of the six (6) activities, the entity fully implemented one (1) activity; Four (4) activities were partially implemented, while one (1) activity remained unimplemented. \uf0b7 The balances for; payables of UGX 169,490,014,824 , Non-produced assets of UGX 212,279,181,177, and that of revenue receivables of UGX 24,760,000 as at 30th June, 2021, Could not be confirmed due to absence of adequate supporting documentation and reliable data by the commission. \uf0b7 A sum of UGX.1,237,717,474 was paid for outstanding arrears that related to the prior year, but were not recognized in the prior year financial statements as payables. In addition, withholding tax of UGX.22,020,000 was not deducted and paid to URA. \uf0b7 I noted that the court garnished the Commission\u2019s bank Account with a balance of UGX.244,184,480 leading to the delay to clear the outstanding obligations to third parties. \uf0b7 It was noted that the entity obtained a supplementary of UGX 10.62Bn was received by the entity but was not requisitioned by management. There were unsupported payments of domestic arrears amounting to UGX 14.4 Bn. Payments worth UGX 6.7Bn were paid to unverified arrears. \uf0b7 In addition, payables to Church of Uganda amounting to UGX 15Bn, and Receivables amounting to UGX 3.966 Bn relating to the overpayment to Kampala archdiocese in the prior year were not recognised. In addition, outstanding arrears of UGX 1.2Bn related to prior year but paid during the year have not been recognised in the current year. \uf0b7 The Commission does not have a land inventory and database for all government land and properties under its jurisdiction that are either occupied by tenants, vacant, acquired under compensation (but not yet re-distributed to the bona fide occupants), or acquired and owned by other government institutions and missions abroad. As such tracking of lease payments and revenue arrears related to ground rent and premium could not be supported.", null, null], ["", "ACCOUNTABILITY SECTOR", "\uf0b7"], ["1\\. Uganda Communication Employees Contributory Pension Scheme. 2019/20 Opinion Qualified \uf0b7 Reported in the Statement of Net Assets Available for Benefits are payables and accruals of UGX.2,679,752,000, of which UGX.2,022,412,000 and UGX.442,330,000 are administrative and actuarial fees respectively. However, these were not adequately supported to confirm existence. \uf0b7 Eleven (11) properties disclosed as part of the non-core assets were still not valued and therefore not included in the value of Non-current assets of the Scheme. \uf0b7 A review and comparison made between the audited financial statements for the period ending 30th June, 2019 and the financial statements for the period ending 30th June, 2020 revealed inconsistencies in the account balances of reserves. \uf0b7 Receivables were not supported with any documentation and schedule to confirm the amounts and authenticity. \uf0b7 The reported cash and cash equivalents is misstated.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "216", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 The Scheme recognized a retrenchment penalty worth UGX.11,320,160,000 as a receivable from UTL yet this amount had been written off. \uf0b7 I noted that out of the budgeted revenue of UGX.12,447,003,444 for the year 2019/2020, only UGX.2,264,969,444 was realised representing a performance of only 18.2% of the target. \uf0b7 I established that funds totaling to UGX.88,575,000 were never budgeted for, and no authority was sought from the Founder to use the current year\u2019s appropriated funds to meet this expenditure. \uf0b7 Diversion of members\u2019 contribution (DC) to pay defined benefits (DB) liabilities: UGX.4,550,343,000. \uf0b7 I noted that, whereas PAYE to a tune of UGX.35,427,298 was withheld from employees as required during the year, it was not remitted to URA in the timelines prescribed by the Income Tax Act.", null, null], ["2", "Uganda Bureau of Statistics (UBOS). 2020/21", "\uf0b7 I noted a number of issues in the implementation of the approved budget such: under absorption of funds; partial or non-implementation of activities, non-quantification of activities, under performance of the NTR and government releases. \uf0b7 There was delayed Implementation of a number of Projects such as:"], [null, "Opinion Unqualified", null], ["3 URA Corporate 2020/21 Opinion Unqualified \uf0b7 URA operated at least six operations bank accounts in commercial banks with an annual turnover of over UGX.1.1 Tn, in contravention of Section 33 (5), (6) and (7) of the Public Finance Management Act 2015. The action overrides the Government financial management controls and distorts the monetary policy. \uf0b7 UGX.9.6Bn was advanced to staff through their bank accounts to purchase goods, services, and other activities without following regulations. The practice is irregular and also exposes Government funds to a risk loss through misuse. \uf0b7 UGX.1.16Bn paid through mobile money to various suppliers for the provision of services were not adequately supported with accountability documents as required; as a result, I could not ascertain whether the funds were utilised correctly for the intended activities. \uf0b7 Management made cash withdrawals amounting to UGX.5.2Bn during the year, contrary to Section 11 of PFMA 2015, as well as Section 7 of the URA Cash Policy that sets the maximum insurable cash limit to UGX.20Mn. The practice has been recurring and exposes government funds to a risk of misuse of cash and loss.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "217", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 The Authority awarded multi-year contracts to the tune of UGX.18.7Bn without evidence of approval of these multi-year commitments by the Parliament. This was contrary to Section 23(1) of the PFMA 2015. \uf0b7 Planned procurements worth UGX.25.1Bn were not implemented by 30th June 2021. This adversely affects the realisation of critical government programs. Management explained that the delays were due to various reasons, some of which are beyond their control. \uf0b7 During the financial year 2020/21, the collaborating institutions under the Tax Registration and Expansion Programme (TREP) registered only 167,211 taxpayers against a target of 436,869 taxpayers representing a 38.27% registration success and a shortfall of 61.7%. In revenue terms, although TREP had a revenue target of UGX.124.58 Bn in FY 2020/21, it had only collected UGX.49.93Bn by 30th June 2021, representing a 40% performance rate. The paltry performance was attributed to COVID-19 effects, riots and the political environment, that hindered field activities. \uf0b7 The Ministry of Local Government had planned to implement activities worth UGX.4.4Bn under TREP activities but only implemented activities worth UGX.3.3Bn, leaving un-implemented activities worth UGX.1.1Bn despite receiving all funding. As a result, the e-LogRev objective of simplifying and strengthening the local revenue collection systems for Local Governments may not be achieved in time.", null, null], ["4", "URA Revenue Collection Account 2020/21", "\uf0b7 The Authority had a total revenue collection target of UGX.22.039Tn for the financial year 2020/21, and collected total gross revenue of UGX.19.649Tn, representing 89% hence a shortfall of UGX.2.39Tn"], [null, null, "(11%). Under collection of revenue affects cash flow performance of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["\uf0b7 The Authority awarded multi-year contracts to the tune of UGX.18.7Bn without evidence of approval of these multi-year commitments by the Parliament. This was contrary to Section 23(1) of the PFMA 2015. \uf0b7 Planned procurements worth UGX.25.1Bn were not implemented by 30th June 2021. This adversely affects the realisation of critical government programs. Management explained that the delays were due to various reasons, some of which are beyond their control. \uf0b7 During the financial year 2020/21, the collaborating institutions under the Tax Registration and Expansion Programme (TREP) registered only 167,211 taxpayers against a target of 436,869 taxpayers representing a 38.27% registration success and a shortfall of 61.7%. In revenue terms, although TREP had a revenue target of UGX.124.58 Bn in FY 2020/21, it had only collected UGX.49.93Bn by 30th June 2021, representing a 40% performance rate. The paltry performance was attributed to COVID-19 effects, riots and the political environment, that hindered field activities. \uf0b7 The Ministry of Local Government had planned to implement activities worth UGX.4.4Bn under TREP activities but only implemented activities worth UGX.3.3Bn, leaving un-implemented activities worth UGX.1.1Bn despite receiving all funding. As a result, the e-LogRev objective of simplifying and strengthening the local revenue collection systems for Local Governments may not be achieved in time.", null, null], ["4", "URA Revenue Collection Account 2020/21", "\uf0b7 The Authority had a total revenue collection target of UGX.22.039Tn for the financial year 2020/21, and collected total gross revenue of UGX.19.649Tn, representing 89% hence a shortfall of UGX.2.39Tn"], [null, null, "(11%). Under collection of revenue affects cash flow performance of"], [null, "Opinion Unqualified", "Government and realisation of the planned service delivery targets. Management attributed the performance to the adverse impact of COVID-"], [null, null, "19 pandemic."], [null, null, "\uf0b7 I reviewed the statement of comparison of target and actual revenue"], [null, null, "collection by the tax head and noted that revenues from different sources"], [null, null, "worth UGX.86.979Bn were not budgeted for, despite collecting significant"], [null, null, "incomes on these tax heads for the past two years leading to under-"], [null, null, "budgeting. Lack of budget provisions of the tax heads conceals revenue"], [null, null, "potential, distorts revenue projections and may lead to un-appropriate"], [null, null, "performance assessments and related bonuses."], [null, null, "\uf0b7 Uganda Tax/GDP ratio remained low at 12.5% in 2020/21, compared to"], [null, null, "other countries in the region and globally. This performance was similar"], [null, null, "to last year's performance. This implies that tax bases have not widened"], [null, null, "or deepened enough to tax all potential sources."], [null, null, "\uf0b7 There was an increase in total Tax Arrears from UGX.3.009Tn in 2019/20"], [null, null, "to UGX.4.519Tn in the financial year 2020/21 representing a total"], [null, null, "increase of UGX.1.492Tn or percentage increase in total Tax Arrears of"], [null, null, "50%. The Increase denies Government the required resources to deliver"], [null, null, "more services."], [null, null, "\uf0b7 The contract between the Government of Uganda (GoU) and a private"], [null, null, "company had since expired even though the Company had continued to"], [null, null, "manufacture motor vehicle registration numbers for taxpayers. Expired"], [null, null, "contracts expose the Government to the risk of loss of revenue without a"], [null, null, "remedy."], [null, null, "\uf0b7 I noted that government had continued to engage only two private"], [null, null, "companies, making them monopolies in providing motor vehicle"], [null, null, "registration number plates for more than eight (8) years without opening"], [null, null, "it up for competition. The Monopoly exposes the taxpayer to high prices"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "218", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "for the services."], [null, null, "\uf0b7 URA received a sum of UGX.279.509Bn through Bank of Uganda from"], [null, null, "Government Ministries, Departments and Agencies and Local"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["", null, "for the services."], [null, null, "\uf0b7 URA received a sum of UGX.279.509Bn through Bank of Uganda from"], [null, null, "Government Ministries, Departments and Agencies and Local"], [null, null, "Governments. The amount was not reconciled and receipted due to the"], [null, null, "inability to identify the tax head and the lack of IFMS and BoU Systems"], [null, null, "interface with URA systems. Collection of Revenue without receipting and"], [null, null, "charging the correct tax heads results into misstatement of revenue"], [null, null, "collected per tax head."], ["5 Uganda Retirement Benefits Regulatory Authority. 2020/21 Opinion Unqualified \uf0b7 The entity budgeted to receive UGX.12.35Bn in the FY 2021/21. However, only UGX.11.25Bn was available for spending resulting into a shortfall of UGX.1.1Bn, which is 9% of the budget; this affected implementation of planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that Nine (9) outputs with a total of forty (40) activities worth UGX.2.89Bn were partially implemented. Out of the forty (40) activities, the entity implemented twenty-eight (28) activities (70%), while twelve (12) activities (30%) remained unimplemented. In addition, planned procurements totaling UGX.309Mn were also not implemented. \uf0b7 Out of the approved staffing level of 61, the Authority has only 36 positions filled (59%), leaving a staffing gap of 25 positions (41%). Included in the unfilled positions are key positions of Director Finance and Accounting, Director Human Resource and Administration and the Director Research and Strategy. This affects the entity\u2019s capacity to effectively deliver its mandate.", null, null], ["6", "Bank of Uganda 2020", "\uf0b7 Uncertainties brought by Covid-19 could potentially led to delays by Government to refund/repay amounts due to the Bank. \uf0b7 Audit noted that the Government capital account included in the loans, advances and drawdowns to Government increased by UGX 1,087,811"], [null, "Opinion Unqualified", null], [null, "", ""], [null, null, "\uf0b7 The assessment of the possible outcome of the appeal (Crane Bank - Civil"], [null, null, "Appeal No. 252 of 201) and the amount of any resulting potential"], [null, null, "obligations, if any, involves significant judgement by the directors."], [null, null, "\uf0b7 I noted that, as at June 30, 2020, the core capital of the Bank was below"], [null, null, "the minimum required capital by UGX.453,331 million (2019:"], [null, null, "UGX.671,712 million)"], ["7 Housing Finance Bank Limited 2020 Opinion Unqualified \uf0b7 I noted that Management has estimated impairment provisions for loans and advances to customers collectively for homogenous loan portfolios using statistical methods on the basis of risk parameters using historical data taking into account forward looking information on expected macroeconomic conditions including considerations made for possible effects from the COVID-19 pandemic. \uf0b7 As at 31 December 2020, a total of 1184 customers with loans worth UGX. 159.8 billion had applied and been granted loan restructures of different forms. However, as at 31 December 2020, only 331 customers with loans worth UGX. 58.0 billion were still under repayment moratoriums with the rest having reverted to periodic repayments schedules following the initial restructures. \uf0b7 The COVID-19 pandemic containment measures increased economic uncertainty amongst the borrowers, prompting many to prematurely repay their loans during and after the lockdowns. These redemptions", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "219", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["involving as many as 901 customers affected the growth rate of the loan book by over UGX. 37.0 billion. \uf0b7 I noted that there was a disruption in the periodic repayments by the Bank\u2019s borrowing customers at the peak of the pandemic containment measures.", null, null], ["8", "Post Bank Uganda Limited. 2020", "\uf0b7 COVID-19 effects and corresponding bank measures impacted PBU loan portfolio in different ways including reduction in cash flows from loan"], [null, null, "repayments as a result of granting moratoriums, increase in customers"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["involving as many as 901 customers affected the growth rate of the loan book by over UGX. 37.0 billion. \uf0b7 I noted that there was a disruption in the periodic repayments by the Bank\u2019s borrowing customers at the peak of the pandemic containment measures.", null, null], ["8", "Post Bank Uganda Limited. 2020", "\uf0b7 COVID-19 effects and corresponding bank measures impacted PBU loan portfolio in different ways including reduction in cash flows from loan"], [null, null, "repayments as a result of granting moratoriums, increase in customers"], [null, "Opinion Unqualified", "demanding for Interest rate reduction, shrink in credit demand for some sectors and drop in disbursements due to cautious lending coupled with"], [null, null, "increase in default rates for some sectors."], ["9 Contigencies\u2019 Fund. 2020/21 Opinion Unqualified \uf0b7 Section 26(i) of the PFMA 2015 (as amended) provides that a Contingencies Fund shall every financial year be replenished with an amount equivalent to 0.5% of the appropriated annual budget of Government of the previous financial year. The approved budget for the previous financial year (FY2019/20) was UGX.40.49Trillion, which would have translated into UGX.202.43Bn funding for the Contingencies\u2019 Fund in the year under review. I noted however, that Parliament only appropriated UGX.62Bn to the Contingencies fund, causing a deficit of UGX.140.3Bn. Underfunding of the Contingencies Fund distorts implementation of the approved budget for the current year as evidenced by budget cuts and reallocations to fund supplementary budgets relating to natural disasters and emergencies that occurred during the year. \uf0b7 Audit of the withdrawals made off the Contingencies Fund revealed that a total of UGX.62,070,000,000 was transferred to the Fund bank account held at Bank of Uganda. The funds were consequently transferred to entity bank accounts and expensed off the IFMS, which makes it difficult to follow up and track to confirm the adherence to the approved budget guidelines and also confirm accuracy of the reports generated. Spending off the IFMS also exposes the funds to the risk of misuse due to lack of transparency.", null, null], ["10", "Financial Intelligence Authority. 2020/21", "\uf0b7 The Financial Intelligence Authority lacked an approved strategic plan aligned to the NDP III. Under the circumstances, there is a risk that activities implemented during the financial year 2020/2021 were not"], [null, null, "aligned to the NDP-III, which negatively affects the achievement of NDP-"], [null, "Opinion", "III objectives. I advised the Accounting Officer to follow up on the approval of the strategic plan urgently. \uf0b7 A review of the staffing structure for FIA revealed that out of the total"], [null, "Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "220", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["11 Insurance Training College (ITC). 2020/21 Opinion Unqualified \uf0b7 Section 63 of the Insurance Act requires the Insurance Training levy to be reconciled with Insurers within 60 days after the end of the calendar year. I however noted that a total of UGX.4.9Bn was collected based on basis of computed returns submitted by the Insurers and Health Member Organisations (HMO\u2019s), with no evidence of reconciliation of Training Levy returns, contrary to requirements under the Act. As a result, the returns may be understated to reduce remittances, which may lead to revenue loss.", null, null], ["12", "National Population Council.", "\uf0b7 Out of the ten (10) sampled outputs that NPC planned to implement"], ["", "Opinion", "during the period under review, five (5) outputs representing 50% of the planned sampled outputs were fully implemented, four (4) Outputs representing 40% were partially implemented, and one (1) Output"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["11 Insurance Training College (ITC). 2020/21 Opinion Unqualified \uf0b7 Section 63 of the Insurance Act requires the Insurance Training levy to be reconciled with Insurers within 60 days after the end of the calendar year. I however noted that a total of UGX.4.9Bn was collected based on basis of computed returns submitted by the Insurers and Health Member Organisations (HMO\u2019s), with no evidence of reconciliation of Training Levy returns, contrary to requirements under the Act. As a result, the returns may be understated to reduce remittances, which may lead to revenue loss.", null, null], ["12", "National Population Council.", "\uf0b7 Out of the ten (10) sampled outputs that NPC planned to implement"], ["", "Opinion", "during the period under review, five (5) outputs representing 50% of the planned sampled outputs were fully implemented, four (4) Outputs representing 40% were partially implemented, and one (1) Output"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["11 Insurance Training College (ITC). 2020/21 Opinion Unqualified \uf0b7 Section 63 of the Insurance Act requires the Insurance Training levy to be reconciled with Insurers within 60 days after the end of the calendar year. I however noted that a total of UGX.4.9Bn was collected based on basis of computed returns submitted by the Insurers and Health Member Organisations (HMO\u2019s), with no evidence of reconciliation of Training Levy returns, contrary to requirements under the Act. As a result, the returns may be understated to reduce remittances, which may lead to revenue loss.", null, null], ["12", "National Population Council.", "\uf0b7 Out of the ten (10) sampled outputs that NPC planned to implement"], ["", "Opinion", "during the period under review, five (5) outputs representing 50% of the planned sampled outputs were fully implemented, four (4) Outputs representing 40% were partially implemented, and one (1) Output"], [null, "Unqualified", "representing 10% was not implemented during the period under review."], [null, null, "\uf0b7 Gratuity payments totalling UGX.940Mn were not subjected to PAYE and"], [null, null, "the 5% NSSF employee deductions. I further noted that NPC did not"], [null, null, "provide for the 10% employer contribution for the staff resulting from the"], [null, null, "gratuity payment. This denied URA the much-needed revenue and the"], [null, null, "staff were disadvantaged due to failure to contribute to NSSF."], ["13 Tax Appeals Tribunal. 2020/21 Opinion Unqualified \uf0b7 Arising out of a supreme court decision, all tax disputes in Uganda must first commence in the Tax appeal Tribunal before they move to any other court. A review of the cases filed at the Tribunal, in the last three years, revealed that there was an increase of cases filed from 40 in 2017 to 176 in 2020. In spite of the increase in cases, there has been no increase in the number of members of the Tribunal which has necessitated that the members of the Tribunal sit every day not withstanding their regular involvement in the administrative aspects of the Tribunal. The current structure of the remuneration of the members indicates that each member will be paid a sitting allowance and a retainer. This has resulted into the Tribunal spending the bulk of its money on the payment of allowances to the Tribunal members. \uf0b7 During the reviews, I noted that there were instances in which a Tribunal member is an active partner of a Firm that has a case before the Tribunal. Whereas the said Tribunal Member does not form part of the panel of the committee adjudicating the disputes, this presents a potential conflict of interest for the members of the committee who work with him and have to decide the matters involving his Firm for which he is an active partner. \uf0b7 I noted that the approved organisation structure for the Tribunal, did not have a provision for internal audit function and indeed, this role has not been assigned to any staff. This is contravention with the PFMA 2015, and it also denies the Tribunal an early warning mechanism in cases of errors of omission or commission.", null, null], ["14", "Uganda Microfinance Regulatory Authority (UMRA) 2020/21", "\uf0b7 It was noted that, contrary to Section 17 of the PFMA 2015, the Authority had unspent funds totalling UGX.4.93Mn at the year-end that were never returned to Treasury. It should also be noted that the same was done in the preceding year where UGX.204Mn was never returned. Failure to"], [null, null, "return unspent funds contravenes Section 17 of the Public Finance and"], [null, "Opinion Unqualified", "Management Act 2015, and exposes the funds to a risk of diversion since they are spent in the subsequent financial year without appropriation by"], [null, null, "parliament."], [null, null, "\uf0b7 Section 11.2.4 of the Treasury Instructions 2017, requires the Head of"], [null, null, "Finance to ensure that commitments are not approved unless sufficient"], [null, null, "funds are available in the commitment item. However, in disregard to the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "221", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "above provision, commitments to a tune of UGX.321Mn remained unpaid"], [null, "at the close of the year under review."], [null, "\uf0b7 Comparison of licensees per category (Moneyl enders and non-deposit"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None"], "type": "table"}}, {"content": [["", "above provision, commitments to a tune of UGX.321Mn remained unpaid"], [null, "at the close of the year under review."], [null, "\uf0b7 Comparison of licensees per category (Moneyl enders and non-deposit"], [null, "taking institutions) between the previous year 2019/2020 and those that"], [null, "renewed their licenses in the year under review 2020/2021 revealed that"], [null, "a total of 365 licensees had not submitted applications for renewal. In"], [null, "light of the occurrence, there is a risk that the licensees in issue could"], [null, "have operated for the whole year without having paid the requisite fees,"], [null, "which would lead to a loss in government revenue to a tune of"], [null, "UGX.200Mn."], [null, "\uf0b7 Section 36(1)(a & b) of the Tier 4 Microfinance Institutions Act and"], [null, "Moneylenders Act, 2016 states that a SACCO shall not carry on the"], [null, "business of financial services unless it is a registered society; and licensed"], [null, "under the Act. Audit noted that only 15 SACCOs were issued with"], [null, "operating licenses by Uganda Microfinance Regulatory Authority."], [null, "However, data obtained from Microfinance Support Centre (MSC)"], [null, "indicated that over 6,150 EMYOOGA SACCOs were by March, 2021 in"], [null, "operation without acquiring operating licenses."], [null, "\uf0b7 Audit of the Authority\u2019s payroll and other expenses revealed that during"], [null, "the financial year ended 30th June 2021, Pay as You Earn (PAYE) tax"], [null, "amounting to UGX.290Mn in respect of deductions from employees was"], [null, "never remitted to the Uganda Revenue Authority."], ["15 The Departed Asians Property Custodian Board (DAPCB). 2020/21 Opinion Unqualified \uf0b7 I noted that MDAs and LGs are still experiencing challenges in implementing the budgets approved by parliament and policy guidance\u2019s issued by PS/ST, which has continued to affect the performance and credibility of the budget negatively. \uf0b7 I reviewed the NTR estimates, revenue sources and rates charged for the financial year 2020/2021 and noted that the entity budgeted to collect NTR of UGX.2,572,820,000 during the year under review. Out of this, only UGX.1,410,970,500 was collected, representing a performance of 55% of the target, resulting into a shortfall of UGX.1,161,849,500. \uf0b7 The entity budgeted to receive UGX.2.572Bn during the period, out of which UGX.1.383Bn was warranted, resulting into a shortfall of UGX.1.189Bn which is 46.23% of the budget. \uf0b7 I observed that in cases where outputs were not quantified, management reported performance in generic ways such as tenants sensitised to pay rent, court attended etc, without specifying the number/quantities achieved. \uf0b7 All five (5) outputs with a total of thirteen (13) activities worth UGX.1.383Bn were partially implemented. \uf0b7 I noted that in a twist of events, the Board refunded the sum of UGX.0.860Bn that had been deposited in respect of the property, citing the fact that the property had been donated to the tenant, but this was not supported by a Board resolution. \uf0b7 I observed that according to a disclosure in note 19 of the accounts, receivables have increased from UGX.3.35Bn last year to UGX.8.21Bn this year. Of this amount, UGX.3,73Bn relates to uncollected rent from prior years and UGX.4.60Bn relates to unpaid proceeds from property sales. \uf0b7 I reviewed the portfolio of DAPCB court cases and noted that there was a continuous rise) in the number of court cases against the Board arising from disputes of properties. The cases rose by 18, making a total of 120, as at the end of the year.", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None"], "type": "table"}}, {"content": "222", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 I noted that the entity does not have a comprehensive asset register to date. The copy of the compendium/register availed to me for audit was still under verification by management and as such management could not vouch for its completeness. \uf0b7 I reviewed the compendium of assets presented for audit by management and noted that nearly all properties therein were not yet valued, and yet the Board of valuers has now been in place for nearly three financial years.", null, null], ["16", "The Danida (Upgrade) Project Under the Inspectorate of Government.", "\uf0b7 I noted that MDAs and LGs are still experiencing challenges in implementing the budgets approved by parliament and policy guidance's issued by PS/ST, which has continued to affect the performance and credibility of the budget negatively."], [null, "2020/21 Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["\uf0b7 I noted that the entity does not have a comprehensive asset register to date. The copy of the compendium/register availed to me for audit was still under verification by management and as such management could not vouch for its completeness. \uf0b7 I reviewed the compendium of assets presented for audit by management and noted that nearly all properties therein were not yet valued, and yet the Board of valuers has now been in place for nearly three financial years.", null, null], ["16", "The Danida (Upgrade) Project Under the Inspectorate of Government.", "\uf0b7 I noted that MDAs and LGs are still experiencing challenges in implementing the budgets approved by parliament and policy guidance's issued by PS/ST, which has continued to affect the performance and credibility of the budget negatively."], [null, "2020/21 Opinion Unqualified", null], ["17 The Inspectorate of Government (IG). 2020/21 Opinion Unqualified \uf0b7 I noted that MDAs and LGs are still experiencing challenges in implementing the budgets approved by parliament and policy guidance\u2019s issued by PS/ST, which has continued to affect the performance and credibility of the budget negatively. \uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the entity budgeted to collect NTR of UGX.1,201,509,223 during the year under review. Out of this, a total of UGX.1,875,073,520 was collected, representing a performance of 156% of the target with an excess collection of UGX.673,564,297. \uf0b7 The entity budgeted to receive UGX.53.4Bn from GoU sources; however, only UGX.49.45Bn was released, resulting into a shortfall of UGX.3.95Bn, which is 7.4% of the budget. \uf0b7 Out of the total warrants for the financial year of UGX.49,446,960,793, UGX.45,655,225,893 was spent by the entity, leaving a balance of UGX.3,791,734,900 unutilised by the vote. \uf0b7 I noted that the approved work programme for the construction of headquarter building indicated planned progress of 32% compared to the actual work progress of 11.9%.", null, null], ["18", "The Northern Uganda Social Action Fund Project Under the Inspectorate of", "\uf0b7 The project had an approved budget of UGX.2,235,166,397 for the FY 2020/21. I noted that a total of UGX.2,235,166,397 was received for the period representing 100% of the appropriated amount."], [null, "Government (IG). 2020/21 Opinion", null], [null, "Unqualified", null], [null, "", null], ["19 Ministry of Finance Planning and Economic Development (MoFPED). 2020/21 \uf0b7 Analysis of domestic arrears showed an increase of UGX.139Bn from UGX.129Bn in the financial year 2019/20 to UGX.269Bn in the financial year 20/21 representing a jump of 108%. Overall, tax expenditure by government for private firms continues to account for the biggest portion of the arrears (at 78%) despite the write off of the tax arrears in the", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "223", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Opinion Unqualified previous financial year. I also noted that arrears relating to unsettled obligations to international organizations stood at UGX.49.49Bn with some dating as far back as financial year 2014/15. \uf0b7 GoU, through MOFPED, offered additional incentives of USD Cents 5/KWH to companies in the Cotton, Textile and Apparels (CTA) industry. During the financial year ended 30th June 2021, a total of UGX.3.36Bn was paid/refunded to two manufacturers while UGX.5.41Bn remained outstanding as at year end; However, I noted that; i) the concession was not time-bound, which exposes government to perpetual expenditure without value analysis. ii) none of the beneficiaries had furnished the Ministry with the required insurance bond despite the continued access to the benefit. iii) there was no evidence of publicizing the concession for the benefit of all eligible firms/persons. In this regard, the concession is only being enjoyed by two firms which creates competitive disadvantages to the other players in the industry. iv) there was no mechanism in place to monitor compliance with the set targets despite having reached the first milestone. v) the memorandum of understanding signed did not provide for reporting obligations for the beneficiaries. There was thus no justification for the continued incentive vi) all refunds effected so far are made from supplementary budgets implying none sustainability of the incentive. Indeed a total of UGX.5.41Bn remains outstanding as at 30th June 2021. \uf0b7 In line with the above, it is apparent that the subsidy is being implemented with irregularities. Government is exposed to continued expenditure without due regard to achievement of the intended objectives. \uf0b7 The Uganda Agriculture Insurance Scheme (UAIS) is a Public Private Partnership between GoU and the Private Sector represented by the Uganda Insurers Association and insurance companies under the agro- Consortium. The purpose of the scheme is to hedge Ugandan farmers against natural calamities beyond their control. However, review of implementation revealed that there was lack of a mutual agreement on Marketing of the scheme to the potential beneficiaries and a number of conditions in the MoU are not yet fulfilled. This has limited its access to potential beneficiaries and also raised transparency concerns in regard to how the current beneficiaries were identified. \uf0b7 The PPP Act 2015 provides that there is to be established a Project Development Fund to support public private partnerships initiatives. However, six years later, there is no evidence of operationalization of the Fund by the Minister. Failure to establish the fund may be a contributory factor to the slow uptake and limited feasibility studies of the Public Private Partnerships.", null, null], ["20", "PPDA Tribunal. 2020/21", "\uf0b7 I noted that the Tribunal was operating a strategic plan that is not aligned to the NDP III period. The Tribunal\u2019s planning period is 2017-"], [null, null, "2022 implying that activities implemented during the financial year"], [null, "Opinion", "2020/2021 may not have been aligned to the NDP-III, which negatively affects the achievement of NDP-III objectives."], [null, "Unqualified", null], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "224", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["21 Uganda Investment Authority. 2020/21 Opinion Unqualified \uf0b7 The Authority received off-budget financing to a tune of UGX.50.43Bn, which was not transferred to the consolidated fund as required by law. These funds were received directly from development partners to the EPC contractor for the Development of infrastructure at Kampala Industrial and Business Park, Namanve. Off-budget financing distorts planning, may result into duplication of activities and is contrary to the Public finance Management Act 2015. \uf0b7 The approved budget estimates for the Authority for the financial year 2020/2021 indicated that only UGX.22Mn out of UGX.2.411Bn was budgeted towards the settlement of domestic arrears. The arrears balance of UGX.2.389Bn was therefore not budgeted for settlement. Failure to provide resources for the accumulated arrears increases outstanding obligations. \uf0b7 The Authority continued to accumulate domestic arrears with a total of UGX.1.768Bn incurred in the financial year under review, without clearing outstanding arrears from the previous financial year 2019/2020 of UGX.2.411Bn. The total accumulated domestic arrears stood at UGX.4.18Bn at 30th June 2021. This is an indicator of non adherence with the commitment control system of government. \uf0b7 During inspections countrywide, I observed that the industrial parks lack or had inadequate infrastructures like roads, solid waste and sewage management systems, power supply, street lights etc. The Parks have been characterized by encroachment, farming and cattle grazing, degradation of nearby swamps, unallocated land, idle land allocated to unserious investors and misunderstandings between investors and park management staff. Most roads are impassable and with inadequate lighting which exposes the parks to thefts and insecurity. I observed that some factories in the parks have set up their own infrastructure which may not be sustainable, and to the desired standards. This may negatively affect the usage and utilization of the parks. \uf0b7 The Authority lacks regulations required under Section 38(1) of the Investment Code Act to operationalize the statute. This may hinder the smooth implementation of the Act which is meant to create an investment enabling environment. \uf0b7 Although the Authority has 124 approved positions, only 78 (i.e. 62.9%) are filled, leaving 46 (37.1%) vacant positions. Among the vacant positions include 24 unfilled positions that are from the core Directorate of Investment which is the backbone of UIA. Understaffing undermines service delivery.", null, null], ["22", "Treasury Operations. 2020/21", "\uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the entity had not budgeted to collect NTR during the year under review."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["21 Uganda Investment Authority. 2020/21 Opinion Unqualified \uf0b7 The Authority received off-budget financing to a tune of UGX.50.43Bn, which was not transferred to the consolidated fund as required by law. These funds were received directly from development partners to the EPC contractor for the Development of infrastructure at Kampala Industrial and Business Park, Namanve. Off-budget financing distorts planning, may result into duplication of activities and is contrary to the Public finance Management Act 2015. \uf0b7 The approved budget estimates for the Authority for the financial year 2020/2021 indicated that only UGX.22Mn out of UGX.2.411Bn was budgeted towards the settlement of domestic arrears. The arrears balance of UGX.2.389Bn was therefore not budgeted for settlement. Failure to provide resources for the accumulated arrears increases outstanding obligations. \uf0b7 The Authority continued to accumulate domestic arrears with a total of UGX.1.768Bn incurred in the financial year under review, without clearing outstanding arrears from the previous financial year 2019/2020 of UGX.2.411Bn. The total accumulated domestic arrears stood at UGX.4.18Bn at 30th June 2021. This is an indicator of non adherence with the commitment control system of government. \uf0b7 During inspections countrywide, I observed that the industrial parks lack or had inadequate infrastructures like roads, solid waste and sewage management systems, power supply, street lights etc. The Parks have been characterized by encroachment, farming and cattle grazing, degradation of nearby swamps, unallocated land, idle land allocated to unserious investors and misunderstandings between investors and park management staff. Most roads are impassable and with inadequate lighting which exposes the parks to thefts and insecurity. I observed that some factories in the parks have set up their own infrastructure which may not be sustainable, and to the desired standards. This may negatively affect the usage and utilization of the parks. \uf0b7 The Authority lacks regulations required under Section 38(1) of the Investment Code Act to operationalize the statute. This may hinder the smooth implementation of the Act which is meant to create an investment enabling environment. \uf0b7 Although the Authority has 124 approved positions, only 78 (i.e. 62.9%) are filled, leaving 46 (37.1%) vacant positions. Among the vacant positions include 24 unfilled positions that are from the core Directorate of Investment which is the backbone of UIA. Understaffing undermines service delivery.", null, null], ["22", "Treasury Operations. 2020/21", "\uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the entity had not budgeted to collect NTR during the year under review."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "225", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "government to private enterprises for which no recovery has been"], [null, null, "effected since 2013."], [null, null, "\uf0b7 Included in cash and cash equivalents is UGX.15.62Bn which was a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["", null, "government to private enterprises for which no recovery has been"], [null, null, "effected since 2013."], [null, null, "\uf0b7 Included in cash and cash equivalents is UGX.15.62Bn which was a"], [null, null, "USAID grant for enhancing Livelihoods and Infrastructure of Northern"], [null, null, "Uganda under a project. The funds have remained utilized for more than"], [null, null, "two years and risk being refunded to the donor yet it was a grant."], [null, null, "\uf0b7 I noted that there is no clear method of identifying which claimants are"], [null, null, "considered for negotiations even in the instance of where the said"], [null, null, "claimants have mandamus orders."], [null, null, "\uf0b7 I have noted that over the years, budgets for mandamus payments are"], [null, null, "included in the original budget as notional amounts despite having a"], [null, null, "figure for outstanding payments at the beginning of the year, including"], [null, null, "those for which settlement plans have been drawn as per the signed"], [null, null, "MoUs and court variation orders with beneficiaries."], [null, null, "\uf0b7 Audit observed that, UGX.3.32Tn which was advanced by the Bank of"], [null, null, "Uganda to settle matured obligations relating to treasury bills and bonds"], [null, null, "(principal and interest) had not been refunded as at 30th June 2021"], [null, null, "contrary to the requirements under Section 36 of the PFMA."], [null, null, "\uf0b7 A review of the company files in which the GOU holds shares revealed"], [null, null, "that some companies were dormant, with no activities being undertaken"], [null, null, "on the said files. There was no evidence that the said companies were"], [null, null, "filing the mandatory annual returns, minutes of the Annual General"], [null, null, "Meetings or any information to indicate the activity of the companies."], [null, null, "\uf0b7 Audit established through a review of records at Uganda Registration"], [null, null, "Services Bureau that Government owns a number of investments that are"], [null, null, "not reported/ recognised in the financial statements of Treasury"], [null, null, "Operations."], [null, null, "\uf0b7 It was established that the Minister provided authorisations to nineteen"], [null, null, "(19) Public Institutions to borrow funds from financial institutions totalling"], [null, null, "to UGX.60.042Bn, but there was no evidence of any monitoring being"], [null, null, "undertaken by the Ministry to ensure adherence to the loan terms and"], [null, null, "conditions."], ["23 Insurance Regulatory Authority. 2020/21 Opinion Unqualified \uf0b7 Out of the budgeted NTR of UGX.26.874Bn, only UGX.19.818Bn was collected and a shortfall of UGX.7.056Bn, representing a performance of 73.7% of the target. Shortfalls in NTR collections affect the implementation of planned activities. \uf0b7 I noted that a number of planned procurements were not executed worth UGX.5.61Bn. Non implementation of all procurements leads to failure to attain the intended objectives during the financial year. \uf0b7 There were noted delays in the phase one construction of an ultra- modern 11 storeyed office building for Insurance Regulatory Authority located at plot 6, Lumumba Avenue, which was awarded to a contractor at an amended contract price of UGX.32.662Bn. By the time of reporting, although a total cumulative payment of UGX.29.943Bn (91%) had been made to the contractor, the project was at 80% completion and 46 months behind schedule.", null, null], ["24", "National Lottery & Gaming Board. Opinion", "\uf0b7 I noted that a number of Gaming houses had not filed the required quarterly returns contrary to the Lotteries and Gaming regulations. There was no evidence that the Board had conducted enforcement activities to ensure compliance by the operators."], [null, "Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "226", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "not making returns and having operational gaps going undetected which"], [null, null, "affects the revenue collections of Uganda Revenue Authority and exposes"], [null, null, "the Ugandan public to risk of unprofessional operators."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["", null, "not making returns and having operational gaps going undetected which"], [null, null, "affects the revenue collections of Uganda Revenue Authority and exposes"], [null, null, "the Ugandan public to risk of unprofessional operators."], [null, null, "\uf0b7 The Ministry of Finance, Planning and Economic Development on behalf"], [null, null, "of Lotteries and Gaming Regulatory Board awarded a UGX.10.833Bn"], [null, null, "contract to a foreign company to provide consultancy services for"], [null, null, "development of a National Central Electronic Monitoring system. The"], [null, null, "contract period was for 2 (two) years effective 23rd June, 2020. I noted"], [null, null, "that, two years later, the procurement has not been made. There is no"], [null, null, "provision for implementation of the system even in the current budget"], [null, null, "2021/22. The failure to procure the system, denies the Board the"], [null, null, "associated benefits like monitoring and revenue tracking. Beside this may"], [null, null, "result into litigation on grounds of breach of contract and expose"], [null, null, "Government to loss of funds in compensation."], [null, null, "\uf0b7 During the year under review, although the Board licensed 17 casinos,"], [null, null, "there was no evidence that the Board advertised the applications for the"], [null, null, "said casinos to invite the views of the public as is required by regulations."], [null, null, "Failure to publish the notices poses a risk of granting licenses to"], [null, null, "operators with some conflicts among the public and as such may result"], [null, null, "into litigation."], ["25 Public Procurment And Disposal of Public (PPDA) 2020/21 Opinion Unqualified \uf0b7 I noted at the time of the audit that out of the planned Four (4) strategic targets/goals, No targets had been fully achieved, while three (3) were partially achieved, and one (1) target had not been achieved at al \uf0b7 I noted that out of the budgeted revenue of UGX.28.4Bn for the year 2020/21, UGX.21.3Bn was realised representing a performance of only 75% of the target. \uf0b7 Out of the 5 outputs assessed, No output was fully implemented; 5 outputs representing 100% were partially implemented, while no output was not implemented at all. \uf0b7 I noted that although the budget for Domestic arrears was UGX.42,407,000, funds amounting to UGX.432,579,009 were spent on domestic arrears for the FY 2020/21, implying an over expenditure of UGX.390,172,009 on this item. \uf0b7 Out of the total receipts for the financial year of UGX.18.698Bn, UGX.18.59Bn was spent by the Authority, resulting into an unspent balance of UGX.0.108Bn representing an absorption level of 99%. \uf0b7 The audit reviewed the performance of the above project and noted that much as most of the key planned activities had been implemented, there were few that were still pending. \uf0b7 I observed that the entity has a staff establishment of 140 positions, out of which only 116 were filled, leaving 24 positions vacant, representing 17% of the workforce of the entity. In addition, seven staff exited the Authority during the year, due to various reasons.", null, null], ["26", "Bank of Uganda.", "\uf0b7 No significant findings."], ["", "2020/21", null], [null, "Opinion", null], [null, "Unqualified", null], [null, "", null], ["27 Capital Markets Authority. 2019/20 Opinion \uf0b7 No significant findings.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "227", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Unqualified", null, null], ["28", "Deposit Protection Fund (\"The Fund\") 2020/21 Opinion Unqualified", "\uf0b7 I noted that although effective 1st July 2020, DPF was exempt from withholding tax, Bank of Uganda erroneously deducted withholding tax (WHT) on the Fund\u2019s interest income on matured government securities during the period amounting to UGX.10.4Bn. However, directors have decided to make full provision against the WHT receivable based on the historical experience and expected future outcome of the claim from URA"], [null, null, "on a conservative basis, and this is in accordance with the requirement of"], [null, null, "IAS 36: Impairment of Assets."], ["29 Pride Microfinance Limited (MDI) 2020 Opinion Unqualified \uf0b7 No significant findings.", null, null], ["30", "Project for Financial Inclusion In Rural Areas (PROFIRA)", "\uf0b7 I noted that, as reported in my report for the year ended 30th June 2020, Government of Uganda has not yet honored its obligation of UGX.5.6Bn as co-funding for the Project."], [null, "Opinion Unqualified", null], ["31 The Resource Enhancement and Accountability Programme (REAP) 2020/21 Opinion Unqualified \uf0b7 No significant findings.", null, null], ["32", "Uganda Development Bank", "\uf0b7 No significant findings."], ["", "Limited (UDBL). 2020", null], [null, "", null], [null, "Opinion", null], [null, "Unqualified", null], [null, "", null], ["33\\. Microfinance Support Centre Limted (MCSC) 2020 Opinion Unqualified \uf0b7 I noted that unresolved receipts in payables balance amounting to UGX. UGX.581 Million", null, null], ["", "INFORMATION COMMUNICATION SECTOR", ""], [null, null, ""], ["1\\. Ministry of ICT and National Guidance Opinion Unqualified \uf0b7 The entity budgeted to receive UGX.46.401Bn from Treasury; out of this amount, UGX.43.586 Bn was warranted, resulting into a shortfall of UGX.2.81Bn which was 6% of the budget. Of the released amount, the Ministry absorbed UGX.42Bn, resulting into an unspent balance of UGX.1.6Bn representing an absorption level of 96%. Unspent balances imply un implemented activities and which in turn hampers proper service", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "228", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["delivery. \uf0b7 Contrary to Regulation 18 (1) of the PPDA (Contracts) Regulations, 2014, the Ministry issued call off orders to two firms in three separate procurements of office furniture worth UGX.144.8Mn under a framework contract where the items and prices on the call off orders were different from what was agreed on in the signed framework contract. This erodes the benefits of framework contracts and may cause a loss to Government.", null, null], ["2", "Uganda Communications Commission. Opinion Unqualified", "\uf0b7 Assessment of the Commission\u2019s performance of Non Tax Revenue (NTR) revealed that out of the budgeted NTR of UGX.156.59Bn, a total of UGX.454.61 was collected, representing an increase of UGX.298Bn (190% of the target). Management attributed the overperformance to payment of the National Telecom Operator (NTO) license by two telecom"], [null, null, "companies which had not been budgeted for. The Accounting Officer was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["delivery. \uf0b7 Contrary to Regulation 18 (1) of the PPDA (Contracts) Regulations, 2014, the Ministry issued call off orders to two firms in three separate procurements of office furniture worth UGX.144.8Mn under a framework contract where the items and prices on the call off orders were different from what was agreed on in the signed framework contract. This erodes the benefits of framework contracts and may cause a loss to Government.", null, null], ["2", "Uganda Communications Commission. Opinion Unqualified", "\uf0b7 Assessment of the Commission\u2019s performance of Non Tax Revenue (NTR) revealed that out of the budgeted NTR of UGX.156.59Bn, a total of UGX.454.61 was collected, representing an increase of UGX.298Bn (190% of the target). Management attributed the overperformance to payment of the National Telecom Operator (NTO) license by two telecom"], [null, null, "companies which had not been budgeted for. The Accounting Officer was"], [null, null, "advised to always conduct comprehensive research on all potential"], [null, null, "revenue sources for proper budgeting of NTR."], [null, null, "\uf0b7 Out of the total receipts for the financial year of UGX.454.61Bn, only"], [null, null, "UGX.451.98Bn was spent by the entity resulting into an unspent balance"], [null, null, "of UGX.2.63Bn representing an absorption level of 99.5%. I commended"], [null, null, "the Accounting Officer for absorbing most of the funds availed despite the"], [null, null, "challenges during the year."], [null, null, "\uf0b7 I noted that several procurements to the tune of UGX.4.51Bn were not"], [null, null, "implemented as of 30th June 2021. As a result, implementation of critical"], [null, null, "Commission programs was delayed. Management attributed the delays in"], [null, null, "these procurements to the COVID-19 pandemic that paralysed the entire"], [null, null, "procurement process."], [null, null, "\uf0b7 The Commission discontinued issuing invoices to Uganda Telecom Ltd,"], [null, null, "Posta Uganda and Uganda Broadcasting Corporation due to tax"], [null, null, "implications where, the Commission has to pay VAT to URA on every"], [null, null, "invoice raised, whether funds are received or not. As a result, UCC ledger"], [null, null, "balances of UGX.85.1Bn differed from the reported receivables of"], [null, null, "UGX.13.1Bn, by a total of UGX.72.0Bn. Furthermore, I noted that the"], [null, null, "reported receivables by UCC from the same entities differed from the"], [null, null, "reported payables to UCC by the same entities. The Accounting Officer"], [null, null, "was advised to engage management of the affected entities with a view"], [null, null, "of reconciling to the correct receivable figures."], [null, null, "\uf0b7 The Commission did not charge the 2% gross annual levy on the licensed"], [null, null, "Television and FM radio operators and no licensed Television and FM"], [null, null, "radio operator had submitted Audited financial statements to the"], [null, null, "Commission for assessment. This denied the Commission the revenue to"], [null, null, "implement development programs."], [null, null, "\uf0b7 The Commission lacks a Tribunal with the jurisdiction to hear and"], [null, null, "determine all matters relating to communications services arising from"], [null, null, "decisions made by the Commission or the Minister, contrary to Section"], [null, null, "60(1 & 2) and 64(1) of the Uganda Communications Act, 2013. The"], [null, null, "accounting officer explained that the responsibility to appoint the tribunal"], [null, null, "resides with the President on the recommendation of the Judicial Service"], [null, null, "Commission. I advised management and the Board of Directors to liaise"], [null, null, "with the relevant authorities with the view of constituting the"], [null, null, "Communications Tribunal."], ["3 Rural Communications Infrastructure Program, Phase 5 \u2013 Uganda Project, IDA LOAN NO.5635-UG \uf0b7 I noted that MDAs and LGs are still experiencing challenges in implementing the budgets approved by parliament and policy guidance\u2019s issued by PS/ST, which has continued to affect the performance and", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "229", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["2020/21 Opinion Unqualified credibility of the budget negatively. \uf0b7 I noted that RCIP was lagging behind in some activities that would not be completed at the project end. \uf0b7 I noted that all four components did not fully absorb the available funds. Out of the UGX.104.88Bn that was released to RCIP, the Project only utilised UGX.76.52Bn, thus failing to absorb funds to a tune of UGX.28.36Bn representing 27% of the released funds. \uf0b7 It was noted that RCIP set clear performance targets and indicators for some activities to facilitate performance measurement. \uf0b7 I noted that a total of USD.702,415 has so far been paid to the contractor for supply, installation and commissioning of the e-government procurement system, of which a total of USD.198,645 was paid during the year under audit. \uf0b7 Government lost USD.208,156 for receiving quality assurance services for a system that had already been discontinued by Government", null, null], ["4", "National Information Technology Authority \u2013 Uganda (NITA-U) 2020/21 Opinion Unqualified", "\uf0b7 Analysis of domestic arrears over the past three years has shown a steep upward trend over the period with a 123% growth. The outstanding amount currently is UGX.6Bn. Further analysis revealed that most of the arrears relate to costs of expanding the national backbone infrastructure. The domestic arrears at hand now account for 14% of the annual GoU budget of the Authority. Such a trend is not only unsustainable but may lead to erosion of the credit worthiness of the Authority and may attract"], [null, null, "interest and penalties."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["2020/21 Opinion Unqualified credibility of the budget negatively. \uf0b7 I noted that RCIP was lagging behind in some activities that would not be completed at the project end. \uf0b7 I noted that all four components did not fully absorb the available funds. Out of the UGX.104.88Bn that was released to RCIP, the Project only utilised UGX.76.52Bn, thus failing to absorb funds to a tune of UGX.28.36Bn representing 27% of the released funds. \uf0b7 It was noted that RCIP set clear performance targets and indicators for some activities to facilitate performance measurement. \uf0b7 I noted that a total of USD.702,415 has so far been paid to the contractor for supply, installation and commissioning of the e-government procurement system, of which a total of USD.198,645 was paid during the year under audit. \uf0b7 Government lost USD.208,156 for receiving quality assurance services for a system that had already been discontinued by Government", null, null], ["4", "National Information Technology Authority \u2013 Uganda (NITA-U) 2020/21 Opinion Unqualified", "\uf0b7 Analysis of domestic arrears over the past three years has shown a steep upward trend over the period with a 123% growth. The outstanding amount currently is UGX.6Bn. Further analysis revealed that most of the arrears relate to costs of expanding the national backbone infrastructure. The domestic arrears at hand now account for 14% of the annual GoU budget of the Authority. Such a trend is not only unsustainable but may lead to erosion of the credit worthiness of the Authority and may attract"], [null, null, "interest and penalties."], [null, null, "\uf0b7 Included in the Statement of Financial Position is a receivable of"], [null, null, "UGX.14.9Bn arising from the 1% levy on Telecoms due from Uganda"], [null, null, "Communications Commission (UCC) dating as far back as financial year"], [null, null, "2016/17, whose recoverability is doubtful following a policy directive from"], [null, null, "the Ministry of Information, Communication and National Guidance to the"], [null, null, "effect that NITA-U should stop recognizing its share of 1% levy on"], [null, null, "Telecoms."], [null, null, "\uf0b7 UGX.1,532,979,432 reflected as non-produced assets in the Statement of"], [null, null, "Financial Position relates to land leased to NITA-U by Uganda Investment"], [null, null, "Authority. The same land has been leased to a private company without"], [null, null, "the knowledge of NITA-U. Although NITA-U filed a case against UIA in"], [null, null, "the High Court seeking a permanent injunction restraining UIA, the case"], [null, null, "was dismissed noting that the matter could only be determined under"], [null, null, "land law. By the time of audit, a developer to whom UIA leased the"], [null, null, "property had taken possession of the land and started undertaking"], [null, null, "developments on it."], ["5 Uganda Broadcasting Corporation (UBC). 2020/21 Opinion Unqualified \uf0b7 Although the entity budgeted to receive UGX.45.83Bn only UGX.15.39Bn was collected and spent, resulting into a shortfall of UGX.30.43Bn which is 66.4% of the budget. The budget for the financial year 2020/2021 was developed on the assumption that UBC would receive the UGX.34.6 Billion approved by Parliament; however, the Corporation did not receive the funds as planned. This is an indication of unrealistic budgeting by the Corporation well aware of the effects of the Covid-19 pandemic \uf0b7 Comparison of the trade receivables balances for current year and prior year indicates that the receivables decreased by 28% from UGX.30.79Bn to UGX.22Bn. An ageing analysis revealed that receivables worth UGX.13.549Bn from 228 clients were at least 7 years old without any movements in their ledger accounts, thus casting doubt as to their existence and recoverability.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "230", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 The Corporation has outstanding NSSF amounting to UGX.46.38Bn as at 30th June 2021. As a result, the Corporation and the Managing Director have been sued for non-payment and imposition of interest and fines by the NSSF due to non-remittance is now likely. This is wasteful as it could have been avoided if remittances had been made in a timely manner.", null, null], ["6", "Uganda Post Limited.", "\uf0b7 I noted that despite this being the final year of the Strategic plan and"], ["", "2020/21", "collecting on average, over 86% of the budget, most objectives were not"], [null, "Opinion", "achieved, with some attaining between 21% and 39% of implementation. The key strategic objectives that were not met include Building a strong financial base to meet operational and project development budget,"], [null, "Unqualified", "Attracting, deploying, developing and retaining a productive and motivated Human Resource, Strengthening the ICT unit to raise efficiency"], [null, null, "and competitiveness of UPL products and Rationalizing existing business"], [null, "", "lines and diversifying into low hanging opportunities to improve profitability."], [null, "", null], ["7 Uganda Communication Employees Contributory Pension Scheme (UCECPS) 2020/21 Opinion Qualified \uf0b7 I noted unsurpported payables amounting to UGX.2,679,752,000. \uf0b7 I noted that eleven (11) properties disclosed as part of the non-core assets were not valued and therefore not included in the value of Non- current assets of the Scheme. \uf0b7 A review and comparison made between the audited financial statements for the period ending 30th June, 2019 and the financial statements for the period ending 30th June, 2020 revealed inconsistencies in the account balances of reserves. \uf0b7 Unsupported and un-reconciled receivables from Uganda Telecom LimiteD (UTL - IN ADMINISTRATION) \uf0b7 I noted that the cash flow statement was misstated. \uf0b7 I noted that out of the budgeted revenue of UGX.12,447,003,444 for the year 2019/2020, only UGX.2,264,969,444 was realised representing a performance of only 18.2% of the target which implied that the Scheme had a deficit of 81.8%. \uf0b7 I noted unbudgeted expenditure totaling to UGX.88,575,000 \uf0b7 I noted diversion of members\u2019 contribution (dc) to pay Defined Benefits", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "231", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["(DB) liabilities amounting to UGX.4,550,343,000 \uf0b7", null, null], ["8", "Agricultural Credit Facility (ACF) 2020/21", "\uf0b7 No significant findings."], [null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["(DB) liabilities amounting to UGX.4,550,343,000 \uf0b7", null, null], ["8", "Agricultural Credit Facility (ACF) 2020/21", "\uf0b7 No significant findings."], [null, null, ""], ["TRADE SECTOR \uf0b7", null, null], ["1", "Quality Infrastructure and Standards Programme (QUISP). 2017/2018", "\uf0b7 I observed that a sum of UGX. 80,034,014 and USD. 14,040 was paid to various officers and companies. However, contrary to the guidelines, the expenditure vouchers together with the supporting documents were not availed for audit verification. \uf0b7 Payments amounting to UGX.28,798,048 were paid to officers to enable them carryout various QUISP activities. However, some of the"], [null, "Opinion Qualified", null], [null, "", ""], [null, null, "373,603,894 as at end of the financial year. According to a letter from"], [null, null, "the Embassy of Sweden to the Permanent Secretary Ministry of Trade,"], [null, null, "Industry and Cooperatives dated 27th April, 2017 activities to a tune of"], [null, null, "UGX. 147,264,493 were authorized to be charged on the QUISP"], [null, null, "Programme. The entity spent a sum of UGX. 147,468,378 leaving"], [null, null, "outstanding commitments of UGX. 226,135,516 as indicated in the"], [null, null, "schedule of outstanding commitments."], [null, null, "\uf0b7 I reviewed the Programme bank statements and noted that as at 31st"], [null, null, "March 2021, UGX. 10,426,029 and USD. 1,973.43 was still on account."], [null, null, "Failure to spend funds resulted in partial and non-implementation of"], [null, null, "planned activities."], [null, null, "\uf0b7 I observed that a sum of UGX. 4,038,651 was deducted from two (2)"], [null, null, "service providers in respect of 6% withholding tax for onward remittance"], [null, null, "to Uganda Revenue Authority"], [null, null, "\uf0b7 The project procured 79 assets over the Programme life time. In March"], [null, null, "2021, I carried out an inspection of the assets procured under the"], [null, null, "Programme and noted that 12 were functional, 2 (vehicles) were under"], [null, null, "repair, 16 were old and beyond repair, 12 were non-functional while 37"], [null, null, "were not availed for verification. I could not assess the status of the 37"], [null, null, "assets that were not availed."], ["2 Uganda Export Promotions Board 2020/21 Opinion Unqualified \uf0b7 The entity budgeted to receive UGX.5.813Bn. However, UGX.3.759Bn was warranted, resulting into a shortfall of UGX.2.054Bn, which is 35.4% of the budget. This affected implementation of planned activities. \uf0b7 It was observed that the term of office for the previous Board expired on 5th October 2019, and no replacement Board had been appointed by the time of issuance of my report. This is likely to affect the strategic direction of the entity. For example, I noted that at the time of the audit (June 2021), the entity\u2019s strategic plan was in draft form and was not approved due to the lack of a Board. \uf0b7 I noted that contracts worth UGX.192Mn were awarded to bidders who", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "232", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["did not submit the required documents to evidence the eligibility and administrative compliance as required by regulations and bid documents at the preliminary stage.", null, null], ["3", "Uganda Freezones Authority (UFZA) 2020/21", "\uf0b7 Contrary to Section 15 of the Public Finance Management Act 2015, the Authority overspent to the tune of UGX.635Mn on recruitment and personnel costs in excess of what was approved by the Board. \uf0b7 The entity budgeted to collect NTR amounting to UGX.2.101Bn but was only able to collect UGX.0.06Bn resulting into a shortfall of UGX.2.04Bn,"], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["did not submit the required documents to evidence the eligibility and administrative compliance as required by regulations and bid documents at the preliminary stage.", null, null], ["3", "Uganda Freezones Authority (UFZA) 2020/21", "\uf0b7 Contrary to Section 15 of the Public Finance Management Act 2015, the Authority overspent to the tune of UGX.635Mn on recruitment and personnel costs in excess of what was approved by the Board. \uf0b7 The entity budgeted to collect NTR amounting to UGX.2.101Bn but was only able to collect UGX.0.06Bn resulting into a shortfall of UGX.2.04Bn,"], [null, "Opinion Unqualified", null], [null, "", ""], [null, null, "\uf0b7 The development work on 5 acres of land at Entebbe International Airport"], [null, null, "commenced in September 2020 and works worth UGX.4.146Bn (27%)"], [null, null, "had been certified as completed as at 30th June 2021. However, the"], [null, null, "Authority had affected 89% advance payment to NEC as at 29th June"], [null, null, "2021, amounting to UGX.15.34Bn and all the advance guarantees staked"], [null, null, "had expired."], [null, null, "\uf0b7 Although the Authority has taken possession of 109 acres of land at"], [null, null, "Buwaya purchased at UGX.7.6Bn and 5 acres of land at Entebbe"], [null, null, "International Airport purchased at UGX.850Mn, it still lacks land titles to"], [null, null, "confirm legal ownership."], ["4 Uganda Warehouse Receipt System Authority (UWRSA) 2020/21 Opinion Unqualified \uf0b7 The Uganda Warehouse Receipt System Authority had an approved budget of UGX.8,904,499,400 for the year. A review of the entity\u2019s receipts, cashbook and bank statement for the period ending 30th June 2021 revealed that UGX.8,035,212,980 was received under the normal budget appropriation \uf0b7 Whereas the overall Government National Development Plan (NDP II1) 2020/2021-2024/2025 was commissioned in the year under review, UWRSA had no approved strategic plan for the period under review \uf0b7 I noted that the entity did not budget for any tax revenue despite collecting 84 million. Failure to budget for NTR conceals the entity\u2019s potential collect revenue and also complicates assessment of performance since there is no benchmark. \uf0b7 I noted that out of the budgeted revenue of UGX. 8.899Bn from the Central Government for 2020/2021, and only UGX. 8.035Bn was received, representing a performance of only 90 % of the release. \uf0b7 The entity had a cash balance brought forward of UGX.134,172,095 from FY 2019/2020 and received UGX.8,035,212,980 making total cash available for spending in FY 20/21 of UGX.8,169,385,075. Out of the total cash available to spend, only UGX.3,730,897,866 was actually spent by the entity, representing an absorption level of 46%. This resulted into a balance of UGX.4,438,487,209 (54%) as unspent funds. \uf0b7 I compared the consolidated procurement plan, monthly procurement reports and procurement files availed and established that a number of procurements worth UGX.2,621,000,000 were not completed as of 30th June 2021. \uf0b7 Failure to implement planned activities despite availability of funds. \uf0b7 I noted that the Board sat only once during the year under review on 16th September 2020. I also noted that the Chairperson of the meeting did not sign the minutes for the meeting. \uf0b7 I noted that the Board had not developed some governance policies, manuals and other documents that would help in the smooth running of", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "233", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["the Authority. \uf0b7 The Authority received from the Treasury UGX.13,237,853,910 for the last three financial years to deliver its mandate; however, no tangible results are indicating that it is effective. \uf0b7 I established that procurements worth UGX.62,390,000 were implemented during the year, and yet they were not in the Authority\u2019s consolidated procurement plan.", null, null, null], ["5", "Competitiveness and Enterprise Development Project (CEDP) Component 2-5 IDA Credit Agreement", null, "\uf0b7 Competitiveness Enterprise Development Project (CEDP) approved budget for the Financial Year 2020/2021 was UGX.24.18Bn Comprising: UGX.23.5Bn IDA funding and UGX.742.3Mn GoU contributions. Expenditure was UGX.17.4Bn, yielding a 72% budget performance."], [null, "CR 52690-UG PROJECT ID P130471. 2020/21", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None", "None"], "type": "table"}}, {"content": [["the Authority. \uf0b7 The Authority received from the Treasury UGX.13,237,853,910 for the last three financial years to deliver its mandate; however, no tangible results are indicating that it is effective. \uf0b7 I established that procurements worth UGX.62,390,000 were implemented during the year, and yet they were not in the Authority\u2019s consolidated procurement plan.", null, null, null], ["5", "Competitiveness and Enterprise Development Project (CEDP) Component 2-5 IDA Credit Agreement", null, "\uf0b7 Competitiveness Enterprise Development Project (CEDP) approved budget for the Financial Year 2020/2021 was UGX.24.18Bn Comprising: UGX.23.5Bn IDA funding and UGX.742.3Mn GoU contributions. Expenditure was UGX.17.4Bn, yielding a 72% budget performance."], [null, "CR 52690-UG PROJECT ID P130471. 2020/21", null, null], [null, "Opinion Unqualified", null, ""], [null, null, null, "completed by 25th April 2019, and several extensions were entered into"], [null, null, null, "up to 30th June 2021. By the time of my field inspection, construction"], [null, null, null, "was still ongoing."], ["6 Great Lakes Trade Facilitation Project (GLTFP). 2020/21 Opinion Unqualified \uf0b7 I noted that the project management had failed to achieve its objectives by the initial project closure date of 31st December 2020. \uf0b7 As at 30th June 2021, a total of UGX.6.862Bn representing 62% was available for spending as indicated in the Statement of Financial performance leaving a budget deficit of UGX.4.106Bn representing 38%. \uf0b7 Audit noted that out of UGX.6.862Bn total funds available for use during the year, the project managed to utilize UGX.4.423Bn in the implementation of various project activities, leaving an unspent balance of UGX.2.439Bn (25% of the available funding).", null, null, null], ["7", "Ministry of Trade, Industry and Cooperatives 2020/21", null, "\uf0b7 I reviewed the approved revenue estimates for the financial year 2020/2021 and noted that the Ministry budgeted to receive Revenue of UGX.233.147Bn during the year under review. The entity received"], [null, null, null, "UGX.230.417Bn as releases from the consolidated fund representing the"], [null, "Opinion Unqualified", null, "overall performance of 98%."], [null, null, null, "\uf0b7 The Ministry budgeted to collect UGX.0.072Bn but realised UGX.0.053Bn, hence a shortfall of UGX.0.019Bn representing 25.4% of the budget."], [null, "", "", "\uf0b7 Out of UGX.230.417Bn released for various activities, UGX.229.123Bn was"], [null, "", "", "spent by the entity resulting into an unspent balance of UGX.1.294Bn"], [null, "", "", "representing an absorption level of 99%."], [null, "", "", "\uf0b7 Analysis of the vote performance revealed that a number of programs"], [null, "", "", "remained outstanding at the year-end, leaving a total unspent balance of"], [null, "", "", "UGX.2.0726Bn."], [null, "", "", "\uf0b7 The entity charged different expenditure codes for several expenditure"], [null, "", "", "items from those stipulated in the chart of accounts. This resulted in"], [null, "", "", "mischarging of expenditures worth UGX.81,083,608."], [null, "", "", "\uf0b7 Analysis of domestic arrears over the past three years has shown an"], [null, "", "", "upward trend in arrears from UGX.10.4Bn in 2018/19 to UGX.19.4Bn in"], [null, "", "", "2020/21."], [null, "", "", "\uf0b7 I observed that the Ministry had not paid verified domestic arrears worth"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None", "None"], "type": "table"}}, {"content": "234", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "UGX.16.743Bn."], [null, "\uf0b7 I noted that the Ministry accrued domestic arrears worth UGX.242Mn"], [null, "during the financial year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None"], "type": "table"}}, {"content": [["", "UGX.16.743Bn."], [null, "\uf0b7 I noted that the Ministry accrued domestic arrears worth UGX.242Mn"], [null, "during the financial year."], [null, "\uf0b7 I noted that a total of UGX.159,543,267 paid to service providers and"], [null, "advances to various staff was not adequately supported with"], [null, "accountabilities and supporting documents such as requisitions, receipts,"], [null, "activity reports, minutes of meetings."], [null, "\uf0b7 Payments amounting to UGX.73Mn were advanced to personal accounts"], [null, "of staff to make onward payments to suppliers for services like office"], [null, "internet, hotels, workshop related expenditure, among others."], [null, "\uf0b7 I noted that as of 30th June 2021, several compensations claim worth"], [null, "UGX.165Bn by some Cooperative Societies had not been verified. There"], [null, "was also no evidence that verification teams had been constituted to"], [null, "undertake the verification exercise."], [null, "\uf0b7 Examination of records revealed that for some Cooperatives, the amounts"], [null, "to be paid as compensation for war losses were in excess of the amounts"], [null, "originally claimed by the Cooperatives."], [null, "\uf0b7 I noted that payments amounting to UGX.14Bn were made to persons"], [null, "and law firms other than the beneficiary Cooperative Societies."], [null, "\uf0b7 review of the procurement processes revealed that, for eight (8)"], [null, "procurements valued at UGX.282,626,237, the estimated market prices"], [null, "approved by the Accounting Officer on Form 5, were the same as those"], [null, "quoted by the best-evaluated bidder and subsequently awarded. I"], [null, "observed that the evaluation committee and Contracts committees did"], [null, "not detect the questionable coincidence."], [null, "\uf0b7 The ministry acquired a lease on an already existing lease for land and"], [null, "subsequent loss of funds."], ["8 Uganda National Bureau of Standards. 2020/21 Opinion Unqualified \uf0b7 The Beareau was unable to activate the use of the Digital Tracking System (DTS) to enforce conformity to standards of selected items and claim the associated fees due to absence of an enabling regulation to operationalise the Service. As a result, the Buereau was unable to claim for a total of UGX.13Bn charged on goods and services for conformity stamps issued by the provider towards conformity enforcement. There is a risk of misuse of the amounts involced by the private provider. \uf0b7 The Bureau released 366 consignments without testing due to lack of capacity and another 633 consignments released due to the absence of standards to test these commodities for conformity. Lack of capacity may lead to the release of sub-standard products to the market. \uf0b7 I noted that out of the approved staff structure of 666 positions, the Bureau had only filled 439, leaving a staffing gap of 227 (34 %). As a result, there was staff presence at only 27 out of the 170 border entry points. There is a risk of sub-standard goods entering the country through border points where the Bureau staffs are not present. \uf0b7 It was noted that procurements to the tune of UGX.2.735Bn were not completed as of 30th June 2021. This was attributed to several reasons, including failure to attract competitive bidders for some procruements, delayed submission of clear specifications, especially for specialised equipment, late submissions/ initiations of procurement requisitions by the users, as well as delayed deliveries due to COVID-19 especially for specialised Equipment. Un implemented activities imply that the provision of critical government programs and associated services were delayed.", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None"], "type": "table"}}, {"content": "235", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["9", "Uganda Development Corporation (UDC). 2020/21", "\uf0b7 Out of the total funds received of UGX.137.27Bn only UGX.63.39Bn was spent by the entity during the year, resulting into an unspent balance of UGX.73.88Bn representing an absorption level of only 46%. I noted that"], [null, null, "out of the 17 development project activities planned to be implemented"], [null, "Opinion Unqualified", "during the period under review, only (3) three development projects were fully implemented, while Five (5) development projects were partially"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["9", "Uganda Development Corporation (UDC). 2020/21", "\uf0b7 Out of the total funds received of UGX.137.27Bn only UGX.63.39Bn was spent by the entity during the year, resulting into an unspent balance of UGX.73.88Bn representing an absorption level of only 46%. I noted that"], [null, null, "out of the 17 development project activities planned to be implemented"], [null, "Opinion Unqualified", "during the period under review, only (3) three development projects were fully implemented, while Five (5) development projects were partially"], [null, null, "implemented, Eleven (11) projects were not implemented at all. Failure to"], [null, "", "fully absorb funds by the Corporation, leads to non-achievement of"], [null, null, "development objectives."], [null, null, "\uf0b7 The UDC Act 2016 requires capitalisation of UDC to the tune of"], [null, null, "UGX.500Bn. The same Act also established an Industrial and Economic"], [null, null, "Development Fund which was to be run by the UDC. However, 5 years"], [null, null, "later, the company has never been capitalised to that tune; currently the"], [null, null, "capitalisation grants have accumulated to UGX.311Bn and the Industrial"], [null, null, "and Economic Development Fund has never been operationalized. The"], [null, null, "current funding model, is such that capitalisation grants over the years"], [null, null, "come assigned to specific projects which nullifies the investment appraisal"], [null, null, "process of UDC. This has the disadvantage of earmarking funds for"], [null, null, "investments that are not ready or even viable leading to the low"], [null, null, "absorption noted above."], [null, null, "\uf0b7 An amount of UGX.30.46Bn was invested in various companies by UDC"], [null, null, "during the year without valuation. Shareholding in these companies had"], [null, null, "not been secured by the time of reporting. There is a risk of loss of value."], [null, null, "\uf0b7 Although the UDC Act 2016 provides that the Corporation will take over"], [null, null, "the interest of government in seven entities specified in schedule 2 and to"], [null, null, "manage, promote and facilitate the interest of the government in those"], [null, null, "entities, 5 years later, this had not been done except for Nile Hotel"], [null, null, "Limited. The other entities include: Amber House Limited, Embassy"], [null, null, "House, Development House, Munyonyo Commonwealth Resort, Phoenix"], [null, null, "Logistics and Tri-Star Apparels Limited. There is a risk of loss of strategic"], [null, null, "direction and government may not be aware whether the national"], [null, null, "objectives of import substitution, employment and industrialization are"], [null, null, "being met by these entities."], ["10 Uganda Investment Authority. 2020/21 Opinion Unqualified \uf0b7 The Authority received off-budget financing to a tune of UGX.50.43Bn, which was not transferred to the consolidated fund as required by law. These funds were received directly from development partners to the EPC contractor for the Development of infrastructure at Kampala Industrial and Business Park, Namanve. Off-budget financing distorts planning, may result into duplication of activities and is contrary to the Public finance Management Act 2015. \uf0b7 The approved budget estimates for the Authority for the financial year 2020/2021 indicated that only UGX.22Mn out of UGX.2.411Bn was budgeted towards the settlement of domestic arrears. The arrears balance of UGX.2.389Bn was therefore not budgeted for settlement. Failure to provide resources for the accumulated arrears increases outstanding obligations. \uf0b7 The Authority continued to accumulate domestic arrears with a total of UGX.1.768Bn incurred in the financial year under review, without clearing outstanding arrears from the previous financial year 2019/2020 of UGX.2.411Bn. The total accumulated domestic arrears stood at UGX.4.18Bn at 30th June 2021. This is an indicator of non adherence with the commitment control system of government. \uf0b7 During inspections countrywide, I observed that the industrial parks lack or had inadequate infrastructures like roads, solid waste and sewage", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "236", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["management systems, power supply, street lights etc. The Parks have been characterized by encroachment, farming and cattle grazing, degradation of nearby swamps, unallocated land, idle land allocated to unserious investors and misunderstandings between investors and park management staff. Most roads are impassable and with inadequate lighting which exposes the parks to thefts and insecurity. I observed that some factories in the parks have set up their own infrastructure which may not be sustainable, and to the desired standards. This may negatively affect the usage and utilization of the parks. \uf0b7 The Authority lacks regulations required under Section 38(1) of the Investment Code Act to operationalize the statute. This may hinder the smooth implementation of the Act which is meant to create an investment enabling environment. \uf0b7 Although the Authority has 124 approved positions, only 78 (i.e. 62.9%) are filled, leaving 46 (37.1%) vacant positions. Among the vacant positions include 24 unfilled positions that are from the core Directorate of Investment which is the backbone of UIA. Understaffing undermines service delivery.", null, null], ["", "TOURISM SECTOR", "\uf0b7"], ["1 Uganda Hotel and Tourism Training Institute (UHTII) 2020/21 Opinion Unqualified \uf0b7 Management failed to collect tuition fees and accumulated receivables to the tune of UGX.460Mn by close of the financial year, with some debts dating as far back as 2014. I observed that some students who had not cleared fees had completed their studies, graduated and even obtained their certificates rendering such receivables uncollectible. \uf0b7 I noted that the entity had prepared a new strategic plan, but had no proof of certification and approval of its plan by NPA. Management explained that the exercise was interrupted by Covid-19 Lock down and closure of schools. \uf0b7 Out of 175 approved posts for the Institute, only 127 were filled, resulting into a staffing gap of forty-eight (48) positions. Furthermore, seven (7) positions were filled by staff in an acting capacity including the Position of the Principal. Staffing gaps limit the Institute\u2019s ability to effectively deliver the intended services.", null, null], ["2", "Uganda Hotel and Tourism Training Institute. 2019/20", "\uf0b7 I noted that the budget is not aligned to the specific outputs and therefore, I could not analyze the outputs achieved and planned in line with the approved budget."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "237", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "Stock cards and Goods Received Notes."], ["3 Uganda Wildlife Education Conservation Centre (UWEC). 2019/20 Opinion Unqualified \uf0b7 Out of the 29 quantified outputs/activities assessed, 20 outputs/activities representing 69% were fully implemented; 4 outputs/activities representing 14% were partially implemented while 5 outputs/activities representing 17% were not implemented at all. \uf0b7 I noted that out of the budgeted NTR of UGX.5,360,000,000; only UGX.3,737,222,734 was collected representing performance of only 70% of the target. \uf0b7 I noted that the construction of the floating restaurant stalled. To date, the project is still at the first-floor stage and has since not been opened to the public. \uf0b7 A review of UWEC records revealed that UGX.6.6million was spent for resurveying the land on which the Centre is located. However, by the time of audit, the title had not been transferred to the Centre\u2019s names.", null, null], ["4", "Uganda Wildlife Research and Training Institute (UWRTI).", "\uf0b7 I observed that out of the budgeted NTR of UGX.435,000,000, only UGX.328,287,026 was collected representing a performance of 75% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["", null, "Stock cards and Goods Received Notes."], ["3 Uganda Wildlife Education Conservation Centre (UWEC). 2019/20 Opinion Unqualified \uf0b7 Out of the 29 quantified outputs/activities assessed, 20 outputs/activities representing 69% were fully implemented; 4 outputs/activities representing 14% were partially implemented while 5 outputs/activities representing 17% were not implemented at all. \uf0b7 I noted that out of the budgeted NTR of UGX.5,360,000,000; only UGX.3,737,222,734 was collected representing performance of only 70% of the target. \uf0b7 I noted that the construction of the floating restaurant stalled. To date, the project is still at the first-floor stage and has since not been opened to the public. \uf0b7 A review of UWEC records revealed that UGX.6.6million was spent for resurveying the land on which the Centre is located. However, by the time of audit, the title had not been transferred to the Centre\u2019s names.", null, null], ["4", "Uganda Wildlife Research and Training Institute (UWRTI).", "\uf0b7 I observed that out of the budgeted NTR of UGX.435,000,000, only UGX.328,287,026 was collected representing a performance of 75% of the target."], [null, "2019/20 Opinion", null], [null, "Unqualified", ""], [null, null, "procure particular items or pay other staff members yet the funds in"], [null, null, "question, could have been paid directly to the intended final beneficiaries."], [null, null, "\uf0b7 A review of the staffing structures for the UWRTI revealed that, out of"], [null, null, "the total approved structure of 46 staff, only 23 (50%) positions were"], [null, null, "filled while 23 (50%) positions had not yet been filled."], [null, null, "\uf0b7 I noted that several direct procurements amounting to UGX.122,943,179"], [null, null, "were made by the entity without justification for use of the direct"], [null, null, "procurement method."], [null, null, "\uf0b7 I observed that the Governing Council is not fully constituted, since a"], [null, null, "representative of the Academic Board has not been nominated."], ["5 The Handicraft and Souvenir Development Project (HSDP) in Uganda for the year ended 31 st Dec 2020. Opinion Unqualified \uf0b7 I noted that cumulatively a total of USD.940,460.00 had been disbursed to the Project by 31st December 2020, out of which USD.430,916.94 had been utilized, leaving a closing balance of USD.509,543.06 as at 31st December 2020. \uf0b7 It was also noted that no activity had been fully implemented/completed as of the time of this audit as they all remained either partially achieved or not achieved at all.", null, null], ["6", "Nile Hotel 2020/21 Opinion Unqualified", "\uf0b7 I noted that out of the budgeted revenue of UGX.2.041Bn from Concession fees and Investment income from fixed deposits, only UGX.1.191Bn was received, representing a performance of only 58% of the target. Failure to realise all budgeted revenue affects the implementation of planned activities. This was attributed to the effects of"], [null, null, "the COVID19 pandemic on the Tourism sector."], [null, null, ""], [null, null, "\uf0b7 I noted that the entity is not in possession and is not aware of the exact"], [null, null, "whereabouts of the land title to the land on which Serena Hotel Kampala,"], [null, null, "is seated. The land is located on Plot 16-20 Nile avenue measuring 19.3"], [null, null, "acres. The land is listed as part of the assets in the concession agreement"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "238", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "that was signed between the Government of Uganda and TPS Uganda"], [null, null, "Limited and was leased by ULC and Nile Hotel International Ltd (NHIL) in"], [null, null, "1995."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["", null, "that was signed between the Government of Uganda and TPS Uganda"], [null, null, "Limited and was leased by ULC and Nile Hotel International Ltd (NHIL) in"], [null, null, "1995."], ["7 Uganda Wildlife Authority. 2020/21 Opinion Unqualified \uf0b7 This being the first year of implementation of the NDP-III, the entity was expected to prepare a strategic plan aligned to NDP III and ensure that the plan was approved. \uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the entity budgeted to collect NTR of UGX.82.Bn (Exclusive of UGX.30Bn prior-year surplus approved for re-investment during the year under review). \uf0b7 The entity budgeted to receive UGX.6.24Bn from donors, however, UGX.5.74Bn was realized, resulting into a shortfall of UGX.501Mn (8%) of the budget. \uf0b7 The entity budgeted to receive UGX.0.72Bn, out of which UGX.0.762Bn was received, resulting into an excess receipt of UGX.0.042Bn, representing 5.8% of the budget \uf0b7 I noted that Management re-assessed its revenue performance and requested the Board to approve a contingency plan to limit the expenditure of the Authority to only UGX.72.595Bn in line with the reduced revenue collections to finance only priority activities in the original approved budget of UGX.119.469Bn for FY 2020-2021. \uf0b7 I noted that the Authority prepared and submitted all the quarterly reports to the line ministry. However, there were delays in submission of Q1, Q2 & Q4 performance reports due to the effect of the covid-19 pandemic. \uf0b7 I noted decreasing Tourism Revenues due to Covid-19 Effect. \uf0b7 It was observed that the Authority has a total outstanding receivables balance of UGX.3.303Bn in the statement of financial position, of which UGX.2.244Bn are unpaid overdue fees from concessionaires that have been outstanding for more than a year. \uf0b7 It was noted that the entity has outstanding payables of UGX.71.655Bn in the statement of financial position of which UGX.8.422Bn are accrued staff gratuity that becomes due at the end of each staff\u2019s four year contract. \uf0b7 UWA had only disbursed UGX.642,455,690 in respect of revenue sharing for the surrounding communities in Lake Mburo National Park, leaving a balance of UGX.9,697,730,137 un-disbursed. \uf0b7 The Accountabilities of the disbursed grants have not yet been availed by the beneficiary communities through to the district local governments by the time of audit on 3rd November 2021. \uf0b7 I noted that whereas the Human Resource unit is critical in managing staff-related affairs, it is only situated at the headquarters and comprises five (5) staff. \uf0b7 Non-integration of gorilla booking system to the accounting system. \uf0b7 It was noted that most of the Protected Areas in Uganda are currently undergoing ecosystem changes as rangeland infestation by invasive and exotic plant species.", null, null], ["8", "Wildlife Research and Training Institute 2020/21", "\uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the entity budgeted to collect NTR of UGX.0.495Bn during the year under review. Out of this,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "239", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "", "only UGX.0.200Bn was collected, representing a performance of 40.6% of"], [null, "Opinion Unqualified", "the target. \uf0b7 The entity budgeted to receive UGX.3.931Bn during the period, out of"], [null, null, "which UGX.2.531Bn was warranted, resulting into a shortfall of"], [null, null, "UGX.1.4Bn, which is 36% of the budget."], [null, null, "\uf0b7 A review of the staffing structure for UWRTI revealed that out of the total"], [null, null, "approved structure of 47 staff, only 23 (49%) positions were filled and 24"], [null, null, "positions (51%) had not yet been filled."], [null, null, "\uf0b7 A review of the procurement files revealed that the Institute awarded"], [null, null, "contracts to various providers totalling UGX.519Mn without carrying out"], [null, null, "market assessments/surveys."], ["9 Uganda Wildlife Education Conservation Centre. 2020/21 Opinion Unqualified \uf0b7 I noted that UWEC is one of the entities affected by the Government rationalisation policy on mergers anticipated to be concluded in 2023. By the time of reporting, discussions on transitional arrangements were ongoing. However, I was not provided with the transitional plans for a smooth merger. Delayed decision making leads to costly mergers and uncertainity amonst the stakeholders. \uf0b7 Five (5) procurements with a total value of UGX.3.239Bn were not implemented as planned due to insufficient release of funds from GOU and the adverse effects of the covid-19 pandemic resulting into delayed service delivery. \uf0b7 Although some electronic equipment and motor vehicles at cost of UGX.331Mn had been fully depreciated as per the previous financial year, they were still in use. Under the circumstances, the benefits accruing from them are not matched with their usage/expenditure. Management explained that the revaluation of assets had started, but COVID \u2013 19 effects hindered the process.", null, null], ["10", "Ministry of Tourism, Wildlife and Antiquities. 2020/21. Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.27.408Bn out of which UGX.22.934Bn was warranted, resulting into a shortfall of UGX.4.474Bn which is 16.3% of the budget. This affected implementation of planned activities. I further noted that the Ministry did not seek a revision of its budget and work plan, as provided for by Section 17 (3) of the PFMA 2015, following the revenue shortfall."], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "240", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "\uf0b7 Attention is drawn to Note 19 of the financial statements in which"], [null, null, "management made a provision to reduce the receivable amount from"], [null, null, "UGX.13Bn to UGX.3.2Bn given the preliminary findings by a company"], [null, null, "engaged to assess recoverability of the funds."], ["11 Uganda Tourism Board. 2020/21 Opinion Unqualified \uf0b7 Contrary to Section 45 (3) of the Public Finance and Management Act, 2015, the Board failed to implement procurements worth UGX.2.79Bn which had been indicated in their procurement plan. Unimplemented procurements signify unimplemented activities and therefore delayed service delivery. \uf0b7 Contrary to Section 26 (4) of the PPDA 2003, procurements for stationery worth UGX.1.67Bn were concluded without carrying out market assessments. As a result, I could not establish how the estimated unit cost for these procurements was arrived at, thus implying that the procurements may have been awarded at exorbitant costs. \uf0b7 A review of the Board's establishment structure revealed that 38 posts out of the approved 85 remained vacant during the year, indicating a 45% understaffing level. Most notable among the vacant positions are key staffs like the Director Marketing, Director Quality Assurance, Director Finance and planning, and Manager Human Resource. Inadequate staffing levels not only deprive the entity of the skills required to enhance service delivery but also frustrates segregation of duty.", null, null], ["", "WATER AND ENVIRONMENT SECTOR", "\uf0b7"], [null, null, ""], ["1 Kampala Sanitation Program (KSP) Closure 2020/21 Opinion Unqualified \uf0b7 Contingent Liabilities \uf0b7 A contractor\u2019s global claim of Euros 25,043,073 arising from the contractual obligation of extension of time and causation of delays in project completion which was approved; \uf0b7 A compensation claim of UGX220 Million which is now before the Land Division of the High Court Civil suit No.109 of 2019 and thus the outcome of the compensation claim will be determined by court; \uf0b7 A compensation of UGX1.15 Billion which is now before the Land Division of the High Court HCCS NO. 518 of 2016 and thus the outcome of the compensation claim will be determined by court.", null, null], ["2.", "National Forestry Authority 2020/21", "\uf0b7 The Authority prepared and had its strategic plan for the period 2020/2021 to 2024/2025 approved by the Board, however there was no certification from NPA."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "241", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "was not implemented at all."], [null, null, "\uf0b7 I noted a significant receivables balance of UGX 8,268,255,693 at close of"], [null, null, "the financial year which impacts the liquidity capacity of the Authority."], [null, null, "\uf0b7 There were irregularities in forest land utilization with four (4) unlicensed"], [null, null, "Central Forest Reserves (one in Kajansi and three in Lutoboka) and 24"], [null, null, "non-complying developers in CFRs."], [null, null, "\uf0b7 I noted irregularities in forest land utilization, inactive private tree"], [null, null, "planters in CFRs, non-operationalisation of the Tree Fund, Out-dated"], [null, null, "Forest Reserve Management Plans and major encroachment on CFRs."], ["3 Uganda National Meteorological Authority (UNMA). 2020/21 Opinion Unqualified \uf0b7 The Authority collected NTR of UGX 317,259,177 out of the estimated UGX 1,259,080,696 representing a performance of 25.2%. \uf0b7 Out of the budgeted revenue of UGX 26,675,604,875, only UGX 19,025,934,156 was realized representing performance level of 71.3% of the target. Out of UGX 19,025,934,156 warranted, UGX 17,970,307,440 was absorbed by the authority leaving unspent balance of UGX 1,295,279,000 representing 94.5% absorption level. \uf0b7 The Authority received off-budget financing of UGX. 668,042,740 \uf0b7 Five (5) outputs with a total of twenty-eight (28) activities and expenditure worth UGX 5,094,648,000 were fully quantified, while Three (3) outputs with a total of thirty-seven (37) activities and expenditure worth UGX 2,682,683,000 were insufficiently quantified. \uf0b7 Of the 5 outputs with 28 fully quantified activities, 7 activities (25%) were fully implemented, 10 activities (35.7%) were partially implemented, while 11 activities (39.3%) remained unimplemented. \uf0b7 There was delayed completion of the Radars in Mwizi-Rwampara and Lira due to the restrictions of Covid 19 lockdown. \uf0b7 The average functionality of all the weather stations is at 89% instead of the desired 100% resulting from the non-functional meteorological equipment.", null, null], ["4", "Investment plan preparation grant for the strategic plan for climate resilience.", "\uf0b7 Two out of the three (3) sub objectives of the Project, were fully achieved while the third objective of building capacity of both national and subnational stakeholders in the management of climate change disasters was partially achieved."], [null, "2020/21 Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 254, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "242", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 254, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "were not remitted to the Uganda Revenue Authority."], ["5 Integrated Water Management and Development Project- NWSC 2020/21 Opinion Unqualified \uf0b7 No material findings to report.", null, null], ["6", "National Water and Sewerage Corporation- Kampala Water Lake Victoria Water and Sanitation (KW-LV WATSAN", "\uf0b7 I noted that NWSC delayed to pay the Contractor and as a result, the contractor claimed for interest of Euros 141,968 approximately UGX.610 Million. I also noted changes in the scope of the contract which resulted into a contract variation of Euros 612,000 (approximately UGX 1.4 Billion)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["", null, "were not remitted to the Uganda Revenue Authority."], ["5 Integrated Water Management and Development Project- NWSC 2020/21 Opinion Unqualified \uf0b7 No material findings to report.", null, null], ["6", "National Water and Sewerage Corporation- Kampala Water Lake Victoria Water and Sanitation (KW-LV WATSAN", "\uf0b7 I noted that NWSC delayed to pay the Contractor and as a result, the contractor claimed for interest of Euros 141,968 approximately UGX.610 Million. I also noted changes in the scope of the contract which resulted into a contract variation of Euros 612,000 (approximately UGX 1.4 Billion)."], [null, "I) PROJECT 2020/21", null], [null, "", null], [null, "Opinion", null], [null, "Unqualified", null], [null, "", null], ["7 NATIONAL ENVIRONMENT MANAGEMENT AUTHORITY Opinion Unqualified \uf0b7 The Authority collected NTR of UGX.8,084,594,955 (50.2%) against the estimated UGX.16,088,769,336 as projected by Ministry of MOFPED. However, there were no NTR estimates indicated in the statement of appropriation. \uf0b7 Out of the budgeted GoU revenue of UGX.25,555,655,669 by the Authority, only UGX 18,809,799,829 was warranted representing performance of 73.6% of the target. \uf0b7 I noted that out of the UGX.18,809,799,829 released to the Authority, only UGX.18,494,875,926 was spent representing an absorption level of 98.3%. Subsequently, the unspent funds amounting to UGX.314,923,903 were swept back to the Consolidated Fund. \uf0b7 The Authority received off-budget funding to the tune of UGX.1,963,413,072 and USD 2,805,651,484 which were not appropriated as required by the law. \uf0b7 9 (69%) of the 13 activities (against which UGX 9,707,487,720 was released) were fully implemented and 4 (31%) of the activities were partially implemented. \uf0b7 Contrary to the directive from the Ministry of Finance, during the financial year a total of UGX 441,857,268 was deposited directly into the National Environment Fund (NEF) account as NTR and this amount was not remitted to the consolidated fund. \uf0b7 The Authority does not have any legal provision to regulate the work of the Environment Police. In addition, the funds to facilitate the work of the force were not budgeted for in the annual work plan and budget. Financial records indicate that only UGX.21,280,000 was spent on the force during the year. \uf0b7 I noted that all the wetlands in Uganda are not gazetted, contrary to Section 2 of the National Environment Act 2019, although they are indicated on the maps. In addition, contrary to Instrument 2 of the Nation Environment Act, 2019 (Commencement) that empowers the Authority to enforce wetland gazetting, the Authority went ahead to collect NTR from wetland user permits amounting to UGX 8,800,000", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "243", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["during the financial year 2020/21.", null, null], ["8", "Strategic Towns Water Supply and Sanitation Project. 2020/21", "\uf0b7 Out of the total budget of UGX 40 Bn for the financial year, only UGX 19.24 Bn was received representing a performance level of 48%. Out of the amount received, UGX.18.88 Bn was spent during the year representing an absorption level of 98.13%."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["during the financial year 2020/21.", null, null], ["8", "Strategic Towns Water Supply and Sanitation Project. 2020/21", "\uf0b7 Out of the total budget of UGX 40 Bn for the financial year, only UGX 19.24 Bn was received representing a performance level of 48%. Out of the amount received, UGX.18.88 Bn was spent during the year representing an absorption level of 98.13%."], [null, "Opinion Unqualified", null], ["9 Irrigation for Climate Resilience Project 2020/21 Opinion Unqualified \uf0b7 Out of the budgeted revenue of USD 13,641,026, only USD 6,305,937 (46.2%) was realized representing performance level of 46.2% of the target. Out of USD 6,305,917, disbursed, there was no absorption by the project as at close of the financial year. \uf0b7 Twenty-two (22) outputs with a total of thirty three (33) activities and budget of USD 13,641,026 were fully quantified as required. Out of 22 outputs with a total of 33 activities, only 1 activity (3%) was fully achieved, 27 (82%) were partially achieved and 5 activities (15%) were not implemented at all.", null, null], ["10", "Enhancing Resilience of Communities to Climate Change (EURECCCA)", "\uf0b7 At the end of the initial project completion date of 30th April 2021, all the four project components had been partially achieved and thus, the project completion date was extended to 30th April 2022."], [null, "2020/21 Opinion Unqualified", null], [null, "", ""], [null, null, "quantified to enable assessment of performance and enhance"], [null, null, "accountability. Out of the 42 planned activities 19 (45.2%) were fully"], [null, null, "implemented, 22 (52.4%) were partially implemented and 1(2.4%) was"], [null, null, "not implemented at all."], ["11 Nyabyeya Forestry College (NFC) Opinion Unqualified \uf0b7 The College does not have an approved strategic plan for the period 2021-202 and lacks an enabling law that stipulates its mandate. There is a risk that activities implemented during the financial year 2020/2021 were not aligned to the NDP-III, which negatively affects the achievement of the National Development objectives \uf0b7 Out of the total receipts of UGX 2,753,839,117 for the financial year, UGX 2,911,962,444 was spent resulting into an over expenditure of UGX 158,123,327 representing an absorption level of 106%. The over absorption of funds was due to the opening balances for civil works executed even during the Covid-19 lockdown. \uf0b7 I noted a decline in students\u2019 enrolment from 431 students in 2016/17 to 256 students in 2020/21. Continued fall in enrolment may result in the College\u2019s failure to achieve its mandate of producing technical human resource in forestry and related natural resources through training.", null, null], ["12", "Farm Income Enhancement and Forestry Conservation Project Phase II (FIEFOC", "\uf0b7 The Project has not fully achieved the three project subcomponents of Agriculture Infrastructure Development, Agribusiness Development and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "244", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "II).", "Integrated Natural resources Management which had been set to be"], [null, "2020/21", "achieved by 30/06/2021."], [null, null, "\uf0b7 The project had an approved annual budget of UGX 111,249,503,000 out"], [null, "Opinion", "of which UGX 63,414,586,000 (57%) was received leading to a shortfall of UGX 47,834,917,000. \uf0b7 Out of the total funds received of UGX 63,414,586,000, a total of UGX"], [null, "Unqualified", null], ["13 Integrated Water Management and Development Project (IWMDP) 2020/21 Opinion Unqualified \uf0b7 Out of the approved budget of UGX 70,327,857,900, UGX.52,949,933,856 (75.3%) was availed for spending leading to a shortfall of UGX.17,377,924,044. Out of the total funds available for the financial year of UGX.52,949,933,856, UGX.20,830,393,625 was spent representing an absorption level of only 39.3%. \uf0b7 Fifteen (15) outputs with a total of twenty-seven (27) activities and expenditure worth UGX.14,957,387,000 were fully quantified, while one (1) outputs with one (1) activity was inadequately quantified. \uf0b7 Of the 15 outputs with 27 fully quantified activities, 2 out puts (13%) were fully implemented, 6 out puts (40%) were partially implemented while 7 out puts (47%) were not implemented. \uf0b7 Review of the project appraisal document, the monitoring and results framework analysis report of October 2021 together with annual progress reports revealed that the rate of achievement of project targets is slow as a result of procurement delays.", null, null], ["14", "Northern Uganda Resilience Initiative Project 2020/21", "\uf0b7 Out of the total rolled over funds of UGX.1,520,434,217 from the previous financial year, the project spent UGX.1,055,516,512 (69%) leaving an unspent balance of UGX.464,917,705 (31%). \uf0b7 Out of the 17 planned activities for the financial year 2020/2021, only 2 activities were quantified as required leaving 15 activities unquantified."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "245", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["15 Third National Communication (TNC) 2020/21 Opinion Unqualified \uf0b7 Out of an approved budget of USD.173,474, USD.83,000 was disbursed representing a performance level of 47.8% of the target. \uf0b7 Out of the total available funds for the year of US$ 92,304.34, the project spent US$ 60,493.32 representing an absorption level of 65.6%. As a result some activities were not implemented. \uf0b7 All the 16 outputs with a total budget of USD.173,474 and actual expenditure of 60,555.97 were not quantified at all.", null, null], ["16", "Water Supply and Sanitation on Refugee Hosting Communities in", "\uf0b7 Out of the Project budget of UGX. 20,868,100,000, a sum of UGX 9,204,079,893 was disbursed by the donor, representing a performance level of 44.1% of the target."], [null, "Northern Uganda Funded By (Kfw) Project KfW 2020/21 Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["15 Third National Communication (TNC) 2020/21 Opinion Unqualified \uf0b7 Out of an approved budget of USD.173,474, USD.83,000 was disbursed representing a performance level of 47.8% of the target. \uf0b7 Out of the total available funds for the year of US$ 92,304.34, the project spent US$ 60,493.32 representing an absorption level of 65.6%. As a result some activities were not implemented. \uf0b7 All the 16 outputs with a total budget of USD.173,474 and actual expenditure of 60,555.97 were not quantified at all.", null, null], ["16", "Water Supply and Sanitation on Refugee Hosting Communities in", "\uf0b7 Out of the Project budget of UGX. 20,868,100,000, a sum of UGX 9,204,079,893 was disbursed by the donor, representing a performance level of 44.1% of the target."], [null, "Northern Uganda Funded By (Kfw) Project KfW 2020/21 Opinion Unqualified", null], ["17 Uganda National Redd - Plus Support Project Opinion Unqualified \uf0b7 The project had 2 sub components which had not been fully achieved. \uf0b7 The project had an approved revenue budget of USD.644,500 for the year under review but only USD.250,000 (38.8%) was disbursed. \uf0b7 Out of the total funds available for spending of USD.475,919.18, only USD.249,763.51 (52.18%) was spent leaving an unspent balance of $ 226,155.67 (48.82%). As a result certain activities were not implemented. \uf0b7 All the 10 outputs comprising 57 activities with a total budget of USD.2,210,799 were properly quantified. \uf0b7 The draft progress report was not detailed to enable assessment of implementation of activities against planned.", null, null], ["18", "Ministry of Water, and Environment (MoWE) 2020/21", "\uf0b7 I noted that the entity had not prepared a specific strategic plan as required by the NDP III and was instead utilizing an Investment plan (2030). \uf0b7 I noted that out of the estimated NTR collection of UGX 8.97 billion, only UGX1.39 Bn was realized, representing a performance of 15.5%."], [null, "Opinion Unqualified", null], [null, "", ""], [null, null, "\uf0b7 Out of the total receipts for the financial year of 452.01 Bn, a sum of"], [null, null, "UGX. 453.24 Bn was spent by the entity resulting in an unspent balance"], [null, null, "of UGX 5.58 Bn, representing an absorption level of 98.7%."], [null, null, "\uf0b7 As a result of the under absorption, I noted that of the 72 quantified"], [null, null, "activities worth UGX.388.26Bn assessed; 15 activities representing 27.3%"], [null, null, "were fully implemented, 38 activities representing 69.1% were partially"], [null, null, "implemented,2 activities representing 3.6% were not implemented .I"], [null, null, "further noted that there was delayed submission of performance reports."], [null, null, "\uf0b7 The Ministry incurred penal interest of UGX.103,632,504 (USD.32,218)"], [null, null, "arising from delayed payment to the contractor."], [null, null, "\uf0b7 I noted that the Ministry\u2019s Payables amount significantly increased from"], [null, null, "UGX.64.3 billion in the previous year to UGX.114.5 billion in the current"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "246", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "year due to the increasing number of multi-year projects in the ministry."], [null, null, "\uf0b7 I noted that the Ministry\u2019s Receivables amount significantly increased"], [null, null, "from UGX.1.3 million in the previous year to UGX.22.4 billion in the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["", null, "year due to the increasing number of multi-year projects in the ministry."], [null, null, "\uf0b7 I noted that the Ministry\u2019s Receivables amount significantly increased"], [null, null, "from UGX.1.3 million in the previous year to UGX.22.4 billion in the"], [null, null, "current year. This was attributed to prepayments made to contractors"], [null, null, "(UGX.19.3 billion) and the outstanding letters of credit (UGX.3.1 billion)"], [null, null, "for on-going projects in the Ministry."], [null, null, "\uf0b7 From my audit and field inspection of facilities, regional centres and"], [null, null, "Umbrella Organisations, I observed several weaknesses in service delivery"], [null, null, "such as; untitled land for piped water systems and schemes; delayed"], [null, null, "execution of works; outstanding revenue arrears; unmetered water"], [null, null, "schemes, Lack and faulty bulk meters; among others."], ["19 Support to Priority Irrigation Investments in Uganda Grant 2020/21 Opinion Unqualified \uf0b7 All the budgeted revenue from Government of USD.949,422.62 was realised representing a performance of 100% of the target. \uf0b7 Out of the donar funds of USD.949,422.62 received, only USD 117,475.04 was absorbed by the project representing an absorption level of 12.4%. The Under absorption was attributed to Covid-19 effects. \uf0b7 All the Six (6) outputs with a total of six (6) activities and expenditure of USD.117,475.04 were fully quantified. \uf0b7 Four (4) out of six (6) outputs had not been achieved despite the fact that the initial Project completion period had been 30thJune 2020. This was later extended to 30/06/2021 and another extension to 31/3/2022.", null, null], ["20", "The Adapting to Climate Change In Lake Victoria", "\uf0b7 Out of the budgeted revenue of USD.249,377, only USD.194,645.56 was received representing performance level of 78% of the target."], [null, "Basin. 2020/21 Opinion", null], [null, "Unqualified", ""], [null, null, "were fully achieved, 2 activities (18.2%) were partially achieved and 4"], [null, null, "activities (36.3%) were not implemented at all."], ["21 South Western Cluster Water and Sanitation Project \u2013 NWSC 2020/21 Opinion Unqualified \uf0b7 No material issues to report on", null, null], ["22", "National Water and Sewerage Corporation (NWSC) 2020/21 Opinion Unqualified", "\uf0b7 The financial statements under Note 28 include a Financial Asset in form of Trade Receivables. Management has estimated the fair value of the net financial asset receivable to be UGX 133.7 billion as at 30th June 2021 of which, the net amount of receivables UGX38.2bn is owed from"], [null, null, "the government and its MDA (Ministries; Departments and Agencies). \uf0b7 I noted that NWSC leased vehicles, offices and land under operating lease"], [null, null, "contracts whose terms were more than twelve (12) months, which were classified as; Right of Use asset amortization (UGX 87.8m) Right of Use"], [null, null, "Lease Assets (UGX 12.4bn) and Obligations due to Right of Use Leased"], [null, null, "Assets (UGX 8.4bn). Liabilities were not amortised annually using"], [null, null, "effective interest method in order to arrive at the amortised costs for"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "247", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "profit and loss recognition although the necessary disclosures were made"], [null, null, "in the financial statements."], [null, null, "\uf0b7 I noted that freehold land (UGX. 176.5bn) and leasehold land (UGX. 4bn)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["", null, "profit and loss recognition although the necessary disclosures were made"], [null, null, "in the financial statements."], [null, null, "\uf0b7 I noted that freehold land (UGX. 176.5bn) and leasehold land (UGX. 4bn)"], [null, null, "included some land that had expired lease periods, some titles were not"], [null, null, "yet transferred in the names of NWSC, and Katosi, which is a long term"], [null, null, "investment constructed on a short term leased land of ten (10) years."], [null, null, "\uf0b7 Some on-going water projects were significantly delayed by litigations"], [null, null, "and substantial amounts that are required to compensate the interested"], [null, null, "parties in note 24 of the financial statements."], ["23 Multinational Lakes Edward and Albert Integrated Fisheries and Water Resources Management Project (LEAF) II 2020/21 Opinion Unqualified \uf0b7 A total of six (6) strategic outputs (50%) were fully achieved, while 6 outputs were partially achieved and still on-going (50%). \uf0b7 Out of the approved budgeted revenue of USD 1,887,374, USD 603,588.93 was released representing performance of 32% of the target. \uf0b7 The project had a total available balance of USD 2,767,452.2, out of which USD 2,754,945.85 (99.5%) was spent leading to an unspent balance of only USD 12,506.35. \uf0b7 All the 10 planned outputs with 39 activities and a total budget of USD 3,119,412.9 were properly quantified to enable measurement of performance. \uf0b7 Out of the 39 planned activities under the 3 Project components, 19 (48.7%) were fully implemented, 10 (25.6 %) were partially implemented and 10 (25.6%) were not implemented at all. \uf0b7 I noted delays in construction of infrastructure projects resulting from the effects of the Covid pandemic and effects of the rising water level of Lakes Albert and Edward and inadequate GoU funding. The projects affected included the construction of the surveillance station, Kitebere Landing Site, Mbegu landing site, fish processing facility at Dei Landing site, and supply of a fisheries research vessel.", null, null], ["", "ENERGY SECTOR", "\uf0b7"], ["1 Electricity Regulatory Authority (ERA) 2020/21 Opinion Unqualified \uf0b7 I noted that out of the budgeted revenue of UGX 28.57Bn, a sum of UGX. 27.70Bn was realized representing a performance of 98%. \uf0b7 Out of the revenue realized of UGX. 27.70Bn for the financial year, UGX 24.55Bn was spent on recurrent expenditure and UGX.2.25Bn on capital expenditure, resulting into an unspent balance of UGX.0.9Bn, representing absorption level of 97%. \uf0b7 Out of the forty-six (46) key activities, sixteen (16) (35%) activities had been fully achieved, and thirty (30) (65%) were partially achieved. \uf0b7 Included in the receivables figure of UGX.7,566,003,960, under Note 7 of the Financial Statements is a sum of UGX.724, 185,509, relating to license fees and permit fees which have been outstanding for more than 90 days instead of the recommended 14 days. \uf0b7 I noted that the target of reduction of the end user tariff was not achieved across customers\u2019 categories, with a weighted average of UGX.485.7 per Kwh. The end user off \u2013peak tariff for extra- large industrial customers was achieved at UGX.223.7. \uf0b7 I noted that out of the total staff establishment of 92 positions, only 67 (73%) positions had been filled leaving a balance of 25 (27%) positions vacant.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "248", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 I noted Non-compliance to Quality-of-Service Standards (QoS) by Distribution Licensees, with an average of 45% compliance. Non- compliance with QoS denies customers quality and reliable electricity supply.", null, null], ["2", "Energy for Rural Transformation III PSFU Project (ERT III). 2020/21", "\uf0b7 Out of the total Receipts for the financial year of USD. 636,993, only USD.382,224 was spent by the Project resulting in an unspent balance of USD. 254,769 representing absorption level of 60% for the year. As a result, activities such as training of certified wiremen was partially implemented."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["\uf0b7 I noted Non-compliance to Quality-of-Service Standards (QoS) by Distribution Licensees, with an average of 45% compliance. Non- compliance with QoS denies customers quality and reliable electricity supply.", null, null], ["2", "Energy for Rural Transformation III PSFU Project (ERT III). 2020/21", "\uf0b7 Out of the total Receipts for the financial year of USD. 636,993, only USD.382,224 was spent by the Project resulting in an unspent balance of USD. 254,769 representing absorption level of 60% for the year. As a result, activities such as training of certified wiremen was partially implemented."], [null, "Opinion Unqualified", null], ["3 Uganda Rural Electricity Access Project (UREAP). 2020/21 Opinion Unqualified \uf0b7 Out of the Budget of UGX.157.4Bn, only UGX.106Bn was disbursed representing a shortfall of 51,339,828,177, which is 32.6% of the Budget. I further noted that out of the total receipts for the financial year of UGX. 106.1Bn, UGX.105.5Bn was utilized on installation of Medium Voltage Networks and Last Mile consumer connections, leaving an unutilized balance of UGX.564,461,546 representing an absorption level of 99.5%. \uf0b7 As 30th June 2021, the Bank had disbursed USD.44.83Million and Euros 5.89Million against the Loan credit facility of USD.100 Million and Grant of Euros 11.205 Million representing 45% and 53%, respectively. \uf0b7 I noted delays in construction works under procurement of plants, design, supply and installation of medium voltage networks and last mile consumer connections. Notably, under Lots 6, Medium Voltage stringing, and Low Voltage (LV) stringing had not yet commenced. Under Lot 7 Medium Voltage Pole erection was at 31% and stringing at 47%. \uf0b7 Out of 1,686 Project Affected Persons (PAPs), with an approved compensation amount of UGX.1,240,502,500, only 1,209 PAPs have been paid an amount of UGX.863,758,500, leaving an outstanding amount of UGX.376,744,000 relating to 477 PAPs.", null, null], ["4", "Lira-Gulu-Agago 132KV transmission project 2020/21 Opinion", "\uf0b7 Out of the total Receipts for the financial Year of USD. 2,304,191, only USD.519,117 was utilized by the Project, resulting in an unspent balance of USD.1,785,074, representing an absorption rate of only 22.5%. As a result, activities such as compensation of Project Affected Persons and supervision of EPC works were not implemented."], [null, "Unqualified", null], ["5 Energy for Rural Transformation III (ERT III) \u2013REA Project. 2020/21 Opinion Unqualified \uf0b7 Out of the total receipts for the financial year of UGX.139.5Bn, only UGX.98.3Bn was utilized on installation of Medium Voltage Networks and Last Mile consumer connections, leaving an unutilized balance of UGX 41.2Bn representing an absorption level of 70%. As a result, activities such as Grid extensions, Line connections and Grid Intensification schemes under various Lines were partially implemented. \uf0b7 Out of the total credit amount of USD.116.1 Million, only USD.73.7 Million", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "249", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["had been disbursed by the Bank under ERT- REA representing 64% of the Total credit. \uf0b7 The overall Implementation of the Grid extension and associated connections is behind schedule especially under Lines 20-21 which are at 17% and 2% respectively. Progress of work under Grid Intensification, UMEME Batch 1 and 2 were at 55% and 20% respectively. \uf0b7 Out of 34,535 Project Affected Persons (PAPs), with an approved compensation amount of UGX. 22.6Bn, only 22,180 PAPs have been compensated with an amount of UGX.14.2Bn, leaving an outstanding amount of 8.3Bn relating to 12,355 PAPs.", null, null], ["6", "Hoima Kafu Transmission Line Project - Kafu Interconnection Project. 2020/21", "\uf0b7 Out of the total receipts for the financial year, of USD.1,903,946, only USD.41,960 was spent by the Project, resulting in an unspent balance of USD.1,861,986, representing absorption level of only 2.2%. As a result, activities such as compensation of Project Affected Persons were not implemented."], [null, "Opinion Unqualified", null], ["7 Kampala Metropolitan Transmission System Improvement Project. 2020/21 Opinion Unqualified \uf0b7 Out of the total receipts for the financial year of USD.9,259,009 for the financial year, only USD.2,465,150 was spent by the Project, leaving an unspent balance of USD.6,793,859, representing absorption of rate of 26.6%. As a result, I noted that Key activities such as consulting Services for Procurement of the EPC contractor was not implemented, while compensation of projected affected persons was partially implemented. \uf0b7 I noted that out of 130 PAPs, 109 (83%) were compensated. Disclosures made were 120 (91%), agreements obtained from disclosures were 117 (89%), and PAPs not yet compensated were 22 (16.7%).", null, null], ["8", "Petroleum Authority of Uganda (PAU). 2020/21", "\uf0b7 I noted that the Authority budgeted to receive UGX.63.61Bn out of which only UGX.52 Bn was warranted, resulting in a shortfall of UGX11.6Bn, which is 18% of the budget."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "250", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "sector. These include; the air quality standards, noise and vibration and"], [null, null, "the chemicals management standards."], ["9 Grid Expansion and Reinforcement Project (GERP)-UETCL. 2020/21 Opinion Unqualified \uf0b7 Out of the total Receipts for the financial year of USD.35,395,297, only USD.6,139,307 was spent by the project leaving an unspent balance of USD.29,255,991, representing absorption of rate of 17.3%. As a result, activities such as construction of Transmission Lines and compensation of Project affected Persons were partially implemented. \uf0b7 Out of the total amount of IDA credit for the Project of USD.100,000,000 only USD.29,457,000(29.4%) was disbursed, and out of USD.27.3M GoU counterpart funding, 7,945,423 (28.9%) was disbursed by the end of the financial Year. \uf0b7 Out of the annual target of 59% progress, under Lot 1; -Construction of 132kv Double Circuit Transmission Lines, only 39% was achieved. Out of a target of 47% progress under Lot 2- construction of Substations, only 20% was achieved. \uf0b7 I noted that out of 2,340 identified PAPs under Gulu-Nebbi-Arua Section, only 1,719 (73%) had been compensated. Out of 994 PAPs under Kole- Gulu Section 985 (99%) were compensated, leaving a total of 630 PAPs not compensated by the time of audit. In addition to the 3,334 PAPs with a total cash resettlement of USD. 1,463,955.41, USD.1,241,137 was paid to 2,704 PAPs resulting into an outstanding obligation of USD.222,818 relating to 630 PAPs", null, null], ["10", "Islamic Development Bank (IDB) III Grid Rural Electrification Project.", "\uf0b7 Out of the total Loan credit of USD.70,730,000 Million by the Islamic Development Bank, USD 69,764,722.91 was disbursed representing a performance of 99% of the total Loan facility."], [null, "2020/21 Opinion Unqualified", null], ["11 Uganda Petroleum Fund (UPF). Opinion Unqualified \uf0b7 I noted that for the year under review, the balance in the Petroleum Fund increased from UGX.87.79Bn as at 30th June 2020 to UGX. 228.79Bn as at 30th June 2021. However, there was no appropriation of UGX. UGX.87.79Bn by during the Financial Year 2020/21 to the Consolidated Fund and/or the Petroleum Revenue Investment Reserve for budget support and investment activities, respectively.", null, null], ["12", "Uganda Electricity Generation Company Limited (UEGCL)", "\uf0b7 Out of the budgeted revenue of UGX.173,191,277,000, for the year 2020/21, UGX.169,743,586,000 was realized representing performance of 98% of the target."], [null, "2020/21 Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "251", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, null, "for Karuma Hydro Power Plant was outstanding as at 30th June, 2021."], [null, null, null, "\uf0b7 There has been delayed commissioning of Karuma Dam, whose"], [null, null, null, "completion date was extended to 15th June 2022, resulting in a delay of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None", "None"], "type": "table"}}, {"content": [["", null, null, "for Karuma Hydro Power Plant was outstanding as at 30th June, 2021."], [null, null, null, "\uf0b7 There has been delayed commissioning of Karuma Dam, whose"], [null, null, null, "completion date was extended to 15th June 2022, resulting in a delay of"], [null, null, null, "3 years and 6 months from the initial planned completion date."], [null, null, null, "\uf0b7 Instances of non-conformances (NC) were noted in relation to electrical,"], [null, null, null, "mechanical and civil works components that required rectification before"], [null, null, null, "commissioning of the Karuma Dam."], [null, null, null, "\uf0b7 There has been continuous extension of the Isimba Dam Defects Liability"], [null, null, null, "Period (DLP), due to the various snags and defects that were detected"], [null, null, null, "after the Dam\\`s commissioning on March 2019."], [null, null, null, "\uf0b7 I noted delayed commencement of the Construction of Muzizi Hydro"], [null, null, null, "Power Project whose credit facility agreement with Agence Francaise De"], [null, null, null, "Development (AFD) and KFW was signed on 9th December 2016 and"], [null, null, null, "25th November, 2016, respectively, to finance the construction of Muzizi"], [null, null, null, "Hydro Power Project with expected completion date of December 2023."], [null, null, null, "\uf0b7 I noted delayed Compensation of Project Affected Persons (PAPs) for"], [null, null, null, "Muzizi HPP whereby a total of UGX.1,769,227,282 (36.41%) of the total"], [null, null, null, "compensation value UGX.4,858,711,140 has been paid to PAPs."], [null, null, null, "\uf0b7 I also note a failure to undertake remedial works on the plants being"], [null, null, null, "handled under the concession between GOU and ESKOM with less than"], [null, null, null, "50% of the remedial works that have been carried out currently, with a"], [null, null, null, "few months to end of the concession."], ["13 Strengthening the Management of Oil and Gas Programme (SMOGP) 2020/21 Opinion Unqualified \uf0b7 Out of the total receipts for the financial year of USD 790,580.38, only USD. 239,221.92 was spent by the Programme resulting in an unspent balance of USD 551,358.46, representing an absorption level of 30.2%. Under absorption of released funds results in non-implementation of planned activities. \uf0b7 I noted that the Planned Programme activities such as Development of Reservoir Modelling and Simulation, Review of the Tax Laws and the Model Production Sharing Agreement Training course for Component Managers and Program Secretariat among others were not implemented. There is a risk of failure to achieve intended Programme objectives and service delivery due to delayed implementation of activities.", null, null, null], ["14 15", "Mutundwe-Entebbe 132kv Double Circuit Transimssion Line Project - UETCL- June", null, "\uf0b7 I noted delays in transfer of titles, caused by the slow land titling process. Out of the expected 463 land titles, UETCL received 264, and 70 were handed over to the RAP Consultant."], [null, "2020", null, null], [null, "Opinion", null, ""], [null, "Unqualified", null, ""], [null, null, null, "consultant such as inclusion of forest reserves and wetlands as part of"], [null, null, null, "compensation to private individuals anddivergent surcey and valuation report for the same property."], [null, "", "", "\uf0b7 Out of the total receipts for the financial year of UGX. 64.97Bn, a sum of UGX 63.38Bn was spent by the entity resulting in an unspent balance of UGX 1.52Bn representing absorption level of 97.6 %. \uf0b7 I noted un-reconciled receivables amount of UGX.70.1Bn resulting from the withheld funds by UMEME from the Escrow Account in regard to unpaid government electricity bills by MDAs."], [null, "", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None", "None"], "type": "table"}}, {"content": "252", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Unqualified \uf0b7 I noted power evacuation liability of UGX.15.29Bn, payable to UETCL. This was due to power losses attributed to absence of transmission lines to evacuate electricity from PA Technical, Siti 1 and Arpe Power Plants, as a result of wheeling power over a lower capacity and weaker distribution lines operated by UEDCL. \uf0b7 The long outstanding receivable resulting from payment of former UEB pension costs of UGX.38.6Bn by UEDCL which has never been paid back to the Company by MoFPED. \uf0b7 Failed to meet its targeted annual connection 37,293 of customers whereby only 6,309 (16.9%) connections were made. \uf0b7 I noted that in the FY 2020/21, the approved energy loss target by the Electricity Regulatory Authority was at 20.1%. I however noted from the Grid Energy Reports submitted to ERA, that the Company was unable to meet its target energy losses and most of its service territories registered an average of 32.7% power losses. \uf0b7 I noted non -compliance by the WENRECO to the terms of the Operation and Maintenance Agreement, such as provision of semi-annual reports on status of the assets, safe storage of UEDCL connection materials, participation in the physical network inspection, submission of asset modifications register among others. \uf0b7 The 62,944 poles leased to UMEME by UEDCL were damaged and required replacement which was not done contrary to the provisions of the Lease Agreement.", null, null], ["16", "Uganda National Oil Company 2020/21", "\uf0b7 Out of the total receipts for the financial year of UGX.34.4bn only UGX 26.6bn was spent by the company, resulting in an unspent balance of UGX 7.8bn. This represents an absorption level of 77.3%."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["Unqualified \uf0b7 I noted power evacuation liability of UGX.15.29Bn, payable to UETCL. This was due to power losses attributed to absence of transmission lines to evacuate electricity from PA Technical, Siti 1 and Arpe Power Plants, as a result of wheeling power over a lower capacity and weaker distribution lines operated by UEDCL. \uf0b7 The long outstanding receivable resulting from payment of former UEB pension costs of UGX.38.6Bn by UEDCL which has never been paid back to the Company by MoFPED. \uf0b7 Failed to meet its targeted annual connection 37,293 of customers whereby only 6,309 (16.9%) connections were made. \uf0b7 I noted that in the FY 2020/21, the approved energy loss target by the Electricity Regulatory Authority was at 20.1%. I however noted from the Grid Energy Reports submitted to ERA, that the Company was unable to meet its target energy losses and most of its service territories registered an average of 32.7% power losses. \uf0b7 I noted non -compliance by the WENRECO to the terms of the Operation and Maintenance Agreement, such as provision of semi-annual reports on status of the assets, safe storage of UEDCL connection materials, participation in the physical network inspection, submission of asset modifications register among others. \uf0b7 The 62,944 poles leased to UMEME by UEDCL were damaged and required replacement which was not done contrary to the provisions of the Lease Agreement.", null, null], ["16", "Uganda National Oil Company 2020/21", "\uf0b7 Out of the total receipts for the financial year of UGX.34.4bn only UGX 26.6bn was spent by the company, resulting in an unspent balance of UGX 7.8bn. This represents an absorption level of 77.3%."], [null, "Opinion Unqualified", null], ["17 Uganda Refinery Holding Company Ltd 2020/21 Opinion Unqualified \uf0b7 Out of a total of UGX 2.9bn received during the financial year, UGX.2.9bn was spent by the Company. This represents an absorption level of 100%. \uf0b7 I noted delays in the development of the Kabaale Industrial Park. As at 30th June 2021, implementation of infrastructure such as roads, power supply, water supply and Information Communication Technology connection had not yet commenced. \uf0b7 I noted delays in the implementation of the Refinery Project. As at 30th June 2021, the refinery investor had not met the targets for some Project milestones. Preliminary activities such as the Front End Engineering Design were at 97%, Environmental Social Impact Assessment Study at 70%, and procurement for the consultancy services for the Resettlement Action Plan was on-going.", null, null], ["18", "Uganda Electricity Transmission Company Limited (UETCL) 2020/21", "\uf0b7 I noted that UETCL developed and approved a Corporate Business Plan without certification from the National Planning Authority. There is a risk that activities implemented during the financial year 2020/2021 were not aligned to the NDP-III, which negatively affects the achievement of NDP- III objectives."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "253", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "of UGX 86Bn. Domestic energy sales were 9.5 % below budget. Both"], [null, "sales to Rwanda and DRC 29% below the budget, and no sales were"], [null, "made to South Sudan despite the anticipated revenue of UGX.824 million."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None"], "type": "table"}}, {"content": [["", "of UGX 86Bn. Domestic energy sales were 9.5 % below budget. Both"], [null, "sales to Rwanda and DRC 29% below the budget, and no sales were"], [null, "made to South Sudan despite the anticipated revenue of UGX.824 million."], [null, "\uf0b7 UETCL budgeted to receive from Government, UGX.108.823Bn for"], [null, "capacity charges and deemed energy costs. However, only UGX 36.4Bn"], [null, "was released resulting in a shortfall of UGX 72.423Bn, which is 66% of"], [null, "the budget."], [null, "\uf0b7 I sampled 40 critical activities implemented under 7 sampled departments"], [null, "under UETCL and noted that 17(43%) tasks had been fully implemented,"], [null, "13 (32%) were partially implemented, while 10 (25%) were not"], [null, "implemented at all."], [null, "\uf0b7 A provision for bad and doubtful debts amounting to UGX 161.4bn was"], [null, "made under Trade and other receivables in the financial statements. This"], [null, "was an increment of 25% from the financial year 2019/20. The provision"], [null, "relates to customers with unpaid balances in contravention of the terms"], [null, "and conditions of the power sales agreement. I further noted that 74.7%"], [null, "of the provisions were attributable to only one Company."], [null, "\uf0b7 Analysis of the trade and other payables revealed an increment of 18.7Bn"], [null, "from UGX.740.8Bn in 2019/20. Included in these payables were amounts"], [null, "of UGX.71.2Bn and USD.4.7 million which have been outstanding for over"], [null, "10 years."], [null, "\uf0b7 M/s UMEME and M/s UEDCL withheld UETCL revenue of UGX 64Bn and"], [null, "10.31Bn, respectively on account of evacuation losses and non-payment"], [null, "of electricity bills by Government MDAs. Withholding revenue constrains"], [null, "UETCL\u2019s ability to pay electricity generators."], [null, "\uf0b7 The land titling process was not satisfactory on most of UETCL Projects."], [null, "UETCL takes an average of 3 years to conclude the titling process in"], [null, "contravention of the 6 months period warranted which exposes the"], [null, "company to a risk of litigation and potential encroachment."], [null, "\uf0b7 UETCL incurred deemed energy costs of UGX 87.7Bn on thirteen (13)"], [null, "PPAs, save for me HPP were directly financed through the tariff system,"], [null, "hence impacting on the electricity price to the final consumer."], [null, "\uf0b7 I noted that UETCL incurred about UGX 494,150,000 in replacing"], [null, "vandalized tower equipment during the year under review. I further noted"], [null, "that the company incurred UGX. 1.6Bn in replacement costs on assorted"], [null, "transmission line items vandalized between 2017 and 2021."], [null, "\uf0b7 I noted delays in concluding the procurement process for a sample of"], [null, "procurements with a total contract sum of UGX.17.8Bn with"], [null, "procurements lasting an average of 3 years and some cases going up to 5"], [null, "years. Prolonged procurement processes deny timely achievement of"], [null, "intended project objectives."], ["19 National Pipeline Company 2020/21 Opinion Unqualified \uf0b7 Out of the total receipts for the financial year of UGX.3.71Bn, UGX.3.71Bn was utilized. This represents an absorption level of 100%. \uf0b7 I noted that the Company failed to maintain National Strategic Reserves. In the period under review, the Consortium failed to meet the required National Strategic Reserve levels of 12 million litres per month. Failure to restock petroleum reserves exposes the Country to supply shocks and a risk of inflated prices in the event of disruptions in the petroleum supplies chain. \uf0b7 I noted that as at 30th June 2021, the consortium had not developed the facilities to enable lake transport to the Jinja Storage Tanks. The construction of an oil jetty and connecting pipeline to Jinja Storage Tanks", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None"], "type": "table"}}, {"content": "254", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["had not commenced. \uf0b7 I noted delays in implementation of Kampala Storage Terminal (KST). As at 30th June 2021, Preliminary activities such as the Power Reticulation Proposal and Environment Social Impact Assessment for the terminal were undertaken However, Construction activities under the Project had not commenced.", null, null], ["20", "Rural Electrification Agency 2020/21 Opinion", "\uf0b7 Out of the budgeted government receipts for the financial year of UGX.155.23Bn, a sum of UGX. 149.26Bn was spent by the entity resulting in an unspent balance of UGX.5.97Bn, representing an absorption level of 96%."], [null, "Unqualified", null], ["21 Uganda Energy Credit Capitalisation Company Limited 2020/21 Opinion Unqualified \uf0b7 No material issue reported. \uf0b7", null, null], ["22", "Grid Expansion and Reinforcement Project \u2013 MEMD", "\uf0b7 Out of the total receipts for the financial year of USD.1,698,907.88, only USD.1,030,144.30 was spent resulting into an unspent balance of USD.654,938.58, representing an absorption level of only 60.6%."], [null, "2020/21 Opinion Unqualified", null], ["23 The Fuel Marking and Quality Monitoring Program, Ministry of Energy and Mineral Development \uf0b7 Out of the total receipts for the financial year of UGX.9.62Bn, a sum of UGX. 8.71Bn was spent representing 91% absorption level by the program. As a result activities such as Stakeholders\u2019 awareness", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 267, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "255", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 267, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["2020/21 Opinion Unqualified workshops and Training on petroleum standard development were partially implemented. \uf0b7 \uf0b7 I noted non-compliance by fuel stations with the Standard that covers the siting, design and construction of service stations, installation and operation of equipment in service stations for handling, storage and dispensing of petroleum products and their derivatives. \uf0b7 I noted that the Program does not have in place a comprehensive system of monitoring and testing the quality of lubricants and engine oils based on the standards. This poses a risk to motorists who may purchase poor quality engine oils and lubricants.", null, null, null], ["24", "The Ministry of Energy and Mineral Development (MEMD) 2020/21 Opinion Unqualified", null, "\uf0b7 I noted in the year under review, that the entity did not have an approved sector development plan (strategic plan) 2020/21. The Accounting Officer explained that a strategic Plan was prepared and is aligned to the NDP III, a however the approval of management delayed"], [null, null, null, "due to management transition \uf0b7 The Ministry budgeted to collect NTR of UGX.19.9Bn during the year"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None", "None"], "type": "table"}}, {"content": [["2020/21 Opinion Unqualified workshops and Training on petroleum standard development were partially implemented. \uf0b7 \uf0b7 I noted non-compliance by fuel stations with the Standard that covers the siting, design and construction of service stations, installation and operation of equipment in service stations for handling, storage and dispensing of petroleum products and their derivatives. \uf0b7 I noted that the Program does not have in place a comprehensive system of monitoring and testing the quality of lubricants and engine oils based on the standards. This poses a risk to motorists who may purchase poor quality engine oils and lubricants.", null, null, null], ["24", "The Ministry of Energy and Mineral Development (MEMD) 2020/21 Opinion Unqualified", null, "\uf0b7 I noted in the year under review, that the entity did not have an approved sector development plan (strategic plan) 2020/21. The Accounting Officer explained that a strategic Plan was prepared and is aligned to the NDP III, a however the approval of management delayed"], [null, null, null, "due to management transition \uf0b7 The Ministry budgeted to collect NTR of UGX.19.9Bn during the year"], [null, null, null, "under review. Out of this, only UGX. 13Bn was realized, representing a performance of 65.3% of the target. This was attributed to COVID"], [null, null, null, "Pandemic that greatly affected businesses in the Country to extent that"], [null, null, null, "some companies wrote requested for either a reduction or waiving off their rent arrears."], [null, "", "", "\uf0b7 Out of the total warrants for the financial year of UGX.342.3Bn, a sum of"], [null, "", "", "UGX.336.9Bn was spent by the entity resulting in an unspent balance of"], [null, "", "", "UGX.5.4Bn representing an absorption level of 98%. As a result, I noted"], [null, "", "", "that of the 148 quantified activities worth UGX.99.3Bn assessed; 16"], [null, "", "", "activities representing 10.8% were fully implemented, 125 activities"], [null, "", "", "representing 84.5% were partially implemented, while 7 activities"], [null, "", "", "representing 4.7% were not implemented."], [null, "", "", "\uf0b7 A trend analysis of the domestic arrears reported in Note 24 to the"], [null, "", "", "financial statements showed movement of domestic arrears from"], [null, "", "", "UGX.18.29Bn in the previous year to UGX.17.13Bn in the year under"], [null, "", "", "review, a decrease of 7%. This unsustainable trend poses risks of"], [null, "", "", "litigation and related costs inform of interest penalty."], [null, "", "", "\uf0b7 The Ministry received UGX.1.39Bn into the Mineral Royalties Sharing Fund"], [null, "", "", "account during the period, in addition to the closing amount of"], [null, "", "", "UGX.442.07Mn from the previous period. However, only UGX.1.39Bn was"], [null, "", "", "paid leaving an outstanding balance of UGX.433.82Mn which has been"], [null, "", "", "correctly disclosed as payables as at year end."], [null, "", "", "\uf0b7 The receivables amount of UGX.14,287,738,002 in the statement of"], [null, "", "", "financial position and under Note 19, to the financial statements includes"], [null, "", "", "an amount UGX.4,494,005,610 receivables (UGX 4,288,550,000 and"], [null, "", "", "UGX.205,455,610 relating to annual mineral rent/royalties and sale of"], [null, "", "", "goods and services, respectively) which has been outstanding for over"], [null, "", "", "four years."], [null, "", "", "\uf0b7 The RAP implementation and land acquisition for the Karuma Reservoir"], [null, "", "", "Area project. The contract has been extended several times with the new"], [null, "", "", "completion date set for 23rd June 2022. I established that a RAP survey"], [null, "", "", "and valuation report was submitted by the Consultant on 31st April 2021,"], [null, "", "", "but, as at 30th June 2021, compensation of the PAPs had not yet"], [null, "", "", "commenced."], [null, "", "", "\uf0b7 A review of the Department of Geological Survey and Mines staff"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None", "None"], "type": "table"}}, {"content": "256", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 268, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "establishment revealed that out of 127 approved positions, only 85"], [null, null, "positions were filled leaving 42 positions vacant representing a staffing"], [null, null, "gap of 33%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["", null, "establishment revealed that out of 127 approved positions, only 85"], [null, null, "positions were filled leaving 42 positions vacant representing a staffing"], [null, null, "gap of 33%."], ["25 Kilembe Mines Ltd (KML) 2020/21 Opinion Unqualified \uf0b7 The entity budgeted to receive UGX.3.574Bn out of which, UGX.857Mn was realised, resulting in a shortfall of UGX.2.717Bn which is 76% of the budget. As a result activities such as dewatering the Copper Mines and revamping of Hima Lime Works, were not been implemented. \uf0b7 \uf0b7 I noted that a number of assets had been damaged / impaired due to waters that broke the banks of River Nyamwamba on 7th and 10th of May, 2020. However, no formal estimate of the recoverable amount has been conducted. This may result into an overstatement of the total assets and understatement of operating loss. \uf0b7 I noted that the Company had an outstanding receivable of UGX.1.26Bn as at 30th June 2021, 54% of the amount relates to unpain rent from Tibet Hima Mining Co. Ltd. Delayed recovery of outstanding revenues affects the Company\u2019s liquidity position. \uf0b7 I noted that the Company had outstanding payables of UGX.2.28Bn. The amount increased from UGX.0.966 to UGX.2.286Bn resulting into an increase of UGX.1.321Bn (137%) as at 30th June 2021. \uf0b7 I noted delayed divesture of Kilembe Mines. Three (3) years have elapsed without an investor/operator being identified to take over Kilembe Mines operations, following the termination of the Tibet Hima Concession Agreement. \uf0b7 Emergency Funding of UGX 4.375bn was required to rehabilitate the damaged Company infrastructure following flooding of rivers Nyamambwa and Mubuku in May and August 2020. However, the requested funds were not availed. \uf0b7 Mubuku Hydro-Power Plant was designed to generate 5MW. I however noted that the plant was only generating 2MW from Unit 1. Units 2 to 4 were out of service for a number of years. \uf0b7 Review of the Annual Performance Report, 2021 revealed that the Company had a number of long outstanding court cases, relating to encroachment of Land belonging to the company. Three cases had been outstanding for over 7 years, three other cases for 5 but less than 7 years and six cases for less than 5 years.", null, null], ["26", "Uganda Electricty Generation Company Limited Capacity Building Program-Norwegian Grant", "\uf0b7 Out of UGX.6,475,227,265 received for project activities UGX.5,285,679,281 was utilized representing 82% absorption. The under absorption was attributed to postponement of commissioning of Karuma Hydro power plant."], [null, "Uga-16/0010 Initial Support to UEGCL \u2013 2019 2020/21", null], [null, "", null], [null, "Opinion", null], [null, "Unqualified", null], ["27 Atomic Energy Council 2020/21 Opinion \uf0b7 Out of the total receipts for the financial year of UGX. 13.98bn, UGX. 9.96bn was spent by the entity resulting in an unspent balance of UGX 4bn representing an absorption level of 71.2%. As a result, Six (6) outputs with thirty nine (39) activities worth UGX. 4.2Bn were partially", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "257", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 269, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Unqualified implemented. \uf0b7 I noted that the Council lacked of Radiation Protection and Safety Laboratories. There were no Laboratories in place for testing radioactivity levels in food stuffs, construction materials and other consumable products that contain natural radionuclides. This puts the lives of the community at risk. \uf0b7 I noted that the Council lacked adequate specialized inspection equipment required for various practices and activities that involved management of radiation sources. \uf0b7 Out of Staff the Council Establishment of 90 positions, only 49 positions filled leaving 21 positions vacant, representing a staff shortfall of 30%. This affects the efficient and effective execution of the Council mandate.", null, null], ["28", "Energy for Rural Transformation Project (ERT III)-PCU 2020/21", "\uf0b7 Out of the total available funds for the financial year of USD 6,346,771.03, only USD 5,585,830.71 was spent by the Project, resulting in an unspent balance of USD. 760,940.32, representing absorption level of 88%. \uf0b7 I noted low disbursements of loan funds over the Project Life. Out of the ERT III Project loan amount of USD 143.2 Million, only USD 94.5 Million"], [null, "Opinion Unqualified", null], ["29 Opuyo- Moroto 132kv Transmission Line Project - (UETCL) 2019 Opinion Unqualified \uf0b7 I noted that despite the project nearing completion, out of 1,300 PAPs, only 1,222 had been compensated leaving a balance of 78 (6%) by 30th June 2019. There is a risk that the outstanding compensation of PAPs may further delay project implementation. \uf0b7 I noted that despite the loan last disbursement date being 28th February 2021, only 21% of the total funds were disbursed to both UETCL and REA by 30th June 2019", null, null], ["30", "Opuyo- Moroto 132kv Transmission Line Project - (UETCL) 2020 Opinion Unqualified", "\uf0b7 I noted under Note 9.13 that the project payables increased from USD.1,169,371 (2019) to USD. 2,290,568 (2020) due to non payments of service providers at the end of the financial year for the services"], [null, null, "provided."], [null, null, ""], ["31 The 132kv Mirama-Kabale Transmission Line and Distribution Project-2019 Opinion Unqualified \uf0b7 No significant matters to report on.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "258", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 270, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["32", "The 132kv Mirama-Kabale Transmission Line And Distribution Project-2020", "\uf0b7 No significant matters to report on."], [null, null, ""], [null, null, ""], ["33 Energy for Rural Transformation III Implemented by Uganda Energy Credit Capitalization Company Limited (ERT III- UECCCL) Opinion Unqualified \uf0b7 No material issue reported.", null, null], ["34", "Energy for Rural Transformation III BOU Project (ERT III).", "\uf0b7 No material findings to report on"], [null, null, ""], ["EDUCATION SECTOR", null, null], ["1", "African Centre for Agro ecology and Livelihood Systems (ACALISE) Project \u2013 UMU", "\uf0b7 I noted in the statement of income and expenditure that out of budgeted total revenue of USD 1,807,602 for the financial year 2020/2021, only USD 610,980 (33.8%) was realized leading to a budget shortfall of USD 1,196,622."], [null, "2020/21 Opinion Unqualified", null], ["2 Soroti University. 2020/21 Opinion Unqualified \uf0b7 I noted that the University did not indicate NTR estimates in its statement of Appropriation. How out of the budgeted NTR of UGX.706,000,000 for the financial year 2020/2021, UGX.195,985,600 was collected representing a performance of 28% of the target. \uf0b7 The entity budgeted to receive UGX.20.229Bn out of which UGX.19.621Bn was warranted, resulting into a shortfall of UGX.0.608 Bn which is 3% of the budget. \uf0b7 I noted the University received off-budget financing to the tune of UGX.36,710,266 which was not transferred to the consolidated fund as required by the law. \uf0b7 Out of the total receipts (warrants) for the financial year of UGX.19.621Bn, UGX.17.484Bn was spent by the entity resulting into an under absorption of UGX.2.137Bn representing an absorption level of 89%. \uf0b7 Ten (10) outputs with a total of ninety-nine (99) activities and", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 271, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "259", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 271, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["expenditure worth UGX 10.251Bn were fully quantified while one (1) output with a total of four (4) activities and expenditure worth UGX 1.898Bn was not quantified to enable assessment of performance as there was no output that was insufficiently quantified. \uf0b7 Out of the ten (10) out puts that were fully quantified, one (1) output with a total of 6 (six) activities worth UGX.0.051Bn was fully implemented while 9(nine) outputs with a total of ninety-three (93) activities worth UGX.10.201Bn were partially implemented. \uf0b7 The University closed the financial year with an accumulated payable totaling to UGX.2,604,379,429 of which UGX.559,049,780 had been outstanding for more than one year. \uf0b7 The University paid a contractor UGX.996,389,960 in respect of outstanding debt that included UGX.188,055,690 relating to accrued interest charged by the contractor as a result of delayed payments. The interest expenditure was nugatory", null, null], ["3", "Busitema University.", "\uf0b7 Out of the budgeted Non tax revenue of UGX.6,517,061,618 for the year"], ["", "2020/21", "2020/21, only UGX.4,904,767,921 was collected representing a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": [["expenditure worth UGX 10.251Bn were fully quantified while one (1) output with a total of four (4) activities and expenditure worth UGX 1.898Bn was not quantified to enable assessment of performance as there was no output that was insufficiently quantified. \uf0b7 Out of the ten (10) out puts that were fully quantified, one (1) output with a total of 6 (six) activities worth UGX.0.051Bn was fully implemented while 9(nine) outputs with a total of ninety-three (93) activities worth UGX.10.201Bn were partially implemented. \uf0b7 The University closed the financial year with an accumulated payable totaling to UGX.2,604,379,429 of which UGX.559,049,780 had been outstanding for more than one year. \uf0b7 The University paid a contractor UGX.996,389,960 in respect of outstanding debt that included UGX.188,055,690 relating to accrued interest charged by the contractor as a result of delayed payments. The interest expenditure was nugatory", null, null], ["3", "Busitema University.", "\uf0b7 Out of the budgeted Non tax revenue of UGX.6,517,061,618 for the year"], ["", "2020/21", "2020/21, only UGX.4,904,767,921 was collected representing a"], [null, "Opinion Unqualified", "performance of only 75% of the target."], [null, null, "\uf0b7 There was a shortfall in releases amounting to UGX4.63Bn which is 9% of the budget. Furthermore, the entity remained with unspent balance of"], [null, null, "UGX.1.60Bn representing an absorption level of 97%."], [null, null, "\uf0b7 The University received off-budget financing to the tune of"], [null, null, "UGX.1,462,363,950 which was not transferred to the consolidated fund as"], [null, null, "required by the law. These funds were received directly from"], [null, null, "development partners for undertaking activities which were not budgeted"], [null, null, "for."], [null, null, "\uf0b7 Nine (9) outputs with 73 activities worth UGX.33.34Bn were insufficiently"], [null, null, "quantified. That is out of the Seventy-three (73) activities, twelve (12)"], [null, null, "activities (16%) were not clearly quantified. Two (2) outputs with a total"], [null, null, "of eight (8) activities worth UGX.8.52Bn were fully implemented while"], [null, null, "two (2) outputs with a total of fifteen (15) activities worth UGX3.46Bn"], [null, null, "were partially implemented."], [null, null, "\uf0b7 I noted that the University closed the financial year with outstanding"], [null, null, "payables to the tune of UGX.1,504,842,864 of which UGX.1,421,201,933"], [null, null, "related to unpaid enhanced salaries for administrative and support staff"], [null, null, "that accrued in the financial year 2016/17."], ["4 Gulu University. 2020/21 Opinion Unqualified \uf0b7 I noted that the University\u2019s strategic plan was not certified by NPA and no feedback had been received by the time of concluding the audit. This was attributed to delays in the review and certification process by NPA. \uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the entity budgeted to collect NTR of UGX.12.75Bn during the year under review. Out of this, UGX.4.18Bn was collected, representing a performance of 32.8% of the target. The entity budgeted to receive UGX. 58.88Bn from treasury, out of which UGX.57.90Bn was warranted, resulting into a shortfall of UGX.0.98Bn which is 1.7% of the budget. \uf0b7 Out of the total warrants of UGX 58.11Bn received during the financial year, UGX. 57.90bn was spent by the entity resulting in an unspent balance of UGX 0.21Bn, representing an absorption level of 99.6%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account as required by the PFMA.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "260", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 The University received off-budget financing to the tune of UGX.6,255,990,597 which was not declared to Treasury and, therefore, not appropriated to the entity by Parliament. These funds were received directly from development partners for undertaking activities not budgeted for. \uf0b7 I reviewed the extent of quantification of outputs and activities for a sample of the ten (10) outputs with a total of twenty (20) activities and expenditure of UGX.45.556Bn and noted that seven (7) outputs with a total of twelve (12) activities and expenditure worth 43.284bn were fully quantified while three (3) outputs with a total of eight (8) activities and expenditure worth UGX. 2.871bn were not quantified at all. \uf0b7 I assessed the implementation of seven (7) out puts that were fully quantified with a total of twelve (12) activities worth UGX.43.282Bn and noted that three (3) outputs with a total of six (6) activities worth UGX.37.054Bn were fully implemented. Two (2) outputs with a total of four (4) activities worth UGX,5.706Bn were partially implemented while two (2) outputs with a total of two (2) activities worth UGX. 0.522Bn were not implemented. \uf0b7 The University had outstanding domestic arrears of UGX.5,681,315,557 dating as far back as financial year 2015/16. There is a risk that the University could face litigation from the suppliers and other beneficiaries. \uf0b7 Gulu University is involved in several court cases and some of the cases remained pending at the financial year end. The cases are mostly between the University and its former staff, students and suppliers. The cases arose mainly from unlawful termination, breach of contracts, unfair treatment, land issues, Arrears/failure to pay suppliers. \uf0b7 Gulu University awarded a contract for the supply and installation of Network Equipment to the Faculty of Agriculture, Biometric Equipment for Staff attendance, Laptops and Desktops for Vice Chancellor, Director ICT and Director Planning & Development at a contract price of UGX.181,794,897 on the 25th June, 2021. However, as at the time of concluding the audit, installation was not undertaken. \uf0b7 Gulu University signed a contract for the construction of the Business and Development Centre on the 19th June, 2019 for a contract price of UGX.30,122,043,772. The construction start date was 1st August, 2019 and the expected completion date of 30th July, 2023. I noted that only UGX.2.1Bn out of UGX.6.0Bn was paid as advance for mobilization and this led to the temporary stoppage of works by the contractor which led to slow progress of the building works. At the time of concluding the audit, no major works were undergoing. \uf0b7 I noted that the following University pieces of land were not titled; forest land measuring 28 hectares, Pajengo Latoro; Agago and Agora Pader land. There is a risk that the land in question could be lost to unscrupulous individuals. \uf0b7 Out of the 1,606 approved positions in Gulu University; only 441 (27%) posts were filled, leaving 1,165 (73%) positions vacant.", null, null], ["5", "The Higher Education Students' Financing Board (HESFB)", "\uf0b7 I noted that the University\u2019s strategic plan was not certified by NPA and no feedback had been received by the time of concluding the audit. This was attributed to delays in the review and certification process by NPA."], [null, "2020/21 Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["amount of XDR 157,600,000 (Equivalent to USD 243,800,000), only XDR 22,916,350.66 (USD 32,780,000) representing 14.5% of the signed loan amount had been cumulatively disbursed for implementation of the project activities as at 30th June 2021. It should be noted that 65% of the project implementation time had elapsed as at 30th June 2021. Implementation of civil works (road rehabilitation, improvement and routine maintenance works) under component 1 had hardly progressed. \uf0b7 There was under absorption of released project funds. Total IDA funds available during the year were USD 8,090,898.12 (being opening fund balance of USD 4,920,898.12 and additional disbursements of USD 3,170,000 on 23rd October 2020). However, only, USD 4,457,669.32 was spent on implementation of project activities representing funds absorption level of 55%. \uf0b7 Out of the GoU counterpart funds of UGX 3,034,260,000 released in the FY 2020/21, only UGX 765,831,419 (25%) was spent on implementation of the Project activities. The balance of UGX 2,268,428,581 (75%) was reallocated to other projects. Management did not avail the authorization used as basis to reallocate the funds to other projects. \uf0b7 There has been accumulation of higher financing charges due to the low utilization of the signed loan. Charges of UGX 4,703,471,276 (being service charges and commitment charges of UGX 840,691,467 and UGX 3,862,779,809 respectively) were accrued during the FY 2020/21. Cumulatively, total charges of UGX 27,201,439,219 (being service charges and commitment charges of UGX 2,734,784,077 and UGX 24,466,655,142 respectively) have been accrued since loan signature on 16th February 2015.", "None", "None"], "type": "table"}}, {"content": "261 \ntarget. The entity budgeted to receive UGX. 58.88Bn from treasury, out of which UGX.57.90Bn was warranted, resulting into a shortfall of UGX.0.98Bn which is 1.7% of the budget.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX 58.11Bn received during the financial year, UGX. 57.90bn was spent by the entity resulting in an unspent balance of UGX 0.21Bn, representing an absorption level of 99.6%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account as required by the PFMA.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The University received off-budget financing to the tune of UGX.6,255,990,597 which was not declared to Treasury and, therefore, not appropriated to the entity by Parliament. These funds were received directly from development partners for undertaking activities not budgeted for.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I reviewed the extent of quantification of outputs and activities for a sample of the ten (10) outputs with a total of twenty (20) activities and expenditure of UGX.45.556Bn and noted that seven (7) outputs with a total of twelve (12) activities and expenditure worth 43.284bn were fully quantified while three (3) outputs with a total of eight (8) activities and expenditure worth UGX. 2.871bn were not quantified at all.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I assessed the implementation of seven (7) out puts that were fully quantified with a total of twelve (12) activities worth UGX.43.282Bn and noted that three (3) outputs with a total of six (6) activities worth UGX.37.054Bn were fully implemented. Two (2) outputs with a total of four (4) activities worth UGX,5.706Bn were partially implemented while two (2) outputs with a total of two (2) activities worth UGX. 0.522Bn were not implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The University had outstanding domestic arrears of UGX.5,681,315,557 dating as far back as financial year 2015/16. There is a risk that the University could face litigation from the suppliers and other beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Gulu University is involved in several court cases and some of the cases remained pending at the financial year end. The cases are mostly between the University and its former staff, students and suppliers. The cases arose mainly from unlawful termination, breach of contracts, unfair treatment, land issues, Arrears/failure to pay suppliers.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Gulu University awarded a contract for the supply and installation of Network Equipment to the Faculty of Agriculture, Biometric Equipment for Staff attendance, Laptops and Desktops for Vice Chancellor, Director ICT and Director Planning & Development at a contract price of UGX.181,794,897 on the 25th June, 2021. However, as at the time of concluding the audit, installation was not undertaken.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Gulu University signed a contract for the construction of the Business and Development Centre on the 19th June, 2019 for a contract price of UGX.30,122,043,772. The construction start date was 1st August, 2019 and the expected completion date of 30th July, 2023. I noted that only UGX.2.1Bn out of UGX.6.0Bn was paid as advance for mobilization and this led to the temporary stoppage of works by the contractor which led to slow progress of the building works. At the time of concluding the audit, no major works were undergoing.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that the following University pieces of land were not titled; forest land measuring 28 hectares, Pajengo Latoro; Agago and Agora Pader land. There is a risk that the land in question could be lost to unscrupulous individuals.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- Out of the 1,606 approved positions in Gulu University; only 441 (27%)", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n262", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "posts were filled, leaving 1,165 (73%) positions vacant."], ["6 Kabale University. 2020/21 Opinion Unqualified \uf0b7 I noted that the University prepared a strategic plan aligned to NDP III and the plan was approved by NPA and a certificate of approval issued. \uf0b7 Out of budgeted NTR collections of UGX.7.6 Bn, only UGX. 5.26Bn was realized, representing a performance of 74.6 % of the target. \uf0b7 There was a shortfall in government releases amounting to UGX.0.03Bn representing 0.08% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX.40.95 Bn a sum of UGX. 40.5 Bn was spent by the entity resulting in an unspent balance of UGX 0.45Bn representing an absorption level of 99%. \uf0b7 I sampled 5 outputs of a total of Nine (9) outputs and expenditure worth 37.22.Bn and noted that two (2) outputs with a total of three (3) activities was fully quantified; three (3) outputs with thirteen (13) activities were partially quantified while two (2) activities were not implemented. \uf0b7 The university accumulated receivables totalling to UGX.3,114,950,156 as at 30/6/2021. Under collection of billed revenue cripples, the University\u2019s ability to meet its financial obligations and impacts negatively on service delivery. \uf0b7 I noted the University had outstanding payables of UGX.1,872,390,164 as at 30/6/2021. The failure to clear payables by the closure of the financial year may attract litigation resulting into wasteful expenditure in form of legal fees.", null, null], ["7", "Lira University. 2020/21 Opinion", "\uf0b7 The entity submitted its final copy of the strategic plan to National Planning Authority (NPA) for alignment and certification however, no feedback had been received by the entity at the time of audit (September 2021)."], [null, "Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "263", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "quantified with a total of six (6) activities worth UGX.5.3Bn and noted"], [null, null, "that two (2) outputs with two (2) activities worth UGX.0.3Bn were fully"], [null, null, "implemented while three (3) outputs with four (4) activities worth"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "posts were filled, leaving 1,165 (73%) positions vacant."], "type": "table"}}, {"content": [["", null, "quantified with a total of six (6) activities worth UGX.5.3Bn and noted"], [null, null, "that two (2) outputs with two (2) activities worth UGX.0.3Bn were fully"], [null, null, "implemented while three (3) outputs with four (4) activities worth"], [null, null, "UGX.5Bn were partially implemented."], [null, null, "\uf0b7 During the year, the University incurred nugatory expenditure totalling to"], [null, null, "UGX.25,752,041 being interest and penalties paid resulting from"], [null, null, "management\u2019s failure to deduct and remit NSSF deductions for the period"], [null, null, "August 2016 to June 2020."], [null, null, "\uf0b7 I noted that Lira University signed a tenancy agreement with the Law"], [null, null, "Development Centre letting out the first floor of the faculty of Education"], [null, null, "to LDC at a consideration of UGX.15,300,000 per month inclusive of taxes"], [null, null, "implying that the University is making a monthly financial loss of"], [null, null, "UGX.2,754,000 in form of VAT payable to URA. As a result, the university"], [null, null, "did not remit VAT totalling to UGX. UGX.33,048,000 being VAT payable"], [null, null, "on rental income to URA on the annual rental income of UGX.183,600,000"], [null, null, "(UGX.15,300,000 for 12 months) received by the University."], [null, null, "\uf0b7 I noted a delayed construction of the Administration Block following a"], [null, null, "contract award of UGX.16,664,107,531 to the construction contractor."], [null, null, "Despite the expiry of the contract duration of the three years to 11th"], [null, null, "September 2021, the construction works had not been completed, and"], [null, null, "the progress of works was estimated at 32% level. However, the"], [null, null, "supervising contractor had been paid 92% on his contract of"], [null, null, "UGX.749,885,000 ending 4th February 2022."], ["8 MAK Holdings. 2020/21 Opinion Unqualified \uf0b7 I noted that the Company management budgeted to receive and generate revenue of UGX.1,892,600,000 however, only UGX.809,760,761 (43%) was realized reflecting an underperformance of UGX.1,082,839,239 which is 57% of the expected revenue for the year. \uf0b7 The Makerere University Guest house had accumulated creditors to the tune of UGX.620,024,827 from UGX.405,138,535 in the financial year ended 30th June, 2020 representing a 53% increase in liabilities. Some of the outstanding liabilities include statutory payments worth UGX.240,026,071 \uf0b7 I noted an increase in receivables of UGX.299,307,621 from UGX.271,978,943 reported in the prior year.", null, null], ["9", "Mapronano World Bank Project. 2020/21 Opinion", "\uf0b7 I noted that out of the released USD 1,995,561, only USD 1,357,190 was spent by the Project resulting into unspent balance of USD 638,371 representing an under absorption level of 31.98%. The unspent balance at the end of the financial year was subsequently carried forward to the next financial year."], [null, "Unqualified", null], ["10 MaRCCI World bank Project. 2020/21 Opinion Unqualified \uf0b7 I assessed the implementation of the eight (8) out puts with 42 activities that were fully quantified worth US$ $907,282.93, and noted that one (1) output with two (2) activities worth US$ 27,600 was fully implemented while seven (7) outputs with a total of forty (40) activities worth US$ 879,681.93 were partially/not-implemented. The project management implemented sixteen (16) activities fully, eighteen (18) activities partially and six (6) activities were not implemented.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "posts were filled, leaving 1,165 (73%) positions vacant."], "type": "table"}}, {"content": "264", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 I noted that the project did not pay staff salaries to the tune of USD 13,596 (approximately UGX.50,305,2000. In addition, PAYE withheld from staff deductions for the months of October and November, 2020 totaling to USD. 11,764 (approximately UGX.43,526,800) was not remitted to Uganda Revenue Authority as per regulations.", null, null], ["11", "Management Training and Advisory Centre (MTAC).", "\uf0b7 The MTAC had not prepared the required 5-year strategic plan that is in line with the NDPIII"], [null, "2020/21 Opinion Unqualified", null], ["12 Makerere University. 2020/21 Opinion Unqualified \uf0b7 I noted that the University did not have the strategic plan annualized to indicate which outputs are expected for each year of implementation of the plan covering the period of 2021/21-2024/25. I also noted that whereas the University had prepared and submitted its strategic plan to NPA for approval, it had not yet been approved at the time of audit in October 2021. \uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2021/2021 and noted that the University budgeted to collect NTR of UGX.95.84Bn during the year under review. Out of this, only UGX.58.29Bn was collected, representing a performance of 60.82% of the target. I further noted that the University budgeted to receive UGX.363.74Bn out of which UGX.359.86Bn was warranted, resulting in a shortfall of UGX.3.88Bn which is 1.1% of the budget. Revenue shortfalls affect implementation of the planned activities. \uf0b7 Out of the total warrants of UGX.359.86Bn received during the financial year, UGX.357.04Bn was spent by the entity resulting in an unspent balance of UGX.2.82Bn representing an absorption level of 99.2%. The unspent funds were swept back to the consolidated fund as required by PFMA. \uf0b7 I noted that the University received off-budget financing to the tune of UGX.237,398,885,878 which was not declared to Treasury and, therefore, not appropriated to the entity by Parliament. These funds were received directly from both development partners and other stakeholders for undertaking activities not budgeted for. \uf0b7 I reviewed the extent of quantification of outputs and activities for a", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "posts were filled, leaving 1,165 (73%) positions vacant."], "type": "table"}}, {"content": "265 \nsample of ten (10) outputs with a total of forty two (42) activities and expenditure of UGX.356.85Bn and noted that two (2) outputs with a total of seven (7) activities and expenditure worth UGX.265.85Bn were fully quantified. Two (2) outputs with a total of twenty-five (25) activities and expenditure worth UGX.30.11Bn were insufficiently quantified while six (6) outputs with a total of ten (10) activities and expenditure worth UGX.60.89Bn were not quantified at all. I observed that in cases where outputs were either partially or not quantified, management reported performance in generic ways. \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I assessed implementation of two (2) out puts that were fully quantified with a sample of seven (7) activities worth UGX.265.85Bn and noted that one (1) output with a total of three (3) activities worth UGX 4.06Bn was fully implemented while one (1) output with a total of four (4) activities worth UGX.261.78Bn were partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- During the financial year under review, the University lost its main administration building and other assets therein to a fire that gutted the main administration Block on the 20th day of September 2020. The fire caused substantial damage to the main building whose value was estimated at UGX.15,434,782,500 by the Chief Government Valuer.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- The Statement of reported losses of Public moneys, stores and other assets during the year showed the reported losses of assets/property of total estimated value of UGX.16,457,577,500.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The University had a receivables balance of UGX.25,527,015,916 as at 30/6/2021 broken down as accrued income of UGX.23,372,851,776 and a prepayment of UGX.2,154,164,140 to UMEME for electricity bulk purchase. The accumulation of receivables may lead to under performance of the university on its planned activities.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The University has an outstanding pension liability of UGX.18,920,219,207, inclusive of interest as reported in the Statement of Financial Position for the year ended 30th June 2021 resulting from accumulation of In-House Retirement Benefits since 2010. Delayed payment of retirement benefits may result in nugatory expenditure if the retirees decide to take the University to court.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Statement of Financial Position showed accumulation of domestic arrears of UGX.7,819,385,752 as at 30th June 2021. I noted that majority of these arrears were from the prior years. There is a risk that the University could face litigation from the suppliers and other beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that the main University installations/buildings such as the Senate, the Library, School of Women and Gender Studies and others are not comprehensibly insured. In case of a catastrophe, the University is at risk of huge financial obligations to the tenants.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that there are non-qualifying persons occupying the University buildings. These were identified to be former University staff (retirees), unknown persons and Uganda Police Officers whose services were transferred from Makerere University.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that water bills for the year under review were neither read nor submitted to the finance department for deductions. I noted that staff salaries were arbitrarily deducted to clear their water consumption without following one\u2019s monthly water consumption.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- The University owns various pieces of land totalling to 102 Acres in prime locations around Kampala including Makerere, Mulago and Makindye. Inspection of the land revealed that the land is heavily encroached upon and a number of cases have been in court for more than five (5) years.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n266", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", null, null], ["13", "Muni University. 2020/21 Opinion Unqualified", "\uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that Muni University budgeted to collect NTR of UGX.1.18bn during the year under review. Out of this, only UGX.0.34bn was collected, representing a performance of 29% of the target."], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "267", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "Latrine and Store have deteriorated and in dire need of renovation."], [null, null, "\uf0b7 The University\u2019s land in BidiBidi measuring about 439.58 acres valued at"], [null, null, "UGX.439,580,000 did not have a land title."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": [["", null, "Latrine and Store have deteriorated and in dire need of renovation."], [null, null, "\uf0b7 The University\u2019s land in BidiBidi measuring about 439.58 acres valued at"], [null, null, "UGX.439,580,000 did not have a land title."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": [["", null, "Latrine and Store have deteriorated and in dire need of renovation."], [null, null, "\uf0b7 The University\u2019s land in BidiBidi measuring about 439.58 acres valued at"], [null, null, "UGX.439,580,000 did not have a land title."], [null, null, "\uf0b7 Muni University entered into a contract for the Completion of the"], [null, null, "Construction of Health Science Laboratory Building at a contract price of"], [null, null, "UGX.9,393,202,823 inclusive of taxes. However, works were significantly"], [null, null, "behind schedule at an estimated 36% completion. There is a risk that the"], [null, null, "Project may not be completed within the projected time frame."], ["14 Mbarara University of Science & Technology. 2020/21 Opinion Unqualified \uf0b7 I noted that the University had NTR estimates of UGX.12.43Bn out of which UGX.9.28Bn was collected representing 75% of the budget. \uf0b7 I noted that out of the total receipts for the financial year of UGX.55.4Bn, only UGX.51.4Bn was spent by the entity resulting in an unspent balance of UGX.4Bn representing an absorption level of 92.9%. \uf0b7 I noted that the University received off-budget financing to the tune of UGX.9.2Bn which was not transferred to the consolidated fund as required by the law. \uf0b7 I noted that nine (9) outputs with a total of twenty-two (22) activities and expenditure worth 42.9Bn were fully quantified. That is, 99% of the activities within these out-puts were clearly quantified to enable assessment of performance. \uf0b7 I noted that one (1) output with a total of three (3) activities and expenditure worth UGX 0.47Bn was insufficiently quantified. That is, the two (2) activities of the three sampled (67%) of the output was not clearly quantified to enable assessment of performance. \uf0b7 I noted that one (1) output with one activity worth UGX.0.05Bn was fully implemented, while eight (8) outputs with a total of twenty-one (21) activities worth UGX.42.9Bn were partially implemented. Out of the twenty-one (21) activities, the entity fully implemented nine (9) activities (43%), 9 (43%) activities were partially implemented and three (3) activities (14%) remained unimplemented \uf0b7 I noted that the University accumulated receivables totalling to UGX.4,222,012,678 as at 30th June 2021, an increase of UGX.1,427,267,366 (51%) in the outstanding receivables of UGX.2,794,745,312 of the prior year ended 30th June 2020. \uf0b7 I noted that the leasehold land on Plot No. 6, lower circular Road, Mbarara expired on 31st March 2017 and has not been renewed four (4) years after its expiry. \uf0b7 I noted that MUST owns six (6) tourist camping sites (bandas) adjacent to Bwindi forest, in Kanungu district on approximately 2 acres of land which was leased to a service provider for a period of 10 years effective 12/04/2020 at contract sum of UGX.480,000,000 (UGX.48,000,000 annually). However, the service provider did not pay the first instalment of UGX.48,000,000 which was due on 12th April 2021, citing challenges of Covid-19 pandemic.", null, null], ["15", "National Council of Sports. 2020/21", "\uf0b7 Out of the budgeted NTR of UGX.1,185,394,990 for the financial year 2020/2021, UGX.515,782,750 was collected representing a performance of 44% of the target."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": "268", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total receipts for the financial year of UGX.22.165 Bn,"], [null, "UGX.22.160 Bn was spent by the entity resulting into an under absorption"], [null, "of UGX.0.006 Bn representing an absorption level of 99.97%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of the total receipts for the financial year of UGX.22.165 Bn,"], [null, "UGX.22.160 Bn was spent by the entity resulting into an under absorption"], [null, "of UGX.0.006 Bn representing an absorption level of 99.97%."], [null, "\uf0b7 Out of the eleven (11) outputs with a total of seventy-six (76) activities"], [null, "and expenditure of UGX.22.059 Bn taken for assessment, six (6) outputs"], [null, "with a total of thirteen (13) activities and expenditure worth UGX.18.708"], [null, "Bn were fully quantified."], [null, "\uf0b7 I assessed the implementation of six (6) out puts that were fully"], [null, "quantified with a total of thirteen (13) activities worth UGX.18.708Bn and"], [null, "noted that five (5) outputs with a total of twelve (12) activities worth"], [null, "UGX.18.708Bn were partially implemented. Out of the twelve (12)"], [null, "activities, the entity fully implemented five (5) activities (42%); partially"], [null, "implemented three (3) activities (25%) and four (4) activities (33%)"], [null, "remained unimplemented."], [null, "\uf0b7 A review of the strategic plan, budgets and other records revealed that"], [null, "Council does not have a policy in place for promoting sports. There was"], [null, "no evidence availed by management to show that there is any framework"], [null, "of relationship with Local authorities to provide sports facilities."], [null, "\uf0b7 Whereas Council approved funds transfer of UGX.1,431,284,198 to"], [null, "various Associations, there was no evidence to show that Council"], [null, "approved budgets of the individual Associations as required by NCS"], [null, "Regulations. I further noted that the approved funds transfers lacked a"], [null, "schedule supporting the allocation break down."], [null, "\uf0b7 Out of the 51 registered Associations, 49 submitted information about"], [null, "their other sources of funding. The remaining 2 Associations did not"], [null, "submit the required information for the period under review."], [null, "\uf0b7 I noted that some Associations did not deduct and remit WHT totalling to"], [null, "UGX.21,636,694 to the Uganda Revenue Authority."], ["16 Uganda Management Institute (UMI). 2020/21 Opinion Unqualified \uf0b7 I noted that the Institute budgeted to collect NTR of UGX.25.68Bn during the year under review. Out of this, only UGX.9.11Bn was collected, representing a performance of 35.5% of the target. In addition, the Institute budgeted to receive UGX.36.33Bn however, UGX.33.89Bn was availed, resulting in a deficit of UGX.2.44 Bn which is 6.7% of the budget. \uf0b7 Out of the total warrants of UGX.33.88Bn received during the financial year. UGX.29.25Bn was spent by the entity resulting in an unspent balance of UGX.4.63Bn, thus an absorption level of 86.33%. The unspent funds were swept back to the consolidated fund as required by the PFMA. I further noted that the entity did not seek a revision of its budget and work plan as provided for by section 17 (3) of the PFMA 2015. \uf0b7 I noted that the University received off-budget financing to the tune of UGX.185,595,654 which was not declared to treasury and, therefore, not appropriated to the entity by Parliament. These funds were received directly from development partners for undertaking activities not budgeted for. \uf0b7 I reviewed the extent of quantification of outputs and activities for a sample of twelve (12) outputs with a total of sixty-eight (68) activities and expenditure of UGX.35.32Bn and noted that all the twelve (12) outputs with a total of sixty-eight (68) activities and expenditure worth UGX 35.32Bn were not quantified at all. That is, all the sixty-eight (68) activities (100%) within these outputs were not clearly quantified to enable assessment of performance. \uf0b7 I noted that PAYE tax totaling to UGX.589,262,089 was not deducted", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None"], "type": "table"}}, {"content": "269", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["from staff gratuity payments on the basis of exemption from PAYE under the Pensions Act However, I noted that the gratuity of staff under contract terms is not regulated by the Pensions Act. \uf0b7 I noted that UMI did not transfer to the Consolidated Fund unspent balances of UGX. 555,953247 on ABSA Project Account at the end of the financial year as advised by the Accountant General.", null, null], ["17", "Uganda National Examinations Board (UNEB).", "\uf0b7 Out of the budgeted NTR of UGX.56.7Bn for the financial year 2020/2021, UGX.55.5 Bn was collected representing a performance of 97.9% of the target."], [null, "2020/21 Opinion Unqualified", null], ["18 BTVET SUPPORT PROJECT 2020/21 Opinion Unqualified \uf0b7 There were no reportable issues.", null, null], ["19", "Petroleum Geoscience Collaboration Programme (ENPE II PROJECT) 2020/21 Opinion", "\uf0b7 Makerere University main Building was gutted down by fire where vital documents got lost in the inferno. Consequently, payment vouchers and supporting documents in support of payments totaling to UGX.368,361,770 which is 65% of the total expenditure were not presented for examination. I was not able to confirm the authenticity of the expenditure."], [null, "Qualified", null], ["20 Makerere Institute of Social Research Beyond Criminal Justice Project Centre File 107453-001 for the Period 1 st January 2013 to 31 st December 2013 \uf0b7 No material issues to report on", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": "270", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Opinion Unqualified", null, null], ["21", "Makerere Institute of Social", "\uf0b7 No material issues to report on"], ["", "Research Beyond Criminal Justice Project Centre File", null], [null, "107453-001 For The Period", null], [null, "1 st January 2014 to 31 st", null], [null, "December 2014", null], [null, "", null], [null, "Opinion", null], [null, "Unqualified", null], [null, "", null], ["22 Makerere Institute Of Social Research Beyond Criminal Justice Project Centre File 107453-001 For The Period 1st January 2015 To 31st December 2015 Opinion Unqualified \uf0b7 No material issues to report on", null, null], ["23", "Makerere Institute of Social Research Beyond Criminal Justice Project Centre File", "\uf0b7 No material issues to report on"], [null, null, ""], ["24 MAKERERE INSTITUTE OF SOCIAL RESEARCH- HARRY FRANK GUGGENHEIM FOUNDATION GRANT FOR THE PERIOD 1st JANUARY 2014 TO 31ST DECEMBER 2014 Opinion Unqualified \uf0b7 No material issues to report on", null, null], ["25", "MAKERERE INSTITUTE OF SOCIAL RESEARCH- HARRY FRANK GUGGENHEIM", "\uf0b7 No material issues to report on"], [null, null, ""], ["26 MAKERERE INSTITUTE OF SOCIAL RESEARCH- HARRY FRANK GUGGENHEIM FOUNDATION GRANT FOR THE PERIOD 1 st JANUARY 2016 TO 31ST DECEMBER \uf0b7 No material issues to report on", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": "271", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["2016 Opinion Unqualified", null, null], ["27", "Makerere Institute Of Social Research Internally Generated Funds For The Period 1st July 2012 To", "\uf0b7 No material issues to report on"], [null, null, "\uf0b7"], ["28 Makerere Institute of Social Research Internally Generated Funds for The Period 1st July 2013 To 30th June 2014 Opinion Unqualified \uf0b7 No material issues to report on \uf0b7", null, null], ["29", "Makerere Institute of Social Research Internally Generated Funds for The Period 1st July 2014 to 30th", "\uf0b7 No material issues to report on"], [null, null, "\uf0b7"], ["30 Makerere Institute of Social Research Internally Generated Funds for The Period 1st July 2015 to 30th June 2016 Opinion Unqualified \uf0b7 No material issues to report on \uf0b7", null, null], ["31", "Makerere Institute of Social Research- Norhed Project \u201cBuilding and Reflecting on Interdisciplinary Phd-", "\uf0b7 No material issues to report on"], [null, null, "\uf0b7"], ["32 Makerere Institute of Social Research- Norhed Project \u201cBuilding and Reflecting on Interdisciplinary Phd- \uf0b7 No material issues to report on \uf0b7", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": "272", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Studies for Higher Education Transformation\u201d Grant Number: Uga- 13/0023 For the Period 1st January 2015 to 31st December 2015 Opinion Unqualified", null, null], ["33", "Makerere Institute of Social Research- Norhed Project \u201cBuilding and Reflecting On", "\uf0b7 No material issues to report on"], [null, null, ""], ["34 Makerere Institute of Social Research- Think Tank Initiative Phase 2 Institutional Support Centre File: 107906-001 For The Period 1st January 2014 To 31st December 2014 Opinion Unqualified \uf0b7 No material issues to report on \uf0b7", null, null], ["35", "Makerere Institute of Social Research- Think Tank Initiative Phase 2 Institutional Support Centre", "\uf0b7 No material issues to report on"], [null, null, ""], ["36 Makerere Institute of Social Research- Think Tank Initiative Phase 2 Institutional Support Centre File: 107906-001 For the Period 1st January 2016 to 31st December 2016 Opinion Unqualified \uf0b7 No material issues to report on", null, null], ["37", "Makerere Institute of Social Research- Carnegie", "\uf0b7 No material issues to report on"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": "273", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Corporation Grant Number B 8741.Ro1 for the Period", "\uf0b7"], [null, "1st January 2014 to 31st", null], [null, "December 2014", null], [null, "", null], [null, "Opinion", null], [null, "Unqualified", null], [null, "", null], ["38 Makerere Institute of Social Research Carnegie Corporation Grant Number B 8741.R01 for the Period 1 st January 2015 to 31 st December 2015 Opinion Unqualified \uf0b7 No material issues to report on \uf0b7", null, null], ["39", "Makerere Institute of Social Research-Carnegie Corporation Grant Number B 8741.Ro1 For the Period", "\uf0b7 No material issues to report on"], [null, null, "\uf0b7"], ["40 Kyambogo University Enable Report June 2020 Opinion Unqualified \uf0b7 No material issues to report on \uf0b7", null, null], ["41", "KYU University ENABLE Project Report Dec 2020 Opinion", "\uf0b7 No material issues to report on"], [null, null, "\uf0b7"], ["42 KYU NORHED-MVP Project Report June 2020 Opinion Unqualified \uf0b7 No material issues to report on \uf0b7", null, null], ["43", "KYU NORHED-MVP Project Report Dec 2020 Opinion", "\uf0b7 No material issues to report on"], [null, null, "\uf0b7"], ["44 Uganda Petroleum Institute Kigumba 2020/21 Opinion Unqualified \uf0b7 I noted that the Institute submitted its strategic plan for the period 2021- 2025 to NPA for review and approval but at the time of audit the certificate of approval had not been received. \uf0b7 Out of the budgeted NTR of UGX.0.67Bn for the year 2020/2021only UGX.0.073Bn was collected, representing a performance of 9% of the target. Similarly, the Institute budgeted to receive UGX.8.5bn from GOU", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": "274", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["of which UGX.6.65bn was warranted, resulting in a shortfall of UGX. 1.85bn representing 21% of the budget. \uf0b7 I noted that the Institute spent all the funds that was available amounting to UGX.6.92bn representing 100% performance. \uf0b7 I noted that Seven (7) outputs with fifteen (15) activities and expenditure worth UGX.4Bn were fully quantified. That is, 100% of the activities within these out-puts were clearly quantified to enable assessment of performance. I further noted that Twelve (12) outputs with Twenty two (22) activities and expenditure worth UGX.2.49Bn was not quantified to enable assessment of performance. \uf0b7 Out of the Seven (7) quantified outputs three (3) outputs with seven (7) activities and expenditure worth UGX 4.39Bn were fully implemented while two (2) outputs with four (4) activities worth UGX.0.25Bn were partially implemented as two (2) outputs with four (4) activities worth UGX0.33Bn were not implemented. That is none of the four (4) activities was implemented at all. \uf0b7 The Institute had accumulated domestic arrears totalling to UGX. UGX.1.03Bn by the closure of the financial year under review (2020/2021) thereby being expressed to risk of litigation. \uf0b7 The Institute had outstanding receivables totalling to UGX.0.055Bn by the closure of the financial year under review. \uf0b7 Construction of Female hostel block, 2 Lecture halls, Library and an information Centre and Health Centre had delayed by 20months from the initial completion date of 27th March, 2020. \uf0b7 Out of the 103 approved staff established of the Institute, only 84 posts had been filled leaving 19 (18%) positions vacancies. I further noted that in spite of the vacant positions, the Institute had recruited an additional Forty-six (46) staff on contract terms outside the approved structure.", null, null], ["45", "Tb Preventive Therapy for Hiv-Infected Alcohol Users in Uganda: An Evaluation of Safety, Tolerability and Adherence (ADEPTT)", "\uf0b7 I noted that the closing balance of USD 12,178.00 was different from the balance brought forward as at 1st September 2017 of USD 9,615.58 creating a difference of USD 2,562.42. The difference could not be explained by management and was therefore disclosed in the Fund accountability statement as unaccounted for funds."], [null, "Project 2018 Opinion", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": [["of which UGX.6.65bn was warranted, resulting in a shortfall of UGX. 1.85bn representing 21% of the budget. \uf0b7 I noted that the Institute spent all the funds that was available amounting to UGX.6.92bn representing 100% performance. \uf0b7 I noted that Seven (7) outputs with fifteen (15) activities and expenditure worth UGX.4Bn were fully quantified. That is, 100% of the activities within these out-puts were clearly quantified to enable assessment of performance. I further noted that Twelve (12) outputs with Twenty two (22) activities and expenditure worth UGX.2.49Bn was not quantified to enable assessment of performance. \uf0b7 Out of the Seven (7) quantified outputs three (3) outputs with seven (7) activities and expenditure worth UGX 4.39Bn were fully implemented while two (2) outputs with four (4) activities worth UGX.0.25Bn were partially implemented as two (2) outputs with four (4) activities worth UGX0.33Bn were not implemented. That is none of the four (4) activities was implemented at all. \uf0b7 The Institute had accumulated domestic arrears totalling to UGX. UGX.1.03Bn by the closure of the financial year under review (2020/2021) thereby being expressed to risk of litigation. \uf0b7 The Institute had outstanding receivables totalling to UGX.0.055Bn by the closure of the financial year under review. \uf0b7 Construction of Female hostel block, 2 Lecture halls, Library and an information Centre and Health Centre had delayed by 20months from the initial completion date of 27th March, 2020. \uf0b7 Out of the 103 approved staff established of the Institute, only 84 posts had been filled leaving 19 (18%) positions vacancies. I further noted that in spite of the vacant positions, the Institute had recruited an additional Forty-six (46) staff on contract terms outside the approved structure.", null, null], ["45", "Tb Preventive Therapy for Hiv-Infected Alcohol Users in Uganda: An Evaluation of Safety, Tolerability and Adherence (ADEPTT)", "\uf0b7 I noted that the closing balance of USD 12,178.00 was different from the balance brought forward as at 1st September 2017 of USD 9,615.58 creating a difference of USD 2,562.42. The difference could not be explained by management and was therefore disclosed in the Fund accountability statement as unaccounted for funds."], [null, "Project 2018 Opinion", null], [null, "Unqualified", null], [null, "", null], ["46 MUST- Public Engagement Fund Grant, \u2018Unpacking Design Thinking Principles Through Biomedical Engineering Student\u2019s Innovation Cafes\u2019 Bmeic Project \u2013 2020 Opinion Unqualified \uf0b7 No Reportable issues. \uf0b7", null, null], ["47", "MUST- Serial Killers to Mosquitoes; The Spatial Targeting of Larval Habitats in Rural Uganda Using", "\uf0b7 No Material Reportable issues."], [null, null, "\uf0b7"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": "275", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 287, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "(Breeding Sites) Project \u2013", null], [null, "2019", null], [null, "", null], [null, "Opinion", null], [null, "Unqualified", null], [null, "", null], ["48 Epidemiology of Coronary Artery Disease Among People with Hiv In Rural Sub-Sahara Africa (CAD) Project 2019 Opinion Unqualified \uf0b7 No Material Reportable issues. \uf0b7", null, null], ["49", "MUST- Interventions to Reduce Alcohol Use and Increase Adherence to TB Prevention Therapy Among", "\uf0b7 No Material Reportable issues."], [null, null, "\uf0b7"], ["50 MUST-Population Effectiveness of Dolutegravir Implementation in Sub- Saharan Africa: A Prospective Observational Cohort Study\u201d (DISCO), 2020 Opinion Unqualified \uf0b7 No Material Reportable issues. \uf0b7", null, null], ["51", "MUST- Mobile Technology to Extend Clinic \u2013 Based Counseling For Hiv+ In Uganda (Extend), Project \u2013", "\uf0b7 No Material Reportable issues."], [null, null, "\uf0b7"], ["52 MUST- Mama Namtoto: Barriers and Enablers to Gender, Equity and Scale- Up in Tanzania Project Code 108547-002, 2018 Opinion Unqualified \uf0b7 No Material Reportable issues. \uf0b7", null, null], ["53", "Must- Research Aimed at Developing Sustainable Low Field Magnetic Resonance Imaging (MRI-NIH) Project", "\uf0b7 No Material Reportable issues."], [null, null, "\uf0b7"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": "276", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "\u2013 2019", null], [null, "", null], [null, "Opinion", null], [null, "Unqualified", null], [null, "", null], ["54 Advancing Hiv Research at MUST Through A Research Administration Training Project with the University of Virginia (RASA) -2020 Opinion Unqualified \uf0b7 No Material Reportable issues. \uf0b7", null, null], ["55", "MUST- Resistance Testing Versus Adherence Support for Management of Patients with Virologic Failure on", "\uf0b7 I noted that the opening bank balance of USD 58,902 was different from the balance brought forward as at 1st July 2017 of USD 49,244, thus creating unexplained difference of USD 9,658. The difference was disclosed in the Fund accountability statement as unaccounted for funds."], [null, "First-Line Antiretroviral Therapy in Sub-Saharan Africa (Revamp) Project No. 04/05-16 \u2013 2018 Opinion", null], [null, "Unqualified", null], [null, "", null], ["56 MUST- Analysis of Past and Projected Future Land Use Change and Its Impact on Sediment Fluxes in The Rwizi Catchment (Vlir Rwizi) Project \u2013 2018 Opinion Unqualified \uf0b7 No Material Reportable issues. \uf0b7", null, null], ["57", "MUST- Smart Discharge to Improve Post-Discharge Health Outcomes in Children: A Prospective", "\uf0b7 No Material Reportable issues."], [null, null, "\uf0b7"], ["58 Social Networks, Hiv Stigma, And the Hiv Care Cascade in Rural Uganda Project Of Mbarara Universisty Of Science and Technology- 2019 Opinion Unqualified \uf0b7 No Material Reportable issues. \uf0b7", null, null], ["59", "MUST-The Virologic And Pharmacologic", "\uf0b7 No Material Reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": "277", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Determinants of Dolutegravir Failure in East", "\uf0b7"], [null, "Africa (Tld) Project 2019", null], [null, "", null], [null, "Opinion", null], [null, "Unqualified", null], [null, "", null], ["60 MUST- Voices of The Indigenous People Of Uganda Project 2020 Opinion Unqualified \uf0b7 No Material Reportable issues. \uf0b7", null, null], ["61", "Education Service Commission", "\uf0b7 I noted the Commission closed the year with outstanding payables/domestic Arrears worth UGX.0.255Bn."], [null, "2020/21 Opinion Unqualified", null], ["62 Multinational Statistical Capacity Building Program for Managing for Development Results - Phase 4.2 (MSCB-AFDB) Project 2017 Opinion Unqualified \uf0b7 No Material Reportable issues. \uf0b7", null, null], ["63", "Multinational Statistical Capacity Building Program for Managing for Development Results -", "\uf0b7 No Material Reportable issues."], [null, null, "\uf0b7"], ["64 Multinational Statistical Capacity Building Program for Managing for Development Results - Phase 4.2 (MSCB-AFDB) Project 2019 Opinion Unqualified \uf0b7 No Material Reportable issues. \uf0b7", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": "278", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, null], ["65", "Multinational Statistical Capacity Building Program for Managing for Development Results -", "\uf0b7 No Material Reportable issues."], [null, null, "\uf0b7"], ["66 Mandela National Stadium Limited 2020/21 Opinion Unqualified \uf0b7 I noted that the Company had no approved strategic plan that is aligned to NDPIII at the time of audit. \uf0b7 I noted that although the Company realized 101% of the budgeted, the original budget was revised from UGX.6.07Bn to UGX.2.63bn to match the expected revenue. \uf0b7 Out of the total receipts for the financial year of UGX.2.66bn, UGX. 1.36 Bn was resulting into an unspent balance of UGX.1.3bn representing an absorption level of 51%. \uf0b7 I noted that the Stadium quantified all its five (5) outputs and all the outputs were partially implemented whereby out of forty four (44) activities, the entity fully implemented seven (7) activities (16%), partially implemented five (5) activities (11%), while thirty two (32) activities (73%) remained unimplemented. \uf0b7 I noted that MNSL liabilities remained on a higher side despite a registered decrease from UGX.5.38Bn in the F/Y 2019/2020 to UGX.3.89Bn as at the end of the financial year under review representing a reduction of UGX.1.49 (28%). \uf0b7 I noted that Mandela National stadium closed the financial year with a receivables figure of UGX.2.42Bn, a reduction of only 7% from receivables of UGX.2.59 as at the end of the previous FYR: 2019/2020. \uf0b7 I noted that the Company did not implement its Staffing Strategy of the current running strategic plan 2018-2023. \uf0b7 I noted that stadium Land continues to have illegal occupants.", null, null], ["67", "The Albertine Region Sustainable Development Project (ARSDP) - MOES", "\uf0b7 Assessment of the Project\u2019s performance for the five year Project work plan implementation status revealed that one objective/goal had been achieved, while the remaining seven (7) were partially achieved."], [null, "Component 2020/21 Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": "279", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "UGX.25.18Bn were fully quantified."], [null, null, "\uf0b7 I noted One (1) output with two (2) activities and expenditure worth UGX"], [null, null, "14.53Bn was fully implemented. That is all the two (2) activities within"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": [["", null, "UGX.25.18Bn were fully quantified."], [null, null, "\uf0b7 I noted One (1) output with two (2) activities and expenditure worth UGX"], [null, null, "14.53Bn was fully implemented. That is all the two (2) activities within"], [null, null, "this output were fully implemented. I further noted that One (1) output"], [null, null, "with Five (5) activities worth UGX.3.60Bn was partially implemented. I"], [null, null, "also noted that One (1) output with one (1) activity worth UGX.0.68Bn"], [null, null, "was not implemented. That is; the one (1) activity was not implemented"], [null, null, "at all."], [null, null, "\uf0b7 Review of the Implementation status of the aide Memoir reports by the"], [null, null, "World bank for the Project monitoring mission activity for the period 27th"], [null, null, "July -3rdAugust 2020, 2nd-10th December 2020 Mission and 16th-25th"], [null, null, "March, 2021 revealed that some of the agreed upon"], [null, null, "actions/recommendations between the World Bank and MoES"], [null, null, "\uf0b7 Implementation status of aide Memoir reports indicated that some"], [null, null, "recommendations had either been partially implemented or not"], [null, null, "implemented."], [null, null, "\uf0b7 I noted that there was no internal audit review carried out on the"], [null, null, "operations of ARSDP during the period under review contrary to the"], [null, null, "requirement in Section II (B) of the ARSDP Financing agreement."], ["68 Kyambogo University 2020/21 Opinion Unqualified \uf0b7 I noted that the University prepared a strategic plan and obtained a certificate of compliance on the 27th of September 2021 from National planning Authority (NPA). \uf0b7 The University collected UGX.40.9Bn (53%) of its budgeted non-tax revenue of UGX.77.1Bn. I further noted that the university received UGX.130.07Bn (93%) out of the budgeted GOU receipts amount of UGX.140.6Bn. \uf0b7 Out of the total warrants for the financial year of UGX.130.07Bn, only UGX.124.5 was spent by the University resulting into unspent balance of UGX.5.53Bn representing an absorption level of 96%. \uf0b7 The University received Donor financing to the tune of UGX.3.11Bn of which only UGX.2.68Bn had been included in the budget reflecting off budget receipts of UGX.0.43Bn. \uf0b7 I noted that out of the 14 outputs sampled, 4 out puts (29%) were fully quantified, 8 out puts (57%) were insufficiently quantified while 2 out puts (14%) were not quantified at all. I also noted that the University did not fully implement any of the 4 fully quantified out puts. \uf0b7 The University had outstanding domestic arrears and outstanding receivables of UGX.13.6Bn and UGX.23.2Bn, respectively. \uf0b7 Some of the University land had illegal land occupants. I further noted that there were variations between the area on the Certificate of Tittle and actual Area on the ground for plot M902 of the University land. \uf0b7 Out of the 1,671 approved posts for the University, only 928 (55.5%) were filled leaving 743 (45.5%) posts vacant. This has a negative impact on education service delivery. \uf0b7 The University had MOUs for only 40 of the 112 affiliated Institutions. I further noted that of the 40 MOUs availed; MOUs for 9 Institutions had expired. \uf0b7", null, null], ["69", "The National Council for Higher Education", "\uf0b7 Out of budgeted NTR collections of UGX. 6.25bn, only UGX. 2.96Bn was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": "280", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "2020/21 Opinion Unqualified", "realized, representing a performance of 47.4%. \uf0b7 The Council budgeted to receive UGX.5.4Bn from Government out of which UGX.5.01Bn was availed, resulting in a shortfall of UGX0.39Bn, which is 7.2% of the budget."], [null, "", null], ["70 National Curriculum Development Centre 2020/21 Opinion Unqualified \uf0b7 I noted that whereas NCDC had prepared a strategic plan and whereas a notification of approval had been provided by NPA, a certificate of approval was yet to be obtained. \uf0b7 Out of the budgeted NTR of UGX.250,000,000 for the financial year under review, UGX.93,000,000 was collected representing a performance of 37.2% of the target. \uf0b7 The entity budgeted to receive UGX.40.163Bn from Treasury out of which UGX.37.138 Bn was warranted, resulting into a budget shortfall of UGX.3.025Bn which is 7.5% of the budget. \uf0b7 The Centre received off-budget financing to the tune of UGX.1,661,966,260 which was not transferred to the Consolidated Fund as required by the law and hence not appropriated. \uf0b7 Out of the total receipts for the financial year of UGX 37.137bn a sum of UGX. 36.929bn was spent by the entity resulting into an under absorption of UGX.0.208bn representing absorption level of 99.4%. \uf0b7 Out of the eleven (11) outputs with a total of seventy three (73) activities and expenditure of UGX.36.88 Bn, nine (9) outputs with a total of sixty eight (68) activities and expenditure worth UGX 35.95 Bn were fully quantified, one (1) output with a total of two (2) activities and expenditure worth UGX.0.16Bn were insufficiently quantified, and one (1) output with a total of one (1) activity and expenditure worth UGX 0.77Bn was not quantified to enable assessment of performance. \uf0b7 I assessed the implementation of nine (9) out puts that were fully quantified with a total of sixty eight (68) activities worth UGX.35.95Bn and noted the following; Two (2) outputs with 2 (two) activities worth UGX 0.75 Bn were fully implemented. The entity implemented the two (2) activities (100%) within the outputs. Secondly; seven (7) outputs with a total of sixty six (66) activities worth UGX.35.20Bn were partially implemented. Out of the sixty six (66) activities, the entity fully implemented forty one (41) activities (62%); partially implemented seven (7) activities (11%) and eighteen (18) activities (27%) remained unimplemented. \uf0b7 I noted that goods and services totalling to UGX.5,296,396,760 did not have corresponding WHT transactions totalling to UGX.317,783,806 on the IFMS payment file. I further noted that there was no evidence of exemptions. \uf0b7 Payments totalling to UGX.7,616,021 were made to staff of the Centre contrary to the e-cash guidelines. Similarly, funds totalling to UGX.31,448,969 were irregularly paid to payees who were already", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": [["", "2020/21 Opinion Unqualified", "realized, representing a performance of 47.4%. \uf0b7 The Council budgeted to receive UGX.5.4Bn from Government out of which UGX.5.01Bn was availed, resulting in a shortfall of UGX0.39Bn, which is 7.2% of the budget."], [null, "", null], ["70 National Curriculum Development Centre 2020/21 Opinion Unqualified \uf0b7 I noted that whereas NCDC had prepared a strategic plan and whereas a notification of approval had been provided by NPA, a certificate of approval was yet to be obtained. \uf0b7 Out of the budgeted NTR of UGX.250,000,000 for the financial year under review, UGX.93,000,000 was collected representing a performance of 37.2% of the target. \uf0b7 The entity budgeted to receive UGX.40.163Bn from Treasury out of which UGX.37.138 Bn was warranted, resulting into a budget shortfall of UGX.3.025Bn which is 7.5% of the budget. \uf0b7 The Centre received off-budget financing to the tune of UGX.1,661,966,260 which was not transferred to the Consolidated Fund as required by the law and hence not appropriated. \uf0b7 Out of the total receipts for the financial year of UGX 37.137bn a sum of UGX. 36.929bn was spent by the entity resulting into an under absorption of UGX.0.208bn representing absorption level of 99.4%. \uf0b7 Out of the eleven (11) outputs with a total of seventy three (73) activities and expenditure of UGX.36.88 Bn, nine (9) outputs with a total of sixty eight (68) activities and expenditure worth UGX 35.95 Bn were fully quantified, one (1) output with a total of two (2) activities and expenditure worth UGX.0.16Bn were insufficiently quantified, and one (1) output with a total of one (1) activity and expenditure worth UGX 0.77Bn was not quantified to enable assessment of performance. \uf0b7 I assessed the implementation of nine (9) out puts that were fully quantified with a total of sixty eight (68) activities worth UGX.35.95Bn and noted the following; Two (2) outputs with 2 (two) activities worth UGX 0.75 Bn were fully implemented. The entity implemented the two (2) activities (100%) within the outputs. Secondly; seven (7) outputs with a total of sixty six (66) activities worth UGX.35.20Bn were partially implemented. Out of the sixty six (66) activities, the entity fully implemented forty one (41) activities (62%); partially implemented seven (7) activities (11%) and eighteen (18) activities (27%) remained unimplemented. \uf0b7 I noted that goods and services totalling to UGX.5,296,396,760 did not have corresponding WHT transactions totalling to UGX.317,783,806 on the IFMS payment file. I further noted that there was no evidence of exemptions. \uf0b7 Payments totalling to UGX.7,616,021 were made to staff of the Centre contrary to the e-cash guidelines. Similarly, funds totalling to UGX.31,448,969 were irregularly paid to payees who were already", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": "281", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["registered suppliers/vendors on IFMS. Also Funds to the tune of UGX.22,105,200, were utilized for expenses that were not provided for in the budget, to cater for COVID-19 SOPs.", null, null], ["71", "Makerere-Sida Bilateral Research Program 2020/21", "\uf0b7 No material Issues to report on"], [null, null, "\uf0b7"], ["72 Pharm-Biotechnology and Traditional Medicine (Pharmbiotrac) Centre Ace Ii Project 2020/21 Opinion Unqualified \uf0b7 I noted that a sum of USD.4,754,402 (88%) was disbursed in the 4 years period to 30th June 2021 against the planned cumulative expenditure of USD 5,404,514. \uf0b7 I noted that out of the total available financing for the financial year of USD.1,506,515 only USD.1,105,054 was spent by the Project resulting into an unspent balance of USD.401,461 representing an absorption level of 73%. \uf0b7 I noted that all the ten (10) outputs with a total of eighty seven (87) activities and expenditure of USD.1,105,054 were clearly quantified to enable assessment of performance. \uf0b7 I noted that all the ten (10) outputs with a total of eighty seven (87) activities worth USD. 1.1million were partially implemented. Out of eighty seven (87) activities, the entity fully implemented forty five (45) activities (52%), the entity partially implemented fifteen (15) activities (17%), while twenty seven (27) activities (31%) remained unimplemented. \uf0b7 \uf0b7 I noted that the Project had not obtained Patent rights over the various Products it had developed.", null, null], ["73", "Ministry of Education and Sports (MOES)", "\uf0b7 I noted that the Ministry\u2019s Strategic plan was not yet approved by National Planning Authority at the time of audit."], [null, "2020/21 Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": "282", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of a sum of UGX. 23.44Bn released to the ministry in respect of"], [null, "Covid-19 response related expenditure only UGX.9.62 (55.4%) remained"], [null, "unspent and was subsequently swept back to the Consolidated Fund"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of a sum of UGX. 23.44Bn released to the ministry in respect of"], [null, "Covid-19 response related expenditure only UGX.9.62 (55.4%) remained"], [null, "unspent and was subsequently swept back to the Consolidated Fund"], [null, "Account."], [null, "\uf0b7 I noted under Note 18 to the financial statements and the statement of"], [null, "financial position that the ministry had receivables totaling to"], [null, "UGX.10.64Bn at the beginning of the financial year which increased to"], [null, "UGX.11,684,417,736 at closure of the year. The outstanding amounts"], [null, "relate to advances which were made to various educational institutions"], [null, "and District Local Government."], [null, "\uf0b7 The ministry had outstanding payables amounting to UGX.39.45 Bn at the"], [null, "closure of the financial year. This was a reduction of UGX.10.74Bn"], [null, "(21.4%) from UGX.50.19Bn in the FY 2019/20. I further noted that UGX."], [null, "29.79Bn (75.5%) of the outstanding amount has been outstanding for"], [null, "more than one year. I also noted that whereas the Ministry had"], [null, "outstanding obligations UGX.50.19Bn at the beginning of the financial"], [null, "year, only UGX.16.69Bn was provided for in the budget resulting into a"], [null, "funding gap of UGX.33.51Bn."], [null, "\uf0b7 Only UGX.18.81Bn of the appropriation for pensions of UGX.28.52Bn"], [null, "(66%) was absorbed leading to under absorption of funds by UGX.9.71Bn"], [null, "(34%). In addition, the Ministry had accumulated pension arrears"], [null, "totaling to UGX.1.47Bn due to delayed payment due to missing"], [null, "documents on pension files."], [null, "\uf0b7 Out of the total verified outstanding court awards of UGX.10.18 Bn, a"], [null, "sum of UGX.4.69Bn (46.1%) relates to accumulated interest costs arising"], [null, "from delayed settlement of court awards. I further noted that whereas"], [null, "the ministry had obligations to the tune of UGX. 15.98Bn and other on-"], [null, "going cases during the financial year, only UGX.1.66Bn was provided for"], [null, "court awards and compensations in the work plan for the financial year"], [null, "under review."], [null, "\uf0b7 Post closure audit inspection on Uganda Teacher School Effectiveness\u2019"], [null, "project (UTSEP) in the Ministry of Education revealed UGX.1.58Bn"], [null, "remained unutilized as at the closure of the F/Y (30th June 2021)."], [null, "\uf0b7 I noted that UGX.3.9Bn of the UGX.5.55Bn advanced to UBOS before"], [null, "project closure date (31st July 20) to carry out data collection"], [null, "(enumeration) for the comprehensive Education Institutions baseline,"], [null, "which was expected to be completed by 30th April 2020 remained"], [null, "outstanding."], [null, "\uf0b7 I noted that the Ministry of Education and Sports still holds the mandate"], [null, "of managing Government scholarships, however information on"], [null, "Scholarship offered at the different Missions and other Government"], [null, "organizations was not available at the Secretariat. In addition, there was"], [null, "no scholarship Policy. I also noted that out of a total of 280 scholarships"], [null, "offered in the previous three years, only 162 were utilized resulting into"], [null, "an under absorption of 118 (42%) scholarships."], ["74 Opec Fund for International Development (OFID)- Vocational Education Project Phase 11 2020/21 Opinion Unqualified \uf0b7 I noted that the 5 year project with total budget of UGX.59.43 Bn that started in June 2017 had only received a total of UGX 14.09 Bn by end of financial year 2020/2021. \uf0b7 Out of the total amount of UGX.14.09Bn availed for financing the Project for the four and a half years covered; only UGX.12.3 Bn (87%) had been absorbed while the unspent balance of UGX.1.7bn was swept back to the Consolidated Fund. \uf0b7 I noted that whereas the Project closing date was 31st December 2021,", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None"], "type": "table"}}, {"content": "283", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["two critical project Components 1 & 2 (civil works, supply of equipment and tools) that form 85% of the total project budget had not taken off by the time of concluding the audit (2nd December 2021. \uf0b7 I observed that out of the absorbed funds worth UGX.12.3Bn, UGX.6.6bn (54%) was spent on other Arab funded Projects other than OFID project. \uf0b7 I noted that a total amount of UGX. 6.6Bn of the UGX.12.3 Bn GOU component was irregularly spent on other Arab funded Projects of IDBI, IDBII, KFAED and BADEA without authority.", null, null], ["75", "Uganda Skills Development Project (USDP)- PSFU 2020/21", "\uf0b7 I noted that the Project has made cummulative disbursements of USD.15,345,592 against cummulative commitments of USD.17,617,457 representing 87% performance."], [null, "Opinion Unqualified", null], ["76 Uganda Skills Development Project (USDP) -MOES Opinion Unqualified \uf0b7 I noted that at the close of the financial year 2020/2021, out of the two (2) planned strategic targets/objectives, one objective/goal had been achieved, while the other one had been partially achieved. \uf0b7 Out of the budgeted amount of UGX.58.82Bn budgeted to be received from World Bank during the financial year 2020/2021; a sum of UGX.46.53Bn was received indicating performance of 79% of the target. Similarly, the project budgeted to receive UGX.1.25Bn, of which UGX.1.07Bn was warranted, resulting in a shortfall of UGX. 0.18 Bn (14.4%) of the budget. \uf0b7 I noted that all project outputs were fully quantified. I also noted that the project fully implemented one of the sampled outputs, partially implemented one and two outputs were not implemented. \uf0b7 I noted delayed Signing of Contract for Supply of a Spray track for UTC Lira valued at Euros 205,200 had delayed for 9 months by end of November 2021, following the contracts committee\u2019s approval on 23rd/02/2021. \uf0b7 I noted delayed Installation and testing of Equipment: USD. 8,304,848 by 5 months at the time of audit at the end of November. I further noted that furniture supplies and civil works had also delayed with the delayed period ranging from 1-7 months.", null, null], ["77", "Imagining Gender Futures in Uganda (IMAGENU) Project \u2013 DFC Project No. 17-07-AU- Gulu University -", "\uf0b7 There were no reportable issues."], [null, null, "\uf0b7"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 A review of the Land register revealed that the University owns land in Kibaale and Makerere Hill. It was however noted that the university had not secured certificate of titles confirming ownership of the two (2) pieces of land. \uf0b7 A review of the staff establishment at the directorates and Colleges revealed an overall staffing gap of 915 positions, which is 44.9 % of the approved establishment. The understaffing was mainly at the Associate Professor level and Professor level. It was further noted that most of the staff at lecturer and senior lecturer level had adequate qualifications but had not been promoted.", "None", "None"], "type": "table"}}, {"content": "284 \n78 Makerere University Busines School. \n2020/21 \nOpinion Unqualified \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that the University had its plan approved and certified by NPA and the plan is aligned to the national development plan. This greatly supports the achievement of NDP-III objectives.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the entity budgeted to collect NTR of 56.845Bn during the year under review. Out of this, only 33.589bn was collected, representing a performance of 59.1% of the target.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- The University budgeted to receive UGX.102.629Bn out of which UGX.97.03Bn was availed, resulting in a shortfall of UGX5.59Bn, which is 5.5% of the budget.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX.97.03Bn received during the financial year. UGX.96.85Bn was spent by the entity resulting in an unspent balance of UGX.0.18Bn representing an absorption level of 99.8%. The unspent funds were swept back to the consolidated fund as required by the PFMA.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that the School received off-budget financing to the tune of UGX. 549Bn from NOHRED/NORAD Project Support which was not declared to treasury and, therefore, not appropriated to the entity by Parliament.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I reviewed the extent of quantification of outputs and activities for a sample of twelve (12) outputs with a total of seventy three (73) activities and expenditure of UGX.91.667Bn and noted that five (5) outputs with a total of fourteen (14) activities and expenditure worth UGX.3.031Bn were fully quantified. One (1) output with a total of twenty four (24) activities and expenditure worth UGX.77.002Bn, was insufficiently quantified while six (6) outputs with a total of thirty five (35) activities and expenditure worth UGX 11.633Bn were not quantified at all.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I assessed the implementation of five (5) outputs that were fully quantified with a total of fourteen (14) activities worth UGX 3.031Bn and noted that; Three (3) outputs with eight (8) activities and expenditure worth UGX 1.694Bn were fully implemented. One (1) output with two (2) activities worth UGX.1.336Bn was partially implemented while one (1) output with four (4) activities with a budget of UGX.1.159Bn was not implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- The entity disclosed receivables to the tune of UGX.21,730,133,664. This reflected an increase in receivables by UGX.12,025,676,995 (124%) from the previous year\u2019s balance of UGX.9,704,456,669. The accumulation of receivables impacts negatively on the operations of the University and the education service delivery.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Statement of Financial Position showed accumulation of payables to the tune of UGX.1,215,592,931 as at 30th June 2021. I noted that these payables were accumulated in the current year and largely related to suppliers of goods and services. Accumulation of payables poses a risk of litigation and or loss of trust against the University from the suppliers of the goods and services.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The financial statements showed that MUBS was involved in several court cases/legal proceedings of a total value UGX.2,899,977,221 in various courts of law that remained pending as at the financial year end. There is a risk that in case of un-favourable rulings, the School may incur more financial losses.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- A review of the statement of cash flow revealed payment of domestic arrears of UGX.9,601,334,785 against UGX.330,708,964 that was budgeted and warranted for payment of domestic arrears. Payment of", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n285", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["funds to un-appropriated budget lines leads to non-implementation of budgeted for activities. \uf0b7 I noted that the School had five (5) pieces of land recorded in the assets register that have never been valued to ascertain the monetary value. I also noted that the land in Kireka had squatters and the possibility of reclaiming it may prove to be challenging. The encroachment on the School land was attributed to failure to gazette and develop the land.", null, null], ["79", "The Norwegian Programme for Capacity Development In Higher Education And", "\uf0b7 The Project ended, and as at the end of the six-month period ended 31st December, 2020, funds to the tune of USD. 272,213 (Nok2,054,787) remained unspent, and it was refunded to the Funders."], [null, "Research For Development (Norhed) 2020", null], [null, "", null], [null, "Opinion", null], [null, "Unqualified", null], ["80 Environment for Development Initiative (Efd- Mak Centre) Project Makerere University for The Period 1st January - 31st December 2020 Opinion Unqualified \uf0b7 No material Issues reported", null, null], ["82", "Nurture: Research Training and Mentoring Program for Career Development of", "\uf0b7 No material Issues reported"], [null, null, ""], ["SCIENCE AND INNOVATION SECTOR", null, null], ["1.", "Kiira Motors Corporation. 2019/2020", "\uf0b7 I noted that at the time of the audit (June 2020), out of the planned six (6) strategic targets/goals, three (3) targets had been fully achieved and three (3) were partially achieved"], [null, "Opinion Unqualified", null], ["2\\. Presidential Initiative on Banana Industrial Development (PIBID). \uf0b7 I noted that out of the 3 strategic targets, PIBID partially attained them, with the hope of fully attaining the targets by the end of the strategic", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 298, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "286", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 298, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["2019/2020 Opinion Unqualified plan period. \uf0b7 NTR of UGX.99 Million was collected but not remitted to the consolidated fund and was instead spent at source. \uf0b7 It was observed that the entity has not taken off full operations as it remains cash strapped with limited subventions from the Ministry of Science Technology and innovation. \uf0b7 There was no evidence of the establishment of the Institutional Framework and Governance Board and the renewal of the appointment of the Board and Management Committee Members. \uf0b7 During the financial year, a total of UGX.29,230,320 was paid to the Executive Director as man-day allowance for signing 12 contracts on behalf of the organization, yet this is one of her roles for which a monthly salary is paid. \uf0b7 A total of UGX.272,694,000 was paid to various staff as allowances for working over the weekend. \uf0b7 The internal audit department had only one draft internal audit report with no evidence that the report was submitted to the Accounting Officer and Internal Auditor General. \uf0b7 PIBID recruited staff during the year 2019/2020 without an approved recruitment plan for the period. \uf0b7 Audit noted that PIBID did not have an approved salary structure on which it bases to pay individual staff \uf0b7 I noted that the entity lacked land titles for its land at Sanga (approximately 50 acres) and land where the water source is located at Kyamugambira (approximately 4 acres). \uf0b7 Management deducted UGX.633,205,884, as PAYE, from employee\u2019s salaries but was not remitted to Uganda Revenue Authority. \uf0b7 It was observed that outstanding obligations to the National Security Fund at the end of the Financial Year 2019/2020 were UGX.829,409,254.", null, null], ["3.", "Uganda Institute of Communication Technology (UICT).", "\uf0b7 I noted that out of the budgeted revenue of UGX.3,359,386,101 for the year 2019/2020, only UGX.1,893,012,622 was collected representing a performance of only 56% of the target."], [null, "2019/2020 Opinion", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["funds to un-appropriated budget lines leads to non-implementation of budgeted for activities. \uf0b7 I noted that the School had five (5) pieces of land recorded in the assets register that have never been valued to ascertain the monetary value. I also noted that the land in Kireka had squatters and the possibility of reclaiming it may prove to be challenging. The encroachment on the School land was attributed to failure to gazette and develop the land.", "None", "None"], "type": "table"}}, {"content": [["2019/2020 Opinion Unqualified plan period. \uf0b7 NTR of UGX.99 Million was collected but not remitted to the consolidated fund and was instead spent at source. \uf0b7 It was observed that the entity has not taken off full operations as it remains cash strapped with limited subventions from the Ministry of Science Technology and innovation. \uf0b7 There was no evidence of the establishment of the Institutional Framework and Governance Board and the renewal of the appointment of the Board and Management Committee Members. \uf0b7 During the financial year, a total of UGX.29,230,320 was paid to the Executive Director as man-day allowance for signing 12 contracts on behalf of the organization, yet this is one of her roles for which a monthly salary is paid. \uf0b7 A total of UGX.272,694,000 was paid to various staff as allowances for working over the weekend. \uf0b7 The internal audit department had only one draft internal audit report with no evidence that the report was submitted to the Accounting Officer and Internal Auditor General. \uf0b7 PIBID recruited staff during the year 2019/2020 without an approved recruitment plan for the period. \uf0b7 Audit noted that PIBID did not have an approved salary structure on which it bases to pay individual staff \uf0b7 I noted that the entity lacked land titles for its land at Sanga (approximately 50 acres) and land where the water source is located at Kyamugambira (approximately 4 acres). \uf0b7 Management deducted UGX.633,205,884, as PAYE, from employee\u2019s salaries but was not remitted to Uganda Revenue Authority. \uf0b7 It was observed that outstanding obligations to the National Security Fund at the end of the Financial Year 2019/2020 were UGX.829,409,254.", null, null], ["3.", "Uganda Institute of Communication Technology (UICT).", "\uf0b7 I noted that out of the budgeted revenue of UGX.3,359,386,101 for the year 2019/2020, only UGX.1,893,012,622 was collected representing a performance of only 56% of the target."], [null, "2019/2020 Opinion", null], [null, "Unqualified", ""], [null, null, "budget lines."], [null, null, "\uf0b7 I noted that the entity had outstanding trade and other receivables"], [null, null, "amounting to UGX.384,635,852."], [null, null, "\uf0b7 I noted temporary staffs that have been working at the Institute for over"], [null, null, "10 years with continuous contract renewals."], [null, null, "\uf0b7 A review of the staff establishment showed that only 41 positions were"], [null, null, "filled out of the established 99 positions, leaving 58 positions vacant."], [null, null, "\uf0b7 I noted that there was neither staff training nor an annual training plan in"], [null, null, "place."], [null, null, "\uf0b7 Contrary to Section 34 (1) of the VAT Act 1996, I noted that"], [null, null, "UGX.4,534,592 worth of VAT remained outstanding as at 30th June 2020."], ["4\\. Ministry of Science and \uf0b7 The Ministry of Science Technology and Innovation was merged with the", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["funds to un-appropriated budget lines leads to non-implementation of budgeted for activities. \uf0b7 I noted that the School had five (5) pieces of land recorded in the assets register that have never been valued to ascertain the monetary value. I also noted that the land in Kireka had squatters and the possibility of reclaiming it may prove to be challenging. The encroachment on the School land was attributed to failure to gazette and develop the land.", "None", "None"], "type": "table"}}, {"content": "287", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Technology and Innovation. 2020/21 Opinion Unqualified President\u2019s Office effective July 2021. I however did not obtain evidence of a proper transition plan which has led to delayed disbursement of funding for subventions and independent projects. The merger further rendered 136 technical scientist staff redundant and were not paid emoluments by the end of November, 2021. I advised management to ensure that a smooth transition process is undertaken. \uf0b7 Out of the total budget for the financial year of UGX.150Bn, only UGX.144.6Bn was received by the Ministry resulting into a shortfall of UGX.5.737Bn (equivalent to 3.5% of the budget). Shortfalls in revenue result into non implementation of planned activities. \uf0b7 Out of 20 quantified activities worth UGX.105.9Bn that were assessed; 13 activities representing 65% were fully implemented, 5 activities representing 25% were partially implemented, while 2 activities representing 10% were not implemented. I advised management to roll over critical activities to subsequent years and ensure that they are implemented before the end of the National Development Plan III. \uf0b7 I noted that funds to the tune of UGX.834Mn were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. I advised management to always ensure that proper authorization is obtained before implementing any unbudgeted activities. \uf0b7 Most of the research projects that had received funds for COVID-19 Vaccines and Treatments had not made much progress. Delays were majorly attributed to the late disbursement of funds and delayed delivery of Equipment. I advised management to ensure thorough due diligence before funds are allocated to the projects.", null, null], ["5", "Kiira Motors Corporation. 2020/21 Opinion Unqualified", "\uf0b7 Cabinet approved the roadmap for the commercialisation of the Kiira Electric vehicle project with a seed fund of UGX.143.7Bn to be availed over a period of 4 years effective 2018/19. Only 59% of the seed fund had been released in the previous three financial years, casting doubt as to whether the balance of UGX.58.4Bn (41%) would be released in the"], [null, null, "remaining one year. Failure to promptly fund the project, may lead to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["funds to un-appropriated budget lines leads to non-implementation of budgeted for activities. \uf0b7 I noted that the School had five (5) pieces of land recorded in the assets register that have never been valued to ascertain the monetary value. I also noted that the land in Kireka had squatters and the possibility of reclaiming it may prove to be challenging. The encroachment on the School land was attributed to failure to gazette and develop the land.", "None", "None"], "type": "table"}}, {"content": [["Technology and Innovation. 2020/21 Opinion Unqualified President\u2019s Office effective July 2021. I however did not obtain evidence of a proper transition plan which has led to delayed disbursement of funding for subventions and independent projects. The merger further rendered 136 technical scientist staff redundant and were not paid emoluments by the end of November, 2021. I advised management to ensure that a smooth transition process is undertaken. \uf0b7 Out of the total budget for the financial year of UGX.150Bn, only UGX.144.6Bn was received by the Ministry resulting into a shortfall of UGX.5.737Bn (equivalent to 3.5% of the budget). Shortfalls in revenue result into non implementation of planned activities. \uf0b7 Out of 20 quantified activities worth UGX.105.9Bn that were assessed; 13 activities representing 65% were fully implemented, 5 activities representing 25% were partially implemented, while 2 activities representing 10% were not implemented. I advised management to roll over critical activities to subsequent years and ensure that they are implemented before the end of the National Development Plan III. \uf0b7 I noted that funds to the tune of UGX.834Mn were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. I advised management to always ensure that proper authorization is obtained before implementing any unbudgeted activities. \uf0b7 Most of the research projects that had received funds for COVID-19 Vaccines and Treatments had not made much progress. Delays were majorly attributed to the late disbursement of funds and delayed delivery of Equipment. I advised management to ensure thorough due diligence before funds are allocated to the projects.", null, null], ["5", "Kiira Motors Corporation. 2020/21 Opinion Unqualified", "\uf0b7 Cabinet approved the roadmap for the commercialisation of the Kiira Electric vehicle project with a seed fund of UGX.143.7Bn to be availed over a period of 4 years effective 2018/19. Only 59% of the seed fund had been released in the previous three financial years, casting doubt as to whether the balance of UGX.58.4Bn (41%) would be released in the"], [null, null, "remaining one year. Failure to promptly fund the project, may lead to"], [null, null, "high-cost overruns and delays in realising the intended objectives. In"], [null, null, "addition, it may cast doubts on its sustainability."], [null, null, "\uf0b7 KMC signed a Memorandum of Understanding (MOU) with National"], [null, null, "Enterprise Corporation (NEC) on the 15th January 2019 for the"], [null, null, "construction of the Kiira Vehicle Plant start-up facilities at the cost of"], [null, null, "UGX.63.64Bn. I noted that of the civil works that were to be completed"], [null, null, "by June 2021 (a period of 2 years and six (6) months), only 82% of those"], [null, null, "works had been completed due to insufficient funding. Underfunding has"], [null, null, "affected the progress of the plant construction which further delays the"], [null, null, "realisation of the intended objectives."], [null, null, "\uf0b7 Ministry of Science, Technology and Innovation (represented by Kiira"], [null, null, "Motors Corporation) and Makerere University were collaborating in the"], [null, null, "Development of a Low-Cost Open Design Medical Ventilator named"], [null, null, "Bulamu, that could be manufactured locally. Although UGX.74Mn was"], [null, null, "received from Resilient Africa Network Ran Ltd towards the completion of"], [null, null, "the development of the Ventilator, the development was behind schedule."], [null, null, "The delays may affect the realisation of intended objectives."], [null, null, "\uf0b7 I noted that Makerere University received UGX.8.92Bn for the Kiira"], [null, null, "Motors Project between FY2012/13 and FY2015/16 for the construction of"], [null, null, "the Kiira Vehicle Plant Start-Up facilities in Jinja. However, the university"], [null, null, "had not released these funds for over eight years. I advised management"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["funds to un-appropriated budget lines leads to non-implementation of budgeted for activities. \uf0b7 I noted that the School had five (5) pieces of land recorded in the assets register that have never been valued to ascertain the monetary value. I also noted that the land in Kireka had squatters and the possibility of reclaiming it may prove to be challenging. The encroachment on the School land was attributed to failure to gazette and develop the land.", "None", "None"], "type": "table"}}, {"content": "288", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "to follow up on the matter with all responsible stakeholders."], ["6 Uganda National Council for Science and Technology. 2020/21 Opinion Unqualified \uf0b7 I noted that out of the budgeted revenue of UGX.20.53Bn for 2020/21; UGX.24.59Bn was collected, representing a performance of 120% of the target. \uf0b7 Out of the 41 outputs assessed, 34 outputs representing 83% were fully implemented; four (4) outputs representing 10% were partially implemented, while three (3), representing 7%, were not implemented. \uf0b7 I noted that there was no evidence that the Accounting Officer prepared or submitted the annual budget performance reports of the Council by 31st July 2021 as required by regulations. \uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to the line Ministry for consolidation and onward transmission to the Ministry of Finance Economic and Economic Planning. \uf0b7 I established that UGX.94Mn was directly paid to staff\u2019s personal bank accounts, yet this money could have been directly paid to the intended final recipients. \uf0b7 Out of the 85 planned activities assessed, 69 outputs/activities representing 81% were fully implemented; 9 outputs/activities representing 11% were partially implemented, while seven (7) outputs/activities representing 8% were not implemented at all. \uf0b7 I noted that the Council did not produce the annual report as required by the UNCST Act. \uf0b7 A review of the procurement file for the Supply of ICT Equipment under EDCTP-SCRECU Project revealed no evidence of any public bid opening session, which creates doubts as to whether the bidders attended the bid opening session. \uf0b7 Audit noted that the Council had outstanding Pay As You Earn (PAYE) payments relating to July 2019 and June 2020 amounting to UGX.45,457,013 as of 30th June 2021, which had not been remitted to Uganda Revenue Authority", null, null], ["7", "Uganda Industrial Research Institute (UIRI). 2020/21 Opinion", "\uf0b7 I noted that 3.2 million masks were tested, treated and packaged, but the contract for the distribution of the reusable face masks was terminated after only 1.5 million masks had been consumed. The stock of over 1.7 million face masks has remained unutilised at the time of reporting. Government is likely to incur nugatory expenditure of almost UGX.4.08Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["funds to un-appropriated budget lines leads to non-implementation of budgeted for activities. \uf0b7 I noted that the School had five (5) pieces of land recorded in the assets register that have never been valued to ascertain the monetary value. I also noted that the land in Kireka had squatters and the possibility of reclaiming it may prove to be challenging. The encroachment on the School land was attributed to failure to gazette and develop the land.", "None", "None"], "type": "table"}}, {"content": [["", null, "to follow up on the matter with all responsible stakeholders."], ["6 Uganda National Council for Science and Technology. 2020/21 Opinion Unqualified \uf0b7 I noted that out of the budgeted revenue of UGX.20.53Bn for 2020/21; UGX.24.59Bn was collected, representing a performance of 120% of the target. \uf0b7 Out of the 41 outputs assessed, 34 outputs representing 83% were fully implemented; four (4) outputs representing 10% were partially implemented, while three (3), representing 7%, were not implemented. \uf0b7 I noted that there was no evidence that the Accounting Officer prepared or submitted the annual budget performance reports of the Council by 31st July 2021 as required by regulations. \uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to the line Ministry for consolidation and onward transmission to the Ministry of Finance Economic and Economic Planning. \uf0b7 I established that UGX.94Mn was directly paid to staff\u2019s personal bank accounts, yet this money could have been directly paid to the intended final recipients. \uf0b7 Out of the 85 planned activities assessed, 69 outputs/activities representing 81% were fully implemented; 9 outputs/activities representing 11% were partially implemented, while seven (7) outputs/activities representing 8% were not implemented at all. \uf0b7 I noted that the Council did not produce the annual report as required by the UNCST Act. \uf0b7 A review of the procurement file for the Supply of ICT Equipment under EDCTP-SCRECU Project revealed no evidence of any public bid opening session, which creates doubts as to whether the bidders attended the bid opening session. \uf0b7 Audit noted that the Council had outstanding Pay As You Earn (PAYE) payments relating to July 2019 and June 2020 amounting to UGX.45,457,013 as of 30th June 2021, which had not been remitted to Uganda Revenue Authority", null, null], ["7", "Uganda Industrial Research Institute (UIRI). 2020/21 Opinion", "\uf0b7 I noted that 3.2 million masks were tested, treated and packaged, but the contract for the distribution of the reusable face masks was terminated after only 1.5 million masks had been consumed. The stock of over 1.7 million face masks has remained unutilised at the time of reporting. Government is likely to incur nugatory expenditure of almost UGX.4.08Bn"], [null, "Unqualified", "in the event no market is obtained for the masks."], [null, null, "\uf0b7 I noted that a number of machinery at the UIRI Namanve campus had"], [null, null, "been procured ahead of the proposed contract on mask production in the"], [null, null, "textile section. I noted that some equipment has remained unused/idle or"], [null, null, "has not been put to use due to lack of technical support from the supplier"], [null, null, "to operationalize the equipment. Management attributed the failure to the"], [null, null, "restrictions on international travel for the supplier\u2019s technical staff to"], [null, null, "come."], [null, null, "\uf0b7 The absence of a Board Chairperson has resulted in the failure of the"], [null, null, "Board to be constituted to meet and handle its mandate as provided for"], [null, null, "under Section 7 of the UIRI Act 2003. There is no evidence that the"], [null, null, "Board has ever met. There is a risk that the entity will lose strategic"], [null, null, "focus, since there is no supervisory oversight over its operations."], [null, null, "\uf0b7 I observed that the Institute signed MoUs with the different incubatees in"], [null, null, "which funds have been spent to support the projects. However, the"], [null, null, "Institute has not signed any binding contracts with the participants, which"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["funds to un-appropriated budget lines leads to non-implementation of budgeted for activities. \uf0b7 I noted that the School had five (5) pieces of land recorded in the assets register that have never been valued to ascertain the monetary value. I also noted that the land in Kireka had squatters and the possibility of reclaiming it may prove to be challenging. The encroachment on the School land was attributed to failure to gazette and develop the land.", "None", "None"], "type": "table"}}, {"content": "289", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "makes dispute resolution difficult in case it arises. In addition, I noted"], [null, null, "that 50 of the 95 incubatees reviewed had expired MoUs at the time of"], [null, null, "reporting, while others were not paying NTR to the Institute as per"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["funds to un-appropriated budget lines leads to non-implementation of budgeted for activities. \uf0b7 I noted that the School had five (5) pieces of land recorded in the assets register that have never been valued to ascertain the monetary value. I also noted that the land in Kireka had squatters and the possibility of reclaiming it may prove to be challenging. The encroachment on the School land was attributed to failure to gazette and develop the land.", "None", "None"], "type": "table"}}, {"content": [["", null, "makes dispute resolution difficult in case it arises. In addition, I noted"], [null, null, "that 50 of the 95 incubatees reviewed had expired MoUs at the time of"], [null, null, "reporting, while others were not paying NTR to the Institute as per"], [null, null, "agreement."], [null, null, "\uf0b7 It was observed that UIRI paid a total of UGX.1.286Bn in gratuity, for"], [null, null, "which PAYE was wrongly computed, resulting into an overpayment of"], [null, null, "UGX.100,778,201 to staff. The staff over payments can lead to financial"], [null, null, "loss to government, in the event the Institute is unable to recover from"], [null, null, "the concerned staff."], ["GENDER AND SOCIAL DEVELOPMENT SECTOR \uf0b7", null, null], ["1", "Equal Opportunities Commission. 2020/21", "\uf0b7 Out of the approved budget of UGX.12,071,754,441, a sum of UGX.12,016,602,345 was realized resulting into a shortfall of UGX. 55,152,096.00, representing 0.46%. \uf0b7 Out of the warrants of UGX.12,016,602,345, a sum of UGX.11,874,386,080 was spent indicating an absorption rate of 98.8 %."], [null, "Opinion Unqualified", null], [null, "", ""], [null, null, "representing 91% of the total budget, and noted that 1 output (11%)"], [null, null, "with 04 activities and expenditure worth UGX. 1.05Bn were fully"], [null, null, "quantified. In addition, Four (4) outputs with twenty-five 25) activities"], [null, null, "worth UGX.9.47 Bn were partially implemented. Out of the twenty-five"], [null, null, "(25) activities, the entity fully implemented sixteen (16) activities, two (2)"], [null, null, "activities were partially implemented, while seven (7) activities remained"], [null, null, "unimplemented."], [null, null, "\uf0b7 I noted long outstanding receivables of UGX.211,105,359 from interdicted"], [null, null, "staff, and management has not yet instituted recovery measures due to"], [null, null, "the ongoing court cases."], [null, null, "\uf0b7 I noted that funds to the tune of UGX.63,568,761 were irregularly re-"], [null, null, "allocated from the activities on which they were budgeted and spent on"], [null, null, "other activities without seeking and obtaining the necessary approvals."], [null, null, "\uf0b7 I noted that 244 accumulated cases from 2017/18 are still pending as at"], [null, null, "30th June 2021. Over the last three years 48% of the registered cases"], [null, null, "have remained un-concluded during the year of registration. In addition,"], [null, null, "the legal department that handles petitions is at a 50% staffing level."], [null, null, "\uf0b7 I noted that the Commission has 81 approved staff positions, but only 50"], [null, null, "(62%) positions were filled leaving 31 (31%) posts vacant."], [null, null, "\uf0b7 I noted that the land and building on plot 7c, Luthuli close, Bugolobi"], [null, null, "where the EOC offices are located was transferred to the Commission by"], [null, null, "the Ministry of Gender, labour and Social Development. However, there"], [null, null, "was no trace of the original title, and there was no documentary evidence"], [null, null, "of handover of the title to EOC management."], [null, null, "\uf0b7 I noted that the report on gender and equity compliance of the budget"], [null, null, "framework papers was produced in December 2020, eleven (11) months"], [null, null, "later than the Parliamentary submission of the required certification and"], [null, null, "responsive measures of February 2020, contrary to the PFMA."], [null, null, "\uf0b7 I noted that the Commission lacked an independent Audit Committee,"], [null, null, "however, the functions of the Committee were being undertaken by the"], [null, null, "Commissioners who are part of the Commission management, thus"], [null, null, "posing serious challenges of conflict of interest."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["funds to un-appropriated budget lines leads to non-implementation of budgeted for activities. \uf0b7 I noted that the School had five (5) pieces of land recorded in the assets register that have never been valued to ascertain the monetary value. I also noted that the land in Kireka had squatters and the possibility of reclaiming it may prove to be challenging. The encroachment on the School land was attributed to failure to gazette and develop the land.", "None", "None"], "type": "table"}}, {"content": "290 \n2 Ministry of Gender, Labour and Social Development (MoGLSD) \n2020/21 \nOpinion \nUnqualified", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Out of the approved budget of UGX. 153.01Bn, a sum of UGX.148.47Bn was warranted resulting into a shortfall of UGX.4.54Bn, representing 2.97% of the budget.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Out UGX.148.47Bn warranted, a sum of UGX.147.63Bn was spent indicating an absorption rate of 99.4%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Ministry received off-budget financing of UGX.11.598 Bn that was not appropriated by Parliament.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I sampled fifteen (15) outputs with a total of thirty (30) activities and expenditure worth UGX.105.44Bn, representing 87.76% of the total budget, and noted that 9 outputs (36%) with 11 activities worth UGX.79.33Bn were not quantified at all. In addition, out of the 16 quantified outputs with 20 activities assessed, 12 outputs (75%) were achieved, 15 activities (75%) were fully achieved/implemented, while 4 out puts with 5 activities representing 25% were partially achieved/implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Ministry had payables of UGX 37,394,048,164. Of these, a sum of UGX 36,075,485,050 (96.5%) related to funds not remitted to older persons under the Social Assistance Grant and Empowerment Programme (SAGE).", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Ministry made a cumulative total disbursement of UGX.113.22Bn to the Youth Livelihood Programme (YLP) by 30th June 2021 to 13,095 Youth groups. However, out of the expected recoverable funds of UGX.78.10Bn, only UGX.40.14Bn was recovered, leaving an outstanding amount of UGX.37.96Bn.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "- The Ministry recovered UGX.40.14Bn YLP funds from Local Governments, but only UGX.37.59Bn was transferred to the recovery account in BOU, leaving a balance of UGX.2.54Bn.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that out of the total UGX. 37.59Bn received on the YLP revolving fund account in Bank of Uganda, only UGX.19.93Bn (53%) was revolved to other Youth Interest Groups, leaving a balance of UGX.17.65Bn (47%) not revolved.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Out of the budgeted UGX.188Bn for the Women Entrepreneur Programme (UWEP) for the period of five years since financial year 2015/16, only 135Bn (72%) had been released over the same period leading to a programme budget shortfall of UGX.53Bn (28%).", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Out of UGX.27.61Bn due for recovery under UWEP by 30th June, 2021, a sum of UGX.20.19Bn was recovered leaving a balance of UGX.7.42Bn, thus indicating a recovery rate of 73%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- A sum of UGX.2.64Bn recovered under the UWEP could not be tagged to specific Local Governments and individual women groups.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Labour advisory (LAB) Board did not function in the financial year under review to deliberate on matters affecting workers. This meant that no advisory services were extended to Government on matters of employment and industrial relations.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Medical Arbitration Board (MAB) met only in one quarter during the entire financial year (February 2021) despite having over 150 pending cases awaiting arbitration as at 30th June 2021. I further noted that some cases have been pending for over 9 years.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that Uganda has only three signed bilateral agreements in protection of migrant workers with Saudi Arabia, the Hashemite Kingdom of Jordan and the United Arab Emirates. Agreements with other", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "291", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", null, null], ["3", "National Council for People with Disabilities 2020/21", "\uf0b7 Out of the approved budget of UGX.1,236,047,430 expected through the MOGLSD a sum of UGX.921,555,246 was realized resulting into a shortfall of UGX. 314,492,184, which is 75% of the budget. The shortfall has since"], [null, null, "led to 43% increase in payables relating to mainly unpaid gratuities to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 304, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", null, null], ["3", "National Council for People with Disabilities 2020/21", "\uf0b7 Out of the approved budget of UGX.1,236,047,430 expected through the MOGLSD a sum of UGX.921,555,246 was realized resulting into a shortfall of UGX. 314,492,184, which is 75% of the budget. The shortfall has since"], [null, null, "led to 43% increase in payables relating to mainly unpaid gratuities to"], [null, "Opinion Unqualified", "staff, totalling UGX 539,360,000 at year end."], [null, null, "\uf0b7"], [null, null, "\uf0b7 Out of the total funds available of UGX.922,507,816 a sum of UGX.896,409,230 was spent indicating an absorption level of 97.3 %."], [null, null, "The unspent balance of UGX. 26,098,586 related to the production of the"], [null, null, "disability status report activities that were not undertaken."], [null, null, "\uf0b7"], [null, null, "\uf0b7 I sampled eleven (11) outputs with thirteen (13) activities worth UGX."], [null, null, "877,320,000, representing 71% of the total budget, and noted that 10"], [null, null, "outputs (91%) with eleven (11) activities and expenditure worth UGX."], [null, null, "0.5899Bn were fully quantified. In addition, One (1) output with two (2)"], [null, null, "activities worth UGX.0.1221Bn was insufficiently quantified. Out of the"], [null, null, "ten (10) fully quantified outputs, three (3) outputs with three (3)"], [null, null, "activities worth UGX 0.0135Bn were fully implemented; six (6) outputs"], [null, null, "with seven (7) activities worth UGX 0.558Bnwere partially implemented"], [null, null, "and one (1) output with two (2) activities worth UGX 0.0184 were not"], [null, null, "implemented. The disability status report was not developed."], [null, null, "\uf0b7"], [null, null, "\uf0b7 To-date, council has not fully taken over the property of the Uganda"], [null, null, "Foundation for the blind, as such land located at Kireka and Mayuge has"], [null, null, "since been encroached upon by unknown persons. Council is at risk of"], [null, null, "losing these and other properties due to delays in taking possession and"], [null, null, "title."], ["4 National Council for Older Persons (NCOP) 2020/21 Opinion Unqualified \uf0b7 Out of the budgeted revenue of UGX. 726,000,000 for the financial year 2020/2021, UGX. 726,606,000 was received representing over 100% availability of funds for expenditure. This resulted in excess revenue of UGX. 606,000. \uf0b7 Out of the released funds amounting to UGX. 726,606,000 and unbudgeted Non-Tax revenue of UGX 1,198,590, only UGX.709,472,400 was spent by the entity resulting into an unspent balance of UGX. 18,332,190, representing absorption level of 97.5%.", null, null], ["5", "Uganda National Cultural Centre 2020/21", "\uf0b7 Out of the approved budget of UGX 15,407,572,000 a sum of UGX 13,245,324,701 was realized, resulting into a shortfall of UGX 2,162,247,299 representing 14% of the total budget. \uf0b7 Out of the total receipts of UGX 13,245,324,701, only UGX 10,700,171020 was spent by the entity resulting in an unspent balance of"], [null, "Opinion Unqualified", null], [null, "", ""], [null, null, "\uf0b7 Following parliament\u2019s pronouncement to collect UGX 1.6 Bn from a"], [null, null, "private company for the use of Nommo Gallery, Recovery measures have"], [null, null, "remained futile. UNCC has since stopped charging rent from the"], [null, null, "company."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 304, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "292", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 304, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "\uf0b7 Covid-19 stimulus funds amounting to UGX 6.8 Bn were paid in two"], [null, null, "batches to music/Arts promoters, without clearly documented criteria."], ["6 The National Children Authority (NCA) 2020/21 Opinion Unqualified \uf0b7 Out of the approved budget of UGX. 901,908,000 a sum of UGX. 826,112,357 was realized resulting into a shortfall of 104,143,334, representing 8.7%. \uf0b7 Out of the subvention receipts of UGX. 797,764,666 and non-tax revenue of UGX 28,347,691, a sum of UGX. 825,311,734 was spent indicating an absorption rate of 99.9%. \uf0b7 The Authority has no governing board and this has led to absence of policy and operational guidelines, and irregular short term employment contracts. \uf0b7 The report on the state of children under the lock down period revealed limited access of reading materials provided, increase in physical abuse, teenage pregnancies and in some instances death. This was due to inadequacies in law enforcement, capacity and resource constraints for extension works at district level and lack of community awareness on the child rights legal framework.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 305, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": [["", null, "\uf0b7 Covid-19 stimulus funds amounting to UGX 6.8 Bn were paid in two"], [null, null, "batches to music/Arts promoters, without clearly documented criteria."], ["6 The National Children Authority (NCA) 2020/21 Opinion Unqualified \uf0b7 Out of the approved budget of UGX. 901,908,000 a sum of UGX. 826,112,357 was realized resulting into a shortfall of 104,143,334, representing 8.7%. \uf0b7 Out of the subvention receipts of UGX. 797,764,666 and non-tax revenue of UGX 28,347,691, a sum of UGX. 825,311,734 was spent indicating an absorption rate of 99.9%. \uf0b7 The Authority has no governing board and this has led to absence of policy and operational guidelines, and irregular short term employment contracts. \uf0b7 The report on the state of children under the lock down period revealed limited access of reading materials provided, increase in physical abuse, teenage pregnancies and in some instances death. This was due to inadequacies in law enforcement, capacity and resource constraints for extension works at district level and lack of community awareness on the child rights legal framework.", null, null], ["7", "National Library of Uganda 2020/21", "\uf0b7 Out of the approved budget of UGX.1,228,432,118 expected, a sum of UG.1,076,772,693 was realized resulting into a shortfall of UGX."], [null, null, "151,659,425, which is 87.6% of the budget. The shortfall has since led to"], [null, "Opinion Unqualified", "increased rental and gratuity arrears."], [null, null, "\uf0b7 Out of the total funds available of UGX. 1,076,772,693 a sum of UGX.1,041,279,372 was spent indicating an absorption level of 96.7%."], [null, null, "The unspent balance of UGX. 35,493,321 was meant for the clearance"], [null, null, "costs of the periodical book donations from Book Aid International"], [null, null, "\uf0b7 I sampled eleven (11) outputs with a total of twelve (12) activities worth"], [null, null, "UGX.852,906,000, representing 69.4% of the total budget, and noted"], [null, null, "that Ten (10) outputs with a total of eleven (11) activities and"], [null, null, "expenditure worth UGX.0.801Bn were fully quantified. In addition, One"], [null, null, "(01) output with One (01) activity and expenditure worth UGX.0.012 Bn"], [null, null, "was not quantified. Out of the ten (10) fully quantified outputs, One (1)"], [null, null, "output with one (1) activity and expenditure worth UGX 0.010Bn was fully"], [null, null, "implemented. Six (06) outputs with seven (7) activities worth"], [null, null, "UGX.0.775Bn were partially implemented. Three (3) outputs with two (3)"], [null, null, "activities worth UGX.0.028Bn were not implemented. Review of the entity"], [null, null, "strategic plan 2016-2021 and production of a new one, and Sensitization"], [null, null, "of publishers on ISBN requirements were some of the activities not"], [null, null, "undertaken."], [null, null, "\uf0b7 NLU has outstanding rental obligations of up to UGX.145,351,824 which"], [null, null, "only attract litigation."], [null, null, "\uf0b7 2 Acres of land initially allocated to the NLU has been re-allocated without"], [null, null, "compensation."], ["8 National Women\u2019s Council 2020/21 Opinion Unqualified \uf0b7 Out of the approved budget of UGX. UGX.3,589,554,501, a sum of UGX.3,644,076,229 was realized resulting into a shortfall of UGX.31,238,272, representing 99% performance. \uf0b7 Out of the total released funds for the financial year of UGX.3,644,076,229, only UGX.3,597,158,934 was spent by the entity resulting into an unspent balance of UGX.46,917,295 representing an absorption level of 99%. \uf0b7 I noted that NWC did not link its budget to the strategic plan with activities worth UGX.1,686,300,000 that were specified in the entity", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 305, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "293", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 305, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["strategic plan for implementation during the fourth year (20/21) of the plan not being included in the budget for FY 2020-2021. NWC strategic plan is not aligned to that of the MoGLSD and hence not aligned to the NDP III. \uf0b7 All nineteen (19) outputs with thirty-five (35) activities and expenditure of UGX.3,597,158,934 were not quantified to enable assessment extent of output and activity implementation. \uf0b7 No risk assessments or review of internal controls were undertaken on the council\u2019s operational processes during the year.", null, null], ["9", "National Youth Council 2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.3.075Bn out of which UGX.2080Bn was received, resulting in a shortfall of UGX.0.995 Bn which is 32% of the budget. I also noted that out of the total receipts for the financial year of UGX 2.080 Bn, UGX 2.079 Bn was spent by the entity representing absorption level of 100%."], [null, "", null], ["10 National Social Security Fund 2020/21 Opinion Unqualified \uf0b7 No significant matters to report on. \uf0b7", null, null], ["11", "UNFPA Funded Programme Ref; UGA08CMH/HIV/GBV/UFP/A YP/FGM implemented by", "\uf0b7 No significant matters to report on."], [null, null, ""], ["12 UNFPA Funded Programme Ref: UGA08CMH/HIV/GBV/UFP/A YP/FGM implemented by The Ministry of Health, 2020 Opinion Unqualified \uf0b7 No significant matters to report on.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 306, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "294", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 306, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, null], ["13", "UNFPA Funded Programme Ref; Uga08cmh/Hiv/Gbv/Ufp/Ayp /Fgm Implemented by The", "\uf0b7 No significant matters to report on."], [null, null, "\uf0b7"], ["14 UNFPA Country Programme Component of Data and Populationdynamics Implemented by Ministry of Gender, Labour & Social Development (Mglsd) 2020 Opinion Unqualified \uf0b7 No significant matters to report on.", null, null], ["15", "Unfpa Funded Programmeme Component of Data and Population Dynamics Implemented by", "\uf0b7 No significant matters to report on."], [null, null, ""], ["16 Unfpa Funded Programme Component of Data and Population Dynamics Implemented by National Population Council (Npc) 2020 Opinion Unqualified \uf0b7 No significant matters to report on.", null, null], ["17", "Unfpa Funded Programme Component of Data and Population Dynamics Implemented by Uganda", "\uf0b7 No significant matters to report on."], [null, null, ""], ["HEALTH SECTOR", null, null], ["1.", "Centre for Disease Control and Prevention (CDC) Opinion Unqualified", "\uf0b7 I noted a variance of US$.241,921 between the expenditure recorded in the accounting system and the expenditure reported in the quarterly financial reports for the year ended 30th September 2020. The expenditure reported per quarterly reports totaled US$.3,177,866 as opposed to the audited total expenditure of US$.2,935,945."], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 307, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "295", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 307, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "", "Agreement Grant/ Notice of Award vs actual expenditures showed that"], [null, "", "management of CDC \u2013 UPS had executed most of the budgeted activities"], [null, null, "for the year ended 30th September 2020. The overall budget"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": [["", "", "Agreement Grant/ Notice of Award vs actual expenditures showed that"], [null, "", "management of CDC \u2013 UPS had executed most of the budgeted activities"], [null, null, "for the year ended 30th September 2020. The overall budget"], [null, null, "performance was 97%."], [null, null, "\uf0b7 I further noted instances of budget over runs to a tune of US$.198,986"], [null, null, "on three budget lines, a practise not permitted under the Cooperative"], [null, null, "Agreement."], [null, null, "\uf0b7 From the tests conducted on a sample of non-payroll disbursements (i.e."], [null, null, "supplies contract costs, Fringe Benefits, travel and other direct costs), I"], [null, null, "noted that cost totalling to US $ 54,135 were inadequately supported."], [null, null, "\uf0b7"], [null, null, "\uf0b7 I noted that monthly financial returns are supposed to be submitted by"], [null, null, "the 15th day of the subsequent month, but this was not complied"], ["2 Centre for Disease Control Project (PEPFAR Grant No: 6NU2GGH002221-01-01) 30 th September 2020 Opinion Unqualified \uf0b7 I noted that there was low absorption of project funds. I noted that out of the total receipts; only USD 1,864,527 (UGX. 6,884,001,756) was utilized leaving a balance of USD. 868,756 (UGX. 3,207,525,075); representing an absorption level of 68.2%. \uf0b7 I observed that the Project Chart of Accounts was not aligned with the IFMS Accounting codes. \uf0b7 I noted significant delays in the approval and payment for most activities whereby the average lead time for processing a payment was over three (3) months", null, null], ["3.", "The Italian Support to the Ugandan Health Sector Strategic Plan III (HSSP III) and the Peace, Recovery", "\uf0b7 The entire budgeted revenue of UGX.10,543,205,000 in respect of external financing by the Government of the Italian Republic was not received during the year. As a result, no planned activity was implemented."], [null, "and Development Plan (PRDP) for Northern Uganda - Karamoja Region Staff Housing Project (KRSHP) \u2013 Ministry of Health Project. 2019/20", null], [null, "Opinion", ""], [null, "Unqualified", null], [null, "", null], ["4\\. The Rehabilitation and Expansion of Kayunga and Yumbe Hospitals Project (KAYUP) -BADEA No. 0761, OFID No. 1628P and SFD No. 6/620 - Ministry of Health Project. 2019/20 \uf0b7 The project experienced significant revenue shortfalls. Out of the expected receipts of USD 19,064,124.79, the project received funding totalling USD.8,252,401.61 constituting USD. 6,240,515.26 from external sources and USD.2,011,886.35 (UGX. 7,505,000,000) from GoU counterpart contribution. This translated into a budget shortfall of USD 10,811,723.18 (representing 56.71% of the approved budget). \uf0b7 There were delays in Project implementation. The project became effective on 16th April 2015 and was initially expected to be completed on 28th February 2020 which was later extended to 31st December 2021. However, the cumulative project progress was at 99.5% as at 30th June 2020\\. Major delays were identified in the procurement and installation of Medical equipment, Ambulances, mini-buses and Pick-ups.", null, null], ["5.", "Uganda National Health Research Organization (UNHRO).", "\uf0b7 UNHRO did not have an approved strategic plan for the period 2015/16 - 2019/20. The organization implemented a draft strategic plan for five years 2015/2016-2019/2020. I observed that the entity did not fully"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "296", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "2019/20", "achieve any of the 6 strategic objectives in its expired draft strategic plan"], [null, "Opinion Unqualified", "it has been implementing for the last five years. \uf0b7 I noted that the Organization did not have a governing Board during the year under review, after the term of office for all former members of the Board expired in 2016."], [null, "", null], ["6\\. Uganda Nurses and Midwives Council (UNMC). 2019/20 Opinion Qualified \uf0b7 The Council made payments worth UGX 1,465,751,440 in the year ended 30th June 2019 which did not have supporting documents such as invoices, payment request forms and payment vouchers. I noted that no action had been taken by Management to account for the funds in the year ended 30th June 2020. \uf0b7 Management reported a financial loss of UGX.444,400,000 during the year. The amount was transferred from UNMC\u2019s Stanbic Bank Account No. 9030005852950 to M/S RAM Engineering (U) Ltd under fraudulent circumstances. \uf0b7 Council failed to collect budgeted revenue amounting to UGX 557,669,951 during the year. \uf0b7 Council had a total of UGX. 7.77bn available for implementation of planned activities. The total receipts for the financial year under review were UGX 2.71 bn. However, only UGX 1.84bn was absorbed (representing 23.7%) leaving a balance of UGX. 5.93bn. \uf0b7 I observed that the Council partially implemented six (6) of its planned outputs with a total of Nineteen (19) activities worth UGX 268.41M. I also observed that seven (7) outputs with a total of twenty (20) activities were not implemented at all. \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED and NPA as required. Further, the entity did not prepare and submit quarterly monitoring reports to the MoFPED as required. \uf0b7 A review of the Organization\u2019s Annual cumulative performance report and", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 309, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "297", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 309, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["the entity work plan revealed cases where the reported set targets were not consistent with the set targets in the entity work plans. \uf0b7 I observed conflicting in the Council governing laws. Section 51(2) of the Public Finance Management Act, 2015 requires the Accounting Officer of a public corporation, within two months after the end of each financial year, to prepare and submit to the Accountant-General, a summary statement of financial performance of the public corporation and give a copy of the summary statement to the Secretary to the Treasury. On the contrary, Section 18 (1) Part IV of the Nurses and Midwives Act, 1996 requires the Council to keep proper books of accounts and prepare the annual financial statements of accounts for the immediately preceding financial year not later than three months in the following year. Conflict in the governing laws hampers effective execution of UNMC mandate. \uf0b7 Section 4 of the UNMC Act 1996, requires each Council member to be a seconded representative of a particular institution or body and must be appointed by the Minister. However, a review of Council Members records revealed that out of the seventeen (17) members, none of them were seconded representatives of their respective bodies. \uf0b7 Good Corporate Governance practices require separation of duties of board members to ensure their independence in the discharge of duties. On the contrary, a review of the composition of the Audit Committee revealed that Chairperson of the full council is also a member of the committee. \uf0b7 I noted that the Council had not been managed by a substantive Registrar since 2017. The current Registrar\u2019s initial appointment ran from November 2018 to March 2019. However, management did not provide a valid appointment letter to confirm her appointment after March 2019. \uf0b7 A review of the Governing council minute ref FC/08/14/06/2020 revealed that council members were concerned about the significant delays in issuing of Practicing Certificates that hindered the recruitment of nurses in the industry. Furthermore, Management did not avail status reports on certificates that were produced. \uf0b7 Payment files and PPDA monthly reports revealed that supplies and service worth UGX 46,183,800 were procured and paid without going through the procurement process given that there were no LPOs or procurement documents availed to confirm that the supplier went through the procurement process. \uf0b7 UNMC has three (3) operational vehicles. However, a detailed review of the fleet management revealed that there were no log books maintained to track the vehicle movements as required by the regulations. Further, there were no records being maintained to keep track of vehicle history, performance, servicing, overheads, repairs and maintenance.", null, null], ["7.", "Uganda Sanitation Fund (USF) \u2013 Ministry of Health Project. 2019/20 Opinion", "\uf0b7 A review of the annual work plan and the performance reports for the Uganda Sanitation Fund revealed that there were inconsistencies in planned targets and those reported upon. Furthermore, the planned targets/outputs in the work plan lacked sufficient detail (description of outputs) to facilitate a meaningful comparison with the targets in the performance reports."], [null, "Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 310, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "298", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 310, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "the quarterly district performance work plans and reports submitted to"], [null, null, "the Ministry, revealed that, the quarterly release of funds from MOFPED"], [null, null, "was not done on time. As a result, Quarter 1 funds were disbursed in"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 311, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": [["", null, "the quarterly district performance work plans and reports submitted to"], [null, null, "the Ministry, revealed that, the quarterly release of funds from MOFPED"], [null, null, "was not done on time. As a result, Quarter 1 funds were disbursed in"], [null, null, "quarter 2, quarter 2 funds were disbursed in quarter 3, and quarter 3"], [null, null, "funds disbursed in quarter 4."], [null, null, "\uf0b7 Since the project\u2019s inception, only a total of UGX.1.3bn (USD 386,259)"], [null, null, "out of the agreed GOU counterpart funding commitment of USD"], [null, null, "2,000,000 had been disbursed to the districts resulting into a funding"], [null, null, "shortfall of USD 1,613,741."], [null, null, "\uf0b7 The program\u2019s average national progress on Open Defecation Free (ODF)"], [null, null, "target stood at 60.9% yet the project is in its last year of implementation."], [null, null, "An Assessment of the 9-year targets (July 2011 to June 2020) revealed"], [null, null, "that out of the targeted 11,354 villages, only 9,632 achieved ODF targets,"], [null, null, "representing 84.8%; a total of 140 of the 400 targeted parishes"], [null, null, "representing 35% achieved ODF; and only 27 of the targeted 360 sub"], [null, null, "counties achieved the ODF target representing 7.5% achieved ODF"], [null, null, "status."], ["8 Allied Health Professionals Council. 2019/20 Opinion Unqualified \uf0b7 The Governing Council stated that a material uncertainty existed regarding the continued operation of Allied Health Professionals Council in the foreseeable future. \uf0b7 Management\u2019s judgement was informed by a letter from the PS - Ministry of Public Service to all Accounting Officers in which guidance was provided on the modalities for management of Public Institutions during the implementation of recommendations on the rationalization of Agencies and Public Expenditure. \uf0b7 I noted that out of the ten (10) sampled outputs with a total of ten (10) activities and expenditure of UGX. 3.127bn, only five (5) outputs with five (5) activities and expenditure worth UGX 3.017Bn were fully quantified. The balance of five (5) outputs with five (5) activities and expenditure worth UGX.011Bn were insufficiently quantified which made it difficult to assess extent of their delivery. \uf0b7 I observed that out of the five (5) outputs that were fully quantified, three (3) outputs with three (3) activities worth UGX. 1.918Bn were fully implemented. However, the remaining two (2) outputs with two (2) activities worth UGX.1.099Bn were partially implemented. \uf0b7 The Council fleet of six (6) sampled vehicles was not annually inspected during the three (3) year period under review to assess their mechanical condition and road worthiness. \uf0b7 Whereas the Council designated a Transport Officer responsible for transport matters, fuel registers were not maintained for all the six (6) motor vehicles sampled out of nine (9) vehicles held by the Council. \uf0b7 I noted that nine (9) out of the ten (10) Regional Offices were not allocated vehicles to facilitate their operations.", null, null], ["9", "Joint Clinical Research Centre. 2019/20", "\uf0b7 The entity budgeted to receive UGX 20,906,339,925 from development partners out of which UGX 19,707,530,000 was received resulting in a shortfall of UGX 1,198,809,925. In addition, out of budgeted local revenue of UGX 4,366,651,934, only UGX 2,693,800,000 was generated resulting into a shortfall of UGX 1,672,851,934."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 311, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "299", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 311, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "activities (12%) were partially implemented while forty-four (44) activities"], [null, null, "(28%), were not implemented by the time of audit."], [null, null, "\uf0b7 I reviewed the balance of \u2018payables falling within one year\u2019 reported in"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 312, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": [["", null, "activities (12%) were partially implemented while forty-four (44) activities"], [null, null, "(28%), were not implemented by the time of audit."], [null, null, "\uf0b7 I reviewed the balance of \u2018payables falling within one year\u2019 reported in"], [null, null, "the Statement of Financial Position and Note 21 and noted an increase of"], [null, null, "UGX 121,010,000 from UGX 1,138,910,000 (30th June 2019) to UGX"], [null, null, "1,259,920,000 (30th June 2020). I further reviewed the ageing of the"], [null, null, "payables and noted that included in the outstanding balance of UGX"], [null, null, "1,259,920,000 are payables worth UGX 357,139,495 that had remained"], [null, null, "outstanding for over 90 days."], [null, null, "\uf0b7 Seventeen (17) running motor vehicles which were fully depreciated"], [null, null, "according to the JCRC Fleet Management Policy and had zero net book"], [null, null, "value in the schedule of fixed assets were still in use. The entity did not"], [null, null, "revalue or make annual reviews of its expectations with regard to the"], [null, null, "residual values and useful lives of the vehicles in question resulting into"], [null, null, "under valuation/understatement of non-current assets in use in the"], [null, null, "statement of financial position."], [null, null, "\uf0b7 The Principal Private Secretary to His Excellency the President\u2019s letter ref:"], [null, null, "PO/1 dated 12th February 2019 directed the Hon. Minister of Finance,"], [null, null, "Planning & Economic Development to increase Government funding to"], [null, null, "the Centre from UGX.240 million to UGX.5 billion annually in the"], [null, null, "subsequent years, that is, with effect from the Financial Year 2019/20."], [null, null, "According to the various communications by the Centre\u2019s Executive"], [null, null, "Director, the increment in funding was necessitated by the declining"], [null, null, "donor support."], [null, null, "\uf0b7 However, the no-objection for the implementation of the directive was"], [null, null, "only granted to the PS/ST by the PS MOH through letter ref: 45/415/01"], [null, null, "dated 4th February 2020. This was when the financial year 2019/20"], [null, null, "budget was in the third quarter of implementation."], [null, null, "\uf0b7 Contrary to the PPDA requirements, the entity delayed to submit ten (10)"], [null, null, "out of twelve (12) monthly procurement and disposal reports to the"], [null, null, "Authority for the financial year under review."], [null, null, "\uf0b7 The Centre had a procurement plan worth for the year under review. I"], [null, null, "noted that out of the planned procurements worth UGX 6,956,028,077,"], [null, null, "procurements worth UGX 5,434,128,077 (78%) were implemented while"], [null, null, "those worth UGX 1,521,900,000 (22%) were not conducted."], ["10 Uganda Medical and Dental Practitioners Council. 2019/20 Opinion Unqualified \uf0b7 The Governing Council stated that a material uncertainty existed regarding the continued operation of Allied Health Professionals Council in the foreseeable future. \uf0b7 Management\u2019s judgement was informed by a letter from the PS - Ministry of Public Service to all Accounting Officers in which guidance was provided on the modalities for management of Public Institutions during the implementation of recommendations on the rationalization of Agencies and Public Expenditure. \uf0b7 I noted that out of the budgeted Non-Tax revenue UGX.2,891,430,000, only UGX.1,650,811,279 was realized during the year under review (representing 57% performance). This hampered effective service delivery. \uf0b7 Contrary to the statutory deadline of 31st day of March for the publication all up-to-date registers in the gazette, registers for 2020 had not been published in the gazette by the time of audit in November 2020.", null, null], ["11", "The Rehabilitation and Expansion of Kayunga and", "\uf0b7 The project experienced significant revenue shortfalls. Out of the expected receipts of USD 19,064,124.79, the project received funding"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 312, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "300", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 312, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Yumbe Hospitals Project", "totalling USD.8,252,401.61 constituting USD. 6,240,515.26 from external"], [null, "(KAYUP) -BADEA No. 0761,", "sources and USD.2,011,886.35 (UGX. 7,505,000,000) from GoU"], [null, "OFID No. 1628P and SFD", "counterpart contribution. This translated into a budget shortfall of USD"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": [["", "Yumbe Hospitals Project", "totalling USD.8,252,401.61 constituting USD. 6,240,515.26 from external"], [null, "(KAYUP) -BADEA No. 0761,", "sources and USD.2,011,886.35 (UGX. 7,505,000,000) from GoU"], [null, "OFID No. 1628P and SFD", "counterpart contribution. This translated into a budget shortfall of USD"], [null, "No. 6/620 \u2013 Ministry of Health Project. 2019/20 Opinion Unqualified", "10,811,723.18 (representing 56.71% of the approved budget). \uf0b7 There were delays in Project implementation. The project became effective on 16th April 2015 and was initially expected to be completed on 28th February 2020 which was later extended to 31st December 2021. However, the cumulative project progress was at 99.5% as at 30th June 2020\\. Major delays were identified in the procurement and installation of"], [null, null, "Medical equipment, Ambulances, mini-buses and Pick-ups."], ["12 Uganda-Spain Debt Swap Project. 2019/20 Opinion Unqualified \uf0b7 I noted that out of the two (2) planned project outputs for the year, one (1) output was fully implemented while one (1) output was partially implemented. Management attributed the level of performance to delayed commencement of the preparation of the detailed designs for the refurbishment and equipping of Busolwe General Hospital which involved approval of extra charges for the consultant to revise the site survey report. According to management, the COVID-19 pandemic further affected the operations of the Consultant. \uf0b7 During the year under review, the Project received a sum of UGX 15.69Bn of which UGX.10.63Bn was spent resulting in an unspent balance of UGX.5.06Bn (representing an absorption level of 67.8%).", null, null], ["13", "Uganda Reproductive Health Voucher Project (URHVP) GPOBA Grant Number TF015995. 2019/20", "\uf0b7 A review of the project financial statements as at 30th June 2020 (Note 2 & Annex 6.0) together with underlying financial records revealed that the project had bank balances of USD 49.85 and UGX.792 in Bank of Uganda at the time of closure. However, Management did not avail documentary proof of closure of these Accounts at the end of the project when sought."], [null, "Opinion Unqualified", null], ["14 Butabika National Mental Referral Hospital. Opinion Unqualified \uf0b7 The entity budgeted to collect NTR of UGX 1.24bn during the year under review. However, the hospital collected UGX. 1.15bn thereby resulting into a shortfall of UGX 0.09bn. \uf0b7 The Hospital received the entire revised annual budget of UGX 17.023bn out of which UGX 16.551bn was spent resulting in unutilized funds of UGX 0.472bn. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 I noted that the entity submitted all the quarterly performance reports after the prescribed deadline. The Accounting Officer explained that due to COVID-19 restrictions, the support offices were operating at 10% which led to delays in preparation and submission of the quarterly performance reports. \uf0b7 According to the patient admission schedule and the strategic plan, the Hospital currently handles between 750 and 780 in-patients per month compared to its bed capacity of 550 patients. This implies that 200 to 230 admitted patients either share beds or sleep on the floor. \uf0b7 I noted that UGX.93,717,182 was utilized for repairs and service for vehicles during the year under review. However, there were no repair and service analysis registers for the 13 vehicles that were maintained. Furthermore, it was observed that the Hospital Transport Officer did not maintain service charts for all the 13 vehicles.", null, null], ["15", "Kawempe National Referral", "\uf0b7 The entity budgeted to collect NTR of UGX. 449m during the year under"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "301", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Hospital.", "review, and UGX. 451m was realized, representing a performance of"], [null, "Opinion Unqualified", "100.4% of the target. \uf0b7 Out of the total receipts for the financial year of UGX 11.723 bn, UGX. 11.385Bn was spent by the entity resulting in an unspent balance of UGX.0.337Bn (representing an absorption level of 97.1%). The unspent"], [null, null, "balance at the end of the financial year was subsequently swept back to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 314, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": [["", "Hospital.", "review, and UGX. 451m was realized, representing a performance of"], [null, "Opinion Unqualified", "100.4% of the target. \uf0b7 Out of the total receipts for the financial year of UGX 11.723 bn, UGX. 11.385Bn was spent by the entity resulting in an unspent balance of UGX.0.337Bn (representing an absorption level of 97.1%). The unspent"], [null, null, "balance at the end of the financial year was subsequently swept back to"], [null, null, "the consolidated fund account."], [null, null, "\uf0b7 I noted that all the eight (8) outputs selected for budget performance"], [null, null, "assessment with a total of eleven (11) activities and actual expenditure of"], [null, null, "UGX 4.6bn were fully quantified. This therefore enabled me to assess the"], [null, null, "Hospital\u2019s performance during the year under review."], [null, null, "\uf0b7 Out of the eight (8) sampled outputs, two (2) outputs were fully"], [null, null, "implemented while six (6) were partially implemented. I further noted"], [null, null, "that out of the planned eleven (11) activities under the sampled outputs,"], [null, null, "two (2) activities were fully achieved while nine (9) were partially"], [null, null, "achieved."], [null, null, "\uf0b7 A total of UGX 36,870,179 worth of expenditure was charged on other"], [null, null, "than the budget lines on which the funds were appropriated without"], [null, null, "seeking the necessary approval from the relevant authorities."], [null, null, "\uf0b7 I noted that the Hospital submitted all the quarterly performance reports"], [null, null, "beyond the prescribed deadlines."], [null, null, "\uf0b7 From my review of the annual performance reports and physical"], [null, null, "inspections/verification of outputs reported, I did not observe"], [null, null, "inconsistencies in the reported performance."], [null, null, "\uf0b7 I noted that the Hospital accumulated payables/domestic arrears to tune"], [null, null, "of UGX. 799,186,746 up from UGX. 365,151,250 as at 30th June 2020."], [null, null, "\uf0b7 I noted that whereas the Board of Survey Report for the year ended 30th"], [null, null, "June 2021 established that the Hospital had a closing inventory of various"], [null, null, "items; this state of affairs was not disclosed as part of the Financial"], [null, null, "Statements under Annex (ii)-Schedule of Inventory, thereby rendering"], [null, null, "the financial statements incomplete."], [null, null, "\uf0b7 It was noted that the Hospital stored expired medicines without disposing"], [null, null, "them as required by the law. Out of the seventy four (74) items of"], [null, null, "expired drugs, I observed that thirty six (36) had expired by end of"], [null, null, "December 2020 (representing 49%). Under the circumstances, lives of"], [null, null, "patients are threatened by the existence of expired medicines at the"], [null, null, "hospital premises."], [null, null, "\uf0b7 I noted that the Referral Hospital was heavily congested with patients"], [null, null, "crowded in the wards and some sleeping on the floors. This was further"], [null, null, "evidenced by the data collected on Bed Occupancy Rates which showed"], [null, null, "an average BOR of 113% for the year under review. Congestion was also"], [null, null, "observed in the stores where some items were placed directly on the"], [null, null, "floor exposing them to damage."], [null, null, "\uf0b7 From a review of payments and procurements made during the year, I"], [null, null, "noted that procurements of goods worth UGX 187,406,417 were not"], [null, null, "supported with ledgers in the stores to track delivery and utilization of the"], [null, null, "accountable inventories procured."], ["16 Kiruddu National Referral Hospital. Opinion Unqualified \uf0b7 I noted that the Hospital\u2019s 5-Year Strategic Plan (FY 2020/21-2024/25) had been approved by National Planning Authority (NPA) by the time of audit. \uf0b7 The entity budgeted to collect NTR of UGX. 1,520,000,000 during the", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 314, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "302", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 314, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["year under review, and UGX. 719,423,137 was realized, representing a performance of 46.9% of the target. \uf0b7 Out of the total warrants of UGX.18.8Bn received during the financial year, UGX. 18.3Bn was spent by the entity resulting in an unspent balance of UGX. 0.5Bn (representing an absorption level of 97.3%). The unspent funds were swept back to the consolidated fund as required by the PFMA. \uf0b7 Out of the ten (10) outputs selected for budget performance assessment with a total of twenty four (24) activities and expenditure of UGX 12.16bn, I noted that seven (7) outputs with a total of fourteen (14) activities and expenditure worth UGX 9.99bn were fully quantified. Two (2) outputs with a total of eight (8) activities and expenditure worth UGX 1.9Bn, was insufficiently quantified. One (1) output with a total of two (2) activities and expenditure worth UGX 0.27bn were not quantified at all to enable performance assessment. \uf0b7 Out of the seven (7) outputs that were fully quantified with a total of fourteen (14) activities, four (4) outputs with a total of six (6) activities were fully implemented. Three (3) outputs with a total of eight (8) activities worth UGX 8.45bn were partially implemented. Out of the eight (08) activities, the entity fully implemented two (02) activities (25%) while six (06) activities (75%) remained partially implemented. \uf0b7 I noted that the Hospital submitted three (3) out of four (4) quarterly performance reports to Treasury within the prescribed deadlines. However, there was no documentary proof of preparation and submission of annual monitoring plans and reports to MoFPED and NPA as required. I further noted inconsistences in the financial information reported in the performance reports when compared with the financial statements. \uf0b7 A review of drugs supply chain management revealed that on several occasions there were drug stock-outs which left Kiruddu Hospital without several essential, vital and necessary drugs. \uf0b7 Inspection of the hospital drug stores revealed that some drugs/chemicals had expired in the Hospital stores. This could have been due to low utilization rates, receipt of drugs with short shelf life or placement of orders that do not match the usage patterns. \uf0b7 I noted that 55 new recruits were not cleared by Ministry of Public Service as required. The Accounting Officer attributed the anomaly to the need to fill critical vacant positions in the hospital.", null, null], ["17", "National Drug Authority.", "\uf0b7 NDA had an approved five-year strategic plan FY 2020/21-2024/25 which was well aligned to the National Development Plan in terms of timelines."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 315, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": [["year under review, and UGX. 719,423,137 was realized, representing a performance of 46.9% of the target. \uf0b7 Out of the total warrants of UGX.18.8Bn received during the financial year, UGX. 18.3Bn was spent by the entity resulting in an unspent balance of UGX. 0.5Bn (representing an absorption level of 97.3%). The unspent funds were swept back to the consolidated fund as required by the PFMA. \uf0b7 Out of the ten (10) outputs selected for budget performance assessment with a total of twenty four (24) activities and expenditure of UGX 12.16bn, I noted that seven (7) outputs with a total of fourteen (14) activities and expenditure worth UGX 9.99bn were fully quantified. Two (2) outputs with a total of eight (8) activities and expenditure worth UGX 1.9Bn, was insufficiently quantified. One (1) output with a total of two (2) activities and expenditure worth UGX 0.27bn were not quantified at all to enable performance assessment. \uf0b7 Out of the seven (7) outputs that were fully quantified with a total of fourteen (14) activities, four (4) outputs with a total of six (6) activities were fully implemented. Three (3) outputs with a total of eight (8) activities worth UGX 8.45bn were partially implemented. Out of the eight (08) activities, the entity fully implemented two (02) activities (25%) while six (06) activities (75%) remained partially implemented. \uf0b7 I noted that the Hospital submitted three (3) out of four (4) quarterly performance reports to Treasury within the prescribed deadlines. However, there was no documentary proof of preparation and submission of annual monitoring plans and reports to MoFPED and NPA as required. I further noted inconsistences in the financial information reported in the performance reports when compared with the financial statements. \uf0b7 A review of drugs supply chain management revealed that on several occasions there were drug stock-outs which left Kiruddu Hospital without several essential, vital and necessary drugs. \uf0b7 Inspection of the hospital drug stores revealed that some drugs/chemicals had expired in the Hospital stores. This could have been due to low utilization rates, receipt of drugs with short shelf life or placement of orders that do not match the usage patterns. \uf0b7 I noted that 55 new recruits were not cleared by Ministry of Public Service as required. The Accounting Officer attributed the anomaly to the need to fill critical vacant positions in the hospital.", null, null], ["17", "National Drug Authority.", "\uf0b7 NDA had an approved five-year strategic plan FY 2020/21-2024/25 which was well aligned to the National Development Plan in terms of timelines."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 315, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "303", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 315, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "of non-recoverability, thus denying the Authority realization of revenue"], [null, null, "for achievement of its objectives."], [null, null, "\uf0b7 Seventeen (17) running motor vehicles were fully depreciated during the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 316, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": [["", null, "of non-recoverability, thus denying the Authority realization of revenue"], [null, null, "for achievement of its objectives."], [null, null, "\uf0b7 Seventeen (17) running motor vehicles were fully depreciated during the"], [null, null, "previous year, reflected at zero book value and removed from the"], [null, null, "Statement of Financial Position. Removal from the statement of financial"], [null, null, "position of assets still in use and with no evidence that future economic"], [null, null, "benefits will not be expected from disposal of the same, misrepresents"], [null, null, "the entity\u2019s financial position."], [null, null, "\uf0b7 There was slow progress on the civil works NDA laboratory Tower."], [null, null, "Further, works for the amended building plans for the NDA laboratory"], [null, null, "Tower had commenced by the time of audit in August 2021 prior to"], [null, null, "approval by the Metropolitan Physical Planning Authority contrary to"], [null, null, "Section 22 (1f) of the KCCA Act 2010."], [null, null, "\uf0b7 The Authority fully paid UGX.343,694,683 in advance to providers"], [null, null, "awarded contracts for the supply of analytical equipment without"], [null, null, "obtaining appropriate advance payment security. I also noted that the"], [null, null, "Authority signed contracts to a tune of USD 14,872.8 with two domestic"], [null, null, "suppliers in foreign currency."], ["18 Uganda National Health Research Organization. Opinion Unqualified \uf0b7 The Sessional Parliamentary Committee on Social services recommended the granting of a vote status to the Organization. This was followed by issuance of statutory instruments and the gazetting and commencement of the Uganda National Health Research Organisation Act, 2011 on the 22nd day of January 2016. However, I noted that the Organization had not been granted a vote status by the time of audit. \uf0b7 I noted that the Organization did not have a governing Board during the year under review, after the term of office for all former members of the Board expired in 2016. \uf0b7 The employment contract on file for the Director General expired in April 2018 and had not been renewed by the time of audit. \uf0b7 Only 12 out of the approved 26 positions in the Organizational Structure had been filled resulting into a staffing gap of 14 positions. \uf0b7 The Organization was financed by a subvention of only UGX.240m out of which 94% was earmarked for wage leaving only 6% for operational costs.", null, null], ["19", "Uganda National Health Research Organization. Opinion Unqualified", "\uf0b7 The Sessional Parliamentary Committee on Social services recommended the granting of a vote status to the Organization. This was followed by issuance of statutory instruments and the gazetting and commencement of the Uganda National Health Research Organisation Act, 2011 on the 22nd day of January 2016. However, I noted that the Organization had"], [null, null, "not been granted a vote status by the time of audit."], [null, null, "\uf0b7 I noted that the Organization did not have a governing Board during the"], [null, null, "year under review, after the term of office for all former members of the"], [null, null, "Board expired in 2016."], [null, null, "\uf0b7 The employment contract on file for the Director General expired in April"], [null, null, "2018 and had not been renewed by the time of audit."], [null, null, "\uf0b7 Only 12 out of the approved 26 positions in the Organizational Structure"], [null, null, "had been filled resulting into a staffing gap of 14 positions."], [null, null, "\uf0b7 The Organization was financed by a subvention of only UGX.240m out of"], [null, null, "which 94% was earmarked for wage leaving only 6% for operational cos"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 316, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "304", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 316, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["20 Joint Clinical Research Centre (JCRC). Opinion Unqualified \uf0b7 JCRC reported trade and other receivables of UGX.4,210,400,000. Out of this UGX.95,254,972 related to the previous financial year. I noted that JCRC did not make any provision for bad debts as required by IFRS 9 and its Manual. Failure to make provisions may result into overstating reported receivables due to unaccounted for risks of non-recoverability. In addition, there was no evidence from the Finance Committee that a review of the bad debts position was annually done. Management explained that in addition to sending out constant reminders to the listed debtors, Management would review the list further for presentation to the Finance Committee of the Board. I advised the Accounting officer to make the required provisions for bad debts in accordance with Standards and the Manual \uf0b7 I noted that JCRC signed contracts with local service providers in foreign currency to a tune of USD 32,258.7. The contracts were for supply of Bone density kits (USD 25,515); supply of Hematology reagents (USD 2,060), and; for internet services (USD 4,683). I advised the Accounting Officer to take heed of the PS/ST recommendation and ensure that all local contracts are awarded in Uganda Shillings.", null, null], ["21", "Uganda Blood Transfusion Services (UBTS).", "\uf0b7 I noted that the entity had prepared and approved its plan. However, approval and certification had not yet been obtained from the National Planning Authority."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 317, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "305", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 317, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "reflected as Plot 27 instead of 2F on the cover page of the title deed for"], [null, "the land currently occupied by Nakasero Blood Bank. Management wrote"], [null, "to the Secretary Uganda Land Commission about the anomaly in a letter"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None"], "type": "table"}}, {"content": [["", "reflected as Plot 27 instead of 2F on the cover page of the title deed for"], [null, "the land currently occupied by Nakasero Blood Bank. Management wrote"], [null, "to the Secretary Uganda Land Commission about the anomaly in a letter"], [null, "dated 5/4/2012 Reference number UBTS/ADM/LT/01, no response had"], [null, "been received to date. Furthermore, 0.079 hectares of Nakasero Blood"], [null, "Bank were reported to have been encroached on by the fence of Pearl of"], [null, "Africa Hotel on plots 2E and 7A1-9A1 as per the boundary opening"], [null, "reports of 23rd November 2009 (S.M Geoteam ltd) and 2nd August 2013"], [null, "(Terrain Consult) who had been appointed by UBTS."], [null, "\uf0b7 I noted a one year\u2019s delayed execution of works for the completion of the"], [null, "remodelling of a store at Nakasero Blood Bank. A sum of UGX 2.86bn had"], [null, "so far been paid against the contract sum of UGX.3.77bn."], [null, "\uf0b7 I noted that a total of UGX.0.968Bn was spent on the Blood Safety"], [null, "Information System during the year. Whereas there was information on"], [null, "blood collected, stored and issued during the year, there was no"], [null, "information on how the 224,303 units of blood that had been issued to"], [null, "the different health facilities had been utilized."], ["22 Uganda Virus Research Institute. Opinion Unqualified \uf0b7 I noted that the entity had prepared and approved its plan. However, approval and certification had not yet been obtained from the National Planning Authority. \uf0b7 I noted that the entity did not budget or collect NTR during the year under review. \uf0b7 This was attributed to the breakdown of the Nitrogen plant three years ago which was the main source of revenue. However, the Institute received funds from GoU and was in the process of procuring a new Nitrogen plant. \uf0b7 The Institute received the entire budget of UGX.8.97bn out of which UGX.8.95bn was spent by the entity resulting in an unspent balance of UGX.20.76m (representing an absorption level of 98.8%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Two (2) outputs with a total of two (2) activities and expenditure of UGX 2.23bn were fully quantified out of the eight (8) outputs with a total of twenty-two (22) activities and expenditure of UGX 8.20bn sampled for assessment. None of the two (2) quantified activities under the two (2) outputs was implemented at all. \uf0b7 Two (2) outputs with a total of seven (7) activities and expenditure worth UGX.4.99Bn were insufficiently quantified. Out of the seven (7) activities, two (2) activities (29%) was quantified, while the balance of five (5) activities (71%) were not clearly quantified to enable the assessment of performance. \uf0b7 Four (4) outputs with a total of thirteen (13) activities and expenditure worth UGX 980m were not quantified at all. That is none of the thirteen (13) activities within these outputs was quantified at all. \uf0b7 I noted that funds to the tune of UGX 53,300,000 were irregularly reallocated from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the prescribed deadline.", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None"], "type": "table"}}, {"content": "306", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 Payables worth UGX 0.409bn remained outstanding from financial year ended 30th June 2019 to-date. I noted that management did not provide for the settlement of domestic arears in the approved budget estimates for the year under review. \uf0b7 A review of the staff structure of Uganda Virus Research Institute revealed that out of the approved structure of 237, only 75 positions were filled leaving 162 staff positions vacant. \uf0b7 A review of a sample of 19 procurement files with a total value of UGX.1.61Bn revealed that the Institute did not require suppliers to provide any form of an acceptable performance guarantee for procurements worth UGX.1.42Bn. \uf0b7 Analysis of payment records and review of staff files revealed that 5 staff of the Institution had retired but had not yet accessed the pension payroll although the six months pensions processing period had elapsed.", null, null], ["23", "National Medical Stores.", "\uf0b7 I noted that the Corporation budgeted to collect NTR of UGX.56.37Bn during the year under review. Out of this, only UGX.39.80Bn was collected thereby resulting into a shortfall of UGX.16.57bn."], [null, "Opinion Unqualified", null], ["24 Uganda Heart Institute. Opinion Unqualified \uf0b7 I noted that the Hospital\u2019s 5-Year Strategic Plan (FY 2020/21 -2024/25) was approved by National Planning Authority (NPA) on 27th September 2021 vide certificate no. 26(3). \uf0b7 Out of eight (8) outputs with a total of forty eight (48) activities and expenditure of UGX.11.50Bn sampled for assessment, I noted that four", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "307", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["(4) outputs with a total of seventeen (17) activities and expenditure worth UGX 7.196Bn were fully quantified; four (4) outputs with a total of thirty one (31) activities and expenditure worth UGX 4.306Bn were insufficiently quantified. \uf0b7 I assessed the extent of delivery of the 4 outputs that were fully quantified and noted that one (1) output with a total of two (2) activities worth UGX 0.439Bn was fully implemented. \uf0b7 Two (2) outputs with a total of fourteen (14) activities worth UGX 6.606Bn were partially implemented. Out of the fourteen (14) activities, the entity fully implemented four (4) (29%) activities; seven (7) activities (50%) were partially implemented while three (3) (21%) activities remained unimplemented. One (1) output with only one (1) activity worth 0.15Bn was not implemented at all. \uf0b7 I noted that funds to the tune of UGX. 24.13m were irregularly re- allocated from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3, and Q4 after the prescribed deadline. In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which are important in ensuring that the budget performs as expected. \uf0b7 From my review of the annual cumulative performance reports and physical inspections/verification of performance, I did not observe any inconsistencies with the results of my verification. \uf0b7 I noted that insufficient budget provisions (UGX.73,885,634) were made towards settlement of domestic arrears yet the arrears brought forward from the previous year were UGX.1,429,802,685. \uf0b7 The Institute had NTR debtors to the tune of UGX. 282.97m at the end of the financial year under review. These were receivables from various insurance companies, MDAs and institutions for services rendered by the Institute. \uf0b7 The Land Commission received a presidential directive to allocate Uganda Heart Institute 10 acres of land in Nakawa Naguru to facilitate the setting up of a Cardiac Centre of Excellence with a 250 bed hospital. However, I noted that during the year there were encumbrances on part of the allocated land which resulted in the loss of 3 acres after consensual withdrawal of a law suit. \uf0b7 Whereas the total contract sum of UGX. 3.5bn had been paid out for the renovation of the Intensive Care Unit on Block 1C, the works remained incomplete at the time of writing this report. \uf0b7 A review of the staff structure of Uganda Heart Institute revealed that out of the approved structure of 189, only 160 positions were filled leaving 29 staff positions vacant.", null, null], ["25", "Mulago Specialized Women & Neonatal Hospital.", "\uf0b7 The entity budgeted to collect NTR of UGX. 7bn during the year under review, and UGX. 3.64bn was realized, representing a performance of 52% of the target."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 320, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "308", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 320, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "five (25) activities and expenditure of UGX 17.7bn, only eight (8) outputs"], [null, "with a total of fourteen (14) activities worth UGX 9.1bn were fully"], [null, "quantified. Two (2) outputs with a total of nine (9) activities and"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 321, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None"], "type": "table"}}, {"content": [["", "five (25) activities and expenditure of UGX 17.7bn, only eight (8) outputs"], [null, "with a total of fourteen (14) activities worth UGX 9.1bn were fully"], [null, "quantified. Two (2) outputs with a total of nine (9) activities and"], [null, "expenditure worth UGX.8Bn, was insufficiently quantified. I observed that"], [null, "out of the nine (9) activities, six (6) activities (66.7%) were quantified,"], [null, "while the balance of three (3) activities (33.3%) were not clearly"], [null, "quantified to enable the assessment of performance. Two (2) outputs"], [null, "with a total of two (2) activities and expenditure worth UGX 0.550Bn"], [null, "were not quantified at all. That is none of the two (2) activities within"], [null, "these outputs was quantified at all."], [null, "\uf0b7 Out of the eight (8) fully quantified outputs with a total of fourteen (14)"], [null, "activities and expenditure worth UGX.9.1Bn, seven (7) outputs with ten"], [null, "(10) activities and expenditure worth UGX 4.8Bn were fully implemented."], [null, "One (1) output with four (4) activities worth UGX.4.4Bn was partially"], [null, "implemented. Out of the four (4) activities, the entity fully implemented"], [null, "three (3) activities; one (1) activity was partially implemented, while no"], [null, "activity remained unimplemented."], [null, "\uf0b7 A well equipped kitchen with boilers, fridges, gas cookers, cabinets, a"], [null, "chimney and a full outer gas tank was constructed at the Hospital."], [null, "However, it was not yet in use at the time of audit."], [null, "\uf0b7 I noted that the Hospital submitted all the quarterly performance reports"], [null, "beyond the prescribed deadlines."], [null, "\uf0b7 From my review of the annual performance reports and physical"], [null, "inspections/verification of outputs reported, I did not observe"], [null, "inconsistencies in the reported performance."], [null, "\uf0b7 I noted that the hospital reported a payables figure of UGX.2,180,857,756"], [null, "of which UGX. 427,844,778 related to PAYE which was deducted but"], [null, "remained unremitted by close of the year under review."], ["26 Mulago National Referral Hospital. 2020/21 Opinion Qualified \uf0b7 Transfers of UGX.3,867,161,000 received from the Ministry of Health were not recognized in the Statement of Financial Performance. The receipts were also not reported in Note 5 to the Financial Statements. It was further noted that the funds which were received on the Hospital\u2019s Infrastructure Development Account were transfers from Ministry of Health meant for intern allowances. \uf0b7 The Hospital had liabilities of UGX 2,952,608,319 from the previous year (FY 2019/20) in respect of payables (UGX 2,304,366,476) and deposits (UGX 648,241,843). However, payments totalling to UGX3,775,748,845 in respect of the liabilities were made. The Hospital therefore made payments for non-existent liabilities amounting to UGX 1,471,382,369. \uf0b7 Management made an adjustment to the opening balance of payables amounting to UGX 2,097,368,767 (statement of outstanding commitments on Page 33 of the financial statements). However, there was no explanation provided on the cause of the adjustment or the composition of this figure. \uf0b7 The Hospital misstated transfers to the Treasury during the year by UGX 1,296,483,686 in its financial statements. \uf0b7 The entity did not have a strategic plan approved by NPA during the year. \uf0b7 The Hospital did not budget to collect NTR during the year under review. However, the financial statements indicated that NTR amounting to UGX. 1,808,626,491 was collected during the year. \uf0b7 Out of the total warrants of UGX.63,573,318,357 received during the financial year, UGX.59,379,356,427 was spent by the entity resulting in", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 321, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None"], "type": "table"}}, {"content": "309", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 321, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["an unspent balance of UGX.4,193,961,930 representing an absorption level of 93.4%. \uf0b7 The Hospital spent UGX. 474,479,100 on refurbishment of the MRI machine. It was noted that the MRI machine was delivered and installed in 2018 and has since never been put to use. \uf0b7 Works under the construction contract for 150 units of staff houses at the Hospital of UGX. 30,228,600,856 have been delayed. \uf0b7 I noted that vital medical equipment was in poor working condition, while others were fully not functional and required replacement. The equipment included: autoclaves in the central sterile service department; patient monitors in the accident and emergency surgical unit; blood coagulation machine in the clinical laboratory unit; ICU beds in the intensive care unit, and CT machine in the Radiology department.", null, null], ["27", "Allied Health Professionals Council (AHPC).", "\uf0b7 The Council did not have a strategic plan approved by NPA during the year."], [null, "2020/21", null], ["28 Health Service Commission. 2020/21 Opinion Unqualified \uf0b7 I noted that the entity had prepared a strategic plan. However, this had not been approved by the end of the year under review. \uf0b7 The Commission did not budget to collect NTR during the year under review. However, the financial statements indicated that NTR amounting to UGX.21,850,000 was collected during the year. \uf0b7 There was no evidence to show that the procurement method and the Evaluation Committee were approved by the Contracts Committee for six sampled procurements worth UGX48,310,800. Lack of approval contravenes the PPDA Regulations. In the circumstances, the Evaluation Committees executed the assignment without authority.", null, null], ["29", "Uganda AIDS Commission. 2020/21", "\uf0b7 I noted that the entity had prepared a strategic plan. However, this had"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 322, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "310", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 322, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "not been approved by the end of the year under review. \uf0b7 The Commission did not budget to collect NTR during the year under review. However, the financial statements indicated that NTR amounting to UGX. 37,800,000 was collected during the year."], [null, "", null], ["30 Allied Health Professionals Council (AHPC). 2020/21 Opinion Unqualified \uf0b7 The Council did not have a strategic plan approved by NPA during the year. \uf0b7 The entity budgeted to collect internal revenue of UGX.4.771Bn during the year under review. Out of this, only UGX.3.783Bn was realized, representing a performance of 79% of the target. \uf0b7 AHPC planned to implement five (5) outputs in the year under review. I assessed the implementation of three (3) outputs which had 16 activities and noted that all the 3 outputs with their 16 activities were fully quantified. with a total of sixteen (16) activities worth UGX.1.380Bn and noted that; \uf0b7 Out of the sampled 3 outputs with a total of 16 activities, I noted that one (1) output with four (4) activities and expenditure worth UGX 0.515Bn was fully implemented that is all the four (4) activities within this output were fully implemented. Two (2) outputs with twelve (12) activities worth UGX.0.865Bn were partially implemented. Out of the twelve (12) activities, the entity fully implemented one (1) activity; seven (7) activities were partially implemented while four (4) activities were not implemented. \uf0b7 The Council did not implement some of its planned activities during the year. Examples include: Verification and publication of Allied Health Professionals in the Gazette; Licensing of private Allied Health units and training institutions, and; ICT support supervision in regions. \uf0b7 The Governing Council stated that a material uncertainty existed regarding the continued operation of Allied Health Professionals Council in", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 323, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "311", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 323, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["the foreseeable future. This was based on the communication by the Permanent Secretary Ministry of Public Service (PS/MoPS) to the Permanent Secretary Ministry of Health among others in which the PS/MoPS communicated a Cabinet decision of 22nd February 2021 that required the commencement of merging, rationalization and mainstreaming of Government Agencies between financial years 2021/2022 and 2022/2023. There is a high possibility that the Council may not remain a going concern beyond the stated period. \uf0b7 The Council did not make any publication in the Gazette during the year under review, contrary to The Allied Health Professionals\u2019 Act (cap 268). In the absence of such a publication, the unsuspecting public may not be protected from quack practitioners.", null, null], ["31", "Uganda Global Fund To Fight Tuberculosis And Malaria Project \u2013 HIV", "\uf0b7 No significant findings"], [null, null, ""], ["32 Uganda Global Fund to Fight Aids, Tuberculosis And Malaria Project \u2013 HIV Component. 2020 Opinion Unqualified \uf0b7 No significant findings", null, null], ["33", "Uganda Global Fund to Fight Aids, Tuberculosis and Malaria Project-Tuberculosis", "\uf0b7 No significant findings"], [null, null, ""], ["34 Ministry of Health. 2020/21 Opinion Unqualified \uf0b7 I noted that whereas the Ministry submitted a draft 5-Year Strategic plan (FYs 2020/21-2024/25) to National Planning Authority for approval on 29th July 2021, a certificate had not been issued by the Authority by the time of audit. \uf0b7 The entity did not budget for NTR during the year under review. However, UGX 7.205Bn was collected. \uf0b7 The Ministry budgeted to receive UGX 147.112Bn. This budget was later revised to UGX 376.884Bn, out of which UGX 376.837Bn was warranted, resulting into a shortfall of UGX 47m (representing 0.012% of the approved budget). \uf0b7 Out of the total UGX 1,029.646Bn received during the year under review, UGX 852.099Bn was spent by the entity resulting in an unspent balance of UGX. 177.547Bn (representing an absorption level of 82.8%). The unspent funds included; UGX 0.61Bn of NTR which was swept back to the Consolidated Fund as required by the PFMA, while UGX 5Bn remained on the MoH Contingency Fund and the balance of UGX 171.937Bn remained on project Accounts. \uf0b7 Out of a sample of forty nine (49) outputs with a total of one hundred ninety seven (197) activities and expenditure of UGX 777.8Bn, twenty", null, null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 324, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["destination countries such sa; Kuwaiti; Qatar; Bahrain; Afghanistan; Iraq; Somalia; Turkey and Oman are still under process.", "None", "None"], "type": "table"}}, {"content": "Aids, \n312 \nfour (24) 48.9% outputs with a total of fifty nine (59) activities and expenditure worth UGX 140.4Bn were fully quantified. Fifteen (15) 30.6% outputs with a total of one hundred twenty one (121) activities and expenditure worth UGX 373.5Bn were insufficiently quantified. I observed that out of the one hundred twenty one (121) activities, sixty nine(69) activities (57%) were quantified, while the balance of fifty two (52) activities (43%) were not clearly quantified to enable the assessment of performance. Ten (10) 20.4% outputs with a total of seventeen (17) activities and expenditure worth UGX 263.9Bn were not quantified at all.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 324, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Out of twenty four (24) outputs that were fully quantified with a total of fifty nine (59) activities worth UGX 140.4Bn, eight (8) (33.3%) outputs with eleven (11) activities and expenditure worth UGX 101.8Bn were fully implemented; ten (10) (41.7%) outputs with forty two (42) activities worth UGX 32.5Bn were partially implemented. Out of the forty two (42) activities, eleven (11) activities were fully implemented; thirteen (13) activities were partially implemented, while eighteen (18) activities remained unimplemented. Six (6) (25% )outputs with six (6) activities worth UGX 6.1Bn could not be assessed to establish their level of implementation because four (4) of these outputs were not reported on, while two (2) outputs were inaccurately reported on i.e. different activities were planned for but different activities were reported on.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Ministry of Health received off-budget financing from Development Partners to a tune of UGX 8.44Bn, which was not declared to Treasury and, therefore, not appropriated to the entity by Parliament.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The entity submitted performance reports for Q1, Q2, and Q3, Q4 after the prescribed deadlines. In addition, I did not obtain documentary proof of in the form of monitoring plans and reports which are important in ensuring that the budget performs as expected.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The task force reporting functionality planned to produce bi-weekly, monthly, quarterly, bi-annual and annual COVID-19 performance reports. However, these were not prepared and discussed in a timely manner.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that the Ministry of Health did not prepare a COVID-19 activity work plan upon receipt of UGX 253,596,115,200 meant for management of COVID-19.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Out of the Supplementary release of UGX 223.596Bn, the Contingency Fund allocation of UGX 30Bn, and the unutilized balance from FY 2019/2020 of UGX 0.5Bn, a total of UGX.249.025bn (Supplementary UGX 223.596Bn, and Contingency Funding of UGX 25.429Bn) was spent leaving a balance of UGX 5.071Bn unspent as at 30th June 2021 (representing an absorption level of 98% of the total available funds)", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that the entity conducted COVID-19 related procurements worth UGX 105,937,028,042 in the FY 2019/20 out of which UGX 92,960,878,888 had been paid by 30th June 2021. During the year under review (FY 2020/21), procurements worth UGX 191,254,414,946 were conducted out of which UGX 184,690,133,663 was paid by 30th June 2021.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that 37,501,136 masks that were delivered by various suppliers at a cost of UGX 90.2bn were not supported with documentary proof of certification by UNBS to ensure conformance with the desired technical quality specifications.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Whereas the first GoU allocation for procurement of vaccines amounting to UGX 18.5bn was transferred to National Medical Stores on 29th March 2021, vaccination doses procured by the Government of Uganda were yet to be delivered to NMS by 30th June 2021. Delayed delivery of the", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "313", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["vaccines is likely to hamper the timely attainment of the vaccination targets set by government. \uf0b7 The Ministry did not comply with PPDA Regulatory Framework with respect to COVID-19 related procurements valued at UGX. 13.7bn. \uf0b7 Whereas Mulago National Referral Hospital had running contracts for cleaning, waste disposal and security services with 3 suppliers prior to the COVID-19 pandemic, the Ministry of Health directly paid these suppliers a total of UGX 1,071,968,797 in respect of Cleaning & waste disposal Services (UGX 794,999,997) and Security services (UGX 276,968,800) rendered at Mulago COVID-19 Treatment Centre. Under the circumstances, there is a risk of double payment. \uf0b7 I noted that Pay As You Earn (PAYE) amounting to UGX 626,630,608 was not deducted from hardship allowances paid to various officials. Failure to deduct taxes may attract interest and penalties from the Tax Body.", null, null], ["", "LEGISLATURE", ""], ["", null, null], ["1\\. Parliamentary Pension Scheme. 2020/21 Opinion Unqualified \uf0b7 A total of UGX.5,557,452,584 was utilized during the year against the approved budgeted t of UGX.6,601,744,660. The Under absorption of resources implies that the scheme did not carry out all the year\u2019s intended activities, hence not meeting its intended objectives. Some of the activities that were not or partially implemented were; \uf0b7 Recruitment of staff \uf0b7 IT Annual Maintenance Plans \uf0b7 Strategic Partnership Meetings \uf0b7 As observed last financial year 2019/2020, some members on the Board of Trustees are still signatories to the Bank Accounts of the Scheme. The Board\u2019s involvement in the day-to-day operations of the scheme erodes its oversight role. For instance, the Board cannot hold management to account for failure, to implement. agreed activities when the Board is actively participating in the daily operations of the scheme.", null, null], ["2.", "Parliamentary Commission. 2020/21", "\uf0b7 I noted that the Authority\u2019s strategic plan had not been certified by NPA by the time of audit, contrary to the Planning Regulations."], [null, "Opinion Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 326, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "314 \nUGX.62,477,592,377 as at 30th June 2021. \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 326, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Authority did not remit statutory deductions to URA and NSSF amounting to UGX.1.86Bn.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 327, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 327, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The Authority incurred avoidable expenditure of UGX.7.8Bn as interest due to delayed site handover for civil works constructions.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 327, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 327, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that the Authority had not adopted the Computerized Government Financial Management Information Systems (GFMIS) for management of its inventories as required by the Treasury Instructions.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}], "page": 327, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "315 \nANNEXURE II: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}, [{"headings_0": {"content": "ANNEXURES", "page": 141, "level": 2}}, {"headings_1": {"content": "v.", "page": 140, "level": 3}}]], "page": 327, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "S/N Fort Portal Branch", "metadata": {"headings": [{"headings_0": {"content": "S/N Fort Portal Branch", "page": 328, "level": 3}}, {"headings_1": {"content": "ANNEXURES", "page": 141, "level": 2}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "S/N Fort Portal Branch", "page": 328, "level": 3}}, {"headings_1": {"content": "ANNEXURES", "page": 141, "level": 2}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "1. Bundibugyo DLG", "metadata": {"headings": [{"headings_0": {"content": "S/N Fort Portal Branch", "page": 328, "level": 3}}, {"headings_1": {"content": "ANNEXURES", "page": 141, "level": 2}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Opinion Unqualified", "metadata": {"headings": [{"headings_0": {"content": "Opinion Unqualified", "page": 328, "level": 3}}, {"headings_1": {"content": "S/N Fort Portal Branch", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Opinion Unqualified", "page": 328, "level": 3}}, {"headings_1": {"content": "S/N Fort Portal Branch", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "2. Kabarole DLG", "metadata": {"headings": [{"headings_0": {"content": "Opinion Unqualified", "page": 328, "level": 3}}, {"headings_1": {"content": "S/N Fort Portal Branch", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Opinion Unqualified", "metadata": {"headings": [{"headings_0": {"content": "Opinion Unqualified", "page": 328, "level": 3}}, {"headings_1": {"content": "Opinion Unqualified", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Summary of Key Findings \uf0b7 I noted a number of anomalies during review of the district payroll such as; Failure to submit wage estimates to MoPs, over payment of salaries worth UGX.29, 467,392, Underpayment of salaries of UGX.2, 160,338; payment of salaries worth UGX.45,", "metadata": {"headings": [{"headings_0": {"content": "Summary of Key Findings \uf0b7 I noted a number of anomalies during review of the district payroll such as; Failure to submit wage estimates to MoPs, over payment of salaries worth UGX.29, 467,392, Underpayment of salaries of UGX.2, 160,338; payment of salaries worth UGX.45,", "page": 328, "level": 3}}, {"headings_1": {"content": "Opinion Unqualified", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "977,978 to sixteen (16) staffs who were no longer in service, delayed access to payroll by sixty (60) new employees and failure to prepare monthly wage, pension and gratuity performance analysis on payroll to MoPS.", "metadata": {"headings": [{"headings_0": {"content": "Summary of Key Findings \uf0b7 I noted a number of anomalies during review of the district payroll such as; Failure to submit wage estimates to MoPs, over payment of salaries worth UGX.29, 467,392, Underpayment of salaries of UGX.2, 160,338; payment of salaries worth UGX.45,", "page": 328, "level": 3}}, {"headings_1": {"content": "Opinion Unqualified", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The district did not have an approved strategic plan that is aligned to the NDP-III at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The district did not have an approved strategic plan that is aligned to the NDP-III at the time of audit.", "page": 328, "level": 3}}, {"headings_1": {"content": "Summary of Key Findings \uf0b7 I noted a number of anomalies during review of the district payroll such as; Failure to submit wage estimates to MoPs, over payment of salaries worth UGX.29, 467,392, Underpayment of salaries of UGX.2, 160,338; payment of salaries worth UGX.45,", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted a number of issues in the implementation of the approved budget such as; under absorption of funds worth UGX.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted a number of issues in the implementation of the approved budget such as; under absorption of funds worth UGX.", "page": 328, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district did not have an approved strategic plan that is aligned to the NDP-III at the time of audit.", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "2,978,972,164; under performance of the donor & government releases worth UGX.1,536,961,363; partial submission of quarterly monitoring reports to OPM & MoFPED", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted a number of issues in the implementation of the approved budget such as; under absorption of funds worth UGX.", "page": 328, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district did not have an approved strategic plan that is aligned to the NDP-III at the time of audit.", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The district received off-budget financing to a tune of UGX. UGX.7, 989,897 directly from UNFPA for undertaking activities which was never declared to the PSST and as such no supplementary appropriation was issued as guided by the PSST.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The district received off-budget financing to a tune of UGX. UGX.7, 989,897 directly from UNFPA for undertaking activities which was never declared to the PSST and as such no supplementary appropriation was issued as guided by the PSST.", "page": 328, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of the approved budget such as; under absorption of funds worth UGX.", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 The district lost a court case (Busobozi Juma Vs Bundibugyo DLG); but failed to honour this court ruling resulting into", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The district lost a court case (Busobozi Juma Vs Bundibugyo DLG); but failed to honour this court ruling resulting into", "page": 328, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district received off-budget financing to a tune of UGX. UGX.7, 989,897 directly from UNFPA for undertaking activities which was never declared to the PSST and as such no supplementary appropriation was issued as guided by the PSST.", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "attachment of three (3) District Motor vehicles.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The district lost a court case (Busobozi Juma Vs Bundibugyo DLG); but failed to honour this court ruling resulting into", "page": 328, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district received off-budget financing to a tune of UGX. UGX.7, 989,897 directly from UNFPA for undertaking activities which was never declared to the PSST and as such no supplementary appropriation was issued as guided by the PSST.", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I further noted the district failed to absorb UGX.950, 886,390 of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I further noted the district failed to absorb UGX.950, 886,390 of", "page": 328, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district lost a court case (Busobozi Juma Vs Bundibugyo DLG); but failed to honour this court ruling resulting into", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "the UgIFT funds received and the balance was swept back to the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I further noted the district failed to absorb UGX.950, 886,390 of", "page": 328, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district lost a court case (Busobozi Juma Vs Bundibugyo DLG); but failed to honour this court ruling resulting into", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Consolidated Fund Account at the end of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "Consolidated Fund Account at the end of the financial year.", "page": 328, "level": 3}}, {"headings_1": {"content": "\uf0b7 I further noted the district failed to absorb UGX.950, 886,390 of", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I further noted that the district had unutilized funds of UGX.336, 284,000 meant for the construction of Kabango Seed School which was swept back to the Consolidated Fund.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I further noted that the district had unutilized funds of UGX.336, 284,000 meant for the construction of Kabango Seed School which was swept back to the Consolidated Fund.", "page": 328, "level": 3}}, {"headings_1": {"content": "Consolidated Fund Account at the end of the financial year.", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of pension worth UGX.288,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of pension worth UGX.288,", "page": 328, "level": 3}}, {"headings_1": {"content": "\uf0b7 I further noted that the district had unutilized funds of UGX.336, 284,000 meant for the construction of Kabango Seed School which was swept back to the Consolidated Fund.", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "866,531; Underpayment of pension worth UGX.271, 215,401;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of pension worth UGX.288,", "page": 328, "level": 3}}, {"headings_1": {"content": "\uf0b7 I further noted that the district had unutilized funds of UGX.336, 284,000 meant for the construction of Kabango Seed School which was swept back to the Consolidated Fund.", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Wrong computation of gratuity worth net overpayment of UGX. 54,578,592; payment of salaries worth UGX. 3,051,636 to two", "metadata": {"headings": [{"headings_0": {"content": "Wrong computation of gratuity worth net overpayment of UGX. 54,578,592; payment of salaries worth UGX. 3,051,636 to two", "page": 328, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of pension worth UGX.288,", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "(2) staffs that was no longer in service and irregular deduction of loan instalments worth UGX.9, 061,174.", "metadata": {"headings": [{"headings_0": {"content": "Wrong computation of gratuity worth net overpayment of UGX. 54,578,592; payment of salaries worth UGX. 3,051,636 to two", "page": 328, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of pension worth UGX.288,", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 Additionally, I observed that there was delayed access to payroll", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Additionally, I observed that there was delayed access to payroll", "page": 328, "level": 3}}, {"headings_1": {"content": "Wrong computation of gratuity worth net overpayment of UGX. 54,578,592; payment of salaries worth UGX. 3,051,636 to two", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "by twenty three (23) new employees and nine (9) pensioners;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Additionally, I observed that there was delayed access to payroll", "page": 328, "level": 3}}, {"headings_1": {"content": "Wrong computation of gratuity worth net overpayment of UGX. 54,578,592; payment of salaries worth UGX. 3,051,636 to two", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "failure to utilize wage funds of UGX.2.38Bn; un-deducted PAYE", "metadata": {"headings": [{"headings_0": {"content": "failure to utilize wage funds of UGX.2.38Bn; un-deducted PAYE", "page": 328, "level": 3}}, {"headings_1": {"content": "\uf0b7 Additionally, I observed that there was delayed access to payroll", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "from political leaders\u2019 gratuity resulting in unpaid tax of UGX.10,746,540 and payment of twenty two (22) staffs worth", "metadata": {"headings": [{"headings_0": {"content": "from political leaders\u2019 gratuity resulting in unpaid tax of UGX.10,746,540 and payment of twenty two (22) staffs worth", "page": 328, "level": 2}}, {"headings_1": {"content": "failure to utilize wage funds of UGX.2.38Bn; un-deducted PAYE", "page": 328, "level": 3}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.35,678,772 off the IPPS", "metadata": {"headings": [{"headings_0": {"content": "UGX.35,678,772 off the IPPS", "page": 328, "level": 3}}, {"headings_1": {"content": "from political leaders\u2019 gratuity resulting in unpaid tax of UGX.10,746,540 and payment of twenty two (22) staffs worth", "page": 328, "level": 2}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "316", "metadata": {"headings": [{"headings_0": {"content": "UGX.35,678,772 off the IPPS", "page": 328, "level": 3}}, {"headings_1": {"content": "from political leaders\u2019 gratuity resulting in unpaid tax of UGX.10,746,540 and payment of twenty two (22) staffs worth", "page": 328, "level": 2}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 I noted a number of issues in the implementation of the approved budget such as; shoddy works in construction of classrooms; incomplete works; under absorption of funds worth UGX.5,185,210,873 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.768,125,595; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 The district mischarged expenditure worth UGX.275, 847,736 on wrong budget lines.", null, null], ["03.", "Kamwenge DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; over payment of pension"]], "metadata": {"headings": [{"headings_0": {"content": "UGX.35,678,772 off the IPPS", "page": 328, "level": 3}}, {"headings_1": {"content": "from political leaders\u2019 gratuity resulting in unpaid tax of UGX.10,746,540 and payment of twenty two (22) staffs worth", "page": 328, "level": 2}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["\uf0b7 I noted a number of issues in the implementation of the approved budget such as; shoddy works in construction of classrooms; incomplete works; under absorption of funds worth UGX.5,185,210,873 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.768,125,595; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 The district mischarged expenditure worth UGX.275, 847,736 on wrong budget lines.", null, null], ["03.", "Kamwenge DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; over payment of pension"], [null, "Opinion Unqualified", "worth UGX.18,610,306; Underpayment of pension worth UGX."], [null, null, "20,537,350; Wrong computation of gratuity worth net"], [null, "", "overpayment of UGX. 126, 160257; payment of salaries worth"], [null, null, "UGX. 3,042,398 to six (6) staffs that was no longer in service;"], [null, null, "irregular deduction of loan instalments worth UGX.9,912,197 and"], [null, null, "failure to remit payroll deductions worth UGX.1,206,334,606"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by eleven (11) new employees; failure to utilize wage funds of"], [null, null, "UGX.2.32Bn; un-deducted PAYE from political leaders\u2019 gratuity"], [null, null, "resulting in unpaid tax of UGX.9,904,129; payment of forty three"], [null, null, "(43) staffs worth UGX.73,835,431 off the IPPS and failure to"], [null, null, "prepare monthly wage, pension and gratuity performance"], [null, null, "analysis report on payroll to MoPS"], [null, null, ""], [null, null, "\uf0b7 The district mischarged expenditure worth UGX.446,776,818 on"], [null, null, "wrong budget lines other than those prescribed for salary,"], [null, null, "pension and gratuity"], [null, null, ""], [null, null, "\uf0b7 The district did not have an approved strategic plan that is"], [null, null, "aligned to the NDP-III at the time of audit."], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; under absorption of funds worth"], [null, null, "UGX.9, 615,375,142 that was eventually swept back to"], [null, null, "consolidated fund account at end of financial year; combined"], [null, null, "under performance worth UGX. 18,033,399,211 from planned"], [null, null, "donor funds, NTR, releases from Government & other"], [null, null, "Government units ; delayed submission of quarterly monitoring"], [null, null, "reports to OPM & MoFPED"], [null, null, ""], [null, null, "\uf0b7 I observed that a total sum of UGX.792, 482,750 due from the"], [null, null, "groups that were funded in 2014/15, 2015/16, 2016/17, 2017/18"], [null, null, "and 2018/19 were still outstanding and therefore reported as"], [null, null, "revenue arrears at the year end."], [null, null, ""], [null, null, "\uf0b7 The district lacks evidence of ownership in form of titles for its"], [null, null, "land at Kabuga-Rubaba measuring 1,321 hectares."], [null, null, ""], [null, null, "\uf0b7 During a physical inspection of the Constructions, I noted a"]], "metadata": {"headings": [{"headings_0": {"content": "UGX.35,678,772 off the IPPS", "page": 328, "level": 3}}, {"headings_1": {"content": "from political leaders\u2019 gratuity resulting in unpaid tax of UGX.10,746,540 and payment of twenty two (22) staffs worth", "page": 328, "level": 2}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "317", "metadata": {"headings": [{"headings_0": {"content": "UGX.35,678,772 off the IPPS", "page": 328, "level": 3}}, {"headings_1": {"content": "from political leaders\u2019 gratuity resulting in unpaid tax of UGX.10,746,540 and payment of twenty two (22) staffs worth", "page": 328, "level": 2}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "number of shoddy works in Bwizi Seed School and upgrade"], [null, null, "Kabingo Health Centre II to Health Centre III."], ["04\\. Kasese DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, over payment of Salary and gratuity worth UGX. UGX.3, 574,714; Underpayment of pension worth UGX. 705,886; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.21, 251,680; payment of salaries worth UGX. 990,729 to two (2) staffs that was no longer in service and irregular deduction of loan instalments worth UGX.11, 312,968. \uf0b7 Additionally, I observed that there was delayed access to payroll by four (04) new employees and five (5) pensioners; failure to utilize wage funds of UGX.0.01Bn; over remittance UGX.14,857,510 was made to UNATU and UBA, and an under remittance of UGX.162,609,619 to URA and LST respectively; and payment of twenty nine (29) staffs & two (2) pensioners a total of UGX.35,824,742 off the IPPS \uf0b7 The district mischarged expenditure worth UGX.99,558,770 on wrong budget lines other than those prescribed for gratuity \uf0b7 The district\u2019s strategic plan was not certified by National Planning Authority. \uf0b7 I noted that the verification forms and copies of the verification cards for 150 new employees and 8 pensioners/beneficiaries were not on the respective personal files. \uf0b7 The district has uncollected Non Tax Revenue arrears to the tune of UGX.702, 009,983 that has remained outstanding for more than a year. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; under absorption of funds worth UGX. 6,349,941,923 that were eventually swept back to consolidated fund account at end of financial year; combined under performance worth UGX. 11,758,099,498 from planned donor funds, NTR, releases from Government & other Government units ; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 Ninety one (91) pieces of land owned by the District lacked evidence of ownership in form of titles. \uf0b7 Out of the total funds of UGX.822, 539,506 UgIFT funds received, the district only utilized UGX.314,732,415 (38.26%) resulting into unspent balance of UGX.507,807,091.", null, null], ["05.", "Kyegegwa DLG", "\uf0b7 I noted a number of issues during the review of the district"], ["", "", null], [null, "Opinion", "pension and payroll such as;"], [null, "Unqualified", null]], "metadata": {"headings": [{"headings_0": {"content": "UGX.35,678,772 off the IPPS", "page": 328, "level": 3}}, {"headings_1": {"content": "from political leaders\u2019 gratuity resulting in unpaid tax of UGX.10,746,540 and payment of twenty two (22) staffs worth", "page": 328, "level": 2}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["\uf0b7 I noted a number of issues in the implementation of the approved budget such as; shoddy works in construction of classrooms; incomplete works; under absorption of funds worth UGX.5,185,210,873 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.768,125,595; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 The district mischarged expenditure worth UGX.275, 847,736 on wrong budget lines.", "None", "None"], "type": "table"}}, {"content": "318", "metadata": {"headings": [{"headings_0": {"content": "UGX.35,678,772 off the IPPS", "page": 328, "level": 3}}, {"headings_1": {"content": "from political leaders\u2019 gratuity resulting in unpaid tax of UGX.10,746,540 and payment of twenty two (22) staffs worth", "page": 328, "level": 2}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The district delayed to submit wage estimates to MoPs by the 30 th of September of the previous year as required. This may", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The district delayed to submit wage estimates to MoPs by the 30 th of September of the previous year as required. This may", "page": 331, "level": 3}}, {"headings_1": {"content": "UGX.35,678,772 off the IPPS", "page": 328, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "lead to wage shortfalls/over provision due to lack of clarity and analysis of wage estimates by MoPS.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The district delayed to submit wage estimates to MoPs by the 30 th of September of the previous year as required. This may", "page": 331, "level": 3}}, {"headings_1": {"content": "UGX.35,678,772 off the IPPS", "page": 328, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 Unpaid accrued gratuity worth UGX.92,701,695 by year end and Under absorption of wage funds worth UGX.1.13Bn that meant", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Unpaid accrued gratuity worth UGX.92,701,695 by year end and Under absorption of wage funds worth UGX.1.13Bn that meant", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district delayed to submit wage estimates to MoPs by the 30 th of September of the previous year as required. This may", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "some employees and pensioners were unpaid", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Unpaid accrued gratuity worth UGX.92,701,695 by year end and Under absorption of wage funds worth UGX.1.13Bn that meant", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district delayed to submit wage estimates to MoPs by the 30 th of September of the previous year as required. This may", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The verification forms and copies of the verification cards for 50", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The verification forms and copies of the verification cards for 50", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 Unpaid accrued gratuity worth UGX.92,701,695 by year end and Under absorption of wage funds worth UGX.1.13Bn that meant", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "employees were not on the respective personal files", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The verification forms and copies of the verification cards for 50", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 Unpaid accrued gratuity worth UGX.92,701,695 by year end and Under absorption of wage funds worth UGX.1.13Bn that meant", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The District did not prepare monthly wage, pension and gratuity", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District did not prepare monthly wage, pension and gratuity", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 The verification forms and copies of the verification cards for 50", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "performance analysis and thus did not submit quarterly returns", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District did not prepare monthly wage, pension and gratuity", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 The verification forms and copies of the verification cards for 50", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "on payroll to MoPS, contrary to Paragraph 2.1 of Establishment", "metadata": {"headings": [{"headings_0": {"content": "on payroll to MoPS, contrary to Paragraph 2.1 of Establishment", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 The District did not prepare monthly wage, pension and gratuity", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Notice No. 1 of 2020. This led to under absorption of wage, pension and gratuity budgets", "metadata": {"headings": [{"headings_0": {"content": "on payroll to MoPS, contrary to Paragraph 2.1 of Establishment", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 The District did not prepare monthly wage, pension and gratuity", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 6 employees were paid a total of UGX.2,852,917 without signed", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 6 employees were paid a total of UGX.2,852,917 without signed", "page": 331, "level": 3}}, {"headings_1": {"content": "on payroll to MoPS, contrary to Paragraph 2.1 of Establishment", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "pay change reports", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 6 employees were paid a total of UGX.2,852,917 without signed", "page": 331, "level": 3}}, {"headings_1": {"content": "on payroll to MoPS, contrary to Paragraph 2.1 of Establishment", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- 37 newly recruited/ transferred employees and 6 pensioners delayed to access payroll this affects staff moral and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 6 employees were paid a total of UGX.2,852,917 without signed", "page": 331, "level": 3}}, {"headings_1": {"content": "on payroll to MoPS, contrary to Paragraph 2.1 of Establishment", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 6 employees were paid a total of UGX.2,852,917 without signed", "page": 331, "level": 3}}, {"headings_1": {"content": "on payroll to MoPS, contrary to Paragraph 2.1 of Establishment", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "accumulation of domestic arrears and paid UGX.1,446,726 was", "metadata": {"headings": [{"headings_0": {"content": "accumulation of domestic arrears and paid UGX.1,446,726 was", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 6 employees were paid a total of UGX.2,852,917 without signed", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "paid to 2 former staff who had either retired or died \n", "metadata": {"headings": [{"headings_0": {"content": "accumulation of domestic arrears and paid UGX.1,446,726 was", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 6 employees were paid a total of UGX.2,852,917 without signed", "page": 331, "level": 3}}, [{"headings_0": {"content": "accumulation of domestic arrears and paid UGX.1,446,726 was", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 6 employees were paid a total of UGX.2,852,917 without signed", "page": 331, "level": 3}}]], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The district did not subject political leaders\u2019 gratuity totalling to", "metadata": {"headings": [{"headings_0": {"content": "accumulation of domestic arrears and paid UGX.1,446,726 was", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 6 employees were paid a total of UGX.2,852,917 without signed", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "UGX.43,741,660 to the computation of PAYE in IPPS, leading to", "metadata": {"headings": [{"headings_0": {"content": "UGX.43,741,660 to the computation of PAYE in IPPS, leading to", "page": 331, "level": 3}}, {"headings_1": {"content": "accumulation of domestic arrears and paid UGX.1,446,726 was", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "an under deduction of UGX.13,224,798, contrary to section 19(1)", "metadata": {"headings": [{"headings_0": {"content": "an under deduction of UGX.13,224,798, contrary to section 19(1)", "page": 331, "level": 3}}, {"headings_1": {"content": "UGX.43,741,660 to the computation of PAYE in IPPS, leading to", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "(a) of the Income Tax Act", "metadata": {"headings": [{"headings_0": {"content": "an under deduction of UGX.13,224,798, contrary to section 19(1)", "page": 331, "level": 3}}, {"headings_1": {"content": "UGX.43,741,660 to the computation of PAYE in IPPS, leading to", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The district made unauthorised loan deductions totalling UGX.157,604,005. The deductions were from 84 employees that", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The district made unauthorised loan deductions totalling UGX.157,604,005. The deductions were from 84 employees that", "page": 331, "level": 3}}, {"headings_1": {"content": "an under deduction of UGX.13,224,798, contrary to section 19(1)", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "neither had letters of undertaking nor existed in the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the PDMS-Payroll", "metadata": {"headings": [{"headings_0": {"content": "neither had letters of undertaking nor existed in the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the PDMS-Payroll", "page": 331, "level": 2}}, {"headings_1": {"content": "\uf0b7 The district made unauthorised loan deductions totalling UGX.157,604,005. The deductions were from 84 employees that", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Deduction Management System, operated by PCA-Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "neither had letters of undertaking nor existed in the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the PDMS-Payroll", "page": 331, "level": 2}}, {"headings_1": {"content": "\uf0b7 The district made unauthorised loan deductions totalling UGX.157,604,005. The deductions were from 84 employees that", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted unrecovered overdue YLP and UWEP receivables worth", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted unrecovered overdue YLP and UWEP receivables worth", "page": 331, "level": 3}}, {"headings_1": {"content": "neither had letters of undertaking nor existed in the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the PDMS-Payroll", "page": 331, "level": 2}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "541,572,633 and 196,364,405 from beneficiary groups that has affected the revolution of the funds among other groups in the queue", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted unrecovered overdue YLP and UWEP receivables worth", "page": 331, "level": 3}}, {"headings_1": {"content": "neither had letters of undertaking nor existed in the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the PDMS-Payroll", "page": 331, "level": 2}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted unrecovered overdue YLP and UWEP receivables worth", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "budget such as delayed submission of quarterly reports; underperformance of revenue worth 9,414,937,826; under absorption of funds worth UGX.3,780,702,017 that affected", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted unrecovered overdue YLP and UWEP receivables worth", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "319", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "at Kitayunjwa Seed School , ICT and science equipment for"], [null, "Kitayunjwa Seed School, Upgrading of Kagumba HC II to HC III"], [null, "and Procurement of medical equipment for Kagumba HC I and"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 332, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": [["", "at Kitayunjwa Seed School , ICT and science equipment for"], [null, "Kitayunjwa Seed School, Upgrading of Kagumba HC II to HC III"], [null, "and Procurement of medical equipment for Kagumba HC I and"], [null, "Bubago HCII"], [null, "\uf0b7 I noted that the management had not prepared and approved a"], [null, "strategic plan that is aligned to the NDP-III at the time of audit"], [null, "\uf0b7 I noted ddelayed works for Construction of Karwenyi Health"], [null, "Center III under UgIFT. The contract was awarded to M/s.Nicole"], [null, "Associates Ltd at a contact sum of UGX.529, 682,320 and should"], [null, "have been completed on 07.09.19 but was still having pending"], [null, "works"], [null, "\uf0b7 I noted incomplete construction works on Rwentuuha seed"], [null, "school for works that should have ended by 07.04.2020"], [null, "\uf0b7 I noted funds shortfall of UGX.91, 745,203 for funds meant for"], [null, "road maintenance from URF that affected the implementation of"], [null, "planned works"], ["06\\. Kyenjojo DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, over payment of Gratuity worth UGX. UGX.4, 503,576; Underpayment of pension worth UGX. 10,233,398; payment of salaries worth UGX. 13, 121,357 to nine (9) staffs that was no longer in service and unauthorized deduction of loan instalments worth UGX. 21,809,702. \uf0b7 Additionally, I observed that there was delayed access to payroll by ten (10) new employees and two (2) pensioners; failure to utilize wage funds of UGX.0.96Bn; unremitted payroll deductions of UGX. 6,025,083 and failure to prepare monthly wage, pension and gratuity performance analysis report on payroll to MoPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as; under absorption of funds worth UGX.3, 847,060,490 that was eventually swept back to consolidated fund account at end of financial year; combined under performance worth UGX. 22,372,196,592 from planned donor funds, NTR, releases from Government & other Government units; \uf0b7 Out of UGX.1, 300,000,000 received for Upgrading of Kigoyera HC II to HC III only UGX.480, 191,731 was utilized and the balance was swept back to the Treasury at the end of the financial year. \uf0b7 I noted shoddy works for M/s Build line Contractors Uganda LTD at a contract sum of UGX.2, 050,045,030. Although the end date was extended to 30th August 2020 and the contract sum revised to UGX.2, 150,170,030 to cater for variations", null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 332, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": "320", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 332, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 The districts strategic plan was not certified by National Planning Authority therefore I could not confirm that it is aligned to NDP- III.", null, null], ["07.", "Ntoroko DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 333, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": [["\uf0b7 The districts strategic plan was not certified by National Planning Authority therefore I could not confirm that it is aligned to NDP- III.", null, null], ["07.", "Ntoroko DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion", "estimates to MoPs; Underpayment of in payroll worth UGX."], [null, "Unqualified", "5,813,601; un-deducted PAYE from political leaders\u2019 gratuity"], [null, "", "resulting in unpaid tax of UGX.8, 062,325; Loan deductions"], [null, null, "relating to all the 279 employees did not have letters of"], [null, null, "undertaking and evidence of consent on file; One hundred five"], [null, null, "(105) staffs were paid using wrong salary scales, leading to over"], [null, null, "payments of UGX.9,200,722."], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by thirty seven (37) new employees and one (01) pensioner;"], [null, null, "failure to utilize wage funds of UGX.0.026Bn; unremitted PAYE"], [null, null, "deductions of UGX.58,118,104, to URA; failure to prepare"], [null, null, "monthly wage, pension and gratuity performance analysis report"], [null, null, "on payroll to MoPS"], [null, null, ""], [null, null, "\uf0b7 I noted that the verification forms and copies of the verification"], [null, null, "cards for 50 employees were not on the respective personal files"], [null, null, ""], [null, null, "\uf0b7 The district\u2019s strategic plan was not certified by National Planning"], [null, null, "Authority therefore I could not confirm that it is aligned to NDP-"], [null, null, "III."], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; under absorption of funds worth"], [null, null, "UGX.824, 523,482 that was eventually swept back to"], [null, null, "consolidated fund account at end of financial year and a"], [null, null, "combined revenue under performance worth UGX. 1,971,531,402"], [null, null, "from planned donor funds, NTR, releases from other Government"], [null, null, "units"], [null, null, ""], [null, null, "\uf0b7 I noted that the Upgrade of Butungama HCIII under UgiFT works"], [null, null, "had stalled and behind schedule by 14 months."], ["08\\. Fort portal MC Unqualified Opinion \uf0b7 I noted a number of anomalies during review of the Municipal pension & salary payrolls such as; Failure to submit wage estimates to MoPs; Overpayment of UGX.1,547,570 Underpayment of in payroll worth UGX.674,289; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.3,015,540; failure to utilize wage funds of UGX.0.655Bn; Payment of 4 employees who were no longer in service; Under remittance of salary deductions worth UGX. UGX.68,499,107; Delayed remittance of deductions to UCLA/UBA of 5 to 90 days \uf0b7 I noted a number of issues in the implementation of the approved budget such as; under absorption of funds worth UGX.9, 264,101,819 that was eventually swept back to consolidated fund account at end of financial year; combined under performance worth UGX. 22,372,196,592 from planned", null, null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 333, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": "321", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 333, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", null, null], ["", "Branch Jinja", "Summary of Key Findings"], ["01\\. Namutumba DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, over payment of Gratuity worth UGX. 6,699,263; Underpayment of salaries worth UGX 3,970,280; payment of salaries worth UGX. 34,532,950 to eighteen (18) staffs who were no longer in service; under remittance of payroll deduction of UGX. 42,851,131; unauthorized excess loan deductions worth UGX. 336,561,515 for one hundred seventy four (174) employees \uf0b7 Additionally, I observed that there was delayed access to payroll by ninety one (91) newly recruited/ transferred employees and nineteen (19) pensioners; eight (8) pensioners failed to access the pension payroll; failure to utilize wage funds of UGX.0.70Bn; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.9, 275,220; failure to prepare monthly wage, pension and gratuity performance analysis report on payroll to MoPS and overpayment of pensioners due to wrong computation worth UGX. 66,739,381 and payment of 05 employees worth UGX. 3,371,913 without authorization of pay change report. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; under absorption of funds worth UGX. 1,074,919,818 that were eventually swept back to consolidated fund account at end of financial year; under performance worth UGX. 183,402,134 from planned donor funds, NTR and releases from Government.; partial implementation of planned activities \uf0b7 The district mischarged expenditure worth UGX.41,963,816 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 From a comparison of the payroll register and IFMS payment file, I noted that 09 staff and 10 pensioners were paid a total of UGX 461,890,255 off the IPPS.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 334, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "322", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 334, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 I noted that the District had uncovered funds (receivables) of UGX. 1,400,354,319 that affected the budget implementation of planned activities \uf0b7 The District\u2019s strategic plan is in place but no evidence of approval by the National Planning Authority was availed at the time of audit. \uf0b7 I noted that the construction works of a seed secondary school at Nabweyo did not take off in the financial year under review and the funds amounting to UGX. 344,284,000 were swept back to treasury. \uf0b7 The district lacked land titles for 17 pieces measuring approximately 299.3 acres which exposed the land to loss and encroachment. \uf0b7 The District received a sum of UGX. 223,381,891 for (06) secondary schools and (109) primary schools meant for the procurement of learning materials. However, the bank statements had not been availed for review at the time of audit.", null, null], ["02.", "Buyende DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 335, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None", "None"], "type": "table"}}, {"content": [["\uf0b7 I noted that the District had uncovered funds (receivables) of UGX. 1,400,354,319 that affected the budget implementation of planned activities \uf0b7 The District\u2019s strategic plan is in place but no evidence of approval by the National Planning Authority was availed at the time of audit. \uf0b7 I noted that the construction works of a seed secondary school at Nabweyo did not take off in the financial year under review and the funds amounting to UGX. 344,284,000 were swept back to treasury. \uf0b7 The district lacked land titles for 17 pieces measuring approximately 299.3 acres which exposed the land to loss and encroachment. \uf0b7 The District received a sum of UGX. 223,381,891 for (06) secondary schools and (109) primary schools meant for the procurement of learning materials. However, the bank statements had not been availed for review at the time of audit.", null, null], ["02.", "Buyende DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion: Unqualified", "estimates to MoPs, unpaid salaries of UGX 5,941,021 to nine (9)"], [null, null, "employees; Underpayment of salaries to staff worth UGX"], [null, null, "205,153,235; under payment of UGX 6,386,999 to pensioners;"], [null, null, "over payment of UGX 9,607,227; payment of salaries worth UGX."], [null, null, "11,313,061 to six (06) staffs who were no longer in service;"], [null, null, "under remittance of payroll deduction of UGX.205,612,209;"], [null, null, "unauthorized excess loan deductions worth UGX. 17,355,601 for"], [null, null, "168 employees"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by twenty nine (29) newly recruited/ transferred employees and"], [null, null, "seven (07) pensioners; un-deducted PAYE from political leaders\u2019"], [null, null, "gratuity resulting in unpaid tax of UGX. 12,019,045; failure to"], [null, null, "prepare monthly wage, pension and gratuity performance"], [null, null, "analysis report on payroll to MoPS and overpayment of"], [null, null, "pensioners due to wrong computation worth UGX. 20,650,780"], [null, null, "and payment of funds worth UGX. 8,205,747 off the IPPS system"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; under absorption of funds worth UGX."], [null, null, "2,000,000,000,000 that were eventually swept back to"], [null, null, "consolidated fund account at end of financial year; under"], [null, null, "performance worth UGX. 2,097,035,126 from planned donor"], [null, null, "funds, NTR and releases from Government.; partial"], [null, null, "implementation of planned activities"], [null, null, ""], [null, null, "\uf0b7 The district mischarged expenditure worth UGX. 71,513,039 on"], [null, null, "wrong budget lines other than those prescribed for salary,"], [null, null, "pension or gratuity"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 335, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None", "None"], "type": "table"}}, {"content": "323", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 335, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", ""], [null, "\uf0b7 I noted that the entity had prepared a strategic plan but the"], [null, "National Planning Authority had not yet approved it at the time of"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 336, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None"], "type": "table"}}, {"content": [["", ""], [null, "\uf0b7 I noted that the entity had prepared a strategic plan but the"], [null, "National Planning Authority had not yet approved it at the time of"], [null, "audit."], [null, ""], [null, "\uf0b7 Failure to quantify outputs, partial and non-implementation of"], [null, "planned activities, late submission of quarterly reports"], [null, ""], [null, "\uf0b7 I noted that funds to the tune of UGX. 571,677,701 were"], [null, "irregularly diverted from the activities on which they were"], [null, "budgeted and spent on other activities without seeking and"], [null, "obtaining the necessary approvals."], [null, ""], [null, "\uf0b7 Of the 9 road equipments at the district, 03 were grounded and"], [null, "in need of major repairs and I also observed lack of vital road"], [null, "equipment such as an excavator, a backhoe, supervision double"], [null, "cabin pickup and 02 supervision motor cycles."], [null, ""], [null, "\uf0b7 Delayed construction works on Buyende Seed School and expired"], [null, "performance security for the contract from the contractor was"], [null, "also noted"], [null, ""], [null, "\uf0b7 I note that there undelivered ICT Equipments worth UGX."], [null, "148,842,899 to Buyende Seed Secondary School; unutilized"], [null, "funds worth UGX. 178,400,391 meant for procurement of"], [null, "learning materials for (05) secondary schools and (91) primary"], [null, "schools."], [null, ""], [null, "\uf0b7 I noted that accountability amounting to UGX. 61,788,892 were"], [null, "not presented for verification by the time of audit."], [null, ""], [null, "\uf0b7 The district lacked land titles for 48 pieces measuring"], [null, "approximately 1,942 hectares which exposed the land to loss and"], [null, "encroachment."], ["03\\. Jinja DLG Opinion: Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, unpaid salaries and pension arrears of UGX 484,546,138; Underpayment of salaries to staff worth UGX. 40,243,749; under payment of UGX 6,386,999 to pensioners; over payment of UGX 9,607,227; payment of salaries worth UGX. 2,763,055 to six (06) staffs who were no longer in service \uf0b7 Additionally, I observed that there was delayed access to payroll by Fifteen (15) newly recruited/ transferred employees and three (03) pensioners; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 10,866,949; failure to prepare monthly wage, pension and gratuity performance analysis report on payroll to MoPS and payment to 06 staff and 09 pensioners of funds worth UGX. 62,763,120 off the IPPS system \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to Quantify outputs; partial &", null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 336, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None"], "type": "table"}}, {"content": "324", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 336, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["non-implementation of planned activities and delayed submission of performance reports; under absorption of funds worth UGX. 1,890,511,130 that were eventually swept back to consolidated fund account at end of financial year; under performance of NTR worth UGX. 341,038,789 \uf0b7 The district has outstanding unrecovered YLP and UWEP advances worth UGX. 1,164,605,343", null, null], ["04.", "Jinja MC", "\uf0b7 I noted a number of anomalies during review of the municipal"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None", "None"], "type": "table"}}, {"content": [["non-implementation of planned activities and delayed submission of performance reports; under absorption of funds worth UGX. 1,890,511,130 that were eventually swept back to consolidated fund account at end of financial year; under performance of NTR worth UGX. 341,038,789 \uf0b7 The district has outstanding unrecovered YLP and UWEP advances worth UGX. 1,164,605,343", null, null], ["04.", "Jinja MC", "\uf0b7 I noted a number of anomalies during review of the municipal"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion: Unqualified", "estimates to MoPs, failure to utilize wage funds of UGX.0.5Bn;"], [null, null, "unpaid salaries and pension arrears of UGX 484,546,138;"], [null, null, "Underpayment of salaries to staff worth UGX 2,179,634; under"], [null, null, "payment of UGX.54,373,901 to pensioners; over payment of"], [null, null, "gratuity worth UGX 34,302,808 to one pensioner arising from"], [null, null, "wrong computation; Underpayment of pensions worth UGX"], [null, null, "49,155,207; nonpayment of a pensioner worth UGX 10,907,334"], [null, null, "and payment of salaries worth UGX. 1,158,981 to two (02) staffs"], [null, null, "who were no longer in service"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by eight (08) newly recruited/ transferred employees and thirty"], [null, null, "five (35) pensioners; failure to prepare monthly wage, pension"], [null, null, "and gratuity performance analysis report on payroll to MoPS; Net"], [null, null, "under remittance of payroll deductions worth UGX. 42,851,131;"], [null, null, "payment of a staff and a pensioner worth UGX 13,515,274 off"], [null, null, "the IPPS and payment to 03 employees worth UGX. 6,202,537"], [null, null, "without signed pay change reports."], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; Failure to Quantify outputs; delayed"], [null, null, "submission of performance reports; under absorption of funds"], [null, null, "worth UGX 2,361,255,255 that were eventually swept back to"], [null, null, "consolidated fund account at end of financial year; under"], [null, null, "performance of NTR & transfers from other Government Units"], [null, null, "worth UGX. 6,353,273,753"], [null, null, ""], [null, null, "\uf0b7 I noted that the entity had prepared a strategic plan but the"], [null, null, "National Planning Authority had not yet approved it at the time of"], [null, null, "audit"], [null, null, ""], [null, null, "\uf0b7 The Municipal Council had outstanding payables of UGX"], [null, null, "894,801,904 by the end of the year"], [null, null, ""], [null, null, "\uf0b7 The Municipality mischarged UGX. 132,864,963 on wrong"], [null, null, "account codes other than those prescribed for salary, pension or"], [null, null, "gratuity."], [null, null, ""], [null, null, "\uf0b7 I noted underfunding of UGX. 41,469,000 from URF that affected"], [null, null, "the routine manual, mechanized and periodic road maintenance"], [null, null, "under force account mechanism."], [null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None", "None"], "type": "table"}}, {"content": "325", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "\uf0b7 I noted that the Municipal Council had 12-road equipment of"], [null, null, "which two (02) were grounded and in need of major repairs."], [null, null, "Additionally, I also observed that the Municipal lacked vital road"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 338, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None", "None"], "type": "table"}}, {"content": [["", null, "\uf0b7 I noted that the Municipal Council had 12-road equipment of"], [null, null, "which two (02) were grounded and in need of major repairs."], [null, null, "Additionally, I also observed that the Municipal lacked vital road"], [null, null, "equipment like a water bowser, a roller, chips spreader and a"], [null, null, "jet/pothole patcher."], [null, null, ""], [null, null, "\uf0b7 Under USMID, the Municipal Council had unspent balance of UGX"], [null, null, "1,701,586,908, meant for road construction works and"], [null, null, "incomplete road works by the year end"], [null, null, ""], [null, null, "\uf0b7 Under UgIFT, I noted that the construction works on Kimaka"], [null, null, "Health Centre III at a cost of UGX. 493,924,741 had stalled for"], [null, null, "over a year and the contractor had abandoned the site."], [null, null, ""], [null, null, "\uf0b7 The Municipal Council lacked land titles for 16 pieces measuring"], [null, null, "approximately over 34.265 hectares which exposed the land to"], [null, null, "possible loss and encroachment."], [null, null, ""], [null, null, "\uf0b7 I noted that Council was involved in 13 ongoing court cases"], [null, null, "which could lead to possible loss of funds."], ["05\\. Kaliro DLG Opinion: Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, failure to utilize wage funds of UGX.0.4Bn; Underpayment of salaries to staff worth UGX. 24,360,137; under payment of UGX. 44,242,332 to pensioners and payment of salaries worth UGX. 2,246,579 to 5 staffs who were no longer in service \uf0b7 Additionally, I observed that there was delayed access to payroll by fifty-one (51) newly recruited/transferred employees and 03 pensioners; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 8,194,860. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to Quantify outputs; delayed submission of performance reports; under absorption of funds worth UGX. 1,575,930,542 that were eventually swept back to consolidated fund account at end of financial year; under performance of NTR & transfers from other Government Units worth UGX. 288,478,184. \uf0b7 I noted that the district had outstanding receivables of UGX. 1,240,015,837 at year end that had not been collected \uf0b7 There was delayed physical progress of the works at Buyinda health centre, Kasokwe Health Centre and Bukamba Seed Secondary School. This was attributed to effects of Covid-19 pandemic. \uf0b7 I noted that Kaliro DLG did not have land titles for 38 pieces of land measuring approximately 283.25 acres.", null, null], ["06.", "Kamuli MC", "\uf0b7 I noted a number of anomalies during review of the Municipal"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 338, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None", "None"], "type": "table"}}, {"content": "326", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 338, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion: Unqualified", "estimates to MoPs, failure to utilize wage funds of UGX.0.4Bn;"], [null, null, "Underpayment of salaries to staff worth UGX 17,301,287;"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 339, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None", "None"], "type": "table"}}, {"content": [["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion: Unqualified", "estimates to MoPs, failure to utilize wage funds of UGX.0.4Bn;"], [null, null, "Underpayment of salaries to staff worth UGX 17,301,287;"], [null, "", "overpayment to 239 staff worth UGX 12,549,285 under payment"], [null, null, "of gratuity worth UGX. 8,102,108 to pensioners; payment of"], [null, null, "salaries worth UGX. 5,528,605 to 2 staffs who were no longer in"], [null, null, "service; over and under remittance of salary deductions"], [null, null, "amounting to UGX 1,392,544 and UGX 30,126,523"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by 25 newly recruited/ transferred employees and 05 pensioners;"], [null, null, "un-deducted PAYE from political leaders\u2019 gratuity resulting in"], [null, null, "unpaid tax of UGX. 2,026,660; Unauthorized payroll deductions"], [null, null, "worth UGX 156,349,689 relating to 84 without letters of"], [null, null, "undertaking; over deductions payments worth UGX. 2,876,352"], [null, null, "and paid 03 staff and 07 politicians were worth UGX 14,156,592"], [null, null, "off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; Failure to Quantify outputs; delayed"], [null, null, "submission of performance reports; inaccurate reporting of"], [null, null, "performance; under absorption of funds worth UGX"], [null, null, "9,850,625,641 that were eventually swept back to consolidated"], [null, null, "fund account at end of financial year; under performance of NTR"], [null, null, "& transfers from other Government Units worth UGX."], [null, null, "609,177,435"], [null, null, ""], [null, null, "\uf0b7 I noted that the Municipal Council had outstanding receivables of"], [null, null, "UGX 592,620,187 that had not been recovered by year end."], [null, null, ""], [null, null, "\uf0b7 I noted that the entity had prepared a strategic plan but the"], [null, null, "National Planning Authority had not yet approved it at the time of"], [null, null, "audit."], [null, null, ""], [null, null, "\uf0b7 Failure to quantify outputs, partial or non-implementation of"], [null, null, "activities not quantified late submission of quarterly reports and."], [null, null, ""], [null, null, "\uf0b7 The Municipal Council had unspent funds under the USMID grant"], [null, null, "worth UGX. 9,421,230,865, which was subsequently swept back"], [null, null, "to the Consolidated Fund. Additionally, that the road construction"], [null, null, "works did not take off in the financial year under review."], [null, null, ""], [null, null, "\uf0b7 I noted that the construction works of two classroom blocks and"], [null, null, "water borne toilet at Busoga High School at UGX. 309,872,760"], [null, null, "were incomplete."], [null, null, ""], [null, null, "\uf0b7 The Municipal Council lacked land titles for 11 pieces which"], [null, null, "exposed the land to loss and encroachment."], [null, null, ""], ["07\\. Mayuge DLG Opinion: Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, failure to utilize wage funds of UGX.1.2Bn; I also noted that there was an under payment of salaries and", null, null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 339, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None", "None"], "type": "table"}}, {"content": "327", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 339, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["pensions worth UGX. 1,193,840,180; Unpaid salaries worth UGX. 14,134,729; over payments of UGX. 17,722,575 to pensioners; 71 staff were paid using wrong salary scales, leading to monthly over payments of UGX. 1,177,702 and under payments of UGX. 1,257,209 respectively; nine (09) employees and fifteen (15) pensioners failed to access the payroll during the year; under remittance of salary deductions worth UGX. 45,320,114 \uf0b7 Additionally, I observed that there was delayed access to payroll by one hundred nine (109) newly recruited/ transferred employees and sixteen (16) pensioners; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 13,865,233; Unauthorized loan deductions worth UGX. 52,171,779 relating to 59 employees due to absence of Letters of undertaking; over deductions payments worth UGX. 2,876,352 and Paid 07 employees and 09 pensioners worth UGX. 89,285,252 off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to Quantify outputs; delayed submission of performance reports; inaccurate reporting of performance; under absorption of funds worth UGX 2,017,223,134 that were eventually swept back to consolidated fund account at end of financial year; under performance of NTR & transfers from other Government Units worth UGX. 1,017,773,209 and delayed completion for the construction of Bukatube health and Nkombe Health Centre III \uf0b7 I noted that the district had outstanding receivables of UGX. 1,559,419,200 by year end \uf0b7 The Mayuge District had outstanding pension liabilities of UGX. 1,251,580,052 by the end of the year. \uf0b7 I noted that Mayuge District received off-budget financing to a tune of UGX 58,291,066 directly from Ministry of Local Governments for undertaking activities which were never declared to the PS/ST. \uf0b7 I noted that there is illegal mining of sand being carried out at the district lakeshores. The Accounting Officer explained that management had written to the prospective stakeholders in the sand mining activities giving guidance on the sustainable way of carrying out the activity including closure of some of the sand mines. \uf0b7 I noted that Mayuge DLG did not have land titles for 33 pieces of land measuring approximately 1430.761 Ha.", null, null], ["08.", "Lugazi MC", "\uf0b7 I noted a number of anomalies during review of the Municipal"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 340, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None", "None"], "type": "table"}}, {"content": [["pensions worth UGX. 1,193,840,180; Unpaid salaries worth UGX. 14,134,729; over payments of UGX. 17,722,575 to pensioners; 71 staff were paid using wrong salary scales, leading to monthly over payments of UGX. 1,177,702 and under payments of UGX. 1,257,209 respectively; nine (09) employees and fifteen (15) pensioners failed to access the payroll during the year; under remittance of salary deductions worth UGX. 45,320,114 \uf0b7 Additionally, I observed that there was delayed access to payroll by one hundred nine (109) newly recruited/ transferred employees and sixteen (16) pensioners; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 13,865,233; Unauthorized loan deductions worth UGX. 52,171,779 relating to 59 employees due to absence of Letters of undertaking; over deductions payments worth UGX. 2,876,352 and Paid 07 employees and 09 pensioners worth UGX. 89,285,252 off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to Quantify outputs; delayed submission of performance reports; inaccurate reporting of performance; under absorption of funds worth UGX 2,017,223,134 that were eventually swept back to consolidated fund account at end of financial year; under performance of NTR & transfers from other Government Units worth UGX. 1,017,773,209 and delayed completion for the construction of Bukatube health and Nkombe Health Centre III \uf0b7 I noted that the district had outstanding receivables of UGX. 1,559,419,200 by year end \uf0b7 The Mayuge District had outstanding pension liabilities of UGX. 1,251,580,052 by the end of the year. \uf0b7 I noted that Mayuge District received off-budget financing to a tune of UGX 58,291,066 directly from Ministry of Local Governments for undertaking activities which were never declared to the PS/ST. \uf0b7 I noted that there is illegal mining of sand being carried out at the district lakeshores. The Accounting Officer explained that management had written to the prospective stakeholders in the sand mining activities giving guidance on the sustainable way of carrying out the activity including closure of some of the sand mines. \uf0b7 I noted that Mayuge DLG did not have land titles for 33 pieces of land measuring approximately 1430.761 Ha.", null, null], ["08.", "Lugazi MC", "\uf0b7 I noted a number of anomalies during review of the Municipal"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion Unqualified", "estimates to MoPs, failure to utilize wage funds of UGX.0.4Bn; I"], [null, null, "also noted that there was an under payment of salaries worth"], [null, "", "UGX. 8,183,158; Unpaid salaries worth UGX. 34,305,160; Under"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 340, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None", "None"], "type": "table"}}, {"content": "328", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 340, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "payments of UGX. 321,560,027 to pensioners; over payments of"], [null, "UGX. 7,263,946 and under payments of UGX. 1,360,106 arising"], [null, "from use of wrong bands; over and under remittance of salary"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 341, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None"], "type": "table"}}, {"content": [["", "payments of UGX. 321,560,027 to pensioners; over payments of"], [null, "UGX. 7,263,946 and under payments of UGX. 1,360,106 arising"], [null, "from use of wrong bands; over and under remittance of salary"], [null, "deduction worth UGX. 2,697,535 and UGX. 35,487,023"], [null, "respectively"], [null, ""], [null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, "by 14 newly recruited/ transferred employees and thirteen (13)"], [null, "pensioners; un-deducted PAYE from political leaders\u2019 gratuity"], [null, "resulting in unpaid tax of UGX. 3,289,681; Unauthorized loan"], [null, "deductions worth UGX. 565,433,218 relating to 500 employees"], [null, "due to absence of Letters of undertaking; over deductions"], [null, "payments worth UGX. 2,876,352 and paid 15 staff and 10"], [null, "pensioners a total of UGX. 27,696,793 off the IPPS"], [null, ""], [null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, "approved budget such as; Failure to Quantify outputs; delayed"], [null, "submission of performance reports; under absorption of funds"], [null, "worth UGX 14,415,862,633 that were eventually swept back to"], [null, "consolidated fund account at end of financial year"], [null, ""], [null, "\uf0b7 I noted that the Municipal Council had outstanding receivables of"], [null, "UGX. 1,973,054,521 by the year end that remained unrecovered"], [null, ""], [null, ""], [null, "\uf0b7 Under absorption of funds worth UGX. 14,177,800,402 under the"], [null, "USMID program that was eventually swept back to the"], [null, "consolidated fund."], [null, ""], [null, "\uf0b7 I noted under performance of funds worth UGX 17,916,865 from"], [null, "Uganda Road Fund meant for road maintenance in the"], [null, "municipality."], [null, ""], [null, "\uf0b7 I noted that Council was involved in 06 ongoing court cases"], ["09\\. Namayingo DLG Opinion: Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, failure to utilize wage funds of UGX.0.72Bn; Unpaid salaries and pensions worth UGX. 49,235,421; under payments of UGX. 129,040,476 to pensioners; over and under payment of salaries worth UGX. 14,206,136 and UGX. 4,684,855 respectively due to use of wrong salary scales \uf0b7 Additionally, I noted there was un-deduction of PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 9,992,741; Unauthorized loan deductions worth UGX. 702,716,508 relating to 458 employees due to absence of Letters of undertaking; paid 33 staff and 16 pensioners a total of UGX. 38,434,320 off the IPPS \uf0b7 I observed that twenty-four (24) newly recruited/transferred employees and ten (10) pensioners delayed to access payroll; four (04) employees & seventeen (17) pensioners had not yet accessed the payroll by the close of the financial year and", null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 341, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None"], "type": "table"}}, {"content": "329", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 341, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["payment of 5 employees who were no longer in service \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to quantify outputs; partial and non-implementation of planned activities delayed submission of performance reports; under absorption of funds worth UGX. 1,299,253,676 that were eventually swept back to consolidated fund account at end of financial year and under performance of revenues worth UGX. 896,645,767 \uf0b7 The District mischarged funds worth UGX. 5,057,686 on account codes other than those prescribed for salary, pension and gratuity. \uf0b7 Further, the District did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS, \uf0b7 I noted that the district had outstanding receivables of UGX. 1,063,954,752 that had not been recovered. \uf0b7 There was a delay in the physical progress of works at Bukana health centre III and Syanyonja Health centre. \uf0b7 I noted that Namayingo DLG did not have land titles for 113 pieces of land measuring approximately 357.3 hectares and 09 pieces of land were in the process of being titled.", null, null], ["10.", "Bugweri DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None", "None"], "type": "table"}}, {"content": [["payment of 5 employees who were no longer in service \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to quantify outputs; partial and non-implementation of planned activities delayed submission of performance reports; under absorption of funds worth UGX. 1,299,253,676 that were eventually swept back to consolidated fund account at end of financial year and under performance of revenues worth UGX. 896,645,767 \uf0b7 The District mischarged funds worth UGX. 5,057,686 on account codes other than those prescribed for salary, pension and gratuity. \uf0b7 Further, the District did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS, \uf0b7 I noted that the district had outstanding receivables of UGX. 1,063,954,752 that had not been recovered. \uf0b7 There was a delay in the physical progress of works at Bukana health centre III and Syanyonja Health centre. \uf0b7 I noted that Namayingo DLG did not have land titles for 113 pieces of land measuring approximately 357.3 hectares and 09 pieces of land were in the process of being titled.", null, null], ["10.", "Bugweri DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.38Bn;"], [null, "Unqualified", "Unpaid pensions worth UGX. 110,127,127; Over payments of"], [null, "", "UGX. 3,000,000 to pensioners; over and under payment of"], [null, null, "salaries worth 9,273,543 and UGX. 4,410,477 respectively due to"], [null, null, "use of wrong bands"], [null, null, ""], [null, null, "\uf0b7 Additionally, I noted there was un-deduction of PAYE from"], [null, null, "political leaders\u2019 gratuity resulting in unpaid tax of UGX."], [null, null, "1,040,880; paid 23 staff and 15 pensioners were paid a total of"], [null, null, "UGX. 33,868,147 and UGX. 190,371,130 off the IPPS; over and"], [null, null, "under remittances of pay roll deductions of UGX. 532,326,787"], [null, null, "and UGX. 31,529,271 respectively; Payment of UGX.35,780,089"], [null, null, "to 09 employees who were no longer in service; wrong"], [null, null, "computation of gratuity benefits of 01 pensioner (TAJJUBA"], [null, null, "STEPHEN 417573) that resulted into an over payment of gratuity"], [null, null, "by UGX. 26, 936,170."], [null, null, ""], [null, null, "\uf0b7 I observed that 22 newly recruited employees and 15 pensioners"], [null, null, "delayed to access the pension payroll and the district did not"], [null, null, "prepare monthly wage, pension and gratuity performance"], [null, null, "analysis and thus did not submit quarterly returns on payroll to"], [null, null, "MoPS"], [null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None", "None"], "type": "table"}}, {"content": "330", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted a number of issues in the implementation of the"], [null, "approved budget such as; Failure to quantify outputs; partial and"], [null, "non-implementation of planned activities delayed submission of"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted a number of issues in the implementation of the"], [null, "approved budget such as; Failure to quantify outputs; partial and"], [null, "non-implementation of planned activities delayed submission of"], [null, "performance reports; under absorption of funds worth UGX."], [null, "944,877,155 that were eventually swept back to consolidated"], [null, "fund account at end of financial year and under performance of"], [null, "revenues worth UGX. 6,114,158,151"], [null, ""], [null, "\uf0b7 I noted that the District had outstanding receivables worth UGX."], [null, "499,741,444 that was not yet recovered."], [null, ""], [null, "\uf0b7 I noted that the district had prepared a draft strategic plan but it"], [null, "had not yet been approved by the National Planning Authority."], [null, ""], [null, "\uf0b7 I noted that Bugweri District received off-budget financing to a"], [null, "tune of UGX. 860,199,000 without seeking approval."], [null, ""], [null, "\uf0b7 I noted that funds to the tune of UGX. 129,996,921 were"], [null, "misclassified."], [null, ""], [null, "\uf0b7 I noted that the District lacked land titles for 31 pieces of land"], [null, "measuring approximately 179 acres including schools, sub"], [null, "counties and health centers."], [null, ""], [null, "\uf0b7 Bugweri district received a sum of UGX. 155,136,081 for (06)"], [null, "secondary schools and (54) primary schools meant for the"], [null, "procurement of learning materials in March, 2021 but disbursed"], [null, "only UGX. 136,182,515 to the respective schools on 4 th June,"], [null, "2021 leaving an outstanding amount of UGX. 18,953,562 which"], [null, "remained unaccounted for."], [null, ""], [null, "\uf0b7 I noted that expenditure totaling UGX. 374,878,394 lacked"], [null, "adequate supporting documentation at the close of the financial"], [null, "year"], ["11\\. Bugiri Municipal Council Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, failure to utilize wage funds of UGX.0.53Bn and over payment of salaries worth UGX. 4,618,049 due to use of wrong bands \uf0b7 Additionally, I observed that there was delayed access to payroll by 11 employees on the salary payroll and 03 pensioners on the pension pay roll; over and underpayment of salaries worth UGX. 5,020,000 UGX. 1,353,000; paid 15 staff and 03 pensioners were paid a total of UGX. 58,059,084 off the IPPS and paid five (5) employees a total of UGX. 29,073,390 without signed pay change reports \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to quantify outputs; partial and non-implementation of planned activities delayed submission of performance reports; under absorption of funds worth UGX. 568,033,989 that were eventually swept back to consolidated", null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None"], "type": "table"}}, {"content": "331", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["fund account at end of financial year and under performance of revenues worth UGX. 334,420,647. \uf0b7 I noted that funds to the tune of UGX. 33,234,682 were paid on the wrong account codes. \uf0b7 I noted that the Council had outstanding receivables of UGX. 585,573,492. That remained unrecovered by year end \uf0b7 I noted that the entity\u2019s NDP-III was still in draft form and had not had its Strategic plan approved by NPA at the time of audit. \uf0b7 Road maintenance works was affected by budget shortfalls for funds worth GX 63,409,282 from URF. \uf0b7 I noted that expenditure totaling UGX. 37,580,848 advanced to staff and various suppliers to carry out activities lacked adequate supporting documents. \uf0b7 I noted that the Council lacked land titles for 07 pieces of its land.", null, null], ["12.", "Kamuli DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None", "None"], "type": "table"}}, {"content": [["fund account at end of financial year and under performance of revenues worth UGX. 334,420,647. \uf0b7 I noted that funds to the tune of UGX. 33,234,682 were paid on the wrong account codes. \uf0b7 I noted that the Council had outstanding receivables of UGX. 585,573,492. That remained unrecovered by year end \uf0b7 I noted that the entity\u2019s NDP-III was still in draft form and had not had its Strategic plan approved by NPA at the time of audit. \uf0b7 Road maintenance works was affected by budget shortfalls for funds worth GX 63,409,282 from URF. \uf0b7 I noted that expenditure totaling UGX. 37,580,848 advanced to staff and various suppliers to carry out activities lacked adequate supporting documents. \uf0b7 I noted that the Council lacked land titles for 07 pieces of its land.", null, null], ["12.", "Kamuli DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion Unqualified", "estimates to MoPs, failure to utilize wage funds of UGX.1.3Bn;"], [null, null, "Unpaid pensions worth UGX. 129,711,499; Under payments of"], [null, "", "UGX. 789,022,349 to pensioners; under payment of salaries"], [null, null, "worth UGX. 16,604,611 and nonpayment of salaries worth UGX."], [null, null, "13,045,994"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by 25 newly recruited/ transferred employees and 14 pensioners;"], [null, null, "un-deducted PAYE from political leaders\u2019 gratuity resulting in"], [null, null, "unpaid tax of UGX.13,801,906; Unauthorized loan deductions"], [null, null, "worth UGX. 179,141,809 due to absence of Letters of"], [null, null, "undertaking; over/ under remittance of salary deductions worth"], [null, null, "UGX. 2,758,277 and paid UGX.5, 049,620 to 13 staff who had"], [null, null, "retired, transferred, absconded or died."], [null, null, ""], [null, null, "\uf0b7 I noted that Kamuli District had outstanding receivables figure of"], [null, null, "UGX. 1,309,756,172 that remained unrecovered by year end."], [null, null, ""], [null, null, "\uf0b7 I noted, the entity did not have an approved strategic plan that is"], [null, null, "aligned to the NDP-III at the time of audit."], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; Failure to quantify outputs; partial and"], [null, null, "non-implementation of planned activities delayed submission of"], [null, null, "performance reports; under absorption of funds worth UGX."], [null, null, "3,884,528,244 that was eventually swept back to consolidated"], [null, null, "fund account at end of financial year and under performance of"], [null, null, "revenues worth UGX. 1,734,443,308"], [null, null, ""], [null, null, "\uf0b7 I noted that Kamuli District received off-budget financing to a"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None", "None"], "type": "table"}}, {"content": "332", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "tune of UGX. 185,243,153 directly from Ministry of Health (MoH)"], [null, "and Marie topes for undertaking activities which was never"], [null, "declared to the PSST and as such no supplementary"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None"], "type": "table"}}, {"content": [["", "tune of UGX. 185,243,153 directly from Ministry of Health (MoH)"], [null, "and Marie topes for undertaking activities which was never"], [null, "declared to the PSST and as such no supplementary"], [null, "appropriation was issued as guided by the PSST."], [null, ""], [null, "\uf0b7 I noted that the District lacked land titles for 194 pieces of land"], [null, "measuring approximately 546 acres including schools and health"], [null, "centers."], [null, ""], [null, "\uf0b7 I noted delays in the construction works on Kitayunjwa seed"], [null, "secondary school and construction works of seed secondary"], [null, "schools at Nabwigulu and Kagumba did not take off in the"], [null, "financial year under review and the funds were swept back to"], [null, "treasury."], [null, ""], [null, "\uf0b7 I noted at the time of inspection on 25th August, 2021 that"], [null, "science kits and chemicals that were delivered for Kitayunjwa"], [null, "Seed School were still in the district stores."], [null, ""], [null, "\uf0b7 I observed that works at Kagumba HC II were still ongoing and"], [null, "the works progress was behind"], [null, ""], [null, "\uf0b7 Under URF, There was underfunding of UGX 49,538,044 under"], [null, "URF for road maintenance"], ["13\\. Jinja RRH Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the Hospital pension & salary payrolls such as; Failure to submit wage estimates to MoPs, failure to utilize wage funds of UGX.1.7Bn; over payment of gratuity worth UGX. 12,702,466 resulting from wrong computations; under payments of pension and gratuity of UGX. 393,563,387; under payment of salaries worth UGX. 43,160,618 and nonpayment of salaries worth UGX. 5,193,740 to eight employees; 14 pensioners were paid a total of UGX. 622,229,852 off the IPPS; twenty two (22) pensioners delayed to access the pension payroll; paid 4 employees who had retired worth UGX. 6,149,095 and under remittance of pay roll deductions amounting to UGX. 39,740,732 \uf0b7 The Hospital had payables of UGX. 1,184,835,800 for payment of utilities, pension and gratuity. \uf0b7 I noted that the entity did not have an approved strategic plan that was aligned to the NDP-III at the time of audit. \uf0b7 I noted that the Referral Hospital received off-budget financing to a tune of UGX.1,482,640,867, which was not declared to treasury. \uf0b7 Expenditure totaling UGX. 154,045,146 was misclassified through wrong coding \uf0b7 The referral hospital received UGX. 581,089,500 as covid 19 funds. Out of which UGX. 385,881,400 was utilized but UGX.30, 585,000 lacked adequate supporting documentation at the close", null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["donor funds, NTR, releases from Government & other Government units \uf0b7 The Municipality mischarged expenditure worth UGX.5,244,093 on wrong budget lines other than those prescribed for salary, pension or gratuity \uf0b7 The Municipal\u2019s strategic plan was not approved by the National Planning Authority at the time of audit and therefore I could not confirm that it is aligned to NDP-III. \uf0b7 The Municipality lacked certificates of title for 13 pieces of land. \uf0b7 I noted that the MC did not have sufficient waste receptacles and solid waste collection vehicles which have led to piling of garbage on the Municipality streets resulting into a public health nuisance.", "None"], "type": "table"}}, {"content": "333", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["of the financial year. Further, I observed there was unspent balance of UGX. 195,208,100 \uf0b7 I noted that NTR totaling to UGX.74, 272,140 was spent at source contrary to regulations \uf0b7 Jinja RRH made Payments totaling UGX.41, 914,100 for clearing domestic arrears lacked appropriate supporting documents, UGX.76, 523,500 paid to M/S Rodek Enterprises Ltd towards settlement of outstanding bills for cleaning services of the hospital had not been cleared by Ernst and Young. \uf0b7 The hospital received off-budget financing from the Ministry of health amounting to UGX. 1,482,640,867. \uf0b7 I noted that the hospital commenced construction of a storey staff house on 15 th /04/2019 with an intended completion date of 14 th /10/2021 at a contract price of UGX. 3,205,111,734 but was noted to be incomplete to date, with outstanding advance payment of UGX. 73,337,302 to the contractor. \uf0b7 Expenditures worth UGX. 166,012,755 lacked adequate supporting documents \uf0b7 The Hospital had stock outs of Essential medicines for supportive treatment of Covid-19 during the year with an average stock out period of more than a month. Several drugs that expired during the year had not yet been removed from the shelves as required. \uf0b7 I observed that the hospital did not carry out regular maintenance of the available medical equipment. \uf0b7 I noted that the Hospital did not have land titles for 5 pieces of land measuring approximately 46.7 acres. \uf0b7 I noted that some of the buildings in the hospital were in a dilapidated state while other blocks accommodating nurses were not fit for accommodation due to their dilapidated state and there was lack of hygiene facilities such as latrines and bathrooms.", null, null], ["14.", "Bugiri DA", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_4"], "type": "table"}}, {"content": [["of the financial year. Further, I observed there was unspent balance of UGX. 195,208,100 \uf0b7 I noted that NTR totaling to UGX.74, 272,140 was spent at source contrary to regulations \uf0b7 Jinja RRH made Payments totaling UGX.41, 914,100 for clearing domestic arrears lacked appropriate supporting documents, UGX.76, 523,500 paid to M/S Rodek Enterprises Ltd towards settlement of outstanding bills for cleaning services of the hospital had not been cleared by Ernst and Young. \uf0b7 The hospital received off-budget financing from the Ministry of health amounting to UGX. 1,482,640,867. \uf0b7 I noted that the hospital commenced construction of a storey staff house on 15 th /04/2019 with an intended completion date of 14 th /10/2021 at a contract price of UGX. 3,205,111,734 but was noted to be incomplete to date, with outstanding advance payment of UGX. 73,337,302 to the contractor. \uf0b7 Expenditures worth UGX. 166,012,755 lacked adequate supporting documents \uf0b7 The Hospital had stock outs of Essential medicines for supportive treatment of Covid-19 during the year with an average stock out period of more than a month. Several drugs that expired during the year had not yet been removed from the shelves as required. \uf0b7 I observed that the hospital did not carry out regular maintenance of the available medical equipment. \uf0b7 I noted that the Hospital did not have land titles for 5 pieces of land measuring approximately 46.7 acres. \uf0b7 I noted that some of the buildings in the hospital were in a dilapidated state while other blocks accommodating nurses were not fit for accommodation due to their dilapidated state and there was lack of hygiene facilities such as latrines and bathrooms.", null, null], ["14.", "Bugiri DA", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Unqualified Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.017Bn;"], [null, null, "un-deducted PAYE from political leaders\u2019 gratuity resulting in"], [null, null, "unpaid tax of UGX.13,100,078"], [null, null, ""], [null, null, "\uf0b7 Additionally, 68 newly recruited/ transferred employees and 04"], [null, null, "pensioners delayed to access the payroll; paid 7 employees who"], [null, null, "were no longer in service worth UGX. 4,090,197; Unpaid salaries"], [null, null, "worth UGX. 6,074,121; underpayment and overpayment of"], [null, null, "pensions & gratuity worth UGX. 26,897,618 and UGX. 13,600,648"], [null, null, "respectively and the district made unauthorized loan deductions"], [null, null, "from 49 employees worth UGX. 150,566,095"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_4"], "type": "table"}}, {"content": "334", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", ""], [null, "\uf0b7 I noted that Bugiri District had outstanding receivables of UGX."], [null, "1,140,326,136 that had remained unrecovered"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": [["", ""], [null, "\uf0b7 I noted that Bugiri District had outstanding receivables of UGX."], [null, "1,140,326,136 that had remained unrecovered"], [null, ""], [null, "\uf0b7 Payables of UGX. 30,517,114 remained unsettled by year end"], [null, ""], [null, "\uf0b7 I noted that the entity had prepared a draft Strategic plan but"], [null, "had not yet been approved by NPA at the time of audit."], [null, ""], [null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, "approved budget such as; Failure to quantify outputs; partial and"], [null, "non-implementation of planned activities delayed submission of"], [null, "performance reports; under absorption of funds worth UGX. UGX."], [null, "422,963,116 that was eventually swept back to consolidated fund"], [null, "account at end of financial year and under performance of"], [null, "revenues worth UGX. 3,550,589,111"], [null, ""], [null, "\uf0b7 I noted that funds to the tune of UGX. 172,737,949 were"], [null, "irregularly diverted from the activities on which they were"], [null, "budgeted and spent on other activities without seeking and"], [null, "obtaining the necessary approvals."], [null, ""], [null, "\uf0b7 I noted that construction works for Budhaya Seed secondary"], [null, "school did not take off"], [null, ""], [null, "\uf0b7 Underfunding worth UGX 24,751,000 was noted for URF meant"], [null, "for road maintenance"], [null, ""], [null, "\uf0b7 I noted that the District lacked land titles for 16 pieces of land"], [null, "measuring approximately 106.7 acres including schools, sub"], [null, "counties and health centers."], [null, ""], [null, "\uf0b7 Bugiri district received a sum of UGX. 204,224,148 for (08)"], [null, "secondary schools and (140) primary schools meant for the"], [null, "procurement of learning materials. I noted that (47) schools had"], [null, "irregularly utilized the funds totaling to UGX. 50,639,930 without"], [null, "proper guidance, (58) schools had not utilized the funds, while"], [null, "bank statements as at end of October 2021 for (43) schools were"], [null, "not presented to enable establishment of whether the funds had"], [null, "been utilized without proper guidance or not."], ["15\\. Njeru MC Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the Municipal pension & salary payrolls such as; Failure to submit wage estimates to MoPs, failure to utilize wage funds of UGX.0.31Bn; Under and overpayment of salaries worth UGX. 8,321,986 and UGX. 31,890,939 respectively; under payments of pensions worth UGX. 4,693,227; paid 12 staff a total of UGX. 13,933,412 off the IPPS; the Municipal Council did not prepare monthly wage, pension and gratuity performance analysis for submission to MoPS and Paid UGX. 6,413,424 to 05 staff who were no longer in service \uf0b7 Additionally, I noted that 18 newly recruited/ transferred employees and 08 pensioners delayed to access the pension", null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": "335", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["payroll and 01 pensioner had never accessed the payroll; 15 employees were paid a total of UGX. 16,677,139 without signed pay change reports; over and under payment of thirteen (13) pensioners worth UGX. 34,733,352 and UGX. 24,197,298 respectively arising from wrong computation of gratuity benefits \uf0b7 The municipality paid 322 employees using the wrong bands, leading to monthly over payments of UGX. 7,147,390 and under payments of UGX. 2,837,275 \uf0b7 The Municipal Council made unauthorized loan deductions totaling UGX. 14,734,700 from 19 employees that lacked evidence of signing letters of undertaking \uf0b7 The Municipal Council had outstanding unrecovered funds (receivables) of UGX. 891,306,154 by close of financial year \uf0b7 I noted that the Municipal Council had prepared but had not had the strategic plan approved and aligned to the NDP-III at the time of audit \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to quantify outputs; partial and non-implementation of planned activities delayed submission of performance reports; under absorption of funds worth UGX. 1,815,926,807 that was eventually swept back to consolidated fund account at end of financial year and under performance of revenues worth UGX. 2,234,326,614 \uf0b7 URF underfunding of UGX. 86,246,400 meant for road maintenance was noted \uf0b7 Njeru MC received a sum of UGX. 84,619,384 for (48) primary and secondary schools meant for the procurement of learning materials in March, 2021 and disbursed UGX. 84,619,384 (100%) to (48) schools on 28th June, 2021. However, the various school\u2019s bank statements had not been availed for review at the time of audit \uf0b7 I noted that the Municipal Council did not have land titles for 12 out of 22 pieces of land including schools and health centers", null, null], ["16.", "Iganga DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", ""], "type": "table"}}, {"content": [["payroll and 01 pensioner had never accessed the payroll; 15 employees were paid a total of UGX. 16,677,139 without signed pay change reports; over and under payment of thirteen (13) pensioners worth UGX. 34,733,352 and UGX. 24,197,298 respectively arising from wrong computation of gratuity benefits \uf0b7 The municipality paid 322 employees using the wrong bands, leading to monthly over payments of UGX. 7,147,390 and under payments of UGX. 2,837,275 \uf0b7 The Municipal Council made unauthorized loan deductions totaling UGX. 14,734,700 from 19 employees that lacked evidence of signing letters of undertaking \uf0b7 The Municipal Council had outstanding unrecovered funds (receivables) of UGX. 891,306,154 by close of financial year \uf0b7 I noted that the Municipal Council had prepared but had not had the strategic plan approved and aligned to the NDP-III at the time of audit \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to quantify outputs; partial and non-implementation of planned activities delayed submission of performance reports; under absorption of funds worth UGX. 1,815,926,807 that was eventually swept back to consolidated fund account at end of financial year and under performance of revenues worth UGX. 2,234,326,614 \uf0b7 URF underfunding of UGX. 86,246,400 meant for road maintenance was noted \uf0b7 Njeru MC received a sum of UGX. 84,619,384 for (48) primary and secondary schools meant for the procurement of learning materials in March, 2021 and disbursed UGX. 84,619,384 (100%) to (48) schools on 28th June, 2021. However, the various school\u2019s bank statements had not been availed for review at the time of audit \uf0b7 I noted that the Municipal Council did not have land titles for 12 out of 22 pieces of land including schools and health centers", null, null], ["16.", "Iganga DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.1.07Bn;"], [null, "Unqualified", "under payment of salaries worth UGX. 32,546,140; non-"], [null, "", "payments of pensioners worth UGX. 80,485,339; paid 16 staff"], [null, null, "using wrong bands, leading to monthly over payments of UGX."], [null, null, "287,429 and under payments of UGX. 526,840; paid UGX."], [null, null, "4,349,175 to 07 staff who had retired, transferred or absconded;"], [null, null, "over and under remittance of salary deductions worth UGX."], [null, null, "7,428,040 and UGX. 42,133,941 respectively"], [null, null, ""], [null, null, "\uf0b7 Additionally, I noted that there was Un-deducted PAYE from"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", ""], "type": "table"}}, {"content": "336", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "political leaders\u2019 gratuity resulting in unpaid tax of"], [null, "UGX.10,059,827; 32 pensioners delayed to access the pension"], [null, "payroll and 19 pensioners had never accessed the payroll and"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 349, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", ""], "type": "table"}}, {"content": [["", "political leaders\u2019 gratuity resulting in unpaid tax of"], [null, "UGX.10,059,827; 32 pensioners delayed to access the pension"], [null, "payroll and 19 pensioners had never accessed the payroll and"], [null, "therefore not paid; 55 employees were paid a total of UGX. 30"], [null, "million without signed pay change reports and 73 employees and"], [null, "34 pensioners were paid a total of UGX. 1,166,247,120 off the"], [null, "IPPS"], [null, ""], [null, "\uf0b7 The district had outstanding unrecovered funds (receivables) of"], [null, "UGX. 1,705,945,185 by the end of the period"], [null, ""], [null, "\uf0b7 I noted that the district was engrossed in a number of court"], [null, "cases estimated at UGX. 3,832,685,041"], [null, ""], [null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, "approved budget such as; Failure to quantify outputs; partial and"], [null, "non-implementation of planned activities delayed submission of"], [null, "performance reports; under absorption of funds worth UGX."], [null, "2,137,465,419 that was eventually swept back to consolidated"], [null, "fund account at end of financial year and under performance of"], [null, "revenues worth UGX. 9,278,908,203"], [null, ""], [null, "\uf0b7 I noted that the entity had not prepared and approved a"], [null, "strategic plan that is aligned to the NDP-III"], [null, ""], [null, "\uf0b7 I noted that the District had 04 pieces of land that were not titled"], [null, "as well as 33 pieces of land under its supervision that were also"], [null, "not titled"], [null, ""], [null, "\uf0b7 There was URF underfunding of UGX 57,904,000 meant for road"], [null, "maintenance that affected road roads in the district."], ["17\\. Luuka DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, failure to utilize wage funds of UGX.1.60Bn; under payment of salaries UGX. 33,624,349 \uf0b7 The District had with payments leading to over and over payments of UGX. 188,313272 due to wrong computation; underpayments of UGX. 39,314,543 to 32 pensioners resulting from wrong computation of gratuity benefits; made over and under payments of UGX. 16,741,697 and UGX. 8,347,743 respectively due to use of wrong salary bands \uf0b7 Paid UGX. 21,149,890 to 10 staff, who had retired, transferred, absconded or died; under remitted salary deductions worth UGX. 319,599,269; the District made unauthorized loan deductions totaling UGX. 158,654,625 from 115 employees; Un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 2,659,020 and under payment of pensioners worth UGX. 485,724,648 \uf0b7 Additionally, I noted that 41 newly recruited/ transferred employees and 19 pensioners delayed to access payroll; 47", null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 349, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", ""], "type": "table"}}, {"content": "337", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 349, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["employees were paid a total of UGX. 215,642,700 without signed pay change reports; the District did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS; I noted that 21 staff and 01 pensioner were paid a total of UGX. 37,733,743 off the IPPS \uf0b7 The district mischarged funds worth UGX. 40,695,963 on account codes other than those prescribed for salary, pension and gratuity \uf0b7 I noted the district had outstanding unrecovered receivables of UGX. 885,992,084 by the year end. \uf0b7 I noted that the Council was engrossed in 03 court cases with individuals which could lead to possible loss of funds \uf0b7 I noted that the entity had prepared but not had the strategic plan approved and aligned to the NDP-III at the time of audit \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to quantify outputs; partial and non-implementation of planned activities delayed submission of performance reports; under absorption of funds worth UGX. 652,127,207 that was eventually swept back to consolidated fund account at end of financial year and under performance of revenues worth UGX.673,814,209 \uf0b7 The District commenced construction works on Ikumbya seed secondary school under the Education Sector in the FY 2018/2019. At the time of inspection on 28th October, 2021, I observed that works were still ongoing at 87% progress, with all structures yet to be properly floored, with partial painting, no glasses, no roofing of latrine and the compound yet to be cleared and set \uf0b7 Luuka DLG budgeted for and received UGX. 344,284,000 for the initial stages of the construction of Buwanda Seed Secondary in the FY 2020/2021. However, construction works did not take off in the financial year under review and the funds were swept back to treasury \uf0b7 Luuka DLG received a sum of UGX. 217,156,943 for 89 primary schools and 8 secondary schools meant for the procurement of learning materials on 1st April, 2021 and disbursed UGX. 136,640,827 (63%) to 53 primary schools and 5 secondary schools on 28th June, 2021. UGX. 80,516,116 was not disbursed by the district. However, the respective school bank statement and receipts had not been availed for review at the time of audit, and as such, I could not establish whether the funds were still on the accounts", null, null], ["18.", "Iganga MC", "\uf0b7 I noted a number of anomalies during review of the Municipal"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["employees were paid a total of UGX. 215,642,700 without signed pay change reports; the District did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS; I noted that 21 staff and 01 pensioner were paid a total of UGX. 37,733,743 off the IPPS \uf0b7 The district mischarged funds worth UGX. 40,695,963 on account codes other than those prescribed for salary, pension and gratuity \uf0b7 I noted the district had outstanding unrecovered receivables of UGX. 885,992,084 by the year end. \uf0b7 I noted that the Council was engrossed in 03 court cases with individuals which could lead to possible loss of funds \uf0b7 I noted that the entity had prepared but not had the strategic plan approved and aligned to the NDP-III at the time of audit \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to quantify outputs; partial and non-implementation of planned activities delayed submission of performance reports; under absorption of funds worth UGX. 652,127,207 that was eventually swept back to consolidated fund account at end of financial year and under performance of revenues worth UGX.673,814,209 \uf0b7 The District commenced construction works on Ikumbya seed secondary school under the Education Sector in the FY 2018/2019. At the time of inspection on 28th October, 2021, I observed that works were still ongoing at 87% progress, with all structures yet to be properly floored, with partial painting, no glasses, no roofing of latrine and the compound yet to be cleared and set \uf0b7 Luuka DLG budgeted for and received UGX. 344,284,000 for the initial stages of the construction of Buwanda Seed Secondary in the FY 2020/2021. However, construction works did not take off in the financial year under review and the funds were swept back to treasury \uf0b7 Luuka DLG received a sum of UGX. 217,156,943 for 89 primary schools and 8 secondary schools meant for the procurement of learning materials on 1st April, 2021 and disbursed UGX. 136,640,827 (63%) to 53 primary schools and 5 secondary schools on 28th June, 2021. UGX. 80,516,116 was not disbursed by the district. However, the respective school bank statement and receipts had not been availed for review at the time of audit, and as such, I could not establish whether the funds were still on the accounts", null, null], ["18.", "Iganga MC", "\uf0b7 I noted a number of anomalies during review of the Municipal"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "338", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], [null, "Unqualified", "under payment of salaries worth UGX. 119,289,474; irregularly"], [null, "", "paid one staff who had retired UGX. 1,971,915; over remittance"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 351, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], [null, "Unqualified", "under payment of salaries worth UGX. 119,289,474; irregularly"], [null, "", "paid one staff who had retired UGX. 1,971,915; over remittance"], [null, null, "of payroll deductions worth UGX.10,164,672"], [null, null, ""], [null, null, "\uf0b7 Additionally, the Municipal Council did not prepare monthly wage,"], [null, null, "pension and gratuity performance analysis and thus did not"], [null, null, "submit quarterly returns on payroll to MoPS; 22 staff were paid a"], [null, null, "total of UGX. 37,734,317 off the IPPS; 15 employees were paid a"], [null, null, "total of UGX.7.9 million without signed pay change reports; 03"], [null, null, "newly recruited/transferred employees and 6 pensioners delayed"], [null, null, "to access payroll; Un-deducted PAYE from political leaders\u2019"], [null, null, "gratuity resulting in unpaid tax of UGX. 2,607,660"], [null, null, ""], [null, null, "\uf0b7 I noted that the verification forms and copies of the verification"], [null, null, "cards for all employees and pensioners/beneficiaries were not on"], [null, null, "the respective personal files"], [null, null, ""], [null, null, "\uf0b7 The Municipal Council had outstanding receivables of UGX."], [null, null, "1,705,945,185 that had not been recovered by year end."], [null, null, ""], [null, null, "\uf0b7 Municipal Council had outstanding payables of UGX. 650,570,897"], [null, null, "unsettled by year"], [null, null, ""], [null, null, "\uf0b7 I noted that the Municipal Council had not prepared and"], [null, null, "approved a strategic plan that is aligned to the NDP-III at the"], [null, null, "time of audit"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; Failure to quantify outputs; partial and"], [null, null, "non-implementation of planned activities delayed submission of"], [null, null, "performance reports; under performance of revenues worth UGX."], [null, null, "801,240,396"], [null, null, ""], [null, null, "\uf0b7 Noted URF underfunding of UGX 24,821,498 that affected road"], [null, null, "maintenance at the Municipality"], [null, null, ""], [null, null, "\uf0b7 Iganga Municipal Council did not have land titles for 15 of the 25"], [null, null, "pieces of land with some land files deemed missing (Bupala"], [null, null, "land)."], ["Branch Kampala Summary of Key Findings", null, null], ["01.", "Buikwe DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Over payment of salary to 7"], [null, "Opinion Unqualified", "staffs worth UGX. 6,542,796; Underpayment of salaries to 24"], [null, null, "employees worth UGX. 20,560,692; payment of salaries worth"], [null, "", "UGX 4,697,808 to two (2) staffs that was no longer in service and irregular deduction of loan instalments worth UGX."], [null, null, "56,120,313 for 23 employees."], [null, "", "\uf0b7 Additionally, I observed that there was delayed access to payroll by ten (10) new employees; un-deducted PAYE from political"], [null, null, "leaders\u2019 gratuity resulting in unpaid tax of UGX. 10,214,875; and"], [null, null, "unpaid pension and gratuity worth UGX. 95,481,460"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 351, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "339", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 351, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; under absorption of funds worth"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["", null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; under absorption of funds worth"], [null, null, "UGX.1.11Bn that was swept back to consolidated fund account"], [null, null, "and under performance of the releases from government worth"], [null, null, "UGX.2,590,769,685;"], [null, null, ""], [null, null, "\uf0b7 The district mischarged expenditure worth UGX. 55,352,971 on"], [null, null, "wrong budget lines"], [null, null, ""], [null, null, "\uf0b7 The district had unrecovered funds worth UGX. 597,864,391 from"], [null, null, "YLP and UWEP groups."], [null, null, ""], [null, null, "\uf0b7 I noted off budget funding worth UGX.1,460,725,115 received for"], [null, null, "Result Based Financing (RBF) from the ministry of Finance."], [null, null, ""], [null, null, "\uf0b7 I also noted that the original copy of the title for Plot 18"], [null, null, "Kyaggwe block 564, land at Nansagazi landing site measuring"], [null, null, "7.06 hectares was missing from the safe."], ["02\\. Buvuma DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Over payment of salaries worth UGX. UGX.1,243,832; Underpayment of salaries worth UGX. UGX.1,667,474; Wrong computation of gratuity for four (4) pensioners worth UGX.2,382,045 and UGX.1,325,359 respectively; under remittance of employee\u2019s salary deductions worth UGX.139,719,468; unpaid salaries worth UGX. 0.883 Bn and delayed remittance of deductions to UCLA/UBA worth UGX.224 million \uf0b7 Additionally, I observed that there was delayed access to payroll by twenty (20) new employees and two (2) pensioners; un- deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.18,624,938 and payment of one (1) pensioner worth UGX.10,519,628 off the IPPS. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; partial implementation of planned activities; under absorption of funds worth UGX. 0.888 Bn; under performance of the releases from other government units worth UGX.1,004,434; delayed submission of quarterly monitoring reports to OPM & MoFPED and late submission of performance reports \uf0b7 The district mischarged expenditure worth UGX.31,344,359 on wrong budget \uf0b7 I noted unrecovered funds of YLP and UWEP worth UGX.426,197,440 and UGX.161,592,376 respectively", null, null], ["03.", "ENTEBBE MC", ""], ["", "", "\uf0b7 I noted a number of anomalies during review of the Municipal"], [null, "Opinion", "pension & salary payrolls such as; Over payment of salaries"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "340", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Unqualified", "worth UGX.5,237,820; payment of salaries worth UGX.2,734,481"], [null, "", "to three (03) staffs that were no longer in service; over and"], [null, null, "under remittance of salaries worth UGX17,579,629 and"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 353, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["", "Unqualified", "worth UGX.5,237,820; payment of salaries worth UGX.2,734,481"], [null, "", "to three (03) staffs that were no longer in service; over and"], [null, null, "under remittance of salaries worth UGX17,579,629 and"], [null, null, "UGX,8,495,808 respectively"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by ten (10) pensioners and un-deducted PAYE from political"], [null, null, "leaders\u2019 gratuity resulting in unpaid tax of UGX,2,607,660"], [null, null, ""], [null, null, "\uf0b7 The MC had outstanding receivables totaling to UGX.1,"], [null, null, "280,357,120 for YLP, UWEP and uncollected local revenue."], [null, null, ""], [null, null, "\uf0b7 Municipal Council outstanding commitments of UGX 170,801,502"], [null, null, "by close of the financial year"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; under absorption of funds worth UGX."], [null, null, "5,594,339,871; under performance of the donor worth UGX"], [null, null, "80,040,000 & shortfalls in local revenue worth"], [null, null, "UGX.3,507,045,896;"], [null, null, ""], [null, null, "\uf0b7 I noted that there was an over commitment by the Municipal"], [null, null, "council of funds worth UGX. 6,503,237,230 under the USMID"], [null, null, "project through and agreement signed with M/s China Wu Yi Co."], [null, null, "Ltd on the 21 st April 2021."], [null, null, ""], ["04\\. Luwero DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of salary worth UGX.150 million; unpaid salaries worth UGX.1.254 Bn and under/over remittance of employee salaries worth UGX.165,627,734 and UGX.37,026,373 respectively \uf0b7 The district did not have an approved strategic plan that is aligned to the NDP-III at the time of audit. \uf0b7 Additionally, I observed that there was delayed access to payroll by thirty-eight (38) new/transferred employees and twenty- two (22) pensioners and un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.15,523,074 \uf0b7 I noted a number of issues in the implementation of the approved budget such as; under performance worth UGX. 1,317,898,459; incomplete works at Katikamu Seed Secondary School and under absorption of funds worth UGX.1.256 Bn \uf0b7 The district received off-budget financing worth UGX.1,002,619,377 directly from Ministry of Health under Result Based Financing Programme (RBF) \uf0b7 The district mischarged expenditure worth UGX.8,575,441 on wrong budget lines. \uf0b7", null, null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 353, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "341", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 353, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["05.", "MITYANA DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Over payment of salaries"], [null, "Opinion Unqualified", "worth UGX.2,992,554; Wrong computation of gratuity worth net"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 354, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["05.", "MITYANA DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Over payment of salaries"], [null, "Opinion Unqualified", "worth UGX.2,992,554; Wrong computation of gratuity worth net"], [null, null, "overpayment of UGX. 2,271,141; payment of salaries worth"], [null, null, "UGX.4,057,892 to ten (10) staffs that were no longer in service;"], [null, null, "irregular deduction of loan instalments for three (3) staff worth"], [null, null, "UGX. 1,085,168; over and under remittance of employees\u2019"], [null, null, "salaries worth UGX. 9,347,419 and UGX.52,480,527 respectively"], [null, null, "and payroll deductions to UCLA/UBA worth UGX. 10,193,805"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by thirty (30) new employees and sixteen (16) pensioners; un-"], [null, null, "deducted PAYE from political leaders\u2019 gratuity resulting in unpaid"], [null, null, "tax of UGX. 12,460, 278 and unremitted PAYE worth"], [null, null, "UGX.41,763,487"], [null, null, ""], [null, null, "\uf0b7 Failure to remit local government revenue worth UGX.49,502,388"], [null, null, "to LLGs"], [null, null, ""], [null, null, "\uf0b7 The district did not have an approved strategic plan that is"], [null, null, "aligned to the NDP-III at the time of audit."], [null, null, ""], [null, null, "\uf0b7 I noted issues such as incomplete works and under absorption of"], [null, null, "funds worth UGX.0.7 Bn in the implementation of the approved"], [null, null, "budget."], [null, null, ""], [null, null, "\uf0b7 The district lacked a title of land where the health Centre is being"], [null, null, "constructed."], [null, null, ""], ["06\\. Mukono DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of pensioners/employees worth UGX2,503,100 and UGX. 5,442,660 respectively. Underpayment worth UGX. 4,860,118; payment of salaries worth UGX.6,175,829 to nine (9) staffs that was no longer in service and irregular deduction of loan instalments for five (5) staff worth 3,165,094 \uf0b7 Additionally, I observed that there was delayed access to payroll by fourteen (14) new employees and fourteen (14) pensioners; failure to utilize wage funds of UGX.0.1 billion; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 12,104,504 and payment of five (5) staffs and three (3) pensioners worth UGX.9,195,665 off the IPPS; over/ under remittance of employee\u2019s salary deductions worth UGX. 2,345,800 and UGX. 97,808,530 respectively. \uf0b7 I noted that 14 employees were paid a total of UGX. 2,875,407 without signed pay change reports. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; incomplete works at Mukono General", null, null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 354, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "342", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 354, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Hospital and Kimenyedde Seed Secondary School; under absorption of funds worth UGX.0.4bn that was swept back to consolidated fund account and under performance worth UGX.1, 909251149;", null, null], ["07.", "MUKONO MC", "\uf0b7 I noted a number of anomalies during review of the Municipal"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 355, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["Hospital and Kimenyedde Seed Secondary School; under absorption of funds worth UGX.0.4bn that was swept back to consolidated fund account and under performance worth UGX.1, 909251149;", null, null], ["07.", "MUKONO MC", "\uf0b7 I noted a number of anomalies during review of the Municipal"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion", "estimates to MoPs, payment of salaries worth UGX 11.1M to nine"], [null, "Unqualified", "(9) staffs that was no longer in service and unpaid pension worth"], [null, "", "UGX.106.9M"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by four (4) new employees and seven (7) pensioners; un-"], [null, null, "deducted PAYE from political leaders\u2019 gratuity resulting in unpaid"], [null, null, "tax of UGX 2.6M and payment of fifty-four (54) staffs and one"], [null, null, "(1) pensioner worth UGX 60.5M off the IPPS"], [null, null, ""], [null, null, "\uf0b7 The Municipal Council did not have an approved strategic plan"], [null, null, "that is aligned to the NDP-III at the time of audit."], [null, null, ""], [null, null, "\uf0b7 I noted an issue of under performance of the releases from other"], [null, null, "government units worth UGX.2,529,600,000; in the"], [null, null, "implementation of the approved budget"], ["08\\. Nakaseke DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit pension and gratuity estimates to MoPs, Underpayment of pension/gratuity worth UGX.104,392,407; irregular deduction of loan instalments of seven (7) employees worth UGX.7, 853,306; unpaid pension and gratuity worth UGX.77, 373,425; over and under remittance of employee salaries deductions worth UGX.51, 659,500 and UGX.3, 303,310 respectively and unpaid pension arrears worth UGX.245,882,164 \uf0b7 The district had outstanding Payables worth UGX.467,701,993 and Receivables worth UGX.1,660,675,633 by close of financial year \uf0b7 Additionally, I observed that there was delayed access to payroll by twenty-two (22) employees and twenty-five (25) pensioners; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of 14, 265,549 and payment of two (2) pensioners worth UGX.6,199,129 and 1 staff worth UGX.26,750,870 off the IPPS \uf0b7 I noted that Butalangu HCIII lacked laboratory, th\u00e9\u00e2tre and maternity ward equipment \uf0b7 I noted a number of issues in the implementation of the approved budget such as; shoddy works on roads- Kinyogoga- Kyabalongo- Kitindo 18.0Km and Kalagala- Kyamaweno- Kinyogoga 34km; incomplete works at Kalenge HC III and under absorption of funds worth UGX.0.3 billion that was swept back to consolidated fund account.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 355, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "343", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 355, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["09.", "Nakasongola District", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; under payment of pension"], [null, "Opinion Unqualified", "worth UGX. UGX.1,510,120; Underpayment of salary worth"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 356, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["09.", "Nakasongola District", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; under payment of pension"], [null, "Opinion Unqualified", "worth UGX. UGX.1,510,120; Underpayment of salary worth"], [null, null, "UGX.13million; Wrong computation of gratuity worth net"], [null, "", "overpayment of two (2) pensioners worth UGX.20,784,707;"], [null, null, "payment of salaries worth UGX. 23,149,880 to eighteen (18)"], [null, null, "staffs that were no longer in service and irregular deduction of"], [null, null, "loan instalments worth UGX.307,637,65."], [null, null, ""], [null, null, "\uf0b7 Under remittance of salary deductions worth UGX.132,371,427"], [null, null, ""], [null, null, "\uf0b7 I noted that the district made payroll deductions of UGX.16"], [null, null, "million, but did not remit to UCLA/UBA."], [null, null, ""], [null, null, "\uf0b7 I noted outstanding UWEP and YLP advances worth"], [null, null, "UGX.665,481,500 by year end"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by eighteen (18) new employees and thirteen (13) pensioners"], [null, null, "and un-deducted PAYE from political leaders\u2019 gratuity resulting in"], [null, null, "unpaid tax of UGX.12,011,160"], [null, null, ""], [null, null, "\uf0b7 The district had outstanding pension and gratuity arrears worth"], [null, null, "UGX.234,272,456 at year end."], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; un implemented works at a Seed"], [null, null, "School; under absorption of funds worth UGX.0.6 billion and"], [null, null, "under performance of the releases from other government units"], [null, null, "worth 169 Mn;"], [null, null, "\uf0b7"], ["10\\. Nansana MC Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the Municipal pension & salary payrolls such as; Over payment of salaries/pension worth UGX. 2,494,859 and UGX.24,488,037 respectively; Underpayment of pension worth UGX.11,791,871; and irregular deduction of loan instalments worth UGX.18,027,312. \uf0b7 Un recovered UWEP/YLP funds of UGX.899,208,480 \uf0b7 The Municipal Council did not have an approved strategic plan that is aligned to the NDP-III at the time of audit. \uf0b7 Additionally, I observed that there was delayed access to payroll by three (3) new employees and nineteen (19) pensioners; un- deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 3,122,640 \uf0b7 I noted a number of issues in the implementation of the approved budget such as; shoddy works on the road construction; under absorption of funds worth UGX.0.278 billion that was swept back to consolidated fund account and under performance of the releases from other government units worth", null, null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 356, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "344", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 356, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["UGX.534,603,597; \uf0b7 Failure to prepare monthly wage, pension and gratuity performance analysis \uf0b7 The Municipal Council reported receivables balance of UGX.1,780,766,221 \uf0b7 The Municipal Council had outstanding payables of UGX. 87,603,199 by close of the financial year \uf0b7 I noted that UGX.1,131,374,846 (103%) was spent on 2km reflecting over expenditure of UGX.51,408,546. The cost variations in projects planned works affects implementation of other maintenance activities.", null, null], ["11.", "Wakiso District", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as Underpayment of pension"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 357, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["UGX.534,603,597; \uf0b7 Failure to prepare monthly wage, pension and gratuity performance analysis \uf0b7 The Municipal Council reported receivables balance of UGX.1,780,766,221 \uf0b7 The Municipal Council had outstanding payables of UGX. 87,603,199 by close of the financial year \uf0b7 I noted that UGX.1,131,374,846 (103%) was spent on 2km reflecting over expenditure of UGX.51,408,546. The cost variations in projects planned works affects implementation of other maintenance activities.", null, null], ["11.", "Wakiso District", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as Underpayment of pension"], [null, "Opinion", "worth UGX.2, 010,117,938; payment of salaries worth UGX.5,"], [null, "Unqualified", "278,315 to five (5) staffs that was no longer in service; unpaid"], [null, "", "salaries UGX.8, 379,873 and accrued pension worth"], [null, null, "UGX.265,144,965"], [null, null, ""], [null, null, "\uf0b7 The outstanding payables for pension and gratuity worth UGX.2,"], [null, null, "405,604,903"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by seventeen (17) pensioners; failure to utilize wage funds of"], [null, null, "UGX.0.7 Bn; un-deducted PAYE from political leaders\u2019 gratuity"], [null, null, "resulting in unpaid tax of 14, 993,898 and payment eleven (11)"], [null, null, "pensioners worth UGX.303, 639,396 off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; shoddy works at Nakitokolo HCIII;"], [null, null, "delayed works at Kasoozo HCIII; incomplete works at Wakiso"], [null, null, "Seed School; under absorption of funds worth"], [null, null, "UGX.1,108,628,816 that was swept back to consolidated fund"], [null, null, "account; under performance of the donor & releases from other"], [null, null, "government units worth UGX.6,616,905,830;"], [null, null, ""], ["12\\. KIRA MC Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the Municipal pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of salary worth UGX. 12,367,380; Underpayment of salary worth UGX. 1,513,296; Wrong computation of gratuity worth net overpayment of UGX.23,863,854 and payment of salaries worth UGX 9,760,420 to nine (09) staffs that were no longer in service \uf0b7 I noted Over remittance of salary deductions worth UGX. 36,961,624 \uf0b7 I noted outstanding receivables worth of UGX. 3,171,846,861 \uf0b7 Additionally, I observed that there was delayed access to payroll", null, null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 357, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "345", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 357, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["by three (3) new employees and sixteen (16) pensioners; un- deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 3,015,540 and payment worth UGX. 435,546,906 off the IPPS \uf0b7 failure to prepare monthly wage, pension and gratuity performance analysis \uf0b7 I noted a number of issues in the implementation of the approved budget such as; incomplete construction works; under absorption of funds worth UGX.0.16Bn that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.3,402,046,314 and failure to submit quarterly monitoring reports to OPM & MoFPED \uf0b7 I noted that the Municipal Council received off-budget financing worth UGX135,974,720 for Result Based Financing (RBF) from the Ministry of Health \uf0b7 The district mischarged expenditure worth UGX. 20,821,532 on wrong budget lines.", null, null], ["13.", "MAKINDYE SABAGABO", "\uf0b7 I noted a number of anomalies during review of the municipal"], ["", "MC", "pension & salary payrolls such as, Over payment of salary worth"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 358, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["by three (3) new employees and sixteen (16) pensioners; un- deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 3,015,540 and payment worth UGX. 435,546,906 off the IPPS \uf0b7 failure to prepare monthly wage, pension and gratuity performance analysis \uf0b7 I noted a number of issues in the implementation of the approved budget such as; incomplete construction works; under absorption of funds worth UGX.0.16Bn that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.3,402,046,314 and failure to submit quarterly monitoring reports to OPM & MoFPED \uf0b7 I noted that the Municipal Council received off-budget financing worth UGX135,974,720 for Result Based Financing (RBF) from the Ministry of Health \uf0b7 The district mischarged expenditure worth UGX. 20,821,532 on wrong budget lines.", null, null], ["13.", "MAKINDYE SABAGABO", "\uf0b7 I noted a number of anomalies during review of the municipal"], ["", "MC", "pension & salary payrolls such as, Over payment of salary worth"], [null, "", "UGX. 8,992,140; Wrong computation of gratuity worth net"], [null, "Opinion Unqualified", "underpayment of UGX. 9,709,876; payment of salaries worth"], [null, null, "UGX 20,892,893 to staffs that was no longer in service and"], [null, "", "irregular deduction of loan instalments worth UGX. 29,407,510."], [null, null, ""], [null, null, "\uf0b7 The Municipal Council reported payables worth UGX.532,235,004"], [null, null, "at end the financial year"], [null, null, ""], [null, null, "\uf0b7 The Municipal Council reported receivables worth"], [null, null, "UGX.750,391,890"], [null, null, ""], [null, null, "\uf0b7 The Municipal Council did not have an approved strategic plan"], [null, null, "that is aligned to the NDP-III at the time of audit."], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by four (4) new employees and four (4) pensioners and un-"], [null, null, "deducted PAYE from political leaders\u2019 gratuity resulting in unpaid"], [null, null, "tax of UGX.3,015,540"], [null, null, ""], [null, null, "\uf0b7 Un recovered UWEP/YLP funds worth UGX.459,332,075"], [null, null, ""], [null, null, "\uf0b7 I noted issues in the implementation of the approved budget"], [null, null, "such as; incomplete works on Mutundwe-Kisugula-Bunamwaya"], [null, null, "road; under absorption of funds worth UGX. 0.421 billion. and"], [null, null, "under performance of the releases from other government units"], [null, null, "worth UGX.6,801,993,716"], [null, null, ""], [null, null, "\uf0b7 The district mischarged expenditure worth UGX. 304,575,692 on"], [null, null, "wrong budget lines."]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 358, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "346", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 358, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, ""], [null, null, "\uf0b7 A total of 19.1km at an estimated cost of UGX.70, 200,000 was"], [null, null, "planned to be undertaken. The audit revealed that 19.1 km were"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 359, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["", null, ""], [null, null, "\uf0b7 A total of 19.1km at an estimated cost of UGX.70, 200,000 was"], [null, null, "planned to be undertaken. The audit revealed that 19.1 km were"], [null, null, "actually undertaken at a cost of UGX.152, 254,000 leading to an"], [null, null, "over expenditure of UGX. 82,054,000."], [null, null, ""], [null, null, "\uf0b7 I noted unrecovered funds from groups worth UGX.459,332,075"], ["Masaka Branch \uf0b7 Summary of Key Findings", null, null], ["01.", "Bukomansimbi DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion", "estimates to MoPs, Underpayment of salary worth"], [null, "Unqualified", "UGX.13,134,104; payment of salaries worth UGX.5,195,665 to"], [null, "", "one (1) staff that was no longer in service; unpaid salary worth"], [null, null, "UGX.20,579,078; under payments of 5 pensioners worth"], [null, null, "UGX.1,133,789; under remittance of payroll deduction worth"], [null, null, "UGX.185,012,274; Amount worth UGX.10,081,159 wasn\u2019t"], [null, null, "remitted to UCLA/UBA and amount worth UGX.175,148,725 had"], [null, null, "not been remitted to URA"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by Sixteen (16) newly recruited/ transferred employees and Ten"], [null, null, "(10) pensioners; un-deducted PAYE from political leaders\u2019"], [null, null, "gratuity worth UGX.33,045,600, leading to an under deduction"], [null, null, "worth UGX.26,510,404 and payment of twenty (20) staffs worth"], [null, null, "UGX.4, 725,034 off the IPPS."], [null, null, ""], [null, null, "\uf0b7 I noted that the entity had prepared a strategic plan but the"], [null, null, "National Planning Authority had not yet approved it at the time of"], [null, null, "audit."], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; the shortfalls in local revenue"], [null, null, "collections of UGX 9,848,129; Donor financing worth UGX."], [null, null, "759,350,373; under absorption of funds worth UGX.340,000,000"], [null, null, "that was swept back to consolidated fund account; delayed"], [null, null, "submission of quarterly monitoring reports to OPM & MoFPED"], [null, null, "and Shoddy works in construction of classroom blocks"], [null, null, ""], [null, null, "\uf0b7 The district lacked land title for land on which Bukango Seed"], [null, null, "Secondary School is situated."], [null, null, ""], ["02\\. Kalangala DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district payroll such as; an unabsorbed balance of UGX 1.08 billion; an Over payment of salaries worth UGX 1,265,254, Underpayment of salaries of UGX.37, 719,627; Payment of salaries worth UGX. 1,480,155 to one (1) staff who had retired; under remittance of salary deductions worth UGX. 73,649,208 from employees\u2019 salaries; Deductions worth UGX. 100,753,524 relating to 57 employees without letters of under taking; unremitted deduction to UCLA/UBA worth UGX.2, 210, 654. \uf0b7 Additionally, I observed that the district did not remit deductions worth UGX.51,366,809 to URA; un-deducted PAYE from political", null, null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 359, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "347", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 359, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["leaders\u2019 gratuity worth UGX.51,416,102, leading to an under deduction worth UGX UGX.11,323,785; Delays in accessing pay roll and pension payroll; payment of salaries worth UGX.14,222,733 to Nine (9) staffs who were off IPPS; \uf0b7 I noted that the entity had not prepared and approved its strategic plan by NPA and thus could not confirm if the plan is aligned to NDP 111 \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to quantify outputs; partial and non-implementation of planned activities delayed submission of performance reports; under performance of revenues worth UGX.867,111,016 and under absorption of funds worth UGX.675,040,597 that was swept back to consolidated fund account at the year end. \uf0b7 Mischarged funds worth UGX.357,586,292 on inappropriate budget codes", null, null], ["03.", "Kyotera DLG", "\uf0b7 I noted a number of anomalies during review of Kyotera district"], ["", "", "payroll such as; Failure to submit wage estimates to MoPs;"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 360, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["leaders\u2019 gratuity worth UGX.51,416,102, leading to an under deduction worth UGX UGX.11,323,785; Delays in accessing pay roll and pension payroll; payment of salaries worth UGX.14,222,733 to Nine (9) staffs who were off IPPS; \uf0b7 I noted that the entity had not prepared and approved its strategic plan by NPA and thus could not confirm if the plan is aligned to NDP 111 \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to quantify outputs; partial and non-implementation of planned activities delayed submission of performance reports; under performance of revenues worth UGX.867,111,016 and under absorption of funds worth UGX.675,040,597 that was swept back to consolidated fund account at the year end. \uf0b7 Mischarged funds worth UGX.357,586,292 on inappropriate budget codes", null, null], ["03.", "Kyotera DLG", "\uf0b7 I noted a number of anomalies during review of Kyotera district"], ["", "", "payroll such as; Failure to submit wage estimates to MoPs;"], [null, "Opinion Unqualified", "unabsorbed wage fund balance of UGX. 0.32 billion; Over"], [null, null, "payment of salaries worth UGX.29, 467,392; Unauthorized loan"], [null, "", "deductions worth UGX.148 million from 100 employees with no"], [null, null, "undertaking letters; un-deducted PAYE from political leaders\u2019"], [null, null, "gratuity worth UGX 57,855,806, leading to an under deduction"], [null, null, "worth UGX.13, 730,838."], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there were delays in accessing"], [null, null, "salary and pension payroll; Failed to prepare monthly wage,"], [null, null, "pension and gratuity performance analysis for submission to"], [null, null, "MoPS and Payment of salaries worth UGX.7, 166,620 to Three"], [null, null, "(3) staffs who were off the IPPS."], [null, null, ""], [null, null, "\uf0b7 The district mischarged UGX.4, 876,514 on inappropriate budget"], [null, null, "codes other than those budget for"], [null, null, ""], [null, null, "\uf0b7 I noted that the district had prepared a draft strategic plan"], [null, null, "pending approval by NPA at the time of audit;"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; Failure to quantify outputs; partial and"], [null, null, "non-implementation of planned activities delayed submission of"], [null, null, "performance reports; delay commencement of work by"], [null, null, "contractor under the UGIFT program; under performance of"], [null, null, "revenues worth UGX.725,450,031 and under absorption of"], [null, null, "UGX.993, 780,260"], [null, null, ""], [null, null, "\uf0b7 Received off budget financing worth UGX.319,540,631 from"], [null, null, "Ministry of Health (MOH)"], [null, null, ""], [null, null, "\uf0b7 Not secured ownership of the land where the seed school and"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 360, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "348", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 360, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "health Center are being constructed"], [null, null, ""], ["04\\. Lwengo DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district payroll such as; Delay to submit wage estimates to MoPs; An unabsorbed wage funds worth UGX.1.5 billion; an under payment of salaries worth UGX 8,075,359; Accrued Pensions worth UGX.90,656,783 not yet paid; Over payment of gratuity worth UGX. 11,742,937 and under payment of gratuity amounting to UGX. 15,885,858; Payment of salaries worth UGX. 8,620,432 to Eighteen (18) staffs who had retired. \uf0b7 Additionally, I noted unauthorized loan deduction worth UGX.8 million to International Medical Link (IML); un-deducted PAYE from political leaders\u2019 gratuity worth UGX.87,948,356, leading to an under deduction worth UGX.12,070,409; Delays in accessing pay roll and pension payroll. \uf0b7 I noted that the entity had prepared a strategic plan which had not yet been approved by NPA in respect to alignment to the NDP-III; \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to quantify outputs; partial and non-implementation of planned activities delayed submission of performance reports; under performance of revenues worth UGX. UGX.541,868,161 and under absorption of UGX.1,952,031,565 \uf0b7 Received off budget financing worth UGX.223,549,580 from Ministry of Health without informing the PSST", null, null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 361, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["", null, "health Center are being constructed"], [null, null, ""], ["04\\. Lwengo DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district payroll such as; Delay to submit wage estimates to MoPs; An unabsorbed wage funds worth UGX.1.5 billion; an under payment of salaries worth UGX 8,075,359; Accrued Pensions worth UGX.90,656,783 not yet paid; Over payment of gratuity worth UGX. 11,742,937 and under payment of gratuity amounting to UGX. 15,885,858; Payment of salaries worth UGX. 8,620,432 to Eighteen (18) staffs who had retired. \uf0b7 Additionally, I noted unauthorized loan deduction worth UGX.8 million to International Medical Link (IML); un-deducted PAYE from political leaders\u2019 gratuity worth UGX.87,948,356, leading to an under deduction worth UGX.12,070,409; Delays in accessing pay roll and pension payroll. \uf0b7 I noted that the entity had prepared a strategic plan which had not yet been approved by NPA in respect to alignment to the NDP-III; \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to quantify outputs; partial and non-implementation of planned activities delayed submission of performance reports; under performance of revenues worth UGX. UGX.541,868,161 and under absorption of UGX.1,952,031,565 \uf0b7 Received off budget financing worth UGX.223,549,580 from Ministry of Health without informing the PSST", null, null], ["05.", "Masaka", "\uf0b7 I noted that Masaka District submitted wage estimates to MoPs"], ["", "DLG", "on 30th March 2020, which was a delay of 182 days; an"], [null, "", "unabsorbed balance of UGX 0.85 billion; under payment of UGX"], [null, "Opinion Unqualified", "of salaries worth 58,950,820; under payment pension worth UGX"], [null, null, "198,728,097 and unpaid pension of UGX 53,041,554; The District"], [null, null, "wrongly computed the gratuity benefit of 21"], [null, null, "pensioner/beneficiary leading to over payment of UGX 1,431,442"], [null, null, "and under payment of UGX 37,726,688; UGX. 82,631,676 was"], [null, null, "paid to 38 staff who had retired, transferred, absconded or died;"], [null, null, "an over and under remittance amounting to UGX. 14,013,953"], [null, null, "and UGX. 12,619,869 of payroll deduction."], [null, null, ""], [null, null, "\uf0b7 Additionally, the District made payroll loan deductions of UGX.1,"], [null, null, "064,546,679, but did not remit UGX.10, 874,315 to UCLA/UBA;"], [null, null, "under deduction of PAYE worth UGX. 8,988,018 from payments"], [null, null, "to political leaders; noted that 30 newly recruited/ transferred"], [null, null, "employees and 41 pensioners delayed to access payroll; I noted"], [null, null, "that 24 employees were paid a total of UGX. 263,080,952"], [null, null, "without signed pay change reports; 07 staffs and 19 pensioners"], [null, null, "were paid a total of UGX.20, 688,721 and UGX.85, 258,552"], [null, null, "respectively off the IPPS."], [null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 361, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "349", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 361, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "\uf0b7 The district mischarged funds worth UGX. 15,255,772 on account"], [null, null, "codes other than those prescribed for either salary, pension or"], [null, null, "gratuity"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["", null, "\uf0b7 The district mischarged funds worth UGX. 15,255,772 on account"], [null, null, "codes other than those prescribed for either salary, pension or"], [null, null, "gratuity"], [null, null, ""], [null, null, "\uf0b7 I noted that the entity had had not prepared and approved the"], [null, null, "strategic plan at the time of audit;"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; Failure to quantify outputs; partial and"], [null, null, "non-implementation of planned activities delayed submission of"], [null, null, "performance reports; under performance of revenues worth UGX."], [null, null, "11,296,979,720 and under absorption of UGX. 1,258,107,623;"], [null, null, "Incomplete works at Bukakata seed Secondary School"], [null, null, ""], ["06\\. Sembabule DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; an unabsorbed balance of UGX.0.73billion; an under payment of salaries worth UGX.9, 696,016; Delays in accessing pension payroll; Failure to prepare monthly wage, pension and gratuity performance analysis; 72 staffs and 14 pensioners were paid a total of UGX.76,444,546 off the IPPS. \uf0b7 I noted that the management had prepared a strategic plan which had not yet been approved by NPA to confirm its alignment with NDP-III; \uf0b7 underperformance 275,905,089; under absorption of funds worth UGX.1,229,179,117; Partial Implantation of One (1) output with a total of two (2) activities worth UGX.0.89Bn; Late submission of performance reports; \uf0b7 I noted underfunding from URF for road maintenance worth UGX.27,517,358 that affected implementation of planned activities", null, null], ["07.", "Lyantonde DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion", "estimates to MoPs, Underpayment of pension worth"], [null, "Unqualified", "UGX.27,094,530; Overpayment of Salary worth UGX.29,716,471;"], [null, "", "an unabsorbed balance of UGX.0.26 billion that was subsequently"], [null, null, "swept back to the consolidated fund account and wrong"], [null, null, "computation of gratuity benefit for four (04) pensioner worth net"], [null, null, "overpayment of UGX.4,437,740"], [null, null, ""], [null, null, "\uf0b7 Further, the district made payment of salaries worth"], [null, null, "UGX.3,279,528 to four (4) staffs that who had either retired,"], [null, null, "transferred, absconded or died; an over and over remittance of"], [null, null, "payroll deductions worth UGX.6,685,000 and UGX.8,713,886"], [null, null, "respectively; made unauthorized loan deductions worth"], [null, null, "UGX.736,802,204 from 400 employees that never had letters of"], [null, null, "undertaking"], [null, null, ""], [null, null, "\uf0b7 Additionally, Tax deductions worth UGX.7,073,772 had not been"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "350", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "remitted to URA; un-deducted PAYE from political leaders\u2019"], [null, "gratuity resulting in unpaid tax of A UGX.8,109,728; Twenty-"], [null, "Seven (27) employees recruited did not access the payroll and"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 363, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["", "remitted to URA; un-deducted PAYE from political leaders\u2019"], [null, "gratuity resulting in unpaid tax of A UGX.8,109,728; Twenty-"], [null, "Seven (27) employees recruited did not access the payroll and"], [null, "delays in accessing payroll and pension payroll."], [null, ""], [null, "\uf0b7 The district mischarged funds worth UGX.5,870,000 on account"], [null, "code other than those prescribed salary, pension and gratuity;"], [null, ""], [null, "\uf0b7 The District paid Seventeen (17) employees worth UGX.22,"], [null, "846,471 without signed pay change reports; failed to prepare"], [null, "monthly wage, pension and gratuity performance analysis and"], [null, "salaries payment worth UGX.85, 678,850 was paid to Seven (7)"], [null, "staffs off the IPPS."], [null, ""], [null, "\uf0b7 I noted that the entity had prepared its strategic plan but it was"], [null, "not yet approved by NPA"], [null, ""], [null, "\uf0b7 Under performance worth; under absorption worth; Late"], [null, "submission of Reports;"], [null, ""], [null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, "approved budget such as; Failure to quantify outputs; partial and"], [null, "non-implementation of planned activities delayed submission of"], [null, "performance reports; under performance of revenues worth UGX."], [null, "68,650,450 and under absorption of UGX.773,177,804"], [null, ""], ["08\\. Kassanda DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, an unabsorbed balance of UGX.0.20 billion; unpaid accrued pensions worth UGX.89,374,764;Payment of salaries worth UGX.29,042,083 to Eighteen (18) staffs who had either retired, transferred, absconded or died; an over and under remittance of deductions worth UGX.80,614,103 and UGX.11,056,051 respectively; made unauthorized loan deductions worth UGX.684,121,646 from 271 employees that neither had letters of undertaking nor letters of consent. \uf0b7 Additionally, I observed a deduction of worth UGX.31,937,764 from 26 employees who were not in approval and deduction report and a deductions of UGX.63,539,341 from 51 employees who were not in active deduction report but were in approval report; 15 employees had irregular loan end dates; Delays in accessing payroll and pension payroll; Payment of Sixteen (16) staffs and Six (06) pensioners worth UGX.205,954,862 off the IPPS; and payments worth UGX.47,984,473 off the payroll to 33 employees. \uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III at the time of audit; \uf0b7 I noted a number issues in the budget performance such as", null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 363, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "351", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 363, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Underperformance of funds worth UGX.243,523,703; Under absorption of funds worth UGX.744,143,791; Failure to quantify outputs; partial and non-implementation and late submission of performance reports.", null, null], ["09.", "Mubende DLG", "\uf0b7 I noted that the District delayed to submit wage estimates to"], ["", "", "MoPs; An under absorption worth UGX.1.36 Billion and was"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 364, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["Underperformance of funds worth UGX.243,523,703; Under absorption of funds worth UGX.744,143,791; Failure to quantify outputs; partial and non-implementation and late submission of performance reports.", null, null], ["09.", "Mubende DLG", "\uf0b7 I noted that the District delayed to submit wage estimates to"], ["", "", "MoPs; An under absorption worth UGX.1.36 Billion and was"], [null, "Opinion", "subsequently swept back to the consolidated fund account;"], [null, "Unqualified", "unpaid salaries worth UGX.9,974,064; Over payment of one (1)"], [null, "", "pensioner worth UGX.2,420,407; Unpaid salaries & pension worth"], [null, null, "UGX.163,350,521; Under payments worth UGX.765,835 to"], [null, null, "Twenty (20) staffs using wrong salary scale; Payment of salaries"], [null, null, "worth UGX.17,448,575 to Fourteen (14) staffs who had either"], [null, null, "retired, transferred, absconded or died;"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed an under remittance of salary deduction"], [null, null, "worth UGX.246,546,709; Made unauthorized loan deductions"], [null, null, "worth UGX.123,209,904 from 30 employees that neither had"], [null, null, "letters of undertaking nor evidence of consent; Delays in"], [null, null, "accessing payroll and pension payroll; Residual Arrear payments"], [null, null, "worth UGX.380,760,596 paid to 17 staffs who were not part of"], [null, null, "MOFPED approved schedule; Unpaid pension to Six (6)"], [null, null, "pensioners worth UGX.118,064,322; Failed to prepare monthly"], [null, null, "wage, pension and gratuity performance analysis for submission"], [null, null, "to MoPS; Payment of Five (5) staffs worth UGX.4,831,538 off the"], [null, null, "IPPS;"], [null, null, ""], [null, null, "\uf0b7 I noted that the district had prepared its strategic plan but had"], [null, null, "not had its plan approved by NPA at the time of audit;"], [null, null, ""], [null, null, "\uf0b7 I noted a number issues in the budget performance such as"], [null, null, "Underperformance of funds worth UGX.117,978,419; Under"], [null, null, "absorption of funds worth UGX.1,625,514,838; Failure to quantify"], [null, null, "outputs; partial and non-implementation and late submission of"], [null, null, "performance reports."], ["10. Gomba Opinion Unqualified \uf0b7 I noted that the District delayed to submit wage estimates to MoPS; an unabsorbed balance of UGX.0.8 billion; over payment of UGX.649, 200 to Mujabi James; an under payment of UGX.1, 764,651; Unpaid salaries worth UGX.1, 176,393; noted that the District had an outstanding Accrual worth UGX.17, 271,309 at the end of the year; the District made unauthorized loan deductions worth UGX.7, 592,724 from 4 employees that neither had letters of undertaking nor existed in the reports. \uf0b7 Additionally, I observed delays in accessing payroll and pension payroll; I noted that five (05) ineligible persons accessed the payroll using forged Education Service Commission (ESC) minutes; Twenty Seven (27) staffs were paid worth UGX.31, 972,130 off the IPPS. \uf0b7 I noted that the entity had not had the strategic plan approved at the time of audit \uf0b7 I noted a number of issues in the implementation of budget such", null, null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 364, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "352", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 364, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["as; Underperformance worth UGX.113,179,395; under absorption of funds worth UGX.1,088,912,187 that was subsequently swept back to the consolidated fund account; Late submission of reports.", null, null], ["", "Hoima Branch", "Summary of Key Findings"], ["01 Buliisa DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of salary worth UGX.516,940 to one (1) employee; payment of salaries worth UGX.962,591 to two (2) staffs that was no longer in service; unauthorized loan deductions worth UGX.19,720,463 from 20 employees and net under payment of payroll deductions worth UGX.218,852,589 \uf0b7 Additionally, I observed that there was delayed access to payroll by twelve (12) new employees and three (3) pensioners; failure to utilize wage funds of UGX.1.39Bn; un- deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.8,971,020 and payment of worth UGX.1,646,800 off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to quantify outputs that affected measurement of performance, partial or non- implementation of planned activities, late submission of quarterly reports; under absorption of funds worth UGX.721,028,206 that was swept back to consolidated fund account; under performance of the donor & releases from the government worth UGX.1,359,130,302 \uf0b7 I noted that the district had prepared and submitted the Strategic plan to NPA but was still pending approval. \uf0b7 In regards to Covid-19 funds, I noted that out of the total receipts of UGX.81, 933,334, the district absorbed UGX.81, 933,334, representing absorption level of 100%. Additionally, I noted that the distribution of many of non-cash items delayed.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 365, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["as; Underperformance worth UGX.113,179,395; under absorption of funds worth UGX.1,088,912,187 that was subsequently swept back to the consolidated fund account; Late submission of reports.", null, null], ["", "Hoima Branch", "Summary of Key Findings"], ["01 Buliisa DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of salary worth UGX.516,940 to one (1) employee; payment of salaries worth UGX.962,591 to two (2) staffs that was no longer in service; unauthorized loan deductions worth UGX.19,720,463 from 20 employees and net under payment of payroll deductions worth UGX.218,852,589 \uf0b7 Additionally, I observed that there was delayed access to payroll by twelve (12) new employees and three (3) pensioners; failure to utilize wage funds of UGX.1.39Bn; un- deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.8,971,020 and payment of worth UGX.1,646,800 off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to quantify outputs that affected measurement of performance, partial or non- implementation of planned activities, late submission of quarterly reports; under absorption of funds worth UGX.721,028,206 that was swept back to consolidated fund account; under performance of the donor & releases from the government worth UGX.1,359,130,302 \uf0b7 I noted that the district had prepared and submitted the Strategic plan to NPA but was still pending approval. \uf0b7 In regards to Covid-19 funds, I noted that out of the total receipts of UGX.81, 933,334, the district absorbed UGX.81, 933,334, representing absorption level of 100%. Additionally, I noted that the distribution of many of non-cash items delayed.", null, null], ["02.", "Hoima MC", "\uf0b7 I noted a number of anomalies during review of the Municipal"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion Unqualified", "estimates to MoPs, Over payment of salary worth UGX"], [null, null, "UGX.7,453,884 to (3) staffs; under payment of funds worth"], [null, "", "UGX.29,604,189 and unauthorized loan deductions worth"], [null, null, "UGX.37,990,205 from 35 employees"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to"], [null, null, "payroll by seven (7) new employees and ten (10) pensioners;"], [null, null, "failure to utilize wage funds of UGX.0.28Bn; un-deducted PAYE"], [null, null, "from political leaders\u2019 gratuity resulting in unpaid tax of"], [null, null, "UGX.12,771,000 and payment of two (2) staffs & seven(7)"], [null, null, "pensioners a total of UGX.368,827,383 off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 365, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "353", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 365, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "approved budget such as; Failure to quantify outputs that"], [null, "affected measurement of performance, partial or non-"], [null, "implementation of planned activities; Incomplete road works"], [null, "under absorption of funds worth UGX.29,660,979,614 that was"], [null, "swept back to consolidated fund account; under performance"], [null, "of the donor & releases from the government worth"], [null, "UGX.2,515,468,499"], [null, ""], [null, "\uf0b7 The district mischarged expenditure worth UGX.45, 235,346 on"], [null, "wrong budget lines."], [null, ""], [null, "\uf0b7 I noted that UGX.5,060,453 was paid as residual salary arrears"], [null, "to 5 employees who had not missed salaries in the previous"], [null, "financial year(s)"], [null, ""], [null, "\uf0b7 Payment of funds worth UGX.33,792,884 without authorization"], [null, "of the pay change reports"], [null, ""], [null, "\uf0b7 I noted that the entity\u2019s strategic plan was still in draft form"], [null, "and not approved to confirm that is aligned to the NDP-III at"], [null, "the time of audit."], [null, ""], [null, "\uf0b7 UGX.19,240,000 remained unaccounted for at the close of the"], [null, "financial year"], [null, ""], ["03\\. Hoima DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, over payment of salary worth UGX. 1,380,792 to staffs; under payment of funds worth UGX.; payment of salaries worth UGX.27,668,323 were paid to twenty (20) staffs and eleven (11) pensioners were paid a total of UGX.251,898,925 off the IPPS that was no longer in service unauthorized loan deductions worth UGX.721,600,940 from 432 employees \uf0b7 Additionally, I observed that there was delayed access to payroll by ten (10) new employees and eleven (11) pensioners; failure to utilize wage funds of UGX 16.16Bn; un- deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.7,763,400 \uf0b7 The district mischarged expenditure worth UGX.180, 754,659 on wrong budget lines. \uf0b7 I noted that the verification forms and copies of the verification cards for 126 employees and 43 pensioners were not on the respective personal files \uf0b7 I noted a number of issues in the implementation of the approved budget such as; partial implementation of planned activities; partially implemented ; late submission of quarterly reports; under absorption of funds worth UGX.1.9Bn that was", null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 366, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "354", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 366, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["swept back to consolidated fund account; \uf0b7 Delayed submission of regular reports \uf0b7 I noted that the Hoima district did not have an approved strategic plan that is aligned to NDP-III and therefore lacks a certificate of compliance issued by National Planning Authority. \uf0b7 Regarding Covid-19 funds, Out of the total receipts of UGX.111, 450,000, the District absorbed UGX.111, 450,000 representing an absorption level of 100%.", null, null], ["04.", "Hoima RRH", "\uf0b7 I noted a number of anomalies during review of the hospital"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 367, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["swept back to consolidated fund account; \uf0b7 Delayed submission of regular reports \uf0b7 I noted that the Hoima district did not have an approved strategic plan that is aligned to NDP-III and therefore lacks a certificate of compliance issued by National Planning Authority. \uf0b7 Regarding Covid-19 funds, Out of the total receipts of UGX.111, 450,000, the District absorbed UGX.111, 450,000 representing an absorption level of 100%.", null, null], ["04.", "Hoima RRH", "\uf0b7 I noted a number of anomalies during review of the hospital"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion Unqualified", "estimates by the hospital to MoPs, over payment of pension"], [null, null, "worth UGX.3, 138,332. ; Underpayment of worth 2,282,632; The"], [null, "", "deductions were from nine (9) employees\u2019 salaries worth"], [null, null, "UGX18,438,987"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by twenty (20) new employees and four (4) pensioners;;un paid"], [null, null, "pensioners worth UGX 13372393.un-deducted PAYE from political"], [null, null, "leaders\u2019 gratuity resulting in unpaid tax of UGX.13372393 Failure"], [null, null, "to quantify outputs,"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; failure to quantify outputs, partial"], [null, null, "implementation or non-implementation of planned activities"], [null, null, "under absorption of funds worth UGX.1.78Bn that was swept"], [null, null, "back to consolidated fund account; under performance of the"], [null, null, "donor & releases from other government units worth"], [null, null, "UGX.0.03Bn; delayed submission of quarterly monitoring reports"], [null, null, "to OPM & MoFPED"], [null, null, ""], [null, null, "\uf0b7 The hospital mischarged expenditure worth UGX.38 million on"], [null, null, "wrong budget lines."], [null, null, ""], [null, null, "\uf0b7 I noted that the entity\u2019s strategic plan was still in draft form and"], [null, null, "not approved to confirm that is aligned to the NDP-III at the time"], [null, null, "of audit."], [null, null, ""], [null, null, "\uf0b7 Failure to quantify outputs, partial implementation or non-"], [null, null, "implementation of planned activities"], ["05\\. Kagadi DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Wrong computation of gratuity worth net overpayment of UGX. 1,8273,030; payment of salaries to three(3) staffs that was no longer in service and under remittance worth UGX. 35,519,020; and payment of two (2) staffs worth UGX. 3450720 off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as; unabsorbed balance worth UGX 1.5Bn partial implementation of funds worth UGX 0.155Bn under", null, null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 367, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "355", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 367, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["absorption of funds worth UGX. 12,314,490,181 that was swept back to consolidated fund account; under performance of the donor & releases from other government units 3,329,413,255; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 I noted that the entity\u2019s strategic plan was still in draft form and not approved to confirm that is aligned to the NDP-III at the time of audit. \uf0b7 I noted a delay of 9 days for the month of July in the remittance of PAYE deductions to URA", null, null], ["06.", "Kakumiro DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 368, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["absorption of funds worth UGX. 12,314,490,181 that was swept back to consolidated fund account; under performance of the donor & releases from other government units 3,329,413,255; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 I noted that the entity\u2019s strategic plan was still in draft form and not approved to confirm that is aligned to the NDP-III at the time of audit. \uf0b7 I noted a delay of 9 days for the month of July in the remittance of PAYE deductions to URA", null, null], ["06.", "Kakumiro DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion Unqualified", "estimates to MoPs; Underpayment of salaries worth UGX."], [null, null, "10,643,039 to employees underpayment pension worth UGX.4,"], [null, "", "511,350; under remittance worth UGX.146, 308,447 and"], [null, null, "payment of three (3) staffs worth UGX.8,763,215 off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; unspent balance worth UGX"], [null, null, "2275637090 ; under absorption of funds worth"], [null, null, "UGX.9,191,378,616 that was swept back to consolidated fund"], [null, null, "account; partial or non-implementation of planned activities"], [null, null, "worth 0.37Bn under performance of the donor & releases from"], [null, null, "other government units worth UGX.0.4Bn; delayed submission of"], [null, null, "quarterly monitoring reports to OPM & MoFPED unabsorbed"], [null, null, "funds worth UGX.138,823,634; delayed completion of"], [null, null, "construction works at St Matia Mulumba seed secondary school."], [null, null, ""], [null, null, "\uf0b7 I noted that the entity\u2019s strategic plan was still in draft form and"], [null, null, "not approved to confirm that is aligned to the NDP-III at the time"], [null, null, "of audit."], [null, null, ""], [null, null, "\uf0b7 I noted that the District did not remit PAYE deductions for the"], [null, null, "month of May worth UGX.138, 823,634 to URA."], [null, null, ""], [null, null, "\uf0b7 I noted that the district had ongoing service delivery"], [null, null, ""], ["07 Kibaale DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of pension worth UGX.288, 866,531; Underpayment of pension worth UGX.4,082,68 underpayment of pensioners UGX.387,086,804; payment of salaries worth UGX.20,837,768 to fifteen (15) staffs that was no longer in service \uf0b7 I noted a number of issues in the implementation of the approved budget such as unspent balance worth UGX.1,861,400,617; underperformance of budgets worth UGX.14,350,250,339; delayed submission of quarterly monitoring reports to OPM & MoFPED; delayed completion of construction works at Nyamarwa Seed School secondary school;", null, null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 368, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "356", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 368, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["under deduction of PAYE to URA worth 20,837,768 \uf0b7 I noted that the entity\u2019s strategic plan was still in draft form and not approved to confirm that is aligned to the NDP-III at the time of audit. \uf0b7 I noted a number of issues in the implementation of the approved budget such as unspent balance worthUGX.1;861;400,617;unabsorbed funds worth UG.1.35 billion; delayed completion of construction works at Nyamarwa Seed School secondary school; under deduction of PAYE to URA worth 20,837,768 \uf0b7 I noted that funds amounting to UGX.24, 910,982 related to gratuity expense but were charged on pension arrears code. \uf0b7 I reviewed the effectiveness and reliability of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification interface and noted in- adequate sensitization and training in the use and navigation of the system, System was not reliable and effective and operational challenges were encountered; such as delayed update of changes in employee details by NIRA, NID interface does not show facial images for some employees and network challenges.", null, null], ["08", "Kikuube DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 369, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["under deduction of PAYE to URA worth 20,837,768 \uf0b7 I noted that the entity\u2019s strategic plan was still in draft form and not approved to confirm that is aligned to the NDP-III at the time of audit. \uf0b7 I noted a number of issues in the implementation of the approved budget such as unspent balance worthUGX.1;861;400,617;unabsorbed funds worth UG.1.35 billion; delayed completion of construction works at Nyamarwa Seed School secondary school; under deduction of PAYE to URA worth 20,837,768 \uf0b7 I noted that funds amounting to UGX.24, 910,982 related to gratuity expense but were charged on pension arrears code. \uf0b7 I reviewed the effectiveness and reliability of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification interface and noted in- adequate sensitization and training in the use and navigation of the system, System was not reliable and effective and operational challenges were encountered; such as delayed update of changes in employee details by NIRA, NID interface does not show facial images for some employees and network challenges.", null, null], ["08", "Kikuube DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion Unqualified", "estimates to MoPs, Over payment of salaries worth"], [null, null, "UGX.4,919,860; Salaries worth UGX. 5,747,552 to six (6) staffs"], [null, "", "that was no longer in service and payment of twenty two (22)"], [null, null, "staffs worth UGX.198,611,180 off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; under absorption of funds; under"], [null, null, "performance of the donor & releases from other government"], [null, null, "units worth UGX.9.19Bn; partial implementation of funds worth"], [null, null, "UGX. o.95 delayed submission of quarterly monitoring reports to"], [null, null, "OPM & MoFPED"], [null, null, ""], [null, null, "\uf0b7 I noted that whereas UGX.756,788,804 was deducted from"], [null, null, "employees\u2019 salaries to be remitted to different beneficiaries,"], [null, null, "UGX.758,906,480 was remitted leading to an over and under"], [null, null, "remittance of UGX.2,117,676"], [null, null, ""], [null, null, "\uf0b7 I noted that the entity\u2019s strategic plan was still in draft form and"], [null, null, "not approved to confirm that is aligned to the NDP-III at the time"], [null, null, "of audit."], [null, null, "\uf0b7 Payments to ten (10) employees worth 1457195 without signed a"], [null, null, "pay change report"], [null, null, ""], [null, null, "\uf0b7 I noted that UGX.68, 527,000 remained unaccounted for at the"], [null, null, "close of the financial year."], [null, null, ""], [null, null, "\uf0b7 I noted delayed completion of Nyairongo Seed Secondary School"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 369, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "357", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 369, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, ""], [null, null, "\uf0b7 Under Development Response to Displacement Impacts Project"], [null, null, "(DRDIP), I noted that Procurements worth UGX.2,524,177,097"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 370, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["", null, ""], [null, null, "\uf0b7 Under Development Response to Displacement Impacts Project"], [null, null, "(DRDIP), I noted that Procurements worth UGX.2,524,177,097"], [null, null, "were undertaken using community procurement method which"], [null, null, "were not reported in quarterly reports submitted to the Authority."], [null, null, "Besides, they were not included in the approved integrated"], [null, null, "annual work plan of the District."], [null, null, ""], ["09 Kyankwanzi Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Underpayment of pension worth UGX.2,819,483 and payment of eight (8) staffs worth UGX.8,810,706 off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as; failure to quantify outputs, partial and non-implementation of planned activities; unabsorbed wage fund balance worth UGX.0.84Bn; under deduction of PAYE worth UGX.8, 593, 471; unabsorbed balance worth UGX. 69,083,003; under absorption of funds worth UGX.198,251,670 that was swept back to consolidated fund account; under performance under performance worth UGX 1.11Bn. \uf0b7 The district mischarged expenditure worth UGX.275, 847,736 on wrong budget lines. \uf0b7 The district mischarged expenditure worth UGX.50, 174,102 on wrong budget lines. \uf0b7 I noted outstanding pensioners arrears worth UGX.40,454,541 \uf0b7 I noted that the entity did not prepare monthly wage, pension and gratuity performance analysis and did not submit quarterly returns on payroll to MoPS. \uf0b7 I noted that the entity had prepared and approved the strategic plan but it was not certified by National Planning Authority.", null, null], ["10.", "Masindi DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion Unqualified", "estimates to MoPs, Over and under payment of salaries;"], [null, null, "Overpayment of pension worth UG.37, 427,367 and under"], [null, "", "payment of pension worth UGX.870,105,650; payment of"], [null, null, "salaries to nine (9) staffs but were no longer in service."], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; unabsorbed balance worth"], [null, null, "1,240,110,296; under performance of the donor & releases from"], [null, null, "other government units worth UGX.164Bn that was swept back"], [null, null, "to consolidated fund account; partial and non-implementation of"], [null, null, "planned activities; delayed submission of quarterly monitoring"], [null, null, "reports to OPM & MoFPED and payment of worth 208,659,885"], [null, null, "eleven staff(11) off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted that whereas UGX.3,312,092,285 was deducted from"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 370, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "358", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 370, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "employees\u2019 salaries to be remitted to different beneficiaries, only"], [null, null, "UGX.3,309,501,072 was remitted leading to a variance"], [null, null, "amounting to UGX.19,992,521."]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 371, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["", null, "employees\u2019 salaries to be remitted to different beneficiaries, only"], [null, null, "UGX.3,309,501,072 was remitted leading to a variance"], [null, null, "amounting to UGX.19,992,521."], [null, null, ""], [null, null, "\uf0b7 I noted delays in the remittance of PAYE deductions to URA for 2"], [null, null, "months the months"], [null, null, ""], [null, null, "\uf0b7 I reviewed the effectiveness and reliability of the IPPS/NID"], [null, null, "staff/pensioner/beneficiaries\u2019 verification interface and noted in-"], [null, null, "adequate sensitization and training in the use and navigation of"], [null, null, "the system, system was not reliable and effective and operational"], [null, null, "challenges were encountered; such as delays to capture changes"], [null, null, "on NIRA by IPPS."], [null, null, ""], [null, null, "\uf0b7 I noted that the District prepared a work plan to guide the"], [null, null, "utilization of funds that were received."], [null, null, ""], ["11\\. Masindi MC Opinion Qualified \uf0b7 I noted a number of anomalies during review of the municipal pension & salary payrolls such as; Failure to submit wage estimates to MoPs; over and underpayment of salaries worth UGX.33,863,477 to seventeen (17) staffs that was no longer in service and irregular deduction of loan instalments worth UGX.9, 061,174; under deduction of PAYE amounting to 11,411,400 and 19 staff and 13 pensioners were paid a total of UGX.315,332,447 off IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as; under absorption of funds worth UGX.1, 362,275,792 that was swept back to consolidated fund account; partial or non-implementation of planned activities; under performance of the donor & releases from other government units worth UGX. 282,855,823; delayed submission of quarterly monitoring reports to OPM & MoFPED; \uf0b7 I noted that the entity had prepared and approved the strategic plan but it was not certified by National Planning Authority. \uf0b7 I noted that whereas UGX.1,427,190,853 was deducted from employees\u2019 salaries to be remitted to different beneficiaries, UGX.1,149,993,408 was remitted leading to an under remittance amounting to UGX.280,237,640 and over remittance of UGX.3,040,195 \uf0b7 I noted that funds amounting to UGX.195,443,591 in relation to pension and gratuity were charged on wrong account codes \uf0b7 I noted that 73 employees were paid a total of UGX.UGX.61, 299,481 without signed pay change reports.", null, null], ["12.", "Kiboga DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion", "estimates to MoPs, over payment of salaries worth UGX3,"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 371, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "359", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 371, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Unqualified", "632,888; Underpayment of salaries worth UGX.6,345,609;"], [null, "", "overpayment of pension UGX.1, 338,228 and under payment of"], [null, null, "pension of UGX.3, 404,504; salaries worth UGX. 3,051,636 to"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 372, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["", "Unqualified", "632,888; Underpayment of salaries worth UGX.6,345,609;"], [null, "", "overpayment of pension UGX.1, 338,228 and under payment of"], [null, null, "pension of UGX.3, 404,504; salaries worth UGX. 3,051,636 to"], [null, null, "two (2) staffs that was no longer in service"], [null, null, ""], [null, null, "\uf0b7 I further noted under deduction of PAYE of UGX.5,724,180 to"], [null, null, "URA and two pensioners were paid a total of UGX.69,008,452 off"], [null, null, "the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; unabsorbed wage fund of"], [null, null, "UGX.0.41Bn; under performance of the donor & releases from"], [null, null, "other government units worth UGX.1,037,635,628; failure to"], [null, null, "quantify outputs, partial and non-implementation of planned"], [null, null, "activities; under absorption of government grants and Non"], [null, null, "submission of quarterly monitoring reports to OPM & MoFPED"], [null, null, ""], [null, null, "\uf0b7 I noted that the entity had prepared and approved the strategic"], [null, null, "plan but it was not certified by National Planning Authority."], [null, null, ""], [null, null, "\uf0b7 I noted that funds amounting to UGX.40, 000,000 in relation to"], [null, null, "COVID funds returned by the area Members of Parliament had"], [null, null, "properly been accounted for."], [null, null, ""], [null, null, "\uf0b7 I noted that different departments at Kiboga district Hospital"], [null, null, "lacked the required personal protective gear to aid staff execute"], [null, null, "their duties during the pandemic"], ["13\\. Kiryandongo DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of pension salaries worth UGX.1,935,272; overpayment of pension UGX.1,423,052 and under payments of pension UGX.3,591,459; payment of salaries worth UGX. 7,153,511 three (3) staffs that was no longer in service and irregular deduction of loan worth UGX.45, 559,753. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; un absorbed balance wage funds worth UGX 0.28Bn; un quantified outputs; under absorption of funds worth UGX.2,939,664,455 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.4,624,951,481; staff payment worth 4,070,605 off the IPPS ;partial and non-implementation of planned activities delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 I noted that the entity had prepared and approved the strategic plan but it was not certified by National Planning Authority. \uf0b7 Deduction Management System, operated by PCA-Payroll Consults Africa. \uf0b7 I noted that 23 employees were paid a total of UGX.46,112,214 without signed pay change reports", null, null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 372, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "360", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 372, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 I noted lack of evidence of formal appointment for the contract committee members of the district", null, null], ["", "Gulu Branch", "Summary of Key Findings"], ["01 Agago DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, over payment of salaries worth UGX. 25,241,289; Underpayment of salaries worth UGX. 164,307,857; Underpayment of pension worth UGX 93,335,963; payment of salaries worth UGX. 28,901,916 to seventeen(17) staffs that was no longer in service \uf0b7 Additionally, I observed that there was delayed access to payroll by five (05) new employees and sixteen (16) pensioners; failure to utilize wage funds of UGX.0.3Bn; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 13,352,540 and payment of twenty two (22) staffs worth of UGX 642,221,799 off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as; shoddy works in construction of classrooms; incomplete works; under absorption of funds worth UGX. 484,346,069 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.1.994Bn. \uf0b7 I noted that UGX.13.7 million was paid as residual salary arrears to eleven (11) employees who had not missed salaries in the previous financial year(s). \uf0b7 I noted that the verification forms and copies of the verification cards for 04 employees and 16 pensioners/beneficiaries were not on the respective personal files \uf0b7 The district had outstanding unrecovered receivables of UGX. 1,376,134,925 at year end. \uf0b7 I noted that the entity had not prepared a strategic plan at the time of audit. \uf0b7 I noted that Agago District received off-budget financing to a tune of UGX. 90.5 million. \uf0b7 I noted that funds to the tune of UGX .237,168,404 were irregularly diverted from the activities", null, null], ["02", "Alebtong DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion Unqualified", "estimates to MoPs, Over payment of salaries worth"], [null, null, "UGX.20,617,118; Underpayment of salaries worth"], [null, "", "UGX.21,081,264, payment of salaries worth UGX. 26,612,830 to"], [null, null, "twenty(20) staffs that was no longer in service"], [null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 373, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "Opinion", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "361", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 373, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, "by thirty three (33) new employees and twenty three(23)"], [null, "pensioners; failure to utilize wage funds of UGX.0.8Bn; un-"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 374, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": [["", "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, "by thirty three (33) new employees and twenty three(23)"], [null, "pensioners; failure to utilize wage funds of UGX.0.8Bn; un-"], [null, "deducted PAYE from political leaders\u2019 gratuity resulting in unpaid"], [null, "tax of UGX. 9,060,528"], [null, ""], [null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, "approved budget such as;;"], [null, "Partial implementation, late submission of quarterly reports;"], [null, "Under absorption of UGX.1,493,165,616 that was swept back to"], [null, "consolidated fund account; under performance of the donor &"], [null, "releases from other government units worth UGX.1.994Bn"], [null, ""], [null, "\uf0b7 The district mischarged UGX. 198, 594,102 charged on account"], [null, "codes other than those prescribed for either salary, pension or"], [null, "gratuity."], [null, ""], [null, "\uf0b7 I noted that the district paid unverified residual arrears worth"], [null, "UGX. 119,498,458 to 12 pensioners"], [null, "\uf0b7 I noted that the District had outstanding receivables amounting"], [null, "to UGX.2,175,996,458 arising from Contractor\u2019s Prepayment YLP"], [null, "& UWEP"], [null, ""], [null, "\uf0b7 I noted that the district had outstanding payables of"], [null, "UGX.1,732,017,300 (Deposits received UGX.1,689,530,652,"], [null, "Sundry creditors of UGX.25,650,000 and Pension liabilities"], [null, "UGX.16,836,648) amounted to UGX. 3,464,034,600."], [null, ""], [null, "\uf0b7 I noted that the entity had prepared a strategic plan but the"], [null, "National Planning Authority had not yet approved it at the time of"], [null, "audit."], [null, ""], [null, "\uf0b7 I noted that UGX.580, 701,955 was charged on items which did"], [null, "not reflect the nature of the expenditure."], [null, ""], [null, "\uf0b7 I noted during the review of expenditure that the district received"], [null, "UGX.183,961,496 to be transferred to schools for printing"], [null, "materials. These funds were never transferred to the schools."], [null, ""], [null, "\uf0b7 Over/ under remittance of pays amounted to UGX. 6,239,435 and"], [null, "UGX. 180,339,880 respectively"], ["03 Amuru DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of salaries worth UGX 9,787,296, Underpayment of salaries and pensioners worth UGX 122,296,566 and UGX 157,253,083 respectively ; payment of salaries worth UGX. 129,399,583 to twenty two (22) staffs that was no longer in service. Under remittance of employees\u2019 salaries deductions worth UGX. 11,492,067. \uf0b7 Additionally, I observed that there was delayed access to payroll by sixty six (66) new employees and thirteen (13) pensioners;", null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 374, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "estimates to MoPs, failure to utilize wage funds of UGX.0.23Bn;"], "type": "table"}}, {"content": "362", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 374, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["failure to utilize wage funds of UGX.1,094,631,066; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 2,140,892 and payment of two (02) pensioners worth UGX. 45,794,020 off the IPPS. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; partial and non-implementation of outputs and activities; non-submission of quarterly wage returns to MoPS; incomplete works such as; Amuru Seed School, Otwee HC III, Giragira-Guruguru and Gotgweno-Maroawobi road and culvert installation under Periodic maintenance of Lakang- Kidimon-Atoro road; under absorption of funds worth UGX.1,854,436,151 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX. 13,266,132,540; \uf0b7 The district mischarged expenditure worth UGX. 122,058,859 on wrong budget lines. \uf0b7 I noted that UGX. 75,499,557 was paid as residual arrears to 8 pensioners who had not been verified (and thus not part of schedule) by MoFPED \uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III at the time of audit \uf0b7 The district has payables worth UGX. 1,560,778,573 and receivables worth UGX. 1682,711,064", null, null], ["04", "APAC DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 375, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_4"], "type": "table"}}, {"content": [["failure to utilize wage funds of UGX.1,094,631,066; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 2,140,892 and payment of two (02) pensioners worth UGX. 45,794,020 off the IPPS. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; partial and non-implementation of outputs and activities; non-submission of quarterly wage returns to MoPS; incomplete works such as; Amuru Seed School, Otwee HC III, Giragira-Guruguru and Gotgweno-Maroawobi road and culvert installation under Periodic maintenance of Lakang- Kidimon-Atoro road; under absorption of funds worth UGX.1,854,436,151 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX. 13,266,132,540; \uf0b7 The district mischarged expenditure worth UGX. 122,058,859 on wrong budget lines. \uf0b7 I noted that UGX. 75,499,557 was paid as residual arrears to 8 pensioners who had not been verified (and thus not part of schedule) by MoFPED \uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III at the time of audit \uf0b7 The district has payables worth UGX. 1,560,778,573 and receivables worth UGX. 1682,711,064", null, null], ["04", "APAC DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Qualified Opinion", "estimates to MoPs, Over payment of salaries worth UGX"], [null, null, "170,469,321 and over payment of pension worth UGX."], [null, null, "764,207,203; Underpayment of salaries worth UGX. 43,539,065;"], [null, null, "Wrong computation of gratuity worth net overpayment of UGX."], [null, null, "7650,338, 704; payment of salaries worth UGX. 2,257,209 to"], [null, null, "two (2) staffs who were no longer in service; unpaid salaries"], [null, null, "worth UGX. 29,321,020"], [null, null, ""], [null, null, "\uf0b7 I noted over and/or under remittance of salary deductions worth"], [null, null, "UGX.906, 079,942 and UGX.10, 641,906 respectively."], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by eleven (11) new employees and one (1) pensioners; failure to"], [null, null, "utilize wage funds of UGX. 364,298,971; un-deducted PAYE from"], [null, null, "political leaders\u2019 gratuity resulting in unpaid tax of UGX."], [null, null, "7,747,080. and payment of staff off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; partial implantation of out puts;"], [null, null, "incomplete works ; under absorption of funds worth UGX. 1.7 Bn"], [null, null, "that was swept back to consolidated fund account; under"], [null, null, "performance of the donor & releases from other government"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 375, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_4"], "type": "table"}}, {"content": "363", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 375, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "units worth UGX.622,073,000; non submission of quarterly"], [null, null, "monitoring reports to OPM & MoFPED"], [null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 376, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["", null, "units worth UGX.622,073,000; non submission of quarterly"], [null, null, "monitoring reports to OPM & MoFPED"], [null, null, ""], [null, null, "\uf0b7 The district mischarged expenditure worth UGX.275, 847,736 on"], [null, null, "wrong budget lines."], [null, null, ""], [null, null, "\uf0b7 I noted that Apac DLG had revenue arrears worth UGX."], [null, null, "715,864,939 by year end"], [null, null, ""], [null, null, "\uf0b7 Outstanding unpaid pension arrears worth UGX. 702,052,938 by"], [null, null, "year end"], [null, null, ""], [null, null, "\uf0b7 I noted that no funds were paid as residual arrears to pensioners"], [null, null, "and staff that had not been verified and were not part of"], [null, null, "schedule provided by MoFPED for payment."], [null, null, ""], [null, null, "\uf0b7 The district did not have an approved strategic plan that is"], [null, null, "aligned to the NDP-III at the time of audit."], ["05 Gulu District Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs; Underpayment of pension worth UGX 299,950,406; Wrong computation of gratuity worth net overpayment of UGX. 1,249,233 and under remittance of salary deductions worth UGX. 8,451,617. \uf0b7 Additionally, I observed that there was delayed access to payroll by two (02) new employees and five (05) pensioners; failure to utilize wage funds of UGX 4.97 billion; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 11,003,344.and payment of sixteen (16) staffs and five (05) pensioners worth UGX 114,877,542 off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as;; incomplete works; partial implantation of outputs; under absorption of funds worth UGX 4,900,216,339 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.4,034,373,129; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 The district did not have an approved strategic plan that is aligned to the NDP-III at the time of audit \uf0b7 I noted that the district has outstanding receivables worth UGX. 2,063,196,780 by the year end", null, null], ["06", "Gulu RRH", "\uf0b7 I noted a number of anomalies during review of the"], ["", "", "Hospitalpension & salary payrolls such as; Failure to submit wage"], [null, "Opinion Unqualified", "estimates to MoPs; Underpayment of salaries worth UGX. UGX"], [null, null, "8,236,293. Under remittance of salaries worth UGX.197, 476,295."], [null, "", ""]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 376, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "364", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 376, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, "by thirty one (31) new employees and seven (7) pensioners;"], [null, "failure to utilize wage funds of UGX. 1.87 billion.; un-deducted"]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 377, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "units worth UGX.622,073,000; non submission of quarterly"], "type": "table"}}, {"content": [["", "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, "by thirty one (31) new employees and seven (7) pensioners;"], [null, "failure to utilize wage funds of UGX. 1.87 billion.; un-deducted"], [null, "PAYE from political leaders\u2019 gratuity resulting in unpaid tax of"], [null, "UGX.10,746,540 and payment of nine (9) staffs and ten (10)"], [null, "pensioners worth UGX. 461,890,255 off the IPPS"], [null, ""], [null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, "approved budget such as; shoddy works in construction of"], [null, "classrooms; incomplete works, I noted there was noted delayed"], [null, "completion of the construction of 54 staff houses; partial"], [null, "implementation of actives; under absorption of funds worth UGX."], [null, "1,939,617,659 that was swept back to consolidated fund"], [null, "account"], [null, ""], [null, "\uf0b7 The district mischarged expenditure worth UGX. 34,589,597 on"], [null, "wrong budget lines."], [null, ""], [null, "\uf0b7 I noted that 24 employees were paid worth UGX. 118,822,759"], [null, "without signed any way."], [null, ""], [null, "\uf0b7 The district did not have an approved strategic plan that is"], [null, "aligned to the NDP-III at the time of audit"], [null, ""], [null, "\uf0b7 I reviewed the approved Local revenue estimates for the financial"], [null, "year 2020/2021 and noted that the Hospital did not budget for"], [null, "NTR during the year but collected UGX. 206,100,000."], [null, ""], [null, "\uf0b7 I noted that the hospital had an off budget financing worth UGX."], [null, "1,092,948,429 during the financial year."], [null, ""], ["07 Kole DLG Opinion Qualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs; Over payment of pension worth UGX.288, 866,531; Underpayment of pension worth UGX.271, 215,401; Wrong computation of gratuity worth net overpayment of UGX. 54,578,592; payment of salaries two (2) staffs who were no longer in service and irregular deduction of loan instalments worth UGX.9, 061,174. \uf0b7 Additionally, I observed that there was delayed access to payroll by twenty three (23) new employees and fourteen (14) pensioners; failure to utilize wage funds of UGX. 0.4 Billion; un- deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 6,473,220 and payment of twenty two (22) staffs worth UGX.35,678,772 off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as; Failure to quantify out puts; partial and non-implementation of planned activities, inaccurate reporting, and delayed submission of quarterly reports; under absorption of funds worth UGX. 1,095,317,475 that was swept", null]], "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}], "page": 377, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "units worth UGX.622,073,000; non submission of quarterly"], "type": "table"}}, {"content": "365 \nback to consolidated fund account; under performance of the donor & releases from other government units worth", "metadata": {"headings": [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}, [{"headings_0": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 331, "level": 3}}]], "page": 377, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "8,664,323,677", "metadata": {"headings": [{"headings_0": {"content": "8,664,323,677", "page": 378, "level": 3}}, {"headings_1": {"content": "implementation of Construction of Kagumba & Nabiwugulu Seed Schools, upgrading of Bubago HCII to HC III, Construction works", "page": 331, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 The district mischarged expenditure worth UGX.639, 863,720", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The district mischarged expenditure worth UGX.639, 863,720", "page": 378, "level": 3}}, {"headings_1": {"content": "8,664,323,677", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "on wrong budget lines.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The district mischarged expenditure worth UGX.639, 863,720", "page": 378, "level": 3}}, {"headings_1": {"content": "8,664,323,677", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that UGX.349,542,400 in respect of staff advances and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.349,542,400 in respect of staff advances and", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district mischarged expenditure worth UGX.639, 863,720", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "fuel deposits was not accounted for", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.349,542,400 in respect of staff advances and", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district mischarged expenditure worth UGX.639, 863,720", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted wrong recognition of deposits received figure of UGX.269, 970,000 in relation to Youth Livelihood Programme", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted wrong recognition of deposits received figure of UGX.269, 970,000 in relation to Youth Livelihood Programme", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.349,542,400 in respect of staff advances and", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "(YLP) and Uganda Women Entrepreneur Project (UWEP).", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted wrong recognition of deposits received figure of UGX.269, 970,000 in relation to Youth Livelihood Programme", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.349,542,400 in respect of staff advances and", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that UGX.43, 200,000 was paid to one (1) purported pensioner who was neither on the IPPS payroll register nor", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.43, 200,000 was paid to one (1) purported pensioner who was neither on the IPPS payroll register nor", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted wrong recognition of deposits received figure of UGX.269, 970,000 in relation to Youth Livelihood Programme", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "possessed the necessary documentation to support their existence.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.43, 200,000 was paid to one (1) purported pensioner who was neither on the IPPS payroll register nor", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted wrong recognition of deposits received figure of UGX.269, 970,000 in relation to Youth Livelihood Programme", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the district did not submit loan deductions worth UGX. 3,800,833 to UCLA/UBA.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district did not submit loan deductions worth UGX. 3,800,833 to UCLA/UBA.", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.43, 200,000 was paid to one (1) purported pensioner who was neither on the IPPS payroll register nor", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that the District failed to remit tax worth UGX.407,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District failed to remit tax worth UGX.407,", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district did not submit loan deductions worth UGX. 3,800,833 to UCLA/UBA.", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "791,480 to URA.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District failed to remit tax worth UGX.407,", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district did not submit loan deductions worth UGX. 3,800,833 to UCLA/UBA.", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that UGX.34,062,213 was paid as residual arrears to one", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.34,062,213 was paid as residual arrears to one", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District failed to remit tax worth UGX.407,", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "(1) staff and two (2) pensioners who had not been verified (and thus not part of schedule) by MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.34,062,213 was paid as residual arrears to one", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District failed to remit tax worth UGX.407,", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted over remittance of payroll deductions worth", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.34,062,213 was paid as residual arrears to one", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District failed to remit tax worth UGX.407,", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.34,062,213 was paid as residual arrears to one", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District failed to remit tax worth UGX.407,", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "UGX.450,413,838", "metadata": {"headings": [{"headings_0": {"content": "UGX.450,413,838", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.34,062,213 was paid as residual arrears to one", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that UGX. 34,062,213 were charged on account codes", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX. 34,062,213 were charged on account codes", "page": 378, "level": 3}}, {"headings_1": {"content": "UGX.450,413,838", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "other than those prescribed for salary, pension or gratuity.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX. 34,062,213 were charged on account codes", "page": 378, "level": 3}}, {"headings_1": {"content": "UGX.450,413,838", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District had a receivables figure of UGX.1, 072,183,415 as presented in the Statement of Financial Position", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District had a receivables figure of UGX.1, 072,183,415 as presented in the Statement of Financial Position", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that UGX. 34,062,213 were charged on account codes", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "and disclosed in note 19 to the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District had a receivables figure of UGX.1, 072,183,415 as presented in the Statement of Financial Position", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that UGX. 34,062,213 were charged on account codes", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I further noted that the District had a payables worth UGX.1,244,267,887", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I further noted that the District had a payables worth UGX.1,244,267,887", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District had a receivables figure of UGX.1, 072,183,415 as presented in the Statement of Financial Position", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted a number of misstatements in the financial statements of the districts such as; un-reconciling balances for PPE, treatment", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted a number of misstatements in the financial statements of the districts such as; un-reconciling balances for PPE, treatment", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I further noted that the District had a payables worth UGX.1,244,267,887", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "of revenue surpluses, omission of domestic arrears paid during", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted a number of misstatements in the financial statements of the districts such as; un-reconciling balances for PPE, treatment", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I further noted that the District had a payables worth UGX.1,244,267,887", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "the year of UGX.74,024,139,", "metadata": {"headings": [{"headings_0": {"content": "the year of UGX.74,024,139,", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of misstatements in the financial statements of the districts such as; un-reconciling balances for PPE, treatment", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}, {"headings_1": {"content": "the year of UGX.74,024,139,", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "366", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["never declared to the PS/ST. \uf0b7 Under UGIFT, I noted delayed completion of construction of Okwerodot Seed Secondary School, Okole HCII and Ayer HCIII upgrade.", null, null], ["08", "Lira Municipal", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 379, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["never declared to the PS/ST. \uf0b7 Under UGIFT, I noted delayed completion of construction of Okwerodot Seed Secondary School, Okole HCII and Ayer HCIII upgrade.", null, null], ["08", "Lira Municipal", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion", "estimates to MoPs, over payment of pension worth"], [null, "Unqualified", "UGX.438,769,830 , underpayment of salaries worth"], [null, "", "UGX.14,238,411; Underpayment of pension worth UGX."], [null, null, "390,304,000;"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by five (5) pensioners; four (04) pensionaries do not have"], [null, null, "access to payroll; failure to utilize wage funds of UGX.0.6 billion;"], [null, null, "un-deducted PAYE from political leaders\u2019 gratuity resulting in"], [null, null, "unpaid tax of UGX.3, 734,640 and payment of nine (09)"], [null, null, "pensionaries worth UGX. 217,577,695 off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; incomplete works; non implantation of"], [null, null, "municipal activities; under absorption of funds worth UGX."], [null, null, "UGX.12, 094,641,795 that were swept back to consolidated fund"], [null, null, "account; under performance of the donor & releases from other"], [null, null, "government units worth UGX. 236,796,670; late submission of"], [null, null, "quarterly reports"], [null, null, ""], [null, null, "\uf0b7 The municipal mischarged expenditure worth UGX. 63,933,741"], [null, null, "on wrong budget lines."], [null, null, ""], [null, null, "\uf0b7 Under remitted payroll deductions worth UGX.4,119,401"], [null, null, ""], [null, null, "\uf0b7 I noted that the municipal paid unverified residual arrears worth"], [null, null, "UGX. 320,216,040 to 39 pensioners"], [null, null, ""], [null, null, "\uf0b7 I noted that 08 employees were paid a total of UGX.20, 975,837"], [null, null, "without signed pay change reports."], [null, null, ""], [null, null, "\uf0b7 I noted that the Municipal Council has an outstanding payables"], [null, null, "balance of UGX.383, 550,743 by year end as recognized in the"], [null, null, "statement of financial position on page 8 of the financial"], [null, null, "statements."], [null, null, ""], [null, null, "\uf0b7 I noted that municipal council has outstanding payables worth"], [null, null, "UGX. 383,550,743 and outstanding debtors worth UGX."], [null, null, "634,438,200"], [null, null, ""], [null, null, "\uf0b7 I noted that the entity had not had their prepared strategic plan"], [null, null, "approved as aligned to the NDP-III at the time of audit."], [null, null, ""], ["09 Lira RRH \uf0b7 I noted a number of anomalies during review of Lira RR Hospital pension & salary payrolls such as; Failure to submit wage", null, null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 379, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "367", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 379, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Opinion Unqualified estimates to MoPs, over payment of salaries worth UGX. UGX.10, 939,040; Underpayment of salaries worth UGX. UGX 19,371,873. Over payment of pension worth UGX 222,915,780. \uf0b7 Additionally, I observed that there was delayed access to payroll by three (3) pensioners; failure to utilize wage funds of UGX.1.50 billion; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.10,746,540 and payment of one (01) pensioner worth UGX 48,955,200 off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as; incomplete works partial and implementation of activities; under absorption of funds worth UGX.1,866,855,791 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.13,220,968,441; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 The district mischarged expenditure worth UGX. 53,750,617 on wrong budget lines. \uf0b7 Under remittance of salary deductions worth UGX. 115,855,754 \uf0b7 I noted that UGX. 18,767,338 was paid as residual arrears to 13 staff who had not been verified by MoFPED \uf0b7 I observed that a sum of UGX.339,276,432 had been paid to a contractor as advance payments", null, null], ["10", "Gulu MC", ""], ["", "", "\uf0b7 I noted a number of anomalies during review of the municipal"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 380, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["never declared to the PS/ST. \uf0b7 Under UGIFT, I noted delayed completion of construction of Okwerodot Seed Secondary School, Okole HCII and Ayer HCIII upgrade.", "None", "None"], "type": "table"}}, {"content": [["Opinion Unqualified estimates to MoPs, over payment of salaries worth UGX. UGX.10, 939,040; Underpayment of salaries worth UGX. UGX 19,371,873. Over payment of pension worth UGX 222,915,780. \uf0b7 Additionally, I observed that there was delayed access to payroll by three (3) pensioners; failure to utilize wage funds of UGX.1.50 billion; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.10,746,540 and payment of one (01) pensioner worth UGX 48,955,200 off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as; incomplete works partial and implementation of activities; under absorption of funds worth UGX.1,866,855,791 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.13,220,968,441; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 The district mischarged expenditure worth UGX. 53,750,617 on wrong budget lines. \uf0b7 Under remittance of salary deductions worth UGX. 115,855,754 \uf0b7 I noted that UGX. 18,767,338 was paid as residual arrears to 13 staff who had not been verified by MoFPED \uf0b7 I observed that a sum of UGX.339,276,432 had been paid to a contractor as advance payments", null, null], ["10", "Gulu MC", ""], ["", "", "\uf0b7 I noted a number of anomalies during review of the municipal"], [null, "Opinion", "council pension & salary payrolls such as; Failure to submit wage"], [null, "Unqualified", "estimates to MoPs, Underpayment of salaries worth"], [null, "", "UGX.26,212,810; payment of salaries worth UGX.64,323,258 to"], [null, null, "twenty nine (29) staffs that was no longer in service"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by one (01) new employee and twenty four (24) pensioners;"], [null, null, "failure to utilize wage funds of UGX. 0.33 billion; un-deducted"], [null, null, "PAYE from political leaders\u2019 gratuity resulting in unpaid tax of"], [null, null, "UGX. 4,415,984 and payment of seven (07) staffs and 08"], [null, null, "pensioners worth UGX. 73,991,598 off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; incomplete work; partial and non-"], [null, null, "implementation of activities; under absorption of funds worth"], [null, null, "UGX. 37,873,163,059 that was swept back to consolidated fund"], [null, null, "account; under performance of the donor & releases from other"], [null, null, "government units worth UGX.5,244,627,728; delayed"], [null, null, "submission of quarterly monitoring reports to OPM & MoFPED"], [null, null, ""], [null, null, "\uf0b7 The district mischarged expenditure worth UGX.313, 804,373 on"], [null, null, "wrong budget lines."]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 380, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["never declared to the PS/ST. \uf0b7 Under UGIFT, I noted delayed completion of construction of Okwerodot Seed Secondary School, Okole HCII and Ayer HCIII upgrade.", "None", "None"], "type": "table"}}, {"content": "368", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 380, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", ""], [null, "\uf0b7 A review of the pension payroll data and IFMS payments,"], [null, "revealed variances between amounts on the payroll and"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 381, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["never declared to the PS/ST. \uf0b7 Under UGIFT, I noted delayed completion of construction of Okwerodot Seed Secondary School, Okole HCII and Ayer HCIII upgrade.", "None"], "type": "table"}}, {"content": [["", ""], [null, "\uf0b7 A review of the pension payroll data and IFMS payments,"], [null, "revealed variances between amounts on the payroll and"], [null, "payments to individual pensioners, leading to an over and under"], [null, "payment of UGX.108,837,902 and UGX.1,323,647,325"], [null, "respectively."], [null, ""], [null, "\uf0b7 I noted that the entity had not had their prepared strategic plan"], [null, "approved as aligned to the NDP-III at the time of audit."], [null, ""], [null, "\uf0b7 I noted that 58 employees were paid a total of UGX."], [null, "UGX.48,537,458 without Unauthorized pay changed reports"], [null, ""], [null, "\uf0b7 I also noted that UGX.163, 186,521 accrued within the year and"], [null, "had not yet been paid to pensioners by the end of the year."], [null, ""], [null, "\uf0b7 Over and under payments of UGX 2,050,016 and UGX.625, 974"], [null, "respectively of 59 staff arising from the use a wrong salary scale."], [null, ""], [null, "\uf0b7 Overpayment of pension of arrears worth UGX.48,674,235 to"], [null, "nine (09) pensioners"], [null, ""], [null, "\uf0b7 I noted that Municipal Council paid out a total of UGX.6.3 million"], [null, "to 07 non-existent staff."], [null, ""], [null, "\uf0b7 I noted that UGX.75, 010,130 was paid to 08 purported"], [null, "pensioners that were neither on the IPPS payroll register nor"], [null, "possessed the necessary documentation to support their"], [null, "existence."], [null, ""], [null, "\uf0b7 I noted that the Municipal Council made PAYE deductions of"], [null, "UGX. 1,439,481,558, but did not remit UGX.2, 162,681 to URA."], [null, ""], [null, "\uf0b7 I noted that UGX.82, 533,859 was paid as residual arrears to 14"], [null, "pensioners who had not been verified."], [null, ""], [null, "\uf0b7 I noted that the council has receivables worth U GX.3,"], [null, "153,612,053 at end of the financial year."], [null, ""], [null, "\uf0b7 I noted that expenditure amounting to UGX.113,162,472"], [null, "remained unaccounted for."], [null, ""], ["11 Lira DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs,; payment of salaries worth UGX.14,683,834 to eight (8) staffs that was no longer in service . \uf0b7 Additionally, I observed that there was delayed access to payroll by fourteen (14) new employees and eight (8) pensioners; failure to utilize wage funds of UGX.0.5 billion; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.10,794,810; Over and under payment salaries worth of", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 381, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["never declared to the PS/ST. \uf0b7 Under UGIFT, I noted delayed completion of construction of Okwerodot Seed Secondary School, Okole HCII and Ayer HCIII upgrade.", "None"], "type": "table"}}, {"content": "369", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 381, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["UGX.115,309,480 and UGX.131,175,021 respectively; under payments of salaries worth UGX.530,320 of 18 staff arising from the use a wrong salary scale \uf0b7 Over and under payment of pension worth of UGX.30, 707,444 and UGX.598, 762,255 respectively. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; shoddy works in construction of classrooms; incomplete works; the District failed to achieve the intended services from the implemented 02 outputs; under absorption of funds worth UGX. 1,005,249,173 that were swept back to consolidated fund account; over performance and under performance of the donor & releases from other government units worth UGX. 8,559,440,754 delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 The district mischarged expenditure worth UGX.275, 847,736 on wrong budget lines. \uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit. \uf0b7 I noted that the district had an off budget financing worth UGX.220, 983,855 during the financial year. \uf0b7 I noted that 21 employees were paid a total of UGX. 9,941,845 without signed pay change reports. \uf0b7 I noted that the District had outstanding receivables worth UGX. 898,553,933 and outstanding payables worth UGX.920,018,518", null, null], ["12", "Oyam DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_4"], "type": "table"}}, {"content": [["UGX.115,309,480 and UGX.131,175,021 respectively; under payments of salaries worth UGX.530,320 of 18 staff arising from the use a wrong salary scale \uf0b7 Over and under payment of pension worth of UGX.30, 707,444 and UGX.598, 762,255 respectively. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; shoddy works in construction of classrooms; incomplete works; the District failed to achieve the intended services from the implemented 02 outputs; under absorption of funds worth UGX. 1,005,249,173 that were swept back to consolidated fund account; over performance and under performance of the donor & releases from other government units worth UGX. 8,559,440,754 delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 The district mischarged expenditure worth UGX.275, 847,736 on wrong budget lines. \uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit. \uf0b7 I noted that the district had an off budget financing worth UGX.220, 983,855 during the financial year. \uf0b7 I noted that 21 employees were paid a total of UGX. 9,941,845 without signed pay change reports. \uf0b7 I noted that the District had outstanding receivables worth UGX. 898,553,933 and outstanding payables worth UGX.920,018,518", null, null], ["12", "Oyam DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Qualified Opinion", "estimates to MoPs, over payment of salaries worth UGX."], [null, null, "81,486,802; Underpayment of salaries worth UGX. 54,366,065;"], [null, null, "payment of salaries worth UGX.74, 935,902 to thirty three (33)"], [null, null, "staffs that was no longer in service .unpaid salary worth UGX.91,"], [null, null, "771,432."], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by thirteen (13) new employees and sixteen (16) pensioners;"], [null, null, "failure to utilize wage funds of UGX. UGX.0.58 billion; un-"], [null, null, "deducted PAYE from political leaders\u2019 gratuity resulting in unpaid"], [null, null, "tax of UGX.12, 437,406."], [null, null, ""], [null, null, "\uf0b7 I noted that the entity had not had their prepared strategic plan"], [null, null, "approved as aligned to the NDP-III at the time of audit."], [null, null, ""], [null, null, "\uf0b7 The District did not recognize as a receivable an advance"], [null, null, "payment of UGX.414,149,184 made on 28 th June 2021 for the"], [null, null, "supply and installation of medical equipment to 64 Health Center"], [null, null, "IIIs under Uganda Intergovernmental Fiscal Transfer Program"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_4"], "type": "table"}}, {"content": "370", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "", "(UgIFT) (LOT 3)."], [null, null, ""], [null, null, "\uf0b7 The district mischarged expenditure worth UGX. 609,529,053 on"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 383, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["UGX.115,309,480 and UGX.131,175,021 respectively; under payments of salaries worth UGX.530,320 of 18 staff arising from the use a wrong salary scale \uf0b7 Over and under payment of pension worth of UGX.30, 707,444 and UGX.598, 762,255 respectively. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; shoddy works in construction of classrooms; incomplete works; the District failed to achieve the intended services from the implemented 02 outputs; under absorption of funds worth UGX. 1,005,249,173 that were swept back to consolidated fund account; over performance and under performance of the donor & releases from other government units worth UGX. 8,559,440,754 delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 The district mischarged expenditure worth UGX.275, 847,736 on wrong budget lines. \uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit. \uf0b7 I noted that the district had an off budget financing worth UGX.220, 983,855 during the financial year. \uf0b7 I noted that 21 employees were paid a total of UGX. 9,941,845 without signed pay change reports. \uf0b7 I noted that the District had outstanding receivables worth UGX. 898,553,933 and outstanding payables worth UGX.920,018,518", "None", "None"], "type": "table"}}, {"content": [["", "", "(UgIFT) (LOT 3)."], [null, null, ""], [null, null, "\uf0b7 The district mischarged expenditure worth UGX. 609,529,053 on"], [null, null, "wrong budget lines."], [null, null, ""], [null, null, "\uf0b7 Over payments of UGX.1, 104,810 respectively of 27 staff arising"], [null, null, "from the use of wrong salary scales."], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; incomplete works; partial and non-"], [null, null, "implementation of activities; under absorption of funds worth"], [null, null, "UGX. 972,008,324 that was swept back to consolidated fund"], [null, null, "account; under performance of the donor & releases from other"], [null, null, "government units worth UGX. 1,163,405,949; delayed"], [null, null, "submission of quarterly monitoring reports to OPM & MoFPED"], [null, null, ""], [null, null, "\uf0b7 The district mischarged expenditure worth UGX.275, 847,736 on"], [null, null, "wrong budget lines."], [null, null, ""], [null, null, "\uf0b7 Over and under payment of pension to pensionaries worth"], [null, null, "UGX.34, 619,402, and UGX.126, 248,570 respectively."], [null, null, ""], [null, null, "\uf0b7 I noted that the District has unauthorized loan deductions worth"], [null, null, "UGX.178,342,254."], [null, null, ""], [null, null, "\uf0b7 Payment of pension arrears worth UGX.22,125,006 to ineligible"], [null, null, "pensioners"], [null, null, ""], [null, null, "\uf0b7 I noted 700 vacant staff position at the district that affected"], [null, null, "service delivery"], [null, null, ""], [null, null, "\uf0b7 The district had outstanding payables worth UGX.2, 865,939,536"], [null, null, "and Overdue receivables worth UGX.2, 865,939,536 by the end"], [null, null, "of the financial year."], [null, null, ""], [null, null, "\uf0b7 UGX.590, 863,502 paid to the contractor on the 28 th June 2021"], [null, null, "was not supported by certificates of works done."], [null, null, ""], [null, null, "\uf0b7 I noted that expenditure amounting to UGX.31, 252,804"], [null, null, "remained unaccounted."], [null, null, ""], [null, null, "\uf0b7 I noted that management irregularly paid out UGX.411, 867,050"], [null, null, "to individual staff personal bank accounts to purportedly"], [null, null, "implement several council activities instead of directly paying the"], [null, null, "eligible suppliers and service providers. In addition, these"], [null, null, "individuals were neither imprest holders nor cashiers who are"], [null, null, "mandated to hold cash among other duties."], ["13", "Pader DLG Un Qualified Opinion \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of salaries worth UGX.42,537,857payment of pension worth UGX.288, 866,531; Underpayment of pension worth UGX.910,301,025.; payment of", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 383, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["UGX.115,309,480 and UGX.131,175,021 respectively; under payments of salaries worth UGX.530,320 of 18 staff arising from the use a wrong salary scale \uf0b7 Over and under payment of pension worth of UGX.30, 707,444 and UGX.598, 762,255 respectively. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; shoddy works in construction of classrooms; incomplete works; the District failed to achieve the intended services from the implemented 02 outputs; under absorption of funds worth UGX. 1,005,249,173 that were swept back to consolidated fund account; over performance and under performance of the donor & releases from other government units worth UGX. 8,559,440,754 delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 The district mischarged expenditure worth UGX.275, 847,736 on wrong budget lines. \uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit. \uf0b7 I noted that the district had an off budget financing worth UGX.220, 983,855 during the financial year. \uf0b7 I noted that 21 employees were paid a total of UGX. 9,941,845 without signed pay change reports. \uf0b7 I noted that the District had outstanding receivables worth UGX. 898,553,933 and outstanding payables worth UGX.920,018,518", "None", "None"], "type": "table"}}, {"content": "371", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 383, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["salaries worth UGX.7,410,931 to seven (07) staffs that was no longer in service \uf0b7 Additionally, I observed that there was delayed access to payroll by twenty three (23) new employees and two (2) pensioners; failure to utilize wage funds of UGX.2.38Bn; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.310,309,590 and payment of twenty two (22) staffs worth UGX.35,678,772 off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as; shoddy works in construction of classrooms; incomplete works; under absorption of funds that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.2,942,949,626; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 Over payment of salary worth UGX.608,719 arising from use of wrong scale \uf0b7 I noted that the District made unauthorized loan deductions worth UGX. 45,223,516. \uf0b7 I noted that UGX.113, 671,178 was charged on account codes other than those prescribed for salary, pension and gratuity. \uf0b7 The District had an outstanding payables balance of UGX.1,365,231,670 as reported in the statement of financial position \uf0b7 The District had in its statement of financial position, long outstanding debtors (Advances) amounting to UGX.927, 029,154, which relate to the previous financial years. \uf0b7 I noted that the entity had prepared a strategic plan but the National Planning Authority had not yet approved it at the time of audit. \uf0b7 I undertook an assessment to establish if there has been service delivery from a sample of outputs that were implemented and noted that the upgrade of Lapul\u2013Ocwida Health Center II to III had not been completed because the contractor abandoned the site. \uf0b7 I noted that UGX.42, 534,087 was charged on items which did not reflect the nature of the expenditure. \uf0b7 The district has an approved staff structure of 2,215 positions. Out of the approved staff structure, 1,229 (55%) are filled leaving 986 (45%) vacant.", null, null], ["", "Soroti Branch", "Summary of Key Findings"], ["01 Amolatar DLG \uf0b7 I noted a number of anomalies during review of the district", null, null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 384, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "372", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not had their prepared strategic plan approved as aligned to the NDP-III at the time of audit.", "page": 378, "level": 3}}], "page": 384, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "pension & salary payrolls such as; Failure to submit wage Opinion estimates to MoPs, over payment of pension worth UGX. Unqualified 3,624,783; Underpayment of pension worth UGX. 5,353,736 w; payment of salaries worth UGX. 12,633,711 fourteen (14) staffs", "metadata": {"headings": [{"headings_0": {"content": "pension & salary payrolls such as; Failure to submit wage Opinion estimates to MoPs, over payment of pension worth UGX. Unqualified 3,624,783; Underpayment of pension worth UGX. 5,353,736 w; payment of salaries worth UGX. 12,633,711 fourteen (14) staffs", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "that was no longer in service \n", "metadata": {"headings": [{"headings_0": {"content": "pension & salary payrolls such as; Failure to submit wage Opinion estimates to MoPs, over payment of pension worth UGX. Unqualified 3,624,783; Underpayment of pension worth UGX. 5,353,736 w; payment of salaries worth UGX. 12,633,711 fourteen (14) staffs", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}, [{"headings_0": {"content": "pension & salary payrolls such as; Failure to submit wage Opinion estimates to MoPs, over payment of pension worth UGX. Unqualified 3,624,783; Underpayment of pension worth UGX. 5,353,736 w; payment of salaries worth UGX. 12,633,711 fourteen (14) staffs", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}]], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 13,781,047 and payment of 32 staffs and 02", "metadata": {"headings": [{"headings_0": {"content": "pension & salary payrolls such as; Failure to submit wage Opinion estimates to MoPs, over payment of pension worth UGX. Unqualified 3,624,783; Underpayment of pension worth UGX. 5,353,736 w; payment of salaries worth UGX. 12,633,711 fourteen (14) staffs", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Kole District received off-budget financing to a tune of UGX.27, 329,000 directly from the Development Initiative for Northern Uganda (DINU) for undertaking activities which was", "page": 378, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "pensioners worth UGX. 34,292,421 off the IPPS and delayed", "metadata": {"headings": [{"headings_0": {"content": "pensioners worth UGX. 34,292,421 off the IPPS and delayed", "page": 385, "level": 3}}, {"headings_1": {"content": "pension & salary payrolls such as; Failure to submit wage Opinion estimates to MoPs, over payment of pension worth UGX. Unqualified 3,624,783; Underpayment of pension worth UGX. 5,353,736 w; payment of salaries worth UGX. 12,633,711 fourteen (14) staffs", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "submission of remittances of PAYE to URA", "metadata": {"headings": [{"headings_0": {"content": "pensioners worth UGX. 34,292,421 off the IPPS and delayed", "page": 385, "level": 3}}, {"headings_1": {"content": "pension & salary payrolls such as; Failure to submit wage Opinion estimates to MoPs, over payment of pension worth UGX. Unqualified 3,624,783; Underpayment of pension worth UGX. 5,353,736 w; payment of salaries worth UGX. 12,633,711 fourteen (14) staffs", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted a number of issues in the implementation of the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted a number of issues in the implementation of the", "page": 385, "level": 3}}, {"headings_1": {"content": "pensioners worth UGX. 34,292,421 off the IPPS and delayed", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "approved budget such as; partial and non-implementation of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted a number of issues in the implementation of the", "page": 385, "level": 3}}, {"headings_1": {"content": "pensioners worth UGX. 34,292,421 off the IPPS and delayed", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "planned activities; unabsorbed wage fund of UGX0.95 billion; under absorption of funds worth UGX.3,620,479,221 that was", "metadata": {"headings": [{"headings_0": {"content": "planned activities; unabsorbed wage fund of UGX0.95 billion; under absorption of funds worth UGX.3,620,479,221 that was", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of the", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.2,409,034,822; non submission of quarterly monitoring reports to OPM & MoFPED;", "metadata": {"headings": [{"headings_0": {"content": "planned activities; unabsorbed wage fund of UGX0.95 billion; under absorption of funds worth UGX.3,620,479,221 that was", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of the", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that whereas UGX. 2,463,002,481 was deducted from", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that whereas UGX. 2,463,002,481 was deducted from", "page": 385, "level": 3}}, {"headings_1": {"content": "planned activities; unabsorbed wage fund of UGX0.95 billion; under absorption of funds worth UGX.3,620,479,221 that was", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "employees\u2019 salaries to be remitted to different beneficiaries,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that whereas UGX. 2,463,002,481 was deducted from", "page": 385, "level": 3}}, {"headings_1": {"content": "planned activities; unabsorbed wage fund of UGX0.95 billion; under absorption of funds worth UGX.3,620,479,221 that was", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "UGX.2,451,377,682.was remitted, leading to an over and under", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,451,377,682.was remitted, leading to an over and under", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that whereas UGX. 2,463,002,481 was deducted from", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "remittance amounting to UGX.1,529,715 and UGX.13,154,514 respectively.", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,451,377,682.was remitted, leading to an over and under", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that whereas UGX. 2,463,002,481 was deducted from", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The district mischarged UGX. 30,489,944 for pension arrears on", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The district mischarged UGX. 30,489,944 for pension arrears on", "page": 385, "level": 3}}, {"headings_1": {"content": "UGX.2,451,377,682.was remitted, leading to an over and under", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "account code for gratuity.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The district mischarged UGX. 30,489,944 for pension arrears on", "page": 385, "level": 3}}, {"headings_1": {"content": "UGX.2,451,377,682.was remitted, leading to an over and under", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the district had not paid pension arrears of UGX.121,391,408 by the end of the financial year and the total", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district had not paid pension arrears of UGX.121,391,408 by the end of the financial year and the total", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district mischarged UGX. 30,489,944 for pension arrears on", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "liabilities of UGX.1,794,377,044 \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district had not paid pension arrears of UGX.121,391,408 by the end of the financial year and the total", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district mischarged UGX. 30,489,944 for pension arrears on", "page": 385, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I noted that the district had not paid pension arrears of UGX.121,391,408 by the end of the financial year and the total", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district mischarged UGX. 30,489,944 for pension arrears on", "page": 385, "level": 3}}]], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that expenditure of UGX.10, 037,020 remained unaccounted for by the close of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district had not paid pension arrears of UGX.121,391,408 by the end of the financial year and the total", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district mischarged UGX. 30,489,944 for pension arrears on", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "\uf0b7 I noted that the entity did not prepare and have an approved", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity did not prepare and have an approved", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district had not paid pension arrears of UGX.121,391,408 by the end of the financial year and the total", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "strategic plan aligned to NDP-III.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity did not prepare and have an approved", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district had not paid pension arrears of UGX.121,391,408 by the end of the financial year and the total", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that Amolatar District received off-budget financing to a tune of UGX.29, 056,000 directly from United Nations Development Fund (UNCDF) for local revenue enhancement and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Amolatar District received off-budget financing to a tune of UGX.29, 056,000 directly from United Nations Development Fund (UNCDF) for local revenue enhancement and", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity did not prepare and have an approved", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "construction of Development Initiative for Northern Uganda", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Amolatar District received off-budget financing to a tune of UGX.29, 056,000 directly from United Nations Development Fund (UNCDF) for local revenue enhancement and", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity did not prepare and have an approved", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "(DINU) centre which was never declared to the PS/ST and as", "metadata": {"headings": [{"headings_0": {"content": "(DINU) centre which was never declared to the PS/ST and as", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Amolatar District received off-budget financing to a tune of UGX.29, 056,000 directly from United Nations Development Fund (UNCDF) for local revenue enhancement and", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "such no supplementary appropriation was issued as guided by the PS/ST.", "metadata": {"headings": [{"headings_0": {"content": "(DINU) centre which was never declared to the PS/ST and as", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Amolatar District received off-budget financing to a tune of UGX.29, 056,000 directly from United Nations Development Fund (UNCDF) for local revenue enhancement and", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}, {"headings_1": {"content": "(DINU) centre which was never declared to the PS/ST and as", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "the district had not disposed of assets.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}, {"headings_1": {"content": "(DINU) centre which was never declared to the PS/ST and as", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "373", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", null, null], ["01.", "Bukedea 0 DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "2", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 386, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", null, null], ["01.", "Bukedea 0 DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "2", "pension & salary payrolls such as; Failure to submit wage"], ["", "Opinion", "estimates to MoPs,; Underpayment of pension worth"], [null, "Unqualified", "UGX.4,244,574. ; Wrong computation of gratuity worth net"], [null, "", "overpayment of UGX 4,368,548; delayed remittance of payroll"], [null, null, "deductions to URA and one staff was paid a total of"], [null, null, "UGX.14.8million off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as;partial implementation of planned"], [null, null, "activities; an absorbed wage fund balance 0.6Bn; under"], [null, null, "absorption of funds worth UGX.2.93Bn that was swept back to"], [null, null, "consolidated fund account; under performance of the donor &"], [null, null, "releases from other government units worth UGX.0.6Bn; delayed"], [null, null, "submission of quarterly monitoring reports to OPM & MoFPED"], [null, null, ""], [null, null, "\uf0b7 I noted that the entity did not prepare and have an approved"], [null, null, "strategic plan aligned to NDP-III."], [null, null, ""], [null, null, "\uf0b7 I noted that whereas UGX.4,007,788,020 was deducted from"], [null, null, "employees\u2019 salaries to be remitted to different beneficiaries,"], [null, null, "UGX.3,853,954,791 was remitted, leading to an over/ under"], [null, null, "remittance of UGX.116,697,024/UGX.270,530,253 respectively"], [null, null, "\uf0b7"], [null, null, "\uf0b7 I also noted that within total liabilities are deposits of UGX.994,"], [null, null, "994,899 regarding to YLP and UWEP."], [null, null, ""], [null, null, "\uf0b7 Bukedea HCIV experienced drug stock outs for several essential"], [null, null, "medicines during the year"], [null, null, ""], [null, null, "\uf0b7 The district awarded contracts and made payment of UGX."], [null, null, "47,362,136 without proof of active VAT registration. As a result,"], [null, null, "VAT amounting of UGX. 7,222,726 was paid to non-registered"], [null, null, "company/deregistered due to non-compliance."], [null, null, ""], [null, null, "\uf0b7 The district had received unbudgeted for funding worth UGX."], [null, null, "254,695,138 for printing of home study materials but this was"], [null, null, "not even approved as a supplementary budget by the council."], [null, null, ""], [null, null, "\uf0b7 An outstanding receivables balance of UGX. 303,281,690 during"], [null, null, "the financial year that remained unrecovered"], ["02\\. 0 3 Dokolo DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over Underpayment of salaries worth UGX.169,757,747 and several staff were paid a total of UGX.6.4million off the IPPS. \uf0b7 I noted a number of issues in the implementation of the approved budget such as;partial implementation of planned activities; unabsorbed wage funds of UGX.0.128Bn; under", null, null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 386, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "374", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 386, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["performance of the donor & releases from other government units worth UGX.6.258Bn; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 I noted that the entity did not prepare and have an approved strategic plan aligned to NDP-III. \uf0b7 I noted delays in the remittance of PAYE deductions to URA in 2 out of 12 months, with an average delay. \uf0b7 I noted that the district did not subject political leaders\u2019 gratuity totaling to UGX.33, 217,800 to the computation of PAYE in IPPS, leading to revenue loss of UGX.10, 036,690. \uf0b7 Outstanding payables during the year worth UGX.7,108,292 remained unsettled by year end \uf0b7 Uncounted for funds at the close of the financial year amounted to UGX.13,212,000 \uf0b7 It was noted that two (2) contracts worth UGX.36,371,630 were awarded to contractors VAT inclusive to a tune of UGX.5,548,214 yet the individual contractors were either not VAT registered or had been de-registered by the tax authority. \uf0b7 An outstanding receivables balance of UGX.346,165,052 due from UWEP and YLP groups", null, null], ["03.", "Kaberamaido 0 DLG", ""], ["", "4", "\uf0b7 I noted a number of anomalies during review of the district"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 387, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None", "None"], "type": "table"}}, {"content": [["performance of the donor & releases from other government units worth UGX.6.258Bn; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 I noted that the entity did not prepare and have an approved strategic plan aligned to NDP-III. \uf0b7 I noted delays in the remittance of PAYE deductions to URA in 2 out of 12 months, with an average delay. \uf0b7 I noted that the district did not subject political leaders\u2019 gratuity totaling to UGX.33, 217,800 to the computation of PAYE in IPPS, leading to revenue loss of UGX.10, 036,690. \uf0b7 Outstanding payables during the year worth UGX.7,108,292 remained unsettled by year end \uf0b7 Uncounted for funds at the close of the financial year amounted to UGX.13,212,000 \uf0b7 It was noted that two (2) contracts worth UGX.36,371,630 were awarded to contractors VAT inclusive to a tune of UGX.5,548,214 yet the individual contractors were either not VAT registered or had been de-registered by the tax authority. \uf0b7 An outstanding receivables balance of UGX.346,165,052 due from UWEP and YLP groups", null, null], ["03.", "Kaberamaido 0 DLG", ""], ["", "4", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "Opinion.", "pension & salary payrolls such as; Failure to submit wage"], [null, "Unqualified", "estimates to MoPs, over payment of salaries worth UGX.1,"], [null, "", "255,265; Underpayment of salaries worth UGX. 1, 222,507;"], [null, null, "salaries worth UGX.1,960,136 was paid to 1 staff who had retired"], [null, null, "and Paid UGX.3,300,000 and UGX.54,988,606 to 2 employees"], [null, null, "and 2 pensioners respectively off IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; unabsorbed wage funds worth UGX"], [null, null, "0.4Bn; under payment UGX. 37,655,834 under absorption of"], [null, null, "other received funds worth UGX.26, 816,534 that was swept"], [null, null, "back to consolidated fund account; under performance of the"], [null, null, "donor & releases from other government units worth"], [null, null, "UGX.464,763,581; delayed submission of quarterly monitoring"], [null, null, "reports to OPM & MoFPED"], [null, null, ""], [null, null, "\uf0b7 I noted that the entity did not prepare and have an approved"], [null, null, "strategic plan aligned to NDP-III."], [null, null, "\uf0b7"], [null, null, "\uf0b7 I noted that the District made PAYE deductions of UGX.1,"], [null, null, "260,530,351 and remitted to URA and delays in the remittance of"], [null, null, "PAYE deductions to URA ranging from 1\u201313 days."], [null, null, ""], [null, null, "\uf0b7 I noted that Kaberamaido District did not subject political leaders\u2019"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 387, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None", "None"], "type": "table"}}, {"content": "375", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 387, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "gratuity totaling to UGX. 37,211,942 to the computation of PAYE"], [null, null, "in IPPS, leading to an under deduction of UGX. 11,183,595."], [null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 388, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None", "None"], "type": "table"}}, {"content": [["", null, "gratuity totaling to UGX. 37,211,942 to the computation of PAYE"], [null, null, "in IPPS, leading to an under deduction of UGX. 11,183,595."], [null, null, ""], [null, null, "\uf0b7 I observed a number of issues during my inspection of"], [null, null, "Kaberamaido Hospital such as; equipment such as Ultra sound"], [null, null, "machines and Scanners were idle due to lack of specialized"], [null, null, "human resources to operate them and the hospital has (4) small"], [null, null, "oxygen concentrators which are obsolete; Poor infrastructural"], [null, null, "development of kaberamido hospital"], [null, null, ""], [null, null, "\uf0b7 A review of the approved work plan and budget revealed that the"], [null, null, "district made budget provisions for vehicle maintenance during"], [null, null, "the period under review amounting to UGX.98, 812,000."], [null, null, "However, almost all the district vehicles were not functional due"], [null, null, "to failure to maintain and repair them and the approximated cost"], [null, null, "amounted to UGX.298, 400,000."], [null, null, ""], ["04\\. 0 5 Kalaki DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs; Underpayment of pension worth UGX.13,901,641; payment of salaries worth UGX. 1,573,970 to five (5) staffs that was no longer in service and payment of UGX 19.29 million to five (5) employees off the IPPS \uf0b7 I noted a number of issues in implementation of approved budget such as; under absorption of funds worth UGX.1,197,062,675 that was swept back to consolidated fund account;. un absorbed funds worth UGX.2.385Bn under performance of the donor & releases from other government units worth UGX.2,685,815,492 and non-submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 I noted that the entity did not prepare and have an approved strategic plan aligned to NDP-III. \uf0b7 I observed that whereas UGX.1,565,039,555 was deducted from employees\u2019 salaries to be remitted to different beneficiaries, UGX.1,487,680,407 was remitted, leading to an over/under remittance of UGX.6,339,201 and UGX.83,698,349 respectively. \uf0b7 Disclosed in the statement of financial position on page (15) are receivables of UGX.752,701,227 as supported by Note (19) relating to UWEP and YLP funds which remained due to the revolving fund and close of the financial year", null, null], ["06", "Katakwi DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion", "estimates to MoPs, over and under payment of salaries worth"], [null, "Unqualified", "UGX. 1,541,478 and UGX. 24,265,506 respectively; under"], [null, "", "remittance salary deductions worth UGX. 10,723,784;"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed failure to utilize wage funds of"], [null, null, "UGX.0.1Bn; un-deducted PAYE from political leaders\u2019 gratuity"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 388, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None", "None"], "type": "table"}}, {"content": "376", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 388, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "resulting in unpaid tax of UGX. 13,353,316; I noted that 4 newly"], [null, "recruited/ transferred employees and 24 pensioners delayed to"], [null, "access payroll; the Katakwi District did not prepare monthly"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 389, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None"], "type": "table"}}, {"content": [["", "resulting in unpaid tax of UGX. 13,353,316; I noted that 4 newly"], [null, "recruited/ transferred employees and 24 pensioners delayed to"], [null, "access payroll; the Katakwi District did not prepare monthly"], [null, "wage, pension and gratuity performance analysis and thus did"], [null, "not submit quarterly returns on payroll to MoPS; paid 32 staff"], [null, "and 02 pensioners worth UGX. 34,292,421 off the IPPS"], [null, ""], [null, "\uf0b7 I noted that the district had not paid salary and pension arrears"], [null, "of UGX.176,136,812 and UGX.210,481,886 respectively and"], [null, "deposits under total liabilities of UGX.1,469,427,540, comprising"], [null, "of YLP and UWEP amounts due to the revolving fund"], [null, ""], [null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, "approved budget such as; shoddy works in construction of"], [null, "classrooms; incomplete works; under absorption of funds worth"], [null, "UGX. 360,155,363 that was swept back to consolidated fund"], [null, "account; under performance of the donor & releases from other"], [null, "government units worth UGX.1,868,819,492; delayed"], [null, "submission of quarterly monitoring reports to OPM & MoFPED"], [null, ""], [null, "\uf0b7 A total of 37 km at an estimated cost of UGX.220, 000,000 was"], [null, "worked on, however on physical inspection it was noted that"], [null, "some road sections were not well graded with poor road shaping,"], [null, "spot gravelling while others lacked access roads to the"], [null, "community."], [null, ""], [null, "\uf0b7 The district had received unbudgeted funding worth"], [null, "UGX.186,033,984 on 20 th January 2021 for printing of home"], [null, "study materials which was not approved as a supplementary"], [null, "budget by the council, remained un-transferred to schools until"], [null, "23 rd June 2021 and had not been utilized by the beneficiary"], [null, "schools at the time of audit.(August 2021)."], [null, ""], [null, "\uf0b7 An audit of Katakwi district hospital revealed instances of drug"], [null, "stock outs, failure to keep records of essential medicines such as"], [null, "oxygen and blood, expiry of drugs and staffing gaps at the"], [null, "district hospital."], [null, ""], [null, "\uf0b7 The district signed a contract with UK General Services Limited"], [null, "for Upgrade of Palam HC III to III funded under Transitional"], [null, "Development Grant (TDG) (KATA522/WRKS/20-21/00032) at a"], [null, "contract price of UGX.296, 838,010, UGX.265, 076,343 (89%) of"], [null, "the contract sum had been paid leaving only 10% retention due"], [null, "to the contractor but on inspection it was noted that the works"], [null, "were in complete and the contractor was not found on site."], ["07 KUMI DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs; Underpayment of pension worth UGX 40,603,995; payment of salaries worth UGX. 41,743,339 to fourteen (14) staffs that was no longer in service \uf0b7 Additionally, I observed that there was delayed access to payroll", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 389, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None"], "type": "table"}}, {"content": "377", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 389, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["by seventy eigth (78) new employees and six (06) pensioners and 15 pensioners did not access the pension payroll by the end of FY 2020/21; failure to utilize wage funds of UGX 0.7 billion.; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 8,722,103.and payment of seven (07) staffs worth UGX 8,054,219 off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as; partial implementation of activities, under absorption of funds worth UGX. 1,189,642,702 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.9,484,212,313; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 Over and under remittance amounting to UGX. 1,447,689 and UGX. 27,903,716 respectively. \uf0b7 I noted that the District has receivables worth UGX 207,343,250. \uf0b7 I noted that the District had payables of worth UGX. 1,061,619,255 \uf0b7 The district did not have an approved strategic plan that is aligned to the NDP-III at the time of audit. \uf0b7 The district lacked land titles for 58 pieces measuring 948.809 acres which exposed the land to loss and encroachment. \uf0b7 The district received a sum of UGX 202,441,411 for primary and secondary for procurement of learning materials. I noted that the above funds were still on the schools accounts. \uf0b7 Vacant staff position of 82 was noted at the district \uf0b7 The district mischarged expenditure worth of UGX.23,818,896 on wrong budget lines.", null, null], ["08", "Soroti CITY", ""], ["", "", "\uf0b7 I noted a number of anomalies during review of the district"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 390, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None", "None"], "type": "table"}}, {"content": [["by seventy eigth (78) new employees and six (06) pensioners and 15 pensioners did not access the pension payroll by the end of FY 2020/21; failure to utilize wage funds of UGX 0.7 billion.; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 8,722,103.and payment of seven (07) staffs worth UGX 8,054,219 off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as; partial implementation of activities, under absorption of funds worth UGX. 1,189,642,702 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.9,484,212,313; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 Over and under remittance amounting to UGX. 1,447,689 and UGX. 27,903,716 respectively. \uf0b7 I noted that the District has receivables worth UGX 207,343,250. \uf0b7 I noted that the District had payables of worth UGX. 1,061,619,255 \uf0b7 The district did not have an approved strategic plan that is aligned to the NDP-III at the time of audit. \uf0b7 The district lacked land titles for 58 pieces measuring 948.809 acres which exposed the land to loss and encroachment. \uf0b7 The district received a sum of UGX 202,441,411 for primary and secondary for procurement of learning materials. I noted that the above funds were still on the schools accounts. \uf0b7 Vacant staff position of 82 was noted at the district \uf0b7 The district mischarged expenditure worth of UGX.23,818,896 on wrong budget lines.", null, null], ["08", "Soroti CITY", ""], ["", "", "\uf0b7 I noted a number of anomalies during review of the district"], [null, "Opinion", "pension & salary payrolls such as; Failure to submit wage"], [null, "Unqualified", "estimates to MoPs worth 0.20Bn; Underpayment of pension"], [null, "", "worth UGX 17,693,503; payment of salaries worth UGX."], [null, null, "4,422,604 to two (2) staffs that was no longer in service"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by twenty three (2) new employees and nine (2) pensioners;"], [null, null, ""], [null, null, "\uf0b7 I noted under absorption of funds worth UGX.569,370,362 that"], [null, null, "was swept back to consolidated fund account; under"], [null, null, "performance of the donor & releases from other government"], [null, null, "units worth UGX.3,241,130,000; delayed submission of quarterly"], [null, null, "monitoring reports to OPM & MoFPED partial implementation of"], [null, null, "planned activities unquantified output 2 pensioners delayed to"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 390, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None", "None"], "type": "table"}}, {"content": "378", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 390, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "access the pension payroll, with delays of 2 months."], [null, ""], [null, "\uf0b7 The district did not have an approved strategic plan that is"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 391, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None"], "type": "table"}}, {"content": [["", "access the pension payroll, with delays of 2 months."], [null, ""], [null, "\uf0b7 The district did not have an approved strategic plan that is"], [null, "aligned to the NDP-III at the time of audit."], [null, ""], [null, "\uf0b7 I noted that whereas UGX.1,672,354,754 was deducted from"], [null, "employees\u2019 salaries to be remitted to different beneficiaries,"], [null, "UGX.1,720,244,218 was remitted, leading to an over remittance"], [null, "of UGX.47,889,464."], [null, ""], [null, "\uf0b7 I noted that the City did not subject political leaders\u2019 gratuity"], [null, "totaling to UGX.10, 718,400 to the computation of PAYE in IPPS,"], [null, "leading to a revenue loss of UGX.3,212,520."], [null, "."], [null, "\uf0b7 I noted that UGX.16, 952,389 was charged on account codes"], [null, "other than those prescribed for salary, pension and gratuity."], [null, "\uf0b7 9 staff and 1 pensioner were paid a total of UGX.9, 175,032 off"], [null, "the IPPS."], [null, "\uf0b7"], [null, "\uf0b7 It was noted that the health centre experienced expiry of several"], [null, "essential medicines."], [null, "\uf0b7 An audit of a sample of essential drugs revealed that there were"], [null, "discrepancies between quantities ordered and those actually"], [null, "delivered by National Medical Stores."], [null, ""], [null, "\uf0b7 I noted that from the financial year 2015/16 to 2018/19 the City"], [null, "had disbursed a total of UGX.213,350,031 out of which a sum of"], [null, "only UGX.48,137,000(23%) was recovered leaving an"], [null, "outstanding balance of UGX.173,473,68"], [null, "\uf0b7 AN outstanding balance of UGX.84,288,225 ."], ["09 Soroti DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; delayed to submit wage estimates to MoPs; an unabsorbed balance of UGX.0.1Bn; an over payment of UGX.2,539,634; Unpaid Salaries worth UGX.39,755,425; an under payment of UGX.40,539,361; payment of salaries worth UGX.2,618,034 to two (2) staffs that had retired and the other died; an over/under remittance of UGX.24,004,085 and UGX.70,000 respectively; loan deduction worth UGX.1,025,336,368 from 643 employees that had no letters of undertaking but exist in the reports. \uf0b7 I further un-deducted PAYE from political leaders\u2019 gratuity resulting to an under deduction of UGX.10,594,893; delay in accessing payroll and pension payroll; the district mischarged expenditure worth UGX.23,558,053 on wrong budget lines; Paid residual arrears worth UGX.361,354,056 to 15 pensioners who had not been verified; Failed to prepare monthly wage, pension and gratuity performance analysis; Failed also to submit quarterly returns on payroll to MoPS; Payment worth UGX.1,109,575,875 was paid to 26 pensioners off the IPPS; \uf0b7 I noted that the entity prepared and submitted the Strategic Plan to National Planning Authority but had not been approved by the", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 391, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None"], "type": "table"}}, {"content": "379", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 391, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["time of audit; the district had an Outstanding total liabilities worth UGX.1,315,447,223; Underperformance worth UGX.1,770,722,988; Under absorption worth UGX.620,661,204 which was subsequently swept back to the consolidated fund account; Failed to prepare annual monitoring plans. \uf0b7 The district received Amount worth UGX.51,440,000 under covid 19 response; the district had several pieces of land whose titles had not been secured; an outstanding balance worth UGX.1,028,188,380 from groups; shoddy works in construction of roads; Un utilized amount of money worth UGX.176,968,673 meant for the procurement of learning materials for primary and secondary schools", null, null], ["10", "Kapelebyong DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 392, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None", "None"], "type": "table"}}, {"content": [["time of audit; the district had an Outstanding total liabilities worth UGX.1,315,447,223; Underperformance worth UGX.1,770,722,988; Under absorption worth UGX.620,661,204 which was subsequently swept back to the consolidated fund account; Failed to prepare annual monitoring plans. \uf0b7 The district received Amount worth UGX.51,440,000 under covid 19 response; the district had several pieces of land whose titles had not been secured; an outstanding balance worth UGX.1,028,188,380 from groups; shoddy works in construction of roads; Un utilized amount of money worth UGX.176,968,673 meant for the procurement of learning materials for primary and secondary schools", null, null], ["10", "Kapelebyong DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion", "estimates to MoPs, under payment of pension worth UGX."], [null, "Unqualified", "13,840,658; Underpayment of salaries worth UGX. 23,446,654.."], [null, "", "Accrued payment of pension worth UGX. 1,623,473. under"], [null, null, "remittance of salaries worth UGX. 35,257,436."], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by two (2) pensioners; failure to utilize wage funds of UGX."], [null, null, "1,030,154,088.; un-deducted PAYE from political leaders\u2019 gratuity"], [null, null, "resulting in unpaid tax of UGX.6,156,000 and payment of six"], [null, null, "(06) staffs worth UGX. 19,428,658 off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; incomplete works; partial"], [null, null, "implementation of activities, under absorption of funds worth"], [null, null, "UGX. 1,089, 751 811, that was swept back to consolidated fund"], [null, null, "account; under performance of the donor & releases from other"], [null, null, "government units worth UGX.537,701,164; delayed submission"], [null, null, "of quarterly monitoring reports to OPM & MoFPED"], [null, null, ""], [null, null, "\uf0b7 Outstanding liabilities worth UGX.912,708,330"], [null, null, ""], [null, null, "\uf0b7 The district did not have an approved strategic plan that is"], [null, null, "aligned to the NDP-III at the time of audit."], [null, null, ""], [null, null, "\uf0b7 A total of UGX.20, 000,000 was received as COVID 19"], [null, null, "supplementary funding"], [null, null, ""], [null, null, "\uf0b7 I noted that the district has funds worth UGX. 589,150,272"], [null, null, "relating to YLP and UWEP"], [null, null, ""], [null, null, "\uf0b7 The district received unbudgeted funding worth UGX. 76,174,518"], [null, null, ""], [null, null, "\uf0b7 I noted that the district has outstanding payables (YLP)/ UWEP"], [null, null, "worth UGX. 331,343,011 and UGX. 251,879,775 respectively"], [null, null, "."], [null, null, "\uf0b7 The district awarded contracts and made payments amounting to"], [null, null, "UGX.97, 981,512 without proof of active VAT registration, as a"], [null, null, "result, VAT amounting of UGX.14, 946,332 was paid to non-"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 392, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None", "None"], "type": "table"}}, {"content": "380", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 392, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "registered or de-registered companies."], ["11 SERERE DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of salaries worth UGX.5,681,385; Underpayment of salaries worth UGX.7,111,988; under remittance of salaries worth UGX.32,910,176 \uf0b7 I further noted failure to utilize wage funds of UGX.0.6 billion; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.10,721, UGX.416million off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as;; under absorption of funds worth UGX.1.18Bn that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.7.721Bn; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 Un recovered YLP and UWEP deposits worth UGX.1,086,363,675 \uf0b7 The district did not have an approved strategic plan that is aligned to the NDP-III at the time of audit. \uf0b7 I noted that the district had received unbudgeted for funding worth UGX. 254,695,138 \uf0b7 Unrecovered YLP and UWEP fund worth UGX. 873,681,064", null, null], ["12", "Amuria DLG", ""]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 393, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None", "None"], "type": "table"}}, {"content": [["", null, "registered or de-registered companies."], ["11 SERERE DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of salaries worth UGX.5,681,385; Underpayment of salaries worth UGX.7,111,988; under remittance of salaries worth UGX.32,910,176 \uf0b7 I further noted failure to utilize wage funds of UGX.0.6 billion; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.10,721, UGX.416million off the IPPS \uf0b7 I noted a number of issues in the implementation of the approved budget such as;; under absorption of funds worth UGX.1.18Bn that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.7.721Bn; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 Un recovered YLP and UWEP deposits worth UGX.1,086,363,675 \uf0b7 The district did not have an approved strategic plan that is aligned to the NDP-III at the time of audit. \uf0b7 I noted that the district had received unbudgeted for funding worth UGX. 254,695,138 \uf0b7 Unrecovered YLP and UWEP fund worth UGX. 873,681,064", null, null], ["12", "Amuria DLG", ""], ["", "", "\uf0b7 I noted a number of anomalies during review of the district"], [null, "Opinion", "pension & salary payrolls such as; Failure to submit wage"], [null, "Un-Qualified", "estimates to MoPs, over payment of salaries worth"], [null, "", "UGX.467,333, under payment of salaries worth UGX.607,250"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by seven (07) new employees and fourteen (14) pensioners;"], [null, null, "failure to utilize wage funds of UGX.1,303,509,217.; un-deducted"], [null, null, "PAYE from political leaders\u2019 gratuity resulting in unpaid tax of"], [null, null, "UGX.12,243,797 and payment of one (01) staffs worth of"], [null, null, "UGX.5,393,465 off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as;; under absorption of funds worth"], [null, null, "UGX.1,872,205,072 that was swept back to consolidated fund"], [null, null, "account; under performance of the donor & releases from other"], [null, null, "government units worth UGX.2,531,940,210; delayed"], [null, null, "submission of quarterly monitoring reports to OPM & MoFPED"], [null, null, ""], [null, null, "\uf0b7 I noted that the District has unauthorized loan deductions worth"], [null, null, "UGX.694,591,280."]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 393, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None", "None"], "type": "table"}}, {"content": "381", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 393, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "at the time of audit"], [null, ""], [null, "\uf0b7 The district received off-budget financing to a tune of UGX. .46,"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 394, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None"], "type": "table"}}, {"content": [["", "at the time of audit"], [null, ""], [null, "\uf0b7 The district received off-budget financing to a tune of UGX. .46,"], [null, "449,000 directly from UNFPA for undertaking activities which was"], [null, "never declared to the PSST and as such no supplementary"], [null, "appropriation was issued as guided by the PSST."], [null, ""], [null, "\uf0b7 The district did not have an approved strategic plan that is"], [null, "aligned to the NDP-III at the time of audit."], [null, ""], [null, "\uf0b7 I noted that Note 19, Net Receivables, to the financial"], [null, "Statements, Amuria District had receivables of UGX.808,524,096"], [null, "relating to UWEP and YLP funds at the beginning of the current"], [null, "financial year. Further review revealed that the receivables"], [null, "increased to UGX.1, 003,497,681."], [null, ""], [null, "\uf0b7 I noted that funds totaling UGX.7,747,000 were irregularly"], [null, "diverted from the activities on which they were budgeted and"], [null, "spent on other activities without seeking or obtaining the"], [null, "necessary approvals."], [null, ""], [null, "\uf0b7 I noted that that tracer medicines like Oxytocin, Coatem"], [null, "(Artemether + Lumefantrine) 24 Tablets 30 strips, Gloves,"], [null, "Determine test kit and Mama kits worth UGX.4,615,129 was not"], [null, "accounted for by the Hospital Management."], [null, "\uf0b7 I noted that out of 154 pieces of land, only 8 (5%) had titles."], ["13 Kumi MC Opinion Un-qualified \uf0b7 I noted a number of anomalies during review of the Municipal pension & salary payrolls such as; Under absorption worth UGX.212,168,628; under payment worth UGX.35,246,285; Outstanding payment worth UGX.2,256,948 meant for 5 employees; an under payment of Pension, Gratuity worth UGX.33,299; Accrued payment worth UGX.13,261,366; payment of salaries worth UGX.5,189,355 to Nine (9) staffs who had either retired, transferred, absconded or died. \uf0b7 Additionally, I observed an over remittance of UGX.13, 281,172; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.3, 889,440; delayed in accessing payroll and pension payroll; Failed to prepare monthly wage, pension and gratuity performance analysis; Failed to submit quarterly returns on payroll to MoPS; Salary payment worth UGX.5, 582,676 was paid to 12 staffs off the IPPS. Receivables worth UGX.1, 132,227,490 relating to UWEP and YLP funds. \uf0b7 I noted that the entity does not have an approved strategic plan that is aligned to the NDP-III at the time of audit; Underperformance worth UGX.389,604,927; under Absorption UGX.297,497,115. \uf0b7 I noted that UGX.9, 350,000 was charged on items which did not reflect the nature of the expenditure. \uf0b7 I noted that all the pieces of land owned by the municipality", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 394, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None"], "type": "table"}}, {"content": "382", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 394, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["lacked Titles; the entity Lacked approved Physical Development Plan and detailed Plans; Underperformance of the public Health and Hygiene Promotion worth UGX.2,996,879; an outstanding balance worth UGX.256,828,714 and UGX.148,878,891 from YLP groups and UWEP groups respectively", null, null], ["14", "Ngora DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as Underpayment of salary worth"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None", "None"], "type": "table"}}, {"content": [["lacked Titles; the entity Lacked approved Physical Development Plan and detailed Plans; Underperformance of the public Health and Hygiene Promotion worth UGX.2,996,879; an outstanding balance worth UGX.256,828,714 and UGX.148,878,891 from YLP groups and UWEP groups respectively", null, null], ["14", "Ngora DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as Underpayment of salary worth"], [null, "Opinion", "UGX.39,027,007; irregular deduction of loan instalments worth"], [null, "Un-Qualified", "UGX.834,880,411; pension and gratuity under/Non-payments of"], [null, "", "UGX.155,180,697; over remittance of salary deductions worth"], [null, null, "UGX.100,096,201 and eighty-seven (87) vacant staff positions"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed failure to utilize wage funds of UGX.0.4"], [null, null, "Bn; un-deducted PAYE from political leaders\u2019 gratuity resulting in"], [null, null, "unpaid tax of UGX.10,637,490 and payment of one (1) staff"], [null, null, "worth UGX.1,776,726 off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted outstanding receivables of UGX.1,131,962,894 relating to"], [null, null, "UWEP and YLP"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; incomplete works; under absorption of"], [null, null, "funds worth UGX.652,569,804 that was swept back to"], [null, null, "consolidated fund account; under performance of the donor &"], [null, null, "releases from other government units worth UGX 2,214,950,254;"], [null, null, ""], [null, null, "\uf0b7 The DLG did not have an approved strategic plan that is aligned"], [null, null, "to the NDP-III at the time of audit"], [null, null, ""], [null, null, "\uf0b7 The district mischarged expenditure worth UGX.44, 007,809 on"], [null, null, "wrong budget lines."], [null, null, ""], [null, null, "\uf0b7 I noted that the entity did not prepare monthly wage, pension"], [null, null, "and gratuity performance analysis and did not submit quarterly"], [null, null, "returns on payroll to MoPS."], [null, null, ""], [null, null, "\uf0b7 I noted that out of the total receipts/ Warrants for Covid-relief"], [null, null, "funds UGX.39,990,000 the entity did not absorb any Funds."], [null, null, ""], [null, null, "\uf0b7 I noted Drug Stock Outs and Expired medicines in Ngora HC. IV"], [null, null, ""], [null, null, "\uf0b7 I noted Lack of land titles for the district land"], [null, null, ""], [null, null, "\uf0b7 I noted un recovered youth group funds worth UGX.930,137,986."], [null, null, ""], ["15 Soroti Regional Referral Hospital Opinion Un-Qualified \uf0b7 I noted a number of anomalies during review of the hospital pension & salary payrolls such as; Failure to submit wage estimates to MoPs, over payment of salary worth UGX 8,16,582; Underpayment of salary worth UGX.1,039,133payment of salaries worth UGX 15,516,178 to seven (7) staffs that was no longer in service and irregular deduction of loan instalments worth UGX.61,946,480.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None", "None"], "type": "table"}}, {"content": "383", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 I noted an over/under payment for gratuity worth UGX8,109,089 and UGX.28,338,806 respectively \uf0b7 I noted under/over remittance of salary deductions worth UGX.6,037,243,966 and UGX.30,277 respectively \uf0b7 Additionally, I observed that there was delayed access to payroll by thirteen (13) new employees \uf0b7 I noted under remittance of PAYE deductions worth5.2Mn \uf0b7 I noted under remittance of salary deductions to UCLA/UBA worth 0.84Mn \uf0b7 I noted issues in the implementation of the approved budget such as; under absorption of funds worth UGX.0.33 that was swept back to consolidated fund account and partially quantified and un quantified planned output \uf0b7 The hospital did not have an approved strategic plan that is aligned to the NDP-III at the time of audit \uf0b7 The district mischarged expenditure worth UGX.105Mn on wrong budget lines. \uf0b7 I noted that 03 employees were paid a total of UGX.27.8 million without signed pay change reports. \uf0b7 I noted that the Hospital did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS. \uf0b7 I noted that the RRH received off-budget financing of UGX.1,652,793,876. \uf0b7 I noted. under absorption of COVID-19 relief funds worth UGX.6,068,828 \uf0b7 I noted that the Hospital had stock outs of Essential medicines for supportive treatment of Covid-19 during the year", null, null], ["16", "Otuke DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; delay to submit wage"], [null, "Opinion Un-Qualified", "estimates to MoPs, accrued pension worth UGX.10,251,154;"], [null, null, "under payments of pension and gratuity of UGX.5,374,525.; an"], [null, "", "under remittance of salary deductions worth UGX.122,929,219."], [null, null, ""], [null, null, "\uf0b7 I noted Pension, Salary and retentions arears worth"], [null, null, "UGX.440,155,588"], [null, null, ""], [null, null, "\uf0b7 I noted un recovered youth group funds worth"], [null, null, "UGX.898,559,384"], [null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 396, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None", "None"], "type": "table"}}, {"content": "384", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 396, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "\uf0b7 Additionally, I observed failure to utilize wage funds of"], [null, null, "UGX.0.97Bn; un-deducted PAYE from political leaders\u2019 gratuity"], [null, null, "resulting in unpaid tax of UGX.9,454,537 and payment of two (2)"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 397, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None", "None"], "type": "table"}}, {"content": [["", null, "\uf0b7 Additionally, I observed failure to utilize wage funds of"], [null, null, "UGX.0.97Bn; un-deducted PAYE from political leaders\u2019 gratuity"], [null, null, "resulting in unpaid tax of UGX.9,454,537 and payment of two (2)"], [null, null, "staffs worth UGX.13,339,271 off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted issues in the implementation of the approved budget"], [null, null, "such as; absorption of funds worth UGX.0.58Bn that was swept"], [null, null, "back to consolidated fund account; under performance of the"], [null, null, "donor & releases from other government units worth UGX"], [null, null, "1.452Bn"], [null, null, ""], [null, null, "\uf0b7 The district did not have an approved strategic plan that is"], [null, null, "aligned to the NDP-III at the time of audit."], [null, null, ""], [null, null, "\uf0b7 I noted that the district did not prepare monthly wage, pension"], [null, null, "and gratuity performance analysis and thus did not submit"], [null, null, "quarterly returns on payroll to MoPS."], [null, null, ""], [null, null, "\uf0b7 I noted that one employee was paid a total of UGX.18 million"], [null, null, "without signed pay change reports."], [null, null, ""], [null, null, "\uf0b7 I also noted un recovered YLP and UWEP funds worth"], [null, null, "UGX.1,514,330,911"], [null, null, ""], [null, null, "\uf0b7 I noted that the district received off-budget financing from"], [null, null, "donors"], [null, null, ""], [null, null, "\uf0b7 I noted that the district only recovered UGX.185,893,762 (31%)"], [null, null, "out of disbursed amount of UGX.597,983,600 (Interest Inclusive)"], [null, null, "leaving an outstanding amount of UGX.412,089,838 disbursed in"], [null, null, "financial Years 2016/2017,2017/2018, 2018/2019 and"], [null, null, "2020/2021."], ["Moroto Branch \uf0b7 Summary of Key Findings", null, null], ["01", "Moroto DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion", "estimates to MoPs; payment of salaries worth UGX. 944,615 to"], [null, "Unqualified", "two (2) staffs that was no longer in service"], [null, "", ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by two (02) new employees and nine (9) pensioners; failure to"], [null, null, "utilize wage funds UGX.1.9 Bn; un-deducted PAYE from political"], [null, null, "leaders\u2019 gratuity resulting in unpaid tax of UGX. 16,712,548 and"], [null, null, "payment of one hundred twenty six (126) staffs worth UGX."], [null, null, "113,636,936 off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted Under payment of pension/ gratuity worth UGX 969,963"], [null, null, ""], [null, null, "\uf0b7 Over remittance of salaries worth UGX. 42,443,292."], [null, null, ""], [null, null, "\uf0b7 I noted that loan deductions amounting to UGX. 444 million"], [null, null, "relating to 236 employees lacked letters of undertaking."], [null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 397, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["due (Interest Exclusive) of UGX. 559,850,500 representing 18%, leaving an outstanding balance of UGX. 478, 531,250 under the Uganda Women Entrepreneurship Program (UWEP).", "None", "None"], "type": "table"}}, {"content": "385", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 397, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; incomplete works; partial and non-"], [null, null, "implementation of activities worth UGX. 0.842Bn under"], [null, null, "absorption of funds worth UGX. 2.173 Bn that was swept back to"], [null, null, "consolidated fund account; under performance of the donor &"], [null, null, "releases from other government units worth UGX.4,318,906,529"], [null, null, "delayed submission of quarterly monitoring reports to OPM &"], [null, null, "MoFPED"], [null, null, "Under performance of the URF fund worth UGX 9,622,000"], [null, null, ""], [null, null, "\uf0b7 I noted Failure to maintain a repayments ledger for all YIG\u2019s"], [null, null, "(Youth Interest Groups)"], [null, null, "I noted Failure to maintain a repayments ledger for all UWEP"], [null, null, "Groups."], [null, null, ""], ["02 Napak DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of salaries worth UGX.25,677,705 \uf0b7 Additionally, I observed that there was delayed access to payroll by fifteen (15) new employees and one (01) pensioners; failure to utilize wage funds of UGX. 0.7 Billion; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. UGX 9,299,652. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; incomplete works; partial implementation; under absorption of funds worth UGX. 2.406 Bn that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.88,076,485; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 Overpayment of salaries to 04 staff worth UGX. 263,929 arising from wrong scale. \uf0b7 I noted Under payment of pension/ gratuity worth UGX 274,445,221 \uf0b7 Over remittance of salaries worth 212,895,556. \uf0b7 I noted that the entity\u2019s strategic plan was prepared but not yet approved by NDP \uf0b7 I noted mischarges worth UGX. 23,485,083 by the district", null, null], ["03", "Abim DLG", ""], ["", "Qualified Opinion", "\uf0b7 I noted a number of anomalies during review of the district"], [null, null, "pension & salary payrolls such as; Failure to submit wage"], [null, null, "estimates to MoPs; Overpayments of salaries worth UGX."], [null, null, "2,172,750."], [null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 398, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_4"], "type": "table"}}, {"content": "386", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that despite recommendations by the board of survey,", "page": 385, "level": 3}}], "page": 398, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 Additionally, I observed that there was delayed access to payroll", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Additionally, I observed that there was delayed access to payroll", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "by twenty one hundred two (102) new employees and six (06)", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Additionally, I observed that there was delayed access to payroll", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that for the financial year 2016/17 to 202021/ the district had recovered UGX. 99,542,500 out of the expected total amount", "page": 385, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "pensioners; failure to utilize wage funds of UGX.0.8 billion; un-", "metadata": {"headings": [{"headings_0": {"content": "pensioners; failure to utilize wage funds of UGX.0.8 billion; un-", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 Additionally, I observed that there was delayed access to payroll", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 8,922,417and payment of nineteen(19) staffs worth", "metadata": {"headings": [{"headings_0": {"content": "deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 8,922,417and payment of nineteen(19) staffs worth", "page": 399, "level": 2}}, {"headings_1": {"content": "pensioners; failure to utilize wage funds of UGX.0.8 billion; un-", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX 46,305,014 off the IPPS", "metadata": {"headings": [{"headings_0": {"content": "UGX 46,305,014 off the IPPS", "page": 399, "level": 3}}, {"headings_1": {"content": "deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 8,922,417and payment of nineteen(19) staffs worth", "page": 399, "level": 2}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted a number of issues in the implementation of the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted a number of issues in the implementation of the", "page": 399, "level": 3}}, {"headings_1": {"content": "UGX 46,305,014 off the IPPS", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "approved budget such as; incomplete works; partial implementation of activities under absorption of funds worth", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted a number of issues in the implementation of the", "page": 399, "level": 3}}, {"headings_1": {"content": "UGX 46,305,014 off the IPPS", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "UGX.1.3Bn that was swept back to consolidated fund account;", "metadata": {"headings": [{"headings_0": {"content": "UGX.1.3Bn that was swept back to consolidated fund account;", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of the", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "under performance of the donor & releases from other", "metadata": {"headings": [{"headings_0": {"content": "UGX.1.3Bn that was swept back to consolidated fund account;", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of the", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "government units worth UGX. 5.87Bn; delayed submission of", "metadata": {"headings": [{"headings_0": {"content": "government units worth UGX. 5.87Bn; delayed submission of", "page": 399, "level": 3}}, {"headings_1": {"content": "UGX.1.3Bn that was swept back to consolidated fund account;", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "quarterly monitoring reports to OPM & MoFPED", "metadata": {"headings": [{"headings_0": {"content": "government units worth UGX. 5.87Bn; delayed submission of", "page": 399, "level": 3}}, {"headings_1": {"content": "UGX.1.3Bn that was swept back to consolidated fund account;", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the district has an outstanding payables worth UGX. 43,702,393 by the end of the year", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district has an outstanding payables worth UGX. 43,702,393 by the end of the year", "page": 399, "level": 3}}, {"headings_1": {"content": "government units worth UGX. 5.87Bn; delayed submission of", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 Over payment of pension to 11 pensionaries worth UGX.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Over payment of pension to 11 pensionaries worth UGX.", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district has an outstanding payables worth UGX. 43,702,393 by the end of the year", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "2,318,376 arising from wrong scale.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Over payment of pension to 11 pensionaries worth UGX.", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district has an outstanding payables worth UGX. 43,702,393 by the end of the year", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted Misclassification of Expenditure worth UGX.296,881,279", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted Misclassification of Expenditure worth UGX.296,881,279", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 Over payment of pension to 11 pensionaries worth UGX.", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that UGX 130,582,400 accrued within the year and had", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX 130,582,400 accrued within the year and had", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Misclassification of Expenditure worth UGX.296,881,279", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "not yet been paid to pensioners by the year end. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX 130,582,400 accrued within the year and had", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Misclassification of Expenditure worth UGX.296,881,279", "page": 399, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I noted that UGX 130,582,400 accrued within the year and had", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Misclassification of Expenditure worth UGX.296,881,279", "page": 399, "level": 3}}]], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Under remittance of salaries deduction worth to UGX.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX 130,582,400 accrued within the year and had", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Misclassification of Expenditure worth UGX.296,881,279", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "352,211,360.", "metadata": {"headings": [{"headings_0": {"content": "352,211,360.", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that UGX 130,582,400 accrued within the year and had", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that funds amounting to 2 million relating to pension and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that funds amounting to 2 million relating to pension and", "page": 399, "level": 3}}, {"headings_1": {"content": "352,211,360.", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "gratuity were incorrectly charged on salaries and pension codes.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that funds amounting to 2 million relating to pension and", "page": 399, "level": 3}}, {"headings_1": {"content": "352,211,360.", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the Abim district did not have an approved strategic", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the Abim district did not have an approved strategic", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that funds amounting to 2 million relating to pension and", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "plan that is aligned to NDP-III and therefore lacks a certificate of compliance issued by National Planning Authority..", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the Abim district did not have an approved strategic", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that funds amounting to 2 million relating to pension and", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted misclassification of expenditure UGX.296,881,279 by", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted misclassification of expenditure UGX.296,881,279 by", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the Abim district did not have an approved strategic", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Abim DLG", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted misclassification of expenditure UGX.296,881,279 by", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the Abim district did not have an approved strategic", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted Lack of land title for Nyakwae Seed Secondary School.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted Lack of land title for Nyakwae Seed Secondary School.", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted misclassification of expenditure UGX.296,881,279 by", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted Irregular disbursement of UGX 175,113,737 for NUSAF", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted Irregular disbursement of UGX 175,113,737 for NUSAF", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Lack of land title for Nyakwae Seed Secondary School.", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "funds", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted Irregular disbursement of UGX 175,113,737 for NUSAF", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Lack of land title for Nyakwae Seed Secondary School.", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Irregular disbursement of UGX 175,113,737 for NUSAF", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX. 109,898,354 \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Irregular disbursement of UGX 175,113,737 for NUSAF", "page": 399, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Irregular disbursement of UGX 175,113,737 for NUSAF", "page": 399, "level": 3}}]], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Unaccounted for funds worth 1,412,507,436 at year end", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Irregular disbursement of UGX 175,113,737 for NUSAF", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Irregular disbursement of UGX 175,113,737 for NUSAF", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted Transfer from other Government units indicates", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Irregular disbursement of UGX 175,113,737 for NUSAF", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "387", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "of UGX. 1,073,044,082 more than the amount warrantied by"], [null, null, "Ugx. 224,945,899. The trial balance also indicate a figure of"], [null, null, "Ugx.1,194,065"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 400, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["", null, "of UGX. 1,073,044,082 more than the amount warrantied by"], [null, null, "Ugx. 224,945,899. The trial balance also indicate a figure of"], [null, null, "Ugx.1,194,065"], [null, null, ""], [null, null, "\uf0b7 I noted Statement of Cash Flow indicates a total amount from"], [null, null, "operating, investing and financing activities as"], [null, null, "Ugx.17,850,462,341 while the payment file indicates it as"], [null, null, "Ugx.17,808,775,851 leading to an overstatement of Ugx."], [null, null, "41,686,490."], [null, null, ""], [null, null, "\uf0b7 I noted Unsupported receivables figure in the Statement Of"], [null, null, "Financial Position of UGX. 1,683,003,314 as there is no schedule"], [null, null, "of receivables attached to the financial statement."], [null, null, ""], ["04 Kaboong DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of salaries worth UGX.12,181,796; failure to utilize wage funds of UGX. UGX.1.9billion.; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 9,870,780 I noted a number of issues in the implementation of the approved budget such; incomplete works; partial implementation of activities, under absorption of funds worth UGX.2.042Bn that was swept back to consolidated fund account; delayed submission of quarterly monitoring reports to OPM & MoFPED \uf0b7 The district mischarged expenditure worth UGX.275, 847,736 on wrong budget lines. \uf0b7 I noted under remittance of salaries worth UGX. 55,693,284 \uf0b7 The district mischarged expenditure worth UGX. 551,346,221 on wrong budget lines. \uf0b7 I noted 93 vacant positions at the district \uf0b7 I noted unbudgeted Funds from Ministry of Education and Sports to Kaabong DLG UGX.42,343,319 \uf0b7 I noted Irregular disbursement of NUSAF 3 Funds to M/S Agromax (U) Limited UGX.717,390,988", null, null], ["05", "Amudat DLG", ""], ["", "", "\uf0b7 I noted a number of anomalies during review of the district"], [null, "Opinion Unqualified", "pension & salary payrolls such as; Failure to submit wage"], [null, null, "estimates to MoPs, irregular deduction of loan instalments worth"], [null, "", "UGX.1,036,328; failure to utilize wage funds of UGX.0.851 billion"], [null, null, "un -deducted PAYE from political leaders\u2019 gratuity resulting in"], [null, null, "unpaid tax of UGX.6,432,420. and payment of two hundred two"], [null, null, "(222) staffs worth UGX.161,371,533 off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; incomplete works; partial"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 400, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "388", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 400, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "implementation and quantified under absorption of funds worth"], [null, null, "UGX.4.3Bn that was swept back to consolidated fund account;"], [null, null, "under performance of the donor & releases from other"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 401, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": [["", null, "implementation and quantified under absorption of funds worth"], [null, null, "UGX.4.3Bn that was swept back to consolidated fund account;"], [null, null, "under performance of the donor & releases from other"], [null, null, "government units worth UGX.1,744,210,000; delayed"], [null, null, "submission of quarterly monitoring reports to OPM & MoFPED"], [null, null, ""], [null, null, "\uf0b7 The district mischarged expenditure worth UGX.275, 847,736 on"], [null, null, "wrong budget lines."], [null, null, ""], [null, null, "\uf0b7 Over remittance of salaries worth UGX. 36,510,817"], [null, null, ""], [null, null, "\uf0b7 I further noted that all loan deductions relating to 7 employees"], [null, null, "did not have evidence of consent by the employees"], [null, null, "\uf0b7 UGX.101,273,688 was paid as residual arrears to 2 pensioners"], [null, null, "who had not been verified (and thus not part of schedule) by"], [null, null, "MoFPED"], [null, null, ""], [null, null, "\uf0b7 I noted that the entity had not prepared and approved a"], [null, null, "strategic plan that is aligned to the NDP-III at the time of audit."], [null, null, ""], [null, null, "\uf0b7 I noted that district failed to recover worth UGX.390,319,125 of"], [null, null, "YLP funds"], [null, null, ""], [null, null, "\uf0b7 I noted that the district has outstanding balance worth"], [null, null, "UGX.390,319,125 from UWEP"], ["06 Kotido DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs; payment of salaries worth UGX.1,395,233 to two (2) staffs that was no longer in service. \uf0b7 Additionally, I observed that there was delayed access to payroll by thirty nine (39) new employees; failure to utilize wage funds of UGX.4.127billion; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.8, 766,597. \uf0b7 Under remittance of salary deduction worth UGX.18, 888,478. \uf0b7 I noted that the district has unauthorized loan deductions worth UGX.196,780,103 \uf0b7 I noted that the Kotido district did not have an approved strategic plan that is aligned to NDP-III by the time of audit. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; incomplete works; partial implementation and no quantified activities under absorption of funds worth UGX.1,291,391,337that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.1,603,270,000; delayed submission of quarterly monitoring reports to OPM & MoFPED", null, null], ["07", "Kotido MC", "\uf0b7 I noted a number of anomalies during review of the municipal"], ["", "", "council pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 401, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": "389", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 401, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "Opinion", "estimates to MoPs,; payment of salaries worth UGX.1,819,248 to"], [null, "Unqualified", "two (2) staffs that was no longer in service ; failure to utilize"], [null, "", "wage funds of UGX.0.8 billion.; un-deducted PAYE from political"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 402, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": [["", "Opinion", "estimates to MoPs,; payment of salaries worth UGX.1,819,248 to"], [null, "Unqualified", "two (2) staffs that was no longer in service ; failure to utilize"], [null, "", "wage funds of UGX.0.8 billion.; un-deducted PAYE from political"], [null, null, "leaders\u2019 gratuity resulting in unpaid tax of UGX.12,448,800 and"], [null, null, "payment of sixteen (16) staffs worth UGX.68,011,511 off the"], [null, null, "IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as;; incomplete works; partial"], [null, null, "implantation non quantified under absorption of funds worth"], [null, null, "UGX.211,565,285 873 that was swept back to consolidated fund"], [null, null, "account; under performance of the donor & releases from other"], [null, null, "government units worth UGX.1,089,757,389; delayed"], [null, null, "submission of quarterly monitoring reports to OPM & MoFPED"], [null, null, ""], [null, null, "\uf0b7 I noted Over payment of salaries worth UGX.882,243 to 25 staff"], [null, null, "arising from wrong scale"], [null, null, ""], [null, null, "\uf0b7 I noted under remittance of salaries worth UGX. 43,787,620"], [null, null, ""], [null, null, "\uf0b7 I noted that the Municipal Council has unauthorized loan"], [null, null, "deductions worth UGX.14.77 million"], [null, null, ""], [null, null, "\uf0b7 I noted that the municipal council had not prepared and"], [null, null, "approved a strategic plan that is aligned to the NDP-III at the"], [null, null, "time of audit."], [null, null, "\uf0b7 The municipal has un recovered UWEP funds worth"], [null, null, "UGX.277,734,805."], [null, null, ""], ["08 Karenga DLG Opinion Unqualified \uf0b7 I noted anomalies during review of the district pension & salary payrolls such as; seventy-three (73) vacant positions; failure to utilize wage funds of UGX.1.089Bn.; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.5,294,160 and payment of eight (8) staffs worth UGX. 28,433,650 off the IPPS; under remittance of employee salary deductions worth UGX.361,889,043 \uf0b7 I noted issues in the implementation of the approved budget such as; under absorption of funds worth UGX.636,616,391 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.4,959,037,208 \uf0b7 The DLG did not have an approved strategic plan that is aligned to the NDP-III at the time of audit \uf0b7 The district mischarged expenditure worth UGX.275, 847,736 on wrong budget lines \uf0b7 I noted that Karenga district did not include IPPS recurrent costs in its budget.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 402, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": "390", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 402, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 I noted that the entity did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS. \uf0b7 I noted un quantified, partially implemented and un implemented planned output \uf0b7 I noted underperformance of maintenance funds worth UGX.35,851,027 \uf0b7 I noted that administrative advances worth UGX.36,367,220 remained unaccounted for at year end", null, null], ["09", "Nakapiripirit DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 403, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": [["\uf0b7 I noted that the entity did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS. \uf0b7 I noted un quantified, partially implemented and un implemented planned output \uf0b7 I noted underperformance of maintenance funds worth UGX.35,851,027 \uf0b7 I noted that administrative advances worth UGX.36,367,220 remained unaccounted for at year end", null, null], ["09", "Nakapiripirit DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion", "estimates to MoPs, Over payment of salary worth"], [null, "Unqualified", "UGX.6,225,884; Underpayment of salary worth UGX."], [null, "", "120,957,229; pension worth UGX.102,547,496 and payment of"], [null, null, "residual arrears to 17 pensioners (not part of schedule) worth"], [null, null, "UGX.228,354,584"], [null, null, ""], [null, null, "\uf0b7 I noted outstanding receivables worth UGX.748,268,485 by year"], [null, null, "end"], [null, null, "\uf0b7 I noted outstanding payables worth UGX.204,060,122 by year"], [null, null, "end"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by four (4) new employees and five (5) pensioners; failure to"], [null, null, "utilize wage funds of UGX.0.8 Bn, un-deducted PAYE from"], [null, null, "political leaders\u2019 gratuity resulting in unpaid tax of"], [null, null, "UGX.11,064,133and payment of twenty-six (6) staff and two (2)"], [null, null, "pensioners worth UGX.67,526,067 off the IPPS; over/under"], [null, null, "remittance of employee salary deductions worth UGX.12,510,739"], [null, null, "and UGX.30,390,380 respectively"], [null, null, ""], [null, null, "\uf0b7 The DLG did not have an approved strategic plan that is aligned"], [null, null, "to the NDP-III at the time of audit"], [null, null, "\uf0b7 I noted partially quantified, partially implemented and un"], [null, null, "implemented planned output"], [null, null, ""], [null, null, "\uf0b7 I noted issues in the implementation of the approved budget"], [null, null, "such as; under absorption of funds worth UGX.387,179,529 that"], [null, null, "was swept back to consolidated fund account; under"], [null, null, "performance of the donor & releases from other government"], [null, null, "units worth UGX.3,798,701,446;"], [null, null, ""], [null, null, "\uf0b7 I noted that the district did not prepare monthly wage, pension"], [null, null, "and gratuity performance analysis and thus did not submit"], [null, null, "quarterly returns on payroll to MoPS"], [null, null, "\uf0b7 ."], [null, null, "\uf0b7 I noted that funds to the tune of UGX.37,212,320 were"], [null, null, "irregularly diverted from the activities on which they were"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 403, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": "391", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 403, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "budgeted and spent on other activities without seeking and"], [null, null, "obtaining the necessary approvals."], [null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 404, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": [["", null, "budgeted and spent on other activities without seeking and"], [null, null, "obtaining the necessary approvals."], [null, null, ""], [null, null, "\uf0b7 Irregularities in evaluation and award of contract to Ramiram"], [null, null, "Company Ltd for the construction of a teachers\u2019 house in Doo"], [null, null, "Primary under procurement reference NAKP543/WRKS/20-"], [null, null, "21/00003"], [null, null, "\uf0b7 The district entered into a VAT exclusive contract with Bole"], [null, null, "Engineering Ltd (TIN:) vide NAKP543/WRKS/20-21/00005 worth"], [null, null, "UGX.55,000,000 despite the company being registered for VAT"], ["10 Moroto MC Opinion Unqualified \uf0b7 I noted anomalies during review of the Municipal pension & salary payrolls such as; Failure to submit wage estimates to MoPs Underpayment of salary worth UGX. 359,225; \uf0b7 Additionally, I observed that there was delayed access to payroll by two (2) pensioners; failure to utilize wage funds of UGX.0.32 Bn; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.3,314,340 over/under remittance of employee salary deductions worth UGX.5,297,009 and under UGX.1,329,429 respectively \uf0b7 The MC did not have an approved strategic plan that is aligned to the NDP-III at the time of audit \uf0b7 I noted issues in the implementation of the approved budget such as; under performance of the donor & releases from other government units worth UGX. 439,621,456; un quantified planned output \uf0b7 I noted that the Municipal Council did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS . \uf0b7 I noted that Expenditure amounting to UGX.40,544,000 remained unsupported as at the close of the financial year", null, null], ["11", "Nabilatuk DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion", "estimates to MoPs, Over payment of salary worth"], [null, "Unqualified", "UGX.41,886,731; Underpayment of salary worth UGX.88,251,765"], [null, "", "irregular deduction of loan instalments of twenty-seven (27)"], [null, null, "employees worth UGX.32,111,398 and excess loan deductions for"], [null, null, "eighteen (18) employees worth UGX.23,960,268"], [null, null, ""], [null, null, "\uf0b7 I noted payments to non-existent staff worth UGX.12,263,143"], [null, null, ""], [null, null, "\uf0b7 I noted over/under remittance of employee salary deductions"], [null, null, "worth UGX.22,136,522 and UGX.28,681,822 respectively"], [null, null, ""], [null, null, "\uf0b7 I noted outstanding receivables worth UGX.306,557,669."], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by twenty-seven (27) new employees; failure to utilize wage"], [null, null, "funds of UGX.0.766 Bn; un-deducted PAYE from political leaders\u2019"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 404, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": "392", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 404, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "gratuity resulting in unpaid tax of UGX.111,240 and payment of"], [null, null, "thirty-five (35) staff pensioners worth UGX.52,863,034 off the"], [null, null, "IPPS and residual arrears to two (2) staff UGX.3,128,128"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 405, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": [["", null, "gratuity resulting in unpaid tax of UGX.111,240 and payment of"], [null, null, "thirty-five (35) staff pensioners worth UGX.52,863,034 off the"], [null, null, "IPPS and residual arrears to two (2) staff UGX.3,128,128"], [null, null, ""], [null, null, "\uf0b7 The district did not have an approved strategic plan that is"], [null, null, "aligned to the NDP-III at the time of audit"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; un implemented works on construction"], [null, null, "of Nataparengan piped water system and rehabilitation of"], [null, null, "Lorukumo piped water system; under absorption of funds worth"], [null, null, "UGX.353,461,659 that was swept back to consolidated fund"], [null, null, "account; under performance of the donor & releases from other"], [null, null, "government units worth UGX.686,812,859;"], [null, null, ""], [null, null, "\uf0b7 I noted partially quantified and partially implemented planned"], [null, null, "output"], [null, null, ""], [null, null, "\uf0b7 I noted that the district did not prepare monthly wage, pension"], [null, null, "and gratuity performance analysis and thus did not submit"], [null, null, "quarterly returns on payroll to MoPS"], [null, null, ""], [null, null, "\uf0b7 I noted that Nabilatuk District received off-budget financing to a"], [null, null, "tune of UGX.12,464,800 directly from the Drylands Projects"], ["Mbale Branch Summary of Key Findings", null, null], ["01", "Bulambuli DLG", "\uf0b7 I noted a number of anomalies during review of the DLG pension"], ["", "", "& salary payrolls such as; delay to submit wage estimates to"], [null, "Opinion Unqualified", "MoPs; Underpayment of payroll worth UGX.53, 413,352; Wrong"], [null, null, "computation of gratuity worth net overpayment of UGX."], [null, "", "4,908,163 and payment of salaries worth UGX.799, 094 to one"], [null, null, "(1) staff that was no longer in service."], [null, null, ""], [null, null, "\uf0b7 I noted that the entity had receivables worth UGX 865,908,605"], [null, null, "and had Payables worth UGX.5,000,000 at close of financial year"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was failure to utilize wage"], [null, null, "funds of UGX.1.6Bn; un-deducted PAYE from political leaders\u2019"], [null, null, "gratuity resulting in unpaid tax of UGX.16,798,690and payment"], [null, null, "of nine (9) pensioners worth UGX.170,017,059 off the IPPS;"], [null, null, "partially implemented output worth UGX. 0.863Bn and un"], [null, null, "implemented output worth UGX.0.558Bn"], [null, null, ""], [null, null, "\uf0b7 I noted that the District LG did not prepare monthly wage,"], [null, null, "pension and gratuity performance analysis report for submission"], [null, null, "to MoPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; shoddy works at Bumugusha - Sisiyi"], [null, null, "Road, Gimayote - Malama Road, the boreholes; incomplete works"], [null, null, "on Buyaga-Muyembe road, Bulaago and Bwikhonge Health"], [null, null, "Centre IIs to IIIs; under absorption of funds worth"], [null, null, "UGX.2,653,035,652 that was swept back to consolidated fund"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 405, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": "393", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 405, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "account; under performance of the donor & releases from other"], [null, "government units worth UGX.234,118787; non submission of"], [null, "quarterly monitoring reports to OPM & MoFPED; delayed"], [null, "submission of performance reports and unremitted lower local"], [null, "government revenue worth UGX 47,216,000"], [null, ""], [null, "\uf0b7 The District mischarged expenditure worth UGX 103,936,059 on"], [null, "wrong budget lines."], [null, ""], [null, "\uf0b7 I observed that key positions, including that of District engineer,"], [null, "District production officer, District education officer, and District"], [null, "planner had remained vacant by end of year."], [null, ""], [null, "\uf0b7 I noted drug stock out at Bulaago Health Centre"], [null, ""], [null, "\uf0b7 I observed that the district lacked vital road equipment such as:"], [null, "Motor Grader, Wheel Loader, Bulldozer, Excavator and Cargo"], [null, "Truck"], [null, ""], [null, "\uf0b7 I noted an Under-deduction of LST worth UGX 214,800,000 and"], [null, "PAYE worth UGX 32,139,829."], [null, ""], ["02 Manafwa DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the DLG pension & salary payrolls such as; failure to submit wage estimates to MoPs, over payment of salaries worth UGX. 14,044,594; Underpayment of salaries worth UGX. 10,735,580; Wrong computation of gratuity worth net overpayment of UGX. 14,474,704 \uf0b7 I noted an over and under remittance of employee salary deductions worth UGX 129,973,902 \uf0b7 I observed that there was failure to utilize wage funds worth UGX.0.890 billion \uf0b7 I noted under deduction of PAYE from employee salary worth UGX. 20,600,350. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; under absorption of funds worth UGX. 2,423,640,138 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.2,041,524,555; delayed submission of quarterly monitoring reports to OPM & MoFPED; partial implementation of planned activities and under performance of funds meant for maintenance worth UGX. 7,252,593 \uf0b7 The DLG mischarged expenditure worth UGX. 476,473,064 on wrong budget lines \uf0b7 I however noted that UGX. 2,521,572 was paid as residual arrears to 10 staff and 2 pensioners who had not been verified (and thus not part of schedule) by MoFPED.", null]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 406, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": "394", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 406, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 I noted that 2 employees were paid a total of UGX. 7,461,459 without signed pay change reports. \uf0b7 I noted that the DLG did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS. \uf0b7 I noted outstanding payables worth UGX. 1,239,952,064.", null, null], ["03", "TORORO DLG", "\uf0b7 I noted a number of anomalies during review of the DLG pension"], ["", "", "& salary payrolls such as; Failure to submit wage estimates to"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 407, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": [["\uf0b7 I noted that 2 employees were paid a total of UGX. 7,461,459 without signed pay change reports. \uf0b7 I noted that the DLG did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS. \uf0b7 I noted outstanding payables worth UGX. 1,239,952,064.", null, null], ["03", "TORORO DLG", "\uf0b7 I noted a number of anomalies during review of the DLG pension"], ["", "", "& salary payrolls such as; Failure to submit wage estimates to"], [null, "OPINION: UNQUALIFIED", "MoPs, over payment of salaries worth UGX.4,068,031;"], [null, null, "Underpayment of salaries worth UGX.15,716,191 and payment of"], [null, "", "salaries worth UGX.57,446,500 to staffs that was no longer in"], [null, null, "service accrued pension worth UGX.47,240,461"], [null, null, ""], [null, null, "\uf0b7 I noted an over and under remittance of employee salary"], [null, null, "deductions worth UGX.6,208,787"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by one hundred seventeen (117) new employees; failure to"], [null, null, "utilize wage funds of UGX.2.18 Bn, un-deducted PAYE from"], [null, null, "political leaders\u2019 gratuity resulting in unpaid tax of UGX."], [null, null, "11,370,060 and payment of four (4) staffs worth UGX 3,683,801"], [null, null, "off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; failure to quantify planned output;"], [null, null, "partial and non- implementation of planned activities; under"], [null, null, "absorption of funds worth UGX. 2,597,410,656 that was swept"], [null, null, "back to consolidated fund account; under performance of the"], [null, null, "donor & releases from other government units worth UGX."], [null, null, "11.87Bn."], [null, null, ""], [null, null, "\uf0b7 The DLG mischarged expenditure worth UGX.45,068,279 on"], [null, null, "wrong budget lines."], [null, null, ""], [null, null, "\uf0b7 I noted that the DLG did not prepare monthly wage, pension and"], [null, null, "gratuity performance analysis reports and did not submit"], [null, null, "quarterly returns on payroll to MoPS"], [null, null, ""], [null, null, "\uf0b7 I noted payables worth UGX.335, 571,661 outstanding at year"], [null, null, "end."], ["04 MBALE CITY OPINION: Unqualified \uf0b7 I noted a number of anomalies during review of the city pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of salary and pension worth UGX.810,144,208; Underpayment of salary and pension worth UGX.915,374,687; Wrong computation of salaries worth net overpayment of UGX.91,569,052; payment of salaries worth UGX 30,376,995 to twenty six (26) staffs that were no longer in service and irregular deduction of loan instalments of one hundred seventeen (117) worth UGX. 159,385,584. \uf0b7 I noted receivables from other UWEP, YLP and other debtors", null, null]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 407, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": "395", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 407, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["worth UGX. 2,239,688,779 by the close of the financial year under review. \uf0b7 I noted outstanding payables worth UGX 545,408,158 at the end of the financial year. \uf0b7 The city did not have an approved strategic plan that is aligned to the NDP-III at the time of audit \uf0b7 Additionally, I observed failure to utilize wage funds of UGX. 1,235,588,920; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.3,015,540and payment of staffs and pensioners worth UGX.161,000,660 off the IPPS; unpaid salaries worth UGX.161,000,660; payment of consolidated health lunch allowance to ineligible staff worth UGX.2,170,750 and a net over payment of arrears of UGX.64,535,832 \uf0b7 I noted an over and under deduction of loans worth UGX.13,477,848 and UGX.14,453,773 respectively \uf0b7 I noted that the city did not prepare monthly wage, pension and gratuity performance analysis and did not submit quarterly returns on payroll to MoPS. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; partial and unquantified planned output, partial and non-implemented planned output ; shoddy works on Nambozo road incomplete works on Nambozo road; under absorption of funds worth UGX.1,600,759,501 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.3.17Bn; over absorption of funds worth UGX 73,268,000 \uf0b7 The city mischarged expenditure worth UGX 65,785,703 on wrong budget line \uf0b7 I noted non regular maintenance of street lights", null, null], ["05", "Bukwo DLG", "\uf0b7 I noted a number of anomalies during review of the DLG pension"], ["", "", "& salary payrolls such as; Failure to submit wage estimates to"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 408, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": [["worth UGX. 2,239,688,779 by the close of the financial year under review. \uf0b7 I noted outstanding payables worth UGX 545,408,158 at the end of the financial year. \uf0b7 The city did not have an approved strategic plan that is aligned to the NDP-III at the time of audit \uf0b7 Additionally, I observed failure to utilize wage funds of UGX. 1,235,588,920; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.3,015,540and payment of staffs and pensioners worth UGX.161,000,660 off the IPPS; unpaid salaries worth UGX.161,000,660; payment of consolidated health lunch allowance to ineligible staff worth UGX.2,170,750 and a net over payment of arrears of UGX.64,535,832 \uf0b7 I noted an over and under deduction of loans worth UGX.13,477,848 and UGX.14,453,773 respectively \uf0b7 I noted that the city did not prepare monthly wage, pension and gratuity performance analysis and did not submit quarterly returns on payroll to MoPS. \uf0b7 I noted a number of issues in the implementation of the approved budget such as; partial and unquantified planned output, partial and non-implemented planned output ; shoddy works on Nambozo road incomplete works on Nambozo road; under absorption of funds worth UGX.1,600,759,501 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.3.17Bn; over absorption of funds worth UGX 73,268,000 \uf0b7 The city mischarged expenditure worth UGX 65,785,703 on wrong budget line \uf0b7 I noted non regular maintenance of street lights", null, null], ["05", "Bukwo DLG", "\uf0b7 I noted a number of anomalies during review of the DLG pension"], ["", "", "& salary payrolls such as; Failure to submit wage estimates to"], [null, "Opinion", "MoPs, Over payment of salary worth UGX.4,296,996;"], [null, "Unqualified", "Underpayment of salary, gratuity and pension worth"], [null, "", "UGX.16,337,404 and delayed deletion of 4 staff from the payroll"], [null, null, "worth UGX.9,328,845"], [null, null, ""], [null, null, "\uf0b7 I noted that the district did not prepare monthly wage, pension"], [null, null, "and gratuity performance analysis and thus did not submit"], [null, null, "quarterly returns on payroll to MoPS"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by 0ne (1) new employee and nine (2) pensioners; failure to"], [null, null, "utilize wage funds of UGX.0.568 billion; un-deducted PAYE from"], [null, null, "political leaders\u2019 gratuity resulting in unpaid tax of"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 408, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": "396", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 408, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "UGX.11,064,570 over and under remittance of employee salary"], [null, "deductions worth UGX.1,789,798 and UGX.14,974,441"], [null, "respectively"], [null, ""], [null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, "approved budget such as; delayed works at the HCIIs; under"], [null, "absorption of funds worth UGX.2,421,073,740 that was swept"], [null, "back to consolidated fund account; under performance of the"], [null, "donor & releases from other government units worth"], [null, "UGX.6,333,457,050; partial and un quantified planned output"], [null, "and partial and un implemented planned output"], [null, ""], [null, "\uf0b7 The district did not prepare annual monitoring plans neither were"], [null, "quarterly monitoring reports prepared and submitted."], [null, ""], [null, "\uf0b7 I noted underperformance of budgeted funds for NUSAF-3"], [null, "projects worth UGX.183,000,000 and URF funds worth"], [null, "UGX.10,265,009 that affected implementation of the programs"], [null, ""], [null, "\uf0b7 I observed that the district lacked vital road equipment like an"], [null, "excavator, a bulldozer, a pedestrian roller and tampers/rammers."], [null, ""], [null, "\uf0b7 I noted an under absorption of funds worth UGX 1,005,458,204"], [null, "relating to construction of the college, secondary school and"], [null, "upgrading of HCIIs"], [null, ""], [null, "\uf0b7 The district lacked titles for 36 pieces of its land."], ["06 Sironko DLG Opinion Unqualified \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage estimates to MoPs, Over payment of salary worth UGX.3,937,076; Underpayment of salary worth UGX.9,336,463 delayed deletion of 3 staff from the payroll worth UGX.2,418,531 and 365 positions vacant \uf0b7 I noted residual arrear payments to one (1) pensioner who was not on the schedule worth UGX.25,856,920 \uf0b7 I noted outstanding receivables worth UGX.1, 395,021,574 and payables worth UGX.1, 271,747,912 by the end of the year. \uf0b7 Additionally, I observed that there was delayed access to payroll by nineteen (19) new employees and two (2) pensioners; un- deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX.13,980,570 over/under remittance of employee salary deductions worth UGX.12,620,619 and UGX.18,207,521 respectively \uf0b7 The district did not have an approved strategic plan that is aligned to the NDP-III at the time of audit \uf0b7 I noted partial and unquantified planned output, partial and non- implemented planned output", null]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 409, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": "397", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 409, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 I noted issues in the implementation of the approved budget such as; delayed works at Buyobo Health Centre, Buteeza/Bumirisa Seed Secondary School; under performance of the donor & releases from other government units worth UGX.31,073,887; \uf0b7 The district lacked land tittles for 14 of its properties \uf0b7 I noted that the district did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS \uf0b7 I noted Un recovered YLP/Women groups funds worth UGX 1,076,861,319", null, null], ["07", "Namisidwa DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 410, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": [["\uf0b7 I noted issues in the implementation of the approved budget such as; delayed works at Buyobo Health Centre, Buteeza/Bumirisa Seed Secondary School; under performance of the donor & releases from other government units worth UGX.31,073,887; \uf0b7 The district lacked land tittles for 14 of its properties \uf0b7 I noted that the district did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS \uf0b7 I noted Un recovered YLP/Women groups funds worth UGX 1,076,861,319", null, null], ["07", "Namisidwa DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Failure to submit wage"], [null, "Opinion", "estimates to MoPs, payment of salaries worth UGX.9,737,931 to"], [null, "UnQualified", "twelve (12) staffs that were no longer in service over/under"], [null, "", "remittances of employee salary deductions worth"], [null, null, "UGX.15,456,000 and UGX.9,368,000 respectively"], [null, null, ""], [null, null, "\uf0b7 Additionally, I observed that there was delayed access to payroll"], [null, null, "by eleven (11) pensioners; failure to utilize wage funds of"], [null, null, "UGX.1.8 billion; un-deducted PAYE from political leaders\u2019 gratuity"], [null, null, "resulting in unpaid tax of UGX.10,343,040 and payment of"], [null, null, "twenty twelve (12) staffs worth UGX.44,528,289 off the IPPS"], [null, null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; Failure to Construct Namboko Seed"], [null, null, "Secondary School ; delayed works of Mukoto Seed Secondary"], [null, null, "School ; under absorption of funds worth UGX.1,965,728,111"], [null, null, "that was swept back to consolidated fund account; under"], [null, null, "performance of the donor & releases from other government"], [null, null, "units worth UGX.639,520,961; delayed submission of quarterly"], [null, null, "monitoring reports to OPM & MoFPED; Un implemented"], [null, null, "procurement plan worth UGX 2,601,160,000 and"], [null, null, "Underperformance of maintenance funds worth UGX.27,667,500."], [null, null, ""], [null, null, "\uf0b7 District received off-budget financing worth UGX.153,248,760"], [null, null, "directly from Ministry of Health (MoH)"], [null, null, ""], [null, null, "\uf0b7 I noted outstanding receivables worth UGX 1,380,786,175"], [null, null, ""], [null, null, "\uf0b7"], [null, null, "\uf0b7 The entity did not prepare and submit the annual monitoring"], [null, null, "plans to Moped, MoLG and NPA as required."], [null, null, "\uf0b7 I noted Underperformance of UWEP/YLP funds worth of"], [null, null, "UGX.170,000,000"], [null, null, "\uf0b7 I noted district land lacked titles"], ["08 Bududa DLG \uf0b7 I noted a number of anomalies during review of the district pension & salary payrolls such as; Failure to submit wage", null, null]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 410, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": "398", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 410, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["Opinion Unqualified estimates to MoPs, over payment of salary worth UGX. 40,955,029 Underpayment of salary due to wrong salary scales worth UGX 1,770,196 and Wrong computation of gratuity worth net overpayment of UGX. 16,342,974; \uf0b7 I noted payment to twelve (12) employees without signed pay change reports worth UGX. 33,563,249 \uf0b7 Additionally, I observed that there was; failure to utilize wage funds of UGX.0.386 billion; un-deducted PAYE from political leaders\u2019 gratuity resulting in unpaid tax of UGX. 25,271,520; over/under remittance of employee salary deductions wort UGX. 374,322,700 and UGX. 2,544,986 respectively and residual arrears to 10 staff and 5 pensioners (not part of schedule) worth UGX. 53,269,453 \uf0b7 I noted a number of issues in the implementation of the approved budget such as; incomplete works on five Community Access Roads (CARs); under absorption of funds worth UGX. 3,358,629,901 that was swept back to consolidated fund account; under performance of the donor & releases from other government units worth UGX.12,509,500; Under performance of maintenance funds worth UGX. 2,807,020 and un implemented procurement plan worth UGX.357,489,000 \uf0b7 I noted an under absorption of preliminary expenditures worth UGX 327,911,000 \uf0b7 I noted partial and non-implemented planned output \uf0b7 The district mischarged expenditure worth UGX. 53,269,453 on wrong budget lines. \uf0b7 It was noted that the district did not conduct revenue assessment. \uf0b7 I noted that the lacked District signed MOUs for Donor funds received during the year worth UGX. 25,203,300 from United Nations Children Fund (UNICEF) and World Health Organization (WHO).", null, null], ["09", "KIBUKU DLG", "\uf0b7 I noted a number of anomalies during review of the district"], ["", "", "pension & salary payrolls such as; Underpayment of pension"], [null, "Opinion", "worth UGX.97,316,845.; payment of salaries worth"], [null, "Unqualified", "UGX.7,336,993 to fourteen (14) staffs that was no longer in"], [null, "", "service and over remittance of employee salary deductions"], [null, null, "UGX.430,578,979"], [null, null, ""], [null, null, "\uf0b7 I noted outstanding payables worth UGX 128,739,122 at year"], [null, null, "end."], [null, null, ""], [null, null, "\uf0b7 I observed that there was delayed access to payroll by twenty-"], [null, null, "seven (27) new employees and nineteen (19) pensioners and"], [null, null, "420 vacant staff positions"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 411, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": "399", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 411, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, ""], [null, null, "\uf0b7 I noted a number of issues in the implementation of the"], [null, null, "approved budget such as; I noted partial and unquantified"], [null, null, "planned output, partial and non-implemented planned output;"], [null, null, "under absorption of funds worth UGX 5,639,972,053 that was"], [null, null, "swept back to consolidated fund account; under performance of"], [null, null, "the donor & releases from other government units worth"], [null, null, "UGX.789,212,932 and failed submission of quarterly monitoring"], [null, null, "reports to OPM & MoFPED"], [null, null, ""], [null, null, "\uf0b7 The district mischarged expenditure worth UGX.47,252,328 on"], [null, null, "wrong budget lines"], [null, null, ""], [null, null, "\uf0b7 I noted that Kibuku Health Centre IV experienced drug stock outs"], [null, null, ""], [null, null, "\uf0b7 I noted that the entity failed to procure assorted medical"], [null, null, "equipment for upgraded HCs worth UGX.210,937,500"], [null, null, ""], [null, null, "\uf0b7 I noted that the entity failed to conduct pre-bid meetings for 23"], [null, null, "contracts as provided for in the tender documents"], [null, null, "\uf0b7 I noted unrecovered funds from Women groups worth"], [null, null, "UGX.522,692,690"], ["ARUA BRANCH Summary of Key Findings", null, null], ["01.", "Obongi DLG", "\uf0b7 I reviewed funds absorption and noted that UGX.4.6 billion (100%) was spent out of the total receipts of UGX.5.9 billion,"], ["", "", null], [null, "Opinion", null], [null, "Unqualified", "resulting in an unabsorbed balance of UGX.1.3 billion. The unabsorbed balance was subsequently swept back to the"], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 412, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": "400", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 412, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "following;"], [null, "\uf0b7 The Entity budgeted to receive UGX.17,548,360,000 as transfers"], [null, "from other Government Units. However, only"]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 413, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": [["", "following;"], [null, "\uf0b7 The Entity budgeted to receive UGX.17,548,360,000 as transfers"], [null, "from other Government Units. However, only"], [null, "UGX.14,007,769,263 (80%) was received. The Accounting Officer"], [null, "explained that low Local Revenue performance was due to the"], [null, "effects of COVID 19 lockdown that affected the performance of"], [null, "markets and secondly the disaster of floods impacted negatively"], [null, "on our major source of revenue, fisheries where most landing"], [null, "sites were flooded."], [null, "\uf0b7 The Entity budgeted to receive UGX.17,548,360,000 as transfers"], [null, "from other Government Units. However, only"], [null, "UGX.14,007,769,263 (80%) was received. The Accounting Officer"], [null, "explained that The under-performance of other government"], [null, "transfers was due to low performance of DRDIP. The funding for"], [null, "DRDIP was only for approved sub projects which were generated"], [null, "by the beneficiary groups."], [null, "\uf0b7 The District budgeted to receive UGX. 655,424,300 as"], [null, "external/donor financing out of which UGX.630,174,440 (96 %),"], [null, "was receivedThe Accounting Officer explained that External"], [null, "Financing performed very well up to 96% and all planned"], [null, "activities were implemented as planned. The difference of only"], [null, "4% has had no impact the implementation of the planned"], [null, "activities"], [null, "\uf0b7 Out of the total receipts for the financial year of"], [null, "UGX.27,315,767,447, UGX.42,423,071,166 (92%) was spent by"], [null, "the entity resulting in an unspent balance of UGX."], [null, "22,056,617,661 (81%). The unspent balance at the end of the"], [null, "financial year was subsequently swept back to the consolidated"], [null, "fund account. I advised the Accounting Officer to ensure that"], [null, "funds for these activities are in subsequent year un implemented"], [null, "activities rolled over and subsequently ensure the speedy"], [null, "implementation."], [null, "\uf0b7 I noted that the District received a total of UGX.22,103,714 as"], [null, "capitation grant. I reviewed the bank statements sampled"], [null, "schools and noted that the funds were still on the school"], [null, "accounts by 30th September, 2021 and had hence not been"], [null, "utilized. I advised the Accounting Officer to liaise with relevant"], [null, "authorities and ensure that these funds are put to productive"], [null, "usage."], ["02\\. ZOMBO DLG Opinion Unqualified \uf0b7 I reviewed funds absorption and noted that UGX.12.35 billion (81.78%) was spent out of the total receipts of UGX.15.1 billion, resulting in an unabsorbed balance of UGX.2.75 billion. The unabsorbed balance was subsequently swept back to the consolidated fund account. \uf0b7 A comparison of base pay in the IPPS payroll registers with the salary structure for 2020/21, revealed that 23 staff were paid", null]], "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 413, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "of UGX. 1,073,044,082 more than the amount warrantied by"], "type": "table"}}, {"content": "401", "metadata": {"headings": [{"headings_0": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted Award of a VAT inclusive contract to a non-VAT registered supplier worth UGX. 610,546,414 with a VAT amount", "page": 399, "level": 3}}], "page": 413, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "using wrong salary scales, leading to under payments of UGX", "metadata": {"headings": [{"headings_0": {"content": "using wrong salary scales, leading to under payments of UGX", "page": 414, "level": 3}}, {"headings_1": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "0.932 million, contrary to Section B\u2013a (6) & (7) of the Uganda", "metadata": {"headings": [{"headings_0": {"content": "using wrong salary scales, leading to under payments of UGX", "page": 414, "level": 3}}, {"headings_1": {"content": "warranties in the statement of appropriation of Ugx. 848,098,183, Actual in the statement of appropriation and note 5", "page": 399, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Public Service Standing Orders, 2010.", "metadata": {"headings": [{"headings_0": {"content": "Public Service Standing Orders, 2010.", "page": 414, "level": 3}}, {"headings_1": {"content": "using wrong salary scales, leading to under payments of UGX", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that UGX.20,116,483 was paid to 12 staff who had either retired, transferred, absconded or died. I advised the Accounting Officer to ensure prompt removal of staff from the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.20,116,483 was paid to 12 staff who had either retired, transferred, absconded or died. I advised the Accounting Officer to ensure prompt removal of staff from the", "page": 414, "level": 3}}, {"headings_1": {"content": "Public Service Standing Orders, 2010.", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.20,116,483 was paid to 12 staff who had either retired, transferred, absconded or died. I advised the Accounting Officer to ensure prompt removal of staff from the", "page": 414, "level": 3}}, {"headings_1": {"content": "Public Service Standing Orders, 2010.", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that whereas UGX.3,328,551,409 was deducted from", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.20,116,483 was paid to 12 staff who had either retired, transferred, absconded or died. I advised the Accounting Officer to ensure prompt removal of staff from the", "page": 414, "level": 3}}, {"headings_1": {"content": "Public Service Standing Orders, 2010.", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.20,116,483 was paid to 12 staff who had either retired, transferred, absconded or died. I advised the Accounting Officer to ensure prompt removal of staff from the", "page": 414, "level": 3}}, {"headings_1": {"content": "Public Service Standing Orders, 2010.", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.3,319,064,736 was remitted, leading to an over and/or", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.3,319,064,736 was remitted, leading to an over and/or", "page": 414, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.20,116,483 was paid to 12 staff who had either retired, transferred, absconded or died. I advised the Accounting Officer to ensure prompt removal of staff from the", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "under remittance amounting to UGX.7,357,520 and UGX", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.3,319,064,736 was remitted, leading to an over and/or", "page": 414, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.20,116,483 was paid to 12 staff who had either retired, transferred, absconded or died. I advised the Accounting Officer to ensure prompt removal of staff from the", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "6,415,791 respectively. The Accounting Officer explained that the", "metadata": {"headings": [{"headings_0": {"content": "6,415,791 respectively. The Accounting Officer explained that the", "page": 414, "level": 3}}, {"headings_1": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.3,319,064,736 was remitted, leading to an over and/or", "page": 414, "level": 2}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "underpayment would be paid during subsequent remittances.", "metadata": {"headings": [{"headings_0": {"content": "6,415,791 respectively. The Accounting Officer explained that the", "page": 414, "level": 3}}, {"headings_1": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.3,319,064,736 was remitted, leading to an over and/or", "page": 414, "level": 2}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District made unauthorized loan deductions totaling UGX 680 million. The deductions were from 461", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions totaling UGX 680 million. The deductions were from 461", "page": 414, "level": 3}}, {"headings_1": {"content": "6,415,791 respectively. The Accounting Officer explained that the", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "employees that neither had letters of undertaking nor existed in", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions totaling UGX 680 million. The deductions were from 461", "page": 414, "level": 3}}, {"headings_1": {"content": "6,415,791 respectively. The Accounting Officer explained that the", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the", "metadata": {"headings": [{"headings_0": {"content": "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the", "page": 414, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions totaling UGX 680 million. The deductions were from 461", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "PDMS-Payroll Deduction Management System, operated by PCA- Payroll Consults Africa.", "metadata": {"headings": [{"headings_0": {"content": "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the", "page": 414, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions totaling UGX 680 million. The deductions were from 461", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 13 newly recruited/ transferred employees delayed", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 13 newly recruited/ transferred employees delayed", "page": 414, "level": 3}}, {"headings_1": {"content": "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the", "page": 414, "level": 2}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "to access payroll, with delays ranging between 1-2 months.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 13 newly recruited/ transferred employees delayed", "page": 414, "level": 3}}, {"headings_1": {"content": "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the", "page": 414, "level": 2}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Delayed access to payroll leads to demotivation of the affected", "metadata": {"headings": [{"headings_0": {"content": "Delayed access to payroll leads to demotivation of the affected", "page": 414, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 13 newly recruited/ transferred employees delayed", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "staff and accumulation of salary arrears.", "metadata": {"headings": [{"headings_0": {"content": "Delayed access to payroll leads to demotivation of the affected", "page": 414, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 13 newly recruited/ transferred employees delayed", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that one pensioner; Okenga Abedican delayed to access the pension payroll, with delays of 31 days. Delayed access to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that one pensioner; Okenga Abedican delayed to access the pension payroll, with delays of 31 days. Delayed access to", "page": 414, "level": 3}}, {"headings_1": {"content": "Delayed access to payroll leads to demotivation of the affected", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "the pension payroll leads to poor wellbeing of the affected retirees as well as accumulation of pension arrears. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that one pensioner; Okenga Abedican delayed to access the pension payroll, with delays of 31 days. Delayed access to", "page": 414, "level": 3}}, {"headings_1": {"content": "Delayed access to payroll leads to demotivation of the affected", "page": 414, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I noted that one pensioner; Okenga Abedican delayed to access the pension payroll, with delays of 31 days. Delayed access to", "page": 414, "level": 3}}, {"headings_1": {"content": "Delayed access to payroll leads to demotivation of the affected", "page": 414, "level": 3}}]], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I observed that there were variances of UGX.263,261,431", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that one pensioner; Okenga Abedican delayed to access the pension payroll, with delays of 31 days. Delayed access to", "page": 414, "level": 3}}, {"headings_1": {"content": "Delayed access to payroll leads to demotivation of the affected", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "between the figures in the MoPS IPPS and district payroll registers. I advised the Accounting Officer to ensure that the district IPPS payroll registers are consistent with MoPS payroll", "metadata": {"headings": [{"headings_0": {"content": "between the figures in the MoPS IPPS and district payroll registers. I advised the Accounting Officer to ensure that the district IPPS payroll registers are consistent with MoPS payroll", "page": 414, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that one pensioner; Okenga Abedican delayed to access the pension payroll, with delays of 31 days. Delayed access to", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "data. \n", "metadata": {"headings": [{"headings_0": {"content": "between the figures in the MoPS IPPS and district payroll registers. I advised the Accounting Officer to ensure that the district IPPS payroll registers are consistent with MoPS payroll", "page": 414, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that one pensioner; Okenga Abedican delayed to access the pension payroll, with delays of 31 days. Delayed access to", "page": 414, "level": 3}}, [{"headings_0": {"content": "between the figures in the MoPS IPPS and district payroll registers. I advised the Accounting Officer to ensure that the district IPPS payroll registers are consistent with MoPS payroll", "page": 414, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that one pensioner; Okenga Abedican delayed to access the pension payroll, with delays of 31 days. Delayed access to", "page": 414, "level": 3}}]], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Included in the Statement of Financial Position on page 7 of the Financial Statements are receivables worth UGX.485,694,634 as", "metadata": {"headings": [{"headings_0": {"content": "between the figures in the MoPS IPPS and district payroll registers. I advised the Accounting Officer to ensure that the district IPPS payroll registers are consistent with MoPS payroll", "page": 414, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that one pensioner; Okenga Abedican delayed to access the pension payroll, with delays of 31 days. Delayed access to", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "supported by Note 19 to the financial statements. The amount for the previous financial year was UGX.193,836,559. The amounts relate to advances to Youth and Women Interest groups. I advised the Accounting Officer to continue sensitizing Youth Interest Groups and women groups to recover the funds.", "metadata": {"headings": [{"headings_0": {"content": "supported by Note 19 to the financial statements. The amount for the previous financial year was UGX.193,836,559. The amounts relate to advances to Youth and Women Interest groups. I advised the Accounting Officer to continue sensitizing Youth Interest Groups and women groups to recover the funds.", "page": 414, "level": 3}}, {"headings_1": {"content": "between the figures in the MoPS IPPS and district payroll registers. I advised the Accounting Officer to ensure that the district IPPS payroll registers are consistent with MoPS payroll", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that the District had deposits worth UGX.396,301,510 presented in the Statement of Financial Position and disclosed in note 25 to the financial statements. The figure increased by", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District had deposits worth UGX.396,301,510 presented in the Statement of Financial Position and disclosed in note 25 to the financial statements. The figure increased by", "page": 414, "level": 3}}, {"headings_1": {"content": "supported by Note 19 to the financial statements. The amount for the previous financial year was UGX.193,836,559. The amounts relate to advances to Youth and Women Interest groups. I advised the Accounting Officer to continue sensitizing Youth Interest Groups and women groups to recover the funds.", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.4,000,000 from UGX.394,301,510 which were recoveries of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District had deposits worth UGX.396,301,510 presented in the Statement of Financial Position and disclosed in note 25 to the financial statements. The figure increased by", "page": 414, "level": 3}}, {"headings_1": {"content": "supported by Note 19 to the financial statements. The amount for the previous financial year was UGX.193,836,559. The amounts relate to advances to Youth and Women Interest groups. I advised the Accounting Officer to continue sensitizing Youth Interest Groups and women groups to recover the funds.", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "the Youth Livelihood Programme (YLP) as recommended by", "metadata": {"headings": [{"headings_0": {"content": "the Youth Livelihood Programme (YLP) as recommended by", "page": 414, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District had deposits worth UGX.396,301,510 presented in the Statement of Financial Position and disclosed in note 25 to the financial statements. The figure increased by", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Inspectorate of Government.", "metadata": {"headings": [{"headings_0": {"content": "the Youth Livelihood Programme (YLP) as recommended by", "page": 414, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District had deposits worth UGX.396,301,510 presented in the Statement of Financial Position and disclosed in note 25 to the financial statements. The figure increased by", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that though the district had prepared the Strategic plan,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that though the district had prepared the Strategic plan,", "page": 414, "level": 3}}, {"headings_1": {"content": "the Youth Livelihood Programme (YLP) as recommended by", "page": 414, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "402 \nit was still in draft form at the time of audit and certification from", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that though the district had prepared the Strategic plan,", "page": 414, "level": 3}}, {"headings_1": {"content": "the Youth Livelihood Programme (YLP) as recommended by", "page": 414, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I noted that though the district had prepared the Strategic plan,", "page": 414, "level": 3}}, {"headings_1": {"content": "the Youth Livelihood Programme (YLP) as recommended by", "page": 414, "level": 3}}]], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "NPA had not been obtained. I advised the Accounting Officer to liaise with NPA to expedite the process of reviewing and approval", "metadata": {"headings": [{"headings_0": {"content": "NPA had not been obtained. I advised the Accounting Officer to liaise with NPA to expedite the process of reviewing and approval", "page": 415, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that though the district had prepared the Strategic plan,", "page": 414, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "the Strategic Plan of the District.", "metadata": {"headings": [{"headings_0": {"content": "NPA had not been obtained. I advised the Accounting Officer to liaise with NPA to expedite the process of reviewing and approval", "page": 415, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that though the district had prepared the Strategic plan,", "page": 414, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 415, "level": 3}}, {"headings_1": {"content": "NPA had not been obtained. I advised the Accounting Officer to liaise with NPA to expedite the process of reviewing and approval", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.1,040,800,000 during the year but collected UGX.296,535,563 representing (29%) performance. The", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 415, "level": 3}}, {"headings_1": {"content": "NPA had not been obtained. I advised the Accounting Officer to liaise with NPA to expedite the process of reviewing and approval", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "shortfalls in Local Revenue collections of UGX.744,264,437 (71%) were recorded in Local Service Tax, Land Fees , Business Licence, other tax revenues, administrative fees and Application Fees.", "metadata": {"headings": [{"headings_0": {"content": "shortfalls in Local Revenue collections of UGX.744,264,437 (71%) were recorded in Local Service Tax, Land Fees , Business Licence, other tax revenues, administrative fees and Application Fees.", "page": 415, "level": 3}}, {"headings_1": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "- The District budgeted to receive UGX. 1,426,989,000 as external/donor financing out of which UGX.1,304,944 (0.09%), was received.", "metadata": {"headings": [{"headings_0": {"content": "shortfalls in Local Revenue collections of UGX.744,264,437 (71%) were recorded in Local Service Tax, Land Fees , Business Licence, other tax revenues, administrative fees and Application Fees.", "page": 415, "level": 3}}, {"headings_1": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "shortfalls in Local Revenue collections of UGX.744,264,437 (71%) were recorded in Local Service Tax, Land Fees , Business Licence, other tax revenues, administrative fees and Application Fees.", "page": 415, "level": 3}}, {"headings_1": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 Out of the total receipts for the financial year of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 415, "level": 3}}, {"headings_1": {"content": "shortfalls in Local Revenue collections of UGX.744,264,437 (71%) were recorded in Local Service Tax, Land Fees , Business Licence, other tax revenues, administrative fees and Application Fees.", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.28,843,895,403, UGX.25,055,771,226 (97%) was spent by the district resulting in an unspent balance of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 415, "level": 3}}, {"headings_1": {"content": "shortfalls in Local Revenue collections of UGX.744,264,437 (71%) were recorded in Local Service Tax, Land Fees , Business Licence, other tax revenues, administrative fees and Application Fees.", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "UGX.3,788,124,204. The unspent balance at the end of the", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,788,124,204. The unspent balance at the end of the", "page": 415, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "financial year was subsequently swept back to the consolidated fund account.", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,788,124,204. The unspent balance at the end of the", "page": 415, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the district prepared annual monitoring plans dated 02/08/2021, but had not been submitted to MoFPED, MoLG and NPA as required by the time of audit (10/09/2021). Further, the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district prepared annual monitoring plans dated 02/08/2021, but had not been submitted to MoFPED, MoLG and NPA as required by the time of audit (10/09/2021). Further, the", "page": 415, "level": 3}}, {"headings_1": {"content": "UGX.3,788,124,204. The unspent balance at the end of the", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "district had not also submitted quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required by the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district prepared annual monitoring plans dated 02/08/2021, but had not been submitted to MoFPED, MoLG and NPA as required by the time of audit (10/09/2021). Further, the", "page": 415, "level": 3}}, {"headings_1": {"content": "UGX.3,788,124,204. The unspent balance at the end of the", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "time of audit (10/09/2021). This practice is not only in", "metadata": {"headings": [{"headings_0": {"content": "time of audit (10/09/2021). This practice is not only in", "page": 415, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district prepared annual monitoring plans dated 02/08/2021, but had not been submitted to MoFPED, MoLG and NPA as required by the time of audit (10/09/2021). Further, the", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "contravention of the circular instructions but also hinders efforts of timely monitoring of the implementation of the budget.", "metadata": {"headings": [{"headings_0": {"content": "time of audit (10/09/2021). This practice is not only in", "page": 415, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district prepared annual monitoring plans dated 02/08/2021, but had not been submitted to MoFPED, MoLG and NPA as required by the time of audit (10/09/2021). Further, the", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that management submitted performance reports for Q1", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that management submitted performance reports for Q1", "page": 415, "level": 3}}, {"headings_1": {"content": "time of audit (10/09/2021). This practice is not only in", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "and Q2 in time while performance reports for Q3 and Q4 were submitted after deadline given for submission of the reports.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that management submitted performance reports for Q1", "page": 415, "level": 3}}, {"headings_1": {"content": "time of audit (10/09/2021). This practice is not only in", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 415, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management submitted performance reports for Q1", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "are important in ensuring that the budget performs as expected.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 415, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management submitted performance reports for Q1", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted delayed completion of Construction of Atyak Seed Secondary School under the UGIFT project, A joint supervision", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted delayed completion of Construction of Atyak Seed Secondary School under the UGIFT project, A joint supervision", "page": 415, "level": 3}}, {"headings_1": {"content": "\uf0b7 In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "report dated 18/5/2021 was reviewed and put the work so far done at only 66% and cumulative total payments had been made", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted delayed completion of Construction of Atyak Seed Secondary School under the UGIFT project, A joint supervision", "page": 415, "level": 3}}, {"headings_1": {"content": "\uf0b7 In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "of UGX 1,365,729,024 ( representing 65% of the contract sum) by end of year. By the time of the audit in September 2021,", "metadata": {"headings": [{"headings_0": {"content": "of UGX 1,365,729,024 ( representing 65% of the contract sum) by end of year. By the time of the audit in September 2021,", "page": 415, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted delayed completion of Construction of Atyak Seed Secondary School under the UGIFT project, A joint supervision", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "about 5% of the works were still incomplete yet the contract had long expired.", "metadata": {"headings": [{"headings_0": {"content": "of UGX 1,365,729,024 ( representing 65% of the contract sum) by end of year. By the time of the audit in September 2021,", "page": 415, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted delayed completion of Construction of Atyak Seed Secondary School under the UGIFT project, A joint supervision", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District received a total of UGX.154,269,648. I", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District received a total of UGX.154,269,648. I", "page": 415, "level": 3}}, {"headings_1": {"content": "of UGX 1,365,729,024 ( representing 65% of the contract sum) by end of year. By the time of the audit in September 2021,", "page": 415, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "reviewed the bank statements for sampled schools and noted that the funds were still on the schools\u2019 accounts by 30th \n403", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District received a total of UGX.154,269,648. I", "page": 415, "level": 3}}, {"headings_1": {"content": "of UGX 1,365,729,024 ( representing 65% of the contract sum) by end of year. By the time of the audit in September 2021,", "page": 415, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I noted that the District received a total of UGX.154,269,648. I", "page": 415, "level": 3}}, {"headings_1": {"content": "of UGX 1,365,729,024 ( representing 65% of the contract sum) by end of year. By the time of the audit in September 2021,", "page": 415, "level": 3}}]], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["September, 2021 and had hence not been utilised.", null, null], ["03.", "YUMBE DLG", "\uf0b7 I reviewed payroll funds absorption and noted that UGX.22 billion (94%) was spent out of the total receipts of UGX.23.5 billion,"], ["", "", null], [null, "Opinion", null], [null, "Unqualified", "resulting in an unabsorbed balance of UGX.1.44 billion. The unabsorbed balance was subsequently swept back to the"], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District received a total of UGX.154,269,648. I", "page": 415, "level": 3}}, {"headings_1": {"content": "of UGX 1,365,729,024 ( representing 65% of the contract sum) by end of year. By the time of the audit in September 2021,", "page": 415, "level": 3}}], "page": 416, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "404 \ncomputing PAYE.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District received a total of UGX.154,269,648. I", "page": 415, "level": 3}}, {"headings_1": {"content": "of UGX 1,365,729,024 ( representing 65% of the contract sum) by end of year. By the time of the audit in September 2021,", "page": 415, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I noted that the District received a total of UGX.154,269,648. I", "page": 415, "level": 3}}, {"headings_1": {"content": "of UGX 1,365,729,024 ( representing 65% of the contract sum) by end of year. By the time of the audit in September 2021,", "page": 415, "level": 3}}]], "page": 416, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 20 pensioners delayed to access the pension payroll, with delays ranging between 4.5 months. I advised the Accounting Officer to ensure that pensioners promptly access the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 20 pensioners delayed to access the pension payroll, with delays ranging between 4.5 months. I advised the Accounting Officer to ensure that pensioners promptly access the", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District received a total of UGX.154,269,648. I", "page": 415, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "payroll and are subsequently paid.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 20 pensioners delayed to access the pension payroll, with delays ranging between 4.5 months. I advised the Accounting Officer to ensure that pensioners promptly access the", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District received a total of UGX.154,269,648. I", "page": 415, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 16 employees were paid a total of UGX.52 million without signed pay change reports. This affects the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 16 employees were paid a total of UGX.52 million without signed pay change reports. This affects the", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 20 pensioners delayed to access the pension payroll, with delays ranging between 4.5 months. I advised the Accounting Officer to ensure that pensioners promptly access the", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "integrity/credibility of the payroll and creates an avenue for payroll abuse.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 16 employees were paid a total of UGX.52 million without signed pay change reports. This affects the", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 20 pensioners delayed to access the pension payroll, with delays ranging between 4.5 months. I advised the Accounting Officer to ensure that pensioners promptly access the", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 16 employees were paid a total of UGX.52 million without signed pay change reports. This affects the", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "and gratuity performance analysis and thus did not submit", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 16 employees were paid a total of UGX.52 million without signed pay change reports. This affects the", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "quarterly returns on payroll to MoPS, contrary to Paragraph 2.1", "metadata": {"headings": [{"headings_0": {"content": "quarterly returns on payroll to MoPS, contrary to Paragraph 2.1", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "of Establishment Notice No. 1 of 2020. The Accounting Officer took note of the observation and stated that action has been initiated during Q1 of the FY 2021/22.", "metadata": {"headings": [{"headings_0": {"content": "quarterly returns on payroll to MoPS, contrary to Paragraph 2.1", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 A comparison of the payroll register and IFMS payment file, I noted that 3 pensioners were paid a total of UGX.75,420,453 off the IPPS. The Accounting Officer explained that Pension and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A comparison of the payroll register and IFMS payment file, I noted that 3 pensioners were paid a total of UGX.75,420,453 off the IPPS. The Accounting Officer explained that Pension and", "page": 417, "level": 3}}, {"headings_1": {"content": "quarterly returns on payroll to MoPS, contrary to Paragraph 2.1", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "gratuity arrears had their schedule of payment; therefore, they would not be paid through IPPS.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A comparison of the payroll register and IFMS payment file, I noted that 3 pensioners were paid a total of UGX.75,420,453 off the IPPS. The Accounting Officer explained that Pension and", "page": 417, "level": 3}}, {"headings_1": {"content": "quarterly returns on payroll to MoPS, contrary to Paragraph 2.1", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the district had not prepared and approved a strategic plan that is aligned to the NDP-III at the time of audit. I advise Management to urgently prepare and have approved a strategic plan that is aligned to NDP-III to facilitate the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district had not prepared and approved a strategic plan that is aligned to the NDP-III at the time of audit. I advise Management to urgently prepare and have approved a strategic plan that is aligned to NDP-III to facilitate the", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 A comparison of the payroll register and IFMS payment file, I noted that 3 pensioners were paid a total of UGX.75,420,453 off the IPPS. The Accounting Officer explained that Pension and", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "achievement of the NDP objectives.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district had not prepared and approved a strategic plan that is aligned to the NDP-III at the time of audit. I advise Management to urgently prepare and have approved a strategic plan that is aligned to NDP-III to facilitate the", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 A comparison of the payroll register and IFMS payment file, I noted that 3 pensioners were paid a total of UGX.75,420,453 off the IPPS. The Accounting Officer explained that Pension and", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district had not prepared and approved a strategic plan that is aligned to the NDP-III at the time of audit. I advise Management to urgently prepare and have approved a strategic plan that is aligned to NDP-III to facilitate the", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX. 663,494,100 during the year but collected UGX.445,457,586 representing (67%) performance. I advised the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district had not prepared and approved a strategic plan that is aligned to the NDP-III at the time of audit. I advise Management to urgently prepare and have approved a strategic plan that is aligned to NDP-III to facilitate the", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Accounting Officer to always ensure that NTR is collected as", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer to always ensure that NTR is collected as", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "budgeted.", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer to always ensure that NTR is collected as", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The District budgeted to receive UGX.54,077,677,212 (revised) as grants from the Treasury. I noted that, UGX.48,328,375,344", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District budgeted to receive UGX.54,077,677,212 (revised) as grants from the Treasury. I noted that, UGX.48,328,375,344", "page": 417, "level": 3}}, {"headings_1": {"content": "Accounting Officer to always ensure that NTR is collected as", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "was warranted/ received representing 89% performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District budgeted to receive UGX.54,077,677,212 (revised) as grants from the Treasury. I noted that, UGX.48,328,375,344", "page": 417, "level": 3}}, {"headings_1": {"content": "Accounting Officer to always ensure that NTR is collected as", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The District budgeted to receive UGX.38,231,319,640 as", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District budgeted to receive UGX.38,231,319,640 as", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 The District budgeted to receive UGX.54,077,677,212 (revised) as grants from the Treasury. I noted that, UGX.48,328,375,344", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "transfers from other Government Units. However, only UGX.23,692,222,658 (62%) was received.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District budgeted to receive UGX.38,231,319,640 as", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 The District budgeted to receive UGX.54,077,677,212 (revised) as grants from the Treasury. I noted that, UGX.48,328,375,344", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The District budgeted to receive UGX.5,980,183,220 as", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District budgeted to receive UGX.5,980,183,220 as", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 The District budgeted to receive UGX.38,231,319,640 as", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "external/donor financing out of which UGX.2,031,658,591 (34%), was received.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District budgeted to receive UGX.5,980,183,220 as", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 The District budgeted to receive UGX.38,231,319,640 as", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 Out of the total receipts for the financial year of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 The District budgeted to receive UGX.5,980,183,220 as", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.74,531,220,778, UGX.57,130,020,926 (76.6%) was spent by the district resulting in an unspent balance of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 The District budgeted to receive UGX.5,980,183,220 as", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "UGX.17,401,199,852 (23.4%). The unspent balance at the end of", "metadata": {"headings": [{"headings_0": {"content": "UGX.17,401,199,852 (23.4%). The unspent balance at the end of", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 417, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "the financial year was subsequently swept back to the \n405", "metadata": {"headings": [{"headings_0": {"content": "UGX.17,401,199,852 (23.4%). The unspent balance at the end of", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 417, "level": 3}}, [{"headings_0": {"content": "UGX.17,401,199,852 (23.4%). The unspent balance at the end of", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 417, "level": 3}}]], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "consolidated fund account. I advised the Accounting Officer to"], [null, "ensure that the rolled over activities are given priority during"], [null, "implementation."]], "metadata": {"headings": [{"headings_0": {"content": "UGX.17,401,199,852 (23.4%). The unspent balance at the end of", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 417, "level": 3}}], "page": 418, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": [["", "consolidated fund account. I advised the Accounting Officer to"], [null, "ensure that the rolled over activities are given priority during"], [null, "implementation."], [null, "\uf0b7 I noted that Management submitted performance reports for Q2,"], [null, "Q3 and Q4 after the deadline. In addition, I did not obtain"], [null, "evidence to confirm that the Accounting Officer Prepared"], [null, "Monitoring Plans and reports which are important in ensuring"], [null, "that the budget performs as expected."], [null, "\uf0b7 Contrary to Section 34 (1) of the Public Finance Management Act"], [null, "2015, I observed the District constructed two (2) operating"], [null, "theaterstheatres worth UGX.666,903,480 at Ariwa Health Centre"], [null, "(HC) III and Baraka HC III in the financial year 2017/18 and"], [null, "were not functional and without operating equipment by close of"], [null, "audit. The unutilized operating theatre denies services to the"], [null, "community"], ["04\\. TEREGO DLG Opinion Unqualified \uf0b7 Terego District Local Government (DLG), being a newly created District curved out of Arua District, I noted that the payroll for the year under review was managed by Arua DLG. As a result, the pay roll analysis for Terego District was made under the audit of Arua DLG. \uf0b7 I, noted that although the district aligned its targets for the F/Y 2020/2021 with the DDPIII and NDPIII, the District strategic plan had not been approved. I advised the Accounting Officer to urgently prepare and approved a strategic plan that is aligned to NDP-III to facilitate the achievement of the NDP objectives \uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect UGX. 116,717,055 during the year but collected UGX.89,153,132 representing (76%) performance. The shortfalls in Local Revenue collections of UGX. UGX.27,563,923(24%) were recorded in Local Service Tax, Land Fees , Business Licence, other tax revenues, administrative fees and Application Fees. \uf0b7 The District budgeted to receive UGX. 23,749,241,508 (revised) as grants from the Treasury. I noted that, UGX. 1,894,332.444 was warranted/ received representing 8% performance. Revenue shortfalls affect the implementation of planned activities. \uf0b7 The Entity budgeted to receive UGX.4,406,498,162 as transfers from other Government Units. However, only UGX.4,006,498,162 (90%) was received. Revenue shortfalls affected the implementation of planned activities. \uf0b7 The District budgeted to receive UGX. 0.8Bn as external/donor financing out of which UGX. 0.4Bn (50%), was received. Revenue shortfalls affect the implementation of planned activities. The Accounting Officer explained that, for external financing the key donor projects funded by UNHCR and UNICEF use the calendar year for Budgeting and reporting as at the close", null]], "metadata": {"headings": [{"headings_0": {"content": "UGX.17,401,199,852 (23.4%). The unspent balance at the end of", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 417, "level": 3}}], "page": 418, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": "406", "metadata": {"headings": [{"headings_0": {"content": "UGX.17,401,199,852 (23.4%). The unspent balance at the end of", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 417, "level": 3}}], "page": 418, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["of the financial year 2020/2021 their Budget release was only for the six months thus explaining the poor performance. \uf0b7 Out of the total receipts for the financial year of UGX. 6.5Bn, UGX. 5.9Bn (91%) was spent by the entity resulting in an unspent balance of UGX. 0.6 Bn (91%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. The funds were meant for activities that were not fully implemented by the end of the financial year and these include Salaries worth UGX.475,796,820. \uf0b7 During field Inspection carried out on service delivery areas at Yinga HC III, I observed the following; \uf0d8 Fridge for storage of blood donated by IRC and UNICEF was not installed consequently, cases of anaemia are referred to other facilities; \uf0d8 Motorised borehole that was installed by OXFAM had been disconnected for six months; \uf0d8 the piped water system installed at the facility had broken down for the period of six months; \uf0d8 As per interview of in-charge of the facility, the facility had not been supplied drugs for two quarters leading to drug stock-outs. This led to the referral of cases that would have been handled at the facility; \uf0d8 The generator that was donated to the HC has never been installed during the two years it has been at the facility \uf0b7 I reviewed of the governance structures of Terego DLG and noted that the district did not have a District Land Board in place. Consequently, the institutional land of the district was not titled. Further, there were reports of land disputes as seen in the Council Minutes dated 21st May 2021. \uf0b7 I reviewed the execution of the annual procurement plan of Terego district for the year under review revealed that projects worth UGX.740,372,862 were not executed in the year, hence hindering service delivery to the intended beneficiaries. \uf0b7 I reviewed the implementation of the DRDIP project in the district and observed that 16 beneficiary projects funded to the tune of UGX.1,620,066,939 had not yet been implemented. The Accounting Officer promised immediate action. I await the outcome of the Accounting Officers action.", null, null], ["05.", "NEBBI DLG", "\uf0b7 I noted that the District did not submit wage estimates to MoPS,"], ["", "", "as required. I advised the Accounting Officer to always submit"]], "metadata": {"headings": [{"headings_0": {"content": "UGX.17,401,199,852 (23.4%). The unspent balance at the end of", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 417, "level": 3}}], "page": 419, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "consolidated fund account. I advised the Accounting Officer to"], "type": "table"}}, {"content": [["of the financial year 2020/2021 their Budget release was only for the six months thus explaining the poor performance. \uf0b7 Out of the total receipts for the financial year of UGX. 6.5Bn, UGX. 5.9Bn (91%) was spent by the entity resulting in an unspent balance of UGX. 0.6 Bn (91%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. The funds were meant for activities that were not fully implemented by the end of the financial year and these include Salaries worth UGX.475,796,820. \uf0b7 During field Inspection carried out on service delivery areas at Yinga HC III, I observed the following; \uf0d8 Fridge for storage of blood donated by IRC and UNICEF was not installed consequently, cases of anaemia are referred to other facilities; \uf0d8 Motorised borehole that was installed by OXFAM had been disconnected for six months; \uf0d8 the piped water system installed at the facility had broken down for the period of six months; \uf0d8 As per interview of in-charge of the facility, the facility had not been supplied drugs for two quarters leading to drug stock-outs. This led to the referral of cases that would have been handled at the facility; \uf0d8 The generator that was donated to the HC has never been installed during the two years it has been at the facility \uf0b7 I reviewed of the governance structures of Terego DLG and noted that the district did not have a District Land Board in place. Consequently, the institutional land of the district was not titled. Further, there were reports of land disputes as seen in the Council Minutes dated 21st May 2021. \uf0b7 I reviewed the execution of the annual procurement plan of Terego district for the year under review revealed that projects worth UGX.740,372,862 were not executed in the year, hence hindering service delivery to the intended beneficiaries. \uf0b7 I reviewed the implementation of the DRDIP project in the district and observed that 16 beneficiary projects funded to the tune of UGX.1,620,066,939 had not yet been implemented. The Accounting Officer promised immediate action. I await the outcome of the Accounting Officers action.", null, null], ["05.", "NEBBI DLG", "\uf0b7 I noted that the District did not submit wage estimates to MoPS,"], ["", "", "as required. I advised the Accounting Officer to always submit"], [null, "Opinion", "wage estimates to MoPs by 30th September of the preceding"], [null, "Unqualified", "year."], [null, "", ""], [null, null, "\uf0b7 I reviewed funds absorption and noted that UGX.19,924,679,353"], [null, null, "(92%) was spent out of the total receipts of UGX."], [null, null, "21,572,885,359, resulting in an unabsorbed balance of UGX."], [null, null, "1,648,206,006. The unabsorbed balance was subsequently swept"]], "metadata": {"headings": [{"headings_0": {"content": "UGX.17,401,199,852 (23.4%). The unspent balance at the end of", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 417, "level": 3}}], "page": 419, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "consolidated fund account. I advised the Accounting Officer to"], "type": "table"}}, {"content": "407 \nback to the consolidated fund account hence denying the use of funds for other deserving service delivery areas. \n", "metadata": {"headings": [{"headings_0": {"content": "UGX.17,401,199,852 (23.4%). The unspent balance at the end of", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 417, "level": 3}}, [{"headings_0": {"content": "UGX.17,401,199,852 (23.4%). The unspent balance at the end of", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 417, "level": 3}}], [{"headings_0": {"content": "UGX.17,401,199,852 (23.4%). The unspent balance at the end of", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 417, "level": 3}}]], "page": 419, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that whereas UGX.4,339,048,878 was deducted from", "metadata": {"headings": [{"headings_0": {"content": "UGX.17,401,199,852 (23.4%). The unspent balance at the end of", "page": 417, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 417, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "employees\u2019 salaries to be remitted to different beneficiaries only, UGX.4,333,222,745 was remitted, leading to an over remittance", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries only, UGX.4,333,222,745 was remitted, leading to an over remittance", "page": 420, "level": 2}}, {"headings_1": {"content": "UGX.17,401,199,852 (23.4%). The unspent balance at the end of", "page": 417, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "of UGX.4,849,344 and under remittance of UGX.10,675,477.", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries only, UGX.4,333,222,745 was remitted, leading to an over remittance", "page": 420, "level": 2}}, {"headings_1": {"content": "UGX.17,401,199,852 (23.4%). The unspent balance at the end of", "page": 417, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District made unauthorized loan deductions", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions", "page": 420, "level": 3}}, {"headings_1": {"content": "employees\u2019 salaries to be remitted to different beneficiaries only, UGX.4,333,222,745 was remitted, leading to an over remittance", "page": 420, "level": 2}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "totaling UGX.87,617,577. The deductions were from 78 employees that neither had letters of undertaking nor existed in", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions", "page": 420, "level": 3}}, {"headings_1": {"content": "employees\u2019 salaries to be remitted to different beneficiaries only, UGX.4,333,222,745 was remitted, leading to an over remittance", "page": 420, "level": 2}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the", "metadata": {"headings": [{"headings_0": {"content": "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the", "page": 420, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "PDMS-Payroll Deduction Management System, operated by PCA- Payroll Consults Africa.", "metadata": {"headings": [{"headings_0": {"content": "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the", "page": 420, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I compared the loan deductions in June 2021 on the IPPS payroll against the active deductions amounts on the Payroll Consults Africa (PCA) system and discovered that there were 160 instances where the amount on IPPS being deducted is either", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I compared the loan deductions in June 2021 on the IPPS payroll against the active deductions amounts on the Payroll Consults Africa (PCA) system and discovered that there were 160 instances where the amount on IPPS being deducted is either", "page": 420, "level": 3}}, {"headings_1": {"content": "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the", "page": 420, "level": 2}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "more or less than the amount on the active deductions implying that there is a weakness in the system of loan deductions where many employees are either over paying for loans they picked or are underpaying.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I compared the loan deductions in June 2021 on the IPPS payroll against the active deductions amounts on the Payroll Consults Africa (PCA) system and discovered that there were 160 instances where the amount on IPPS being deducted is either", "page": 420, "level": 3}}, {"headings_1": {"content": "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the", "page": 420, "level": 2}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 In a sample of 14 teachers selected, I noted that the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In a sample of 14 teachers selected, I noted that the", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I compared the loan deductions in June 2021 on the IPPS payroll against the active deductions amounts on the Payroll Consults Africa (PCA) system and discovered that there were 160 instances where the amount on IPPS being deducted is either", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "district/votes were not affecting annual salary increments on", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In a sample of 14 teachers selected, I noted that the", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I compared the loan deductions in June 2021 on the IPPS payroll against the active deductions amounts on the Payroll Consults Africa (PCA) system and discovered that there were 160 instances where the amount on IPPS being deducted is either", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "employee salaries. This may lead to demotivation of staff.", "metadata": {"headings": [{"headings_0": {"content": "employee salaries. This may lead to demotivation of staff.", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 In a sample of 14 teachers selected, I noted that the", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that the district had not yet prepared a strategic plan at", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district had not yet prepared a strategic plan at", "page": 420, "level": 3}}, {"headings_1": {"content": "employee salaries. This may lead to demotivation of staff.", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "the time of audit, I advised the Accounting Officer to ensure that the strategic plan is implemented upon approval.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district had not yet prepared a strategic plan at", "page": 420, "level": 3}}, {"headings_1": {"content": "employee salaries. This may lead to demotivation of staff.", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I advised the Accounting Officer to ensure that the strategic plan is implemented upon approval. I advised the Accounting Officer to always ensure that NTR is collected as budgeted. The district budgeted to receive UGX.6, 748,502,080 as transfers from other Government Units. However, only UGX.1,325,146,185 (20%) was", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I advised the Accounting Officer to ensure that the strategic plan is implemented upon approval. I advised the Accounting Officer to always ensure that NTR is collected as budgeted. The district budgeted to receive UGX.6, 748,502,080 as transfers from other Government Units. However, only UGX.1,325,146,185 (20%) was", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district had not yet prepared a strategic plan at", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "received. Revenue shortfalls affected the implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I advised the Accounting Officer to ensure that the strategic plan is implemented upon approval. I advised the Accounting Officer to always ensure that NTR is collected as budgeted. The district budgeted to receive UGX.6, 748,502,080 as transfers from other Government Units. However, only UGX.1,325,146,185 (20%) was", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district had not yet prepared a strategic plan at", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The district budgeted to receive UGX.2,213,127,500 as", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The district budgeted to receive UGX.2,213,127,500 as", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I advised the Accounting Officer to ensure that the strategic plan is implemented upon approval. I advised the Accounting Officer to always ensure that NTR is collected as budgeted. The district budgeted to receive UGX.6, 748,502,080 as transfers from other Government Units. However, only UGX.1,325,146,185 (20%) was", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "external/donor financing, out of which UGX.261,434,917 (12%),", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The district budgeted to receive UGX.2,213,127,500 as", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I advised the Accounting Officer to ensure that the strategic plan is implemented upon approval. I advised the Accounting Officer to always ensure that NTR is collected as budgeted. The district budgeted to receive UGX.6, 748,502,080 as transfers from other Government Units. However, only UGX.1,325,146,185 (20%) was", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "was received. Revenue shortfalls affect the implementation of", "metadata": {"headings": [{"headings_0": {"content": "was received. Revenue shortfalls affect the implementation of", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district budgeted to receive UGX.2,213,127,500 as", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "planned activities.", "metadata": {"headings": [{"headings_0": {"content": "was received. Revenue shortfalls affect the implementation of", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 The district budgeted to receive UGX.2,213,127,500 as", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 District failed spent fund balance of UGX.681, 679,315 meant for Start of construction of Ndhew Seed Secondary School, Drilling of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 District failed spent fund balance of UGX.681, 679,315 meant for Start of construction of Ndhew Seed Secondary School, Drilling of", "page": 420, "level": 3}}, {"headings_1": {"content": "was received. Revenue shortfalls affect the implementation of", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "boreholes, and Payment of gratuity.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 District failed spent fund balance of UGX.681, 679,315 meant for Start of construction of Ndhew Seed Secondary School, Drilling of", "page": 420, "level": 3}}, {"headings_1": {"content": "was received. Revenue shortfalls affect the implementation of", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the district submitted performance reports for all the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district submitted performance reports for all the", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 District failed spent fund balance of UGX.681, 679,315 meant for Start of construction of Ndhew Seed Secondary School, Drilling of", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "quarters after the deadlines given for submission of the reports,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district submitted performance reports for all the", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 District failed spent fund balance of UGX.681, 679,315 meant for Start of construction of Ndhew Seed Secondary School, Drilling of", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "metadata": {"headings": [{"headings_0": {"content": "In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district submitted performance reports for all the", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "408", "metadata": {"headings": [{"headings_0": {"content": "In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district submitted performance reports for all the", "page": 420, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "are essential in ensuring that the budget performs as expected."], [null, ""], [null, "\uf0b7 From my review of the annual performance report, I noted that"]], "metadata": {"headings": [{"headings_0": {"content": "In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district submitted performance reports for all the", "page": 420, "level": 3}}], "page": 421, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": [["", "are essential in ensuring that the budget performs as expected."], [null, ""], [null, "\uf0b7 From my review of the annual performance report, I noted that"], [null, "some outputs were not captured in the performance report,"], [null, "these included Purchase and supply of ICT Equipment for Atego"], [null, "Seed Secondary, and Purchase and supply of laboratory"], [null, "equipment to Atego Seed Secondary School."], [null, ""], [null, "\uf0b7 I noted that the District received a total of UGX.48,565,353. I"], [null, "reviewed the bank statements sampled schools and noted that"], [null, "the funds were still on the school accounts by 30th September,"], [null, "2021 and had hence not been utilized."], [null, ""], ["06\\. NEBBI MC Opinion Unqualified \uf0b7 I noted that the Municipal Council did not submit wage estimates to MoPs, as required. I advised the Accounting Officer to always submit wage estimates to MoPs by 30th September of the preceding year. \uf0b7 A review of the pension payroll data and IFMS payments, revealed variances between amounts on the payroll and payments to individual pensioners, leading to over payments of UGX. 4,584,882 contrary to article 254 (1) & (3) of the 1995 constitution (as amended). I further noted that there was an under payment of UGX.32,297,600 as well. The Accounting Officer acknowledged the shortcoming and promised future action. \uf0b7 A comparison of base pay in the Integrated Personnel and Payroll System (IPPS) payroll registers with the salary structure for 2020/21, revealed that 6 staff were paid using wrong salary scales, leading to over payments of UGX.3,190,260 contrary to Section B\u2013a (6) & (7) of the Uganda Public Service Standing Orders, 2010. \uf0b7 I noted that whereas UGX.722,140,725 was deducted from employees\u2019 salaries to be remitted to different beneficiaries, UGX.703,333,159 was remitted, leading to an under remittance of UGX.18,807,566. \uf0b7 I noted that the Municipal Council made unauthorized loan deductions totaling UGX.38,493,134. The deductions were from 24 employees that neither had letters of undertaking nor existed in the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the PDMS-Payroll Deduction Management System, operated by Payroll Consults Africa (PCA). \uf0b7 I noted that the Municipal Council did not subject political leaders\u2019 gratuity totaling to UGX.10,962,600 to the computation of PAYE in IPPS, leading to an under deduction of UGX.3,288,780 contrary to section 19 (1) (a) of the Income Tax Act. \uf0b7 I noted that, there was minimal movement in receivables as only", null]], "metadata": {"headings": [{"headings_0": {"content": "In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district submitted performance reports for all the", "page": 420, "level": 3}}], "page": 421, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": "409", "metadata": {"headings": [{"headings_0": {"content": "In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district submitted performance reports for all the", "page": 420, "level": 3}}], "page": 421, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["UGX.4,156,000 was recovered from the reported amount of UGX.528,709,420 previously, implying no significant effort was put into recovery. \uf0b7 I noted that the Municipal Council had not prepared and approved a strategic plan that is aligned to the NDP-III. \uf0b7 I noted budget underperformance of UGX.2,132,255,571 from government grants and local revenue which affected activity implementation \uf0b7 The municipality failed to spent funds worth UGX.522,335,106 and the unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 I noted that UGX.20,661,647 was charged on items which did not reflect the nature of the expenditure. I advised the Accounting Officer to always ensure that the correct codes are charged and seek approvals for any virement or reallocations", null, null], ["07.", "MARACHA DLG", "\uf0b7 I noted that the District did not submit wage estimates to MoPS,"], ["", "", "as required. I advised the Accounting Officer to always submit"]], "metadata": {"headings": [{"headings_0": {"content": "In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district submitted performance reports for all the", "page": 420, "level": 3}}], "page": 422, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "are essential in ensuring that the budget performs as expected."], "type": "table"}}, {"content": [["UGX.4,156,000 was recovered from the reported amount of UGX.528,709,420 previously, implying no significant effort was put into recovery. \uf0b7 I noted that the Municipal Council had not prepared and approved a strategic plan that is aligned to the NDP-III. \uf0b7 I noted budget underperformance of UGX.2,132,255,571 from government grants and local revenue which affected activity implementation \uf0b7 The municipality failed to spent funds worth UGX.522,335,106 and the unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 I noted that UGX.20,661,647 was charged on items which did not reflect the nature of the expenditure. I advised the Accounting Officer to always ensure that the correct codes are charged and seek approvals for any virement or reallocations", null, null], ["07.", "MARACHA DLG", "\uf0b7 I noted that the District did not submit wage estimates to MoPS,"], ["", "", "as required. I advised the Accounting Officer to always submit"], [null, "Opinion Unqualified", "wage estimates to MoPs by 30th September of the preceding"], [null, null, "year."], [null, "", ""], [null, null, "\uf0b7 I reviewed funds absorption and noted unabsorbed balance of"], [null, null, "UGX. 1.2 billion meant for payment mostly pensioners due to"], [null, null, "slow processing of pension benefits by the beneficiaries"], [null, null, ""], [null, null, "\uf0b7 A comparison of base pay in the IPPS payroll registers with the"], [null, null, "salary structure for 2020/21, revealed that 4 staff were paid"], [null, null, "using wrong salary scales, leading to over payments of"], [null, null, "UGX.25,197,900, and under payment of UGX.544,068 contrary to"], [null, null, "Section B\u2013a (6) & (7) of the Uganda Public Service Standing"], [null, null, "Orders, 2010. The Accounting Officer acknowledged the audit"], [null, null, "observation and promised to follow the audit recommendation."], [null, null, ""], [null, null, "\uf0b7 I noted that UGX.11, 634,613 was paid to 32 staff who had"], [null, null, "either retired, transferred, absconded or died. I advised the"], [null, null, "Accounting Officer to ensure prompt removal of staff from the"], [null, null, "payroll and recover payments of salaries to staff who have left"], [null, null, "active employment."], [null, null, ""], [null, null, "\uf0b7 I noted that whereas UGX3,361,569,932 was deducted from"], [null, null, "employees\u2019 salaries to be remitted to different beneficiaries,"], [null, null, "UGX3,358,721,257 was remitted, leading to an over remittance"], [null, null, "of UGX.6,609,552 and under remittance of UGX.9,458,227, I"], [null, null, "advised the Accounting Officer to reconcile IPPS deductions"], [null, null, "against IFMS remittances and recover the over remittances and"], [null, null, "pay the under remittances."], [null, null, ""], [null, null, "\uf0b7 I noted that the District made unauthorized loan deductions"], [null, null, "totaling UGX.100.4 million. The deductions were from 93"], [null, null, "employees that neither had letters of undertaking nor existed in"]], "metadata": {"headings": [{"headings_0": {"content": "In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district submitted performance reports for all the", "page": 420, "level": 3}}], "page": 422, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "are essential in ensuring that the budget performs as expected."], "type": "table"}}, {"content": "410", "metadata": {"headings": [{"headings_0": {"content": "In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district submitted performance reports for all the", "page": 420, "level": 3}}], "page": 422, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "", "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the"], [null, null, "PDMS-Payroll Deduction Management System, operated by PCA-"], [null, null, "Payroll Consults Africa."]], "metadata": {"headings": [{"headings_0": {"content": "In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district submitted performance reports for all the", "page": 420, "level": 3}}], "page": 423, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "", "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the"], [null, null, "PDMS-Payroll Deduction Management System, operated by PCA-"], [null, null, "Payroll Consults Africa."], [null, null, ""], [null, null, "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity"], [null, null, "totaling to UGX.37,848,204 to the computation of PAYE in IPPS,"], [null, null, "leading to an under deduction of UGX.11,377,861, contrary to"], [null, null, "section 19(1) (a) of the Income Tax Act."], [null, null, ""], [null, null, "\uf0b7 I noted that the District did not prepare monthly wage, pension"], [null, null, "and gratuity performance analysis and thus did not submit"], [null, null, "quarterly returns on payroll to MoPS, contrary to Paragraph 2.1"], [null, null, "of Establishment Notice No. 1 of 2020."], [null, null, ""], [null, null, "\uf0b7 I noted that 3 staff were paid a total of UGX.15 Million off the"], [null, null, "IPPS. I advised the Accounting Officer to ensure that salaries,"], [null, null, "pension and gratuity is processed and paid through the IPPS."], [null, null, ""], [null, null, "\uf0b7 I noted that the strategic plan of Maracha District was still not"], [null, null, "approved and therefore it was still in draft form."], [null, null, ""], [null, null, "\uf0b7 I reviewed the approved Local revenue estimates for the financial"], [null, null, "year 2020/2021 and noted that the District budgeted to collect"], [null, null, "UGX.215,093,000 during the year but collected UGX.143,"], [null, null, "183,859 representing (66.6%) performance. The shortfalls in"], [null, null, "Local Revenue collections of UGX.71,909,141 (33.4%) were"], [null, null, "recorded in Land fees, business licenses, other tax revenues and"], [null, null, "Administrative fees and licenses. Revenue shortfalls affected the"], [null, null, "implementation of planned activities."], [null, null, ""], [null, null, "\uf0b7 The Entity budgeted to receive UGX. 8, 429,617,471 as transfers"], [null, null, "from other Government Units. However, only UGX. 139, 292,268"], [null, null, "(1.7%) was received, Revenue shortfalls affected the"], [null, null, "implementation of planned activities."], [null, null, ""], [null, null, "\uf0b7 The Entity did not also submit quarterly monitoring reports to the"], [null, null, "Office of the Prime Minister and MoFPED as required. I advised"], [null, null, "the Accounting Officer to ensure that monitoring plans and"], [null, null, "reports are timely submitted accordingly."], [null, null, ""], [null, null, "\uf0b7 Contrary to Regulation 47 of the PPDA (Contract) Regulations,"], [null, null, "2014, the entity on 29th June 2021 paid UGX.178, 391,142 to"], [null, null, "the contractor upgrading Odupiri HC II to HC III without an"], [null, null, "interim payment certificate. On inspection in September 2021,"], [null, null, "On physical inspection, I noted that the construction was still at"], [null, null, "ring beam stage hence severely delayed and the contractor was"], [null, null, "not on site and therefore there was no construction works."], [null, null, ""], [null, null, "\uf0b7 I noted that the District received a total of UGX.166,590,846 I"], [null, null, "reviewed the bank statements sampled schools and noted that"], [null, null, "the funds were still on the school accounts by 30 th September,"], [null, null, "2021 and had hence not been utilised."], ["08.", "MADI-OKOLLO DLG \uf0b7 I noted that the District did not submit wage estimates to MoPs,", null]], "metadata": {"headings": [{"headings_0": {"content": "In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district submitted performance reports for all the", "page": 420, "level": 3}}], "page": 423, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "411", "metadata": {"headings": [{"headings_0": {"content": "In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 420, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district submitted performance reports for all the", "page": 420, "level": 3}}], "page": 423, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "as required. The submission was made late. The Accounting Opinion Officer promised to handle this issue as per the requirement in Unqualified", "metadata": {"headings": [{"headings_0": {"content": "as required. The submission was made late. The Accounting Opinion Officer promised to handle this issue as per the requirement in Unqualified", "page": 424, "level": 3}}, {"headings_1": {"content": "In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 420, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "the subsequent years.", "metadata": {"headings": [{"headings_0": {"content": "as required. The submission was made late. The Accounting Opinion Officer promised to handle this issue as per the requirement in Unqualified", "page": 424, "level": 3}}, {"headings_1": {"content": "In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which", "page": 420, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I reviewed payroll funds absorption and noted that UGX.7.4 billion (73%) was spent out of the total receipts of UGX.10.18 billion, resulting in an unabsorbed balance of UGX.2.78 billion. I advised the Accounting Officer to consider the unimplemented", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed payroll funds absorption and noted that UGX.7.4 billion (73%) was spent out of the total receipts of UGX.10.18 billion, resulting in an unabsorbed balance of UGX.2.78 billion. I advised the Accounting Officer to consider the unimplemented", "page": 424, "level": 3}}, {"headings_1": {"content": "as required. The submission was made late. The Accounting Opinion Officer promised to handle this issue as per the requirement in Unqualified", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "activities in the next work plan.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed payroll funds absorption and noted that UGX.7.4 billion (73%) was spent out of the total receipts of UGX.10.18 billion, resulting in an unabsorbed balance of UGX.2.78 billion. I advised the Accounting Officer to consider the unimplemented", "page": 424, "level": 3}}, {"headings_1": {"content": "as required. The submission was made late. The Accounting Opinion Officer promised to handle this issue as per the requirement in Unqualified", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 A comparison of base pay in the IPPS payroll registers with the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A comparison of base pay in the IPPS payroll registers with the", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I reviewed payroll funds absorption and noted that UGX.7.4 billion (73%) was spent out of the total receipts of UGX.10.18 billion, resulting in an unabsorbed balance of UGX.2.78 billion. I advised the Accounting Officer to consider the unimplemented", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "salary structure for 2020/21, revealed that 17 staff were paid", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A comparison of base pay in the IPPS payroll registers with the", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I reviewed payroll funds absorption and noted that UGX.7.4 billion (73%) was spent out of the total receipts of UGX.10.18 billion, resulting in an unabsorbed balance of UGX.2.78 billion. I advised the Accounting Officer to consider the unimplemented", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "using wrong salary scales, leading to under payments of UGX.", "metadata": {"headings": [{"headings_0": {"content": "using wrong salary scales, leading to under payments of UGX.", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 A comparison of base pay in the IPPS payroll registers with the", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "2.1 million, contrary to Section B\u2013a (6) & (7) of the Uganda", "metadata": {"headings": [{"headings_0": {"content": "using wrong salary scales, leading to under payments of UGX.", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 A comparison of base pay in the IPPS payroll registers with the", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Public Service Standing Orders, 2010.", "metadata": {"headings": [{"headings_0": {"content": "Public Service Standing Orders, 2010.", "page": 424, "level": 3}}, {"headings_1": {"content": "using wrong salary scales, leading to under payments of UGX.", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Public Service Standing Orders, 2010.", "page": 424, "level": 3}}, {"headings_1": {"content": "using wrong salary scales, leading to under payments of UGX.", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that whereas UGX.1,901,582,442 was deducted from", "metadata": {"headings": [{"headings_0": {"content": "Public Service Standing Orders, 2010.", "page": 424, "level": 3}}, {"headings_1": {"content": "using wrong salary scales, leading to under payments of UGX.", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.1,868,292,549 was remitted, leading to an over and under", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.1,868,292,549 was remitted, leading to an over and under", "page": 424, "level": 3}}, {"headings_1": {"content": "Public Service Standing Orders, 2010.", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "remittance of UGX.28,854,515 and UGX.62,144,408 respectively", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.1,868,292,549 was remitted, leading to an over and under", "page": 424, "level": 3}}, {"headings_1": {"content": "Public Service Standing Orders, 2010.", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District made unauthorized loan deductions totaling UGX.108million from 55 employees that neither had", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions totaling UGX.108million from 55 employees that neither had", "page": 424, "level": 3}}, {"headings_1": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.1,868,292,549 was remitted, leading to an over and under", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "letters of undertaking nor existed in the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the PDMS-Payroll Deduction Management System, operated by PCA-Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions totaling UGX.108million from 55 employees that neither had", "page": 424, "level": 3}}, {"headings_1": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.1,868,292,549 was remitted, leading to an over and under", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 424, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions totaling UGX.108million from 55 employees that neither had", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "totalling to UGX 40,202,400 to the computation of PAYE in IPPS, leading to an under deduction of UGX 12,439,426, contrary to section 19 (1) (a) of the Income Tax Act. The", "metadata": {"headings": [{"headings_0": {"content": "totalling to UGX 40,202,400 to the computation of PAYE in IPPS, leading to an under deduction of UGX 12,439,426, contrary to section 19 (1) (a) of the Income Tax Act. The", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 424, "level": 2}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that 32 newly recruited/ transferred employees and 5", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 32 newly recruited/ transferred employees and 5", "page": 424, "level": 3}}, {"headings_1": {"content": "totalling to UGX 40,202,400 to the computation of PAYE in IPPS, leading to an under deduction of UGX 12,439,426, contrary to section 19 (1) (a) of the Income Tax Act. The", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "pensioners delayed to access payroll, delayed access to payroll leads to demotivation of the affected staff and accumulation of salary arrears.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 32 newly recruited/ transferred employees and 5", "page": 424, "level": 3}}, {"headings_1": {"content": "totalling to UGX 40,202,400 to the computation of PAYE in IPPS, leading to an under deduction of UGX 12,439,426, contrary to section 19 (1) (a) of the Income Tax Act. The", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 From a comparison of the payroll register and IFMS payment file, I noted that 14 staff and were paid a total of UGX 19,228,208 off the IPPS. This control weakness creates an opportunity for", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 From a comparison of the payroll register and IFMS payment file, I noted that 14 staff and were paid a total of UGX 19,228,208 off the IPPS. This control weakness creates an opportunity for", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 32 newly recruited/ transferred employees and 5", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "payment of salaries and pension to non-eligible persons, hence loss of funds to Government.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 From a comparison of the payroll register and IFMS payment file, I noted that 14 staff and were paid a total of UGX 19,228,208 off the IPPS. This control weakness creates an opportunity for", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 32 newly recruited/ transferred employees and 5", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III.", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 From a comparison of the payroll register and IFMS payment file, I noted that 14 staff and were paid a total of UGX 19,228,208 off the IPPS. This control weakness creates an opportunity for", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III.", "page": 424, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX. 302,248,400 during the year but collected UGX.209,081,450 representing (69%) performance. The \n412", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III.", "page": 424, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III.", "page": 424, "level": 3}}]], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["shortfalls in Local Revenue collections of UGX. UGX. 93,166,950 (31%) were recorded in Land fees, business licenses, other tax revenues and Administrative fees and licenses. \uf0b7 I noted that Management submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports. In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which are important in ensuring that the budget performs as expected. The Accounting Officer admitted the shortcoming and promised to address the matter. \uf0b7 I noted that there was a general delay in the implementation of NUSAF 3 sub- projects without any justification. \uf0b7 Madi-Okollo District contracted M/s TIC Lokere Enterprises Ltd for the rehabilitation of Inde mile 10 Yoro base camp feeder road under DRDIP programme at a cost of UGX.1, 238,943,750. However, I noted that there was delayed Completion of the contract, Failure to install culverts at critical points of the road and Poorly installed culverts. \uf0b7 I noted that advances of UGX. 52,332,500 remained not accounted for, at year end. The funds were advanced to staff to carry out various activities. In the absence of the relevant accountability documents, it was not possible to confirm that the funds were used for the intended purposes. \uf0b7 I noted that there were un-utilized Market at Rhino Camp. The Market was constructed at an estimated cost of UGX.700,000,000. The market lock ups had been turned into residential apartments instead and the market stalls have been abandoned and now only used for drying cassava.4", null, null], ["09.", "KOBOKO MC", "\uf0b7 I noted that the Municipal Council did not submit wage estimates"], ["", "", "to MoPs by 30th September of the preceding year as required."]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III.", "page": 424, "level": 3}}], "page": 425, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["shortfalls in Local Revenue collections of UGX. UGX. 93,166,950 (31%) were recorded in Land fees, business licenses, other tax revenues and Administrative fees and licenses. \uf0b7 I noted that Management submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports. In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which are important in ensuring that the budget performs as expected. The Accounting Officer admitted the shortcoming and promised to address the matter. \uf0b7 I noted that there was a general delay in the implementation of NUSAF 3 sub- projects without any justification. \uf0b7 Madi-Okollo District contracted M/s TIC Lokere Enterprises Ltd for the rehabilitation of Inde mile 10 Yoro base camp feeder road under DRDIP programme at a cost of UGX.1, 238,943,750. However, I noted that there was delayed Completion of the contract, Failure to install culverts at critical points of the road and Poorly installed culverts. \uf0b7 I noted that advances of UGX. 52,332,500 remained not accounted for, at year end. The funds were advanced to staff to carry out various activities. In the absence of the relevant accountability documents, it was not possible to confirm that the funds were used for the intended purposes. \uf0b7 I noted that there were un-utilized Market at Rhino Camp. The Market was constructed at an estimated cost of UGX.700,000,000. The market lock ups had been turned into residential apartments instead and the market stalls have been abandoned and now only used for drying cassava.4", null, null], ["09.", "KOBOKO MC", "\uf0b7 I noted that the Municipal Council did not submit wage estimates"], ["", "", "to MoPs by 30th September of the preceding year as required."], [null, "Opinion Unqualified", ""], [null, null, "\uf0b7 The Municipal did not absorb wage funds worth UGX.0.33 billion."], [null, "", ""], [null, null, "\uf0b7 The Council had outstanding domestic arrears worth UGX"], [null, null, "113,354,578 that accrued within the year"], [null, null, ""], [null, null, "\uf0b7 I noted that the Municipal Council made unauthorized loan"], [null, null, "deductions totaling UGX. 18,148,668. from 16 employees that"], [null, null, "neither had letters of undertaking nor existed in the \u201cactive"], [null, null, "deduction\u201d or the \u201cmy approval\u201d reports on the PDMS-Payroll"], [null, null, "Deduction Management System, operated by PCA-Payroll"], [null, null, "Consults Africa."], [null, null, ""], [null, null, "\uf0b7 I noted that 6 pensioners delayed to access the pension payroll"], [null, null, ""], [null, null, "\uf0b7 I noted that 5 staff was paid a total of UGX. 6,488,549 off the"], [null, null, "IPPS."], [null, null, ""], [null, null, "\uf0b7 I noted that the Municipal Council did not have an approved plan"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III.", "page": 424, "level": 3}}], "page": 425, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "413", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III.", "page": 424, "level": 3}}], "page": 425, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "neither did it have certification of the plan by NPA."], [null, ""], [null, "\uf0b7 I noted underperformance in all revenue sources totaling UGX."], [null, "4,384,175,589 that affected implementation of planned activities"], [null, "at the council I further noted delayed submission of quarterly"], [null, "performance reports to OPM and MoFPED"], [null, ""], ["10\\. ARUA REGIONAL REFERRAL HOSPITAL Opinion Unqualified \uf0b7 Through re-computation of gratuity benefits, I noted that there were variances of over payments of UGX.21,706,000 and under payment of UGX.19,700,433. I also re-computed pension benefits, and I further noted that there were variances of over payment of UGX.5, 798,629 and under payments of UGX.10, 401,528. The Accounting Officer explained that gratuity payments are automatically computed through the IPPS system. Consultations with system officers in MOPS were underway to have the error rectified. \uf0b7 I noted that UGX.6,659,448 was paid to 03 staff who had been transferred to other entities. These were payment for services not rendered to the Hospital, resulting in loss of funds to Government. \uf0b7 I noted that deductions to UCLA/UBA were concurrently remitted as salary was paid except for the month of April, 2021 where there was no remittance at all yet UGX.16,434,444 was deducted \uf0b7 I noted that the Hospital did not include Hospital Management Board Member\u2019s retainer fees of UGX.33,600,000 in the computation of PAYE leading to under deduction of PAYE of UGX.10,080,000 contrary to section 19(1) (a) of the Income Tax Act. \uf0b7 I noted that the Hospital did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS, contrary to Paragraph 2.1 of Establishment Notice No. 1 of 2020. \uf0b7 The Hospital had outstanding (unsettled) domestic arrears worth UGX. 1,255,228,566 by close of financial year \uf0b7 I noted that the Hospital had not prepared and approved a strategic plan that is aligned to the NDP-III. \uf0b7 I noted the Hospital received off-budget financing from Ministry of Health and development partners for undertaking various activities not budgeted to a tune of UGX.1,925,620,637 which was not transferred to the consolidated fund as required by the law. \uf0b7 The Hospital Ambulance number UG6812M had been stolen from the hospital yard. By close of the audit, the ambulance had not been recovered by management. Also the value of the ambulance had not been updated in the assets register as", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III.", "page": 424, "level": 3}}], "page": 426, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["shortfalls in Local Revenue collections of UGX. UGX. 93,166,950 (31%) were recorded in Land fees, business licenses, other tax revenues and Administrative fees and licenses. \uf0b7 I noted that Management submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports. In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which are important in ensuring that the budget performs as expected. The Accounting Officer admitted the shortcoming and promised to address the matter. \uf0b7 I noted that there was a general delay in the implementation of NUSAF 3 sub- projects without any justification. \uf0b7 Madi-Okollo District contracted M/s TIC Lokere Enterprises Ltd for the rehabilitation of Inde mile 10 Yoro base camp feeder road under DRDIP programme at a cost of UGX.1, 238,943,750. However, I noted that there was delayed Completion of the contract, Failure to install culverts at critical points of the road and Poorly installed culverts. \uf0b7 I noted that advances of UGX. 52,332,500 remained not accounted for, at year end. The funds were advanced to staff to carry out various activities. In the absence of the relevant accountability documents, it was not possible to confirm that the funds were used for the intended purposes. \uf0b7 I noted that there were un-utilized Market at Rhino Camp. The Market was constructed at an estimated cost of UGX.700,000,000. The market lock ups had been turned into residential apartments instead and the market stalls have been abandoned and now only used for drying cassava.4", "None"], "type": "table"}}, {"content": "414", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III.", "page": 424, "level": 3}}], "page": 426, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["required. \uf0b7 I noted that the Hospital did not have a land title for Hospital land plot 43 \u2013 Hospital cell with an estimated size of 13.478 acres which it currently occupied. There was no evidence of ownership of property and there was no guarantee that the land was free from encroachment.", null, null], ["11.", "MOYO DLG", ""], ["", "", "\uf0b7 I noted that UGX.12,035,376 was paid to 8 staff who had either"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III.", "page": 424, "level": 3}}], "page": 427, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["shortfalls in Local Revenue collections of UGX. UGX. 93,166,950 (31%) were recorded in Land fees, business licenses, other tax revenues and Administrative fees and licenses. \uf0b7 I noted that Management submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports. In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which are important in ensuring that the budget performs as expected. The Accounting Officer admitted the shortcoming and promised to address the matter. \uf0b7 I noted that there was a general delay in the implementation of NUSAF 3 sub- projects without any justification. \uf0b7 Madi-Okollo District contracted M/s TIC Lokere Enterprises Ltd for the rehabilitation of Inde mile 10 Yoro base camp feeder road under DRDIP programme at a cost of UGX.1, 238,943,750. However, I noted that there was delayed Completion of the contract, Failure to install culverts at critical points of the road and Poorly installed culverts. \uf0b7 I noted that advances of UGX. 52,332,500 remained not accounted for, at year end. The funds were advanced to staff to carry out various activities. In the absence of the relevant accountability documents, it was not possible to confirm that the funds were used for the intended purposes. \uf0b7 I noted that there were un-utilized Market at Rhino Camp. The Market was constructed at an estimated cost of UGX.700,000,000. The market lock ups had been turned into residential apartments instead and the market stalls have been abandoned and now only used for drying cassava.4", "None", "None"], "type": "table"}}, {"content": [["required. \uf0b7 I noted that the Hospital did not have a land title for Hospital land plot 43 \u2013 Hospital cell with an estimated size of 13.478 acres which it currently occupied. There was no evidence of ownership of property and there was no guarantee that the land was free from encroachment.", null, null], ["11.", "MOYO DLG", ""], ["", "", "\uf0b7 I noted that UGX.12,035,376 was paid to 8 staff who had either"], [null, "", "retired, transferred, absconded or died. I advised the Accounting"], [null, "Opinion Unqualified", "Officer to ensure prompt removal of staff from the payroll."], [null, null, ""], [null, "", "\uf0b7 I noted that whereas UGX.2,467,253,134 was deducted from"], [null, null, "employees\u2019 salaries to be remitted to different beneficiaries,"], [null, null, "UGX.2,499,884,543 was remitted, leading to an under remittance"], [null, null, "amounting to UGX.519,984 and over remittance of"], [null, null, "UGX.33,151,393. I advised the Accounting Officer to ensure"], [null, null, "prompt removal of staff from the payroll."], [null, null, ""], [null, null, "\uf0b7 I noted that whereas UGX.2,467,253,134 was deducted from"], [null, null, "employees\u2019 salaries to be remitted to different beneficiaries,"], [null, null, "UGX.2,499,884,543 was remitted, leading to an under remittance"], [null, null, "amounting to UGX.519,984 and over remittance of"], [null, null, "UGX.33,151,393."], [null, null, ""], [null, null, "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity"], [null, null, "totalling to UGX.28,087,200 to the computation of PAYE in IPPS,"], [null, null, "leading to an under deduction of UGX.8,520,960 contrary to"], [null, null, "section 19(1) (a) of the Income Tax Act."], [null, null, ""], [null, null, "\uf0b7 I noted that 6 pensioners delayed to access the pension payroll,"], [null, null, "with delays ranging between 1-2 months. Delayed access to the"], [null, null, "pension payroll leads to poor wellbeing of the affected retirees as"], [null, null, "well as accumulation of pension arrears."], [null, null, ""], [null, null, "\uf0b7 I noted that the District/Municipal Council did not prepare"], [null, null, "monthly wage, pension and gratuity performance analysis and"], [null, null, "thus did not submit quarterly returns on payroll to MoPS,"], [null, null, "contrary to Paragraph 2.1 of Establishment Notice No. 1 of 2020."], [null, null, ""], [null, null, "\uf0b7 Revenue underperformance of UGX.9,484,876,432 due to"], [null, null, "shortfall in NTR, government transfers and donor funding"], [null, null, ""], [null, null, "\uf0b7 The district did not absorb funds worth of UGX.940, 729,263 and"], [null, null, "these funds were subsequently swept back to the consolidated"], [null, null, "fund account."], [null, null, ""], [null, null, "\uf0b7 I further noted that funds received under USMID totaling to"], [null, null, "UGX.1,342,227,081 were not absorbed and as such swept back"], [null, null, "to the consolidated fund"], ["12\\. KOBOKO DLG \uf0b7 I noted that there was an under payment of UGX 83,675,196 of pension and gratuity", null, null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III.", "page": 424, "level": 3}}], "page": 427, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["shortfalls in Local Revenue collections of UGX. UGX. 93,166,950 (31%) were recorded in Land fees, business licenses, other tax revenues and Administrative fees and licenses. \uf0b7 I noted that Management submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports. In addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports which are important in ensuring that the budget performs as expected. The Accounting Officer admitted the shortcoming and promised to address the matter. \uf0b7 I noted that there was a general delay in the implementation of NUSAF 3 sub- projects without any justification. \uf0b7 Madi-Okollo District contracted M/s TIC Lokere Enterprises Ltd for the rehabilitation of Inde mile 10 Yoro base camp feeder road under DRDIP programme at a cost of UGX.1, 238,943,750. However, I noted that there was delayed Completion of the contract, Failure to install culverts at critical points of the road and Poorly installed culverts. \uf0b7 I noted that advances of UGX. 52,332,500 remained not accounted for, at year end. The funds were advanced to staff to carry out various activities. In the absence of the relevant accountability documents, it was not possible to confirm that the funds were used for the intended purposes. \uf0b7 I noted that there were un-utilized Market at Rhino Camp. The Market was constructed at an estimated cost of UGX.700,000,000. The market lock ups had been turned into residential apartments instead and the market stalls have been abandoned and now only used for drying cassava.4", "None", "None"], "type": "table"}}, {"content": "415", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 424, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not prepared and approved a strategic plan that is aligned to the NDP-III.", "page": 424, "level": 3}}], "page": 427, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Opinion Unqualified \uf0b7 I noted that UGX 5,703,084 was paid to 2 staff who had either", "metadata": {"headings": [{"headings_0": {"content": "Opinion Unqualified \uf0b7 I noted that UGX 5,703,084 was paid to 2 staff who had either", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 424, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "retired or died", "metadata": {"headings": [{"headings_0": {"content": "Opinion Unqualified \uf0b7 I noted that UGX 5,703,084 was paid to 2 staff who had either", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 424, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that whereas UGX. 2,007,415,658 was deducted from", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that whereas UGX. 2,007,415,658 was deducted from", "page": 428, "level": 3}}, {"headings_1": {"content": "Opinion Unqualified \uf0b7 I noted that UGX 5,703,084 was paid to 2 staff who had either", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.", "page": 428, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that whereas UGX. 2,007,415,658 was deducted from", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "1,866,468,850 was remitted, leading to an under remittance of", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.", "page": 428, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that whereas UGX. 2,007,415,658 was deducted from", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "UGX.140,946,808", "metadata": {"headings": [{"headings_0": {"content": "UGX.140,946,808", "page": 428, "level": 3}}, {"headings_1": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.", "page": 428, "level": 2}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that the District made unauthorized loan deductions", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions", "page": 428, "level": 3}}, {"headings_1": {"content": "UGX.140,946,808", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "totaling UGX. 111,107,631", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions", "page": 428, "level": 3}}, {"headings_1": {"content": "UGX.140,946,808", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 14 newly recruited/ transferred employees and 6", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 14 newly recruited/ transferred employees and 6", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "pensioners", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 14 newly recruited/ transferred employees and 6", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 From a comparison of the payroll register and IFMS payment file, I noted that 25 staff were paid a total of UGX. 27,346,176 off the IPPS", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 From a comparison of the payroll register and IFMS payment file, I noted that 25 staff were paid a total of UGX. 27,346,176 off the IPPS", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 14 newly recruited/ transferred employees and 6", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "- The district has outstanding payables worth UGX.736,710,419 in the current financial year", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 From a comparison of the payroll register and IFMS payment file, I noted that 25 staff were paid a total of UGX. 27,346,176 off the IPPS", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 14 newly recruited/ transferred employees and 6", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 From a comparison of the payroll register and IFMS payment file, I noted that 25 staff were paid a total of UGX. 27,346,176 off the IPPS", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 14 newly recruited/ transferred employees and 6", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the entity had not prepared and approved its", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity had not prepared and approved its", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 From a comparison of the payroll register and IFMS payment file, I noted that 25 staff were paid a total of UGX. 27,346,176 off the IPPS", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "strategic plan at the time of audit", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity had not prepared and approved its", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 From a comparison of the payroll register and IFMS payment file, I noted that 25 staff were paid a total of UGX. 27,346,176 off the IPPS", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not prepared and approved its", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "budget such as partial or non-implementation of planned", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not prepared and approved its", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "activities and budget shortfall of UGX.8,706,420,377 that affected", "metadata": {"headings": [{"headings_0": {"content": "activities and budget shortfall of UGX.8,706,420,377 that affected", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "implementation of planned activities; late submission of quarterly", "metadata": {"headings": [{"headings_0": {"content": "activities and budget shortfall of UGX.8,706,420,377 that affected", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted a number of issues in the implementation of approved", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "reports to Office of the Prime Minister and MoFPED", "metadata": {"headings": [{"headings_0": {"content": "reports to Office of the Prime Minister and MoFPED", "page": 428, "level": 3}}, {"headings_1": {"content": "activities and budget shortfall of UGX.8,706,420,377 that affected", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 Construction of Multipurpose Hall, ICT, Library Block , teachers houses, pay ground and water installation at Padrombu", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Construction of Multipurpose Hall, ICT, Library Block , teachers houses, pay ground and water installation at Padrombu", "page": 428, "level": 3}}, {"headings_1": {"content": "reports to Office of the Prime Minister and MoFPED", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "SeedSchool UGX.1,234,362,772 has delayed and is incomplete", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Construction of Multipurpose Hall, ICT, Library Block , teachers houses, pay ground and water installation at Padrombu", "page": 428, "level": 3}}, {"headings_1": {"content": "reports to Office of the Prime Minister and MoFPED", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "and the Contractor was not on site", "metadata": {"headings": [{"headings_0": {"content": "and the Contractor was not on site", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 Construction of Multipurpose Hall, ICT, Library Block , teachers houses, pay ground and water installation at Padrombu", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "- Nyangilia Ps briquette making sub project was advanced", "metadata": {"headings": [{"headings_0": {"content": "and the Contractor was not on site", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 Construction of Multipurpose Hall, ICT, Library Block , teachers houses, pay ground and water installation at Padrombu", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "and the Contractor was not on site", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 Construction of Multipurpose Hall, ICT, Library Block , teachers houses, pay ground and water installation at Padrombu", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "UGX.51,257,476 on Voucher No/EFT number 36222842 for the purpose of making fuel energy through briquettes. During field inspections undertaken on 24/11/2021, I noted that sub project", "metadata": {"headings": [{"headings_0": {"content": "UGX.51,257,476 on Voucher No/EFT number 36222842 for the purpose of making fuel energy through briquettes. During field inspections undertaken on 24/11/2021, I noted that sub project", "page": 428, "level": 3}}, {"headings_1": {"content": "and the Contractor was not on site", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "had not yet taken off and the group members could not be traced", "metadata": {"headings": [{"headings_0": {"content": "UGX.51,257,476 on Voucher No/EFT number 36222842 for the purpose of making fuel energy through briquettes. During field inspections undertaken on 24/11/2021, I noted that sub project", "page": 428, "level": 3}}, {"headings_1": {"content": "and the Contractor was not on site", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that Koboko District received a total of UGX. 113,097,405 for supply of additional learning materials. I reviewed the bank", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Koboko District received a total of UGX. 113,097,405 for supply of additional learning materials. I reviewed the bank", "page": 428, "level": 3}}, {"headings_1": {"content": "UGX.51,257,476 on Voucher No/EFT number 36222842 for the purpose of making fuel energy through briquettes. During field inspections undertaken on 24/11/2021, I noted that sub project", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "statements for sampled schools and noted that the funds were", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Koboko District received a total of UGX. 113,097,405 for supply of additional learning materials. I reviewed the bank", "page": 428, "level": 3}}, {"headings_1": {"content": "UGX.51,257,476 on Voucher No/EFT number 36222842 for the purpose of making fuel energy through briquettes. During field inspections undertaken on 24/11/2021, I noted that sub project", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "still on the schools\u2019 accounts by 30 th September, 2021 and had", "metadata": {"headings": [{"headings_0": {"content": "still on the schools\u2019 accounts by 30 th September, 2021 and had", "page": 428, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that Koboko District received a total of UGX. 113,097,405 for supply of additional learning materials. I reviewed the bank", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "hence not been utilised", "metadata": {"headings": [{"headings_0": {"content": "still on the schools\u2019 accounts by 30 th September, 2021 and had", "page": 428, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that Koboko District received a total of UGX. 113,097,405 for supply of additional learning materials. I reviewed the bank", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that management ignored the element of competition in", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}, {"headings_1": {"content": "still on the schools\u2019 accounts by 30 th September, 2021 and had", "page": 428, "level": 2}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "the procurement of some items worth UGX.1,236,462,077", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}, {"headings_1": {"content": "still on the schools\u2019 accounts by 30 th September, 2021 and had", "page": 428, "level": 2}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "416", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["was completed and ready for use, the building was redundant and had not yet been put to use five months after completion", null, null], ["13.", "ARUA DLG", "\uf0b7 I was not availed with evidence that the district submitted wage"], ["", "", "estimates to MoPs as required."]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 429, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["was completed and ready for use, the building was redundant and had not yet been put to use five months after completion", null, null], ["13.", "ARUA DLG", "\uf0b7 I was not availed with evidence that the district submitted wage"], ["", "", "estimates to MoPs as required."], [null, "Opinions", ""], [null, "Unqualified", "\uf0b7 The district failed to absorb wage funds worth UGX.2.14 billion"], [null, "", "and the funds were swept back into the consolidated fund"], [null, null, "account at year end."], [null, null, ""], [null, null, "\uf0b7 The district made over payments of UGX.17, 088,304 various"], [null, null, "pensioners."], [null, null, ""], [null, null, "\uf0b7 I noted that UGX.10, 115,392 was paid to 15 staffs that neither"], [null, null, "appeared on the IPPS payroll register nor had the necessary"], [null, null, "documentation in their personal files to support their existence."], [null, null, ""], [null, null, "\uf0b7 I noted that 58 employees were paid salaries above their"], [null, null, "applicable salary band resulting in overpayments totalling"], [null, null, "UGX.37,427,696 while 6 employees were paid salaries below"], [null, null, "their applicable salary band resulting in underpayments totalling"], [null, null, "UGX.2,441,988."], [null, null, ""], [null, null, "\uf0b7 The District wrongly computed gratuity benefits for 01 pensioner"], [null, null, "that resulted in an overpayment of UGX.17,088,304."], [null, null, ""], [null, null, "\uf0b7 I noted that UGX.66,918,755 was paid to 49 staff who had either"], [null, null, "retired, transferred, absconded or died."], [null, null, ""], [null, null, "\uf0b7 The district over and under remitted payroll deductions worth"], [null, null, "UGX.246,912,350 and UGX.201,704,458 due to wrong coding in"], [null, null, "the system"], [null, null, ""], [null, null, "\uf0b7 I noted that the District made unauthorized loan deductions"], [null, null, "totaling UGX.386, 522,646. The deductions were from 419"], [null, null, "employees that neither had letters of undertaking nor existed in"], [null, null, "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports"], [null, null, ""], [null, null, "\uf0b7 I further noted that loan deductions relating to 16 (sixteen)"], [null, null, "employees did not have evidence of consent by the employees."], [null, null, ""], [null, null, "\uf0b7 The District made PAYE deductions of UGX UGX.314, 021,935 for"], [null, null, "the month of February 2021, but did not remit to URA as"], [null, null, "required"], [null, null, ""], [null, null, "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity"], [null, null, "totalling to UGX.105,792,166 to the computation of PAYE in IPPS,"], [null, null, "leading to an under deduction of UGX.33,858,520, contrary to"], [null, null, "section 19(1) (a) of the Income Tax Act and also noted tha t 58"], [null, null, "pensioners delayed to access the pension payroll during the year."], [null, null, ""], [null, null, "\uf0b7 I noted that unqualifying funds amounting to UGX.52, 328,174"], [null, null, "were charged on account codes prescribed for salary, pension"], [null, null, "and gratuity."]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 429, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "417", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 429, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", ""], [null, "\uf0b7 I noted that 29 employees were paid a total of UGX.51,348,377"], [null, "without signed pay change reports."]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 430, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["was completed and ready for use, the building was redundant and had not yet been put to use five months after completion", "None"], "type": "table"}}, {"content": [["", ""], [null, "\uf0b7 I noted that 29 employees were paid a total of UGX.51,348,377"], [null, "without signed pay change reports."], [null, ""], [null, "\uf0b7 I noted that 1,302 staff was paid a total of UGX. 3,048,993,948"], [null, "off the IPPS that arose from wrong coding of Arua DLG staff"], [null, "under Madi-Okollo DLG payroll arising from the separation of the"], [null, "payroll following the creation of Madi-Okollo district."], [null, ""], [null, "\uf0b7 The budget of Arua DLG was not adjusted/collapsed following"], [null, "the issuance of the supplementary budgets to the new local"], [null, "governments. Consequently, the budget of Arua DLG for the year"], [null, "under review is unrealistic. Further, activities meant to be"], [null, "undertaken by the new local governments were undertaken by"], [null, "Arua DLG for example the payment of general staff salaries"], [null, "totaling UGX.6,397,754,797 for Terego DLG staff and"], [null, "UGX.8,348,159,119 for Arua city staff. This distorts the budget"], [null, "performance measurement for the local governments involved."], [null, ""], [null, "\uf0b7 I noted underperformance of revenues from NTR, transfer from"], [null, "government units and donor funding worth UGX.30.7Bn that"], [null, "affected budget implementation"], [null, ""], [null, "\uf0b7 The district failed to absorb funds worth UGX.9.3Bn and these"], [null, "funds were subsequently swept back to the consolidated fund"], [null, "account."], [null, ""], [null, "\uf0b7 The district mischarged funds worth UGX.373, 406,160 on"], [null, "various codes other those budgeted for. Further, I noted that"], [null, "funds to the tune of UGX.93, 269,685 were spent on other"], [null, "activities without seeking and obtaining the necessary approvals."], [null, ""], [null, "\uf0b7 I noted outstanding recoveries of funds from YLP and UWEP"], [null, "groups worth UGX.1, 793,009,954 by the year end."], [null, ""], [null, "\uf0b7 I noted that Arua District received a total of UGX.490,472,016. I"], [null, "reviewed the bank statements sampled schools and noted that"], [null, "the funds were still on the school accounts by 30th September,"], [null, "2021 and had hence not been utilized."], ["14\\. ADJUMANI DLG Opinion Unqualified \uf0b7 I reviewed funds absorption for salary and pension payments and noted under absorption of UGX.1.2 billion which may have led to non payment of eligible employees and pensioners \uf0b7 I noted that UGX.3,339,798 was paid to 4 staff who had retired. These were payments for services not rendered to the District, resulting in loss of funds to Government. \uf0b7 I noted that the District made unauthorized loan deductions amounting to UGX.39,469,082 relating to 40 employees that neither existed in the \u201cactive deduction\u201d nor the \u201cmy approval\u201d reports on the PDMS as evidence of approval. \uf0b7 I noted that 3 pensioners delayed to access the pension payroll", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 430, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["was completed and ready for use, the building was redundant and had not yet been put to use five months after completion", "None"], "type": "table"}}, {"content": "418", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 430, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["during the year with average delay period of 39 days to access the pension payroll. \uf0b7 I noted that the District did not submit quarterly returns on payroll to MoPS. This led to accumulations of arrears, under absorption of wage, pension and gratuity budget and delays in granting clearance to recruit. \uf0b7 From a comparison of the payroll register and IFMS payment file, I noted that 5 staff was paid a total of UGX.7, 145,972 off the IPPS. This control weakness created an opportunity for payment of salaries to non-eligible persons. \uf0b7 I noted that the verification form and copies of the verification card for 6 pensioners/beneficiaries were not on their files. I was therefore unable to validate, authenticate the accuracy of the payroll records (salary and pension) on the IPPS. \uf0b7 I noted that the District Development Plan III was still in a draft form and had not yet been approved. \uf0b7 The district did not receive funds worth UGX.14,639,062,373 \uf0b7 The district failed to absorb funds worth UGX. 1,621,646,255 by the end of the financial year and the funds were subsequently swept back to the consolidated fund account that affected construction of roads and bridges, Installation of streetlights; and Construction of Leisure Park among others \uf0b7 The funds were meant for activities that were not fully implemented by the end of the financial year and these include; \uf0b7 A review of the revenue management process revealed that there was no invoice register for the amount billed during the year in place and schedule of debtors detailing debtor\u2019s records. I also noted that the district does not have a streamlined policy to be followed to recover the outstanding revenues/amounts. \uf0b7 I noted outstanding YLP balance of UGX.707, 536,351 that has not been recovered by the district which is affecting the revolution of the funds to other groups in the queue \uf0b7 The district had outstanding unrecovered the UWEP funds worth UGX.406,275,629 by close of the year \uf0b7 I noted that the District received a total of UGX. 129,300,127. I reviewed the bank statements sampled schools and noted that the funds were still on the school accounts by 30th September, 2021 and had hence not been utilized.", null, null], ["15.", "Pakwach DLG", "\uf0b7 I noted that the District did not submit wage estimates to MoPs"], ["", "", "by 30th September of the preceding year a required"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 431, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["was completed and ready for use, the building was redundant and had not yet been put to use five months after completion", "None", "None"], "type": "table"}}, {"content": [["during the year with average delay period of 39 days to access the pension payroll. \uf0b7 I noted that the District did not submit quarterly returns on payroll to MoPS. This led to accumulations of arrears, under absorption of wage, pension and gratuity budget and delays in granting clearance to recruit. \uf0b7 From a comparison of the payroll register and IFMS payment file, I noted that 5 staff was paid a total of UGX.7, 145,972 off the IPPS. This control weakness created an opportunity for payment of salaries to non-eligible persons. \uf0b7 I noted that the verification form and copies of the verification card for 6 pensioners/beneficiaries were not on their files. I was therefore unable to validate, authenticate the accuracy of the payroll records (salary and pension) on the IPPS. \uf0b7 I noted that the District Development Plan III was still in a draft form and had not yet been approved. \uf0b7 The district did not receive funds worth UGX.14,639,062,373 \uf0b7 The district failed to absorb funds worth UGX. 1,621,646,255 by the end of the financial year and the funds were subsequently swept back to the consolidated fund account that affected construction of roads and bridges, Installation of streetlights; and Construction of Leisure Park among others \uf0b7 The funds were meant for activities that were not fully implemented by the end of the financial year and these include; \uf0b7 A review of the revenue management process revealed that there was no invoice register for the amount billed during the year in place and schedule of debtors detailing debtor\u2019s records. I also noted that the district does not have a streamlined policy to be followed to recover the outstanding revenues/amounts. \uf0b7 I noted outstanding YLP balance of UGX.707, 536,351 that has not been recovered by the district which is affecting the revolution of the funds to other groups in the queue \uf0b7 The district had outstanding unrecovered the UWEP funds worth UGX.406,275,629 by close of the year \uf0b7 I noted that the District received a total of UGX. 129,300,127. I reviewed the bank statements sampled schools and noted that the funds were still on the school accounts by 30th September, 2021 and had hence not been utilized.", null, null], ["15.", "Pakwach DLG", "\uf0b7 I noted that the District did not submit wage estimates to MoPs"], ["", "", "by 30th September of the preceding year a required"], [null, "Opinion", ""], [null, "Unqualified", "\uf0b7 I reviewed funds absorption and noted that UGX. 10.209 Bn"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 431, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["was completed and ready for use, the building was redundant and had not yet been put to use five months after completion", "None", "None"], "type": "table"}}, {"content": "419", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 431, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "(94%) was spent out of the total receipts of UGX.10.885 Bn,"], [null, "resulting in an unabsorbed balance of UGX. 0.676 Million. The"], [null, "unabsorbed balance was subsequently swept back to the"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 432, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["was completed and ready for use, the building was redundant and had not yet been put to use five months after completion", "None"], "type": "table"}}, {"content": [["", "(94%) was spent out of the total receipts of UGX.10.885 Bn,"], [null, "resulting in an unabsorbed balance of UGX. 0.676 Million. The"], [null, "unabsorbed balance was subsequently swept back to the"], [null, "consolidated fund account"], [null, ""], [null, "\uf0b7 I reviewed funds absorption and noted that UGX.19.4 billion"], [null, "(94%) was spent out of the total receipts of UGX.20.6 billion,"], [null, "resulting in an under absorption of UGX.1.2 billion. I further"], [null, "noted an unexplained under absorption of salaries funds totaling"], [null, "UGX. 235,934,838 and under absorption of pension and gratuity"], [null, "totaling UGX.930, 294,356."], [null, ""], [null, "\uf0b7 I noted that UGX.3, 339,798 was paid to 4 staff who had retired."], [null, "These were payments for services not rendered to the District,"], [null, "resulting in loss of funds to Government."], [null, ""], [null, "\uf0b7 I further noted that loan deductions for a sample of 10"], [null, "employees lacked letters of undertaking and did not have"], [null, "evidence of consent."], [null, ""], [null, "\uf0b7 I also noted loan deductions for twenty-eight (28) staff, totaling"], [null, "UGX.33,119,091, were above the approved deduction amount"], [null, "and Loans for fifteen (15) staff totaling UGX.132,794,500 had"], [null, "unreasonable loan end-dates."], [null, ""], [null, "\uf0b7 I noted that the District did not submit quarterly returns on"], [null, "payroll to MoPS. This led to accumulations of arrears, under"], [null, "absorption of wage, pension and gratuity budget and delays in"], [null, "granting clearance to recruit."], [null, ""], [null, "\uf0b7 From a comparison of the payroll register and IFMS payment file,"], [null, "I noted that 5 staff were paid a total of UGX.7, 145,972 off the"], [null, "IPPS. This control weakness created an opportunity for payment"], [null, "of salaries to non-eligible persons"], ["16\\. ARUA MC Opinion Unqualified \uf0b7 I noted that the wage and Pension Pay roll of UGX. 7,083,040,397 constituted 25% of the Municipal Council\u2019s budget for 2020/2021 of 28.3Bn. \uf0b7 I noted that the Municipal Council delayed to submit wage estimates to MoPs, as required. \uf0b7 I reviewed funds absorption and noted that UGX.6.7 billion (98%) was spent out of the total receipts of UGX.6.9 billion for salaries, pension and gratuity \uf0b7 I noted that whereas UGX.1,510,024,063 was deducted from employees\u2019 salaries to be remitted to different beneficiaries, UGX.1,502,519,098 was remitted leading to an under remittance amounting to UGX.7,504,965 \uf0b7 I noted that the entity did not include political leaders\u2019 gratuity of UGX.8,939,400 in the computation of PAYE leading to under deduction of PAYE of UGX.2,681,820", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 432, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["was completed and ready for use, the building was redundant and had not yet been put to use five months after completion", "None"], "type": "table"}}, {"content": "420", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 432, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 I noted that the verification form and copies of the verification card for 09 pensioners/beneficiaries were not on their files \uf0b7 I further noted that the Municipal Council Development Plan III was still in a draft form and had not yet been approved \uf0b7 I noted that the Municipal Council had off-budget receipts totaling UGX.1, 069,848,174 during the year. \uf0b7 I noted a number of issues in the implementation of approved budget suchas as failure to fully quantify outputs, partial and non-implementation of planned activities; over absorption of UGX.761,755,708; revenue underperformance of UGX.2,530,484,439 \uf0b7 I noted that UGX.210,033,250 meant for surfacing of Staff Lane and Construction of Municipal Bypass was utilised for supply and installation of solar street lights on Oluko Road \uf0b7 \uf0b7 I noted that the entity submitted performance report for Q4 after the deadline given for submission of the reports \uf0b7 I noted that there were unapproved overpayments of UGX.1,427,380,000 relating to USMID works on School road and Adroa road \uf0b7 I noted that the Municipal Council made advance payment of UGX.333,383,989 to contractors without bank guarantees \uf0b7 I noted low bidder participation in 3 of the 11 sampled procurements \uf0b7 I noted that the Municipal Council did not receive its approved supplementary development budget totaling UGX.14,340,000,000 under Supplementary Expenditure Estimates Supplied Addendum No.1 to Schedule No.2 for F/Y 2020/2021 \uf0b7 I noted that the Municipal Council did not have an approved staff structure/establishment.", null, null], ["", "MBARARA BRANCH", "Summary of Key Findings"], ["01\\. MBARARA DLG Opinion Unqualified \uf0b7 I analyzed the approved budget and releases to Mbarara District for salary, pension and gratuity in the period under review and noted that the wage and Pension Pay roll of UGX.20,650,503,996 constituted 68% of the District\u2019s budget for 2020/2021 of UGX.30.38 Bn \uf0b7 I noted that the District delayed to submit wage estimates to MoPS, contrary to the Establishment Notice. The submission was made on 18th February 2020, which is 140 days after the required date \uf0b7 I reviewed funds absorption and noted that UGX.19.6 billion (95%) was spent out of the total receipts of UGX.20.7 billion, resulting in an unabsorbed balance of UGX.1.1 billion.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 433, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["was completed and ready for use, the building was redundant and had not yet been put to use five months after completion", "None", "None"], "type": "table"}}, {"content": "421", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 433, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 I noted that the District made unauthorised loan deductions totalling UGX.11.8 million. The deductions were from 40 employees that neither existed in the \u201cactive deduction\u201d nor the \u201cmy approval\u201d reports on the Payroll Deduction Management System (PDMS), operated by Payroll Consults Africa (PCA) \uf0b7 I noted that the District made payroll deductions of UGX. 813,620,096, but did not remit concurrently with the salary payments in 11 out of 12 months. The delay ranged from 5 to 84 days \uf0b7 I noted delays in the remittance of PAYE deductions to URA for 2 months of November 2020 and January 2021 of six (06) and eighty (08) days respectively \uf0b7 I noted that the District did not subject political leaders\u2019 gratuity totalling to UGX. 16,304,260 to the computation of PAYE in IPPS, leading to an under deduction of UGX.4,891,278 \uf0b7 I noted that of the 29 newly recruited/transferred, 13 employees delayed to access payroll, with delays ranging between 6 to 12 weeks \uf0b7 pensioners delayed to access the pension payroll, with delays ranging between 7-10 months \uf0b7 Gratuity and pensions of UGX. 601,669,910 was charged on Salary account which did not reflect the nature of the expenditure \uf0b7 I noted that the District prepared monthly wage, pension and gratuity performance analysis but did not submit quarterly returns on payroll to MoPS \uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect UGX.1,293,851,871 during the year but collected UGX.974,341,070 representing (75%) performance. \uf0b7 The Entity budgeted to receive UGX.2,077,267,871 as transfers from other Government Units. However, only UGX.583,148,567 (28%) was received. Revenue shortfalls affected the implementation of planned activities \uf0b7 The District budgeted to receive UGX.693,590,000 as external/donor financing out of which UGX.53,180,000 (7.7%), was received \uf0b7 I noted that management did not submit quarterly monitoring reports to the Office of the Prime Minister and Mofped as required", null, null], ["02.", "RUBANDA DLG Opinion Unqualified", "\uf0b7 I analysed the approved budget and releases to Rubanda District for salary, pension and gratuity in the period under review and noted that the wage and Pension Pay roll of UGX.17,152,929,012"], [null, null, "constituted 49% of the District\u2019s budget for 2020/2021 of"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 434, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["was completed and ready for use, the building was redundant and had not yet been put to use five months after completion", "None", "None"], "type": "table"}}, {"content": [["\uf0b7 I noted that the District made unauthorised loan deductions totalling UGX.11.8 million. The deductions were from 40 employees that neither existed in the \u201cactive deduction\u201d nor the \u201cmy approval\u201d reports on the Payroll Deduction Management System (PDMS), operated by Payroll Consults Africa (PCA) \uf0b7 I noted that the District made payroll deductions of UGX. 813,620,096, but did not remit concurrently with the salary payments in 11 out of 12 months. The delay ranged from 5 to 84 days \uf0b7 I noted delays in the remittance of PAYE deductions to URA for 2 months of November 2020 and January 2021 of six (06) and eighty (08) days respectively \uf0b7 I noted that the District did not subject political leaders\u2019 gratuity totalling to UGX. 16,304,260 to the computation of PAYE in IPPS, leading to an under deduction of UGX.4,891,278 \uf0b7 I noted that of the 29 newly recruited/transferred, 13 employees delayed to access payroll, with delays ranging between 6 to 12 weeks \uf0b7 pensioners delayed to access the pension payroll, with delays ranging between 7-10 months \uf0b7 Gratuity and pensions of UGX. 601,669,910 was charged on Salary account which did not reflect the nature of the expenditure \uf0b7 I noted that the District prepared monthly wage, pension and gratuity performance analysis but did not submit quarterly returns on payroll to MoPS \uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect UGX.1,293,851,871 during the year but collected UGX.974,341,070 representing (75%) performance. \uf0b7 The Entity budgeted to receive UGX.2,077,267,871 as transfers from other Government Units. However, only UGX.583,148,567 (28%) was received. Revenue shortfalls affected the implementation of planned activities \uf0b7 The District budgeted to receive UGX.693,590,000 as external/donor financing out of which UGX.53,180,000 (7.7%), was received \uf0b7 I noted that management did not submit quarterly monitoring reports to the Office of the Prime Minister and Mofped as required", null, null], ["02.", "RUBANDA DLG Opinion Unqualified", "\uf0b7 I analysed the approved budget and releases to Rubanda District for salary, pension and gratuity in the period under review and noted that the wage and Pension Pay roll of UGX.17,152,929,012"], [null, null, "constituted 49% of the District\u2019s budget for 2020/2021 of"], [null, null, "UGX.34.85 Bn"], [null, null, "\uf0b7 I reviewed the wage funds absorption and noted that UGX.17.29"], [null, null, "billion(96) was spent out of the total receipts of UGX18.02 billion,"], [null, null, "resulting in an unabsorbed balance of UGX.0.73 billion"], [null, null, "\uf0b7 A review of the payroll data (IPPS) and IFMS payments revealed"], [null, null, "variances between amounts on the approved payroll and"], [null, null, "payments to individual employees, leading to over payment of"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 434, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["was completed and ready for use, the building was redundant and had not yet been put to use five months after completion", "None", "None"], "type": "table"}}, {"content": "422", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 434, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "UGX. 12,101,332"], [null, "\uf0b7 I noted that 15 employees on the IPPS payroll did not receive"], [null, "salary of UGX. 37,502,687"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 435, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["was completed and ready for use, the building was redundant and had not yet been put to use five months after completion", "None"], "type": "table"}}, {"content": [["", "UGX. 12,101,332"], [null, "\uf0b7 I noted that 15 employees on the IPPS payroll did not receive"], [null, "salary of UGX. 37,502,687"], [null, "\uf0b7 A comparison of base pay in the IPPS payroll registers with the"], [null, "salary structure for 2020/21, revealed that June payments were"], [null, "made using wrong salary scales, leading to over payments of"], [null, "UGX. 3,197,252, and under payments of UGX. 978,860"], [null, "\uf0b7 I noted that whereas UGX. 4,119,399,533 was deducted from"], [null, "employees\u2019 salaries to be remitted to different beneficiaries, UGX."], [null, "4,110,103,755 was remitted, leading to an over and under"], [null, "remittance amounting to UGX.(234,929,994) and"], [null, "UGX.244,225,772 respectively"], [null, "\uf0b7 I noted that the District made unauthorised loan deductions"], [null, "totalling UGX. 41,736,635 from 22 employees that neither had"], [null, "letters of undertaking nor existed in the \u201cactive deduction\u201d or the"], [null, "\u201cmy approval\u201d reports on the Payroll Deduction Management"], [null, "System (PDMS)"], [null, "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity"], [null, "totalling to UGX. 30,155,400 to the computation of PAYE in IPPS,"], [null, "leading to an under deduction of UGX. 9,113,820 I noted that 9"], [null, "pensioners delayed to access the pension payroll, with delays"], [null, "ranging between 6-15 months"], [null, "\uf0b7 I noted that the District did not prepare monthly wage, pension"], [null, "and gratuity performance analysis and thus did not submit"], [null, "quarterly returns on payroll to MoPS"], [null, "\uf0b7 I observed that there were variances of UGX. 5,667,077 and"], [null, "UGX.7.076,946 between the MoPS IPPS and entity payroll"], [null, "registers availed by the core FTP system"], [null, "\uf0b7 I noted that at the time of audit October 2021 the district"], [null, "strategic plan was not approved by NPA."], [null, "\uf0b7 I noted that the district had planned to collect local revenue of"], [null, "UGX0.587Million but was only able to collect 0.351 million"], [null, "representing 60% performance."], [null, "\uf0b7 Of the UGX.10.13Bn budgeted as transfers from other"], [null, "Government Units, only UGX.0.8 Bn was received representing"], [null, "8% performance"], [null, "\uf0b7 The district did not receive any external/donor financing despite"], [null, "having a budget of UGX0.89Bn"], ["03\\. KAZO DLG Opinion Unqualified \uf0b7 I analysed the approved budget and releases to Kazo district for salary, pension and gratuity in the period under review and noted that the wage and Pension Pay roll of UGX.10,993,531,909 constituted 64.1% of the District\u2019s budget for 2020/2021 of UGX.17,131,504,889 \uf0b7 A comparison of base pay in the IPPS payroll registers with the salary structure for 2020/21, revealed that 20 staff were paid using wrong salary scales, leading to over payments of", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 435, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["was completed and ready for use, the building was redundant and had not yet been put to use five months after completion", "None"], "type": "table"}}, {"content": "423", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that management ignored the element of competition in", "page": 428, "level": 3}}], "page": 435, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "UGX269,392", "metadata": {"headings": [{"headings_0": {"content": "UGX269,392", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that although the Bamure HC III General ward facility", "page": 428, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that UGX.1,605,867 was paid to 3 staff who had either", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.1,605,867 was paid to 3 staff who had either", "page": 436, "level": 3}}, {"headings_1": {"content": "UGX269,392", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "absconded or died", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.1,605,867 was paid to 3 staff who had either", "page": 436, "level": 3}}, {"headings_1": {"content": "UGX269,392", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District made unauthorised loan deductions", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made unauthorised loan deductions", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.1,605,867 was paid to 3 staff who had either", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "totalling UGX.43,661,032. The deductions were from 12 employees that neither had letters of undertaking nor existed in", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made unauthorised loan deductions", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.1,605,867 was paid to 3 staff who had either", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the", "metadata": {"headings": [{"headings_0": {"content": "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the", "page": 436, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that the District made unauthorised loan deductions", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "PDMS-Payroll Deduction Management System, operated by PCA- Payroll Consults Africa.", "metadata": {"headings": [{"headings_0": {"content": "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the", "page": 436, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that the District made unauthorised loan deductions", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I further noted that loan deductions relating to 12 employees did", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I further noted that loan deductions relating to 12 employees did", "page": 436, "level": 3}}, {"headings_1": {"content": "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the", "page": 436, "level": 2}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "not have evidence of consent", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I further noted that loan deductions relating to 12 employees did", "page": 436, "level": 3}}, {"headings_1": {"content": "the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the", "page": 436, "level": 2}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District made payroll deductions but did not", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made payroll deductions but did not", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I further noted that loan deductions relating to 12 employees did", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "remit concurrently with the salary payments in 7 out of 8", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made payroll deductions but did not", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I further noted that loan deductions relating to 12 employees did", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "months. On average, it delayed by 7 days", "metadata": {"headings": [{"headings_0": {"content": "months. On average, it delayed by 7 days", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District made payroll deductions but did not", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 436, "level": 2}}, {"headings_1": {"content": "months. On average, it delayed by 7 days", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "totalling to UGX.29,166,600 to the computation of PAYE in IPPS,", "metadata": {"headings": [{"headings_0": {"content": "totalling to UGX.29,166,600 to the computation of PAYE in IPPS,", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 436, "level": 2}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "leading to an under deduction of UGX.8,652,480", "metadata": {"headings": [{"headings_0": {"content": "totalling to UGX.29,166,600 to the computation of PAYE in IPPS,", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 436, "level": 2}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 436, "level": 3}}, {"headings_1": {"content": "totalling to UGX.29,166,600 to the computation of PAYE in IPPS,", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 436, "level": 3}}, {"headings_1": {"content": "totalling to UGX.29,166,600 to the computation of PAYE in IPPS,", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the district was implementing a strategic plan (2020/21- 2024/25) that had not been approved by National", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district was implementing a strategic plan (2020/21- 2024/25) that had not been approved by National", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Planning Authority", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district was implementing a strategic plan (2020/21- 2024/25) that had not been approved by National", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the district only managed to collect local revenue of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district only managed to collect local revenue of", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district was implementing a strategic plan (2020/21- 2024/25) that had not been approved by National", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX327,102,266 of the budgeted UGX 824,355,800 representing 40% performance", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district only managed to collect local revenue of", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district was implementing a strategic plan (2020/21- 2024/25) that had not been approved by National", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that Transfers received from the consolidated fund", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Transfers received from the consolidated fund", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district only managed to collect local revenue of", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "performed at 90%", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Transfers received from the consolidated fund", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district only managed to collect local revenue of", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted the district did not receive any external financing despite", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted the district did not receive any external financing despite", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Transfers received from the consolidated fund", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "having a budget of UGX 33,504,000", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted the district did not receive any external financing despite", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Transfers received from the consolidated fund", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District received off-budget financing of UGX.552,762,500 which was never paid into the consolidated", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District received off-budget financing of UGX.552,762,500 which was never paid into the consolidated", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted the district did not receive any external financing despite", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "fund as required by the law", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District received off-budget financing of UGX.552,762,500 which was never paid into the consolidated", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted the district did not receive any external financing despite", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 Out of the total receipts for the financial year of UGX.15.12bn", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the total receipts for the financial year of UGX.15.12bn", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District received off-budget financing of UGX.552,762,500 which was never paid into the consolidated", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "(including opening balance of UGX.367,655,139) UGX.14.46bn was spent by the entity resulting in an unspent balance of UGX.0.65 Bn representing absorption level of 96%", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the total receipts for the financial year of UGX.15.12bn", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District received off-budget financing of UGX.552,762,500 which was never paid into the consolidated", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I assessed the implementation of twenty two (22) outputs that", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I assessed the implementation of twenty two (22) outputs that", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of UGX.15.12bn", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "were fully quantified with a total of twenty-one (22) activities", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I assessed the implementation of twenty two (22) outputs that", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of UGX.15.12bn", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "worth UGX 1.83Bn and noted that Eighteen (18) outputs with total expenditure amounting to UGX 1.16 Bn were fully implemented representing 70.6% of the outputs, Four (4) outputs with total expenditure amounting to UGX.0.67 Bn were", "metadata": {"headings": [{"headings_0": {"content": "worth UGX 1.83Bn and noted that Eighteen (18) outputs with total expenditure amounting to UGX 1.16 Bn were fully implemented representing 70.6% of the outputs, Four (4) outputs with total expenditure amounting to UGX.0.67 Bn were", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I assessed the implementation of twenty two (22) outputs that", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "partially implemented representing 29.4% of the outputs.", "metadata": {"headings": [{"headings_0": {"content": "worth UGX 1.83Bn and noted that Eighteen (18) outputs with total expenditure amounting to UGX 1.16 Bn were fully implemented representing 70.6% of the outputs, Four (4) outputs with total expenditure amounting to UGX.0.67 Bn were", "page": 436, "level": 3}}, {"headings_1": {"content": "\uf0b7 I assessed the implementation of twenty two (22) outputs that", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 436, "level": 3}}, {"headings_1": {"content": "worth UGX 1.83Bn and noted that Eighteen (18) outputs with total expenditure amounting to UGX 1.16 Bn were fully implemented representing 70.6% of the outputs, Four (4) outputs with total expenditure amounting to UGX.0.67 Bn were", "page": 436, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Q2, Q3, Q4 after the deadline given for submission of the reports \n424", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 436, "level": 3}}, {"headings_1": {"content": "worth UGX 1.83Bn and noted that Eighteen (18) outputs with total expenditure amounting to UGX 1.16 Bn were fully implemented representing 70.6% of the outputs, Four (4) outputs with total expenditure amounting to UGX.0.67 Bn were", "page": 436, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 436, "level": 3}}, {"headings_1": {"content": "worth UGX 1.83Bn and noted that Eighteen (18) outputs with total expenditure amounting to UGX 1.16 Bn were fully implemented representing 70.6% of the outputs, Four (4) outputs with total expenditure amounting to UGX.0.67 Bn were", "page": 436, "level": 3}}]], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "4. INSINGIRO DLG", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 436, "level": 3}}, {"headings_1": {"content": "worth UGX 1.83Bn and noted that Eighteen (18) outputs with total expenditure amounting to UGX 1.16 Bn were fully implemented representing 70.6% of the outputs, Four (4) outputs with total expenditure amounting to UGX.0.67 Bn were", "page": 436, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 436, "level": 3}}, {"headings_1": {"content": "worth UGX 1.83Bn and noted that Eighteen (18) outputs with total expenditure amounting to UGX 1.16 Bn were fully implemented representing 70.6% of the outputs, Four (4) outputs with total expenditure amounting to UGX.0.67 Bn were", "page": 436, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Opinion Unqualified", "metadata": {"headings": [{"headings_0": {"content": "Opinion Unqualified", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 436, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I analysed the approved budget and releases to the District for", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I analysed the approved budget and releases to the District for", "page": 437, "level": 3}}, {"headings_1": {"content": "Opinion Unqualified", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "salary, pension and gratuity in the period under review and noted that the wage and Pension Pay roll of UGX.25,700,415,566", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I analysed the approved budget and releases to the District for", "page": 437, "level": 3}}, {"headings_1": {"content": "Opinion Unqualified", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "constituted 29.4% of the District\u2019s budget for 2020/2021 of", "metadata": {"headings": [{"headings_0": {"content": "constituted 29.4% of the District\u2019s budget for 2020/2021 of", "page": 437, "level": 2}}, {"headings_1": {"content": "\uf0b7 I analysed the approved budget and releases to the District for", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.87.35 Bn", "metadata": {"headings": [{"headings_0": {"content": "constituted 29.4% of the District\u2019s budget for 2020/2021 of", "page": 437, "level": 2}}, {"headings_1": {"content": "\uf0b7 I analysed the approved budget and releases to the District for", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District delayed to submit wage estimates to MoPs, as required. The submission was made after 30th September 2020. This may lead to wage shortfalls/over provision", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District delayed to submit wage estimates to MoPs, as required. The submission was made after 30th September 2020. This may lead to wage shortfalls/over provision", "page": 437, "level": 3}}, {"headings_1": {"content": "constituted 29.4% of the District\u2019s budget for 2020/2021 of", "page": 437, "level": 2}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "due to lack of clarity and analysis of wage estimates by MoPS", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District delayed to submit wage estimates to MoPs, as required. The submission was made after 30th September 2020. This may lead to wage shortfalls/over provision", "page": 437, "level": 3}}, {"headings_1": {"content": "constituted 29.4% of the District\u2019s budget for 2020/2021 of", "page": 437, "level": 2}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The District paid out a total of UGX.14,568,696 to 12 non- existent staff. These were not on the IPPS payroll register and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District paid out a total of UGX.14,568,696 to 12 non- existent staff. These were not on the IPPS payroll register and", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District delayed to submit wage estimates to MoPs, as required. The submission was made after 30th September 2020. This may lead to wage shortfalls/over provision", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "also lacked the necessary documentation to support their existence", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District paid out a total of UGX.14,568,696 to 12 non- existent staff. These were not on the IPPS payroll register and", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District delayed to submit wage estimates to MoPs, as required. The submission was made after 30th September 2020. This may lead to wage shortfalls/over provision", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 A comparison of base pay in the IPPS payroll registers with the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A comparison of base pay in the IPPS payroll registers with the", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 The District paid out a total of UGX.14,568,696 to 12 non- existent staff. These were not on the IPPS payroll register and", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "salary structure for 2020/21 revealed that seventeen (17) staff were paid using wrong salary scales, leading to under payment of UGX.189,881", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A comparison of base pay in the IPPS payroll registers with the", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 The District paid out a total of UGX.14,568,696 to 12 non- existent staff. These were not on the IPPS payroll register and", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that UGX.9,922,552 was paid to five (5) staff who had", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.9,922,552 was paid to five (5) staff who had", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 A comparison of base pay in the IPPS payroll registers with the", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "either retired, transferred, absconded or died", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.9,922,552 was paid to five (5) staff who had", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 A comparison of base pay in the IPPS payroll registers with the", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that whereas UGX.5,426,888,768 was deducted from", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.9,922,552 was paid to five (5) staff who had", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 A comparison of base pay in the IPPS payroll registers with the", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.9,922,552 was paid to five (5) staff who had", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 A comparison of base pay in the IPPS payroll registers with the", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "employees\u2019 salaries to be remitted to different beneficiaries,", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries,", "page": 437, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.9,922,552 was paid to five (5) staff who had", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.4,951,234,873 was remitted, leading to an under remittance of UGX.475,653,895", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries,", "page": 437, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.9,922,552 was paid to five (5) staff who had", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 437, "level": 2}}, {"headings_1": {"content": "employees\u2019 salaries to be remitted to different beneficiaries,", "page": 437, "level": 2}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "totalling to UGX.42,781,000 to the computation of PAYE in IPPS,", "metadata": {"headings": [{"headings_0": {"content": "totalling to UGX.42,781,000 to the computation of PAYE in IPPS,", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 437, "level": 2}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "leading to an under deduction of UGX.12,900,150", "metadata": {"headings": [{"headings_0": {"content": "totalling to UGX.42,781,000 to the computation of PAYE in IPPS,", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 437, "level": 2}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that one retiree who was last paid in October, 2020 had", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that one retiree who was last paid in October, 2020 had", "page": 437, "level": 3}}, {"headings_1": {"content": "totalling to UGX.42,781,000 to the computation of PAYE in IPPS,", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "not yet accessed the pension payroll by the time of audit", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that one retiree who was last paid in October, 2020 had", "page": 437, "level": 3}}, {"headings_1": {"content": "totalling to UGX.42,781,000 to the computation of PAYE in IPPS,", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that UGX.12,152,847 was diverted to Bangirana Josaphat M employee no 524376) as residual pension arrears from April 2015 to October 2019. However, these had not been verified and therefore not part of schedule provided by MoFPED", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.12,152,847 was diverted to Bangirana Josaphat M employee no 524376) as residual pension arrears from April 2015 to October 2019. However, these had not been verified and therefore not part of schedule provided by MoFPED", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that one retiree who was last paid in October, 2020 had", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that 05 employees were paid a total of UGX.9,087,270", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 05 employees were paid a total of UGX.9,087,270", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.12,152,847 was diverted to Bangirana Josaphat M employee no 524376) as residual pension arrears from April 2015 to October 2019. However, these had not been verified and therefore not part of schedule provided by MoFPED", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "without signed pay change reports", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 05 employees were paid a total of UGX.9,087,270", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.12,152,847 was diverted to Bangirana Josaphat M employee no 524376) as residual pension arrears from April 2015 to October 2019. However, these had not been verified and therefore not part of schedule provided by MoFPED", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 05 employees were paid a total of UGX.9,087,270", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 05 employees were paid a total of UGX.9,087,270", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that twelve (12) staff and 02 pensioners were paid a", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that twelve (12) staff and 02 pensioners were paid a", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "total of UGX.32,785,938 off the IPPS \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that twelve (12) staff and 02 pensioners were paid a", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 437, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I noted that twelve (12) staff and 02 pensioners were paid a", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 437, "level": 3}}]], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I observed that there were variances of UGX.12,355,491", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that twelve (12) staff and 02 pensioners were paid a", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "between the figures in the MoPS IPPS and entity payroll registers", "metadata": {"headings": [{"headings_0": {"content": "between the figures in the MoPS IPPS and entity payroll registers", "page": 437, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that twelve (12) staff and 02 pensioners were paid a", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 437, "level": 3}}, {"headings_1": {"content": "between the figures in the MoPS IPPS and entity payroll registers", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.1,029,300,000 during the year but collected UGX. 778,835,482 representing (83%) performance \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 437, "level": 3}}, {"headings_1": {"content": "between the figures in the MoPS IPPS and entity payroll registers", "page": 437, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 437, "level": 3}}, {"headings_1": {"content": "between the figures in the MoPS IPPS and entity payroll registers", "page": 437, "level": 3}}]], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The entity budgeted to receive UGX.39,034,900,000 as transfers", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 437, "level": 3}}, {"headings_1": {"content": "between the figures in the MoPS IPPS and entity payroll registers", "page": 437, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "425 \nfrom other Government Units. However, only UGX.16,417,071,378 (42%) was received", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 437, "level": 3}}, {"headings_1": {"content": "between the figures in the MoPS IPPS and entity payroll registers", "page": 437, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 437, "level": 3}}, {"headings_1": {"content": "between the figures in the MoPS IPPS and entity payroll registers", "page": 437, "level": 3}}]], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The District budgeted to receive UGX.3,112,206,100 as", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District budgeted to receive UGX.3,112,206,100 as", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 437, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "external/donor financing out of which UGX.1,226,592,425", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District budgeted to receive UGX.3,112,206,100 as", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect", "page": 437, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "(39.4%)", "metadata": {"headings": [{"headings_0": {"content": "(39.4%)", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 The District budgeted to receive UGX.3,112,206,100 as", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 Out of the total receipts for the financial year of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 438, "level": 3}}, {"headings_1": {"content": "(39.4%)", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "(UGX.61,860,404,265 \u2013 1,313,798,884), UGX.61,310,829,945 (89%) was spent by the entity resulting in an unspent balance of UGX.764,224,564 (08%).", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 438, "level": 3}}, {"headings_1": {"content": "(39.4%)", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I assessed the implementation of thirty two (32) outputs that", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I assessed the implementation of thirty two (32) outputs that", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "were fully quantified with a total of thirty two (32) activities worth UGX.3.505 Bn and noted the following", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I assessed the implementation of thirty two (32) outputs that", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 Out of the total receipts for the financial year of", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 Thirty (30) outputs with a total of thirty (30) activities worth", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Thirty (30) outputs with a total of thirty (30) activities worth", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I assessed the implementation of thirty two (32) outputs that", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.2.771 Bn were fully implemented.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Thirty (30) outputs with a total of thirty (30) activities worth", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I assessed the implementation of thirty two (32) outputs that", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 Two (02) outputs with a total of two (02) activities worth UGX.0.734 Bn were partially implemented by the time of audit", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Two (02) outputs with a total of two (02) activities worth UGX.0.734 Bn were partially implemented by the time of audit", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 Thirty (30) outputs with a total of thirty (30) activities worth", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required.", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 Two (02) outputs with a total of two (02) activities worth UGX.0.734 Bn were partially implemented by the time of audit", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 The entity had not also submitted quarterly monitoring reports to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The entity had not also submitted quarterly monitoring reports to", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required.", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "the Office of the Prime Minister and Moped as required by the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The entity had not also submitted quarterly monitoring reports to", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required.", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "time of audit 10th of September 2021 I noted that Management submitted performance reports for Q1, Q2, Q3 and 4 after the", "metadata": {"headings": [{"headings_0": {"content": "time of audit 10th of September 2021 I noted that Management submitted performance reports for Q1, Q2, Q3 and 4 after the", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 The entity had not also submitted quarterly monitoring reports to", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "deadline given for submission of the reports", "metadata": {"headings": [{"headings_0": {"content": "time of audit 10th of September 2021 I noted that Management submitted performance reports for Q1, Q2, Q3 and 4 after the", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 The entity had not also submitted quarterly monitoring reports to", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I audited the Construction of Ruborogota seed school under UgIFT and I observed that no liquidated damages were charged", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I audited the Construction of Ruborogota seed school under UgIFT and I observed that no liquidated damages were charged", "page": 438, "level": 3}}, {"headings_1": {"content": "time of audit 10th of September 2021 I noted that Management submitted performance reports for Q1, Q2, Q3 and 4 after the", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "to the contractor by management as stipulated in terms and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I audited the Construction of Ruborogota seed school under UgIFT and I observed that no liquidated damages were charged", "page": 438, "level": 3}}, {"headings_1": {"content": "time of audit 10th of September 2021 I noted that Management submitted performance reports for Q1, Q2, Q3 and 4 after the", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "conditions of the agreement. I further noted that overall physical", "metadata": {"headings": [{"headings_0": {"content": "conditions of the agreement. I further noted that overall physical", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I audited the Construction of Ruborogota seed school under UgIFT and I observed that no liquidated damages were charged", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "progress was at 75.2% and the financial progress was at 68% as", "metadata": {"headings": [{"headings_0": {"content": "conditions of the agreement. I further noted that overall physical", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I audited the Construction of Ruborogota seed school under UgIFT and I observed that no liquidated damages were charged", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "per monthly progress report of July 2021 implying", "metadata": {"headings": [{"headings_0": {"content": "per monthly progress report of July 2021 implying", "page": 438, "level": 3}}, {"headings_1": {"content": "conditions of the agreement. I further noted that overall physical", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.667,629,755 were lying idle on the account", "metadata": {"headings": [{"headings_0": {"content": "per monthly progress report of July 2021 implying", "page": 438, "level": 3}}, {"headings_1": {"content": "conditions of the agreement. I further noted that overall physical", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that taxes amounting to UGX.3,344,640 were never paid", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that taxes amounting to UGX.3,344,640 were never paid", "page": 438, "level": 3}}, {"headings_1": {"content": "per monthly progress report of July 2021 implying", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "to URA as summarised in the table I inspected various prices of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that taxes amounting to UGX.3,344,640 were never paid", "page": 438, "level": 3}}, {"headings_1": {"content": "per monthly progress report of July 2021 implying", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "land owned by the District and noted that most of it lacked land", "metadata": {"headings": [{"headings_0": {"content": "land owned by the District and noted that most of it lacked land", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that taxes amounting to UGX.3,344,640 were never paid", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "titles and three pieces of land (6.6 acres) had been encroached on by private developers", "metadata": {"headings": [{"headings_0": {"content": "land owned by the District and noted that most of it lacked land", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that taxes amounting to UGX.3,344,640 were never paid", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that most of the District land did not have certificates of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that most of the District land did not have certificates of", "page": 438, "level": 3}}, {"headings_1": {"content": "land owned by the District and noted that most of it lacked land", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "title", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that most of the District land did not have certificates of", "page": 438, "level": 3}}, {"headings_1": {"content": "land owned by the District and noted that most of it lacked land", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that as per quarter 2nd 2020/2021 Youth Livelihood Programme Performance Report by the focal person to the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that as per quarter 2nd 2020/2021 Youth Livelihood Programme Performance Report by the focal person to the", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that most of the District land did not have certificates of", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Accounting Officer, dated 30st December 2020, that", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that as per quarter 2nd 2020/2021 Youth Livelihood Programme Performance Report by the focal person to the", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that most of the District land did not have certificates of", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "UGX.1,599,889,519 had been disbursed to various youth groups in the district but UGX.331,883,100 had been recovered leaving", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,599,889,519 had been disbursed to various youth groups in the district but UGX.331,883,100 had been recovered leaving", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that as per quarter 2nd 2020/2021 Youth Livelihood Programme Performance Report by the focal person to the", "page": 438, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.1,367,353,783 unrecovered \n426", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,599,889,519 had been disbursed to various youth groups in the district but UGX.331,883,100 had been recovered leaving", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that as per quarter 2nd 2020/2021 Youth Livelihood Programme Performance Report by the focal person to the", "page": 438, "level": 3}}, [{"headings_0": {"content": "UGX.1,599,889,519 had been disbursed to various youth groups in the district but UGX.331,883,100 had been recovered leaving", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that as per quarter 2nd 2020/2021 Youth Livelihood Programme Performance Report by the focal person to the", "page": 438, "level": 3}}]], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "5. BUHWEJU DLG", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,599,889,519 had been disbursed to various youth groups in the district but UGX.331,883,100 had been recovered leaving", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that as per quarter 2nd 2020/2021 Youth Livelihood Programme Performance Report by the focal person to the", "page": 438, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,599,889,519 had been disbursed to various youth groups in the district but UGX.331,883,100 had been recovered leaving", "page": 438, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that as per quarter 2nd 2020/2021 Youth Livelihood Programme Performance Report by the focal person to the", "page": 438, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "Opinion Unqualified", "metadata": {"headings": [{"headings_0": {"content": "Opinion Unqualified", "page": 439, "level": 3}}, {"headings_1": {"content": "UGX.1,599,889,519 had been disbursed to various youth groups in the district but UGX.331,883,100 had been recovered leaving", "page": 438, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that the wage and pension pay roll of UGX.9,342,366,801", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the wage and pension pay roll of UGX.9,342,366,801", "page": 439, "level": 3}}, {"headings_1": {"content": "Opinion Unqualified", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "constituted 54% of the District\u2019s budget for 2020/2021 of", "metadata": {"headings": [{"headings_0": {"content": "constituted 54% of the District\u2019s budget for 2020/2021 of", "page": 439, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that the wage and pension pay roll of UGX.9,342,366,801", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.17,438,067,437.", "metadata": {"headings": [{"headings_0": {"content": "UGX.17,438,067,437.", "page": 439, "level": 3}}, {"headings_1": {"content": "constituted 54% of the District\u2019s budget for 2020/2021 of", "page": 439, "level": 2}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that the District did not to submit wage estimates to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not to submit wage estimates to", "page": 439, "level": 3}}, {"headings_1": {"content": "UGX.17,438,067,437.", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "MoPs, as required", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not to submit wage estimates to", "page": 439, "level": 3}}, {"headings_1": {"content": "UGX.17,438,067,437.", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I reviewed payroll funds absorption and noted that UGX.9.34 billion (107%) was spent out of the total receipts of UGX.8.57 billion, resulting in an excess expenditure of UGX.0.64 billion", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed payroll funds absorption and noted that UGX.9.34 billion (107%) was spent out of the total receipts of UGX.8.57 billion, resulting in an excess expenditure of UGX.0.64 billion", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not to submit wage estimates to", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "- I noted a salary over payment of UGX.278,550,496\n- I noted a salary under payment of UGX.36,127,180", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed payroll funds absorption and noted that UGX.9.34 billion (107%) was spent out of the total receipts of UGX.8.57 billion, resulting in an excess expenditure of UGX.0.64 billion", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not to submit wage estimates to", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed payroll funds absorption and noted that UGX.9.34 billion (107%) was spent out of the total receipts of UGX.8.57 billion, resulting in an excess expenditure of UGX.0.64 billion", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not to submit wage estimates to", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I was not availed with the pension payroll data and I was unable to compare pension and gratuity payroll amount with IFMS", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I was not availed with the pension payroll data and I was unable to compare pension and gratuity payroll amount with IFMS", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I reviewed payroll funds absorption and noted that UGX.9.34 billion (107%) was spent out of the total receipts of UGX.8.57 billion, resulting in an excess expenditure of UGX.0.64 billion", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "payments of UGX.608,581,426 and UGX.302,628,319 for gratuity and pension respectively", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I was not availed with the pension payroll data and I was unable to compare pension and gratuity payroll amount with IFMS", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I reviewed payroll funds absorption and noted that UGX.9.34 billion (107%) was spent out of the total receipts of UGX.8.57 billion, resulting in an excess expenditure of UGX.0.64 billion", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 116 staff were paid salary using wrong salary scales,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 116 staff were paid salary using wrong salary scales,", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I was not availed with the pension payroll data and I was unable to compare pension and gratuity payroll amount with IFMS", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "leading to over payments of UGX.72,081,318", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 116 staff were paid salary using wrong salary scales,", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I was not availed with the pension payroll data and I was unable to compare pension and gratuity payroll amount with IFMS", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I was not availed with information on staff departures and I", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I was not availed with information on staff departures and I", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 116 staff were paid salary using wrong salary scales,", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "could not ascertain the duration of the delayed deletions", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I was not availed with information on staff departures and I", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 116 staff were paid salary using wrong salary scales,", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that UGX.756,742,653 was deducted from employees\u2019", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I was not availed with information on staff departures and I", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 116 staff were paid salary using wrong salary scales,", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I was not availed with information on staff departures and I", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 116 staff were paid salary using wrong salary scales,", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "salaries to be remitted to Uganda Consumer Lenders'", "metadata": {"headings": [{"headings_0": {"content": "salaries to be remitted to Uganda Consumer Lenders'", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I was not availed with information on staff departures and I", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Association/Uganda Bankers' Association, and UGX.756,916,127 was remitted, leading to an over remittance of UGX.173,474", "metadata": {"headings": [{"headings_0": {"content": "Association/Uganda Bankers' Association, and UGX.756,916,127 was remitted, leading to an over remittance of UGX.173,474", "page": 439, "level": 3}}, {"headings_1": {"content": "salaries to be remitted to Uganda Consumer Lenders'", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.756,742,653, but did not remit concurrently with the salary payments in all the 6 months. On average, it delayed by 41 days", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.756,742,653, but did not remit concurrently with the salary payments in all the 6 months. On average, it delayed by 41 days", "page": 439, "level": 3}}, {"headings_1": {"content": "Association/Uganda Bankers' Association, and UGX.756,916,127 was remitted, leading to an over remittance of UGX.173,474", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.756,742,653, but did not remit concurrently with the salary payments in all the 6 months. On average, it delayed by 41 days", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "ranging from 2 \u2013 46 days", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.756,742,653, but did not remit concurrently with the salary payments in all the 6 months. On average, it delayed by 41 days", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I was not availed with lists of new staff and leavers, I could", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I was not availed with lists of new staff and leavers, I could", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "therefore not establish the timing of accessibility to the payroll by the new staff.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I was not availed with lists of new staff and leavers, I could", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that salary entries amounting to UGX.184,483,367 to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that salary entries amounting to UGX.184,483,367 to", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I was not availed with lists of new staff and leavers, I could", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "several employees were not supported by signed pay change reports", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that salary entries amounting to UGX.184,483,367 to", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I was not availed with lists of new staff and leavers, I could", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that salary entries amounting to UGX.184,483,367 to", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "and gratuity performance analysis and did not submit quarterly returns on payroll to MoPS", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that salary entries amounting to UGX.184,483,367 to", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 102 staff were paid a total of UGX.499,116,733 off", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 102 staff were paid a total of UGX.499,116,733 off", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "the IPPS", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 102 staff were paid a total of UGX.499,116,733 off", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not prepare monthly wage, pension", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the verification form and copies of the verification", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the verification form and copies of the verification", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 102 staff were paid a total of UGX.499,116,733 off", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "card for employees and pensioners/beneficiaries on their files were not availed for audit review", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the verification form and copies of the verification", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 102 staff were paid a total of UGX.499,116,733 off", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I reviewed the effectiveness and reliability of the IPPS/NID", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the effectiveness and reliability of the IPPS/NID", "page": 439, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the verification form and copies of the verification", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "staff/pensioner/beneficiaries\u2019 verification interface and noted the", "metadata": {"headings": [{"headings_0": {"content": "staff/pensioner/beneficiaries\u2019 verification interface and noted the", "page": 439, "level": 2}}, {"headings_1": {"content": "\uf0b7 I reviewed the effectiveness and reliability of the IPPS/NID", "page": 439, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "following; \n427", "metadata": {"headings": [{"headings_0": {"content": "staff/pensioner/beneficiaries\u2019 verification interface and noted the", "page": 439, "level": 2}}, {"headings_1": {"content": "\uf0b7 I reviewed the effectiveness and reliability of the IPPS/NID", "page": 439, "level": 3}}, [{"headings_0": {"content": "staff/pensioner/beneficiaries\u2019 verification interface and noted the", "page": 439, "level": 2}}, {"headings_1": {"content": "\uf0b7 I reviewed the effectiveness and reliability of the IPPS/NID", "page": 439, "level": 3}}]], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["\uf0b7 In-adequate sensitization and training in the use and navigation of the system \uf0b7 System was not reliable and effective \uf0b7 Operational challenges were encountered; \uf0b7 E.g. Un-reliable network in Buhweju where HR staff had to physically travel to the neighbouring Districts to be able to download documents such as pension payroll registers. \uf0b7 Inadequate staffing of the HR department \uf0b7 I noted that the district budgeted to collect UGX.155,201,000 during the year but collected UGX.136,282,651 representing (88%) performance. The shortfalls in Local Revenue collections of UGX. 18,918,349 (12%) were recorded in Local Service Tax, Land Fees and Application Fees \uf0b7 I noted that entity budgeted to receive UGX.758,657,000 as transfers from other Government Units. However, only UGX.537,760,298 (70.9%) was received \uf0b7 I assessed the implementation of seven (7) outputs that were fully quantified with a total of seven (7) activities worth UGX 1.6 Bn and noted the following. \uf0b7 Five (05) outputs with a total of five (05) activities worth UGX.1.03Bn were fully implemented. The entity implemented all the five (05) activities (100%) within these outputs. \uf0b7 Two (02) outputs with a total of two (02) activities worth UGX.0.5 Bn were partially implemented. \uf0b7 I noted that the district had commenced implementation of two (2) UgIFT projects namely; Upgrading of Engaju HC II to HC III and Upgrade of Rushambya HC II to HC III and noted the following; \uf0b7 Upgrading of Rushambya Health Centre II to Health Centre III; The medical facility had been completed but lacked medical equipment to enable functionality and service delivery \uf0b7 Upgrade of Engaju HC II to HC III; The project stalled but medical equipment had been procured and an advance payment of UGX. 211,119,458 was made during the year", null, null], ["06.", "BUSHENYI DLG Opinion Unqualified", "\uf0b7 I noted that the wage and Pension Pay roll of UGX.21,998,865,997 constituted 54% of the District\u2019s budget for 2020/2021 of UGX.40,645,826,438."], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "staff/pensioner/beneficiaries\u2019 verification interface and noted the", "page": 439, "level": 2}}, {"headings_1": {"content": "\uf0b7 I reviewed the effectiveness and reliability of the IPPS/NID", "page": 439, "level": 3}}], "page": 440, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "428", "metadata": {"headings": [{"headings_0": {"content": "staff/pensioner/beneficiaries\u2019 verification interface and noted the", "page": 439, "level": 2}}, {"headings_1": {"content": "\uf0b7 I reviewed the effectiveness and reliability of the IPPS/NID", "page": 439, "level": 3}}], "page": 440, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that whereas UGX.1,504,757,075 was deducted from", "metadata": {"headings": [{"headings_0": {"content": "staff/pensioner/beneficiaries\u2019 verification interface and noted the", "page": 439, "level": 2}}, {"headings_1": {"content": "\uf0b7 I reviewed the effectiveness and reliability of the IPPS/NID", "page": 439, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "staff/pensioner/beneficiaries\u2019 verification interface and noted the", "page": 439, "level": 2}}, {"headings_1": {"content": "\uf0b7 I reviewed the effectiveness and reliability of the IPPS/NID", "page": 439, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.1,517,190,079 was remitted, leading to an over/ under", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.1,517,190,079 was remitted, leading to an over/ under", "page": 441, "level": 2}}, {"headings_1": {"content": "staff/pensioner/beneficiaries\u2019 verification interface and noted the", "page": 439, "level": 2}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "remittance of UGX.12,433,004 and UGX.6,100,834", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.1,517,190,079 was remitted, leading to an over/ under", "page": 441, "level": 2}}, {"headings_1": {"content": "staff/pensioner/beneficiaries\u2019 verification interface and noted the", "page": 439, "level": 2}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District made payroll deductions but did not", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made payroll deductions but did not", "page": 441, "level": 3}}, {"headings_1": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.1,517,190,079 was remitted, leading to an over/ under", "page": 441, "level": 2}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "remit concurrently with the salary payments in 5 out of 7", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made payroll deductions but did not", "page": 441, "level": 3}}, {"headings_1": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.1,517,190,079 was remitted, leading to an over/ under", "page": 441, "level": 2}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "months. On average, it delayed by 7 days", "metadata": {"headings": [{"headings_0": {"content": "months. On average, it delayed by 7 days", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District made payroll deductions but did not", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that the district had outstanding salary arrears from", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district had outstanding salary arrears from", "page": 441, "level": 3}}, {"headings_1": {"content": "months. On average, it delayed by 7 days", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "previous years\u2019 worth UGX.34,719,743 that remained unpaid at", "metadata": {"headings": [{"headings_0": {"content": "previous years\u2019 worth UGX.34,719,743 that remained unpaid at", "page": 441, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that the district had outstanding salary arrears from", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "the end of the financial year", "metadata": {"headings": [{"headings_0": {"content": "previous years\u2019 worth UGX.34,719,743 that remained unpaid at", "page": 441, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that the district had outstanding salary arrears from", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I carried out a survey to establish the effectiveness and reliability", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I carried out a survey to establish the effectiveness and reliability", "page": 441, "level": 3}}, {"headings_1": {"content": "previous years\u2019 worth UGX.34,719,743 that remained unpaid at", "page": 441, "level": 2}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification", "metadata": {"headings": [{"headings_0": {"content": "of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification", "page": 441, "level": 2}}, {"headings_1": {"content": "\uf0b7 I carried out a survey to establish the effectiveness and reliability", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "interface and noted the following; \n", "metadata": {"headings": [{"headings_0": {"content": "of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification", "page": 441, "level": 2}}, {"headings_1": {"content": "\uf0b7 I carried out a survey to establish the effectiveness and reliability", "page": 441, "level": 3}}, [{"headings_0": {"content": "of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification", "page": 441, "level": 2}}, {"headings_1": {"content": "\uf0b7 I carried out a survey to establish the effectiveness and reliability", "page": 441, "level": 3}}]], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Operational challenges were encountered;", "metadata": {"headings": [{"headings_0": {"content": "of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification", "page": 441, "level": 2}}, {"headings_1": {"content": "\uf0b7 I carried out a survey to establish the effectiveness and reliability", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "\uf0b7 Mismatches of names that take long to be corrected by NIRA and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Mismatches of names that take long to be corrected by NIRA and", "page": 441, "level": 3}}, {"headings_1": {"content": "of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification", "page": 441, "level": 2}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "affects ability to timely access people on payroll.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Mismatches of names that take long to be corrected by NIRA and", "page": 441, "level": 3}}, {"headings_1": {"content": "of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification", "page": 441, "level": 2}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- In some cases, the status under IPPS remain \u201cNOT VERIFIED\u201d", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Mismatches of names that take long to be corrected by NIRA and", "page": 441, "level": 3}}, {"headings_1": {"content": "of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification", "page": 441, "level": 2}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Mismatches of names that take long to be corrected by NIRA and", "page": 441, "level": 3}}, {"headings_1": {"content": "of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification", "page": 441, "level": 2}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "even when the record is verified and approved. This again", "metadata": {"headings": [{"headings_0": {"content": "even when the record is verified and approved. This again", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 Mismatches of names that take long to be corrected by NIRA and", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "requires one to contact Ministry of Public service for an", "metadata": {"headings": [{"headings_0": {"content": "requires one to contact Ministry of Public service for an", "page": 441, "level": 3}}, {"headings_1": {"content": "even when the record is verified and approved. This again", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "intervention.", "metadata": {"headings": [{"headings_0": {"content": "requires one to contact Ministry of Public service for an", "page": 441, "level": 3}}, {"headings_1": {"content": "even when the record is verified and approved. This again", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted at the time of audit (June 2020/2021) the strategic plan had not been approved by NPA for implementation", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted at the time of audit (June 2020/2021) the strategic plan had not been approved by NPA for implementation", "page": 441, "level": 3}}, {"headings_1": {"content": "requires one to contact Ministry of Public service for an", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "- I noted that Bushenyi District budgeted to collect", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted at the time of audit (June 2020/2021) the strategic plan had not been approved by NPA for implementation", "page": 441, "level": 3}}, {"headings_1": {"content": "requires one to contact Ministry of Public service for an", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted at the time of audit (June 2020/2021) the strategic plan had not been approved by NPA for implementation", "page": 441, "level": 3}}, {"headings_1": {"content": "requires one to contact Ministry of Public service for an", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "UGX.630,746,210 in the year under review however the entity", "metadata": {"headings": [{"headings_0": {"content": "UGX.630,746,210 in the year under review however the entity", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted at the time of audit (June 2020/2021) the strategic plan had not been approved by NPA for implementation", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "only collected UGX.393,072,939 representing 62% performance.", "metadata": {"headings": [{"headings_0": {"content": "UGX.630,746,210 in the year under review however the entity", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted at the time of audit (June 2020/2021) the strategic plan had not been approved by NPA for implementation", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The entity budgeted to receive UGX.29,905,844,709 from the consolidated fund out of which UGX.28,011,829,956 was received representing causing a shortfall of UGX.1,894,014,753 representing 94% performance", "metadata": {"headings": [{"headings_0": {"content": "UGX.630,746,210 in the year under review however the entity", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted at the time of audit (June 2020/2021) the strategic plan had not been approved by NPA for implementation", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "UGX.630,746,210 in the year under review however the entity", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted at the time of audit (June 2020/2021) the strategic plan had not been approved by NPA for implementation", "page": 441, "level": 3}}, [{"headings_0": {"content": "UGX.630,746,210 in the year under review however the entity", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted at the time of audit (June 2020/2021) the strategic plan had not been approved by NPA for implementation", "page": 441, "level": 3}}]], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- The entity budgeted to receive UGX.9,669,035,803 as transfers", "metadata": {"headings": [{"headings_0": {"content": "UGX.630,746,210 in the year under review however the entity", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted at the time of audit (June 2020/2021) the strategic plan had not been approved by NPA for implementation", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "from other Government Units out of which UGX.1,522,149,995", "metadata": {"headings": [{"headings_0": {"content": "from other Government Units out of which UGX.1,522,149,995", "page": 441, "level": 3}}, {"headings_1": {"content": "UGX.630,746,210 in the year under review however the entity", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "were received representing 16% performance leading to a shortfall of UGX. 8,146,885,809 (84%)", "metadata": {"headings": [{"headings_0": {"content": "from other Government Units out of which UGX.1,522,149,995", "page": 441, "level": 3}}, {"headings_1": {"content": "UGX.630,746,210 in the year under review however the entity", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The entity budgeted to receive UGX.440,199,716 as", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The entity budgeted to receive UGX.440,199,716 as", "page": 441, "level": 3}}, {"headings_1": {"content": "from other Government Units out of which UGX.1,522,149,995", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "external/donor financing out of which UGX.86,160,000 was received representing 6% performance", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The entity budgeted to receive UGX.440,199,716 as", "page": 441, "level": 3}}, {"headings_1": {"content": "from other Government Units out of which UGX.1,522,149,995", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I assessed the implementation of Twenty two (22) outputs that were fully quantified with a total of Twenty two (22) activities worth UGX 3.13 Bn and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I assessed the implementation of Twenty two (22) outputs that were fully quantified with a total of Twenty two (22) activities worth UGX 3.13 Bn and noted the following;", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 The entity budgeted to receive UGX.440,199,716 as", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 Fifteen (15) outputs with a total of fifteen (15) activities worth", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Fifteen (15) outputs with a total of fifteen (15) activities worth", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 I assessed the implementation of Twenty two (22) outputs that were fully quantified with a total of Twenty two (22) activities worth UGX 3.13 Bn and noted the following;", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.2.38 Bn were fully implemented.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Fifteen (15) outputs with a total of fifteen (15) activities worth", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 I assessed the implementation of Twenty two (22) outputs that were fully quantified with a total of Twenty two (22) activities worth UGX 3.13 Bn and noted the following;", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 Five(05) outputs with a total of Five(05) activities worth UGX 0.70 Bn were partially implemented by the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Five(05) outputs with a total of Five(05) activities worth UGX 0.70 Bn were partially implemented by the time of audit.", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 Fifteen (15) outputs with a total of fifteen (15) activities worth", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 Two (02) outputs with a total of two(02) activities worth UGX 0.05 Bn were not implemented by the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Two (02) outputs with a total of two(02) activities worth UGX 0.05 Bn were not implemented by the time of audit.", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 Five(05) outputs with a total of Five(05) activities worth UGX 0.70 Bn were partially implemented by the time of audit.", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "429", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Two (02) outputs with a total of two(02) activities worth UGX 0.05 Bn were not implemented by the time of audit.", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 Five(05) outputs with a total of Five(05) activities worth UGX 0.70 Bn were partially implemented by the time of audit.", "page": 441, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", null, "\uf0b7 I noted that the entity submitted performance reports for Q1,"], [null, null, "Q2, Q3, Q4 after the deadline given for submission"], [null, null, "\uf0b7 A total of 261.4km at an estimated cost of UGX.94,152,000 was"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Two (02) outputs with a total of two(02) activities worth UGX 0.05 Bn were not implemented by the time of audit.", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 Five(05) outputs with a total of Five(05) activities worth UGX 0.70 Bn were partially implemented by the time of audit.", "page": 441, "level": 3}}], "page": 442, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["", null, "\uf0b7 I noted that the entity submitted performance reports for Q1,"], [null, null, "Q2, Q3, Q4 after the deadline given for submission"], [null, null, "\uf0b7 A total of 261.4km at an estimated cost of UGX.94,152,000 was"], [null, null, "planned to be undertaken, I noted that UGX.75,588,000 was"], [null, null, "received and all used for maintaining 209.9 Km implying a"], [null, null, "shortfall of UGX.18,564,000 which affected implementation of"], [null, null, "51.5Km of roads"], ["07\\. IBANDA DLG Opinion Unqualified \uf0b7 I noted the wage and Pension Pay roll of UGX.13,873,913,709 constituted 56% of the District\u2019s budget for 2020/2021 of UGX.24,675,034,751 \uf0b7 I reviewed payroll funds absorption and noted that UGX.11.6 billion (90.6%) was spent out of the total receipts of UGX.12.8 billion, resulting in an unabsorbed balance of UGX.1.1 billion. \uf0b7 I noted that the District made payroll deductions but did not remit it concurrently with the salary payments in 6 months. The delays ranged from 5 to 28 days \uf0b7 I noted that 191 newly recruited/transferred employees delayed to access payroll, with delays ranging between 1-9 months \uf0b7 I noted that only eight (8) pensioners delayed to access the pension payroll, with delays ranging between 2-7 months \uf0b7 I noted that the District did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS \uf0b7 I noted that although the entity had prepared a strategic plan that at the time of audit, it had not yet been approved as aligned to the NDP-III \uf0b7 I noted that the entity budgeted to receive UGX.22.11Bn as grants from the Treasury. However, only UGX.19.45Bn was received representing 88% performance leading to budget shortfall of UGX.2.66 Bn (12%). \uf0b7 I noted that the entity budgeted to receive UGX.1.48Bn as transfers from other Government Units. However, only UGX.1.22Bn was received representing 82.4% performance leading to revenue shortfall of UGX. 0.26Bn (17.6%). \uf0b7 I noted that the entity budgeted to receive UGX. 0.39Bn as external/donor financing out of which UGX.0.14Bn was received representing 36% performance leading to revenue shortfall of UGX.0.25Bn (63%). \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required. \uf0b7 The entity also did not submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required", null, null], ["08.", "KABALE DLG Opinion Unqualified", "\uf0b7 I noted that the wage and Pension Pay roll of UGX.23,557,107,073 constituted 49.6% of the District\u2019s budget for 2020/2021 of UGX.47,484,993,193,"], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Two (02) outputs with a total of two(02) activities worth UGX 0.05 Bn were not implemented by the time of audit.", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 Five(05) outputs with a total of Five(05) activities worth UGX 0.70 Bn were partially implemented by the time of audit.", "page": 441, "level": 3}}], "page": 442, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "430", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Two (02) outputs with a total of two(02) activities worth UGX 0.05 Bn were not implemented by the time of audit.", "page": 441, "level": 3}}, {"headings_1": {"content": "\uf0b7 Five(05) outputs with a total of Five(05) activities worth UGX 0.70 Bn were partially implemented by the time of audit.", "page": 441, "level": 3}}], "page": 442, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that UGX.52,165,651 was paid to 30 staff who had either", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.52,165,651 was paid to 30 staff who had either", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 Two (02) outputs with a total of two(02) activities worth UGX 0.05 Bn were not implemented by the time of audit.", "page": 441, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "retired, transferred, absconded or died", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.52,165,651 was paid to 30 staff who had either", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 Two (02) outputs with a total of two(02) activities worth UGX 0.05 Bn were not implemented by the time of audit.", "page": 441, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District made unauthorised loan deductions totalling to UGX.107 million. The deductions were from 30 employees that did not have letters of undertaking. Of the 30", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made unauthorised loan deductions totalling to UGX.107 million. The deductions were from 30 employees that did not have letters of undertaking. Of the 30", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.52,165,651 was paid to 30 staff who had either", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "employees, 26 employees did not exist in the \u201cactive deduction\u201d while 04 employees did not exist in the \u201cmy approval\u201d reports on the PDMS-Payroll Deduction Management System, operated by PCA-Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made unauthorised loan deductions totalling to UGX.107 million. The deductions were from 30 employees that did not have letters of undertaking. Of the 30", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.52,165,651 was paid to 30 staff who had either", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.4.8 Bn,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.4.8 Bn,", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District made unauthorised loan deductions totalling to UGX.107 million. The deductions were from 30 employees that did not have letters of undertaking. Of the 30", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "but did not remit concurrently with the salary payments in 5 out", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.4.8 Bn,", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District made unauthorised loan deductions totalling to UGX.107 million. The deductions were from 30 employees that did not have letters of undertaking. Of the 30", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "of 12 months. On average, it delayed by 21 days", "metadata": {"headings": [{"headings_0": {"content": "of 12 months. On average, it delayed by 21 days", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.4.8 Bn,", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA", "page": 443, "level": 3}}, {"headings_1": {"content": "of 12 months. On average, it delayed by 21 days", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "ranging from 16 \u2013 15 days", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA", "page": 443, "level": 3}}, {"headings_1": {"content": "of 12 months. On average, it delayed by 21 days", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity totalling to UGX.36,127,200 to the computation of PAYE in IPPS,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity totalling to UGX.36,127,200 to the computation of PAYE in IPPS,", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "leading to an under deduction of UGX.9,608,560", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity totalling to UGX.36,127,200 to the computation of PAYE in IPPS,", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 76 newly recruited/ transferred employees delayed", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 76 newly recruited/ transferred employees delayed", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity totalling to UGX.36,127,200 to the computation of PAYE in IPPS,", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "to access payroll, with delays ranging between 1-2 months, while 50 new recruits did not access the payroll during the financial", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 76 newly recruited/ transferred employees delayed", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity totalling to UGX.36,127,200 to the computation of PAYE in IPPS,", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "year", "metadata": {"headings": [{"headings_0": {"content": "year", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 76 newly recruited/ transferred employees delayed", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that 36 pensioners delayed to access the pension payroll,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 36 pensioners delayed to access the pension payroll,", "page": 443, "level": 3}}, {"headings_1": {"content": "year", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "with delays ranging between 1 - 3 months, whereas 16 pensioners did not access the payroll", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 36 pensioners delayed to access the pension payroll,", "page": 443, "level": 3}}, {"headings_1": {"content": "year", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 03 staff and 26 pensioners were paid a total of UGX 81,673,064 off the IPPS", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 03 staff and 26 pensioners were paid a total of UGX 81,673,064 off the IPPS", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 36 pensioners delayed to access the pension payroll,", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I observed that there were variances of UGX.250 Million between the figures in the MoPS IPPS and entity payroll registers", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I observed that there were variances of UGX.250 Million between the figures in the MoPS IPPS and entity payroll registers", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 03 staff and 26 pensioners were paid a total of UGX 81,673,064 off the IPPS", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that although the entity had prepared a strategic plan", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the entity had prepared a strategic plan", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I observed that there were variances of UGX.250 Million between the figures in the MoPS IPPS and entity payroll registers", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "that at the time of audit, it had not yet been approved as aligned to the NDP-III", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the entity had prepared a strategic plan", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I observed that there were variances of UGX.250 Million between the figures in the MoPS IPPS and entity payroll registers", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect UGX.0.47Bn during the year but collected UGX.0.402 Bn", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect UGX.0.47Bn during the year but collected UGX.0.402 Bn", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that although the entity had prepared a strategic plan", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "representing (85%) performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect UGX.0.47Bn during the year but collected UGX.0.402 Bn", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that although the entity had prepared a strategic plan", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District budgeted to receive UGX.37.08 Bn (revised) as grants from the Treasury but UGX.33.54 Bn was", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District budgeted to receive UGX.37.08 Bn (revised) as grants from the Treasury but UGX.33.54 Bn was", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect UGX.0.47Bn during the year but collected UGX.0.402 Bn", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "warranted/ received representing 91% performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District budgeted to receive UGX.37.08 Bn (revised) as grants from the Treasury but UGX.33.54 Bn was", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect UGX.0.47Bn during the year but collected UGX.0.402 Bn", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the Entity budgeted to receive UGX.9.06 Bn as transfers from other Government Units. However, only UGX.1.45", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the Entity budgeted to receive UGX.9.06 Bn as transfers from other Government Units. However, only UGX.1.45", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District budgeted to receive UGX.37.08 Bn (revised) as grants from the Treasury but UGX.33.54 Bn was", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Bn (16%) was received", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the Entity budgeted to receive UGX.9.06 Bn as transfers from other Government Units. However, only UGX.1.45", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District budgeted to receive UGX.37.08 Bn (revised) as grants from the Treasury but UGX.33.54 Bn was", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District budgeted to receive UGX.0.86 Bn as external/donor financing out of which UGX.0.11 Bn (12%), was", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District budgeted to receive UGX.0.86 Bn as external/donor financing out of which UGX.0.11 Bn (12%), was", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the Entity budgeted to receive UGX.9.06 Bn as transfers from other Government Units. However, only UGX.1.45", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "received", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District budgeted to receive UGX.0.86 Bn as external/donor financing out of which UGX.0.11 Bn (12%), was", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the Entity budgeted to receive UGX.9.06 Bn as transfers from other Government Units. However, only UGX.1.45", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that Out of the total receipts for the financial year of UGX.35.51 Bn, UGX.34.88 Bn (98.2%) was spent by the entity", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Out of the total receipts for the financial year of UGX.35.51 Bn, UGX.34.88 Bn (98.2%) was spent by the entity", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District budgeted to receive UGX.0.86 Bn as external/donor financing out of which UGX.0.11 Bn (12%), was", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "431", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Out of the total receipts for the financial year of UGX.35.51 Bn, UGX.34.88 Bn (98.2%) was spent by the entity", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District budgeted to receive UGX.0.86 Bn as external/donor financing out of which UGX.0.11 Bn (12%), was", "page": 443, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "resulting in an unspent balance of UGX.0.63 Bn (0.8%)."], [null, "\uf0b7 I noted that Management submitted performance reports for Q1,"], [null, "Q2, Q3 and Q4 after the deadline given for submission of the"], [null, "reports"], ["09\\. KANUNGU DLG Opinion Unqualified \uf0b7 I noted that the wage and Pension Pay roll of UGX.28,863,148,598 constituted 66% of the District\u2019s budget for 2020/2021 of UGX.43.7 Bn \uf0b7 I noted that the District delayed to submit wage estimates to MoPs, as required \uf0b7 I reviewed Payroll funds absorption and noted that UGX.27 billion (95%) was spent out of the total receipts of UGX.28 billion, resulting in an unabsorbed balance of UGX.1 billion \uf0b7 I noted under payment of salary amounting to UGX 84,270,346 \uf0b7 I noted that 116 staff were paid using wrong salary scales, leading to over payments of UGX.33,520,148, \uf0b7 I noted that UGX.13,922,650 was paid to 11 staff who had either retired, transferred, absconded or died \uf0b7 I noted that the District made payroll deductions of UGX.6,465,198,289, but did not remit concurrently with the salary payments in 11 out of 12 months. On average, it delayed by 11 days \uf0b7 I noted delays in the remittance of PAYE deductions to URA for 2 months \uf0b7 I noted that the District did not subject political leaders\u2019 gratuity totalling to UGX.58,306,246 to the computation of PAYE in IPPS, leading to an under deduction of UGX.17,588,374 \uf0b7 I noted that 11 newly recruited/ transferred employees delayed to access payroll, with delays ranging between 1-6 months \uf0b7 I noted that the District did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS \uf0b7 I noted that 11 staff were paid a total of UGX.6,647,285 off the IPPS \uf0b7 I carried out a survey to establish the effectiveness and reliability of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification interface and noted the following; \uf0b7 In-adequate sensitization and training in the use and navigation of the IPPS. As a result, the HR team was unable to obtain pension payrolls for the financial year under review and the interface files for both salary and pension for the month of October 2020. \uf0b7 Lack/inadequate verification and ineffectiveness of the system may affect the integrity of the IPPS payroll \uf0b7 I noted that the District budgeted to collect UGX. 969,000,605", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Out of the total receipts for the financial year of UGX.35.51 Bn, UGX.34.88 Bn (98.2%) was spent by the entity", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District budgeted to receive UGX.0.86 Bn as external/donor financing out of which UGX.0.11 Bn (12%), was", "page": 443, "level": 3}}], "page": 444, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": "432", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Out of the total receipts for the financial year of UGX.35.51 Bn, UGX.34.88 Bn (98.2%) was spent by the entity", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District budgeted to receive UGX.0.86 Bn as external/donor financing out of which UGX.0.11 Bn (12%), was", "page": 443, "level": 3}}], "page": 444, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["during the year but collected UGX.349,340,889 representing (36%) performance \uf0b7 I noted that the Entity budgeted to receive UGX.2,914,268,788 as transfers from other Government Units. However, only UGX.1,346,142,527 (46%) \uf0b7 I noted that the District budgeted to receive UGX.958,677,000 as external/donor financing out of which UGX.121,361,000(14%), was received \uf0b7 I noted that out of the total receipts for the financial year of UGX.37,438,548,600, UGX.36,912,545,231 (99%) was spent by the entity resulting in an unspent balance of UGX.526,003,369 (1%). \uf0b7 I noted that UGX.66,181,436 was charged on items which did not reflect the nature of the expenditure as shown in \uf0b7 I noted an irregular payment of VAT UGX 28,258,475 to contractors for the upgrade of Ntungamo HC II to HC III in Butogata Subcounty despite aid-funded projects being VAT exempt . The irregular payment was attributed to the irregular inclusion of the VAT amount in the contract price during the procurement process. \uf0b7 I noted that the District budgeted to receive UGX.931,475,272 from Uganda Road Fund for maintenance of 256.9 km of district roads, and UGX.900,073,304 (97%) was received and was utilised on maintenance of 242.5 km of roads, with a shortfall of UGX.31,401,970(3%) which left 14.4 km of roads not worked on.", null, null], ["10.", "KIRUHURA DLG Opinion Unqualified", "\uf0b7 I noted that the wage and Pension Pay roll of UGX.12,779,567,829 constituted 50% of the District\u2019s budget for 2020/2021 of UGX.25.49 Bn"], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Out of the total receipts for the financial year of UGX.35.51 Bn, UGX.34.88 Bn (98.2%) was spent by the entity", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District budgeted to receive UGX.0.86 Bn as external/donor financing out of which UGX.0.11 Bn (12%), was", "page": 443, "level": 3}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "resulting in an unspent balance of UGX.0.63 Bn (0.8%)."], "type": "table"}}, {"content": "433 \nnot have evidence of consent by the employees", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Out of the total receipts for the financial year of UGX.35.51 Bn, UGX.34.88 Bn (98.2%) was spent by the entity", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District budgeted to receive UGX.0.86 Bn as external/donor financing out of which UGX.0.11 Bn (12%), was", "page": 443, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I noted that Out of the total receipts for the financial year of UGX.35.51 Bn, UGX.34.88 Bn (98.2%) was spent by the entity", "page": 443, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District budgeted to receive UGX.0.86 Bn as external/donor financing out of which UGX.0.11 Bn (12%), was", "page": 443, "level": 3}}]], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.919,811,264, but did not remit the deductions concurrently", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.919,811,264, but did not remit the deductions concurrently", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Out of the total receipts for the financial year of UGX.35.51 Bn, UGX.34.88 Bn (98.2%) was spent by the entity", "page": 443, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "with the salary payments in 5 out of 9 months", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.919,811,264, but did not remit the deductions concurrently", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Out of the total receipts for the financial year of UGX.35.51 Bn, UGX.34.88 Bn (98.2%) was spent by the entity", "page": 443, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 446, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.919,811,264, but did not remit the deductions concurrently", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "totalling to UGX 30,692,400 to the computation of PAYE in IPPS,", "metadata": {"headings": [{"headings_0": {"content": "totalling to UGX 30,692,400 to the computation of PAYE in IPPS,", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 446, "level": 2}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "leading to an under deduction of UGX.8,941,216", "metadata": {"headings": [{"headings_0": {"content": "totalling to UGX 30,692,400 to the computation of PAYE in IPPS,", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 446, "level": 2}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 38 newly recruited/transferred employees delayed to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 38 newly recruited/transferred employees delayed to", "page": 446, "level": 3}}, {"headings_1": {"content": "totalling to UGX 30,692,400 to the computation of PAYE in IPPS,", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "access the payroll, with delays ranging between 1-2 months", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 38 newly recruited/transferred employees delayed to", "page": 446, "level": 3}}, {"headings_1": {"content": "totalling to UGX 30,692,400 to the computation of PAYE in IPPS,", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that only five(5) out a sample of 52 pensioners delayed", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that only five(5) out a sample of 52 pensioners delayed", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 38 newly recruited/transferred employees delayed to", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "to access the pension payroll, with delays ranging up to a month", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that only five(5) out a sample of 52 pensioners delayed", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 38 newly recruited/transferred employees delayed to", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 15 staff were paid a total of UGX 12,719,746", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 15 staff were paid a total of UGX 12,719,746", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that only five(5) out a sample of 52 pensioners delayed", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "respectively off the IPPS", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 15 staff were paid a total of UGX 12,719,746", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that only five(5) out a sample of 52 pensioners delayed", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that although the entity had prepared a strategic plan", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the entity had prepared a strategic plan", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 15 staff were paid a total of UGX 12,719,746", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "that at the time of audit, it had not yet been approved as aligned to the NDP-III", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the entity had prepared a strategic plan", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 15 staff were paid a total of UGX 12,719,746", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that Kiruhura District budgeted to collect UGX.1.19Bn during the year under review. The entity collected UGX.0.43Bn", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kiruhura District budgeted to collect UGX.1.19Bn during the year under review. The entity collected UGX.0.43Bn", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that although the entity had prepared a strategic plan", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "representing 36.16% performance", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Kiruhura District budgeted to collect UGX.1.19Bn during the year under review. The entity collected UGX.0.43Bn", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that although the entity had prepared a strategic plan", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.2.78 Bn as", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.2.78 Bn as", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Kiruhura District budgeted to collect UGX.1.19Bn during the year under review. The entity collected UGX.0.43Bn", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "transfers from other Government Units. However, only UGX.1.53Bn was received representing 55.14% performance", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.2.78 Bn as", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Kiruhura District budgeted to collect UGX.1.19Bn during the year under review. The entity collected UGX.0.43Bn", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.0.85Bn as external/donor financing out of which UGX.0.065Bn was received", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.0.85Bn as external/donor financing out of which UGX.0.065Bn was received", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.2.78 Bn as", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "representing 7.75% performance", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.0.85Bn as external/donor financing out of which UGX.0.065Bn was received", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.2.78 Bn as", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that Out of the total warrants for the financial year of UGX.22.39 Bn, UGX.20.25Bn was utilized and spent by the entity resulting in an unspent balance of UGX.2.14 Bn representing an", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Out of the total warrants for the financial year of UGX.22.39 Bn, UGX.20.25Bn was utilized and spent by the entity resulting in an unspent balance of UGX.2.14 Bn representing an", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.0.85Bn as external/donor financing out of which UGX.0.065Bn was received", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "absorption level of 90%.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Out of the total warrants for the financial year of UGX.22.39 Bn, UGX.20.25Bn was utilized and spent by the entity resulting in an unspent balance of UGX.2.14 Bn representing an", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.0.85Bn as external/donor financing out of which UGX.0.065Bn was received", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I assessed the implementation of eight (8) outputs that were", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I assessed the implementation of eight (8) outputs that were", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Out of the total warrants for the financial year of UGX.22.39 Bn, UGX.20.25Bn was utilized and spent by the entity resulting in an unspent balance of UGX.2.14 Bn representing an", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "fully quantified with a total of twenty-one (21) activities worth UGX.2.96Bn and noted the following. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I assessed the implementation of eight (8) outputs that were", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Out of the total warrants for the financial year of UGX.22.39 Bn, UGX.20.25Bn was utilized and spent by the entity resulting in an unspent balance of UGX.2.14 Bn representing an", "page": 446, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I assessed the implementation of eight (8) outputs that were", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Out of the total warrants for the financial year of UGX.22.39 Bn, UGX.20.25Bn was utilized and spent by the entity resulting in an unspent balance of UGX.2.14 Bn representing an", "page": 446, "level": 3}}]], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- Three (3) outputs with total expenditure amounting to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I assessed the implementation of eight (8) outputs that were", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that Out of the total warrants for the financial year of UGX.22.39 Bn, UGX.20.25Bn was utilized and spent by the entity resulting in an unspent balance of UGX.2.14 Bn representing an", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "UGX.0.688Bn were fully implemented representing 37.5% of the", "metadata": {"headings": [{"headings_0": {"content": "UGX.0.688Bn were fully implemented representing 37.5% of the", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I assessed the implementation of eight (8) outputs that were", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "outputs.", "metadata": {"headings": [{"headings_0": {"content": "UGX.0.688Bn were fully implemented representing 37.5% of the", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I assessed the implementation of eight (8) outputs that were", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 Five (5) outputs with total expenditure amounting to UGX.2.27Bn", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Five (5) outputs with total expenditure amounting to UGX.2.27Bn", "page": 446, "level": 3}}, {"headings_1": {"content": "UGX.0.688Bn were fully implemented representing 37.5% of the", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "were partially implemented representing 62.45% of the outputs", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Five (5) outputs with total expenditure amounting to UGX.2.27Bn", "page": 446, "level": 3}}, {"headings_1": {"content": "UGX.0.688Bn were fully implemented representing 37.5% of the", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required.", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 Five (5) outputs with total expenditure amounting to UGX.2.27Bn", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that the entity also did not submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity also did not submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required.", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "required", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity also did not submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required.", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity also did not submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Q2, Q3, Q4 after the deadline given for submission of the reports", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity also did not submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted variances in performance from my review of the Annual", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted variances in performance from my review of the Annual", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "434", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted variances in performance from my review of the Annual", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 446, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "cumulative performance reports and physical"], [null, "inspections/verification of performance."], [null, "\uf0b7 I reviewed the implementation of Uganda Road Fund and noted"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted variances in performance from my review of the Annual", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 446, "level": 3}}], "page": 447, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": [["", "cumulative performance reports and physical"], [null, "inspections/verification of performance."], [null, "\uf0b7 I reviewed the implementation of Uganda Road Fund and noted"], [null, "the following;"], [null, "\uf0b7 A total of UGX.726,279,445 was budgeted for however the"], [null, "District Council received UGX.1,148,526,601 (158%)"], [null, "\uf0b7 A total of 221.90 km at an estimated cost of UGX.31,213,190"], [null, "was planned to be undertaken. However, audit revealed that no"], [null, "work was actually undertaken. Thus the entire 221.90 km were"], [null, "not maintained"], [null, "\uf0b7 A total of 6 km at an estimated cost of UGX.17,983,012 was"], [null, "planned to be undertaken. Audit revealed that 34.6 km was"], [null, "undertaken at a cost of UGX.187,493,520. I noted that the initial"], [null, "plan (budget) was not revised when additional funds were"], [null, "received."], ["11\\. KISORO DLG Opinion Unqualified \uf0b7 I noted that the wage and Pension Pay roll of UGX.29,217,966,405 constituted 72% of the District\u2019s budget for 2020/2021 of UGX.40.68 Bn \uf0b7 I noted that the District did not submit wage estimates to MoPs, as required. \uf0b7 I noted an over payment of Pension of UGX.5,223,859 \uf0b7 I also noted that the District made payroll deductions of UGX2.595 billion, but did not remit concurrently with the salary payments in 6 out of 6 months sampled. On average, it delayed by 13.5 days \uf0b7 I noted delays in the remittance of PAYE deductions to URA ranging from 3 \u2013 32 days \uf0b7 I noted that the District did not subject political leaders\u2019 gratuity totalling to UGX.419,638,073 \\` to the computation of PAYE in IPPS, leading to an under deduction of UGX.125,070,214 \uf0b7 I noted that 7 pensioners delayed to access the pension payroll, with delays ranging between 1-4 months \uf0b7 I noted that the Districts prepared monthly wage, pension and gratuity performance analysis but did not submit quarterly returns on payroll to MoPS \uf0b7 I noted that 15 staff were paid a total of UGX.47,243,693 off the IPPS \uf0b7 I observed that there were variances of UGX.29,495,726 between the figures in the interface files and entity payroll registers \uf0b7 Some information on the NIRA interface is sometimes not visible/available for instance date of birth and the photo which delays the verification exercise \uf0b7 I noted that Kisoro DLG budgeted to collect UGX.461,618,300 during the year under review. The entity collected", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted variances in performance from my review of the Annual", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 446, "level": 3}}], "page": 447, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": "435", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted variances in performance from my review of the Annual", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 446, "level": 3}}], "page": 447, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["UGX.256,912,576 representing 55.7% performance. \uf0b7 I noted that the entity budgeted to receive UGX.1.10Bn as transfers from other Government Units out of which UGX.0.73Bn was received representing 66.2% performance \uf0b7 I noted thata the entity budgeted to receive 1.5Bn from external assistance but received 0.11Bn representing 7.6%. \uf0b7 I assessed the implementation of fifteen (15) outputs that were fully quantified with a total of fifteen (15) activities worth UGX.3.81Bn and noted the following; \uf0b7 Thirteen (13) outputs with Thirteen (13) activities worth UGX.3.808 Bn were fully implemented representing 58.6% of the outputs. \uf0b7 Two (2) outputs with two activities(2) worth UGX.0.54 Bn were not implemented representing 3.6% of the outputs(included in the schedule at UGX.0 because no funds were spent) \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports \uf0b7 I noted the delayed completion of Nyakinama Seed School (UGIFT project) worth 2,331,850,894 \uf0b7 I noted that the District budgeted and received funds worth UGX.344,284,000 under UGIFT program for the construction of Mwumba Progressive SS. However, this project did not take off due to delays in the procurement process and at the time of audit in August, 2021, the project had not started with a delay of 12 months.", null, null], ["12.", "MBARARA CITY Opinion Unqualified", "\uf0b7 I noted that the wage and Pension Payroll of UGX.17,869,060,735 constituted 39.4% of the Municipal Council\u2019s budget for 2020/2021 of UGX.45,355,732,366."], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted variances in performance from my review of the Annual", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 446, "level": 3}}], "page": 448, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["", "None", "cumulative performance reports and physical"], "type": "table"}}, {"content": "436 \nto access payroll, with delays ranging between 1-2 months", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted variances in performance from my review of the Annual", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 446, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I noted variances in performance from my review of the Annual", "page": 446, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 446, "level": 3}}]], "page": 448, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 22 pensioners delayed to access the pension payroll,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 22 pensioners delayed to access the pension payroll,", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted variances in performance from my review of the Annual", "page": 446, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "with delays ranging between 1 to 10 months", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 22 pensioners delayed to access the pension payroll,", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted variances in performance from my review of the Annual", "page": 446, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the Municipal Council did not prepare monthly wage,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the Municipal Council did not prepare monthly wage,", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 22 pensioners delayed to access the pension payroll,", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the Municipal Council did not prepare monthly wage,", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 22 pensioners delayed to access the pension payroll,", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I observed that there were variances of UGX.7,662,578 between", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I observed that there were variances of UGX.7,662,578 between", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the Municipal Council did not prepare monthly wage,", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "the MoPS IPPS and Entity payroll registers", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I observed that there were variances of UGX.7,662,578 between", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the Municipal Council did not prepare monthly wage,", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The merger of both IPPS and NIRA system have not been fully", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The merger of both IPPS and NIRA system have not been fully", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I observed that there were variances of UGX.7,662,578 between", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "done in that when there is a system error each entity has to clear an error in its jurisdiction thus time consuming and affecting timely service delivery.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The merger of both IPPS and NIRA system have not been fully", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I observed that there were variances of UGX.7,662,578 between", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 The system has not been fully decentralized to the extent that system errors under Employee verification system (issues) with NIRA have to be handled at the Headquarter and this contributes", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The system has not been fully decentralized to the extent that system errors under Employee verification system (issues) with NIRA have to be handled at the Headquarter and this contributes", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 The merger of both IPPS and NIRA system have not been fully", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "to multiple negative factors such delayed clearance of technical issues at least a period of three month or more.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The system has not been fully decentralized to the extent that system errors under Employee verification system (issues) with NIRA have to be handled at the Headquarter and this contributes", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 The merger of both IPPS and NIRA system have not been fully", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that although the entity had prepared a strategic plan, at", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the entity had prepared a strategic plan, at", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 The system has not been fully decentralized to the extent that system errors under Employee verification system (issues) with NIRA have to be handled at the Headquarter and this contributes", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "the time of audit, it had not yet been approved as aligned to the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the entity had prepared a strategic plan, at", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 The system has not been fully decentralized to the extent that system errors under Employee verification system (issues) with NIRA have to be handled at the Headquarter and this contributes", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "NDP-III.", "metadata": {"headings": [{"headings_0": {"content": "NDP-III.", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that although the entity had prepared a strategic plan, at", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that the entity collected local revenue of UGX.3.54Bn of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity collected local revenue of UGX.3.54Bn of", "page": 449, "level": 3}}, {"headings_1": {"content": "NDP-III.", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "6.42Bn representing 55.25% performance", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity collected local revenue of UGX.3.54Bn of", "page": 449, "level": 3}}, {"headings_1": {"content": "NDP-III.", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.37.49Bn as grants from the Treasury. However, UGX.31.59 Bn was received,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.37.49Bn as grants from the Treasury. However, UGX.31.59 Bn was received,", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity collected local revenue of UGX.3.54Bn of", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "representing 84.26% performance", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.37.49Bn as grants from the Treasury. However, UGX.31.59 Bn was received,", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity collected local revenue of UGX.3.54Bn of", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.1.45Bn as", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.1.45Bn as", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.37.49Bn as grants from the Treasury. However, UGX.31.59 Bn was received,", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "transfers from other Government Units. However, UGX.7.65Bn was received representing 527.59% performance", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.1.45Bn as", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.37.49Bn as grants from the Treasury. However, UGX.31.59 Bn was received,", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that out of the total receipts for the financial year of UGX.42.84Bn, UGX 36.68Bn was spent by the entity resulting in an unspent balance of UGX 6.15 Bn representing an absorption", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that out of the total receipts for the financial year of UGX.42.84Bn, UGX 36.68Bn was spent by the entity resulting in an unspent balance of UGX 6.15 Bn representing an absorption", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.1.45Bn as", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "level of 85.6%.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that out of the total receipts for the financial year of UGX.42.84Bn, UGX 36.68Bn was spent by the entity resulting in an unspent balance of UGX 6.15 Bn representing an absorption", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.1.45Bn as", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the management submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the management submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that out of the total receipts for the financial year of UGX.42.84Bn, UGX 36.68Bn was spent by the entity resulting in an unspent balance of UGX 6.15 Bn representing an absorption", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that the contract for the upgrade of Kyarwabuganda HCII to HCIII worth UGX.540,531,906 was completed fourteen (14)", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the contract for the upgrade of Kyarwabuganda HCII to HCIII worth UGX.540,531,906 was completed fourteen (14)", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the management submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "months after the expected/ contracted end date", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the contract for the upgrade of Kyarwabuganda HCII to HCIII worth UGX.540,531,906 was completed fourteen (14)", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the management submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I also noted that another contract of UGX.279,324,596 was awarded to M/s Twinka Enterprises (U) Ltd to construct three units of Doctors houses with planned commencement date of 26/12/2019, and completion date by 26/06/2020. A review of the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I also noted that another contract of UGX.279,324,596 was awarded to M/s Twinka Enterprises (U) Ltd to construct three units of Doctors houses with planned commencement date of 26/12/2019, and completion date by 26/06/2020. A review of the", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the contract for the upgrade of Kyarwabuganda HCII to HCIII worth UGX.540,531,906 was completed fourteen (14)", "page": 449, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "progress report revealed that planned works were completed on 22/08/2020, eleven (11) months outside the contract period without approval. \n437", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I also noted that another contract of UGX.279,324,596 was awarded to M/s Twinka Enterprises (U) Ltd to construct three units of Doctors houses with planned commencement date of 26/12/2019, and completion date by 26/06/2020. A review of the", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the contract for the upgrade of Kyarwabuganda HCII to HCIII worth UGX.540,531,906 was completed fourteen (14)", "page": 449, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I also noted that another contract of UGX.279,324,596 was awarded to M/s Twinka Enterprises (U) Ltd to construct three units of Doctors houses with planned commencement date of 26/12/2019, and completion date by 26/06/2020. A review of the", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the contract for the upgrade of Kyarwabuganda HCII to HCIII worth UGX.540,531,906 was completed fourteen (14)", "page": 449, "level": 3}}]], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["13\\. MITOOMA DLG Opinion Unqualified \uf0b7 I noted that the wage and Pension Pay roll of UGX.18,505,405,927 constituted 63% of the District\u2019s budget for 2020/2021 of UGX.29,350,754,495. \uf0b7 I noted that the District did not to submit wage estimates to MoPS, as required \uf0b7 I noted delays in the remittance of PAYE deductions to URA of up to 100 days \uf0b7 I noted that 47 newly recruited/transferred employees delayed to access payroll, with delays ranging between 2-14 months \uf0b7 I noted that 7 pensioners delayed to access the pension payroll, with delays ranging between 1-14 months \uf0b7 I noted that the District did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS \uf0b7 I noted that 6 pensioners were paid a total of UGX.26,607,195 off the IPPS \uf0b7 I observed that there were variances of UGX.514,103,048 between the figures in the MoPS IPPS and entity payroll registers, \uf0b7 Operational challenges were encountered; E.g. Un-reliable network in Mitooma where HR staff had to physically travel to the neighbouring Bushenyi District to be able to download documents such as pension payroll registers. \uf0b7 I noted that the upgrade of Mayanga HC II to HC III contracted to Khalsa (U) Ltd was still under construction and only at roofing stage by the time of audit inspection on 13th October, 2021. However, the medical equipment had already been procured and delivered under a separate contract to M/s Rodrisa Supplies Limited who was expected to supply, deliver, instal, train and commission the medical equipment. Procurement of medical equipment for a health facility still at foundation stage may lead to obsolescence, pilferage and physical damage leading to nugatory expenditure.", null, null], ["14.", "NTUNGAMO DLG Opinion Unqualified", "\uf0b7 I noted that the wage and Pension Pay roll of UGX.35,484,605,345 constituted 56% of the District\u2019s budget for 2020/2021 of UGX.63,733,887,733."], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I also noted that another contract of UGX.279,324,596 was awarded to M/s Twinka Enterprises (U) Ltd to construct three units of Doctors houses with planned commencement date of 26/12/2019, and completion date by 26/06/2020. A review of the", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the contract for the upgrade of Kyarwabuganda HCII to HCIII worth UGX.540,531,906 was completed fourteen (14)", "page": 449, "level": 3}}], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "438", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I also noted that another contract of UGX.279,324,596 was awarded to M/s Twinka Enterprises (U) Ltd to construct three units of Doctors houses with planned commencement date of 26/12/2019, and completion date by 26/06/2020. A review of the", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the contract for the upgrade of Kyarwabuganda HCII to HCIII worth UGX.540,531,906 was completed fourteen (14)", "page": 449, "level": 3}}], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity"], [null, "totalling to UGX.60,526,800 to the computation of PAYE in IPPS,"], [null, "leading to an under deduction of UGX.14,374,090"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I also noted that another contract of UGX.279,324,596 was awarded to M/s Twinka Enterprises (U) Ltd to construct three units of Doctors houses with planned commencement date of 26/12/2019, and completion date by 26/06/2020. A review of the", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the contract for the upgrade of Kyarwabuganda HCII to HCIII worth UGX.540,531,906 was completed fourteen (14)", "page": 449, "level": 3}}], "page": 451, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["13\\. MITOOMA DLG Opinion Unqualified \uf0b7 I noted that the wage and Pension Pay roll of UGX.18,505,405,927 constituted 63% of the District\u2019s budget for 2020/2021 of UGX.29,350,754,495. \uf0b7 I noted that the District did not to submit wage estimates to MoPS, as required \uf0b7 I noted delays in the remittance of PAYE deductions to URA of up to 100 days \uf0b7 I noted that 47 newly recruited/transferred employees delayed to access payroll, with delays ranging between 2-14 months \uf0b7 I noted that 7 pensioners delayed to access the pension payroll, with delays ranging between 1-14 months \uf0b7 I noted that the District did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS \uf0b7 I noted that 6 pensioners were paid a total of UGX.26,607,195 off the IPPS \uf0b7 I observed that there were variances of UGX.514,103,048 between the figures in the MoPS IPPS and entity payroll registers, \uf0b7 Operational challenges were encountered; E.g. Un-reliable network in Mitooma where HR staff had to physically travel to the neighbouring Bushenyi District to be able to download documents such as pension payroll registers. \uf0b7 I noted that the upgrade of Mayanga HC II to HC III contracted to Khalsa (U) Ltd was still under construction and only at roofing stage by the time of audit inspection on 13th October, 2021. However, the medical equipment had already been procured and delivered under a separate contract to M/s Rodrisa Supplies Limited who was expected to supply, deliver, instal, train and commission the medical equipment. Procurement of medical equipment for a health facility still at foundation stage may lead to obsolescence, pilferage and physical damage leading to nugatory expenditure.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity"], [null, "totalling to UGX.60,526,800 to the computation of PAYE in IPPS,"], [null, "leading to an under deduction of UGX.14,374,090"], [null, "\uf0b7 I noted that the entity did not prepare monthly wage, pension"], [null, "and gratuity performance analysis, and did not submit quarterly"], [null, "returns on payroll to MoPS"], [null, "\uf0b7 I noted that 29 staff were paid a total of UGX.91,713,882 off the"], [null, "IPPS"], [null, "\uf0b7 I carried out a survey to establish the effectiveness and reliability"], [null, "of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification"], [null, "interface and noted the following;"], [null, "\uf0b7 I noted that the entity had no approved a strategic plan at the"], [null, "time of audit"], [null, "\uf0b7 I noted that the District budgeted to collect UGX.1,554,984,179"], [null, "during the year but collected UGX.1,127,109,918 representing"], [null, "(72%) performance"], [null, "\uf0b7 I noted that the entity budgeted to receive UGX.8,698,586,134"], [null, "as transfers from other Government Units out of which"], [null, "UGX.1,307,013,923 was received representing 15% performance"], [null, "leading to a shortfall of UGX.7,391,572,211(85%)"], [null, "\uf0b7 I noted that the entity budgeted to receive UGX.1,901,504,814"], [null, "as external/donor financing out of which UGX.267,332,705 was"], [null, "received representing 14% performance"], [null, "\uf0b7 Out of the total receipts for the financial year of UGX. 53.52,"], [null, "UGX. 51.85 (97%) was spent by the entity resulting in an"], [null, "unspent balance of UGX. 1.67 (3%)."], [null, "\uf0b7 I carried out an audit inspection of the Construction of Kihanga"], [null, "seed Secondary school (UGX.718,168,225) in September 2021,"], [null, "and noted that the project had been abandoned and behind"], [null, "schedule by 20 months"], [null, "\uf0b7 I noted that most of the District land did not have certificates of"], [null, "land titles"], ["15\\. RUKIGA DLG Opinion Unqualified \uf0b7 I noted that the wage and Pension Pay roll of UGX.15,291,042,432 constituted 50.4% of the District\u2019s budget for 2020/2021 of UGX.30,313,124,744 \uf0b7 I noted that the District did not submit wage estimates to MoPS, as required \uf0b7 I reviewed payroll funds absorption and noted that UGX.13.167 billion (86%) was spent out of the total receipts of UGX.15.29 billion, resulting in an unabsorbed balance of UGX 2.12 billion \uf0b7 I noted that whereas UGX.909,840,551 was deducted from employees\u2019 salaries to be remitted to different beneficiaries, UGX.909,338,143 was remitted, leading to an over/under remittance of UGX.153,842 and UGX.656,250 respectively \uf0b7 I noted that the District made payroll deductions of UGX 0.844", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I also noted that another contract of UGX.279,324,596 was awarded to M/s Twinka Enterprises (U) Ltd to construct three units of Doctors houses with planned commencement date of 26/12/2019, and completion date by 26/06/2020. A review of the", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the contract for the upgrade of Kyarwabuganda HCII to HCIII worth UGX.540,531,906 was completed fourteen (14)", "page": 449, "level": 3}}], "page": 451, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["13\\. MITOOMA DLG Opinion Unqualified \uf0b7 I noted that the wage and Pension Pay roll of UGX.18,505,405,927 constituted 63% of the District\u2019s budget for 2020/2021 of UGX.29,350,754,495. \uf0b7 I noted that the District did not to submit wage estimates to MoPS, as required \uf0b7 I noted delays in the remittance of PAYE deductions to URA of up to 100 days \uf0b7 I noted that 47 newly recruited/transferred employees delayed to access payroll, with delays ranging between 2-14 months \uf0b7 I noted that 7 pensioners delayed to access the pension payroll, with delays ranging between 1-14 months \uf0b7 I noted that the District did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS \uf0b7 I noted that 6 pensioners were paid a total of UGX.26,607,195 off the IPPS \uf0b7 I observed that there were variances of UGX.514,103,048 between the figures in the MoPS IPPS and entity payroll registers, \uf0b7 Operational challenges were encountered; E.g. Un-reliable network in Mitooma where HR staff had to physically travel to the neighbouring Bushenyi District to be able to download documents such as pension payroll registers. \uf0b7 I noted that the upgrade of Mayanga HC II to HC III contracted to Khalsa (U) Ltd was still under construction and only at roofing stage by the time of audit inspection on 13th October, 2021. However, the medical equipment had already been procured and delivered under a separate contract to M/s Rodrisa Supplies Limited who was expected to supply, deliver, instal, train and commission the medical equipment. Procurement of medical equipment for a health facility still at foundation stage may lead to obsolescence, pilferage and physical damage leading to nugatory expenditure.", "None"], "type": "table"}}, {"content": "439", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I also noted that another contract of UGX.279,324,596 was awarded to M/s Twinka Enterprises (U) Ltd to construct three units of Doctors houses with planned commencement date of 26/12/2019, and completion date by 26/06/2020. A review of the", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the contract for the upgrade of Kyarwabuganda HCII to HCIII worth UGX.540,531,906 was completed fourteen (14)", "page": 449, "level": 3}}], "page": 451, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["billion, but did not remit concurrently with the salary payments in 11 out of 12 months. On average, it delayed by 6.5 days \uf0b7 I noted that the District did not subject political leaders\u2019 gratuity totalling to UGX.34,918,061 to the computation of PAYE in IPPS, leading to an under deduction of UGX.10,880,299 \uf0b7 I noted that 6 newly recruited/transferred employees delayed to access payroll, with delays ranging between 1- 3.5 months \uf0b7 I noted that the District did not prepare monthly wage, pension and gratuity performance analysis nor submitted quarterly returns on payroll to MoPS \uf0b7 I noted that UGX.24,681,002 was paid to 16 staffs that were off the IPPS payroll register \uf0b7 I observed that there were variances of UGX30,377,765 between the figures in the interface files and entity payroll registers \uf0b7 I noted that the entity prepared a strategic plan but was not yet approved. \uf0b7 I noted that Rukiga DLG budgeted to collect UGX. 285,061,188 during the year under review. The entity collected UGX.155,082,884 representing 54% performance. \uf0b7 I noted that the entity budgeted to receive UGX.8.77Bn as transfers from other Government Units out of which UGX.0.68Bn was received representing 11% performance \uf0b7 I noted that the entity budgeted to receive 1.02Bn from external assistance but received 0.05Bn representing 5%. \uf0b7 I noted that out of UGX.21,252,068,152 warrants to finance the council\u2019s budget, only UGX.18,677,785,569 (88%) was spent leaving a balance of UGX.2,574,282,583 (14%) un utilized \uf0b7 I noted that the entity did not also submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. \uf0b7 I noted that the entity submitted performance reports for Q3, and Q4 after the deadline given for submission of the reports \uf0b7 I noted that the District Council budgeted to receive UGX.467,373,000 (Excluding funds to be transferred to LLGs) from Uganda Road Fund for maintenance of 80.9kms of District roads, and UGX.252,363,000 (54%%) was received and was utilised on maintenance of 74.7kms of roads, installation of culverts, equipment repairs and supervision with a shortfall of UGX.215,010,000 (46%) As a result of revenue shortage, 6.2KMs of roads were not maintained under periodic maintenance as planned", null, null], ["16.", "RUKUNGIRI DLG Opinion Unqualified", "\uf0b7 I noted that the wage and Pension Pay roll of UGX.30,042,268,241 constituted 66.8% of the District\u2019s budget for 2020/2021 of UGX.44.95 Bn."], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I also noted that another contract of UGX.279,324,596 was awarded to M/s Twinka Enterprises (U) Ltd to construct three units of Doctors houses with planned commencement date of 26/12/2019, and completion date by 26/06/2020. A review of the", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the contract for the upgrade of Kyarwabuganda HCII to HCIII worth UGX.540,531,906 was completed fourteen (14)", "page": 449, "level": 3}}], "page": 452, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["13\\. MITOOMA DLG Opinion Unqualified \uf0b7 I noted that the wage and Pension Pay roll of UGX.18,505,405,927 constituted 63% of the District\u2019s budget for 2020/2021 of UGX.29,350,754,495. \uf0b7 I noted that the District did not to submit wage estimates to MoPS, as required \uf0b7 I noted delays in the remittance of PAYE deductions to URA of up to 100 days \uf0b7 I noted that 47 newly recruited/transferred employees delayed to access payroll, with delays ranging between 2-14 months \uf0b7 I noted that 7 pensioners delayed to access the pension payroll, with delays ranging between 1-14 months \uf0b7 I noted that the District did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS \uf0b7 I noted that 6 pensioners were paid a total of UGX.26,607,195 off the IPPS \uf0b7 I observed that there were variances of UGX.514,103,048 between the figures in the MoPS IPPS and entity payroll registers, \uf0b7 Operational challenges were encountered; E.g. Un-reliable network in Mitooma where HR staff had to physically travel to the neighbouring Bushenyi District to be able to download documents such as pension payroll registers. \uf0b7 I noted that the upgrade of Mayanga HC II to HC III contracted to Khalsa (U) Ltd was still under construction and only at roofing stage by the time of audit inspection on 13th October, 2021. However, the medical equipment had already been procured and delivered under a separate contract to M/s Rodrisa Supplies Limited who was expected to supply, deliver, instal, train and commission the medical equipment. Procurement of medical equipment for a health facility still at foundation stage may lead to obsolescence, pilferage and physical damage leading to nugatory expenditure.", "None", "None"], "type": "table"}}, {"content": "440 \nas required", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I also noted that another contract of UGX.279,324,596 was awarded to M/s Twinka Enterprises (U) Ltd to construct three units of Doctors houses with planned commencement date of 26/12/2019, and completion date by 26/06/2020. A review of the", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the contract for the upgrade of Kyarwabuganda HCII to HCIII worth UGX.540,531,906 was completed fourteen (14)", "page": 449, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I also noted that another contract of UGX.279,324,596 was awarded to M/s Twinka Enterprises (U) Ltd to construct three units of Doctors houses with planned commencement date of 26/12/2019, and completion date by 26/06/2020. A review of the", "page": 449, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the contract for the upgrade of Kyarwabuganda HCII to HCIII worth UGX.540,531,906 was completed fourteen (14)", "page": 449, "level": 3}}]], "page": 452, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that two Education Officers (Twinomuhwezi Julius IPPS no.328279 and Abaho Besigye Gerald IPPS no. 326667) under U4 who were erroneously captured as Assistant Education Officers and paid under U5 thus an over payment of UGX 304,295", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that two Education Officers (Twinomuhwezi Julius IPPS no.328279 and Abaho Besigye Gerald IPPS no. 326667) under U4 who were erroneously captured as Assistant Education Officers and paid under U5 thus an over payment of UGX 304,295", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I also noted that another contract of UGX.279,324,596 was awarded to M/s Twinka Enterprises (U) Ltd to construct three units of Doctors houses with planned commencement date of 26/12/2019, and completion date by 26/06/2020. A review of the", "page": 449, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that UGX.28,077,304 was paid to 19 staff who had either", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.28,077,304 was paid to 19 staff who had either", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that two Education Officers (Twinomuhwezi Julius IPPS no.328279 and Abaho Besigye Gerald IPPS no. 326667) under U4 who were erroneously captured as Assistant Education Officers and paid under U5 thus an over payment of UGX 304,295", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "retired, transferred, absconded or died \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.28,077,304 was paid to 19 staff who had either", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that two Education Officers (Twinomuhwezi Julius IPPS no.328279 and Abaho Besigye Gerald IPPS no. 326667) under U4 who were erroneously captured as Assistant Education Officers and paid under U5 thus an over payment of UGX 304,295", "page": 453, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I noted that UGX.28,077,304 was paid to 19 staff who had either", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that two Education Officers (Twinomuhwezi Julius IPPS no.328279 and Abaho Besigye Gerald IPPS no. 326667) under U4 who were erroneously captured as Assistant Education Officers and paid under U5 thus an over payment of UGX 304,295", "page": 453, "level": 3}}]], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that whereas UGX.6,307,960,826 was deducted from", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.28,077,304 was paid to 19 staff who had either", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that two Education Officers (Twinomuhwezi Julius IPPS no.328279 and Abaho Besigye Gerald IPPS no. 326667) under U4 who were erroneously captured as Assistant Education Officers and paid under U5 thus an over payment of UGX 304,295", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX", "page": 453, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.28,077,304 was paid to 19 staff who had either", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "6,304,814,535 was remitted, leading to an over/ under remittance of UGX.5,128,867 and UGX.8,275,158 respectively", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX", "page": 453, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.28,077,304 was paid to 19 staff who had either", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.2.259", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.2.259", "page": 453, "level": 3}}, {"headings_1": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX", "page": 453, "level": 2}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "billion, but did not remit concurrently with the salary payments in 10 out of 12 months. On average, it delayed by 6.5 days", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.2.259", "page": 453, "level": 3}}, {"headings_1": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX", "page": 453, "level": 2}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.2.259", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "ranging from 2 \u2013 22 days", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District made payroll deductions of UGX.2.259", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 453, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "totalling to UGX.11,718,959 to the computation of PAYE in IPPS,", "metadata": {"headings": [{"headings_0": {"content": "totalling to UGX.11,718,959 to the computation of PAYE in IPPS,", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 453, "level": 2}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "leading to an under deduction of UGX.3,715,200", "metadata": {"headings": [{"headings_0": {"content": "totalling to UGX.11,718,959 to the computation of PAYE in IPPS,", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 453, "level": 2}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 7 newly recruited/ transferred employees delayed to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 7 newly recruited/ transferred employees delayed to", "page": 453, "level": 3}}, {"headings_1": {"content": "totalling to UGX.11,718,959 to the computation of PAYE in IPPS,", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "access payroll, with delays ranging between 1-5 months", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 7 newly recruited/ transferred employees delayed to", "page": 453, "level": 3}}, {"headings_1": {"content": "totalling to UGX.11,718,959 to the computation of PAYE in IPPS,", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 1 pensioner delayed to access the pension payroll,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 1 pensioner delayed to access the pension payroll,", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 7 newly recruited/ transferred employees delayed to", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "with delays of over of 6 months", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 1 pensioner delayed to access the pension payroll,", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 7 newly recruited/ transferred employees delayed to", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the Districts prepared monthly wage, pension and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the Districts prepared monthly wage, pension and", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 1 pensioner delayed to access the pension payroll,", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "gratuity performance analysis but did not submit quarterly returns on payroll to MoPS", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the Districts prepared monthly wage, pension and", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 1 pensioner delayed to access the pension payroll,", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I observed that there were variances of UGX 190,771,973", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I observed that there were variances of UGX 190,771,973", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the Districts prepared monthly wage, pension and", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "between the figures in the interface files and entity payroll registers", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I observed that there were variances of UGX 190,771,973", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the Districts prepared monthly wage, pension and", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the entity had not approved a strategic plan that is aligned to the NDP-III at the time of audit", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity had not approved a strategic plan that is aligned to the NDP-III at the time of audit", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I observed that there were variances of UGX 190,771,973", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity had not approved a strategic plan that is aligned to the NDP-III at the time of audit", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I observed that there were variances of UGX 190,771,973", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted Rukungiri DLG budgeted to collect UGX.776,944,000", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity had not approved a strategic plan that is aligned to the NDP-III at the time of audit", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I observed that there were variances of UGX 190,771,973", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "during the year under review. However the entity collected", "metadata": {"headings": [{"headings_0": {"content": "during the year under review. However the entity collected", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not approved a strategic plan that is aligned to the NDP-III at the time of audit", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.625,618,740 representing 81% performance.", "metadata": {"headings": [{"headings_0": {"content": "during the year under review. However the entity collected", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity had not approved a strategic plan that is aligned to the NDP-III at the time of audit", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.1,411,248,710 as transfers from other Government Units out of which", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.1,411,248,710 as transfers from other Government Units out of which", "page": 453, "level": 3}}, {"headings_1": {"content": "during the year under review. However the entity collected", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.888,876,678 was received representing 63% performance", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.1,411,248,710 as transfers from other Government Units out of which", "page": 453, "level": 3}}, {"headings_1": {"content": "during the year under review. However the entity collected", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the entity budgeted to receive 1.05Bn from external", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity budgeted to receive 1.05Bn from external", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.1,411,248,710 as transfers from other Government Units out of which", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "assistance but received 0.116 Bn representing 11%.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity budgeted to receive 1.05Bn from external", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity budgeted to receive UGX.1,411,248,710 as transfers from other Government Units out of which", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that out of UGX.42,031,304,808 warrants to finance the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that out of UGX.42,031,304,808 warrants to finance the", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity budgeted to receive 1.05Bn from external", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "council\u2019s budget, only UGX.40,435,316,368 (96%) was spent", "metadata": {"headings": [{"headings_0": {"content": "council\u2019s budget, only UGX.40,435,316,368 (96%) was spent", "page": 453, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that out of UGX.42,031,304,808 warrants to finance the", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "leaving a balance of UGX.1,595,988,440 (4%) un utilized", "metadata": {"headings": [{"headings_0": {"content": "leaving a balance of UGX.1,595,988,440 (4%) un utilized", "page": 453, "level": 3}}, {"headings_1": {"content": "council\u2019s budget, only UGX.40,435,316,368 (96%) was spent", "page": 453, "level": 2}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that the entity submitted performance reports for Q2,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q2,", "page": 453, "level": 3}}, {"headings_1": {"content": "leaving a balance of UGX.1,595,988,440 (4%) un utilized", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Q3, and Q4 after the deadline", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q2,", "page": 453, "level": 3}}, {"headings_1": {"content": "leaving a balance of UGX.1,595,988,440 (4%) un utilized", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted the delayed completion of Kebisoni Seed School (UGIFT", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted the delayed completion of Kebisoni Seed School (UGIFT", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q2,", "page": 453, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "441 \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted the delayed completion of Kebisoni Seed School (UGIFT", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q2,", "page": 453, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I noted the delayed completion of Kebisoni Seed School (UGIFT", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q2,", "page": 453, "level": 3}}]], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "17. RWAMPARA DLG", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted the delayed completion of Kebisoni Seed School (UGIFT", "page": 453, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q2,", "page": 453, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "Opinion Unqualified", "metadata": {"headings": [{"headings_0": {"content": "Opinion Unqualified", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted the delayed completion of Kebisoni Seed School (UGIFT", "page": 453, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "project). Project behind schedule by four(04) months", "metadata": {"headings": [{"headings_0": {"content": "Opinion Unqualified", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted the delayed completion of Kebisoni Seed School (UGIFT", "page": 453, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that The District received UGX.499,963,986 (96.3%) of its Uganda Road fund and as a result was not able to maintain", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that The District received UGX.499,963,986 (96.3%) of its Uganda Road fund and as a result was not able to maintain", "page": 454, "level": 3}}, {"headings_1": {"content": "Opinion Unqualified", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "14.2 Km of roads as planned", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that The District received UGX.499,963,986 (96.3%) of its Uganda Road fund and as a result was not able to maintain", "page": 454, "level": 3}}, {"headings_1": {"content": "Opinion Unqualified", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the wage and Pension Pay roll of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the wage and Pension Pay roll of", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that The District received UGX.499,963,986 (96.3%) of its Uganda Road fund and as a result was not able to maintain", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.12,530,332,963 constituted 62% of the District\u2019s budget for", "metadata": {"headings": [{"headings_0": {"content": "UGX.12,530,332,963 constituted 62% of the District\u2019s budget for", "page": 454, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that the wage and Pension Pay roll of", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "2020/2021 of UGX.20,291,699,406.", "metadata": {"headings": [{"headings_0": {"content": "UGX.12,530,332,963 constituted 62% of the District\u2019s budget for", "page": 454, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that the wage and Pension Pay roll of", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District did not to submit wage estimates to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not to submit wage estimates to", "page": 454, "level": 3}}, {"headings_1": {"content": "UGX.12,530,332,963 constituted 62% of the District\u2019s budget for", "page": 454, "level": 2}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "MoPS, as required", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not to submit wage estimates to", "page": 454, "level": 3}}, {"headings_1": {"content": "UGX.12,530,332,963 constituted 62% of the District\u2019s budget for", "page": 454, "level": 2}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted salary overpayment of UGX 6,766,726", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted salary overpayment of UGX 6,766,726", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not to submit wage estimates to", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I further noted that there was an under payment of UGX.30,357,501", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I further noted that there was an under payment of UGX.30,357,501", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted salary overpayment of UGX 6,766,726", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted pension and gratuity overpayment of UGX 2,144,892", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted pension and gratuity overpayment of UGX 2,144,892", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I further noted that there was an under payment of UGX.30,357,501", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted that UGX.4,580,492 was paid to 4 staff who had either", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.4,580,492 was paid to 4 staff who had either", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted pension and gratuity overpayment of UGX 2,144,892", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "retired or died", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.4,580,492 was paid to 4 staff who had either", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted pension and gratuity overpayment of UGX 2,144,892", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "- I noted that whereas UGX.2,342,683,197 was deducted from", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.4,580,492 was paid to 4 staff who had either", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted pension and gratuity overpayment of UGX 2,144,892", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that UGX.4,580,492 was paid to 4 staff who had either", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted pension and gratuity overpayment of UGX 2,144,892", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.2,336,599,219 was remitted, leading to an over remittance", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.2,336,599,219 was remitted, leading to an over remittance", "page": 454, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.4,580,492 was paid to 4 staff who had either", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "of UGX.1,549,064 and under remittance of UGX.7,633,042", "metadata": {"headings": [{"headings_0": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.2,336,599,219 was remitted, leading to an over remittance", "page": 454, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that UGX.4,580,492 was paid to 4 staff who had either", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District made unauthorized loan deductions totalling UGX.48 million. The deductions were from 28 employees", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions totalling UGX.48 million. The deductions were from 28 employees", "page": 454, "level": 3}}, {"headings_1": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.2,336,599,219 was remitted, leading to an over remittance", "page": 454, "level": 2}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "that had no letters of undertaking however existed in the \u201cactive deduction\u201d and the \u201cmy approval\u201d reports on the PDMS-Payroll Deduction Management System, operated by PCA-Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions totalling UGX.48 million. The deductions were from 28 employees", "page": 454, "level": 3}}, {"headings_1": {"content": "employees\u2019 salaries to be remitted to different beneficiaries, UGX.2,336,599,219 was remitted, leading to an over remittance", "page": 454, "level": 2}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that deductions to UCLA/UBA were not remitted concurrently with salary payments for 12 out 12 months. I also", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that deductions to UCLA/UBA were not remitted concurrently with salary payments for 12 out 12 months. I also", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions totalling UGX.48 million. The deductions were from 28 employees", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "noted that there was an average delay to remit deductions to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that deductions to UCLA/UBA were not remitted concurrently with salary payments for 12 out 12 months. I also", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District made unauthorized loan deductions totalling UGX.48 million. The deductions were from 28 employees", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "UCLA/UBA of 21.3 days", "metadata": {"headings": [{"headings_0": {"content": "UCLA/UBA of 21.3 days", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that deductions to UCLA/UBA were not remitted concurrently with salary payments for 12 out 12 months. I also", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA for 2", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA for 2", "page": 454, "level": 3}}, {"headings_1": {"content": "UCLA/UBA of 21.3 days", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "months. I also noted that there was an average delay to remit deductions to URA of 0.5 days", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA for 2", "page": 454, "level": 3}}, {"headings_1": {"content": "UCLA/UBA of 21.3 days", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 454, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted delays in the remittance of PAYE deductions to URA for 2", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "totalling to UGX.3,114,720 to the computation of PAYE in IPPS,", "metadata": {"headings": [{"headings_0": {"content": "totalling to UGX.3,114,720 to the computation of PAYE in IPPS,", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 454, "level": 2}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "leading to an under deduction of UGX.934,416", "metadata": {"headings": [{"headings_0": {"content": "totalling to UGX.3,114,720 to the computation of PAYE in IPPS,", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the District did not subject political leaders\u2019 gratuity", "page": 454, "level": 2}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 51 newly recruited/ transferred employees delayed", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 51 newly recruited/ transferred employees delayed", "page": 454, "level": 3}}, {"headings_1": {"content": "totalling to UGX.3,114,720 to the computation of PAYE in IPPS,", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "to access payroll, with delays ranging between 9 weeks", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 51 newly recruited/ transferred employees delayed", "page": 454, "level": 3}}, {"headings_1": {"content": "totalling to UGX.3,114,720 to the computation of PAYE in IPPS,", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 15 pensioners delayed to access the pension payroll,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 15 pensioners delayed to access the pension payroll,", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 51 newly recruited/ transferred employees delayed", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "with delays ranging between 3-4 months", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 15 pensioners delayed to access the pension payroll,", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 51 newly recruited/ transferred employees delayed", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 noted that the District did not prepare monthly wage, pension", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 noted that the District did not prepare monthly wage, pension", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 15 pensioners delayed to access the pension payroll,", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 noted that the District did not prepare monthly wage, pension", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that 15 pensioners delayed to access the pension payroll,", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that although the district had prepared a strategic plan", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the district had prepared a strategic plan", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 noted that the District did not prepare monthly wage, pension", "page": 454, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "that at the time of audit, it had not yet been approved as aligned \n442", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the district had prepared a strategic plan", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 noted that the District did not prepare monthly wage, pension", "page": 454, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I noted that although the district had prepared a strategic plan", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 noted that the District did not prepare monthly wage, pension", "page": 454, "level": 3}}]], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": [["to the NDP-III \uf0b7 I noted that Rwampara District budgeted to collect UGX.0.392bn during the year under review. The entity collected UGX.0.379bn representing 96.68% performance. \uf0b7 I noted that the entity budgeted to receive UGX.1.51 Bn as transfers from other Government Units. However, only UGX.0.68 Bn was received representing 45% performance leading to revenue shortfall of UGX. 0.83Bn (55%).", null, null], ["18.", "SHEEMA DLG Opinion Unqualified", "\uf0b7 I noted that the wage and Pension Pay roll of UGX.18,356,082,529 constituted 65% of the District\u2019s budget for 2020/2021 of UGX.27,950,550,703"], [null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the district had prepared a strategic plan", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 noted that the District did not prepare monthly wage, pension", "page": 454, "level": 3}}], "page": 455, "document_name": "Annual Consolidated OAG audit reports 2021", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "443", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that although the district had prepared a strategic plan", "page": 454, "level": 3}}, {"headings_1": {"content": "\uf0b7 noted that the District did not prepare monthly wage, pension", "page": 454, "level": 3}}], "page": 455, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "transfers from other Government Units out of which", "metadata": {"headings": [{"headings_0": {"content": "transfers from other Government Units out of which", "page": 456, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that although the district had prepared a strategic plan", "page": 454, "level": 3}}], "page": 456, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "UGX.892,442,495 was received representing 93% performance.", "metadata": {"headings": [{"headings_0": {"content": "transfers from other Government Units out of which", "page": 456, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that although the district had prepared a strategic plan", "page": 454, "level": 3}}], "page": 456, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the district budgeted to receive UGX.279,500,000 as", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district budgeted to receive UGX.279,500,000 as", "page": 456, "level": 3}}, {"headings_1": {"content": "transfers from other Government Units out of which", "page": 456, "level": 3}}], "page": 456, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "external/donor financing out of which UGX.130,287,709 million was received representing 47% performance", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the district budgeted to receive UGX.279,500,000 as", "page": 456, "level": 3}}, {"headings_1": {"content": "transfers from other Government Units out of which", "page": 456, "level": 3}}], "page": 456, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that out of the total receipts for the financial year of UGX.26.95Bn,) UGX.25,32Bn was spent by the entity resulting in an unspent balance of UGX.1.63 Bn representing an absorption", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that out of the total receipts for the financial year of UGX.26.95Bn,) UGX.25,32Bn was spent by the entity resulting in an unspent balance of UGX.1.63 Bn representing an absorption", "page": 456, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district budgeted to receive UGX.279,500,000 as", "page": 456, "level": 3}}], "page": 456, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "level of 94%.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that out of the total receipts for the financial year of UGX.26.95Bn,) UGX.25,32Bn was spent by the entity resulting in an unspent balance of UGX.1.63 Bn representing an absorption", "page": 456, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that the district budgeted to receive UGX.279,500,000 as", "page": 456, "level": 3}}], "page": 456, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 456, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that out of the total receipts for the financial year of UGX.26.95Bn,) UGX.25,32Bn was spent by the entity resulting in an unspent balance of UGX.1.63 Bn representing an absorption", "page": 456, "level": 3}}], "page": 456, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "heading"}}, {"content": "Q2, Q3, Q4 after the deadline given for submission of the reports \n444", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 456, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that out of the total receipts for the financial year of UGX.26.95Bn,) UGX.25,32Bn was spent by the entity resulting in an unspent balance of UGX.1.63 Bn representing an absorption", "page": 456, "level": 3}}, [{"headings_0": {"content": "\uf0b7 I noted that the entity submitted performance reports for Q1,", "page": 456, "level": 3}}, {"headings_1": {"content": "\uf0b7 I noted that out of the total receipts for the financial year of UGX.26.95Bn,) UGX.25,32Bn was spent by the entity resulting in an unspent balance of UGX.1.63 Bn representing an absorption", "page": 456, "level": 3}}]], "page": 456, "document_name": "Annual Consolidated OAG audit reports 2021", "type": "paragraph"}}], "table_of_contents": [{"content": ["LIST OF ACRONYMS - ix", "GLOSSARY OF TERMS - xi", "FOREWORD BY THE AUDITOR GENERAL - xii", "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT - 1", " 1.0 INTRODUCTION AND PURPOSE - 1", " 1.1 General Introduction - 1", " 1.2 Purpose - 1", " 1.3 Summary of Audit Results - 2", " 1.3.1 General Performance - 2", " 1.3.2 Summary of Opinions - 3", "PART 2: CONSOLIDATED FINANCIAL STATEMENTS - 4", "REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS - 4", "2.0", "2.1 REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 TH JUNE 2021 - 4", "Opinion\u2026 .\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026 - 4", "Basis for Opinion - 4", "Key Audit Matter - 4", "Implementation of the approved budget - 4", "2.1.1.", "COVID 19 expenditure - 11", "2.1.2.", "Compensations/Acquisition of Right of Way for Selected Transmission Lines Projects - 14", "2.1.3.", "Emphasis of Matter - 16", "Other Matter - 17", " 2.1.4 Tax policy - 17", "Audit of public debt - 19", "2.1.5.", "Management of ICT in government - 25", "2.1.6.", "Audit of public investments - 27", "2.1.7.", "Continued expenditure off the IFMS \u2013 UGX 695,372,792,876 - 30", "2.1.8.", "Other Information - 31", "Responsibilities of Management for the Consolidated Financial Statements - 31", "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements - 32", "Other Reporting Responsibilities - 33"], "page": 3}, {"content": ["JUSTICE LAW AND ORDER SECTOR - 65", "Management of cases and Case backlog - 65", "3.4.1.", "Operationalisation of the Joint Venture Agreement - 66", "3.4.2.", "INFORMATION COMMUNICATION TECHNOLOGY SECTOR - 67", "3.5.", "Absence of a National IT Governance/Oversight System - 67", "3.5.1.", "Failure by MDAs to Pay for National Backbone Infrastructure Services - 67", "3.5.2.", "Uncollected Revenue from Media Operators - 67", "3.5.3.", "Lack of a Communications Tribunal - 68", "3.5.4.", " 3.6 ACCOUNTABILITY SECTOR - 69", "Approval of supplementary funding without matching revenue - 69", "3.6.1.", "Underperformance in Revenue Collection - 69", "3.6.2.", "3.6.3.", "Overstay of projects in the Public Investment Plan (PIP)-UGX.39.01Tn - 69", "Un recovered Advances; UGX.2,819,193,074 - 70", "3.6.5.", "Absence of a monitoring and evaluation framework for impact assessment for tax exemptions - 70", "3.6.6.", " 3.7 ENERGY SECTOR - 71", "Capitalization of Uganda National Oil Company and its Subsidiary Companies - 71", "3.7.1.", "Implementation of the Electricity Connection Policy(ECP) - 71", "3.7.2.", "Vandalism and Theft of UETCL Grid Assets - 72", "3.7.3.", "Deemed Energy Purchases: UGX.87.7 Billion and Power Evacuation Losses UGX.15.29 Billion - 72", "3.7.4.", "Delayed Commissioning of Karuma HPP - 73", "3.7.5.", "3.7.6.", "GENDER AND SOCIAL DEVELOPMENT SECTOR - 75", "Labour Externalization Inadequacies - 75", "3.8.1.", "Implementation of the Uganda Women Entrepreneurship Programme - 76", "3.8.2.", " 3.9 LAND SECTOR - 77", "Management of Government Land Matters - 77", "3.9.1.", " 3.10 EDUCATION SECTOR - 77", " 3.10.1 Management of Bilateral Scholarships - 77", "Management of Research Grants by Public Universities in Uganda - 78", "3.10.2.", "WATER & ENVIRONMENT SECTOR - 80", "3.11.", "Afforestation and Restoration of Selected Central Forest Reserves (CFRS) by the (NFA) - 80", "3.11.1.", " 3.12 WORKS SECTOR - 81", "Uganda National Roads Authority - 81", "3.12.1.", "Ministry of Works and Transport - 82", "3.12.2.", "v"], "page": 5}, {"content": [" 3.12.3 Uganda Railways Corporation - 83", "Uganda Civil Aviation Authority - 83", "3.12.4.", " 3.13 HEALTH SECTOR - 85", " 3.13.1 Mulago National Referral Hospital - 85", " 3.13.2 National Drug Authority - 86", "SCIENCE, TECHNOLOGY AND INNOVATION SECTOR - 86", "3.14.", "Closure of the Ministry of Science, Technology and Innovation - 86", "3.14.1.", "Un-deployed Staff upon the abolition of the Ministry - 87", "3.14.2.", "Progress on the COVID-19 Vaccine, Diagnostics and Treatment Projects - 87", "3.14.3.", " 3.15 TRADE SECTOR - 88", " 3.16 TOURISM SECTOR - 89", "HIGHLIGHTS FROM THE AUDIT OF LOWER LOCAL GOVERNMENTS FOR THE PERIOD 2019/2020 - 90", "3.17.", " 3.17.1 Under staffing - 90", "Budget implementation in sample LLGs for FY 2018/2019 and 2019/2020 - 91", "3.17.2.", " 3.17.3 Quality of Financial Statements - 92", "Land Management in Local Governments - 92", "3.17.4.", "Lack of Urban Physical Planning Committees - 93", "3.17.5.", "HIGHLIGHTS FROM THE ENGINEERING AUDITS - 94", "4.0.", "4.1.", "Engineering Audit of Selected Road and Building Projects in Kampala Capital City Authority (KCCA) - 98", " 5.0 INFORMATION SYSTEMS AUDITS - 100", "Information Systems Audit of Civil Aviation Authority - 100", "5.1.", "Information Systems Audit of the Academic Management Information System (AIMS) - 102", "5.2.", "Information Systems Audit of Uganda National Land Information System (Ug-NLIS) - 105", "5.3.", " 6.0 SPECIAL VERIFICATIONS - 108", "Verification of Assets and Liabilities for Uganda Telecom (In-Administration) - 108", "6.1.", "Verification of Terminal Benefits/Pension of former Employees UPTC - 109", "6.2.", "HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS - 111", "7.0.", "Value for Money Audit on the Management of Government Investments by UDC - 111", "7.1.", "7.2 A Value for Money Audit on The Afforestation and Restoration of Selected Central Forest Reserves", "(CFRs) by the National Forestry Authority (NFA) - 113", "7.3 A Value for Money Audit on the Implementation of the Uganda Women Entrepreneurship Programme", "\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.115", "A Value for Money Audit Report on the Management of Research Grants by Public Universities - 117", "7.4.", "vi"], "page": 6}, {"content": ["Value for Money Audit on The Management Of MATIP-1 Markets by Municipalities - 121", "Prevention and Response to Incidents of Fire by Uganda Police Force - 122", "7.6.", "Value for Money Audit on the Performance of the Agriculture Cluster Development Project - 125", "7.7.", "7.8 Follow up on the Value for Money Audit on the Compensation of Project Affected Persons under the", "Refinery Project by the Ministry of Energy and Mineral Development - 126", "7.9 VFM Audit on the Implementation of the Uganda Reproductive Maternal and Child Health Services", "Improvement Project (URMCHSIP) - 127", "ANNEXURES - 129", "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY", "CORPORATIONS AND STATE ENTERPRISES AND PROJECTS - 129", "ANNEXURE II: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR LOCAL GOVERNMENTS - 316", "ANNEXURE III: REPORTS AND CONSOLIDATED GOVERNMENT OF UGANDA FINANCIAL STATEMENTS - 445"], "page": 7}, {"content": ["Table 1: Status of audit performance for audit year 2021 - 2", "Table 2: Summary of Current Year Opinions - 3", "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years - 3", "Table 4: Tax arrears - 19", "Table 5: Debt portfolio analysis - 20", "Table 6: Total revenue ratio - 22", "Table 7: Tax to GDP ratio - 23", "Table 8: Noncompliance with the 70% capital threshold - 28", "Table 9: Absorption of fund - 29", "Table 10: Showing Level of Absorption for Wage, Pension and Gratuity - 36", "Table 11: Entities with unsupported expenditure - 45", "Table 12 Un-consolidated local governmentsSn - 46", "Table 13: Status of implementation of UgIFT projects - 47", "Table 14: UgIFT projects without land titles - 48", "Table 15: Entities not Consolidated, but Disclosed in summary statement - 53", "Table 16: Entities neither reported nor Disclosed in the consolidated summary statement - 53", "Table 17: Entities not assessed - 54", "Table 18: Profitability of Public Corporation and State Enterprises - 55", "Table 19: Returns on Assets - 56", "Table 20: Enterprise Liquidity - 57", "Table 21: Liquidity assessment for financial institutions - 58", "Table 22: Loans and Advances performance - 59", "Table 23: Enterprises' ability to service loan obligations - 59", "Table 24: Comparison of consolidated quantities of production inputs - 63", "Table 25: Information Systems within the JLOS Sector - 65", "Table 26: Understaffing in Lower Local Government - 90", "Table 27: Performance of Central Government Grant - 91", "Table 28: Performance of Local Revenue - 91", "Table 29: Unjustified Payments and Overpayments - 99", "Table 30: Creditors Verified - 108", "Table 31: Summary of claims presented for Verification - 110", "Table 32: Summary of Verified claims payable - 110", "Table 33: Challenges of Project Implementation - 112"], "page": 8}]} \ No newline at end of file diff --git a/reports/Chunks/Annual Consolidated OAG audit reports 2022.chunks.json b/reports/Chunks/Annual Consolidated OAG audit reports 2022.chunks.json deleted file mode 100644 index 5f165279a81cb845f753f556c208087a5901adaa..0000000000000000000000000000000000000000 --- a/reports/Chunks/Annual Consolidated OAG audit reports 2022.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ANNUAL REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2022", "metadata": {"headings": [{"headings_0": {"content": "ANNUAL REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2022", "page": 1, "level": 2}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "CONSOLIDATED AUDIT FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "CONSOLIDATED AUDIT FINDINGS", "page": 1, "level": 2}}, {"headings_1": {"content": "ANNUAL REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2022", "page": 1, "level": 2}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "DECEMBER 2022", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER 2022", "page": 1, "level": 10}}, {"headings_1": {"content": "CONSOLIDATED AUDIT FINDINGS", "page": 1, "level": 2}}], "page": 1, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 2, "level": 2}}, {"headings_1": {"content": "DECEMBER 2022", "page": 1, "level": 10}}], "page": 2, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2022", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2022", "page": 2, "level": 4}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 2, "level": 2}}], "page": 2, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 2, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2022", "page": 2, "level": 4}}], "page": 2, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "DECEMBER, 2022", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 2, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2022", "page": 2, "level": 4}}], "page": 2, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 2, "level": 4}}], "page": 3, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "ii", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 3, "level": 3}}], "page": 3, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "iii", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 4, "level": 2}}, {"headings_1": {"content": "ii", "page": 3, "level": 2}}], "page": 4, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "iv", "metadata": {"headings": [{"headings_0": {"content": "iv", "page": 5, "level": 2}}, {"headings_1": {"content": "iii", "page": 4, "level": 2}}], "page": 5, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "v", "metadata": {"headings": [{"headings_0": {"content": "iv", "page": 5, "level": 2}}, {"headings_1": {"content": "iii", "page": 4, "level": 2}}], "page": 6, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "vi", "metadata": {"headings": [{"headings_0": {"content": "vi", "page": 7, "level": 2}}, {"headings_1": {"content": "iv", "page": 5, "level": 2}}], "page": 7, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "vii", "metadata": {"headings": [{"headings_0": {"content": "vii", "page": 8, "level": 2}}, {"headings_1": {"content": "vi", "page": 7, "level": 2}}], "page": 8, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "viii", "metadata": {"headings": [{"headings_0": {"content": "viii", "page": 9, "level": 2}}, {"headings_1": {"content": "vii", "page": 8, "level": 2}}], "page": 9, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "4.3.15", "metadata": {"headings": [{"headings_0": {"content": "4.3.15", "page": 10, "level": 1}}, {"headings_1": {"content": "viii", "page": 9, "level": 2}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Follow-Up Audit Report on the Status Of Implementation Of Audit Recommendations On The Value For", "metadata": {"headings": [{"headings_0": {"content": "4.3.15", "page": 10, "level": 1}}, {"headings_1": {"content": "viii", "page": 9, "level": 2}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Money Audit on the Management of Wildlife Conservation by the Uganda Wildlife Authority (UWA) 226 4.3.16.", "metadata": {"headings": [{"headings_0": {"content": "Money Audit on the Management of Wildlife Conservation by the Uganda Wildlife Authority (UWA) 226 4.3.16.", "page": 10, "level": 1}}, {"headings_1": {"content": "4.3.15", "page": 10, "level": 1}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Follow-Up Report on the Status Of Implementation of Audit Recommendations on the Value For Money", "metadata": {"headings": [{"headings_0": {"content": "Money Audit on the Management of Wildlife Conservation by the Uganda Wildlife Authority (UWA) 226 4.3.16.", "page": 10, "level": 1}}, {"headings_1": {"content": "4.3.15", "page": 10, "level": 1}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Audit on the Regulation of the Construction Sector by the Ministry of Works and Transport ........... 231 4.3.17.", "metadata": {"headings": [{"headings_0": {"content": "Audit on the Regulation of the Construction Sector by the Ministry of Works and Transport ........... 231 4.3.17.", "page": 10, "level": 1}}, {"headings_1": {"content": "Money Audit on the Management of Wildlife Conservation by the Uganda Wildlife Authority (UWA) 226 4.3.16.", "page": 10, "level": 1}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Value For Money Audit Report On Management Of Piped Water Systems In Rural Areas Of Uganda by Ministry of Water And Environment............................................................................................. 234", "metadata": {"headings": [{"headings_0": {"content": "Audit on the Regulation of the Construction Sector by the Ministry of Works and Transport ........... 231 4.3.17.", "page": 10, "level": 1}}, {"headings_1": {"content": "Money Audit on the Management of Wildlife Conservation by the Uganda Wildlife Authority (UWA) 226 4.3.16.", "page": 10, "level": 1}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "5. PART 5: HIGHLIGHTS FROM TREASURY MEMORANDA AUDIT........................................... 238", "metadata": {"headings": [{"headings_0": {"content": "Audit on the Regulation of the Construction Sector by the Ministry of Works and Transport ........... 231 4.3.17.", "page": 10, "level": 1}}, {"headings_1": {"content": "Money Audit on the Management of Wildlife Conservation by the Uganda Wildlife Authority (UWA) 226 4.3.16.", "page": 10, "level": 1}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "A)", "metadata": {"headings": [{"headings_0": {"content": "A)", "page": 10, "level": 1}}, {"headings_1": {"content": "Audit on the Regulation of the Construction Sector by the Ministry of Works and Transport ........... 231 4.3.17.", "page": 10, "level": 1}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE TREASURY MEMORANDUM PRESENTED TO PARLIAMENT BY THE HON. MINISTER OF FINANCE, PLANNING AND ECONOMIC DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "A)", "page": 10, "level": 1}}, {"headings_1": {"content": "Audit on the Regulation of the Construction Sector by the Ministry of Works and Transport ........... 231 4.3.17.", "page": 10, "level": 1}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ON VARIOUS MDAs.................................................................................................................... 238 B)", "metadata": {"headings": [{"headings_0": {"content": "ON VARIOUS MDAs.................................................................................................................... 238 B)", "page": 10, "level": 1}}, {"headings_1": {"content": "A)", "page": 10, "level": 1}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "TREASURY MEMORANDUM REPORT ON THE VALUE FOR MONEY AUDIT OF THE UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT (USMID) PROGRAM FOR 2015/16 .................... 239 APPENDIX 1 I: DELAYED ACCESS AND REMOVAL ...................................................................................... 263 APPENDIX 1 J: INCONSISTENCY BETWEEN IPPS AND INTERFACE FILES, AND PAYMENTS OF SALARIES,", "metadata": {"headings": [{"headings_0": {"content": "ON VARIOUS MDAs.................................................................................................................... 238 B)", "page": 10, "level": 1}}, {"headings_1": {"content": "A)", "page": 10, "level": 1}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "PENSION & GRATUITY OFF THE IPPS ......................................................................................... 268", "metadata": {"headings": [{"headings_0": {"content": "PENSION & GRATUITY OFF THE IPPS ......................................................................................... 268", "page": 10, "level": 1}}, {"headings_1": {"content": "ON VARIOUS MDAs.................................................................................................................... 238 B)", "page": 10, "level": 1}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "APPENDIX 1 K: MANAGEMENT OF DEDUCTIONS BY UCLA/UBA .................................................................. 272 ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAS, COMMISSIONS, STATUTORY", "metadata": {"headings": [{"headings_0": {"content": "PENSION & GRATUITY OFF THE IPPS ......................................................................................... 268", "page": 10, "level": 1}}, {"headings_1": {"content": "ON VARIOUS MDAs.................................................................................................................... 238 B)", "page": 10, "level": 1}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "CORPORATIONS AND STATE ENTERPRISES AND PROJECTS ........................................................ 355", "metadata": {"headings": [{"headings_0": {"content": "CORPORATIONS AND STATE ENTERPRISES AND PROJECTS ........................................................ 355", "page": 10, "level": 1}}, {"headings_1": {"content": "PENSION & GRATUITY OFF THE IPPS ......................................................................................... 268", "page": 10, "level": 1}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ANNEXURE II: REPORTS AND CONSOLIDATED GOVERNMENT OF UGANDA FINANCIAL STATEMENTS.......... 561", "metadata": {"headings": [{"headings_0": {"content": "CORPORATIONS AND STATE ENTERPRISES AND PROJECTS ........................................................ 355", "page": 10, "level": 1}}, {"headings_1": {"content": "PENSION & GRATUITY OFF THE IPPS ......................................................................................... 268", "page": 10, "level": 1}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ix", "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 10, "level": 2}}, {"headings_1": {"content": "CORPORATIONS AND STATE ENTERPRISES AND PROJECTS ........................................................ 355", "page": 10, "level": 1}}], "page": 10, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "x", "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 10, "level": 2}}, {"headings_1": {"content": "CORPORATIONS AND STATE ENTERPRISES AND PROJECTS ........................................................ 355", "page": 10, "level": 1}}], "page": 11, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "xi", "metadata": {"headings": [{"headings_0": {"content": "xi", "page": 12, "level": 2}}, {"headings_1": {"content": "ix", "page": 10, "level": 2}}], "page": 12, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "xii", "metadata": {"headings": [{"headings_0": {"content": "xii", "page": 13, "level": 2}}, {"headings_1": {"content": "xi", "page": 12, "level": 2}}], "page": 13, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 14, "level": 3}}, {"headings_1": {"content": "xii", "page": 13, "level": 2}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**AG**", "Auditor General"], ["**AO**", "Accounting Officer"], ["**Bn**", "Billion"], ["**BoU**", "Bank of Uganda"], ["**CAs**", "Contracting Authorities"], ["**CFR**", "Central Forest Reserve"], ["**DGAL**", "Directorate of Government Analytical Laboratory"], ["**DLB**", "District Land Board"], ["**FY**", "Financial Year"], ["**GDP**", "Gross Domestic Product"], ["**GoU**", "Government of Uganda"], ["**ICT**", "Information Communication Technology"], ["**IDA**", "International Development Association"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IFMS**", "Integrated Financial Management System"], ["**IMF**", "International Monetary Fund"], ["**KIS**", "Kalangala Infrastructure Services"], ["**MAAIF**", "Ministry of Agriculture Animal Industry and Fisheries"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**MEMD**", "Ministry of Energy and Mineral Development"], ["**MOFPED**", "Ministry of Finance, Planning, and Economic Development"], ["**MoGLSD**", "Ministry of Gender Labour and Social Development"], ["**MoU**", "Memoranda of Understanding"], ["**MTEF**", "Medium Term Expenditure Framework"], ["**NAA**", "National Audit Act"], ["**NBI**", "National Backbone Infrastructure"], ["**NDP**", "National Development Plan"], ["**NDPII**", "Second National Development Plan"], ["**NEF**", "National Environment Fund"], ["**NEMA**", "National Environment Management Authority"], ["**NFA**", "National Forestry Authority"], ["**NGO**", "Non-Governmental Organisation"], ["**NIN**", "National Identification Number"], ["**NIRA**", "National Identification Registration Authority"], ["**NPA**", "National Planning Authority"], ["**NWSC**", "National Water and Sewerage Corporation"], ["**OAG**", "Office of the Auditor General"], ["**PAPs**", "Project Affected Persons"], ["**PDMF**", "Public Debt Management Framework"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**PS/ST**", "Permanent Secretary/Secretary to the Treasury"], ["**PSST**", "Permanent Secretary and Secretary to Treasury"], ["**TAI**", "Treasury Accounting Instructions, 2016"], ["**TIN**", "Tax Identification Number"], ["**Tn**", "Trillion"], ["**TWGs**", "Technical Working Groups"], ["**UCC**", "Uganda Communications Commission"], ["**UCF**", "Uganda Consolidated Fund"], ["**UDC**", "Uganda Development Corporation"], ["**UETCL**", "Uganda Electricity Transmission Company Limited"], ["**UGX**", "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 14, "level": 3}}, {"headings_1": {"content": "xii", "page": 13, "level": 2}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "xiii", "metadata": {"headings": [{"headings_0": {"content": "xiii", "page": 14, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 14, "level": 3}}], "page": 14, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**URA**", "Uganda Revenue Authority"], ["**USD**", "United States Dollars"], ["**USMID**", "Uganda Support for Municipal Infrastructure Development"], ["**WMD**", "Wetlands Management Department"], ["**YIGs**", "Youth Interest Groups"], ["**YLP**", "Youth Livelihood Programme"]], "metadata": {"headings": [{"headings_0": {"content": "xiii", "page": 14, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 14, "level": 3}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["ACRONYM", "DESCRIPTION"], "type": "table"}}, {"content": "xiv", "metadata": {"headings": [{"headings_0": {"content": "xiv", "page": 15, "level": 2}}, {"headings_1": {"content": "xiii", "page": 14, "level": 2}}], "page": 15, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "GLOSSARY OF TERMS", "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 16, "level": 3}}, {"headings_1": {"content": "xiv", "page": 15, "level": 2}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**Classified Expenditure**", "The expenses and commitments incurred by an authorised agency for the collection and dissemination of information related to national security interests"], ["**Contingent Liability**", "A potential liability that may occur depending on the outcome of an uncertain future event."], ["**Domestic Arrears**", "Domestic arrears refer to short-term debts incurred by Governments against unpaid procurement invoices for supply of goods and services during the financial year"], ["**External Debt**", "Portion of a country's debt that was borrowed from foreign lenders including commercial banks, Governments or international financial institutions."], ["**Garnishee order**", "A form of enforcing a judgment debt against a creditor to recover money."], ["**Nugatory Expenditure**", "Expenditure that does not achieve any result"], ["**Off-budget financing**", "Off-buget refers to expenditure that is not funded through the budget"], ["**Recruitment**", "Refers to the process of attracting, screening, selecting, and on boarding a qualified person for a job, provided by an employer in another territory and the preparation for their departure."], ["**Revolving Fund**", "A fund that is continually replenished as withdrawals are made."]], "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 16, "level": 3}}, {"headings_1": {"content": "xiv", "page": 15, "level": 2}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Term", "Definition"], "type": "table"}}, {"content": "xv", "metadata": {"headings": [{"headings_0": {"content": "xv", "page": 16, "level": 2}}, {"headings_1": {"content": "GLOSSARY OF TERMS", "page": 16, "level": 3}}], "page": 16, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "FOREWORD BY THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 17, "level": 3}}, {"headings_1": {"content": "xv", "page": 16, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In accordance with my audit mandate set out under Article 163 of the Constitution of the Republic of", "metadata": {"headings": [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 17, "level": 3}}, {"headings_1": {"content": "xv", "page": 16, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Uganda, 1995, as amended, the National Audit Act 2008 and the Public Finance Management Act,", "metadata": {"headings": [{"headings_0": {"content": "Uganda, 1995, as amended, the National Audit Act 2008 and the Public Finance Management Act,", "page": 17, "level": 2}}, {"headings_1": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2015, as amended, I hereby present to you the Annual Audit Report on the Consolidated Public Accounts of Uganda; Local Government, and Summary Statement of Financial Performance of Public", "metadata": {"headings": [{"headings_0": {"content": "Uganda, 1995, as amended, the National Audit Act 2008 and the Public Finance Management Act,", "page": 17, "level": 2}}, {"headings_1": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 17, "level": 3}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Corporations, and State Enterprises and Companies in which Government has a controlling interest.", "metadata": {"headings": [{"headings_0": {"content": "Corporations, and State Enterprises and Companies in which Government has a controlling interest.", "page": 17, "level": 2}}, {"headings_1": {"content": "Uganda, 1995, as amended, the National Audit Act 2008 and the Public Finance Management Act,", "page": 17, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In line with the above mandate, I audited financial statements for 186 MDAs, 83 Statutory Corporations", "metadata": {"headings": [{"headings_0": {"content": "Corporations, and State Enterprises and Companies in which Government has a controlling interest.", "page": 17, "level": 2}}, {"headings_1": {"content": "Uganda, 1995, as amended, the National Audit Act 2008 and the Public Finance Management Act,", "page": 17, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and 151 Local Governments. In addition, I undertook four (4) thematic audits covering: Payroll", "metadata": {"headings": [{"headings_0": {"content": "and 151 Local Governments. In addition, I undertook four (4) thematic audits covering: Payroll", "page": 17, "level": 2}}, {"headings_1": {"content": "Corporations, and State Enterprises and Companies in which Government has a controlling interest.", "page": 17, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "management in Local Governments following last year's audit outcomes that necessitated deepening payroll audit procedures; Management of IT investments across Government; Management of Public", "metadata": {"headings": [{"headings_0": {"content": "and 151 Local Governments. In addition, I undertook four (4) thematic audits covering: Payroll", "page": 17, "level": 2}}, {"headings_1": {"content": "Corporations, and State Enterprises and Companies in which Government has a controlling interest.", "page": 17, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Land; and Implementation of the Approved Budget for the 3 rd time since 2019/2020 financial year, to", "metadata": {"headings": [{"headings_0": {"content": "Land; and Implementation of the Approved Budget for the 3 rd time since 2019/2020 financial year, to", "page": 17, "level": 2}}, {"headings_1": {"content": "and 151 Local Governments. In addition, I undertook four (4) thematic audits covering: Payroll", "page": 17, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ensure that the appropriated funds are spent appropriately as planned.", "metadata": {"headings": [{"headings_0": {"content": "Land; and Implementation of the Approved Budget for the 3 rd time since 2019/2020 financial year, to", "page": 17, "level": 2}}, {"headings_1": {"content": "and 151 Local Governments. In addition, I undertook four (4) thematic audits covering: Payroll", "page": 17, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Office's commitment to undertake audits that add value to society remains my main focus.", "metadata": {"headings": [{"headings_0": {"content": "The Office's commitment to undertake audits that add value to society remains my main focus.", "page": 17, "level": 2}}, {"headings_1": {"content": "Land; and Implementation of the Approved Budget for the 3 rd time since 2019/2020 financial year, to", "page": 17, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "However, during the year, the emergency of Ebola, insecurity in the Karamoja region as well as limited staff resources affected audit activities in the affected areas. These audits will be performed in the 2nd half of this financial year 2022/2023. \nI extend my gratitude to the Government of Uganda and all other stakeholders for the support rendered to my Office during the audit year to ensure the continued delivery of my mandate. I also thank my staff for their steady commitment and support towards undertaking audits aimed at improving \\`the well-being of Citizens\u2019. \nJohn F.S. Muwanga AUDITOR GENERAL \n30th December 2022", "metadata": {"headings": [{"headings_0": {"content": "The Office's commitment to undertake audits that add value to society remains my main focus.", "page": 17, "level": 2}}, {"headings_1": {"content": "Land; and Implementation of the Approved Budget for the 3 rd time since 2019/2020 financial year, to", "page": 17, "level": 2}}, [{"headings_0": {"content": "The Office's commitment to undertake audits that add value to society remains my main focus.", "page": 17, "level": 2}}, {"headings_1": {"content": "Land; and Implementation of the Approved Budget for the 3 rd time since 2019/2020 financial year, to", "page": 17, "level": 2}}], [{"headings_0": {"content": "The Office's commitment to undertake audits that add value to society remains my main focus.", "page": 17, "level": 2}}, {"headings_1": {"content": "Land; and Implementation of the Approved Budget for the 3 rd time since 2019/2020 financial year, to", "page": 17, "level": 2}}], [{"headings_0": {"content": "The Office's commitment to undertake audits that add value to society remains my main focus.", "page": 17, "level": 2}}, {"headings_1": {"content": "Land; and Implementation of the Approved Budget for the 3 rd time since 2019/2020 financial year, to", "page": 17, "level": 2}}]], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "xvi", "metadata": {"headings": [{"headings_0": {"content": "xvi", "page": 17, "level": 2}}, {"headings_1": {"content": "The Office's commitment to undertake audits that add value to society remains my main focus.", "page": 17, "level": 2}}], "page": 17, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "metadata": {"headings": [{"headings_0": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 18, "level": 1}}, {"headings_1": {"content": "xvi", "page": 17, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I am required by Article 163(3) of the Constitution of the Republic of Uganda and", "metadata": {"headings": [{"headings_0": {"content": "I am required by Article 163(3) of the Constitution of the Republic of Uganda and", "page": 18, "level": 2}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 18, "level": 1}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 13 and 19 of the National Audit Act, 2008 and the Public Finance Management Act, 2015 as amended, to audit and report on the public accounts of Uganda and of", "metadata": {"headings": [{"headings_0": {"content": "I am required by Article 163(3) of the Constitution of the Republic of Uganda and", "page": 18, "level": 2}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 18, "level": 1}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament.", "metadata": {"headings": [{"headings_0": {"content": "all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament.", "page": 18, "level": 4}}, {"headings_1": {"content": "I am required by Article 163(3) of the Constitution of the Republic of Uganda and", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 13 (b) of the National Audit Act, 2008 further requires me to conduct the", "metadata": {"headings": [{"headings_0": {"content": "Section 13 (b) of the National Audit Act, 2008 further requires me to conduct the", "page": 18, "level": 2}}, {"headings_1": {"content": "all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament.", "page": 18, "level": 4}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "following audits:", "metadata": {"headings": [{"headings_0": {"content": "Section 13 (b) of the National Audit Act, 2008 further requires me to conduct the", "page": 18, "level": 2}}, {"headings_1": {"content": "all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament.", "page": 18, "level": 4}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Financial audits\n- Value for money", "metadata": {"headings": [{"headings_0": {"content": "Section 13 (b) of the National Audit Act, 2008 further requires me to conduct the", "page": 18, "level": 2}}, {"headings_1": {"content": "all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament.", "page": 18, "level": 4}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Section 13 (b) of the National Audit Act, 2008 further requires me to conduct the", "page": 18, "level": 2}}, {"headings_1": {"content": "all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament.", "page": 18, "level": 4}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Engineering", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Engineering", "page": 18, "level": 2}}, {"headings_1": {"content": "Section 13 (b) of the National Audit Act, 2008 further requires me to conduct the", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Engineering", "page": 18, "level": 2}}, {"headings_1": {"content": "Section 13 (b) of the National Audit Act, 2008 further requires me to conduct the", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Information Systems\n- Special/Forensic Audits", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Engineering", "page": 18, "level": 2}}, {"headings_1": {"content": "Section 13 (b) of the National Audit Act, 2008 further requires me to conduct the", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "\uf0b7 Gender and Environment and any other audits in respect of any project or activity", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Gender and Environment and any other audits in respect of any project or activity", "page": 18, "level": 2}}, {"headings_1": {"content": "\uf0b7 Engineering", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "involving public funds", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Gender and Environment and any other audits in respect of any project or activity", "page": 18, "level": 2}}, {"headings_1": {"content": "\uf0b7 Engineering", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Classified expenditure\n- Government investments\n- Procurement audits, and\n- Treasury Memoranda", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Gender and Environment and any other audits in respect of any project or activity", "page": 18, "level": 2}}, {"headings_1": {"content": "\uf0b7 Engineering", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "Under Article 163 (4) of the Constitution, I am also required to submit to Parliament annually a report of the accounts audited by me for the year immediately preceding. I", "metadata": {"headings": [{"headings_0": {"content": "Under Article 163 (4) of the Constitution, I am also required to submit to Parliament annually a report of the accounts audited by me for the year immediately preceding. I", "page": 18, "level": 4}}, {"headings_1": {"content": "\uf0b7 Gender and Environment and any other audits in respect of any project or activity", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "am therefore, issuing this report in accordance with the above provisions.", "metadata": {"headings": [{"headings_0": {"content": "Under Article 163 (4) of the Constitution, I am also required to submit to Parliament annually a report of the accounts audited by me for the year immediately preceding. I", "page": 18, "level": 4}}, {"headings_1": {"content": "\uf0b7 Gender and Environment and any other audits in respect of any project or activity", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "1.2 Purpose", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 18, "level": 3}}, {"headings_1": {"content": "Under Article 163 (4) of the Constitution, I am also required to submit to Parliament annually a report of the accounts audited by me for the year immediately preceding. I", "page": 18, "level": 4}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The purpose of this report is to provide;", "metadata": {"headings": [{"headings_0": {"content": "The purpose of this report is to provide;", "page": 18, "level": 2}}, {"headings_1": {"content": "1.2 Purpose", "page": 18, "level": 3}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(i) A summary of audit results and opinions for audits done in the year. (ii) A report and Opinion of the Auditor General on the;", "metadata": {"headings": [{"headings_0": {"content": "(i) A summary of audit results and opinions for audits done in the year. (ii) A report and Opinion of the Auditor General on the;", "page": 18, "level": 4}}, {"headings_1": {"content": "The purpose of this report is to provide;", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(i) A summary of audit results and opinions for audits done in the year. (ii) A report and Opinion of the Auditor General on the;", "page": 18, "level": 4}}, {"headings_1": {"content": "The purpose of this report is to provide;", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Consolidated Financial Statements of the Government of the Republic of", "metadata": {"headings": [{"headings_0": {"content": "(i) A summary of audit results and opinions for audits done in the year. (ii) A report and Opinion of the Auditor General on the;", "page": 18, "level": 4}}, {"headings_1": {"content": "The purpose of this report is to provide;", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "Uganda for the year ended 30th June 2022 \uf0b7 Consolidated Financial Statements of Local Governments for the year ended", "metadata": {"headings": [{"headings_0": {"content": "Uganda for the year ended 30th June 2022 \uf0b7 Consolidated Financial Statements of Local Governments for the year ended", "page": 18, "level": 4}}, {"headings_1": {"content": "(i) A summary of audit results and opinions for audits done in the year. (ii) A report and Opinion of the Auditor General on the;", "page": 18, "level": 4}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "30th June 2022", "metadata": {"headings": [{"headings_0": {"content": "Uganda for the year ended 30th June 2022 \uf0b7 Consolidated Financial Statements of Local Governments for the year ended", "page": 18, "level": 4}}, {"headings_1": {"content": "(i) A summary of audit results and opinions for audits done in the year. (ii) A report and Opinion of the Auditor General on the;", "page": 18, "level": 4}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Consolidated Summary Statement of Financial Performance of Public", "metadata": {"headings": [{"headings_0": {"content": "Uganda for the year ended 30th June 2022 \uf0b7 Consolidated Financial Statements of Local Governments for the year ended", "page": 18, "level": 4}}, {"headings_1": {"content": "(i) A summary of audit results and opinions for audits done in the year. (ii) A report and Opinion of the Auditor General on the;", "page": 18, "level": 4}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "Corporations and State Enterprises for the year ended 30th June 2022", "metadata": {"headings": [{"headings_0": {"content": "Corporations and State Enterprises for the year ended 30th June 2022", "page": 18, "level": 2}}, {"headings_1": {"content": "Uganda for the year ended 30th June 2022 \uf0b7 Consolidated Financial Statements of Local Governments for the year ended", "page": 18, "level": 4}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(iii) \nA summary of audit results from audit of thematic and focus areas.", "metadata": {"headings": [{"headings_0": {"content": "Corporations and State Enterprises for the year ended 30th June 2022", "page": 18, "level": 2}}, {"headings_1": {"content": "Uganda for the year ended 30th June 2022 \uf0b7 Consolidated Financial Statements of Local Governments for the year ended", "page": 18, "level": 4}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "metadata": {"headings": [{"headings_0": {"content": "(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 18, "level": 4}}, {"headings_1": {"content": "Corporations and State Enterprises for the year ended 30th June 2022", "page": 18, "level": 2}}], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and Local Governments and other specialised audit findings. For the second time, \n1 \na summary of IT Audit findings have been included in the report under Part 4 of the report.", "metadata": {"headings": [{"headings_0": {"content": "(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 18, "level": 4}}, {"headings_1": {"content": "Corporations and State Enterprises for the year ended 30th June 2022", "page": 18, "level": 2}}, [{"headings_0": {"content": "(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 18, "level": 4}}, {"headings_1": {"content": "Corporations and State Enterprises for the year ended 30th June 2022", "page": 18, "level": 2}}], [{"headings_0": {"content": "(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 18, "level": 4}}, {"headings_1": {"content": "Corporations and State Enterprises for the year ended 30th June 2022", "page": 18, "level": 2}}]], "page": 18, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(v) A summary of findings of completed audits which include opinions from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "metadata": {"headings": [{"headings_0": {"content": "(v) A summary of findings of completed audits which include opinions from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 19, "level": 4}}, {"headings_1": {"content": "(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 18, "level": 4}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(Annexure I). \n1.3", "metadata": {"headings": [{"headings_0": {"content": "(v) A summary of findings of completed audits which include opinions from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 19, "level": 4}}, {"headings_1": {"content": "(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 18, "level": 4}}, [{"headings_0": {"content": "(v) A summary of findings of completed audits which include opinions from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 19, "level": 4}}, {"headings_1": {"content": "(iv) Sectoral and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 18, "level": 4}}]], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Summary of Audit Results", "metadata": {"headings": [{"headings_0": {"content": "Summary of Audit Results", "page": 19, "level": 3}}, {"headings_1": {"content": "(v) A summary of findings of completed audits which include opinions from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations", "page": 19, "level": 4}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "1.3.1 General Performance", "metadata": {"headings": [{"headings_0": {"content": "1.3.1 General Performance", "page": 19, "level": 3}}, {"headings_1": {"content": "Summary of Audit Results", "page": 19, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "At the beginning of the year, I undertook the Shared Overall Risk Assessment (SORA) which determined the planned audits to be undertaken in 2022 Audit Year. The SORA profiled all the audits under the mandate based on different risk factors. Out of the", "metadata": {"headings": [{"headings_0": {"content": "At the beginning of the year, I undertook the Shared Overall Risk Assessment (SORA) which determined the planned audits to be undertaken in 2022 Audit Year. The SORA profiled all the audits under the mandate based on different risk factors. Out of the", "page": 19, "level": 4}}, {"headings_1": {"content": "1.3.1 General Performance", "page": 19, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "total population of 17,494, 3,996 (21%) with a total budget of (UGX.43.42Tn)", "metadata": {"headings": [{"headings_0": {"content": "At the beginning of the year, I undertook the Shared Overall Risk Assessment (SORA) which determined the planned audits to be undertaken in 2022 Audit Year. The SORA profiled all the audits under the mandate based on different risk factors. Out of the", "page": 19, "level": 4}}, {"headings_1": {"content": "1.3.1 General Performance", "page": 19, "level": 3}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "representing 97% of the total GoU budget were selected for audit.", "metadata": {"headings": [{"headings_0": {"content": "representing 97% of the total GoU budget were selected for audit.", "page": 19, "level": 2}}, {"headings_1": {"content": "At the beginning of the year, I undertook the Shared Overall Risk Assessment (SORA) which determined the planned audits to be undertaken in 2022 Audit Year. The SORA profiled all the audits under the mandate based on different risk factors. Out of the", "page": 19, "level": 4}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A total of 2,056 audits which includes schools and tertiary institutions could not be completed due to the effects of Ebola pandemic, insurgencies in Karamoja region and resource constraints. The restricted movement in Mubende and Kassanda districts disrupted the audit schedules and 5 HLGs of Karenga DLG, Kaabong DLG, Kotido DLG,", "metadata": {"headings": [{"headings_0": {"content": "A total of 2,056 audits which includes schools and tertiary institutions could not be completed due to the effects of Ebola pandemic, insurgencies in Karamoja region and resource constraints. The restricted movement in Mubende and Kassanda districts disrupted the audit schedules and 5 HLGs of Karenga DLG, Kaabong DLG, Kotido DLG,", "page": 19, "level": 4}}, {"headings_1": {"content": "representing 97% of the total GoU budget were selected for audit.", "page": 19, "level": 2}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Kotido MC, Abim DLG have not been audited due to security concerns.", "metadata": {"headings": [{"headings_0": {"content": "A total of 2,056 audits which includes schools and tertiary institutions could not be completed due to the effects of Ebola pandemic, insurgencies in Karamoja region and resource constraints. The restricted movement in Mubende and Kassanda districts disrupted the audit schedules and 5 HLGs of Karenga DLG, Kaabong DLG, Kotido DLG,", "page": 19, "level": 4}}, {"headings_1": {"content": "representing 97% of the total GoU budget were selected for audit.", "page": 19, "level": 2}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. The summary is in Table 1 below and details are in Annexure I.", "metadata": {"headings": [{"headings_0": {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. The summary is in Table 1 below and details are in Annexure I.", "page": 19, "level": 4}}, {"headings_1": {"content": "A total of 2,056 audits which includes schools and tertiary institutions could not be completed due to the effects of Ebola pandemic, insurgencies in Karamoja region and resource constraints. The restricted movement in Mubende and Kassanda districts disrupted the audit schedules and 5 HLGs of Karenga DLG, Kaabong DLG, Kotido DLG,", "page": 19, "level": 4}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table 1: Summary of Performance", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of Performance", "page": 19, "level": 2}}, {"headings_1": {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. The summary is in Table 1 below and details are in Annexure I.", "page": 19, "level": 4}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["MDAs", "160", "190", "186", "4"], ["Funds", "6", "6", "6", "-"], ["Classified entities", "26", "26", "10", "16"], ["International Audits", "4", "4", "3", "1"], ["Commissions, Statutory Authorities and State Enterprises", "99", "85", "83", "2"], ["Projects", "250", "251", "153", "98"], ["PSAs", "4", "27", "10", "17"], ["Districts", "156", "156", "151", "5"], ["Municipal Councils and Cities", "58", "58", "56", "2"], ["Divisions", "20", "20", "12", "8"], ["Lower Local Governments for 2020/2021 and Backlogs", "1,833", "1,833", "458", "1,375"], ["Regional Referral hospitals", "24", "22", "22", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of Performance", "page": 19, "level": 2}}, {"headings_1": {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. The summary is in Table 1 below and details are in Annexure I.", "page": 19, "level": 4}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Type of Entity/Audit", "Planned Audits for the audit year 2022", "Revised Planned Audits for the year 2022", "Actual Performance as at December 31, 2022", "Audits in progress"], "type": "table"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of Performance", "page": 19, "level": 2}}, {"headings_1": {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. The summary is in Table 1 below and details are in Annexure I.", "page": 19, "level": 4}}], "page": 19, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Schools/Tertiary institutions year ended 20/21", "776", "769", "633", "136"], ["Forensics/Special Audit", "80", "82", "23", "59"], ["VFM Studies", "28", "25", "15", "10"], ["Engineering Audits", "99", "416", "102", "314"], ["IT Audits", "10", "12", "3", "9"], ["Treasury Memoranda", "3", "14", "14", "-"], ["Audit of Companies with GOU minority interest", "-", "-", "-", "-"], ["**TOTAL**", "**3,725**", "**3,996**", "**1,940**", "**2,056**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of Performance", "page": 19, "level": 2}}, {"headings_1": {"content": "The forensic investigations and special audit reports have been issued to the respective stakeholders who requested for them. The summary is in Table 1 below and details are in Annexure I.", "page": 19, "level": 4}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Type of Entity/Audit", "Planned Audits for the audit year 2022", "Revised Planned Audits for the year 2022", "Actual Performance as at December 31, 2022", "Audits in progress"], "type": "table"}}, {"content": "1.3.2 Summary of Opinions", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Summary of Opinions", "page": 20, "level": 3}}, {"headings_1": {"content": "Table 1: Summary of Performance", "page": 19, "level": 2}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Of the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 654 (98%) entities had unqualified opinions while thirteen (13) entities had qualified opinions. Table 2 and figure 1 below", "metadata": {"headings": [{"headings_0": {"content": "Of the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 654 (98%) entities had unqualified opinions while thirteen (13) entities had qualified opinions. Table 2 and figure 1 below", "page": 20, "level": 4}}, {"headings_1": {"content": "1.3.2 Summary of Opinions", "page": 20, "level": 3}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "provides the summary of the Opinions:", "metadata": {"headings": [{"headings_0": {"content": "Of the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 654 (98%) entities had unqualified opinions while thirteen (13) entities had qualified opinions. Table 2 and figure 1 below", "page": 20, "level": 4}}, {"headings_1": {"content": "1.3.2 Summary of Opinions", "page": 20, "level": 3}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 2: Summary of Current Year Opinions", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Current Year Opinions", "page": 20, "level": 2}}, {"headings_1": {"content": "Of the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 654 (98%) entities had unqualified opinions while thirteen (13) entities had qualified opinions. Table 2 and figure 1 below", "page": 20, "level": 4}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Unqualified", "654"], ["Qualified", "13"], ["Adverse", "1"], ["Disclaimer", "1"], ["**Total**", "669"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Current Year Opinions", "page": 20, "level": 2}}, {"headings_1": {"content": "Of the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 654 (98%) entities had unqualified opinions while thirteen (13) entities had qualified opinions. Table 2 and figure 1 below", "page": 20, "level": 4}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Type of Opinion", "2021/22"], "type": "table"}}, {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years", "page": 20, "level": 2}}, {"headings_1": {"content": "Table 2: Summary of Current Year Opinions", "page": 20, "level": 2}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Unqualified", "654", "502", "420"], ["Qualified", "13", "27", "33"], ["Adverse", "1", "0", "0"], ["Disclaimer", "1", "0", "0"], ["**Total**", "669", "529", "453"]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years", "page": 20, "level": 2}}, {"headings_1": {"content": "Table 2: Summary of Current Year Opinions", "page": 20, "level": 2}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Type of Opinion", "2021/22", "2020/21", "2019/20"], "type": "table"}}, {"content": "3", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years", "page": 20, "level": 2}}, {"headings_1": {"content": "Table 2: Summary of Current Year Opinions", "page": 20, "level": 2}}], "page": 20, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Figure 1: Summary of opinions for the last 3 years", "metadata": {"headings": [{"headings_0": {"content": "Figure 1: Summary of opinions for the last 3 years", "page": 21, "level": 2}}, {"headings_1": {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years", "page": 20, "level": 2}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "700 600 500 400", "metadata": {"headings": [{"headings_0": {"content": "Figure 1: Summary of opinions for the last 3 years", "page": 21, "level": 2}}, {"headings_1": {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years", "page": 20, "level": 2}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Unqualified", "metadata": {"headings": [{"headings_0": {"content": "Unqualified", "page": 21, "level": 4}}, {"headings_1": {"content": "Figure 1: Summary of opinions for the last 3 years", "page": 21, "level": 2}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "300", "metadata": {"headings": [{"headings_0": {"content": "Unqualified", "page": 21, "level": 4}}, {"headings_1": {"content": "Figure 1: Summary of opinions for the last 3 years", "page": 21, "level": 2}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Qualified", "metadata": {"headings": [{"headings_0": {"content": "Qualified", "page": 21, "level": 4}}, {"headings_1": {"content": "Unqualified", "page": 21, "level": 4}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "200 100 0", "metadata": {"headings": [{"headings_0": {"content": "Qualified", "page": 21, "level": 4}}, {"headings_1": {"content": "Unqualified", "page": 21, "level": 4}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2019/20 2020/21 2021/2022", "metadata": {"headings": [{"headings_0": {"content": "2019/20 2020/21 2021/2022", "page": 21, "level": 4}}, {"headings_1": {"content": "Qualified", "page": 21, "level": 4}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "4", "metadata": {"headings": [{"headings_0": {"content": "2019/20 2020/21 2021/2022", "page": 21, "level": 4}}, {"headings_1": {"content": "Qualified", "page": 21, "level": 4}}], "page": 21, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "PART 2: REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "PART 2: REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS", "page": 22, "level": 1}}, {"headings_1": {"content": "2019/20 2020/21 2021/2022", "page": 21, "level": 4}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2.0. REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2022", "metadata": {"headings": [{"headings_0": {"content": "2.0. REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2022", "page": 22, "level": 1}}, {"headings_1": {"content": "PART 2: REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS", "page": 22, "level": 1}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "2.0. REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2022", "page": 22, "level": 1}}, {"headings_1": {"content": "PART 2: REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS", "page": 22, "level": 1}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 22, "level": 3}}, {"headings_1": {"content": "2.0. REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2022", "page": 22, "level": 1}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I have audited the accompanying Consolidated Financial Statements of the Government of the Republic of Uganda for the year ended 30th June 2022. These financial statements comprise the", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying Consolidated Financial Statements of the Government of the Republic of Uganda for the year ended 30th June 2022. These financial statements comprise the", "page": 22, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 22, "level": 3}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Consolidated Statement of Financial Position as at 30th June 2022, the Consolidated Statement of", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying Consolidated Financial Statements of the Government of the Republic of Uganda for the year ended 30th June 2022. These financial statements comprise the", "page": 22, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 22, "level": 3}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Financial Performance, and Consolidated Cash Flow Statement together with other accompanying", "metadata": {"headings": [{"headings_0": {"content": "Financial Performance, and Consolidated Cash Flow Statement together with other accompanying", "page": 22, "level": 2}}, {"headings_1": {"content": "I have audited the accompanying Consolidated Financial Statements of the Government of the Republic of Uganda for the year ended 30th June 2022. These financial statements comprise the", "page": 22, "level": 4}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "statements, notes, and accounting policies.", "metadata": {"headings": [{"headings_0": {"content": "Financial Performance, and Consolidated Cash Flow Statement together with other accompanying", "page": 22, "level": 2}}, {"headings_1": {"content": "I have audited the accompanying Consolidated Financial Statements of the Government of the Republic of Uganda for the year ended 30th June 2022. These financial statements comprise the", "page": 22, "level": 4}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In my opinion, the Consolidated Financial Statements of the Government of Uganda for the financial", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the Consolidated Financial Statements of the Government of Uganda for the financial", "page": 22, "level": 2}}, {"headings_1": {"content": "Financial Performance, and Consolidated Cash Flow Statement together with other accompanying", "page": 22, "level": 2}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "year ended 30th June 2022 are prepared, in all material respects, in accordance with Section 51 of", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the Consolidated Financial Statements of the Government of Uganda for the financial", "page": 22, "level": 2}}, {"headings_1": {"content": "Financial Performance, and Consolidated Cash Flow Statement together with other accompanying", "page": 22, "level": 2}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the Public Finance Management Act, 2015 (as amended), and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "the Public Finance Management Act, 2015 (as amended), and the Financial Reporting Guide, 2018.", "page": 22, "level": 2}}, {"headings_1": {"content": "In my opinion, the Consolidated Financial Statements of the Government of Uganda for the financial", "page": 22, "level": 2}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Basis of Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis of Opinion", "page": 22, "level": 3}}, {"headings_1": {"content": "the Public Finance Management Act, 2015 (as amended), and the Financial Reporting Guide, 2018.", "page": 22, "level": 2}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 22, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 22, "level": 3}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "for the Audit of the Financial Statements section of my report. I am independent of the Treasury in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act,", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 22, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 22, "level": 3}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "metadata": {"headings": [{"headings_0": {"content": "2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 22, "level": 4}}, {"headings_1": {"content": "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", "page": 22, "level": 4}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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": "2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 22, "level": 4}}, {"headings_1": {"content": "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", "page": 22, "level": 4}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 22, "level": 3}}, {"headings_1": {"content": "2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 22, "level": 4}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "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. \n2.1", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 22, "level": 3}}, {"headings_1": {"content": "2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 22, "level": 4}}, [{"headings_0": {"content": "Key Audit Matter", "page": 22, "level": 3}}, {"headings_1": {"content": "2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 22, "level": 4}}]], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "IMPLEMENTATION OF THE APPROVED BUDGET", "metadata": {"headings": [{"headings_0": {"content": "IMPLEMENTATION OF THE APPROVED BUDGET", "page": 22, "level": 3}}, {"headings_1": {"content": "Key Audit Matter", "page": 22, "level": 3}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015, requires Accounting Officers to prepare an", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015, requires Accounting Officers to prepare an", "page": 22, "level": 2}}, {"headings_1": {"content": "IMPLEMENTATION OF THE APPROVED BUDGET", "page": 22, "level": 3}}], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "appropriation account showing the services for which the money expended were voted, the sums actually expended on each service and the state of each vote compared with the amount appropriated for that vote by Parliament. \n5 \nOver the years, I have observed improvements in the performance regarding implementation", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015, requires Accounting Officers to prepare an", "page": 22, "level": 2}}, {"headings_1": {"content": "IMPLEMENTATION OF THE APPROVED BUDGET", "page": 22, "level": 3}}, [{"headings_0": {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015, requires Accounting Officers to prepare an", "page": 22, "level": 2}}, {"headings_1": {"content": "IMPLEMENTATION OF THE APPROVED BUDGET", "page": 22, "level": 3}}], [{"headings_0": {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015, requires Accounting Officers to prepare an", "page": 22, "level": 2}}, {"headings_1": {"content": "IMPLEMENTATION OF THE APPROVED BUDGET", "page": 22, "level": 3}}]], "page": 22, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "of the budget but entities still face a number of challenges including Covid-19, which continue to affect implementation of activities, service delivery and credibility of the budget. It is against", "metadata": {"headings": [{"headings_0": {"content": "of the budget but entities still face a number of challenges including Covid-19, which continue to affect implementation of activities, service delivery and credibility of the budget. It is against", "page": 23, "level": 4}}, {"headings_1": {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015, requires Accounting Officers to prepare an", "page": 22, "level": 2}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "this background that budget performance was considered a key audit area during the office- wide planning. I reviewed documents such as work plans, performance reports, conducted interviews and physical inspection in arriving at my findings.", "metadata": {"headings": [{"headings_0": {"content": "of the budget but entities still face a number of challenges including Covid-19, which continue to affect implementation of activities, service delivery and credibility of the budget. It is against", "page": 23, "level": 4}}, {"headings_1": {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015, requires Accounting Officers to prepare an", "page": 22, "level": 2}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The approved initial revenue and expenditure budget estimates of the Government of Uganda were UGX.44.8Tn. This was later revised, with the revenue budget being increased to UGX.47.2Tn while the expenditure budget was increased to UGX.51.6Tn. A total of UGX.48.9Tn was finally warranted to implement Government programmes. I reviewed the", "metadata": {"headings": [{"headings_0": {"content": "The approved initial revenue and expenditure budget estimates of the Government of Uganda were UGX.44.8Tn. This was later revised, with the revenue budget being increased to UGX.47.2Tn while the expenditure budget was increased to UGX.51.6Tn. A total of UGX.48.9Tn was finally warranted to implement Government programmes. I reviewed the", "page": 23, "level": 4}}, {"headings_1": {"content": "of the budget but entities still face a number of challenges including Covid-19, which continue to affect implementation of activities, service delivery and credibility of the budget. It is against", "page": 23, "level": 4}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implementation of the approved 2021/2022 budget by Government and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "The approved initial revenue and expenditure budget estimates of the Government of Uganda were UGX.44.8Tn. This was later revised, with the revenue budget being increased to UGX.47.2Tn while the expenditure budget was increased to UGX.51.6Tn. A total of UGX.48.9Tn was finally warranted to implement Government programmes. I reviewed the", "page": 23, "level": 4}}, {"headings_1": {"content": "of the budget but entities still face a number of challenges including Covid-19, which continue to affect implementation of activities, service delivery and credibility of the budget. It is against", "page": 23, "level": 4}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 4: Showing findings from review of Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing findings from review of Budget Performance", "page": 23, "level": 2}}, {"headings_1": {"content": "The approved initial revenue and expenditure budget estimates of the Government of Uganda were UGX.44.8Tn. This was later revised, with the revenue budget being increased to UGX.47.2Tn while the expenditure budget was increased to UGX.51.6Tn. A total of UGX.48.9Tn was finally warranted to implement Government programmes. I reviewed the", "page": 23, "level": 4}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Revenue Performance** A review of the approved budget estimates of the Government of Uganda for the financial year ended 30th June 2022 revealed that the initial approved revenue budget was **UGX.44.8Tn.** This was later revised/increased by **UGX.2.4Tn** to **UGX.47.2Tn.** However, **UGX.44.4Tn** was realised representing **94.2%** revenue performance level. Although the performance is commendable, the shortfall implies that government could not fully finance its planned programmes, which in turn affected service delivery. The Accounting Officer explained that while tax revenues were affected by poor economic conditions in 2021/22, the overall performance was very good. He further stated that Non-Tax Revenue collections were affected by the general slow economic recovery from the effects of the COVID-19.", "The PS/ST was advised to continue exploring more avenues of ensuring that all budgeted revenue is always realised to fund the budget as approved."], ["**1.2**", "**Utilization/expenditure of Funds** Out of the total available funds of **UGX.48.9Tn** warranted during the financial year, **UGX.44.4Tn** was spent by Government resulting into an unutilized balance of **UGX.4.5Tn** representing a performance level of 90.93%.The summary is shown in the table below; **Table: Showing Utilization of Warrants** **Revised** **budget** **(Tn)** A** **Total warrants** **(Tn)** B** **Total payments** **(Tn)** C** **Varian ce (Tn) D=B- C** **% Vari ance** **MDAs** 46.286 43.758 40.004 3.754 8.58 **LGs** 5.274 5.095 4.417 0.678 13.3 **Total 51.561 48.854 44.421 4.432 9.07**", "The PS/ST was advised to explore strategies aimed at addressing implementation challenges and also consider issuing warrants based on more realistic revenue projections."], [null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing findings from review of Budget Performance", "page": 23, "level": 2}}, {"headings_1": {"content": "The approved initial revenue and expenditure budget estimates of the Government of Uganda were UGX.44.8Tn. This was later revised, with the revenue budget being increased to UGX.47.2Tn while the expenditure budget was increased to UGX.51.6Tn. A total of UGX.48.9Tn was finally warranted to implement Government programmes. I reviewed the", "page": 23, "level": 4}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "6", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing findings from review of Budget Performance", "page": 23, "level": 2}}, {"headings_1": {"content": "The approved initial revenue and expenditure budget estimates of the Government of Uganda were UGX.44.8Tn. This was later revised, with the revenue budget being increased to UGX.47.2Tn while the expenditure budget was increased to UGX.51.6Tn. A total of UGX.48.9Tn was finally warranted to implement Government programmes. I reviewed the", "page": 23, "level": 4}}], "page": 23, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["I observed that the failure to utilize the funds was attributed to the following; a) Some entities could not raise invoices to utilise all the funds available to them, due to implementation challenges and late release of funds. b) There was a mismatch between total funds issued and the total actual revenue collections, resulting into a funding gap. The PS/ST stated that in the FY 2021/22, the economy was slowly recovering from the COVID-19 pandemic and the projected revenues were not realised. However, the Ministry is committed to ensuring that Budget preparation and execution is credible. To enhance revenues, Government is implementing the Domestic Revenue Mobilisation Strategy, while on the expenditure side, Government has re-prioritised interventions to fit the resource envelop and in line with the NDP III. This will ensure revenues are matched with expenditure.", "", null], ["**1.3**", "**Un-funded Approved Budget** The PFMA, 2015 Section 15 (1) and (2) requires that after approval of the annual budget by Parliament, the Secretary to the Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans, and recruitment plans approved by parliament. The annual cash flow plan shall form the basis for release of funds by the Accountant General to the Accounting Officers. Section 25(1) of the Public Finance and Accountability Act (PFMA) stipulates that the total supplementary expenditure that requires additional resources over and above what is approved by Parliament shall not exceed 3% of the total approved budget for that financial year, without the approval of Parliament. Whereas the initial budget appropriated by Parliament was balanced (i.e. Revenue estimates equaled expenditure estimates), I noted that the revised budget as a result of supplementaries, had revenue estimates of **UGX.47.2Tn** as compared to expenditure estimates of **UGX.51.6Tn,** creating a budget deficit of **UGX.4.4Tn.** Continued approval of supplementary budgets without a corresponding increase in revenue/financing, leads to increased funding gap that affects the earlier budget objectives and plans. For example, whereas the performance contracts with Accounting Officers are premised on availing the appropriated budgets during the", "The PS/ST was advised to ensure that all supplementary expenditure approvals are supported with supplementary sources of financing to ensure that the earlier appropriated activities are implemented as planned."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing findings from review of Budget Performance", "page": 23, "level": 2}}, {"headings_1": {"content": "The approved initial revenue and expenditure budget estimates of the Government of Uganda were UGX.44.8Tn. This was later revised, with the revenue budget being increased to UGX.47.2Tn while the expenditure budget was increased to UGX.51.6Tn. A total of UGX.48.9Tn was finally warranted to implement Government programmes. I reviewed the", "page": 23, "level": 4}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "7", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing findings from review of Budget Performance", "page": 23, "level": 2}}, {"headings_1": {"content": "The approved initial revenue and expenditure budget estimates of the Government of Uganda were UGX.44.8Tn. This was later revised, with the revenue budget being increased to UGX.47.2Tn while the expenditure budget was increased to UGX.51.6Tn. A total of UGX.48.9Tn was finally warranted to implement Government programmes. I reviewed the", "page": 23, "level": 4}}], "page": 24, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["year, such contracts are not revised in situations of shortfalls in budgets. The detailed impact of the budget shortfall on the entity activities has been reported in the individual entity reports. The PS/ST stated that supplementary funding was issued against targeted borrowings and enhanced revenue mobilization measures that did not materialize. However, going forward, supplementary funding will be issued against confirmed funding sources of inflows to avoid unfunded activities and over commitments.", "", null], ["**1.4**", "**Budgeting for Non-Tax Revenue** Section 6 of the Budget Execution Circular for the FY 2021/22 provides that all work plans and Budgets for FY2021/22 are prepared and approved using the Program Budgeting System (PBS). All Budgets, irrespective of the source of financing (GoU, NTR/AIA, Donor or LG Revenue), will be migrated and loaded into the Integrated Financial Management System (IFMS) to facilitate Budget Implementation and reporting. According to the approved Budget estimates for the FY2021/22, it was projected that a total of **UGX.1.59Tn** would be collected as NTR. Review of Program Based Budgeting (PBB) tool used by the Government and IFMS records revealed that that NTR budgets for the respective MDAs were neither uploaded on PBS nor IFMS. The budgeting tool only had details regarding expenditure, and no revenue was included. I further noted that several Accounting Officers disowned the figures incorporated the NTR Estimates book, indicating that they had not been consulted in arriving at the estimates incorporated there in. As a result, I was unable to compare respective entity budget figures with the URA NTR collections that totaled to **UGX.2.42Tn.** Absence of proper revenue estimates for each entity undermines transparency, affects motivation of staff, and hampers performance assessment. Management explained that the PBS system has been enhanced and effective FY 2023/24, all Votes have budgeted NTR online and is uploaded into the IFMS. Going forward, the Accounting Officers are now able to budget for NTR on the PBS system.", "The Accounting Officer is advised to ensure that all Ministries, Departments and Agencies budget for the Non-Tax Revenue and have the details provided in the IFMS and the PBS."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing findings from review of Budget Performance", "page": 23, "level": 2}}, {"headings_1": {"content": "The approved initial revenue and expenditure budget estimates of the Government of Uganda were UGX.44.8Tn. This was later revised, with the revenue budget being increased to UGX.47.2Tn while the expenditure budget was increased to UGX.51.6Tn. A total of UGX.48.9Tn was finally warranted to implement Government programmes. I reviewed the", "page": 23, "level": 4}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Table 4: Showing findings from review of Budget Performance", "page": 23, "level": 2}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Without qualifying my opinion I would like to draw the readers\u2019 attention to the following matters", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 25, "level": 3}}, {"headings_1": {"content": "Table 4: Showing findings from review of Budget Performance", "page": 23, "level": 2}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "which have been reflected in the Consolidated Financial Statements of the Government of the Republic of Uganda, or disclosed in the accompanying Notes;", "metadata": {"headings": [{"headings_0": {"content": "which have been reflected in the Consolidated Financial Statements of the Government of the Republic of Uganda, or disclosed in the accompanying Notes;", "page": 25, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 25, "level": 3}}], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "8 \n2.2 \nUNSPENT BALANCES FROM THE PRIOR YEAR", "metadata": {"headings": [{"headings_0": {"content": "which have been reflected in the Consolidated Financial Statements of the Government of the Republic of Uganda, or disclosed in the accompanying Notes;", "page": 25, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 25, "level": 3}}, [{"headings_0": {"content": "which have been reflected in the Consolidated Financial Statements of the Government of the Republic of Uganda, or disclosed in the accompanying Notes;", "page": 25, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 25, "level": 3}}]], "page": 25, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "As reflected in the Consolidated Fund Statement on page 30 of the financial statements, prior year unspent balances amounting to UGX.29.41Bn (2020/2021: UGX.26.05Bn) were applied", "metadata": {"headings": [{"headings_0": {"content": "As reflected in the Consolidated Fund Statement on page 30 of the financial statements, prior year unspent balances amounting to UGX.29.41Bn (2020/2021: UGX.26.05Bn) were applied", "page": 26, "level": 4}}, {"headings_1": {"content": "which have been reflected in the Consolidated Financial Statements of the Government of the Republic of Uganda, or disclosed in the accompanying Notes;", "page": 25, "level": 4}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "as part of the monies to fund the budget for FY2021/2022. Given that such balances arise out of the GoU Appropriation that expires at the end of the year in line with the PFMA 2015, its application in the subsequent financial year would require that a supplementary appropriation is sought before utilising the said balances. \nThis omission in the sources of funds available to fund the budget leads to distortions in form of an understatement of the country\u2019s available resources for spending. \nThe PS/ST explained that indeed all GoU Appropriations expire at the end of the year in line with the PFMA 2015. However, it should be noted that GoU has been operating a deficit budget", "metadata": {"headings": [{"headings_0": {"content": "As reflected in the Consolidated Fund Statement on page 30 of the financial statements, prior year unspent balances amounting to UGX.29.41Bn (2020/2021: UGX.26.05Bn) were applied", "page": 26, "level": 4}}, {"headings_1": {"content": "which have been reflected in the Consolidated Financial Statements of the Government of the Republic of Uganda, or disclosed in the accompanying Notes;", "page": 25, "level": 4}}, [{"headings_0": {"content": "As reflected in the Consolidated Fund Statement on page 30 of the financial statements, prior year unspent balances amounting to UGX.29.41Bn (2020/2021: UGX.26.05Bn) were applied", "page": 26, "level": 4}}, {"headings_1": {"content": "which have been reflected in the Consolidated Financial Statements of the Government of the Republic of Uganda, or disclosed in the accompanying Notes;", "page": 25, "level": 4}}], [{"headings_0": {"content": "As reflected in the Consolidated Fund Statement on page 30 of the financial statements, prior year unspent balances amounting to UGX.29.41Bn (2020/2021: UGX.26.05Bn) were applied", "page": 26, "level": 4}}, {"headings_1": {"content": "which have been reflected in the Consolidated Financial Statements of the Government of the Republic of Uganda, or disclosed in the accompanying Notes;", "page": 25, "level": 4}}]], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and therefore any residual unspent funds form part of the opening balances. All eligible", "metadata": {"headings": [{"headings_0": {"content": "and therefore any residual unspent funds form part of the opening balances. All eligible", "page": 26, "level": 2}}, {"headings_1": {"content": "As reflected in the Consolidated Fund Statement on page 30 of the financial statements, prior year unspent balances amounting to UGX.29.41Bn (2020/2021: UGX.26.05Bn) were applied", "page": 26, "level": 4}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "requests for re-voting, that are submitted with proper justification, the unspent balances are provided as supplementary, for example for external funding, which is already provided through supplementary budgets since it necessitates adjustments to appropriation and work plans for the current year. \nI advised PS/ST going forward, to consider explicitly seeking a supplementary appropriation for all such unspent balances. \n2.3", "metadata": {"headings": [{"headings_0": {"content": "and therefore any residual unspent funds form part of the opening balances. All eligible", "page": 26, "level": 2}}, {"headings_1": {"content": "As reflected in the Consolidated Fund Statement on page 30 of the financial statements, prior year unspent balances amounting to UGX.29.41Bn (2020/2021: UGX.26.05Bn) were applied", "page": 26, "level": 4}}, [{"headings_0": {"content": "and therefore any residual unspent funds form part of the opening balances. All eligible", "page": 26, "level": 2}}, {"headings_1": {"content": "As reflected in the Consolidated Fund Statement on page 30 of the financial statements, prior year unspent balances amounting to UGX.29.41Bn (2020/2021: UGX.26.05Bn) were applied", "page": 26, "level": 4}}], [{"headings_0": {"content": "and therefore any residual unspent funds form part of the opening balances. All eligible", "page": 26, "level": 2}}, {"headings_1": {"content": "As reflected in the Consolidated Fund Statement on page 30 of the financial statements, prior year unspent balances amounting to UGX.29.41Bn (2020/2021: UGX.26.05Bn) were applied", "page": 26, "level": 4}}]], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "GOVERNMENT LOANS (BORROWINGS) \u2013 UGX.77.97Tn", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT LOANS (BORROWINGS) \u2013 UGX.77.97Tn", "page": 26, "level": 3}}, {"headings_1": {"content": "and therefore any residual unspent funds form part of the opening balances. All eligible", "page": 26, "level": 2}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "As disclosed in the statement of financial performance, the government Loans have increased from UGX.69.60Tn in 2021, to UGX.77.97Tn in 2022 constituting an increase of UGX.8.36Tn (12%). This position reflects an increase in borrowing that could make debt payment", "metadata": {"headings": [{"headings_0": {"content": "As disclosed in the statement of financial performance, the government Loans have increased from UGX.69.60Tn in 2021, to UGX.77.97Tn in 2022 constituting an increase of UGX.8.36Tn (12%). This position reflects an increase in borrowing that could make debt payment", "page": 26, "level": 4}}, {"headings_1": {"content": "GOVERNMENT LOANS (BORROWINGS) \u2013 UGX.77.97Tn", "page": 26, "level": 3}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "unsustainable for the country. \nManagement indicated that they intend to address the increasing public debt through", "metadata": {"headings": [{"headings_0": {"content": "As disclosed in the statement of financial performance, the government Loans have increased from UGX.69.60Tn in 2021, to UGX.77.97Tn in 2022 constituting an increase of UGX.8.36Tn (12%). This position reflects an increase in borrowing that could make debt payment", "page": 26, "level": 4}}, {"headings_1": {"content": "GOVERNMENT LOANS (BORROWINGS) \u2013 UGX.77.97Tn", "page": 26, "level": 3}}, [{"headings_0": {"content": "As disclosed in the statement of financial performance, the government Loans have increased from UGX.69.60Tn in 2021, to UGX.77.97Tn in 2022 constituting an increase of UGX.8.36Tn (12%). This position reflects an increase in borrowing that could make debt payment", "page": 26, "level": 4}}, {"headings_1": {"content": "GOVERNMENT LOANS (BORROWINGS) \u2013 UGX.77.97Tn", "page": 26, "level": 3}}]], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "implementation of the Public Investment Financing Strategy (PIFS) by aligning Government\u2019s", "metadata": {"headings": [{"headings_0": {"content": "implementation of the Public Investment Financing Strategy (PIFS) by aligning Government\u2019s", "page": 26, "level": 2}}, {"headings_1": {"content": "As disclosed in the statement of financial performance, the government Loans have increased from UGX.69.60Tn in 2021, to UGX.77.97Tn in 2022 constituting an increase of UGX.8.36Tn (12%). This position reflects an increase in borrowing that could make debt payment", "page": 26, "level": 4}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "priority programmes and restricting borrowing to critical projects.", "metadata": {"headings": [{"headings_0": {"content": "implementation of the Public Investment Financing Strategy (PIFS) by aligning Government\u2019s", "page": 26, "level": 2}}, {"headings_1": {"content": "As disclosed in the statement of financial performance, the government Loans have increased from UGX.69.60Tn in 2021, to UGX.77.97Tn in 2022 constituting an increase of UGX.8.36Tn (12%). This position reflects an increase in borrowing that could make debt payment", "page": 26, "level": 4}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.4 PAYABLES \u2013 UGX.7.545Tn", "metadata": {"headings": [{"headings_0": {"content": "2.4 PAYABLES \u2013 UGX.7.545Tn", "page": 26, "level": 3}}, {"headings_1": {"content": "implementation of the Public Investment Financing Strategy (PIFS) by aligning Government\u2019s", "page": 26, "level": 2}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "As disclosed in the statement of financial performance, the domestic arrears have increased from UGX.4.65Tn in 2021, to UGX.7.55Tn in 2022 constituting a 62% increase. The amount represents 15% of the revised budget of Government of Uganda for the financial year 2021/22. This is an indication of the failure of the commitment control system and exposes government to litigation risks. The growth trend appears unsustainable and on the rise. This could also be as a result of approving supplementary budgets which amounted to UGX.6.42Tn", "metadata": {"headings": [{"headings_0": {"content": "As disclosed in the statement of financial performance, the domestic arrears have increased from UGX.4.65Tn in 2021, to UGX.7.55Tn in 2022 constituting a 62% increase. The amount represents 15% of the revised budget of Government of Uganda for the financial year 2021/22. This is an indication of the failure of the commitment control system and exposes government to litigation risks. The growth trend appears unsustainable and on the rise. This could also be as a result of approving supplementary budgets which amounted to UGX.6.42Tn", "page": 26, "level": 1}}, {"headings_1": {"content": "2.4 PAYABLES \u2013 UGX.7.545Tn", "page": 26, "level": 3}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "during the year under review with no matching funding, other than utilising the already identified revenue sources, hence reallocating funding within the existing resource envelope and impacting MDAs across government. \nThe PS/ST explained that government is currently implementing a Domestic Arrears Strategy", "metadata": {"headings": [{"headings_0": {"content": "As disclosed in the statement of financial performance, the domestic arrears have increased from UGX.4.65Tn in 2021, to UGX.7.55Tn in 2022 constituting a 62% increase. The amount represents 15% of the revised budget of Government of Uganda for the financial year 2021/22. This is an indication of the failure of the commitment control system and exposes government to litigation risks. The growth trend appears unsustainable and on the rise. This could also be as a result of approving supplementary budgets which amounted to UGX.6.42Tn", "page": 26, "level": 1}}, {"headings_1": {"content": "2.4 PAYABLES \u2013 UGX.7.545Tn", "page": 26, "level": 3}}, [{"headings_0": {"content": "As disclosed in the statement of financial performance, the domestic arrears have increased from UGX.4.65Tn in 2021, to UGX.7.55Tn in 2022 constituting a 62% increase. The amount represents 15% of the revised budget of Government of Uganda for the financial year 2021/22. This is an indication of the failure of the commitment control system and exposes government to litigation risks. The growth trend appears unsustainable and on the rise. This could also be as a result of approving supplementary budgets which amounted to UGX.6.42Tn", "page": 26, "level": 1}}, {"headings_1": {"content": "2.4 PAYABLES \u2013 UGX.7.545Tn", "page": 26, "level": 3}}]], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "to clear significant amounts of the verified arrears. I advised Government to further consider", "metadata": {"headings": [{"headings_0": {"content": "to clear significant amounts of the verified arrears. I advised Government to further consider", "page": 26, "level": 2}}, {"headings_1": {"content": "As disclosed in the statement of financial performance, the domestic arrears have increased from UGX.4.65Tn in 2021, to UGX.7.55Tn in 2022 constituting a 62% increase. The amount represents 15% of the revised budget of Government of Uganda for the financial year 2021/22. This is an indication of the failure of the commitment control system and exposes government to litigation risks. The growth trend appears unsustainable and on the rise. This could also be as a result of approving supplementary budgets which amounted to UGX.6.42Tn", "page": 26, "level": 1}}], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "9 \nundertaking measures that limit supplementary budgets with no matching grants, that end up impacting on already identified and appropriated revenue sources. \n2.5", "metadata": {"headings": [{"headings_0": {"content": "to clear significant amounts of the verified arrears. I advised Government to further consider", "page": 26, "level": 2}}, {"headings_1": {"content": "As disclosed in the statement of financial performance, the domestic arrears have increased from UGX.4.65Tn in 2021, to UGX.7.55Tn in 2022 constituting a 62% increase. The amount represents 15% of the revised budget of Government of Uganda for the financial year 2021/22. This is an indication of the failure of the commitment control system and exposes government to litigation risks. The growth trend appears unsustainable and on the rise. This could also be as a result of approving supplementary budgets which amounted to UGX.6.42Tn", "page": 26, "level": 1}}, [{"headings_0": {"content": "to clear significant amounts of the verified arrears. I advised Government to further consider", "page": 26, "level": 2}}, {"headings_1": {"content": "As disclosed in the statement of financial performance, the domestic arrears have increased from UGX.4.65Tn in 2021, to UGX.7.55Tn in 2022 constituting a 62% increase. The amount represents 15% of the revised budget of Government of Uganda for the financial year 2021/22. This is an indication of the failure of the commitment control system and exposes government to litigation risks. The growth trend appears unsustainable and on the rise. This could also be as a result of approving supplementary budgets which amounted to UGX.6.42Tn", "page": 26, "level": 1}}], [{"headings_0": {"content": "to clear significant amounts of the verified arrears. I advised Government to further consider", "page": 26, "level": 2}}, {"headings_1": {"content": "As disclosed in the statement of financial performance, the domestic arrears have increased from UGX.4.65Tn in 2021, to UGX.7.55Tn in 2022 constituting a 62% increase. The amount represents 15% of the revised budget of Government of Uganda for the financial year 2021/22. This is an indication of the failure of the commitment control system and exposes government to litigation risks. The growth trend appears unsustainable and on the rise. This could also be as a result of approving supplementary budgets which amounted to UGX.6.42Tn", "page": 26, "level": 1}}]], "page": 26, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "PENSION LIABILITIES - UGX.442.98Bn", "metadata": {"headings": [{"headings_0": {"content": "PENSION LIABILITIES - UGX.442.98Bn", "page": 27, "level": 3}}, {"headings_1": {"content": "to clear significant amounts of the verified arrears. I advised Government to further consider", "page": 26, "level": 2}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "As disclosed in the statement of public debt, Pension liabilities increased from UGX.162.3Bn in 2021 to UGX.442.98Bn in 2022, representing of an increase of UGX.280.68Bn (173%). I noted that the Ministry of Information, Communication and National Guidance had the most significant amount of UGX.320Bn, arising out of the former employees of the defunct Uganda", "metadata": {"headings": [{"headings_0": {"content": "As disclosed in the statement of public debt, Pension liabilities increased from UGX.162.3Bn in 2021 to UGX.442.98Bn in 2022, representing of an increase of UGX.280.68Bn (173%). I noted that the Ministry of Information, Communication and National Guidance had the most significant amount of UGX.320Bn, arising out of the former employees of the defunct Uganda", "page": 27, "level": 4}}, {"headings_1": {"content": "PENSION LIABILITIES - UGX.442.98Bn", "page": 27, "level": 3}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Posts and Telecommunications Limited. The continued failure to settle the pension arrears impacts on the welfare of the pensioners.", "metadata": {"headings": [{"headings_0": {"content": "As disclosed in the statement of public debt, Pension liabilities increased from UGX.162.3Bn in 2021 to UGX.442.98Bn in 2022, representing of an increase of UGX.280.68Bn (173%). I noted that the Ministry of Information, Communication and National Guidance had the most significant amount of UGX.320Bn, arising out of the former employees of the defunct Uganda", "page": 27, "level": 4}}, {"headings_1": {"content": "PENSION LIABILITIES - UGX.442.98Bn", "page": 27, "level": 3}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised PS/ST to prioritise payment of pension arrears going forward.", "metadata": {"headings": [{"headings_0": {"content": "I advised PS/ST to prioritise payment of pension arrears going forward.", "page": 27, "level": 2}}, {"headings_1": {"content": "As disclosed in the statement of public debt, Pension liabilities increased from UGX.162.3Bn in 2021 to UGX.442.98Bn in 2022, representing of an increase of UGX.280.68Bn (173%). I noted that the Ministry of Information, Communication and National Guidance had the most significant amount of UGX.320Bn, arising out of the former employees of the defunct Uganda", "page": 27, "level": 4}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2.6", "metadata": {"headings": [{"headings_0": {"content": "I advised PS/ST to prioritise payment of pension arrears going forward.", "page": 27, "level": 2}}, {"headings_1": {"content": "As disclosed in the statement of public debt, Pension liabilities increased from UGX.162.3Bn in 2021 to UGX.442.98Bn in 2022, representing of an increase of UGX.280.68Bn (173%). I noted that the Ministry of Information, Communication and National Guidance had the most significant amount of UGX.320Bn, arising out of the former employees of the defunct Uganda", "page": 27, "level": 4}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "CLASSIFIED EXPENDITURE \u2013 UGX.780Bn", "metadata": {"headings": [{"headings_0": {"content": "CLASSIFIED EXPENDITURE \u2013 UGX.780Bn", "page": 27, "level": 3}}, {"headings_1": {"content": "I advised PS/ST to prioritise payment of pension arrears going forward.", "page": 27, "level": 2}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "As disclosed under Note 8, a total of UGX.780Bn relates to classified expenditure. In", "metadata": {"headings": [{"headings_0": {"content": "As disclosed under Note 8, a total of UGX.780Bn relates to classified expenditure. In", "page": 27, "level": 2}}, {"headings_1": {"content": "CLASSIFIED EXPENDITURE \u2013 UGX.780Bn", "page": 27, "level": 3}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), this expenditure is audited separately and a separate audit report issued.", "metadata": {"headings": [{"headings_0": {"content": "As disclosed under Note 8, a total of UGX.780Bn relates to classified expenditure. In", "page": 27, "level": 2}}, {"headings_1": {"content": "CLASSIFIED EXPENDITURE \u2013 UGX.780Bn", "page": 27, "level": 3}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 27, "level": 3}}, {"headings_1": {"content": "As disclosed under Note 8, a total of UGX.780Bn relates to classified expenditure. In", "page": 27, "level": 2}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented or disclosed", "metadata": {"headings": [{"headings_0": {"content": "I consider it necessary to communicate the following matters other than those presented or disclosed", "page": 27, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 27, "level": 3}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in the financial statements;", "metadata": {"headings": [{"headings_0": {"content": "I consider it necessary to communicate the following matters other than those presented or disclosed", "page": 27, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 27, "level": 3}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.7 PUBLIC DEBT 2.7.1 Portfolio Analysis", "metadata": {"headings": [{"headings_0": {"content": "2.7 PUBLIC DEBT 2.7.1 Portfolio Analysis", "page": 27, "level": 1}}, {"headings_1": {"content": "I consider it necessary to communicate the following matters other than those presented or disclosed", "page": 27, "level": 2}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The reported total public debt as at 30th June, 2022 stood at UGX.86.6Tn (2020/2021: UGX.75.1Tn), of which Domestic Debt Stock was UGX.38.1Tn and the External Debt Stock was valued at UGX.48.5Tn. This is an increase of UGX.11.5Tn, equivalent to 12.5% when compared to the debt stock of UGX.75.1Tn reported as at 30th June 2021. Table below shows", "metadata": {"headings": [{"headings_0": {"content": "The reported total public debt as at 30th June, 2022 stood at UGX.86.6Tn (2020/2021: UGX.75.1Tn), of which Domestic Debt Stock was UGX.38.1Tn and the External Debt Stock was valued at UGX.48.5Tn. This is an increase of UGX.11.5Tn, equivalent to 12.5% when compared to the debt stock of UGX.75.1Tn reported as at 30th June 2021. Table below shows", "page": 27, "level": 4}}, {"headings_1": {"content": "2.7 PUBLIC DEBT 2.7.1 Portfolio Analysis", "page": 27, "level": 1}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the details;", "metadata": {"headings": [{"headings_0": {"content": "The reported total public debt as at 30th June, 2022 stood at UGX.86.6Tn (2020/2021: UGX.75.1Tn), of which Domestic Debt Stock was UGX.38.1Tn and the External Debt Stock was valued at UGX.48.5Tn. This is an increase of UGX.11.5Tn, equivalent to 12.5% when compared to the debt stock of UGX.75.1Tn reported as at 30th June 2021. Table below shows", "page": 27, "level": 4}}, {"headings_1": {"content": "2.7 PUBLIC DEBT 2.7.1 Portfolio Analysis", "page": 27, "level": 1}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 5: Showing Public Debt for the last 5 Years", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing Public Debt for the last 5 Years", "page": 27, "level": 2}}, {"headings_1": {"content": "The reported total public debt as at 30th June, 2022 stood at UGX.86.6Tn (2020/2021: UGX.75.1Tn), of which Domestic Debt Stock was UGX.38.1Tn and the External Debt Stock was valued at UGX.48.5Tn. This is an increase of UGX.11.5Tn, equivalent to 12.5% when compared to the debt stock of UGX.75.1Tn reported as at 30th June 2021. Table below shows", "page": 27, "level": 4}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["June 2022", "38.1", "48.5", "86.6", "15.3%"], ["June 2021", "30.8", "44.3", "75.1", "24.3%"], ["June 2020", "18.0", "38.2", "56.9", "23.5%"], ["June 2019", "15.2", "30.9", "46.1", "11.1%"], ["June 2018", "13.1", "28.4", "41.4", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing Public Debt for the last 5 Years", "page": 27, "level": 2}}, {"headings_1": {"content": "The reported total public debt as at 30th June, 2022 stood at UGX.86.6Tn (2020/2021: UGX.75.1Tn), of which Domestic Debt Stock was UGX.38.1Tn and the External Debt Stock was valued at UGX.48.5Tn. This is an increase of UGX.11.5Tn, equivalent to 12.5% when compared to the debt stock of UGX.75.1Tn reported as at 30th June 2021. Table below shows", "page": 27, "level": 4}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Financial year ended", "Domestic debt (UGX Tn)", "Foreign debt (UGX Tn)", "Total (UGX Tn)", "% change"], "type": "table"}}, {"content": "Source: Audited financial statements of Vote 130 \nFrom the above, it was noted that there has been a consistent increase in the total debt as", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing Public Debt for the last 5 Years", "page": 27, "level": 2}}, {"headings_1": {"content": "The reported total public debt as at 30th June, 2022 stood at UGX.86.6Tn (2020/2021: UGX.75.1Tn), of which Domestic Debt Stock was UGX.38.1Tn and the External Debt Stock was valued at UGX.48.5Tn. This is an increase of UGX.11.5Tn, equivalent to 12.5% when compared to the debt stock of UGX.75.1Tn reported as at 30th June 2021. Table below shows", "page": 27, "level": 4}}, [{"headings_0": {"content": "Table 5: Showing Public Debt for the last 5 Years", "page": 27, "level": 2}}, {"headings_1": {"content": "The reported total public debt as at 30th June, 2022 stood at UGX.86.6Tn (2020/2021: UGX.75.1Tn), of which Domestic Debt Stock was UGX.38.1Tn and the External Debt Stock was valued at UGX.48.5Tn. This is an increase of UGX.11.5Tn, equivalent to 12.5% when compared to the debt stock of UGX.75.1Tn reported as at 30th June 2021. Table below shows", "page": 27, "level": 4}}]], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "evidenced by an increase of 104% in the five years from 2017/18 of UGX.41.4Tn, to UGX.86.6Tn as at 30th June 2022. The net increase in the debt is due to increased borrowing", "metadata": {"headings": [{"headings_0": {"content": "evidenced by an increase of 104% in the five years from 2017/18 of UGX.41.4Tn, to UGX.86.6Tn as at 30th June 2022. The net increase in the debt is due to increased borrowing", "page": 27, "level": 4}}, {"headings_1": {"content": "Table 5: Showing Public Debt for the last 5 Years", "page": 27, "level": 2}}], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "from both the domestic and external sources, with domestic debt accounting for a higher increase. \n10 \nI observed that Public debt is continuously on the rise, a fact that is attributed to persistent", "metadata": {"headings": [{"headings_0": {"content": "evidenced by an increase of 104% in the five years from 2017/18 of UGX.41.4Tn, to UGX.86.6Tn as at 30th June 2022. The net increase in the debt is due to increased borrowing", "page": 27, "level": 4}}, {"headings_1": {"content": "Table 5: Showing Public Debt for the last 5 Years", "page": 27, "level": 2}}, [{"headings_0": {"content": "evidenced by an increase of 104% in the five years from 2017/18 of UGX.41.4Tn, to UGX.86.6Tn as at 30th June 2022. The net increase in the debt is due to increased borrowing", "page": 27, "level": 4}}, {"headings_1": {"content": "Table 5: Showing Public Debt for the last 5 Years", "page": 27, "level": 2}}], [{"headings_0": {"content": "evidenced by an increase of 104% in the five years from 2017/18 of UGX.41.4Tn, to UGX.86.6Tn as at 30th June 2022. The net increase in the debt is due to increased borrowing", "page": 27, "level": 4}}, {"headings_1": {"content": "Table 5: Showing Public Debt for the last 5 Years", "page": 27, "level": 2}}]], "page": 27, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger", "metadata": {"headings": [{"headings_0": {"content": "budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger", "page": 28, "level": 4}}, {"headings_1": {"content": "evidenced by an increase of 104% in the five years from 2017/18 of UGX.41.4Tn, to UGX.86.6Tn as at 30th June 2022. The net increase in the debt is due to increased borrowing", "page": 27, "level": 4}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "currencies. The graph below illustrates the trend of public debt stock by type over the past five years;", "metadata": {"headings": [{"headings_0": {"content": "budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger", "page": 28, "level": 4}}, {"headings_1": {"content": "evidenced by an increase of 104% in the five years from 2017/18 of UGX.41.4Tn, to UGX.86.6Tn as at 30th June 2022. The net increase in the debt is due to increased borrowing", "page": 27, "level": 4}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Public Debt Portfolio", "metadata": {"headings": [{"headings_0": {"content": "Public Debt Portfolio", "page": 28, "level": 2}}, {"headings_1": {"content": "budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger", "page": 28, "level": 4}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "90 80 70 60 \n50 \nDomestic debt (UGX Tn) \n40 \nForeign debt (UGX Tn) \n30 \nTotal (UGX Tn) 20 \n10 \n0 \nJune 22 June 21 June 20 June 19 June 18 \nFigure 2: OAG Analysis: Public Debt Portfolio \nAlthough Government has strengthened the budgeting process and reduced the number of unwarranted supplementary budget expenditure, this appears not to be in harmony with the", "metadata": {"headings": [{"headings_0": {"content": "Public Debt Portfolio", "page": 28, "level": 2}}, {"headings_1": {"content": "budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger", "page": 28, "level": 4}}, [{"headings_0": {"content": "Public Debt Portfolio", "page": 28, "level": 2}}, {"headings_1": {"content": "budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger", "page": 28, "level": 4}}], [{"headings_0": {"content": "Public Debt Portfolio", "page": 28, "level": 2}}, {"headings_1": {"content": "budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger", "page": 28, "level": 4}}], [{"headings_0": {"content": "Public Debt Portfolio", "page": 28, "level": 2}}, {"headings_1": {"content": "budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger", "page": 28, "level": 4}}], [{"headings_0": {"content": "Public Debt Portfolio", "page": 28, "level": 2}}, {"headings_1": {"content": "budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger", "page": 28, "level": 4}}], [{"headings_0": {"content": "Public Debt Portfolio", "page": 28, "level": 2}}, {"headings_1": {"content": "budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger", "page": 28, "level": 4}}], [{"headings_0": {"content": "Public Debt Portfolio", "page": 28, "level": 2}}, {"headings_1": {"content": "budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger", "page": 28, "level": 4}}], [{"headings_0": {"content": "Public Debt Portfolio", "page": 28, "level": 2}}, {"headings_1": {"content": "budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger", "page": 28, "level": 4}}], [{"headings_0": {"content": "Public Debt Portfolio", "page": 28, "level": 2}}, {"headings_1": {"content": "budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger", "page": 28, "level": 4}}], [{"headings_0": {"content": "Public Debt Portfolio", "page": 28, "level": 2}}, {"headings_1": {"content": "budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger", "page": 28, "level": 4}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "continuing Government expenditure, raising concerns of debt sustainability.", "metadata": {"headings": [{"headings_0": {"content": "continuing Government expenditure, raising concerns of debt sustainability.", "page": 28, "level": 2}}, {"headings_1": {"content": "Public Debt Portfolio", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management explained that Government intends to address the concerns raised through the following ways;", "metadata": {"headings": [{"headings_0": {"content": "continuing Government expenditure, raising concerns of debt sustainability.", "page": 28, "level": 2}}, {"headings_1": {"content": "Public Debt Portfolio", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "i. Implementation of the Public Investment Financing Strategy (PIFS) by aligning", "metadata": {"headings": [{"headings_0": {"content": "i. Implementation of the Public Investment Financing Strategy (PIFS) by aligning", "page": 28, "level": 4}}, {"headings_1": {"content": "continuing Government expenditure, raising concerns of debt sustainability.", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "appropriate financing to Government\u2019s priority programmes.", "metadata": {"headings": [{"headings_0": {"content": "i. Implementation of the Public Investment Financing Strategy (PIFS) by aligning", "page": 28, "level": 4}}, {"headings_1": {"content": "continuing Government expenditure, raising concerns of debt sustainability.", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 28, "level": 2}}, {"headings_1": {"content": "i. Implementation of the Public Investment Financing Strategy (PIFS) by aligning", "page": 28, "level": 4}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Borrowing will be restricted for projects/expenditures that are critical to the economy.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 28, "level": 2}}, {"headings_1": {"content": "i. Implementation of the Public Investment Financing Strategy (PIFS) by aligning", "page": 28, "level": 4}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iii. Instituting a more stringent process for prioritizing, vetting, rescheduling programmes and projects to be financed using borrowed resources in the next FY and medium", "metadata": {"headings": [{"headings_0": {"content": "iii. Instituting a more stringent process for prioritizing, vetting, rescheduling programmes and projects to be financed using borrowed resources in the next FY and medium", "page": 28, "level": 4}}, {"headings_1": {"content": "ii.", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "term.", "metadata": {"headings": [{"headings_0": {"content": "iii. Instituting a more stringent process for prioritizing, vetting, rescheduling programmes and projects to be financed using borrowed resources in the next FY and medium", "page": 28, "level": 4}}, {"headings_1": {"content": "ii.", "page": 28, "level": 2}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iv. The economy recovers from the effects of COVID-19. In order to create fiscal space and minimise payment of commitment charges, Government will continue to review projects funded by debt and cancel those that are not performing. Poor performing", "metadata": {"headings": [{"headings_0": {"content": "iv. The economy recovers from the effects of COVID-19. In order to create fiscal space and minimise payment of commitment charges, Government will continue to review projects funded by debt and cancel those that are not performing. Poor performing", "page": 28, "level": 4}}, {"headings_1": {"content": "iii. Instituting a more stringent process for prioritizing, vetting, rescheduling programmes and projects to be financed using borrowed resources in the next FY and medium", "page": 28, "level": 4}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "but strategic projects will be restructured and aligned to priorities with \nrespective programmes.", "metadata": {"headings": [{"headings_0": {"content": "iv. The economy recovers from the effects of COVID-19. In order to create fiscal space and minimise payment of commitment charges, Government will continue to review projects funded by debt and cancel those that are not performing. Poor performing", "page": 28, "level": 4}}, {"headings_1": {"content": "iii. Instituting a more stringent process for prioritizing, vetting, rescheduling programmes and projects to be financed using borrowed resources in the next FY and medium", "page": 28, "level": 4}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "v. We will slow down on the rate of debt accumulation by instituting a more stringent", "metadata": {"headings": [{"headings_0": {"content": "v. We will slow down on the rate of debt accumulation by instituting a more stringent", "page": 28, "level": 4}}, {"headings_1": {"content": "iv. The economy recovers from the effects of COVID-19. In order to create fiscal space and minimise payment of commitment charges, Government will continue to review projects funded by debt and cancel those that are not performing. Poor performing", "page": 28, "level": 4}}], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "process for prioritizing, vetting, rescheduling projects to be financed using borrowed resources in the next FY. \n11 \nI advised Government to devise a comprehensive strategy aligning revenue mobilisation and fiscal management.", "metadata": {"headings": [{"headings_0": {"content": "v. We will slow down on the rate of debt accumulation by instituting a more stringent", "page": 28, "level": 4}}, {"headings_1": {"content": "iv. The economy recovers from the effects of COVID-19. In order to create fiscal space and minimise payment of commitment charges, Government will continue to review projects funded by debt and cancel those that are not performing. Poor performing", "page": 28, "level": 4}}, [{"headings_0": {"content": "v. We will slow down on the rate of debt accumulation by instituting a more stringent", "page": 28, "level": 4}}, {"headings_1": {"content": "iv. The economy recovers from the effects of COVID-19. In order to create fiscal space and minimise payment of commitment charges, Government will continue to review projects funded by debt and cancel those that are not performing. Poor performing", "page": 28, "level": 4}}], [{"headings_0": {"content": "v. We will slow down on the rate of debt accumulation by instituting a more stringent", "page": 28, "level": 4}}, {"headings_1": {"content": "iv. The economy recovers from the effects of COVID-19. In order to create fiscal space and minimise payment of commitment charges, Government will continue to review projects funded by debt and cancel those that are not performing. Poor performing", "page": 28, "level": 4}}]], "page": 28, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.7.2 Analysis of External Debt", "metadata": {"headings": [{"headings_0": {"content": "2.7.2 Analysis of External Debt", "page": 29, "level": 3}}, {"headings_1": {"content": "v. We will slow down on the rate of debt accumulation by instituting a more stringent", "page": 28, "level": 4}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Uganda\u2019s external debt as at 30th June 2022 is made up of Multilateral Creditors", "metadata": {"headings": [{"headings_0": {"content": "Uganda\u2019s external debt as at 30th June 2022 is made up of Multilateral Creditors", "page": 29, "level": 2}}, {"headings_1": {"content": "2.7.2 Analysis of External Debt", "page": 29, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(UGX.29.9Tn), Bilateral Creditors (UGX.13.5Tn) and Commercial Banks (UGX.5Tn). Refer to the figure below;", "metadata": {"headings": [{"headings_0": {"content": "Uganda\u2019s external debt as at 30th June 2022 is made up of Multilateral Creditors", "page": 29, "level": 2}}, {"headings_1": {"content": "2.7.2 Analysis of External Debt", "page": 29, "level": 3}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "External Debt", "metadata": {"headings": [{"headings_0": {"content": "External Debt", "page": 29, "level": 2}}, {"headings_1": {"content": "Uganda\u2019s external debt as at 30th June 2022 is made up of Multilateral Creditors", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Multilateral Creditors", "metadata": {"headings": [{"headings_0": {"content": "Multilateral Creditors", "page": 29, "level": 15}}, {"headings_1": {"content": "External Debt", "page": 29, "level": 2}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "10%", "metadata": {"headings": [{"headings_0": {"content": "10%", "page": 29, "level": 15}}, {"headings_1": {"content": "Multilateral Creditors", "page": 29, "level": 15}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Bilateral Creditors", "metadata": {"headings": [{"headings_0": {"content": "Bilateral Creditors", "page": 29, "level": 15}}, {"headings_1": {"content": "10%", "page": 29, "level": 15}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "28%", "metadata": {"headings": [{"headings_0": {"content": "28%", "page": 29, "level": 15}}, {"headings_1": {"content": "Bilateral Creditors", "page": 29, "level": 15}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Figure 3: OAG Analysis: External Debt", "metadata": {"headings": [{"headings_0": {"content": "28%", "page": 29, "level": 15}}, {"headings_1": {"content": "Bilateral Creditors", "page": 29, "level": 15}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "62% Commercial Banks", "metadata": {"headings": [{"headings_0": {"content": "62% Commercial Banks", "page": 29, "level": 15}}, {"headings_1": {"content": "28%", "page": 29, "level": 15}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Analysis of the trend of external debt over the last five years revealed a linear growth in the", "metadata": {"headings": [{"headings_0": {"content": "62% Commercial Banks", "page": 29, "level": 15}}, {"headings_1": {"content": "28%", "page": 29, "level": 15}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "level of external debt over the years. There has been a consistent increase from UGX.28.4Tn in the Financial Year 2017/18 to UGX.48.4Tn in 2021/22, representing an overall growth of 70.6% over the period. The details are given in Table and graph below;", "metadata": {"headings": [{"headings_0": {"content": "level of external debt over the years. There has been a consistent increase from UGX.28.4Tn in the Financial Year 2017/18 to UGX.48.4Tn in 2021/22, representing an overall growth of 70.6% over the period. The details are given in Table and graph below;", "page": 29, "level": 4}}, {"headings_1": {"content": "62% Commercial Banks", "page": 29, "level": 15}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table 6: Showing growth in external debt", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}, {"headings_1": {"content": "level of external debt over the years. There has been a consistent increase from UGX.28.4Tn in the Financial Year 2017/18 to UGX.48.4Tn in 2021/22, representing an overall growth of 70.6% over the period. The details are given in Table and graph below;", "page": 29, "level": 4}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["2021/22", "48.4", "4.4", "10.1"], ["2020/21", "44.0", "5.1", "13.1"], ["2019/20", "38.9", "8.0", "25.9"], ["2018/19", "30.9", "2.5", "8.8"], ["2017/18", "28.4", "6.2", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}, {"headings_1": {"content": "level of external debt over the years. There has been a consistent increase from UGX.28.4Tn in the Financial Year 2017/18 to UGX.48.4Tn in 2021/22, representing an overall growth of 70.6% over the period. The details are given in Table and graph below;", "page": 29, "level": 4}}], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Financial year", "AMOUNT (UGX Tn)", "Increase (UGX Tn)", "% Change"], "type": "table"}}, {"content": "12 \n60 50 \n40 \nAMOUNT (UGX Tn) 30 \n20 \nLinear (AMOUNT (UGX", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}, {"headings_1": {"content": "level of external debt over the years. There has been a consistent increase from UGX.28.4Tn in the Financial Year 2017/18 to UGX.48.4Tn in 2021/22, representing an overall growth of 70.6% over the period. The details are given in Table and graph below;", "page": 29, "level": 4}}, [{"headings_0": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}, {"headings_1": {"content": "level of external debt over the years. There has been a consistent increase from UGX.28.4Tn in the Financial Year 2017/18 to UGX.48.4Tn in 2021/22, representing an overall growth of 70.6% over the period. The details are given in Table and graph below;", "page": 29, "level": 4}}], [{"headings_0": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}, {"headings_1": {"content": "level of external debt over the years. There has been a consistent increase from UGX.28.4Tn in the Financial Year 2017/18 to UGX.48.4Tn in 2021/22, representing an overall growth of 70.6% over the period. The details are given in Table and graph below;", "page": 29, "level": 4}}], [{"headings_0": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}, {"headings_1": {"content": "level of external debt over the years. There has been a consistent increase from UGX.28.4Tn in the Financial Year 2017/18 to UGX.48.4Tn in 2021/22, representing an overall growth of 70.6% over the period. The details are given in Table and graph below;", "page": 29, "level": 4}}], [{"headings_0": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}, {"headings_1": {"content": "level of external debt over the years. There has been a consistent increase from UGX.28.4Tn in the Financial Year 2017/18 to UGX.48.4Tn in 2021/22, representing an overall growth of 70.6% over the period. The details are given in Table and graph below;", "page": 29, "level": 4}}]], "page": 29, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Tn))", "metadata": {"headings": [{"headings_0": {"content": "Tn))", "page": 30, "level": 1}}, {"headings_1": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "10 ExternalDebt(Tn) \n0 \n2017/18 2018/19 2019/20 2020/21 2021/22", "metadata": {"headings": [{"headings_0": {"content": "Tn))", "page": 30, "level": 1}}, {"headings_1": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}, [{"headings_0": {"content": "Tn))", "page": 30, "level": 1}}, {"headings_1": {"content": "Table 6: Showing growth in external debt", "page": 29, "level": 2}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Figure 3: OAG External debt analysis", "metadata": {"headings": [{"headings_0": {"content": "Figure 3: OAG External debt analysis", "page": 30, "level": 2}}, {"headings_1": {"content": "Tn))", "page": 30, "level": 1}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "It was established that the major driver of the growth is the contraction of new debt mainly for budget support, which has put pressure on the economy and has led to further borrowing from the domestic market. However, there is a risk that this may not be sustainable in the short term.", "metadata": {"headings": [{"headings_0": {"content": "Figure 3: OAG External debt analysis", "page": 30, "level": 2}}, {"headings_1": {"content": "Tn))", "page": 30, "level": 1}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer stated that Government intends to borrow largely on favourable terms", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer stated that Government intends to borrow largely on favourable terms", "page": 30, "level": 2}}, {"headings_1": {"content": "Figure 3: OAG External debt analysis", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "by first exhausting concessional financing options to finance government projects. Government will continue to implement Domestic Revenue Mobilization efforts which will help in reducing the fiscal deficit and relive government on expensive borrowings.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer stated that Government intends to borrow largely on favourable terms", "page": 30, "level": 2}}, {"headings_1": {"content": "Figure 3: OAG External debt analysis", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Government is advised to review the rate of contracting debt and also devise strategies to", "metadata": {"headings": [{"headings_0": {"content": "Government is advised to review the rate of contracting debt and also devise strategies to", "page": 30, "level": 2}}, {"headings_1": {"content": "The Accounting Officer stated that Government intends to borrow largely on favourable terms", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "increase domestic revenue collections to enable servicing of the debt obligations. \n2.7.3 Movement of Domestic Debt Stock \nDomestic debt portfolio is composed of long term borrowings (Treasury Bonds and", "metadata": {"headings": [{"headings_0": {"content": "Government is advised to review the rate of contracting debt and also devise strategies to", "page": 30, "level": 2}}, {"headings_1": {"content": "The Accounting Officer stated that Government intends to borrow largely on favourable terms", "page": 30, "level": 2}}, [{"headings_0": {"content": "Government is advised to review the rate of contracting debt and also devise strategies to", "page": 30, "level": 2}}, {"headings_1": {"content": "The Accounting Officer stated that Government intends to borrow largely on favourable terms", "page": 30, "level": 2}}], [{"headings_0": {"content": "Government is advised to review the rate of contracting debt and also devise strategies to", "page": 30, "level": 2}}, {"headings_1": {"content": "The Accounting Officer stated that Government intends to borrow largely on favourable terms", "page": 30, "level": 2}}]], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, principal and Interest payment.", "metadata": {"headings": [{"headings_0": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, principal and Interest payment.", "page": 30, "level": 4}}, {"headings_1": {"content": "Government is advised to review the rate of contracting debt and also devise strategies to", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 (2021: UGX.30.81Tn).", "metadata": {"headings": [{"headings_0": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 (2021: UGX.30.81Tn).", "page": 30, "level": 4}}, {"headings_1": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, principal and Interest payment.", "page": 30, "level": 4}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Trends for the past four years of domestic debt portfolio are shown respectively in table below;", "metadata": {"headings": [{"headings_0": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 (2021: UGX.30.81Tn).", "page": 30, "level": 4}}, {"headings_1": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, principal and Interest payment.", "page": 30, "level": 4}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 7: Showing domestic debt stock for the past four years", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing domestic debt stock for the past four years", "page": 30, "level": 2}}, {"headings_1": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 (2021: UGX.30.81Tn).", "page": 30, "level": 4}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "**UGX-Tn**", "**UGX (Tn)**", "**%**"], ["2021/22", "38.1", "7.3", "23.7"], ["2020/21", "30.8", "12.9", "71.5"], ["2019/20", "18", "2.5", "16.0"], ["2018/19", "15.5", "2.4", "18.7"], ["2017/18", "13.1", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing domestic debt stock for the past four years", "page": 30, "level": 2}}, {"headings_1": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 (2021: UGX.30.81Tn).", "page": 30, "level": 4}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["FY", "Domestic Debt Stock (face value)", "Increase", "None"], "type": "table"}}, {"content": "From the above table, it is evident that domestic debt has kept growing over the years at an average rate of more than 32.5%.", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Showing domestic debt stock for the past four years", "page": 30, "level": 2}}, {"headings_1": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 (2021: UGX.30.81Tn).", "page": 30, "level": 4}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Further analysis has revealed a corresponding movement in the net domestic financing over the years. Table below shows the trends over the same period;", "metadata": {"headings": [{"headings_0": {"content": "Further analysis has revealed a corresponding movement in the net domestic financing over the years. Table below shows the trends over the same period;", "page": 30, "level": 4}}, {"headings_1": {"content": "Table 7: Showing domestic debt stock for the past four years", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "13", "metadata": {"headings": [{"headings_0": {"content": "Further analysis has revealed a corresponding movement in the net domestic financing over the years. Table below shows the trends over the same period;", "page": 30, "level": 4}}, {"headings_1": {"content": "Table 7: Showing domestic debt stock for the past four years", "page": 30, "level": 2}}], "page": 30, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 8: Showing trends in net domestic financing", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Showing trends in net domestic financing", "page": 31, "level": 2}}, {"headings_1": {"content": "Further analysis has revealed a corresponding movement in the net domestic financing over the years. Table below shows the trends over the same period;", "page": 30, "level": 4}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Issuances (Bills & Bonds)", "6.4", "7.4", "8.5", "13.7", "13.0"], ["Redemptions (Bills & Bonds)", "4.6", "5.2", "5.9", "7", "8.4"], ["NET Domestic Financing", "1.8", "2.2", "2.6", "6.7", "4.6"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Showing trends in net domestic financing", "page": 31, "level": 2}}, {"headings_1": {"content": "Further analysis has revealed a corresponding movement in the net domestic financing over the years. Table below shows the trends over the same period;", "page": 30, "level": 4}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Details", "FY 2017/18 (UGX-Tn)", "FY 2018/19 (UGX-Tn)", "FY 2019/20( UGX-Tn)", "FY 2020/21 (UGX-Tn)", "FY 2021/22 (UGX-Tn)"], "type": "table"}}, {"content": "From the above analysis, it can be deduced as follows;", "metadata": {"headings": [{"headings_0": {"content": "From the above analysis, it can be deduced as follows;", "page": 31, "level": 2}}, {"headings_1": {"content": "Table 8: Showing trends in net domestic financing", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 31, "level": 1}}, {"headings_1": {"content": "From the above analysis, it can be deduced as follows;", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "All Government instruments that have reached maturity/redemption are financed", "metadata": {"headings": [{"headings_0": {"content": "All Government instruments that have reached maturity/redemption are financed", "page": 31, "level": 2}}, {"headings_1": {"content": "a)", "page": 31, "level": 1}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "through debt rollover (borrowing to pay existing debt) and this has created a high dependence on the market and thus increases refinancing risk. Under subscription was observed, due to highly priced bids that were rejected in a bid to reduce the cost of debt.", "metadata": {"headings": [{"headings_0": {"content": "All Government instruments that have reached maturity/redemption are financed", "page": 31, "level": 2}}, {"headings_1": {"content": "a)", "page": 31, "level": 1}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 31, "level": 1}}, {"headings_1": {"content": "All Government instruments that have reached maturity/redemption are financed", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In the year under audit, a decrease of 31% was registered in Net Domestic Financing (NDF) from UGX.6.7Tn to UGX.4.6Tn. However, it should be noted that the", "metadata": {"headings": [{"headings_0": {"content": "In the year under audit, a decrease of 31% was registered in Net Domestic Financing (NDF) from UGX.6.7Tn to UGX.4.6Tn. However, it should be noted that the", "page": 31, "level": 4}}, {"headings_1": {"content": "b)", "page": 31, "level": 1}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "decrease in net domestic financing was as a result of under subscription of treasury", "metadata": {"headings": [{"headings_0": {"content": "In the year under audit, a decrease of 31% was registered in Net Domestic Financing (NDF) from UGX.6.7Tn to UGX.4.6Tn. However, it should be noted that the", "page": 31, "level": 4}}, {"headings_1": {"content": "b)", "page": 31, "level": 1}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "instruments as the approved NDF for the FY was UGX.5.5Tn.", "metadata": {"headings": [{"headings_0": {"content": "instruments as the approved NDF for the FY was UGX.5.5Tn.", "page": 31, "level": 2}}, {"headings_1": {"content": "In the year under audit, a decrease of 31% was registered in Net Domestic Financing (NDF) from UGX.6.7Tn to UGX.4.6Tn. However, it should be noted that the", "page": 31, "level": 4}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Continued reliance on Net Domestic Financing, signals Government\u2019s borrowing appetite,", "metadata": {"headings": [{"headings_0": {"content": "Continued reliance on Net Domestic Financing, signals Government\u2019s borrowing appetite,", "page": 31, "level": 2}}, {"headings_1": {"content": "instruments as the approved NDF for the FY was UGX.5.5Tn.", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "whereby the market players are inclined to demand increased rates well aware that", "metadata": {"headings": [{"headings_0": {"content": "Continued reliance on Net Domestic Financing, signals Government\u2019s borrowing appetite,", "page": 31, "level": 2}}, {"headings_1": {"content": "instruments as the approved NDF for the FY was UGX.5.5Tn.", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Government is in dire need to finance the budget. In addition, the commercial banks will prefer lending to Government instead of the private sector thus affecting growth in the private", "metadata": {"headings": [{"headings_0": {"content": "Government is in dire need to finance the budget. In addition, the commercial banks will prefer lending to Government instead of the private sector thus affecting growth in the private", "page": 31, "level": 4}}, {"headings_1": {"content": "Continued reliance on Net Domestic Financing, signals Government\u2019s borrowing appetite,", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "sector.", "metadata": {"headings": [{"headings_0": {"content": "Government is in dire need to finance the budget. In addition, the commercial banks will prefer lending to Government instead of the private sector thus affecting growth in the private", "page": 31, "level": 4}}, {"headings_1": {"content": "Continued reliance on Net Domestic Financing, signals Government\u2019s borrowing appetite,", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management explained that GoU has two options to handle redemptions. Firstly, it can opt for an outright settlement of these obligations and secondly, rollover. The first option is not feasible, as this will constrain the budget. Further to note, with the introduction of Primary", "metadata": {"headings": [{"headings_0": {"content": "Management explained that GoU has two options to handle redemptions. Firstly, it can opt for an outright settlement of these obligations and secondly, rollover. The first option is not feasible, as this will constrain the budget. Further to note, with the introduction of Primary", "page": 31, "level": 4}}, {"headings_1": {"content": "Government is in dire need to finance the budget. In addition, the commercial banks will prefer lending to Government instead of the private sector thus affecting growth in the private", "page": 31, "level": 4}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Dealer Reforms in 2020, GoU no longer has a challenge of under subscriptions (since PDs are obligated to fully fund auctions).", "metadata": {"headings": [{"headings_0": {"content": "Management explained that GoU has two options to handle redemptions. Firstly, it can opt for an outright settlement of these obligations and secondly, rollover. The first option is not feasible, as this will constrain the budget. Further to note, with the introduction of Primary", "page": 31, "level": 4}}, {"headings_1": {"content": "Government is in dire need to finance the budget. In addition, the commercial banks will prefer lending to Government instead of the private sector thus affecting growth in the private", "page": 31, "level": 4}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The UGX.6.7Tn NDF in FY2020/21, was necessitated by the low tax revenue that was occasioned by the COVID-19 pandemic. After full re-opening of the economy, NDF for the subsequent FY was naturally reduced to UGX.5.5Tn, which was accordingly mobilized. GoU", "metadata": {"headings": [{"headings_0": {"content": "The UGX.6.7Tn NDF in FY2020/21, was necessitated by the low tax revenue that was occasioned by the COVID-19 pandemic. After full re-opening of the economy, NDF for the subsequent FY was naturally reduced to UGX.5.5Tn, which was accordingly mobilized. GoU", "page": 31, "level": 4}}, {"headings_1": {"content": "Management explained that GoU has two options to handle redemptions. Firstly, it can opt for an outright settlement of these obligations and secondly, rollover. The first option is not feasible, as this will constrain the budget. Further to note, with the introduction of Primary", "page": 31, "level": 4}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "is implementing the DRMS which is envisaged to reduce on the fiscal deficit. Further to this,", "metadata": {"headings": [{"headings_0": {"content": "The UGX.6.7Tn NDF in FY2020/21, was necessitated by the low tax revenue that was occasioned by the COVID-19 pandemic. After full re-opening of the economy, NDF for the subsequent FY was naturally reduced to UGX.5.5Tn, which was accordingly mobilized. GoU", "page": 31, "level": 4}}, {"headings_1": {"content": "Management explained that GoU has two options to handle redemptions. Firstly, it can opt for an outright settlement of these obligations and secondly, rollover. The first option is not feasible, as this will constrain the budget. Further to note, with the introduction of Primary", "page": 31, "level": 4}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "GoU is pursuing fiscal consolidation, evidenced by deliberate reduction in NDF for FY2022/23", "metadata": {"headings": [{"headings_0": {"content": "GoU is pursuing fiscal consolidation, evidenced by deliberate reduction in NDF for FY2022/23", "page": 31, "level": 2}}, {"headings_1": {"content": "The UGX.6.7Tn NDF in FY2020/21, was necessitated by the low tax revenue that was occasioned by the COVID-19 pandemic. After full re-opening of the economy, NDF for the subsequent FY was naturally reduced to UGX.5.5Tn, which was accordingly mobilized. GoU", "page": 31, "level": 4}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and the medium term.", "metadata": {"headings": [{"headings_0": {"content": "GoU is pursuing fiscal consolidation, evidenced by deliberate reduction in NDF for FY2022/23", "page": 31, "level": 2}}, {"headings_1": {"content": "The UGX.6.7Tn NDF in FY2020/21, was necessitated by the low tax revenue that was occasioned by the COVID-19 pandemic. After full re-opening of the economy, NDF for the subsequent FY was naturally reduced to UGX.5.5Tn, which was accordingly mobilized. GoU", "page": 31, "level": 4}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised Government to consider initiating real steps to reverse this trend and ensure fiscal", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to consider initiating real steps to reverse this trend and ensure fiscal", "page": 31, "level": 2}}, {"headings_1": {"content": "GoU is pursuing fiscal consolidation, evidenced by deliberate reduction in NDF for FY2022/23", "page": 31, "level": 2}}], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "budget discipline and promptly servicing a portion of such domestic obligations including interests. \n14", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to consider initiating real steps to reverse this trend and ensure fiscal", "page": 31, "level": 2}}, {"headings_1": {"content": "GoU is pursuing fiscal consolidation, evidenced by deliberate reduction in NDF for FY2022/23", "page": 31, "level": 2}}, [{"headings_0": {"content": "I advised Government to consider initiating real steps to reverse this trend and ensure fiscal", "page": 31, "level": 2}}, {"headings_1": {"content": "GoU is pursuing fiscal consolidation, evidenced by deliberate reduction in NDF for FY2022/23", "page": 31, "level": 2}}]], "page": 31, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.7.4 The Cost to Government for using Private Placements - UGX.1.2Tn", "metadata": {"headings": [{"headings_0": {"content": "2.7.4 The Cost to Government for using Private Placements - UGX.1.2Tn", "page": 32, "level": 3}}, {"headings_1": {"content": "I advised Government to consider initiating real steps to reverse this trend and ensure fiscal", "page": 31, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 1.4 (C) of the Guidelines for selling Uganda Government Securities through Non- Calendar Auctions and Private Placement Mechanism 2019 provides that the use of non-", "metadata": {"headings": [{"headings_0": {"content": "Section 1.4 (C) of the Guidelines for selling Uganda Government Securities through Non- Calendar Auctions and Private Placement Mechanism 2019 provides that the use of non-", "page": 32, "level": 4}}, {"headings_1": {"content": "2.7.4 The Cost to Government for using Private Placements - UGX.1.2Tn", "page": 32, "level": 3}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "calendar auctions and private placements shall be on a purely exceptional basis and as a last", "metadata": {"headings": [{"headings_0": {"content": "Section 1.4 (C) of the Guidelines for selling Uganda Government Securities through Non- Calendar Auctions and Private Placement Mechanism 2019 provides that the use of non-", "page": 32, "level": 4}}, {"headings_1": {"content": "2.7.4 The Cost to Government for using Private Placements - UGX.1.2Tn", "page": 32, "level": 3}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "resort. This is intended to minimize the secondary bond market price distortions that may", "metadata": {"headings": [{"headings_0": {"content": "resort. This is intended to minimize the secondary bond market price distortions that may", "page": 32, "level": 2}}, {"headings_1": {"content": "Section 1.4 (C) of the Guidelines for selling Uganda Government Securities through Non- Calendar Auctions and Private Placement Mechanism 2019 provides that the use of non-", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "result from the off-calendar increased stock supply, and the potential subsequent impact on primary auctions and the cost of borrowing through increased rates.", "metadata": {"headings": [{"headings_0": {"content": "resort. This is intended to minimize the secondary bond market price distortions that may", "page": 32, "level": 2}}, {"headings_1": {"content": "Section 1.4 (C) of the Guidelines for selling Uganda Government Securities through Non- Calendar Auctions and Private Placement Mechanism 2019 provides that the use of non-", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I observed that UGX.510.8Tn was borrowed from the domestic market on the 29 th June 2022 using a private placement. I noted that this domestic borrowing was outside the approved auction-calendar dates. I further noted that the use of private placements to raise funding attracted higher interest charges of UGX.1.2Tn due to absence of competition. Refer to Table", "metadata": {"headings": [{"headings_0": {"content": "I observed that UGX.510.8Tn was borrowed from the domestic market on the 29 th June 2022 using a private placement. I noted that this domestic borrowing was outside the approved auction-calendar dates. I further noted that the use of private placements to raise funding attracted higher interest charges of UGX.1.2Tn due to absence of competition. Refer to Table", "page": 32, "level": 4}}, {"headings_1": {"content": "resort. This is intended to minimize the secondary bond market price distortions that may", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "I observed that UGX.510.8Tn was borrowed from the domestic market on the 29 th June 2022 using a private placement. I noted that this domestic borrowing was outside the approved auction-calendar dates. I further noted that the use of private placements to raise funding attracted higher interest charges of UGX.1.2Tn due to absence of competition. Refer to Table", "page": 32, "level": 4}}, {"headings_1": {"content": "resort. This is intended to minimize the secondary bond market price distortions that may", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 9: Debt acquired on a non-calendar auction/ private placement", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Debt acquired on a non-calendar auction/ private placement", "page": 32, "level": 2}}, {"headings_1": {"content": "I observed that UGX.510.8Tn was borrowed from the domestic market on the 29 th June 2022 using a private placement. I noted that this domestic borrowing was outside the approved auction-calendar dates. I further noted that the use of private placements to raise funding attracted higher interest charges of UGX.1.2Tn due to absence of competition. Refer to Table", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Bond", "UG12F0709234 10.000% 07-SEP-2023", "2 Years", "29/06/2022", "142.2", "15", "21", "42"], ["Bond", "UG12J0605277 16.000% 06-MAY-2027", "5 Years", "29/06/2022", "31.9", "15", "4.8", "23.9"], ["Bond", "UG12K0403325 16.375% 04-MAR-2032", "10 Years", "29/06/2022", "29.3", "16", "4.7", "46.9"], ["Bond", "UG12K0811352 16.250% 08-NOV-2035", "15 Years", "29/06/2022", "16.2", "16", "2.6", "39.6"], ["Bond", "UG12L0111405 17.500% 01-NOV-2040", "20 Years", "29/06/2022", "291.1", "19", "53.9", "1077.1"], ["", "", "", "**Total**", "**510.8**", "", "**86.9**", "**1,229.50**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Debt acquired on a non-calendar auction/ private placement", "page": 32, "level": 2}}, {"headings_1": {"content": "I observed that UGX.510.8Tn was borrowed from the domestic market on the 29 th June 2022 using a private placement. I noted that this domestic borrowing was outside the approved auction-calendar dates. I further noted that the use of private placements to raise funding attracted higher interest charges of UGX.1.2Tn due to absence of competition. Refer to Table", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Instr umen t", "Instrument ID", "Maturit y", "Auction held", "Amou nt Borro wed (UGX Bn)", "% Intere st to be Charg ed", "Interes t Per Annum (UGX Bn)", "Total interest (UGX Bn)"], "type": "table"}}, {"content": "Source: MoFPED front office desk", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Debt acquired on a non-calendar auction/ private placement", "page": 32, "level": 2}}, {"headings_1": {"content": "I observed that UGX.510.8Tn was borrowed from the domestic market on the 29 th June 2022 using a private placement. I noted that this domestic borrowing was outside the approved auction-calendar dates. I further noted that the use of private placements to raise funding attracted higher interest charges of UGX.1.2Tn due to absence of competition. Refer to Table", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Government borrowing through private placements and use of non-calendar auction days", "metadata": {"headings": [{"headings_0": {"content": "Government borrowing through private placements and use of non-calendar auction days", "page": 32, "level": 2}}, {"headings_1": {"content": "Table 9: Debt acquired on a non-calendar auction/ private placement", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "distorts the domestic markets leading to higher interest rates paid by government. \nManagement explained that Government required these funds as part of a structural", "metadata": {"headings": [{"headings_0": {"content": "Government borrowing through private placements and use of non-calendar auction days", "page": 32, "level": 2}}, {"headings_1": {"content": "Table 9: Debt acquired on a non-calendar auction/ private placement", "page": 32, "level": 2}}, [{"headings_0": {"content": "Government borrowing through private placements and use of non-calendar auction days", "page": 32, "level": 2}}, {"headings_1": {"content": "Table 9: Debt acquired on a non-calendar auction/ private placement", "page": 32, "level": 2}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "benchmark requirement with IMF on partial reimbursements to BoU. It was not practically", "metadata": {"headings": [{"headings_0": {"content": "benchmark requirement with IMF on partial reimbursements to BoU. It was not practically", "page": 32, "level": 2}}, {"headings_1": {"content": "Government borrowing through private placements and use of non-calendar auction days", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "possible to have raised these funds from the domestic market through the auction calendar.", "metadata": {"headings": [{"headings_0": {"content": "benchmark requirement with IMF on partial reimbursements to BoU. It was not practically", "page": 32, "level": 2}}, {"headings_1": {"content": "Government borrowing through private placements and use of non-calendar auction days", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised PS/ST to ensure that domestic borrowing is restricted to only the approved Auction calendar days by Parliament to avoid such high interest rates.", "metadata": {"headings": [{"headings_0": {"content": "I advised PS/ST to ensure that domestic borrowing is restricted to only the approved Auction calendar days by Parliament to avoid such high interest rates.", "page": 32, "level": 4}}, {"headings_1": {"content": "benchmark requirement with IMF on partial reimbursements to BoU. It was not practically", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2.7.5 High cost of Bond switches to Government", "metadata": {"headings": [{"headings_0": {"content": "2.7.5 High cost of Bond switches to Government", "page": 32, "level": 3}}, {"headings_1": {"content": "I advised PS/ST to ensure that domestic borrowing is restricted to only the approved Auction calendar days by Parliament to avoid such high interest rates.", "page": 32, "level": 4}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Operational Framework for Bond Switch Auction 2019 provides that Bond conversion shall", "metadata": {"headings": [{"headings_0": {"content": "The Operational Framework for Bond Switch Auction 2019 provides that Bond conversion shall", "page": 32, "level": 2}}, {"headings_1": {"content": "2.7.5 High cost of Bond switches to Government", "page": 32, "level": 3}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "be done through a Bond Switch auction and shall be undertaken by Bank of Uganda (BoU) on", "metadata": {"headings": [{"headings_0": {"content": "The Operational Framework for Bond Switch Auction 2019 provides that Bond conversion shall", "page": 32, "level": 2}}, {"headings_1": {"content": "2.7.5 High cost of Bond switches to Government", "page": 32, "level": 3}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "instruction of the GoU to exchange a bond with another bond for purposes of restructuring", "metadata": {"headings": [{"headings_0": {"content": "instruction of the GoU to exchange a bond with another bond for purposes of restructuring", "page": 32, "level": 2}}, {"headings_1": {"content": "The Operational Framework for Bond Switch Auction 2019 provides that Bond conversion shall", "page": 32, "level": 2}}], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the debt profile, smoothen interest payment and managing debt levels during periods of reduced government\u2019s financing needs. \n15", "metadata": {"headings": [{"headings_0": {"content": "instruction of the GoU to exchange a bond with another bond for purposes of restructuring", "page": 32, "level": 2}}, {"headings_1": {"content": "The Operational Framework for Bond Switch Auction 2019 provides that Bond conversion shall", "page": 32, "level": 2}}, [{"headings_0": {"content": "instruction of the GoU to exchange a bond with another bond for purposes of restructuring", "page": 32, "level": 2}}, {"headings_1": {"content": "The Operational Framework for Bond Switch Auction 2019 provides that Bond conversion shall", "page": 32, "level": 2}}]], "page": 32, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totalling to UGX.0.9Tn in two consecutive financial years (FY2020/21 and FY2021/22) which resulted into accumulation of accrued interest totalling to UGX.1.184Tn over a period of years. Refer to table below;", "metadata": {"headings": [{"headings_0": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totalling to UGX.0.9Tn in two consecutive financial years (FY2020/21 and FY2021/22) which resulted into accumulation of accrued interest totalling to UGX.1.184Tn over a period of years. Refer to table below;", "page": 33, "level": 4}}, {"headings_1": {"content": "instruction of the GoU to exchange a bond with another bond for purposes of restructuring", "page": 32, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table 10: Bond Switches UGX 0.9Bn", "metadata": {"headings": [{"headings_0": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totalling to UGX.0.9Tn in two consecutive financial years (FY2020/21 and FY2021/22) which resulted into accumulation of accrued interest totalling to UGX.1.184Tn over a period of years. Refer to table below;", "page": 33, "level": 4}}, {"headings_1": {"content": "instruction of the GoU to exchange a bond with another bond for purposes of restructuring", "page": 32, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Bond", "10 years", "2020/21", "21-Jan-21", "28.6", "16", "4.6", "45.7"], ["Bond", "10 years", "2020/21", "21-Jan-21", "41.6", "16", "6.7", "66.5"], ["Bond", "20 years", "2020/21", "21-Jan-21", "67.8", "17.5", "11.9", "237.4"], ["Bond", "5 years", "2020/21", "21-Jan-21", "19.8", "16.6", "3.3", "16.5"], ["Bond", "5 years", "2020/21", "21-Jan-21", "110", "16.6", "18.3", "91.4"], ["Bond", "2 years", "2020/21", "21-Jan-21", "98.8", "11", "10.9", "21.7"], ["Bond", "2 years", "2020/21", "21-Jan-21", "125", "11", "13.8", "27.5"], ["Bond", "15 years", "2020/21", "21-Jan-21", "36", "14.3", "5.1", "77"], ["Bond", "2 Years", "2021/22", "10-Feb-22", "149.1", "11", "16.4", "32.8"], ["Bond", "10 Years", "2021/22", "10-Feb-22", "49.4", "17", "8.4", "84"], ["Bond", "10 Years", "2021/22", "10-Feb-22", "69.4", "16", "11.1", "111.1"], ["Bond", "15 Years", "2021/22", "10-Feb-22", "11.4", "16", "1.8", "27.3"], ["Bond", "20 Years", "2021/22", "10-Feb-22", "98.6", "17.5", "17.3", "345.1"], ["", "", "", "**Total**", "**905.5**", "", "**129.4**", "**1184.1**"]], "metadata": {"headings": [{"headings_0": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totalling to UGX.0.9Tn in two consecutive financial years (FY2020/21 and FY2021/22) which resulted into accumulation of accrued interest totalling to UGX.1.184Tn over a period of years. Refer to table below;", "page": 33, "level": 4}}, {"headings_1": {"content": "instruction of the GoU to exchange a bond with another bond for purposes of restructuring", "page": 32, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Instrumen t", "Tenure", "FY", "Auction Date", "Cost (UGX Bn)", "Interes t rate", "Interes t per annum (UGX Bn)", "Total interest Accumulate d (UGX Bn)"], "type": "table"}}, {"content": "Source: MoFPED front office desk", "metadata": {"headings": [{"headings_0": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totalling to UGX.0.9Tn in two consecutive financial years (FY2020/21 and FY2021/22) which resulted into accumulation of accrued interest totalling to UGX.1.184Tn over a period of years. Refer to table below;", "page": 33, "level": 4}}, {"headings_1": {"content": "instruction of the GoU to exchange a bond with another bond for purposes of restructuring", "page": 32, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "While the intent of bond switches is to postpone redemption of maturing debt, it creates incremental debt at new/prevailing interest rates which are not favourable to Government as", "metadata": {"headings": [{"headings_0": {"content": "While the intent of bond switches is to postpone redemption of maturing debt, it creates incremental debt at new/prevailing interest rates which are not favourable to Government as", "page": 33, "level": 4}}, {"headings_1": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totalling to UGX.0.9Tn in two consecutive financial years (FY2020/21 and FY2021/22) which resulted into accumulation of accrued interest totalling to UGX.1.184Tn over a period of years. Refer to table below;", "page": 33, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "it increases the Public debt. It was further noted that in the same two financial years, the", "metadata": {"headings": [{"headings_0": {"content": "While the intent of bond switches is to postpone redemption of maturing debt, it creates incremental debt at new/prevailing interest rates which are not favourable to Government as", "page": 33, "level": 4}}, {"headings_1": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totalling to UGX.0.9Tn in two consecutive financial years (FY2020/21 and FY2021/22) which resulted into accumulation of accrued interest totalling to UGX.1.184Tn over a period of years. Refer to table below;", "page": 33, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Treasury rolled over debt to a tune UGX.14.6Tn in domestic debt.", "metadata": {"headings": [{"headings_0": {"content": "Treasury rolled over debt to a tune UGX.14.6Tn in domestic debt.", "page": 33, "level": 2}}, {"headings_1": {"content": "While the intent of bond switches is to postpone redemption of maturing debt, it creates incremental debt at new/prevailing interest rates which are not favourable to Government as", "page": 33, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management stated that in the recent past, MoFPED has carried out two bond switches. In", "metadata": {"headings": [{"headings_0": {"content": "Management stated that in the recent past, MoFPED has carried out two bond switches. In", "page": 33, "level": 2}}, {"headings_1": {"content": "Treasury rolled over debt to a tune UGX.14.6Tn in domestic debt.", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "FY2020/21, a successful switch was conducted (favourable yields) with advantages such as: increased the average maturity of the debt portfolio and increased liquidity of benchmark", "metadata": {"headings": [{"headings_0": {"content": "Management stated that in the recent past, MoFPED has carried out two bond switches. In", "page": 33, "level": 2}}, {"headings_1": {"content": "Treasury rolled over debt to a tune UGX.14.6Tn in domestic debt.", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "securities (deepens financial market). In FY2021/22, again, GoU was obliged to honour high", "metadata": {"headings": [{"headings_0": {"content": "securities (deepens financial market). In FY2021/22, again, GoU was obliged to honour high", "page": 33, "level": 2}}, {"headings_1": {"content": "Management stated that in the recent past, MoFPED has carried out two bond switches. In", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "redemptions. Practically, they had three options;", "metadata": {"headings": [{"headings_0": {"content": "securities (deepens financial market). In FY2021/22, again, GoU was obliged to honour high", "page": 33, "level": 2}}, {"headings_1": {"content": "Management stated that in the recent past, MoFPED has carried out two bond switches. In", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "i-", "metadata": {"headings": [{"headings_0": {"content": "i-", "page": 33, "level": 2}}, {"headings_1": {"content": "securities (deepens financial market). In FY2021/22, again, GoU was obliged to honour high", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to budget and retire this obligation (was feasible-GoU operated a deficit budget);", "metadata": {"headings": [{"headings_0": {"content": "i-", "page": 33, "level": 2}}, {"headings_1": {"content": "securities (deepens financial market). In FY2021/22, again, GoU was obliged to honour high", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ii- let BoU pay on their behalf and let her obligation became part of the accumulated", "metadata": {"headings": [{"headings_0": {"content": "ii- let BoU pay on their behalf and let her obligation became part of the accumulated", "page": 33, "level": 4}}, {"headings_1": {"content": "i-", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "reimbursements to BoU. This would not make any difference, because the Central", "metadata": {"headings": [{"headings_0": {"content": "ii- let BoU pay on their behalf and let her obligation became part of the accumulated", "page": 33, "level": 4}}, {"headings_1": {"content": "i-", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "bank charges GoU, interest equivalent to the prevailing market rates;", "metadata": {"headings": [{"headings_0": {"content": "bank charges GoU, interest equivalent to the prevailing market rates;", "page": 33, "level": 2}}, {"headings_1": {"content": "ii- let BoU pay on their behalf and let her obligation became part of the accumulated", "page": 33, "level": 4}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "iii-", "metadata": {"headings": [{"headings_0": {"content": "iii-", "page": 33, "level": 2}}, {"headings_1": {"content": "bank charges GoU, interest equivalent to the prevailing market rates;", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "carry out a bond switch which, would not have come at good rates due to the prevailing high interest environment, but had the above advantages of a switch.", "metadata": {"headings": [{"headings_0": {"content": "iii-", "page": 33, "level": 2}}, {"headings_1": {"content": "bank charges GoU, interest equivalent to the prevailing market rates;", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management is advised to re-evaluate bond switching as a means of debt management and", "metadata": {"headings": [{"headings_0": {"content": "Management is advised to re-evaluate bond switching as a means of debt management and", "page": 33, "level": 2}}, {"headings_1": {"content": "iii-", "page": 33, "level": 2}}], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "further develop policies that will widen the country\u2019s revenues and cash flows so as to reduce on reliance on debt. \n16", "metadata": {"headings": [{"headings_0": {"content": "Management is advised to re-evaluate bond switching as a means of debt management and", "page": 33, "level": 2}}, {"headings_1": {"content": "iii-", "page": 33, "level": 2}}, [{"headings_0": {"content": "Management is advised to re-evaluate bond switching as a means of debt management and", "page": 33, "level": 2}}, {"headings_1": {"content": "iii-", "page": 33, "level": 2}}]], "page": 33, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.7.6 Debt to GDP Ratio", "metadata": {"headings": [{"headings_0": {"content": "2.7.6 Debt to GDP Ratio", "page": 34, "level": 3}}, {"headings_1": {"content": "Management is advised to re-evaluate bond switching as a means of debt management and", "page": 33, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Debt to GDP ratio is a measure that compares what a country owes (total debt) and what", "metadata": {"headings": [{"headings_0": {"content": "2.7.6 Debt to GDP Ratio", "page": 34, "level": 3}}, {"headings_1": {"content": "Management is advised to re-evaluate bond switching as a means of debt management and", "page": 33, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "it produces (manufactures or a service provided). The ratio reliably indicates a country\u2019s ability", "metadata": {"headings": [{"headings_0": {"content": "it produces (manufactures or a service provided). The ratio reliably indicates a country\u2019s ability", "page": 34, "level": 2}}, {"headings_1": {"content": "2.7.6 Debt to GDP Ratio", "page": 34, "level": 3}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to pay back its debt. A high debt-to-GDP ratio may make it more difficult for a Country to pay both internal and external debt and may lead creditors to seek higher interest rates to compensate for financing risk due to likely default or unnecessary debt extension.", "metadata": {"headings": [{"headings_0": {"content": "it produces (manufactures or a service provided). The ratio reliably indicates a country\u2019s ability", "page": 34, "level": 2}}, {"headings_1": {"content": "2.7.6 Debt to GDP Ratio", "page": 34, "level": 3}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing countries are more", "metadata": {"headings": [{"headings_0": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing countries are more", "page": 34, "level": 4}}, {"headings_1": {"content": "it produces (manufactures or a service provided). The ratio reliably indicates a country\u2019s ability", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "prone to economic shocks and exchange rate risk, thus advising on a 50% threshold.", "metadata": {"headings": [{"headings_0": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing countries are more", "page": 34, "level": 4}}, {"headings_1": {"content": "it produces (manufactures or a service provided). The ratio reliably indicates a country\u2019s ability", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "re-computation of Uganda\u2019s Debt to GDP revealed a consistent linear growth over a period", "metadata": {"headings": [{"headings_0": {"content": "re-computation of Uganda\u2019s Debt to GDP revealed a consistent linear growth over a period", "page": 34, "level": 2}}, {"headings_1": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing countries are more", "page": 34, "level": 4}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of five years as Debt to GDP grew by 21% from 31% to 52%. The graph below illustrates the movement;", "metadata": {"headings": [{"headings_0": {"content": "re-computation of Uganda\u2019s Debt to GDP revealed a consistent linear growth over a period", "page": 34, "level": 2}}, {"headings_1": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing countries are more", "page": 34, "level": 4}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Graph Showing Debt to GDP ratio", "metadata": {"headings": [{"headings_0": {"content": "Graph Showing Debt to GDP ratio", "page": 34, "level": 2}}, {"headings_1": {"content": "re-computation of Uganda\u2019s Debt to GDP revealed a consistent linear growth over a period", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["A", "31 41 34 35 51 52 0 20 40 60 80 100 120 140 160 180 Jun 2018 Jun 2019 Jun 2020 Jun 2021 Jun 2022 Jun 2017 **Debt to GDP** GDP Total debt Debt/GDP Expon. (Debt/GDP)"], ["GDP", null], ["Total debt", null], ["51 52 Debt/GDP", null], ["34 35", null], ["Jun 2017", null]], "metadata": {"headings": [{"headings_0": {"content": "Graph Showing Debt to GDP ratio", "page": 34, "level": 2}}, {"headings_1": {"content": "re-computation of Uganda\u2019s Debt to GDP revealed a consistent linear growth over a period", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "Source: Uganda Bureau of Statistics \nFrom the above, it can be seen that though Uganda\u2019s GDP has been increasing over the years since FY2016/17, its debt position has also increased. The rate of increase of debt is higher than the rate of increment in the GDP levels, which creates a risk factor of accumulation of unsustainable debt. \nThe Country is now above the set bench mark by the World Bank for unsustainable Debt. It should be noted that the country is already facing the impact of the public debt which is evidenced by debt restructuring and high cost of borrowing offered by the lenders.", "metadata": {"headings": [{"headings_0": {"content": "Graph Showing Debt to GDP ratio", "page": 34, "level": 2}}, {"headings_1": {"content": "re-computation of Uganda\u2019s Debt to GDP revealed a consistent linear growth over a period", "page": 34, "level": 2}}, [{"headings_0": {"content": "Graph Showing Debt to GDP ratio", "page": 34, "level": 2}}, {"headings_1": {"content": "re-computation of Uganda\u2019s Debt to GDP revealed a consistent linear growth over a period", "page": 34, "level": 2}}], [{"headings_0": {"content": "Graph Showing Debt to GDP ratio", "page": 34, "level": 2}}, {"headings_1": {"content": "re-computation of Uganda\u2019s Debt to GDP revealed a consistent linear growth over a period", "page": 34, "level": 2}}]], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing", "metadata": {"headings": [{"headings_0": {"content": "Management stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing", "page": 34, "level": 4}}, {"headings_1": {"content": "Graph Showing Debt to GDP ratio", "page": 34, "level": 2}}], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "tax revenues as well as re-purposing the budget to areas with large multiplier effects for economic growth. In addition, suffice to note, the debt to GDP ratios are projected to go \n17 \nslightly above the 50% policy threshold by the end of FY2021/22 and to peak at 53.1% in FY2022/23, before gradually reducing to below 50% by the end of FY2025/26. \nThe Accounting Officer should consider alternative ways of reducing dependence on debt while exploring avenues of enhancing revenue generation for the country and/or reducing/rationalising government expenditures. \n2.7.7 Interest to Total Revenue Ratio", "metadata": {"headings": [{"headings_0": {"content": "Management stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing", "page": 34, "level": 4}}, {"headings_1": {"content": "Graph Showing Debt to GDP ratio", "page": 34, "level": 2}}, [{"headings_0": {"content": "Management stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing", "page": 34, "level": 4}}, {"headings_1": {"content": "Graph Showing Debt to GDP ratio", "page": 34, "level": 2}}], [{"headings_0": {"content": "Management stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing", "page": 34, "level": 4}}, {"headings_1": {"content": "Graph Showing Debt to GDP ratio", "page": 34, "level": 2}}], [{"headings_0": {"content": "Management stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing", "page": 34, "level": 4}}, {"headings_1": {"content": "Graph Showing Debt to GDP ratio", "page": 34, "level": 2}}], [{"headings_0": {"content": "Management stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing", "page": 34, "level": 4}}, {"headings_1": {"content": "Graph Showing Debt to GDP ratio", "page": 34, "level": 2}}]], "page": 34, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This benchmark shows the proportion of the domestic revenue that goes into servicing domestic interest costs. Since donor grants are inherently subject to uncertainty, the interest", "metadata": {"headings": [{"headings_0": {"content": "This benchmark shows the proportion of the domestic revenue that goes into servicing domestic interest costs. Since donor grants are inherently subject to uncertainty, the interest", "page": 35, "level": 4}}, {"headings_1": {"content": "Management stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing", "page": 34, "level": 4}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "cost of domestic debt is considered in relation to the domestically-raised component of the", "metadata": {"headings": [{"headings_0": {"content": "This benchmark shows the proportion of the domestic revenue that goes into servicing domestic interest costs. Since donor grants are inherently subject to uncertainty, the interest", "page": 35, "level": 4}}, {"headings_1": {"content": "Management stated that Government is aware of the recent increase in debt levels, largely as a result of the COVID-19 pandemic. To maintain prudent and sustainable levels of public debt, Government is making efforts to reduce borrowing in the medium term, mostly by increasing", "page": 34, "level": 4}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "budget only. The table below shows the assessment of the benchmark over the years;", "metadata": {"headings": [{"headings_0": {"content": "budget only. The table below shows the assessment of the benchmark over the years;", "page": 35, "level": 2}}, {"headings_1": {"content": "This benchmark shows the proportion of the domestic revenue that goes into servicing domestic interest costs. Since donor grants are inherently subject to uncertainty, the interest", "page": 35, "level": 4}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table 11: Showing interest to total revenue ratio", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Showing interest to total revenue ratio", "page": 35, "level": 2}}, {"headings_1": {"content": "budget only. The table below shows the assessment of the benchmark over the years;", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["2021/22", "22.8", "5.5", "24.1", "<12.5"], ["2020/21", "20.2", "3.1", "15.4", "<12.5"], ["2019/20", "17.5", "2.5", "14.2", "<12.5"], ["2018/19", "17.1", "2.0", "11.71", "<12.5"], ["2017/18", "15.2", "1.9", "12.73", "<12.5"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Showing interest to total revenue ratio", "page": 35, "level": 2}}, {"headings_1": {"content": "budget only. The table below shows the assessment of the benchmark over the years;", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Financial year", "Total domestic Revenue \u2013 UGX.Tn", "Total Interest \u2013 UGX.Tn", "% of Interest to revenue", "Bench mark"], "type": "table"}}, {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 24.1% of the revenue being collected is going into servicing interest payments. This is gradually reducing the funds available for", "metadata": {"headings": [{"headings_0": {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 24.1% of the revenue being collected is going into servicing interest payments. This is gradually reducing the funds available for", "page": 35, "level": 4}}, {"headings_1": {"content": "Table 11: Showing interest to total revenue ratio", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "funding other critical Government expenditures.", "metadata": {"headings": [{"headings_0": {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 24.1% of the revenue being collected is going into servicing interest payments. This is gradually reducing the funds available for", "page": 35, "level": 4}}, {"headings_1": {"content": "Table 11: Showing interest to total revenue ratio", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest expenditures at", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest expenditures at", "page": 35, "level": 2}}, {"headings_1": {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 24.1% of the revenue being collected is going into servicing interest payments. This is gradually reducing the funds available for", "page": 35, "level": 4}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the same time increasing revenue mobilisation.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest expenditures at", "page": 35, "level": 2}}, {"headings_1": {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 24.1% of the revenue being collected is going into servicing interest payments. This is gradually reducing the funds available for", "page": 35, "level": 4}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.7.8 Use of Non-concessional loans for Budget support \u2013 UGX.4.5Tn", "metadata": {"headings": [{"headings_0": {"content": "2.7.8 Use of Non-concessional loans for Budget support \u2013 UGX.4.5Tn", "page": 35, "level": 3}}, {"headings_1": {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest expenditures at", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Government Medium Term Debt Strategy has for the past five financial years restricted", "metadata": {"headings": [{"headings_0": {"content": "The Government Medium Term Debt Strategy has for the past five financial years restricted", "page": 35, "level": 2}}, {"headings_1": {"content": "2.7.8 Use of Non-concessional loans for Budget support \u2013 UGX.4.5Tn", "page": 35, "level": 3}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "non concessional/commercial loans to financing infrastructure and self - financing projects through on-lent agreements that have the capacity of generating non tax revenue to enable", "metadata": {"headings": [{"headings_0": {"content": "The Government Medium Term Debt Strategy has for the past five financial years restricted", "page": 35, "level": 2}}, {"headings_1": {"content": "2.7.8 Use of Non-concessional loans for Budget support \u2013 UGX.4.5Tn", "page": 35, "level": 3}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "debt repayment. This has been done in the spirit of ensuring long term debt sustainability.", "metadata": {"headings": [{"headings_0": {"content": "debt repayment. This has been done in the spirit of ensuring long term debt sustainability.", "page": 35, "level": 2}}, {"headings_1": {"content": "The Government Medium Term Debt Strategy has for the past five financial years restricted", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained four (4) non-concessional loans amounting to UGX.4.5Tn for budget support which was not directed to infrastructure development. This therefore means that government", "metadata": {"headings": [{"headings_0": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained four (4) non-concessional loans amounting to UGX.4.5Tn for budget support which was not directed to infrastructure development. This therefore means that government", "page": 35, "level": 4}}, {"headings_1": {"content": "debt repayment. This has been done in the spirit of ensuring long term debt sustainability.", "page": 35, "level": 2}}], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "obtained external debt at non-concessional terms to fund recurrent expenditure such as wage and administrative expenditure at high interest rates, for which repayments are to be incurred in the short term. Table below refers; \n18", "metadata": {"headings": [{"headings_0": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained four (4) non-concessional loans amounting to UGX.4.5Tn for budget support which was not directed to infrastructure development. This therefore means that government", "page": 35, "level": 4}}, {"headings_1": {"content": "debt repayment. This has been done in the spirit of ensuring long term debt sustainability.", "page": 35, "level": 2}}, [{"headings_0": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained four (4) non-concessional loans amounting to UGX.4.5Tn for budget support which was not directed to infrastructure development. This therefore means that government", "page": 35, "level": 4}}, {"headings_1": {"content": "debt repayment. This has been done in the spirit of ensuring long term debt sustainability.", "page": 35, "level": 2}}]], "page": 35, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 12: Showing non-concessional loans for budget support", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing non-concessional loans for budget support", "page": 36, "level": 2}}, {"headings_1": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained four (4) non-concessional loans amounting to UGX.4.5Tn for budget support which was not directed to infrastructure development. This therefore means that government", "page": 35, "level": 4}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["20910000", "Prog. Support", "02.06.2020", "02.06.2027", "Commercial Banks", "4.47", "Euribor", "1.2"], ["20909000", "Prog. Support", "24.03.2020", "25.03.2027", "Commercial Banks", "4.45", "Euribor", "1.1"], ["20931000", "Prog. Support", "13.09.2021", "13.09.2031", "Commercial Banks", "5.5", "Euribor", "0.8"], ["20931000", "Prog. Support", "13.09.2021", "13.09.2031", "Commercial Banks", "5.72", "Libor 6 Months Deposit", "0.6"], ["20923000", "Prog. Support", "08.06.2021", "11.06.2028", "Commercial Banks", "4.75", "Euribor", "0.8"], ["", "", "", "", "", "", "**Total**", "**4.5**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing non-concessional loans for budget support", "page": 36, "level": 2}}, {"headings_1": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained four (4) non-concessional loans amounting to UGX.4.5Tn for budget support which was not directed to infrastructure development. This therefore means that government", "page": 35, "level": 4}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Loan Id", "Purpose", "Date Signed", "Last Payment", "Debt Type", "Interest Rate", "Interest Rate Type", "Outstanding Including Arrears (UGX Tn) 30.06.2022"], "type": "table"}}, {"content": "Source: DMFAS/MoFPED", "metadata": {"headings": [{"headings_0": {"content": "Source: DMFAS/MoFPED", "page": 36, "level": 2}}, {"headings_1": {"content": "Table 12: Showing non-concessional loans for budget support", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In the past, budget support has been financed by grants, domestic debt (i.e. T-bills and T- Bonds), concessional loans with very generous terms and internally generated revenue. Non-", "metadata": {"headings": [{"headings_0": {"content": "Source: DMFAS/MoFPED", "page": 36, "level": 2}}, {"headings_1": {"content": "Table 12: Showing non-concessional loans for budget support", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "concessional debt financing will increase financial leverage and financial risk. It will reduce the", "metadata": {"headings": [{"headings_0": {"content": "concessional debt financing will increase financial leverage and financial risk. It will reduce the", "page": 36, "level": 2}}, {"headings_1": {"content": "Source: DMFAS/MoFPED", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "government\u2019s liquidity, given the fact that commercial loans do not give longer grace periods", "metadata": {"headings": [{"headings_0": {"content": "concessional debt financing will increase financial leverage and financial risk. It will reduce the", "page": 36, "level": 2}}, {"headings_1": {"content": "Source: DMFAS/MoFPED", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "of debt repayment as compared to concessional loans. Commercial bank debt often has higher interest rates and contracting fees which is never a requirement for concessional loans. The", "metadata": {"headings": [{"headings_0": {"content": "of debt repayment as compared to concessional loans. Commercial bank debt often has higher interest rates and contracting fees which is never a requirement for concessional loans. The", "page": 36, "level": 4}}, {"headings_1": {"content": "concessional debt financing will increase financial leverage and financial risk. It will reduce the", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "country further runs a risk of losing its national key assets in the event of default. \nManagement explained that concessional financing is limited and Government has been forced to borrow from semi-concessional institutions to meet its liquidity obligations. \nManagement is advised to consider financing Budget support with loans that have concessional terms, to avoid high interest payments and very short grace periods.", "metadata": {"headings": [{"headings_0": {"content": "of debt repayment as compared to concessional loans. Commercial bank debt often has higher interest rates and contracting fees which is never a requirement for concessional loans. The", "page": 36, "level": 4}}, {"headings_1": {"content": "concessional debt financing will increase financial leverage and financial risk. It will reduce the", "page": 36, "level": 2}}, [{"headings_0": {"content": "of debt repayment as compared to concessional loans. Commercial bank debt often has higher interest rates and contracting fees which is never a requirement for concessional loans. The", "page": 36, "level": 4}}, {"headings_1": {"content": "concessional debt financing will increase financial leverage and financial risk. It will reduce the", "page": 36, "level": 2}}], [{"headings_0": {"content": "of debt repayment as compared to concessional loans. Commercial bank debt often has higher interest rates and contracting fees which is never a requirement for concessional loans. The", "page": 36, "level": 4}}, {"headings_1": {"content": "concessional debt financing will increase financial leverage and financial risk. It will reduce the", "page": 36, "level": 2}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.7.9 Continued high Commitment Fees", "metadata": {"headings": [{"headings_0": {"content": "2.7.9 Continued high Commitment Fees", "page": 36, "level": 3}}, {"headings_1": {"content": "of debt repayment as compared to concessional loans. Commercial bank debt often has higher interest rates and contracting fees which is never a requirement for concessional loans. The", "page": 36, "level": 4}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. I", "metadata": {"headings": [{"headings_0": {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. I", "page": 36, "level": 2}}, {"headings_1": {"content": "2.7.9 Continued high Commitment Fees", "page": 36, "level": 3}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "performed a trend analysis of commitment fees over the past five years and noted that a total of UGX.359.5Bn was paid as commitment fees. There was a slight decline by 2% between the", "metadata": {"headings": [{"headings_0": {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. I", "page": 36, "level": 2}}, {"headings_1": {"content": "2.7.9 Continued high Commitment Fees", "page": 36, "level": 3}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "FY2020/21 and FY21/22, from UGX.79.1Bn to UGX.77.5Bn. The table below refers;", "metadata": {"headings": [{"headings_0": {"content": "FY2020/21 and FY21/22, from UGX.79.1Bn to UGX.77.5Bn. The table below refers;", "page": 36, "level": 2}}, {"headings_1": {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. I", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table 13: Showing commitment fees", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing commitment fees", "page": 36, "level": 2}}, {"headings_1": {"content": "FY2020/21 and FY21/22, from UGX.79.1Bn to UGX.77.5Bn. The table below refers;", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["2021/22", "77.5", "-2%"], ["2020/21", "79.1", "1%"], ["2019/20", "78.6", "-10%"], ["2018/19", "87.8", "140%"], ["2017/18", "36.5", ""], ["**Total**", "359.5", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing commitment fees", "page": 36, "level": 2}}, {"headings_1": {"content": "FY2020/21 and FY21/22, from UGX.79.1Bn to UGX.77.5Bn. The table below refers;", "page": 36, "level": 2}}], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Financial year", "Commitment fees Paid (UGX Bn)", "Percentage charge"], "type": "table"}}, {"content": "OAG Analysis \n19", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing commitment fees", "page": 36, "level": 2}}, {"headings_1": {"content": "FY2020/21 and FY21/22, from UGX.79.1Bn to UGX.77.5Bn. The table below refers;", "page": 36, "level": 2}}, [{"headings_0": {"content": "Table 13: Showing commitment fees", "page": 36, "level": 2}}, {"headings_1": {"content": "FY2020/21 and FY21/22, from UGX.79.1Bn to UGX.77.5Bn. The table below refers;", "page": 36, "level": 2}}]], "page": 36, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "However, UGX.31.6Bn of commitment fee payments was a result of a loan obtained for", "metadata": {"headings": [{"headings_0": {"content": "However, UGX.31.6Bn of commitment fee payments was a result of a loan obtained for", "page": 37, "level": 2}}, {"headings_1": {"content": "Table 13: Showing commitment fees", "page": 36, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "budget support in the year under review. Relatedly I noted that at the end of the financial", "metadata": {"headings": [{"headings_0": {"content": "However, UGX.31.6Bn of commitment fee payments was a result of a loan obtained for", "page": 37, "level": 2}}, {"headings_1": {"content": "Table 13: Showing commitment fees", "page": 36, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "year 2021/22, undisbursed loans stood at UGX.15.6Tn. Government\u2019s failure to draw down", "metadata": {"headings": [{"headings_0": {"content": "year 2021/22, undisbursed loans stood at UGX.15.6Tn. Government\u2019s failure to draw down", "page": 37, "level": 2}}, {"headings_1": {"content": "However, UGX.31.6Bn of commitment fee payments was a result of a loan obtained for", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and low absorption of contracted government debt continue to attract high commitment fees and affect service delivery.", "metadata": {"headings": [{"headings_0": {"content": "year 2021/22, undisbursed loans stood at UGX.15.6Tn. Government\u2019s failure to draw down", "page": 37, "level": 2}}, {"headings_1": {"content": "However, UGX.31.6Bn of commitment fee payments was a result of a loan obtained for", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management explained that the Ministry is aware of the problem of payment of Commitment fees due to delays in signing of Agreements when Sectors and implementers of projects are not ready. Going forward, the Ministry will only sign financing Agreements when sectors are ready to implement the projects to avoid payment of commitment fees. In addition, emphasis", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the Ministry is aware of the problem of payment of Commitment fees due to delays in signing of Agreements when Sectors and implementers of projects are not ready. Going forward, the Ministry will only sign financing Agreements when sectors are ready to implement the projects to avoid payment of commitment fees. In addition, emphasis", "page": 37, "level": 4}}, {"headings_1": {"content": "year 2021/22, undisbursed loans stood at UGX.15.6Tn. Government\u2019s failure to draw down", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "is being made on ensuring that feasibility studies are conducted before projects are submitted to parliament. \nI advised Government to identify and resolve any bottlenecks hindering the smooth implementation of projects/programmes and activities so as to increase its loan/debt absorption rates. \n2.8 \nCANCELLATION OF THE LOAN FOR CONSTRUCTION OF MUZIZI HYDROPOWER", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the Ministry is aware of the problem of payment of Commitment fees due to delays in signing of Agreements when Sectors and implementers of projects are not ready. Going forward, the Ministry will only sign financing Agreements when sectors are ready to implement the projects to avoid payment of commitment fees. In addition, emphasis", "page": 37, "level": 4}}, {"headings_1": {"content": "year 2021/22, undisbursed loans stood at UGX.15.6Tn. Government\u2019s failure to draw down", "page": 37, "level": 2}}, [{"headings_0": {"content": "Management explained that the Ministry is aware of the problem of payment of Commitment fees due to delays in signing of Agreements when Sectors and implementers of projects are not ready. Going forward, the Ministry will only sign financing Agreements when sectors are ready to implement the projects to avoid payment of commitment fees. In addition, emphasis", "page": 37, "level": 4}}, {"headings_1": {"content": "year 2021/22, undisbursed loans stood at UGX.15.6Tn. Government\u2019s failure to draw down", "page": 37, "level": 2}}], [{"headings_0": {"content": "Management explained that the Ministry is aware of the problem of payment of Commitment fees due to delays in signing of Agreements when Sectors and implementers of projects are not ready. Going forward, the Ministry will only sign financing Agreements when sectors are ready to implement the projects to avoid payment of commitment fees. In addition, emphasis", "page": 37, "level": 4}}, {"headings_1": {"content": "year 2021/22, undisbursed loans stood at UGX.15.6Tn. Government\u2019s failure to draw down", "page": 37, "level": 2}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "PLANT", "metadata": {"headings": [{"headings_0": {"content": "PLANT", "page": 37, "level": 3}}, {"headings_1": {"content": "Management explained that the Ministry is aware of the problem of payment of Commitment fees due to delays in signing of Agreements when Sectors and implementers of projects are not ready. Going forward, the Ministry will only sign financing Agreements when sectors are ready to implement the projects to avoid payment of commitment fees. In addition, emphasis", "page": 37, "level": 4}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In the year 2016, the GoU signed financing agreements with the ADF and KFW to fund the construction of a hydropower plant in Muzizi the project was for the construction of a 45 MW", "metadata": {"headings": [{"headings_0": {"content": "PLANT", "page": 37, "level": 3}}, {"headings_1": {"content": "Management explained that the Ministry is aware of the problem of payment of Commitment fees due to delays in signing of Agreements when Sectors and implementers of projects are not ready. Going forward, the Ministry will only sign financing Agreements when sectors are ready to implement the projects to avoid payment of commitment fees. In addition, emphasis", "page": 37, "level": 4}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Muzizi hydropower plant in western Uganda with the aim of improving the electricity supply", "metadata": {"headings": [{"headings_0": {"content": "Muzizi hydropower plant in western Uganda with the aim of improving the electricity supply", "page": 37, "level": 2}}, {"headings_1": {"content": "PLANT", "page": 37, "level": 3}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to the growing economy and the households. \nIn my report of the FY 19/20, I pointed out the challenges of under absorption of funds for this project and in the report for FY 20/21, I further emphasized the losses associated with the failure to absorb the said loan. \nIn a letter dated 22nd February 2022, the Minister sought to cancel the loan agreement entered into with KFW, to which KFW acknowledged and agreed to the cancellation of the loan. The table shows the details of the loans;", "metadata": {"headings": [{"headings_0": {"content": "Muzizi hydropower plant in western Uganda with the aim of improving the electricity supply", "page": 37, "level": 2}}, {"headings_1": {"content": "PLANT", "page": 37, "level": 3}}, [{"headings_0": {"content": "Muzizi hydropower plant in western Uganda with the aim of improving the electricity supply", "page": 37, "level": 2}}, {"headings_1": {"content": "PLANT", "page": 37, "level": 3}}], [{"headings_0": {"content": "Muzizi hydropower plant in western Uganda with the aim of improving the electricity supply", "page": 37, "level": 2}}, {"headings_1": {"content": "PLANT", "page": 37, "level": 3}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 14: Showing cancelled loans", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing cancelled loans", "page": 37, "level": 2}}, {"headings_1": {"content": "Muzizi hydropower plant in western Uganda with the aim of improving the electricity supply", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Construction of Muzizi Hydropower Plant", "40", "25 November 2016"], ["2", "Construction of Muzizi Hydropower Plant", "45", "09 December 2016"], ["3", "KfW Grant Finance (Euros)", "5.36", "22 September 2015"], ["", "**TOTAL**", "**90.36**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing cancelled loans", "page": 37, "level": 2}}, {"headings_1": {"content": "Muzizi hydropower plant in western Uganda with the aim of improving the electricity supply", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Loan particulars", "Loan Amount (Euro Mn)", "Date of signing"], "type": "table"}}, {"content": "I noted that by the time of cancellation of the loan, no disbursement had been made. However,", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Showing cancelled loans", "page": 37, "level": 2}}, {"headings_1": {"content": "Muzizi hydropower plant in western Uganda with the aim of improving the electricity supply", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "UGX.3.97Bn had been incurred as commitment fees to secure the loan. Another UGX.4.66Bn (1.2Mn Euros) is payable by government as cancelation fees. This is a loss to GoU considering that the funds were paid for no particular gain.", "metadata": {"headings": [{"headings_0": {"content": "UGX.3.97Bn had been incurred as commitment fees to secure the loan. Another UGX.4.66Bn (1.2Mn Euros) is payable by government as cancelation fees. This is a loss to GoU considering that the funds were paid for no particular gain.", "page": 37, "level": 4}}, {"headings_1": {"content": "Table 14: Showing cancelled loans", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Failure to implement the project meant that the intended economic and social benefits were", "metadata": {"headings": [{"headings_0": {"content": "Failure to implement the project meant that the intended economic and social benefits were", "page": 37, "level": 2}}, {"headings_1": {"content": "UGX.3.97Bn had been incurred as commitment fees to secure the loan. Another UGX.4.66Bn (1.2Mn Euros) is payable by government as cancelation fees. This is a loss to GoU considering that the funds were paid for no particular gain.", "page": 37, "level": 4}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "not achieved.", "metadata": {"headings": [{"headings_0": {"content": "Failure to implement the project meant that the intended economic and social benefits were", "page": 37, "level": 2}}, {"headings_1": {"content": "UGX.3.97Bn had been incurred as commitment fees to secure the loan. Another UGX.4.66Bn (1.2Mn Euros) is payable by government as cancelation fees. This is a loss to GoU considering that the funds were paid for no particular gain.", "page": 37, "level": 4}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the PS/ST to ensure that projects are subjected to a comprehensive appraisal by", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to ensure that projects are subjected to a comprehensive appraisal by", "page": 37, "level": 2}}, {"headings_1": {"content": "Failure to implement the project meant that the intended economic and social benefits were", "page": 37, "level": 2}}], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the development committee before committing government. \n20 \n2.9 \nREVIEW OF JINJA EXPRESS HIGHWAY PROJECT", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to ensure that projects are subjected to a comprehensive appraisal by", "page": 37, "level": 2}}, {"headings_1": {"content": "Failure to implement the project meant that the intended economic and social benefits were", "page": 37, "level": 2}}, [{"headings_0": {"content": "I advised the PS/ST to ensure that projects are subjected to a comprehensive appraisal by", "page": 37, "level": 2}}, {"headings_1": {"content": "Failure to implement the project meant that the intended economic and social benefits were", "page": 37, "level": 2}}], [{"headings_0": {"content": "I advised the PS/ST to ensure that projects are subjected to a comprehensive appraisal by", "page": 37, "level": 2}}, {"headings_1": {"content": "Failure to implement the project meant that the intended economic and social benefits were", "page": 37, "level": 2}}]], "page": 37, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Kampala-Jinja Expressway Project Phase 1 agreement was entered into between the GOU and the African Development Bank for a total amount of USD.229.5Mn (equivalent to UGX.0.863Tn). The parties agreed to 0.25% (beginning 60 days after the date of the loan", "metadata": {"headings": [{"headings_0": {"content": "Kampala-Jinja Expressway Project Phase 1 agreement was entered into between the GOU and the African Development Bank for a total amount of USD.229.5Mn (equivalent to UGX.0.863Tn). The parties agreed to 0.25% (beginning 60 days after the date of the loan", "page": 38, "level": 4}}, {"headings_1": {"content": "I advised the PS/ST to ensure that projects are subjected to a comprehensive appraisal by", "page": 37, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "agreement) commitment fee and front end fees of 0.25% (not later than 60 days after the date of entry of the agreement.", "metadata": {"headings": [{"headings_0": {"content": "Kampala-Jinja Expressway Project Phase 1 agreement was entered into between the GOU and the African Development Bank for a total amount of USD.229.5Mn (equivalent to UGX.0.863Tn). The parties agreed to 0.25% (beginning 60 days after the date of the loan", "page": 38, "level": 4}}, {"headings_1": {"content": "I advised the PS/ST to ensure that projects are subjected to a comprehensive appraisal by", "page": 37, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The loan was secured to finance Phase 1 of the construction of 77Km Kampala- Jinja expressway project. Development of the first 35Kms from Kampala to Namagunga and the Kampala Southern Bypass is supposed to be completed by 2023.", "metadata": {"headings": [{"headings_0": {"content": "The loan was secured to finance Phase 1 of the construction of 77Km Kampala- Jinja expressway project. Development of the first 35Kms from Kampala to Namagunga and the Kampala Southern Bypass is supposed to be completed by 2023.", "page": 38, "level": 4}}, {"headings_1": {"content": "Kampala-Jinja Expressway Project Phase 1 agreement was entered into between the GOU and the African Development Bank for a total amount of USD.229.5Mn (equivalent to UGX.0.863Tn). The parties agreed to 0.25% (beginning 60 days after the date of the loan", "page": 38, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The following Observations were noted;", "metadata": {"headings": [{"headings_0": {"content": "The loan was secured to finance Phase 1 of the construction of 77Km Kampala- Jinja expressway project. Development of the first 35Kms from Kampala to Namagunga and the Kampala Southern Bypass is supposed to be completed by 2023.", "page": 38, "level": 4}}, {"headings_1": {"content": "Kampala-Jinja Expressway Project Phase 1 agreement was entered into between the GOU and the African Development Bank for a total amount of USD.229.5Mn (equivalent to UGX.0.863Tn). The parties agreed to 0.25% (beginning 60 days after the date of the loan", "page": 38, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 In spite of the availability of the funds, the project had not commenced.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In spite of the availability of the funds, the project had not commenced.", "page": 38, "level": 2}}, {"headings_1": {"content": "The loan was secured to finance Phase 1 of the construction of 77Km Kampala- Jinja expressway project. Development of the first 35Kms from Kampala to Namagunga and the Kampala Southern Bypass is supposed to be completed by 2023.", "page": 38, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 In the FY 20/21, no funds were drawn from this facility indicating the slowdown of work on the project. It was however noted that a total of USD.0.8Mn (UGX.3Bn)", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In the FY 20/21, no funds were drawn from this facility indicating the slowdown of work on the project. It was however noted that a total of USD.0.8Mn (UGX.3Bn)", "page": 38, "level": 4}}, {"headings_1": {"content": "\uf0b7 In spite of the availability of the funds, the project had not commenced.", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "was paid to the lender as commission fees for the undisbursed funds as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In the FY 20/21, no funds were drawn from this facility indicating the slowdown of work on the project. It was however noted that a total of USD.0.8Mn (UGX.3Bn)", "page": 38, "level": 4}}, {"headings_1": {"content": "\uf0b7 In spite of the availability of the funds, the project had not commenced.", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 15: Showing commission fees paid", "metadata": {"headings": [{"headings_0": {"content": "Table 15: Showing commission fees paid", "page": 38, "level": 2}}, {"headings_1": {"content": "\uf0b7 In the FY 20/21, no funds were drawn from this facility indicating the slowdown of work on the project. It was however noted that a total of USD.0.8Mn (UGX.3Bn)", "page": 38, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Front End Fee \u2013Kampala Jinja Expressway Project", "573,675", "3,570.57", "2.1"], ["2", "\u2026003201 Kampala \u2013 Jinja Expressway 1", "251,982", "3,550.43", "0.9"], ["", "**TOTAL**", "**825,657**", "", "**3**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 15: Showing commission fees paid", "page": 38, "level": 2}}, {"headings_1": {"content": "\uf0b7 In the FY 20/21, no funds were drawn from this facility indicating the slowdown of work on the project. It was however noted that a total of USD.0.8Mn (UGX.3Bn)", "page": 38, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Description", "Amount (USD)", "Exchange Rate\\`", "Amount (UGX.Bn)"], "type": "table"}}, {"content": "This expenditure constitutes a nugatory expense considering that the funds are paid for no particular gain. The delays in project implementation impact on the economic and social development of the country. Besides the associated commitment fees are wasteful.", "metadata": {"headings": [{"headings_0": {"content": "This expenditure constitutes a nugatory expense considering that the funds are paid for no particular gain. The delays in project implementation impact on the economic and social development of the country. Besides the associated commitment fees are wasteful.", "page": 38, "level": 4}}, {"headings_1": {"content": "Table 15: Showing commission fees paid", "page": 38, "level": 2}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management explained that the project execution has delayed because of protracted procurement processes by UNRA. This matter has been discussed with UNRA during portfolio reviews for ADB funded projects. In future, such scenarios will be addressed through advance", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the project execution has delayed because of protracted procurement processes by UNRA. This matter has been discussed with UNRA during portfolio reviews for ADB funded projects. In future, such scenarios will be addressed through advance", "page": 38, "level": 4}}, {"headings_1": {"content": "This expenditure constitutes a nugatory expense considering that the funds are paid for no particular gain. The delays in project implementation impact on the economic and social development of the country. Besides the associated commitment fees are wasteful.", "page": 38, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "procurement processes to ensure that projects are implemented as planned as soon as Financing Agreements are signed. \nManagement is advised to ensure the absorption of all loans to avoid exposing the GOU to losses in form of commission fees for undisbursed funds.", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the project execution has delayed because of protracted procurement processes by UNRA. This matter has been discussed with UNRA during portfolio reviews for ADB funded projects. In future, such scenarios will be addressed through advance", "page": 38, "level": 4}}, {"headings_1": {"content": "This expenditure constitutes a nugatory expense considering that the funds are paid for no particular gain. The delays in project implementation impact on the economic and social development of the country. Besides the associated commitment fees are wasteful.", "page": 38, "level": 4}}, [{"headings_0": {"content": "Management explained that the project execution has delayed because of protracted procurement processes by UNRA. This matter has been discussed with UNRA during portfolio reviews for ADB funded projects. In future, such scenarios will be addressed through advance", "page": 38, "level": 4}}, {"headings_1": {"content": "This expenditure constitutes a nugatory expense considering that the funds are paid for no particular gain. The delays in project implementation impact on the economic and social development of the country. Besides the associated commitment fees are wasteful.", "page": 38, "level": 4}}]], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.10 COMMERCIAL CONTRACT FOR THE REFURBISHMENT OF THE METER GAUGE", "metadata": {"headings": [{"headings_0": {"content": "2.10 COMMERCIAL CONTRACT FOR THE REFURBISHMENT OF THE METER GAUGE", "page": 38, "level": 3}}, {"headings_1": {"content": "Management explained that the project execution has delayed because of protracted procurement processes by UNRA. This matter has been discussed with UNRA during portfolio reviews for ADB funded projects. In future, such scenarios will be addressed through advance", "page": 38, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "RAILWAY LINE KAMPALA - MALABA (250KM)", "metadata": {"headings": [{"headings_0": {"content": "2.10 COMMERCIAL CONTRACT FOR THE REFURBISHMENT OF THE METER GAUGE", "page": 38, "level": 3}}, {"headings_1": {"content": "Management explained that the project execution has delayed because of protracted procurement processes by UNRA. This matter has been discussed with UNRA during portfolio reviews for ADB funded projects. In future, such scenarios will be addressed through advance", "page": 38, "level": 4}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The GoU entered into a facility agreement with the Italian Government for a financial facility of Euro.16.9Mn (equivalent to UGX.67Bn) as a commercial contract for the refurbishment of the Meter Gauge Railway line Kampala - Malaba (250KM). The contract provided that the", "metadata": {"headings": [{"headings_0": {"content": "The GoU entered into a facility agreement with the Italian Government for a financial facility of Euro.16.9Mn (equivalent to UGX.67Bn) as a commercial contract for the refurbishment of the Meter Gauge Railway line Kampala - Malaba (250KM). The contract provided that the", "page": 38, "level": 4}}, {"headings_1": {"content": "2.10 COMMERCIAL CONTRACT FOR THE REFURBISHMENT OF THE METER GAUGE", "page": 38, "level": 3}}], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "drawdown deadline for the facility was to be Sixty months from coming into effect of the \n21 \nagreement with option to extend to 30 days before expiry of the date. The parties agreed for an interest rate of 3.7% to be charged on the disbursed amount per annum.", "metadata": {"headings": [{"headings_0": {"content": "The GoU entered into a facility agreement with the Italian Government for a financial facility of Euro.16.9Mn (equivalent to UGX.67Bn) as a commercial contract for the refurbishment of the Meter Gauge Railway line Kampala - Malaba (250KM). The contract provided that the", "page": 38, "level": 4}}, {"headings_1": {"content": "2.10 COMMERCIAL CONTRACT FOR THE REFURBISHMENT OF THE METER GAUGE", "page": 38, "level": 3}}, [{"headings_0": {"content": "The GoU entered into a facility agreement with the Italian Government for a financial facility of Euro.16.9Mn (equivalent to UGX.67Bn) as a commercial contract for the refurbishment of the Meter Gauge Railway line Kampala - Malaba (250KM). The contract provided that the", "page": 38, "level": 4}}, {"headings_1": {"content": "2.10 COMMERCIAL CONTRACT FOR THE REFURBISHMENT OF THE METER GAUGE", "page": 38, "level": 3}}], [{"headings_0": {"content": "The GoU entered into a facility agreement with the Italian Government for a financial facility of Euro.16.9Mn (equivalent to UGX.67Bn) as a commercial contract for the refurbishment of the Meter Gauge Railway line Kampala - Malaba (250KM). The contract provided that the", "page": 38, "level": 4}}, {"headings_1": {"content": "2.10 COMMERCIAL CONTRACT FOR THE REFURBISHMENT OF THE METER GAUGE", "page": 38, "level": 3}}]], "page": 38, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that a total of UGX.67Bn had been drawn by GoU from this facility since it came into", "metadata": {"headings": [{"headings_0": {"content": "I noted that a total of UGX.67Bn had been drawn by GoU from this facility since it came into", "page": 39, "level": 2}}, {"headings_1": {"content": "The GoU entered into a facility agreement with the Italian Government for a financial facility of Euro.16.9Mn (equivalent to UGX.67Bn) as a commercial contract for the refurbishment of the Meter Gauge Railway line Kampala - Malaba (250KM). The contract provided that the", "page": 38, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "effect.", "metadata": {"headings": [{"headings_0": {"content": "I noted that a total of UGX.67Bn had been drawn by GoU from this facility since it came into", "page": 39, "level": 2}}, {"headings_1": {"content": "The GoU entered into a facility agreement with the Italian Government for a financial facility of Euro.16.9Mn (equivalent to UGX.67Bn) as a commercial contract for the refurbishment of the Meter Gauge Railway line Kampala - Malaba (250KM). The contract provided that the", "page": 38, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "A review of the signed agreement against the Minutes of the National Economy Committee of parliament when approving the loan request by the MoFPED revealed that although the", "metadata": {"headings": [{"headings_0": {"content": "A review of the signed agreement against the Minutes of the National Economy Committee of parliament when approving the loan request by the MoFPED revealed that although the", "page": 39, "level": 4}}, {"headings_1": {"content": "I noted that a total of UGX.67Bn had been drawn by GoU from this facility since it came into", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "parliament authorized interest to be charged on the loan of 3.6% of the disbursed amount,", "metadata": {"headings": [{"headings_0": {"content": "A review of the signed agreement against the Minutes of the National Economy Committee of parliament when approving the loan request by the MoFPED revealed that although the", "page": 39, "level": 4}}, {"headings_1": {"content": "I noted that a total of UGX.67Bn had been drawn by GoU from this facility since it came into", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the final loan agreement however indicated interest of 3.7%. The loan agreement condition on interest therefore contradicted what was approved by Parliament.", "metadata": {"headings": [{"headings_0": {"content": "the final loan agreement however indicated interest of 3.7%. The loan agreement condition on interest therefore contradicted what was approved by Parliament.", "page": 39, "level": 4}}, {"headings_1": {"content": "A review of the signed agreement against the Minutes of the National Economy Committee of parliament when approving the loan request by the MoFPED revealed that although the", "page": 39, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officer stated that the Financing for the Meter Gauge Railway Line project is blended financing with tranche2 of Euro 16.9Mn being semi-concessional with a Maturity", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer stated that the Financing for the Meter Gauge Railway Line project is blended financing with tranche2 of Euro 16.9Mn being semi-concessional with a Maturity", "page": 39, "level": 4}}, {"headings_1": {"content": "the final loan agreement however indicated interest of 3.7%. The loan agreement condition on interest therefore contradicted what was approved by Parliament.", "page": 39, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Period of 20 years, Grace period of 5 years, Interest of 2% p.a, Management Fees of 0.25%", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer stated that the Financing for the Meter Gauge Railway Line project is blended financing with tranche2 of Euro 16.9Mn being semi-concessional with a Maturity", "page": 39, "level": 4}}, {"headings_1": {"content": "the final loan agreement however indicated interest of 3.7%. The loan agreement condition on interest therefore contradicted what was approved by Parliament.", "page": 39, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and Commitment Fees of 0.25% while Tranche 1 amounting to Euro 9.1Mn is highly", "metadata": {"headings": [{"headings_0": {"content": "and Commitment Fees of 0.25% while Tranche 1 amounting to Euro 9.1Mn is highly", "page": 39, "level": 2}}, {"headings_1": {"content": "The Accounting Officer stated that the Financing for the Meter Gauge Railway Line project is blended financing with tranche2 of Euro 16.9Mn being semi-concessional with a Maturity", "page": 39, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "concessional with a Maturity Period of 50 years, Grace period of 15 years, interest of 0.055%,", "metadata": {"headings": [{"headings_0": {"content": "and Commitment Fees of 0.25% while Tranche 1 amounting to Euro 9.1Mn is highly", "page": 39, "level": 2}}, {"headings_1": {"content": "The Accounting Officer stated that the Financing for the Meter Gauge Railway Line project is blended financing with tranche2 of Euro 16.9Mn being semi-concessional with a Maturity", "page": 39, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management Fees of 0.1% and Commitment Fees of 0.1% thus the financing was adequately negotiated as per the prevailing time. This is being handled in all current agreements.", "metadata": {"headings": [{"headings_0": {"content": "Management Fees of 0.1% and Commitment Fees of 0.1% thus the financing was adequately negotiated as per the prevailing time. This is being handled in all current agreements.", "page": 39, "level": 4}}, {"headings_1": {"content": "and Commitment Fees of 0.25% while Tranche 1 amounting to Euro 9.1Mn is highly", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Government to be more cautious in the acquisition of loans to ensure the terms of the loan agreement are consistent with parliamentary approvals.", "metadata": {"headings": [{"headings_0": {"content": "Management Fees of 0.1% and Commitment Fees of 0.1% thus the financing was adequately negotiated as per the prevailing time. This is being handled in all current agreements.", "page": 39, "level": 4}}, {"headings_1": {"content": "and Commitment Fees of 0.25% while Tranche 1 amounting to Euro 9.1Mn is highly", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.11 CONCESSIONAL LOAN AGREEMENT TO FINANCE CAPACITY BUILDING FOR THE RAILWAYS SYSTEM IN UGANDA", "metadata": {"headings": [{"headings_0": {"content": "2.11 CONCESSIONAL LOAN AGREEMENT TO FINANCE CAPACITY BUILDING FOR THE RAILWAYS SYSTEM IN UGANDA", "page": 39, "level": 1}}, {"headings_1": {"content": "Management Fees of 0.1% and Commitment Fees of 0.1% thus the financing was adequately negotiated as per the prevailing time. This is being handled in all current agreements.", "page": 39, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In a resolution of the Parliamentary Committee dated May 2021, the National Economic Committee (NEC) of Parliament approved the following facilities for the Kampala Meter Gauge", "metadata": {"headings": [{"headings_0": {"content": "In a resolution of the Parliamentary Committee dated May 2021, the National Economic Committee (NEC) of Parliament approved the following facilities for the Kampala Meter Gauge", "page": 39, "level": 4}}, {"headings_1": {"content": "2.11 CONCESSIONAL LOAN AGREEMENT TO FINANCE CAPACITY BUILDING FOR THE RAILWAYS SYSTEM IN UGANDA", "page": 39, "level": 1}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "railway project as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "In a resolution of the Parliamentary Committee dated May 2021, the National Economic Committee (NEC) of Parliament approved the following facilities for the Kampala Meter Gauge", "page": 39, "level": 4}}, {"headings_1": {"content": "2.11 CONCESSIONAL LOAN AGREEMENT TO FINANCE CAPACITY BUILDING FOR THE RAILWAYS SYSTEM IN UGANDA", "page": 39, "level": 1}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 16: Showing approvals by NEC", "metadata": {"headings": [{"headings_0": {"content": "Table 16: Showing approvals by NEC", "page": 39, "level": 2}}, {"headings_1": {"content": "In a resolution of the Parliamentary Committee dated May 2021, the National Economic Committee (NEC) of Parliament approved the following facilities for the Kampala Meter Gauge", "page": 39, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["African Development Fund", "179.6", "216.7"], ["African Development Bank", "69.9", "84.4"], ["Corporate Internationalization Fund of **Spain**", "", "26"], ["**TOTAL**", "249.5", "327.1"]], "metadata": {"headings": [{"headings_0": {"content": "Table 16: Showing approvals by NEC", "page": 39, "level": 2}}, {"headings_1": {"content": "In a resolution of the Parliamentary Committee dated May 2021, the National Economic Committee (NEC) of Parliament approved the following facilities for the Kampala Meter Gauge", "page": 39, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Lender", "Amount (UA) Mn", "Amount (Euro.Mn)"], "type": "table"}}, {"content": "Subsequently, the GoU entered into a facility agreement with the Spanish Government for a financial facility of Euro 9,120,100 (equivalent to UGX.36Bn) as a concessional facility to", "metadata": {"headings": [{"headings_0": {"content": "Subsequently, the GoU entered into a facility agreement with the Spanish Government for a financial facility of Euro 9,120,100 (equivalent to UGX.36Bn) as a concessional facility to", "page": 39, "level": 4}}, {"headings_1": {"content": "Table 16: Showing approvals by NEC", "page": 39, "level": 2}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "finance the strategic consultant services for capacity building for the railways systems in Uganda. It was agreed by the parties that the drawdown deadline for the facility would be Sixty months from coming into effect of the agreement with an option to extend to 30 days before expiry of the date. The parties agreed on a fixed annual interest rate of 0.055% payable at 6 month intervals on all disbursed funds. The GOU would also be charged a Commission of 0.1% per year applied to all the amounts that have not been withdrawn during drawdown period, and would commence six (6) months after the agreement comes into force. \nIt was further agreed that a flat management commission of 0.1% shall be applied to the total", "metadata": {"headings": [{"headings_0": {"content": "Subsequently, the GoU entered into a facility agreement with the Spanish Government for a financial facility of Euro 9,120,100 (equivalent to UGX.36Bn) as a concessional facility to", "page": 39, "level": 4}}, {"headings_1": {"content": "Table 16: Showing approvals by NEC", "page": 39, "level": 2}}, [{"headings_0": {"content": "Subsequently, the GoU entered into a facility agreement with the Spanish Government for a financial facility of Euro 9,120,100 (equivalent to UGX.36Bn) as a concessional facility to", "page": 39, "level": 4}}, {"headings_1": {"content": "Table 16: Showing approvals by NEC", "page": 39, "level": 2}}]], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "amount of the credit of Euro.16.8Mn payable within six (6) months from date of coming into force of the agreement. Interest on late payments shall be 2% per annum.", "metadata": {"headings": [{"headings_0": {"content": "amount of the credit of Euro.16.8Mn payable within six (6) months from date of coming into force of the agreement. Interest on late payments shall be 2% per annum.", "page": 39, "level": 4}}, {"headings_1": {"content": "Subsequently, the GoU entered into a facility agreement with the Spanish Government for a financial facility of Euro 9,120,100 (equivalent to UGX.36Bn) as a concessional facility to", "page": 39, "level": 4}}], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "22 \nI noted that in a letter dated 20th September 2021, Spain communicated that all conditions of the agreement had been met and as such, the loan became effective. In effect, the loan commenced attracting commission for non-withdrawal. I noted that no drawing had been made by the time of the audit in November 2022. There was also no evidence that any", "metadata": {"headings": [{"headings_0": {"content": "amount of the credit of Euro.16.8Mn payable within six (6) months from date of coming into force of the agreement. Interest on late payments shall be 2% per annum.", "page": 39, "level": 4}}, {"headings_1": {"content": "Subsequently, the GoU entered into a facility agreement with the Spanish Government for a financial facility of Euro 9,120,100 (equivalent to UGX.36Bn) as a concessional facility to", "page": 39, "level": 4}}, [{"headings_0": {"content": "amount of the credit of Euro.16.8Mn payable within six (6) months from date of coming into force of the agreement. Interest on late payments shall be 2% per annum.", "page": 39, "level": 4}}, {"headings_1": {"content": "Subsequently, the GoU entered into a facility agreement with the Spanish Government for a financial facility of Euro 9,120,100 (equivalent to UGX.36Bn) as a concessional facility to", "page": 39, "level": 4}}]], "page": 39, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "payments had been made in form of management commission yet. I further noted that in", "metadata": {"headings": [{"headings_0": {"content": "payments had been made in form of management commission yet. I further noted that in", "page": 40, "level": 2}}, {"headings_1": {"content": "amount of the credit of Euro.16.8Mn payable within six (6) months from date of coming into force of the agreement. Interest on late payments shall be 2% per annum.", "page": 39, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "light of the fact that the loan became effective on 20th September 2021, the GOU had an obligation to utilize the funds or continue to pay commission fees for the loan and risk a delay or failure of the project.", "metadata": {"headings": [{"headings_0": {"content": "payments had been made in form of management commission yet. I further noted that in", "page": 40, "level": 2}}, {"headings_1": {"content": "amount of the credit of Euro.16.8Mn payable within six (6) months from date of coming into force of the agreement. Interest on late payments shall be 2% per annum.", "page": 39, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The delay in withdrawing the said funds by the GOU continues to accrue unnecessary charges of commissions to government. It also has the implication of slowing the progress of the", "metadata": {"headings": [{"headings_0": {"content": "The delay in withdrawing the said funds by the GOU continues to accrue unnecessary charges of commissions to government. It also has the implication of slowing the progress of the", "page": 40, "level": 4}}, {"headings_1": {"content": "payments had been made in form of management commission yet. I further noted that in", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "The delay in withdrawing the said funds by the GOU continues to accrue unnecessary charges of commissions to government. It also has the implication of slowing the progress of the", "page": 40, "level": 4}}, {"headings_1": {"content": "payments had been made in form of management commission yet. I further noted that in", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management explained that the financing Agreements for the ADF and ADB are now due for signature following the ADB Board Approval on 8th December 2022.", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the financing Agreements for the ADF and ADB are now due for signature following the ADB Board Approval on 8th December 2022.", "page": 40, "level": 4}}, {"headings_1": {"content": "The delay in withdrawing the said funds by the GOU continues to accrue unnecessary charges of commissions to government. It also has the implication of slowing the progress of the", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Government to expedite the outstanding processes to enable utilization of the loan", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to expedite the outstanding processes to enable utilization of the loan", "page": 40, "level": 2}}, {"headings_1": {"content": "Management explained that the financing Agreements for the ADF and ADB are now due for signature following the ADB Board Approval on 8th December 2022.", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and mitigate further escalation of unnecessary charges in form of commissions.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to expedite the outstanding processes to enable utilization of the loan", "page": 40, "level": 2}}, {"headings_1": {"content": "Management explained that the financing Agreements for the ADF and ADB are now due for signature following the ADB Board Approval on 8th December 2022.", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.12 FINANCING AGREEMENT FOR SUPPLY OF SOLAR PUMPING SYSTEMS IN THE MINISTRY OF WATER AND ENVIRONMENT (EURO.95.8Mn equivalent to UGX.381Bn)", "metadata": {"headings": [{"headings_0": {"content": "2.12 FINANCING AGREEMENT FOR SUPPLY OF SOLAR PUMPING SYSTEMS IN THE MINISTRY OF WATER AND ENVIRONMENT (EURO.95.8Mn equivalent to UGX.381Bn)", "page": 40, "level": 8}}, {"headings_1": {"content": "I advised Government to expedite the outstanding processes to enable utilization of the loan", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A financing agreement between Government of Uganda (GoU) and the Export Credits", "metadata": {"headings": [{"headings_0": {"content": "2.12 FINANCING AGREEMENT FOR SUPPLY OF SOLAR PUMPING SYSTEMS IN THE MINISTRY OF WATER AND ENVIRONMENT (EURO.95.8Mn equivalent to UGX.381Bn)", "page": 40, "level": 8}}, {"headings_1": {"content": "I advised Government to expedite the outstanding processes to enable utilization of the loan", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Guarantee Department of UK (UKEF) was signed on 12th February 2021 to support the project. The estimated project cost of the project was Euro.100 million. The total loan amount is Euro 95.8Mn (Equivalent to UGX.381Bn) with the GOU counterpart funding the project with 15%", "metadata": {"headings": [{"headings_0": {"content": "Guarantee Department of UK (UKEF) was signed on 12th February 2021 to support the project. The estimated project cost of the project was Euro.100 million. The total loan amount is Euro 95.8Mn (Equivalent to UGX.381Bn) with the GOU counterpart funding the project with 15%", "page": 40, "level": 4}}, {"headings_1": {"content": "2.12 FINANCING AGREEMENT FOR SUPPLY OF SOLAR PUMPING SYSTEMS IN THE MINISTRY OF WATER AND ENVIRONMENT (EURO.95.8Mn equivalent to UGX.381Bn)", "page": 40, "level": 8}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of the projected cost.", "metadata": {"headings": [{"headings_0": {"content": "Guarantee Department of UK (UKEF) was signed on 12th February 2021 to support the project. The estimated project cost of the project was Euro.100 million. The total loan amount is Euro 95.8Mn (Equivalent to UGX.381Bn) with the GOU counterpart funding the project with 15%", "page": 40, "level": 4}}, {"headings_1": {"content": "2.12 FINANCING AGREEMENT FOR SUPPLY OF SOLAR PUMPING SYSTEMS IN THE MINISTRY OF WATER AND ENVIRONMENT (EURO.95.8Mn equivalent to UGX.381Bn)", "page": 40, "level": 8}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "A commercial Contract, for Design, Supply and Installation of Solar Powered Water Supply and Irrigation Systems was signed between GoU and a contractor on 3rd July 2020. The contractor commenced works a year later, on 12th July 2021 after receipt of the advance", "metadata": {"headings": [{"headings_0": {"content": "A commercial Contract, for Design, Supply and Installation of Solar Powered Water Supply and Irrigation Systems was signed between GoU and a contractor on 3rd July 2020. The contractor commenced works a year later, on 12th July 2021 after receipt of the advance", "page": 40, "level": 4}}, {"headings_1": {"content": "Guarantee Department of UK (UKEF) was signed on 12th February 2021 to support the project. The estimated project cost of the project was Euro.100 million. The total loan amount is Euro 95.8Mn (Equivalent to UGX.381Bn) with the GOU counterpart funding the project with 15%", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "payment (5% of the GoU counterpart funding). The project is expected to end on 30th June 2025.", "metadata": {"headings": [{"headings_0": {"content": "A commercial Contract, for Design, Supply and Installation of Solar Powered Water Supply and Irrigation Systems was signed between GoU and a contractor on 3rd July 2020. The contractor commenced works a year later, on 12th July 2021 after receipt of the advance", "page": 40, "level": 4}}, {"headings_1": {"content": "Guarantee Department of UK (UKEF) was signed on 12th February 2021 to support the project. The estimated project cost of the project was Euro.100 million. The total loan amount is Euro 95.8Mn (Equivalent to UGX.381Bn) with the GOU counterpart funding the project with 15%", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "By end of June 2022, the contractor had received Euros.14Mn (14%) of the Contract Sum, while the Consultant had received 27% of the contract Sum (UGX.11.6Bn). The second tranche for counterpart financing supposed to be disbursed in February was postponed to October 2022 due to resource constraints. However, in the same period the third tranche", "metadata": {"headings": [{"headings_0": {"content": "By end of June 2022, the contractor had received Euros.14Mn (14%) of the Contract Sum, while the Consultant had received 27% of the contract Sum (UGX.11.6Bn). The second tranche for counterpart financing supposed to be disbursed in February was postponed to October 2022 due to resource constraints. However, in the same period the third tranche", "page": 40, "level": 4}}, {"headings_1": {"content": "A commercial Contract, for Design, Supply and Installation of Solar Powered Water Supply and Irrigation Systems was signed between GoU and a contractor on 3rd July 2020. The contractor commenced works a year later, on 12th July 2021 after receipt of the advance", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "should be released.", "metadata": {"headings": [{"headings_0": {"content": "By end of June 2022, the contractor had received Euros.14Mn (14%) of the Contract Sum, while the Consultant had received 27% of the contract Sum (UGX.11.6Bn). The second tranche for counterpart financing supposed to be disbursed in February was postponed to October 2022 due to resource constraints. However, in the same period the third tranche", "page": 40, "level": 4}}, {"headings_1": {"content": "A commercial Contract, for Design, Supply and Installation of Solar Powered Water Supply and Irrigation Systems was signed between GoU and a contractor on 3rd July 2020. The contractor commenced works a year later, on 12th July 2021 after receipt of the advance", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Contradiction of the Agreement with the Constitution of the Republic of Uganda 1995 (as amended)", "metadata": {"headings": [{"headings_0": {"content": "Contradiction of the Agreement with the Constitution of the Republic of Uganda 1995 (as amended)", "page": 40, "level": 8}}, {"headings_1": {"content": "By end of June 2022, the contractor had received Euros.14Mn (14%) of the Contract Sum, while the Consultant had received 27% of the contract Sum (UGX.11.6Bn). The second tranche for counterpart financing supposed to be disbursed in February was postponed to October 2022 due to resource constraints. However, in the same period the third tranche", "page": 40, "level": 4}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 5.8 (a) of the financing agreement, provided that the Agent's Bank Account would", "metadata": {"headings": [{"headings_0": {"content": "Section 5.8 (a) of the financing agreement, provided that the Agent's Bank Account would", "page": 40, "level": 2}}, {"headings_1": {"content": "Contradiction of the Agreement with the Constitution of the Republic of Uganda 1995 (as amended)", "page": 40, "level": 8}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "constitute a Public Fund for the purposes of Article 159(3) of the Constitution of Uganda 1995 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "Section 5.8 (a) of the financing agreement, provided that the Agent's Bank Account would", "page": 40, "level": 2}}, {"headings_1": {"content": "Contradiction of the Agreement with the Constitution of the Republic of Uganda 1995 (as amended)", "page": 40, "level": 8}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Article 159(3)(b) of the Constitution of the Republic of Uganda 1995 (as amended) provides", "metadata": {"headings": [{"headings_0": {"content": "Article 159(3)(b) of the Constitution of the Republic of Uganda 1995 (as amended) provides", "page": 40, "level": 2}}, {"headings_1": {"content": "Section 5.8 (a) of the financing agreement, provided that the Agent's Bank Account would", "page": 40, "level": 2}}], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "that an Act of Parliament made under clause (2) of this article shall provide that any monies received in respect of that loan shall be paid into the Consolidated Fund and form part of that 23 \nfund or into some other public fund which is existing or is created for the purpose of the loan.", "metadata": {"headings": [{"headings_0": {"content": "Article 159(3)(b) of the Constitution of the Republic of Uganda 1995 (as amended) provides", "page": 40, "level": 2}}, {"headings_1": {"content": "Section 5.8 (a) of the financing agreement, provided that the Agent's Bank Account would", "page": 40, "level": 2}}, [{"headings_0": {"content": "Article 159(3)(b) of the Constitution of the Republic of Uganda 1995 (as amended) provides", "page": 40, "level": 2}}, {"headings_1": {"content": "Section 5.8 (a) of the financing agreement, provided that the Agent's Bank Account would", "page": 40, "level": 2}}]], "page": 40, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Section 30(1) of the Public Finance Management Act 2015, provides that all revenues or other", "metadata": {"headings": [{"headings_0": {"content": "Section 30(1) of the Public Finance Management Act 2015, provides that all revenues or other", "page": 41, "level": 2}}, {"headings_1": {"content": "Article 159(3)(b) of the Constitution of the Republic of Uganda 1995 (as amended) provides", "page": 40, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "money raised or received for the purpose of the Government, shall be paid into and shall form", "metadata": {"headings": [{"headings_0": {"content": "Section 30(1) of the Public Finance Management Act 2015, provides that all revenues or other", "page": 41, "level": 2}}, {"headings_1": {"content": "Article 159(3)(b) of the Constitution of the Republic of Uganda 1995 (as amended) provides", "page": 40, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "part of the Consolidated Fund.", "metadata": {"headings": [{"headings_0": {"content": "part of the Consolidated Fund.", "page": 41, "level": 2}}, {"headings_1": {"content": "Section 30(1) of the Public Finance Management Act 2015, provides that all revenues or other", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The provision of the financing agreement in allowing an account not resident in Uganda to be construed as a public fund for purposes of receipt of government loan proceeds violates the", "metadata": {"headings": [{"headings_0": {"content": "part of the Consolidated Fund.", "page": 41, "level": 2}}, {"headings_1": {"content": "Section 30(1) of the Public Finance Management Act 2015, provides that all revenues or other", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Constitution and the PFMA. It also seeks to amend the provisions of the said laws.", "metadata": {"headings": [{"headings_0": {"content": "Constitution and the PFMA. It also seeks to amend the provisions of the said laws.", "page": 41, "level": 2}}, {"headings_1": {"content": "part of the Consolidated Fund.", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management explained that as part of the standard negotiation procedures for all Agreements,", "metadata": {"headings": [{"headings_0": {"content": "Management explained that as part of the standard negotiation procedures for all Agreements,", "page": 41, "level": 2}}, {"headings_1": {"content": "Constitution and the PFMA. It also seeks to amend the provisions of the said laws.", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the Attorney General is involved from the beginning to the end until Clearance of the Financing", "metadata": {"headings": [{"headings_0": {"content": "Management explained that as part of the standard negotiation procedures for all Agreements,", "page": 41, "level": 2}}, {"headings_1": {"content": "Constitution and the PFMA. It also seeks to amend the provisions of the said laws.", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Agreement is done. The Ministry has communicated to the Attorney General to advise on whether this constitutes a Public Fund within the provisions of Article 159(3) of the 1995 Constitution and Section 30(1) of the PFMA 2015.", "metadata": {"headings": [{"headings_0": {"content": "Agreement is done. The Ministry has communicated to the Attorney General to advise on whether this constitutes a Public Fund within the provisions of Article 159(3) of the 1995 Constitution and Section 30(1) of the PFMA 2015.", "page": 41, "level": 4}}, {"headings_1": {"content": "Management explained that as part of the standard negotiation procedures for all Agreements,", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Management to ensure that all provisions of the different financing agreements", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to ensure that all provisions of the different financing agreements", "page": 41, "level": 2}}, {"headings_1": {"content": "Agreement is done. The Ministry has communicated to the Attorney General to advise on whether this constitutes a Public Fund within the provisions of Article 159(3) of the 1995 Constitution and Section 30(1) of the PFMA 2015.", "page": 41, "level": 4}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "conform to the existing laws of the country. \n2.13 \nREHABILITATION OF THE TORORO-GULU RAILWAY LINE", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to ensure that all provisions of the different financing agreements", "page": 41, "level": 2}}, {"headings_1": {"content": "Agreement is done. The Ministry has communicated to the Attorney General to advise on whether this constitutes a Public Fund within the provisions of Article 159(3) of the 1995 Constitution and Section 30(1) of the PFMA 2015.", "page": 41, "level": 4}}, [{"headings_0": {"content": "I advised Management to ensure that all provisions of the different financing agreements", "page": 41, "level": 2}}, {"headings_1": {"content": "Agreement is done. The Ministry has communicated to the Attorney General to advise on whether this constitutes a Public Fund within the provisions of Article 159(3) of the 1995 Constitution and Section 30(1) of the PFMA 2015.", "page": 41, "level": 4}}]], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The European Union and the Government of Uganda are supporting the development initiative for Northern Uganda through the rehabilitation of Tororo - Gulu railway line that commenced", "metadata": {"headings": [{"headings_0": {"content": "The European Union and the Government of Uganda are supporting the development initiative for Northern Uganda through the rehabilitation of Tororo - Gulu railway line that commenced", "page": 41, "level": 4}}, {"headings_1": {"content": "I advised Management to ensure that all provisions of the different financing agreements", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in March 2020 and is expected to be completed on the second half of 2023. In the Grant agreement signed on the 16th December 2019 between the GOU and the EU, it was resolved", "metadata": {"headings": [{"headings_0": {"content": "The European Union and the Government of Uganda are supporting the development initiative for Northern Uganda through the rehabilitation of Tororo - Gulu railway line that commenced", "page": 41, "level": 4}}, {"headings_1": {"content": "I advised Management to ensure that all provisions of the different financing agreements", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "that the total cost of the project would be Euros.34.6Mn (GoU Euros.13.1Mn and EU", "metadata": {"headings": [{"headings_0": {"content": "that the total cost of the project would be Euros.34.6Mn (GoU Euros.13.1Mn and EU", "page": 41, "level": 2}}, {"headings_1": {"content": "The European Union and the Government of Uganda are supporting the development initiative for Northern Uganda through the rehabilitation of Tororo - Gulu railway line that commenced", "page": 41, "level": 4}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Euros.21.5Mn) respectively.", "metadata": {"headings": [{"headings_0": {"content": "that the total cost of the project would be Euros.34.6Mn (GoU Euros.13.1Mn and EU", "page": 41, "level": 2}}, {"headings_1": {"content": "The European Union and the Government of Uganda are supporting the development initiative for Northern Uganda through the rehabilitation of Tororo - Gulu railway line that commenced", "page": 41, "level": 4}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I reviewed the contract implementation and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the contract implementation and noted the following;", "page": 41, "level": 2}}, {"headings_1": {"content": "that the total cost of the project would be Euros.34.6Mn (GoU Euros.13.1Mn and EU", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 Contrary to article 65.1 of the grant agreement, GOU defaulted on their contribution to payment of the contractor. This resulted into termination of the contract by the contractor. By the time of termination, Euros.3.1Mn was due to the contractor. As at 30th August 2022, only 15.47% works had been completed. Article 65.3 states that in", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Contrary to article 65.1 of the grant agreement, GOU defaulted on their contribution to payment of the contractor. This resulted into termination of the contract by the contractor. By the time of termination, Euros.3.1Mn was due to the contractor. As at 30th August 2022, only 15.47% works had been completed. Article 65.3 states that in", "page": 41, "level": 4}}, {"headings_1": {"content": "I reviewed the contract implementation and noted the following;", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the event of such termination, the contracting authority shall pay the contractor for", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Contrary to article 65.1 of the grant agreement, GOU defaulted on their contribution to payment of the contractor. This resulted into termination of the contract by the contractor. By the time of termination, Euros.3.1Mn was due to the contractor. As at 30th August 2022, only 15.47% works had been completed. Article 65.3 states that in", "page": 41, "level": 4}}, {"headings_1": {"content": "I reviewed the contract implementation and noted the following;", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "any loss or damage the contractor may have suffered. The maximum amount shall be", "metadata": {"headings": [{"headings_0": {"content": "any loss or damage the contractor may have suffered. The maximum amount shall be", "page": 41, "level": 2}}, {"headings_1": {"content": "\uf0b7 Contrary to article 65.1 of the grant agreement, GOU defaulted on their contribution to payment of the contractor. This resulted into termination of the contract by the contractor. By the time of termination, Euros.3.1Mn was due to the contractor. As at 30th August 2022, only 15.47% works had been completed. Article 65.3 states that in", "page": 41, "level": 4}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "10% of the contract price.", "metadata": {"headings": [{"headings_0": {"content": "any loss or damage the contractor may have suffered. The maximum amount shall be", "page": 41, "level": 2}}, {"headings_1": {"content": "\uf0b7 Contrary to article 65.1 of the grant agreement, GOU defaulted on their contribution to payment of the contractor. This resulted into termination of the contract by the contractor. By the time of termination, Euros.3.1Mn was due to the contractor. As at 30th August 2022, only 15.47% works had been completed. Article 65.3 states that in", "page": 41, "level": 4}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 In a letter dated 24th June 2022 and referenced UG/T-G-R/SOGETF/FIN/06-22/052, the Contractor, informed GOU of their notice of termination of the contract. This followed the contractor\u2019s notice of suspension of works due to delayed payment. The", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In a letter dated 24th June 2022 and referenced UG/T-G-R/SOGETF/FIN/06-22/052, the Contractor, informed GOU of their notice of termination of the contract. This followed the contractor\u2019s notice of suspension of works due to delayed payment. The", "page": 41, "level": 4}}, {"headings_1": {"content": "any loss or damage the contractor may have suffered. The maximum amount shall be", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "contractor indicates that by the time of contract termination, the outstanding un-paid", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In a letter dated 24th June 2022 and referenced UG/T-G-R/SOGETF/FIN/06-22/052, the Contractor, informed GOU of their notice of termination of the contract. This followed the contractor\u2019s notice of suspension of works due to delayed payment. The", "page": 41, "level": 4}}, {"headings_1": {"content": "any loss or damage the contractor may have suffered. The maximum amount shall be", "page": 41, "level": 2}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "amount was totalling to Euros.0.7Mn (Equivalent to UGX.2.5Bn) in respect to the", "metadata": {"headings": [{"headings_0": {"content": "amount was totalling to Euros.0.7Mn (Equivalent to UGX.2.5Bn) in respect to the", "page": 41, "level": 2}}, {"headings_1": {"content": "\uf0b7 In a letter dated 24th June 2022 and referenced UG/T-G-R/SOGETF/FIN/06-22/052, the Contractor, informed GOU of their notice of termination of the contract. This followed the contractor\u2019s notice of suspension of works due to delayed payment. The", "page": 41, "level": 4}}], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "government portion. See details in table below; \n24", "metadata": {"headings": [{"headings_0": {"content": "amount was totalling to Euros.0.7Mn (Equivalent to UGX.2.5Bn) in respect to the", "page": 41, "level": 2}}, {"headings_1": {"content": "\uf0b7 In a letter dated 24th June 2022 and referenced UG/T-G-R/SOGETF/FIN/06-22/052, the Contractor, informed GOU of their notice of termination of the contract. This followed the contractor\u2019s notice of suspension of works due to delayed payment. The", "page": 41, "level": 4}}, [{"headings_0": {"content": "amount was totalling to Euros.0.7Mn (Equivalent to UGX.2.5Bn) in respect to the", "page": 41, "level": 2}}, {"headings_1": {"content": "\uf0b7 In a letter dated 24th June 2022 and referenced UG/T-G-R/SOGETF/FIN/06-22/052, the Contractor, informed GOU of their notice of termination of the contract. This followed the contractor\u2019s notice of suspension of works due to delayed payment. The", "page": 41, "level": 4}}]], "page": 41, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 17: Details of Certificates paid and unpaid obligations by GOU (amounts in Euros)", "metadata": {"headings": [{"headings_0": {"content": "Table 17: Details of Certificates paid and unpaid obligations by GOU (amounts in Euros)", "page": 42, "level": 2}}, {"headings_1": {"content": "amount was totalling to Euros.0.7Mn (Equivalent to UGX.2.5Bn) in respect to the", "page": 41, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Feb.20 - Sep.20", "0.4", "EU", "0.1", "0.1", "24-Dec 20", "Paid"], [null, null, null, "GoU", "0.3", "0.3", null, "Paid"], ["2", "Oct.20 \u2013 Feb.21", "1.1", "EU", "0.3", "0.3", "12-Jul 21", "Paid"], [null, null, null, "Gou", "0.8", "0.8", null, null], ["3", "Mar.21 - Apr.21", "0.4", "EU", "0.1", "0.1", "23-Sep 21", "paid"], [null, null, null, "GoU", "0.3", "0.2", null, "Paid 2nd Dec 2021"], ["4", "May.21 \u2013 Aug.21", "0.9", "EU", "0.3", "0.3", "Feb 22", "Paid:28-Jan22"], [null, null, null, "GoU", "0.6", "0.5", "May 22", "GOU overdue 0.1"], ["5", "Sept.21 - Feb.22", "0.7", "EU", "0.2", "0.2", "EU paid 8-Jun 22", "GOU portion overdue"], [null, null, null, "Gou", "0.5", "0", null, null], ["", "", "**paid**", null, "**3.5**", "**2.8**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 17: Details of Certificates paid and unpaid obligations by GOU (amounts in Euros)", "page": 42, "level": 2}}, {"headings_1": {"content": "amount was totalling to Euros.0.7Mn (Equivalent to UGX.2.5Bn) in respect to the", "page": 41, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["IPC No.", "Submission Period", "Invoice Amount", "Invoice proportion", "None", "Amount Paid", "Due date", "Payment status"], "type": "table"}}, {"content": "Total-Un", "metadata": {"headings": [{"headings_0": {"content": "Total-Un", "page": 42, "level": 2}}, {"headings_1": {"content": "Table 17: Details of Certificates paid and unpaid obligations by GOU (amounts in Euros)", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "As a result of the termination, the Government of Uganda will incur termination damages up to 10% (Euros.2.15Mn). According to the Monthly progress report No. 34 of August 2022, Termination claim 3 had not yet been submitted by the contractor for final determination and", "metadata": {"headings": [{"headings_0": {"content": "As a result of the termination, the Government of Uganda will incur termination damages up to 10% (Euros.2.15Mn). According to the Monthly progress report No. 34 of August 2022, Termination claim 3 had not yet been submitted by the contractor for final determination and", "page": 42, "level": 4}}, {"headings_1": {"content": "Total-Un", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "estimation of amounts due. Review of the Treasury Operations financial statements indicated that no contingent liability had been provided for/disclosed in respect to the out-standing claim.", "metadata": {"headings": [{"headings_0": {"content": "As a result of the termination, the Government of Uganda will incur termination damages up to 10% (Euros.2.15Mn). According to the Monthly progress report No. 34 of August 2022, Termination claim 3 had not yet been submitted by the contractor for final determination and", "page": 42, "level": 4}}, {"headings_1": {"content": "Total-Un", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 In addition, I noted that after termination of the contract by the contractor, the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In addition, I noted that after termination of the contract by the contractor, the", "page": 42, "level": 2}}, {"headings_1": {"content": "As a result of the termination, the Government of Uganda will incur termination damages up to 10% (Euros.2.15Mn). According to the Monthly progress report No. 34 of August 2022, Termination claim 3 had not yet been submitted by the contractor for final determination and", "page": 42, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "contractor never handed over the demolished materials that were supposed to be used for reconstruction of the railway line, besides, evidence from supervising consultant", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In addition, I noted that after termination of the contract by the contractor, the", "page": 42, "level": 2}}, {"headings_1": {"content": "As a result of the termination, the Government of Uganda will incur termination damages up to 10% (Euros.2.15Mn). According to the Monthly progress report No. 34 of August 2022, Termination claim 3 had not yet been submitted by the contractor for final determination and", "page": 42, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "indicated that 136,416 railway items equivalent to Euro 3.08 Mn had been stolen.", "metadata": {"headings": [{"headings_0": {"content": "indicated that 136,416 railway items equivalent to Euro 3.08 Mn had been stolen.", "page": 42, "level": 2}}, {"headings_1": {"content": "\uf0b7 In addition, I noted that after termination of the contract by the contractor, the", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Similarly, although the Contracting Authority had made 30% advance payment to the", "metadata": {"headings": [{"headings_0": {"content": "indicated that 136,416 railway items equivalent to Euro 3.08 Mn had been stolen.", "page": 42, "level": 2}}, {"headings_1": {"content": "\uf0b7 In addition, I noted that after termination of the contract by the contractor, the", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "contractor amounting to Euro 11.8 Mn by the time of termination of the contract only Euro 2.95Mn had been recovered with the balance Euro 8.85Mn not yet recovered.", "metadata": {"headings": [{"headings_0": {"content": "contractor amounting to Euro 11.8 Mn by the time of termination of the contract only Euro 2.95Mn had been recovered with the balance Euro 8.85Mn not yet recovered.", "page": 42, "level": 4}}, {"headings_1": {"content": "indicated that 136,416 railway items equivalent to Euro 3.08 Mn had been stolen.", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Delayed reconciliation with the contractor may lead to loss of public resources.", "metadata": {"headings": [{"headings_0": {"content": "contractor amounting to Euro 11.8 Mn by the time of termination of the contract only Euro 2.95Mn had been recovered with the balance Euro 8.85Mn not yet recovered.", "page": 42, "level": 4}}, {"headings_1": {"content": "indicated that 136,416 railway items equivalent to Euro 3.08 Mn had been stolen.", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that this is an issue that is being handled following procedures of closure of Contract at Termination. The Final Account shall detail what is", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that this is an issue that is being handled following procedures of closure of Contract at Termination. The Final Account shall detail what is", "page": 42, "level": 4}}, {"headings_1": {"content": "contractor amounting to Euro 11.8 Mn by the time of termination of the contract only Euro 2.95Mn had been recovered with the balance Euro 8.85Mn not yet recovered.", "page": 42, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "payable to the Contractor at the time of termination less what the Contractor owes the Client", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that this is an issue that is being handled following procedures of closure of Contract at Termination. The Final Account shall detail what is", "page": 42, "level": 4}}, {"headings_1": {"content": "contractor amounting to Euro 11.8 Mn by the time of termination of the contract only Euro 2.95Mn had been recovered with the balance Euro 8.85Mn not yet recovered.", "page": 42, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "including losses of Inventory as determined by the inspections mentioned above.", "metadata": {"headings": [{"headings_0": {"content": "including losses of Inventory as determined by the inspections mentioned above.", "page": 42, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that this is an issue that is being handled following procedures of closure of Contract at Termination. The Final Account shall detail what is", "page": 42, "level": 4}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure a comprehensive verification process is carried out", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure a comprehensive verification process is carried out", "page": 42, "level": 2}}, {"headings_1": {"content": "including losses of Inventory as determined by the inspections mentioned above.", "page": 42, "level": 2}}], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "so that all outstanding obligations by the contractor are discharged before any payments are made. \nI also advised the Accounting Officer to also seek legal advice from Attorney General on the course of action to be taken. \n25", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure a comprehensive verification process is carried out", "page": 42, "level": 2}}, {"headings_1": {"content": "including losses of Inventory as determined by the inspections mentioned above.", "page": 42, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure a comprehensive verification process is carried out", "page": 42, "level": 2}}, {"headings_1": {"content": "including losses of Inventory as determined by the inspections mentioned above.", "page": 42, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure a comprehensive verification process is carried out", "page": 42, "level": 2}}, {"headings_1": {"content": "including losses of Inventory as determined by the inspections mentioned above.", "page": 42, "level": 2}}]], "page": 42, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.14 PLANNING FOR CAPITALISATION OF INVESTMENTS IN FINANCIAL INSTITUTIONS", "metadata": {"headings": [{"headings_0": {"content": "2.14 PLANNING FOR CAPITALISATION OF INVESTMENTS IN FINANCIAL INSTITUTIONS", "page": 43, "level": 1}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure a comprehensive verification process is carried out", "page": 42, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In the Financial Institutions (revision of minimum capital Requirements) Instrument, 2022, it was provided that for a person to transact in the financial institution business in the capacity of a bank, they should have a minimum paid-up capital of not less than six million currency", "metadata": {"headings": [{"headings_0": {"content": "2.14 PLANNING FOR CAPITALISATION OF INVESTMENTS IN FINANCIAL INSTITUTIONS", "page": 43, "level": 1}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure a comprehensive verification process is carried out", "page": 42, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "points (equivalent to UGX.120Bn) by December 2022 invested initially in such liquid assets in Uganda as the central bank may approve.", "metadata": {"headings": [{"headings_0": {"content": "points (equivalent to UGX.120Bn) by December 2022 invested initially in such liquid assets in Uganda as the central bank may approve.", "page": 43, "level": 4}}, {"headings_1": {"content": "2.14 PLANNING FOR CAPITALISATION OF INVESTMENTS IN FINANCIAL INSTITUTIONS", "page": 43, "level": 1}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The instrument further provides that a person proposing to transact a financial institution", "metadata": {"headings": [{"headings_0": {"content": "The instrument further provides that a person proposing to transact a financial institution", "page": 43, "level": 2}}, {"headings_1": {"content": "points (equivalent to UGX.120Bn) by December 2022 invested initially in such liquid assets in Uganda as the central bank may approve.", "page": 43, "level": 4}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "business in the capacity of a bank shall have a minimum paid-up capital of not less than seven", "metadata": {"headings": [{"headings_0": {"content": "The instrument further provides that a person proposing to transact a financial institution", "page": 43, "level": 2}}, {"headings_1": {"content": "points (equivalent to UGX.120Bn) by December 2022 invested initially in such liquid assets in Uganda as the central bank may approve.", "page": 43, "level": 4}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "million five hundred thousand currency points (equivalent to UGX.150Bn) by 30th June 2024 invested initially in such liquid assets in Uganda as the central bank may approve.", "metadata": {"headings": [{"headings_0": {"content": "million five hundred thousand currency points (equivalent to UGX.150Bn) by 30th June 2024 invested initially in such liquid assets in Uganda as the central bank may approve.", "page": 43, "level": 4}}, {"headings_1": {"content": "The instrument further provides that a person proposing to transact a financial institution", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that the GoU has interests in four financial institutions as listed in table below;", "metadata": {"headings": [{"headings_0": {"content": "million five hundred thousand currency points (equivalent to UGX.150Bn) by 30th June 2024 invested initially in such liquid assets in Uganda as the central bank may approve.", "page": 43, "level": 4}}, {"headings_1": {"content": "The instrument further provides that a person proposing to transact a financial institution", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 18: Capitalization requirements", "metadata": {"headings": [{"headings_0": {"content": "Table 18: Capitalization requirements", "page": 43, "level": 2}}, {"headings_1": {"content": "million five hundred thousand currency points (equivalent to UGX.150Bn) by 30th June 2024 invested initially in such liquid assets in Uganda as the central bank may approve.", "page": 43, "level": 4}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Housing Finance Bank Limited", "122.", "-2", "28"], ["2", "Tropical Bank Limited", "88.2", "31.8", "61.8"], ["3", "Post Bank Limited", "98.", "22", "52"], ["", "**Total**", "", "**51.8**", "**141.8**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 18: Capitalization requirements", "page": 43, "level": 2}}, {"headings_1": {"content": "million five hundred thousand currency points (equivalent to UGX.150Bn) by 30th June 2024 invested initially in such liquid assets in Uganda as the central bank may approve.", "page": 43, "level": 4}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Financial Institution", "Reported paid- up capital (UGX Bn)", "Requirement 31 December 2022 (UGX Bn)", "Requirement 30 June 2024 (UGX Bn)"], "type": "table"}}, {"content": "I noted that two of the financial institutions require additional funding of capital totaling UGX.51.8Bn by the year ending 31st December 2022 as indicated in table above. There is", "metadata": {"headings": [{"headings_0": {"content": "I noted that two of the financial institutions require additional funding of capital totaling UGX.51.8Bn by the year ending 31st December 2022 as indicated in table above. There is", "page": 43, "level": 4}}, {"headings_1": {"content": "Table 18: Capitalization requirements", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "therefore a need of additional funding by GoU especially in the case of financial situations in which GoU has majority shareholding. In the case of Post Bank limited, there would be a need", "metadata": {"headings": [{"headings_0": {"content": "I noted that two of the financial institutions require additional funding of capital totaling UGX.51.8Bn by the year ending 31st December 2022 as indicated in table above. There is", "page": 43, "level": 4}}, {"headings_1": {"content": "Table 18: Capitalization requirements", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "for an additional investment of UGX.22Bn to be compliant to operate as a bank as of 31st", "metadata": {"headings": [{"headings_0": {"content": "for an additional investment of UGX.22Bn to be compliant to operate as a bank as of 31st", "page": 43, "level": 2}}, {"headings_1": {"content": "I noted that two of the financial institutions require additional funding of capital totaling UGX.51.8Bn by the year ending 31st December 2022 as indicated in table above. There is", "page": 43, "level": 4}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "December 2022. In the case of M/S Tropical Bank Limited, the GoU will have to liaise with its", "metadata": {"headings": [{"headings_0": {"content": "for an additional investment of UGX.22Bn to be compliant to operate as a bank as of 31st", "page": 43, "level": 2}}, {"headings_1": {"content": "I noted that two of the financial institutions require additional funding of capital totaling UGX.51.8Bn by the year ending 31st December 2022 as indicated in table above. There is", "page": 43, "level": 4}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "other shareholder to secure a total of UGX.31.8Bn to be compliant by 31st December 2022.", "metadata": {"headings": [{"headings_0": {"content": "other shareholder to secure a total of UGX.31.8Bn to be compliant by 31st December 2022.", "page": 43, "level": 2}}, {"headings_1": {"content": "for an additional investment of UGX.22Bn to be compliant to operate as a bank as of 31st", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In addition, GoU would have to ensure that in the next financial year, it plans for capital", "metadata": {"headings": [{"headings_0": {"content": "other shareholder to secure a total of UGX.31.8Bn to be compliant by 31st December 2022.", "page": 43, "level": 2}}, {"headings_1": {"content": "for an additional investment of UGX.22Bn to be compliant to operate as a bank as of 31st", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "injection in all the three banks of a total of UGX.141.8Bn to ensure that the banks are", "metadata": {"headings": [{"headings_0": {"content": "injection in all the three banks of a total of UGX.141.8Bn to ensure that the banks are", "page": 43, "level": 2}}, {"headings_1": {"content": "other shareholder to secure a total of UGX.31.8Bn to be compliant by 31st December 2022.", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "compliant as of 30th June 2024.", "metadata": {"headings": [{"headings_0": {"content": "injection in all the three banks of a total of UGX.141.8Bn to ensure that the banks are", "page": 43, "level": 2}}, {"headings_1": {"content": "other shareholder to secure a total of UGX.31.8Bn to be compliant by 31st December 2022.", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Failure to plan for the capital requirements for the different financial institutions may result in", "metadata": {"headings": [{"headings_0": {"content": "Failure to plan for the capital requirements for the different financial institutions may result in", "page": 43, "level": 2}}, {"headings_1": {"content": "injection in all the three banks of a total of UGX.141.8Bn to ensure that the banks are", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the banks not being compliant and therefore not authorized to operate as banks.", "metadata": {"headings": [{"headings_0": {"content": "Failure to plan for the capital requirements for the different financial institutions may result in", "page": 43, "level": 2}}, {"headings_1": {"content": "injection in all the three banks of a total of UGX.141.8Bn to ensure that the banks are", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer stated that they would budget for it accordingly.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer stated that they would budget for it accordingly.", "page": 43, "level": 2}}, {"headings_1": {"content": "Failure to plan for the capital requirements for the different financial institutions may result in", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management is advised to liaise with the different stake holders and plan for and ensure the availability of funds for the capitalization of the different financial institutions.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer stated that they would budget for it accordingly.", "page": 43, "level": 2}}, {"headings_1": {"content": "Failure to plan for the capital requirements for the different financial institutions may result in", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 43, "level": 3}}, {"headings_1": {"content": "The Accounting Officer stated that they would budget for it accordingly.", "page": 43, "level": 2}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant", "page": 43, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 43, "level": 3}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant", "page": 43, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 43, "level": 3}}], "page": 43, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "General, and other supplementary information. The other information does not include the financial", "metadata": {"headings": [{"headings_0": {"content": "General, and other supplementary information. The other information does not include the financial", "page": 44, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant", "page": 43, "level": 4}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "statements and my auditors\u2019 report thereon. \nMy 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 Responsibilities for the Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45", "metadata": {"headings": [{"headings_0": {"content": "General, and other supplementary information. The other information does not include the financial", "page": 44, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant", "page": 43, "level": 4}}, [{"headings_0": {"content": "General, and other supplementary information. The other information does not include the financial", "page": 44, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant", "page": 43, "level": 4}}], [{"headings_0": {"content": "General, and other supplementary information. The other information does not include the financial", "page": 44, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant", "page": 43, "level": 4}}], [{"headings_0": {"content": "General, and other supplementary information. The other information does not include the financial", "page": 44, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant", "page": 43, "level": 4}}], [{"headings_0": {"content": "General, and other supplementary information. The other information does not include the financial", "page": 44, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant", "page": 43, "level": 4}}]], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "of the Public Finance Management Act, 2015 (as amended), the Accounting Officers are accountable", "metadata": {"headings": [{"headings_0": {"content": "of the Public Finance Management Act, 2015 (as amended), the Accounting Officers are accountable", "page": 44, "level": 2}}, {"headings_1": {"content": "General, and other supplementary information. The other information does not include the financial", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to Parliament for the funds and resources of the Government of Uganda.", "metadata": {"headings": [{"headings_0": {"content": "of the Public Finance Management Act, 2015 (as amended), the Accounting Officers are accountable", "page": 44, "level": 2}}, {"headings_1": {"content": "General, and other supplementary information. The other information does not include the financial", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore 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", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore 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", "page": 44, "level": 4}}, {"headings_1": {"content": "of the Public Finance Management Act, 2015 (as amended), the Accounting Officers are accountable", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore 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", "page": 44, "level": 4}}, {"headings_1": {"content": "of the Public Finance Management Act, 2015 (as amended), the Accounting Officers are accountable", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to", "page": 44, "level": 4}}, {"headings_1": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore 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", "page": 44, "level": 4}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "affecting the delivery of the mandate of the Government of Uganda, and using the Financial Reporting", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to", "page": 44, "level": 4}}, {"headings_1": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the Consolidated Fund. The Accountant General is therefore 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", "page": 44, "level": 4}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Guide 2018 unless the Accountant General has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Guide 2018 unless the Accountant General has a realistic alternative to the contrary.", "page": 44, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to", "page": 44, "level": 4}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accountant General is responsible for overseeing the Government\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Guide 2018 unless the Accountant General has a realistic alternative to the contrary.", "page": 44, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to", "page": 44, "level": 4}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 44, "level": 3}}, {"headings_1": {"content": "Guide 2018 unless the Accountant General has a realistic alternative to the contrary.", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the consolidated financial statements", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the consolidated financial statements", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 44, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of government 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", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the consolidated financial statements", "page": 44, "level": 2}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 44, "level": 3}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "misstatement when it exists. Misstatements can arise from fraud or error and are considered material", "metadata": {"headings": [{"headings_0": {"content": "misstatement when it exists. Misstatements can arise from fraud or error and are considered material", "page": 44, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the consolidated financial statements", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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": "misstatement when it exists. Misstatements can arise from fraud or error and are considered material", "page": 44, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the consolidated financial statements", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 44, "level": 2}}, {"headings_1": {"content": "misstatement when it exists. Misstatements can arise from fraud or error and are considered material", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "professional skepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 44, "level": 2}}, {"headings_1": {"content": "misstatement when it exists. Misstatements can arise from fraud or error and are considered material", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 44, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 44, "level": 2}}], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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. \n27", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 44, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 44, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 44, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 44, "level": 2}}]], "page": 44, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 45, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 44, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the government\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 45, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 44, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 45, "level": 2}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 45, "level": 2}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Conclude on the appropriateness of management's use of the going concern basis of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management's use of the going concern basis of", "page": 45, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"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 government\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management's use of the going concern basis of", "page": 45, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "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's report. However, future events or", "metadata": {"headings": [{"headings_0": {"content": "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's report. However, future events or", "page": 45, "level": 4}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management's use of the going concern basis of", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "conditions may cause the government to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "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's report. However, future events or", "page": 45, "level": 4}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management's use of the going concern basis of", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements, including", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements, including", "page": 45, "level": 2}}, {"headings_1": {"content": "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's report. However, future events or", "page": 45, "level": 4}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements, including", "page": 45, "level": 2}}, {"headings_1": {"content": "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's report. However, future events or", "page": 45, "level": 4}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 45, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements, including", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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 them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 45, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements, including", "page": 45, "level": 2}}, [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 45, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements, including", "page": 45, "level": 2}}]], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were of", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were of", "page": 45, "level": 2}}, {"headings_1": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were of", "page": 45, "level": 2}}, {"headings_1": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "public disclosure about the matter or when, in extremely rare circumstances, I determine that a", "metadata": {"headings": [{"headings_0": {"content": "public disclosure about the matter or when, in extremely rare circumstances, I determine that a", "page": 45, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were of", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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": "public disclosure about the matter or when, in extremely rare circumstances, I determine that a", "page": 45, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were of", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 45, "level": 3}}, {"headings_1": {"content": "public disclosure about the matter or when, in extremely rare circumstances, I determine that a", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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 the GoU Consolidated Financial Statements that; except for the matters raised in the compliance with legislation section below, and whose effect has been considered in", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 45, "level": 3}}, {"headings_1": {"content": "public disclosure about the matter or when, in extremely rare circumstances, I determine that a", "page": 45, "level": 2}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "forming my opinion on the GoU consolidated financial statements, the activities, financial transactions", "metadata": {"headings": [{"headings_0": {"content": "forming my opinion on the GoU consolidated financial statements, the activities, financial transactions", "page": 45, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 45, "level": 3}}], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and information reflected in the consolidated financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. \n28", "metadata": {"headings": [{"headings_0": {"content": "forming my opinion on the GoU consolidated financial statements, the activities, financial transactions", "page": 45, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 45, "level": 3}}, [{"headings_0": {"content": "forming my opinion on the GoU consolidated financial statements, the activities, financial transactions", "page": 45, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 45, "level": 3}}]], "page": 45, "document_name": "Annual Consolidated OAG audit reports 2022", "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": 46, "level": 3}}, {"headings_1": {"content": "forming my opinion on the GoU consolidated financial statements, the activities, financial transactions", "page": 45, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 46, "level": 3}}, {"headings_1": {"content": "forming my opinion on the GoU consolidated financial statements, the activities, financial transactions", "page": 45, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the compliance of Government with specific matters in key legislations. I performed procedures", "metadata": {"headings": [{"headings_0": {"content": "the compliance of Government with specific matters in key legislations. I performed procedures", "page": 46, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 46, "level": 3}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "primarily to identify findings but not to gather evidence to express assurance. \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows;", "metadata": {"headings": [{"headings_0": {"content": "the compliance of Government with specific matters in key legislations. I performed procedures", "page": 46, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 46, "level": 3}}, [{"headings_0": {"content": "the compliance of Government with specific matters in key legislations. I performed procedures", "page": 46, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 46, "level": 3}}]], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.15 MANAGEMENT OF INFORMATION TECHNOLOGY (IT) INVESTMENTS IN GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "2.15 MANAGEMENT OF INFORMATION TECHNOLOGY (IT) INVESTMENTS IN GOVERNMENT", "page": 46, "level": 1}}, {"headings_1": {"content": "the compliance of Government with specific matters in key legislations. I performed procedures", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Government of Uganda (GoU) is making large investments in Information Technology", "metadata": {"headings": [{"headings_0": {"content": "2.15 MANAGEMENT OF INFORMATION TECHNOLOGY (IT) INVESTMENTS IN GOVERNMENT", "page": 46, "level": 1}}, {"headings_1": {"content": "the compliance of Government with specific matters in key legislations. I performed procedures", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(IT) systems because of the tremendous benefits that IT can bring to its operations and", "metadata": {"headings": [{"headings_0": {"content": "(IT) systems because of the tremendous benefits that IT can bring to its operations and", "page": 46, "level": 2}}, {"headings_1": {"content": "2.15 MANAGEMENT OF INFORMATION TECHNOLOGY (IT) INVESTMENTS IN GOVERNMENT", "page": 46, "level": 1}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "services. One of the key programmes of NDPIII 2020/21-2024/25 is Digital Transformation,", "metadata": {"headings": [{"headings_0": {"content": "(IT) systems because of the tremendous benefits that IT can bring to its operations and", "page": 46, "level": 2}}, {"headings_1": {"content": "2.15 MANAGEMENT OF INFORMATION TECHNOLOGY (IT) INVESTMENTS IN GOVERNMENT", "page": 46, "level": 1}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "in which Government of Uganda aims to increase Information, Communication Technology (ICT) penetration and use of digital services for enhancing social and economic development.", "metadata": {"headings": [{"headings_0": {"content": "in which Government of Uganda aims to increase Information, Communication Technology (ICT) penetration and use of digital services for enhancing social and economic development.", "page": 46, "level": 4}}, {"headings_1": {"content": "(IT) systems because of the tremendous benefits that IT can bring to its operations and", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "As a result of national prioritization of ICT, I undertook a thematic audit covering three", "metadata": {"headings": [{"headings_0": {"content": "As a result of national prioritization of ICT, I undertook a thematic audit covering three", "page": 46, "level": 2}}, {"headings_1": {"content": "in which Government of Uganda aims to increase Information, Communication Technology (ICT) penetration and use of digital services for enhancing social and economic development.", "page": 46, "level": 4}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "financial years\u2019 expenditure (2019/20 to 2021/22) to scrutinise the management of IT Investments across Government. The overall objective was to assess whether the IT", "metadata": {"headings": [{"headings_0": {"content": "As a result of national prioritization of ICT, I undertook a thematic audit covering three", "page": 46, "level": 2}}, {"headings_1": {"content": "in which Government of Uganda aims to increase Information, Communication Technology (ICT) penetration and use of digital services for enhancing social and economic development.", "page": 46, "level": 4}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "investments in Government are strategically aligned, managed appropriately and focused on", "metadata": {"headings": [{"headings_0": {"content": "investments in Government are strategically aligned, managed appropriately and focused on", "page": 46, "level": 2}}, {"headings_1": {"content": "As a result of national prioritization of ICT, I undertook a thematic audit covering three", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "achieving the NDP III objective. The procedures undertaken covered: planning and budgeting;", "metadata": {"headings": [{"headings_0": {"content": "investments in Government are strategically aligned, managed appropriately and focused on", "page": 46, "level": 2}}, {"headings_1": {"content": "As a result of national prioritization of ICT, I undertook a thematic audit covering three", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "procurement, utilization, maintenance and disposal of IT systems; governance, and financial", "metadata": {"headings": [{"headings_0": {"content": "procurement, utilization, maintenance and disposal of IT systems; governance, and financial", "page": 46, "level": 2}}, {"headings_1": {"content": "investments in Government are strategically aligned, managed appropriately and focused on", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "reporting.", "metadata": {"headings": [{"headings_0": {"content": "procurement, utilization, maintenance and disposal of IT systems; governance, and financial", "page": 46, "level": 2}}, {"headings_1": {"content": "investments in Government are strategically aligned, managed appropriately and focused on", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I reviewed a sample of 68 MDAs with IT budgets of UGX.968Bn, for the three years in respect of acquisition and implementation of IT systems and equipment of which UGX.894Bn", "metadata": {"headings": [{"headings_0": {"content": "I reviewed a sample of 68 MDAs with IT budgets of UGX.968Bn, for the three years in respect of acquisition and implementation of IT systems and equipment of which UGX.894Bn", "page": 46, "level": 4}}, {"headings_1": {"content": "procurement, utilization, maintenance and disposal of IT systems; governance, and financial", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "was warranted, as summarised in the table 19 below;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed a sample of 68 MDAs with IT budgets of UGX.968Bn, for the three years in respect of acquisition and implementation of IT systems and equipment of which UGX.894Bn", "page": 46, "level": 4}}, {"headings_1": {"content": "procurement, utilization, maintenance and disposal of IT systems; governance, and financial", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 19: Showing budget allocations for IT Systems and Equipment", "metadata": {"headings": [{"headings_0": {"content": "Table 19: Showing budget allocations for IT Systems and Equipment", "page": 46, "level": 2}}, {"headings_1": {"content": "I reviewed a sample of 68 MDAs with IT budgets of UGX.968Bn, for the three years in respect of acquisition and implementation of IT systems and equipment of which UGX.894Bn", "page": 46, "level": 4}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["2021/2022", "331.754", "312.233", "19.521"], ["2020/2021", "357.098", "331.691", "25.407"], ["2019/2020", "279.017", "249.989", "29.028"], ["", "**967.869**", "**893.913**", "**73.956**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 19: Showing budget allocations for IT Systems and Equipment", "page": 46, "level": 2}}, {"headings_1": {"content": "I reviewed a sample of 68 MDAs with IT budgets of UGX.968Bn, for the three years in respect of acquisition and implementation of IT systems and equipment of which UGX.894Bn", "page": 46, "level": 4}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Financial Year", "Budget (UGX Bn)", "Warrants/Release (UGX Bn)", "Variance (UGX Bn)"], "type": "table"}}, {"content": "A review of ICT activities implemented revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "A review of ICT activities implemented revealed the following;", "page": 46, "level": 2}}, {"headings_1": {"content": "Table 19: Showing budget allocations for IT Systems and Equipment", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "page": 46, "level": 2}}, {"headings_1": {"content": "A review of ICT activities implemented revealed the following;", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1.0**", "**Procurement/Development and Use of Software/Licenses (IT Systems) and Equipment** The ICT Systems Development Lifecycle (SDLC) requires a systematic approach which includes; initiation, planning and execution. In addition, I made my assessment basing on PS/ST and NITA-U guidance on ICT developments which aim to promote rationalisation and avoid further development of isolated IT systems in MDAs and LGs.", "I advised the PS/ST to liaise with the responsible stakeholders to enhance controls and improve compliance with the Policies and"]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "page": 46, "level": 2}}, {"headings_1": {"content": "A review of ICT activities implemented revealed the following;", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "page": 46, "level": 2}}, {"headings_1": {"content": "A review of ICT activities implemented revealed the following;", "page": 46, "level": 2}}], "page": 46, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["During the audit of the sampled MDAs, I observed the following; \uf0b7 81% (95 out of 118) of IT systems/equipment procured by 42 MDAs lacked clearance from NITA-U. \uf0b7 52 IT systems/equipment acquired by 15 MDAs were not optimally utilized as envisaged. \uf0b7 24 Systems acquired at a cost above UGX.200Mn by 9 MDAs were not approved by Solicitor General as required by law. \uf0b7 I reviewed inception reports for sampled MDAs and noted that 44 IT projects with a total cost of UGX.34.8Bn, were not implemented within the contractual timelines. \uf0b7 38 IT Systems costing UGX.55Bn implemented in 15 MDAs did not meet the user requirements and the users not trained on the usage of the systems. \uf0b7 I noted that 29 IT systems acquired by 13 MDAs were not owned by the MDAs, as there was no formal handover of the systems and/ or source codes. \uf0b7 37 systems at 14 MDAs that hold data and information that is required and/or used by various MDAs, were found not integrated. Non-compliance may lead to duplication of acquisition, procurement of non-compatible solutions and equipment; and general deviation from Government\u2019s efforts to rationalize resources for better service delivery.", "Guidelines, prioritise systems maintenance and upgrades to preserve the integrity and availability of data and systems, and to this effect, formal procedures should be put in place to guide the process.", null], ["1.1", "**Disposal and Decommissioning of ICT Assets** Paragraph 15.11.1 of the TIs, 2017, PPDA Act, 2003 (as amended) and PPDA Regulations, 2014 together with the PFMA 2015, require MDAs and LGs to efficiently and transparently dispose assets as recommended. However, I noted that most MDAs are not disposing off IT assets as per the recommendations of the respective Boards of Survey. Delayed disposal of IT assets leads to a further diminution in value and loss to the government. In addition, a lack of appropriate policies may lead to the loss and misuse of critical data. Besides, hazardous materials from ICT equipment may be harmful to the environment.", "I advised the Accounting Officers to develop appropriate policies, strategies and procedures to ensure data availability and integrity preservation in the event that some IT assets are decommissioned. In addition, the Board of Survey recommendations should be adhered to."], ["1.2", "**ICT Governance** IT governance entails leadership, structures, and processes that enable an organization to make decisions to ensure that its IT", "I advised the Accounting Officers to"]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "page": 46, "level": 2}}, {"headings_1": {"content": "A review of ICT activities implemented revealed the following;", "page": 46, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["During the audit of the sampled MDAs, I observed the following; \uf0b7 81% (95 out of 118) of IT systems/equipment procured by 42 MDAs lacked clearance from NITA-U. \uf0b7 52 IT systems/equipment acquired by 15 MDAs were not optimally utilized as envisaged. \uf0b7 24 Systems acquired at a cost above UGX.200Mn by 9 MDAs were not approved by Solicitor General as required by law. \uf0b7 I reviewed inception reports for sampled MDAs and noted that 44 IT projects with a total cost of UGX.34.8Bn, were not implemented within the contractual timelines. \uf0b7 38 IT Systems costing UGX.55Bn implemented in 15 MDAs did not meet the user requirements and the users not trained on the usage of the systems. \uf0b7 I noted that 29 IT systems acquired by 13 MDAs were not owned by the MDAs, as there was no formal handover of the systems and/ or source codes. \uf0b7 37 systems at 14 MDAs that hold data and information that is required and/or used by various MDAs, were found not integrated. Non-compliance may lead to duplication of acquisition, procurement of non-compatible solutions and equipment; and general deviation from Government\u2019s efforts to rationalize resources for better service delivery.", "Guidelines, prioritise systems maintenance and upgrades to preserve the integrity and availability of data and systems, and to this effect, formal procedures should be put in place to guide the process.", null], ["1.1", "**Disposal and Decommissioning of ICT Assets** Paragraph 15.11.1 of the TIs, 2017, PPDA Act, 2003 (as amended) and PPDA Regulations, 2014 together with the PFMA 2015, require MDAs and LGs to efficiently and transparently dispose assets as recommended. However, I noted that most MDAs are not disposing off IT assets as per the recommendations of the respective Boards of Survey. Delayed disposal of IT assets leads to a further diminution in value and loss to the government. In addition, a lack of appropriate policies may lead to the loss and misuse of critical data. Besides, hazardous materials from ICT equipment may be harmful to the environment.", "I advised the Accounting Officers to develop appropriate policies, strategies and procedures to ensure data availability and integrity preservation in the event that some IT assets are decommissioned. In addition, the Board of Survey recommendations should be adhered to."], ["1.2", "**ICT Governance** IT governance entails leadership, structures, and processes that enable an organization to make decisions to ensure that its IT", "I advised the Accounting Officers to"]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "page": 46, "level": 2}}, {"headings_1": {"content": "A review of ICT activities implemented revealed the following;", "page": 46, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "page": 46, "level": 2}}, {"headings_1": {"content": "A review of ICT activities implemented revealed the following;", "page": 46, "level": 2}}], "page": 47, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["sustains and extends its strategies and objectives. However, a review of the ICT governance structures of the sampled MDAs revealed the following; **i.** 40 MDAs did not have specific structures that steer and oversee ICT implementation. **ii.** 12 MDAs did not have an approved IT staff structure. **iii.** Out of 1200 approved ICT staff positions across 43 MDAs, 689 (57.4%) were filled, leaving 511 (42.6%) positions vacant. **iv.** 40 MDAs did not have an approved IT risk management framework/policy, while 39 did not have an IT risk register in place. **v.** There was no business continuity plan in 37 MDAs contrary to Section 4.6 of the National Information Security Policy 2014. Absence of ICT governance structures hampers formulation of appropriate ICT policies, strategies and real time upgrade of ICT interventions. In addition, it may lead to misalignment of IT investments with the overall entity strategic objectives.", "institute governance policies and structures to effectively manage ICT investments in consultation with other stakeholders. I also advised the Accounting Officers to ensure that the IT staff structure is fully filled. In addition, a fully-fledged business continuity plan should be developed.", null], ["1.3", "**Manual/Off-System Preparation of Financial Statements** The MDAs acquired IT Systems to improve accountability and reporting, however, I noted that 13 MDAs were preparing financial statements off their financial reporting systems. As a result, the financial statements are prone to errors due to human intervention and manipulation.", "I advised the Accounting Officers to institute mechanisms to enforce usage of the systems in preparation of financial statements."]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "page": 46, "level": 2}}, {"headings_1": {"content": "A review of ICT activities implemented revealed the following;", "page": 46, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "1.4. Registration and certification of IT professionals and IT Institutions without enabling regulation", "metadata": {"headings": [{"headings_0": {"content": "1.4. Registration and certification of IT professionals and IT Institutions without enabling regulation", "page": 48, "level": 8}}, {"headings_1": {"content": "Table 20: Showing findings from review of Implementation of IT Activities", "page": 46, "level": 2}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 5(i) NITA-U Act 2009, provides for the functions of the Authority to include; regulation of the information technology in Uganda in order to ensure its effective promotion and development. In addition, the Authority is required to act as an authentication centre for", "metadata": {"headings": [{"headings_0": {"content": "Section 5(i) NITA-U Act 2009, provides for the functions of the Authority to include; regulation of the information technology in Uganda in order to ensure its effective promotion and development. In addition, the Authority is required to act as an authentication centre for", "page": 48, "level": 4}}, {"headings_1": {"content": "1.4. Registration and certification of IT professionals and IT Institutions without enabling regulation", "page": 48, "level": 8}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "information technology training in Uganda in conjunction with the Ministry responsible for Education. However, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Section 5(i) NITA-U Act 2009, provides for the functions of the Authority to include; regulation of the information technology in Uganda in order to ensure its effective promotion and development. In addition, the Authority is required to act as an authentication centre for", "page": 48, "level": 4}}, {"headings_1": {"content": "1.4. Registration and certification of IT professionals and IT Institutions without enabling regulation", "page": 48, "level": 8}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The Authority is currently registering professionals and the training institutions without prescribed regulations and standards. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017; 13 of the applicants", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Authority is currently registering professionals and the training institutions without prescribed regulations and standards. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017; 13 of the applicants", "page": 48, "level": 4}}, {"headings_1": {"content": "Section 5(i) NITA-U Act 2009, provides for the functions of the Authority to include; regulation of the information technology in Uganda in order to ensure its effective promotion and development. In addition, the Authority is required to act as an authentication centre for", "page": 48, "level": 4}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "were certified and only 2 Individual Service Providers have updated certificates while the 11 are expired.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Authority is currently registering professionals and the training institutions without prescribed regulations and standards. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017; 13 of the applicants", "page": 48, "level": 4}}, {"headings_1": {"content": "Section 5(i) NITA-U Act 2009, provides for the functions of the Authority to include; regulation of the information technology in Uganda in order to ensure its effective promotion and development. In addition, the Authority is required to act as an authentication centre for", "page": 48, "level": 4}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The Authority has service provider regulations but they lacked timelines for the applicants to get certified. There is a risk that the potential clients to the Authority continue to operate even beyond their valid period. From a sample examined, I", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Authority has service provider regulations but they lacked timelines for the applicants to get certified. There is a risk that the potential clients to the Authority continue to operate even beyond their valid period. From a sample examined, I", "page": 48, "level": 4}}, {"headings_1": {"content": "\uf0b7 The Authority is currently registering professionals and the training institutions without prescribed regulations and standards. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017; 13 of the applicants", "page": 48, "level": 4}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Authority has service provider regulations but they lacked timelines for the applicants to get certified. There is a risk that the potential clients to the Authority continue to operate even beyond their valid period. From a sample examined, I", "page": 48, "level": 4}}, {"headings_1": {"content": "\uf0b7 The Authority is currently registering professionals and the training institutions without prescribed regulations and standards. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017; 13 of the applicants", "page": 48, "level": 4}}], "page": 48, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "observed that seven (7) companies were providing services to MDAs without", "metadata": {"headings": [{"headings_0": {"content": "observed that seven (7) companies were providing services to MDAs without", "page": 49, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Authority has service provider regulations but they lacked timelines for the applicants to get certified. There is a risk that the potential clients to the Authority continue to operate even beyond their valid period. From a sample examined, I", "page": 48, "level": 4}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "certification by NITA-U.", "metadata": {"headings": [{"headings_0": {"content": "observed that seven (7) companies were providing services to MDAs without", "page": 49, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Authority has service provider regulations but they lacked timelines for the applicants to get certified. There is a risk that the potential clients to the Authority continue to operate even beyond their valid period. From a sample examined, I", "page": 48, "level": 4}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Under the circumstances, the registration and certification without enabling regulations is", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, the registration and certification without enabling regulations is", "page": 49, "level": 2}}, {"headings_1": {"content": "observed that seven (7) companies were providing services to MDAs without", "page": 49, "level": 2}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "irregular.", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, the registration and certification without enabling regulations is", "page": 49, "level": 2}}, {"headings_1": {"content": "observed that seven (7) companies were providing services to MDAs without", "page": 49, "level": 2}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The NITA-U Accounting Officer explained that the Ministry of Justice and Constitutional Affairs advised that a regulation for IT Professionals would not suffice in governing and/or regulating the IT Profession. They recommended the development of an ICT Professionals Bill which will upon approval, become an Act that guides the regulation and development of the IT Profession just like the other professions (Lawyers, Engineers, Accountants) etc. The development of the IT Professionals Bill is being spearheaded by the Ministry of ICT and", "metadata": {"headings": [{"headings_0": {"content": "The NITA-U Accounting Officer explained that the Ministry of Justice and Constitutional Affairs advised that a regulation for IT Professionals would not suffice in governing and/or regulating the IT Profession. They recommended the development of an ICT Professionals Bill which will upon approval, become an Act that guides the regulation and development of the IT Profession just like the other professions (Lawyers, Engineers, Accountants) etc. The development of the IT Professionals Bill is being spearheaded by the Ministry of ICT and", "page": 49, "level": 1}}, {"headings_1": {"content": "Under the circumstances, the registration and certification without enabling regulations is", "page": 49, "level": 2}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "National Guidance. \nI advised the Accounting Officer to strengthen and align NITA-U in the delivery of its mandate by developing and implementing all the required regulations, laws and standards.", "metadata": {"headings": [{"headings_0": {"content": "The NITA-U Accounting Officer explained that the Ministry of Justice and Constitutional Affairs advised that a regulation for IT Professionals would not suffice in governing and/or regulating the IT Profession. They recommended the development of an ICT Professionals Bill which will upon approval, become an Act that guides the regulation and development of the IT Profession just like the other professions (Lawyers, Engineers, Accountants) etc. The development of the IT Professionals Bill is being spearheaded by the Ministry of ICT and", "page": 49, "level": 1}}, {"headings_1": {"content": "Under the circumstances, the registration and certification without enabling regulations is", "page": 49, "level": 2}}, [{"headings_0": {"content": "The NITA-U Accounting Officer explained that the Ministry of Justice and Constitutional Affairs advised that a regulation for IT Professionals would not suffice in governing and/or regulating the IT Profession. They recommended the development of an ICT Professionals Bill which will upon approval, become an Act that guides the regulation and development of the IT Profession just like the other professions (Lawyers, Engineers, Accountants) etc. The development of the IT Professionals Bill is being spearheaded by the Ministry of ICT and", "page": 49, "level": 1}}, {"headings_1": {"content": "Under the circumstances, the registration and certification without enabling regulations is", "page": 49, "level": 2}}]], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.16 MANAGEMENT OF PUBLIC LAND BACKGROUND", "metadata": {"headings": [{"headings_0": {"content": "2.16 MANAGEMENT OF PUBLIC LAND BACKGROUND", "page": 49, "level": 1}}, {"headings_1": {"content": "The NITA-U Accounting Officer explained that the Ministry of Justice and Constitutional Affairs advised that a regulation for IT Professionals would not suffice in governing and/or regulating the IT Profession. They recommended the development of an ICT Professionals Bill which will upon approval, become an Act that guides the regulation and development of the IT Profession just like the other professions (Lawyers, Engineers, Accountants) etc. The development of the IT Professionals Bill is being spearheaded by the Ministry of ICT and", "page": 49, "level": 1}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Public land management is the process by which public land is put to good effect. It focuses on establishing and sustaining an optimum balance of use, conservation and development of resources in harmony with the values and needs of society. \nVision 2040 prioritizes Land as a crucial resource for provision of public utilities and calls for sustainable land use and management, as one of the fundamentals to be strengthened in order to harness the country\u2019s abundant opportunities. Whereas Government owns vast land comprising numerous properties used by government agencies to perform their functions in", "metadata": {"headings": [{"headings_0": {"content": "2.16 MANAGEMENT OF PUBLIC LAND BACKGROUND", "page": 49, "level": 1}}, {"headings_1": {"content": "The NITA-U Accounting Officer explained that the Ministry of Justice and Constitutional Affairs advised that a regulation for IT Professionals would not suffice in governing and/or regulating the IT Profession. They recommended the development of an ICT Professionals Bill which will upon approval, become an Act that guides the regulation and development of the IT Profession just like the other professions (Lawyers, Engineers, Accountants) etc. The development of the IT Professionals Bill is being spearheaded by the Ministry of ICT and", "page": 49, "level": 1}}, [{"headings_0": {"content": "2.16 MANAGEMENT OF PUBLIC LAND BACKGROUND", "page": 49, "level": 1}}, {"headings_1": {"content": "The NITA-U Accounting Officer explained that the Ministry of Justice and Constitutional Affairs advised that a regulation for IT Professionals would not suffice in governing and/or regulating the IT Profession. They recommended the development of an ICT Professionals Bill which will upon approval, become an Act that guides the regulation and development of the IT Profession just like the other professions (Lawyers, Engineers, Accountants) etc. The development of the IT Professionals Bill is being spearheaded by the Ministry of ICT and", "page": 49, "level": 1}}]], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the delivery of services to Citizens, many government entities have had challenges in management of public land. These include; inadequate record keeping, loss of entity control", "metadata": {"headings": [{"headings_0": {"content": "the delivery of services to Citizens, many government entities have had challenges in management of public land. These include; inadequate record keeping, loss of entity control", "page": 49, "level": 4}}, {"headings_1": {"content": "2.16 MANAGEMENT OF PUBLIC LAND BACKGROUND", "page": 49, "level": 1}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "due to encroachment and encumbrances, lack of land titles, uncoordinated and unstandardized approach to acquisition of land for public use, among others.", "metadata": {"headings": [{"headings_0": {"content": "the delivery of services to Citizens, many government entities have had challenges in management of public land. These include; inadequate record keeping, loss of entity control", "page": 49, "level": 4}}, {"headings_1": {"content": "2.16 MANAGEMENT OF PUBLIC LAND BACKGROUND", "page": 49, "level": 1}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Subsequent to these challenges and others I have reported upon over time, I undertook a", "metadata": {"headings": [{"headings_0": {"content": "Subsequent to these challenges and others I have reported upon over time, I undertook a", "page": 49, "level": 2}}, {"headings_1": {"content": "the delivery of services to Citizens, many government entities have had challenges in management of public land. These include; inadequate record keeping, loss of entity control", "page": 49, "level": 4}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "compliance study in 57 selected Ministries, Departments and Agencies (MDAs) and Local", "metadata": {"headings": [{"headings_0": {"content": "Subsequent to these challenges and others I have reported upon over time, I undertook a", "page": 49, "level": 2}}, {"headings_1": {"content": "the delivery of services to Citizens, many government entities have had challenges in management of public land. These include; inadequate record keeping, loss of entity control", "page": 49, "level": 4}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Governments (LGs), over a period of four years, to assess whether Government had efficiently and effectively managed public land for better service delivery to the Citizens, and in accordance with the existing Iegal and reporting frameworks. The following were my summary", "metadata": {"headings": [{"headings_0": {"content": "Governments (LGs), over a period of four years, to assess whether Government had efficiently and effectively managed public land for better service delivery to the Citizens, and in accordance with the existing Iegal and reporting frameworks. The following were my summary", "page": 49, "level": 4}}, {"headings_1": {"content": "Subsequent to these challenges and others I have reported upon over time, I undertook a", "page": 49, "level": 2}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "findings and recommendations;", "metadata": {"headings": [{"headings_0": {"content": "Governments (LGs), over a period of four years, to assess whether Government had efficiently and effectively managed public land for better service delivery to the Citizens, and in accordance with the existing Iegal and reporting frameworks. The following were my summary", "page": 49, "level": 4}}, {"headings_1": {"content": "Subsequent to these challenges and others I have reported upon over time, I undertook a", "page": 49, "level": 2}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.16.1Strategic Planning for Land Acquisition and Compensations", "metadata": {"headings": [{"headings_0": {"content": "2.16.1Strategic Planning for Land Acquisition and Compensations", "page": 49, "level": 3}}, {"headings_1": {"content": "Governments (LGs), over a period of four years, to assess whether Government had efficiently and effectively managed public land for better service delivery to the Citizens, and in accordance with the existing Iegal and reporting frameworks. The following were my summary", "page": 49, "level": 4}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Nineteen (19) entities that acquired land out of the 57 sampled entities in the period under review indicated that, only nine (9) entities (47%) included lands acquisitions in their strategic plans, while ten (10) entities (53%) did not. In addition, four (04) entities did not specify the sizes/cost of land to be acquired. This was mainly attributed to laxity by management not to provide complete recording of land size and approximate land cost in the plans.", "metadata": {"headings": [{"headings_0": {"content": "2.16.1Strategic Planning for Land Acquisition and Compensations", "page": 49, "level": 3}}, {"headings_1": {"content": "Governments (LGs), over a period of four years, to assess whether Government had efficiently and effectively managed public land for better service delivery to the Citizens, and in accordance with the existing Iegal and reporting frameworks. The following were my summary", "page": 49, "level": 4}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Failure to include such details leads to incomplete plans and also stifles proper budgeting and", "metadata": {"headings": [{"headings_0": {"content": "Failure to include such details leads to incomplete plans and also stifles proper budgeting and", "page": 49, "level": 2}}, {"headings_1": {"content": "2.16.1Strategic Planning for Land Acquisition and Compensations", "page": 49, "level": 3}}], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "assessment of performance. \n32 \nI advised the Accounting Officers to ensure that the size, cost and purpose for proposed land acquisitions are included in the respective strategic plans of entities to enable attainment of", "metadata": {"headings": [{"headings_0": {"content": "Failure to include such details leads to incomplete plans and also stifles proper budgeting and", "page": 49, "level": 2}}, {"headings_1": {"content": "2.16.1Strategic Planning for Land Acquisition and Compensations", "page": 49, "level": 3}}, [{"headings_0": {"content": "Failure to include such details leads to incomplete plans and also stifles proper budgeting and", "page": 49, "level": 2}}, {"headings_1": {"content": "2.16.1Strategic Planning for Land Acquisition and Compensations", "page": 49, "level": 3}}], [{"headings_0": {"content": "Failure to include such details leads to incomplete plans and also stifles proper budgeting and", "page": 49, "level": 2}}, {"headings_1": {"content": "2.16.1Strategic Planning for Land Acquisition and Compensations", "page": 49, "level": 3}}]], "page": 49, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "NDP III objectives and guide effective preparation of annual entity budgets.", "metadata": {"headings": [{"headings_0": {"content": "NDP III objectives and guide effective preparation of annual entity budgets.", "page": 50, "level": 2}}, {"headings_1": {"content": "Failure to include such details leads to incomplete plans and also stifles proper budgeting and", "page": 49, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2.16.2Budgeting, funding, and absorption of funds, for land acquisition", "metadata": {"headings": [{"headings_0": {"content": "2.16.2Budgeting, funding, and absorption of funds, for land acquisition", "page": 50, "level": 3}}, {"headings_1": {"content": "NDP III objectives and guide effective preparation of annual entity budgets.", "page": 50, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Fifteen (15) entities included land acquisition in their annual budgets for the period under review, while four (04) entities acquired land without budgets. The fifteen (15) entities budgeted for acquisition of 17,831 hectares of land at a cost of UGX.483.6Bn; the entities were availed UGX.447.5Bn (93%), and acquired 25,786 hectares at a total cost of", "metadata": {"headings": [{"headings_0": {"content": "Fifteen (15) entities included land acquisition in their annual budgets for the period under review, while four (04) entities acquired land without budgets. The fifteen (15) entities budgeted for acquisition of 17,831 hectares of land at a cost of UGX.483.6Bn; the entities were availed UGX.447.5Bn (93%), and acquired 25,786 hectares at a total cost of", "page": 50, "level": 4}}, {"headings_1": {"content": "2.16.2Budgeting, funding, and absorption of funds, for land acquisition", "page": 50, "level": 3}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX.435.3Bn (including a mischarge of UGX.1.74Bn which was not budgeted for land", "metadata": {"headings": [{"headings_0": {"content": "Fifteen (15) entities included land acquisition in their annual budgets for the period under review, while four (04) entities acquired land without budgets. The fifteen (15) entities budgeted for acquisition of 17,831 hectares of land at a cost of UGX.483.6Bn; the entities were availed UGX.447.5Bn (93%), and acquired 25,786 hectares at a total cost of", "page": 50, "level": 4}}, {"headings_1": {"content": "2.16.2Budgeting, funding, and absorption of funds, for land acquisition", "page": 50, "level": 3}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "acquisition) leaving a sum of UGX.14.Bn (3% of availed funds) un-utilised.", "metadata": {"headings": [{"headings_0": {"content": "acquisition) leaving a sum of UGX.14.Bn (3% of availed funds) un-utilised.", "page": 50, "level": 2}}, {"headings_1": {"content": "Fifteen (15) entities included land acquisition in their annual budgets for the period under review, while four (04) entities acquired land without budgets. The fifteen (15) entities budgeted for acquisition of 17,831 hectares of land at a cost of UGX.483.6Bn; the entities were availed UGX.447.5Bn (93%), and acquired 25,786 hectares at a total cost of", "page": 50, "level": 4}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "However, Ministry of Defence which acquired 7,562.07 hectares at a cost of UGX.84.64Bn did", "metadata": {"headings": [{"headings_0": {"content": "However, Ministry of Defence which acquired 7,562.07 hectares at a cost of UGX.84.64Bn did", "page": 50, "level": 2}}, {"headings_1": {"content": "acquisition) leaving a sum of UGX.14.Bn (3% of availed funds) un-utilised.", "page": 50, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "not indicate the land size in its budgets. I further noted that four (4) entities acquired 5.06", "metadata": {"headings": [{"headings_0": {"content": "However, Ministry of Defence which acquired 7,562.07 hectares at a cost of UGX.84.64Bn did", "page": 50, "level": 2}}, {"headings_1": {"content": "acquisition) leaving a sum of UGX.14.Bn (3% of availed funds) un-utilised.", "page": 50, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "hectares of land at a total of UGX.20.47Bn without budgeting (both size and amount).", "metadata": {"headings": [{"headings_0": {"content": "hectares of land at a total of UGX.20.47Bn without budgeting (both size and amount).", "page": 50, "level": 2}}, {"headings_1": {"content": "However, Ministry of Defence which acquired 7,562.07 hectares at a cost of UGX.84.64Bn did", "page": 50, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Seven (7) entities received inadequate funding, having budgeted for UGX.333.613Bn and received UGX.297.531Bn (89%)) for land acquisition in the period under review. I further noted that Wakiso and Oyam DLGs diverted a sum of UGX.0.354Bn from funds for land", "metadata": {"headings": [{"headings_0": {"content": "Seven (7) entities received inadequate funding, having budgeted for UGX.333.613Bn and received UGX.297.531Bn (89%)) for land acquisition in the period under review. I further noted that Wakiso and Oyam DLGs diverted a sum of UGX.0.354Bn from funds for land", "page": 50, "level": 4}}, {"headings_1": {"content": "hectares of land at a total of UGX.20.47Bn without budgeting (both size and amount).", "page": 50, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "acquisition in the period under review. \nI advised the Accounting Officers to;", "metadata": {"headings": [{"headings_0": {"content": "Seven (7) entities received inadequate funding, having budgeted for UGX.333.613Bn and received UGX.297.531Bn (89%)) for land acquisition in the period under review. I further noted that Wakiso and Oyam DLGs diverted a sum of UGX.0.354Bn from funds for land", "page": 50, "level": 4}}, {"headings_1": {"content": "hectares of land at a total of UGX.20.47Bn without budgeting (both size and amount).", "page": 50, "level": 2}}, [{"headings_0": {"content": "Seven (7) entities received inadequate funding, having budgeted for UGX.333.613Bn and received UGX.297.531Bn (89%)) for land acquisition in the period under review. I further noted that Wakiso and Oyam DLGs diverted a sum of UGX.0.354Bn from funds for land", "page": 50, "level": 4}}, {"headings_1": {"content": "hectares of land at a total of UGX.20.47Bn without budgeting (both size and amount).", "page": 50, "level": 2}}]], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Liaise with PS/ST to ensure that funds appropriated for acquisition of land are", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Liaise with PS/ST to ensure that funds appropriated for acquisition of land are", "page": 50, "level": 2}}, {"headings_1": {"content": "Seven (7) entities received inadequate funding, having budgeted for UGX.333.613Bn and received UGX.297.531Bn (89%)) for land acquisition in the period under review. I further noted that Wakiso and Oyam DLGs diverted a sum of UGX.0.354Bn from funds for land", "page": 50, "level": 4}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "availed.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Liaise with PS/ST to ensure that funds appropriated for acquisition of land are", "page": 50, "level": 2}}, {"headings_1": {"content": "Seven (7) entities received inadequate funding, having budgeted for UGX.333.613Bn and received UGX.297.531Bn (89%)) for land acquisition in the period under review. I further noted that Wakiso and Oyam DLGs diverted a sum of UGX.0.354Bn from funds for land", "page": 50, "level": 4}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Ensure that availed funds for land acquisition are utilised for the intended purpose.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Ensure that availed funds for land acquisition are utilised for the intended purpose.", "page": 50, "level": 2}}, {"headings_1": {"content": "\uf0b7 Liaise with PS/ST to ensure that funds appropriated for acquisition of land are", "page": 50, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2.16.3Compliance of Land Acquisition with the relevant Laws", "metadata": {"headings": [{"headings_0": {"content": "2.16.3Compliance of Land Acquisition with the relevant Laws", "page": 50, "level": 3}}, {"headings_1": {"content": "\uf0b7 Ensure that availed funds for land acquisition are utilised for the intended purpose.", "page": 50, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that out of the nineteen (19) entities that acquired land in the period under review,", "metadata": {"headings": [{"headings_0": {"content": "2.16.3Compliance of Land Acquisition with the relevant Laws", "page": 50, "level": 3}}, {"headings_1": {"content": "\uf0b7 Ensure that availed funds for land acquisition are utilised for the intended purpose.", "page": 50, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "eight (8) entities acquired a total of 3,937.336 hectares at a cost of UGX.79.77Bn directly without competitive participation. The procurement methods used by six (6) entities in the", "metadata": {"headings": [{"headings_0": {"content": "eight (8) entities acquired a total of 3,937.336 hectares at a cost of UGX.79.77Bn directly without competitive participation. The procurement methods used by six (6) entities in the", "page": 50, "level": 4}}, {"headings_1": {"content": "2.16.3Compliance of Land Acquisition with the relevant Laws", "page": 50, "level": 3}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "acquisition of 1,666.016 hectares costing UGX.62.83Bn were not approved by their Contracts", "metadata": {"headings": [{"headings_0": {"content": "eight (8) entities acquired a total of 3,937.336 hectares at a cost of UGX.79.77Bn directly without competitive participation. The procurement methods used by six (6) entities in the", "page": 50, "level": 4}}, {"headings_1": {"content": "2.16.3Compliance of Land Acquisition with the relevant Laws", "page": 50, "level": 3}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Committees. I further noted that two (2) entities commenced acquisition of 319.6 hectares of", "metadata": {"headings": [{"headings_0": {"content": "Committees. I further noted that two (2) entities commenced acquisition of 319.6 hectares of", "page": 50, "level": 2}}, {"headings_1": {"content": "eight (8) entities acquired a total of 3,937.336 hectares at a cost of UGX.79.77Bn directly without competitive participation. The procurement methods used by six (6) entities in the", "page": 50, "level": 4}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "land costing UGX.6.72Bn without confirmation availability of funding. In addition, seven (7)", "metadata": {"headings": [{"headings_0": {"content": "Committees. I further noted that two (2) entities commenced acquisition of 319.6 hectares of", "page": 50, "level": 2}}, {"headings_1": {"content": "eight (8) entities acquired a total of 3,937.336 hectares at a cost of UGX.79.77Bn directly without competitive participation. The procurement methods used by six (6) entities in the", "page": 50, "level": 4}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "entities acquired 15,760.82 hectares with a value above the UGX200Mn threshold each, at a total cost of UGX.64.76Bn without clearance from the Attorney General.", "metadata": {"headings": [{"headings_0": {"content": "entities acquired 15,760.82 hectares with a value above the UGX200Mn threshold each, at a total cost of UGX.64.76Bn without clearance from the Attorney General.", "page": 50, "level": 4}}, {"headings_1": {"content": "Committees. I further noted that two (2) entities commenced acquisition of 319.6 hectares of", "page": 50, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Government to ensure that appropriate procurement methods are adhered to in", "metadata": {"headings": [{"headings_0": {"content": "I advised the Government to ensure that appropriate procurement methods are adhered to in", "page": 50, "level": 2}}, {"headings_1": {"content": "entities acquired 15,760.82 hectares with a value above the UGX200Mn threshold each, at a total cost of UGX.64.76Bn without clearance from the Attorney General.", "page": 50, "level": 4}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "regards to land acquisitions. For MDAs with peculiar requirements, the Accounting Officers", "metadata": {"headings": [{"headings_0": {"content": "I advised the Government to ensure that appropriate procurement methods are adhered to in", "page": 50, "level": 2}}, {"headings_1": {"content": "entities acquired 15,760.82 hectares with a value above the UGX200Mn threshold each, at a total cost of UGX.64.76Bn without clearance from the Attorney General.", "page": 50, "level": 4}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "should always endeavor to ratify the procurements with the contracts committee. In addition, PPDA should provide additional guidelines to address the unique needs for land acquisition by MALGs.", "metadata": {"headings": [{"headings_0": {"content": "should always endeavor to ratify the procurements with the contracts committee. In addition, PPDA should provide additional guidelines to address the unique needs for land acquisition by MALGs.", "page": 50, "level": 4}}, {"headings_1": {"content": "I advised the Government to ensure that appropriate procurement methods are adhered to in", "page": 50, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "should always endeavor to ratify the procurements with the contracts committee. In addition, PPDA should provide additional guidelines to address the unique needs for land acquisition by MALGs.", "page": 50, "level": 4}}, {"headings_1": {"content": "I advised the Government to ensure that appropriate procurement methods are adhered to in", "page": 50, "level": 2}}], "page": 50, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.16.4Involvement of Uganda Land Commission", "metadata": {"headings": [{"headings_0": {"content": "2.16.4Involvement of Uganda Land Commission", "page": 51, "level": 3}}, {"headings_1": {"content": "should always endeavor to ratify the procurements with the contracts committee. In addition, PPDA should provide additional guidelines to address the unique needs for land acquisition by MALGs.", "page": 50, "level": 4}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that out of the nineteen (19) entities that acquired land in the period under review,", "metadata": {"headings": [{"headings_0": {"content": "2.16.4Involvement of Uganda Land Commission", "page": 51, "level": 3}}, {"headings_1": {"content": "should always endeavor to ratify the procurements with the contracts committee. In addition, PPDA should provide additional guidelines to address the unique needs for land acquisition by MALGs.", "page": 50, "level": 4}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "five (5) entities acquired 1,669.84 hectares at a cost of UGX.45.9Bn prior to notifying the", "metadata": {"headings": [{"headings_0": {"content": "five (5) entities acquired 1,669.84 hectares at a cost of UGX.45.9Bn prior to notifying the", "page": 51, "level": 2}}, {"headings_1": {"content": "2.16.4Involvement of Uganda Land Commission", "page": 51, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Uganda Land Commission to enable effective public land management, including advising on", "metadata": {"headings": [{"headings_0": {"content": "five (5) entities acquired 1,669.84 hectares at a cost of UGX.45.9Bn prior to notifying the", "page": 51, "level": 2}}, {"headings_1": {"content": "2.16.4Involvement of Uganda Land Commission", "page": 51, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "availability of other options. I also observed that there was no coordination by the various government entities with ULC in regard to land acquisition.", "metadata": {"headings": [{"headings_0": {"content": "availability of other options. I also observed that there was no coordination by the various government entities with ULC in regard to land acquisition.", "page": 51, "level": 4}}, {"headings_1": {"content": "five (5) entities acquired 1,669.84 hectares at a cost of UGX.45.9Bn prior to notifying the", "page": 51, "level": 2}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Government entities to coordinate with ULC when acquiring Public land to ensure", "metadata": {"headings": [{"headings_0": {"content": "I advised Government entities to coordinate with ULC when acquiring Public land to ensure", "page": 51, "level": 2}}, {"headings_1": {"content": "availability of other options. I also observed that there was no coordination by the various government entities with ULC in regard to land acquisition.", "page": 51, "level": 4}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "that before acquisition, all available options through Uganda Land Commission are exhausted. \n2.16.5Valuation by the Chief Government Valuer \nOut of the nineteen (19) entities that acquired land in the period under review, two (2) entities", "metadata": {"headings": [{"headings_0": {"content": "I advised Government entities to coordinate with ULC when acquiring Public land to ensure", "page": 51, "level": 2}}, {"headings_1": {"content": "availability of other options. I also observed that there was no coordination by the various government entities with ULC in regard to land acquisition.", "page": 51, "level": 4}}, [{"headings_0": {"content": "I advised Government entities to coordinate with ULC when acquiring Public land to ensure", "page": 51, "level": 2}}, {"headings_1": {"content": "availability of other options. I also observed that there was no coordination by the various government entities with ULC in regard to land acquisition.", "page": 51, "level": 4}}], [{"headings_0": {"content": "I advised Government entities to coordinate with ULC when acquiring Public land to ensure", "page": 51, "level": 2}}, {"headings_1": {"content": "availability of other options. I also observed that there was no coordination by the various government entities with ULC in regard to land acquisition.", "page": 51, "level": 4}}]], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "procured 1.96 hectares at a cost of UGX.1.6Bn without obtaining Chief Government Valuer", "metadata": {"headings": [{"headings_0": {"content": "procured 1.96 hectares at a cost of UGX.1.6Bn without obtaining Chief Government Valuer", "page": 51, "level": 2}}, {"headings_1": {"content": "I advised Government entities to coordinate with ULC when acquiring Public land to ensure", "page": 51, "level": 2}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(CGV) valuation. I also noted that the CGV took more than twenty (20) working days in approving consultants\u2019 valuation reports on land government projects contrary to the statutory timelines.", "metadata": {"headings": [{"headings_0": {"content": "procured 1.96 hectares at a cost of UGX.1.6Bn without obtaining Chief Government Valuer", "page": 51, "level": 2}}, {"headings_1": {"content": "I advised Government entities to coordinate with ULC when acquiring Public land to ensure", "page": 51, "level": 2}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Delayed valuation of Land by the CGV may result into increase in project costs, delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed valuation of Land by the CGV may result into increase in project costs, delayed", "page": 51, "level": 2}}, {"headings_1": {"content": "procured 1.96 hectares at a cost of UGX.1.6Bn without obtaining Chief Government Valuer", "page": 51, "level": 2}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "commencement of infrastructure projects which affects loan absorption rates, and increases commitment charges arising from undisbursed loans from multilateral and bilateral lenders. \nI advised the Accounting Officer of the Ministry of Lands to ensure that approval of consultant\u2019s valuation reports on government projects are always fast-tracked to avoid project delays and increasing liability to government.", "metadata": {"headings": [{"headings_0": {"content": "Delayed valuation of Land by the CGV may result into increase in project costs, delayed", "page": 51, "level": 2}}, {"headings_1": {"content": "procured 1.96 hectares at a cost of UGX.1.6Bn without obtaining Chief Government Valuer", "page": 51, "level": 2}}, [{"headings_0": {"content": "Delayed valuation of Land by the CGV may result into increase in project costs, delayed", "page": 51, "level": 2}}, {"headings_1": {"content": "procured 1.96 hectares at a cost of UGX.1.6Bn without obtaining Chief Government Valuer", "page": 51, "level": 2}}]], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.16.6Registration and Titling of Land", "metadata": {"headings": [{"headings_0": {"content": "2.16.6Registration and Titling of Land", "page": 51, "level": 3}}, {"headings_1": {"content": "Delayed valuation of Land by the CGV may result into increase in project costs, delayed", "page": 51, "level": 2}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that out of the 57 sampled entities, forty-two (42) entities did not have land titles for a total of 4,398 pieces of land comprising twenty-six (26) entities which had 1,638 pieces of land measuring approximately 80,038.88 hectares and sixteen (16) entities held 2,760 pieces with unknown land sizes. I also noted that seven (7) entities which held 81 pieces of land", "metadata": {"headings": [{"headings_0": {"content": "2.16.6Registration and Titling of Land", "page": 51, "level": 3}}, {"headings_1": {"content": "Delayed valuation of Land by the CGV may result into increase in project costs, delayed", "page": 51, "level": 2}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "measuring 12,521.1 hectares had land titles for all the pieces of land held. The anomalies", "metadata": {"headings": [{"headings_0": {"content": "measuring 12,521.1 hectares had land titles for all the pieces of land held. The anomalies", "page": 51, "level": 2}}, {"headings_1": {"content": "2.16.6Registration and Titling of Land", "page": 51, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "were attributed to the following; inadequate funds to process land titles and land having been", "metadata": {"headings": [{"headings_0": {"content": "measuring 12,521.1 hectares had land titles for all the pieces of land held. The anomalies", "page": 51, "level": 2}}, {"headings_1": {"content": "2.16.6Registration and Titling of Land", "page": 51, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "donated by individuals who passed on without transferring title to the entity, delays by MZOs", "metadata": {"headings": [{"headings_0": {"content": "donated by individuals who passed on without transferring title to the entity, delays by MZOs", "page": 51, "level": 2}}, {"headings_1": {"content": "measuring 12,521.1 hectares had land titles for all the pieces of land held. The anomalies", "page": 51, "level": 2}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to effect registration and transfers, continuous acquisitions of land and delays in the survey process.", "metadata": {"headings": [{"headings_0": {"content": "donated by individuals who passed on without transferring title to the entity, delays by MZOs", "page": 51, "level": 2}}, {"headings_1": {"content": "measuring 12,521.1 hectares had land titles for all the pieces of land held. The anomalies", "page": 51, "level": 2}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Lack of land titles results into encroachment, disputes and loss of public land.", "metadata": {"headings": [{"headings_0": {"content": "Lack of land titles results into encroachment, disputes and loss of public land.", "page": 51, "level": 2}}, {"headings_1": {"content": "donated by individuals who passed on without transferring title to the entity, delays by MZOs", "page": 51, "level": 2}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accounting Officers to engage with responsible stakeholders to secure funding to facilitate land titling. In addition, Ministry of Lands is advised to streamline and expedite", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage with responsible stakeholders to secure funding to facilitate land titling. In addition, Ministry of Lands is advised to streamline and expedite", "page": 51, "level": 4}}, {"headings_1": {"content": "Lack of land titles results into encroachment, disputes and loss of public land.", "page": 51, "level": 2}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "processing of titling public land.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage with responsible stakeholders to secure funding to facilitate land titling. In addition, Ministry of Lands is advised to streamline and expedite", "page": 51, "level": 4}}, {"headings_1": {"content": "Lack of land titles results into encroachment, disputes and loss of public land.", "page": 51, "level": 2}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.16.7Failure to transfer Land into the Custody of ULC", "metadata": {"headings": [{"headings_0": {"content": "2.16.7Failure to transfer Land into the Custody of ULC", "page": 51, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officers to engage with responsible stakeholders to secure funding to facilitate land titling. In addition, Ministry of Lands is advised to streamline and expedite", "page": 51, "level": 4}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that out of the titled 1,909 land tittles held by 42 of the 45 MDAs in the sample, 15 MDAs did not transfer 167 land titles into the name and custody of the Uganda Land", "metadata": {"headings": [{"headings_0": {"content": "2.16.7Failure to transfer Land into the Custody of ULC", "page": 51, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officers to engage with responsible stakeholders to secure funding to facilitate land titling. In addition, Ministry of Lands is advised to streamline and expedite", "page": 51, "level": 4}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Commission for the benefit of the user MDAs. The Accounting Officers of public Universities", "metadata": {"headings": [{"headings_0": {"content": "Commission for the benefit of the user MDAs. The Accounting Officers of public Universities", "page": 51, "level": 2}}, {"headings_1": {"content": "2.16.7Failure to transfer Land into the Custody of ULC", "page": 51, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Commission for the benefit of the user MDAs. The Accounting Officers of public Universities", "page": 51, "level": 2}}, {"headings_1": {"content": "2.16.7Failure to transfer Land into the Custody of ULC", "page": 51, "level": 3}}], "page": 51, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and URA explained that Universities were body corporate with a right to own and manage", "metadata": {"headings": [{"headings_0": {"content": "and URA explained that Universities were body corporate with a right to own and manage", "page": 52, "level": 2}}, {"headings_1": {"content": "Commission for the benefit of the user MDAs. The Accounting Officers of public Universities", "page": 51, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "their own land.", "metadata": {"headings": [{"headings_0": {"content": "and URA explained that Universities were body corporate with a right to own and manage", "page": 52, "level": 2}}, {"headings_1": {"content": "Commission for the benefit of the user MDAs. The Accounting Officers of public Universities", "page": 51, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Attorney General to give a general guidance to corporate government entities in regard to the custody of entity land with ULC.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Attorney General to give a general guidance to corporate government entities in regard to the custody of entity land with ULC.", "page": 52, "level": 4}}, {"headings_1": {"content": "and URA explained that Universities were body corporate with a right to own and manage", "page": 52, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2.16.8Recording and Reporting of Government Land \nI noted that out of the 57 sampled entities, 20 entities did not record a total of 636 pieces of", "metadata": {"headings": [{"headings_0": {"content": "I advised the Attorney General to give a general guidance to corporate government entities in regard to the custody of entity land with ULC.", "page": 52, "level": 4}}, {"headings_1": {"content": "and URA explained that Universities were body corporate with a right to own and manage", "page": 52, "level": 2}}, [{"headings_0": {"content": "I advised the Attorney General to give a general guidance to corporate government entities in regard to the custody of entity land with ULC.", "page": 52, "level": 4}}, {"headings_1": {"content": "and URA explained that Universities were body corporate with a right to own and manage", "page": 52, "level": 2}}]], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "land measuring approximately 19,275.25 hectares in their respective Land registers rendering", "metadata": {"headings": [{"headings_0": {"content": "land measuring approximately 19,275.25 hectares in their respective Land registers rendering", "page": 52, "level": 2}}, {"headings_1": {"content": "I advised the Attorney General to give a general guidance to corporate government entities in regard to the custody of entity land with ULC.", "page": 52, "level": 4}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "it difficult to confirm the completeness of their Land inventory. I also noted that 26 entities did not record a total of 1,355 pieces of land measuring approximately 21,603.08 hectares of", "metadata": {"headings": [{"headings_0": {"content": "land measuring approximately 19,275.25 hectares in their respective Land registers rendering", "page": 52, "level": 2}}, {"headings_1": {"content": "I advised the Attorney General to give a general guidance to corporate government entities in regard to the custody of entity land with ULC.", "page": 52, "level": 4}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "land in their respective GFMIS fixed asset module thus affecting the accuracy of the non-", "metadata": {"headings": [{"headings_0": {"content": "land in their respective GFMIS fixed asset module thus affecting the accuracy of the non-", "page": 52, "level": 2}}, {"headings_1": {"content": "land measuring approximately 19,275.25 hectares in their respective Land registers rendering", "page": 52, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "produced assets in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "land in their respective GFMIS fixed asset module thus affecting the accuracy of the non-", "page": 52, "level": 2}}, {"headings_1": {"content": "land measuring approximately 19,275.25 hectares in their respective Land registers rendering", "page": 52, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The non-recording of land in the land register and GFMIS Asset module affects the", "metadata": {"headings": [{"headings_0": {"content": "The non-recording of land in the land register and GFMIS Asset module affects the", "page": 52, "level": 2}}, {"headings_1": {"content": "land in their respective GFMIS fixed asset module thus affecting the accuracy of the non-", "page": 52, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Government\u2019s ability to keep track of all its land which could easily lead to loss and /or misstatement of the non-produced asset in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "The non-recording of land in the land register and GFMIS Asset module affects the", "page": 52, "level": 2}}, {"headings_1": {"content": "land in their respective GFMIS fixed asset module thus affecting the accuracy of the non-", "page": 52, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accountant General to ensure that the asset module under the GFMIS is functioning properly. In addition, I advised the respective Accounting Officers to update both the fixed asset registers and the asset module under the GFMIS.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accountant General to ensure that the asset module under the GFMIS is functioning properly. In addition, I advised the respective Accounting Officers to update both the fixed asset registers and the asset module under the GFMIS.", "page": 52, "level": 4}}, {"headings_1": {"content": "The non-recording of land in the land register and GFMIS Asset module affects the", "page": 52, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2.16.9Utilization of Government Land for Delivery of Service", "metadata": {"headings": [{"headings_0": {"content": "2.16.9Utilization of Government Land for Delivery of Service", "page": 52, "level": 3}}, {"headings_1": {"content": "I advised the Accountant General to ensure that the asset module under the GFMIS is functioning properly. In addition, I advised the respective Accounting Officers to update both the fixed asset registers and the asset module under the GFMIS.", "page": 52, "level": 4}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that out of the 57 sampled entities, 29 entities did not utilise a total of 258 pieces of", "metadata": {"headings": [{"headings_0": {"content": "2.16.9Utilization of Government Land for Delivery of Service", "page": 52, "level": 3}}, {"headings_1": {"content": "I advised the Accountant General to ensure that the asset module under the GFMIS is functioning properly. In addition, I advised the respective Accounting Officers to update both the fixed asset registers and the asset module under the GFMIS.", "page": 52, "level": 4}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "land measuring approximately 10,066.8 hectares of land held by 30th June 2022. Non-", "metadata": {"headings": [{"headings_0": {"content": "land measuring approximately 10,066.8 hectares of land held by 30th June 2022. Non-", "page": 52, "level": 2}}, {"headings_1": {"content": "2.16.9Utilization of Government Land for Delivery of Service", "page": 52, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "utilization and use of land for unapproved use defeats the purpose for acquisition which may", "metadata": {"headings": [{"headings_0": {"content": "land measuring approximately 10,066.8 hectares of land held by 30th June 2022. Non-", "page": 52, "level": 2}}, {"headings_1": {"content": "2.16.9Utilization of Government Land for Delivery of Service", "page": 52, "level": 3}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "affect Government\u2019s ability to achieve its intended objectives and deliver services its citizens.", "metadata": {"headings": [{"headings_0": {"content": "affect Government\u2019s ability to achieve its intended objectives and deliver services its citizens.", "page": 52, "level": 2}}, {"headings_1": {"content": "land measuring approximately 10,066.8 hectares of land held by 30th June 2022. Non-", "page": 52, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In addition, thirty-four (34) entities had 434 pieces of land encroached upon, of these, 182 pieces measured approximately 61,207.04 hectares. Ninety-six 96 of the 182 pieces of land", "metadata": {"headings": [{"headings_0": {"content": "In addition, thirty-four (34) entities had 434 pieces of land encroached upon, of these, 182 pieces measured approximately 61,207.04 hectares. Ninety-six 96 of the 182 pieces of land", "page": 52, "level": 4}}, {"headings_1": {"content": "affect Government\u2019s ability to achieve its intended objectives and deliver services its citizens.", "page": 52, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "cost UGX.134.4Bn, while 252 of the 434 pieces had unknown measurements. Land encumbrances hinder management\u2019s ability to utilize the affected land for the intended purposes.", "metadata": {"headings": [{"headings_0": {"content": "In addition, thirty-four (34) entities had 434 pieces of land encroached upon, of these, 182 pieces measured approximately 61,207.04 hectares. Ninety-six 96 of the 182 pieces of land", "page": 52, "level": 4}}, {"headings_1": {"content": "affect Government\u2019s ability to achieve its intended objectives and deliver services its citizens.", "page": 52, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the PS/ST and the Accounting Officers to institute mechanisms to ensure that land utilization plans are developed by entities. I further advised the PS/ST to address the funding deficits for land utilization in MALGs. Meanwhile the Accounting Officers should ensure that", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST and the Accounting Officers to institute mechanisms to ensure that land utilization plans are developed by entities. I further advised the PS/ST to address the funding deficits for land utilization in MALGs. Meanwhile the Accounting Officers should ensure that", "page": 52, "level": 4}}, {"headings_1": {"content": "In addition, thirty-four (34) entities had 434 pieces of land encroached upon, of these, 182 pieces measured approximately 61,207.04 hectares. Ninety-six 96 of the 182 pieces of land", "page": 52, "level": 4}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the un-utilized land is protected against encroachments.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST and the Accounting Officers to institute mechanisms to ensure that land utilization plans are developed by entities. I further advised the PS/ST to address the funding deficits for land utilization in MALGs. Meanwhile the Accounting Officers should ensure that", "page": 52, "level": 4}}, {"headings_1": {"content": "In addition, thirty-four (34) entities had 434 pieces of land encroached upon, of these, 182 pieces measured approximately 61,207.04 hectares. Ninety-six 96 of the 182 pieces of land", "page": 52, "level": 4}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.16.10 Lease of Public Land", "metadata": {"headings": [{"headings_0": {"content": "2.16.10 Lease of Public Land", "page": 52, "level": 1}}, {"headings_1": {"content": "I advised the PS/ST and the Accounting Officers to institute mechanisms to ensure that land utilization plans are developed by entities. I further advised the PS/ST to address the funding deficits for land utilization in MALGs. Meanwhile the Accounting Officers should ensure that", "page": 52, "level": 4}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that nine (9) entities with a total of 573 leases did not have updated lease registers", "metadata": {"headings": [{"headings_0": {"content": "2.16.10 Lease of Public Land", "page": 52, "level": 1}}, {"headings_1": {"content": "I advised the PS/ST and the Accounting Officers to institute mechanisms to ensure that land utilization plans are developed by entities. I further advised the PS/ST to address the funding deficits for land utilization in MALGs. Meanwhile the Accounting Officers should ensure that", "page": 52, "level": 4}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "for proper management of leases. This has led to increased litigations resulting from multiple", "metadata": {"headings": [{"headings_0": {"content": "for proper management of leases. This has led to increased litigations resulting from multiple", "page": 52, "level": 2}}, {"headings_1": {"content": "2.16.10 Lease of Public Land", "page": 52, "level": 1}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "allocation of leases; loss of land and revenue due to late or non- billing for ground rent, and", "metadata": {"headings": [{"headings_0": {"content": "for proper management of leases. This has led to increased litigations resulting from multiple", "page": 52, "level": 2}}, {"headings_1": {"content": "2.16.10 Lease of Public Land", "page": 52, "level": 1}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "lease premiums; which impact on service delivery to the citizens. Sixteen (16) leases granted", "metadata": {"headings": [{"headings_0": {"content": "lease premiums; which impact on service delivery to the citizens. Sixteen (16) leases granted", "page": 52, "level": 2}}, {"headings_1": {"content": "for proper management of leases. This has led to increased litigations resulting from multiple", "page": 52, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "by six (6) entities had expired, Six (6) entities did not receive lease rentals of UGX.1.13Bn", "metadata": {"headings": [{"headings_0": {"content": "lease premiums; which impact on service delivery to the citizens. Sixteen (16) leases granted", "page": 52, "level": 2}}, {"headings_1": {"content": "for proper management of leases. This has led to increased litigations resulting from multiple", "page": 52, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "from eighty five (85) leases, and Two (2) entities irregularly renewed three (3) leases without", "metadata": {"headings": [{"headings_0": {"content": "from eighty five (85) leases, and Two (2) entities irregularly renewed three (3) leases without", "page": 52, "level": 2}}, {"headings_1": {"content": "lease premiums; which impact on service delivery to the citizens. Sixteen (16) leases granted", "page": 52, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "from eighty five (85) leases, and Two (2) entities irregularly renewed three (3) leases without", "page": 52, "level": 2}}, {"headings_1": {"content": "lease premiums; which impact on service delivery to the citizens. Sixteen (16) leases granted", "page": 52, "level": 2}}], "page": 52, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "realization of ground rent arrears or development of land as per lease agreement. In addition, Seven (7) entities without mandate to lease out government land granted thirty one (31)", "metadata": {"headings": [{"headings_0": {"content": "realization of ground rent arrears or development of land as per lease agreement. In addition, Seven (7) entities without mandate to lease out government land granted thirty one (31)", "page": 53, "level": 4}}, {"headings_1": {"content": "from eighty five (85) leases, and Two (2) entities irregularly renewed three (3) leases without", "page": 52, "level": 2}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "leases.", "metadata": {"headings": [{"headings_0": {"content": "realization of ground rent arrears or development of land as per lease agreement. In addition, Seven (7) entities without mandate to lease out government land granted thirty one (31)", "page": 53, "level": 4}}, {"headings_1": {"content": "from eighty five (85) leases, and Two (2) entities irregularly renewed three (3) leases without", "page": 52, "level": 2}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the respective Accounting Officers of ULC, other MDAs and Local Governments to", "metadata": {"headings": [{"headings_0": {"content": "I advised the respective Accounting Officers of ULC, other MDAs and Local Governments to", "page": 53, "level": 2}}, {"headings_1": {"content": "realization of ground rent arrears or development of land as per lease agreement. In addition, Seven (7) entities without mandate to lease out government land granted thirty one (31)", "page": 53, "level": 4}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ensure that comprehensive lease registers are maintained for proper management of leased land.", "metadata": {"headings": [{"headings_0": {"content": "I advised the respective Accounting Officers of ULC, other MDAs and Local Governments to", "page": 53, "level": 2}}, {"headings_1": {"content": "realization of ground rent arrears or development of land as per lease agreement. In addition, Seven (7) entities without mandate to lease out government land granted thirty one (31)", "page": 53, "level": 4}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.16.11 Allocation of Land by District Land Boards (DLB)", "metadata": {"headings": [{"headings_0": {"content": "2.16.11 Allocation of Land by District Land Boards (DLB)", "page": 53, "level": 8}}, {"headings_1": {"content": "I advised the respective Accounting Officers of ULC, other MDAs and Local Governments to", "page": 53, "level": 2}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that there was no comprehensive database of Public Land by the DLB\u2019s. As a result, two (2) District Land Boards (DLBs) allocated four (4) pieces of land which were not under their jurisdiction.", "metadata": {"headings": [{"headings_0": {"content": "2.16.11 Allocation of Land by District Land Boards (DLB)", "page": 53, "level": 8}}, {"headings_1": {"content": "I advised the respective Accounting Officers of ULC, other MDAs and Local Governments to", "page": 53, "level": 2}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to ensure strict adherence to the internal controls and", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure strict adherence to the internal controls and", "page": 53, "level": 2}}, {"headings_1": {"content": "2.16.11 Allocation of Land by District Land Boards (DLB)", "page": 53, "level": 8}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "compliance with land allocation procedures.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure strict adherence to the internal controls and", "page": 53, "level": 2}}, {"headings_1": {"content": "2.16.11 Allocation of Land by District Land Boards (DLB)", "page": 53, "level": 8}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.16.12 Management of Land outside Uganda", "metadata": {"headings": [{"headings_0": {"content": "2.16.12 Management of Land outside Uganda", "page": 53, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officers to ensure strict adherence to the internal controls and", "page": 53, "level": 2}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Land Act mandates the ULC to hold and manage any land acquired by the Government", "metadata": {"headings": [{"headings_0": {"content": "2.16.12 Management of Land outside Uganda", "page": 53, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officers to ensure strict adherence to the internal controls and", "page": 53, "level": 2}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "abroad, except that the Commission may delegate the management of such land to Uganda\u2019s Missions abroad. I noted that ULC neither had information concerning government land abroad nor delegated management of such land to Uganda\u2019s Missions abroad. There is a risk of", "metadata": {"headings": [{"headings_0": {"content": "abroad, except that the Commission may delegate the management of such land to Uganda\u2019s Missions abroad. I noted that ULC neither had information concerning government land abroad nor delegated management of such land to Uganda\u2019s Missions abroad. There is a risk of", "page": 53, "level": 4}}, {"headings_1": {"content": "2.16.12 Management of Land outside Uganda", "page": 53, "level": 8}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "mismanagement of government land abroad.", "metadata": {"headings": [{"headings_0": {"content": "abroad, except that the Commission may delegate the management of such land to Uganda\u2019s Missions abroad. I noted that ULC neither had information concerning government land abroad nor delegated management of such land to Uganda\u2019s Missions abroad. There is a risk of", "page": 53, "level": 4}}, {"headings_1": {"content": "2.16.12 Management of Land outside Uganda", "page": 53, "level": 8}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to engage and liaise with other Government agencies to", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage and liaise with other Government agencies to", "page": 53, "level": 2}}, {"headings_1": {"content": "abroad, except that the Commission may delegate the management of such land to Uganda\u2019s Missions abroad. I noted that ULC neither had information concerning government land abroad nor delegated management of such land to Uganda\u2019s Missions abroad. There is a risk of", "page": 53, "level": 4}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ensure that the provisions in the law in regard to management of government land abroad are fulfilled.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage and liaise with other Government agencies to", "page": 53, "level": 2}}, {"headings_1": {"content": "abroad, except that the Commission may delegate the management of such land to Uganda\u2019s Missions abroad. I noted that ULC neither had information concerning government land abroad nor delegated management of such land to Uganda\u2019s Missions abroad. There is a risk of", "page": 53, "level": 4}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "John F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "John F. S. Muwanga", "page": 53, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to engage and liaise with other Government agencies to", "page": 53, "level": 2}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 53, "level": 3}}, {"headings_1": {"content": "John F. S. Muwanga", "page": 53, "level": 2}}], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "30th December, 2022 \n36", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 53, "level": 3}}, {"headings_1": {"content": "John F. S. Muwanga", "page": 53, "level": 2}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 53, "level": 3}}, {"headings_1": {"content": "John F. S. Muwanga", "page": 53, "level": 2}}]], "page": 53, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.0. REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL", "metadata": {"headings": [{"headings_0": {"content": "3.0. REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL", "page": 54, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 53, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "GOVERNMENTS FOR THE YEAR ENDED 30 TH JUNE 2022 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "3.0. REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL", "page": 54, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 53, "level": 3}}, [{"headings_0": {"content": "3.0. REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL", "page": 54, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 53, "level": 3}}]], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 54, "level": 3}}, {"headings_1": {"content": "3.0. REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL", "page": 54, "level": 1}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I have audited the accompanying consolidated financial statements of Local Governments, which comprise the Consolidated Statement of Financial Position as at 30th June 2022, the", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying consolidated financial statements of Local Governments, which comprise the Consolidated Statement of Financial Position as at 30th June 2022, the", "page": 54, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Consolidated Statement of Financial Performance, the Consolidated Statement of Changes in", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying consolidated financial statements of Local Governments, which comprise the Consolidated Statement of Financial Position as at 30th June 2022, the", "page": 54, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Equity, the Consolidated Statement of Cash Flows, together with other accompanying Consolidated statements for the year then ended, and notes to the Consolidated financial", "metadata": {"headings": [{"headings_0": {"content": "Equity, the Consolidated Statement of Cash Flows, together with other accompanying Consolidated statements for the year then ended, and notes to the Consolidated financial", "page": 54, "level": 4}}, {"headings_1": {"content": "I have audited the accompanying consolidated financial statements of Local Governments, which comprise the Consolidated Statement of Financial Position as at 30th June 2022, the", "page": 54, "level": 4}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "statements, including a summary of significant accounting policies.", "metadata": {"headings": [{"headings_0": {"content": "Equity, the Consolidated Statement of Cash Flows, together with other accompanying Consolidated statements for the year then ended, and notes to the Consolidated financial", "page": 54, "level": 4}}, {"headings_1": {"content": "I have audited the accompanying consolidated financial statements of Local Governments, which comprise the Consolidated Statement of Financial Position as at 30th June 2022, the", "page": 54, "level": 4}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In my opinion, the consolidated financial statements of Local Governments for the year ended", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the consolidated financial statements of Local Governments for the year ended", "page": 54, "level": 2}}, {"headings_1": {"content": "Equity, the Consolidated Statement of Cash Flows, together with other accompanying Consolidated statements for the year then ended, and notes to the Consolidated financial", "page": 54, "level": 4}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "30th June, 2021 are prepared in all material respects, in accordance with Section 52(b) of the Public Finance Management Act (PFMA), 2015 (as amended) and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the consolidated financial statements of Local Governments for the year ended", "page": 54, "level": 2}}, {"headings_1": {"content": "Equity, the Consolidated Statement of Cash Flows, together with other accompanying Consolidated statements for the year then ended, and notes to the Consolidated financial", "page": 54, "level": 4}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 54, "level": 3}}, {"headings_1": {"content": "In my opinion, the consolidated financial statements of Local Governments for the year ended", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 54, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 54, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 54, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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)", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 54, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and other independence requirements applicable to performing audits of Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "and other independence requirements applicable to performing audits of Financial Statements", "page": 54, "level": 2}}, {"headings_1": {"content": "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", "page": 54, "level": 4}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "and other independence requirements applicable to performing audits of Financial Statements", "page": 54, "level": 2}}, {"headings_1": {"content": "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", "page": 54, "level": 4}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I have fulfilled my ethical responsibilities in accordance with the other requirements and the", "metadata": {"headings": [{"headings_0": {"content": "I have fulfilled my ethical responsibilities in accordance with the other requirements and the", "page": 54, "level": 2}}, {"headings_1": {"content": "and other independence requirements applicable to performing audits of Financial Statements", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "IESBA Code. 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": "I have fulfilled my ethical responsibilities in accordance with the other requirements and the", "page": 54, "level": 2}}, {"headings_1": {"content": "and other independence requirements applicable to performing audits of Financial Statements", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 54, "level": 3}}, {"headings_1": {"content": "I have fulfilled my ethical responsibilities in accordance with the other requirements and the", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "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", "metadata": {"headings": [{"headings_0": {"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", "page": 54, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "addressed in the context of my audit of the financial statements as a whole, and in forming", "metadata": {"headings": [{"headings_0": {"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", "page": 54, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "my opinion thereon, and I do not provide a separate opinion on these matters.", "metadata": {"headings": [{"headings_0": {"content": "my opinion thereon, and I do not provide a separate opinion on these matters.", "page": 54, "level": 2}}, {"headings_1": {"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", "page": 54, "level": 4}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I have determined the matters described below as the key audit matters to be communicated", "metadata": {"headings": [{"headings_0": {"content": "I have determined the matters described below as the key audit matters to be communicated", "page": 54, "level": 2}}, {"headings_1": {"content": "my opinion thereon, and I do not provide a separate opinion on these matters.", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in my report. \n3.1", "metadata": {"headings": [{"headings_0": {"content": "I have determined the matters described below as the key audit matters to be communicated", "page": 54, "level": 2}}, {"headings_1": {"content": "my opinion thereon, and I do not provide a separate opinion on these matters.", "page": 54, "level": 2}}, [{"headings_0": {"content": "I have determined the matters described below as the key audit matters to be communicated", "page": 54, "level": 2}}, {"headings_1": {"content": "my opinion thereon, and I do not provide a separate opinion on these matters.", "page": 54, "level": 2}}]], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Payroll management in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Payroll management in Local Governments", "page": 54, "level": 3}}, {"headings_1": {"content": "I have determined the matters described below as the key audit matters to be communicated", "page": 54, "level": 2}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "During my audit of the financial year 2020/21, I undertook an audit of payroll management in Local Governments which revealed major challenges. The audit", "metadata": {"headings": [{"headings_0": {"content": "During my audit of the financial year 2020/21, I undertook an audit of payroll management in Local Governments which revealed major challenges. The audit", "page": 54, "level": 4}}, {"headings_1": {"content": "Payroll management in Local Governments", "page": 54, "level": 3}}], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "findings and my recommendations thereof were communicated to various stakeholders. \n37", "metadata": {"headings": [{"headings_0": {"content": "During my audit of the financial year 2020/21, I undertook an audit of payroll management in Local Governments which revealed major challenges. The audit", "page": 54, "level": 4}}, {"headings_1": {"content": "Payroll management in Local Governments", "page": 54, "level": 3}}, [{"headings_0": {"content": "During my audit of the financial year 2020/21, I undertook an audit of payroll management in Local Governments which revealed major challenges. The audit", "page": 54, "level": 4}}, {"headings_1": {"content": "Payroll management in Local Governments", "page": 54, "level": 3}}]], "page": 54, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Despite my recommendations, payroll management challenges still exist in LGs", "metadata": {"headings": [{"headings_0": {"content": "Despite my recommendations, payroll management challenges still exist in LGs", "page": 55, "level": 2}}, {"headings_1": {"content": "During my audit of the financial year 2020/21, I undertook an audit of payroll management in Local Governments which revealed major challenges. The audit", "page": 54, "level": 4}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "including lack of consolidated staff list by MoPS, irregularities in payments and deductions, and access to the payroll by ineligible staff, among others.", "metadata": {"headings": [{"headings_0": {"content": "Despite my recommendations, payroll management challenges still exist in LGs", "page": 55, "level": 2}}, {"headings_1": {"content": "During my audit of the financial year 2020/21, I undertook an audit of payroll management in Local Governments which revealed major challenges. The audit", "page": 54, "level": 4}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During the audit of the Financial Year 2021/22, I considered payments and deductions", "metadata": {"headings": [{"headings_0": {"content": "During the audit of the Financial Year 2021/22, I considered payments and deductions", "page": 55, "level": 2}}, {"headings_1": {"content": "Despite my recommendations, payroll management challenges still exist in LGs", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in 130 Districts as a Key Audit Matter. Below are my key findings that are also reported in the individual entity reports.", "metadata": {"headings": [{"headings_0": {"content": "During the audit of the Financial Year 2021/22, I considered payments and deductions", "page": 55, "level": 2}}, {"headings_1": {"content": "Despite my recommendations, payroll management challenges still exist in LGs", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 21: Payroll Management findings", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Payroll Management findings", "page": 55, "level": 2}}, {"headings_1": {"content": "During the audit of the Financial Year 2021/22, I considered payments and deductions", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "SN Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "SN Observation Recommendation", "page": 55, "level": 2}}, {"headings_1": {"content": "Table 21: Payroll Management findings", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "3.1.1 Funding and absorption of wage, pension and gratuity", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Funding and absorption of wage, pension and gratuity", "page": 55, "level": 2}}, {"headings_1": {"content": "SN Observation Recommendation", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the The approved wage, pension and gratuity estimates for the MoFPED to ensure financial year 2021/2022 for 130 LGs was that recruitment UGX.2,539,812,346,618 of which UGX.2,532,930,356,421 was and wage funds", "metadata": {"headings": [{"headings_0": {"content": "I advised the The approved wage, pension and gratuity estimates for the MoFPED to ensure financial year 2021/2022 for 130 LGs was that recruitment UGX.2,539,812,346,618 of which UGX.2,532,930,356,421 was and wage funds", "page": 55, "level": 1}}, {"headings_1": {"content": "3.1.1 Funding and absorption of wage, pension and gratuity", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "received representing 99.7% performance, as shown in the are released early table below and details in Appendix 1 a. \nenough to enable", "metadata": {"headings": [{"headings_0": {"content": "I advised the The approved wage, pension and gratuity estimates for the MoFPED to ensure financial year 2021/2022 for 130 LGs was that recruitment UGX.2,539,812,346,618 of which UGX.2,532,930,356,421 was and wage funds", "page": 55, "level": 1}}, {"headings_1": {"content": "3.1.1 Funding and absorption of wage, pension and gratuity", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the LGs to carry", "metadata": {"headings": [{"headings_0": {"content": "the LGs to carry", "page": 55, "level": 1}}, {"headings_1": {"content": "I advised the The approved wage, pension and gratuity estimates for the MoFPED to ensure financial year 2021/2022 for 130 LGs was that recruitment UGX.2,539,812,346,618 of which UGX.2,532,930,356,421 was and wage funds", "page": 55, "level": 1}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table showing breakdown of LGs Budget and releases out the planned", "metadata": {"headings": [{"headings_0": {"content": "Table showing breakdown of LGs Budget and releases out the planned", "page": 55, "level": 2}}, {"headings_1": {"content": "the LGs to carry", "page": 55, "level": 1}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "for the year", "metadata": {"headings": [{"headings_0": {"content": "for the year", "page": 55, "level": 2}}, {"headings_1": {"content": "Table showing breakdown of LGs Budget and releases out the planned", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "recruitments timely, and to also ensure", "metadata": {"headings": [{"headings_0": {"content": "for the year", "page": 55, "level": 2}}, {"headings_1": {"content": "Table showing breakdown of LGs Budget and releases out the planned", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Category", "Approved Estimates (UGX\u2019 Bn)", "Amount released (UGX\u2019 Bn)", "% age funding received"], ["Salary", "2,193,691,448,69 7", "2,188,910,570,95 3", "100%"], ["Pension", "177,207,071,969", "175,939,228,687", "99%"], ["Gratuity", "130,713,824,879", "130,616,662,851", "100%"], ["Pension arrears", "29,721,908,925", "29,067,345,448", "98%"], ["Salary arrears", "8,478,092,148", "8,396,548,482", "99%"], ["**Total**", "**2,539,812,346,61 8**", "**2,532,930,356,4 21**", "**99.7%**"]], "metadata": {"headings": [{"headings_0": {"content": "for the year", "page": 55, "level": 2}}, {"headings_1": {"content": "Table showing breakdown of LGs Budget and releases out the planned", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "that", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 55, "level": 1}}, {"headings_1": {"content": "for the year", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "reconciliations are", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 55, "level": 1}}, {"headings_1": {"content": "for the year", "page": 55, "level": 2}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "done", "metadata": {"headings": [{"headings_0": {"content": "done", "page": 55, "level": 1}}, {"headings_1": {"content": "that", "page": 55, "level": 1}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "before supplementary funds are released to the LGs.", "metadata": {"headings": [{"headings_0": {"content": "done", "page": 55, "level": 1}}, {"headings_1": {"content": "that", "page": 55, "level": 1}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I also advised the Permanent", "metadata": {"headings": [{"headings_0": {"content": "I also advised the Permanent", "page": 55, "level": 1}}, {"headings_1": {"content": "done", "page": 55, "level": 1}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Secretary (PS), Ministry of Local Source: BIG quarterly budget performance analysis", "metadata": {"headings": [{"headings_0": {"content": "I also advised the Permanent", "page": 55, "level": 1}}, {"headings_1": {"content": "done", "page": 55, "level": 1}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Government (MoLG) to ensure Out of the total receipts of UGX.2,532,930,356,421, that Accounting", "metadata": {"headings": [{"headings_0": {"content": "Government (MoLG) to ensure Out of the total receipts of UGX.2,532,930,356,421, that Accounting", "page": 55, "level": 1}}, {"headings_1": {"content": "I also advised the Permanent", "page": 55, "level": 1}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX.2,356,575,342,414 was spent by the LGs resulting an Officers start the", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,356,575,342,414 was spent by the LGs resulting an Officers start the", "page": 55, "level": 1}}, {"headings_1": {"content": "Government (MoLG) to ensure Out of the total receipts of UGX.2,532,930,356,421, that Accounting", "page": 55, "level": 1}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "unspent balance of UGX.176,355,014,007, representing retirement absorption level of 93% as shown in the table below. \nprocess 6 months before the due", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,356,575,342,414 was spent by the LGs resulting an Officers start the", "page": 55, "level": 1}}, {"headings_1": {"content": "Government (MoLG) to ensure Out of the total receipts of UGX.2,532,930,356,421, that Accounting", "page": 55, "level": 1}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Category", "Amount released (UGX)", "Expenditure - UGX", "Unspent - UGX", "% Absorpt ion"], ["Salary", "2,188,910,570,953", "2,044,622,014,526", "144,288,556,42 7", "93%"], ["Pension", "175,939,228,687", "167,980,071,241", "7,959,157,446", "95%"], ["Gratuity", "130,616,662,851", "111,292,450,768", "19,324,212,083", "85%"], ["Pension arrears", "29,067,345,448", "25,635,336,217", "3,432,009,231", "88%"], ["Salary arrears", "8,396,548,482", "7,045,469,662", "1,351,078,820", "84%"], ["Total", "2,532,930,356,42 1", "2,356,575,342,41 4", "176,355,014,00 7", "93%"]], "metadata": {"headings": [{"headings_0": {"content": "UGX.2,356,575,342,414 was spent by the LGs resulting an Officers start the", "page": 55, "level": 1}}, {"headings_1": {"content": "Government (MoLG) to ensure Out of the total receipts of UGX.2,532,930,356,421, that Accounting", "page": 55, "level": 1}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "date and that the", "metadata": {"headings": [{"headings_0": {"content": "date and that the", "page": 55, "level": 1}}, {"headings_1": {"content": "UGX.2,356,575,342,414 was spent by the LGs resulting an Officers start the", "page": 55, "level": 1}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "required information is in place. \nSource: BIG quarterly budget performance analysis", "metadata": {"headings": [{"headings_0": {"content": "date and that the", "page": 55, "level": 1}}, {"headings_1": {"content": "UGX.2,356,575,342,414 was spent by the LGs resulting an Officers start the", "page": 55, "level": 1}}, [{"headings_0": {"content": "date and that the", "page": 55, "level": 1}}, {"headings_1": {"content": "UGX.2,356,575,342,414 was spent by the LGs resulting an Officers start the", "page": 55, "level": 1}}]], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The unspent balances of salaries at the end of the financial year", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "resulted from failure/delays to carry out planned recruitments, while the unspent balances for pension and gratuity was \n38", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}, [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}]], "page": 55, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["attributed to release of funds beyond the requirement, and delayed validation of pensioners. The Accounting Officers explained that the unspent balances were due to; \uf0b7 Delays in recruitment and deployment of secondary school teachers by Ministry of Education and Sports (MoES) and Education Service Commission (ESC). \uf0b7 Delays by Ministry of Public Service (MoPS) to approve and clear the recruitment plans. \uf0b7 Absence of fully constituted District Service Commissions (DSCs) caused by delays in approving members by MoPS. \uf0b7 Late release of recruitment and wage funds by MoFPED as most LGs received funds in May, 2022. \uf0b7 Receipt of funds in excess of the supplementary requirement. \uf0b7 Delay in submission of requirements for access to pension and gratuity payroll, and inconsistency in the bio-data between the IPPS and NIRA. My interaction with MoPS revealed that a recruitment calendar was issued to provide for clearance of planned recruitments after the 2nd Budget Call. This will resolve the issue regarding under absorption resulting from late recruitments. During my interaction with MoFPED, the PSST explained that recruitment plans are contained within the PBS and Accounting Officers have been guided to start the recruitment process after the approval of the budget.", "", null], ["3.1.2", "**Payments of salaries, pension and gratuity**", ""], ["**a)**", "**Payment of ineligible persons** Government has lost a total of UGX.19,026,546,948 due to payment of salaries to ineligible persons/individuals in 129 LGs. The payments contravene section (B - a) (1) & (2) of Uganda public service standing orders, 2021 requiring public officers to be appropriately appointed. I reviewed a file of teachers from the Education service Commission (ESC) and noted that 609 secondary school and tertiary institution employees used forged minutes to access government payroll. The individuals had been on the payroll for a varied number of years, ranging from 1 to 39 with some even approaching the retirement. Details are in **Appendix 1 b.** When I brought up the matter to the respective DLGs, the Accounting Officers discontinued salary payments and pledged to take up the matter with police for further investigations. The Accounting Officers explained that the issue of ineligible secondary school and tertiary institutions\u2019 employees was beyond them since the appointment and posting is done by MoES. I observed that the inability by the LGs to validate eligibility of the posting instructions was due to lack of a", "I advised ESC and MoES to automate the database for all teachers, streamline the validation process and consider recruiting teachers to replace those deleted from the payroll. In addition, other government organs should investigate how the appointment and posting of ineligible secondary school and tertiary institutions"]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": [["attributed to release of funds beyond the requirement, and delayed validation of pensioners. The Accounting Officers explained that the unspent balances were due to; \uf0b7 Delays in recruitment and deployment of secondary school teachers by Ministry of Education and Sports (MoES) and Education Service Commission (ESC). \uf0b7 Delays by Ministry of Public Service (MoPS) to approve and clear the recruitment plans. \uf0b7 Absence of fully constituted District Service Commissions (DSCs) caused by delays in approving members by MoPS. \uf0b7 Late release of recruitment and wage funds by MoFPED as most LGs received funds in May, 2022. \uf0b7 Receipt of funds in excess of the supplementary requirement. \uf0b7 Delay in submission of requirements for access to pension and gratuity payroll, and inconsistency in the bio-data between the IPPS and NIRA. My interaction with MoPS revealed that a recruitment calendar was issued to provide for clearance of planned recruitments after the 2nd Budget Call. This will resolve the issue regarding under absorption resulting from late recruitments. During my interaction with MoFPED, the PSST explained that recruitment plans are contained within the PBS and Accounting Officers have been guided to start the recruitment process after the approval of the budget.", "", null], ["3.1.2", "**Payments of salaries, pension and gratuity**", ""], ["**a)**", "**Payment of ineligible persons** Government has lost a total of UGX.19,026,546,948 due to payment of salaries to ineligible persons/individuals in 129 LGs. The payments contravene section (B - a) (1) & (2) of Uganda public service standing orders, 2021 requiring public officers to be appropriately appointed. I reviewed a file of teachers from the Education service Commission (ESC) and noted that 609 secondary school and tertiary institution employees used forged minutes to access government payroll. The individuals had been on the payroll for a varied number of years, ranging from 1 to 39 with some even approaching the retirement. Details are in **Appendix 1 b.** When I brought up the matter to the respective DLGs, the Accounting Officers discontinued salary payments and pledged to take up the matter with police for further investigations. The Accounting Officers explained that the issue of ineligible secondary school and tertiary institutions\u2019 employees was beyond them since the appointment and posting is done by MoES. I observed that the inability by the LGs to validate eligibility of the posting instructions was due to lack of a", "I advised ESC and MoES to automate the database for all teachers, streamline the validation process and consider recruiting teachers to replace those deleted from the payroll. In addition, other government organs should investigate how the appointment and posting of ineligible secondary school and tertiary institutions"]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 56, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Observation**", null, "**Recommendation**"], ["automated database in ESC containing minute extracts of all secondary school teachers.", null, "employees was done by MoES.", null], ["**b)**", "**Over payment of salary, pension and gratuity** Section B-a (7) of the Uganda Public Standing Orders, 2021 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. Article 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. My review of the payroll registers (IPPS) and IFMS payments revealed an over payment of UGX.3,837,170,480 in 75 LGs in respect of 2,085 employees and 270 pensioners/beneficiaries as shown in the table below and details in **Appendix 1 c.** Category Number of staff/pensioners Over payment - UGX Salaries 2,085 2,261,246,384 Gratuity 208 1,293,882,652 Pension 62 282,041,444 Total 2,355 3,837,170,480 The Accounting Officers attributed the overpayments to errors in processing of payments for which recovery measures have been instituted. My interaction with MoPS revealed that the Ministry issued Establishment Notices guiding Accounting Officers to reconcile the payrolls before payments are made.", null, "I advised the PS MoPS to resolve IPPS system errors and expedite the roll out of HCM. I further advised the PS to ensure that the Accounting Officers undertake effective reconciliations before payments are made."]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_5", "column_6"], "type": "table"}}, {"content": [["**SN**", "**Observation**", null, "**Recommendation**"], ["automated database in ESC containing minute extracts of all secondary school teachers.", null, "employees was done by MoES.", null], ["**b)**", "**Over payment of salary, pension and gratuity** Section B-a (7) of the Uganda Public Standing Orders, 2021 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. Article 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. My review of the payroll registers (IPPS) and IFMS payments revealed an over payment of UGX.3,837,170,480 in 75 LGs in respect of 2,085 employees and 270 pensioners/beneficiaries as shown in the table below and details in **Appendix 1 c.** Category Number of staff/pensioners Over payment - UGX Salaries 2,085 2,261,246,384 Gratuity 208 1,293,882,652 Pension 62 282,041,444 Total 2,355 3,837,170,480 The Accounting Officers attributed the overpayments to errors in processing of payments for which recovery measures have been instituted. My interaction with MoPS revealed that the Ministry issued Establishment Notices guiding Accounting Officers to reconcile the payrolls before payments are made.", null, "I advised the PS MoPS to resolve IPPS system errors and expedite the roll out of HCM. I further advised the PS to ensure that the Accounting Officers undertake effective reconciliations before payments are made."], ["**c)**", "**Under payment of salary, pension and gratuity** Section B-a (7) of the Uganda Public Standing Orders, 2021 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. Article 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. My review of the payroll registers (IPPS) and IFMS payments revealed an under payment of UGX.24,934,143,289 in 115 LGs in respect of 3,802 employees and 4,545 pensioners/beneficiaries as shown in the table below and **Appendix 1 d.**", null, "I advised the PS MoPS to resolve IPPS system errors and expedite the roll out of HCM. I further advised the PS to ensure that the Accounting Officers undertake effective reconciliations before payments are made. I advised MoFPED to consider paying"]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_5", "column_6"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 57, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN Observation Recommendation**", null], ["Category Number of staff/pensioners Under payment - UGX Salaries 3,802 3,608,932,261 Gratuity 3,600 6,327,639,889 Pension 945 14,997,571,139 Total 8,347 24,934,143,289 I noted that the underfunding was mainly caused by Medium Term Expenditure Framework (MTEF) ceilings communicated by MoFPED Under payments affected livelihood of staff and pensioners/beneficiaries. The Accounting Officers attributed the underpayment to inadequate funds to pay all approved salary, pension and gratuity benefits and errors in processing of payments for employees and pensioners/ beneficiaries. The arrears were submitted to MoFPED for payment in the financial year 2022/23.", "salary, pension"], [null, "and gratuity"], [null, "obligations as a"], [null, "statutory charge"], [null, "without subjecting"], [null, "it to budget ceilings."], ["**d)** Payment of salary using wrong salary scales and salary steps/ levels/notches** Section B \u2013 a (6) & (7) of the Uganda Public Service Standing Orders, 2021 provides that the Salary Structure shall indicate salaries attached to each salary scale in the public service, hence, salaries should be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. Section (B - c) 1 of Public Service Standing Orders, 2021 provides that a public officer who holds a post graded in a salary scale with incremental levels, shall receive annual increments up to the maximum of the salary scale. My comparison of the base pay as per IPPS payroll registers with the base pay as per salary structure for 2021/22 revealed that, 1,264 employees in 26 LGs were paid on the wrong scales leading to over payments of UGX.532,949,259 and under payments of UGX.886,806,364. Additionally, 28,172 employees in 26 LGs were paid on wrong steps/levels/notches leading to over payments of UGX.2,386,682,931 and under payments of UGX.2,652,787,176. Details are in **Appendix 1 e.** Category Number of staff/pensioners Overpayment \\- UGX Underpaymen t - UGX Wrong scale 1,264 532,949,259 886,806,364 Wrong notches 28,172 2,386,682,931 2,652,787,176 Total 2,919,632,190 3,539,593,540 Under payment due to lower notches denies the affected staff their rightful emoluments and affects their terminal benefits while over payments caused financial loss to government. I advised Government through MoFPED to allocate sufficient funds to enable LGs to pay staff at the correct steps. I also advised MoPS to fast track the roll out of the HCM to all LGs.", null]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_7"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 58, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN Observation Recommendation**", null], ["The Accounting Officers attributed the above to: \uf0b7 Non-automation of the incremental dates in the IPPS by MoPS for which the Accounting Officers had no control. \uf0b7 Inadequate staff capacity in the Human Resource Departments to monitor staff appointment anniversaries/assumption of duty considering the overwhelming numbers. \uf0b7 Failure by staff who qualify for salary increments to notify the Human Resource Department. \uf0b7 The slow rollout of Human Capital Management System (HCMS) in all MDALGs. My interaction with MoPS revealed that there is still a challenge in moving staff from one step to another because this comes with extra budget costs which are not provided by MoFPED.", null], ["3.1.3 **Payment of deductions (LST, PAYE, UNATU, UCLA)** Section B-a (17) of the Uganda Public Standing Orders, 2021 requires the Accounting Officer to deduct any monies due to Government from an Officer\u2019s salary by way of statutory taxes like and any other authorized deductions. Furthermore, section B-a (18) requires that a public officer\u2019s individual contractual obligations such as hire purchase, loan, and contributions to saving schemes, trade unions and staff associations may be deducted from his or her salary in accordance with the regulations. In addition, section 10.2 of the guidelines and procedures for decentralized salary processing 2014 required MALGS to pay deductions to the respective beneficiaries and that no arrears in respect to payroll deductions would be accepted. I compared the deductions in the IPPS payroll registers with the remittances/payments in the IFMS details XML payment file and noted an over and under remittance amounting to UGX.5,013,885,697, and UGX.7,697,912,554 respectively as shown in the table below and **appendix 1 f.** S N Beneficia ry De duc tion cod e IPPS payroll Deduction amount (UGX) Amount remitted as per IFMS (UGX) Variance Over remittance (UGX) Under remittance (UGX) 1 URA 249 177,249,202, 488 173,280,707 ,359 - 1,501,880,7 13 5,470,375, 842 2 LST 250 5,980,754,39 6 8,118,380,5 44 - 2,583,748,0 85 451,598,8 59 3 UBA/UCL A 482 80,065,479,6 59 79,383,042, 549 - 902,686,46 4 1,611,519, 228 4 Others 3,549,448,15 4 3,410,599,9 64 - 25,570,435 164,418,6 25 Total 266,844,884, 697 264,192,730 ,416 - 5,013,885,6 97 7,697,912, 554", ""], [null, "I advised MoLG to"], [null, "ensure Accounting"], [null, "Officers remit the"], [null, "deductions"], [null, "promptly."], [null, ""], [null, ""]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 59, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Over remittance creates avenues for siphoning funds leading to loss of Government funds. Under remittance creates un- necessary obligation to Government. I observed that Kaliro District diverted UGX.314,678,624 from the wage bill to cater for activities that are not related to the wage. These payments are under investigation and a separate report will be issued.", "", null], ["**3.1.4**", "**Non-deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity** Section 19(1)(a) of the Income Tax Act provides that employment income mean any income derived by an employee from any employment and includes the following amounts whether of a revenue or capital nature; any wages, salary, leave pay, payment in lieu of leave, overtime pay, fees, commission, gratuity, bonus or the amount of any travelling, entertainment, utilities, cost of living, housing, and medical or other allowances among others. I noted that in 43 LGs, Political Leaders and District Service Commissioners were paid gratuity of UGX.1,352,773,796 which was not subjected to PAYE computations and deductions on the IPPS leading to a loss of tax revenue of UGX.363,098,974 to government. Details are in **Appendix 1 g.** In 9 LGs Political Leaders and District Service Commissioners\u2019 gratuity of UGX.439,505,102 was subjected to PAYE manually and UGX.112,440,114 was deducted and remitted to Uganda Revenue Authority. This practice complicates payroll management in LGs and creates inconsistencies where some LGs deduct the PAYE and others don\u2019t. Details are in **Appendix 1 g.** The Accounting officers explained that computations were not activated in the IPPS to automatically deduct PAYE from Political leaders and commissioners\u2019 Gratuity. My interaction with MoPS revealed that the error arose from the failure to distinguish between untaxable gratuity as per the Pensions Act and other taxable terminal benefits. MoPS has engaged the IPPS developer who required additional funding to rectify the error.", "I advised MoPS to ensure that deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity is automated in IPPS."], ["**3.1.5**", "**Inaccurate computation of pension and gratuity** Paragraph (L-d) (1) & (2) of the Uganda Public Service Standing Orders, 2021 on the computation of pension and commuted pension gratuity provides that pension is computed on the basis of (1/500)th of the annual salary at the time of retirement, multiplied by the total number of completed months of service using the formula P = LS x Sal/ (500) where P is Pension, LS is the length of Service in months, and Sal is the annual salary on retirement.", "I advised MoPS to ensure that IPPS accurately captures staff information and automatically computes the correct pension and gratuity obligation. MoPS"]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": [["Over remittance creates avenues for siphoning funds leading to loss of Government funds. Under remittance creates un- necessary obligation to Government. I observed that Kaliro District diverted UGX.314,678,624 from the wage bill to cater for activities that are not related to the wage. These payments are under investigation and a separate report will be issued.", "", null], ["**3.1.4**", "**Non-deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity** Section 19(1)(a) of the Income Tax Act provides that employment income mean any income derived by an employee from any employment and includes the following amounts whether of a revenue or capital nature; any wages, salary, leave pay, payment in lieu of leave, overtime pay, fees, commission, gratuity, bonus or the amount of any travelling, entertainment, utilities, cost of living, housing, and medical or other allowances among others. I noted that in 43 LGs, Political Leaders and District Service Commissioners were paid gratuity of UGX.1,352,773,796 which was not subjected to PAYE computations and deductions on the IPPS leading to a loss of tax revenue of UGX.363,098,974 to government. Details are in **Appendix 1 g.** In 9 LGs Political Leaders and District Service Commissioners\u2019 gratuity of UGX.439,505,102 was subjected to PAYE manually and UGX.112,440,114 was deducted and remitted to Uganda Revenue Authority. This practice complicates payroll management in LGs and creates inconsistencies where some LGs deduct the PAYE and others don\u2019t. Details are in **Appendix 1 g.** The Accounting officers explained that computations were not activated in the IPPS to automatically deduct PAYE from Political leaders and commissioners\u2019 Gratuity. My interaction with MoPS revealed that the error arose from the failure to distinguish between untaxable gratuity as per the Pensions Act and other taxable terminal benefits. MoPS has engaged the IPPS developer who required additional funding to rectify the error.", "I advised MoPS to ensure that deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity is automated in IPPS."], ["**3.1.5**", "**Inaccurate computation of pension and gratuity** Paragraph (L-d) (1) & (2) of the Uganda Public Service Standing Orders, 2021 on the computation of pension and commuted pension gratuity provides that pension is computed on the basis of (1/500)th of the annual salary at the time of retirement, multiplied by the total number of completed months of service using the formula P = LS x Sal/ (500) where P is Pension, LS is the length of Service in months, and Sal is the annual salary on retirement.", "I advised MoPS to ensure that IPPS accurately captures staff information and automatically computes the correct pension and gratuity obligation. MoPS"]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 60, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Observation**", null, "**Recommendation**"], ["Additionally, Paragraph (L-d) (3) provides that a public officer has an option to receive all his or her pension as an annuity or to commute a third (1/3) of his or her pension for a 15-year period and receive it as a lump sum at retirement. I recomputed the pension and gratuity benefits and noted that 37 LGs did not accurately compute pension and gratuity benefits for 423 pensioners. Details are in **Appendix 1 h.** Category Number of pensioners/benefi ciaries Overpayment Underpayment Gratuity 222 276,463,546 442,670,972 Pension 201 53,663,042 61,942,500 Total 423 330,126,588 504,613,472 The Accounting Officers attributed this to failure by IPPS to automatically update the notches at the individuals\u2019 anniversary of appointment/assumption. Additionally, adjustment of scales and subscales at the point of capturing pension and gratuity by the Accounting Officers was not guided by MoPS. My interaction with MoPS revealed that there is a provision for the Accounting Officers to rectify retiree\u2019s base pay on the IPPS towards the date of retirement for which they are either not aware or are reluctant to adjust.", null, "", "was also advised to guide LG Accounting Officers on how to rectify the retiree\u2019s pension information in the system before computation is made."], ["**3.1.6**", "**Access and deletion from the payroll**", null, ""]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_6", "column_7"], "type": "table"}}, {"content": [["**SN**", "**Observation**", null, "**Recommendation**"], ["Additionally, Paragraph (L-d) (3) provides that a public officer has an option to receive all his or her pension as an annuity or to commute a third (1/3) of his or her pension for a 15-year period and receive it as a lump sum at retirement. I recomputed the pension and gratuity benefits and noted that 37 LGs did not accurately compute pension and gratuity benefits for 423 pensioners. Details are in **Appendix 1 h.** Category Number of pensioners/benefi ciaries Overpayment Underpayment Gratuity 222 276,463,546 442,670,972 Pension 201 53,663,042 61,942,500 Total 423 330,126,588 504,613,472 The Accounting Officers attributed this to failure by IPPS to automatically update the notches at the individuals\u2019 anniversary of appointment/assumption. Additionally, adjustment of scales and subscales at the point of capturing pension and gratuity by the Accounting Officers was not guided by MoPS. My interaction with MoPS revealed that there is a provision for the Accounting Officers to rectify retiree\u2019s base pay on the IPPS towards the date of retirement for which they are either not aware or are reluctant to adjust.", null, "", "was also advised to guide LG Accounting Officers on how to rectify the retiree\u2019s pension information in the system before computation is made."], ["**3.1.6**", "**Access and deletion from the payroll**", null, ""], ["**a)**", "**Delayed access of newly recruited or transferred staff to the payroll** Section B-a (11) of the Uganda Public Standing Orders, 2021 states that the Accounting Officer shall ensure that the Public officer accesses the payroll within four (4) weeks from the date of assumption of duty. I noted that 4,341 newly recruited/ transferred employees delayed to access payroll with the worst delays ranging from 5 to 12 months. As a result, by close of the financial year, 1,746 staff had not been paid a total of UGX.2,802,520,509. Details are in **Appendix 1 i.** Failure to access payroll affects staff livelihood and leads to un- necessary accumulation of arrears. The Accounting Officers attributed this to challenges with setting-up staff in the IPPS by MoPS because the process is not fully decentralised for which the LGs have no control. During my interaction with MoPS, the PS attributed the delay to recruitments outside the approved structure that necessitates verification and subsequent clearance.", null, "I advised MoPS to ensure that the bottlenecks in recruitment are resolved and that verification and subsequent clearance of recruited staff is done in the shortest time possible."], ["**b)**", "**Delayed access to the pension payroll** Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory", null, ""]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_6", "column_7"], "type": "table"}}, {"content": "44", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 61, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted. Paragraph 5.1.2 of establishment notice no. 3 of 2019 provides that pensioners\u2019 retirement benefits are authorised 5 days after retirement for payment. I however noted that 1,019 new pensioners/beneficiaries in 65 LGs delayed to access pension payroll, with some delays ranging from 50 to 110 months. As a result, UGX.1,380,739,357 was not paid. Details are in **Appendix 1 i.** Failure to access pension payroll affects pensioners\u2019 livelihood and also leads to accumulation of pension arrears. While non- removal of transferred staff affects the releasing LGs as replacements cannot access the payroll until the transferred staff have been discontinued. The Accounting Officers attributed this to challenges with setting-up pensioners in the IPPS by MoPS because the process is not fully decentralised for which the LGs have no control. Most Accounting Officers had hopes that the introduction of HCM will most likely address the issue. My interaction with MoPS indicated that this is still a challenge and as a stop gap measure, the Accounting Officers are advised to bring cases of un-validated staff to the attention of MoPS for follow up with NIRA. Going forward, with the introduction of HCM, data of only validated staff will be migrated.", "", null], ["**c)**", "**Delayed removal of staff from payroll** Section B-a (12) of the Uganda Public Standing Orders, 2021 provides that payment of a salary to a public officer shall be stopped immediately the officer ceases to render services to Government under whatever circumstances including death. I noted that UGX.1,071,478,611 was paid to 795 staff who had either retired, transferred, absconded or died with the worst delays ranging from 1 to 16 months. Details are in **Appendix 1 i.** Delayed removal of staff from payroll resulted into financial loss to government. The Accounting Officer attributed some of the delays to staff who had not been validated before decentralisation of payroll making the removal process difficult. Some of the delays were attributed to inconsistences in dates of birth in IPPS and National IDs. Going forward, the introduction of HCMS, will most likely resolve this issue. My interaction with MoPS indicated that this is still a challenge and as a stop gap measure, the Accounting Officers are advised", ""]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "45", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 62, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN Observation Recommendation**", null], ["to bring cases of un-validated staff to the attention of MoPS for follow up with NIRA. Going forward, with the introduction of HCM, data of only validated staff will be migrated.", null], ["**3.1.7 Inconsistencies between interface files and payroll registers** Section 13.1 and 13.2 of the guidelines and procedures for decentralised salary payment processing, 2014 requires that the IPPS information tallies with the interface file of the vote. By, the final payroll should be mapped onto the interface to show the same data. I compared the detailed payroll register reports (MoPS) with the interface files from the Core FTP (MoFPED) and noted variances of UGX.28,347,479,053 in 107 LGs. Details are in **Appendix 1 j.** **Category Number of employees/Pensioners** **Amount** Salaries 10,504 27,545,118,941 Pension and Gratuity 25 802,360,112 Total 10,529 28,347,479,053 I further noted that some employees captured on the payroll and uploaded onto the Core FTP system did not appear in the interface files prompting the Accounting Officers to include them manually. This has created an opportunity for manipulation of salary funds thus leading to over/under payments. The Accounting Officers explained that the LGs had no control over the above, since Core FTP system is controlled by MoFPED. During my interaction with MoFPED, the Accountant General indicated that the Accounting Officers were permitted to make adjustments to rectify possible errors on the payroll without necessarily abusing the system. The Accountant General further explained that the window for making adjustments was deactivated after the audit. In addition, my interaction with MoPS revealed that with the migration to HCM, the process of payroll payments will be seamless because the HCM will directly interface with the IFMS.", null], ["**3.1.8** Payments of salaries, pension & gratuity off the IPPS**", ""], ["Paragraph 4.5 of establishment notice no. 2 of 2019 requires the responsible officer to pay for only salaries, pension and gratuity processed through IPPS. A comparison of the IPPS payroll register and IFMS payment file revealed that UGX.13,502,944,430 was paid off the IPPS to 3,926 employees and 870 pensioners/beneficiaries as shown below and detailed in the table below and **Appendix 1 j.** Category Number of staff/pensioners Payment Off IPPS Salaries 3,926 4,898,961,116", "I advised the PS"], [null, "MoPS to expedite"], [null, "the roll out of HCM"], [null, "to all LGs."], [null, ""], [null, ""]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 63, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN** Observation**", null, null, "**Recommendation**"], ["", "Pension and gratuity", "870 8,603,983,314", ""], [null, "Total", "4,796 13,502,944,430", null]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_3", "column_5"], "type": "table"}}, {"content": [["**SN** Observation**", null, null, "**Recommendation**"], ["", "Pension and gratuity", "870 8,603,983,314", ""], [null, "Total", "4,796 13,502,944,430", null], [null, "", null, null], [null, "Accounting Officers explained these were eligible", null, null], [null, "employees and pensioners/ beneficiaries and attributed the", null, null], [null, "payments off the IPPS to continuous drop off from the payroll,", null, null], [null, "delayed access to the payroll by new employees and", null, null], [null, "pensioners/ beneficiaries.", null, null], [null, "", null, null], [null, "interaction with MoPS revealed that the drop offs were", null, null], [null, "attributed to the use of dummy employee numbers, employees", null, null], [null, "having deductions more than 50% of their net pay and", null, null], [null, "recruitments outside the approved structure. MoPS further", null, null], [null, "explained that the introduction of HCM will resolve these", null, null], [null, "challenges.", null, null], [null, "", null, null], ["**3.1.9** Management of deductions by UCLA/UBA** Government of the Republic of Uganda represented by the Ministry of Public Service entered into a service agreement with UCLA/UBA on 3rd January 2020 to manage the loan deductions of civil servants. Uganda Consumer Lenders\u2019 Association/ Uganda Bankers Association (UCLA/UBA) contracted Payroll Consults Africa (PCA) to manage employee deductions on their behalf using the Payroll Deduction Management System (PDMS). I reviewed employee payroll deductions (non-statutory) and the PDMS records (active deductions report and my approvals) and observed the following; \uf0b7 **Letters of undertaking or Consent** Section 4.2 (b) of the guidelines of managing salary deductions on the Government payroll, 2014 states that as part of the due diligence process, the credit lending institutions and banks will seek for a letter of undertaking from the Accounting Officer/employer or a designated officer confirming that the officer is a bona fide Government employee indicating his or her positions in the MDA/LG, payment details, terms of appointment and other details that may be prescribed by the lending institution. In addition, only deductions consented by employees in writing should be submitted to MoPS (employer) for timely monthly payroll processing or as advised by the employer. I observed that MoPS deducted UGX.20,792,707,030 from 15,002 staff in 44 HLGs on behalf of UCLA/UBA without letters of undertaking or consent as a prerequisite of approval of the deductions. Details are in **Appendix 1 k.**", null, null, "Government through MoPS should consider revisiting the MoU with UCLA/UBA with a view of streamlining the management of deductions. In the meantime, the role of coding and decoding of deductions should revert to the respective Accounting Officers."]], "metadata": {"headings": [{"headings_0": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}, {"headings_1": {"content": "date and that the", "page": 55, "level": 1}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_3", "column_5"], "type": "table"}}, {"content": "The and My", "metadata": {"headings": [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}, {"headings_1": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "47", "metadata": {"headings": [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}, {"headings_1": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 64, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Loans/savings not supported by letters of under- taking/consent may lead to; unauthorized deductions and lack of assurance/guarantee to lending institutions which may limit access to loan services and affects the livelihoods of civil servants. The Accounting Officer explained that this was an oversight and promised to keep copies of letters of undertaking and consent letters in the subsequent years. I advised the Accounting Officers to ensure that letters of undertaking are duly prepared, signed by the bank and a copy retained on the staff personnel file for ease of reference. \uf0b7 **Deduction past the deduction end date** I observed that MoPS deducted UGX. 1,458,405,180 relating to 2,143 employees in 83 LGs past the end date on behalf of UCLA/UBA. Details are in **Appendix 1 k.** Deductions past the end date result into financial loss to the affected staff. \uf0b7 **Unrealistic loan end dates** I noted that unrealistic loan end dates for 2,729 employees in 69 LGs with the worst ranging from ranging from 11 to 5,642 years. In the year under review, UGX.4,745,884,699 had been deducted from these employees. Details are in **Appendix 1 k.** The above end dates are unrealistic and cast doubt on the integrity of the PDMS system controlled by PCA. This has led to continuous deductions from staff and there are possibilities of making deductions from staff without running loans. \uf0b7 **Unapproved loan deductions by Accounting Officer in the PDMS** I observed that UCLA/UBA deducted UGX.8,885,902,311 from 8,468 staff in 95 LGs without approval of the Accounting Officers from the PDMS contrary to Section 2.1.2 & 2.1.4 of the service agreement. Details are in **Appendix 1 k.** This creates opportunities to misappropriate funds through making fictitious deductions as well as over deductions. In addition, UGX.1,643,636,038 was deducted by UCLA/UBA from 8,756 staff over and above the approved amounts by the Accounting Officers in 68 LGs. Details are in **Appendix 1 k.**", ""]], "metadata": {"headings": [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}, {"headings_1": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation"], "type": "table"}}, {"content": "48", "metadata": {"headings": [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}, {"headings_1": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 65, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["This resulted into financial loss to the affected staff. \uf0b7 **Reliability of the Payroll Deduction Management System** \u201cActive\u201d deductions report and \u201cmy approvals\u201d report in the PDMS should have consistent deduction amounts to give confidence in the accuracy and integrity of the system. A comparison of the \u201cactive deductions\u201d and \u201cmy approvals\u201d reports in the PDMS revealed that there were variances in deduction amounts. Details are in **Appendix 1 k.** Lack of integrity of the system creates opportunities for manipulation of the deduction which could result into financial loss to the affected employees. Details are in **Appendix 1 k.** The Accounting Officers explained that entities had no control over the challenges above in the management of non-statutory deductions in the PDMS system by UCLA/UBA. The Accounting Officers further explained that the issues would be resolved if the LGs do not have rights for coding and decoding of deductions.", "", null], ["**3.1.10**", "**Use of wrong formula to compute statutory deductions** Section 22 1(d) of the Income Tax Act as amended by Amendment Act of 2008 provides that for the purpose of ascertaining the chargeable income of a person for a year of income, Local Service Tax paid by an individual should be an allowable deduction. The Local Governments (Amendment) (No. 2) Act of 2008 defined \u201ctake-home salary\u201d as gross salary after deducting income tax in the form of Pay as You Earn (PAYE) and prescribed the rates of local service tax in respect of persons in gainfulemployment and earning a monthly take- home salary. I noted a contradiction between the Income Tax Act and the Local Government Act in regard to computation of PAYE and LST. The contradictions result from the Income Tax treating LST as an allowable deduction when computing PAYE while the Local Government Act treats PAYE as an allowable deduction when computing LST. Consequently, the contradiction has resulted to over deduction of PAYE of UGX.3,040,220,504 and under deduction of UGX.2,387,243,619 from 75,094 employees in 96 LGs. This has also resulted into under deduction of LST of UGX.682,208,048 and over deduction of UGX.1,043,454,067 from 94,892 employees in 102 LGs which is a loss to Government. Details are in **Appendix 1 l.**", "I advised MoPs to engage the Attorney General to have the above contradiction resolved."]], "metadata": {"headings": [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}, {"headings_1": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendation"], "type": "table"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}, {"headings_1": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 66, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["In addition, I also observed that 55 LGs, did not deducted LST of UGX.700,135,000 from 11,645 employees while 102 LGs, did not deducted PAYE of UGX.447,775,826 from 1,621 employees. Details are in **Appendix 1 l.**", ""]], "metadata": {"headings": [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}, {"headings_1": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation"], "type": "table"}}, {"content": "3.2", "metadata": {"headings": [{"headings_0": {"content": "The and My", "page": 64, "level": 1}}, {"headings_1": {"content": "The unspent balances of salaries at the end of the financial year", "page": 55, "level": 1}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Land management in Local Government", "metadata": {"headings": [{"headings_0": {"content": "Land management in Local Government", "page": 67, "level": 3}}, {"headings_1": {"content": "The and My", "page": 64, "level": 1}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "metadata": {"headings": [{"headings_0": {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "page": 67, "level": 2}}, {"headings_1": {"content": "Land management in Local Government", "page": 67, "level": 3}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "inadequacies in land management as impediment to effective and efficient service", "metadata": {"headings": [{"headings_0": {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "page": 67, "level": 2}}, {"headings_1": {"content": "Land management in Local Government", "page": 67, "level": 3}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "metadata": {"headings": [{"headings_0": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}, {"headings_1": {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "prioritised land management reforms to prevent degradation, adverse effects of climate change and unsustainable land use practices. \nAs a result, I considered Management of Public Land in a Key Audit Matter because of its importance to the county\u2019s development agenda. \nConsequently, I designed audit procedures to ascertain whether the 11 LGs sampled undertake planning for public land acquisition, whether such acquisitions comply with land acquisition and budgeting guidelines and whether the acquired land is registered and titled. \nBased on the audit procedures performed, I made the following significant audit findings;", "metadata": {"headings": [{"headings_0": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}, {"headings_1": {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "page": 67, "level": 2}}, [{"headings_0": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}, {"headings_1": {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "page": 67, "level": 2}}], [{"headings_0": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}, {"headings_1": {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "page": 67, "level": 2}}], [{"headings_0": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}, {"headings_1": {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "page": 67, "level": 2}}]], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 22: Land Management audit finding in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["3.2.1", "**Strategic Planning for Land acquisition** Regulation 25 (1) of The National Planning Authority (Development Plans) Regulations, 2018 requires a decentralised planning institution (Ministry, Department or Agency of Government, a sector or Local government) to prepare a decentralized development plan highlighting the development needs of the institution. Instruction 3.9.5 of the Treasury Instructions, 2017 requires the budget estimates to be based on the pre-determined objectives and outputs as provided in the strategic plans of the sector/entity. I noted that of the 12 sampled entities for the period 2018/19-2021/22 4 entities acquired Land 10 pieces of land of which 3 pieces measured 42.47 hectares and 7 pieces had undefined measurements. Details are in **Appendix 2 a.** \uf0b7 Only 1 of the 10 pieces measuring 40.47 hectares was planned in the strategic plan. \uf0b7 8 of the 10 pieces of which 1 piece measuring 40.47 hectares and 7 pieces of undefined measurements were budgeted for at a cost of UGX.0.627Bn while 2 pieces measuring 2 hectares were not budgeted for.", "I advised the Accounting Officers to liaise with the relevant stakeholders to ensure that the planned fund allocation for Land acquisition are realised and undertake spending as per approved budget lines or seek approval for any reallocations and virements where need arises."]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendatio n"], "type": "table"}}, {"content": "50", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], "page": 67, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["\uf0b7 Of the budgeted amount of UGX.0.627Bn, UGX.0.624Bn was availed resulting into a shortfall of UGX.0.003Bn (0.5%).Of this UGX.0.296Bn was spent on Land acquisition while UGX0.305Bn (49%) was diverted and the unspent difference of UGX.0.024Bn was swept back to the consolidated fund. Inadequate budgeting for land acquisition may lead to mischarges, diversions, interest costs arising from delayed payments and accumulation of Domestic arrears while under absorption and failure to acquire the planned size of land affects the entities abilities to achieve the intended objectives for Land acquisition.", "", null], ["3.2.2", "**Titling and Transfer** Section 49 (c) of the Land Act, Cap 227, states that the Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. I noted that out of the 631 pieces held by the 12 sampled entities of which 348 pieces measured 2384.78 hectares and 283 pieces had undefined measurements, 11 entities did not have titles for 428 pieces of land of which 172 pieces measured 651 hectares and 256 pieces had undefined measurements. Details are in **Appendix 2 b.** The anomalies were attributed to the following; inadequate funds by the entities to process Land titles and land having been donated by people who passed on without transferring title to the entity. Lack of Land titles results into encroachment, disputes and loss of public land.", "I advised the Accounting Officers to expedite the titling of all its land to secure it from potential loss."], ["3.2.3", "**Failure to transfer Land into the Custody of ULC** Instruction 16.13.11 of the Treasury Instruction, 2017 requires that for land, a government entity shall be considered to have control if it has the title. If the government entity does not have title to the land, the entity shall not be considered to have control (the title of government land is supposed to be kept with the Uganda Land Commission). Section 49 of the Land Act Cap 227 further requires the Uganda Land Commission to hold and manage all the land in Uganda which is vested in or acquired by the Government including land acquired by the Government abroad. I noted that out of the 631 pieces held by the 12 sampled entities of which 348 pieces measured 2384.78 hectares and 283 pieces had undefined measurements, 6 entities did not transfer 102 pieces of land measuring approximately 676.253 hectares into the custody of the Uganda Land Commission. Details are in **Appendix 2 c.**", "I advised the Accounting Officers to ensure that ensure that all Land titles are jointly registered in the names of both entities and ULC and also fast track the establishment and maintain ace of the Governments Land Inventory."]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendatio n"], "type": "table"}}, {"content": [["\uf0b7 Of the budgeted amount of UGX.0.627Bn, UGX.0.624Bn was availed resulting into a shortfall of UGX.0.003Bn (0.5%).Of this UGX.0.296Bn was spent on Land acquisition while UGX0.305Bn (49%) was diverted and the unspent difference of UGX.0.024Bn was swept back to the consolidated fund. Inadequate budgeting for land acquisition may lead to mischarges, diversions, interest costs arising from delayed payments and accumulation of Domestic arrears while under absorption and failure to acquire the planned size of land affects the entities abilities to achieve the intended objectives for Land acquisition.", "", null], ["3.2.2", "**Titling and Transfer** Section 49 (c) of the Land Act, Cap 227, states that the Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. I noted that out of the 631 pieces held by the 12 sampled entities of which 348 pieces measured 2384.78 hectares and 283 pieces had undefined measurements, 11 entities did not have titles for 428 pieces of land of which 172 pieces measured 651 hectares and 256 pieces had undefined measurements. Details are in **Appendix 2 b.** The anomalies were attributed to the following; inadequate funds by the entities to process Land titles and land having been donated by people who passed on without transferring title to the entity. Lack of Land titles results into encroachment, disputes and loss of public land.", "I advised the Accounting Officers to expedite the titling of all its land to secure it from potential loss."], ["3.2.3", "**Failure to transfer Land into the Custody of ULC** Instruction 16.13.11 of the Treasury Instruction, 2017 requires that for land, a government entity shall be considered to have control if it has the title. If the government entity does not have title to the land, the entity shall not be considered to have control (the title of government land is supposed to be kept with the Uganda Land Commission). Section 49 of the Land Act Cap 227 further requires the Uganda Land Commission to hold and manage all the land in Uganda which is vested in or acquired by the Government including land acquired by the Government abroad. I noted that out of the 631 pieces held by the 12 sampled entities of which 348 pieces measured 2384.78 hectares and 283 pieces had undefined measurements, 6 entities did not transfer 102 pieces of land measuring approximately 676.253 hectares into the custody of the Uganda Land Commission. Details are in **Appendix 2 c.**", "I advised the Accounting Officers to ensure that ensure that all Land titles are jointly registered in the names of both entities and ULC and also fast track the establishment and maintain ace of the Governments Land Inventory."]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendatio n"], "type": "table"}}, {"content": "51", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], "page": 68, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["The Accounting Officers explained that the District Local Governments were body corporates hence had a right to own land in their own names. Failure to transfer all Government Land into the custody of ULC is irregular and affects the Government\u2019s ability to effectively manage Public Land.", "", null], ["3.2.4", "**Maintenance of land Register** Instruction 16.6.1 of the Treasury Instruction, 2017 requires the Accounting officer to maintain an electronic or manual register, in a form (TF 26) for all assets that contain the minimum of the following; Date of purchase of the asset, The supplier, The type and description of each asset,(for land \\- land registration number, The acquisition cost of the asset, The physical location of the asset, User of the asset/, Condition of the asset, Date of disposal (as applicable); and (l) Disposal proceeds (as applicable). Furthermore Instruction 10.12.4 of the Treasury Instruction, 2017 requires all fixed asset acquired to be captured in the fixed asset module of the Government Financial Management Information System (GFMIS)-IFMS. I noted that out of the 631 pieces held by the 12 sampled entities of which 348 pieces measured 2384.78 hectares and 283 pieces had undefined measurements, 9 entities did not record a total of 583 pieces of land measuring approximately 1944.63 hectares in their respective Land registers rendering it difficult to confirm the completeness of their Land inventory. Details are in **Appendix 2 d.** I also noted that 10 entities did not record a total of 603 pieces of land measuring approximately 2234.98 hectares in their respective GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. Details are in **Appendix 2 e.** The lack of an updated land register was mainly attributed to the absence of a reconciled position between land acquired by the lower local governments and the various departments in the district while the failure to update the GFMIS was attributed to non-functionality of the GFMIS system and valuation The non-recording of land in the land register and GFMIS Asset module affects the Government\u2019s ability to keep track of all its land and could lead to misstatement of the non- produced asset in the statement of financial position and in the summary statement of stores and other assets (physical assets).", "I advised Government to ensure that all Land acquired is duly recorded in the entity Land register and GFMIS Asset modules."]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendatio n"], "type": "table"}}, {"content": "52", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], "page": 69, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["3.2.5", "**Use of Land in accordance with approved purpose in the entity Strategic Plan** Out of 631 pieces of land of which 348 pieces measured 2384.78 hectares and 283 pieces had undefined measurements, held by the 12 sampled entities, 3 pieces of land measuring approximately 11.767 hectares (33%) were not used in accordance with the approved purpose set out in the strategic plan by 1 entity. Details are in **Appendix 2 f.** The anomalies were attributed lack of adequate funds to put the land to its intended use. Use of land for unapproved purposes defeats the purpose for acquisition which may affect the entity\u2019s ability to achieve its intended objectives.", "I advised the Accounting Officer to lobby for funds to put the land to its intended use."], ["3.2.6", "**Unutilized Land** Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity usually be the predominant user of the asset. I noted that out of the 631 pieces of land measuring approximately 2384.78 hectares held by the 12 sampled entities, 19 pieces of land of which 13 measured approximately 20.786 hectares and 6 pieces had undefined measurements were not utilized by the entity at the time of Audit. Details are in **Appendix 2 g.** The anomalies were attributed to inadequate funding by the respective Local Governments to develop the land. Vacant land if not secured is susceptible to encroachment hence depletion of Public Land", "I advised the Accounting Officer to lobby for funds to put the land to its intended use."], ["3.2.7", "**Encumbrance on Public Land** Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. I noted that out of the 631 pieces of land measuring approximately 2384.78 hectares held by the 12 sampled entities, 37 pieces of land of which 13 measured approximately 121.257 hectares and 16 pieces had encumbrances in the form of caveats, court injunctions and encroachment. Details are in **Appendix 2 h.** The anomalies were attributed to the following; Lack of title and supporting documentation of ownership and prolonged non utilisation of land.", "I advised Government to ensure that due diligence is done prior to acquisition of land and that the land is put to use when acquired. Meanwhile the Accounting Officers should ensure that all forms of encumbrances on its land are resolved."]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendatio n"], "type": "table"}}, {"content": "53", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], "page": 70, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Land encumbrances hinder management\u2019s ability to utilize the affected land for the intended purpose, and may pose a risk of loss of land.", "", null], ["3.2.8", "**Lease of public land** A review of records and inquiry from management of the 12 sampled entities revealed that 4 entities leased out 159 pieces of land with undefined measurement in the period under review. A review of the lease process revealed the following;", ""], ["**a)**", "**Register of Leased land** Guideline 8.4.4 of the GoU Asset Management Framework and Guidelines, 2020 requires a schedule of land or any other asset disposed through a lease arrangement to be maintained following the provided format. I noted that all the 4 entities that a total of 159 pieces of land did not have updated lease register rendering it difficult to establish the actual size of land leased, lease expiry date, lease rentals to be collected and in arrears. Details are in **Appendix 2 i.** The anomalies were attributed to the Leases having been granted by former controlling Authorities that did not pass on inventory or lease records to the Boards for effective management. Failure to have an updated leased land register affects entities ability to properly manage the public land, which may result into losses due to either fraud or negligence.", "I advised Government to ensure that updated lease registers are put in place."], ["**b)**", "**Irregularities in Management of leased land** Regulation 6 of the Land Regulations, 2004 requires a lease offer made by a board or the commission to communicate the offer stating the terms and conditions of the offer conditioned upon payment of fees and other charges, in full or by instalment. A review of a sample 159 leases issued by the 4 DLB\u2019s revealed the following; \uf0b7 No leases had expired at the time of carrying out this Audit. \uf0b7 2 leases granted by one entity for land measuring 5.821 hectares leased out had not been developed as per conditions of the lease agreement. Details are in **Appendix 2 i.** \uf0b7 2 entities did not receive any lease rentals from 82 lessees of UGX.96, 990,000 expected in the period under", "I advised the Government to ensure that records for decentralised Public Land and leases are passed to the respective DLBS for proper management and follow up."]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendatio n"], "type": "table"}}, {"content": "54", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], "page": 71, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["review the hence an under collection of UGX.96,990,000. Details are in **Appendix 2 i.** \uf0b7 2 entities renewed leases for 3 pieces of land of undefined measurement without realisation of ground rent arrears or development of land as per lease agreement. Details are in **Appendix 2 i.** The anomalies regarding expiry, non-development of leased land and failure to collect lease rentals were mainly attributed to the following; Leases having been granted by former controlling Authorities that did not pass on inventory or lease records to the Boards for effective management. The anomalies regarding non collection of ground rent arrears were attributed to poor internal controls surrounding management of leases. Irregularities in lease management processes lead to loss of revenue and public land.", "", null], ["3.2.9", "**Irregular allocation of Land by District Land Boards (DLB)** Regulation 23 (1) of the Land Regulations, 2004 on procedure in connection with allocation of land by the board requires a person to apply to the board to be allocated land in the district which is not owned by any person or authority. In addition Regulation 23 (2) of the Land Regulations, 2004 requires the commission to advertise the application by giving notice in a newspaper with wide circulation to draw the attention of persons likely to be affected by the application, invite any person to comment on or object to the application and thereafter determine whether the applicant should be allocated the land for which the application is made I noted that during the period under review 2 Boards allocated 4 pieces of land without defined measurement that were not under their jurisdiction. Details are in **Appendix 2 j.** The above anomalies were attributed to; Lack of comprehensive databases of Public Land by the DLB\u2019s Irregular allocation of Land by the DLB may lead to litigation and Land conflict.", "I advised the Accounting Officers to put in place databases of all public land under their jurisdictions and desist from allocating land outside them."]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 67, "level": 2}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Observation", "Recommendatio n"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 72, "level": 3}}, {"headings_1": {"content": "Table 22: Land Management audit finding in Local Governments", "page": 67, "level": 2}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters in the consolidated financial statements of Local Government that in my judgment are of such importance and", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters in the consolidated financial statements of Local Government that in my judgment are of such importance and", "page": 72, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 72, "level": 3}}], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "fundamental to users\u2019 understanding of the financial statements; \n55 \n3.3", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters in the consolidated financial statements of Local Government that in my judgment are of such importance and", "page": 72, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 72, "level": 3}}, [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters in the consolidated financial statements of Local Government that in my judgment are of such importance and", "page": 72, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 72, "level": 3}}], [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters in the consolidated financial statements of Local Government that in my judgment are of such importance and", "page": 72, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 72, "level": 3}}]], "page": 72, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Inconsistencies in the basis of accounting in Financial Reporting Guide and Treasury Instructions", "metadata": {"headings": [{"headings_0": {"content": "Inconsistencies in the basis of accounting in Financial Reporting Guide and Treasury Instructions", "page": 73, "level": 8}}, {"headings_1": {"content": "Without qualifying my opinion, I draw attention to the following matters in the consolidated financial statements of Local Government that in my judgment are of such importance and", "page": 72, "level": 4}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Instruction 5.2.1 of the Treasury Instructions, 2017 states that as a transitional arrangement towards the adoption of the full accrual basis of accounting, all votes", "metadata": {"headings": [{"headings_0": {"content": "Inconsistencies in the basis of accounting in Financial Reporting Guide and Treasury Instructions", "page": 73, "level": 8}}, {"headings_1": {"content": "Without qualifying my opinion, I draw attention to the following matters in the consolidated financial statements of Local Government that in my judgment are of such importance and", "page": 72, "level": 4}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(Central Government, district and urban municipalities) shall maintain their books of", "metadata": {"headings": [{"headings_0": {"content": "(Central Government, district and urban municipalities) shall maintain their books of", "page": 73, "level": 2}}, {"headings_1": {"content": "Inconsistencies in the basis of accounting in Financial Reporting Guide and Treasury Instructions", "page": 73, "level": 8}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "account on the modified accrual basis of accounting,", "metadata": {"headings": [{"headings_0": {"content": "(Central Government, district and urban municipalities) shall maintain their books of", "page": 73, "level": 2}}, {"headings_1": {"content": "Inconsistencies in the basis of accounting in Financial Reporting Guide and Treasury Instructions", "page": 73, "level": 8}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Guideline 2.4 of the Financial Reporting Guide, 2018 provides that there are two bases", "metadata": {"headings": [{"headings_0": {"content": "Guideline 2.4 of the Financial Reporting Guide, 2018 provides that there are two bases", "page": 73, "level": 2}}, {"headings_1": {"content": "(Central Government, district and urban municipalities) shall maintain their books of", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of accounting currently being used by the Government entities (Modified Cash and", "metadata": {"headings": [{"headings_0": {"content": "Guideline 2.4 of the Financial Reporting Guide, 2018 provides that there are two bases", "page": 73, "level": 2}}, {"headings_1": {"content": "(Central Government, district and urban municipalities) shall maintain their books of", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Accrual Basis of Accounting).", "metadata": {"headings": [{"headings_0": {"content": "Accrual Basis of Accounting).", "page": 73, "level": 2}}, {"headings_1": {"content": "Guideline 2.4 of the Financial Reporting Guide, 2018 provides that there are two bases", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Furthermore, accounting policy 1(e) of the Financial Reporting Template used for Cities and Municipals provides for preparation of financial statements using accrual basis of accounting.", "metadata": {"headings": [{"headings_0": {"content": "Accrual Basis of Accounting).", "page": 73, "level": 2}}, {"headings_1": {"content": "Guideline 2.4 of the Financial Reporting Guide, 2018 provides that there are two bases", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "As a result, inconsistencies affect the accuracy of the criteria used by Auditor General", "metadata": {"headings": [{"headings_0": {"content": "As a result, inconsistencies affect the accuracy of the criteria used by Auditor General", "page": 73, "level": 2}}, {"headings_1": {"content": "Accrual Basis of Accounting).", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to provide opinions on the financial statements. \nThe Accountant General explained that;", "metadata": {"headings": [{"headings_0": {"content": "As a result, inconsistencies affect the accuracy of the criteria used by Auditor General", "page": 73, "level": 2}}, {"headings_1": {"content": "Accrual Basis of Accounting).", "page": 73, "level": 2}}, [{"headings_0": {"content": "As a result, inconsistencies affect the accuracy of the criteria used by Auditor General", "page": 73, "level": 2}}, {"headings_1": {"content": "Accrual Basis of Accounting).", "page": 73, "level": 2}}]], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The Treasury Instructions are clear about the transitional arrangement towards", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Treasury Instructions are clear about the transitional arrangement towards", "page": 73, "level": 2}}, {"headings_1": {"content": "As a result, inconsistencies affect the accuracy of the criteria used by Auditor General", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the adoption of the full accrual basis of accounting. However, the natural progression is to move from Cash basis through modified cash and modified accrual and eventually full accrual basis of accounting and the Accountant General revises guidelines from time to time to facilitate this transition. Furthermore, the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Treasury Instructions are clear about the transitional arrangement towards", "page": 73, "level": 2}}, {"headings_1": {"content": "As a result, inconsistencies affect the accuracy of the criteria used by Auditor General", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Consolidated Financial Statements are prepared based on the latest guidance", "metadata": {"headings": [{"headings_0": {"content": "Consolidated Financial Statements are prepared based on the latest guidance", "page": 73, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Treasury Instructions are clear about the transitional arrangement towards", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "provided in the Financial Reporting Template.", "metadata": {"headings": [{"headings_0": {"content": "Consolidated Financial Statements are prepared based on the latest guidance", "page": 73, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Treasury Instructions are clear about the transitional arrangement towards", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 A review of the Financial Reporting Guide and Financial reporting Template is in", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A review of the Financial Reporting Guide and Financial reporting Template is in", "page": 73, "level": 2}}, {"headings_1": {"content": "Consolidated Financial Statements are prepared based on the latest guidance", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "progress and the above will be harmonised.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A review of the Financial Reporting Guide and Financial reporting Template is in", "page": 73, "level": 2}}, {"headings_1": {"content": "Consolidated Financial Statements are prepared based on the latest guidance", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accountant General was advised to expedite the revision of the Financial Reporting", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General was advised to expedite the revision of the Financial Reporting", "page": 73, "level": 2}}, {"headings_1": {"content": "\uf0b7 A review of the Financial Reporting Guide and Financial reporting Template is in", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Guidelines and Templates. \n3.4", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General was advised to expedite the revision of the Financial Reporting", "page": 73, "level": 2}}, {"headings_1": {"content": "\uf0b7 A review of the Financial Reporting Guide and Financial reporting Template is in", "page": 73, "level": 2}}, [{"headings_0": {"content": "The Accountant General was advised to expedite the revision of the Financial Reporting", "page": 73, "level": 2}}, {"headings_1": {"content": "\uf0b7 A review of the Financial Reporting Guide and Financial reporting Template is in", "page": 73, "level": 2}}]], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Consolidation of Local Authorities with different accounting bases", "metadata": {"headings": [{"headings_0": {"content": "Consolidation of Local Authorities with different accounting bases", "page": 73, "level": 3}}, {"headings_1": {"content": "The Accountant General was advised to expedite the revision of the Financial Reporting", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A review of the Treasury Instructions, 2017 and Financial Reporting Guide, 2018 revealed that there were no guidelines on how the consolidation of entities that prepare financial statements using different bases of accounting is done. \nFurthermore, I noted that the consolidation of financial statements was done for", "metadata": {"headings": [{"headings_0": {"content": "Consolidation of Local Authorities with different accounting bases", "page": 73, "level": 3}}, {"headings_1": {"content": "The Accountant General was advised to expedite the revision of the Financial Reporting", "page": 73, "level": 2}}, [{"headings_0": {"content": "Consolidation of Local Authorities with different accounting bases", "page": 73, "level": 3}}, {"headings_1": {"content": "The Accountant General was advised to expedite the revision of the Financial Reporting", "page": 73, "level": 2}}]], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Districts and urban authorities that prepared financial statements using modified", "metadata": {"headings": [{"headings_0": {"content": "Districts and urban authorities that prepared financial statements using modified", "page": 73, "level": 2}}, {"headings_1": {"content": "Consolidation of Local Authorities with different accounting bases", "page": 73, "level": 3}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "accrual and accrual basis of accounting respectively.", "metadata": {"headings": [{"headings_0": {"content": "Districts and urban authorities that prepared financial statements using modified", "page": 73, "level": 2}}, {"headings_1": {"content": "Consolidation of Local Authorities with different accounting bases", "page": 73, "level": 3}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "As a result, some consolidated account/components do not accurately represent the", "metadata": {"headings": [{"headings_0": {"content": "As a result, some consolidated account/components do not accurately represent the", "page": 73, "level": 2}}, {"headings_1": {"content": "Districts and urban authorities that prepared financial statements using modified", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "true nature of transactions. \nThe Accountant General explained that:", "metadata": {"headings": [{"headings_0": {"content": "As a result, some consolidated account/components do not accurately represent the", "page": 73, "level": 2}}, {"headings_1": {"content": "Districts and urban authorities that prepared financial statements using modified", "page": 73, "level": 2}}, [{"headings_0": {"content": "As a result, some consolidated account/components do not accurately represent the", "page": 73, "level": 2}}, {"headings_1": {"content": "Districts and urban authorities that prepared financial statements using modified", "page": 73, "level": 2}}]], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Government is in the process of transiting from modified cash basis of Accounting", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Government is in the process of transiting from modified cash basis of Accounting", "page": 73, "level": 2}}, {"headings_1": {"content": "As a result, some consolidated account/components do not accurately represent the", "page": 73, "level": 2}}], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to Accrual basis of Accounting. \n56", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Government is in the process of transiting from modified cash basis of Accounting", "page": 73, "level": 2}}, {"headings_1": {"content": "As a result, some consolidated account/components do not accurately represent the", "page": 73, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Government is in the process of transiting from modified cash basis of Accounting", "page": 73, "level": 2}}, {"headings_1": {"content": "As a result, some consolidated account/components do not accurately represent the", "page": 73, "level": 2}}]], "page": 73, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 While the transition is being done, necessary adjustments and disclosures are done in order to comply with the provisions of PFMA 2015 of having Consolidated Financial Statements of Local Government.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 While the transition is being done, necessary adjustments and disclosures are done in order to comply with the provisions of PFMA 2015 of having Consolidated Financial Statements of Local Government.", "page": 74, "level": 4}}, {"headings_1": {"content": "\uf0b7 Government is in the process of transiting from modified cash basis of Accounting", "page": 73, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "These adjustments will cease once all the entities (Municipals and DLGs) comply with the accrual basis of Accounting, which is the ultimate goal.", "metadata": {"headings": [{"headings_0": {"content": "These adjustments will cease once all the entities (Municipals and DLGs) comply with the accrual basis of Accounting, which is the ultimate goal.", "page": 74, "level": 4}}, {"headings_1": {"content": "\uf0b7 While the transition is being done, necessary adjustments and disclosures are done in order to comply with the provisions of PFMA 2015 of having Consolidated Financial Statements of Local Government.", "page": 74, "level": 4}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accountant General to consider revising the Treasury Instructions and", "metadata": {"headings": [{"headings_0": {"content": "These adjustments will cease once all the entities (Municipals and DLGs) comply with the accrual basis of Accounting, which is the ultimate goal.", "page": 74, "level": 4}}, {"headings_1": {"content": "\uf0b7 While the transition is being done, necessary adjustments and disclosures are done in order to comply with the provisions of PFMA 2015 of having Consolidated Financial Statements of Local Government.", "page": 74, "level": 4}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Financial reporting guideline to include guidance on the consolidation of financial", "metadata": {"headings": [{"headings_0": {"content": "Financial reporting guideline to include guidance on the consolidation of financial", "page": 74, "level": 2}}, {"headings_1": {"content": "These adjustments will cease once all the entities (Municipals and DLGs) comply with the accrual basis of Accounting, which is the ultimate goal.", "page": 74, "level": 4}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "statements prepared on different bases of accounting. \n3.5", "metadata": {"headings": [{"headings_0": {"content": "Financial reporting guideline to include guidance on the consolidation of financial", "page": 74, "level": 2}}, {"headings_1": {"content": "These adjustments will cease once all the entities (Municipals and DLGs) comply with the accrual basis of Accounting, which is the ultimate goal.", "page": 74, "level": 4}}, [{"headings_0": {"content": "Financial reporting guideline to include guidance on the consolidation of financial", "page": 74, "level": 2}}, {"headings_1": {"content": "These adjustments will cease once all the entities (Municipals and DLGs) comply with the accrual basis of Accounting, which is the ultimate goal.", "page": 74, "level": 4}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management of YLP and UWEP in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Management of YLP and UWEP in Local Governments", "page": 74, "level": 3}}, {"headings_1": {"content": "Financial reporting guideline to include guidance on the consolidation of financial", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Youth Livelihood Program (YLP) and Uganda Women Entrepreneurship Programme", "metadata": {"headings": [{"headings_0": {"content": "Youth Livelihood Program (YLP) and Uganda Women Entrepreneurship Programme", "page": 74, "level": 2}}, {"headings_1": {"content": "Management of YLP and UWEP in Local Governments", "page": 74, "level": 3}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(UWEP) commenced in the FYs 2013/14 and 2015/16 respectively with aim of providing affordable credit through an interest-free revolving fund.", "metadata": {"headings": [{"headings_0": {"content": "Youth Livelihood Program (YLP) and Uganda Women Entrepreneurship Programme", "page": 74, "level": 2}}, {"headings_1": {"content": "Management of YLP and UWEP in Local Governments", "page": 74, "level": 3}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I reviewed the progress reports of various LGs data obtained from the MoGLSD as at 30 th June 2022 and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the progress reports of various LGs data obtained from the MoGLSD as at 30 th June 2022 and noted the following;", "page": 74, "level": 4}}, {"headings_1": {"content": "Youth Livelihood Program (YLP) and Uganda Women Entrepreneurship Programme", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 Under YLP the recovery rate was only 23% of the amount due as at 30th June", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Under YLP the recovery rate was only 23% of the amount due as at 30th June", "page": 74, "level": 2}}, {"headings_1": {"content": "I reviewed the progress reports of various LGs data obtained from the MoGLSD as at 30 th June 2022 and noted the following;", "page": 74, "level": 4}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2022. The table below refers. The best performing DLGs with collections above", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Under YLP the recovery rate was only 23% of the amount due as at 30th June", "page": 74, "level": 2}}, {"headings_1": {"content": "I reviewed the progress reports of various LGs data obtained from the MoGLSD as at 30 th June 2022 and noted the following;", "page": 74, "level": 4}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Under YLP the recovery rate was only 23% of the amount due as at 30th June", "page": 74, "level": 2}}, {"headings_1": {"content": "I reviewed the progress reports of various LGs data obtained from the MoGLSD as at 30 th June 2022 and noted the following;", "page": 74, "level": 4}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "60% were Kotido, Kazo and Kyankwazi while the worst LGs were Bugweri DLG, Lamwo DLG, Tororo MC, Amudat DLG and Abim DLG with collections of 5% and", "metadata": {"headings": [{"headings_0": {"content": "60% were Kotido, Kazo and Kyankwazi while the worst LGs were Bugweri DLG, Lamwo DLG, Tororo MC, Amudat DLG and Abim DLG with collections of 5% and", "page": 74, "level": 4}}, {"headings_1": {"content": "\uf0b7 Under YLP the recovery rate was only 23% of the amount due as at 30th June", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "below. Appendix 3 a refers.", "metadata": {"headings": [{"headings_0": {"content": "60% were Kotido, Kazo and Kyankwazi while the worst LGs were Bugweri DLG, Lamwo DLG, Tororo MC, Amudat DLG and Abim DLG with collections of 5% and", "page": 74, "level": 4}}, {"headings_1": {"content": "\uf0b7 Under YLP the recovery rate was only 23% of the amount due as at 30th June", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Under UWEP, the recovery was relatively fair at 71% of the amount that was due as at 30th June 2022. The best performing LGs were Luwero DLG, Wakiso DLG,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Under UWEP, the recovery was relatively fair at 71% of the amount that was due as at 30th June 2022. The best performing LGs were Luwero DLG, Wakiso DLG,", "page": 74, "level": 4}}, {"headings_1": {"content": "60% were Kotido, Kazo and Kyankwazi while the worst LGs were Bugweri DLG, Lamwo DLG, Tororo MC, Amudat DLG and Abim DLG with collections of 5% and", "page": 74, "level": 4}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Bushenyi DLG, Nebbi DLG, Kyenjojo DLG, Kyankwanzi DLG, Sheema MC, Lira DLG and Sironko with 100% recoveries. Appendix 3 b refers.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Under UWEP, the recovery was relatively fair at 71% of the amount that was due as at 30th June 2022. The best performing LGs were Luwero DLG, Wakiso DLG,", "page": 74, "level": 4}}, {"headings_1": {"content": "60% were Kotido, Kazo and Kyankwazi while the worst LGs were Bugweri DLG, Lamwo DLG, Tororo MC, Amudat DLG and Abim DLG with collections of 5% and", "page": 74, "level": 4}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 23: Management of YLP and UWEP in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Management of YLP and UWEP in Local Governments", "page": 74, "level": 2}}, {"headings_1": {"content": "\uf0b7 Under UWEP, the recovery was relatively fair at 71% of the amount that was due as at 30th June 2022. The best performing LGs were Luwero DLG, Wakiso DLG,", "page": 74, "level": 4}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["YLP", "164,992,797,049", "164,992,797,049", "38,018,366,215", "127,788,117,770", "23"], ["UWEP", "111,476,011,092", "32,038,054,728", "22,867,682,221", "9,170,372,507", "71"], ["**TOTALS**", "**278,920,746,571**", "**197,030,851,777**", "**60,886,048,436**", "**136,144,803,341**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 23: Management of YLP and UWEP in Local Governments", "page": 74, "level": 2}}, {"headings_1": {"content": "\uf0b7 Under UWEP, the recovery was relatively fair at 71% of the amount that was due as at 30th June 2022. The best performing LGs were Luwero DLG, Wakiso DLG,", "page": 74, "level": 4}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Details", "Amount Disbursed - UGX", "Amount Due by 30th June 2022 - UGX", "Amount Recovered - UGX", "Variance - UGX", "% Reco vered"], "type": "table"}}, {"content": "Source: MoGLSD \nThere is a high risk that the outstanding amount may not be recovered in a timely manner given the slow progress of recovery hindering the access of funds by other groups through a revolving mechanism as had been anticipated.", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Management of YLP and UWEP in Local Governments", "page": 74, "level": 2}}, {"headings_1": {"content": "\uf0b7 Under UWEP, the recovery was relatively fair at 71% of the amount that was due as at 30th June 2022. The best performing LGs were Luwero DLG, Wakiso DLG,", "page": 74, "level": 4}}, [{"headings_0": {"content": "Table 23: Management of YLP and UWEP in Local Governments", "page": 74, "level": 2}}, {"headings_1": {"content": "\uf0b7 Under UWEP, the recovery was relatively fair at 71% of the amount that was due as at 30th June 2022. The best performing LGs were Luwero DLG, Wakiso DLG,", "page": 74, "level": 4}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers and MoGLSD attributed the low recovery under YLP to the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers and MoGLSD attributed the low recovery under YLP to the", "page": 74, "level": 2}}, {"headings_1": {"content": "Table 23: Management of YLP and UWEP in Local Governments", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "disintegration of the groups, non-funding of monitoring and supervision activities and staff capacity gaps in the LGs. MoGLSD \nIn order to improve on the performance of recoveries, MoGLSD has suggested sensitization of district leaders, development of a database of defaulting groups to be forwarded to investigative organs of government for follow-up and availing additional funding to compliant groups to encourage others to pay back.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers and MoGLSD attributed the low recovery under YLP to the", "page": 74, "level": 2}}, {"headings_1": {"content": "Table 23: Management of YLP and UWEP in Local Governments", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I await the outcome of the strategies devised by the MoGLSD to improve on the", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the strategies devised by the MoGLSD to improve on the", "page": 74, "level": 2}}, {"headings_1": {"content": "The Accounting Officers and MoGLSD attributed the low recovery under YLP to the", "page": 74, "level": 2}}], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "recovery rate. In addition MoGLSD should clearly communicate the strategies to LGs. \n57", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the strategies devised by the MoGLSD to improve on the", "page": 74, "level": 2}}, {"headings_1": {"content": "The Accounting Officers and MoGLSD attributed the low recovery under YLP to the", "page": 74, "level": 2}}, [{"headings_0": {"content": "I await the outcome of the strategies devised by the MoGLSD to improve on the", "page": 74, "level": 2}}, {"headings_1": {"content": "The Accounting Officers and MoGLSD attributed the low recovery under YLP to the", "page": 74, "level": 2}}]], "page": 74, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 75, "level": 3}}, {"headings_1": {"content": "I await the outcome of the strategies devised by the MoGLSD to improve on the", "page": 74, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following", "metadata": {"headings": [{"headings_0": {"content": "In addition to the matters raised above, I consider it necessary to communicate the following", "page": 75, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "matters other than those presented or disclosed in the financial statements; \n3.6", "metadata": {"headings": [{"headings_0": {"content": "In addition to the matters raised above, I consider it necessary to communicate the following", "page": 75, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 75, "level": 3}}, [{"headings_0": {"content": "In addition to the matters raised above, I consider it necessary to communicate the following", "page": 75, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 75, "level": 3}}]], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 75, "level": 3}}, {"headings_1": {"content": "In addition to the matters raised above, I consider it necessary to communicate the following", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Over the years, Local Governments have experienced challenges in the implementation of the approved budget and these have affected service delivery. Previous OAG audit", "metadata": {"headings": [{"headings_0": {"content": "Over the years, Local Governments have experienced challenges in the implementation of the approved budget and these have affected service delivery. Previous OAG audit", "page": 75, "level": 4}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "reports on budget performance have also revealed significant weaknesses that have", "metadata": {"headings": [{"headings_0": {"content": "Over the years, Local Governments have experienced challenges in the implementation of the approved budget and these have affected service delivery. Previous OAG audit", "page": 75, "level": 4}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "affected the credibility of the LG budgets; these include diversion/mischarge, revenue", "metadata": {"headings": [{"headings_0": {"content": "affected the credibility of the LG budgets; these include diversion/mischarge, revenue", "page": 75, "level": 2}}, {"headings_1": {"content": "Over the years, Local Governments have experienced challenges in the implementation of the approved budget and these have affected service delivery. Previous OAG audit", "page": 75, "level": 4}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "underperformance, under absorption and implementation of off-budget activities, among others.", "metadata": {"headings": [{"headings_0": {"content": "affected the credibility of the LG budgets; these include diversion/mischarge, revenue", "page": 75, "level": 2}}, {"headings_1": {"content": "Over the years, Local Governments have experienced challenges in the implementation of the approved budget and these have affected service delivery. Previous OAG audit", "page": 75, "level": 4}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Although there has been an improvement in the quantification of activities and the", "metadata": {"headings": [{"headings_0": {"content": "Although there has been an improvement in the quantification of activities and the", "page": 75, "level": 2}}, {"headings_1": {"content": "affected the credibility of the LG budgets; these include diversion/mischarge, revenue", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "preparation of performance reports, I identified areas that need improvement to make the planning processes better, improve performance, credibility of future budgets and service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Although there has been an improvement in the quantification of activities and the", "page": 75, "level": 2}}, {"headings_1": {"content": "affected the credibility of the LG budgets; these include diversion/mischarge, revenue", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Below is a summary of my findings, details of which are included in the individual", "metadata": {"headings": [{"headings_0": {"content": "Below is a summary of my findings, details of which are included in the individual", "page": 75, "level": 2}}, {"headings_1": {"content": "Although there has been an improvement in the quantification of activities and the", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "reports that have been issued separately;", "metadata": {"headings": [{"headings_0": {"content": "Below is a summary of my findings, details of which are included in the individual", "page": 75, "level": 2}}, {"headings_1": {"content": "Although there has been an improvement in the quantification of activities and the", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.6.1 Approval of budgets by Parliament without corresponding strategic plans", "metadata": {"headings": [{"headings_0": {"content": "3.6.1 Approval of budgets by Parliament without corresponding strategic plans", "page": 75, "level": 3}}, {"headings_1": {"content": "Below is a summary of my findings, details of which are included in the individual", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Regulation 26(1) of the National Planning Authority (NPA) [development of Plans] Regulations requires entities to submit five-year development plans for certification before approval to ensure that strategic plans are well aligned to the National", "metadata": {"headings": [{"headings_0": {"content": "Regulation 26(1) of the National Planning Authority (NPA) [development of Plans] Regulations requires entities to submit five-year development plans for certification before approval to ensure that strategic plans are well aligned to the National", "page": 75, "level": 4}}, {"headings_1": {"content": "3.6.1 Approval of budgets by Parliament without corresponding strategic plans", "page": 75, "level": 3}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Development Plans. \nBy the end of the FY2021/22, only 80 (47%) out of 169 LGs had their strategic plans certified by NPA. By the time of writing this report, NPA had not yet certified strategic", "metadata": {"headings": [{"headings_0": {"content": "Regulation 26(1) of the National Planning Authority (NPA) [development of Plans] Regulations requires entities to submit five-year development plans for certification before approval to ensure that strategic plans are well aligned to the National", "page": 75, "level": 4}}, {"headings_1": {"content": "3.6.1 Approval of budgets by Parliament without corresponding strategic plans", "page": 75, "level": 3}}, [{"headings_0": {"content": "Regulation 26(1) of the National Planning Authority (NPA) [development of Plans] Regulations requires entities to submit five-year development plans for certification before approval to ensure that strategic plans are well aligned to the National", "page": 75, "level": 4}}, {"headings_1": {"content": "3.6.1 Approval of budgets by Parliament without corresponding strategic plans", "page": 75, "level": 3}}]], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "plans for 89 (53%) LGs that had submitted, as shown below;", "metadata": {"headings": [{"headings_0": {"content": "plans for 89 (53%) LGs that had submitted, as shown below;", "page": 75, "level": 2}}, {"headings_1": {"content": "Regulation 26(1) of the National Planning Authority (NPA) [development of Plans] Regulations requires entities to submit five-year development plans for certification before approval to ensure that strategic plans are well aligned to the National", "page": 75, "level": 4}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "STATUS OF APPROVAL OF STRATEGIC PLANS BY NPA", "metadata": {"headings": [{"headings_0": {"content": "STATUS OF APPROVAL OF STRATEGIC PLANS BY NPA", "page": 75, "level": 2}}, {"headings_1": {"content": "plans for 89 (53%) LGs that had submitted, as shown below;", "page": 75, "level": 2}}], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Approved 47% \nNot approved 53% \n58 \nI noted that Parliament approved budgets for 169 LGs in the FY 2020/21 and 89 LGs", "metadata": {"headings": [{"headings_0": {"content": "STATUS OF APPROVAL OF STRATEGIC PLANS BY NPA", "page": 75, "level": 2}}, {"headings_1": {"content": "plans for 89 (53%) LGs that had submitted, as shown below;", "page": 75, "level": 2}}, [{"headings_0": {"content": "STATUS OF APPROVAL OF STRATEGIC PLANS BY NPA", "page": 75, "level": 2}}, {"headings_1": {"content": "plans for 89 (53%) LGs that had submitted, as shown below;", "page": 75, "level": 2}}], [{"headings_0": {"content": "STATUS OF APPROVAL OF STRATEGIC PLANS BY NPA", "page": 75, "level": 2}}, {"headings_1": {"content": "plans for 89 (53%) LGs that had submitted, as shown below;", "page": 75, "level": 2}}], [{"headings_0": {"content": "STATUS OF APPROVAL OF STRATEGIC PLANS BY NPA", "page": 75, "level": 2}}, {"headings_1": {"content": "plans for 89 (53%) LGs that had submitted, as shown below;", "page": 75, "level": 2}}]], "page": 75, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "in the FY 2021/22 without the corresponding certification of strategic plans by NPA.", "metadata": {"headings": [{"headings_0": {"content": "in the FY 2021/22 without the corresponding certification of strategic plans by NPA.", "page": 76, "level": 2}}, {"headings_1": {"content": "STATUS OF APPROVAL OF STRATEGIC PLANS BY NPA", "page": 75, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Details are in appendix 4 a.", "metadata": {"headings": [{"headings_0": {"content": "in the FY 2021/22 without the corresponding certification of strategic plans by NPA.", "page": 76, "level": 2}}, {"headings_1": {"content": "STATUS OF APPROVAL OF STRATEGIC PLANS BY NPA", "page": 75, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "As a result, some of the Annual Work Plans and Budgets (AW&Bs) and therefore the activities implemented in the FY 2021/22 may not be consistent with the NDP III,", "metadata": {"headings": [{"headings_0": {"content": "As a result, some of the Annual Work Plans and Budgets (AW&Bs) and therefore the activities implemented in the FY 2021/22 may not be consistent with the NDP III,", "page": 76, "level": 4}}, {"headings_1": {"content": "in the FY 2021/22 without the corresponding certification of strategic plans by NPA.", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "which may hinder the attainment of the development goals, objectives and targets set by the country.", "metadata": {"headings": [{"headings_0": {"content": "As a result, some of the Annual Work Plans and Budgets (AW&Bs) and therefore the activities implemented in the FY 2021/22 may not be consistent with the NDP III,", "page": 76, "level": 4}}, {"headings_1": {"content": "in the FY 2021/22 without the corresponding certification of strategic plans by NPA.", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers attributed the above to delays by NPA to review and give", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the above to delays by NPA to review and give", "page": 76, "level": 2}}, {"headings_1": {"content": "As a result, some of the Annual Work Plans and Budgets (AW&Bs) and therefore the activities implemented in the FY 2021/22 may not be consistent with the NDP III,", "page": 76, "level": 4}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "feedback on the strategic plans, compounded by lack of training and technical support", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the above to delays by NPA to review and give", "page": 76, "level": 2}}, {"headings_1": {"content": "As a result, some of the Annual Work Plans and Budgets (AW&Bs) and therefore the activities implemented in the FY 2021/22 may not be consistent with the NDP III,", "page": 76, "level": 4}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "from NPA and MoFPED during the development of the strategic plans.", "metadata": {"headings": [{"headings_0": {"content": "from NPA and MoFPED during the development of the strategic plans.", "page": 76, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the above to delays by NPA to review and give", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "My interaction with the PSST, revealed that the change from sector to programmatic approach led to delayed issuance of the NDP III implementation plan by NPA to LGs", "metadata": {"headings": [{"headings_0": {"content": "My interaction with the PSST, revealed that the change from sector to programmatic approach led to delayed issuance of the NDP III implementation plan by NPA to LGs", "page": 76, "level": 4}}, {"headings_1": {"content": "from NPA and MoFPED during the development of the strategic plans.", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "thus affecting the preparation and approval of the strategic plans.", "metadata": {"headings": [{"headings_0": {"content": "My interaction with the PSST, revealed that the change from sector to programmatic approach led to delayed issuance of the NDP III implementation plan by NPA to LGs", "page": 76, "level": 4}}, {"headings_1": {"content": "from NPA and MoFPED during the development of the strategic plans.", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised NPA to expedite the issuance of NDP III implementation plan and to build", "metadata": {"headings": [{"headings_0": {"content": "I advised NPA to expedite the issuance of NDP III implementation plan and to build", "page": 76, "level": 2}}, {"headings_1": {"content": "My interaction with the PSST, revealed that the change from sector to programmatic approach led to delayed issuance of the NDP III implementation plan by NPA to LGs", "page": 76, "level": 4}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "capacity of planners in the government entities to minimize delays in the preparation and approval of strategic plans.", "metadata": {"headings": [{"headings_0": {"content": "I advised NPA to expedite the issuance of NDP III implementation plan and to build", "page": 76, "level": 2}}, {"headings_1": {"content": "My interaction with the PSST, revealed that the change from sector to programmatic approach led to delayed issuance of the NDP III implementation plan by NPA to LGs", "page": 76, "level": 4}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.6.2 Revenue performance", "metadata": {"headings": [{"headings_0": {"content": "3.6.2 Revenue performance", "page": 76, "level": 3}}, {"headings_1": {"content": "I advised NPA to expedite the issuance of NDP III implementation plan and to build", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "169 LGs budgeted to receive a total of UGX.5,995,310,337,537 but realized only", "metadata": {"headings": [{"headings_0": {"content": "3.6.2 Revenue performance", "page": 76, "level": 3}}, {"headings_1": {"content": "I advised NPA to expedite the issuance of NDP III implementation plan and to build", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "UGX.5,426,900,787,092 (91%), leading to a shortfall of UGX.568,409,550,445 (9%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.5,426,900,787,092 (91%), leading to a shortfall of UGX.568,409,550,445 (9%).", "page": 76, "level": 2}}, {"headings_1": {"content": "3.6.2 Revenue performance", "page": 76, "level": 3}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The performance of each revenue source is summarised in the table below:", "metadata": {"headings": [{"headings_0": {"content": "UGX.5,426,900,787,092 (91%), leading to a shortfall of UGX.568,409,550,445 (9%).", "page": 76, "level": 2}}, {"headings_1": {"content": "3.6.2 Revenue performance", "page": 76, "level": 3}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 24: Local Government revenue performance", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Local Government revenue performance", "page": 76, "level": 2}}, {"headings_1": {"content": "UGX.5,426,900,787,092 (91%), leading to a shortfall of UGX.568,409,550,445 (9%).", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Local Revenue", "223,518,772,109", "131,349,888,815", "92,168,883,294", "59%"], ["Central Government grants", "4,944,460,827,948", "4,833,248,994,175", "111,211,833,773", "98%"], ["Transfers received from other government units", "629,935,041,555", "390,759,823,561", "239,175,217,994", "62%"], ["External Assistance", "197,395,695,925", "71,542,080,541", "125,853,615,384", "36%"], ["**Total**", "5,995,310,337,537", "5,426,900,787,092", "568,409,550,445", "91%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 24: Local Government revenue performance", "page": 76, "level": 2}}, {"headings_1": {"content": "UGX.5,426,900,787,092 (91%), leading to a shortfall of UGX.568,409,550,445 (9%).", "page": 76, "level": 2}}], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Revenue Source", "Approved Budget - UGX", "Warrants - UGX", "Variance - UGX", "%age performance"], "type": "table"}}, {"content": "Source: BIG report, quarterly budget performance reports \n59", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Local Government revenue performance", "page": 76, "level": 2}}, {"headings_1": {"content": "UGX.5,426,900,787,092 (91%), leading to a shortfall of UGX.568,409,550,445 (9%).", "page": 76, "level": 2}}, [{"headings_0": {"content": "Table 24: Local Government revenue performance", "page": 76, "level": 2}}, {"headings_1": {"content": "UGX.5,426,900,787,092 (91%), leading to a shortfall of UGX.568,409,550,445 (9%).", "page": 76, "level": 2}}]], "page": 76, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "LG Revenue Performance", "metadata": {"headings": [{"headings_0": {"content": "LG Revenue Performance", "page": 77, "level": 2}}, {"headings_1": {"content": "Table 24: Local Government revenue performance", "page": 76, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "6,000,000,000,000 5,000,000,000,000 4,000,000,000,000 3,000,000,000,000 2,000,000,000,000 1,000,000,000,000 \n0 \nLocal Revenue Central Government Transfers received External Assistance grants from other \ngovernment units \nApproved Budget warrants", "metadata": {"headings": [{"headings_0": {"content": "LG Revenue Performance", "page": 77, "level": 2}}, {"headings_1": {"content": "Table 24: Local Government revenue performance", "page": 76, "level": 2}}, [{"headings_0": {"content": "LG Revenue Performance", "page": 77, "level": 2}}, {"headings_1": {"content": "Table 24: Local Government revenue performance", "page": 76, "level": 2}}], [{"headings_0": {"content": "LG Revenue Performance", "page": 77, "level": 2}}, {"headings_1": {"content": "Table 24: Local Government revenue performance", "page": 76, "level": 2}}]], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Generally, LGs are heavily dependent on the central government grants which", "metadata": {"headings": [{"headings_0": {"content": "Generally, LGs are heavily dependent on the central government grants which", "page": 77, "level": 2}}, {"headings_1": {"content": "LG Revenue Performance", "page": 77, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "contribute 98% of the LG total funding.", "metadata": {"headings": [{"headings_0": {"content": "Generally, LGs are heavily dependent on the central government grants which", "page": 77, "level": 2}}, {"headings_1": {"content": "LG Revenue Performance", "page": 77, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Local revenue performance, where 148 HLGS did not collect UGX.92,168,883,294", "metadata": {"headings": [{"headings_0": {"content": "Local revenue performance, where 148 HLGS did not collect UGX.92,168,883,294", "page": 77, "level": 2}}, {"headings_1": {"content": "Generally, LGs are heavily dependent on the central government grants which", "page": 77, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(41%) affected activities for which local revenue funding was earmarked. Details are in appendix 4 a.", "metadata": {"headings": [{"headings_0": {"content": "Local revenue performance, where 148 HLGS did not collect UGX.92,168,883,294", "page": 77, "level": 2}}, {"headings_1": {"content": "Generally, LGs are heavily dependent on the central government grants which", "page": 77, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers attributed the shortfall in local revenue collection to the effects of COVID 19 on markets, trading licenses, hotels tax and royalties.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the shortfall in local revenue collection to the effects of COVID 19 on markets, trading licenses, hotels tax and royalties.", "page": 77, "level": 4}}, {"headings_1": {"content": "Local revenue performance, where 148 HLGS did not collect UGX.92,168,883,294", "page": 77, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Other than the local revenue source, the LGs had no control over the performance of", "metadata": {"headings": [{"headings_0": {"content": "Other than the local revenue source, the LGs had no control over the performance of", "page": 77, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the shortfall in local revenue collection to the effects of COVID 19 on markets, trading licenses, hotels tax and royalties.", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "other revenue sources, which affected the implementation/ payment for the following activities;", "metadata": {"headings": [{"headings_0": {"content": "Other than the local revenue source, the LGs had no control over the performance of", "page": 77, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the shortfall in local revenue collection to the effects of COVID 19 on markets, trading licenses, hotels tax and royalties.", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Council allowances and other council activities.", "metadata": {"headings": [{"headings_0": {"content": "Other than the local revenue source, the LGs had no control over the performance of", "page": 77, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the shortfall in local revenue collection to the effects of COVID 19 on markets, trading licenses, hotels tax and royalties.", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Other than the local revenue source, the LGs had no control over the performance of", "page": 77, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the shortfall in local revenue collection to the effects of COVID 19 on markets, trading licenses, hotels tax and royalties.", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Funding of some gazetted PDM SACCOs and the recruitment of parish chiefs \uf0b7 URF road activities under routine mechanised and periodic maintenance. \uf0b7 Health service activities, including immunisation, treatment of Malaria and Tuberculosis.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Funding of some gazetted PDM SACCOs and the recruitment of parish chiefs \uf0b7 URF road activities under routine mechanised and periodic maintenance. \uf0b7 Health service activities, including immunisation, treatment of Malaria and Tuberculosis.", "page": 77, "level": 4}}, {"headings_1": {"content": "Other than the local revenue source, the LGs had no control over the performance of", "page": 77, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised as follows:", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Funding of some gazetted PDM SACCOs and the recruitment of parish chiefs \uf0b7 URF road activities under routine mechanised and periodic maintenance. \uf0b7 Health service activities, including immunisation, treatment of Malaria and Tuberculosis.", "page": 77, "level": 4}}, {"headings_1": {"content": "Other than the local revenue source, the LGs had no control over the performance of", "page": 77, "level": 2}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 MoLG and Local Government Finance Commission should expedite the roll out of Integrated Revenue Administration System (IRAS) in all LGs to improve revenue", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 MoLG and Local Government Finance Commission should expedite the roll out of Integrated Revenue Administration System (IRAS) in all LGs to improve revenue", "page": 77, "level": 4}}, {"headings_1": {"content": "\uf0b7 Funding of some gazetted PDM SACCOs and the recruitment of parish chiefs \uf0b7 URF road activities under routine mechanised and periodic maintenance. \uf0b7 Health service activities, including immunisation, treatment of Malaria and Tuberculosis.", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "assessment, collection and reporting, which will enhance local revenue performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 MoLG and Local Government Finance Commission should expedite the roll out of Integrated Revenue Administration System (IRAS) in all LGs to improve revenue", "page": 77, "level": 4}}, {"headings_1": {"content": "\uf0b7 Funding of some gazetted PDM SACCOs and the recruitment of parish chiefs \uf0b7 URF road activities under routine mechanised and periodic maintenance. \uf0b7 Health service activities, including immunisation, treatment of Malaria and Tuberculosis.", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 LGs should prepare budgets in consultation with donors to ensure realistic and attainable revenue estimates. LGs should further ensure compliance with donor", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 LGs should prepare budgets in consultation with donors to ensure realistic and attainable revenue estimates. LGs should further ensure compliance with donor", "page": 77, "level": 4}}, {"headings_1": {"content": "\uf0b7 MoLG and Local Government Finance Commission should expedite the roll out of Integrated Revenue Administration System (IRAS) in all LGs to improve revenue", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "requirements to avoid penalties and unnecessary delays.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 LGs should prepare budgets in consultation with donors to ensure realistic and attainable revenue estimates. LGs should further ensure compliance with donor", "page": 77, "level": 4}}, {"headings_1": {"content": "\uf0b7 MoLG and Local Government Finance Commission should expedite the roll out of Integrated Revenue Administration System (IRAS) in all LGs to improve revenue", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Adequately sensitize and mobilize communities on tax related matters like", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Adequately sensitize and mobilize communities on tax related matters like", "page": 77, "level": 2}}, {"headings_1": {"content": "\uf0b7 LGs should prepare budgets in consultation with donors to ensure realistic and attainable revenue estimates. LGs should further ensure compliance with donor", "page": 77, "level": 4}}], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "compliance and carry out a robust tax payer assessment and enforcement. \n60", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Adequately sensitize and mobilize communities on tax related matters like", "page": 77, "level": 2}}, {"headings_1": {"content": "\uf0b7 LGs should prepare budgets in consultation with donors to ensure realistic and attainable revenue estimates. LGs should further ensure compliance with donor", "page": 77, "level": 4}}, [{"headings_0": {"content": "\uf0b7 Adequately sensitize and mobilize communities on tax related matters like", "page": 77, "level": 2}}, {"headings_1": {"content": "\uf0b7 LGs should prepare budgets in consultation with donors to ensure realistic and attainable revenue estimates. LGs should further ensure compliance with donor", "page": 77, "level": 4}}]], "page": 77, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.6.3 Unutilised funds", "metadata": {"headings": [{"headings_0": {"content": "3.6.3 Unutilised funds", "page": 78, "level": 3}}, {"headings_1": {"content": "\uf0b7 Adequately sensitize and mobilize communities on tax related matters like", "page": 77, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "From the total receipts in the FY of UGX.5,426,900,787,092, only UGX.4,723,235,613,153 (87%) was utilised, resulting in an unspent balance of UGX.703,665,173,939 as shown in table below and in appendix 4 b.", "metadata": {"headings": [{"headings_0": {"content": "From the total receipts in the FY of UGX.5,426,900,787,092, only UGX.4,723,235,613,153 (87%) was utilised, resulting in an unspent balance of UGX.703,665,173,939 as shown in table below and in appendix 4 b.", "page": 78, "level": 4}}, {"headings_1": {"content": "3.6.3 Unutilised funds", "page": 78, "level": 3}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table 25: Unutilised funds in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Table 25: Unutilised funds in Local Governments", "page": 78, "level": 2}}, {"headings_1": {"content": "From the total receipts in the FY of UGX.5,426,900,787,092, only UGX.4,723,235,613,153 (87%) was utilised, resulting in an unspent balance of UGX.703,665,173,939 as shown in table below and in appendix 4 b.", "page": 78, "level": 4}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Salary, pension and gratuity payment", "176,355,014,007"], ["2", "USMID AF in refugee hosting districts", "41,830,160,377"], ["3", "Micro scale irrigation", "28,315,288,149"], ["4", "DRDIP funding subprojects", "12,412,158,314"], ["5", "USMID construction of roads", "31,425,512,796"], ["6", "Others", "413,327,040,296"], ["", "Total", "703,665,173,939"]], "metadata": {"headings": [{"headings_0": {"content": "Table 25: Unutilised funds in Local Governments", "page": 78, "level": 2}}, {"headings_1": {"content": "From the total receipts in the FY of UGX.5,426,900,787,092, only UGX.4,723,235,613,153 (87%) was utilised, resulting in an unspent balance of UGX.703,665,173,939 as shown in table below and in appendix 4 b.", "page": 78, "level": 4}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Activity", "Amount-Unspent (UGX)"], "type": "table"}}, {"content": "Source: LG work plans, budgets and performance reports", "metadata": {"headings": [{"headings_0": {"content": "Table 25: Unutilised funds in Local Governments", "page": 78, "level": 2}}, {"headings_1": {"content": "From the total receipts in the FY of UGX.5,426,900,787,092, only UGX.4,723,235,613,153 (87%) was utilised, resulting in an unspent balance of UGX.703,665,173,939 as shown in table below and in appendix 4 b.", "page": 78, "level": 4}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The failure to utilise funds led to either partial or non-implementation of the following", "metadata": {"headings": [{"headings_0": {"content": "The failure to utilise funds led to either partial or non-implementation of the following", "page": 78, "level": 2}}, {"headings_1": {"content": "Table 25: Unutilised funds in Local Governments", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "activities;", "metadata": {"headings": [{"headings_0": {"content": "The failure to utilise funds led to either partial or non-implementation of the following", "page": 78, "level": 2}}, {"headings_1": {"content": "Table 25: Unutilised funds in Local Governments", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 8,347 staff and pensioners/beneficiaries in 115 LGs were under paid. \uf0b7 4 LGs did not implement 25 infrastructure projects under USMID AF. \uf0b7 In 23 LGs, 190 farmers were not supported with irrigation equipment which", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 8,347 staff and pensioners/beneficiaries in 115 LGs were under paid. \uf0b7 4 LGs did not implement 25 infrastructure projects under USMID AF. \uf0b7 In 23 LGs, 190 farmers were not supported with irrigation equipment which", "page": 78, "level": 4}}, {"headings_1": {"content": "The failure to utilise funds led to either partial or non-implementation of the following", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "exposed a large number of farmers\u2019 plantation to drought.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 8,347 staff and pensioners/beneficiaries in 115 LGs were under paid. \uf0b7 4 LGs did not implement 25 infrastructure projects under USMID AF. \uf0b7 In 23 LGs, 190 farmers were not supported with irrigation equipment which", "page": 78, "level": 4}}, {"headings_1": {"content": "The failure to utilise funds led to either partial or non-implementation of the following", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 46 subprojects under DRDIP in 2 LGs were not implemented.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 46 subprojects under DRDIP in 2 LGs were not implemented.", "page": 78, "level": 2}}, {"headings_1": {"content": "\uf0b7 8,347 staff and pensioners/beneficiaries in 115 LGs were under paid. \uf0b7 4 LGs did not implement 25 infrastructure projects under USMID AF. \uf0b7 In 23 LGs, 190 farmers were not supported with irrigation equipment which", "page": 78, "level": 4}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officers attributed the failure to absorb the funds as highlighted in the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the failure to absorb the funds as highlighted in the", "page": 78, "level": 2}}, {"headings_1": {"content": "\uf0b7 46 subprojects under DRDIP in 2 LGs were not implemented.", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "table below;", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the failure to absorb the funds as highlighted in the", "page": 78, "level": 2}}, {"headings_1": {"content": "\uf0b7 46 subprojects under DRDIP in 2 LGs were not implemented.", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 26: Reasons for under absorption of funds in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Reasons for under absorption of funds in Local Governments", "page": 78, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the failure to absorb the funds as highlighted in the", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Salary, pension and gratuity payment", "\uf0b7 Late disbursement of funds by MoFPED for recruitment of teachers and health workers. \uf0b7 Delay by MoES to approve the recruitment plans for secondary school teachers. \uf0b7 Delays by MoPS to approve staff structures."], ["2", "USMID AF in refugee hosting districts", "\uf0b7 Delayed dissemination of the approved project designs and implementation guidelines by the USMID secretariat in MoLHUD."], ["3", "Micro scale irrigation", "\uf0b7 Late disbursement of program funds \uf0b7 Failure to co-fund."], ["4", "DRDIP funding subprojects", "\uf0b7 Late disbursement of program funds and approval of subprojects"]], "metadata": {"headings": [{"headings_0": {"content": "Table 26: Reasons for under absorption of funds in Local Governments", "page": 78, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the failure to absorb the funds as highlighted in the", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Activity", "Explanations from the Accounting Officers"], "type": "table"}}, {"content": "I advised the Accounting Officers to ensure that activities are rolled over and funds re- voted for implementation in the subsequent financial year. I also advised MoFPED to", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that activities are rolled over and funds re- voted for implementation in the subsequent financial year. I also advised MoFPED to", "page": 78, "level": 4}}, {"headings_1": {"content": "Table 26: Reasons for under absorption of funds in Local Governments", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "timely release the appropriated funds to avoid the failure to utilise.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that activities are rolled over and funds re- voted for implementation in the subsequent financial year. I also advised MoFPED to", "page": 78, "level": 4}}, {"headings_1": {"content": "Table 26: Reasons for under absorption of funds in Local Governments", "page": 78, "level": 2}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.6.4 Off Budget Financing/Receipts", "metadata": {"headings": [{"headings_0": {"content": "3.6.4 Off Budget Financing/Receipts", "page": 78, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officers to ensure that activities are rolled over and funds re- voted for implementation in the subsequent financial year. I also advised MoFPED to", "page": 78, "level": 4}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 43 (1) of the PFMA 2015 requires all expenditure incurred by the Government on externally financed projects in a financial year to be appropriated by Parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an", "metadata": {"headings": [{"headings_0": {"content": "Section 43 (1) of the PFMA 2015 requires all expenditure incurred by the Government on externally financed projects in a financial year to be appropriated by Parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an", "page": 78, "level": 4}}, {"headings_1": {"content": "3.6.4 Off Budget Financing/Receipts", "page": 78, "level": 3}}], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "external agency provides funds in the course of implementation of the budget or any \n61 \nfunds remain unspent at the expiry of an appropriation, these must be declared and a", "metadata": {"headings": [{"headings_0": {"content": "Section 43 (1) of the PFMA 2015 requires all expenditure incurred by the Government on externally financed projects in a financial year to be appropriated by Parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an", "page": 78, "level": 4}}, {"headings_1": {"content": "3.6.4 Off Budget Financing/Receipts", "page": 78, "level": 3}}, [{"headings_0": {"content": "Section 43 (1) of the PFMA 2015 requires all expenditure incurred by the Government on externally financed projects in a financial year to be appropriated by Parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an", "page": 78, "level": 4}}, {"headings_1": {"content": "3.6.4 Off Budget Financing/Receipts", "page": 78, "level": 3}}], [{"headings_0": {"content": "Section 43 (1) of the PFMA 2015 requires all expenditure incurred by the Government on externally financed projects in a financial year to be appropriated by Parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an", "page": 78, "level": 4}}, {"headings_1": {"content": "3.6.4 Off Budget Financing/Receipts", "page": 78, "level": 3}}]], "page": 78, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "supplementary issued in line with the Public Finance Management Act 2015.", "metadata": {"headings": [{"headings_0": {"content": "supplementary issued in line with the Public Finance Management Act 2015.", "page": 79, "level": 2}}, {"headings_1": {"content": "Section 43 (1) of the PFMA 2015 requires all expenditure incurred by the Government on externally financed projects in a financial year to be appropriated by Parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an", "page": 78, "level": 4}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that 5 LGs received UGX.3,670,739,179 from external development partners for implementing activities not budgeted for. However, these funds were neither declared to PSST nor a supplementary budget issued contrary to Section 43 (1) of the", "metadata": {"headings": [{"headings_0": {"content": "I noted that 5 LGs received UGX.3,670,739,179 from external development partners for implementing activities not budgeted for. However, these funds were neither declared to PSST nor a supplementary budget issued contrary to Section 43 (1) of the", "page": 79, "level": 4}}, {"headings_1": {"content": "supplementary issued in line with the Public Finance Management Act 2015.", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "PFMA 2015.", "metadata": {"headings": [{"headings_0": {"content": "I noted that 5 LGs received UGX.3,670,739,179 from external development partners for implementing activities not budgeted for. However, these funds were neither declared to PSST nor a supplementary budget issued contrary to Section 43 (1) of the", "page": 79, "level": 4}}, {"headings_1": {"content": "supplementary issued in line with the Public Finance Management Act 2015.", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This therefore implies that the total budgets of these entities was understated, thus distorting planning and, may result in duplication of activities. Details are shown in the", "metadata": {"headings": [{"headings_0": {"content": "This therefore implies that the total budgets of these entities was understated, thus distorting planning and, may result in duplication of activities. Details are shown in the", "page": 79, "level": 4}}, {"headings_1": {"content": "I noted that 5 LGs received UGX.3,670,739,179 from external development partners for implementing activities not budgeted for. However, these funds were neither declared to PSST nor a supplementary budget issued contrary to Section 43 (1) of the", "page": 79, "level": 4}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "table below.", "metadata": {"headings": [{"headings_0": {"content": "This therefore implies that the total budgets of these entities was understated, thus distorting planning and, may result in duplication of activities. Details are shown in the", "page": 79, "level": 4}}, {"headings_1": {"content": "I noted that 5 LGs received UGX.3,670,739,179 from external development partners for implementing activities not budgeted for. However, these funds were neither declared to PSST nor a supplementary budget issued contrary to Section 43 (1) of the", "page": 79, "level": 4}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 27: Local Government off- budget financing", "metadata": {"headings": [{"headings_0": {"content": "Table 27: Local Government off- budget financing", "page": 79, "level": 2}}, {"headings_1": {"content": "This therefore implies that the total budgets of these entities was understated, thus distorting planning and, may result in duplication of activities. Details are shown in the", "page": 79, "level": 4}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "523", "Kayunga District", "773,412,069"], ["2", "544", "Nakasongola District", "400,000,000"], ["3", "586", "Otuke District", "342,888,374"], ["4", "602", "Rubirizi District", "350,890,654"], ["5", "556", "Yumbe District", "1,803,548,082"], ["", "Total", "", "3,670,739,179"]], "metadata": {"headings": [{"headings_0": {"content": "Table 27: Local Government off- budget financing", "page": 79, "level": 2}}, {"headings_1": {"content": "This therefore implies that the total budgets of these entities was understated, thus distorting planning and, may result in duplication of activities. Details are shown in the", "page": 79, "level": 4}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S N", "Vote Code", "Entity Name", "Amount - UGX"], "type": "table"}}, {"content": "The Accounting Officers attributed this to limitations of the PBS system which has no", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to limitations of the PBS system which has no", "page": 79, "level": 2}}, {"headings_1": {"content": "Table 27: Local Government off- budget financing", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "provision for inputting such off budget receipts and also receipt of funds not expected at the time of planning.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to limitations of the PBS system which has no", "page": 79, "level": 2}}, {"headings_1": {"content": "Table 27: Local Government off- budget financing", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During my interaction with PSST indicated that MoFPED created a window to allow off", "metadata": {"headings": [{"headings_0": {"content": "During my interaction with PSST indicated that MoFPED created a window to allow off", "page": 79, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed this to limitations of the PBS system which has no", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "budget financing to be recognised in PBS. In addition, MoFPED is continuously", "metadata": {"headings": [{"headings_0": {"content": "During my interaction with PSST indicated that MoFPED created a window to allow off", "page": 79, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed this to limitations of the PBS system which has no", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "engaging development partners to fund LGs through the government funding system.", "metadata": {"headings": [{"headings_0": {"content": "engaging development partners to fund LGs through the government funding system.", "page": 79, "level": 2}}, {"headings_1": {"content": "During my interaction with PSST indicated that MoFPED created a window to allow off", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Government to ensure that all funds are included in the PBS and appropriated", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to ensure that all funds are included in the PBS and appropriated", "page": 79, "level": 2}}, {"headings_1": {"content": "engaging development partners to fund LGs through the government funding system.", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "by Parliament, and expenditure of such funds follows the government financial system.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to ensure that all funds are included in the PBS and appropriated", "page": 79, "level": 2}}, {"headings_1": {"content": "engaging development partners to fund LGs through the government funding system.", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In addition, all funds received outside the approved budget during the year should be", "metadata": {"headings": [{"headings_0": {"content": "In addition, all funds received outside the approved budget during the year should be", "page": 79, "level": 2}}, {"headings_1": {"content": "I advised Government to ensure that all funds are included in the PBS and appropriated", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "disclosed to the PS/ST for supplementary appropriation.", "metadata": {"headings": [{"headings_0": {"content": "In addition, all funds received outside the approved budget during the year should be", "page": 79, "level": 2}}, {"headings_1": {"content": "I advised Government to ensure that all funds are included in the PBS and appropriated", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.6.5 Excess release of wage funds to LGs", "metadata": {"headings": [{"headings_0": {"content": "3.6.5 Excess release of wage funds to LGs", "page": 79, "level": 3}}, {"headings_1": {"content": "In addition, all funds received outside the approved budget during the year should be", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "During the year under review, I observed that 101 LGs did not utilise all warranted wage funds. I sampled 19 LGs that had not utilised wage funds in excess of UGX.2,000,000,000 and observed that all these entities received supplementary wage", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, I observed that 101 LGs did not utilise all warranted wage funds. I sampled 19 LGs that had not utilised wage funds in excess of UGX.2,000,000,000 and observed that all these entities received supplementary wage", "page": 79, "level": 4}}, {"headings_1": {"content": "3.6.5 Excess release of wage funds to LGs", "page": 79, "level": 3}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "funding towards the end of the financial year. These entities did not utilise a total of", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, I observed that 101 LGs did not utilise all warranted wage funds. I sampled 19 LGs that had not utilised wage funds in excess of UGX.2,000,000,000 and observed that all these entities received supplementary wage", "page": 79, "level": 4}}, {"headings_1": {"content": "3.6.5 Excess release of wage funds to LGs", "page": 79, "level": 3}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "UGX.54,585,930,745 during the year. Details are in appendix 4 b.", "metadata": {"headings": [{"headings_0": {"content": "UGX.54,585,930,745 during the year. Details are in appendix 4 b.", "page": 79, "level": 2}}, {"headings_1": {"content": "During the year under review, I observed that 101 LGs did not utilise all warranted wage funds. I sampled 19 LGs that had not utilised wage funds in excess of UGX.2,000,000,000 and observed that all these entities received supplementary wage", "page": 79, "level": 4}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that the funds unutilised were in many instances in excess of the annual wage requirement of the respective LGs. The Accounting Officers of Kiryandongo DLG, Kisoro DLG, Kole DLG and Nakasongola DLG explained that they received wage funds", "metadata": {"headings": [{"headings_0": {"content": "UGX.54,585,930,745 during the year. Details are in appendix 4 b.", "page": 79, "level": 2}}, {"headings_1": {"content": "During the year under review, I observed that 101 LGs did not utilise all warranted wage funds. I sampled 19 LGs that had not utilised wage funds in excess of UGX.2,000,000,000 and observed that all these entities received supplementary wage", "page": 79, "level": 4}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "amounting to UGX.3,862,110,354 in excess of what was requested. Details are in the", "metadata": {"headings": [{"headings_0": {"content": "amounting to UGX.3,862,110,354 in excess of what was requested. Details are in the", "page": 79, "level": 2}}, {"headings_1": {"content": "UGX.54,585,930,745 during the year. Details are in appendix 4 b.", "page": 79, "level": 2}}], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "table below; \n62", "metadata": {"headings": [{"headings_0": {"content": "amounting to UGX.3,862,110,354 in excess of what was requested. Details are in the", "page": 79, "level": 2}}, {"headings_1": {"content": "UGX.54,585,930,745 during the year. Details are in appendix 4 b.", "page": 79, "level": 2}}, [{"headings_0": {"content": "amounting to UGX.3,862,110,354 in excess of what was requested. Details are in the", "page": 79, "level": 2}}, {"headings_1": {"content": "UGX.54,585,930,745 during the year. Details are in appendix 4 b.", "page": 79, "level": 2}}]], "page": 79, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 28: Excess release of wage funds to Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Table 28: Excess release of wage funds to Local Governments", "page": 80, "level": 2}}, {"headings_1": {"content": "amounting to UGX.3,862,110,354 in excess of what was requested. Details are in the", "page": 79, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1.**", "Kiryandongo DLG", "2,578,969,118"], ["**2.**", "Kisoro DLG", "753,706,312"], ["**3.**", "Kole DLG", "414,577,139"], ["**4.**", "Nakasongola DLG", "114,857,785"], ["", "**TOTAL**", "**3,862,110,354**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 28: Excess release of wage funds to Local Governments", "page": 80, "level": 2}}, {"headings_1": {"content": "amounting to UGX.3,862,110,354 in excess of what was requested. Details are in the", "page": 79, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity", "Amount released in excess of the requirement - UGX"], "type": "table"}}, {"content": "Source: BIG Quarterly budget analysis report and LGs payments details XML report", "metadata": {"headings": [{"headings_0": {"content": "Table 28: Excess release of wage funds to Local Governments", "page": 80, "level": 2}}, {"headings_1": {"content": "amounting to UGX.3,862,110,354 in excess of what was requested. Details are in the", "page": 79, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I also observed that whereas the cities had not operationalised the city staff structures,", "metadata": {"headings": [{"headings_0": {"content": "I also observed that whereas the cities had not operationalised the city staff structures,", "page": 80, "level": 2}}, {"headings_1": {"content": "Table 28: Excess release of wage funds to Local Governments", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "funds for recruitment were released and therefore remained unutilised at the end of the financial year. \nThis limits the availability of funds to cater for priority areas and creates an avenue for misappropriation of funds. \nThe Accounting Officers explained that the mandate to disburse funds lies with", "metadata": {"headings": [{"headings_0": {"content": "I also observed that whereas the cities had not operationalised the city staff structures,", "page": 80, "level": 2}}, {"headings_1": {"content": "Table 28: Excess release of wage funds to Local Governments", "page": 80, "level": 2}}, [{"headings_0": {"content": "I also observed that whereas the cities had not operationalised the city staff structures,", "page": 80, "level": 2}}, {"headings_1": {"content": "Table 28: Excess release of wage funds to Local Governments", "page": 80, "level": 2}}], [{"headings_0": {"content": "I also observed that whereas the cities had not operationalised the city staff structures,", "page": 80, "level": 2}}, {"headings_1": {"content": "Table 28: Excess release of wage funds to Local Governments", "page": 80, "level": 2}}]], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 80, "level": 2}}, {"headings_1": {"content": "I also observed that whereas the cities had not operationalised the city staff structures,", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the PSST to ensure that funds are released in accordance with the approved", "metadata": {"headings": [{"headings_0": {"content": "I advised the PSST to ensure that funds are released in accordance with the approved", "page": 80, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "budgets.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PSST to ensure that funds are released in accordance with the approved", "page": 80, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.6.6 Transfer of funds to LLGs by LGs to avoid sweep backs", "metadata": {"headings": [{"headings_0": {"content": "3.6.6 Transfer of funds to LLGs by LGs to avoid sweep backs", "page": 80, "level": 3}}, {"headings_1": {"content": "I advised the PSST to ensure that funds are released in accordance with the approved", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 17(1) of the PFMA 2015 provides that every appropriation by Parliament shall", "metadata": {"headings": [{"headings_0": {"content": "Section 17(1) of the PFMA 2015 provides that every appropriation by Parliament shall", "page": 80, "level": 2}}, {"headings_1": {"content": "3.6.6 Transfer of funds to LLGs by LGs to avoid sweep backs", "page": 80, "level": 3}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "expire and cease to have any effect at the close of the financial year for which it is made.", "metadata": {"headings": [{"headings_0": {"content": "Section 17(1) of the PFMA 2015 provides that every appropriation by Parliament shall", "page": 80, "level": 2}}, {"headings_1": {"content": "3.6.6 Transfer of funds to LLGs by LGs to avoid sweep backs", "page": 80, "level": 3}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Sub Section (2) provides that a vote that does not expend money that was", "metadata": {"headings": [{"headings_0": {"content": "Sub Section (2) provides that a vote that does not expend money that was", "page": 80, "level": 2}}, {"headings_1": {"content": "Section 17(1) of the PFMA 2015 provides that every appropriation by Parliament shall", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "appropriated to the vote for the financial year shall at the close of the financial year, repay the money to the Consolidated Fund.", "metadata": {"headings": [{"headings_0": {"content": "Sub Section (2) provides that a vote that does not expend money that was", "page": 80, "level": 2}}, {"headings_1": {"content": "Section 17(1) of the PFMA 2015 provides that every appropriation by Parliament shall", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During my audit of the FY 2021/22, I observed that 23 LGs transferred UGX.6,493,901,877 to LLGs towards the end of the financial year to avoid funds remaining unutilised. Details are in appendix 4 b.", "metadata": {"headings": [{"headings_0": {"content": "During my audit of the FY 2021/22, I observed that 23 LGs transferred UGX.6,493,901,877 to LLGs towards the end of the financial year to avoid funds remaining unutilised. Details are in appendix 4 b.", "page": 80, "level": 4}}, {"headings_1": {"content": "Sub Section (2) provides that a vote that does not expend money that was", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "This action contradicts Section 17(1) and (2) of the PFMA 2015 and will result into", "metadata": {"headings": [{"headings_0": {"content": "This action contradicts Section 17(1) and (2) of the PFMA 2015 and will result into", "page": 80, "level": 2}}, {"headings_1": {"content": "During my audit of the FY 2021/22, I observed that 23 LGs transferred UGX.6,493,901,877 to LLGs towards the end of the financial year to avoid funds remaining unutilised. Details are in appendix 4 b.", "page": 80, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "misappropriation of public funds.", "metadata": {"headings": [{"headings_0": {"content": "This action contradicts Section 17(1) and (2) of the PFMA 2015 and will result into", "page": 80, "level": 2}}, {"headings_1": {"content": "During my audit of the FY 2021/22, I observed that 23 LGs transferred UGX.6,493,901,877 to LLGs towards the end of the financial year to avoid funds remaining unutilised. Details are in appendix 4 b.", "page": 80, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers explained that the transfer was based on the advice from the PS MoH to transfer the construction funds to the Health Centres. The Accounting", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the transfer was based on the advice from the PS MoH to transfer the construction funds to the Health Centres. The Accounting", "page": 80, "level": 4}}, {"headings_1": {"content": "This action contradicts Section 17(1) and (2) of the PFMA 2015 and will result into", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Officers further explained that the funds for other construction projects were meant for committed contracts that were still ongoing and that the process of re-voting the funds swept back always delays or may not be successful.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the transfer was based on the advice from the PS MoH to transfer the construction funds to the Health Centres. The Accounting", "page": 80, "level": 4}}, {"headings_1": {"content": "This action contradicts Section 17(1) and (2) of the PFMA 2015 and will result into", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During my interaction with MoFPED, PSST acknowledged the observation and promised", "metadata": {"headings": [{"headings_0": {"content": "During my interaction with MoFPED, PSST acknowledged the observation and promised", "page": 80, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the transfer was based on the advice from the PS MoH to transfer the construction funds to the Health Centres. The Accounting", "page": 80, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to take corrective action.", "metadata": {"headings": [{"headings_0": {"content": "During my interaction with MoFPED, PSST acknowledged the observation and promised", "page": 80, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the transfer was based on the advice from the PS MoH to transfer the construction funds to the Health Centres. The Accounting", "page": 80, "level": 4}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I await the outcome of the corrective action.", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the corrective action.", "page": 80, "level": 2}}, {"headings_1": {"content": "During my interaction with MoFPED, PSST acknowledged the observation and promised", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "63", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the corrective action.", "page": 80, "level": 2}}, {"headings_1": {"content": "During my interaction with MoFPED, PSST acknowledged the observation and promised", "page": 80, "level": 2}}], "page": 80, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.6.7 Misclassification of expenditure", "metadata": {"headings": [{"headings_0": {"content": "3.6.7 Misclassification of expenditure", "page": 81, "level": 3}}, {"headings_1": {"content": "I await the outcome of the corrective action.", "page": 80, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Instruction 7.10.3 of the Treasury Instructions 2017 stipulates that the chart of accounts provides a basis for a uniform budget classification and execution; therefore, it is mandatory for all votes to use the coding structure to budget and execute the budget. \nHowever, I made the following observations:", "metadata": {"headings": [{"headings_0": {"content": "3.6.7 Misclassification of expenditure", "page": 81, "level": 3}}, {"headings_1": {"content": "I await the outcome of the corrective action.", "page": 80, "level": 2}}, [{"headings_0": {"content": "3.6.7 Misclassification of expenditure", "page": 81, "level": 3}}, {"headings_1": {"content": "I await the outcome of the corrective action.", "page": 80, "level": 2}}]], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 In 43 LGs, UGX.5,461,616,914 relating to pension (212102), pension arrears", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In 43 LGs, UGX.5,461,616,914 relating to pension (212102), pension arrears", "page": 81, "level": 2}}, {"headings_1": {"content": "3.6.7 Misclassification of expenditure", "page": 81, "level": 3}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(321608) and gratuity (213004) was misclassified on code 212102 relating to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In 43 LGs, UGX.5,461,616,914 relating to pension (212102), pension arrears", "page": 81, "level": 2}}, {"headings_1": {"content": "3.6.7 Misclassification of expenditure", "page": 81, "level": 3}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "monthly pension, thus overstating the monthly pension expenditure. Details are", "metadata": {"headings": [{"headings_0": {"content": "monthly pension, thus overstating the monthly pension expenditure. Details are", "page": 81, "level": 2}}, {"headings_1": {"content": "\uf0b7 In 43 LGs, UGX.5,461,616,914 relating to pension (212102), pension arrears", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in appendix 4 b.", "metadata": {"headings": [{"headings_0": {"content": "monthly pension, thus overstating the monthly pension expenditure. Details are", "page": 81, "level": 2}}, {"headings_1": {"content": "\uf0b7 In 43 LGs, UGX.5,461,616,914 relating to pension (212102), pension arrears", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 In some LGs, UGX. 39,524,117,773 was charged on wrong account item codes", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In some LGs, UGX. 39,524,117,773 was charged on wrong account item codes", "page": 81, "level": 2}}, {"headings_1": {"content": "monthly pension, thus overstating the monthly pension expenditure. Details are", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "contrary to those in which they were budgeted for as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In some LGs, UGX. 39,524,117,773 was charged on wrong account item codes", "page": 81, "level": 2}}, {"headings_1": {"content": "monthly pension, thus overstating the monthly pension expenditure. Details are", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 29: Misclassification of expenditure in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Misclassification of expenditure in Local Governments", "page": 81, "level": 2}}, {"headings_1": {"content": "\uf0b7 In some LGs, UGX. 39,524,117,773 was charged on wrong account item codes", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Pension and gratuity", "43", "5,461,616,914"], ["Microscale Irrigation", "39", "20,478,337,116"], ["Ex-gratia", "11", "525,038,679"], ["Other expenditure lines", "43", "13,059,125,064"], ["**Total**", "", "**39,524,117,773**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 29: Misclassification of expenditure in Local Governments", "page": 81, "level": 2}}, {"headings_1": {"content": "\uf0b7 In some LGs, UGX. 39,524,117,773 was charged on wrong account item codes", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Program", "Number of HLGs", "Amount (UGX)"], "type": "table"}}, {"content": "The Accounting Officers attributed that:", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Misclassification of expenditure in Local Governments", "page": 81, "level": 2}}, {"headings_1": {"content": "\uf0b7 In some LGs, UGX. 39,524,117,773 was charged on wrong account item codes", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 All payments of pension, gratuity and pension arrears are aggregated to one code", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 All payments of pension, gratuity and pension arrears are aggregated to one code", "page": 81, "level": 2}}, {"headings_1": {"content": "Table 29: Misclassification of expenditure in Local Governments", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in the interface file.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 All payments of pension, gratuity and pension arrears are aggregated to one code", "page": 81, "level": 2}}, {"headings_1": {"content": "Table 29: Misclassification of expenditure in Local Governments", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Different program activities were budgeted for under one account code which led", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Different program activities were budgeted for under one account code which led", "page": 81, "level": 2}}, {"headings_1": {"content": "\uf0b7 All payments of pension, gratuity and pension arrears are aggregated to one code", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to expenditure being charged wrongly contrary to where they were budgeted for. This is a matter that can only be addressed by PSST MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Different program activities were budgeted for under one account code which led", "page": 81, "level": 2}}, {"headings_1": {"content": "\uf0b7 All payments of pension, gratuity and pension arrears are aggregated to one code", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I explained to the Accounting Officers that the LGs are likely to deviate from the", "metadata": {"headings": [{"headings_0": {"content": "I explained to the Accounting Officers that the LGs are likely to deviate from the", "page": 81, "level": 2}}, {"headings_1": {"content": "\uf0b7 Different program activities were budgeted for under one account code which led", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "planned activities without early detection by management.", "metadata": {"headings": [{"headings_0": {"content": "I explained to the Accounting Officers that the LGs are likely to deviate from the", "page": 81, "level": 2}}, {"headings_1": {"content": "\uf0b7 Different program activities were budgeted for under one account code which led", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During my interaction with MoFPED it was explained that the PSST will engage MoPS", "metadata": {"headings": [{"headings_0": {"content": "During my interaction with MoFPED it was explained that the PSST will engage MoPS", "page": 81, "level": 2}}, {"headings_1": {"content": "I explained to the Accounting Officers that the LGs are likely to deviate from the", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "on the aggregation of pension and gratuity matters while misclassifications arising from budgeting on wrong codes, the Accounting Officers will be reminded to appropriately budget for expenditure on the correct codes. \nI advised the MoPS ensure that pension, gratuity and pension arrears are", "metadata": {"headings": [{"headings_0": {"content": "During my interaction with MoFPED it was explained that the PSST will engage MoPS", "page": 81, "level": 2}}, {"headings_1": {"content": "I explained to the Accounting Officers that the LGs are likely to deviate from the", "page": 81, "level": 2}}, [{"headings_0": {"content": "During my interaction with MoFPED it was explained that the PSST will engage MoPS", "page": 81, "level": 2}}, {"headings_1": {"content": "I explained to the Accounting Officers that the LGs are likely to deviate from the", "page": 81, "level": 2}}]], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "disaggregated and sent on the right budget codes. I advised PSST to ensure that Accounting Officers appropriate allocated funds to the right codes during budgeting.", "metadata": {"headings": [{"headings_0": {"content": "disaggregated and sent on the right budget codes. I advised PSST to ensure that Accounting Officers appropriate allocated funds to the right codes during budgeting.", "page": 81, "level": 4}}, {"headings_1": {"content": "During my interaction with MoFPED it was explained that the PSST will engage MoPS", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "3.7", "metadata": {"headings": [{"headings_0": {"content": "disaggregated and sent on the right budget codes. I advised PSST to ensure that Accounting Officers appropriate allocated funds to the right codes during budgeting.", "page": 81, "level": 4}}, {"headings_1": {"content": "During my interaction with MoFPED it was explained that the PSST will engage MoPS", "page": 81, "level": 2}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Funds not accounted for", "metadata": {"headings": [{"headings_0": {"content": "Funds not accounted for", "page": 81, "level": 3}}, {"headings_1": {"content": "disaggregated and sent on the right budget codes. I advised PSST to ensure that Accounting Officers appropriate allocated funds to the right codes during budgeting.", "page": 81, "level": 4}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Treasury Instruction 24.10.1 provides that financial records include all source", "metadata": {"headings": [{"headings_0": {"content": "Treasury Instruction 24.10.1 provides that financial records include all source", "page": 81, "level": 2}}, {"headings_1": {"content": "Funds not accounted for", "page": 81, "level": 3}}], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "documents (budgets, invoices, vouchers, bank statements, credit advice, journals, cheques, receipts and any other documents), which serve as evidence of financial transactions. \n64 \nSimilarly, Regulation 42 and 43 (2) of the Local Government Financial and Accounting", "metadata": {"headings": [{"headings_0": {"content": "Treasury Instruction 24.10.1 provides that financial records include all source", "page": 81, "level": 2}}, {"headings_1": {"content": "Funds not accounted for", "page": 81, "level": 3}}, [{"headings_0": {"content": "Treasury Instruction 24.10.1 provides that financial records include all source", "page": 81, "level": 2}}, {"headings_1": {"content": "Funds not accounted for", "page": 81, "level": 3}}], [{"headings_0": {"content": "Treasury Instruction 24.10.1 provides that financial records include all source", "page": 81, "level": 2}}, {"headings_1": {"content": "Funds not accounted for", "page": 81, "level": 3}}]], "page": 81, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Regulations 2007, require funds to be properly vouched and accounted for within a", "metadata": {"headings": [{"headings_0": {"content": "Regulations 2007, require funds to be properly vouched and accounted for within a", "page": 82, "level": 2}}, {"headings_1": {"content": "Treasury Instruction 24.10.1 provides that financial records include all source", "page": 81, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "period of a month.", "metadata": {"headings": [{"headings_0": {"content": "Regulations 2007, require funds to be properly vouched and accounted for within a", "page": 82, "level": 2}}, {"headings_1": {"content": "Treasury Instruction 24.10.1 provides that financial records include all source", "page": 81, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "From the review of documents supporting payments made in the year, it was noted that payments amounting to UGX.2,495,441,197 in 23 LGs remained un-accounted for by close of the financial year as shown in Appendix 4 b.", "metadata": {"headings": [{"headings_0": {"content": "From the review of documents supporting payments made in the year, it was noted that payments amounting to UGX.2,495,441,197 in 23 LGs remained un-accounted for by close of the financial year as shown in Appendix 4 b.", "page": 82, "level": 4}}, {"headings_1": {"content": "Regulations 2007, require funds to be properly vouched and accounted for within a", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Consequently, I could not confirm that the funds were utilized for the intended purpose", "metadata": {"headings": [{"headings_0": {"content": "Consequently, I could not confirm that the funds were utilized for the intended purpose", "page": 82, "level": 2}}, {"headings_1": {"content": "From the review of documents supporting payments made in the year, it was noted that payments amounting to UGX.2,495,441,197 in 23 LGs remained un-accounted for by close of the financial year as shown in Appendix 4 b.", "page": 82, "level": 4}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and therefore this implies that the expenditure account balances are overstated by the amount not accounted for.", "metadata": {"headings": [{"headings_0": {"content": "Consequently, I could not confirm that the funds were utilized for the intended purpose", "page": 82, "level": 2}}, {"headings_1": {"content": "From the review of documents supporting payments made in the year, it was noted that payments amounting to UGX.2,495,441,197 in 23 LGs remained un-accounted for by close of the financial year as shown in Appendix 4 b.", "page": 82, "level": 4}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advise the Accounting Officer to provide supporting documentation for this", "metadata": {"headings": [{"headings_0": {"content": "I advise the Accounting Officer to provide supporting documentation for this", "page": 82, "level": 2}}, {"headings_1": {"content": "Consequently, I could not confirm that the funds were utilized for the intended purpose", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "expenditure with a view of initiating a recovery process from the officers who hav failed to account.", "metadata": {"headings": [{"headings_0": {"content": "I advise the Accounting Officer to provide supporting documentation for this", "page": 82, "level": 2}}, {"headings_1": {"content": "Consequently, I could not confirm that the funds were utilized for the intended purpose", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.8 Ex-gratia payments", "metadata": {"headings": [{"headings_0": {"content": "3.8 Ex-gratia payments", "page": 82, "level": 3}}, {"headings_1": {"content": "I advise the Accounting Officer to provide supporting documentation for this", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In the 2nd budget call circular for the financial year 2021/2022, the PS/ST requested", "metadata": {"headings": [{"headings_0": {"content": "In the 2nd budget call circular for the financial year 2021/2022, the PS/ST requested", "page": 82, "level": 2}}, {"headings_1": {"content": "3.8 Ex-gratia payments", "page": 82, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "HLGs to adequately budget for Ex-gratia and Councillor\u2019s allowance in FY 2021/2022.", "metadata": {"headings": [{"headings_0": {"content": "In the 2nd budget call circular for the financial year 2021/2022, the PS/ST requested", "page": 82, "level": 2}}, {"headings_1": {"content": "3.8 Ex-gratia payments", "page": 82, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that 31 LGs received UGX.4,543,306,404 (72%) out of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "I noted that 31 LGs received UGX.4,543,306,404 (72%) out of the approved budget", "page": 82, "level": 2}}, {"headings_1": {"content": "In the 2nd budget call circular for the financial year 2021/2022, the PS/ST requested", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of UGX.6,290,484,980 resulting into a deficit of UGX.1,747,178,576 as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "I noted that 31 LGs received UGX.4,543,306,404 (72%) out of the approved budget", "page": 82, "level": 2}}, {"headings_1": {"content": "In the 2nd budget call circular for the financial year 2021/2022, the PS/ST requested", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Consequently, 3,002 Councillors in 36 HLGs were not/under paid by UGX.1,168,823,662 during the financial year under review as shown in appendix 4 c.", "metadata": {"headings": [{"headings_0": {"content": "Consequently, 3,002 Councillors in 36 HLGs were not/under paid by UGX.1,168,823,662 during the financial year under review as shown in appendix 4 c.", "page": 82, "level": 4}}, {"headings_1": {"content": "I noted that 31 LGs received UGX.4,543,306,404 (72%) out of the approved budget", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "This has affected the political oversight role in monitoring the implementation of government programs at a local council level thus affecting service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Consequently, 3,002 Councillors in 36 HLGs were not/under paid by UGX.1,168,823,662 during the financial year under review as shown in appendix 4 c.", "page": 82, "level": 4}}, {"headings_1": {"content": "I noted that 31 LGs received UGX.4,543,306,404 (72%) out of the approved budget", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers attributed this to the increase in the number of councillors without a corresponding increase in funding as a result of MoFPED capping the IPF for which the entity has no control. The Accounting Officers further stated that the matter had been presented to MOFPED and MOLG for their action.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to the increase in the number of councillors without a corresponding increase in funding as a result of MoFPED capping the IPF for which the entity has no control. The Accounting Officers further stated that the matter had been presented to MOFPED and MOLG for their action.", "page": 82, "level": 4}}, {"headings_1": {"content": "Consequently, 3,002 Councillors in 36 HLGs were not/under paid by UGX.1,168,823,662 during the financial year under review as shown in appendix 4 c.", "page": 82, "level": 4}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised MoFPED to provide sufficient funding to cater for the increased number of", "metadata": {"headings": [{"headings_0": {"content": "I advised MoFPED to provide sufficient funding to cater for the increased number of", "page": 82, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed this to the increase in the number of councillors without a corresponding increase in funding as a result of MoFPED capping the IPF for which the entity has no control. The Accounting Officers further stated that the matter had been presented to MOFPED and MOLG for their action.", "page": 82, "level": 4}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "political leaders due to the creation of new administrative. \n3.9", "metadata": {"headings": [{"headings_0": {"content": "I advised MoFPED to provide sufficient funding to cater for the increased number of", "page": 82, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed this to the increase in the number of councillors without a corresponding increase in funding as a result of MoFPED capping the IPF for which the entity has no control. The Accounting Officers further stated that the matter had been presented to MOFPED and MOLG for their action.", "page": 82, "level": 4}}, [{"headings_0": {"content": "I advised MoFPED to provide sufficient funding to cater for the increased number of", "page": 82, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed this to the increase in the number of councillors without a corresponding increase in funding as a result of MoFPED capping the IPF for which the entity has no control. The Accounting Officers further stated that the matter had been presented to MOFPED and MOLG for their action.", "page": 82, "level": 4}}]], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Disbursement of funds to OPM", "metadata": {"headings": [{"headings_0": {"content": "Disbursement of funds to OPM", "page": 82, "level": 3}}, {"headings_1": {"content": "I advised MoFPED to provide sufficient funding to cater for the increased number of", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that MoFPED disbursed funds amounting to UGX.214,454,571,577 to OPM to", "metadata": {"headings": [{"headings_0": {"content": "Disbursement of funds to OPM", "page": 82, "level": 3}}, {"headings_1": {"content": "I advised MoFPED to provide sufficient funding to cater for the increased number of", "page": 82, "level": 2}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "undertake various projects in LGs such as DRDIP, PCA and support to micro groups instead of funding the HLGs directly. Details of the disbursements are in the table", "metadata": {"headings": [{"headings_0": {"content": "undertake various projects in LGs such as DRDIP, PCA and support to micro groups instead of funding the HLGs directly. Details of the disbursements are in the table", "page": 82, "level": 4}}, {"headings_1": {"content": "Disbursement of funds to OPM", "page": 82, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "undertake various projects in LGs such as DRDIP, PCA and support to micro groups instead of funding the HLGs directly. Details of the disbursements are in the table", "page": 82, "level": 4}}, {"headings_1": {"content": "Disbursement of funds to OPM", "page": 82, "level": 3}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 30: Disbursement of funds to OPM", "metadata": {"headings": [{"headings_0": {"content": "Table 30: Disbursement of funds to OPM", "page": 82, "level": 2}}, {"headings_1": {"content": "undertake various projects in LGs such as DRDIP, PCA and support to micro groups instead of funding the HLGs directly. Details of the disbursements are in the table", "page": 82, "level": 4}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["DRDIP", "211,983,309,284", "198,556,306,121", "13,427,003,163"], ["Support to micro projects", "2,471,262,293", "2,269,711,970", "201,550,293"], ["**Total**", "214,454,571,577", "200,826,018,091", "13,628,553,456"]], "metadata": {"headings": [{"headings_0": {"content": "Table 30: Disbursement of funds to OPM", "page": 82, "level": 2}}, {"headings_1": {"content": "undertake various projects in LGs such as DRDIP, PCA and support to micro groups instead of funding the HLGs directly. Details of the disbursements are in the table", "page": 82, "level": 4}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Projects", "Amount released - UGX", "Amount spent - UGX", "Unspent - UGX"], "type": "table"}}, {"content": "65", "metadata": {"headings": [{"headings_0": {"content": "Table 30: Disbursement of funds to OPM", "page": 82, "level": 2}}, {"headings_1": {"content": "undertake various projects in LGs such as DRDIP, PCA and support to micro groups instead of funding the HLGs directly. Details of the disbursements are in the table", "page": 82, "level": 4}}], "page": 82, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "As a result, there have been challenges in implementing and monitoring the related service delivery activities. For instance, in the year under review, a sum of UGX.13,628,553,456 was returned to the consolidated fund because of failed", "metadata": {"headings": [{"headings_0": {"content": "As a result, there have been challenges in implementing and monitoring the related service delivery activities. For instance, in the year under review, a sum of UGX.13,628,553,456 was returned to the consolidated fund because of failed", "page": 83, "level": 4}}, {"headings_1": {"content": "Table 30: Disbursement of funds to OPM", "page": 82, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implementation. \nI further noted that there is always either a delay to re-vote the funds or the funds are not re-voted thus affecting the implementation of service delivery activities.", "metadata": {"headings": [{"headings_0": {"content": "As a result, there have been challenges in implementing and monitoring the related service delivery activities. For instance, in the year under review, a sum of UGX.13,628,553,456 was returned to the consolidated fund because of failed", "page": 83, "level": 4}}, {"headings_1": {"content": "Table 30: Disbursement of funds to OPM", "page": 82, "level": 2}}, [{"headings_0": {"content": "As a result, there have been challenges in implementing and monitoring the related service delivery activities. For instance, in the year under review, a sum of UGX.13,628,553,456 was returned to the consolidated fund because of failed", "page": 83, "level": 4}}, {"headings_1": {"content": "Table 30: Disbursement of funds to OPM", "page": 82, "level": 2}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I have audited the implementation of these programs and a separate report will be", "metadata": {"headings": [{"headings_0": {"content": "I have audited the implementation of these programs and a separate report will be", "page": 83, "level": 2}}, {"headings_1": {"content": "As a result, there have been challenges in implementing and monitoring the related service delivery activities. For instance, in the year under review, a sum of UGX.13,628,553,456 was returned to the consolidated fund because of failed", "page": 83, "level": 4}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "issued and this will form part of the report on the consolidated financial statements of Local Government.", "metadata": {"headings": [{"headings_0": {"content": "I have audited the implementation of these programs and a separate report will be", "page": 83, "level": 2}}, {"headings_1": {"content": "As a result, there have been challenges in implementing and monitoring the related service delivery activities. For instance, in the year under review, a sum of UGX.13,628,553,456 was returned to the consolidated fund because of failed", "page": 83, "level": 4}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Currently, program monitoring is a responsibility of only OPM and yet they are thin on the ground. My interaction with PS MoLG indicated that there is need to establish a", "metadata": {"headings": [{"headings_0": {"content": "Currently, program monitoring is a responsibility of only OPM and yet they are thin on the ground. My interaction with PS MoLG indicated that there is need to establish a", "page": 83, "level": 4}}, {"headings_1": {"content": "I have audited the implementation of these programs and a separate report will be", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "strong project coordination unit to effectively monitor and supervise government programs at local government.", "metadata": {"headings": [{"headings_0": {"content": "Currently, program monitoring is a responsibility of only OPM and yet they are thin on the ground. My interaction with PS MoLG indicated that there is need to establish a", "page": 83, "level": 4}}, {"headings_1": {"content": "I have audited the implementation of these programs and a separate report will be", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the PSST to consider sending the program funds directly to the implementing LGs.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PSST to consider sending the program funds directly to the implementing LGs.", "page": 83, "level": 4}}, {"headings_1": {"content": "Currently, program monitoring is a responsibility of only OPM and yet they are thin on the ground. My interaction with PS MoLG indicated that there is need to establish a", "page": 83, "level": 4}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "3.10 Implementation of selected service delivery activities", "metadata": {"headings": [{"headings_0": {"content": "3.10 Implementation of selected service delivery activities", "page": 83, "level": 3}}, {"headings_1": {"content": "I advised the PSST to consider sending the program funds directly to the implementing LGs.", "page": 83, "level": 4}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Out of the LG expenditure of UGX.4,723,235,613,153 in the financial year 2021/2022,", "metadata": {"headings": [{"headings_0": {"content": "3.10 Implementation of selected service delivery activities", "page": 83, "level": 3}}, {"headings_1": {"content": "I advised the PSST to consider sending the program funds directly to the implementing LGs.", "page": 83, "level": 4}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "49.9% was spent on employee costs which has been reported above as KAM and the balance was utilised in major interventions. I undertook a review of these interventions", "metadata": {"headings": [{"headings_0": {"content": "49.9% was spent on employee costs which has been reported above as KAM and the balance was utilised in major interventions. I undertook a review of these interventions", "page": 83, "level": 4}}, {"headings_1": {"content": "3.10 Implementation of selected service delivery activities", "page": 83, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to assess the extent of service delivery; \n", "metadata": {"headings": [{"headings_0": {"content": "49.9% was spent on employee costs which has been reported above as KAM and the balance was utilised in major interventions. I undertook a review of these interventions", "page": 83, "level": 4}}, {"headings_1": {"content": "3.10 Implementation of selected service delivery activities", "page": 83, "level": 3}}, [{"headings_0": {"content": "49.9% was spent on employee costs which has been reported above as KAM and the balance was utilised in major interventions. I undertook a review of these interventions", "page": 83, "level": 4}}, {"headings_1": {"content": "3.10 Implementation of selected service delivery activities", "page": 83, "level": 3}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "1. Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "49.9% was spent on employee costs which has been reported above as KAM and the balance was utilised in major interventions. I undertook a review of these interventions", "page": 83, "level": 4}}, {"headings_1": {"content": "3.10 Implementation of selected service delivery activities", "page": 83, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "2. Development Response to Displacement Impacts Project (DRDIP)", "metadata": {"headings": [{"headings_0": {"content": "2. Development Response to Displacement Impacts Project (DRDIP)", "page": 83, "level": 2}}, {"headings_1": {"content": "49.9% was spent on employee costs which has been reported above as KAM and the balance was utilised in major interventions. I undertook a review of these interventions", "page": 83, "level": 4}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "3. Micro Scale Irrigation Programme", "metadata": {"headings": [{"headings_0": {"content": "2. Development Response to Displacement Impacts Project (DRDIP)", "page": 83, "level": 2}}, {"headings_1": {"content": "49.9% was spent on employee costs which has been reported above as KAM and the balance was utilised in major interventions. I undertook a review of these interventions", "page": 83, "level": 4}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2. Development Response to Displacement Impacts Project (DRDIP)", "page": 83, "level": 2}}, {"headings_1": {"content": "49.9% was spent on employee costs which has been reported above as KAM and the balance was utilised in major interventions. I undertook a review of these interventions", "page": 83, "level": 4}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4. Support to organized groups for improvement of people\u2019s livelihood", "metadata": {"headings": [{"headings_0": {"content": "4. Support to organized groups for improvement of people\u2019s livelihood", "page": 83, "level": 2}}, {"headings_1": {"content": "2. Development Response to Displacement Impacts Project (DRDIP)", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "5. Operationalisation of new cities\n6. Uganda Inter-Governmental Fiscal Transfers Reform Program\n7. Uganda Support to Municipal Infrastructure Development Program (USMID-AF)", "metadata": {"headings": [{"headings_0": {"content": "4. Support to organized groups for improvement of people\u2019s livelihood", "page": 83, "level": 2}}, {"headings_1": {"content": "2. Development Response to Displacement Impacts Project (DRDIP)", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "4. Support to organized groups for improvement of people\u2019s livelihood", "page": 83, "level": 2}}, {"headings_1": {"content": "2. Development Response to Displacement Impacts Project (DRDIP)", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\u2013 Refugee Hosting Districts", "metadata": {"headings": [{"headings_0": {"content": "\u2013 Refugee Hosting Districts", "page": 83, "level": 2}}, {"headings_1": {"content": "4. Support to organized groups for improvement of people\u2019s livelihood", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\u2013 Refugee Hosting Districts", "page": 83, "level": 2}}, {"headings_1": {"content": "4. Support to organized groups for improvement of people\u2019s livelihood", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "8. The Uganda Support to Municipal Infrastructure Development in Cities and Municipal Councils\n9. Management of Royalties", "metadata": {"headings": [{"headings_0": {"content": "\u2013 Refugee Hosting Districts", "page": 83, "level": 2}}, {"headings_1": {"content": "4. Support to organized groups for improvement of people\u2019s livelihood", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "10. Utilisation of the Discretionary Development Equalisation Grant (DDEG) \u2013 LRDP", "metadata": {"headings": [{"headings_0": {"content": "10. Utilisation of the Discretionary Development Equalisation Grant (DDEG) \u2013 LRDP", "page": 83, "level": 2}}, {"headings_1": {"content": "\u2013 Refugee Hosting Districts", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "10. Utilisation of the Discretionary Development Equalisation Grant (DDEG) \u2013 LRDP", "page": 83, "level": 2}}, {"headings_1": {"content": "\u2013 Refugee Hosting Districts", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "11. Uganda Road Fund", "metadata": {"headings": [{"headings_0": {"content": "10. Utilisation of the Discretionary Development Equalisation Grant (DDEG) \u2013 LRDP", "page": 83, "level": 2}}, {"headings_1": {"content": "\u2013 Refugee Hosting Districts", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "3.11 Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "3.11 Parish Development Model", "page": 83, "level": 3}}, {"headings_1": {"content": "10. Utilisation of the Discretionary Development Equalisation Grant (DDEG) \u2013 LRDP", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Government of Uganda over the years has implemented development programs", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda over the years has implemented development programs", "page": 83, "level": 2}}, {"headings_1": {"content": "3.11 Parish Development Model", "page": 83, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "geared towards improvement of incomes and welfare of all Ugandans and achieved", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda over the years has implemented development programs", "page": 83, "level": 2}}, {"headings_1": {"content": "3.11 Parish Development Model", "page": 83, "level": 3}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "some intended objectives. Despite the achievements, various challenges have", "metadata": {"headings": [{"headings_0": {"content": "some intended objectives. Despite the achievements, various challenges have", "page": 83, "level": 2}}, {"headings_1": {"content": "The Government of Uganda over the years has implemented development programs", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "manifested during the implementation of these programmes, including slow recovery of funds, poor financial literacy, and disintegration of funded groups, among others.", "metadata": {"headings": [{"headings_0": {"content": "some intended objectives. Despite the achievements, various challenges have", "page": 83, "level": 2}}, {"headings_1": {"content": "The Government of Uganda over the years has implemented development programs", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Despite these challenges, the Government of Uganda is implementing the Parish Development Model which is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is", "metadata": {"headings": [{"headings_0": {"content": "Despite these challenges, the Government of Uganda is implementing the Parish Development Model which is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is", "page": 83, "level": 4}}, {"headings_1": {"content": "some intended objectives. Despite the achievements, various challenges have", "page": 83, "level": 2}}], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "expected to cover 10,594 parishes. \n66", "metadata": {"headings": [{"headings_0": {"content": "Despite these challenges, the Government of Uganda is implementing the Parish Development Model which is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is", "page": 83, "level": 4}}, {"headings_1": {"content": "some intended objectives. Despite the achievements, various challenges have", "page": 83, "level": 2}}, [{"headings_0": {"content": "Despite these challenges, the Government of Uganda is implementing the Parish Development Model which is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is", "page": 83, "level": 4}}, {"headings_1": {"content": "some intended objectives. Despite the achievements, various challenges have", "page": 83, "level": 2}}]], "page": 83, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During the Financial Year 2021/2022 169 LGs had an approved total budget of UGX.175,429,879,581 for PDM activities, out of which, the entities received only UGX.108,857,715,367 (62%), leading to a shortfall of UGX.66,572,164,214 (38%) as", "metadata": {"headings": [{"headings_0": {"content": "During the Financial Year 2021/2022 169 LGs had an approved total budget of UGX.175,429,879,581 for PDM activities, out of which, the entities received only UGX.108,857,715,367 (62%), leading to a shortfall of UGX.66,572,164,214 (38%) as", "page": 84, "level": 4}}, {"headings_1": {"content": "Despite these challenges, the Government of Uganda is implementing the Parish Development Model which is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is", "page": 83, "level": 4}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "During the Financial Year 2021/2022 169 LGs had an approved total budget of UGX.175,429,879,581 for PDM activities, out of which, the entities received only UGX.108,857,715,367 (62%), leading to a shortfall of UGX.66,572,164,214 (38%) as", "page": 84, "level": 4}}, {"headings_1": {"content": "Despite these challenges, the Government of Uganda is implementing the Parish Development Model which is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is", "page": 83, "level": 4}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The programme registered a number of achievements in some LGs including", "metadata": {"headings": [{"headings_0": {"content": "The programme registered a number of achievements in some LGs including", "page": 84, "level": 2}}, {"headings_1": {"content": "During the Financial Year 2021/2022 169 LGs had an approved total budget of UGX.175,429,879,581 for PDM activities, out of which, the entities received only UGX.108,857,715,367 (62%), leading to a shortfall of UGX.66,572,164,214 (38%) as", "page": 84, "level": 4}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "recruitment of Parish Chiefs to carry out the overall administration and management", "metadata": {"headings": [{"headings_0": {"content": "The programme registered a number of achievements in some LGs including", "page": 84, "level": 2}}, {"headings_1": {"content": "During the Financial Year 2021/2022 169 LGs had an approved total budget of UGX.175,429,879,581 for PDM activities, out of which, the entities received only UGX.108,857,715,367 (62%), leading to a shortfall of UGX.66,572,164,214 (38%) as", "page": 84, "level": 4}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "of a Parish unit in Local Government, and registration of SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "of a Parish unit in Local Government, and registration of SACCOs.", "page": 84, "level": 2}}, {"headings_1": {"content": "The programme registered a number of achievements in some LGs including", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "However, despite the above, there have been challenges in the implementation of PDM", "metadata": {"headings": [{"headings_0": {"content": "However, despite the above, there have been challenges in the implementation of PDM", "page": 84, "level": 2}}, {"headings_1": {"content": "of a Parish unit in Local Government, and registration of SACCOs.", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "that indicate lack of Government preparedness in implementing the programme at the", "metadata": {"headings": [{"headings_0": {"content": "However, despite the above, there have been challenges in the implementation of PDM", "page": 84, "level": 2}}, {"headings_1": {"content": "of a Parish unit in Local Government, and registration of SACCOs.", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Local Government level as illustrated below and in appendix 5 a and b.", "metadata": {"headings": [{"headings_0": {"content": "Local Government level as illustrated below and in appendix 5 a and b.", "page": 84, "level": 2}}, {"headings_1": {"content": "However, despite the above, there have been challenges in the implementation of PDM", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "3.11.1Guidance on the utilisation of the PDM funds", "metadata": {"headings": [{"headings_0": {"content": "3.11.1Guidance on the utilisation of the PDM funds", "page": 84, "level": 3}}, {"headings_1": {"content": "Local Government level as illustrated below and in appendix 5 a and b.", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Guideline 3.6.4(i) of the Implementation Guidelines for Parish Development Model,", "metadata": {"headings": [{"headings_0": {"content": "3.11.1Guidance on the utilisation of the PDM funds", "page": 84, "level": 3}}, {"headings_1": {"content": "Local Government level as illustrated below and in appendix 5 a and b.", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2021 bestows upon the PDM Secretariat the role of ensuring that guidelines and other instruments for operationalizing decentralized services under the PDM are issued", "metadata": {"headings": [{"headings_0": {"content": "2021 bestows upon the PDM Secretariat the role of ensuring that guidelines and other instruments for operationalizing decentralized services under the PDM are issued", "page": 84, "level": 4}}, {"headings_1": {"content": "3.11.1Guidance on the utilisation of the PDM funds", "page": 84, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "before the commencement of the Financial Year.", "metadata": {"headings": [{"headings_0": {"content": "2021 bestows upon the PDM Secretariat the role of ensuring that guidelines and other instruments for operationalizing decentralized services under the PDM are issued", "page": 84, "level": 4}}, {"headings_1": {"content": "3.11.1Guidance on the utilisation of the PDM funds", "page": 84, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "My audit of the program implementation revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "My audit of the program implementation revealed the following;", "page": 84, "level": 2}}, {"headings_1": {"content": "2021 bestows upon the PDM Secretariat the role of ensuring that guidelines and other instruments for operationalizing decentralized services under the PDM are issued", "page": 84, "level": 4}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 During the FY 2021/22 169 LGs received UGX.108,857,715,367 for", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 During the FY 2021/22 169 LGs received UGX.108,857,715,367 for", "page": 84, "level": 2}}, {"headings_1": {"content": "My audit of the program implementation revealed the following;", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implementation of PDM activities without guidance on how the funds should be", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 During the FY 2021/22 169 LGs received UGX.108,857,715,367 for", "page": 84, "level": 2}}, {"headings_1": {"content": "My audit of the program implementation revealed the following;", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "utilised. The guidelines/directives on utilisation of the PDM funds were issued", "metadata": {"headings": [{"headings_0": {"content": "utilised. The guidelines/directives on utilisation of the PDM funds were issued", "page": 84, "level": 2}}, {"headings_1": {"content": "\uf0b7 During the FY 2021/22 169 LGs received UGX.108,857,715,367 for", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "towards the end of the financial year after the funds had been released.", "metadata": {"headings": [{"headings_0": {"content": "utilised. The guidelines/directives on utilisation of the PDM funds were issued", "page": 84, "level": 2}}, {"headings_1": {"content": "\uf0b7 During the FY 2021/22 169 LGs received UGX.108,857,715,367 for", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 My interaction with the LG Accounting Officers revealed that when the guidance", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 My interaction with the LG Accounting Officers revealed that when the guidance", "page": 84, "level": 2}}, {"headings_1": {"content": "utilised. The guidelines/directives on utilisation of the PDM funds were issued", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "was issued, they were in many instances contradicting. For instance, while the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 My interaction with the LG Accounting Officers revealed that when the guidance", "page": 84, "level": 2}}, {"headings_1": {"content": "utilised. The guidelines/directives on utilisation of the PDM funds were issued", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "PDM secretariat guided that funds should go direct to PDM SACCO accounts in commercial banks, the PSST guided that the funds should be sent to the entity general fund account. While the PDM secretariat required that LGs procure", "metadata": {"headings": [{"headings_0": {"content": "PDM secretariat guided that funds should go direct to PDM SACCO accounts in commercial banks, the PSST guided that the funds should be sent to the entity general fund account. While the PDM secretariat required that LGs procure", "page": 84, "level": 4}}, {"headings_1": {"content": "\uf0b7 My interaction with the LG Accounting Officers revealed that when the guidance", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "gadgets and tools following the PPDA guidelines, PSST guided that funds for gadgets and tools be repurposed to the parish revolving fund.", "metadata": {"headings": [{"headings_0": {"content": "PDM secretariat guided that funds should go direct to PDM SACCO accounts in commercial banks, the PSST guided that the funds should be sent to the entity general fund account. While the PDM secretariat required that LGs procure", "page": 84, "level": 4}}, {"headings_1": {"content": "\uf0b7 My interaction with the LG Accounting Officers revealed that when the guidance", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The lack of clear guidance and conflicting directives affected program implementation", "metadata": {"headings": [{"headings_0": {"content": "The lack of clear guidance and conflicting directives affected program implementation", "page": 84, "level": 2}}, {"headings_1": {"content": "PDM secretariat guided that funds should go direct to PDM SACCO accounts in commercial banks, the PSST guided that the funds should be sent to the entity general fund account. While the PDM secretariat required that LGs procure", "page": 84, "level": 4}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "thereby causing a number of challenges as listed below;", "metadata": {"headings": [{"headings_0": {"content": "The lack of clear guidance and conflicting directives affected program implementation", "page": 84, "level": 2}}, {"headings_1": {"content": "PDM secretariat guided that funds should go direct to PDM SACCO accounts in commercial banks, the PSST guided that the funds should be sent to the entity general fund account. While the PDM secretariat required that LGs procure", "page": 84, "level": 4}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a) Repurposing of funds", "metadata": {"headings": [{"headings_0": {"content": "a) Repurposing of funds", "page": 84, "level": 3}}, {"headings_1": {"content": "The lack of clear guidance and conflicting directives affected program implementation", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that UGX. 17,891,724,298 was repurposed from gadgets and tools, staff costs and administrative costs to the revolving fund in 146 LGs without authorisation contrary to Regulation 16(1) of the PFMR, 2016 that requires an", "metadata": {"headings": [{"headings_0": {"content": "a) Repurposing of funds", "page": 84, "level": 3}}, {"headings_1": {"content": "The lack of clear guidance and conflicting directives affected program implementation", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Accounting Officer to request the Minister for approval to vary, within a vote, the", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer to request the Minister for approval to vary, within a vote, the", "page": 84, "level": 2}}, {"headings_1": {"content": "a) Repurposing of funds", "page": 84, "level": 3}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "amount of money allocated to the vote. \nTherefore, the initially planned activities under gadgets and tools, staff costs and administrative costs were not be implemented. \nThe Accounting Officers attributed this to the late dissemination of the guidelines", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer to request the Minister for approval to vary, within a vote, the", "page": 84, "level": 2}}, {"headings_1": {"content": "a) Repurposing of funds", "page": 84, "level": 3}}, [{"headings_0": {"content": "Accounting Officer to request the Minister for approval to vary, within a vote, the", "page": 84, "level": 2}}, {"headings_1": {"content": "a) Repurposing of funds", "page": 84, "level": 3}}], [{"headings_0": {"content": "Accounting Officer to request the Minister for approval to vary, within a vote, the", "page": 84, "level": 2}}, {"headings_1": {"content": "a) Repurposing of funds", "page": 84, "level": 3}}]], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "for the utilisation of the PDM funds and the directives from the PSST to repurpose", "metadata": {"headings": [{"headings_0": {"content": "for the utilisation of the PDM funds and the directives from the PSST to repurpose", "page": 84, "level": 2}}, {"headings_1": {"content": "Accounting Officer to request the Minister for approval to vary, within a vote, the", "page": 84, "level": 2}}], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "funds for staff costs and gadgets and tools to the revolving fund. \n67", "metadata": {"headings": [{"headings_0": {"content": "for the utilisation of the PDM funds and the directives from the PSST to repurpose", "page": 84, "level": 2}}, {"headings_1": {"content": "Accounting Officer to request the Minister for approval to vary, within a vote, the", "page": 84, "level": 2}}, [{"headings_0": {"content": "for the utilisation of the PDM funds and the directives from the PSST to repurpose", "page": 84, "level": 2}}, {"headings_1": {"content": "Accounting Officer to request the Minister for approval to vary, within a vote, the", "page": 84, "level": 2}}]], "page": 84, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the PSST to ensure that repurposing of appropriated funds is done within", "metadata": {"headings": [{"headings_0": {"content": "I advised the PSST to ensure that repurposing of appropriated funds is done within", "page": 85, "level": 2}}, {"headings_1": {"content": "for the utilisation of the PDM funds and the directives from the PSST to repurpose", "page": 84, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the law.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PSST to ensure that repurposing of appropriated funds is done within", "page": 85, "level": 2}}, {"headings_1": {"content": "for the utilisation of the PDM funds and the directives from the PSST to repurpose", "page": 84, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Under funding of PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "b) Under funding of PDM SACCOs", "page": 85, "level": 3}}, {"headings_1": {"content": "I advised the PSST to ensure that repurposing of appropriated funds is done within", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Analysis of funds disbursed to SACCOs revealed that 8,703 SACCOs received varying amounts ranging from UGX.2,365,097 to UGX.17,812,103. I also noted that 1,502 SACCOs in 70 LGs did not receive any funding.", "metadata": {"headings": [{"headings_0": {"content": "Analysis of funds disbursed to SACCOs revealed that 8,703 SACCOs received varying amounts ranging from UGX.2,365,097 to UGX.17,812,103. I also noted that 1,502 SACCOs in 70 LGs did not receive any funding.", "page": 85, "level": 4}}, {"headings_1": {"content": "b) Under funding of PDM SACCOs", "page": 85, "level": 3}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The funding variations were due to lack of accurate data on the number of", "metadata": {"headings": [{"headings_0": {"content": "The funding variations were due to lack of accurate data on the number of", "page": 85, "level": 2}}, {"headings_1": {"content": "Analysis of funds disbursed to SACCOs revealed that 8,703 SACCOs received varying amounts ranging from UGX.2,365,097 to UGX.17,812,103. I also noted that 1,502 SACCOs in 70 LGs did not receive any funding.", "page": 85, "level": 4}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "parishes.", "metadata": {"headings": [{"headings_0": {"content": "The funding variations were due to lack of accurate data on the number of", "page": 85, "level": 2}}, {"headings_1": {"content": "Analysis of funds disbursed to SACCOs revealed that 8,703 SACCOs received varying amounts ranging from UGX.2,365,097 to UGX.17,812,103. I also noted that 1,502 SACCOs in 70 LGs did not receive any funding.", "page": 85, "level": 4}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This may affect program implementation and attainment of objectives of wealth creation and employment generation at the Parish level.", "metadata": {"headings": [{"headings_0": {"content": "This may affect program implementation and attainment of objectives of wealth creation and employment generation at the Parish level.", "page": 85, "level": 4}}, {"headings_1": {"content": "The funding variations were due to lack of accurate data on the number of", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officers attributed the failure to fund all SACCOs to shortfalls in", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the failure to fund all SACCOs to shortfalls in", "page": 85, "level": 2}}, {"headings_1": {"content": "This may affect program implementation and attainment of objectives of wealth creation and employment generation at the Parish level.", "page": 85, "level": 4}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "releases.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the failure to fund all SACCOs to shortfalls in", "page": 85, "level": 2}}, {"headings_1": {"content": "This may affect program implementation and attainment of objectives of wealth creation and employment generation at the Parish level.", "page": 85, "level": 4}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised MoFPED to ensure that baseline data is collected by UBOS to inform the", "metadata": {"headings": [{"headings_0": {"content": "I advised MoFPED to ensure that baseline data is collected by UBOS to inform the", "page": 85, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the failure to fund all SACCOs to shortfalls in", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "subsequent PDM disbursement and other decisions.", "metadata": {"headings": [{"headings_0": {"content": "I advised MoFPED to ensure that baseline data is collected by UBOS to inform the", "page": 85, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the failure to fund all SACCOs to shortfalls in", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c) Payment of PDM SACCOs before registration", "metadata": {"headings": [{"headings_0": {"content": "c) Payment of PDM SACCOs before registration", "page": 85, "level": 3}}, {"headings_1": {"content": "I advised MoFPED to ensure that baseline data is collected by UBOS to inform the", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Guidance 16 by the PSST in the letter referenced EDP86/103/02 and dated 25th May 2022 required Accounting Officers to register PDM SACCOs on IFMS after duly", "metadata": {"headings": [{"headings_0": {"content": "Guidance 16 by the PSST in the letter referenced EDP86/103/02 and dated 25th May 2022 required Accounting Officers to register PDM SACCOs on IFMS after duly", "page": 85, "level": 4}}, {"headings_1": {"content": "c) Payment of PDM SACCOs before registration", "page": 85, "level": 3}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "registering them under the Cooperative Societies Act (as amended) and signing a Financing Agreement.", "metadata": {"headings": [{"headings_0": {"content": "Guidance 16 by the PSST in the letter referenced EDP86/103/02 and dated 25th May 2022 required Accounting Officers to register PDM SACCOs on IFMS after duly", "page": 85, "level": 4}}, {"headings_1": {"content": "c) Payment of PDM SACCOs before registration", "page": 85, "level": 3}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that in 49 LGs, a total of UGX.29,523,564,220 for revolving funds was transferred to 3,214 SACCOs that were neither registered under the Cooperative Societies Act nor had signed Parish Revolving Fund (PRF) Financing Agreements.", "metadata": {"headings": [{"headings_0": {"content": "I noted that in 49 LGs, a total of UGX.29,523,564,220 for revolving funds was transferred to 3,214 SACCOs that were neither registered under the Cooperative Societies Act nor had signed Parish Revolving Fund (PRF) Financing Agreements.", "page": 85, "level": 4}}, {"headings_1": {"content": "Guidance 16 by the PSST in the letter referenced EDP86/103/02 and dated 25th May 2022 required Accounting Officers to register PDM SACCOs on IFMS after duly", "page": 85, "level": 4}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "This led to funding of ineligible SACCOs which negatively affected the objective of", "metadata": {"headings": [{"headings_0": {"content": "This led to funding of ineligible SACCOs which negatively affected the objective of", "page": 85, "level": 2}}, {"headings_1": {"content": "I noted that in 49 LGs, a total of UGX.29,523,564,220 for revolving funds was transferred to 3,214 SACCOs that were neither registered under the Cooperative Societies Act nor had signed Parish Revolving Fund (PRF) Financing Agreements.", "page": 85, "level": 4}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "wealth creation and employment generation.", "metadata": {"headings": [{"headings_0": {"content": "This led to funding of ineligible SACCOs which negatively affected the objective of", "page": 85, "level": 2}}, {"headings_1": {"content": "I noted that in 49 LGs, a total of UGX.29,523,564,220 for revolving funds was transferred to 3,214 SACCOs that were neither registered under the Cooperative Societies Act nor had signed Parish Revolving Fund (PRF) Financing Agreements.", "page": 85, "level": 4}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers explained that this was done to avoid the sweep back of funds to the consolidated account. The Accounting Officers further explained that", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that this was done to avoid the sweep back of funds to the consolidated account. The Accounting Officers further explained that", "page": 85, "level": 4}}, {"headings_1": {"content": "This led to funding of ineligible SACCOs which negatively affected the objective of", "page": 85, "level": 2}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the process of registering SACCOs was ongoing. \nI advised the MoLG (PDM secretariat) to ensure that Accounting Officers expedite the registration of PDM SACCOs and ensure that the PRF Financing Agreements are signed.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that this was done to avoid the sweep back of funds to the consolidated account. The Accounting Officers further explained that", "page": 85, "level": 4}}, {"headings_1": {"content": "This led to funding of ineligible SACCOs which negatively affected the objective of", "page": 85, "level": 2}}, [{"headings_0": {"content": "The Accounting Officers explained that this was done to avoid the sweep back of funds to the consolidated account. The Accounting Officers further explained that", "page": 85, "level": 4}}, {"headings_1": {"content": "This led to funding of ineligible SACCOs which negatively affected the objective of", "page": 85, "level": 2}}]], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "d) Failure to send funds directly to the PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "d) Failure to send funds directly to the PDM SACCO", "page": 85, "level": 3}}, {"headings_1": {"content": "The Accounting Officers explained that this was done to avoid the sweep back of funds to the consolidated account. The Accounting Officers further explained that", "page": 85, "level": 4}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Guideline 3.6.1(c) of the step-by-step guide for rolling out the PDM at the community level issued in May 2022 by the PDM secretariat requires that the funds should be channelled directly to beneficiary PDM SACCO\u2019s accounts.", "metadata": {"headings": [{"headings_0": {"content": "Guideline 3.6.1(c) of the step-by-step guide for rolling out the PDM at the community level issued in May 2022 by the PDM secretariat requires that the funds should be channelled directly to beneficiary PDM SACCO\u2019s accounts.", "page": 85, "level": 4}}, {"headings_1": {"content": "d) Failure to send funds directly to the PDM SACCO", "page": 85, "level": 3}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Contrary to the above, I noted that funds amounting to UGX.79,214,076,265 were", "metadata": {"headings": [{"headings_0": {"content": "Guideline 3.6.1(c) of the step-by-step guide for rolling out the PDM at the community level issued in May 2022 by the PDM secretariat requires that the funds should be channelled directly to beneficiary PDM SACCO\u2019s accounts.", "page": 85, "level": 4}}, {"headings_1": {"content": "d) Failure to send funds directly to the PDM SACCO", "page": 85, "level": 3}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "released by MoFPED to the District accounts instead of the beneficiary PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "released by MoFPED to the District accounts instead of the beneficiary PDM SACCO", "page": 85, "level": 2}}, {"headings_1": {"content": "Guideline 3.6.1(c) of the step-by-step guide for rolling out the PDM at the community level issued in May 2022 by the PDM secretariat requires that the funds should be channelled directly to beneficiary PDM SACCO\u2019s accounts.", "page": 85, "level": 4}}], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "accounts. \n68", "metadata": {"headings": [{"headings_0": {"content": "released by MoFPED to the District accounts instead of the beneficiary PDM SACCO", "page": 85, "level": 2}}, {"headings_1": {"content": "Guideline 3.6.1(c) of the step-by-step guide for rolling out the PDM at the community level issued in May 2022 by the PDM secretariat requires that the funds should be channelled directly to beneficiary PDM SACCO\u2019s accounts.", "page": 85, "level": 4}}, [{"headings_0": {"content": "released by MoFPED to the District accounts instead of the beneficiary PDM SACCO", "page": 85, "level": 2}}, {"headings_1": {"content": "Guideline 3.6.1(c) of the step-by-step guide for rolling out the PDM at the community level issued in May 2022 by the PDM secretariat requires that the funds should be channelled directly to beneficiary PDM SACCO\u2019s accounts.", "page": 85, "level": 4}}]], "page": 85, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "As a result, 5 LGs diverted a total of UGX.358,069,571 from the revolving fund to", "metadata": {"headings": [{"headings_0": {"content": "As a result, 5 LGs diverted a total of UGX.358,069,571 from the revolving fund to", "page": 86, "level": 2}}, {"headings_1": {"content": "released by MoFPED to the District accounts instead of the beneficiary PDM SACCO", "page": 85, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "administrative activities without the PSST\u2019s guidance. \nThe Accounting Officers explained that the mandate to release funds lies with MoFPED for which they had no control.", "metadata": {"headings": [{"headings_0": {"content": "As a result, 5 LGs diverted a total of UGX.358,069,571 from the revolving fund to", "page": 86, "level": 2}}, {"headings_1": {"content": "released by MoFPED to the District accounts instead of the beneficiary PDM SACCO", "page": 85, "level": 2}}, [{"headings_0": {"content": "As a result, 5 LGs diverted a total of UGX.358,069,571 from the revolving fund to", "page": 86, "level": 2}}, {"headings_1": {"content": "released by MoFPED to the District accounts instead of the beneficiary PDM SACCO", "page": 85, "level": 2}}]], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the PSST to ensure that funds are channelled directly to the PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "I advised the PSST to ensure that funds are channelled directly to the PDM SACCOs", "page": 86, "level": 2}}, {"headings_1": {"content": "As a result, 5 LGs diverted a total of UGX.358,069,571 from the revolving fund to", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in line with the guidance.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PSST to ensure that funds are channelled directly to the PDM SACCOs", "page": 86, "level": 2}}, {"headings_1": {"content": "As a result, 5 LGs diverted a total of UGX.358,069,571 from the revolving fund to", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "e) Un-utilised funds on SACCO accounts", "metadata": {"headings": [{"headings_0": {"content": "e) Un-utilised funds on SACCO accounts", "page": 86, "level": 3}}, {"headings_1": {"content": "I advised the PSST to ensure that funds are channelled directly to the PDM SACCOs", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that a total of UGX.79,214,076,265 revolving funds paid to 8,703 SACCOs in 169 LGs remained idle on the SACCO bank accounts.", "metadata": {"headings": [{"headings_0": {"content": "I noted that a total of UGX.79,214,076,265 revolving funds paid to 8,703 SACCOs in 169 LGs remained idle on the SACCO bank accounts.", "page": 86, "level": 4}}, {"headings_1": {"content": "e) Un-utilised funds on SACCO accounts", "page": 86, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Failure to timely utilise disbursed funds delays the achievement of the PDM objectives of improving community livelihoods and will also compromise recovery of the advanced funds. \nThe Accounting Officers attributed the non-utilisation of the funds to the halting of PDM activities due to insufficient funds to commence the SACCO operations,", "metadata": {"headings": [{"headings_0": {"content": "I noted that a total of UGX.79,214,076,265 revolving funds paid to 8,703 SACCOs in 169 LGs remained idle on the SACCO bank accounts.", "page": 86, "level": 4}}, {"headings_1": {"content": "e) Un-utilised funds on SACCO accounts", "page": 86, "level": 3}}, [{"headings_0": {"content": "I noted that a total of UGX.79,214,076,265 revolving funds paid to 8,703 SACCOs in 169 LGs remained idle on the SACCO bank accounts.", "page": 86, "level": 4}}, {"headings_1": {"content": "e) Un-utilised funds on SACCO accounts", "page": 86, "level": 3}}]], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "delays to register SACCOs and lack of guidance on funds utilisation.", "metadata": {"headings": [{"headings_0": {"content": "delays to register SACCOs and lack of guidance on funds utilisation.", "page": 86, "level": 2}}, {"headings_1": {"content": "I noted that a total of UGX.79,214,076,265 revolving funds paid to 8,703 SACCOs in 169 LGs remained idle on the SACCO bank accounts.", "page": 86, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the PDM Secretariat and MoFPED to resolve the implementation challenges so that the SACCO operations can commence.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PDM Secretariat and MoFPED to resolve the implementation challenges so that the SACCO operations can commence.", "page": 86, "level": 4}}, {"headings_1": {"content": "delays to register SACCOs and lack of guidance on funds utilisation.", "page": 86, "level": 2}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "f) Irregularities in recruitment of parish chiefs", "metadata": {"headings": [{"headings_0": {"content": "f) Irregularities in recruitment of parish chiefs", "page": 86, "level": 3}}, {"headings_1": {"content": "I advised the PDM Secretariat and MoFPED to resolve the implementation challenges so that the SACCO operations can commence.", "page": 86, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "These funds were meant for the recruitment and payment of salaries for the Parish Chiefs whose main role is to mobilize, sensitize and create awareness on PDM", "metadata": {"headings": [{"headings_0": {"content": "These funds were meant for the recruitment and payment of salaries for the Parish Chiefs whose main role is to mobilize, sensitize and create awareness on PDM", "page": 86, "level": 4}}, {"headings_1": {"content": "f) Irregularities in recruitment of parish chiefs", "page": 86, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "programs to the community, as well as coordinate and support implementation of PDM activities among others.", "metadata": {"headings": [{"headings_0": {"content": "These funds were meant for the recruitment and payment of salaries for the Parish Chiefs whose main role is to mobilize, sensitize and create awareness on PDM", "page": 86, "level": 4}}, {"headings_1": {"content": "f) Irregularities in recruitment of parish chiefs", "page": 86, "level": 3}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted irregularities in the recruitment of parish chiefs. For instance, in Butaleja DLG, 15 out of the 39 parish chiefs recruited, had forged academic documents, resulting in loss of government funds worth UGX.12,328,680 which the Accounting", "metadata": {"headings": [{"headings_0": {"content": "I noted irregularities in the recruitment of parish chiefs. For instance, in Butaleja DLG, 15 out of the 39 parish chiefs recruited, had forged academic documents, resulting in loss of government funds worth UGX.12,328,680 which the Accounting", "page": 86, "level": 4}}, {"headings_1": {"content": "These funds were meant for the recruitment and payment of salaries for the Parish Chiefs whose main role is to mobilize, sensitize and create awareness on PDM", "page": 86, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Officer had started recovering.", "metadata": {"headings": [{"headings_0": {"content": "I noted irregularities in the recruitment of parish chiefs. For instance, in Butaleja DLG, 15 out of the 39 parish chiefs recruited, had forged academic documents, resulting in loss of government funds worth UGX.12,328,680 which the Accounting", "page": 86, "level": 4}}, {"headings_1": {"content": "These funds were meant for the recruitment and payment of salaries for the Parish Chiefs whose main role is to mobilize, sensitize and create awareness on PDM", "page": 86, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to revoke the appointment letters of the affected persons and recover the paid funds. In addition, the matter should be forwarded", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to revoke the appointment letters of the affected persons and recover the paid funds. In addition, the matter should be forwarded", "page": 86, "level": 4}}, {"headings_1": {"content": "I noted irregularities in the recruitment of parish chiefs. For instance, in Butaleja DLG, 15 out of the 39 parish chiefs recruited, had forged academic documents, resulting in loss of government funds worth UGX.12,328,680 which the Accounting", "page": 86, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to other government investigative agencies for follow up.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to revoke the appointment letters of the affected persons and recover the paid funds. In addition, the matter should be forwarded", "page": 86, "level": 4}}, {"headings_1": {"content": "I noted irregularities in the recruitment of parish chiefs. For instance, in Butaleja DLG, 15 out of the 39 parish chiefs recruited, had forged academic documents, resulting in loss of government funds worth UGX.12,328,680 which the Accounting", "page": 86, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "g) Unaccounted for funds", "metadata": {"headings": [{"headings_0": {"content": "g) Unaccounted for funds", "page": 86, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officers to revoke the appointment letters of the affected persons and recover the paid funds. In addition, the matter should be forwarded", "page": 86, "level": 4}}], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that funds amounting to UGX.594,792,251 in 5 LGs relating to administrative costs, staff costs and gadgets and tools were not adequately supported with the requisite documentation. \nThe unaccounted for funds are likely to be mismanaged due to delayed accountability and there is risk that the funds may not have been utilised for the intended purposes. \n69 \nThe Accounting Officers attributed the failure to account to the ongoing program activities and delayed submission of accountabilities by the respective staff.", "metadata": {"headings": [{"headings_0": {"content": "g) Unaccounted for funds", "page": 86, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officers to revoke the appointment letters of the affected persons and recover the paid funds. In addition, the matter should be forwarded", "page": 86, "level": 4}}, [{"headings_0": {"content": "g) Unaccounted for funds", "page": 86, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officers to revoke the appointment letters of the affected persons and recover the paid funds. In addition, the matter should be forwarded", "page": 86, "level": 4}}], [{"headings_0": {"content": "g) Unaccounted for funds", "page": 86, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officers to revoke the appointment letters of the affected persons and recover the paid funds. In addition, the matter should be forwarded", "page": 86, "level": 4}}], [{"headings_0": {"content": "g) Unaccounted for funds", "page": 86, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officers to revoke the appointment letters of the affected persons and recover the paid funds. In addition, the matter should be forwarded", "page": 86, "level": 4}}]], "page": 86, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised MoLG to ensure that Accounting Officers adequately account for all the", "metadata": {"headings": [{"headings_0": {"content": "I advised MoLG to ensure that Accounting Officers adequately account for all the", "page": 87, "level": 2}}, {"headings_1": {"content": "g) Unaccounted for funds", "page": 86, "level": 3}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "PDM funds utilised.", "metadata": {"headings": [{"headings_0": {"content": "I advised MoLG to ensure that Accounting Officers adequately account for all the", "page": 87, "level": 2}}, {"headings_1": {"content": "g) Unaccounted for funds", "page": 86, "level": 3}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 87, "level": 3}}, {"headings_1": {"content": "I advised MoLG to ensure that Accounting Officers adequately account for all the", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In a bid to address the challenges in the implementation of the PDM, Government", "metadata": {"headings": [{"headings_0": {"content": "In a bid to address the challenges in the implementation of the PDM, Government", "page": 87, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 87, "level": 3}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "through MoFPED should harmonise the issuance of guidelines and ensure all guidelines are issued through the PDM secretariat. Considering that the SACCOs have been", "metadata": {"headings": [{"headings_0": {"content": "In a bid to address the challenges in the implementation of the PDM, Government", "page": 87, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 87, "level": 3}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "funded, the PDM Secretariat should guide on funds utilisation to enable", "metadata": {"headings": [{"headings_0": {"content": "funded, the PDM Secretariat should guide on funds utilisation to enable", "page": 87, "level": 2}}, {"headings_1": {"content": "In a bid to address the challenges in the implementation of the PDM, Government", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implementation of enterprise activities leading to wealth creation and employment.", "metadata": {"headings": [{"headings_0": {"content": "funded, the PDM Secretariat should guide on funds utilisation to enable", "page": 87, "level": 2}}, {"headings_1": {"content": "In a bid to address the challenges in the implementation of the PDM, Government", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.12 Development Response to Displacement Impacts Project (DRDIP)", "metadata": {"headings": [{"headings_0": {"content": "3.12 Development Response to Displacement Impacts Project (DRDIP)", "page": 87, "level": 3}}, {"headings_1": {"content": "funded, the PDM Secretariat should guide on funds utilisation to enable", "page": 87, "level": 2}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Uganda is Africa\u2019s largest refugee hosting country with over 1.5 million refugees and asylum-seekers. This has occasioned social, economic and environmental needs to the", "metadata": {"headings": [{"headings_0": {"content": "Uganda is Africa\u2019s largest refugee hosting country with over 1.5 million refugees and asylum-seekers. This has occasioned social, economic and environmental needs to the", "page": 87, "level": 4}}, {"headings_1": {"content": "3.12 Development Response to Displacement Impacts Project (DRDIP)", "page": 87, "level": 3}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "host communities and the displaced (refugees and returnees).", "metadata": {"headings": [{"headings_0": {"content": "Uganda is Africa\u2019s largest refugee hosting country with over 1.5 million refugees and asylum-seekers. This has occasioned social, economic and environmental needs to the", "page": 87, "level": 4}}, {"headings_1": {"content": "3.12 Development Response to Displacement Impacts Project (DRDIP)", "page": 87, "level": 3}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In response to these needs, the GoU, through the Office of the Prime Minister, implemented the Development Response to Displacement Impacts Project (DRDIP),", "metadata": {"headings": [{"headings_0": {"content": "In response to these needs, the GoU, through the Office of the Prime Minister, implemented the Development Response to Displacement Impacts Project (DRDIP),", "page": 87, "level": 4}}, {"headings_1": {"content": "Uganda is Africa\u2019s largest refugee hosting country with over 1.5 million refugees and asylum-seekers. This has occasioned social, economic and environmental needs to the", "page": 87, "level": 4}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "aimed at improving access to basic social services, expanding economic opportunities and enhancing environmental management in the 15 districts. \nDespite the achievements of the programme, such as increased earnings of vulnerable communities, improved infrastructures and provision of alternative energy sources among others, the overall implementation of the project has been slow with notable challenges.", "metadata": {"headings": [{"headings_0": {"content": "In response to these needs, the GoU, through the Office of the Prime Minister, implemented the Development Response to Displacement Impacts Project (DRDIP),", "page": 87, "level": 4}}, {"headings_1": {"content": "Uganda is Africa\u2019s largest refugee hosting country with over 1.5 million refugees and asylum-seekers. This has occasioned social, economic and environmental needs to the", "page": 87, "level": 4}}, [{"headings_0": {"content": "In response to these needs, the GoU, through the Office of the Prime Minister, implemented the Development Response to Displacement Impacts Project (DRDIP),", "page": 87, "level": 4}}, {"headings_1": {"content": "Uganda is Africa\u2019s largest refugee hosting country with over 1.5 million refugees and asylum-seekers. This has occasioned social, economic and environmental needs to the", "page": 87, "level": 4}}]], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During the FY 2021/22, 15 LGs received UGX.211,983,309,284 from Central Government to implement various activities under DRDIP. Below are my summary", "metadata": {"headings": [{"headings_0": {"content": "During the FY 2021/22, 15 LGs received UGX.211,983,309,284 from Central Government to implement various activities under DRDIP. Below are my summary", "page": 87, "level": 4}}, {"headings_1": {"content": "In response to these needs, the GoU, through the Office of the Prime Minister, implemented the Development Response to Displacement Impacts Project (DRDIP),", "page": 87, "level": 4}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "findings, details of which are included in the individual reports that have been issued separately;", "metadata": {"headings": [{"headings_0": {"content": "During the FY 2021/22, 15 LGs received UGX.211,983,309,284 from Central Government to implement various activities under DRDIP. Below are my summary", "page": 87, "level": 4}}, {"headings_1": {"content": "In response to these needs, the GoU, through the Office of the Prime Minister, implemented the Development Response to Displacement Impacts Project (DRDIP),", "page": 87, "level": 4}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.12.1Funding and Absorption", "metadata": {"headings": [{"headings_0": {"content": "3.12.1Funding and Absorption", "page": 87, "level": 3}}, {"headings_1": {"content": "During the FY 2021/22, 15 LGs received UGX.211,983,309,284 from Central Government to implement various activities under DRDIP. Below are my summary", "page": 87, "level": 4}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The approved budget allocation for DRDIP for the FY 2021/22 for the 15 districts was UGX.285,140,369,146, out of which, only UGX.211,983,309,284 (74%) was received, leading to a shortfall of UGX.73,157,059,862 (26%), as shown in the table below and", "metadata": {"headings": [{"headings_0": {"content": "The approved budget allocation for DRDIP for the FY 2021/22 for the 15 districts was UGX.285,140,369,146, out of which, only UGX.211,983,309,284 (74%) was received, leading to a shortfall of UGX.73,157,059,862 (26%), as shown in the table below and", "page": 87, "level": 4}}, {"headings_1": {"content": "3.12.1Funding and Absorption", "page": 87, "level": 3}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Appendix 6 a.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 a.", "page": 87, "level": 3}}, {"headings_1": {"content": "The approved budget allocation for DRDIP for the FY 2021/22 for the 15 districts was UGX.285,140,369,146, out of which, only UGX.211,983,309,284 (74%) was received, leading to a shortfall of UGX.73,157,059,862 (26%), as shown in the table below and", "page": 87, "level": 4}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "70", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 a.", "page": 87, "level": 3}}, {"headings_1": {"content": "The approved budget allocation for DRDIP for the FY 2021/22 for the 15 districts was UGX.285,140,369,146, out of which, only UGX.211,983,309,284 (74%) was received, leading to a shortfall of UGX.73,157,059,862 (26%), as shown in the table below and", "page": 87, "level": 4}}], "page": 87, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 31: Funding and absorption of 7.2 Development Displacement Impacts Project", "metadata": {"headings": [{"headings_0": {"content": "Table 31: Funding and absorption of 7.2 Development Displacement Impacts Project", "page": 88, "level": 2}}, {"headings_1": {"content": "Appendix 6 a.", "page": 87, "level": 3}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Response to", "metadata": {"headings": [{"headings_0": {"content": "Response to", "page": 88, "level": 2}}, {"headings_1": {"content": "Table 31: Funding and absorption of 7.2 Development Displacement Impacts Project", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Social and Economic Services Infrastructure", "195,564,238,35 3", "154,667,673,38 9", "142,866,878,89 1", "11,800,794,498"], ["2", "Sustainable Environmental Management", "40,033,537,720", "19,558,580,728", "18,689,049,164", "869,531,564"], ["3", "Livelihoods Program", "39,530,477,364", "30,230,194,334", "29,784,194,334", "446,000,000"], ["4", "DRDIP Operations", "10,012,115,709", "7,526,860,833", "7,216,183,732", "310,677,101"], ["", "**Total**", "**285,140,369,146**", "**211,983,309,284**", "**198,556,306,12 1**", "**13,427,003,163**"]], "metadata": {"headings": [{"headings_0": {"content": "Response to", "page": 88, "level": 2}}, {"headings_1": {"content": "Table 31: Funding and absorption of 7.2 Development Displacement Impacts Project", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Purpose", "Budgeted amount - UGX", "Released amount by OPM - UGX", "Utilised amount by the DLGs - UGX", "Unutilised funds - UGX"], "type": "table"}}, {"content": "Out of the total receipts of UGX.211,983,309,284, only UGX.198,556,306,121 (94%) was spent, resulting in an unspent balance of UGX.13,427,003,163 (6%).", "metadata": {"headings": [{"headings_0": {"content": "Out of the total receipts of UGX.211,983,309,284, only UGX.198,556,306,121 (94%) was spent, resulting in an unspent balance of UGX.13,427,003,163 (6%).", "page": 88, "level": 4}}, {"headings_1": {"content": "Response to", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "As a result of the failure to utilise all funds released, 46 subprojects in the 2 LGs were not funded, which affects the attainment of the program objective of providing support to the poor and vulnerable people in the refugee hosting areas.", "metadata": {"headings": [{"headings_0": {"content": "Out of the total receipts of UGX.211,983,309,284, only UGX.198,556,306,121 (94%) was spent, resulting in an unspent balance of UGX.13,427,003,163 (6%).", "page": 88, "level": 4}}, {"headings_1": {"content": "Response to", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the mandate to release funds lies with the", "page": 88, "level": 2}}, {"headings_1": {"content": "Out of the total receipts of UGX.211,983,309,284, only UGX.198,556,306,121 (94%) was spent, resulting in an unspent balance of UGX.13,427,003,163 (6%).", "page": 88, "level": 4}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "DRDIP secretariat at OPM. \nI advised the PSST to release funds in accordance with the appropriation.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the mandate to release funds lies with the", "page": 88, "level": 2}}, {"headings_1": {"content": "Out of the total receipts of UGX.211,983,309,284, only UGX.198,556,306,121 (94%) was spent, resulting in an unspent balance of UGX.13,427,003,163 (6%).", "page": 88, "level": 4}}, [{"headings_0": {"content": "The Accounting Officers explained that the mandate to release funds lies with the", "page": 88, "level": 2}}, {"headings_1": {"content": "Out of the total receipts of UGX.211,983,309,284, only UGX.198,556,306,121 (94%) was spent, resulting in an unspent balance of UGX.13,427,003,163 (6%).", "page": 88, "level": 4}}]], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.12.2Delayed Implementation of subprojects for the FY 2021/22", "metadata": {"headings": [{"headings_0": {"content": "3.12.2Delayed Implementation of subprojects for the FY 2021/22", "page": 88, "level": 3}}, {"headings_1": {"content": "The Accounting Officers explained that the mandate to release funds lies with the", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations and the details are in appendix 6 b to d;", "metadata": {"headings": [{"headings_0": {"content": "3.12.2Delayed Implementation of subprojects for the FY 2021/22", "page": 88, "level": 3}}, {"headings_1": {"content": "The Accounting Officers explained that the mandate to release funds lies with the", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a) Infrastructure subprojects", "metadata": {"headings": [{"headings_0": {"content": "a) Infrastructure subprojects", "page": 88, "level": 3}}, {"headings_1": {"content": "3.12.2Delayed Implementation of subprojects for the FY 2021/22", "page": 88, "level": 3}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX.142,866,878,891 was released by OPM and subsequently disbursed by the", "metadata": {"headings": [{"headings_0": {"content": "UGX.142,866,878,891 was released by OPM and subsequently disbursed by the", "page": 88, "level": 2}}, {"headings_1": {"content": "a) Infrastructure subprojects", "page": 88, "level": 3}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "respective districts to 192 subprojects for construction, rehabilitation or expansion of basic social services such as education, human health facilities; and economic", "metadata": {"headings": [{"headings_0": {"content": "UGX.142,866,878,891 was released by OPM and subsequently disbursed by the", "page": 88, "level": 2}}, {"headings_1": {"content": "a) Infrastructure subprojects", "page": 88, "level": 3}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "infrastructure such as roads and market structures. A review of the progress reports and interviews with the DRDIP liaison officer revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "infrastructure such as roads and market structures. A review of the progress reports and interviews with the DRDIP liaison officer revealed the following;", "page": 88, "level": 4}}, {"headings_1": {"content": "UGX.142,866,878,891 was released by OPM and subsequently disbursed by the", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 182 subprojects that received UGX.135,411,714,542 in 15 districts had not", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 182 subprojects that received UGX.135,411,714,542 in 15 districts had not", "page": 88, "level": 2}}, {"headings_1": {"content": "infrastructure such as roads and market structures. A review of the progress reports and interviews with the DRDIP liaison officer revealed the following;", "page": 88, "level": 4}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "commenced construction activities for which they were funded by the end of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 182 subprojects that received UGX.135,411,714,542 in 15 districts had not", "page": 88, "level": 2}}, {"headings_1": {"content": "infrastructure such as roads and market structures. A review of the progress reports and interviews with the DRDIP liaison officer revealed the following;", "page": 88, "level": 4}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Only 4 subprojects that received UGX.1,400,664,349 in Arua and Koboko DLGs", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Only 4 subprojects that received UGX.1,400,664,349 in Arua and Koboko DLGs", "page": 88, "level": 2}}, {"headings_1": {"content": "\uf0b7 182 subprojects that received UGX.135,411,714,542 in 15 districts had not", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "were ongoing as at the close of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Only 4 subprojects that received UGX.1,400,664,349 in Arua and Koboko DLGs", "page": 88, "level": 2}}, {"headings_1": {"content": "\uf0b7 182 subprojects that received UGX.135,411,714,542 in 15 districts had not", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 6 subprojects that received UGX.6,054,500,000 in Kamwenge and Koboko DLGs", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 6 subprojects that received UGX.6,054,500,000 in Kamwenge and Koboko DLGs", "page": 88, "level": 2}}, {"headings_1": {"content": "\uf0b7 Only 4 subprojects that received UGX.1,400,664,349 in Arua and Koboko DLGs", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "had fully implemented the planned activities as at the close of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 6 subprojects that received UGX.6,054,500,000 in Kamwenge and Koboko DLGs", "page": 88, "level": 2}}, {"headings_1": {"content": "\uf0b7 Only 4 subprojects that received UGX.1,400,664,349 in Arua and Koboko DLGs", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers attributed the delayed implementation of infrastructure", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the delayed implementation of infrastructure", "page": 88, "level": 2}}, {"headings_1": {"content": "\uf0b7 6 subprojects that received UGX.6,054,500,000 in Kamwenge and Koboko DLGs", "page": 88, "level": 2}}], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "subprojects to late release of funds, with most of the funds being received in the last quarter of the financial year. \n71", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the delayed implementation of infrastructure", "page": 88, "level": 2}}, {"headings_1": {"content": "\uf0b7 6 subprojects that received UGX.6,054,500,000 in Kamwenge and Koboko DLGs", "page": 88, "level": 2}}, [{"headings_0": {"content": "The Accounting Officers attributed the delayed implementation of infrastructure", "page": 88, "level": 2}}, {"headings_1": {"content": "\uf0b7 6 subprojects that received UGX.6,054,500,000 in Kamwenge and Koboko DLGs", "page": 88, "level": 2}}]], "page": 88, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Livelihoods Program", "metadata": {"headings": [{"headings_0": {"content": "b) Livelihoods Program", "page": 89, "level": 3}}, {"headings_1": {"content": "The Accounting Officers attributed the delayed implementation of infrastructure", "page": 88, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX.29,784,194,334 was released by OPM and subsequently disbursed by 13 districts", "metadata": {"headings": [{"headings_0": {"content": "UGX.29,784,194,334 was released by OPM and subsequently disbursed by 13 districts", "page": 89, "level": 2}}, {"headings_1": {"content": "b) Livelihoods Program", "page": 89, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to 668 subproject groups for small businesses, skills-based jobs, and service", "metadata": {"headings": [{"headings_0": {"content": "UGX.29,784,194,334 was released by OPM and subsequently disbursed by 13 districts", "page": 89, "level": 2}}, {"headings_1": {"content": "b) Livelihoods Program", "page": 89, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "enterprises. A review of the progress reports and interviews with the DRDIP liaison", "metadata": {"headings": [{"headings_0": {"content": "enterprises. A review of the progress reports and interviews with the DRDIP liaison", "page": 89, "level": 2}}, {"headings_1": {"content": "UGX.29,784,194,334 was released by OPM and subsequently disbursed by 13 districts", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "officers revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "enterprises. A review of the progress reports and interviews with the DRDIP liaison", "page": 89, "level": 2}}, {"headings_1": {"content": "UGX.29,784,194,334 was released by OPM and subsequently disbursed by 13 districts", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 307 subprojects groups that received UGX.12,847,363,682 in 8 districts had not", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 307 subprojects groups that received UGX.12,847,363,682 in 8 districts had not", "page": 89, "level": 2}}, {"headings_1": {"content": "enterprises. A review of the progress reports and interviews with the DRDIP liaison", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "commenced as at the close of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 307 subprojects groups that received UGX.12,847,363,682 in 8 districts had not", "page": 89, "level": 2}}, {"headings_1": {"content": "enterprises. A review of the progress reports and interviews with the DRDIP liaison", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 149 subprojects groups that received UGX.8,223,780,652 in 5 districts were", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 149 subprojects groups that received UGX.8,223,780,652 in 5 districts were", "page": 89, "level": 2}}, {"headings_1": {"content": "\uf0b7 307 subprojects groups that received UGX.12,847,363,682 in 8 districts had not", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ongoing as at the close of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 149 subprojects groups that received UGX.8,223,780,652 in 5 districts were", "page": 89, "level": 2}}, {"headings_1": {"content": "\uf0b7 307 subprojects groups that received UGX.12,847,363,682 in 8 districts had not", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 212 subprojects groups that received UGX.8,713,050,000 in Kamwenge, Isingiro and Obongi districts were fully implemented as at the close of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 212 subprojects groups that received UGX.8,713,050,000 in Kamwenge, Isingiro and Obongi districts were fully implemented as at the close of the financial year.", "page": 89, "level": 4}}, {"headings_1": {"content": "\uf0b7 149 subprojects groups that received UGX.8,223,780,652 in 5 districts were", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officers attributed the delayed implementation of infrastructure", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the delayed implementation of infrastructure", "page": 89, "level": 2}}, {"headings_1": {"content": "\uf0b7 212 subprojects groups that received UGX.8,713,050,000 in Kamwenge, Isingiro and Obongi districts were fully implemented as at the close of the financial year.", "page": 89, "level": 4}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "subprojects to late release of funds, with most of the funds being received in the last quarter of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the delayed implementation of infrastructure", "page": 89, "level": 2}}, {"headings_1": {"content": "\uf0b7 212 subprojects groups that received UGX.8,713,050,000 in Kamwenge, Isingiro and Obongi districts were fully implemented as at the close of the financial year.", "page": 89, "level": 4}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c) Sustainable environmental management", "metadata": {"headings": [{"headings_0": {"content": "c) Sustainable environmental management", "page": 89, "level": 3}}, {"headings_1": {"content": "The Accounting Officers attributed the delayed implementation of infrastructure", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "By the close of the financial year, all the Sustainable Environmental Management activities had not commenced in all the 309 subprojects in 15 DLGs, yet a sum of UGX.19,703,894,013 was released by OPM. \nThe Accounting Officers attributed it to suspension of activities owing to an investigation by the Inspectorate of Government. \nDue to the delayed commencement of the subprojects and suspension of sustainable", "metadata": {"headings": [{"headings_0": {"content": "c) Sustainable environmental management", "page": 89, "level": 3}}, {"headings_1": {"content": "The Accounting Officers attributed the delayed implementation of infrastructure", "page": 89, "level": 2}}, [{"headings_0": {"content": "c) Sustainable environmental management", "page": 89, "level": 3}}, {"headings_1": {"content": "The Accounting Officers attributed the delayed implementation of infrastructure", "page": 89, "level": 2}}], [{"headings_0": {"content": "c) Sustainable environmental management", "page": 89, "level": 3}}, {"headings_1": {"content": "The Accounting Officers attributed the delayed implementation of infrastructure", "page": 89, "level": 2}}]], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "environment management subprojects, UGX.161,993,299,642 was lying idle on the", "metadata": {"headings": [{"headings_0": {"content": "environment management subprojects, UGX.161,993,299,642 was lying idle on the", "page": 89, "level": 2}}, {"headings_1": {"content": "c) Sustainable environmental management", "page": 89, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "subprojects\u2019/ subgroups\u2019 bank accounts as at 30th June 2022. Therefore, the program objective of providing services and support to the vulnerable communities may not be achieved.", "metadata": {"headings": [{"headings_0": {"content": "environment management subprojects, UGX.161,993,299,642 was lying idle on the", "page": 89, "level": 2}}, {"headings_1": {"content": "c) Sustainable environmental management", "page": 89, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advise MoFPED to timely release funds to enable timely implementation of planned", "metadata": {"headings": [{"headings_0": {"content": "I advise MoFPED to timely release funds to enable timely implementation of planned", "page": 89, "level": 2}}, {"headings_1": {"content": "environment management subprojects, UGX.161,993,299,642 was lying idle on the", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "activities leading to attainment of program objectives.", "metadata": {"headings": [{"headings_0": {"content": "I advise MoFPED to timely release funds to enable timely implementation of planned", "page": 89, "level": 2}}, {"headings_1": {"content": "environment management subprojects, UGX.161,993,299,642 was lying idle on the", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.12.3Lack of environment and social management plans", "metadata": {"headings": [{"headings_0": {"content": "3.12.3Lack of environment and social management plans", "page": 89, "level": 3}}, {"headings_1": {"content": "I advise MoFPED to timely release funds to enable timely implementation of planned", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 4.2 of the DRDIP Operation Manual, 2019 provides for an Environmental and Social Management Framework (ESMF). The ESMF provides for the identification of", "metadata": {"headings": [{"headings_0": {"content": "Section 4.2 of the DRDIP Operation Manual, 2019 provides for an Environmental and Social Management Framework (ESMF). The ESMF provides for the identification of", "page": 89, "level": 4}}, {"headings_1": {"content": "3.12.3Lack of environment and social management plans", "page": 89, "level": 3}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "likely environmental and social impacts, development of environment and social management plans, identification of appropriate mitigation measures as well as methods of monitoring and reporting of mitigation implementation with a view of achieving a sustainable socio economic development. \nI noted that 57 subprojects that received funding totalling UGX.12,285,464,249 in 5", "metadata": {"headings": [{"headings_0": {"content": "Section 4.2 of the DRDIP Operation Manual, 2019 provides for an Environmental and Social Management Framework (ESMF). The ESMF provides for the identification of", "page": 89, "level": 4}}, {"headings_1": {"content": "3.12.3Lack of environment and social management plans", "page": 89, "level": 3}}, [{"headings_0": {"content": "Section 4.2 of the DRDIP Operation Manual, 2019 provides for an Environmental and Social Management Framework (ESMF). The ESMF provides for the identification of", "page": 89, "level": 4}}, {"headings_1": {"content": "3.12.3Lack of environment and social management plans", "page": 89, "level": 3}}]], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "districts lacked environment and social management plans. Details are in appendix 6", "metadata": {"headings": [{"headings_0": {"content": "districts lacked environment and social management plans. Details are in appendix 6", "page": 89, "level": 2}}, {"headings_1": {"content": "Section 4.2 of the DRDIP Operation Manual, 2019 provides for an Environmental and Social Management Framework (ESMF). The ESMF provides for the identification of", "page": 89, "level": 4}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "e.", "metadata": {"headings": [{"headings_0": {"content": "e.", "page": 89, "level": 3}}, {"headings_1": {"content": "districts lacked environment and social management plans. Details are in appendix 6", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "72", "metadata": {"headings": [{"headings_0": {"content": "e.", "page": 89, "level": 3}}, {"headings_1": {"content": "districts lacked environment and social management plans. Details are in appendix 6", "page": 89, "level": 2}}], "page": 89, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This hinders the implementation of corrective action against negative environmental", "metadata": {"headings": [{"headings_0": {"content": "This hinders the implementation of corrective action against negative environmental", "page": 90, "level": 2}}, {"headings_1": {"content": "e.", "page": 89, "level": 3}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and social effects of the subprojects.", "metadata": {"headings": [{"headings_0": {"content": "This hinders the implementation of corrective action against negative environmental", "page": 90, "level": 2}}, {"headings_1": {"content": "e.", "page": 89, "level": 3}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers attributed the lack of the environmental and social management plans to the failure by Ministry of Works and Transport to conduct", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the lack of the environmental and social management plans to the failure by Ministry of Works and Transport to conduct", "page": 90, "level": 4}}, {"headings_1": {"content": "This hinders the implementation of corrective action against negative environmental", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "environmental assessment as per the DRDIP guidelines. \nI advised Ministry of Works and Transport to expedite the environmental assessment process and produce the environmental and social management plans to inform the environmental mitigation activities.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the lack of the environmental and social management plans to the failure by Ministry of Works and Transport to conduct", "page": 90, "level": 4}}, {"headings_1": {"content": "This hinders the implementation of corrective action against negative environmental", "page": 90, "level": 2}}, [{"headings_0": {"content": "The Accounting Officers attributed the lack of the environmental and social management plans to the failure by Ministry of Works and Transport to conduct", "page": 90, "level": 4}}, {"headings_1": {"content": "This hinders the implementation of corrective action against negative environmental", "page": 90, "level": 2}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.12.4Inspections of service delivery activities FYs 2019/20 and 2020/21", "metadata": {"headings": [{"headings_0": {"content": "3.12.4Inspections of service delivery activities FYs 2019/20 and 2020/21", "page": 90, "level": 3}}, {"headings_1": {"content": "The Accounting Officers attributed the lack of the environmental and social management plans to the failure by Ministry of Works and Transport to conduct", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The FY2021/22 (year under review) activities were largely not implemented. I therefore undertook inspection of subprojects and subgroups funded in the FYs", "metadata": {"headings": [{"headings_0": {"content": "The FY2021/22 (year under review) activities were largely not implemented. I therefore undertook inspection of subprojects and subgroups funded in the FYs", "page": 90, "level": 4}}, {"headings_1": {"content": "3.12.4Inspections of service delivery activities FYs 2019/20 and 2020/21", "page": 90, "level": 3}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2019/20 and 2020/21 and observed the following details of which are in appendix f. \n", "metadata": {"headings": [{"headings_0": {"content": "The FY2021/22 (year under review) activities were largely not implemented. I therefore undertook inspection of subprojects and subgroups funded in the FYs", "page": 90, "level": 4}}, {"headings_1": {"content": "3.12.4Inspections of service delivery activities FYs 2019/20 and 2020/21", "page": 90, "level": 3}}, [{"headings_0": {"content": "The FY2021/22 (year under review) activities were largely not implemented. I therefore undertook inspection of subprojects and subgroups funded in the FYs", "page": 90, "level": 4}}, {"headings_1": {"content": "3.12.4Inspections of service delivery activities FYs 2019/20 and 2020/21", "page": 90, "level": 3}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- 85 infrastructure and sustainable environment subprojects were completed and were operational while 39 livelihood subgroups were ongoing at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "The FY2021/22 (year under review) activities were largely not implemented. I therefore undertook inspection of subprojects and subgroups funded in the FYs", "page": 90, "level": 4}}, {"headings_1": {"content": "3.12.4Inspections of service delivery activities FYs 2019/20 and 2020/21", "page": 90, "level": 3}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "\uf0b7 Of the 85 infrastructure and sustainable environment subprojects, 32 infrastructure subprojects worth UGX.11,447,182,034 had not been put to use", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Of the 85 infrastructure and sustainable environment subprojects, 32 infrastructure subprojects worth UGX.11,447,182,034 had not been put to use", "page": 90, "level": 4}}, {"headings_1": {"content": "The FY2021/22 (year under review) activities were largely not implemented. I therefore undertook inspection of subprojects and subgroups funded in the FYs", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "by the communities, by the time of inspection. These subprojects included; Morta", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Of the 85 infrastructure and sustainable environment subprojects, 32 infrastructure subprojects worth UGX.11,447,182,034 had not been put to use", "page": 90, "level": 4}}, {"headings_1": {"content": "The FY2021/22 (year under review) activities were largely not implemented. I therefore undertook inspection of subprojects and subgroups funded in the FYs", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "bridge in Yumbe had no access road, Out-Patients Departments, maternity", "metadata": {"headings": [{"headings_0": {"content": "bridge in Yumbe had no access road, Out-Patients Departments, maternity", "page": 90, "level": 2}}, {"headings_1": {"content": "\uf0b7 Of the 85 infrastructure and sustainable environment subprojects, 32 infrastructure subprojects worth UGX.11,447,182,034 had not been put to use", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "wards, among others.", "metadata": {"headings": [{"headings_0": {"content": "bridge in Yumbe had no access road, Out-Patients Departments, maternity", "page": 90, "level": 2}}, {"headings_1": {"content": "\uf0b7 Of the 85 infrastructure and sustainable environment subprojects, 32 infrastructure subprojects worth UGX.11,447,182,034 had not been put to use", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- 179 sustainable environment subprojects worth UGX.9,949,108,151 had stalled.", "metadata": {"headings": [{"headings_0": {"content": "bridge in Yumbe had no access road, Out-Patients Departments, maternity", "page": 90, "level": 2}}, {"headings_1": {"content": "\uf0b7 Of the 85 infrastructure and sustainable environment subprojects, 32 infrastructure subprojects worth UGX.11,447,182,034 had not been put to use", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "bridge in Yumbe had no access road, Out-Patients Departments, maternity", "page": 90, "level": 2}}, {"headings_1": {"content": "\uf0b7 Of the 85 infrastructure and sustainable environment subprojects, 32 infrastructure subprojects worth UGX.11,447,182,034 had not been put to use", "page": 90, "level": 4}}, [{"headings_0": {"content": "bridge in Yumbe had no access road, Out-Patients Departments, maternity", "page": 90, "level": 2}}, {"headings_1": {"content": "\uf0b7 Of the 85 infrastructure and sustainable environment subprojects, 32 infrastructure subprojects worth UGX.11,447,182,034 had not been put to use", "page": 90, "level": 4}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- 70 sustainable environmental management subprojects worth", "metadata": {"headings": [{"headings_0": {"content": "bridge in Yumbe had no access road, Out-Patients Departments, maternity", "page": 90, "level": 2}}, {"headings_1": {"content": "\uf0b7 Of the 85 infrastructure and sustainable environment subprojects, 32 infrastructure subprojects worth UGX.11,447,182,034 had not been put to use", "page": 90, "level": 4}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "UGX.3,353,875,333 had not commenced due to ongoing investigations by the", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,353,875,333 had not commenced due to ongoing investigations by the", "page": 90, "level": 2}}, {"headings_1": {"content": "bridge in Yumbe had no access road, Out-Patients Departments, maternity", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Inspectorate of Government.", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,353,875,333 had not commenced due to ongoing investigations by the", "page": 90, "level": 2}}, {"headings_1": {"content": "bridge in Yumbe had no access road, Out-Patients Departments, maternity", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Idle projects undermine the objective of the projects and deprive the community of", "metadata": {"headings": [{"headings_0": {"content": "Idle projects undermine the objective of the projects and deprive the community of", "page": 90, "level": 2}}, {"headings_1": {"content": "UGX.3,353,875,333 had not commenced due to ongoing investigations by the", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the intended services/benefits. \nFailure to put in use completed infrastructure subprojects, delays in implementation of subprojects and subgroups, and failure to complete the infrastructure subprojects was", "metadata": {"headings": [{"headings_0": {"content": "Idle projects undermine the objective of the projects and deprive the community of", "page": 90, "level": 2}}, {"headings_1": {"content": "UGX.3,353,875,333 had not commenced due to ongoing investigations by the", "page": 90, "level": 2}}, [{"headings_0": {"content": "Idle projects undermine the objective of the projects and deprive the community of", "page": 90, "level": 2}}, {"headings_1": {"content": "UGX.3,353,875,333 had not commenced due to ongoing investigations by the", "page": 90, "level": 2}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "attributed to none appointment of contract managers. Indeed, I noted that 3 LGs did", "metadata": {"headings": [{"headings_0": {"content": "attributed to none appointment of contract managers. Indeed, I noted that 3 LGs did", "page": 90, "level": 2}}, {"headings_1": {"content": "Idle projects undermine the objective of the projects and deprive the community of", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "not appoint contract managers to aid in the implementation of the UGX.21,860,851,866 sub projects. \nSimilarly, the failure to put in use completed infrastructure subprojects, delays in implementation of subprojects and subgroups, and failure to complete the infrastructure subprojects was attributed to failure to undertake monitoring and supervision of the subprojects by the LGs and OPM. Indeed, I noted that M&E was not undertaken in 2 DLGs in the year under review because the sub projects had not yet been implemented.", "metadata": {"headings": [{"headings_0": {"content": "attributed to none appointment of contract managers. Indeed, I noted that 3 LGs did", "page": 90, "level": 2}}, {"headings_1": {"content": "Idle projects undermine the objective of the projects and deprive the community of", "page": 90, "level": 2}}, [{"headings_0": {"content": "attributed to none appointment of contract managers. Indeed, I noted that 3 LGs did", "page": 90, "level": 2}}, {"headings_1": {"content": "Idle projects undermine the objective of the projects and deprive the community of", "page": 90, "level": 2}}]], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers explained that monitoring of subprojects and subgroups is being done by the implementing partners with limited support of the District staff.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that monitoring of subprojects and subgroups is being done by the implementing partners with limited support of the District staff.", "page": 90, "level": 4}}, {"headings_1": {"content": "attributed to none appointment of contract managers. Indeed, I noted that 3 LGs did", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "73", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that monitoring of subprojects and subgroups is being done by the implementing partners with limited support of the District staff.", "page": 90, "level": 4}}, {"headings_1": {"content": "attributed to none appointment of contract managers. Indeed, I noted that 3 LGs did", "page": 90, "level": 2}}], "page": 90, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the OPM and Accounting Officers to ensure that adequate monitoring and supervision of the subprojects and subgroups. The Accounting Officers were further", "metadata": {"headings": [{"headings_0": {"content": "I advised the OPM and Accounting Officers to ensure that adequate monitoring and supervision of the subprojects and subgroups. The Accounting Officers were further", "page": 91, "level": 4}}, {"headings_1": {"content": "The Accounting Officers explained that monitoring of subprojects and subgroups is being done by the implementing partners with limited support of the District staff.", "page": 90, "level": 4}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "advised to expedite the implementation of all stalled activities.", "metadata": {"headings": [{"headings_0": {"content": "I advised the OPM and Accounting Officers to ensure that adequate monitoring and supervision of the subprojects and subgroups. The Accounting Officers were further", "page": 91, "level": 4}}, {"headings_1": {"content": "The Accounting Officers explained that monitoring of subprojects and subgroups is being done by the implementing partners with limited support of the District staff.", "page": 90, "level": 4}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.12.5Idle funds on completed subproject accounts", "metadata": {"headings": [{"headings_0": {"content": "3.12.5Idle funds on completed subproject accounts", "page": 91, "level": 3}}, {"headings_1": {"content": "I advised the OPM and Accounting Officers to ensure that adequate monitoring and supervision of the subprojects and subgroups. The Accounting Officers were further", "page": 91, "level": 4}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the implementation of infrastructure subprojects funded in the FYs 2018/19, 2019/20 and 2020/21, and noted UGX.2,751,804,956 in 66 subprojects in 3 districts", "metadata": {"headings": [{"headings_0": {"content": "3.12.5Idle funds on completed subproject accounts", "page": 91, "level": 3}}, {"headings_1": {"content": "I advised the OPM and Accounting Officers to ensure that adequate monitoring and supervision of the subprojects and subgroups. The Accounting Officers were further", "page": 91, "level": 4}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "remained unutilised after completion of the planned subproject activities. These funds", "metadata": {"headings": [{"headings_0": {"content": "remained unutilised after completion of the planned subproject activities. These funds", "page": 91, "level": 2}}, {"headings_1": {"content": "3.12.5Idle funds on completed subproject accounts", "page": 91, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "are lying idle in commercial bank accounts of the respective subprojects.", "metadata": {"headings": [{"headings_0": {"content": "remained unutilised after completion of the planned subproject activities. These funds", "page": 91, "level": 2}}, {"headings_1": {"content": "3.12.5Idle funds on completed subproject accounts", "page": 91, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers explained that this due to lack of specific guidance from OPM", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that this due to lack of specific guidance from OPM", "page": 91, "level": 2}}, {"headings_1": {"content": "remained unutilised after completion of the planned subproject activities. These funds", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "on how to manage the unutilised funds on subproject accounts.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that this due to lack of specific guidance from OPM", "page": 91, "level": 2}}, {"headings_1": {"content": "remained unutilised after completion of the planned subproject activities. These funds", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised OPM to recover the unutilised funds and going forward, issue guidelines on", "metadata": {"headings": [{"headings_0": {"content": "I advised OPM to recover the unutilised funds and going forward, issue guidelines on", "page": 91, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that this due to lack of specific guidance from OPM", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the utilisation of the unspent funds.", "metadata": {"headings": [{"headings_0": {"content": "I advised OPM to recover the unutilised funds and going forward, issue guidelines on", "page": 91, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that this due to lack of specific guidance from OPM", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.12.6Funding of non-existent subprojects", "metadata": {"headings": [{"headings_0": {"content": "3.12.6Funding of non-existent subprojects", "page": 91, "level": 3}}, {"headings_1": {"content": "I advised OPM to recover the unutilised funds and going forward, issue guidelines on", "page": 91, "level": 2}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Three unapproved subprojects were supported with a total of UGX.2,777,500,000 in Lamwo DLG contrary to Section 5.6 of the DRDIP Operation Manual, 2019 requiring", "metadata": {"headings": [{"headings_0": {"content": "Three unapproved subprojects were supported with a total of UGX.2,777,500,000 in Lamwo DLG contrary to Section 5.6 of the DRDIP Operation Manual, 2019 requiring", "page": 91, "level": 4}}, {"headings_1": {"content": "3.12.6Funding of non-existent subprojects", "page": 91, "level": 3}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "approval of all subproject plans/proposals by OPM. \nI further inspected the purported subprojects and noted that they were non-existent, as detailed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Three unapproved subprojects were supported with a total of UGX.2,777,500,000 in Lamwo DLG contrary to Section 5.6 of the DRDIP Operation Manual, 2019 requiring", "page": 91, "level": 4}}, {"headings_1": {"content": "3.12.6Funding of non-existent subprojects", "page": 91, "level": 3}}, [{"headings_0": {"content": "Three unapproved subprojects were supported with a total of UGX.2,777,500,000 in Lamwo DLG contrary to Section 5.6 of the DRDIP Operation Manual, 2019 requiring", "page": 91, "level": 4}}, {"headings_1": {"content": "3.12.6Funding of non-existent subprojects", "page": 91, "level": 3}}]], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 32: Funding of non-existent subprojects", "metadata": {"headings": [{"headings_0": {"content": "Table 32: Funding of non-existent subprojects", "page": 91, "level": 2}}, {"headings_1": {"content": "Three unapproved subprojects were supported with a total of UGX.2,777,500,000 in Lamwo DLG contrary to Section 5.6 of the DRDIP Operation Manual, 2019 requiring", "page": 91, "level": 4}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1.**", "Construction of Community Centre and Fencing at Palabek Gem Zone one Block 1.", "1,212,000,000", "\uf0b7 No documents availed in support of existence of the project. \uf0b7 Project does not exist in the DRDIP Management Information System (MIS). \uf0b7 UGX.800m was recovered from an individual, who had irregularly withdrawn funds from the subproject account between 9th November, 2021 and 30th April, 2022. The case was reported at Lamwo Police station SD Ref 11/04/05/2022."], ["**2.**", "Design and construction of Sludge Drying Beds for Management of Feacal Matter plus 1km Access Road for Palabek Refugee settlement in Palabek Ogili Sub County.", "1,010,000,000", "\uf0b7 No documents availed in support of existence of the project. \uf0b7 Project does not exist in the DRDIP Management Information System (MIS)."], ["**3.**", "Construction of Dormitory at Paludah S.S.S, 1 block for boys and 1 block for girls and School fencing in Palabek Ogili Sub County.", "555,500,000", "\uf0b7 No documents availed in support of existence of the project. \uf0b7 Project does not exist in the DRDIP Management Information System (MIS)."], ["", "**Total**", "**2,777,500,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 32: Funding of non-existent subprojects", "page": 91, "level": 2}}, {"headings_1": {"content": "Three unapproved subprojects were supported with a total of UGX.2,777,500,000 in Lamwo DLG contrary to Section 5.6 of the DRDIP Operation Manual, 2019 requiring", "page": 91, "level": 4}}], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Name of the subproject", "Amount (UGX)", "Audit remark"], "type": "table"}}, {"content": "74 \nFunding of unapproved projects, led to the misappropriation of funds in the Construction of Community Centre and Fencing at Palabek Gem Zone one Block 1 subproject.", "metadata": {"headings": [{"headings_0": {"content": "Table 32: Funding of non-existent subprojects", "page": 91, "level": 2}}, {"headings_1": {"content": "Three unapproved subprojects were supported with a total of UGX.2,777,500,000 in Lamwo DLG contrary to Section 5.6 of the DRDIP Operation Manual, 2019 requiring", "page": 91, "level": 4}}, [{"headings_0": {"content": "Table 32: Funding of non-existent subprojects", "page": 91, "level": 2}}, {"headings_1": {"content": "Three unapproved subprojects were supported with a total of UGX.2,777,500,000 in Lamwo DLG contrary to Section 5.6 of the DRDIP Operation Manual, 2019 requiring", "page": 91, "level": 4}}]], "page": 91, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer promised to institute an investigation into the transfer of funds for the design and construction of sludge drying beds at Palabek Refugee settlement in Palabek Ogili Sub County and construction of dormitory at Paludah S.S.S. The", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer promised to institute an investigation into the transfer of funds for the design and construction of sludge drying beds at Palabek Refugee settlement in Palabek Ogili Sub County and construction of dormitory at Paludah S.S.S. The", "page": 92, "level": 4}}, {"headings_1": {"content": "Table 32: Funding of non-existent subprojects", "page": 91, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Accounting Officer further explained that the funding of the construction of community", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer promised to institute an investigation into the transfer of funds for the design and construction of sludge drying beds at Palabek Refugee settlement in Palabek Ogili Sub County and construction of dormitory at Paludah S.S.S. The", "page": 92, "level": 4}}, {"headings_1": {"content": "Table 32: Funding of non-existent subprojects", "page": 91, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "centre and fencing at Palabek Gem Zone one Block 1 is under investigation by IGG.", "metadata": {"headings": [{"headings_0": {"content": "centre and fencing at Palabek Gem Zone one Block 1 is under investigation by IGG.", "page": 92, "level": 2}}, {"headings_1": {"content": "The Accounting Officer promised to institute an investigation into the transfer of funds for the design and construction of sludge drying beds at Palabek Refugee settlement in Palabek Ogili Sub County and construction of dormitory at Paludah S.S.S. The", "page": 92, "level": 4}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the recovery of funds and consult the Accountant General on where the funds should be remitted.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to expedite the recovery of funds and consult the Accountant General on where the funds should be remitted.", "page": 92, "level": 4}}, {"headings_1": {"content": "centre and fencing at Palabek Gem Zone one Block 1 is under investigation by IGG.", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "3.12.7Procurement irregularities", "metadata": {"headings": [{"headings_0": {"content": "3.12.7Procurement irregularities", "page": 92, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to expedite the recovery of funds and consult the Accountant General on where the funds should be remitted.", "page": 92, "level": 4}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted a number of procurement irregularities in the implementation of DRDIP program which are illustrated below;", "metadata": {"headings": [{"headings_0": {"content": "3.12.7Procurement irregularities", "page": 92, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to expedite the recovery of funds and consult the Accountant General on where the funds should be remitted.", "page": 92, "level": 4}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 99 procurements in the districts of Arua, Terego and Obongi worth UGX.4,646,434,329 were not cleared by the subproject Community Project Management Committees and Community Procurement Committees. These", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 99 procurements in the districts of Arua, Terego and Obongi worth UGX.4,646,434,329 were not cleared by the subproject Community Project Management Committees and Community Procurement Committees. These", "page": 92, "level": 4}}, {"headings_1": {"content": "3.12.7Procurement irregularities", "page": 92, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "procurements were not undertaken by the communities but rather by OPM and therefore the selected contractors were rejected.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 99 procurements in the districts of Arua, Terego and Obongi worth UGX.4,646,434,329 were not cleared by the subproject Community Project Management Committees and Community Procurement Committees. These", "page": 92, "level": 4}}, {"headings_1": {"content": "3.12.7Procurement irregularities", "page": 92, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 1 procurement worth UGX.250,000,000 in Yumbe DLG was awarded to a", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 1 procurement worth UGX.250,000,000 in Yumbe DLG was awarded to a", "page": 92, "level": 2}}, {"headings_1": {"content": "\uf0b7 99 procurements in the districts of Arua, Terego and Obongi worth UGX.4,646,434,329 were not cleared by the subproject Community Project Management Committees and Community Procurement Committees. These", "page": 92, "level": 4}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "contractor who lacked capacity as required by the procurement selection criteria. Subsequently, the contractor abandoned the works. \nThe Accounting Officers explained that the procurement of the service providers were", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 1 procurement worth UGX.250,000,000 in Yumbe DLG was awarded to a", "page": 92, "level": 2}}, {"headings_1": {"content": "\uf0b7 99 procurements in the districts of Arua, Terego and Obongi worth UGX.4,646,434,329 were not cleared by the subproject Community Project Management Committees and Community Procurement Committees. These", "page": 92, "level": 4}}, [{"headings_0": {"content": "\uf0b7 1 procurement worth UGX.250,000,000 in Yumbe DLG was awarded to a", "page": 92, "level": 2}}, {"headings_1": {"content": "\uf0b7 99 procurements in the districts of Arua, Terego and Obongi worth UGX.4,646,434,329 were not cleared by the subproject Community Project Management Committees and Community Procurement Committees. These", "page": 92, "level": 4}}]], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "undertaken by OPM without the involvement of the communities.", "metadata": {"headings": [{"headings_0": {"content": "undertaken by OPM without the involvement of the communities.", "page": 92, "level": 2}}, {"headings_1": {"content": "\uf0b7 1 procurement worth UGX.250,000,000 in Yumbe DLG was awarded to a", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised OPM to harmonise the DRDIP guidelines with the procurement laws to guide", "metadata": {"headings": [{"headings_0": {"content": "I advised OPM to harmonise the DRDIP guidelines with the procurement laws to guide", "page": 92, "level": 2}}, {"headings_1": {"content": "undertaken by OPM without the involvement of the communities.", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the process of procuring contractors.", "metadata": {"headings": [{"headings_0": {"content": "I advised OPM to harmonise the DRDIP guidelines with the procurement laws to guide", "page": 92, "level": 2}}, {"headings_1": {"content": "undertaken by OPM without the involvement of the communities.", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.13 Implementation of Micro Scale Irrigation Programme", "metadata": {"headings": [{"headings_0": {"content": "3.13 Implementation of Micro Scale Irrigation Programme", "page": 92, "level": 3}}, {"headings_1": {"content": "I advised OPM to harmonise the DRDIP guidelines with the procurement laws to guide", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Government of Uganda is implementing the micro scale irrigation programme in", "metadata": {"headings": [{"headings_0": {"content": "3.13 Implementation of Micro Scale Irrigation Programme", "page": 92, "level": 3}}, {"headings_1": {"content": "I advised OPM to harmonise the DRDIP guidelines with the procurement laws to guide", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "47 LGs with the aim of supporting smallholder farmers transition from subsistence to", "metadata": {"headings": [{"headings_0": {"content": "47 LGs with the aim of supporting smallholder farmers transition from subsistence to", "page": 92, "level": 2}}, {"headings_1": {"content": "3.13 Implementation of Micro Scale Irrigation Programme", "page": 92, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "commercial agriculture through the provision of irrigation equipment.", "metadata": {"headings": [{"headings_0": {"content": "47 LGs with the aim of supporting smallholder farmers transition from subsistence to", "page": 92, "level": 2}}, {"headings_1": {"content": "3.13 Implementation of Micro Scale Irrigation Programme", "page": 92, "level": 3}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The programme objectives include; building awareness of farmers on the importance", "metadata": {"headings": [{"headings_0": {"content": "The programme objectives include; building awareness of farmers on the importance", "page": 92, "level": 2}}, {"headings_1": {"content": "47 LGs with the aim of supporting smallholder farmers transition from subsistence to", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of irrigation equipment in commercial farming, and provision of irrigation equipment to farmers to promote regular production output.", "metadata": {"headings": [{"headings_0": {"content": "The programme objectives include; building awareness of farmers on the importance", "page": 92, "level": 2}}, {"headings_1": {"content": "47 LGs with the aim of supporting smallholder farmers transition from subsistence to", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During the FY 2021/22, 40 LGs received UGX.49,038,618,192 from Central Government to implement various activities under micro scale irrigation.", "metadata": {"headings": [{"headings_0": {"content": "During the FY 2021/22, 40 LGs received UGX.49,038,618,192 from Central Government to implement various activities under micro scale irrigation.", "page": 92, "level": 4}}, {"headings_1": {"content": "The programme objectives include; building awareness of farmers on the importance", "page": 92, "level": 2}}], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I designed procedures to establish whether the farmers were properly selected, funds budgeted and transferred to support individual farmers to purchase and use micro- scale irrigation equipment in accordance with the program guidelines. Below are my observations; \n75", "metadata": {"headings": [{"headings_0": {"content": "During the FY 2021/22, 40 LGs received UGX.49,038,618,192 from Central Government to implement various activities under micro scale irrigation.", "page": 92, "level": 4}}, {"headings_1": {"content": "The programme objectives include; building awareness of farmers on the importance", "page": 92, "level": 2}}, [{"headings_0": {"content": "During the FY 2021/22, 40 LGs received UGX.49,038,618,192 from Central Government to implement various activities under micro scale irrigation.", "page": 92, "level": 4}}, {"headings_1": {"content": "The programme objectives include; building awareness of farmers on the importance", "page": 92, "level": 2}}]], "page": 92, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.13.1Budget allocation of programme expenditure by category", "metadata": {"headings": [{"headings_0": {"content": "3.13.1Budget allocation of programme expenditure by category", "page": 93, "level": 3}}, {"headings_1": {"content": "During the FY 2021/22, 40 LGs received UGX.49,038,618,192 from Central Government to implement various activities under micro scale irrigation.", "page": 92, "level": 4}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Paragraph 3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation states that the Micro Scale Irrigation Grant will fund two types of expenditure", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation states that the Micro Scale Irrigation Grant will fund two types of expenditure", "page": 93, "level": 4}}, {"headings_1": {"content": "3.13.1Budget allocation of programme expenditure by category", "page": 93, "level": 3}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation states that the Micro Scale Irrigation Grant will fund two types of expenditure", "page": 93, "level": 4}}, {"headings_1": {"content": "3.13.1Budget allocation of programme expenditure by category", "page": 93, "level": 3}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted, 8 LGs allocated 71% for capital development and 29% for complementary", "metadata": {"headings": [{"headings_0": {"content": "I noted, 8 LGs allocated 71% for capital development and 29% for complementary", "page": 93, "level": 2}}, {"headings_1": {"content": "Paragraph 3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation states that the Micro Scale Irrigation Grant will fund two types of expenditure", "page": 93, "level": 4}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "services contrary to the guidelines that require the allocation to be 75% and 25% respectively as shown in the table below and appendix 7 a.", "metadata": {"headings": [{"headings_0": {"content": "I noted, 8 LGs allocated 71% for capital development and 29% for complementary", "page": 93, "level": 2}}, {"headings_1": {"content": "Paragraph 3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation states that the Micro Scale Irrigation Grant will fund two types of expenditure", "page": 93, "level": 4}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 33: Budget allocation of programme expenditure by category", "metadata": {"headings": [{"headings_0": {"content": "Table 33: Budget allocation of programme expenditure by category", "page": 93, "level": 2}}, {"headings_1": {"content": "I noted, 8 LGs allocated 71% for capital development and 29% for complementary", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Capital Development (micro scale irrigation equipment) (75%)", "4,840,551,221", "71%", "(4%)"], ["Complementary services (25%)", "1,963,248,498", "29%", "4%"], ["**Total**", "**6,803,799,719**", "**100%**", "**0%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 33: Budget allocation of programme expenditure by category", "page": 93, "level": 2}}, {"headings_1": {"content": "I noted, 8 LGs allocated 71% for capital development and 29% for complementary", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Item", "Revised budget - UGX", "% Allocation of the total budget", "Variance (%)"], "type": "table"}}, {"content": "Failure to budget according to the set thresholds led to diversion of funds to non-", "metadata": {"headings": [{"headings_0": {"content": "Failure to budget according to the set thresholds led to diversion of funds to non-", "page": 93, "level": 2}}, {"headings_1": {"content": "Table 33: Budget allocation of programme expenditure by category", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "priority activities thus hindering achievement of intended program objectives.", "metadata": {"headings": [{"headings_0": {"content": "Failure to budget according to the set thresholds led to diversion of funds to non-", "page": 93, "level": 2}}, {"headings_1": {"content": "Table 33: Budget allocation of programme expenditure by category", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the mandate of determine IPFs and release of funds lies with MoFPED for which we have no control.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the mandate of determine IPFs and release of funds lies with MoFPED for which we have no control.", "page": 93, "level": 4}}, {"headings_1": {"content": "Failure to budget according to the set thresholds led to diversion of funds to non-", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised MoFPED to allocate funds in accordance with the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "I advised MoFPED to allocate funds in accordance with the guidelines.", "page": 93, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the mandate of determine IPFs and release of funds lies with MoFPED for which we have no control.", "page": 93, "level": 4}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "3.13.2Slow program implementation", "metadata": {"headings": [{"headings_0": {"content": "3.13.2Slow program implementation", "page": 93, "level": 3}}, {"headings_1": {"content": "I advised MoFPED to allocate funds in accordance with the guidelines.", "page": 93, "level": 2}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that 40 LGs budgeted to receive UGX.50,081,789,451 for micro scale irrigation program, out of which UGX.49,038,618,192 (98%) was warranted resulting into a shortfall of UGX.1,043,171,259 (2%). Out of the total receipts of UGX.49,038,618,192, UGX.20,723,330,043 (42%) was spent resulting into unutilised funds of UGX.28,315,288,149.", "metadata": {"headings": [{"headings_0": {"content": "I noted that 40 LGs budgeted to receive UGX.50,081,789,451 for micro scale irrigation program, out of which UGX.49,038,618,192 (98%) was warranted resulting into a shortfall of UGX.1,043,171,259 (2%). Out of the total receipts of UGX.49,038,618,192, UGX.20,723,330,043 (42%) was spent resulting into unutilised funds of UGX.28,315,288,149.", "page": 93, "level": 4}}, {"headings_1": {"content": "3.13.2Slow program implementation", "page": 93, "level": 3}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Included in the UGX.49,038,618,192 is UGX.36,501,761,177 released to 40 LGs to procure 3,681 micro scale irrigation equipment for farmers; However, only UGX.9,662,606,574 (26%) was utilised to procure irrigation equipment for 479 (13%)", "metadata": {"headings": [{"headings_0": {"content": "Included in the UGX.49,038,618,192 is UGX.36,501,761,177 released to 40 LGs to procure 3,681 micro scale irrigation equipment for farmers; However, only UGX.9,662,606,574 (26%) was utilised to procure irrigation equipment for 479 (13%)", "page": 93, "level": 4}}, {"headings_1": {"content": "I noted that 40 LGs budgeted to receive UGX.50,081,789,451 for micro scale irrigation program, out of which UGX.49,038,618,192 (98%) was warranted resulting into a shortfall of UGX.1,043,171,259 (2%). Out of the total receipts of UGX.49,038,618,192, UGX.20,723,330,043 (42%) was spent resulting into unutilised funds of UGX.28,315,288,149.", "page": 93, "level": 4}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "farmers. Refer to the table below:", "metadata": {"headings": [{"headings_0": {"content": "Included in the UGX.49,038,618,192 is UGX.36,501,761,177 released to 40 LGs to procure 3,681 micro scale irrigation equipment for farmers; However, only UGX.9,662,606,574 (26%) was utilised to procure irrigation equipment for 479 (13%)", "page": 93, "level": 4}}, {"headings_1": {"content": "I noted that 40 LGs budgeted to receive UGX.50,081,789,451 for micro scale irrigation program, out of which UGX.49,038,618,192 (98%) was warranted resulting into a shortfall of UGX.1,043,171,259 (2%). Out of the total receipts of UGX.49,038,618,192, UGX.20,723,330,043 (42%) was spent resulting into unutilised funds of UGX.28,315,288,149.", "page": 93, "level": 4}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 34: Slow Program implementation", "metadata": {"headings": [{"headings_0": {"content": "Table 34: Slow Program implementation", "page": 93, "level": 2}}, {"headings_1": {"content": "Included in the UGX.49,038,618,192 is UGX.36,501,761,177 released to 40 LGs to procure 3,681 micro scale irrigation equipment for farmers; However, only UGX.9,662,606,574 (26%) was utilised to procure irrigation equipment for 479 (13%)", "page": 93, "level": 4}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Capital Development (micro scale irrigation equipment) (75%)", "37,690,186,415", "36,501,761,177", "9,662,606,574", "26,839,154,603", "26"], ["Complementary services (25%)", "12,391,603,036", "12,536,857,015", "11,060,723,469", "1,476,133,546", "88"], ["**Total**", "**50,081,789,451**", "**49,038,618,192**", "**20,723,330,043**", "**28,315,288,149**", "**42**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 34: Slow Program implementation", "page": 93, "level": 2}}, {"headings_1": {"content": "Included in the UGX.49,038,618,192 is UGX.36,501,761,177 released to 40 LGs to procure 3,681 micro scale irrigation equipment for farmers; However, only UGX.9,662,606,574 (26%) was utilised to procure irrigation equipment for 479 (13%)", "page": 93, "level": 4}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Item", "Revised budget - UGX", "Warrants/ Release - UGX", "Total expenditure - UGX", "Unspent - UGX", "% absorpti on"], "type": "table"}}, {"content": "76", "metadata": {"headings": [{"headings_0": {"content": "Table 34: Slow Program implementation", "page": 93, "level": 2}}, {"headings_1": {"content": "Included in the UGX.49,038,618,192 is UGX.36,501,761,177 released to 40 LGs to procure 3,681 micro scale irrigation equipment for farmers; However, only UGX.9,662,606,574 (26%) was utilised to procure irrigation equipment for 479 (13%)", "page": 93, "level": 4}}], "page": 93, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I reviewed the status of implementation of the Micro-Scale Irrigation-Development under Production and Marketing and noted slow progress as indicated below and in", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the status of implementation of the Micro-Scale Irrigation-Development under Production and Marketing and noted slow progress as indicated below and in", "page": 94, "level": 4}}, {"headings_1": {"content": "Table 34: Slow Program implementation", "page": 93, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "appendix 7 b and 7 c;", "metadata": {"headings": [{"headings_0": {"content": "appendix 7 b and 7 c;", "page": 94, "level": 5}}, {"headings_1": {"content": "I reviewed the status of implementation of the Micro-Scale Irrigation-Development under Production and Marketing and noted slow progress as indicated below and in", "page": 94, "level": 4}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 10 LGs did not utilise any of the funds warranted for procurement of irrigation equipment of UGX.9,778,756,031. These included; Luuka, Sironko, Kyotera,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 10 LGs did not utilise any of the funds warranted for procurement of irrigation equipment of UGX.9,778,756,031. These included; Luuka, Sironko, Kyotera,", "page": 94, "level": 4}}, {"headings_1": {"content": "appendix 7 b and 7 c;", "page": 94, "level": 5}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Tororo, Bududa, Kamuli, Mubende, Manafwa, Kapchorwa and Ntungamo DLGs.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 10 LGs did not utilise any of the funds warranted for procurement of irrigation equipment of UGX.9,778,756,031. These included; Luuka, Sironko, Kyotera,", "page": 94, "level": 4}}, {"headings_1": {"content": "appendix 7 b and 7 c;", "page": 94, "level": 5}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 23 LGs planned and sensitised 31,487 farmers to educate them on the benefits of irrigation and the importance of co-funding. I also noted that 16 LGs did not", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 23 LGs planned and sensitised 31,487 farmers to educate them on the benefits of irrigation and the importance of co-funding. I also noted that 16 LGs did not", "page": 94, "level": 4}}, {"headings_1": {"content": "\uf0b7 10 LGs did not utilise any of the funds warranted for procurement of irrigation equipment of UGX.9,778,756,031. These included; Luuka, Sironko, Kyotera,", "page": 94, "level": 4}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "plan to sensitise farmers despite allocating funds for procurement irrigation equipment.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 23 LGs planned and sensitised 31,487 farmers to educate them on the benefits of irrigation and the importance of co-funding. I also noted that 16 LGs did not", "page": 94, "level": 4}}, {"headings_1": {"content": "\uf0b7 10 LGs did not utilise any of the funds warranted for procurement of irrigation equipment of UGX.9,778,756,031. These included; Luuka, Sironko, Kyotera,", "page": 94, "level": 4}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Out of the total of farmers who were sensitised, only 8,781 farmers expressed", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the total of farmers who were sensitised, only 8,781 farmers expressed", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 23 LGs planned and sensitised 31,487 farmers to educate them on the benefits of irrigation and the importance of co-funding. I also noted that 16 LGs did not", "page": 94, "level": 4}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "interest to uptake the irrigation equipment, out of which, only 642 co-funded UGX.2,212,604,768 to receive equipment worth UGX.9,393,753,304.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the total of farmers who were sensitised, only 8,781 farmers expressed", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 23 LGs planned and sensitised 31,487 farmers to educate them on the benefits of irrigation and the importance of co-funding. I also noted that 16 LGs did not", "page": 94, "level": 4}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- 479 farmers who co-funded received irrigation equipment. 190 farmers did not receive irrigation equipment despite paying the co-funding worth", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the total of farmers who were sensitised, only 8,781 farmers expressed", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 23 LGs planned and sensitised 31,487 farmers to educate them on the benefits of irrigation and the importance of co-funding. I also noted that 16 LGs did not", "page": 94, "level": 4}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the total of farmers who were sensitised, only 8,781 farmers expressed", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 23 LGs planned and sensitised 31,487 farmers to educate them on the benefits of irrigation and the importance of co-funding. I also noted that 16 LGs did not", "page": 94, "level": 4}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "UGX.168,172,295.", "metadata": {"headings": [{"headings_0": {"content": "UGX.168,172,295.", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 Out of the total of farmers who were sensitised, only 8,781 farmers expressed", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 27 farmers received irrigation equipment worth UGX.680,694,598 without paying", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 27 farmers received irrigation equipment worth UGX.680,694,598 without paying", "page": 94, "level": 2}}, {"headings_1": {"content": "UGX.168,172,295.", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "co-funding while some farmers received irrigation equipment worth", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 27 farmers received irrigation equipment worth UGX.680,694,598 without paying", "page": 94, "level": 2}}, {"headings_1": {"content": "UGX.168,172,295.", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "UGX.329,281,703 with partial co-funding. This was contrary to the program", "metadata": {"headings": [{"headings_0": {"content": "UGX.329,281,703 with partial co-funding. This was contrary to the program", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 27 farmers received irrigation equipment worth UGX.680,694,598 without paying", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "guideline and therefore irregular. \nThe slow implementation exposes the farmers to adverse effects caused by the changes in weather thus affecting the crop yields.", "metadata": {"headings": [{"headings_0": {"content": "UGX.329,281,703 with partial co-funding. This was contrary to the program", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 27 farmers received irrigation equipment worth UGX.680,694,598 without paying", "page": 94, "level": 2}}, [{"headings_0": {"content": "UGX.329,281,703 with partial co-funding. This was contrary to the program", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 27 farmers received irrigation equipment worth UGX.680,694,598 without paying", "page": 94, "level": 2}}]], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers attributed the under absorption to program design challenges", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the under absorption to program design challenges", "page": 94, "level": 2}}, {"headings_1": {"content": "UGX.329,281,703 with partial co-funding. This was contrary to the program", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "which include: inefficient training and sensitisation mechanism, high co-funding rates and high cost of the irrigation equipment compared to the market prices.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the under absorption to program design challenges", "page": 94, "level": 2}}, {"headings_1": {"content": "UGX.329,281,703 with partial co-funding. This was contrary to the program", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised MAAIF to consider redesigning the program with the view of making the co-", "metadata": {"headings": [{"headings_0": {"content": "I advised MAAIF to consider redesigning the program with the view of making the co-", "page": 94, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the under absorption to program design challenges", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "funding affordable for small scale farmers.", "metadata": {"headings": [{"headings_0": {"content": "I advised MAAIF to consider redesigning the program with the view of making the co-", "page": 94, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the under absorption to program design challenges", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.13.3Inspections of service delivery", "metadata": {"headings": [{"headings_0": {"content": "3.13.3Inspections of service delivery", "page": 94, "level": 3}}, {"headings_1": {"content": "I advised MAAIF to consider redesigning the program with the view of making the co-", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I carried out inspections in 28 LGs where irrigation equipment worth UGX.8,171,521,507 to 479 farmers was procured and delivered to ascertain whether", "metadata": {"headings": [{"headings_0": {"content": "I carried out inspections in 28 LGs where irrigation equipment worth UGX.8,171,521,507 to 479 farmers was procured and delivered to ascertain whether", "page": 94, "level": 4}}, {"headings_1": {"content": "3.13.3Inspections of service delivery", "page": 94, "level": 3}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the irrigation equipment was in use and observed that a number of equipment were not operational because of the following:", "metadata": {"headings": [{"headings_0": {"content": "I carried out inspections in 28 LGs where irrigation equipment worth UGX.8,171,521,507 to 479 farmers was procured and delivered to ascertain whether", "page": 94, "level": 4}}, {"headings_1": {"content": "3.13.3Inspections of service delivery", "page": 94, "level": 3}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The concrete stands to hold the tanks were incomplete and therefore the water", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The concrete stands to hold the tanks were incomplete and therefore the water", "page": 94, "level": 2}}, {"headings_1": {"content": "I carried out inspections in 28 LGs where irrigation equipment worth UGX.8,171,521,507 to 479 farmers was procured and delivered to ascertain whether", "page": 94, "level": 4}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "tanks that support the irrigation equipment could not be installed.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The concrete stands to hold the tanks were incomplete and therefore the water", "page": 94, "level": 2}}, {"headings_1": {"content": "I carried out inspections in 28 LGs where irrigation equipment worth UGX.8,171,521,507 to 479 farmers was procured and delivered to ascertain whether", "page": 94, "level": 4}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The water sources were shallow and therefore the water pump could not pump", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The water sources were shallow and therefore the water pump could not pump", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 The concrete stands to hold the tanks were incomplete and therefore the water", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "adequate water need for the gardens.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The water sources were shallow and therefore the water pump could not pump", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 The concrete stands to hold the tanks were incomplete and therefore the water", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The water tank stands were not of the required height to enable adequate flow", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The water tank stands were not of the required height to enable adequate flow", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 The water sources were shallow and therefore the water pump could not pump", "page": 94, "level": 2}}], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of water. \n77", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The water tank stands were not of the required height to enable adequate flow", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 The water sources were shallow and therefore the water pump could not pump", "page": 94, "level": 2}}, [{"headings_0": {"content": "\uf0b7 The water tank stands were not of the required height to enable adequate flow", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 The water sources were shallow and therefore the water pump could not pump", "page": 94, "level": 2}}]], "page": 94, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The contractor had delivered under capacity tanks than required 10,000 litre", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The contractor had delivered under capacity tanks than required 10,000 litre", "page": 95, "level": 2}}, {"headings_1": {"content": "\uf0b7 The water tank stands were not of the required height to enable adequate flow", "page": 94, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "water tanks and therefore underutilising the irrigation equipment.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The contractor had delivered under capacity tanks than required 10,000 litre", "page": 95, "level": 2}}, {"headings_1": {"content": "\uf0b7 The water tank stands were not of the required height to enable adequate flow", "page": 94, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The drag hose pipes were not yet been fitted to enable the flow of water to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The drag hose pipes were not yet been fitted to enable the flow of water to", "page": 95, "level": 2}}, {"headings_1": {"content": "\uf0b7 The contractor had delivered under capacity tanks than required 10,000 litre", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the garden hence making the equipment idle.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The drag hose pipes were not yet been fitted to enable the flow of water to", "page": 95, "level": 2}}, {"headings_1": {"content": "\uf0b7 The contractor had delivered under capacity tanks than required 10,000 litre", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The challenges in the functionality of the irrigation equipment were attributed to the failure by LGs to carry out monitoring and supervision of the installation of the equipment supplied to farmers. This was due to inadequate resources to the District Production Departments that undertake the supervision of the irrigation activities.", "metadata": {"headings": [{"headings_0": {"content": "The challenges in the functionality of the irrigation equipment were attributed to the failure by LGs to carry out monitoring and supervision of the installation of the equipment supplied to farmers. This was due to inadequate resources to the District Production Departments that undertake the supervision of the irrigation activities.", "page": 95, "level": 4}}, {"headings_1": {"content": "\uf0b7 The drag hose pipes were not yet been fitted to enable the flow of water to", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Government through MAAIF to ensure that Accounting Officers have", "metadata": {"headings": [{"headings_0": {"content": "I advised Government through MAAIF to ensure that Accounting Officers have", "page": 95, "level": 2}}, {"headings_1": {"content": "The challenges in the functionality of the irrigation equipment were attributed to the failure by LGs to carry out monitoring and supervision of the installation of the equipment supplied to farmers. This was due to inadequate resources to the District Production Departments that undertake the supervision of the irrigation activities.", "page": 95, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "adequate resources to undertake supervision activities. \n3.14", "metadata": {"headings": [{"headings_0": {"content": "I advised Government through MAAIF to ensure that Accounting Officers have", "page": 95, "level": 2}}, {"headings_1": {"content": "The challenges in the functionality of the irrigation equipment were attributed to the failure by LGs to carry out monitoring and supervision of the installation of the equipment supplied to farmers. This was due to inadequate resources to the District Production Departments that undertake the supervision of the irrigation activities.", "page": 95, "level": 4}}, [{"headings_0": {"content": "I advised Government through MAAIF to ensure that Accounting Officers have", "page": 95, "level": 2}}, {"headings_1": {"content": "The challenges in the functionality of the irrigation equipment were attributed to the failure by LGs to carry out monitoring and supervision of the installation of the equipment supplied to farmers. This was due to inadequate resources to the District Production Departments that undertake the supervision of the irrigation activities.", "page": 95, "level": 4}}]], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Support to organised groups for improvement of people\u2019s livelihood", "metadata": {"headings": [{"headings_0": {"content": "Support to organised groups for improvement of people\u2019s livelihood", "page": 95, "level": 3}}, {"headings_1": {"content": "I advised Government through MAAIF to ensure that Accounting Officers have", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Support to Micro Projects is a Government of Uganda programme which is part of the Peace, Recovery and Development Plan 2 (PRDP 2) in Bunyoro, Teso and Luwero- Rwenzori regions. The program aims at enhancing Household Incomes through", "metadata": {"headings": [{"headings_0": {"content": "Support to Micro Projects is a Government of Uganda programme which is part of the Peace, Recovery and Development Plan 2 (PRDP 2) in Bunyoro, Teso and Luwero- Rwenzori regions. The program aims at enhancing Household Incomes through", "page": 95, "level": 4}}, {"headings_1": {"content": "Support to organised groups for improvement of people\u2019s livelihood", "page": 95, "level": 3}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "mobilizing communities for social economic development and peace building to spur economic recovery of the supported communities.", "metadata": {"headings": [{"headings_0": {"content": "Support to Micro Projects is a Government of Uganda programme which is part of the Peace, Recovery and Development Plan 2 (PRDP 2) in Bunyoro, Teso and Luwero- Rwenzori regions. The program aims at enhancing Household Incomes through", "page": 95, "level": 4}}, {"headings_1": {"content": "Support to organised groups for improvement of people\u2019s livelihood", "page": 95, "level": 3}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "However, previous OAG audits have highlighted challenges in the management and implementation of the grant. These challenges include: lack of accountability,", "metadata": {"headings": [{"headings_0": {"content": "However, previous OAG audits have highlighted challenges in the management and implementation of the grant. These challenges include: lack of accountability,", "page": 95, "level": 4}}, {"headings_1": {"content": "Support to Micro Projects is a Government of Uganda programme which is part of the Peace, Recovery and Development Plan 2 (PRDP 2) in Bunyoro, Teso and Luwero- Rwenzori regions. The program aims at enhancing Household Incomes through", "page": 95, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Inadequate monitoring, and exclusion of district technical teams in the appraisal and approval of supported groups among others.", "metadata": {"headings": [{"headings_0": {"content": "However, previous OAG audits have highlighted challenges in the management and implementation of the grant. These challenges include: lack of accountability,", "page": 95, "level": 4}}, {"headings_1": {"content": "Support to Micro Projects is a Government of Uganda programme which is part of the Peace, Recovery and Development Plan 2 (PRDP 2) in Bunyoro, Teso and Luwero- Rwenzori regions. The program aims at enhancing Household Incomes through", "page": 95, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "It is against this background that I audited the implementation of Micro Projects to", "metadata": {"headings": [{"headings_0": {"content": "It is against this background that I audited the implementation of Micro Projects to", "page": 95, "level": 2}}, {"headings_1": {"content": "However, previous OAG audits have highlighted challenges in the management and implementation of the grant. These challenges include: lack of accountability,", "page": 95, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "establish whether the funds released to the groups were utilized in accordance with the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "It is against this background that I audited the implementation of Micro Projects to", "page": 95, "level": 2}}, {"headings_1": {"content": "However, previous OAG audits have highlighted challenges in the management and implementation of the grant. These challenges include: lack of accountability,", "page": 95, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During the FY 2021/22, 24 LGs received UGX.2,471,262,293 from Central Government to fund Micro Projects.", "metadata": {"headings": [{"headings_0": {"content": "During the FY 2021/22, 24 LGs received UGX.2,471,262,293 from Central Government to fund Micro Projects.", "page": 95, "level": 4}}, {"headings_1": {"content": "It is against this background that I audited the implementation of Micro Projects to", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Below is a summary of my findings, details of which are included in individual reports", "metadata": {"headings": [{"headings_0": {"content": "Below is a summary of my findings, details of which are included in individual reports", "page": 95, "level": 2}}, {"headings_1": {"content": "During the FY 2021/22, 24 LGs received UGX.2,471,262,293 from Central Government to fund Micro Projects.", "page": 95, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "that have been issued separately;", "metadata": {"headings": [{"headings_0": {"content": "Below is a summary of my findings, details of which are included in individual reports", "page": 95, "level": 2}}, {"headings_1": {"content": "During the FY 2021/22, 24 LGs received UGX.2,471,262,293 from Central Government to fund Micro Projects.", "page": 95, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "A. Under funding of micro projects", "metadata": {"headings": [{"headings_0": {"content": "A. Under funding of micro projects", "page": 95, "level": 8}}, {"headings_1": {"content": "Below is a summary of my findings, details of which are included in individual reports", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Guideline 6.0 of the Grants to support Household Income Enhancement Projects under", "metadata": {"headings": [{"headings_0": {"content": "A. Under funding of micro projects", "page": 95, "level": 8}}, {"headings_1": {"content": "Below is a summary of my findings, details of which are included in individual reports", "page": 95, "level": 2}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Special Programmes 2020 requires the Office of the Prime Minister OPM to give Indicative Planning Figures (IPFs) to LGs in advance to enable the entities adequate", "metadata": {"headings": [{"headings_0": {"content": "Special Programmes 2020 requires the Office of the Prime Minister OPM to give Indicative Planning Figures (IPFs) to LGs in advance to enable the entities adequate", "page": 95, "level": 4}}, {"headings_1": {"content": "A. Under funding of micro projects", "page": 95, "level": 8}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "planning for the micro projects.", "metadata": {"headings": [{"headings_0": {"content": "Special Programmes 2020 requires the Office of the Prime Minister OPM to give Indicative Planning Figures (IPFs) to LGs in advance to enable the entities adequate", "page": 95, "level": 4}}, {"headings_1": {"content": "A. Under funding of micro projects", "page": 95, "level": 8}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that 24 LGs budgeted to receive UGX.5,429,565,605 to fund 543 micro projects. However, only UGX.2,471,262,293 (46%) was received to fund 318 (58%) micro projects leaving the 225 micro projects unfunded. Details are in appendix 8 a.", "metadata": {"headings": [{"headings_0": {"content": "I noted that 24 LGs budgeted to receive UGX.5,429,565,605 to fund 543 micro projects. However, only UGX.2,471,262,293 (46%) was received to fund 318 (58%) micro projects leaving the 225 micro projects unfunded. Details are in appendix 8 a.", "page": 95, "level": 4}}, {"headings_1": {"content": "Special Programmes 2020 requires the Office of the Prime Minister OPM to give Indicative Planning Figures (IPFs) to LGs in advance to enable the entities adequate", "page": 95, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I further noted that out of UGX.2,471,262,293 received, 6 LGs failed to absorb UGX.201,550,293 (8%). The under absorption hindered the achievement of the", "metadata": {"headings": [{"headings_0": {"content": "I further noted that out of UGX.2,471,262,293 received, 6 LGs failed to absorb UGX.201,550,293 (8%). The under absorption hindered the achievement of the", "page": 95, "level": 4}}, {"headings_1": {"content": "I noted that 24 LGs budgeted to receive UGX.5,429,565,605 to fund 543 micro projects. However, only UGX.2,471,262,293 (46%) was received to fund 318 (58%) micro projects leaving the 225 micro projects unfunded. Details are in appendix 8 a.", "page": 95, "level": 4}}], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "program objective. \n78", "metadata": {"headings": [{"headings_0": {"content": "I further noted that out of UGX.2,471,262,293 received, 6 LGs failed to absorb UGX.201,550,293 (8%). The under absorption hindered the achievement of the", "page": 95, "level": 4}}, {"headings_1": {"content": "I noted that 24 LGs budgeted to receive UGX.5,429,565,605 to fund 543 micro projects. However, only UGX.2,471,262,293 (46%) was received to fund 318 (58%) micro projects leaving the 225 micro projects unfunded. Details are in appendix 8 a.", "page": 95, "level": 4}}, [{"headings_0": {"content": "I further noted that out of UGX.2,471,262,293 received, 6 LGs failed to absorb UGX.201,550,293 (8%). The under absorption hindered the achievement of the", "page": 95, "level": 4}}, {"headings_1": {"content": "I noted that 24 LGs budgeted to receive UGX.5,429,565,605 to fund 543 micro projects. However, only UGX.2,471,262,293 (46%) was received to fund 318 (58%) micro projects leaving the 225 micro projects unfunded. Details are in appendix 8 a.", "page": 95, "level": 4}}]], "page": 95, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This was attributed to failure by OPM to provide appropriate IPFs based on the number", "metadata": {"headings": [{"headings_0": {"content": "This was attributed to failure by OPM to provide appropriate IPFs based on the number", "page": 96, "level": 2}}, {"headings_1": {"content": "I further noted that out of UGX.2,471,262,293 received, 6 LGs failed to absorb UGX.201,550,293 (8%). The under absorption hindered the achievement of the", "page": 95, "level": 4}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "micro projects planned for by the LGs. \nThe Accounting Officers explained that the Indicative Planning Figures are issued by", "metadata": {"headings": [{"headings_0": {"content": "This was attributed to failure by OPM to provide appropriate IPFs based on the number", "page": 96, "level": 2}}, {"headings_1": {"content": "I further noted that out of UGX.2,471,262,293 received, 6 LGs failed to absorb UGX.201,550,293 (8%). The under absorption hindered the achievement of the", "page": 95, "level": 4}}, [{"headings_0": {"content": "This was attributed to failure by OPM to provide appropriate IPFs based on the number", "page": 96, "level": 2}}, {"headings_1": {"content": "I further noted that out of UGX.2,471,262,293 received, 6 LGs failed to absorb UGX.201,550,293 (8%). The under absorption hindered the achievement of the", "page": 95, "level": 4}}]], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "MoFPED for which they had no control while under absorption was attributed to delay", "metadata": {"headings": [{"headings_0": {"content": "MoFPED for which they had no control while under absorption was attributed to delay", "page": 96, "level": 2}}, {"headings_1": {"content": "This was attributed to failure by OPM to provide appropriate IPFs based on the number", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in release of funds by MoFPED. \nI advised the MoFPED to timely fund budgets as appropriated by Parliament.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED for which they had no control while under absorption was attributed to delay", "page": 96, "level": 2}}, {"headings_1": {"content": "This was attributed to failure by OPM to provide appropriate IPFs based on the number", "page": 96, "level": 2}}, [{"headings_0": {"content": "MoFPED for which they had no control while under absorption was attributed to delay", "page": 96, "level": 2}}, {"headings_1": {"content": "This was attributed to failure by OPM to provide appropriate IPFs based on the number", "page": 96, "level": 2}}]], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "B. Delayed disbursement of funds", "metadata": {"headings": [{"headings_0": {"content": "B. Delayed disbursement of funds", "page": 96, "level": 3}}, {"headings_1": {"content": "MoFPED for which they had no control while under absorption was attributed to delay", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Guideline 11.2 (e and f) of the Grants to support Household Income Enhancement Projects under Special Programmes, 2020 requires the district to disburse/transfer", "metadata": {"headings": [{"headings_0": {"content": "Guideline 11.2 (e and f) of the Grants to support Household Income Enhancement Projects under Special Programmes, 2020 requires the district to disburse/transfer", "page": 96, "level": 4}}, {"headings_1": {"content": "B. Delayed disbursement of funds", "page": 96, "level": 3}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "funds to the respective beneficiary groups/institution and ensure proper and timely", "metadata": {"headings": [{"headings_0": {"content": "Guideline 11.2 (e and f) of the Grants to support Household Income Enhancement Projects under Special Programmes, 2020 requires the district to disburse/transfer", "page": 96, "level": 4}}, {"headings_1": {"content": "B. Delayed disbursement of funds", "page": 96, "level": 3}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "accountability of Programme funds released to the beneficiary groups.", "metadata": {"headings": [{"headings_0": {"content": "accountability of Programme funds released to the beneficiary groups.", "page": 96, "level": 2}}, {"headings_1": {"content": "Guideline 11.2 (e and f) of the Grants to support Household Income Enhancement Projects under Special Programmes, 2020 requires the district to disburse/transfer", "page": 96, "level": 4}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that OPM delayed to disburse funds to the 20 LGs. As a result, the LGs also", "metadata": {"headings": [{"headings_0": {"content": "accountability of Programme funds released to the beneficiary groups.", "page": 96, "level": 2}}, {"headings_1": {"content": "Guideline 11.2 (e and f) of the Grants to support Household Income Enhancement Projects under Special Programmes, 2020 requires the district to disburse/transfer", "page": 96, "level": 4}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "delayed to disburse UGX.836,470,000 to the 168 groups with delays of up to 9 months.", "metadata": {"headings": [{"headings_0": {"content": "delayed to disburse UGX.836,470,000 to the 168 groups with delays of up to 9 months.", "page": 96, "level": 2}}, {"headings_1": {"content": "accountability of Programme funds released to the beneficiary groups.", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Details are in appendix 8 a.", "metadata": {"headings": [{"headings_0": {"content": "delayed to disburse UGX.836,470,000 to the 168 groups with delays of up to 9 months.", "page": 96, "level": 2}}, {"headings_1": {"content": "accountability of Programme funds released to the beneficiary groups.", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "As a result of the delayed disbursement, the activity implementation at the group level", "metadata": {"headings": [{"headings_0": {"content": "As a result of the delayed disbursement, the activity implementation at the group level", "page": 96, "level": 2}}, {"headings_1": {"content": "delayed to disburse UGX.836,470,000 to the 168 groups with delays of up to 9 months.", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "had not started thus the program objective of enhancing household incomes was not achieved.", "metadata": {"headings": [{"headings_0": {"content": "As a result of the delayed disbursement, the activity implementation at the group level", "page": 96, "level": 2}}, {"headings_1": {"content": "delayed to disburse UGX.836,470,000 to the 168 groups with delays of up to 9 months.", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers attributed this to the delays in execution of the appraisal and", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to the delays in execution of the appraisal and", "page": 96, "level": 2}}, {"headings_1": {"content": "As a result of the delayed disbursement, the activity implementation at the group level", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "verification processes of target groups.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to the delays in execution of the appraisal and", "page": 96, "level": 2}}, {"headings_1": {"content": "As a result of the delayed disbursement, the activity implementation at the group level", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advise OPM to always provide Indicative planning figures in advance to enable the", "metadata": {"headings": [{"headings_0": {"content": "I advise OPM to always provide Indicative planning figures in advance to enable the", "page": 96, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed this to the delays in execution of the appraisal and", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "entities adequately plan for the program.", "metadata": {"headings": [{"headings_0": {"content": "I advise OPM to always provide Indicative planning figures in advance to enable the", "page": 96, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed this to the delays in execution of the appraisal and", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "C. Unaccounted for funds", "metadata": {"headings": [{"headings_0": {"content": "C. Unaccounted for funds", "page": 96, "level": 3}}, {"headings_1": {"content": "I advise OPM to always provide Indicative planning figures in advance to enable the", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that in 7 LGs failed to account for UGX.248,510,000 meant to support the implementation of micro projects in community based groups. Details are in appendix", "metadata": {"headings": [{"headings_0": {"content": "I noted that in 7 LGs failed to account for UGX.248,510,000 meant to support the implementation of micro projects in community based groups. Details are in appendix", "page": 96, "level": 4}}, {"headings_1": {"content": "C. Unaccounted for funds", "page": 96, "level": 3}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "8 a.", "metadata": {"headings": [{"headings_0": {"content": "8 a.", "page": 96, "level": 3}}, {"headings_1": {"content": "I noted that in 7 LGs failed to account for UGX.248,510,000 meant to support the implementation of micro projects in community based groups. Details are in appendix", "page": 96, "level": 4}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "This was attributed to failure by management to appraise and enforce the internal", "metadata": {"headings": [{"headings_0": {"content": "This was attributed to failure by management to appraise and enforce the internal", "page": 96, "level": 2}}, {"headings_1": {"content": "8 a.", "page": 96, "level": 3}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "controls regarding accountability for funds advanced for micro projects activities.", "metadata": {"headings": [{"headings_0": {"content": "This was attributed to failure by management to appraise and enforce the internal", "page": 96, "level": 2}}, {"headings_1": {"content": "8 a.", "page": 96, "level": 3}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised OPM to ensure that the Accounting Officers adequately account for the funds", "metadata": {"headings": [{"headings_0": {"content": "I advised OPM to ensure that the Accounting Officers adequately account for the funds", "page": 96, "level": 2}}, {"headings_1": {"content": "This was attributed to failure by management to appraise and enforce the internal", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "released for the support to the micro projects.", "metadata": {"headings": [{"headings_0": {"content": "I advised OPM to ensure that the Accounting Officers adequately account for the funds", "page": 96, "level": 2}}, {"headings_1": {"content": "This was attributed to failure by management to appraise and enforce the internal", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "D. Failure to maintain a beneficiary data base", "metadata": {"headings": [{"headings_0": {"content": "D. Failure to maintain a beneficiary data base", "page": 96, "level": 8}}, {"headings_1": {"content": "I advised OPM to ensure that the Accounting Officers adequately account for the funds", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Guideline (7.3) of the Guidelines for Grants to support Household Income", "metadata": {"headings": [{"headings_0": {"content": "Guideline (7.3) of the Guidelines for Grants to support Household Income", "page": 96, "level": 2}}, {"headings_1": {"content": "D. Failure to maintain a beneficiary data base", "page": 96, "level": 8}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Enhancement Projects under Special Programmes 2020 states that the group must not", "metadata": {"headings": [{"headings_0": {"content": "Guideline (7.3) of the Guidelines for Grants to support Household Income", "page": 96, "level": 2}}, {"headings_1": {"content": "D. Failure to maintain a beneficiary data base", "page": 96, "level": 8}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "have benefited from other Government program in the last two years.", "metadata": {"headings": [{"headings_0": {"content": "have benefited from other Government program in the last two years.", "page": 96, "level": 2}}, {"headings_1": {"content": "Guideline (7.3) of the Guidelines for Grants to support Household Income", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that 5 LGs did not maintain a data base of beneficiaries contrary to grant guideline 7.3. I further noted that out of 19 LGs who maintained a data base of", "metadata": {"headings": [{"headings_0": {"content": "have benefited from other Government program in the last two years.", "page": 96, "level": 2}}, {"headings_1": {"content": "Guideline (7.3) of the Guidelines for Grants to support Household Income", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "beneficiaries, 17 LGs maintained a manual data base while 2 LGs maintained electronic", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries, 17 LGs maintained a manual data base while 2 LGs maintained electronic", "page": 96, "level": 2}}, {"headings_1": {"content": "have benefited from other Government program in the last two years.", "page": 96, "level": 2}}], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "data base as shown in the table below. \n79", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries, 17 LGs maintained a manual data base while 2 LGs maintained electronic", "page": 96, "level": 2}}, {"headings_1": {"content": "have benefited from other Government program in the last two years.", "page": 96, "level": 2}}, [{"headings_0": {"content": "beneficiaries, 17 LGs maintained a manual data base while 2 LGs maintained electronic", "page": 96, "level": 2}}, {"headings_1": {"content": "have benefited from other Government program in the last two years.", "page": 96, "level": 2}}]], "page": 96, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 35: status of beneficiary databases", "metadata": {"headings": [{"headings_0": {"content": "Table 35: status of beneficiary databases", "page": 97, "level": 2}}, {"headings_1": {"content": "beneficiaries, 17 LGs maintained a manual data base while 2 LGs maintained electronic", "page": 96, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Maintained a data base", "19", "2", "17"], ["**2**", "Did not maintain", "5", "0", "0"], ["", "Total", "24", "2", "17"]], "metadata": {"headings": [{"headings_0": {"content": "Table 35: status of beneficiary databases", "page": 97, "level": 2}}, {"headings_1": {"content": "beneficiaries, 17 LGs maintained a manual data base while 2 LGs maintained electronic", "page": 96, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Category", "Number of LGs", "Electronic", "Manual"], "type": "table"}}, {"content": "I could not rule out the possibility of multiple government funding to groups.", "metadata": {"headings": [{"headings_0": {"content": "I could not rule out the possibility of multiple government funding to groups.", "page": 97, "level": 2}}, {"headings_1": {"content": "Table 35: status of beneficiary databases", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officer explained that the Accountant General had recently introduced", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Accountant General had recently introduced", "page": 97, "level": 2}}, {"headings_1": {"content": "I could not rule out the possibility of multiple government funding to groups.", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a policy of e-registration for all groups which would resolve the current challenge.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Accountant General had recently introduced", "page": 97, "level": 2}}, {"headings_1": {"content": "I could not rule out the possibility of multiple government funding to groups.", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accountant General to expedite the introduction and rollout of the e-", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accountant General to expedite the introduction and rollout of the e-", "page": 97, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the Accountant General had recently introduced", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "registration for all groups.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accountant General to expedite the introduction and rollout of the e-", "page": 97, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the Accountant General had recently introduced", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "E. Funding of groups above the maximum threshold", "metadata": {"headings": [{"headings_0": {"content": "E. Funding of groups above the maximum threshold", "page": 97, "level": 8}}, {"headings_1": {"content": "I advised the Accountant General to expedite the introduction and rollout of the e-", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Guideline 5.6 for Grants to support Household Income Enhancement Projects under", "metadata": {"headings": [{"headings_0": {"content": "Guideline 5.6 for Grants to support Household Income Enhancement Projects under", "page": 97, "level": 2}}, {"headings_1": {"content": "E. Funding of groups above the maximum threshold", "page": 97, "level": 8}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Special Programmes issued on September 2020 requires funding to groups of people and progressive individuals to be between 1,000,000/= and 10,000,000/= depending", "metadata": {"headings": [{"headings_0": {"content": "Guideline 5.6 for Grants to support Household Income Enhancement Projects under", "page": 97, "level": 2}}, {"headings_1": {"content": "E. Funding of groups above the maximum threshold", "page": 97, "level": 8}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "on the nature of the project and group numbers. In some special cases with the", "metadata": {"headings": [{"headings_0": {"content": "on the nature of the project and group numbers. In some special cases with the", "page": 97, "level": 2}}, {"headings_1": {"content": "Guideline 5.6 for Grants to support Household Income Enhancement Projects under", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "express authority of the Political Leadership, the grant may be increased after evaluation of the need.", "metadata": {"headings": [{"headings_0": {"content": "on the nature of the project and group numbers. In some special cases with the", "page": 97, "level": 2}}, {"headings_1": {"content": "Guideline 5.6 for Grants to support Household Income Enhancement Projects under", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that 33 groups in 5 LGs were supported beyond the maximum funding threshold resulting into an excess payment of UGX.221,000,000 without authorization from political leadership as required by the grant guidelines. Details are in appendix", "metadata": {"headings": [{"headings_0": {"content": "I noted that 33 groups in 5 LGs were supported beyond the maximum funding threshold resulting into an excess payment of UGX.221,000,000 without authorization from political leadership as required by the grant guidelines. Details are in appendix", "page": 97, "level": 4}}, {"headings_1": {"content": "on the nature of the project and group numbers. In some special cases with the", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "8 b.", "metadata": {"headings": [{"headings_0": {"content": "8 b.", "page": 97, "level": 3}}, {"headings_1": {"content": "I noted that 33 groups in 5 LGs were supported beyond the maximum funding threshold resulting into an excess payment of UGX.221,000,000 without authorization from political leadership as required by the grant guidelines. Details are in appendix", "page": 97, "level": 4}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "This limited the number of groups that should have benefited from the grant and", "metadata": {"headings": [{"headings_0": {"content": "This limited the number of groups that should have benefited from the grant and", "page": 97, "level": 2}}, {"headings_1": {"content": "8 b.", "page": 97, "level": 3}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "contravenes the limits set in the guideline.", "metadata": {"headings": [{"headings_0": {"content": "This limited the number of groups that should have benefited from the grant and", "page": 97, "level": 2}}, {"headings_1": {"content": "8 b.", "page": 97, "level": 3}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers explained that these groups received funding directly form", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that these groups received funding directly form", "page": 97, "level": 2}}, {"headings_1": {"content": "This limited the number of groups that should have benefited from the grant and", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "OPM for which they had no control.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that these groups received funding directly form", "page": 97, "level": 2}}, {"headings_1": {"content": "This limited the number of groups that should have benefited from the grant and", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised OPM to consider funding groups through the district administration and in", "metadata": {"headings": [{"headings_0": {"content": "I advised OPM to consider funding groups through the district administration and in", "page": 97, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that these groups received funding directly form", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "accordance with the set thresholds.", "metadata": {"headings": [{"headings_0": {"content": "I advised OPM to consider funding groups through the district administration and in", "page": 97, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that these groups received funding directly form", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "F. Physical inspection of supported micro projects", "metadata": {"headings": [{"headings_0": {"content": "F. Physical inspection of supported micro projects", "page": 97, "level": 8}}, {"headings_1": {"content": "I advised OPM to consider funding groups through the district administration and in", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Guideline 8.3 requires OPM to carry out desk appraisal and thereafter conduct field", "metadata": {"headings": [{"headings_0": {"content": "Guideline 8.3 requires OPM to carry out desk appraisal and thereafter conduct field", "page": 97, "level": 2}}, {"headings_1": {"content": "F. Physical inspection of supported micro projects", "page": 97, "level": 8}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "verification in collaboration with the Local Governments of the funded groups or individuals.", "metadata": {"headings": [{"headings_0": {"content": "Guideline 8.3 requires OPM to carry out desk appraisal and thereafter conduct field", "page": 97, "level": 2}}, {"headings_1": {"content": "F. Physical inspection of supported micro projects", "page": 97, "level": 8}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I conducted inspection of the projects to ascertain whether the projects existed and", "metadata": {"headings": [{"headings_0": {"content": "I conducted inspection of the projects to ascertain whether the projects existed and", "page": 97, "level": 2}}, {"headings_1": {"content": "Guideline 8.3 requires OPM to carry out desk appraisal and thereafter conduct field", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implementation was in line with the guidelines. I made the following observations details of which are in appendix 8 b.", "metadata": {"headings": [{"headings_0": {"content": "I conducted inspection of the projects to ascertain whether the projects existed and", "page": 97, "level": 2}}, {"headings_1": {"content": "Guideline 8.3 requires OPM to carry out desk appraisal and thereafter conduct field", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 I observed that 2 micro projects in Nakasongola DLG funded with UGX.25,000,000", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I observed that 2 micro projects in Nakasongola DLG funded with UGX.25,000,000", "page": 97, "level": 2}}, {"headings_1": {"content": "I conducted inspection of the projects to ascertain whether the projects existed and", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "were non-existent groups.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I observed that 2 micro projects in Nakasongola DLG funded with UGX.25,000,000", "page": 97, "level": 2}}, {"headings_1": {"content": "I conducted inspection of the projects to ascertain whether the projects existed and", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 I also noted that 18 groups in 10 LGs implemented un-approved activities worth UGX.104,320,000.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I also noted that 18 groups in 10 LGs implemented un-approved activities worth UGX.104,320,000.", "page": 97, "level": 4}}, {"headings_1": {"content": "\uf0b7 I observed that 2 micro projects in Nakasongola DLG funded with UGX.25,000,000", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "80", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I also noted that 18 groups in 10 LGs implemented un-approved activities worth UGX.104,320,000.", "page": 97, "level": 4}}, {"headings_1": {"content": "\uf0b7 I observed that 2 micro projects in Nakasongola DLG funded with UGX.25,000,000", "page": 97, "level": 2}}], "page": 97, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This resulted in a diversion of funds and hindered the Government\u2019s objective of", "metadata": {"headings": [{"headings_0": {"content": "This resulted in a diversion of funds and hindered the Government\u2019s objective of", "page": 98, "level": 2}}, {"headings_1": {"content": "\uf0b7 I also noted that 18 groups in 10 LGs implemented un-approved activities worth UGX.104,320,000.", "page": 97, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "enhancing Household Incomes.", "metadata": {"headings": [{"headings_0": {"content": "This resulted in a diversion of funds and hindered the Government\u2019s objective of", "page": 98, "level": 2}}, {"headings_1": {"content": "\uf0b7 I also noted that 18 groups in 10 LGs implemented un-approved activities worth UGX.104,320,000.", "page": 97, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers explained that the funds that were released to the groups were less than the initial IPFs as determined by OPM. This resulted into diversion of", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the funds that were released to the groups were less than the initial IPFs as determined by OPM. This resulted into diversion of", "page": 98, "level": 4}}, {"headings_1": {"content": "This resulted in a diversion of funds and hindered the Government\u2019s objective of", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "funds to undertake affordable enterprise activities on the premise that the funds available were insufficient.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the funds that were released to the groups were less than the initial IPFs as determined by OPM. This resulted into diversion of", "page": 98, "level": 4}}, {"headings_1": {"content": "This resulted in a diversion of funds and hindered the Government\u2019s objective of", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised OPM to provide sufficient funding for approved group activities.", "metadata": {"headings": [{"headings_0": {"content": "I advised OPM to provide sufficient funding for approved group activities.", "page": 98, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the funds that were released to the groups were less than the initial IPFs as determined by OPM. This resulted into diversion of", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "3.15 Operationalization of new cities", "metadata": {"headings": [{"headings_0": {"content": "3.15 Operationalization of new cities", "page": 98, "level": 3}}, {"headings_1": {"content": "I advised OPM to provide sufficient funding for approved group activities.", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "On 28th April, 2020, Parliament approved the creation of 15 new cities in Uganda, in line with Article 179 (1) (A) of the Constitution out of which 10 cities were", "metadata": {"headings": [{"headings_0": {"content": "On 28th April, 2020, Parliament approved the creation of 15 new cities in Uganda, in line with Article 179 (1) (A) of the Constitution out of which 10 cities were", "page": 98, "level": 4}}, {"headings_1": {"content": "3.15 Operationalization of new cities", "page": 98, "level": 3}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "operationalized.", "metadata": {"headings": [{"headings_0": {"content": "On 28th April, 2020, Parliament approved the creation of 15 new cities in Uganda, in line with Article 179 (1) (A) of the Constitution out of which 10 cities were", "page": 98, "level": 4}}, {"headings_1": {"content": "3.15 Operationalization of new cities", "page": 98, "level": 3}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The creation of these Cities brought on board 42 sub-counties, five (5) Town Council and merged 28 Municipality Divisions into 20 new City Divisions to form the ten (10)", "metadata": {"headings": [{"headings_0": {"content": "The creation of these Cities brought on board 42 sub-counties, five (5) Town Council and merged 28 Municipality Divisions into 20 new City Divisions to form the ten (10)", "page": 98, "level": 4}}, {"headings_1": {"content": "On 28th April, 2020, Parliament approved the creation of 15 new cities in Uganda, in line with Article 179 (1) (A) of the Constitution out of which 10 cities were", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "new Cities.", "metadata": {"headings": [{"headings_0": {"content": "The creation of these Cities brought on board 42 sub-counties, five (5) Town Council and merged 28 Municipality Divisions into 20 new City Divisions to form the ten (10)", "page": 98, "level": 4}}, {"headings_1": {"content": "On 28th April, 2020, Parliament approved the creation of 15 new cities in Uganda, in line with Article 179 (1) (A) of the Constitution out of which 10 cities were", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The creation was meant to attract good quality leaders, facilitate improved delivery of services and meet the expectations of the Citizens.", "metadata": {"headings": [{"headings_0": {"content": "The creation was meant to attract good quality leaders, facilitate improved delivery of services and meet the expectations of the Citizens.", "page": 98, "level": 4}}, {"headings_1": {"content": "The creation of these Cities brought on board 42 sub-counties, five (5) Town Council and merged 28 Municipality Divisions into 20 new City Divisions to form the ten (10)", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "During the audit of Financial Year 2020/21, a number of challenges were identified", "metadata": {"headings": [{"headings_0": {"content": "During the audit of Financial Year 2020/21, a number of challenges were identified", "page": 98, "level": 2}}, {"headings_1": {"content": "The creation was meant to attract good quality leaders, facilitate improved delivery of services and meet the expectations of the Citizens.", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "including; funding the operations of the new cities, restructuring of the staff establishment following annexation of lower local governments, lack of guidance from", "metadata": {"headings": [{"headings_0": {"content": "During the audit of Financial Year 2020/21, a number of challenges were identified", "page": 98, "level": 2}}, {"headings_1": {"content": "The creation was meant to attract good quality leaders, facilitate improved delivery of services and meet the expectations of the Citizens.", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the Minister of Local Government on equitable sharing of assets among affected LGs,", "metadata": {"headings": [{"headings_0": {"content": "the Minister of Local Government on equitable sharing of assets among affected LGs,", "page": 98, "level": 2}}, {"headings_1": {"content": "During the audit of Financial Year 2020/21, a number of challenges were identified", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and transfer of liabilities.", "metadata": {"headings": [{"headings_0": {"content": "the Minister of Local Government on equitable sharing of assets among affected LGs,", "page": 98, "level": 2}}, {"headings_1": {"content": "During the audit of Financial Year 2020/21, a number of challenges were identified", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During the Financial Year 2021/22, I noted that the challenges have persisted despite my earlier recommendations. In addition, I noted that there are challenges in financial", "metadata": {"headings": [{"headings_0": {"content": "During the Financial Year 2021/22, I noted that the challenges have persisted despite my earlier recommendations. In addition, I noted that there are challenges in financial", "page": 98, "level": 4}}, {"headings_1": {"content": "the Minister of Local Government on equitable sharing of assets among affected LGs,", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "reporting.", "metadata": {"headings": [{"headings_0": {"content": "During the Financial Year 2021/22, I noted that the challenges have persisted despite my earlier recommendations. In addition, I noted that there are challenges in financial", "page": 98, "level": 4}}, {"headings_1": {"content": "the Minister of Local Government on equitable sharing of assets among affected LGs,", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During the FY 2021/22, 10 Cities received UGX.427,337,108,536 from Central Government to fund the operations of Cities. Below is a summary of my findings,", "metadata": {"headings": [{"headings_0": {"content": "During the FY 2021/22, 10 Cities received UGX.427,337,108,536 from Central Government to fund the operations of Cities. Below is a summary of my findings,", "page": 98, "level": 4}}, {"headings_1": {"content": "During the Financial Year 2021/22, I noted that the challenges have persisted despite my earlier recommendations. In addition, I noted that there are challenges in financial", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "details of which are included in individual reports that have been issued separately and in appendix 9 of this report;", "metadata": {"headings": [{"headings_0": {"content": "During the FY 2021/22, 10 Cities received UGX.427,337,108,536 from Central Government to fund the operations of Cities. Below is a summary of my findings,", "page": 98, "level": 4}}, {"headings_1": {"content": "During the Financial Year 2021/22, I noted that the challenges have persisted despite my earlier recommendations. In addition, I noted that there are challenges in financial", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.15.1Un utilised funds", "metadata": {"headings": [{"headings_0": {"content": "3.15.1Un utilised funds", "page": 98, "level": 3}}, {"headings_1": {"content": "During the FY 2021/22, 10 Cities received UGX.427,337,108,536 from Central Government to fund the operations of Cities. Below is a summary of my findings,", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that out of the total receipts of UGX.427,337,108,536 for the financial year,", "metadata": {"headings": [{"headings_0": {"content": "I noted that out of the total receipts of UGX.427,337,108,536 for the financial year,", "page": 98, "level": 2}}, {"headings_1": {"content": "3.15.1Un utilised funds", "page": 98, "level": 3}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX.371,283,149,009 (87%) was spent by the Cities resulting in an unspent balance of UGX.41,220,515,164 (13%). The unspent warrants remained utilised at the end of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "I noted that out of the total receipts of UGX.427,337,108,536 for the financial year,", "page": 98, "level": 2}}, {"headings_1": {"content": "3.15.1Un utilised funds", "page": 98, "level": 3}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers explained that the most of the unabsorbed funds were for USMID project which were affected by delay in design reviews by the consultants hired by the USMID secretariat in the Ministry of Lands Housing and Urban Development.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the most of the unabsorbed funds were for USMID project which were affected by delay in design reviews by the consultants hired by the USMID secretariat in the Ministry of Lands Housing and Urban Development.", "page": 98, "level": 4}}, {"headings_1": {"content": "I noted that out of the total receipts of UGX.427,337,108,536 for the financial year,", "page": 98, "level": 2}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the MoLHUD to expedite the completion of the USIMD project designs.", "metadata": {"headings": [{"headings_0": {"content": "I advised the MoLHUD to expedite the completion of the USIMD project designs.", "page": 98, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the most of the unabsorbed funds were for USMID project which were affected by delay in design reviews by the consultants hired by the USMID secretariat in the Ministry of Lands Housing and Urban Development.", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "81", "metadata": {"headings": [{"headings_0": {"content": "I advised the MoLHUD to expedite the completion of the USIMD project designs.", "page": 98, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the most of the unabsorbed funds were for USMID project which were affected by delay in design reviews by the consultants hired by the USMID secretariat in the Ministry of Lands Housing and Urban Development.", "page": 98, "level": 4}}], "page": 98, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.15.2Revenue sharing", "metadata": {"headings": [{"headings_0": {"content": "3.15.2Revenue sharing", "page": 99, "level": 3}}, {"headings_1": {"content": "I advised the MoLHUD to expedite the completion of the USIMD project designs.", "page": 98, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 85(1) of the Local Governments Act, CAP 243, (as amended) requires that the City and Municipal Council\u2019s revenue shall be collected by the Division Councils, and a", "metadata": {"headings": [{"headings_0": {"content": "Section 85(1) of the Local Governments Act, CAP 243, (as amended) requires that the City and Municipal Council\u2019s revenue shall be collected by the Division Councils, and a", "page": 99, "level": 4}}, {"headings_1": {"content": "3.15.2Revenue sharing", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Division Council shall retain 50 percent of all the revenue it collects in its area of", "metadata": {"headings": [{"headings_0": {"content": "Section 85(1) of the Local Governments Act, CAP 243, (as amended) requires that the City and Municipal Council\u2019s revenue shall be collected by the Division Councils, and a", "page": 99, "level": 4}}, {"headings_1": {"content": "3.15.2Revenue sharing", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "jurisdiction and remit 50 percent to the City or Municipal Council.", "metadata": {"headings": [{"headings_0": {"content": "jurisdiction and remit 50 percent to the City or Municipal Council.", "page": 99, "level": 2}}, {"headings_1": {"content": "Section 85(1) of the Local Governments Act, CAP 243, (as amended) requires that the City and Municipal Council\u2019s revenue shall be collected by the Division Councils, and a", "page": 99, "level": 4}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Paragraph 78 of the Budget Execution Circular (BEC) for the FY 2021/2022, issued by the PS/ST reminded the Cities to utilize 50 percent of the total revenues collected at the centre and the remaining 50 percent to be utilized at the Divisions.", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 78 of the Budget Execution Circular (BEC) for the FY 2021/2022, issued by the PS/ST reminded the Cities to utilize 50 percent of the total revenues collected at the centre and the remaining 50 percent to be utilized at the Divisions.", "page": 99, "level": 4}}, {"headings_1": {"content": "jurisdiction and remit 50 percent to the City or Municipal Council.", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Out of the budgeted local revenue collections of UGX.37,963,421,372, 8 Cities collected UGX.20,061,189,792 out of which UGX.10,030,594,896 was supposed to be remitted to the Divisions. It was however observed that only UGX.9,621,037,504 (96%) was remitted leading to under remittance of UGX.409,557,393 (4%). Under", "metadata": {"headings": [{"headings_0": {"content": "Out of the budgeted local revenue collections of UGX.37,963,421,372, 8 Cities collected UGX.20,061,189,792 out of which UGX.10,030,594,896 was supposed to be remitted to the Divisions. It was however observed that only UGX.9,621,037,504 (96%) was remitted leading to under remittance of UGX.409,557,393 (4%). Under", "page": 99, "level": 4}}, {"headings_1": {"content": "Paragraph 78 of the Budget Execution Circular (BEC) for the FY 2021/2022, issued by the PS/ST reminded the Cities to utilize 50 percent of the total revenues collected at the centre and the remaining 50 percent to be utilized at the Divisions.", "page": 99, "level": 4}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "remittance of shared revenue affected implementation of planned activities at the division level.", "metadata": {"headings": [{"headings_0": {"content": "Out of the budgeted local revenue collections of UGX.37,963,421,372, 8 Cities collected UGX.20,061,189,792 out of which UGX.10,030,594,896 was supposed to be remitted to the Divisions. It was however observed that only UGX.9,621,037,504 (96%) was remitted leading to under remittance of UGX.409,557,393 (4%). Under", "page": 99, "level": 4}}, {"headings_1": {"content": "Paragraph 78 of the Budget Execution Circular (BEC) for the FY 2021/2022, issued by the PS/ST reminded the Cities to utilize 50 percent of the total revenues collected at the centre and the remaining 50 percent to be utilized at the Divisions.", "page": 99, "level": 4}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers attributed this to funding challenges which forced the cities to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to funding challenges which forced the cities to", "page": 99, "level": 2}}, {"headings_1": {"content": "Out of the budgeted local revenue collections of UGX.37,963,421,372, 8 Cities collected UGX.20,061,189,792 out of which UGX.10,030,594,896 was supposed to be remitted to the Divisions. It was however observed that only UGX.9,621,037,504 (96%) was remitted leading to under remittance of UGX.409,557,393 (4%). Under", "page": 99, "level": 4}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "utilise the funds at the Headquarters.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to funding challenges which forced the cities to", "page": 99, "level": 2}}, {"headings_1": {"content": "Out of the budgeted local revenue collections of UGX.37,963,421,372, 8 Cities collected UGX.20,061,189,792 out of which UGX.10,030,594,896 was supposed to be remitted to the Divisions. It was however observed that only UGX.9,621,037,504 (96%) was remitted leading to under remittance of UGX.409,557,393 (4%). Under", "page": 99, "level": 4}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised MoLG and MoFPED to ensure that the Accounting Officers always comply with the requirement of the Local Governments Act and Guidance of the PS/ST with", "metadata": {"headings": [{"headings_0": {"content": "I advised MoLG and MoFPED to ensure that the Accounting Officers always comply with the requirement of the Local Governments Act and Guidance of the PS/ST with", "page": 99, "level": 4}}, {"headings_1": {"content": "The Accounting Officers attributed this to funding challenges which forced the cities to", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "regards to revenue sharing.", "metadata": {"headings": [{"headings_0": {"content": "I advised MoLG and MoFPED to ensure that the Accounting Officers always comply with the requirement of the Local Governments Act and Guidance of the PS/ST with", "page": 99, "level": 4}}, {"headings_1": {"content": "The Accounting Officers attributed this to funding challenges which forced the cities to", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.15.3Delayed implementation of the approved City structure", "metadata": {"headings": [{"headings_0": {"content": "3.15.3Delayed implementation of the approved City structure", "page": 99, "level": 3}}, {"headings_1": {"content": "I advised MoLG and MoFPED to ensure that the Accounting Officers always comply with the requirement of the Local Governments Act and Guidance of the PS/ST with", "page": 99, "level": 4}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "According to the Guidelines for the implementation of the City structures, the Cabinet under minute 21 (CT 2022) approved the recommended mandate, strategic objectives, functions, staff structures and proposed wage requirements for the new Cities.", "metadata": {"headings": [{"headings_0": {"content": "According to the Guidelines for the implementation of the City structures, the Cabinet under minute 21 (CT 2022) approved the recommended mandate, strategic objectives, functions, staff structures and proposed wage requirements for the new Cities.", "page": 99, "level": 4}}, {"headings_1": {"content": "3.15.3Delayed implementation of the approved City structure", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Guideline 5.6 of these implementation guidelines require City Councils to adopt the customised structure, implement the structure in accordance with the implementation guideline and secure funding for new structure in accordance with Local Government", "metadata": {"headings": [{"headings_0": {"content": "According to the Guidelines for the implementation of the City structures, the Cabinet under minute 21 (CT 2022) approved the recommended mandate, strategic objectives, functions, staff structures and proposed wage requirements for the new Cities.", "page": 99, "level": 4}}, {"headings_1": {"content": "3.15.3Delayed implementation of the approved City structure", "page": 99, "level": 3}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Financial and Accounting Regulations.", "metadata": {"headings": [{"headings_0": {"content": "Financial and Accounting Regulations.", "page": 99, "level": 2}}, {"headings_1": {"content": "According to the Guidelines for the implementation of the City structures, the Cabinet under minute 21 (CT 2022) approved the recommended mandate, strategic objectives, functions, staff structures and proposed wage requirements for the new Cities.", "page": 99, "level": 4}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that all the cities had not implemented the new approved City structure.", "metadata": {"headings": [{"headings_0": {"content": "I noted that all the cities had not implemented the new approved City structure.", "page": 99, "level": 2}}, {"headings_1": {"content": "Financial and Accounting Regulations.", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Consequently, these cities have not been able to fill the staffing gaps which has greatly", "metadata": {"headings": [{"headings_0": {"content": "Consequently, these cities have not been able to fill the staffing gaps which has greatly", "page": 99, "level": 2}}, {"headings_1": {"content": "I noted that all the cities had not implemented the new approved City structure.", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "demoralized employees since most of them are in acting capacity thus affecting the delivery of services.", "metadata": {"headings": [{"headings_0": {"content": "Consequently, these cities have not been able to fill the staffing gaps which has greatly", "page": 99, "level": 2}}, {"headings_1": {"content": "I noted that all the cities had not implemented the new approved City structure.", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers explained that the Cities were yet to receive a validation report from MoPs to be able to implement the staff establishment.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the Cities were yet to receive a validation report from MoPs to be able to implement the staff establishment.", "page": 99, "level": 4}}, {"headings_1": {"content": "Consequently, these cities have not been able to fill the staffing gaps which has greatly", "page": 99, "level": 2}}], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Government through MoPS to expedite the validation exercise to enable recruitment of staff. \n82", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the Cities were yet to receive a validation report from MoPs to be able to implement the staff establishment.", "page": 99, "level": 4}}, {"headings_1": {"content": "Consequently, these cities have not been able to fill the staffing gaps which has greatly", "page": 99, "level": 2}}, [{"headings_0": {"content": "The Accounting Officers explained that the Cities were yet to receive a validation report from MoPs to be able to implement the staff establishment.", "page": 99, "level": 4}}, {"headings_1": {"content": "Consequently, these cities have not been able to fill the staffing gaps which has greatly", "page": 99, "level": 2}}]], "page": 99, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.15.4Transfer of assets and liabilities", "metadata": {"headings": [{"headings_0": {"content": "3.15.4Transfer of assets and liabilities", "page": 100, "level": 3}}, {"headings_1": {"content": "The Accounting Officers explained that the Cities were yet to receive a validation report from MoPs to be able to implement the staff establishment.", "page": 99, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 188 of the Local Governments Act CAP 243, (as amended) provides that at the creation of a new Local Government unit, the Minister shall ensure the equitable sharing of property between the original and new Local Governments.", "metadata": {"headings": [{"headings_0": {"content": "Section 188 of the Local Governments Act CAP 243, (as amended) provides that at the creation of a new Local Government unit, the Minister shall ensure the equitable sharing of property between the original and new Local Governments.", "page": 100, "level": 4}}, {"headings_1": {"content": "3.15.4Transfer of assets and liabilities", "page": 100, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In a letter dated October 21st 2021, the Attorney General guided all Districts to establish their headquarters outside the Cities\u2019 jurisdiction. The immovable assets will naturally pass on to the Cities while movable assets should equitably be shared between the LGs and the New Cities as the Minister shall advise in accordance with Section 188 of the Local Government Act.", "metadata": {"headings": [{"headings_0": {"content": "In a letter dated October 21st 2021, the Attorney General guided all Districts to establish their headquarters outside the Cities\u2019 jurisdiction. The immovable assets will naturally pass on to the Cities while movable assets should equitably be shared between the LGs and the New Cities as the Minister shall advise in accordance with Section 188 of the Local Government Act.", "page": 100, "level": 4}}, {"headings_1": {"content": "Section 188 of the Local Governments Act CAP 243, (as amended) provides that at the creation of a new Local Government unit, the Minister shall ensure the equitable sharing of property between the original and new Local Governments.", "page": 100, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "From my review of the financial statements, asset registers, board of survey reports and interview with management, I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "From my review of the financial statements, asset registers, board of survey reports and interview with management, I made the following observations;", "page": 100, "level": 4}}, {"headings_1": {"content": "In a letter dated October 21st 2021, the Attorney General guided all Districts to establish their headquarters outside the Cities\u2019 jurisdiction. The immovable assets will naturally pass on to the Cities while movable assets should equitably be shared between the LGs and the New Cities as the Minister shall advise in accordance with Section 188 of the Local Government Act.", "page": 100, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Lack of guidance on property sharing", "metadata": {"headings": [{"headings_0": {"content": "a) Lack of guidance on property sharing", "page": 100, "level": 3}}, {"headings_1": {"content": "From my review of the financial statements, asset registers, board of survey reports and interview with management, I made the following observations;", "page": 100, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that the Minister had not issued guidance on the equitable sharing of movable assets contrary to Section 188 of the Local Governments Act. Consequently, the assets of LGs had neither been transferred nor disclosed in the financial statements of the Cities.", "metadata": {"headings": [{"headings_0": {"content": "I noted that the Minister had not issued guidance on the equitable sharing of movable assets contrary to Section 188 of the Local Governments Act. Consequently, the assets of LGs had neither been transferred nor disclosed in the financial statements of the Cities.", "page": 100, "level": 4}}, {"headings_1": {"content": "a) Lack of guidance on property sharing", "page": 100, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Therefore, the financial statements of the Cities do not reflect the correct financial", "metadata": {"headings": [{"headings_0": {"content": "Therefore, the financial statements of the Cities do not reflect the correct financial", "page": 100, "level": 2}}, {"headings_1": {"content": "I noted that the Minister had not issued guidance on the equitable sharing of movable assets contrary to Section 188 of the Local Governments Act. Consequently, the assets of LGs had neither been transferred nor disclosed in the financial statements of the Cities.", "page": 100, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "position at the year end and the assets could be misappropriated during this transitional period.", "metadata": {"headings": [{"headings_0": {"content": "Therefore, the financial statements of the Cities do not reflect the correct financial", "page": 100, "level": 2}}, {"headings_1": {"content": "I noted that the Minister had not issued guidance on the equitable sharing of movable assets contrary to Section 188 of the Local Governments Act. Consequently, the assets of LGs had neither been transferred nor disclosed in the financial statements of the Cities.", "page": 100, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers explained that this was a challenge for them in the absence of guidelines from the Minister responsible for Local Government.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that this was a challenge for them in the absence of guidelines from the Minister responsible for Local Government.", "page": 100, "level": 4}}, {"headings_1": {"content": "Therefore, the financial statements of the Cities do not reflect the correct financial", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "My interaction with MoLG revealed that there challenges in developing guidelines and", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that this was a challenge for them in the absence of guidelines from the Minister responsible for Local Government.", "page": 100, "level": 4}}, {"headings_1": {"content": "Therefore, the financial statements of the Cities do not reflect the correct financial", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "regulations because the earlier guidance and regulations issued by the Minister of Local", "metadata": {"headings": [{"headings_0": {"content": "regulations because the earlier guidance and regulations issued by the Minister of Local", "page": 100, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that this was a challenge for them in the absence of guidelines from the Minister responsible for Local Government.", "page": 100, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "government where challenged in courts of law and Parliament. MoLG indicated that", "metadata": {"headings": [{"headings_0": {"content": "regulations because the earlier guidance and regulations issued by the Minister of Local", "page": 100, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that this was a challenge for them in the absence of guidelines from the Minister responsible for Local Government.", "page": 100, "level": 4}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "they were in the process of amending the Local Government Act.", "metadata": {"headings": [{"headings_0": {"content": "they were in the process of amending the Local Government Act.", "page": 100, "level": 2}}, {"headings_1": {"content": "regulations because the earlier guidance and regulations issued by the Minister of Local", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Government through MoLG to expedite the issuance of property sharing guidelines to streamline the management and use of these properties.", "metadata": {"headings": [{"headings_0": {"content": "they were in the process of amending the Local Government Act.", "page": 100, "level": 2}}, {"headings_1": {"content": "regulations because the earlier guidance and regulations issued by the Minister of Local", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Failure to hand over immovable property", "metadata": {"headings": [{"headings_0": {"content": "b) Failure to hand over immovable property", "page": 100, "level": 3}}, {"headings_1": {"content": "they were in the process of amending the Local Government Act.", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that the DLGs from which the 10 Cities were carved have not released", "metadata": {"headings": [{"headings_0": {"content": "I noted that the DLGs from which the 10 Cities were carved have not released", "page": 100, "level": 2}}, {"headings_1": {"content": "b) Failure to hand over immovable property", "page": 100, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "immovable property such as administration blocks, land and other assets from sub-", "metadata": {"headings": [{"headings_0": {"content": "I noted that the DLGs from which the 10 Cities were carved have not released", "page": 100, "level": 2}}, {"headings_1": {"content": "b) Failure to hand over immovable property", "page": 100, "level": 3}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "counties and divisions that were annexed contrary to guidance of the Attorney General.", "metadata": {"headings": [{"headings_0": {"content": "counties and divisions that were annexed contrary to guidance of the Attorney General.", "page": 100, "level": 2}}, {"headings_1": {"content": "I noted that the DLGs from which the 10 Cities were carved have not released", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "This has created conflicts that have affected the operations of the Cities thus affecting", "metadata": {"headings": [{"headings_0": {"content": "This has created conflicts that have affected the operations of the Cities thus affecting", "page": 100, "level": 2}}, {"headings_1": {"content": "counties and divisions that were annexed contrary to guidance of the Attorney General.", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "service delivery. \nThe Accounting Officers acknowledged the observation and attributed it to lack of", "metadata": {"headings": [{"headings_0": {"content": "This has created conflicts that have affected the operations of the Cities thus affecting", "page": 100, "level": 2}}, {"headings_1": {"content": "counties and divisions that were annexed contrary to guidance of the Attorney General.", "page": 100, "level": 2}}, [{"headings_0": {"content": "This has created conflicts that have affected the operations of the Cities thus affecting", "page": 100, "level": 2}}, {"headings_1": {"content": "counties and divisions that were annexed contrary to guidance of the Attorney General.", "page": 100, "level": 2}}]], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "guidelines from the Minister responsible for Local Government.", "metadata": {"headings": [{"headings_0": {"content": "guidelines from the Minister responsible for Local Government.", "page": 100, "level": 2}}, {"headings_1": {"content": "This has created conflicts that have affected the operations of the Cities thus affecting", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Government through MoLG should expedite the issuance of property sharing guidelines", "metadata": {"headings": [{"headings_0": {"content": "Government through MoLG should expedite the issuance of property sharing guidelines", "page": 100, "level": 2}}, {"headings_1": {"content": "guidelines from the Minister responsible for Local Government.", "page": 100, "level": 2}}], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to streamline the management and use of these properties. \n83", "metadata": {"headings": [{"headings_0": {"content": "Government through MoLG should expedite the issuance of property sharing guidelines", "page": 100, "level": 2}}, {"headings_1": {"content": "guidelines from the Minister responsible for Local Government.", "page": 100, "level": 2}}, [{"headings_0": {"content": "Government through MoLG should expedite the issuance of property sharing guidelines", "page": 100, "level": 2}}, {"headings_1": {"content": "guidelines from the Minister responsible for Local Government.", "page": 100, "level": 2}}]], "page": 100, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c) Non-disclosure of liabilities", "metadata": {"headings": [{"headings_0": {"content": "c) Non-disclosure of liabilities", "page": 101, "level": 3}}, {"headings_1": {"content": "Government through MoLG should expedite the issuance of property sharing guidelines", "page": 100, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that there were liabilities in 5 Cities amounting to UGX.1,763,698,264 resulting from the merger of 75 LLGs. These liabilities were not disclosed in the entities\u2019 financial", "metadata": {"headings": [{"headings_0": {"content": "I noted that there were liabilities in 5 Cities amounting to UGX.1,763,698,264 resulting from the merger of 75 LLGs. These liabilities were not disclosed in the entities\u2019 financial", "page": 101, "level": 4}}, {"headings_1": {"content": "c) Non-disclosure of liabilities", "page": 101, "level": 3}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "statements as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "I noted that there were liabilities in 5 Cities amounting to UGX.1,763,698,264 resulting from the merger of 75 LLGs. These liabilities were not disclosed in the entities\u2019 financial", "page": 101, "level": 4}}, {"headings_1": {"content": "c) Non-disclosure of liabilities", "page": 101, "level": 3}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 36: Non-disclosure of liabilities", "metadata": {"headings": [{"headings_0": {"content": "Table 36: Non-disclosure of liabilities", "page": 101, "level": 2}}, {"headings_1": {"content": "I noted that there were liabilities in 5 Cities amounting to UGX.1,763,698,264 resulting from the merger of 75 LLGs. These liabilities were not disclosed in the entities\u2019 financial", "page": 101, "level": 4}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1.", "Jinja", "1,320,853,586"], ["2.", "Mbarara", "187,992,208"], ["3.", "Mbale", "75,946,748"], ["4.", "Soroti", "12,300,210"], ["5.", "Fort portal", "166,605,512"], ["", "Total", "1,763,698,264"]], "metadata": {"headings": [{"headings_0": {"content": "Table 36: Non-disclosure of liabilities", "page": 101, "level": 2}}, {"headings_1": {"content": "I noted that there were liabilities in 5 Cities amounting to UGX.1,763,698,264 resulting from the merger of 75 LLGs. These liabilities were not disclosed in the entities\u2019 financial", "page": 101, "level": 4}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "City", "Amount (UGX)"], "type": "table"}}, {"content": "I further noted that Hoima, Lira, Masaka and Arua cities had not reconciled the position", "metadata": {"headings": [{"headings_0": {"content": "I further noted that Hoima, Lira, Masaka and Arua cities had not reconciled the position", "page": 101, "level": 2}}, {"headings_1": {"content": "Table 36: Non-disclosure of liabilities", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of liabilities as at the close of the financial year due to insufficient information.", "metadata": {"headings": [{"headings_0": {"content": "I further noted that Hoima, Lira, Masaka and Arua cities had not reconciled the position", "page": 101, "level": 2}}, {"headings_1": {"content": "Table 36: Non-disclosure of liabilities", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Delayed settlement of these obligations will lead to litigation thus a loss to Government", "metadata": {"headings": [{"headings_0": {"content": "Delayed settlement of these obligations will lead to litigation thus a loss to Government", "page": 101, "level": 2}}, {"headings_1": {"content": "I further noted that Hoima, Lira, Masaka and Arua cities had not reconciled the position", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "through court fines. \nThe Accounting Officers explained that the liabilities for the Municipal Council were taken over by the Cities and are being settled as and when the funds are made available.", "metadata": {"headings": [{"headings_0": {"content": "Delayed settlement of these obligations will lead to litigation thus a loss to Government", "page": 101, "level": 2}}, {"headings_1": {"content": "I further noted that Hoima, Lira, Masaka and Arua cities had not reconciled the position", "page": 101, "level": 2}}, [{"headings_0": {"content": "Delayed settlement of these obligations will lead to litigation thus a loss to Government", "page": 101, "level": 2}}, {"headings_1": {"content": "I further noted that Hoima, Lira, Masaka and Arua cities had not reconciled the position", "page": 101, "level": 2}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During my interaction with the Accountant General indicated that the Office of the Accountant General is yet to provide guidance on the presentation and disclosure of", "metadata": {"headings": [{"headings_0": {"content": "During my interaction with the Accountant General indicated that the Office of the Accountant General is yet to provide guidance on the presentation and disclosure of", "page": 101, "level": 4}}, {"headings_1": {"content": "Delayed settlement of these obligations will lead to litigation thus a loss to Government", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "liabilities. \nI advised Government through the MoFPED to ensure that Accounting Officer disclose these arrears in the financial statements and budget for them accordingly.", "metadata": {"headings": [{"headings_0": {"content": "During my interaction with the Accountant General indicated that the Office of the Accountant General is yet to provide guidance on the presentation and disclosure of", "page": 101, "level": 4}}, {"headings_1": {"content": "Delayed settlement of these obligations will lead to litigation thus a loss to Government", "page": 101, "level": 2}}, [{"headings_0": {"content": "During my interaction with the Accountant General indicated that the Office of the Accountant General is yet to provide guidance on the presentation and disclosure of", "page": 101, "level": 4}}, {"headings_1": {"content": "Delayed settlement of these obligations will lead to litigation thus a loss to Government", "page": 101, "level": 2}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.15.5Implementation Challenges", "metadata": {"headings": [{"headings_0": {"content": "3.15.5Implementation Challenges", "page": 101, "level": 3}}, {"headings_1": {"content": "During my interaction with the Accountant General indicated that the Office of the Accountant General is yet to provide guidance on the presentation and disclosure of", "page": 101, "level": 4}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted a number of challenges regarding operationalization of the Cities. These have", "metadata": {"headings": [{"headings_0": {"content": "I noted a number of challenges regarding operationalization of the Cities. These have", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.5Implementation Challenges", "page": 101, "level": 3}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "been summarised in below;", "metadata": {"headings": [{"headings_0": {"content": "I noted a number of challenges regarding operationalization of the Cities. These have", "page": 101, "level": 2}}, {"headings_1": {"content": "3.15.5Implementation Challenges", "page": 101, "level": 3}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Failure to fund operations. The cities did not receive any additional grants except", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Failure to fund operations. The cities did not receive any additional grants except", "page": 101, "level": 2}}, {"headings_1": {"content": "I noted a number of challenges regarding operationalization of the Cities. These have", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "for increase in wage to cater for salaries of annexed staff.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Failure to fund operations. The cities did not receive any additional grants except", "page": 101, "level": 2}}, {"headings_1": {"content": "I noted a number of challenges regarding operationalization of the Cities. These have", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Limited Office space and inadequate Office Equipment.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Limited Office space and inadequate Office Equipment.", "page": 101, "level": 2}}, {"headings_1": {"content": "\uf0b7 Failure to fund operations. The cities did not receive any additional grants except", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Inadequate funding hinders implementation of the Cities\u2019 mandate.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate funding hinders implementation of the Cities\u2019 mandate.", "page": 101, "level": 2}}, {"headings_1": {"content": "\uf0b7 Limited Office space and inadequate Office Equipment.", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officers explained that the challenge of sharing of assets between the District and City had caused inadequate office accommodation.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the challenge of sharing of assets between the District and City had caused inadequate office accommodation.", "page": 101, "level": 4}}, {"headings_1": {"content": "Inadequate funding hinders implementation of the Cities\u2019 mandate.", "page": 101, "level": 2}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised MoFPED to ensure that budgeted funds are released to the cities. I also", "metadata": {"headings": [{"headings_0": {"content": "I advised MoFPED to ensure that budgeted funds are released to the cities. I also", "page": 101, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the challenge of sharing of assets between the District and City had caused inadequate office accommodation.", "page": 101, "level": 4}}], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "advised the MoLG/ MoFPED to engage development partners for an increase in funding. \n84", "metadata": {"headings": [{"headings_0": {"content": "I advised MoFPED to ensure that budgeted funds are released to the cities. I also", "page": 101, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the challenge of sharing of assets between the District and City had caused inadequate office accommodation.", "page": 101, "level": 4}}, [{"headings_0": {"content": "I advised MoFPED to ensure that budgeted funds are released to the cities. I also", "page": 101, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the challenge of sharing of assets between the District and City had caused inadequate office accommodation.", "page": 101, "level": 4}}]], "page": 101, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 102, "level": 3}}, {"headings_1": {"content": "I advised MoFPED to ensure that budgeted funds are released to the cities. I also", "page": 101, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In the bid to streamline the operationalisation of new cities, there is need for Ministry of Local Government to fast track the amendment of the Local Governments Act.", "metadata": {"headings": [{"headings_0": {"content": "In the bid to streamline the operationalisation of new cities, there is need for Ministry of Local Government to fast track the amendment of the Local Governments Act.", "page": 102, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 102, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "3.16 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "3.16 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT)", "page": 102, "level": 3}}, {"headings_1": {"content": "In the bid to streamline the operationalisation of new cities, there is need for Ministry of Local Government to fast track the amendment of the Local Governments Act.", "page": 102, "level": 4}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "During the Financial years 2018/2019, 2019/2020, and 2020/2021 Government released UGX.81,640,150,547 and contracted firms to construction Seed school and", "metadata": {"headings": [{"headings_0": {"content": "During the Financial years 2018/2019, 2019/2020, and 2020/2021 Government released UGX.81,640,150,547 and contracted firms to construction Seed school and", "page": 102, "level": 4}}, {"headings_1": {"content": "3.16 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT)", "page": 102, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Health centres in 43 HLGs. \nOver the years the UGIFT program has faced implementation challenges and therefore that projects have either stalled, remained incomplete or have been abandoned raising stake holders\u2019 concerns. \nConsequently, during the financial year 2021/2022, I sampled 41 projects in Education and 58 Health in 43 HLGs to assess the extent of project implementation. I made the following observation;", "metadata": {"headings": [{"headings_0": {"content": "During the Financial years 2018/2019, 2019/2020, and 2020/2021 Government released UGX.81,640,150,547 and contracted firms to construction Seed school and", "page": 102, "level": 4}}, {"headings_1": {"content": "3.16 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT)", "page": 102, "level": 3}}, [{"headings_0": {"content": "During the Financial years 2018/2019, 2019/2020, and 2020/2021 Government released UGX.81,640,150,547 and contracted firms to construction Seed school and", "page": 102, "level": 4}}, {"headings_1": {"content": "3.16 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT)", "page": 102, "level": 3}}], [{"headings_0": {"content": "During the Financial years 2018/2019, 2019/2020, and 2020/2021 Government released UGX.81,640,150,547 and contracted firms to construction Seed school and", "page": 102, "level": 4}}, {"headings_1": {"content": "3.16 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT)", "page": 102, "level": 3}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.16.1Failure to absorb project funds", "metadata": {"headings": [{"headings_0": {"content": "3.16.1Failure to absorb project funds", "page": 102, "level": 3}}, {"headings_1": {"content": "During the Financial years 2018/2019, 2019/2020, and 2020/2021 Government released UGX.81,640,150,547 and contracted firms to construction Seed school and", "page": 102, "level": 4}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that a sample of 39 projects in Education and 51 projects failed to absorb funds availed to them form implementation of activities and as a result a total of UGX.48,596,056,121 remained on projects accounts.", "metadata": {"headings": [{"headings_0": {"content": "3.16.1Failure to absorb project funds", "page": 102, "level": 3}}, {"headings_1": {"content": "During the Financial years 2018/2019, 2019/2020, and 2020/2021 Government released UGX.81,640,150,547 and contracted firms to construction Seed school and", "page": 102, "level": 4}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that in 43 HLGs, out of the total receipts of UGX.81,640,150,547, UGX.33,044,094,426 was spent representing absorption level of 40%. I further noted", "metadata": {"headings": [{"headings_0": {"content": "I noted that in 43 HLGs, out of the total receipts of UGX.81,640,150,547, UGX.33,044,094,426 was spent representing absorption level of 40%. I further noted", "page": 102, "level": 4}}, {"headings_1": {"content": "3.16.1Failure to absorb project funds", "page": 102, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "there were delays in procurement processes in 40 HLGs which delayed the commencement of works. Details are in appendix 10 a. \nUnder absorption of funds limits the implementation of planned activities thus affecting service delivery.", "metadata": {"headings": [{"headings_0": {"content": "I noted that in 43 HLGs, out of the total receipts of UGX.81,640,150,547, UGX.33,044,094,426 was spent representing absorption level of 40%. I further noted", "page": 102, "level": 4}}, {"headings_1": {"content": "3.16.1Failure to absorb project funds", "page": 102, "level": 3}}, [{"headings_0": {"content": "I noted that in 43 HLGs, out of the total receipts of UGX.81,640,150,547, UGX.33,044,094,426 was spent representing absorption level of 40%. I further noted", "page": 102, "level": 4}}, {"headings_1": {"content": "3.16.1Failure to absorb project funds", "page": 102, "level": 3}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that there was delayed procurement of the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that there was delayed procurement of the", "page": 102, "level": 2}}, {"headings_1": {"content": "I noted that in 43 HLGs, out of the total receipts of UGX.81,640,150,547, UGX.33,044,094,426 was spent representing absorption level of 40%. I further noted", "page": 102, "level": 4}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "contractors as well as delayed release of funds.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that there was delayed procurement of the", "page": 102, "level": 2}}, {"headings_1": {"content": "I noted that in 43 HLGs, out of the total receipts of UGX.81,640,150,547, UGX.33,044,094,426 was spent representing absorption level of 40%. I further noted", "page": 102, "level": 4}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to address the bottle necks that impede on the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to address the bottle necks that impede on the", "page": 102, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that there was delayed procurement of the", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implementation of activities to avoid funds being swept back.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to address the bottle necks that impede on the", "page": 102, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that there was delayed procurement of the", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.16.2Delayed progress of works/constructions", "metadata": {"headings": [{"headings_0": {"content": "3.16.2Delayed progress of works/constructions", "page": 102, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to address the bottle necks that impede on the", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted slow progress and non-commencement of works in 29 projects with budget costs UGX.21,617,416,824 in 24 HLGs. Details are in appendix 10 b.", "metadata": {"headings": [{"headings_0": {"content": "I noted slow progress and non-commencement of works in 29 projects with budget costs UGX.21,617,416,824 in 24 HLGs. Details are in appendix 10 b.", "page": 102, "level": 4}}, {"headings_1": {"content": "3.16.2Delayed progress of works/constructions", "page": 102, "level": 3}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Of the delayed 29 projects, there were 2 abandoned projects in 2 HLGs.", "metadata": {"headings": [{"headings_0": {"content": "Of the delayed 29 projects, there were 2 abandoned projects in 2 HLGs.", "page": 102, "level": 2}}, {"headings_1": {"content": "I noted slow progress and non-commencement of works in 29 projects with budget costs UGX.21,617,416,824 in 24 HLGs. Details are in appendix 10 b.", "page": 102, "level": 4}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A comparison of the expected dates of completion of works and progress at the time", "metadata": {"headings": [{"headings_0": {"content": "A comparison of the expected dates of completion of works and progress at the time", "page": 102, "level": 2}}, {"headings_1": {"content": "Of the delayed 29 projects, there were 2 abandoned projects in 2 HLGs.", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of audit inspection revealed delays in works ranging from 1 to 42 months.", "metadata": {"headings": [{"headings_0": {"content": "A comparison of the expected dates of completion of works and progress at the time", "page": 102, "level": 2}}, {"headings_1": {"content": "Of the delayed 29 projects, there were 2 abandoned projects in 2 HLGs.", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "As a consequence, the anticipated objective of service delivery to the communities was not achieved. In addition, in order to complete the project, more time will be required", "metadata": {"headings": [{"headings_0": {"content": "As a consequence, the anticipated objective of service delivery to the communities was not achieved. In addition, in order to complete the project, more time will be required", "page": 102, "level": 4}}, {"headings_1": {"content": "A comparison of the expected dates of completion of works and progress at the time", "page": 102, "level": 2}}], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to re-tender the works causing extra delays to deliver services to the community. \n85", "metadata": {"headings": [{"headings_0": {"content": "As a consequence, the anticipated objective of service delivery to the communities was not achieved. In addition, in order to complete the project, more time will be required", "page": 102, "level": 4}}, {"headings_1": {"content": "A comparison of the expected dates of completion of works and progress at the time", "page": 102, "level": 2}}, [{"headings_0": {"content": "As a consequence, the anticipated objective of service delivery to the communities was not achieved. In addition, in order to complete the project, more time will be required", "page": 102, "level": 4}}, {"headings_1": {"content": "A comparison of the expected dates of completion of works and progress at the time", "page": 102, "level": 2}}]], "page": 102, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers attributed delayed completion of works to weaknesses in", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed delayed completion of works to weaknesses in", "page": 103, "level": 2}}, {"headings_1": {"content": "As a consequence, the anticipated objective of service delivery to the communities was not achieved. In addition, in order to complete the project, more time will be required", "page": 102, "level": 4}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "contract supervision, limited capacity of contractors in terms of equipment, finance", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed delayed completion of works to weaknesses in", "page": 103, "level": 2}}, {"headings_1": {"content": "As a consequence, the anticipated objective of service delivery to the communities was not achieved. In addition, in order to complete the project, more time will be required", "page": 102, "level": 4}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and human resources as well as the effects of Covid-19 restrictions that curtailed", "metadata": {"headings": [{"headings_0": {"content": "and human resources as well as the effects of Covid-19 restrictions that curtailed", "page": 103, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed delayed completion of works to weaknesses in", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "mobilisation of equipment, materials and manpower.", "metadata": {"headings": [{"headings_0": {"content": "and human resources as well as the effects of Covid-19 restrictions that curtailed", "page": 103, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed delayed completion of works to weaknesses in", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I informed the Accounting Officer that the matter will be brought to the attention of", "metadata": {"headings": [{"headings_0": {"content": "I informed the Accounting Officer that the matter will be brought to the attention of", "page": 103, "level": 2}}, {"headings_1": {"content": "and human resources as well as the effects of Covid-19 restrictions that curtailed", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the relevant authorities.", "metadata": {"headings": [{"headings_0": {"content": "I informed the Accounting Officer that the matter will be brought to the attention of", "page": 103, "level": 2}}, {"headings_1": {"content": "and human resources as well as the effects of Covid-19 restrictions that curtailed", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.16.3Payments to UPDF Engineers Brigade for Construction Works", "metadata": {"headings": [{"headings_0": {"content": "3.16.3Payments to UPDF Engineers Brigade for Construction Works", "page": 103, "level": 3}}, {"headings_1": {"content": "I informed the Accounting Officer that the matter will be brought to the attention of", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The MoH and MoLG signed a MoU on 5th November, 2021 with the Ministry of Defence & Veterans Affairs (MoDVA) to undertake construction of Health facilities using the UPDF Engineers Brigade. \nTo operationalise the arrangement, the LGs were also required to sign implementation agreements/MoUs with the Engineers Brigade, in which;", "metadata": {"headings": [{"headings_0": {"content": "3.16.3Payments to UPDF Engineers Brigade for Construction Works", "page": 103, "level": 3}}, {"headings_1": {"content": "I informed the Accounting Officer that the matter will be brought to the attention of", "page": 103, "level": 2}}, [{"headings_0": {"content": "3.16.3Payments to UPDF Engineers Brigade for Construction Works", "page": 103, "level": 3}}, {"headings_1": {"content": "I informed the Accounting Officer that the matter will be brought to the attention of", "page": 103, "level": 2}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The LGs were to advance 30% funds for the total project cost to the Engineers Brigade. \uf0b7 Payments to the Engineers Brigade should be supported by certification of previous works by the LG and requisitions for subsequent works done as agreed", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The LGs were to advance 30% funds for the total project cost to the Engineers Brigade. \uf0b7 Payments to the Engineers Brigade should be supported by certification of previous works by the LG and requisitions for subsequent works done as agreed", "page": 103, "level": 4}}, {"headings_1": {"content": "3.16.3Payments to UPDF Engineers Brigade for Construction Works", "page": 103, "level": 3}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in the drawings, price schedule and BoQs.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The LGs were to advance 30% funds for the total project cost to the Engineers Brigade. \uf0b7 Payments to the Engineers Brigade should be supported by certification of previous works by the LG and requisitions for subsequent works done as agreed", "page": 103, "level": 4}}, {"headings_1": {"content": "3.16.3Payments to UPDF Engineers Brigade for Construction Works", "page": 103, "level": 3}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The Engineers Brigade submits a Project Implementation Schedule to Project", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Engineers Brigade submits a Project Implementation Schedule to Project", "page": 103, "level": 2}}, {"headings_1": {"content": "\uf0b7 The LGs were to advance 30% funds for the total project cost to the Engineers Brigade. \uf0b7 Payments to the Engineers Brigade should be supported by certification of previous works by the LG and requisitions for subsequent works done as agreed", "page": 103, "level": 4}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management Teams of the LGs prior to commencement of works, to enable progress monitoring. \nDuring my audit, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Engineers Brigade submits a Project Implementation Schedule to Project", "page": 103, "level": 2}}, {"headings_1": {"content": "\uf0b7 The LGs were to advance 30% funds for the total project cost to the Engineers Brigade. \uf0b7 Payments to the Engineers Brigade should be supported by certification of previous works by the LG and requisitions for subsequent works done as agreed", "page": 103, "level": 4}}, [{"headings_0": {"content": "\uf0b7 The Engineers Brigade submits a Project Implementation Schedule to Project", "page": 103, "level": 2}}, {"headings_1": {"content": "\uf0b7 The LGs were to advance 30% funds for the total project cost to the Engineers Brigade. \uf0b7 Payments to the Engineers Brigade should be supported by certification of previous works by the LG and requisitions for subsequent works done as agreed", "page": 103, "level": 4}}]], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a) Funds advanced", "metadata": {"headings": [{"headings_0": {"content": "a) Funds advanced", "page": 103, "level": 3}}, {"headings_1": {"content": "\uf0b7 The Engineers Brigade submits a Project Implementation Schedule to Project", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "88 projects in the LGs worth UGX.14,901,441,747 were awarded to the Engineers", "metadata": {"headings": [{"headings_0": {"content": "a) Funds advanced", "page": 103, "level": 3}}, {"headings_1": {"content": "\uf0b7 The Engineers Brigade submits a Project Implementation Schedule to Project", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Brigade, of which UGX.12,168,409,694 (82%) had been advanced by year end, contrary to the requirement of advancing 30% of the contract sum. The Accounting", "metadata": {"headings": [{"headings_0": {"content": "Brigade, of which UGX.12,168,409,694 (82%) had been advanced by year end, contrary to the requirement of advancing 30% of the contract sum. The Accounting", "page": 103, "level": 4}}, {"headings_1": {"content": "a) Funds advanced", "page": 103, "level": 3}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Officers attributed it to the guidance by the PS MoH to release all funds meant for the", "metadata": {"headings": [{"headings_0": {"content": "Brigade, of which UGX.12,168,409,694 (82%) had been advanced by year end, contrary to the requirement of advancing 30% of the contract sum. The Accounting", "page": 103, "level": 4}}, {"headings_1": {"content": "a) Funds advanced", "page": 103, "level": 3}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "construction of UgIFT projects to avoid funds being returned to the consolidated fund.", "metadata": {"headings": [{"headings_0": {"content": "construction of UgIFT projects to avoid funds being returned to the consolidated fund.", "page": 103, "level": 2}}, {"headings_1": {"content": "Brigade, of which UGX.12,168,409,694 (82%) had been advanced by year end, contrary to the requirement of advancing 30% of the contract sum. The Accounting", "page": 103, "level": 4}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "By the time of writing this report (December 2022) only UGX.6,819,552,726 (56%)", "metadata": {"headings": [{"headings_0": {"content": "construction of UgIFT projects to avoid funds being returned to the consolidated fund.", "page": 103, "level": 2}}, {"headings_1": {"content": "Brigade, of which UGX.12,168,409,694 (82%) had been advanced by year end, contrary to the requirement of advancing 30% of the contract sum. The Accounting", "page": 103, "level": 4}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "had been released by the Brigade for project implementation with a balance of", "metadata": {"headings": [{"headings_0": {"content": "had been released by the Brigade for project implementation with a balance of", "page": 103, "level": 2}}, {"headings_1": {"content": "construction of UgIFT projects to avoid funds being returned to the consolidated fund.", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX.5,348,856,968 remaining unutilised.", "metadata": {"headings": [{"headings_0": {"content": "had been released by the Brigade for project implementation with a balance of", "page": 103, "level": 2}}, {"headings_1": {"content": "construction of UgIFT projects to avoid funds being returned to the consolidated fund.", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that funds advances were taken as transfers and expensed in the statements", "metadata": {"headings": [{"headings_0": {"content": "I noted that funds advances were taken as transfers and expensed in the statements", "page": 103, "level": 2}}, {"headings_1": {"content": "had been released by the Brigade for project implementation with a balance of", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of financial performance instead of recognizing them as receivables in the statements of financial position, thus misstating the entities\u2019 surplus/deficit for the year and thus the closing net financial worth.", "metadata": {"headings": [{"headings_0": {"content": "I noted that funds advances were taken as transfers and expensed in the statements", "page": 103, "level": 2}}, {"headings_1": {"content": "had been released by the Brigade for project implementation with a balance of", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Delays in utilization of advanced funds led to delayed completion of projects thus", "metadata": {"headings": [{"headings_0": {"content": "Delays in utilization of advanced funds led to delayed completion of projects thus", "page": 103, "level": 2}}, {"headings_1": {"content": "I noted that funds advances were taken as transfers and expensed in the statements", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "affecting timely delivery service to the communities.", "metadata": {"headings": [{"headings_0": {"content": "Delays in utilization of advanced funds led to delayed completion of projects thus", "page": 103, "level": 2}}, {"headings_1": {"content": "I noted that funds advances were taken as transfers and expensed in the statements", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Status of Projects", "metadata": {"headings": [{"headings_0": {"content": "b) Status of Projects", "page": 103, "level": 3}}, {"headings_1": {"content": "Delays in utilization of advanced funds led to delayed completion of projects thus", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "According to Status report (30 November 2022) on MoLG projects by the Engineers", "metadata": {"headings": [{"headings_0": {"content": "According to Status report (30 November 2022) on MoLG projects by the Engineers", "page": 103, "level": 2}}, {"headings_1": {"content": "b) Status of Projects", "page": 103, "level": 3}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "brigade, the physical progress of works for 88 projects was at 47%, as detailed in", "metadata": {"headings": [{"headings_0": {"content": "According to Status report (30 November 2022) on MoLG projects by the Engineers", "page": 103, "level": 2}}, {"headings_1": {"content": "b) Status of Projects", "page": 103, "level": 3}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 10 c.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 c.", "page": 103, "level": 3}}, {"headings_1": {"content": "According to Status report (30 November 2022) on MoLG projects by the Engineers", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "86", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 c.", "page": 103, "level": 3}}, {"headings_1": {"content": "According to Status report (30 November 2022) on MoLG projects by the Engineers", "page": 103, "level": 2}}], "page": 103, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "My inspection of 81 (92%) projects worth UGX14,744,224,567 revealed that works", "metadata": {"headings": [{"headings_0": {"content": "My inspection of 81 (92%) projects worth UGX14,744,224,567 revealed that works", "page": 104, "level": 2}}, {"headings_1": {"content": "Appendix 10 c.", "page": 103, "level": 3}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "were still ongoing, while 7 projects in Namutumba DLG worth UGX.157,217,180 had", "metadata": {"headings": [{"headings_0": {"content": "My inspection of 81 (92%) projects worth UGX14,744,224,567 revealed that works", "page": 104, "level": 2}}, {"headings_1": {"content": "Appendix 10 c.", "page": 103, "level": 3}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "not commenced because land had not been handed over to the Engineers Brigade.", "metadata": {"headings": [{"headings_0": {"content": "not commenced because land had not been handed over to the Engineers Brigade.", "page": 104, "level": 2}}, {"headings_1": {"content": "My inspection of 81 (92%) projects worth UGX14,744,224,567 revealed that works", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Accounting Officers attributed the delayed commencement of construction works to", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officers attributed the delayed commencement of construction works to", "page": 104, "level": 2}}, {"headings_1": {"content": "not commenced because land had not been handed over to the Engineers Brigade.", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "lack of capacity by the Engineers Brigade to implement all LG projects.", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officers attributed the delayed commencement of construction works to", "page": 104, "level": 2}}, {"headings_1": {"content": "not commenced because land had not been handed over to the Engineers Brigade.", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advise Government to ensure that in future timely instructions are communicated to LGs to enable implementation of Government projects. Meanwhile the stalled projects", "metadata": {"headings": [{"headings_0": {"content": "I advise Government to ensure that in future timely instructions are communicated to LGs to enable implementation of Government projects. Meanwhile the stalled projects", "page": 104, "level": 4}}, {"headings_1": {"content": "Accounting Officers attributed the delayed commencement of construction works to", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "should be started and expedited.", "metadata": {"headings": [{"headings_0": {"content": "I advise Government to ensure that in future timely instructions are communicated to LGs to enable implementation of Government projects. Meanwhile the stalled projects", "page": 104, "level": 4}}, {"headings_1": {"content": "Accounting Officers attributed the delayed commencement of construction works to", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.16.4Uganda Support to Municipal Infrastructure Development Program (USMID-AF) \u2013 Refugee Hosting Districts", "metadata": {"headings": [{"headings_0": {"content": "3.16.4Uganda Support to Municipal Infrastructure Development Program (USMID-AF) \u2013 Refugee Hosting Districts", "page": 104, "level": 8}}, {"headings_1": {"content": "I advise Government to ensure that in future timely instructions are communicated to LGs to enable implementation of Government projects. Meanwhile the stalled projects", "page": 104, "level": 4}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Uganda Support to Municipal Infrastructure Development Program (USMID-AF) is a 5 year program being implemented by the Government of Uganda, through the", "metadata": {"headings": [{"headings_0": {"content": "The Uganda Support to Municipal Infrastructure Development Program (USMID-AF) is a 5 year program being implemented by the Government of Uganda, through the", "page": 104, "level": 4}}, {"headings_1": {"content": "3.16.4Uganda Support to Municipal Infrastructure Development Program (USMID-AF) \u2013 Refugee Hosting Districts", "page": 104, "level": 8}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Ministry of Lands, Housing and Urban Development (MoLHUD), with the aim of", "metadata": {"headings": [{"headings_0": {"content": "The Uganda Support to Municipal Infrastructure Development Program (USMID-AF) is a 5 year program being implemented by the Government of Uganda, through the", "page": 104, "level": 4}}, {"headings_1": {"content": "3.16.4Uganda Support to Municipal Infrastructure Development Program (USMID-AF) \u2013 Refugee Hosting Districts", "page": 104, "level": 8}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "enhancing service delivery through improved local infrastructure in 11 Local Governments (LGs) hosting refugees effective Financial Year 2018/2019.", "metadata": {"headings": [{"headings_0": {"content": "enhancing service delivery through improved local infrastructure in 11 Local Governments (LGs) hosting refugees effective Financial Year 2018/2019.", "page": 104, "level": 4}}, {"headings_1": {"content": "The Uganda Support to Municipal Infrastructure Development Program (USMID-AF) is a 5 year program being implemented by the Government of Uganda, through the", "page": 104, "level": 4}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "With the Financial Year 2021/22 being its fourth year of implementation, there has", "metadata": {"headings": [{"headings_0": {"content": "With the Financial Year 2021/22 being its fourth year of implementation, there has", "page": 104, "level": 2}}, {"headings_1": {"content": "enhancing service delivery through improved local infrastructure in 11 Local Governments (LGs) hosting refugees effective Financial Year 2018/2019.", "page": 104, "level": 4}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "been a notable delay in the commencement of the infrastructure projects in the beneficiary Districts.", "metadata": {"headings": [{"headings_0": {"content": "With the Financial Year 2021/22 being its fourth year of implementation, there has", "page": 104, "level": 2}}, {"headings_1": {"content": "enhancing service delivery through improved local infrastructure in 11 Local Governments (LGs) hosting refugees effective Financial Year 2018/2019.", "page": 104, "level": 4}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During the FY2021/22, MoLHUD transferred UGX.50,119,497,453 to the 11 implementing LGs. I audited the implementation of the program to establish the status", "metadata": {"headings": [{"headings_0": {"content": "During the FY2021/22, MoLHUD transferred UGX.50,119,497,453 to the 11 implementing LGs. I audited the implementation of the program to establish the status", "page": 104, "level": 4}}, {"headings_1": {"content": "With the Financial Year 2021/22 being its fourth year of implementation, there has", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of implementation and below is a summary of my findings, details of which are included in individual reports that have been issued separately;", "metadata": {"headings": [{"headings_0": {"content": "During the FY2021/22, MoLHUD transferred UGX.50,119,497,453 to the 11 implementing LGs. I audited the implementation of the program to establish the status", "page": 104, "level": 4}}, {"headings_1": {"content": "With the Financial Year 2021/22 being its fourth year of implementation, there has", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "A. Funding and Absorption", "metadata": {"headings": [{"headings_0": {"content": "A. Funding and Absorption", "page": 104, "level": 3}}, {"headings_1": {"content": "During the FY2021/22, MoLHUD transferred UGX.50,119,497,453 to the 11 implementing LGs. I audited the implementation of the program to establish the status", "page": 104, "level": 4}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the approved USMID-AF budget allocation for the Financial Year 2021/2022", "metadata": {"headings": [{"headings_0": {"content": "A. Funding and Absorption", "page": 104, "level": 3}}, {"headings_1": {"content": "During the FY2021/22, MoLHUD transferred UGX.50,119,497,453 to the 11 implementing LGs. I audited the implementation of the program to establish the status", "page": 104, "level": 4}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and noted that 11 entities had approved total budgets of UGX.54,254,412,669, out of which, only UGX.50,119,497,453 (92%) was received, leading to a shortfall of UGX.4,134,915,216 (8%) as shown in the table below and Appendix 11 a.", "metadata": {"headings": [{"headings_0": {"content": "and noted that 11 entities had approved total budgets of UGX.54,254,412,669, out of which, only UGX.50,119,497,453 (92%) was received, leading to a shortfall of UGX.4,134,915,216 (8%) as shown in the table below and Appendix 11 a.", "page": 104, "level": 4}}, {"headings_1": {"content": "A. Funding and Absorption", "page": 104, "level": 3}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table 37: Funding and absorption of USMID-AF", "metadata": {"headings": [{"headings_0": {"content": "Table 37: Funding and absorption of USMID-AF", "page": 104, "level": 2}}, {"headings_1": {"content": "and noted that 11 entities had approved total budgets of UGX.54,254,412,669, out of which, only UGX.50,119,497,453 (92%) was received, leading to a shortfall of UGX.4,134,915,216 (8%) as shown in the table below and Appendix 11 a.", "page": 104, "level": 4}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Rehabilitation & Construction of infrastructure investments", "51,181,725,732", "47,483,614,440", "3,698,111,2 92", "7,387,708,067", "40,095,906,37 3"], ["**2**", "USMID-AF Operations", "3,072,686,937", "2,635,883,013", "436,803,924", "901,629,009", "1,734,254,004"], ["", "**Total**", "**54,254,412,669**", "**50,119,497,453**", "**4,134,915,2 16**", "**8,289,337,076**", "**41,830,160,37 7**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 37: Funding and absorption of USMID-AF", "page": 104, "level": 2}}, {"headings_1": {"content": "and noted that 11 entities had approved total budgets of UGX.54,254,412,669, out of which, only UGX.50,119,497,453 (92%) was received, leading to a shortfall of UGX.4,134,915,216 (8%) as shown in the table below and Appendix 11 a.", "page": 104, "level": 4}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Purpose", "Budgeted amount - UGX", "Released amount - UGX", "Underfundi ng - UGX", "Utilised Warrants - UGX", "Unutilised Warrants - UGX"], "type": "table"}}, {"content": "As a result of the shortfalls in releases, funds available for implementation of USMID-", "metadata": {"headings": [{"headings_0": {"content": "As a result of the shortfalls in releases, funds available for implementation of USMID-", "page": 104, "level": 2}}, {"headings_1": {"content": "Table 37: Funding and absorption of USMID-AF", "page": 104, "level": 2}}], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "AF activities were not sufficient to meet the originally planned activity targets. \n87", "metadata": {"headings": [{"headings_0": {"content": "As a result of the shortfalls in releases, funds available for implementation of USMID-", "page": 104, "level": 2}}, {"headings_1": {"content": "Table 37: Funding and absorption of USMID-AF", "page": 104, "level": 2}}, [{"headings_0": {"content": "As a result of the shortfalls in releases, funds available for implementation of USMID-", "page": 104, "level": 2}}, {"headings_1": {"content": "Table 37: Funding and absorption of USMID-AF", "page": 104, "level": 2}}]], "page": 104, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In addition, out of the total receipts for the financial year of UGX.50,119,497,453, only", "metadata": {"headings": [{"headings_0": {"content": "In addition, out of the total receipts for the financial year of UGX.50,119,497,453, only", "page": 105, "level": 2}}, {"headings_1": {"content": "As a result of the shortfalls in releases, funds available for implementation of USMID-", "page": 104, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX.8,195,395,478 (16%) was utilised by the 11 HLGs resulting in an unutilised", "metadata": {"headings": [{"headings_0": {"content": "In addition, out of the total receipts for the financial year of UGX.50,119,497,453, only", "page": 105, "level": 2}}, {"headings_1": {"content": "As a result of the shortfalls in releases, funds available for implementation of USMID-", "page": 104, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "balance of UGX.41,924,101,975 (84%). Consequently, 31 funded projects were not", "metadata": {"headings": [{"headings_0": {"content": "balance of UGX.41,924,101,975 (84%). Consequently, 31 funded projects were not", "page": 105, "level": 2}}, {"headings_1": {"content": "In addition, out of the total receipts for the financial year of UGX.50,119,497,453, only", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implemented while 22 funded projects were partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "balance of UGX.41,924,101,975 (84%). Consequently, 31 funded projects were not", "page": 105, "level": 2}}, {"headings_1": {"content": "In addition, out of the total receipts for the financial year of UGX.50,119,497,453, only", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers attributed the shortfalls to the fact that the funds are released at the discretion of the USMID-AF secretariat at MoLHUD. The Accounting Officers also", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the shortfalls to the fact that the funds are released at the discretion of the USMID-AF secretariat at MoLHUD. The Accounting Officers also", "page": 105, "level": 4}}, {"headings_1": {"content": "balance of UGX.41,924,101,975 (84%). Consequently, 31 funded projects were not", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "attributed the under absorption of funds to the delayed procurement processes owing to the delayed dissemination of approved project designs by the USMID-AF Secretariat at the MoLHUD.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the shortfalls to the fact that the funds are released at the discretion of the USMID-AF secretariat at MoLHUD. The Accounting Officers also", "page": 105, "level": 4}}, {"headings_1": {"content": "balance of UGX.41,924,101,975 (84%). Consequently, 31 funded projects were not", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised Government through the MoLHUD to ensure that returned funds are revoted for the implementation of planned activities by the Accounting Officers.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government through the MoLHUD to ensure that returned funds are revoted for the implementation of planned activities by the Accounting Officers.", "page": 105, "level": 4}}, {"headings_1": {"content": "The Accounting Officers attributed the shortfalls to the fact that the funds are released at the discretion of the USMID-AF secretariat at MoLHUD. The Accounting Officers also", "page": 105, "level": 4}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "B. Delayed Implementation of Infrastructure Investments", "metadata": {"headings": [{"headings_0": {"content": "B. Delayed Implementation of Infrastructure Investments", "page": 105, "level": 1}}, {"headings_1": {"content": "I advised Government through the MoLHUD to ensure that returned funds are revoted for the implementation of planned activities by the Accounting Officers.", "page": 105, "level": 4}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the USMID-AF approved work plans, performance reports and carried out physical inspections to ascertain the status of implementation of the funded projects and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "B. Delayed Implementation of Infrastructure Investments", "page": 105, "level": 1}}, {"headings_1": {"content": "I advised Government through the MoLHUD to ensure that returned funds are revoted for the implementation of planned activities by the Accounting Officers.", "page": 105, "level": 4}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 During F/Y 2020/2021, 8 Districts did not implement 46 infrastructure projects funded at a total of UGX.60,611,012,948 Appendix 11 b refers.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 During F/Y 2020/2021, 8 Districts did not implement 46 infrastructure projects funded at a total of UGX.60,611,012,948 Appendix 11 b refers.", "page": 105, "level": 4}}, {"headings_1": {"content": "B. Delayed Implementation of Infrastructure Investments", "page": 105, "level": 1}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 During F/Y 2021/22, 7 Districts partially implemented 22 infrastructure projects funded at a total of UGX.26,126,296,470. Appendix 11 b refers. Further, 4 Districts did not implement 25 infrastructure projects despite receiving funding", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 During F/Y 2021/22, 7 Districts partially implemented 22 infrastructure projects funded at a total of UGX.26,126,296,470. Appendix 11 b refers. Further, 4 Districts did not implement 25 infrastructure projects despite receiving funding", "page": 105, "level": 4}}, {"headings_1": {"content": "\uf0b7 During F/Y 2020/2021, 8 Districts did not implement 46 infrastructure projects funded at a total of UGX.60,611,012,948 Appendix 11 b refers.", "page": 105, "level": 4}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "totalling UGX.21,387,083,470. Appendix 11 b refers. \nThe Accounting Officers attributed this to the delay by the USMID-AF Secretariat/", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 During F/Y 2021/22, 7 Districts partially implemented 22 infrastructure projects funded at a total of UGX.26,126,296,470. Appendix 11 b refers. Further, 4 Districts did not implement 25 infrastructure projects despite receiving funding", "page": 105, "level": 4}}, {"headings_1": {"content": "\uf0b7 During F/Y 2020/2021, 8 Districts did not implement 46 infrastructure projects funded at a total of UGX.60,611,012,948 Appendix 11 b refers.", "page": 105, "level": 4}}, [{"headings_0": {"content": "\uf0b7 During F/Y 2021/22, 7 Districts partially implemented 22 infrastructure projects funded at a total of UGX.26,126,296,470. Appendix 11 b refers. Further, 4 Districts did not implement 25 infrastructure projects despite receiving funding", "page": 105, "level": 4}}, {"headings_1": {"content": "\uf0b7 During F/Y 2020/2021, 8 Districts did not implement 46 infrastructure projects funded at a total of UGX.60,611,012,948 Appendix 11 b refers.", "page": 105, "level": 4}}]], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "MoLHUD to avail the districts with approved infrastructure project designs and", "metadata": {"headings": [{"headings_0": {"content": "MoLHUD to avail the districts with approved infrastructure project designs and", "page": 105, "level": 2}}, {"headings_1": {"content": "\uf0b7 During F/Y 2021/22, 7 Districts partially implemented 22 infrastructure projects funded at a total of UGX.26,126,296,470. Appendix 11 b refers. Further, 4 Districts did not implement 25 infrastructure projects despite receiving funding", "page": 105, "level": 4}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implementation guidelines.", "metadata": {"headings": [{"headings_0": {"content": "MoLHUD to avail the districts with approved infrastructure project designs and", "page": 105, "level": 2}}, {"headings_1": {"content": "\uf0b7 During F/Y 2021/22, 7 Districts partially implemented 22 infrastructure projects funded at a total of UGX.26,126,296,470. Appendix 11 b refers. Further, 4 Districts did not implement 25 infrastructure projects despite receiving funding", "page": 105, "level": 4}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The unspent balances were returned to the Consolidated Fund and thus the program", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances were returned to the Consolidated Fund and thus the program", "page": 105, "level": 2}}, {"headings_1": {"content": "MoLHUD to avail the districts with approved infrastructure project designs and", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "objective of ensuring enhanced service delivery through improved local infrastructure was not achieved.", "metadata": {"headings": [{"headings_0": {"content": "The unspent balances were returned to the Consolidated Fund and thus the program", "page": 105, "level": 2}}, {"headings_1": {"content": "MoLHUD to avail the districts with approved infrastructure project designs and", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised Government through the MoLHUD to ensure that infrastructure project designs and implementation guidelines are issued to Accounting Officers timely to", "metadata": {"headings": [{"headings_0": {"content": "I advised Government through the MoLHUD to ensure that infrastructure project designs and implementation guidelines are issued to Accounting Officers timely to", "page": 105, "level": 4}}, {"headings_1": {"content": "The unspent balances were returned to the Consolidated Fund and thus the program", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ensure the implementation of planned activities. I further advised the MoLHUD to ensure that returned funds are revoted for the implementation of planned activities by the Accounting Officers.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government through the MoLHUD to ensure that infrastructure project designs and implementation guidelines are issued to Accounting Officers timely to", "page": 105, "level": 4}}, {"headings_1": {"content": "The unspent balances were returned to the Consolidated Fund and thus the program", "page": 105, "level": 2}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "C. Mismatch between USMID work plans and activities implemented", "metadata": {"headings": [{"headings_0": {"content": "C. Mismatch between USMID work plans and activities implemented", "page": 105, "level": 8}}, {"headings_1": {"content": "I advised Government through the MoLHUD to ensure that infrastructure project designs and implementation guidelines are issued to Accounting Officers timely to", "page": 105, "level": 4}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Article 4 (a) of the Program Participating Agreement requires the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "C. Mismatch between USMID work plans and activities implemented", "page": 105, "level": 8}}, {"headings_1": {"content": "I advised Government through the MoLHUD to ensure that infrastructure project designs and implementation guidelines are issued to Accounting Officers timely to", "page": 105, "level": 4}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "to prepare work plans and budgets as required under the Local Governments Act (LGA) Cap 243, Public Finance Management Act (PFMA), 2015, Public Procurement and", "metadata": {"headings": [{"headings_0": {"content": "to prepare work plans and budgets as required under the Local Governments Act (LGA) Cap 243, Public Finance Management Act (PFMA), 2015, Public Procurement and", "page": 105, "level": 4}}, {"headings_1": {"content": "C. Mismatch between USMID work plans and activities implemented", "page": 105, "level": 8}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Disposal of Public Assets (PPDA), 2006, and other applicable laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "to prepare work plans and budgets as required under the Local Governments Act (LGA) Cap 243, Public Finance Management Act (PFMA), 2015, Public Procurement and", "page": 105, "level": 4}}, {"headings_1": {"content": "C. Mismatch between USMID work plans and activities implemented", "page": 105, "level": 8}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "UGX.50,119,497,453 meant for the implementation of 47 infrastructure projects in 11 LGs were included under Discretionary Development Equalization Grants and not directly linked to the program, contrary to Article 4 (a) of the Program Participating Agreement.", "metadata": {"headings": [{"headings_0": {"content": "UGX.50,119,497,453 meant for the implementation of 47 infrastructure projects in 11 LGs were included under Discretionary Development Equalization Grants and not directly linked to the program, contrary to Article 4 (a) of the Program Participating Agreement.", "page": 105, "level": 4}}, {"headings_1": {"content": "to prepare work plans and budgets as required under the Local Governments Act (LGA) Cap 243, Public Finance Management Act (PFMA), 2015, Public Procurement and", "page": 105, "level": 4}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "88", "metadata": {"headings": [{"headings_0": {"content": "UGX.50,119,497,453 meant for the implementation of 47 infrastructure projects in 11 LGs were included under Discretionary Development Equalization Grants and not directly linked to the program, contrary to Article 4 (a) of the Program Participating Agreement.", "page": 105, "level": 4}}, {"headings_1": {"content": "to prepare work plans and budgets as required under the Local Governments Act (LGA) Cap 243, Public Finance Management Act (PFMA), 2015, Public Procurement and", "page": 105, "level": 4}}], "page": 105, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Failure to directly link planned activities to the program may lead to diversion of funds", "metadata": {"headings": [{"headings_0": {"content": "Failure to directly link planned activities to the program may lead to diversion of funds", "page": 106, "level": 2}}, {"headings_1": {"content": "UGX.50,119,497,453 meant for the implementation of 47 infrastructure projects in 11 LGs were included under Discretionary Development Equalization Grants and not directly linked to the program, contrary to Article 4 (a) of the Program Participating Agreement.", "page": 105, "level": 4}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to unplanned activities thus affecting the achievement of the intended program objectives. \nThe Accounting Officers attributed the anomaly to the guidance received from the", "metadata": {"headings": [{"headings_0": {"content": "Failure to directly link planned activities to the program may lead to diversion of funds", "page": 106, "level": 2}}, {"headings_1": {"content": "UGX.50,119,497,453 meant for the implementation of 47 infrastructure projects in 11 LGs were included under Discretionary Development Equalization Grants and not directly linked to the program, contrary to Article 4 (a) of the Program Participating Agreement.", "page": 105, "level": 4}}, [{"headings_0": {"content": "Failure to directly link planned activities to the program may lead to diversion of funds", "page": 106, "level": 2}}, {"headings_1": {"content": "UGX.50,119,497,453 meant for the implementation of 47 infrastructure projects in 11 LGs were included under Discretionary Development Equalization Grants and not directly linked to the program, contrary to Article 4 (a) of the Program Participating Agreement.", "page": 105, "level": 4}}]], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Ministry to plan for the USMID-AF activities under Central Government Transfers.", "metadata": {"headings": [{"headings_0": {"content": "Ministry to plan for the USMID-AF activities under Central Government Transfers.", "page": 106, "level": 2}}, {"headings_1": {"content": "Failure to directly link planned activities to the program may lead to diversion of funds", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the MoFPED and MoLHUD to instruct Accounting Officers to ensure that USMID-AF funded activities are directly linked to the program and thus identifiable in", "metadata": {"headings": [{"headings_0": {"content": "I advised the MoFPED and MoLHUD to instruct Accounting Officers to ensure that USMID-AF funded activities are directly linked to the program and thus identifiable in", "page": 106, "level": 4}}, {"headings_1": {"content": "Ministry to plan for the USMID-AF activities under Central Government Transfers.", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the district budget.", "metadata": {"headings": [{"headings_0": {"content": "I advised the MoFPED and MoLHUD to instruct Accounting Officers to ensure that USMID-AF funded activities are directly linked to the program and thus identifiable in", "page": 106, "level": 4}}, {"headings_1": {"content": "Ministry to plan for the USMID-AF activities under Central Government Transfers.", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "D. Failure to maintain separate bank accounts for USMID-AF program funds", "metadata": {"headings": [{"headings_0": {"content": "D. Failure to maintain separate bank accounts for USMID-AF program funds", "page": 106, "level": 8}}, {"headings_1": {"content": "I advised the MoFPED and MoLHUD to instruct Accounting Officers to ensure that USMID-AF funded activities are directly linked to the program and thus identifiable in", "page": 106, "level": 4}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Article 4 (e) of the Program Participating Agreement requires the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "D. Failure to maintain separate bank accounts for USMID-AF program funds", "page": 106, "level": 8}}, {"headings_1": {"content": "I advised the MoFPED and MoLHUD to instruct Accounting Officers to ensure that USMID-AF funded activities are directly linked to the program and thus identifiable in", "page": 106, "level": 4}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "to ensure that a separate Program Bank Account is opened through which program funds are managed. Article 4 (p) of the Program Participating Agreement requires the Accounting Officer to ensure that proceeds of the grant and any interest earned are", "metadata": {"headings": [{"headings_0": {"content": "to ensure that a separate Program Bank Account is opened through which program funds are managed. Article 4 (p) of the Program Participating Agreement requires the Accounting Officer to ensure that proceeds of the grant and any interest earned are", "page": 106, "level": 4}}, {"headings_1": {"content": "D. Failure to maintain separate bank accounts for USMID-AF program funds", "page": 106, "level": 8}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "used exclusively to fund eligible program activities.", "metadata": {"headings": [{"headings_0": {"content": "to ensure that a separate Program Bank Account is opened through which program funds are managed. Article 4 (p) of the Program Participating Agreement requires the Accounting Officer to ensure that proceeds of the grant and any interest earned are", "page": 106, "level": 4}}, {"headings_1": {"content": "D. Failure to maintain separate bank accounts for USMID-AF program funds", "page": 106, "level": 8}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that the beneficiary LGs did not maintain separate bank accounts for the", "metadata": {"headings": [{"headings_0": {"content": "I noted that the beneficiary LGs did not maintain separate bank accounts for the", "page": 106, "level": 2}}, {"headings_1": {"content": "to ensure that a separate Program Bank Account is opened through which program funds are managed. Article 4 (p) of the Program Participating Agreement requires the Accounting Officer to ensure that proceeds of the grant and any interest earned are", "page": 106, "level": 4}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "USMID-AF program funds, contrary to Article 4 (e) of the Program Participating", "metadata": {"headings": [{"headings_0": {"content": "I noted that the beneficiary LGs did not maintain separate bank accounts for the", "page": 106, "level": 2}}, {"headings_1": {"content": "to ensure that a separate Program Bank Account is opened through which program funds are managed. Article 4 (p) of the Program Participating Agreement requires the Accounting Officer to ensure that proceeds of the grant and any interest earned are", "page": 106, "level": 4}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Agreement.", "metadata": {"headings": [{"headings_0": {"content": "Agreement.", "page": 106, "level": 2}}, {"headings_1": {"content": "I noted that the beneficiary LGs did not maintain separate bank accounts for the", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officers explained that the funds were managed through the districts\u2019", "metadata": {"headings": [{"headings_0": {"content": "Agreement.", "page": 106, "level": 2}}, {"headings_1": {"content": "I noted that the beneficiary LGs did not maintain separate bank accounts for the", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "TSA accounts held in Bank of Uganda in accordance with Section 24.6 of the Treasury Instructions. Failure to maintain a separate bank account for USMID-AF resulted in failure to earn", "metadata": {"headings": [{"headings_0": {"content": "TSA accounts held in Bank of Uganda in accordance with Section 24.6 of the Treasury Instructions. Failure to maintain a separate bank account for USMID-AF resulted in failure to earn", "page": 106, "level": 4}}, {"headings_1": {"content": "Agreement.", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "interest revenue from unutilised program funds. Failure to maintain a separate bank account may also result in comingling of funds hence exposing them to diversion.", "metadata": {"headings": [{"headings_0": {"content": "TSA accounts held in Bank of Uganda in accordance with Section 24.6 of the Treasury Instructions. Failure to maintain a separate bank account for USMID-AF resulted in failure to earn", "page": 106, "level": 4}}, {"headings_1": {"content": "Agreement.", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Government through MoFPED and MoLHUD to harmonise the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Government through MoFPED and MoLHUD to harmonise the", "page": 106, "level": 2}}, {"headings_1": {"content": "TSA accounts held in Bank of Uganda in accordance with Section 24.6 of the Treasury Instructions. Failure to maintain a separate bank account for USMID-AF resulted in failure to earn", "page": 106, "level": 4}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "requirement for opening a separate bank account and where necessary, ensure that", "metadata": {"headings": [{"headings_0": {"content": "I advised the Government through MoFPED and MoLHUD to harmonise the", "page": 106, "level": 2}}, {"headings_1": {"content": "TSA accounts held in Bank of Uganda in accordance with Section 24.6 of the Treasury Instructions. Failure to maintain a separate bank account for USMID-AF resulted in failure to earn", "page": 106, "level": 4}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the Accounting Officers open and maintain separate bank accounts for USMID-AF", "metadata": {"headings": [{"headings_0": {"content": "the Accounting Officers open and maintain separate bank accounts for USMID-AF", "page": 106, "level": 2}}, {"headings_1": {"content": "I advised the Government through MoFPED and MoLHUD to harmonise the", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "funds in accordance with the program agreement. \n3.17", "metadata": {"headings": [{"headings_0": {"content": "the Accounting Officers open and maintain separate bank accounts for USMID-AF", "page": 106, "level": 2}}, {"headings_1": {"content": "I advised the Government through MoFPED and MoLHUD to harmonise the", "page": 106, "level": 2}}, [{"headings_0": {"content": "the Accounting Officers open and maintain separate bank accounts for USMID-AF", "page": 106, "level": 2}}, {"headings_1": {"content": "I advised the Government through MoFPED and MoLHUD to harmonise the", "page": 106, "level": 2}}]], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Uganda Support to Municipal Infrastructure Development in Cities and Municipal Councils", "metadata": {"headings": [{"headings_0": {"content": "The Uganda Support to Municipal Infrastructure Development in Cities and Municipal Councils", "page": 106, "level": 1}}, {"headings_1": {"content": "the Accounting Officers open and maintain separate bank accounts for USMID-AF", "page": 106, "level": 2}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Ministry of Lands, Housing and Urban Development (MoLHUD) is implementing the Uganda Support to Municipal Infrastructure Development (USMID) Program with the aim of improving urban service delivery in 7 Cities and four Municipal Councils.", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Lands, Housing and Urban Development (MoLHUD) is implementing the Uganda Support to Municipal Infrastructure Development (USMID) Program with the aim of improving urban service delivery in 7 Cities and four Municipal Councils.", "page": 106, "level": 4}}, {"headings_1": {"content": "The Uganda Support to Municipal Infrastructure Development in Cities and Municipal Councils", "page": 106, "level": 1}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "During the FY 2021/22, the 11 beneficiary urban councils received UGX.156,321,511,324 from Central Government to implement various activities under USMID. Below is a summary of my findings, details of which are included in individual", "metadata": {"headings": [{"headings_0": {"content": "During the FY 2021/22, the 11 beneficiary urban councils received UGX.156,321,511,324 from Central Government to implement various activities under USMID. Below is a summary of my findings, details of which are included in individual", "page": 106, "level": 4}}, {"headings_1": {"content": "The Ministry of Lands, Housing and Urban Development (MoLHUD) is implementing the Uganda Support to Municipal Infrastructure Development (USMID) Program with the aim of improving urban service delivery in 7 Cities and four Municipal Councils.", "page": 106, "level": 4}}], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "reports that have been issued separately; \n89", "metadata": {"headings": [{"headings_0": {"content": "During the FY 2021/22, the 11 beneficiary urban councils received UGX.156,321,511,324 from Central Government to implement various activities under USMID. Below is a summary of my findings, details of which are included in individual", "page": 106, "level": 4}}, {"headings_1": {"content": "The Ministry of Lands, Housing and Urban Development (MoLHUD) is implementing the Uganda Support to Municipal Infrastructure Development (USMID) Program with the aim of improving urban service delivery in 7 Cities and four Municipal Councils.", "page": 106, "level": 4}}, [{"headings_0": {"content": "During the FY 2021/22, the 11 beneficiary urban councils received UGX.156,321,511,324 from Central Government to implement various activities under USMID. Below is a summary of my findings, details of which are included in individual", "page": 106, "level": 4}}, {"headings_1": {"content": "The Ministry of Lands, Housing and Urban Development (MoLHUD) is implementing the Uganda Support to Municipal Infrastructure Development (USMID) Program with the aim of improving urban service delivery in 7 Cities and four Municipal Councils.", "page": 106, "level": 4}}]], "page": 106, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.17.1Funding and absorption of funds", "metadata": {"headings": [{"headings_0": {"content": "3.17.1Funding and absorption of funds", "page": 107, "level": 3}}, {"headings_1": {"content": "During the FY 2021/22, the 11 beneficiary urban councils received UGX.156,321,511,324 from Central Government to implement various activities under USMID. Below is a summary of my findings, details of which are included in individual", "page": 106, "level": 4}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the approved USMID allocation for the Financial Year 2021/2022 and noted that 11 Municipal Councils received UGX.156,321,511,324 as budgeted representing", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the approved USMID allocation for the Financial Year 2021/2022 and noted that 11 Municipal Councils received UGX.156,321,511,324 as budgeted representing", "page": 107, "level": 4}}, {"headings_1": {"content": "3.17.1Funding and absorption of funds", "page": 107, "level": 3}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "100% revenue performance.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the approved USMID allocation for the Financial Year 2021/2022 and noted that 11 Municipal Councils received UGX.156,321,511,324 as budgeted representing", "page": 107, "level": 4}}, {"headings_1": {"content": "3.17.1Funding and absorption of funds", "page": 107, "level": 3}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Out of the total receipts of UGX.156,321,511,324, only UGX.124,895,998,528 (80%) was spent resulting in an unspent balance of UGX.31,425,512,796 (20%) as shown in", "metadata": {"headings": [{"headings_0": {"content": "Out of the total receipts of UGX.156,321,511,324, only UGX.124,895,998,528 (80%) was spent resulting in an unspent balance of UGX.31,425,512,796 (20%) as shown in", "page": 107, "level": 4}}, {"headings_1": {"content": "I reviewed the approved USMID allocation for the Financial Year 2021/2022 and noted that 11 Municipal Councils received UGX.156,321,511,324 as budgeted representing", "page": 107, "level": 4}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the table below.", "metadata": {"headings": [{"headings_0": {"content": "Out of the total receipts of UGX.156,321,511,324, only UGX.124,895,998,528 (80%) was spent resulting in an unspent balance of UGX.31,425,512,796 (20%) as shown in", "page": 107, "level": 4}}, {"headings_1": {"content": "I reviewed the approved USMID allocation for the Financial Year 2021/2022 and noted that 11 Municipal Councils received UGX.156,321,511,324 as budgeted representing", "page": 107, "level": 4}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 38: Funding and absorption of USMID", "metadata": {"headings": [{"headings_0": {"content": "Table 38: Funding and absorption of USMID", "page": 107, "level": 2}}, {"headings_1": {"content": "Out of the total receipts of UGX.156,321,511,324, only UGX.124,895,998,528 (80%) was spent resulting in an unspent balance of UGX.31,425,512,796 (20%) as shown in", "page": 107, "level": 4}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**Year 2021/22**", null, null, null, null, null], ["**Description**", "**Approved Budget (A) (UGX)**", "**Release (B) (UGX)**", "**Expenditure (C) (UGX)**", "**Unspent (B-C) (UGX)**", "**% absorption**"], ["Developm ent grant", "156,321,511,324", "156,321,511,324", "124,895,998,528", "31,425,512,796", "80"]], "metadata": {"headings": [{"headings_0": {"content": "Table 38: Funding and absorption of USMID", "page": 107, "level": 2}}, {"headings_1": {"content": "Out of the total receipts of UGX.156,321,511,324, only UGX.124,895,998,528 (80%) was spent resulting in an unspent balance of UGX.31,425,512,796 (20%) as shown in", "page": 107, "level": 4}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Under absorption of released funds resulted in non-implementation of planned activities. For example, 8 infrastructure projects worth UGX.12,832,857,565 in Hoima", "metadata": {"headings": [{"headings_0": {"content": "Under absorption of released funds resulted in non-implementation of planned activities. For example, 8 infrastructure projects worth UGX.12,832,857,565 in Hoima", "page": 107, "level": 4}}, {"headings_1": {"content": "Table 38: Funding and absorption of USMID", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "City were not completed.", "metadata": {"headings": [{"headings_0": {"content": "Under absorption of released funds resulted in non-implementation of planned activities. For example, 8 infrastructure projects worth UGX.12,832,857,565 in Hoima", "page": 107, "level": 4}}, {"headings_1": {"content": "Table 38: Funding and absorption of USMID", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers attributed this to delayed procurement of contractors by Ministry of lands, Housing and Urban Development as well as delays in design review", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to delayed procurement of contractors by Ministry of lands, Housing and Urban Development as well as delays in design review", "page": 107, "level": 4}}, {"headings_1": {"content": "Under absorption of released funds resulted in non-implementation of planned activities. For example, 8 infrastructure projects worth UGX.12,832,857,565 in Hoima", "page": 107, "level": 4}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "by the contractor. \nI advised Government through the MoLHUD to ensure that in future, contractual", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to delayed procurement of contractors by Ministry of lands, Housing and Urban Development as well as delays in design review", "page": 107, "level": 4}}, {"headings_1": {"content": "Under absorption of released funds resulted in non-implementation of planned activities. For example, 8 infrastructure projects worth UGX.12,832,857,565 in Hoima", "page": 107, "level": 4}}, [{"headings_0": {"content": "The Accounting Officers attributed this to delayed procurement of contractors by Ministry of lands, Housing and Urban Development as well as delays in design review", "page": 107, "level": 4}}, {"headings_1": {"content": "Under absorption of released funds resulted in non-implementation of planned activities. For example, 8 infrastructure projects worth UGX.12,832,857,565 in Hoima", "page": 107, "level": 4}}]], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "designs are planned early to avoid delays. In the meantime, the Ministry should ensure that Accounting Officers rollover the unimplemented activities to the subsequent", "metadata": {"headings": [{"headings_0": {"content": "designs are planned early to avoid delays. In the meantime, the Ministry should ensure that Accounting Officers rollover the unimplemented activities to the subsequent", "page": 107, "level": 4}}, {"headings_1": {"content": "The Accounting Officers attributed this to delayed procurement of contractors by Ministry of lands, Housing and Urban Development as well as delays in design review", "page": 107, "level": 4}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "period.", "metadata": {"headings": [{"headings_0": {"content": "designs are planned early to avoid delays. In the meantime, the Ministry should ensure that Accounting Officers rollover the unimplemented activities to the subsequent", "page": 107, "level": 4}}, {"headings_1": {"content": "The Accounting Officers attributed this to delayed procurement of contractors by Ministry of lands, Housing and Urban Development as well as delays in design review", "page": 107, "level": 4}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.17.2Unreleased previous year committed funds", "metadata": {"headings": [{"headings_0": {"content": "3.17.2Unreleased previous year committed funds", "page": 107, "level": 3}}, {"headings_1": {"content": "designs are planned early to avoid delays. In the meantime, the Ministry should ensure that Accounting Officers rollover the unimplemented activities to the subsequent", "page": 107, "level": 4}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 17(1) of the Public Finance Management Act, 2015 stipulates that every", "metadata": {"headings": [{"headings_0": {"content": "3.17.2Unreleased previous year committed funds", "page": 107, "level": 3}}, {"headings_1": {"content": "designs are planned early to avoid delays. In the meantime, the Ministry should ensure that Accounting Officers rollover the unimplemented activities to the subsequent", "page": 107, "level": 4}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "appropriation by Parliament shall expire and cease to have any effect at the close of", "metadata": {"headings": [{"headings_0": {"content": "appropriation by Parliament shall expire and cease to have any effect at the close of", "page": 107, "level": 2}}, {"headings_1": {"content": "3.17.2Unreleased previous year committed funds", "page": 107, "level": 3}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the financial year for which it is made. Furthermore, Section 17 (2) of the same Act", "metadata": {"headings": [{"headings_0": {"content": "appropriation by Parliament shall expire and cease to have any effect at the close of", "page": 107, "level": 2}}, {"headings_1": {"content": "3.17.2Unreleased previous year committed funds", "page": 107, "level": 3}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "stipulates that \"A vote that does not expend money that was appropriated to the vote", "metadata": {"headings": [{"headings_0": {"content": "stipulates that \"A vote that does not expend money that was appropriated to the vote", "page": 107, "level": 2}}, {"headings_1": {"content": "appropriation by Parliament shall expire and cease to have any effect at the close of", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "for the financial year shall at the close of the financial year repay the money to the Consolidated Fund.\"", "metadata": {"headings": [{"headings_0": {"content": "stipulates that \"A vote that does not expend money that was appropriated to the vote", "page": 107, "level": 2}}, {"headings_1": {"content": "appropriation by Parliament shall expire and cease to have any effect at the close of", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Section 17(3) of the same Act states that, \u201cA vote that repays money under subsection", "metadata": {"headings": [{"headings_0": {"content": "Section 17(3) of the same Act states that, \u201cA vote that repays money under subsection", "page": 107, "level": 2}}, {"headings_1": {"content": "stipulates that \"A vote that does not expend money that was appropriated to the vote", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(2) shall revise its annual work plan, procurement plan and recruitment plan to take", "metadata": {"headings": [{"headings_0": {"content": "Section 17(3) of the same Act states that, \u201cA vote that repays money under subsection", "page": 107, "level": 2}}, {"headings_1": {"content": "stipulates that \"A vote that does not expend money that was appropriated to the vote", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "into account the unexpended money and submit them as part of the Budget for the", "metadata": {"headings": [{"headings_0": {"content": "into account the unexpended money and submit them as part of the Budget for the", "page": 107, "level": 2}}, {"headings_1": {"content": "Section 17(3) of the same Act states that, \u201cA vote that repays money under subsection", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "preceding year\".", "metadata": {"headings": [{"headings_0": {"content": "into account the unexpended money and submit them as part of the Budget for the", "page": 107, "level": 2}}, {"headings_1": {"content": "Section 17(3) of the same Act states that, \u201cA vote that repays money under subsection", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that unspent balance at the end of financial year 2020/2021 amounting to UGX.44,708,174,471 belonging to four Municipal Councils was not re-voted. The funds", "metadata": {"headings": [{"headings_0": {"content": "I noted that unspent balance at the end of financial year 2020/2021 amounting to UGX.44,708,174,471 belonging to four Municipal Councils was not re-voted. The funds", "page": 107, "level": 4}}, {"headings_1": {"content": "into account the unexpended money and submit them as part of the Budget for the", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "were meant for implementation of the infrastructure development activities that were", "metadata": {"headings": [{"headings_0": {"content": "I noted that unspent balance at the end of financial year 2020/2021 amounting to UGX.44,708,174,471 belonging to four Municipal Councils was not re-voted. The funds", "page": 107, "level": 4}}, {"headings_1": {"content": "into account the unexpended money and submit them as part of the Budget for the", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "not fully implemented in the FY 2020/2021. Details are in the table below and in", "metadata": {"headings": [{"headings_0": {"content": "not fully implemented in the FY 2020/2021. Details are in the table below and in", "page": 107, "level": 2}}, {"headings_1": {"content": "I noted that unspent balance at the end of financial year 2020/2021 amounting to UGX.44,708,174,471 belonging to four Municipal Councils was not re-voted. The funds", "page": 107, "level": 4}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Appendix 12.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12.", "page": 107, "level": 3}}, {"headings_1": {"content": "not fully implemented in the FY 2020/2021. Details are in the table below and in", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "90", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12.", "page": 107, "level": 3}}, {"headings_1": {"content": "not fully implemented in the FY 2020/2021. Details are in the table below and in", "page": 107, "level": 2}}], "page": 107, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 39: unreleased previous year committed funds", "metadata": {"headings": [{"headings_0": {"content": "Table 39: unreleased previous year committed funds", "page": 108, "level": 2}}, {"headings_1": {"content": "Appendix 12.", "page": 107, "level": 3}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Jinja", "1,714,473,110", "-", "1,714,473,110"], ["**2**", "Masaka", "19,529,858,900", "14,445,481,454", "5,084,377,446"], ["**3**", "Mubende", "26,879,987,744", "19,123,795,715", "7,756,192,029"], ["**4**", "Hoima", "30,153,131,886", "-", "30,153,131,886"], ["", "**Total**", "**78,277,451,640**", "**33,569,277,169**", "**44,708,174,471**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 39: unreleased previous year committed funds", "page": 108, "level": 2}}, {"headings_1": {"content": "Appendix 12.", "page": 107, "level": 3}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity", "Unspent balance FY. 2020/2021", "Amount re-voted FY 2021/2022", "Amount un-re- voted"], "type": "table"}}, {"content": "Consequently, the activities for the current year were affected.", "metadata": {"headings": [{"headings_0": {"content": "Consequently, the activities for the current year were affected.", "page": 108, "level": 2}}, {"headings_1": {"content": "Table 39: unreleased previous year committed funds", "page": 108, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officers explained that the mandate to re-vote funds lies with MoFPED", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the mandate to re-vote funds lies with MoFPED", "page": 108, "level": 2}}, {"headings_1": {"content": "Consequently, the activities for the current year were affected.", "page": 108, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "for which they do not have control.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the mandate to re-vote funds lies with MoFPED", "page": 108, "level": 2}}, {"headings_1": {"content": "Consequently, the activities for the current year were affected.", "page": 108, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the MoFPED to ensure that the unutilised funds are re-voted to the Cities and Municipal councils for implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "I advised the MoFPED to ensure that the unutilised funds are re-voted to the Cities and Municipal councils for implementation of planned activities.", "page": 108, "level": 4}}, {"headings_1": {"content": "The Accounting Officers explained that the mandate to re-vote funds lies with MoFPED", "page": 108, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "3.18 Management of Royalties", "metadata": {"headings": [{"headings_0": {"content": "3.18 Management of Royalties", "page": 108, "level": 3}}, {"headings_1": {"content": "I advised the MoFPED to ensure that the unutilised funds are re-voted to the Cities and Municipal councils for implementation of planned activities.", "page": 108, "level": 4}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Below are the brief highlights of my findings, from the audit of management of Royalties in Busia District Local Government, the details of which are in my report to Parliament for the financial year ended 30th June 2022.", "metadata": {"headings": [{"headings_0": {"content": "Below are the brief highlights of my findings, from the audit of management of Royalties in Busia District Local Government, the details of which are in my report to Parliament for the financial year ended 30th June 2022.", "page": 108, "level": 4}}, {"headings_1": {"content": "3.18 Management of Royalties", "page": 108, "level": 3}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "3.18.1Lack of data regarding the volume and value of minerals mined", "metadata": {"headings": [{"headings_0": {"content": "3.18.1Lack of data regarding the volume and value of minerals mined", "page": 108, "level": 3}}, {"headings_1": {"content": "Below are the brief highlights of my findings, from the audit of management of Royalties in Busia District Local Government, the details of which are in my report to Parliament for the financial year ended 30th June 2022.", "page": 108, "level": 4}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 98(1) of the mining Act, 2003 states that subject to section 100 of the Act, all minerals obtained or mined in the course of prospecting, exploration, mining or mineral beneficiation operations shall be subject to the payment of royalties on the gross value of the minerals based on the prevailing market price of the minerals at such rates as shall be prescribed.", "metadata": {"headings": [{"headings_0": {"content": "3.18.1Lack of data regarding the volume and value of minerals mined", "page": 108, "level": 3}}, {"headings_1": {"content": "Below are the brief highlights of my findings, from the audit of management of Royalties in Busia District Local Government, the details of which are in my report to Parliament for the financial year ended 30th June 2022.", "page": 108, "level": 4}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that the District lacked records regarding the volume and value of minerals", "metadata": {"headings": [{"headings_0": {"content": "I noted that the District lacked records regarding the volume and value of minerals", "page": 108, "level": 2}}, {"headings_1": {"content": "3.18.1Lack of data regarding the volume and value of minerals mined", "page": 108, "level": 3}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "mined by the various mining parties (Companies, individuals and Associations) in the", "metadata": {"headings": [{"headings_0": {"content": "I noted that the District lacked records regarding the volume and value of minerals", "page": 108, "level": 2}}, {"headings_1": {"content": "3.18.1Lack of data regarding the volume and value of minerals mined", "page": 108, "level": 3}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "District.", "metadata": {"headings": [{"headings_0": {"content": "District.", "page": 108, "level": 2}}, {"headings_1": {"content": "I noted that the District lacked records regarding the volume and value of minerals", "page": 108, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The District was also unable to access data on periodic returns to MEMD regarding volume and value of minerals mined by the companies, either from MEMD or mining", "metadata": {"headings": [{"headings_0": {"content": "The District was also unable to access data on periodic returns to MEMD regarding volume and value of minerals mined by the companies, either from MEMD or mining", "page": 108, "level": 4}}, {"headings_1": {"content": "District.", "page": 108, "level": 2}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "parties. \nIn the absence of this information, management cannot ascertain the amount of", "metadata": {"headings": [{"headings_0": {"content": "The District was also unable to access data on periodic returns to MEMD regarding volume and value of minerals mined by the companies, either from MEMD or mining", "page": 108, "level": 4}}, {"headings_1": {"content": "District.", "page": 108, "level": 2}}, [{"headings_0": {"content": "The District was also unable to access data on periodic returns to MEMD regarding volume and value of minerals mined by the companies, either from MEMD or mining", "page": 108, "level": 4}}, {"headings_1": {"content": "District.", "page": 108, "level": 2}}]], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "royalties due to the District, which affected its planning and budgeting processes and thus the District is unable to interrogate any under-remittance of royalties to the District, which in turn negatively affects service delivery.", "metadata": {"headings": [{"headings_0": {"content": "royalties due to the District, which affected its planning and budgeting processes and thus the District is unable to interrogate any under-remittance of royalties to the District, which in turn negatively affects service delivery.", "page": 108, "level": 4}}, {"headings_1": {"content": "The District was also unable to access data on periodic returns to MEMD regarding volume and value of minerals mined by the companies, either from MEMD or mining", "page": 108, "level": 4}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MEMD to establish mechanisms of accessing periodic data on volume and value of minerals mined in the District so as to be able to establish and thus demand for what is rightfully due to it.", "metadata": {"headings": [{"headings_0": {"content": "royalties due to the District, which affected its planning and budgeting processes and thus the District is unable to interrogate any under-remittance of royalties to the District, which in turn negatively affects service delivery.", "page": 108, "level": 4}}, {"headings_1": {"content": "The District was also unable to access data on periodic returns to MEMD regarding volume and value of minerals mined by the companies, either from MEMD or mining", "page": 108, "level": 4}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.18.2Lack of a Memorandum of Understanding (MoU) between District and MEMD", "metadata": {"headings": [{"headings_0": {"content": "3.18.2Lack of a Memorandum of Understanding (MoU) between District and MEMD", "page": 108, "level": 3}}, {"headings_1": {"content": "royalties due to the District, which affected its planning and budgeting processes and thus the District is unable to interrogate any under-remittance of royalties to the District, which in turn negatively affects service delivery.", "page": 108, "level": 4}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Good practice requires a memorandum of understanding (MoU) between major parties", "metadata": {"headings": [{"headings_0": {"content": "Good practice requires a memorandum of understanding (MoU) between major parties", "page": 108, "level": 2}}, {"headings_1": {"content": "3.18.2Lack of a Memorandum of Understanding (MoU) between District and MEMD", "page": 108, "level": 3}}], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in the mining industry spelling out the rights and obligations of each party, mechanism \n91", "metadata": {"headings": [{"headings_0": {"content": "Good practice requires a memorandum of understanding (MoU) between major parties", "page": 108, "level": 2}}, {"headings_1": {"content": "3.18.2Lack of a Memorandum of Understanding (MoU) between District and MEMD", "page": 108, "level": 3}}, [{"headings_0": {"content": "Good practice requires a memorandum of understanding (MoU) between major parties", "page": 108, "level": 2}}, {"headings_1": {"content": "3.18.2Lack of a Memorandum of Understanding (MoU) between District and MEMD", "page": 108, "level": 3}}]], "page": 108, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "for dispute resolutions etc. It communicates the mutually accepted objectives and", "metadata": {"headings": [{"headings_0": {"content": "for dispute resolutions etc. It communicates the mutually accepted objectives and", "page": 109, "level": 2}}, {"headings_1": {"content": "Good practice requires a memorandum of understanding (MoU) between major parties", "page": 108, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "expectations of all the parties involved.", "metadata": {"headings": [{"headings_0": {"content": "for dispute resolutions etc. It communicates the mutually accepted objectives and", "page": 109, "level": 2}}, {"headings_1": {"content": "Good practice requires a memorandum of understanding (MoU) between major parties", "page": 108, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I however noted that there was no MoU between the District and MEMD which ought", "metadata": {"headings": [{"headings_0": {"content": "I however noted that there was no MoU between the District and MEMD which ought", "page": 109, "level": 2}}, {"headings_1": {"content": "for dispute resolutions etc. It communicates the mutually accepted objectives and", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to operationalize the relationship regarding mining activities, monitoring, inspection of mining sites, sharing of information and records.", "metadata": {"headings": [{"headings_0": {"content": "I however noted that there was no MoU between the District and MEMD which ought", "page": 109, "level": 2}}, {"headings_1": {"content": "for dispute resolutions etc. It communicates the mutually accepted objectives and", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This renders the District a dormant stakeholder in the mining process and as a result, the Local Government is only at the receiving end of royalties determined by other parties. In this kind of arrangement, the District\u2019s interests tend to be suppressed by", "metadata": {"headings": [{"headings_0": {"content": "This renders the District a dormant stakeholder in the mining process and as a result, the Local Government is only at the receiving end of royalties determined by other parties. In this kind of arrangement, the District\u2019s interests tend to be suppressed by", "page": 109, "level": 4}}, {"headings_1": {"content": "I however noted that there was no MoU between the District and MEMD which ought", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the other stakeholders.", "metadata": {"headings": [{"headings_0": {"content": "This renders the District a dormant stakeholder in the mining process and as a result, the Local Government is only at the receiving end of royalties determined by other parties. In this kind of arrangement, the District\u2019s interests tend to be suppressed by", "page": 109, "level": 4}}, {"headings_1": {"content": "I however noted that there was no MoU between the District and MEMD which ought", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to engage the MEMD with a view of redefining the relationship in the mining industry and having a MoU clearly spelling out the rights and", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the MEMD with a view of redefining the relationship in the mining industry and having a MoU clearly spelling out the rights and", "page": 109, "level": 4}}, {"headings_1": {"content": "This renders the District a dormant stakeholder in the mining process and as a result, the Local Government is only at the receiving end of royalties determined by other parties. In this kind of arrangement, the District\u2019s interests tend to be suppressed by", "page": 109, "level": 4}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "obligations of each party.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the MEMD with a view of redefining the relationship in the mining industry and having a MoU clearly spelling out the rights and", "page": 109, "level": 4}}, {"headings_1": {"content": "This renders the District a dormant stakeholder in the mining process and as a result, the Local Government is only at the receiving end of royalties determined by other parties. In this kind of arrangement, the District\u2019s interests tend to be suppressed by", "page": 109, "level": 4}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.18.3Failure by mining companies to submit monthly returns to MEMD", "metadata": {"headings": [{"headings_0": {"content": "3.18.3Failure by mining companies to submit monthly returns to MEMD", "page": 109, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to engage the MEMD with a view of redefining the relationship in the mining industry and having a MoU clearly spelling out the rights and", "page": 109, "level": 4}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Regulation 53 of the Mining Regulation 2004 \u201cMonthly returns to be furnished\u201d", "metadata": {"headings": [{"headings_0": {"content": "3.18.3Failure by mining companies to submit monthly returns to MEMD", "page": 109, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to engage the MEMD with a view of redefining the relationship in the mining industry and having a MoU clearly spelling out the rights and", "page": 109, "level": 4}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "provides that Every holder of an exploration or retention licence shall, as soon as", "metadata": {"headings": [{"headings_0": {"content": "provides that Every holder of an exploration or retention licence shall, as soon as", "page": 109, "level": 2}}, {"headings_1": {"content": "3.18.3Failure by mining companies to submit monthly returns to MEMD", "page": 109, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "circumstances permit and in any case not later than fourteen days after the end of", "metadata": {"headings": [{"headings_0": {"content": "provides that Every holder of an exploration or retention licence shall, as soon as", "page": 109, "level": 2}}, {"headings_1": {"content": "3.18.3Failure by mining companies to submit monthly returns to MEMD", "page": 109, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "each quarter, lodge in triplicate at the nearest office of the Commissioner, statements", "metadata": {"headings": [{"headings_0": {"content": "each quarter, lodge in triplicate at the nearest office of the Commissioner, statements", "page": 109, "level": 2}}, {"headings_1": {"content": "provides that Every holder of an exploration or retention licence shall, as soon as", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in English in Form XXVI in the First Schedule to these Regulations; and in the case of the holder of a prospecting or location licence or a mining lease such statements shall", "metadata": {"headings": [{"headings_0": {"content": "each quarter, lodge in triplicate at the nearest office of the Commissioner, statements", "page": 109, "level": 2}}, {"headings_1": {"content": "provides that Every holder of an exploration or retention licence shall, as soon as", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "be provided to the Commissioner in Forms XXV and XXVII in the First Schedule to", "metadata": {"headings": [{"headings_0": {"content": "be provided to the Commissioner in Forms XXV and XXVII in the First Schedule to", "page": 109, "level": 2}}, {"headings_1": {"content": "each quarter, lodge in triplicate at the nearest office of the Commissioner, statements", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "these Regulations not later than fourteen days after the month reported on.", "metadata": {"headings": [{"headings_0": {"content": "be provided to the Commissioner in Forms XXV and XXVII in the First Schedule to", "page": 109, "level": 2}}, {"headings_1": {"content": "each quarter, lodge in triplicate at the nearest office of the Commissioner, statements", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "However, I reviewed the declarations made by the mining companies on the cadastre interface at the MEMD and noted that, a number of these companies failed to", "metadata": {"headings": [{"headings_0": {"content": "However, I reviewed the declarations made by the mining companies on the cadastre interface at the MEMD and noted that, a number of these companies failed to", "page": 109, "level": 4}}, {"headings_1": {"content": "be provided to the Commissioner in Forms XXV and XXVII in the First Schedule to", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "submit/lodge monthly returns to the MEMD. \nThis encourages under or non-declaration of revenue by the mining companies, which affects the royalties thereof. \nThe above is attributed to deliberate non-compliance by the companies to the", "metadata": {"headings": [{"headings_0": {"content": "However, I reviewed the declarations made by the mining companies on the cadastre interface at the MEMD and noted that, a number of these companies failed to", "page": 109, "level": 4}}, {"headings_1": {"content": "be provided to the Commissioner in Forms XXV and XXVII in the First Schedule to", "page": 109, "level": 2}}, [{"headings_0": {"content": "However, I reviewed the declarations made by the mining companies on the cadastre interface at the MEMD and noted that, a number of these companies failed to", "page": 109, "level": 4}}, {"headings_1": {"content": "be provided to the Commissioner in Forms XXV and XXVII in the First Schedule to", "page": 109, "level": 2}}], [{"headings_0": {"content": "However, I reviewed the declarations made by the mining companies on the cadastre interface at the MEMD and noted that, a number of these companies failed to", "page": 109, "level": 4}}, {"headings_1": {"content": "be provided to the Commissioner in Forms XXV and XXVII in the First Schedule to", "page": 109, "level": 2}}]], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "regulation and failure by MEMD to enforce compliance.", "metadata": {"headings": [{"headings_0": {"content": "regulation and failure by MEMD to enforce compliance.", "page": 109, "level": 2}}, {"headings_1": {"content": "However, I reviewed the declarations made by the mining companies on the cadastre interface at the MEMD and noted that, a number of these companies failed to", "page": 109, "level": 4}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the MEMD to always enforce mining", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with the MEMD to always enforce mining", "page": 109, "level": 2}}, {"headings_1": {"content": "regulation and failure by MEMD to enforce compliance.", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "companies to lodge monthly returns, which inform the assessment, verification and", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with the MEMD to always enforce mining", "page": 109, "level": 2}}, {"headings_1": {"content": "regulation and failure by MEMD to enforce compliance.", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "payment of expected royalties to the Government, as well as the Local Governments.", "metadata": {"headings": [{"headings_0": {"content": "payment of expected royalties to the Government, as well as the Local Governments.", "page": 109, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise with the MEMD to always enforce mining", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "3.18.4Non-verification of monthly returns by MEMD", "metadata": {"headings": [{"headings_0": {"content": "3.18.4Non-verification of monthly returns by MEMD", "page": 109, "level": 3}}, {"headings_1": {"content": "payment of expected royalties to the Government, as well as the Local Governments.", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Regulation 53 of the Mining Regulation 2004 provides that every holder of a mineral", "metadata": {"headings": [{"headings_0": {"content": "Regulation 53 of the Mining Regulation 2004 provides that every holder of a mineral", "page": 109, "level": 2}}, {"headings_1": {"content": "3.18.4Non-verification of monthly returns by MEMD", "page": 109, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "right shall submit or lodge mineral returns not later than fourteen days after the month reported on. These returns are self-assessed.", "metadata": {"headings": [{"headings_0": {"content": "Regulation 53 of the Mining Regulation 2004 provides that every holder of a mineral", "page": 109, "level": 2}}, {"headings_1": {"content": "3.18.4Non-verification of monthly returns by MEMD", "page": 109, "level": 3}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted a weakness in that MEMD is not required to undertake verification process to", "metadata": {"headings": [{"headings_0": {"content": "I noted a weakness in that MEMD is not required to undertake verification process to", "page": 109, "level": 2}}, {"headings_1": {"content": "Regulation 53 of the Mining Regulation 2004 provides that every holder of a mineral", "page": 109, "level": 2}}], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ascertain whether the mining parties declare the true results of their mining operations. \n92", "metadata": {"headings": [{"headings_0": {"content": "I noted a weakness in that MEMD is not required to undertake verification process to", "page": 109, "level": 2}}, {"headings_1": {"content": "Regulation 53 of the Mining Regulation 2004 provides that every holder of a mineral", "page": 109, "level": 2}}, [{"headings_0": {"content": "I noted a weakness in that MEMD is not required to undertake verification process to", "page": 109, "level": 2}}, {"headings_1": {"content": "Regulation 53 of the Mining Regulation 2004 provides that every holder of a mineral", "page": 109, "level": 2}}]], "page": 109, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This encourages under-declaration of the volume and value of minerals mined by the", "metadata": {"headings": [{"headings_0": {"content": "This encourages under-declaration of the volume and value of minerals mined by the", "page": 110, "level": 2}}, {"headings_1": {"content": "I noted a weakness in that MEMD is not required to undertake verification process to", "page": 109, "level": 2}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "mining parties. \nI advised the Accounting Officer to engage the MEMD to consider emphasising", "metadata": {"headings": [{"headings_0": {"content": "This encourages under-declaration of the volume and value of minerals mined by the", "page": 110, "level": 2}}, {"headings_1": {"content": "I noted a weakness in that MEMD is not required to undertake verification process to", "page": 109, "level": 2}}, [{"headings_0": {"content": "This encourages under-declaration of the volume and value of minerals mined by the", "page": 110, "level": 2}}, {"headings_1": {"content": "I noted a weakness in that MEMD is not required to undertake verification process to", "page": 109, "level": 2}}]], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "verification of mineral returns to ensure that the Central government, District and land", "metadata": {"headings": [{"headings_0": {"content": "verification of mineral returns to ensure that the Central government, District and land", "page": 110, "level": 2}}, {"headings_1": {"content": "This encourages under-declaration of the volume and value of minerals mined by the", "page": 110, "level": 2}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "owners receive rightful revenue share from royalties declared and paid by the mining parties.", "metadata": {"headings": [{"headings_0": {"content": "verification of mineral returns to ensure that the Central government, District and land", "page": 110, "level": 2}}, {"headings_1": {"content": "This encourages under-declaration of the volume and value of minerals mined by the", "page": 110, "level": 2}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.18.5Non-participation of the CAO in licencing and lease approval process", "metadata": {"headings": [{"headings_0": {"content": "3.18.5Non-participation of the CAO in licencing and lease approval process", "page": 110, "level": 3}}, {"headings_1": {"content": "verification of mineral returns to ensure that the Central government, District and land", "page": 110, "level": 2}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Regulations 11, 19, 23 and 38 of the Mining Regulations 2004 provide guidance in the", "metadata": {"headings": [{"headings_0": {"content": "Regulations 11, 19, 23 and 38 of the Mining Regulations 2004 provide guidance in the", "page": 110, "level": 2}}, {"headings_1": {"content": "3.18.5Non-participation of the CAO in licencing and lease approval process", "page": 110, "level": 3}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "application for exploration, retention, location licences and mining lease, stating that", "metadata": {"headings": [{"headings_0": {"content": "Regulations 11, 19, 23 and 38 of the Mining Regulations 2004 provide guidance in the", "page": 110, "level": 2}}, {"headings_1": {"content": "3.18.5Non-participation of the CAO in licencing and lease approval process", "page": 110, "level": 3}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "applications for such mineral rights shall be logged with the Chief Administrative Officer (CAO) of the district concerned within thirty days of erection of a location beacon for", "metadata": {"headings": [{"headings_0": {"content": "applications for such mineral rights shall be logged with the Chief Administrative Officer (CAO) of the district concerned within thirty days of erection of a location beacon for", "page": 110, "level": 4}}, {"headings_1": {"content": "Regulations 11, 19, 23 and 38 of the Mining Regulations 2004 provide guidance in the", "page": 110, "level": 2}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "forwarding to the Commissioner. In addition, Regulation 8 stipulates the procedure on", "metadata": {"headings": [{"headings_0": {"content": "applications for such mineral rights shall be logged with the Chief Administrative Officer (CAO) of the district concerned within thirty days of erection of a location beacon for", "page": 110, "level": 4}}, {"headings_1": {"content": "Regulations 11, 19, 23 and 38 of the Mining Regulations 2004 provide guidance in the", "page": 110, "level": 2}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "receipt of application for mineral right by the Chief Administrative Officer.", "metadata": {"headings": [{"headings_0": {"content": "receipt of application for mineral right by the Chief Administrative Officer.", "page": 110, "level": 2}}, {"headings_1": {"content": "applications for such mineral rights shall be logged with the Chief Administrative Officer (CAO) of the district concerned within thirty days of erection of a location beacon for", "page": 110, "level": 4}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "However, I noted that the CAO does not participate in the receiving and forwarding of the applications for mineral rights to the Commissioner, MEMD.", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that the CAO does not participate in the receiving and forwarding of the applications for mineral rights to the Commissioner, MEMD.", "page": 110, "level": 4}}, {"headings_1": {"content": "receipt of application for mineral right by the Chief Administrative Officer.", "page": 110, "level": 2}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "This has contributed to disconnect in collaboration between the mining parties (companies, associations and individuals) and the District, thus affecting the sharing", "metadata": {"headings": [{"headings_0": {"content": "This has contributed to disconnect in collaboration between the mining parties (companies, associations and individuals) and the District, thus affecting the sharing", "page": 110, "level": 4}}, {"headings_1": {"content": "However, I noted that the CAO does not participate in the receiving and forwarding of the applications for mineral rights to the Commissioner, MEMD.", "page": 110, "level": 4}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of information between the parties.", "metadata": {"headings": [{"headings_0": {"content": "This has contributed to disconnect in collaboration between the mining parties (companies, associations and individuals) and the District, thus affecting the sharing", "page": 110, "level": 4}}, {"headings_1": {"content": "However, I noted that the CAO does not participate in the receiving and forwarding of the applications for mineral rights to the Commissioner, MEMD.", "page": 110, "level": 4}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to engage the MEMD and establish a mechanism of", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the MEMD and establish a mechanism of", "page": 110, "level": 2}}, {"headings_1": {"content": "This has contributed to disconnect in collaboration between the mining parties (companies, associations and individuals) and the District, thus affecting the sharing", "page": 110, "level": 4}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "active participation in the licencing and lease approval processes.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the MEMD and establish a mechanism of", "page": 110, "level": 2}}, {"headings_1": {"content": "This has contributed to disconnect in collaboration between the mining parties (companies, associations and individuals) and the District, thus affecting the sharing", "page": 110, "level": 4}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.19 Luwero-Rwenzori Development Program (LRDP)", "metadata": {"headings": [{"headings_0": {"content": "3.19 Luwero-Rwenzori Development Program (LRDP)", "page": 110, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to engage the MEMD and establish a mechanism of", "page": 110, "level": 2}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "LRDP is Discretionary Development Equalization Grant (DDEG) that seeks to enable communities enhance their household incomes. The program was rolled out in 39 LGs in the Luwero-Rwenzori Triangle and is one of the fiscal reforms implemented by Government to improve service delivery. LRDP accounts for 5% of the entire DDEG funds allocated to these Districts in the financial year 2021/2022.", "metadata": {"headings": [{"headings_0": {"content": "LRDP is Discretionary Development Equalization Grant (DDEG) that seeks to enable communities enhance their household incomes. The program was rolled out in 39 LGs in the Luwero-Rwenzori Triangle and is one of the fiscal reforms implemented by Government to improve service delivery. LRDP accounts for 5% of the entire DDEG funds allocated to these Districts in the financial year 2021/2022.", "page": 110, "level": 4}}, {"headings_1": {"content": "3.19 Luwero-Rwenzori Development Program (LRDP)", "page": 110, "level": 3}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "However, previous OAG audits have highlighted challenges in the management and implementation of the LRDP grant. These challenges include: application of LRDP", "metadata": {"headings": [{"headings_0": {"content": "However, previous OAG audits have highlighted challenges in the management and implementation of the LRDP grant. These challenges include: application of LRDP", "page": 110, "level": 4}}, {"headings_1": {"content": "LRDP is Discretionary Development Equalization Grant (DDEG) that seeks to enable communities enhance their household incomes. The program was rolled out in 39 LGs in the Luwero-Rwenzori Triangle and is one of the fiscal reforms implemented by Government to improve service delivery. LRDP accounts for 5% of the entire DDEG funds allocated to these Districts in the financial year 2021/2022.", "page": 110, "level": 4}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "funds to ineligible expenditures and activities, under remittances of funds, late release", "metadata": {"headings": [{"headings_0": {"content": "However, previous OAG audits have highlighted challenges in the management and implementation of the LRDP grant. These challenges include: application of LRDP", "page": 110, "level": 4}}, {"headings_1": {"content": "LRDP is Discretionary Development Equalization Grant (DDEG) that seeks to enable communities enhance their household incomes. The program was rolled out in 39 LGs in the Luwero-Rwenzori Triangle and is one of the fiscal reforms implemented by Government to improve service delivery. LRDP accounts for 5% of the entire DDEG funds allocated to these Districts in the financial year 2021/2022.", "page": 110, "level": 4}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "of funds, under absorption of LRDP funds, diversion of funds.", "metadata": {"headings": [{"headings_0": {"content": "of funds, under absorption of LRDP funds, diversion of funds.", "page": 110, "level": 2}}, {"headings_1": {"content": "However, previous OAG audits have highlighted challenges in the management and implementation of the LRDP grant. These challenges include: application of LRDP", "page": 110, "level": 4}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Similarly, the Ministry of Local Government (MoLG) in consultation with other key stakeholders embarked on the review of the DDEG to address challenges encountered during implementation.", "metadata": {"headings": [{"headings_0": {"content": "of funds, under absorption of LRDP funds, diversion of funds.", "page": 110, "level": 2}}, {"headings_1": {"content": "However, previous OAG audits have highlighted challenges in the management and implementation of the LRDP grant. These challenges include: application of LRDP", "page": 110, "level": 4}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "It is against this background that I audited the implementation of LRDP to establish whether the funds released to Districts were utilized in accordance with the DDEG", "metadata": {"headings": [{"headings_0": {"content": "It is against this background that I audited the implementation of LRDP to establish whether the funds released to Districts were utilized in accordance with the DDEG", "page": 110, "level": 4}}, {"headings_1": {"content": "of funds, under absorption of LRDP funds, diversion of funds.", "page": 110, "level": 2}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "It is against this background that I audited the implementation of LRDP to establish whether the funds released to Districts were utilized in accordance with the DDEG", "page": 110, "level": 4}}, {"headings_1": {"content": "of funds, under absorption of LRDP funds, diversion of funds.", "page": 110, "level": 2}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During the FY 2021/22, 18 LGs received UGX.25,576,920,152 from Central Government to implement various activities under LRDP. Below is a summary of my", "metadata": {"headings": [{"headings_0": {"content": "During the FY 2021/22, 18 LGs received UGX.25,576,920,152 from Central Government to implement various activities under LRDP. Below is a summary of my", "page": 110, "level": 4}}, {"headings_1": {"content": "It is against this background that I audited the implementation of LRDP to establish whether the funds released to Districts were utilized in accordance with the DDEG", "page": 110, "level": 4}}], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "93 \nfindings, details of which are included in individual reports that have been issued separately;", "metadata": {"headings": [{"headings_0": {"content": "During the FY 2021/22, 18 LGs received UGX.25,576,920,152 from Central Government to implement various activities under LRDP. Below is a summary of my", "page": 110, "level": 4}}, {"headings_1": {"content": "It is against this background that I audited the implementation of LRDP to establish whether the funds released to Districts were utilized in accordance with the DDEG", "page": 110, "level": 4}}, [{"headings_0": {"content": "During the FY 2021/22, 18 LGs received UGX.25,576,920,152 from Central Government to implement various activities under LRDP. Below is a summary of my", "page": 110, "level": 4}}, {"headings_1": {"content": "It is against this background that I audited the implementation of LRDP to establish whether the funds released to Districts were utilized in accordance with the DDEG", "page": 110, "level": 4}}]], "page": 110, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.19.1Allocation of funds among program activities", "metadata": {"headings": [{"headings_0": {"content": "3.19.1Allocation of funds among program activities", "page": 111, "level": 3}}, {"headings_1": {"content": "During the FY 2021/22, 18 LGs received UGX.25,576,920,152 from Central Government to implement various activities under LRDP. Below is a summary of my", "page": 110, "level": 4}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Paragraph 1.4 Table 5 (as hereunder) of the DDEG guidelines 2021/2022 provides the maximum thresholds for which a District can use to implement a wide range of", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 1.4 Table 5 (as hereunder) of the DDEG guidelines 2021/2022 provides the maximum thresholds for which a District can use to implement a wide range of", "page": 111, "level": 4}}, {"headings_1": {"content": "3.19.1Allocation of funds among program activities", "page": 111, "level": 3}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "infrastructure within their mandate and according to their local priorities and needs.", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 1.4 Table 5 (as hereunder) of the DDEG guidelines 2021/2022 provides the maximum thresholds for which a District can use to implement a wide range of", "page": 111, "level": 4}}, {"headings_1": {"content": "3.19.1Allocation of funds among program activities", "page": 111, "level": 3}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 40: allocation of funds among program activities", "metadata": {"headings": [{"headings_0": {"content": "Table 40: allocation of funds among program activities", "page": 111, "level": 2}}, {"headings_1": {"content": "Paragraph 1.4 Table 5 (as hereunder) of the DDEG guidelines 2021/2022 provides the maximum thresholds for which a District can use to implement a wide range of", "page": 111, "level": 4}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Infrastructure Projects, including Physical Planning and land titling", "Minimum 80%"], ["Investment Servicing and Monitoring", "Maximum 10%"], ["Performance Improvement", "Maximum 10%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 40: allocation of funds among program activities", "page": 111, "level": 2}}, {"headings_1": {"content": "Paragraph 1.4 Table 5 (as hereunder) of the DDEG guidelines 2021/2022 provides the maximum thresholds for which a District can use to implement a wide range of", "page": 111, "level": 4}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Main Expenditure Items", "Threshold"], "type": "table"}}, {"content": "I observed that 7 LGs did not allocate funds in accordance with the required thresholds.", "metadata": {"headings": [{"headings_0": {"content": "I observed that 7 LGs did not allocate funds in accordance with the required thresholds.", "page": 111, "level": 2}}, {"headings_1": {"content": "Table 40: allocation of funds among program activities", "page": 111, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "For instance, in 7 LGs, infrastructure projects funds were allocated below minimum requirement of 80% whereas the investment servicing and performance improvement were allocated above the maximum of 10% as indicated in the table below and in", "metadata": {"headings": [{"headings_0": {"content": "I observed that 7 LGs did not allocate funds in accordance with the required thresholds.", "page": 111, "level": 2}}, {"headings_1": {"content": "Table 40: allocation of funds among program activities", "page": 111, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "appendix 13 a.", "metadata": {"headings": [{"headings_0": {"content": "appendix 13 a.", "page": 111, "level": 5}}, {"headings_1": {"content": "I observed that 7 LGs did not allocate funds in accordance with the required thresholds.", "page": 111, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table 41: Allocation of investment thresholds", "metadata": {"headings": [{"headings_0": {"content": "Table 41: Allocation of investment thresholds", "page": 111, "level": 2}}, {"headings_1": {"content": "appendix 13 a.", "page": 111, "level": 5}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Infrastructure Projects, including Physical Planning and land titling", "Minimum 80%", "70%", "1,871,695,608"], ["**2**", "Performance Improvement", "Maximum 10%", "13%", "299,789,983"], ["**3**", "Investment Servicing and Monitoring", "Maximum 10%", "17%", "483,628,600"], ["", "TOTAL", "", "", "2,655,114,191"]], "metadata": {"headings": [{"headings_0": {"content": "Table 41: Allocation of investment thresholds", "page": 111, "level": 2}}, {"headings_1": {"content": "appendix 13 a.", "page": 111, "level": 5}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Main Expenditure items", "Threshold", "Allocation", "Amount - UGX"], "type": "table"}}, {"content": "The diversion of funds hindered the achievement of intended outcomes of the grant of equalizing development of LGs and therefore affecting equitable distribution of", "metadata": {"headings": [{"headings_0": {"content": "The diversion of funds hindered the achievement of intended outcomes of the grant of equalizing development of LGs and therefore affecting equitable distribution of", "page": 111, "level": 4}}, {"headings_1": {"content": "Table 41: Allocation of investment thresholds", "page": 111, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "resources and delivery of services.", "metadata": {"headings": [{"headings_0": {"content": "The diversion of funds hindered the achievement of intended outcomes of the grant of equalizing development of LGs and therefore affecting equitable distribution of", "page": 111, "level": 4}}, {"headings_1": {"content": "Table 41: Allocation of investment thresholds", "page": 111, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers explained that the allocation of Indicative Planning Figures (IPFs) is a mandate of MoFPED for which the LGs do not have control.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the allocation of Indicative Planning Figures (IPFs) is a mandate of MoFPED for which the LGs do not have control.", "page": 111, "level": 4}}, {"headings_1": {"content": "The diversion of funds hindered the achievement of intended outcomes of the grant of equalizing development of LGs and therefore affecting equitable distribution of", "page": 111, "level": 4}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised MoFPED to ensure that the budget allocation criteria as per the guidelines is", "metadata": {"headings": [{"headings_0": {"content": "I advised MoFPED to ensure that the budget allocation criteria as per the guidelines is", "page": 111, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the allocation of Indicative Planning Figures (IPFs) is a mandate of MoFPED for which the LGs do not have control.", "page": 111, "level": 4}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "adhered to and releases should be based on the allocation.", "metadata": {"headings": [{"headings_0": {"content": "I advised MoFPED to ensure that the budget allocation criteria as per the guidelines is", "page": 111, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the allocation of Indicative Planning Figures (IPFs) is a mandate of MoFPED for which the LGs do not have control.", "page": 111, "level": 4}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.19.2Funding and absorption", "metadata": {"headings": [{"headings_0": {"content": "3.19.2Funding and absorption", "page": 111, "level": 3}}, {"headings_1": {"content": "I advised MoFPED to ensure that the budget allocation criteria as per the guidelines is", "page": 111, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that 18 LGs budgeted to receive UGX.25,626,954,504 to implement various", "metadata": {"headings": [{"headings_0": {"content": "3.19.2Funding and absorption", "page": 111, "level": 3}}, {"headings_1": {"content": "I advised MoFPED to ensure that the budget allocation criteria as per the guidelines is", "page": 111, "level": 2}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "activities under LRDP. However, UGX.25,576,920,152 was received leading to a", "metadata": {"headings": [{"headings_0": {"content": "activities under LRDP. However, UGX.25,576,920,152 was received leading to a", "page": 111, "level": 2}}, {"headings_1": {"content": "3.19.2Funding and absorption", "page": 111, "level": 3}}], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "funding variance of UGX.50,034,352 representing 0.2%. A summary is shown in the table below and appendix 13 b. \n94", "metadata": {"headings": [{"headings_0": {"content": "activities under LRDP. However, UGX.25,576,920,152 was received leading to a", "page": 111, "level": 2}}, {"headings_1": {"content": "3.19.2Funding and absorption", "page": 111, "level": 3}}, [{"headings_0": {"content": "activities under LRDP. However, UGX.25,576,920,152 was received leading to a", "page": 111, "level": 2}}, {"headings_1": {"content": "3.19.2Funding and absorption", "page": 111, "level": 3}}]], "page": 111, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 42: Funding and absorption", "metadata": {"headings": [{"headings_0": {"content": "Table 42: Funding and absorption", "page": 112, "level": 2}}, {"headings_1": {"content": "activities under LRDP. However, UGX.25,576,920,152 was received leading to a", "page": 111, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Infrastructure Projects, including Physical Planning and land titling", "8,164,927,374", "8,153,926,373", "100%", "7,682,602,7 04", "471,323,669", "94%"], ["**2**", "Performance Improvement", "843,710,153", "843,710,153", "100%", "853,914,340", "-10,204,187", "101%"], ["**3**", "Investment Servicing and Monitoring", "1,111,423,280", "1,075,179,930", "97%", "1,063,687,3 38", "11,492,592", "99%"], ["**4**", "Transfer of LRDP funds to LLGs", "15,506,893,697", "15,504,103,696", "100%", "15,514,093, 696", "-9,990,000", "100%"], ["", "TOTAL", "25,626,954,504", "25,576,920,152", "100%", "25,114,298, 078", "462,622,074", "98%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 42: Funding and absorption", "page": 112, "level": 2}}, {"headings_1": {"content": "activities under LRDP. However, UGX.25,576,920,152 was received leading to a", "page": 111, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Cost centre", "Approved Budget - UGX", "Amount Released - UGX", "% fundin g", "Expenditur e - UGX", "Amount not absorbed - UGX", "% Absorpti on"], "type": "table"}}, {"content": "I observed that Investment servicing and monitoring was the most affected where LGs", "metadata": {"headings": [{"headings_0": {"content": "I observed that Investment servicing and monitoring was the most affected where LGs", "page": 112, "level": 2}}, {"headings_1": {"content": "Table 42: Funding and absorption", "page": 112, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "did not receive UGX.50,034,352.", "metadata": {"headings": [{"headings_0": {"content": "I observed that Investment servicing and monitoring was the most affected where LGs", "page": 112, "level": 2}}, {"headings_1": {"content": "Table 42: Funding and absorption", "page": 112, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I further noted that out of UGX.25,576,920,152 released by MoFPED, 6 LGs failed to", "metadata": {"headings": [{"headings_0": {"content": "I further noted that out of UGX.25,576,920,152 released by MoFPED, 6 LGs failed to", "page": 112, "level": 2}}, {"headings_1": {"content": "I observed that Investment servicing and monitoring was the most affected where LGs", "page": 112, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "absorb UGX.462,622,074. \nThe Accounting Officers explained that the Indicative Planning Figures are issued by", "metadata": {"headings": [{"headings_0": {"content": "I further noted that out of UGX.25,576,920,152 released by MoFPED, 6 LGs failed to", "page": 112, "level": 2}}, {"headings_1": {"content": "I observed that Investment servicing and monitoring was the most affected where LGs", "page": 112, "level": 2}}, [{"headings_0": {"content": "I further noted that out of UGX.25,576,920,152 released by MoFPED, 6 LGs failed to", "page": 112, "level": 2}}, {"headings_1": {"content": "I observed that Investment servicing and monitoring was the most affected where LGs", "page": 112, "level": 2}}]], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "MoFPED for which they had no control while under absorption was attributed to", "metadata": {"headings": [{"headings_0": {"content": "MoFPED for which they had no control while under absorption was attributed to", "page": 112, "level": 2}}, {"headings_1": {"content": "I further noted that out of UGX.25,576,920,152 released by MoFPED, 6 LGs failed to", "page": 112, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "delayed completion of the infrastructure projects by the contractors and bottlenecks in the procurement process.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED for which they had no control while under absorption was attributed to", "page": 112, "level": 2}}, {"headings_1": {"content": "I further noted that out of UGX.25,576,920,152 released by MoFPED, 6 LGs failed to", "page": 112, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised MoFPED to ensure that budget is funded in accordance with appropriation", "metadata": {"headings": [{"headings_0": {"content": "I advised MoFPED to ensure that budget is funded in accordance with appropriation", "page": 112, "level": 2}}, {"headings_1": {"content": "MoFPED for which they had no control while under absorption was attributed to", "page": 112, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "by Parliament while the MoLG was advised to ensure Accounting Officers adequately manage program implementation to eliminate unnecessary delays.", "metadata": {"headings": [{"headings_0": {"content": "I advised MoFPED to ensure that budget is funded in accordance with appropriation", "page": 112, "level": 2}}, {"headings_1": {"content": "MoFPED for which they had no control while under absorption was attributed to", "page": 112, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.19.3Implementation of LRDP activities", "metadata": {"headings": [{"headings_0": {"content": "3.19.3Implementation of LRDP activities", "page": 112, "level": 3}}, {"headings_1": {"content": "I advised MoFPED to ensure that budget is funded in accordance with appropriation", "page": 112, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "From the review of the status of implementation of infrastructure projects, performance improvement activities and investment servicing activities, I observed the", "metadata": {"headings": [{"headings_0": {"content": "From the review of the status of implementation of infrastructure projects, performance improvement activities and investment servicing activities, I observed the", "page": 112, "level": 4}}, {"headings_1": {"content": "3.19.3Implementation of LRDP activities", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "following, details of which are in appendix in 13 b.", "metadata": {"headings": [{"headings_0": {"content": "From the review of the status of implementation of infrastructure projects, performance improvement activities and investment servicing activities, I observed the", "page": 112, "level": 4}}, {"headings_1": {"content": "3.19.3Implementation of LRDP activities", "page": 112, "level": 3}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 18 LGs planned to undertake 109 activities under infrastructure projects. However, only 100 activities were implemented while 9 activities worth", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 18 LGs planned to undertake 109 activities under infrastructure projects. However, only 100 activities were implemented while 9 activities worth", "page": 112, "level": 4}}, {"headings_1": {"content": "From the review of the status of implementation of infrastructure projects, performance improvement activities and investment servicing activities, I observed the", "page": 112, "level": 4}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX.521,220,854 were not implemented.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 18 LGs planned to undertake 109 activities under infrastructure projects. However, only 100 activities were implemented while 9 activities worth", "page": 112, "level": 4}}, {"headings_1": {"content": "From the review of the status of implementation of infrastructure projects, performance improvement activities and investment servicing activities, I observed the", "page": 112, "level": 4}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 18 LGs planned to undertake 70 activities under performance improvement activities and all these activities were implemented. I also noted that 1 activity", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 18 LGs planned to undertake 70 activities under performance improvement activities and all these activities were implemented. I also noted that 1 activity", "page": 112, "level": 4}}, {"headings_1": {"content": "\uf0b7 18 LGs planned to undertake 109 activities under infrastructure projects. However, only 100 activities were implemented while 9 activities worth", "page": 112, "level": 4}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implemented worth UGX.3,000,000 was not eligible.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 18 LGs planned to undertake 70 activities under performance improvement activities and all these activities were implemented. I also noted that 1 activity", "page": 112, "level": 4}}, {"headings_1": {"content": "\uf0b7 18 LGs planned to undertake 109 activities under infrastructure projects. However, only 100 activities were implemented while 9 activities worth", "page": 112, "level": 4}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 18 LGs planned to undertake 53 activities under investment servicing and all", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 18 LGs planned to undertake 53 activities under investment servicing and all", "page": 112, "level": 2}}, {"headings_1": {"content": "\uf0b7 18 LGs planned to undertake 70 activities under performance improvement activities and all these activities were implemented. I also noted that 1 activity", "page": 112, "level": 4}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "these activities were implemented.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 18 LGs planned to undertake 53 activities under investment servicing and all", "page": 112, "level": 2}}, {"headings_1": {"content": "\uf0b7 18 LGs planned to undertake 70 activities under performance improvement activities and all these activities were implemented. I also noted that 1 activity", "page": 112, "level": 4}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Non implementation of planned activities hindered the achievement of intended", "metadata": {"headings": [{"headings_0": {"content": "Non implementation of planned activities hindered the achievement of intended", "page": 112, "level": 2}}, {"headings_1": {"content": "\uf0b7 18 LGs planned to undertake 53 activities under investment servicing and all", "page": 112, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "outcomes of the grant of equalizing development of LGs and therefore affecting equitable distribution of resources and delivery of services.", "metadata": {"headings": [{"headings_0": {"content": "Non implementation of planned activities hindered the achievement of intended", "page": 112, "level": 2}}, {"headings_1": {"content": "\uf0b7 18 LGs planned to undertake 53 activities under investment servicing and all", "page": 112, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers attributed the non-implementation to the delays in", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the non-implementation to the delays in", "page": 112, "level": 2}}, {"headings_1": {"content": "Non implementation of planned activities hindered the achievement of intended", "page": 112, "level": 2}}], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "procurement processes and the phased approach of the infrastructure projects. \n95", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the non-implementation to the delays in", "page": 112, "level": 2}}, {"headings_1": {"content": "Non implementation of planned activities hindered the achievement of intended", "page": 112, "level": 2}}, [{"headings_0": {"content": "The Accounting Officers attributed the non-implementation to the delays in", "page": 112, "level": 2}}, {"headings_1": {"content": "Non implementation of planned activities hindered the achievement of intended", "page": 112, "level": 2}}]], "page": 112, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised MoLG to ensure that Accounting Officers manage program implementation", "metadata": {"headings": [{"headings_0": {"content": "I advised MoLG to ensure that Accounting Officers manage program implementation", "page": 113, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the non-implementation to the delays in", "page": 112, "level": 2}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to eliminate unnecessary delays in the procurements.", "metadata": {"headings": [{"headings_0": {"content": "I advised MoLG to ensure that Accounting Officers manage program implementation", "page": 113, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the non-implementation to the delays in", "page": 112, "level": 2}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.19.4Transfer to LLGs", "metadata": {"headings": [{"headings_0": {"content": "3.19.4Transfer to LLGs", "page": 113, "level": 3}}, {"headings_1": {"content": "I advised MoLG to ensure that Accounting Officers manage program implementation", "page": 113, "level": 2}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Paragraph 1.3.2 of the guidelines provides the rationale for specific rule for sharing of the grant among levels of Local Government. Accordingly, the District is required to", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 1.3.2 of the guidelines provides the rationale for specific rule for sharing of the grant among levels of Local Government. Accordingly, the District is required to", "page": 113, "level": 4}}, {"headings_1": {"content": "3.19.4Transfer to LLGs", "page": 113, "level": 3}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "transfer 65% of the LRDP funds to LLGs and only retain 35%. \nI observed that 16 LGs transferred less funds to the LLGs than the 65% required by UGX.1,144,383,168 as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 1.3.2 of the guidelines provides the rationale for specific rule for sharing of the grant among levels of Local Government. Accordingly, the District is required to", "page": 113, "level": 4}}, {"headings_1": {"content": "3.19.4Transfer to LLGs", "page": 113, "level": 3}}, [{"headings_0": {"content": "Paragraph 1.3.2 of the guidelines provides the rationale for specific rule for sharing of the grant among levels of Local Government. Accordingly, the District is required to", "page": 113, "level": 4}}, {"headings_1": {"content": "3.19.4Transfer to LLGs", "page": 113, "level": 3}}]], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 43: Transfer to LLGs", "metadata": {"headings": [{"headings_0": {"content": "Table 43: Transfer to LLGs", "page": 113, "level": 2}}, {"headings_1": {"content": "Paragraph 1.3.2 of the guidelines provides the rationale for specific rule for sharing of the grant among levels of Local Government. Accordingly, the District is required to", "page": 113, "level": 4}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**25,576,920,152**", "16,624,998,099", "15,480,614,931", "1,144,383,168"]], "metadata": {"headings": [{"headings_0": {"content": "Table 43: Transfer to LLGs", "page": 113, "level": 2}}, {"headings_1": {"content": "Paragraph 1.3.2 of the guidelines provides the rationale for specific rule for sharing of the grant among levels of Local Government. Accordingly, the District is required to", "page": 113, "level": 4}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Total releases received (UGX)", "Expected transfer to LLGs 65% (UGX)", "Actual transfers to LLGs (UGX)", "Variance (UGX)"], "type": "table"}}, {"content": "This affected the implementation of service delivery programs at the Lower Local", "metadata": {"headings": [{"headings_0": {"content": "Table 43: Transfer to LLGs", "page": 113, "level": 2}}, {"headings_1": {"content": "Paragraph 1.3.2 of the guidelines provides the rationale for specific rule for sharing of the grant among levels of Local Government. Accordingly, the District is required to", "page": 113, "level": 4}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Governments.", "metadata": {"headings": [{"headings_0": {"content": "Governments.", "page": 113, "level": 2}}, {"headings_1": {"content": "Table 43: Transfer to LLGs", "page": 113, "level": 2}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officers explained that the allocation of discretionary transfers is a", "metadata": {"headings": [{"headings_0": {"content": "Governments.", "page": 113, "level": 2}}, {"headings_1": {"content": "Table 43: Transfer to LLGs", "page": 113, "level": 2}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "mandate of MoFPED for which they only transfer to LLGs what has been pre-", "metadata": {"headings": [{"headings_0": {"content": "mandate of MoFPED for which they only transfer to LLGs what has been pre-", "page": 113, "level": 2}}, {"headings_1": {"content": "Governments.", "page": 113, "level": 2}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "determined and released.", "metadata": {"headings": [{"headings_0": {"content": "mandate of MoFPED for which they only transfer to LLGs what has been pre-", "page": 113, "level": 2}}, {"headings_1": {"content": "Governments.", "page": 113, "level": 2}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised MoLG and MoFPED to harmonise the guidelines and the determination of the IPFs.", "metadata": {"headings": [{"headings_0": {"content": "I advised MoLG and MoFPED to harmonise the guidelines and the determination of the IPFs.", "page": 113, "level": 4}}, {"headings_1": {"content": "mandate of MoFPED for which they only transfer to LLGs what has been pre-", "page": 113, "level": 2}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "3.20 Implementation of Uganda Road Fund (URF) 3.20.1Funding", "metadata": {"headings": [{"headings_0": {"content": "3.20 Implementation of Uganda Road Fund (URF) 3.20.1Funding", "page": 113, "level": 8}}, {"headings_1": {"content": "I advised MoLG and MoFPED to harmonise the guidelines and the determination of the IPFs.", "page": 113, "level": 4}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that 96 LGs budgeted to receive UGX.51,950,654,755 to cater for", "metadata": {"headings": [{"headings_0": {"content": "3.20 Implementation of Uganda Road Fund (URF) 3.20.1Funding", "page": 113, "level": 8}}, {"headings_1": {"content": "I advised MoLG and MoFPED to harmonise the guidelines and the determination of the IPFs.", "page": 113, "level": 4}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "District/City/Municipal Council roads activities using road gangs and the force account mechanism. However, UGX.32,552,444,851 was received from Uganda Road Fund.", "metadata": {"headings": [{"headings_0": {"content": "District/City/Municipal Council roads activities using road gangs and the force account mechanism. However, UGX.32,552,444,851 was received from Uganda Road Fund.", "page": 113, "level": 4}}, {"headings_1": {"content": "3.20 Implementation of Uganda Road Fund (URF) 3.20.1Funding", "page": 113, "level": 8}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Details are in appendix 14 a.", "metadata": {"headings": [{"headings_0": {"content": "District/City/Municipal Council roads activities using road gangs and the force account mechanism. However, UGX.32,552,444,851 was received from Uganda Road Fund.", "page": 113, "level": 4}}, {"headings_1": {"content": "3.20 Implementation of Uganda Road Fund (URF) 3.20.1Funding", "page": 113, "level": 8}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The failure to fully fund the road activities hindered access to service delivery centres like Schools, Hospitals and Markets.", "metadata": {"headings": [{"headings_0": {"content": "The failure to fully fund the road activities hindered access to service delivery centres like Schools, Hospitals and Markets.", "page": 113, "level": 4}}, {"headings_1": {"content": "District/City/Municipal Council roads activities using road gangs and the force account mechanism. However, UGX.32,552,444,851 was received from Uganda Road Fund.", "page": 113, "level": 4}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officers attributed the shortfall to budget cuts for which the LGs have no control. The LGs have written to MoWT requesting for support.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the shortfall to budget cuts for which the LGs have no control. The LGs have written to MoWT requesting for support.", "page": 113, "level": 4}}, {"headings_1": {"content": "The failure to fully fund the road activities hindered access to service delivery centres like Schools, Hospitals and Markets.", "page": 113, "level": 4}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised URF to ensure funding is secured for planned road activities.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the shortfall to budget cuts for which the LGs have no control. The LGs have written to MoWT requesting for support.", "page": 113, "level": 4}}, {"headings_1": {"content": "The failure to fully fund the road activities hindered access to service delivery centres like Schools, Hospitals and Markets.", "page": 113, "level": 4}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.20.2Status of implementation of road activities", "metadata": {"headings": [{"headings_0": {"content": "3.20.2Status of implementation of road activities", "page": 113, "level": 3}}, {"headings_1": {"content": "The Accounting Officers attributed the shortfall to budget cuts for which the LGs have no control. The LGs have written to MoWT requesting for support.", "page": 113, "level": 4}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that 96 LGs planned to rehabilitate 23,632 km of roads using routine manual, routine mechanized and periodic maintenance at a cost of UGX.32,564,110,678.", "metadata": {"headings": [{"headings_0": {"content": "I noted that 96 LGs planned to rehabilitate 23,632 km of roads using routine manual, routine mechanized and periodic maintenance at a cost of UGX.32,564,110,678.", "page": 113, "level": 4}}, {"headings_1": {"content": "3.20.2Status of implementation of road activities", "page": 113, "level": 3}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "However, only 12,687 km (54%) were rehabilitated at a cost of UGX.18,772,267,873", "metadata": {"headings": [{"headings_0": {"content": "I noted that 96 LGs planned to rehabilitate 23,632 km of roads using routine manual, routine mechanized and periodic maintenance at a cost of UGX.32,564,110,678.", "page": 113, "level": 4}}, {"headings_1": {"content": "3.20.2Status of implementation of road activities", "page": 113, "level": 3}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(58%). Details are shown in the table below and appendix 14 b.", "metadata": {"headings": [{"headings_0": {"content": "(58%). Details are shown in the table below and appendix 14 b.", "page": 113, "level": 2}}, {"headings_1": {"content": "I noted that 96 LGs planned to rehabilitate 23,632 km of roads using routine manual, routine mechanized and periodic maintenance at a cost of UGX.32,564,110,678.", "page": 113, "level": 4}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "96", "metadata": {"headings": [{"headings_0": {"content": "(58%). Details are shown in the table below and appendix 14 b.", "page": 113, "level": 2}}, {"headings_1": {"content": "I noted that 96 LGs planned to rehabilitate 23,632 km of roads using routine manual, routine mechanized and periodic maintenance at a cost of UGX.32,564,110,678.", "page": 113, "level": 4}}], "page": 113, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 44: Status of implementation of road activities", "metadata": {"headings": [{"headings_0": {"content": "Table 44: Status of implementation of road activities", "page": 114, "level": 2}}, {"headings_1": {"content": "(58%). Details are shown in the table below and appendix 14 b.", "page": 113, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Routine Manual Maintenance", "16,067", "8,494,132,458", "7,385", "4,089,157,242"], ["Routine Mechanized Maintenance", "6,720", "15,394,408,459", "4,924", "10,306,553,352"], ["Periodic Maintenance", "845", "8,675,569,761", "378", "4,376,557,279"], ["**Total distance**", "23,632", "32,564,110,678", "12,687", "18,772,267,873"]], "metadata": {"headings": [{"headings_0": {"content": "Table 44: Status of implementation of road activities", "page": 114, "level": 2}}, {"headings_1": {"content": "(58%). Details are shown in the table below and appendix 14 b.", "page": 113, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Category", "Planned Length (KM)", "Planned Annual Expenditure - UGX", "Actual length (KM)", "Actual Expenditure - UGX"], "type": "table"}}, {"content": "Source: URF work plan and quarterly performance reports", "metadata": {"headings": [{"headings_0": {"content": "Source: URF work plan and quarterly performance reports", "page": 114, "level": 1}}, {"headings_1": {"content": "Table 44: Status of implementation of road activities", "page": 114, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "According to my inspection carried and progressive performance reports, I have", "metadata": {"headings": [{"headings_0": {"content": "According to my inspection carried and progressive performance reports, I have", "page": 114, "level": 2}}, {"headings_1": {"content": "Source: URF work plan and quarterly performance reports", "page": 114, "level": 1}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "observed the following;", "metadata": {"headings": [{"headings_0": {"content": "According to my inspection carried and progressive performance reports, I have", "page": 114, "level": 2}}, {"headings_1": {"content": "Source: URF work plan and quarterly performance reports", "page": 114, "level": 1}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 89 LGs planned to maintain 16,067 km under routine manual maintenance at a", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 89 LGs planned to maintain 16,067 km under routine manual maintenance at a", "page": 114, "level": 2}}, {"headings_1": {"content": "According to my inspection carried and progressive performance reports, I have", "page": 114, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "cost of UGX. 8,494,132,458, however only 7,385 km (46%) were maintained at cost UGX.4,089,157,242 (48%).", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 89 LGs planned to maintain 16,067 km under routine manual maintenance at a", "page": 114, "level": 2}}, {"headings_1": {"content": "According to my inspection carried and progressive performance reports, I have", "page": 114, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 90 LGs planned to maintain 6,720 km under routine mechanised maintenance at a cost of UGX.15,394,408,459, however only 4,924 km (73%) were maintained at", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 90 LGs planned to maintain 6,720 km under routine mechanised maintenance at a cost of UGX.15,394,408,459, however only 4,924 km (73%) were maintained at", "page": 114, "level": 4}}, {"headings_1": {"content": "\uf0b7 89 LGs planned to maintain 16,067 km under routine manual maintenance at a", "page": 114, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "cost UGX.10,306,553,352 (67%).", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 90 LGs planned to maintain 6,720 km under routine mechanised maintenance at a cost of UGX.15,394,408,459, however only 4,924 km (73%) were maintained at", "page": 114, "level": 4}}, {"headings_1": {"content": "\uf0b7 89 LGs planned to maintain 16,067 km under routine manual maintenance at a", "page": 114, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 45 LGs planned to maintain 845 km under periodic maintenance at a cost of UGX.8,675,569,761, however only 378 km (45%) were maintained at cost UGX.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 45 LGs planned to maintain 845 km under periodic maintenance at a cost of UGX.8,675,569,761, however only 378 km (45%) were maintained at cost UGX.", "page": 114, "level": 4}}, {"headings_1": {"content": "\uf0b7 90 LGs planned to maintain 6,720 km under routine mechanised maintenance at a cost of UGX.15,394,408,459, however only 4,924 km (73%) were maintained at", "page": 114, "level": 4}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "4,376,557,279 (50%).", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 45 LGs planned to maintain 845 km under periodic maintenance at a cost of UGX.8,675,569,761, however only 378 km (45%) were maintained at cost UGX.", "page": 114, "level": 4}}, {"headings_1": {"content": "\uf0b7 90 LGs planned to maintain 6,720 km under routine mechanised maintenance at a cost of UGX.15,394,408,459, however only 4,924 km (73%) were maintained at", "page": 114, "level": 4}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 88 LGs did not budget for routine manual, routine mechanise and periodic", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 88 LGs did not budget for routine manual, routine mechanise and periodic", "page": 114, "level": 2}}, {"headings_1": {"content": "\uf0b7 45 LGs planned to maintain 845 km under periodic maintenance at a cost of UGX.8,675,569,761, however only 378 km (45%) were maintained at cost UGX.", "page": 114, "level": 4}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "maintenance of roads despite the destruction of a number of roads by the rainy", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 88 LGs did not budget for routine manual, routine mechanise and periodic", "page": 114, "level": 2}}, {"headings_1": {"content": "\uf0b7 45 LGs planned to maintain 845 km under periodic maintenance at a cost of UGX.8,675,569,761, however only 378 km (45%) were maintained at cost UGX.", "page": 114, "level": 4}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "seasons. There is a risk that the roads will further deteriorate given the meagre", "metadata": {"headings": [{"headings_0": {"content": "seasons. There is a risk that the roads will further deteriorate given the meagre", "page": 114, "level": 2}}, {"headings_1": {"content": "\uf0b7 88 LGs did not budget for routine manual, routine mechanise and periodic", "page": 114, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "resources. Access to service delivery centres like Schools, Hospitals and Markets is hindered.", "metadata": {"headings": [{"headings_0": {"content": "seasons. There is a risk that the roads will further deteriorate given the meagre", "page": 114, "level": 2}}, {"headings_1": {"content": "\uf0b7 88 LGs did not budget for routine manual, routine mechanise and periodic", "page": 114, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer attributed this to late release of funds and inadequate and", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed this to late release of funds and inadequate and", "page": 114, "level": 2}}, {"headings_1": {"content": "seasons. There is a risk that the roads will further deteriorate given the meagre", "page": 114, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "unmaintained road construction equipment. \nI advised the MoFPED timely release appropriated funds for the implementation of planned road activities.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed this to late release of funds and inadequate and", "page": 114, "level": 2}}, {"headings_1": {"content": "seasons. There is a risk that the roads will further deteriorate given the meagre", "page": 114, "level": 2}}, [{"headings_0": {"content": "The Accounting Officer attributed this to late release of funds and inadequate and", "page": 114, "level": 2}}, {"headings_1": {"content": "seasons. There is a risk that the roads will further deteriorate given the meagre", "page": 114, "level": 2}}]], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 114, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed this to late release of funds and inadequate and", "page": 114, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 114, "level": 3}}, {"headings_1": {"content": "The Accounting Officer attributed this to late release of funds and inadequate and", "page": 114, "level": 2}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "comprises the statement of responsibilities, a statement from the Secretary to the Treasury,", "metadata": {"headings": [{"headings_0": {"content": "comprises the statement of responsibilities, a statement from the Secretary to the Treasury,", "page": 114, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 114, "level": 3}}], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a commentary by the Accountant General, and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. \nMy 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 \n97", "metadata": {"headings": [{"headings_0": {"content": "comprises the statement of responsibilities, a statement from the Secretary to the Treasury,", "page": 114, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 114, "level": 3}}, [{"headings_0": {"content": "comprises the statement of responsibilities, a statement from the Secretary to the Treasury,", "page": 114, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 114, "level": 3}}], [{"headings_0": {"content": "comprises the statement of responsibilities, a statement from the Secretary to the Treasury,", "page": 114, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 114, "level": 3}}], [{"headings_0": {"content": "comprises the statement of responsibilities, a statement from the Secretary to the Treasury,", "page": 114, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 114, "level": 3}}]], "page": 114, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "material misstatement of this other information; I am required to report that fact. I have", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 115, "level": 2}}, {"headings_1": {"content": "comprises the statement of responsibilities, a statement from the Secretary to the Treasury,", "page": 114, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 115, "level": 2}}, {"headings_1": {"content": "comprises the statement of responsibilities, a statement from the Secretary to the Treasury,", "page": 114, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Responsibilities of Management for the Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 115, "level": 3}}, {"headings_1": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "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 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda.", "metadata": {"headings": [{"headings_0": {"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 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda.", "page": 115, "level": 4}}, {"headings_1": {"content": "Responsibilities of Management for the Consolidated Financial Statements", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the", "page": 115, "level": 2}}, {"headings_1": {"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 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda.", "page": 115, "level": 4}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Consolidated Fund. The Accountant General is therefore responsible for the preparation of", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the", "page": 115, "level": 2}}, {"headings_1": {"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 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda.", "page": 115, "level": 4}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Consolidated Financial Statements of Local Governments in accordance with the requirements", "metadata": {"headings": [{"headings_0": {"content": "Consolidated Financial Statements of Local Governments in accordance with the requirements", "page": 115, "level": 2}}, {"headings_1": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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 consolidated financial statements that are free from material misstatements, whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "Consolidated Financial Statements of Local Governments in accordance with the requirements", "page": 115, "level": 2}}, {"headings_1": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the Local Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the Financial Reporting Guide 2018 unless the Accountant General has a realistic", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the Local Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the Financial Reporting Guide 2018 unless the Accountant General has a realistic", "page": 115, "level": 4}}, {"headings_1": {"content": "Consolidated Financial Statements of Local Governments in accordance with the requirements", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the Local Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the Financial Reporting Guide 2018 unless the Accountant General has a realistic", "page": 115, "level": 4}}, {"headings_1": {"content": "Consolidated Financial Statements of Local Governments in accordance with the requirements", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accountant General is responsible for overseeing the Government\u2019s financial reporting", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General is responsible for overseeing the Government\u2019s financial reporting", "page": 115, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the Local Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the Financial Reporting Guide 2018 unless the Accountant General has a realistic", "page": 115, "level": 4}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "process.", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General is responsible for overseeing the Government\u2019s financial reporting", "page": 115, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the Local Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the Financial Reporting Guide 2018 unless the Accountant General has a realistic", "page": 115, "level": 4}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 115, "level": 3}}, {"headings_1": {"content": "The Accountant General is responsible for overseeing the Government\u2019s financial reporting", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the consolidated financial statements of local government as a whole are free from material misstatement, whether due", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 115, "level": 3}}, {"headings_1": {"content": "The Accountant General is responsible for overseeing the Government\u2019s financial reporting", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "to fraud or error and to issue an auditor\u2019s report that includes my opinion. Reasonable", "metadata": {"headings": [{"headings_0": {"content": "to fraud or error and to issue an auditor\u2019s report that includes my opinion. Reasonable", "page": 115, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "to fraud or error and to issue an auditor\u2019s report that includes my opinion. Reasonable", "page": 115, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements", "page": 115, "level": 3}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Misstatements can arise from fraud or error and are considered material if, individually or in", "metadata": {"headings": [{"headings_0": {"content": "Misstatements can arise from fraud or error and are considered material if, individually or in", "page": 115, "level": 2}}, {"headings_1": {"content": "to fraud or error and to issue an auditor\u2019s report that includes my opinion. Reasonable", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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": "Misstatements can arise from fraud or error and are considered material if, individually or in", "page": 115, "level": 2}}, {"headings_1": {"content": "to fraud or error and to issue an auditor\u2019s report that includes my opinion. Reasonable", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 115, "level": 2}}, {"headings_1": {"content": "Misstatements can arise from fraud or error and are considered material if, individually or in", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "professional skepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 115, "level": 2}}, {"headings_1": {"content": "Misstatements can arise from fraud or error and are considered material if, individually or in", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the consolidated financial", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the consolidated financial", "page": 115, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the consolidated financial", "page": 115, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "to provide a basis for my opinion. The risk of not detecting a material misstatement", "metadata": {"headings": [{"headings_0": {"content": "to provide a basis for my opinion. The risk of not detecting a material misstatement", "page": 115, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the consolidated financial", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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": "to provide a basis for my opinion. The risk of not detecting a material misstatement", "page": 115, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the consolidated financial", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design", "page": 115, "level": 2}}, {"headings_1": {"content": "to provide a basis for my opinion. The risk of not detecting a material misstatement", "page": 115, "level": 2}}], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the local government\u2019s internal control. \n98", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design", "page": 115, "level": 2}}, {"headings_1": {"content": "to provide a basis for my opinion. The risk of not detecting a material misstatement", "page": 115, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design", "page": 115, "level": 2}}, {"headings_1": {"content": "to provide a basis for my opinion. The risk of not detecting a material misstatement", "page": 115, "level": 2}}]], "page": 115, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 116, "level": 2}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design", "page": 115, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "accounting estimates and related disclosures made by management.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 116, "level": 2}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design", "page": 115, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 116, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"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", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 116, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "government\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", "metadata": {"headings": [{"headings_0": {"content": "government\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", "page": 116, "level": 4}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "government\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", "page": 116, "level": 4}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "report. However, future events or conditions may cause the government to fail to", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the government to fail to", "page": 116, "level": 2}}, {"headings_1": {"content": "government\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", "page": 116, "level": 4}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "deliver its mandate.", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the government to fail to", "page": 116, "level": 2}}, {"headings_1": {"content": "government\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", "page": 116, "level": 4}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the overall presentation, structure, and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure, and content of the financial statements,", "page": 116, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the government to fail to", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves a fair presentation. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure, and content of the financial statements,", "page": 116, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the government to fail to", "page": 116, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure, and content of the financial statements,", "page": 116, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the government to fail to", "page": 116, "level": 2}}]], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "deficiencies in internal control that I identify during my audit.", "metadata": {"headings": [{"headings_0": {"content": "deficiencies in internal control that I identify during my audit.", "page": 116, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure, and content of the financial statements,", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 116, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 116, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 116, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 116, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "circumstances, I determine that a matter should not be communicated in my report because", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 116, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 116, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 116, "level": 3}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In accordance with Section 19(1) of the National Audit Act, 2008, I report to you, based on", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 116, "level": 3}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "my work described on the audit of the Local Government Consolidated Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of the Local Government Consolidated Financial Statements", "page": 116, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 116, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "that; except for the matters raised in the compliance with legislation section below, and whose", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of the Local Government Consolidated Financial Statements", "page": 116, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 116, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "effect has been considered in forming my opinion on the Local Government consolidated", "metadata": {"headings": [{"headings_0": {"content": "effect has been considered in forming my opinion on the Local Government consolidated", "page": 116, "level": 2}}, {"headings_1": {"content": "my work described on the audit of the Local Government Consolidated Financial Statements", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "financial statements, the activities, financial transactions and information reflected in the consolidated 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": "effect has been considered in forming my opinion on the Local Government consolidated", "page": 116, "level": 2}}, {"headings_1": {"content": "my work described on the audit of the Local Government Consolidated Financial Statements", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "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": 116, "level": 3}}, {"headings_1": {"content": "effect has been considered in forming my opinion on the Local Government consolidated", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 116, "level": 3}}, {"headings_1": {"content": "effect has been considered in forming my opinion on the Local Government consolidated", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "findings on the compliance of Government, with specific matters in key legislations. I", "metadata": {"headings": [{"headings_0": {"content": "findings on the compliance of Government, with specific matters in key legislations. I", "page": 116, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 116, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "performed procedures primarily to identify findings but not to gather evidence to express assurance.", "metadata": {"headings": [{"headings_0": {"content": "findings on the compliance of Government, with specific matters in key legislations. I", "page": 116, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 116, "level": 3}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 116, "level": 2}}, {"headings_1": {"content": "findings on the compliance of Government, with specific matters in key legislations. I", "page": 116, "level": 2}}], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "are as follows; \n99", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 116, "level": 2}}, {"headings_1": {"content": "findings on the compliance of Government, with specific matters in key legislations. I", "page": 116, "level": 2}}, [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 116, "level": 2}}, {"headings_1": {"content": "findings on the compliance of Government, with specific matters in key legislations. I", "page": 116, "level": 2}}]], "page": 116, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.21 Transfer of Accounting Officers in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "3.21 Transfer of Accounting Officers in Local Governments", "page": 117, "level": 3}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 116, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 45(5) shall be responsible and personally accountable to parliament for the activities of a Vote.", "metadata": {"headings": [{"headings_0": {"content": "3.21 Transfer of Accounting Officers in Local Governments", "page": 117, "level": 3}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 116, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Section 43 (3) requires an Accounting Officer to enter into an annual budget", "metadata": {"headings": [{"headings_0": {"content": "Section 43 (3) requires an Accounting Officer to enter into an annual budget", "page": 117, "level": 2}}, {"headings_1": {"content": "3.21 Transfer of Accounting Officers in Local Governments", "page": 117, "level": 3}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Section 43 (3) requires an Accounting Officer to enter into an annual budget", "page": 117, "level": 2}}, {"headings_1": {"content": "3.21 Transfer of Accounting Officers in Local Governments", "page": 117, "level": 3}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During the audit, I noted that the MoLG made frequent transfers of Accounting Officers", "metadata": {"headings": [{"headings_0": {"content": "During the audit, I noted that the MoLG made frequent transfers of Accounting Officers", "page": 117, "level": 2}}, {"headings_1": {"content": "Section 43 (3) requires an Accounting Officer to enter into an annual budget", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "from one LG to another. In the case of the LGs of Bulisa DLG, Hoima DLG and Fort Portal City, Amuria DLG, Mityana DLG, Butebo DLG, Kabarole DLG and Kitagwenda", "metadata": {"headings": [{"headings_0": {"content": "During the audit, I noted that the MoLG made frequent transfers of Accounting Officers", "page": 117, "level": 2}}, {"headings_1": {"content": "Section 43 (3) requires an Accounting Officer to enter into an annual budget", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "DLG, two to four Accounting Officers were posted within the same financial year.", "metadata": {"headings": [{"headings_0": {"content": "DLG, two to four Accounting Officers were posted within the same financial year.", "page": 117, "level": 2}}, {"headings_1": {"content": "During the audit, I noted that the MoLG made frequent transfers of Accounting Officers", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The above disrupts implementation of activities thus affecting service delivery and", "metadata": {"headings": [{"headings_0": {"content": "The above disrupts implementation of activities thus affecting service delivery and", "page": 117, "level": 2}}, {"headings_1": {"content": "DLG, two to four Accounting Officers were posted within the same financial year.", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "accounting for funds which may in the long run hinder attainment of strategic", "metadata": {"headings": [{"headings_0": {"content": "The above disrupts implementation of activities thus affecting service delivery and", "page": 117, "level": 2}}, {"headings_1": {"content": "DLG, two to four Accounting Officers were posted within the same financial year.", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "objectives in the affected LGs. In some cases, it was noted that the Technical Planning", "metadata": {"headings": [{"headings_0": {"content": "objectives in the affected LGs. In some cases, it was noted that the Technical Planning", "page": 117, "level": 2}}, {"headings_1": {"content": "The above disrupts implementation of activities thus affecting service delivery and", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Committee (TPC) structures are not fully constituted to lead implementation of the budgets without continuity of service and guidance by the Chief Administrative Officer.", "metadata": {"headings": [{"headings_0": {"content": "objectives in the affected LGs. In some cases, it was noted that the Technical Planning", "page": 117, "level": 2}}, {"headings_1": {"content": "The above disrupts implementation of activities thus affecting service delivery and", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers explained that it was the mandate of MoFPED and MoLG to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that it was the mandate of MoFPED and MoLG to", "page": 117, "level": 2}}, {"headings_1": {"content": "objectives in the affected LGs. In some cases, it was noted that the Technical Planning", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "appoint and transfer Accounting Officers respectively.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that it was the mandate of MoFPED and MoLG to", "page": 117, "level": 2}}, {"headings_1": {"content": "objectives in the affected LGs. In some cases, it was noted that the Technical Planning", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During my interaction with MoLG, the PS acknowledged the effect of the anomaly on", "metadata": {"headings": [{"headings_0": {"content": "During my interaction with MoLG, the PS acknowledged the effect of the anomaly on", "page": 117, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that it was the mandate of MoFPED and MoLG to", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "service delivery and stated that the challenge can be solved by strengthening the", "metadata": {"headings": [{"headings_0": {"content": "During my interaction with MoLG, the PS acknowledged the effect of the anomaly on", "page": 117, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that it was the mandate of MoFPED and MoLG to", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "administrative structure by recruiting substantive heads of departments. The PSST also", "metadata": {"headings": [{"headings_0": {"content": "administrative structure by recruiting substantive heads of departments. The PSST also", "page": 117, "level": 2}}, {"headings_1": {"content": "During my interaction with MoLG, the PS acknowledged the effect of the anomaly on", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "acknowledged the observation and promised to engage the MoLG on the matter.", "metadata": {"headings": [{"headings_0": {"content": "administrative structure by recruiting substantive heads of departments. The PSST also", "page": 117, "level": 2}}, {"headings_1": {"content": "During my interaction with MoLG, the PS acknowledged the effect of the anomaly on", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the MoLG to streamline the transfer of LG Accounting Officers to ensure", "metadata": {"headings": [{"headings_0": {"content": "I advised the MoLG to streamline the transfer of LG Accounting Officers to ensure", "page": 117, "level": 2}}, {"headings_1": {"content": "administrative structure by recruiting substantive heads of departments. The PSST also", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "continuity in service delivery with minor interruptions. The ministry should also liaise", "metadata": {"headings": [{"headings_0": {"content": "I advised the MoLG to streamline the transfer of LG Accounting Officers to ensure", "page": 117, "level": 2}}, {"headings_1": {"content": "administrative structure by recruiting substantive heads of departments. The PSST also", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "with MoPS and MoFPED to provide guidance and funding to strengthen the Technical", "metadata": {"headings": [{"headings_0": {"content": "with MoPS and MoFPED to provide guidance and funding to strengthen the Technical", "page": 117, "level": 2}}, {"headings_1": {"content": "I advised the MoLG to streamline the transfer of LG Accounting Officers to ensure", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Planning Committees (TPCs) for all LGs.", "metadata": {"headings": [{"headings_0": {"content": "with MoPS and MoFPED to provide guidance and funding to strengthen the Technical", "page": 117, "level": 2}}, {"headings_1": {"content": "I advised the MoLG to streamline the transfer of LG Accounting Officers to ensure", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.22 Risk management in LGs", "metadata": {"headings": [{"headings_0": {"content": "3.22 Risk management in LGs", "page": 117, "level": 3}}, {"headings_1": {"content": "with MoPS and MoFPED to provide guidance and funding to strengthen the Technical", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Instruction 6.5.2 (e) of the Treasury Instructions 2017 require the Accounting Officer to institute risk management practices in their operations.", "metadata": {"headings": [{"headings_0": {"content": "3.22 Risk management in LGs", "page": 117, "level": 3}}, {"headings_1": {"content": "with MoPS and MoFPED to provide guidance and funding to strengthen the Technical", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I observed that all the 169 LGs audited have not incorporated risk management in", "metadata": {"headings": [{"headings_0": {"content": "I observed that all the 169 LGs audited have not incorporated risk management in", "page": 117, "level": 2}}, {"headings_1": {"content": "3.22 Risk management in LGs", "page": 117, "level": 3}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "their operations, contrary to instruction 6.5.2 (e) of the Treasury Instructions, 2017.", "metadata": {"headings": [{"headings_0": {"content": "I observed that all the 169 LGs audited have not incorporated risk management in", "page": 117, "level": 2}}, {"headings_1": {"content": "3.22 Risk management in LGs", "page": 117, "level": 3}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This is evidenced by lack of risk strategies, detailed registers of risk and officers", "metadata": {"headings": [{"headings_0": {"content": "This is evidenced by lack of risk strategies, detailed registers of risk and officers", "page": 117, "level": 2}}, {"headings_1": {"content": "I observed that all the 169 LGs audited have not incorporated risk management in", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "responsible for risk mitigation.", "metadata": {"headings": [{"headings_0": {"content": "This is evidenced by lack of risk strategies, detailed registers of risk and officers", "page": 117, "level": 2}}, {"headings_1": {"content": "I observed that all the 169 LGs audited have not incorporated risk management in", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The lack of mechanisms of risk identification and response may hinder LGs from", "metadata": {"headings": [{"headings_0": {"content": "The lack of mechanisms of risk identification and response may hinder LGs from", "page": 117, "level": 2}}, {"headings_1": {"content": "This is evidenced by lack of risk strategies, detailed registers of risk and officers", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "achieving their strategic and operational objectives and therefore respective mandates.", "metadata": {"headings": [{"headings_0": {"content": "The lack of mechanisms of risk identification and response may hinder LGs from", "page": 117, "level": 2}}, {"headings_1": {"content": "This is evidenced by lack of risk strategies, detailed registers of risk and officers", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers explained that the guidelines issued by PS/ST in line with", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the guidelines issued by PS/ST in line with", "page": 117, "level": 2}}, {"headings_1": {"content": "The lack of mechanisms of risk identification and response may hinder LGs from", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "paragraph 6.5.4 of the Treasury Instructions 2017 were disseminated to selected Local", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the guidelines issued by PS/ST in line with", "page": 117, "level": 2}}, {"headings_1": {"content": "The lack of mechanisms of risk identification and response may hinder LGs from", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Governments.", "metadata": {"headings": [{"headings_0": {"content": "Governments.", "page": 117, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the guidelines issued by PS/ST in line with", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "During my interaction with MoFPED indicated that the Internal Auditor General had", "metadata": {"headings": [{"headings_0": {"content": "Governments.", "page": 117, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the guidelines issued by PS/ST in line with", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "issued guidance to Accounting Officers of Local Governments. LGs will be trained on", "metadata": {"headings": [{"headings_0": {"content": "issued guidance to Accounting Officers of Local Governments. LGs will be trained on", "page": 117, "level": 2}}, {"headings_1": {"content": "Governments.", "page": 117, "level": 2}}], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "100 \nthe preparation and application of the risk mitigation plans in the financial year", "metadata": {"headings": [{"headings_0": {"content": "issued guidance to Accounting Officers of Local Governments. LGs will be trained on", "page": 117, "level": 2}}, {"headings_1": {"content": "Governments.", "page": 117, "level": 2}}, [{"headings_0": {"content": "issued guidance to Accounting Officers of Local Governments. LGs will be trained on", "page": 117, "level": 2}}, {"headings_1": {"content": "Governments.", "page": 117, "level": 2}}]], "page": 117, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2022/23. The tools that have been developed are being inbuilt in the draft GOU National Enterprise Risk Management Guidelines.", "metadata": {"headings": [{"headings_0": {"content": "2022/23. The tools that have been developed are being inbuilt in the draft GOU National Enterprise Risk Management Guidelines.", "page": 118, "level": 4}}, {"headings_1": {"content": "issued guidance to Accounting Officers of Local Governments. LGs will be trained on", "page": 117, "level": 2}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised MoFPED to disseminate guidelines on risk management to all Accounting", "metadata": {"headings": [{"headings_0": {"content": "2022/23. The tools that have been developed are being inbuilt in the draft GOU National Enterprise Risk Management Guidelines.", "page": 118, "level": 4}}, {"headings_1": {"content": "issued guidance to Accounting Officers of Local Governments. LGs will be trained on", "page": 117, "level": 2}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Officers and ensure that they put in place a detailed risk register and an officer", "metadata": {"headings": [{"headings_0": {"content": "Officers and ensure that they put in place a detailed risk register and an officer", "page": 118, "level": 2}}, {"headings_1": {"content": "2022/23. The tools that have been developed are being inbuilt in the draft GOU National Enterprise Risk Management Guidelines.", "page": 118, "level": 4}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "responsible for risk management to minimise the entity\u2019s exposure to risks that may affect the implementation of planned activities. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Officers and ensure that they put in place a detailed risk register and an officer", "page": 118, "level": 2}}, {"headings_1": {"content": "2022/23. The tools that have been developed are being inbuilt in the draft GOU National Enterprise Risk Management Guidelines.", "page": 118, "level": 4}}, [{"headings_0": {"content": "Officers and ensure that they put in place a detailed risk register and an officer", "page": 118, "level": 2}}, {"headings_1": {"content": "2022/23. The tools that have been developed are being inbuilt in the draft GOU National Enterprise Risk Management Guidelines.", "page": 118, "level": 4}}]], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 118, "level": 3}}, {"headings_1": {"content": "Officers and ensure that they put in place a detailed risk register and an officer", "page": 118, "level": 2}}], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "30th December, 2022 \n101", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 118, "level": 3}}, {"headings_1": {"content": "Officers and ensure that they put in place a detailed risk register and an officer", "page": 118, "level": 2}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 118, "level": 3}}, {"headings_1": {"content": "Officers and ensure that they put in place a detailed risk register and an officer", "page": 118, "level": 2}}]], "page": 118, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.0.", "metadata": {"headings": [{"headings_0": {"content": "4.0.", "page": 119, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 118, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED SUMMARY", "metadata": {"headings": [{"headings_0": {"content": "4.0.", "page": 119, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 118, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS", "metadata": {"headings": [{"headings_0": {"content": "STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS", "page": 119, "level": 3}}, {"headings_1": {"content": "4.0.", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "AND STATE ENTERPRISES FOR THE YEAR ENDED 30 TH JUNE 2022", "metadata": {"headings": [{"headings_0": {"content": "STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS", "page": 119, "level": 3}}, {"headings_1": {"content": "4.0.", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.1.", "metadata": {"headings": [{"headings_0": {"content": "4.1.", "page": 119, "level": 3}}, {"headings_1": {"content": "STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Review of the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "4.1.", "page": 119, "level": 3}}, {"headings_1": {"content": "STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "According to Section 3 of the Public Finance Management Act (PFMA), 2015 (as", "metadata": {"headings": [{"headings_0": {"content": "According to Section 3 of the Public Finance Management Act (PFMA), 2015 (as", "page": 119, "level": 2}}, {"headings_1": {"content": "4.1.", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "amended); \u201cA Public Corporation means an authority established by an Act of Parliament other than a local Government which receives a contribution from public funds, and any public body which in a financial year receives any income from public", "metadata": {"headings": [{"headings_0": {"content": "According to Section 3 of the Public Finance Management Act (PFMA), 2015 (as", "page": 119, "level": 2}}, {"headings_1": {"content": "4.1.", "page": 119, "level": 3}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "funds\u201d. Similarly, \u201cA State Enterprise means a body established under any Act other than the Company\u2019s Act or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling", "metadata": {"headings": [{"headings_0": {"content": "funds\u201d. Similarly, \u201cA State Enterprise means a body established under any Act other than the Company\u2019s Act or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling", "page": 119, "level": 4}}, {"headings_1": {"content": "According to Section 3 of the Public Finance Management Act (PFMA), 2015 (as", "page": 119, "level": 2}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "interest\u201d.", "metadata": {"headings": [{"headings_0": {"content": "funds\u201d. Similarly, \u201cA State Enterprise means a body established under any Act other than the Company\u2019s Act or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling", "page": 119, "level": 4}}, {"headings_1": {"content": "According to Section 3 of the Public Finance Management Act (PFMA), 2015 (as", "page": 119, "level": 2}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In line with the PFMA, 2015, I reviewed the Consolidated Summary Statement of the", "metadata": {"headings": [{"headings_0": {"content": "In line with the PFMA, 2015, I reviewed the Consolidated Summary Statement of the", "page": 119, "level": 2}}, {"headings_1": {"content": "funds\u201d. Similarly, \u201cA State Enterprise means a body established under any Act other than the Company\u2019s Act or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling", "page": 119, "level": 4}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Financial Performance of Public Corporations and State Enterprises for the year ended 30th June 2022, and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "In line with the PFMA, 2015, I reviewed the Consolidated Summary Statement of the", "page": 119, "level": 2}}, {"headings_1": {"content": "funds\u201d. Similarly, \u201cA State Enterprise means a body established under any Act other than the Company\u2019s Act or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling", "page": 119, "level": 4}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a) Completeness of the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "a) Completeness of the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 119, "level": 1}}, {"headings_1": {"content": "In line with the PFMA, 2015, I reviewed the Consolidated Summary Statement of the", "page": 119, "level": 2}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for Finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises and Companies where Government has controlling", "metadata": {"headings": [{"headings_0": {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for Finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises and Companies where Government has controlling", "page": 119, "level": 4}}, {"headings_1": {"content": "a) Completeness of the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 119, "level": 1}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "interest.", "metadata": {"headings": [{"headings_0": {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for Finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises and Companies where Government has controlling", "page": 119, "level": 4}}, {"headings_1": {"content": "a) Completeness of the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 119, "level": 1}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Furthermore, Section 51(2) of PFMA, 2015 provides that, the Accounting Officer of a", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, Section 51(2) of PFMA, 2015 provides that, the Accounting Officer of a", "page": 119, "level": 2}}, {"headings_1": {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for Finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises and Companies where Government has controlling", "page": 119, "level": 4}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "public corporation shall, within two months after the end of each financial year, using the format prescribed by the Accountant General, prepare and submit to the", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, Section 51(2) of PFMA, 2015 provides that, the Accounting Officer of a", "page": 119, "level": 2}}, {"headings_1": {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for Finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises and Companies where Government has controlling", "page": 119, "level": 4}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Accountant General, a summary statement of financial performance of the public corporation and give a copy of the summary statement to the Secretary to the Treasury.", "metadata": {"headings": [{"headings_0": {"content": "Accountant General, a summary statement of financial performance of the public corporation and give a copy of the summary statement to the Secretary to the Treasury.", "page": 119, "level": 4}}, {"headings_1": {"content": "Furthermore, Section 51(2) of PFMA, 2015 provides that, the Accounting Officer of a", "page": 119, "level": 2}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that 50 public corporations and state enterprises were supposed to be consolidated (Appendix 15 a refers) in accordance with Section 52 (1c) of the Public Finance Management Act (PFMA), 2015. However, only 34 entities were consolidated", "metadata": {"headings": [{"headings_0": {"content": "I noted that 50 public corporations and state enterprises were supposed to be consolidated (Appendix 15 a refers) in accordance with Section 52 (1c) of the Public Finance Management Act (PFMA), 2015. However, only 34 entities were consolidated", "page": 119, "level": 4}}, {"headings_1": {"content": "Accountant General, a summary statement of financial performance of the public corporation and give a copy of the summary statement to the Secretary to the Treasury.", "page": 119, "level": 4}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and 12 were disclosed as having not submitted summary statements for consolidation.", "metadata": {"headings": [{"headings_0": {"content": "I noted that 50 public corporations and state enterprises were supposed to be consolidated (Appendix 15 a refers) in accordance with Section 52 (1c) of the Public Finance Management Act (PFMA), 2015. However, only 34 entities were consolidated", "page": 119, "level": 4}}, {"headings_1": {"content": "Accountant General, a summary statement of financial performance of the public corporation and give a copy of the summary statement to the Secretary to the Treasury.", "page": 119, "level": 4}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I further noted that four (4) entities were not included in the consolidated summary statement submitted by the Accountant General, The Tables below refer;", "metadata": {"headings": [{"headings_0": {"content": "I further noted that four (4) entities were not included in the consolidated summary statement submitted by the Accountant General, The Tables below refer;", "page": 119, "level": 4}}, {"headings_1": {"content": "I noted that 50 public corporations and state enterprises were supposed to be consolidated (Appendix 15 a refers) in accordance with Section 52 (1c) of the Public Finance Management Act (PFMA), 2015. However, only 34 entities were consolidated", "page": 119, "level": 4}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table 45: Entities not consolidated", "metadata": {"headings": [{"headings_0": {"content": "Table 45: Entities not consolidated", "page": 119, "level": 2}}, {"headings_1": {"content": "I further noted that four (4) entities were not included in the consolidated summary statement submitted by the Accountant General, The Tables below refer;", "page": 119, "level": 4}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Uganda Energy Credit Capitalization Company Limited (UECCCL)"], ["**2**", "Nile Hotel International Limited"], ["**3**", "Uganda Hotel and Tourism Training Institute"], ["**4**", "National Pipeline Company (NPC)"]], "metadata": {"headings": [{"headings_0": {"content": "Table 45: Entities not consolidated", "page": 119, "level": 2}}, {"headings_1": {"content": "I further noted that four (4) entities were not included in the consolidated summary statement submitted by the Accountant General, The Tables below refer;", "page": 119, "level": 4}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Entity Name"], "type": "table"}}, {"content": "102", "metadata": {"headings": [{"headings_0": {"content": "Table 45: Entities not consolidated", "page": 119, "level": 2}}, {"headings_1": {"content": "I further noted that four (4) entities were not included in the consolidated summary statement submitted by the Accountant General, The Tables below refer;", "page": 119, "level": 4}}], "page": 119, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 46: Entities which did not submit summary statements", "metadata": {"headings": [{"headings_0": {"content": "Table 46: Entities which did not submit summary statements", "page": 120, "level": 2}}, {"headings_1": {"content": "Table 45: Entities not consolidated", "page": 119, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1.", "Nakivubo War Memorial Stadium"], ["2.", "Uganda Air Cargo Corporation"], ["3.", "Dairy Corporation Limited"], ["4.", "Uganda Crane Industries Limited"], ["5.", "Uganda Livestock Industries Limited"], ["6.", "Uganda Refinery Holding Company Limited"], ["7.", "Production Enterprises Corporations Limited"], ["8.", "Uganda Fisheries Enterprises Limited"], ["9.", "Kampala Industrial and business park Ltd"], ["10.", "Science and Technology Equipment Production (unit) Ltd"], ["11.", "UGMA Engineering Corporation Limited"], ["12.", "Housing Finance Investments"]], "metadata": {"headings": [{"headings_0": {"content": "Table 46: Entities which did not submit summary statements", "page": 120, "level": 2}}, {"headings_1": {"content": "Table 45: Entities not consolidated", "page": 119, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Enterprise"], "type": "table"}}, {"content": "In absence of the summary performance of the above mentioned corporations, the consolidated summary statement of financial performance of public corporations and state enterprises does not reflect the accurate status of government ownership and interest.", "metadata": {"headings": [{"headings_0": {"content": "Table 46: Entities which did not submit summary statements", "page": 120, "level": 2}}, {"headings_1": {"content": "Table 45: Entities not consolidated", "page": 119, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In addition, I noted that Government does not maintain a comprehensive database of Public Corporations and State Enterprises to enable independent verification of the", "metadata": {"headings": [{"headings_0": {"content": "In addition, I noted that Government does not maintain a comprehensive database of Public Corporations and State Enterprises to enable independent verification of the", "page": 120, "level": 4}}, {"headings_1": {"content": "Table 46: Entities which did not submit summary statements", "page": 120, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "number of entities consolidated in the summary statement.", "metadata": {"headings": [{"headings_0": {"content": "In addition, I noted that Government does not maintain a comprehensive database of Public Corporations and State Enterprises to enable independent verification of the", "page": 120, "level": 4}}, {"headings_1": {"content": "Table 46: Entities which did not submit summary statements", "page": 120, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In the absence of a comprehensive database, I was not able to ascertain the", "metadata": {"headings": [{"headings_0": {"content": "In the absence of a comprehensive database, I was not able to ascertain the", "page": 120, "level": 2}}, {"headings_1": {"content": "In addition, I noted that Government does not maintain a comprehensive database of Public Corporations and State Enterprises to enable independent verification of the", "page": 120, "level": 4}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "completeness of the submitted consolidated summary statement of financial performance of public corporation and state enterprises.", "metadata": {"headings": [{"headings_0": {"content": "In the absence of a comprehensive database, I was not able to ascertain the", "page": 120, "level": 2}}, {"headings_1": {"content": "In addition, I noted that Government does not maintain a comprehensive database of Public Corporations and State Enterprises to enable independent verification of the", "page": 120, "level": 4}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accountant General to establish a comprehensive database for all Public Corporations and State Enterprises which should profile entities by capturing information, such as; Name of entity, Business/Industry, Location, Shareholding, Share", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accountant General to establish a comprehensive database for all Public Corporations and State Enterprises which should profile entities by capturing information, such as; Name of entity, Business/Industry, Location, Shareholding, Share", "page": 120, "level": 4}}, {"headings_1": {"content": "In the absence of a comprehensive database, I was not able to ascertain the", "page": 120, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Capital, Directors, E-mail addresses, among others, to enable the conduct of an independent verification.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accountant General to establish a comprehensive database for all Public Corporations and State Enterprises which should profile entities by capturing information, such as; Name of entity, Business/Industry, Location, Shareholding, Share", "page": 120, "level": 4}}, {"headings_1": {"content": "In the absence of a comprehensive database, I was not able to ascertain the", "page": 120, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Review of the Process of Consolidation of the Summary Statement of Financial Performance of Public Corporations and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "b) Review of the Process of Consolidation of the Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 120, "level": 1}}, {"headings_1": {"content": "I advised the Accountant General to establish a comprehensive database for all Public Corporations and State Enterprises which should profile entities by capturing information, such as; Name of entity, Business/Industry, Location, Shareholding, Share", "page": 120, "level": 4}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The process of consolidation of the summary statement of financial performance of public corporations and state enterprises commences with the issuance of the request for submission letter by the Accountant General to the consolidating entities. The", "metadata": {"headings": [{"headings_0": {"content": "b) Review of the Process of Consolidation of the Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 120, "level": 1}}, {"headings_1": {"content": "I advised the Accountant General to establish a comprehensive database for all Public Corporations and State Enterprises which should profile entities by capturing information, such as; Name of entity, Business/Industry, Location, Shareholding, Share", "page": 120, "level": 4}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Accounting Officers of the respective entities submit entity summary statement of", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officers of the respective entities submit entity summary statement of", "page": 120, "level": 2}}, {"headings_1": {"content": "b) Review of the Process of Consolidation of the Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 120, "level": 1}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "financial performance basing on unaudited financial statements which are then used", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officers of the respective entities submit entity summary statement of", "page": 120, "level": 2}}, {"headings_1": {"content": "b) Review of the Process of Consolidation of the Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 120, "level": 1}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "by the Accountant General to prepare the initial Draft Consolidated Summary Statement.", "metadata": {"headings": [{"headings_0": {"content": "by the Accountant General to prepare the initial Draft Consolidated Summary Statement.", "page": 120, "level": 4}}, {"headings_1": {"content": "Accounting Officers of the respective entities submit entity summary statement of", "page": 120, "level": 2}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that when the entity financial statements were audited and adjustments made, Accounting Officers were not submitting adjusted summary financial performance statements, arising from adjusted accounts, to Accountant General. As a result, I noted", "metadata": {"headings": [{"headings_0": {"content": "I noted that when the entity financial statements were audited and adjustments made, Accounting Officers were not submitting adjusted summary financial performance statements, arising from adjusted accounts, to Accountant General. As a result, I noted", "page": 120, "level": 4}}, {"headings_1": {"content": "by the Accountant General to prepare the initial Draft Consolidated Summary Statement.", "page": 120, "level": 4}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "variances between amounts in the entity audited financial statements and the corresponding amounts in the consolidated summary statement prepared by the", "metadata": {"headings": [{"headings_0": {"content": "I noted that when the entity financial statements were audited and adjustments made, Accounting Officers were not submitting adjusted summary financial performance statements, arising from adjusted accounts, to Accountant General. As a result, I noted", "page": 120, "level": 4}}, {"headings_1": {"content": "by the Accountant General to prepare the initial Draft Consolidated Summary Statement.", "page": 120, "level": 4}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Accountant General as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Accountant General as shown in the table below;", "page": 120, "level": 2}}, {"headings_1": {"content": "I noted that when the entity financial statements were audited and adjustments made, Accounting Officers were not submitting adjusted summary financial performance statements, arising from adjusted accounts, to Accountant General. As a result, I noted", "page": 120, "level": 4}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "103", "metadata": {"headings": [{"headings_0": {"content": "Accountant General as shown in the table below;", "page": 120, "level": 2}}, {"headings_1": {"content": "I noted that when the entity financial statements were audited and adjustments made, Accounting Officers were not submitting adjusted summary financial performance statements, arising from adjusted accounts, to Accountant General. As a result, I noted", "page": 120, "level": 4}}], "page": 120, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 47: Inconsistencies in the submitted information", "metadata": {"headings": [{"headings_0": {"content": "Table 47: Inconsistencies in the submitted information", "page": 121, "level": 2}}, {"headings_1": {"content": "Accountant General as shown in the table below;", "page": 120, "level": 2}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**SN**", "**Entities**", "**Surplus/Deficit**", null, null, "**Net Worth**", null, null], [null, null, "Accounta nt General (A) UGX Bn", "Audited Accounts (B) UGX Bn", "Variance (B-A) UGX Bn", "Accounta nt General (C) UGX Bn", "Audited Accounts (D) UGX Bn", "Varianc e (D-C) UGX Bn"], ["1", "Bank of Uganda", "477.168", "501.982", "24.814", "3,771.135", "3,780.067", "8.932"], ["2", "Electricity Regulatory Authority", "(0.659)", "(0.709)", "(0.050)", "36.441", "36.391", "(0.050)"], ["3", "National Water & Sewerage Corporation", "6.874", "(38.866)", "(45.740)", "1,438.149", "1,392.544", "(45.605 )"], ["4", "Mandela Stadium Limited", "78.786", "78.786", "-", "258.741", "258.390", "(0.351)"], ["5", "The Micro Finance Support Centre Ltd", "(30.638)", "(11.101)", "19.537", "181.781", "202.528", "20.748"], ["6", "Post Bank Uganda Limited", "3.364", "12.236", "8.872", "121.823", "117.126", "(4.697)"], ["7", "Pride Micro Finance Limited", "10.803", "11.788", "0.984", "155.212", "153.559", "(1.653)"], ["8", "Uganda Electricity Distribution Company Limited", "(0.146)", "(0.086)", "0.060", "169.390", "169.488", "0.098"], ["9", "Uganda Electricity Generation Company Limited", "(39.568)", "27.863", "67.430", "793.181", "860.611", "67.430"], ["10", "Uganda Electricity Transmission Company Limited", "(14.929)", "37.703", "52.632", "1,710.606", "1,763.238", "52.632"], ["11", "Uganda National Oil Company Limited", "(1.356)", "(1.356)", "(0.000)", "564.090", "564.090", "(0.000)"], ["12", "Housing Finance Bank Ltd", "49.042", "40.975", "(8.067)", "274.255", "278.692", "4.437"]], "metadata": {"headings": [{"headings_0": {"content": "Table 47: Inconsistencies in the submitted information", "page": 121, "level": 2}}, {"headings_1": {"content": "Accountant General as shown in the table below;", "page": 120, "level": 2}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "The variances were attributed to the failure by entities to submit the adjusted summary", "metadata": {"headings": [{"headings_0": {"content": "The variances were attributed to the failure by entities to submit the adjusted summary", "page": 121, "level": 2}}, {"headings_1": {"content": "Table 47: Inconsistencies in the submitted information", "page": 121, "level": 2}}], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "statement of financial performance after audit, to the Accountant General. This was also attributed to absence of the reporting guidelines to streamline the consolidation process. \nI advised the Accountant General to consider issuing reporting guidelines to all consolidating entities to streamline the consolidation process, to ensure that only audited and adjusted amounts in the entity summary statements form a basis for the final consolidation. \n104", "metadata": {"headings": [{"headings_0": {"content": "The variances were attributed to the failure by entities to submit the adjusted summary", "page": 121, "level": 2}}, {"headings_1": {"content": "Table 47: Inconsistencies in the submitted information", "page": 121, "level": 2}}, [{"headings_0": {"content": "The variances were attributed to the failure by entities to submit the adjusted summary", "page": 121, "level": 2}}, {"headings_1": {"content": "Table 47: Inconsistencies in the submitted information", "page": 121, "level": 2}}], [{"headings_0": {"content": "The variances were attributed to the failure by entities to submit the adjusted summary", "page": 121, "level": 2}}, {"headings_1": {"content": "Table 47: Inconsistencies in the submitted information", "page": 121, "level": 2}}]], "page": 121, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.2 Review of Financial Performance of Public Corporations and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "4.2 Review of Financial Performance of Public Corporations and State Enterprises", "page": 122, "level": 1}}, {"headings_1": {"content": "The variances were attributed to the failure by entities to submit the adjusted summary", "page": 121, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Government of Uganda (GoU) owns shares in a number of Public Corporations and State Enterprises. These enterprises, which are independently managed, are", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda (GoU) owns shares in a number of Public Corporations and State Enterprises. These enterprises, which are independently managed, are", "page": 122, "level": 4}}, {"headings_1": {"content": "4.2 Review of Financial Performance of Public Corporations and State Enterprises", "page": 122, "level": 1}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "supposed to operate efficiently, make profits and pay dividends to Government. Their", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda (GoU) owns shares in a number of Public Corporations and State Enterprises. These enterprises, which are independently managed, are", "page": 122, "level": 4}}, {"headings_1": {"content": "4.2 Review of Financial Performance of Public Corporations and State Enterprises", "page": 122, "level": 1}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "financial performance is therefore of interest to Government.", "metadata": {"headings": [{"headings_0": {"content": "financial performance is therefore of interest to Government.", "page": 122, "level": 2}}, {"headings_1": {"content": "The Government of Uganda (GoU) owns shares in a number of Public Corporations and State Enterprises. These enterprises, which are independently managed, are", "page": 122, "level": 4}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "As noted in my previous reports, the Government Consolidated Summary Statement", "metadata": {"headings": [{"headings_0": {"content": "As noted in my previous reports, the Government Consolidated Summary Statement", "page": 122, "level": 2}}, {"headings_1": {"content": "financial performance is therefore of interest to Government.", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of financial performance of public corporations and State enterprises only reports on; government shareholding, total income, total expenditure, dividends declared,", "metadata": {"headings": [{"headings_0": {"content": "As noted in my previous reports, the Government Consolidated Summary Statement", "page": 122, "level": 2}}, {"headings_1": {"content": "financial performance is therefore of interest to Government.", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "retained earnings, and net worth of entities. However, key performance assessment", "metadata": {"headings": [{"headings_0": {"content": "retained earnings, and net worth of entities. However, key performance assessment", "page": 122, "level": 2}}, {"headings_1": {"content": "As noted in my previous reports, the Government Consolidated Summary Statement", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "parameters, such as; profitability, return on assets, liquidity assessment, and debt", "metadata": {"headings": [{"headings_0": {"content": "retained earnings, and net worth of entities. However, key performance assessment", "page": 122, "level": 2}}, {"headings_1": {"content": "As noted in my previous reports, the Government Consolidated Summary Statement", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "analysis are not reported on. As a result, I computed these ratios using audited financial statements for further analysis of performance of Public Corporations and", "metadata": {"headings": [{"headings_0": {"content": "analysis are not reported on. As a result, I computed these ratios using audited financial statements for further analysis of performance of Public Corporations and", "page": 122, "level": 4}}, {"headings_1": {"content": "retained earnings, and net worth of entities. However, key performance assessment", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "State Enterprises. \nI assessed a total of 22 entities out of the 50 Public Corporations and State Enterprises.", "metadata": {"headings": [{"headings_0": {"content": "analysis are not reported on. As a result, I computed these ratios using audited financial statements for further analysis of performance of Public Corporations and", "page": 122, "level": 4}}, {"headings_1": {"content": "retained earnings, and net worth of entities. However, key performance assessment", "page": 122, "level": 2}}, [{"headings_0": {"content": "analysis are not reported on. As a result, I computed these ratios using audited financial statements for further analysis of performance of Public Corporations and", "page": 122, "level": 4}}, {"headings_1": {"content": "retained earnings, and net worth of entities. However, key performance assessment", "page": 122, "level": 2}}]], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "From the financial performance analysis undertaken, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "From the financial performance analysis undertaken, I noted the following;", "page": 122, "level": 2}}, {"headings_1": {"content": "analysis are not reported on. As a result, I computed these ratios using audited financial statements for further analysis of performance of Public Corporations and", "page": 122, "level": 4}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Profitability of Enterprises", "metadata": {"headings": [{"headings_0": {"content": "a) Profitability of Enterprises", "page": 122, "level": 3}}, {"headings_1": {"content": "From the financial performance analysis undertaken, I noted the following;", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I analysed profitability of 18 public corporations and state enterprises and noted that only ten (10) made profits/surplus in the year under review, with Uganda Electricity Transmission Company Limited (UETCL), Uganda Electricity Generation Company (UEGCL) and NEC Luwero Industries Limited posting profits of UGX.37.7Bn, UGX.27.9Bn and UGX.7.9Bn, respectively. I further noted that Mandela National Stadium registered a surplus of UGX.78.8Bn from UGX.1Bn posted in the previous year on account of government support of UGX.80Bn received during the year. Table below", "metadata": {"headings": [{"headings_0": {"content": "I analysed profitability of 18 public corporations and state enterprises and noted that only ten (10) made profits/surplus in the year under review, with Uganda Electricity Transmission Company Limited (UETCL), Uganda Electricity Generation Company (UEGCL) and NEC Luwero Industries Limited posting profits of UGX.37.7Bn, UGX.27.9Bn and UGX.7.9Bn, respectively. I further noted that Mandela National Stadium registered a surplus of UGX.78.8Bn from UGX.1Bn posted in the previous year on account of government support of UGX.80Bn received during the year. Table below", "page": 122, "level": 1}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 122, "level": 3}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "refers.", "metadata": {"headings": [{"headings_0": {"content": "I analysed profitability of 18 public corporations and state enterprises and noted that only ten (10) made profits/surplus in the year under review, with Uganda Electricity Transmission Company Limited (UETCL), Uganda Electricity Generation Company (UEGCL) and NEC Luwero Industries Limited posting profits of UGX.37.7Bn, UGX.27.9Bn and UGX.7.9Bn, respectively. I further noted that Mandela National Stadium registered a surplus of UGX.78.8Bn from UGX.1Bn posted in the previous year on account of government support of UGX.80Bn received during the year. Table below", "page": 122, "level": 1}}, {"headings_1": {"content": "a) Profitability of Enterprises", "page": 122, "level": 3}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In comparison with the previous year, a number of state enterprises and corporations including; UNOC, UEDCL, Civil Aviation Authority (CAA) and Uganda Broadcasting Corporation (UBC) recorded significant reductions in losses from the previous year,", "metadata": {"headings": [{"headings_0": {"content": "In comparison with the previous year, a number of state enterprises and corporations including; UNOC, UEDCL, Civil Aviation Authority (CAA) and Uganda Broadcasting Corporation (UBC) recorded significant reductions in losses from the previous year,", "page": 122, "level": 4}}, {"headings_1": {"content": "I analysed profitability of 18 public corporations and state enterprises and noted that only ten (10) made profits/surplus in the year under review, with Uganda Electricity Transmission Company Limited (UETCL), Uganda Electricity Generation Company (UEGCL) and NEC Luwero Industries Limited posting profits of UGX.37.7Bn, UGX.27.9Bn and UGX.7.9Bn, respectively. I further noted that Mandela National Stadium registered a surplus of UGX.78.8Bn from UGX.1Bn posted in the previous year on account of government support of UGX.80Bn received during the year. Table below", "page": 122, "level": 1}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "while entities including NEC Luwero Industries Limited and NEC Farm Katonga Limited", "metadata": {"headings": [{"headings_0": {"content": "In comparison with the previous year, a number of state enterprises and corporations including; UNOC, UEDCL, Civil Aviation Authority (CAA) and Uganda Broadcasting Corporation (UBC) recorded significant reductions in losses from the previous year,", "page": 122, "level": 4}}, {"headings_1": {"content": "I analysed profitability of 18 public corporations and state enterprises and noted that only ten (10) made profits/surplus in the year under review, with Uganda Electricity Transmission Company Limited (UETCL), Uganda Electricity Generation Company (UEGCL) and NEC Luwero Industries Limited posting profits of UGX.37.7Bn, UGX.27.9Bn and UGX.7.9Bn, respectively. I further noted that Mandela National Stadium registered a surplus of UGX.78.8Bn from UGX.1Bn posted in the previous year on account of government support of UGX.80Bn received during the year. Table below", "page": 122, "level": 1}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "registered improved profit positions of over 100% from the previous year. This was", "metadata": {"headings": [{"headings_0": {"content": "registered improved profit positions of over 100% from the previous year. This was", "page": 122, "level": 2}}, {"headings_1": {"content": "In comparison with the previous year, a number of state enterprises and corporations including; UNOC, UEDCL, Civil Aviation Authority (CAA) and Uganda Broadcasting Corporation (UBC) recorded significant reductions in losses from the previous year,", "page": 122, "level": 4}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "mainly attributed to the recovery of the related industries from the negative effects of", "metadata": {"headings": [{"headings_0": {"content": "registered improved profit positions of over 100% from the previous year. This was", "page": 122, "level": 2}}, {"headings_1": {"content": "In comparison with the previous year, a number of state enterprises and corporations including; UNOC, UEDCL, Civil Aviation Authority (CAA) and Uganda Broadcasting Corporation (UBC) recorded significant reductions in losses from the previous year,", "page": 122, "level": 4}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "COVID-19.", "metadata": {"headings": [{"headings_0": {"content": "COVID-19.", "page": 122, "level": 2}}, {"headings_1": {"content": "registered improved profit positions of over 100% from the previous year. This was", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Conversely, Uganda National Airlines Company Limited posted a higher loss of", "metadata": {"headings": [{"headings_0": {"content": "Conversely, Uganda National Airlines Company Limited posted a higher loss of", "page": 122, "level": 2}}, {"headings_1": {"content": "COVID-19.", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX.266Bn from UGX.164.6Bn recorded in the previous year on account of low", "metadata": {"headings": [{"headings_0": {"content": "Conversely, Uganda National Airlines Company Limited posted a higher loss of", "page": 122, "level": 2}}, {"headings_1": {"content": "COVID-19.", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "industry recovery from COVID-19 effects, which slowed down the Airline\u2019s expansion efforts into new markets like China. In addition, Uganda Electricity Transmission Company Limited (UETCL), Uganda Electricity Generation Company Limited (UEGCL) and Uganda Printing and Publishing Corporation (UPPC) registered reduced profit positions by over 60% from the previous year. This was attributed to foreign exchange losses (UETCL), delayed commissioning of Karuma HPP (UEGCL) and stiff competition", "metadata": {"headings": [{"headings_0": {"content": "industry recovery from COVID-19 effects, which slowed down the Airline\u2019s expansion efforts into new markets like China. In addition, Uganda Electricity Transmission Company Limited (UETCL), Uganda Electricity Generation Company Limited (UEGCL) and Uganda Printing and Publishing Corporation (UPPC) registered reduced profit positions by over 60% from the previous year. This was attributed to foreign exchange losses (UETCL), delayed commissioning of Karuma HPP (UEGCL) and stiff competition", "page": 122, "level": 1}}, {"headings_1": {"content": "Conversely, Uganda National Airlines Company Limited posted a higher loss of", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in the market (UPPC).", "metadata": {"headings": [{"headings_0": {"content": "industry recovery from COVID-19 effects, which slowed down the Airline\u2019s expansion efforts into new markets like China. In addition, Uganda Electricity Transmission Company Limited (UETCL), Uganda Electricity Generation Company Limited (UEGCL) and Uganda Printing and Publishing Corporation (UPPC) registered reduced profit positions by over 60% from the previous year. This was attributed to foreign exchange losses (UETCL), delayed commissioning of Karuma HPP (UEGCL) and stiff competition", "page": 122, "level": 1}}, {"headings_1": {"content": "Conversely, Uganda National Airlines Company Limited posted a higher loss of", "page": 122, "level": 2}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Other loss-making enterprises included; Uganda Railways Corporation (UGX.32.3Bn), Uganda Air Cargo Corporation (UGX.9Bn), and Kilembe Mines (UGX.2.4Bn). This may", "metadata": {"headings": [{"headings_0": {"content": "Other loss-making enterprises included; Uganda Railways Corporation (UGX.32.3Bn), Uganda Air Cargo Corporation (UGX.9Bn), and Kilembe Mines (UGX.2.4Bn). This may", "page": 122, "level": 4}}, {"headings_1": {"content": "industry recovery from COVID-19 effects, which slowed down the Airline\u2019s expansion efforts into new markets like China. In addition, Uganda Electricity Transmission Company Limited (UETCL), Uganda Electricity Generation Company Limited (UEGCL) and Uganda Printing and Publishing Corporation (UPPC) registered reduced profit positions by over 60% from the previous year. This was attributed to foreign exchange losses (UETCL), delayed commissioning of Karuma HPP (UEGCL) and stiff competition", "page": 122, "level": 1}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "105", "metadata": {"headings": [{"headings_0": {"content": "Other loss-making enterprises included; Uganda Railways Corporation (UGX.32.3Bn), Uganda Air Cargo Corporation (UGX.9Bn), and Kilembe Mines (UGX.2.4Bn). This may", "page": 122, "level": 4}}, {"headings_1": {"content": "industry recovery from COVID-19 effects, which slowed down the Airline\u2019s expansion efforts into new markets like China. In addition, Uganda Electricity Transmission Company Limited (UETCL), Uganda Electricity Generation Company Limited (UEGCL) and Uganda Printing and Publishing Corporation (UPPC) registered reduced profit positions by over 60% from the previous year. This was attributed to foreign exchange losses (UETCL), delayed commissioning of Karuma HPP (UEGCL) and stiff competition", "page": 122, "level": 1}}], "page": 122, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "affect the entities\u2019 ability to meet future obligations or investments. The table below", "metadata": {"headings": [{"headings_0": {"content": "affect the entities\u2019 ability to meet future obligations or investments. The table below", "page": 123, "level": 2}}, {"headings_1": {"content": "Other loss-making enterprises included; Uganda Railways Corporation (UGX.32.3Bn), Uganda Air Cargo Corporation (UGX.9Bn), and Kilembe Mines (UGX.2.4Bn). This may", "page": 122, "level": 4}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "refers.", "metadata": {"headings": [{"headings_0": {"content": "affect the entities\u2019 ability to meet future obligations or investments. The table below", "page": 123, "level": 2}}, {"headings_1": {"content": "Other loss-making enterprises included; Uganda Railways Corporation (UGX.32.3Bn), Uganda Air Cargo Corporation (UGX.9Bn), and Kilembe Mines (UGX.2.4Bn). This may", "page": 122, "level": 4}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 48: Profitability of Public Corporation and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Table 48: Profitability of Public Corporation and State Enterprises", "page": 123, "level": 2}}, {"headings_1": {"content": "affect the entities\u2019 ability to meet future obligations or investments. The table below", "page": 123, "level": 2}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Mandela National Stadium", "78.785", "1.078", "7,206", "Management explained that the increment was due to the Company receiving government support of UGX.80Bn in form of a subvention from Ministry of Education and Sports (MOES) without it, the Company would have had a deficit."], ["2", "Uganda Electricity Transmission Company Limited", "37.703", "112.12 4", "-66", "Management explained that the previous year profit arose from a favorable foreign exchange translation while the current year loss is as a result of an unfavorable foreign exchange translation."], ["3", "Uganda Electricity Generation Company", "27.862", "91.932", "-70", "Management explained that the decline was due to delayed commissioning of Karuma HPP (Increase in asset- WIP with no corresponding revenues)"], ["4", "NEC Luwero Industries Limited", "7.882", "3.682", "114", "Management explained that the Company took over 5 years when there was no production. Production resumed in 2016 and in 2017., the first profits were recorded, by which time accumulated losses were UGX.22,821,246,024."], ["5", "NEC Construction Works & Engineering Limited", "4.352", "3.264", "33", "No Management response"], ["6", "Insurance Training college", "1.992", "2.419", "-18", "Management explained that it has set clear targets for income and the relevant revenue centres have set strategies of realizing."], ["7", "NEC AGRO SMC Limited", "1.638", "1.470", "11", "No management response."], ["8", "The Microfinance Support Centre Ltd (Dec 2019)", "1.480", "30.070", "-95", "Management explained that this was due to reduction in impairment allowance which moved from UGX 15,629,327,000 to UGX 405,393,000"], ["9", "Uganda Printing and Publishing Corporation", "1.204", "3.383", "-64", "Management explained that it has strategies such as asset (machinery) acquisition, diversification, and building strategic relations with the aim of improving efficiency, quality and revenue."], ["10", "NEC Farm Katonga Limited", "0.253", "0.032", "672", "No management response"]], "metadata": {"headings": [{"headings_0": {"content": "Table 48: Profitability of Public Corporation and State Enterprises", "page": 123, "level": 2}}, {"headings_1": {"content": "affect the entities\u2019 ability to meet future obligations or investments. The table below", "page": 123, "level": 2}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "2021/ 2022 (UGX Bn)", "2020 /202 1 (UGX Bn)", "% increas e/decr ease", "Response"], "type": "table"}}, {"content": "106", "metadata": {"headings": [{"headings_0": {"content": "Table 48: Profitability of Public Corporation and State Enterprises", "page": 123, "level": 2}}, {"headings_1": {"content": "affect the entities\u2019 ability to meet future obligations or investments. The table below", "page": 123, "level": 2}}], "page": 123, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "", "", "", null], ["11", "Uganda Electricity Distribution Company Limited", "- 0.085", "- 10.904", "-99", "Management explained that despite making a positive EBITDA, the net deficit for the year is as a result of the unclaimed depreciation charge as disallowed by ERA for the use of the concession assets by Umeme Ltd. UEDCL has every year engaged the regulator on this matter and until it\u2019s addressed by ERA, it will continue to affect the retained earnings."], ["12", "Uganda National Oil Company Limited", "-1.355", "- 34.717", "-96", "Management explained that UNOC\u2019s anchor investment projects are greenfield projects which require 3 \u2013 4 years of construction, after taking Final Investment Decision (FID) before revenue can be generated. So far Government has provided funding for UNOC\u2019s equity in EACOP, while for Tilenga and Kingfisher, UNOC is carried up to First Oil. These projects can only generate revenues after First Oil."], ["13", "Kilembe Mines Limited", "-2.389", "-3.908", "-39", "Management explained that it was fast- tracking the investor. The operations have been affected by COVID-19 restrictions as well as ravages to mine infrastructure, and, later \u201cEbola\u201d impasse. Further, the available law for such a transaction, the Public Enterprises Reform and Divestiture (PERD) Act is being repealed and Government has disbanded the overseer (Privatization Unit) which impacts coordination of the investor search between the two ministries; that for Energy and Mineral Development and of Finance, Planning and Economic Development."], ["14", "Uganda Air Cargo Corporation", "-9.039", "-7.694", "17", "Management explained that to realize the annual budgeted revenue, UACC has put in place a number of strategies in order to become a profitable corporation. Such strategies include; having a serviceable fleet, strengthening partnerships/alliances with other operators in the industry, re-engaging former business contacts such as PAE, UN, Red Cross and Government of Uganda. With such measures and strategies, UACC is optimistic that the budgeted revenue performance will be achieved going forward. In addition, the Board approved the Corporation\u2019s 5-year Business Strategy and Investment Plan in January, 2022."], ["15", "Uganda Broadcasting Corporation (UBC)", "-9.345", "- 19.320", "-52", "Management explained that the UBC Act 2005 vested the Corporation with all the Assets and liabilities of the Former UTV and Radio Uganda. As a result, UBC inherited a number of assets and infrastructure that are"]], "metadata": {"headings": [{"headings_0": {"content": "Table 48: Profitability of Public Corporation and State Enterprises", "page": 123, "level": 2}}, {"headings_1": {"content": "affect the entities\u2019 ability to meet future obligations or investments. The table below", "page": 123, "level": 2}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "2021/ 2022 (UGX Bn)", "2020 /202 1 (UGX Bn)", "% increas e/decr ease", "Response"], "type": "table"}}, {"content": "107", "metadata": {"headings": [{"headings_0": {"content": "Table 48: Profitability of Public Corporation and State Enterprises", "page": 123, "level": 2}}, {"headings_1": {"content": "affect the entities\u2019 ability to meet future obligations or investments. The table below", "page": 123, "level": 2}}], "page": 124, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["obsolete hence the high cost of the operation and maintenance. Management is engaging the Government for funding to enable the Corporation replace the obsolete infrastructures and equipment. The UBC Act is also being reviewed to streamline the source of funding for the Corporation. In addition, the UBC Strategic Plan is also being reviewed to ensure that the Corporation generates revenue for its sustainable growth.", null, null, null, null, null], ["16", "Civil Aviation Authority", "- 10.827", "- 27.757", "-61", "Management explained that in the previous year the reported deficit was largely attributed to the effects of COVID-19. However, there is a significant reduction of the deficit from last year by 60.81%. This is explained by the recovery of aviation industry from the negative effects of COVID -19."], ["17", "Uganda Railways Corporation", "- 32.328", "- 37.796", "-14", "Management explained that the loss was largely attributed to the poor performance of the main (freight and other cargo & passenger related revenue) income."], ["18", "Uganda National Airlines Company Limited", "- 265.90 9", "- 164.60 1", "62", "Management explained that the industry recovery from Covid-19 effects has been low and has slowed down the Airline\u2019s expansion efforts into new markets like China. Developments like Brexit also further slowed down launch plans for London."]], "metadata": {"headings": [{"headings_0": {"content": "Table 48: Profitability of Public Corporation and State Enterprises", "page": 123, "level": 2}}, {"headings_1": {"content": "affect the entities\u2019 ability to meet future obligations or investments. The table below", "page": 123, "level": 2}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "2021/ 2022 (UGX Bn)", "2020 /202 1 (UGX Bn)", "% increas e/decr ease", "Response"], "type": "table"}}, {"content": "Similarly, I assessed the profitability of the 4 financial institutions and noted that all the 4 institutions were profitable for the 2 consecutive years. However, the profitability of Pride Microfinance declined by 7% from the previous year. The details are shown in", "metadata": {"headings": [{"headings_0": {"content": "Similarly, I assessed the profitability of the 4 financial institutions and noted that all the 4 institutions were profitable for the 2 consecutive years. However, the profitability of Pride Microfinance declined by 7% from the previous year. The details are shown in", "page": 125, "level": 4}}, {"headings_1": {"content": "Table 48: Profitability of Public Corporation and State Enterprises", "page": 123, "level": 2}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the table below;", "metadata": {"headings": [{"headings_0": {"content": "Similarly, I assessed the profitability of the 4 financial institutions and noted that all the 4 institutions were profitable for the 2 consecutive years. However, the profitability of Pride Microfinance declined by 7% from the previous year. The details are shown in", "page": 125, "level": 4}}, {"headings_1": {"content": "Table 48: Profitability of Public Corporation and State Enterprises", "page": 123, "level": 2}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 49: Profitability for the Financial Institutions", "metadata": {"headings": [{"headings_0": {"content": "Table 49: Profitability for the Financial Institutions", "page": 125, "level": 2}}, {"headings_1": {"content": "Similarly, I assessed the profitability of the 4 financial institutions and noted that all the 4 institutions were profitable for the 2 consecutive years. However, the profitability of Pride Microfinance declined by 7% from the previous year. The details are shown in", "page": 125, "level": 4}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Housing Finance Bank", "40.97", "20.689", "98%", "No management response"], ["2", "Uganda Development Bank", "38.820", "22.109", "76%.", "No management response"], ["3", "Post Bank Uganda Limited", "12.236", "10.070", "22%", "No management response"], ["4", "Pride Microfinance Limited", "11.788", "12.690", "-7%", "No management response"]], "metadata": {"headings": [{"headings_0": {"content": "Table 49: Profitability for the Financial Institutions", "page": 125, "level": 2}}, {"headings_1": {"content": "Similarly, I assessed the profitability of the 4 financial institutions and noted that all the 4 institutions were profitable for the 2 consecutive years. However, the profitability of Pride Microfinance declined by 7% from the previous year. The details are shown in", "page": 125, "level": 4}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "2021/2022 UGX (Bn)", "2020/2021 UGX (Bn)", "Increase/ Decrease", "Response"], "type": "table"}}, {"content": "108", "metadata": {"headings": [{"headings_0": {"content": "Table 49: Profitability for the Financial Institutions", "page": 125, "level": 2}}, {"headings_1": {"content": "Similarly, I assessed the profitability of the 4 financial institutions and noted that all the 4 institutions were profitable for the 2 consecutive years. However, the profitability of Pride Microfinance declined by 7% from the previous year. The details are shown in", "page": 125, "level": 4}}], "page": 125, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the entities to develop clear strategies to improve operations and adopt", "metadata": {"headings": [{"headings_0": {"content": "I advised the entities to develop clear strategies to improve operations and adopt", "page": 126, "level": 2}}, {"headings_1": {"content": "Table 49: Profitability for the Financial Institutions", "page": 125, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "efficient financial management practices to lower operating costs and increase revenue", "metadata": {"headings": [{"headings_0": {"content": "I advised the entities to develop clear strategies to improve operations and adopt", "page": 126, "level": 2}}, {"headings_1": {"content": "Table 49: Profitability for the Financial Institutions", "page": 125, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "generation. Government should also consider recapitalizing the most affected entities", "metadata": {"headings": [{"headings_0": {"content": "generation. Government should also consider recapitalizing the most affected entities", "page": 126, "level": 2}}, {"headings_1": {"content": "I advised the entities to develop clear strategies to improve operations and adopt", "page": 126, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to revamp their operations.", "metadata": {"headings": [{"headings_0": {"content": "generation. Government should also consider recapitalizing the most affected entities", "page": 126, "level": 2}}, {"headings_1": {"content": "I advised the entities to develop clear strategies to improve operations and adopt", "page": 126, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Return on Assets", "metadata": {"headings": [{"headings_0": {"content": "b) Return on Assets", "page": 126, "level": 3}}, {"headings_1": {"content": "generation. Government should also consider recapitalizing the most affected entities", "page": 126, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will generally have lower return on assets, ROAs below 5% are generally considered", "metadata": {"headings": [{"headings_0": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will generally have lower return on assets, ROAs below 5% are generally considered", "page": 126, "level": 4}}, {"headings_1": {"content": "b) Return on Assets", "page": 126, "level": 3}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "inadequate.", "metadata": {"headings": [{"headings_0": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will generally have lower return on assets, ROAs below 5% are generally considered", "page": 126, "level": 4}}, {"headings_1": {"content": "b) Return on Assets", "page": 126, "level": 3}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I assessed the ROAs of 16 enterprises/corporations and noted that Six (6) entities, including; The Microfinance Support Centre Ltd, Mandela National Stadium, NEC AGRO SMC Limited, Insurance Training college, NEC Construction Works & Engineering", "metadata": {"headings": [{"headings_0": {"content": "I assessed the ROAs of 16 enterprises/corporations and noted that Six (6) entities, including; The Microfinance Support Centre Ltd, Mandela National Stadium, NEC AGRO SMC Limited, Insurance Training college, NEC Construction Works & Engineering", "page": 126, "level": 4}}, {"headings_1": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will generally have lower return on assets, ROAs below 5% are generally considered", "page": 126, "level": 4}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Limited, and Uganda Printing and Publishing Corporation posted a favourable ROA of over 5%. however, ten (10) enterprises/corporations registered a poor performance on ROA of below 5%. The worst performing enterprises were; Uganda Electricity Distribution Company Limited, Uganda Railways Corporation, Kilembe Mines Limited, Uganda National Airlines Company Limited and Uganda Broadcasting Corporation", "metadata": {"headings": [{"headings_0": {"content": "I assessed the ROAs of 16 enterprises/corporations and noted that Six (6) entities, including; The Microfinance Support Centre Ltd, Mandela National Stadium, NEC AGRO SMC Limited, Insurance Training college, NEC Construction Works & Engineering", "page": 126, "level": 4}}, {"headings_1": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will generally have lower return on assets, ROAs below 5% are generally considered", "page": 126, "level": 4}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(UBC).", "metadata": {"headings": [{"headings_0": {"content": "(UBC).", "page": 126, "level": 2}}, {"headings_1": {"content": "I assessed the ROAs of 16 enterprises/corporations and noted that Six (6) entities, including; The Microfinance Support Centre Ltd, Mandela National Stadium, NEC AGRO SMC Limited, Insurance Training college, NEC Construction Works & Engineering", "page": 126, "level": 4}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The noted performance was mainly attributed to low revenue performance and high", "metadata": {"headings": [{"headings_0": {"content": "(UBC).", "page": 126, "level": 2}}, {"headings_1": {"content": "I assessed the ROAs of 16 enterprises/corporations and noted that Six (6) entities, including; The Microfinance Support Centre Ltd, Mandela National Stadium, NEC AGRO SMC Limited, Insurance Training college, NEC Construction Works & Engineering", "page": 126, "level": 4}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "cost of operations for entities such as UBC, Uganda Airlines, CAA and Uganda Railways", "metadata": {"headings": [{"headings_0": {"content": "cost of operations for entities such as UBC, Uganda Airlines, CAA and Uganda Railways", "page": 126, "level": 2}}, {"headings_1": {"content": "(UBC).", "page": 126, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Corporation among others. For the electricity sub-sector, the low ROAs were attributed to a number of running projects which are still under Work in Progress (WIP) and not", "metadata": {"headings": [{"headings_0": {"content": "cost of operations for entities such as UBC, Uganda Airlines, CAA and Uganda Railways", "page": 126, "level": 2}}, {"headings_1": {"content": "(UBC).", "page": 126, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "generating revenue (UEGCL & UETCL) and desire by GoU to reduce the electricity tariff which limits profitability of the related entities. For Kilembe Mines, the entity has", "metadata": {"headings": [{"headings_0": {"content": "generating revenue (UEGCL & UETCL) and desire by GoU to reduce the electricity tariff which limits profitability of the related entities. For Kilembe Mines, the entity has", "page": 126, "level": 4}}, {"headings_1": {"content": "cost of operations for entities such as UBC, Uganda Airlines, CAA and Uganda Railways", "page": 126, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "continued to post a negative ROA mainly due to the fact that the mine is still under care and maintenance without the core business activity of mining due to the delayed divesture process. The table below refers;", "metadata": {"headings": [{"headings_0": {"content": "generating revenue (UEGCL & UETCL) and desire by GoU to reduce the electricity tariff which limits profitability of the related entities. For Kilembe Mines, the entity has", "page": 126, "level": 4}}, {"headings_1": {"content": "cost of operations for entities such as UBC, Uganda Airlines, CAA and Uganda Railways", "page": 126, "level": 2}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 50: Returns on Assets", "metadata": {"headings": [{"headings_0": {"content": "Table 50: Returns on Assets", "page": 126, "level": 2}}, {"headings_1": {"content": "generating revenue (UEGCL & UETCL) and desire by GoU to reduce the electricity tariff which limits profitability of the related entities. For Kilembe Mines, the entity has", "page": 126, "level": 4}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "**2021/2022**", "**2020/21**", null], ["1", "The Microfinance Support Centre Ltd", "-5%", "-2.3%", "The increase in return on assets was attributed to the improved Earnings before interest and tax of UGX 1,480,168,000 compared to UGX (30,070,363,000) of the previous year."], ["2", "Mandela National Stadium", "30%", "0.6%", "Management explained that the performance was attributed to the subvention of UGX 80,136,938,512 that was received from the Ministry of Education and Sports for the upgrade and renovation of the stadium."], ["3", "NEC AGRO SMC Limited", "19", "21.6", "Management explained that the decrease was attributed to the purchase of land at Ugx 450,000,000 which increased the value of assets. Since there was no significant increase in net profit after tax, the returns on assets decrease."]], "metadata": {"headings": [{"headings_0": {"content": "Table 50: Returns on Assets", "page": 126, "level": 2}}, {"headings_1": {"content": "generating revenue (UEGCL & UETCL) and desire by GoU to reduce the electricity tariff which limits profitability of the related entities. For Kilembe Mines, the entity has", "page": 126, "level": 4}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "Return On Asset (%)", "None", "Response"], "type": "table"}}, {"content": "109", "metadata": {"headings": [{"headings_0": {"content": "Table 50: Returns on Assets", "page": 126, "level": 2}}, {"headings_1": {"content": "generating revenue (UEGCL & UETCL) and desire by GoU to reduce the electricity tariff which limits profitability of the related entities. For Kilembe Mines, the entity has", "page": 126, "level": 4}}], "page": 126, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [[null, null, "**2021/2022**", "**2020/21**", null], ["4", "Insurance Training college", "12%", "16%", "Management explained that it shall only commit resources to investment proposals whose projected ROI is above the recommended 5%."], ["5", "NEC Construction Works & Engineering Limited", "7.50%", "14%", "No response from management."], ["6", "Uganda Printing and Publishing Corporation", "5%", "26%", "Management explained that it has income generating strategies such as utilizing one of the properties as a printing school. Should resources become available, the properties shall be overhauled to attract investment opportunities. In addition, management explained that it was diversifying revenue streams and products and expanding the geographical reach to all regions of Uganda to make products and services accessible."], ["7", "NEC Farm Katonga Limited", "2.60%", "0.40%", "No response from management."], ["8", "NEC Uzima Limited", "1.90%", "12.10%", "Management explained that new installed machinery had not been operating because of technicalities involved but ROA is expected to increase again when full production commences"], ["9", "Civil Aviation Authority", "1.20%", "-3.30%", "No response from management."], ["10", "Uganda Electricity Transmission Company Limited", "0.70%", "2.28%", "Management explained that it is committed to expedite completion of projects in pipeline (Entebbe Mutundwe, Karuma, Gulu Agago) so that such projects become part of the revenue generation base."], ["11", "Uganda Electricity Generation Company", "0.38%", "1.30%", "Management explained that the decline was due to delayed commissioning of Karuma HPP (Increase in asset- WIP with no corresponding revenues)"], ["12", "Uganda Electricity Distribution Company Limited", "-0.008%", "-0.56%", "Management explained that it shall continue to engage ERA to agree on a method of recovering the outstanding lease rental payments."], ["13", "Uganda Railways Corporation", "-0.85%", "-1.03%", ""], ["14", "Kilembe Mines Limited", "-9%", "-10%", "Management attributed the lower ROA to the fact that the mine is under care and maintenance without the core business activity of mining."], ["15", "Uganda National Airlines Company Limited", "-23%", "-13.10%", "Management explained that the return on Assets is negative for both years as the Company is still loss making."], ["16", "Uganda Broadcasting Corporation (UBC)", "-2.62", "-5.88", "Management explained that this has been greatly due to the high cost of operation. For example, example running the equipment\u2019s for the DTT sites, electricity bill and other expenses."]], "metadata": {"headings": [{"headings_0": {"content": "Table 50: Returns on Assets", "page": 126, "level": 2}}, {"headings_1": {"content": "generating revenue (UEGCL & UETCL) and desire by GoU to reduce the electricity tariff which limits profitability of the related entities. For Kilembe Mines, the entity has", "page": 126, "level": 4}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "Return On Asset (%)", "None", "Response"], "type": "table"}}, {"content": "110", "metadata": {"headings": [{"headings_0": {"content": "Table 50: Returns on Assets", "page": 126, "level": 2}}, {"headings_1": {"content": "generating revenue (UEGCL & UETCL) and desire by GoU to reduce the electricity tariff which limits profitability of the related entities. For Kilembe Mines, the entity has", "page": 126, "level": 4}}], "page": 127, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [[null, "**2021/2022**", "**2020/21**"], ["", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Table 50: Returns on Assets", "page": 126, "level": 2}}, {"headings_1": {"content": "generating revenue (UEGCL & UETCL) and desire by GoU to reduce the electricity tariff which limits profitability of the related entities. For Kilembe Mines, the entity has", "page": 126, "level": 4}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Return On Asset (%)", "None"], "type": "table"}}, {"content": "This implies that the Companies/Corporations are not generating enough income from", "metadata": {"headings": [{"headings_0": {"content": "This implies that the Companies/Corporations are not generating enough income from", "page": 128, "level": 2}}, {"headings_1": {"content": "Table 50: Returns on Assets", "page": 126, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the use of their assets.", "metadata": {"headings": [{"headings_0": {"content": "This implies that the Companies/Corporations are not generating enough income from", "page": 128, "level": 2}}, {"headings_1": {"content": "Table 50: Returns on Assets", "page": 126, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Similarly, I assessed the Return on Assets of the 4 financial institutions and noted that the ROA of the institutions improved compared to the previous year with exception of Pride Microfinance which a slight reduction of 0.3%. The details are shown in the table", "metadata": {"headings": [{"headings_0": {"content": "Similarly, I assessed the Return on Assets of the 4 financial institutions and noted that the ROA of the institutions improved compared to the previous year with exception of Pride Microfinance which a slight reduction of 0.3%. The details are shown in the table", "page": 128, "level": 4}}, {"headings_1": {"content": "This implies that the Companies/Corporations are not generating enough income from", "page": 128, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "Similarly, I assessed the Return on Assets of the 4 financial institutions and noted that the ROA of the institutions improved compared to the previous year with exception of Pride Microfinance which a slight reduction of 0.3%. The details are shown in the table", "page": 128, "level": 4}}, {"headings_1": {"content": "This implies that the Companies/Corporations are not generating enough income from", "page": 128, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 51: Return on Asset for the Financial Institutions", "metadata": {"headings": [{"headings_0": {"content": "Table 51: Return on Asset for the Financial Institutions", "page": 128, "level": 2}}, {"headings_1": {"content": "Similarly, I assessed the Return on Assets of the 4 financial institutions and noted that the ROA of the institutions improved compared to the previous year with exception of Pride Microfinance which a slight reduction of 0.3%. The details are shown in the table", "page": 128, "level": 4}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "**2021/2022**", "**2020/21**", null], ["1", "Uganda Development Bank", "5.3", "2.91", "No management response"], ["2", "Housing Finance Bank", "4", "2.27", "The performance was attributed to an increase in the asset value from UGX 1,108.03bn in the prior year to UGX 1,304.16bn in the year under review."], ["3", "Pride Microfinance Limited", "3", "3.3", "The reduction in the ROA was attributed to the low Earnings before interest and tax of UGX 11,440,731,000 compared to UGX 15,484,355,000 of the previous year."], ["4", "Post Bank Uganda Limited", "2.5", "2.25", "The Reduction in return on assets was attributed to an increase in the asset value by 9.49% (from UGX 674.555bn to UGX 745.29 bn in the year under review)."]], "metadata": {"headings": [{"headings_0": {"content": "Table 51: Return on Asset for the Financial Institutions", "page": 128, "level": 2}}, {"headings_1": {"content": "Similarly, I assessed the Return on Assets of the 4 financial institutions and noted that the ROA of the institutions improved compared to the previous year with exception of Pride Microfinance which a slight reduction of 0.3%. The details are shown in the table", "page": 128, "level": 4}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "Return On Asset (%)", "None", "Response"], "type": "table"}}, {"content": "I advised the entities to institute mechanisms to increase income generation from use", "metadata": {"headings": [{"headings_0": {"content": "I advised the entities to institute mechanisms to increase income generation from use", "page": 128, "level": 2}}, {"headings_1": {"content": "Table 51: Return on Asset for the Financial Institutions", "page": 128, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of their assets.", "metadata": {"headings": [{"headings_0": {"content": "I advised the entities to institute mechanisms to increase income generation from use", "page": 128, "level": 2}}, {"headings_1": {"content": "Table 51: Return on Asset for the Financial Institutions", "page": 128, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c) Dividends", "metadata": {"headings": [{"headings_0": {"content": "c) Dividends", "page": 128, "level": 1}}, {"headings_1": {"content": "I advised the entities to institute mechanisms to increase income generation from use", "page": 128, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that, only Housing Finance Bank Limited declared a dividend pay-out of", "metadata": {"headings": [{"headings_0": {"content": "I noted that, only Housing Finance Bank Limited declared a dividend pay-out of", "page": 128, "level": 2}}, {"headings_1": {"content": "c) Dividends", "page": 128, "level": 1}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX.20.5Bn in the year under review. During the year, Uganda Property Holdings", "metadata": {"headings": [{"headings_0": {"content": "I noted that, only Housing Finance Bank Limited declared a dividend pay-out of", "page": 128, "level": 2}}, {"headings_1": {"content": "c) Dividends", "page": 128, "level": 1}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Limited and Housing Finance Bank Limited paid out dividends declared in the previous", "metadata": {"headings": [{"headings_0": {"content": "Limited and Housing Finance Bank Limited paid out dividends declared in the previous", "page": 128, "level": 2}}, {"headings_1": {"content": "I noted that, only Housing Finance Bank Limited declared a dividend pay-out of", "page": 128, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "year totalling to UGX.400Mn and UGX.6.1Bn respectively. \nI further noted that although some companies were making significant amounts of", "metadata": {"headings": [{"headings_0": {"content": "Limited and Housing Finance Bank Limited paid out dividends declared in the previous", "page": 128, "level": 2}}, {"headings_1": {"content": "I noted that, only Housing Finance Bank Limited declared a dividend pay-out of", "page": 128, "level": 2}}, [{"headings_0": {"content": "Limited and Housing Finance Bank Limited paid out dividends declared in the previous", "page": 128, "level": 2}}, {"headings_1": {"content": "I noted that, only Housing Finance Bank Limited declared a dividend pay-out of", "page": 128, "level": 2}}]], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "profits, they were not paying dividends to Government. Examples included; UETCL,", "metadata": {"headings": [{"headings_0": {"content": "profits, they were not paying dividends to Government. Examples included; UETCL,", "page": 128, "level": 2}}, {"headings_1": {"content": "Limited and Housing Finance Bank Limited paid out dividends declared in the previous", "page": 128, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UEGCL, UEDCL, NEC Luwero Industries Limited, and NEC Construction Works & Engineering Limited, among others.", "metadata": {"headings": [{"headings_0": {"content": "profits, they were not paying dividends to Government. Examples included; UETCL,", "page": 128, "level": 2}}, {"headings_1": {"content": "Limited and Housing Finance Bank Limited paid out dividends declared in the previous", "page": 128, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The enterprises attributed the non-payment of dividends to the loss-making positions", "metadata": {"headings": [{"headings_0": {"content": "The enterprises attributed the non-payment of dividends to the loss-making positions", "page": 128, "level": 2}}, {"headings_1": {"content": "profits, they were not paying dividends to Government. Examples included; UETCL,", "page": 128, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and retention of funds to fund planned investments/projects.", "metadata": {"headings": [{"headings_0": {"content": "The enterprises attributed the non-payment of dividends to the loss-making positions", "page": 128, "level": 2}}, {"headings_1": {"content": "profits, they were not paying dividends to Government. Examples included; UETCL,", "page": 128, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accountant General to ensure that profit making enterprises provide a", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accountant General to ensure that profit making enterprises provide a", "page": 128, "level": 2}}, {"headings_1": {"content": "The enterprises attributed the non-payment of dividends to the loss-making positions", "page": 128, "level": 2}}], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "share of government dividend. \n111", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accountant General to ensure that profit making enterprises provide a", "page": 128, "level": 2}}, {"headings_1": {"content": "The enterprises attributed the non-payment of dividends to the loss-making positions", "page": 128, "level": 2}}, [{"headings_0": {"content": "I advised the Accountant General to ensure that profit making enterprises provide a", "page": 128, "level": 2}}, {"headings_1": {"content": "The enterprises attributed the non-payment of dividends to the loss-making positions", "page": 128, "level": 2}}]], "page": 128, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "d) Liquidity Assessment", "metadata": {"headings": [{"headings_0": {"content": "d) Liquidity Assessment", "page": 129, "level": 3}}, {"headings_1": {"content": "I advised the Accountant General to ensure that profit making enterprises provide a", "page": 128, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I analysed the ability of Public Corporations and State enterprises to meet their short-", "metadata": {"headings": [{"headings_0": {"content": "I analysed the ability of Public Corporations and State enterprises to meet their short-", "page": 129, "level": 2}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 129, "level": 3}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "term financial obligations by comparing the current assets and current liabilities using", "metadata": {"headings": [{"headings_0": {"content": "I analysed the ability of Public Corporations and State enterprises to meet their short-", "page": 129, "level": 2}}, {"headings_1": {"content": "d) Liquidity Assessment", "page": 129, "level": 3}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities", "metadata": {"headings": [{"headings_0": {"content": "the Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities", "page": 129, "level": 2}}, {"headings_1": {"content": "I analysed the ability of Public Corporations and State enterprises to meet their short-", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "between 1.5 and 2 is desirable, although acceptable current ratios vary between different industries or sectors.", "metadata": {"headings": [{"headings_0": {"content": "the Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities", "page": 129, "level": 2}}, {"headings_1": {"content": "I analysed the ability of Public Corporations and State enterprises to meet their short-", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that thirteen (13) entities were above the ideal threshold, implying that they", "metadata": {"headings": [{"headings_0": {"content": "I noted that thirteen (13) entities were above the ideal threshold, implying that they", "page": 129, "level": 2}}, {"headings_1": {"content": "the Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "are able to meet their liabilities as they fall due. However, out of the 13 entities, 8 had excessively higher current ratios of 4 and above, these included UNOC, Mandela National Stadium, NEC Luwero Industries Limited and UEDCL among others. The very", "metadata": {"headings": [{"headings_0": {"content": "I noted that thirteen (13) entities were above the ideal threshold, implying that they", "page": 129, "level": 2}}, {"headings_1": {"content": "the Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "high current ratio implies that the Companies are not efficiently utilizing their current", "metadata": {"headings": [{"headings_0": {"content": "high current ratio implies that the Companies are not efficiently utilizing their current", "page": 129, "level": 2}}, {"headings_1": {"content": "I noted that thirteen (13) entities were above the ideal threshold, implying that they", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "assets or short-term financing facilities.", "metadata": {"headings": [{"headings_0": {"content": "high current ratio implies that the Companies are not efficiently utilizing their current", "page": 129, "level": 2}}, {"headings_1": {"content": "I noted that thirteen (13) entities were above the ideal threshold, implying that they", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Five (5) entities had ratios below 1.5 and may have a challenge of paying their obligations as and when they fall due, these included UEGCL, UBC, Kilembe Mines", "metadata": {"headings": [{"headings_0": {"content": "Five (5) entities had ratios below 1.5 and may have a challenge of paying their obligations as and when they fall due, these included UEGCL, UBC, Kilembe Mines", "page": 129, "level": 4}}, {"headings_1": {"content": "high current ratio implies that the Companies are not efficiently utilizing their current", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Limited, NEC Construction Works & Engineering Limited and Uganda National Airlines Company Limited. The table below refers.", "metadata": {"headings": [{"headings_0": {"content": "Five (5) entities had ratios below 1.5 and may have a challenge of paying their obligations as and when they fall due, these included UEGCL, UBC, Kilembe Mines", "page": 129, "level": 4}}, {"headings_1": {"content": "high current ratio implies that the Companies are not efficiently utilizing their current", "page": 129, "level": 2}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 52: Enterprise Liquidity", "metadata": {"headings": [{"headings_0": {"content": "Table 52: Enterprise Liquidity", "page": 129, "level": 2}}, {"headings_1": {"content": "Five (5) entities had ratios below 1.5 and may have a challenge of paying their obligations as and when they fall due, these included UEGCL, UBC, Kilembe Mines", "page": 129, "level": 4}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "**2021/2022**", "**2020/2021**", null], ["1", "Uganda National Oil Company Limited", "30.2", "N/A", "Management explained that the company\u2019s current ratio was significantly impacted by the recognition of funds related to GOU\u2019s first (1st) tranche of the 15% shareholding in EACOP Co through UNOC, of UGX.480.9 billion. For the period between July 2022 \u2013 November 2022, the company paid USD.62.3 Million (equivalent to UGX.230.4 billion), as cash calls to EACOP Co. The current ratio should return to expected levels as the company continues to meet its cash call obligations to EACOP Co."], ["2", "Mandela National Stadium", "30.03", "0.73", "Management explained that the Board and Management engaged the Shareholders to recapitalize the company. As a result, Government funded the renovation and upgrade of Mandela National Stadium to international standards. This will make it marketable and attractive to business. Public Private Partnerships will be entered into to enhance the performance of the company."], ["3", "NEC Luwero Industries Limited", "20.3", "11.9", "No Management response."], ["4", "NEC AGRO SMC Limited", "10.7", "7.1", "Management explained that this was due to the nature of business the company is engaged i.e., fertilizer sales and Food Supply. Payments by the main clients (Uganda Prisons Service and Ministry of Defense and Veteran Affairs) are received on quarterly basis whereas the company settles suppliers on monthly basis."]], "metadata": {"headings": [{"headings_0": {"content": "Table 52: Enterprise Liquidity", "page": 129, "level": 2}}, {"headings_1": {"content": "Five (5) entities had ratios below 1.5 and may have a challenge of paying their obligations as and when they fall due, these included UEGCL, UBC, Kilembe Mines", "page": 129, "level": 4}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Current Ratio", "None", "Remarks"], "type": "table"}}, {"content": "112", "metadata": {"headings": [{"headings_0": {"content": "Table 52: Enterprise Liquidity", "page": 129, "level": 2}}, {"headings_1": {"content": "Five (5) entities had ratios below 1.5 and may have a challenge of paying their obligations as and when they fall due, these included UEGCL, UBC, Kilembe Mines", "page": 129, "level": 4}}], "page": 129, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [[null, null, "**2021/2022**", "**2020/2021**", null], ["5", "Uganda Electricity Distribution Company Limited", "10.4", "6.8", "This performance was attributed to an increase in the Company\u2019s current asset during the year under review."], ["6", "The Microfinance Support Centre Ltd", "4.1", "11.6", "The reduction in the entity\u2019s current ratio is attributed to an increase in the current assets from UGX.197.7Bn previous year to UGX.272.97Bn. Despite the increase in current liabilities from UGX.17Bn to UGX.66Bn in the current year under review."], ["7", "Uganda Air Cargo Corporation", "4", "2.5", "Management indicated that UACC\u2019 s current asset levels which are mainly from the current debtors and cash/bank balances, are significantly contributed to by subvention received from Government."], ["8", "Civil Aviation Authority", "4", "2.59", "No Management response."], ["9", "Uganda Printing and Publishing Corporation", "2.8", "2.1", "Management indicated that it has strategies to efficiently utilize its current assets by managing payments well and intensifying debt collection."], ["10", "Uganda Railways Corporation", "2.78", "2.67", "No Management response."], ["11", "Insurance Training college", "2.4", "3.3", "Management explained that it shall continue to closely monitor the liquidity ratio and take all necessary measures to keep it within the desirable range."], ["12", "NEC Uzima Limited", "2.2", "2.3", "No Management response."], ["13", "Uganda Electricity Transmission Company Limited", "2.04", "1.9", "Management explained that it will continue to engage the various distributors in an effort to enhance debt collection. Among other initiatives, Management has agreed on payment plans with a number distributors and is engaging a number of them routinely, pressing for remittances. It should be noted that the trend of receivables position has improved over the years."], ["14", "Uganda National Airlines Company Limited", "1.4", "2.7", "Management explained that although this dropped in the FY2021/2022 when compared to the FY2020/2021, it remained positive implying that the Company is still able to meet its short-term obligations."], ["15", "NEC Construction Works & Engineering Limited", "1.3", "1.4", "Management explained that this was due to advance payments received from their clients for work being executed."], ["16", "Kilembe Mines Limited", "0.57", "0.56", "Management indicated that as a measure to improve the current ratio, it has sought financial support from the shareholders through the Board of Directors to rehabilitate"]], "metadata": {"headings": [{"headings_0": {"content": "Table 52: Enterprise Liquidity", "page": 129, "level": 2}}, {"headings_1": {"content": "Five (5) entities had ratios below 1.5 and may have a challenge of paying their obligations as and when they fall due, these included UEGCL, UBC, Kilembe Mines", "page": 129, "level": 4}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Current Ratio", "None", "Remarks"], "type": "table"}}, {"content": "113", "metadata": {"headings": [{"headings_0": {"content": "Table 52: Enterprise Liquidity", "page": 129, "level": 2}}, {"headings_1": {"content": "Five (5) entities had ratios below 1.5 and may have a challenge of paying their obligations as and when they fall due, these included UEGCL, UBC, Kilembe Mines", "page": 129, "level": 4}}], "page": 130, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [[null, null, "**2021/2022**", "**2020/2021**", null], ["and refurbish the Company assets and provide funding to clear the outstanding liabilities to enable a fresh start to KML.", null, null, null, null], ["17", "Uganda Broadcasting Corporation (UBC)", "0.44", "0.38", "Management attributed the performance to the fact that the UBC Act had specified some of the sources of funding for UBC. However, at implementation some could not take place like the case of TV tax which Act is now under review. In addition, the Corporation is also reviewing its strategic plan for revenue mobilization."], ["18", "Uganda Electricity Generation Company", "0.27", "0.43", "Management attributed the performance to the following; a) Lower revenue for Isimba based on energy sold as opposed to the approved power purchase agreement which was supposed to be capacity based. Revenues not able to meet loan obligations. ERA dictated this position as a government strategy to keep energy tariffs low. b) Delayed commissioning of Karuma HPP has resulted in delayed payment of the loan interest expenses that have fallen due."]], "metadata": {"headings": [{"headings_0": {"content": "Table 52: Enterprise Liquidity", "page": 129, "level": 2}}, {"headings_1": {"content": "Five (5) entities had ratios below 1.5 and may have a challenge of paying their obligations as and when they fall due, these included UEGCL, UBC, Kilembe Mines", "page": 129, "level": 4}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Current Ratio", "None", "Remarks"], "type": "table"}}, {"content": "For the financial institutions, I noted that the four (4) institutions were above the ideal", "metadata": {"headings": [{"headings_0": {"content": "For the financial institutions, I noted that the four (4) institutions were above the ideal", "page": 131, "level": 2}}, {"headings_1": {"content": "Table 52: Enterprise Liquidity", "page": 129, "level": 2}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "threshold, implying that they are able to meet their liabilities as they fall due with an", "metadata": {"headings": [{"headings_0": {"content": "For the financial institutions, I noted that the four (4) institutions were above the ideal", "page": 131, "level": 2}}, {"headings_1": {"content": "Table 52: Enterprise Liquidity", "page": 129, "level": 2}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "average current ratio of 3. The Uganda Development Bank had the highest ratio of", "metadata": {"headings": [{"headings_0": {"content": "average current ratio of 3. The Uganda Development Bank had the highest ratio of", "page": 131, "level": 2}}, {"headings_1": {"content": "For the financial institutions, I noted that the four (4) institutions were above the ideal", "page": 131, "level": 2}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "9.87 while Post Bank had the lowest ratio of 1.07. The details are as per the table below;", "metadata": {"headings": [{"headings_0": {"content": "average current ratio of 3. The Uganda Development Bank had the highest ratio of", "page": 131, "level": 2}}, {"headings_1": {"content": "For the financial institutions, I noted that the four (4) institutions were above the ideal", "page": 131, "level": 2}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 53: Liquidity assessment for financial institutions", "metadata": {"headings": [{"headings_0": {"content": "Table 53: Liquidity assessment for financial institutions", "page": 131, "level": 2}}, {"headings_1": {"content": "average current ratio of 3. The Uganda Development Bank had the highest ratio of", "page": 131, "level": 2}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "**Institution**", "**Liquidity assessment for banking institutions**", null], ["**SN**", "**Bank**", "**Current ratio**", null], ["", "", "31st Dec 2021", "31st Dec 2020"], ["1", "Pride Micro Finance", "1.55", "1.45"], ["2", "Post Bank", "1.07", "1.08"], ["3", "Uganda Development Bank", "9.87", "8.074"], ["4", "Housing Finance Bank", "1.24", "1.25"], ["", "**Average**", "**3.4**", "**3**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 53: Liquidity assessment for financial institutions", "page": 131, "level": 2}}, {"headings_1": {"content": "average current ratio of 3. The Uganda Development Bank had the highest ratio of", "page": 131, "level": 2}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "I further noted that the Loans and advances to customers for the 3 out of the 4 Banks increased on average from UGX.343.32Bn to UGX.472.89Bn in the current year (31st Dec 2021). The Uganda Development Bank had the highest Loans and Advance deposits to customers of UGX.781.66Bn while Pride Micro Finance had the lowest", "metadata": {"headings": [{"headings_0": {"content": "Table 53: Liquidity assessment for financial institutions", "page": 131, "level": 2}}, {"headings_1": {"content": "average current ratio of 3. The Uganda Development Bank had the highest ratio of", "page": 131, "level": 2}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Loans and Advance deposits to customers of UGX.182.16Bn. The details are as per the", "metadata": {"headings": [{"headings_0": {"content": "Loans and Advance deposits to customers of UGX.182.16Bn. The details are as per the", "page": 131, "level": 2}}, {"headings_1": {"content": "Table 53: Liquidity assessment for financial institutions", "page": 131, "level": 2}}], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "table below; \n114", "metadata": {"headings": [{"headings_0": {"content": "Loans and Advance deposits to customers of UGX.182.16Bn. The details are as per the", "page": 131, "level": 2}}, {"headings_1": {"content": "Table 53: Liquidity assessment for financial institutions", "page": 131, "level": 2}}, [{"headings_0": {"content": "Loans and Advance deposits to customers of UGX.182.16Bn. The details are as per the", "page": 131, "level": 2}}, {"headings_1": {"content": "Table 53: Liquidity assessment for financial institutions", "page": 131, "level": 2}}]], "page": 131, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 54: Loans and Advances performance", "metadata": {"headings": [{"headings_0": {"content": "Table 54: Loans and Advances performance", "page": 132, "level": 2}}, {"headings_1": {"content": "Loans and Advance deposits to customers of UGX.182.16Bn. The details are as per the", "page": 131, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Pride Micro Finance", "182.16", "183.39"], ["2", "Postbank", "454.86", "334.70"], ["3", "Uganda Development Bank", "781.66", "511.88"], ["", "**Average**", "**472.89**", "**343.32**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 54: Loans and Advances performance", "page": 132, "level": 2}}, {"headings_1": {"content": "Loans and Advance deposits to customers of UGX.182.16Bn. The details are as per the", "page": 131, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Bank", "31st Dec 2021 (UGX-Billions)", "31st Dec 2020 (UGX-Billions)"], "type": "table"}}, {"content": "The increase in the Loans and advance deposits to customers is a sign of good performance for the Banks as long as there are no significant non-performing loans.", "metadata": {"headings": [{"headings_0": {"content": "The increase in the Loans and advance deposits to customers is a sign of good performance for the Banks as long as there are no significant non-performing loans.", "page": 132, "level": 4}}, {"headings_1": {"content": "Table 54: Loans and Advances performance", "page": 132, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "e) Debt Analysis", "metadata": {"headings": [{"headings_0": {"content": "e) Debt Analysis", "page": 132, "level": 3}}, {"headings_1": {"content": "The increase in the Loans and advance deposits to customers is a sign of good performance for the Banks as long as there are no significant non-performing loans.", "page": 132, "level": 4}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Public Corporations and State Enterprises should be able to meet their short and long-", "metadata": {"headings": [{"headings_0": {"content": "Public Corporations and State Enterprises should be able to meet their short and long-", "page": 132, "level": 2}}, {"headings_1": {"content": "e) Debt Analysis", "page": 132, "level": 3}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "term debt obligations. Gearing (debt) ratio measures the proportion of the enterprises\u2019", "metadata": {"headings": [{"headings_0": {"content": "Public Corporations and State Enterprises should be able to meet their short and long-", "page": 132, "level": 2}}, {"headings_1": {"content": "e) Debt Analysis", "page": 132, "level": 3}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "metadata": {"headings": [{"headings_0": {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "page": 132, "level": 2}}, {"headings_1": {"content": "Public Corporations and State Enterprises should be able to meet their short and long-", "page": 132, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a debt ratio of more than 50% is considered undesirable.", "metadata": {"headings": [{"headings_0": {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "page": 132, "level": 2}}, {"headings_1": {"content": "Public Corporations and State Enterprises should be able to meet their short and long-", "page": 132, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Twelve (12) out of the thirteen (13) Public Corporations and State enterprises assessed", "metadata": {"headings": [{"headings_0": {"content": "Twelve (12) out of the thirteen (13) Public Corporations and State enterprises assessed", "page": 132, "level": 2}}, {"headings_1": {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "page": 132, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt with the exception of NEC Uzima Limited which had a debt ratio above 50%.", "metadata": {"headings": [{"headings_0": {"content": "Twelve (12) out of the thirteen (13) Public Corporations and State enterprises assessed", "page": 132, "level": 2}}, {"headings_1": {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "page": 132, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Further analysis noted that 11 Public Corporations and State enterprises had very low", "metadata": {"headings": [{"headings_0": {"content": "Further analysis noted that 11 Public Corporations and State enterprises had very low", "page": 132, "level": 2}}, {"headings_1": {"content": "Twelve (12) out of the thirteen (13) Public Corporations and State enterprises assessed", "page": 132, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "gearing levels below 10% indicating availability of untapped source of financing for growth. The table below refers.", "metadata": {"headings": [{"headings_0": {"content": "Further analysis noted that 11 Public Corporations and State enterprises had very low", "page": 132, "level": 2}}, {"headings_1": {"content": "Twelve (12) out of the thirteen (13) Public Corporations and State enterprises assessed", "page": 132, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 55: Enterprise Gearing", "metadata": {"headings": [{"headings_0": {"content": "Table 55: Enterprise Gearing", "page": 132, "level": 2}}, {"headings_1": {"content": "Further analysis noted that 11 Public Corporations and State enterprises had very low", "page": 132, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "2021/2022", "2020/2021", null], ["1", "Civil Aviation Authority", "48", "51.9", "No response from Management."], ["2", "Uganda Electricity Distribution Company Limited", "10.31", "10.23", "Management noted that the debt arises from the financial liability on the buyout amount of UMEME. This is the responsibility of the Government of Uganda."], ["3", "Uganda Electricity Generation Company", "0.88", "0.74", "Management indicated that it had instituted strategies to improve profitability in the short term such as: a) Karuma and Isimba HPP loans have been converted from USD to UGX to avoid forex losses. b) Commissioning of Karuma HPP is being fast tracked to generate revenue in the next financial year."], ["4", "Uganda Electricity Transmission Company Limited", "0.67", "0.65", "Management indicated that Conversion of debt to equity will be discussed in the next Annual General Meeting, slated for December 2022."], ["5", "NEC Construction Works & Engineering Limited", "0.666", "0.69", "No response from Management."]], "metadata": {"headings": [{"headings_0": {"content": "Table 55: Enterprise Gearing", "page": 132, "level": 2}}, {"headings_1": {"content": "Further analysis noted that 11 Public Corporations and State enterprises had very low", "page": 132, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "Debt Ratio (%)", "None", "Remarks"], "type": "table"}}, {"content": "115", "metadata": {"headings": [{"headings_0": {"content": "Table 55: Enterprise Gearing", "page": 132, "level": 2}}, {"headings_1": {"content": "Further analysis noted that 11 Public Corporations and State enterprises had very low", "page": 132, "level": 2}}], "page": 132, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [[null, null, "2021/2022", "2020/2021", null], ["6", "NEC Uzima Limited", "55", "53.5", "Management explained that the debt component related to the internal borrowing from NEC-Luwero Industries Ltd. This was used to acquire the new factory machinery and construction of the new building and this debt is interest free."], ["7", "Insurance Training college", "0.24", "0.35", "Management indicated that every financial year, it develops strategies to reduce the debt obligations. This is evidenced by the debt reduction over the past three (3) financial years, 2019- 20 (4%), 2020-21 (6%), 2021-22 (23%). This has been achieved by timely payment of quarterly debt obligations and a prepayment of UGX.1 billion made in the FY 2021-22 over and above the annual debt obligations."], ["8", "Kilembe Mines Limited", "0.23", "0.21", "Management indicated that, to further improve the debt position, management will continue following up with MOFPED on the issue of debt restructuring of the UGX.4.7bn."], ["9", "Uganda Broadcasting Corporation (UBC)", "0.227", "0", "Management indicated that a proposal had been submitted to the board for approval to lease some of the Corporations land to raise money to pay off some of the debts. Secondly, the corporation is following up on the presidential directives of writing off the penalties for NSSF and coming up with payment plan for the debts with NWSC, Umeme and the principle for URA and NSSF."], ["10", "Uganda Printing and Publishing Corporation", "0.13", "0.22", "No response from Management."], ["11", "NEC AGRO SMC Limited", "0.09", "0.136", "No response from Management."], ["12", "Uganda Air Cargo Corporation", "0.075", "0.13", "Management noted that it is desirous of increasing revenue generation, mainly by use of its own air assets, ensure frugality and enter into partnerships in order to make the Corporation profitable. Management shall ensure its working capital is organically generated and an anticipated upward trend will facilitate debt ratio improvement to recommended industry averages."]], "metadata": {"headings": [{"headings_0": {"content": "Table 55: Enterprise Gearing", "page": 132, "level": 2}}, {"headings_1": {"content": "Further analysis noted that 11 Public Corporations and State enterprises had very low", "page": 132, "level": 2}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "Debt Ratio (%)", "None", "Remarks"], "type": "table"}}, {"content": "116", "metadata": {"headings": [{"headings_0": {"content": "Table 55: Enterprise Gearing", "page": 132, "level": 2}}, {"headings_1": {"content": "Further analysis noted that 11 Public Corporations and State enterprises had very low", "page": 132, "level": 2}}], "page": 133, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [[null, null, "2021/2022", "2020/2021", null], ["13", "Uganda Railways Corporation", "0.0307", "0.0207", "No response from Management."]], "metadata": {"headings": [{"headings_0": {"content": "Table 55: Enterprise Gearing", "page": 132, "level": 2}}, {"headings_1": {"content": "Further analysis noted that 11 Public Corporations and State enterprises had very low", "page": 132, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "Debt Ratio (%)", "None", "Remarks"], "type": "table"}}, {"content": "I advised the enterprises to review their debt-to-equity mix and keep a balance to", "metadata": {"headings": [{"headings_0": {"content": "I advised the enterprises to review their debt-to-equity mix and keep a balance to", "page": 134, "level": 2}}, {"headings_1": {"content": "Table 55: Enterprise Gearing", "page": 132, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ensure entity profitability.", "metadata": {"headings": [{"headings_0": {"content": "I advised the enterprises to review their debt-to-equity mix and keep a balance to", "page": 134, "level": 2}}, {"headings_1": {"content": "Table 55: Enterprise Gearing", "page": 132, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3. Overall Conclusion/Recommendation", "metadata": {"headings": [{"headings_0": {"content": "4.3. Overall Conclusion/Recommendation", "page": 134, "level": 3}}, {"headings_1": {"content": "I advised the enterprises to review their debt-to-equity mix and keep a balance to", "page": 134, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Government established public corporations and state enterprises with an objective of", "metadata": {"headings": [{"headings_0": {"content": "Government established public corporations and state enterprises with an objective of", "page": 134, "level": 2}}, {"headings_1": {"content": "4.3. Overall Conclusion/Recommendation", "page": 134, "level": 3}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ensuring efficient and effective management of government operations while", "metadata": {"headings": [{"headings_0": {"content": "Government established public corporations and state enterprises with an objective of", "page": 134, "level": 2}}, {"headings_1": {"content": "4.3. Overall Conclusion/Recommendation", "page": 134, "level": 3}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "delivering services to the citizens. I noted that 56% of the assessed companies made", "metadata": {"headings": [{"headings_0": {"content": "delivering services to the citizens. I noted that 56% of the assessed companies made", "page": 134, "level": 2}}, {"headings_1": {"content": "Government established public corporations and state enterprises with an objective of", "page": 134, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "profits while others were not making profits, thus affecting their return on assets,", "metadata": {"headings": [{"headings_0": {"content": "delivering services to the citizens. I noted that 56% of the assessed companies made", "page": 134, "level": 2}}, {"headings_1": {"content": "Government established public corporations and state enterprises with an objective of", "page": 134, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ability to pay dividends to Government, and ability to settle their obligations as they fall due. Therefore, these companies should put in place strategies to improve their performance and deliver to the expectations of Government. In addition, Government", "metadata": {"headings": [{"headings_0": {"content": "ability to pay dividends to Government, and ability to settle their obligations as they fall due. Therefore, these companies should put in place strategies to improve their performance and deliver to the expectations of Government. In addition, Government", "page": 134, "level": 4}}, {"headings_1": {"content": "delivering services to the citizens. I noted that 56% of the assessed companies made", "page": 134, "level": 2}}], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "should develop appropriate financial and non-financial performance assessment indicators for each category of Public Corporations and State Enterprises to enable comprehensive and standardised performance assessment. \n117 \nPART 3: SECTORAL AND LOCAL GOVERNMENTS CROSS CUTTING FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "ability to pay dividends to Government, and ability to settle their obligations as they fall due. Therefore, these companies should put in place strategies to improve their performance and deliver to the expectations of Government. In addition, Government", "page": 134, "level": 4}}, {"headings_1": {"content": "delivering services to the citizens. I noted that 56% of the assessed companies made", "page": 134, "level": 2}}, [{"headings_0": {"content": "ability to pay dividends to Government, and ability to settle their obligations as they fall due. Therefore, these companies should put in place strategies to improve their performance and deliver to the expectations of Government. In addition, Government", "page": 134, "level": 4}}, {"headings_1": {"content": "delivering services to the citizens. I noted that 56% of the assessed companies made", "page": 134, "level": 2}}], [{"headings_0": {"content": "ability to pay dividends to Government, and ability to settle their obligations as they fall due. Therefore, these companies should put in place strategies to improve their performance and deliver to the expectations of Government. In addition, Government", "page": 134, "level": 4}}, {"headings_1": {"content": "delivering services to the citizens. I noted that 56% of the assessed companies made", "page": 134, "level": 2}}]], "page": 134, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This part contains cross cutting key findings noted in the respective sectors and cross cutting", "metadata": {"headings": [{"headings_0": {"content": "This part contains cross cutting key findings noted in the respective sectors and cross cutting", "page": 135, "level": 2}}, {"headings_1": {"content": "ability to pay dividends to Government, and ability to settle their obligations as they fall due. Therefore, these companies should put in place strategies to improve their performance and deliver to the expectations of Government. In addition, Government", "page": 134, "level": 4}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "service delivery issues in Local Governments.", "metadata": {"headings": [{"headings_0": {"content": "This part contains cross cutting key findings noted in the respective sectors and cross cutting", "page": 135, "level": 2}}, {"headings_1": {"content": "ability to pay dividends to Government, and ability to settle their obligations as they fall due. Therefore, these companies should put in place strategies to improve their performance and deliver to the expectations of Government. In addition, Government", "page": 134, "level": 4}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "A. Sectoral Key Findings 1.0. PUBLIC SECTOR MANAGEMENT", "metadata": {"headings": [{"headings_0": {"content": "A. Sectoral Key Findings 1.0. PUBLIC SECTOR MANAGEMENT", "page": 135, "level": 1}}, {"headings_1": {"content": "This part contains cross cutting key findings noted in the respective sectors and cross cutting", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "1.1. Delayed realignment of the Comprehensive National Development Framework (CNDPF) to the program planning approach", "metadata": {"headings": [{"headings_0": {"content": "1.1. Delayed realignment of the Comprehensive National Development Framework (CNDPF) to the program planning approach", "page": 135, "level": 8}}, {"headings_1": {"content": "A. Sectoral Key Findings 1.0. PUBLIC SECTOR MANAGEMENT", "page": 135, "level": 1}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The National Planning Authority developed a comprehensive national development framework", "metadata": {"headings": [{"headings_0": {"content": "The National Planning Authority developed a comprehensive national development framework", "page": 135, "level": 2}}, {"headings_1": {"content": "1.1. Delayed realignment of the Comprehensive National Development Framework (CNDPF) to the program planning approach", "page": 135, "level": 8}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in 2009 to guide planning in the country. This framework was developed based on the sector wide approach to planning and budgeting and should have been realigned to the new programme-based approach to planning and budgeting with the shift from the sector wide approach. At the time of writing this report (December 2022), the CNDPF was yet to be re-", "metadata": {"headings": [{"headings_0": {"content": "The National Planning Authority developed a comprehensive national development framework", "page": 135, "level": 2}}, {"headings_1": {"content": "1.1. Delayed realignment of the Comprehensive National Development Framework (CNDPF) to the program planning approach", "page": 135, "level": 8}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "aligned to the new programme approach to planning and budgeting. The CNDPF therefore in", "metadata": {"headings": [{"headings_0": {"content": "aligned to the new programme approach to planning and budgeting. The CNDPF therefore in", "page": 135, "level": 2}}, {"headings_1": {"content": "The National Planning Authority developed a comprehensive national development framework", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "its current form therefore cannot appropriately guide planning at both national and entity", "metadata": {"headings": [{"headings_0": {"content": "aligned to the new programme approach to planning and budgeting. The CNDPF therefore in", "page": 135, "level": 2}}, {"headings_1": {"content": "The National Planning Authority developed a comprehensive national development framework", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "level. I advised the NPA to ensure that the CNDPF adequately realigned to the programme-", "metadata": {"headings": [{"headings_0": {"content": "level. I advised the NPA to ensure that the CNDPF adequately realigned to the programme-", "page": 135, "level": 2}}, {"headings_1": {"content": "aligned to the new programme approach to planning and budgeting. The CNDPF therefore in", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "based planning and budgeting adopted by Government.", "metadata": {"headings": [{"headings_0": {"content": "level. I advised the NPA to ensure that the CNDPF adequately realigned to the programme-", "page": 135, "level": 2}}, {"headings_1": {"content": "aligned to the new programme approach to planning and budgeting. The CNDPF therefore in", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "1.2. Progress towards full implementation of the programme development approach", "metadata": {"headings": [{"headings_0": {"content": "1.2. Progress towards full implementation of the programme development approach", "page": 135, "level": 8}}, {"headings_1": {"content": "level. I advised the NPA to ensure that the CNDPF adequately realigned to the programme-", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Programme Approach to planning was adopted so as to reduce the silo approach to", "metadata": {"headings": [{"headings_0": {"content": "The Programme Approach to planning was adopted so as to reduce the silo approach to", "page": 135, "level": 2}}, {"headings_1": {"content": "1.2. Progress towards full implementation of the programme development approach", "page": 135, "level": 8}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "planning, budgeting, implementation and monitoring & evaluation (M&E), which always led to", "metadata": {"headings": [{"headings_0": {"content": "The Programme Approach to planning was adopted so as to reduce the silo approach to", "page": 135, "level": 2}}, {"headings_1": {"content": "1.2. Progress towards full implementation of the programme development approach", "page": 135, "level": 8}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the duplication and wastage of resources. This approach was supposed to bring together", "metadata": {"headings": [{"headings_0": {"content": "the duplication and wastage of resources. This approach was supposed to bring together", "page": 135, "level": 2}}, {"headings_1": {"content": "The Programme Approach to planning was adopted so as to reduce the silo approach to", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "stakeholders so as to achieve the delivery of common results, in an effective and efficient way. There have been areas of commendable performance towards transition by government", "metadata": {"headings": [{"headings_0": {"content": "the duplication and wastage of resources. This approach was supposed to bring together", "page": 135, "level": 2}}, {"headings_1": {"content": "The Programme Approach to planning was adopted so as to reduce the silo approach to", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "to the programme approach for instance; Programme Implementation Action Plans (PIAPs) are providing the basis for planning, budgeting, implementation and M&E. In addition, the", "metadata": {"headings": [{"headings_0": {"content": "to the programme approach for instance; Programme Implementation Action Plans (PIAPs) are providing the basis for planning, budgeting, implementation and M&E. In addition, the", "page": 135, "level": 4}}, {"headings_1": {"content": "the duplication and wastage of resources. This approach was supposed to bring together", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "budgeting Systems have been adjusted to adopt the Programme approach which has", "metadata": {"headings": [{"headings_0": {"content": "to the programme approach for instance; Programme Implementation Action Plans (PIAPs) are providing the basis for planning, budgeting, implementation and M&E. In addition, the", "page": 135, "level": 4}}, {"headings_1": {"content": "the duplication and wastage of resources. This approach was supposed to bring together", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "improved the link between the Development Plan and the National Budget.", "metadata": {"headings": [{"headings_0": {"content": "improved the link between the Development Plan and the National Budget.", "page": 135, "level": 2}}, {"headings_1": {"content": "to the programme approach for instance; Programme Implementation Action Plans (PIAPs) are providing the basis for planning, budgeting, implementation and M&E. In addition, the", "page": 135, "level": 4}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Despite these achievements there are areas that need attention; there is still resistance from", "metadata": {"headings": [{"headings_0": {"content": "Despite these achievements there are areas that need attention; there is still resistance from", "page": 135, "level": 2}}, {"headings_1": {"content": "improved the link between the Development Plan and the National Budget.", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "some stakeholders to the intervention, there are capacity gaps at the entity level regarding this approach, limited funding to programme secretariats which affects their operations, there no service delivery standards and outcome indicators for measuring performance. In addition, only four (4) of the twenty (20) programmes had functional programme working groups and working procedures within some entity operations are still not fully aligned to the programmed approach.", "metadata": {"headings": [{"headings_0": {"content": "Despite these achievements there are areas that need attention; there is still resistance from", "page": 135, "level": 2}}, {"headings_1": {"content": "improved the link between the Development Plan and the National Budget.", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Government therefore needs to develop and implement change management programmes", "metadata": {"headings": [{"headings_0": {"content": "Government therefore needs to develop and implement change management programmes", "page": 135, "level": 2}}, {"headings_1": {"content": "Despite these achievements there are areas that need attention; there is still resistance from", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "that will include training for technocrats and political heads, undertake capacity building of", "metadata": {"headings": [{"headings_0": {"content": "Government therefore needs to develop and implement change management programmes", "page": 135, "level": 2}}, {"headings_1": {"content": "Despite these achievements there are areas that need attention; there is still resistance from", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "planners at both MDAs and LGs and also ensure that programme secretariat through their lead ministries are adequately funded to execute their mandates. Mops and OPM should also", "metadata": {"headings": [{"headings_0": {"content": "planners at both MDAs and LGs and also ensure that programme secretariat through their lead ministries are adequately funded to execute their mandates. Mops and OPM should also", "page": 135, "level": 4}}, {"headings_1": {"content": "Government therefore needs to develop and implement change management programmes", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "coordinate the development of service delivery standards within programmes.", "metadata": {"headings": [{"headings_0": {"content": "planners at both MDAs and LGs and also ensure that programme secretariat through their lead ministries are adequately funded to execute their mandates. Mops and OPM should also", "page": 135, "level": 4}}, {"headings_1": {"content": "Government therefore needs to develop and implement change management programmes", "page": 135, "level": 2}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "1.3. Operation of unlicensed and unregistered schools in Kampala", "metadata": {"headings": [{"headings_0": {"content": "1.3. Operation of unlicensed and unregistered schools in Kampala", "page": 135, "level": 8}}, {"headings_1": {"content": "planners at both MDAs and LGs and also ensure that programme secretariat through their lead ministries are adequately funded to execute their mandates. Mops and OPM should also", "page": 135, "level": 4}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the status of registration and licencing of schools with Kampala and noted Only 865 out of 1,927 schools were registered with KCCA representing 45%, while 928 schools", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the status of registration and licencing of schools with Kampala and noted Only 865 out of 1,927 schools were registered with KCCA representing 45%, while 928 schools", "page": 135, "level": 4}}, {"headings_1": {"content": "1.3. Operation of unlicensed and unregistered schools in Kampala", "page": 135, "level": 8}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "118", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the status of registration and licencing of schools with Kampala and noted Only 865 out of 1,927 schools were registered with KCCA representing 45%, while 928 schools", "page": 135, "level": 4}}, {"headings_1": {"content": "1.3. Operation of unlicensed and unregistered schools in Kampala", "page": 135, "level": 8}}], "page": 135, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "were not registered and licensed, representing 48%. The balance of 134 schools were provisionally licensed. The provisional licenses for 102 out of the 134 schools had expired", "metadata": {"headings": [{"headings_0": {"content": "were not registered and licensed, representing 48%. The balance of 134 schools were provisionally licensed. The provisional licenses for 102 out of the 134 schools had expired", "page": 136, "level": 4}}, {"headings_1": {"content": "I reviewed the status of registration and licencing of schools with Kampala and noted Only 865 out of 1,927 schools were registered with KCCA representing 45%, while 928 schools", "page": 135, "level": 4}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(exceeded the two years in operation) and had not been renewed, implying that the schools were operating illegally. \nI further noted that except for the schools which were issued closure notices as far back as", "metadata": {"headings": [{"headings_0": {"content": "were not registered and licensed, representing 48%. The balance of 134 schools were provisionally licensed. The provisional licenses for 102 out of the 134 schools had expired", "page": 136, "level": 4}}, {"headings_1": {"content": "I reviewed the status of registration and licencing of schools with Kampala and noted Only 865 out of 1,927 schools were registered with KCCA representing 45%, while 928 schools", "page": 135, "level": 4}}, [{"headings_0": {"content": "were not registered and licensed, representing 48%. The balance of 134 schools were provisionally licensed. The provisional licenses for 102 out of the 134 schools had expired", "page": 136, "level": 4}}, {"headings_1": {"content": "I reviewed the status of registration and licencing of schools with Kampala and noted Only 865 out of 1,927 schools were registered with KCCA representing 45%, while 928 schools", "page": 135, "level": 4}}]], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2018 but are still operating, other schools had never been issued closure notices by KCCA. The above inactions affected service delivery, and the education service standards in the city schools are at risk of declining to worrying levels. This was attributed to the inadequate", "metadata": {"headings": [{"headings_0": {"content": "2018 but are still operating, other schools had never been issued closure notices by KCCA. The above inactions affected service delivery, and the education service standards in the city schools are at risk of declining to worrying levels. This was attributed to the inadequate", "page": 136, "level": 4}}, {"headings_1": {"content": "were not registered and licensed, representing 48%. The balance of 134 schools were provisionally licensed. The provisional licenses for 102 out of the 134 schools had expired", "page": 136, "level": 4}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "monitoring and enforcement by the KCCA education department. I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "2018 but are still operating, other schools had never been issued closure notices by KCCA. The above inactions affected service delivery, and the education service standards in the city schools are at risk of declining to worrying levels. This was attributed to the inadequate", "page": 136, "level": 4}}, {"headings_1": {"content": "were not registered and licensed, representing 48%. The balance of 134 schools were provisionally licensed. The provisional licenses for 102 out of the 134 schools had expired", "page": 136, "level": 4}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Officer to enhance the monitoring and enforcement of by the education department to ensure", "metadata": {"headings": [{"headings_0": {"content": "Officer to enhance the monitoring and enforcement of by the education department to ensure", "page": 136, "level": 2}}, {"headings_1": {"content": "2018 but are still operating, other schools had never been issued closure notices by KCCA. The above inactions affected service delivery, and the education service standards in the city schools are at risk of declining to worrying levels. This was attributed to the inadequate", "page": 136, "level": 4}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "that all schools are dully licenced and registered. \n1.4. Functionality of District Service Commissions", "metadata": {"headings": [{"headings_0": {"content": "Officer to enhance the monitoring and enforcement of by the education department to ensure", "page": 136, "level": 2}}, {"headings_1": {"content": "2018 but are still operating, other schools had never been issued closure notices by KCCA. The above inactions affected service delivery, and the education service standards in the city schools are at risk of declining to worrying levels. This was attributed to the inadequate", "page": 136, "level": 4}}, [{"headings_0": {"content": "Officer to enhance the monitoring and enforcement of by the education department to ensure", "page": 136, "level": 2}}, {"headings_1": {"content": "2018 but are still operating, other schools had never been issued closure notices by KCCA. The above inactions affected service delivery, and the education service standards in the city schools are at risk of declining to worrying levels. This was attributed to the inadequate", "page": 136, "level": 4}}]], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that several Districts and Cities had not constituted Service Commissions contrary to section 54 (1) of the Local Government Act 1997. The table below refers", "metadata": {"headings": [{"headings_0": {"content": "I noted that several Districts and Cities had not constituted Service Commissions contrary to section 54 (1) of the Local Government Act 1997. The table below refers", "page": 136, "level": 4}}, {"headings_1": {"content": "Officer to enhance the monitoring and enforcement of by the education department to ensure", "page": 136, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table 56: Constitution and functionality of Service Commissions", "metadata": {"headings": [{"headings_0": {"content": "Table 56: Constitution and functionality of Service Commissions", "page": 136, "level": 2}}, {"headings_1": {"content": "I noted that several Districts and Cities had not constituted Service Commissions contrary to section 54 (1) of the Local Government Act 1997. The table below refers", "page": 136, "level": 4}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Functional and fully Constituted-(5 members)", "37", "26"], ["Functional but not fully constituted (4 members)-", "46", "32"], ["Functional but not fully constituted (3 members)", "59", "41"], ["Functional but not fully constituted (2 members)", "2", "1"], ["Not functional", "1", "1"], ["**Total**", "**145**", "**100**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 56: Constitution and functionality of Service Commissions", "page": 136, "level": 2}}, {"headings_1": {"content": "I noted that several Districts and Cities had not constituted Service Commissions contrary to section 54 (1) of the Local Government Act 1997. The table below refers", "page": 136, "level": 4}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Status of DSC", "No of Districts & Cities", "%age of total DSCs"], "type": "table"}}, {"content": "Failure to constitute District and City Commissions affects service delivery since recruitment, promotion and confirmation of staff cannot not be undertaken.", "metadata": {"headings": [{"headings_0": {"content": "Table 56: Constitution and functionality of Service Commissions", "page": 136, "level": 2}}, {"headings_1": {"content": "I noted that several Districts and Cities had not constituted Service Commissions contrary to section 54 (1) of the Local Government Act 1997. The table below refers", "page": 136, "level": 4}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised MoLG to ensure that going forward all districts have fully functional district service", "metadata": {"headings": [{"headings_0": {"content": "I advised MoLG to ensure that going forward all districts have fully functional district service", "page": 136, "level": 2}}, {"headings_1": {"content": "Table 56: Constitution and functionality of Service Commissions", "page": 136, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Commissions as required by law.", "metadata": {"headings": [{"headings_0": {"content": "I advised MoLG to ensure that going forward all districts have fully functional district service", "page": 136, "level": 2}}, {"headings_1": {"content": "Table 56: Constitution and functionality of Service Commissions", "page": 136, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "1.5. Review of the Operations of the Kampala District Land Board", "metadata": {"headings": [{"headings_0": {"content": "1.5. Review of the Operations of the Kampala District Land Board", "page": 136, "level": 1}}, {"headings_1": {"content": "I advised MoLG to ensure that going forward all districts have fully functional district service", "page": 136, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Kampala District Land Board is mandated by Section 54 of the Land Act to manage all public land within Kampala on behalf of the citizens. I reviewed the operations of the board for the financial years 2020/2021 and 2021/2022 and noted that the board did not have a substantive secretary, and there were no minutes for some of the meetings of the board. Further, the board had not prepared annual reports for the two years reviewed nor did the board prepare financial statements.", "metadata": {"headings": [{"headings_0": {"content": "1.5. Review of the Operations of the Kampala District Land Board", "page": 136, "level": 1}}, {"headings_1": {"content": "I advised MoLG to ensure that going forward all districts have fully functional district service", "page": 136, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I also noted inadequate coordination between the Board and KCCA, failure by the board to", "metadata": {"headings": [{"headings_0": {"content": "I also noted inadequate coordination between the Board and KCCA, failure by the board to", "page": 136, "level": 2}}, {"headings_1": {"content": "1.5. Review of the Operations of the Kampala District Land Board", "page": 136, "level": 1}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "fully automate its operations and lack of a complete and updated inventory of all the Public land under its management.", "metadata": {"headings": [{"headings_0": {"content": "I also noted inadequate coordination between the Board and KCCA, failure by the board to", "page": 136, "level": 2}}, {"headings_1": {"content": "1.5. Review of the Operations of the Kampala District Land Board", "page": 136, "level": 1}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the board to ensure that a substantive secretary is appointed, the board prepares", "metadata": {"headings": [{"headings_0": {"content": "I advised the board to ensure that a substantive secretary is appointed, the board prepares", "page": 136, "level": 2}}, {"headings_1": {"content": "I also noted inadequate coordination between the Board and KCCA, failure by the board to", "page": 136, "level": 2}}], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "financial statements, and an inventory of public land maintained. In addition, mechanisms should be put in place to ensure that there is proper coordination between the Board and other stakeholders on land matters. \n119", "metadata": {"headings": [{"headings_0": {"content": "I advised the board to ensure that a substantive secretary is appointed, the board prepares", "page": 136, "level": 2}}, {"headings_1": {"content": "I also noted inadequate coordination between the Board and KCCA, failure by the board to", "page": 136, "level": 2}}, [{"headings_0": {"content": "I advised the board to ensure that a substantive secretary is appointed, the board prepares", "page": 136, "level": 2}}, {"headings_1": {"content": "I also noted inadequate coordination between the Board and KCCA, failure by the board to", "page": 136, "level": 2}}]], "page": 136, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2.0. PUBLIC ADMINISTRATION", "metadata": {"headings": [{"headings_0": {"content": "2.0. PUBLIC ADMINISTRATION", "page": 137, "level": 3}}, {"headings_1": {"content": "I advised the board to ensure that a substantive secretary is appointed, the board prepares", "page": 136, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Review of Operations of missions", "metadata": {"headings": [{"headings_0": {"content": "a) Review of Operations of missions", "page": 137, "level": 8}}, {"headings_1": {"content": "2.0. PUBLIC ADMINISTRATION", "page": 137, "level": 3}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 137, "level": 1}}, {"headings_1": {"content": "a) Review of Operations of missions", "page": 137, "level": 8}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that a number of Missions signed agreements with Insurance Companies for the provision of medical services to the Mission Officials. However, most of the", "metadata": {"headings": [{"headings_0": {"content": "I noted that a number of Missions signed agreements with Insurance Companies for the provision of medical services to the Mission Officials. However, most of the", "page": 137, "level": 4}}, {"headings_1": {"content": "(i)", "page": 137, "level": 1}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "insurance covers given to the foreign service officers did not cover heart diseases,", "metadata": {"headings": [{"headings_0": {"content": "I noted that a number of Missions signed agreements with Insurance Companies for the provision of medical services to the Mission Officials. However, most of the", "page": 137, "level": 4}}, {"headings_1": {"content": "(i)", "page": 137, "level": 1}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "diabetes, and major operations. As a result, officers have been forced to use their personal funds which is very costly for the foreign service officers. In some cases, the foreign service officers are forced to seek for refunds which contravenes the Public", "metadata": {"headings": [{"headings_0": {"content": "diabetes, and major operations. As a result, officers have been forced to use their personal funds which is very costly for the foreign service officers. In some cases, the foreign service officers are forced to seek for refunds which contravenes the Public", "page": 137, "level": 4}}, {"headings_1": {"content": "I noted that a number of Missions signed agreements with Insurance Companies for the provision of medical services to the Mission Officials. However, most of the", "page": 137, "level": 4}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Service Standing Orders.", "metadata": {"headings": [{"headings_0": {"content": "diabetes, and major operations. As a result, officers have been forced to use their personal funds which is very costly for the foreign service officers. In some cases, the foreign service officers are forced to seek for refunds which contravenes the Public", "page": 137, "level": 4}}, {"headings_1": {"content": "I noted that a number of Missions signed agreements with Insurance Companies for the provision of medical services to the Mission Officials. However, most of the", "page": 137, "level": 4}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 137, "level": 1}}, {"headings_1": {"content": "diabetes, and major operations. As a result, officers have been forced to use their personal funds which is very costly for the foreign service officers. In some cases, the foreign service officers are forced to seek for refunds which contravenes the Public", "page": 137, "level": 4}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "PPDA issued abridged PPDA guidelines to be used by missions when undertaking", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 137, "level": 1}}, {"headings_1": {"content": "diabetes, and major operations. As a result, officers have been forced to use their personal funds which is very costly for the foreign service officers. In some cases, the foreign service officers are forced to seek for refunds which contravenes the Public", "page": 137, "level": 4}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "procurements outside Uganda. These guidelines are however impractical in most cases", "metadata": {"headings": [{"headings_0": {"content": "procurements outside Uganda. These guidelines are however impractical in most cases", "page": 137, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 137, "level": 1}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "given the unique circumstances and procurement requirements in the different host", "metadata": {"headings": [{"headings_0": {"content": "procurements outside Uganda. These guidelines are however impractical in most cases", "page": 137, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 137, "level": 1}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "countries. As a result, there has been a lot of non-compliance to these guidelines.", "metadata": {"headings": [{"headings_0": {"content": "countries. As a result, there has been a lot of non-compliance to these guidelines.", "page": 137, "level": 2}}, {"headings_1": {"content": "procurements outside Uganda. These guidelines are however impractical in most cases", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "countries. As a result, there has been a lot of non-compliance to these guidelines.", "page": 137, "level": 2}}, {"headings_1": {"content": "procurements outside Uganda. These guidelines are however impractical in most cases", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "A review of the mission work plans and budgets revealed that most of missions were not provided with capital budgets in the past three years. As a result, missions were", "metadata": {"headings": [{"headings_0": {"content": "A review of the mission work plans and budgets revealed that most of missions were not provided with capital budgets in the past three years. As a result, missions were", "page": 137, "level": 4}}, {"headings_1": {"content": "countries. As a result, there has been a lot of non-compliance to these guidelines.", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "unable to undertake activities of a capital nature such as renovations of chanceries", "metadata": {"headings": [{"headings_0": {"content": "A review of the mission work plans and budgets revealed that most of missions were not provided with capital budgets in the past three years. As a result, missions were", "page": 137, "level": 4}}, {"headings_1": {"content": "countries. As a result, there has been a lot of non-compliance to these guidelines.", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and offices, procurement of vehicles, and procurement of furniture. This undermines", "metadata": {"headings": [{"headings_0": {"content": "and offices, procurement of vehicles, and procurement of furniture. This undermines", "page": 137, "level": 2}}, {"headings_1": {"content": "A review of the mission work plans and budgets revealed that most of missions were not provided with capital budgets in the past three years. As a result, missions were", "page": 137, "level": 4}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the efforts of promoting Uganda\u2019s image abroad.", "metadata": {"headings": [{"headings_0": {"content": "and offices, procurement of vehicles, and procurement of furniture. This undermines", "page": 137, "level": 2}}, {"headings_1": {"content": "A review of the mission work plans and budgets revealed that most of missions were not provided with capital budgets in the past three years. As a result, missions were", "page": 137, "level": 4}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 137, "level": 1}}, {"headings_1": {"content": "and offices, procurement of vehicles, and procurement of furniture. This undermines", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that Government continues to receive offers inform of trade opportunities,", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 137, "level": 1}}, {"headings_1": {"content": "and offices, procurement of vehicles, and procurement of furniture. This undermines", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "scholarships, financial offers among others. I however observed that Government does not have a comprehensive and effective system of follow-up on such offers. As a result, a number of offers have expired without action being taken by Government. This", "metadata": {"headings": [{"headings_0": {"content": "scholarships, financial offers among others. I however observed that Government does not have a comprehensive and effective system of follow-up on such offers. As a result, a number of offers have expired without action being taken by Government. This", "page": 137, "level": 4}}, {"headings_1": {"content": "(iv)", "page": 137, "level": 1}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "results in loss of a many opportunities for the country.", "metadata": {"headings": [{"headings_0": {"content": "scholarships, financial offers among others. I however observed that Government does not have a comprehensive and effective system of follow-up on such offers. As a result, a number of offers have expired without action being taken by Government. This", "page": 137, "level": 4}}, {"headings_1": {"content": "(iv)", "page": 137, "level": 1}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 137, "level": 1}}, {"headings_1": {"content": "scholarships, financial offers among others. I however observed that Government does not have a comprehensive and effective system of follow-up on such offers. As a result, a number of offers have expired without action being taken by Government. This", "page": 137, "level": 4}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "At the end of every financial year Missions are required to return unspent funds back to the UCF. However, a comparison between the amounts wired back as per the financial statements and the Navision system and the amount received as per the", "metadata": {"headings": [{"headings_0": {"content": "At the end of every financial year Missions are required to return unspent funds back to the UCF. However, a comparison between the amounts wired back as per the financial statements and the Navision system and the amount received as per the", "page": 137, "level": 4}}, {"headings_1": {"content": "(v)", "page": 137, "level": 1}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "actual receipts given by treasury shows that the value of these transfers is lost through", "metadata": {"headings": [{"headings_0": {"content": "At the end of every financial year Missions are required to return unspent funds back to the UCF. However, a comparison between the amounts wired back as per the financial statements and the Navision system and the amount received as per the", "page": 137, "level": 4}}, {"headings_1": {"content": "(v)", "page": 137, "level": 1}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "exchange losses and bank charges. A review of funds returned by a sample of six", "metadata": {"headings": [{"headings_0": {"content": "exchange losses and bank charges. A review of funds returned by a sample of six", "page": 137, "level": 2}}, {"headings_1": {"content": "At the end of every financial year Missions are required to return unspent funds back to the UCF. However, a comparison between the amounts wired back as per the financial statements and the Navision system and the amount received as per the", "page": 137, "level": 4}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "missions revealed that UGX.15.8Mn was lost in bank charges and foreign exchange losses on various transactions made to return these unspent balances in two financial years.", "metadata": {"headings": [{"headings_0": {"content": "exchange losses and bank charges. A review of funds returned by a sample of six", "page": 137, "level": 2}}, {"headings_1": {"content": "At the end of every financial year Missions are required to return unspent funds back to the UCF. However, a comparison between the amounts wired back as per the financial statements and the Navision system and the amount received as per the", "page": 137, "level": 4}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the PS MoFA to engage MoFPED for provision of adequate capital development", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS MoFA to engage MoFPED for provision of adequate capital development", "page": 137, "level": 2}}, {"headings_1": {"content": "exchange losses and bank charges. A review of funds returned by a sample of six", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "funding for the missions and minimising the effects of foreign exchange losses on return of funds by the mission. In addition, the PS MOFA should engage PPDA to review the abridged guidelines issued with a view of addressing the current challenges procurement challenges faced by the mission. MoFA should also establish a mechanism for follow-up of on the offers provided to Government.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS MoFA to engage MoFPED for provision of adequate capital development", "page": 137, "level": 2}}, {"headings_1": {"content": "exchange losses and bank charges. A review of funds returned by a sample of six", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Failure to organise Women Councils/ Committees elections", "metadata": {"headings": [{"headings_0": {"content": "b) Failure to organise Women Councils/ Committees elections", "page": 137, "level": 8}}, {"headings_1": {"content": "I advised the PS MoFA to engage MoFPED for provision of adequate capital development", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Electoral Commission planned to conduct women council elections following the end term of office for Women Councils/ Committees from village to national level which lapsed on the", "metadata": {"headings": [{"headings_0": {"content": "The Electoral Commission planned to conduct women council elections following the end term of office for Women Councils/ Committees from village to national level which lapsed on the", "page": 137, "level": 4}}, {"headings_1": {"content": "b) Failure to organise Women Councils/ Committees elections", "page": 137, "level": 8}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "23rd August 2022. During the financial year 2021/2022, the Commission undertook activities", "metadata": {"headings": [{"headings_0": {"content": "The Electoral Commission planned to conduct women council elections following the end term of office for Women Councils/ Committees from village to national level which lapsed on the", "page": 137, "level": 4}}, {"headings_1": {"content": "b) Failure to organise Women Councils/ Committees elections", "page": 137, "level": 8}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "from verification of administrative units to nominations and spent UGX. 6,887,367,121,", "metadata": {"headings": [{"headings_0": {"content": "from verification of administrative units to nominations and spent UGX. 6,887,367,121,", "page": 137, "level": 2}}, {"headings_1": {"content": "The Electoral Commission planned to conduct women council elections following the end term of office for Women Councils/ Committees from village to national level which lapsed on the", "page": 137, "level": 4}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "however the exercise was never completed and abandoned mid-way due to inadequate", "metadata": {"headings": [{"headings_0": {"content": "from verification of administrative units to nominations and spent UGX. 6,887,367,121,", "page": 137, "level": 2}}, {"headings_1": {"content": "The Electoral Commission planned to conduct women council elections following the end term of office for Women Councils/ Committees from village to national level which lapsed on the", "page": 137, "level": 4}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "funding. As a result, there are no women representatives in the various Local Councils which", "metadata": {"headings": [{"headings_0": {"content": "funding. As a result, there are no women representatives in the various Local Councils which", "page": 137, "level": 2}}, {"headings_1": {"content": "from verification of administrative units to nominations and spent UGX. 6,887,367,121,", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "120", "metadata": {"headings": [{"headings_0": {"content": "funding. As a result, there are no women representatives in the various Local Councils which", "page": 137, "level": 2}}, {"headings_1": {"content": "from verification of administrative units to nominations and spent UGX. 6,887,367,121,", "page": 137, "level": 2}}], "page": 137, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "contravenes the constitution. I advised the Electoral Commission to engage stakeholders", "metadata": {"headings": [{"headings_0": {"content": "contravenes the constitution. I advised the Electoral Commission to engage stakeholders", "page": 138, "level": 2}}, {"headings_1": {"content": "funding. As a result, there are no women representatives in the various Local Councils which", "page": 137, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "particularly MoFPED and Parliament for provision of resources to have these elections concluded.", "metadata": {"headings": [{"headings_0": {"content": "contravenes the constitution. I advised the Electoral Commission to engage stakeholders", "page": 138, "level": 2}}, {"headings_1": {"content": "funding. As a result, there are no women representatives in the various Local Councils which", "page": 137, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3.0. AGRICULTURE SECTOR", "metadata": {"headings": [{"headings_0": {"content": "3.0. AGRICULTURE SECTOR", "page": 138, "level": 3}}, {"headings_1": {"content": "contravenes the constitution. I advised the Electoral Commission to engage stakeholders", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Status of the Sugarcane production project in Northern Uganda", "metadata": {"headings": [{"headings_0": {"content": "a) Status of the Sugarcane production project in Northern Uganda", "page": 138, "level": 8}}, {"headings_1": {"content": "3.0. AGRICULTURE SECTOR", "page": 138, "level": 3}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Government of Uganda owns 40% of the shares in Horyal Investments Holdings Company Limited (HIHC) whose main business is the establishment and running of the Atiak Sugar", "metadata": {"headings": [{"headings_0": {"content": "Government of Uganda owns 40% of the shares in Horyal Investments Holdings Company Limited (HIHC) whose main business is the establishment and running of the Atiak Sugar", "page": 138, "level": 4}}, {"headings_1": {"content": "a) Status of the Sugarcane production project in Northern Uganda", "page": 138, "level": 8}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Factory. During the year Government allocated UGX 108Bn for purchase of agricultural mechanisation equipment to be given to HIHC under a finance lease arrangement.", "metadata": {"headings": [{"headings_0": {"content": "Government of Uganda owns 40% of the shares in Horyal Investments Holdings Company Limited (HIHC) whose main business is the establishment and running of the Atiak Sugar", "page": 138, "level": 4}}, {"headings_1": {"content": "a) Status of the Sugarcane production project in Northern Uganda", "page": 138, "level": 8}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Atiak sugar factory was an intervention started by Government under the sugar cane out growers scheme. It started at the pioneer sugarcane production site in Atiak sub county Amuru District, and subsequently expanded to two additional sites in Lamwo district, namely, Palabek", "metadata": {"headings": [{"headings_0": {"content": "Atiak sugar factory was an intervention started by Government under the sugar cane out growers scheme. It started at the pioneer sugarcane production site in Atiak sub county Amuru District, and subsequently expanded to two additional sites in Lamwo district, namely, Palabek", "page": 138, "level": 4}}, {"headings_1": {"content": "Government of Uganda owns 40% of the shares in Horyal Investments Holdings Company Limited (HIHC) whose main business is the establishment and running of the Atiak Sugar", "page": 138, "level": 4}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Kal (Lamwo-1) and Palabek Nyimur (Lamwo 2).", "metadata": {"headings": [{"headings_0": {"content": "Atiak sugar factory was an intervention started by Government under the sugar cane out growers scheme. It started at the pioneer sugarcane production site in Atiak sub county Amuru District, and subsequently expanded to two additional sites in Lamwo district, namely, Palabek", "page": 138, "level": 4}}, {"headings_1": {"content": "Government of Uganda owns 40% of the shares in Horyal Investments Holdings Company Limited (HIHC) whose main business is the establishment and running of the Atiak Sugar", "page": 138, "level": 4}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "At inception in 2017, the intervention targeted to establish 13,841 acres of sugarcane at the", "metadata": {"headings": [{"headings_0": {"content": "At inception in 2017, the intervention targeted to establish 13,841 acres of sugarcane at the", "page": 138, "level": 2}}, {"headings_1": {"content": "Atiak sugar factory was an intervention started by Government under the sugar cane out growers scheme. It started at the pioneer sugarcane production site in Atiak sub county Amuru District, and subsequently expanded to two additional sites in Lamwo district, namely, Palabek", "page": 138, "level": 4}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "pioneer site at Atiak, 15,000 acres at Palabek kal and 31,159 acres at Palabek Ogili site. By", "metadata": {"headings": [{"headings_0": {"content": "At inception in 2017, the intervention targeted to establish 13,841 acres of sugarcane at the", "page": 138, "level": 2}}, {"headings_1": {"content": "Atiak sugar factory was an intervention started by Government under the sugar cane out growers scheme. It started at the pioneer sugarcane production site in Atiak sub county Amuru District, and subsequently expanded to two additional sites in Lamwo district, namely, Palabek", "page": 138, "level": 4}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "October 2019 only 7,906 acres of sugar cane had been established at the pioneer production", "metadata": {"headings": [{"headings_0": {"content": "October 2019 only 7,906 acres of sugar cane had been established at the pioneer production", "page": 138, "level": 2}}, {"headings_1": {"content": "At inception in 2017, the intervention targeted to establish 13,841 acres of sugarcane at the", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "site in Atiak after which the contractor ceased operations at the site. Similarly, by end of 2020", "metadata": {"headings": [{"headings_0": {"content": "October 2019 only 7,906 acres of sugar cane had been established at the pioneer production", "page": 138, "level": 2}}, {"headings_1": {"content": "At inception in 2017, the intervention targeted to establish 13,841 acres of sugarcane at the", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "only 4,994 acres had been established at Palabek Kal Production site.", "metadata": {"headings": [{"headings_0": {"content": "only 4,994 acres had been established at Palabek Kal Production site.", "page": 138, "level": 2}}, {"headings_1": {"content": "October 2019 only 7,906 acres of sugar cane had been established at the pioneer production", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "At the time of writing this report in December 2022, the project operations were currently on", "metadata": {"headings": [{"headings_0": {"content": "only 4,994 acres had been established at Palabek Kal Production site.", "page": 138, "level": 2}}, {"headings_1": {"content": "October 2019 only 7,906 acres of sugar cane had been established at the pioneer production", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "hold pending the acquisition of machinery through UDC. The project had not performed as", "metadata": {"headings": [{"headings_0": {"content": "hold pending the acquisition of machinery through UDC. The project had not performed as", "page": 138, "level": 2}}, {"headings_1": {"content": "only 4,994 acres had been established at Palabek Kal Production site.", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "expected due to the following;", "metadata": {"headings": [{"headings_0": {"content": "hold pending the acquisition of machinery through UDC. The project had not performed as", "page": 138, "level": 2}}, {"headings_1": {"content": "only 4,994 acres had been established at Palabek Kal Production site.", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 138, "level": 2}}, {"headings_1": {"content": "hold pending the acquisition of machinery through UDC. The project had not performed as", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Slow progress at the Atiak site was attributed to adverse weather, difficulties experienced by the contractor in mobilizing the required heavy machinery, and the heavy rains during season 2018B.", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 138, "level": 2}}, {"headings_1": {"content": "hold pending the acquisition of machinery through UDC. The project had not performed as", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(ii) Slow progress at the Palabek Kal production site was attributed to the shortage of seed", "metadata": {"headings": [{"headings_0": {"content": "(ii) Slow progress at the Palabek Kal production site was attributed to the shortage of seed", "page": 138, "level": 4}}, {"headings_1": {"content": "(i)", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "cane within the proximity of the plantation site, difficulty in mobilizing labour and COVID 19. \n(iii)", "metadata": {"headings": [{"headings_0": {"content": "(ii) Slow progress at the Palabek Kal production site was attributed to the shortage of seed", "page": 138, "level": 4}}, {"headings_1": {"content": "(i)", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Fire outbreaks in 2020 also wiped out a substantial acreage especially at the production", "metadata": {"headings": [{"headings_0": {"content": "Fire outbreaks in 2020 also wiped out a substantial acreage especially at the production", "page": 138, "level": 2}}, {"headings_1": {"content": "(ii) Slow progress at the Palabek Kal production site was attributed to the shortage of seed", "page": 138, "level": 4}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "site in Atiak.", "metadata": {"headings": [{"headings_0": {"content": "Fire outbreaks in 2020 also wiped out a substantial acreage especially at the production", "page": 138, "level": 2}}, {"headings_1": {"content": "(ii) Slow progress at the Palabek Kal production site was attributed to the shortage of seed", "page": 138, "level": 4}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(iv) The decision by the Shareholders (of HHIC Ltd) to halt operations after 2020 to allow", "metadata": {"headings": [{"headings_0": {"content": "(iv) The decision by the Shareholders (of HHIC Ltd) to halt operations after 2020 to allow", "page": 138, "level": 4}}, {"headings_1": {"content": "Fire outbreaks in 2020 also wiped out a substantial acreage especially at the production", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "for the proposed shift from the predominantly manual field operations mechanized", "metadata": {"headings": [{"headings_0": {"content": "(iv) The decision by the Shareholders (of HHIC Ltd) to halt operations after 2020 to allow", "page": 138, "level": 4}}, {"headings_1": {"content": "Fire outbreaks in 2020 also wiped out a substantial acreage especially at the production", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "farm operations under the oversite of Uganda Development Cooperation (UDC).", "metadata": {"headings": [{"headings_0": {"content": "farm operations under the oversite of Uganda Development Cooperation (UDC).", "page": 138, "level": 2}}, {"headings_1": {"content": "(iv) The decision by the Shareholders (of HHIC Ltd) to halt operations after 2020 to allow", "page": 138, "level": 4}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The delayed implementation of the sugarcane production project of Northern Uganda", "metadata": {"headings": [{"headings_0": {"content": "The delayed implementation of the sugarcane production project of Northern Uganda", "page": 138, "level": 2}}, {"headings_1": {"content": "farm operations under the oversite of Uganda Development Cooperation (UDC).", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "negatively impacts the livelihoods the beneficiary communities.", "metadata": {"headings": [{"headings_0": {"content": "The delayed implementation of the sugarcane production project of Northern Uganda", "page": 138, "level": 2}}, {"headings_1": {"content": "farm operations under the oversite of Uganda Development Cooperation (UDC).", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Government to review the performance of this investment and ensure that the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Government to review the performance of this investment and ensure that the", "page": 138, "level": 2}}, {"headings_1": {"content": "The delayed implementation of the sugarcane production project of Northern Uganda", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "contractor delivers all deliverables as agreed in the contacts.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Government to review the performance of this investment and ensure that the", "page": 138, "level": 2}}, {"headings_1": {"content": "The delayed implementation of the sugarcane production project of Northern Uganda", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Performance of Agricultural Extension Services", "metadata": {"headings": [{"headings_0": {"content": "b) Performance of Agricultural Extension Services", "page": 138, "level": 1}}, {"headings_1": {"content": "I advised the Government to review the performance of this investment and ensure that the", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "One of the key mandates of MAAIF is to support farmers within the country with high quality", "metadata": {"headings": [{"headings_0": {"content": "b) Performance of Agricultural Extension Services", "page": 138, "level": 1}}, {"headings_1": {"content": "I advised the Government to review the performance of this investment and ensure that the", "page": 138, "level": 2}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and reliable agricultural extension services. MAAIF is also the entity responsible for Pillar 1", "metadata": {"headings": [{"headings_0": {"content": "and reliable agricultural extension services. MAAIF is also the entity responsible for Pillar 1", "page": 138, "level": 2}}, {"headings_1": {"content": "b) Performance of Agricultural Extension Services", "page": 138, "level": 1}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "121", "metadata": {"headings": [{"headings_0": {"content": "and reliable agricultural extension services. MAAIF is also the entity responsible for Pillar 1", "page": 138, "level": 2}}, {"headings_1": {"content": "b) Performance of Agricultural Extension Services", "page": 138, "level": 1}}], "page": 138, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(Agriculture Value Chain Development (Production, Storage, Processing and Marketing) under the PDM for which an effective extension system will be required.", "metadata": {"headings": [{"headings_0": {"content": "(Agriculture Value Chain Development (Production, Storage, Processing and Marketing) under the PDM for which an effective extension system will be required.", "page": 139, "level": 4}}, {"headings_1": {"content": "and reliable agricultural extension services. MAAIF is also the entity responsible for Pillar 1", "page": 138, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the current extension system and noted gaps for example; there were no", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the current extension system and noted gaps for example; there were no", "page": 139, "level": 2}}, {"headings_1": {"content": "(Agriculture Value Chain Development (Production, Storage, Processing and Marketing) under the PDM for which an effective extension system will be required.", "page": 139, "level": 4}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "performance indicators for extension workers, out of the desired 9,275 extension workers only 4,031 (57%) are available, the extension workers face challenges of transport, inadequate", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the current extension system and noted gaps for example; there were no", "page": 139, "level": 2}}, {"headings_1": {"content": "(Agriculture Value Chain Development (Production, Storage, Processing and Marketing) under the PDM for which an effective extension system will be required.", "page": 139, "level": 4}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "training among others. These challenges were due to insufficient budget allocations for this", "metadata": {"headings": [{"headings_0": {"content": "training among others. These challenges were due to insufficient budget allocations for this", "page": 139, "level": 2}}, {"headings_1": {"content": "I reviewed the current extension system and noted gaps for example; there were no", "page": 139, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "activity. \nI advised Government to prioritize this provision of extension services through recruitment and training of extension workers, and provision of transport since the success of the PDM is directly affected by the effectiveness of extension services. \n4.0. JUSTICE LAW AND ORDER SECTOR", "metadata": {"headings": [{"headings_0": {"content": "training among others. These challenges were due to insufficient budget allocations for this", "page": 139, "level": 2}}, {"headings_1": {"content": "I reviewed the current extension system and noted gaps for example; there were no", "page": 139, "level": 2}}, [{"headings_0": {"content": "training among others. These challenges were due to insufficient budget allocations for this", "page": 139, "level": 2}}, {"headings_1": {"content": "I reviewed the current extension system and noted gaps for example; there were no", "page": 139, "level": 2}}], [{"headings_0": {"content": "training among others. These challenges were due to insufficient budget allocations for this", "page": 139, "level": 2}}, {"headings_1": {"content": "I reviewed the current extension system and noted gaps for example; there were no", "page": 139, "level": 2}}]], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 139, "level": 3}}, {"headings_1": {"content": "training among others. These challenges were due to insufficient budget allocations for this", "page": 139, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Review of the Performance of the Police Canine Unit \nUganda Police Force had a total of One hundred seventy-nine (179) dogs in the police canine", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 139, "level": 3}}, {"headings_1": {"content": "training among others. These challenges were due to insufficient budget allocations for this", "page": 139, "level": 2}}, [{"headings_0": {"content": "a)", "page": 139, "level": 3}}, {"headings_1": {"content": "training among others. These challenges were due to insufficient budget allocations for this", "page": 139, "level": 2}}]], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "unit; I reviewed the management of the dogs by the UPF and observed the following.", "metadata": {"headings": [{"headings_0": {"content": "unit; I reviewed the management of the dogs by the UPF and observed the following.", "page": 139, "level": 2}}, {"headings_1": {"content": "a)", "page": 139, "level": 3}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The dogs are deployed in seventy-eight (78) policing districts out of the total of one hundred", "metadata": {"headings": [{"headings_0": {"content": "unit; I reviewed the management of the dogs by the UPF and observed the following.", "page": 139, "level": 2}}, {"headings_1": {"content": "a)", "page": 139, "level": 3}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "forty-five (145) Policing districts, representing a coverage of 58%. More than 50% of these are within Kampala. The unit requires three (3) veterinary doctors and 22 veterinary assistants", "metadata": {"headings": [{"headings_0": {"content": "forty-five (145) Policing districts, representing a coverage of 58%. More than 50% of these are within Kampala. The unit requires three (3) veterinary doctors and 22 veterinary assistants", "page": 139, "level": 4}}, {"headings_1": {"content": "unit; I reviewed the management of the dogs by the UPF and observed the following.", "page": 139, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to handle medical requirements for the dogs out of which the unit only has one (1) veterinary", "metadata": {"headings": [{"headings_0": {"content": "forty-five (145) Policing districts, representing a coverage of 58%. More than 50% of these are within Kampala. The unit requires three (3) veterinary doctors and 22 veterinary assistants", "page": 139, "level": 4}}, {"headings_1": {"content": "unit; I reviewed the management of the dogs by the UPF and observed the following.", "page": 139, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "doctor and nine (9) assistants who are all based at the Canine headquarters in Kampala.", "metadata": {"headings": [{"headings_0": {"content": "doctor and nine (9) assistants who are all based at the Canine headquarters in Kampala.", "page": 139, "level": 2}}, {"headings_1": {"content": "forty-five (145) Policing districts, representing a coverage of 58%. More than 50% of these are within Kampala. The unit requires three (3) veterinary doctors and 22 veterinary assistants", "page": 139, "level": 4}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The unit has thirty (30) vehicles, seven (7) of which are grounded due to mechanical issues.", "metadata": {"headings": [{"headings_0": {"content": "doctor and nine (9) assistants who are all based at the Canine headquarters in Kampala.", "page": 139, "level": 2}}, {"headings_1": {"content": "forty-five (145) Policing districts, representing a coverage of 58%. More than 50% of these are within Kampala. The unit requires three (3) veterinary doctors and 22 veterinary assistants", "page": 139, "level": 4}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Out of the remaining twenty-three (23), eleven (11) are allocated to Kampala, and the rest (52%) are spread across regions which affects the transportation of the dogs. The above was attributed to inadequate funding and prioritization of the unit within UPF. I advised the", "metadata": {"headings": [{"headings_0": {"content": "Out of the remaining twenty-three (23), eleven (11) are allocated to Kampala, and the rest (52%) are spread across regions which affects the transportation of the dogs. The above was attributed to inadequate funding and prioritization of the unit within UPF. I advised the", "page": 139, "level": 4}}, {"headings_1": {"content": "doctor and nine (9) assistants who are all based at the Canine headquarters in Kampala.", "page": 139, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Accounting Officer to develop measures that will improve the geographical spread and availability of the dogs. There is also need to recruit more veterinary doctors and provide more vehicles to the unit to facilitate movement by the unit.", "metadata": {"headings": [{"headings_0": {"content": "Out of the remaining twenty-three (23), eleven (11) are allocated to Kampala, and the rest (52%) are spread across regions which affects the transportation of the dogs. The above was attributed to inadequate funding and prioritization of the unit within UPF. I advised the", "page": 139, "level": 4}}, {"headings_1": {"content": "doctor and nine (9) assistants who are all based at the Canine headquarters in Kampala.", "page": 139, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Operations of the forensic laboratory", "metadata": {"headings": [{"headings_0": {"content": "b) Operations of the forensic laboratory", "page": 139, "level": 8}}, {"headings_1": {"content": "Out of the remaining twenty-three (23), eleven (11) are allocated to Kampala, and the rest (52%) are spread across regions which affects the transportation of the dogs. The above was attributed to inadequate funding and prioritization of the unit within UPF. I advised the", "page": 139, "level": 4}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Police Forensics Unit was established to support criminal investigations by providing", "metadata": {"headings": [{"headings_0": {"content": "b) Operations of the forensic laboratory", "page": 139, "level": 8}}, {"headings_1": {"content": "Out of the remaining twenty-three (23), eleven (11) are allocated to Kampala, and the rest (52%) are spread across regions which affects the transportation of the dogs. The above was attributed to inadequate funding and prioritization of the unit within UPF. I advised the", "page": 139, "level": 4}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "scientific means and study. This unit has four laboratories for; a) chemical, biological and", "metadata": {"headings": [{"headings_0": {"content": "scientific means and study. This unit has four laboratories for; a) chemical, biological and", "page": 139, "level": 2}}, {"headings_1": {"content": "b) Operations of the forensic laboratory", "page": 139, "level": 8}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "radiology, b) questionable documents, c) criminal investigations, d) cybercrime and digital forensics. I reviewed the performance of these laboratories and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "scientific means and study. This unit has four laboratories for; a) chemical, biological and", "page": 139, "level": 2}}, {"headings_1": {"content": "b) Operations of the forensic laboratory", "page": 139, "level": 8}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Out of the 446 cases received for chemical, biological, and radiology analysis, only 203", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the 446 cases received for chemical, biological, and radiology analysis, only 203", "page": 139, "level": 2}}, {"headings_1": {"content": "scientific means and study. This unit has four laboratories for; a) chemical, biological and", "page": 139, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "were analyzed and concluded, representing a performance of 46%.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the 446 cases received for chemical, biological, and radiology analysis, only 203", "page": 139, "level": 2}}, {"headings_1": {"content": "scientific means and study. This unit has four laboratories for; a) chemical, biological and", "page": 139, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The questionable documents laboratory received 623 cases during the year 2021 in", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The questionable documents laboratory received 623 cases during the year 2021 in", "page": 139, "level": 2}}, {"headings_1": {"content": "\uf0b7 Out of the 446 cases received for chemical, biological, and radiology analysis, only 203", "page": 139, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "addition to a backlog of 1,161 at the beginning of the year. By the end of the year, only 511 cases were analysed and concluded, representing a performance of 29%", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The questionable documents laboratory received 623 cases during the year 2021 in", "page": 139, "level": 2}}, {"headings_1": {"content": "\uf0b7 Out of the 446 cases received for chemical, biological, and radiology analysis, only 203", "page": 139, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The crime investigations laboratory had 407 scene of crime officers and only 224 Scene of Crime Officer kits, 210 cameras and 108 motorcycles. This implies that the available", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The crime investigations laboratory had 407 scene of crime officers and only 224 Scene of Crime Officer kits, 210 cameras and 108 motorcycles. This implies that the available", "page": 139, "level": 4}}, {"headings_1": {"content": "\uf0b7 The questionable documents laboratory received 623 cases during the year 2021 in", "page": 139, "level": 2}}], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "kits and cameras are insufficient since each of the Officers is expected to have a kit and camera at least. \n122", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The crime investigations laboratory had 407 scene of crime officers and only 224 Scene of Crime Officer kits, 210 cameras and 108 motorcycles. This implies that the available", "page": 139, "level": 4}}, {"headings_1": {"content": "\uf0b7 The questionable documents laboratory received 623 cases during the year 2021 in", "page": 139, "level": 2}}, [{"headings_0": {"content": "\uf0b7 The crime investigations laboratory had 407 scene of crime officers and only 224 Scene of Crime Officer kits, 210 cameras and 108 motorcycles. This implies that the available", "page": 139, "level": 4}}, {"headings_1": {"content": "\uf0b7 The questionable documents laboratory received 623 cases during the year 2021 in", "page": 139, "level": 2}}]], "page": 139, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The cybercrime and digital forensics laboratory had a case backlog of 478 at the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The cybercrime and digital forensics laboratory had a case backlog of 478 at the", "page": 140, "level": 2}}, {"headings_1": {"content": "\uf0b7 The crime investigations laboratory had 407 scene of crime officers and only 224 Scene of Crime Officer kits, 210 cameras and 108 motorcycles. This implies that the available", "page": 139, "level": 4}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "beginning of the year 2021 and received 330 cases during the year, out of these only 224 were analysed and concluded, representing a performance of 28%. \nThis performance affects completion of cases and delays administration of justice. The", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The cybercrime and digital forensics laboratory had a case backlog of 478 at the", "page": 140, "level": 2}}, {"headings_1": {"content": "\uf0b7 The crime investigations laboratory had 407 scene of crime officers and only 224 Scene of Crime Officer kits, 210 cameras and 108 motorcycles. This implies that the available", "page": 139, "level": 4}}, [{"headings_0": {"content": "\uf0b7 The cybercrime and digital forensics laboratory had a case backlog of 478 at the", "page": 140, "level": 2}}, {"headings_1": {"content": "\uf0b7 The crime investigations laboratory had 407 scene of crime officers and only 224 Scene of Crime Officer kits, 210 cameras and 108 motorcycles. This implies that the available", "page": 139, "level": 4}}]], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Accounting Officer explained that this was due to lack of sufficient funds to equip the laboratories and hire more staff. I advised the Accounting Officer develop strategies of", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer explained that this was due to lack of sufficient funds to equip the laboratories and hire more staff. I advised the Accounting Officer develop strategies of", "page": 140, "level": 4}}, {"headings_1": {"content": "\uf0b7 The cybercrime and digital forensics laboratory had a case backlog of 478 at the", "page": 140, "level": 2}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ensuring that these laboratories are well staffed and equipped in order to improve their effectiveness.", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer explained that this was due to lack of sufficient funds to equip the laboratories and hire more staff. I advised the Accounting Officer develop strategies of", "page": 140, "level": 4}}, {"headings_1": {"content": "\uf0b7 The cybercrime and digital forensics laboratory had a case backlog of 478 at the", "page": 140, "level": 2}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c) Lack of a Laboratory Information Management System for the forensic unit", "metadata": {"headings": [{"headings_0": {"content": "c) Lack of a Laboratory Information Management System for the forensic unit", "page": 140, "level": 8}}, {"headings_1": {"content": "Accounting Officer explained that this was due to lack of sufficient funds to equip the laboratories and hire more staff. I advised the Accounting Officer develop strategies of", "page": 140, "level": 4}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A Laboratory Information Management System is software that supports laboratory operations management. The software\u2019s key functionality includes sample management, including", "metadata": {"headings": [{"headings_0": {"content": "A Laboratory Information Management System is software that supports laboratory operations management. The software\u2019s key functionality includes sample management, including", "page": 140, "level": 4}}, {"headings_1": {"content": "c) Lack of a Laboratory Information Management System for the forensic unit", "page": 140, "level": 8}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "tracking a chain of custody, workflow management, integration with other systems for real- time reporting, and any other information that the users may require to track.", "metadata": {"headings": [{"headings_0": {"content": "A Laboratory Information Management System is software that supports laboratory operations management. The software\u2019s key functionality includes sample management, including", "page": 140, "level": 4}}, {"headings_1": {"content": "c) Lack of a Laboratory Information Management System for the forensic unit", "page": 140, "level": 8}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I observed that Uganda Police\u2019s Forensics Unit does not have a Laboratory Information Management System to manage its operations. As a result, the unit relies heavily on manual recording, which is cumbersome, inefficient, and prone to errors. I advised the Accounting Officer to ensure the implementation of a Laboratory Information Management System is fast", "metadata": {"headings": [{"headings_0": {"content": "I observed that Uganda Police\u2019s Forensics Unit does not have a Laboratory Information Management System to manage its operations. As a result, the unit relies heavily on manual recording, which is cumbersome, inefficient, and prone to errors. I advised the Accounting Officer to ensure the implementation of a Laboratory Information Management System is fast", "page": 140, "level": 4}}, {"headings_1": {"content": "A Laboratory Information Management System is software that supports laboratory operations management. The software\u2019s key functionality includes sample management, including", "page": 140, "level": 4}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "tracked for improved operations.", "metadata": {"headings": [{"headings_0": {"content": "I observed that Uganda Police\u2019s Forensics Unit does not have a Laboratory Information Management System to manage its operations. As a result, the unit relies heavily on manual recording, which is cumbersome, inefficient, and prone to errors. I advised the Accounting Officer to ensure the implementation of a Laboratory Information Management System is fast", "page": 140, "level": 4}}, {"headings_1": {"content": "A Laboratory Information Management System is software that supports laboratory operations management. The software\u2019s key functionality includes sample management, including", "page": 140, "level": 4}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "d) Assessment of Road map for Mass Registration and Renewal of National IDs", "metadata": {"headings": [{"headings_0": {"content": "d) Assessment of Road map for Mass Registration and Renewal of National IDs", "page": 140, "level": 1}}, {"headings_1": {"content": "I observed that Uganda Police\u2019s Forensics Unit does not have a Laboratory Information Management System to manage its operations. As a result, the unit relies heavily on manual recording, which is cumbersome, inefficient, and prone to errors. I advised the Accounting Officer to ensure the implementation of a Laboratory Information Management System is fast", "page": 140, "level": 4}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "NIRA is expected to undertake mass registration and mass renewal of the IDs that will be", "metadata": {"headings": [{"headings_0": {"content": "d) Assessment of Road map for Mass Registration and Renewal of National IDs", "page": 140, "level": 1}}, {"headings_1": {"content": "I observed that Uganda Police\u2019s Forensics Unit does not have a Laboratory Information Management System to manage its operations. As a result, the unit relies heavily on manual recording, which is cumbersome, inefficient, and prone to errors. I advised the Accounting Officer to ensure the implementation of a Laboratory Information Management System is fast", "page": 140, "level": 4}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "expiring in 2024. This will involve replacing old IDs with a next-generation ID system", "metadata": {"headings": [{"headings_0": {"content": "expiring in 2024. This will involve replacing old IDs with a next-generation ID system", "page": 140, "level": 2}}, {"headings_1": {"content": "d) Assessment of Road map for Mass Registration and Renewal of National IDs", "page": 140, "level": 1}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "embedded with a microchip containing citizens\u2019 electronic and biometric information.", "metadata": {"headings": [{"headings_0": {"content": "expiring in 2024. This will involve replacing old IDs with a next-generation ID system", "page": 140, "level": 2}}, {"headings_1": {"content": "d) Assessment of Road map for Mass Registration and Renewal of National IDs", "page": 140, "level": 1}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that at the time of writing this report in December 2022, the Authority did not have a clear strategy and roadmap on how and when the new IDs will be rolled out, the costs involved, sensitization arrangements of the public were also not clear and other key activities such as signing of contracts for supply of the blank cards, procurement of equipment and recruitment of staff to manage the exercise were yet to be undertaken. There is a risk that the Authority will face challenges due to the large number of applications in 2024 which will result in processing delays, congestion and frustration of applicants.", "metadata": {"headings": [{"headings_0": {"content": "expiring in 2024. This will involve replacing old IDs with a next-generation ID system", "page": 140, "level": 2}}, {"headings_1": {"content": "d) Assessment of Road map for Mass Registration and Renewal of National IDs", "page": 140, "level": 1}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to develop a comprehensive roadmap and strategy which will", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to develop a comprehensive roadmap and strategy which will", "page": 140, "level": 2}}, {"headings_1": {"content": "expiring in 2024. This will involve replacing old IDs with a next-generation ID system", "page": 140, "level": 2}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "guide the planning and execution of this activity.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to develop a comprehensive roadmap and strategy which will", "page": 140, "level": 2}}, {"headings_1": {"content": "expiring in 2024. This will involve replacing old IDs with a next-generation ID system", "page": 140, "level": 2}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "e) Court award and compensation", "metadata": {"headings": [{"headings_0": {"content": "e) Court award and compensation", "page": 140, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to develop a comprehensive roadmap and strategy which will", "page": 140, "level": 2}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In 2016, government decentralised the payment/retirement of court awards from the Ministry of Justice and Constitutional Affairs (MoJCA) to the Ministries, Departments, Agencies, Local", "metadata": {"headings": [{"headings_0": {"content": "e) Court award and compensation", "page": 140, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to develop a comprehensive roadmap and strategy which will", "page": 140, "level": 2}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "governments and State Enterprises (MDALS) responsible for causing the obligations. The", "metadata": {"headings": [{"headings_0": {"content": "governments and State Enterprises (MDALS) responsible for causing the obligations. The", "page": 140, "level": 2}}, {"headings_1": {"content": "e) Court award and compensation", "page": 140, "level": 8}}], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "decentralisation of court awards and compensation was adopted to curb the accumulation of arrears arising from court awards and compensation, starting with obligations for the financial year 2016/2017. However, my preliminary findings indicate that some MDALSs still accumulate arrears from court awards even after decentralising the payment/retirement of court awards. \nI sampled nine (9) entities for the review of court awards and compensation, and I noted the following; \n123", "metadata": {"headings": [{"headings_0": {"content": "governments and State Enterprises (MDALS) responsible for causing the obligations. The", "page": 140, "level": 2}}, {"headings_1": {"content": "e) Court award and compensation", "page": 140, "level": 8}}, [{"headings_0": {"content": "governments and State Enterprises (MDALS) responsible for causing the obligations. The", "page": 140, "level": 2}}, {"headings_1": {"content": "e) Court award and compensation", "page": 140, "level": 8}}], [{"headings_0": {"content": "governments and State Enterprises (MDALS) responsible for causing the obligations. The", "page": 140, "level": 2}}, {"headings_1": {"content": "e) Court award and compensation", "page": 140, "level": 8}}]], "page": 140, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "f) Underfunding of liabilities arising from Court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "f) Underfunding of liabilities arising from Court awards and compensations", "page": 141, "level": 8}}, {"headings_1": {"content": "governments and State Enterprises (MDALS) responsible for causing the obligations. The", "page": 140, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that nine (9) entities owed a sum of UGX.604,091,207,112 in outstanding court awards", "metadata": {"headings": [{"headings_0": {"content": "I noted that nine (9) entities owed a sum of UGX.604,091,207,112 in outstanding court awards", "page": 141, "level": 2}}, {"headings_1": {"content": "f) Underfunding of liabilities arising from Court awards and compensations", "page": 141, "level": 8}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "at the start of the year. Whereas these entities declared their liability fully to the Ministry of", "metadata": {"headings": [{"headings_0": {"content": "I noted that nine (9) entities owed a sum of UGX.604,091,207,112 in outstanding court awards", "page": 141, "level": 2}}, {"headings_1": {"content": "f) Underfunding of liabilities arising from Court awards and compensations", "page": 141, "level": 8}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Finance for budgeting and settlement, only UGX.26,622,994,920 (4%) was provided, leaving", "metadata": {"headings": [{"headings_0": {"content": "Finance for budgeting and settlement, only UGX.26,622,994,920 (4%) was provided, leaving", "page": 141, "level": 2}}, {"headings_1": {"content": "I noted that nine (9) entities owed a sum of UGX.604,091,207,112 in outstanding court awards", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a balance of UGX. 577,468,212,192 unbudgeted. Details are in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Finance for budgeting and settlement, only UGX.26,622,994,920 (4%) was provided, leaving", "page": 141, "level": 2}}, {"headings_1": {"content": "I noted that nine (9) entities owed a sum of UGX.604,091,207,112 in outstanding court awards", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 57: Underfunding of liabilities from Court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "Table 57: Underfunding of liabilities from Court awards and compensations", "page": 141, "level": 2}}, {"headings_1": {"content": "Finance for budgeting and settlement, only UGX.26,622,994,920 (4%) was provided, leaving", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1.", "Ministry of Justice", "377,429,099,424", "19,160,000,000", "358,269,099,424"], ["2.", "Office of the Directorate of Public Prosecution (ODPP)", "182,834,548", "0", "182,834,548"], ["3.", "Ministry of Lands, Housing and Urban Development", "165,210,577,218", "0", "165,210,577,218"], ["4.", "Uganda Land Commission", "5,690,000,000", "160,000,000", "5,530,000,000"], ["5.", "Ministry of Education and Sports", "22,881,496,579", "0", "22,881,496,579"], ["6.", "Uganda Police Force", "8,884,474,063", "500,000,000", "8,384,474,063"], ["7.", "Uganda Prisons Services", "244,335,022", "0", "244,335,022"], ["8.", "Kampala Capital City Authority", "23,019,117,745", "6,802,994,920", "16,216,122,825"], ["9.", "Ministry of Agriculture, Animal Industry and Fisheries", "549,272,513", "0", "549,272,513"], ["", "**Total**", "**604,091,207,112**", "**26,622,994,920**", "**577,468,212,192**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 57: Underfunding of liabilities from Court awards and compensations", "page": 141, "level": 2}}, {"headings_1": {"content": "Finance for budgeting and settlement, only UGX.26,622,994,920 (4%) was provided, leaving", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Entity", "Required funding - UGX", "Released funds - UGX", "Variance - UGX"], "type": "table"}}, {"content": "The failure to provide a sufficient budget for liabilities resulted in delayed settlement and", "metadata": {"headings": [{"headings_0": {"content": "The failure to provide a sufficient budget for liabilities resulted in delayed settlement and", "page": 141, "level": 2}}, {"headings_1": {"content": "Table 57: Underfunding of liabilities from Court awards and compensations", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "further accumulation of interest on the outstanding debt. For instance, I noted that as of the", "metadata": {"headings": [{"headings_0": {"content": "The failure to provide a sufficient budget for liabilities resulted in delayed settlement and", "page": 141, "level": 2}}, {"headings_1": {"content": "Table 57: Underfunding of liabilities from Court awards and compensations", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "30th of June 2022, the outstanding awards at MoJCA had accumulated interest amounting to UGX.115,667,496,357, which is 73% of the principal amount awarded.", "metadata": {"headings": [{"headings_0": {"content": "30th of June 2022, the outstanding awards at MoJCA had accumulated interest amounting to UGX.115,667,496,357, which is 73% of the principal amount awarded.", "page": 141, "level": 4}}, {"headings_1": {"content": "The failure to provide a sufficient budget for liabilities resulted in delayed settlement and", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officers explained that the budgeting is not controlled by the respective entities but rather follow the budget ceiling provided by the Ministry of Finance; however, they pledged that they would continue to engage the relevant stakeholders, including The Presidential Advisory Committee on Budget (PACOB), the Committee on Legal and Parliamentary Affairs and MoFPED, to provide sufficient budget provisions to cater for the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the budgeting is not controlled by the respective entities but rather follow the budget ceiling provided by the Ministry of Finance; however, they pledged that they would continue to engage the relevant stakeholders, including The Presidential Advisory Committee on Budget (PACOB), the Committee on Legal and Parliamentary Affairs and MoFPED, to provide sufficient budget provisions to cater for the", "page": 141, "level": 4}}, {"headings_1": {"content": "30th of June 2022, the outstanding awards at MoJCA had accumulated interest amounting to UGX.115,667,496,357, which is 73% of the principal amount awarded.", "page": 141, "level": 4}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "settlement of arrears.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the budgeting is not controlled by the respective entities but rather follow the budget ceiling provided by the Ministry of Finance; however, they pledged that they would continue to engage the relevant stakeholders, including The Presidential Advisory Committee on Budget (PACOB), the Committee on Legal and Parliamentary Affairs and MoFPED, to provide sufficient budget provisions to cater for the", "page": 141, "level": 4}}, {"headings_1": {"content": "30th of June 2022, the outstanding awards at MoJCA had accumulated interest amounting to UGX.115,667,496,357, which is 73% of the principal amount awarded.", "page": 141, "level": 4}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to engage MoFPED to ensure that adequate resources are", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage MoFPED to ensure that adequate resources are", "page": 141, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the budgeting is not controlled by the respective entities but rather follow the budget ceiling provided by the Ministry of Finance; however, they pledged that they would continue to engage the relevant stakeholders, including The Presidential Advisory Committee on Budget (PACOB), the Committee on Legal and Parliamentary Affairs and MoFPED, to provide sufficient budget provisions to cater for the", "page": 141, "level": 4}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "allocated to settle the arrears.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage MoFPED to ensure that adequate resources are", "page": 141, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the budgeting is not controlled by the respective entities but rather follow the budget ceiling provided by the Ministry of Finance; however, they pledged that they would continue to engage the relevant stakeholders, including The Presidential Advisory Committee on Budget (PACOB), the Committee on Legal and Parliamentary Affairs and MoFPED, to provide sufficient budget provisions to cater for the", "page": 141, "level": 4}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "g) Delayed settlement of Court awards as at the 30th of June 2022", "metadata": {"headings": [{"headings_0": {"content": "g) Delayed settlement of Court awards as at the 30th of June 2022", "page": 141, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officers to engage MoFPED to ensure that adequate resources are", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed 278 court awards across six (6) entities and noted that 37 awards have remained outstanding for more than ten years; 116 cases ranged between 5 to 10 years without settlement. Details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "g) Delayed settlement of Court awards as at the 30th of June 2022", "page": 141, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officers to engage MoFPED to ensure that adequate resources are", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 58: Time taken to settle court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "Table 58: Time taken to settle court awards and compensations", "page": 141, "level": 2}}, {"headings_1": {"content": "g) Delayed settlement of Court awards as at the 30th of June 2022", "page": 141, "level": 8}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Details", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 141, "level": 2}}, {"headings_1": {"content": "Table 58: Time taken to settle court awards and compensations", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Ministry of Justice and Constitutional affairs Uganda Land Commission \nUganda Prisons \nUganda Police Force \nMinistry of Agriculture \nOffice of the Directorate of Public Prosecution", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 141, "level": 2}}, {"headings_1": {"content": "Table 58: Time taken to settle court awards and compensations", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 141, "level": 2}}, {"headings_1": {"content": "Details", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "0-4 5-10 11-15 Over 15 years", "metadata": {"headings": [{"headings_0": {"content": "0-4 5-10 11-15 Over 15 years", "page": 141, "level": 2}}, {"headings_1": {"content": "Total", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "5 39 21 23 6 2 1 0 4 7 0 0 84 66 14 0 2 0 0 0 2 2 0 0", "metadata": {"headings": [{"headings_0": {"content": "0-4 5-10 11-15 Over 15 years", "page": 141, "level": 2}}, {"headings_1": {"content": "Total", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "103 116 14 23", "metadata": {"headings": [{"headings_0": {"content": "103 116 14 23", "page": 141, "level": 2}}, {"headings_1": {"content": "0-4 5-10 11-15 Over 15 years", "page": 141, "level": 2}}], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "124 \nOf these, the 23 cases in the Ministry of Justice had accrued interest of approximately UGX.", "metadata": {"headings": [{"headings_0": {"content": "103 116 14 23", "page": 141, "level": 2}}, {"headings_1": {"content": "0-4 5-10 11-15 Over 15 years", "page": 141, "level": 2}}, [{"headings_0": {"content": "103 116 14 23", "page": 141, "level": 2}}, {"headings_1": {"content": "0-4 5-10 11-15 Over 15 years", "page": 141, "level": 2}}]], "page": 141, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "105,646,446,256 by the 30th of June 2022.", "metadata": {"headings": [{"headings_0": {"content": "105,646,446,256 by the 30th of June 2022.", "page": 142, "level": 2}}, {"headings_1": {"content": "103 116 14 23", "page": 141, "level": 2}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Delays to compensate affected parties result in further interest accumulation and deny timely", "metadata": {"headings": [{"headings_0": {"content": "Delays to compensate affected parties result in further interest accumulation and deny timely", "page": 142, "level": 2}}, {"headings_1": {"content": "105,646,446,256 by the 30th of June 2022.", "page": 142, "level": 2}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "delivery of justice. The Accounting Officers explained that whereas management is committed to the timely compensation of claimants, execution depends on the funding level availed by", "metadata": {"headings": [{"headings_0": {"content": "Delays to compensate affected parties result in further interest accumulation and deny timely", "page": 142, "level": 2}}, {"headings_1": {"content": "105,646,446,256 by the 30th of June 2022.", "page": 142, "level": 2}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 142, "level": 2}}, {"headings_1": {"content": "Delays to compensate affected parties result in further interest accumulation and deny timely", "page": 142, "level": 2}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accounting Officers to put in place a system that ensures that claimants are compensated in time.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 142, "level": 2}}, {"headings_1": {"content": "Delays to compensate affected parties result in further interest accumulation and deny timely", "page": 142, "level": 2}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "5.0. INFORMATION COMMUNICATION TECHNOLOGY SECTOR", "metadata": {"headings": [{"headings_0": {"content": "5.0. INFORMATION COMMUNICATION TECHNOLOGY SECTOR", "page": 142, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 142, "level": 2}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Registration and certification of IT professionals and IT institutions without enabling regulation", "metadata": {"headings": [{"headings_0": {"content": "a) Registration and certification of IT professionals and IT institutions without enabling regulation", "page": 142, "level": 8}}, {"headings_1": {"content": "5.0. INFORMATION COMMUNICATION TECHNOLOGY SECTOR", "page": 142, "level": 3}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 5(i) NITA-U Act, 2009 provides for the functions of the Authority to include; regulation of the information technology in Uganda in order to ensure its effective promotion and development. In addition, the Authority is required to act as an authentication centre for", "metadata": {"headings": [{"headings_0": {"content": "Section 5(i) NITA-U Act, 2009 provides for the functions of the Authority to include; regulation of the information technology in Uganda in order to ensure its effective promotion and development. In addition, the Authority is required to act as an authentication centre for", "page": 142, "level": 4}}, {"headings_1": {"content": "a) Registration and certification of IT professionals and IT institutions without enabling regulation", "page": 142, "level": 8}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "information technology training in Uganda in conjunction with the Ministry responsible for Education. However, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Section 5(i) NITA-U Act, 2009 provides for the functions of the Authority to include; regulation of the information technology in Uganda in order to ensure its effective promotion and development. In addition, the Authority is required to act as an authentication centre for", "page": 142, "level": 4}}, {"headings_1": {"content": "a) Registration and certification of IT professionals and IT institutions without enabling regulation", "page": 142, "level": 8}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The Authority is currently registering professionals and the training institutions without prescribed regulations and standards. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017, 13 of the applicants", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Authority is currently registering professionals and the training institutions without prescribed regulations and standards. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017, 13 of the applicants", "page": 142, "level": 4}}, {"headings_1": {"content": "Section 5(i) NITA-U Act, 2009 provides for the functions of the Authority to include; regulation of the information technology in Uganda in order to ensure its effective promotion and development. In addition, the Authority is required to act as an authentication centre for", "page": 142, "level": 4}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "were certified and only 2 Individual Service Providers have updated certificates while the 11 are expired. \nThe Accounting Officer explained that the Ministry of Justice and Constitutional Affairs", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Authority is currently registering professionals and the training institutions without prescribed regulations and standards. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017, 13 of the applicants", "page": 142, "level": 4}}, {"headings_1": {"content": "Section 5(i) NITA-U Act, 2009 provides for the functions of the Authority to include; regulation of the information technology in Uganda in order to ensure its effective promotion and development. In addition, the Authority is required to act as an authentication centre for", "page": 142, "level": 4}}, [{"headings_0": {"content": "\uf0b7 The Authority is currently registering professionals and the training institutions without prescribed regulations and standards. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017, 13 of the applicants", "page": 142, "level": 4}}, {"headings_1": {"content": "Section 5(i) NITA-U Act, 2009 provides for the functions of the Authority to include; regulation of the information technology in Uganda in order to ensure its effective promotion and development. In addition, the Authority is required to act as an authentication centre for", "page": 142, "level": 4}}]], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "advised that a regulation for IT Professionals would not suffice in governing and or regulating the IT Profession. They recommended the development of an ICT", "metadata": {"headings": [{"headings_0": {"content": "advised that a regulation for IT Professionals would not suffice in governing and or regulating the IT Profession. They recommended the development of an ICT", "page": 142, "level": 4}}, {"headings_1": {"content": "\uf0b7 The Authority is currently registering professionals and the training institutions without prescribed regulations and standards. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017, 13 of the applicants", "page": 142, "level": 4}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Professionals Bill, which the Ministry of ICT and National Guidance is spearheading.", "metadata": {"headings": [{"headings_0": {"content": "advised that a regulation for IT Professionals would not suffice in governing and or regulating the IT Profession. They recommended the development of an ICT", "page": 142, "level": 4}}, {"headings_1": {"content": "\uf0b7 The Authority is currently registering professionals and the training institutions without prescribed regulations and standards. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017, 13 of the applicants", "page": 142, "level": 4}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Relatedly, the Authority has Service Provider Regulations but they lack timelines for certification of applicants. Consequently, clients of the Authority continue to operate without renewal of certification. From a sample examined, I observed that seven (7) companies were providing services to MDAs without certification.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Relatedly, the Authority has Service Provider Regulations but they lack timelines for certification of applicants. Consequently, clients of the Authority continue to operate without renewal of certification. From a sample examined, I observed that seven (7) companies were providing services to MDAs without certification.", "page": 142, "level": 4}}, {"headings_1": {"content": "advised that a regulation for IT Professionals would not suffice in governing and or regulating the IT Profession. They recommended the development of an ICT", "page": 142, "level": 4}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management explained that it has instituted additional measures to address the matter.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Relatedly, the Authority has Service Provider Regulations but they lack timelines for certification of applicants. Consequently, clients of the Authority continue to operate without renewal of certification. From a sample examined, I observed that seven (7) companies were providing services to MDAs without certification.", "page": 142, "level": 4}}, {"headings_1": {"content": "advised that a regulation for IT Professionals would not suffice in governing and or regulating the IT Profession. They recommended the development of an ICT", "page": 142, "level": 4}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Under the circumstances, the registration and certification without enabling regulations is", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, the registration and certification without enabling regulations is", "page": 142, "level": 2}}, {"headings_1": {"content": "\uf0b7 Relatedly, the Authority has Service Provider Regulations but they lack timelines for certification of applicants. Consequently, clients of the Authority continue to operate without renewal of certification. From a sample examined, I observed that seven (7) companies were providing services to MDAs without certification.", "page": 142, "level": 4}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "irregular. \nI advised the Accounting Officer to strengthen and align NITA-U in the delivery of its mandate by developing and implementing all the required regulations, laws and standards.", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, the registration and certification without enabling regulations is", "page": 142, "level": 2}}, {"headings_1": {"content": "\uf0b7 Relatedly, the Authority has Service Provider Regulations but they lack timelines for certification of applicants. Consequently, clients of the Authority continue to operate without renewal of certification. From a sample examined, I observed that seven (7) companies were providing services to MDAs without certification.", "page": 142, "level": 4}}, [{"headings_0": {"content": "Under the circumstances, the registration and certification without enabling regulations is", "page": 142, "level": 2}}, {"headings_1": {"content": "\uf0b7 Relatedly, the Authority has Service Provider Regulations but they lack timelines for certification of applicants. Consequently, clients of the Authority continue to operate without renewal of certification. From a sample examined, I observed that seven (7) companies were providing services to MDAs without certification.", "page": 142, "level": 4}}]], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Failure to Charge 2% Gross Annual Revenue for Registered Television Stations and FM Radio stations", "metadata": {"headings": [{"headings_0": {"content": "b) Failure to Charge 2% Gross Annual Revenue for Registered Television Stations and FM Radio stations", "page": 142, "level": 8}}, {"headings_1": {"content": "Under the circumstances, the registration and certification without enabling regulations is", "page": 142, "level": 2}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The UCC New License Framework on fees and fines under General Notice No. 977 of 2017 as", "metadata": {"headings": [{"headings_0": {"content": "b) Failure to Charge 2% Gross Annual Revenue for Registered Television Stations and FM Radio stations", "page": 142, "level": 8}}, {"headings_1": {"content": "Under the circumstances, the registration and certification without enabling regulations is", "page": 142, "level": 2}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "published in the Uganda Gazette on 3 rd November 2017, provided for the 2% gross annual", "metadata": {"headings": [{"headings_0": {"content": "published in the Uganda Gazette on 3 rd November 2017, provided for the 2% gross annual", "page": 142, "level": 2}}, {"headings_1": {"content": "b) Failure to Charge 2% Gross Annual Revenue for Registered Television Stations and FM Radio stations", "page": 142, "level": 8}}], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "levy on licensed operators such as commercial televisions and radio stations. \n125 \nHowever, I noted that UCC had not enforced the payment of a 2% gross annual levy on the", "metadata": {"headings": [{"headings_0": {"content": "published in the Uganda Gazette on 3 rd November 2017, provided for the 2% gross annual", "page": 142, "level": 2}}, {"headings_1": {"content": "b) Failure to Charge 2% Gross Annual Revenue for Registered Television Stations and FM Radio stations", "page": 142, "level": 8}}, [{"headings_0": {"content": "published in the Uganda Gazette on 3 rd November 2017, provided for the 2% gross annual", "page": 142, "level": 2}}, {"headings_1": {"content": "b) Failure to Charge 2% Gross Annual Revenue for Registered Television Stations and FM Radio stations", "page": 142, "level": 8}}], [{"headings_0": {"content": "published in the Uganda Gazette on 3 rd November 2017, provided for the 2% gross annual", "page": 142, "level": 2}}, {"headings_1": {"content": "b) Failure to Charge 2% Gross Annual Revenue for Registered Television Stations and FM Radio stations", "page": 142, "level": 8}}]], "page": 142, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "licensed Television and FM radio operators, and no licensed Television and FM radio operator had submitted audited financial statements to the Commission for assessment.", "metadata": {"headings": [{"headings_0": {"content": "licensed Television and FM radio operators, and no licensed Television and FM radio operator had submitted audited financial statements to the Commission for assessment.", "page": 143, "level": 4}}, {"headings_1": {"content": "published in the Uganda Gazette on 3 rd November 2017, provided for the 2% gross annual", "page": 142, "level": 2}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Failure to collect a 2% Gross Annual Revenue levy from the operators deprives the Commission of revenue hence affecting the implementation of activities to deliver services to", "metadata": {"headings": [{"headings_0": {"content": "Failure to collect a 2% Gross Annual Revenue levy from the operators deprives the Commission of revenue hence affecting the implementation of activities to deliver services to", "page": 143, "level": 4}}, {"headings_1": {"content": "licensed Television and FM radio operators, and no licensed Television and FM radio operator had submitted audited financial statements to the Commission for assessment.", "page": 143, "level": 4}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the public. \nThe Accounting officer explained that the Broadcasters under their Umbrella the National", "metadata": {"headings": [{"headings_0": {"content": "Failure to collect a 2% Gross Annual Revenue levy from the operators deprives the Commission of revenue hence affecting the implementation of activities to deliver services to", "page": 143, "level": 4}}, {"headings_1": {"content": "licensed Television and FM radio operators, and no licensed Television and FM radio operator had submitted audited financial statements to the Commission for assessment.", "page": 143, "level": 4}}, [{"headings_0": {"content": "Failure to collect a 2% Gross Annual Revenue levy from the operators deprives the Commission of revenue hence affecting the implementation of activities to deliver services to", "page": 143, "level": 4}}, {"headings_1": {"content": "licensed Television and FM radio operators, and no licensed Television and FM radio operator had submitted audited financial statements to the Commission for assessment.", "page": 143, "level": 4}}]], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Association of Broadcasters appealed the levy to the Minister of ICT & National Guidance and", "metadata": {"headings": [{"headings_0": {"content": "Association of Broadcasters appealed the levy to the Minister of ICT & National Guidance and", "page": 143, "level": 2}}, {"headings_1": {"content": "Failure to collect a 2% Gross Annual Revenue levy from the operators deprives the Commission of revenue hence affecting the implementation of activities to deliver services to", "page": 143, "level": 4}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the appeal had not yet been resolved. \nI advised the Accounting Officer to follow up on the outcome of the appeal from the Minister", "metadata": {"headings": [{"headings_0": {"content": "Association of Broadcasters appealed the levy to the Minister of ICT & National Guidance and", "page": 143, "level": 2}}, {"headings_1": {"content": "Failure to collect a 2% Gross Annual Revenue levy from the operators deprives the Commission of revenue hence affecting the implementation of activities to deliver services to", "page": 143, "level": 4}}, [{"headings_0": {"content": "Association of Broadcasters appealed the levy to the Minister of ICT & National Guidance and", "page": 143, "level": 2}}, {"headings_1": {"content": "Failure to collect a 2% Gross Annual Revenue levy from the operators deprives the Commission of revenue hence affecting the implementation of activities to deliver services to", "page": 143, "level": 4}}]], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "of ICT & National Guidance. In the meantime, the Commission should comply with the", "metadata": {"headings": [{"headings_0": {"content": "of ICT & National Guidance. In the meantime, the Commission should comply with the", "page": 143, "level": 2}}, {"headings_1": {"content": "Association of Broadcasters appealed the levy to the Minister of ICT & National Guidance and", "page": 143, "level": 2}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "provisions of the existing law and institute a mechanism to levy a charge on the GAR of the operators.", "metadata": {"headings": [{"headings_0": {"content": "of ICT & National Guidance. In the meantime, the Commission should comply with the", "page": 143, "level": 2}}, {"headings_1": {"content": "Association of Broadcasters appealed the levy to the Minister of ICT & National Guidance and", "page": 143, "level": 2}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c) Operations of Smiles Telecommunications Limited", "metadata": {"headings": [{"headings_0": {"content": "c) Operations of Smiles Telecommunications Limited", "page": 143, "level": 1}}, {"headings_1": {"content": "of ICT & National Guidance. In the meantime, the Commission should comply with the", "page": 143, "level": 2}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Part II of the Uganda Communications (fees and fines) Amendment Regulations 2020 states that an operator who without authority from the Commission discontinues its services licensed", "metadata": {"headings": [{"headings_0": {"content": "Part II of the Uganda Communications (fees and fines) Amendment Regulations 2020 states that an operator who without authority from the Commission discontinues its services licensed", "page": 143, "level": 4}}, {"headings_1": {"content": "c) Operations of Smiles Telecommunications Limited", "page": 143, "level": 1}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "by the Commission is liable to a fine of up to 10% of the Gross Annual Revenue of the", "metadata": {"headings": [{"headings_0": {"content": "Part II of the Uganda Communications (fees and fines) Amendment Regulations 2020 states that an operator who without authority from the Commission discontinues its services licensed", "page": 143, "level": 4}}, {"headings_1": {"content": "c) Operations of Smiles Telecommunications Limited", "page": 143, "level": 1}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Operator.", "metadata": {"headings": [{"headings_0": {"content": "Operator.", "page": 143, "level": 2}}, {"headings_1": {"content": "Part II of the Uganda Communications (fees and fines) Amendment Regulations 2020 states that an operator who without authority from the Commission discontinues its services licensed", "page": 143, "level": 4}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "M/s Smiles Telecommunications Limited discontinued its operations in January 2022 without any authorization from the Commission. UCC however, did not suspend or revoke the license as guided by the Act. The Commission did not fine M/s Smiles Telecommunications Limited", "metadata": {"headings": [{"headings_0": {"content": "M/s Smiles Telecommunications Limited discontinued its operations in January 2022 without any authorization from the Commission. UCC however, did not suspend or revoke the license as guided by the Act. The Commission did not fine M/s Smiles Telecommunications Limited", "page": 143, "level": 4}}, {"headings_1": {"content": "Operator.", "page": 143, "level": 2}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "for violating the terms and conditions of the issued license. \nFurthermore, I noted that M/s Smiles Communications Uganda Limited has an outstanding obligation to UGX.227.300Mn and USD.505,079.47 payable to UCC. The Commission had not", "metadata": {"headings": [{"headings_0": {"content": "M/s Smiles Telecommunications Limited discontinued its operations in January 2022 without any authorization from the Commission. UCC however, did not suspend or revoke the license as guided by the Act. The Commission did not fine M/s Smiles Telecommunications Limited", "page": 143, "level": 4}}, {"headings_1": {"content": "Operator.", "page": 143, "level": 2}}, [{"headings_0": {"content": "M/s Smiles Telecommunications Limited discontinued its operations in January 2022 without any authorization from the Commission. UCC however, did not suspend or revoke the license as guided by the Act. The Commission did not fine M/s Smiles Telecommunications Limited", "page": 143, "level": 4}}, {"headings_1": {"content": "Operator.", "page": 143, "level": 2}}]], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "put any measures to recover this money from M/s Smiles Communications Uganda Limited. With the discontinuation of M/s Smiles Telecommunications Limited\u2019s operations, the", "metadata": {"headings": [{"headings_0": {"content": "put any measures to recover this money from M/s Smiles Communications Uganda Limited. With the discontinuation of M/s Smiles Telecommunications Limited\u2019s operations, the", "page": 143, "level": 4}}, {"headings_1": {"content": "M/s Smiles Telecommunications Limited discontinued its operations in January 2022 without any authorization from the Commission. UCC however, did not suspend or revoke the license as guided by the Act. The Commission did not fine M/s Smiles Telecommunications Limited", "page": 143, "level": 4}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Commission is at risk of losing the outstanding revenue from the Company as well as loss of funds by the subscribers.", "metadata": {"headings": [{"headings_0": {"content": "put any measures to recover this money from M/s Smiles Communications Uganda Limited. With the discontinuation of M/s Smiles Telecommunications Limited\u2019s operations, the", "page": 143, "level": 4}}, {"headings_1": {"content": "M/s Smiles Telecommunications Limited discontinued its operations in January 2022 without any authorization from the Commission. UCC however, did not suspend or revoke the license as guided by the Act. The Commission did not fine M/s Smiles Telecommunications Limited", "page": 143, "level": 4}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that effective 1st July 2020, the Commission introduced a", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that effective 1st July 2020, the Commission introduced a", "page": 143, "level": 2}}, {"headings_1": {"content": "put any measures to recover this money from M/s Smiles Communications Uganda Limited. With the discontinuation of M/s Smiles Telecommunications Limited\u2019s operations, the", "page": 143, "level": 4}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "new licensing framework where all existing operators were required to apply for licenses of", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that effective 1st July 2020, the Commission introduced a", "page": 143, "level": 2}}, {"headings_1": {"content": "put any measures to recover this money from M/s Smiles Communications Uganda Limited. With the discontinuation of M/s Smiles Telecommunications Limited\u2019s operations, the", "page": 143, "level": 4}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "their choice and transition to the new licenses. In the meantime, all existing operators were given the authorization to continue providing services as the Commission was evaluating their license applications. As part of the transition Smile applied for a Regional PSP and National PIP but midway, they changed their application to a Regional PIP and Regional PSP license. The process is still ongoing, save for the general authorization issued to all transiting operators, Smile Communications does not hold a valid license.", "metadata": {"headings": [{"headings_0": {"content": "their choice and transition to the new licenses. In the meantime, all existing operators were given the authorization to continue providing services as the Commission was evaluating their license applications. As part of the transition Smile applied for a Regional PSP and National PIP but midway, they changed their application to a Regional PIP and Regional PSP license. The process is still ongoing, save for the general authorization issued to all transiting operators, Smile Communications does not hold a valid license.", "page": 143, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that effective 1st July 2020, the Commission introduced a", "page": 143, "level": 2}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The procedure leading to a fine of up to 10% of the operator\u2019s gross annual revenue under the fees and fines regulations would arise where the operator on their own discontinues services or operations. In the case of Smile, the discontinuation of services was a result of an", "metadata": {"headings": [{"headings_0": {"content": "their choice and transition to the new licenses. In the meantime, all existing operators were given the authorization to continue providing services as the Commission was evaluating their license applications. As part of the transition Smile applied for a Regional PSP and National PIP but midway, they changed their application to a Regional PIP and Regional PSP license. The process is still ongoing, save for the general authorization issued to all transiting operators, Smile Communications does not hold a valid license.", "page": 143, "level": 1}}, {"headings_1": {"content": "The Accounting Officer explained that effective 1st July 2020, the Commission introduced a", "page": 143, "level": 2}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "action by M/s American Tower Company Ltd (ATC) disconnecting their network for failure to", "metadata": {"headings": [{"headings_0": {"content": "action by M/s American Tower Company Ltd (ATC) disconnecting their network for failure to", "page": 143, "level": 2}}, {"headings_1": {"content": "their choice and transition to the new licenses. In the meantime, all existing operators were given the authorization to continue providing services as the Commission was evaluating their license applications. As part of the transition Smile applied for a Regional PSP and National PIP but midway, they changed their application to a Regional PIP and Regional PSP license. The process is still ongoing, save for the general authorization issued to all transiting operators, Smile Communications does not hold a valid license.", "page": 143, "level": 1}}], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "pay accumulated tower carriage fees. \n126", "metadata": {"headings": [{"headings_0": {"content": "action by M/s American Tower Company Ltd (ATC) disconnecting their network for failure to", "page": 143, "level": 2}}, {"headings_1": {"content": "their choice and transition to the new licenses. In the meantime, all existing operators were given the authorization to continue providing services as the Commission was evaluating their license applications. As part of the transition Smile applied for a Regional PSP and National PIP but midway, they changed their application to a Regional PIP and Regional PSP license. The process is still ongoing, save for the general authorization issued to all transiting operators, Smile Communications does not hold a valid license.", "page": 143, "level": 1}}, [{"headings_0": {"content": "action by M/s American Tower Company Ltd (ATC) disconnecting their network for failure to", "page": 143, "level": 2}}, {"headings_1": {"content": "their choice and transition to the new licenses. In the meantime, all existing operators were given the authorization to continue providing services as the Commission was evaluating their license applications. As part of the transition Smile applied for a Regional PSP and National PIP but midway, they changed their application to a Regional PIP and Regional PSP license. The process is still ongoing, save for the general authorization issued to all transiting operators, Smile Communications does not hold a valid license.", "page": 143, "level": 1}}]], "page": 143, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "It was further explained that Smile took ATC to court citing irregular and unfair treatment leading to the disconnection. The case is still ongoing. The Commission is monitoring the", "metadata": {"headings": [{"headings_0": {"content": "It was further explained that Smile took ATC to court citing irregular and unfair treatment leading to the disconnection. The case is still ongoing. The Commission is monitoring the", "page": 144, "level": 4}}, {"headings_1": {"content": "action by M/s American Tower Company Ltd (ATC) disconnecting their network for failure to", "page": 143, "level": 2}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "progress of the court case as it also engages both ATC and Smile for a possible amicable settlement of the underlying dispute.", "metadata": {"headings": [{"headings_0": {"content": "It was further explained that Smile took ATC to court citing irregular and unfair treatment leading to the disconnection. The case is still ongoing. The Commission is monitoring the", "page": 144, "level": 4}}, {"headings_1": {"content": "action by M/s American Tower Company Ltd (ATC) disconnecting their network for failure to", "page": 143, "level": 2}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting officer to put in place measures to ensure that the outstanding obligation is recovered from M/s Smile communications Uganda Limited, as I await the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to put in place measures to ensure that the outstanding obligation is recovered from M/s Smile communications Uganda Limited, as I await the", "page": 144, "level": 4}}, {"headings_1": {"content": "It was further explained that Smile took ATC to court citing irregular and unfair treatment leading to the disconnection. The case is still ongoing. The Commission is monitoring the", "page": 144, "level": 4}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "outcome of the ongoing initiatives on the matter.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to put in place measures to ensure that the outstanding obligation is recovered from M/s Smile communications Uganda Limited, as I await the", "page": 144, "level": 4}}, {"headings_1": {"content": "It was further explained that Smile took ATC to court citing irregular and unfair treatment leading to the disconnection. The case is still ongoing. The Commission is monitoring the", "page": 144, "level": 4}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "d) Lack of a policy on confiscated equipment", "metadata": {"headings": [{"headings_0": {"content": "d) Lack of a policy on confiscated equipment", "page": 144, "level": 8}}, {"headings_1": {"content": "I advised the Accounting officer to put in place measures to ensure that the outstanding obligation is recovered from M/s Smile communications Uganda Limited, as I await the", "page": 144, "level": 4}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Regulation 112(1&2) of the Uganda Communications Commission (Licensing) Regulations, 2019 stipulates that the Commission may upon an investigation, confiscate from a licensed", "metadata": {"headings": [{"headings_0": {"content": "Regulation 112(1&2) of the Uganda Communications Commission (Licensing) Regulations, 2019 stipulates that the Commission may upon an investigation, confiscate from a licensed", "page": 144, "level": 4}}, {"headings_1": {"content": "d) Lack of a policy on confiscated equipment", "page": 144, "level": 8}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "operator or agent of an operator or any person any apparatus which is possessed, installed,", "metadata": {"headings": [{"headings_0": {"content": "Regulation 112(1&2) of the Uganda Communications Commission (Licensing) Regulations, 2019 stipulates that the Commission may upon an investigation, confiscate from a licensed", "page": 144, "level": 4}}, {"headings_1": {"content": "d) Lack of a policy on confiscated equipment", "page": 144, "level": 8}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "connected or operated unlawfully. The owner of any apparatus confiscated by the Commission may appeal to the Uganda Communications Tribunal against the confiscation within 30 days.", "metadata": {"headings": [{"headings_0": {"content": "connected or operated unlawfully. The owner of any apparatus confiscated by the Commission may appeal to the Uganda Communications Tribunal against the confiscation within 30 days.", "page": 144, "level": 4}}, {"headings_1": {"content": "Regulation 112(1&2) of the Uganda Communications Commission (Licensing) Regulations, 2019 stipulates that the Commission may upon an investigation, confiscate from a licensed", "page": 144, "level": 4}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "On several occasions, the Commission has confiscated equipment from operators however,", "metadata": {"headings": [{"headings_0": {"content": "On several occasions, the Commission has confiscated equipment from operators however,", "page": 144, "level": 2}}, {"headings_1": {"content": "connected or operated unlawfully. The owner of any apparatus confiscated by the Commission may appeal to the Uganda Communications Tribunal against the confiscation within 30 days.", "page": 144, "level": 4}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "there are no laid down procedures on how this equipment should be stored, returned to the", "metadata": {"headings": [{"headings_0": {"content": "On several occasions, the Commission has confiscated equipment from operators however,", "page": 144, "level": 2}}, {"headings_1": {"content": "connected or operated unlawfully. The owner of any apparatus confiscated by the Commission may appeal to the Uganda Communications Tribunal against the confiscation within 30 days.", "page": 144, "level": 4}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "operators, or even destroyed and who is responsible for the costs thereof. This is attributed", "metadata": {"headings": [{"headings_0": {"content": "operators, or even destroyed and who is responsible for the costs thereof. This is attributed", "page": 144, "level": 2}}, {"headings_1": {"content": "On several occasions, the Commission has confiscated equipment from operators however,", "page": 144, "level": 2}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to the failure of the Accounting Officer to come up with the procedures, for the Board\u2019s approval, on how the confiscated equipment should be managed. \nThe lack of a policy may lead to misuse of the confiscated equipment and may deepen disputes and cause financial losses to Government.", "metadata": {"headings": [{"headings_0": {"content": "operators, or even destroyed and who is responsible for the costs thereof. This is attributed", "page": 144, "level": 2}}, {"headings_1": {"content": "On several occasions, the Commission has confiscated equipment from operators however,", "page": 144, "level": 2}}, [{"headings_0": {"content": "operators, or even destroyed and who is responsible for the costs thereof. This is attributed", "page": 144, "level": 2}}, {"headings_1": {"content": "On several occasions, the Commission has confiscated equipment from operators however,", "page": 144, "level": 2}}]], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the development of the policy on the management of the confiscated equipment was ongoing. The Policy was currently at the draft stage and management expects full approvals and policy to be in place by March 2023", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the development of the policy on the management of the confiscated equipment was ongoing. The Policy was currently at the draft stage and management expects full approvals and policy to be in place by March 2023", "page": 144, "level": 4}}, {"headings_1": {"content": "operators, or even destroyed and who is responsible for the costs thereof. This is attributed", "page": 144, "level": 2}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the development of a policy on the management", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to expedite the development of a policy on the management", "page": 144, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the development of the policy on the management of the confiscated equipment was ongoing. The Policy was currently at the draft stage and management expects full approvals and policy to be in place by March 2023", "page": 144, "level": 4}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of the confiscated equipment to mitigate associated the risks.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to expedite the development of a policy on the management", "page": 144, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the development of the policy on the management of the confiscated equipment was ongoing. The Policy was currently at the draft stage and management expects full approvals and policy to be in place by March 2023", "page": 144, "level": 4}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "e) Delayed completion of the National E-commerce Platform", "metadata": {"headings": [{"headings_0": {"content": "e) Delayed completion of the National E-commerce Platform", "page": 144, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to expedite the development of a policy on the management", "page": 144, "level": 2}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Commission is spearheading a project to design, build and pilot an enterprise-grade smart E-commerce platform that is aimed at supporting SMEs in the informal sectors of the Agriculture, Retail, and Services industry in Uganda, in order to promote access to online", "metadata": {"headings": [{"headings_0": {"content": "The Commission is spearheading a project to design, build and pilot an enterprise-grade smart E-commerce platform that is aimed at supporting SMEs in the informal sectors of the Agriculture, Retail, and Services industry in Uganda, in order to promote access to online", "page": 144, "level": 4}}, {"headings_1": {"content": "e) Delayed completion of the National E-commerce Platform", "page": 144, "level": 8}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "sales, overcome challenges in delivering too hard to reach communities and to spur economic growth. The National E-commerce platform seeks to develop and deploy an ICT-enabled", "metadata": {"headings": [{"headings_0": {"content": "The Commission is spearheading a project to design, build and pilot an enterprise-grade smart E-commerce platform that is aimed at supporting SMEs in the informal sectors of the Agriculture, Retail, and Services industry in Uganda, in order to promote access to online", "page": 144, "level": 4}}, {"headings_1": {"content": "e) Delayed completion of the National E-commerce Platform", "page": 144, "level": 8}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "platform through which SMEs in the targeted informal sector can reach wider national and", "metadata": {"headings": [{"headings_0": {"content": "platform through which SMEs in the targeted informal sector can reach wider national and", "page": 144, "level": 2}}, {"headings_1": {"content": "The Commission is spearheading a project to design, build and pilot an enterprise-grade smart E-commerce platform that is aimed at supporting SMEs in the informal sectors of the Agriculture, Retail, and Services industry in Uganda, in order to promote access to online", "page": 144, "level": 4}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "international markets, enable seamless payments and banking and obtain data-driven business insights and manage their sales inventories.", "metadata": {"headings": [{"headings_0": {"content": "platform through which SMEs in the targeted informal sector can reach wider national and", "page": 144, "level": 2}}, {"headings_1": {"content": "The Commission is spearheading a project to design, build and pilot an enterprise-grade smart E-commerce platform that is aimed at supporting SMEs in the informal sectors of the Agriculture, Retail, and Services industry in Uganda, in order to promote access to online", "page": 144, "level": 4}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The project is worth UGX.843.4Mn was approved by Top Management on 10/05/2021 and was intended to be completed by 18th April 2022.", "metadata": {"headings": [{"headings_0": {"content": "The project is worth UGX.843.4Mn was approved by Top Management on 10/05/2021 and was intended to be completed by 18th April 2022.", "page": 144, "level": 4}}, {"headings_1": {"content": "platform through which SMEs in the targeted informal sector can reach wider national and", "page": 144, "level": 2}}], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I however noted that by the time of the audit in October 2022, the platform had not been completed and was therefore not ready for implementation, contrary to the objectives of the project as well as the ToRs of the steering committee members. This was attributed to delays in the procurement of the necessary computer equipment. \n127 \nWith delayed completion of NEP, SMEs in the informal sector lose out on the benefits of E- commerce. \nThe Accounting officer explained that the completion of the platform development processes was affected by a prolonged delay in procurement and delivery of the high-performance computer with graphics processing unit capability and hosting server, caused by the global", "metadata": {"headings": [{"headings_0": {"content": "The project is worth UGX.843.4Mn was approved by Top Management on 10/05/2021 and was intended to be completed by 18th April 2022.", "page": 144, "level": 4}}, {"headings_1": {"content": "platform through which SMEs in the targeted informal sector can reach wider national and", "page": 144, "level": 2}}, [{"headings_0": {"content": "The project is worth UGX.843.4Mn was approved by Top Management on 10/05/2021 and was intended to be completed by 18th April 2022.", "page": 144, "level": 4}}, {"headings_1": {"content": "platform through which SMEs in the targeted informal sector can reach wider national and", "page": 144, "level": 2}}], [{"headings_0": {"content": "The project is worth UGX.843.4Mn was approved by Top Management on 10/05/2021 and was intended to be completed by 18th April 2022.", "page": 144, "level": 4}}, {"headings_1": {"content": "platform through which SMEs in the targeted informal sector can reach wider national and", "page": 144, "level": 2}}], [{"headings_0": {"content": "The project is worth UGX.843.4Mn was approved by Top Management on 10/05/2021 and was intended to be completed by 18th April 2022.", "page": 144, "level": 4}}, {"headings_1": {"content": "platform through which SMEs in the targeted informal sector can reach wider national and", "page": 144, "level": 2}}]], "page": 144, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "scarcity of computer chips. The specialized computer and server were however received at the end of October 2022 and the team was now completing the final installation and configuration of the systems. The project steering committee had prepared a final report to", "metadata": {"headings": [{"headings_0": {"content": "scarcity of computer chips. The specialized computer and server were however received at the end of October 2022 and the team was now completing the final installation and configuration of the systems. The project steering committee had prepared a final report to", "page": 145, "level": 4}}, {"headings_1": {"content": "The project is worth UGX.843.4Mn was approved by Top Management on 10/05/2021 and was intended to be completed by 18th April 2022.", "page": 144, "level": 4}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management for consideration of the recommendations on how the project would be implemented beyond the development phase.", "metadata": {"headings": [{"headings_0": {"content": "scarcity of computer chips. The specialized computer and server were however received at the end of October 2022 and the team was now completing the final installation and configuration of the systems. The project steering committee had prepared a final report to", "page": 145, "level": 4}}, {"headings_1": {"content": "The project is worth UGX.843.4Mn was approved by Top Management on 10/05/2021 and was intended to be completed by 18th April 2022.", "page": 144, "level": 4}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Executive Director to liaise with the project steering committee members to ensure that the NEP is completed and operational to support SMEs in the informal sector", "metadata": {"headings": [{"headings_0": {"content": "I advised the Executive Director to liaise with the project steering committee members to ensure that the NEP is completed and operational to support SMEs in the informal sector", "page": 145, "level": 4}}, {"headings_1": {"content": "scarcity of computer chips. The specialized computer and server were however received at the end of October 2022 and the team was now completing the final installation and configuration of the systems. The project steering committee had prepared a final report to", "page": 145, "level": 4}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "f) Sharing of funds for information and communication technology development", "metadata": {"headings": [{"headings_0": {"content": "f) Sharing of funds for information and communication technology development", "page": 145, "level": 8}}, {"headings_1": {"content": "I advised the Executive Director to liaise with the project steering committee members to ensure that the NEP is completed and operational to support SMEs in the informal sector", "page": 145, "level": 4}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Regulation 10 (1) (a) of the Uganda Communications (Universal Service and Access Fund) Regulations, 2019 provides that the Fund shall be utilised for information and communication", "metadata": {"headings": [{"headings_0": {"content": "Regulation 10 (1) (a) of the Uganda Communications (Universal Service and Access Fund) Regulations, 2019 provides that the Fund shall be utilised for information and communication", "page": 145, "level": 4}}, {"headings_1": {"content": "f) Sharing of funds for information and communication technology development", "page": 145, "level": 8}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "technology development and rural communications. The percentage of the monies shall be", "metadata": {"headings": [{"headings_0": {"content": "Regulation 10 (1) (a) of the Uganda Communications (Universal Service and Access Fund) Regulations, 2019 provides that the Fund shall be utilised for information and communication", "page": 145, "level": 4}}, {"headings_1": {"content": "f) Sharing of funds for information and communication technology development", "page": 145, "level": 8}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "shared between UCC and the Ministry of Information and Communications Technology", "metadata": {"headings": [{"headings_0": {"content": "shared between UCC and the Ministry of Information and Communications Technology", "page": 145, "level": 2}}, {"headings_1": {"content": "Regulation 10 (1) (a) of the Uganda Communications (Universal Service and Access Fund) Regulations, 2019 provides that the Fund shall be utilised for information and communication", "page": 145, "level": 4}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(MoICT).", "metadata": {"headings": [{"headings_0": {"content": "shared between UCC and the Ministry of Information and Communications Technology", "page": 145, "level": 2}}, {"headings_1": {"content": "Regulation 10 (1) (a) of the Uganda Communications (Universal Service and Access Fund) Regulations, 2019 provides that the Fund shall be utilised for information and communication", "page": 145, "level": 4}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "However, the Regulation does not provide the sharing ratio and/or details against which the sharing would be based. During the year under review, the Commission budgeted to transfer", "metadata": {"headings": [{"headings_0": {"content": "However, the Regulation does not provide the sharing ratio and/or details against which the sharing would be based. During the year under review, the Commission budgeted to transfer", "page": 145, "level": 4}}, {"headings_1": {"content": "shared between UCC and the Ministry of Information and Communications Technology", "page": 145, "level": 2}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX.6.5Bn to MoICT for its share from the information and communication technology", "metadata": {"headings": [{"headings_0": {"content": "However, the Regulation does not provide the sharing ratio and/or details against which the sharing would be based. During the year under review, the Commission budgeted to transfer", "page": 145, "level": 4}}, {"headings_1": {"content": "shared between UCC and the Ministry of Information and Communications Technology", "page": 145, "level": 2}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "development fund. The basis for arriving at this figure could not be supported.", "metadata": {"headings": [{"headings_0": {"content": "development fund. The basis for arriving at this figure could not be supported.", "page": 145, "level": 2}}, {"headings_1": {"content": "However, the Regulation does not provide the sharing ratio and/or details against which the sharing would be based. During the year under review, the Commission budgeted to transfer", "page": 145, "level": 4}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Without the basis of the percentage sharing ratio, I was unable to establish how the amount", "metadata": {"headings": [{"headings_0": {"content": "development fund. The basis for arriving at this figure could not be supported.", "page": 145, "level": 2}}, {"headings_1": {"content": "However, the Regulation does not provide the sharing ratio and/or details against which the sharing would be based. During the year under review, the Commission budgeted to transfer", "page": 145, "level": 4}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "transferred was arrived at. The lack of these ratios creates uncertainty in funding and may", "metadata": {"headings": [{"headings_0": {"content": "transferred was arrived at. The lack of these ratios creates uncertainty in funding and may", "page": 145, "level": 2}}, {"headings_1": {"content": "development fund. The basis for arriving at this figure could not be supported.", "page": 145, "level": 2}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "lead to inter-institutional funding conflict.", "metadata": {"headings": [{"headings_0": {"content": "transferred was arrived at. The lack of these ratios creates uncertainty in funding and may", "page": 145, "level": 2}}, {"headings_1": {"content": "development fund. The basis for arriving at this figure could not be supported.", "page": 145, "level": 2}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the proportions are based on the Ministerial guidance issued by the Minister following the enactment of the Communications Act of 2013 in respect", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the proportions are based on the Ministerial guidance issued by the Minister following the enactment of the Communications Act of 2013 in respect", "page": 145, "level": 4}}, {"headings_1": {"content": "transferred was arrived at. The lack of these ratios creates uncertainty in funding and may", "page": 145, "level": 2}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of ICT development. \nI advised the Accounting Officer to follow up on the matter with the UCC Board and the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the proportions are based on the Ministerial guidance issued by the Minister following the enactment of the Communications Act of 2013 in respect", "page": 145, "level": 4}}, {"headings_1": {"content": "transferred was arrived at. The lack of these ratios creates uncertainty in funding and may", "page": 145, "level": 2}}, [{"headings_0": {"content": "The Accounting Officer explained that the proportions are based on the Ministerial guidance issued by the Minister following the enactment of the Communications Act of 2013 in respect", "page": 145, "level": 4}}, {"headings_1": {"content": "transferred was arrived at. The lack of these ratios creates uncertainty in funding and may", "page": 145, "level": 2}}]], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Minister for ICT to specify in the regulations the sharing ratio between the benefiting", "metadata": {"headings": [{"headings_0": {"content": "Minister for ICT to specify in the regulations the sharing ratio between the benefiting", "page": 145, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the proportions are based on the Ministerial guidance issued by the Minister following the enactment of the Communications Act of 2013 in respect", "page": 145, "level": 4}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "institutions.", "metadata": {"headings": [{"headings_0": {"content": "Minister for ICT to specify in the regulations the sharing ratio between the benefiting", "page": 145, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the proportions are based on the Ministerial guidance issued by the Minister following the enactment of the Communications Act of 2013 in respect", "page": 145, "level": 4}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "g) Low reduction in the cost of internet", "metadata": {"headings": [{"headings_0": {"content": "g) Low reduction in the cost of internet", "page": 145, "level": 8}}, {"headings_1": {"content": "Minister for ICT to specify in the regulations the sharing ratio between the benefiting", "page": 145, "level": 2}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The World Bank funded the expansion and extension of the NBI/EGI through the Regional Communication Infrastructure Program (RCIP) to increase internet accessibility and", "metadata": {"headings": [{"headings_0": {"content": "The World Bank funded the expansion and extension of the NBI/EGI through the Regional Communication Infrastructure Program (RCIP) to increase internet accessibility and", "page": 145, "level": 4}}, {"headings_1": {"content": "g) Low reduction in the cost of internet", "page": 145, "level": 8}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "affordability to MDAs, Lower Local Governments and the everyday user. At the", "metadata": {"headings": [{"headings_0": {"content": "The World Bank funded the expansion and extension of the NBI/EGI through the Regional Communication Infrastructure Program (RCIP) to increase internet accessibility and", "page": 145, "level": 4}}, {"headings_1": {"content": "g) Low reduction in the cost of internet", "page": 145, "level": 8}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "commencement of the Last Mile project under RCIP, the Internet cost was USD.70 per MBPS,", "metadata": {"headings": [{"headings_0": {"content": "commencement of the Last Mile project under RCIP, the Internet cost was USD.70 per MBPS,", "page": 145, "level": 2}}, {"headings_1": {"content": "The World Bank funded the expansion and extension of the NBI/EGI through the Regional Communication Infrastructure Program (RCIP) to increase internet accessibility and", "page": 145, "level": 4}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "which was to be reduced to USD.20 per MBPS at the completion of the Last mile project under", "metadata": {"headings": [{"headings_0": {"content": "commencement of the Last Mile project under RCIP, the Internet cost was USD.70 per MBPS,", "page": 145, "level": 2}}, {"headings_1": {"content": "The World Bank funded the expansion and extension of the NBI/EGI through the Regional Communication Infrastructure Program (RCIP) to increase internet accessibility and", "page": 145, "level": 4}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "RCIP. The RCIP World Bank project was completed by 30th August 2022, which resulted into", "metadata": {"headings": [{"headings_0": {"content": "RCIP. The RCIP World Bank project was completed by 30th August 2022, which resulted into", "page": 145, "level": 2}}, {"headings_1": {"content": "commencement of the Last Mile project under RCIP, the Internet cost was USD.70 per MBPS,", "page": 145, "level": 2}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "an increase of connectivity on the number of active sites from 321 MDAs to 1,400 MDAs, lower", "metadata": {"headings": [{"headings_0": {"content": "RCIP. The RCIP World Bank project was completed by 30th August 2022, which resulted into", "page": 145, "level": 2}}, {"headings_1": {"content": "commencement of the Last Mile project under RCIP, the Internet cost was USD.70 per MBPS,", "page": 145, "level": 2}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "local authorities, schools and hospitals on to the NBI/EGI.", "metadata": {"headings": [{"headings_0": {"content": "local authorities, schools and hospitals on to the NBI/EGI.", "page": 145, "level": 2}}, {"headings_1": {"content": "RCIP. The RCIP World Bank project was completed by 30th August 2022, which resulted into", "page": 145, "level": 2}}], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "128 \nHowever, I noted that the projected reduction in cost of the internet to USD.20 per MBPS has", "metadata": {"headings": [{"headings_0": {"content": "local authorities, schools and hospitals on to the NBI/EGI.", "page": 145, "level": 2}}, {"headings_1": {"content": "RCIP. The RCIP World Bank project was completed by 30th August 2022, which resulted into", "page": 145, "level": 2}}, [{"headings_0": {"content": "local authorities, schools and hospitals on to the NBI/EGI.", "page": 145, "level": 2}}, {"headings_1": {"content": "RCIP. The RCIP World Bank project was completed by 30th August 2022, which resulted into", "page": 145, "level": 2}}]], "page": 145, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "not materialized, despite an increase in the number of sites connected to the NBI/EGI. Failure", "metadata": {"headings": [{"headings_0": {"content": "not materialized, despite an increase in the number of sites connected to the NBI/EGI. Failure", "page": 146, "level": 2}}, {"headings_1": {"content": "local authorities, schools and hospitals on to the NBI/EGI.", "page": 145, "level": 2}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to reduce the internet cost will deny service delivery such as affordable communication and electronic learning in both public and private institutions country wide.", "metadata": {"headings": [{"headings_0": {"content": "not materialized, despite an increase in the number of sites connected to the NBI/EGI. Failure", "page": 146, "level": 2}}, {"headings_1": {"content": "local authorities, schools and hospitals on to the NBI/EGI.", "page": 145, "level": 2}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that NITA-U had engaged PSST on the same and the final discussions are underway to reduce the cost to USD.35.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that NITA-U had engaged PSST on the same and the final discussions are underway to reduce the cost to USD.35.", "page": 146, "level": 4}}, {"headings_1": {"content": "not materialized, despite an increase in the number of sites connected to the NBI/EGI. Failure", "page": 146, "level": 2}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I await the outcome of the engagement with PSST and further urge the Accounting Officer to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that NITA-U had engaged PSST on the same and the final discussions are underway to reduce the cost to USD.35.", "page": 146, "level": 4}}, {"headings_1": {"content": "not materialized, despite an increase in the number of sites connected to the NBI/EGI. Failure", "page": 146, "level": 2}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "review the Internet Billing Card/costs to achieve the intended goal of increasing internet", "metadata": {"headings": [{"headings_0": {"content": "review the Internet Billing Card/costs to achieve the intended goal of increasing internet", "page": 146, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that NITA-U had engaged PSST on the same and the final discussions are underway to reduce the cost to USD.35.", "page": 146, "level": 4}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "connectivity and affordability.", "metadata": {"headings": [{"headings_0": {"content": "review the Internet Billing Card/costs to achieve the intended goal of increasing internet", "page": 146, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that NITA-U had engaged PSST on the same and the final discussions are underway to reduce the cost to USD.35.", "page": 146, "level": 4}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "h) Weaknesses in certifying ICT service providers", "metadata": {"headings": [{"headings_0": {"content": "h) Weaknesses in certifying ICT service providers", "page": 146, "level": 8}}, {"headings_1": {"content": "review the Internet Billing Card/costs to achieve the intended goal of increasing internet", "page": 146, "level": 2}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "NITA-U\u2019s strategic goal Part 1, aims to achieve a well-regulated Information Technology (IT) environment in Public and Private Sector, while Part 2, is to Strengthen capacity and awareness creation about IT in Uganda (both institutional and human).", "metadata": {"headings": [{"headings_0": {"content": "NITA-U\u2019s strategic goal Part 1, aims to achieve a well-regulated Information Technology (IT) environment in Public and Private Sector, while Part 2, is to Strengthen capacity and awareness creation about IT in Uganda (both institutional and human).", "page": 146, "level": 4}}, {"headings_1": {"content": "h) Weaknesses in certifying ICT service providers", "page": 146, "level": 8}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I sampled and observed from a total of Seven (7) companies that they were providing services", "metadata": {"headings": [{"headings_0": {"content": "NITA-U\u2019s strategic goal Part 1, aims to achieve a well-regulated Information Technology (IT) environment in Public and Private Sector, while Part 2, is to Strengthen capacity and awareness creation about IT in Uganda (both institutional and human).", "page": 146, "level": 4}}, {"headings_1": {"content": "h) Weaknesses in certifying ICT service providers", "page": 146, "level": 8}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "to MDAs without certification by NITA-U and therefore compromising on the quality of services or goods received. A further review of the certification tool revealed that the Authority has been able to register 686 applications from inception and only 301 certifications are valid. The", "metadata": {"headings": [{"headings_0": {"content": "to MDAs without certification by NITA-U and therefore compromising on the quality of services or goods received. A further review of the certification tool revealed that the Authority has been able to register 686 applications from inception and only 301 certifications are valid. The", "page": 146, "level": 4}}, {"headings_1": {"content": "NITA-U\u2019s strategic goal Part 1, aims to achieve a well-regulated Information Technology (IT) environment in Public and Private Sector, while Part 2, is to Strengthen capacity and awareness creation about IT in Uganda (both institutional and human).", "page": 146, "level": 4}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "risk that unqualified and sub-standard works fill the market is highly likely and that insufficient", "metadata": {"headings": [{"headings_0": {"content": "to MDAs without certification by NITA-U and therefore compromising on the quality of services or goods received. A further review of the certification tool revealed that the Authority has been able to register 686 applications from inception and only 301 certifications are valid. The", "page": 146, "level": 4}}, {"headings_1": {"content": "NITA-U\u2019s strategic goal Part 1, aims to achieve a well-regulated Information Technology (IT) environment in Public and Private Sector, while Part 2, is to Strengthen capacity and awareness creation about IT in Uganda (both institutional and human).", "page": 146, "level": 4}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "consumer protection in regards to IT Services and Products goes un-monitored.", "metadata": {"headings": [{"headings_0": {"content": "consumer protection in regards to IT Services and Products goes un-monitored.", "page": 146, "level": 2}}, {"headings_1": {"content": "to MDAs without certification by NITA-U and therefore compromising on the quality of services or goods received. A further review of the certification tool revealed that the Authority has been able to register 686 applications from inception and only 301 certifications are valid. The", "page": 146, "level": 4}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management explained that NITA-U had instituted additional measures for renewal of certifications that had expired. They also continue to partner with key stakeholders such as", "metadata": {"headings": [{"headings_0": {"content": "Management explained that NITA-U had instituted additional measures for renewal of certifications that had expired. They also continue to partner with key stakeholders such as", "page": 146, "level": 4}}, {"headings_1": {"content": "consumer protection in regards to IT Services and Products goes un-monitored.", "page": 146, "level": 2}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Bank of Uganda, Lotteries and Gaming Regulatory Board, heads of PDUs, Professional", "metadata": {"headings": [{"headings_0": {"content": "Management explained that NITA-U had instituted additional measures for renewal of certifications that had expired. They also continue to partner with key stakeholders such as", "page": 146, "level": 4}}, {"headings_1": {"content": "consumer protection in regards to IT Services and Products goes un-monitored.", "page": 146, "level": 2}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Associations and others who require that their licensees/ bidders for IT Services obtain the NITA-U certification before they apply for a license/bid for services.", "metadata": {"headings": [{"headings_0": {"content": "Associations and others who require that their licensees/ bidders for IT Services obtain the NITA-U certification before they apply for a license/bid for services.", "page": 146, "level": 4}}, {"headings_1": {"content": "Management explained that NITA-U had instituted additional measures for renewal of certifications that had expired. They also continue to partner with key stakeholders such as", "page": 146, "level": 4}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accounting Officer to institute measures of follow-up and management of the certification process of the IT service providers country wide.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to institute measures of follow-up and management of the certification process of the IT service providers country wide.", "page": 146, "level": 4}}, {"headings_1": {"content": "Associations and others who require that their licensees/ bidders for IT Services obtain the NITA-U certification before they apply for a license/bid for services.", "page": 146, "level": 4}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "i) Refund to World Bank of ineligible EGP funds - USD.249,500", "metadata": {"headings": [{"headings_0": {"content": "i) Refund to World Bank of ineligible EGP funds - USD.249,500", "page": 146, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to institute measures of follow-up and management of the certification process of the IT service providers country wide.", "page": 146, "level": 4}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Government of Uganda (GoU) with funding under RCIP Phase V, invested in the E-Government Procurement system (e-GP system) and contracted a supplier at an initial system acquisition cost of USD.1,347,000. However, in a letter dated 26th June 2020 from the MoFPED and", "metadata": {"headings": [{"headings_0": {"content": "Government of Uganda (GoU) with funding under RCIP Phase V, invested in the E-Government Procurement system (e-GP system) and contracted a supplier at an initial system acquisition cost of USD.1,347,000. However, in a letter dated 26th June 2020 from the MoFPED and", "page": 146, "level": 4}}, {"headings_1": {"content": "i) Refund to World Bank of ineligible EGP funds - USD.249,500", "page": 146, "level": 8}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "addressed to the Executive Director NITA-U, the government expressed concerns about the", "metadata": {"headings": [{"headings_0": {"content": "Government of Uganda (GoU) with funding under RCIP Phase V, invested in the E-Government Procurement system (e-GP system) and contracted a supplier at an initial system acquisition cost of USD.1,347,000. However, in a letter dated 26th June 2020 from the MoFPED and", "page": 146, "level": 4}}, {"headings_1": {"content": "i) Refund to World Bank of ineligible EGP funds - USD.249,500", "page": 146, "level": 8}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "approach of the System provider and the long-term sustainability of the e-GP system project.", "metadata": {"headings": [{"headings_0": {"content": "approach of the System provider and the long-term sustainability of the e-GP system project.", "page": 146, "level": 2}}, {"headings_1": {"content": "Government of Uganda (GoU) with funding under RCIP Phase V, invested in the E-Government Procurement system (e-GP system) and contracted a supplier at an initial system acquisition cost of USD.1,347,000. However, in a letter dated 26th June 2020 from the MoFPED and", "page": 146, "level": 4}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Reference is also made to an Aide Memoire from the World Bank dated 8th \u2013 12th February", "metadata": {"headings": [{"headings_0": {"content": "approach of the System provider and the long-term sustainability of the e-GP system project.", "page": 146, "level": 2}}, {"headings_1": {"content": "Government of Uganda (GoU) with funding under RCIP Phase V, invested in the E-Government Procurement system (e-GP system) and contracted a supplier at an initial system acquisition cost of USD.1,347,000. However, in a letter dated 26th June 2020 from the MoFPED and", "page": 146, "level": 4}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2021, in which the World Bank acknowledged receipt of a termination request of the e-", "metadata": {"headings": [{"headings_0": {"content": "2021, in which the World Bank acknowledged receipt of a termination request of the e-", "page": 146, "level": 2}}, {"headings_1": {"content": "approach of the System provider and the long-term sustainability of the e-GP system project.", "page": 146, "level": 2}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Procurement Contract.", "metadata": {"headings": [{"headings_0": {"content": "2021, in which the World Bank acknowledged receipt of a termination request of the e-", "page": 146, "level": 2}}, {"headings_1": {"content": "approach of the System provider and the long-term sustainability of the e-GP system project.", "page": 146, "level": 2}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that subsequently, the PSST requested the Executive Director of NITA-U to refund a", "metadata": {"headings": [{"headings_0": {"content": "I noted that subsequently, the PSST requested the Executive Director of NITA-U to refund a", "page": 146, "level": 2}}, {"headings_1": {"content": "2021, in which the World Bank acknowledged receipt of a termination request of the e-", "page": 146, "level": 2}}], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "total of USD.249,500 worth of payments to the World Bank. The payments to the Vendor were found to be ineligible due by the World Bank, due to the absence of a no objection in accordance with the guidelines. \n129", "metadata": {"headings": [{"headings_0": {"content": "I noted that subsequently, the PSST requested the Executive Director of NITA-U to refund a", "page": 146, "level": 2}}, {"headings_1": {"content": "2021, in which the World Bank acknowledged receipt of a termination request of the e-", "page": 146, "level": 2}}, [{"headings_0": {"content": "I noted that subsequently, the PSST requested the Executive Director of NITA-U to refund a", "page": 146, "level": 2}}, {"headings_1": {"content": "2021, in which the World Bank acknowledged receipt of a termination request of the e-", "page": 146, "level": 2}}]], "page": 146, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Undertaking project expenditures without obtaining the required no-objections exposes the", "metadata": {"headings": [{"headings_0": {"content": "Undertaking project expenditures without obtaining the required no-objections exposes the", "page": 147, "level": 2}}, {"headings_1": {"content": "I noted that subsequently, the PSST requested the Executive Director of NITA-U to refund a", "page": 146, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "project to a risk of suspension by the World Bank of disbursements of funds to qualifying", "metadata": {"headings": [{"headings_0": {"content": "Undertaking project expenditures without obtaining the required no-objections exposes the", "page": 147, "level": 2}}, {"headings_1": {"content": "I noted that subsequently, the PSST requested the Executive Director of NITA-U to refund a", "page": 146, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "project expenditures that are supported by the Bank.", "metadata": {"headings": [{"headings_0": {"content": "project expenditures that are supported by the Bank.", "page": 147, "level": 2}}, {"headings_1": {"content": "Undertaking project expenditures without obtaining the required no-objections exposes the", "page": 147, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management explained that the World Bank guideline was complied with. However, the", "metadata": {"headings": [{"headings_0": {"content": "project expenditures that are supported by the Bank.", "page": 147, "level": 2}}, {"headings_1": {"content": "Undertaking project expenditures without obtaining the required no-objections exposes the", "page": 147, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "payment was made based on the approval for termination of the contract by the Steering", "metadata": {"headings": [{"headings_0": {"content": "payment was made based on the approval for termination of the contract by the Steering", "page": 147, "level": 2}}, {"headings_1": {"content": "project expenditures that are supported by the Bank.", "page": 147, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Committee under the MOFPED and a no objection by the World Bank.", "metadata": {"headings": [{"headings_0": {"content": "payment was made based on the approval for termination of the contract by the Steering", "page": 147, "level": 2}}, {"headings_1": {"content": "project expenditures that are supported by the Bank.", "page": 147, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to always comply with the World Bank guidelines to avoid", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to always comply with the World Bank guidelines to avoid", "page": 147, "level": 2}}, {"headings_1": {"content": "payment was made based on the approval for termination of the contract by the Steering", "page": 147, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "penalties that will cost Government.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to always comply with the World Bank guidelines to avoid", "page": 147, "level": 2}}, {"headings_1": {"content": "payment was made based on the approval for termination of the contract by the Steering", "page": 147, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "6.0. ACCOUNTABILITY SECTOR", "metadata": {"headings": [{"headings_0": {"content": "6.0. ACCOUNTABILITY SECTOR", "page": 147, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to always comply with the World Bank guidelines to avoid", "page": 147, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Un-funded Approved Consolidated Budget", "metadata": {"headings": [{"headings_0": {"content": "a) Un-funded Approved Consolidated Budget", "page": 147, "level": 1}}, {"headings_1": {"content": "6.0. ACCOUNTABILITY SECTOR", "page": 147, "level": 3}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The PFMA, 2015 Section 15 (1) and (2) requires that after approval of the annual budget by", "metadata": {"headings": [{"headings_0": {"content": "a) Un-funded Approved Consolidated Budget", "page": 147, "level": 1}}, {"headings_1": {"content": "6.0. ACCOUNTABILITY SECTOR", "page": 147, "level": 3}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Parliament, the Secretary to the Treasury shall issue the annual cash flow plan of the", "metadata": {"headings": [{"headings_0": {"content": "Parliament, the Secretary to the Treasury shall issue the annual cash flow plan of the", "page": 147, "level": 2}}, {"headings_1": {"content": "a) Un-funded Approved Consolidated Budget", "page": 147, "level": 1}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Government, based on the procurement plans, work plans, and recruitment plans approved by the Parliament. The annual cash flow plan shall form the basis for the release of funds by", "metadata": {"headings": [{"headings_0": {"content": "Parliament, the Secretary to the Treasury shall issue the annual cash flow plan of the", "page": 147, "level": 2}}, {"headings_1": {"content": "a) Un-funded Approved Consolidated Budget", "page": 147, "level": 1}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the Accountant General to the Accounting Officers.", "metadata": {"headings": [{"headings_0": {"content": "the Accountant General to the Accounting Officers.", "page": 147, "level": 2}}, {"headings_1": {"content": "Parliament, the Secretary to the Treasury shall issue the annual cash flow plan of the", "page": 147, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "During the financial year 2021/2022, Parliament appropriated an initial budget of UGX.44.778Tn which was later revised to UGX.51.562Tn through a supplementary budget of UGX.6.784Tn, to finance Government expenditure as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2021/2022, Parliament appropriated an initial budget of UGX.44.778Tn which was later revised to UGX.51.562Tn through a supplementary budget of UGX.6.784Tn, to finance Government expenditure as summarised in the table below;", "page": 147, "level": 4}}, {"headings_1": {"content": "the Accountant General to the Accounting Officers.", "page": 147, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table 59: Government budget performance per spending category", "metadata": {"headings": [{"headings_0": {"content": "Table 59: Government budget performance per spending category", "page": 147, "level": 2}}, {"headings_1": {"content": "During the financial year 2021/2022, Parliament appropriated an initial budget of UGX.44.778Tn which was later revised to UGX.51.562Tn through a supplementary budget of UGX.6.784Tn, to finance Government expenditure as summarised in the table below;", "page": 147, "level": 4}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**MDAs**", "39.94 3", "46.287", "43.759", "39.927", "2.528", "3.832", "94.54", "91.24"], ["**LGs**", "4.836", "5.275", "5.095", "4.508", "0.18", "0.587", "96.59", "88.48"], ["**Total**", "**44.78**", "**51.562**", "**48.854**", "**44.435**", "**2.708**", "**4.419**", "**94.75**", "**90.95**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 59: Government budget performance per spending category", "page": 147, "level": 2}}, {"headings_1": {"content": "During the financial year 2021/2022, Parliament appropriated an initial budget of UGX.44.778Tn which was later revised to UGX.51.562Tn through a supplementary budget of UGX.6.784Tn, to finance Government expenditure as summarised in the table below;", "page": 147, "level": 4}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "Initi al Budg et (UGX Tn) A", "Revise d budge t (UGX Tn) B", "Total warrant s (UGX Tn) C", "Actual expenditu re (UGX Tn) D", "Unwarrant ed funds (UGX Tn) E=B-C", "Unutilized warrants (UGX-Tn) F=C-D", "% warrante d funds", "% Warrants spent"], "type": "table"}}, {"content": "Source: OAG analysis of the Government budget performance report", "metadata": {"headings": [{"headings_0": {"content": "Table 59: Government budget performance per spending category", "page": 147, "level": 2}}, {"headings_1": {"content": "During the financial year 2021/2022, Parliament appropriated an initial budget of UGX.44.778Tn which was later revised to UGX.51.562Tn through a supplementary budget of UGX.6.784Tn, to finance Government expenditure as summarised in the table below;", "page": 147, "level": 4}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "While the approved revised budget was UGX.51.562Tn, the total amount warranted was UGX.48.854Tn causing a variance of UGX.2.708Tn. This implies that the supplementary budget was approved without identifying the funding sources. Consequently, the supplementary warrants were funded using resources meant for MDAs and LGs leading to", "metadata": {"headings": [{"headings_0": {"content": "While the approved revised budget was UGX.51.562Tn, the total amount warranted was UGX.48.854Tn causing a variance of UGX.2.708Tn. This implies that the supplementary budget was approved without identifying the funding sources. Consequently, the supplementary warrants were funded using resources meant for MDAs and LGs leading to", "page": 147, "level": 4}}, {"headings_1": {"content": "Table 59: Government budget performance per spending category", "page": 147, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "budget shortfalls in some Votes.", "metadata": {"headings": [{"headings_0": {"content": "While the approved revised budget was UGX.51.562Tn, the total amount warranted was UGX.48.854Tn causing a variance of UGX.2.708Tn. This implies that the supplementary budget was approved without identifying the funding sources. Consequently, the supplementary warrants were funded using resources meant for MDAs and LGs leading to", "page": 147, "level": 4}}, {"headings_1": {"content": "Table 59: Government budget performance per spending category", "page": 147, "level": 2}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Warrants totalling UGX.48.854Tn were issued to different votes and a total of UGX.44.435Tn was spent leading to an underutilization of UGX.4.419Tn. This was due to insufficient funds, cancelled invoices, unimplemented activities by MDAs and LGs as well as", "metadata": {"headings": [{"headings_0": {"content": "Warrants totalling UGX.48.854Tn were issued to different votes and a total of UGX.44.435Tn was spent leading to an underutilization of UGX.4.419Tn. This was due to insufficient funds, cancelled invoices, unimplemented activities by MDAs and LGs as well as", "page": 147, "level": 4}}, {"headings_1": {"content": "While the approved revised budget was UGX.51.562Tn, the total amount warranted was UGX.48.854Tn causing a variance of UGX.2.708Tn. This implies that the supplementary budget was approved without identifying the funding sources. Consequently, the supplementary warrants were funded using resources meant for MDAs and LGs leading to", "page": 147, "level": 4}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "late releases among others.", "metadata": {"headings": [{"headings_0": {"content": "Warrants totalling UGX.48.854Tn were issued to different votes and a total of UGX.44.435Tn was spent leading to an underutilization of UGX.4.419Tn. This was due to insufficient funds, cancelled invoices, unimplemented activities by MDAs and LGs as well as", "page": 147, "level": 4}}, {"headings_1": {"content": "While the approved revised budget was UGX.51.562Tn, the total amount warranted was UGX.48.854Tn causing a variance of UGX.2.708Tn. This implies that the supplementary budget was approved without identifying the funding sources. Consequently, the supplementary warrants were funded using resources meant for MDAs and LGs leading to", "page": 147, "level": 4}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I further observed that a total of UGX.44.435Tn was spent against warrants of UGX.48.854Tn indicating unutilized warrants of UGX.4.419Tn. This implies that there was", "metadata": {"headings": [{"headings_0": {"content": "I further observed that a total of UGX.44.435Tn was spent against warrants of UGX.48.854Tn indicating unutilized warrants of UGX.4.419Tn. This implies that there was", "page": 147, "level": 4}}, {"headings_1": {"content": "Warrants totalling UGX.48.854Tn were issued to different votes and a total of UGX.44.435Tn was spent leading to an underutilization of UGX.4.419Tn. This was due to insufficient funds, cancelled invoices, unimplemented activities by MDAs and LGs as well as", "page": 147, "level": 4}}], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "no need for a supplementary budget since the original budget was not fully funded. \n130", "metadata": {"headings": [{"headings_0": {"content": "I further observed that a total of UGX.44.435Tn was spent against warrants of UGX.48.854Tn indicating unutilized warrants of UGX.4.419Tn. This implies that there was", "page": 147, "level": 4}}, {"headings_1": {"content": "Warrants totalling UGX.48.854Tn were issued to different votes and a total of UGX.44.435Tn was spent leading to an underutilization of UGX.4.419Tn. This was due to insufficient funds, cancelled invoices, unimplemented activities by MDAs and LGs as well as", "page": 147, "level": 4}}, [{"headings_0": {"content": "I further observed that a total of UGX.44.435Tn was spent against warrants of UGX.48.854Tn indicating unutilized warrants of UGX.4.419Tn. This implies that there was", "page": 147, "level": 4}}, {"headings_1": {"content": "Warrants totalling UGX.48.854Tn were issued to different votes and a total of UGX.44.435Tn was spent leading to an underutilization of UGX.4.419Tn. This was due to insufficient funds, cancelled invoices, unimplemented activities by MDAs and LGs as well as", "page": 147, "level": 4}}]], "page": 147, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which were intended to contribute to the achievement of the NDP III and Vision 2040.", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which were intended to contribute to the achievement of the NDP III and Vision 2040.", "page": 148, "level": 4}}, {"headings_1": {"content": "I further observed that a total of UGX.44.435Tn was spent against warrants of UGX.48.854Tn indicating unutilized warrants of UGX.4.419Tn. This implies that there was", "page": 147, "level": 4}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Government to adopt prudent budgeting principles by periodically reviewing its priorities against the funding mix and ensuring that all supplementary appropriations are", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which were intended to contribute to the achievement of the NDP III and Vision 2040.", "page": 148, "level": 4}}, {"headings_1": {"content": "I further observed that a total of UGX.44.435Tn was spent against warrants of UGX.48.854Tn indicating unutilized warrants of UGX.4.419Tn. This implies that there was", "page": 147, "level": 4}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "supported by new funding sources. Besides, Management should warrant funds based on the", "metadata": {"headings": [{"headings_0": {"content": "supported by new funding sources. Besides, Management should warrant funds based on the", "page": 148, "level": 2}}, {"headings_1": {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which were intended to contribute to the achievement of the NDP III and Vision 2040.", "page": 148, "level": 4}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "money available in the consolidated fund.", "metadata": {"headings": [{"headings_0": {"content": "supported by new funding sources. Besides, Management should warrant funds based on the", "page": 148, "level": 2}}, {"headings_1": {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which were intended to contribute to the achievement of the NDP III and Vision 2040.", "page": 148, "level": 4}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Public debt portfolio analysis", "metadata": {"headings": [{"headings_0": {"content": "b) Public debt portfolio analysis", "page": 148, "level": 8}}, {"headings_1": {"content": "supported by new funding sources. Besides, Management should warrant funds based on the", "page": 148, "level": 2}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The reported total public debt as at 30th June 2022 stood at UGX.86.6Tn, of which Domestic Debt Stock was UGX.38.1Tn and the External Debt Stock was valued at UGX.48.5Tn. This is an increase of UGX.11.5Tn, equivalent to 15.31% when compared to the debt stock of UGX.75.1Tn reported as of 30th June 2021. Refer to Table below for details;", "metadata": {"headings": [{"headings_0": {"content": "The reported total public debt as at 30th June 2022 stood at UGX.86.6Tn, of which Domestic Debt Stock was UGX.38.1Tn and the External Debt Stock was valued at UGX.48.5Tn. This is an increase of UGX.11.5Tn, equivalent to 15.31% when compared to the debt stock of UGX.75.1Tn reported as of 30th June 2021. Refer to Table below for details;", "page": 148, "level": 4}}, {"headings_1": {"content": "b) Public debt portfolio analysis", "page": 148, "level": 8}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table 60: Government Debt Stock", "metadata": {"headings": [{"headings_0": {"content": "Table 60: Government Debt Stock", "page": 148, "level": 2}}, {"headings_1": {"content": "The reported total public debt as at 30th June 2022 stood at UGX.86.6Tn, of which Domestic Debt Stock was UGX.38.1Tn and the External Debt Stock was valued at UGX.48.5Tn. This is an increase of UGX.11.5Tn, equivalent to 15.31% when compared to the debt stock of UGX.75.1Tn reported as of 30th June 2021. Refer to Table below for details;", "page": 148, "level": 4}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["June 2022", "38.1", "48.5", "86.6", "15.3%"], ["June 2021", "30.8", "44.3", "75.1", "24.3%"], ["June 2020", "18.0", "38.2", "56.9", "23.5%"], ["June 2019", "15.2", "30.9", "46.1", "11.1%"], ["June 2018", "13.1", "28.4", "41.4", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 60: Government Debt Stock", "page": 148, "level": 2}}, {"headings_1": {"content": "The reported total public debt as at 30th June 2022 stood at UGX.86.6Tn, of which Domestic Debt Stock was UGX.38.1Tn and the External Debt Stock was valued at UGX.48.5Tn. This is an increase of UGX.11.5Tn, equivalent to 15.31% when compared to the debt stock of UGX.75.1Tn reported as of 30th June 2021. Refer to Table below for details;", "page": 148, "level": 4}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Financial year ended", "Domestic debt (UGX Tn)", "Foreign debt (UGX Tn)", "Total (UGX Tn)", "% change"], "type": "table"}}, {"content": "Source: Audited financial statements of Vote 130 \nFrom the above analysis, it was noted that there has been a consistent increase in the total", "metadata": {"headings": [{"headings_0": {"content": "Table 60: Government Debt Stock", "page": 148, "level": 2}}, {"headings_1": {"content": "The reported total public debt as at 30th June 2022 stood at UGX.86.6Tn, of which Domestic Debt Stock was UGX.38.1Tn and the External Debt Stock was valued at UGX.48.5Tn. This is an increase of UGX.11.5Tn, equivalent to 15.31% when compared to the debt stock of UGX.75.1Tn reported as of 30th June 2021. Refer to Table below for details;", "page": 148, "level": 4}}, [{"headings_0": {"content": "Table 60: Government Debt Stock", "page": 148, "level": 2}}, {"headings_1": {"content": "The reported total public debt as at 30th June 2022 stood at UGX.86.6Tn, of which Domestic Debt Stock was UGX.38.1Tn and the External Debt Stock was valued at UGX.48.5Tn. This is an increase of UGX.11.5Tn, equivalent to 15.31% when compared to the debt stock of UGX.75.1Tn reported as of 30th June 2021. Refer to Table below for details;", "page": 148, "level": 4}}]], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "debt as evidenced by an increase of 109% in the five years from 2017/18 (UGX.41.4Tn) to UGX.86.6Tn as at 30th June 2022. The net increase in debt is due to increased borrowing", "metadata": {"headings": [{"headings_0": {"content": "debt as evidenced by an increase of 109% in the five years from 2017/18 (UGX.41.4Tn) to UGX.86.6Tn as at 30th June 2022. The net increase in debt is due to increased borrowing", "page": 148, "level": 4}}, {"headings_1": {"content": "Table 60: Government Debt Stock", "page": 148, "level": 2}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "from both domestic and external sources, with domestic debt accounting for a higher increase. The composition and trend of debt are highlighted in the figure below; \nPublic debt is continuously on the rise, a fact that is attributed to persistent budget deficits", "metadata": {"headings": [{"headings_0": {"content": "debt as evidenced by an increase of 109% in the five years from 2017/18 (UGX.41.4Tn) to UGX.86.6Tn as at 30th June 2022. The net increase in debt is due to increased borrowing", "page": 148, "level": 4}}, {"headings_1": {"content": "Table 60: Government Debt Stock", "page": 148, "level": 2}}, [{"headings_0": {"content": "debt as evidenced by an increase of 109% in the five years from 2017/18 (UGX.41.4Tn) to UGX.86.6Tn as at 30th June 2022. The net increase in debt is due to increased borrowing", "page": 148, "level": 4}}, {"headings_1": {"content": "Table 60: Government Debt Stock", "page": 148, "level": 2}}]], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond", "metadata": {"headings": [{"headings_0": {"content": "(mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond", "page": 148, "level": 2}}, {"headings_1": {"content": "debt as evidenced by an increase of 109% in the five years from 2017/18 (UGX.41.4Tn) to UGX.86.6Tn as at 30th June 2022. The net increase in debt is due to increased borrowing", "page": 148, "level": 4}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "switches, private placements, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger currencies.", "metadata": {"headings": [{"headings_0": {"content": "(mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond", "page": 148, "level": 2}}, {"headings_1": {"content": "debt as evidenced by an increase of 109% in the five years from 2017/18 (UGX.41.4Tn) to UGX.86.6Tn as at 30th June 2022. The net increase in debt is due to increased borrowing", "page": 148, "level": 4}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised that Government should prudently project and manage the funding mix as well as", "metadata": {"headings": [{"headings_0": {"content": "I advised that Government should prudently project and manage the funding mix as well as", "page": 148, "level": 2}}, {"headings_1": {"content": "(mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond", "page": 148, "level": 2}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "review its priorities to avoid escalation of debt beyond a sustainable level.", "metadata": {"headings": [{"headings_0": {"content": "I advised that Government should prudently project and manage the funding mix as well as", "page": 148, "level": 2}}, {"headings_1": {"content": "(mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond", "page": 148, "level": 2}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c) Movement of domestic debt stock", "metadata": {"headings": [{"headings_0": {"content": "c) Movement of domestic debt stock", "page": 148, "level": 8}}, {"headings_1": {"content": "I advised that Government should prudently project and manage the funding mix as well as", "page": 148, "level": 2}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The domestic debt portfolio is composed of long-term borrowings (Treasury Bonds and", "metadata": {"headings": [{"headings_0": {"content": "c) Movement of domestic debt stock", "page": 148, "level": 8}}, {"headings_1": {"content": "I advised that Government should prudently project and manage the funding mix as well as", "page": 148, "level": 2}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, and principal and Interest payments. The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 [2021: UGX.30.8Tn].", "metadata": {"headings": [{"headings_0": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, and principal and Interest payments. The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 [2021: UGX.30.8Tn].", "page": 148, "level": 4}}, {"headings_1": {"content": "c) Movement of domestic debt stock", "page": 148, "level": 8}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Trends for the past four years of domestic debt portfolio are shown respectively in the table and graph below;", "metadata": {"headings": [{"headings_0": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, and principal and Interest payments. The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 [2021: UGX.30.8Tn].", "page": 148, "level": 4}}, {"headings_1": {"content": "c) Movement of domestic debt stock", "page": 148, "level": 8}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 61: Domestic debt stock for the past four years", "metadata": {"headings": [{"headings_0": {"content": "Table 61: Domestic debt stock for the past four years", "page": 148, "level": 2}}, {"headings_1": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, and principal and Interest payments. The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 [2021: UGX.30.8Tn].", "page": 148, "level": 4}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "**UGX-Tn**", "**UGX (Tn)**", "**%**"], ["2021/22", "38.1", "7.3", "23.7"], ["2020/21", "30.8", "12.9", "71.5"]], "metadata": {"headings": [{"headings_0": {"content": "Table 61: Domestic debt stock for the past four years", "page": 148, "level": 2}}, {"headings_1": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, and principal and Interest payments. The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 [2021: UGX.30.8Tn].", "page": 148, "level": 4}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["FY", "Domestic Debt Stock (face value)", "Increase", "None"], "type": "table"}}, {"content": "131", "metadata": {"headings": [{"headings_0": {"content": "Table 61: Domestic debt stock for the past four years", "page": 148, "level": 2}}, {"headings_1": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, and principal and Interest payments. The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 [2021: UGX.30.8Tn].", "page": 148, "level": 4}}], "page": 148, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["2019/20", "18", "2.5", "16.0"], ["2018/19", "15.5", "2.4", "18.7"], ["2017/18", "13.1", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 61: Domestic debt stock for the past four years", "page": 148, "level": 2}}, {"headings_1": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, and principal and Interest payments. The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 [2021: UGX.30.8Tn].", "page": 148, "level": 4}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["FY", "Domestic Debt Stock (face value)", "Increase", "None"], "type": "table"}}, {"content": "From the above, it is evident that domestic debt has kept growing over the years at an average", "metadata": {"headings": [{"headings_0": {"content": "Table 61: Domestic debt stock for the past four years", "page": 148, "level": 2}}, {"headings_1": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, and principal and Interest payments. The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, and un-securitised debt amounted to UGX.38.15Tn as of 30th June 2022 [2021: UGX.30.8Tn].", "page": 148, "level": 4}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "rate of more than 23.1%.", "metadata": {"headings": [{"headings_0": {"content": "rate of more than 23.1%.", "page": 149, "level": 2}}, {"headings_1": {"content": "Table 61: Domestic debt stock for the past four years", "page": 148, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Continued reliance on Net Domestic Financing signals the Government\u2019s borrowing appetite,", "metadata": {"headings": [{"headings_0": {"content": "Continued reliance on Net Domestic Financing signals the Government\u2019s borrowing appetite,", "page": 149, "level": 2}}, {"headings_1": {"content": "rate of more than 23.1%.", "page": 149, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "whereby the market players are inclined to demand increased rates well aware of the fact that", "metadata": {"headings": [{"headings_0": {"content": "Continued reliance on Net Domestic Financing signals the Government\u2019s borrowing appetite,", "page": 149, "level": 2}}, {"headings_1": {"content": "rate of more than 23.1%.", "page": 149, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Government is in dire need to finance the budget.", "metadata": {"headings": [{"headings_0": {"content": "Government is in dire need to finance the budget.", "page": 149, "level": 2}}, {"headings_1": {"content": "Continued reliance on Net Domestic Financing signals the Government\u2019s borrowing appetite,", "page": 149, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In addition, commercial banks will prefer lending to the Government instead of the private", "metadata": {"headings": [{"headings_0": {"content": "In addition, commercial banks will prefer lending to the Government instead of the private", "page": 149, "level": 2}}, {"headings_1": {"content": "Government is in dire need to finance the budget.", "page": 149, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "sector thus crowding out the private sector.", "metadata": {"headings": [{"headings_0": {"content": "In addition, commercial banks will prefer lending to the Government instead of the private", "page": 149, "level": 2}}, {"headings_1": {"content": "Government is in dire need to finance the budget.", "page": 149, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I have advised Government to consider initiating steps to reverse this trend and ensure fiscal", "metadata": {"headings": [{"headings_0": {"content": "I have advised Government to consider initiating steps to reverse this trend and ensure fiscal", "page": 149, "level": 2}}, {"headings_1": {"content": "In addition, commercial banks will prefer lending to the Government instead of the private", "page": 149, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "budget discipline and promptly servicing a portion of such domestic obligations including interest.", "metadata": {"headings": [{"headings_0": {"content": "I have advised Government to consider initiating steps to reverse this trend and ensure fiscal", "page": 149, "level": 2}}, {"headings_1": {"content": "In addition, commercial banks will prefer lending to the Government instead of the private", "page": 149, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "d) Assessment of debt sustainability i.Debt to GDP ratio", "metadata": {"headings": [{"headings_0": {"content": "d) Assessment of debt sustainability i.Debt to GDP ratio", "page": 149, "level": 8}}, {"headings_1": {"content": "I have advised Government to consider initiating steps to reverse this trend and ensure fiscal", "page": 149, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Debt to GDP ratio is a measure that compares what a country owes (total debt) and what", "metadata": {"headings": [{"headings_0": {"content": "d) Assessment of debt sustainability i.Debt to GDP ratio", "page": 149, "level": 8}}, {"headings_1": {"content": "I have advised Government to consider initiating steps to reverse this trend and ensure fiscal", "page": 149, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "it produces (manufactures or a service provided). The ratio reliably indicates a country\u2019s ability", "metadata": {"headings": [{"headings_0": {"content": "it produces (manufactures or a service provided). The ratio reliably indicates a country\u2019s ability", "page": 149, "level": 2}}, {"headings_1": {"content": "d) Assessment of debt sustainability i.Debt to GDP ratio", "page": 149, "level": 8}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to pay back its debt. A high debt-to-GDP ratio may make it more difficult for a Country to pay both internal and external debt and may lead creditors to seek higher interest rates to compensate for financing risk due to likely default or unnecessary debt extension.", "metadata": {"headings": [{"headings_0": {"content": "it produces (manufactures or a service provided). The ratio reliably indicates a country\u2019s ability", "page": 149, "level": 2}}, {"headings_1": {"content": "d) Assessment of debt sustainability i.Debt to GDP ratio", "page": 149, "level": 8}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, developing countries are more prone", "metadata": {"headings": [{"headings_0": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, developing countries are more prone", "page": 149, "level": 4}}, {"headings_1": {"content": "it produces (manufactures or a service provided). The ratio reliably indicates a country\u2019s ability", "page": 149, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to economic shocks and exchange rate risk, thus advising on a 50% threshold. \nA review of Uganda\u2019s Debt to GDP revealed a consistent linear growth over five years and in the year under review, it was noted that Debt to GDP grew by 22% from 31% to 53%. The graph below illustrates the movement;", "metadata": {"headings": [{"headings_0": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, developing countries are more prone", "page": 149, "level": 4}}, {"headings_1": {"content": "it produces (manufactures or a service provided). The ratio reliably indicates a country\u2019s ability", "page": 149, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Graph showing Debt to GDP ratio", "metadata": {"headings": [{"headings_0": {"content": "Graph showing Debt to GDP ratio", "page": 149, "level": 2}}, {"headings_1": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, developing countries are more prone", "page": 149, "level": 4}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "200 \n150", "metadata": {"headings": [{"headings_0": {"content": "Graph showing Debt to GDP ratio", "page": 149, "level": 2}}, {"headings_1": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, developing countries are more prone", "page": 149, "level": 4}}, [{"headings_0": {"content": "Graph showing Debt to GDP ratio", "page": 149, "level": 2}}, {"headings_1": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, developing countries are more prone", "page": 149, "level": 4}}]], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "GDP", "metadata": {"headings": [{"headings_0": {"content": "GDP", "page": 149, "level": 4}}, {"headings_1": {"content": "Graph showing Debt to GDP ratio", "page": 149, "level": 2}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "100 Total debt 34 35 41 51 53 Debt/GDP", "metadata": {"headings": [{"headings_0": {"content": "100 Total debt 34 35 41 51 53 Debt/GDP", "page": 149, "level": 4}}, {"headings_1": {"content": "GDP", "page": 149, "level": 4}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "50 \n31 \nExpon. (Debt/GDP) \n0", "metadata": {"headings": [{"headings_0": {"content": "100 Total debt 34 35 41 51 53 Debt/GDP", "page": 149, "level": 4}}, {"headings_1": {"content": "GDP", "page": 149, "level": 4}}, [{"headings_0": {"content": "100 Total debt 34 35 41 51 53 Debt/GDP", "page": 149, "level": 4}}, {"headings_1": {"content": "GDP", "page": 149, "level": 4}}], [{"headings_0": {"content": "100 Total debt 34 35 41 51 53 Debt/GDP", "page": 149, "level": 4}}, {"headings_1": {"content": "GDP", "page": 149, "level": 4}}]], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021 Jun 2022", "metadata": {"headings": [{"headings_0": {"content": "Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021 Jun 2022", "page": 149, "level": 4}}, {"headings_1": {"content": "100 Total debt 34 35 41 51 53 Debt/GDP", "page": 149, "level": 4}}], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Source: GDP Data from Uganda Bureau of Statistics and graphical representation by OAG \n132 \nFrom the above, it can be seen that though Uganda\u2019s GDP has been increasing over the years since FY2016/17, its debt position has also increased. The rate of increase of debt is higher than the rate of increment in the GDP levels, which creates a risk factor of accumulation of unsustainable debt. \nThe Country is now at the set benchmark by the World Bank for unsustainable Debt. I noted that the country is already facing the impact of public debt which is evidenced by debt restructuring and the high cost of borrowing offered by the lenders. In the FY 2020/2021 and", "metadata": {"headings": [{"headings_0": {"content": "Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021 Jun 2022", "page": 149, "level": 4}}, {"headings_1": {"content": "100 Total debt 34 35 41 51 53 Debt/GDP", "page": 149, "level": 4}}, [{"headings_0": {"content": "Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021 Jun 2022", "page": 149, "level": 4}}, {"headings_1": {"content": "100 Total debt 34 35 41 51 53 Debt/GDP", "page": 149, "level": 4}}], [{"headings_0": {"content": "Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021 Jun 2022", "page": 149, "level": 4}}, {"headings_1": {"content": "100 Total debt 34 35 41 51 53 Debt/GDP", "page": 149, "level": 4}}], [{"headings_0": {"content": "Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021 Jun 2022", "page": 149, "level": 4}}, {"headings_1": {"content": "100 Total debt 34 35 41 51 53 Debt/GDP", "page": 149, "level": 4}}]], "page": 149, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2021/2022, Treasury restructured debt totalling to UGX.0.9Tn by way of bond switches that", "metadata": {"headings": [{"headings_0": {"content": "2021/2022, Treasury restructured debt totalling to UGX.0.9Tn by way of bond switches that", "page": 150, "level": 2}}, {"headings_1": {"content": "Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021 Jun 2022", "page": 149, "level": 4}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "attracted an additional interest of UGX.1.2Tn. \nThe Government should consider exploring ways of reducing dependence on debt while exploring avenues of enhancing revenue generation for the country and/or reducing/rationalising government expenditures and investments.", "metadata": {"headings": [{"headings_0": {"content": "2021/2022, Treasury restructured debt totalling to UGX.0.9Tn by way of bond switches that", "page": 150, "level": 2}}, {"headings_1": {"content": "Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021 Jun 2022", "page": 149, "level": 4}}, [{"headings_0": {"content": "2021/2022, Treasury restructured debt totalling to UGX.0.9Tn by way of bond switches that", "page": 150, "level": 2}}, {"headings_1": {"content": "Jun 2017 Jun 2018 Jun 2019 Jun 2020 Jun 2021 Jun 2022", "page": 149, "level": 4}}]], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ii.Interest to total revenue ratio", "metadata": {"headings": [{"headings_0": {"content": "ii.Interest to total revenue ratio", "page": 150, "level": 3}}, {"headings_1": {"content": "2021/2022, Treasury restructured debt totalling to UGX.0.9Tn by way of bond switches that", "page": 150, "level": 2}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The country\u2019s risk benchmark sets the maximum proportion of the domestic revenue that goes into servicing domestic interest costs. Since donor grants are inherently subject to uncertainty,", "metadata": {"headings": [{"headings_0": {"content": "The country\u2019s risk benchmark sets the maximum proportion of the domestic revenue that goes into servicing domestic interest costs. Since donor grants are inherently subject to uncertainty,", "page": 150, "level": 4}}, {"headings_1": {"content": "ii.Interest to total revenue ratio", "page": 150, "level": 3}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the interest cost of domestic debt is considered in relation to the domestic-raised component of the budget only. The table below shows the trend of the interest accruing against the risk benchmark over the 5 year period;", "metadata": {"headings": [{"headings_0": {"content": "The country\u2019s risk benchmark sets the maximum proportion of the domestic revenue that goes into servicing domestic interest costs. Since donor grants are inherently subject to uncertainty,", "page": 150, "level": 4}}, {"headings_1": {"content": "ii.Interest to total revenue ratio", "page": 150, "level": 3}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 62: Interest in the total revenue ratio", "metadata": {"headings": [{"headings_0": {"content": "Table 62: Interest in the total revenue ratio", "page": 150, "level": 2}}, {"headings_1": {"content": "The country\u2019s risk benchmark sets the maximum proportion of the domestic revenue that goes into servicing domestic interest costs. Since donor grants are inherently subject to uncertainty,", "page": 150, "level": 4}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["2021/22", "22.8", "5.5", "24.1", "<12.5"], ["2020/21", "19.9", "3.98", "20.0", "<12.5"], ["2019/20", "17.5", "2.5", "14.2", "<12.5"], ["2018/19", "17.1", "2.0", "11.71", "<12.5"], ["2017/18", "15.2", "1.9", "12.73", "<12.5"]], "metadata": {"headings": [{"headings_0": {"content": "Table 62: Interest in the total revenue ratio", "page": 150, "level": 2}}, {"headings_1": {"content": "The country\u2019s risk benchmark sets the maximum proportion of the domestic revenue that goes into servicing domestic interest costs. Since donor grants are inherently subject to uncertainty,", "page": 150, "level": 4}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Financial year", "Total domestic Revenue \u2013 UGX-Tn", "Total Interest \u2013 UGX-Tn", "% of Interest to revenue", "Benchmark"], "type": "table"}}, {"content": "The interest-to-revenue surpassed the risk benchmark as illustrated in the graph above.", "metadata": {"headings": [{"headings_0": {"content": "Table 62: Interest in the total revenue ratio", "page": 150, "level": 2}}, {"headings_1": {"content": "The country\u2019s risk benchmark sets the maximum proportion of the domestic revenue that goes into servicing domestic interest costs. Since donor grants are inherently subject to uncertainty,", "page": 150, "level": 4}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During the year, 24.1% (UGX. 5.5Tn) of the revenue collected was utilised towards the interest payments and UGX.1.4Tn in principal debt repayment representing 6% of the domestic revenue collected. Therefore 30.1% (UGX.6.9Tn) of the total revenue collected was used to service the debt (principal and interest) leaving only 69.9% (UGX.15.93Tn)", "metadata": {"headings": [{"headings_0": {"content": "During the year, 24.1% (UGX. 5.5Tn) of the revenue collected was utilised towards the interest payments and UGX.1.4Tn in principal debt repayment representing 6% of the domestic revenue collected. Therefore 30.1% (UGX.6.9Tn) of the total revenue collected was used to service the debt (principal and interest) leaving only 69.9% (UGX.15.93Tn)", "page": 150, "level": 4}}, {"headings_1": {"content": "Table 62: Interest in the total revenue ratio", "page": 150, "level": 2}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "available for funding other critical Government expenditures.", "metadata": {"headings": [{"headings_0": {"content": "During the year, 24.1% (UGX. 5.5Tn) of the revenue collected was utilised towards the interest payments and UGX.1.4Tn in principal debt repayment representing 6% of the domestic revenue collected. Therefore 30.1% (UGX.6.9Tn) of the total revenue collected was used to service the debt (principal and interest) leaving only 69.9% (UGX.15.93Tn)", "page": 150, "level": 4}}, {"headings_1": {"content": "Table 62: Interest in the total revenue ratio", "page": 150, "level": 2}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The amount available for service delivery constitutes 30.89% of the total revised budget of UGX.51.56Tn implying that 69.1% was financed by grants and loans.", "metadata": {"headings": [{"headings_0": {"content": "The amount available for service delivery constitutes 30.89% of the total revised budget of UGX.51.56Tn implying that 69.1% was financed by grants and loans.", "page": 150, "level": 4}}, {"headings_1": {"content": "During the year, 24.1% (UGX. 5.5Tn) of the revenue collected was utilised towards the interest payments and UGX.1.4Tn in principal debt repayment representing 6% of the domestic revenue collected. Therefore 30.1% (UGX.6.9Tn) of the total revenue collected was used to service the debt (principal and interest) leaving only 69.9% (UGX.15.93Tn)", "page": 150, "level": 4}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the PS/ST to devise strategies for reducing the growth of interest expenditures while", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to devise strategies for reducing the growth of interest expenditures while", "page": 150, "level": 2}}, {"headings_1": {"content": "The amount available for service delivery constitutes 30.89% of the total revised budget of UGX.51.56Tn implying that 69.1% was financed by grants and loans.", "page": 150, "level": 4}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "at the same time increasing revenue mobilisation.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to devise strategies for reducing the growth of interest expenditures while", "page": 150, "level": 2}}, {"headings_1": {"content": "The amount available for service delivery constitutes 30.89% of the total revised budget of UGX.51.56Tn implying that 69.1% was financed by grants and loans.", "page": 150, "level": 4}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "e) Underperformance in Revenue collection", "metadata": {"headings": [{"headings_0": {"content": "e) Underperformance in Revenue collection", "page": 150, "level": 8}}, {"headings_1": {"content": "I advised the PS/ST to devise strategies for reducing the growth of interest expenditures while", "page": 150, "level": 2}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Uganda Revenue Authority (URA) had a total revenue collection target of UGX.22.802Tn, of which UGX.22.098Tn was realised, representing 96.9% of the budget and therefore resulting into a shortfall of UGX.704.55Bn (3.1%) for the financial year 2021/22, compared", "metadata": {"headings": [{"headings_0": {"content": "Uganda Revenue Authority (URA) had a total revenue collection target of UGX.22.802Tn, of which UGX.22.098Tn was realised, representing 96.9% of the budget and therefore resulting into a shortfall of UGX.704.55Bn (3.1%) for the financial year 2021/22, compared", "page": 150, "level": 4}}, {"headings_1": {"content": "e) Underperformance in Revenue collection", "page": 150, "level": 8}}], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to the prior year's shortfall of 11%. \n133", "metadata": {"headings": [{"headings_0": {"content": "Uganda Revenue Authority (URA) had a total revenue collection target of UGX.22.802Tn, of which UGX.22.098Tn was realised, representing 96.9% of the budget and therefore resulting into a shortfall of UGX.704.55Bn (3.1%) for the financial year 2021/22, compared", "page": 150, "level": 4}}, {"headings_1": {"content": "e) Underperformance in Revenue collection", "page": 150, "level": 8}}, [{"headings_0": {"content": "Uganda Revenue Authority (URA) had a total revenue collection target of UGX.22.802Tn, of which UGX.22.098Tn was realised, representing 96.9% of the budget and therefore resulting into a shortfall of UGX.704.55Bn (3.1%) for the financial year 2021/22, compared", "page": 150, "level": 4}}, {"headings_1": {"content": "e) Underperformance in Revenue collection", "page": 150, "level": 8}}]], "page": 150, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Under-collection of revenue affects the overall delivery of Public services by Government and", "metadata": {"headings": [{"headings_0": {"content": "Under-collection of revenue affects the overall delivery of Public services by Government and", "page": 151, "level": 2}}, {"headings_1": {"content": "Uganda Revenue Authority (URA) had a total revenue collection target of UGX.22.802Tn, of which UGX.22.098Tn was realised, representing 96.9% of the budget and therefore resulting into a shortfall of UGX.704.55Bn (3.1%) for the financial year 2021/22, compared", "page": 150, "level": 4}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "leads to the escalation of public debt as borrowing increases to close budget funding gaps.", "metadata": {"headings": [{"headings_0": {"content": "Under-collection of revenue affects the overall delivery of Public services by Government and", "page": 151, "level": 2}}, {"headings_1": {"content": "Uganda Revenue Authority (URA) had a total revenue collection target of UGX.22.802Tn, of which UGX.22.098Tn was realised, representing 96.9% of the budget and therefore resulting into a shortfall of UGX.704.55Bn (3.1%) for the financial year 2021/22, compared", "page": 150, "level": 4}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "URA Management explained that the organisation is focused on closing all revenue collection loopholes by revamping the Business Intelligence tool (e-hub) into a data lake to facilitate big", "metadata": {"headings": [{"headings_0": {"content": "URA Management explained that the organisation is focused on closing all revenue collection loopholes by revamping the Business Intelligence tool (e-hub) into a data lake to facilitate big", "page": 151, "level": 4}}, {"headings_1": {"content": "Under-collection of revenue affects the overall delivery of Public services by Government and", "page": 151, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "data analytics for compliance support in audits and investigations; Working with the", "metadata": {"headings": [{"headings_0": {"content": "URA Management explained that the organisation is focused on closing all revenue collection loopholes by revamping the Business Intelligence tool (e-hub) into a data lake to facilitate big", "page": 151, "level": 4}}, {"headings_1": {"content": "Under-collection of revenue affects the overall delivery of Public services by Government and", "page": 151, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Government to curb tax expenditures in the form of exemptions, allowances rate reliefs among", "metadata": {"headings": [{"headings_0": {"content": "Government to curb tax expenditures in the form of exemptions, allowances rate reliefs among", "page": 151, "level": 2}}, {"headings_1": {"content": "URA Management explained that the organisation is focused on closing all revenue collection loopholes by revamping the Business Intelligence tool (e-hub) into a data lake to facilitate big", "page": 151, "level": 4}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "others. \nI commended URA Management on the revenue collection improvements and urged the", "metadata": {"headings": [{"headings_0": {"content": "Government to curb tax expenditures in the form of exemptions, allowances rate reliefs among", "page": 151, "level": 2}}, {"headings_1": {"content": "URA Management explained that the organisation is focused on closing all revenue collection loopholes by revamping the Business Intelligence tool (e-hub) into a data lake to facilitate big", "page": 151, "level": 4}}, [{"headings_0": {"content": "Government to curb tax expenditures in the form of exemptions, allowances rate reliefs among", "page": 151, "level": 2}}, {"headings_1": {"content": "URA Management explained that the organisation is focused on closing all revenue collection loopholes by revamping the Business Intelligence tool (e-hub) into a data lake to facilitate big", "page": 151, "level": 4}}]], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Accounting Officer to make all necessary efforts to close revenue collection loopholes to", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer to make all necessary efforts to close revenue collection loopholes to", "page": 151, "level": 2}}, {"headings_1": {"content": "Government to curb tax expenditures in the form of exemptions, allowances rate reliefs among", "page": 151, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ensure sustainable collection of the planned revenue.", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer to make all necessary efforts to close revenue collection loopholes to", "page": 151, "level": 2}}, {"headings_1": {"content": "Government to curb tax expenditures in the form of exemptions, allowances rate reliefs among", "page": 151, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "f) Pending Tax Appeals", "metadata": {"headings": [{"headings_0": {"content": "f) Pending Tax Appeals", "page": 151, "level": 3}}, {"headings_1": {"content": "Accounting Officer to make all necessary efforts to close revenue collection loopholes to", "page": 151, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A review of the tax disputes received and managed by Tax Appeals Tribunal (TAT) revealed that 163 cases with a value of UGX.356.7Bn were pending before the Tribunal. This was attributed to the inadequate numbers of Tribunal members that limit their ability to hear and", "metadata": {"headings": [{"headings_0": {"content": "A review of the tax disputes received and managed by Tax Appeals Tribunal (TAT) revealed that 163 cases with a value of UGX.356.7Bn were pending before the Tribunal. This was attributed to the inadequate numbers of Tribunal members that limit their ability to hear and", "page": 151, "level": 4}}, {"headings_1": {"content": "f) Pending Tax Appeals", "page": 151, "level": 3}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "make timely rulings for all the tax appeals the Tribunal receives timely. Included in the pending", "metadata": {"headings": [{"headings_0": {"content": "A review of the tax disputes received and managed by Tax Appeals Tribunal (TAT) revealed that 163 cases with a value of UGX.356.7Bn were pending before the Tribunal. This was attributed to the inadequate numbers of Tribunal members that limit their ability to hear and", "page": 151, "level": 4}}, {"headings_1": {"content": "f) Pending Tax Appeals", "page": 151, "level": 3}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "cases is one case for VAT and exercise duty amounting to UGX.14.19Bn which has been outstanding for more than 11 years. Below is the ageing list of tax cases;", "metadata": {"headings": [{"headings_0": {"content": "cases is one case for VAT and exercise duty amounting to UGX.14.19Bn which has been outstanding for more than 11 years. Below is the ageing list of tax cases;", "page": 151, "level": 4}}, {"headings_1": {"content": "A review of the tax disputes received and managed by Tax Appeals Tribunal (TAT) revealed that 163 cases with a value of UGX.356.7Bn were pending before the Tribunal. This was attributed to the inadequate numbers of Tribunal members that limit their ability to hear and", "page": 151, "level": 4}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table 63: Ageing analysis for pending cases", "metadata": {"headings": [{"headings_0": {"content": "Table 63: Ageing analysis for pending cases", "page": 151, "level": 2}}, {"headings_1": {"content": "cases is one case for VAT and exercise duty amounting to UGX.14.19Bn which has been outstanding for more than 11 years. Below is the ageing list of tax cases;", "page": 151, "level": 4}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["15", "Cases of more than 2 years", "85.8"], ["23", "Cases above 1 (one) year and less than 2 (two) years", "111.6"], ["125", "Cases below one year", "159.3"], ["163", "**Total**", "**356.7**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 63: Ageing analysis for pending cases", "page": 151, "level": 2}}, {"headings_1": {"content": "cases is one case for VAT and exercise duty amounting to UGX.14.19Bn which has been outstanding for more than 11 years. Below is the ageing list of tax cases;", "page": 151, "level": 4}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No of cases", "Details", "Taxes Amount in contention \u2013 UGX Bn"], "type": "table"}}, {"content": "Source: OAG Analysis", "metadata": {"headings": [{"headings_0": {"content": "Table 63: Ageing analysis for pending cases", "page": 151, "level": 2}}, {"headings_1": {"content": "cases is one case for VAT and exercise duty amounting to UGX.14.19Bn which has been outstanding for more than 11 years. Below is the ageing list of tax cases;", "page": 151, "level": 4}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Long outstanding tax disputes lock potential Government revenue that would have been used", "metadata": {"headings": [{"headings_0": {"content": "Long outstanding tax disputes lock potential Government revenue that would have been used", "page": 151, "level": 2}}, {"headings_1": {"content": "Table 63: Ageing analysis for pending cases", "page": 151, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to deliver services and is a disincentive for effective tax mobilization.", "metadata": {"headings": [{"headings_0": {"content": "Long outstanding tax disputes lock potential Government revenue that would have been used", "page": 151, "level": 2}}, {"headings_1": {"content": "Table 63: Ageing analysis for pending cases", "page": 151, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management explained that mediation has been adopted at the Tribunal and this has helped resolve 70% of the tax disputes. Management further explained that the TAT Act was amended this year in June 2022 to allow for 4 more members. However, the operationalisation", "metadata": {"headings": [{"headings_0": {"content": "Management explained that mediation has been adopted at the Tribunal and this has helped resolve 70% of the tax disputes. Management further explained that the TAT Act was amended this year in June 2022 to allow for 4 more members. However, the operationalisation", "page": 151, "level": 4}}, {"headings_1": {"content": "Long outstanding tax disputes lock potential Government revenue that would have been used", "page": 151, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of this has been pushed to the subsequent year when funds are available. \nI await for the appointment and deployment of the four tribunal members.", "metadata": {"headings": [{"headings_0": {"content": "Management explained that mediation has been adopted at the Tribunal and this has helped resolve 70% of the tax disputes. Management further explained that the TAT Act was amended this year in June 2022 to allow for 4 more members. However, the operationalisation", "page": 151, "level": 4}}, {"headings_1": {"content": "Long outstanding tax disputes lock potential Government revenue that would have been used", "page": 151, "level": 2}}, [{"headings_0": {"content": "Management explained that mediation has been adopted at the Tribunal and this has helped resolve 70% of the tax disputes. Management further explained that the TAT Act was amended this year in June 2022 to allow for 4 more members. However, the operationalisation", "page": 151, "level": 4}}, {"headings_1": {"content": "Long outstanding tax disputes lock potential Government revenue that would have been used", "page": 151, "level": 2}}]], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "g) Inadequacies in handling precious minerals by URA", "metadata": {"headings": [{"headings_0": {"content": "g) Inadequacies in handling precious minerals by URA", "page": 151, "level": 8}}, {"headings_1": {"content": "Management explained that mediation has been adopted at the Tribunal and this has helped resolve 70% of the tax disputes. Management further explained that the TAT Act was amended this year in June 2022 to allow for 4 more members. However, the operationalisation", "page": 151, "level": 4}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the processes of revenue collection of mineral exports and noted that;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the processes of revenue collection of mineral exports and noted that;", "page": 151, "level": 2}}, {"headings_1": {"content": "g) Inadequacies in handling precious minerals by URA", "page": 151, "level": 8}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 I noted that a total of UGX.340Bn in taxes had not been collected from Gold exports valued at UGX.6.962Tn for the year under review. Management attributed non- collection to the Minister\u2019s statutory guidance of staying the implementation of the 5%", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that a total of UGX.340Bn in taxes had not been collected from Gold exports valued at UGX.6.962Tn for the year under review. Management attributed non- collection to the Minister\u2019s statutory guidance of staying the implementation of the 5%", "page": 151, "level": 4}}, {"headings_1": {"content": "I reviewed the processes of revenue collection of mineral exports and noted that;", "page": 151, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "export levy.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that a total of UGX.340Bn in taxes had not been collected from Gold exports valued at UGX.6.962Tn for the year under review. Management attributed non- collection to the Minister\u2019s statutory guidance of staying the implementation of the 5%", "page": 151, "level": 4}}, {"headings_1": {"content": "I reviewed the processes of revenue collection of mineral exports and noted that;", "page": 151, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 There was no documented step-wise processes on how the importation and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was no documented step-wise processes on how the importation and", "page": 151, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that a total of UGX.340Bn in taxes had not been collected from Gold exports valued at UGX.6.962Tn for the year under review. Management attributed non- collection to the Minister\u2019s statutory guidance of staying the implementation of the 5%", "page": 151, "level": 4}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "exportation of precious minerals should be handled by the customs officials. The processes are not embedded in the customs business compendium despite precious", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was no documented step-wise processes on how the importation and", "page": 151, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that a total of UGX.340Bn in taxes had not been collected from Gold exports valued at UGX.6.962Tn for the year under review. Management attributed non- collection to the Minister\u2019s statutory guidance of staying the implementation of the 5%", "page": 151, "level": 4}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "minerals being of high value, exposing the Authority to a risk of loss of revenue.", "metadata": {"headings": [{"headings_0": {"content": "minerals being of high value, exposing the Authority to a risk of loss of revenue.", "page": 151, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was no documented step-wise processes on how the importation and", "page": 151, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "134", "metadata": {"headings": [{"headings_0": {"content": "minerals being of high value, exposing the Authority to a risk of loss of revenue.", "page": 151, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was no documented step-wise processes on how the importation and", "page": 151, "level": 2}}], "page": 151, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the exportation of Gold was being processed manually, with only two", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the exportation of Gold was being processed manually, with only two", "page": 152, "level": 2}}, {"headings_1": {"content": "minerals being of high value, exposing the Authority to a risk of loss of revenue.", "page": 151, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "entries captured during the year under review. \nThe Government is at risk of loss of revenue if the Minister\u2019s statutory guidance is not reviewed and the processes are not enhanced.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the exportation of Gold was being processed manually, with only two", "page": 152, "level": 2}}, {"headings_1": {"content": "minerals being of high value, exposing the Authority to a risk of loss of revenue.", "page": 151, "level": 2}}, [{"headings_0": {"content": "\uf0b7 I noted that the exportation of Gold was being processed manually, with only two", "page": 152, "level": 2}}, {"headings_1": {"content": "minerals being of high value, exposing the Authority to a risk of loss of revenue.", "page": 151, "level": 2}}]], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to streamline documentation of mineral imports and exports and engage the Minister responsible to enforce the Mining (Amendment) Act 2021. In addition,", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to streamline documentation of mineral imports and exports and engage the Minister responsible to enforce the Mining (Amendment) Act 2021. In addition,", "page": 152, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that the exportation of Gold was being processed manually, with only two", "page": 152, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the Authority should initiate to recover the taxes due up to the date when the new law became effective.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to streamline documentation of mineral imports and exports and engage the Minister responsible to enforce the Mining (Amendment) Act 2021. In addition,", "page": 152, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that the exportation of Gold was being processed manually, with only two", "page": 152, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "h) Weaknesses in management of digital stamps", "metadata": {"headings": [{"headings_0": {"content": "h) Weaknesses in management of digital stamps", "page": 152, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to streamline documentation of mineral imports and exports and engage the Minister responsible to enforce the Mining (Amendment) Act 2021. In addition,", "page": 152, "level": 4}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UNBS / URA and a Supplier executed a framework contract for the supply, implementation, training, commissioning, support and maintenance of a DTS Solution, dated 4th October 2018,", "metadata": {"headings": [{"headings_0": {"content": "UNBS / URA and a Supplier executed a framework contract for the supply, implementation, training, commissioning, support and maintenance of a DTS Solution, dated 4th October 2018,", "page": 152, "level": 4}}, {"headings_1": {"content": "h) Weaknesses in management of digital stamps", "page": 152, "level": 8}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "for a period of five (5) years, effective from the Go-Live Date at the unit prices specified in", "metadata": {"headings": [{"headings_0": {"content": "UNBS / URA and a Supplier executed a framework contract for the supply, implementation, training, commissioning, support and maintenance of a DTS Solution, dated 4th October 2018,", "page": 152, "level": 4}}, {"headings_1": {"content": "h) Weaknesses in management of digital stamps", "page": 152, "level": 8}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the Contract. The DTS solution involves affixing digital stamps (specialised paper stamps or", "metadata": {"headings": [{"headings_0": {"content": "the Contract. The DTS solution involves affixing digital stamps (specialised paper stamps or", "page": 152, "level": 2}}, {"headings_1": {"content": "UNBS / URA and a Supplier executed a framework contract for the supply, implementation, training, commissioning, support and maintenance of a DTS Solution, dated 4th October 2018,", "page": 152, "level": 4}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "digital imprints) on all excisable gazetted products as and when they are manufactured or", "metadata": {"headings": [{"headings_0": {"content": "the Contract. The DTS solution involves affixing digital stamps (specialised paper stamps or", "page": 152, "level": 2}}, {"headings_1": {"content": "UNBS / URA and a Supplier executed a framework contract for the supply, implementation, training, commissioning, support and maintenance of a DTS Solution, dated 4th October 2018,", "page": 152, "level": 4}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "imported with information being transferred to URA in near real-time. The solution enables", "metadata": {"headings": [{"headings_0": {"content": "imported with information being transferred to URA in near real-time. The solution enables", "page": 152, "level": 2}}, {"headings_1": {"content": "the Contract. The DTS solution involves affixing digital stamps (specialised paper stamps or", "page": 152, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the tracking and tracing of the product throughout the supply chain. \nThe digital stamp fees are collected by URA and remitted to the Supplier. The fees structure", "metadata": {"headings": [{"headings_0": {"content": "imported with information being transferred to URA in near real-time. The solution enables", "page": 152, "level": 2}}, {"headings_1": {"content": "the Contract. The DTS solution involves affixing digital stamps (specialised paper stamps or", "page": 152, "level": 2}}, [{"headings_0": {"content": "imported with information being transferred to URA in near real-time. The solution enables", "page": 152, "level": 2}}, {"headings_1": {"content": "the Contract. The DTS solution involves affixing digital stamps (specialised paper stamps or", "page": 152, "level": 2}}]], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "varies from commodity to commodity but includes UGX.3 for UNBS conformity stamps. I", "metadata": {"headings": [{"headings_0": {"content": "varies from commodity to commodity but includes UGX.3 for UNBS conformity stamps. I", "page": 152, "level": 2}}, {"headings_1": {"content": "imported with information being transferred to URA in near real-time. The solution enables", "page": 152, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "reviewed the contract and noted that there was delayed implementation of the conformity", "metadata": {"headings": [{"headings_0": {"content": "varies from commodity to commodity but includes UGX.3 for UNBS conformity stamps. I", "page": 152, "level": 2}}, {"headings_1": {"content": "imported with information being transferred to URA in near real-time. The solution enables", "page": 152, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "stamps by Uganda National Bureau of Standards (UNBS) because of lack of the regulations.", "metadata": {"headings": [{"headings_0": {"content": "stamps by Uganda National Bureau of Standards (UNBS) because of lack of the regulations.", "page": 152, "level": 2}}, {"headings_1": {"content": "varies from commodity to commodity but includes UGX.3 for UNBS conformity stamps. I", "page": 152, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management attributed this delay to the long process of formulating regulations as required", "metadata": {"headings": [{"headings_0": {"content": "Management attributed this delay to the long process of formulating regulations as required", "page": 152, "level": 2}}, {"headings_1": {"content": "stamps by Uganda National Bureau of Standards (UNBS) because of lack of the regulations.", "page": 152, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "by the law. As a result, UNBS has failed to claim the conformity stamp levy totalling", "metadata": {"headings": [{"headings_0": {"content": "Management attributed this delay to the long process of formulating regulations as required", "page": 152, "level": 2}}, {"headings_1": {"content": "stamps by Uganda National Bureau of Standards (UNBS) because of lack of the regulations.", "page": 152, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "UGX.19.754Bn.", "metadata": {"headings": [{"headings_0": {"content": "UGX.19.754Bn.", "page": 152, "level": 3}}, {"headings_1": {"content": "Management attributed this delay to the long process of formulating regulations as required", "page": 152, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Failure to implement Digital Conformity Stamps not only affects UNBS revenue performance", "metadata": {"headings": [{"headings_0": {"content": "UGX.19.754Bn.", "page": 152, "level": 3}}, {"headings_1": {"content": "Management attributed this delay to the long process of formulating regulations as required", "page": 152, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "but also derails the Governments focus on ensuring compliance to Quality Standards aimed at", "metadata": {"headings": [{"headings_0": {"content": "but also derails the Governments focus on ensuring compliance to Quality Standards aimed at", "page": 152, "level": 2}}, {"headings_1": {"content": "UGX.19.754Bn.", "page": 152, "level": 3}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "reducing substandard items in the market.", "metadata": {"headings": [{"headings_0": {"content": "but also derails the Governments focus on ensuring compliance to Quality Standards aimed at", "page": 152, "level": 2}}, {"headings_1": {"content": "UGX.19.754Bn.", "page": 152, "level": 3}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to expedite formulation of the Digital Conformity Stamps Regulations.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to expedite formulation of the Digital Conformity Stamps Regulations.", "page": 152, "level": 4}}, {"headings_1": {"content": "but also derails the Governments focus on ensuring compliance to Quality Standards aimed at", "page": 152, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "i) Cancellation of Loan for Construction of Muzizi Hydropower plant", "metadata": {"headings": [{"headings_0": {"content": "i) Cancellation of Loan for Construction of Muzizi Hydropower plant", "page": 152, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to expedite formulation of the Digital Conformity Stamps Regulations.", "page": 152, "level": 4}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In the year 2016, the GOU signed financing agreements with the ADF and KFW to fund the construction of a hydropower plant in Muzizi the project was for the construction of a 45 MW", "metadata": {"headings": [{"headings_0": {"content": "i) Cancellation of Loan for Construction of Muzizi Hydropower plant", "page": 152, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to expedite formulation of the Digital Conformity Stamps Regulations.", "page": 152, "level": 4}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Muzizi hydropower plant in western Uganda, intending to improve the electricity supply to the", "metadata": {"headings": [{"headings_0": {"content": "Muzizi hydropower plant in western Uganda, intending to improve the electricity supply to the", "page": 152, "level": 2}}, {"headings_1": {"content": "i) Cancellation of Loan for Construction of Muzizi Hydropower plant", "page": 152, "level": 8}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "growing economy and the households. \nIn my report for FY 2019/2020, I pointed out the challenges of under-absorption of funds for this project and in the report for FY 2020/2021, I further pointed out the losses associated with the failure to absorb the said loan.", "metadata": {"headings": [{"headings_0": {"content": "Muzizi hydropower plant in western Uganda, intending to improve the electricity supply to the", "page": 152, "level": 2}}, {"headings_1": {"content": "i) Cancellation of Loan for Construction of Muzizi Hydropower plant", "page": 152, "level": 8}}, [{"headings_0": {"content": "Muzizi hydropower plant in western Uganda, intending to improve the electricity supply to the", "page": 152, "level": 2}}, {"headings_1": {"content": "i) Cancellation of Loan for Construction of Muzizi Hydropower plant", "page": 152, "level": 8}}]], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In a letter dated 22 nd February 2022, the Minister sought to cancel the loan agreement entered", "metadata": {"headings": [{"headings_0": {"content": "In a letter dated 22 nd February 2022, the Minister sought to cancel the loan agreement entered", "page": 152, "level": 2}}, {"headings_1": {"content": "Muzizi hydropower plant in western Uganda, intending to improve the electricity supply to the", "page": 152, "level": 2}}], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "into with KFW. In a letter dated 11th May 2022, the KFW acknowledged and agreed to the cancellation of the loan. \n135 \nI noted that the GOU in the FY 2020/21 decided to cancel three loans that had been contracted, as shown in the Table below;", "metadata": {"headings": [{"headings_0": {"content": "In a letter dated 22 nd February 2022, the Minister sought to cancel the loan agreement entered", "page": 152, "level": 2}}, {"headings_1": {"content": "Muzizi hydropower plant in western Uganda, intending to improve the electricity supply to the", "page": 152, "level": 2}}, [{"headings_0": {"content": "In a letter dated 22 nd February 2022, the Minister sought to cancel the loan agreement entered", "page": 152, "level": 2}}, {"headings_1": {"content": "Muzizi hydropower plant in western Uganda, intending to improve the electricity supply to the", "page": 152, "level": 2}}], [{"headings_0": {"content": "In a letter dated 22 nd February 2022, the Minister sought to cancel the loan agreement entered", "page": 152, "level": 2}}, {"headings_1": {"content": "Muzizi hydropower plant in western Uganda, intending to improve the electricity supply to the", "page": 152, "level": 2}}]], "page": 152, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 64: Cancelled loans", "metadata": {"headings": [{"headings_0": {"content": "Table 64: Cancelled loans", "page": 153, "level": 2}}, {"headings_1": {"content": "In a letter dated 22 nd February 2022, the Minister sought to cancel the loan agreement entered", "page": 152, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Construction of Muzizi Hydropower Plant", "40", "25 November 2016"], ["**2**", "Construction of Muzizi Hydropower Plant", "45", "09 December 2016"], ["**3**", "KfW Grant Finance (Euros)", "5.36", "22 September 2015"], ["", "**TOTAL**", "**90.36**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 64: Cancelled loans", "page": 153, "level": 2}}, {"headings_1": {"content": "In a letter dated 22 nd February 2022, the Minister sought to cancel the loan agreement entered", "page": 152, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S N", "Loan particulars", "Loan Amount (Euro- Mn)", "Date of signing"], "type": "table"}}, {"content": "The following observations were noted;", "metadata": {"headings": [{"headings_0": {"content": "Table 64: Cancelled loans", "page": 153, "level": 2}}, {"headings_1": {"content": "In a letter dated 22 nd February 2022, the Minister sought to cancel the loan agreement entered", "page": 152, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 153, "level": 2}}, {"headings_1": {"content": "Table 64: Cancelled loans", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that from the date of execution of the said loan to the cancellation, the GoU had", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 153, "level": 2}}, {"headings_1": {"content": "Table 64: Cancelled loans", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "paid to the KFW a total of UGX.3.967Bn in commission fees for unutilised funds. This", "metadata": {"headings": [{"headings_0": {"content": "paid to the KFW a total of UGX.3.967Bn in commission fees for unutilised funds. This", "page": 153, "level": 2}}, {"headings_1": {"content": "i.", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in effect caused a financial loss to the GOU of the said amount as there was no benefit for the said money. The failure to absorb the funds therefore can be categorised as a nugatory expense.", "metadata": {"headings": [{"headings_0": {"content": "paid to the KFW a total of UGX.3.967Bn in commission fees for unutilised funds. This", "page": 153, "level": 2}}, {"headings_1": {"content": "i.", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 153, "level": 2}}, {"headings_1": {"content": "paid to the KFW a total of UGX.3.967Bn in commission fees for unutilised funds. This", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In a letter dated 14th July 2022, the KFW indicated that the total amount payable for the", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 153, "level": 2}}, {"headings_1": {"content": "paid to the KFW a total of UGX.3.967Bn in commission fees for unutilised funds. This", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "cancellation of the loan would be Euro.1,171,875 as cancellation and commitment fees. The said letter was countersigned by the Minister of Finance on 11 th July 2022.", "metadata": {"headings": [{"headings_0": {"content": "cancellation of the loan would be Euro.1,171,875 as cancellation and commitment fees. The said letter was countersigned by the Minister of Finance on 11 th July 2022.", "page": 153, "level": 4}}, {"headings_1": {"content": "ii.", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "iii.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 153, "level": 2}}, {"headings_1": {"content": "cancellation of the loan would be Euro.1,171,875 as cancellation and commitment fees. The said letter was countersigned by the Minister of Finance on 11 th July 2022.", "page": 153, "level": 4}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The audit noted that the initial agreement entered into by the GOU and the KFW had a", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 153, "level": 2}}, {"headings_1": {"content": "cancellation of the loan would be Euro.1,171,875 as cancellation and commitment fees. The said letter was countersigned by the Minister of Finance on 11 th July 2022.", "page": 153, "level": 4}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "draw-down period of 30th December 2021. Following the lapse of the draw-down period, the government successfully secured a renewal of the facility. The same facility was subsequently cancelled which cost the GOU a total of Euro.1,171,875 (Equivalent to UGX.4.657Bn). This payment amounts to an unnecessary payment which could have", "metadata": {"headings": [{"headings_0": {"content": "draw-down period of 30th December 2021. Following the lapse of the draw-down period, the government successfully secured a renewal of the facility. The same facility was subsequently cancelled which cost the GOU a total of Euro.1,171,875 (Equivalent to UGX.4.657Bn). This payment amounts to an unnecessary payment which could have", "page": 153, "level": 4}}, {"headings_1": {"content": "iii.", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "been avoided either by allowing the facility to lapse or not renewing it before cancellation.", "metadata": {"headings": [{"headings_0": {"content": "draw-down period of 30th December 2021. Following the lapse of the draw-down period, the government successfully secured a renewal of the facility. The same facility was subsequently cancelled which cost the GOU a total of Euro.1,171,875 (Equivalent to UGX.4.657Bn). This payment amounts to an unnecessary payment which could have", "page": 153, "level": 4}}, {"headings_1": {"content": "iii.", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iv. There is no evidence that the Minister sought the advice of the Attorney general before", "metadata": {"headings": [{"headings_0": {"content": "iv. There is no evidence that the Minister sought the advice of the Attorney general before", "page": 153, "level": 4}}, {"headings_1": {"content": "draw-down period of 30th December 2021. Following the lapse of the draw-down period, the government successfully secured a renewal of the facility. The same facility was subsequently cancelled which cost the GOU a total of Euro.1,171,875 (Equivalent to UGX.4.657Bn). This payment amounts to an unnecessary payment which could have", "page": 153, "level": 4}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the cancellation process was undertaken.", "metadata": {"headings": [{"headings_0": {"content": "iv. There is no evidence that the Minister sought the advice of the Attorney general before", "page": 153, "level": 4}}, {"headings_1": {"content": "draw-down period of 30th December 2021. Following the lapse of the draw-down period, the government successfully secured a renewal of the facility. The same facility was subsequently cancelled which cost the GOU a total of Euro.1,171,875 (Equivalent to UGX.4.657Bn). This payment amounts to an unnecessary payment which could have", "page": 153, "level": 4}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "v.", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 153, "level": 2}}, {"headings_1": {"content": "iv. There is no evidence that the Minister sought the advice of the Attorney general before", "page": 153, "level": 4}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A review of the status reports provided to the MOFPED by UEGCL on the execution of", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 153, "level": 2}}, {"headings_1": {"content": "iv. There is no evidence that the Minister sought the advice of the Attorney general before", "page": 153, "level": 4}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the project revealed that the UEGCL had expensed some funds totalling UGX.2.695Bn", "metadata": {"headings": [{"headings_0": {"content": "the project revealed that the UEGCL had expensed some funds totalling UGX.2.695Bn", "page": 153, "level": 2}}, {"headings_1": {"content": "v.", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "towards the compensation of Project Affected Persons (PAPs) and acquisition of land.", "metadata": {"headings": [{"headings_0": {"content": "the project revealed that the UEGCL had expensed some funds totalling UGX.2.695Bn", "page": 153, "level": 2}}, {"headings_1": {"content": "v.", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This indicates that the additional expense of GOU if not properly secured could also be", "metadata": {"headings": [{"headings_0": {"content": "This indicates that the additional expense of GOU if not properly secured could also be", "page": 153, "level": 2}}, {"headings_1": {"content": "the project revealed that the UEGCL had expensed some funds totalling UGX.2.695Bn", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a nugatory expenditure by government.", "metadata": {"headings": [{"headings_0": {"content": "This indicates that the additional expense of GOU if not properly secured could also be", "page": 153, "level": 2}}, {"headings_1": {"content": "the project revealed that the UEGCL had expensed some funds totalling UGX.2.695Bn", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The continued delays in absorbing the loan amounts will continue to expose GOU to", "metadata": {"headings": [{"headings_0": {"content": "The continued delays in absorbing the loan amounts will continue to expose GOU to", "page": 153, "level": 2}}, {"headings_1": {"content": "This indicates that the additional expense of GOU if not properly secured could also be", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "unnecessary payments of commission fees which could have been avoided. \nI advised Government to ensure the absorption of all loans to mitigate the risk of losses in form of commission fees for un-disbursed funds.", "metadata": {"headings": [{"headings_0": {"content": "The continued delays in absorbing the loan amounts will continue to expose GOU to", "page": 153, "level": 2}}, {"headings_1": {"content": "This indicates that the additional expense of GOU if not properly secured could also be", "page": 153, "level": 2}}, [{"headings_0": {"content": "The continued delays in absorbing the loan amounts will continue to expose GOU to", "page": 153, "level": 2}}, {"headings_1": {"content": "This indicates that the additional expense of GOU if not properly secured could also be", "page": 153, "level": 2}}]], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "j)", "metadata": {"headings": [{"headings_0": {"content": "j)", "page": 153, "level": 3}}, {"headings_1": {"content": "The continued delays in absorbing the loan amounts will continue to expose GOU to", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Rehabilitation of the Tororo-Gulu Railway Line", "metadata": {"headings": [{"headings_0": {"content": "j)", "page": 153, "level": 3}}, {"headings_1": {"content": "The continued delays in absorbing the loan amounts will continue to expose GOU to", "page": 153, "level": 2}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The European Union and the Government of Uganda are supporting the development initiative for Northern Uganda through the rehabilitation of the Tororo - Gulu railway line, which", "metadata": {"headings": [{"headings_0": {"content": "The European Union and the Government of Uganda are supporting the development initiative for Northern Uganda through the rehabilitation of the Tororo - Gulu railway line, which", "page": 153, "level": 4}}, {"headings_1": {"content": "j)", "page": 153, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "commenced in March 2020 and is expected to be completed in the second half of 2023. The total cost project cost including supervision and resettlement action plan among others", "metadata": {"headings": [{"headings_0": {"content": "The European Union and the Government of Uganda are supporting the development initiative for Northern Uganda through the rehabilitation of the Tororo - Gulu railway line, which", "page": 153, "level": 4}}, {"headings_1": {"content": "j)", "page": 153, "level": 3}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "amounts to Euros 47.6 million, of which the Government of Uganda will contribute Euros 26.1 million (UGX.113) and the European Union Euros 21.5 million (UGX.93 Bn).", "metadata": {"headings": [{"headings_0": {"content": "amounts to Euros 47.6 million, of which the Government of Uganda will contribute Euros 26.1 million (UGX.113) and the European Union Euros 21.5 million (UGX.93 Bn).", "page": 153, "level": 4}}, {"headings_1": {"content": "The European Union and the Government of Uganda are supporting the development initiative for Northern Uganda through the rehabilitation of the Tororo - Gulu railway line, which", "page": 153, "level": 4}}], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "136 \nThe Tororo \u2013 Gulu Railway Line will go a long way to divert cargo from road to rail and create an alternative mode of transport which is cheaper and more environmentally friendly because of less emission of green gasses. This route will also provide a link between the port of Mombasa and Northern and Eastern Uganda, as well as South Sudan and the Democratic Republic of Congo", "metadata": {"headings": [{"headings_0": {"content": "amounts to Euros 47.6 million, of which the Government of Uganda will contribute Euros 26.1 million (UGX.113) and the European Union Euros 21.5 million (UGX.93 Bn).", "page": 153, "level": 4}}, {"headings_1": {"content": "The European Union and the Government of Uganda are supporting the development initiative for Northern Uganda through the rehabilitation of the Tororo - Gulu railway line, which", "page": 153, "level": 4}}, [{"headings_0": {"content": "amounts to Euros 47.6 million, of which the Government of Uganda will contribute Euros 26.1 million (UGX.113) and the European Union Euros 21.5 million (UGX.93 Bn).", "page": 153, "level": 4}}, {"headings_1": {"content": "The European Union and the Government of Uganda are supporting the development initiative for Northern Uganda through the rehabilitation of the Tororo - Gulu railway line, which", "page": 153, "level": 4}}]], "page": 153, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "On 16th December 2019, The Government of Uganda signed a grant financing agreement of up to 34.6 million Euros with the European Commission. The grant termination date was 10th", "metadata": {"headings": [{"headings_0": {"content": "On 16th December 2019, The Government of Uganda signed a grant financing agreement of up to 34.6 million Euros with the European Commission. The grant termination date was 10th", "page": 154, "level": 4}}, {"headings_1": {"content": "amounts to Euros 47.6 million, of which the Government of Uganda will contribute Euros 26.1 million (UGX.113) and the European Union Euros 21.5 million (UGX.93 Bn).", "page": 153, "level": 4}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "December 2023. I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "On 16th December 2019, The Government of Uganda signed a grant financing agreement of up to 34.6 million Euros with the European Commission. The grant termination date was 10th", "page": 154, "level": 4}}, {"headings_1": {"content": "amounts to Euros 47.6 million, of which the Government of Uganda will contribute Euros 26.1 million (UGX.113) and the European Union Euros 21.5 million (UGX.93 Bn).", "page": 153, "level": 4}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "k) Failure to honour GOU co-financing obligation leading to termination", "metadata": {"headings": [{"headings_0": {"content": "k) Failure to honour GOU co-financing obligation leading to termination", "page": 154, "level": 8}}, {"headings_1": {"content": "On 16th December 2019, The Government of Uganda signed a grant financing agreement of up to 34.6 million Euros with the European Commission. The grant termination date was 10th", "page": 154, "level": 4}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In the Grant agreement signed between the GOU and the EU the parties resolved that the", "metadata": {"headings": [{"headings_0": {"content": "k) Failure to honour GOU co-financing obligation leading to termination", "page": 154, "level": 8}}, {"headings_1": {"content": "On 16th December 2019, The Government of Uganda signed a grant financing agreement of up to 34.6 million Euros with the European Commission. The grant termination date was 10th", "page": 154, "level": 4}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "total cost of the project would be Euros.34,600,000 of which the GOU would be responsible for the financing of a total of Euros.13,100,000.", "metadata": {"headings": [{"headings_0": {"content": "total cost of the project would be Euros.34,600,000 of which the GOU would be responsible for the financing of a total of Euros.13,100,000.", "page": 154, "level": 4}}, {"headings_1": {"content": "k) Failure to honour GOU co-financing obligation leading to termination", "page": 154, "level": 8}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Contrary to article 65.1 of the grant agreement, GOU defaulted on their contribution to payment of the contractor. This resulted in the termination of the contract by the contractor. By the time of termination, Euros.3,112,726.52 was due to the contractor. As at 30th August", "metadata": {"headings": [{"headings_0": {"content": "Contrary to article 65.1 of the grant agreement, GOU defaulted on their contribution to payment of the contractor. This resulted in the termination of the contract by the contractor. By the time of termination, Euros.3,112,726.52 was due to the contractor. As at 30th August", "page": 154, "level": 4}}, {"headings_1": {"content": "total cost of the project would be Euros.34,600,000 of which the GOU would be responsible for the financing of a total of Euros.13,100,000.", "page": 154, "level": 4}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2022, only 15.47% work had been completed. Article 65.3 states that in the event of such termination, the contracting authority shall pay the contractor for any loss or damage the", "metadata": {"headings": [{"headings_0": {"content": "Contrary to article 65.1 of the grant agreement, GOU defaulted on their contribution to payment of the contractor. This resulted in the termination of the contract by the contractor. By the time of termination, Euros.3,112,726.52 was due to the contractor. As at 30th August", "page": 154, "level": 4}}, {"headings_1": {"content": "total cost of the project would be Euros.34,600,000 of which the GOU would be responsible for the financing of a total of Euros.13,100,000.", "page": 154, "level": 4}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "contractor may have suffered. The maximum amount shall be 10% of the contract price.", "metadata": {"headings": [{"headings_0": {"content": "contractor may have suffered. The maximum amount shall be 10% of the contract price.", "page": 154, "level": 2}}, {"headings_1": {"content": "Contrary to article 65.1 of the grant agreement, GOU defaulted on their contribution to payment of the contractor. This resulted in the termination of the contract by the contractor. By the time of termination, Euros.3,112,726.52 was due to the contractor. As at 30th August", "page": 154, "level": 4}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "As a result of the termination, the Government of Uganda will incur termination damages up to 10% (Euros.3,933,775.6). According to the Monthly progress report no. 34 of August 2022, Termination claim 3 had not yet been submitted by the contractor for final determination and estimation of amounts due. A review of the Treasury Operations financial statement indicated", "metadata": {"headings": [{"headings_0": {"content": "As a result of the termination, the Government of Uganda will incur termination damages up to 10% (Euros.3,933,775.6). According to the Monthly progress report no. 34 of August 2022, Termination claim 3 had not yet been submitted by the contractor for final determination and estimation of amounts due. A review of the Treasury Operations financial statement indicated", "page": 154, "level": 4}}, {"headings_1": {"content": "contractor may have suffered. The maximum amount shall be 10% of the contract price.", "page": 154, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "that no contingent liability had been provided for/ disclosed with respect to the outstanding claim.", "metadata": {"headings": [{"headings_0": {"content": "As a result of the termination, the Government of Uganda will incur termination damages up to 10% (Euros.3,933,775.6). According to the Monthly progress report no. 34 of August 2022, Termination claim 3 had not yet been submitted by the contractor for final determination and estimation of amounts due. A review of the Treasury Operations financial statement indicated", "page": 154, "level": 4}}, {"headings_1": {"content": "contractor may have suffered. The maximum amount shall be 10% of the contract price.", "page": 154, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advise the Accounting Officer to provide for the liability in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "I advise the Accounting Officer to provide for the liability in the financial statements.", "page": 154, "level": 2}}, {"headings_1": {"content": "As a result of the termination, the Government of Uganda will incur termination damages up to 10% (Euros.3,933,775.6). According to the Monthly progress report no. 34 of August 2022, Termination claim 3 had not yet been submitted by the contractor for final determination and estimation of amounts due. A review of the Treasury Operations financial statement indicated", "page": 154, "level": 4}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "l) Conflict of PFMA and Financial Institutions Act", "metadata": {"headings": [{"headings_0": {"content": "l) Conflict of PFMA and Financial Institutions Act", "page": 154, "level": 1}}, {"headings_1": {"content": "I advise the Accounting Officer to provide for the liability in the financial statements.", "page": 154, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Sections 35 and 81 of the PFMA 2015 provide guidance on the processes and procedures to be taken when executing a proposal to write off a public asset by the GOU. This indicates that", "metadata": {"headings": [{"headings_0": {"content": "l) Conflict of PFMA and Financial Institutions Act", "page": 154, "level": 1}}, {"headings_1": {"content": "I advise the Accounting Officer to provide for the liability in the financial statements.", "page": 154, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "unless the Parliament resolves and authorizes a write-off of any asset, no write-off can be", "metadata": {"headings": [{"headings_0": {"content": "unless the Parliament resolves and authorizes a write-off of any asset, no write-off can be", "page": 154, "level": 2}}, {"headings_1": {"content": "l) Conflict of PFMA and Financial Institutions Act", "page": 154, "level": 1}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "undertaken with the limited exception of a write-off by the minister under section 35(4).", "metadata": {"headings": [{"headings_0": {"content": "unless the Parliament resolves and authorizes a write-off of any asset, no write-off can be", "page": 154, "level": 2}}, {"headings_1": {"content": "l) Conflict of PFMA and Financial Institutions Act", "page": 154, "level": 1}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Financial Institutions (Credit Classification and Provisioning) Regulations, 2005 guides the", "metadata": {"headings": [{"headings_0": {"content": "The Financial Institutions (Credit Classification and Provisioning) Regulations, 2005 guides the", "page": 154, "level": 2}}, {"headings_1": {"content": "unless the Parliament resolves and authorizes a write-off of any asset, no write-off can be", "page": 154, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "different Financial institutions including the public banks on the classification of different", "metadata": {"headings": [{"headings_0": {"content": "The Financial Institutions (Credit Classification and Provisioning) Regulations, 2005 guides the", "page": 154, "level": 2}}, {"headings_1": {"content": "unless the Parliament resolves and authorizes a write-off of any asset, no write-off can be", "page": 154, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "facilities. The regulation provides for the write-off of capital after it reaches a loss", "metadata": {"headings": [{"headings_0": {"content": "facilities. The regulation provides for the write-off of capital after it reaches a loss", "page": 154, "level": 2}}, {"headings_1": {"content": "The Financial Institutions (Credit Classification and Provisioning) Regulations, 2005 guides the", "page": 154, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "classification. This has an effect on the capital of the company and in effect the position of", "metadata": {"headings": [{"headings_0": {"content": "facilities. The regulation provides for the write-off of capital after it reaches a loss", "page": 154, "level": 2}}, {"headings_1": {"content": "The Financial Institutions (Credit Classification and Provisioning) Regulations, 2005 guides the", "page": 154, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "GOU shareholding for the banks in which the GOU has interests.", "metadata": {"headings": [{"headings_0": {"content": "GOU shareholding for the banks in which the GOU has interests.", "page": 154, "level": 2}}, {"headings_1": {"content": "facilities. The regulation provides for the write-off of capital after it reaches a loss", "page": 154, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The conflict in laws has resulted in uncertainty in the decision-making on how to address", "metadata": {"headings": [{"headings_0": {"content": "The conflict in laws has resulted in uncertainty in the decision-making on how to address", "page": 154, "level": 2}}, {"headings_1": {"content": "GOU shareholding for the banks in which the GOU has interests.", "page": 154, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "losses in Financial institutions.", "metadata": {"headings": [{"headings_0": {"content": "The conflict in laws has resulted in uncertainty in the decision-making on how to address", "page": 154, "level": 2}}, {"headings_1": {"content": "GOU shareholding for the banks in which the GOU has interests.", "page": 154, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management is advised to liaise with relevant stakeholders and reconcile the position of the law.", "metadata": {"headings": [{"headings_0": {"content": "Management is advised to liaise with relevant stakeholders and reconcile the position of the law.", "page": 154, "level": 4}}, {"headings_1": {"content": "The conflict in laws has resulted in uncertainty in the decision-making on how to address", "page": 154, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "137", "metadata": {"headings": [{"headings_0": {"content": "Management is advised to liaise with relevant stakeholders and reconcile the position of the law.", "page": 154, "level": 4}}, {"headings_1": {"content": "The conflict in laws has resulted in uncertainty in the decision-making on how to address", "page": 154, "level": 2}}], "page": 154, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "7.0. ENERGY SECTOR", "metadata": {"headings": [{"headings_0": {"content": "7.0. ENERGY SECTOR", "page": 155, "level": 3}}, {"headings_1": {"content": "Management is advised to liaise with relevant stakeholders and reconcile the position of the law.", "page": 154, "level": 4}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 155, "level": 3}}, {"headings_1": {"content": "7.0. ENERGY SECTOR", "page": 155, "level": 3}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Rampant Vandalism of the Electricity Infrastructure \nI noted cases of increased vandalism on UETCL\u2019s installations specifically the transmission lines, substations and towers. Examples of stations which have been vandalised include;", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 155, "level": 3}}, {"headings_1": {"content": "7.0. ENERGY SECTOR", "page": 155, "level": 3}}, [{"headings_0": {"content": "a)", "page": 155, "level": 3}}, {"headings_1": {"content": "7.0. ENERGY SECTOR", "page": 155, "level": 3}}]], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Namanve substation - theft of capacitor banks, Queen\u2019s way substation - theft of copper cables, Soroti substation - theft of transformer oil, NELSAP Transmission Line - destruction of", "metadata": {"headings": [{"headings_0": {"content": "Namanve substation - theft of capacitor banks, Queen\u2019s way substation - theft of copper cables, Soroti substation - theft of transformer oil, NELSAP Transmission Line - destruction of", "page": 155, "level": 4}}, {"headings_1": {"content": "a)", "page": 155, "level": 3}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "towers and vandalism.", "metadata": {"headings": [{"headings_0": {"content": "Namanve substation - theft of capacitor banks, Queen\u2019s way substation - theft of copper cables, Soroti substation - theft of transformer oil, NELSAP Transmission Line - destruction of", "page": 155, "level": 4}}, {"headings_1": {"content": "a)", "page": 155, "level": 3}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In the FY 2021/22 UETCL incurred UGX 494.15Mn to purchase Galvanized Angle bars to replace vandalized tower members excluding replacement costs. Further analysis revealed that the company also incurred UGX 1.56Bn in replacement costs on assorted transmission", "metadata": {"headings": [{"headings_0": {"content": "In the FY 2021/22 UETCL incurred UGX 494.15Mn to purchase Galvanized Angle bars to replace vandalized tower members excluding replacement costs. Further analysis revealed that the company also incurred UGX 1.56Bn in replacement costs on assorted transmission", "page": 155, "level": 4}}, {"headings_1": {"content": "Namanve substation - theft of capacitor banks, Queen\u2019s way substation - theft of copper cables, Soroti substation - theft of transformer oil, NELSAP Transmission Line - destruction of", "page": 155, "level": 4}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "line items vandalized between 2017 and 2021.", "metadata": {"headings": [{"headings_0": {"content": "In the FY 2021/22 UETCL incurred UGX 494.15Mn to purchase Galvanized Angle bars to replace vandalized tower members excluding replacement costs. Further analysis revealed that the company also incurred UGX 1.56Bn in replacement costs on assorted transmission", "page": 155, "level": 4}}, {"headings_1": {"content": "Namanve substation - theft of capacitor banks, Queen\u2019s way substation - theft of copper cables, Soroti substation - theft of transformer oil, NELSAP Transmission Line - destruction of", "page": 155, "level": 4}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "According to a management report, 135 towers were vandalised and re-instated in the period between May 2021 and June 2022. In the last four (4) months preceding December 2022,", "metadata": {"headings": [{"headings_0": {"content": "According to a management report, 135 towers were vandalised and re-instated in the period between May 2021 and June 2022. In the last four (4) months preceding December 2022,", "page": 155, "level": 4}}, {"headings_1": {"content": "In the FY 2021/22 UETCL incurred UGX 494.15Mn to purchase Galvanized Angle bars to replace vandalized tower members excluding replacement costs. Further analysis revealed that the company also incurred UGX 1.56Bn in replacement costs on assorted transmission", "page": 155, "level": 4}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "255 (53% of the prior year number) had been vandalised and reinstated.", "metadata": {"headings": [{"headings_0": {"content": "According to a management report, 135 towers were vandalised and re-instated in the period between May 2021 and June 2022. In the last four (4) months preceding December 2022,", "page": 155, "level": 4}}, {"headings_1": {"content": "In the FY 2021/22 UETCL incurred UGX 494.15Mn to purchase Galvanized Angle bars to replace vandalized tower members excluding replacement costs. Further analysis revealed that the company also incurred UGX 1.56Bn in replacement costs on assorted transmission", "page": 155, "level": 4}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In addition Management asserted that it had spent UGX 3.86Bn to provide a temporary", "metadata": {"headings": [{"headings_0": {"content": "In addition Management asserted that it had spent UGX 3.86Bn to provide a temporary", "page": 155, "level": 2}}, {"headings_1": {"content": "According to a management report, 135 towers were vandalised and re-instated in the period between May 2021 and June 2022. In the last four (4) months preceding December 2022,", "page": 155, "level": 4}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "solution in form of wooden structures so as to restore supply. The estimated cost of replacing a 220kV tower is UGX. 220Mn and UGX. 120Mn for a 132kV tower. This translates to UGX.", "metadata": {"headings": [{"headings_0": {"content": "In addition Management asserted that it had spent UGX 3.86Bn to provide a temporary", "page": 155, "level": 2}}, {"headings_1": {"content": "According to a management report, 135 towers were vandalised and re-instated in the period between May 2021 and June 2022. In the last four (4) months preceding December 2022,", "page": 155, "level": 4}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "12.72Bn for the collapsed towers after vandalism within a period of two years.", "metadata": {"headings": [{"headings_0": {"content": "12.72Bn for the collapsed towers after vandalism within a period of two years.", "page": 155, "level": 2}}, {"headings_1": {"content": "In addition Management asserted that it had spent UGX 3.86Bn to provide a temporary", "page": 155, "level": 2}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The total estimated cost including the cost of repairs, replacement and security is UGX 16.58Bn as at 15th December 2022.", "metadata": {"headings": [{"headings_0": {"content": "The total estimated cost including the cost of repairs, replacement and security is UGX 16.58Bn as at 15th December 2022.", "page": 155, "level": 4}}, {"headings_1": {"content": "12.72Bn for the collapsed towers after vandalism within a period of two years.", "page": 155, "level": 2}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Failure to stump out the vice by Government may cause severe socio-economic consequences", "metadata": {"headings": [{"headings_0": {"content": "Failure to stump out the vice by Government may cause severe socio-economic consequences", "page": 155, "level": 2}}, {"headings_1": {"content": "The total estimated cost including the cost of repairs, replacement and security is UGX 16.58Bn as at 15th December 2022.", "page": 155, "level": 4}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "including retarding economic growth.", "metadata": {"headings": [{"headings_0": {"content": "Failure to stump out the vice by Government may cause severe socio-economic consequences", "page": 155, "level": 2}}, {"headings_1": {"content": "The total estimated cost including the cost of repairs, replacement and security is UGX 16.58Bn as at 15th December 2022.", "page": 155, "level": 4}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officers in the electricity sub-sector explained that the recent vandalism was", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers in the electricity sub-sector explained that the recent vandalism was", "page": 155, "level": 2}}, {"headings_1": {"content": "Failure to stump out the vice by Government may cause severe socio-economic consequences", "page": 155, "level": 2}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "unprecedented, and it has become a national security matter whereby Government security agencies have been asked to take up the matter, and a number of arrests made.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers in the electricity sub-sector explained that the recent vandalism was", "page": 155, "level": 2}}, {"headings_1": {"content": "Failure to stump out the vice by Government may cause severe socio-economic consequences", "page": 155, "level": 2}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised Government to ensure that the security of the power infrastructure is enhanced to", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to ensure that the security of the power infrastructure is enhanced to", "page": 155, "level": 2}}, {"headings_1": {"content": "The Accounting Officers in the electricity sub-sector explained that the recent vandalism was", "page": 155, "level": 2}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "safeguard the integrity of the power lines, substations and the attendant equipment.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to ensure that the security of the power infrastructure is enhanced to", "page": 155, "level": 2}}, {"headings_1": {"content": "The Accounting Officers in the electricity sub-sector explained that the recent vandalism was", "page": 155, "level": 2}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Operation and Maintenance of Isimba Hydro Power Plant (HPP)", "metadata": {"headings": [{"headings_0": {"content": "b) Operation and Maintenance of Isimba Hydro Power Plant (HPP)", "page": 155, "level": 8}}, {"headings_1": {"content": "I advised Government to ensure that the security of the power infrastructure is enhanced to", "page": 155, "level": 2}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Isimba dam is a newly constructed 183 MW per hour dam supplying approximately an average", "metadata": {"headings": [{"headings_0": {"content": "Isimba dam is a newly constructed 183 MW per hour dam supplying approximately an average", "page": 155, "level": 2}}, {"headings_1": {"content": "b) Operation and Maintenance of Isimba Hydro Power Plant (HPP)", "page": 155, "level": 8}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of 105 MW per hour to the National Grid, during the year. I noted that the physical completion of the dam was at 99.5% whereas the financial progress stood at 94.7%. The project is under a new Defect Liability Period (DLP) till March 2023, after the expiry of the earlier DLPs, which were extended twice in in March 2021 and March 2022. A number of snags were yet to be addressed. \nAs the contactor was rectifying the snags, the dam was hit by floods heavily damaging the power house which led to a total shut down of the plant for over ten (10) days. The Company spent UGX 1.3Bn to fix the damage, however, other repairs and replacements were yet to be undertaken and therefore the cost is anticipated to be much higher.", "metadata": {"headings": [{"headings_0": {"content": "Isimba dam is a newly constructed 183 MW per hour dam supplying approximately an average", "page": 155, "level": 2}}, {"headings_1": {"content": "b) Operation and Maintenance of Isimba Hydro Power Plant (HPP)", "page": 155, "level": 8}}, [{"headings_0": {"content": "Isimba dam is a newly constructed 183 MW per hour dam supplying approximately an average", "page": 155, "level": 2}}, {"headings_1": {"content": "b) Operation and Maintenance of Isimba Hydro Power Plant (HPP)", "page": 155, "level": 8}}]], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The flooding was attributed to the contractor\u2019s failure to fix all the snags including; a malfunctioning Gantry Gate, safe access to the plant facilities and lack of operational and", "metadata": {"headings": [{"headings_0": {"content": "The flooding was attributed to the contractor\u2019s failure to fix all the snags including; a malfunctioning Gantry Gate, safe access to the plant facilities and lack of operational and", "page": 155, "level": 4}}, {"headings_1": {"content": "Isimba dam is a newly constructed 183 MW per hour dam supplying approximately an average", "page": 155, "level": 2}}], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "138 \nmaintenance manuals to guide the staff on the safety precautions that needed to be undertaken. \nThere is a risk that if these snags are not addressed in a timely manner, the costs of the owners\u2019 engineer and feasibility of the project may affect the overall plant effectiveness. Furthermore, the risk of the flooding re-occurring cannot be ruled out if the causes are not clearly established and rectified in a timely manner.", "metadata": {"headings": [{"headings_0": {"content": "The flooding was attributed to the contractor\u2019s failure to fix all the snags including; a malfunctioning Gantry Gate, safe access to the plant facilities and lack of operational and", "page": 155, "level": 4}}, {"headings_1": {"content": "Isimba dam is a newly constructed 183 MW per hour dam supplying approximately an average", "page": 155, "level": 2}}, [{"headings_0": {"content": "The flooding was attributed to the contractor\u2019s failure to fix all the snags including; a malfunctioning Gantry Gate, safe access to the plant facilities and lack of operational and", "page": 155, "level": 4}}, {"headings_1": {"content": "Isimba dam is a newly constructed 183 MW per hour dam supplying approximately an average", "page": 155, "level": 2}}], [{"headings_0": {"content": "The flooding was attributed to the contractor\u2019s failure to fix all the snags including; a malfunctioning Gantry Gate, safe access to the plant facilities and lack of operational and", "page": 155, "level": 4}}, {"headings_1": {"content": "Isimba dam is a newly constructed 183 MW per hour dam supplying approximately an average", "page": 155, "level": 2}}]], "page": 155, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the EPCC has committed to fix all outstanding defects before the defects liability period ending 31 st March 2023. UEGCL is preparing a claim against EPCC.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the EPCC has committed to fix all outstanding defects before the defects liability period ending 31 st March 2023. UEGCL is preparing a claim against EPCC.", "page": 156, "level": 4}}, {"headings_1": {"content": "The flooding was attributed to the contractor\u2019s failure to fix all the snags including; a malfunctioning Gantry Gate, safe access to the plant facilities and lack of operational and", "page": 155, "level": 4}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the responsible Accounting Officer to ensure that the snags are rectified in time. Going forward, a robust maintenance place should be put in place and implemented.", "metadata": {"headings": [{"headings_0": {"content": "I advised the responsible Accounting Officer to ensure that the snags are rectified in time. Going forward, a robust maintenance place should be put in place and implemented.", "page": 156, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the EPCC has committed to fix all outstanding defects before the defects liability period ending 31 st March 2023. UEGCL is preparing a claim against EPCC.", "page": 156, "level": 4}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "8.0. GENDER AND SOCIAL DEVELOPMENT SECTOR", "metadata": {"headings": [{"headings_0": {"content": "I advised the responsible Accounting Officer to ensure that the snags are rectified in time. Going forward, a robust maintenance place should be put in place and implemented.", "page": 156, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the EPCC has committed to fix all outstanding defects before the defects liability period ending 31 st March 2023. UEGCL is preparing a claim against EPCC.", "page": 156, "level": 4}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a) Inadequate measures to curb the increasing number of street children", "metadata": {"headings": [{"headings_0": {"content": "a) Inadequate measures to curb the increasing number of street children", "page": 156, "level": 8}}, {"headings_1": {"content": "I advised the responsible Accounting Officer to ensure that the snags are rectified in time. Going forward, a robust maintenance place should be put in place and implemented.", "page": 156, "level": 4}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Ministry did not regularly carry out activities to control and manage street children by", "metadata": {"headings": [{"headings_0": {"content": "The Ministry did not regularly carry out activities to control and manage street children by", "page": 156, "level": 2}}, {"headings_1": {"content": "a) Inadequate measures to curb the increasing number of street children", "page": 156, "level": 8}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "identifing gaps and suggesting recommendations towards eliminating them and improving", "metadata": {"headings": [{"headings_0": {"content": "The Ministry did not regularly carry out activities to control and manage street children by", "page": 156, "level": 2}}, {"headings_1": {"content": "a) Inadequate measures to curb the increasing number of street children", "page": 156, "level": 8}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "their welfare. Whereas the Ministry estimates that the number of street children could be", "metadata": {"headings": [{"headings_0": {"content": "their welfare. Whereas the Ministry estimates that the number of street children could be", "page": 156, "level": 2}}, {"headings_1": {"content": "The Ministry did not regularly carry out activities to control and manage street children by", "page": 156, "level": 2}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "1,000, only 292 could be accounted for leaving 708 children untraceable.", "metadata": {"headings": [{"headings_0": {"content": "their welfare. Whereas the Ministry estimates that the number of street children could be", "page": 156, "level": 2}}, {"headings_1": {"content": "The Ministry did not regularly carry out activities to control and manage street children by", "page": 156, "level": 2}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This was caused by inadequate allocation of financial resources and staffing gaps for", "metadata": {"headings": [{"headings_0": {"content": "This was caused by inadequate allocation of financial resources and staffing gaps for", "page": 156, "level": 2}}, {"headings_1": {"content": "their welfare. Whereas the Ministry estimates that the number of street children could be", "page": 156, "level": 2}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "community development workers at the districts to carry out their activities relating to child protection. \nThere is a risk that the street children will continue to be a challenge to the country which could eventually result into increased urban crimes.", "metadata": {"headings": [{"headings_0": {"content": "This was caused by inadequate allocation of financial resources and staffing gaps for", "page": 156, "level": 2}}, {"headings_1": {"content": "their welfare. Whereas the Ministry estimates that the number of street children could be", "page": 156, "level": 2}}, [{"headings_0": {"content": "This was caused by inadequate allocation of financial resources and staffing gaps for", "page": 156, "level": 2}}, {"headings_1": {"content": "their welfare. Whereas the Ministry estimates that the number of street children could be", "page": 156, "level": 2}}]], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the Ministry had a strategy for management of street children which is used alongside other Policies and enacted laws like the National Child Policy", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Ministry had a strategy for management of street children which is used alongside other Policies and enacted laws like the National Child Policy", "page": 156, "level": 4}}, {"headings_1": {"content": "This was caused by inadequate allocation of financial resources and staffing gaps for", "page": 156, "level": 2}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2020 and its Implementation Plan (FY 2020/2021-2024/50, Practical Guidelines for Working", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Ministry had a strategy for management of street children which is used alongside other Policies and enacted laws like the National Child Policy", "page": 156, "level": 4}}, {"headings_1": {"content": "This was caused by inadequate allocation of financial resources and staffing gaps for", "page": 156, "level": 2}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "on Street Children, Prevention of Trafficking in Persons (PTIP) Act, 2009, Kampala Capital City Child Protection Ordinance 2022 and the Local Government Act (1997 as amended- Child Care and Protection is a decentralized Service under Schedule II). He further explained that the Ministry had withdrawn a total of 1,582 children from Kampala streets, transported and rehabilitated them at Kobulin Youth Skilling Centre, Napak District during the period 2017 to", "metadata": {"headings": [{"headings_0": {"content": "on Street Children, Prevention of Trafficking in Persons (PTIP) Act, 2009, Kampala Capital City Child Protection Ordinance 2022 and the Local Government Act (1997 as amended- Child Care and Protection is a decentralized Service under Schedule II). He further explained that the Ministry had withdrawn a total of 1,582 children from Kampala streets, transported and rehabilitated them at Kobulin Youth Skilling Centre, Napak District during the period 2017 to", "page": 156, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the Ministry had a strategy for management of street children which is used alongside other Policies and enacted laws like the National Child Policy", "page": 156, "level": 4}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2022.", "metadata": {"headings": [{"headings_0": {"content": "on Street Children, Prevention of Trafficking in Persons (PTIP) Act, 2009, Kampala Capital City Child Protection Ordinance 2022 and the Local Government Act (1997 as amended- Child Care and Protection is a decentralized Service under Schedule II). He further explained that the Ministry had withdrawn a total of 1,582 children from Kampala streets, transported and rehabilitated them at Kobulin Youth Skilling Centre, Napak District during the period 2017 to", "page": 156, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the Ministry had a strategy for management of street children which is used alongside other Policies and enacted laws like the National Child Policy", "page": 156, "level": 4}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to engage relevant stakeholders and institute measures to eliminate or control existance of street children. In addition, the Accounting Officer should", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage relevant stakeholders and institute measures to eliminate or control existance of street children. In addition, the Accounting Officer should", "page": 156, "level": 4}}, {"headings_1": {"content": "on Street Children, Prevention of Trafficking in Persons (PTIP) Act, 2009, Kampala Capital City Child Protection Ordinance 2022 and the Local Government Act (1997 as amended- Child Care and Protection is a decentralized Service under Schedule II). He further explained that the Ministry had withdrawn a total of 1,582 children from Kampala streets, transported and rehabilitated them at Kobulin Youth Skilling Centre, Napak District during the period 2017 to", "page": 156, "level": 4}}], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "consider engaging the source communities and address causal factors. \n139", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage relevant stakeholders and institute measures to eliminate or control existance of street children. In addition, the Accounting Officer should", "page": 156, "level": 4}}, {"headings_1": {"content": "on Street Children, Prevention of Trafficking in Persons (PTIP) Act, 2009, Kampala Capital City Child Protection Ordinance 2022 and the Local Government Act (1997 as amended- Child Care and Protection is a decentralized Service under Schedule II). He further explained that the Ministry had withdrawn a total of 1,582 children from Kampala streets, transported and rehabilitated them at Kobulin Youth Skilling Centre, Napak District during the period 2017 to", "page": 156, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to engage relevant stakeholders and institute measures to eliminate or control existance of street children. In addition, the Accounting Officer should", "page": 156, "level": 4}}, {"headings_1": {"content": "on Street Children, Prevention of Trafficking in Persons (PTIP) Act, 2009, Kampala Capital City Child Protection Ordinance 2022 and the Local Government Act (1997 as amended- Child Care and Protection is a decentralized Service under Schedule II). He further explained that the Ministry had withdrawn a total of 1,582 children from Kampala streets, transported and rehabilitated them at Kobulin Youth Skilling Centre, Napak District during the period 2017 to", "page": 156, "level": 4}}]], "page": 156, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "9.0. LAND SECTOR", "metadata": {"headings": [{"headings_0": {"content": "9.0. LAND SECTOR", "page": 157, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to engage relevant stakeholders and institute measures to eliminate or control existance of street children. In addition, the Accounting Officer should", "page": 156, "level": 4}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Management of Public Land", "metadata": {"headings": [{"headings_0": {"content": "a) Management of Public Land", "page": 157, "level": 1}}, {"headings_1": {"content": "9.0. LAND SECTOR", "page": 157, "level": 3}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Government of Uganda owns land both in Uganda and abroad. This land is held for purposes", "metadata": {"headings": [{"headings_0": {"content": "a) Management of Public Land", "page": 157, "level": 1}}, {"headings_1": {"content": "9.0. LAND SECTOR", "page": 157, "level": 3}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "of service delivery to Citizens. Section 45 of the Public Finance and Management Act (PFMA), 2015 (as amended) requires the Accounting Officers across Government to be responsible for", "metadata": {"headings": [{"headings_0": {"content": "of service delivery to Citizens. Section 45 of the Public Finance and Management Act (PFMA), 2015 (as amended) requires the Accounting Officers across Government to be responsible for", "page": 157, "level": 4}}, {"headings_1": {"content": "a) Management of Public Land", "page": 157, "level": 1}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the management of the land under their custody. A review of the Management of Public land", "metadata": {"headings": [{"headings_0": {"content": "of service delivery to Citizens. Section 45 of the Public Finance and Management Act (PFMA), 2015 (as amended) requires the Accounting Officers across Government to be responsible for", "page": 157, "level": 4}}, {"headings_1": {"content": "a) Management of Public Land", "page": 157, "level": 1}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "in 56 selected Ministries, Departments and Agencies (MDAs) and Local Authorities (LAs), over a four year period ending 30th June 2022, revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "in 56 selected Ministries, Departments and Agencies (MDAs) and Local Authorities (LAs), over a four year period ending 30th June 2022, revealed the following;", "page": 157, "level": 4}}, {"headings_1": {"content": "of service delivery to Citizens. Section 45 of the Public Finance and Management Act (PFMA), 2015 (as amended) requires the Accounting Officers across Government to be responsible for", "page": 157, "level": 4}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 157, "level": 3}}, {"headings_1": {"content": "in 56 selected Ministries, Departments and Agencies (MDAs) and Local Authorities (LAs), over a four year period ending 30th June 2022, revealed the following;", "page": 157, "level": 4}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Planning & Budgeting for Land Acquisition", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 157, "level": 3}}, {"headings_1": {"content": "in 56 selected Ministries, Departments and Agencies (MDAs) and Local Authorities (LAs), over a four year period ending 30th June 2022, revealed the following;", "page": 157, "level": 4}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Instruction 3.9.5 of the Treasury Instructions, 2017 requires the budget estimates to be based", "metadata": {"headings": [{"headings_0": {"content": "Instruction 3.9.5 of the Treasury Instructions, 2017 requires the budget estimates to be based", "page": 157, "level": 2}}, {"headings_1": {"content": "(i)", "page": 157, "level": 3}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "on the pre-determined objectives and outputs as provided in the strategic plans of the sector or entity. A review of a sample of 56 MDA\u2019s and LA\u2019s, revealed that 40.47 hectares of", "metadata": {"headings": [{"headings_0": {"content": "Instruction 3.9.5 of the Treasury Instructions, 2017 requires the budget estimates to be based", "page": 157, "level": 2}}, {"headings_1": {"content": "(i)", "page": 157, "level": 3}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Government land acquired at UGX 0.647Mn in the period under review were not adequately planned for in the various entity Strategic Plans and 6.4 hectares costing UGX 0.627Bn were acquired by MDAs and LAs but had not been adequately budgeted for. The un-budgeted acquisitions were not aligned to the development goals and priorities as per the NDP III,", "metadata": {"headings": [{"headings_0": {"content": "Government land acquired at UGX 0.647Mn in the period under review were not adequately planned for in the various entity Strategic Plans and 6.4 hectares costing UGX 0.627Bn were acquired by MDAs and LAs but had not been adequately budgeted for. The un-budgeted acquisitions were not aligned to the development goals and priorities as per the NDP III,", "page": 157, "level": 4}}, {"headings_1": {"content": "Instruction 3.9.5 of the Treasury Instructions, 2017 requires the budget estimates to be based", "page": 157, "level": 2}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "sector, entity plans and budgets. \nI also noted that out of the total budget of UGX 8.9Bn for land acquisition, UGX 7.3Bn (82%)", "metadata": {"headings": [{"headings_0": {"content": "Government land acquired at UGX 0.647Mn in the period under review were not adequately planned for in the various entity Strategic Plans and 6.4 hectares costing UGX 0.627Bn were acquired by MDAs and LAs but had not been adequately budgeted for. The un-budgeted acquisitions were not aligned to the development goals and priorities as per the NDP III,", "page": 157, "level": 4}}, {"headings_1": {"content": "Instruction 3.9.5 of the Treasury Instructions, 2017 requires the budget estimates to be based", "page": 157, "level": 2}}, [{"headings_0": {"content": "Government land acquired at UGX 0.647Mn in the period under review were not adequately planned for in the various entity Strategic Plans and 6.4 hectares costing UGX 0.627Bn were acquired by MDAs and LAs but had not been adequately budgeted for. The un-budgeted acquisitions were not aligned to the development goals and priorities as per the NDP III,", "page": 157, "level": 4}}, {"headings_1": {"content": "Instruction 3.9.5 of the Treasury Instructions, 2017 requires the budget estimates to be based", "page": 157, "level": 2}}]], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "was availed, resulting into a shortfall of UGX 1.6Bn (18%). Funding shortfalls resulted into Government\u2019s failure to acquire 45 hectares of land planned for infrastructure development to", "metadata": {"headings": [{"headings_0": {"content": "was availed, resulting into a shortfall of UGX 1.6Bn (18%). Funding shortfalls resulted into Government\u2019s failure to acquire 45 hectares of land planned for infrastructure development to", "page": 157, "level": 4}}, {"headings_1": {"content": "Government land acquired at UGX 0.647Mn in the period under review were not adequately planned for in the various entity Strategic Plans and 6.4 hectares costing UGX 0.627Bn were acquired by MDAs and LAs but had not been adequately budgeted for. The un-budgeted acquisitions were not aligned to the development goals and priorities as per the NDP III,", "page": 157, "level": 4}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "enhance service delivery. The funding gap was attributed to budget cuts due to the effects of COVID-19 pandemic. \nI advised the PS/ST to engage all Accounting Officers and Parliament to ensure that all budget allocations are aligned to the Development Goals as set out in the NDP III. In addition, I", "metadata": {"headings": [{"headings_0": {"content": "was availed, resulting into a shortfall of UGX 1.6Bn (18%). Funding shortfalls resulted into Government\u2019s failure to acquire 45 hectares of land planned for infrastructure development to", "page": 157, "level": 4}}, {"headings_1": {"content": "Government land acquired at UGX 0.647Mn in the period under review were not adequately planned for in the various entity Strategic Plans and 6.4 hectares costing UGX 0.627Bn were acquired by MDAs and LAs but had not been adequately budgeted for. The un-budgeted acquisitions were not aligned to the development goals and priorities as per the NDP III,", "page": 157, "level": 4}}, [{"headings_0": {"content": "was availed, resulting into a shortfall of UGX 1.6Bn (18%). Funding shortfalls resulted into Government\u2019s failure to acquire 45 hectares of land planned for infrastructure development to", "page": 157, "level": 4}}, {"headings_1": {"content": "Government land acquired at UGX 0.647Mn in the period under review were not adequately planned for in the various entity Strategic Plans and 6.4 hectares costing UGX 0.627Bn were acquired by MDAs and LAs but had not been adequately budgeted for. The un-budgeted acquisitions were not aligned to the development goals and priorities as per the NDP III,", "page": 157, "level": 4}}]], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "advised the PS/ST to ensure that the planned and appropriated allocations for Land acquisition", "metadata": {"headings": [{"headings_0": {"content": "advised the PS/ST to ensure that the planned and appropriated allocations for Land acquisition", "page": 157, "level": 2}}, {"headings_1": {"content": "was availed, resulting into a shortfall of UGX 1.6Bn (18%). Funding shortfalls resulted into Government\u2019s failure to acquire 45 hectares of land planned for infrastructure development to", "page": 157, "level": 4}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "are released.", "metadata": {"headings": [{"headings_0": {"content": "advised the PS/ST to ensure that the planned and appropriated allocations for Land acquisition", "page": 157, "level": 2}}, {"headings_1": {"content": "was availed, resulting into a shortfall of UGX 1.6Bn (18%). Funding shortfalls resulted into Government\u2019s failure to acquire 45 hectares of land planned for infrastructure development to", "page": 157, "level": 4}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(ii) Registration, titling and reporting of land", "metadata": {"headings": [{"headings_0": {"content": "(ii) Registration, titling and reporting of land", "page": 157, "level": 8}}, {"headings_1": {"content": "advised the PS/ST to ensure that the planned and appropriated allocations for Land acquisition", "page": 157, "level": 2}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 49 (c) of the Land Act, Cap 227 requires the Uganda Land Commission to procure certificates of title for land vested in or acquired by the Government.", "metadata": {"headings": [{"headings_0": {"content": "(ii) Registration, titling and reporting of land", "page": 157, "level": 8}}, {"headings_1": {"content": "advised the PS/ST to ensure that the planned and appropriated allocations for Land acquisition", "page": 157, "level": 2}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "However, a total of five (05) pieces of land measuring approximately 346 hectares (14%) out", "metadata": {"headings": [{"headings_0": {"content": "However, a total of five (05) pieces of land measuring approximately 346 hectares (14%) out", "page": 157, "level": 2}}, {"headings_1": {"content": "(ii) Registration, titling and reporting of land", "page": 157, "level": 8}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of 13 pieces measuring approximately 2,532 hectares sampled and reviewed, lacked", "metadata": {"headings": [{"headings_0": {"content": "However, a total of five (05) pieces of land measuring approximately 346 hectares (14%) out", "page": 157, "level": 2}}, {"headings_1": {"content": "(ii) Registration, titling and reporting of land", "page": 157, "level": 8}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "appropriate land titles. In addition, a total of 8 pieces of titled land measuring approximately", "metadata": {"headings": [{"headings_0": {"content": "appropriate land titles. In addition, a total of 8 pieces of titled land measuring approximately", "page": 157, "level": 2}}, {"headings_1": {"content": "However, a total of five (05) pieces of land measuring approximately 346 hectares (14%) out", "page": 157, "level": 2}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "52,186.1 hectares were neither recorded in the respective entity land/assets registers nor in", "metadata": {"headings": [{"headings_0": {"content": "appropriate land titles. In addition, a total of 8 pieces of titled land measuring approximately", "page": 157, "level": 2}}, {"headings_1": {"content": "However, a total of five (05) pieces of land measuring approximately 346 hectares (14%) out", "page": 157, "level": 2}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the GFMIS fixed asset module. This affects the accuracy of the non-produced assets reported in the respective financial statements and limits Government\u2019s ability to track and monitor its land. The un-recorded and untitled land is susceptible to encroachment and land grabbing.", "metadata": {"headings": [{"headings_0": {"content": "the GFMIS fixed asset module. This affects the accuracy of the non-produced assets reported in the respective financial statements and limits Government\u2019s ability to track and monitor its land. The un-recorded and untitled land is susceptible to encroachment and land grabbing.", "page": 157, "level": 4}}, {"headings_1": {"content": "appropriate land titles. In addition, a total of 8 pieces of titled land measuring approximately", "page": 157, "level": 2}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Relatedly, I observed that Uganda Land Commission (ULC) did not maintain a comprehensive", "metadata": {"headings": [{"headings_0": {"content": "Relatedly, I observed that Uganda Land Commission (ULC) did not maintain a comprehensive", "page": 157, "level": 2}}, {"headings_1": {"content": "the GFMIS fixed asset module. This affects the accuracy of the non-produced assets reported in the respective financial statements and limits Government\u2019s ability to track and monitor its land. The un-recorded and untitled land is susceptible to encroachment and land grabbing.", "page": 157, "level": 4}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "national register of Government land and therefore, the number, acreage, location, user-", "metadata": {"headings": [{"headings_0": {"content": "Relatedly, I observed that Uganda Land Commission (ULC) did not maintain a comprehensive", "page": 157, "level": 2}}, {"headings_1": {"content": "the GFMIS fixed asset module. This affects the accuracy of the non-produced assets reported in the respective financial statements and limits Government\u2019s ability to track and monitor its land. The un-recorded and untitled land is susceptible to encroachment and land grabbing.", "page": 157, "level": 4}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "MDA/LG and status of Government land remains unknown.", "metadata": {"headings": [{"headings_0": {"content": "MDA/LG and status of Government land remains unknown.", "page": 157, "level": 2}}, {"headings_1": {"content": "Relatedly, I observed that Uganda Land Commission (ULC) did not maintain a comprehensive", "page": 157, "level": 2}}], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "140 \nFurthermore, whereas Government leased out several pieces of land, I noted irregularities such as; double allocation of leases, allocation of leases by entities without mandate to lease", "metadata": {"headings": [{"headings_0": {"content": "MDA/LG and status of Government land remains unknown.", "page": 157, "level": 2}}, {"headings_1": {"content": "Relatedly, I observed that Uganda Land Commission (ULC) did not maintain a comprehensive", "page": 157, "level": 2}}, [{"headings_0": {"content": "MDA/LG and status of Government land remains unknown.", "page": 157, "level": 2}}, {"headings_1": {"content": "Relatedly, I observed that Uganda Land Commission (ULC) did not maintain a comprehensive", "page": 157, "level": 2}}]], "page": 157, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "out Government land, breach of lease terms and conditions. I further noted MDAs and LGs", "metadata": {"headings": [{"headings_0": {"content": "out Government land, breach of lease terms and conditions. I further noted MDAs and LGs", "page": 158, "level": 2}}, {"headings_1": {"content": "MDA/LG and status of Government land remains unknown.", "page": 157, "level": 2}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "with expired and un-renewed leases and non-payment of lease rentals. \nThis has led to increased risk of litigation and associated costs, loss of land and revenue, thereby negatively affecting service delivery to the citizens. \nI advised the Accounting Officers to enforce the securing of titles for all Government land and", "metadata": {"headings": [{"headings_0": {"content": "out Government land, breach of lease terms and conditions. I further noted MDAs and LGs", "page": 158, "level": 2}}, {"headings_1": {"content": "MDA/LG and status of Government land remains unknown.", "page": 157, "level": 2}}, [{"headings_0": {"content": "out Government land, breach of lease terms and conditions. I further noted MDAs and LGs", "page": 158, "level": 2}}, {"headings_1": {"content": "MDA/LG and status of Government land remains unknown.", "page": 157, "level": 2}}], [{"headings_0": {"content": "out Government land, breach of lease terms and conditions. I further noted MDAs and LGs", "page": 158, "level": 2}}, {"headings_1": {"content": "MDA/LG and status of Government land remains unknown.", "page": 157, "level": 2}}]], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "proper recording of Asset registers by the respective MDA\u2019s and LG\u2019s as well as maintenance of a comprehensive national register for Government land by the ULC.", "metadata": {"headings": [{"headings_0": {"content": "proper recording of Asset registers by the respective MDA\u2019s and LG\u2019s as well as maintenance of a comprehensive national register for Government land by the ULC.", "page": 158, "level": 4}}, {"headings_1": {"content": "out Government land, breach of lease terms and conditions. I further noted MDAs and LGs", "page": 158, "level": 2}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(iii) Utilisation and encumbrance of land", "metadata": {"headings": [{"headings_0": {"content": "(iii) Utilisation and encumbrance of land", "page": 158, "level": 3}}, {"headings_1": {"content": "proper recording of Asset registers by the respective MDA\u2019s and LG\u2019s as well as maintenance of a comprehensive national register for Government land by the ULC.", "page": 158, "level": 4}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a Government entity should usually be the predominant user of the asset.", "metadata": {"headings": [{"headings_0": {"content": "Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a Government entity should usually be the predominant user of the asset.", "page": 158, "level": 4}}, {"headings_1": {"content": "(iii) Utilisation and encumbrance of land", "page": 158, "level": 3}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Out of a sample of 56 MDA\u2019s and LG\u2019s, I noted that 19 pieces of land measuring approximately 20.786 hectares out of the 631 pieces of land measuring approximately 2384.78 hectares were not utilized by 12 entities at the time of Audit. This was majorly attributed to inadequate funding to develop the land as planned.", "metadata": {"headings": [{"headings_0": {"content": "Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a Government entity should usually be the predominant user of the asset.", "page": 158, "level": 4}}, {"headings_1": {"content": "(iii) Utilisation and encumbrance of land", "page": 158, "level": 3}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Un-utilised land if not secured is susceptible to loss via encroachment or land grabbing.", "metadata": {"headings": [{"headings_0": {"content": "Un-utilised land if not secured is susceptible to loss via encroachment or land grabbing.", "page": 158, "level": 2}}, {"headings_1": {"content": "Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a Government entity should usually be the predominant user of the asset.", "page": 158, "level": 4}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In addition, 2 entities had a total of 4 pieces of land measuring approximately 961 hectares which had encumbrances in the form of; encroachment by the local population, court injunctions and claims by other parties.", "metadata": {"headings": [{"headings_0": {"content": "Un-utilised land if not secured is susceptible to loss via encroachment or land grabbing.", "page": 158, "level": 2}}, {"headings_1": {"content": "Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a Government entity should usually be the predominant user of the asset.", "page": 158, "level": 4}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the PS/ST to harmonize the planning, funding, acquisition and utilisation of all Government land. This will minimize instances of wastage though non-utilisation and loss of", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to harmonize the planning, funding, acquisition and utilisation of all Government land. This will minimize instances of wastage though non-utilisation and loss of", "page": 158, "level": 4}}, {"headings_1": {"content": "Un-utilised land if not secured is susceptible to loss via encroachment or land grabbing.", "page": 158, "level": 2}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "public resources.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to harmonize the planning, funding, acquisition and utilisation of all Government land. This will minimize instances of wastage though non-utilisation and loss of", "page": 158, "level": 4}}, {"headings_1": {"content": "Un-utilised land if not secured is susceptible to loss via encroachment or land grabbing.", "page": 158, "level": 2}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(iv) Management of Land by Uganda Land Commission", "metadata": {"headings": [{"headings_0": {"content": "(iv) Management of Land by Uganda Land Commission", "page": 158, "level": 1}}, {"headings_1": {"content": "I advised the PS/ST to harmonize the planning, funding, acquisition and utilisation of all Government land. This will minimize instances of wastage though non-utilisation and loss of", "page": 158, "level": 4}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 49 of the Land Act Cap 227 requires the Uganda Land Commission to hold and manage all the land in Uganda which is vested in or acquired by the Government including land acquired by the Government abroad.", "metadata": {"headings": [{"headings_0": {"content": "(iv) Management of Land by Uganda Land Commission", "page": 158, "level": 1}}, {"headings_1": {"content": "I advised the PS/ST to harmonize the planning, funding, acquisition and utilisation of all Government land. This will minimize instances of wastage though non-utilisation and loss of", "page": 158, "level": 4}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "However, I noted that ULC did not have a comprehensive national register of Government", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that ULC did not have a comprehensive national register of Government", "page": 158, "level": 2}}, {"headings_1": {"content": "(iv) Management of Land by Uganda Land Commission", "page": 158, "level": 1}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "land held within and outside Uganda. \nIn addition, contrary to the existing guidance, 5 entities did not transfer 175 pieces of land", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that ULC did not have a comprehensive national register of Government", "page": 158, "level": 2}}, {"headings_1": {"content": "(iv) Management of Land by Uganda Land Commission", "page": 158, "level": 1}}, [{"headings_0": {"content": "However, I noted that ULC did not have a comprehensive national register of Government", "page": 158, "level": 2}}, {"headings_1": {"content": "(iv) Management of Land by Uganda Land Commission", "page": 158, "level": 1}}]], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "measuring approximately 60,518.826 hectares to Uganda Land Commission to enable comprehensive updating of the GoU land register. These mainly related to Universities and", "metadata": {"headings": [{"headings_0": {"content": "measuring approximately 60,518.826 hectares to Uganda Land Commission to enable comprehensive updating of the GoU land register. These mainly related to Universities and", "page": 158, "level": 4}}, {"headings_1": {"content": "However, I noted that ULC did not have a comprehensive national register of Government", "page": 158, "level": 2}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "statutory corporations that claimed that incorporation by seal meant that they had the legal rights to acquire and hold land in their custody. Interviews with the entities also revealed a", "metadata": {"headings": [{"headings_0": {"content": "measuring approximately 60,518.826 hectares to Uganda Land Commission to enable comprehensive updating of the GoU land register. These mainly related to Universities and", "page": 158, "level": 4}}, {"headings_1": {"content": "However, I noted that ULC did not have a comprehensive national register of Government", "page": 158, "level": 2}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "sense of mistrust associated with losing their land if placed under the custody of ULC.", "metadata": {"headings": [{"headings_0": {"content": "sense of mistrust associated with losing their land if placed under the custody of ULC.", "page": 158, "level": 2}}, {"headings_1": {"content": "measuring approximately 60,518.826 hectares to Uganda Land Commission to enable comprehensive updating of the GoU land register. These mainly related to Universities and", "page": 158, "level": 4}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Failure to transfer all Government Land into the custody of ULC affects the Government\u2019s", "metadata": {"headings": [{"headings_0": {"content": "Failure to transfer all Government Land into the custody of ULC affects the Government\u2019s", "page": 158, "level": 2}}, {"headings_1": {"content": "sense of mistrust associated with losing their land if placed under the custody of ULC.", "page": 158, "level": 2}}], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ability to effectively manage Public Land for effective and efficient service delivery. \n141", "metadata": {"headings": [{"headings_0": {"content": "Failure to transfer all Government Land into the custody of ULC affects the Government\u2019s", "page": 158, "level": 2}}, {"headings_1": {"content": "sense of mistrust associated with losing their land if placed under the custody of ULC.", "page": 158, "level": 2}}, [{"headings_0": {"content": "Failure to transfer all Government Land into the custody of ULC affects the Government\u2019s", "page": 158, "level": 2}}, {"headings_1": {"content": "sense of mistrust associated with losing their land if placed under the custody of ULC.", "page": 158, "level": 2}}]], "page": 158, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to comply with the Act. In addition, Government should harmonise the requirements of the Land Act and other statutes. The MDAs/LGs should", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to comply with the Act. In addition, Government should harmonise the requirements of the Land Act and other statutes. The MDAs/LGs should", "page": 159, "level": 4}}, {"headings_1": {"content": "Failure to transfer all Government Land into the custody of ULC affects the Government\u2019s", "page": 158, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "institute measures to ensure that their land is safeguarded.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to comply with the Act. In addition, Government should harmonise the requirements of the Land Act and other statutes. The MDAs/LGs should", "page": 159, "level": 4}}, {"headings_1": {"content": "Failure to transfer all Government Land into the custody of ULC affects the Government\u2019s", "page": 158, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(v) Irregularities in Management of leased Land", "metadata": {"headings": [{"headings_0": {"content": "(v) Irregularities in Management of leased Land", "page": 159, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officers to comply with the Act. In addition, Government should harmonise the requirements of the Land Act and other statutes. The MDAs/LGs should", "page": 159, "level": 4}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Regulation 6 of the Land Regulations, 2004 requires a lease offer made by a Board or the", "metadata": {"headings": [{"headings_0": {"content": "(v) Irregularities in Management of leased Land", "page": 159, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officers to comply with the Act. In addition, Government should harmonise the requirements of the Land Act and other statutes. The MDAs/LGs should", "page": 159, "level": 4}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Commission to communicate the offer, stating the terms and conditions of the offer", "metadata": {"headings": [{"headings_0": {"content": "Commission to communicate the offer, stating the terms and conditions of the offer", "page": 159, "level": 2}}, {"headings_1": {"content": "(v) Irregularities in Management of leased Land", "page": 159, "level": 8}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "conditioned upon payment of fees and other charges, in full or by instalment.", "metadata": {"headings": [{"headings_0": {"content": "Commission to communicate the offer, stating the terms and conditions of the offer", "page": 159, "level": 2}}, {"headings_1": {"content": "(v) Irregularities in Management of leased Land", "page": 159, "level": 8}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I observed that 5 entities leased 175 pieces of land measuring approximately 60,518.826 hectares in the period. However the following irregularities were noted;", "metadata": {"headings": [{"headings_0": {"content": "I observed that 5 entities leased 175 pieces of land measuring approximately 60,518.826 hectares in the period. However the following irregularities were noted;", "page": 159, "level": 4}}, {"headings_1": {"content": "Commission to communicate the offer, stating the terms and conditions of the offer", "page": 159, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 2 entities without mandate to lease out Government land allocated 5 pieces of land", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 2 entities without mandate to lease out Government land allocated 5 pieces of land", "page": 159, "level": 2}}, {"headings_1": {"content": "I observed that 5 entities leased 175 pieces of land measuring approximately 60,518.826 hectares in the period. However the following irregularities were noted;", "page": 159, "level": 4}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "measuring approximately 25 hectares.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 2 entities without mandate to lease out Government land allocated 5 pieces of land", "page": 159, "level": 2}}, {"headings_1": {"content": "I observed that 5 entities leased 175 pieces of land measuring approximately 60,518.826 hectares in the period. However the following irregularities were noted;", "page": 159, "level": 4}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- 2 entities allocated 5 pieces of land measuring approximately 25 hectares to more than one beneficiary.\n- 5 lease agreements were in breach of lease terms and conditions for example; expired and un-renewed leases and non-payment of lease rentals.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 2 entities without mandate to lease out Government land allocated 5 pieces of land", "page": 159, "level": 2}}, {"headings_1": {"content": "I observed that 5 entities leased 175 pieces of land measuring approximately 60,518.826 hectares in the period. However the following irregularities were noted;", "page": 159, "level": 4}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "\uf0b7 ULC leased out 5 pieces of land measuring approximately 25 hectares without consulting", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 ULC leased out 5 pieces of land measuring approximately 25 hectares without consulting", "page": 159, "level": 2}}, {"headings_1": {"content": "\uf0b7 2 entities without mandate to lease out Government land allocated 5 pieces of land", "page": 159, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the primary user agencies.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 ULC leased out 5 pieces of land measuring approximately 25 hectares without consulting", "page": 159, "level": 2}}, {"headings_1": {"content": "\uf0b7 2 entities without mandate to lease out Government land allocated 5 pieces of land", "page": 159, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The above irregularities expose Government to risks of litigation and associated costs and loss", "metadata": {"headings": [{"headings_0": {"content": "The above irregularities expose Government to risks of litigation and associated costs and loss", "page": 159, "level": 2}}, {"headings_1": {"content": "\uf0b7 ULC leased out 5 pieces of land measuring approximately 25 hectares without consulting", "page": 159, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of public land.", "metadata": {"headings": [{"headings_0": {"content": "The above irregularities expose Government to risks of litigation and associated costs and loss", "page": 159, "level": 2}}, {"headings_1": {"content": "\uf0b7 ULC leased out 5 pieces of land measuring approximately 25 hectares without consulting", "page": 159, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Boards and Commision to enforce proper management of leases for Government", "metadata": {"headings": [{"headings_0": {"content": "I advised the Boards and Commision to enforce proper management of leases for Government", "page": 159, "level": 2}}, {"headings_1": {"content": "The above irregularities expose Government to risks of litigation and associated costs and loss", "page": 159, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "land.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Boards and Commision to enforce proper management of leases for Government", "page": 159, "level": 2}}, {"headings_1": {"content": "The above irregularities expose Government to risks of litigation and associated costs and loss", "page": 159, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Under utilization of funds by USMID \u2013 AF project", "metadata": {"headings": [{"headings_0": {"content": "b) Under utilization of funds by USMID \u2013 AF project", "page": 159, "level": 8}}, {"headings_1": {"content": "I advised the Boards and Commision to enforce proper management of leases for Government", "page": 159, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A total of UGX.339.9Bn (USD.92Mn) remained unutilised over a period of three years", "metadata": {"headings": [{"headings_0": {"content": "A total of UGX.339.9Bn (USD.92Mn) remained unutilised over a period of three years", "page": 159, "level": 2}}, {"headings_1": {"content": "b) Under utilization of funds by USMID \u2013 AF project", "page": 159, "level": 8}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(2019/2020 - 2021/2022) even when there are signed commitments for infrastructure contracts and the funds have not been released to the implementing entities.", "metadata": {"headings": [{"headings_0": {"content": "A total of UGX.339.9Bn (USD.92Mn) remained unutilised over a period of three years", "page": 159, "level": 2}}, {"headings_1": {"content": "b) Under utilization of funds by USMID \u2013 AF project", "page": 159, "level": 8}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "These funds included UGX 268Bn for 22 Program Cities/MCs and UGX.64Bn for the 8 refugee", "metadata": {"headings": [{"headings_0": {"content": "These funds included UGX 268Bn for 22 Program Cities/MCs and UGX.64Bn for the 8 refugee", "page": 159, "level": 2}}, {"headings_1": {"content": "A total of UGX.339.9Bn (USD.92Mn) remained unutilised over a period of three years", "page": 159, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "hosting districts. \nThe Ministry of Land, housing and Urban Development (MoLHUD) has made several", "metadata": {"headings": [{"headings_0": {"content": "These funds included UGX 268Bn for 22 Program Cities/MCs and UGX.64Bn for the 8 refugee", "page": 159, "level": 2}}, {"headings_1": {"content": "A total of UGX.339.9Bn (USD.92Mn) remained unutilised over a period of three years", "page": 159, "level": 2}}, [{"headings_0": {"content": "These funds included UGX 268Bn for 22 Program Cities/MCs and UGX.64Bn for the 8 refugee", "page": 159, "level": 2}}, {"headings_1": {"content": "A total of UGX.339.9Bn (USD.92Mn) remained unutilised over a period of three years", "page": 159, "level": 2}}]], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "supplementary requests to the PS/ST MoFPED for re-voting the funds with no success, however, the PS/ST promised that the funds shall be re-voted in the coming year.", "metadata": {"headings": [{"headings_0": {"content": "supplementary requests to the PS/ST MoFPED for re-voting the funds with no success, however, the PS/ST promised that the funds shall be re-voted in the coming year.", "page": 159, "level": 4}}, {"headings_1": {"content": "These funds included UGX 268Bn for 22 Program Cities/MCs and UGX.64Bn for the 8 refugee", "page": 159, "level": 2}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "This has constrained fulfillment of contractual obligations of the entities to pay the service", "metadata": {"headings": [{"headings_0": {"content": "This has constrained fulfillment of contractual obligations of the entities to pay the service", "page": 159, "level": 2}}, {"headings_1": {"content": "supplementary requests to the PS/ST MoFPED for re-voting the funds with no success, however, the PS/ST promised that the funds shall be re-voted in the coming year.", "page": 159, "level": 4}}], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "providers which resulted into claims for interest due to delayed payments. \nI advised the PS/ST to make the USMID funds a first call on the budget for the subsequent financial year. \n142", "metadata": {"headings": [{"headings_0": {"content": "This has constrained fulfillment of contractual obligations of the entities to pay the service", "page": 159, "level": 2}}, {"headings_1": {"content": "supplementary requests to the PS/ST MoFPED for re-voting the funds with no success, however, the PS/ST promised that the funds shall be re-voted in the coming year.", "page": 159, "level": 4}}, [{"headings_0": {"content": "This has constrained fulfillment of contractual obligations of the entities to pay the service", "page": 159, "level": 2}}, {"headings_1": {"content": "supplementary requests to the PS/ST MoFPED for re-voting the funds with no success, however, the PS/ST promised that the funds shall be re-voted in the coming year.", "page": 159, "level": 4}}], [{"headings_0": {"content": "This has constrained fulfillment of contractual obligations of the entities to pay the service", "page": 159, "level": 2}}, {"headings_1": {"content": "supplementary requests to the PS/ST MoFPED for re-voting the funds with no success, however, the PS/ST promised that the funds shall be re-voted in the coming year.", "page": 159, "level": 4}}]], "page": 159, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "10.0. EDUCATION SECTOR", "metadata": {"headings": [{"headings_0": {"content": "10.0. EDUCATION SECTOR", "page": 160, "level": 3}}, {"headings_1": {"content": "This has constrained fulfillment of contractual obligations of the entities to pay the service", "page": 159, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Delayed Finalisation of Education Policies and other frameworks", "metadata": {"headings": [{"headings_0": {"content": "a) Delayed Finalisation of Education Policies and other frameworks", "page": 160, "level": 8}}, {"headings_1": {"content": "10.0. EDUCATION SECTOR", "page": 160, "level": 3}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "During the previous financial year (2020/2021), the Ministry of Education and Sports (MoES)", "metadata": {"headings": [{"headings_0": {"content": "During the previous financial year (2020/2021), the Ministry of Education and Sports (MoES)", "page": 160, "level": 2}}, {"headings_1": {"content": "a) Delayed Finalisation of Education Policies and other frameworks", "page": 160, "level": 8}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "drafted several policies, including; the National Inclusive Education Policy; the National Higher Education Policy; the Early Childhood Care and Education (ECCE) Policy; the Education", "metadata": {"headings": [{"headings_0": {"content": "During the previous financial year (2020/2021), the Ministry of Education and Sports (MoES)", "page": 160, "level": 2}}, {"headings_1": {"content": "a) Delayed Finalisation of Education Policies and other frameworks", "page": 160, "level": 8}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management Information System (EMIS) Policy; the Instructional Materials Policy; and the", "metadata": {"headings": [{"headings_0": {"content": "Management Information System (EMIS) Policy; the Instructional Materials Policy; and the", "page": 160, "level": 2}}, {"headings_1": {"content": "During the previous financial year (2020/2021), the Ministry of Education and Sports (MoES)", "page": 160, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "School Health Policy, which were not concluded.", "metadata": {"headings": [{"headings_0": {"content": "Management Information System (EMIS) Policy; the Instructional Materials Policy; and the", "page": 160, "level": 2}}, {"headings_1": {"content": "During the previous financial year (2020/2021), the Ministry of Education and Sports (MoES)", "page": 160, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In the year under review, the Ministry planned to conclude several policies and draft others,", "metadata": {"headings": [{"headings_0": {"content": "In the year under review, the Ministry planned to conclude several policies and draft others,", "page": 160, "level": 2}}, {"headings_1": {"content": "Management Information System (EMIS) Policy; the Instructional Materials Policy; and the", "page": 160, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "such as; National Curriculum Assessment, and Placement Policy; School Feeding Policy; Inspection and Quality Assurance Policy, the private Education Provision Policy, among others.", "metadata": {"headings": [{"headings_0": {"content": "In the year under review, the Ministry planned to conclude several policies and draft others,", "page": 160, "level": 2}}, {"headings_1": {"content": "Management Information System (EMIS) Policy; the Instructional Materials Policy; and the", "page": 160, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Additionally, I noted that at the time of concluding the audit (December, 2022), the Ministry", "metadata": {"headings": [{"headings_0": {"content": "Additionally, I noted that at the time of concluding the audit (December, 2022), the Ministry", "page": 160, "level": 2}}, {"headings_1": {"content": "In the year under review, the Ministry planned to conclude several policies and draft others,", "page": 160, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "had not concluded the development and issuing of some of the planned policies, bills and", "metadata": {"headings": [{"headings_0": {"content": "Additionally, I noted that at the time of concluding the audit (December, 2022), the Ministry", "page": 160, "level": 2}}, {"headings_1": {"content": "In the year under review, the Ministry planned to conclude several policies and draft others,", "page": 160, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "other frameworks. For instance; some draft policies have been pending for a while, only one", "metadata": {"headings": [{"headings_0": {"content": "other frameworks. For instance; some draft policies have been pending for a while, only one", "page": 160, "level": 2}}, {"headings_1": {"content": "Additionally, I noted that at the time of concluding the audit (December, 2022), the Ministry", "page": 160, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "out of the eight policies have been passed and a number are pending the issuance of the certificate of financial implication. The details are shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "other frameworks. For instance; some draft policies have been pending for a while, only one", "page": 160, "level": 2}}, {"headings_1": {"content": "Additionally, I noted that at the time of concluding the audit (December, 2022), the Ministry", "page": 160, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 65: Status of development of some policies under the MoES", "metadata": {"headings": [{"headings_0": {"content": "Table 65: Status of development of some policies under the MoES", "page": 160, "level": 2}}, {"headings_1": {"content": "other frameworks. For instance; some draft policies have been pending for a while, only one", "page": 160, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Government White Paper on Education (1992)", "Providing Government with a holistic understanding of the education value chain in the country including Education Planning and Policy Analysis", "\uf0be The Education Policy Review Commission was established under Legal Notice No. 5 of 2021. \uf0be The process of reviewing the 1992 Government White Paper on Education is on- going."], ["2", "Government White Paper on Higher Education", "Providing Government with a holistic understanding of the University Education and other Higher institutions", "\uf0be The Government White Paper on Higher Education was approved by Top Management Meeting. \uf0be Pending the costing of the Whitepaper and Policy implications. \uf0be Needs a Certificate of financial implication."], ["3", "National Teachers\u2019 Bill", "To provide a legal framework on management of teachers including their education and training", "\uf0be The Minister issued drafting instructions to First Parliamentary Counsel to draft the National Teachers\u2019 Bill per the approved Principles."], ["4", "Technical and Vocation Education and Training (TVET) Bill.", "To provide a legal framework on management of Technical and Vocation Education and Training", "\uf0be The Minister issued drafting instructions to First Parliamentary Counsel to draft the TVET Bill per the approved Principles."], ["5", "Technical and Vocational Education and Training (TVET) Policy", "To operationalize the provisions that would arise from the enacted TVET Act", "\uf0be Implementation of the policy is on-going. \uf0be The Department is required to submit quarterly reports on the achievements or status of implementation and this should also capture the challenges being experienced and the proposed measures."], ["6", "Education for Sustainable Development Policy", "To provide policy guidelines on", "\uf0be The Ministry is awaiting a Certificate of Financial Implications from the Ministry of"]], "metadata": {"headings": [{"headings_0": {"content": "Table 65: Status of development of some policies under the MoES", "page": 160, "level": 2}}, {"headings_1": {"content": "other frameworks. For instance; some draft policies have been pending for a while, only one", "page": 160, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "POLICY", "PURPOSE", "STATUS"], "type": "table"}}, {"content": "143", "metadata": {"headings": [{"headings_0": {"content": "Table 65: Status of development of some policies under the MoES", "page": 160, "level": 2}}, {"headings_1": {"content": "other frameworks. For instance; some draft policies have been pending for a while, only one", "page": 160, "level": 2}}], "page": 160, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["sustainable education in the country", "Finance, Planning, and Economic Development. \uf0be After obtaining a Certificate of Financial Implications, a Cabinet Memorandum has to be submitted to Cabinet Secretariat to obtain a Cabinet Memo number to enable the presentation of the draft policy to the Cabinet.", null, null], ["7", "National Physical Education and Sports Policy", "To provide policy guidelines on Physical Education and Sports in the country", "\uf0be The draft policy was submitted to the Ministry of Finance Planning and Economic Development to obtain a certificate of Financial Implications to enable submission to Cabinet."], ["8", "UNATCOM Policy Framework", "To provide to regulate and guide UNATCOM activities", "\uf0be Draft Regulatory Impact Assessment (RIA) report is in place."]], "metadata": {"headings": [{"headings_0": {"content": "Table 65: Status of development of some policies under the MoES", "page": 160, "level": 2}}, {"headings_1": {"content": "other frameworks. For instance; some draft policies have been pending for a while, only one", "page": 160, "level": 2}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "POLICY", "PURPOSE", "STATUS"], "type": "table"}}, {"content": "The lack of approved policies affects the Ministry\u2019s ability to effectively and efficiently influence decision making processes and improve service delivery in the Education Sector. In addition,", "metadata": {"headings": [{"headings_0": {"content": "The lack of approved policies affects the Ministry\u2019s ability to effectively and efficiently influence decision making processes and improve service delivery in the Education Sector. In addition,", "page": 161, "level": 4}}, {"headings_1": {"content": "Table 65: Status of development of some policies under the MoES", "page": 160, "level": 2}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the monitoring and supervision of education activities becomes a challenge in the country.", "metadata": {"headings": [{"headings_0": {"content": "The lack of approved policies affects the Ministry\u2019s ability to effectively and efficiently influence decision making processes and improve service delivery in the Education Sector. In addition,", "page": 161, "level": 4}}, {"headings_1": {"content": "Table 65: Status of development of some policies under the MoES", "page": 160, "level": 2}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the Ministry had not concluded the development of the planned policies mentioned. This was due to the prolonged process of developing them which", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Ministry had not concluded the development of the planned policies mentioned. This was due to the prolonged process of developing them which", "page": 161, "level": 4}}, {"headings_1": {"content": "The lack of approved policies affects the Ministry\u2019s ability to effectively and efficiently influence decision making processes and improve service delivery in the Education Sector. In addition,", "page": 161, "level": 4}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "involves consultations with several stakeholders including the public to solicit their views and", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Ministry had not concluded the development of the planned policies mentioned. This was due to the prolonged process of developing them which", "page": 161, "level": 4}}, {"headings_1": {"content": "The lack of approved policies affects the Ministry\u2019s ability to effectively and efficiently influence decision making processes and improve service delivery in the Education Sector. In addition,", "page": 161, "level": 4}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "for ownership. This is a requirement by Cabinet before they are submitted for approval. However, all the policies mentioned had been consulted upon and were awaiting approval by Cabinet.", "metadata": {"headings": [{"headings_0": {"content": "for ownership. This is a requirement by Cabinet before they are submitted for approval. However, all the policies mentioned had been consulted upon and were awaiting approval by Cabinet.", "page": 161, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the Ministry had not concluded the development of the planned policies mentioned. This was due to the prolonged process of developing them which", "page": 161, "level": 4}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with all stakeholders and fast-track the completion", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with all stakeholders and fast-track the completion", "page": 161, "level": 2}}, {"headings_1": {"content": "for ownership. This is a requirement by Cabinet before they are submitted for approval. However, all the policies mentioned had been consulted upon and were awaiting approval by Cabinet.", "page": 161, "level": 4}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and approval of the above mentioned policies and other frameworks to enable efficient and effective deliverance of educational services.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with all stakeholders and fast-track the completion", "page": 161, "level": 2}}, {"headings_1": {"content": "for ownership. This is a requirement by Cabinet before they are submitted for approval. However, all the policies mentioned had been consulted upon and were awaiting approval by Cabinet.", "page": 161, "level": 4}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Delayed Review of the Education Curricula for the different education institutions", "metadata": {"headings": [{"headings_0": {"content": "b) Delayed Review of the Education Curricula for the different education institutions", "page": 161, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise with all stakeholders and fast-track the completion", "page": 161, "level": 2}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A review of the Needs Assessment study report on Uganda Community Polytechnic Education", "metadata": {"headings": [{"headings_0": {"content": "A review of the Needs Assessment study report on Uganda Community Polytechnic Education", "page": 161, "level": 2}}, {"headings_1": {"content": "b) Delayed Review of the Education Curricula for the different education institutions", "page": 161, "level": 8}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "dated February 2022, indicated that the Curriculum review of the Uganda Community", "metadata": {"headings": [{"headings_0": {"content": "A review of the Needs Assessment study report on Uganda Community Polytechnic Education", "page": 161, "level": 2}}, {"headings_1": {"content": "b) Delayed Review of the Education Curricula for the different education institutions", "page": 161, "level": 8}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Polytechnic Curriculum was last undertaken in 2008. In the year under review, I noted that", "metadata": {"headings": [{"headings_0": {"content": "Polytechnic Curriculum was last undertaken in 2008. In the year under review, I noted that", "page": 161, "level": 2}}, {"headings_1": {"content": "A review of the Needs Assessment study report on Uganda Community Polytechnic Education", "page": 161, "level": 2}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "only three (3) (5.7%) courses had been reviewed out of the fifty-two (52) courses. This has an impact on the quality of trainees and graduates and their competitiveness in the job market.", "metadata": {"headings": [{"headings_0": {"content": "Polytechnic Curriculum was last undertaken in 2008. In the year under review, I noted that", "page": 161, "level": 2}}, {"headings_1": {"content": "A review of the Needs Assessment study report on Uganda Community Polytechnic Education", "page": 161, "level": 2}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In addition, I noted that while the Government changed the BTVET curriculum from majorly", "metadata": {"headings": [{"headings_0": {"content": "In addition, I noted that while the Government changed the BTVET curriculum from majorly", "page": 161, "level": 2}}, {"headings_1": {"content": "Polytechnic Curriculum was last undertaken in 2008. In the year under review, I noted that", "page": 161, "level": 2}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "theoretical to a more competence based, modularized and learner centered for both certificate and diploma programs which run for two years, the reviewed curricula were not yet printed for onward distribution to institutions. This affects training in the various vocational institutions.", "metadata": {"headings": [{"headings_0": {"content": "In addition, I noted that while the Government changed the BTVET curriculum from majorly", "page": 161, "level": 2}}, {"headings_1": {"content": "Polytechnic Curriculum was last undertaken in 2008. In the year under review, I noted that", "page": 161, "level": 2}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I further noted that for the reviewed curricula, no related training materials were developed to facilitate self-study since the curricula is learner centered. This compromises the quality of", "metadata": {"headings": [{"headings_0": {"content": "I further noted that for the reviewed curricula, no related training materials were developed to facilitate self-study since the curricula is learner centered. This compromises the quality of", "page": 161, "level": 4}}, {"headings_1": {"content": "In addition, I noted that while the Government changed the BTVET curriculum from majorly", "page": 161, "level": 2}}], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the learners produced under the curricula. \n144 \nFurthermore, I noted that there was no Business and Technical Vocational Qualifications", "metadata": {"headings": [{"headings_0": {"content": "I further noted that for the reviewed curricula, no related training materials were developed to facilitate self-study since the curricula is learner centered. This compromises the quality of", "page": 161, "level": 4}}, {"headings_1": {"content": "In addition, I noted that while the Government changed the BTVET curriculum from majorly", "page": 161, "level": 2}}, [{"headings_0": {"content": "I further noted that for the reviewed curricula, no related training materials were developed to facilitate self-study since the curricula is learner centered. This compromises the quality of", "page": 161, "level": 4}}, {"headings_1": {"content": "In addition, I noted that while the Government changed the BTVET curriculum from majorly", "page": 161, "level": 2}}], [{"headings_0": {"content": "I further noted that for the reviewed curricula, no related training materials were developed to facilitate self-study since the curricula is learner centered. This compromises the quality of", "page": 161, "level": 4}}, {"headings_1": {"content": "In addition, I noted that while the Government changed the BTVET curriculum from majorly", "page": 161, "level": 2}}]], "page": 161, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Framework in place rendering it difficult for UBTEB to effectively execute its mandate. This", "metadata": {"headings": [{"headings_0": {"content": "Framework in place rendering it difficult for UBTEB to effectively execute its mandate. This", "page": 162, "level": 2}}, {"headings_1": {"content": "I further noted that for the reviewed curricula, no related training materials were developed to facilitate self-study since the curricula is learner centered. This compromises the quality of", "page": 161, "level": 4}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "renders it difficult to equate qualifications hence limiting competitiveness in the global job", "metadata": {"headings": [{"headings_0": {"content": "Framework in place rendering it difficult for UBTEB to effectively execute its mandate. This", "page": 162, "level": 2}}, {"headings_1": {"content": "I further noted that for the reviewed curricula, no related training materials were developed to facilitate self-study since the curricula is learner centered. This compromises the quality of", "page": 161, "level": 4}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "market. Relatedly, there was no central database for technical education and training, and", "metadata": {"headings": [{"headings_0": {"content": "market. Relatedly, there was no central database for technical education and training, and", "page": 162, "level": 2}}, {"headings_1": {"content": "Framework in place rendering it difficult for UBTEB to effectively execute its mandate. This", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "national qualifications. The lack of a centralized technical qualification database affects the", "metadata": {"headings": [{"headings_0": {"content": "market. Relatedly, there was no central database for technical education and training, and", "page": 162, "level": 2}}, {"headings_1": {"content": "Framework in place rendering it difficult for UBTEB to effectively execute its mandate. This", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Government's ability to have an accurate, reliable, and robust data on all qualifications in the", "metadata": {"headings": [{"headings_0": {"content": "Government's ability to have an accurate, reliable, and robust data on all qualifications in the", "page": 162, "level": 2}}, {"headings_1": {"content": "market. Relatedly, there was no central database for technical education and training, and", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "country that facilitates comparability/equation, recognition and global placements in the job market.", "metadata": {"headings": [{"headings_0": {"content": "Government's ability to have an accurate, reliable, and robust data on all qualifications in the", "page": 162, "level": 2}}, {"headings_1": {"content": "market. Relatedly, there was no central database for technical education and training, and", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to address the above fore metioned challenges to enhance", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to address the above fore metioned challenges to enhance", "page": 162, "level": 2}}, {"headings_1": {"content": "Government's ability to have an accurate, reliable, and robust data on all qualifications in the", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the quality of the learners and their competitiveness in the job market.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to address the above fore metioned challenges to enhance", "page": 162, "level": 2}}, {"headings_1": {"content": "Government's ability to have an accurate, reliable, and robust data on all qualifications in the", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c) Sports Management and Administration by the National Council of Sports (NCS)", "metadata": {"headings": [{"headings_0": {"content": "c) Sports Management and Administration by the National Council of Sports (NCS)", "page": 162, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officers to address the above fore metioned challenges to enhance", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the mandate, operations and management of NCS and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the mandate, operations and management of NCS and noted the following;", "page": 162, "level": 2}}, {"headings_1": {"content": "c) Sports Management and Administration by the National Council of Sports (NCS)", "page": 162, "level": 8}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 162, "level": 1}}, {"headings_1": {"content": "I reviewed the mandate, operations and management of NCS and noted the following;", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Whereas NCS has the mandate to promote quality physical education and sports in", "metadata": {"headings": [{"headings_0": {"content": "Whereas NCS has the mandate to promote quality physical education and sports in", "page": 162, "level": 2}}, {"headings_1": {"content": "(i)", "page": 162, "level": 1}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the country, it was noted that there is inadequate sports management and administration. In the year under review, NCS released a sum of UGX.13.40Bn", "metadata": {"headings": [{"headings_0": {"content": "Whereas NCS has the mandate to promote quality physical education and sports in", "page": 162, "level": 2}}, {"headings_1": {"content": "(i)", "page": 162, "level": 1}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(100.3%) out of the budgeted UGX. 13.43Bn to a number of sports Associations and Federations.", "metadata": {"headings": [{"headings_0": {"content": "(100.3%) out of the budgeted UGX. 13.43Bn to a number of sports Associations and Federations.", "page": 162, "level": 4}}, {"headings_1": {"content": "Whereas NCS has the mandate to promote quality physical education and sports in", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 162, "level": 1}}, {"headings_1": {"content": "(100.3%) out of the budgeted UGX. 13.43Bn to a number of sports Associations and Federations.", "page": 162, "level": 4}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A number sports associations and federations were facing structural and operational", "metadata": {"headings": [{"headings_0": {"content": "A number sports associations and federations were facing structural and operational", "page": 162, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 162, "level": 1}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "challenges, including the failure to properly account for the funds disbursed to them resulting into UGX. 270Mn remaining unaccounted for. \n(iii)", "metadata": {"headings": [{"headings_0": {"content": "A number sports associations and federations were facing structural and operational", "page": 162, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 162, "level": 1}}, [{"headings_0": {"content": "A number sports associations and federations were facing structural and operational", "page": 162, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 162, "level": 1}}]], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "NCS regulates over 52 sports disciplines; however, there is currently a shortage of", "metadata": {"headings": [{"headings_0": {"content": "NCS regulates over 52 sports disciplines; however, there is currently a shortage of", "page": 162, "level": 2}}, {"headings_1": {"content": "A number sports associations and federations were facing structural and operational", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "academies (grassroots sports schools) in a number of the disciplines. For example, whereas football and boxing disciplines had 77 and 57 sports academies, respectively, 25 sports disciplines had no sports academies at all.", "metadata": {"headings": [{"headings_0": {"content": "NCS regulates over 52 sports disciplines; however, there is currently a shortage of", "page": 162, "level": 2}}, {"headings_1": {"content": "A number sports associations and federations were facing structural and operational", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 162, "level": 1}}, {"headings_1": {"content": "NCS regulates over 52 sports disciplines; however, there is currently a shortage of", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "There was inadequate technical capacity in terms of personnel with internationally accredited skills. There were few coaches, Umpires, referees and sports medical", "metadata": {"headings": [{"headings_0": {"content": "There was inadequate technical capacity in terms of personnel with internationally accredited skills. There were few coaches, Umpires, referees and sports medical", "page": 162, "level": 4}}, {"headings_1": {"content": "(iv)", "page": 162, "level": 1}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "personnel for most of the sports disciplines.", "metadata": {"headings": [{"headings_0": {"content": "There was inadequate technical capacity in terms of personnel with internationally accredited skills. There were few coaches, Umpires, referees and sports medical", "page": 162, "level": 4}}, {"headings_1": {"content": "(iv)", "page": 162, "level": 1}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 162, "level": 1}}, {"headings_1": {"content": "There was inadequate technical capacity in terms of personnel with internationally accredited skills. There were few coaches, Umpires, referees and sports medical", "page": 162, "level": 4}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "District Sports Councils were not functional and as such, there was general shortage", "metadata": {"headings": [{"headings_0": {"content": "District Sports Councils were not functional and as such, there was general shortage", "page": 162, "level": 2}}, {"headings_1": {"content": "(v)", "page": 162, "level": 1}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of standard sporting infrastructure and facilities to facilitate the mentorship of sports activities at the grassroot level.", "metadata": {"headings": [{"headings_0": {"content": "District Sports Councils were not functional and as such, there was general shortage", "page": 162, "level": 2}}, {"headings_1": {"content": "(v)", "page": 162, "level": 1}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(vi) NCS lacked a comprehensive strategy of ensuring the development and", "metadata": {"headings": [{"headings_0": {"content": "(vi) NCS lacked a comprehensive strategy of ensuring the development and", "page": 162, "level": 2}}, {"headings_1": {"content": "District Sports Councils were not functional and as such, there was general shortage", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "administration of all sports disciplines in the country.", "metadata": {"headings": [{"headings_0": {"content": "(vi) NCS lacked a comprehensive strategy of ensuring the development and", "page": 162, "level": 2}}, {"headings_1": {"content": "District Sports Councils were not functional and as such, there was general shortage", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the funding of the sports activities by Government was still inadequate, though of recent Government has increased the Council\u2019s budget.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the funding of the sports activities by Government was still inadequate, though of recent Government has increased the Council\u2019s budget.", "page": 162, "level": 4}}, {"headings_1": {"content": "(vi) NCS lacked a comprehensive strategy of ensuring the development and", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The above challenges hinder NCS from achieving its mandate of promoting quality physical", "metadata": {"headings": [{"headings_0": {"content": "The above challenges hinder NCS from achieving its mandate of promoting quality physical", "page": 162, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the funding of the sports activities by Government was still inadequate, though of recent Government has increased the Council\u2019s budget.", "page": 162, "level": 4}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "education and sports in the country.", "metadata": {"headings": [{"headings_0": {"content": "The above challenges hinder NCS from achieving its mandate of promoting quality physical", "page": 162, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the funding of the sports activities by Government was still inadequate, though of recent Government has increased the Council\u2019s budget.", "page": 162, "level": 4}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to develop and implement comprehensive sustainable", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to develop and implement comprehensive sustainable", "page": 162, "level": 2}}, {"headings_1": {"content": "The above challenges hinder NCS from achieving its mandate of promoting quality physical", "page": 162, "level": 2}}], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "strategies for the management and development of all sports disciplines in the country in consultation with stakeholders. \n145", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to develop and implement comprehensive sustainable", "page": 162, "level": 2}}, {"headings_1": {"content": "The above challenges hinder NCS from achieving its mandate of promoting quality physical", "page": 162, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to develop and implement comprehensive sustainable", "page": 162, "level": 2}}, {"headings_1": {"content": "The above challenges hinder NCS from achieving its mandate of promoting quality physical", "page": 162, "level": 2}}]], "page": 162, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "11.0. WORKS SECTOR", "metadata": {"headings": [{"headings_0": {"content": "11.0. WORKS SECTOR", "page": 163, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to develop and implement comprehensive sustainable", "page": 162, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Loss on Compensation for Stolen Materials from Steel Companies- UGX.12,757,503,000", "metadata": {"headings": [{"headings_0": {"content": "a) Loss on Compensation for Stolen Materials from Steel Companies- UGX.12,757,503,000", "page": 163, "level": 1}}, {"headings_1": {"content": "11.0. WORKS SECTOR", "page": 163, "level": 3}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "During the year, the Managing Director of Uganda Railways Corporation (URC) instituted an", "metadata": {"headings": [{"headings_0": {"content": "During the year, the Managing Director of Uganda Railways Corporation (URC) instituted an", "page": 163, "level": 2}}, {"headings_1": {"content": "a) Loss on Compensation for Stolen Materials from Steel Companies- UGX.12,757,503,000", "page": 163, "level": 1}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "investigation on the stolen and recovered railway materials from two steel companies.", "metadata": {"headings": [{"headings_0": {"content": "During the year, the Managing Director of Uganda Railways Corporation (URC) instituted an", "page": 163, "level": 2}}, {"headings_1": {"content": "a) Loss on Compensation for Stolen Materials from Steel Companies- UGX.12,757,503,000", "page": 163, "level": 1}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "However, the review of the investigation reports and other documents related to stolen and recovered railway materials revealed that URC went into an out of court settlement which resulted into a total compensation loss of UGX. 12.76Bn from both the two steel companies", "metadata": {"headings": [{"headings_0": {"content": "However, the review of the investigation reports and other documents related to stolen and recovered railway materials revealed that URC went into an out of court settlement which resulted into a total compensation loss of UGX. 12.76Bn from both the two steel companies", "page": 163, "level": 4}}, {"headings_1": {"content": "During the year, the Managing Director of Uganda Railways Corporation (URC) instituted an", "page": 163, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and an indication that the legal cases were mismanaged.", "metadata": {"headings": [{"headings_0": {"content": "However, the review of the investigation reports and other documents related to stolen and recovered railway materials revealed that URC went into an out of court settlement which resulted into a total compensation loss of UGX. 12.76Bn from both the two steel companies", "page": 163, "level": 4}}, {"headings_1": {"content": "During the year, the Managing Director of Uganda Railways Corporation (URC) instituted an", "page": 163, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management explained that the computation was based on sections that had been vandalised", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the computation was based on sections that had been vandalised", "page": 163, "level": 2}}, {"headings_1": {"content": "However, the review of the investigation reports and other documents related to stolen and recovered railway materials revealed that URC went into an out of court settlement which resulted into a total compensation loss of UGX. 12.76Bn from both the two steel companies", "page": 163, "level": 4}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "over the years and not the materials that the two companies were found with. This was done as a deterrent measure against the two companies in order to discourage them from buying", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the computation was based on sections that had been vandalised", "page": 163, "level": 2}}, {"headings_1": {"content": "However, the review of the investigation reports and other documents related to stolen and recovered railway materials revealed that URC went into an out of court settlement which resulted into a total compensation loss of UGX. 12.76Bn from both the two steel companies", "page": 163, "level": 4}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "vandalised materials. It was further explained that it is difficult to prove that the two", "metadata": {"headings": [{"headings_0": {"content": "vandalised materials. It was further explained that it is difficult to prove that the two", "page": 163, "level": 2}}, {"headings_1": {"content": "Management explained that the computation was based on sections that had been vandalised", "page": 163, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "companies were responsible for vandalising sections of the line yet the materials recovered were not for the whole section. The factory in Mukono negotiated to pay less as it claimed to be on the verge of bankruptcy due to Covid 19. Management considered it prudent to secure the settlement amount. \nI advised the Board to review the process of out of court settlement to ensure transparent", "metadata": {"headings": [{"headings_0": {"content": "vandalised materials. It was further explained that it is difficult to prove that the two", "page": 163, "level": 2}}, {"headings_1": {"content": "Management explained that the computation was based on sections that had been vandalised", "page": 163, "level": 2}}, [{"headings_0": {"content": "vandalised materials. It was further explained that it is difficult to prove that the two", "page": 163, "level": 2}}, {"headings_1": {"content": "Management explained that the computation was based on sections that had been vandalised", "page": 163, "level": 2}}]], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and verifiable procedures. In the event that collusion is identified, appropriate action including", "metadata": {"headings": [{"headings_0": {"content": "and verifiable procedures. In the event that collusion is identified, appropriate action including", "page": 163, "level": 2}}, {"headings_1": {"content": "vandalised materials. It was further explained that it is difficult to prove that the two", "page": 163, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "recovery measures from responsible parties should be instituted.", "metadata": {"headings": [{"headings_0": {"content": "and verifiable procedures. In the event that collusion is identified, appropriate action including", "page": 163, "level": 2}}, {"headings_1": {"content": "vandalised materials. It was further explained that it is difficult to prove that the two", "page": 163, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Loss of Abandoned Dismantled Railway Materials-EUR.3,083,846.54 and unrecovered advance payment of EURO 8,854,839.68", "metadata": {"headings": [{"headings_0": {"content": "b) Loss of Abandoned Dismantled Railway Materials-EUR.3,083,846.54 and unrecovered advance payment of EURO 8,854,839.68", "page": 163, "level": 8}}, {"headings_1": {"content": "and verifiable procedures. In the event that collusion is identified, appropriate action including", "page": 163, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The PSST/National Authorising Officer of the European Development Fund (EDF)-Ministry of", "metadata": {"headings": [{"headings_0": {"content": "The PSST/National Authorising Officer of the European Development Fund (EDF)-Ministry of", "page": 163, "level": 2}}, {"headings_1": {"content": "b) Loss of Abandoned Dismantled Railway Materials-EUR.3,083,846.54 and unrecovered advance payment of EURO 8,854,839.68", "page": 163, "level": 8}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Finance, Planning and Economic Development (PSST/NAO) signed a contract with a contractor", "metadata": {"headings": [{"headings_0": {"content": "The PSST/National Authorising Officer of the European Development Fund (EDF)-Ministry of", "page": 163, "level": 2}}, {"headings_1": {"content": "b) Loss of Abandoned Dismantled Railway Materials-EUR.3,083,846.54 and unrecovered advance payment of EURO 8,854,839.68", "page": 163, "level": 8}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "on 21st November 2019 for Civil works for the Rehabilitation of the Tororo-Gulu Railway under contract reference number EUROPWAID/139549/IH/WRKS/UG at Contract price of EUR 39,337,756 (excluding VAT/other taxes). My review of the contract implementation revealed", "metadata": {"headings": [{"headings_0": {"content": "on 21st November 2019 for Civil works for the Rehabilitation of the Tororo-Gulu Railway under contract reference number EUROPWAID/139549/IH/WRKS/UG at Contract price of EUR 39,337,756 (excluding VAT/other taxes). My review of the contract implementation revealed", "page": 163, "level": 4}}, {"headings_1": {"content": "The PSST/National Authorising Officer of the European Development Fund (EDF)-Ministry of", "page": 163, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "that after termination of the contract by the contractor, the contractor never handed over the demolished materials that were supposed to be used for reconstruction of the railway line.", "metadata": {"headings": [{"headings_0": {"content": "on 21st November 2019 for Civil works for the Rehabilitation of the Tororo-Gulu Railway under contract reference number EUROPWAID/139549/IH/WRKS/UG at Contract price of EUR 39,337,756 (excluding VAT/other taxes). My review of the contract implementation revealed", "page": 163, "level": 4}}, {"headings_1": {"content": "The PSST/National Authorising Officer of the European Development Fund (EDF)-Ministry of", "page": 163, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Evidence from supervising consultant indicated that 136,416 railway items equivalent to Euro 3,083,846.54 had been stolen. Similarly, the Contracting Authority made 30% advance payment to the same contractor amounting to EURO 11,801,326.80, by the time of termination of the contract only EURO 2,946,487.12 had been recovered with the balance", "metadata": {"headings": [{"headings_0": {"content": "Evidence from supervising consultant indicated that 136,416 railway items equivalent to Euro 3,083,846.54 had been stolen. Similarly, the Contracting Authority made 30% advance payment to the same contractor amounting to EURO 11,801,326.80, by the time of termination of the contract only EURO 2,946,487.12 had been recovered with the balance", "page": 163, "level": 4}}, {"headings_1": {"content": "on 21st November 2019 for Civil works for the Rehabilitation of the Tororo-Gulu Railway under contract reference number EUROPWAID/139549/IH/WRKS/UG at Contract price of EUR 39,337,756 (excluding VAT/other taxes). My review of the contract implementation revealed", "page": 163, "level": 4}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "EURO 8,854,839.68 not yet recovered.", "metadata": {"headings": [{"headings_0": {"content": "Evidence from supervising consultant indicated that 136,416 railway items equivalent to Euro 3,083,846.54 had been stolen. Similarly, the Contracting Authority made 30% advance payment to the same contractor amounting to EURO 11,801,326.80, by the time of termination of the contract only EURO 2,946,487.12 had been recovered with the balance", "page": 163, "level": 4}}, {"headings_1": {"content": "on 21st November 2019 for Civil works for the Rehabilitation of the Tororo-Gulu Railway under contract reference number EUROPWAID/139549/IH/WRKS/UG at Contract price of EUR 39,337,756 (excluding VAT/other taxes). My review of the contract implementation revealed", "page": 163, "level": 4}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that this is an issue that is being handled following procedures of closure of Contract at Termination. The Final Account shall detail what is", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that this is an issue that is being handled following procedures of closure of Contract at Termination. The Final Account shall detail what is", "page": 163, "level": 4}}, {"headings_1": {"content": "Evidence from supervising consultant indicated that 136,416 railway items equivalent to Euro 3,083,846.54 had been stolen. Similarly, the Contracting Authority made 30% advance payment to the same contractor amounting to EURO 11,801,326.80, by the time of termination of the contract only EURO 2,946,487.12 had been recovered with the balance", "page": 163, "level": 4}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "payable to the Contractor at the time of termination less what the Contractor owes the Client", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that this is an issue that is being handled following procedures of closure of Contract at Termination. The Final Account shall detail what is", "page": 163, "level": 4}}, {"headings_1": {"content": "Evidence from supervising consultant indicated that 136,416 railway items equivalent to Euro 3,083,846.54 had been stolen. Similarly, the Contracting Authority made 30% advance payment to the same contractor amounting to EURO 11,801,326.80, by the time of termination of the contract only EURO 2,946,487.12 had been recovered with the balance", "page": 163, "level": 4}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "including losses of Inventory as determined by the inspections mentioned above.", "metadata": {"headings": [{"headings_0": {"content": "including losses of Inventory as determined by the inspections mentioned above.", "page": 163, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that this is an issue that is being handled following procedures of closure of Contract at Termination. The Final Account shall detail what is", "page": 163, "level": 4}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure a comprehensive verification process is carried out", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure a comprehensive verification process is carried out", "page": 163, "level": 2}}, {"headings_1": {"content": "including losses of Inventory as determined by the inspections mentioned above.", "page": 163, "level": 2}}], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "so that all outstanding obligations by the contractor are discharged before any payments are made. \nI advised the Accounting Officer to also seek legal advice from Attorney General on the course of action to be taken. \n146", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure a comprehensive verification process is carried out", "page": 163, "level": 2}}, {"headings_1": {"content": "including losses of Inventory as determined by the inspections mentioned above.", "page": 163, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure a comprehensive verification process is carried out", "page": 163, "level": 2}}, {"headings_1": {"content": "including losses of Inventory as determined by the inspections mentioned above.", "page": 163, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure a comprehensive verification process is carried out", "page": 163, "level": 2}}, {"headings_1": {"content": "including losses of Inventory as determined by the inspections mentioned above.", "page": 163, "level": 2}}]], "page": 163, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c) Loss of Potential Revenue from a Concession Agreement for Pamba Ferry", "metadata": {"headings": [{"headings_0": {"content": "c) Loss of Potential Revenue from a Concession Agreement for Pamba Ferry", "page": 164, "level": 1}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure a comprehensive verification process is carried out", "page": 163, "level": 2}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "On 18th May 2020, the Minister of State for Transport signed an agreement between the Government of Uganda and Mango Tree (U) Ltd, to rehabilitate and upgrade the Marine Vessel (MV) Pamba without recourse to public funds as a PPP. I however noted that there was no procurement process followed in identifying the company. I also noted that Mango Tree (U) Ltd incurred a verified amount of UGX.10,618,736,676 to undertake the refurbishment,", "metadata": {"headings": [{"headings_0": {"content": "On 18th May 2020, the Minister of State for Transport signed an agreement between the Government of Uganda and Mango Tree (U) Ltd, to rehabilitate and upgrade the Marine Vessel (MV) Pamba without recourse to public funds as a PPP. I however noted that there was no procurement process followed in identifying the company. I also noted that Mango Tree (U) Ltd incurred a verified amount of UGX.10,618,736,676 to undertake the refurbishment,", "page": 164, "level": 4}}, {"headings_1": {"content": "c) Loss of Potential Revenue from a Concession Agreement for Pamba Ferry", "page": 164, "level": 1}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "which funds are to be recovered from the collections charged by the firm during operations.", "metadata": {"headings": [{"headings_0": {"content": "On 18th May 2020, the Minister of State for Transport signed an agreement between the Government of Uganda and Mango Tree (U) Ltd, to rehabilitate and upgrade the Marine Vessel (MV) Pamba without recourse to public funds as a PPP. I however noted that there was no procurement process followed in identifying the company. I also noted that Mango Tree (U) Ltd incurred a verified amount of UGX.10,618,736,676 to undertake the refurbishment,", "page": 164, "level": 4}}, {"headings_1": {"content": "c) Loss of Potential Revenue from a Concession Agreement for Pamba Ferry", "page": 164, "level": 1}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Although the Marine Vessel (MV) Pamba operated during the year, there were no arrangements by URC in respect to monitoring of revenue collected by the operator of the", "metadata": {"headings": [{"headings_0": {"content": "Although the Marine Vessel (MV) Pamba operated during the year, there were no arrangements by URC in respect to monitoring of revenue collected by the operator of the", "page": 164, "level": 4}}, {"headings_1": {"content": "On 18th May 2020, the Minister of State for Transport signed an agreement between the Government of Uganda and Mango Tree (U) Ltd, to rehabilitate and upgrade the Marine Vessel (MV) Pamba without recourse to public funds as a PPP. I however noted that there was no procurement process followed in identifying the company. I also noted that Mango Tree (U) Ltd incurred a verified amount of UGX.10,618,736,676 to undertake the refurbishment,", "page": 164, "level": 4}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "vessel and also the revenue sharing terms which would allow both parties to mutually benefit as required in the agreement. \nThe Accounting Officer explained that engagements with the Ministry of Works and", "metadata": {"headings": [{"headings_0": {"content": "Although the Marine Vessel (MV) Pamba operated during the year, there were no arrangements by URC in respect to monitoring of revenue collected by the operator of the", "page": 164, "level": 4}}, {"headings_1": {"content": "On 18th May 2020, the Minister of State for Transport signed an agreement between the Government of Uganda and Mango Tree (U) Ltd, to rehabilitate and upgrade the Marine Vessel (MV) Pamba without recourse to public funds as a PPP. I however noted that there was no procurement process followed in identifying the company. I also noted that Mango Tree (U) Ltd incurred a verified amount of UGX.10,618,736,676 to undertake the refurbishment,", "page": 164, "level": 4}}, [{"headings_0": {"content": "Although the Marine Vessel (MV) Pamba operated during the year, there were no arrangements by URC in respect to monitoring of revenue collected by the operator of the", "page": 164, "level": 4}}, {"headings_1": {"content": "On 18th May 2020, the Minister of State for Transport signed an agreement between the Government of Uganda and Mango Tree (U) Ltd, to rehabilitate and upgrade the Marine Vessel (MV) Pamba without recourse to public funds as a PPP. I however noted that there was no procurement process followed in identifying the company. I also noted that Mango Tree (U) Ltd incurred a verified amount of UGX.10,618,736,676 to undertake the refurbishment,", "page": 164, "level": 4}}]], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Transport will continue to ensure that a revenue sharing agreement is established.", "metadata": {"headings": [{"headings_0": {"content": "Transport will continue to ensure that a revenue sharing agreement is established.", "page": 164, "level": 2}}, {"headings_1": {"content": "Although the Marine Vessel (MV) Pamba operated during the year, there were no arrangements by URC in respect to monitoring of revenue collected by the operator of the", "page": 164, "level": 4}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officer should establish a verifiable monitoring mechanism of the operations", "metadata": {"headings": [{"headings_0": {"content": "Transport will continue to ensure that a revenue sharing agreement is established.", "page": 164, "level": 2}}, {"headings_1": {"content": "Although the Marine Vessel (MV) Pamba operated during the year, there were no arrangements by URC in respect to monitoring of revenue collected by the operator of the", "page": 164, "level": 4}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "of (MV) Pamba to keep track of the revenue performance. In addition, the Accounting Officer is advised to engage the line Ministry and ensure that a revenue sharing agreement is", "metadata": {"headings": [{"headings_0": {"content": "of (MV) Pamba to keep track of the revenue performance. In addition, the Accounting Officer is advised to engage the line Ministry and ensure that a revenue sharing agreement is", "page": 164, "level": 4}}, {"headings_1": {"content": "Transport will continue to ensure that a revenue sharing agreement is established.", "page": 164, "level": 2}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "established.", "metadata": {"headings": [{"headings_0": {"content": "of (MV) Pamba to keep track of the revenue performance. In addition, the Accounting Officer is advised to engage the line Ministry and ensure that a revenue sharing agreement is", "page": 164, "level": 4}}, {"headings_1": {"content": "Transport will continue to ensure that a revenue sharing agreement is established.", "page": 164, "level": 2}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "d) Delayed Completion of the consultancy for the unit cost study for road construction and maintenance in Uganda", "metadata": {"headings": [{"headings_0": {"content": "d) Delayed Completion of the consultancy for the unit cost study for road construction and maintenance in Uganda", "page": 164, "level": 8}}, {"headings_1": {"content": "of (MV) Pamba to keep track of the revenue performance. In addition, the Accounting Officer is advised to engage the line Ministry and ensure that a revenue sharing agreement is", "page": 164, "level": 4}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "On 30th July 2019, the Ministry entered into a contract for a unit cost study for road", "metadata": {"headings": [{"headings_0": {"content": "d) Delayed Completion of the consultancy for the unit cost study for road construction and maintenance in Uganda", "page": 164, "level": 8}}, {"headings_1": {"content": "of (MV) Pamba to keep track of the revenue performance. In addition, the Accounting Officer is advised to engage the line Ministry and ensure that a revenue sharing agreement is", "page": 164, "level": 4}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "construction and maintenance in Uganda at a contract price of UGX.2,102,966,500. The", "metadata": {"headings": [{"headings_0": {"content": "construction and maintenance in Uganda at a contract price of UGX.2,102,966,500. The", "page": 164, "level": 2}}, {"headings_1": {"content": "d) Delayed Completion of the consultancy for the unit cost study for road construction and maintenance in Uganda", "page": 164, "level": 8}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "contract was to be executed in nine (9) months from the date of contract signing, implying that the contract completion date was supposed to be 30th April, 2020. \nA review of the performance of the contract revealed the following: -", "metadata": {"headings": [{"headings_0": {"content": "construction and maintenance in Uganda at a contract price of UGX.2,102,966,500. The", "page": 164, "level": 2}}, {"headings_1": {"content": "d) Delayed Completion of the consultancy for the unit cost study for road construction and maintenance in Uganda", "page": 164, "level": 8}}, [{"headings_0": {"content": "construction and maintenance in Uganda at a contract price of UGX.2,102,966,500. The", "page": 164, "level": 2}}, {"headings_1": {"content": "d) Delayed Completion of the consultancy for the unit cost study for road construction and maintenance in Uganda", "page": 164, "level": 8}}]], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "i. Although the cumulative payments to the consultant totalled to UGX.1,472,076,550 (70% of the contract price) by end of September 2022, almost 2 & \u00bd years later , most", "metadata": {"headings": [{"headings_0": {"content": "i. Although the cumulative payments to the consultant totalled to UGX.1,472,076,550 (70% of the contract price) by end of September 2022, almost 2 & \u00bd years later , most", "page": 164, "level": 4}}, {"headings_1": {"content": "construction and maintenance in Uganda at a contract price of UGX.2,102,966,500. The", "page": 164, "level": 2}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "aspects of the contract such as testing the cost management system, 2nd stakeholders\u2019 workshop, final report, cost estimation and monitoring systems and implementation strategy had not been delivered.", "metadata": {"headings": [{"headings_0": {"content": "i. Although the cumulative payments to the consultant totalled to UGX.1,472,076,550 (70% of the contract price) by end of September 2022, almost 2 & \u00bd years later , most", "page": 164, "level": 4}}, {"headings_1": {"content": "construction and maintenance in Uganda at a contract price of UGX.2,102,966,500. The", "page": 164, "level": 2}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ii. Although, section 7.6 of Terms of Reference (TORs) for the study required six (6) staff from MoWT, UNRA, KCCA and Uganda Road Fund to be attached to the Consultant as", "metadata": {"headings": [{"headings_0": {"content": "ii. Although, section 7.6 of Terms of Reference (TORs) for the study required six (6) staff from MoWT, UNRA, KCCA and Uganda Road Fund to be attached to the Consultant as", "page": 164, "level": 4}}, {"headings_1": {"content": "i. Although the cumulative payments to the consultant totalled to UGX.1,472,076,550 (70% of the contract price) by end of September 2022, almost 2 & \u00bd years later , most", "page": 164, "level": 4}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "counterpart staff for training and technology transfer, there was no evidence that it was done.", "metadata": {"headings": [{"headings_0": {"content": "ii. Although, section 7.6 of Terms of Reference (TORs) for the study required six (6) staff from MoWT, UNRA, KCCA and Uganda Road Fund to be attached to the Consultant as", "page": 164, "level": 4}}, {"headings_1": {"content": "i. Although the cumulative payments to the consultant totalled to UGX.1,472,076,550 (70% of the contract price) by end of September 2022, almost 2 & \u00bd years later , most", "page": 164, "level": 4}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iii. The most recent report submitted by the Consultant was the draft final report in December 2020. This report was not approved by the Ministry as it reportedly lacked", "metadata": {"headings": [{"headings_0": {"content": "iii. The most recent report submitted by the Consultant was the draft final report in December 2020. This report was not approved by the Ministry as it reportedly lacked", "page": 164, "level": 4}}, {"headings_1": {"content": "ii. Although, section 7.6 of Terms of Reference (TORs) for the study required six (6) staff from MoWT, UNRA, KCCA and Uganda Road Fund to be attached to the Consultant as", "page": 164, "level": 4}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "cost drivers for road maintenance. \nThere is a risk of loss of UGX.1,472,076,550 so far paid to the Consultant if no acceptable", "metadata": {"headings": [{"headings_0": {"content": "iii. The most recent report submitted by the Consultant was the draft final report in December 2020. This report was not approved by the Ministry as it reportedly lacked", "page": 164, "level": 4}}, {"headings_1": {"content": "ii. Although, section 7.6 of Terms of Reference (TORs) for the study required six (6) staff from MoWT, UNRA, KCCA and Uganda Road Fund to be attached to the Consultant as", "page": 164, "level": 4}}, [{"headings_0": {"content": "iii. The most recent report submitted by the Consultant was the draft final report in December 2020. This report was not approved by the Ministry as it reportedly lacked", "page": 164, "level": 4}}, {"headings_1": {"content": "ii. Although, section 7.6 of Terms of Reference (TORs) for the study required six (6) staff from MoWT, UNRA, KCCA and Uganda Road Fund to be attached to the Consultant as", "page": 164, "level": 4}}]], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "report is eventually delivered. In addition, there was no evidence that the Ministry was", "metadata": {"headings": [{"headings_0": {"content": "report is eventually delivered. In addition, there was no evidence that the Ministry was", "page": 164, "level": 2}}, {"headings_1": {"content": "iii. The most recent report submitted by the Consultant was the draft final report in December 2020. This report was not approved by the Ministry as it reportedly lacked", "page": 164, "level": 4}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "employing the penalty provisions in the contract.", "metadata": {"headings": [{"headings_0": {"content": "report is eventually delivered. In addition, there was no evidence that the Ministry was", "page": 164, "level": 2}}, {"headings_1": {"content": "iii. The most recent report submitted by the Consultant was the draft final report in December 2020. This report was not approved by the Ministry as it reportedly lacked", "page": 164, "level": 4}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the Consultancy has been delayed because of a number of issues, including the Covid-19 pandemic outbreak and the insufficient data that has been gathered from key stakeholders both internally and outside the benchmarking countries. It is", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Consultancy has been delayed because of a number of issues, including the Covid-19 pandemic outbreak and the insufficient data that has been gathered from key stakeholders both internally and outside the benchmarking countries. It is", "page": 164, "level": 4}}, {"headings_1": {"content": "report is eventually delivered. In addition, there was no evidence that the Ministry was", "page": 164, "level": 2}}], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "147 \nimportant to highlight that access to offices and documents was necessary for the majority of the Consultancy's primary activities. \nI advised the Accounting Officer to follow up with the Consultant to ensure that the report is delivered expeditiously to enhance decision making.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Consultancy has been delayed because of a number of issues, including the Covid-19 pandemic outbreak and the insufficient data that has been gathered from key stakeholders both internally and outside the benchmarking countries. It is", "page": 164, "level": 4}}, {"headings_1": {"content": "report is eventually delivered. In addition, there was no evidence that the Ministry was", "page": 164, "level": 2}}, [{"headings_0": {"content": "The Accounting Officer explained that the Consultancy has been delayed because of a number of issues, including the Covid-19 pandemic outbreak and the insufficient data that has been gathered from key stakeholders both internally and outside the benchmarking countries. It is", "page": 164, "level": 4}}, {"headings_1": {"content": "report is eventually delivered. In addition, there was no evidence that the Ministry was", "page": 164, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer explained that the Consultancy has been delayed because of a number of issues, including the Covid-19 pandemic outbreak and the insufficient data that has been gathered from key stakeholders both internally and outside the benchmarking countries. It is", "page": 164, "level": 4}}, {"headings_1": {"content": "report is eventually delivered. In addition, there was no evidence that the Ministry was", "page": 164, "level": 2}}]], "page": 164, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "e) Maintenance of district and zonal road equipment", "metadata": {"headings": [{"headings_0": {"content": "e) Maintenance of district and zonal road equipment", "page": 165, "level": 8}}, {"headings_1": {"content": "The Accounting Officer explained that the Consultancy has been delayed because of a number of issues, including the Covid-19 pandemic outbreak and the insufficient data that has been gathered from key stakeholders both internally and outside the benchmarking countries. It is", "page": 164, "level": 4}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I carried out inspection of the regional mechanical workshops and established that 23 Districts\u2019 road equipment , especially Motor graders remained in the Workshops\u2019 yards for more than a", "metadata": {"headings": [{"headings_0": {"content": "I carried out inspection of the regional mechanical workshops and established that 23 Districts\u2019 road equipment , especially Motor graders remained in the Workshops\u2019 yards for more than a", "page": 165, "level": 4}}, {"headings_1": {"content": "e) Maintenance of district and zonal road equipment", "page": 165, "level": 8}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "year without repair with some having been grounded since 2016.", "metadata": {"headings": [{"headings_0": {"content": "I carried out inspection of the regional mechanical workshops and established that 23 Districts\u2019 road equipment , especially Motor graders remained in the Workshops\u2019 yards for more than a", "page": 165, "level": 4}}, {"headings_1": {"content": "e) Maintenance of district and zonal road equipment", "page": 165, "level": 8}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This has affected the maintenance of roads in the affected districts.", "metadata": {"headings": [{"headings_0": {"content": "This has affected the maintenance of roads in the affected districts.", "page": 165, "level": 2}}, {"headings_1": {"content": "I carried out inspection of the regional mechanical workshops and established that 23 Districts\u2019 road equipment , especially Motor graders remained in the Workshops\u2019 yards for more than a", "page": 165, "level": 4}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officer explained that the Regional Workshops received only UGX.10,492, 000 ,000 as operational funding against an actual requirement of UGX.45,000,000,000 thereby not able to carry out all the necessary repairs.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Regional Workshops received only UGX.10,492, 000 ,000 as operational funding against an actual requirement of UGX.45,000,000,000 thereby not able to carry out all the necessary repairs.", "page": 165, "level": 4}}, {"headings_1": {"content": "This has affected the maintenance of roads in the affected districts.", "page": 165, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accounting Officer to lobby the responsible authorities and have the road", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to lobby the responsible authorities and have the road", "page": 165, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the Regional Workshops received only UGX.10,492, 000 ,000 as operational funding against an actual requirement of UGX.45,000,000,000 thereby not able to carry out all the necessary repairs.", "page": 165, "level": 4}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "equipment maintenance budget improved.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to lobby the responsible authorities and have the road", "page": 165, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the Regional Workshops received only UGX.10,492, 000 ,000 as operational funding against an actual requirement of UGX.45,000,000,000 thereby not able to carry out all the necessary repairs.", "page": 165, "level": 4}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "f) Grounded Aircrafts at the East African civil Aviation Academy", "metadata": {"headings": [{"headings_0": {"content": "f) Grounded Aircrafts at the East African civil Aviation Academy", "page": 165, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to lobby the responsible authorities and have the road", "page": 165, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The inspection of the East African civil Aviation Academy (Soroti Flying School) indicated that", "metadata": {"headings": [{"headings_0": {"content": "The inspection of the East African civil Aviation Academy (Soroti Flying School) indicated that", "page": 165, "level": 2}}, {"headings_1": {"content": "f) Grounded Aircrafts at the East African civil Aviation Academy", "page": 165, "level": 8}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "all its nine (9) training aircrafts were grounded due to the expiry of their insurance or being", "metadata": {"headings": [{"headings_0": {"content": "The inspection of the East African civil Aviation Academy (Soroti Flying School) indicated that", "page": 165, "level": 2}}, {"headings_1": {"content": "f) Grounded Aircrafts at the East African civil Aviation Academy", "page": 165, "level": 8}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "faulty. I further noted that three aircrafts involved in accidents during the year under review", "metadata": {"headings": [{"headings_0": {"content": "faulty. I further noted that three aircrafts involved in accidents during the year under review", "page": 165, "level": 2}}, {"headings_1": {"content": "The inspection of the East African civil Aviation Academy (Soroti Flying School) indicated that", "page": 165, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "had not been repaired due to the delayed compensation by the insurance service provider.", "metadata": {"headings": [{"headings_0": {"content": "faulty. I further noted that three aircrafts involved in accidents during the year under review", "page": 165, "level": 2}}, {"headings_1": {"content": "The inspection of the East African civil Aviation Academy (Soroti Flying School) indicated that", "page": 165, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The training of pilots had been suspended resulting into un-necessary costs of keeping", "metadata": {"headings": [{"headings_0": {"content": "The training of pilots had been suspended resulting into un-necessary costs of keeping", "page": 165, "level": 2}}, {"headings_1": {"content": "faulty. I further noted that three aircrafts involved in accidents during the year under review", "page": 165, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "students on the campus without training and extension of the time within which students", "metadata": {"headings": [{"headings_0": {"content": "The training of pilots had been suspended resulting into un-necessary costs of keeping", "page": 165, "level": 2}}, {"headings_1": {"content": "faulty. I further noted that three aircrafts involved in accidents during the year under review", "page": 165, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "would complete their courses. In addition, salaries for the Instructors and staff are being paid", "metadata": {"headings": [{"headings_0": {"content": "would complete their courses. In addition, salaries for the Instructors and staff are being paid", "page": 165, "level": 2}}, {"headings_1": {"content": "The training of pilots had been suspended resulting into un-necessary costs of keeping", "page": 165, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "without activities, which is wasteful. \nThe Accounting Officer explained that the financial challenges have derailed the Academy", "metadata": {"headings": [{"headings_0": {"content": "would complete their courses. In addition, salaries for the Instructors and staff are being paid", "page": 165, "level": 2}}, {"headings_1": {"content": "The training of pilots had been suspended resulting into un-necessary costs of keeping", "page": 165, "level": 2}}, [{"headings_0": {"content": "would complete their courses. In addition, salaries for the Instructors and staff are being paid", "page": 165, "level": 2}}, {"headings_1": {"content": "The training of pilots had been suspended resulting into un-necessary costs of keeping", "page": 165, "level": 2}}]], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "from executing its mandate. It was further explained that the Academy procured an insurance service provider (Sanlam) at a cost of UGX.570,832,735, however after accepting the offer, the Academy received a late communication from Sanlam declining to offer the service. The issue has however been escalated to the Attorney General for further guidance on the next action against Sanlam Insurance. In addition, 5X-UAN 310 aircraft was manufactured in 1978 whose production line had been stopped, hence the Academy had to make special", "metadata": {"headings": [{"headings_0": {"content": "from executing its mandate. It was further explained that the Academy procured an insurance service provider (Sanlam) at a cost of UGX.570,832,735, however after accepting the offer, the Academy received a late communication from Sanlam declining to offer the service. The issue has however been escalated to the Attorney General for further guidance on the next action against Sanlam Insurance. In addition, 5X-UAN 310 aircraft was manufactured in 1978 whose production line had been stopped, hence the Academy had to make special", "page": 165, "level": 1}}, {"headings_1": {"content": "would complete their courses. In addition, salaries for the Instructors and staff are being paid", "page": 165, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "arrangements for the production of the parts required. It should also be noted that the aircraft was undergoing major structural repairs which required lots of parts.", "metadata": {"headings": [{"headings_0": {"content": "from executing its mandate. It was further explained that the Academy procured an insurance service provider (Sanlam) at a cost of UGX.570,832,735, however after accepting the offer, the Academy received a late communication from Sanlam declining to offer the service. The issue has however been escalated to the Attorney General for further guidance on the next action against Sanlam Insurance. In addition, 5X-UAN 310 aircraft was manufactured in 1978 whose production line had been stopped, hence the Academy had to make special", "page": 165, "level": 1}}, {"headings_1": {"content": "would complete their courses. In addition, salaries for the Instructors and staff are being paid", "page": 165, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to engage relevant authorities to ensure that the insurance", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage relevant authorities to ensure that the insurance", "page": 165, "level": 2}}, {"headings_1": {"content": "from executing its mandate. It was further explained that the Academy procured an insurance service provider (Sanlam) at a cost of UGX.570,832,735, however after accepting the offer, the Academy received a late communication from Sanlam declining to offer the service. The issue has however been escalated to the Attorney General for further guidance on the next action against Sanlam Insurance. In addition, 5X-UAN 310 aircraft was manufactured in 1978 whose production line had been stopped, hence the Academy had to make special", "page": 165, "level": 1}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "cover is renewed and urgently follow up with the insurance provider for compensation of the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage relevant authorities to ensure that the insurance", "page": 165, "level": 2}}, {"headings_1": {"content": "from executing its mandate. It was further explained that the Academy procured an insurance service provider (Sanlam) at a cost of UGX.570,832,735, however after accepting the offer, the Academy received a late communication from Sanlam declining to offer the service. The issue has however been escalated to the Attorney General for further guidance on the next action against Sanlam Insurance. In addition, 5X-UAN 310 aircraft was manufactured in 1978 whose production line had been stopped, hence the Academy had to make special", "page": 165, "level": 1}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "aircrafts involved in accidents. Management of Ministry of Works should work out a strategy", "metadata": {"headings": [{"headings_0": {"content": "aircrafts involved in accidents. Management of Ministry of Works should work out a strategy", "page": 165, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to engage relevant authorities to ensure that the insurance", "page": 165, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "for enhancing the revenues of the Academy.", "metadata": {"headings": [{"headings_0": {"content": "aircrafts involved in accidents. Management of Ministry of Works should work out a strategy", "page": 165, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to engage relevant authorities to ensure that the insurance", "page": 165, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "g) Accumulation of liabilities - UGX.760.4Bn", "metadata": {"headings": [{"headings_0": {"content": "g) Accumulation of liabilities - UGX.760.4Bn", "page": 165, "level": 8}}, {"headings_1": {"content": "aircrafts involved in accidents. Management of Ministry of Works should work out a strategy", "page": 165, "level": 2}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the financial statements of UNRA and noted that it has accumulated liabilities to the tune of UGX. 760.4Bn. These comprise of certified and approved liabilities UGX. 616.1Bn and unapproved certificates by management of UGX. 144.3Bn.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the financial statements of UNRA and noted that it has accumulated liabilities to the tune of UGX. 760.4Bn. These comprise of certified and approved liabilities UGX. 616.1Bn and unapproved certificates by management of UGX. 144.3Bn.", "page": 165, "level": 4}}, {"headings_1": {"content": "g) Accumulation of liabilities - UGX.760.4Bn", "page": 165, "level": 8}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The accumulation of liabilities was attributed to lack of funds and delayed payments.", "metadata": {"headings": [{"headings_0": {"content": "The accumulation of liabilities was attributed to lack of funds and delayed payments.", "page": 165, "level": 2}}, {"headings_1": {"content": "I reviewed the financial statements of UNRA and noted that it has accumulated liabilities to the tune of UGX. 760.4Bn. These comprise of certified and approved liabilities UGX. 616.1Bn and unapproved certificates by management of UGX. 144.3Bn.", "page": 165, "level": 4}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "148", "metadata": {"headings": [{"headings_0": {"content": "The accumulation of liabilities was attributed to lack of funds and delayed payments.", "page": 165, "level": 2}}, {"headings_1": {"content": "I reviewed the financial statements of UNRA and noted that it has accumulated liabilities to the tune of UGX. 760.4Bn. These comprise of certified and approved liabilities UGX. 616.1Bn and unapproved certificates by management of UGX. 144.3Bn.", "page": 165, "level": 4}}], "page": 165, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Further UNRA has a policy of approving certificates within 60 days by a committee appointed by the Accounting Officer, however, I noted that the approval process takes much longer and by the end of the year the un approved certificates had accumulated to UGX.144.3Bn.", "metadata": {"headings": [{"headings_0": {"content": "Further UNRA has a policy of approving certificates within 60 days by a committee appointed by the Accounting Officer, however, I noted that the approval process takes much longer and by the end of the year the un approved certificates had accumulated to UGX.144.3Bn.", "page": 166, "level": 4}}, {"headings_1": {"content": "The accumulation of liabilities was attributed to lack of funds and delayed payments.", "page": 165, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Accumulation of liabilities lead to interest payments related to non-settlement of certificates", "metadata": {"headings": [{"headings_0": {"content": "Further UNRA has a policy of approving certificates within 60 days by a committee appointed by the Accounting Officer, however, I noted that the approval process takes much longer and by the end of the year the un approved certificates had accumulated to UGX.144.3Bn.", "page": 166, "level": 4}}, {"headings_1": {"content": "The accumulation of liabilities was attributed to lack of funds and delayed payments.", "page": 165, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "issued for work done leading to escalation of construction costs. Furthermore, it paints a bad", "metadata": {"headings": [{"headings_0": {"content": "issued for work done leading to escalation of construction costs. Furthermore, it paints a bad", "page": 166, "level": 2}}, {"headings_1": {"content": "Further UNRA has a policy of approving certificates within 60 days by a committee appointed by the Accounting Officer, however, I noted that the approval process takes much longer and by the end of the year the un approved certificates had accumulated to UGX.144.3Bn.", "page": 166, "level": 4}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "picture on road contracts and some intrinsic costs may be built in the contract to cater for", "metadata": {"headings": [{"headings_0": {"content": "issued for work done leading to escalation of construction costs. Furthermore, it paints a bad", "page": 166, "level": 2}}, {"headings_1": {"content": "Further UNRA has a policy of approving certificates within 60 days by a committee appointed by the Accounting Officer, however, I noted that the approval process takes much longer and by the end of the year the un approved certificates had accumulated to UGX.144.3Bn.", "page": 166, "level": 4}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "delays leading to high cost contracts. During the year an amount of UGX.41.34Bn was paid", "metadata": {"headings": [{"headings_0": {"content": "delays leading to high cost contracts. During the year an amount of UGX.41.34Bn was paid", "page": 166, "level": 2}}, {"headings_1": {"content": "issued for work done leading to escalation of construction costs. Furthermore, it paints a bad", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "as interest for delayed payment for various projects.", "metadata": {"headings": [{"headings_0": {"content": "delays leading to high cost contracts. During the year an amount of UGX.41.34Bn was paid", "page": 166, "level": 2}}, {"headings_1": {"content": "issued for work done leading to escalation of construction costs. Furthermore, it paints a bad", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the exercise for the verification and approval of works", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the exercise for the verification and approval of works", "page": 166, "level": 2}}, {"headings_1": {"content": "delays leading to high cost contracts. During the year an amount of UGX.41.34Bn was paid", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "certificates is a very lengthy because of the technicalities and the amounts involved.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the exercise for the verification and approval of works", "page": 166, "level": 2}}, {"headings_1": {"content": "delays leading to high cost contracts. During the year an amount of UGX.41.34Bn was paid", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Furthermore, the delayed release of funds also leads to late payments hence interest", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, the delayed release of funds also leads to late payments hence interest", "page": 166, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the exercise for the verification and approval of works", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "penalties.", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, the delayed release of funds also leads to late payments hence interest", "page": 166, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the exercise for the verification and approval of works", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to engage the MoFPED with a view of securing additional resources to settle the liabilities. I also advised the Accounting Officer to review the payment", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the MoFPED with a view of securing additional resources to settle the liabilities. I also advised the Accounting Officer to review the payment", "page": 166, "level": 4}}, {"headings_1": {"content": "Furthermore, the delayed release of funds also leads to late payments hence interest", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "approval process and payment terms to mitigate the risk of interest charges due to penalties", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the MoFPED with a view of securing additional resources to settle the liabilities. I also advised the Accounting Officer to review the payment", "page": 166, "level": 4}}, {"headings_1": {"content": "Furthermore, the delayed release of funds also leads to late payments hence interest", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "12.0. HEALTH SECTOR", "metadata": {"headings": [{"headings_0": {"content": "12.0. HEALTH SECTOR", "page": 166, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to engage the MoFPED with a view of securing additional resources to settle the liabilities. I also advised the Accounting Officer to review the payment", "page": 166, "level": 4}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Management of Essential Medicines and Health Supplies in Health Facilities", "metadata": {"headings": [{"headings_0": {"content": "a) Management of Essential Medicines and Health Supplies in Health Facilities", "page": 166, "level": 1}}, {"headings_1": {"content": "12.0. HEALTH SECTOR", "page": 166, "level": 3}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective", "metadata": {"headings": [{"headings_0": {"content": "Section 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective", "page": 166, "level": 2}}, {"headings_1": {"content": "a) Management of Essential Medicines and Health Supplies in Health Facilities", "page": 166, "level": 1}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "stock management system which ensures that the right medicines of the right quality and quantities are available at the right place, at the right time, and at the right cost. Furthermore, Section 4 of the National Medical Stores Act 1993 provides that one of the objectives is to secure, safe and efficient storage, administration, distribution and supply of the goods, having regard to national needs and to the special nature of the goods in question in accordance with the national drug policy and the national drug authority.", "metadata": {"headings": [{"headings_0": {"content": "Section 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective", "page": 166, "level": 2}}, {"headings_1": {"content": "a) Management of Essential Medicines and Health Supplies in Health Facilities", "page": 166, "level": 1}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "A review was undertaken of the supply, storage, administration and distribution of EMHS in", "metadata": {"headings": [{"headings_0": {"content": "A review was undertaken of the supply, storage, administration and distribution of EMHS in", "page": 166, "level": 2}}, {"headings_1": {"content": "Section 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "National Referral Hospitals and specialized health facilities and I noted the following:", "metadata": {"headings": [{"headings_0": {"content": "A review was undertaken of the supply, storage, administration and distribution of EMHS in", "page": 166, "level": 2}}, {"headings_1": {"content": "Section 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Most of the hospitals and facilities had expired drugs which were kept in the stores instead of being returned to NMS for appropriate handling. In addition, NMS had Non Viable Stock of UGX.13.4Bn at the close of the Financial year representing an increment of Ugx.8.25Bn", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Most of the hospitals and facilities had expired drugs which were kept in the stores instead of being returned to NMS for appropriate handling. In addition, NMS had Non Viable Stock of UGX.13.4Bn at the close of the Financial year representing an increment of Ugx.8.25Bn", "page": 166, "level": 4}}, {"headings_1": {"content": "A review was undertaken of the supply, storage, administration and distribution of EMHS in", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(160%) from 2020/2021. The expired drugs included ARVs, donated latex gloves that failed NDA tests and items which could not be ordered for and utilised during the covid- 19 lockdown.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Most of the hospitals and facilities had expired drugs which were kept in the stores instead of being returned to NMS for appropriate handling. In addition, NMS had Non Viable Stock of UGX.13.4Bn at the close of the Financial year representing an increment of Ugx.8.25Bn", "page": 166, "level": 4}}, {"headings_1": {"content": "A review was undertaken of the supply, storage, administration and distribution of EMHS in", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Most hospitals and specialized health facilities still experienced drug stock outs ranging", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Most hospitals and specialized health facilities still experienced drug stock outs ranging", "page": 166, "level": 2}}, {"headings_1": {"content": "\uf0b7 Most of the hospitals and facilities had expired drugs which were kept in the stores instead of being returned to NMS for appropriate handling. In addition, NMS had Non Viable Stock of UGX.13.4Bn at the close of the Financial year representing an increment of Ugx.8.25Bn", "page": 166, "level": 4}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "from 9-360 days.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Most hospitals and specialized health facilities still experienced drug stock outs ranging", "page": 166, "level": 2}}, {"headings_1": {"content": "\uf0b7 Most of the hospitals and facilities had expired drugs which were kept in the stores instead of being returned to NMS for appropriate handling. In addition, NMS had Non Viable Stock of UGX.13.4Bn at the close of the Financial year representing an increment of Ugx.8.25Bn", "page": 166, "level": 4}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The storage areas for drugs in most of the hospitals and specialized facilities were small", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The storage areas for drugs in most of the hospitals and specialized facilities were small", "page": 166, "level": 2}}, {"headings_1": {"content": "\uf0b7 Most hospitals and specialized health facilities still experienced drug stock outs ranging", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and medicines were congested with some medicines on the floors instead of pallets and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The storage areas for drugs in most of the hospitals and specialized facilities were small", "page": 166, "level": 2}}, {"headings_1": {"content": "\uf0b7 Most hospitals and specialized health facilities still experienced drug stock outs ranging", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "boxes leaning on walls. Some stores were not well lit and appropriately ventilated.", "metadata": {"headings": [{"headings_0": {"content": "boxes leaning on walls. Some stores were not well lit and appropriately ventilated.", "page": 166, "level": 2}}, {"headings_1": {"content": "\uf0b7 The storage areas for drugs in most of the hospitals and specialized facilities were small", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Drug stock-outs are not only detrimental to the life of patients who need these drugs but also erode patients\u2019 confidence in the public health care system, which may lead them to seek", "metadata": {"headings": [{"headings_0": {"content": "boxes leaning on walls. Some stores were not well lit and appropriately ventilated.", "page": 166, "level": 2}}, {"headings_1": {"content": "\uf0b7 The storage areas for drugs in most of the hospitals and specialized facilities were small", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "inappropriate and expensive alternative health care services elsewhere. In addition, expired", "metadata": {"headings": [{"headings_0": {"content": "inappropriate and expensive alternative health care services elsewhere. In addition, expired", "page": 166, "level": 2}}, {"headings_1": {"content": "boxes leaning on walls. Some stores were not well lit and appropriately ventilated.", "page": 166, "level": 2}}], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "drugs present a loss to the public and further losses may be incurred in the process of \n149", "metadata": {"headings": [{"headings_0": {"content": "inappropriate and expensive alternative health care services elsewhere. In addition, expired", "page": 166, "level": 2}}, {"headings_1": {"content": "boxes leaning on walls. Some stores were not well lit and appropriately ventilated.", "page": 166, "level": 2}}, [{"headings_0": {"content": "inappropriate and expensive alternative health care services elsewhere. In addition, expired", "page": 166, "level": 2}}, {"headings_1": {"content": "boxes leaning on walls. Some stores were not well lit and appropriately ventilated.", "page": 166, "level": 2}}]], "page": 166, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "transporting and destroying them. Further, poor storage conditions for drugs may result into", "metadata": {"headings": [{"headings_0": {"content": "transporting and destroying them. Further, poor storage conditions for drugs may result into", "page": 167, "level": 2}}, {"headings_1": {"content": "inappropriate and expensive alternative health care services elsewhere. In addition, expired", "page": 166, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "loss of potency or degradation of products that may harm patients.", "metadata": {"headings": [{"headings_0": {"content": "transporting and destroying them. Further, poor storage conditions for drugs may result into", "page": 167, "level": 2}}, {"headings_1": {"content": "inappropriate and expensive alternative health care services elsewhere. In addition, expired", "page": 166, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to liaise with the responsible stakeholders such as NMS,", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to liaise with the responsible stakeholders such as NMS,", "page": 167, "level": 2}}, {"headings_1": {"content": "transporting and destroying them. Further, poor storage conditions for drugs may result into", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Ministry of Health, NDA, Ministry of Finance, Planning and Economic Development and Development Partners to improve the management of EMHS at National Referral Hospitals and specialized health facilities.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to liaise with the responsible stakeholders such as NMS,", "page": 167, "level": 2}}, {"headings_1": {"content": "transporting and destroying them. Further, poor storage conditions for drugs may result into", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Understaffing in Health Facilities", "metadata": {"headings": [{"headings_0": {"content": "b) Understaffing in Health Facilities", "page": 167, "level": 1}}, {"headings_1": {"content": "I advised the Accounting Officers to liaise with the responsible stakeholders such as NMS,", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "National Regional Referral Hospitals and specialized health facilities have staff structures that", "metadata": {"headings": [{"headings_0": {"content": "b) Understaffing in Health Facilities", "page": 167, "level": 1}}, {"headings_1": {"content": "I advised the Accounting Officers to liaise with the responsible stakeholders such as NMS,", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "need to be adequately filled for efficient and effective service delivery. I however noted that the facilities had staffing gaps with the critical gaps being in the National Referral Hospitals that were recently elevated from Regional Referral status and specialized facilities (UCI and UHI) whose staff structures are yet to be approved by the Ministry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "need to be adequately filled for efficient and effective service delivery. I however noted that the facilities had staffing gaps with the critical gaps being in the National Referral Hospitals that were recently elevated from Regional Referral status and specialized facilities (UCI and UHI) whose staff structures are yet to be approved by the Ministry of Public Service.", "page": 167, "level": 4}}, {"headings_1": {"content": "b) Understaffing in Health Facilities", "page": 167, "level": 1}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I also noted that for most of the facilities, funds for recruitment of staff were warranted and released in the last quarter of the financial year (May 2022). As a result, there was not enough time for Health Service Commission to recruit staff so that the facilities can absorb the funds. Funds were thus returned to the UCF.", "metadata": {"headings": [{"headings_0": {"content": "need to be adequately filled for efficient and effective service delivery. I however noted that the facilities had staffing gaps with the critical gaps being in the National Referral Hospitals that were recently elevated from Regional Referral status and specialized facilities (UCI and UHI) whose staff structures are yet to be approved by the Ministry of Public Service.", "page": 167, "level": 4}}, {"headings_1": {"content": "b) Understaffing in Health Facilities", "page": 167, "level": 1}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Inadequate staffing results in heavy workloads and exploitation of existing staff, creates job-", "metadata": {"headings": [{"headings_0": {"content": "Inadequate staffing results in heavy workloads and exploitation of existing staff, creates job-", "page": 167, "level": 2}}, {"headings_1": {"content": "need to be adequately filled for efficient and effective service delivery. I however noted that the facilities had staffing gaps with the critical gaps being in the National Referral Hospitals that were recently elevated from Regional Referral status and specialized facilities (UCI and UHI) whose staff structures are yet to be approved by the Ministry of Public Service.", "page": 167, "level": 4}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "related stress which negatively affects the quality-of-service delivery to the community.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate staffing results in heavy workloads and exploitation of existing staff, creates job-", "page": 167, "level": 2}}, {"headings_1": {"content": "need to be adequately filled for efficient and effective service delivery. I however noted that the facilities had staffing gaps with the critical gaps being in the National Referral Hospitals that were recently elevated from Regional Referral status and specialized facilities (UCI and UHI) whose staff structures are yet to be approved by the Ministry of Public Service.", "page": 167, "level": 4}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised Management to follow up the recruitment funding for re-voting and ensure", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to follow up the recruitment funding for re-voting and ensure", "page": 167, "level": 2}}, {"headings_1": {"content": "Inadequate staffing results in heavy workloads and exploitation of existing staff, creates job-", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "completion of recruitment exercise.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to follow up the recruitment funding for re-voting and ensure", "page": 167, "level": 2}}, {"headings_1": {"content": "Inadequate staffing results in heavy workloads and exploitation of existing staff, creates job-", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 167, "level": 3}}, {"headings_1": {"content": "I advised Management to follow up the recruitment funding for re-voting and ensure", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Utilization and Maintenance of Medical Equipment \nAccording to Section 7 of Operation Manual for Regional Medical Equipment Maintenance Workshops and Medical Equipment Maintenance Guidelines, 2013, the entity should plan and budget for maintenance under two main categories of Planned Preventive Maintenance and", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 167, "level": 3}}, {"headings_1": {"content": "I advised Management to follow up the recruitment funding for re-voting and ensure", "page": 167, "level": 2}}, [{"headings_0": {"content": "c)", "page": 167, "level": 3}}, {"headings_1": {"content": "I advised Management to follow up the recruitment funding for re-voting and ensure", "page": 167, "level": 2}}]], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Breakdown maintenance to ensure efficient maintenance of medical equipment.", "metadata": {"headings": [{"headings_0": {"content": "Breakdown maintenance to ensure efficient maintenance of medical equipment.", "page": 167, "level": 2}}, {"headings_1": {"content": "c)", "page": 167, "level": 3}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I made an assessment of medical equipment in the National Referral Hospitals and specialized", "metadata": {"headings": [{"headings_0": {"content": "I made an assessment of medical equipment in the National Referral Hospitals and specialized", "page": 167, "level": 2}}, {"headings_1": {"content": "Breakdown maintenance to ensure efficient maintenance of medical equipment.", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "health facilities focusing on the functionality and availability of medical equipment and maintenance of the same. The results of my assessment are summarized below;", "metadata": {"headings": [{"headings_0": {"content": "I made an assessment of medical equipment in the National Referral Hospitals and specialized", "page": 167, "level": 2}}, {"headings_1": {"content": "Breakdown maintenance to ensure efficient maintenance of medical equipment.", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The hospitals and specialized health facilities did not plan for preventive maintenance", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The hospitals and specialized health facilities did not plan for preventive maintenance", "page": 167, "level": 2}}, {"headings_1": {"content": "I made an assessment of medical equipment in the National Referral Hospitals and specialized", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "based on analyzed equipment data such as usage statistics and dates of previous maintenance. This led to persistent breakdown of equipment and prolonged down time which affected service delivery in terms of reliability and quality of health care.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The hospitals and specialized health facilities did not plan for preventive maintenance", "page": 167, "level": 2}}, {"headings_1": {"content": "I made an assessment of medical equipment in the National Referral Hospitals and specialized", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 There were budget shortfalls for maintenance of equipment with some hospitals and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were budget shortfalls for maintenance of equipment with some hospitals and", "page": 167, "level": 2}}, {"headings_1": {"content": "\uf0b7 The hospitals and specialized health facilities did not plan for preventive maintenance", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "facilities receiving less than 50% of the budget. As a result, a number of vital equipment were not appropriately maintained during the year.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were budget shortfalls for maintenance of equipment with some hospitals and", "page": 167, "level": 2}}, {"headings_1": {"content": "\uf0b7 The hospitals and specialized health facilities did not plan for preventive maintenance", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 For Mulago National Referral Hospital I undertook a special audit which included among", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 For Mulago National Referral Hospital I undertook a special audit which included among", "page": 167, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were budget shortfalls for maintenance of equipment with some hospitals and", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "others the procurement and maintenance of medical equipment and noted various", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 For Mulago National Referral Hospital I undertook a special audit which included among", "page": 167, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were budget shortfalls for maintenance of equipment with some hospitals and", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "anomalies in the payments for maintenance of medical equipment. The details are included", "metadata": {"headings": [{"headings_0": {"content": "anomalies in the payments for maintenance of medical equipment. The details are included", "page": 167, "level": 2}}, {"headings_1": {"content": "\uf0b7 For Mulago National Referral Hospital I undertook a special audit which included among", "page": 167, "level": 2}}], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in separate audit report. \n150 \nI advised the Accounting Officers to improve medical equipment maintenance planning and", "metadata": {"headings": [{"headings_0": {"content": "anomalies in the payments for maintenance of medical equipment. The details are included", "page": 167, "level": 2}}, {"headings_1": {"content": "\uf0b7 For Mulago National Referral Hospital I undertook a special audit which included among", "page": 167, "level": 2}}, [{"headings_0": {"content": "anomalies in the payments for maintenance of medical equipment. The details are included", "page": 167, "level": 2}}, {"headings_1": {"content": "\uf0b7 For Mulago National Referral Hospital I undertook a special audit which included among", "page": 167, "level": 2}}], [{"headings_0": {"content": "anomalies in the payments for maintenance of medical equipment. The details are included", "page": 167, "level": 2}}, {"headings_1": {"content": "\uf0b7 For Mulago National Referral Hospital I undertook a special audit which included among", "page": 167, "level": 2}}]], "page": 167, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "liaise with the relevant stakeholders including Ministry of Health and Ministry of Finance, Planning and Economic Development to secure adequate funding for maintenance and", "metadata": {"headings": [{"headings_0": {"content": "liaise with the relevant stakeholders including Ministry of Health and Ministry of Finance, Planning and Economic Development to secure adequate funding for maintenance and", "page": 168, "level": 4}}, {"headings_1": {"content": "anomalies in the payments for maintenance of medical equipment. The details are included", "page": 167, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "replacement of medical equipment.", "metadata": {"headings": [{"headings_0": {"content": "liaise with the relevant stakeholders including Ministry of Health and Ministry of Finance, Planning and Economic Development to secure adequate funding for maintenance and", "page": 168, "level": 4}}, {"headings_1": {"content": "anomalies in the payments for maintenance of medical equipment. The details are included", "page": 167, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "d) Unresolved Contingent Liabilities", "metadata": {"headings": [{"headings_0": {"content": "d) Unresolved Contingent Liabilities", "page": 168, "level": 3}}, {"headings_1": {"content": "liaise with the relevant stakeholders including Ministry of Health and Ministry of Finance, Planning and Economic Development to secure adequate funding for maintenance and", "page": 168, "level": 4}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the financial statements of Ministry of Health and noted that there was a sum of", "metadata": {"headings": [{"headings_0": {"content": "d) Unresolved Contingent Liabilities", "page": 168, "level": 3}}, {"headings_1": {"content": "liaise with the relevant stakeholders including Ministry of Health and Ministry of Finance, Planning and Economic Development to secure adequate funding for maintenance and", "page": 168, "level": 4}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "UGX.120,829,578,815 in respect of potential obligations/payables due to various organisations", "metadata": {"headings": [{"headings_0": {"content": "UGX.120,829,578,815 in respect of potential obligations/payables due to various organisations", "page": 168, "level": 2}}, {"headings_1": {"content": "d) Unresolved Contingent Liabilities", "page": 168, "level": 3}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "as at 30th June 2022. Refer to the table below for details:", "metadata": {"headings": [{"headings_0": {"content": "UGX.120,829,578,815 in respect of potential obligations/payables due to various organisations", "page": 168, "level": 2}}, {"headings_1": {"content": "d) Unresolved Contingent Liabilities", "page": 168, "level": 3}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 66: Unresolved Contingent Liabilities", "metadata": {"headings": [{"headings_0": {"content": "Table 66: Unresolved Contingent Liabilities", "page": 168, "level": 2}}, {"headings_1": {"content": "UGX.120,829,578,815 in respect of potential obligations/payables due to various organisations", "page": 168, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Legal proceedings", "i. Spencon Services Ltd", "45,656,660,072"], ["", "ii. Family Care Hospital", "550,000,000"], ["Other Contingent liabilities", "iii. National Drug Authority \u2013 verification fees, import fees and licenses", "43,210,405,917"], ["", "iv. National Medical Stores \u2013 Storage and distribution of drugs", "31,412,512,826"], ["**Total**", "", "**120,829,578,815**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 66: Unresolved Contingent Liabilities", "page": 168, "level": 2}}, {"headings_1": {"content": "UGX.120,829,578,815 in respect of potential obligations/payables due to various organisations", "page": 168, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Contingent liabilities", "Details", "Amount (UGX)"], "type": "table"}}, {"content": "Under the circumstances, settlement of the above potential obligations is likely to adversely", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, settlement of the above potential obligations is likely to adversely", "page": 168, "level": 2}}, {"headings_1": {"content": "Table 66: Unresolved Contingent Liabilities", "page": 168, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "affect future operations of the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, settlement of the above potential obligations is likely to adversely", "page": 168, "level": 2}}, {"headings_1": {"content": "Table 66: Unresolved Contingent Liabilities", "page": 168, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the Ministry constituted a team comprising NDA, the MOH Pharmacy department, and MOH Internal Audit to verify and reconcile the above figures.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Ministry constituted a team comprising NDA, the MOH Pharmacy department, and MOH Internal Audit to verify and reconcile the above figures.", "page": 168, "level": 4}}, {"headings_1": {"content": "Under the circumstances, settlement of the above potential obligations is likely to adversely", "page": 168, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The exercise was still ongoing.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Ministry constituted a team comprising NDA, the MOH Pharmacy department, and MOH Internal Audit to verify and reconcile the above figures.", "page": 168, "level": 4}}, {"headings_1": {"content": "Under the circumstances, settlement of the above potential obligations is likely to adversely", "page": 168, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to fast track the reconciliation process. In addition,", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to fast track the reconciliation process. In addition,", "page": 168, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the Ministry constituted a team comprising NDA, the MOH Pharmacy department, and MOH Internal Audit to verify and reconcile the above figures.", "page": 168, "level": 4}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "management should consider liaising with NMS and NDA to agree on a payment plan to settle the validated domestic arrears.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to fast track the reconciliation process. In addition,", "page": 168, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the Ministry constituted a team comprising NDA, the MOH Pharmacy department, and MOH Internal Audit to verify and reconcile the above figures.", "page": 168, "level": 4}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "13.0. TRADE SECTOR", "metadata": {"headings": [{"headings_0": {"content": "13.0. TRADE SECTOR", "page": 168, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to fast track the reconciliation process. In addition,", "page": 168, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Payments outside the Work Plan", "metadata": {"headings": [{"headings_0": {"content": "a) Payments outside the Work Plan", "page": 168, "level": 8}}, {"headings_1": {"content": "13.0. TRADE SECTOR", "page": 168, "level": 3}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Paragraph 10.33.1 (d) of the Treasury Instructions 2017 requires additional internal controls", "metadata": {"headings": [{"headings_0": {"content": "a) Payments outside the Work Plan", "page": 168, "level": 8}}, {"headings_1": {"content": "13.0. TRADE SECTOR", "page": 168, "level": 3}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "relating to payments to be noted by each Accounting Officer and that all commitments should", "metadata": {"headings": [{"headings_0": {"content": "relating to payments to be noted by each Accounting Officer and that all commitments should", "page": 168, "level": 2}}, {"headings_1": {"content": "a) Payments outside the Work Plan", "page": 168, "level": 8}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "be consistent with the approved annual budget, and relate to activities in the annual work plan.", "metadata": {"headings": [{"headings_0": {"content": "relating to payments to be noted by each Accounting Officer and that all commitments should", "page": 168, "level": 2}}, {"headings_1": {"content": "a) Payments outside the Work Plan", "page": 168, "level": 8}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that a supplementary of UGX.27.9Bn was used to pay 13 (thirteen) Cooperative Societies that were not in the original Ministry payment work plan. The Cooperative Unions paid were: Jinja Multipurpose Cooperative Society, Bwavu Mpologoma Growers Cooperative", "metadata": {"headings": [{"headings_0": {"content": "I noted that a supplementary of UGX.27.9Bn was used to pay 13 (thirteen) Cooperative Societies that were not in the original Ministry payment work plan. The Cooperative Unions paid were: Jinja Multipurpose Cooperative Society, Bwavu Mpologoma Growers Cooperative", "page": 168, "level": 4}}, {"headings_1": {"content": "relating to payments to be noted by each Accounting Officer and that all commitments should", "page": 168, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Union Limited, Bumwambu Growers Cooperative Union Limited, and Uganda Cooperative Transport Union, among others.", "metadata": {"headings": [{"headings_0": {"content": "I noted that a supplementary of UGX.27.9Bn was used to pay 13 (thirteen) Cooperative Societies that were not in the original Ministry payment work plan. The Cooperative Unions paid were: Jinja Multipurpose Cooperative Society, Bwavu Mpologoma Growers Cooperative", "page": 168, "level": 4}}, {"headings_1": {"content": "relating to payments to be noted by each Accounting Officer and that all commitments should", "page": 168, "level": 2}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I further noted that Parliament appropriates cooperative societies compensation funds based on a list not consistent with the Ministry\u2019s submission, as a result, some cooperatives have", "metadata": {"headings": [{"headings_0": {"content": "I further noted that Parliament appropriates cooperative societies compensation funds based on a list not consistent with the Ministry\u2019s submission, as a result, some cooperatives have", "page": 168, "level": 4}}, {"headings_1": {"content": "I noted that a supplementary of UGX.27.9Bn was used to pay 13 (thirteen) Cooperative Societies that were not in the original Ministry payment work plan. The Cooperative Unions paid were: Jinja Multipurpose Cooperative Society, Bwavu Mpologoma Growers Cooperative", "page": 168, "level": 4}}], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "continued to receive money whereas others have not received at all. \n151", "metadata": {"headings": [{"headings_0": {"content": "I further noted that Parliament appropriates cooperative societies compensation funds based on a list not consistent with the Ministry\u2019s submission, as a result, some cooperatives have", "page": 168, "level": 4}}, {"headings_1": {"content": "I noted that a supplementary of UGX.27.9Bn was used to pay 13 (thirteen) Cooperative Societies that were not in the original Ministry payment work plan. The Cooperative Unions paid were: Jinja Multipurpose Cooperative Society, Bwavu Mpologoma Growers Cooperative", "page": 168, "level": 4}}, [{"headings_0": {"content": "I further noted that Parliament appropriates cooperative societies compensation funds based on a list not consistent with the Ministry\u2019s submission, as a result, some cooperatives have", "page": 168, "level": 4}}, {"headings_1": {"content": "I noted that a supplementary of UGX.27.9Bn was used to pay 13 (thirteen) Cooperative Societies that were not in the original Ministry payment work plan. The Cooperative Unions paid were: Jinja Multipurpose Cooperative Society, Bwavu Mpologoma Growers Cooperative", "page": 168, "level": 4}}]], "page": 168, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer stated that these payments were made because the Ministry received", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer stated that these payments were made because the Ministry received", "page": 169, "level": 2}}, {"headings_1": {"content": "I further noted that Parliament appropriates cooperative societies compensation funds based on a list not consistent with the Ministry\u2019s submission, as a result, some cooperatives have", "page": 168, "level": 4}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "additional funding to settle additional cooperatives via supplementary releases appropriated by Parliament for that purpose.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer stated that these payments were made because the Ministry received", "page": 169, "level": 2}}, {"headings_1": {"content": "I further noted that Parliament appropriates cooperative societies compensation funds based on a list not consistent with the Ministry\u2019s submission, as a result, some cooperatives have", "page": 168, "level": 4}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to engage Parliament and other stakeholders to streamline", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage Parliament and other stakeholders to streamline", "page": 169, "level": 2}}, {"headings_1": {"content": "The Accounting Officer stated that these payments were made because the Ministry received", "page": 169, "level": 2}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "prioritization of cooperative compensations to ensure equitable allocation of resources and transparency.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage Parliament and other stakeholders to streamline", "page": 169, "level": 2}}, {"headings_1": {"content": "The Accounting Officer stated that these payments were made because the Ministry received", "page": 169, "level": 2}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Payments to Cooperatives through Third parties - Law Firms", "metadata": {"headings": [{"headings_0": {"content": "b) Payments to Cooperatives through Third parties - Law Firms", "page": 169, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to engage Parliament and other stakeholders to streamline", "page": 169, "level": 2}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Paragraph 10.6.1 of the Treasury Instructions 2017, states that in general, all Government payments processed through the Government Financial Management Information system (GFMIS) will be made by Electronic Funds Transfer (EFT) to the beneficiary bank accounts. I", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 10.6.1 of the Treasury Instructions 2017, states that in general, all Government payments processed through the Government Financial Management Information system (GFMIS) will be made by Electronic Funds Transfer (EFT) to the beneficiary bank accounts. I", "page": 169, "level": 4}}, {"headings_1": {"content": "b) Payments to Cooperatives through Third parties - Law Firms", "page": 169, "level": 8}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "reviewed the compensation process and payments made and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 10.6.1 of the Treasury Instructions 2017, states that in general, all Government payments processed through the Government Financial Management Information system (GFMIS) will be made by Electronic Funds Transfer (EFT) to the beneficiary bank accounts. I", "page": 169, "level": 4}}, {"headings_1": {"content": "b) Payments to Cooperatives through Third parties - Law Firms", "page": 169, "level": 8}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 During the financial year, War claims compensation of UGX. 29.09 Bn was made to different persons and law firms but not directly to the beneficiary Cooperative societies for onward remittance to beneficiary Cooperative members. It was observed that,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 During the financial year, War claims compensation of UGX. 29.09 Bn was made to different persons and law firms but not directly to the beneficiary Cooperative societies for onward remittance to beneficiary Cooperative members. It was observed that,", "page": 169, "level": 4}}, {"headings_1": {"content": "Paragraph 10.6.1 of the Treasury Instructions 2017, states that in general, all Government payments processed through the Government Financial Management Information system (GFMIS) will be made by Electronic Funds Transfer (EFT) to the beneficiary bank accounts. I", "page": 169, "level": 4}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Cooperative compensations are not driven by Cooperative members. As a result, the process and resolutions pertaining to valuation of the claimed amounts attached to the lost properties during the war are not known by members.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 During the financial year, War claims compensation of UGX. 29.09 Bn was made to different persons and law firms but not directly to the beneficiary Cooperative societies for onward remittance to beneficiary Cooperative members. It was observed that,", "page": 169, "level": 4}}, {"headings_1": {"content": "Paragraph 10.6.1 of the Treasury Instructions 2017, states that in general, all Government payments processed through the Government Financial Management Information system (GFMIS) will be made by Electronic Funds Transfer (EFT) to the beneficiary bank accounts. I", "page": 169, "level": 4}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 I noted that Cooperative Unions currently do not have constituted Boards, contrary to section 18A (1) of the Cooperative Societies Act 2020, that requires every society to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Cooperative Unions currently do not have constituted Boards, contrary to section 18A (1) of the Cooperative Societies Act 2020, that requires every society to", "page": 169, "level": 4}}, {"headings_1": {"content": "\uf0b7 During the financial year, War claims compensation of UGX. 29.09 Bn was made to different persons and law firms but not directly to the beneficiary Cooperative societies for onward remittance to beneficiary Cooperative members. It was observed that,", "page": 169, "level": 4}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "have a Board consisting of an odd number of members not less than five and not exceeding nine.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Cooperative Unions currently do not have constituted Boards, contrary to section 18A (1) of the Cooperative Societies Act 2020, that requires every society to", "page": 169, "level": 4}}, {"headings_1": {"content": "\uf0b7 During the financial year, War claims compensation of UGX. 29.09 Bn was made to different persons and law firms but not directly to the beneficiary Cooperative societies for onward remittance to beneficiary Cooperative members. It was observed that,", "page": 169, "level": 4}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Furthermore, files relating to fifty-five (55) Cooperative Societies were not availed for audit; hence I could not confirm the authenticity of the compensation claims. The", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Furthermore, files relating to fifty-five (55) Cooperative Societies were not availed for audit; hence I could not confirm the authenticity of the compensation claims. The", "page": 169, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that Cooperative Unions currently do not have constituted Boards, contrary to section 18A (1) of the Cooperative Societies Act 2020, that requires every society to", "page": 169, "level": 4}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "verification reports for only fifteen (15) cooperative societies were seen but these also", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Furthermore, files relating to fifty-five (55) Cooperative Societies were not availed for audit; hence I could not confirm the authenticity of the compensation claims. The", "page": 169, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that Cooperative Unions currently do not have constituted Boards, contrary to section 18A (1) of the Cooperative Societies Act 2020, that requires every society to", "page": 169, "level": 4}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "did not have their specific files, hence posing a risk of having non-existing Cooperatives", "metadata": {"headings": [{"headings_0": {"content": "did not have their specific files, hence posing a risk of having non-existing Cooperatives", "page": 169, "level": 2}}, {"headings_1": {"content": "\uf0b7 Furthermore, files relating to fifty-five (55) Cooperative Societies were not availed for audit; hence I could not confirm the authenticity of the compensation claims. The", "page": 169, "level": 4}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "being compensated.", "metadata": {"headings": [{"headings_0": {"content": "did not have their specific files, hence posing a risk of having non-existing Cooperatives", "page": 169, "level": 2}}, {"headings_1": {"content": "\uf0b7 Furthermore, files relating to fifty-five (55) Cooperative Societies were not availed for audit; hence I could not confirm the authenticity of the compensation claims. The", "page": 169, "level": 4}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Minutes to prove any agreement on the resolutions taken were not availed hence casting", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Minutes to prove any agreement on the resolutions taken were not availed hence casting", "page": 169, "level": 2}}, {"headings_1": {"content": "did not have their specific files, hence posing a risk of having non-existing Cooperatives", "page": 169, "level": 2}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "doubt on the authenticity of the transactions, member participation and physical", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Minutes to prove any agreement on the resolutions taken were not availed hence casting", "page": 169, "level": 2}}, {"headings_1": {"content": "did not have their specific files, hence posing a risk of having non-existing Cooperatives", "page": 169, "level": 2}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "existence of these Cooperatives leading to a risk that the bonafide beneficiaries may not", "metadata": {"headings": [{"headings_0": {"content": "existence of these Cooperatives leading to a risk that the bonafide beneficiaries may not", "page": 169, "level": 2}}, {"headings_1": {"content": "\uf0b7 Minutes to prove any agreement on the resolutions taken were not availed hence casting", "page": 169, "level": 2}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "have received the payment.", "metadata": {"headings": [{"headings_0": {"content": "existence of these Cooperatives leading to a risk that the bonafide beneficiaries may not", "page": 169, "level": 2}}, {"headings_1": {"content": "\uf0b7 Minutes to prove any agreement on the resolutions taken were not availed hence casting", "page": 169, "level": 2}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Only the verification committee members signed the compensation claims report.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Only the verification committee members signed the compensation claims report.", "page": 169, "level": 2}}, {"headings_1": {"content": "existence of these Cooperatives leading to a risk that the bonafide beneficiaries may not", "page": 169, "level": 2}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 Management paid excess amount of UGX .588.2 Mn above the planned (in regard to payments to Teso Cooperative Union - UGX.352.9Mn and North Bukedi Cooperative Union \u2013 UGX.235.2Mn). Similarly, UGX.6.17Bn that was earmarked to pay three Cooperative Unions; Masaba Cooperative Union (UGX.882.35 Mn), West Nile Growers Cooperative Union (UGX.882.35Mn) and Wamala Growers Cooperative Union (UGX.4.41Bn) but was not paid. Management attributed the overpayment to the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Management paid excess amount of UGX .588.2 Mn above the planned (in regard to payments to Teso Cooperative Union - UGX.352.9Mn and North Bukedi Cooperative Union \u2013 UGX.235.2Mn). Similarly, UGX.6.17Bn that was earmarked to pay three Cooperative Unions; Masaba Cooperative Union (UGX.882.35 Mn), West Nile Growers Cooperative Union (UGX.882.35Mn) and Wamala Growers Cooperative Union (UGX.4.41Bn) but was not paid. Management attributed the overpayment to the", "page": 169, "level": 1}}, {"headings_1": {"content": "\uf0b7 Only the verification committee members signed the compensation claims report.", "page": 169, "level": 2}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "availability of resources. \nIn the circumstances, I was not able to obtain evidence of participation of members or their", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Management paid excess amount of UGX .588.2 Mn above the planned (in regard to payments to Teso Cooperative Union - UGX.352.9Mn and North Bukedi Cooperative Union \u2013 UGX.235.2Mn). Similarly, UGX.6.17Bn that was earmarked to pay three Cooperative Unions; Masaba Cooperative Union (UGX.882.35 Mn), West Nile Growers Cooperative Union (UGX.882.35Mn) and Wamala Growers Cooperative Union (UGX.4.41Bn) but was not paid. Management attributed the overpayment to the", "page": 169, "level": 1}}, {"headings_1": {"content": "\uf0b7 Only the verification committee members signed the compensation claims report.", "page": 169, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Management paid excess amount of UGX .588.2 Mn above the planned (in regard to payments to Teso Cooperative Union - UGX.352.9Mn and North Bukedi Cooperative Union \u2013 UGX.235.2Mn). Similarly, UGX.6.17Bn that was earmarked to pay three Cooperative Unions; Masaba Cooperative Union (UGX.882.35 Mn), West Nile Growers Cooperative Union (UGX.882.35Mn) and Wamala Growers Cooperative Union (UGX.4.41Bn) but was not paid. Management attributed the overpayment to the", "page": 169, "level": 1}}, {"headings_1": {"content": "\uf0b7 Only the verification committee members signed the compensation claims report.", "page": 169, "level": 2}}]], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "representatives with respect to the compensation claims contrary to Section 16(2) of the Cooperative Societies Act, 2020 that prescribes the rights of the members of Cooperative Societies among which to attend, participate and vote for decisions taken at all general meetings of the society. In addition, overpayments are potentially a loss of public resources.", "metadata": {"headings": [{"headings_0": {"content": "representatives with respect to the compensation claims contrary to Section 16(2) of the Cooperative Societies Act, 2020 that prescribes the rights of the members of Cooperative Societies among which to attend, participate and vote for decisions taken at all general meetings of the society. In addition, overpayments are potentially a loss of public resources.", "page": 169, "level": 4}}, {"headings_1": {"content": "\uf0b7 Management paid excess amount of UGX .588.2 Mn above the planned (in regard to payments to Teso Cooperative Union - UGX.352.9Mn and North Bukedi Cooperative Union \u2013 UGX.235.2Mn). Similarly, UGX.6.17Bn that was earmarked to pay three Cooperative Unions; Masaba Cooperative Union (UGX.882.35 Mn), West Nile Growers Cooperative Union (UGX.882.35Mn) and Wamala Growers Cooperative Union (UGX.4.41Bn) but was not paid. Management attributed the overpayment to the", "page": 169, "level": 1}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "152", "metadata": {"headings": [{"headings_0": {"content": "representatives with respect to the compensation claims contrary to Section 16(2) of the Cooperative Societies Act, 2020 that prescribes the rights of the members of Cooperative Societies among which to attend, participate and vote for decisions taken at all general meetings of the society. In addition, overpayments are potentially a loss of public resources.", "page": 169, "level": 4}}, {"headings_1": {"content": "\uf0b7 Management paid excess amount of UGX .588.2 Mn above the planned (in regard to payments to Teso Cooperative Union - UGX.352.9Mn and North Bukedi Cooperative Union \u2013 UGX.235.2Mn). Similarly, UGX.6.17Bn that was earmarked to pay three Cooperative Unions; Masaba Cooperative Union (UGX.882.35 Mn), West Nile Growers Cooperative Union (UGX.882.35Mn) and Wamala Growers Cooperative Union (UGX.4.41Bn) but was not paid. Management attributed the overpayment to the", "page": 169, "level": 1}}], "page": 169, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I further found the practice of payment through third parties both inconveniencing and exposing the Ministry to loss of public funds to non-bonafide members, given the lack of", "metadata": {"headings": [{"headings_0": {"content": "I further found the practice of payment through third parties both inconveniencing and exposing the Ministry to loss of public funds to non-bonafide members, given the lack of", "page": 170, "level": 4}}, {"headings_1": {"content": "representatives with respect to the compensation claims contrary to Section 16(2) of the Cooperative Societies Act, 2020 that prescribes the rights of the members of Cooperative Societies among which to attend, participate and vote for decisions taken at all general meetings of the society. In addition, overpayments are potentially a loss of public resources.", "page": 169, "level": 4}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "participation of members", "metadata": {"headings": [{"headings_0": {"content": "I further found the practice of payment through third parties both inconveniencing and exposing the Ministry to loss of public funds to non-bonafide members, given the lack of", "page": 170, "level": 4}}, {"headings_1": {"content": "representatives with respect to the compensation claims contrary to Section 16(2) of the Cooperative Societies Act, 2020 that prescribes the rights of the members of Cooperative Societies among which to attend, participate and vote for decisions taken at all general meetings of the society. In addition, overpayments are potentially a loss of public resources.", "page": 169, "level": 4}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that Cooperatives\u2019 legal representatives, instructed the Ministry formally to pay compensations through third parties, adding that some of the files had been transferred to Entebbe for temporally storage, hence could thus not be readily", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that Cooperatives\u2019 legal representatives, instructed the Ministry formally to pay compensations through third parties, adding that some of the files had been transferred to Entebbe for temporally storage, hence could thus not be readily", "page": 170, "level": 4}}, {"headings_1": {"content": "I further found the practice of payment through third parties both inconveniencing and exposing the Ministry to loss of public funds to non-bonafide members, given the lack of", "page": 170, "level": 4}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "availed to auditors.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that Cooperatives\u2019 legal representatives, instructed the Ministry formally to pay compensations through third parties, adding that some of the files had been transferred to Entebbe for temporally storage, hence could thus not be readily", "page": 170, "level": 4}}, {"headings_1": {"content": "I further found the practice of payment through third parties both inconveniencing and exposing the Ministry to loss of public funds to non-bonafide members, given the lack of", "page": 170, "level": 4}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that all Cooperative Unions are legally constituted,", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all Cooperative Unions are legally constituted,", "page": 170, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that Cooperatives\u2019 legal representatives, instructed the Ministry formally to pay compensations through third parties, adding that some of the files had been transferred to Entebbe for temporally storage, hence could thus not be readily", "page": 170, "level": 4}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "their existence verified and review the practice of making payments through third parties and", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all Cooperative Unions are legally constituted,", "page": 170, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that Cooperatives\u2019 legal representatives, instructed the Ministry formally to pay compensations through third parties, adding that some of the files had been transferred to Entebbe for temporally storage, hence could thus not be readily", "page": 170, "level": 4}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "pay directly to Cooperatives. Meanwhile, a follow up process to confirm that the payments reached the beneficiary Cooperatives should be initiated and the overpayments recovered.", "metadata": {"headings": [{"headings_0": {"content": "pay directly to Cooperatives. Meanwhile, a follow up process to confirm that the payments reached the beneficiary Cooperatives should be initiated and the overpayments recovered.", "page": 170, "level": 4}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that all Cooperative Unions are legally constituted,", "page": 170, "level": 2}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "c) Under absorption of funds in Uganda Development Corporation (UDC)", "metadata": {"headings": [{"headings_0": {"content": "c) Under absorption of funds in Uganda Development Corporation (UDC)", "page": 170, "level": 8}}, {"headings_1": {"content": "pay directly to Cooperatives. Meanwhile, a follow up process to confirm that the payments reached the beneficiary Cooperatives should be initiated and the overpayments recovered.", "page": 170, "level": 4}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 45 (3) of the Public Finance Management Act, 2015 states that an Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury", "metadata": {"headings": [{"headings_0": {"content": "Section 45 (3) of the Public Finance Management Act, 2015 states that an Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury", "page": 170, "level": 4}}, {"headings_1": {"content": "c) Under absorption of funds in Uganda Development Corporation (UDC)", "page": 170, "level": 8}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote", "metadata": {"headings": [{"headings_0": {"content": "Section 45 (3) of the Public Finance Management Act, 2015 states that an Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury", "page": 170, "level": 4}}, {"headings_1": {"content": "c) Under absorption of funds in Uganda Development Corporation (UDC)", "page": 170, "level": 8}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "for a Financial year, submitted under Section 13 (15)\u201d of the said Act. UDC receives", "metadata": {"headings": [{"headings_0": {"content": "for a Financial year, submitted under Section 13 (15)\u201d of the said Act. UDC receives", "page": 170, "level": 2}}, {"headings_1": {"content": "Section 45 (3) of the Public Finance Management Act, 2015 states that an Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury", "page": 170, "level": 4}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "appropriation through Vote 015. \nIt was established that overall, in addition to the unspent funds from the prior year of", "metadata": {"headings": [{"headings_0": {"content": "for a Financial year, submitted under Section 13 (15)\u201d of the said Act. UDC receives", "page": 170, "level": 2}}, {"headings_1": {"content": "Section 45 (3) of the Public Finance Management Act, 2015 states that an Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury", "page": 170, "level": 4}}, [{"headings_0": {"content": "for a Financial year, submitted under Section 13 (15)\u201d of the said Act. UDC receives", "page": 170, "level": 2}}, {"headings_1": {"content": "Section 45 (3) of the Public Finance Management Act, 2015 states that an Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury", "page": 170, "level": 4}}]], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "UGX.80.4 Bn, only UGX.33.14 (13%) was spent by the Corporation leaving a balance of", "metadata": {"headings": [{"headings_0": {"content": "UGX.80.4 Bn, only UGX.33.14 (13%) was spent by the Corporation leaving a balance of", "page": 170, "level": 2}}, {"headings_1": {"content": "for a Financial year, submitted under Section 13 (15)\u201d of the said Act. UDC receives", "page": 170, "level": 2}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX.210.48 as summarized below;", "metadata": {"headings": [{"headings_0": {"content": "UGX.80.4 Bn, only UGX.33.14 (13%) was spent by the Corporation leaving a balance of", "page": 170, "level": 2}}, {"headings_1": {"content": "for a Financial year, submitted under Section 13 (15)\u201d of the said Act. UDC receives", "page": 170, "level": 2}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 67: Under absorption of funds in UDC", "metadata": {"headings": [{"headings_0": {"content": "Table 67: Under absorption of funds in UDC", "page": 170, "level": 2}}, {"headings_1": {"content": "UGX.80.4 Bn, only UGX.33.14 (13%) was spent by the Corporation leaving a balance of", "page": 170, "level": 2}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Wage and non-wage", "3.8", "12.87", "16.67", "8.7", "7.97"], ["Development/ projects", "76.6", "150.35", "226.95", "24.44", "202.5"], ["**Total**", "**80.4**", "**163.22**", "**243.62**", "**33.142**", "**210.48**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 67: Under absorption of funds in UDC", "page": 170, "level": 2}}, {"headings_1": {"content": "UGX.80.4 Bn, only UGX.33.14 (13%) was spent by the Corporation leaving a balance of", "page": 170, "level": 2}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Item", "Funds brought forward (UGX Bn)", "Funding received during the year (UGX Bn)", "Total funds available", "Amount spent (UGX Bn)", "Variance \u2013 UGX Bn"], "type": "table"}}, {"content": "From above, UGX.8.7 Bn (52%) was spent on wage and Non-wage, while absorption on development expenditure was only UGX.24.44 Bn (11%). A critical review of the expenditure revealed that notable under absorption was on the funding for the Atiak Sugar factory which", "metadata": {"headings": [{"headings_0": {"content": "From above, UGX.8.7 Bn (52%) was spent on wage and Non-wage, while absorption on development expenditure was only UGX.24.44 Bn (11%). A critical review of the expenditure revealed that notable under absorption was on the funding for the Atiak Sugar factory which", "page": 170, "level": 4}}, {"headings_1": {"content": "Table 67: Under absorption of funds in UDC", "page": 170, "level": 2}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "accounts for over 50% of the funds, while there was no expenditure on most of the projects.", "metadata": {"headings": [{"headings_0": {"content": "From above, UGX.8.7 Bn (52%) was spent on wage and Non-wage, while absorption on development expenditure was only UGX.24.44 Bn (11%). A critical review of the expenditure revealed that notable under absorption was on the funding for the Atiak Sugar factory which", "page": 170, "level": 4}}, {"headings_1": {"content": "Table 67: Under absorption of funds in UDC", "page": 170, "level": 2}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Failure to fully absorb funds by the Corporation negatively affects the corporation's efforts in", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully absorb funds by the Corporation negatively affects the corporation's efforts in", "page": 170, "level": 2}}, {"headings_1": {"content": "From above, UGX.8.7 Bn (52%) was spent on wage and Non-wage, while absorption on development expenditure was only UGX.24.44 Bn (11%). A critical review of the expenditure revealed that notable under absorption was on the funding for the Atiak Sugar factory which", "page": 170, "level": 4}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "achieving its strategic objectives and projects for which the funds were appropriated.", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully absorb funds by the Corporation negatively affects the corporation's efforts in", "page": 170, "level": 2}}, {"headings_1": {"content": "From above, UGX.8.7 Bn (52%) was spent on wage and Non-wage, while absorption on development expenditure was only UGX.24.44 Bn (11%). A critical review of the expenditure revealed that notable under absorption was on the funding for the Atiak Sugar factory which", "page": 170, "level": 4}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Executive Director explained that the under absorption was majorly due to supplementary funding of 129.5Bn that was appropriated by the Parliament during the year and of which 67% of the funds were availed in May 2022.", "metadata": {"headings": [{"headings_0": {"content": "The Executive Director explained that the under absorption was majorly due to supplementary funding of 129.5Bn that was appropriated by the Parliament during the year and of which 67% of the funds were availed in May 2022.", "page": 170, "level": 4}}, {"headings_1": {"content": "Failure to fully absorb funds by the Corporation negatively affects the corporation's efforts in", "page": 170, "level": 2}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management explained that 87% of the funds related to the mechanisation of the Atiak Sugar", "metadata": {"headings": [{"headings_0": {"content": "Management explained that 87% of the funds related to the mechanisation of the Atiak Sugar", "page": 170, "level": 2}}, {"headings_1": {"content": "The Executive Director explained that the under absorption was majorly due to supplementary funding of 129.5Bn that was appropriated by the Parliament during the year and of which 67% of the funds were availed in May 2022.", "page": 170, "level": 4}}], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "factory which involved procurements that could not be completed by year-end though the procurements have since been completed. Additionally, they stated that the under absorption \n153 \nin relation to the other projects was due to the investment process that is followed to ensure viability and sustainability and has operated without a Board for the greater part of the year.", "metadata": {"headings": [{"headings_0": {"content": "Management explained that 87% of the funds related to the mechanisation of the Atiak Sugar", "page": 170, "level": 2}}, {"headings_1": {"content": "The Executive Director explained that the under absorption was majorly due to supplementary funding of 129.5Bn that was appropriated by the Parliament during the year and of which 67% of the funds were availed in May 2022.", "page": 170, "level": 4}}, [{"headings_0": {"content": "Management explained that 87% of the funds related to the mechanisation of the Atiak Sugar", "page": 170, "level": 2}}, {"headings_1": {"content": "The Executive Director explained that the under absorption was majorly due to supplementary funding of 129.5Bn that was appropriated by the Parliament during the year and of which 67% of the funds were availed in May 2022.", "page": 170, "level": 4}}], [{"headings_0": {"content": "Management explained that 87% of the funds related to the mechanisation of the Atiak Sugar", "page": 170, "level": 2}}, {"headings_1": {"content": "The Executive Director explained that the under absorption was majorly due to supplementary funding of 129.5Bn that was appropriated by the Parliament during the year and of which 67% of the funds were availed in May 2022.", "page": 170, "level": 4}}]], "page": 170, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Executive Director to devise strategies for expediting the implementation of the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Executive Director to devise strategies for expediting the implementation of the", "page": 171, "level": 2}}, {"headings_1": {"content": "Management explained that 87% of the funds related to the mechanisation of the Atiak Sugar", "page": 170, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "projects to improve funds absorption.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Executive Director to devise strategies for expediting the implementation of the", "page": 171, "level": 2}}, {"headings_1": {"content": "Management explained that 87% of the funds related to the mechanisation of the Atiak Sugar", "page": 170, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "d) Failure to seek approval for unspent balances", "metadata": {"headings": [{"headings_0": {"content": "d) Failure to seek approval for unspent balances", "page": 171, "level": 8}}, {"headings_1": {"content": "I advised the Executive Director to devise strategies for expediting the implementation of the", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 17 (1) of the Public Finance Management Act 2015 states that \u201cEvery appropriation", "metadata": {"headings": [{"headings_0": {"content": "Section 17 (1) of the Public Finance Management Act 2015 states that \u201cEvery appropriation", "page": 171, "level": 2}}, {"headings_1": {"content": "d) Failure to seek approval for unspent balances", "page": 171, "level": 8}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "by Parliament shall expire and cease to have any effect at the close of the financial year for which it is made.\u201d Sub Section (2) of the same section further requires the unspent money that was appropriated for the financial year, to be repaid to the Consolidated Fund at the close of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "Section 17 (1) of the Public Finance Management Act 2015 states that \u201cEvery appropriation", "page": 171, "level": 2}}, {"headings_1": {"content": "d) Failure to seek approval for unspent balances", "page": 171, "level": 8}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Subsection (3) of the same section further states that a vote that repays money under", "metadata": {"headings": [{"headings_0": {"content": "Subsection (3) of the same section further states that a vote that repays money under", "page": 171, "level": 2}}, {"headings_1": {"content": "Section 17 (1) of the Public Finance Management Act 2015 states that \u201cEvery appropriation", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "subsection (2) shall revise its annual work plan, procurement plan and recruitment plan to", "metadata": {"headings": [{"headings_0": {"content": "Subsection (3) of the same section further states that a vote that repays money under", "page": 171, "level": 2}}, {"headings_1": {"content": "Section 17 (1) of the Public Finance Management Act 2015 states that \u201cEvery appropriation", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "take into account the unexpended money and the Minister responsible for the vote shall", "metadata": {"headings": [{"headings_0": {"content": "take into account the unexpended money and the Minister responsible for the vote shall", "page": 171, "level": 2}}, {"headings_1": {"content": "Subsection (3) of the same section further states that a vote that repays money under", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "submit, as part of the budget for the preceding year, the revised work plan, procurement plan and recruitment plan to the Minister.", "metadata": {"headings": [{"headings_0": {"content": "take into account the unexpended money and the Minister responsible for the vote shall", "page": 171, "level": 2}}, {"headings_1": {"content": "Subsection (3) of the same section further states that a vote that repays money under", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Uganda Development Corporation receives project funds that are appropriated under the Ministry of Trade Industry and Cooperatives. The funding caters for operations (wage and", "metadata": {"headings": [{"headings_0": {"content": "Uganda Development Corporation receives project funds that are appropriated under the Ministry of Trade Industry and Cooperatives. The funding caters for operations (wage and", "page": 171, "level": 4}}, {"headings_1": {"content": "take into account the unexpended money and the Minister responsible for the vote shall", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Non-wage) and specific projects. However, UDC has accumulated project funds of UGX. 80.4Bn since 30th June 2021. The funds in issue were not returned to the consolidated fund", "metadata": {"headings": [{"headings_0": {"content": "Uganda Development Corporation receives project funds that are appropriated under the Ministry of Trade Industry and Cooperatives. The funding caters for operations (wage and", "page": 171, "level": 4}}, {"headings_1": {"content": "take into account the unexpended money and the Minister responsible for the vote shall", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and neither was supplementary funding approval sought. This may be attributed to the accounting policies of the Corporation where all Government funds are capitalised.", "metadata": {"headings": [{"headings_0": {"content": "and neither was supplementary funding approval sought. This may be attributed to the accounting policies of the Corporation where all Government funds are capitalised.", "page": 171, "level": 4}}, {"headings_1": {"content": "Uganda Development Corporation receives project funds that are appropriated under the Ministry of Trade Industry and Cooperatives. The funding caters for operations (wage and", "page": 171, "level": 4}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Retention of un-spent balances without authority contravenes the PFMA and May lead to the", "metadata": {"headings": [{"headings_0": {"content": "Retention of un-spent balances without authority contravenes the PFMA and May lead to the", "page": 171, "level": 2}}, {"headings_1": {"content": "and neither was supplementary funding approval sought. This may be attributed to the accounting policies of the Corporation where all Government funds are capitalised.", "page": 171, "level": 4}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "diversion of funds resulting from accounting policies adopted.", "metadata": {"headings": [{"headings_0": {"content": "Retention of un-spent balances without authority contravenes the PFMA and May lead to the", "page": 171, "level": 2}}, {"headings_1": {"content": "and neither was supplementary funding approval sought. This may be attributed to the accounting policies of the Corporation where all Government funds are capitalised.", "page": 171, "level": 4}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Executive Director explained that UDC was being funded in accordance with the UDC Act", "metadata": {"headings": [{"headings_0": {"content": "The Executive Director explained that UDC was being funded in accordance with the UDC Act", "page": 171, "level": 2}}, {"headings_1": {"content": "Retention of un-spent balances without authority contravenes the PFMA and May lead to the", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2016 and that according to Section 24 of the Act, the Board is required to declare to the Minister any money of the Corporation that is not utilised at the end of each financial year", "metadata": {"headings": [{"headings_0": {"content": "The Executive Director explained that UDC was being funded in accordance with the UDC Act", "page": 171, "level": 2}}, {"headings_1": {"content": "Retention of un-spent balances without authority contravenes the PFMA and May lead to the", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and also allows the Corporation to invest any funds not immediately required for any purpose", "metadata": {"headings": [{"headings_0": {"content": "and also allows the Corporation to invest any funds not immediately required for any purpose", "page": 171, "level": 2}}, {"headings_1": {"content": "The Executive Director explained that UDC was being funded in accordance with the UDC Act", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "upon approval of the Board.", "metadata": {"headings": [{"headings_0": {"content": "and also allows the Corporation to invest any funds not immediately required for any purpose", "page": 171, "level": 2}}, {"headings_1": {"content": "The Executive Director explained that UDC was being funded in accordance with the UDC Act", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Executive Director to always ensure compliance with the PFMA regarding budget execution and seek appropriate authority to retain the funds. In addition, Management is", "metadata": {"headings": [{"headings_0": {"content": "I advised the Executive Director to always ensure compliance with the PFMA regarding budget execution and seek appropriate authority to retain the funds. In addition, Management is", "page": 171, "level": 4}}, {"headings_1": {"content": "and also allows the Corporation to invest any funds not immediately required for any purpose", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "advised to engage all stakeholders to change the funding model to allow all funds appropriated", "metadata": {"headings": [{"headings_0": {"content": "I advised the Executive Director to always ensure compliance with the PFMA regarding budget execution and seek appropriate authority to retain the funds. In addition, Management is", "page": 171, "level": 4}}, {"headings_1": {"content": "and also allows the Corporation to invest any funds not immediately required for any purpose", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and remitted to the Corporation to be capitalised.", "metadata": {"headings": [{"headings_0": {"content": "and remitted to the Corporation to be capitalised.", "page": 171, "level": 2}}, {"headings_1": {"content": "I advised the Executive Director to always ensure compliance with the PFMA regarding budget execution and seek appropriate authority to retain the funds. In addition, Management is", "page": 171, "level": 4}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "e) Failure to enforce collection of NTR as required by the Act", "metadata": {"headings": [{"headings_0": {"content": "e) Failure to enforce collection of NTR as required by the Act", "page": 171, "level": 8}}, {"headings_1": {"content": "and remitted to the Corporation to be capitalised.", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 12 (1)(a) of the Uganda Export Promotion Board Act states that the funds to be collected by the board shall consist of a levy of not more than 0.5% on designated imports. It was however noted that the entity has not exercised its mandate of levying the 0.5% on designated imports as well as receipt of monies paid for goods or services provided by the", "metadata": {"headings": [{"headings_0": {"content": "e) Failure to enforce collection of NTR as required by the Act", "page": 171, "level": 8}}, {"headings_1": {"content": "and remitted to the Corporation to be capitalised.", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Board contrary to the Act, leading to loss of revenue.", "metadata": {"headings": [{"headings_0": {"content": "Board contrary to the Act, leading to loss of revenue.", "page": 171, "level": 2}}, {"headings_1": {"content": "e) Failure to enforce collection of NTR as required by the Act", "page": 171, "level": 8}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officer indicated that all Non-Tax Revenue collections were reverted to URA. I advised the Accounting Officer to engage all stakeholders responsible and institute measures", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that all Non-Tax Revenue collections were reverted to URA. I advised the Accounting Officer to engage all stakeholders responsible and institute measures", "page": 171, "level": 4}}, {"headings_1": {"content": "Board contrary to the Act, leading to loss of revenue.", "page": 171, "level": 2}}], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to ensure compliance with the law. \n154", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that all Non-Tax Revenue collections were reverted to URA. I advised the Accounting Officer to engage all stakeholders responsible and institute measures", "page": 171, "level": 4}}, {"headings_1": {"content": "Board contrary to the Act, leading to loss of revenue.", "page": 171, "level": 2}}, [{"headings_0": {"content": "The Accounting Officer indicated that all Non-Tax Revenue collections were reverted to URA. I advised the Accounting Officer to engage all stakeholders responsible and institute measures", "page": 171, "level": 4}}, {"headings_1": {"content": "Board contrary to the Act, leading to loss of revenue.", "page": 171, "level": 2}}]], "page": 171, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "14.0. TOURISM SECTOR", "metadata": {"headings": [{"headings_0": {"content": "14.0. TOURISM SECTOR", "page": 172, "level": 3}}, {"headings_1": {"content": "The Accounting Officer indicated that all Non-Tax Revenue collections were reverted to URA. I advised the Accounting Officer to engage all stakeholders responsible and institute measures", "page": 171, "level": 4}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Lack of a comprehensive plan for the management of the invasive species", "metadata": {"headings": [{"headings_0": {"content": "a) Lack of a comprehensive plan for the management of the invasive species", "page": 172, "level": 8}}, {"headings_1": {"content": "14.0. TOURISM SECTOR", "page": 172, "level": 3}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "According to Section 21(1-2) of the Uganda Wildlife Act 2019, The Board shall develop a", "metadata": {"headings": [{"headings_0": {"content": "According to Section 21(1-2) of the Uganda Wildlife Act 2019, The Board shall develop a", "page": 172, "level": 2}}, {"headings_1": {"content": "a) Lack of a comprehensive plan for the management of the invasive species", "page": 172, "level": 8}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "conservation planning manual that takes cognizance of the national policies and development", "metadata": {"headings": [{"headings_0": {"content": "According to Section 21(1-2) of the Uganda Wildlife Act 2019, The Board shall develop a", "page": 172, "level": 2}}, {"headings_1": {"content": "a) Lack of a comprehensive plan for the management of the invasive species", "page": 172, "level": 8}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "planning frameworks and the Executive Director shall, with the approval of the Board prepare", "metadata": {"headings": [{"headings_0": {"content": "planning frameworks and the Executive Director shall, with the approval of the Board prepare", "page": 172, "level": 2}}, {"headings_1": {"content": "According to Section 21(1-2) of the Uganda Wildlife Act 2019, The Board shall develop a", "page": 172, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and publish a comprehensive management plan for each wildlife protected area and wildlife management area, in accordance with the conservation planning manual. \nDuring my review of the plans for the Authority, I was not availed with a conservation planning manual and a comprehensive management plan for each wildlife protected area and wildlife management area and I was unable to confirm whether there is a deliberate effort to manage the invasive and exotic plant species that cover an average of 30% of the surface areas of Queen Elizabeth, Lake Mburo Park, Murchison Falls, and Kidepo Valley National Parks. \nThese invasive/exotic or endemic plants, amongst others, include different species such as", "metadata": {"headings": [{"headings_0": {"content": "planning frameworks and the Executive Director shall, with the approval of the Board prepare", "page": 172, "level": 2}}, {"headings_1": {"content": "According to Section 21(1-2) of the Uganda Wildlife Act 2019, The Board shall develop a", "page": 172, "level": 2}}, [{"headings_0": {"content": "planning frameworks and the Executive Director shall, with the approval of the Board prepare", "page": 172, "level": 2}}, {"headings_1": {"content": "According to Section 21(1-2) of the Uganda Wildlife Act 2019, The Board shall develop a", "page": 172, "level": 2}}], [{"headings_0": {"content": "planning frameworks and the Executive Director shall, with the approval of the Board prepare", "page": 172, "level": 2}}, {"headings_1": {"content": "According to Section 21(1-2) of the Uganda Wildlife Act 2019, The Board shall develop a", "page": 172, "level": 2}}]], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Dichrostachys cinerea, Lantana Camara, Parthenium hysterophorus, Opuntia Vulgaris, Imperata cylindrica, Maeruade cumbens, Caesalepina decaputala, Acacia hockii, Tecoma Stan,", "metadata": {"headings": [{"headings_0": {"content": "Dichrostachys cinerea, Lantana Camara, Parthenium hysterophorus, Opuntia Vulgaris, Imperata cylindrica, Maeruade cumbens, Caesalepina decaputala, Acacia hockii, Tecoma Stan,", "page": 172, "level": 4}}, {"headings_1": {"content": "planning frameworks and the Executive Director shall, with the approval of the Board prepare", "page": 172, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Senna siamea and Thevetia peruviana. \nI attributed this to the delayed decision by the Board and Management of UWA to determine the approach that can comprehensively deal with the invasive species.", "metadata": {"headings": [{"headings_0": {"content": "Dichrostachys cinerea, Lantana Camara, Parthenium hysterophorus, Opuntia Vulgaris, Imperata cylindrica, Maeruade cumbens, Caesalepina decaputala, Acacia hockii, Tecoma Stan,", "page": 172, "level": 4}}, {"headings_1": {"content": "planning frameworks and the Executive Director shall, with the approval of the Board prepare", "page": 172, "level": 2}}, [{"headings_0": {"content": "Dichrostachys cinerea, Lantana Camara, Parthenium hysterophorus, Opuntia Vulgaris, Imperata cylindrica, Maeruade cumbens, Caesalepina decaputala, Acacia hockii, Tecoma Stan,", "page": 172, "level": 4}}, {"headings_1": {"content": "planning frameworks and the Executive Director shall, with the approval of the Board prepare", "page": 172, "level": 2}}]], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The invasive species contract the grazing areas for herbivores animals and affect the", "metadata": {"headings": [{"headings_0": {"content": "The invasive species contract the grazing areas for herbivores animals and affect the", "page": 172, "level": 2}}, {"headings_1": {"content": "Dichrostachys cinerea, Lantana Camara, Parthenium hysterophorus, Opuntia Vulgaris, Imperata cylindrica, Maeruade cumbens, Caesalepina decaputala, Acacia hockii, Tecoma Stan,", "page": 172, "level": 4}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "rangeland and environmental quality that consequently reduce the wildlife population of", "metadata": {"headings": [{"headings_0": {"content": "The invasive species contract the grazing areas for herbivores animals and affect the", "page": 172, "level": 2}}, {"headings_1": {"content": "Dichrostachys cinerea, Lantana Camara, Parthenium hysterophorus, Opuntia Vulgaris, Imperata cylindrica, Maeruade cumbens, Caesalepina decaputala, Acacia hockii, Tecoma Stan,", "page": 172, "level": 4}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "grazers such as hippos, buffalos, zebras, topis, and Uganda Kobs.", "metadata": {"headings": [{"headings_0": {"content": "grazers such as hippos, buffalos, zebras, topis, and Uganda Kobs.", "page": 172, "level": 2}}, {"headings_1": {"content": "The invasive species contract the grazing areas for herbivores animals and affect the", "page": 172, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the issue and informed me in his response that invasive", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer acknowledged the issue and informed me in his response that invasive", "page": 172, "level": 2}}, {"headings_1": {"content": "grazers such as hippos, buffalos, zebras, topis, and Uganda Kobs.", "page": 172, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "plant management is a real challenge in the management of protected areas and that this", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer acknowledged the issue and informed me in his response that invasive", "page": 172, "level": 2}}, {"headings_1": {"content": "grazers such as hippos, buffalos, zebras, topis, and Uganda Kobs.", "page": 172, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "needed more funds than UWA could allocate. He further explained that management had", "metadata": {"headings": [{"headings_0": {"content": "needed more funds than UWA could allocate. He further explained that management had", "page": 172, "level": 2}}, {"headings_1": {"content": "The Accounting Officer acknowledged the issue and informed me in his response that invasive", "page": 172, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "annually allocated funds for the eradication of the invasive species and so far 2000 hectares had been freed and are being maintained. He added in his response that a total of UGX.770Mn had been allocated to invasive management under UWA internally generated funds and another UGX.1.590Bn under World Bank (IFPA-CD project).", "metadata": {"headings": [{"headings_0": {"content": "needed more funds than UWA could allocate. He further explained that management had", "page": 172, "level": 2}}, {"headings_1": {"content": "The Accounting Officer acknowledged the issue and informed me in his response that invasive", "page": 172, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Additionally, he further explained that the funds allocated to the management of invasive", "metadata": {"headings": [{"headings_0": {"content": "Additionally, he further explained that the funds allocated to the management of invasive", "page": 172, "level": 2}}, {"headings_1": {"content": "needed more funds than UWA could allocate. He further explained that management had", "page": 172, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "included engaging a consultant to spearhead the development of the Invasive Species", "metadata": {"headings": [{"headings_0": {"content": "Additionally, he further explained that the funds allocated to the management of invasive", "page": 172, "level": 2}}, {"headings_1": {"content": "needed more funds than UWA could allocate. He further explained that management had", "page": 172, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management Strategy to be concluded before the close of this financial year 2022-2023 and", "metadata": {"headings": [{"headings_0": {"content": "Management Strategy to be concluded before the close of this financial year 2022-2023 and", "page": 172, "level": 2}}, {"headings_1": {"content": "Additionally, he further explained that the funds allocated to the management of invasive", "page": 172, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the procurement of a consultant to develop a strategy for eradication of invasive species is at advertising stage.", "metadata": {"headings": [{"headings_0": {"content": "Management Strategy to be concluded before the close of this financial year 2022-2023 and", "page": 172, "level": 2}}, {"headings_1": {"content": "Additionally, he further explained that the funds allocated to the management of invasive", "page": 172, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I await the outcome of the actions being undertaken by the Accounting Officer intended to", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the actions being undertaken by the Accounting Officer intended to", "page": 172, "level": 2}}, {"headings_1": {"content": "Management Strategy to be concluded before the close of this financial year 2022-2023 and", "page": 172, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "manage the challenge imposed by the invasive species on the tourism sector.", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the actions being undertaken by the Accounting Officer intended to", "page": 172, "level": 2}}, {"headings_1": {"content": "Management Strategy to be concluded before the close of this financial year 2022-2023 and", "page": 172, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Ongoing cases of claims in Gazetted Areas", "metadata": {"headings": [{"headings_0": {"content": "b) Ongoing cases of claims in Gazetted Areas", "page": 172, "level": 8}}, {"headings_1": {"content": "I await the outcome of the actions being undertaken by the Accounting Officer intended to", "page": 172, "level": 2}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "According to section 25(1) of the Uganda Wildlife Act 2019, The Minister may, by statutory instrument, after consultation with the Local Government Council in whose area a proposed wildlife conservation area falls and with the approval of Parliament signified by its resolution,", "metadata": {"headings": [{"headings_0": {"content": "According to section 25(1) of the Uganda Wildlife Act 2019, The Minister may, by statutory instrument, after consultation with the Local Government Council in whose area a proposed wildlife conservation area falls and with the approval of Parliament signified by its resolution,", "page": 172, "level": 4}}, {"headings_1": {"content": "b) Ongoing cases of claims in Gazetted Areas", "page": 172, "level": 8}}], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "declare an area of land or water to be a wildlife conservation area. \n155 \nWhereas all the ten (10) national parks were dually gazetted in accordance with the law, I noted that there were several ongoing cases of claims on land in the gazetted areas under", "metadata": {"headings": [{"headings_0": {"content": "According to section 25(1) of the Uganda Wildlife Act 2019, The Minister may, by statutory instrument, after consultation with the Local Government Council in whose area a proposed wildlife conservation area falls and with the approval of Parliament signified by its resolution,", "page": 172, "level": 4}}, {"headings_1": {"content": "b) Ongoing cases of claims in Gazetted Areas", "page": 172, "level": 8}}, [{"headings_0": {"content": "According to section 25(1) of the Uganda Wildlife Act 2019, The Minister may, by statutory instrument, after consultation with the Local Government Council in whose area a proposed wildlife conservation area falls and with the approval of Parliament signified by its resolution,", "page": 172, "level": 4}}, {"headings_1": {"content": "b) Ongoing cases of claims in Gazetted Areas", "page": 172, "level": 8}}], [{"headings_0": {"content": "According to section 25(1) of the Uganda Wildlife Act 2019, The Minister may, by statutory instrument, after consultation with the Local Government Council in whose area a proposed wildlife conservation area falls and with the approval of Parliament signified by its resolution,", "page": 172, "level": 4}}, {"headings_1": {"content": "b) Ongoing cases of claims in Gazetted Areas", "page": 172, "level": 8}}]], "page": 172, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the management of Uganda Wildlife Authority as evidenced by active court cases in some parks namely Lake Mburo National Park, Mt. Elgon National Park, Semiliki National Park and", "metadata": {"headings": [{"headings_0": {"content": "the management of Uganda Wildlife Authority as evidenced by active court cases in some parks namely Lake Mburo National Park, Mt. Elgon National Park, Semiliki National Park and", "page": 173, "level": 4}}, {"headings_1": {"content": "According to section 25(1) of the Uganda Wildlife Act 2019, The Minister may, by statutory instrument, after consultation with the Local Government Council in whose area a proposed wildlife conservation area falls and with the approval of Parliament signified by its resolution,", "page": 172, "level": 4}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Matheniko Bokora. This was attributed to increased encroachment on the National parkland. \nFailure to resolve these cases may lead to the loss of gazetted land areas that will affect wildlife conservation.", "metadata": {"headings": [{"headings_0": {"content": "the management of Uganda Wildlife Authority as evidenced by active court cases in some parks namely Lake Mburo National Park, Mt. Elgon National Park, Semiliki National Park and", "page": 173, "level": 4}}, {"headings_1": {"content": "According to section 25(1) of the Uganda Wildlife Act 2019, The Minister may, by statutory instrument, after consultation with the Local Government Council in whose area a proposed wildlife conservation area falls and with the approval of Parliament signified by its resolution,", "page": 172, "level": 4}}, [{"headings_0": {"content": "the management of Uganda Wildlife Authority as evidenced by active court cases in some parks namely Lake Mburo National Park, Mt. Elgon National Park, Semiliki National Park and", "page": 173, "level": 4}}, {"headings_1": {"content": "According to section 25(1) of the Uganda Wildlife Act 2019, The Minister may, by statutory instrument, after consultation with the Local Government Council in whose area a proposed wildlife conservation area falls and with the approval of Parliament signified by its resolution,", "page": 172, "level": 4}}]], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained in his response that prior to the creation of Uganda National Parks and later Uganda Wildlife Authority; the protected areas mentioned above were being", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained in his response that prior to the creation of Uganda National Parks and later Uganda Wildlife Authority; the protected areas mentioned above were being", "page": 173, "level": 4}}, {"headings_1": {"content": "the management of Uganda Wildlife Authority as evidenced by active court cases in some parks namely Lake Mburo National Park, Mt. Elgon National Park, Semiliki National Park and", "page": 173, "level": 4}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "managed under the Forest and Game Departments of Government. These two Departments", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained in his response that prior to the creation of Uganda National Parks and later Uganda Wildlife Authority; the protected areas mentioned above were being", "page": 173, "level": 4}}, {"headings_1": {"content": "the management of Uganda Wildlife Authority as evidenced by active court cases in some parks namely Lake Mburo National Park, Mt. Elgon National Park, Semiliki National Park and", "page": 173, "level": 4}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "were ill-facilitated by Government and therefore had no funds to enforce the protection of the said areas and this resulted in a number of encroachments. When UWA took over", "metadata": {"headings": [{"headings_0": {"content": "were ill-facilitated by Government and therefore had no funds to enforce the protection of the said areas and this resulted in a number of encroachments. When UWA took over", "page": 173, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained in his response that prior to the creation of Uganda National Parks and later Uganda Wildlife Authority; the protected areas mentioned above were being", "page": 173, "level": 4}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "management, a number of efforts have been made to resolve these conflicts, most of which are in court. UWA has no jurisdiction over the Courts of Law and is therefore incapacitated to have the court cases fast-tracked.", "metadata": {"headings": [{"headings_0": {"content": "were ill-facilitated by Government and therefore had no funds to enforce the protection of the said areas and this resulted in a number of encroachments. When UWA took over", "page": 173, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained in his response that prior to the creation of Uganda National Parks and later Uganda Wildlife Authority; the protected areas mentioned above were being", "page": 173, "level": 4}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "He further explained that the Authority engaged the Ministry of Tourism, Wildlife and Antiquities and the Ministry of Lands, Housing and Urban Development which led to the", "metadata": {"headings": [{"headings_0": {"content": "He further explained that the Authority engaged the Ministry of Tourism, Wildlife and Antiquities and the Ministry of Lands, Housing and Urban Development which led to the", "page": 173, "level": 4}}, {"headings_1": {"content": "were ill-facilitated by Government and therefore had no funds to enforce the protection of the said areas and this resulted in a number of encroachments. When UWA took over", "page": 173, "level": 4}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "cancellation of some of the erroneously issued titles; the process of cancellation of others is still ongoing. Additionally, the Accounting Officer informed that the Ministry of Tourism,", "metadata": {"headings": [{"headings_0": {"content": "He further explained that the Authority engaged the Ministry of Tourism, Wildlife and Antiquities and the Ministry of Lands, Housing and Urban Development which led to the", "page": 173, "level": 4}}, {"headings_1": {"content": "were ill-facilitated by Government and therefore had no funds to enforce the protection of the said areas and this resulted in a number of encroachments. When UWA took over", "page": 173, "level": 4}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Wildlife and Antiquities is already engaging the Ministry of Lands on the matter.", "metadata": {"headings": [{"headings_0": {"content": "Wildlife and Antiquities is already engaging the Ministry of Lands on the matter.", "page": 173, "level": 2}}, {"headings_1": {"content": "He further explained that the Authority engaged the Ministry of Tourism, Wildlife and Antiquities and the Ministry of Lands, Housing and Urban Development which led to the", "page": 173, "level": 4}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accounting Officer to closely monitor illegal encroachments in the gazetted areas", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to closely monitor illegal encroachments in the gazetted areas", "page": 173, "level": 2}}, {"headings_1": {"content": "Wildlife and Antiquities is already engaging the Ministry of Lands on the matter.", "page": 173, "level": 2}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and take appropriate actions to resolve these claims.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to closely monitor illegal encroachments in the gazetted areas", "page": 173, "level": 2}}, {"headings_1": {"content": "Wildlife and Antiquities is already engaging the Ministry of Lands on the matter.", "page": 173, "level": 2}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "15. CROSS CUTTING ISSUES IN SCHOOLS", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to closely monitor illegal encroachments in the gazetted areas", "page": 173, "level": 2}}, {"headings_1": {"content": "Wildlife and Antiquities is already engaging the Ministry of Lands on the matter.", "page": 173, "level": 2}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to closely monitor illegal encroachments in the gazetted areas", "page": 173, "level": 2}}, {"headings_1": {"content": "Wildlife and Antiquities is already engaging the Ministry of Lands on the matter.", "page": 173, "level": 2}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I undertook financial audit of Secondary schools and Tertiary Institutions for the financial year ending 30th December 2020 and 30th June 2020 respectively and observed the following key", "metadata": {"headings": [{"headings_0": {"content": "I undertook financial audit of Secondary schools and Tertiary Institutions for the financial year ending 30th December 2020 and 30th June 2020 respectively and observed the following key", "page": 173, "level": 4}}, {"headings_1": {"content": "I advised the Accounting Officer to closely monitor illegal encroachments in the gazetted areas", "page": 173, "level": 2}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "findings that are also included in individual entity reports.", "metadata": {"headings": [{"headings_0": {"content": "I undertook financial audit of Secondary schools and Tertiary Institutions for the financial year ending 30th December 2020 and 30th June 2020 respectively and observed the following key", "page": 173, "level": 4}}, {"headings_1": {"content": "I advised the Accounting Officer to closely monitor illegal encroachments in the gazetted areas", "page": 173, "level": 2}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "i. A review of Approved budget estimates of 207 schools revealed that they budgeted to receive UGX.390,261,047,176 but only realised UGX.209,516,751,825 leading to an underfunding of UGX.180,744,295,351 (46%). Failure to realise all budgeted amounts", "metadata": {"headings": [{"headings_0": {"content": "i. A review of Approved budget estimates of 207 schools revealed that they budgeted to receive UGX.390,261,047,176 but only realised UGX.209,516,751,825 leading to an underfunding of UGX.180,744,295,351 (46%). Failure to realise all budgeted amounts", "page": 173, "level": 4}}, {"headings_1": {"content": "I undertook financial audit of Secondary schools and Tertiary Institutions for the financial year ending 30th December 2020 and 30th June 2020 respectively and observed the following key", "page": 173, "level": 4}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "affected implementation of several school activities.", "metadata": {"headings": [{"headings_0": {"content": "i. A review of Approved budget estimates of 207 schools revealed that they budgeted to receive UGX.390,261,047,176 but only realised UGX.209,516,751,825 leading to an underfunding of UGX.180,744,295,351 (46%). Failure to realise all budgeted amounts", "page": 173, "level": 4}}, {"headings_1": {"content": "I undertook financial audit of Secondary schools and Tertiary Institutions for the financial year ending 30th December 2020 and 30th June 2020 respectively and observed the following key", "page": 173, "level": 4}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ii. 16 schools did not prepare financial statements for the year under review. Failure to", "metadata": {"headings": [{"headings_0": {"content": "ii. 16 schools did not prepare financial statements for the year under review. Failure to", "page": 173, "level": 2}}, {"headings_1": {"content": "i. A review of Approved budget estimates of 207 schools revealed that they budgeted to receive UGX.390,261,047,176 but only realised UGX.209,516,751,825 leading to an underfunding of UGX.180,744,295,351 (46%). Failure to realise all budgeted amounts", "page": 173, "level": 4}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "prepare financial statements hinders effective oversight over expenditure, revenue, assets and liabilities of the school.", "metadata": {"headings": [{"headings_0": {"content": "ii. 16 schools did not prepare financial statements for the year under review. Failure to", "page": 173, "level": 2}}, {"headings_1": {"content": "i. A review of Approved budget estimates of 207 schools revealed that they budgeted to receive UGX.390,261,047,176 but only realised UGX.209,516,751,825 leading to an underfunding of UGX.180,744,295,351 (46%). Failure to realise all budgeted amounts", "page": 173, "level": 4}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iii. Receivables of UGX.21,094,320,460 had accumulated in 117 schools by the end of the financial year. Receivables represent an idle asset, since it denied schools the revenue", "metadata": {"headings": [{"headings_0": {"content": "iii. Receivables of UGX.21,094,320,460 had accumulated in 117 schools by the end of the financial year. Receivables represent an idle asset, since it denied schools the revenue", "page": 173, "level": 4}}, {"headings_1": {"content": "ii. 16 schools did not prepare financial statements for the year under review. Failure to", "page": 173, "level": 2}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "required to implement planned activities.", "metadata": {"headings": [{"headings_0": {"content": "iii. Receivables of UGX.21,094,320,460 had accumulated in 117 schools by the end of the financial year. Receivables represent an idle asset, since it denied schools the revenue", "page": 173, "level": 4}}, {"headings_1": {"content": "ii. 16 schools did not prepare financial statements for the year under review. Failure to", "page": 173, "level": 2}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iv. Domestic arrears of UGX.22,010,317,124 had accumulated in 102 schools by the end of the financial year. Accumulation of payables damages the School\u2019s creditworthiness and", "metadata": {"headings": [{"headings_0": {"content": "iv. Domestic arrears of UGX.22,010,317,124 had accumulated in 102 schools by the end of the financial year. Accumulation of payables damages the School\u2019s creditworthiness and", "page": 173, "level": 4}}, {"headings_1": {"content": "iii. Receivables of UGX.21,094,320,460 had accumulated in 117 schools by the end of the financial year. Receivables represent an idle asset, since it denied schools the revenue", "page": 173, "level": 4}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "could lead to litigation \nv. 72 Schools did not have titles for the pieces of land in which they were located. There is a risk of loss of these pieces of land in cases of encroachment or disputes \nvi. A review of staff establishments of 151 Schools revealed that out of the 10,547 approved", "metadata": {"headings": [{"headings_0": {"content": "iv. Domestic arrears of UGX.22,010,317,124 had accumulated in 102 schools by the end of the financial year. Accumulation of payables damages the School\u2019s creditworthiness and", "page": 173, "level": 4}}, {"headings_1": {"content": "iii. Receivables of UGX.21,094,320,460 had accumulated in 117 schools by the end of the financial year. Receivables represent an idle asset, since it denied schools the revenue", "page": 173, "level": 4}}, [{"headings_0": {"content": "iv. Domestic arrears of UGX.22,010,317,124 had accumulated in 102 schools by the end of the financial year. Accumulation of payables damages the School\u2019s creditworthiness and", "page": 173, "level": 4}}, {"headings_1": {"content": "iii. Receivables of UGX.21,094,320,460 had accumulated in 117 schools by the end of the financial year. Receivables represent an idle asset, since it denied schools the revenue", "page": 173, "level": 4}}]], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "staff positions, only 5,139 (49%) were filled leaving 5,408 (51%) vacancies. As a result,", "metadata": {"headings": [{"headings_0": {"content": "staff positions, only 5,139 (49%) were filled leaving 5,408 (51%) vacancies. As a result,", "page": 173, "level": 2}}, {"headings_1": {"content": "iv. Domestic arrears of UGX.22,010,317,124 had accumulated in 102 schools by the end of the financial year. Accumulation of payables damages the School\u2019s creditworthiness and", "page": 173, "level": 4}}], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "education service delivery is negatively affected. \n156 \nvii. 55 schools did not have strategic plans to guide them in planning for achievement of short", "metadata": {"headings": [{"headings_0": {"content": "staff positions, only 5,139 (49%) were filled leaving 5,408 (51%) vacancies. As a result,", "page": 173, "level": 2}}, {"headings_1": {"content": "iv. Domestic arrears of UGX.22,010,317,124 had accumulated in 102 schools by the end of the financial year. Accumulation of payables damages the School\u2019s creditworthiness and", "page": 173, "level": 4}}, [{"headings_0": {"content": "staff positions, only 5,139 (49%) were filled leaving 5,408 (51%) vacancies. As a result,", "page": 173, "level": 2}}, {"headings_1": {"content": "iv. Domestic arrears of UGX.22,010,317,124 had accumulated in 102 schools by the end of the financial year. Accumulation of payables damages the School\u2019s creditworthiness and", "page": 173, "level": 4}}], [{"headings_0": {"content": "staff positions, only 5,139 (49%) were filled leaving 5,408 (51%) vacancies. As a result,", "page": 173, "level": 2}}, {"headings_1": {"content": "iv. Domestic arrears of UGX.22,010,317,124 had accumulated in 102 schools by the end of the financial year. Accumulation of payables damages the School\u2019s creditworthiness and", "page": 173, "level": 4}}]], "page": 173, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "term, medium term and long-term goals. Non-existence of the school strategic plan affects", "metadata": {"headings": [{"headings_0": {"content": "term, medium term and long-term goals. Non-existence of the school strategic plan affects", "page": 174, "level": 2}}, {"headings_1": {"content": "staff positions, only 5,139 (49%) were filled leaving 5,408 (51%) vacancies. As a result,", "page": 173, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "effective planning and budgeting in the short term and long term. \nviii. 49 schools did not have procurement plans to guide the procurement processes executed during the year. Lack of a procurement plan could result into diversion of funds to non- critical procurements not initially intended to be executed.", "metadata": {"headings": [{"headings_0": {"content": "term, medium term and long-term goals. Non-existence of the school strategic plan affects", "page": 174, "level": 2}}, {"headings_1": {"content": "staff positions, only 5,139 (49%) were filled leaving 5,408 (51%) vacancies. As a result,", "page": 173, "level": 2}}, [{"headings_0": {"content": "term, medium term and long-term goals. Non-existence of the school strategic plan affects", "page": 174, "level": 2}}, {"headings_1": {"content": "staff positions, only 5,139 (49%) were filled leaving 5,408 (51%) vacancies. As a result,", "page": 173, "level": 2}}]], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "B. CROSS CUTTING ISSUES IN LLGs", "metadata": {"headings": [{"headings_0": {"content": "B. CROSS CUTTING ISSUES IN LLGs", "page": 174, "level": 1}}, {"headings_1": {"content": "term, medium term and long-term goals. Non-existence of the school strategic plan affects", "page": 174, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I sampled 335 LLGs for audit in the financial year of 2020/2021. I reviewed the funding for", "metadata": {"headings": [{"headings_0": {"content": "B. CROSS CUTTING ISSUES IN LLGs", "page": 174, "level": 1}}, {"headings_1": {"content": "term, medium term and long-term goals. Non-existence of the school strategic plan affects", "page": 174, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the year and noted that the LLGs had budgeted to receive UGX.138,533,294,237, but only received UGX.112,296,656,986 (81%) which led to a shortfall of UGX.26,236,637,251 (19%).", "metadata": {"headings": [{"headings_0": {"content": "the year and noted that the LLGs had budgeted to receive UGX.138,533,294,237, but only received UGX.112,296,656,986 (81%) which led to a shortfall of UGX.26,236,637,251 (19%).", "page": 174, "level": 4}}, {"headings_1": {"content": "B. CROSS CUTTING ISSUES IN LLGs", "page": 174, "level": 1}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A review of the implementation of the planned activities in the LLGs revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "A review of the implementation of the planned activities in the LLGs revealed the following;", "page": 174, "level": 2}}, {"headings_1": {"content": "the year and noted that the LLGs had budgeted to receive UGX.138,533,294,237, but only received UGX.112,296,656,986 (81%) which led to a shortfall of UGX.26,236,637,251 (19%).", "page": 174, "level": 4}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 174, "level": 2}}, {"headings_1": {"content": "A review of the implementation of the planned activities in the LLGs revealed the following;", "page": 174, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "325 of the audited LLGs had unqualified opinions, 8 of them had qualified opinions and 2 were issued with disclaimers. \nii. They budgeted to collect local revenue of UGX.41,936,664,586, but only collected", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 174, "level": 2}}, {"headings_1": {"content": "A review of the implementation of the planned activities in the LLGs revealed the following;", "page": 174, "level": 2}}, [{"headings_0": {"content": "i.", "page": 174, "level": 2}}, {"headings_1": {"content": "A review of the implementation of the planned activities in the LLGs revealed the following;", "page": 174, "level": 2}}]], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "UGX.29,999,490,158 (71.5%) which resulted into a shortfall of UGX.11,937,174,428 (28.5%). Shortfalls in local revenue collections negatively affect the implementation of", "metadata": {"headings": [{"headings_0": {"content": "UGX.29,999,490,158 (71.5%) which resulted into a shortfall of UGX.11,937,174,428 (28.5%). Shortfalls in local revenue collections negatively affect the implementation of", "page": 174, "level": 4}}, {"headings_1": {"content": "i.", "page": 174, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "planned activities which frustrates service delivery.", "metadata": {"headings": [{"headings_0": {"content": "UGX.29,999,490,158 (71.5%) which resulted into a shortfall of UGX.11,937,174,428 (28.5%). Shortfalls in local revenue collections negatively affect the implementation of", "page": 174, "level": 4}}, {"headings_1": {"content": "i.", "page": 174, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iii. Only 2,928 posts were filled out of 7792 approved staff posts. Understaffing overstretches", "metadata": {"headings": [{"headings_0": {"content": "iii. Only 2,928 posts were filled out of 7792 approved staff posts. Understaffing overstretches", "page": 174, "level": 2}}, {"headings_1": {"content": "UGX.29,999,490,158 (71.5%) which resulted into a shortfall of UGX.11,937,174,428 (28.5%). Shortfalls in local revenue collections negatively affect the implementation of", "page": 174, "level": 4}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the available staff beyond their capacity, creates job-related stress to the fewer staff and negatively affects the level of public service delivery to the community. \niv. I noted that 140 LLGs lacked title deeds for 632 plots of land. This implies that the land is exposed to a risk of encroachment and land disputes. \nv. Out of the 335 LLGs sampled, only 28 had strategic plans in place and the remaining 307", "metadata": {"headings": [{"headings_0": {"content": "iii. Only 2,928 posts were filled out of 7792 approved staff posts. Understaffing overstretches", "page": 174, "level": 2}}, {"headings_1": {"content": "UGX.29,999,490,158 (71.5%) which resulted into a shortfall of UGX.11,937,174,428 (28.5%). Shortfalls in local revenue collections negatively affect the implementation of", "page": 174, "level": 4}}, [{"headings_0": {"content": "iii. Only 2,928 posts were filled out of 7792 approved staff posts. Understaffing overstretches", "page": 174, "level": 2}}, {"headings_1": {"content": "UGX.29,999,490,158 (71.5%) which resulted into a shortfall of UGX.11,937,174,428 (28.5%). Shortfalls in local revenue collections negatively affect the implementation of", "page": 174, "level": 4}}], [{"headings_0": {"content": "iii. Only 2,928 posts were filled out of 7792 approved staff posts. Understaffing overstretches", "page": 174, "level": 2}}, {"headings_1": {"content": "UGX.29,999,490,158 (71.5%) which resulted into a shortfall of UGX.11,937,174,428 (28.5%). Shortfalls in local revenue collections negatively affect the implementation of", "page": 174, "level": 4}}]], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "did not have. There is a risk that the budgets prepared and activities implemented during the financial year were not aligned to the NDP- III which negatively affects the", "metadata": {"headings": [{"headings_0": {"content": "did not have. There is a risk that the budgets prepared and activities implemented during the financial year were not aligned to the NDP- III which negatively affects the", "page": 174, "level": 4}}, {"headings_1": {"content": "iii. Only 2,928 posts were filled out of 7792 approved staff posts. Understaffing overstretches", "page": 174, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "achievement of NDP-III objectives. \nvi. I noted that 162 LLGs did not have Physical Development Plans whereas 78 did not have", "metadata": {"headings": [{"headings_0": {"content": "did not have. There is a risk that the budgets prepared and activities implemented during the financial year were not aligned to the NDP- III which negatively affects the", "page": 174, "level": 4}}, {"headings_1": {"content": "iii. Only 2,928 posts were filled out of 7792 approved staff posts. Understaffing overstretches", "page": 174, "level": 2}}, [{"headings_0": {"content": "did not have. There is a risk that the budgets prepared and activities implemented during the financial year were not aligned to the NDP- III which negatively affects the", "page": 174, "level": 4}}, {"headings_1": {"content": "iii. Only 2,928 posts were filled out of 7792 approved staff posts. Understaffing overstretches", "page": 174, "level": 2}}]], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Physical Planning Committees in place. This leaves the LLGs exposed to risks of", "metadata": {"headings": [{"headings_0": {"content": "Physical Planning Committees in place. This leaves the LLGs exposed to risks of", "page": 174, "level": 2}}, {"headings_1": {"content": "did not have. There is a risk that the budgets prepared and activities implemented during the financial year were not aligned to the NDP- III which negatively affects the", "page": 174, "level": 4}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "unregulated physical developments including creation of undesirable slums. \nvii. 159 LLGs budgeted to receive UGX.2,587,748,230 as funding for garbage management,", "metadata": {"headings": [{"headings_0": {"content": "Physical Planning Committees in place. This leaves the LLGs exposed to risks of", "page": 174, "level": 2}}, {"headings_1": {"content": "did not have. There is a risk that the budgets prepared and activities implemented during the financial year were not aligned to the NDP- III which negatively affects the", "page": 174, "level": 4}}, [{"headings_0": {"content": "Physical Planning Committees in place. This leaves the LLGs exposed to risks of", "page": 174, "level": 2}}, {"headings_1": {"content": "did not have. There is a risk that the budgets prepared and activities implemented during the financial year were not aligned to the NDP- III which negatively affects the", "page": 174, "level": 4}}]], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "but only received/spent UGX.2,142,640,315 resulting into a shortfall of UGX.445,107,915.", "metadata": {"headings": [{"headings_0": {"content": "but only received/spent UGX.2,142,640,315 resulting into a shortfall of UGX.445,107,915.", "page": 174, "level": 2}}, {"headings_1": {"content": "Physical Planning Committees in place. This leaves the LLGs exposed to risks of", "page": 174, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "viii. 194 LLGs did not have by-laws for the management of garbage and also lacked sufficient equipment and facilities for Garbage collection and disposal. Failure to undertake proper garbage management leads to piling of garbage on the streets which further poses a health threat to the surrounding communities.", "metadata": {"headings": [{"headings_0": {"content": "but only received/spent UGX.2,142,640,315 resulting into a shortfall of UGX.445,107,915.", "page": 174, "level": 2}}, {"headings_1": {"content": "Physical Planning Committees in place. This leaves the LLGs exposed to risks of", "page": 174, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ix. 77 LLGs did not remit UGX.788,151,117 to the lower local councils (counties, parishes & village councils) as required by the Fifth Schedule, Part V (16), of the Local Government Act 1997 (as amended). Non remittance of shared revenue impairs the participation of the", "metadata": {"headings": [{"headings_0": {"content": "ix. 77 LLGs did not remit UGX.788,151,117 to the lower local councils (counties, parishes & village councils) as required by the Fifth Schedule, Part V (16), of the Local Government Act 1997 (as amended). Non remittance of shared revenue impairs the participation of the", "page": 174, "level": 4}}, {"headings_1": {"content": "but only received/spent UGX.2,142,640,315 resulting into a shortfall of UGX.445,107,915.", "page": 174, "level": 2}}], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "157 \nLower Local Councils in the implementation of Government programs which affects service delivery at the grass roots. \nx. 6 LLGs failed to account for UGX.459,463,633 in the FY 2020/2021 and therefore I was unable to confirm that the funds were used for the intended purpose.", "metadata": {"headings": [{"headings_0": {"content": "ix. 77 LLGs did not remit UGX.788,151,117 to the lower local councils (counties, parishes & village councils) as required by the Fifth Schedule, Part V (16), of the Local Government Act 1997 (as amended). Non remittance of shared revenue impairs the participation of the", "page": 174, "level": 4}}, {"headings_1": {"content": "but only received/spent UGX.2,142,640,315 resulting into a shortfall of UGX.445,107,915.", "page": 174, "level": 2}}, [{"headings_0": {"content": "ix. 77 LLGs did not remit UGX.788,151,117 to the lower local councils (counties, parishes & village councils) as required by the Fifth Schedule, Part V (16), of the Local Government Act 1997 (as amended). Non remittance of shared revenue impairs the participation of the", "page": 174, "level": 4}}, {"headings_1": {"content": "but only received/spent UGX.2,142,640,315 resulting into a shortfall of UGX.445,107,915.", "page": 174, "level": 2}}], [{"headings_0": {"content": "ix. 77 LLGs did not remit UGX.788,151,117 to the lower local councils (counties, parishes & village councils) as required by the Fifth Schedule, Part V (16), of the Local Government Act 1997 (as amended). Non remittance of shared revenue impairs the participation of the", "page": 174, "level": 4}}, {"headings_1": {"content": "but only received/spent UGX.2,142,640,315 resulting into a shortfall of UGX.445,107,915.", "page": 174, "level": 2}}]], "page": 174, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "xi. 16 LLGs spent UGX.200,229,143 in excess of the required amount on council allowances. There is a risk that funds meant for implementation of planned activities was diverted and", "metadata": {"headings": [{"headings_0": {"content": "xi. 16 LLGs spent UGX.200,229,143 in excess of the required amount on council allowances. There is a risk that funds meant for implementation of planned activities was diverted and", "page": 175, "level": 4}}, {"headings_1": {"content": "ix. 77 LLGs did not remit UGX.788,151,117 to the lower local councils (counties, parishes & village councils) as required by the Fifth Schedule, Part V (16), of the Local Government Act 1997 (as amended). Non remittance of shared revenue impairs the participation of the", "page": 174, "level": 4}}], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "used to pay Council emoluments. \n158 \nPART 4: INFORMATION SYSTEMS, ENGINEERING, VALUE FOR MONEY AND", "metadata": {"headings": [{"headings_0": {"content": "xi. 16 LLGs spent UGX.200,229,143 in excess of the required amount on council allowances. There is a risk that funds meant for implementation of planned activities was diverted and", "page": 175, "level": 4}}, {"headings_1": {"content": "ix. 77 LLGs did not remit UGX.788,151,117 to the lower local councils (counties, parishes & village councils) as required by the Fifth Schedule, Part V (16), of the Local Government Act 1997 (as amended). Non remittance of shared revenue impairs the participation of the", "page": 174, "level": 4}}, [{"headings_0": {"content": "xi. 16 LLGs spent UGX.200,229,143 in excess of the required amount on council allowances. There is a risk that funds meant for implementation of planned activities was diverted and", "page": 175, "level": 4}}, {"headings_1": {"content": "ix. 77 LLGs did not remit UGX.788,151,117 to the lower local councils (counties, parishes & village councils) as required by the Fifth Schedule, Part V (16), of the Local Government Act 1997 (as amended). Non remittance of shared revenue impairs the participation of the", "page": 174, "level": 4}}], [{"headings_0": {"content": "xi. 16 LLGs spent UGX.200,229,143 in excess of the required amount on council allowances. There is a risk that funds meant for implementation of planned activities was diverted and", "page": 175, "level": 4}}, {"headings_1": {"content": "ix. 77 LLGs did not remit UGX.788,151,117 to the lower local councils (counties, parishes & village councils) as required by the Fifth Schedule, Part V (16), of the Local Government Act 1997 (as amended). Non remittance of shared revenue impairs the participation of the", "page": 174, "level": 4}}]], "page": 175, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "SPECIAL AUDITS", "metadata": {"headings": [{"headings_0": {"content": "SPECIAL AUDITS", "page": 176, "level": 3}}, {"headings_1": {"content": "xi. 16 LLGs spent UGX.200,229,143 in excess of the required amount on council allowances. There is a risk that funds meant for implementation of planned activities was diverted and", "page": 175, "level": 4}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "During the financial year 2020/2021, I undertook three Information Systems audits, three", "metadata": {"headings": [{"headings_0": {"content": "SPECIAL AUDITS", "page": 176, "level": 3}}, {"headings_1": {"content": "xi. 16 LLGs spent UGX.200,229,143 in excess of the required amount on council allowances. There is a risk that funds meant for implementation of planned activities was diverted and", "page": 175, "level": 4}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Engineering audits covering 90 projects, eight Value for money audits. In addition, I undertook", "metadata": {"headings": [{"headings_0": {"content": "Engineering audits covering 90 projects, eight Value for money audits. In addition, I undertook", "page": 176, "level": 2}}, {"headings_1": {"content": "SPECIAL AUDITS", "page": 176, "level": 3}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "special and forensic audits which are reported on separately. \nBelow is a summary of the key findings I noted in each category, the details of which are included in individual reports issued separately.", "metadata": {"headings": [{"headings_0": {"content": "Engineering audits covering 90 projects, eight Value for money audits. In addition, I undertook", "page": 176, "level": 2}}, {"headings_1": {"content": "SPECIAL AUDITS", "page": 176, "level": 3}}, [{"headings_0": {"content": "Engineering audits covering 90 projects, eight Value for money audits. In addition, I undertook", "page": 176, "level": 2}}, {"headings_1": {"content": "SPECIAL AUDITS", "page": 176, "level": 3}}]], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.1.", "metadata": {"headings": [{"headings_0": {"content": "4.1.", "page": 176, "level": 3}}, {"headings_1": {"content": "Engineering audits covering 90 projects, eight Value for money audits. In addition, I undertook", "page": 176, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "KEY HIGHLIGHTS FROM THE ENGINEERING AUDITS", "metadata": {"headings": [{"headings_0": {"content": "4.1.", "page": 176, "level": 3}}, {"headings_1": {"content": "Engineering audits covering 90 projects, eight Value for money audits. In addition, I undertook", "page": 176, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.1.1. Audit of GRID Extension Projects implemented by the Rural Electrification Agency Currently under the Ministry of Energy and Mineral Development for the period 2009 \u2013 2017", "metadata": {"headings": [{"headings_0": {"content": "4.1.1. Audit of GRID Extension Projects implemented by the Rural Electrification Agency Currently under the Ministry of Energy and Mineral Development for the period 2009 \u2013 2017", "page": 176, "level": 8}}, {"headings_1": {"content": "4.1.", "page": 176, "level": 3}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Between 2009 and 2017, REA secured over USD.80Million from SIDA, JICA, World Bank, NORAD and the Government of Uganda to implement priority Rural Electrification Projects most of which were part of the sample of projects under review.", "metadata": {"headings": [{"headings_0": {"content": "Between 2009 and 2017, REA secured over USD.80Million from SIDA, JICA, World Bank, NORAD and the Government of Uganda to implement priority Rural Electrification Projects most of which were part of the sample of projects under review.", "page": 176, "level": 4}}, {"headings_1": {"content": "4.1.1. Audit of GRID Extension Projects implemented by the Rural Electrification Agency Currently under the Ministry of Energy and Mineral Development for the period 2009 \u2013 2017", "page": 176, "level": 8}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Scope of the audit covered the GRID extension power line projects implemented", "metadata": {"headings": [{"headings_0": {"content": "The Scope of the audit covered the GRID extension power line projects implemented", "page": 176, "level": 2}}, {"headings_1": {"content": "Between 2009 and 2017, REA secured over USD.80Million from SIDA, JICA, World Bank, NORAD and the Government of Uganda to implement priority Rural Electrification Projects most of which were part of the sample of projects under review.", "page": 176, "level": 4}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in the 13 service territories under the various funding programs between the financial years 2013/14 to 2017/18. \nThe scope of the GRID Extension power-line projects assessment was the following;", "metadata": {"headings": [{"headings_0": {"content": "The Scope of the audit covered the GRID extension power line projects implemented", "page": 176, "level": 2}}, {"headings_1": {"content": "Between 2009 and 2017, REA secured over USD.80Million from SIDA, JICA, World Bank, NORAD and the Government of Uganda to implement priority Rural Electrification Projects most of which were part of the sample of projects under review.", "page": 176, "level": 4}}, [{"headings_0": {"content": "The Scope of the audit covered the GRID extension power line projects implemented", "page": 176, "level": 2}}, {"headings_1": {"content": "Between 2009 and 2017, REA secured over USD.80Million from SIDA, JICA, World Bank, NORAD and the Government of Uganda to implement priority Rural Electrification Projects most of which were part of the sample of projects under review.", "page": 176, "level": 4}}]], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "i. Completed Grid Projects Implemented by REA since Financial Year 2013/2014 to 2016/17 when RESP II was being implemented", "metadata": {"headings": [{"headings_0": {"content": "i. Completed Grid Projects Implemented by REA since Financial Year 2013/2014 to 2016/17 when RESP II was being implemented", "page": 176, "level": 4}}, {"headings_1": {"content": "The Scope of the audit covered the GRID extension power line projects implemented", "page": 176, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ii. Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "metadata": {"headings": [{"headings_0": {"content": "ii. Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "page": 176, "level": 4}}, {"headings_1": {"content": "i. Completed Grid Projects Implemented by REA since Financial Year 2013/2014 to 2016/17 when RESP II was being implemented", "page": 176, "level": 4}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "iii.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 176, "level": 2}}, {"headings_1": {"content": "ii. Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "page": 176, "level": 4}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Schemes Implemented through Concession Operators \n", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 176, "level": 2}}, {"headings_1": {"content": "ii. Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "page": 176, "level": 4}}, [{"headings_0": {"content": "iii.", "page": 176, "level": 2}}, {"headings_1": {"content": "ii. Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "page": 176, "level": 4}}]], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Kilembe Mines Ltd\n- Ferdsult Engineering Servcies Ltd \uf0b7", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 176, "level": 2}}, {"headings_1": {"content": "ii. Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "page": 176, "level": 4}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "Wenrenco", "metadata": {"headings": [{"headings_0": {"content": "Wenrenco", "page": 176, "level": 2}}, {"headings_1": {"content": "iii.", "page": 176, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7", "metadata": {"headings": [{"headings_0": {"content": "Wenrenco", "page": 176, "level": 2}}, {"headings_1": {"content": "iii.", "page": 176, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "UEDCL iv.", "metadata": {"headings": [{"headings_0": {"content": "UEDCL iv.", "page": 176, "level": 4}}, {"headings_1": {"content": "Wenrenco", "page": 176, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Ongoing Grid Projects under Implementation by REA", "metadata": {"headings": [{"headings_0": {"content": "UEDCL iv.", "page": 176, "level": 4}}, {"headings_1": {"content": "Wenrenco", "page": 176, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "v.", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 176, "level": 2}}, {"headings_1": {"content": "UEDCL iv.", "page": 176, "level": 4}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Completed Grid Projects Implemented by REA from (2009-2017) Prioritized by Rural Electrification Agency.", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 176, "level": 2}}, {"headings_1": {"content": "UEDCL iv.", "page": 176, "level": 4}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I undertake a Value for Money audit and assess whether construction of Grid extension power lines and associated installations implemented by the Rural Electrification Agency (REA) was undertaken in accordance with recommended technical standards,", "metadata": {"headings": [{"headings_0": {"content": "I undertake a Value for Money audit and assess whether construction of Grid extension power lines and associated installations implemented by the Rural Electrification Agency (REA) was undertaken in accordance with recommended technical standards,", "page": 176, "level": 4}}, {"headings_1": {"content": "v.", "page": 176, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "designs and specifications; assess the quality and functionality of the completed power-lines and associated installations and its impact on the user communities.", "metadata": {"headings": [{"headings_0": {"content": "I undertake a Value for Money audit and assess whether construction of Grid extension power lines and associated installations implemented by the Rural Electrification Agency (REA) was undertaken in accordance with recommended technical standards,", "page": 176, "level": 4}}, {"headings_1": {"content": "v.", "page": 176, "level": 2}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Following the Value for money audit I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Following the Value for money audit I noted the following;", "page": 176, "level": 2}}, {"headings_1": {"content": "I undertake a Value for Money audit and assess whether construction of Grid extension power lines and associated installations implemented by the Rural Electrification Agency (REA) was undertaken in accordance with recommended technical standards,", "page": 176, "level": 4}}], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "There have been Positive Economic Impacts have been realized from constructed GRID Lines, for instance; \n159 \nUrbanization of several trading centres has taken place along the power lines constructed, many income-generating activities were initiated by the locals such as maize milling, wielding, salons, juice production thus improving their incomes and way of life and creation of employment opportunities; promoting value addition to the local agricultural products and dairy products; reduction in greenhouse emissions; improving investment climate in targeted communities; and increase in government revenue. \nHowever, there are still some performance gaps in operation of rural electrification projects that need to be addressed as follows;", "metadata": {"headings": [{"headings_0": {"content": "Following the Value for money audit I noted the following;", "page": 176, "level": 2}}, {"headings_1": {"content": "I undertake a Value for Money audit and assess whether construction of Grid extension power lines and associated installations implemented by the Rural Electrification Agency (REA) was undertaken in accordance with recommended technical standards,", "page": 176, "level": 4}}, [{"headings_0": {"content": "Following the Value for money audit I noted the following;", "page": 176, "level": 2}}, {"headings_1": {"content": "I undertake a Value for Money audit and assess whether construction of Grid extension power lines and associated installations implemented by the Rural Electrification Agency (REA) was undertaken in accordance with recommended technical standards,", "page": 176, "level": 4}}], [{"headings_0": {"content": "Following the Value for money audit I noted the following;", "page": 176, "level": 2}}, {"headings_1": {"content": "I undertake a Value for Money audit and assess whether construction of Grid extension power lines and associated installations implemented by the Rural Electrification Agency (REA) was undertaken in accordance with recommended technical standards,", "page": 176, "level": 4}}], [{"headings_0": {"content": "Following the Value for money audit I noted the following;", "page": 176, "level": 2}}, {"headings_1": {"content": "I undertake a Value for Money audit and assess whether construction of Grid extension power lines and associated installations implemented by the Rural Electrification Agency (REA) was undertaken in accordance with recommended technical standards,", "page": 176, "level": 4}}]], "page": 176, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "i. Audit carried out creditor circularization to determine any outstanding amounts owed to Contractors, Consultants and Concessioners and noted that, REA owed nine (9) firms for works already completed worth USD.28,080,776.53 and", "metadata": {"headings": [{"headings_0": {"content": "i. Audit carried out creditor circularization to determine any outstanding amounts owed to Contractors, Consultants and Concessioners and noted that, REA owed nine (9) firms for works already completed worth USD.28,080,776.53 and", "page": 177, "level": 4}}, {"headings_1": {"content": "Following the Value for money audit I noted the following;", "page": 176, "level": 2}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX.3,350,908,860.", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,350,908,860.", "page": 177, "level": 3}}, {"headings_1": {"content": "i. Audit carried out creditor circularization to determine any outstanding amounts owed to Contractors, Consultants and Concessioners and noted that, REA owed nine (9) firms for works already completed worth USD.28,080,776.53 and", "page": 177, "level": 4}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 177, "level": 2}}, {"headings_1": {"content": "UGX.3,350,908,860.", "page": 177, "level": 3}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Out of the commissioned lines, UMEME attracted and obtained O&M rights for about 25% and these were largely township lines. UEDCL obtained about 60%", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 177, "level": 2}}, {"headings_1": {"content": "UGX.3,350,908,860.", "page": 177, "level": 3}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "of the O&M rights leaving the 15% to the other operators, however audit did not", "metadata": {"headings": [{"headings_0": {"content": "of the O&M rights leaving the 15% to the other operators, however audit did not", "page": 177, "level": 2}}, {"headings_1": {"content": "ii.", "page": 177, "level": 2}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "get evidence of any deliberate O&M policies or practices largely on the", "metadata": {"headings": [{"headings_0": {"content": "of the O&M rights leaving the 15% to the other operators, however audit did not", "page": 177, "level": 2}}, {"headings_1": {"content": "ii.", "page": 177, "level": 2}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "preventative maintenance. The auditors were not provided with preventative", "metadata": {"headings": [{"headings_0": {"content": "preventative maintenance. The auditors were not provided with preventative", "page": 177, "level": 2}}, {"headings_1": {"content": "of the O&M rights leaving the 15% to the other operators, however audit did not", "page": 177, "level": 2}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "maintenance plans, nor was there proof of a structured and consistence", "metadata": {"headings": [{"headings_0": {"content": "preventative maintenance. The auditors were not provided with preventative", "page": 177, "level": 2}}, {"headings_1": {"content": "of the O&M rights leaving the 15% to the other operators, however audit did not", "page": 177, "level": 2}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "implementation of basic prudent maintenance practices on the lines. Although ERA is mandated to issue license to the operators, review and approve the O&M Budgets as well as regulate the operations of these licensee, audit noted minimal supervision by ERA in line with oversight monitoring and Evaluation.", "metadata": {"headings": [{"headings_0": {"content": "implementation of basic prudent maintenance practices on the lines. Although ERA is mandated to issue license to the operators, review and approve the O&M Budgets as well as regulate the operations of these licensee, audit noted minimal supervision by ERA in line with oversight monitoring and Evaluation.", "page": 177, "level": 4}}, {"headings_1": {"content": "preventative maintenance. The auditors were not provided with preventative", "page": 177, "level": 2}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "iii.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 177, "level": 2}}, {"headings_1": {"content": "implementation of basic prudent maintenance practices on the lines. Although ERA is mandated to issue license to the operators, review and approve the O&M Budgets as well as regulate the operations of these licensee, audit noted minimal supervision by ERA in line with oversight monitoring and Evaluation.", "page": 177, "level": 4}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Additionally, in terms of the operating and management costs of power lines, they were deemed high due to a number of factors such as transformers, defective or rotten poles which needed replacement in the shortest of time after the commissioning of these lines. For instance, according to UEDCL data for Kabale \u2013 Kisoro \u2013 Bunagana Scheme, the annual maintenance cost was at UGX.34.7 billion against UGX.518 billion generated revenues. This translates 6.8% of revenue which is above the 5% threshold requirement.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 177, "level": 2}}, {"headings_1": {"content": "implementation of basic prudent maintenance practices on the lines. Although ERA is mandated to issue license to the operators, review and approve the O&M Budgets as well as regulate the operations of these licensee, audit noted minimal supervision by ERA in line with oversight monitoring and Evaluation.", "page": 177, "level": 4}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iv. There are several occupation and safety hazards noted during implementation of the GRID power projects. 33kV power lines were constructed to span across roofs of residential houses in Ibanda-Kazo-Rushere power scheme, Mpanga- Kamwenge-Kahungye-Nkingo.", "metadata": {"headings": [{"headings_0": {"content": "iv. There are several occupation and safety hazards noted during implementation of the GRID power projects. 33kV power lines were constructed to span across roofs of residential houses in Ibanda-Kazo-Rushere power scheme, Mpanga- Kamwenge-Kahungye-Nkingo.", "page": 177, "level": 4}}, {"headings_1": {"content": "iii.", "page": 177, "level": 2}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "v. There were some inadequacies in design and construction of GRID power projects noted; Although normal service conditions and or best practice requires that 33KV extensions should originate from substations (service bays/Bus Bars) audit noted that for most of the projects implemented by REA, MV extensions were tapped from existing feeders implying that the newly implemented MV", "metadata": {"headings": [{"headings_0": {"content": "v. There were some inadequacies in design and construction of GRID power projects noted; Although normal service conditions and or best practice requires that 33KV extensions should originate from substations (service bays/Bus Bars) audit noted that for most of the projects implemented by REA, MV extensions were tapped from existing feeders implying that the newly implemented MV", "page": 177, "level": 1}}, {"headings_1": {"content": "iv. There are several occupation and safety hazards noted during implementation of the GRID power projects. 33kV power lines were constructed to span across roofs of residential houses in Ibanda-Kazo-Rushere power scheme, Mpanga- Kamwenge-Kahungye-Nkingo.", "page": 177, "level": 4}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "extension automatically inherits the challenges of the backbone and vice versa.", "metadata": {"headings": [{"headings_0": {"content": "v. There were some inadequacies in design and construction of GRID power projects noted; Although normal service conditions and or best practice requires that 33KV extensions should originate from substations (service bays/Bus Bars) audit noted that for most of the projects implemented by REA, MV extensions were tapped from existing feeders implying that the newly implemented MV", "page": 177, "level": 1}}, {"headings_1": {"content": "iv. There are several occupation and safety hazards noted during implementation of the GRID power projects. 33kV power lines were constructed to span across roofs of residential houses in Ibanda-Kazo-Rushere power scheme, Mpanga- Kamwenge-Kahungye-Nkingo.", "page": 177, "level": 4}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Examples were noted in Kabale-Kisoro, Gulu-Acholibur, Masindi- Waki- Buliisa, Opuyo-Moroto, Ibanda- Kazo- Rushere, Gulu-Adjumani-Moyo. vi. Voltage drops were also witnessed during field inspections for all extensions", "metadata": {"headings": [{"headings_0": {"content": "Examples were noted in Kabale-Kisoro, Gulu-Acholibur, Masindi- Waki- Buliisa, Opuyo-Moroto, Ibanda- Kazo- Rushere, Gulu-Adjumani-Moyo. vi. Voltage drops were also witnessed during field inspections for all extensions", "page": 177, "level": 4}}, {"headings_1": {"content": "v. There were some inadequacies in design and construction of GRID power projects noted; Although normal service conditions and or best practice requires that 33KV extensions should originate from substations (service bays/Bus Bars) audit noted that for most of the projects implemented by REA, MV extensions were tapped from existing feeders implying that the newly implemented MV", "page": 177, "level": 1}}], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "beyond 100km that did not originate from the substation. High voltage drops, below the permissible level can result in increased system maintenance costs, a \n160 \ndecrease in the safety and performance of the network as well as reduced expected lifetime of the equipment.", "metadata": {"headings": [{"headings_0": {"content": "Examples were noted in Kabale-Kisoro, Gulu-Acholibur, Masindi- Waki- Buliisa, Opuyo-Moroto, Ibanda- Kazo- Rushere, Gulu-Adjumani-Moyo. vi. Voltage drops were also witnessed during field inspections for all extensions", "page": 177, "level": 4}}, {"headings_1": {"content": "v. There were some inadequacies in design and construction of GRID power projects noted; Although normal service conditions and or best practice requires that 33KV extensions should originate from substations (service bays/Bus Bars) audit noted that for most of the projects implemented by REA, MV extensions were tapped from existing feeders implying that the newly implemented MV", "page": 177, "level": 1}}, [{"headings_0": {"content": "Examples were noted in Kabale-Kisoro, Gulu-Acholibur, Masindi- Waki- Buliisa, Opuyo-Moroto, Ibanda- Kazo- Rushere, Gulu-Adjumani-Moyo. vi. Voltage drops were also witnessed during field inspections for all extensions", "page": 177, "level": 4}}, {"headings_1": {"content": "v. There were some inadequacies in design and construction of GRID power projects noted; Although normal service conditions and or best practice requires that 33KV extensions should originate from substations (service bays/Bus Bars) audit noted that for most of the projects implemented by REA, MV extensions were tapped from existing feeders implying that the newly implemented MV", "page": 177, "level": 1}}], [{"headings_0": {"content": "Examples were noted in Kabale-Kisoro, Gulu-Acholibur, Masindi- Waki- Buliisa, Opuyo-Moroto, Ibanda- Kazo- Rushere, Gulu-Adjumani-Moyo. vi. Voltage drops were also witnessed during field inspections for all extensions", "page": 177, "level": 4}}, {"headings_1": {"content": "v. There were some inadequacies in design and construction of GRID power projects noted; Although normal service conditions and or best practice requires that 33KV extensions should originate from substations (service bays/Bus Bars) audit noted that for most of the projects implemented by REA, MV extensions were tapped from existing feeders implying that the newly implemented MV", "page": 177, "level": 1}}]], "page": 177, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "vii. In line with contractual requirements, wooden poles are expected to last up to 20years. Document review and field inspections noted that poles supplied on", "metadata": {"headings": [{"headings_0": {"content": "vii. In line with contractual requirements, wooden poles are expected to last up to 20years. Document review and field inspections noted that poles supplied on", "page": 178, "level": 4}}, {"headings_1": {"content": "Examples were noted in Kabale-Kisoro, Gulu-Acholibur, Masindi- Waki- Buliisa, Opuyo-Moroto, Ibanda- Kazo- Rushere, Gulu-Adjumani-Moyo. vi. Voltage drops were also witnessed during field inspections for all extensions", "page": 177, "level": 4}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "some projects as; Masindi- Waki-Buliisa, Ibanda-Kazo-Rushere, Gulu-Acholibur,", "metadata": {"headings": [{"headings_0": {"content": "vii. In line with contractual requirements, wooden poles are expected to last up to 20years. Document review and field inspections noted that poles supplied on", "page": 178, "level": 4}}, {"headings_1": {"content": "Examples were noted in Kabale-Kisoro, Gulu-Acholibur, Masindi- Waki- Buliisa, Opuyo-Moroto, Ibanda- Kazo- Rushere, Gulu-Adjumani-Moyo. vi. Voltage drops were also witnessed during field inspections for all extensions", "page": 177, "level": 4}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Kitgum-Palabek, Ayer-Kamdini among others, failed due to rotting, insect Infestation, pole burning and breaking. No document was availed to ascertain that quality control procedures were followed. Furthermore, no effort was recognized from REA that the defective wooden poles are claimed back from the", "metadata": {"headings": [{"headings_0": {"content": "Kitgum-Palabek, Ayer-Kamdini among others, failed due to rotting, insect Infestation, pole burning and breaking. No document was availed to ascertain that quality control procedures were followed. Furthermore, no effort was recognized from REA that the defective wooden poles are claimed back from the", "page": 178, "level": 4}}, {"headings_1": {"content": "vii. In line with contractual requirements, wooden poles are expected to last up to 20years. Document review and field inspections noted that poles supplied on", "page": 178, "level": 4}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "respective pole suppliers.", "metadata": {"headings": [{"headings_0": {"content": "Kitgum-Palabek, Ayer-Kamdini among others, failed due to rotting, insect Infestation, pole burning and breaking. No document was availed to ascertain that quality control procedures were followed. Furthermore, no effort was recognized from REA that the defective wooden poles are claimed back from the", "page": 178, "level": 4}}, {"headings_1": {"content": "vii. In line with contractual requirements, wooden poles are expected to last up to 20years. Document review and field inspections noted that poles supplied on", "page": 178, "level": 4}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I have made the following recommendations to the Accounting Officer of Ministry of", "metadata": {"headings": [{"headings_0": {"content": "I have made the following recommendations to the Accounting Officer of Ministry of", "page": 178, "level": 2}}, {"headings_1": {"content": "Kitgum-Palabek, Ayer-Kamdini among others, failed due to rotting, insect Infestation, pole burning and breaking. No document was availed to ascertain that quality control procedures were followed. Furthermore, no effort was recognized from REA that the defective wooden poles are claimed back from the", "page": 178, "level": 4}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Energy and Mineral Development (MEMD) which has now inherited the functions of the Rural Electrification Agency (REA) under which the GRID power projects were implemented and recommended that;", "metadata": {"headings": [{"headings_0": {"content": "I have made the following recommendations to the Accounting Officer of Ministry of", "page": 178, "level": 2}}, {"headings_1": {"content": "Kitgum-Palabek, Ayer-Kamdini among others, failed due to rotting, insect Infestation, pole burning and breaking. No document was availed to ascertain that quality control procedures were followed. Furthermore, no effort was recognized from REA that the defective wooden poles are claimed back from the", "page": 178, "level": 4}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a.", "metadata": {"headings": [{"headings_0": {"content": "a.", "page": 178, "level": 2}}, {"headings_1": {"content": "I have made the following recommendations to the Accounting Officer of Ministry of", "page": 178, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The outstanding amounts owed to contractor\u2019s firms are paid for works that are completed and verified to avoid incurring penalties on delayed payments.", "metadata": {"headings": [{"headings_0": {"content": "a.", "page": 178, "level": 2}}, {"headings_1": {"content": "I have made the following recommendations to the Accounting Officer of Ministry of", "page": 178, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b. To continuously address Environmental and social issues in contracts and their implementation and ensure that all contracts for implementation of GRID power", "metadata": {"headings": [{"headings_0": {"content": "b. To continuously address Environmental and social issues in contracts and their implementation and ensure that all contracts for implementation of GRID power", "page": 178, "level": 4}}, {"headings_1": {"content": "a.", "page": 178, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "projects make it mandatory for the implementation firms to prepare", "metadata": {"headings": [{"headings_0": {"content": "b. To continuously address Environmental and social issues in contracts and their implementation and ensure that all contracts for implementation of GRID power", "page": 178, "level": 4}}, {"headings_1": {"content": "a.", "page": 178, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "environmental and social impact assessment (ESIA) reports in addition to resultant Environmental Management Plans (EMP) and Resettlement Action", "metadata": {"headings": [{"headings_0": {"content": "environmental and social impact assessment (ESIA) reports in addition to resultant Environmental Management Plans (EMP) and Resettlement Action", "page": 178, "level": 4}}, {"headings_1": {"content": "b. To continuously address Environmental and social issues in contracts and their implementation and ensure that all contracts for implementation of GRID power", "page": 178, "level": 4}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management Plans (RAMPs).", "metadata": {"headings": [{"headings_0": {"content": "environmental and social impact assessment (ESIA) reports in addition to resultant Environmental Management Plans (EMP) and Resettlement Action", "page": 178, "level": 4}}, {"headings_1": {"content": "b. To continuously address Environmental and social issues in contracts and their implementation and ensure that all contracts for implementation of GRID power", "page": 178, "level": 4}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c. Expedite the process of compensating all PAPs taking into consideration the", "metadata": {"headings": [{"headings_0": {"content": "c. Expedite the process of compensating all PAPs taking into consideration the", "page": 178, "level": 4}}, {"headings_1": {"content": "environmental and social impact assessment (ESIA) reports in addition to resultant Environmental Management Plans (EMP) and Resettlement Action", "page": 178, "level": 4}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "time lag for the delayed payment (9 years since existing assessment was", "metadata": {"headings": [{"headings_0": {"content": "c. Expedite the process of compensating all PAPs taking into consideration the", "page": 178, "level": 4}}, {"headings_1": {"content": "environmental and social impact assessment (ESIA) reports in addition to resultant Environmental Management Plans (EMP) and Resettlement Action", "page": 178, "level": 4}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "conducted) accordingly, Resettlement Action Plan (RAP) studies should be", "metadata": {"headings": [{"headings_0": {"content": "conducted) accordingly, Resettlement Action Plan (RAP) studies should be", "page": 178, "level": 2}}, {"headings_1": {"content": "c. Expedite the process of compensating all PAPs taking into consideration the", "page": 178, "level": 4}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "conducted based on the final designs, where changes are deemed inevitable in the optimal design, such changes should be communicated such that revaluations of new PAPs are conducted.", "metadata": {"headings": [{"headings_0": {"content": "conducted) accordingly, Resettlement Action Plan (RAP) studies should be", "page": 178, "level": 2}}, {"headings_1": {"content": "c. Expedite the process of compensating all PAPs taking into consideration the", "page": 178, "level": 4}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "d.", "metadata": {"headings": [{"headings_0": {"content": "d.", "page": 178, "level": 2}}, {"headings_1": {"content": "conducted) accordingly, Resettlement Action Plan (RAP) studies should be", "page": 178, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Establish causes of failing wooden poles even after quality tests have been undertaken. The option to use Concrete Poles can also be considered especially given that the quality control during manufacture for concrete poles can easily be monitored and controlled unlike wooden poles whose quality is determined by many factors from the time they are planted, harvested, treated at the factory, and eventually transported to site.", "metadata": {"headings": [{"headings_0": {"content": "d.", "page": 178, "level": 2}}, {"headings_1": {"content": "conducted) accordingly, Resettlement Action Plan (RAP) studies should be", "page": 178, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "e. MEMD strengthens project management, monitoring and supervision", "metadata": {"headings": [{"headings_0": {"content": "e. MEMD strengthens project management, monitoring and supervision", "page": 178, "level": 2}}, {"headings_1": {"content": "d.", "page": 178, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "arrangements for GRID power projects to ensure that all GRID projects are implemented within project time lines, indicated in the approved activity work programs and contracts.", "metadata": {"headings": [{"headings_0": {"content": "e. MEMD strengthens project management, monitoring and supervision", "page": 178, "level": 2}}, {"headings_1": {"content": "d.", "page": 178, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "f. For Power schemes implemented through concession operators, MEMD ensures that", "metadata": {"headings": [{"headings_0": {"content": "f. For Power schemes implemented through concession operators, MEMD ensures that", "page": 178, "level": 4}}, {"headings_1": {"content": "e. MEMD strengthens project management, monitoring and supervision", "page": 178, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "f. For Power schemes implemented through concession operators, MEMD ensures that", "page": 178, "level": 4}}, {"headings_1": {"content": "e. MEMD strengthens project management, monitoring and supervision", "page": 178, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The licensed firms operating under concession agreements undertake effective operation and maintenance activities in respect of replacing all", "metadata": {"headings": [{"headings_0": {"content": "f. For Power schemes implemented through concession operators, MEMD ensures that", "page": 178, "level": 4}}, {"headings_1": {"content": "e. MEMD strengthens project management, monitoring and supervision", "page": 178, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "161", "metadata": {"headings": [{"headings_0": {"content": "f. For Power schemes implemented through concession operators, MEMD ensures that", "page": 178, "level": 4}}, {"headings_1": {"content": "e. MEMD strengthens project management, monitoring and supervision", "page": 178, "level": 2}}], "page": 178, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "non-function GRID equipment as blown fuses, surge arrestors, replacing", "metadata": {"headings": [{"headings_0": {"content": "non-function GRID equipment as blown fuses, surge arrestors, replacing", "page": 179, "level": 2}}, {"headings_1": {"content": "f. For Power schemes implemented through concession operators, MEMD ensures that", "page": 178, "level": 4}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "broken poles, faulty transformers to keep the power lines functional", "metadata": {"headings": [{"headings_0": {"content": "non-function GRID equipment as blown fuses, surge arrestors, replacing", "page": 179, "level": 2}}, {"headings_1": {"content": "f. For Power schemes implemented through concession operators, MEMD ensures that", "page": 178, "level": 4}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 MEMD closely monitors and supervises the licensees to establish that", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 MEMD closely monitors and supervises the licensees to establish that", "page": 179, "level": 2}}, {"headings_1": {"content": "non-function GRID equipment as blown fuses, surge arrestors, replacing", "page": 179, "level": 2}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "they comply with the license terms and conditions and fulfil the objective of increasing access to electricity.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 MEMD closely monitors and supervises the licensees to establish that", "page": 179, "level": 2}}, {"headings_1": {"content": "non-function GRID equipment as blown fuses, surge arrestors, replacing", "page": 179, "level": 2}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "A) Technical Engineering Audit of 39 Selected UNRA Road Development and Rehabilitation Projects implemented during financial year 2021/2022", "metadata": {"headings": [{"headings_0": {"content": "A) Technical Engineering Audit of 39 Selected UNRA Road Development and Rehabilitation Projects implemented during financial year 2021/2022", "page": 179, "level": 8}}, {"headings_1": {"content": "\uf0b7 MEMD closely monitors and supervises the licensees to establish that", "page": 179, "level": 2}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "During the financial year 2021/22, a total of 39 projects (Development, rehabilitation", "metadata": {"headings": [{"headings_0": {"content": "A) Technical Engineering Audit of 39 Selected UNRA Road Development and Rehabilitation Projects implemented during financial year 2021/2022", "page": 179, "level": 8}}, {"headings_1": {"content": "\uf0b7 MEMD closely monitors and supervises the licensees to establish that", "page": 179, "level": 2}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and bridge projects) with a total contract sum/value of UGX.8.49Tn were under implementation by UNRA. A sample of nine (9) projects (development and rehabilitation projects) with a contract sum/value of UGX. 1.86Tn (21.87%) were", "metadata": {"headings": [{"headings_0": {"content": "and bridge projects) with a total contract sum/value of UGX.8.49Tn were under implementation by UNRA. A sample of nine (9) projects (development and rehabilitation projects) with a contract sum/value of UGX. 1.86Tn (21.87%) were", "page": 179, "level": 4}}, {"headings_1": {"content": "A) Technical Engineering Audit of 39 Selected UNRA Road Development and Rehabilitation Projects implemented during financial year 2021/2022", "page": 179, "level": 8}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "selected for audit and the following observations made;", "metadata": {"headings": [{"headings_0": {"content": "and bridge projects) with a total contract sum/value of UGX.8.49Tn were under implementation by UNRA. A sample of nine (9) projects (development and rehabilitation projects) with a contract sum/value of UGX. 1.86Tn (21.87%) were", "page": 179, "level": 4}}, {"headings_1": {"content": "A) Technical Engineering Audit of 39 Selected UNRA Road Development and Rehabilitation Projects implemented during financial year 2021/2022", "page": 179, "level": 8}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "i. Delayed provision of access to project sites resulting in a Loss of UGX.5.64Bn", "metadata": {"headings": [{"headings_0": {"content": "i. Delayed provision of access to project sites resulting in a Loss of UGX.5.64Bn", "page": 179, "level": 8}}, {"headings_1": {"content": "and bridge projects) with a total contract sum/value of UGX.8.49Tn were under implementation by UNRA. A sample of nine (9) projects (development and rehabilitation projects) with a contract sum/value of UGX. 1.86Tn (21.87%) were", "page": 179, "level": 4}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A loss of UGX. 5.64Bn was incurred as a result of failure to access land for road project sites in 6 road projects, this arose from delayed compensation of Project affected Persons (PAPs) for acquisition of land for right of way resulting in the contractors charging UNRA for time related obligations due to failure to access project", "metadata": {"headings": [{"headings_0": {"content": "A loss of UGX. 5.64Bn was incurred as a result of failure to access land for road project sites in 6 road projects, this arose from delayed compensation of Project affected Persons (PAPs) for acquisition of land for right of way resulting in the contractors charging UNRA for time related obligations due to failure to access project", "page": 179, "level": 4}}, {"headings_1": {"content": "i. Delayed provision of access to project sites resulting in a Loss of UGX.5.64Bn", "page": 179, "level": 8}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "site and charging UNRA for idle time. \nIn 6 of the 9 UNRA road projects, access to sites was not achieved as required by the", "metadata": {"headings": [{"headings_0": {"content": "A loss of UGX. 5.64Bn was incurred as a result of failure to access land for road project sites in 6 road projects, this arose from delayed compensation of Project affected Persons (PAPs) for acquisition of land for right of way resulting in the contractors charging UNRA for time related obligations due to failure to access project", "page": 179, "level": 4}}, {"headings_1": {"content": "i. Delayed provision of access to project sites resulting in a Loss of UGX.5.64Bn", "page": 179, "level": 8}}, [{"headings_0": {"content": "A loss of UGX. 5.64Bn was incurred as a result of failure to access land for road project sites in 6 road projects, this arose from delayed compensation of Project affected Persons (PAPs) for acquisition of land for right of way resulting in the contractors charging UNRA for time related obligations due to failure to access project", "page": 179, "level": 4}}, {"headings_1": {"content": "i. Delayed provision of access to project sites resulting in a Loss of UGX.5.64Bn", "page": 179, "level": 8}}]], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "different contract arrangements. This was the case especially where the contracts", "metadata": {"headings": [{"headings_0": {"content": "different contract arrangements. This was the case especially where the contracts", "page": 179, "level": 2}}, {"headings_1": {"content": "A loss of UGX. 5.64Bn was incurred as a result of failure to access land for road project sites in 6 road projects, this arose from delayed compensation of Project affected Persons (PAPs) for acquisition of land for right of way resulting in the contractors charging UNRA for time related obligations due to failure to access project", "page": 179, "level": 4}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "required the employer to handover a minimum of 30% of the land required for permanent works within 3 months of the commencement and the balance within 12", "metadata": {"headings": [{"headings_0": {"content": "different contract arrangements. This was the case especially where the contracts", "page": 179, "level": 2}}, {"headings_1": {"content": "A loss of UGX. 5.64Bn was incurred as a result of failure to access land for road project sites in 6 road projects, this arose from delayed compensation of Project affected Persons (PAPs) for acquisition of land for right of way resulting in the contractors charging UNRA for time related obligations due to failure to access project", "page": 179, "level": 4}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "months. There was no timely access to sites, which resulted in multiple extensions of time and in some instances costs relating to the time obligations. The delays were", "metadata": {"headings": [{"headings_0": {"content": "months. There was no timely access to sites, which resulted in multiple extensions of time and in some instances costs relating to the time obligations. The delays were", "page": 179, "level": 4}}, {"headings_1": {"content": "different contract arrangements. This was the case especially where the contracts", "page": 179, "level": 2}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "noted on the following projects;", "metadata": {"headings": [{"headings_0": {"content": "months. There was no timely access to sites, which resulted in multiple extensions of time and in some instances costs relating to the time obligations. The delays were", "page": 179, "level": 4}}, {"headings_1": {"content": "different contract arrangements. This was the case especially where the contracts", "page": 179, "level": 2}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a. Tirinyi \u2013Pallisa-Kumi where delays led to payment of UGX. 4.56Bn for time", "metadata": {"headings": [{"headings_0": {"content": "a. Tirinyi \u2013Pallisa-Kumi where delays led to payment of UGX. 4.56Bn for time", "page": 179, "level": 4}}, {"headings_1": {"content": "months. There was no timely access to sites, which resulted in multiple extensions of time and in some instances costs relating to the time obligations. The delays were", "page": 179, "level": 4}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "related obligations", "metadata": {"headings": [{"headings_0": {"content": "a. Tirinyi \u2013Pallisa-Kumi where delays led to payment of UGX. 4.56Bn for time", "page": 179, "level": 4}}, {"headings_1": {"content": "months. There was no timely access to sites, which resulted in multiple extensions of time and in some instances costs relating to the time obligations. The delays were", "page": 179, "level": 4}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b. Pallisa - Kamonkoli where access delays led to payment of UGX. 1.08Bn for", "metadata": {"headings": [{"headings_0": {"content": "b. Pallisa - Kamonkoli where access delays led to payment of UGX. 1.08Bn for", "page": 179, "level": 4}}, {"headings_1": {"content": "a. Tirinyi \u2013Pallisa-Kumi where delays led to payment of UGX. 4.56Bn for time", "page": 179, "level": 4}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "time related obligations", "metadata": {"headings": [{"headings_0": {"content": "b. Pallisa - Kamonkoli where access delays led to payment of UGX. 1.08Bn for", "page": 179, "level": 4}}, {"headings_1": {"content": "a. Tirinyi \u2013Pallisa-Kumi where delays led to payment of UGX. 4.56Bn for time", "page": 179, "level": 4}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c. For Kapchorwa - Suam project where the access to site delayed from 21 days", "metadata": {"headings": [{"headings_0": {"content": "c. For Kapchorwa - Suam project where the access to site delayed from 21 days", "page": 179, "level": 4}}, {"headings_1": {"content": "b. Pallisa - Kamonkoli where access delays led to payment of UGX. 1.08Bn for", "page": 179, "level": 4}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to 441 days from Km 42 to Km 73.", "metadata": {"headings": [{"headings_0": {"content": "c. For Kapchorwa - Suam project where the access to site delayed from 21 days", "page": 179, "level": 4}}, {"headings_1": {"content": "b. Pallisa - Kamonkoli where access delays led to payment of UGX. 1.08Bn for", "page": 179, "level": 4}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "d. Rukungiri-Kihihi/Ishasha where a delay of 70 days was initially experienced", "metadata": {"headings": [{"headings_0": {"content": "d. Rukungiri-Kihihi/Ishasha where a delay of 70 days was initially experienced", "page": 179, "level": 4}}, {"headings_1": {"content": "c. For Kapchorwa - Suam project where the access to site delayed from 21 days", "page": 179, "level": 4}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and later increased due to non-compensation of project affected persons.", "metadata": {"headings": [{"headings_0": {"content": "d. Rukungiri-Kihihi/Ishasha where a delay of 70 days was initially experienced", "page": 179, "level": 4}}, {"headings_1": {"content": "c. For Kapchorwa - Suam project where the access to site delayed from 21 days", "page": 179, "level": 4}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "e. Kampala Northern By-pass where access was achieved 5 years into", "metadata": {"headings": [{"headings_0": {"content": "e. Kampala Northern By-pass where access was achieved 5 years into", "page": 179, "level": 4}}, {"headings_1": {"content": "d. Rukungiri-Kihihi/Ishasha where a delay of 70 days was initially experienced", "page": 179, "level": 4}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implementation \nI advised the Accounting Officer to ensure sites are accessible before issuing commencement orders.", "metadata": {"headings": [{"headings_0": {"content": "e. Kampala Northern By-pass where access was achieved 5 years into", "page": 179, "level": 4}}, {"headings_1": {"content": "d. Rukungiri-Kihihi/Ishasha where a delay of 70 days was initially experienced", "page": 179, "level": 4}}, [{"headings_0": {"content": "e. Kampala Northern By-pass where access was achieved 5 years into", "page": 179, "level": 4}}, {"headings_1": {"content": "d. Rukungiri-Kihihi/Ishasha where a delay of 70 days was initially experienced", "page": 179, "level": 4}}]], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ii. Delays in completion of design reviews", "metadata": {"headings": [{"headings_0": {"content": "ii. Delays in completion of design reviews", "page": 179, "level": 3}}, {"headings_1": {"content": "e. Kampala Northern By-pass where access was achieved 5 years into", "page": 179, "level": 4}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted delays in completion of design reviews which delayed timely issuance of instructions to contractors with the maximum time taken of 24 months. Such delays", "metadata": {"headings": [{"headings_0": {"content": "I noted delays in completion of design reviews which delayed timely issuance of instructions to contractors with the maximum time taken of 24 months. Such delays", "page": 179, "level": 4}}, {"headings_1": {"content": "ii. Delays in completion of design reviews", "page": 179, "level": 3}}], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "were observed on the following projects as shown in the table below; \n162", "metadata": {"headings": [{"headings_0": {"content": "I noted delays in completion of design reviews which delayed timely issuance of instructions to contractors with the maximum time taken of 24 months. Such delays", "page": 179, "level": 4}}, {"headings_1": {"content": "ii. Delays in completion of design reviews", "page": 179, "level": 3}}, [{"headings_0": {"content": "I noted delays in completion of design reviews which delayed timely issuance of instructions to contractors with the maximum time taken of 24 months. Such delays", "page": 179, "level": 4}}, {"headings_1": {"content": "ii. Delays in completion of design reviews", "page": 179, "level": 3}}]], "page": 179, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 68: Projects with delays in design review", "metadata": {"headings": [{"headings_0": {"content": "Table 68: Projects with delays in design review", "page": 180, "level": 2}}, {"headings_1": {"content": "I noted delays in completion of design reviews which delayed timely issuance of instructions to contractors with the maximum time taken of 24 months. Such delays", "page": 179, "level": 4}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Kapchorwa-Suam project", "31 months"], ["**2**", "Kigumba-Bulima", "24 months"], ["**3**", "Rukungiri-Kihihi-Ishasha/Kanungu", "16 months."], ["**4**", "Kampala Northern Bypass", "6 months"]], "metadata": {"headings": [{"headings_0": {"content": "Table 68: Projects with delays in design review", "page": 180, "level": 2}}, {"headings_1": {"content": "I noted delays in completion of design reviews which delayed timely issuance of instructions to contractors with the maximum time taken of 24 months. Such delays", "page": 179, "level": 4}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Sn", "Project", "No. of months delayed"], "type": "table"}}, {"content": "I advised the Accounting Officer to ensure that the consultant submits required", "metadata": {"headings": [{"headings_0": {"content": "Table 68: Projects with delays in design review", "page": 180, "level": 2}}, {"headings_1": {"content": "I noted delays in completion of design reviews which delayed timely issuance of instructions to contractors with the maximum time taken of 24 months. Such delays", "page": 179, "level": 4}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "deliverables within contractual timelines. The UNRA project management team should", "metadata": {"headings": [{"headings_0": {"content": "deliverables within contractual timelines. The UNRA project management team should", "page": 180, "level": 2}}, {"headings_1": {"content": "Table 68: Projects with delays in design review", "page": 180, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "be held responsible for delays without appropriate justification.", "metadata": {"headings": [{"headings_0": {"content": "deliverables within contractual timelines. The UNRA project management team should", "page": 180, "level": 2}}, {"headings_1": {"content": "Table 68: Projects with delays in design review", "page": 180, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iii. Interest charges of UGX.1.82Bn on delayed payment of Interim Payment Certificates (IPCs) to the Contractors", "metadata": {"headings": [{"headings_0": {"content": "iii. Interest charges of UGX.1.82Bn on delayed payment of Interim Payment Certificates (IPCs) to the Contractors", "page": 180, "level": 8}}, {"headings_1": {"content": "deliverables within contractual timelines. The UNRA project management team should", "page": 180, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I established that payments of interim payment certificates to the contractors for eight projects were not on time. Delays in payments of IPCs may lead to interest payments and affect the contractor\u2019s cash flows in project execution. The following delays were", "metadata": {"headings": [{"headings_0": {"content": "I established that payments of interim payment certificates to the contractors for eight projects were not on time. Delays in payments of IPCs may lead to interest payments and affect the contractor\u2019s cash flows in project execution. The following delays were", "page": 180, "level": 4}}, {"headings_1": {"content": "iii. Interest charges of UGX.1.82Bn on delayed payment of Interim Payment Certificates (IPCs) to the Contractors", "page": 180, "level": 8}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "noted on projects and determination of certificates;", "metadata": {"headings": [{"headings_0": {"content": "I established that payments of interim payment certificates to the contractors for eight projects were not on time. Delays in payments of IPCs may lead to interest payments and affect the contractor\u2019s cash flows in project execution. The following delays were", "page": 180, "level": 4}}, {"headings_1": {"content": "iii. Interest charges of UGX.1.82Bn on delayed payment of Interim Payment Certificates (IPCs) to the Contractors", "page": 180, "level": 8}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a.", "metadata": {"headings": [{"headings_0": {"content": "a.", "page": 180, "level": 2}}, {"headings_1": {"content": "I established that payments of interim payment certificates to the contractors for eight projects were not on time. Delays in payments of IPCs may lead to interest payments and affect the contractor\u2019s cash flows in project execution. The following delays were", "page": 180, "level": 4}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "For Kapchorwa - Suam project, delays on all IPCs up to IPC No. 7 resulting in an interest payment of UGX.1.08Bn.", "metadata": {"headings": [{"headings_0": {"content": "a.", "page": 180, "level": 2}}, {"headings_1": {"content": "I established that payments of interim payment certificates to the contractors for eight projects were not on time. Delays in payments of IPCs may lead to interest payments and affect the contractor\u2019s cash flows in project execution. The following delays were", "page": 180, "level": 4}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b.", "metadata": {"headings": [{"headings_0": {"content": "b.", "page": 180, "level": 2}}, {"headings_1": {"content": "a.", "page": 180, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "For Tirinyi \u2013 Pallisa - Kumi, IPCs 1 to 6 were delayed resulting in a certified interest of UGX.0.45Bn.", "metadata": {"headings": [{"headings_0": {"content": "b.", "page": 180, "level": 2}}, {"headings_1": {"content": "a.", "page": 180, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c. Pallisa - Kamonkoli, delays were observed on IPCs 1 to 7 resulting in a", "metadata": {"headings": [{"headings_0": {"content": "c. Pallisa - Kamonkoli, delays were observed on IPCs 1 to 7 resulting in a", "page": 180, "level": 4}}, {"headings_1": {"content": "b.", "page": 180, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "certified interest of UGX.0.28Bn.", "metadata": {"headings": [{"headings_0": {"content": "c. Pallisa - Kamonkoli, delays were observed on IPCs 1 to 7 resulting in a", "page": 180, "level": 4}}, {"headings_1": {"content": "b.", "page": 180, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "d.", "metadata": {"headings": [{"headings_0": {"content": "d.", "page": 180, "level": 2}}, {"headings_1": {"content": "c. Pallisa - Kamonkoli, delays were observed on IPCs 1 to 7 resulting in a", "page": 180, "level": 4}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Mpigi town roads, all payments to the contractor were delayed between 28 and 242 days", "metadata": {"headings": [{"headings_0": {"content": "d.", "page": 180, "level": 2}}, {"headings_1": {"content": "c. Pallisa - Kamonkoli, delays were observed on IPCs 1 to 7 resulting in a", "page": 180, "level": 4}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "e. Namunsi \u2013 Sironko \u2013 Muyembe - Kapchorwa (Phase II), delays on IPCs 5 to 9", "metadata": {"headings": [{"headings_0": {"content": "e. Namunsi \u2013 Sironko \u2013 Muyembe - Kapchorwa (Phase II), delays on IPCs 5 to 9", "page": 180, "level": 4}}, {"headings_1": {"content": "d.", "page": 180, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ranging from 4 days and over 7 months.", "metadata": {"headings": [{"headings_0": {"content": "e. Namunsi \u2013 Sironko \u2013 Muyembe - Kapchorwa (Phase II), delays on IPCs 5 to 9", "page": 180, "level": 4}}, {"headings_1": {"content": "d.", "page": 180, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "f.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 180, "level": 2}}, {"headings_1": {"content": "e. Namunsi \u2013 Sironko \u2013 Muyembe - Kapchorwa (Phase II), delays on IPCs 5 to 9", "page": 180, "level": 4}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Kitala - Gerenge project, delays in payments to suppliers in June 2021", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 180, "level": 2}}, {"headings_1": {"content": "e. Namunsi \u2013 Sironko \u2013 Muyembe - Kapchorwa (Phase II), delays on IPCs 5 to 9", "page": 180, "level": 4}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "g. Rukungiri \u2013 Kihihi - Ishasha/Kanungu, delays in payments on IPCs 1-15", "metadata": {"headings": [{"headings_0": {"content": "g. Rukungiri \u2013 Kihihi - Ishasha/Kanungu, delays in payments on IPCs 1-15", "page": 180, "level": 4}}, {"headings_1": {"content": "f.", "page": 180, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ranging from 8 to 142 days.", "metadata": {"headings": [{"headings_0": {"content": "g. Rukungiri \u2013 Kihihi - Ishasha/Kanungu, delays in payments on IPCs 1-15", "page": 180, "level": 4}}, {"headings_1": {"content": "f.", "page": 180, "level": 2}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "h. For Kampala Northern Bypass, payments were delayed and interest paid in Addendum No.3 for all payments up to June 2020.", "metadata": {"headings": [{"headings_0": {"content": "h. For Kampala Northern Bypass, payments were delayed and interest paid in Addendum No.3 for all payments up to June 2020.", "page": 180, "level": 4}}, {"headings_1": {"content": "g. Rukungiri \u2013 Kihihi - Ishasha/Kanungu, delays in payments on IPCs 1-15", "page": 180, "level": 4}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Accounting Officer attributed delays to reductions in MTEF allocations resulting in funding shortages.", "metadata": {"headings": [{"headings_0": {"content": "h. For Kampala Northern Bypass, payments were delayed and interest paid in Addendum No.3 for all payments up to June 2020.", "page": 180, "level": 4}}, {"headings_1": {"content": "g. Rukungiri \u2013 Kihihi - Ishasha/Kanungu, delays in payments on IPCs 1-15", "page": 180, "level": 4}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to institute mechanisms to ensure timely delivery of projects and engage PS/ST and relevant stakeholders to ensure adequate funding.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to institute mechanisms to ensure timely delivery of projects and engage PS/ST and relevant stakeholders to ensure adequate funding.", "page": 180, "level": 4}}, {"headings_1": {"content": "h. For Kampala Northern Bypass, payments were delayed and interest paid in Addendum No.3 for all payments up to June 2020.", "page": 180, "level": 4}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "iv. Quantity verification", "metadata": {"headings": [{"headings_0": {"content": "iv. Quantity verification", "page": 180, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to institute mechanisms to ensure timely delivery of projects and engage PS/ST and relevant stakeholders to ensure adequate funding.", "page": 180, "level": 4}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I undertook measurements on some selected items to establish the consistency with", "metadata": {"headings": [{"headings_0": {"content": "iv. Quantity verification", "page": 180, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to institute mechanisms to ensure timely delivery of projects and engage PS/ST and relevant stakeholders to ensure adequate funding.", "page": 180, "level": 4}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "which the supervision team accurately measures the quantities before payments. I established overpayments relating to different projects totaling to UGX.231.87Mn &", "metadata": {"headings": [{"headings_0": {"content": "which the supervision team accurately measures the quantities before payments. I established overpayments relating to different projects totaling to UGX.231.87Mn &", "page": 180, "level": 4}}, {"headings_1": {"content": "iv. Quantity verification", "page": 180, "level": 3}}], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "EUR 47,469.01. The table below refers; \n163", "metadata": {"headings": [{"headings_0": {"content": "which the supervision team accurately measures the quantities before payments. I established overpayments relating to different projects totaling to UGX.231.87Mn &", "page": 180, "level": 4}}, {"headings_1": {"content": "iv. Quantity verification", "page": 180, "level": 3}}, [{"headings_0": {"content": "which the supervision team accurately measures the quantities before payments. I established overpayments relating to different projects totaling to UGX.231.87Mn &", "page": 180, "level": 4}}, {"headings_1": {"content": "iv. Quantity verification", "page": 180, "level": 3}}]], "page": 180, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 69: Project overpayments", "metadata": {"headings": [{"headings_0": {"content": "Table 69: Project overpayments", "page": 181, "level": 2}}, {"headings_1": {"content": "which the supervision team accurately measures the quantities before payments. I established overpayments relating to different projects totaling to UGX.231.87Mn &", "page": 180, "level": 4}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Kapchorwa-Suam", "20,594,809.19"], ["**2**", "Tirinyi-Pallisa-Kumi", "0"], ["**3**", "Pallisa-Kamonkoli", "0"], ["**4**", "Mpigi Town Roads (20km", "126,896,449.94"], ["**5**", "Kigumba-Bulima", "49,129,125"], ["**6**", "Namunsi \u2013 Sironko \u2013 Muyembe Kasalem (PHASE II)", "6,168,276"], ["**7**", "Kitala-Gerenge (in-house construction)", "0"], ["**8**", "Rukungiri-Kihihi-Ishasha/Kanungu", "29,081,818"], ["**TOTAL (UGX)**", null, "**231,870,478.13**"], ["**9**", "Kampala Northern Bypass II (Capacity Improvement)", "EUR **47,469.01**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 69: Project overpayments", "page": 181, "level": 2}}, {"headings_1": {"content": "which the supervision team accurately measures the quantities before payments. I established overpayments relating to different projects totaling to UGX.231.87Mn &", "page": 180, "level": 4}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/No", "Contract/Project name", "Overpayment (UGX)"], "type": "table"}}, {"content": "I advised the Accounting Officer to recover all the overpayments and institute measures to prevent overpayments.", "metadata": {"headings": [{"headings_0": {"content": "Table 69: Project overpayments", "page": 181, "level": 2}}, {"headings_1": {"content": "which the supervision team accurately measures the quantities before payments. I established overpayments relating to different projects totaling to UGX.231.87Mn &", "page": 180, "level": 4}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "v. Unjustified application of foreign currency correction factor", "metadata": {"headings": [{"headings_0": {"content": "v. Unjustified application of foreign currency correction factor", "page": 181, "level": 8}}, {"headings_1": {"content": "Table 69: Project overpayments", "page": 181, "level": 2}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I observed unjustified application of foreign currency correction factor which can lead", "metadata": {"headings": [{"headings_0": {"content": "v. Unjustified application of foreign currency correction factor", "page": 181, "level": 8}}, {"headings_1": {"content": "Table 69: Project overpayments", "page": 181, "level": 2}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "to overpayments if unaddressed. This was established on the following projects;", "metadata": {"headings": [{"headings_0": {"content": "to overpayments if unaddressed. This was established on the following projects;", "page": 181, "level": 2}}, {"headings_1": {"content": "v. Unjustified application of foreign currency correction factor", "page": 181, "level": 8}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a. Kapchorwa - Suam project where the foreign currency exchange rates were", "metadata": {"headings": [{"headings_0": {"content": "a. Kapchorwa - Suam project where the foreign currency exchange rates were", "page": 181, "level": 4}}, {"headings_1": {"content": "to overpayments if unaddressed. This was established on the following projects;", "page": 181, "level": 2}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "being applied without justification which might lead to computation errors in price adjustment certificates.", "metadata": {"headings": [{"headings_0": {"content": "a. Kapchorwa - Suam project where the foreign currency exchange rates were", "page": 181, "level": 4}}, {"headings_1": {"content": "to overpayments if unaddressed. This was established on the following projects;", "page": 181, "level": 2}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b. Tirinyi \u2013 Pallisa - Kumi where use of an erroneous exchange rate of 31st May 2016 (of UGX 3369.52) instead of 30th May 2016 (of UGX 3370.52) resulted", "metadata": {"headings": [{"headings_0": {"content": "b. Tirinyi \u2013 Pallisa - Kumi where use of an erroneous exchange rate of 31st May 2016 (of UGX 3369.52) instead of 30th May 2016 (of UGX 3370.52) resulted", "page": 181, "level": 4}}, {"headings_1": {"content": "a. Kapchorwa - Suam project where the foreign currency exchange rates were", "page": 181, "level": 4}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "into an overpayment of UGX.54.84Mn.", "metadata": {"headings": [{"headings_0": {"content": "b. Tirinyi \u2013 Pallisa - Kumi where use of an erroneous exchange rate of 31st May 2016 (of UGX 3369.52) instead of 30th May 2016 (of UGX 3370.52) resulted", "page": 181, "level": 4}}, {"headings_1": {"content": "a. Kapchorwa - Suam project where the foreign currency exchange rates were", "page": 181, "level": 4}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c. Pallisa - Kamonkoli where use of an erroneous exchange rate of 31st May 2016 (of UGX 3369.52) instead of 30 th May 2016 (of UGX 3370.52) resulted into an", "metadata": {"headings": [{"headings_0": {"content": "c. Pallisa - Kamonkoli where use of an erroneous exchange rate of 31st May 2016 (of UGX 3369.52) instead of 30 th May 2016 (of UGX 3370.52) resulted into an", "page": 181, "level": 4}}, {"headings_1": {"content": "b. Tirinyi \u2013 Pallisa - Kumi where use of an erroneous exchange rate of 31st May 2016 (of UGX 3369.52) instead of 30th May 2016 (of UGX 3370.52) resulted", "page": 181, "level": 4}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "overpayment of UGX.40.05Mn.", "metadata": {"headings": [{"headings_0": {"content": "c. Pallisa - Kamonkoli where use of an erroneous exchange rate of 31st May 2016 (of UGX 3369.52) instead of 30 th May 2016 (of UGX 3370.52) resulted into an", "page": 181, "level": 4}}, {"headings_1": {"content": "b. Tirinyi \u2013 Pallisa - Kumi where use of an erroneous exchange rate of 31st May 2016 (of UGX 3369.52) instead of 30th May 2016 (of UGX 3370.52) resulted", "page": 181, "level": 4}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure payments are made as per contract terms", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure payments are made as per contract terms", "page": 181, "level": 2}}, {"headings_1": {"content": "c. Pallisa - Kamonkoli where use of an erroneous exchange rate of 31st May 2016 (of UGX 3369.52) instead of 30 th May 2016 (of UGX 3370.52) resulted into an", "page": 181, "level": 4}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and the right rates are adopted for payments to prevent any financial loss.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure payments are made as per contract terms", "page": 181, "level": 2}}, {"headings_1": {"content": "c. Pallisa - Kamonkoli where use of an erroneous exchange rate of 31st May 2016 (of UGX 3369.52) instead of 30 th May 2016 (of UGX 3370.52) resulted into an", "page": 181, "level": 4}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "vi. Adoption of a split currency (USD-UGX) in payments for the GoU funded contract leading to a loss of approximately UGX.15.45Bn in foreign exchange", "metadata": {"headings": [{"headings_0": {"content": "vi. Adoption of a split currency (USD-UGX) in payments for the GoU funded contract leading to a loss of approximately UGX.15.45Bn in foreign exchange", "page": 181, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure payments are made as per contract terms", "page": 181, "level": 2}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I established that for Mpigi town roads project, the contractor was paid in part foreign currency despite a PS/ST directive against the practice for solely GoU funded projects. USD.11.15Mn was paid to the Contractor at an exchange rate of 1USD at UGX. 2,282.1, which meant that Government incurred an extra cost of over UGX.15.45Bn to acquire this amount of dollars considering the average USD exchange rate was UGX", "metadata": {"headings": [{"headings_0": {"content": "I established that for Mpigi town roads project, the contractor was paid in part foreign currency despite a PS/ST directive against the practice for solely GoU funded projects. USD.11.15Mn was paid to the Contractor at an exchange rate of 1USD at UGX. 2,282.1, which meant that Government incurred an extra cost of over UGX.15.45Bn to acquire this amount of dollars considering the average USD exchange rate was UGX", "page": 181, "level": 4}}, {"headings_1": {"content": "vi. Adoption of a split currency (USD-UGX) in payments for the GoU funded contract leading to a loss of approximately UGX.15.45Bn in foreign exchange", "page": 181, "level": 8}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "3,667.16 during the contract execution period in 2022.", "metadata": {"headings": [{"headings_0": {"content": "I established that for Mpigi town roads project, the contractor was paid in part foreign currency despite a PS/ST directive against the practice for solely GoU funded projects. USD.11.15Mn was paid to the Contractor at an exchange rate of 1USD at UGX. 2,282.1, which meant that Government incurred an extra cost of over UGX.15.45Bn to acquire this amount of dollars considering the average USD exchange rate was UGX", "page": 181, "level": 4}}, {"headings_1": {"content": "vi. Adoption of a split currency (USD-UGX) in payments for the GoU funded contract leading to a loss of approximately UGX.15.45Bn in foreign exchange", "page": 181, "level": 8}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to seek an exemption from the PS/ST before using a split currency in payments for GoU funded projects in view of the PS/ST guidelines", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to seek an exemption from the PS/ST before using a split currency in payments for GoU funded projects in view of the PS/ST guidelines", "page": 181, "level": 4}}, {"headings_1": {"content": "I established that for Mpigi town roads project, the contractor was paid in part foreign currency despite a PS/ST directive against the practice for solely GoU funded projects. USD.11.15Mn was paid to the Contractor at an exchange rate of 1USD at UGX. 2,282.1, which meant that Government incurred an extra cost of over UGX.15.45Bn to acquire this amount of dollars considering the average USD exchange rate was UGX", "page": 181, "level": 4}}], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "against the practice. \n164", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to seek an exemption from the PS/ST before using a split currency in payments for GoU funded projects in view of the PS/ST guidelines", "page": 181, "level": 4}}, {"headings_1": {"content": "I established that for Mpigi town roads project, the contractor was paid in part foreign currency despite a PS/ST directive against the practice for solely GoU funded projects. USD.11.15Mn was paid to the Contractor at an exchange rate of 1USD at UGX. 2,282.1, which meant that Government incurred an extra cost of over UGX.15.45Bn to acquire this amount of dollars considering the average USD exchange rate was UGX", "page": 181, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to seek an exemption from the PS/ST before using a split currency in payments for GoU funded projects in view of the PS/ST guidelines", "page": 181, "level": 4}}, {"headings_1": {"content": "I established that for Mpigi town roads project, the contractor was paid in part foreign currency despite a PS/ST directive against the practice for solely GoU funded projects. USD.11.15Mn was paid to the Contractor at an exchange rate of 1USD at UGX. 2,282.1, which meant that Government incurred an extra cost of over UGX.15.45Bn to acquire this amount of dollars considering the average USD exchange rate was UGX", "page": 181, "level": 4}}]], "page": 181, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "vii. Irregular advancement of UGX.2.32Bn to the Contractor relating to materials on site", "metadata": {"headings": [{"headings_0": {"content": "vii. Irregular advancement of UGX.2.32Bn to the Contractor relating to materials on site", "page": 182, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to seek an exemption from the PS/ST before using a split currency in payments for GoU funded projects in view of the PS/ST guidelines", "page": 181, "level": 4}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX.2.32Bn was advanced to the contractor in payment certificates (01 to 07) relating to materials on site for the Mpigi town roads project without any contractual", "metadata": {"headings": [{"headings_0": {"content": "UGX.2.32Bn was advanced to the contractor in payment certificates (01 to 07) relating to materials on site for the Mpigi town roads project without any contractual", "page": 182, "level": 4}}, {"headings_1": {"content": "vii. Irregular advancement of UGX.2.32Bn to the Contractor relating to materials on site", "page": 182, "level": 8}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "basis. \nThe Accounting Officer responded that the materials-on-site value was paid in split currency as per the main road contract. \nI indicated to the Accounting Officer that the contract signed for the works in 2019 did not have any provision for payments of materials-on-site. The main contract being referenced did not form any part of the contract documents as listed in the contract agreement.", "metadata": {"headings": [{"headings_0": {"content": "UGX.2.32Bn was advanced to the contractor in payment certificates (01 to 07) relating to materials on site for the Mpigi town roads project without any contractual", "page": 182, "level": 4}}, {"headings_1": {"content": "vii. Irregular advancement of UGX.2.32Bn to the Contractor relating to materials on site", "page": 182, "level": 8}}, [{"headings_0": {"content": "UGX.2.32Bn was advanced to the contractor in payment certificates (01 to 07) relating to materials on site for the Mpigi town roads project without any contractual", "page": 182, "level": 4}}, {"headings_1": {"content": "vii. Irregular advancement of UGX.2.32Bn to the Contractor relating to materials on site", "page": 182, "level": 8}}]], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that the funds are recovered from the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the funds are recovered from the", "page": 182, "level": 2}}, {"headings_1": {"content": "UGX.2.32Bn was advanced to the contractor in payment certificates (01 to 07) relating to materials on site for the Mpigi town roads project without any contractual", "page": 182, "level": 4}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "subsequent payments. \nB) Value for Money Technical/Engineering Audit of Twenty Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the funds are recovered from the", "page": 182, "level": 2}}, {"headings_1": {"content": "UGX.2.32Bn was advanced to the contractor in payment certificates (01 to 07) relating to materials on site for the Mpigi town roads project without any contractual", "page": 182, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the funds are recovered from the", "page": 182, "level": 2}}, {"headings_1": {"content": "UGX.2.32Bn was advanced to the contractor in payment certificates (01 to 07) relating to materials on site for the Mpigi town roads project without any contractual", "page": 182, "level": 4}}]], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Projects Implemented by Ministry Of Education And Sports Under The Uganda Skills Development Program (USDP)", "metadata": {"headings": [{"headings_0": {"content": "Projects Implemented by Ministry Of Education And Sports Under The Uganda Skills Development Program (USDP)", "page": 182, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the funds are recovered from the", "page": 182, "level": 2}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Uganda Skills Development Project (USDP) is a five-year World Bank funded project with a development objective of enhancing the capacity of institutions to deliver high quality demand-driven training courses in three priority sectors (agriculture,", "metadata": {"headings": [{"headings_0": {"content": "Projects Implemented by Ministry Of Education And Sports Under The Uganda Skills Development Program (USDP)", "page": 182, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the funds are recovered from the", "page": 182, "level": 2}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "construction and manufacturing). In line with the objectives of the project, the Ministry of Education is undertaking building infrastructural works in twenty (20) technical", "metadata": {"headings": [{"headings_0": {"content": "construction and manufacturing). In line with the objectives of the project, the Ministry of Education is undertaking building infrastructural works in twenty (20) technical", "page": 182, "level": 4}}, {"headings_1": {"content": "Projects Implemented by Ministry Of Education And Sports Under The Uganda Skills Development Program (USDP)", "page": 182, "level": 8}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "institutes.", "metadata": {"headings": [{"headings_0": {"content": "construction and manufacturing). In line with the objectives of the project, the Ministry of Education is undertaking building infrastructural works in twenty (20) technical", "page": 182, "level": 4}}, {"headings_1": {"content": "Projects Implemented by Ministry Of Education And Sports Under The Uganda Skills Development Program (USDP)", "page": 182, "level": 8}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During the financial year 2021/22, I under took a Value for Money Technical- Engineering audit of Twenty (20) infrastructure projects of the Uganda Skills Development Programme (USDP) worth UGX. 108.47Bn implemented by Ministry of", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2021/22, I under took a Value for Money Technical- Engineering audit of Twenty (20) infrastructure projects of the Uganda Skills Development Programme (USDP) worth UGX. 108.47Bn implemented by Ministry of", "page": 182, "level": 4}}, {"headings_1": {"content": "construction and manufacturing). In line with the objectives of the project, the Ministry of Education is undertaking building infrastructural works in twenty (20) technical", "page": 182, "level": 4}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Education and Sports (MOES).", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2021/22, I under took a Value for Money Technical- Engineering audit of Twenty (20) infrastructure projects of the Uganda Skills Development Programme (USDP) worth UGX. 108.47Bn implemented by Ministry of", "page": 182, "level": 4}}, {"headings_1": {"content": "construction and manufacturing). In line with the objectives of the project, the Ministry of Education is undertaking building infrastructural works in twenty (20) technical", "page": 182, "level": 4}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 182, "level": 2}}, {"headings_1": {"content": "During the financial year 2021/22, I under took a Value for Money Technical- Engineering audit of Twenty (20) infrastructure projects of the Uganda Skills Development Programme (USDP) worth UGX. 108.47Bn implemented by Ministry of", "page": 182, "level": 4}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Procurement of the USDP Infrastructure Projects \nI reviewed procurement documentation for the 20 USDP Projects and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 182, "level": 2}}, {"headings_1": {"content": "During the financial year 2021/22, I under took a Value for Money Technical- Engineering audit of Twenty (20) infrastructure projects of the Uganda Skills Development Programme (USDP) worth UGX. 108.47Bn implemented by Ministry of", "page": 182, "level": 4}}, [{"headings_0": {"content": "i.", "page": 182, "level": 2}}, {"headings_1": {"content": "During the financial year 2021/22, I under took a Value for Money Technical- Engineering audit of Twenty (20) infrastructure projects of the Uganda Skills Development Programme (USDP) worth UGX. 108.47Bn implemented by Ministry of", "page": 182, "level": 4}}]], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a.", "metadata": {"headings": [{"headings_0": {"content": "a.", "page": 182, "level": 2}}, {"headings_1": {"content": "i.", "page": 182, "level": 2}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Terms of Reference (ToRs) for the procurement of the design and supervising consultant were ambiguous in that they did not detail the particular aspects of project similarity yet five (5) of the eighteen (18) bidders were disqualified on the basis of similarity of their projects.", "metadata": {"headings": [{"headings_0": {"content": "a.", "page": 182, "level": 2}}, {"headings_1": {"content": "i.", "page": 182, "level": 2}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b. Additionally, five (5) other firms were disqualified based on incompleteness of", "metadata": {"headings": [{"headings_0": {"content": "b. Additionally, five (5) other firms were disqualified based on incompleteness of", "page": 182, "level": 4}}, {"headings_1": {"content": "a.", "page": 182, "level": 2}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "their similar projects yet this was not a requirement under the ToRs.", "metadata": {"headings": [{"headings_0": {"content": "b. Additionally, five (5) other firms were disqualified based on incompleteness of", "page": 182, "level": 4}}, {"headings_1": {"content": "a.", "page": 182, "level": 2}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c. Multiple design and supervision contracts were awarded to one consultancy", "metadata": {"headings": [{"headings_0": {"content": "c. Multiple design and supervision contracts were awarded to one consultancy", "page": 182, "level": 4}}, {"headings_1": {"content": "b. Additionally, five (5) other firms were disqualified based on incompleteness of", "page": 182, "level": 4}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "firm without assessing its capacity to handle all the contracts within the", "metadata": {"headings": [{"headings_0": {"content": "c. Multiple design and supervision contracts were awarded to one consultancy", "page": 182, "level": 4}}, {"headings_1": {"content": "b. Additionally, five (5) other firms were disqualified based on incompleteness of", "page": 182, "level": 4}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "contractual framework. This resulted in challenges during the design hence refusal by the Ministry to effect the supervision contracts.", "metadata": {"headings": [{"headings_0": {"content": "contractual framework. This resulted in challenges during the design hence refusal by the Ministry to effect the supervision contracts.", "page": 182, "level": 4}}, {"headings_1": {"content": "c. Multiple design and supervision contracts were awarded to one consultancy", "page": 182, "level": 4}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "165", "metadata": {"headings": [{"headings_0": {"content": "contractual framework. This resulted in challenges during the design hence refusal by the Ministry to effect the supervision contracts.", "page": 182, "level": 4}}, {"headings_1": {"content": "c. Multiple design and supervision contracts were awarded to one consultancy", "page": 182, "level": 4}}], "page": 182, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "d.", "metadata": {"headings": [{"headings_0": {"content": "d.", "page": 183, "level": 2}}, {"headings_1": {"content": "contractual framework. This resulted in challenges during the design hence refusal by the Ministry to effect the supervision contracts.", "page": 182, "level": 4}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The contracts for the works contractors in Kalango and Ora, and Kitgum Technical Institutes, were awarded to the second and the fifth best evaluated bidders respectively without justification.", "metadata": {"headings": [{"headings_0": {"content": "d.", "page": 183, "level": 2}}, {"headings_1": {"content": "contractual framework. This resulted in challenges during the design hence refusal by the Ministry to effect the supervision contracts.", "page": 182, "level": 4}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer of MoES to ensure strict compliance with PPDA rules", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer of MoES to ensure strict compliance with PPDA rules", "page": 183, "level": 2}}, {"headings_1": {"content": "d.", "page": 183, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and regulations and World Bank Guidelines on procurement of World Bank funded projects. \nii. Design Omissions", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer of MoES to ensure strict compliance with PPDA rules", "page": 183, "level": 2}}, {"headings_1": {"content": "d.", "page": 183, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer of MoES to ensure strict compliance with PPDA rules", "page": 183, "level": 2}}, {"headings_1": {"content": "d.", "page": 183, "level": 2}}]], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I reviewed the design reports and drawings of eighteen (18) contracts that were", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the design reports and drawings of eighteen (18) contracts that were", "page": 183, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer of MoES to ensure strict compliance with PPDA rules", "page": 183, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "prepared by the design consultant and noted a number of omissions some of which were later on introduced as variations during implementation of the construction works.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the design reports and drawings of eighteen (18) contracts that were", "page": 183, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer of MoES to ensure strict compliance with PPDA rules", "page": 183, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The omissions included; anti-sag rods and wind bracing members in the steel roof", "metadata": {"headings": [{"headings_0": {"content": "The omissions included; anti-sag rods and wind bracing members in the steel roof", "page": 183, "level": 2}}, {"headings_1": {"content": "I reviewed the design reports and drawings of eighteen (18) contracts that were", "page": 183, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "trusses, considerations for rain water harvesting options, retaining walls, generator houses, tank drawings, internal floor drains and storm water designs.", "metadata": {"headings": [{"headings_0": {"content": "The omissions included; anti-sag rods and wind bracing members in the steel roof", "page": 183, "level": 2}}, {"headings_1": {"content": "I reviewed the design reports and drawings of eighteen (18) contracts that were", "page": 183, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to always ensure that designs prepared by consultants", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to always ensure that designs prepared by consultants", "page": 183, "level": 2}}, {"headings_1": {"content": "The omissions included; anti-sag rods and wind bracing members in the steel roof", "page": 183, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "are thoroughly reviewed to ensure that they adequately consider all aspects required.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to always ensure that designs prepared by consultants", "page": 183, "level": 2}}, {"headings_1": {"content": "The omissions included; anti-sag rods and wind bracing members in the steel roof", "page": 183, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iii.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 183, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to always ensure that designs prepared by consultants", "page": 183, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Delayed Completion of Works", "metadata": {"headings": [{"headings_0": {"content": "Delayed Completion of Works", "page": 183, "level": 3}}, {"headings_1": {"content": "iii.", "page": 183, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted delays in completion of the works on ten (10) contracts ranging from 15 to", "metadata": {"headings": [{"headings_0": {"content": "Delayed Completion of Works", "page": 183, "level": 3}}, {"headings_1": {"content": "iii.", "page": 183, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "330 days. Resulting from these delays were liquidated damages totalling UGX.3.77Bn that were not charged from the contractors as per contract terms. The table below", "metadata": {"headings": [{"headings_0": {"content": "330 days. Resulting from these delays were liquidated damages totalling UGX.3.77Bn that were not charged from the contractors as per contract terms. The table below", "page": 183, "level": 4}}, {"headings_1": {"content": "Delayed Completion of Works", "page": 183, "level": 3}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "refers;", "metadata": {"headings": [{"headings_0": {"content": "330 days. Resulting from these delays were liquidated damages totalling UGX.3.77Bn that were not charged from the contractors as per contract terms. The table below", "page": 183, "level": 4}}, {"headings_1": {"content": "Delayed Completion of Works", "page": 183, "level": 3}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 70: Unclaimed liquidated damages", "metadata": {"headings": [{"headings_0": {"content": "Table 70: Unclaimed liquidated damages", "page": 183, "level": 2}}, {"headings_1": {"content": "330 days. Resulting from these delays were liquidated damages totalling UGX.3.77Bn that were not charged from the contractors as per contract terms. The table below", "page": 183, "level": 4}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Bukalasa Agricultural College Lot 1", "90", "748,388,026"], ["**2**", "Kaberamaido Technical Institute", "110", "540,383,514"], ["**3**", "Kalongo Technical Institute", "15", "41,378,333"], ["**4**", "Ora Technical Institute", "44", "104,234,819"], ["**5**", "Kitgum Technical Institute", "100", "293,682,207"], ["**6**", "UTC Bushenyi Lot 1", "76", "746,294,824"], ["**7**", "UTC Bushenyi Lot 2", "330", "762,408,141"], ["**8**", "Nyamitanga Technical Institute", "226", "228,585,432"], ["**9**", "Karera Technical Institute", "125", "225,437,823"], ["**10**", "Lake Katwe Technical Institute", "30", "84,004,849"], ["", "**TOTAL**", "", "**3,774,797,968**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 70: Unclaimed liquidated damages", "page": 183, "level": 2}}, {"headings_1": {"content": "330 days. Resulting from these delays were liquidated damages totalling UGX.3.77Bn that were not charged from the contractors as per contract terms. The table below", "page": 183, "level": 4}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/No", "Contract", "Delays (days)", "Uncharged Liquidated Damages (UGX)"], "type": "table"}}, {"content": "I advised the Accounting Officer to review the above contracts and recover the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to review the above contracts and recover the", "page": 183, "level": 2}}, {"headings_1": {"content": "Table 70: Unclaimed liquidated damages", "page": 183, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "penalties due.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to review the above contracts and recover the", "page": 183, "level": 2}}, {"headings_1": {"content": "Table 70: Unclaimed liquidated damages", "page": 183, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iv.", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 183, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to review the above contracts and recover the", "page": 183, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Expiry of Advance Payment Guarantees Prior to Full Recovery of Advance", "metadata": {"headings": [{"headings_0": {"content": "Expiry of Advance Payment Guarantees Prior to Full Recovery of Advance", "page": 183, "level": 3}}, {"headings_1": {"content": "iv.", "page": 183, "level": 2}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I observed that on eight (8) of the contracts, the advance payment guarantees expired prior to full recovery of the advances. By the time the advance payment guarantees expired, the unrecovered advances totaled UGX.4.55Bn as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "I observed that on eight (8) of the contracts, the advance payment guarantees expired prior to full recovery of the advances. By the time the advance payment guarantees expired, the unrecovered advances totaled UGX.4.55Bn as shown in the table below;", "page": 183, "level": 4}}, {"headings_1": {"content": "Expiry of Advance Payment Guarantees Prior to Full Recovery of Advance", "page": 183, "level": 3}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "166", "metadata": {"headings": [{"headings_0": {"content": "I observed that on eight (8) of the contracts, the advance payment guarantees expired prior to full recovery of the advances. By the time the advance payment guarantees expired, the unrecovered advances totaled UGX.4.55Bn as shown in the table below;", "page": 183, "level": 4}}, {"headings_1": {"content": "Expiry of Advance Payment Guarantees Prior to Full Recovery of Advance", "page": 183, "level": 3}}], "page": 183, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 71: Unrecovered advances from expired guarantees", "metadata": {"headings": [{"headings_0": {"content": "Table 71: Unrecovered advances from expired guarantees", "page": 184, "level": 2}}, {"headings_1": {"content": "I observed that on eight (8) of the contracts, the advance payment guarantees expired prior to full recovery of the advances. By the time the advance payment guarantees expired, the unrecovered advances totaled UGX.4.55Bn as shown in the table below;", "page": 183, "level": 4}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Ssesse Farm Institute", "509,617,393"], ["**2**", "UTC Lira Lot 2", "43,061,091"], ["**3**", "Kalongo Technical Institute", "387,890,177"], ["**4**", "Ora Technical Institute", "254,620,642"], ["**5**", "Kitgum Technical Institute", "440,639,594"], ["**6**", "UTC Bushenyi Lot 2", "1,938,309,766"], ["**7**", "Nyamitanga Technical Institute", "581,149,404"], ["**8**", "Butalejja Technical Institute", "394,579,955"], ["", "**TOTAL**", "**4,549,868,022**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 71: Unrecovered advances from expired guarantees", "page": 184, "level": 2}}, {"headings_1": {"content": "I observed that on eight (8) of the contracts, the advance payment guarantees expired prior to full recovery of the advances. By the time the advance payment guarantees expired, the unrecovered advances totaled UGX.4.55Bn as shown in the table below;", "page": 183, "level": 4}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Contract", "Unrecovered Advance at Expiry of Guarantee (UGX)"], "type": "table"}}, {"content": "Non-renewal of the guarantees may lead to failure to recover the advances paid in the", "metadata": {"headings": [{"headings_0": {"content": "Non-renewal of the guarantees may lead to failure to recover the advances paid in the", "page": 184, "level": 2}}, {"headings_1": {"content": "Table 71: Unrecovered advances from expired guarantees", "page": 184, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "event the contractors fail to complete execution of the construction works. \nI advised the Accounting Officer to engage contractors and secure additional advance guarantees and recover the advances otherwise, the advances should be fully recovered on the subsequent payments. \nv. Irregular Payments", "metadata": {"headings": [{"headings_0": {"content": "Non-renewal of the guarantees may lead to failure to recover the advances paid in the", "page": 184, "level": 2}}, {"headings_1": {"content": "Table 71: Unrecovered advances from expired guarantees", "page": 184, "level": 2}}, [{"headings_0": {"content": "Non-renewal of the guarantees may lead to failure to recover the advances paid in the", "page": 184, "level": 2}}, {"headings_1": {"content": "Table 71: Unrecovered advances from expired guarantees", "page": 184, "level": 2}}], [{"headings_0": {"content": "Non-renewal of the guarantees may lead to failure to recover the advances paid in the", "page": 184, "level": 2}}, {"headings_1": {"content": "Table 71: Unrecovered advances from expired guarantees", "page": 184, "level": 2}}]], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that various payments across the 20 contracts were irregular due to the", "metadata": {"headings": [{"headings_0": {"content": "I noted that various payments across the 20 contracts were irregular due to the", "page": 184, "level": 2}}, {"headings_1": {"content": "Non-renewal of the guarantees may lead to failure to recover the advances paid in the", "page": 184, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "absence of documents supporting these payments, duplicate payments and payments for unexecuted works totaling UGX. 1.95Bn.", "metadata": {"headings": [{"headings_0": {"content": "I noted that various payments across the 20 contracts were irregular due to the", "page": 184, "level": 2}}, {"headings_1": {"content": "Non-renewal of the guarantees may lead to failure to recover the advances paid in the", "page": 184, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to conduct further review of these payments and take", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to conduct further review of these payments and take", "page": 184, "level": 2}}, {"headings_1": {"content": "I noted that various payments across the 20 contracts were irregular due to the", "page": 184, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "appropriate action. \nvi. Quantity Verifications", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to conduct further review of these payments and take", "page": 184, "level": 2}}, {"headings_1": {"content": "I noted that various payments across the 20 contracts were irregular due to the", "page": 184, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to conduct further review of these payments and take", "page": 184, "level": 2}}, {"headings_1": {"content": "I noted that various payments across the 20 contracts were irregular due to the", "page": 184, "level": 2}}]], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I undertook an analysis of the drawings in the contract documents availed and also", "metadata": {"headings": [{"headings_0": {"content": "I undertook an analysis of the drawings in the contract documents availed and also", "page": 184, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to conduct further review of these payments and take", "page": 184, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "undertook measurements on some of the executed work items to establish the consistency with which the supervision team accurately measured the quantities before", "metadata": {"headings": [{"headings_0": {"content": "I undertook an analysis of the drawings in the contract documents availed and also", "page": 184, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to conduct further review of these payments and take", "page": 184, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "payments. I noted inconsistencies in some of the quantities certified across all the 20 contracts resulting in overpayments equivalent to UGX.1.71Bn from the different", "metadata": {"headings": [{"headings_0": {"content": "payments. I noted inconsistencies in some of the quantities certified across all the 20 contracts resulting in overpayments equivalent to UGX.1.71Bn from the different", "page": 184, "level": 4}}, {"headings_1": {"content": "I undertook an analysis of the drawings in the contract documents availed and also", "page": 184, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "projects as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "payments. I noted inconsistencies in some of the quantities certified across all the 20 contracts resulting in overpayments equivalent to UGX.1.71Bn from the different", "page": 184, "level": 4}}, {"headings_1": {"content": "I undertook an analysis of the drawings in the contract documents availed and also", "page": 184, "level": 2}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 72: Overpayments in different projects", "metadata": {"headings": [{"headings_0": {"content": "Table 72: Overpayments in different projects", "page": 184, "level": 2}}, {"headings_1": {"content": "payments. I noted inconsistencies in some of the quantities certified across all the 20 contracts resulting in overpayments equivalent to UGX.1.71Bn from the different", "page": 184, "level": 4}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Bukalasa Agricultural College Lot 1", "195,571,075"], ["2", "Bukalasa Agricultural College Lot 2", "93,966,832"], ["3", "Kaberamaido Technical Institute", "37,030,169"], ["4", "Ssesse Farm Institute", "103,786,000"], ["5", "UTC Lira Lot 1", "129,914,950"], ["6", "UTC Lira Lot 2", "113,394,178"], ["7", "Kalongo Technical Institute", "179,818,690"], ["8", "Ora Technical Institute", "62,686,000"], ["9", "Kitgum Technical Institute", "123,656,204"], ["10", "UTC Bushenyi Lot 1", "99,470,240"], ["11", "UTC Bushenyi Lot 2", "159,959,100"], ["12", "Nyamitanga Technical Institute", "14,367,666"], ["13", "Karera Technical Institute", "53,059,096"], ["14", "Lake Katwe Technical Institute", "60,394,667"]], "metadata": {"headings": [{"headings_0": {"content": "Table 72: Overpayments in different projects", "page": 184, "level": 2}}, {"headings_1": {"content": "payments. I noted inconsistencies in some of the quantities certified across all the 20 contracts resulting in overpayments equivalent to UGX.1.71Bn from the different", "page": 184, "level": 4}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/No", "Contract", "Overpayment (UGX)"], "type": "table"}}, {"content": "167", "metadata": {"headings": [{"headings_0": {"content": "Table 72: Overpayments in different projects", "page": 184, "level": 2}}, {"headings_1": {"content": "payments. I noted inconsistencies in some of the quantities certified across all the 20 contracts resulting in overpayments equivalent to UGX.1.71Bn from the different", "page": 184, "level": 4}}], "page": 184, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["15", "UTC Elgon Lot 1", "23,112,847"], ["16", "UTC Elgon Lot 2", "21,469,465"], ["17", "Kaliro Technical Institute", "8,114,020"], ["18", "Butalejja Technical Institute", "70,875,186"], ["19", "Kasodo Technical Institute", "125,683,060"], ["20", "Rwentanga Technical Institute", "33,199,300"], ["TOTAL", null, "**1,709,528,745**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 72: Overpayments in different projects", "page": 184, "level": 2}}, {"headings_1": {"content": "payments. I noted inconsistencies in some of the quantities certified across all the 20 contracts resulting in overpayments equivalent to UGX.1.71Bn from the different", "page": 184, "level": 4}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/No", "Contract", "Overpayment (UGX)"], "type": "table"}}, {"content": "I advised the Accounting Officer to undertake further re-measurement of all the works and ensure recovery of the overpaid amounts before preparation of Final Accounts and", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to undertake further re-measurement of all the works and ensure recovery of the overpaid amounts before preparation of Final Accounts and", "page": 185, "level": 4}}, {"headings_1": {"content": "Table 72: Overpayments in different projects", "page": 184, "level": 2}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "closure of the aforementioned projects.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to undertake further re-measurement of all the works and ensure recovery of the overpaid amounts before preparation of Final Accounts and", "page": 185, "level": 4}}, {"headings_1": {"content": "Table 72: Overpayments in different projects", "page": 184, "level": 2}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "vii.", "metadata": {"headings": [{"headings_0": {"content": "vii.", "page": 185, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to undertake further re-measurement of all the works and ensure recovery of the overpaid amounts before preparation of Final Accounts and", "page": 185, "level": 4}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Supervision of the Works", "metadata": {"headings": [{"headings_0": {"content": "Supervision of the Works", "page": 185, "level": 3}}, {"headings_1": {"content": "vii.", "page": 185, "level": 2}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that the Ministry did not use supervision firms procured and opted to supervise all the twenty (20) sites in-house. Whereas the supervising firm was expected to have", "metadata": {"headings": [{"headings_0": {"content": "I noted that the Ministry did not use supervision firms procured and opted to supervise all the twenty (20) sites in-house. Whereas the supervising firm was expected to have", "page": 185, "level": 4}}, {"headings_1": {"content": "Supervision of the Works", "page": 185, "level": 3}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "four (4) Senior Civil Engineers/Architects, 4 Architects, 4 Quantity Surveyors, 4", "metadata": {"headings": [{"headings_0": {"content": "I noted that the Ministry did not use supervision firms procured and opted to supervise all the twenty (20) sites in-house. Whereas the supervising firm was expected to have", "page": 185, "level": 4}}, {"headings_1": {"content": "Supervision of the Works", "page": 185, "level": 3}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Environmentalists and 4 Structural Engineers for all the 20 sites, I noted that at the time of audit, the Ministry only had 2 Senior Civil Engineers, 1 architect, 1 Quantity", "metadata": {"headings": [{"headings_0": {"content": "Environmentalists and 4 Structural Engineers for all the 20 sites, I noted that at the time of audit, the Ministry only had 2 Senior Civil Engineers, 1 architect, 1 Quantity", "page": 185, "level": 4}}, {"headings_1": {"content": "I noted that the Ministry did not use supervision firms procured and opted to supervise all the twenty (20) sites in-house. Whereas the supervising firm was expected to have", "page": 185, "level": 4}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Surveyor, 1 Environmentalist and 1 structural Engineer for all the 20 sites. \nHowever, the supervisions were undertaken by the ministry yet they had limited capacity to undertake effective supervision. \nI advised the Accounting Officer to ensure that future projects are adequately supervised with appropriate specialist.", "metadata": {"headings": [{"headings_0": {"content": "Environmentalists and 4 Structural Engineers for all the 20 sites, I noted that at the time of audit, the Ministry only had 2 Senior Civil Engineers, 1 architect, 1 Quantity", "page": 185, "level": 4}}, {"headings_1": {"content": "I noted that the Ministry did not use supervision firms procured and opted to supervise all the twenty (20) sites in-house. Whereas the supervising firm was expected to have", "page": 185, "level": 4}}, [{"headings_0": {"content": "Environmentalists and 4 Structural Engineers for all the 20 sites, I noted that at the time of audit, the Ministry only had 2 Senior Civil Engineers, 1 architect, 1 Quantity", "page": 185, "level": 4}}, {"headings_1": {"content": "I noted that the Ministry did not use supervision firms procured and opted to supervise all the twenty (20) sites in-house. Whereas the supervising firm was expected to have", "page": 185, "level": 4}}], [{"headings_0": {"content": "Environmentalists and 4 Structural Engineers for all the 20 sites, I noted that at the time of audit, the Ministry only had 2 Senior Civil Engineers, 1 architect, 1 Quantity", "page": 185, "level": 4}}, {"headings_1": {"content": "I noted that the Ministry did not use supervision firms procured and opted to supervise all the twenty (20) sites in-house. Whereas the supervising firm was expected to have", "page": 185, "level": 4}}]], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.2. REDACTED INFORMATION SYSTEMS AUDIT REPORTS", "metadata": {"headings": [{"headings_0": {"content": "4.2. REDACTED INFORMATION SYSTEMS AUDIT REPORTS", "page": 185, "level": 1}}, {"headings_1": {"content": "Environmentalists and 4 Structural Engineers for all the 20 sites, I noted that at the time of audit, the Ministry only had 2 Senior Civil Engineers, 1 architect, 1 Quantity", "page": 185, "level": 4}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In accordance with Sections 13 and 22 of the National Audit Act (NAA) 2008, I am mandated to audit all the government investments and carry out special audit", "metadata": {"headings": [{"headings_0": {"content": "4.2. REDACTED INFORMATION SYSTEMS AUDIT REPORTS", "page": 185, "level": 1}}, {"headings_1": {"content": "Environmentalists and 4 Structural Engineers for all the 20 sites, I noted that at the time of audit, the Ministry only had 2 Senior Civil Engineers, 1 architect, 1 Quantity", "page": 185, "level": 4}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "engagements that include information technology (IT) Audits. Accordingly, I planned and executed my audits following ISSAI 200: Fundamental Principles of Public-Sector", "metadata": {"headings": [{"headings_0": {"content": "engagements that include information technology (IT) Audits. Accordingly, I planned and executed my audits following ISSAI 200: Fundamental Principles of Public-Sector", "page": 185, "level": 4}}, {"headings_1": {"content": "4.2. REDACTED INFORMATION SYSTEMS AUDIT REPORTS", "page": 185, "level": 1}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Auditing and INTOSAI 5100 guidance. \nI conducted four (4) audits namely; National Security Information System (NSIS) at", "metadata": {"headings": [{"headings_0": {"content": "engagements that include information technology (IT) Audits. Accordingly, I planned and executed my audits following ISSAI 200: Fundamental Principles of Public-Sector", "page": 185, "level": 4}}, {"headings_1": {"content": "4.2. REDACTED INFORMATION SYSTEMS AUDIT REPORTS", "page": 185, "level": 1}}, [{"headings_0": {"content": "engagements that include information technology (IT) Audits. Accordingly, I planned and executed my audits following ISSAI 200: Fundamental Principles of Public-Sector", "page": 185, "level": 4}}, {"headings_1": {"content": "4.2. REDACTED INFORMATION SYSTEMS AUDIT REPORTS", "page": 185, "level": 1}}]], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "NIRA; Programme Budgeting System (PBS) at MOFPED, and Uganda Driver Licensing", "metadata": {"headings": [{"headings_0": {"content": "NIRA; Programme Budgeting System (PBS) at MOFPED, and Uganda Driver Licensing", "page": 185, "level": 2}}, {"headings_1": {"content": "engagements that include information technology (IT) Audits. Accordingly, I planned and executed my audits following ISSAI 200: Fundamental Principles of Public-Sector", "page": 185, "level": 4}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "System (UDLS) at (MoWT). Below are redacted versions of my key findings.", "metadata": {"headings": [{"headings_0": {"content": "NIRA; Programme Budgeting System (PBS) at MOFPED, and Uganda Driver Licensing", "page": 185, "level": 2}}, {"headings_1": {"content": "engagements that include information technology (IT) Audits. Accordingly, I planned and executed my audits following ISSAI 200: Fundamental Principles of Public-Sector", "page": 185, "level": 4}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.2.1. Information Systems Audit of the National Security Information System at NIRA", "metadata": {"headings": [{"headings_0": {"content": "4.2.1. Information Systems Audit of the National Security Information System at NIRA", "page": 185, "level": 1}}, {"headings_1": {"content": "NIRA; Programme Budgeting System (PBS) at MOFPED, and Uganda Driver Licensing", "page": 185, "level": 2}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The National Security Information System (NSIS) was first implemented by the", "metadata": {"headings": [{"headings_0": {"content": "The National Security Information System (NSIS) was first implemented by the", "page": 185, "level": 2}}, {"headings_1": {"content": "4.2.1. Information Systems Audit of the National Security Information System at NIRA", "page": 185, "level": 1}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Directorate of Citizenship and Immigration Control (DCIC) in the Ministry of Internal", "metadata": {"headings": [{"headings_0": {"content": "The National Security Information System (NSIS) was first implemented by the", "page": 185, "level": 2}}, {"headings_1": {"content": "4.2.1. Information Systems Audit of the National Security Information System at NIRA", "page": 185, "level": 1}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Affairs at a contract price of Euros 64,231,371.49. After the establishment of the National Identification and Registration Authority (NIRA) the Registration of Persons Act, of 2015, the registration of the person project was transferred to the authority.", "metadata": {"headings": [{"headings_0": {"content": "Affairs at a contract price of Euros 64,231,371.49. After the establishment of the National Identification and Registration Authority (NIRA) the Registration of Persons Act, of 2015, the registration of the person project was transferred to the authority.", "page": 185, "level": 4}}, {"headings_1": {"content": "The National Security Information System (NSIS) was first implemented by the", "page": 185, "level": 2}}], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Authority commenced the registration of births, deaths and adoptions events on 1st January 2016, a function that was undertaken previously by Uganda Registration Services Bureau (URSB). \n168 \nThe system provides centralized approval and citizenship verification to the point of", "metadata": {"headings": [{"headings_0": {"content": "Affairs at a contract price of Euros 64,231,371.49. After the establishment of the National Identification and Registration Authority (NIRA) the Registration of Persons Act, of 2015, the registration of the person project was transferred to the authority.", "page": 185, "level": 4}}, {"headings_1": {"content": "The National Security Information System (NSIS) was first implemented by the", "page": 185, "level": 2}}, [{"headings_0": {"content": "Affairs at a contract price of Euros 64,231,371.49. After the establishment of the National Identification and Registration Authority (NIRA) the Registration of Persons Act, of 2015, the registration of the person project was transferred to the authority.", "page": 185, "level": 4}}, {"headings_1": {"content": "The National Security Information System (NSIS) was first implemented by the", "page": 185, "level": 2}}], [{"headings_0": {"content": "Affairs at a contract price of Euros 64,231,371.49. After the establishment of the National Identification and Registration Authority (NIRA) the Registration of Persons Act, of 2015, the registration of the person project was transferred to the authority.", "page": 185, "level": 4}}, {"headings_1": {"content": "The National Security Information System (NSIS) was first implemented by the", "page": 185, "level": 2}}]], "page": 185, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "secure personalization and issuance of biometric and machine-readable National", "metadata": {"headings": [{"headings_0": {"content": "secure personalization and issuance of biometric and machine-readable National", "page": 186, "level": 2}}, {"headings_1": {"content": "Affairs at a contract price of Euros 64,231,371.49. After the establishment of the National Identification and Registration Authority (NIRA) the Registration of Persons Act, of 2015, the registration of the person project was transferred to the authority.", "page": 185, "level": 4}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Identification Documents. The major functionality of the NSIS is to reliably identify Ugandan citizens and alien residents.", "metadata": {"headings": [{"headings_0": {"content": "secure personalization and issuance of biometric and machine-readable National", "page": 186, "level": 2}}, {"headings_1": {"content": "Affairs at a contract price of Euros 64,231,371.49. After the establishment of the National Identification and Registration Authority (NIRA) the Registration of Persons Act, of 2015, the registration of the person project was transferred to the authority.", "page": 185, "level": 4}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I undertook an information systems audit of NSIS to establish whether the necessary", "metadata": {"headings": [{"headings_0": {"content": "I undertook an information systems audit of NSIS to establish whether the necessary", "page": 186, "level": 2}}, {"headings_1": {"content": "secure personalization and issuance of biometric and machine-readable National", "page": 186, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "general, application and specific controls were implemented and consistently applied.", "metadata": {"headings": [{"headings_0": {"content": "I undertook an information systems audit of NSIS to establish whether the necessary", "page": 186, "level": 2}}, {"headings_1": {"content": "secure personalization and issuance of biometric and machine-readable National", "page": 186, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Below are the redacted findings which exclude sensitive application and database", "metadata": {"headings": [{"headings_0": {"content": "Below are the redacted findings which exclude sensitive application and database", "page": 186, "level": 2}}, {"headings_1": {"content": "I undertook an information systems audit of NSIS to establish whether the necessary", "page": 186, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "control weaknesses;", "metadata": {"headings": [{"headings_0": {"content": "Below are the redacted findings which exclude sensitive application and database", "page": 186, "level": 2}}, {"headings_1": {"content": "I undertook an information systems audit of NSIS to establish whether the necessary", "page": 186, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "i. Absence of active interfaces between NSIS and other systems", "metadata": {"headings": [{"headings_0": {"content": "i. Absence of active interfaces between NSIS and other systems", "page": 186, "level": 8}}, {"headings_1": {"content": "Below are the redacted findings which exclude sensitive application and database", "page": 186, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The NSIS did not have active interfaces with other Government key systems such as URA\u2019s E-Tax systems that process data relating to Government Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "The NSIS did not have active interfaces with other Government key systems such as URA\u2019s E-Tax systems that process data relating to Government Non-Tax Revenue", "page": 186, "level": 4}}, {"headings_1": {"content": "i. Absence of active interfaces between NSIS and other systems", "page": 186, "level": 8}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(NTR) generated from services offered by NIRA, IFMS and IPPS/HCMS which process", "metadata": {"headings": [{"headings_0": {"content": "The NSIS did not have active interfaces with other Government key systems such as URA\u2019s E-Tax systems that process data relating to Government Non-Tax Revenue", "page": 186, "level": 4}}, {"headings_1": {"content": "i. Absence of active interfaces between NSIS and other systems", "page": 186, "level": 8}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Government critical information related to civil servants and other Government", "metadata": {"headings": [{"headings_0": {"content": "Government critical information related to civil servants and other Government", "page": 186, "level": 2}}, {"headings_1": {"content": "The NSIS did not have active interfaces with other Government key systems such as URA\u2019s E-Tax systems that process data relating to Government Non-Tax Revenue", "page": 186, "level": 4}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "suppliers, including the banking sector.", "metadata": {"headings": [{"headings_0": {"content": "Government critical information related to civil servants and other Government", "page": 186, "level": 2}}, {"headings_1": {"content": "The NSIS did not have active interfaces with other Government key systems such as URA\u2019s E-Tax systems that process data relating to Government Non-Tax Revenue", "page": 186, "level": 4}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Furthermore, the sharing of information among NIRA internal systems was not automated. For example, in registering childbirth for the birth certificate, the", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, the sharing of information among NIRA internal systems was not automated. For example, in registering childbirth for the birth certificate, the", "page": 186, "level": 4}}, {"headings_1": {"content": "Government critical information related to civil servants and other Government", "page": 186, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "registration officer re-keys the child and parent\u2019s information into the BDAR system", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, the sharing of information among NIRA internal systems was not automated. For example, in registering childbirth for the birth certificate, the", "page": 186, "level": 4}}, {"headings_1": {"content": "Government critical information related to civil servants and other Government", "page": 186, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "yet the same information is resident in NSIS.", "metadata": {"headings": [{"headings_0": {"content": "yet the same information is resident in NSIS.", "page": 186, "level": 2}}, {"headings_1": {"content": "Furthermore, the sharing of information among NIRA internal systems was not automated. For example, in registering childbirth for the birth certificate, the", "page": 186, "level": 4}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Lack of proper interfaces with the other critical systems hinders Government", "metadata": {"headings": [{"headings_0": {"content": "Lack of proper interfaces with the other critical systems hinders Government", "page": 186, "level": 2}}, {"headings_1": {"content": "yet the same information is resident in NSIS.", "page": 186, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "effectiveness and efficiency in providing services and may lead to multiple inconsistent information in different systems and delayed delivery of services since procedures are repetitive. \nManagement explained that interfaces were not done because the system (NSIS) was vendor locked.", "metadata": {"headings": [{"headings_0": {"content": "Lack of proper interfaces with the other critical systems hinders Government", "page": 186, "level": 2}}, {"headings_1": {"content": "yet the same information is resident in NSIS.", "page": 186, "level": 2}}, [{"headings_0": {"content": "Lack of proper interfaces with the other critical systems hinders Government", "page": 186, "level": 2}}, {"headings_1": {"content": "yet the same information is resident in NSIS.", "page": 186, "level": 2}}]], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "NIRA should engage NITA-U and the Ministry of Information and Communication Technology (MoICT) to ensure that all other MDAs and the private sector which rely", "metadata": {"headings": [{"headings_0": {"content": "NIRA should engage NITA-U and the Ministry of Information and Communication Technology (MoICT) to ensure that all other MDAs and the private sector which rely", "page": 186, "level": 4}}, {"headings_1": {"content": "Lack of proper interfaces with the other critical systems hinders Government", "page": 186, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "on its information design strategies to enable interfaces or appropriate integrations with requisite protocols to mitigate misuse of data.", "metadata": {"headings": [{"headings_0": {"content": "NIRA should engage NITA-U and the Ministry of Information and Communication Technology (MoICT) to ensure that all other MDAs and the private sector which rely", "page": 186, "level": 4}}, {"headings_1": {"content": "Lack of proper interfaces with the other critical systems hinders Government", "page": 186, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ii. Unimplemented National ID project deliverables", "metadata": {"headings": [{"headings_0": {"content": "ii. Unimplemented National ID project deliverables", "page": 186, "level": 8}}, {"headings_1": {"content": "NIRA should engage NITA-U and the Ministry of Information and Communication Technology (MoICT) to ensure that all other MDAs and the private sector which rely", "page": 186, "level": 4}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the contract and implementation documents and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the contract and implementation documents and noted the following:", "page": 186, "level": 2}}, {"headings_1": {"content": "ii. Unimplemented National ID project deliverables", "page": 186, "level": 8}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 The integration with the various systems was not implemented. \uf0b7 The Intellectual Property Rights (SCC 15) were not mentioned in the contract", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The integration with the various systems was not implemented. \uf0b7 The Intellectual Property Rights (SCC 15) were not mentioned in the contract", "page": 186, "level": 4}}, {"headings_1": {"content": "I reviewed the contract and implementation documents and noted the following:", "page": 186, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "documents, creating challenges in the transfer of the system ownership, or transfer of source code.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The integration with the various systems was not implemented. \uf0b7 The Intellectual Property Rights (SCC 15) were not mentioned in the contract", "page": 186, "level": 4}}, {"headings_1": {"content": "I reviewed the contract and implementation documents and noted the following:", "page": 186, "level": 2}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Generally, there were delays in the contract implementation as per the project implementation reports, as result, contract deliverables worth EUROS 421,934.80 were NOT implemented as summarized in the table below;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Generally, there were delays in the contract implementation as per the project implementation reports, as result, contract deliverables worth EUROS 421,934.80 were NOT implemented as summarized in the table below;", "page": 186, "level": 4}}, {"headings_1": {"content": "\uf0b7 The integration with the various systems was not implemented. \uf0b7 The Intellectual Property Rights (SCC 15) were not mentioned in the contract", "page": 186, "level": 4}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "169", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Generally, there were delays in the contract implementation as per the project implementation reports, as result, contract deliverables worth EUROS 421,934.80 were NOT implemented as summarized in the table below;", "page": 186, "level": 4}}, {"headings_1": {"content": "\uf0b7 The integration with the various systems was not implemented. \uf0b7 The Intellectual Property Rights (SCC 15) were not mentioned in the contract", "page": 186, "level": 4}}], "page": 186, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 73: Status of implementation", "metadata": {"headings": [{"headings_0": {"content": "Table 73: Status of implementation", "page": 187, "level": 2}}, {"headings_1": {"content": "\uf0b7 Generally, there were delays in the contract implementation as per the project implementation reports, as result, contract deliverables worth EUROS 421,934.80 were NOT implemented as summarized in the table below;", "page": 186, "level": 4}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Software installation and Integration", "1,262,748", "90", "126,275"], ["**2**", "Technical Project management", "1,510,000", "90", "151,000"], ["**3**", "Training and capacity building", "343,100", "90", "34,310"], ["**4**", "MCES programmer training", "10,350", "0", "10,350"], ["**5**", "Video Surveillance system", "100,000", "0", "100,000"], ["**Total**", null, null, null, "421,935"]], "metadata": {"headings": [{"headings_0": {"content": "Table 73: Status of implementation", "page": 187, "level": 2}}, {"headings_1": {"content": "\uf0b7 Generally, there were delays in the contract implementation as per the project implementation reports, as result, contract deliverables worth EUROS 421,934.80 were NOT implemented as summarized in the table below;", "page": 186, "level": 4}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Item Description", "Item Total cost", "Per cent delivery (%)", "Outstanding (EUROS)"], "type": "table"}}, {"content": "Source: Management status report as of 22nd June 2020 \nI further noted that the implementation contract had expired in 2012. Subsequently,", "metadata": {"headings": [{"headings_0": {"content": "Table 73: Status of implementation", "page": 187, "level": 2}}, {"headings_1": {"content": "\uf0b7 Generally, there were delays in the contract implementation as per the project implementation reports, as result, contract deliverables worth EUROS 421,934.80 were NOT implemented as summarized in the table below;", "page": 186, "level": 4}}, [{"headings_0": {"content": "Table 73: Status of implementation", "page": 187, "level": 2}}, {"headings_1": {"content": "\uf0b7 Generally, there were delays in the contract implementation as per the project implementation reports, as result, contract deliverables worth EUROS 421,934.80 were NOT implemented as summarized in the table below;", "page": 186, "level": 4}}]], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a Support and Maintenance contract was signed had also been terminated and the", "metadata": {"headings": [{"headings_0": {"content": "a Support and Maintenance contract was signed had also been terminated and the", "page": 187, "level": 2}}, {"headings_1": {"content": "Table 73: Status of implementation", "page": 187, "level": 2}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "vendor had left the site by the time of the audit.", "metadata": {"headings": [{"headings_0": {"content": "a Support and Maintenance contract was signed had also been terminated and the", "page": 187, "level": 2}}, {"headings_1": {"content": "Table 73: Status of implementation", "page": 187, "level": 2}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This may be attributed to the lack of a contract manager/management team as required by Section 52 (1) of the PPDA (contracts) Regulations 2014.", "metadata": {"headings": [{"headings_0": {"content": "This may be attributed to the lack of a contract manager/management team as required by Section 52 (1) of the PPDA (contracts) Regulations 2014.", "page": 187, "level": 4}}, {"headings_1": {"content": "a Support and Maintenance contract was signed had also been terminated and the", "page": 187, "level": 2}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management explained that the contract was signed between the Ministry of Internal", "metadata": {"headings": [{"headings_0": {"content": "This may be attributed to the lack of a contract manager/management team as required by Section 52 (1) of the PPDA (contracts) Regulations 2014.", "page": 187, "level": 4}}, {"headings_1": {"content": "a Support and Maintenance contract was signed had also been terminated and the", "page": 187, "level": 2}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Affairs and Muehlbauer ID services GmbH in 2010, but implemented in 2014 following the Cabinet approval of the project team consisting of a policy committee comprising of Ministers chaired by the Prime Minister, a Steering Committee chaired by the", "metadata": {"headings": [{"headings_0": {"content": "Affairs and Muehlbauer ID services GmbH in 2010, but implemented in 2014 following the Cabinet approval of the project team consisting of a policy committee comprising of Ministers chaired by the Prime Minister, a Steering Committee chaired by the", "page": 187, "level": 4}}, {"headings_1": {"content": "This may be attributed to the lack of a contract manager/management team as required by Section 52 (1) of the PPDA (contracts) Regulations 2014.", "page": 187, "level": 4}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Minister of Internal Affairs/Projector Coordinator, and Project Implementation Team chaired by a Project Manager.", "metadata": {"headings": [{"headings_0": {"content": "Affairs and Muehlbauer ID services GmbH in 2010, but implemented in 2014 following the Cabinet approval of the project team consisting of a policy committee comprising of Ministers chaired by the Prime Minister, a Steering Committee chaired by the", "page": 187, "level": 4}}, {"headings_1": {"content": "This may be attributed to the lack of a contract manager/management team as required by Section 52 (1) of the PPDA (contracts) Regulations 2014.", "page": 187, "level": 4}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The system was built and was able to deliver the objectives of the project i.e., registration of citizens (16+ years) and achieved over 90% of the targets. This led to the enactment of ROPA 2015 and the establishment of NIRA to consolidate the", "metadata": {"headings": [{"headings_0": {"content": "The system was built and was able to deliver the objectives of the project i.e., registration of citizens (16+ years) and achieved over 90% of the targets. This led to the enactment of ROPA 2015 and the establishment of NIRA to consolidate the", "page": 187, "level": 4}}, {"headings_1": {"content": "Affairs and Muehlbauer ID services GmbH in 2010, but implemented in 2014 following the Cabinet approval of the project team consisting of a policy committee comprising of Ministers chaired by the Prime Minister, a Steering Committee chaired by the", "page": 187, "level": 4}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "achievements of the project.", "metadata": {"headings": [{"headings_0": {"content": "The system was built and was able to deliver the objectives of the project i.e., registration of citizens (16+ years) and achieved over 90% of the targets. This led to the enactment of ROPA 2015 and the establishment of NIRA to consolidate the", "page": 187, "level": 4}}, {"headings_1": {"content": "Affairs and Muehlbauer ID services GmbH in 2010, but implemented in 2014 following the Cabinet approval of the project team consisting of a policy committee comprising of Ministers chaired by the Prime Minister, a Steering Committee chaired by the", "page": 187, "level": 4}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Subsequently, with the establishment of NIRA, all contracts were assigned, Contract Managers.", "metadata": {"headings": [{"headings_0": {"content": "Subsequently, with the establishment of NIRA, all contracts were assigned, Contract Managers.", "page": 187, "level": 4}}, {"headings_1": {"content": "The system was built and was able to deliver the objectives of the project i.e., registration of citizens (16+ years) and achieved over 90% of the targets. This led to the enactment of ROPA 2015 and the establishment of NIRA to consolidate the", "page": 187, "level": 4}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accounting Officer to always streamline the management of the projects, by timely appointing the contract management team in accordance with PPDA regulations and industry best practices to facilitate effective project management. In", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to always streamline the management of the projects, by timely appointing the contract management team in accordance with PPDA regulations and industry best practices to facilitate effective project management. In", "page": 187, "level": 4}}, {"headings_1": {"content": "Subsequently, with the establishment of NIRA, all contracts were assigned, Contract Managers.", "page": 187, "level": 4}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "addition, the Accounting Officer should explore ways of recovering costs relating to unimplemented deliverables.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to always streamline the management of the projects, by timely appointing the contract management team in accordance with PPDA regulations and industry best practices to facilitate effective project management. In", "page": 187, "level": 4}}, {"headings_1": {"content": "Subsequently, with the establishment of NIRA, all contracts were assigned, Contract Managers.", "page": 187, "level": 4}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iii. Weak IT governance structure", "metadata": {"headings": [{"headings_0": {"content": "iii. Weak IT governance structure", "page": 187, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to always streamline the management of the projects, by timely appointing the contract management team in accordance with PPDA regulations and industry best practices to facilitate effective project management. In", "page": 187, "level": 4}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the IT governance structures of NIRA in line with industry standards and", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the IT governance structures of NIRA in line with industry standards and", "page": 187, "level": 2}}, {"headings_1": {"content": "iii. Weak IT governance structure", "page": 187, "level": 3}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "noted the following:", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the IT governance structures of NIRA in line with industry standards and", "page": 187, "level": 2}}, {"headings_1": {"content": "iii. Weak IT governance structure", "page": 187, "level": 3}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 There was no alignment of key ICT business functions/units in the authority. For", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was no alignment of key ICT business functions/units in the authority. For", "page": 187, "level": 2}}, {"headings_1": {"content": "I reviewed the IT governance structures of NIRA in line with industry standards and", "page": 187, "level": 2}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "instance, the birth and death systems were not integrated with the registration systems, leading to inconsistencies and inefficiency in the utilisation of data.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was no alignment of key ICT business functions/units in the authority. For", "page": 187, "level": 2}}, {"headings_1": {"content": "I reviewed the IT governance structures of NIRA in line with industry standards and", "page": 187, "level": 2}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 A number of IT policies were still in draft form for about three years due to the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A number of IT policies were still in draft form for about three years due to the", "page": 187, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was no alignment of key ICT business functions/units in the authority. For", "page": 187, "level": 2}}], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "lack of an IT steering committee. \n170", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A number of IT policies were still in draft form for about three years due to the", "page": 187, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was no alignment of key ICT business functions/units in the authority. For", "page": 187, "level": 2}}, [{"headings_0": {"content": "\uf0b7 A number of IT policies were still in draft form for about three years due to the", "page": 187, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was no alignment of key ICT business functions/units in the authority. For", "page": 187, "level": 2}}]], "page": 187, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The above was attributed to a lack of appropriate IT governance structures in the Authority.", "metadata": {"headings": [{"headings_0": {"content": "The above was attributed to a lack of appropriate IT governance structures in the Authority.", "page": 188, "level": 4}}, {"headings_1": {"content": "\uf0b7 A number of IT policies were still in draft form for about three years due to the", "page": 187, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management indicated that it had concluded policy drafting, awaiting Board approval", "metadata": {"headings": [{"headings_0": {"content": "Management indicated that it had concluded policy drafting, awaiting Board approval", "page": 188, "level": 2}}, {"headings_1": {"content": "The above was attributed to a lack of appropriate IT governance structures in the Authority.", "page": 188, "level": 4}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and shall make sure they are in place before the end of FY 2022/23. The IT steering/strategy committee shall as well be constituted by the end of the first quarter of FY 2022/23. \nI advised the Accounting Officer to engage all stakeholders and institute appropriate Governance structures to foster the management of IT to effectively deliver its mandate.", "metadata": {"headings": [{"headings_0": {"content": "Management indicated that it had concluded policy drafting, awaiting Board approval", "page": 188, "level": 2}}, {"headings_1": {"content": "The above was attributed to a lack of appropriate IT governance structures in the Authority.", "page": 188, "level": 4}}, [{"headings_0": {"content": "Management indicated that it had concluded policy drafting, awaiting Board approval", "page": 188, "level": 2}}, {"headings_1": {"content": "The above was attributed to a lack of appropriate IT governance structures in the Authority.", "page": 188, "level": 4}}]], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iv. Absence of IT governance policies and strategy", "metadata": {"headings": [{"headings_0": {"content": "iv. Absence of IT governance policies and strategy", "page": 188, "level": 8}}, {"headings_1": {"content": "Management indicated that it had concluded policy drafting, awaiting Board approval", "page": 188, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "NIRA did not have IT governance policies and guides such as;", "metadata": {"headings": [{"headings_0": {"content": "NIRA did not have IT governance policies and guides such as;", "page": 188, "level": 2}}, {"headings_1": {"content": "iv. Absence of IT governance policies and strategy", "page": 188, "level": 8}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "NIRA did not have IT governance policies and guides such as;", "page": 188, "level": 2}}, {"headings_1": {"content": "iv. Absence of IT governance policies and strategy", "page": 188, "level": 8}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- IT Strategic Plan\n- IT risk assessment/management policy\n- IT security policy", "metadata": {"headings": [{"headings_0": {"content": "NIRA did not have IT governance policies and guides such as;", "page": 188, "level": 2}}, {"headings_1": {"content": "iv. Absence of IT governance policies and strategy", "page": 188, "level": 8}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "As a result, IT planning is performed on a reactionary ad-hoc basis and no IT Risk", "metadata": {"headings": [{"headings_0": {"content": "NIRA did not have IT governance policies and guides such as;", "page": 188, "level": 2}}, {"headings_1": {"content": "iv. Absence of IT governance policies and strategy", "page": 188, "level": 8}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Assessment is carried out. Furthermore, the NIRA Board had not approved a security", "metadata": {"headings": [{"headings_0": {"content": "Assessment is carried out. Furthermore, the NIRA Board had not approved a security", "page": 188, "level": 2}}, {"headings_1": {"content": "NIRA did not have IT governance policies and guides such as;", "page": 188, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "policy.", "metadata": {"headings": [{"headings_0": {"content": "Assessment is carried out. Furthermore, the NIRA Board had not approved a security", "page": 188, "level": 2}}, {"headings_1": {"content": "NIRA did not have IT governance policies and guides such as;", "page": 188, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Given the dynamic nature of the IT environment, risks emerge continuously, and some", "metadata": {"headings": [{"headings_0": {"content": "Given the dynamic nature of the IT environment, risks emerge continuously, and some", "page": 188, "level": 2}}, {"headings_1": {"content": "Assessment is carried out. Furthermore, the NIRA Board had not approved a security", "page": 188, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "may culminate into disastrous outcomes if left unchecked.", "metadata": {"headings": [{"headings_0": {"content": "Given the dynamic nature of the IT environment, risks emerge continuously, and some", "page": 188, "level": 2}}, {"headings_1": {"content": "Assessment is carried out. Furthermore, the NIRA Board had not approved a security", "page": 188, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management explained that NIRA IT-related policies were awaiting Board approval and shall ensure all are in place by the end of FY 2022/23.", "metadata": {"headings": [{"headings_0": {"content": "Management explained that NIRA IT-related policies were awaiting Board approval and shall ensure all are in place by the end of FY 2022/23.", "page": 188, "level": 4}}, {"headings_1": {"content": "Given the dynamic nature of the IT environment, risks emerge continuously, and some", "page": 188, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Management to fast-track the approval of the policies and strategy, as well", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to fast-track the approval of the policies and strategy, as well", "page": 188, "level": 2}}, {"headings_1": {"content": "Management explained that NIRA IT-related policies were awaiting Board approval and shall ensure all are in place by the end of FY 2022/23.", "page": 188, "level": 4}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "as institute mechanisms to timely update and implement them.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to fast-track the approval of the policies and strategy, as well", "page": 188, "level": 2}}, {"headings_1": {"content": "Management explained that NIRA IT-related policies were awaiting Board approval and shall ensure all are in place by the end of FY 2022/23.", "page": 188, "level": 4}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "v. IT continuity plans/disaster recovery plan", "metadata": {"headings": [{"headings_0": {"content": "v. IT continuity plans/disaster recovery plan", "page": 188, "level": 3}}, {"headings_1": {"content": "I advised Management to fast-track the approval of the policies and strategy, as well", "page": 188, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "NIRA undertakes regular backup of data on backup tapes but comprehensive testing of the procedures for backed-up data recovery had not been conducted to establish", "metadata": {"headings": [{"headings_0": {"content": "v. IT continuity plans/disaster recovery plan", "page": 188, "level": 3}}, {"headings_1": {"content": "I advised Management to fast-track the approval of the policies and strategy, as well", "page": 188, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the effectiveness of data recovery. In addition, the Authority did not have a Disaster Recovery Plan in place as required by industry practice.", "metadata": {"headings": [{"headings_0": {"content": "the effectiveness of data recovery. In addition, the Authority did not have a Disaster Recovery Plan in place as required by industry practice.", "page": 188, "level": 4}}, {"headings_1": {"content": "v. IT continuity plans/disaster recovery plan", "page": 188, "level": 3}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Considering the degree of the country\u2019s reliance on data from NIRA, any disaster may", "metadata": {"headings": [{"headings_0": {"content": "Considering the degree of the country\u2019s reliance on data from NIRA, any disaster may", "page": 188, "level": 2}}, {"headings_1": {"content": "the effectiveness of data recovery. In addition, the Authority did not have a Disaster Recovery Plan in place as required by industry practice.", "page": 188, "level": 4}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "lead to major disruptions in the economy, including loss of data and revenue. Management explained that they have a Disaster Recovery Plan that is being implemented in phases. However, an updated draft was waiting for Board\u2019s approval and shall ensure it will be in place by the end of FY 2022/23. They further noted that", "metadata": {"headings": [{"headings_0": {"content": "Considering the degree of the country\u2019s reliance on data from NIRA, any disaster may", "page": 188, "level": 2}}, {"headings_1": {"content": "the effectiveness of data recovery. In addition, the Authority did not have a Disaster Recovery Plan in place as required by industry practice.", "page": 188, "level": 4}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Activities in this plan, like, the acquisition of Disaster Recovery Centre equipment had been embarked on and a contract awarded to USPC. In spite of Management's", "metadata": {"headings": [{"headings_0": {"content": "Activities in this plan, like, the acquisition of Disaster Recovery Centre equipment had been embarked on and a contract awarded to USPC. In spite of Management's", "page": 188, "level": 4}}, {"headings_1": {"content": "Considering the degree of the country\u2019s reliance on data from NIRA, any disaster may", "page": 188, "level": 2}}], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "assertion, a disaster recovery plan was not provided for review. \nI advised Management to expedite the development and maintain a robust disaster recovery plan to ensure continuity of business in case disaster strikes. \n171", "metadata": {"headings": [{"headings_0": {"content": "Activities in this plan, like, the acquisition of Disaster Recovery Centre equipment had been embarked on and a contract awarded to USPC. In spite of Management's", "page": 188, "level": 4}}, {"headings_1": {"content": "Considering the degree of the country\u2019s reliance on data from NIRA, any disaster may", "page": 188, "level": 2}}, [{"headings_0": {"content": "Activities in this plan, like, the acquisition of Disaster Recovery Centre equipment had been embarked on and a contract awarded to USPC. In spite of Management's", "page": 188, "level": 4}}, {"headings_1": {"content": "Considering the degree of the country\u2019s reliance on data from NIRA, any disaster may", "page": 188, "level": 2}}], [{"headings_0": {"content": "Activities in this plan, like, the acquisition of Disaster Recovery Centre equipment had been embarked on and a contract awarded to USPC. In spite of Management's", "page": 188, "level": 4}}, {"headings_1": {"content": "Considering the degree of the country\u2019s reliance on data from NIRA, any disaster may", "page": 188, "level": 2}}]], "page": 188, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "vi. Overlapping/conflicting roles on NIRA systems", "metadata": {"headings": [{"headings_0": {"content": "vi. Overlapping/conflicting roles on NIRA systems", "page": 189, "level": 8}}, {"headings_1": {"content": "Activities in this plan, like, the acquisition of Disaster Recovery Centre equipment had been embarked on and a contract awarded to USPC. In spite of Management's", "page": 188, "level": 4}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A review of the system user roles and responsibilities revealed that some system users at NIRA hold conflicting roles. I noted one user having responsibilities for Application and Database Administration. In addition, Assistant Registration Officers at districts were performing IT Officer roles on the system.", "metadata": {"headings": [{"headings_0": {"content": "A review of the system user roles and responsibilities revealed that some system users at NIRA hold conflicting roles. I noted one user having responsibilities for Application and Database Administration. In addition, Assistant Registration Officers at districts were performing IT Officer roles on the system.", "page": 189, "level": 4}}, {"headings_1": {"content": "vi. Overlapping/conflicting roles on NIRA systems", "page": 189, "level": 8}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "There is a high likelihood of data fraud and theft without being detected by Management, arising out of misuse of conflicting/overlapping user responsibilities. Management explained that due to insufficient staffing numbers, officers were doing more roles and activities. Structure changes can only be expected after the Ministry of", "metadata": {"headings": [{"headings_0": {"content": "There is a high likelihood of data fraud and theft without being detected by Management, arising out of misuse of conflicting/overlapping user responsibilities. Management explained that due to insufficient staffing numbers, officers were doing more roles and activities. Structure changes can only be expected after the Ministry of", "page": 189, "level": 4}}, {"headings_1": {"content": "A review of the system user roles and responsibilities revealed that some system users at NIRA hold conflicting roles. I noted one user having responsibilities for Application and Database Administration. In addition, Assistant Registration Officers at districts were performing IT Officer roles on the system.", "page": 189, "level": 4}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Public Service RAPEX exercise.", "metadata": {"headings": [{"headings_0": {"content": "There is a high likelihood of data fraud and theft without being detected by Management, arising out of misuse of conflicting/overlapping user responsibilities. Management explained that due to insufficient staffing numbers, officers were doing more roles and activities. Structure changes can only be expected after the Ministry of", "page": 189, "level": 4}}, {"headings_1": {"content": "A review of the system user roles and responsibilities revealed that some system users at NIRA hold conflicting roles. I noted one user having responsibilities for Application and Database Administration. In addition, Assistant Registration Officers at districts were performing IT Officer roles on the system.", "page": 189, "level": 4}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised Management to ensure that the roles of users are adequately segregated", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to ensure that the roles of users are adequately segregated", "page": 189, "level": 2}}, {"headings_1": {"content": "There is a high likelihood of data fraud and theft without being detected by Management, arising out of misuse of conflicting/overlapping user responsibilities. Management explained that due to insufficient staffing numbers, officers were doing more roles and activities. Structure changes can only be expected after the Ministry of", "page": 189, "level": 4}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and documented to ensure that no single user starts and completes a transaction on their own.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to ensure that the roles of users are adequately segregated", "page": 189, "level": 2}}, {"headings_1": {"content": "There is a high likelihood of data fraud and theft without being detected by Management, arising out of misuse of conflicting/overlapping user responsibilities. Management explained that due to insufficient staffing numbers, officers were doing more roles and activities. Structure changes can only be expected after the Ministry of", "page": 189, "level": 4}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "vii. Lack of Service Level Agreements (SLAs) between NIRA and various system vendors", "metadata": {"headings": [{"headings_0": {"content": "vii. Lack of Service Level Agreements (SLAs) between NIRA and various system vendors", "page": 189, "level": 8}}, {"headings_1": {"content": "I advised Management to ensure that the roles of users are adequately segregated", "page": 189, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "There were no SLAs between NIRA with the various providers of the critical systems", "metadata": {"headings": [{"headings_0": {"content": "There were no SLAs between NIRA with the various providers of the critical systems", "page": 189, "level": 2}}, {"headings_1": {"content": "vii. Lack of Service Level Agreements (SLAs) between NIRA and various system vendors", "page": 189, "level": 8}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "used within the organization such as; the National Security and Identification System", "metadata": {"headings": [{"headings_0": {"content": "There were no SLAs between NIRA with the various providers of the critical systems", "page": 189, "level": 2}}, {"headings_1": {"content": "vii. Lack of Service Level Agreements (SLAs) between NIRA and various system vendors", "page": 189, "level": 8}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(NSIS), the Mobile Vital Records System (MVRS) and the Birth Death Adoption and", "metadata": {"headings": [{"headings_0": {"content": "(NSIS), the Mobile Vital Records System (MVRS) and the Birth Death Adoption and", "page": 189, "level": 2}}, {"headings_1": {"content": "There were no SLAs between NIRA with the various providers of the critical systems", "page": 189, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Registration system (BDAR) system.", "metadata": {"headings": [{"headings_0": {"content": "(NSIS), the Mobile Vital Records System (MVRS) and the Birth Death Adoption and", "page": 189, "level": 2}}, {"headings_1": {"content": "There were no SLAs between NIRA with the various providers of the critical systems", "page": 189, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Without the SLAs, it is hard to measure and verify vendor performance in providing", "metadata": {"headings": [{"headings_0": {"content": "Without the SLAs, it is hard to measure and verify vendor performance in providing", "page": 189, "level": 2}}, {"headings_1": {"content": "(NSIS), the Mobile Vital Records System (MVRS) and the Birth Death Adoption and", "page": 189, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "services, such as; service availability, defect rates, technical quality, security and", "metadata": {"headings": [{"headings_0": {"content": "Without the SLAs, it is hard to measure and verify vendor performance in providing", "page": 189, "level": 2}}, {"headings_1": {"content": "(NSIS), the Mobile Vital Records System (MVRS) and the Birth Death Adoption and", "page": 189, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "business results, among others. In addition, it should specify the remedies in case of", "metadata": {"headings": [{"headings_0": {"content": "business results, among others. In addition, it should specify the remedies in case of", "page": 189, "level": 2}}, {"headings_1": {"content": "Without the SLAs, it is hard to measure and verify vendor performance in providing", "page": 189, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "non-compliance with service-level standards. \nManagement explained that at the time of the Audit, NIRA did not have SLAs in place but had since entered into contracts for software support and maintenance for the NSIS and MVRS systems.", "metadata": {"headings": [{"headings_0": {"content": "business results, among others. In addition, it should specify the remedies in case of", "page": 189, "level": 2}}, {"headings_1": {"content": "Without the SLAs, it is hard to measure and verify vendor performance in providing", "page": 189, "level": 2}}, [{"headings_0": {"content": "business results, among others. In addition, it should specify the remedies in case of", "page": 189, "level": 2}}, {"headings_1": {"content": "Without the SLAs, it is hard to measure and verify vendor performance in providing", "page": 189, "level": 2}}]], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised Management to negotiate and monitor SLAs with the respective vendors to", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to negotiate and monitor SLAs with the respective vendors to", "page": 189, "level": 2}}, {"headings_1": {"content": "business results, among others. In addition, it should specify the remedies in case of", "page": 189, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ensure reliability and uninterrupted service delivery.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to negotiate and monitor SLAs with the respective vendors to", "page": 189, "level": 2}}, {"headings_1": {"content": "business results, among others. In addition, it should specify the remedies in case of", "page": 189, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "viii. Transition and migration from Muehlbauer ID Services Gmbh NSIS to the USPC NSIS", "metadata": {"headings": [{"headings_0": {"content": "viii. Transition and migration from Muehlbauer ID Services Gmbh NSIS to the USPC NSIS", "page": 189, "level": 8}}, {"headings_1": {"content": "I advised Management to negotiate and monitor SLAs with the respective vendors to", "page": 189, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "On 19th March 2010, the Government of Uganda and M/S Muehlbauer ID Services GmbH entered into a contract for the establishment of the National Security", "metadata": {"headings": [{"headings_0": {"content": "viii. Transition and migration from Muehlbauer ID Services Gmbh NSIS to the USPC NSIS", "page": 189, "level": 8}}, {"headings_1": {"content": "I advised Management to negotiate and monitor SLAs with the respective vendors to", "page": 189, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Information Systems (NSIS) Project and related services. Subsequently, in 2017, GoU entered into a Joint Venture Agreement resulting in the formulation of Uganda Security", "metadata": {"headings": [{"headings_0": {"content": "Information Systems (NSIS) Project and related services. Subsequently, in 2017, GoU entered into a Joint Venture Agreement resulting in the formulation of Uganda Security", "page": 189, "level": 4}}, {"headings_1": {"content": "viii. Transition and migration from Muehlbauer ID Services Gmbh NSIS to the USPC NSIS", "page": 189, "level": 8}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Printing Company (USPC) for the exclusive production and supply of all security documents for you, including national identity cards and birth and death certificates.", "metadata": {"headings": [{"headings_0": {"content": "Information Systems (NSIS) Project and related services. Subsequently, in 2017, GoU entered into a Joint Venture Agreement resulting in the formulation of Uganda Security", "page": 189, "level": 4}}, {"headings_1": {"content": "viii. Transition and migration from Muehlbauer ID Services Gmbh NSIS to the USPC NSIS", "page": 189, "level": 8}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Accordingly, NIRA signed the JVA in which the production of national identity cards", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, NIRA signed the JVA in which the production of national identity cards", "page": 189, "level": 2}}, {"headings_1": {"content": "Information Systems (NSIS) Project and related services. Subsequently, in 2017, GoU entered into a Joint Venture Agreement resulting in the formulation of Uganda Security", "page": 189, "level": 4}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and certificates of birth and death were to commence in the financial year 2020/2021.", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, NIRA signed the JVA in which the production of national identity cards", "page": 189, "level": 2}}, {"headings_1": {"content": "Information Systems (NSIS) Project and related services. Subsequently, in 2017, GoU entered into a Joint Venture Agreement resulting in the formulation of Uganda Security", "page": 189, "level": 4}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I reviewed the transition documentation and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the transition documentation and noted the following;", "page": 189, "level": 2}}, {"headings_1": {"content": "Accordingly, NIRA signed the JVA in which the production of national identity cards", "page": 189, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "172", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the transition documentation and noted the following;", "page": 189, "level": 2}}, {"headings_1": {"content": "Accordingly, NIRA signed the JVA in which the production of national identity cards", "page": 189, "level": 2}}], "page": 189, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a) Lack of a strategy for transition from M/S Muehlbauer ID Services Gmbh NSIS to the USPC NSIS", "metadata": {"headings": [{"headings_0": {"content": "a) Lack of a strategy for transition from M/S Muehlbauer ID Services Gmbh NSIS to the USPC NSIS", "page": 190, "level": 8}}, {"headings_1": {"content": "I reviewed the transition documentation and noted the following;", "page": 189, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "There was no formal strategy or transition plans from Muehlbauer ID Services", "metadata": {"headings": [{"headings_0": {"content": "a) Lack of a strategy for transition from M/S Muehlbauer ID Services Gmbh NSIS to the USPC NSIS", "page": 190, "level": 8}}, {"headings_1": {"content": "I reviewed the transition documentation and noted the following;", "page": 189, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "GmbH to Uganda Security Printing Company in particular regard to; scope,", "metadata": {"headings": [{"headings_0": {"content": "GmbH to Uganda Security Printing Company in particular regard to; scope,", "page": 190, "level": 2}}, {"headings_1": {"content": "a) Lack of a strategy for transition from M/S Muehlbauer ID Services Gmbh NSIS to the USPC NSIS", "page": 190, "level": 8}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "migration design, data migration (process flow data and processed and stored data, biometric data) testing design, recruitment of new staff, organizational support, assessment of existing equipment/technologies and compatibility.", "metadata": {"headings": [{"headings_0": {"content": "GmbH to Uganda Security Printing Company in particular regard to; scope,", "page": 190, "level": 2}}, {"headings_1": {"content": "a) Lack of a strategy for transition from M/S Muehlbauer ID Services Gmbh NSIS to the USPC NSIS", "page": 190, "level": 8}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management explained that a transition strategy including a data migration plan", "metadata": {"headings": [{"headings_0": {"content": "Management explained that a transition strategy including a data migration plan", "page": 190, "level": 2}}, {"headings_1": {"content": "GmbH to Uganda Security Printing Company in particular regard to; scope,", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "was being finalized with USPC.", "metadata": {"headings": [{"headings_0": {"content": "Management explained that a transition strategy including a data migration plan", "page": 190, "level": 2}}, {"headings_1": {"content": "GmbH to Uganda Security Printing Company in particular regard to; scope,", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Departure from the provisions of the Joint venture Agreement", "metadata": {"headings": [{"headings_0": {"content": "b) Departure from the provisions of the Joint venture Agreement", "page": 190, "level": 3}}, {"headings_1": {"content": "Management explained that a transition strategy including a data migration plan", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the Joint Venture Agreement between Uganda Printing & Publishing", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the Joint Venture Agreement between Uganda Printing & Publishing", "page": 190, "level": 2}}, {"headings_1": {"content": "b) Departure from the provisions of the Joint venture Agreement", "page": 190, "level": 3}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Corporation, Ministry of Finance, Planning and Economic Development, Office of the President and the consortium of Veridos GmbH and Giesecke & Devrient GmbH", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the Joint Venture Agreement between Uganda Printing & Publishing", "page": 190, "level": 2}}, {"headings_1": {"content": "b) Departure from the provisions of the Joint venture Agreement", "page": 190, "level": 3}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "stipulates the obligations of the Uganda Security Printing Company that includes:", "metadata": {"headings": [{"headings_0": {"content": "stipulates the obligations of the Uganda Security Printing Company that includes:", "page": 190, "level": 2}}, {"headings_1": {"content": "I reviewed the Joint Venture Agreement between Uganda Printing & Publishing", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 The establishment of modern paper-based security printing and card", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The establishment of modern paper-based security printing and card", "page": 190, "level": 2}}, {"headings_1": {"content": "stipulates the obligations of the Uganda Security Printing Company that includes:", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "production lines,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The establishment of modern paper-based security printing and card", "page": 190, "level": 2}}, {"headings_1": {"content": "stipulates the obligations of the Uganda Security Printing Company that includes:", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Demolishing and constructing new buildings at Uganda Printing and Publishing Corporation (UPPC) suitable to house machinery for printing and support quality", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Demolishing and constructing new buildings at Uganda Printing and Publishing Corporation (UPPC) suitable to house machinery for printing and support quality", "page": 190, "level": 4}}, {"headings_1": {"content": "\uf0b7 The establishment of modern paper-based security printing and card", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "security printing works,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Demolishing and constructing new buildings at Uganda Printing and Publishing Corporation (UPPC) suitable to house machinery for printing and support quality", "page": 190, "level": 4}}, {"headings_1": {"content": "\uf0b7 The establishment of modern paper-based security printing and card", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Installation of modern machines/equipment to run and manage high-quality", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Installation of modern machines/equipment to run and manage high-quality", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 Demolishing and constructing new buildings at Uganda Printing and Publishing Corporation (UPPC) suitable to house machinery for printing and support quality", "page": 190, "level": 4}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "security print services for the documents that were previously printed by UUPPC and other security documents as shall be agreed,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Installation of modern machines/equipment to run and manage high-quality", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 Demolishing and constructing new buildings at Uganda Printing and Publishing Corporation (UPPC) suitable to house machinery for printing and support quality", "page": 190, "level": 4}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Ensure that consumables needed for the manufacture are available at the best", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Ensure that consumables needed for the manufacture are available at the best", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 Installation of modern machines/equipment to run and manage high-quality", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "prices,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Ensure that consumables needed for the manufacture are available at the best", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 Installation of modern machines/equipment to run and manage high-quality", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Establishment of an efficient and appropriate IT infrastructure and equipment", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Establishment of an efficient and appropriate IT infrastructure and equipment", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 Ensure that consumables needed for the manufacture are available at the best", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "that can enable effective delivery and usage of security documents in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Establishment of an efficient and appropriate IT infrastructure and equipment", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 Ensure that consumables needed for the manufacture are available at the best", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Supporting systems, the e-passport system, including IT systems and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Supporting systems, the e-passport system, including IT systems and", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 Establishment of an efficient and appropriate IT infrastructure and equipment", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "equipment that can enable effective and efficient delivery and application of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Supporting systems, the e-passport system, including IT systems and", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 Establishment of an efficient and appropriate IT infrastructure and equipment", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "security documents in the country. This also includes service and maintenance", "metadata": {"headings": [{"headings_0": {"content": "security documents in the country. This also includes service and maintenance", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 Supporting systems, the e-passport system, including IT systems and", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of the systems. \n", "metadata": {"headings": [{"headings_0": {"content": "security documents in the country. This also includes service and maintenance", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 Supporting systems, the e-passport system, including IT systems and", "page": 190, "level": 2}}, [{"headings_0": {"content": "security documents in the country. This also includes service and maintenance", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 Supporting systems, the e-passport system, including IT systems and", "page": 190, "level": 2}}]], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Ensure compatibility of technologies", "metadata": {"headings": [{"headings_0": {"content": "security documents in the country. This also includes service and maintenance", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 Supporting systems, the e-passport system, including IT systems and", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "\uf0b7 The consortium shall ensure that technologies supplied to the company are", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The consortium shall ensure that technologies supplied to the company are", "page": 190, "level": 2}}, {"headings_1": {"content": "security documents in the country. This also includes service and maintenance", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "capable of integration with other third-party systems and in every way support the delivery of services or products under this agreement.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The consortium shall ensure that technologies supplied to the company are", "page": 190, "level": 2}}, {"headings_1": {"content": "security documents in the country. This also includes service and maintenance", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 In case technologies are incapable of integration, the parties shall provide the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In case technologies are incapable of integration, the parties shall provide the", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 The consortium shall ensure that technologies supplied to the company are", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "necessary means of acquiring data /information from existing systems.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In case technologies are incapable of integration, the parties shall provide the", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 The consortium shall ensure that technologies supplied to the company are", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Examination of the NSIS architecture, the joint venture agreement and respective", "metadata": {"headings": [{"headings_0": {"content": "Examination of the NSIS architecture, the joint venture agreement and respective", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 In case technologies are incapable of integration, the parties shall provide the", "page": 190, "level": 2}}], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "information revealed the following; \n173 \nThe National Security Information system is made up of two major interfacing systems; \n\uf0d8 SDMS (Secure Document Management System)-", "metadata": {"headings": [{"headings_0": {"content": "Examination of the NSIS architecture, the joint venture agreement and respective", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 In case technologies are incapable of integration, the parties shall provide the", "page": 190, "level": 2}}, [{"headings_0": {"content": "Examination of the NSIS architecture, the joint venture agreement and respective", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 In case technologies are incapable of integration, the parties shall provide the", "page": 190, "level": 2}}], [{"headings_0": {"content": "Examination of the NSIS architecture, the joint venture agreement and respective", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 In case technologies are incapable of integration, the parties shall provide the", "page": 190, "level": 2}}], [{"headings_0": {"content": "Examination of the NSIS architecture, the joint venture agreement and respective", "page": 190, "level": 2}}, {"headings_1": {"content": "\uf0b7 In case technologies are incapable of integration, the parties shall provide the", "page": 190, "level": 2}}]], "page": 190, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This system is responsible for enrolment and registration and contains", "metadata": {"headings": [{"headings_0": {"content": "This system is responsible for enrolment and registration and contains", "page": 191, "level": 2}}, {"headings_1": {"content": "Examination of the NSIS architecture, the joint venture agreement and respective", "page": 190, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "manages the database and the life cycle of all applicants and monitors any", "metadata": {"headings": [{"headings_0": {"content": "This system is responsible for enrolment and registration and contains", "page": 191, "level": 2}}, {"headings_1": {"content": "Examination of the NSIS architecture, the joint venture agreement and respective", "page": 190, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "changes, additions and death of a citizen. SDMS has four sub-modules;", "metadata": {"headings": [{"headings_0": {"content": "changes, additions and death of a citizen. SDMS has four sub-modules;", "page": 191, "level": 2}}, {"headings_1": {"content": "This system is responsible for enrolment and registration and contains", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 GET ID -This is the enrolment solution responsible for enrolment, card", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 GET ID -This is the enrolment solution responsible for enrolment, card", "page": 191, "level": 2}}, {"headings_1": {"content": "changes, additions and death of a citizen. SDMS has four sub-modules;", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "issuance, replacement and change of particulars", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 GET ID -This is the enrolment solution responsible for enrolment, card", "page": 191, "level": 2}}, {"headings_1": {"content": "changes, additions and death of a citizen. SDMS has four sub-modules;", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- DEOS (District Enrolment Offline/Online system)-this system/module of the NSIS has two instances;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 GET ID -This is the enrolment solution responsible for enrolment, card", "page": 191, "level": 2}}, {"headings_1": {"content": "changes, additions and death of a citizen. SDMS has four sub-modules;", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "\uf0b7 DEOS Site-This aggregates different kits attached to a particular", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 DEOS Site-This aggregates different kits attached to a particular", "page": 191, "level": 2}}, {"headings_1": {"content": "\uf0b7 GET ID -This is the enrolment solution responsible for enrolment, card", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "district/station", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 DEOS Site-This aggregates different kits attached to a particular", "page": 191, "level": 2}}, {"headings_1": {"content": "\uf0b7 GET ID -This is the enrolment solution responsible for enrolment, card", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- DEOS Central-this aggregates data from different stations/districts on the central server\n- FRS (Fingerprint recognition system)\n- AFIS (automatic Face Recognition system)", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 DEOS Site-This aggregates different kits attached to a particular", "page": 191, "level": 2}}, {"headings_1": {"content": "\uf0b7 GET ID -This is the enrolment solution responsible for enrolment, card", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "\uf0d8 INCAPE (Integrated Card Personalization) \nThis is the system/software responsible for the printing and production of the national identity cards", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 DEOS Site-This aggregates different kits attached to a particular", "page": 191, "level": 2}}, {"headings_1": {"content": "\uf0b7 GET ID -This is the enrolment solution responsible for enrolment, card", "page": 191, "level": 2}}, [{"headings_0": {"content": "\uf0b7 DEOS Site-This aggregates different kits attached to a particular", "page": 191, "level": 2}}, {"headings_1": {"content": "\uf0b7 GET ID -This is the enrolment solution responsible for enrolment, card", "page": 191, "level": 2}}]], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Contrary to the provisions of the Joint Venture, USPC has been expanded to", "metadata": {"headings": [{"headings_0": {"content": "Contrary to the provisions of the Joint Venture, USPC has been expanded to", "page": 191, "level": 2}}, {"headings_1": {"content": "\uf0b7 DEOS Site-This aggregates different kits attached to a particular", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "include;", "metadata": {"headings": [{"headings_0": {"content": "Contrary to the provisions of the Joint Venture, USPC has been expanded to", "page": 191, "level": 2}}, {"headings_1": {"content": "\uf0b7 DEOS Site-This aggregates different kits attached to a particular", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Supply both the enrolment registration system to replace the Secure Document Management system (SDMS) that is responsible for enrolment, Registration, Fingerprint capture, Face recognition and card", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Supply both the enrolment registration system to replace the Secure Document Management system (SDMS) that is responsible for enrolment, Registration, Fingerprint capture, Face recognition and card", "page": 191, "level": 4}}, {"headings_1": {"content": "Contrary to the provisions of the Joint Venture, USPC has been expanded to", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "issuance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Supply both the enrolment registration system to replace the Secure Document Management system (SDMS) that is responsible for enrolment, Registration, Fingerprint capture, Face recognition and card", "page": 191, "level": 4}}, {"headings_1": {"content": "Contrary to the provisions of the Joint Venture, USPC has been expanded to", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The system responsible for national identity card production -INCAPE,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The system responsible for national identity card production -INCAPE,", "page": 191, "level": 2}}, {"headings_1": {"content": "\uf0b7 Supply both the enrolment registration system to replace the Secure Document Management system (SDMS) that is responsible for enrolment, Registration, Fingerprint capture, Face recognition and card", "page": 191, "level": 4}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "rather than the supply of only the system that supports printing and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The system responsible for national identity card production -INCAPE,", "page": 191, "level": 2}}, {"headings_1": {"content": "\uf0b7 Supply both the enrolment registration system to replace the Secure Document Management system (SDMS) that is responsible for enrolment, Registration, Fingerprint capture, Face recognition and card", "page": 191, "level": 4}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "production of National identity cards (INCAPE) as provided for in the", "metadata": {"headings": [{"headings_0": {"content": "production of National identity cards (INCAPE) as provided for in the", "page": 191, "level": 2}}, {"headings_1": {"content": "\uf0b7 The system responsible for national identity card production -INCAPE,", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Joint Venture.", "metadata": {"headings": [{"headings_0": {"content": "production of National identity cards (INCAPE) as provided for in the", "page": 191, "level": 2}}, {"headings_1": {"content": "\uf0b7 The system responsible for national identity card production -INCAPE,", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Expansion of the scope outside the joint venture agreement exposes the Authority to the risk of losses in case of disagreement in the implementation. In addition, procurement using MoUs for a company which is single-sourced contravenes PPDA", "metadata": {"headings": [{"headings_0": {"content": "Expansion of the scope outside the joint venture agreement exposes the Authority to the risk of losses in case of disagreement in the implementation. In addition, procurement using MoUs for a company which is single-sourced contravenes PPDA", "page": 191, "level": 4}}, {"headings_1": {"content": "production of National identity cards (INCAPE) as provided for in the", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "Expansion of the scope outside the joint venture agreement exposes the Authority to the risk of losses in case of disagreement in the implementation. In addition, procurement using MoUs for a company which is single-sourced contravenes PPDA", "page": 191, "level": 4}}, {"headings_1": {"content": "production of National identity cards (INCAPE) as provided for in the", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "There was no Management response on this matter.", "metadata": {"headings": [{"headings_0": {"content": "There was no Management response on this matter.", "page": 191, "level": 2}}, {"headings_1": {"content": "Expansion of the scope outside the joint venture agreement exposes the Authority to the risk of losses in case of disagreement in the implementation. In addition, procurement using MoUs for a company which is single-sourced contravenes PPDA", "page": 191, "level": 4}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Management to strictly adhere to the provisions of the Joint Venture Agreement.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to strictly adhere to the provisions of the Joint Venture Agreement.", "page": 191, "level": 4}}, {"headings_1": {"content": "There was no Management response on this matter.", "page": 191, "level": 2}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "c) Monopolistic agreement", "metadata": {"headings": [{"headings_0": {"content": "c) Monopolistic agreement", "page": 191, "level": 3}}, {"headings_1": {"content": "I advised Management to strictly adhere to the provisions of the Joint Venture Agreement.", "page": 191, "level": 4}}], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A review of the joint venture agreement between Uganda Printing & Publishing Corporation, Ministry of Finance, Planning and Economic Development, Office of the President and the consortium of Veridos GmbH and Giesecke & Devrient GmbH revealed the following; \n174", "metadata": {"headings": [{"headings_0": {"content": "c) Monopolistic agreement", "page": 191, "level": 3}}, {"headings_1": {"content": "I advised Management to strictly adhere to the provisions of the Joint Venture Agreement.", "page": 191, "level": 4}}, [{"headings_0": {"content": "c) Monopolistic agreement", "page": 191, "level": 3}}, {"headings_1": {"content": "I advised Management to strictly adhere to the provisions of the Joint Venture Agreement.", "page": 191, "level": 4}}]], "page": 191, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Clause 18.1 states that the territory of the company is the national territory of Uganda unless otherwise mutually agreed by shareholders. The company", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Clause 18.1 states that the territory of the company is the national territory of Uganda unless otherwise mutually agreed by shareholders. The company", "page": 192, "level": 4}}, {"headings_1": {"content": "c) Monopolistic agreement", "page": 191, "level": 3}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "shall have exclusive rights to provide products and services under the Joint Venture Agreement.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Clause 18.1 states that the territory of the company is the national territory of Uganda unless otherwise mutually agreed by shareholders. The company", "page": 192, "level": 4}}, {"headings_1": {"content": "c) Monopolistic agreement", "page": 191, "level": 3}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Clause 20.2 states that except for the e-passport system and National ID", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Clause 20.2 states that except for the e-passport system and National ID", "page": 192, "level": 2}}, {"headings_1": {"content": "\uf0b7 Clause 18.1 states that the territory of the company is the national territory of Uganda unless otherwise mutually agreed by shareholders. The company", "page": 192, "level": 4}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "card project, the company shall be given first priority to locally manufactured goods and locally provided services which meet the technical specifications, quality standards and economic viability defined by the company.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Clause 20.2 states that except for the e-passport system and National ID", "page": 192, "level": 2}}, {"headings_1": {"content": "\uf0b7 Clause 18.1 states that the territory of the company is the national territory of Uganda unless otherwise mutually agreed by shareholders. The company", "page": 192, "level": 4}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "For the e-passport and National ID card project and where goods manufactured or services provided in Uganda do not meet technical specifications, including quality,", "metadata": {"headings": [{"headings_0": {"content": "For the e-passport and National ID card project and where goods manufactured or services provided in Uganda do not meet technical specifications, including quality,", "page": 192, "level": 4}}, {"headings_1": {"content": "\uf0b7 Clause 20.2 states that except for the e-passport system and National ID", "page": 192, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "quantity, the timeline for delivery and economic viability required by the company, the company shall procure such goods through the consortium as a supplier. Specifically, the consortium shall;", "metadata": {"headings": [{"headings_0": {"content": "For the e-passport and National ID card project and where goods manufactured or services provided in Uganda do not meet technical specifications, including quality,", "page": 192, "level": 4}}, {"headings_1": {"content": "\uf0b7 Clause 20.2 states that except for the e-passport system and National ID", "page": 192, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Be the exclusive supplier to the company of raw materials and semi-finished", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Be the exclusive supplier to the company of raw materials and semi-finished", "page": 192, "level": 2}}, {"headings_1": {"content": "For the e-passport and National ID card project and where goods manufactured or services provided in Uganda do not meet technical specifications, including quality,", "page": 192, "level": 4}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "products manufactured by the consortium.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Be the exclusive supplier to the company of raw materials and semi-finished", "page": 192, "level": 2}}, {"headings_1": {"content": "For the e-passport and National ID card project and where goods manufactured or services provided in Uganda do not meet technical specifications, including quality,", "page": 192, "level": 4}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Be the preferred supplier to the company of materials not manufactured by the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Be the preferred supplier to the company of materials not manufactured by the", "page": 192, "level": 2}}, {"headings_1": {"content": "\uf0b7 Be the exclusive supplier to the company of raw materials and semi-finished", "page": 192, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "company.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Be the preferred supplier to the company of materials not manufactured by the", "page": 192, "level": 2}}, {"headings_1": {"content": "\uf0b7 Be the exclusive supplier to the company of raw materials and semi-finished", "page": 192, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The consortium shall for the duration of this agreement. \uf0b7 Be the exclusive supplier to the company of machinery manufactured by the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The consortium shall for the duration of this agreement. \uf0b7 Be the exclusive supplier to the company of machinery manufactured by the", "page": 192, "level": 4}}, {"headings_1": {"content": "\uf0b7 Be the preferred supplier to the company of materials not manufactured by the", "page": 192, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "consortium.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The consortium shall for the duration of this agreement. \uf0b7 Be the exclusive supplier to the company of machinery manufactured by the", "page": 192, "level": 4}}, {"headings_1": {"content": "\uf0b7 Be the preferred supplier to the company of materials not manufactured by the", "page": 192, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Be the preferred supplier of machinery for the factory not manufactured by the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Be the preferred supplier of machinery for the factory not manufactured by the", "page": 192, "level": 2}}, {"headings_1": {"content": "\uf0b7 The consortium shall for the duration of this agreement. \uf0b7 Be the exclusive supplier to the company of machinery manufactured by the", "page": 192, "level": 4}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "consortium. \nIn light of the above, the Consortium shall be the sole supplier for 15 years \u2013 which exposes the country to the risk of contract locking and manipulation arising from monopoly.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Be the preferred supplier of machinery for the factory not manufactured by the", "page": 192, "level": 2}}, {"headings_1": {"content": "\uf0b7 The consortium shall for the duration of this agreement. \uf0b7 Be the exclusive supplier to the company of machinery manufactured by the", "page": 192, "level": 4}}, [{"headings_0": {"content": "\uf0b7 Be the preferred supplier of machinery for the factory not manufactured by the", "page": 192, "level": 2}}, {"headings_1": {"content": "\uf0b7 The consortium shall for the duration of this agreement. \uf0b7 Be the exclusive supplier to the company of machinery manufactured by the", "page": 192, "level": 4}}]], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In addition, the Government of Uganda represented by Uganda Printing and", "metadata": {"headings": [{"headings_0": {"content": "In addition, the Government of Uganda represented by Uganda Printing and", "page": 192, "level": 2}}, {"headings_1": {"content": "\uf0b7 Be the preferred supplier of machinery for the factory not manufactured by the", "page": 192, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Publishing Corporation, Office of the President and Ministry of Finance, Planning", "metadata": {"headings": [{"headings_0": {"content": "In addition, the Government of Uganda represented by Uganda Printing and", "page": 192, "level": 2}}, {"headings_1": {"content": "\uf0b7 Be the preferred supplier of machinery for the factory not manufactured by the", "page": 192, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and Economic Development shall have no input in the supply of raw materials and", "metadata": {"headings": [{"headings_0": {"content": "and Economic Development shall have no input in the supply of raw materials and", "page": 192, "level": 2}}, {"headings_1": {"content": "In addition, the Government of Uganda represented by Uganda Printing and", "page": 192, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "machinery which annuls the provisions of the Public Procurement and Disposal of assets.", "metadata": {"headings": [{"headings_0": {"content": "and Economic Development shall have no input in the supply of raw materials and", "page": 192, "level": 2}}, {"headings_1": {"content": "In addition, the Government of Uganda represented by Uganda Printing and", "page": 192, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "d) Acquisition of a Vendor locked system", "metadata": {"headings": [{"headings_0": {"content": "d) Acquisition of a Vendor locked system", "page": 192, "level": 3}}, {"headings_1": {"content": "and Economic Development shall have no input in the supply of raw materials and", "page": 192, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Vendor lock-in, also called proprietary lock-in or customer lock-in, is a technique used by some technology vendors to make their customers dependent on them for products and services by making it hard to switch to a competitor without", "metadata": {"headings": [{"headings_0": {"content": "d) Acquisition of a Vendor locked system", "page": 192, "level": 3}}, {"headings_1": {"content": "and Economic Development shall have no input in the supply of raw materials and", "page": 192, "level": 2}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "substantial costs or difficulty. This is done by developing solutions that are platform-", "metadata": {"headings": [{"headings_0": {"content": "substantial costs or difficulty. This is done by developing solutions that are platform-", "page": 192, "level": 2}}, {"headings_1": {"content": "d) Acquisition of a Vendor locked system", "page": 192, "level": 3}}], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "dependent and that only run with limited, third-party partners. The dependency is usually created using standards that are controlled by the vendor and which grant them a level of monopoly power that becomes increasingly profitable because of the dependencies they have created. The vendor product will be incompatible with other hardware, operating systems, or file formats, which forces the customers to continually purchase more products from the vendor and their small group of partners. \n175 \nThe transition from Muelhbauer to Uganda Security Printing Company is hinged on the joint agreement between the Government of Uganda and the consortium simply implies a change from one vendor locked-in system to another, together with the corresponding disadvantages amongst which are the following;", "metadata": {"headings": [{"headings_0": {"content": "substantial costs or difficulty. This is done by developing solutions that are platform-", "page": 192, "level": 2}}, {"headings_1": {"content": "d) Acquisition of a Vendor locked system", "page": 192, "level": 3}}, [{"headings_0": {"content": "substantial costs or difficulty. This is done by developing solutions that are platform-", "page": 192, "level": 2}}, {"headings_1": {"content": "d) Acquisition of a Vendor locked system", "page": 192, "level": 3}}], [{"headings_0": {"content": "substantial costs or difficulty. This is done by developing solutions that are platform-", "page": 192, "level": 2}}, {"headings_1": {"content": "d) Acquisition of a Vendor locked system", "page": 192, "level": 3}}]], "page": 192, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a) Loss of the ability to negotiate prices", "metadata": {"headings": [{"headings_0": {"content": "a) Loss of the ability to negotiate prices", "page": 193, "level": 2}}, {"headings_1": {"content": "substantial costs or difficulty. This is done by developing solutions that are platform-", "page": 192, "level": 2}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "b) Vulnerability to unsolicited/forced upgrades", "metadata": {"headings": [{"headings_0": {"content": "a) Loss of the ability to negotiate prices", "page": 193, "level": 2}}, {"headings_1": {"content": "substantial costs or difficulty. This is done by developing solutions that are platform-", "page": 192, "level": 2}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c) Significant costs of conversion of data to a format useable by USPC systems d) Significant costs in migration of data to the new systems and ultimately", "metadata": {"headings": [{"headings_0": {"content": "c) Significant costs of conversion of data to a format useable by USPC systems d) Significant costs in migration of data to the new systems and ultimately", "page": 193, "level": 4}}, {"headings_1": {"content": "a) Loss of the ability to negotiate prices", "page": 193, "level": 2}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "corruption and loss of critical data during conversion.", "metadata": {"headings": [{"headings_0": {"content": "c) Significant costs of conversion of data to a format useable by USPC systems d) Significant costs in migration of data to the new systems and ultimately", "page": 193, "level": 4}}, {"headings_1": {"content": "a) Loss of the ability to negotiate prices", "page": 193, "level": 2}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "e) Complete decommissioning of Muehlbauer software and hardware that was acquired at hefty prices. These include enrolment kits, computers,", "metadata": {"headings": [{"headings_0": {"content": "e) Complete decommissioning of Muehlbauer software and hardware that was acquired at hefty prices. These include enrolment kits, computers,", "page": 193, "level": 4}}, {"headings_1": {"content": "c) Significant costs of conversion of data to a format useable by USPC systems d) Significant costs in migration of data to the new systems and ultimately", "page": 193, "level": 4}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "personalization machines, quality control scanners, blank polycarbonate national identity cards, servers etc.", "metadata": {"headings": [{"headings_0": {"content": "e) Complete decommissioning of Muehlbauer software and hardware that was acquired at hefty prices. These include enrolment kits, computers,", "page": 193, "level": 4}}, {"headings_1": {"content": "c) Significant costs of conversion of data to a format useable by USPC systems d) Significant costs in migration of data to the new systems and ultimately", "page": 193, "level": 4}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "f) The transfer of system ownership and handover of source code after 15 years", "metadata": {"headings": [{"headings_0": {"content": "f) The transfer of system ownership and handover of source code after 15 years", "page": 193, "level": 2}}, {"headings_1": {"content": "e) Complete decommissioning of Muehlbauer software and hardware that was acquired at hefty prices. These include enrolment kits, computers,", "page": 193, "level": 4}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "was not clear. \nI advised Management to consider engaging the Attorney General to review the Joint Venture Agreement and address the aforementioned risks in line with industry standards.", "metadata": {"headings": [{"headings_0": {"content": "f) The transfer of system ownership and handover of source code after 15 years", "page": 193, "level": 2}}, {"headings_1": {"content": "e) Complete decommissioning of Muehlbauer software and hardware that was acquired at hefty prices. These include enrolment kits, computers,", "page": 193, "level": 4}}, [{"headings_0": {"content": "f) The transfer of system ownership and handover of source code after 15 years", "page": 193, "level": 2}}, {"headings_1": {"content": "e) Complete decommissioning of Muehlbauer software and hardware that was acquired at hefty prices. These include enrolment kits, computers,", "page": 193, "level": 4}}]], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ix. Basis/Justification for the transition from the M/S Muehlbauer to Uganda Securities Printing Company", "metadata": {"headings": [{"headings_0": {"content": "ix. Basis/Justification for the transition from the M/S Muehlbauer to Uganda Securities Printing Company", "page": 193, "level": 8}}, {"headings_1": {"content": "f) The transfer of system ownership and handover of source code after 15 years", "page": 193, "level": 2}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Project initiation is a key stage of system development during which the initial concept is prepared, and the business case is developed. It entails the user department", "metadata": {"headings": [{"headings_0": {"content": "Project initiation is a key stage of system development during which the initial concept is prepared, and the business case is developed. It entails the user department", "page": 193, "level": 4}}, {"headings_1": {"content": "ix. Basis/Justification for the transition from the M/S Muehlbauer to Uganda Securities Printing Company", "page": 193, "level": 8}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "justifying the need for a new system and its intended benefits to the organization, defining the scope of the project, establishing available options, rating the criticality of the need, highlighting the project team and preparation of a budget for the project among other related issues.", "metadata": {"headings": [{"headings_0": {"content": "Project initiation is a key stage of system development during which the initial concept is prepared, and the business case is developed. It entails the user department", "page": 193, "level": 4}}, {"headings_1": {"content": "ix. Basis/Justification for the transition from the M/S Muehlbauer to Uganda Securities Printing Company", "page": 193, "level": 8}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "A review of the ongoing transition between the NSIS supplied by Muehlbauer to the National Identity Card system supplied by the Uganda security Information system revealed that the required standard processes were not adequately followed. For", "metadata": {"headings": [{"headings_0": {"content": "A review of the ongoing transition between the NSIS supplied by Muehlbauer to the National Identity Card system supplied by the Uganda security Information system revealed that the required standard processes were not adequately followed. For", "page": 193, "level": 4}}, {"headings_1": {"content": "Project initiation is a key stage of system development during which the initial concept is prepared, and the business case is developed. It entails the user department", "page": 193, "level": 4}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "instance, no formal and well-documented business case to justify the need for decommissioning of the NSIS was conducted.", "metadata": {"headings": [{"headings_0": {"content": "A review of the ongoing transition between the NSIS supplied by Muehlbauer to the National Identity Card system supplied by the Uganda security Information system revealed that the required standard processes were not adequately followed. For", "page": 193, "level": 4}}, {"headings_1": {"content": "Project initiation is a key stage of system development during which the initial concept is prepared, and the business case is developed. It entails the user department", "page": 193, "level": 4}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In the absence of a clear transition strategy plan and weakness in the joint venture", "metadata": {"headings": [{"headings_0": {"content": "In the absence of a clear transition strategy plan and weakness in the joint venture", "page": 193, "level": 2}}, {"headings_1": {"content": "A review of the ongoing transition between the NSIS supplied by Muehlbauer to the National Identity Card system supplied by the Uganda security Information system revealed that the required standard processes were not adequately followed. For", "page": 193, "level": 4}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "identified may lead to business interruptions, loss of data during migration, cost overruns, scope creep, late delivery of outputs and failure to meet the business objectives for which the systems were set up and ultimately wasteful expenditure.", "metadata": {"headings": [{"headings_0": {"content": "In the absence of a clear transition strategy plan and weakness in the joint venture", "page": 193, "level": 2}}, {"headings_1": {"content": "A review of the ongoing transition between the NSIS supplied by Muehlbauer to the National Identity Card system supplied by the Uganda security Information system revealed that the required standard processes were not adequately followed. For", "page": 193, "level": 4}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised Management to review the system acquisition process and the Joint Venture Agreement to address the weaknesses identified to ensure data security and", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to review the system acquisition process and the Joint Venture Agreement to address the weaknesses identified to ensure data security and", "page": 193, "level": 4}}, {"headings_1": {"content": "In the absence of a clear transition strategy plan and weakness in the joint venture", "page": 193, "level": 2}}], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "preservation, as well as effective and efficient implementation of the project. \n176", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to review the system acquisition process and the Joint Venture Agreement to address the weaknesses identified to ensure data security and", "page": 193, "level": 4}}, {"headings_1": {"content": "In the absence of a clear transition strategy plan and weakness in the joint venture", "page": 193, "level": 2}}, [{"headings_0": {"content": "I advised Management to review the system acquisition process and the Joint Venture Agreement to address the weaknesses identified to ensure data security and", "page": 193, "level": 4}}, {"headings_1": {"content": "In the absence of a clear transition strategy plan and weakness in the joint venture", "page": 193, "level": 2}}]], "page": 193, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "x. Gaps in the ID registration process", "metadata": {"headings": [{"headings_0": {"content": "x. Gaps in the ID registration process", "page": 194, "level": 8}}, {"headings_1": {"content": "I advised Management to review the system acquisition process and the Joint Venture Agreement to address the weaknesses identified to ensure data security and", "page": 193, "level": 4}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Despite heavy investments in ICT solutions, the ID registration process is still manual, where application or registration cannot take place without a manual file. There are", "metadata": {"headings": [{"headings_0": {"content": "Despite heavy investments in ICT solutions, the ID registration process is still manual, where application or registration cannot take place without a manual file. There are", "page": 194, "level": 4}}, {"headings_1": {"content": "x. Gaps in the ID registration process", "page": 194, "level": 8}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "unnecessary delays in the transfer of information from the registration kit to the server; the filled data is uploaded onto the server at the end of the day if not week depending", "metadata": {"headings": [{"headings_0": {"content": "Despite heavy investments in ICT solutions, the ID registration process is still manual, where application or registration cannot take place without a manual file. There are", "page": 194, "level": 4}}, {"headings_1": {"content": "x. Gaps in the ID registration process", "page": 194, "level": 8}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "on the availability of the Information Technology Officer (ITO) /District Registration Officer (DRO); sometimes, it will require for an ITO from the neighbouring district to", "metadata": {"headings": [{"headings_0": {"content": "on the availability of the Information Technology Officer (ITO) /District Registration Officer (DRO); sometimes, it will require for an ITO from the neighbouring district to", "page": 194, "level": 4}}, {"headings_1": {"content": "Despite heavy investments in ICT solutions, the ID registration process is still manual, where application or registration cannot take place without a manual file. There are", "page": 194, "level": 4}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "do the upload before getting to the central server for processing. \nThe upload of a filled application to the central server is done using a flash disk, which is prone to theft and errors at the enrolment and processing/ decoding using the", "metadata": {"headings": [{"headings_0": {"content": "on the availability of the Information Technology Officer (ITO) /District Registration Officer (DRO); sometimes, it will require for an ITO from the neighbouring district to", "page": 194, "level": 4}}, {"headings_1": {"content": "Despite heavy investments in ICT solutions, the ID registration process is still manual, where application or registration cannot take place without a manual file. There are", "page": 194, "level": 4}}, [{"headings_0": {"content": "on the availability of the Information Technology Officer (ITO) /District Registration Officer (DRO); sometimes, it will require for an ITO from the neighbouring district to", "page": 194, "level": 4}}, {"headings_1": {"content": "Despite heavy investments in ICT solutions, the ID registration process is still manual, where application or registration cannot take place without a manual file. There are", "page": 194, "level": 4}}]], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "manual server upload. Over 10,806,384 IDs had not been processed, especially the IDs that require verification by the committee and over 13,650,427 million IDs had", "metadata": {"headings": [{"headings_0": {"content": "manual server upload. Over 10,806,384 IDs had not been processed, especially the IDs that require verification by the committee and over 13,650,427 million IDs had", "page": 194, "level": 4}}, {"headings_1": {"content": "on the availability of the Information Technology Officer (ITO) /District Registration Officer (DRO); sometimes, it will require for an ITO from the neighbouring district to", "page": 194, "level": 4}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "not been picked/issued by clients, some date as far back as 2014.", "metadata": {"headings": [{"headings_0": {"content": "manual server upload. Over 10,806,384 IDs had not been processed, especially the IDs that require verification by the committee and over 13,650,427 million IDs had", "page": 194, "level": 4}}, {"headings_1": {"content": "on the availability of the Information Technology Officer (ITO) /District Registration Officer (DRO); sometimes, it will require for an ITO from the neighbouring district to", "page": 194, "level": 4}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "It should be noted that all the IDs are due to expire in 2025.", "metadata": {"headings": [{"headings_0": {"content": "It should be noted that all the IDs are due to expire in 2025.", "page": 194, "level": 2}}, {"headings_1": {"content": "manual server upload. Over 10,806,384 IDs had not been processed, especially the IDs that require verification by the committee and over 13,650,427 million IDs had", "page": 194, "level": 4}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The stated gaps have led to extended delays in processing NIDs, which are likely to", "metadata": {"headings": [{"headings_0": {"content": "The stated gaps have led to extended delays in processing NIDs, which are likely to", "page": 194, "level": 2}}, {"headings_1": {"content": "It should be noted that all the IDs are due to expire in 2025.", "page": 194, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "prevent the Authority from delivering its mandate. In addition, undelivered cards may expire before issuance. \nManagement acknowledged that it was true that the current system was offline between the kit and the district server, and it was because at the time of acquisition of the current NSIS system connectivity infrastructure in Uganda had a limitation.", "metadata": {"headings": [{"headings_0": {"content": "The stated gaps have led to extended delays in processing NIDs, which are likely to", "page": 194, "level": 2}}, {"headings_1": {"content": "It should be noted that all the IDs are due to expire in 2025.", "page": 194, "level": 2}}, [{"headings_0": {"content": "The stated gaps have led to extended delays in processing NIDs, which are likely to", "page": 194, "level": 2}}, {"headings_1": {"content": "It should be noted that all the IDs are due to expire in 2025.", "page": 194, "level": 2}}]], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised Management to consider automating citizen registration processes during", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to consider automating citizen registration processes during", "page": 194, "level": 2}}, {"headings_1": {"content": "The stated gaps have led to extended delays in processing NIDs, which are likely to", "page": 194, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the implementation of the new system and fast-track issuance of the cards.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to consider automating citizen registration processes during", "page": 194, "level": 2}}, {"headings_1": {"content": "The stated gaps have led to extended delays in processing NIDs, which are likely to", "page": 194, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "xi. Lack of a proper inventory management system", "metadata": {"headings": [{"headings_0": {"content": "xi. Lack of a proper inventory management system", "page": 194, "level": 8}}, {"headings_1": {"content": "I advised Management to consider automating citizen registration processes during", "page": 194, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the National ID inventory system and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the National ID inventory system and noted the following;", "page": 194, "level": 2}}, {"headings_1": {"content": "xi. Lack of a proper inventory management system", "page": 194, "level": 8}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 No formal documented process of tracking the movement of stock/ blank cards \uf0b7 Non-existent validation of incoming inventory from the storage to establish", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 No formal documented process of tracking the movement of stock/ blank cards \uf0b7 Non-existent validation of incoming inventory from the storage to establish", "page": 194, "level": 4}}, {"headings_1": {"content": "I reviewed the National ID inventory system and noted the following;", "page": 194, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "accurate stock counts as blank cards are replenished.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 No formal documented process of tracking the movement of stock/ blank cards \uf0b7 Non-existent validation of incoming inventory from the storage to establish", "page": 194, "level": 4}}, {"headings_1": {"content": "I reviewed the National ID inventory system and noted the following;", "page": 194, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Failure to streamline the put-away, picking, packing, and shipping to prevent", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Failure to streamline the put-away, picking, packing, and shipping to prevent", "page": 194, "level": 2}}, {"headings_1": {"content": "\uf0b7 No formal documented process of tracking the movement of stock/ blank cards \uf0b7 Non-existent validation of incoming inventory from the storage to establish", "page": 194, "level": 4}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "misplacements and lost stock.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Failure to streamline the put-away, picking, packing, and shipping to prevent", "page": 194, "level": 2}}, {"headings_1": {"content": "\uf0b7 No formal documented process of tracking the movement of stock/ blank cards \uf0b7 Non-existent validation of incoming inventory from the storage to establish", "page": 194, "level": 4}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Lack of a physical verifiable record of the cards designated for destruction.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Lack of a physical verifiable record of the cards designated for destruction.", "page": 194, "level": 2}}, {"headings_1": {"content": "\uf0b7 Failure to streamline the put-away, picking, packing, and shipping to prevent", "page": 194, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The above issues; unplanned stock-outs, dispatch delays, and misplaced cards within", "metadata": {"headings": [{"headings_0": {"content": "The above issues; unplanned stock-outs, dispatch delays, and misplaced cards within", "page": 194, "level": 2}}, {"headings_1": {"content": "\uf0b7 Lack of a physical verifiable record of the cards designated for destruction.", "page": 194, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the warehouse may severely impact service delivery.", "metadata": {"headings": [{"headings_0": {"content": "The above issues; unplanned stock-outs, dispatch delays, and misplaced cards within", "page": 194, "level": 2}}, {"headings_1": {"content": "\uf0b7 Lack of a physical verifiable record of the cards designated for destruction.", "page": 194, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised Management to automate the inventory management processes at the", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to automate the inventory management processes at the", "page": 194, "level": 2}}, {"headings_1": {"content": "The above issues; unplanned stock-outs, dispatch delays, and misplaced cards within", "page": 194, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "warehouse.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to automate the inventory management processes at the", "page": 194, "level": 2}}, {"headings_1": {"content": "The above issues; unplanned stock-outs, dispatch delays, and misplaced cards within", "page": 194, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "xii. Gaps in the management of the provision of access and use of information services to any department", "metadata": {"headings": [{"headings_0": {"content": "xii. Gaps in the management of the provision of access and use of information services to any department", "page": 194, "level": 8}}, {"headings_1": {"content": "I advised Management to automate the inventory management processes at the", "page": 194, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Sec 67 of the Registration of Personal Act (ROPA) 2015 provides that the Authority", "metadata": {"headings": [{"headings_0": {"content": "Sec 67 of the Registration of Personal Act (ROPA) 2015 provides that the Authority", "page": 194, "level": 2}}, {"headings_1": {"content": "xii. Gaps in the management of the provision of access and use of information services to any department", "page": 194, "level": 8}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "shall provide access to the use of the information in the NIRA to a Ministry, Department", "metadata": {"headings": [{"headings_0": {"content": "Sec 67 of the Registration of Personal Act (ROPA) 2015 provides that the Authority", "page": 194, "level": 2}}, {"headings_1": {"content": "xii. Gaps in the management of the provision of access and use of information services to any department", "page": 194, "level": 8}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "or Agency of the Government. I reviewed the implementation of this provision along", "metadata": {"headings": [{"headings_0": {"content": "or Agency of the Government. I reviewed the implementation of this provision along", "page": 194, "level": 2}}, {"headings_1": {"content": "Sec 67 of the Registration of Personal Act (ROPA) 2015 provides that the Authority", "page": 194, "level": 2}}], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "with NIRA services and observed the following; \n177", "metadata": {"headings": [{"headings_0": {"content": "or Agency of the Government. I reviewed the implementation of this provision along", "page": 194, "level": 2}}, {"headings_1": {"content": "Sec 67 of the Registration of Personal Act (ROPA) 2015 provides that the Authority", "page": 194, "level": 2}}, [{"headings_0": {"content": "or Agency of the Government. I reviewed the implementation of this provision along", "page": 194, "level": 2}}, {"headings_1": {"content": "Sec 67 of the Registration of Personal Act (ROPA) 2015 provides that the Authority", "page": 194, "level": 2}}]], "page": 194, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a) Ad hoc Access and Use of Information", "metadata": {"headings": [{"headings_0": {"content": "a) Ad hoc Access and Use of Information", "page": 195, "level": 2}}, {"headings_1": {"content": "or Agency of the Government. I reviewed the implementation of this provision along", "page": 194, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "There were no approved guidelines by the Board for Access and Use of", "metadata": {"headings": [{"headings_0": {"content": "There were no approved guidelines by the Board for Access and Use of", "page": 195, "level": 2}}, {"headings_1": {"content": "a) Ad hoc Access and Use of Information", "page": 195, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Information NIRA as required by Regulations 3(7) and Regulation 6(2) of the", "metadata": {"headings": [{"headings_0": {"content": "There were no approved guidelines by the Board for Access and Use of", "page": 195, "level": 2}}, {"headings_1": {"content": "a) Ad hoc Access and Use of Information", "page": 195, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Registration of Persons (Access and Use of Information) Regulations, 2015 setting out the access protocols and levels for persons, Ministries, Departments or", "metadata": {"headings": [{"headings_0": {"content": "Registration of Persons (Access and Use of Information) Regulations, 2015 setting out the access protocols and levels for persons, Ministries, Departments or", "page": 195, "level": 4}}, {"headings_1": {"content": "There were no approved guidelines by the Board for Access and Use of", "page": 195, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Agencies of Government", "metadata": {"headings": [{"headings_0": {"content": "Registration of Persons (Access and Use of Information) Regulations, 2015 setting out the access protocols and levels for persons, Ministries, Departments or", "page": 195, "level": 4}}, {"headings_1": {"content": "There were no approved guidelines by the Board for Access and Use of", "page": 195, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Irregular access and use of NIRA Information service without a valid Memorandum", "metadata": {"headings": [{"headings_0": {"content": "b) Irregular access and use of NIRA Information service without a valid Memorandum", "page": 195, "level": 2}}, {"headings_1": {"content": "Registration of Persons (Access and Use of Information) Regulations, 2015 setting out the access protocols and levels for persons, Ministries, Departments or", "page": 195, "level": 4}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of Understanding (MoU)", "metadata": {"headings": [{"headings_0": {"content": "b) Irregular access and use of NIRA Information service without a valid Memorandum", "page": 195, "level": 2}}, {"headings_1": {"content": "Registration of Persons (Access and Use of Information) Regulations, 2015 setting out the access protocols and levels for persons, Ministries, Departments or", "page": 195, "level": 4}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Out of the sixty-seven entities that are connected and share citizenry NSIS data, only twenty-six agencies had MoUs with NIRA while forty-one did not have any.", "metadata": {"headings": [{"headings_0": {"content": "Out of the sixty-seven entities that are connected and share citizenry NSIS data, only twenty-six agencies had MoUs with NIRA while forty-one did not have any.", "page": 195, "level": 4}}, {"headings_1": {"content": "b) Irregular access and use of NIRA Information service without a valid Memorandum", "page": 195, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "c) Revenue loss due to Laxity in the enforcement of third-party obligations relating", "metadata": {"headings": [{"headings_0": {"content": "c) Revenue loss due to Laxity in the enforcement of third-party obligations relating", "page": 195, "level": 2}}, {"headings_1": {"content": "Out of the sixty-seven entities that are connected and share citizenry NSIS data, only twenty-six agencies had MoUs with NIRA while forty-one did not have any.", "page": 195, "level": 4}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to the usage of data", "metadata": {"headings": [{"headings_0": {"content": "c) Revenue loss due to Laxity in the enforcement of third-party obligations relating", "page": 195, "level": 2}}, {"headings_1": {"content": "Out of the sixty-seven entities that are connected and share citizenry NSIS data, only twenty-six agencies had MoUs with NIRA while forty-one did not have any.", "page": 195, "level": 4}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted a significant variance of UGX.5,350,144,980 between the amount that was due to NIRA and actual collections from those agencies using NIRA NSIS data Failure to develop guidelines for information access hinders appraisal of the", "metadata": {"headings": [{"headings_0": {"content": "I noted a significant variance of UGX.5,350,144,980 between the amount that was due to NIRA and actual collections from those agencies using NIRA NSIS data Failure to develop guidelines for information access hinders appraisal of the", "page": 195, "level": 4}}, {"headings_1": {"content": "c) Revenue loss due to Laxity in the enforcement of third-party obligations relating", "page": 195, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "process and procedures for compliance purposes. In addition, in the absence of", "metadata": {"headings": [{"headings_0": {"content": "I noted a significant variance of UGX.5,350,144,980 between the amount that was due to NIRA and actual collections from those agencies using NIRA NSIS data Failure to develop guidelines for information access hinders appraisal of the", "page": 195, "level": 4}}, {"headings_1": {"content": "c) Revenue loss due to Laxity in the enforcement of third-party obligations relating", "page": 195, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "an MoU signed with these agencies, the National Register is at great risk of", "metadata": {"headings": [{"headings_0": {"content": "an MoU signed with these agencies, the National Register is at great risk of", "page": 195, "level": 2}}, {"headings_1": {"content": "I noted a significant variance of UGX.5,350,144,980 between the amount that was due to NIRA and actual collections from those agencies using NIRA NSIS data Failure to develop guidelines for information access hinders appraisal of the", "page": 195, "level": 4}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "unauthorized access and breach of confidentiality and may also result in loss of", "metadata": {"headings": [{"headings_0": {"content": "an MoU signed with these agencies, the National Register is at great risk of", "page": 195, "level": 2}}, {"headings_1": {"content": "I noted a significant variance of UGX.5,350,144,980 between the amount that was due to NIRA and actual collections from those agencies using NIRA NSIS data Failure to develop guidelines for information access hinders appraisal of the", "page": 195, "level": 4}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "NTR.", "metadata": {"headings": [{"headings_0": {"content": "NTR.", "page": 195, "level": 2}}, {"headings_1": {"content": "an MoU signed with these agencies, the National Register is at great risk of", "page": 195, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management noted that the usage of data by all the agencies referred to had been exempted from paying fees by the Minister in accordance with the Registration of", "metadata": {"headings": [{"headings_0": {"content": "Management noted that the usage of data by all the agencies referred to had been exempted from paying fees by the Minister in accordance with the Registration of", "page": 195, "level": 4}}, {"headings_1": {"content": "NTR.", "page": 195, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Persons Act, 2015. Management added that guidelines for access levels have been", "metadata": {"headings": [{"headings_0": {"content": "Management noted that the usage of data by all the agencies referred to had been exempted from paying fees by the Minister in accordance with the Registration of", "page": 195, "level": 4}}, {"headings_1": {"content": "NTR.", "page": 195, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "developed and submitted to Solicitor General for review.", "metadata": {"headings": [{"headings_0": {"content": "developed and submitted to Solicitor General for review.", "page": 195, "level": 2}}, {"headings_1": {"content": "Management noted that the usage of data by all the agencies referred to had been exempted from paying fees by the Minister in accordance with the Registration of", "page": 195, "level": 4}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Management to ensure that all agencies with access to and using NIRA data have valid MoUs. In addition, Management should develop guidelines to ensure work complies with the requirements of the Regulations.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to ensure that all agencies with access to and using NIRA data have valid MoUs. In addition, Management should develop guidelines to ensure work complies with the requirements of the Regulations.", "page": 195, "level": 4}}, {"headings_1": {"content": "developed and submitted to Solicitor General for review.", "page": 195, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "xiii. Failure by NIRA to execute its mandate on the registration of resident aliens", "metadata": {"headings": [{"headings_0": {"content": "xiii. Failure by NIRA to execute its mandate on the registration of resident aliens", "page": 195, "level": 8}}, {"headings_1": {"content": "I advised Management to ensure that all agencies with access to and using NIRA data have valid MoUs. In addition, Management should develop guidelines to ensure work complies with the requirements of the Regulations.", "page": 195, "level": 4}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "NIRA was not executing its mandate of registering the resident Aliens in the country. As a result, the information presented for the audit revealed that the authority failed to collect USD.14,780,000 that was budgeted NTR in that regard. Failure to utilise Alien registration NSIS functionality makes the system underutilised", "metadata": {"headings": [{"headings_0": {"content": "NIRA was not executing its mandate of registering the resident Aliens in the country. As a result, the information presented for the audit revealed that the authority failed to collect USD.14,780,000 that was budgeted NTR in that regard. Failure to utilise Alien registration NSIS functionality makes the system underutilised", "page": 195, "level": 4}}, {"headings_1": {"content": "xiii. Failure by NIRA to execute its mandate on the registration of resident aliens", "page": 195, "level": 8}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and could lead to loss of revenue.", "metadata": {"headings": [{"headings_0": {"content": "NIRA was not executing its mandate of registering the resident Aliens in the country. As a result, the information presented for the audit revealed that the authority failed to collect USD.14,780,000 that was budgeted NTR in that regard. Failure to utilise Alien registration NSIS functionality makes the system underutilised", "page": 195, "level": 4}}, {"headings_1": {"content": "xiii. Failure by NIRA to execute its mandate on the registration of resident aliens", "page": 195, "level": 8}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Alien registration functionality was not fully completed by the previous vendor, it", "metadata": {"headings": [{"headings_0": {"content": "The Alien registration functionality was not fully completed by the previous vendor, it", "page": 195, "level": 2}}, {"headings_1": {"content": "NIRA was not executing its mandate of registering the resident Aliens in the country. As a result, the information presented for the audit revealed that the authority failed to collect USD.14,780,000 that was budgeted NTR in that regard. Failure to utilise Alien registration NSIS functionality makes the system underutilised", "page": 195, "level": 4}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "was stopping at data processing and assigning Alien Identification Number. The new system will cater for it.", "metadata": {"headings": [{"headings_0": {"content": "The Alien registration functionality was not fully completed by the previous vendor, it", "page": 195, "level": 2}}, {"headings_1": {"content": "NIRA was not executing its mandate of registering the resident Aliens in the country. As a result, the information presented for the audit revealed that the authority failed to collect USD.14,780,000 that was budgeted NTR in that regard. Failure to utilise Alien registration NSIS functionality makes the system underutilised", "page": 195, "level": 4}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that the functionality is implemented as", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the functionality is implemented as", "page": 195, "level": 2}}, {"headings_1": {"content": "The Alien registration functionality was not fully completed by the previous vendor, it", "page": 195, "level": 2}}], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "planned in the new system. \n178", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the functionality is implemented as", "page": 195, "level": 2}}, {"headings_1": {"content": "The Alien registration functionality was not fully completed by the previous vendor, it", "page": 195, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the functionality is implemented as", "page": 195, "level": 2}}, {"headings_1": {"content": "The Alien registration functionality was not fully completed by the previous vendor, it", "page": 195, "level": 2}}]], "page": 195, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.2.2. Information systems audit of the Programme Budgeting System (PBS) at the Ministry of Finance, Planning, and Economic Development (MOFPED)", "metadata": {"headings": [{"headings_0": {"content": "4.2.2. Information systems audit of the Programme Budgeting System (PBS) at the Ministry of Finance, Planning, and Economic Development (MOFPED)", "page": 196, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the functionality is implemented as", "page": 195, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Government of Uganda has been implementing reforms in the national budgeting", "metadata": {"headings": [{"headings_0": {"content": "4.2.2. Information systems audit of the Programme Budgeting System (PBS) at the Ministry of Finance, Planning, and Economic Development (MOFPED)", "page": 196, "level": 8}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the functionality is implemented as", "page": 195, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "system spearheaded by the Ministry of Finance, Planning, and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "system spearheaded by the Ministry of Finance, Planning, and Economic Development", "page": 196, "level": 2}}, {"headings_1": {"content": "4.2.2. Information systems audit of the Programme Budgeting System (PBS) at the Ministry of Finance, Planning, and Economic Development (MOFPED)", "page": 196, "level": 8}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(MOFPED). The budget system has evolved from the input budgeting approach, Output", "metadata": {"headings": [{"headings_0": {"content": "system spearheaded by the Ministry of Finance, Planning, and Economic Development", "page": 196, "level": 2}}, {"headings_1": {"content": "4.2.2. Information systems audit of the Programme Budgeting System (PBS) at the Ministry of Finance, Planning, and Economic Development (MOFPED)", "page": 196, "level": 8}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Oriented Budgeting (OOB) model and to outcome budgeting model to enhance effectiveness, accountability and transparency in Government. The OOB was first", "metadata": {"headings": [{"headings_0": {"content": "Oriented Budgeting (OOB) model and to outcome budgeting model to enhance effectiveness, accountability and transparency in Government. The OOB was first", "page": 196, "level": 4}}, {"headings_1": {"content": "system spearheaded by the Ministry of Finance, Planning, and Economic Development", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implemented using a standalone Output Budgeting Tool (OBT) system based on a", "metadata": {"headings": [{"headings_0": {"content": "Oriented Budgeting (OOB) model and to outcome budgeting model to enhance effectiveness, accountability and transparency in Government. The OOB was first", "page": 196, "level": 4}}, {"headings_1": {"content": "system spearheaded by the Ministry of Finance, Planning, and Economic Development", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Microsoft Access platform. The Ministry is currently implementing the Outcome", "metadata": {"headings": [{"headings_0": {"content": "Microsoft Access platform. The Ministry is currently implementing the Outcome", "page": 196, "level": 2}}, {"headings_1": {"content": "Oriented Budgeting (OOB) model and to outcome budgeting model to enhance effectiveness, accountability and transparency in Government. The OOB was first", "page": 196, "level": 4}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Budgeting System based on NDP III outcomes.", "metadata": {"headings": [{"headings_0": {"content": "Microsoft Access platform. The Ministry is currently implementing the Outcome", "page": 196, "level": 2}}, {"headings_1": {"content": "Oriented Budgeting (OOB) model and to outcome budgeting model to enhance effectiveness, accountability and transparency in Government. The OOB was first", "page": 196, "level": 4}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Standalone OBT Microsoft Access-based Platform had challenges, such as; Manual budget consolidation; Inability to perform comparability; inadequate automation of", "metadata": {"headings": [{"headings_0": {"content": "The Standalone OBT Microsoft Access-based Platform had challenges, such as; Manual budget consolidation; Inability to perform comparability; inadequate automation of", "page": 196, "level": 4}}, {"headings_1": {"content": "Microsoft Access platform. The Ministry is currently implementing the Outcome", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "updates and upgrades; decentralised database management and absence of interfaces and integration with other systems.", "metadata": {"headings": [{"headings_0": {"content": "The Standalone OBT Microsoft Access-based Platform had challenges, such as; Manual budget consolidation; Inability to perform comparability; inadequate automation of", "page": 196, "level": 4}}, {"headings_1": {"content": "Microsoft Access platform. The Ministry is currently implementing the Outcome", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In FY 2018/19, the Government implemented the Programme Based Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "In FY 2018/19, the Government implemented the Programme Based Budgeting System", "page": 196, "level": 2}}, {"headings_1": {"content": "The Standalone OBT Microsoft Access-based Platform had challenges, such as; Manual budget consolidation; Inability to perform comparability; inadequate automation of", "page": 196, "level": 4}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(PBB) to overcome the above challenges and strengthen the link between Government Strategic Objectives stated in the National Development Plan (NDP) II. The Programme Budgeting System (PBS) with a centralised database and application to perform budget preparations and reporting functions with effect FY 2017/18 to address the challenges paused by the OBT is being implemented. The PBS was rolled out to all MDAs including", "metadata": {"headings": [{"headings_0": {"content": "In FY 2018/19, the Government implemented the Programme Based Budgeting System", "page": 196, "level": 2}}, {"headings_1": {"content": "The Standalone OBT Microsoft Access-based Platform had challenges, such as; Manual budget consolidation; Inability to perform comparability; inadequate automation of", "page": 196, "level": 4}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Missions and later, the Local Governments starting FY 2018/19.", "metadata": {"headings": [{"headings_0": {"content": "Missions and later, the Local Governments starting FY 2018/19.", "page": 196, "level": 2}}, {"headings_1": {"content": "In FY 2018/19, the Government implemented the Programme Based Budgeting System", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Specific objectives of the PBS include;", "metadata": {"headings": [{"headings_0": {"content": "Missions and later, the Local Governments starting FY 2018/19.", "page": 196, "level": 2}}, {"headings_1": {"content": "In FY 2018/19, the Government implemented the Programme Based Budgeting System", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a) Ease and automate the consolidation of budget frameworks papers, estimates,", "metadata": {"headings": [{"headings_0": {"content": "a) Ease and automate the consolidation of budget frameworks papers, estimates,", "page": 196, "level": 2}}, {"headings_1": {"content": "Missions and later, the Local Governments starting FY 2018/19.", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and budget execution reports across MDAs;", "metadata": {"headings": [{"headings_0": {"content": "a) Ease and automate the consolidation of budget frameworks papers, estimates,", "page": 196, "level": 2}}, {"headings_1": {"content": "Missions and later, the Local Governments starting FY 2018/19.", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 196, "level": 2}}, {"headings_1": {"content": "a) Ease and automate the consolidation of budget frameworks papers, estimates,", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Automate exchange of data with other systems such as IFMS and IPPS;", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 196, "level": 2}}, {"headings_1": {"content": "a) Ease and automate the consolidation of budget frameworks papers, estimates,", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 196, "level": 2}}, {"headings_1": {"content": "b)", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Provide access to historical budget data by users within MDAs and LGs;", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 196, "level": 2}}, {"headings_1": {"content": "b)", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "d) Enable central management and maintenance of the application; e) Improve security management by restricting user access appropriately and", "metadata": {"headings": [{"headings_0": {"content": "d) Enable central management and maintenance of the application; e) Improve security management by restricting user access appropriately and", "page": 196, "level": 4}}, {"headings_1": {"content": "c)", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "delineating roles and responsibilities on the system among users;", "metadata": {"headings": [{"headings_0": {"content": "d) Enable central management and maintenance of the application; e) Improve security management by restricting user access appropriately and", "page": 196, "level": 4}}, {"headings_1": {"content": "c)", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "f) Access from any point with an internet connection.", "metadata": {"headings": [{"headings_0": {"content": "f) Access from any point with an internet connection.", "page": 196, "level": 4}}, {"headings_1": {"content": "d) Enable central management and maintenance of the application; e) Improve security management by restricting user access appropriately and", "page": 196, "level": 4}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In addition, the PBS was enhanced to accommodate the changes to the new chart of", "metadata": {"headings": [{"headings_0": {"content": "In addition, the PBS was enhanced to accommodate the changes to the new chart of", "page": 196, "level": 2}}, {"headings_1": {"content": "f) Access from any point with an internet connection.", "page": 196, "level": 4}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "accounts to facilitate the implementation of the National Development Plan (NDP) III. As a result, by the time of the audit, the system was undergoing enhancement of its features.", "metadata": {"headings": [{"headings_0": {"content": "In addition, the PBS was enhanced to accommodate the changes to the new chart of", "page": 196, "level": 2}}, {"headings_1": {"content": "f) Access from any point with an internet connection.", "page": 196, "level": 4}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I undertook the review of the system to assess the adequacy and effectiveness of the", "metadata": {"headings": [{"headings_0": {"content": "I undertook the review of the system to assess the adequacy and effectiveness of the", "page": 196, "level": 2}}, {"headings_1": {"content": "In addition, the PBS was enhanced to accommodate the changes to the new chart of", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "application, database, operating system and storage controls, and physical computing", "metadata": {"headings": [{"headings_0": {"content": "I undertook the review of the system to assess the adequacy and effectiveness of the", "page": 196, "level": 2}}, {"headings_1": {"content": "In addition, the PBS was enhanced to accommodate the changes to the new chart of", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "environment. Below are the redacted findings which exclude sensitive application and", "metadata": {"headings": [{"headings_0": {"content": "environment. Below are the redacted findings which exclude sensitive application and", "page": 196, "level": 2}}, {"headings_1": {"content": "I undertook the review of the system to assess the adequacy and effectiveness of the", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "database control weaknesses;", "metadata": {"headings": [{"headings_0": {"content": "environment. Below are the redacted findings which exclude sensitive application and", "page": 196, "level": 2}}, {"headings_1": {"content": "I undertook the review of the system to assess the adequacy and effectiveness of the", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 196, "level": 3}}, {"headings_1": {"content": "environment. Below are the redacted findings which exclude sensitive application and", "page": 196, "level": 2}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Absence of an IT Strategic Plan \nMoFPED relies heavily on ICT to deliver services through the management and allocation of public resources, monitoring the utilization and accountability of public", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 196, "level": 3}}, {"headings_1": {"content": "environment. Below are the redacted findings which exclude sensitive application and", "page": 196, "level": 2}}, [{"headings_0": {"content": "i.", "page": 196, "level": 3}}, {"headings_1": {"content": "environment. Below are the redacted findings which exclude sensitive application and", "page": 196, "level": 2}}]], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "funds. However, despite its reliance on ICT, it does not have a specific ICT strategic", "metadata": {"headings": [{"headings_0": {"content": "funds. However, despite its reliance on ICT, it does not have a specific ICT strategic", "page": 196, "level": 2}}, {"headings_1": {"content": "i.", "page": 196, "level": 3}}], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "plan to guide the ICT investment. \n179", "metadata": {"headings": [{"headings_0": {"content": "funds. However, despite its reliance on ICT, it does not have a specific ICT strategic", "page": 196, "level": 2}}, {"headings_1": {"content": "i.", "page": 196, "level": 3}}, [{"headings_0": {"content": "funds. However, despite its reliance on ICT, it does not have a specific ICT strategic", "page": 196, "level": 2}}, {"headings_1": {"content": "i.", "page": 196, "level": 3}}]], "page": 196, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Consequently, the absence of a strategic plan for MoFPED ICT services led to;", "metadata": {"headings": [{"headings_0": {"content": "Consequently, the absence of a strategic plan for MoFPED ICT services led to;", "page": 197, "level": 2}}, {"headings_1": {"content": "funds. However, despite its reliance on ICT, it does not have a specific ICT strategic", "page": 196, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Adhoc IT investment decisions", "metadata": {"headings": [{"headings_0": {"content": "Consequently, the absence of a strategic plan for MoFPED ICT services led to;", "page": 197, "level": 2}}, {"headings_1": {"content": "funds. However, despite its reliance on ICT, it does not have a specific ICT strategic", "page": 196, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Creating misalignment between IT initiatives and the Ministry's business strategy", "metadata": {"headings": [{"headings_0": {"content": "b) Creating misalignment between IT initiatives and the Ministry's business strategy", "page": 197, "level": 4}}, {"headings_1": {"content": "Consequently, the absence of a strategic plan for MoFPED ICT services led to;", "page": 197, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and priorities", "metadata": {"headings": [{"headings_0": {"content": "b) Creating misalignment between IT initiatives and the Ministry's business strategy", "page": 197, "level": 4}}, {"headings_1": {"content": "Consequently, the absence of a strategic plan for MoFPED ICT services led to;", "page": 197, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c) Frustrating monitoring of service levels and service improvement. d)", "metadata": {"headings": [{"headings_0": {"content": "c) Frustrating monitoring of service levels and service improvement. d)", "page": 197, "level": 4}}, {"headings_1": {"content": "b) Creating misalignment between IT initiatives and the Ministry's business strategy", "page": 197, "level": 4}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Increased costs of ICT management.", "metadata": {"headings": [{"headings_0": {"content": "c) Frustrating monitoring of service levels and service improvement. d)", "page": 197, "level": 4}}, {"headings_1": {"content": "b) Creating misalignment between IT initiatives and the Ministry's business strategy", "page": 197, "level": 4}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "e) Duplication of systems and hiring similar Human Resources.", "metadata": {"headings": [{"headings_0": {"content": "e) Duplication of systems and hiring similar Human Resources.", "page": 197, "level": 4}}, {"headings_1": {"content": "c) Frustrating monitoring of service levels and service improvement. d)", "page": 197, "level": 4}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management explained that the management of IT systems is based on individual", "metadata": {"headings": [{"headings_0": {"content": "e) Duplication of systems and hiring similar Human Resources.", "page": 197, "level": 4}}, {"headings_1": {"content": "c) Frustrating monitoring of service levels and service improvement. d)", "page": 197, "level": 4}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "departmental ICT plans. The Ministry is in the process of consolidating all ICT systems.", "metadata": {"headings": [{"headings_0": {"content": "departmental ICT plans. The Ministry is in the process of consolidating all ICT systems.", "page": 197, "level": 2}}, {"headings_1": {"content": "e) Duplication of systems and hiring similar Human Resources.", "page": 197, "level": 4}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Thereafter, will develop the IT Strategic Plan by the end of the first half of this Financial", "metadata": {"headings": [{"headings_0": {"content": "departmental ICT plans. The Ministry is in the process of consolidating all ICT systems.", "page": 197, "level": 2}}, {"headings_1": {"content": "e) Duplication of systems and hiring similar Human Resources.", "page": 197, "level": 4}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Year.", "metadata": {"headings": [{"headings_0": {"content": "Year.", "page": 197, "level": 2}}, {"headings_1": {"content": "departmental ICT plans. The Ministry is in the process of consolidating all ICT systems.", "page": 197, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Management to develop, adopt and implement a comprehensive", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to develop, adopt and implement a comprehensive", "page": 197, "level": 2}}, {"headings_1": {"content": "Year.", "page": 197, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "strategy/strategic plan with the involvement of all stakeholders.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to develop, adopt and implement a comprehensive", "page": 197, "level": 2}}, {"headings_1": {"content": "Year.", "page": 197, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ii. Inappropriate Reporting Line for IT Contract Staff", "metadata": {"headings": [{"headings_0": {"content": "ii. Inappropriate Reporting Line for IT Contract Staff", "page": 197, "level": 1}}, {"headings_1": {"content": "I advised Management to develop, adopt and implement a comprehensive", "page": 197, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The ICT structures of any organisation define employee hierarchy to ease coordination and decision-making in achieving the overall organisation objectives.", "metadata": {"headings": [{"headings_0": {"content": "ii. Inappropriate Reporting Line for IT Contract Staff", "page": 197, "level": 1}}, {"headings_1": {"content": "I advised Management to develop, adopt and implement a comprehensive", "page": 197, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management through Resource Enhancement and Accountability Programme (REAP), recruited seven (7) IT, staff, with two-year renewable contracts to manage the PBS.", "metadata": {"headings": [{"headings_0": {"content": "Management through Resource Enhancement and Accountability Programme (REAP), recruited seven (7) IT, staff, with two-year renewable contracts to manage the PBS.", "page": 197, "level": 4}}, {"headings_1": {"content": "ii. Inappropriate Reporting Line for IT Contract Staff", "page": 197, "level": 1}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The IT staff are categorised as IT Specialists, System Administrators and Systems Officers. A review of the structure and employee responsibilities revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "Management through Resource Enhancement and Accountability Programme (REAP), recruited seven (7) IT, staff, with two-year renewable contracts to manage the PBS.", "page": 197, "level": 4}}, {"headings_1": {"content": "ii. Inappropriate Reporting Line for IT Contract Staff", "page": 197, "level": 1}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The PBS IT staffs were limited to only supporting the Budget Directorate, rather", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The PBS IT staffs were limited to only supporting the Budget Directorate, rather", "page": 197, "level": 2}}, {"headings_1": {"content": "Management through Resource Enhancement and Accountability Programme (REAP), recruited seven (7) IT, staff, with two-year renewable contracts to manage the PBS.", "page": 197, "level": 4}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "than the entire Ministry.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The PBS IT staffs were limited to only supporting the Budget Directorate, rather", "page": 197, "level": 2}}, {"headings_1": {"content": "Management through Resource Enhancement and Accountability Programme (REAP), recruited seven (7) IT, staff, with two-year renewable contracts to manage the PBS.", "page": 197, "level": 4}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Some of the staff had specialised skills and expertise like application", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Some of the staff had specialised skills and expertise like application", "page": 197, "level": 2}}, {"headings_1": {"content": "\uf0b7 The PBS IT staffs were limited to only supporting the Budget Directorate, rather", "page": 197, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "development and business process analysis that could be applied to support the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Some of the staff had specialised skills and expertise like application", "page": 197, "level": 2}}, {"headings_1": {"content": "\uf0b7 The PBS IT staffs were limited to only supporting the Budget Directorate, rather", "page": 197, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "PBS and other systems owned by the Ministry, however, updates of PBS are still", "metadata": {"headings": [{"headings_0": {"content": "PBS and other systems owned by the Ministry, however, updates of PBS are still", "page": 197, "level": 2}}, {"headings_1": {"content": "\uf0b7 Some of the staff had specialised skills and expertise like application", "page": 197, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "outsourced.", "metadata": {"headings": [{"headings_0": {"content": "PBS and other systems owned by the Ministry, however, updates of PBS are still", "page": 197, "level": 2}}, {"headings_1": {"content": "\uf0b7 Some of the staff had specialised skills and expertise like application", "page": 197, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The said staff report to the Director Budget and Commissioner Budget Policy and Department Evaluation, contrary to the macro human resource structure of MoFPED which categorises them under Management of Information Systems.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The said staff report to the Director Budget and Commissioner Budget Policy and Department Evaluation, contrary to the macro human resource structure of MoFPED which categorises them under Management of Information Systems.", "page": 197, "level": 4}}, {"headings_1": {"content": "PBS and other systems owned by the Ministry, however, updates of PBS are still", "page": 197, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I further noted that the IFMS IT staff also report to the Accountant General instead of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The said staff report to the Director Budget and Commissioner Budget Policy and Department Evaluation, contrary to the macro human resource structure of MoFPED which categorises them under Management of Information Systems.", "page": 197, "level": 4}}, {"headings_1": {"content": "PBS and other systems owned by the Ministry, however, updates of PBS are still", "page": 197, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "reporting to the centralised ICT Structure Director MIS.", "metadata": {"headings": [{"headings_0": {"content": "reporting to the centralised ICT Structure Director MIS.", "page": 197, "level": 2}}, {"headings_1": {"content": "\uf0b7 The said staff report to the Director Budget and Commissioner Budget Policy and Department Evaluation, contrary to the macro human resource structure of MoFPED which categorises them under Management of Information Systems.", "page": 197, "level": 4}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "This implies that the ICT investments are not centralised and are implemented at a departmental level exposing the Ministry to the risk of duplication and wastage of", "metadata": {"headings": [{"headings_0": {"content": "This implies that the ICT investments are not centralised and are implemented at a departmental level exposing the Ministry to the risk of duplication and wastage of", "page": 197, "level": 4}}, {"headings_1": {"content": "reporting to the centralised ICT Structure Director MIS.", "page": 197, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "resources. In addition, there is a misalignment of ICT development with Ministry business functions. \nManagement explained that the Ministry in consultation with the Ministry of Public", "metadata": {"headings": [{"headings_0": {"content": "This implies that the ICT investments are not centralised and are implemented at a departmental level exposing the Ministry to the risk of duplication and wastage of", "page": 197, "level": 4}}, {"headings_1": {"content": "reporting to the centralised ICT Structure Director MIS.", "page": 197, "level": 2}}, [{"headings_0": {"content": "This implies that the ICT investments are not centralised and are implemented at a departmental level exposing the Ministry to the risk of duplication and wastage of", "page": 197, "level": 4}}, {"headings_1": {"content": "reporting to the centralised ICT Structure Director MIS.", "page": 197, "level": 2}}]], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Service and the Ministry of ICT will streamline the ICT staffing structure, as", "metadata": {"headings": [{"headings_0": {"content": "Service and the Ministry of ICT will streamline the ICT staffing structure, as", "page": 197, "level": 2}}, {"headings_1": {"content": "This implies that the ICT investments are not centralised and are implemented at a departmental level exposing the Ministry to the risk of duplication and wastage of", "page": 197, "level": 4}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "recommended. \nI advised Management to consider the integration of ICT development into one", "metadata": {"headings": [{"headings_0": {"content": "Service and the Ministry of ICT will streamline the ICT staffing structure, as", "page": 197, "level": 2}}, {"headings_1": {"content": "This implies that the ICT investments are not centralised and are implemented at a departmental level exposing the Ministry to the risk of duplication and wastage of", "page": 197, "level": 4}}, [{"headings_0": {"content": "Service and the Ministry of ICT will streamline the ICT staffing structure, as", "page": 197, "level": 2}}, {"headings_1": {"content": "This implies that the ICT investments are not centralised and are implemented at a departmental level exposing the Ministry to the risk of duplication and wastage of", "page": 197, "level": 4}}]], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "department to rationalise investment and human resources. This will further enhance", "metadata": {"headings": [{"headings_0": {"content": "department to rationalise investment and human resources. This will further enhance", "page": 197, "level": 2}}, {"headings_1": {"content": "Service and the Ministry of ICT will streamline the ICT staffing structure, as", "page": 197, "level": 2}}], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "system integration and efficient support and maintenance of systems. \n180", "metadata": {"headings": [{"headings_0": {"content": "department to rationalise investment and human resources. This will further enhance", "page": 197, "level": 2}}, {"headings_1": {"content": "Service and the Ministry of ICT will streamline the ICT staffing structure, as", "page": 197, "level": 2}}, [{"headings_0": {"content": "department to rationalise investment and human resources. This will further enhance", "page": 197, "level": 2}}, {"headings_1": {"content": "Service and the Ministry of ICT will streamline the ICT staffing structure, as", "page": 197, "level": 2}}]], "page": 197, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iii. Non-performance of IT risk assessment and management", "metadata": {"headings": [{"headings_0": {"content": "iii. Non-performance of IT risk assessment and management", "page": 198, "level": 8}}, {"headings_1": {"content": "department to rationalise investment and human resources. This will further enhance", "page": 197, "level": 2}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Performance of IT risk assessment and management on a recurrent basis is critical for the successful implementation of IT solutions. The practice determines the likelihood", "metadata": {"headings": [{"headings_0": {"content": "Performance of IT risk assessment and management on a recurrent basis is critical for the successful implementation of IT solutions. The practice determines the likelihood", "page": 198, "level": 4}}, {"headings_1": {"content": "iii. Non-performance of IT risk assessment and management", "page": 198, "level": 8}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and impact of identified risks and then designs responses to the risks identified, including the performance of a cost-benefit analysis and assigning responsibility for execution.", "metadata": {"headings": [{"headings_0": {"content": "Performance of IT risk assessment and management on a recurrent basis is critical for the successful implementation of IT solutions. The practice determines the likelihood", "page": 198, "level": 4}}, {"headings_1": {"content": "iii. Non-performance of IT risk assessment and management", "page": 198, "level": 8}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "During the audit, I observed that risk assessment with regard to the implementation and utilization of PBS had not been performed. PBS shares information across other systems such as IFMS, and IPPS with different risk exposure and there are", "metadata": {"headings": [{"headings_0": {"content": "During the audit, I observed that risk assessment with regard to the implementation and utilization of PBS had not been performed. PBS shares information across other systems such as IFMS, and IPPS with different risk exposure and there are", "page": 198, "level": 4}}, {"headings_1": {"content": "Performance of IT risk assessment and management on a recurrent basis is critical for the successful implementation of IT solutions. The practice determines the likelihood", "page": 198, "level": 4}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "dependencies among critical business processes, applications and other integral information systems and IT infrastructure components that are subject to risk and vulnerabilities.", "metadata": {"headings": [{"headings_0": {"content": "During the audit, I observed that risk assessment with regard to the implementation and utilization of PBS had not been performed. PBS shares information across other systems such as IFMS, and IPPS with different risk exposure and there are", "page": 198, "level": 4}}, {"headings_1": {"content": "Performance of IT risk assessment and management on a recurrent basis is critical for the successful implementation of IT solutions. The practice determines the likelihood", "page": 198, "level": 4}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In addition, the IT environment is very dynamic and susceptible to vulnerabilities like", "metadata": {"headings": [{"headings_0": {"content": "In addition, the IT environment is very dynamic and susceptible to vulnerabilities like", "page": 198, "level": 2}}, {"headings_1": {"content": "During the audit, I observed that risk assessment with regard to the implementation and utilization of PBS had not been performed. PBS shares information across other systems such as IFMS, and IPPS with different risk exposure and there are", "page": 198, "level": 4}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "cyber-attacks and disruptions which may lead to disaster and unavailability of services if the risks are not managed adequately in a proactive rather than reactive approach.", "metadata": {"headings": [{"headings_0": {"content": "In addition, the IT environment is very dynamic and susceptible to vulnerabilities like", "page": 198, "level": 2}}, {"headings_1": {"content": "During the audit, I observed that risk assessment with regard to the implementation and utilization of PBS had not been performed. PBS shares information across other systems such as IFMS, and IPPS with different risk exposure and there are", "page": 198, "level": 4}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This was attributed to the lack of a risk management strategy/policy that would be", "metadata": {"headings": [{"headings_0": {"content": "This was attributed to the lack of a risk management strategy/policy that would be", "page": 198, "level": 2}}, {"headings_1": {"content": "In addition, the IT environment is very dynamic and susceptible to vulnerabilities like", "page": 198, "level": 2}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "based on undertaking assessments.", "metadata": {"headings": [{"headings_0": {"content": "This was attributed to the lack of a risk management strategy/policy that would be", "page": 198, "level": 2}}, {"headings_1": {"content": "In addition, the IT environment is very dynamic and susceptible to vulnerabilities like", "page": 198, "level": 2}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management explained that the PBS system is hosted on the IFMS infrastructure and its benefits from the IT security policy of the IFMS data centre. Equally, the Government of Uganda (G.O.U) Risk Management Strategy (2018) outlines Technological Risks as one of the categories of risks to address. Further, the PBS relies on support from NITA-U and Uganda Police Force which conduct periodic security and", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the PBS system is hosted on the IFMS infrastructure and its benefits from the IT security policy of the IFMS data centre. Equally, the Government of Uganda (G.O.U) Risk Management Strategy (2018) outlines Technological Risks as one of the categories of risks to address. Further, the PBS relies on support from NITA-U and Uganda Police Force which conduct periodic security and", "page": 198, "level": 4}}, {"headings_1": {"content": "This was attributed to the lack of a risk management strategy/policy that would be", "page": 198, "level": 2}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "risk assessments.", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the PBS system is hosted on the IFMS infrastructure and its benefits from the IT security policy of the IFMS data centre. Equally, the Government of Uganda (G.O.U) Risk Management Strategy (2018) outlines Technological Risks as one of the categories of risks to address. Further, the PBS relies on support from NITA-U and Uganda Police Force which conduct periodic security and", "page": 198, "level": 4}}, {"headings_1": {"content": "This was attributed to the lack of a risk management strategy/policy that would be", "page": 198, "level": 2}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In addition, the Ministry explained that it is in the process of implementing Enterprise Risk Management and it is expected that this will improve the way risks are identified and managed throughout the different departments of the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "In addition, the Ministry explained that it is in the process of implementing Enterprise Risk Management and it is expected that this will improve the way risks are identified and managed throughout the different departments of the Ministry.", "page": 198, "level": 4}}, {"headings_1": {"content": "Management explained that the PBS system is hosted on the IFMS infrastructure and its benefits from the IT security policy of the IFMS data centre. Equally, the Government of Uganda (G.O.U) Risk Management Strategy (2018) outlines Technological Risks as one of the categories of risks to address. Further, the PBS relies on support from NITA-U and Uganda Police Force which conduct periodic security and", "page": 198, "level": 4}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Management to review its current risk management strategy or develop a separate IT Risk Assessment/Management framework that will guide the proactive", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to review its current risk management strategy or develop a separate IT Risk Assessment/Management framework that will guide the proactive", "page": 198, "level": 4}}, {"headings_1": {"content": "In addition, the Ministry explained that it is in the process of implementing Enterprise Risk Management and it is expected that this will improve the way risks are identified and managed throughout the different departments of the Ministry.", "page": 198, "level": 4}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "management of risk.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to review its current risk management strategy or develop a separate IT Risk Assessment/Management framework that will guide the proactive", "page": 198, "level": 4}}, {"headings_1": {"content": "In addition, the Ministry explained that it is in the process of implementing Enterprise Risk Management and it is expected that this will improve the way risks are identified and managed throughout the different departments of the Ministry.", "page": 198, "level": 4}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iv. Inadequate capacity of Internal Audit to review the operations of the PBS", "metadata": {"headings": [{"headings_0": {"content": "iv. Inadequate capacity of Internal Audit to review the operations of the PBS", "page": 198, "level": 8}}, {"headings_1": {"content": "I advised Management to review its current risk management strategy or develop a separate IT Risk Assessment/Management framework that will guide the proactive", "page": 198, "level": 4}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 48(b) of the Public Finance Management Act 2015 requires Internal Audit to", "metadata": {"headings": [{"headings_0": {"content": "Section 48(b) of the Public Finance Management Act 2015 requires Internal Audit to", "page": 198, "level": 2}}, {"headings_1": {"content": "iv. Inadequate capacity of Internal Audit to review the operations of the PBS", "page": 198, "level": 8}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "evaluate the effectiveness and contribute to the improvement of risk management processes of a vote.", "metadata": {"headings": [{"headings_0": {"content": "Section 48(b) of the Public Finance Management Act 2015 requires Internal Audit to", "page": 198, "level": 2}}, {"headings_1": {"content": "iv. Inadequate capacity of Internal Audit to review the operations of the PBS", "page": 198, "level": 8}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In line with the above, MoFPED has an Information Technology and Performance Audit Department which is tasked with reviewing IT systems that are used in the preparation of financial statements and assessment of the control environment of IT systems used", "metadata": {"headings": [{"headings_0": {"content": "In line with the above, MoFPED has an Information Technology and Performance Audit Department which is tasked with reviewing IT systems that are used in the preparation of financial statements and assessment of the control environment of IT systems used", "page": 198, "level": 4}}, {"headings_1": {"content": "Section 48(b) of the Public Finance Management Act 2015 requires Internal Audit to", "page": 198, "level": 2}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "across Government entities.", "metadata": {"headings": [{"headings_0": {"content": "In line with the above, MoFPED has an Information Technology and Performance Audit Department which is tasked with reviewing IT systems that are used in the preparation of financial statements and assessment of the control environment of IT systems used", "page": 198, "level": 4}}, {"headings_1": {"content": "Section 48(b) of the Public Finance Management Act 2015 requires Internal Audit to", "page": 198, "level": 2}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "However, I noted that the internal audit function lacks the capacity to review the PBS operations. I further noted that the PBS does not have an internal audit module to", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that the internal audit function lacks the capacity to review the PBS operations. I further noted that the PBS does not have an internal audit module to", "page": 198, "level": 4}}, {"headings_1": {"content": "In line with the above, MoFPED has an Information Technology and Performance Audit Department which is tasked with reviewing IT systems that are used in the preparation of financial statements and assessment of the control environment of IT systems used", "page": 198, "level": 4}}], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "facilitate regular internal audit reviews. \n181", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that the internal audit function lacks the capacity to review the PBS operations. I further noted that the PBS does not have an internal audit module to", "page": 198, "level": 4}}, {"headings_1": {"content": "In line with the above, MoFPED has an Information Technology and Performance Audit Department which is tasked with reviewing IT systems that are used in the preparation of financial statements and assessment of the control environment of IT systems used", "page": 198, "level": 4}}, [{"headings_0": {"content": "However, I noted that the internal audit function lacks the capacity to review the PBS operations. I further noted that the PBS does not have an internal audit module to", "page": 198, "level": 4}}, {"headings_1": {"content": "In line with the above, MoFPED has an Information Technology and Performance Audit Department which is tasked with reviewing IT systems that are used in the preparation of financial statements and assessment of the control environment of IT systems used", "page": 198, "level": 4}}]], "page": 198, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The lack of active participation in the internal audit function implies that there is no", "metadata": {"headings": [{"headings_0": {"content": "The lack of active participation in the internal audit function implies that there is no", "page": 199, "level": 2}}, {"headings_1": {"content": "However, I noted that the internal audit function lacks the capacity to review the PBS operations. I further noted that the PBS does not have an internal audit module to", "page": 198, "level": 4}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "timely detection of errors and identification of risks. \nManagement indicated that the Ministry has a Forensics, & Risk advisory department,", "metadata": {"headings": [{"headings_0": {"content": "The lack of active participation in the internal audit function implies that there is no", "page": 199, "level": 2}}, {"headings_1": {"content": "However, I noted that the internal audit function lacks the capacity to review the PBS operations. I further noted that the PBS does not have an internal audit module to", "page": 198, "level": 4}}, [{"headings_0": {"content": "The lack of active participation in the internal audit function implies that there is no", "page": 199, "level": 2}}, {"headings_1": {"content": "However, I noted that the internal audit function lacks the capacity to review the PBS operations. I further noted that the PBS does not have an internal audit module to", "page": 198, "level": 4}}]], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "which is in the process of developing the Enterprise Risk Management Frame Work, for the entire government, the IT systems inclusive.", "metadata": {"headings": [{"headings_0": {"content": "which is in the process of developing the Enterprise Risk Management Frame Work, for the entire government, the IT systems inclusive.", "page": 199, "level": 4}}, {"headings_1": {"content": "The lack of active participation in the internal audit function implies that there is no", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Furthermore, management explained that the IT & Performance Department has a", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, management explained that the IT & Performance Department has a", "page": 199, "level": 2}}, {"headings_1": {"content": "which is in the process of developing the Enterprise Risk Management Frame Work, for the entire government, the IT systems inclusive.", "page": 199, "level": 4}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "core team that was trained in IT audit and rolled out a plan to audit all systems in", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, management explained that the IT & Performance Department has a", "page": 199, "level": 2}}, {"headings_1": {"content": "which is in the process of developing the Enterprise Risk Management Frame Work, for the entire government, the IT systems inclusive.", "page": 199, "level": 4}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "government including the PBS. Internal audit staff will be made users on the PBS, as", "metadata": {"headings": [{"headings_0": {"content": "government including the PBS. Internal audit staff will be made users on the PBS, as", "page": 199, "level": 2}}, {"headings_1": {"content": "Furthermore, management explained that the IT & Performance Department has a", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "recommended.", "metadata": {"headings": [{"headings_0": {"content": "government including the PBS. Internal audit staff will be made users on the PBS, as", "page": 199, "level": 2}}, {"headings_1": {"content": "Furthermore, management explained that the IT & Performance Department has a", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I await the outcome of the Accounting Officer\u2019s actions.", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the Accounting Officer\u2019s actions.", "page": 199, "level": 2}}, {"headings_1": {"content": "government including the PBS. Internal audit staff will be made users on the PBS, as", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "v. Non-testing of the Data Backup", "metadata": {"headings": [{"headings_0": {"content": "v. Non-testing of the Data Backup", "page": 199, "level": 1}}, {"headings_1": {"content": "I await the outcome of the Accounting Officer\u2019s actions.", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Backup tests are conducted to verify the completeness and precision of the backup,", "metadata": {"headings": [{"headings_0": {"content": "Backup tests are conducted to verify the completeness and precision of the backup,", "page": 199, "level": 2}}, {"headings_1": {"content": "v. Non-testing of the Data Backup", "page": 199, "level": 1}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "appraise and evaluate the staff's capability to restore the backup and coordinate the recovery response process.", "metadata": {"headings": [{"headings_0": {"content": "Backup tests are conducted to verify the completeness and precision of the backup,", "page": 199, "level": 2}}, {"headings_1": {"content": "v. Non-testing of the Data Backup", "page": 199, "level": 1}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Whereas PBS backups were being undertaken at MoFPED, the backups were not being", "metadata": {"headings": [{"headings_0": {"content": "Whereas PBS backups were being undertaken at MoFPED, the backups were not being", "page": 199, "level": 2}}, {"headings_1": {"content": "Backup tests are conducted to verify the completeness and precision of the backup,", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "tested and documented to confirm the completeness and ability of staff to undertake recovery procedures should an adverse disruptive event occur.", "metadata": {"headings": [{"headings_0": {"content": "Whereas PBS backups were being undertaken at MoFPED, the backups were not being", "page": 199, "level": 2}}, {"headings_1": {"content": "Backup tests are conducted to verify the completeness and precision of the backup,", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "It may result in loss of data and uncoordinated disaster response in the event of", "metadata": {"headings": [{"headings_0": {"content": "It may result in loss of data and uncoordinated disaster response in the event of", "page": 199, "level": 2}}, {"headings_1": {"content": "Whereas PBS backups were being undertaken at MoFPED, the backups were not being", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "disruptions.", "metadata": {"headings": [{"headings_0": {"content": "It may result in loss of data and uncoordinated disaster response in the event of", "page": 199, "level": 2}}, {"headings_1": {"content": "Whereas PBS backups were being undertaken at MoFPED, the backups were not being", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management explained that regular backup tests are carried out and they are now", "metadata": {"headings": [{"headings_0": {"content": "Management explained that regular backup tests are carried out and they are now", "page": 199, "level": 2}}, {"headings_1": {"content": "It may result in loss of data and uncoordinated disaster response in the event of", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "documented. \nI advised Management to design procedures to undertake periodic recovery tests from backups and address any outcome of non-recovery of backed-up data.", "metadata": {"headings": [{"headings_0": {"content": "Management explained that regular backup tests are carried out and they are now", "page": 199, "level": 2}}, {"headings_1": {"content": "It may result in loss of data and uncoordinated disaster response in the event of", "page": 199, "level": 2}}, [{"headings_0": {"content": "Management explained that regular backup tests are carried out and they are now", "page": 199, "level": 2}}, {"headings_1": {"content": "It may result in loss of data and uncoordinated disaster response in the event of", "page": 199, "level": 2}}]], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "vi. Inadequate internal capacity to operate the system", "metadata": {"headings": [{"headings_0": {"content": "vi. Inadequate internal capacity to operate the system", "page": 199, "level": 8}}, {"headings_1": {"content": "Management explained that regular backup tests are carried out and they are now", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Section 12.1.14 and 12.1.15 of the proposal page 112 require the vendor to provide", "metadata": {"headings": [{"headings_0": {"content": "Section 12.1.14 and 12.1.15 of the proposal page 112 require the vendor to provide", "page": 199, "level": 2}}, {"headings_1": {"content": "vi. Inadequate internal capacity to operate the system", "page": 199, "level": 8}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "you with 1 month of onsite support after go-live implementation at the head office as well as one resource for 6 months to provide support to MoFPED. This was aimed at", "metadata": {"headings": [{"headings_0": {"content": "Section 12.1.14 and 12.1.15 of the proposal page 112 require the vendor to provide", "page": 199, "level": 2}}, {"headings_1": {"content": "vi. Inadequate internal capacity to operate the system", "page": 199, "level": 8}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "building the capacity of the in-house PBS team as well as facilitating knowledge", "metadata": {"headings": [{"headings_0": {"content": "building the capacity of the in-house PBS team as well as facilitating knowledge", "page": 199, "level": 2}}, {"headings_1": {"content": "Section 12.1.14 and 12.1.15 of the proposal page 112 require the vendor to provide", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "transfer.", "metadata": {"headings": [{"headings_0": {"content": "building the capacity of the in-house PBS team as well as facilitating knowledge", "page": 199, "level": 2}}, {"headings_1": {"content": "Section 12.1.14 and 12.1.15 of the proposal page 112 require the vendor to provide", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "However, I established that by May 2022, the project was still dependent on project", "metadata": {"headings": [{"headings_0": {"content": "However, I established that by May 2022, the project was still dependent on project", "page": 199, "level": 2}}, {"headings_1": {"content": "building the capacity of the in-house PBS team as well as facilitating knowledge", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "consultants, contrary to the provisions of the contract.", "metadata": {"headings": [{"headings_0": {"content": "However, I established that by May 2022, the project was still dependent on project", "page": 199, "level": 2}}, {"headings_1": {"content": "building the capacity of the in-house PBS team as well as facilitating knowledge", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In the circumstances, the intended capacity-building targets had not been achieved.", "metadata": {"headings": [{"headings_0": {"content": "In the circumstances, the intended capacity-building targets had not been achieved.", "page": 199, "level": 2}}, {"headings_1": {"content": "However, I established that by May 2022, the project was still dependent on project", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management indicated that;", "metadata": {"headings": [{"headings_0": {"content": "In the circumstances, the intended capacity-building targets had not been achieved.", "page": 199, "level": 2}}, {"headings_1": {"content": "However, I established that by May 2022, the project was still dependent on project", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 During support, when a complaint is raised by a system user, it is handled by the first level of support which is the Business and functional team in the Budget", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 During support, when a complaint is raised by a system user, it is handled by the first level of support which is the Business and functional team in the Budget", "page": 199, "level": 4}}, {"headings_1": {"content": "In the circumstances, the intended capacity-building targets had not been achieved.", "page": 199, "level": 2}}], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Policy and Evaluation Department (BPED). \n182", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 During support, when a complaint is raised by a system user, it is handled by the first level of support which is the Business and functional team in the Budget", "page": 199, "level": 4}}, {"headings_1": {"content": "In the circumstances, the intended capacity-building targets had not been achieved.", "page": 199, "level": 2}}, [{"headings_0": {"content": "\uf0b7 During support, when a complaint is raised by a system user, it is handled by the first level of support which is the Business and functional team in the Budget", "page": 199, "level": 4}}, {"headings_1": {"content": "In the circumstances, the intended capacity-building targets had not been achieved.", "page": 199, "level": 2}}]], "page": 199, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 On ascertaining that the issue is not user-related or due to data entry mistakes, it is referred to the PBS in-house IT team for assessment. \uf0b7 It is only issues that cannot be resolved at that level that is forwarded to the PBS", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 On ascertaining that the issue is not user-related or due to data entry mistakes, it is referred to the PBS in-house IT team for assessment. \uf0b7 It is only issues that cannot be resolved at that level that is forwarded to the PBS", "page": 200, "level": 4}}, {"headings_1": {"content": "\uf0b7 During support, when a complaint is raised by a system user, it is handled by the first level of support which is the Business and functional team in the Budget", "page": 199, "level": 4}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "consultants for further action. Minor issues are resolved within two (2) hours while major issues are fixed within 24 hours.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 On ascertaining that the issue is not user-related or due to data entry mistakes, it is referred to the PBS in-house IT team for assessment. \uf0b7 It is only issues that cannot be resolved at that level that is forwarded to the PBS", "page": 200, "level": 4}}, {"headings_1": {"content": "\uf0b7 During support, when a complaint is raised by a system user, it is handled by the first level of support which is the Business and functional team in the Budget", "page": 199, "level": 4}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Training of the in-house team is an ongoing process despite the continuous upgrades. The Ministry is currently rolling out capacity-building programmes. \uf0b7 With the stabilization of the system, the Internal IT team will be in a position to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Training of the in-house team is an ongoing process despite the continuous upgrades. The Ministry is currently rolling out capacity-building programmes. \uf0b7 With the stabilization of the system, the Internal IT team will be in a position to", "page": 200, "level": 4}}, {"headings_1": {"content": "\uf0b7 On ascertaining that the issue is not user-related or due to data entry mistakes, it is referred to the PBS in-house IT team for assessment. \uf0b7 It is only issues that cannot be resolved at that level that is forwarded to the PBS", "page": 200, "level": 4}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "fully take over maintenance and development activities with minimal support from the consultants.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Training of the in-house team is an ongoing process despite the continuous upgrades. The Ministry is currently rolling out capacity-building programmes. \uf0b7 With the stabilization of the system, the Internal IT team will be in a position to", "page": 200, "level": 4}}, {"headings_1": {"content": "\uf0b7 On ascertaining that the issue is not user-related or due to data entry mistakes, it is referred to the PBS in-house IT team for assessment. \uf0b7 It is only issues that cannot be resolved at that level that is forwarded to the PBS", "page": 200, "level": 4}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised Management to enhance internal capacity through knowledge transfer to", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to enhance internal capacity through knowledge transfer to", "page": 200, "level": 2}}, {"headings_1": {"content": "\uf0b7 Training of the in-house team is an ongoing process despite the continuous upgrades. The Ministry is currently rolling out capacity-building programmes. \uf0b7 With the stabilization of the system, the Internal IT team will be in a position to", "page": 200, "level": 4}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "local staff to ensure self-reliance and reduce the costs of system maintenance.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to enhance internal capacity through knowledge transfer to", "page": 200, "level": 2}}, {"headings_1": {"content": "\uf0b7 Training of the in-house team is an ongoing process despite the continuous upgrades. The Ministry is currently rolling out capacity-building programmes. \uf0b7 With the stabilization of the system, the Internal IT team will be in a position to", "page": 200, "level": 4}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "vii. Failure to comprehensively utilize Quality Assurance Services", "metadata": {"headings": [{"headings_0": {"content": "vii. Failure to comprehensively utilize Quality Assurance Services", "page": 200, "level": 8}}, {"headings_1": {"content": "I advised Management to enhance internal capacity through knowledge transfer to", "page": 200, "level": 2}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Quality Assurance services review results and deliverables within the different phases of the System Development Life Cycle (SDLC) and confirm compliance with the system", "metadata": {"headings": [{"headings_0": {"content": "Quality Assurance services review results and deliverables within the different phases of the System Development Life Cycle (SDLC) and confirm compliance with the system", "page": 200, "level": 4}}, {"headings_1": {"content": "vii. Failure to comprehensively utilize Quality Assurance Services", "page": 200, "level": 8}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "requirements, advise on deviations and recommend process improvements.", "metadata": {"headings": [{"headings_0": {"content": "Quality Assurance services review results and deliverables within the different phases of the System Development Life Cycle (SDLC) and confirm compliance with the system", "page": 200, "level": 4}}, {"headings_1": {"content": "vii. Failure to comprehensively utilize Quality Assurance Services", "page": 200, "level": 8}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I noted that the Ministry did not engage independent quality assurance services during the implementation of the system. The review of the contract management file for the EPBS revealed that the vendor would present to management the status of the project and the Annual Technical Support without the Ministry's independent verification of", "metadata": {"headings": [{"headings_0": {"content": "I noted that the Ministry did not engage independent quality assurance services during the implementation of the system. The review of the contract management file for the EPBS revealed that the vendor would present to management the status of the project and the Annual Technical Support without the Ministry's independent verification of", "page": 200, "level": 4}}, {"headings_1": {"content": "Quality Assurance services review results and deliverables within the different phases of the System Development Life Cycle (SDLC) and confirm compliance with the system", "page": 200, "level": 4}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the quality of the deliverables.", "metadata": {"headings": [{"headings_0": {"content": "I noted that the Ministry did not engage independent quality assurance services during the implementation of the system. The review of the contract management file for the EPBS revealed that the vendor would present to management the status of the project and the Annual Technical Support without the Ministry's independent verification of", "page": 200, "level": 4}}, {"headings_1": {"content": "Quality Assurance services review results and deliverables within the different phases of the System Development Life Cycle (SDLC) and confirm compliance with the system", "page": 200, "level": 4}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I was not availed with reports covering quality assurance for key deliverables of the", "metadata": {"headings": [{"headings_0": {"content": "I was not availed with reports covering quality assurance for key deliverables of the", "page": 200, "level": 2}}, {"headings_1": {"content": "I noted that the Ministry did not engage independent quality assurance services during the implementation of the system. The review of the contract management file for the EPBS revealed that the vendor would present to management the status of the project and the Annual Technical Support without the Ministry's independent verification of", "page": 200, "level": 4}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "project such as data migration, system integration, stress and functional testing, user acceptance testing, and detailed go-live, among others.", "metadata": {"headings": [{"headings_0": {"content": "I was not availed with reports covering quality assurance for key deliverables of the", "page": 200, "level": 2}}, {"headings_1": {"content": "I noted that the Ministry did not engage independent quality assurance services during the implementation of the system. The review of the contract management file for the EPBS revealed that the vendor would present to management the status of the project and the Annual Technical Support without the Ministry's independent verification of", "page": 200, "level": 4}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The absence of independent quality assurance exposes the entity to risks of multiple", "metadata": {"headings": [{"headings_0": {"content": "The absence of independent quality assurance exposes the entity to risks of multiple", "page": 200, "level": 2}}, {"headings_1": {"content": "I was not availed with reports covering quality assurance for key deliverables of the", "page": 200, "level": 2}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "escalations of support, delayed project completion and the system may not meet its functional and systems requirements.", "metadata": {"headings": [{"headings_0": {"content": "The absence of independent quality assurance exposes the entity to risks of multiple", "page": 200, "level": 2}}, {"headings_1": {"content": "I was not availed with reports covering quality assurance for key deliverables of the", "page": 200, "level": 2}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management indicated that the Ministry works in consultation with the Ministry of ICT, NITA (U), the Uganda Police ICT Directorate, and other MDAs to conduct the user acceptance exercise, upon which the reports are approved. However, that notwithstanding, Management shall implement the Auditor General\u2019s recommendation", "metadata": {"headings": [{"headings_0": {"content": "Management indicated that the Ministry works in consultation with the Ministry of ICT, NITA (U), the Uganda Police ICT Directorate, and other MDAs to conduct the user acceptance exercise, upon which the reports are approved. However, that notwithstanding, Management shall implement the Auditor General\u2019s recommendation", "page": 200, "level": 4}}, {"headings_1": {"content": "The absence of independent quality assurance exposes the entity to risks of multiple", "page": 200, "level": 2}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of acquiring quality assurance services in future projects. \nI advised management to ensure that a comprehensive quality assurance process is undertaken during project implementation to enhance compliance with system development.", "metadata": {"headings": [{"headings_0": {"content": "Management indicated that the Ministry works in consultation with the Ministry of ICT, NITA (U), the Uganda Police ICT Directorate, and other MDAs to conduct the user acceptance exercise, upon which the reports are approved. However, that notwithstanding, Management shall implement the Auditor General\u2019s recommendation", "page": 200, "level": 4}}, {"headings_1": {"content": "The absence of independent quality assurance exposes the entity to risks of multiple", "page": 200, "level": 2}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "viii. Failure to operationalize interfaces for systems integration", "metadata": {"headings": [{"headings_0": {"content": "viii. Failure to operationalize interfaces for systems integration", "page": 200, "level": 8}}, {"headings_1": {"content": "Management indicated that the Ministry works in consultation with the Ministry of ICT, NITA (U), the Uganda Police ICT Directorate, and other MDAs to conduct the user acceptance exercise, upon which the reports are approved. However, that notwithstanding, Management shall implement the Auditor General\u2019s recommendation", "page": 200, "level": 4}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The PBS enhancement technical requirements provided for a review and support of", "metadata": {"headings": [{"headings_0": {"content": "viii. Failure to operationalize interfaces for systems integration", "page": 200, "level": 8}}, {"headings_1": {"content": "Management indicated that the Ministry works in consultation with the Ministry of ICT, NITA (U), the Uganda Police ICT Directorate, and other MDAs to conduct the user acceptance exercise, upon which the reports are approved. However, that notwithstanding, Management shall implement the Auditor General\u2019s recommendation", "page": 200, "level": 4}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the existing interfaces with the PBS and the development of interfaces using open", "metadata": {"headings": [{"headings_0": {"content": "the existing interfaces with the PBS and the development of interfaces using open", "page": 200, "level": 2}}, {"headings_1": {"content": "viii. Failure to operationalize interfaces for systems integration", "page": 200, "level": 8}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "application programming (Open API) for the Enhanced PBS for the existing interfaces", "metadata": {"headings": [{"headings_0": {"content": "the existing interfaces with the PBS and the development of interfaces using open", "page": 200, "level": 2}}, {"headings_1": {"content": "viii. Failure to operationalize interfaces for systems integration", "page": 200, "level": 8}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Integrated Financial Management Systems (IFMS), Inter Personnel Payroll System (IPPS), Aid Management Platform (AMP), Human Capital Management (HCM), Online Transfer Information Management System (OTIMS) and any other identified external", "metadata": {"headings": [{"headings_0": {"content": "Integrated Financial Management Systems (IFMS), Inter Personnel Payroll System (IPPS), Aid Management Platform (AMP), Human Capital Management (HCM), Online Transfer Information Management System (OTIMS) and any other identified external", "page": 200, "level": 4}}, {"headings_1": {"content": "the existing interfaces with the PBS and the development of interfaces using open", "page": 200, "level": 2}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "183", "metadata": {"headings": [{"headings_0": {"content": "Integrated Financial Management Systems (IFMS), Inter Personnel Payroll System (IPPS), Aid Management Platform (AMP), Human Capital Management (HCM), Online Transfer Information Management System (OTIMS) and any other identified external", "page": 200, "level": 4}}, {"headings_1": {"content": "the existing interfaces with the PBS and the development of interfaces using open", "page": 200, "level": 2}}], "page": 200, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "systems incidental to PBS such as the IBP among others. The interfaces support transactions using data exchange and integration with Government systems.", "metadata": {"headings": [{"headings_0": {"content": "systems incidental to PBS such as the IBP among others. The interfaces support transactions using data exchange and integration with Government systems.", "page": 201, "level": 4}}, {"headings_1": {"content": "Integrated Financial Management Systems (IFMS), Inter Personnel Payroll System (IPPS), Aid Management Platform (AMP), Human Capital Management (HCM), Online Transfer Information Management System (OTIMS) and any other identified external", "page": 200, "level": 4}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "GoU through NITA-U implemented a data integration platform, the Ug-Hub, to automatically and securely exchange data and services within Government and its", "metadata": {"headings": [{"headings_0": {"content": "GoU through NITA-U implemented a data integration platform, the Ug-Hub, to automatically and securely exchange data and services within Government and its", "page": 201, "level": 4}}, {"headings_1": {"content": "systems incidental to PBS such as the IBP among others. The interfaces support transactions using data exchange and integration with Government systems.", "page": 201, "level": 4}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "strategic partners, improve e-services, reduce development costs, promote data reuse and prevent information redundancy. \nManagement had explained that the PBS interfaces were planned to be operationalized after the budget planning and preparation activities for the year 2022-2023 are completed and before the budget approval. \nNon-development and updating of interfaces may lead to errors in the budgeting", "metadata": {"headings": [{"headings_0": {"content": "GoU through NITA-U implemented a data integration platform, the Ug-Hub, to automatically and securely exchange data and services within Government and its", "page": 201, "level": 4}}, {"headings_1": {"content": "systems incidental to PBS such as the IBP among others. The interfaces support transactions using data exchange and integration with Government systems.", "page": 201, "level": 4}}, [{"headings_0": {"content": "GoU through NITA-U implemented a data integration platform, the Ug-Hub, to automatically and securely exchange data and services within Government and its", "page": 201, "level": 4}}, {"headings_1": {"content": "systems incidental to PBS such as the IBP among others. The interfaces support transactions using data exchange and integration with Government systems.", "page": 201, "level": 4}}], [{"headings_0": {"content": "GoU through NITA-U implemented a data integration platform, the Ug-Hub, to automatically and securely exchange data and services within Government and its", "page": 201, "level": 4}}, {"headings_1": {"content": "systems incidental to PBS such as the IBP among others. The interfaces support transactions using data exchange and integration with Government systems.", "page": 201, "level": 4}}]], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "data and inaccuracy of information between systems. It also compromises the", "metadata": {"headings": [{"headings_0": {"content": "data and inaccuracy of information between systems. It also compromises the", "page": 201, "level": 2}}, {"headings_1": {"content": "GoU through NITA-U implemented a data integration platform, the Ug-Hub, to automatically and securely exchange data and services within Government and its", "page": 201, "level": 4}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "efficiency of the system as created to deliver. \nManagement further explained that the EPBS interfaces ride on the NITA-U Platform", "metadata": {"headings": [{"headings_0": {"content": "data and inaccuracy of information between systems. It also compromises the", "page": 201, "level": 2}}, {"headings_1": {"content": "GoU through NITA-U implemented a data integration platform, the Ug-Hub, to automatically and securely exchange data and services within Government and its", "page": 201, "level": 4}}, [{"headings_0": {"content": "data and inaccuracy of information between systems. It also compromises the", "page": 201, "level": 2}}, {"headings_1": {"content": "GoU through NITA-U implemented a data integration platform, the Ug-Hub, to automatically and securely exchange data and services within Government and its", "page": 201, "level": 4}}]], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(UG-Hub), which is restricted to PBS, IFMS and HCM. Whereas the HCM interface has been implemented on the platform, the interface with IFMS is currently ongoing and", "metadata": {"headings": [{"headings_0": {"content": "(UG-Hub), which is restricted to PBS, IFMS and HCM. Whereas the HCM interface has been implemented on the platform, the interface with IFMS is currently ongoing and", "page": 201, "level": 4}}, {"headings_1": {"content": "data and inaccuracy of information between systems. It also compromises the", "page": 201, "level": 2}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the delay has been attributed to the time lag in upgrading both systems. \nI advised Management to engage the different stakeholders to ensure the information- sharing interfaces are developed, tested and implemented to support the PBS global role.", "metadata": {"headings": [{"headings_0": {"content": "(UG-Hub), which is restricted to PBS, IFMS and HCM. Whereas the HCM interface has been implemented on the platform, the interface with IFMS is currently ongoing and", "page": 201, "level": 4}}, {"headings_1": {"content": "data and inaccuracy of information between systems. It also compromises the", "page": 201, "level": 2}}, [{"headings_0": {"content": "(UG-Hub), which is restricted to PBS, IFMS and HCM. Whereas the HCM interface has been implemented on the platform, the interface with IFMS is currently ongoing and", "page": 201, "level": 4}}, {"headings_1": {"content": "data and inaccuracy of information between systems. It also compromises the", "page": 201, "level": 2}}]], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ix. Failure to update changes in the budget figures after supplementary and virements", "metadata": {"headings": [{"headings_0": {"content": "ix. Failure to update changes in the budget figures after supplementary and virements", "page": 201, "level": 8}}, {"headings_1": {"content": "(UG-Hub), which is restricted to PBS, IFMS and HCM. Whereas the HCM interface has been implemented on the platform, the interface with IFMS is currently ongoing and", "page": 201, "level": 4}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "An approved supplementary budget allocates additional funding to Ministries, Departments and Agencies (MDAs) whereas virements reallocate resources to different", "metadata": {"headings": [{"headings_0": {"content": "An approved supplementary budget allocates additional funding to Ministries, Departments and Agencies (MDAs) whereas virements reallocate resources to different", "page": 201, "level": 4}}, {"headings_1": {"content": "ix. Failure to update changes in the budget figures after supplementary and virements", "page": 201, "level": 8}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "budget items in a financial year. Supplementary and virements, therefore, change the budgetary figures for the year.", "metadata": {"headings": [{"headings_0": {"content": "An approved supplementary budget allocates additional funding to Ministries, Departments and Agencies (MDAs) whereas virements reallocate resources to different", "page": 201, "level": 4}}, {"headings_1": {"content": "ix. Failure to update changes in the budget figures after supplementary and virements", "page": 201, "level": 8}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "A review of the old PBS revealed that changes in the budget (supplementary and", "metadata": {"headings": [{"headings_0": {"content": "A review of the old PBS revealed that changes in the budget (supplementary and", "page": 201, "level": 2}}, {"headings_1": {"content": "An approved supplementary budget allocates additional funding to Ministries, Departments and Agencies (MDAs) whereas virements reallocate resources to different", "page": 201, "level": 4}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "virements) after appropriation, preparation and submission of approved budget estimates were not reflected in the final performance reports. Only the original appropriation is uploaded to the system. \nWhereas the PBS was configured to support the preparation and approval of supplementary virements, the adjustments are not reflected on the overall budget", "metadata": {"headings": [{"headings_0": {"content": "A review of the old PBS revealed that changes in the budget (supplementary and", "page": 201, "level": 2}}, {"headings_1": {"content": "An approved supplementary budget allocates additional funding to Ministries, Departments and Agencies (MDAs) whereas virements reallocate resources to different", "page": 201, "level": 4}}, [{"headings_0": {"content": "A review of the old PBS revealed that changes in the budget (supplementary and", "page": 201, "level": 2}}, {"headings_1": {"content": "An approved supplementary budget allocates additional funding to Ministries, Departments and Agencies (MDAs) whereas virements reallocate resources to different", "page": 201, "level": 4}}]], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ceilings of the MDA. Consequently, performance in areas where supplementary", "metadata": {"headings": [{"headings_0": {"content": "ceilings of the MDA. Consequently, performance in areas where supplementary", "page": 201, "level": 2}}, {"headings_1": {"content": "A review of the old PBS revealed that changes in the budget (supplementary and", "page": 201, "level": 2}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "/virements have been applied is not accurately disclosed in performance reports.", "metadata": {"headings": [{"headings_0": {"content": "ceilings of the MDA. Consequently, performance in areas where supplementary", "page": 201, "level": 2}}, {"headings_1": {"content": "A review of the old PBS revealed that changes in the budget (supplementary and", "page": 201, "level": 2}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "There is a risk of inaccurate reporting as the baseline budget figures for some entities", "metadata": {"headings": [{"headings_0": {"content": "There is a risk of inaccurate reporting as the baseline budget figures for some entities", "page": 201, "level": 2}}, {"headings_1": {"content": "ceilings of the MDA. Consequently, performance in areas where supplementary", "page": 201, "level": 2}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "that get additional funding through supplementary budgets.", "metadata": {"headings": [{"headings_0": {"content": "There is a risk of inaccurate reporting as the baseline budget figures for some entities", "page": 201, "level": 2}}, {"headings_1": {"content": "ceilings of the MDA. Consequently, performance in areas where supplementary", "page": 201, "level": 2}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management explained that once appropriated, the initial approved budget is not", "metadata": {"headings": [{"headings_0": {"content": "Management explained that once appropriated, the initial approved budget is not", "page": 201, "level": 2}}, {"headings_1": {"content": "There is a risk of inaccurate reporting as the baseline budget figures for some entities", "page": 201, "level": 2}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "altered on the PBS. However, the system captures all budget adjustments, including", "metadata": {"headings": [{"headings_0": {"content": "Management explained that once appropriated, the initial approved budget is not", "page": 201, "level": 2}}, {"headings_1": {"content": "There is a risk of inaccurate reporting as the baseline budget figures for some entities", "page": 201, "level": 2}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "virements and supplementary budgets. Additionally, the proposal to modify the Quarterly performance reports to display the Revised Budget column in addition to the", "metadata": {"headings": [{"headings_0": {"content": "virements and supplementary budgets. Additionally, the proposal to modify the Quarterly performance reports to display the Revised Budget column in addition to the", "page": 201, "level": 4}}, {"headings_1": {"content": "Management explained that once appropriated, the initial approved budget is not", "page": 201, "level": 2}}], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Approved Budget will be explored, as recommended. \n184 \nI advised Management to improve PBS reporting templates and ensure the inclusion of supplementary budgets and revised budgets to enhance the accountability and usability of reports.", "metadata": {"headings": [{"headings_0": {"content": "virements and supplementary budgets. Additionally, the proposal to modify the Quarterly performance reports to display the Revised Budget column in addition to the", "page": 201, "level": 4}}, {"headings_1": {"content": "Management explained that once appropriated, the initial approved budget is not", "page": 201, "level": 2}}, [{"headings_0": {"content": "virements and supplementary budgets. Additionally, the proposal to modify the Quarterly performance reports to display the Revised Budget column in addition to the", "page": 201, "level": 4}}, {"headings_1": {"content": "Management explained that once appropriated, the initial approved budget is not", "page": 201, "level": 2}}], [{"headings_0": {"content": "virements and supplementary budgets. Additionally, the proposal to modify the Quarterly performance reports to display the Revised Budget column in addition to the", "page": 201, "level": 4}}, {"headings_1": {"content": "Management explained that once appropriated, the initial approved budget is not", "page": 201, "level": 2}}]], "page": 201, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "x. Absence of a basis for allocation of funds for the PIAPs in the current budgeting cycle", "metadata": {"headings": [{"headings_0": {"content": "x. Absence of a basis for allocation of funds for the PIAPs in the current budgeting cycle", "page": 202, "level": 8}}, {"headings_1": {"content": "virements and supplementary budgets. Additionally, the proposal to modify the Quarterly performance reports to display the Revised Budget column in addition to the", "page": 201, "level": 4}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The NDP III Programmes Implementation Action Plan (PIAP) outlines the key programme elements which are; the Programmes themselves, Sub-programmes, Objectives, Interventions, Outputs, Actions, the Lead implementer and other", "metadata": {"headings": [{"headings_0": {"content": "The NDP III Programmes Implementation Action Plan (PIAP) outlines the key programme elements which are; the Programmes themselves, Sub-programmes, Objectives, Interventions, Outputs, Actions, the Lead implementer and other", "page": 202, "level": 4}}, {"headings_1": {"content": "x. Absence of a basis for allocation of funds for the PIAPs in the current budgeting cycle", "page": 202, "level": 8}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implementing MDAs for the activities.", "metadata": {"headings": [{"headings_0": {"content": "The NDP III Programmes Implementation Action Plan (PIAP) outlines the key programme elements which are; the Programmes themselves, Sub-programmes, Objectives, Interventions, Outputs, Actions, the Lead implementer and other", "page": 202, "level": 4}}, {"headings_1": {"content": "x. Absence of a basis for allocation of funds for the PIAPs in the current budgeting cycle", "page": 202, "level": 8}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The PIAP provides annual estimates of financial resources to be invested by the Government to realise the goal of the NDP III. It also consolidates the financial", "metadata": {"headings": [{"headings_0": {"content": "The PIAP provides annual estimates of financial resources to be invested by the Government to realise the goal of the NDP III. It also consolidates the financial", "page": 202, "level": 4}}, {"headings_1": {"content": "The NDP III Programmes Implementation Action Plan (PIAP) outlines the key programme elements which are; the Programmes themselves, Sub-programmes, Objectives, Interventions, Outputs, Actions, the Lead implementer and other", "page": 202, "level": 4}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "resources required to implement the actions of all the 20 Programme Implementation", "metadata": {"headings": [{"headings_0": {"content": "The PIAP provides annual estimates of financial resources to be invested by the Government to realise the goal of the NDP III. It also consolidates the financial", "page": 202, "level": 4}}, {"headings_1": {"content": "The NDP III Programmes Implementation Action Plan (PIAP) outlines the key programme elements which are; the Programmes themselves, Sub-programmes, Objectives, Interventions, Outputs, Actions, the Lead implementer and other", "page": 202, "level": 4}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Action Plans (PIAPs). The resources are disaggregated by Programme and by the MDAs", "metadata": {"headings": [{"headings_0": {"content": "Action Plans (PIAPs). The resources are disaggregated by Programme and by the MDAs", "page": 202, "level": 2}}, {"headings_1": {"content": "The PIAP provides annual estimates of financial resources to be invested by the Government to realise the goal of the NDP III. It also consolidates the financial", "page": 202, "level": 4}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and LGs responsible for their implementation.", "metadata": {"headings": [{"headings_0": {"content": "Action Plans (PIAPs). The resources are disaggregated by Programme and by the MDAs", "page": 202, "level": 2}}, {"headings_1": {"content": "The PIAP provides annual estimates of financial resources to be invested by the Government to realise the goal of the NDP III. It also consolidates the financial", "page": 202, "level": 4}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "However, I noted that the budget ceilings/MTEFs set for the several programmes, sub-", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that the budget ceilings/MTEFs set for the several programmes, sub-", "page": 202, "level": 2}}, {"headings_1": {"content": "Action Plans (PIAPs). The resources are disaggregated by Programme and by the MDAs", "page": 202, "level": 2}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "programmes, objectives and interventions do not match with the annual set figures in the PIAP. The MTEFs are not set based on the PIAP estimates set, yet the MDAs are", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that the budget ceilings/MTEFs set for the several programmes, sub-", "page": 202, "level": 2}}, {"headings_1": {"content": "Action Plans (PIAPs). The resources are disaggregated by Programme and by the MDAs", "page": 202, "level": 2}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "required to report deliverables and perform using the PIAP outputs/indicators.", "metadata": {"headings": [{"headings_0": {"content": "required to report deliverables and perform using the PIAP outputs/indicators.", "page": 202, "level": 2}}, {"headings_1": {"content": "However, I noted that the budget ceilings/MTEFs set for the several programmes, sub-", "page": 202, "level": 2}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A sample of PIAPs and appropriated figures for FY 22/23 shown in the table below indicate variances in budget figures for several programmes with some such as Human Capital Development having allocations exceeding the PIAP allocation by UGX.2,711.43 Bn and an overall deviation of UGX.8,633.12 Bn less than the PIAP", "metadata": {"headings": [{"headings_0": {"content": "A sample of PIAPs and appropriated figures for FY 22/23 shown in the table below indicate variances in budget figures for several programmes with some such as Human Capital Development having allocations exceeding the PIAP allocation by UGX.2,711.43 Bn and an overall deviation of UGX.8,633.12 Bn less than the PIAP", "page": 202, "level": 4}}, {"headings_1": {"content": "required to report deliverables and perform using the PIAP outputs/indicators.", "page": 202, "level": 2}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "projected figures for the same FY.", "metadata": {"headings": [{"headings_0": {"content": "A sample of PIAPs and appropriated figures for FY 22/23 shown in the table below indicate variances in budget figures for several programmes with some such as Human Capital Development having allocations exceeding the PIAP allocation by UGX.2,711.43 Bn and an overall deviation of UGX.8,633.12 Bn less than the PIAP", "page": 202, "level": 4}}, {"headings_1": {"content": "required to report deliverables and perform using the PIAP outputs/indicators.", "page": 202, "level": 2}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 74: NDP III Public sector Budget Allocations against Approved Budget estimates FY 22/23 for selected programmes", "metadata": {"headings": [{"headings_0": {"content": "Table 74: NDP III Public sector Budget Allocations against Approved Budget estimates FY 22/23 for selected programmes", "page": 202, "level": 2}}, {"headings_1": {"content": "A sample of PIAPs and appropriated figures for FY 22/23 shown in the table below indicate variances in budget figures for several programmes with some such as Human Capital Development having allocations exceeding the PIAP allocation by UGX.2,711.43 Bn and an overall deviation of UGX.8,633.12 Bn less than the PIAP", "page": 202, "level": 4}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Intergraded transport infrastructure and services", "5385.00", "4171.65", "-1,213.35", "-22.53%"], ["Regional Development", "4228.00", "1190.18", "-3,037.82", "-71.85%"], ["Climate Change, Natural Resource, Env't & Water Mgt", "2088.00", "617.40", "-1,470.60", "-70.43%"], ["Public Sector Transformation", "3847.00", "206.28", "-3,640.72", "-94.64%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 74: NDP III Public sector Budget Allocations against Approved Budget estimates FY 22/23 for selected programmes", "page": 202, "level": 2}}, {"headings_1": {"content": "A sample of PIAPs and appropriated figures for FY 22/23 shown in the table below indicate variances in budget figures for several programmes with some such as Human Capital Development having allocations exceeding the PIAP allocation by UGX.2,711.43 Bn and an overall deviation of UGX.8,633.12 Bn less than the PIAP", "page": 202, "level": 4}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Programme", "NDP III Public sector Budget Allocations (Ugx Bn.) FY2022/23", "Revised Annual Budget Estimates (UGX Bn.) FY2022/23", "The variance between annual Budget Estimates & NDP III (UGX Bn.)", "Percentage Variances"], "type": "table"}}, {"content": "Deviation from the PIAP targets may lead to failure to achieve the NDP III planned", "metadata": {"headings": [{"headings_0": {"content": "Deviation from the PIAP targets may lead to failure to achieve the NDP III planned", "page": 202, "level": 2}}, {"headings_1": {"content": "Table 74: NDP III Public sector Budget Allocations against Approved Budget estimates FY 22/23 for selected programmes", "page": 202, "level": 2}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "targets as indicated above. \nManagement indicated that whereas the MTEF ceilings are projected based on the", "metadata": {"headings": [{"headings_0": {"content": "Deviation from the PIAP targets may lead to failure to achieve the NDP III planned", "page": 202, "level": 2}}, {"headings_1": {"content": "Table 74: NDP III Public sector Budget Allocations against Approved Budget estimates FY 22/23 for selected programmes", "page": 202, "level": 2}}, [{"headings_0": {"content": "Deviation from the PIAP targets may lead to failure to achieve the NDP III planned", "page": 202, "level": 2}}, {"headings_1": {"content": "Table 74: NDP III Public sector Budget Allocations against Approved Budget estimates FY 22/23 for selected programmes", "page": 202, "level": 2}}]], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "resource envelope, the PIAPS allocations are based on the NDP III strategy. This may not affect the NDP III targets over the medium term as the economy recovers from the impact of COVID-19 and the Global Economic challenges. Nonetheless, MoFPED, NPA and all stakeholders are undertaking a medium-term review, to ensure that the MTEF and the NDP III are in tandem.", "metadata": {"headings": [{"headings_0": {"content": "resource envelope, the PIAPS allocations are based on the NDP III strategy. This may not affect the NDP III targets over the medium term as the economy recovers from the impact of COVID-19 and the Global Economic challenges. Nonetheless, MoFPED, NPA and all stakeholders are undertaking a medium-term review, to ensure that the MTEF and the NDP III are in tandem.", "page": 202, "level": 4}}, {"headings_1": {"content": "Deviation from the PIAP targets may lead to failure to achieve the NDP III planned", "page": 202, "level": 2}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Management to embrace Program based budgeting to ensure alignment of", "metadata": {"headings": [{"headings_0": {"content": "resource envelope, the PIAPS allocations are based on the NDP III strategy. This may not affect the NDP III targets over the medium term as the economy recovers from the impact of COVID-19 and the Global Economic challenges. Nonetheless, MoFPED, NPA and all stakeholders are undertaking a medium-term review, to ensure that the MTEF and the NDP III are in tandem.", "page": 202, "level": 4}}, {"headings_1": {"content": "Deviation from the PIAP targets may lead to failure to achieve the NDP III planned", "page": 202, "level": 2}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "NDP III PIAPS and facilitate the attainment of the national development goals and", "metadata": {"headings": [{"headings_0": {"content": "NDP III PIAPS and facilitate the attainment of the national development goals and", "page": 202, "level": 2}}, {"headings_1": {"content": "resource envelope, the PIAPS allocations are based on the NDP III strategy. This may not affect the NDP III targets over the medium term as the economy recovers from the impact of COVID-19 and the Global Economic challenges. Nonetheless, MoFPED, NPA and all stakeholders are undertaking a medium-term review, to ensure that the MTEF and the NDP III are in tandem.", "page": 202, "level": 4}}], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "objectives. \n185", "metadata": {"headings": [{"headings_0": {"content": "NDP III PIAPS and facilitate the attainment of the national development goals and", "page": 202, "level": 2}}, {"headings_1": {"content": "resource envelope, the PIAPS allocations are based on the NDP III strategy. This may not affect the NDP III targets over the medium term as the economy recovers from the impact of COVID-19 and the Global Economic challenges. Nonetheless, MoFPED, NPA and all stakeholders are undertaking a medium-term review, to ensure that the MTEF and the NDP III are in tandem.", "page": 202, "level": 4}}, [{"headings_0": {"content": "NDP III PIAPS and facilitate the attainment of the national development goals and", "page": 202, "level": 2}}, {"headings_1": {"content": "resource envelope, the PIAPS allocations are based on the NDP III strategy. This may not affect the NDP III targets over the medium term as the economy recovers from the impact of COVID-19 and the Global Economic challenges. Nonetheless, MoFPED, NPA and all stakeholders are undertaking a medium-term review, to ensure that the MTEF and the NDP III are in tandem.", "page": 202, "level": 4}}]], "page": 202, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "xi. Reporting NPD III objectives indicators as percentages", "metadata": {"headings": [{"headings_0": {"content": "xi. Reporting NPD III objectives indicators as percentages", "page": 203, "level": 8}}, {"headings_1": {"content": "NDP III PIAPS and facilitate the attainment of the national development goals and", "page": 202, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "At the strategic/macro level, tracking progress made during the implementation of the NDP III is done through a set of NDP III strategic level objectives indicators. The five strategic objectives are;", "metadata": {"headings": [{"headings_0": {"content": "xi. Reporting NPD III objectives indicators as percentages", "page": 203, "level": 8}}, {"headings_1": {"content": "NDP III PIAPS and facilitate the attainment of the national development goals and", "page": 202, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Enhance value addition in Key Growth Opportunities \uf0b7 Strengthen private sector capacity to drive growth and create jobs \uf0b7 Consolidate & increase stock and quality of Productive Infrastructure \uf0b7 Enhance the productivity and social well-being of the population and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Enhance value addition in Key Growth Opportunities \uf0b7 Strengthen private sector capacity to drive growth and create jobs \uf0b7 Consolidate & increase stock and quality of Productive Infrastructure \uf0b7 Enhance the productivity and social well-being of the population and", "page": 203, "level": 4}}, {"headings_1": {"content": "xi. Reporting NPD III objectives indicators as percentages", "page": 203, "level": 8}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "- Strengthen the role of the State in development.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Enhance value addition in Key Growth Opportunities \uf0b7 Strengthen private sector capacity to drive growth and create jobs \uf0b7 Consolidate & increase stock and quality of Productive Infrastructure \uf0b7 Enhance the productivity and social well-being of the population and", "page": 203, "level": 4}}, {"headings_1": {"content": "xi. Reporting NPD III objectives indicators as percentages", "page": 203, "level": 8}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Enhance value addition in Key Growth Opportunities \uf0b7 Strengthen private sector capacity to drive growth and create jobs \uf0b7 Consolidate & increase stock and quality of Productive Infrastructure \uf0b7 Enhance the productivity and social well-being of the population and", "page": 203, "level": 4}}, {"headings_1": {"content": "xi. Reporting NPD III objectives indicators as percentages", "page": 203, "level": 8}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The measurement basis of the indicators in PBS is fixed in percentage even for", "metadata": {"headings": [{"headings_0": {"content": "The measurement basis of the indicators in PBS is fixed in percentage even for", "page": 203, "level": 2}}, {"headings_1": {"content": "\uf0b7 Enhance value addition in Key Growth Opportunities \uf0b7 Strengthen private sector capacity to drive growth and create jobs \uf0b7 Consolidate & increase stock and quality of Productive Infrastructure \uf0b7 Enhance the productivity and social well-being of the population and", "page": 203, "level": 4}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "indicators which can be measured in other forms such as days, currency among others, as indicated in table below;", "metadata": {"headings": [{"headings_0": {"content": "The measurement basis of the indicators in PBS is fixed in percentage even for", "page": 203, "level": 2}}, {"headings_1": {"content": "\uf0b7 Enhance value addition in Key Growth Opportunities \uf0b7 Strengthen private sector capacity to drive growth and create jobs \uf0b7 Consolidate & increase stock and quality of Productive Infrastructure \uf0b7 Enhance the productivity and social well-being of the population and", "page": 203, "level": 4}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 75: PIAP indicators and their measurement", "metadata": {"headings": [{"headings_0": {"content": "Table 75: PIAP indicators and their measurement", "page": 203, "level": 2}}, {"headings_1": {"content": "The measurement basis of the indicators in PBS is fixed in percentage even for", "page": 203, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Average monthly nominal household Income", "UGX", "Percentage"], ["Net annual no. of jobs created", "Number of Jobs", "Percentage"], ["Energy generation capacity", "Megawatts", "Percentage"], ["Water usage", "M3 per capita", "Percentage"], ["Life expectancy at birth", "Years", "Percentage"], ["Maternal Mortality Ratio/100,000,", "No per 100,000", "Percentage"], ["Travel Time with GKMA", "Min/Km", "Percentage"], ["Travel Time on Railway Network", "Days", "Percentage"], ["Freight Cargo Traffic", "Tones", "Percentage"], ["The unit cost of Internet", "USD", "Percentage"]], "metadata": {"headings": [{"headings_0": {"content": "Table 75: PIAP indicators and their measurement", "page": 203, "level": 2}}, {"headings_1": {"content": "The measurement basis of the indicators in PBS is fixed in percentage even for", "page": 203, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Indicator", "Measurement in PIAPs", "Measurement basis in PBS"], "type": "table"}}, {"content": "Failure to link the NDP III objectives\u2019 indicators to the reporting output indicators leads", "metadata": {"headings": [{"headings_0": {"content": "Failure to link the NDP III objectives\u2019 indicators to the reporting output indicators leads", "page": 203, "level": 2}}, {"headings_1": {"content": "Table 75: PIAP indicators and their measurement", "page": 203, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to misleading reporting of the achievements.", "metadata": {"headings": [{"headings_0": {"content": "Failure to link the NDP III objectives\u2019 indicators to the reporting output indicators leads", "page": 203, "level": 2}}, {"headings_1": {"content": "Table 75: PIAP indicators and their measurement", "page": 203, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management explained that data on PIAPs was loaded on the PBS based on a", "metadata": {"headings": [{"headings_0": {"content": "Management explained that data on PIAPs was loaded on the PBS based on a", "page": 203, "level": 2}}, {"headings_1": {"content": "Failure to link the NDP III objectives\u2019 indicators to the reporting output indicators leads", "page": 203, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "submission from NPA. Nonetheless, the Ministry reconciled the indicators with NPA as", "metadata": {"headings": [{"headings_0": {"content": "Management explained that data on PIAPs was loaded on the PBS based on a", "page": 203, "level": 2}}, {"headings_1": {"content": "Failure to link the NDP III objectives\u2019 indicators to the reporting output indicators leads", "page": 203, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "part of the ongoing review of the NDP III.", "metadata": {"headings": [{"headings_0": {"content": "part of the ongoing review of the NDP III.", "page": 203, "level": 2}}, {"headings_1": {"content": "Management explained that data on PIAPs was loaded on the PBS based on a", "page": 203, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Management to continuously engage NPA and other stakeholders to develop practical performance indicators to facilitate performance assessments.", "metadata": {"headings": [{"headings_0": {"content": "part of the ongoing review of the NDP III.", "page": 203, "level": 2}}, {"headings_1": {"content": "Management explained that data on PIAPs was loaded on the PBS based on a", "page": 203, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "xii. Failure to Promote the Independence of Internal Audit in the Budgeting process", "metadata": {"headings": [{"headings_0": {"content": "xii. Failure to Promote the Independence of Internal Audit in the Budgeting process", "page": 203, "level": 8}}, {"headings_1": {"content": "part of the ongoing review of the NDP III.", "page": 203, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that the PBS system allows budget ownership of cost centres (departments)", "metadata": {"headings": [{"headings_0": {"content": "I noted that the PBS system allows budget ownership of cost centres (departments)", "page": 203, "level": 2}}, {"headings_1": {"content": "xii. Failure to Promote the Independence of Internal Audit in the Budgeting process", "page": 203, "level": 8}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "at the entity level.", "metadata": {"headings": [{"headings_0": {"content": "I noted that the PBS system allows budget ownership of cost centres (departments)", "page": 203, "level": 2}}, {"headings_1": {"content": "xii. Failure to Promote the Independence of Internal Audit in the Budgeting process", "page": 203, "level": 8}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Whereas this is a good way to enable budgeting, it has suffocated the independence of the internal audit function in MDAs as most internal audits are units and not", "metadata": {"headings": [{"headings_0": {"content": "Whereas this is a good way to enable budgeting, it has suffocated the independence of the internal audit function in MDAs as most internal audits are units and not", "page": 203, "level": 4}}, {"headings_1": {"content": "I noted that the PBS system allows budget ownership of cost centres (departments)", "page": 203, "level": 2}}], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "departments. As a result, their budgets are included under the finance and administration departments which limit the internal audit independence. \n186 \nWithout the ability to plan and budget for their activities and having to depend on the approval of the finance and administration department for the allocation and releases, the work of the internal audit function will be grossly affected hence leading to a conflict of interest.", "metadata": {"headings": [{"headings_0": {"content": "Whereas this is a good way to enable budgeting, it has suffocated the independence of the internal audit function in MDAs as most internal audits are units and not", "page": 203, "level": 4}}, {"headings_1": {"content": "I noted that the PBS system allows budget ownership of cost centres (departments)", "page": 203, "level": 2}}, [{"headings_0": {"content": "Whereas this is a good way to enable budgeting, it has suffocated the independence of the internal audit function in MDAs as most internal audits are units and not", "page": 203, "level": 4}}, {"headings_1": {"content": "I noted that the PBS system allows budget ownership of cost centres (departments)", "page": 203, "level": 2}}], [{"headings_0": {"content": "Whereas this is a good way to enable budgeting, it has suffocated the independence of the internal audit function in MDAs as most internal audits are units and not", "page": 203, "level": 4}}, {"headings_1": {"content": "I noted that the PBS system allows budget ownership of cost centres (departments)", "page": 203, "level": 2}}]], "page": 203, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Failure to have an independent internal audit unit weakens the internal controls in an", "metadata": {"headings": [{"headings_0": {"content": "Failure to have an independent internal audit unit weakens the internal controls in an", "page": 204, "level": 2}}, {"headings_1": {"content": "Whereas this is a good way to enable budgeting, it has suffocated the independence of the internal audit function in MDAs as most internal audits are units and not", "page": 203, "level": 4}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "organisation since it will have to seek approval and release its resources from", "metadata": {"headings": [{"headings_0": {"content": "Failure to have an independent internal audit unit weakens the internal controls in an", "page": 204, "level": 2}}, {"headings_1": {"content": "Whereas this is a good way to enable budgeting, it has suffocated the independence of the internal audit function in MDAs as most internal audits are units and not", "page": 203, "level": 4}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management.", "metadata": {"headings": [{"headings_0": {"content": "Management.", "page": 204, "level": 2}}, {"headings_1": {"content": "Failure to have an independent internal audit unit weakens the internal controls in an", "page": 204, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management explained that the creation of Departments on the PBS is premised on the approved structure by the Ministry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the creation of Departments on the PBS is premised on the approved structure by the Ministry of Public Service.", "page": 204, "level": 4}}, {"headings_1": {"content": "Management.", "page": 204, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In the spirit of good governance, management should configure the PBS system to", "metadata": {"headings": [{"headings_0": {"content": "In the spirit of good governance, management should configure the PBS system to", "page": 204, "level": 2}}, {"headings_1": {"content": "Management explained that the creation of Departments on the PBS is premised on the approved structure by the Ministry of Public Service.", "page": 204, "level": 4}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "enable the internal audit units and/or departments to independently budget for their activities.", "metadata": {"headings": [{"headings_0": {"content": "In the spirit of good governance, management should configure the PBS system to", "page": 204, "level": 2}}, {"headings_1": {"content": "Management explained that the creation of Departments on the PBS is premised on the approved structure by the Ministry of Public Service.", "page": 204, "level": 4}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.2.3. Information systems audit of the Uganda Driver Licensing System (UDLS) at Ministry of Works and Transport (MoWT)", "metadata": {"headings": [{"headings_0": {"content": "4.2.3. Information systems audit of the Uganda Driver Licensing System (UDLS) at Ministry of Works and Transport (MoWT)", "page": 204, "level": 8}}, {"headings_1": {"content": "In the spirit of good governance, management should configure the PBS system to", "page": 204, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Uganda Driver Licensing System (UDLS) is a project by the Ministry of Works and", "metadata": {"headings": [{"headings_0": {"content": "The Uganda Driver Licensing System (UDLS) is a project by the Ministry of Works and", "page": 204, "level": 2}}, {"headings_1": {"content": "4.2.3. Information systems audit of the Uganda Driver Licensing System (UDLS) at Ministry of Works and Transport (MoWT)", "page": 204, "level": 8}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Transport to license drivers and improve safety on the country\u2019s roads. It is run by the", "metadata": {"headings": [{"headings_0": {"content": "The Uganda Driver Licensing System (UDLS) is a project by the Ministry of Works and", "page": 204, "level": 2}}, {"headings_1": {"content": "4.2.3. Information systems audit of the Uganda Driver Licensing System (UDLS) at Ministry of Works and Transport (MoWT)", "page": 204, "level": 8}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Uganda Security Printing Company (USPC), which is a joint venture between the state-", "metadata": {"headings": [{"headings_0": {"content": "Uganda Security Printing Company (USPC), which is a joint venture between the state-", "page": 204, "level": 2}}, {"headings_1": {"content": "The Uganda Driver Licensing System (UDLS) is a project by the Ministry of Works and", "page": 204, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "owned Uganda Printing and Publishing Corporation (UPPC) and M/S Veridos GmbH, a German firm.", "metadata": {"headings": [{"headings_0": {"content": "Uganda Security Printing Company (USPC), which is a joint venture between the state-", "page": 204, "level": 2}}, {"headings_1": {"content": "The Uganda Driver Licensing System (UDLS) is a project by the Ministry of Works and", "page": 204, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "UDLS is a System used in production and issuance of computerised driving licenses by", "metadata": {"headings": [{"headings_0": {"content": "UDLS is a System used in production and issuance of computerised driving licenses by", "page": 204, "level": 2}}, {"headings_1": {"content": "Uganda Security Printing Company (USPC), which is a joint venture between the state-", "page": 204, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "USPC on behalf of Government. UDLS Development project commenced in 2020 and", "metadata": {"headings": [{"headings_0": {"content": "UDLS is a System used in production and issuance of computerised driving licenses by", "page": 204, "level": 2}}, {"headings_1": {"content": "Uganda Security Printing Company (USPC), which is a joint venture between the state-", "page": 204, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "became operational in March 2021. USPC replaced M/S Face Technologies whose", "metadata": {"headings": [{"headings_0": {"content": "became operational in March 2021. USPC replaced M/S Face Technologies whose", "page": 204, "level": 2}}, {"headings_1": {"content": "UDLS is a System used in production and issuance of computerised driving licenses by", "page": 204, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "contract had expired on 28th February 2021. \nThe major processes of UDLS include; Application for the Driver License (Reception-", "metadata": {"headings": [{"headings_0": {"content": "became operational in March 2021. USPC replaced M/S Face Technologies whose", "page": 204, "level": 2}}, {"headings_1": {"content": "UDLS is a System used in production and issuance of computerised driving licenses by", "page": 204, "level": 2}}, [{"headings_0": {"content": "became operational in March 2021. USPC replaced M/S Face Technologies whose", "page": 204, "level": 2}}, {"headings_1": {"content": "UDLS is a System used in production and issuance of computerised driving licenses by", "page": 204, "level": 2}}]], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Front Desk), Client enrolment/Biometric data capture/Live Scan, Approval/Validation", "metadata": {"headings": [{"headings_0": {"content": "Front Desk), Client enrolment/Biometric data capture/Live Scan, Approval/Validation", "page": 204, "level": 2}}, {"headings_1": {"content": "became operational in March 2021. USPC replaced M/S Face Technologies whose", "page": 204, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of the client data captured, Payments for the Driver\u2019s Permit, Driver\u2019s Permit-Card", "metadata": {"headings": [{"headings_0": {"content": "Front Desk), Client enrolment/Biometric data capture/Live Scan, Approval/Validation", "page": 204, "level": 2}}, {"headings_1": {"content": "became operational in March 2021. USPC replaced M/S Face Technologies whose", "page": 204, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Production and Driver\u2019s Permit Issuance to the clients who can access services from the Kampala office and the six (6) regional offices i.e., Mbarara, Fort Portal, Jinja, Mbale, Gulu and Arua.", "metadata": {"headings": [{"headings_0": {"content": "Production and Driver\u2019s Permit Issuance to the clients who can access services from the Kampala office and the six (6) regional offices i.e., Mbarara, Fort Portal, Jinja, Mbale, Gulu and Arua.", "page": 204, "level": 4}}, {"headings_1": {"content": "Front Desk), Client enrolment/Biometric data capture/Live Scan, Approval/Validation", "page": 204, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I undertook the review of the system to assess the adequacy and effectiveness of", "metadata": {"headings": [{"headings_0": {"content": "I undertook the review of the system to assess the adequacy and effectiveness of", "page": 204, "level": 2}}, {"headings_1": {"content": "Production and Driver\u2019s Permit Issuance to the clients who can access services from the Kampala office and the six (6) regional offices i.e., Mbarara, Fort Portal, Jinja, Mbale, Gulu and Arua.", "page": 204, "level": 4}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "application, database, operating system and storage controls, and physical computing", "metadata": {"headings": [{"headings_0": {"content": "I undertook the review of the system to assess the adequacy and effectiveness of", "page": 204, "level": 2}}, {"headings_1": {"content": "Production and Driver\u2019s Permit Issuance to the clients who can access services from the Kampala office and the six (6) regional offices i.e., Mbarara, Fort Portal, Jinja, Mbale, Gulu and Arua.", "page": 204, "level": 4}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "environment. Below are the redacted findings which exclude sensitive application and", "metadata": {"headings": [{"headings_0": {"content": "environment. Below are the redacted findings which exclude sensitive application and", "page": 204, "level": 2}}, {"headings_1": {"content": "I undertook the review of the system to assess the adequacy and effectiveness of", "page": 204, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "database control weaknesses;", "metadata": {"headings": [{"headings_0": {"content": "environment. Below are the redacted findings which exclude sensitive application and", "page": 204, "level": 2}}, {"headings_1": {"content": "I undertook the review of the system to assess the adequacy and effectiveness of", "page": 204, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "i. Incomplete Records for Capital and Operational expenditure", "metadata": {"headings": [{"headings_0": {"content": "i. Incomplete Records for Capital and Operational expenditure", "page": 204, "level": 8}}, {"headings_1": {"content": "environment. Below are the redacted findings which exclude sensitive application and", "page": 204, "level": 2}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "According to the contract price schedule, I noted that USPC is expected to invest EUR.13,777,814 between the 1 st and 7 th year of operations in Capital expenses while", "metadata": {"headings": [{"headings_0": {"content": "According to the contract price schedule, I noted that USPC is expected to invest EUR.13,777,814 between the 1 st and 7 th year of operations in Capital expenses while", "page": 204, "level": 4}}, {"headings_1": {"content": "i. Incomplete Records for Capital and Operational expenditure", "page": 204, "level": 8}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "EUR.3,132,958 in annual operational costs.", "metadata": {"headings": [{"headings_0": {"content": "According to the contract price schedule, I noted that USPC is expected to invest EUR.13,777,814 between the 1 st and 7 th year of operations in Capital expenses while", "page": 204, "level": 4}}, {"headings_1": {"content": "i. Incomplete Records for Capital and Operational expenditure", "page": 204, "level": 8}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I was not provided with all the expenditures (Capital and Operational) to substantiate the investments USPC had made by the time of the audit.", "metadata": {"headings": [{"headings_0": {"content": "I was not provided with all the expenditures (Capital and Operational) to substantiate the investments USPC had made by the time of the audit.", "page": 204, "level": 4}}, {"headings_1": {"content": "According to the contract price schedule, I noted that USPC is expected to invest EUR.13,777,814 between the 1 st and 7 th year of operations in Capital expenses while", "page": 204, "level": 4}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "187", "metadata": {"headings": [{"headings_0": {"content": "I was not provided with all the expenditures (Capital and Operational) to substantiate the investments USPC had made by the time of the audit.", "page": 204, "level": 4}}, {"headings_1": {"content": "According to the contract price schedule, I noted that USPC is expected to invest EUR.13,777,814 between the 1 st and 7 th year of operations in Capital expenses while", "page": 204, "level": 4}}], "page": 204, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In the absence of complete expenditure records for both Capital and Operational costs,", "metadata": {"headings": [{"headings_0": {"content": "In the absence of complete expenditure records for both Capital and Operational costs,", "page": 205, "level": 2}}, {"headings_1": {"content": "I was not provided with all the expenditures (Capital and Operational) to substantiate the investments USPC had made by the time of the audit.", "page": 204, "level": 4}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I could not assess the extent of investment made by USPC at the time of the audit.", "metadata": {"headings": [{"headings_0": {"content": "In the absence of complete expenditure records for both Capital and Operational costs,", "page": 205, "level": 2}}, {"headings_1": {"content": "I was not provided with all the expenditures (Capital and Operational) to substantiate the investments USPC had made by the time of the audit.", "page": 204, "level": 4}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management had requested in their letter dated 25th March 2022 for an extension of", "metadata": {"headings": [{"headings_0": {"content": "Management had requested in their letter dated 25th March 2022 for an extension of", "page": 205, "level": 2}}, {"headings_1": {"content": "In the absence of complete expenditure records for both Capital and Operational costs,", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the audit period in which they had hoped to provide the outstanding documents.", "metadata": {"headings": [{"headings_0": {"content": "Management had requested in their letter dated 25th March 2022 for an extension of", "page": 205, "level": 2}}, {"headings_1": {"content": "In the absence of complete expenditure records for both Capital and Operational costs,", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "However, the documents remained outstanding despite the extension of the audit", "metadata": {"headings": [{"headings_0": {"content": "However, the documents remained outstanding despite the extension of the audit", "page": 205, "level": 2}}, {"headings_1": {"content": "Management had requested in their letter dated 25th March 2022 for an extension of", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "period.", "metadata": {"headings": [{"headings_0": {"content": "However, the documents remained outstanding despite the extension of the audit", "page": 205, "level": 2}}, {"headings_1": {"content": "Management had requested in their letter dated 25th March 2022 for an extension of", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I implored Management to ensure that investment records are properly kept to track", "metadata": {"headings": [{"headings_0": {"content": "I implored Management to ensure that investment records are properly kept to track", "page": 205, "level": 2}}, {"headings_1": {"content": "However, the documents remained outstanding despite the extension of the audit", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the USPC investment.", "metadata": {"headings": [{"headings_0": {"content": "I implored Management to ensure that investment records are properly kept to track", "page": 205, "level": 2}}, {"headings_1": {"content": "However, the documents remained outstanding despite the extension of the audit", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ii. Management of UDLS Project Assets", "metadata": {"headings": [{"headings_0": {"content": "ii. Management of UDLS Project Assets", "page": 205, "level": 1}}, {"headings_1": {"content": "I implored Management to ensure that investment records are properly kept to track", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted the following inconsistencies in the Management of UDLS Assets;", "metadata": {"headings": [{"headings_0": {"content": "I noted the following inconsistencies in the Management of UDLS Assets;", "page": 205, "level": 2}}, {"headings_1": {"content": "ii. Management of UDLS Project Assets", "page": 205, "level": 1}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 205, "level": 2}}, {"headings_1": {"content": "I noted the following inconsistencies in the Management of UDLS Assets;", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Sub-contract of UDLS Asset Acquisition to Technology Associates (TA) and Integrated Transport Solutions Limited (ITSL \nI established that Ms Technology Associates (TA) was outsourced by M/S Veridos", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 205, "level": 2}}, {"headings_1": {"content": "I noted the following inconsistencies in the Management of UDLS Assets;", "page": 205, "level": 2}}, [{"headings_0": {"content": "a)", "page": 205, "level": 2}}, {"headings_1": {"content": "I noted the following inconsistencies in the Management of UDLS Assets;", "page": 205, "level": 2}}]], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "GmbH and Veridos Uganda to manage capital acquisitions contrary to the Joint Venture", "metadata": {"headings": [{"headings_0": {"content": "GmbH and Veridos Uganda to manage capital acquisitions contrary to the Joint Venture", "page": 205, "level": 2}}, {"headings_1": {"content": "a)", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "agreement. In addition, I noted that the Integrated Transport Solutions Limited (ITSL)", "metadata": {"headings": [{"headings_0": {"content": "GmbH and Veridos Uganda to manage capital acquisitions contrary to the Joint Venture", "page": 205, "level": 2}}, {"headings_1": {"content": "a)", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "was contracted to manage Human Resource Management, Project Management and", "metadata": {"headings": [{"headings_0": {"content": "was contracted to manage Human Resource Management, Project Management and", "page": 205, "level": 2}}, {"headings_1": {"content": "GmbH and Veridos Uganda to manage capital acquisitions contrary to the Joint Venture", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "strategic communication support however, it was also involved in the acquisition of capital assets such as computers, furniture etc. for the project, which was outside their contractual scope.", "metadata": {"headings": [{"headings_0": {"content": "was contracted to manage Human Resource Management, Project Management and", "page": 205, "level": 2}}, {"headings_1": {"content": "GmbH and Veridos Uganda to manage capital acquisitions contrary to the Joint Venture", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Contracting a third party outside the Joint Venture casts doubt on the capacity of M/S", "metadata": {"headings": [{"headings_0": {"content": "Contracting a third party outside the Joint Venture casts doubt on the capacity of M/S", "page": 205, "level": 2}}, {"headings_1": {"content": "was contracted to manage Human Resource Management, Project Management and", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Veridos and could result in a contractual breach, affecting the project's intended objectives. This also impedes proper contract management.", "metadata": {"headings": [{"headings_0": {"content": "Contracting a third party outside the Joint Venture casts doubt on the capacity of M/S", "page": 205, "level": 2}}, {"headings_1": {"content": "was contracted to manage Human Resource Management, Project Management and", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Gaps in Asset Management", "metadata": {"headings": [{"headings_0": {"content": "b) Gaps in Asset Management", "page": 205, "level": 2}}, {"headings_1": {"content": "Contracting a third party outside the Joint Venture casts doubt on the capacity of M/S", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted the that;", "metadata": {"headings": [{"headings_0": {"content": "b) Gaps in Asset Management", "page": 205, "level": 2}}, {"headings_1": {"content": "Contracting a third party outside the Joint Venture casts doubt on the capacity of M/S", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Of the 807 items recorded in the USPC/UDLS asset register,165 items did not have", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Of the 807 items recorded in the USPC/UDLS asset register,165 items did not have", "page": 205, "level": 2}}, {"headings_1": {"content": "b) Gaps in Asset Management", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "their unit prices and acquisition dates captured despite the items being in existence.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Of the 807 items recorded in the USPC/UDLS asset register,165 items did not have", "page": 205, "level": 2}}, {"headings_1": {"content": "b) Gaps in Asset Management", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Physical inspection and verification established that the enrolment van valued at", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Physical inspection and verification established that the enrolment van valued at", "page": 205, "level": 2}}, {"headings_1": {"content": "\uf0b7 Of the 807 items recorded in the USPC/UDLS asset register,165 items did not have", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX.529,073,801 could not be accessed since it was purportedly still with M/S", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Physical inspection and verification established that the enrolment van valued at", "page": 205, "level": 2}}, {"headings_1": {"content": "\uf0b7 Of the 807 items recorded in the USPC/UDLS asset register,165 items did not have", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Technology Associates which was contracted outside the Joint Venture.", "metadata": {"headings": [{"headings_0": {"content": "Technology Associates which was contracted outside the Joint Venture.", "page": 205, "level": 2}}, {"headings_1": {"content": "\uf0b7 Physical inspection and verification established that the enrolment van valued at", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 Four enrollment kits (Laxlon mobile case with enrolment) valued at UGX.144 Mn are", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Four enrollment kits (Laxlon mobile case with enrolment) valued at UGX.144 Mn are", "page": 205, "level": 2}}, {"headings_1": {"content": "Technology Associates which was contracted outside the Joint Venture.", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "still housed at URC UDLS headquarters due to delayed operationalisation of the enrollment van.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Four enrollment kits (Laxlon mobile case with enrolment) valued at UGX.144 Mn are", "page": 205, "level": 2}}, {"headings_1": {"content": "Technology Associates which was contracted outside the Joint Venture.", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 A number of assets were obsolete and unfit for use by the time they were handed", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A number of assets were obsolete and unfit for use by the time they were handed", "page": 205, "level": 2}}, {"headings_1": {"content": "\uf0b7 Four enrollment kits (Laxlon mobile case with enrolment) valued at UGX.144 Mn are", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "over.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A number of assets were obsolete and unfit for use by the time they were handed", "page": 205, "level": 2}}, {"headings_1": {"content": "\uf0b7 Four enrollment kits (Laxlon mobile case with enrolment) valued at UGX.144 Mn are", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Although three project motor vehicles had been passed over to the MoWT, with registration numbers UAT 377W, UAT 829P and UAU 921T in the makes of Prado Golden, Premio grey and Premio silver white, I noted that the transfer process of these vehicles to the Ministry had not been completed by the time of the audit.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Although three project motor vehicles had been passed over to the MoWT, with registration numbers UAT 377W, UAT 829P and UAU 921T in the makes of Prado Golden, Premio grey and Premio silver white, I noted that the transfer process of these vehicles to the Ministry had not been completed by the time of the audit.", "page": 205, "level": 4}}, {"headings_1": {"content": "\uf0b7 A number of assets were obsolete and unfit for use by the time they were handed", "page": 205, "level": 2}}], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "188 \nIn light of the above, I could not confirm the accuracy of the asset register, assets", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Although three project motor vehicles had been passed over to the MoWT, with registration numbers UAT 377W, UAT 829P and UAU 921T in the makes of Prado Golden, Premio grey and Premio silver white, I noted that the transfer process of these vehicles to the Ministry had not been completed by the time of the audit.", "page": 205, "level": 4}}, {"headings_1": {"content": "\uf0b7 A number of assets were obsolete and unfit for use by the time they were handed", "page": 205, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Although three project motor vehicles had been passed over to the MoWT, with registration numbers UAT 377W, UAT 829P and UAU 921T in the makes of Prado Golden, Premio grey and Premio silver white, I noted that the transfer process of these vehicles to the Ministry had not been completed by the time of the audit.", "page": 205, "level": 4}}, {"headings_1": {"content": "\uf0b7 A number of assets were obsolete and unfit for use by the time they were handed", "page": 205, "level": 2}}]], "page": 205, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "inherited from Face Technologies and those procured by the Joint Venture reported in", "metadata": {"headings": [{"headings_0": {"content": "inherited from Face Technologies and those procured by the Joint Venture reported in", "page": 206, "level": 2}}, {"headings_1": {"content": "\uf0b7 Although three project motor vehicles had been passed over to the MoWT, with registration numbers UAT 377W, UAT 829P and UAU 921T in the makes of Prado Golden, Premio grey and Premio silver white, I noted that the transfer process of these vehicles to the Ministry had not been completed by the time of the audit.", "page": 205, "level": 4}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the asset register.", "metadata": {"headings": [{"headings_0": {"content": "inherited from Face Technologies and those procured by the Joint Venture reported in", "page": 206, "level": 2}}, {"headings_1": {"content": "\uf0b7 Although three project motor vehicles had been passed over to the MoWT, with registration numbers UAT 377W, UAT 829P and UAU 921T in the makes of Prado Golden, Premio grey and Premio silver white, I noted that the transfer process of these vehicles to the Ministry had not been completed by the time of the audit.", "page": 205, "level": 4}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management indicated that it was committed by 31st August 2022 to transfer all the project assets to the names of USPC and mainstream all subcontracts in relation to the", "metadata": {"headings": [{"headings_0": {"content": "Management indicated that it was committed by 31st August 2022 to transfer all the project assets to the names of USPC and mainstream all subcontracts in relation to the", "page": 206, "level": 4}}, {"headings_1": {"content": "inherited from Face Technologies and those procured by the Joint Venture reported in", "page": 206, "level": 2}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "main Contract between USPC and MoWT.", "metadata": {"headings": [{"headings_0": {"content": "Management indicated that it was committed by 31st August 2022 to transfer all the project assets to the names of USPC and mainstream all subcontracts in relation to the", "page": 206, "level": 4}}, {"headings_1": {"content": "inherited from Face Technologies and those procured by the Joint Venture reported in", "page": 206, "level": 2}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I await the outcome of management\u2019s efforts towards streamlining their asset", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of management\u2019s efforts towards streamlining their asset", "page": 206, "level": 2}}, {"headings_1": {"content": "Management indicated that it was committed by 31st August 2022 to transfer all the project assets to the names of USPC and mainstream all subcontracts in relation to the", "page": 206, "level": 4}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "management.", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of management\u2019s efforts towards streamlining their asset", "page": 206, "level": 2}}, {"headings_1": {"content": "Management indicated that it was committed by 31st August 2022 to transfer all the project assets to the names of USPC and mainstream all subcontracts in relation to the", "page": 206, "level": 4}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iii. Lack of interface with critical systems", "metadata": {"headings": [{"headings_0": {"content": "iii. Lack of interface with critical systems", "page": 206, "level": 8}}, {"headings_1": {"content": "I await the outcome of management\u2019s efforts towards streamlining their asset", "page": 206, "level": 2}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UDLS lacked automated interfaces with key systems such as the Police Verification", "metadata": {"headings": [{"headings_0": {"content": "iii. Lack of interface with critical systems", "page": 206, "level": 8}}, {"headings_1": {"content": "I await the outcome of management\u2019s efforts towards streamlining their asset", "page": 206, "level": 2}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "System (PVS) used to issue and verify certificates of competence (CoC) and the", "metadata": {"headings": [{"headings_0": {"content": "System (PVS) used to issue and verify certificates of competence (CoC) and the", "page": 206, "level": 2}}, {"headings_1": {"content": "iii. Lack of interface with critical systems", "page": 206, "level": 8}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Refugees Management Information System (RIMS) operated by the Office of the Prime (OPM) for Refugee biodata verification to enable refugees to possess Driving Licenses.", "metadata": {"headings": [{"headings_0": {"content": "System (PVS) used to issue and verify certificates of competence (CoC) and the", "page": 206, "level": 2}}, {"headings_1": {"content": "iii. Lack of interface with critical systems", "page": 206, "level": 8}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "As a result, I established that CoC from the Inspector of Vehicles is manually captured. This exposed the entity to risk of errors in critical government data and irregularities", "metadata": {"headings": [{"headings_0": {"content": "As a result, I established that CoC from the Inspector of Vehicles is manually captured. This exposed the entity to risk of errors in critical government data and irregularities", "page": 206, "level": 4}}, {"headings_1": {"content": "System (PVS) used to issue and verify certificates of competence (CoC) and the", "page": 206, "level": 2}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "associated with human interventions and incomplete information.", "metadata": {"headings": [{"headings_0": {"content": "As a result, I established that CoC from the Inspector of Vehicles is manually captured. This exposed the entity to risk of errors in critical government data and irregularities", "page": 206, "level": 4}}, {"headings_1": {"content": "System (PVS) used to issue and verify certificates of competence (CoC) and the", "page": 206, "level": 2}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management acknowledged that it is true that UDLS is not yet linked to the Police system and the Refugees Management Information System (RIMS) of OPM, however,", "metadata": {"headings": [{"headings_0": {"content": "Management acknowledged that it is true that UDLS is not yet linked to the Police system and the Refugees Management Information System (RIMS) of OPM, however,", "page": 206, "level": 4}}, {"headings_1": {"content": "As a result, I established that CoC from the Inspector of Vehicles is manually captured. This exposed the entity to risk of errors in critical government data and irregularities", "page": 206, "level": 4}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "it was a work in progress.", "metadata": {"headings": [{"headings_0": {"content": "Management acknowledged that it is true that UDLS is not yet linked to the Police system and the Refugees Management Information System (RIMS) of OPM, however,", "page": 206, "level": 4}}, {"headings_1": {"content": "As a result, I established that CoC from the Inspector of Vehicles is manually captured. This exposed the entity to risk of errors in critical government data and irregularities", "page": 206, "level": 4}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised Management to ensure that the UDLS is integrated with appropriate key", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to ensure that the UDLS is integrated with appropriate key", "page": 206, "level": 2}}, {"headings_1": {"content": "Management acknowledged that it is true that UDLS is not yet linked to the Police system and the Refugees Management Information System (RIMS) of OPM, however,", "page": 206, "level": 4}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Government systems after consultation with key stakeholders.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to ensure that the UDLS is integrated with appropriate key", "page": 206, "level": 2}}, {"headings_1": {"content": "Management acknowledged that it is true that UDLS is not yet linked to the Police system and the Refugees Management Information System (RIMS) of OPM, however,", "page": 206, "level": 4}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iv. IT risk management framework.", "metadata": {"headings": [{"headings_0": {"content": "iv. IT risk management framework.", "page": 206, "level": 3}}, {"headings_1": {"content": "I advised Management to ensure that the UDLS is integrated with appropriate key", "page": 206, "level": 2}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I reviewed the UDLS risk management practices in line with the best practices and I noted that the entity had no IT risk management framework and as a result, there", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the UDLS risk management practices in line with the best practices and I noted that the entity had no IT risk management framework and as a result, there", "page": 206, "level": 4}}, {"headings_1": {"content": "iv. IT risk management framework.", "page": 206, "level": 3}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "was no proactive management of IT Risk.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the UDLS risk management practices in line with the best practices and I noted that the entity had no IT risk management framework and as a result, there", "page": 206, "level": 4}}, {"headings_1": {"content": "iv. IT risk management framework.", "page": 206, "level": 3}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Given the dynamic nature of the IT environment, risks emerge continuously, and some", "metadata": {"headings": [{"headings_0": {"content": "Given the dynamic nature of the IT environment, risks emerge continuously, and some", "page": 206, "level": 2}}, {"headings_1": {"content": "I reviewed the UDLS risk management practices in line with the best practices and I noted that the entity had no IT risk management framework and as a result, there", "page": 206, "level": 4}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "may culminate into disastrous outcomes if left unchecked.", "metadata": {"headings": [{"headings_0": {"content": "Given the dynamic nature of the IT environment, risks emerge continuously, and some", "page": 206, "level": 2}}, {"headings_1": {"content": "I reviewed the UDLS risk management practices in line with the best practices and I noted that the entity had no IT risk management framework and as a result, there", "page": 206, "level": 4}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management indicated that UDLS had no risk assessment management framework. The Ministry will engage USPC to develop the RISK Management Plan for the project.", "metadata": {"headings": [{"headings_0": {"content": "Management indicated that UDLS had no risk assessment management framework. The Ministry will engage USPC to develop the RISK Management Plan for the project.", "page": 206, "level": 4}}, {"headings_1": {"content": "Given the dynamic nature of the IT environment, risks emerge continuously, and some", "page": 206, "level": 2}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Management to consider establishing a robust IT Risk Management", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to consider establishing a robust IT Risk Management", "page": 206, "level": 2}}, {"headings_1": {"content": "Management indicated that UDLS had no risk assessment management framework. The Ministry will engage USPC to develop the RISK Management Plan for the project.", "page": 206, "level": 4}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "framework to form the basis for continuous risk assessment and risk response.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to consider establishing a robust IT Risk Management", "page": 206, "level": 2}}, {"headings_1": {"content": "Management indicated that UDLS had no risk assessment management framework. The Ministry will engage USPC to develop the RISK Management Plan for the project.", "page": 206, "level": 4}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "v. Lack of Internal Audit Reviews", "metadata": {"headings": [{"headings_0": {"content": "v. Lack of Internal Audit Reviews", "page": 206, "level": 1}}, {"headings_1": {"content": "I advised Management to consider establishing a robust IT Risk Management", "page": 206, "level": 2}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I examined the project control environment and noted that the entity did not have an Internal Audit unit in its organogram. In the absence of an Internal Audit, internal", "metadata": {"headings": [{"headings_0": {"content": "I examined the project control environment and noted that the entity did not have an Internal Audit unit in its organogram. In the absence of an Internal Audit, internal", "page": 206, "level": 4}}, {"headings_1": {"content": "v. Lack of Internal Audit Reviews", "page": 206, "level": 1}}], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "systems audits were not conducted. This may hinder timely detection and correction of errors and identification of risks. \n189 \nManagement explained that USPC had no internal audit function; the Ministry would", "metadata": {"headings": [{"headings_0": {"content": "I examined the project control environment and noted that the entity did not have an Internal Audit unit in its organogram. In the absence of an Internal Audit, internal", "page": 206, "level": 4}}, {"headings_1": {"content": "v. Lack of Internal Audit Reviews", "page": 206, "level": 1}}, [{"headings_0": {"content": "I examined the project control environment and noted that the entity did not have an Internal Audit unit in its organogram. In the absence of an Internal Audit, internal", "page": 206, "level": 4}}, {"headings_1": {"content": "v. Lack of Internal Audit Reviews", "page": 206, "level": 1}}], [{"headings_0": {"content": "I examined the project control environment and noted that the entity did not have an Internal Audit unit in its organogram. In the absence of an Internal Audit, internal", "page": 206, "level": 4}}, {"headings_1": {"content": "v. Lack of Internal Audit Reviews", "page": 206, "level": 1}}]], "page": 206, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "engage USPC to establish the internal audit function in order to minimise the risks.", "metadata": {"headings": [{"headings_0": {"content": "engage USPC to establish the internal audit function in order to minimise the risks.", "page": 207, "level": 2}}, {"headings_1": {"content": "I examined the project control environment and noted that the entity did not have an Internal Audit unit in its organogram. In the absence of an Internal Audit, internal", "page": 206, "level": 4}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Management to work with those charged with governance at MoWT to ensure", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to work with those charged with governance at MoWT to ensure", "page": 207, "level": 2}}, {"headings_1": {"content": "engage USPC to establish the internal audit function in order to minimise the risks.", "page": 207, "level": 2}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "that an internal audit function is established and that it is properly equipped with the necessary tools to enable it get fully involved in the review of the information systems.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to work with those charged with governance at MoWT to ensure", "page": 207, "level": 2}}, {"headings_1": {"content": "engage USPC to establish the internal audit function in order to minimise the risks.", "page": 207, "level": 2}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "vi. IT Continuity Plans/Disaster Recovery Plan", "metadata": {"headings": [{"headings_0": {"content": "vi. IT Continuity Plans/Disaster Recovery Plan", "page": 207, "level": 1}}, {"headings_1": {"content": "I advised Management to work with those charged with governance at MoWT to ensure", "page": 207, "level": 2}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Best practice requires and ICT project to have a BCP/DRP. At the time of the audit,", "metadata": {"headings": [{"headings_0": {"content": "vi. IT Continuity Plans/Disaster Recovery Plan", "page": 207, "level": 1}}, {"headings_1": {"content": "I advised Management to work with those charged with governance at MoWT to ensure", "page": 207, "level": 2}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "USPC had not developed an IT continuity plan to reduce the impact of a significant disruption on key business functions and processes in case of disaster. This could lead", "metadata": {"headings": [{"headings_0": {"content": "USPC had not developed an IT continuity plan to reduce the impact of a significant disruption on key business functions and processes in case of disaster. This could lead", "page": 207, "level": 4}}, {"headings_1": {"content": "vi. IT Continuity Plans/Disaster Recovery Plan", "page": 207, "level": 1}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to major disruptions in the business, including loss of revenue in an event that risks materialise.", "metadata": {"headings": [{"headings_0": {"content": "USPC had not developed an IT continuity plan to reduce the impact of a significant disruption on key business functions and processes in case of disaster. This could lead", "page": 207, "level": 4}}, {"headings_1": {"content": "vi. IT Continuity Plans/Disaster Recovery Plan", "page": 207, "level": 1}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management acknowledged that there was no documented IT Disaster Recovery Plan. However, there was a Data Recovery Centre installed with a fireproof door, fire detection & suppression system with real time duplication of the UDLS database with", "metadata": {"headings": [{"headings_0": {"content": "Management acknowledged that there was no documented IT Disaster Recovery Plan. However, there was a Data Recovery Centre installed with a fireproof door, fire detection & suppression system with real time duplication of the UDLS database with", "page": 207, "level": 4}}, {"headings_1": {"content": "USPC had not developed an IT continuity plan to reduce the impact of a significant disruption on key business functions and processes in case of disaster. This could lead", "page": 207, "level": 4}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a Recovery Point Objective of 5 minutes.", "metadata": {"headings": [{"headings_0": {"content": "Management acknowledged that there was no documented IT Disaster Recovery Plan. However, there was a Data Recovery Centre installed with a fireproof door, fire detection & suppression system with real time duplication of the UDLS database with", "page": 207, "level": 4}}, {"headings_1": {"content": "USPC had not developed an IT continuity plan to reduce the impact of a significant disruption on key business functions and processes in case of disaster. This could lead", "page": 207, "level": 4}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management committed to engage USPC to document the measures in place into an IT Disaster Recovery Plan.", "metadata": {"headings": [{"headings_0": {"content": "Management committed to engage USPC to document the measures in place into an IT Disaster Recovery Plan.", "page": 207, "level": 4}}, {"headings_1": {"content": "Management acknowledged that there was no documented IT Disaster Recovery Plan. However, there was a Data Recovery Centre installed with a fireproof door, fire detection & suppression system with real time duplication of the UDLS database with", "page": 207, "level": 4}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Management to implement a formal IT continuity and disaster recovery", "metadata": {"headings": [{"headings_0": {"content": "Management committed to engage USPC to document the measures in place into an IT Disaster Recovery Plan.", "page": 207, "level": 4}}, {"headings_1": {"content": "Management acknowledged that there was no documented IT Disaster Recovery Plan. However, there was a Data Recovery Centre installed with a fireproof door, fire detection & suppression system with real time duplication of the UDLS database with", "page": 207, "level": 4}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "strategy to ensure that IT continues to serve the business in whatever circumstances.", "metadata": {"headings": [{"headings_0": {"content": "strategy to ensure that IT continues to serve the business in whatever circumstances.", "page": 207, "level": 2}}, {"headings_1": {"content": "Management committed to engage USPC to document the measures in place into an IT Disaster Recovery Plan.", "page": 207, "level": 4}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "vii. Overlapping/conflicting roles", "metadata": {"headings": [{"headings_0": {"content": "vii. Overlapping/conflicting roles", "page": 207, "level": 3}}, {"headings_1": {"content": "strategy to ensure that IT continues to serve the business in whatever circumstances.", "page": 207, "level": 2}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A review of the system user roles and responsibilities revealed that some system users at UDLS hold conflicting roles for instance: some users had administrative access to", "metadata": {"headings": [{"headings_0": {"content": "A review of the system user roles and responsibilities revealed that some system users at UDLS hold conflicting roles for instance: some users had administrative access to", "page": 207, "level": 4}}, {"headings_1": {"content": "vii. Overlapping/conflicting roles", "page": 207, "level": 3}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "both application and databases; programmers had access to system production environments, and some support staff had privileges to print learners\u2019 permits. \nAll these violations put the entity at a high risk of undetected misuse of user rights and potential loss of revenue.", "metadata": {"headings": [{"headings_0": {"content": "A review of the system user roles and responsibilities revealed that some system users at UDLS hold conflicting roles for instance: some users had administrative access to", "page": 207, "level": 4}}, {"headings_1": {"content": "vii. Overlapping/conflicting roles", "page": 207, "level": 3}}, [{"headings_0": {"content": "A review of the system user roles and responsibilities revealed that some system users at UDLS hold conflicting roles for instance: some users had administrative access to", "page": 207, "level": 4}}, {"headings_1": {"content": "vii. Overlapping/conflicting roles", "page": 207, "level": 3}}]], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management committed to engage USPC to implement the recommended actions.", "metadata": {"headings": [{"headings_0": {"content": "Management committed to engage USPC to implement the recommended actions.", "page": 207, "level": 2}}, {"headings_1": {"content": "A review of the system user roles and responsibilities revealed that some system users at UDLS hold conflicting roles for instance: some users had administrative access to", "page": 207, "level": 4}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised Management to ensure that the roles of administrators, programmers, and users are adequately segregated as recommended by best practice.", "metadata": {"headings": [{"headings_0": {"content": "Management committed to engage USPC to implement the recommended actions.", "page": 207, "level": 2}}, {"headings_1": {"content": "A review of the system user roles and responsibilities revealed that some system users at UDLS hold conflicting roles for instance: some users had administrative access to", "page": 207, "level": 4}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "viii. Absence of IT Security Policy/Plan", "metadata": {"headings": [{"headings_0": {"content": "viii. Absence of IT Security Policy/Plan", "page": 207, "level": 3}}, {"headings_1": {"content": "Management committed to engage USPC to implement the recommended actions.", "page": 207, "level": 2}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A review of the IT governance practices at UDLS revealed that the entity did not have", "metadata": {"headings": [{"headings_0": {"content": "viii. Absence of IT Security Policy/Plan", "page": 207, "level": 3}}, {"headings_1": {"content": "Management committed to engage USPC to implement the recommended actions.", "page": 207, "level": 2}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "an approved Information Security Policy contrary to the industry best practice.", "metadata": {"headings": [{"headings_0": {"content": "an approved Information Security Policy contrary to the industry best practice.", "page": 207, "level": 2}}, {"headings_1": {"content": "viii. Absence of IT Security Policy/Plan", "page": 207, "level": 3}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "This implies that management has not streamlined their security management requirements and practices and hence the potential impact of IT security incidents is", "metadata": {"headings": [{"headings_0": {"content": "This implies that management has not streamlined their security management requirements and practices and hence the potential impact of IT security incidents is", "page": 207, "level": 4}}, {"headings_1": {"content": "an approved Information Security Policy contrary to the industry best practice.", "page": 207, "level": 2}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "very high.", "metadata": {"headings": [{"headings_0": {"content": "This implies that management has not streamlined their security management requirements and practices and hence the potential impact of IT security incidents is", "page": 207, "level": 4}}, {"headings_1": {"content": "an approved Information Security Policy contrary to the industry best practice.", "page": 207, "level": 2}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Management committed to engage USPC to develop an IT Security Plan for the project", "metadata": {"headings": [{"headings_0": {"content": "Management committed to engage USPC to develop an IT Security Plan for the project", "page": 207, "level": 2}}, {"headings_1": {"content": "This implies that management has not streamlined their security management requirements and practices and hence the potential impact of IT security incidents is", "page": 207, "level": 4}}], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in line with the Ministry\u2019s IT Policy that is currently being developed. \n190", "metadata": {"headings": [{"headings_0": {"content": "Management committed to engage USPC to develop an IT Security Plan for the project", "page": 207, "level": 2}}, {"headings_1": {"content": "This implies that management has not streamlined their security management requirements and practices and hence the potential impact of IT security incidents is", "page": 207, "level": 4}}, [{"headings_0": {"content": "Management committed to engage USPC to develop an IT Security Plan for the project", "page": 207, "level": 2}}, {"headings_1": {"content": "This implies that management has not streamlined their security management requirements and practices and hence the potential impact of IT security incidents is", "page": 207, "level": 4}}]], "page": 207, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised Management to develop an IT security policy/plan in consultation with other", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to develop an IT security policy/plan in consultation with other", "page": 208, "level": 2}}, {"headings_1": {"content": "Management committed to engage USPC to develop an IT Security Plan for the project", "page": 207, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "stakeholders and in compliance with the industry standards.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to develop an IT security policy/plan in consultation with other", "page": 208, "level": 2}}, {"headings_1": {"content": "Management committed to engage USPC to develop an IT Security Plan for the project", "page": 207, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ix. System unavailability on Saturdays", "metadata": {"headings": [{"headings_0": {"content": "ix. System unavailability on Saturdays", "page": 208, "level": 3}}, {"headings_1": {"content": "I advised Management to develop an IT security policy/plan in consultation with other", "page": 208, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Whereas the UDLS is expected to provide services from Monday to Saturday, I noted", "metadata": {"headings": [{"headings_0": {"content": "Whereas the UDLS is expected to provide services from Monday to Saturday, I noted", "page": 208, "level": 2}}, {"headings_1": {"content": "ix. System unavailability on Saturdays", "page": 208, "level": 3}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "instances of system downtime, especially on Saturdays thus denying services to clients.", "metadata": {"headings": [{"headings_0": {"content": "Whereas the UDLS is expected to provide services from Monday to Saturday, I noted", "page": 208, "level": 2}}, {"headings_1": {"content": "ix. System unavailability on Saturdays", "page": 208, "level": 3}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "System downtime affects service delivery to clients and hampers the envisaged", "metadata": {"headings": [{"headings_0": {"content": "System downtime affects service delivery to clients and hampers the envisaged", "page": 208, "level": 2}}, {"headings_1": {"content": "Whereas the UDLS is expected to provide services from Monday to Saturday, I noted", "page": 208, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "benefits of the system availability. \nManagement acknowledged the concern and stated that the occurrences were as a", "metadata": {"headings": [{"headings_0": {"content": "System downtime affects service delivery to clients and hampers the envisaged", "page": 208, "level": 2}}, {"headings_1": {"content": "Whereas the UDLS is expected to provide services from Monday to Saturday, I noted", "page": 208, "level": 2}}, [{"headings_0": {"content": "System downtime affects service delivery to clients and hampers the envisaged", "page": 208, "level": 2}}, {"headings_1": {"content": "Whereas the UDLS is expected to provide services from Monday to Saturday, I noted", "page": 208, "level": 2}}]], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "result of unstable internet bandwidth. Further, management indicated that the Ministry was engaging NIRA to provide a redundant data line for backup in case of service", "metadata": {"headings": [{"headings_0": {"content": "result of unstable internet bandwidth. Further, management indicated that the Ministry was engaging NIRA to provide a redundant data line for backup in case of service", "page": 208, "level": 4}}, {"headings_1": {"content": "System downtime affects service delivery to clients and hampers the envisaged", "page": 208, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "breakdown.", "metadata": {"headings": [{"headings_0": {"content": "result of unstable internet bandwidth. Further, management indicated that the Ministry was engaging NIRA to provide a redundant data line for backup in case of service", "page": 208, "level": 4}}, {"headings_1": {"content": "System downtime affects service delivery to clients and hampers the envisaged", "page": 208, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised Management to ensure system availability in a bid to extend services to", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to ensure system availability in a bid to extend services to", "page": 208, "level": 2}}, {"headings_1": {"content": "result of unstable internet bandwidth. Further, management indicated that the Ministry was engaging NIRA to provide a redundant data line for backup in case of service", "page": 208, "level": 4}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "citizens as envisaged.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to ensure system availability in a bid to extend services to", "page": 208, "level": 2}}, {"headings_1": {"content": "result of unstable internet bandwidth. Further, management indicated that the Ministry was engaging NIRA to provide a redundant data line for backup in case of service", "page": 208, "level": 4}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "metadata": {"headings": [{"headings_0": {"content": "4.3. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 208, "level": 1}}, {"headings_1": {"content": "I advised Management to ensure system availability in a bid to extend services to", "page": 208, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "4.3.1. Government of Uganda\u2019s Efforts to Eliminate Intimate Partner Violence Against Women in Line with the Nationally Agreed Target Linked to SDG 5.2", "metadata": {"headings": [{"headings_0": {"content": "4.3.1. Government of Uganda\u2019s Efforts to Eliminate Intimate Partner Violence Against Women in Line with the Nationally Agreed Target Linked to SDG 5.2", "page": 208, "level": 1}}, {"headings_1": {"content": "4.3. HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS", "page": 208, "level": 1}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In September 2015, the Government of Uganda committed to the 2030 Agenda for", "metadata": {"headings": [{"headings_0": {"content": "In September 2015, the Government of Uganda committed to the 2030 Agenda for", "page": 208, "level": 2}}, {"headings_1": {"content": "4.3.1. Government of Uganda\u2019s Efforts to Eliminate Intimate Partner Violence Against Women in Line with the Nationally Agreed Target Linked to SDG 5.2", "page": 208, "level": 1}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Sustainable Development, one of whose targets (Target 5.2.1) aims at eliminating all forms of violence against all women and girls in the public and private spheres, including Intimate Partner Violence against Women (EIPVW). \nUganda recorded a decrease in intimate partner violanece between from 60% to", "metadata": {"headings": [{"headings_0": {"content": "In September 2015, the Government of Uganda committed to the 2030 Agenda for", "page": 208, "level": 2}}, {"headings_1": {"content": "4.3.1. Government of Uganda\u2019s Efforts to Eliminate Intimate Partner Violence Against Women in Line with the Nationally Agreed Target Linked to SDG 5.2", "page": 208, "level": 1}}, [{"headings_0": {"content": "In September 2015, the Government of Uganda committed to the 2030 Agenda for", "page": 208, "level": 2}}, {"headings_1": {"content": "4.3.1. Government of Uganda\u2019s Efforts to Eliminate Intimate Partner Violence Against Women in Line with the Nationally Agreed Target Linked to SDG 5.2", "page": 208, "level": 1}}]], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "56% in the years between 2011 and 2016. This is however higher than the global average of 35%. There was a reported 30% increase in violence aganainst women and girls since the outbreak of COVID-19. The police crime report 2019/20 indicated", "metadata": {"headings": [{"headings_0": {"content": "56% in the years between 2011 and 2016. This is however higher than the global average of 35%. There was a reported 30% increase in violence aganainst women and girls since the outbreak of COVID-19. The police crime report 2019/20 indicated", "page": 208, "level": 4}}, {"headings_1": {"content": "In September 2015, the Government of Uganda committed to the 2030 Agenda for", "page": 208, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a 29% rise in domestic violence cases from 13,693 to 17,664 between 2019 to 2020.", "metadata": {"headings": [{"headings_0": {"content": "56% in the years between 2011 and 2016. This is however higher than the global average of 35%. There was a reported 30% increase in violence aganainst women and girls since the outbreak of COVID-19. The police crime report 2019/20 indicated", "page": 208, "level": 4}}, {"headings_1": {"content": "In September 2015, the Government of Uganda committed to the 2030 Agenda for", "page": 208, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "It is from the above background that I conducted an audit whose overall objective", "metadata": {"headings": [{"headings_0": {"content": "It is from the above background that I conducted an audit whose overall objective", "page": 208, "level": 2}}, {"headings_1": {"content": "56% in the years between 2011 and 2016. This is however higher than the global average of 35%. There was a reported 30% increase in violence aganainst women and girls since the outbreak of COVID-19. The police crime report 2019/20 indicated", "page": 208, "level": 4}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "was to assess Government of Uganda\u2019s efforts to eliminate Intimate Partner Violence", "metadata": {"headings": [{"headings_0": {"content": "It is from the above background that I conducted an audit whose overall objective", "page": 208, "level": 2}}, {"headings_1": {"content": "56% in the years between 2011 and 2016. This is however higher than the global average of 35%. There was a reported 30% increase in violence aganainst women and girls since the outbreak of COVID-19. The police crime report 2019/20 indicated", "page": 208, "level": 4}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "against women in line with the nationally agreed target linked to SDG 5.2.", "metadata": {"headings": [{"headings_0": {"content": "against women in line with the nationally agreed target linked to SDG 5.2.", "page": 208, "level": 2}}, {"headings_1": {"content": "It is from the above background that I conducted an audit whose overall objective", "page": 208, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The following observations were made:", "metadata": {"headings": [{"headings_0": {"content": "against women in line with the nationally agreed target linked to SDG 5.2.", "page": 208, "level": 2}}, {"headings_1": {"content": "It is from the above background that I conducted an audit whose overall objective", "page": 208, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 A general increase in Intimate Partner Violence (IPV) in 2021 compared to 2016 regardless of the level of education attained, age group, or sub region. Sexual", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A general increase in Intimate Partner Violence (IPV) in 2021 compared to 2016 regardless of the level of education attained, age group, or sub region. Sexual", "page": 208, "level": 4}}, {"headings_1": {"content": "against women in line with the nationally agreed target linked to SDG 5.2.", "page": 208, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and psychological violence rose by 11% and 7% respectively, while physical", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A general increase in Intimate Partner Violence (IPV) in 2021 compared to 2016 regardless of the level of education attained, age group, or sub region. Sexual", "page": 208, "level": 4}}, {"headings_1": {"content": "against women in line with the nationally agreed target linked to SDG 5.2.", "page": 208, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "violence reduced by 1% over the same period. The rise was linked to the COVID-", "metadata": {"headings": [{"headings_0": {"content": "violence reduced by 1% over the same period. The rise was linked to the COVID-", "page": 208, "level": 2}}, {"headings_1": {"content": "\uf0b7 A general increase in Intimate Partner Violence (IPV) in 2021 compared to 2016 regardless of the level of education attained, age group, or sub region. Sexual", "page": 208, "level": 4}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "19 restrictions that increased exposure of victims and limited access to prevention and response services for GBV.", "metadata": {"headings": [{"headings_0": {"content": "violence reduced by 1% over the same period. The rise was linked to the COVID-", "page": 208, "level": 2}}, {"headings_1": {"content": "\uf0b7 A general increase in Intimate Partner Violence (IPV) in 2021 compared to 2016 regardless of the level of education attained, age group, or sub region. Sexual", "page": 208, "level": 4}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The higher the level of education of women and girls, the lower the level of IPV", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The higher the level of education of women and girls, the lower the level of IPV", "page": 208, "level": 2}}, {"headings_1": {"content": "violence reduced by 1% over the same period. The rise was linked to the COVID-", "page": 208, "level": 2}}], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "experienced/reported, in both 2016 and 2020. For instance, in 2020, only 19.4% of women who studied beyond secondary school level reported physical or sexual violence perpetrated by an intimate partner in the previous 12 months, compared to 38.3% of the women and girls who never obtained formal education. \n191", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The higher the level of education of women and girls, the lower the level of IPV", "page": 208, "level": 2}}, {"headings_1": {"content": "violence reduced by 1% over the same period. The rise was linked to the COVID-", "page": 208, "level": 2}}, [{"headings_0": {"content": "\uf0b7 The higher the level of education of women and girls, the lower the level of IPV", "page": 208, "level": 2}}, {"headings_1": {"content": "violence reduced by 1% over the same period. The rise was linked to the COVID-", "page": 208, "level": 2}}]], "page": 208, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Acholi sub-region had the highest prevalence of IPVW (64.9%), followed by Bukedi (60.3%) and Karamoja (49.9%) sub regions. Five sub-regions in the Central, western and south western (Ankole, Tooro, Bunyoro, Busoga and South Central) registered a decline in cases of physical and /or sexual violence against", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Acholi sub-region had the highest prevalence of IPVW (64.9%), followed by Bukedi (60.3%) and Karamoja (49.9%) sub regions. Five sub-regions in the Central, western and south western (Ankole, Tooro, Bunyoro, Busoga and South Central) registered a decline in cases of physical and /or sexual violence against", "page": 209, "level": 4}}, {"headings_1": {"content": "\uf0b7 The higher the level of education of women and girls, the lower the level of IPV", "page": 208, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "women and girls between 2016 and 2020, while the other ten sub-regions", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Acholi sub-region had the highest prevalence of IPVW (64.9%), followed by Bukedi (60.3%) and Karamoja (49.9%) sub regions. Five sub-regions in the Central, western and south western (Ankole, Tooro, Bunyoro, Busoga and South Central) registered a decline in cases of physical and /or sexual violence against", "page": 209, "level": 4}}, {"headings_1": {"content": "\uf0b7 The higher the level of education of women and girls, the lower the level of IPV", "page": 208, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "registered increased incidents. South Central sub-region recorded the highest decline in reported IPVW cases- from 24.2% in 2016 to 15% in 2020, a reduction", "metadata": {"headings": [{"headings_0": {"content": "registered increased incidents. South Central sub-region recorded the highest decline in reported IPVW cases- from 24.2% in 2016 to 15% in 2020, a reduction", "page": 209, "level": 4}}, {"headings_1": {"content": "\uf0b7 Acholi sub-region had the highest prevalence of IPVW (64.9%), followed by Bukedi (60.3%) and Karamoja (49.9%) sub regions. Five sub-regions in the Central, western and south western (Ankole, Tooro, Bunyoro, Busoga and South Central) registered a decline in cases of physical and /or sexual violence against", "page": 209, "level": 4}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of 9.2 percentage points.", "metadata": {"headings": [{"headings_0": {"content": "registered increased incidents. South Central sub-region recorded the highest decline in reported IPVW cases- from 24.2% in 2016 to 15% in 2020, a reduction", "page": 209, "level": 4}}, {"headings_1": {"content": "\uf0b7 Acholi sub-region had the highest prevalence of IPVW (64.9%), followed by Bukedi (60.3%) and Karamoja (49.9%) sub regions. Five sub-regions in the Central, western and south western (Ankole, Tooro, Bunyoro, Busoga and South Central) registered a decline in cases of physical and /or sexual violence against", "page": 209, "level": 4}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Uganda generally has in place a coherent legal, policy and institutional", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Uganda generally has in place a coherent legal, policy and institutional", "page": 209, "level": 2}}, {"headings_1": {"content": "registered increased incidents. South Central sub-region recorded the highest decline in reported IPVW cases- from 24.2% in 2016 to 15% in 2020, a reduction", "page": 209, "level": 4}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "framework at national level (and partially at local government level) to combat GBV/ IPV, although some critical legislation addressing aspects of IPVW are not", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Uganda generally has in place a coherent legal, policy and institutional", "page": 209, "level": 2}}, {"headings_1": {"content": "registered increased incidents. South Central sub-region recorded the highest decline in reported IPVW cases- from 24.2% in 2016 to 15% in 2020, a reduction", "page": 209, "level": 4}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "yet complete. These include the Sexual Offences Bill, Legal Aid Bill and Policy and the review of the Domestic Violence Act and Regulations, 2010.", "metadata": {"headings": [{"headings_0": {"content": "yet complete. These include the Sexual Offences Bill, Legal Aid Bill and Policy and the review of the Domestic Violence Act and Regulations, 2010.", "page": 209, "level": 4}}, {"headings_1": {"content": "\uf0b7 Uganda generally has in place a coherent legal, policy and institutional", "page": 209, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 That whereas the National Action Plan for Elimination of GBV (2016 - 2021) sought a budget of UGX 89.67 billion to facilitate implementation of all identified interventions for eliminating all forms of GBV over the five-year period, only UGX 10 billion was mobilised. 90% (UGX 9 billion) of this financing came through", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 That whereas the National Action Plan for Elimination of GBV (2016 - 2021) sought a budget of UGX 89.67 billion to facilitate implementation of all identified interventions for eliminating all forms of GBV over the five-year period, only UGX 10 billion was mobilised. 90% (UGX 9 billion) of this financing came through", "page": 209, "level": 4}}, {"headings_1": {"content": "yet complete. These include the Sexual Offences Bill, Legal Aid Bill and Policy and the review of the Domestic Violence Act and Regulations, 2010.", "page": 209, "level": 4}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "donor financing thereby raising a sustainability challenge.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 That whereas the National Action Plan for Elimination of GBV (2016 - 2021) sought a budget of UGX 89.67 billion to facilitate implementation of all identified interventions for eliminating all forms of GBV over the five-year period, only UGX 10 billion was mobilised. 90% (UGX 9 billion) of this financing came through", "page": 209, "level": 4}}, {"headings_1": {"content": "yet complete. These include the Sexual Offences Bill, Legal Aid Bill and Policy and the review of the Domestic Violence Act and Regulations, 2010.", "page": 209, "level": 4}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 That staffing for officers responsible for GBV interventions in local governments stood at an average of 40% for the twelve districts visited. The low number of staff involved in GBV interventions in the districts is aggravated by the fact that", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 That staffing for officers responsible for GBV interventions in local governments stood at an average of 40% for the twelve districts visited. The low number of staff involved in GBV interventions in the districts is aggravated by the fact that", "page": 209, "level": 4}}, {"headings_1": {"content": "\uf0b7 That whereas the National Action Plan for Elimination of GBV (2016 - 2021) sought a budget of UGX 89.67 billion to facilitate implementation of all identified interventions for eliminating all forms of GBV over the five-year period, only UGX 10 billion was mobilised. 90% (UGX 9 billion) of this financing came through", "page": 209, "level": 4}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "these few officers are also central to coordination, development, implementation of culture and community-based services, programmes and projects in the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 That staffing for officers responsible for GBV interventions in local governments stood at an average of 40% for the twelve districts visited. The low number of staff involved in GBV interventions in the districts is aggravated by the fact that", "page": 209, "level": 4}}, {"headings_1": {"content": "\uf0b7 That whereas the National Action Plan for Elimination of GBV (2016 - 2021) sought a budget of UGX 89.67 billion to facilitate implementation of all identified interventions for eliminating all forms of GBV over the five-year period, only UGX 10 billion was mobilised. 90% (UGX 9 billion) of this financing came through", "page": 209, "level": 4}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "district and urban councils thus limiting the time allocated to GBV issues in the", "metadata": {"headings": [{"headings_0": {"content": "district and urban councils thus limiting the time allocated to GBV issues in the", "page": 209, "level": 2}}, {"headings_1": {"content": "\uf0b7 That staffing for officers responsible for GBV interventions in local governments stood at an average of 40% for the twelve districts visited. The low number of staff involved in GBV interventions in the districts is aggravated by the fact that", "page": 209, "level": 4}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "districts.", "metadata": {"headings": [{"headings_0": {"content": "district and urban councils thus limiting the time allocated to GBV issues in the", "page": 209, "level": 2}}, {"headings_1": {"content": "\uf0b7 That staffing for officers responsible for GBV interventions in local governments stood at an average of 40% for the twelve districts visited. The low number of staff involved in GBV interventions in the districts is aggravated by the fact that", "page": 209, "level": 4}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Only 18 (with 20 shelters) of the 135 districts countrywide had shelters with a combined capacity of 280 GBV victims. However, MoGLSD did not have a budget", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Only 18 (with 20 shelters) of the 135 districts countrywide had shelters with a combined capacity of 280 GBV victims. However, MoGLSD did not have a budget", "page": 209, "level": 4}}, {"headings_1": {"content": "district and urban councils thus limiting the time allocated to GBV issues in the", "page": 209, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "provision for the day to day running of these shelters and at the time of audit,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Only 18 (with 20 shelters) of the 135 districts countrywide had shelters with a combined capacity of 280 GBV victims. However, MoGLSD did not have a budget", "page": 209, "level": 4}}, {"headings_1": {"content": "district and urban councils thus limiting the time allocated to GBV issues in the", "page": 209, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "they were all run by NGOs financed by development partners. This deprives GBV", "metadata": {"headings": [{"headings_0": {"content": "they were all run by NGOs financed by development partners. This deprives GBV", "page": 209, "level": 2}}, {"headings_1": {"content": "\uf0b7 Only 18 (with 20 shelters) of the 135 districts countrywide had shelters with a combined capacity of 280 GBV victims. However, MoGLSD did not have a budget", "page": 209, "level": 4}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "victims in the remaining 117 districts of shelter services or makes it costly for", "metadata": {"headings": [{"headings_0": {"content": "they were all run by NGOs financed by development partners. This deprives GBV", "page": 209, "level": 2}}, {"headings_1": {"content": "\uf0b7 Only 18 (with 20 shelters) of the 135 districts countrywide had shelters with a combined capacity of 280 GBV victims. However, MoGLSD did not have a budget", "page": 209, "level": 4}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "them to access the shelters. For instance, some sub-regions that recorded a high prevalence of IPV cases amongst women and girls in 2020- such as Kigezi (38.8%) and Lango (34.6%) - did not have any shelters.", "metadata": {"headings": [{"headings_0": {"content": "them to access the shelters. For instance, some sub-regions that recorded a high prevalence of IPV cases amongst women and girls in 2020- such as Kigezi (38.8%) and Lango (34.6%) - did not have any shelters.", "page": 209, "level": 4}}, {"headings_1": {"content": "they were all run by NGOs financed by development partners. This deprives GBV", "page": 209, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 Although UBOS, in collaboration with MoGLSD, developed and localized the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Although UBOS, in collaboration with MoGLSD, developed and localized the", "page": 209, "level": 2}}, {"headings_1": {"content": "them to access the shelters. For instance, some sub-regions that recorded a high prevalence of IPV cases amongst women and girls in 2020- such as Kigezi (38.8%) and Lango (34.6%) - did not have any shelters.", "page": 209, "level": 4}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "indicators for measuring progress on intimate partner violence, and included them in the National Statistical Indicator Framework (NSI) update of 2018, the framework does not provide periodic targets against which progress can be measured prior to 2030.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Although UBOS, in collaboration with MoGLSD, developed and localized the", "page": 209, "level": 2}}, {"headings_1": {"content": "them to access the shelters. For instance, some sub-regions that recorded a high prevalence of IPV cases amongst women and girls in 2020- such as Kigezi (38.8%) and Lango (34.6%) - did not have any shelters.", "page": 209, "level": 4}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 There was limited enrolment of districts onto the National GBV database (only", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was limited enrolment of districts onto the National GBV database (only", "page": 209, "level": 2}}, {"headings_1": {"content": "\uf0b7 Although UBOS, in collaboration with MoGLSD, developed and localized the", "page": 209, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "94 out of 135), and limited utilisation of the database by the districts enrolled", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was limited enrolment of districts onto the National GBV database (only", "page": 209, "level": 2}}, {"headings_1": {"content": "\uf0b7 Although UBOS, in collaboration with MoGLSD, developed and localized the", "page": 209, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(20% in 2019, and 57% in 2021). There is also no interface between Police", "metadata": {"headings": [{"headings_0": {"content": "(20% in 2019, and 57% in 2021). There is also no interface between Police", "page": 209, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was limited enrolment of districts onto the National GBV database (only", "page": 209, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "records and the HMIS. This leads to shortcomings in data sharing between", "metadata": {"headings": [{"headings_0": {"content": "(20% in 2019, and 57% in 2021). There is also no interface between Police", "page": 209, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was limited enrolment of districts onto the National GBV database (only", "page": 209, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "different actors to whom IPV cases are reported.", "metadata": {"headings": [{"headings_0": {"content": "different actors to whom IPV cases are reported.", "page": 209, "level": 2}}, {"headings_1": {"content": "(20% in 2019, and 57% in 2021). There is also no interface between Police", "page": 209, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accounting Officer of Ministry of Gender Labour and Social development", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer of Ministry of Gender Labour and Social development", "page": 209, "level": 2}}, {"headings_1": {"content": "different actors to whom IPV cases are reported.", "page": 209, "level": 2}}], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(MOGLSD) to; \n192", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer of Ministry of Gender Labour and Social development", "page": 209, "level": 2}}, {"headings_1": {"content": "different actors to whom IPV cases are reported.", "page": 209, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer of Ministry of Gender Labour and Social development", "page": 209, "level": 2}}, {"headings_1": {"content": "different actors to whom IPV cases are reported.", "page": 209, "level": 2}}]], "page": 209, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Investigate the major causes of the IPV prevalence rates in the different", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Investigate the major causes of the IPV prevalence rates in the different", "page": 210, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer of Ministry of Gender Labour and Social development", "page": 209, "level": 2}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "regions of the country to ensure targeted and specific interventions are made to address the vice.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Investigate the major causes of the IPV prevalence rates in the different", "page": 210, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer of Ministry of Gender Labour and Social development", "page": 209, "level": 2}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Prioritise the review, development and/or update of the pending legal, policy and institutional frameworks aimed at EIPVW and more actively engage key stakeholders in the development of EIPVW policies and legislation including victims of IPV, local governments and religious/ cultural institutions to ensure that all views are considered and the needs of those most vulnerable to IPV", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Prioritise the review, development and/or update of the pending legal, policy and institutional frameworks aimed at EIPVW and more actively engage key stakeholders in the development of EIPVW policies and legislation including victims of IPV, local governments and religious/ cultural institutions to ensure that all views are considered and the needs of those most vulnerable to IPV", "page": 210, "level": 4}}, {"headings_1": {"content": "\uf0fc Investigate the major causes of the IPV prevalence rates in the different", "page": 210, "level": 2}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "are addressed.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Prioritise the review, development and/or update of the pending legal, policy and institutional frameworks aimed at EIPVW and more actively engage key stakeholders in the development of EIPVW policies and legislation including victims of IPV, local governments and religious/ cultural institutions to ensure that all views are considered and the needs of those most vulnerable to IPV", "page": 210, "level": 4}}, {"headings_1": {"content": "\uf0fc Investigate the major causes of the IPV prevalence rates in the different", "page": 210, "level": 2}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Collaborate with MoFPED to mobilise funds necessary to operationalise the institutional arrangements stipulated in the National Action Plan for Elimination of GBV for effective coordination and implementation of IPV interventions.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Collaborate with MoFPED to mobilise funds necessary to operationalise the institutional arrangements stipulated in the National Action Plan for Elimination of GBV for effective coordination and implementation of IPV interventions.", "page": 210, "level": 4}}, {"headings_1": {"content": "\uf0fc Prioritise the review, development and/or update of the pending legal, policy and institutional frameworks aimed at EIPVW and more actively engage key stakeholders in the development of EIPVW policies and legislation including victims of IPV, local governments and religious/ cultural institutions to ensure that all views are considered and the needs of those most vulnerable to IPV", "page": 210, "level": 4}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0fc Liaise with MoFPED and NPA to provide a specified budget code for GBV interventions in the budget framework papers for all responsible MDAs and LGs. This forms a basis of lobbying for GBV interventions in the budgeting", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Liaise with MoFPED and NPA to provide a specified budget code for GBV interventions in the budget framework papers for all responsible MDAs and LGs. This forms a basis of lobbying for GBV interventions in the budgeting", "page": 210, "level": 4}}, {"headings_1": {"content": "\uf0fc Collaborate with MoFPED to mobilise funds necessary to operationalise the institutional arrangements stipulated in the National Action Plan for Elimination of GBV for effective coordination and implementation of IPV interventions.", "page": 210, "level": 4}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "process and also facilitates identification of groups vulnerable to GBV for special consideration.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Liaise with MoFPED and NPA to provide a specified budget code for GBV interventions in the budget framework papers for all responsible MDAs and LGs. This forms a basis of lobbying for GBV interventions in the budgeting", "page": 210, "level": 4}}, {"headings_1": {"content": "\uf0fc Collaborate with MoFPED to mobilise funds necessary to operationalise the institutional arrangements stipulated in the National Action Plan for Elimination of GBV for effective coordination and implementation of IPV interventions.", "page": 210, "level": 4}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Engage all IPV/GBV partner agencies and LGs to recruit or appoint and train IPV/GBV responsible persons and in collaboration with relevant partners lay out detailed strategies for protection and rehabilitation of the victims of IPV", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Engage all IPV/GBV partner agencies and LGs to recruit or appoint and train IPV/GBV responsible persons and in collaboration with relevant partners lay out detailed strategies for protection and rehabilitation of the victims of IPV", "page": 210, "level": 4}}, {"headings_1": {"content": "\uf0fc Liaise with MoFPED and NPA to provide a specified budget code for GBV interventions in the budget framework papers for all responsible MDAs and LGs. This forms a basis of lobbying for GBV interventions in the budgeting", "page": 210, "level": 4}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "through establishment of shelters providing resources for their routine operations.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Engage all IPV/GBV partner agencies and LGs to recruit or appoint and train IPV/GBV responsible persons and in collaboration with relevant partners lay out detailed strategies for protection and rehabilitation of the victims of IPV", "page": 210, "level": 4}}, {"headings_1": {"content": "\uf0fc Liaise with MoFPED and NPA to provide a specified budget code for GBV interventions in the budget framework papers for all responsible MDAs and LGs. This forms a basis of lobbying for GBV interventions in the budgeting", "page": 210, "level": 4}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 210, "level": 3}}, {"headings_1": {"content": "\uf0fc Engage all IPV/GBV partner agencies and LGs to recruit or appoint and train IPV/GBV responsible persons and in collaboration with relevant partners lay out detailed strategies for protection and rehabilitation of the victims of IPV", "page": 210, "level": 4}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Although the Government of Uganda committed to eliminate Intimate Partner Violence against women and girls by 2030 (SDG Target 5.2.1), the audit noted an increase in incidences of IPVW in 2020 as compared to 2016, presenting a risk that Uganda will not meet the aforementioned SDG target unless deliberate interventions are", "metadata": {"headings": [{"headings_0": {"content": "Although the Government of Uganda committed to eliminate Intimate Partner Violence against women and girls by 2030 (SDG Target 5.2.1), the audit noted an increase in incidences of IPVW in 2020 as compared to 2016, presenting a risk that Uganda will not meet the aforementioned SDG target unless deliberate interventions are", "page": 210, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 210, "level": 3}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implemented to address the gaps noted in this report. Achievement of tangible", "metadata": {"headings": [{"headings_0": {"content": "Although the Government of Uganda committed to eliminate Intimate Partner Violence against women and girls by 2030 (SDG Target 5.2.1), the audit noted an increase in incidences of IPVW in 2020 as compared to 2016, presenting a risk that Uganda will not meet the aforementioned SDG target unless deliberate interventions are", "page": 210, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 210, "level": 3}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "progress towards elimination of IPVW by 2030 will require multi-stakeholder", "metadata": {"headings": [{"headings_0": {"content": "progress towards elimination of IPVW by 2030 will require multi-stakeholder", "page": 210, "level": 2}}, {"headings_1": {"content": "Although the Government of Uganda committed to eliminate Intimate Partner Violence against women and girls by 2030 (SDG Target 5.2.1), the audit noted an increase in incidences of IPVW in 2020 as compared to 2016, presenting a risk that Uganda will not meet the aforementioned SDG target unless deliberate interventions are", "page": 210, "level": 4}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "engagement and adoption of a whole-of-government approach to ensure no one is left behind.", "metadata": {"headings": [{"headings_0": {"content": "progress towards elimination of IPVW by 2030 will require multi-stakeholder", "page": 210, "level": 2}}, {"headings_1": {"content": "Although the Government of Uganda committed to eliminate Intimate Partner Violence against women and girls by 2030 (SDG Target 5.2.1), the audit noted an increase in incidences of IPVW in 2020 as compared to 2016, presenting a risk that Uganda will not meet the aforementioned SDG target unless deliberate interventions are", "page": 210, "level": 4}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3.2. Audit on the Management of Emergency Medical Services (EMS) in Uganda by Ministry of Health (MOH)", "metadata": {"headings": [{"headings_0": {"content": "4.3.2. Audit on the Management of Emergency Medical Services (EMS) in Uganda by Ministry of Health (MOH)", "page": 210, "level": 8}}, {"headings_1": {"content": "progress towards elimination of IPVW by 2030 will require multi-stakeholder", "page": 210, "level": 2}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "An Emergency Medical Service (EMS) system organizes all aspects of urgent care provided to patients in the pre-hospital or out-of-hospital environment. EMS is critical to the improvement of outcomes in patients with obstetric and medical emergencies and severe injuries and other serious time sensitive illnesses.", "metadata": {"headings": [{"headings_0": {"content": "4.3.2. Audit on the Management of Emergency Medical Services (EMS) in Uganda by Ministry of Health (MOH)", "page": 210, "level": 8}}, {"headings_1": {"content": "progress towards elimination of IPVW by 2030 will require multi-stakeholder", "page": 210, "level": 2}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Ministry of Health set up a department of Emergency Medical Services to manage the provision of emergency services through a system of out of hospital (On scene", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Health set up a department of Emergency Medical Services to manage the provision of emergency services through a system of out of hospital (On scene", "page": 210, "level": 4}}, {"headings_1": {"content": "4.3.2. Audit on the Management of Emergency Medical Services (EMS) in Uganda by Ministry of Health (MOH)", "page": 210, "level": 8}}], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "acute medical care and during transportation of patients) and care on arrival at the health facility. \n193", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Health set up a department of Emergency Medical Services to manage the provision of emergency services through a system of out of hospital (On scene", "page": 210, "level": 4}}, {"headings_1": {"content": "4.3.2. Audit on the Management of Emergency Medical Services (EMS) in Uganda by Ministry of Health (MOH)", "page": 210, "level": 8}}, [{"headings_0": {"content": "The Ministry of Health set up a department of Emergency Medical Services to manage the provision of emergency services through a system of out of hospital (On scene", "page": 210, "level": 4}}, {"headings_1": {"content": "4.3.2. Audit on the Management of Emergency Medical Services (EMS) in Uganda by Ministry of Health (MOH)", "page": 210, "level": 8}}]], "page": 210, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This audit was instituted following public outcry arising from delayed/ inadequate", "metadata": {"headings": [{"headings_0": {"content": "This audit was instituted following public outcry arising from delayed/ inadequate", "page": 211, "level": 2}}, {"headings_1": {"content": "The Ministry of Health set up a department of Emergency Medical Services to manage the provision of emergency services through a system of out of hospital (On scene", "page": 210, "level": 4}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "response to emergencies in the country, a high proportion of seriously injured", "metadata": {"headings": [{"headings_0": {"content": "This audit was instituted following public outcry arising from delayed/ inadequate", "page": 211, "level": 2}}, {"headings_1": {"content": "The Ministry of Health set up a department of Emergency Medical Services to manage the provision of emergency services through a system of out of hospital (On scene", "page": 210, "level": 4}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "causalities in need of emergency services. This was informed by the Uganda police annual crime reports and the COVID-19 epidemic cases that tested the health services\u2019", "metadata": {"headings": [{"headings_0": {"content": "causalities in need of emergency services. This was informed by the Uganda police annual crime reports and the COVID-19 epidemic cases that tested the health services\u2019", "page": 211, "level": 4}}, {"headings_1": {"content": "This audit was instituted following public outcry arising from delayed/ inadequate", "page": 211, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "preparedness to handle medical emergencies. I noted that the sector faced challenges in responding to emergencies across the country. \nThe objective of the audit was to assess the efforts of the Ministry of Health in ensuring provision of quality emergency care services in the country. \nAlthough there are notable achievements, for instance: development of the EMS Policy", "metadata": {"headings": [{"headings_0": {"content": "causalities in need of emergency services. This was informed by the Uganda police annual crime reports and the COVID-19 epidemic cases that tested the health services\u2019", "page": 211, "level": 4}}, {"headings_1": {"content": "This audit was instituted following public outcry arising from delayed/ inadequate", "page": 211, "level": 2}}, [{"headings_0": {"content": "causalities in need of emergency services. This was informed by the Uganda police annual crime reports and the COVID-19 epidemic cases that tested the health services\u2019", "page": 211, "level": 4}}, {"headings_1": {"content": "This audit was instituted following public outcry arising from delayed/ inadequate", "page": 211, "level": 2}}], [{"headings_0": {"content": "causalities in need of emergency services. This was informed by the Uganda police annual crime reports and the COVID-19 epidemic cases that tested the health services\u2019", "page": 211, "level": 4}}, {"headings_1": {"content": "This audit was instituted following public outcry arising from delayed/ inadequate", "page": 211, "level": 2}}]], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2021; EMS Strategy 2020/21-2024/25 and EMS norms and standards for ambulances as key legislations; and development of 12 indicators to track EMS delivery in the country which are existent in the DHIS 2 platform and setting up and operationalization of two regional call and dispatch centres at Naguru and Masaka Regional Referral Hospitals (RRHs) audit noted the following areas for improvement.", "metadata": {"headings": [{"headings_0": {"content": "2021; EMS Strategy 2020/21-2024/25 and EMS norms and standards for ambulances as key legislations; and development of 12 indicators to track EMS delivery in the country which are existent in the DHIS 2 platform and setting up and operationalization of two regional call and dispatch centres at Naguru and Masaka Regional Referral Hospitals (RRHs) audit noted the following areas for improvement.", "page": 211, "level": 4}}, {"headings_1": {"content": "causalities in need of emergency services. This was informed by the Uganda police annual crime reports and the COVID-19 epidemic cases that tested the health services\u2019", "page": 211, "level": 4}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Inspite of the above achievement, the following were observed;", "metadata": {"headings": [{"headings_0": {"content": "Inspite of the above achievement, the following were observed;", "page": 211, "level": 2}}, {"headings_1": {"content": "2021; EMS Strategy 2020/21-2024/25 and EMS norms and standards for ambulances as key legislations; and development of 12 indicators to track EMS delivery in the country which are existent in the DHIS 2 platform and setting up and operationalization of two regional call and dispatch centres at Naguru and Masaka Regional Referral Hospitals (RRHs) audit noted the following areas for improvement.", "page": 211, "level": 4}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 MoH had not developed 75% (15 out of 20) of key legislations as stipulated in the WHO framework at different EMS levels, at the time of the audit. The undeveloped legislation include; the Bystander protection legislation and the EMS", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 MoH had not developed 75% (15 out of 20) of key legislations as stipulated in the WHO framework at different EMS levels, at the time of the audit. The undeveloped legislation include; the Bystander protection legislation and the EMS", "page": 211, "level": 4}}, {"headings_1": {"content": "Inspite of the above achievement, the following were observed;", "page": 211, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Act to enable the government to enforce desirable EMS practices among others.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 MoH had not developed 75% (15 out of 20) of key legislations as stipulated in the WHO framework at different EMS levels, at the time of the audit. The undeveloped legislation include; the Bystander protection legislation and the EMS", "page": 211, "level": 4}}, {"headings_1": {"content": "Inspite of the above achievement, the following were observed;", "page": 211, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I also noted that the EMS Policy, Strategy, norms and standards of ambulances were not widely disseminated to the people in communities and staff in the EMS units who are the implementers and providers of EMS services.", "metadata": {"headings": [{"headings_0": {"content": "I also noted that the EMS Policy, Strategy, norms and standards of ambulances were not widely disseminated to the people in communities and staff in the EMS units who are the implementers and providers of EMS services.", "page": 211, "level": 4}}, {"headings_1": {"content": "\uf0b7 MoH had not developed 75% (15 out of 20) of key legislations as stipulated in the WHO framework at different EMS levels, at the time of the audit. The undeveloped legislation include; the Bystander protection legislation and the EMS", "page": 211, "level": 4}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 Twelve (12) out of the fourteen (14) regional call and dispatch centres representing 86% supposed to be set up and operationalized by MoH had not been set up by the time of the report. The ministry had not operationalized the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Twelve (12) out of the fourteen (14) regional call and dispatch centres representing 86% supposed to be set up and operationalized by MoH had not been set up by the time of the report. The ministry had not operationalized the", "page": 211, "level": 4}}, {"headings_1": {"content": "I also noted that the EMS Policy, Strategy, norms and standards of ambulances were not widely disseminated to the people in communities and staff in the EMS units who are the implementers and providers of EMS services.", "page": 211, "level": 4}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "universal medical access or toll free number/ three (3) digit code for access of emergency medical services by patients and health facilities.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Twelve (12) out of the fourteen (14) regional call and dispatch centres representing 86% supposed to be set up and operationalized by MoH had not been set up by the time of the report. The ministry had not operationalized the", "page": 211, "level": 4}}, {"headings_1": {"content": "I also noted that the EMS Policy, Strategy, norms and standards of ambulances were not widely disseminated to the people in communities and staff in the EMS units who are the implementers and providers of EMS services.", "page": 211, "level": 4}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 MoH had no comprehensive database for existing ambulances. Mismatches were", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 MoH had no comprehensive database for existing ambulances. Mismatches were", "page": 211, "level": 2}}, {"headings_1": {"content": "\uf0b7 Twelve (12) out of the fourteen (14) regional call and dispatch centres representing 86% supposed to be set up and operationalized by MoH had not been set up by the time of the report. The ministry had not operationalized the", "page": 211, "level": 4}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "observed in the actual numbers of ambulances attached to some of the facilities compared with those of the ambulance census report.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 MoH had no comprehensive database for existing ambulances. Mismatches were", "page": 211, "level": 2}}, {"headings_1": {"content": "\uf0b7 Twelve (12) out of the fourteen (14) regional call and dispatch centres representing 86% supposed to be set up and operationalized by MoH had not been set up by the time of the report. The ministry had not operationalized the", "page": 211, "level": 4}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 the undesirable 178 type A government ambulances had not been phased out", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 the undesirable 178 type A government ambulances had not been phased out", "page": 211, "level": 2}}, {"headings_1": {"content": "\uf0b7 MoH had no comprehensive database for existing ambulances. Mismatches were", "page": 211, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "by the intended deadline of end of the FY 2020/2021. Procurement of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 the undesirable 178 type A government ambulances had not been phased out", "page": 211, "level": 2}}, {"headings_1": {"content": "\uf0b7 MoH had no comprehensive database for existing ambulances. Mismatches were", "page": 211, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ambulances was neither planned nor included in the EMS departmental budgets", "metadata": {"headings": [{"headings_0": {"content": "ambulances was neither planned nor included in the EMS departmental budgets", "page": 211, "level": 2}}, {"headings_1": {"content": "\uf0b7 the undesirable 178 type A government ambulances had not been phased out", "page": 211, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "for the period under review.", "metadata": {"headings": [{"headings_0": {"content": "ambulances was neither planned nor included in the EMS departmental budgets", "page": 211, "level": 2}}, {"headings_1": {"content": "\uf0b7 the undesirable 178 type A government ambulances had not been phased out", "page": 211, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 None of the procured 12 boat ambulances were allocated or deployed to any of the island districts as planned but left idle at the Entebbe marine base for over", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 None of the procured 12 boat ambulances were allocated or deployed to any of the island districts as planned but left idle at the Entebbe marine base for over", "page": 211, "level": 4}}, {"headings_1": {"content": "ambulances was neither planned nor included in the EMS departmental budgets", "page": 211, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a year, defeating the objective of securing these ambulances and undermining", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 None of the procured 12 boat ambulances were allocated or deployed to any of the island districts as planned but left idle at the Entebbe marine base for over", "page": 211, "level": 4}}, {"headings_1": {"content": "ambulances was neither planned nor included in the EMS departmental budgets", "page": 211, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the value for money of USD1,870,714 and UGX 1,347,480,000 spent on", "metadata": {"headings": [{"headings_0": {"content": "the value for money of USD1,870,714 and UGX 1,347,480,000 spent on", "page": 211, "level": 2}}, {"headings_1": {"content": "\uf0b7 None of the procured 12 boat ambulances were allocated or deployed to any of the island districts as planned but left idle at the Entebbe marine base for over", "page": 211, "level": 4}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "procurement of these boat ambulances.", "metadata": {"headings": [{"headings_0": {"content": "the value for money of USD1,870,714 and UGX 1,347,480,000 spent on", "page": 211, "level": 2}}, {"headings_1": {"content": "\uf0b7 None of the procured 12 boat ambulances were allocated or deployed to any of the island districts as planned but left idle at the Entebbe marine base for over", "page": 211, "level": 4}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Seventy-Five per cent (75%) of the ambulances, subjected to the checklist tool to assess the minimum equipment and supplies stipulated in the National", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Seventy-Five per cent (75%) of the ambulances, subjected to the checklist tool to assess the minimum equipment and supplies stipulated in the National", "page": 211, "level": 4}}, {"headings_1": {"content": "the value for money of USD1,870,714 and UGX 1,347,480,000 spent on", "page": 211, "level": 2}}], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "operating guidelines and standards for ambulances, lacked all the required \n194", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Seventy-Five per cent (75%) of the ambulances, subjected to the checklist tool to assess the minimum equipment and supplies stipulated in the National", "page": 211, "level": 4}}, {"headings_1": {"content": "the value for money of USD1,870,714 and UGX 1,347,480,000 spent on", "page": 211, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Seventy-Five per cent (75%) of the ambulances, subjected to the checklist tool to assess the minimum equipment and supplies stipulated in the National", "page": 211, "level": 4}}, {"headings_1": {"content": "the value for money of USD1,870,714 and UGX 1,347,480,000 spent on", "page": 211, "level": 2}}]], "page": 211, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "minimum basic life support equipment and supplies. In effect they only act as", "metadata": {"headings": [{"headings_0": {"content": "minimum basic life support equipment and supplies. In effect they only act as", "page": 212, "level": 2}}, {"headings_1": {"content": "\uf0b7 Seventy-Five per cent (75%) of the ambulances, subjected to the checklist tool to assess the minimum equipment and supplies stipulated in the National", "page": 211, "level": 4}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "transport vehicles.", "metadata": {"headings": [{"headings_0": {"content": "minimum basic life support equipment and supplies. In effect they only act as", "page": 212, "level": 2}}, {"headings_1": {"content": "\uf0b7 Seventy-Five per cent (75%) of the ambulances, subjected to the checklist tool to assess the minimum equipment and supplies stipulated in the National", "page": 211, "level": 4}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Sixteen (16) out of eighteen (18), representing 89% of the visited health facilities", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Sixteen (16) out of eighteen (18), representing 89% of the visited health facilities", "page": 212, "level": 2}}, {"headings_1": {"content": "minimum basic life support equipment and supplies. In effect they only act as", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "had no fully dedicated personnel in their emergency units to manage emergency cases yet visited Health Centres IVS, on average, receive 2-5 emergency cases a day while general hospitals receive 10-30 emergency cases a day on average.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Sixteen (16) out of eighteen (18), representing 89% of the visited health facilities", "page": 212, "level": 2}}, {"headings_1": {"content": "minimum basic life support equipment and supplies. In effect they only act as", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 MoH had not reviewed the Uganda National Minimum Health Care package to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 MoH had not reviewed the Uganda National Minimum Health Care package to", "page": 212, "level": 2}}, {"headings_1": {"content": "\uf0b7 Sixteen (16) out of eighteen (18), representing 89% of the visited health facilities", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "prioritize emergency care at Health facility level and in the pre-hospital phase.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 MoH had not reviewed the Uganda National Minimum Health Care package to", "page": 212, "level": 2}}, {"headings_1": {"content": "\uf0b7 Sixteen (16) out of eighteen (18), representing 89% of the visited health facilities", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "None of the visited health facilities/hospitals across all levels were aware of the", "metadata": {"headings": [{"headings_0": {"content": "None of the visited health facilities/hospitals across all levels were aware of the", "page": 212, "level": 2}}, {"headings_1": {"content": "\uf0b7 MoH had not reviewed the Uganda National Minimum Health Care package to", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "standard essential emergency medicine and supplies list to guide the planning", "metadata": {"headings": [{"headings_0": {"content": "None of the visited health facilities/hospitals across all levels were aware of the", "page": 212, "level": 2}}, {"headings_1": {"content": "\uf0b7 MoH had not reviewed the Uganda National Minimum Health Care package to", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and placing emergency medicine orders to NMS. Facilities/hospitals instead", "metadata": {"headings": [{"headings_0": {"content": "and placing emergency medicine orders to NMS. Facilities/hospitals instead", "page": 212, "level": 2}}, {"headings_1": {"content": "None of the visited health facilities/hospitals across all levels were aware of the", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "utilised the general Essential medicines and health supplies list to place orders to the NMS.", "metadata": {"headings": [{"headings_0": {"content": "and placing emergency medicine orders to NMS. Facilities/hospitals instead", "page": 212, "level": 2}}, {"headings_1": {"content": "None of the visited health facilities/hospitals across all levels were aware of the", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to address the identified challenges through;", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to address the identified challenges through;", "page": 212, "level": 2}}, {"headings_1": {"content": "and placing emergency medicine orders to NMS. Facilities/hospitals instead", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0fc Prioritise, plan and budget for development of the relevant legislations and laws for management of EMS in its annual operational plans", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Prioritise, plan and budget for development of the relevant legislations and laws for management of EMS in its annual operational plans", "page": 212, "level": 4}}, {"headings_1": {"content": "I advised the Accounting Officer to address the identified challenges through;", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0fc Develop, disseminate and institutionalise standard emergency medical", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Develop, disseminate and institutionalise standard emergency medical", "page": 212, "level": 2}}, {"headings_1": {"content": "\uf0fc Prioritise, plan and budget for development of the relevant legislations and laws for management of EMS in its annual operational plans", "page": 212, "level": 4}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "equipment lists for basic life support equipment necessary at the different levels of health care and prioritise their procurement for the emergency units across the different health facilities.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Develop, disseminate and institutionalise standard emergency medical", "page": 212, "level": 2}}, {"headings_1": {"content": "\uf0fc Prioritise, plan and budget for development of the relevant legislations and laws for management of EMS in its annual operational plans", "page": 212, "level": 4}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Prioritise the development and specification of an emergency medicines and", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Prioritise the development and specification of an emergency medicines and", "page": 212, "level": 2}}, {"headings_1": {"content": "\uf0fc Develop, disseminate and institutionalise standard emergency medical", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "supplies list and incorporate it into the Uganda Essential medicines and Health supplies list. \n\uf0fc Engage Uganda Communication Commission and Telecom companies to prioritise the operationalization of the standard national three-digit toll free number for the management of EMS cases. Set up and operationalize the national and all regional call centres", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Prioritise the development and specification of an emergency medicines and", "page": 212, "level": 2}}, {"headings_1": {"content": "\uf0fc Develop, disseminate and institutionalise standard emergency medical", "page": 212, "level": 2}}, [{"headings_0": {"content": "\uf0fc Prioritise the development and specification of an emergency medicines and", "page": 212, "level": 2}}, {"headings_1": {"content": "\uf0fc Develop, disseminate and institutionalise standard emergency medical", "page": 212, "level": 2}}]], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Government through MoH should prioritise procurement of Type B and Type C", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Government through MoH should prioritise procurement of Type B and Type C", "page": 212, "level": 2}}, {"headings_1": {"content": "\uf0fc Prioritise the development and specification of an emergency medicines and", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ambulances in its annual budgets and operational plans in order to increase their", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Government through MoH should prioritise procurement of Type B and Type C", "page": 212, "level": 2}}, {"headings_1": {"content": "\uf0fc Prioritise the development and specification of an emergency medicines and", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "accessibility to the public as well as fostering delivery of quality EMS care during", "metadata": {"headings": [{"headings_0": {"content": "accessibility to the public as well as fostering delivery of quality EMS care during", "page": 212, "level": 2}}, {"headings_1": {"content": "\uf0fc Government through MoH should prioritise procurement of Type B and Type C", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "transportation of patients", "metadata": {"headings": [{"headings_0": {"content": "accessibility to the public as well as fostering delivery of quality EMS care during", "page": 212, "level": 2}}, {"headings_1": {"content": "\uf0fc Government through MoH should prioritise procurement of Type B and Type C", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc MoH should maintain an up-to-date database of ambulances in the country to", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc MoH should maintain an up-to-date database of ambulances in the country to", "page": 212, "level": 2}}, {"headings_1": {"content": "accessibility to the public as well as fostering delivery of quality EMS care during", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ease their monitoring and maintenance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc MoH should maintain an up-to-date database of ambulances in the country to", "page": 212, "level": 2}}, {"headings_1": {"content": "accessibility to the public as well as fostering delivery of quality EMS care during", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc MoH, in consultation with the different role players specified in the MoU, should expedite the allocation delivery and deployment of Boat Ambulances to the", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc MoH, in consultation with the different role players specified in the MoU, should expedite the allocation delivery and deployment of Boat Ambulances to the", "page": 212, "level": 4}}, {"headings_1": {"content": "\uf0fc MoH should maintain an up-to-date database of ambulances in the country to", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "envisaged districts", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc MoH, in consultation with the different role players specified in the MoU, should expedite the allocation delivery and deployment of Boat Ambulances to the", "page": 212, "level": 4}}, {"headings_1": {"content": "\uf0fc MoH should maintain an up-to-date database of ambulances in the country to", "page": 212, "level": 2}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc The Ministry of Health in liaison with the Ministry of Public Service and Health Service Commission should prioritise the approval of a designated EMS staff structure to allow recruitment and filling of the HR existing gaps at all levels of", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc The Ministry of Health in liaison with the Ministry of Public Service and Health Service Commission should prioritise the approval of a designated EMS staff structure to allow recruitment and filling of the HR existing gaps at all levels of", "page": 212, "level": 4}}, {"headings_1": {"content": "\uf0fc MoH, in consultation with the different role players specified in the MoU, should expedite the allocation delivery and deployment of Boat Ambulances to the", "page": 212, "level": 4}}], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "health care. \n195", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc The Ministry of Health in liaison with the Ministry of Public Service and Health Service Commission should prioritise the approval of a designated EMS staff structure to allow recruitment and filling of the HR existing gaps at all levels of", "page": 212, "level": 4}}, {"headings_1": {"content": "\uf0fc MoH, in consultation with the different role players specified in the MoU, should expedite the allocation delivery and deployment of Boat Ambulances to the", "page": 212, "level": 4}}, [{"headings_0": {"content": "\uf0fc The Ministry of Health in liaison with the Ministry of Public Service and Health Service Commission should prioritise the approval of a designated EMS staff structure to allow recruitment and filling of the HR existing gaps at all levels of", "page": 212, "level": 4}}, {"headings_1": {"content": "\uf0fc MoH, in consultation with the different role players specified in the MoU, should expedite the allocation delivery and deployment of Boat Ambulances to the", "page": 212, "level": 4}}]], "page": 212, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Fast track the establishment of the multi-stakeholder coordination committee and implement the Public Private Partnership Health strategies to ease provision", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Fast track the establishment of the multi-stakeholder coordination committee and implement the Public Private Partnership Health strategies to ease provision", "page": 213, "level": 4}}, {"headings_1": {"content": "\uf0fc The Ministry of Health in liaison with the Ministry of Public Service and Health Service Commission should prioritise the approval of a designated EMS staff structure to allow recruitment and filling of the HR existing gaps at all levels of", "page": 212, "level": 4}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of quality EMS across the country.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Fast track the establishment of the multi-stakeholder coordination committee and implement the Public Private Partnership Health strategies to ease provision", "page": 213, "level": 4}}, {"headings_1": {"content": "\uf0fc The Ministry of Health in liaison with the Ministry of Public Service and Health Service Commission should prioritise the approval of a designated EMS staff structure to allow recruitment and filling of the HR existing gaps at all levels of", "page": 212, "level": 4}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 213, "level": 3}}, {"headings_1": {"content": "\uf0fc Fast track the establishment of the multi-stakeholder coordination committee and implement the Public Private Partnership Health strategies to ease provision", "page": 213, "level": 4}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In order to facilitate the efficient delivery of emergency medical services in the country, the Ministry of Health through the EMS department was meant to develop appropriate legislations for EMS, institute desirable stakeholder coordination arrangements, ensure", "metadata": {"headings": [{"headings_0": {"content": "In order to facilitate the efficient delivery of emergency medical services in the country, the Ministry of Health through the EMS department was meant to develop appropriate legislations for EMS, institute desirable stakeholder coordination arrangements, ensure", "page": 213, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 213, "level": 3}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "availability of emergency medical equipment, medicines and supplies in established emergency units across the country, establish and operationalize national and regional call and dispatch centres, train health care providers in EMS practices, procure desirable ambulances and undertake monitoring and evaluation of EMS delivery in the", "metadata": {"headings": [{"headings_0": {"content": "In order to facilitate the efficient delivery of emergency medical services in the country, the Ministry of Health through the EMS department was meant to develop appropriate legislations for EMS, institute desirable stakeholder coordination arrangements, ensure", "page": 213, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 213, "level": 3}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "country. The findings reveal weaknesses at every level of what should be a critical component in the health care system. The desirable strategies are still hampered by weak EMS M&E systems and inadequate coordination and institutional arrangements", "metadata": {"headings": [{"headings_0": {"content": "country. The findings reveal weaknesses at every level of what should be a critical component in the health care system. The desirable strategies are still hampered by weak EMS M&E systems and inadequate coordination and institutional arrangements", "page": 213, "level": 4}}, {"headings_1": {"content": "In order to facilitate the efficient delivery of emergency medical services in the country, the Ministry of Health through the EMS department was meant to develop appropriate legislations for EMS, institute desirable stakeholder coordination arrangements, ensure", "page": 213, "level": 4}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "for delivery of EMS in the country.", "metadata": {"headings": [{"headings_0": {"content": "country. The findings reveal weaknesses at every level of what should be a critical component in the health care system. The desirable strategies are still hampered by weak EMS M&E systems and inadequate coordination and institutional arrangements", "page": 213, "level": 4}}, {"headings_1": {"content": "In order to facilitate the efficient delivery of emergency medical services in the country, the Ministry of Health through the EMS department was meant to develop appropriate legislations for EMS, institute desirable stakeholder coordination arrangements, ensure", "page": 213, "level": 4}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3.3. Implementation of Small-Mini-Independent Power Producers Under the Getfit Scheme in Uganda", "metadata": {"headings": [{"headings_0": {"content": "4.3.3. Implementation of Small-Mini-Independent Power Producers Under the Getfit Scheme in Uganda", "page": 213, "level": 1}}, {"headings_1": {"content": "country. The findings reveal weaknesses at every level of what should be a critical component in the health care system. The desirable strategies are still hampered by weak EMS M&E systems and inadequate coordination and institutional arrangements", "page": 213, "level": 4}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Energy sector was liberalized following cabinet approval of the Power Sector", "metadata": {"headings": [{"headings_0": {"content": "4.3.3. Implementation of Small-Mini-Independent Power Producers Under the Getfit Scheme in Uganda", "page": 213, "level": 1}}, {"headings_1": {"content": "country. The findings reveal weaknesses at every level of what should be a critical component in the health care system. The desirable strategies are still hampered by weak EMS M&E systems and inadequate coordination and institutional arrangements", "page": 213, "level": 4}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Reforms and Privatization Strategy (PSRPS) in 1999. The Electricity Regulatory", "metadata": {"headings": [{"headings_0": {"content": "Reforms and Privatization Strategy (PSRPS) in 1999. The Electricity Regulatory", "page": 213, "level": 2}}, {"headings_1": {"content": "4.3.3. Implementation of Small-Mini-Independent Power Producers Under the Getfit Scheme in Uganda", "page": 213, "level": 1}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Authority (ERA) was established to regulate the Electricity sub-sector while the Ministry", "metadata": {"headings": [{"headings_0": {"content": "Reforms and Privatization Strategy (PSRPS) in 1999. The Electricity Regulatory", "page": 213, "level": 2}}, {"headings_1": {"content": "4.3.3. Implementation of Small-Mini-Independent Power Producers Under the Getfit Scheme in Uganda", "page": 213, "level": 1}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "of Energy and Mineral Development (MEMD) is charged with Policy Formulation. In an attempt to stimulate private investment in small-scale renewable energy projects, ERA", "metadata": {"headings": [{"headings_0": {"content": "of Energy and Mineral Development (MEMD) is charged with Policy Formulation. In an attempt to stimulate private investment in small-scale renewable energy projects, ERA", "page": 213, "level": 4}}, {"headings_1": {"content": "Reforms and Privatization Strategy (PSRPS) in 1999. The Electricity Regulatory", "page": 213, "level": 2}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "adopted a Renewable Energy Feed-in Tariff (REFiT) phase II scheme in 2012.", "metadata": {"headings": [{"headings_0": {"content": "of Energy and Mineral Development (MEMD) is charged with Policy Formulation. In an attempt to stimulate private investment in small-scale renewable energy projects, ERA", "page": 213, "level": 4}}, {"headings_1": {"content": "Reforms and Privatization Strategy (PSRPS) in 1999. The Electricity Regulatory", "page": 213, "level": 2}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "However, the scheme did not attract the needed investment as the proposed tariff", "metadata": {"headings": [{"headings_0": {"content": "However, the scheme did not attract the needed investment as the proposed tariff", "page": 213, "level": 2}}, {"headings_1": {"content": "of Energy and Mineral Development (MEMD) is charged with Policy Formulation. In an attempt to stimulate private investment in small-scale renewable energy projects, ERA", "page": 213, "level": 4}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "levels were widely viewed by investors as insufficient for new projects and high financing and project development costs made small-scale power projects unviable, even as the demand for power kept growing.", "metadata": {"headings": [{"headings_0": {"content": "However, the scheme did not attract the needed investment as the proposed tariff", "page": 213, "level": 2}}, {"headings_1": {"content": "of Energy and Mineral Development (MEMD) is charged with Policy Formulation. In an attempt to stimulate private investment in small-scale renewable energy projects, ERA", "page": 213, "level": 4}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "To respond to the challenges for the small-scale projects, ERA and the German Development Bank (KfW), developed and implemented the Global Energy Transfer (GET FiT) Program in 2012.", "metadata": {"headings": [{"headings_0": {"content": "To respond to the challenges for the small-scale projects, ERA and the German Development Bank (KfW), developed and implemented the Global Energy Transfer (GET FiT) Program in 2012.", "page": 213, "level": 4}}, {"headings_1": {"content": "However, the scheme did not attract the needed investment as the proposed tariff", "page": 213, "level": 2}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The main objective of the GET FiT Program was to assist African nations in pursuing a", "metadata": {"headings": [{"headings_0": {"content": "To respond to the challenges for the small-scale projects, ERA and the German Development Bank (KfW), developed and implemented the Global Energy Transfer (GET FiT) Program in 2012.", "page": 213, "level": 4}}, {"headings_1": {"content": "However, the scheme did not attract the needed investment as the proposed tariff", "page": 213, "level": 2}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "climate resilient. Low carbon development path resulting in growth, poverty reduction and climate change mitigation. Roll-out of the program started in 2013 in Uganda. The", "metadata": {"headings": [{"headings_0": {"content": "climate resilient. Low carbon development path resulting in growth, poverty reduction and climate change mitigation. Roll-out of the program started in 2013 in Uganda. The", "page": 213, "level": 4}}, {"headings_1": {"content": "To respond to the challenges for the small-scale projects, ERA and the German Development Bank (KfW), developed and implemented the Global Energy Transfer (GET FiT) Program in 2012.", "page": 213, "level": 4}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "program, was jointly developed by the Government of Uganda, the Uganda Electricity", "metadata": {"headings": [{"headings_0": {"content": "climate resilient. Low carbon development path resulting in growth, poverty reduction and climate change mitigation. Roll-out of the program started in 2013 in Uganda. The", "page": 213, "level": 4}}, {"headings_1": {"content": "To respond to the challenges for the small-scale projects, ERA and the German Development Bank (KfW), developed and implemented the Global Energy Transfer (GET FiT) Program in 2012.", "page": 213, "level": 4}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Regulatory Authority (ERA) and the German Development Bank, Kreditanstalt f\u00fcr Wiederaufbau (KfW), was designed to leverage private investment into renewable", "metadata": {"headings": [{"headings_0": {"content": "Regulatory Authority (ERA) and the German Development Bank, Kreditanstalt f\u00fcr Wiederaufbau (KfW), was designed to leverage private investment into renewable", "page": 213, "level": 4}}, {"headings_1": {"content": "climate resilient. Low carbon development path resulting in growth, poverty reduction and climate change mitigation. Roll-out of the program started in 2013 in Uganda. The", "page": 213, "level": 4}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "energy generation projects in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Regulatory Authority (ERA) and the German Development Bank, Kreditanstalt f\u00fcr Wiederaufbau (KfW), was designed to leverage private investment into renewable", "page": 213, "level": 4}}, {"headings_1": {"content": "climate resilient. Low carbon development path resulting in growth, poverty reduction and climate change mitigation. Roll-out of the program started in 2013 in Uganda. The", "page": 213, "level": 4}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "GET FiT was being supported by the Governments of Norway, the United Kingdom, and Germany and the European Union (EU) through the EU Africa Infrastructure Fund, as well as the World Bank through their IDA Partial Risk Guarantee (PRG) instrument. By 2020, 17 small power plants had been developed under the scheme, with over", "metadata": {"headings": [{"headings_0": {"content": "GET FiT was being supported by the Governments of Norway, the United Kingdom, and Germany and the European Union (EU) through the EU Africa Infrastructure Fund, as well as the World Bank through their IDA Partial Risk Guarantee (PRG) instrument. By 2020, 17 small power plants had been developed under the scheme, with over", "page": 213, "level": 4}}, {"headings_1": {"content": "Regulatory Authority (ERA) and the German Development Bank, Kreditanstalt f\u00fcr Wiederaufbau (KfW), was designed to leverage private investment into renewable", "page": 213, "level": 4}}], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "UGX100m in grants. \n196", "metadata": {"headings": [{"headings_0": {"content": "GET FiT was being supported by the Governments of Norway, the United Kingdom, and Germany and the European Union (EU) through the EU Africa Infrastructure Fund, as well as the World Bank through their IDA Partial Risk Guarantee (PRG) instrument. By 2020, 17 small power plants had been developed under the scheme, with over", "page": 213, "level": 4}}, {"headings_1": {"content": "Regulatory Authority (ERA) and the German Development Bank, Kreditanstalt f\u00fcr Wiederaufbau (KfW), was designed to leverage private investment into renewable", "page": 213, "level": 4}}, [{"headings_0": {"content": "GET FiT was being supported by the Governments of Norway, the United Kingdom, and Germany and the European Union (EU) through the EU Africa Infrastructure Fund, as well as the World Bank through their IDA Partial Risk Guarantee (PRG) instrument. By 2020, 17 small power plants had been developed under the scheme, with over", "page": 213, "level": 4}}, {"headings_1": {"content": "Regulatory Authority (ERA) and the German Development Bank, Kreditanstalt f\u00fcr Wiederaufbau (KfW), was designed to leverage private investment into renewable", "page": 213, "level": 4}}]], "page": 213, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In light of the foregoing justification, I instituted this audit with the overall objective", "metadata": {"headings": [{"headings_0": {"content": "In light of the foregoing justification, I instituted this audit with the overall objective", "page": 214, "level": 2}}, {"headings_1": {"content": "GET FiT was being supported by the Governments of Norway, the United Kingdom, and Germany and the European Union (EU) through the EU Africa Infrastructure Fund, as well as the World Bank through their IDA Partial Risk Guarantee (PRG) instrument. By 2020, 17 small power plants had been developed under the scheme, with over", "page": 213, "level": 4}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of the to evaluate the performance of small/mini IPPs and examine mechanisms instituted by ERA to ensure that they generate affordable, accessible, reliable and environmentally friendly electricity in Uganda. \nThe audit made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "In light of the foregoing justification, I instituted this audit with the overall objective", "page": 214, "level": 2}}, {"headings_1": {"content": "GET FiT was being supported by the Governments of Norway, the United Kingdom, and Germany and the European Union (EU) through the EU Africa Infrastructure Fund, as well as the World Bank through their IDA Partial Risk Guarantee (PRG) instrument. By 2020, 17 small power plants had been developed under the scheme, with over", "page": 213, "level": 4}}, [{"headings_0": {"content": "In light of the foregoing justification, I instituted this audit with the overall objective", "page": 214, "level": 2}}, {"headings_1": {"content": "GET FiT was being supported by the Governments of Norway, the United Kingdom, and Germany and the European Union (EU) through the EU Africa Infrastructure Fund, as well as the World Bank through their IDA Partial Risk Guarantee (PRG) instrument. By 2020, 17 small power plants had been developed under the scheme, with over", "page": 213, "level": 4}}]], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 There was lack of competition during procurement of IPPs to the extent that 15", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was lack of competition during procurement of IPPs to the extent that 15", "page": 214, "level": 2}}, {"headings_1": {"content": "In light of the foregoing justification, I instituted this audit with the overall objective", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "out of the 17 sampled small/mini hydro power plants, which commenced construction and were commissioned after the enactment of the PPP Act 2015 and PPP regulations 2016, were not subjected to any competition before securing", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was lack of competition during procurement of IPPs to the extent that 15", "page": 214, "level": 2}}, {"headings_1": {"content": "In light of the foregoing justification, I instituted this audit with the overall objective", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the sites. Only the two (2) sampled solar plants (Tororo and Soroti) were secured", "metadata": {"headings": [{"headings_0": {"content": "the sites. Only the two (2) sampled solar plants (Tororo and Soroti) were secured", "page": 214, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was lack of competition during procurement of IPPs to the extent that 15", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "through a competitive process. Audit could not confirm whether value for money had been achieved by the selected firms.", "metadata": {"headings": [{"headings_0": {"content": "the sites. Only the two (2) sampled solar plants (Tororo and Soroti) were secured", "page": 214, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was lack of competition during procurement of IPPs to the extent that 15", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 In 2018, 20% of the planned energy generation from GET FiT projects was not", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In 2018, 20% of the planned energy generation from GET FiT projects was not", "page": 214, "level": 2}}, {"headings_1": {"content": "the sites. Only the two (2) sampled solar plants (Tororo and Soroti) were secured", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "delivered to the grid due to missing or inadequate grid infrastructure. Similarly,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In 2018, 20% of the planned energy generation from GET FiT projects was not", "page": 214, "level": 2}}, {"headings_1": {"content": "the sites. Only the two (2) sampled solar plants (Tororo and Soroti) were secured", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "in 2019 and 2020; 23% and 25% of the energy generation from GET FiT power", "metadata": {"headings": [{"headings_0": {"content": "in 2019 and 2020; 23% and 25% of the energy generation from GET FiT power", "page": 214, "level": 2}}, {"headings_1": {"content": "\uf0b7 In 2018, 20% of the planned energy generation from GET FiT projects was not", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "plants respectively failed to reach the national grid due to grid availability issues.", "metadata": {"headings": [{"headings_0": {"content": "in 2019 and 2020; 23% and 25% of the energy generation from GET FiT power", "page": 214, "level": 2}}, {"headings_1": {"content": "\uf0b7 In 2018, 20% of the planned energy generation from GET FiT projects was not", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This resulted into deemed (unutilised) energy claims amounting to", "metadata": {"headings": [{"headings_0": {"content": "This resulted into deemed (unutilised) energy claims amounting to", "page": 214, "level": 2}}, {"headings_1": {"content": "in 2019 and 2020; 23% and 25% of the energy generation from GET FiT power", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "USD10,955,149 as of June 2020. So far Government of Uganda has paid US$", "metadata": {"headings": [{"headings_0": {"content": "This resulted into deemed (unutilised) energy claims amounting to", "page": 214, "level": 2}}, {"headings_1": {"content": "in 2019 and 2020; 23% and 25% of the energy generation from GET FiT power", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3,605,267 on deemed energy comprising US$ 668,186 and US$ 2,937,081 for", "metadata": {"headings": [{"headings_0": {"content": "3,605,267 on deemed energy comprising US$ 668,186 and US$ 2,937,081 for", "page": 214, "level": 2}}, {"headings_1": {"content": "This resulted into deemed (unutilised) energy claims amounting to", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the FYs 2018/2019 & 2019/2020 respectively due to pay or take contractual", "metadata": {"headings": [{"headings_0": {"content": "3,605,267 on deemed energy comprising US$ 668,186 and US$ 2,937,081 for", "page": 214, "level": 2}}, {"headings_1": {"content": "This resulted into deemed (unutilised) energy claims amounting to", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "clauses in the Power Purchase Agreements (PPAs). Deemed energy charged", "metadata": {"headings": [{"headings_0": {"content": "clauses in the Power Purchase Agreements (PPAs). Deemed energy charged", "page": 214, "level": 2}}, {"headings_1": {"content": "3,605,267 on deemed energy comprising US$ 668,186 and US$ 2,937,081 for", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "through the tariff negatively impacts on consumers prices, which is a hindrance to electricity demand, thus slowing economic growth.", "metadata": {"headings": [{"headings_0": {"content": "clauses in the Power Purchase Agreements (PPAs). Deemed energy charged", "page": 214, "level": 2}}, {"headings_1": {"content": "3,605,267 on deemed energy comprising US$ 668,186 and US$ 2,937,081 for", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The Government of Uganda undertook both GET FiT and REFiT II program interventions in the electricity sub-sector; However, different small/mini plants", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Government of Uganda undertook both GET FiT and REFiT II program interventions in the electricity sub-sector; However, different small/mini plants", "page": 214, "level": 4}}, {"headings_1": {"content": "clauses in the Power Purchase Agreements (PPAs). Deemed energy charged", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "were offered different tariffs and plants with low planned installed capacity attracted a high tariff compared to those with relatively high installed capacity.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Government of Uganda undertook both GET FiT and REFiT II program interventions in the electricity sub-sector; However, different small/mini plants", "page": 214, "level": 4}}, {"headings_1": {"content": "clauses in the Power Purchase Agreements (PPAs). Deemed energy charged", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "There were no uniform criteria used for the tariff offers, this can lead to", "metadata": {"headings": [{"headings_0": {"content": "There were no uniform criteria used for the tariff offers, this can lead to", "page": 214, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Government of Uganda undertook both GET FiT and REFiT II program interventions in the electricity sub-sector; However, different small/mini plants", "page": 214, "level": 4}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "subjectivity and hence collusion.", "metadata": {"headings": [{"headings_0": {"content": "There were no uniform criteria used for the tariff offers, this can lead to", "page": 214, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Government of Uganda undertook both GET FiT and REFiT II program interventions in the electricity sub-sector; However, different small/mini plants", "page": 214, "level": 4}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Seven (7) out of the fourteen (14) operational GET FIT small/mini power plants delayed signing Power Purchase Agreements (PPAs) ranging between 3 months to 4 years. Accordingly, of the 17 GETFIT small/mini power plants, 14 had been", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Seven (7) out of the fourteen (14) operational GET FIT small/mini power plants delayed signing Power Purchase Agreements (PPAs) ranging between 3 months to 4 years. Accordingly, of the 17 GETFIT small/mini power plants, 14 had been", "page": 214, "level": 4}}, {"headings_1": {"content": "There were no uniform criteria used for the tariff offers, this can lead to", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "commissioned and were operational by the year 2020, while the 3 were still", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Seven (7) out of the fourteen (14) operational GET FIT small/mini power plants delayed signing Power Purchase Agreements (PPAs) ranging between 3 months to 4 years. Accordingly, of the 17 GETFIT small/mini power plants, 14 had been", "page": 214, "level": 4}}, {"headings_1": {"content": "There were no uniform criteria used for the tariff offers, this can lead to", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "under construction as they faced challenges. Also, only 5 out of the 14 operational power plants namely; Kakira Muvumbe SHP, Nkusi SHP, Rwimi SHP", "metadata": {"headings": [{"headings_0": {"content": "under construction as they faced challenges. Also, only 5 out of the 14 operational power plants namely; Kakira Muvumbe SHP, Nkusi SHP, Rwimi SHP", "page": 214, "level": 4}}, {"headings_1": {"content": "\uf0b7 Seven (7) out of the fourteen (14) operational GET FIT small/mini power plants delayed signing Power Purchase Agreements (PPAs) ranging between 3 months to 4 years. Accordingly, of the 17 GETFIT small/mini power plants, 14 had been", "page": 214, "level": 4}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and Tororo solar power plant achieved their annual planned generation in the", "metadata": {"headings": [{"headings_0": {"content": "under construction as they faced challenges. Also, only 5 out of the 14 operational power plants namely; Kakira Muvumbe SHP, Nkusi SHP, Rwimi SHP", "page": 214, "level": 4}}, {"headings_1": {"content": "\uf0b7 Seven (7) out of the fourteen (14) operational GET FIT small/mini power plants delayed signing Power Purchase Agreements (PPAs) ranging between 3 months to 4 years. Accordingly, of the 17 GETFIT small/mini power plants, 14 had been", "page": 214, "level": 4}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "year 2020. Three (3) plants namely; Rwimi SHP, Lubilia SHP, and Nkusi SHP", "metadata": {"headings": [{"headings_0": {"content": "year 2020. Three (3) plants namely; Rwimi SHP, Lubilia SHP, and Nkusi SHP", "page": 214, "level": 2}}, {"headings_1": {"content": "under construction as they faced challenges. Also, only 5 out of the 14 operational power plants namely; Kakira Muvumbe SHP, Nkusi SHP, Rwimi SHP", "page": 214, "level": 4}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "were below the required plant availability that is 92%, 86% and 92% in 2020.", "metadata": {"headings": [{"headings_0": {"content": "year 2020. Three (3) plants namely; Rwimi SHP, Lubilia SHP, and Nkusi SHP", "page": 214, "level": 2}}, {"headings_1": {"content": "under construction as they faced challenges. Also, only 5 out of the 14 operational power plants namely; Kakira Muvumbe SHP, Nkusi SHP, Rwimi SHP", "page": 214, "level": 4}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This delays the intended benefits of the scheme.", "metadata": {"headings": [{"headings_0": {"content": "This delays the intended benefits of the scheme.", "page": 214, "level": 2}}, {"headings_1": {"content": "year 2020. Three (3) plants namely; Rwimi SHP, Lubilia SHP, and Nkusi SHP", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 An MOU signed between ERA and NEMA, dated 21st July 2016, required ERA", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 An MOU signed between ERA and NEMA, dated 21st July 2016, required ERA", "page": 214, "level": 2}}, {"headings_1": {"content": "This delays the intended benefits of the scheme.", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and NEMA to undertake joint inspections of projects and activities to ensure", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 An MOU signed between ERA and NEMA, dated 21st July 2016, required ERA", "page": 214, "level": 2}}, {"headings_1": {"content": "This delays the intended benefits of the scheme.", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "compliance with applicable laws and regulations. For all the inspections undertaken by ERA for the last 3 years, there was no evidence of NEMA involvement. Whereas ERA identified and reported a number of environmental", "metadata": {"headings": [{"headings_0": {"content": "compliance with applicable laws and regulations. For all the inspections undertaken by ERA for the last 3 years, there was no evidence of NEMA involvement. Whereas ERA identified and reported a number of environmental", "page": 214, "level": 4}}, {"headings_1": {"content": "\uf0b7 An MOU signed between ERA and NEMA, dated 21st July 2016, required ERA", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "concerns during their annual compliance audits, there was no evidence of sharing", "metadata": {"headings": [{"headings_0": {"content": "compliance with applicable laws and regulations. For all the inspections undertaken by ERA for the last 3 years, there was no evidence of NEMA involvement. Whereas ERA identified and reported a number of environmental", "page": 214, "level": 4}}, {"headings_1": {"content": "\uf0b7 An MOU signed between ERA and NEMA, dated 21st July 2016, required ERA", "page": 214, "level": 2}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "such findings with NEMA for appropriate action as provided for by the MOU.", "metadata": {"headings": [{"headings_0": {"content": "such findings with NEMA for appropriate action as provided for by the MOU.", "page": 214, "level": 2}}, {"headings_1": {"content": "compliance with applicable laws and regulations. For all the inspections undertaken by ERA for the last 3 years, there was no evidence of NEMA involvement. Whereas ERA identified and reported a number of environmental", "page": 214, "level": 4}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "197", "metadata": {"headings": [{"headings_0": {"content": "such findings with NEMA for appropriate action as provided for by the MOU.", "page": 214, "level": 2}}, {"headings_1": {"content": "compliance with applicable laws and regulations. For all the inspections undertaken by ERA for the last 3 years, there was no evidence of NEMA involvement. Whereas ERA identified and reported a number of environmental", "page": 214, "level": 4}}], "page": 214, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I advised the Chief Executive Officer of ERA to:", "metadata": {"headings": [{"headings_0": {"content": "I advised the Chief Executive Officer of ERA to:", "page": 215, "level": 2}}, {"headings_1": {"content": "such findings with NEMA for appropriate action as provided for by the MOU.", "page": 214, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0fc Ensure for future projects, sites for the small/mini power plant are competitively", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Ensure for future projects, sites for the small/mini power plant are competitively", "page": 215, "level": 2}}, {"headings_1": {"content": "I advised the Chief Executive Officer of ERA to:", "page": 215, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "secured by potential developers to enhance economic and social-economic benefits from these projects.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Ensure for future projects, sites for the small/mini power plant are competitively", "page": 215, "level": 2}}, {"headings_1": {"content": "I advised the Chief Executive Officer of ERA to:", "page": 215, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Engage key stakeholders as MEMD, UEDCL, and UETCL to improve network", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Engage key stakeholders as MEMD, UEDCL, and UETCL to improve network", "page": 215, "level": 2}}, {"headings_1": {"content": "\uf0fc Ensure for future projects, sites for the small/mini power plant are competitively", "page": 215, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "availability and efficiency through establishment of dedicated evacuation lines as", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Engage key stakeholders as MEMD, UEDCL, and UETCL to improve network", "page": 215, "level": 2}}, {"headings_1": {"content": "\uf0fc Ensure for future projects, sites for the small/mini power plant are competitively", "page": 215, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a way of mitigating grid failure. The upgrades of substations and evacuation lines", "metadata": {"headings": [{"headings_0": {"content": "a way of mitigating grid failure. The upgrades of substations and evacuation lines", "page": 215, "level": 2}}, {"headings_1": {"content": "\uf0fc Engage key stakeholders as MEMD, UEDCL, and UETCL to improve network", "page": 215, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "should be timely undertaken and maintained to avoid unnecessary deemed energy claims.", "metadata": {"headings": [{"headings_0": {"content": "a way of mitigating grid failure. The upgrades of substations and evacuation lines", "page": 215, "level": 2}}, {"headings_1": {"content": "\uf0fc Engage key stakeholders as MEMD, UEDCL, and UETCL to improve network", "page": 215, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Ensure that the licensing procedures for IPPs are streamlined to ensure equitable licensing periods offered to all license applicants. In addition, full operationalization of the coordination with sister agencies that have MoUs with", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Ensure that the licensing procedures for IPPs are streamlined to ensure equitable licensing periods offered to all license applicants. In addition, full operationalization of the coordination with sister agencies that have MoUs with", "page": 215, "level": 4}}, {"headings_1": {"content": "a way of mitigating grid failure. The upgrades of substations and evacuation lines", "page": 215, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ERA like NEMA and DWRM should be prioritized to facilitate timely licensing processes, monitoring and followup.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Ensure that the licensing procedures for IPPs are streamlined to ensure equitable licensing periods offered to all license applicants. In addition, full operationalization of the coordination with sister agencies that have MoUs with", "page": 215, "level": 4}}, {"headings_1": {"content": "a way of mitigating grid failure. The upgrades of substations and evacuation lines", "page": 215, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Consider subsidizing the final consumer tariffs so as to grow the electricity connectivity specifically in rural areas if the GET FiT program is to realize its", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Consider subsidizing the final consumer tariffs so as to grow the electricity connectivity specifically in rural areas if the GET FiT program is to realize its", "page": 215, "level": 4}}, {"headings_1": {"content": "\uf0fc Ensure that the licensing procedures for IPPs are streamlined to ensure equitable licensing periods offered to all license applicants. In addition, full operationalization of the coordination with sister agencies that have MoUs with", "page": 215, "level": 4}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "intended objectives of securing energy supply at relatively affordable cost.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Consider subsidizing the final consumer tariffs so as to grow the electricity connectivity specifically in rural areas if the GET FiT program is to realize its", "page": 215, "level": 4}}, {"headings_1": {"content": "\uf0fc Ensure that the licensing procedures for IPPs are streamlined to ensure equitable licensing periods offered to all license applicants. In addition, full operationalization of the coordination with sister agencies that have MoUs with", "page": 215, "level": 4}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 215, "level": 3}}, {"headings_1": {"content": "\uf0fc Consider subsidizing the final consumer tariffs so as to grow the electricity connectivity specifically in rural areas if the GET FiT program is to realize its", "page": 215, "level": 4}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Since the inception of the GeTFiT programme in 2013, an amount of 122MW of power", "metadata": {"headings": [{"headings_0": {"content": "Since the inception of the GeTFiT programme in 2013, an amount of 122MW of power", "page": 215, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 215, "level": 3}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "had been added to the generation mix by the beneficiaries of the scheme by 2020 with", "metadata": {"headings": [{"headings_0": {"content": "Since the inception of the GeTFiT programme in 2013, an amount of 122MW of power", "page": 215, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 215, "level": 3}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "14 out of 17 plants commissioned. Despite the availability of such capacity, a significant", "metadata": {"headings": [{"headings_0": {"content": "14 out of 17 plants commissioned. Despite the availability of such capacity, a significant", "page": 215, "level": 2}}, {"headings_1": {"content": "Since the inception of the GeTFiT programme in 2013, an amount of 122MW of power", "page": 215, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "amount of that production was lost due to lack of transmission and distribution lines", "metadata": {"headings": [{"headings_0": {"content": "14 out of 17 plants commissioned. Despite the availability of such capacity, a significant", "page": 215, "level": 2}}, {"headings_1": {"content": "Since the inception of the GeTFiT programme in 2013, an amount of 122MW of power", "page": 215, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "to evacuate the power. There were also noted lower plant availability rates due to", "metadata": {"headings": [{"headings_0": {"content": "to evacuate the power. There were also noted lower plant availability rates due to", "page": 215, "level": 2}}, {"headings_1": {"content": "14 out of 17 plants commissioned. Despite the availability of such capacity, a significant", "page": 215, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "internal outages and low fuel availability. As such government continues to pay deemed costs for such unevaluated power. \nAs such the tariff charged is not cost reflective and is still high compared to the region.", "metadata": {"headings": [{"headings_0": {"content": "to evacuate the power. There were also noted lower plant availability rates due to", "page": 215, "level": 2}}, {"headings_1": {"content": "14 out of 17 plants commissioned. Despite the availability of such capacity, a significant", "page": 215, "level": 2}}, [{"headings_0": {"content": "to evacuate the power. There were also noted lower plant availability rates due to", "page": 215, "level": 2}}, {"headings_1": {"content": "14 out of 17 plants commissioned. Despite the availability of such capacity, a significant", "page": 215, "level": 2}}]], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Because of the above, the envisaged increase in number of rural electricity accessibility", "metadata": {"headings": [{"headings_0": {"content": "Because of the above, the envisaged increase in number of rural electricity accessibility", "page": 215, "level": 2}}, {"headings_1": {"content": "to evacuate the power. There were also noted lower plant availability rates due to", "page": 215, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "has not been achieved. The objective of low carbon development, poverty reduction and climate change mitigation may not be achieved in the planned period.", "metadata": {"headings": [{"headings_0": {"content": "Because of the above, the envisaged increase in number of rural electricity accessibility", "page": 215, "level": 2}}, {"headings_1": {"content": "to evacuate the power. There were also noted lower plant availability rates due to", "page": 215, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The timely implementation of new power evacuation infrastructure and upgrading of", "metadata": {"headings": [{"headings_0": {"content": "The timely implementation of new power evacuation infrastructure and upgrading of", "page": 215, "level": 2}}, {"headings_1": {"content": "Because of the above, the envisaged increase in number of rural electricity accessibility", "page": 215, "level": 2}}], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the existing grid will go a long way in ensure the objectives of the Scheme are achieved. \n198", "metadata": {"headings": [{"headings_0": {"content": "The timely implementation of new power evacuation infrastructure and upgrading of", "page": 215, "level": 2}}, {"headings_1": {"content": "Because of the above, the envisaged increase in number of rural electricity accessibility", "page": 215, "level": 2}}, [{"headings_0": {"content": "The timely implementation of new power evacuation infrastructure and upgrading of", "page": 215, "level": 2}}, {"headings_1": {"content": "Because of the above, the envisaged increase in number of rural electricity accessibility", "page": 215, "level": 2}}]], "page": 215, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3.4. Promotion of Safe and Sustainable Management of Electronic Waste in Uganda by the Ministry of Information and Communication Technology and National Guidance", "metadata": {"headings": [{"headings_0": {"content": "4.3.4. Promotion of Safe and Sustainable Management of Electronic Waste in Uganda by the Ministry of Information and Communication Technology and National Guidance", "page": 216, "level": 1}}, {"headings_1": {"content": "The timely implementation of new power evacuation infrastructure and upgrading of", "page": 215, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Uganda, just like the rest of the world, is contending with the increased demand for Electronic and Electric Equipment (EEE) products and high technology replacement", "metadata": {"headings": [{"headings_0": {"content": "Uganda, just like the rest of the world, is contending with the increased demand for Electronic and Electric Equipment (EEE) products and high technology replacement", "page": 216, "level": 4}}, {"headings_1": {"content": "4.3.4. Promotion of Safe and Sustainable Management of Electronic Waste in Uganda by the Ministry of Information and Communication Technology and National Guidance", "page": 216, "level": 1}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "rates which together, have contributed to the emergence of e-waste as the fastest growing waste stream on earth. Whereas the Government of Uganda has expressed commitment to promoting, among other things, sound management of hazardous chemicals and e-waste, through enactment of an E-waste Policy (2012) and E-waste", "metadata": {"headings": [{"headings_0": {"content": "Uganda, just like the rest of the world, is contending with the increased demand for Electronic and Electric Equipment (EEE) products and high technology replacement", "page": 216, "level": 4}}, {"headings_1": {"content": "4.3.4. Promotion of Safe and Sustainable Management of Electronic Waste in Uganda by the Ministry of Information and Communication Technology and National Guidance", "page": 216, "level": 1}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Strategy (2013), there is scanty up-to-date information on the quantities and types of", "metadata": {"headings": [{"headings_0": {"content": "Strategy (2013), there is scanty up-to-date information on the quantities and types of", "page": 216, "level": 2}}, {"headings_1": {"content": "Uganda, just like the rest of the world, is contending with the increased demand for Electronic and Electric Equipment (EEE) products and high technology replacement", "page": 216, "level": 4}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "waste generated in Uganda, and this limits the effectiveness of any planned interventions.", "metadata": {"headings": [{"headings_0": {"content": "Strategy (2013), there is scanty up-to-date information on the quantities and types of", "page": 216, "level": 2}}, {"headings_1": {"content": "Uganda, just like the rest of the world, is contending with the increased demand for Electronic and Electric Equipment (EEE) products and high technology replacement", "page": 216, "level": 4}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In light of the foregoing justification, I instituted this audit with the overall objective of establishing the quantities of e-waste in Uganda and assess the measures put in place by the Ministry of Information, Communications Technology and National", "metadata": {"headings": [{"headings_0": {"content": "In light of the foregoing justification, I instituted this audit with the overall objective of establishing the quantities of e-waste in Uganda and assess the measures put in place by the Ministry of Information, Communications Technology and National", "page": 216, "level": 4}}, {"headings_1": {"content": "Strategy (2013), there is scanty up-to-date information on the quantities and types of", "page": 216, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Guidance to promote safe and sustainable management of electronic waste in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "In light of the foregoing justification, I instituted this audit with the overall objective of establishing the quantities of e-waste in Uganda and assess the measures put in place by the Ministry of Information, Communications Technology and National", "page": 216, "level": 4}}, {"headings_1": {"content": "Strategy (2013), there is scanty up-to-date information on the quantities and types of", "page": 216, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 216, "level": 2}}, {"headings_1": {"content": "In light of the foregoing justification, I instituted this audit with the overall objective of establishing the quantities of e-waste in Uganda and assess the measures put in place by the Ministry of Information, Communications Technology and National", "page": 216, "level": 4}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The quantities of electronic waste in Uganda have been increasing exponentially over the last 20 years, and this trend is likely to continue if appropriate interventions are", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 216, "level": 2}}, {"headings_1": {"content": "In light of the foregoing justification, I instituted this audit with the overall objective of establishing the quantities of e-waste in Uganda and assess the measures put in place by the Ministry of Information, Communications Technology and National", "page": 216, "level": 4}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "not undertaken. From 2001 to 2020, about 1.3 million tonnes of e-waste were generated in Uganda, with only three (3) dominant categories, namely: screens,", "metadata": {"headings": [{"headings_0": {"content": "not undertaken. From 2001 to 2020, about 1.3 million tonnes of e-waste were generated in Uganda, with only three (3) dominant categories, namely: screens,", "page": 216, "level": 4}}, {"headings_1": {"content": "a)", "page": 216, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "monitors and equipment containing screens; large equipment (excluding photovoltaic panels); and temperature exchange equipment accounting for nearly 83% of this waste. However, the most dominant categories of e-waste have kept changing over the years.", "metadata": {"headings": [{"headings_0": {"content": "not undertaken. From 2001 to 2020, about 1.3 million tonnes of e-waste were generated in Uganda, with only three (3) dominant categories, namely: screens,", "page": 216, "level": 4}}, {"headings_1": {"content": "a)", "page": 216, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) I noted that the strategy for implementation of E-Waste 2013-2018 had 8 strategic objectives with a total of 84 performance indicators. Out of the 84 indicators, only 3", "metadata": {"headings": [{"headings_0": {"content": "b) I noted that the strategy for implementation of E-Waste 2013-2018 had 8 strategic objectives with a total of 84 performance indicators. Out of the 84 indicators, only 3", "page": 216, "level": 4}}, {"headings_1": {"content": "not undertaken. From 2001 to 2020, about 1.3 million tonnes of e-waste were generated in Uganda, with only three (3) dominant categories, namely: screens,", "page": 216, "level": 4}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "indicators were fully implemented (4%), 7 indicators were partially implemented (8%) and 74 were not implemented (88%). I further examined the implementation of the strategy and noted the following; \n\uf0a7", "metadata": {"headings": [{"headings_0": {"content": "b) I noted that the strategy for implementation of E-Waste 2013-2018 had 8 strategic objectives with a total of 84 performance indicators. Out of the 84 indicators, only 3", "page": 216, "level": 4}}, {"headings_1": {"content": "not undertaken. From 2001 to 2020, about 1.3 million tonnes of e-waste were generated in Uganda, with only three (3) dominant categories, namely: screens,", "page": 216, "level": 4}}, [{"headings_0": {"content": "b) I noted that the strategy for implementation of E-Waste 2013-2018 had 8 strategic objectives with a total of 84 performance indicators. Out of the 84 indicators, only 3", "page": 216, "level": 4}}, {"headings_1": {"content": "not undertaken. From 2001 to 2020, about 1.3 million tonnes of e-waste were generated in Uganda, with only three (3) dominant categories, namely: screens,", "page": 216, "level": 4}}]], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Although NEMA had incorporated e-waste related issues into the National", "metadata": {"headings": [{"headings_0": {"content": "Although NEMA had incorporated e-waste related issues into the National", "page": 216, "level": 2}}, {"headings_1": {"content": "b) I noted that the strategy for implementation of E-Waste 2013-2018 had 8 strategic objectives with a total of 84 performance indicators. Out of the 84 indicators, only 3", "page": 216, "level": 4}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Environment Act, 2019 and the National Waste Management Regulations, 2020,", "metadata": {"headings": [{"headings_0": {"content": "Although NEMA had incorporated e-waste related issues into the National", "page": 216, "level": 2}}, {"headings_1": {"content": "b) I noted that the strategy for implementation of E-Waste 2013-2018 had 8 strategic objectives with a total of 84 performance indicators. Out of the 84 indicators, only 3", "page": 216, "level": 4}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "review of the E-waste Policy by MoICT&NG was still on-going, over five years after its expected completion date (2016).This has delayed alignment of", "metadata": {"headings": [{"headings_0": {"content": "review of the E-waste Policy by MoICT&NG was still on-going, over five years after its expected completion date (2016).This has delayed alignment of", "page": 216, "level": 4}}, {"headings_1": {"content": "Although NEMA had incorporated e-waste related issues into the National", "page": 216, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "government interventions to keep abreast with the rapid changes in technological innovation, evolution of the nature and patterns of e-waste, and best practices in e-waste management. \n\uf0a7", "metadata": {"headings": [{"headings_0": {"content": "review of the E-waste Policy by MoICT&NG was still on-going, over five years after its expected completion date (2016).This has delayed alignment of", "page": 216, "level": 4}}, {"headings_1": {"content": "Although NEMA had incorporated e-waste related issues into the National", "page": 216, "level": 2}}, [{"headings_0": {"content": "review of the E-waste Policy by MoICT&NG was still on-going, over five years after its expected completion date (2016).This has delayed alignment of", "page": 216, "level": 4}}, {"headings_1": {"content": "Although NEMA had incorporated e-waste related issues into the National", "page": 216, "level": 2}}]], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "MoICT&NG did not conduct comprehensive baseline surveys, mainly due to a", "metadata": {"headings": [{"headings_0": {"content": "MoICT&NG did not conduct comprehensive baseline surveys, mainly due to a", "page": 216, "level": 2}}, {"headings_1": {"content": "review of the E-waste Policy by MoICT&NG was still on-going, over five years after its expected completion date (2016).This has delayed alignment of", "page": 216, "level": 4}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "failure by the e-waste management strategy to clearly define the purpose and scope of a baseline study. Absence of detailed baseline studies resulted in inadequate interventions and lack of coherence in management and reporting on e-waste, evidenced by acutely inadequate targets for e-waste collection and management, absence of any clear basis or strategy for e-waste prioritisation", "metadata": {"headings": [{"headings_0": {"content": "MoICT&NG did not conduct comprehensive baseline surveys, mainly due to a", "page": 216, "level": 2}}, {"headings_1": {"content": "review of the E-waste Policy by MoICT&NG was still on-going, over five years after its expected completion date (2016).This has delayed alignment of", "page": 216, "level": 4}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "and contradictions in values of e-waste computed by various MDAs.", "metadata": {"headings": [{"headings_0": {"content": "and contradictions in values of e-waste computed by various MDAs.", "page": 216, "level": 2}}, {"headings_1": {"content": "MoICT&NG did not conduct comprehensive baseline surveys, mainly due to a", "page": 216, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0a7", "metadata": {"headings": [{"headings_0": {"content": "and contradictions in values of e-waste computed by various MDAs.", "page": 216, "level": 2}}, {"headings_1": {"content": "MoICT&NG did not conduct comprehensive baseline surveys, mainly due to a", "page": 216, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "For most of the audit period, no company or individual had been licensed to", "metadata": {"headings": [{"headings_0": {"content": "For most of the audit period, no company or individual had been licensed to", "page": 216, "level": 2}}, {"headings_1": {"content": "and contradictions in values of e-waste computed by various MDAs.", "page": 216, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "handle electronic waste. As such, most government entities kept their waste", "metadata": {"headings": [{"headings_0": {"content": "handle electronic waste. As such, most government entities kept their waste", "page": 216, "level": 2}}, {"headings_1": {"content": "For most of the audit period, no company or individual had been licensed to", "page": 216, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "199", "metadata": {"headings": [{"headings_0": {"content": "handle electronic waste. As such, most government entities kept their waste", "page": 216, "level": 2}}, {"headings_1": {"content": "For most of the audit period, no company or individual had been licensed to", "page": 216, "level": 2}}], "page": 216, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "on site, while others used unlicensed handlers to dispose of it. In November", "metadata": {"headings": [{"headings_0": {"content": "on site, while others used unlicensed handlers to dispose of it. In November", "page": 217, "level": 2}}, {"headings_1": {"content": "handle electronic waste. As such, most government entities kept their waste", "page": 216, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2021, however, three firms were licenced by NEMA to transport e-waste and an e-waste collection and management facility set up by the National Enterprise", "metadata": {"headings": [{"headings_0": {"content": "on site, while others used unlicensed handlers to dispose of it. In November", "page": 217, "level": 2}}, {"headings_1": {"content": "handle electronic waste. As such, most government entities kept their waste", "page": 216, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Corporation in Bugolobi. Nonetheless, most entities and stakeholders remained", "metadata": {"headings": [{"headings_0": {"content": "Corporation in Bugolobi. Nonetheless, most entities and stakeholders remained", "page": 217, "level": 2}}, {"headings_1": {"content": "on site, while others used unlicensed handlers to dispose of it. In November", "page": 217, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "unaware that licensed e-waste handlers/facilities were now available for use.", "metadata": {"headings": [{"headings_0": {"content": "Corporation in Bugolobi. Nonetheless, most entities and stakeholders remained", "page": 217, "level": 2}}, {"headings_1": {"content": "on site, while others used unlicensed handlers to dispose of it. In November", "page": 217, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c) I noted that, apart from the Atomic Energy Council (AEC) and Uganda Communication Commission which made efforts to guide their stakeholders on disposal mechanisms", "metadata": {"headings": [{"headings_0": {"content": "c) I noted that, apart from the Atomic Energy Council (AEC) and Uganda Communication Commission which made efforts to guide their stakeholders on disposal mechanisms", "page": 217, "level": 4}}, {"headings_1": {"content": "Corporation in Bugolobi. Nonetheless, most entities and stakeholders remained", "page": 217, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "for radiation-emitting equipment and telecommunication towers/masts, like take- back or extraction and storage of radioactive component(s) of broken-down", "metadata": {"headings": [{"headings_0": {"content": "c) I noted that, apart from the Atomic Energy Council (AEC) and Uganda Communication Commission which made efforts to guide their stakeholders on disposal mechanisms", "page": 217, "level": 4}}, {"headings_1": {"content": "Corporation in Bugolobi. Nonetheless, most entities and stakeholders remained", "page": 217, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "equipment, there was no indication of what other Ministries, Departments and Agencies (MDAs) and local governments did to guide on- or enforce compliance with-", "metadata": {"headings": [{"headings_0": {"content": "equipment, there was no indication of what other Ministries, Departments and Agencies (MDAs) and local governments did to guide on- or enforce compliance with-", "page": 217, "level": 4}}, {"headings_1": {"content": "c) I noted that, apart from the Atomic Energy Council (AEC) and Uganda Communication Commission which made efforts to guide their stakeholders on disposal mechanisms", "page": 217, "level": 4}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "proper e-waste management practices for equipment under their dockets.", "metadata": {"headings": [{"headings_0": {"content": "equipment, there was no indication of what other Ministries, Departments and Agencies (MDAs) and local governments did to guide on- or enforce compliance with-", "page": 217, "level": 4}}, {"headings_1": {"content": "c) I noted that, apart from the Atomic Energy Council (AEC) and Uganda Communication Commission which made efforts to guide their stakeholders on disposal mechanisms", "page": 217, "level": 4}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "d) UNBS had not developed adequate standards and testing capacity for all Electronic", "metadata": {"headings": [{"headings_0": {"content": "d) UNBS had not developed adequate standards and testing capacity for all Electronic", "page": 217, "level": 2}}, {"headings_1": {"content": "equipment, there was no indication of what other Ministries, Departments and Agencies (MDAs) and local governments did to guide on- or enforce compliance with-", "page": 217, "level": 4}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and Electric Equipment entering the country yet imports contribute almost 99% of", "metadata": {"headings": [{"headings_0": {"content": "d) UNBS had not developed adequate standards and testing capacity for all Electronic", "page": 217, "level": 2}}, {"headings_1": {"content": "equipment, there was no indication of what other Ministries, Departments and Agencies (MDAs) and local governments did to guide on- or enforce compliance with-", "page": 217, "level": 4}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "EEE Put on the Uganda Market. Various potentially hazardous electronic and", "metadata": {"headings": [{"headings_0": {"content": "EEE Put on the Uganda Market. Various potentially hazardous electronic and", "page": 217, "level": 2}}, {"headings_1": {"content": "d) UNBS had not developed adequate standards and testing capacity for all Electronic", "page": 217, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "electronic equipment had thus been imported in the country without testing and could ultimately affect people\u2019s health \nI advised the Accounting Officer of the Ministry of Information and Communication Technology and National Guidance (MoICT& NG) to;", "metadata": {"headings": [{"headings_0": {"content": "EEE Put on the Uganda Market. Various potentially hazardous electronic and", "page": 217, "level": 2}}, {"headings_1": {"content": "d) UNBS had not developed adequate standards and testing capacity for all Electronic", "page": 217, "level": 2}}, [{"headings_0": {"content": "EEE Put on the Uganda Market. Various potentially hazardous electronic and", "page": 217, "level": 2}}, {"headings_1": {"content": "d) UNBS had not developed adequate standards and testing capacity for all Electronic", "page": 217, "level": 2}}]], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc In collaboration with key stakeholders develop mechanisms to project and", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc In collaboration with key stakeholders develop mechanisms to project and", "page": 217, "level": 2}}, {"headings_1": {"content": "EEE Put on the Uganda Market. Various potentially hazardous electronic and", "page": 217, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "establish quantities and composition of e-waste and categories of e-waste handlers to aid medium and long-term planning for proper management.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc In collaboration with key stakeholders develop mechanisms to project and", "page": 217, "level": 2}}, {"headings_1": {"content": "EEE Put on the Uganda Market. Various potentially hazardous electronic and", "page": 217, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc During the anticipated review/ revision of the e-waste strategy, consult and/or", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc During the anticipated review/ revision of the e-waste strategy, consult and/or", "page": 217, "level": 2}}, {"headings_1": {"content": "\uf0fc In collaboration with key stakeholders develop mechanisms to project and", "page": 217, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "involve all key stakeholders to ensure ownership of its implementation. In the", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc During the anticipated review/ revision of the e-waste strategy, consult and/or", "page": 217, "level": 2}}, {"headings_1": {"content": "\uf0fc In collaboration with key stakeholders develop mechanisms to project and", "page": 217, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "interim, MoICT&NG should engage MoFPED, MoES and other stakeholders to", "metadata": {"headings": [{"headings_0": {"content": "interim, MoICT&NG should engage MoFPED, MoES and other stakeholders to", "page": 217, "level": 2}}, {"headings_1": {"content": "\uf0fc During the anticipated review/ revision of the e-waste strategy, consult and/or", "page": 217, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ensure funding of e-waste activities and mainstreaming of e-waste management in curricula during the next curriculum reviews.", "metadata": {"headings": [{"headings_0": {"content": "interim, MoICT&NG should engage MoFPED, MoES and other stakeholders to", "page": 217, "level": 2}}, {"headings_1": {"content": "\uf0fc During the anticipated review/ revision of the e-waste strategy, consult and/or", "page": 217, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Engage NEMA to expedite licensing of e-waste handlers and formulation of e-", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Engage NEMA to expedite licensing of e-waste handlers and formulation of e-", "page": 217, "level": 2}}, {"headings_1": {"content": "interim, MoICT&NG should engage MoFPED, MoES and other stakeholders to", "page": 217, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "waste management procedures to enhance regulation, identify and engage private actors to set up other waste management centres (PPPs) as envisioned in the National e-waste Strategy.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Engage NEMA to expedite licensing of e-waste handlers and formulation of e-", "page": 217, "level": 2}}, {"headings_1": {"content": "interim, MoICT&NG should engage MoFPED, MoES and other stakeholders to", "page": 217, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Engage UNBS to ensure development of adequate standards and testing capacity for all Electronic and Electric Equipment entering the country", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Engage UNBS to ensure development of adequate standards and testing capacity for all Electronic and Electric Equipment entering the country", "page": 217, "level": 4}}, {"headings_1": {"content": "\uf0fc Engage NEMA to expedite licensing of e-waste handlers and formulation of e-", "page": 217, "level": 2}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 217, "level": 3}}, {"headings_1": {"content": "\uf0fc Engage UNBS to ensure development of adequate standards and testing capacity for all Electronic and Electric Equipment entering the country", "page": 217, "level": 4}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The quantity of E-waste in Uganda has increased exponentially over the last 20 years, with the dominant categories of this waste evolving during the same period. In spite of this reality, the E-waste Management Policy and Strategy, developed over 9 years ago to ensure safe and sustainable management of E-waste, remain largely", "metadata": {"headings": [{"headings_0": {"content": "The quantity of E-waste in Uganda has increased exponentially over the last 20 years, with the dominant categories of this waste evolving during the same period. In spite of this reality, the E-waste Management Policy and Strategy, developed over 9 years ago to ensure safe and sustainable management of E-waste, remain largely", "page": 217, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 217, "level": 3}}], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "unimplemented, and neither have they been revised to adequately deal with the current scale of this challenge. \n200", "metadata": {"headings": [{"headings_0": {"content": "The quantity of E-waste in Uganda has increased exponentially over the last 20 years, with the dominant categories of this waste evolving during the same period. In spite of this reality, the E-waste Management Policy and Strategy, developed over 9 years ago to ensure safe and sustainable management of E-waste, remain largely", "page": 217, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 217, "level": 3}}, [{"headings_0": {"content": "The quantity of E-waste in Uganda has increased exponentially over the last 20 years, with the dominant categories of this waste evolving during the same period. In spite of this reality, the E-waste Management Policy and Strategy, developed over 9 years ago to ensure safe and sustainable management of E-waste, remain largely", "page": 217, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 217, "level": 3}}]], "page": 217, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The budget for implementation of the e-waste strategy was only financed to a tune of", "metadata": {"headings": [{"headings_0": {"content": "The budget for implementation of the e-waste strategy was only financed to a tune of", "page": 218, "level": 2}}, {"headings_1": {"content": "The quantity of E-waste in Uganda has increased exponentially over the last 20 years, with the dominant categories of this waste evolving during the same period. In spite of this reality, the E-waste Management Policy and Strategy, developed over 9 years ago to ensure safe and sustainable management of E-waste, remain largely", "page": 217, "level": 4}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "14%; there was limited enforcement of e-waste management practices, recourse to unlicensed e-waste management companies and handlers, and inadequate testing of EEE at importation. \nLimited implementation of the E-waste strategy was mostly attributed to failure by", "metadata": {"headings": [{"headings_0": {"content": "The budget for implementation of the e-waste strategy was only financed to a tune of", "page": 218, "level": 2}}, {"headings_1": {"content": "The quantity of E-waste in Uganda has increased exponentially over the last 20 years, with the dominant categories of this waste evolving during the same period. In spite of this reality, the E-waste Management Policy and Strategy, developed over 9 years ago to ensure safe and sustainable management of E-waste, remain largely", "page": 217, "level": 4}}, [{"headings_0": {"content": "The budget for implementation of the e-waste strategy was only financed to a tune of", "page": 218, "level": 2}}, {"headings_1": {"content": "The quantity of E-waste in Uganda has increased exponentially over the last 20 years, with the dominant categories of this waste evolving during the same period. In spite of this reality, the E-waste Management Policy and Strategy, developed over 9 years ago to ensure safe and sustainable management of E-waste, remain largely", "page": 217, "level": 4}}]], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "MoICT&NG to take the lead in its implementation by prioritising funding for the activities assigned to the Ministry, lack of coordination and engagement of all other key players to fulfil their roles. These deficiencies expose people and ecosystems to the potential health and contamination risks associated with e-waste. It is hoped that", "metadata": {"headings": [{"headings_0": {"content": "MoICT&NG to take the lead in its implementation by prioritising funding for the activities assigned to the Ministry, lack of coordination and engagement of all other key players to fulfil their roles. These deficiencies expose people and ecosystems to the potential health and contamination risks associated with e-waste. It is hoped that", "page": 218, "level": 4}}, {"headings_1": {"content": "The budget for implementation of the e-waste strategy was only financed to a tune of", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implementation of the proposed audit recommendations will contribute significantly to improved management of e-waste in Uganda. \n4.3.5. Effectiveness of Mechanisms Established for Management of Road", "metadata": {"headings": [{"headings_0": {"content": "MoICT&NG to take the lead in its implementation by prioritising funding for the activities assigned to the Ministry, lack of coordination and engagement of all other key players to fulfil their roles. These deficiencies expose people and ecosystems to the potential health and contamination risks associated with e-waste. It is hoped that", "page": 218, "level": 4}}, {"headings_1": {"content": "The budget for implementation of the e-waste strategy was only financed to a tune of", "page": 218, "level": 2}}, [{"headings_0": {"content": "MoICT&NG to take the lead in its implementation by prioritising funding for the activities assigned to the Ministry, lack of coordination and engagement of all other key players to fulfil their roles. These deficiencies expose people and ecosystems to the potential health and contamination risks associated with e-waste. It is hoped that", "page": 218, "level": 4}}, {"headings_1": {"content": "The budget for implementation of the e-waste strategy was only financed to a tune of", "page": 218, "level": 2}}]], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Equipment by the Ministry of Works and Transport", "metadata": {"headings": [{"headings_0": {"content": "Equipment by the Ministry of Works and Transport", "page": 218, "level": 3}}, {"headings_1": {"content": "MoICT&NG to take the lead in its implementation by prioritising funding for the activities assigned to the Ministry, lack of coordination and engagement of all other key players to fulfil their roles. These deficiencies expose people and ecosystems to the potential health and contamination risks associated with e-waste. It is hoped that", "page": 218, "level": 4}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The maintenance of roads in Uganda is currently implemented through the force account mechanism. This requires government agencies to make use of their available man power and equipment in the maintenance of the road network, instead of the", "metadata": {"headings": [{"headings_0": {"content": "Equipment by the Ministry of Works and Transport", "page": 218, "level": 3}}, {"headings_1": {"content": "MoICT&NG to take the lead in its implementation by prioritising funding for the activities assigned to the Ministry, lack of coordination and engagement of all other key players to fulfil their roles. These deficiencies expose people and ecosystems to the potential health and contamination risks associated with e-waste. It is hoped that", "page": 218, "level": 4}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "lengthy and usually expensive contracting to private firms. To operationalize this mechanism, the Government of Uganda spent a sum of UGX.887Bn between 2012", "metadata": {"headings": [{"headings_0": {"content": "lengthy and usually expensive contracting to private firms. To operationalize this mechanism, the Government of Uganda spent a sum of UGX.887Bn between 2012", "page": 218, "level": 4}}, {"headings_1": {"content": "Equipment by the Ministry of Works and Transport", "page": 218, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and 2020 on the acquisition, distribution, training, maintenance and monitoring of its", "metadata": {"headings": [{"headings_0": {"content": "lengthy and usually expensive contracting to private firms. To operationalize this mechanism, the Government of Uganda spent a sum of UGX.887Bn between 2012", "page": 218, "level": 4}}, {"headings_1": {"content": "Equipment by the Ministry of Works and Transport", "page": 218, "level": 3}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "road maintenance fleet. This equipment was distributed to local governments across", "metadata": {"headings": [{"headings_0": {"content": "road maintenance fleet. This equipment was distributed to local governments across", "page": 218, "level": 2}}, {"headings_1": {"content": "lengthy and usually expensive contracting to private firms. To operationalize this mechanism, the Government of Uganda spent a sum of UGX.887Bn between 2012", "page": 218, "level": 4}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the country.", "metadata": {"headings": [{"headings_0": {"content": "road maintenance fleet. This equipment was distributed to local governments across", "page": 218, "level": 2}}, {"headings_1": {"content": "lengthy and usually expensive contracting to private firms. To operationalize this mechanism, the Government of Uganda spent a sum of UGX.887Bn between 2012", "page": 218, "level": 4}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The initiative has faced challenges in its implementation such as complaints of obsolete", "metadata": {"headings": [{"headings_0": {"content": "The initiative has faced challenges in its implementation such as complaints of obsolete", "page": 218, "level": 2}}, {"headings_1": {"content": "road maintenance fleet. This equipment was distributed to local governments across", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "equipment with high breakdown rates, delays in repair of equipment at the mechanical workshops and inadequate inventory of equipment to cover the various road", "metadata": {"headings": [{"headings_0": {"content": "The initiative has faced challenges in its implementation such as complaints of obsolete", "page": 218, "level": 2}}, {"headings_1": {"content": "road maintenance fleet. This equipment was distributed to local governments across", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "maintenance interventions. There are increasing complaints and evidence of", "metadata": {"headings": [{"headings_0": {"content": "maintenance interventions. There are increasing complaints and evidence of", "page": 218, "level": 2}}, {"headings_1": {"content": "The initiative has faced challenges in its implementation such as complaints of obsolete", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "deteriorating road conditions in the country.", "metadata": {"headings": [{"headings_0": {"content": "maintenance interventions. There are increasing complaints and evidence of", "page": 218, "level": 2}}, {"headings_1": {"content": "The initiative has faced challenges in its implementation such as complaints of obsolete", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Overall objective of the audit was to assess the mechanisms established by the", "metadata": {"headings": [{"headings_0": {"content": "The Overall objective of the audit was to assess the mechanisms established by the", "page": 218, "level": 2}}, {"headings_1": {"content": "maintenance interventions. There are increasing complaints and evidence of", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Ministry of Works and Transport (MoWT) for management and utilisation of road equipment.", "metadata": {"headings": [{"headings_0": {"content": "The Overall objective of the audit was to assess the mechanisms established by the", "page": 218, "level": 2}}, {"headings_1": {"content": "maintenance interventions. There are increasing complaints and evidence of", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 I noted that in the period of assessment, from 2017/18 to 2019/20, the road", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that in the period of assessment, from 2017/18 to 2019/20, the road", "page": 218, "level": 2}}, {"headings_1": {"content": "The Overall objective of the audit was to assess the mechanisms established by the", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "maintenance backlog had increased from 42,248KMs at the start for the period", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that in the period of assessment, from 2017/18 to 2019/20, the road", "page": 218, "level": 2}}, {"headings_1": {"content": "The Overall objective of the audit was to assess the mechanisms established by the", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "to 69,016KMs at the end of the period representing an increase of 37.6% in spite", "metadata": {"headings": [{"headings_0": {"content": "to 69,016KMs at the end of the period representing an increase of 37.6% in spite", "page": 218, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that in the period of assessment, from 2017/18 to 2019/20, the road", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of the government interventions in form of road equipment and funds through Uganda Road Fund.", "metadata": {"headings": [{"headings_0": {"content": "to 69,016KMs at the end of the period representing an increase of 37.6% in spite", "page": 218, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that in the period of assessment, from 2017/18 to 2019/20, the road", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 From 2012 to 2020 Government of Uganda acquired a total of 1,843 pieces of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 From 2012 to 2020 Government of Uganda acquired a total of 1,843 pieces of", "page": 218, "level": 2}}, {"headings_1": {"content": "to 69,016KMs at the end of the period representing an increase of 37.6% in spite", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "road maintenance equipment which were all distributed to the intended", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 From 2012 to 2020 Government of Uganda acquired a total of 1,843 pieces of", "page": 218, "level": 2}}, {"headings_1": {"content": "to 69,016KMs at the end of the period representing an increase of 37.6% in spite", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "beneficiaries. I however noted that, of this only 1,151 (62%) pieces were in", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries. I however noted that, of this only 1,151 (62%) pieces were in", "page": 218, "level": 2}}, {"headings_1": {"content": "\uf0b7 From 2012 to 2020 Government of Uganda acquired a total of 1,843 pieces of", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "working condition, 645 (35%) pieces grounded though in serviceable state and", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries. I however noted that, of this only 1,151 (62%) pieces were in", "page": 218, "level": 2}}, {"headings_1": {"content": "\uf0b7 From 2012 to 2020 Government of Uganda acquired a total of 1,843 pieces of", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "47 (3%) broken down and due for disposal. This further explains the increased", "metadata": {"headings": [{"headings_0": {"content": "47 (3%) broken down and due for disposal. This further explains the increased", "page": 218, "level": 2}}, {"headings_1": {"content": "beneficiaries. I however noted that, of this only 1,151 (62%) pieces were in", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "backlogs in maintenance and deteriorating road conditions", "metadata": {"headings": [{"headings_0": {"content": "47 (3%) broken down and due for disposal. This further explains the increased", "page": 218, "level": 2}}, {"headings_1": {"content": "beneficiaries. I however noted that, of this only 1,151 (62%) pieces were in", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 In regard to shared zonal equipment, audit established that out of the 1,843", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In regard to shared zonal equipment, audit established that out of the 1,843", "page": 218, "level": 2}}, {"headings_1": {"content": "47 (3%) broken down and due for disposal. This further explains the increased", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "equipment, fifty seven (57) specialised heavy equipment were distributed to 4 MoWT Zonal Centres which serve 135 districts and MDAs directly carrying out", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In regard to shared zonal equipment, audit established that out of the 1,843", "page": 218, "level": 2}}, {"headings_1": {"content": "47 (3%) broken down and due for disposal. This further explains the increased", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "road maintenance works. This was insufficient in quantity. In addition, MoWT", "metadata": {"headings": [{"headings_0": {"content": "road maintenance works. This was insufficient in quantity. In addition, MoWT", "page": 218, "level": 2}}, {"headings_1": {"content": "\uf0b7 In regard to shared zonal equipment, audit established that out of the 1,843", "page": 218, "level": 2}}], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "201 \nonly acquired 9 low beds to aid the movement of heavy equipment between", "metadata": {"headings": [{"headings_0": {"content": "road maintenance works. This was insufficient in quantity. In addition, MoWT", "page": 218, "level": 2}}, {"headings_1": {"content": "\uf0b7 In regard to shared zonal equipment, audit established that out of the 1,843", "page": 218, "level": 2}}, [{"headings_0": {"content": "road maintenance works. This was insufficient in quantity. In addition, MoWT", "page": 218, "level": 2}}, {"headings_1": {"content": "\uf0b7 In regard to shared zonal equipment, audit established that out of the 1,843", "page": 218, "level": 2}}]], "page": 218, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "different sites. This number was not sufficient to serve the LGs who equally did", "metadata": {"headings": [{"headings_0": {"content": "different sites. This number was not sufficient to serve the LGs who equally did", "page": 219, "level": 2}}, {"headings_1": {"content": "road maintenance works. This was insufficient in quantity. In addition, MoWT", "page": 218, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "not have low beds of their own. This led to long lead times (average of one year) for mobilisation of equipment and subsequently resulting in delays for road maintenance activities", "metadata": {"headings": [{"headings_0": {"content": "different sites. This number was not sufficient to serve the LGs who equally did", "page": 219, "level": 2}}, {"headings_1": {"content": "road maintenance works. This was insufficient in quantity. In addition, MoWT", "page": 218, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 In regard to repair of road equipment, for a sample of 30 LGs, I established that", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In regard to repair of road equipment, for a sample of 30 LGs, I established that", "page": 219, "level": 2}}, {"headings_1": {"content": "different sites. This number was not sufficient to serve the LGs who equally did", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "equipment that underwent major repairs at the regional workshops on average", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In regard to repair of road equipment, for a sample of 30 LGs, I established that", "page": 219, "level": 2}}, {"headings_1": {"content": "different sites. This number was not sufficient to serve the LGs who equally did", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "spent a period of 3.25 months in the workshops, additionally two (2) (Gulu and Mbarara) of the four Regional mechanical workshops lacked sheltered work floor", "metadata": {"headings": [{"headings_0": {"content": "spent a period of 3.25 months in the workshops, additionally two (2) (Gulu and Mbarara) of the four Regional mechanical workshops lacked sheltered work floor", "page": 219, "level": 4}}, {"headings_1": {"content": "\uf0b7 In regard to repair of road equipment, for a sample of 30 LGs, I established that", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "space and work tools to efficiently repair and service the equipment under their", "metadata": {"headings": [{"headings_0": {"content": "spent a period of 3.25 months in the workshops, additionally two (2) (Gulu and Mbarara) of the four Regional mechanical workshops lacked sheltered work floor", "page": 219, "level": 4}}, {"headings_1": {"content": "\uf0b7 In regard to repair of road equipment, for a sample of 30 LGs, I established that", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "care. That further explains the delays to repair and service the equipment. This", "metadata": {"headings": [{"headings_0": {"content": "care. That further explains the delays to repair and service the equipment. This", "page": 219, "level": 2}}, {"headings_1": {"content": "spent a period of 3.25 months in the workshops, additionally two (2) (Gulu and Mbarara) of the four Regional mechanical workshops lacked sheltered work floor", "page": 219, "level": 4}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "leads to delays in provision of the needed maintenance services. \nI advised the Accounting Officer of Ministry of Works and Transport to;", "metadata": {"headings": [{"headings_0": {"content": "care. That further explains the delays to repair and service the equipment. This", "page": 219, "level": 2}}, {"headings_1": {"content": "spent a period of 3.25 months in the workshops, additionally two (2) (Gulu and Mbarara) of the four Regional mechanical workshops lacked sheltered work floor", "page": 219, "level": 4}}, [{"headings_0": {"content": "care. That further explains the delays to repair and service the equipment. This", "page": 219, "level": 2}}, {"headings_1": {"content": "spent a period of 3.25 months in the workshops, additionally two (2) (Gulu and Mbarara) of the four Regional mechanical workshops lacked sheltered work floor", "page": 219, "level": 4}}]], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Ensure that a needs assessment is undertaken prior to implementing such countrywide programs. In the event of limited funding, management should also", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Ensure that a needs assessment is undertaken prior to implementing such countrywide programs. In the event of limited funding, management should also", "page": 219, "level": 4}}, {"headings_1": {"content": "care. That further explains the delays to repair and service the equipment. This", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "explore the option of piloting such programs in fewer districts for effectiveness.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Ensure that a needs assessment is undertaken prior to implementing such countrywide programs. In the event of limited funding, management should also", "page": 219, "level": 4}}, {"headings_1": {"content": "care. That further explains the delays to repair and service the equipment. This", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Expedite the development of the MIS systems such that information relating to", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Expedite the development of the MIS systems such that information relating to", "page": 219, "level": 2}}, {"headings_1": {"content": "\uf0fc Ensure that a needs assessment is undertaken prior to implementing such countrywide programs. In the event of limited funding, management should also", "page": 219, "level": 4}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the distribution of shared equipment can be seamlessly captured to streamline", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Expedite the development of the MIS systems such that information relating to", "page": 219, "level": 2}}, {"headings_1": {"content": "\uf0fc Ensure that a needs assessment is undertaken prior to implementing such countrywide programs. In the event of limited funding, management should also", "page": 219, "level": 4}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the scheduling, distribution, operation and movement of equipment. The", "metadata": {"headings": [{"headings_0": {"content": "the scheduling, distribution, operation and movement of equipment. The", "page": 219, "level": 2}}, {"headings_1": {"content": "\uf0fc Expedite the development of the MIS systems such that information relating to", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Information system will also ensure that all repair requests are well documented and communicated and strict pre repair inspection carried out so that the defects have been promptly reported.", "metadata": {"headings": [{"headings_0": {"content": "the scheduling, distribution, operation and movement of equipment. The", "page": 219, "level": 2}}, {"headings_1": {"content": "\uf0fc Expedite the development of the MIS systems such that information relating to", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Continue to negotiate with MoFPED to ensure that the necessary funding is", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Continue to negotiate with MoFPED to ensure that the necessary funding is", "page": 219, "level": 2}}, {"headings_1": {"content": "the scheduling, distribution, operation and movement of equipment. The", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "availed to facilitate the retooling process and ensure availability of safe sheltered", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Continue to negotiate with MoFPED to ensure that the necessary funding is", "page": 219, "level": 2}}, {"headings_1": {"content": "the scheduling, distribution, operation and movement of equipment. The", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "working areas for the Regional Mechanical Workshops (RMWs) staff.", "metadata": {"headings": [{"headings_0": {"content": "working areas for the Regional Mechanical Workshops (RMWs) staff.", "page": 219, "level": 2}}, {"headings_1": {"content": "\uf0fc Continue to negotiate with MoFPED to ensure that the necessary funding is", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 219, "level": 3}}, {"headings_1": {"content": "working areas for the Regional Mechanical Workshops (RMWs) staff.", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The increase in the road maintenance backlog was attributed to ineffective implementation of the equipment management mechanisms by both the MoWT and the respective agencies in the Works sector. There were noted incidences of lack of", "metadata": {"headings": [{"headings_0": {"content": "The increase in the road maintenance backlog was attributed to ineffective implementation of the equipment management mechanisms by both the MoWT and the respective agencies in the Works sector. There were noted incidences of lack of", "page": 219, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 219, "level": 3}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "needs assessment hence inadequate equipment, rampant breakdowns, lack of training", "metadata": {"headings": [{"headings_0": {"content": "The increase in the road maintenance backlog was attributed to ineffective implementation of the equipment management mechanisms by both the MoWT and the respective agencies in the Works sector. There were noted incidences of lack of", "page": 219, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 219, "level": 3}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "of operators, delays in repairs and lack of monitoring by MoWT.", "metadata": {"headings": [{"headings_0": {"content": "of operators, delays in repairs and lack of monitoring by MoWT.", "page": 219, "level": 2}}, {"headings_1": {"content": "The increase in the road maintenance backlog was attributed to ineffective implementation of the equipment management mechanisms by both the MoWT and the respective agencies in the Works sector. There were noted incidences of lack of", "page": 219, "level": 4}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "If the overall objective of management of road equipment is to be achieved, the MoWT", "metadata": {"headings": [{"headings_0": {"content": "If the overall objective of management of road equipment is to be achieved, the MoWT", "page": 219, "level": 2}}, {"headings_1": {"content": "of operators, delays in repairs and lack of monitoring by MoWT.", "page": 219, "level": 2}}], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "will have to ensure that the mechanisms relating to distribution, training, maintenance, utilization and monitoring of the equipment usage are fully implemented. \n202", "metadata": {"headings": [{"headings_0": {"content": "If the overall objective of management of road equipment is to be achieved, the MoWT", "page": 219, "level": 2}}, {"headings_1": {"content": "of operators, delays in repairs and lack of monitoring by MoWT.", "page": 219, "level": 2}}, [{"headings_0": {"content": "If the overall objective of management of road equipment is to be achieved, the MoWT", "page": 219, "level": 2}}, {"headings_1": {"content": "of operators, delays in repairs and lack of monitoring by MoWT.", "page": 219, "level": 2}}]], "page": 219, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3.6. A Value for Money Audit Report on the Regulation and Promotion of Safe and Reliable Public Road Transport System by The Ministry of Works and Transport", "metadata": {"headings": [{"headings_0": {"content": "4.3.6. A Value for Money Audit Report on the Regulation and Promotion of Safe and Reliable Public Road Transport System by The Ministry of Works and Transport", "page": 220, "level": 1}}, {"headings_1": {"content": "If the overall objective of management of road equipment is to be achieved, the MoWT", "page": 219, "level": 2}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Dominance of road transport as a mode of transportation in Uganda accounts for more than 90 percent of passenger transit and cargo freight. Even though public road", "metadata": {"headings": [{"headings_0": {"content": "The Dominance of road transport as a mode of transportation in Uganda accounts for more than 90 percent of passenger transit and cargo freight. Even though public road", "page": 220, "level": 4}}, {"headings_1": {"content": "4.3.6. A Value for Money Audit Report on the Regulation and Promotion of Safe and Reliable Public Road Transport System by The Ministry of Works and Transport", "page": 220, "level": 1}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "transport is the most popular method of transportation, the Public Transport Industry", "metadata": {"headings": [{"headings_0": {"content": "The Dominance of road transport as a mode of transportation in Uganda accounts for more than 90 percent of passenger transit and cargo freight. Even though public road", "page": 220, "level": 4}}, {"headings_1": {"content": "4.3.6. A Value for Money Audit Report on the Regulation and Promotion of Safe and Reliable Public Road Transport System by The Ministry of Works and Transport", "page": 220, "level": 1}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "has a number of obstacles: only buses are fully regulated, Public Service Vehicles (PSVs) services are not timetabled or integrated, and PSVs are typically in Dangerous Mechanical Conditions (DMCs). . The situation is made worse by the usage of uncontrolled commercial motorcycles (Boda bodas) that breach traffic regulations the", "metadata": {"headings": [{"headings_0": {"content": "has a number of obstacles: only buses are fully regulated, Public Service Vehicles (PSVs) services are not timetabled or integrated, and PSVs are typically in Dangerous Mechanical Conditions (DMCs). . The situation is made worse by the usage of uncontrolled commercial motorcycles (Boda bodas) that breach traffic regulations the", "page": 220, "level": 4}}, {"headings_1": {"content": "The Dominance of road transport as a mode of transportation in Uganda accounts for more than 90 percent of passenger transit and cargo freight. Even though public road", "page": 220, "level": 4}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "absence of implementation of institutional and regulatory procedures for enhancing public transportation.", "metadata": {"headings": [{"headings_0": {"content": "has a number of obstacles: only buses are fully regulated, Public Service Vehicles (PSVs) services are not timetabled or integrated, and PSVs are typically in Dangerous Mechanical Conditions (DMCs). . The situation is made worse by the usage of uncontrolled commercial motorcycles (Boda bodas) that breach traffic regulations the", "page": 220, "level": 4}}, {"headings_1": {"content": "The Dominance of road transport as a mode of transportation in Uganda accounts for more than 90 percent of passenger transit and cargo freight. Even though public road", "page": 220, "level": 4}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Taxis, Minibuses, and Commercial Motorcycles operate off-route and will stop wherever a passenger desires to board or exit. According to Uganda's yearly crime statistics", "metadata": {"headings": [{"headings_0": {"content": "Taxis, Minibuses, and Commercial Motorcycles operate off-route and will stop wherever a passenger desires to board or exit. According to Uganda's yearly crime statistics", "page": 220, "level": 4}}, {"headings_1": {"content": "has a number of obstacles: only buses are fully regulated, Public Service Vehicles (PSVs) services are not timetabled or integrated, and PSVs are typically in Dangerous Mechanical Conditions (DMCs). . The situation is made worse by the usage of uncontrolled commercial motorcycles (Boda bodas) that breach traffic regulations the", "page": 220, "level": 4}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(2017-2021), there were a total of 74,977 victims of traffic accidents, the bulk of which", "metadata": {"headings": [{"headings_0": {"content": "Taxis, Minibuses, and Commercial Motorcycles operate off-route and will stop wherever a passenger desires to board or exit. According to Uganda's yearly crime statistics", "page": 220, "level": 4}}, {"headings_1": {"content": "has a number of obstacles: only buses are fully regulated, Public Service Vehicles (PSVs) services are not timetabled or integrated, and PSVs are typically in Dangerous Mechanical Conditions (DMCs). . The situation is made worse by the usage of uncontrolled commercial motorcycles (Boda bodas) that breach traffic regulations the", "page": 220, "level": 4}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "were caused by Careless or Reckless Driving and Dangerous Mechanical Conditions.", "metadata": {"headings": [{"headings_0": {"content": "were caused by Careless or Reckless Driving and Dangerous Mechanical Conditions.", "page": 220, "level": 2}}, {"headings_1": {"content": "Taxis, Minibuses, and Commercial Motorcycles operate off-route and will stop wherever a passenger desires to board or exit. According to Uganda's yearly crime statistics", "page": 220, "level": 4}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In light of the above, the Office of the Auditor General conducted a Value for Money", "metadata": {"headings": [{"headings_0": {"content": "were caused by Careless or Reckless Driving and Dangerous Mechanical Conditions.", "page": 220, "level": 2}}, {"headings_1": {"content": "Taxis, Minibuses, and Commercial Motorcycles operate off-route and will stop wherever a passenger desires to board or exit. According to Uganda's yearly crime statistics", "page": 220, "level": 4}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "audit to assess Government of Uganda\u2019s efforts in Regulation and Promotion of a Safe and Reliable Public road transport system in Uganda through the Ministry of Works and Transport (MoWT). Below is a summary of the Key findings which details are in", "metadata": {"headings": [{"headings_0": {"content": "audit to assess Government of Uganda\u2019s efforts in Regulation and Promotion of a Safe and Reliable Public road transport system in Uganda through the Ministry of Works and Transport (MoWT). Below is a summary of the Key findings which details are in", "page": 220, "level": 4}}, {"headings_1": {"content": "were caused by Careless or Reckless Driving and Dangerous Mechanical Conditions.", "page": 220, "level": 2}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Chapter Four of this report. \nAlthough the Department of Transport Regulation and Safety, of the Ministry of Works and Transport, has been recognized for notable accomplishments in the promotion of a reliable and safe public transport system, such as the significant improvement (from 5 working days in 1990 to 20 Minutes in 2022) in the time between applying for and receiving a driver's license, the following key areas of improvement were identified:", "metadata": {"headings": [{"headings_0": {"content": "audit to assess Government of Uganda\u2019s efforts in Regulation and Promotion of a Safe and Reliable Public road transport system in Uganda through the Ministry of Works and Transport (MoWT). Below is a summary of the Key findings which details are in", "page": 220, "level": 4}}, {"headings_1": {"content": "were caused by Careless or Reckless Driving and Dangerous Mechanical Conditions.", "page": 220, "level": 2}}, [{"headings_0": {"content": "audit to assess Government of Uganda\u2019s efforts in Regulation and Promotion of a Safe and Reliable Public road transport system in Uganda through the Ministry of Works and Transport (MoWT). Below is a summary of the Key findings which details are in", "page": 220, "level": 4}}, {"headings_1": {"content": "were caused by Careless or Reckless Driving and Dangerous Mechanical Conditions.", "page": 220, "level": 2}}]], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Field inspections established that majority of Public Service Vehicles (PSV) were", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Field inspections established that majority of Public Service Vehicles (PSV) were", "page": 220, "level": 2}}, {"headings_1": {"content": "audit to assess Government of Uganda\u2019s efforts in Regulation and Promotion of a Safe and Reliable Public road transport system in Uganda through the Ministry of Works and Transport (MoWT). Below is a summary of the Key findings which details are in", "page": 220, "level": 4}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in operation but not registered in the Ministry\u2019s database. Although the data", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Field inspections established that majority of Public Service Vehicles (PSV) were", "page": 220, "level": 2}}, {"headings_1": {"content": "audit to assess Government of Uganda\u2019s efforts in Regulation and Promotion of a Safe and Reliable Public road transport system in Uganda through the Ministry of Works and Transport (MoWT). Below is a summary of the Key findings which details are in", "page": 220, "level": 4}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "records at the Ministry show that they have licensed, on average, 28,000 PSVs per annum during the last 5 years, data obtained from the PSV owners\u2019 associations indicate that, as of November 2022, the registered member PSVs were 749,600. Furthermore, the Ministry's register lacked information such as Licensed Stages, Licensed Routes of Operation, and Time Schedules, which may", "metadata": {"headings": [{"headings_0": {"content": "records at the Ministry show that they have licensed, on average, 28,000 PSVs per annum during the last 5 years, data obtained from the PSV owners\u2019 associations indicate that, as of November 2022, the registered member PSVs were 749,600. Furthermore, the Ministry's register lacked information such as Licensed Stages, Licensed Routes of Operation, and Time Schedules, which may", "page": 220, "level": 4}}, {"headings_1": {"content": "\uf0b7 Field inspections established that majority of Public Service Vehicles (PSV) were", "page": 220, "level": 2}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "have contributed to the efficient operation of public transportation.", "metadata": {"headings": [{"headings_0": {"content": "records at the Ministry show that they have licensed, on average, 28,000 PSVs per annum during the last 5 years, data obtained from the PSV owners\u2019 associations indicate that, as of November 2022, the registered member PSVs were 749,600. Furthermore, the Ministry's register lacked information such as Licensed Stages, Licensed Routes of Operation, and Time Schedules, which may", "page": 220, "level": 4}}, {"headings_1": {"content": "\uf0b7 Field inspections established that majority of Public Service Vehicles (PSV) were", "page": 220, "level": 2}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 139 (70%) out of the randomly sampled 200 PSVs did not possess Valid PSV", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 139 (70%) out of the randomly sampled 200 PSVs did not possess Valid PSV", "page": 220, "level": 2}}, {"headings_1": {"content": "records at the Ministry show that they have licensed, on average, 28,000 PSVs per annum during the last 5 years, data obtained from the PSV owners\u2019 associations indicate that, as of November 2022, the registered member PSVs were 749,600. Furthermore, the Ministry's register lacked information such as Licensed Stages, Licensed Routes of Operation, and Time Schedules, which may", "page": 220, "level": 4}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "licenses that would allow them to operate Public transport business. The largest", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 139 (70%) out of the randomly sampled 200 PSVs did not possess Valid PSV", "page": 220, "level": 2}}, {"headings_1": {"content": "records at the Ministry show that they have licensed, on average, 28,000 PSVs per annum during the last 5 years, data obtained from the PSV owners\u2019 associations indicate that, as of November 2022, the registered member PSVs were 749,600. Furthermore, the Ministry's register lacked information such as Licensed Stages, Licensed Routes of Operation, and Time Schedules, which may", "page": 220, "level": 4}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "numbers without licences are the boda bodas (95%). As a result, vehicles are", "metadata": {"headings": [{"headings_0": {"content": "numbers without licences are the boda bodas (95%). As a result, vehicles are", "page": 220, "level": 2}}, {"headings_1": {"content": "\uf0b7 139 (70%) out of the randomly sampled 200 PSVs did not possess Valid PSV", "page": 220, "level": 2}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "used for public transport without validation checks for their road worthiness. In", "metadata": {"headings": [{"headings_0": {"content": "numbers without licences are the boda bodas (95%). As a result, vehicles are", "page": 220, "level": 2}}, {"headings_1": {"content": "\uf0b7 139 (70%) out of the randomly sampled 200 PSVs did not possess Valid PSV", "page": 220, "level": 2}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "addition Government of Uganda loses UGX29.5 Billion annually in Non-Tax revenue due to non-licensed PSVs operating in the country.", "metadata": {"headings": [{"headings_0": {"content": "addition Government of Uganda loses UGX29.5 Billion annually in Non-Tax revenue due to non-licensed PSVs operating in the country.", "page": 220, "level": 4}}, {"headings_1": {"content": "numbers without licences are the boda bodas (95%). As a result, vehicles are", "page": 220, "level": 2}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 I noted that only 5.73% (140,577 out of the required 2,455,363) PSV inspections were undertaken by the Ministry of Works and Transport during the period under review. The lack of PSV inspections was more prevalent in the Commercial Motor Cycle category and Taxis. This was caused by lack of personnel and the required equipment to conduct PSV inspections across the country and the delayed implementation of the SGS Automotive Services Uganda contract. The Public is", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that only 5.73% (140,577 out of the required 2,455,363) PSV inspections were undertaken by the Ministry of Works and Transport during the period under review. The lack of PSV inspections was more prevalent in the Commercial Motor Cycle category and Taxis. This was caused by lack of personnel and the required equipment to conduct PSV inspections across the country and the delayed implementation of the SGS Automotive Services Uganda contract. The Public is", "page": 220, "level": 1}}, {"headings_1": {"content": "addition Government of Uganda loses UGX29.5 Billion annually in Non-Tax revenue due to non-licensed PSVs operating in the country.", "page": 220, "level": 4}}], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "thus exposed to risks of vehicles in poor mechanical conditions. \n203", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that only 5.73% (140,577 out of the required 2,455,363) PSV inspections were undertaken by the Ministry of Works and Transport during the period under review. The lack of PSV inspections was more prevalent in the Commercial Motor Cycle category and Taxis. This was caused by lack of personnel and the required equipment to conduct PSV inspections across the country and the delayed implementation of the SGS Automotive Services Uganda contract. The Public is", "page": 220, "level": 1}}, {"headings_1": {"content": "addition Government of Uganda loses UGX29.5 Billion annually in Non-Tax revenue due to non-licensed PSVs operating in the country.", "page": 220, "level": 4}}, [{"headings_0": {"content": "\uf0b7 I noted that only 5.73% (140,577 out of the required 2,455,363) PSV inspections were undertaken by the Ministry of Works and Transport during the period under review. The lack of PSV inspections was more prevalent in the Commercial Motor Cycle category and Taxis. This was caused by lack of personnel and the required equipment to conduct PSV inspections across the country and the delayed implementation of the SGS Automotive Services Uganda contract. The Public is", "page": 220, "level": 1}}, {"headings_1": {"content": "addition Government of Uganda loses UGX29.5 Billion annually in Non-Tax revenue due to non-licensed PSVs operating in the country.", "page": 220, "level": 4}}]], "page": 220, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 I noted for the few inspections that were carried out by the Ministry, these were", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted for the few inspections that were carried out by the Ministry, these were", "page": 221, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that only 5.73% (140,577 out of the required 2,455,363) PSV inspections were undertaken by the Ministry of Works and Transport during the period under review. The lack of PSV inspections was more prevalent in the Commercial Motor Cycle category and Taxis. This was caused by lack of personnel and the required equipment to conduct PSV inspections across the country and the delayed implementation of the SGS Automotive Services Uganda contract. The Public is", "page": 220, "level": 1}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "conducted with the use of observation. MoWT lacks the facilities, key equipment", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted for the few inspections that were carried out by the Ministry, these were", "page": 221, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that only 5.73% (140,577 out of the required 2,455,363) PSV inspections were undertaken by the Ministry of Works and Transport during the period under review. The lack of PSV inspections was more prevalent in the Commercial Motor Cycle category and Taxis. This was caused by lack of personnel and the required equipment to conduct PSV inspections across the country and the delayed implementation of the SGS Automotive Services Uganda contract. The Public is", "page": 220, "level": 1}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "such as; Screen Type headlight tester/ Light intensity tester, Speedometer tester, Break speed combination Tester, Digital Tyre tread depth gauge among others. The absence of quality inspections does not guarantee the roadworthiness of", "metadata": {"headings": [{"headings_0": {"content": "such as; Screen Type headlight tester/ Light intensity tester, Speedometer tester, Break speed combination Tester, Digital Tyre tread depth gauge among others. The absence of quality inspections does not guarantee the roadworthiness of", "page": 221, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted for the few inspections that were carried out by the Ministry, these were", "page": 221, "level": 2}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "PSVs examined.", "metadata": {"headings": [{"headings_0": {"content": "such as; Screen Type headlight tester/ Light intensity tester, Speedometer tester, Break speed combination Tester, Digital Tyre tread depth gauge among others. The absence of quality inspections does not guarantee the roadworthiness of", "page": 221, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted for the few inspections that were carried out by the Ministry, these were", "page": 221, "level": 2}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 34% (77 out of 226) of the inspected driving schools were operating", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 34% (77 out of 226) of the inspected driving schools were operating", "page": 221, "level": 2}}, {"headings_1": {"content": "such as; Screen Type headlight tester/ Light intensity tester, Speedometer tester, Break speed combination Tester, Digital Tyre tread depth gauge among others. The absence of quality inspections does not guarantee the roadworthiness of", "page": 221, "level": 4}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "without valid operating licenses issued by the Ministry of Works and Transport. As a result, the Ministry doesn't have a complete list of all driving schools in the country both Licensed and unlicensed. The public is thus undertaking lessons in", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 34% (77 out of 226) of the inspected driving schools were operating", "page": 221, "level": 2}}, {"headings_1": {"content": "such as; Screen Type headlight tester/ Light intensity tester, Speedometer tester, Break speed combination Tester, Digital Tyre tread depth gauge among others. The absence of quality inspections does not guarantee the roadworthiness of", "page": 221, "level": 4}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "schools without guaranteed quality and standards. In addition, from the sample, the Government of Uganda loses UGX 35.4 million shillings every year due to", "metadata": {"headings": [{"headings_0": {"content": "schools without guaranteed quality and standards. In addition, from the sample, the Government of Uganda loses UGX 35.4 million shillings every year due to", "page": 221, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that 34% (77 out of 226) of the inspected driving schools were operating", "page": 221, "level": 2}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "unlicensed driving schools operating in the country.", "metadata": {"headings": [{"headings_0": {"content": "schools without guaranteed quality and standards. In addition, from the sample, the Government of Uganda loses UGX 35.4 million shillings every year due to", "page": 221, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that 34% (77 out of 226) of the inspected driving schools were operating", "page": 221, "level": 2}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 I noted that Majority driving school owners did not poses and were not using the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Majority driving school owners did not poses and were not using the", "page": 221, "level": 2}}, {"headings_1": {"content": "schools without guaranteed quality and standards. In addition, from the sample, the Government of Uganda loses UGX 35.4 million shillings every year due to", "page": 221, "level": 4}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "approved driver learner training materials issued by the Ministry. Many used self- developed materials while others used class B training materials to train drivers for other classes like CI, DI, CE and others. As a result, driving schools in Uganda continue to utilize non-standardized training materials, resulting in non- standardized competence of drivers on the road, which is one of the contributors to the country's high rate of road accidents.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Majority driving school owners did not poses and were not using the", "page": 221, "level": 2}}, {"headings_1": {"content": "schools without guaranteed quality and standards. In addition, from the sample, the Government of Uganda loses UGX 35.4 million shillings every year due to", "page": 221, "level": 4}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 I noted that the Inspector of Vehicle (IOV) centres are not monitored by the Ministry as is required by the regulations. There was no proof of evidence of receipt of IOV's monthly learner driver test reports during the past five years and no documentation proof of formal correspondence between the MoWT and IOV demanding the same. This has led to a lack of certainty regarding whether the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the Inspector of Vehicle (IOV) centres are not monitored by the Ministry as is required by the regulations. There was no proof of evidence of receipt of IOV's monthly learner driver test reports during the past five years and no documentation proof of formal correspondence between the MoWT and IOV demanding the same. This has led to a lack of certainty regarding whether the", "page": 221, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that Majority driving school owners did not poses and were not using the", "page": 221, "level": 2}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "IOV tests students who have genuinely received training in driving schools and whether these student drivers have received training from licensed driving schools.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that the Inspector of Vehicle (IOV) centres are not monitored by the Ministry as is required by the regulations. There was no proof of evidence of receipt of IOV's monthly learner driver test reports during the past five years and no documentation proof of formal correspondence between the MoWT and IOV demanding the same. This has led to a lack of certainty regarding whether the", "page": 221, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that Majority driving school owners did not poses and were not using the", "page": 221, "level": 2}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 I conducted a System walk through at the Uganda Driver Licensing System (UDLS) railway station offices in Kampala and reviewed that, out of the 6", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I conducted a System walk through at the Uganda Driver Licensing System (UDLS) railway station offices in Kampala and reviewed that, out of the 6", "page": 221, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that the Inspector of Vehicle (IOV) centres are not monitored by the Ministry as is required by the regulations. There was no proof of evidence of receipt of IOV's monthly learner driver test reports during the past five years and no documentation proof of formal correspondence between the MoWT and IOV demanding the same. This has led to a lack of certainty regarding whether the", "page": 221, "level": 4}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "required documents, 4 documents (competency certificate, medical form, certificate of completion, and proof of enrolment) are not verified before issuance of a driving license.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I conducted a System walk through at the Uganda Driver Licensing System (UDLS) railway station offices in Kampala and reviewed that, out of the 6", "page": 221, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that the Inspector of Vehicle (IOV) centres are not monitored by the Ministry as is required by the regulations. There was no proof of evidence of receipt of IOV's monthly learner driver test reports during the past five years and no documentation proof of formal correspondence between the MoWT and IOV demanding the same. This has led to a lack of certainty regarding whether the", "page": 221, "level": 4}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 I noted that 70% of the sampled applicants, had received training from a non-", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 70% of the sampled applicants, had received training from a non-", "page": 221, "level": 2}}, {"headings_1": {"content": "\uf0b7 I conducted a System walk through at the Uganda Driver Licensing System (UDLS) railway station offices in Kampala and reviewed that, out of the 6", "page": 221, "level": 4}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "licensed driving school, while 28 out of 94 applicants, (29.8%), had received training from a licensed driving school. 30% (30 out of 100) had serial numbers", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 70% of the sampled applicants, had received training from a non-", "page": 221, "level": 2}}, {"headings_1": {"content": "\uf0b7 I conducted a System walk through at the Uganda Driver Licensing System (UDLS) railway station offices in Kampala and reviewed that, out of the 6", "page": 221, "level": 4}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "of Certificates of Competence that did not match with serial numbers issued at IoV, while 50% (50 out of 100) of applicants had serial numbers that were", "metadata": {"headings": [{"headings_0": {"content": "of Certificates of Competence that did not match with serial numbers issued at IoV, while 50% (50 out of 100) of applicants had serial numbers that were", "page": 221, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that 70% of the sampled applicants, had received training from a non-", "page": 221, "level": 2}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "initially given to someone else, hence fraudulent.", "metadata": {"headings": [{"headings_0": {"content": "of Certificates of Competence that did not match with serial numbers issued at IoV, while 50% (50 out of 100) of applicants had serial numbers that were", "page": 221, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that 70% of the sampled applicants, had received training from a non-", "page": 221, "level": 2}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- 71% (67 out of 95) of the 95 applications with attached medical forms were issued by unlicensed medical professionals, while 5% (5 out of 95) were issued by forgers (those using someone else medical registration number). 15% of the participants (14 out of 95) had not written their names and registration numbers", "metadata": {"headings": [{"headings_0": {"content": "of Certificates of Competence that did not match with serial numbers issued at IoV, while 50% (50 out of 100) of applicants had serial numbers that were", "page": 221, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that 70% of the sampled applicants, had received training from a non-", "page": 221, "level": 2}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "of Certificates of Competence that did not match with serial numbers issued at IoV, while 50% (50 out of 100) of applicants had serial numbers that were", "page": 221, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that 70% of the sampled applicants, had received training from a non-", "page": 221, "level": 2}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "legibly. The MoWT has failed to ensure that the issue of driver's licenses adheres", "metadata": {"headings": [{"headings_0": {"content": "legibly. The MoWT has failed to ensure that the issue of driver's licenses adheres", "page": 221, "level": 2}}, {"headings_1": {"content": "of Certificates of Competence that did not match with serial numbers issued at IoV, while 50% (50 out of 100) of applicants had serial numbers that were", "page": 221, "level": 4}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "204", "metadata": {"headings": [{"headings_0": {"content": "legibly. The MoWT has failed to ensure that the issue of driver's licenses adheres", "page": 221, "level": 2}}, {"headings_1": {"content": "of Certificates of Competence that did not match with serial numbers issued at IoV, while 50% (50 out of 100) of applicants had serial numbers that were", "page": 221, "level": 4}}], "page": 221, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "to the procedures outlined in all applicable rules. This leads to issuance of", "metadata": {"headings": [{"headings_0": {"content": "to the procedures outlined in all applicable rules. This leads to issuance of", "page": 222, "level": 2}}, {"headings_1": {"content": "legibly. The MoWT has failed to ensure that the issue of driver's licenses adheres", "page": 221, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "licenses to incompetent drivers.", "metadata": {"headings": [{"headings_0": {"content": "to the procedures outlined in all applicable rules. This leads to issuance of", "page": 222, "level": 2}}, {"headings_1": {"content": "legibly. The MoWT has failed to ensure that the issue of driver's licenses adheres", "page": 221, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 I noted that Ministry of Works and Transport sensitization plans lacked specific", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Ministry of Works and Transport sensitization plans lacked specific", "page": 222, "level": 2}}, {"headings_1": {"content": "to the procedures outlined in all applicable rules. This leads to issuance of", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "actions in regard to purpose, media type, roles and responsibilities of officials,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that Ministry of Works and Transport sensitization plans lacked specific", "page": 222, "level": 2}}, {"headings_1": {"content": "to the procedures outlined in all applicable rules. This leads to issuance of", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "particular activity budgets, timetables, and operational technique. Audit further", "metadata": {"headings": [{"headings_0": {"content": "particular activity budgets, timetables, and operational technique. Audit further", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that Ministry of Works and Transport sensitization plans lacked specific", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "established that while the ministry reported in its yearly performance reports to have carried out all planned campaigns, evidence was only provided for six (6) of twelve (12) planned campaigns of the planned campaigns. Failure to sensitize the public contributes to low compliance with PSV licensing terms and conditions.", "metadata": {"headings": [{"headings_0": {"content": "particular activity budgets, timetables, and operational technique. Audit further", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that Ministry of Works and Transport sensitization plans lacked specific", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "There is also lack of coordination with the enforcement Agencies like the traffic police to enforce licensing and standards. According to the Police, they stated that they lacked the database of licensed PSV from the Ministry from which they would crosscheck to", "metadata": {"headings": [{"headings_0": {"content": "There is also lack of coordination with the enforcement Agencies like the traffic police to enforce licensing and standards. According to the Police, they stated that they lacked the database of licensed PSV from the Ministry from which they would crosscheck to", "page": 222, "level": 4}}, {"headings_1": {"content": "particular activity budgets, timetables, and operational technique. Audit further", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "enforce compliance. \nI advised the Accounting Officer of Ministry of Works and Transport to;", "metadata": {"headings": [{"headings_0": {"content": "There is also lack of coordination with the enforcement Agencies like the traffic police to enforce licensing and standards. According to the Police, they stated that they lacked the database of licensed PSV from the Ministry from which they would crosscheck to", "page": 222, "level": 4}}, {"headings_1": {"content": "particular activity budgets, timetables, and operational technique. Audit further", "page": 222, "level": 2}}, [{"headings_0": {"content": "There is also lack of coordination with the enforcement Agencies like the traffic police to enforce licensing and standards. According to the Police, they stated that they lacked the database of licensed PSV from the Ministry from which they would crosscheck to", "page": 222, "level": 4}}, {"headings_1": {"content": "particular activity budgets, timetables, and operational technique. Audit further", "page": 222, "level": 2}}]], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Develop mechanisms to capture licensed and unlicensed PSVs in Uganda with all", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Develop mechanisms to capture licensed and unlicensed PSVs in Uganda with all", "page": 222, "level": 2}}, {"headings_1": {"content": "There is also lack of coordination with the enforcement Agencies like the traffic police to enforce licensing and standards. According to the Police, they stated that they lacked the database of licensed PSV from the Ministry from which they would crosscheck to", "page": 222, "level": 4}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of their attributes, process the data, and use it to generate route charts, stages, and timetables.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Develop mechanisms to capture licensed and unlicensed PSVs in Uganda with all", "page": 222, "level": 2}}, {"headings_1": {"content": "There is also lack of coordination with the enforcement Agencies like the traffic police to enforce licensing and standards. According to the Police, they stated that they lacked the database of licensed PSV from the Ministry from which they would crosscheck to", "page": 222, "level": 4}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Develop and distribute monthly updated lists of licensed PSVs to enforcement agencies including urban authorities and Uganda Police. MoWT could explore the use of Mobile App to share data with the various Agencies", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Develop and distribute monthly updated lists of licensed PSVs to enforcement agencies including urban authorities and Uganda Police. MoWT could explore the use of Mobile App to share data with the various Agencies", "page": 222, "level": 4}}, {"headings_1": {"content": "\uf0fc Develop mechanisms to capture licensed and unlicensed PSVs in Uganda with all", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0fc Raise public awareness of the annual PSV requirement.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Develop and distribute monthly updated lists of licensed PSVs to enforcement agencies including urban authorities and Uganda Police. MoWT could explore the use of Mobile App to share data with the various Agencies", "page": 222, "level": 4}}, {"headings_1": {"content": "\uf0fc Develop mechanisms to capture licensed and unlicensed PSVs in Uganda with all", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc In the short run liaise with the Uganda Police Inspector of Vehicles staff to", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc In the short run liaise with the Uganda Police Inspector of Vehicles staff to", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0fc Develop and distribute monthly updated lists of licensed PSVs to enforcement agencies including urban authorities and Uganda Police. MoWT could explore the use of Mobile App to share data with the various Agencies", "page": 222, "level": 4}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "conduct PSV inspections where it lacks capacity.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc In the short run liaise with the Uganda Police Inspector of Vehicles staff to", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0fc Develop and distribute monthly updated lists of licensed PSVs to enforcement agencies including urban authorities and Uganda Police. MoWT could explore the use of Mobile App to share data with the various Agencies", "page": 222, "level": 4}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Expedite discussions and negotiations with SGS to bridge the quality gaps in", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Expedite discussions and negotiations with SGS to bridge the quality gaps in", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0fc In the short run liaise with the Uganda Police Inspector of Vehicles staff to", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "inspections of PSVs across the country.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Expedite discussions and negotiations with SGS to bridge the quality gaps in", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0fc In the short run liaise with the Uganda Police Inspector of Vehicles staff to", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Undertake a baseline to obtain data and records of all existing driving schools", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Undertake a baseline to obtain data and records of all existing driving schools", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0fc Expedite discussions and negotiations with SGS to bridge the quality gaps in", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and confirm they have operating licenses, and work with law enforcement to close and prosecute violators.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Undertake a baseline to obtain data and records of all existing driving schools", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0fc Expedite discussions and negotiations with SGS to bridge the quality gaps in", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Ensure that all driving schools have approved learner training curricula and", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Ensure that all driving schools have approved learner training curricula and", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0fc Undertake a baseline to obtain data and records of all existing driving schools", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "continuously review it to ensure its continued relevance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Ensure that all driving schools have approved learner training curricula and", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0fc Undertake a baseline to obtain data and records of all existing driving schools", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Develop an information management system to record data on all learners who", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Develop an information management system to record data on all learners who", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0fc Ensure that all driving schools have approved learner training curricula and", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "have completed training and are due for examinations to help monitor and supervise IoV centres.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Develop an information management system to record data on all learners who", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0fc Ensure that all driving schools have approved learner training curricula and", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Collaborate with enforcement agencies and develop a thorough vetting process and ensure that all PSV drivers are vetted before being licensed to operate a", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Collaborate with enforcement agencies and develop a thorough vetting process and ensure that all PSV drivers are vetted before being licensed to operate a", "page": 222, "level": 4}}, {"headings_1": {"content": "\uf0fc Develop an information management system to record data on all learners who", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "passenger service vehicle.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Collaborate with enforcement agencies and develop a thorough vetting process and ensure that all PSV drivers are vetted before being licensed to operate a", "page": 222, "level": 4}}, {"headings_1": {"content": "\uf0fc Develop an information management system to record data on all learners who", "page": 222, "level": 2}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Collaborate with Uganda Medical Council, Uganda Police, and others to verify all", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Collaborate with Uganda Medical Council, Uganda Police, and others to verify all", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0fc Collaborate with enforcement agencies and develop a thorough vetting process and ensure that all PSV drivers are vetted before being licensed to operate a", "page": 222, "level": 4}}], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "drivers\u2019 license application documents. \n205 \n\uf0fc", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Collaborate with Uganda Medical Council, Uganda Police, and others to verify all", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0fc Collaborate with enforcement agencies and develop a thorough vetting process and ensure that all PSV drivers are vetted before being licensed to operate a", "page": 222, "level": 4}}, [{"headings_0": {"content": "\uf0fc Collaborate with Uganda Medical Council, Uganda Police, and others to verify all", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0fc Collaborate with enforcement agencies and develop a thorough vetting process and ensure that all PSV drivers are vetted before being licensed to operate a", "page": 222, "level": 4}}], [{"headings_0": {"content": "\uf0fc Collaborate with Uganda Medical Council, Uganda Police, and others to verify all", "page": 222, "level": 2}}, {"headings_1": {"content": "\uf0fc Collaborate with enforcement agencies and develop a thorough vetting process and ensure that all PSV drivers are vetted before being licensed to operate a", "page": 222, "level": 4}}]], "page": 222, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Develop internal controls in the UDLS system to verify the validity of all submitted", "metadata": {"headings": [{"headings_0": {"content": "Develop internal controls in the UDLS system to verify the validity of all submitted", "page": 223, "level": 2}}, {"headings_1": {"content": "\uf0fc Collaborate with Uganda Medical Council, Uganda Police, and others to verify all", "page": 222, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "documentation before issuance of driver\u2019s license.", "metadata": {"headings": [{"headings_0": {"content": "Develop internal controls in the UDLS system to verify the validity of all submitted", "page": 223, "level": 2}}, {"headings_1": {"content": "\uf0fc Collaborate with Uganda Medical Council, Uganda Police, and others to verify all", "page": 222, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Appropriately plan and prioritize actions in road safety advocacy and awareness for different players in the Public Service Transport sub-sector so that the sector", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Appropriately plan and prioritize actions in road safety advocacy and awareness for different players in the Public Service Transport sub-sector so that the sector", "page": 223, "level": 4}}, {"headings_1": {"content": "Develop internal controls in the UDLS system to verify the validity of all submitted", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "is better regulated.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Appropriately plan and prioritize actions in road safety advocacy and awareness for different players in the Public Service Transport sub-sector so that the sector", "page": 223, "level": 4}}, {"headings_1": {"content": "Develop internal controls in the UDLS system to verify the validity of all submitted", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 223, "level": 3}}, {"headings_1": {"content": "\uf0fc Appropriately plan and prioritize actions in road safety advocacy and awareness for different players in the Public Service Transport sub-sector so that the sector", "page": 223, "level": 4}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Although the Ugandan government has made significant efforts to regulate and", "metadata": {"headings": [{"headings_0": {"content": "Although the Ugandan government has made significant efforts to regulate and", "page": 223, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 223, "level": 3}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "promote a safe and reliable public road transportation system by improving the efficiency at which driver's licenses are issued among others, there were numerous gaps noted including unlicensed driving schools PSVs and motor cycles, limited and inadequate annual inspections and lack of enforcement as most drivers drive without permits. These challenges have an effect of contributing towards the increased road accidents in Uganda. To ensure completeness, the Ministry of Works and Transport", "metadata": {"headings": [{"headings_0": {"content": "Although the Ugandan government has made significant efforts to regulate and", "page": 223, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 223, "level": 3}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "should ensure that PSV registration, licensing, and inspection are automated and", "metadata": {"headings": [{"headings_0": {"content": "should ensure that PSV registration, licensing, and inspection are automated and", "page": 223, "level": 2}}, {"headings_1": {"content": "Although the Ugandan government has made significant efforts to regulate and", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "integrated with the various other government databases of URA and Uganda Police. Similarly, the training provided by various driving schools should be consistent and monitored to ensure that standards are met. To ensure compliance with regulations and laws, sensitization and enforcement should be strengthened and coordinated with other agencies and local governments.", "metadata": {"headings": [{"headings_0": {"content": "should ensure that PSV registration, licensing, and inspection are automated and", "page": 223, "level": 2}}, {"headings_1": {"content": "Although the Ugandan government has made significant efforts to regulate and", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3.7. Value for Money audit of GRID Extension Projects implemented by the Rural Electrification Agency Currently under the Ministry of Energy and Mineral Development for the period 2009 \u2013 2017", "metadata": {"headings": [{"headings_0": {"content": "4.3.7. Value for Money audit of GRID Extension Projects implemented by the Rural Electrification Agency Currently under the Ministry of Energy and Mineral Development for the period 2009 \u2013 2017", "page": 223, "level": 8}}, {"headings_1": {"content": "should ensure that PSV registration, licensing, and inspection are automated and", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Between 2009 and 2017, REA secured USD.80Mn from SIDA, JICA, World Bank, NORAD and the Government of Uganda to implement priority Rural Electrification Projects most of which were part of the sample of projects under review.", "metadata": {"headings": [{"headings_0": {"content": "Between 2009 and 2017, REA secured USD.80Mn from SIDA, JICA, World Bank, NORAD and the Government of Uganda to implement priority Rural Electrification Projects most of which were part of the sample of projects under review.", "page": 223, "level": 4}}, {"headings_1": {"content": "4.3.7. Value for Money audit of GRID Extension Projects implemented by the Rural Electrification Agency Currently under the Ministry of Energy and Mineral Development for the period 2009 \u2013 2017", "page": 223, "level": 8}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Scope of the audit covered the GRID extension power line projects implemented", "metadata": {"headings": [{"headings_0": {"content": "The Scope of the audit covered the GRID extension power line projects implemented", "page": 223, "level": 2}}, {"headings_1": {"content": "Between 2009 and 2017, REA secured USD.80Mn from SIDA, JICA, World Bank, NORAD and the Government of Uganda to implement priority Rural Electrification Projects most of which were part of the sample of projects under review.", "page": 223, "level": 4}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in the 13 service territories under the various funding programs between the financial", "metadata": {"headings": [{"headings_0": {"content": "The Scope of the audit covered the GRID extension power line projects implemented", "page": 223, "level": 2}}, {"headings_1": {"content": "Between 2009 and 2017, REA secured USD.80Mn from SIDA, JICA, World Bank, NORAD and the Government of Uganda to implement priority Rural Electrification Projects most of which were part of the sample of projects under review.", "page": 223, "level": 4}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "years 2013/14 to 2017/18. The GRID Extension power-line projects assessment", "metadata": {"headings": [{"headings_0": {"content": "years 2013/14 to 2017/18. The GRID Extension power-line projects assessment", "page": 223, "level": 2}}, {"headings_1": {"content": "The Scope of the audit covered the GRID extension power line projects implemented", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "covered the following;", "metadata": {"headings": [{"headings_0": {"content": "years 2013/14 to 2017/18. The GRID Extension power-line projects assessment", "page": 223, "level": 2}}, {"headings_1": {"content": "The Scope of the audit covered the GRID extension power line projects implemented", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Completed Grid Projects Implemented by REA since Financial Year 2013/2014 to 2016/17 when RESP II was being implemented", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Completed Grid Projects Implemented by REA since Financial Year 2013/2014 to 2016/17 when RESP II was being implemented", "page": 223, "level": 4}}, {"headings_1": {"content": "years 2013/14 to 2017/18. The GRID Extension power-line projects assessment", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "page": 223, "level": 2}}, {"headings_1": {"content": "\uf0b7 Completed Grid Projects Implemented by REA since Financial Year 2013/2014 to 2016/17 when RESP II was being implemented", "page": 223, "level": 4}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "- Schemes Implemented through Concession Operators", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "page": 223, "level": 2}}, {"headings_1": {"content": "\uf0b7 Completed Grid Projects Implemented by REA since Financial Year 2013/2014 to 2016/17 when RESP II was being implemented", "page": 223, "level": 4}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \no Kilembe Mines Ltd o", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "page": 223, "level": 2}}, {"headings_1": {"content": "\uf0b7 Completed Grid Projects Implemented by REA since Financial Year 2013/2014 to 2016/17 when RESP II was being implemented", "page": 223, "level": 4}}, [{"headings_0": {"content": "\uf0b7 Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "page": 223, "level": 2}}, {"headings_1": {"content": "\uf0b7 Completed Grid Projects Implemented by REA since Financial Year 2013/2014 to 2016/17 when RESP II was being implemented", "page": 223, "level": 4}}]], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Ferdsult Engineering Servcies Ltd", "metadata": {"headings": [{"headings_0": {"content": "Ferdsult Engineering Servcies Ltd", "page": 223, "level": 2}}, {"headings_1": {"content": "\uf0b7 Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "o", "metadata": {"headings": [{"headings_0": {"content": "Ferdsult Engineering Servcies Ltd", "page": 223, "level": 2}}, {"headings_1": {"content": "\uf0b7 Completed UMEME Cost Shared Lines since 2013/2014 and 2014/15.", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Wenrenco", "metadata": {"headings": [{"headings_0": {"content": "Wenrenco", "page": 223, "level": 2}}, {"headings_1": {"content": "Ferdsult Engineering Servcies Ltd", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "o", "metadata": {"headings": [{"headings_0": {"content": "Wenrenco", "page": 223, "level": 2}}, {"headings_1": {"content": "Ferdsult Engineering Servcies Ltd", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "UEDCL", "metadata": {"headings": [{"headings_0": {"content": "UEDCL", "page": 223, "level": 2}}, {"headings_1": {"content": "Wenrenco", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 Ongoing Grid Projects under Implementation by REA", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Ongoing Grid Projects under Implementation by REA", "page": 223, "level": 2}}, {"headings_1": {"content": "UEDCL", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Ongoing Grid Projects under Implementation by REA", "page": 223, "level": 2}}, {"headings_1": {"content": "UEDCL", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Completed Grid Projects Implemented by REA from (2009-2017) Prioritized by Rural Electrification Agency.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Ongoing Grid Projects under Implementation by REA", "page": 223, "level": 2}}, {"headings_1": {"content": "UEDCL", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "206", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Ongoing Grid Projects under Implementation by REA", "page": 223, "level": 2}}, {"headings_1": {"content": "UEDCL", "page": 223, "level": 2}}], "page": 223, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In light of the foregoing, I undertook this Value for Money audit to assess whether construction of Grid extension power lines and associated installations implemented by the Rural Electrification Agency (REA) was undertaken in accordance with", "metadata": {"headings": [{"headings_0": {"content": "In light of the foregoing, I undertook this Value for Money audit to assess whether construction of Grid extension power lines and associated installations implemented by the Rural Electrification Agency (REA) was undertaken in accordance with", "page": 224, "level": 4}}, {"headings_1": {"content": "\uf0b7 Ongoing Grid Projects under Implementation by REA", "page": 223, "level": 2}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "recommended technical standards, designs and specifications; assess the quality and functionality of the completed power-lines and associated installations and its impact", "metadata": {"headings": [{"headings_0": {"content": "In light of the foregoing, I undertook this Value for Money audit to assess whether construction of Grid extension power lines and associated installations implemented by the Rural Electrification Agency (REA) was undertaken in accordance with", "page": 224, "level": 4}}, {"headings_1": {"content": "\uf0b7 Ongoing Grid Projects under Implementation by REA", "page": 223, "level": 2}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "on the user communities. I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "on the user communities. I made the following observations;", "page": 224, "level": 2}}, {"headings_1": {"content": "In light of the foregoing, I undertook this Value for Money audit to assess whether construction of Grid extension power lines and associated installations implemented by the Rural Electrification Agency (REA) was undertaken in accordance with", "page": 224, "level": 4}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "There have been Positive Economic Impacts realized from constructed GRID Lines, for instance;", "metadata": {"headings": [{"headings_0": {"content": "on the user communities. I made the following observations;", "page": 224, "level": 2}}, {"headings_1": {"content": "In light of the foregoing, I undertook this Value for Money audit to assess whether construction of Grid extension power lines and associated installations implemented by the Rural Electrification Agency (REA) was undertaken in accordance with", "page": 224, "level": 4}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Urbanization of several trading centres along the power lines constructed, many", "metadata": {"headings": [{"headings_0": {"content": "Urbanization of several trading centres along the power lines constructed, many", "page": 224, "level": 2}}, {"headings_1": {"content": "on the user communities. I made the following observations;", "page": 224, "level": 2}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "income-generating activities were initiated by the locals such as maize milling, wielding, salons, juice production thus improving their incomes and way of life and creation of employment opportunities; promoting value addition to the local agricultural products and dairy products; reduction in greenhouse emissions.", "metadata": {"headings": [{"headings_0": {"content": "Urbanization of several trading centres along the power lines constructed, many", "page": 224, "level": 2}}, {"headings_1": {"content": "on the user communities. I made the following observations;", "page": 224, "level": 2}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Improved investment climate in targeted communities; and increase in government", "metadata": {"headings": [{"headings_0": {"content": "Improved investment climate in targeted communities; and increase in government", "page": 224, "level": 2}}, {"headings_1": {"content": "Urbanization of several trading centres along the power lines constructed, many", "page": 224, "level": 2}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "revenue. \nHowever, there are still some performance gaps in operation of rural electrification projects that need to be addressed as summarised below;", "metadata": {"headings": [{"headings_0": {"content": "Improved investment climate in targeted communities; and increase in government", "page": 224, "level": 2}}, {"headings_1": {"content": "Urbanization of several trading centres along the power lines constructed, many", "page": 224, "level": 2}}, [{"headings_0": {"content": "Improved investment climate in targeted communities; and increase in government", "page": 224, "level": 2}}, {"headings_1": {"content": "Urbanization of several trading centres along the power lines constructed, many", "page": 224, "level": 2}}]], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 I circularized contractors and noted that, REA owed nine (9) firms for works", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I circularized contractors and noted that, REA owed nine (9) firms for works", "page": 224, "level": 2}}, {"headings_1": {"content": "Improved investment climate in targeted communities; and increase in government", "page": 224, "level": 2}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "already completed worth USD.28,080,776.53 and UGX.3,350,908,860.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I circularized contractors and noted that, REA owed nine (9) firms for works", "page": 224, "level": 2}}, {"headings_1": {"content": "Improved investment climate in targeted communities; and increase in government", "page": 224, "level": 2}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Out of the commissioned lines, UMEME attracted and obtained O&M rights for about 25% for township lines. UEDCL obtained about 60% of the O&M rights", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the commissioned lines, UMEME attracted and obtained O&M rights for about 25% for township lines. UEDCL obtained about 60% of the O&M rights", "page": 224, "level": 4}}, {"headings_1": {"content": "\uf0b7 I circularized contractors and noted that, REA owed nine (9) firms for works", "page": 224, "level": 2}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "leaving the 15% to the other operators.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the commissioned lines, UMEME attracted and obtained O&M rights for about 25% for township lines. UEDCL obtained about 60% of the O&M rights", "page": 224, "level": 4}}, {"headings_1": {"content": "\uf0b7 I circularized contractors and noted that, REA owed nine (9) firms for works", "page": 224, "level": 2}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Audit did not get evidence of any deliberate O&M policies or practices specifically on the preventative maintenance. I was not provided with", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Audit did not get evidence of any deliberate O&M policies or practices specifically on the preventative maintenance. I was not provided with", "page": 224, "level": 4}}, {"headings_1": {"content": "\uf0b7 Out of the commissioned lines, UMEME attracted and obtained O&M rights for about 25% for township lines. UEDCL obtained about 60% of the O&M rights", "page": 224, "level": 4}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "preventative maintenance plans, nor was there proof of a structured and consistence implementation of basic prudent maintenance practices on the lines.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Audit did not get evidence of any deliberate O&M policies or practices specifically on the preventative maintenance. I was not provided with", "page": 224, "level": 4}}, {"headings_1": {"content": "\uf0b7 Out of the commissioned lines, UMEME attracted and obtained O&M rights for about 25% for township lines. UEDCL obtained about 60% of the O&M rights", "page": 224, "level": 4}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Although ERA is mandated to issue license to the operators, review and approve the O&M Budgets as well as regulate the operations of these licensee, audit noted minimal supervision by ERA in line with oversight monitoring and Evaluation.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Although ERA is mandated to issue license to the operators, review and approve the O&M Budgets as well as regulate the operations of these licensee, audit noted minimal supervision by ERA in line with oversight monitoring and Evaluation.", "page": 224, "level": 4}}, {"headings_1": {"content": "\uf0b7 Audit did not get evidence of any deliberate O&M policies or practices specifically on the preventative maintenance. I was not provided with", "page": 224, "level": 4}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 Additionally, in terms of the operating and management costs of power lines,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Additionally, in terms of the operating and management costs of power lines,", "page": 224, "level": 2}}, {"headings_1": {"content": "\uf0b7 Although ERA is mandated to issue license to the operators, review and approve the O&M Budgets as well as regulate the operations of these licensee, audit noted minimal supervision by ERA in line with oversight monitoring and Evaluation.", "page": 224, "level": 4}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "they were deemed high due to a number of factors such as transformers, defective or rotten poles which needed replacement in the shortest of time after the commissioning of these lines. For instance, according to UEDCL data for", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Additionally, in terms of the operating and management costs of power lines,", "page": 224, "level": 2}}, {"headings_1": {"content": "\uf0b7 Although ERA is mandated to issue license to the operators, review and approve the O&M Budgets as well as regulate the operations of these licensee, audit noted minimal supervision by ERA in line with oversight monitoring and Evaluation.", "page": 224, "level": 4}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Kabale \u2013 Kisoro \u2013 Bunagana Scheme, the annual maintenance cost was at 34.7 billion against 518 billion generated revenues. This translates 6.8% of revenue", "metadata": {"headings": [{"headings_0": {"content": "Kabale \u2013 Kisoro \u2013 Bunagana Scheme, the annual maintenance cost was at 34.7 billion against 518 billion generated revenues. This translates 6.8% of revenue", "page": 224, "level": 4}}, {"headings_1": {"content": "\uf0b7 Additionally, in terms of the operating and management costs of power lines,", "page": 224, "level": 2}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "which is above the 5% threshold requirement.", "metadata": {"headings": [{"headings_0": {"content": "Kabale \u2013 Kisoro \u2013 Bunagana Scheme, the annual maintenance cost was at 34.7 billion against 518 billion generated revenues. This translates 6.8% of revenue", "page": 224, "level": 4}}, {"headings_1": {"content": "\uf0b7 Additionally, in terms of the operating and management costs of power lines,", "page": 224, "level": 2}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Several occupation and safety hazards noted during implementation of the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Several occupation and safety hazards noted during implementation of the", "page": 224, "level": 2}}, {"headings_1": {"content": "Kabale \u2013 Kisoro \u2013 Bunagana Scheme, the annual maintenance cost was at 34.7 billion against 518 billion generated revenues. This translates 6.8% of revenue", "page": 224, "level": 4}}], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "GRID power projects. 33kV power lines were constructed to span across roofs \n207", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Several occupation and safety hazards noted during implementation of the", "page": 224, "level": 2}}, {"headings_1": {"content": "Kabale \u2013 Kisoro \u2013 Bunagana Scheme, the annual maintenance cost was at 34.7 billion against 518 billion generated revenues. This translates 6.8% of revenue", "page": 224, "level": 4}}, [{"headings_0": {"content": "\uf0b7 Several occupation and safety hazards noted during implementation of the", "page": 224, "level": 2}}, {"headings_1": {"content": "Kabale \u2013 Kisoro \u2013 Bunagana Scheme, the annual maintenance cost was at 34.7 billion against 518 billion generated revenues. This translates 6.8% of revenue", "page": 224, "level": 4}}]], "page": 224, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "of residential houses in Ibanda-Kazo-Rushere power scheme, Mpanga- Kamwenge-Kahungye-Nkingo.", "metadata": {"headings": [{"headings_0": {"content": "of residential houses in Ibanda-Kazo-Rushere power scheme, Mpanga- Kamwenge-Kahungye-Nkingo.", "page": 225, "level": 4}}, {"headings_1": {"content": "\uf0b7 Several occupation and safety hazards noted during implementation of the", "page": 224, "level": 2}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 Audit noted inadequacies in design and construction of GRID power projects; Although normal service conditions and or best practice requires that 33KV extensions should originate from substations (service bays/Bus Bars) audit noted that for most of the projects implemented by REA, MV extensions were tapped from existing feeders implying that the newly implemented MV", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Audit noted inadequacies in design and construction of GRID power projects; Although normal service conditions and or best practice requires that 33KV extensions should originate from substations (service bays/Bus Bars) audit noted that for most of the projects implemented by REA, MV extensions were tapped from existing feeders implying that the newly implemented MV", "page": 225, "level": 4}}, {"headings_1": {"content": "of residential houses in Ibanda-Kazo-Rushere power scheme, Mpanga- Kamwenge-Kahungye-Nkingo.", "page": 225, "level": 4}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "extension automatically inherits the challenges of the backbone and vice versa.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Audit noted inadequacies in design and construction of GRID power projects; Although normal service conditions and or best practice requires that 33KV extensions should originate from substations (service bays/Bus Bars) audit noted that for most of the projects implemented by REA, MV extensions were tapped from existing feeders implying that the newly implemented MV", "page": 225, "level": 4}}, {"headings_1": {"content": "of residential houses in Ibanda-Kazo-Rushere power scheme, Mpanga- Kamwenge-Kahungye-Nkingo.", "page": 225, "level": 4}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Examples were noted in Kabale-Kisoro, Gulu-Acholibur, Masindi- Waki- Buliisa, Opuyo-Moroto, Ibanda- Kazo- Rushere, Gulu-Adjumani-Moyo.", "metadata": {"headings": [{"headings_0": {"content": "Examples were noted in Kabale-Kisoro, Gulu-Acholibur, Masindi- Waki- Buliisa, Opuyo-Moroto, Ibanda- Kazo- Rushere, Gulu-Adjumani-Moyo.", "page": 225, "level": 4}}, {"headings_1": {"content": "\uf0b7 Audit noted inadequacies in design and construction of GRID power projects; Although normal service conditions and or best practice requires that 33KV extensions should originate from substations (service bays/Bus Bars) audit noted that for most of the projects implemented by REA, MV extensions were tapped from existing feeders implying that the newly implemented MV", "page": 225, "level": 4}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 Voltage drops were also witnessed during field inspections for all extensions", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Voltage drops were also witnessed during field inspections for all extensions", "page": 225, "level": 2}}, {"headings_1": {"content": "Examples were noted in Kabale-Kisoro, Gulu-Acholibur, Masindi- Waki- Buliisa, Opuyo-Moroto, Ibanda- Kazo- Rushere, Gulu-Adjumani-Moyo.", "page": 225, "level": 4}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "beyond 100km that did not originate from the substation. High voltage drops, below the permissible level can result in increased system maintenance costs, a decrease in the safety and performance of the network as well as reduced expected lifetime of the equipment.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Voltage drops were also witnessed during field inspections for all extensions", "page": 225, "level": 2}}, {"headings_1": {"content": "Examples were noted in Kabale-Kisoro, Gulu-Acholibur, Masindi- Waki- Buliisa, Opuyo-Moroto, Ibanda- Kazo- Rushere, Gulu-Adjumani-Moyo.", "page": 225, "level": 4}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 In line with contractual requirements, wooden poles are expected to last up to 20years. Document review and field inspections noted that poles supplied on", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In line with contractual requirements, wooden poles are expected to last up to 20years. Document review and field inspections noted that poles supplied on", "page": 225, "level": 4}}, {"headings_1": {"content": "\uf0b7 Voltage drops were also witnessed during field inspections for all extensions", "page": 225, "level": 2}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "some projects as; Masindi- Waki-Buliisa, Ibanda-Kazo-Rushere, Gulu-Acholibur,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In line with contractual requirements, wooden poles are expected to last up to 20years. Document review and field inspections noted that poles supplied on", "page": 225, "level": 4}}, {"headings_1": {"content": "\uf0b7 Voltage drops were also witnessed during field inspections for all extensions", "page": 225, "level": 2}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Kitgum-Palabek, Ayer-Kamdini among others, failed due to rotting, insect Infestation, pole burning and breaking. No document was availed to ascertain that quality control procedures were followed. Furthermore, no effort was", "metadata": {"headings": [{"headings_0": {"content": "Kitgum-Palabek, Ayer-Kamdini among others, failed due to rotting, insect Infestation, pole burning and breaking. No document was availed to ascertain that quality control procedures were followed. Furthermore, no effort was", "page": 225, "level": 4}}, {"headings_1": {"content": "\uf0b7 In line with contractual requirements, wooden poles are expected to last up to 20years. Document review and field inspections noted that poles supplied on", "page": 225, "level": 4}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "recognized from REA that the defective wooden poles are claimed back from the respective pole suppliers.", "metadata": {"headings": [{"headings_0": {"content": "Kitgum-Palabek, Ayer-Kamdini among others, failed due to rotting, insect Infestation, pole burning and breaking. No document was availed to ascertain that quality control procedures were followed. Furthermore, no effort was", "page": 225, "level": 4}}, {"headings_1": {"content": "\uf0b7 In line with contractual requirements, wooden poles are expected to last up to 20years. Document review and field inspections noted that poles supplied on", "page": 225, "level": 4}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I have made the following recommendations to the Accounting Officer of Ministry of", "metadata": {"headings": [{"headings_0": {"content": "I have made the following recommendations to the Accounting Officer of Ministry of", "page": 225, "level": 2}}, {"headings_1": {"content": "Kitgum-Palabek, Ayer-Kamdini among others, failed due to rotting, insect Infestation, pole burning and breaking. No document was availed to ascertain that quality control procedures were followed. Furthermore, no effort was", "page": 225, "level": 4}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Energy and Mineral Development (MEMD) which has now inherited the functions of the Rural Electrification Agency (REA) under which the GRID power projects were implemented and recommended that;", "metadata": {"headings": [{"headings_0": {"content": "I have made the following recommendations to the Accounting Officer of Ministry of", "page": 225, "level": 2}}, {"headings_1": {"content": "Kitgum-Palabek, Ayer-Kamdini among others, failed due to rotting, insect Infestation, pole burning and breaking. No document was availed to ascertain that quality control procedures were followed. Furthermore, no effort was", "page": 225, "level": 4}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc The outstanding amounts owed to contractor\u2019s firms are paid for works that", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc The outstanding amounts owed to contractor\u2019s firms are paid for works that", "page": 225, "level": 2}}, {"headings_1": {"content": "I have made the following recommendations to the Accounting Officer of Ministry of", "page": 225, "level": 2}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "are completed and verified to avoid incurring penalties on delayed payments", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc The outstanding amounts owed to contractor\u2019s firms are paid for works that", "page": 225, "level": 2}}, {"headings_1": {"content": "I have made the following recommendations to the Accounting Officer of Ministry of", "page": 225, "level": 2}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc To continuously address Environmental and social issues in contracts and their implementation and ensure that all contracts for implementation of GRID power", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc To continuously address Environmental and social issues in contracts and their implementation and ensure that all contracts for implementation of GRID power", "page": 225, "level": 4}}, {"headings_1": {"content": "\uf0fc The outstanding amounts owed to contractor\u2019s firms are paid for works that", "page": 225, "level": 2}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "projects make it mandatory for the implementation firms to prepare", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc To continuously address Environmental and social issues in contracts and their implementation and ensure that all contracts for implementation of GRID power", "page": 225, "level": 4}}, {"headings_1": {"content": "\uf0fc The outstanding amounts owed to contractor\u2019s firms are paid for works that", "page": 225, "level": 2}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "environmental and social impact assessment (ESIA) reports in addition to resultant Environmental Management Plans (EMP) and Resettlement Action", "metadata": {"headings": [{"headings_0": {"content": "environmental and social impact assessment (ESIA) reports in addition to resultant Environmental Management Plans (EMP) and Resettlement Action", "page": 225, "level": 4}}, {"headings_1": {"content": "\uf0fc To continuously address Environmental and social issues in contracts and their implementation and ensure that all contracts for implementation of GRID power", "page": 225, "level": 4}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Management Plans (RAMPs).", "metadata": {"headings": [{"headings_0": {"content": "environmental and social impact assessment (ESIA) reports in addition to resultant Environmental Management Plans (EMP) and Resettlement Action", "page": 225, "level": 4}}, {"headings_1": {"content": "\uf0fc To continuously address Environmental and social issues in contracts and their implementation and ensure that all contracts for implementation of GRID power", "page": 225, "level": 4}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Expedite the process of compensating all PAPs taking into consideration the", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Expedite the process of compensating all PAPs taking into consideration the", "page": 225, "level": 2}}, {"headings_1": {"content": "environmental and social impact assessment (ESIA) reports in addition to resultant Environmental Management Plans (EMP) and Resettlement Action", "page": 225, "level": 4}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "time lag for the delayed payment (9 years since existing assessment was", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Expedite the process of compensating all PAPs taking into consideration the", "page": 225, "level": 2}}, {"headings_1": {"content": "environmental and social impact assessment (ESIA) reports in addition to resultant Environmental Management Plans (EMP) and Resettlement Action", "page": 225, "level": 4}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "conducted) accordingly, Resettlement Action Plan (RAP) studies should be", "metadata": {"headings": [{"headings_0": {"content": "conducted) accordingly, Resettlement Action Plan (RAP) studies should be", "page": 225, "level": 2}}, {"headings_1": {"content": "\uf0fc Expedite the process of compensating all PAPs taking into consideration the", "page": 225, "level": 2}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "conducted based on the final designs, where changes are deemed inevitable in the optimal design, such changes should be communicated such that revaluations of new PAPs are conducted.", "metadata": {"headings": [{"headings_0": {"content": "conducted) accordingly, Resettlement Action Plan (RAP) studies should be", "page": 225, "level": 2}}, {"headings_1": {"content": "\uf0fc Expedite the process of compensating all PAPs taking into consideration the", "page": 225, "level": 2}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Establish causes of failing wooden poles even after quality tests have been", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Establish causes of failing wooden poles even after quality tests have been", "page": 225, "level": 2}}, {"headings_1": {"content": "conducted) accordingly, Resettlement Action Plan (RAP) studies should be", "page": 225, "level": 2}}], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "undertaken. The option to use Concrete Poles can also be considered especially given that the quality control during manufacture for concrete poles can easily \n208 \nbe monitored and controlled unlike wooden poles whose quality is determined by many factors from the time they are planted, harvested, treated at the factory, and eventually transported to site.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Establish causes of failing wooden poles even after quality tests have been", "page": 225, "level": 2}}, {"headings_1": {"content": "conducted) accordingly, Resettlement Action Plan (RAP) studies should be", "page": 225, "level": 2}}, [{"headings_0": {"content": "\uf0fc Establish causes of failing wooden poles even after quality tests have been", "page": 225, "level": 2}}, {"headings_1": {"content": "conducted) accordingly, Resettlement Action Plan (RAP) studies should be", "page": 225, "level": 2}}], [{"headings_0": {"content": "\uf0fc Establish causes of failing wooden poles even after quality tests have been", "page": 225, "level": 2}}, {"headings_1": {"content": "conducted) accordingly, Resettlement Action Plan (RAP) studies should be", "page": 225, "level": 2}}]], "page": 225, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc MEMD strengthens project management, monitoring and supervision", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc MEMD strengthens project management, monitoring and supervision", "page": 226, "level": 2}}, {"headings_1": {"content": "\uf0fc Establish causes of failing wooden poles even after quality tests have been", "page": 225, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "arrangements for GRID power projects to ensure that all GRID projects are implemented within project time lines, indicated in the approved activity work programs and contracts.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc MEMD strengthens project management, monitoring and supervision", "page": 226, "level": 2}}, {"headings_1": {"content": "\uf0fc Establish causes of failing wooden poles even after quality tests have been", "page": 225, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc For Power schemes implemented through concession operators, MEMD ensures", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc For Power schemes implemented through concession operators, MEMD ensures", "page": 226, "level": 2}}, {"headings_1": {"content": "\uf0fc MEMD strengthens project management, monitoring and supervision", "page": 226, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "that: \no", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc For Power schemes implemented through concession operators, MEMD ensures", "page": 226, "level": 2}}, {"headings_1": {"content": "\uf0fc MEMD strengthens project management, monitoring and supervision", "page": 226, "level": 2}}, [{"headings_0": {"content": "\uf0fc For Power schemes implemented through concession operators, MEMD ensures", "page": 226, "level": 2}}, {"headings_1": {"content": "\uf0fc MEMD strengthens project management, monitoring and supervision", "page": 226, "level": 2}}]], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The licensed firms operating under concession agreements undertake", "metadata": {"headings": [{"headings_0": {"content": "The licensed firms operating under concession agreements undertake", "page": 226, "level": 2}}, {"headings_1": {"content": "\uf0fc For Power schemes implemented through concession operators, MEMD ensures", "page": 226, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "effective operation and maintenance activities in respect of replacing all", "metadata": {"headings": [{"headings_0": {"content": "The licensed firms operating under concession agreements undertake", "page": 226, "level": 2}}, {"headings_1": {"content": "\uf0fc For Power schemes implemented through concession operators, MEMD ensures", "page": 226, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "non-function GRID equipment as blown fuses, surge arrestors, replacing", "metadata": {"headings": [{"headings_0": {"content": "non-function GRID equipment as blown fuses, surge arrestors, replacing", "page": 226, "level": 2}}, {"headings_1": {"content": "The licensed firms operating under concession agreements undertake", "page": 226, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "broken poles, faulty transformers to keep the power lines functional o", "metadata": {"headings": [{"headings_0": {"content": "non-function GRID equipment as blown fuses, surge arrestors, replacing", "page": 226, "level": 2}}, {"headings_1": {"content": "The licensed firms operating under concession agreements undertake", "page": 226, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "MEMD closely monitors and supervises the licensees to establish that they", "metadata": {"headings": [{"headings_0": {"content": "MEMD closely monitors and supervises the licensees to establish that they", "page": 226, "level": 2}}, {"headings_1": {"content": "non-function GRID equipment as blown fuses, surge arrestors, replacing", "page": 226, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "comply with the license terms and conditions and fulfil the objective of increasing access to electricity.", "metadata": {"headings": [{"headings_0": {"content": "MEMD closely monitors and supervises the licensees to establish that they", "page": 226, "level": 2}}, {"headings_1": {"content": "non-function GRID equipment as blown fuses, surge arrestors, replacing", "page": 226, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3.8. A value for money audit report on management of senior citizens grant by the expanding social protection programme under the Ministry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "4.3.8. A value for money audit report on management of senior citizens grant by the expanding social protection programme under the Ministry of Gender, Labour and Social Development", "page": 226, "level": 8}}, {"headings_1": {"content": "MEMD closely monitors and supervises the licensees to establish that they", "page": 226, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Government of Uganda through the Ministry of Gender Labour and Social", "metadata": {"headings": [{"headings_0": {"content": "4.3.8. A value for money audit report on management of senior citizens grant by the expanding social protection programme under the Ministry of Gender, Labour and Social Development", "page": 226, "level": 8}}, {"headings_1": {"content": "MEMD closely monitors and supervises the licensees to establish that they", "page": 226, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Development (MoGLSD) in partnership with the British Department for International Development (DFID) and Irish Aid is implementing the Expanding Social Protection Programme (ESPP) whose aim is to provide cash transfers to the poorest and most", "metadata": {"headings": [{"headings_0": {"content": "Development (MoGLSD) in partnership with the British Department for International Development (DFID) and Irish Aid is implementing the Expanding Social Protection Programme (ESPP) whose aim is to provide cash transfers to the poorest and most", "page": 226, "level": 4}}, {"headings_1": {"content": "4.3.8. A value for money audit report on management of senior citizens grant by the expanding social protection programme under the Ministry of Gender, Labour and Social Development", "page": 226, "level": 8}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "vulnerable people in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Development (MoGLSD) in partnership with the British Department for International Development (DFID) and Irish Aid is implementing the Expanding Social Protection Programme (ESPP) whose aim is to provide cash transfers to the poorest and most", "page": 226, "level": 4}}, {"headings_1": {"content": "4.3.8. A value for money audit report on management of senior citizens grant by the expanding social protection programme under the Ministry of Gender, Labour and Social Development", "page": 226, "level": 8}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Social Protection is recognized world over as a critical element of national development", "metadata": {"headings": [{"headings_0": {"content": "Social Protection is recognized world over as a critical element of national development", "page": 226, "level": 2}}, {"headings_1": {"content": "Development (MoGLSD) in partnership with the British Department for International Development (DFID) and Irish Aid is implementing the Expanding Social Protection Programme (ESPP) whose aim is to provide cash transfers to the poorest and most", "page": 226, "level": 4}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "strategies. The Uganda Vision 2040 envisages a social protection system that includes a universal pension for older persons. In addition, the National Development Plan 2020/21 \u2013 2024/25 highlights social protection as a key strategy for transforming", "metadata": {"headings": [{"headings_0": {"content": "Social Protection is recognized world over as a critical element of national development", "page": 226, "level": 2}}, {"headings_1": {"content": "Development (MoGLSD) in partnership with the British Department for International Development (DFID) and Irish Aid is implementing the Expanding Social Protection Programme (ESPP) whose aim is to provide cash transfers to the poorest and most", "page": 226, "level": 4}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Uganda to a modern and prosperous middle-income country.", "metadata": {"headings": [{"headings_0": {"content": "Uganda to a modern and prosperous middle-income country.", "page": 226, "level": 2}}, {"headings_1": {"content": "Social Protection is recognized world over as a critical element of national development", "page": 226, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In 2021, Uganda\u2019s projected total population was 42,885,900 persons out of which, the proportion of older persons (>60yrs) was 1,715,436 (4%). About 32% (548,940) of all older persons are reported not working and not looking for work. \nOver the 4-year period from financial year 2018/2019 to 2021/22, Government with", "metadata": {"headings": [{"headings_0": {"content": "Uganda to a modern and prosperous middle-income country.", "page": 226, "level": 2}}, {"headings_1": {"content": "Social Protection is recognized world over as a critical element of national development", "page": 226, "level": 2}}, [{"headings_0": {"content": "Uganda to a modern and prosperous middle-income country.", "page": 226, "level": 2}}, {"headings_1": {"content": "Social Protection is recognized world over as a critical element of national development", "page": 226, "level": 2}}]], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the support from Developing Partners spent UGX.423.68Bn (Government; UGX.274.64Bn and support from Development Partners; UGX.148.68Bn) on the", "metadata": {"headings": [{"headings_0": {"content": "the support from Developing Partners spent UGX.423.68Bn (Government; UGX.274.64Bn and support from Development Partners; UGX.148.68Bn) on the", "page": 226, "level": 4}}, {"headings_1": {"content": "Uganda to a modern and prosperous middle-income country.", "page": 226, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implementation of the senior citizen\u2019s grant.", "metadata": {"headings": [{"headings_0": {"content": "the support from Developing Partners spent UGX.423.68Bn (Government; UGX.274.64Bn and support from Development Partners; UGX.148.68Bn) on the", "page": 226, "level": 4}}, {"headings_1": {"content": "Uganda to a modern and prosperous middle-income country.", "page": 226, "level": 2}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Despite the significant amount spent on the SAGE programme, a number of challenges", "metadata": {"headings": [{"headings_0": {"content": "Despite the significant amount spent on the SAGE programme, a number of challenges", "page": 226, "level": 2}}, {"headings_1": {"content": "the support from Developing Partners spent UGX.423.68Bn (Government; UGX.274.64Bn and support from Development Partners; UGX.148.68Bn) on the", "page": 226, "level": 4}}], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "continue to affect the delivery of the programme objectives. These include: low numbers of participation by the elderly, delayed payment of grants to the elderly, delayed verification and registration of the elderly and delayed enrolment of the older persons, among others. \n209", "metadata": {"headings": [{"headings_0": {"content": "Despite the significant amount spent on the SAGE programme, a number of challenges", "page": 226, "level": 2}}, {"headings_1": {"content": "the support from Developing Partners spent UGX.423.68Bn (Government; UGX.274.64Bn and support from Development Partners; UGX.148.68Bn) on the", "page": 226, "level": 4}}, [{"headings_0": {"content": "Despite the significant amount spent on the SAGE programme, a number of challenges", "page": 226, "level": 2}}, {"headings_1": {"content": "the support from Developing Partners spent UGX.423.68Bn (Government; UGX.274.64Bn and support from Development Partners; UGX.148.68Bn) on the", "page": 226, "level": 4}}]], "page": 226, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "It is against this background that the I undertook a Performance audit on the management of the Social Assistance Grant for Empowerment (SAGE). The following", "metadata": {"headings": [{"headings_0": {"content": "It is against this background that the I undertook a Performance audit on the management of the Social Assistance Grant for Empowerment (SAGE). The following", "page": 227, "level": 4}}, {"headings_1": {"content": "Despite the significant amount spent on the SAGE programme, a number of challenges", "page": 226, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "key findings and recommendations were noted;", "metadata": {"headings": [{"headings_0": {"content": "It is against this background that the I undertook a Performance audit on the management of the Social Assistance Grant for Empowerment (SAGE). The following", "page": 227, "level": 4}}, {"headings_1": {"content": "Despite the significant amount spent on the SAGE programme, a number of challenges", "page": 226, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The programme achieved key success in some areas, whereby all 146 districts", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The programme achieved key success in some areas, whereby all 146 districts", "page": 227, "level": 2}}, {"headings_1": {"content": "It is against this background that the I undertook a Performance audit on the management of the Social Assistance Grant for Empowerment (SAGE). The following", "page": 227, "level": 4}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in the country were brought on board in the financial year 2019/2020, resulting", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The programme achieved key success in some areas, whereby all 146 districts", "page": 227, "level": 2}}, {"headings_1": {"content": "It is against this background that the I undertook a Performance audit on the management of the Social Assistance Grant for Empowerment (SAGE). The following", "page": 227, "level": 4}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "from the government commitment made in November, 2018.", "metadata": {"headings": [{"headings_0": {"content": "from the government commitment made in November, 2018.", "page": 227, "level": 2}}, {"headings_1": {"content": "\uf0b7 The programme achieved key success in some areas, whereby all 146 districts", "page": 227, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 By 20th December 2022, 439,131 older persons (262,448 females and 176,673", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 By 20th December 2022, 439,131 older persons (262,448 females and 176,673", "page": 227, "level": 2}}, {"headings_1": {"content": "from the government commitment made in November, 2018.", "page": 227, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "male) had been paid, of which 128,016 were registered in the national rollout programme.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 By 20th December 2022, 439,131 older persons (262,448 females and 176,673", "page": 227, "level": 2}}, {"headings_1": {"content": "from the government commitment made in November, 2018.", "page": 227, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Furthermore, the Grant had helped beneficiaries to sustain their livelihoods and access basic needs of life. The bulk of the beneficiaries indicated that they used", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Furthermore, the Grant had helped beneficiaries to sustain their livelihoods and access basic needs of life. The bulk of the beneficiaries indicated that they used", "page": 227, "level": 4}}, {"headings_1": {"content": "\uf0b7 By 20th December 2022, 439,131 older persons (262,448 females and 176,673", "page": 227, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the Grant to buy food (88.9%), medical care (57.8%), hygiene and livestock, both at (27%).", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Furthermore, the Grant had helped beneficiaries to sustain their livelihoods and access basic needs of life. The bulk of the beneficiaries indicated that they used", "page": 227, "level": 4}}, {"headings_1": {"content": "\uf0b7 By 20th December 2022, 439,131 older persons (262,448 females and 176,673", "page": 227, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 For the period under review, out of the 285,778 targeted beneficiaries only 226,195 beneficiaries were verified by PMU, leaving 59,583 beneficiaries unverified due to lack of national IDs and having errors in their birth dates.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 For the period under review, out of the 285,778 targeted beneficiaries only 226,195 beneficiaries were verified by PMU, leaving 59,583 beneficiaries unverified due to lack of national IDs and having errors in their birth dates.", "page": 227, "level": 4}}, {"headings_1": {"content": "\uf0b7 Furthermore, the Grant had helped beneficiaries to sustain their livelihoods and access basic needs of life. The bulk of the beneficiaries indicated that they used", "page": 227, "level": 4}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 Out of 226,195 beneficiaries verified in the three years under review only 159,282 were registered by PMU leaving 66,913 unregistered. \uf0b7 Out of 212,711 verified and registered beneficiaries, 4,623 eligible persons of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 226,195 beneficiaries verified in the three years under review only 159,282 were registered by PMU leaving 66,913 unregistered. \uf0b7 Out of 212,711 verified and registered beneficiaries, 4,623 eligible persons of", "page": 227, "level": 4}}, {"headings_1": {"content": "\uf0b7 For the period under review, out of the 285,778 targeted beneficiaries only 226,195 beneficiaries were verified by PMU, leaving 59,583 beneficiaries unverified due to lack of national IDs and having errors in their birth dates.", "page": 227, "level": 4}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "80 years and above had neither been enrolled nor issued account numbers by", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 226,195 beneficiaries verified in the three years under review only 159,282 were registered by PMU leaving 66,913 unregistered. \uf0b7 Out of 212,711 verified and registered beneficiaries, 4,623 eligible persons of", "page": 227, "level": 4}}, {"headings_1": {"content": "\uf0b7 For the period under review, out of the 285,778 targeted beneficiaries only 226,195 beneficiaries were verified by PMU, leaving 59,583 beneficiaries unverified due to lack of national IDs and having errors in their birth dates.", "page": 227, "level": 4}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the payment service provider. Whereas the PSP was required to communicate", "metadata": {"headings": [{"headings_0": {"content": "the payment service provider. Whereas the PSP was required to communicate", "page": 227, "level": 2}}, {"headings_1": {"content": "\uf0b7 Out of 226,195 beneficiaries verified in the three years under review only 159,282 were registered by PMU leaving 66,913 unregistered. \uf0b7 Out of 212,711 verified and registered beneficiaries, 4,623 eligible persons of", "page": 227, "level": 4}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to MoGLSD reasons for delays in enrolment of the registered beneficiaries, this was not done, contrary to the service level agreement.", "metadata": {"headings": [{"headings_0": {"content": "the payment service provider. Whereas the PSP was required to communicate", "page": 227, "level": 2}}, {"headings_1": {"content": "\uf0b7 Out of 226,195 beneficiaries verified in the three years under review only 159,282 were registered by PMU leaving 66,913 unregistered. \uf0b7 Out of 212,711 verified and registered beneficiaries, 4,623 eligible persons of", "page": 227, "level": 4}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 9,799 beneficiaries (2,297 persons without National Identity Cards, 2,836", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 9,799 beneficiaries (2,297 persons without National Identity Cards, 2,836", "page": 227, "level": 2}}, {"headings_1": {"content": "the payment service provider. Whereas the PSP was required to communicate", "page": 227, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "persons with NINs and 4,666 infirm beneficiaries) who were originally with Post", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 9,799 beneficiaries (2,297 persons without National Identity Cards, 2,836", "page": 227, "level": 2}}, {"headings_1": {"content": "the payment service provider. Whereas the PSP was required to communicate", "page": 227, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Bank Uganda Limited had not been enrolled with CERUDEB", "metadata": {"headings": [{"headings_0": {"content": "Bank Uganda Limited had not been enrolled with CERUDEB", "page": 227, "level": 2}}, {"headings_1": {"content": "\uf0b7 9,799 beneficiaries (2,297 persons without National Identity Cards, 2,836", "page": 227, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 Comparison of SAGE MIS data with CERUDEB beneficiary data revealed that", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Comparison of SAGE MIS data with CERUDEB beneficiary data revealed that", "page": 227, "level": 2}}, {"headings_1": {"content": "Bank Uganda Limited had not been enrolled with CERUDEB", "page": 227, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "seven thousand three hundred eighty-four (7,384) out of thirty-two thousand", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Comparison of SAGE MIS data with CERUDEB beneficiary data revealed that", "page": 227, "level": 2}}, {"headings_1": {"content": "Bank Uganda Limited had not been enrolled with CERUDEB", "page": 227, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "one hundred thirty four (32,134) alternative recipients were registered in SAGE", "metadata": {"headings": [{"headings_0": {"content": "one hundred thirty four (32,134) alternative recipients were registered in SAGE", "page": 227, "level": 2}}, {"headings_1": {"content": "\uf0b7 Comparison of SAGE MIS data with CERUDEB beneficiary data revealed that", "page": 227, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "MIS but missing in the CERUDEB data. Similarly, inspection of pay points revealed that the PSP\u2019s payment system/software used in the field to make payments does not recognize alternative recipients.", "metadata": {"headings": [{"headings_0": {"content": "one hundred thirty four (32,134) alternative recipients were registered in SAGE", "page": 227, "level": 2}}, {"headings_1": {"content": "\uf0b7 Comparison of SAGE MIS data with CERUDEB beneficiary data revealed that", "page": 227, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Beneficiaries were paid quarterly while some would receive their grants after", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Beneficiaries were paid quarterly while some would receive their grants after", "page": 227, "level": 2}}, {"headings_1": {"content": "one hundred thirty four (32,134) alternative recipients were registered in SAGE", "page": 227, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "six months contrary to the bi-monthly payments provided for in the implementation guidelines.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Beneficiaries were paid quarterly while some would receive their grants after", "page": 227, "level": 2}}, {"headings_1": {"content": "one hundred thirty four (32,134) alternative recipients were registered in SAGE", "page": 227, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Out of 10 RTSUs, Mbarara RTSU had 4,904 beneficiaries who were issued bank accounts in the period between November 2021 and March 2022 but had not received cash on their accounts at the time of audit in October, 2022.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 10 RTSUs, Mbarara RTSU had 4,904 beneficiaries who were issued bank accounts in the period between November 2021 and March 2022 but had not received cash on their accounts at the time of audit in October, 2022.", "page": 227, "level": 4}}, {"headings_1": {"content": "\uf0b7 Beneficiaries were paid quarterly while some would receive their grants after", "page": 227, "level": 2}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 In all the 10 districts visited, it was noted that payrolls were not used for roll calling during payment contrary to SCG implementation guidelines, 2019 which", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In all the 10 districts visited, it was noted that payrolls were not used for roll calling during payment contrary to SCG implementation guidelines, 2019 which", "page": 227, "level": 4}}, {"headings_1": {"content": "\uf0b7 Out of 10 RTSUs, Mbarara RTSU had 4,904 beneficiaries who were issued bank accounts in the period between November 2021 and March 2022 but had not received cash on their accounts at the time of audit in October, 2022.", "page": 227, "level": 4}}], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "require payrolls to be used for confirming beneficiaries due for payment, \n210 \namounts credited on their accounts for a given payment cycle and as calling lists at the pay point.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In all the 10 districts visited, it was noted that payrolls were not used for roll calling during payment contrary to SCG implementation guidelines, 2019 which", "page": 227, "level": 4}}, {"headings_1": {"content": "\uf0b7 Out of 10 RTSUs, Mbarara RTSU had 4,904 beneficiaries who were issued bank accounts in the period between November 2021 and March 2022 but had not received cash on their accounts at the time of audit in October, 2022.", "page": 227, "level": 4}}, [{"headings_0": {"content": "\uf0b7 In all the 10 districts visited, it was noted that payrolls were not used for roll calling during payment contrary to SCG implementation guidelines, 2019 which", "page": 227, "level": 4}}, {"headings_1": {"content": "\uf0b7 Out of 10 RTSUs, Mbarara RTSU had 4,904 beneficiaries who were issued bank accounts in the period between November 2021 and March 2022 but had not received cash on their accounts at the time of audit in October, 2022.", "page": 227, "level": 4}}], [{"headings_0": {"content": "\uf0b7 In all the 10 districts visited, it was noted that payrolls were not used for roll calling during payment contrary to SCG implementation guidelines, 2019 which", "page": 227, "level": 4}}, {"headings_1": {"content": "\uf0b7 Out of 10 RTSUs, Mbarara RTSU had 4,904 beneficiaries who were issued bank accounts in the period between November 2021 and March 2022 but had not received cash on their accounts at the time of audit in October, 2022.", "page": 227, "level": 4}}]], "page": 227, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Information of both active and inactive bank accounts provided by the PSP", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Information of both active and inactive bank accounts provided by the PSP", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0b7 In all the 10 districts visited, it was noted that payrolls were not used for roll calling during payment contrary to SCG implementation guidelines, 2019 which", "page": 227, "level": 4}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "revealed 3,344 inactive bank accounts as at October 2022 with bank balances totalling to UGX.740Mn \nI have made the following recommendations:", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Information of both active and inactive bank accounts provided by the PSP", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0b7 In all the 10 districts visited, it was noted that payrolls were not used for roll calling during payment contrary to SCG implementation guidelines, 2019 which", "page": 227, "level": 4}}, [{"headings_0": {"content": "\uf0b7 Information of both active and inactive bank accounts provided by the PSP", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0b7 In all the 10 districts visited, it was noted that payrolls were not used for roll calling during payment contrary to SCG implementation guidelines, 2019 which", "page": 227, "level": 4}}]], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc MoGLSD should liaise with NIRA to ensure that all potential beneficiaries get National IDs which is a requirement for them to be targeted.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc MoGLSD should liaise with NIRA to ensure that all potential beneficiaries get National IDs which is a requirement for them to be targeted.", "page": 228, "level": 4}}, {"headings_1": {"content": "\uf0b7 Information of both active and inactive bank accounts provided by the PSP", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0fc PMU through RTSUs should ensure that verification plans are availed to the", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU through RTSUs should ensure that verification plans are availed to the", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc MoGLSD should liaise with NIRA to ensure that all potential beneficiaries get National IDs which is a requirement for them to be targeted.", "page": 228, "level": 4}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "districts timely for proper organisation of the verification exercise.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU through RTSUs should ensure that verification plans are availed to the", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc MoGLSD should liaise with NIRA to ensure that all potential beneficiaries get National IDs which is a requirement for them to be targeted.", "page": 228, "level": 4}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc PMU should ensure adequate training of district local government stakeholders", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU should ensure adequate training of district local government stakeholders", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU through RTSUs should ensure that verification plans are availed to the", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "is carried out to enable proper mobilisation during verification.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU should ensure adequate training of district local government stakeholders", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU through RTSUs should ensure that verification plans are availed to the", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc PMU should develop guidelines on verification of relocated beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU should develop guidelines on verification of relocated beneficiaries.", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU should ensure adequate training of district local government stakeholders", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0fc The PMU is advised to prioritize stakeholder trainings and sensitization so as", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc The PMU is advised to prioritize stakeholder trainings and sensitization so as", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU should develop guidelines on verification of relocated beneficiaries.", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to impact knowledge and skills on how to mobilize potential beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc The PMU is advised to prioritize stakeholder trainings and sensitization so as", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU should develop guidelines on verification of relocated beneficiaries.", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc PMU should consider adjusting the 10Km radius by identifying the accessible", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU should consider adjusting the 10Km radius by identifying the accessible", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc The PMU is advised to prioritize stakeholder trainings and sensitization so as", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "service centres/points within the reach of the beneficiaries in consultation with", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU should consider adjusting the 10Km radius by identifying the accessible", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc The PMU is advised to prioritize stakeholder trainings and sensitization so as", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the Payment Service Provider, respective Local Governments and the older", "metadata": {"headings": [{"headings_0": {"content": "the Payment Service Provider, respective Local Governments and the older", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU should consider adjusting the 10Km radius by identifying the accessible", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "person\u2019s councils.", "metadata": {"headings": [{"headings_0": {"content": "the Payment Service Provider, respective Local Governments and the older", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU should consider adjusting the 10Km radius by identifying the accessible", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc The PMU should enforce the penalty provided in the service level agreement", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc The PMU should enforce the penalty provided in the service level agreement", "page": 228, "level": 2}}, {"headings_1": {"content": "the Payment Service Provider, respective Local Governments and the older", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "for delays in beneficiary account opening.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc The PMU should enforce the penalty provided in the service level agreement", "page": 228, "level": 2}}, {"headings_1": {"content": "the Payment Service Provider, respective Local Governments and the older", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc The PMU should ensure that the PSP uses proper electronic gadgets for", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc The PMU should ensure that the PSP uses proper electronic gadgets for", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc The PMU should enforce the penalty provided in the service level agreement", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "capturing the beneficiary bio-data including capture of photos and synchronization of the data.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc The PMU should ensure that the PSP uses proper electronic gadgets for", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc The PMU should enforce the penalty provided in the service level agreement", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc PMU should liaise with NIRA to ensure that all previous Post Bank beneficiaries who are not enrolled with CERUDEB due to lack of national IDs are supported", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU should liaise with NIRA to ensure that all previous Post Bank beneficiaries who are not enrolled with CERUDEB due to lack of national IDs are supported", "page": 228, "level": 4}}, {"headings_1": {"content": "\uf0fc The PMU should ensure that the PSP uses proper electronic gadgets for", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "to obtain them. \n\uf0fc Management should consider amending the implementation guidelines to provide for quarterly payments so that it\u2019s in tandem with what is currently being done.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU should liaise with NIRA to ensure that all previous Post Bank beneficiaries who are not enrolled with CERUDEB due to lack of national IDs are supported", "page": 228, "level": 4}}, {"headings_1": {"content": "\uf0fc The PMU should ensure that the PSP uses proper electronic gadgets for", "page": 228, "level": 2}}, [{"headings_0": {"content": "\uf0fc PMU should liaise with NIRA to ensure that all previous Post Bank beneficiaries who are not enrolled with CERUDEB due to lack of national IDs are supported", "page": 228, "level": 4}}, {"headings_1": {"content": "\uf0fc The PMU should ensure that the PSP uses proper electronic gadgets for", "page": 228, "level": 2}}]], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc PMU should always ensure that the PSP shares updated new accounts for all", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU should always ensure that the PSP shares updated new accounts for all", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU should liaise with NIRA to ensure that all previous Post Bank beneficiaries who are not enrolled with CERUDEB due to lack of national IDs are supported", "page": 228, "level": 4}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the beneficiaries for incorporation into the payroll to ensure that they do not miss payments in the subsequent payment cycle.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU should always ensure that the PSP shares updated new accounts for all", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU should liaise with NIRA to ensure that all previous Post Bank beneficiaries who are not enrolled with CERUDEB due to lack of national IDs are supported", "page": 228, "level": 4}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc PMU should consider reconciliation of its data with the bank to ascertain the", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU should consider reconciliation of its data with the bank to ascertain the", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU should always ensure that the PSP shares updated new accounts for all", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "bank accounts which have been opened to guide the generation of payrolls.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU should consider reconciliation of its data with the bank to ascertain the", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU should always ensure that the PSP shares updated new accounts for all", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc PMU should ensure that focal points at the pay points access the payrolls on", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU should ensure that focal points at the pay points access the payrolls on", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU should consider reconciliation of its data with the bank to ascertain the", "page": 228, "level": 2}}], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "time in order to guide the beneficiaries about their expected benefits. \n211", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU should ensure that focal points at the pay points access the payrolls on", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU should consider reconciliation of its data with the bank to ascertain the", "page": 228, "level": 2}}, [{"headings_0": {"content": "\uf0fc PMU should ensure that focal points at the pay points access the payrolls on", "page": 228, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU should consider reconciliation of its data with the bank to ascertain the", "page": 228, "level": 2}}]], "page": 228, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc PMU through the local structures should ensure that all deaths that occur", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU through the local structures should ensure that all deaths that occur", "page": 229, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU should ensure that focal points at the pay points access the payrolls on", "page": 228, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "before the payments cycles are reported and updated.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU through the local structures should ensure that all deaths that occur", "page": 229, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU should ensure that focal points at the pay points access the payrolls on", "page": 228, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc PMU through the local government structures should ensure that in case of", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU through the local government structures should ensure that in case of", "page": 229, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU through the local structures should ensure that all deaths that occur", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "reported death, the next of kin is supported to claim the funds in a timely manner", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc PMU through the local government structures should ensure that in case of", "page": 229, "level": 2}}, {"headings_1": {"content": "\uf0fc PMU through the local structures should ensure that all deaths that occur", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 229, "level": 3}}, {"headings_1": {"content": "\uf0fc PMU through the local government structures should ensure that in case of", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The program did not target all the eligible elderly persons above 80 years due to", "metadata": {"headings": [{"headings_0": {"content": "The program did not target all the eligible elderly persons above 80 years due to", "page": 229, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 229, "level": 3}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "among others lack of national IDs or errors in the National IDs resulting in so many", "metadata": {"headings": [{"headings_0": {"content": "The program did not target all the eligible elderly persons above 80 years due to", "page": 229, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 229, "level": 3}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Senior citizens missing out from the benefits of the program. The program to a large", "metadata": {"headings": [{"headings_0": {"content": "Senior citizens missing out from the benefits of the program. The program to a large", "page": 229, "level": 2}}, {"headings_1": {"content": "The program did not target all the eligible elderly persons above 80 years due to", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "extent verified and registered most of the targeted beneficiaries; however, more strategies need to be put in place to ensure 100% verification and registration of the targeted groups. There were notable challenges with the enrolment of the beneficiaries", "metadata": {"headings": [{"headings_0": {"content": "Senior citizens missing out from the benefits of the program. The program to a large", "page": 229, "level": 2}}, {"headings_1": {"content": "The program did not target all the eligible elderly persons above 80 years due to", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "due to lack of national IDs and inefficiencies with the bank electronic gadgets that", "metadata": {"headings": [{"headings_0": {"content": "due to lack of national IDs and inefficiencies with the bank electronic gadgets that", "page": 229, "level": 2}}, {"headings_1": {"content": "Senior citizens missing out from the benefits of the program. The program to a large", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "were impeding the registration of some beneficiaries. There were also challenges of", "metadata": {"headings": [{"headings_0": {"content": "due to lack of national IDs and inefficiencies with the bank electronic gadgets that", "page": 229, "level": 2}}, {"headings_1": {"content": "Senior citizens missing out from the benefits of the program. The program to a large", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "data migration from Post bank to CERUDEB and lack of national IDs by alternative recipients and delays in sharing of bank accounts by the PSP with PMU among others", "metadata": {"headings": [{"headings_0": {"content": "data migration from Post bank to CERUDEB and lack of national IDs by alternative recipients and delays in sharing of bank accounts by the PSP with PMU among others", "page": 229, "level": 4}}, {"headings_1": {"content": "due to lack of national IDs and inefficiencies with the bank electronic gadgets that", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "affecting payment of the beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "data migration from Post bank to CERUDEB and lack of national IDs by alternative recipients and delays in sharing of bank accounts by the PSP with PMU among others", "page": 229, "level": 4}}, {"headings_1": {"content": "due to lack of national IDs and inefficiencies with the bank electronic gadgets that", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Despite the strategies Government has put in place to ensure sustainability of the SCG", "metadata": {"headings": [{"headings_0": {"content": "Despite the strategies Government has put in place to ensure sustainability of the SCG", "page": 229, "level": 2}}, {"headings_1": {"content": "data migration from Post bank to CERUDEB and lack of national IDs by alternative recipients and delays in sharing of bank accounts by the PSP with PMU among others", "page": 229, "level": 4}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "program, there is need for Government to demonstrate its commitment by clearing", "metadata": {"headings": [{"headings_0": {"content": "Despite the strategies Government has put in place to ensure sustainability of the SCG", "page": 229, "level": 2}}, {"headings_1": {"content": "data migration from Post bank to CERUDEB and lack of national IDs by alternative recipients and delays in sharing of bank accounts by the PSP with PMU among others", "page": 229, "level": 4}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the accumulated arrears owed to the senior citizens. The government also needs to", "metadata": {"headings": [{"headings_0": {"content": "the accumulated arrears owed to the senior citizens. The government also needs to", "page": 229, "level": 2}}, {"headings_1": {"content": "Despite the strategies Government has put in place to ensure sustainability of the SCG", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "strengthen its systems in terms of creating awareness and building capacity of the", "metadata": {"headings": [{"headings_0": {"content": "the accumulated arrears owed to the senior citizens. The government also needs to", "page": 229, "level": 2}}, {"headings_1": {"content": "Despite the strategies Government has put in place to ensure sustainability of the SCG", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Local governments so that they can take ownership of the program.", "metadata": {"headings": [{"headings_0": {"content": "Local governments so that they can take ownership of the program.", "page": 229, "level": 2}}, {"headings_1": {"content": "the accumulated arrears owed to the senior citizens. The government also needs to", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "4.3.9. A value for money audit draft report on the management of electricity connections under rural electrification programme (MEMD)", "metadata": {"headings": [{"headings_0": {"content": "4.3.9. A value for money audit draft report on the management of electricity connections under rural electrification programme (MEMD)", "page": 229, "level": 8}}, {"headings_1": {"content": "Local governments so that they can take ownership of the program.", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Government of Uganda established the Electricity Connections Policy (ECP) 2018", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda established the Electricity Connections Policy (ECP) 2018", "page": 229, "level": 2}}, {"headings_1": {"content": "4.3.9. A value for money audit draft report on the management of electricity connections under rural electrification programme (MEMD)", "page": 229, "level": 8}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\u20102027 with the primary objective of increasing electricity access and providing clean", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda established the Electricity Connections Policy (ECP) 2018", "page": 229, "level": 2}}, {"headings_1": {"content": "4.3.9. A value for money audit draft report on the management of electricity connections under rural electrification programme (MEMD)", "page": 229, "level": 8}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "energy for Ugandans. The ECP is implemented under government\u2019s Rural Electrification Programme (REP) in line with the Rural Electrification Strategy and Plan (RESP II) 2013-2022. The goal of the programme is to achieve 26% rural access target by 2022 and 60% level of access to electricity for Uganda by 2027.", "metadata": {"headings": [{"headings_0": {"content": "energy for Ugandans. The ECP is implemented under government\u2019s Rural Electrification Programme (REP) in line with the Rural Electrification Strategy and Plan (RESP II) 2013-2022. The goal of the programme is to achieve 26% rural access target by 2022 and 60% level of access to electricity for Uganda by 2027.", "page": 229, "level": 4}}, {"headings_1": {"content": "The Government of Uganda established the Electricity Connections Policy (ECP) 2018", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The UN\u2019s Sustainable Development Goal number 7 has a target to ensure universal", "metadata": {"headings": [{"headings_0": {"content": "The UN\u2019s Sustainable Development Goal number 7 has a target to ensure universal", "page": 229, "level": 2}}, {"headings_1": {"content": "energy for Ugandans. The ECP is implemented under government\u2019s Rural Electrification Programme (REP) in line with the Rural Electrification Strategy and Plan (RESP II) 2013-2022. The goal of the programme is to achieve 26% rural access target by 2022 and 60% level of access to electricity for Uganda by 2027.", "page": 229, "level": 4}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "access to affordable, reliable and modern energy services by 2030. Uganda\u2019s National", "metadata": {"headings": [{"headings_0": {"content": "The UN\u2019s Sustainable Development Goal number 7 has a target to ensure universal", "page": 229, "level": 2}}, {"headings_1": {"content": "energy for Ugandans. The ECP is implemented under government\u2019s Rural Electrification Programme (REP) in line with the Rural Electrification Strategy and Plan (RESP II) 2013-2022. The goal of the programme is to achieve 26% rural access target by 2022 and 60% level of access to electricity for Uganda by 2027.", "page": 229, "level": 4}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Development Plan III also requires achievement of electricity national coverage rate", "metadata": {"headings": [{"headings_0": {"content": "Development Plan III also requires achievement of electricity national coverage rate", "page": 229, "level": 2}}, {"headings_1": {"content": "The UN\u2019s Sustainable Development Goal number 7 has a target to ensure universal", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of 35% by 2022 and 60% by 2027 in line with the SDGs.", "metadata": {"headings": [{"headings_0": {"content": "Development Plan III also requires achievement of electricity national coverage rate", "page": 229, "level": 2}}, {"headings_1": {"content": "The UN\u2019s Sustainable Development Goal number 7 has a target to ensure universal", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Government of Uganda has committed significant funding over the past 3 years to the Rural Electrification Programme amounting to UGX.61billion to remedy the electricity access challenges. In addition, development partners have extended", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda has committed significant funding over the past 3 years to the Rural Electrification Programme amounting to UGX.61billion to remedy the electricity access challenges. In addition, development partners have extended", "page": 229, "level": 4}}, {"headings_1": {"content": "Development Plan III also requires achievement of electricity national coverage rate", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "USD.34.5million and Euros 27.9million to the programme.", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda has committed significant funding over the past 3 years to the Rural Electrification Programme amounting to UGX.61billion to remedy the electricity access challenges. In addition, development partners have extended", "page": 229, "level": 4}}, {"headings_1": {"content": "Development Plan III also requires achievement of electricity national coverage rate", "page": 229, "level": 2}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Programme has faced a number of challenges which include; delays in distribution of ready boards, connections outside the ECP eligibility criteria, low consumer", "metadata": {"headings": [{"headings_0": {"content": "The Programme has faced a number of challenges which include; delays in distribution of ready boards, connections outside the ECP eligibility criteria, low consumer", "page": 229, "level": 4}}, {"headings_1": {"content": "The Government of Uganda has committed significant funding over the past 3 years to the Rural Electrification Programme amounting to UGX.61billion to remedy the electricity access challenges. In addition, development partners have extended", "page": 229, "level": 4}}], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "connections compared to planned targets, among others. \n212", "metadata": {"headings": [{"headings_0": {"content": "The Programme has faced a number of challenges which include; delays in distribution of ready boards, connections outside the ECP eligibility criteria, low consumer", "page": 229, "level": 4}}, {"headings_1": {"content": "The Government of Uganda has committed significant funding over the past 3 years to the Rural Electrification Programme amounting to UGX.61billion to remedy the electricity access challenges. In addition, development partners have extended", "page": 229, "level": 4}}, [{"headings_0": {"content": "The Programme has faced a number of challenges which include; delays in distribution of ready boards, connections outside the ECP eligibility criteria, low consumer", "page": 229, "level": 4}}, {"headings_1": {"content": "The Government of Uganda has committed significant funding over the past 3 years to the Rural Electrification Programme amounting to UGX.61billion to remedy the electricity access challenges. In addition, development partners have extended", "page": 229, "level": 4}}]], "page": 229, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "It\u2019s against this background that I conducted a Value for Money Audit on the management of the connections under the REP as these are instrumental in improving", "metadata": {"headings": [{"headings_0": {"content": "It\u2019s against this background that I conducted a Value for Money Audit on the management of the connections under the REP as these are instrumental in improving", "page": 230, "level": 4}}, {"headings_1": {"content": "The Programme has faced a number of challenges which include; delays in distribution of ready boards, connections outside the ECP eligibility criteria, low consumer", "page": 229, "level": 4}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the electricity access and the attainment of social-economic transformation of the country.", "metadata": {"headings": [{"headings_0": {"content": "It\u2019s against this background that I conducted a Value for Money Audit on the management of the connections under the REP as these are instrumental in improving", "page": 230, "level": 4}}, {"headings_1": {"content": "The Programme has faced a number of challenges which include; delays in distribution of ready boards, connections outside the ECP eligibility criteria, low consumer", "page": 229, "level": 4}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The following key findings and recommendations were noted;", "metadata": {"headings": [{"headings_0": {"content": "The following key findings and recommendations were noted;", "page": 230, "level": 2}}, {"headings_1": {"content": "It\u2019s against this background that I conducted a Value for Money Audit on the management of the connections under the REP as these are instrumental in improving", "page": 230, "level": 4}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 Analysis of UMEME\u2019s connections under the ECP programme revealed that the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Analysis of UMEME\u2019s connections under the ECP programme revealed that the", "page": 230, "level": 2}}, {"headings_1": {"content": "The following key findings and recommendations were noted;", "page": 230, "level": 2}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "average connections made during the years under review had improved significantly from 825 per day in 2018 to 1,200 per day in 2020 (just before COVID Period) representing an increment of 45%.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Analysis of UMEME\u2019s connections under the ECP programme revealed that the", "page": 230, "level": 2}}, {"headings_1": {"content": "The following key findings and recommendations were noted;", "page": 230, "level": 2}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The verification exercise revealed that approximately 40% of the households", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The verification exercise revealed that approximately 40% of the households", "page": 230, "level": 2}}, {"headings_1": {"content": "\uf0b7 Analysis of UMEME\u2019s connections under the ECP programme revealed that the", "page": 230, "level": 2}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "visited were using power for commercial purposes such as welding, salons, retail shops; grinding maize, among others while, 60% of the households used power for domestic consumption such as lighting, viewing television, among", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The verification exercise revealed that approximately 40% of the households", "page": 230, "level": 2}}, {"headings_1": {"content": "\uf0b7 Analysis of UMEME\u2019s connections under the ECP programme revealed that the", "page": 230, "level": 2}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "others. This has improved the socio-economic status of the society.", "metadata": {"headings": [{"headings_0": {"content": "others. This has improved the socio-economic status of the society.", "page": 230, "level": 2}}, {"headings_1": {"content": "\uf0b7 The verification exercise revealed that approximately 40% of the households", "page": 230, "level": 2}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 Through interview and document review of the work plans submitted to Rural Electrification Programme (REP), Service Providers (SPs) projected to connect only 567,121 households in the target years whereas the Rural Electrification", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Through interview and document review of the work plans submitted to Rural Electrification Programme (REP), Service Providers (SPs) projected to connect only 567,121 households in the target years whereas the Rural Electrification", "page": 230, "level": 4}}, {"headings_1": {"content": "others. This has improved the socio-economic status of the society.", "page": 230, "level": 2}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Programme under the ECP had a planned target of 900,000 connections. This implies that the submitted plans were below the programme target by 332,879,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Through interview and document review of the work plans submitted to Rural Electrification Programme (REP), Service Providers (SPs) projected to connect only 567,121 households in the target years whereas the Rural Electrification", "page": 230, "level": 4}}, {"headings_1": {"content": "others. This has improved the socio-economic status of the society.", "page": 230, "level": 2}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "which is 37% short of the ECP targets indicated above. \uf0b7 Further analysis of the achievements of target connections using the ECP", "metadata": {"headings": [{"headings_0": {"content": "which is 37% short of the ECP targets indicated above. \uf0b7 Further analysis of the achievements of target connections using the ECP", "page": 230, "level": 4}}, {"headings_1": {"content": "\uf0b7 Through interview and document review of the work plans submitted to Rural Electrification Programme (REP), Service Providers (SPs) projected to connect only 567,121 households in the target years whereas the Rural Electrification", "page": 230, "level": 4}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "database revealed that the service providers made a total of only 252,491", "metadata": {"headings": [{"headings_0": {"content": "which is 37% short of the ECP targets indicated above. \uf0b7 Further analysis of the achievements of target connections using the ECP", "page": 230, "level": 4}}, {"headings_1": {"content": "\uf0b7 Through interview and document review of the work plans submitted to Rural Electrification Programme (REP), Service Providers (SPs) projected to connect only 567,121 households in the target years whereas the Rural Electrification", "page": 230, "level": 4}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(includes unverified figures by IVA) connections in the three years under review, representing 45% of the projected total targets of 567,121 by SPs. This", "metadata": {"headings": [{"headings_0": {"content": "(includes unverified figures by IVA) connections in the three years under review, representing 45% of the projected total targets of 567,121 by SPs. This", "page": 230, "level": 4}}, {"headings_1": {"content": "which is 37% short of the ECP targets indicated above. \uf0b7 Further analysis of the achievements of target connections using the ECP", "page": 230, "level": 4}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "would, however, represent 28% of the Programme target over the 3 years under review.", "metadata": {"headings": [{"headings_0": {"content": "(includes unverified figures by IVA) connections in the three years under review, representing 45% of the projected total targets of 567,121 by SPs. This", "page": 230, "level": 4}}, {"headings_1": {"content": "which is 37% short of the ECP targets indicated above. \uf0b7 Further analysis of the achievements of target connections using the ECP", "page": 230, "level": 4}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 In the period under review, Government planned to spend a sum of UGX.123.3Bn, but it only released UGX.61.0Bn, thus representing a budget performance of only 49%. This affected the attainment of the Programme targeted connections. Further analysis indicated under absorption of the released funds whereby only UGX.51.5 billion was utilized indicating utilization", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In the period under review, Government planned to spend a sum of UGX.123.3Bn, but it only released UGX.61.0Bn, thus representing a budget performance of only 49%. This affected the attainment of the Programme targeted connections. Further analysis indicated under absorption of the released funds whereby only UGX.51.5 billion was utilized indicating utilization", "page": 230, "level": 4}}, {"headings_1": {"content": "(includes unverified figures by IVA) connections in the three years under review, representing 45% of the projected total targets of 567,121 by SPs. This", "page": 230, "level": 4}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "level of only 84% of government funds.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In the period under review, Government planned to spend a sum of UGX.123.3Bn, but it only released UGX.61.0Bn, thus representing a budget performance of only 49%. This affected the attainment of the Programme targeted connections. Further analysis indicated under absorption of the released funds whereby only UGX.51.5 billion was utilized indicating utilization", "page": 230, "level": 4}}, {"headings_1": {"content": "(includes unverified figures by IVA) connections in the three years under review, representing 45% of the projected total targets of 567,121 by SPs. This", "page": 230, "level": 4}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Utilization of donor funding was equally very low whereby out of total available funds of USD.34.5Mn from WB-IDA and AfDB, only USD.22.9Mn (66%) was", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Utilization of donor funding was equally very low whereby out of total available funds of USD.34.5Mn from WB-IDA and AfDB, only USD.22.9Mn (66%) was", "page": 230, "level": 4}}, {"headings_1": {"content": "\uf0b7 In the period under review, Government planned to spend a sum of UGX.123.3Bn, but it only released UGX.61.0Bn, thus representing a budget performance of only 49%. This affected the attainment of the Programme targeted connections. Further analysis indicated under absorption of the released funds whereby only UGX.51.5 billion was utilized indicating utilization", "page": 230, "level": 4}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "utilized. Similarly, out of EUR.20.7Mn available from KfW, GIZ, AFD, and AfDB,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Utilization of donor funding was equally very low whereby out of total available funds of USD.34.5Mn from WB-IDA and AfDB, only USD.22.9Mn (66%) was", "page": 230, "level": 4}}, {"headings_1": {"content": "\uf0b7 In the period under review, Government planned to spend a sum of UGX.123.3Bn, but it only released UGX.61.0Bn, thus representing a budget performance of only 49%. This affected the attainment of the Programme targeted connections. Further analysis indicated under absorption of the released funds whereby only UGX.51.5 billion was utilized indicating utilization", "page": 230, "level": 4}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "only EUR.19.2Mn (69%) was utilized. This constitutes an average utilization to", "metadata": {"headings": [{"headings_0": {"content": "only EUR.19.2Mn (69%) was utilized. This constitutes an average utilization to", "page": 230, "level": 2}}, {"headings_1": {"content": "\uf0b7 Utilization of donor funding was equally very low whereby out of total available funds of USD.34.5Mn from WB-IDA and AfDB, only USD.22.9Mn (66%) was", "page": 230, "level": 4}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "67.5% over the period under review.", "metadata": {"headings": [{"headings_0": {"content": "only EUR.19.2Mn (69%) was utilized. This constitutes an average utilization to", "page": 230, "level": 2}}, {"headings_1": {"content": "\uf0b7 Utilization of donor funding was equally very low whereby out of total available funds of USD.34.5Mn from WB-IDA and AfDB, only USD.22.9Mn (66%) was", "page": 230, "level": 4}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 I noted challenges in procurement management whereby instances of delivery", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted challenges in procurement management whereby instances of delivery", "page": 230, "level": 2}}, {"headings_1": {"content": "only EUR.19.2Mn (69%) was utilized. This constitutes an average utilization to", "page": 230, "level": 2}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of incomplete sets of connection materials were noted; delayed procurements with an average delay of; excessive procurement of certain connection materials; stock outs on some materials; and unutilized materials in the stores.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted challenges in procurement management whereby instances of delivery", "page": 230, "level": 2}}, {"headings_1": {"content": "only EUR.19.2Mn (69%) was utilized. This constitutes an average utilization to", "page": 230, "level": 2}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 I noted instances of uncoordinated consumer awareness activities by", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted instances of uncoordinated consumer awareness activities by", "page": 230, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted challenges in procurement management whereby instances of delivery", "page": 230, "level": 2}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "stakeholders in an effort to market and mobilize for increased consumer", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted instances of uncoordinated consumer awareness activities by", "page": 230, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted challenges in procurement management whereby instances of delivery", "page": 230, "level": 2}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "connections. Service Providers solely carried out consumer awareness through outreach programs, radio and TV talk shows without the involvement of", "metadata": {"headings": [{"headings_0": {"content": "connections. Service Providers solely carried out consumer awareness through outreach programs, radio and TV talk shows without the involvement of", "page": 230, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted instances of uncoordinated consumer awareness activities by", "page": 230, "level": 2}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "213", "metadata": {"headings": [{"headings_0": {"content": "connections. Service Providers solely carried out consumer awareness through outreach programs, radio and TV talk shows without the involvement of", "page": 230, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted instances of uncoordinated consumer awareness activities by", "page": 230, "level": 2}}], "page": 230, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Programme management. As a result, the envisaged awareness objective of", "metadata": {"headings": [{"headings_0": {"content": "Programme management. As a result, the envisaged awareness objective of", "page": 231, "level": 2}}, {"headings_1": {"content": "connections. Service Providers solely carried out consumer awareness through outreach programs, radio and TV talk shows without the involvement of", "page": 230, "level": 4}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the ECP was not achieved and consumers fell victim of unscrupulous wiremen who ended up charging them for connections which were supposed to be free or overpaying on some subsidized services of the programme.", "metadata": {"headings": [{"headings_0": {"content": "Programme management. As a result, the envisaged awareness objective of", "page": 231, "level": 2}}, {"headings_1": {"content": "connections. Service Providers solely carried out consumer awareness through outreach programs, radio and TV talk shows without the involvement of", "page": 230, "level": 4}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 A review of a sample of 19 (30%) out of 61 verification reports submitted by the connections department relating to 5 SPs revealed that none were submitted on time. There was a delay in verifications by an average of 5.75", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A review of a sample of 19 (30%) out of 61 verification reports submitted by the connections department relating to 5 SPs revealed that none were submitted on time. There was a delay in verifications by an average of 5.75", "page": 231, "level": 4}}, {"headings_1": {"content": "Programme management. As a result, the envisaged awareness objective of", "page": 231, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "months (23 weeks) contrary to the minimum requirement of 3 months. The longest average delay of 9.75 months (39 weeks) was noted in verifying WENRECO\u2019s connections. \nI have made the following recommendations \n\uf0fc Programme management should review the Programme requirements to ascertain whether the envisaged programme resources can still meet the programme objectives and engage relevant stakeholder to ensure that the required resources are provided.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A review of a sample of 19 (30%) out of 61 verification reports submitted by the connections department relating to 5 SPs revealed that none were submitted on time. There was a delay in verifications by an average of 5.75", "page": 231, "level": 4}}, {"headings_1": {"content": "Programme management. As a result, the envisaged awareness objective of", "page": 231, "level": 2}}, [{"headings_0": {"content": "\uf0b7 A review of a sample of 19 (30%) out of 61 verification reports submitted by the connections department relating to 5 SPs revealed that none were submitted on time. There was a delay in verifications by an average of 5.75", "page": 231, "level": 4}}, {"headings_1": {"content": "Programme management. As a result, the envisaged awareness objective of", "page": 231, "level": 2}}], [{"headings_0": {"content": "\uf0b7 A review of a sample of 19 (30%) out of 61 verification reports submitted by the connections department relating to 5 SPs revealed that none were submitted on time. There was a delay in verifications by an average of 5.75", "page": 231, "level": 4}}, {"headings_1": {"content": "Programme management. As a result, the envisaged awareness objective of", "page": 231, "level": 2}}]], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc MEMD should ensure that the Service Providers that undertake Programme", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc MEMD should ensure that the Service Providers that undertake Programme", "page": 231, "level": 2}}, {"headings_1": {"content": "\uf0b7 A review of a sample of 19 (30%) out of 61 verification reports submitted by the connections department relating to 5 SPs revealed that none were submitted on time. There was a delay in verifications by an average of 5.75", "page": 231, "level": 4}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implementation submit all the required plans which should be reviewed and", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc MEMD should ensure that the Service Providers that undertake Programme", "page": 231, "level": 2}}, {"headings_1": {"content": "\uf0b7 A review of a sample of 19 (30%) out of 61 verification reports submitted by the connections department relating to 5 SPs revealed that none were submitted on time. There was a delay in verifications by an average of 5.75", "page": 231, "level": 4}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "approved by the Programme management; this will further facilitate", "metadata": {"headings": [{"headings_0": {"content": "approved by the Programme management; this will further facilitate", "page": 231, "level": 2}}, {"headings_1": {"content": "\uf0fc MEMD should ensure that the Service Providers that undertake Programme", "page": 231, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "programme monitoring and enable development of corrective measures in a timely manner.", "metadata": {"headings": [{"headings_0": {"content": "approved by the Programme management; this will further facilitate", "page": 231, "level": 2}}, {"headings_1": {"content": "\uf0fc MEMD should ensure that the Service Providers that undertake Programme", "page": 231, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Programme management should review the SPs connection targets to ensure", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Programme management should review the SPs connection targets to ensure", "page": 231, "level": 2}}, {"headings_1": {"content": "approved by the Programme management; this will further facilitate", "page": 231, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "that they are aligned to the Programme targets, and strategies should be developed for the attainment of those targets.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Programme management should review the SPs connection targets to ensure", "page": 231, "level": 2}}, {"headings_1": {"content": "approved by the Programme management; this will further facilitate", "page": 231, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Government should prioritize funding of the Programme as planned and envisaged in the Electricity Connections Policy. The Government commitment should be followed through in the annual budgets of the Ministry of Energy and", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Government should prioritize funding of the Programme as planned and envisaged in the Electricity Connections Policy. The Government commitment should be followed through in the annual budgets of the Ministry of Energy and", "page": 231, "level": 4}}, {"headings_1": {"content": "\uf0fc Programme management should review the SPs connection targets to ensure", "page": 231, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Minerals development.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Government should prioritize funding of the Programme as planned and envisaged in the Electricity Connections Policy. The Government commitment should be followed through in the annual budgets of the Ministry of Energy and", "page": 231, "level": 4}}, {"headings_1": {"content": "\uf0fc Programme management should review the SPs connection targets to ensure", "page": 231, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc MEMD and Programme management should ensure donors funds are utilized", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc MEMD and Programme management should ensure donors funds are utilized", "page": 231, "level": 2}}, {"headings_1": {"content": "\uf0fc Government should prioritize funding of the Programme as planned and envisaged in the Electricity Connections Policy. The Government commitment should be followed through in the annual budgets of the Ministry of Energy and", "page": 231, "level": 4}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in accordance with the agreed covenants in the funds agreements, and should iron out all bottlenecks that lead to low absorption of donor funding.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc MEMD and Programme management should ensure donors funds are utilized", "page": 231, "level": 2}}, {"headings_1": {"content": "\uf0fc Government should prioritize funding of the Programme as planned and envisaged in the Electricity Connections Policy. The Government commitment should be followed through in the annual budgets of the Ministry of Energy and", "page": 231, "level": 4}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Programme Management is advised to design detailed material specification", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Programme Management is advised to design detailed material specification", "page": 231, "level": 2}}, {"headings_1": {"content": "\uf0fc MEMD and Programme management should ensure donors funds are utilized", "page": 231, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "requirements during the initiation stage and engage to a sufficient level the", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Programme Management is advised to design detailed material specification", "page": 231, "level": 2}}, {"headings_1": {"content": "\uf0fc MEMD and Programme management should ensure donors funds are utilized", "page": 231, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "utility companies/ Service Providers as they are the final users of the procured", "metadata": {"headings": [{"headings_0": {"content": "utility companies/ Service Providers as they are the final users of the procured", "page": 231, "level": 2}}, {"headings_1": {"content": "\uf0fc Programme Management is advised to design detailed material specification", "page": 231, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "materials to reduce the procurement lead time and rejections. \n\uf0fc Programme Management should consider retooling contract managers to ensure that critical procurement phases are adequately managed to avoid unnecessary procurement bottlenecks.", "metadata": {"headings": [{"headings_0": {"content": "utility companies/ Service Providers as they are the final users of the procured", "page": 231, "level": 2}}, {"headings_1": {"content": "\uf0fc Programme Management is advised to design detailed material specification", "page": 231, "level": 2}}, [{"headings_0": {"content": "utility companies/ Service Providers as they are the final users of the procured", "page": 231, "level": 2}}, {"headings_1": {"content": "\uf0fc Programme Management is advised to design detailed material specification", "page": 231, "level": 2}}]], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Programme management should take a comprehensive review of all connection", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Programme management should take a comprehensive review of all connection", "page": 231, "level": 2}}, {"headings_1": {"content": "utility companies/ Service Providers as they are the final users of the procured", "page": 231, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "materials in the stores to ascertain their usability and take corrective actions.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Programme management should take a comprehensive review of all connection", "page": 231, "level": 2}}, {"headings_1": {"content": "utility companies/ Service Providers as they are the final users of the procured", "page": 231, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Programme Management should have developed and implement strategies that will ensure coordination, implementation and Monitoring of activities for the coordinated Marketing and Mobilisation of connections to create public", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Programme Management should have developed and implement strategies that will ensure coordination, implementation and Monitoring of activities for the coordinated Marketing and Mobilisation of connections to create public", "page": 231, "level": 4}}, {"headings_1": {"content": "\uf0fc Programme management should take a comprehensive review of all connection", "page": 231, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "214", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Programme Management should have developed and implement strategies that will ensure coordination, implementation and Monitoring of activities for the coordinated Marketing and Mobilisation of connections to create public", "page": 231, "level": 4}}, {"headings_1": {"content": "\uf0fc Programme management should take a comprehensive review of all connection", "page": 231, "level": 2}}], "page": 231, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "awareness, for the achievement of the objectives of the Programme as", "metadata": {"headings": [{"headings_0": {"content": "awareness, for the achievement of the objectives of the Programme as", "page": 232, "level": 2}}, {"headings_1": {"content": "\uf0fc Programme Management should have developed and implement strategies that will ensure coordination, implementation and Monitoring of activities for the coordinated Marketing and Mobilisation of connections to create public", "page": 231, "level": 4}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "envisaged in the ECP.", "metadata": {"headings": [{"headings_0": {"content": "awareness, for the achievement of the objectives of the Programme as", "page": 232, "level": 2}}, {"headings_1": {"content": "\uf0fc Programme Management should have developed and implement strategies that will ensure coordination, implementation and Monitoring of activities for the coordinated Marketing and Mobilisation of connections to create public", "page": 231, "level": 4}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 232, "level": 3}}, {"headings_1": {"content": "awareness, for the achievement of the objectives of the Programme as", "page": 232, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The status of progress under the ECP programme indicated significant improvements", "metadata": {"headings": [{"headings_0": {"content": "The status of progress under the ECP programme indicated significant improvements", "page": 232, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 232, "level": 3}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in average connections made during the years 2018 to 2020, with a number of", "metadata": {"headings": [{"headings_0": {"content": "The status of progress under the ECP programme indicated significant improvements", "page": 232, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 232, "level": 3}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "households using electricity for commercial purposes and domestic consumption. That", "metadata": {"headings": [{"headings_0": {"content": "households using electricity for commercial purposes and domestic consumption. That", "page": 232, "level": 2}}, {"headings_1": {"content": "The status of progress under the ECP programme indicated significant improvements", "page": 232, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "notwithstanding, the ECP has been faced with a number challenges in the", "metadata": {"headings": [{"headings_0": {"content": "households using electricity for commercial purposes and domestic consumption. That", "page": 232, "level": 2}}, {"headings_1": {"content": "The status of progress under the ECP programme indicated significant improvements", "page": 232, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "implementation of key activities fundamental to the achievement of Programme objectives. Notably, there was failure to meet the target electricity connections due to", "metadata": {"headings": [{"headings_0": {"content": "implementation of key activities fundamental to the achievement of Programme objectives. Notably, there was failure to meet the target electricity connections due to", "page": 232, "level": 4}}, {"headings_1": {"content": "households using electricity for commercial purposes and domestic consumption. That", "page": 232, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "inadequate planning for connections, non-submission of work plans and inadequate", "metadata": {"headings": [{"headings_0": {"content": "implementation of key activities fundamental to the achievement of Programme objectives. Notably, there was failure to meet the target electricity connections due to", "page": 232, "level": 4}}, {"headings_1": {"content": "households using electricity for commercial purposes and domestic consumption. That", "page": 232, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "funding. Additionally, there were inadequacies in the procurement and contract", "metadata": {"headings": [{"headings_0": {"content": "funding. Additionally, there were inadequacies in the procurement and contract", "page": 232, "level": 2}}, {"headings_1": {"content": "implementation of key activities fundamental to the achievement of Programme objectives. Notably, there was failure to meet the target electricity connections due to", "page": 232, "level": 4}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "management processes, inadequate marketing and consumer awareness, delays in the verification and subsidy re-imbursements and inadequate reporting. \nThe Government has secured World Bank funding under the Electricity Access Scale", "metadata": {"headings": [{"headings_0": {"content": "funding. Additionally, there were inadequacies in the procurement and contract", "page": 232, "level": 2}}, {"headings_1": {"content": "implementation of key activities fundamental to the achievement of Programme objectives. Notably, there was failure to meet the target electricity connections due to", "page": 232, "level": 4}}, [{"headings_0": {"content": "funding. Additionally, there were inadequacies in the procurement and contract", "page": 232, "level": 2}}, {"headings_1": {"content": "implementation of key activities fundamental to the achievement of Programme objectives. Notably, there was failure to meet the target electricity connections due to", "page": 232, "level": 4}}]], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Up Project which is expected to bridge the financing gap experienced under the ECP,", "metadata": {"headings": [{"headings_0": {"content": "Up Project which is expected to bridge the financing gap experienced under the ECP,", "page": 232, "level": 2}}, {"headings_1": {"content": "funding. Additionally, there were inadequacies in the procurement and contract", "page": 232, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "and result into more electricity connections.", "metadata": {"headings": [{"headings_0": {"content": "Up Project which is expected to bridge the financing gap experienced under the ECP,", "page": 232, "level": 2}}, {"headings_1": {"content": "funding. Additionally, there were inadequacies in the procurement and contract", "page": 232, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3.10. Value for Money Audit on Preparedness by OPM to respond to disasters", "metadata": {"headings": [{"headings_0": {"content": "4.3.10. Value for Money Audit on Preparedness by OPM to respond to disasters", "page": 232, "level": 3}}, {"headings_1": {"content": "Up Project which is expected to bridge the financing gap experienced under the ECP,", "page": 232, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Disaster risk is increasingly of global concern and its impact and actions in one region can have an impact on another with Uganda being no exception. The entity mandated to handle disasters in Uganda is Office or the Prime Minister and the Local Governments.", "metadata": {"headings": [{"headings_0": {"content": "Disaster risk is increasingly of global concern and its impact and actions in one region can have an impact on another with Uganda being no exception. The entity mandated to handle disasters in Uganda is Office or the Prime Minister and the Local Governments.", "page": 232, "level": 4}}, {"headings_1": {"content": "4.3.10. Value for Money Audit on Preparedness by OPM to respond to disasters", "page": 232, "level": 3}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Arising from this background, I conducted a performance study to assess whether the", "metadata": {"headings": [{"headings_0": {"content": "Arising from this background, I conducted a performance study to assess whether the", "page": 232, "level": 2}}, {"headings_1": {"content": "Disaster risk is increasingly of global concern and its impact and actions in one region can have an impact on another with Uganda being no exception. The entity mandated to handle disasters in Uganda is Office or the Prime Minister and the Local Governments.", "page": 232, "level": 4}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Office of the Prime Minister was adequately prepared to respond to disasters.", "metadata": {"headings": [{"headings_0": {"content": "Arising from this background, I conducted a performance study to assess whether the", "page": 232, "level": 2}}, {"headings_1": {"content": "Disaster risk is increasingly of global concern and its impact and actions in one region can have an impact on another with Uganda being no exception. The entity mandated to handle disasters in Uganda is Office or the Prime Minister and the Local Governments.", "page": 232, "level": 4}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The following observations were noted from the study;", "metadata": {"headings": [{"headings_0": {"content": "The following observations were noted from the study;", "page": 232, "level": 2}}, {"headings_1": {"content": "Arising from this background, I conducted a performance study to assess whether the", "page": 232, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 OPM had challenges in early detection and response to disaster warnings. Some of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 OPM had challenges in early detection and response to disaster warnings. Some of", "page": 232, "level": 2}}, {"headings_1": {"content": "The following observations were noted from the study;", "page": 232, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the disasters were detected early but very little was done to adequately prepare for them. In other cases, disasters happened without early detection. It was observed that comprehensive and routine risk profiling and mapping of the disaster-prone areas was still a challenge and this was worsened by the absence of functional and reliable early warning systems.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 OPM had challenges in early detection and response to disaster warnings. Some of", "page": 232, "level": 2}}, {"headings_1": {"content": "The following observations were noted from the study;", "page": 232, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The immediate response to disasters by OPM was not timely and usually uncoordinated. This was because the Disaster Management Committees were not", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The immediate response to disasters by OPM was not timely and usually uncoordinated. This was because the Disaster Management Committees were not", "page": 232, "level": 4}}, {"headings_1": {"content": "\uf0b7 OPM had challenges in early detection and response to disaster warnings. Some of", "page": 232, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "fully functional at the districts, sub county and village level which were the closest structures for response. In addition, it was observed that there were weaknesses", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The immediate response to disasters by OPM was not timely and usually uncoordinated. This was because the Disaster Management Committees were not", "page": 232, "level": 4}}, {"headings_1": {"content": "\uf0b7 OPM had challenges in early detection and response to disaster warnings. Some of", "page": 232, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "in the existing coordination arrangements between OPM and other players.", "metadata": {"headings": [{"headings_0": {"content": "in the existing coordination arrangements between OPM and other players.", "page": 232, "level": 2}}, {"headings_1": {"content": "\uf0b7 The immediate response to disasters by OPM was not timely and usually uncoordinated. This was because the Disaster Management Committees were not", "page": 232, "level": 4}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 OPM faced challenges in search and rescue in the event of the occurrence of disaster incidents. Property and sometimes lives were lost or remained un- recovered after incidents of disasters. This was attributed to the lack of rescue", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 OPM faced challenges in search and rescue in the event of the occurrence of disaster incidents. Property and sometimes lives were lost or remained un- recovered after incidents of disasters. This was attributed to the lack of rescue", "page": 232, "level": 4}}, {"headings_1": {"content": "in the existing coordination arrangements between OPM and other players.", "page": 232, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "equipment and inadequately trained response teams.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 OPM faced challenges in search and rescue in the event of the occurrence of disaster incidents. Property and sometimes lives were lost or remained un- recovered after incidents of disasters. This was attributed to the lack of rescue", "page": 232, "level": 4}}, {"headings_1": {"content": "in the existing coordination arrangements between OPM and other players.", "page": 232, "level": 2}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 OPM had challenges in post disaster handling and resettlement due to inadequate", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 OPM had challenges in post disaster handling and resettlement due to inadequate", "page": 232, "level": 2}}, {"headings_1": {"content": "\uf0b7 OPM faced challenges in search and rescue in the event of the occurrence of disaster incidents. Property and sometimes lives were lost or remained un- recovered after incidents of disasters. This was attributed to the lack of rescue", "page": 232, "level": 4}}], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "planning for post disaster resettlement. In addition, the procurement of land for \n215", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 OPM had challenges in post disaster handling and resettlement due to inadequate", "page": 232, "level": 2}}, {"headings_1": {"content": "\uf0b7 OPM faced challenges in search and rescue in the event of the occurrence of disaster incidents. Property and sometimes lives were lost or remained un- recovered after incidents of disasters. This was attributed to the lack of rescue", "page": 232, "level": 4}}, [{"headings_0": {"content": "\uf0b7 OPM had challenges in post disaster handling and resettlement due to inadequate", "page": 232, "level": 2}}, {"headings_1": {"content": "\uf0b7 OPM faced challenges in search and rescue in the event of the occurrence of disaster incidents. Property and sometimes lives were lost or remained un- recovered after incidents of disasters. This was attributed to the lack of rescue", "page": 232, "level": 4}}]], "page": 232, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "resettlement of Internally Displaced Persons (IDPs) remained one of the unfunded", "metadata": {"headings": [{"headings_0": {"content": "resettlement of Internally Displaced Persons (IDPs) remained one of the unfunded", "page": 233, "level": 2}}, {"headings_1": {"content": "\uf0b7 OPM had challenges in post disaster handling and resettlement due to inadequate", "page": 232, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "priorities in the Department\u2019s work plan.", "metadata": {"headings": [{"headings_0": {"content": "resettlement of Internally Displaced Persons (IDPs) remained one of the unfunded", "page": 233, "level": 2}}, {"headings_1": {"content": "\uf0b7 OPM had challenges in post disaster handling and resettlement due to inadequate", "page": 232, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Gaps were noted in the existing legal framework as evidenced by absence of the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Gaps were noted in the existing legal framework as evidenced by absence of the", "page": 233, "level": 2}}, {"headings_1": {"content": "resettlement of Internally Displaced Persons (IDPs) remained one of the unfunded", "page": 233, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "National Disaster Preparedness and Management Act and Standard Operating", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Gaps were noted in the existing legal framework as evidenced by absence of the", "page": 233, "level": 2}}, {"headings_1": {"content": "resettlement of Internally Displaced Persons (IDPs) remained one of the unfunded", "page": 233, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Procedures for management of disasters. This activity was not prioritized by", "metadata": {"headings": [{"headings_0": {"content": "Procedures for management of disasters. This activity was not prioritized by", "page": 233, "level": 2}}, {"headings_1": {"content": "\uf0b7 Gaps were noted in the existing legal framework as evidenced by absence of the", "page": 233, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "management.", "metadata": {"headings": [{"headings_0": {"content": "Procedures for management of disasters. This activity was not prioritized by", "page": 233, "level": 2}}, {"headings_1": {"content": "\uf0b7 Gaps were noted in the existing legal framework as evidenced by absence of the", "page": 233, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 233, "level": 3}}, {"headings_1": {"content": "Procedures for management of disasters. This activity was not prioritized by", "page": 233, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In order to address the challenges identified, OPM should prioritize risk profiling and mapping, operationalize the Disaster Risk Management plan which provides for funding", "metadata": {"headings": [{"headings_0": {"content": "In order to address the challenges identified, OPM should prioritize risk profiling and mapping, operationalize the Disaster Risk Management plan which provides for funding", "page": 233, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 233, "level": 3}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "for disaster management, recruitment of personnel, develop strategies on ensuring that there are functional early warning systems especially in the disaster-prone districts, develop a maintenance plan for the existing equipment as well as enhance coordination with other stakeholders.", "metadata": {"headings": [{"headings_0": {"content": "In order to address the challenges identified, OPM should prioritize risk profiling and mapping, operationalize the Disaster Risk Management plan which provides for funding", "page": 233, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 233, "level": 3}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3.11. Value for Money Audit on Management of Revenue by KCCA", "metadata": {"headings": [{"headings_0": {"content": "4.3.11. Value for Money Audit on Management of Revenue by KCCA", "page": 233, "level": 3}}, {"headings_1": {"content": "In order to address the challenges identified, OPM should prioritize risk profiling and mapping, operationalize the Disaster Risk Management plan which provides for funding", "page": 233, "level": 4}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Article 152 of the Constitution mandates Kampala Capital City Authority (KCCA) to levy,", "metadata": {"headings": [{"headings_0": {"content": "Article 152 of the Constitution mandates Kampala Capital City Authority (KCCA) to levy,", "page": 233, "level": 2}}, {"headings_1": {"content": "4.3.11. Value for Money Audit on Management of Revenue by KCCA", "page": 233, "level": 3}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "charge, collect and appropriate fees and taxes.", "metadata": {"headings": [{"headings_0": {"content": "Article 152 of the Constitution mandates Kampala Capital City Authority (KCCA) to levy,", "page": 233, "level": 2}}, {"headings_1": {"content": "4.3.11. Value for Money Audit on Management of Revenue by KCCA", "page": 233, "level": 3}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "I undertook an audit to assess the performance of the Authority in regard to revenue", "metadata": {"headings": [{"headings_0": {"content": "I undertook an audit to assess the performance of the Authority in regard to revenue", "page": 233, "level": 2}}, {"headings_1": {"content": "Article 152 of the Constitution mandates Kampala Capital City Authority (KCCA) to levy,", "page": 233, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "management and below are a summary of my observations;", "metadata": {"headings": [{"headings_0": {"content": "I undertook an audit to assess the performance of the Authority in regard to revenue", "page": 233, "level": 2}}, {"headings_1": {"content": "Article 152 of the Constitution mandates Kampala Capital City Authority (KCCA) to levy,", "page": 233, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The revenue targets used by the Authority were not reflective of the actual capacity of the Authority to mobilise revenue. The Authority uses revenue budgets set by MoFPED which are usually lower than the Authority\u2019s internally generated targets. This hinders the authority from achieving its revenue collection potential.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The revenue targets used by the Authority were not reflective of the actual capacity of the Authority to mobilise revenue. The Authority uses revenue budgets set by MoFPED which are usually lower than the Authority\u2019s internally generated targets. This hinders the authority from achieving its revenue collection potential.", "page": 233, "level": 4}}, {"headings_1": {"content": "I undertook an audit to assess the performance of the Authority in regard to revenue", "page": 233, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 The Authority performed below the set revenue targets for all the sampled revenue", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Authority performed below the set revenue targets for all the sampled revenue", "page": 233, "level": 2}}, {"headings_1": {"content": "\uf0b7 The revenue targets used by the Authority were not reflective of the actual capacity of the Authority to mobilise revenue. The Authority uses revenue budgets set by MoFPED which are usually lower than the Authority\u2019s internally generated targets. This hinders the authority from achieving its revenue collection potential.", "page": 233, "level": 4}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "sources. Performance of the various sources was below the set targets with shortfalls ranging between 4% and 17% of the target. The underperformance was attributed to understaffing at the revenue directorate, insufficient transport resources for revenue mobilization, and gaps within the existing legal framework.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Authority performed below the set revenue targets for all the sampled revenue", "page": 233, "level": 2}}, {"headings_1": {"content": "\uf0b7 The revenue targets used by the Authority were not reflective of the actual capacity of the Authority to mobilise revenue. The Authority uses revenue budgets set by MoFPED which are usually lower than the Authority\u2019s internally generated targets. This hinders the authority from achieving its revenue collection potential.", "page": 233, "level": 4}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The Authority\u2019s revenue arrears have continued to increase over the years. The arrears increased by 86% in the Financial Years 2018/2019 and 82% between FY 2019/2020 to FY 2021/2022. I noted that the annual recovery targets set by the Authority were low compared to the receivables and even the low targets were not met.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Authority\u2019s revenue arrears have continued to increase over the years. The arrears increased by 86% in the Financial Years 2018/2019 and 82% between FY 2019/2020 to FY 2021/2022. I noted that the annual recovery targets set by the Authority were low compared to the receivables and even the low targets were not met.", "page": 233, "level": 4}}, {"headings_1": {"content": "\uf0b7 The Authority performed below the set revenue targets for all the sampled revenue", "page": 233, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that realistic revenue targets are set to", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that realistic revenue targets are set to", "page": 233, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Authority\u2019s revenue arrears have continued to increase over the years. The arrears increased by 86% in the Financial Years 2018/2019 and 82% between FY 2019/2020 to FY 2021/2022. I noted that the annual recovery targets set by the Authority were low compared to the receivables and even the low targets were not met.", "page": 233, "level": 4}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "realise the Authority\u2019s potential to collect revenue. In addition, the Directorate of revenue collection should be facilitated to enhance its capacity to mobilise and collect", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that realistic revenue targets are set to", "page": 233, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Authority\u2019s revenue arrears have continued to increase over the years. The arrears increased by 86% in the Financial Years 2018/2019 and 82% between FY 2019/2020 to FY 2021/2022. I noted that the annual recovery targets set by the Authority were low compared to the receivables and even the low targets were not met.", "page": 233, "level": 4}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the planned revenue. The Authority should develop a comprehensive strategy to", "metadata": {"headings": [{"headings_0": {"content": "the planned revenue. The Authority should develop a comprehensive strategy to", "page": 233, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that realistic revenue targets are set to", "page": 233, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "recover all receivables.", "metadata": {"headings": [{"headings_0": {"content": "the planned revenue. The Authority should develop a comprehensive strategy to", "page": 233, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that realistic revenue targets are set to", "page": 233, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3.12. Value for Money Audit on Implementation of development Plans by MDAs and LGs", "metadata": {"headings": [{"headings_0": {"content": "4.3.12. Value for Money Audit on Implementation of development Plans by MDAs and LGs", "page": 233, "level": 8}}, {"headings_1": {"content": "the planned revenue. The Authority should develop a comprehensive strategy to", "page": 233, "level": 2}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Planning is a decentralized function meaning it is undertaken by either the MDA or the LG with guidance from the National Planning Authority. Planning units are part of the structures in MDAs and LGs and they manage the planning process i.e. preparation of", "metadata": {"headings": [{"headings_0": {"content": "Planning is a decentralized function meaning it is undertaken by either the MDA or the LG with guidance from the National Planning Authority. Planning units are part of the structures in MDAs and LGs and they manage the planning process i.e. preparation of", "page": 233, "level": 4}}, {"headings_1": {"content": "4.3.12. Value for Money Audit on Implementation of development Plans by MDAs and LGs", "page": 233, "level": 8}}], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "216 \nplans, monitoring of activities and conducting of performance evaluations of implemented activities in respective entities.", "metadata": {"headings": [{"headings_0": {"content": "Planning is a decentralized function meaning it is undertaken by either the MDA or the LG with guidance from the National Planning Authority. Planning units are part of the structures in MDAs and LGs and they manage the planning process i.e. preparation of", "page": 233, "level": 4}}, {"headings_1": {"content": "4.3.12. Value for Money Audit on Implementation of development Plans by MDAs and LGs", "page": 233, "level": 8}}, [{"headings_0": {"content": "Planning is a decentralized function meaning it is undertaken by either the MDA or the LG with guidance from the National Planning Authority. Planning units are part of the structures in MDAs and LGs and they manage the planning process i.e. preparation of", "page": 233, "level": 4}}, {"headings_1": {"content": "4.3.12. Value for Money Audit on Implementation of development Plans by MDAs and LGs", "page": 233, "level": 8}}]], "page": 233, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "This study assessed whether Planning Units had prepared and monitored the", "metadata": {"headings": [{"headings_0": {"content": "This study assessed whether Planning Units had prepared and monitored the", "page": 234, "level": 2}}, {"headings_1": {"content": "Planning is a decentralized function meaning it is undertaken by either the MDA or the LG with guidance from the National Planning Authority. Planning units are part of the structures in MDAs and LGs and they manage the planning process i.e. preparation of", "page": 233, "level": 4}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "implementation of approved development plans.", "metadata": {"headings": [{"headings_0": {"content": "This study assessed whether Planning Units had prepared and monitored the", "page": 234, "level": 2}}, {"headings_1": {"content": "Planning is a decentralized function meaning it is undertaken by either the MDA or the LG with guidance from the National Planning Authority. Planning units are part of the structures in MDAs and LGs and they manage the planning process i.e. preparation of", "page": 233, "level": 4}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Below are some of the highlights of the study;", "metadata": {"headings": [{"headings_0": {"content": "Below are some of the highlights of the study;", "page": 234, "level": 2}}, {"headings_1": {"content": "This study assessed whether Planning Units had prepared and monitored the", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 I noted that 111 MDAs out of the 145 MDAs representing 77% had their", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 111 MDAs out of the 145 MDAs representing 77% had their", "page": 234, "level": 2}}, {"headings_1": {"content": "Below are some of the highlights of the study;", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "development plans approved as aligned to NDP III. A total of 83 out of the 176 LGs representing 47% had their development plans approved as aligned to NDP", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that 111 MDAs out of the 145 MDAs representing 77% had their", "page": 234, "level": 2}}, {"headings_1": {"content": "Below are some of the highlights of the study;", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "III. The failure to have development plans that are aligned to the NDP III was attributed to late approval of the NDP-III and late trainings for planners on how to prepare well aligned plans. Failure to have well aligned plans will affect the", "metadata": {"headings": [{"headings_0": {"content": "III. The failure to have development plans that are aligned to the NDP III was attributed to late approval of the NDP-III and late trainings for planners on how to prepare well aligned plans. Failure to have well aligned plans will affect the", "page": 234, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that 111 MDAs out of the 145 MDAs representing 77% had their", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "achievement of the NDP-III objectives.", "metadata": {"headings": [{"headings_0": {"content": "III. The failure to have development plans that are aligned to the NDP III was attributed to late approval of the NDP-III and late trainings for planners on how to prepare well aligned plans. Failure to have well aligned plans will affect the", "page": 234, "level": 4}}, {"headings_1": {"content": "\uf0b7 I noted that 111 MDAs out of the 145 MDAs representing 77% had their", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Planning units do not undertake consultations with stakeholders during the process", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Planning units do not undertake consultations with stakeholders during the process", "page": 234, "level": 2}}, {"headings_1": {"content": "III. The failure to have development plans that are aligned to the NDP III was attributed to late approval of the NDP-III and late trainings for planners on how to prepare well aligned plans. Failure to have well aligned plans will affect the", "page": 234, "level": 4}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of preparing development plans. The only engagements that are close to the consultations envisioned in the regulations are the budget conferences that are", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Planning units do not undertake consultations with stakeholders during the process", "page": 234, "level": 2}}, {"headings_1": {"content": "III. The failure to have development plans that are aligned to the NDP III was attributed to late approval of the NDP-III and late trainings for planners on how to prepare well aligned plans. Failure to have well aligned plans will affect the", "page": 234, "level": 4}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "conducted in the year preceding the preparation of the development plans. In the", "metadata": {"headings": [{"headings_0": {"content": "conducted in the year preceding the preparation of the development plans. In the", "page": 234, "level": 2}}, {"headings_1": {"content": "\uf0b7 Planning units do not undertake consultations with stakeholders during the process", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "case of MDAs, investments priorities were determined based on aspirations of top", "metadata": {"headings": [{"headings_0": {"content": "conducted in the year preceding the preparation of the development plans. In the", "page": 234, "level": 2}}, {"headings_1": {"content": "\uf0b7 Planning units do not undertake consultations with stakeholders during the process", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "management. This was attributed to lack of clarity by the planners on the", "metadata": {"headings": [{"headings_0": {"content": "management. This was attributed to lack of clarity by the planners on the", "page": 234, "level": 2}}, {"headings_1": {"content": "conducted in the year preceding the preparation of the development plans. In the", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "requirement to undertake detailed consultations at the time of preparing", "metadata": {"headings": [{"headings_0": {"content": "management. This was attributed to lack of clarity by the planners on the", "page": 234, "level": 2}}, {"headings_1": {"content": "conducted in the year preceding the preparation of the development plans. In the", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "development plans. This resulted into failure to prioritize citizen needs.", "metadata": {"headings": [{"headings_0": {"content": "development plans. This resulted into failure to prioritize citizen needs.", "page": 234, "level": 2}}, {"headings_1": {"content": "management. This was attributed to lack of clarity by the planners on the", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 There were challenges in aligning entity annual plans to the approved development plans. A sample of ninety (90) activities randomly selected from the annual plans", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were challenges in aligning entity annual plans to the approved development plans. A sample of ninety (90) activities randomly selected from the annual plans", "page": 234, "level": 4}}, {"headings_1": {"content": "development plans. This resulted into failure to prioritize citizen needs.", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of the sampled entities were traced to the approved development plans and it was observed that only thirty-three (33) activities representing 37% of the total population sampled could be traced back to the approved development plans. The misalignment of the annual budgets and development plans negates the purpose of preparing development budgets since annual priorities are not set from these development plans.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were challenges in aligning entity annual plans to the approved development plans. A sample of ninety (90) activities randomly selected from the annual plans", "page": 234, "level": 4}}, {"headings_1": {"content": "development plans. This resulted into failure to prioritize citizen needs.", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The study noted that the current monitoring undertaken by the planning entities", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The study noted that the current monitoring undertaken by the planning entities", "page": 234, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were challenges in aligning entity annual plans to the approved development plans. A sample of ninety (90) activities randomly selected from the annual plans", "page": 234, "level": 4}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "was un-satisfactory. The monitoring focuses usually on a few capital projects being implemented by the entities and is not regularly and consistently undertaken. In addition, none of the entities had clearly defined monitoring plans and none had", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The study noted that the current monitoring undertaken by the planning entities", "page": 234, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were challenges in aligning entity annual plans to the approved development plans. A sample of ninety (90) activities randomly selected from the annual plans", "page": 234, "level": 4}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "undertaken performance evaluations of prior and current development plans. This", "metadata": {"headings": [{"headings_0": {"content": "undertaken performance evaluations of prior and current development plans. This", "page": 234, "level": 2}}, {"headings_1": {"content": "\uf0b7 The study noted that the current monitoring undertaken by the planning entities", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "was attributed to; \no Lack of M&E officers \no Failure to train Planners well for M&E activities o", "metadata": {"headings": [{"headings_0": {"content": "undertaken performance evaluations of prior and current development plans. This", "page": 234, "level": 2}}, {"headings_1": {"content": "\uf0b7 The study noted that the current monitoring undertaken by the planning entities", "page": 234, "level": 2}}, [{"headings_0": {"content": "undertaken performance evaluations of prior and current development plans. This", "page": 234, "level": 2}}, {"headings_1": {"content": "\uf0b7 The study noted that the current monitoring undertaken by the planning entities", "page": 234, "level": 2}}]], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Lack of comprehensive baseline and performance data to support M& E", "metadata": {"headings": [{"headings_0": {"content": "Lack of comprehensive baseline and performance data to support M& E", "page": 234, "level": 2}}, {"headings_1": {"content": "undertaken performance evaluations of prior and current development plans. This", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "functions", "metadata": {"headings": [{"headings_0": {"content": "Lack of comprehensive baseline and performance data to support M& E", "page": 234, "level": 2}}, {"headings_1": {"content": "undertaken performance evaluations of prior and current development plans. This", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "o Lack of clear performance indicators and service delivery standards", "metadata": {"headings": [{"headings_0": {"content": "o Lack of clear performance indicators and service delivery standards", "page": 234, "level": 2}}, {"headings_1": {"content": "Lack of comprehensive baseline and performance data to support M& E", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In order to address the gaps identified, NPA should ensure that the NDPs are approved", "metadata": {"headings": [{"headings_0": {"content": "In order to address the gaps identified, NPA should ensure that the NDPs are approved", "page": 234, "level": 2}}, {"headings_1": {"content": "o Lack of clear performance indicators and service delivery standards", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "in time, undertake training and capacity building of planners to prepare well aligned", "metadata": {"headings": [{"headings_0": {"content": "In order to address the gaps identified, NPA should ensure that the NDPs are approved", "page": 234, "level": 2}}, {"headings_1": {"content": "o Lack of clear performance indicators and service delivery standards", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "plans. NPA should engage MoFPED to ensure that annual plans are aligned to the", "metadata": {"headings": [{"headings_0": {"content": "plans. NPA should engage MoFPED to ensure that annual plans are aligned to the", "page": 234, "level": 2}}, {"headings_1": {"content": "In order to address the gaps identified, NPA should ensure that the NDPs are approved", "page": 234, "level": 2}}], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "approved development plans. \nFurthermore, Accounting Officers should strengthen the M&E function. There is a need to put in place comprehensive systems to establish baselines, data collection and performance. \n217", "metadata": {"headings": [{"headings_0": {"content": "plans. NPA should engage MoFPED to ensure that annual plans are aligned to the", "page": 234, "level": 2}}, {"headings_1": {"content": "In order to address the gaps identified, NPA should ensure that the NDPs are approved", "page": 234, "level": 2}}, [{"headings_0": {"content": "plans. NPA should engage MoFPED to ensure that annual plans are aligned to the", "page": 234, "level": 2}}, {"headings_1": {"content": "In order to address the gaps identified, NPA should ensure that the NDPs are approved", "page": 234, "level": 2}}], [{"headings_0": {"content": "plans. NPA should engage MoFPED to ensure that annual plans are aligned to the", "page": 234, "level": 2}}, {"headings_1": {"content": "In order to address the gaps identified, NPA should ensure that the NDPs are approved", "page": 234, "level": 2}}]], "page": 234, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3.13. Value for Money Audit on Production of Agricultural Statistics by Ministry of Agriculture Animal Industry and Fisheries (MAAIF)", "metadata": {"headings": [{"headings_0": {"content": "4.3.13. Value for Money Audit on Production of Agricultural Statistics by Ministry of Agriculture Animal Industry and Fisheries (MAAIF)", "page": 235, "level": 8}}, {"headings_1": {"content": "plans. NPA should engage MoFPED to ensure that annual plans are aligned to the", "page": 234, "level": 2}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Agriculture is a key driver of Uganda\u2019s economy accounting for over 80% of", "metadata": {"headings": [{"headings_0": {"content": "Agriculture is a key driver of Uganda\u2019s economy accounting for over 80% of", "page": 235, "level": 2}}, {"headings_1": {"content": "4.3.13. Value for Money Audit on Production of Agricultural Statistics by Ministry of Agriculture Animal Industry and Fisheries (MAAIF)", "page": 235, "level": 8}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "employment, half (50%) of all exports, and one-quarter (25%) of Gross Domestic Product (GDP). The sector, therefore, requires timely, reliable, and good statistics to enable effective planning, monitoring and evaluation as well as investment, and reporting of business activities. To achieve this, the Ministry of Agriculture Animal", "metadata": {"headings": [{"headings_0": {"content": "Agriculture is a key driver of Uganda\u2019s economy accounting for over 80% of", "page": 235, "level": 2}}, {"headings_1": {"content": "4.3.13. Value for Money Audit on Production of Agricultural Statistics by Ministry of Agriculture Animal Industry and Fisheries (MAAIF)", "page": 235, "level": 8}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Industry and Fisheries (MAAIF) launched the Agricultural Sector Data Centre and", "metadata": {"headings": [{"headings_0": {"content": "Industry and Fisheries (MAAIF) launched the Agricultural Sector Data Centre and", "page": 235, "level": 2}}, {"headings_1": {"content": "Agriculture is a key driver of Uganda\u2019s economy accounting for over 80% of", "page": 235, "level": 2}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "National Food and Agricultural Statistics System (NFASS) in 2015 to harmonise the", "metadata": {"headings": [{"headings_0": {"content": "Industry and Fisheries (MAAIF) launched the Agricultural Sector Data Centre and", "page": 235, "level": 2}}, {"headings_1": {"content": "Agriculture is a key driver of Uganda\u2019s economy accounting for over 80% of", "page": 235, "level": 2}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "production of agricultural statistics in Uganda. The System aimed to ensure that data", "metadata": {"headings": [{"headings_0": {"content": "production of agricultural statistics in Uganda. The System aimed to ensure that data", "page": 235, "level": 2}}, {"headings_1": {"content": "Industry and Fisheries (MAAIF) launched the Agricultural Sector Data Centre and", "page": 235, "level": 2}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "related to the agricultural sector is accurate, timely, consistent, disaggregated and", "metadata": {"headings": [{"headings_0": {"content": "production of agricultural statistics in Uganda. The System aimed to ensure that data", "page": 235, "level": 2}}, {"headings_1": {"content": "Industry and Fisheries (MAAIF) launched the Agricultural Sector Data Centre and", "page": 235, "level": 2}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "accessible to facilitate planning and decision-making in MAAIF, other Ministries,", "metadata": {"headings": [{"headings_0": {"content": "accessible to facilitate planning and decision-making in MAAIF, other Ministries,", "page": 235, "level": 2}}, {"headings_1": {"content": "production of agricultural statistics in Uganda. The System aimed to ensure that data", "page": 235, "level": 2}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Departments and Agencies, and Local Governments as well as facilitating private sector investment decisions. \nThis audit sought to assess whether Agricultural Statistics produced by MAAIF through", "metadata": {"headings": [{"headings_0": {"content": "accessible to facilitate planning and decision-making in MAAIF, other Ministries,", "page": 235, "level": 2}}, {"headings_1": {"content": "production of agricultural statistics in Uganda. The System aimed to ensure that data", "page": 235, "level": 2}}, [{"headings_0": {"content": "accessible to facilitate planning and decision-making in MAAIF, other Ministries,", "page": 235, "level": 2}}, {"headings_1": {"content": "production of agricultural statistics in Uganda. The System aimed to ensure that data", "page": 235, "level": 2}}]], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the National Food and Agricultural Statistics System (NFASS) are Relevant, Accurate, Reliable, Timely and Accessible for proper planning, decision making and policy", "metadata": {"headings": [{"headings_0": {"content": "the National Food and Agricultural Statistics System (NFASS) are Relevant, Accurate, Reliable, Timely and Accessible for proper planning, decision making and policy", "page": 235, "level": 4}}, {"headings_1": {"content": "accessible to facilitate planning and decision-making in MAAIF, other Ministries,", "page": 235, "level": 2}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "formulation. Below are key findings and conclusions.", "metadata": {"headings": [{"headings_0": {"content": "the National Food and Agricultural Statistics System (NFASS) are Relevant, Accurate, Reliable, Timely and Accessible for proper planning, decision making and policy", "page": 235, "level": 4}}, {"headings_1": {"content": "accessible to facilitate planning and decision-making in MAAIF, other Ministries,", "page": 235, "level": 2}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "i. Status of Implementation of the National Food and Agricultural Statistics System (NFASS) Project", "metadata": {"headings": [{"headings_0": {"content": "i. Status of Implementation of the National Food and Agricultural Statistics System (NFASS) Project", "page": 235, "level": 8}}, {"headings_1": {"content": "the National Food and Agricultural Statistics System (NFASS) are Relevant, Accurate, Reliable, Timely and Accessible for proper planning, decision making and policy", "page": 235, "level": 4}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 235, "level": 2}}, {"headings_1": {"content": "i. Status of Implementation of the National Food and Agricultural Statistics System (NFASS) Project", "page": 235, "level": 8}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Component 1: National Agricultural Data Centre", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 235, "level": 2}}, {"headings_1": {"content": "i. Status of Implementation of the National Food and Agricultural Statistics System (NFASS) Project", "page": 235, "level": 8}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Underutilized data Centre: It was noted that the data centre was not being utilized in the processing and analysis of data from MDAs, LGs, and MAAIF", "metadata": {"headings": [{"headings_0": {"content": "Underutilized data Centre: It was noted that the data centre was not being utilized in the processing and analysis of data from MDAs, LGs, and MAAIF", "page": 235, "level": 4}}, {"headings_1": {"content": "a)", "page": 235, "level": 2}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "departments on a day-to-day basis as envisaged at project inception despite being fully equipped. The Ministry, therefore, did not produce any monthly or seasonal statistical products for the duration of operation of the data centre,", "metadata": {"headings": [{"headings_0": {"content": "Underutilized data Centre: It was noted that the data centre was not being utilized in the processing and analysis of data from MDAs, LGs, and MAAIF", "page": 235, "level": 4}}, {"headings_1": {"content": "a)", "page": 235, "level": 2}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "that is, 2015/16 to 2021/22.", "metadata": {"headings": [{"headings_0": {"content": "that is, 2015/16 to 2021/22.", "page": 235, "level": 2}}, {"headings_1": {"content": "Underutilized data Centre: It was noted that the data centre was not being utilized in the processing and analysis of data from MDAs, LGs, and MAAIF", "page": 235, "level": 4}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Non-functional TEEAL library: The TEEAL Library was not functional and could not be accessed by potential users. This was attributed to the expiry of", "metadata": {"headings": [{"headings_0": {"content": "Non-functional TEEAL library: The TEEAL Library was not functional and could not be accessed by potential users. This was attributed to the expiry of", "page": 235, "level": 4}}, {"headings_1": {"content": "that is, 2015/16 to 2021/22.", "page": 235, "level": 2}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the software license which the Ministry had not renewed following its initial purchase. Whereas the TEEAL library which was run by Cornell University was", "metadata": {"headings": [{"headings_0": {"content": "Non-functional TEEAL library: The TEEAL Library was not functional and could not be accessed by potential users. This was attributed to the expiry of", "page": 235, "level": 4}}, {"headings_1": {"content": "that is, 2015/16 to 2021/22.", "page": 235, "level": 2}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "discontinued in 2018, MAAIF did not seek alternative agricultural libraries to support agricultural research and access to statistical resources. This deprives", "metadata": {"headings": [{"headings_0": {"content": "discontinued in 2018, MAAIF did not seek alternative agricultural libraries to support agricultural research and access to statistical resources. This deprives", "page": 235, "level": 4}}, {"headings_1": {"content": "Non-functional TEEAL library: The TEEAL Library was not functional and could not be accessed by potential users. This was attributed to the expiry of", "page": 235, "level": 4}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "users of vital information that could be utilized for research, planning, and decision-making. \nDigital linkages not established to the Data Sources: Interviews with staff from the departments of Fisheries, Crop and Livestock revealed that most of the administrative data collected is still paper-based and not digitized into comprehensive data sources.", "metadata": {"headings": [{"headings_0": {"content": "discontinued in 2018, MAAIF did not seek alternative agricultural libraries to support agricultural research and access to statistical resources. This deprives", "page": 235, "level": 4}}, {"headings_1": {"content": "Non-functional TEEAL library: The TEEAL Library was not functional and could not be accessed by potential users. This was attributed to the expiry of", "page": 235, "level": 4}}, [{"headings_0": {"content": "discontinued in 2018, MAAIF did not seek alternative agricultural libraries to support agricultural research and access to statistical resources. This deprives", "page": 235, "level": 4}}, {"headings_1": {"content": "Non-functional TEEAL library: The TEEAL Library was not functional and could not be accessed by potential users. This was attributed to the expiry of", "page": 235, "level": 4}}]], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Component 2: Institutional Data Module", "metadata": {"headings": [{"headings_0": {"content": "b) Component 2: Institutional Data Module", "page": 235, "level": 4}}, {"headings_1": {"content": "discontinued in 2018, MAAIF did not seek alternative agricultural libraries to support agricultural research and access to statistical resources. This deprives", "page": 235, "level": 4}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Communication linkages between staff at the data centre and MDA\u2019s:", "metadata": {"headings": [{"headings_0": {"content": "Communication linkages between staff at the data centre and MDA\u2019s:", "page": 235, "level": 3}}, {"headings_1": {"content": "b) Component 2: Institutional Data Module", "page": 235, "level": 4}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I noted that, following the closure of the project in FY 2019/20, and the expiry of NFASS Project staff contracts, MAAIF had not designated specific staff", "metadata": {"headings": [{"headings_0": {"content": "I noted that, following the closure of the project in FY 2019/20, and the expiry of NFASS Project staff contracts, MAAIF had not designated specific staff", "page": 235, "level": 4}}, {"headings_1": {"content": "Communication linkages between staff at the data centre and MDA\u2019s:", "page": 235, "level": 3}}], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "218 \nmembers to the data centre and as such the data centre had remained idle over the period 2020/21-2021/22. \nData and information transfer protocols: Through system inspection and", "metadata": {"headings": [{"headings_0": {"content": "I noted that, following the closure of the project in FY 2019/20, and the expiry of NFASS Project staff contracts, MAAIF had not designated specific staff", "page": 235, "level": 4}}, {"headings_1": {"content": "Communication linkages between staff at the data centre and MDA\u2019s:", "page": 235, "level": 3}}, [{"headings_0": {"content": "I noted that, following the closure of the project in FY 2019/20, and the expiry of NFASS Project staff contracts, MAAIF had not designated specific staff", "page": 235, "level": 4}}, {"headings_1": {"content": "Communication linkages between staff at the data centre and MDA\u2019s:", "page": 235, "level": 3}}], [{"headings_0": {"content": "I noted that, following the closure of the project in FY 2019/20, and the expiry of NFASS Project staff contracts, MAAIF had not designated specific staff", "page": 235, "level": 4}}, {"headings_1": {"content": "Communication linkages between staff at the data centre and MDA\u2019s:", "page": 235, "level": 3}}]], "page": 235, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "interviews, it was noted that the Agricultural Statistics Division failed to", "metadata": {"headings": [{"headings_0": {"content": "interviews, it was noted that the Agricultural Statistics Division failed to", "page": 236, "level": 2}}, {"headings_1": {"content": "I noted that, following the closure of the project in FY 2019/20, and the expiry of NFASS Project staff contracts, MAAIF had not designated specific staff", "page": 235, "level": 4}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "establish data and information transfer protocols which limited the flow of data", "metadata": {"headings": [{"headings_0": {"content": "interviews, it was noted that the Agricultural Statistics Division failed to", "page": 236, "level": 2}}, {"headings_1": {"content": "I noted that, following the closure of the project in FY 2019/20, and the expiry of NFASS Project staff contracts, MAAIF had not designated specific staff", "page": 235, "level": 4}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "between the various institutions and the data centre. It was attributed to the inadequate coordination between MAAIF and the respective MDA\u2019s.", "metadata": {"headings": [{"headings_0": {"content": "between the various institutions and the data centre. It was attributed to the inadequate coordination between MAAIF and the respective MDA\u2019s.", "page": 236, "level": 4}}, {"headings_1": {"content": "interviews, it was noted that the Agricultural Statistics Division failed to", "page": 236, "level": 2}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "c) Component 3: Routine Agricultural Administrative Data Reporting System (RAADRS)", "metadata": {"headings": [{"headings_0": {"content": "c) Component 3: Routine Agricultural Administrative Data Reporting System (RAADRS)", "page": 236, "level": 4}}, {"headings_1": {"content": "between the various institutions and the data centre. It was attributed to the inadequate coordination between MAAIF and the respective MDA\u2019s.", "page": 236, "level": 4}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "It was noted that the Division had conducted training of agricultural extension workers in 24 out of the 112 districts in the country as of FY 2017/18 citing limited funding. However, the audit observed that UGX 1.95Bn of NFASS funds that would have otherwise been used to train extension staff in all the districts", "metadata": {"headings": [{"headings_0": {"content": "c) Component 3: Routine Agricultural Administrative Data Reporting System (RAADRS)", "page": 236, "level": 4}}, {"headings_1": {"content": "between the various institutions and the data centre. It was attributed to the inadequate coordination between MAAIF and the respective MDA\u2019s.", "page": 236, "level": 4}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "were diverted to the Joint Agricultural Sector Annual Review (JASAR) between 2016/17-2019/20.", "metadata": {"headings": [{"headings_0": {"content": "were diverted to the Joint Agricultural Sector Annual Review (JASAR) between 2016/17-2019/20.", "page": 236, "level": 4}}, {"headings_1": {"content": "c) Component 3: Routine Agricultural Administrative Data Reporting System (RAADRS)", "page": 236, "level": 4}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "d) NFASS Pilot study \nData collection from the Sampled Farmers: A pilot study was undertaken", "metadata": {"headings": [{"headings_0": {"content": "were diverted to the Joint Agricultural Sector Annual Review (JASAR) between 2016/17-2019/20.", "page": 236, "level": 4}}, {"headings_1": {"content": "c) Component 3: Routine Agricultural Administrative Data Reporting System (RAADRS)", "page": 236, "level": 4}}, [{"headings_0": {"content": "were diverted to the Joint Agricultural Sector Annual Review (JASAR) between 2016/17-2019/20.", "page": 236, "level": 4}}, {"headings_1": {"content": "c) Component 3: Routine Agricultural Administrative Data Reporting System (RAADRS)", "page": 236, "level": 4}}]], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "without pre-testing the enterprise data collection tools. Additionally, it was", "metadata": {"headings": [{"headings_0": {"content": "without pre-testing the enterprise data collection tools. Additionally, it was", "page": 236, "level": 2}}, {"headings_1": {"content": "were diverted to the Joint Agricultural Sector Annual Review (JASAR) between 2016/17-2019/20.", "page": 236, "level": 4}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "noted that, data collected with the enterprise tools in 2019/20 was uploaded to the system (back end) however, at the time of the audit, the data was still in", "metadata": {"headings": [{"headings_0": {"content": "without pre-testing the enterprise data collection tools. Additionally, it was", "page": 236, "level": 2}}, {"headings_1": {"content": "were diverted to the Joint Agricultural Sector Annual Review (JASAR) between 2016/17-2019/20.", "page": 236, "level": 4}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "its raw form, not validated, and therefore not analysed. As a result, the Routine", "metadata": {"headings": [{"headings_0": {"content": "its raw form, not validated, and therefore not analysed. As a result, the Routine", "page": 236, "level": 2}}, {"headings_1": {"content": "without pre-testing the enterprise data collection tools. Additionally, it was", "page": 236, "level": 2}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "data collection from farmers has not taken off.", "metadata": {"headings": [{"headings_0": {"content": "its raw form, not validated, and therefore not analysed. As a result, the Routine", "page": 236, "level": 2}}, {"headings_1": {"content": "without pre-testing the enterprise data collection tools. Additionally, it was", "page": 236, "level": 2}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Data quality on NFASS: It was noted that the data presented on the NFASS", "metadata": {"headings": [{"headings_0": {"content": "Data quality on NFASS: It was noted that the data presented on the NFASS", "page": 236, "level": 2}}, {"headings_1": {"content": "its raw form, not validated, and therefore not analysed. As a result, the Routine", "page": 236, "level": 2}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "website in form of graphs and figures lack attributes of good statistics presentation such as completeness, comprehensiveness, interpretability, coherence and comparability.", "metadata": {"headings": [{"headings_0": {"content": "Data quality on NFASS: It was noted that the data presented on the NFASS", "page": 236, "level": 2}}, {"headings_1": {"content": "its raw form, not validated, and therefore not analysed. As a result, the Routine", "page": 236, "level": 2}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ii. Accuracy and Reliability of Agricultural Statistics Produced by the NFASS", "metadata": {"headings": [{"headings_0": {"content": "ii. Accuracy and Reliability of Agricultural Statistics Produced by the NFASS", "page": 236, "level": 1}}, {"headings_1": {"content": "Data quality on NFASS: It was noted that the data presented on the NFASS", "page": 236, "level": 2}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Validation of source data, intermediate results and statistical", "metadata": {"headings": [{"headings_0": {"content": "ii. Accuracy and Reliability of Agricultural Statistics Produced by the NFASS", "page": 236, "level": 1}}, {"headings_1": {"content": "Data quality on NFASS: It was noted that the data presented on the NFASS", "page": 236, "level": 2}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "outputs: The Audit noted that the statisticians at the Ministry had not", "metadata": {"headings": [{"headings_0": {"content": "outputs: The Audit noted that the statisticians at the Ministry had not", "page": 236, "level": 2}}, {"headings_1": {"content": "ii. Accuracy and Reliability of Agricultural Statistics Produced by the NFASS", "page": 236, "level": 1}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "maintained an audit trail of any changes that were made to the data during the data processing. Interviews with the DPOs further revealed that they were not", "metadata": {"headings": [{"headings_0": {"content": "outputs: The Audit noted that the statisticians at the Ministry had not", "page": 236, "level": 2}}, {"headings_1": {"content": "ii. Accuracy and Reliability of Agricultural Statistics Produced by the NFASS", "page": 236, "level": 1}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "involved in the validation of data because it was collected using CAPI and", "metadata": {"headings": [{"headings_0": {"content": "involved in the validation of data because it was collected using CAPI and", "page": 236, "level": 2}}, {"headings_1": {"content": "outputs: The Audit noted that the statisticians at the Ministry had not", "page": 236, "level": 2}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "submitted directly to MAAIF.", "metadata": {"headings": [{"headings_0": {"content": "involved in the validation of data because it was collected using CAPI and", "page": 236, "level": 2}}, {"headings_1": {"content": "outputs: The Audit noted that the statisticians at the Ministry had not", "page": 236, "level": 2}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 236, "level": 2}}, {"headings_1": {"content": "involved in the validation of data because it was collected using CAPI and", "page": 236, "level": 2}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Measure and systematically document sampling and non-sampling", "metadata": {"headings": [{"headings_0": {"content": "Measure and systematically document sampling and non-sampling", "page": 236, "level": 3}}, {"headings_1": {"content": "b)", "page": 236, "level": 2}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "errors: The Ministry piloted the enterprise tools in 5 districts; however, it did", "metadata": {"headings": [{"headings_0": {"content": "errors: The Ministry piloted the enterprise tools in 5 districts; however, it did", "page": 236, "level": 2}}, {"headings_1": {"content": "Measure and systematically document sampling and non-sampling", "page": 236, "level": 3}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "not produce a report for the pilot highlighting the challenges identified and the sampling and non-sampling errors identified to guide in the rollout to other districts. Lack of quality control practices risks the credibility of the data produced by the entire system.", "metadata": {"headings": [{"headings_0": {"content": "errors: The Ministry piloted the enterprise tools in 5 districts; however, it did", "page": 236, "level": 2}}, {"headings_1": {"content": "Measure and systematically document sampling and non-sampling", "page": 236, "level": 3}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iii. Timeliness of Agricultural Statistics Produced by the NFASS", "metadata": {"headings": [{"headings_0": {"content": "iii. Timeliness of Agricultural Statistics Produced by the NFASS", "page": 236, "level": 1}}, {"headings_1": {"content": "errors: The Ministry piloted the enterprise tools in 5 districts; however, it did", "page": 236, "level": 2}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The audit noted that, the statistics available on the NFASS website relate to data collected during the farmer\u2019s registration exercise conducted in 2018. Although, MAAIF", "metadata": {"headings": [{"headings_0": {"content": "The audit noted that, the statistics available on the NFASS website relate to data collected during the farmer\u2019s registration exercise conducted in 2018. Although, MAAIF", "page": 236, "level": 4}}, {"headings_1": {"content": "iii. Timeliness of Agricultural Statistics Produced by the NFASS", "page": 236, "level": 1}}], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "219 \nsubsequently piloted the data collection tools in 5 districts in 2019, the results of this exercise had not been published by the time of the audit.", "metadata": {"headings": [{"headings_0": {"content": "The audit noted that, the statistics available on the NFASS website relate to data collected during the farmer\u2019s registration exercise conducted in 2018. Although, MAAIF", "page": 236, "level": 4}}, {"headings_1": {"content": "iii. Timeliness of Agricultural Statistics Produced by the NFASS", "page": 236, "level": 1}}, [{"headings_0": {"content": "The audit noted that, the statistics available on the NFASS website relate to data collected during the farmer\u2019s registration exercise conducted in 2018. Although, MAAIF", "page": 236, "level": 4}}, {"headings_1": {"content": "iii. Timeliness of Agricultural Statistics Produced by the NFASS", "page": 236, "level": 1}}]], "page": 236, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The audit noted that the Agricultural Sector Statistics Committee (ASSC) held two (2) coordination meetings, out of a possible Twelve (12). It was also noted that in FY", "metadata": {"headings": [{"headings_0": {"content": "The audit noted that the Agricultural Sector Statistics Committee (ASSC) held two (2) coordination meetings, out of a possible Twelve (12). It was also noted that in FY", "page": 237, "level": 4}}, {"headings_1": {"content": "The audit noted that, the statistics available on the NFASS website relate to data collected during the farmer\u2019s registration exercise conducted in 2018. Although, MAAIF", "page": 236, "level": 4}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2018/19, only three (3) of the seven (7) semi-autonomous agencies attended the", "metadata": {"headings": [{"headings_0": {"content": "The audit noted that the Agricultural Sector Statistics Committee (ASSC) held two (2) coordination meetings, out of a possible Twelve (12). It was also noted that in FY", "page": 237, "level": 4}}, {"headings_1": {"content": "The audit noted that, the statistics available on the NFASS website relate to data collected during the farmer\u2019s registration exercise conducted in 2018. Although, MAAIF", "page": 236, "level": 4}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "meetings, while in FY 2020/21, four (4) of the Seven (7) semi-autonomous agencies", "metadata": {"headings": [{"headings_0": {"content": "meetings, while in FY 2020/21, four (4) of the Seven (7) semi-autonomous agencies", "page": 237, "level": 2}}, {"headings_1": {"content": "The audit noted that the Agricultural Sector Statistics Committee (ASSC) held two (2) coordination meetings, out of a possible Twelve (12). It was also noted that in FY", "page": 237, "level": 4}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "attended the meeting.", "metadata": {"headings": [{"headings_0": {"content": "meetings, while in FY 2020/21, four (4) of the Seven (7) semi-autonomous agencies", "page": 237, "level": 2}}, {"headings_1": {"content": "The audit noted that the Agricultural Sector Statistics Committee (ASSC) held two (2) coordination meetings, out of a possible Twelve (12). It was also noted that in FY", "page": 237, "level": 4}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iv. To ascertain whether the statistics produced and disseminated by the NFASS meet the current and/or emerging needs of stakeholders and users of agricultural statistics.", "metadata": {"headings": [{"headings_0": {"content": "iv. To ascertain whether the statistics produced and disseminated by the NFASS meet the current and/or emerging needs of stakeholders and users of agricultural statistics.", "page": 237, "level": 8}}, {"headings_1": {"content": "meetings, while in FY 2020/21, four (4) of the Seven (7) semi-autonomous agencies", "page": 237, "level": 2}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Stakeholder Consultation. The audit noted that key stakeholders like the farmers under the Uganda National Farmers\u2019 Federation, Uganda Meteorological Authority, Uganda Revenue Authority, Bank of Uganda among others were not", "metadata": {"headings": [{"headings_0": {"content": "a) Stakeholder Consultation. The audit noted that key stakeholders like the farmers under the Uganda National Farmers\u2019 Federation, Uganda Meteorological Authority, Uganda Revenue Authority, Bank of Uganda among others were not", "page": 237, "level": 4}}, {"headings_1": {"content": "iv. To ascertain whether the statistics produced and disseminated by the NFASS meet the current and/or emerging needs of stakeholders and users of agricultural statistics.", "page": 237, "level": 8}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "consulted.", "metadata": {"headings": [{"headings_0": {"content": "a) Stakeholder Consultation. The audit noted that key stakeholders like the farmers under the Uganda National Farmers\u2019 Federation, Uganda Meteorological Authority, Uganda Revenue Authority, Bank of Uganda among others were not", "page": 237, "level": 4}}, {"headings_1": {"content": "iv. To ascertain whether the statistics produced and disseminated by the NFASS meet the current and/or emerging needs of stakeholders and users of agricultural statistics.", "page": 237, "level": 8}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "b) Emerging needs of Stakeholders. Audit observed that the Ministry generated", "metadata": {"headings": [{"headings_0": {"content": "b) Emerging needs of Stakeholders. Audit observed that the Ministry generated", "page": 237, "level": 2}}, {"headings_1": {"content": "a) Stakeholder Consultation. The audit noted that key stakeholders like the farmers under the Uganda National Farmers\u2019 Federation, Uganda Meteorological Authority, Uganda Revenue Authority, Bank of Uganda among others were not", "page": 237, "level": 4}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "only production data for 17 key commodities but excluded market and weather data and analysis which is considered key information to support farm production and marketing. \nc) Dissemination of Agricultural Statistics \n", "metadata": {"headings": [{"headings_0": {"content": "b) Emerging needs of Stakeholders. Audit observed that the Ministry generated", "page": 237, "level": 2}}, {"headings_1": {"content": "a) Stakeholder Consultation. The audit noted that key stakeholders like the farmers under the Uganda National Farmers\u2019 Federation, Uganda Meteorological Authority, Uganda Revenue Authority, Bank of Uganda among others were not", "page": 237, "level": 4}}, [{"headings_0": {"content": "b) Emerging needs of Stakeholders. Audit observed that the Ministry generated", "page": 237, "level": 2}}, {"headings_1": {"content": "a) Stakeholder Consultation. The audit noted that key stakeholders like the farmers under the Uganda National Farmers\u2019 Federation, Uganda Meteorological Authority, Uganda Revenue Authority, Bank of Uganda among others were not", "page": 237, "level": 4}}], [{"headings_0": {"content": "b) Emerging needs of Stakeholders. Audit observed that the Ministry generated", "page": 237, "level": 2}}, {"headings_1": {"content": "a) Stakeholder Consultation. The audit noted that key stakeholders like the farmers under the Uganda National Farmers\u2019 Federation, Uganda Meteorological Authority, Uganda Revenue Authority, Bank of Uganda among others were not", "page": 237, "level": 4}}]], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Lack of an Agricultural Statistics Dissemination Strategy. The MAAIF MPS for FY 2015/16, stated as part of prior year achievements (2014/15), that a draft statistics dissemination strategy had been", "metadata": {"headings": [{"headings_0": {"content": "b) Emerging needs of Stakeholders. Audit observed that the Ministry generated", "page": 237, "level": 2}}, {"headings_1": {"content": "a) Stakeholder Consultation. The audit noted that key stakeholders like the farmers under the Uganda National Farmers\u2019 Federation, Uganda Meteorological Authority, Uganda Revenue Authority, Bank of Uganda among others were not", "page": 237, "level": 4}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "developed. However, MAAIF did not avail the draft and/or the approved", "metadata": {"headings": [{"headings_0": {"content": "developed. However, MAAIF did not avail the draft and/or the approved", "page": 237, "level": 2}}, {"headings_1": {"content": "b) Emerging needs of Stakeholders. Audit observed that the Ministry generated", "page": 237, "level": 2}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "statistics dissemination strategy for audit. As a result, there is no guidance provided by the ministry to agencies producing agricultural statistics.", "metadata": {"headings": [{"headings_0": {"content": "developed. However, MAAIF did not avail the draft and/or the approved", "page": 237, "level": 2}}, {"headings_1": {"content": "b) Emerging needs of Stakeholders. Audit observed that the Ministry generated", "page": 237, "level": 2}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Limited dissemination mechanisms. I noted that MAAIF and sector agencies disseminate statistics through the MAAIF statistical abstract and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Limited dissemination mechanisms. I noted that MAAIF and sector agencies disseminate statistics through the MAAIF statistical abstract and", "page": 237, "level": 4}}, {"headings_1": {"content": "developed. However, MAAIF did not avail the draft and/or the approved", "page": 237, "level": 2}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "also through their respective websites for access by the different", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Limited dissemination mechanisms. I noted that MAAIF and sector agencies disseminate statistics through the MAAIF statistical abstract and", "page": 237, "level": 4}}, {"headings_1": {"content": "developed. However, MAAIF did not avail the draft and/or the approved", "page": 237, "level": 2}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "stakeholders. However, only 5 % of the people in rural areas and 21% of the people in urban areas have access to the internet. In addition, only", "metadata": {"headings": [{"headings_0": {"content": "stakeholders. However, only 5 % of the people in rural areas and 21% of the people in urban areas have access to the internet. In addition, only", "page": 237, "level": 4}}, {"headings_1": {"content": "\uf0b7 Limited dissemination mechanisms. I noted that MAAIF and sector agencies disseminate statistics through the MAAIF statistical abstract and", "page": 237, "level": 4}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "13% of persons aged 15 years and above were aware of any or some", "metadata": {"headings": [{"headings_0": {"content": "stakeholders. However, only 5 % of the people in rural areas and 21% of the people in urban areas have access to the internet. In addition, only", "page": 237, "level": 4}}, {"headings_1": {"content": "\uf0b7 Limited dissemination mechanisms. I noted that MAAIF and sector agencies disseminate statistics through the MAAIF statistical abstract and", "page": 237, "level": 4}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Government online services available irrespective of whether they had used", "metadata": {"headings": [{"headings_0": {"content": "Government online services available irrespective of whether they had used", "page": 237, "level": 2}}, {"headings_1": {"content": "stakeholders. However, only 5 % of the people in rural areas and 21% of the people in urban areas have access to the internet. In addition, only", "page": 237, "level": 4}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the internet or not. \nThe Audit recommended that MAAIF should;", "metadata": {"headings": [{"headings_0": {"content": "Government online services available irrespective of whether they had used", "page": 237, "level": 2}}, {"headings_1": {"content": "stakeholders. However, only 5 % of the people in rural areas and 21% of the people in urban areas have access to the internet. In addition, only", "page": 237, "level": 4}}, [{"headings_0": {"content": "Government online services available irrespective of whether they had used", "page": 237, "level": 2}}, {"headings_1": {"content": "stakeholders. However, only 5 % of the people in rural areas and 21% of the people in urban areas have access to the internet. In addition, only", "page": 237, "level": 4}}]], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Expedite the linkages between institutional and departmental systems with the", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Expedite the linkages between institutional and departmental systems with the", "page": 237, "level": 2}}, {"headings_1": {"content": "Government online services available irrespective of whether they had used", "page": 237, "level": 2}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "data centre so as to ensure regular flow of data and consistent use of the data centre.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Expedite the linkages between institutional and departmental systems with the", "page": 237, "level": 2}}, {"headings_1": {"content": "Government online services available irrespective of whether they had used", "page": 237, "level": 2}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc For future projects, management is advised to ensure comprehensive and", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc For future projects, management is advised to ensure comprehensive and", "page": 237, "level": 2}}, {"headings_1": {"content": "\uf0fc Expedite the linkages between institutional and departmental systems with the", "page": 237, "level": 2}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "extensive feasibility prior to project commencement, to ensure that all key stakeholders are on board. \n\uf0fc Spearhead the coordination activities within the established coordination", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc For future projects, management is advised to ensure comprehensive and", "page": 237, "level": 2}}, {"headings_1": {"content": "\uf0fc Expedite the linkages between institutional and departmental systems with the", "page": 237, "level": 2}}, [{"headings_0": {"content": "\uf0fc For future projects, management is advised to ensure comprehensive and", "page": 237, "level": 2}}, {"headings_1": {"content": "\uf0fc Expedite the linkages between institutional and departmental systems with the", "page": 237, "level": 2}}]], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "mechanisms to ensure that the Ministry's agenda is prioritized at these fora. The", "metadata": {"headings": [{"headings_0": {"content": "mechanisms to ensure that the Ministry's agenda is prioritized at these fora. The", "page": 237, "level": 2}}, {"headings_1": {"content": "\uf0fc For future projects, management is advised to ensure comprehensive and", "page": 237, "level": 2}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "220", "metadata": {"headings": [{"headings_0": {"content": "mechanisms to ensure that the Ministry's agenda is prioritized at these fora. The", "page": 237, "level": 2}}, {"headings_1": {"content": "\uf0fc For future projects, management is advised to ensure comprehensive and", "page": 237, "level": 2}}], "page": 237, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Ministry Should further prioritise committee meetings and ensure the attendance", "metadata": {"headings": [{"headings_0": {"content": "Ministry Should further prioritise committee meetings and ensure the attendance", "page": 238, "level": 2}}, {"headings_1": {"content": "mechanisms to ensure that the Ministry's agenda is prioritized at these fora. The", "page": 237, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of all committee members.", "metadata": {"headings": [{"headings_0": {"content": "Ministry Should further prioritise committee meetings and ensure the attendance", "page": 238, "level": 2}}, {"headings_1": {"content": "mechanisms to ensure that the Ministry's agenda is prioritized at these fora. The", "page": 237, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Develop data and information transfer protocol between databases of the key", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Develop data and information transfer protocol between databases of the key", "page": 238, "level": 2}}, {"headings_1": {"content": "Ministry Should further prioritise committee meetings and ensure the attendance", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "stakeholder institutions such as CDO, DDA, UCDA, NAGRI/DB, and NARO to the NFASS system", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Develop data and information transfer protocol between databases of the key", "page": 238, "level": 2}}, {"headings_1": {"content": "Ministry Should further prioritise committee meetings and ensure the attendance", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Ensure that funds are allocated to activities that are aligned with their respective", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Ensure that funds are allocated to activities that are aligned with their respective", "page": 238, "level": 2}}, {"headings_1": {"content": "\uf0fc Develop data and information transfer protocol between databases of the key", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "outcomes.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Ensure that funds are allocated to activities that are aligned with their respective", "page": 238, "level": 2}}, {"headings_1": {"content": "\uf0fc Develop data and information transfer protocol between databases of the key", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Streamline the process of validation to allow for data validation at the districts by Extension workers and DPOs so that errors in the data can be identified and", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Streamline the process of validation to allow for data validation at the districts by Extension workers and DPOs so that errors in the data can be identified and", "page": 238, "level": 4}}, {"headings_1": {"content": "\uf0fc Ensure that funds are allocated to activities that are aligned with their respective", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "addressed as and when they arise. Prioritise assessments of data demand from farmers and other key stakeholders to ensure that statistical products produced", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Streamline the process of validation to allow for data validation at the districts by Extension workers and DPOs so that errors in the data can be identified and", "page": 238, "level": 4}}, {"headings_1": {"content": "\uf0fc Ensure that funds are allocated to activities that are aligned with their respective", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "by MAAIF meet the existing and emerging demands of users.", "metadata": {"headings": [{"headings_0": {"content": "by MAAIF meet the existing and emerging demands of users.", "page": 238, "level": 2}}, {"headings_1": {"content": "\uf0fc Streamline the process of validation to allow for data validation at the districts by Extension workers and DPOs so that errors in the data can be identified and", "page": 238, "level": 4}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0fc Finalise the statistics dissemination strategy so as to provide regularised and", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Finalise the statistics dissemination strategy so as to provide regularised and", "page": 238, "level": 2}}, {"headings_1": {"content": "by MAAIF meet the existing and emerging demands of users.", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "harmonised channels through which agricultural information is delivered to all key users of agricultural statistics.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Finalise the statistics dissemination strategy so as to provide regularised and", "page": 238, "level": 2}}, {"headings_1": {"content": "by MAAIF meet the existing and emerging demands of users.", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 238, "level": 3}}, {"headings_1": {"content": "\uf0fc Finalise the statistics dissemination strategy so as to provide regularised and", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The project which was established to set up the NFASS system did not meet all its", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 238, "level": 3}}, {"headings_1": {"content": "\uf0fc Finalise the statistics dissemination strategy so as to provide regularised and", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "objectives. This is because the data centre which was established to enable the", "metadata": {"headings": [{"headings_0": {"content": "objectives. This is because the data centre which was established to enable the", "page": 238, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 238, "level": 3}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Agricultural Planning Department to become a central resource for quality and timely agricultural information had not been fully utilised since it was set up in 2015.", "metadata": {"headings": [{"headings_0": {"content": "objectives. This is because the data centre which was established to enable the", "page": 238, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 238, "level": 3}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Furthermore, the system had not been linked to other agricultural data-producing MDAs such as UCDA, CDO, DDA, NARO, and District Local Governments. As a result, MAAIF had not produced monthly, seasonal and annual agricultural statistical products such as Production data, Market data, weather/climate data, and soil quality maps in different regions for the different commodities. MAAIF currently produces only one annual product, that is, the Statistical Abstract. The lack of timely, accurate and", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, the system had not been linked to other agricultural data-producing MDAs such as UCDA, CDO, DDA, NARO, and District Local Governments. As a result, MAAIF had not produced monthly, seasonal and annual agricultural statistical products such as Production data, Market data, weather/climate data, and soil quality maps in different regions for the different commodities. MAAIF currently produces only one annual product, that is, the Statistical Abstract. The lack of timely, accurate and", "page": 238, "level": 1}}, {"headings_1": {"content": "objectives. This is because the data centre which was established to enable the", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "relevant agricultural statistics deprives stakeholders of the information they need for proper planning and decision-making.", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, the system had not been linked to other agricultural data-producing MDAs such as UCDA, CDO, DDA, NARO, and District Local Governments. As a result, MAAIF had not produced monthly, seasonal and annual agricultural statistical products such as Production data, Market data, weather/climate data, and soil quality maps in different regions for the different commodities. MAAIF currently produces only one annual product, that is, the Statistical Abstract. The lack of timely, accurate and", "page": 238, "level": 1}}, {"headings_1": {"content": "objectives. This is because the data centre which was established to enable the", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3.14. Follow Up Report on the Status of implementation of Audit Recommendations on the Value for Money Audit on the Regulation of Labour Externalization by the Ministry of Gender Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "4.3.14. Follow Up Report on the Status of implementation of Audit Recommendations on the Value for Money Audit on the Regulation of Labour Externalization by the Ministry of Gender Labour and Social Development", "page": 238, "level": 8}}, {"headings_1": {"content": "Furthermore, the system had not been linked to other agricultural data-producing MDAs such as UCDA, CDO, DDA, NARO, and District Local Governments. As a result, MAAIF had not produced monthly, seasonal and annual agricultural statistical products such as Production data, Market data, weather/climate data, and soil quality maps in different regions for the different commodities. MAAIF currently produces only one annual product, that is, the Statistical Abstract. The lack of timely, accurate and", "page": 238, "level": 1}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In December 2017, the Office of the Auditor General issued a report on the Regulation", "metadata": {"headings": [{"headings_0": {"content": "In December 2017, the Office of the Auditor General issued a report on the Regulation", "page": 238, "level": 2}}, {"headings_1": {"content": "4.3.14. Follow Up Report on the Status of implementation of Audit Recommendations on the Value for Money Audit on the Regulation of Labour Externalization by the Ministry of Gender Labour and Social Development", "page": 238, "level": 8}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of Labour Externalization by the Ministry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "In December 2017, the Office of the Auditor General issued a report on the Regulation", "page": 238, "level": 2}}, {"headings_1": {"content": "4.3.14. Follow Up Report on the Status of implementation of Audit Recommendations on the Value for Money Audit on the Regulation of Labour Externalization by the Ministry of Gender Labour and Social Development", "page": 238, "level": 8}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "(MoGLSD) and submitted the report to Parliament. Key issues noted and", "metadata": {"headings": [{"headings_0": {"content": "(MoGLSD) and submitted the report to Parliament. Key issues noted and", "page": 238, "level": 2}}, {"headings_1": {"content": "In December 2017, the Office of the Auditor General issued a report on the Regulation", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "recommendations made in the said report related to sensitization and awareness on labour externalization program, licensing of recruitment agencies, accreditation of", "metadata": {"headings": [{"headings_0": {"content": "(MoGLSD) and submitted the report to Parliament. Key issues noted and", "page": 238, "level": 2}}, {"headings_1": {"content": "In December 2017, the Office of the Auditor General issued a report on the Regulation", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Foreign Principals, monitoring and supervision of recruitment agency activities,", "metadata": {"headings": [{"headings_0": {"content": "Foreign Principals, monitoring and supervision of recruitment agency activities,", "page": 238, "level": 2}}, {"headings_1": {"content": "(MoGLSD) and submitted the report to Parliament. Key issues noted and", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "grievance and complaints handling.", "metadata": {"headings": [{"headings_0": {"content": "Foreign Principals, monitoring and supervision of recruitment agency activities,", "page": 238, "level": 2}}, {"headings_1": {"content": "(MoGLSD) and submitted the report to Parliament. Key issues noted and", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2017 audit given that the extent to which the Ministry addressed the issues raised would", "metadata": {"headings": [{"headings_0": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2017 audit given that the extent to which the Ministry addressed the issues raised would", "page": 238, "level": 4}}, {"headings_1": {"content": "Foreign Principals, monitoring and supervision of recruitment agency activities,", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "have a bearing on improvements in regulation of labour externalization in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2017 audit given that the extent to which the Ministry addressed the issues raised would", "page": 238, "level": 4}}, {"headings_1": {"content": "Foreign Principals, monitoring and supervision of recruitment agency activities,", "page": 238, "level": 2}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Following that, recommendations were made with the goal of addressing any", "metadata": {"headings": [{"headings_0": {"content": "Following that, recommendations were made with the goal of addressing any", "page": 238, "level": 2}}, {"headings_1": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2017 audit given that the extent to which the Ministry addressed the issues raised would", "page": 238, "level": 4}}], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "outstanding issues that had been identified. \n221", "metadata": {"headings": [{"headings_0": {"content": "Following that, recommendations were made with the goal of addressing any", "page": 238, "level": 2}}, {"headings_1": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2017 audit given that the extent to which the Ministry addressed the issues raised would", "page": 238, "level": 4}}, [{"headings_0": {"content": "Following that, recommendations were made with the goal of addressing any", "page": 238, "level": 2}}, {"headings_1": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2017 audit given that the extent to which the Ministry addressed the issues raised would", "page": 238, "level": 4}}]], "page": 238, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The previous audit covered three (3) financial years (FY) starting from 2014/15 to", "metadata": {"headings": [{"headings_0": {"content": "The previous audit covered three (3) financial years (FY) starting from 2014/15 to", "page": 239, "level": 2}}, {"headings_1": {"content": "Following that, recommendations were made with the goal of addressing any", "page": 238, "level": 2}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2016/17. The follow-up thus evaluated progress made by the Ministry of Gender, Labour and Social Development (MoGLSD) and roles played by other stakeholders such as the Ministry of Internal Affairs, parliamentary committee on Gender, Labour and Social Development, Uganda Mission in United Arab Emirates, Criminal Investigation", "metadata": {"headings": [{"headings_0": {"content": "The previous audit covered three (3) financial years (FY) starting from 2014/15 to", "page": 239, "level": 2}}, {"headings_1": {"content": "Following that, recommendations were made with the goal of addressing any", "page": 238, "level": 2}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Department (CID), Interpol, Joint Intelligence Committee, Workers representatives, migrant workers, Local Governments and the Labour recruitment companies/", "metadata": {"headings": [{"headings_0": {"content": "Department (CID), Interpol, Joint Intelligence Committee, Workers representatives, migrant workers, Local Governments and the Labour recruitment companies/", "page": 239, "level": 4}}, {"headings_1": {"content": "The previous audit covered three (3) financial years (FY) starting from 2014/15 to", "page": 239, "level": 2}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "agencies, in implementing audit recommendations from 2017 to-date.", "metadata": {"headings": [{"headings_0": {"content": "Department (CID), Interpol, Joint Intelligence Committee, Workers representatives, migrant workers, Local Governments and the Labour recruitment companies/", "page": 239, "level": 4}}, {"headings_1": {"content": "The previous audit covered three (3) financial years (FY) starting from 2014/15 to", "page": 239, "level": 2}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Summary of status of implementation of Auditor General\u2019s Recommendations of the Previous Audit Report and actions taken by MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "Summary of status of implementation of Auditor General\u2019s Recommendations of the Previous Audit Report and actions taken by MoGLSD", "page": 239, "level": 8}}, {"headings_1": {"content": "Department (CID), Interpol, Joint Intelligence Committee, Workers representatives, migrant workers, Local Governments and the Labour recruitment companies/", "page": 239, "level": 4}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "It was noted that MoGLSD had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight and regulation of Labour Externalization in Uganda. Out of the 15 key audit recommendations made in the AG\u2019s", "metadata": {"headings": [{"headings_0": {"content": "It was noted that MoGLSD had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight and regulation of Labour Externalization in Uganda. Out of the 15 key audit recommendations made in the AG\u2019s", "page": 239, "level": 4}}, {"headings_1": {"content": "Summary of status of implementation of Auditor General\u2019s Recommendations of the Previous Audit Report and actions taken by MoGLSD", "page": 239, "level": 8}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "report of 2017, \n", "metadata": {"headings": [{"headings_0": {"content": "It was noted that MoGLSD had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight and regulation of Labour Externalization in Uganda. Out of the 15 key audit recommendations made in the AG\u2019s", "page": 239, "level": 4}}, {"headings_1": {"content": "Summary of status of implementation of Auditor General\u2019s Recommendations of the Previous Audit Report and actions taken by MoGLSD", "page": 239, "level": 8}}, [{"headings_0": {"content": "It was noted that MoGLSD had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight and regulation of Labour Externalization in Uganda. Out of the 15 key audit recommendations made in the AG\u2019s", "page": 239, "level": 4}}, {"headings_1": {"content": "Summary of status of implementation of Auditor General\u2019s Recommendations of the Previous Audit Report and actions taken by MoGLSD", "page": 239, "level": 8}}]], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- 6 (40%) were fully implemented;\n- 7 (47%) were partially implemented; and\n- 2 (13%) of the recommendations were not implemented", "metadata": {"headings": [{"headings_0": {"content": "It was noted that MoGLSD had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight and regulation of Labour Externalization in Uganda. Out of the 15 key audit recommendations made in the AG\u2019s", "page": 239, "level": 4}}, {"headings_1": {"content": "Summary of status of implementation of Auditor General\u2019s Recommendations of the Previous Audit Report and actions taken by MoGLSD", "page": 239, "level": 8}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "A summary of the status is presented in the Figure 1 below;", "metadata": {"headings": [{"headings_0": {"content": "It was noted that MoGLSD had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight and regulation of Labour Externalization in Uganda. Out of the 15 key audit recommendations made in the AG\u2019s", "page": 239, "level": 4}}, {"headings_1": {"content": "Summary of status of implementation of Auditor General\u2019s Recommendations of the Previous Audit Report and actions taken by MoGLSD", "page": 239, "level": 8}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Figure 4: Summarised status of implementation of audit recommendations", "metadata": {"headings": [{"headings_0": {"content": "Figure 4: Summarised status of implementation of audit recommendations", "page": 239, "level": 3}}, {"headings_1": {"content": "It was noted that MoGLSD had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight and regulation of Labour Externalization in Uganda. Out of the 15 key audit recommendations made in the AG\u2019s", "page": 239, "level": 4}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Not Implemented 13%", "metadata": {"headings": [{"headings_0": {"content": "Not Implemented 13%", "page": 239, "level": 4}}, {"headings_1": {"content": "Figure 4: Summarised status of implementation of audit recommendations", "page": 239, "level": 3}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Fully Implemented 40%", "metadata": {"headings": [{"headings_0": {"content": "Fully Implemented 40%", "page": 239, "level": 4}}, {"headings_1": {"content": "Not Implemented 13%", "page": 239, "level": 4}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Partially Implmented 47%", "metadata": {"headings": [{"headings_0": {"content": "Partially Implmented 47%", "page": 239, "level": 4}}, {"headings_1": {"content": "Fully Implemented 40%", "page": 239, "level": 4}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Source: OAG analysis of MoGLSD responses and supporting documentation \nSpecifically, it was noted that following the 2017 audit that although MoGLSD management had not implemented 2 audit recommendations; good progress had been registered by MoGLSD in in oversight and regulation of Labour Externalization in", "metadata": {"headings": [{"headings_0": {"content": "Partially Implmented 47%", "page": 239, "level": 4}}, {"headings_1": {"content": "Fully Implemented 40%", "page": 239, "level": 4}}, [{"headings_0": {"content": "Partially Implmented 47%", "page": 239, "level": 4}}, {"headings_1": {"content": "Fully Implemented 40%", "page": 239, "level": 4}}]], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Uganda with 6 recommendations fully implemented and 7 partially implemented, the", "metadata": {"headings": [{"headings_0": {"content": "Uganda with 6 recommendations fully implemented and 7 partially implemented, the", "page": 239, "level": 2}}, {"headings_1": {"content": "Partially Implmented 47%", "page": 239, "level": 4}}], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "noted key progress included the following; \n222", "metadata": {"headings": [{"headings_0": {"content": "Uganda with 6 recommendations fully implemented and 7 partially implemented, the", "page": 239, "level": 2}}, {"headings_1": {"content": "Partially Implmented 47%", "page": 239, "level": 4}}, [{"headings_0": {"content": "Uganda with 6 recommendations fully implemented and 7 partially implemented, the", "page": 239, "level": 2}}, {"headings_1": {"content": "Partially Implmented 47%", "page": 239, "level": 4}}]], "page": 239, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Revised the Employment (Recruitment of Ugandan Migrant Workers Abroad)", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Revised the Employment (Recruitment of Ugandan Migrant Workers Abroad)", "page": 240, "level": 2}}, {"headings_1": {"content": "Uganda with 6 recommendations fully implemented and 7 partially implemented, the", "page": 239, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Regulations to make noncompliance penalties more severe;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Revised the Employment (Recruitment of Ugandan Migrant Workers Abroad)", "page": 240, "level": 2}}, {"headings_1": {"content": "Uganda with 6 recommendations fully implemented and 7 partially implemented, the", "page": 239, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Automated processes for regulating labour externalisation to improve tracking and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Automated processes for regulating labour externalisation to improve tracking and", "page": 240, "level": 2}}, {"headings_1": {"content": "\uf0b7 Revised the Employment (Recruitment of Ugandan Migrant Workers Abroad)", "page": 240, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "compliance; and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Automated processes for regulating labour externalisation to improve tracking and", "page": 240, "level": 2}}, {"headings_1": {"content": "\uf0b7 Revised the Employment (Recruitment of Ugandan Migrant Workers Abroad)", "page": 240, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Begun accreditation of foreign recruitment agencies that recruit Ugandan migrant", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Begun accreditation of foreign recruitment agencies that recruit Ugandan migrant", "page": 240, "level": 2}}, {"headings_1": {"content": "\uf0b7 Automated processes for regulating labour externalisation to improve tracking and", "page": 240, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "workers in order to protect the workers\u2019 welfare.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Begun accreditation of foreign recruitment agencies that recruit Ugandan migrant", "page": 240, "level": 2}}, {"headings_1": {"content": "\uf0b7 Automated processes for regulating labour externalisation to improve tracking and", "page": 240, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The table below presents the status of implementation of the recommendations of the", "metadata": {"headings": [{"headings_0": {"content": "The table below presents the status of implementation of the recommendations of the", "page": 240, "level": 2}}, {"headings_1": {"content": "\uf0b7 Begun accreditation of foreign recruitment agencies that recruit Ugandan migrant", "page": 240, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2017 audit by MoGLSD:", "metadata": {"headings": [{"headings_0": {"content": "The table below presents the status of implementation of the recommendations of the", "page": 240, "level": 2}}, {"headings_1": {"content": "\uf0b7 Begun accreditation of foreign recruitment agencies that recruit Ugandan migrant", "page": 240, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 76: Detailed status of implementation of OAG recommendations", "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}, {"headings_1": {"content": "The table below presents the status of implementation of the recommendations of the", "page": 240, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**Sensitisation and awareness on the externalization of labour program**", null, null, null], ["**1**", "The Ministry should make a deliberate effort to ensure that planned and budgeted awareness and sensitization activities for FY 2017/18 are undertaken. This should be done in the various local languages in the different regions.", "Partially implemented", "There remain gaps in sensitisation and awareness. The current activities are limited in frequency and coverage."], ["**2**", "MoGLSD should train and sensitize the district labour officers and use them as channels for creating public awareness in their localities through the free airtime given for government programmes at the local media stations.", "Partially implemented/on- going", "More than half of the country's labour officers have not received training on labour externalisation."], ["**3**", "MoGLSD should fast track the finalization of the review process for The Employment (Recruitment of Ugandan Migrant Workers Abroad) Regulations and also put in place mechanisms for dissemination of all statutory instruments relating to Externalization of Labour.", "Implemented", "It is now necessary to step up efforts to disseminate the revised regulations."], ["**Licensing of recruitment agencies and accreditation of foreign principals**", null, null, null], ["**Licensing of recruitment agencies**", null, null, ""], ["**4**", "Ministry should develop an efficient system to track", "Implemented", "The External Employment Management Information"]], "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}, {"headings_1": {"content": "The table below presents the status of implementation of the recommendations of the", "page": 240, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Audit Recommendation", "Status of Implementation", "Audit Comment on Resolving Previous Condition/Problem by Actions of Management"], "type": "table"}}, {"content": "223", "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}, {"headings_1": {"content": "The table below presents the status of implementation of the recommendations of the", "page": 240, "level": 2}}], "page": 240, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["compliance with licensing requirements and also validity of licenses and bank guarantees. Development of the online document processing system is a step in the right direction.", "", "System has improved tracking for compliance in labour externalisation processes.", null], ["**5**", "As the guideline requires, the Ministry should plan and budget for training of applicants for licensing with the aim of enhancing their capacity and knowledge in managing the operations of private recruitment agencies.", "Not Implemented", "No record for training of applicants prior to licencing provided to the audit team."], ["**6**", "The Ministry should revise the existing laws governing Labour Externalization and make it more punitive to deter illegal recruitment of Ugandan migrant workers", "Implemented", "The penalties for non- compliance were made more severe in the revised Regulations."], ["**Accreditation of foreign principals**", null, null, ""], ["**7**", "The Ministry should only approve manpower request from accredited foreign principals and also work closely with the Ministry of Foreign Affairs and Uganda missions to verify, validate information provided by foreign principals, and accredit the foreign principals in all labour receiving countries for all job categories", "Implemented", "Manpower requests by foreign recruitment agencies are initiated online by registered/ accredited companies. Although verifications by the mission staff takes long to due non-availability of resources."], ["**Monitoring and supervision of recruitment agency activities**", null, null, null], ["**8**", "Review the staff establishment of the External Employment Services Unit and allocate additional manpower and other resources to enable it effectively undertake planned activities.", "Partially Implemented", "Currently the Unit is supported by contract staff (one year) under projects. This is not sustainable."], ["**9**", "Fast track the development of the", "Implemented", "The management information system in in"]], "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}, {"headings_1": {"content": "The table below presents the status of implementation of the recommendations of the", "page": 240, "level": 2}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Audit Recommendation", "Status of Implementation", "Audit Comment on Resolving Previous Condition/Problem by Actions of Management"], "type": "table"}}, {"content": "224", "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}, {"headings_1": {"content": "The table below presents the status of implementation of the recommendations of the", "page": 240, "level": 2}}], "page": 241, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Integrated Management Information System to facilitate proper monitoring. The system should ease the coordination and sharing information on migrant workers with foreign missions to facilitate monitoring of workers\u2019 welfare.", "", "place. However, there is need to integrate this system with other migration systems both locally and at the missions to strengthen monitoring.", null], ["**10**", "Liaise with Ministry of Foreign Affairs and strengthen the capacity of respective missions abroad in terms of manpower (labour attaches) and financial resources to facilitate monitoring of workers\u2019 welfare.", "Not Implemented", "Deployment of labour attach\u00e9s remains pending."], ["**11**", "Ensure that negotiations take place for all labour receiving countries and bilateral agreements for migrant labour are signed and also start accreditation of foreign employers to get their goodwill in safeguarding welfare of Ugandan migrant workers.", "Partially Implemented", "MoU signed with the government of UAE but the agreement to operationalise the MoU is yet to be signed (As at 30th November, 2022)."], ["**12**", "Enforce penalties for non- adherence to the terms of licensing.", "Implemented", "There is evidence that the ministry now takes action on non-compliance."], ["**13**", "Emphasize and undertake routine and spot inspections as required.", "Partially Implemented", "The frequency and coverage of spot/ routine inspections remains low."], ["**Grievance and complaints handling**", null, null, null], ["**14**", "Fast track the establishment of officers responsible for handling complaints both at the Ministry and in all labour receiving countries.", "Partially Implemented", "The ministry has designated officers (though some temporary) to handle complaints, this needs to be reciprocated in labour receiving countries."], ["**15**", "Set up a tracking system that monitors the recording, coding, investigation and", "Partially Implemented", "The module for complaints management is yet to be activated on the External Employment Management"]], "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}, {"headings_1": {"content": "The table below presents the status of implementation of the recommendations of the", "page": 240, "level": 2}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Audit Recommendation", "Status of Implementation", "Audit Comment on Resolving Previous Condition/Problem by Actions of Management"], "type": "table"}}, {"content": "225", "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}, {"headings_1": {"content": "The table below presents the status of implementation of the recommendations of the", "page": 240, "level": 2}}], "page": 242, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["resolution of all complaints raised by migrant workers.", "", "Information System (EEMIS)."]], "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}, {"headings_1": {"content": "The table below presents the status of implementation of the recommendations of the", "page": 240, "level": 2}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Audit Recommendation", "Status of Implementation"], "type": "table"}}, {"content": "Source: OAG analysis of MOGLSD responses and supporting documentation", "metadata": {"headings": [{"headings_0": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}, {"headings_1": {"content": "The table below presents the status of implementation of the recommendations of the", "page": 240, "level": 2}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3.15. Follow-up Audit Report on the Status of Implementation of Audit Recommendations on the Value for Money Audit on the Management of Wildlife Conservation by the Uganda Wildlife Authority (UWA)", "metadata": {"headings": [{"headings_0": {"content": "4.3.15. Follow-up Audit Report on the Status of Implementation of Audit Recommendations on the Value for Money Audit on the Management of Wildlife Conservation by the Uganda Wildlife Authority (UWA)", "page": 243, "level": 8}}, {"headings_1": {"content": "Table 76: Detailed status of implementation of OAG recommendations", "page": 240, "level": 2}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In March 2011, the Office of the Auditor General issued a report on the Management of Wildlife Conservation by the Uganda Wildlife Authority and submitted the report to Parliament. Key issues noted and recommendations made related to Research and Monitoring in Conservation Management, Conservation and Natural Resource Management, Staff welfare and Re-introduction and introduction of extinct species", "metadata": {"headings": [{"headings_0": {"content": "In March 2011, the Office of the Auditor General issued a report on the Management of Wildlife Conservation by the Uganda Wildlife Authority and submitted the report to Parliament. Key issues noted and recommendations made related to Research and Monitoring in Conservation Management, Conservation and Natural Resource Management, Staff welfare and Re-introduction and introduction of extinct species", "page": 243, "level": 4}}, {"headings_1": {"content": "4.3.15. Follow-up Audit Report on the Status of Implementation of Audit Recommendations on the Value for Money Audit on the Management of Wildlife Conservation by the Uganda Wildlife Authority (UWA)", "page": 243, "level": 8}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "among others.", "metadata": {"headings": [{"headings_0": {"content": "In March 2011, the Office of the Auditor General issued a report on the Management of Wildlife Conservation by the Uganda Wildlife Authority and submitted the report to Parliament. Key issues noted and recommendations made related to Research and Monitoring in Conservation Management, Conservation and Natural Resource Management, Staff welfare and Re-introduction and introduction of extinct species", "page": 243, "level": 4}}, {"headings_1": {"content": "4.3.15. Follow-up Audit Report on the Status of Implementation of Audit Recommendations on the Value for Money Audit on the Management of Wildlife Conservation by the Uganda Wildlife Authority (UWA)", "page": 243, "level": 8}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2011", "metadata": {"headings": [{"headings_0": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2011", "page": 243, "level": 2}}, {"headings_1": {"content": "In March 2011, the Office of the Auditor General issued a report on the Management of Wildlife Conservation by the Uganda Wildlife Authority and submitted the report to Parliament. Key issues noted and recommendations made related to Research and Monitoring in Conservation Management, Conservation and Natural Resource Management, Staff welfare and Re-introduction and introduction of extinct species", "page": 243, "level": 4}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "audit, aware that the extent to which the Authority addressed the identified", "metadata": {"headings": [{"headings_0": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2011", "page": 243, "level": 2}}, {"headings_1": {"content": "In March 2011, the Office of the Auditor General issued a report on the Management of Wildlife Conservation by the Uganda Wildlife Authority and submitted the report to Parliament. Key issues noted and recommendations made related to Research and Monitoring in Conservation Management, Conservation and Natural Resource Management, Staff welfare and Re-introduction and introduction of extinct species", "page": 243, "level": 4}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "performance gaps would lead to better Management of Wildlife Conservation in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "performance gaps would lead to better Management of Wildlife Conservation in Uganda.", "page": 243, "level": 4}}, {"headings_1": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2011", "page": 243, "level": 2}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The previous audit covered three (3) financial years (FY) starting from 2008/2009 to 2010/2011. This included selected conservation areas and focused on the", "metadata": {"headings": [{"headings_0": {"content": "The previous audit covered three (3) financial years (FY) starting from 2008/2009 to 2010/2011. This included selected conservation areas and focused on the", "page": 243, "level": 4}}, {"headings_1": {"content": "performance gaps would lead to better Management of Wildlife Conservation in Uganda.", "page": 243, "level": 4}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "management of wildlife conservation by Uganda Wildlife Authority (UWA) with the aim", "metadata": {"headings": [{"headings_0": {"content": "The previous audit covered three (3) financial years (FY) starting from 2008/2009 to 2010/2011. This included selected conservation areas and focused on the", "page": 243, "level": 4}}, {"headings_1": {"content": "performance gaps would lead to better Management of Wildlife Conservation in Uganda.", "page": 243, "level": 4}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "of ascertaining whether UWA was managing conservation in protected areas,", "metadata": {"headings": [{"headings_0": {"content": "of ascertaining whether UWA was managing conservation in protected areas,", "page": 243, "level": 2}}, {"headings_1": {"content": "The previous audit covered three (3) financial years (FY) starting from 2008/2009 to 2010/2011. This included selected conservation areas and focused on the", "page": 243, "level": 4}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "maintaining park infrastructure and collaborating with other stakeholders in the", "metadata": {"headings": [{"headings_0": {"content": "of ascertaining whether UWA was managing conservation in protected areas,", "page": 243, "level": 2}}, {"headings_1": {"content": "The previous audit covered three (3) financial years (FY) starting from 2008/2009 to 2010/2011. This included selected conservation areas and focused on the", "page": 243, "level": 4}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "conservation of wildlife for the benefit of the people of Uganda. The follow-up thus", "metadata": {"headings": [{"headings_0": {"content": "conservation of wildlife for the benefit of the people of Uganda. The follow-up thus", "page": 243, "level": 2}}, {"headings_1": {"content": "of ascertaining whether UWA was managing conservation in protected areas,", "page": 243, "level": 2}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "evaluated progress made in implementing audit recommendations from 2011 to-date.", "metadata": {"headings": [{"headings_0": {"content": "conservation of wildlife for the benefit of the people of Uganda. The follow-up thus", "page": 243, "level": 2}}, {"headings_1": {"content": "of ascertaining whether UWA was managing conservation in protected areas,", "page": 243, "level": 2}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Summary of Status of Implementation of Auditor General\u2019s Findings and Recommendations of the Previous Audit Report and Actions taken by UWA", "metadata": {"headings": [{"headings_0": {"content": "Summary of Status of Implementation of Auditor General\u2019s Findings and Recommendations of the Previous Audit Report and Actions taken by UWA", "page": 243, "level": 8}}, {"headings_1": {"content": "conservation of wildlife for the benefit of the people of Uganda. The follow-up thus", "page": 243, "level": 2}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "It was noted that UWA had made efforts to implement the Auditor General\u2019s recommendations, resulting in improved Management of Wildlife Conservation in Uganda. Out of the 24 key audit recommendations made in the Auditor General\u2019s", "metadata": {"headings": [{"headings_0": {"content": "It was noted that UWA had made efforts to implement the Auditor General\u2019s recommendations, resulting in improved Management of Wildlife Conservation in Uganda. Out of the 24 key audit recommendations made in the Auditor General\u2019s", "page": 243, "level": 4}}, {"headings_1": {"content": "Summary of Status of Implementation of Auditor General\u2019s Findings and Recommendations of the Previous Audit Report and Actions taken by UWA", "page": 243, "level": 8}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "report of 2011,", "metadata": {"headings": [{"headings_0": {"content": "It was noted that UWA had made efforts to implement the Auditor General\u2019s recommendations, resulting in improved Management of Wildlife Conservation in Uganda. Out of the 24 key audit recommendations made in the Auditor General\u2019s", "page": 243, "level": 4}}, {"headings_1": {"content": "Summary of Status of Implementation of Auditor General\u2019s Findings and Recommendations of the Previous Audit Report and Actions taken by UWA", "page": 243, "level": 8}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- 13 (54%) were fully implemented;\n- 8 (33%) were partially implemented while ;", "metadata": {"headings": [{"headings_0": {"content": "It was noted that UWA had made efforts to implement the Auditor General\u2019s recommendations, resulting in improved Management of Wildlife Conservation in Uganda. Out of the 24 key audit recommendations made in the Auditor General\u2019s", "page": 243, "level": 4}}, {"headings_1": {"content": "Summary of Status of Implementation of Auditor General\u2019s Findings and Recommendations of the Previous Audit Report and Actions taken by UWA", "page": 243, "level": 8}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "It was noted that UWA had made efforts to implement the Auditor General\u2019s recommendations, resulting in improved Management of Wildlife Conservation in Uganda. Out of the 24 key audit recommendations made in the Auditor General\u2019s", "page": 243, "level": 4}}, {"headings_1": {"content": "Summary of Status of Implementation of Auditor General\u2019s Findings and Recommendations of the Previous Audit Report and Actions taken by UWA", "page": 243, "level": 8}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 3 (13%) were not implemented by UWA.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 3 (13%) were not implemented by UWA.", "page": 243, "level": 2}}, {"headings_1": {"content": "It was noted that UWA had made efforts to implement the Auditor General\u2019s recommendations, resulting in improved Management of Wildlife Conservation in Uganda. Out of the 24 key audit recommendations made in the Auditor General\u2019s", "page": 243, "level": 4}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A summary of the status is presented the Figure 1 below.", "metadata": {"headings": [{"headings_0": {"content": "A summary of the status is presented the Figure 1 below.", "page": 243, "level": 2}}, {"headings_1": {"content": "\uf0b7 3 (13%) were not implemented by UWA.", "page": 243, "level": 2}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "226", "metadata": {"headings": [{"headings_0": {"content": "A summary of the status is presented the Figure 1 below.", "page": 243, "level": 2}}, {"headings_1": {"content": "\uf0b7 3 (13%) were not implemented by UWA.", "page": 243, "level": 2}}], "page": 243, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Figure 1: Summarised status of implementation of audit recommendations", "metadata": {"headings": [{"headings_0": {"content": "Figure 1: Summarised status of implementation of audit recommendations", "page": 244, "level": 2}}, {"headings_1": {"content": "A summary of the status is presented the Figure 1 below.", "page": 243, "level": 2}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Not Implemented 13%", "metadata": {"headings": [{"headings_0": {"content": "Not Implemented 13%", "page": 244, "level": 4}}, {"headings_1": {"content": "Figure 1: Summarised status of implementation of audit recommendations", "page": 244, "level": 2}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 244, "level": 15}}, {"headings_1": {"content": "Not Implemented 13%", "page": 244, "level": 4}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 244, "level": 15}}, {"headings_1": {"content": "Fully", "page": 244, "level": 15}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 244, "level": 15}}, {"headings_1": {"content": "Partially", "page": 244, "level": 15}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Implmented", "metadata": {"headings": [{"headings_0": {"content": "Implmented", "page": 244, "level": 15}}, {"headings_1": {"content": "Implemented", "page": 244, "level": 15}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "54%", "metadata": {"headings": [{"headings_0": {"content": "54%", "page": 244, "level": 15}}, {"headings_1": {"content": "Implmented", "page": 244, "level": 15}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "33%", "metadata": {"headings": [{"headings_0": {"content": "33%", "page": 244, "level": 15}}, {"headings_1": {"content": "54%", "page": 244, "level": 15}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Source: OAG analysis of UWA responses and supporting documentation.", "metadata": {"headings": [{"headings_0": {"content": "33%", "page": 244, "level": 15}}, {"headings_1": {"content": "54%", "page": 244, "level": 15}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Specifically, it was noted that following the 2011 audit, although UWA management had", "metadata": {"headings": [{"headings_0": {"content": "Specifically, it was noted that following the 2011 audit, although UWA management had", "page": 244, "level": 2}}, {"headings_1": {"content": "33%", "page": 244, "level": 15}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "not implemented 3 (13%) audit recommendations; good progress had been registered by UWA in Management of Wildlife Conservation in Uganda with 13 (54%) recommendations fully implemented and 8 (33%) partially implemented, the noted key progress included the following;", "metadata": {"headings": [{"headings_0": {"content": "Specifically, it was noted that following the 2011 audit, although UWA management had", "page": 244, "level": 2}}, {"headings_1": {"content": "33%", "page": 244, "level": 15}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The Wildlife Policy 2014 has been reviewed and approved with the Wildlife Act", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Wildlife Policy 2014 has been reviewed and approved with the Wildlife Act", "page": 244, "level": 2}}, {"headings_1": {"content": "Specifically, it was noted that following the 2011 audit, although UWA management had", "page": 244, "level": 2}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2019 enacted and the Wildlife Research and Training Institute is now operational.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Wildlife Policy 2014 has been reviewed and approved with the Wildlife Act", "page": 244, "level": 2}}, {"headings_1": {"content": "Specifically, it was noted that following the 2011 audit, although UWA management had", "page": 244, "level": 2}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Integration of IT systems such as Earth Ranger and SMART in Wildlife", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Integration of IT systems such as Earth Ranger and SMART in Wildlife", "page": 244, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Wildlife Policy 2014 has been reviewed and approved with the Wildlife Act", "page": 244, "level": 2}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Conservation Management", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Integration of IT systems such as Earth Ranger and SMART in Wildlife", "page": 244, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Wildlife Policy 2014 has been reviewed and approved with the Wildlife Act", "page": 244, "level": 2}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The Ranger force is now well equipped with more than I set of complete uniforms.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Ranger force is now well equipped with more than I set of complete uniforms.", "page": 244, "level": 2}}, {"headings_1": {"content": "\uf0b7 Integration of IT systems such as Earth Ranger and SMART in Wildlife", "page": 244, "level": 2}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 UWA staff medical scheme has been reviewed and now All UWA staff have medical", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 UWA staff medical scheme has been reviewed and now All UWA staff have medical", "page": 244, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Ranger force is now well equipped with more than I set of complete uniforms.", "page": 244, "level": 2}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "insurance cover.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 UWA staff medical scheme has been reviewed and now All UWA staff have medical", "page": 244, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Ranger force is now well equipped with more than I set of complete uniforms.", "page": 244, "level": 2}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The Procurement process for goods, services and works have greatly imporved with better compliance with the PPDA rules and regulations.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Procurement process for goods, services and works have greatly imporved with better compliance with the PPDA rules and regulations.", "page": 244, "level": 4}}, {"headings_1": {"content": "\uf0b7 UWA staff medical scheme has been reviewed and now All UWA staff have medical", "page": 244, "level": 2}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 The UWA Policy for Animal Translocation has been developed.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The UWA Policy for Animal Translocation has been developed.", "page": 244, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Procurement process for goods, services and works have greatly imporved with better compliance with the PPDA rules and regulations.", "page": 244, "level": 4}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 The Rhino Specific strategy for reintroduction and management of Rhinos in Uganda has been developed and is under implementation.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Rhino Specific strategy for reintroduction and management of Rhinos in Uganda has been developed and is under implementation.", "page": 244, "level": 4}}, {"headings_1": {"content": "\uf0b7 The UWA Policy for Animal Translocation has been developed.", "page": 244, "level": 2}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 UWA has developed and is implementing strategies aimed at securing Protected Areas (PAs) through use of electric fences, collars to tag wildlife and ICT solutions", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 UWA has developed and is implementing strategies aimed at securing Protected Areas (PAs) through use of electric fences, collars to tag wildlife and ICT solutions", "page": 244, "level": 4}}, {"headings_1": {"content": "\uf0b7 The Rhino Specific strategy for reintroduction and management of Rhinos in Uganda has been developed and is under implementation.", "page": 244, "level": 4}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "among others and these have yielded positive results.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 UWA has developed and is implementing strategies aimed at securing Protected Areas (PAs) through use of electric fences, collars to tag wildlife and ICT solutions", "page": 244, "level": 4}}, {"headings_1": {"content": "\uf0b7 The Rhino Specific strategy for reintroduction and management of Rhinos in Uganda has been developed and is under implementation.", "page": 244, "level": 4}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The recruitment of key technical staff and strengthening of the capacity of Rangers in UWA Protected Areas (PAs) is a continuous activity", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The recruitment of key technical staff and strengthening of the capacity of Rangers in UWA Protected Areas (PAs) is a continuous activity", "page": 244, "level": 4}}, {"headings_1": {"content": "\uf0b7 UWA has developed and is implementing strategies aimed at securing Protected Areas (PAs) through use of electric fences, collars to tag wildlife and ICT solutions", "page": 244, "level": 4}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Table below presents the status of implementation of the recommendations of the 2011", "metadata": {"headings": [{"headings_0": {"content": "Table below presents the status of implementation of the recommendations of the 2011", "page": 244, "level": 2}}, {"headings_1": {"content": "\uf0b7 The recruitment of key technical staff and strengthening of the capacity of Rangers in UWA Protected Areas (PAs) is a continuous activity", "page": 244, "level": 4}}], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "audit by UWA; \n227", "metadata": {"headings": [{"headings_0": {"content": "Table below presents the status of implementation of the recommendations of the 2011", "page": 244, "level": 2}}, {"headings_1": {"content": "\uf0b7 The recruitment of key technical staff and strengthening of the capacity of Rangers in UWA Protected Areas (PAs) is a continuous activity", "page": 244, "level": 4}}, [{"headings_0": {"content": "Table below presents the status of implementation of the recommendations of the 2011", "page": 244, "level": 2}}, {"headings_1": {"content": "\uf0b7 The recruitment of key technical staff and strengthening of the capacity of Rangers in UWA Protected Areas (PAs) is a continuous activity", "page": 244, "level": 4}}]], "page": 244, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 77: Detailed status of implementation of OAG recommendations", "metadata": {"headings": [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}, {"headings_1": {"content": "Table below presents the status of implementation of the recommendations of the 2011", "page": 244, "level": 2}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**Research and monitoring**", null, null, ""], ["**Data for wildlife resources and biodiversity management**", null, null, ""], ["**1**", "UWA should prioritize her population survey and ecological monitoring activities through improved budgeting and resource allocation mechanism.", "Partially Implemented", "UWA has undertaken many surveys over the years despite their limitations, thus having limited coverage."], ["**2**", "UWA should mobilize and encourage volunteers and students who are willing to conduct surveys into the activities of wildlife management.", "Implemented", "Many students are conducting research in the various PA despite their limited supervision and incorporation of UWA research priorities in their research."], ["**Wildlife Research for Conservation Management**", null, null, null], ["**3**", "UWA should strengthen the capacity of the Research and Monitoring unit so as to enable it adequately monitor and promote its planned research activities.", "Partially Implemented", "UWA designated research officers in the various PA\u2019s despite their lack of specific PA research plans and monitoring of various UWA interventions."], ["**4**", "The process of reviewing the Wildlife Policy should be expedited to enable the creation of the wildlife Research and Training Institute.", "Implemented", "The Wildlife policy was reviewed and the Research Institute is operational and sending research students to the PA\u2019s."], ["**Conservation and natural resource management**", null, null, null], ["**5**", "UWA should equip the planning unit to enable it to develop fire management plans and empower PAs for their implementation.", "Partially Implemented", "Planning Units have been equipped, fire management plans are prepared but are yet to be reviewed for their effectiveness and organizational learning."], ["**6**", "UWA should develop and document standard operational procedures for staffing, deployment, accommodation, and food rations for law enforcement rangers.", "Partially Implemented", "Staff welfare has greatly improved over the years despite the challenges of fully implementation across all the PA\u2019s."], ["**7**", "The UWA management should provide a complete set of uniforms to its entire staff in time.", "Implemented", "Uniforms situation has improved since most rangers at least have 2 sets of complete uniforms."], ["**8**", "UWA should effectively plan for its procurement activities, which should be accordingly implemented to avoid delays in the procurement process.", "Implemented", "Procurement process have improved over the years."]], "metadata": {"headings": [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}, {"headings_1": {"content": "Table below presents the status of implementation of the recommendations of the 2011", "page": 244, "level": 2}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Audit recommendation", "Status of implementation", "Audit comment on resolving previous condition/problem by the actions of uwa management"], "type": "table"}}, {"content": "228", "metadata": {"headings": [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}, {"headings_1": {"content": "Table below presents the status of implementation of the recommendations of the 2011", "page": 244, "level": 2}}], "page": 245, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**9**", "UWA should review its staff medical scheme and strategies to ensure that all staff benefit, including rangers.", "Implemented", "Medical insurance is now being provided to all UWA staff across all levels."], ["**Re-introduction of Extinct Species**", null, null, ""], ["**10**", "UWA should follow policies and guidelines for wildlife shipment, translocation and reintroduction and should be actively involved in the implementation of these policies.", "Implemented", "Polices for animal translocation have been developed and implemented across the PA\u2019s and these have proved to be very effective over the years."], ["**11**", "UWA should actively involve itself in the management of the Rhino Fund Uganda as required by the signed memorandum of understanding.", "Partially Implemented", "UWA is fully involved in the management of ZZiwa rhino sanctuary despite the delays in signing a new MoU with the land owner."], ["**12**", "UWA should develop a Rhino specific strategy for the reintroduction and management of the Rhinos in the country.", "Implemented", "Rhino specific strategy was developed and is being implemented with very promising results for the numbers of rhinos in Uganda."], ["**Community conservation revenue sharing scheme**", null, null, null], ["**13**", "The Community conservation unit of UWA should guide the communities neighbouring the PAs on how to access and utilize their share of revenue.", "Partially Implemented/Con tinuous", "Revenue sharing has greatly improved despite Covid 19 challenges."], ["**14**", "UWA should ensure prompt disbursement of the share of revenue to communities.", "Not Implemented", "Revenues are not promptly disbursed and thus the problem continues to exist due to covid 19 challenges."], ["**15**", "UWA should expedite the process of the review of the revenue sharing guidelines and the approved guidelines should be communicated to beneficiaries.", "Partially Implemented", "Revenue sharing guidelines have been developed but are yet to be disseminated to the beneficiary communities."], ["**Monitoring and Control of Problem Animals**", null, null, ""], ["**16**", "UWA should consider strategies that will enable it to protect all its PAs boundaries to curtail the movement problem animals outside their gazetted areas.", "Implemented", "UWA continues to implement various strategies such as the electric fence, use of collars and other ICT strategies and these have had positive results."], ["**17**", "UWA, in consultation with Government, should", "Not Implemented", "UWA has not shown evidence for engagement of"]], "metadata": {"headings": [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}, {"headings_1": {"content": "Table below presents the status of implementation of the recommendations of the 2011", "page": 244, "level": 2}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Audit recommendation", "Status of implementation", "Audit comment on resolving previous condition/problem by the actions of uwa management"], "type": "table"}}, {"content": "229", "metadata": {"headings": [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}, {"headings_1": {"content": "Table below presents the status of implementation of the recommendations of the 2011", "page": 244, "level": 2}}], "page": 246, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["consider strategies for freeing the buffer zones of the communities surrounding the PA.", "", "government to create buffer zones. Challenges with communities continue exist.", null], ["**18**", "UWA should strengthen the capacity of rangers to enable them to effectively monitor and control the movement of problem animals.", "Implemented/Con tinuous", "UWA rangers have received training in the management of problem animals. The Use of ICT will greatly reduce the problem animal incidences."], ["**Maintenance and rehabilitation of infrastructure within the PAs**", null, null, null], ["**19**", "UWA should develop and implement a maintenance plan for its infrastructure. This will help in planning and scheduling its maintenance activities.", "Not Implemented", "The Strategic long term maintainace plan has not been developed thus maninatance of infrastructure continues to be undertaken as funds are available."], ["**20**", "The management of UWA should identify appropriate staff to manage its infrastructure needs.", "Implemented", "UWA has recruited and trained personnel to manage infrastructure in the PAs."], ["**21**", "UWA should prioritize the maintenance of its road and water equipment to enable it increase to its capacity to rehabilitate and maintain roads, trails, tracks and ferries in the PAs.", "Implemented/cont inuous", "Roads in the National Parks have improved over the years due to the road equipment\u2019s and the recruited staff across the PA\u2019s."], ["**Prosecution of offenders**", null, null, null], ["**22**", "UWA should identify, recruit, train and gazette prosecutors for every CA as specified in its strategic plan.", "Partially Implemented", "UWA identified, recruited, trained, and designated prosecutors for each PA, but the number of offenders is rising due to the absence of a system to track down the offenders' financiers."], ["**23**", "The legal unit should be staffed adequately to manage all UWA\u2019s legal matters, including the review of the existing Wildlife Act and drafting of the regulations to operationalize the Act.", "Implemented", "Numerous cases have been prosecuted, and laws and other regulations have on occasion been reviewed."], ["**24**", "The UWA Management should ensure that regulations to operationalize the Act are developed and approved by the relevant authorities.", "Implemented/Con tinuous", "The regulations have been operationalized"]], "metadata": {"headings": [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}, {"headings_1": {"content": "Table below presents the status of implementation of the recommendations of the 2011", "page": 244, "level": 2}}], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Audit recommendation", "Status of implementation", "Audit comment on resolving previous condition/problem by the actions of uwa management"], "type": "table"}}, {"content": "230 \nSource: OAG analysis of UWA responses and supporting evidence", "metadata": {"headings": [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}, {"headings_1": {"content": "Table below presents the status of implementation of the recommendations of the 2011", "page": 244, "level": 2}}, [{"headings_0": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}, {"headings_1": {"content": "Table below presents the status of implementation of the recommendations of the 2011", "page": 244, "level": 2}}]], "page": 247, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3.16. Follow-Up Report on the Status of Implementation of Audit Recommendations on the Value for Money Audit on the Regulation of the", "metadata": {"headings": [{"headings_0": {"content": "4.3.16. Follow-Up Report on the Status of Implementation of Audit Recommendations on the Value for Money Audit on the Regulation of the", "page": 248, "level": 1}}, {"headings_1": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Construction Sector by the Ministry of Works and Transport", "metadata": {"headings": [{"headings_0": {"content": "4.3.16. Follow-Up Report on the Status of Implementation of Audit Recommendations on the Value for Money Audit on the Regulation of the", "page": 248, "level": 1}}, {"headings_1": {"content": "Table 77: Detailed status of implementation of OAG recommendations", "page": 245, "level": 2}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "In December 2015, the Office of the Auditor General issued a report on the Regulation of the Construction Sector by the Ministry of Works and Transport and submitted the report to Parliament. Key issues noted and recommendations made in the said report", "metadata": {"headings": [{"headings_0": {"content": "In December 2015, the Office of the Auditor General issued a report on the Regulation of the Construction Sector by the Ministry of Works and Transport and submitted the report to Parliament. Key issues noted and recommendations made in the said report", "page": 248, "level": 4}}, {"headings_1": {"content": "4.3.16. Follow-Up Report on the Status of Implementation of Audit Recommendations on the Value for Money Audit on the Regulation of the", "page": 248, "level": 1}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "related to Development of policies, laws and standards, Strengthening and Support to", "metadata": {"headings": [{"headings_0": {"content": "In December 2015, the Office of the Auditor General issued a report on the Regulation of the Construction Sector by the Ministry of Works and Transport and submitted the report to Parliament. Key issues noted and recommendations made in the said report", "page": 248, "level": 4}}, {"headings_1": {"content": "4.3.16. Follow-Up Report on the Status of Implementation of Audit Recommendations on the Value for Money Audit on the Regulation of the", "page": 248, "level": 1}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Regulatory and Professional Bodies, Dissemination of policies, laws and standards,", "metadata": {"headings": [{"headings_0": {"content": "Regulatory and Professional Bodies, Dissemination of policies, laws and standards,", "page": 248, "level": 2}}, {"headings_1": {"content": "In December 2015, the Office of the Auditor General issued a report on the Regulation of the Construction Sector by the Ministry of Works and Transport and submitted the report to Parliament. Key issues noted and recommendations made in the said report", "page": 248, "level": 4}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Research on Construction Materials, Monitoring of Compliance to Construction standards and coordination of stakeholders among others.", "metadata": {"headings": [{"headings_0": {"content": "Regulatory and Professional Bodies, Dissemination of policies, laws and standards,", "page": 248, "level": 2}}, {"headings_1": {"content": "In December 2015, the Office of the Auditor General issued a report on the Regulation of the Construction Sector by the Ministry of Works and Transport and submitted the report to Parliament. Key issues noted and recommendations made in the said report", "page": 248, "level": 4}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2015 audit given that the extent to which the Ministry addressed the issues raised would", "metadata": {"headings": [{"headings_0": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2015 audit given that the extent to which the Ministry addressed the issues raised would", "page": 248, "level": 4}}, {"headings_1": {"content": "Regulatory and Professional Bodies, Dissemination of policies, laws and standards,", "page": 248, "level": 2}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "have a bearing on improvements in enforcement of best practices in the construction", "metadata": {"headings": [{"headings_0": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2015 audit given that the extent to which the Ministry addressed the issues raised would", "page": 248, "level": 4}}, {"headings_1": {"content": "Regulatory and Professional Bodies, Dissemination of policies, laws and standards,", "page": 248, "level": 2}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "industry. Further, recommendations were then made with the aim of addressing", "metadata": {"headings": [{"headings_0": {"content": "industry. Further, recommendations were then made with the aim of addressing", "page": 248, "level": 2}}, {"headings_1": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2015 audit given that the extent to which the Ministry addressed the issues raised would", "page": 248, "level": 4}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "outstanding issues noted.", "metadata": {"headings": [{"headings_0": {"content": "industry. Further, recommendations were then made with the aim of addressing", "page": 248, "level": 2}}, {"headings_1": {"content": "The Office of the Auditor General (OAG) decided to undertake a follow-up of the 2015 audit given that the extent to which the Ministry addressed the issues raised would", "page": 248, "level": 4}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Scope of the follow-up", "metadata": {"headings": [{"headings_0": {"content": "Scope of the follow-up", "page": 248, "level": 3}}, {"headings_1": {"content": "industry. Further, recommendations were then made with the aim of addressing", "page": 248, "level": 2}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The previous audit covered three (3) financial years (FY) starting from 2012/13 to", "metadata": {"headings": [{"headings_0": {"content": "The previous audit covered three (3) financial years (FY) starting from 2012/13 to", "page": 248, "level": 2}}, {"headings_1": {"content": "Scope of the follow-up", "page": 248, "level": 3}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2014/15. The follow-up thus evaluated progress made by Ministry of Works and", "metadata": {"headings": [{"headings_0": {"content": "The previous audit covered three (3) financial years (FY) starting from 2012/13 to", "page": 248, "level": 2}}, {"headings_1": {"content": "Scope of the follow-up", "page": 248, "level": 3}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Transport coordination with Key stakeholders in implementing audit recommendations", "metadata": {"headings": [{"headings_0": {"content": "Transport coordination with Key stakeholders in implementing audit recommendations", "page": 248, "level": 2}}, {"headings_1": {"content": "The previous audit covered three (3) financial years (FY) starting from 2012/13 to", "page": 248, "level": 2}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "from 2015 to-date.", "metadata": {"headings": [{"headings_0": {"content": "Transport coordination with Key stakeholders in implementing audit recommendations", "page": 248, "level": 2}}, {"headings_1": {"content": "The previous audit covered three (3) financial years (FY) starting from 2012/13 to", "page": 248, "level": 2}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Summary of Auditor General\u2019s findings and recommendations of previous audit report and actions taken by Ministry of Works and Transport (MOWT)", "metadata": {"headings": [{"headings_0": {"content": "Summary of Auditor General\u2019s findings and recommendations of previous audit report and actions taken by Ministry of Works and Transport (MOWT)", "page": 248, "level": 8}}, {"headings_1": {"content": "Transport coordination with Key stakeholders in implementing audit recommendations", "page": 248, "level": 2}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Ministry of Works and Transport (MoWT) had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight of the Construction Sector in Uganda. Out of the 10 key audit recommendations made in the", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Works and Transport (MoWT) had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight of the Construction Sector in Uganda. Out of the 10 key audit recommendations made in the", "page": 248, "level": 4}}, {"headings_1": {"content": "Summary of Auditor General\u2019s findings and recommendations of previous audit report and actions taken by Ministry of Works and Transport (MOWT)", "page": 248, "level": 8}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "AG\u2019s report of 2015, \n", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Works and Transport (MoWT) had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight of the Construction Sector in Uganda. Out of the 10 key audit recommendations made in the", "page": 248, "level": 4}}, {"headings_1": {"content": "Summary of Auditor General\u2019s findings and recommendations of previous audit report and actions taken by Ministry of Works and Transport (MOWT)", "page": 248, "level": 8}}, [{"headings_0": {"content": "The Ministry of Works and Transport (MoWT) had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight of the Construction Sector in Uganda. Out of the 10 key audit recommendations made in the", "page": 248, "level": 4}}, {"headings_1": {"content": "Summary of Auditor General\u2019s findings and recommendations of previous audit report and actions taken by Ministry of Works and Transport (MOWT)", "page": 248, "level": 8}}]], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- 3 (30%) were fully implemented;\n- 4 (40%) were partially implemented and\n- 3 (30%) of the recommendations were not implemented", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Works and Transport (MoWT) had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight of the Construction Sector in Uganda. Out of the 10 key audit recommendations made in the", "page": 248, "level": 4}}, {"headings_1": {"content": "Summary of Auditor General\u2019s findings and recommendations of previous audit report and actions taken by Ministry of Works and Transport (MOWT)", "page": 248, "level": 8}}], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "A summary of the status is presented in the Figure 1 below. \n231", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Works and Transport (MoWT) had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight of the Construction Sector in Uganda. Out of the 10 key audit recommendations made in the", "page": 248, "level": 4}}, {"headings_1": {"content": "Summary of Auditor General\u2019s findings and recommendations of previous audit report and actions taken by Ministry of Works and Transport (MOWT)", "page": 248, "level": 8}}, [{"headings_0": {"content": "The Ministry of Works and Transport (MoWT) had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight of the Construction Sector in Uganda. Out of the 10 key audit recommendations made in the", "page": 248, "level": 4}}, {"headings_1": {"content": "Summary of Auditor General\u2019s findings and recommendations of previous audit report and actions taken by Ministry of Works and Transport (MOWT)", "page": 248, "level": 8}}]], "page": 248, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Figure V: Summary of status of implementation of audit recommendations", "metadata": {"headings": [{"headings_0": {"content": "Figure V: Summary of status of implementation of audit recommendations", "page": 249, "level": 2}}, {"headings_1": {"content": "The Ministry of Works and Transport (MoWT) had made efforts to implement the Auditor General\u2019s recommendations, resulting in improvements in oversight of the Construction Sector in Uganda. Out of the 10 key audit recommendations made in the", "page": 248, "level": 4}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Not Implemented Fully Implemented 30% 30%", "metadata": {"headings": [{"headings_0": {"content": "Not Implemented Fully Implemented 30% 30%", "page": 249, "level": 4}}, {"headings_1": {"content": "Figure V: Summary of status of implementation of audit recommendations", "page": 249, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Partially Implmented 40%", "metadata": {"headings": [{"headings_0": {"content": "Partially Implmented 40%", "page": 249, "level": 4}}, {"headings_1": {"content": "Not Implemented Fully Implemented 30% 30%", "page": 249, "level": 4}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Source: OAG analysis of MoWT responses and supporting documentation \nSpecifically noted was following the 2015 audit, although MoWT management had not", "metadata": {"headings": [{"headings_0": {"content": "Partially Implmented 40%", "page": 249, "level": 4}}, {"headings_1": {"content": "Not Implemented Fully Implemented 30% 30%", "page": 249, "level": 4}}, [{"headings_0": {"content": "Partially Implmented 40%", "page": 249, "level": 4}}, {"headings_1": {"content": "Not Implemented Fully Implemented 30% 30%", "page": 249, "level": 4}}]], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "implemented 3 audit recommendations, good progress had been made by MOWT", "metadata": {"headings": [{"headings_0": {"content": "implemented 3 audit recommendations, good progress had been made by MOWT", "page": 249, "level": 2}}, {"headings_1": {"content": "Partially Implmented 40%", "page": 249, "level": 4}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "towards Regulation of the Construction Sector by MoWT, with 3 recommendations fully", "metadata": {"headings": [{"headings_0": {"content": "implemented 3 audit recommendations, good progress had been made by MOWT", "page": 249, "level": 2}}, {"headings_1": {"content": "Partially Implmented 40%", "page": 249, "level": 4}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "implemented and 4 partially implemented. The noted progress included the following;", "metadata": {"headings": [{"headings_0": {"content": "implemented and 4 partially implemented. The noted progress included the following;", "page": 249, "level": 2}}, {"headings_1": {"content": "implemented 3 audit recommendations, good progress had been made by MOWT", "page": 249, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 The Building Codes and Regulations were developed and have been", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Building Codes and Regulations were developed and have been", "page": 249, "level": 2}}, {"headings_1": {"content": "implemented and 4 partially implemented. The noted progress included the following;", "page": 249, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "operationalised since 2nd October 2018.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Building Codes and Regulations were developed and have been", "page": 249, "level": 2}}, {"headings_1": {"content": "implemented and 4 partially implemented. The noted progress included the following;", "page": 249, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The National Building Review Board was inaugurated on 2 nd October, 2018 and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The National Building Review Board was inaugurated on 2 nd October, 2018 and", "page": 249, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Building Codes and Regulations were developed and have been", "page": 249, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the Secretariat was established in March 2019.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The National Building Review Board was inaugurated on 2 nd October, 2018 and", "page": 249, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Building Codes and Regulations were developed and have been", "page": 249, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The Ministry updated and developed policies, manuals, specifications and guidelines such as the Road Tolling Policy of 2017, Non-Motorised Transport (NMT) Design, Construction, and Operation Manual, Low Volume Sealed Roads Manual (2018) and Specifications, Roads Act (2019). The specifications for Roads & Bridges Works and Urban Roads Manual are under review. \uf0b7 The Ministry increased budgetary support to regulatory and professional bodies", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Ministry updated and developed policies, manuals, specifications and guidelines such as the Road Tolling Policy of 2017, Non-Motorised Transport (NMT) Design, Construction, and Operation Manual, Low Volume Sealed Roads Manual (2018) and Specifications, Roads Act (2019). The specifications for Roads & Bridges Works and Urban Roads Manual are under review. \uf0b7 The Ministry increased budgetary support to regulatory and professional bodies", "page": 249, "level": 1}}, {"headings_1": {"content": "\uf0b7 The National Building Review Board was inaugurated on 2 nd October, 2018 and", "page": 249, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "associated with regulation of the Construction sector.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Ministry updated and developed policies, manuals, specifications and guidelines such as the Road Tolling Policy of 2017, Non-Motorised Transport (NMT) Design, Construction, and Operation Manual, Low Volume Sealed Roads Manual (2018) and Specifications, Roads Act (2019). The specifications for Roads & Bridges Works and Urban Roads Manual are under review. \uf0b7 The Ministry increased budgetary support to regulatory and professional bodies", "page": 249, "level": 1}}, {"headings_1": {"content": "\uf0b7 The National Building Review Board was inaugurated on 2 nd October, 2018 and", "page": 249, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The Ministry filled regulatory gaps like the establishment of Construction Industry Development Committee which has representation from all professional bodies.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Ministry filled regulatory gaps like the establishment of Construction Industry Development Committee which has representation from all professional bodies.", "page": 249, "level": 4}}, {"headings_1": {"content": "\uf0b7 The Ministry updated and developed policies, manuals, specifications and guidelines such as the Road Tolling Policy of 2017, Non-Motorised Transport (NMT) Design, Construction, and Operation Manual, Low Volume Sealed Roads Manual (2018) and Specifications, Roads Act (2019). The specifications for Roads & Bridges Works and Urban Roads Manual are under review. \uf0b7 The Ministry increased budgetary support to regulatory and professional bodies", "page": 249, "level": 1}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "The Table below presents, in detail, the recommendations of the 2015 audit, and the", "metadata": {"headings": [{"headings_0": {"content": "The Table below presents, in detail, the recommendations of the 2015 audit, and the", "page": 249, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Ministry filled regulatory gaps like the establishment of Construction Industry Development Committee which has representation from all professional bodies.", "page": 249, "level": 4}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "extent to which they have been implemented:", "metadata": {"headings": [{"headings_0": {"content": "The Table below presents, in detail, the recommendations of the 2015 audit, and the", "page": 249, "level": 2}}, {"headings_1": {"content": "\uf0b7 The Ministry filled regulatory gaps like the establishment of Construction Industry Development Committee which has representation from all professional bodies.", "page": 249, "level": 4}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 78: Recommendations of the 2015 audit", "metadata": {"headings": [{"headings_0": {"content": "Table 78: Recommendations of the 2015 audit", "page": 249, "level": 2}}, {"headings_1": {"content": "The Table below presents, in detail, the recommendations of the 2015 audit, and the", "page": 249, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**Mandate and Regulatory Framework for the construction industry**", null, null, null], ["**1**", "The Ministry should refocus on its core mandate to enable effective provision of oversight in the Construction Sector.", "Not Implemented", "No"]], "metadata": {"headings": [{"headings_0": {"content": "Table 78: Recommendations of the 2015 audit", "page": 249, "level": 2}}, {"headings_1": {"content": "The Table below presents, in detail, the recommendations of the 2015 audit, and the", "page": 249, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Audit recommendation", "Status of implementation as reported by mowt", "Audit comment on resolving previous condition/problem by actions of management"], "type": "table"}}, {"content": "232", "metadata": {"headings": [{"headings_0": {"content": "Table 78: Recommendations of the 2015 audit", "page": 249, "level": 2}}, {"headings_1": {"content": "The Table below presents, in detail, the recommendations of the 2015 audit, and the", "page": 249, "level": 2}}], "page": 249, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**2**", "The Ministry should prioritize finalization of the UCICO bill.", "Partially Implemented", "No"], ["**3**", "The Ministry should endeavour to finalize the development of the Regulations and the Building code as planned.", "Implemented", "Whereas, the building regulations and code were developed, They were not widely disseminated."], ["**4**", "In addition, funding earmarked for such activities should be put to the intended purpose to enable the realization of the planned outputs.", "Not implemented", "No"], ["**5**", "The Ministry should also prioritize the review of the roads manuals, standards and guidelines to take into account the current road traffic in the country.", "Partially Implemented", "Whereas some manuals have been reviewed, they have not been disseminated"], ["**6**", "The Ministry should ensure that strengthening and support to the regulatory and professional bodies is prioritized as envisaged under the policy.", "Partially Implemented", "No"], ["**Dissemination of policies , laws, guidelines and standards**", null, null, null], ["**7**", "The Ministry should always prioritize the dissemination of the standards and training of stakeholders and also ensure that funds are utilized as intended to create awareness on quality aspects in the industry. Besides holding workshops and seminars, the Ministry should also strive to strengthen its resource centre so that relevant information can be easily accessed.", "Not Implemented", "No"], ["**Research on Construction Materials**", null, null, null], ["**8**", "The Ministry should always endeavour to carry out research activities as planned so as to promote use of new and improved technologies such as usage of local construction materials.", "Partially Implemented", "Partially"], ["**Monitoring of compliance to construction standards**", null, null, null], ["**9**", "The Ministry should always ensure that funds received for monitoring activities are utilized as planned.", "Partially Implemented", "Partially"]], "metadata": {"headings": [{"headings_0": {"content": "Table 78: Recommendations of the 2015 audit", "page": 249, "level": 2}}, {"headings_1": {"content": "The Table below presents, in detail, the recommendations of the 2015 audit, and the", "page": 249, "level": 2}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Audit recommendation", "Status of implementation as reported by mowt", "Audit comment on resolving previous condition/problem by actions of management"], "type": "table"}}, {"content": "233", "metadata": {"headings": [{"headings_0": {"content": "Table 78: Recommendations of the 2015 audit", "page": 249, "level": 2}}, {"headings_1": {"content": "The Table below presents, in detail, the recommendations of the 2015 audit, and the", "page": 249, "level": 2}}], "page": 250, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["The Ministry should ensure that Annual Performance Agreements are signed with UNRA and MoUs entered into with other Agencies like KCCA, MoLG, Local and Urban Councils to streamline their respective monitoring roles. A mechanism should be established to enable follow-up of recommendations made in the technical compliance audit reports", "", "", null], ["**Coordination of stakeholders**", null, null, null], ["**10**", "The Ministry should put in place a proper coordination mechanism among government entities implementing public works in order to harmonize their different activities and avoid duplication and resource wastage. In addition the Ministry should expedite the enactment of the UCICO bill to enhance coordination amongst the key government institutions and other stakeholders in the sector.", "Not Implemented", "No"]], "metadata": {"headings": [{"headings_0": {"content": "Table 78: Recommendations of the 2015 audit", "page": 249, "level": 2}}, {"headings_1": {"content": "The Table below presents, in detail, the recommendations of the 2015 audit, and the", "page": 249, "level": 2}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Audit recommendation", "Status of implementation as reported by mowt", "Audit comment on resolving previous condition/problem by actions of management"], "type": "table"}}, {"content": "The outstanding recommendations should also be addressed to enhance the regulation", "metadata": {"headings": [{"headings_0": {"content": "The outstanding recommendations should also be addressed to enhance the regulation", "page": 251, "level": 2}}, {"headings_1": {"content": "Table 78: Recommendations of the 2015 audit", "page": 249, "level": 2}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of the construction sector.", "metadata": {"headings": [{"headings_0": {"content": "The outstanding recommendations should also be addressed to enhance the regulation", "page": 251, "level": 2}}, {"headings_1": {"content": "Table 78: Recommendations of the 2015 audit", "page": 249, "level": 2}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4.3.17. Value for money audit report on management of piped water systems in rural areas of uganda by Ministry of Water and Environment", "metadata": {"headings": [{"headings_0": {"content": "4.3.17. Value for money audit report on management of piped water systems in rural areas of uganda by Ministry of Water and Environment", "page": 251, "level": 8}}, {"headings_1": {"content": "The outstanding recommendations should also be addressed to enhance the regulation", "page": 251, "level": 2}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Access to safe drinking-water is essential to health, a basic human right, and is an", "metadata": {"headings": [{"headings_0": {"content": "Access to safe drinking-water is essential to health, a basic human right, and is an", "page": 251, "level": 2}}, {"headings_1": {"content": "4.3.17. Value for money audit report on management of piped water systems in rural areas of uganda by Ministry of Water and Environment", "page": 251, "level": 8}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "important health and development aspect at global, national, regional and local levels. Access to water is described as availability of at least 20 liters of water per person per", "metadata": {"headings": [{"headings_0": {"content": "Access to safe drinking-water is essential to health, a basic human right, and is an", "page": 251, "level": 2}}, {"headings_1": {"content": "4.3.17. Value for money audit report on management of piped water systems in rural areas of uganda by Ministry of Water and Environment", "page": 251, "level": 8}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "day within a radius of one kilometer of the user\u2019s dwelling. One of the strategic objectives of the Ministry of Water and Environment (MoWE) is to increase water", "metadata": {"headings": [{"headings_0": {"content": "day within a radius of one kilometer of the user\u2019s dwelling. One of the strategic objectives of the Ministry of Water and Environment (MoWE) is to increase water", "page": 251, "level": 4}}, {"headings_1": {"content": "Access to safe drinking-water is essential to health, a basic human right, and is an", "page": 251, "level": 2}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "supply coverage in the rural areas while ensuring equity by providing at least each village with one safe and clean water source, and where it is technically feasible with piped water options.", "metadata": {"headings": [{"headings_0": {"content": "day within a radius of one kilometer of the user\u2019s dwelling. One of the strategic objectives of the Ministry of Water and Environment (MoWE) is to increase water", "page": 251, "level": 4}}, {"headings_1": {"content": "Access to safe drinking-water is essential to health, a basic human right, and is an", "page": 251, "level": 2}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The Ministry of Water and Environment has implemented a number of piped water", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Water and Environment has implemented a number of piped water", "page": 251, "level": 2}}, {"headings_1": {"content": "day within a radius of one kilometer of the user\u2019s dwelling. One of the strategic objectives of the Ministry of Water and Environment (MoWE) is to increase water", "page": 251, "level": 4}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "schemes targeting 70% of the people in rural areas to have access to safe water within one kilometer (1000-meter) by the end of the financial year 2021/2022. However, actual access achieved was an average of 68.3% over the four years under review. Over the years, the Ministry noted several challenges affecting performance of rural water piped water schemes including; delays in land acquisition, budget cuts, delayed", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Water and Environment has implemented a number of piped water", "page": 251, "level": 2}}, {"headings_1": {"content": "day within a radius of one kilometer of the user\u2019s dwelling. One of the strategic objectives of the Ministry of Water and Environment (MoWE) is to increase water", "page": 251, "level": 4}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "release of funds, vandalism of the water infrastructure, and the effects of Covid19", "metadata": {"headings": [{"headings_0": {"content": "release of funds, vandalism of the water infrastructure, and the effects of Covid19", "page": 251, "level": 2}}, {"headings_1": {"content": "The Ministry of Water and Environment has implemented a number of piped water", "page": 251, "level": 2}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "lockdown, among others.", "metadata": {"headings": [{"headings_0": {"content": "release of funds, vandalism of the water infrastructure, and the effects of Covid19", "page": 251, "level": 2}}, {"headings_1": {"content": "The Ministry of Water and Environment has implemented a number of piped water", "page": 251, "level": 2}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The overall objective of the audit was to assess whether the Ministry of Water and Environment planned, implemented and undertook operations and maintenance of the", "metadata": {"headings": [{"headings_0": {"content": "The overall objective of the audit was to assess whether the Ministry of Water and Environment planned, implemented and undertook operations and maintenance of the", "page": 251, "level": 4}}, {"headings_1": {"content": "release of funds, vandalism of the water infrastructure, and the effects of Covid19", "page": 251, "level": 2}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "234", "metadata": {"headings": [{"headings_0": {"content": "The overall objective of the audit was to assess whether the Ministry of Water and Environment planned, implemented and undertook operations and maintenance of the", "page": 251, "level": 4}}, {"headings_1": {"content": "release of funds, vandalism of the water infrastructure, and the effects of Covid19", "page": 251, "level": 2}}], "page": 251, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "selected piped water schemes in rural areas in a timely and effective manner. The", "metadata": {"headings": [{"headings_0": {"content": "selected piped water schemes in rural areas in a timely and effective manner. The", "page": 252, "level": 2}}, {"headings_1": {"content": "The overall objective of the audit was to assess whether the Ministry of Water and Environment planned, implemented and undertook operations and maintenance of the", "page": 251, "level": 4}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "audit covered four financial years from 2018/19 to 2021/22 whereby 3 projects covering 18 water schemes out 6 projects with 23 water schemes were assessed.", "metadata": {"headings": [{"headings_0": {"content": "selected piped water schemes in rural areas in a timely and effective manner. The", "page": 252, "level": 2}}, {"headings_1": {"content": "The overall objective of the audit was to assess whether the Ministry of Water and Environment planned, implemented and undertook operations and maintenance of the", "page": 251, "level": 4}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Below is a summary of key findings and recommendations.", "metadata": {"headings": [{"headings_0": {"content": "Below is a summary of key findings and recommendations.", "page": 252, "level": 2}}, {"headings_1": {"content": "selected piped water schemes in rural areas in a timely and effective manner. The", "page": 252, "level": 2}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "During the period under review of 2018/19 to 2021/2022, the Ministry of Water and Environment implemented a total of six projects with 23 piped water schemes. Of these 23 schemes, 11 were completed while 12 were still ongoing. In addition, The", "metadata": {"headings": [{"headings_0": {"content": "During the period under review of 2018/19 to 2021/2022, the Ministry of Water and Environment implemented a total of six projects with 23 piped water schemes. Of these 23 schemes, 11 were completed while 12 were still ongoing. In addition, The", "page": 252, "level": 4}}, {"headings_1": {"content": "Below is a summary of key findings and recommendations.", "page": 252, "level": 2}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Ministry\u2019s access to safe rural water stagnated at 68% for three out of the four years", "metadata": {"headings": [{"headings_0": {"content": "During the period under review of 2018/19 to 2021/2022, the Ministry of Water and Environment implemented a total of six projects with 23 piped water schemes. Of these 23 schemes, 11 were completed while 12 were still ongoing. In addition, The", "page": 252, "level": 4}}, {"headings_1": {"content": "Below is a summary of key findings and recommendations.", "page": 252, "level": 2}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "under review ended 30th June 2022. The stagnation was attributed to the growing", "metadata": {"headings": [{"headings_0": {"content": "under review ended 30th June 2022. The stagnation was attributed to the growing", "page": 252, "level": 2}}, {"headings_1": {"content": "During the period under review of 2018/19 to 2021/2022, the Ministry of Water and Environment implemented a total of six projects with 23 piped water schemes. Of these 23 schemes, 11 were completed while 12 were still ongoing. In addition, The", "page": 252, "level": 4}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "population and the inability to provide infrastructure to meet the growing water demand. The following were noted;", "metadata": {"headings": [{"headings_0": {"content": "under review ended 30th June 2022. The stagnation was attributed to the growing", "page": 252, "level": 2}}, {"headings_1": {"content": "During the period under review of 2018/19 to 2021/2022, the Ministry of Water and Environment implemented a total of six projects with 23 piped water schemes. Of these 23 schemes, 11 were completed while 12 were still ongoing. In addition, The", "page": 252, "level": 4}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 There was no evidence of review of the plans and feasibility studies before commencement of construction works. Planning documents relating to the three", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was no evidence of review of the plans and feasibility studies before commencement of construction works. Planning documents relating to the three", "page": 252, "level": 4}}, {"headings_1": {"content": "under review ended 30th June 2022. The stagnation was attributed to the growing", "page": 252, "level": 2}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(3) projects with eighteen (18) water schemes selected for audit were not availed to the audit team for review.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was no evidence of review of the plans and feasibility studies before commencement of construction works. Planning documents relating to the three", "page": 252, "level": 4}}, {"headings_1": {"content": "under review ended 30th June 2022. The stagnation was attributed to the growing", "page": 252, "level": 2}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Despite the absence of the planning documents, indications of inadequate planning were revealed through the review of implementation documentation. The", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Despite the absence of the planning documents, indications of inadequate planning were revealed through the review of implementation documentation. The", "page": 252, "level": 4}}, {"headings_1": {"content": "\uf0b7 There was no evidence of review of the plans and feasibility studies before commencement of construction works. Planning documents relating to the three", "page": 252, "level": 4}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "significant variances in the actual and targeted number of beneficiaries, occasioned by the delayed plan approvals before actual implementation of the schemes, were noted. This further indicated that there was no project re-appraisal undertaken by", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Despite the absence of the planning documents, indications of inadequate planning were revealed through the review of implementation documentation. The", "page": 252, "level": 4}}, {"headings_1": {"content": "\uf0b7 There was no evidence of review of the plans and feasibility studies before commencement of construction works. Planning documents relating to the three", "page": 252, "level": 4}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "management to validate the targets. As a result, there were variations in contract works and contract prices amounting to UGX 14.358 billion.", "metadata": {"headings": [{"headings_0": {"content": "management to validate the targets. As a result, there were variations in contract works and contract prices amounting to UGX 14.358 billion.", "page": 252, "level": 4}}, {"headings_1": {"content": "\uf0b7 Despite the absence of the planning documents, indications of inadequate planning were revealed through the review of implementation documentation. The", "page": 252, "level": 4}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "\uf0b7 There were delays in implementation of water supply schemes. Fourteen (77.7%) of the eighteen schemes were delayed and had extensions of up to four years. The", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were delays in implementation of water supply schemes. Fourteen (77.7%) of the eighteen schemes were delayed and had extensions of up to four years. The", "page": 252, "level": 4}}, {"headings_1": {"content": "management to validate the targets. As a result, there were variations in contract works and contract prices amounting to UGX 14.358 billion.", "page": 252, "level": 4}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "delay in implementation was attributed to the delays in commencement of construction works by contractors of up to 5 months, delayed payment to contractors for certified works by over four months, affecting their cash flows;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were delays in implementation of water supply schemes. Fourteen (77.7%) of the eighteen schemes were delayed and had extensions of up to four years. The", "page": 252, "level": 4}}, {"headings_1": {"content": "management to validate the targets. As a result, there were variations in contract works and contract prices amounting to UGX 14.358 billion.", "page": 252, "level": 4}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "internal borrowing of project funds of up to UGX5.7 Billion to implement activities", "metadata": {"headings": [{"headings_0": {"content": "internal borrowing of project funds of up to UGX5.7 Billion to implement activities", "page": 252, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were delays in implementation of water supply schemes. Fourteen (77.7%) of the eighteen schemes were delayed and had extensions of up to four years. The", "page": 252, "level": 4}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "outside the approved work plans; and delays resulting from the restrictions under", "metadata": {"headings": [{"headings_0": {"content": "internal borrowing of project funds of up to UGX5.7 Billion to implement activities", "page": 252, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were delays in implementation of water supply schemes. Fourteen (77.7%) of the eighteen schemes were delayed and had extensions of up to four years. The", "page": 252, "level": 4}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "the Covid19 Pandemic. Furthermore, the delays were a result of the delays in", "metadata": {"headings": [{"headings_0": {"content": "the Covid19 Pandemic. Furthermore, the delays were a result of the delays in", "page": 252, "level": 2}}, {"headings_1": {"content": "internal borrowing of project funds of up to UGX5.7 Billion to implement activities", "page": 252, "level": 2}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "acquisition of project land, among others. The overall project delays have since resulted into increased interest costs charged by supervisors and contractors of up to UGX 3.2 billion.", "metadata": {"headings": [{"headings_0": {"content": "the Covid19 Pandemic. Furthermore, the delays were a result of the delays in", "page": 252, "level": 2}}, {"headings_1": {"content": "internal borrowing of project funds of up to UGX5.7 Billion to implement activities", "page": 252, "level": 2}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 There were inadequacies in regard to the monitoring and evaluation undertaken by the monitoring and evaluation unit at the Ministry of Water and Environment. The M&E activities were not frequently undertaken, actual monitoring visits were", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were inadequacies in regard to the monitoring and evaluation undertaken by the monitoring and evaluation unit at the Ministry of Water and Environment. The M&E activities were not frequently undertaken, actual monitoring visits were", "page": 252, "level": 4}}, {"headings_1": {"content": "the Covid19 Pandemic. Furthermore, the delays were a result of the delays in", "page": 252, "level": 2}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "not undertaken as planned, and absence of contract management reports for", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were inadequacies in regard to the monitoring and evaluation undertaken by the monitoring and evaluation unit at the Ministry of Water and Environment. The M&E activities were not frequently undertaken, actual monitoring visits were", "page": 252, "level": 4}}, {"headings_1": {"content": "the Covid19 Pandemic. Furthermore, the delays were a result of the delays in", "page": 252, "level": 2}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "management decision making purposes. Consequently, the use of substandard", "metadata": {"headings": [{"headings_0": {"content": "management decision making purposes. Consequently, the use of substandard", "page": 252, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were inadequacies in regard to the monitoring and evaluation undertaken by the monitoring and evaluation unit at the Ministry of Water and Environment. The M&E activities were not frequently undertaken, actual monitoring visits were", "page": 252, "level": 4}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "materials/equipment to implement the piped water schemes by contractors were not timely identified; and delays by the contractors to implement monitoring", "metadata": {"headings": [{"headings_0": {"content": "management decision making purposes. Consequently, the use of substandard", "page": 252, "level": 2}}, {"headings_1": {"content": "\uf0b7 There were inadequacies in regard to the monitoring and evaluation undertaken by the monitoring and evaluation unit at the Ministry of Water and Environment. The M&E activities were not frequently undertaken, actual monitoring visits were", "page": 252, "level": 4}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "recommendations and supervisory instructions were not followed. These affected", "metadata": {"headings": [{"headings_0": {"content": "recommendations and supervisory instructions were not followed. These affected", "page": 252, "level": 2}}, {"headings_1": {"content": "management decision making purposes. Consequently, the use of substandard", "page": 252, "level": 2}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the overall quality of service delivered to the citizens and are likely hinder overall project sustainability.", "metadata": {"headings": [{"headings_0": {"content": "recommendations and supervisory instructions were not followed. These affected", "page": 252, "level": 2}}, {"headings_1": {"content": "management decision making purposes. Consequently, the use of substandard", "page": 252, "level": 2}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 The annual national average of the functionality of water supply systems averaged at 83.5% over the four years. Whereas this was a good measure of performance,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The annual national average of the functionality of water supply systems averaged at 83.5% over the four years. Whereas this was a good measure of performance,", "page": 252, "level": 4}}, {"headings_1": {"content": "recommendations and supervisory instructions were not followed. These affected", "page": 252, "level": 2}}], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "235 \nthe incidents of limited functionality on some water schemes were noted which resulted from inadequacies in the maintenance and repairs of the schemes, occasioned by limitations in revenue collection, inadequate actual water connections in relation to the planned targets, vandalism of water system infrastructure, and affordability of the water services by the communities, among", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The annual national average of the functionality of water supply systems averaged at 83.5% over the four years. Whereas this was a good measure of performance,", "page": 252, "level": 4}}, {"headings_1": {"content": "recommendations and supervisory instructions were not followed. These affected", "page": 252, "level": 2}}, [{"headings_0": {"content": "\uf0b7 The annual national average of the functionality of water supply systems averaged at 83.5% over the four years. Whereas this was a good measure of performance,", "page": 252, "level": 4}}, {"headings_1": {"content": "recommendations and supervisory instructions were not followed. These affected", "page": 252, "level": 2}}]], "page": 252, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "others. These challenges if not addressed are likely to hinder the sustainability of the schemes and the overall failure by Government to attain the desired levels of", "metadata": {"headings": [{"headings_0": {"content": "others. These challenges if not addressed are likely to hinder the sustainability of the schemes and the overall failure by Government to attain the desired levels of", "page": 253, "level": 4}}, {"headings_1": {"content": "\uf0b7 The annual national average of the functionality of water supply systems averaged at 83.5% over the four years. Whereas this was a good measure of performance,", "page": 252, "level": 4}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "quality water accessibility to the citizens in the rural areas. \nThe Ministry of Water and Environment should;", "metadata": {"headings": [{"headings_0": {"content": "others. These challenges if not addressed are likely to hinder the sustainability of the schemes and the overall failure by Government to attain the desired levels of", "page": 253, "level": 4}}, {"headings_1": {"content": "\uf0b7 The annual national average of the functionality of water supply systems averaged at 83.5% over the four years. Whereas this was a good measure of performance,", "page": 252, "level": 4}}, [{"headings_0": {"content": "others. These challenges if not addressed are likely to hinder the sustainability of the schemes and the overall failure by Government to attain the desired levels of", "page": 253, "level": 4}}, {"headings_1": {"content": "\uf0b7 The annual national average of the functionality of water supply systems averaged at 83.5% over the four years. Whereas this was a good measure of performance,", "page": 252, "level": 4}}]], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Ensure that filing of planning and other related records is properly managed by", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Ensure that filing of planning and other related records is properly managed by", "page": 253, "level": 2}}, {"headings_1": {"content": "others. These challenges if not addressed are likely to hinder the sustainability of the schemes and the overall failure by Government to attain the desired levels of", "page": 253, "level": 4}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "considering going digital to enable easy accessibility to those records to foster assessment or project appraisals at any level when required.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Ensure that filing of planning and other related records is properly managed by", "page": 253, "level": 2}}, {"headings_1": {"content": "others. These challenges if not addressed are likely to hinder the sustainability of the schemes and the overall failure by Government to attain the desired levels of", "page": 253, "level": 4}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Ensure adequate reviews of projects plans or project re-appraisals are undertaken", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Ensure adequate reviews of projects plans or project re-appraisals are undertaken", "page": 253, "level": 2}}, {"headings_1": {"content": "\uf0fc Ensure that filing of planning and other related records is properly managed by", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "before commencement of projects which take longer to commence following long", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Ensure adequate reviews of projects plans or project re-appraisals are undertaken", "page": 253, "level": 2}}, {"headings_1": {"content": "\uf0fc Ensure that filing of planning and other related records is properly managed by", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "lead times before accessing funding. In addition, payments to contractors should", "metadata": {"headings": [{"headings_0": {"content": "lead times before accessing funding. In addition, payments to contractors should", "page": 253, "level": 2}}, {"headings_1": {"content": "\uf0fc Ensure adequate reviews of projects plans or project re-appraisals are undertaken", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "be synchronized with planned cash flow releases for the schemes implementation.", "metadata": {"headings": [{"headings_0": {"content": "lead times before accessing funding. In addition, payments to contractors should", "page": 253, "level": 2}}, {"headings_1": {"content": "\uf0fc Ensure adequate reviews of projects plans or project re-appraisals are undertaken", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Assess the viability of the initial feasibility studies and project designs and make", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Assess the viability of the initial feasibility studies and project designs and make", "page": 253, "level": 2}}, {"headings_1": {"content": "lead times before accessing funding. In addition, payments to contractors should", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "timely revisions where necessary. This would reduce on the increased project costs resulting from delays and variations taking place during project implementation. \n\uf0fc", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Assess the viability of the initial feasibility studies and project designs and make", "page": 253, "level": 2}}, {"headings_1": {"content": "lead times before accessing funding. In addition, payments to contractors should", "page": 253, "level": 2}}, [{"headings_0": {"content": "\uf0fc Assess the viability of the initial feasibility studies and project designs and make", "page": 253, "level": 2}}, {"headings_1": {"content": "lead times before accessing funding. In addition, payments to contractors should", "page": 253, "level": 2}}]], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Undertake adequate monitoring and evaluation of the implementation of the water", "metadata": {"headings": [{"headings_0": {"content": "Undertake adequate monitoring and evaluation of the implementation of the water", "page": 253, "level": 2}}, {"headings_1": {"content": "\uf0fc Assess the viability of the initial feasibility studies and project designs and make", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "supply schemes. In addition, preliminary project activities, such as; identification", "metadata": {"headings": [{"headings_0": {"content": "supply schemes. In addition, preliminary project activities, such as; identification", "page": 253, "level": 2}}, {"headings_1": {"content": "Undertake adequate monitoring and evaluation of the implementation of the water", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "of sites, water quality and quantity of sources, compensation of project Affected Persons (PAPs), and acquisition of land, among others, should be undertaken prior", "metadata": {"headings": [{"headings_0": {"content": "supply schemes. In addition, preliminary project activities, such as; identification", "page": 253, "level": 2}}, {"headings_1": {"content": "Undertake adequate monitoring and evaluation of the implementation of the water", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "to handover of construction sites to contractors. Furthermore, Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "to handover of construction sites to contractors. Furthermore, Accounting Officer", "page": 253, "level": 2}}, {"headings_1": {"content": "supply schemes. In addition, preliminary project activities, such as; identification", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "should ensure timely payment of contractors; implement activities according to approved budgets, and frequent discussion of monitoring and supervision reports to ensure snags are rectified in a timely manner.", "metadata": {"headings": [{"headings_0": {"content": "to handover of construction sites to contractors. Furthermore, Accounting Officer", "page": 253, "level": 2}}, {"headings_1": {"content": "supply schemes. In addition, preliminary project activities, such as; identification", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Liaise with Ministry of Finance, Planning and Economic Development to source for", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Liaise with Ministry of Finance, Planning and Economic Development to source for", "page": 253, "level": 2}}, {"headings_1": {"content": "to handover of construction sites to contractors. Furthermore, Accounting Officer", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "sufficient funds to monitor and supervise activities for increased functionality and sustainability of the water supply schemes.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Liaise with Ministry of Finance, Planning and Economic Development to source for", "page": 253, "level": 2}}, {"headings_1": {"content": "to handover of construction sites to contractors. Furthermore, Accounting Officer", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Routine and timely maintenance of piped water systems. In addition, security over", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Routine and timely maintenance of piped water systems. In addition, security over", "page": 253, "level": 2}}, {"headings_1": {"content": "\uf0fc Liaise with Ministry of Finance, Planning and Economic Development to source for", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "the water infrastructure should be enhanced to cub vandalism of the infrastructure.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Routine and timely maintenance of piped water systems. In addition, security over", "page": 253, "level": 2}}, {"headings_1": {"content": "\uf0fc Liaise with Ministry of Finance, Planning and Economic Development to source for", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0fc Adequate staffing and facilitation of the Area Service Providers to support routine checks to stop illegal connections, and conduct sensitization of communities. In", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Adequate staffing and facilitation of the Area Service Providers to support routine checks to stop illegal connections, and conduct sensitization of communities. In", "page": 253, "level": 4}}, {"headings_1": {"content": "\uf0fc Routine and timely maintenance of piped water systems. In addition, security over", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "addition, operational expenses of these organizations should be reviewed so as to reduce the cost of delivery of service to the public.", "metadata": {"headings": [{"headings_0": {"content": "\uf0fc Adequate staffing and facilitation of the Area Service Providers to support routine checks to stop illegal connections, and conduct sensitization of communities. In", "page": 253, "level": 4}}, {"headings_1": {"content": "\uf0fc Routine and timely maintenance of piped water systems. In addition, security over", "page": 253, "level": 2}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 253, "level": 3}}, {"headings_1": {"content": "\uf0fc Adequate staffing and facilitation of the Area Service Providers to support routine checks to stop illegal connections, and conduct sensitization of communities. In", "page": 253, "level": 4}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Whereas the Ministry of Water and Environment has undertaken specific interventions to increase access to safe water by the rural population, through the Rural Water", "metadata": {"headings": [{"headings_0": {"content": "Whereas the Ministry of Water and Environment has undertaken specific interventions to increase access to safe water by the rural population, through the Rural Water", "page": 253, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 253, "level": 3}}], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Supply and Sanitation department by up to 68%, inadequate planning, delays in construction and completion of schemes, inadequate monitoring and evaluation of \n236 \nactivities, as well as inefficiencies in operations and maintenance of the rural water supply schemes, have stagnated the performance of the programme. These have been occasioned by delays in land acquisition, vandalism of the water system infrastructure, limitations in affordability of the service, inadequate monitoring and contract management, among others. \nIt is hoped that with the appropriate stakeholder engagement, closer monitoring and policy review, among others, the inadequacies in the rural water sub-sector will be reduced to enable the country benefit from effective and timely access to safe water. \n237", "metadata": {"headings": [{"headings_0": {"content": "Whereas the Ministry of Water and Environment has undertaken specific interventions to increase access to safe water by the rural population, through the Rural Water", "page": 253, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 253, "level": 3}}, [{"headings_0": {"content": "Whereas the Ministry of Water and Environment has undertaken specific interventions to increase access to safe water by the rural population, through the Rural Water", "page": 253, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 253, "level": 3}}], [{"headings_0": {"content": "Whereas the Ministry of Water and Environment has undertaken specific interventions to increase access to safe water by the rural population, through the Rural Water", "page": 253, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 253, "level": 3}}], [{"headings_0": {"content": "Whereas the Ministry of Water and Environment has undertaken specific interventions to increase access to safe water by the rural population, through the Rural Water", "page": 253, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 253, "level": 3}}], [{"headings_0": {"content": "Whereas the Ministry of Water and Environment has undertaken specific interventions to increase access to safe water by the rural population, through the Rural Water", "page": 253, "level": 4}}, {"headings_1": {"content": "Conclusion", "page": 253, "level": 3}}]], "page": 253, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "5. PART 5: HIGHLIGHTS FROM TREASURY MEMORANDA AUDIT", "metadata": {"headings": [{"headings_0": {"content": "5. PART 5: HIGHLIGHTS FROM TREASURY MEMORANDA AUDIT", "page": 255, "level": 3}}, {"headings_1": {"content": "Whereas the Ministry of Water and Environment has undertaken specific interventions to increase access to safe water by the rural population, through the Rural Water", "page": 253, "level": 4}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "In accordance with Section 13(f) of the National Audit Act 2008, I am required to undertake", "metadata": {"headings": [{"headings_0": {"content": "5. PART 5: HIGHLIGHTS FROM TREASURY MEMORANDA AUDIT", "page": 255, "level": 3}}, {"headings_1": {"content": "Whereas the Ministry of Water and Environment has undertaken specific interventions to increase access to safe water by the rural population, through the Rural Water", "page": 253, "level": 4}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**No. of Entities**", "**No. of recommendations issued in all Treasury Memoranda audits** **No. and % of recommendations implemented**", null, "**No. and % of recommendations partially implemented**", null, "**No. and % of recommendations not implemented**", null], ["**27**", "**557** 177**", "**32%**", "**86**", "**15%**", "**294**", "**53%**"]], "metadata": {"headings": [{"headings_0": {"content": "5. PART 5: HIGHLIGHTS FROM TREASURY MEMORANDA AUDIT", "page": 255, "level": 3}}, {"headings_1": {"content": "Whereas the Ministry of Water and Environment has undertaken specific interventions to increase access to safe water by the rural population, through the Rural Water", "page": 253, "level": 4}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": [["audit of the Treasury Memoranda. During the financial year, I undertook twenty-seven (27) audits of Treasury Memoranda. These included thirteen (13) MDAs for the financial year 2019/2020, and Value for Money reports on audit of USMID in fourteen (14) Municipal Councils for the Financial Year 2015/2016. Overall a total of 557 recommendations were made in the twenty-seven (27) Treasury Memoranda. I observed that, thirty-two percent (32%) of the recommendations were fully implemented, fifteen percent (15%) partially implemented and fifty three percent (53%) not implemented at all as summarized in the table and chart below; **Table 79: Summary of treasury memoranda implementation status** **No. of** Entities** **No. of recommendations issued in all Treasury Memoranda audits** **No. and % of recommendations implemented** **No. and % of recommendations partially implemented** **No. and % of recommendations not implemented** **27 557 177 32% 86 15% 294 53%** **No. of Entities** **No. of recommendations issued in all Treasury Memoranda audits** **No. and % of recommendations implemented** **No. and % of recommendations partially implemented** **No. and % of recommendations not implemented** **27 557 177 32% 86 15% 294 53%**", "", null], ["% of recommendations implemented 32% % of recommendations partially implemented 15% % of recommendations not implemented 53% **Chart showing implementation of Treasury Memoranda recommendations**", null, "% of recommendations implemented 32% % of recommendations partially implemented 15% **implementation of recommendations**"]], "metadata": {"headings": [{"headings_0": {"content": "5. PART 5: HIGHLIGHTS FROM TREASURY MEMORANDA AUDIT", "page": 255, "level": 3}}, {"headings_1": {"content": "Whereas the Ministry of Water and Environment has undertaken specific interventions to increase access to safe water by the rural population, through the Rural Water", "page": 253, "level": 4}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": "1.0", "metadata": {"headings": [{"headings_0": {"content": "5. PART 5: HIGHLIGHTS FROM TREASURY MEMORANDA AUDIT", "page": 255, "level": 3}}, {"headings_1": {"content": "Whereas the Ministry of Water and Environment has undertaken specific interventions to increase access to safe water by the rural population, through the Rural Water", "page": 253, "level": 4}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The following is a summary of the results of the Treasury Memoranda audits;", "metadata": {"headings": [{"headings_0": {"content": "The following is a summary of the results of the Treasury Memoranda audits;", "page": 255, "level": 2}}, {"headings_1": {"content": "5. PART 5: HIGHLIGHTS FROM TREASURY MEMORANDA AUDIT", "page": 255, "level": 3}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "a) Report of the Auditor General on the audit of the Treasury Memorandum presented to Parliament by the Hon. Minister of Finance, Planning and Economic Development on various MDAs", "metadata": {"headings": [{"headings_0": {"content": "a) Report of the Auditor General on the audit of the Treasury Memorandum presented to Parliament by the Hon. Minister of Finance, Planning and Economic Development on various MDAs", "page": 255, "level": 8}}, {"headings_1": {"content": "The following is a summary of the results of the Treasury Memoranda audits;", "page": 255, "level": 2}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Thirteen (13) Treasury Memoranda reports for the financial year 2019/20 for various entities were presented for audit. The table below provides a summary of the status of implementation of the audit recommendations in various entities including; Ministry of", "metadata": {"headings": [{"headings_0": {"content": "Thirteen (13) Treasury Memoranda reports for the financial year 2019/20 for various entities were presented for audit. The table below provides a summary of the status of implementation of the audit recommendations in various entities including; Ministry of", "page": 255, "level": 4}}, {"headings_1": {"content": "a) Report of the Auditor General on the audit of the Treasury Memorandum presented to Parliament by the Hon. Minister of Finance, Planning and Economic Development on various MDAs", "page": 255, "level": 8}}], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "238 \nDefense and Veteran Affairs, State House, the Judiciary, Uganda Police, Ministry of Internal Affairs, Ministry of Works and Transport, Ministry of Local Government, Prisons service, Ministry of Agriculture, Animal Industry and Fisheries, Ministry of Energy and Mineral Development, Ministry of Water and Environment, Ministry of Lands Housing and Urban Development and Office of the President.", "metadata": {"headings": [{"headings_0": {"content": "Thirteen (13) Treasury Memoranda reports for the financial year 2019/20 for various entities were presented for audit. The table below provides a summary of the status of implementation of the audit recommendations in various entities including; Ministry of", "page": 255, "level": 4}}, {"headings_1": {"content": "a) Report of the Auditor General on the audit of the Treasury Memorandum presented to Parliament by the Hon. Minister of Finance, Planning and Economic Development on various MDAs", "page": 255, "level": 8}}, [{"headings_0": {"content": "Thirteen (13) Treasury Memoranda reports for the financial year 2019/20 for various entities were presented for audit. The table below provides a summary of the status of implementation of the audit recommendations in various entities including; Ministry of", "page": 255, "level": 4}}, {"headings_1": {"content": "a) Report of the Auditor General on the audit of the Treasury Memorandum presented to Parliament by the Hon. Minister of Finance, Planning and Economic Development on various MDAs", "page": 255, "level": 8}}]], "page": 255, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Out of 145 recommendations given, 62 (43%) were fully implemented, 56 (37%) partialy implemented and 27 (19%) recommendations were not implemented. The table below", "metadata": {"headings": [{"headings_0": {"content": "Out of 145 recommendations given, 62 (43%) were fully implemented, 56 (37%) partialy implemented and 27 (19%) recommendations were not implemented. The table below", "page": 256, "level": 4}}, {"headings_1": {"content": "Thirteen (13) Treasury Memoranda reports for the financial year 2019/20 for various entities were presented for audit. The table below provides a summary of the status of implementation of the audit recommendations in various entities including; Ministry of", "page": 255, "level": 4}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "refers;", "metadata": {"headings": [{"headings_0": {"content": "Out of 145 recommendations given, 62 (43%) were fully implemented, 56 (37%) partialy implemented and 27 (19%) recommendations were not implemented. The table below", "page": 256, "level": 4}}, {"headings_1": {"content": "Thirteen (13) Treasury Memoranda reports for the financial year 2019/20 for various entities were presented for audit. The table below provides a summary of the status of implementation of the audit recommendations in various entities including; Ministry of", "page": 255, "level": 4}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 80: Summary of implementation of Audit recommendations in the 2019/2020 Treasury Memoranda", "metadata": {"headings": [{"headings_0": {"content": "Table 80: Summary of implementation of Audit recommendations in the 2019/2020 Treasury Memoranda", "page": 256, "level": 2}}, {"headings_1": {"content": "Out of 145 recommendations given, 62 (43%) were fully implemented, 56 (37%) partialy implemented and 27 (19%) recommendations were not implemented. The table below", "page": 256, "level": 4}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Ministry of Defence and Veteran Affairs", "12", "8", "66.7%", "4", "33.3%", "0", "0%"], ["**2**", "State House", "9", "7", "77.8%", "1", "11.1%", "1", "11.1%"], ["**3**", "The Judiciary", "10", "3", "30%", "6", "60%", "1", "10%"], ["**4**", "Uganda Police Force", "16", "7", "43.8%", "1", "6.2%", "8", "50%"], ["**5**", "Ministry of Internal Affairs", "8", "5", "62.5%", "3", "37.5%", "0", "0%"], ["**6**", "Ministry of Works and Transport", "7", "2", "28.6%", "1", "14.3%", "4", "57.1%"], ["**7**", "Ministry of Local Government", "7", "2", "28.6%", "1", "14.3%", "4", "57.1%"], ["**8**", "Uganda Prison Services", "13", "4", "30.8%", "9", "69.2%", "0", "0%"], ["**9**", "Ministry of Agriculture, Animal Industry and Fisheries", "10", "3", "30%", "4", "40%", "3", "30%"], ["**10**", "Ministry of Energy and Mineral Development", "22", "7", "31.8%", "12", "54.6%", "3", "13.6%"], ["**11**", "Ministry of Water and Environment", "10", "2", "20%", "7", "70%", "1", "10%"], ["**12**", "Ministry of Lands Housing and Urban Development", "9", "6", "66.7%", "2", "22.2%", "1", "11.1%"], ["**13**", "Office of the President", "12", "6", "50%", "5", "41.7%", "1", "8.3"], ["", "**Total**", "**145**", "**62**", "**(43%)**", "**56**", "**(37%)**", "**27**", "**(19%)**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 80: Summary of implementation of Audit recommendations in the 2019/2020 Treasury Memoranda", "page": 256, "level": 2}}, {"headings_1": {"content": "Out of 145 recommendations given, 62 (43%) were fully implemented, 56 (37%) partialy implemented and 27 (19%) recommendations were not implemented. The table below", "page": 256, "level": 4}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "Treasury memorandum/ Entity", "No. of Recommendat ions issued", "No. and % of recommendati ons implemented", "None", "No. and % of recommendatio ns partially implemented", "None", "No. and % of recommendatio ns not implemented", "None"], "type": "table"}}, {"content": "b) Treasury Memorandum report on the Value for Money audit of the Uganda Support to Municipal Infrastructure Development (USMID) Program for 2015/16", "metadata": {"headings": [{"headings_0": {"content": "b) Treasury Memorandum report on the Value for Money audit of the Uganda Support to Municipal Infrastructure Development (USMID) Program for 2015/16", "page": 256, "level": 8}}, {"headings_1": {"content": "Table 80: Summary of implementation of Audit recommendations in the 2019/2020 Treasury Memoranda", "page": 256, "level": 2}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "A total of fourteen (14) treasury memoranda audits on Value for Money reports of the Uganda Support to the Municipal Infrastructure Development (USMID) Program implemented in the financial year 2015/16 by 14 Local Government Municipal Councils (MC)", "metadata": {"headings": [{"headings_0": {"content": "A total of fourteen (14) treasury memoranda audits on Value for Money reports of the Uganda Support to the Municipal Infrastructure Development (USMID) Program implemented in the financial year 2015/16 by 14 Local Government Municipal Councils (MC)", "page": 256, "level": 4}}, {"headings_1": {"content": "b) Treasury Memorandum report on the Value for Money audit of the Uganda Support to Municipal Infrastructure Development (USMID) Program for 2015/16", "page": 256, "level": 8}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "namely; Arua, Gulu, Lira, Soroti, Moroto, Mbale, Tororo, Jinja, Entebbe, Masaka, Mbarara, Kabale, Fortportal and Hoima, were undertaken.", "metadata": {"headings": [{"headings_0": {"content": "A total of fourteen (14) treasury memoranda audits on Value for Money reports of the Uganda Support to the Municipal Infrastructure Development (USMID) Program implemented in the financial year 2015/16 by 14 Local Government Municipal Councils (MC)", "page": 256, "level": 4}}, {"headings_1": {"content": "b) Treasury Memorandum report on the Value for Money audit of the Uganda Support to Municipal Infrastructure Development (USMID) Program for 2015/16", "page": 256, "level": 8}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Out of 412 recommendations issued on audit of USMID and Non USMID projects, 115 (27.9%) recommendations were fully implemented by the Municipal Councils (MCs), while", "metadata": {"headings": [{"headings_0": {"content": "Out of 412 recommendations issued on audit of USMID and Non USMID projects, 115 (27.9%) recommendations were fully implemented by the Municipal Councils (MCs), while", "page": 256, "level": 4}}, {"headings_1": {"content": "A total of fourteen (14) treasury memoranda audits on Value for Money reports of the Uganda Support to the Municipal Infrastructure Development (USMID) Program implemented in the financial year 2015/16 by 14 Local Government Municipal Councils (MC)", "page": 256, "level": 4}}], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "30 (7.3%) recommendations were partially implemented and 267 (64.8%) recommendations were not implemented at all, as illustrated in the table below; \n239", "metadata": {"headings": [{"headings_0": {"content": "Out of 412 recommendations issued on audit of USMID and Non USMID projects, 115 (27.9%) recommendations were fully implemented by the Municipal Councils (MCs), while", "page": 256, "level": 4}}, {"headings_1": {"content": "A total of fourteen (14) treasury memoranda audits on Value for Money reports of the Uganda Support to the Municipal Infrastructure Development (USMID) Program implemented in the financial year 2015/16 by 14 Local Government Municipal Councils (MC)", "page": 256, "level": 4}}, [{"headings_0": {"content": "Out of 412 recommendations issued on audit of USMID and Non USMID projects, 115 (27.9%) recommendations were fully implemented by the Municipal Councils (MCs), while", "page": 256, "level": 4}}, {"headings_1": {"content": "A total of fourteen (14) treasury memoranda audits on Value for Money reports of the Uganda Support to the Municipal Infrastructure Development (USMID) Program implemented in the financial year 2015/16 by 14 Local Government Municipal Councils (MC)", "page": 256, "level": 4}}]], "page": 256, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Table 81: Summary of implementation of consolidated USMID & Non-USMID Projects audit recommendations", "metadata": {"headings": [{"headings_0": {"content": "Table 81: Summary of implementation of consolidated USMID & Non-USMID Projects audit recommendations", "page": 257, "level": 2}}, {"headings_1": {"content": "Out of 412 recommendations issued on audit of USMID and Non USMID projects, 115 (27.9%) recommendations were fully implemented by the Municipal Councils (MCs), while", "page": 256, "level": 4}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**1**", "Arua Municipal Council", "40", "1", "2.5 %", "0", "0%", "39", "97.5 %"], ["**2**", "Entebbe Municipal Council", "37", "13", "35.1 %", "4", "10.8 %", "20", "54.1 %"], ["**3**", "Fort portal Municipal Council", "32", "18", "56.3 %", "5", "15.6 %", "9", "28.1 %"], ["**4**", "Gulu Municipal Council", "21", "1", "4.8 %", "0", "0%", "20", "95.2 %"], ["**5**", "Hoima Municipal Council", "30", "13", "43.3 %", "0", "0%", "17", "56.7 %"], ["**6**", "Jinja Municipal Council", "30", "13", "43.3 %", "4", "13.3 %", "13", "43.3 %"], ["**7**", "Kabale Municipal Council", "23", "12", "52.2 %", "2", "8.7%", "9", "39.1 %"], ["**8**", "Lira Municipal Council", "20", "4", "17.4 %", "3", "13.0 %", "13", "56.5 %"], ["**9**", "Masaka Municipal Council", "36", "10", "27.8 %", "4", "11.1 %", "22", "61.1 %"], ["**10**", "Mbale Municipal Council", "30", "5", "16.7 %", "0", "0%", "25", "83.3 %"], ["**11**", "Mbarara Municipal Council", "20", "6", "30%", "3", "15%", "11", "55%"], ["**12**", "Moroto Municipal Council", "31", "6", "19.4 %", "0", "0%", "25", "80.6 %"], ["**13**", "Soroti Municipal Council", "28", "10", "35.7 %", "1", "3.6%", "17", "60.7 %"], ["**14**", "Tororo Municipal Council", "34", "3", "8.8 %", "4", "11.8 %", "27", "79.4 %"], ["", "**Total**", "**412**", "**115**", "**27.9 %**", "**30**", "**7.3 %**", "**267**", "**64. 8%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 81: Summary of implementation of consolidated USMID & Non-USMID Projects audit recommendations", "page": 257, "level": 2}}, {"headings_1": {"content": "Out of 412 recommendations issued on audit of USMID and Non USMID projects, 115 (27.9%) recommendations were fully implemented by the Municipal Councils (MCs), while", "page": 256, "level": 4}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity", "No. of recommendati ons issued (USMID & Non USMID)", "No. and % of recommendations fully implemented", "None", "No. and % of recommendations partially implemented", "None", "No. and % of recommendations not implemented", "None"], "type": "table"}}, {"content": "Fort Portal Municipal Council (at the time of audit) implemented the most recommendations", "metadata": {"headings": [{"headings_0": {"content": "Fort Portal Municipal Council (at the time of audit) implemented the most recommendations", "page": 257, "level": 2}}, {"headings_1": {"content": "Table 81: Summary of implementation of consolidated USMID & Non-USMID Projects audit recommendations", "page": 257, "level": 2}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "(56.3%) compared the others, while four (4) Municipal Councils implemented none or", "metadata": {"headings": [{"headings_0": {"content": "Fort Portal Municipal Council (at the time of audit) implemented the most recommendations", "page": 257, "level": 2}}, {"headings_1": {"content": "Table 81: Summary of implementation of consolidated USMID & Non-USMID Projects audit recommendations", "page": 257, "level": 2}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "insignificant number of recommendations for USMID projects. These include;", "metadata": {"headings": [{"headings_0": {"content": "insignificant number of recommendations for USMID projects. These include;", "page": 257, "level": 2}}, {"headings_1": {"content": "Fort Portal Municipal Council (at the time of audit) implemented the most recommendations", "page": 257, "level": 2}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 257, "level": 2}}, {"headings_1": {"content": "insignificant number of recommendations for USMID projects. These include;", "page": 257, "level": 2}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Arua MC - 0/34 recommendations,", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 257, "level": 2}}, {"headings_1": {"content": "insignificant number of recommendations for USMID projects. These include;", "page": 257, "level": 2}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ii)", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 257, "level": 2}}, {"headings_1": {"content": "i)", "page": 257, "level": 2}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Gulu MC - 0/17 recommendations,", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 257, "level": 2}}, {"headings_1": {"content": "i)", "page": 257, "level": 2}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iii)", "metadata": {"headings": [{"headings_0": {"content": "iii)", "page": 257, "level": 2}}, {"headings_1": {"content": "ii)", "page": 257, "level": 2}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Mbale MC - 4/20 recommendations and", "metadata": {"headings": [{"headings_0": {"content": "iii)", "page": 257, "level": 2}}, {"headings_1": {"content": "ii)", "page": 257, "level": 2}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "iv)", "metadata": {"headings": [{"headings_0": {"content": "iv)", "page": 257, "level": 2}}, {"headings_1": {"content": "iii)", "page": 257, "level": 2}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Moroto MC - 1/21 recommendations", "metadata": {"headings": [{"headings_0": {"content": "iv)", "page": 257, "level": 2}}, {"headings_1": {"content": "iii)", "page": 257, "level": 2}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "The low rate of implementation of recommendations undermines efforts to strengthen", "metadata": {"headings": [{"headings_0": {"content": "The low rate of implementation of recommendations undermines efforts to strengthen", "page": 257, "level": 2}}, {"headings_1": {"content": "iv)", "page": 257, "level": 2}}], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "accountability and service delivery. \nI advised the PS/ST to institute mechanisms to ensure that Parliamentary recommendations arising from audit reports are followed up to ensure full implementation. \n240", "metadata": {"headings": [{"headings_0": {"content": "The low rate of implementation of recommendations undermines efforts to strengthen", "page": 257, "level": 2}}, {"headings_1": {"content": "iv)", "page": 257, "level": 2}}, [{"headings_0": {"content": "The low rate of implementation of recommendations undermines efforts to strengthen", "page": 257, "level": 2}}, {"headings_1": {"content": "iv)", "page": 257, "level": 2}}], [{"headings_0": {"content": "The low rate of implementation of recommendations undermines efforts to strengthen", "page": 257, "level": 2}}, {"headings_1": {"content": "iv)", "page": 257, "level": 2}}]], "page": 257, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "c) Treasury Memoranda Audits in Progress", "metadata": {"headings": [{"headings_0": {"content": "c) Treasury Memoranda Audits in Progress", "page": 258, "level": 1}}, {"headings_1": {"content": "The low rate of implementation of recommendations undermines efforts to strengthen", "page": 257, "level": 2}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "I received the Treasury Memoranda on missions abroad and Local Governments for different", "metadata": {"headings": [{"headings_0": {"content": "I received the Treasury Memoranda on missions abroad and Local Governments for different", "page": 258, "level": 2}}, {"headings_1": {"content": "c) Treasury Memoranda Audits in Progress", "page": 258, "level": 1}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "financial years. By the time of reporting, the audits were in progress. The results will be included in my subsequent report. These were;", "metadata": {"headings": [{"headings_0": {"content": "I received the Treasury Memoranda on missions abroad and Local Governments for different", "page": 258, "level": 2}}, {"headings_1": {"content": "c) Treasury Memoranda Audits in Progress", "page": 258, "level": 1}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Treasury memoranda on missions abroad from the Public Accounts Committee-Central Government, on the report of the Auditor General for the Financial Years 2013/2014,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Treasury memoranda on missions abroad from the Public Accounts Committee-Central Government, on the report of the Auditor General for the Financial Years 2013/2014,", "page": 258, "level": 4}}, {"headings_1": {"content": "I received the Treasury Memoranda on missions abroad and Local Governments for different", "page": 258, "level": 2}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "2014/2015, 2015/2016 and 2016/2017 on the Uganda Missions Abroad.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Treasury memoranda on missions abroad from the Public Accounts Committee-Central Government, on the report of the Auditor General for the Financial Years 2013/2014,", "page": 258, "level": 4}}, {"headings_1": {"content": "I received the Treasury Memoranda on missions abroad and Local Governments for different", "page": 258, "level": 2}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "\uf0b7 Treasury memoranda on Local Governments for the financial year 2016/2017 which", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Treasury memoranda on Local Governments for the financial year 2016/2017 which", "page": 258, "level": 2}}, {"headings_1": {"content": "\uf0b7 Treasury memoranda on missions abroad from the Public Accounts Committee-Central Government, on the report of the Auditor General for the Financial Years 2013/2014,", "page": 258, "level": 4}}], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "covers 219 Local Governments; 115 districts, 41 municipal councils and 63 town councils. \n241", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Treasury memoranda on Local Governments for the financial year 2016/2017 which", "page": 258, "level": 2}}, {"headings_1": {"content": "\uf0b7 Treasury memoranda on missions abroad from the Public Accounts Committee-Central Government, on the report of the Auditor General for the Financial Years 2013/2014,", "page": 258, "level": 4}}, [{"headings_0": {"content": "\uf0b7 Treasury memoranda on Local Governments for the financial year 2016/2017 which", "page": 258, "level": 2}}, {"headings_1": {"content": "\uf0b7 Treasury memoranda on missions abroad from the Public Accounts Committee-Central Government, on the report of the Auditor General for the Financial Years 2013/2014,", "page": 258, "level": 4}}]], "page": 258, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 259, "level": 3}}, {"headings_1": {"content": "\uf0b7 Treasury memoranda on Local Governments for the financial year 2016/2017 which", "page": 258, "level": 2}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "APPENDICES FOR LOCAL GOVERNMENT CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2022", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES FOR LOCAL GOVERNMENT CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2022", "page": 259, "level": 2}}, {"headings_1": {"content": "APPENDICES", "page": 259, "level": 3}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Appendix 1 a: Wage funding and absorption", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}, {"headings_1": {"content": "APPENDICES FOR LOCAL GOVERNMENT CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2022", "page": 259, "level": 2}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Adjumani DLG", "21,275,985,774", "21,275,985,770", "100%", "20,628,693,548", "647,292,222", "97%"], ["2", "Agago DLG", "23,720,090,630", "23,720,090,626", "100%", "18,119,725,462", "5,600,365,164", "76%"], ["3", "Alebtong DLG", "16,372,975,211", "15,530,457,213", "95%", "14,606,498,985", "923,958,228", "94%"], ["4", "Amolatar DLG", "13,410,143,033", "13,410,143,032", "100%", "12,630,925,144", "779,217,888", "94%"], ["5", "Amudat DLG", "5,277,225,121", "5,288,394,151", "100%", "5,121,393,539", "167,000,612", "97%"], ["6", "Amuria DLG", "14,757,617,095", "14,384,377,171", "97%", "14,373,721,775", "10,655,396", "100%"], ["7", "Amuru DLG", "15,808,535,680", "15,808,535,679", "100%", "13,968,101,814", "1,840,433,865", "88%"], ["8", "Apac DLG", "18,866,246,967", "18,866,246,965", "100%", "16,539,304,013", "2,326,942,952", "88%"], ["9", "Arua DLG", "17,244,231,533", "17,244,231,530", "100%", "15,677,186,595", "1,567,044,935", "91%"], ["10", "Budaka DLG", "17,490,877,446", "17,490,877,448", "100%", "16,062,248,469", "1,428,628,979", "92%"], ["11", "Bududa DLG", "19,359,133,543", "18,759,133,541", "97%", "18,674,420,255", "84,713,286", "100%"], ["12", "Bugiri DLG", "29,053,929,346", "29,053,929,346", "100%", "25,818,069,854", "3,235,859,492", "89%"], ["13", "Bugweri DLG", "12,737,248,494", "12,737,248,494", "100%", "11,681,216,046", "1,056,032,448", "92%"], ["14", "BUHWEJU DLG", "9,716,893,839", "9,716,893,839", "100%", "9,716,893,839", "0", "100%"], ["15", "Buikwe DLG", "15,050,741,512", "15,050,741,510", "100%", "14,645,675,456", "405,066,054", "97%"], ["16", "BUKEDEA DLG", "19,281,732,995", "19,281,732,995", "100%", "19,253,000,000", "24,994,502", "100%"], ["17", "Bukomansimbi DLG", "14,119,104,701", "14,119,104,700", "100%", "12,687,928,606", "1,431,176,094", "90%"], ["18", "Bukwo DLG", "15,078,896,089", "15,078,896,088", "100%", "14,225,727,227", "853,168,861", "94%"], ["19", "Bulambuli DLG", "15,914,684,784", "15,914,684,784", "100%", "14,903,283,804", "1,011,400,980", "94%"], ["20", "Buliisa DLG", "9,585,889,206", "9,585,889,204", "100%", "8,479,115,922", "1,106,773,282", "88%"], ["21", "Bundibugyo DLG", "24,037,015,266", "24,036,984,522", "100%", "23,486,072,685", "550,911,837", "98%"], ["22", "Bunyangabu DLG", "14,555,406,953", "14,555,406,950", "100%", "12,485,873,507", "2,069,533,443", "86%"], ["23", "Bushenyi DLG", "25,324,509,221", "25,147,957,829", "99%", "24,471,900,421", "676,057,408", "97%"], ["24", "Busia DLG", "26,272,745,135", "26,202,822,541", "100%", "23,798,496,651", "2,404,325,890", "91%"], ["25", "Butaleja DLG", "24,647,473,789", "24,619,413,787", "100%", "23,119,345,643", "1,500,068,144", "94%"], ["26", "Butambala DLG", "18,285,313,750", "18,285,313,749", "100%", "16,064,692,206", "2,220,621,543", "88%"], ["27", "Butebo DLG", "11,414,167,444", "11,414,167,441", "100%", "11,000,157,979", "414,009,462", "96%"], ["28", "Buvuma DLG", "7,786,452,209", "7,786,235,982", "100%", "7,342,251,582", "443,984,400", "94%"], ["29", "Buyende DLG", "14,175,712,705", "14,175,712,705", "100%", "13,326,607,003", "849,105,702", "94%"], ["30", "Dokolo DLG", "14,856,047,801", "14,856,047,801", "100%", "14,856,047,801", "0", "100%"], ["31", "Gomba DLG", "13,834,517,245", "13,834,517,242", "100%", "12,786,005,430", "1,048,511,812", "92%"], ["32", "Gulu DLG", "22,043,000,902", "22,043,000,902", "100%", "16,788,060,472", "5,254,940,430", "76%"], ["33", "Hoima DLG", "14,549,869,548", "14,549,869,545", "100%", "14,057,752,153", "492,117,392", "97%"], ["34", "Ibanda DLG", "16,841,659,135", "16,841,659,135", "100%", "15,730,972,917", "1,110,686,218", "93%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}, {"headings_1": {"content": "APPENDICES FOR LOCAL GOVERNMENT CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2022", "page": 259, "level": 2}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Approved budget (UGX)", "Release (UGX)", "% funding", "Expenditure (UGX)", "Unspent balance", "% absorption"], "type": "table"}}, {"content": "242", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}, {"headings_1": {"content": "APPENDICES FOR LOCAL GOVERNMENT CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2022", "page": 259, "level": 2}}], "page": 259, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["35", "Iganga DLG", "29,074,379,781", "29,074,379,781", "100%", "28,220,513,692", "853,866,089", "97%"], ["36", "Isingiro DLG", "30,141,159,255", "30,141,159,255", "100%", "29,804,333,607", "336,825,648", "99%"], ["37", "Jinja DLG", "28,513,734,076", "28,513,734,073", "100%", "25,169,850,578", "3,343,883,495", "88%"], ["38", "KABALE DLG", "30,824,816,708", "30,824,816,550", "100%", "28,879,109,541", "1,945,707,009", "94%"], ["39", "Kabarole DLG", "16,157,894,627", "16,157,894,625", "100%", "13,712,299,802", "2,445,594,823", "85%"], ["40", "Kaberamaido DLG", "11,955,658,381", "11,955,658,381", "100%", "10,762,277,491", "1,193,380,890", "90%"], ["41", "Kagadi DLG", "24,343,694,650", "24,343,694,647", "100%", "19,683,167,007", "4,660,527,640", "81%"], ["42", "Kakumiro DLG", "15,813,256,152", "15,813,256,148", "100%", "11,717,577,177", "4,095,678,971", "74%"], ["43", "Kalaki DLG", "9,566,417,081", "9,225,181,440", "96%", "7,213,309,119", "2,011,872,321", "78%"], ["44", "Kalangala DLG", "10,643,092,809", "10,643,092,806", "100%", "10,207,542,193", "435,550,613", "96%"], ["45", "Kaliro DLG", "21,956,704,847", "21,956,704,843", "100%", "21,328,362,003", "628,342,840", "97%"], ["46", "Kalungu DLG", "18,720,704,896", "18,720,704,895", "100%", "17,540,574,068", "1,180,130,827", "94%"], ["47", "Kamuli DLG", "38,397,491,398", "38,397,491,396", "100%", "35,669,455,320", "2,728,036,076", "93%"], ["48", "Kamwenge DLG", "19,311,417,326", "19,311,417,322", "100%", "17,311,868,791", "1,999,548,531", "90%"], ["49", "KANUNGU DLG", "29,070,210,548", "29,070,209,852", "100%", "29,420,808,169", "-350,598,317", "101%"], ["50", "Kapchorwa DLG", "14,390,736,339", "13,880,262,907", "96%", "13,278,215,143", "602,047,764", "96%"], ["51", "Kapelebyong DLG", "8,139,318,283", "8,139,318,281", "100%", "6,182,866,152", "1,956,452,129", "76%"], ["52", "Kasanda DLG", "15,057,562,119", "15,057,562,117", "100%", "14,558,853,148", "498,708,969", "97%"], ["53", "Kasese DLG", "54,343,466,569", "54,343,466,567", "100%", "54,343,466,567", "0", "100%"], ["54", "Katakwi DLG", "17,623,605,265", "17,623,605,264", "100%", "17,422,018,731", "201,586,533", "99%"], ["55", "Kayunga DLG", "29,274,333,651", "29,274,333,651", "100%", "27,513,528,135", "1,760,805,516", "94%"], ["56", "Kazo DLG", "11,471,775,103", "11,471,775,103", "100%", "9,783,228,038", "1,688,547,065", "85%"], ["57", "Kibaale DLG", "13,019,324,232", "13,016,922,431", "100%", "11,883,756,754", "1,133,165,677", "91%"], ["58", "Kiboga DLG", "17,469,067,253", "17,469,067,252", "100%", "16,682,180,817", "786,886,435", "95%"], ["59", "Kibuku DLG", "15,948,680,423", "15,948,680,418", "100%", "15,437,732,169", "510,948,249", "97%"], ["60", "Kikuube DLG", "13,140,576,822", "13,140,576,822", "100%", "10,819,867,416", "2,320,709,406", "82%"], ["61", "Kiruhura DLG", "11,796,051,122", "11,796,051,119", "100%", "11,654,778,829", "141,272,290", "99%"], ["62", "Kiryandongo DLG", "18,440,086,055", "18,407,950,051", "100%", "15,811,997,552", "2,595,952,499", "86%"], ["63", "KISORO DLG", "31,179,977,457", "31,179,977,455", "100%", "30,425,337,300", "754,640,155", "98%"], ["64", "Kitagwenda DLG", "10,575,233,318", "10,575,233,318", "100%", "10,575,233,318", "0", "100%"], ["65", "Kitgum DLG", "22,530,731,282", "22,530,731,275", "100%", "21,938,662,396", "592,068,879", "97%"], ["66", "Koboko DLG", "13,879,570,999", "13,879,570,999", "100%", "13,099,661,264", "779,909,735", "94%"], ["67", "Kole DLG", "18,103,911,681", "18,103,911,681", "100%", "17,681,260,227", "422,651,454", "98%"], ["68", "Kumi DLG", "19,762,519,218", "19,762,519,218", "100%", "19,473,527,194", "288,992,024", "99%"], ["69", "Kwania DLG", "16,533,169,230", "16,533,169,229", "100%", "12,094,634,648", "4,438,534,581", "73%"], ["70", "Kween DLG", "12,704,718,745", "12,704,718,742", "100%", "12,287,976,346", "416,742,396", "97%"], ["71", "Kyankwanzi DLG", "16,704,783,737", "16,704,783,736", "100%", "15,699,227,921", "1,005,555,815", "94%"], ["72", "Kyegegwa DLG", "16,292,734,365", "16,292,734,364", "100%", "12,247,224,766", "4,045,509,598", "75%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}, {"headings_1": {"content": "APPENDICES FOR LOCAL GOVERNMENT CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2022", "page": 259, "level": 2}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Approved budget (UGX)", "Release (UGX)", "% funding", "Expenditure (UGX)", "Unspent balance", "% absorption"], "type": "table"}}, {"content": "243", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}, {"headings_1": {"content": "APPENDICES FOR LOCAL GOVERNMENT CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2022", "page": 259, "level": 2}}], "page": 260, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["73", "Kyenjojo DLG", "23,970,046,591", "23,970,046,591", "100%", "23,007,362,204", "962,684,387", "96%"], ["74", "Kyotera DLG", "24,174,866,868", "24,174,866,867", "100%", "23,356,748,155", "818,118,712", "97%"], ["75", "Lamwo DLG", "11,984,323,910", "11,984,323,907", "100%", "10,492,318,855", "1,492,005,052", "88%"], ["76", "Lira DLG", "26,522,903,923", "26,522,903,919", "100%", "21,683,419,464", "4,839,484,455", "82%"], ["77", "Luuka DLG", "18,401,484,263", "18,401,484,263", "100%", "17,761,693,639", "639,790,624", "97%"], ["78", "Luwero DLG", "46,331,161,230", "46,331,161,229", "100%", "45,710,524,143", "620,637,086", "99%"], ["79", "Lwengo DLG", "19,333,094,646", "19,333,094,645", "100%", "18,562,007,203", "771,087,442", "96%"], ["80", "Lyantonde DLG", "11,184,524,017", "11,184,524,016", "100%", "10,816,081,122", "368,442,894", "97%"], ["81", "Madi-Okollo DLG", "11,376,849,365", "11,376,849,365", "100%", "9,896,924,970", "1,479,924,395", "87%"], ["82", "Manafwa DLG", "18,203,387,289", "18,203,387,289", "100%", "17,988,140,081", "215,247,208", "99%"], ["83", "Maracha DLG", "18,842,106,883", "18,578,070,217", "99%", "15,856,531,167", "2,721,539,050", "85%"], ["84", "Masaka DLG", "13,933,029,085", "13,933,029,084", "100%", "12,830,800,908", "1,102,228,176", "92%"], ["85", "Masindi DLG", "18,647,303,219", "18,647,303,213", "100%", "16,785,798,709", "1,861,504,504", "90%"], ["86", "Mayuge DLG", "27,490,915,125", "27,490,915,123", "100%", "27,354,911,792", "136,003,331", "100%"], ["87", "Mbale DLG", "28,632,307,089", "28,438,231,917", "99%", "27,324,583,982", "1,113,647,935", "96%"], ["88", "Mbarara DLG", "20,977,512,841", "20,977,512,841", "100%", "19,932,050,137", "1,045,462,704", "95%"], ["89", "Mitooma DLG", "19,600,888,251", "19,554,840,494", "100%", "18,649,823,932", "905,016,562", "95%"], ["90", "Mityana DLG", "22,321,206,446", "22,321,206,442", "100%", "21,938,232,369", "382,974,073", "98%"], ["91", "Moroto DLG", "9,794,417,292", "9,794,417,288", "100%", "7,979,169,707", "1,815,247,581", "81%"], ["92", "Moyo DLG", "15,629,773,798", "15,629,773,798", "100%", "15,535,223,243", "94,550,555", "99%"], ["93", "Mpigi DLG", "23,097,325,180", "23,097,325,179", "100%", "21,998,315,683", "1,099,009,496", "95%"], ["94", "Mubende DLG", "19,251,853,116", "19,251,853,116", "100%", "17,886,713,055", "1,365,140,061", "93%"], ["95", "Mukono DLG", "37,042,074,065", "37,042,074,063", "100%", "35,762,862,411", "1,279,211,652", "97%"], ["96", "Nakapiripirit DLG", "8,015,431,352", "7,946,716,446", "99%", "6,737,651,892", "1,209,064,554", "85%"], ["97", "Nakaseke DLG", "21,041,974,136", "21,041,974,134", "100%", "21,090,108,900", "-48,134,766", "100%"], ["98", "Nakasongola DLG", "20,337,859,061", "20,324,459,060", "100%", "20,206,732,974", "117,726,086", "99%"], ["99", "Namayingo DLG", "17,354,543,860", "17,291,909,473", "100%", "15,544,560,031", "1,747,349,442", "90%"], ["100", "Namisindwa DLG", "17,181,214,818", "17,181,214,818", "100%", "16,646,642,549", "460,470,348", "97%"], ["101", "Namutumba DLG", "20,495,416,909", "20,495,416,909", "100%", "19,132,547,587", "1,362,869,322", "93%"], ["102", "Napak DLG", "9,537,111,166", "9,537,245,300", "100%", "8,751,352,032", "785,893,268", "92%"], ["103", "Nebbi DLG", "22,727,411,267", "22,727,411,263", "100%", "21,245,113,420", "1,482,297,843", "93%"], ["104", "Ngora DLG", "12,991,399,015", "12,991,399,014", "100%", "12,803,000,000", "188,399,014", "99%"], ["105", "Ntoroko DLG", "14,305,648,823", "14,305,648,823", "100%", "11,238,623,906", "3,067,024,917", "79%"], ["106", "Ntungamo DLG", "38,932,143,477", "38,932,143,477", "100%", "37,762,453,879", "1,169,689,598", "97%"], ["107", "Nwoya DLG", "13,120,716,805", "13,120,716,801", "100%", "11,441,968,812", "1,678,747,989", "87%"], ["108", "Obongi DLG", "7,783,955,441", "7,783,955,441", "100%", "5,870,473,221", "1,913,482,220", "75%"], ["109", "Omoro DLG", "17,832,400,482", "17,832,400,480", "100%", "16,596,098,934", "1,236,301,546", "93%"], ["110", "Otuke DLG", "11,029,204,450", "11,029,204,449", "100%", "10,970,229,597", "58,974,852", "99%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}, {"headings_1": {"content": "APPENDICES FOR LOCAL GOVERNMENT CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2022", "page": 259, "level": 2}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Approved budget (UGX)", "Release (UGX)", "% funding", "Expenditure (UGX)", "Unspent balance", "% absorption"], "type": "table"}}, {"content": "244", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}, {"headings_1": {"content": "APPENDICES FOR LOCAL GOVERNMENT CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2022", "page": 259, "level": 2}}], "page": 261, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["111", "Oyam DLG", "28,362,194,271", "28,362,194,269", "100%", "26,395,664,569", "1,966,529,700", "93%"], ["112", "Pader DLG", "21,201,482,940", "21,201,482,935", "100%", "19,918,810,401", "1,282,672,534", "94%"], ["113", "Pakwach DLG", "13,565,531,254", "13,565,531,254", "100%", "11,023,025,200", "2,542,506,054", "81%"], ["114", "Pallisa DLG", "26,644,278,619", "25,281,617,494", "95%", "24,812,457,725", "469,159,769", "98%"], ["115", "Rakai DLG", "28,465,494,541", "28,465,110,406", "100%", "28,461,505,553", "3,604,853", "100%"], ["116", "Rubanda DLG", "20,962,602,894", "20,956,595,340", "100%", "20,955,595,340", "1,000,000", "100%"], ["117", "RUBIRIZI DLG", "12,005,850,956", "11,946,770,836", "100%", "11,656,902,395", "289,868,441", "98%"], ["118", "Rukiga DLG", "18,060,510,068", "18,057,376,828", "100%", "15,787,174,089", "2,270,202,739", "87%"], ["119", "RUKUNGIRI DLG", "34,985,836,675", "34,985,836,675", "100%", "34,027,825,621", "958,011,054", "97%"], ["120", "RWAMPARA DLG", "16,187,299,689", "16,187,299,689", "100%", "12,621,237,429", "3,566,062,260", "78%"], ["121", "Sembabule DLG", "21,119,962,052", "21,119,950,222", "100%", "20,771,717,621", "348,232,601", "98%"], ["122", "Serere DLG", "21,880,221,759", "21,880,221,757", "100%", "20,701,324,032", "1,178,897,725", "95%"], ["123", "Sheema DLG", "19,948,054,140", "19,948,054,140", "100%", "17,873,167,111", "2,074,887,029", "90%"], ["124", "Sironko DLG", "22,888,775,100", "22,888,775,100", "100%", "22,881,244,332", "7,530,768", "100%"], ["125", "Soroti DLG", "20,648,302,625", "20,648,302,625", "100%", "18,996,422,961", "1,651,879,664", "92%"], ["126", "Terego DLG", "17,538,401,731", "17,538,401,731", "100%", "11,006,267,990", "6,532,133,741", "63%"], ["127", "Tororo DLG", "42,378,183,779", "40,541,864,234", "96%", "37,241,404,538", "3,300,459,696", "92%"], ["128", "Wakiso DLG", "43,297,839,517", "43,297,839,354", "100%", "42,505,215,247", "792,624,107", "98%"], ["129", "Yumbe DLG", "26,589,448,687", "26,589,448,687", "100%", "24,095,881,046", "2,493,567,641", "91%"], ["130", "Zombo DLG", "18,033,649,862", "18,033,649,862", "100%", "15,031,054,357", "3,002,595,505", "83%"], ["", "", "2,539,812,346,618", "2,532,930,356,423", "100%", "2,356,575,342,414", "176,355,014,007", "93%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}, {"headings_1": {"content": "APPENDICES FOR LOCAL GOVERNMENT CONSOLIDATED FINANCIAL STATEMENTS 30 JUNE 2022", "page": 259, "level": 2}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Approved budget (UGX)", "Release (UGX)", "% funding", "Expenditure (UGX)", "Unspent balance", "% absorption"], "type": "table"}}, {"content": "Appendix 1 b: Ineligible staff", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 b: Ineligible staff", "page": 262, "level": 2}}, {"headings_1": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Abim DLG", "3", "63,473,760", "", "44", "Kagadi DLG", "1", "24,001,280", "", "87", "Madi-Okolo", "1", "41,098,360"], ["2", "Agago DLG", "8", "160,997,644", "", "45", "Kakumiro DLG", "12", "315,455,31 8", "", "88", "Manafwa DLG", "2", "68,063,022"], ["3", "Alebtong DLG", "1", "36,854,776", "", "46", "KalangalaDLG", "7", "337,628,32 7", "", "89", "Masaka DLG", "5", "161,333,036"], ["4", "Amolatar DLG", "29", "1,162,044,694", "", "47", "Kaliro DLG", "2", "50,196,866", "", "90", "Mayuge DLG", "3", "101,087,705"], ["5", "Amuria DLG", "8", "135,317,483", "", "48", "Kalungu DLG", "2", "72,964,818", "", "91", "Mbale DLG", "16", "522,257,654"], ["6", "Amuru DLG", "4", "123,939,231", "", "49", "Kamuli MC", "2", "167,792,42 0", "", "92", "Mbarara City", "1", "8,580,576"], ["7", "Apac DLG", "2", "15,816,992", "", "50", "Kanungu DLG", "20", "572,263,88 3", "", "93", "Mitooma DLG", "1", "9,157,676"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 b: Ineligible staff", "page": 262, "level": 2}}, {"headings_1": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN .", "Vote Name", "No. of staf f", "Gross Amount", "", "SN .", "Vote Name", "No. of staf f", "Gross Amount", "", "SN .", "Vote Name", "No. of staff", "Gross Amount"], "type": "table"}}, {"content": "245", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 b: Ineligible staff", "page": 262, "level": 2}}, {"headings_1": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}], "page": 262, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["8", "Apac MC", "4", "72,508,691", "", "51", "Kapchorwa", "1", "43,463,017", "", "94", "Mityana DLG", "2", "80,820,392"], ["9", "Arua City", "2", "62,817,339", "", "52", "KapchorwaDLG", "1", "12,125,971", "", "95", "Moroto", "1", "94,312,080"], ["10", "Arua DLG", "8", "180,124,087", "", "53", "Kapchorwa MC", "4", "190,104,98 6", "", "96", "Moyo DLG", "2", "55,247,825"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 b: Ineligible staff", "page": 262, "level": 2}}, {"headings_1": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN .", "Vote Name", "No. of staf f", "Gross Amount", "", "SN .", "Vote Name", "No. of staf f", "Gross Amount", "", "SN .", "Vote Name", "No. of staff", "Gross Amount"], "type": "table"}}, {"content": [["8", "Apac MC", "4", "72,508,691", "", "51", "Kapchorwa", "1", "43,463,017", "", "94", "Mityana DLG", "2", "80,820,392"], ["9", "Arua City", "2", "62,817,339", "", "52", "KapchorwaDLG", "1", "12,125,971", "", "95", "Moroto", "1", "94,312,080"], ["10", "Arua DLG", "8", "180,124,087", "", "53", "Kapchorwa MC", "4", "190,104,98 6", "", "96", "Moyo DLG", "2", "55,247,825"], ["11", "Budaka DLG", "1", "40,620,256", "", "54", "KapelebyongDL G", "8", "103,116,78 1", "", "97", "Mpigi DLG", "23", "1,071,320,831"], ["12", "Bududa DLG", "4", "174,251,122", "", "55", "Kasese DLG", "9", "226,994,72 9", "", "98", "Mubende Municipa l", "1", "2,452,632"], ["13", "Bugiri DLG", "2", "66,332,339", "", "56", "Kasese MC", "4", "110,117,58 7", "", "99", "Mukono DLG", "2", "95,369,082"], ["14", "Bugiri MC", "5", "89,963,174", "", "57", "Kassanda DLG", "5", "196,849,90 8", "", "100", "Nakapiripiriti DLG", "11", "249,079,055"], ["15", "Bugweri DLG", "3", "119,012,668", "", "58", "Katakwi DLG", "33", "537,829,66 6", "", "101", "Nakaseke DLG", "5", "148,568,347"], ["16", "Buhweju DLG", "2", "113,980,979", "", "59", "Kayunga DLG", "11", "310,909,94 8", "", "102", "Nakasongola DLG", "7", "183,397,062"], ["17", "Buikwe DLG", "2", "87,770,347", "", "60", "Kazo DLG", "2", "49,564,798", "", "103", "Namisindwa DLG", "1", "24,691,998"], ["18", "Bukedea DLG", "9", "252,299,333", "", "61", "Kibaale DLG", "1", "33,874,924", "", "104", "Namutumba DLG", "2", "14,421,931"], ["19", "Bukomansimbi DLG", "3", "131,498,679", "", "62", "Kiboga DLG", "16", "691,792,38 2", "", "105", "Nansana Mc", "1", "53,681,015"], ["20", "Bukwo DLG", "2", "73,236,828", "", "63", "Kibuku DLG", "4", "115,103,02 8", "", "106", "Napak DLG", "1", "20,081,640"], ["21", "Bulambuli DLG", "1", "41,070,267", "", "64", "Kiira Mc", "1", "37,304,444", "", "107", "Ngora DLG", "2", "77,347,671"], ["22", "Bundibugyo DLG", "1", "63,229,436", "", "65", "Kiruhura DLG", "2", "79,651,751", "", "108", "Njeru MC", "1", "48,916,164"], ["23", "Bunyangabu DLG", "2", "19,317,012", "", "66", "Kiryandongo", "1", "36,466,122", "", "109", "Ntoroko DLG", "1", "21,155,736"], ["24", "Busia DLG", "2", "61,685,502", "", "67", "Kisoro DLG", "3", "118,349,38 3", "", "110", "Ntungamo DLG", "3", "150,663,621"], ["25", "Butaleja DLG", "2", "65,958,331", "", "68", "Kitagwenda DLG", "4", "93,688,764", "", "111", "Nwoya DLG", "1", "58,179,255"], ["26", "Butambala DLG", "9", "354,619,186", "", "69", "Kitgum DLG", "4", "43,977,685", "", "112", "Otuke DLG", "3", "100,007,444"], ["27", "Butebo DLG", "14", "347,336,209", "", "70", "Kitgum MC", "6", "102,540,00 9", "", "113", "Oyam DLG", "2", "144,554,705"], ["28", "Buvuma DLG", "8", "123,807,518", "", "71", "Kole DLG", "1", "9,810,528", "", "114", "Pakwach DLG", "13", "132,612,423"], ["29", "Dokolo DLG", "3", "124,697,144", "", "72", "Kumi DLG", "2", "36,082,550", "", "115", "Pallisa DLG", "12", "291,198,152"], ["30", "Entebbe MC", "16", "859,954,841", "", "73", "Kumi MC", "5", "117,682,72 8", "", "116", "Rakai DLG", "11", "444,695,084"], ["31", "Fort Portal City", "2", "63,945,860", "", "74", "Kwania DLG", "2", "47,978,797", "", "117", "Rubanda DLG", "2", "55,871,035"], ["32", "Gomba DLG", "18", "537,564,524", "", "75", "Kween DLG", "5", "192,613,79 0", "", "118", "Rukungiri DLG", "1", "37,709,817"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 b: Ineligible staff", "page": 262, "level": 2}}, {"headings_1": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN .", "Vote Name", "No. of staf f", "Gross Amount", "", "SN .", "Vote Name", "No. of staf f", "Gross Amount", "", "SN .", "Vote Name", "No. of staff", "Gross Amount"], "type": "table"}}, {"content": "246", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 b: Ineligible staff", "page": 262, "level": 2}}, {"headings_1": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}], "page": 263, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["33", "Gulu City", "2", "98,416,284", "", "76", "Kyankwanzi DLG", "12", "510,599,05 6", "", "119", "Sembabule DLG", "1", "3,600,000"], ["34", "Hoima DLG", "1", "10,563,168", "", "77", "Kyegegwa DLG", "4", "65,020,108", "", "120", "Serere DLG", "3", "123,071,820"], ["35", "Ibanda DLG", "1", "37,695,953", "", "78", "Kyenjojo DLG", "5", "121,934,63 6", "", "121", "Sheema MC", "1", "48,579,405"], ["36", "Iganga DLG", "2", "77,997,424", "", "79", "Kyotera DLG", "9", "409,104,80 0", "", "122", "Sironko DLG", "2", "78,101,419"], ["37", "Iganga MC", "3", "62,514,514", "", "80", "Lamwo DLG", "1", "10,482,346", "", "123", "Soroti City", "4", "83,235,068"], ["38", "Isingiro DLG", "1", "54,128,401", "", "81", "Lira City", "4", "138,901,76 3", "", "124", "Soroti DLG", "7", "223,858,840"], ["39", "Jinja City", "3", "35,345,286", "", "82", "Lira DLG", "6", "130,107,42 2", "", "125", "Tororo DLG", "2", "82,893,177"], ["40", "Jinja DLG", "3", "83,733,164", "", "83", "Lugazi MC", "2", "88,732,373", "", "126", "Tororo MC", "1", "50,746,626"], ["41", "Kaabong DLG", "6", "53,599,604", "", "84", "Luuka DLG", "1", "36,512,261", "", "127", "Wakiso DLG", "4", "195,386,238"], ["42", "Kabale DLG", "4", "111,011,684", "", "85", "Luwero DLG", "7", "348,086,63 8", "", "128", "Zombo DLG", "1", "31,921,061"], ["43", "Kabale MC", "2", "67,185,245", "", "86", "Lyantonde DLG", "2", "57,265,549", "", "129", "Mbarara DLG", "1", "23,939,149"], ["", "**Total**", null, null, null, null, null, null, null, null, null, null, "**609**", "**19,026,546,94 8**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 b: Ineligible staff", "page": 262, "level": 2}}, {"headings_1": {"content": "Appendix 1 a: Wage funding and absorption", "page": 259, "level": 2}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN .", "Vote Name", "No. of staf f", "Gross Amount", "", "SN .", "Vote Name", "No. of staf f", "Gross Amount", "", "SN .", "Vote Name", "No. of staff", "Gross Amount"], "type": "table"}}, {"content": "Appendix 1 c: Overpayment of Salaries, pension and gratuity", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 c: Overpayment of Salaries, pension and gratuity", "page": 264, "level": 2}}, {"headings_1": {"content": "Appendix 1 b: Ineligible staff", "page": 262, "level": 2}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Agago DLG", "267", "191,196,327", "15", "306,013,490", "10", "35,293,917", "292", "532,503,734"], ["2", "Amolatar DLG", "2", "6,141,407", "-", "-", "-", "-", "2", "6,141,407"], ["3", "Amudat DLG", "12", "9,172,042", "-", "-", "-", "-", "12", "9,172,042"], ["4", "Amuria DLG", "-", "-", "", "6,118,452", "-", "-", "-", "6,118,452"], ["5", "Amuru DLG", "316", "240,956,760", "-", "-", "4", "20,960,445", "320", "261,917,205"], ["6", "Apac DLG", "305", "289,606,752", "21", "63,719,643", "13", "114,019,350", "339", "467,345,745"], ["7", "Bududa 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"Over payment of salaries - UGX", "No. of pensioners overpaid", "Over payment of pension - UGX", "No. of pensioners overpaid gratuity", "Over payment of gratuity - UGX", "Total No. of staff/ pensioners", "Total over payment - UGX"], "type": "table"}}, {"content": "247", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 c: Overpayment of Salaries, pension and gratuity", "page": 264, "level": 2}}, {"headings_1": {"content": "Appendix 1 b: Ineligible staff", "page": 262, "level": 2}}], "page": 264, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["15", "Busia DLG", "-", "-", "6", "6,106,392", "-", "-", "6", "6,106,392"], ["16", "Butaleja DLG", "4", "3,586,208", "4", "2,804,668", "", "", "8", "6,390,876"], ["17", "Butambala DLG", "6", "2,557,693", "2", "91,466", "-", "-", "8", "2,649,159"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 c: Overpayment of Salaries, pension and gratuity", "page": 264, 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staff", "page": 262, "level": 2}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff overpaid", "Over payment of salaries - UGX", "No. of pensioners overpaid", "Over payment of pension - UGX", "No. of pensioners overpaid gratuity", "Over payment of gratuity - UGX", "Total No. of staff/ pensioners", "Total over payment - UGX"], "type": "table"}}, {"content": "248", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 c: Overpayment of Salaries, pension and gratuity", "page": 264, "level": 2}}, {"headings_1": {"content": "Appendix 1 b: Ineligible staff", "page": 262, "level": 2}}], "page": 265, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["54", "Nakaseke DLG", "4", "6,978,540", "4", "2,117,167", "-", "-", "8", "9,095,707"], ["55", "Nakasongola DLG", "14", "18,794,400", "-", "-", "1", "355,048", "15", "19,149,448"], ["56", "Namayingo DLG", "9", 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262, "level": 2}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff overpaid", "Over payment of salaries - UGX", "No. of pensioners overpaid", "Over payment of pension - UGX", "No. of pensioners overpaid gratuity", "Over payment of gratuity - UGX", "Total No. of staff/ pensioners", "Total over payment - UGX"], "type": "table"}}, {"content": "Appendix 1 d: Under payment of Salaries, pension and gratuity", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 d: Under payment of Salaries, pension and gratuity", "page": 266, "level": 2}}, {"headings_1": {"content": "Appendix 1 c: Overpayment of Salaries, pension and gratuity", "page": 264, "level": 2}}], "page": 266, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Adjumani DLG", "289", "338,144,717", "7", "31,251,071", "2", "107,682,956", "298", "477,078,744"], ["2", "Agago DLG", "196", 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"Appendix 1 e: Payment of salary using wrong salary scales and salary steps/ levels/notches", "page": 270, "level": 2}}, {"headings_1": {"content": "Appendix 1 d: Under payment of Salaries, pension and gratuity", "page": 266, "level": 2}}], "page": 272, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["91", "Ntungamo DLG", "", "", "", "38", "77,373,232", "57,891,803"], ["92", "Nwoya DLG", "", "", "", "88", "39,414,847", "85,363,741"], ["93", "Obongi DLG", "4", "7,265,792", "-", "199", "70,737,767", "3,798,637"], ["94", "Omoro DLG", "-", "-", "-", "315", "24,376,694", "52,233,032"], ["95", "Otuke DLG", "17", "1,814,595", "177,032,782", "-", "-", "-"], ["96", "Oyam DLG", "38", "13,951,723", "70,258,148", "790", "39,126,815", "154,466,990"], ["97", "Pader DLG", "-", "-", "-", "391", "2,317,452", "191,600"], ["98", "Pakwach DLG", "2", "-", "18,607,482", "-", "-", "-"], ["99", "Pallisa DLG", "4", "584,148", "3,711,420", "273", "6,434,068", 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{"headings_1": {"content": "Appendix 1 d: Under payment of Salaries, pension and gratuity", "page": 266, "level": 2}}], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff paid using wrong scales", "Under payment arising from wrong scales", "Over payment arising from wrong scales", "No. of staff paid using wrong level/notches", "Under payment arising from wrong level/notches", "Over payment arising from wrong level/notches"], "type": "table"}}, {"content": "106 \n256", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 e: Payment of salary using wrong salary scales and salary steps/ levels/notches", "page": 270, "level": 2}}, {"headings_1": {"content": "Appendix 1 d: Under payment of Salaries, pension and gratuity", "page": 266, "level": 2}}, [{"headings_0": {"content": "Appendix 1 e: Payment of salary using wrong salary scales and salary steps/ levels/notches", "page": 270, "level": 2}}, {"headings_1": {"content": "Appendix 1 d: Under payment of Salaries, pension and gratuity", "page": 266, "level": 2}}]], "page": 273, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 1 f: Payment of deductions (LST, PAYE, UNATU, UCLA)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 f: Payment of deductions (LST, PAYE, UNATU, UCLA)", "page": 274, "level": 2}}, {"headings_1": {"content": "Appendix 1 e: Payment of salary using wrong salary scales and salary steps/ levels/notches", "page": 270, "level": 2}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Adjumani DLG", "0", "204,206,903", "0", "3,846,250", "0", "13,156,758", "0", "0"], ["2", "Agago DLG", "0", "3,772,687", "0", "31,521,778", "0", "9,547,276", "0", "0"], ["3", "Amolatar DLG", "160,111,278", "0", "0", "6,966,432", "0", "715,428", "0", "1,510,025"], ["4", "Apac DLG", "0", 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"Buvuma DLG", "5,868,914", "0", "0", "4,158,192", "0", "978,192", "0", "0"], ["17", "Buyende DLG", "0", "152,849,891", "0", "102,791", "0", "26,888,463", "0", "0"], ["18", "Gomba DLG", "190,320,830", "0", "4,387,500", "0", "0", "8,301,783", "0", "6,575,433"], ["19", "Gulu DLG", "0", "823,501", "0", "2,532,500", "0", "15,558,712", "0", "10,107,854"], ["20", "Ibanda DLG", "13,223,527", "0", "5,221,010", "0", "0", "17,255,317", "0", "858,140"], ["21", "Iganga DLG", "21,398,075", "0", "2,952,750", "0", "0", "55,467,638", "0", "0"], ["22", "Kabarole DLG", "0", "41,280,379", "0", "9,188,750", "0", "43,056,522", "0", "2,492,103"], ["23", "Kaberamaido DLG", "0", "0", "0", "0", "0", "0", "0", "1,669,891"], ["24", "Kalaki DLG", "0", "646,070,920", "0", "33,333,750", "0", "308,716,572", "0", "15,098,511"], ["25", "Kaliro DLG", "0", "3,430,866", "2,127,411,711", "0", "43,133,746", "0", "0", "0"], ["26", "Kamuli DLG", "0", "366,965,426", "6,349,338", "0", "0", "94,946,039", "0", "0"], ["27", 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"type": "table"}}, {"content": "257", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 f: Payment of deductions (LST, PAYE, UNATU, UCLA)", "page": 274, "level": 2}}, {"headings_1": {"content": "Appendix 1 e: Payment of salary using wrong salary scales and salary steps/ levels/notches", "page": 270, "level": 2}}], "page": 274, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["30", "Kasanda DLG", "34,238,685", "0", "24,351,111", "0", "7,421,158", "0", "0", "0"], ["31", "Kasese DLG", "50,323,268", "0", "1,100,000", "0", "1,098,637", "0", "0", "1,569,845"], ["32", "Katakwi DLG", "12,837,742", "0", "603,750", "0", "16,341,645", "0", "0", "1,926,596"], ["33", "Kazo DLG", "0", "32,152,613", "3,586,951", "0", "0", "10,076,515", "0", "2,009,830"], ["34", "Kibuku DLG", "0", "0", "8,708,757", "0", "0", "0", "0", "0"], ["35", "Kiruhura DLG", "298,848", "0", "0", "554,772", "1,713,506", "0", "0", "0"], ["36", "Kisoro DLG", "0", 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"Namayingo DLG", "0", "6,818,328", "0", "2,732,500", "0", "7,018,008", "0", "0"], ["59", "Namutumba DLG", "0", "11,184,353", "675,656", "0", "0", "940,502", "0", "0"], ["60", "Napak DLG", "0", "35,976,122", "0", "10,703,165", "0", "11,705,036", "9,169,174", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 f: Payment of deductions (LST, PAYE, UNATU, UCLA)", "page": 274, "level": 2}}, {"headings_1": {"content": "Appendix 1 e: Payment of salary using wrong salary scales and salary steps/ levels/notches", "page": 270, "level": 2}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Over remittance of PAYE", "Under- remittance of PAYE", "Over remittance of LST", "Under- remittance of LST", "Over remittance of loans", "Under- remittance of loans", "Over remittance of other payroll deductions (union and association contributio ns, etc)", "Under- remittance of other payroll deductions (union and association contribution s, etc)"], "type": "table"}}, {"content": "258", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 f: Payment of deductions (LST, PAYE, UNATU, UCLA)", "page": 274, "level": 2}}, {"headings_1": {"content": "Appendix 1 e: Payment of salary using wrong salary scales and salary steps/ levels/notches", "page": 270, "level": 2}}], "page": 275, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["61", "Ntoroko DLG", "0", "611,258,653", "0", "17,196,250", "984,148", "0", "0", "2,901,697"], ["62", "Oyam DLG", "0", "7,341,501", "1,897,741", "0", "0", "658,667", "0", "179,356"], ["63", "Pader DLG", "213,984,251", "0", "217,100,724", "0", "19,552,928", "0", "0", "15,257,249"], ["64", "Rakai DLG", "0", "0", "0", "0", "2,536,235", "0", "0", "1,608,550"], ["65", "Rubanda DLG", "0", "0", "0", "17,861,661", "0", "0", "0", "0"], ["66", "Rukiga DLG", "0", "0", "0", "0", "2,257,887", "0", "0", "294,312"], ["67", "Rukungiri DLG", "0", "3,124,470", "1,688,711", "0", "35,109,885", "0", "2,670,980", "0"], ["68", "Rwampara DLG", "0", "6,915,972", "0", "1,923,750", "0", "226,769", "0", "17,655,816"], ["69", "Serere DLG", "101,394,233", "0", "0", "5,322,470", "47,580,981", "0", "2,467,232", "0"], ["70", "Sheema DLG", "0", "224,393,404", "0", "0", "0", "0", "0", "0"], ["71", "Sironko DLG", "0", "692,077", "0", "411,656", "119,713", "0", "0", "133,946"], ["72", "Soroti DLG", "206,660,833", "0", "0", "1,309,602", "0", "1,638,969", "76,565", "0"], ["73", "Terego DLG", "0", "36,952,586", "0", "10,662,940", "29,011,783", "0", "296,047", "0"], ["74", "Zombo DLG", "212,128,102", "0", "24,464,077", "0", "132,200,831", "0", "7,960,021", "0"], ["", "**Total**", "**1,501,880,713**", "**5,470,375,842**", "**2,583,748,085**", "**451,598,859**", "**902,686,464**", "**1,611,519,228**", "**25,570,435**", "**164,418,625**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 f: Payment of deductions (LST, PAYE, UNATU, UCLA)", "page": 274, "level": 2}}, {"headings_1": {"content": "Appendix 1 e: Payment of salary using wrong salary scales and salary steps/ levels/notches", "page": 270, "level": 2}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Over remittance of PAYE", "Under- remittance of PAYE", "Over remittance of LST", "Under- remittance of LST", "Over remittance of loans", "Under- remittance of loans", "Over remittance of other payroll deductions (union and association contributio ns, etc)", "Under- remittance of other payroll deductions (union and association contribution s, etc)"], "type": "table"}}, {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "page": 276, "level": 2}}, {"headings_1": {"content": "Appendix 1 f: Payment of deductions (LST, PAYE, UNATU, UCLA)", "page": 274, "level": 2}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "259", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "page": 276, "level": 2}}, {"headings_1": {"content": "Appendix 1 f: Payment of deductions (LST, PAYE, UNATU, UCLA)", "page": 274, "level": 2}}], "page": 276, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Alebtong DLG", "19", "40,687,200", "13,300,960", "0", "0", "0"], ["2", "Amolatar DLG", "0", "0", "0", "", "38,469,600", "10,917,729"], ["3", "Amudat DLG", "0", "21,710,400", "7,772,520", "0", "0", "0"], ["4", "Amuria DLG", "0", "0", "0", "0", "12,723,997", "12,723,997"], ["5", "Amuru DLG", "0", "42,540,000", "11,911,080", "0", "0", "0"], ["6", "Arua DLG", "0", "6,178,846", "1,853,653", "0", "0", "0"], ["7", "Budaka DLG", "0", "", "", "19", "3,845,140", "3,583,813"], ["8", "Bududa DLG", "0", "45,511,200", "13,562,160", "0", "0", "0"], ["9", "Bukedea DLG", "23", "44,402,400", "13,709,520", "0", "0", "0"], ["10", "Bukomansimbi DLG", "0", "0", "0", "15", "39,268,846", "11,196,171"], ["11", "Buliisa DLG", "0", "35,503,200", "10,745,760", "0", "0", "0"], ["12", "Butebo DLG", "12", "37,808,861", "10,819,458", "0", "0", "0"], ["13", "Dokolo DLG", "0", "27,409,800", "7,815,060", "0", "0", "0"], ["14", "Hoima DLG", "0", "37,758,046", "11,329,114", "0", "0", "0"], ["15", "Kagadi DLG", "0", "71,100,000", "20,757,360", "0", "0", "0"], ["16", "Kakumiro DLG", "0", "63,930,046", "19,273,814", "0", "0", "0"], ["17", "Kalaki DLG", "17", "41,105,630", "12,540,089", "0", "0", "0"], ["18", "Kalangala DLG", "0", "38,715,646", "11,264,534", "0", "0", "0"], ["19", "Kaliro DLG", "13", "33,682,846", "10,205,854", "0", "0", "0"], ["20", "Kanungu DLG", "1", "5,603,200", "899,550", "0", "0", "0"], ["21", "Kapelebyong DLG", "0", "0", "0", "0", "42,784,800", "14,350,840"], ["22", "Kasese DLG", "1", "1,837,200", "106,200", "0", "0", "0"], ["23", "Katakwi DLG", "26", "55,030,846", "16,604,054", "0", "0", "0"], ["24", "Kibaale DLG", "4", "36,656,860", "2,471,538", "2", "10,000,000", "560,000"], ["25", "Kiboga DLG", "0", "36,656,860", "2,471,538", "0", "0", "0"], ["26", "Kibuku DLG", "0", "51,157,661", "15,442,098", "0", "0", "0"], ["27", "Kiruhura DLG", "0", "40,775,260", "14,181,682", "0", "0", "0"], ["28", "Kween DLG", "1", "4,119,230", "1,235,769", "0", "0", "0"], ["29", "Kyankwanzi DLG", "24", "53,959,646", "7,884,694", "0", "0", "0"], ["30", "Kyegegwa DLG", "0", "51,157,661", "15,344,098", "0", "0", "0"], ["31", "Kyenjojo DLG", "2", "3,715,200", "1,114,560", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "page": 276, "level": 2}}, {"headings_1": {"content": "Appendix 1 f: Payment of deductions (LST, PAYE, UNATU, UCLA)", "page": 274, "level": 2}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of political leaders and commissioners not subjected to PAYE", "Amount of DPOL and DSC gratuity not subject to PAYE", "PAYE not deducted", "No. of political leaders and commissioners not subjected to PAYE on IPPS but deducted and remitted off the payroll", "Amount of DPOL and DSC gratuity not subject to PAYE on IPPS but deducted and remitted off the payroll", "PAYE deducted and remitted off the payroll"], "type": "table"}}, {"content": "260", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "page": 276, "level": 2}}, {"headings_1": {"content": "Appendix 1 f: Payment of deductions (LST, PAYE, UNATU, UCLA)", "page": 274, "level": 2}}], "page": 277, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["32", "Lyantonde DLG", "7", "13,018,800", "1,383,330", "0", "0", "0"], ["33", "Madi0Okollo DLG", "0", "0", "0", "14", "35,914,846", "3,465,801"], ["34", "Maracha DLG", "0", "74,312,446", "2,233,558", "0", "0", "0"], ["35", "Mayuge DLG", "0", "35,503,200", "6,674,560", "0", "0", "0"], ["36", "Mbarara DLG", "0", "13,429,246", "3,583,813", "0", "0", "0"], ["37", "Mityana DLG", "7", "11,505,600", "1,546,800", "0", "0", "0"], ["38", "Moroto DLG", "0", "0", "0", "0", "46,708,060", "14,107,218"], ["39", "Mpigi DLG", "0", "45,037,245", "20,555,147", "0", "0", "0"], ["40", "Mukono DLG", "23", "36,656,860", "2,471,538", "0", "0", "0"], ["41", "Nakapiripirit DLG", "0", "4,119,230", "1,652,673", "0", "0", "0"], ["42", "Nakaseke DLG", "0", "0", "14,903,640", "0", "0", "0"], ["43", "Namutumba DLG", "1", "6,178,846", "1,951,654", "0", "0", "0"], ["44", "Ngora DLG", "1", "6,178,846", "1,436,749", "0", "0", "0"], ["45", "Obongi DLG", "0", "37,918,984", "11,271,395", "0", "0", "0"], ["46", "Pallisa DLG", "0", "30,701,600", "7,763,210", "0", "0", "0"], ["47", "Rubirizi DLG", "17", "39,476,400", "11,808,720", "0", "0", "0"], ["48", "Serere DLG", "0", "0", "0", "0", "209,789,813", "41,534,545"], ["49", "Sheema DLG", "1", "3,330,400", "901,120", "0", "0", "0"], ["50", "Soroti DLG", "19", "46,131,646", "12,082,340", "0", "0", "0"], ["51", "Yumbe DLG", "0", "20,560,702", "6,262,010", "0", "0", "0"], ["", "Total", "219", "1,352,773,796", "363,098,974", "50", "439,505,102", "112,440,114"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "page": 276, "level": 2}}, {"headings_1": {"content": "Appendix 1 f: Payment of deductions (LST, PAYE, UNATU, UCLA)", "page": 274, "level": 2}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of political leaders and commissioners not subjected to PAYE", "Amount of DPOL and DSC gratuity not subject to PAYE", "PAYE not deducted", "No. of political leaders and commissioners not subjected to PAYE on IPPS but deducted and remitted off the payroll", "Amount of DPOL and DSC gratuity not subject to PAYE on IPPS but deducted and remitted off the payroll", "PAYE deducted and remitted off the payroll"], "type": "table"}}, {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}, {"headings_1": {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "page": 276, "level": 2}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Adjumani DLG", "2", "1,257,342", "3,528,740", "0", "0", "0"], ["2", "Apac DLG", "1", "0", "31,990,188", "0", "0", "0"], ["3", "Arua DLG", "7", "13,712,209", "19,986,825", "12", "2,228,079", "3,186,751"], ["4", "Bududa DLG", "7", "2,893,388", "0", "16", "189,197", "1,102,663"], ["5", "Bugiri DLG", "5", "66,275,774", "32,300,364", "3", "797,536", "5,891,178"], ["6", "Bugweri DLG", "5", "21,597,796", "288,000", "0", "0", "0"], ["7", "Bukomansimbi DLG", "1", "2,073,619", "3,769,815", "1", "23,040", "41,887"], ["8", "Bukwo DLG", "1", "0", "876,008", "1", "0", "537,813"], ["9", "Buliisa DLG", "2", "5,807,914", "0", "2", "45,477", "0"], ["10", "Gulu DLG", "3", "2,325,648", "1,411,474", "2", "0", "8,172,877"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}, {"headings_1": {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "page": 276, "level": 2}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of pensioners with inaccurate computation of gratuity", "Under payment arising from inaccurate computation of gratuity", "Over payment arising from inaccurate computation of gratuity", "No. of pensioners with inaccurate computation of pension", "Under payment arising from inaccurate computation of pension", "Over payment arising from inaccurate computation of pension"], "type": "table"}}, {"content": "261", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}, {"headings_1": {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "page": 276, "level": 2}}], "page": 278, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["11", "Katakwi DLG", "7", "22,571,164", "20,949,565", "7", "2,175,600", "0"], ["12", "Kiboga DLG", "4", "1,893,498", "0", "4", "326,173", "0"], ["13", "Kikuube DLG", "5", "7,908,859", "24,438,088", "6", "88,634", "256,233"], ["14", "Kiryandongo DLG", "12", "37,442,310", "5,990,065", "1", "269,741", "0"], ["15", "Kitgum DLG", "6", "2,976,777", "0", "3", "167,283", "0"], ["16", "Koboko DLG", "6", "4,509,870", "1,189,700", "0", "0", "0"], ["17", "Kyankwanzi DLG", "5", "0", "472,181", "0", "0", "0"], ["18", "Kyotera DLG", "14", "4,796,691", "631,238", "20", "26,431,230", "3,361,191"], ["19", "Lamwo DLG", "2", "4,550,166", "1,302,142", "2", "1,245,660", "0"], ["20", "Lwengo DLG", "8", "776,331", "2,430,141", "8", "105,051", "512,757"], ["21", "Lyantonde DLG", "1", "2,262,466", "0", "1", "50,278", "0"], ["22", "Madi0Okollo DLG", "3", "0", "1,729,513", "2", "0", "2,269,386"], ["23", "Masindi DLG", "20", "55,896,349", "23,011,404", "21", "628,379", "255,682"], ["24", "Mubende DLG", "4", "59,371,898", "0", "5", "24,832,927", "0"], ["25", "Mukono DLG", "17", "54,884,324", "49,065,820", "0", "0", "0"], ["26", "Namisindwa DLG", "28", "13,563,515", "2,319,952", "28", "395,935", "420,120"], ["27", "Namutumba DLG", "3", "0", "14,892,594", "2", "0", "157,645"], ["28", "Napak DLG", "2", "349,287", "8,902,518", "0", "0", "0"], ["29", "Omoro DLG", "11", "9,599,685", "2,008,334", "11", "106,664", "22,315"], ["30", "Pakwach DLG", "3", "7,664,267", "5,567,181", "3", "84,252", "4,024,152"], ["31", "Pallisa DLG", "5", "1,062,400", "1,486,749", "5", "613,916", "11,804"], ["32", "Rubirizi DLG", "1", "21,904,611", "0", "4", "875,070", "0"], ["33", "Sironko DLG", "8", "2,781,855", "632,440", "9", "182,918", "2,180,651"], ["34", "Terego DLG", "3", "3,850,502", "0", "3", "79,460", "0"], ["35", "Tororo DLG", "2", "0", "9,346,921", "19", "0", "21,257,937"], ["36", "Wakiso DLG", "1", "53,862", "0", "0", "0", "0"], ["37", "Yumbe DLG", "7", "6,056,595", "5,945,586", "0", "0", "0"], ["", "**Total**", "**222**", "**442,670,972**", "**276,463,546**", "**201**", "**61,942,500**", "**53,663,042**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}, {"headings_1": {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "page": 276, "level": 2}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of pensioners with inaccurate computation of gratuity", "Under payment arising from inaccurate computation of gratuity", "Over payment arising from inaccurate computation of gratuity", "No. of pensioners with inaccurate computation of pension", "Under payment arising from inaccurate computation of pension", "Over payment arising from inaccurate computation of pension"], "type": "table"}}, {"content": "262", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}, {"headings_1": {"content": "Appendix 1 g: Non deduction of PAYE from Political leaders\u2019 and Commissioners\u2019 gratuity", "page": 276, "level": 2}}], "page": 279, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 1 i: Delayed access and removal", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}, {"headings_1": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Adjumani DLG", "75", "", "11", "41,825,767", "5", "0", "5", "191,552,907", "0", "0", "0"], ["2", "Agago DLG", "29", "3", "0", "0", "9", "51", "1", "6,535,930", "8", "7", "14,470,403"], ["3", "Alebtong DLG", "17", "4", "14", "13,229,127", "2", "5", "2", "2,705,671", "1", "3", "2,823,002"], ["4", "Amolatar DLG", "9", "1", "9", "15,213,034", "6", "1", "6", "17,112,541", "8", "4", "7,063,729"], ["5", "Amudat DLG", "10", "2", "3", "919,776", "1", "24", "1", "2,266,678", "9", "11", "6,123,981"], ["6", "Amuria DLG", "54", "12", "0", "0", "7", "3", "7", "7,014,100", "4", "7", "17,539,906"], ["7", "Amuru DLG", "11", "3", "0", "0", "39", "6", "34", "", "15", "24", "36,600,909"], ["8", "Apac DLG", "66", "4", "8", "35,473,604", "10", "5", "10", "19,479,285", "12", "8", "30,004,274"], ["9", "Arua DLG", "4", "3", "0", "0", "15", "110", "21", "133,398,427", "0", "0", "0"], ["10", "Budaka DLG", "0", "0", "0", "0", "8", "1", "8", "9,144,554", "4", "", "3,606,481"], ["11", "Bududa DLG", "40", "3", "0", "0", "39", "25", "0", "0", "0", "0", "0"], ["12", "Bugiri DLG", "28", "1", "0", "0", "24", "2", "6", "15,006,365", "16", "2", "16,746,826"], ["13", "Bugweri DLG", "0", "0", "0", "0", "10", "3", "10", "3,293,092", "20", "3", "20,180,820"], ["14", "Buikwe DLG", "4", "4", "2", "811,412", "9", "4", "0", "0", "4", "3", "3,108,770"], ["15", "Bukedea DLG", "88", "2", "7", "1,056,509", "14", "10", "7", "26,002,978", "4", "4", "6,249,830"], ["16", "Bukomansimbi DLG", "0", "0", "11", "6,341,595", "9", "8", "0", "0", "1", "1", "328,631"], ["17", "Bulambuli DLG", "23", "2", "0", "0", "17", "1", "0", "0", "2", "2", "1,890,278"], ["18", "Buliisa DLG", "5", "0", "5", "2,571,831", "4", "3", "5", "9,344,438", "0", "0", "0"], ["19", "Bundibugyo DLG", "0", "0", "0", "0", "4", "14", "0", "0", "7", "3", "5,807,914"], ["20", "Bunyangabu DLG", "4", "3", "1", "384,294", "8", "1", "0", "0", "1", "1", "350,258"], ["21", "Bushenyi DLG", "10", "2", "6", "10,499,223", "3", "2", "3", "3,463,621", "5", "3", "4,899,863"], ["22", "Busia DLG", "65", "10", "0", "0", "28", "10", "20", "16,939,486", "19", "12", "25,074,073"], ["23", "Butaleja DLG", "25", "1", "", "", "", "", "", "", "3", "6", "1,856,100"], ["24", "Butambala DLG", "7", "3", "0", "0", "0", "0", "0", "0", "3", "6", "2,247,315"], ["25", "Butebo DLG", "27", "7", "0", "0", "8", "2", "0", "0", "15", "2", "15,180,497"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}, {"headings_1": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staf f who dela yed to acce ss payr oll", "Aver age delay s to acce ss the wage payr oll (mon ths)", "No. of staff with outstandi ng payments by end of FY arising from delayed access by newly recruited/ transferre d staff", "Amount outstanding arising from delayed access by newly recruited/tr ansferred staff", "No. of pensioners /beneficiari es who delayed to access payroll", "Average delays to access the pension payroll (month s)", "No. of pensioner s/benefic iaries with outstandi ng payments by end of FY", "Amount outstanding arising from delayed access by pensioners/b eneficiaries", "No. of staff who dela yed to be remo ved from the payr oll", "Aver age delay s to leave the wage payr oll (mon ths)", "Amount paid to employees after expected date of removal"], "type": "table"}}, {"content": "263", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}, {"headings_1": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}], "page": 280, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["26", "Buvuma DLG", "28", "2", "0", "0", "0", "0", "0", "0", "3", "2", "2,108,118"], ["27", "Buyende DLG", "9", "3", "8", "15,530,331", "16", "4", "16", "12,408,972", "", "", ""], ["28", "Dokolo DLG", "2", "9", "0", "0", "9", "8", "0", "0", "5", "2", "4,038,474"], ["29", "Gomba DLG", "28", "2", "11", "16,039,658", "4", "16", "0", "0", "2", "5", "4,191,898"], ["30", "Gulu DLG", "0", "0", "0", "0", "0", "0", "0", "0", "5", "5", "8,073,588"], ["31", "Hoima DLG", "12", "4", "8", 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[{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}, {"headings_1": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staf f who dela yed to acce ss payr oll", "Aver age delay s to acce ss the wage payr oll (mon ths)", "No. of staff with outstandi ng payments by end of FY arising from delayed access by newly recruited/ transferre d staff", "Amount outstanding arising from delayed access by newly recruited/tr ansferred staff", "No. of pensioners /beneficiari es who delayed to access payroll", "Average delays to access the pension payroll (month s)", "No. of pensioner s/benefic iaries with outstandi ng payments by end of FY", "Amount outstanding arising from delayed access by pensioners/b eneficiaries", "No. of staff who dela yed to be remo ved from the payr oll", "Aver age delay s to leave the wage payr oll (mon ths)", "Amount paid to employees after expected date of removal"], "type": "table"}}, {"content": "264", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}, {"headings_1": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}], "page": 281, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["52", "Kayunga DLG", "72", "2", "66", "76,089,749", "7", "2", "5", "17,946,110", "7", "4", "11,937,661"], ["53", "Kazo DLG", "0", "0", "0", "0", "5", "5", "5", "16,277,128", "15", "14", "10,007,528"], ["54", "Kibaale DLG", "80", "2", "11", "11,596,763", "8", "2", "8", "9,249,075", "8", "4", "6,123,981"], ["55", "Kiboga DLG", "12", "7", "8", "17,227,243", "5", "5", "2", "1,544,932", "5", "2", "5,318,049"], ["56", "Kibuku DLG", "17", "4", "", "", "4", "2", "0", "0", "5", "4", "9,783,264"], ["57", 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"22", "16", "42,805,698"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}, {"headings_1": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staf f who dela yed to acce ss payr oll", "Aver age delay s to acce ss the wage payr oll (mon ths)", "No. of staff with outstandi ng payments by end of FY arising from delayed access by newly recruited/ transferre d staff", "Amount outstanding arising from delayed access by newly recruited/tr ansferred staff", "No. of pensioners /beneficiari es who delayed to access payroll", "Average delays to access the pension payroll (month s)", "No. of pensioner s/benefic iaries with outstandi ng payments by end of FY", "Amount outstanding arising from delayed access by pensioners/b eneficiaries", "No. of staff who dela yed to be remo ved from the payr oll", "Aver age delay s to leave the wage payr oll (mon ths)", "Amount paid to employees after expected date of removal"], "type": "table"}}, {"content": "265", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}, {"headings_1": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}], "page": 282, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["78", "Madi-Okollo DLG", "45", "1", "11", "12,702,348", "8", "31", "11", "21,597,119", "16", "16", "6,109,572"], ["79", "Manafwa DLG", "0", "0", "0", "0", "19", "0", "19", "76,387,354", "4", "0", "6,670,233"], ["80", "Maracha DLG", "77", "3", "67", "57,832,046", "0", "0", "0", "0", "0", "0", "0"], ["81", "Masaka DLG", "0", "0", "0", "0", "3", "3", "0", "0", "0", "0", "0"], ["82", "Masindi DLG", "17", "10", "12", "18,537,950", "19", "55", 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"12", "6", "24,466,376"], ["93", "Nakapiripirit DLG", "7", "6", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["94", "Nakaseke DLG", "16", "2", "0", "0", "0", "0", "0", "0", "9", "9", "32,768,000"], ["95", "Nakasongola DLG", "13", "1", "13", "3,272,106", "3", "15", "3", "5,179,639", "3", "1", "2,025,509"], ["96", "Namayingo DLG", "65", "4", "0", "0", "12", "4", "0", "0", "4", "4", "2,239,481"], ["97", "Namisindwa DLG", "49", "2", "0", "0", "0", "0", "0", "0", "7", "6", "9,616,642"], ["98", "Namutumba DLG", "133", "4", "103", "149,303,319", "11", "10", "0", "0", "9", "5", "8,093,192"], ["99", "Napak DLG", "29", "5", "46", "99,440,472", "2", "2", "0", "0", "2", "2", "4,065,777"], ["100", "Nebbi DLG", "4", "3", "", "0", "0", "0", "0", "0", "21", "14", "17,348,048"], ["101", "Ngora DLG", "44", "3", "58", "367,171,329", "8", "4", "12", "21,907,261", "13", "5", "15,468,299"], ["102", "Ntoroko DLG", "0", "0", "0", "0", "3", "0", "0", "0", "3", "2", "4,571,292"], ["103", "Ntungamo DLG", "14", "2", "3", "0", "1", "3", "0", "0", "7", "10", "11,455,693"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}, {"headings_1": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staf f who dela yed to acce ss payr oll", "Aver age delay s to acce ss the wage payr oll (mon ths)", "No. of staff with outstandi ng payments by end of FY arising from delayed access by newly recruited/ transferre d staff", "Amount outstanding arising from delayed access by newly recruited/tr ansferred staff", "No. of pensioners /beneficiari es who delayed to access payroll", "Average delays to access the pension payroll (month s)", "No. of pensioner s/benefic iaries with outstandi ng payments by end of FY", "Amount outstanding arising from delayed access by pensioners/b eneficiaries", "No. of staff who dela yed to be remo ved from the payr oll", "Aver age delay s to leave the wage payr oll (mon ths)", "Amount paid to employees after expected date of removal"], "type": "table"}}, {"content": "266", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}, {"headings_1": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}], "page": 283, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["104", "Obongi DLG", "46", "7", "0", "0", "0", "0", "0", "0", "6", "11", "18,684,675"], ["105", "Omoro DLG", "56", "3", "7", "12,126,304", "7", "4", "7", "6,243,922", "18", "", "54,558,940"], ["106", "Otuke DLG", "13", "4", "1", "1,507,337", "4", "27", "4", "34,075,924", "13", "4", "31,399,188"], ["107", "Oyam DLG", "46", "1", "21", "59,225,548", "38", "0", "0", "14,521,285", "40", "6", "64,329,568"], ["108", 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{"headings_1": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staf f who dela yed to acce ss payr oll", "Aver age delay s to acce ss the wage payr oll (mon ths)", "No. of staff with outstandi ng payments by end of FY arising from delayed access by newly recruited/ transferre d staff", "Amount outstanding arising from delayed access by newly recruited/tr ansferred staff", "No. of pensioners /beneficiari es who delayed to access payroll", "Average delays to access the pension payroll (month s)", "No. of pensioner s/benefic iaries with outstandi ng payments by end of FY", "Amount outstanding arising from delayed access by pensioners/b eneficiaries", "No. of staff who dela yed to be remo ved from the payr oll", "Aver age delay s to leave the wage payr oll (mon ths)", "Amount paid to employees after expected date of removal"], "type": "table"}}, {"content": "123 \n267", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}, {"headings_1": {"content": "Appendix 1 h: Inaccurate computation of pension and gratuity", "page": 278, "level": 2}}], "page": 284, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}, {"headings_1": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Adjumani DLG", "0", "48,868,938", "0", "0", 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inconsisten cy between Interface files and payroll", "Variance arising from with inconsistency between Interface files and payroll", "No. of pensioner s with inconsist ency between Interface files and payroll", "Variance arising from inconsisten cy between Interface files and payroll", "Total", "No. of staff paid salaries off the IPPS payroll", "Amount of salary paid Off IPPS payroll", "No. of pensione rs paid off the IPPS payroll", "Amount of pension paid off the IPPS"], "type": "table"}}, {"content": "268", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}, {"headings_1": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}], "page": 285, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["30", "Dokolo DLG", "0", "33,538,246", "0", "0", "33,538,246", "0", "39,743,888", "0", "0"], ["31", "Gomba DLG", "113", "67,116,273", "0", "0", "67,116,273", "19", "16,402,119", "0", "0"], ["32", "Gulu DLG", "90", "46,184,245", "0", "0", "46,184,245", "2", "9,672,498", "2", "4,235,861"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}, {"headings_1": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff with inconsisten cy between Interface files and payroll", "Variance arising from with inconsistency between Interface files and payroll", "No. of pensioner s with inconsist ency between Interface files and payroll", "Variance arising from inconsisten cy between Interface files and payroll", "Total", "No. of staff paid salaries off the IPPS payroll", "Amount of salary paid Off IPPS payroll", "No. of pensione rs paid off the IPPS payroll", "Amount of pension paid off the IPPS"], "type": "table"}}, {"content": [["30", "Dokolo DLG", "0", "33,538,246", "0", "0", "33,538,246", "0", "39,743,888", "0", "0"], ["31", "Gomba DLG", "113", "67,116,273", "0", "0", "67,116,273", "19", "16,402,119", "0", "0"], ["32", "Gulu DLG", "90", "46,184,245", "0", "0", "46,184,245", "2", "9,672,498", "2", "4,235,861"], ["33", "Hoima DLG", "0", "5,871,166", "0", "0", "5,871,166", "0", "0", "3", "12,769,046"], ["34", "Ibanda DLG", "637", "209,039,360", "0", "0", "209,039,360", "0", "0", "0", "0"], ["35", "Iganga DLG", "0", "310,497,898", "0", "0", "310,497,898", "9", "34,131,042", "0", "0"], ["36", "Isingiro DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["37", "Jinja DLG", "0", "26,188,297", "0", "0", "26,188,297", "124", "97,179,676", "19", "622,311,870"], ["38", "Kabale DLG", "755", "361,856,390", "0", "0", "0", "0", "0", "224", "64,062,664"], ["39", 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pension paid off the IPPS"], "type": "table"}}, {"content": "269", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}, {"headings_1": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}], "page": 286, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["61", "Kiruhura DLG", "210", "90,796,758", "0", "0", "90,796,758", "6", "12,385,198", "0", "0"], ["62", "Kiryandongo DLG", "0", "21,184,352", "0", "0", "21,184,352", "21", "24,991,785", "3", "14,805,596"], ["63", "Kisoro DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}, {"headings_1": {"content": "Appendix 1 i: 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pensione rs paid off the IPPS payroll", "Amount of pension paid off the IPPS"], "type": "table"}}, {"content": [["92", "Moyo DLG", "0", "88,948,906", "0", "0", "88,948,906", "23", "13,299,698", "0", "0"], ["93", "Mpigi DLG", "0", "5,757,669", "0", "0", "5,757,669", "6", "13,626,100", "4", "5,651,821"], ["94", "Mubende DLG", "41", "19,396,416", "0", "0", "19,396,416", "0", "0", "0", "0"], ["95", "Mukono DLG", "448", "45,950,261", "0", "0", "45,950,261", "198", "19,049,044", "0", "0"], ["96", "Nakapiripirit DLG", "0", "5,724,300", "0", "0", "5,724,300", "7", "11,503,325", "0", "0"], ["97", "Nakaseke DLG", "768", "573,807,535", "0", "0", "573,807,535", "7", "38,340,350", "1", "17,007,117"], ["98", "Nakasongola DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["99", "Namayingo DLG", "0", "159,978,512", "0", "0", "159,978,512", "9", "7,942,617", "0", "0"], ["100", "Namisindwa DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["101", "Namutumba DLG", "0", "144,042,459", "0", "0", "144,042,459", "75", "22,852,650", "0", "0"], ["102", "Napak DLG", "0", "836,272,862", "0", "0", "836,272,862", "1", "24,785,247", "0", "0"], ["103", "Nebbi DLG", "0", "82,756,771", "0", "0", "82,756,771", "0", "0", "0", "0"], ["104", "Ngora DLG", "0", "118,987,825", "0", "0", "118,987,825", "0", "0", "0", "0"], ["105", "Ntoroko DLG", "363", "25,473,624", "0", "0", "25,473,624", "95", "328,785,473", "0", "0"], ["106", "Ntungamo DLG", "0", "118,406,599", "0", "0", "118,406,599", "371", "231,305,222", "0", "0"], ["107", "Nwoya DLG", "0", "7,255,056", "0", "0", "7,255,056", "5", "18,516,767", "0", "0"], ["108", "Obongi DLG", "0", "82,330,884", "0", "0", "82,330,884", "14", "11,689,566", "0", "0"], ["109", "Omoro DLG", "0", "252,167,876", "0", "0", "252,167,876", "27", "49,073,404", "0", "0"], ["110", "Otuke DLG", "0", "3,881,700", "0", "0", "3,881,700", "0", "0", "0", "0"], ["111", "Oyam DLG", "588", "292,821,008", "0", "0", "292,821,008", "6", "16,173,327", "16", "392,448,794"], ["112", "Pader DLG", "0", "563,991,673", "0", "0", "563,991,673", "0", "0", "0", "0"], ["113", "Pakwach DLG", "0", "6,477,528", "0", "0", "6,477,528", "0", "0", "0", "0"], ["114", "Pallisa DLG", "0", "3,472,218", "0", "0", "3,472,218", "2", "3,030,116", "0", "0"], ["115", "Rakai DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["116", "Rubanda DLG", "0", "0", "0", "0", "0", "0", "0", "8", "124,003,227"], ["117", "Rubirizi DLG", "166", "77,601,377", "0", "0", "77,601,377", "22", "17,412,562", "1", "20,453,988"], ["118", "Rukiga DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["119", "Rukungiri DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["120", "Rwampara DLG", "45", "8,338,721", "0", "0", "8,338,721", "2", "12,387,222", "0", "0"], ["121", "Sembabule DLG", "214", "348,680,895", "0", "0", "348,680,895", "0", "0", "0", "0"], ["122", "Serere DLG", "0", "1,167,724,155", "0", "0", "1,167,724,155", "135", "118,915,137", "4", "226,712,109"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}, {"headings_1": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff with inconsisten cy between Interface files and payroll", "Variance arising from with inconsistency between Interface files and payroll", "No. of pensioner s with inconsist ency between Interface files and payroll", "Variance arising from inconsisten cy between Interface files and payroll", "Total", "No. of staff paid salaries off the IPPS payroll", "Amount of salary paid Off IPPS payroll", "No. of pensione rs paid off the IPPS payroll", "Amount of pension paid off the IPPS"], "type": "table"}}, {"content": "271", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}, {"headings_1": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}], "page": 288, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["123", "Sheema DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["124", "Sironko DLG", "54", "15,544,879", "0", "0", "15,544,879", "0", "0", "2", "6,237,150"], ["125", "Soroti DLG", "0", "45,051,613", "0", "327,169,650", "372,221,263", "0", "0", "17", "384,263,746"], ["126", "Terego DLG", "0", "37,919,839", "0", "0", "37,919,839", "318", "366,553,984", "3", "194,516,367"], ["127", "Tororo DLG", "0", "771,749,550", "0", "0", "771,749,550", "1", "3,532,865", "15", "468,511,233"], ["128", "Wakiso DLG", "0", "63,789,727", "0", "0", "63,789,727", "0", "0", "0", "0"], ["129", "Yumbe DLG", "0", "91,433,441", "0", "0", "91,433,441", "3", "11,833,867", "0", "0"], ["130", "Zombo DLG", "0", "191,587,740", "0", "0", "191,587,740", "0", "0", "0", "0"], ["", "**Total**", "**10,504**", "**27,545,118,94 1**", "**25**", "**802,360,11 2**", "**27,985,622,6 63**", "**3,926**", "**4,898,961,116**", "**870**", "**8,603,983,31 4**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}, {"headings_1": {"content": "Appendix 1 i: Delayed access and removal", "page": 280, "level": 2}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff with inconsisten cy between Interface files and payroll", "Variance arising from with inconsistency between Interface files and payroll", "No. of pensioner s with inconsist ency between Interface files and payroll", "Variance arising from inconsisten cy between Interface files and payroll", "Total", "No. of staff paid salaries off the IPPS payroll", "Amount of salary paid Off IPPS payroll", "No. of pensione rs paid off the IPPS payroll", "Amount of pension paid off the IPPS"], "type": "table"}}, {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["Adjumani DLG", "", "", "2", "1,651,893", "23", "9 to 40", "29,901,383", "121", "91,960,229", "8", "1,795,781", "0", "0", "0", "0"], ["Agago DLG", "732", "1,263,291,271", "", "", "28", "11 to 5642", "36,916,817", "", "", "24", "8,399,587", "", "", "", ""], ["Alebtong DLG", "", "", "5", "783,687", "44", "13 to 2575", "22,850,556", "46", "41,833,912", "31", "21,676", "13", "639,030", "126", "347,545"], ["Amolatar DLG", "0", "0", "47", "2,350,252", "8", "9 to 257", "16,377,769", "93", "121,782,489", "18", "3,306,509", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": "n \n272", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}, [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}]], "page": 289, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Amudat DLG", "92", "119,813,541", "4", "2,057,917", "0", "", "0", "4", "3,527,541", "21", "1,257,778", "0", "0", "0", "0"], ["Amuria DLG", "272", "28,882,820", "0", "0", "0", "", "0", "110", "10,345,961", "116", "45,240,985", "0", "0", "0", "0"], ["Amuru DLG", "417", "647,330,578", "2", "4,858,988", "29", "11 to 590", "34,210,170", "64", "2,467,844", "0", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": [["Amudat DLG", "92", "119,813,541", "4", "2,057,917", "0", "", "0", "4", "3,527,541", "21", "1,257,778", "0", "0", "0", "0"], ["Amuria DLG", "272", "28,882,820", "0", "0", "0", "", "0", "110", "10,345,961", "116", "45,240,985", "0", "0", "0", "0"], ["Amuru DLG", "417", "647,330,578", "2", "4,858,988", "29", "11 to 590", "34,210,170", "64", "2,467,844", "0", "0", "0", "0", "0", "0"], ["Apac DLG", "478", "742,438,306", "5", "1,585,074", "3", "69 to 1499", "3,120,636", "60", "71,051,264", "84", "73,965,427", "", "", "", ""], ["Arua DLG", "0", "0", "5", "670,980", "16", "9 to 51", "15,860,074", "82", "22,253,294", "0", "0", "0", "0", "0", "0"], ["Budaka DLG", "96", "175,852,054", "", "", "", "", "", "12", "2,438,471", "6", "196,286", "50", "9,145,250", "", ""], ["Bududa DLG", "0", "0", "3", "610,176", "4", "9 to 1412", "61,029", "6", "843,965", "11", "828,063", "0", "0", "0", "0"], ["Bugiri DLG", "281", "808,378,322", "218", "215,166,058", "171", "", "226,628,417", "131", "183,071,422", "", "", "", "", "", ""], ["Bugweri DLG", "299", "568,486,881", "", "", "13", "12 to 63", "24,245,070", "23", "15,975,791", "67", "3,323,576", "", "", "", ""], ["Buhweju DLG", "0", "0", "0", "0", "0", "", "0", "0", "0", "0", "0", "496", "67,760,094", "496", "67,760,094"], ["Buikwe DLG", "453", "714,056,547", "36", "6,972,020", "50", "9 to 84", "0", "59", "58,096,948", "94", "8,000,281", "0", "0", "0", "0"], ["Bukedea DLG", "27", "32,256,931", "42", "28,288,094", "0", "", "0", "19", "25,470,036", "0", "0", "24", "1,302,198", "300", "20,339,052"], ["Bukomansimbi DLG", "0", "0", "0", "0", "20", "9 to 43", "23,813,207", "0", "0", "0", "0", "6", "0", "122", "7,136,646"], ["Bukwo DLG", "", "", "", "", "7", "13 to 35", "13,656,161", "57", "9,873,428", "106", "7,960,954", "", "", "", ""], ["Bulambuli DLG", "0", "0", "0", "0", "0", "", "0", "33", "5,911,187", "0", "0", "24", "7,080,085", "", ""], ["Buliisa DLG", "138", "256,656,828", "5", "6,006,712", "0", "", "0", "2", "4,270,800", "16", "11,970,780", "0", "0", "0", "0"], ["Bundibugyo DLG", "0", "0", "14", "7,200,896", "69", "9 to 381", "154,102,203", "27", "17,523,457", "23", "35,581,481", "0", "0", "0", "0"], ["Bunyangabu DLG", "0", "0", "9", "2,029,155", "24", "9 to 149", "52,362,610", "70", "91,149,019", "104", "219,224,727", "64", "4,041,609", "111", "2,827,028"], ["Bushenyi DLG", "0", "0", "0", "0", "0", "", "0", "0", "0", "0", "0", "", "", "", ""], ["Busia DLG", "75", "16,527,300", "44", "6,522,948", "1", "", "", "0", "0", "0", "0", "", "", "", ""], ["Butaleja DLG", "0", "0", "0", "0", "0", "", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["Butambala DLG", "0", "0", "4", "639,250", "6", "", "15,227,927", "19", "22,011,876", "145", "13,740,152", "140", "13,771,032", "36", "3,174,711"], ["Butebo DLG", "0", "0", "0", "0", "0", "", "", "80", "145,413,728", "121", "513,854", "", "", "", ""], ["Buvuma DLG", "0", "0", "4", "771,823", "20", "9 to 12", "32,424,902", "8", "4,317,648", "0", "0", "", "", "", ""], ["Buyende DLG", "562", "1,016,683,423", "0", "0", "0", "", "0", "577", "1,019,461,431", "6", "578,629", "0", "0", "0", "0"], ["Dokolo DLG", "39", "32,199,959", "0", "0", "0", "", "0", "0", "0", "90", "14,602,075", "0", "0", "0", "0"], ["Gomba DLG", "0", "0", "23", "15,641,080", "0", "", "0", "11", "8,251,701", "33", "1,214,804", "108", "1,051,704", "108", "1,237,069"], ["Gulu DLG", "", "", "6", "10,251,751", "45", "9 to 232", "74,553,000", "8", "1,468,850", "27", "3,483,930", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": "n \n273", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}, [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}]], "page": 290, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Hoima DLG", "", "", "33", "27,367,073", "17", "9 to 18", "24,740,797", "8", "450,965", "64", "5,864,972", "0", "0", "0", "0"], ["Ibanda DLG", "0", "0", "0", "0", "0", "", "0", "35", "42,576,583", "96", "2,391,812", "14", "113,938", "162", "27,117,958"], ["Iganga DLG", "927", "168,552,545", "34", "20,335,569", "", "", "", "73", "90,057,326", "28", "2,768,907", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": [["Hoima DLG", "", "", "33", "27,367,073", "17", "9 to 18", "24,740,797", "8", "450,965", "64", "5,864,972", "0", "0", "0", "0"], ["Ibanda DLG", "0", "0", "0", "0", "0", "", "0", "35", "42,576,583", "96", "2,391,812", "14", "113,938", "162", "27,117,958"], ["Iganga DLG", "927", "168,552,545", "34", "20,335,569", "", "", "", "73", "90,057,326", "28", "2,768,907", "", "", "", ""], ["Isingiro DLG", "0", "0", "0", "0", "11", "11 to 106", "1,622,788", "14", "2,619,177", "0", "0", "", "", "", ""], ["Jinja DLG", "", "", "36", "23,742,370", "76", "9 to 202", "60,277,692", "82", "58,498,171", "65", "4,953,403", "", "", "", ""], ["Kabale DLG", "0", "0", "5", "3,408,639", "0", "", "0", "0", "0", "0", "0", "143", "3,842,433", "657", "47,227,638"], ["Kabarole DLG", "0", "0", "0", "0", "0", "", "0", "444", "619,946,407", "29", "1,824,784", "18", "2,057,441", "37", "1,550,651"], ["Kaberamaido DLG", "0", "0", "7", "10,017,669", "0", "", "0", "11", "12,754,733", "55", "3,475,301", "14", "1,878,489", "55", "3,475,301"], ["Kagadi DLG", "845", "1,681,647,581", "2", "664,600", "63", "9 to 252", "126,923,539", "150", "233,479,947", "16", "7,262,432", "0", "0", "0", "0"], ["Kakumiro DLG", "275", "515,960,731", "0", "0", "23", "9 to 145", "38,565,990", "29", "62,083,492", "20", "1,065,390", "0", "0", "0", "0"], ["Kalaki DLG", "0", "0", "13", "11,820,457", "0", "", "0", "272", "302,340,063", "0", "0", "41", "1,552,219", "182", "4,718,799"], ["Kalangala DLG", "45", "42,843,106", "16", "3,161,180", "9", "9 to 129", "9,042,408", "34", "40,572,513", "0", "0", "", "", "", ""], ["Kaliro DLG", "", "", "40", "39,870,979", "71", "9 to 965", "123,390,571", "62", "95,675,157", "76", "4,264,771", "", "", "", ""], ["Kalungu DLG", "0", "0", "0", "0", "8", "19 to 252", "12,981,766", "23", "6,299,952", "28", "1,447,526", "80", "2,759,126", "17", "0"], ["Kamuli DLG", "1,346", "2,136,372,466", "14", "5,649,245", "87", "8 to 222", "141,966,827", "935", "1,352,661,144", "100", "11,176,978", "", "", "", ""], ["Kamwenge DLG", "0", "0", "25", "10,372,584", "10", "3 to 59", "18,169,810", "0", "0", "8", "1,107,607", "0", "0", "0", "0"], ["Kanungu DLG", "0", "0", "0", "0", "27", "10 to 20", "16,970,368", "67", "60,634,863", "41", "3,509,122", "26", "2,803,229", "75", "3,860,983"], ["Kapchorwa DLG", "", "", "", "", "", "", "", "10", "1,825,092", "165", "12,230,438", "", "", "", ""], ["Kapelebyong DLG", "0", "0", "14", "7,060,981", "0", "", "0", "22", "9,049,782", "25", "1,360,663", "0", "0", "0", "0"], ["Kasanda DLG", "50", "101,191,408", "4", "1,474,152", "", "", "", "113", "125,902,600", "61", "3,505,979", "", "", "", ""], ["Kasese DLG", "0", "0", "146", "151,923,363", "3", "010 to 010", "566,750", "44", "44,119,766", "64", "5,641,196", "92", "", "200", ""], ["Katakwi DLG", "9", "0", "2", "1,939,178", "0", "", "0", "22", "3,147,144", "27", "3,551,731", "0", "0", "0", "0"], ["Kayunga DLG", "24", "229,718,762", "0", "0", "50", "", "83,412,229", "114", "128,141,518", "643", "66,341,549", "N/A", "N/A", "N/A", "N/A"], ["Kazo DLG", "0", "0", "2", "363,534", "0", "", "0", "0", "0", "0", "0", "0", "0", "129", "5,188,037"], ["Kibaale DLG", "335", "685,049,938", "1", "336,000", "27", "9 to 1412", "47,153,523", "64", "86,100,423", "28", "1,447,526", "0", "0", "0", "0"], ["Kiboga DLG", "0", "0", "11", "9,389,274", "0", "", "0", "16", "2,251,003", "0", "0", "0", "0", "0", "0"], ["Kibuku DLG", "", "", "", "", "", "", "", "15", "2,416,343", "", "", "", "", "", ""], ["Kikuube DLG", "0", "0", "0", "0", "0", "", "0", "48", "39,071,360", "54", "7,023,679", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": "n \n274", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}, [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}]], "page": 291, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Kiruhura DLG", "0", "0", "12", "4,272,887", "0", "", "0", "34", "41,845,063", "114", "114,624,153", "16", "162,858", "100", "11,345,545"], ["Kiryandongo DLG", "316", "452,483,491", "20", "1,298,454", "2", "112 to 864", "2,967,888", "", "", "16", "2,132,833", "0", "0", "0", "0"], ["Kisoro DLG", "0", "0", "37", "21,075,104", "57", "9 to 1412", "911,065,027", "0", "0", "0", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": [["Kiruhura DLG", "0", "0", "12", "4,272,887", "0", "", "0", "34", "41,845,063", "114", "114,624,153", "16", "162,858", "100", "11,345,545"], ["Kiryandongo DLG", "316", "452,483,491", "20", "1,298,454", "2", "112 to 864", "2,967,888", "", "", "16", "2,132,833", "0", "0", "0", "0"], ["Kisoro DLG", "0", "0", "37", "21,075,104", "57", "9 to 1412", "911,065,027", "0", "0", "0", "0", "0", "0", "0", "0"], ["Kitagwenda DLG", "0", "0", "0", "0", "23", "9 to 381", "27,025,144", "129", "296,591,449", "284", "20,704,464", "21", "781,834", "0", "0"], ["Kitgum DLG", "0", "0", "0", "0", "0", "", "0", "29", "1,614,671", "0", "0", "0", "0", "0", "0"], ["Koboko DLG", "0", "0", "36", "19,825,094", "0", "", "0", "", "", "", "", "56", "4,262,404", "12", "1,753,638"], ["Kole DLG", "", "", "", "", "1", "1 to 110", "3,171,924", "", "", "", "", "15", "285,972", "15", "61,510"], ["Kumi DLG", "0", "0", "32", "7,880,110", "49", "9 to 1412", "96,238,006", "17", "12,996,532", "41", "5,330,490", "", "", "", ""], ["Kwania DLG", "198", "414,929,083", "", "", "32", "9 to 48", "59,741,926", "137", "171,792,320", "80", "8,803,583", "", "", "", ""], ["Kween DLG", "0", "0", "27", "27,473,090", "", "", "", "10", "1,814,684", "0", "0", "", "", "", ""], ["Kyankwanzi DLG", "634", "1,173,594,581", "45", "27,622,355", "", "", "", "6", "7,604,761", "16", "14,632,129", "0", "0", "0", "0"], ["Kyegegwa DLG", "0", "0", "12", "6,019,096", "0", "", "0", "7", "5,426,662", "58", "3,161,051", "15", "1,592,995", "122", "9,945,590"], ["Kyenjojo DLG", "0", "0", "72", "80,792,810", "19", "9 to 52", "26,582,154", "75", "77,858,388", "174", "8,367,152", "112", "6,695,073", "232", "9,665,444"], ["Kyotera DLG", "0", "0", "0", "0", "0", "", "0", "0", "0", "0", "0", "86", "5,045,779", "130", "3,206,545"], ["Lamwo DLG", "", "", "", "", "", "", "", "8", "6,995,325", "", "", "", "", "", ""], ["Lira DLG", "0", "0", "6", "5,787,997", "5", "", "10,293,377", "22", "3,502,585", "70", "2,344,802", "", "", "", ""], ["Luuka DLG", "833", "151,052,362", "58", "48,093,072", "", "", "", "676", "73,545,618", "20", "2,614,734", "", "", "", ""], ["Luwero DLG", "0", "0", "19", "7,710,040", "196", "9 to 98", "318,878,701", "419", "362,326,533", "550", "20,483,256", "", "", "", ""], ["Lwengo DLG", "0", "0", "0", "0", "0", "", "0", "0", "0", "0", "0", "84", "2,336,259", "216", "25,808,005"], ["Lyantonde DLG", "70", "69,046,902", "1", "184,303", "0", "", "0", "110", "144,360,275", "42", "3,774,678", "34", "5,485,359", "92", "662,780"], ["Madi0Okollo DLG", "0", "0", "13", "2,509,346", "0", "", "0", "2", "2,358,510", "0", "0", "177", "21,268,304", "107", "17,256,610"], ["Manafwa DLG", "225", "421,246,166", "", "", "", "", "", "10", "1,614,447", "848", "156,970,488", "", "", "", ""], ["Maracha DLG", "0", "0", "0", "0", "8", "22 to 89", "15,547,450", "16", "12,920,916", "0", "0", "0", "0", "0", "0"], ["Masaka DLG", "0", "0", "18", "5,146,832", "12", "10 to 101", "13,082,389", "86", "60,979,404", "0", "0", "522", "2,529,692", "686", "116,243,688"], ["Masindi DLG", "0", "0", "33", "27,367,073", "17", "9 to 18", "24,740,797", "0", "0", "", "", "0", "0", "0", "0"], ["Mayuge DLG", "", "", "35", "27,064,037", "64", "9 to 251", "126,280,911", "420", "767,021,671", "125", "13,064,527", "", "", "", ""], ["Mbale DLG", "1,245", "196,544,619", "92", "35,297,096", "106", "9 to 1541", "155,194,966", "146", "25,033,869", "848", "156,970,488", "0", "0", "0", "0"], ["Mbarara DLG", "14", "26,470,745", "6", "31,265,414", "8", "9 to 139", "13,679,431", "18", "17,160,490", "311", "7,299,179", "272", "2,118,408", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": "n \n275", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}, [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}]], "page": 292, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Mitooma DLG", "0", "0", "62", "45,719,768", "0", "", "0", "9", "5,866,793", "0", "0", "0", "0", "69", "6,387,294"], ["Mityana DLG", "0", "0", "0", "0", "0", "", "0", "24", "24,188,99", "35", "29,090,341", "0", "0", "0", "0"], ["Moroto DLG", "212", "357,727,173", "10", "2,481,650", "10", "13 to 25", "14,033,751", "6", "5,743,878", "129", "11,601,271", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": [["Mitooma DLG", "0", "0", "62", "45,719,768", "0", "", "0", "9", "5,866,793", "0", "0", "0", "0", "69", "6,387,294"], ["Mityana DLG", "0", "0", "0", "0", "0", "", "0", "24", "24,188,99", "35", "29,090,341", "0", "0", "0", "0"], ["Moroto DLG", "212", "357,727,173", "10", "2,481,650", "10", "13 to 25", "14,033,751", "6", "5,743,878", "129", "11,601,271", "0", "0", "0", "0"], ["Moyo DLG", "0", "0", "0", "0", "12", "9 to 12", "7,597,719", "8", "3,648,417", "0", "0", "0", "0", "0", "0"], ["Mpigi DLG", "0", "0", "18", "7,414,431", "39", "9 to 81", "63,569,216", "10", "3,459,488", "0", "0", "0", "0", "0", "0"], ["Mubende DLG", "91", "166,168,759", "43", "9,193,080", "99", "", "133,369,505", "21", "17,460,348", "371", "109,384,825", "353", "8,077,282", "182", "2,314,639"], ["Mukono DLG", "0", "0", "42", "14,032,804", "106", "9 to 278", "201,435,493", "41", "34,824,302", "59", "2,560,644", "421", "52,890,921", "118", "4,807,795"], ["Nakapiripirit DLG", "0", "0", "3", "569,402", "0", "", "0", "8", "8,682,765", "7", "509,132", "0", "0", "0", "0"], ["Nakaseke DLG", "0", "0", "8", "444,605", "19", "", "1,645,478", "0", "0", "0", "0", "200", "10,489,146", "410", "26,269,050"], ["Nakasongola DLG", "19", "12,442,322", "49", "26,899,425", "18", "9 to 11", "14,657,798", "19", "12,442,322", "158", "148,945,206", "0", "0", "0", "0"], ["Namayingo DLG", "", "", "2", "66,500", "15", "9 to 19", "18,528,565", "514", "869,660,204", "41", "3,464,013", "", "", "", ""], ["Namisindwa DLG", "0", "0", "0", "0", "0", "", "0", "0", "0", "", "", "471", "13,576,059", "24", "3,696,376"], ["Namutumba DLG", "654", "1,214,036,533", "40", "26,531,379", "", "", "", "15", "10,620,729", "", "", "", "", "", ""], ["Nebbi DLG", "190", "13,150,776", "", "", "", "", "", "", "", "", "", "0", "0", "0", "0"], ["Ngora DLG", "475", "884,789,375", "14", "4,069,392", "14", "9 to 92", "17,487,458", "", "", "", "", "59", "72,920,215", "1,633", "104,639,842"], ["Ntoroko DLG", "0", "0", "7", "3,115,781", "56", "9 to 244", "131,695,726", "12", "10,959,733", "24", "1,089,314", "90", "16,776,254", "145", "12,113,782"], ["Ntungamo DLG", "8", "10,239,883", "0", "0", "0", "", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["Nwoya DLG", "0", "0", "0", "0", "0", "", "0", "221", "27,349,594", "0", "0", "170", "6,580,562", "0", "0"], ["Obongi DLG", "0", "0", "0", "0", "0", "", "0", "17", "2,689,650", "0", "0", "0", "0", "0", "0"], ["Omoro DLG", "655", "1,039,249,388", "21", "4,091,933", "105", "9 to 152", "176,511,469", "13", "7,673,618", "42", "1,560,767", "41", "1,021,155", "95", "3,979,156"], ["Otuke DLG", "29", "52,814,803", "6", "12,850,650", "24", "50 to 92", "74,068,773", "39", "50,030,968", "118", "14,103,707", "0", "0", "0", "0"], ["Oyam DLG", "969", "1,722,117,890", "50", "32,570,873", "1", "1 to 1900", "2,158,998", "29", "30,968,478", "131", "25,115,090", "39", "1,430,224", "414", "24,092,261"], ["Pakwach DLG", "0", "0", "", "", "", "", "", "", "", "65", "34,271,206", "0", "0", "0", "0"], ["Pallisa DLG", "0", "0", "36", "8,792,289", "18", "37 to 125", "179,954", "0", "0", "0", "0", "0", "0", "0", "0"], ["Rakai DLG", "0", "0", "0", "0", "0", "", "0", "16", "3,525,756", "0", "0", "26", "323,973", "136", "3,979,256"], ["Rubanda DLG", "0", "0", "53", "73,790,422", "0", "", "0", "0", "0", "0", "0", "76", "679,054", "344", "15,940,122"], ["Rubirizi DLG", "0", "0", "1", "103,594", "13", "9 to 16", "24,116,580", "312", "53,725,444", "0", "0", "13", "1,399,075", "312", "53,725,444"], ["Rukiga DLG", "0", "0", "30", "64,812,489", "0", "", "0", "0", "0", "0", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": "n \n276", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}, [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}]], "page": 293, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["Rukungiri DLG", "0", "0", "0", "0", "178", "9 to 1412", "210,026,136", "0", "0", "0", "0", "1,77 8", "193,174,533", "0", "0"], ["Rwampara DLG", "0", "0", "6", "1,007,054", "0", "", "0", "0", "0", "0", "0", "0", "0", "156", "12,087,434"], ["Sembabule DLG", "135", "126,779,039", "12", "15,679,825", "4", "10 to 11", "1,974,554", "41", "45,636,611", "770", "97,302,172", "258", "6,784,450", "372", "5,229,322"], ["Serere DLG", "83", "277,143,706", "7", "8,589,388", "39", "9 to 80", "6,435,030", "0", "0", "0", "0", "0", "0", "0", "0"], ["Sheema DLG", "0", "0", "68", "26,414,353", "85", "9 to 172", "72,160,119", "33", "18,938,753", "35", "3,672,225", "", "", "", ""], ["Sironko DLG", "0", "0", "31", "21,301,821", "4", "47 to 96", "677,270", "0", "0", "0", "0", "0", "0", "0", "0"], ["Soroti DLG", "0", "0", "13", "2,828,410", "60", "9 to 333", "77,144,222", "63", "32,737,209", "92", "2,521,018", "0", "0", "0", "0"], ["Terego DLG", "0", "0", "0", "0", "0", "", "0", "122", "149,576,412", "93", "8,488,586", "0", "0", "0", "0"], ["Tororo DLG", "130", "26,488,136", "0", "0", "0", "", "0", "0", "0", "9", "722,535", "", "33,633,069", "", "23,710,317"], ["Wakiso DLG", "0", "0", "49", "10,023,976", "143", "", "204,453,730", "24", "16,442,942", "136", "4,042,000", "117", "5,657,588", "0", "0"], ["Yumbe DLG", "0", "0", "0", "0", "0", "", "0", "15", "2,595,697", "0", "0", "0", "0", "0", "0"], ["Zombo DLG", "0", "0", "5", "5,370,075", "5", "0 to 4", "5,370,075", "30", "22,465,074", "0", "0", "0", "0", "0", "0"], ["**Total**", "**15,00 2**", "**20,792,707,0 30**", "**2,14 3**", "**1,458,405, 180**", "**2,72 9**", "", "**4,745,884,699**", "**8,46 8**", "**8,885,902,3 11**", "**8,756**", "**1,643,636, 038**", "**6,8 75**", "**597,776,37 4**", "**8,935**", "**694,882,95 7**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["Entity Name", "No. of staff witho ut letters of under taking", "Amount deducted from staff without letters of undertaking", "No. of staff with loan s ded ucti ons past end date s", "Amount deducted past end date", "No. of staff with unre alist ic end date s", "Average length of abnormal dates (years ranging from to)", "Amount deducted from staff with abnormal end dates", "No. of staff with un- appr oved loans", "Amount deducted from staff with un- approved loans", "No. of staff from which Loan deduc tions were over and above the appro ved amou nts", "Amount deducted over and above the approved amounts", "No. of staff with varia nce betw een My appro vals and active deduc tions", "Variance Amount between My approvals and active deductions", "No. of staff from which Variance between monthly deductio amounts in active deductio ns report", "Variance Amount between monthly deduction amounts in active deductions report"], "type": "table"}}, {"content": "n", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}, {"headings_1": {"content": "Appendix 1 j: Inconsistency between IPPS and interface files, and payments of salaries, pension & gratuity off the IPPS", "page": 285, "level": 2}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}, {"headings_1": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Adjumani DLG", "0", "0", "400", "0", "8,322,500", "12", "22,474,874", "16", "1,276,425", "3,752,198"], ["2", "Agago DLG", "335", "16,867,500", "340", "1,907,500", "2,765,000", "154", "19,109,952", "1,693", "80,914,933", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}, {"headings_1": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": "277", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}, {"headings_1": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 294, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["3", "Alebtong DLG", "0", "0", "0", "0", "0", "0", "0", "964", "0", "11,308,678"], ["4", "Amolatar DLG", "272", "140,500,00 0", "303", "3,777,500", "355,000", "0", "0", "232", "57,452,362", "18,451,893"], ["5", "Amudat DLG", "0", "0", "154", "581,250", "590,000", "0", "0", "7", "0", "5,976,211"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}, {"headings_1": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": [["3", "Alebtong DLG", "0", "0", "0", "0", "0", "0", "0", "964", "0", "11,308,678"], ["4", "Amolatar DLG", "272", "140,500,00 0", "303", "3,777,500", "355,000", "0", "0", "232", "57,452,362", "18,451,893"], ["5", "Amudat DLG", "0", "0", "154", "581,250", "590,000", "0", "0", "7", "0", "5,976,211"], ["6", "Amuria DLG", "237", "5,350,000", "940", "11,562,500", "1,511,250", "0", "0", "0", "0", "0"], ["7", "Amuru DLG", "448", "22,095,000", "171", "1,928,750", "495,000", "33", "571,647", "1,248", "16,533,764", "0"], ["8", "Apac DLG", "0", "0", "265", "0", "16,300,000", "424", "22,369,629", "802", "0", "42,323,166"], ["9", "Arua DLG", "683", "13,592,500", "620", "8,720,000", "2,357,500", "0", "0", "106", "0", "35,428,296"], ["10", "Budaka DLG", "0", "0", "236", "2,707,500", "1,721,250", "0", "0", "393", "0", "6,824,089"], ["11", "Bududa DLG", "80", "1,360,000", "175", "0", "1,313,750", "3", "2,266,344", "9", "518,779", "0"], ["12", "Bugiri DLG", "0", "0", "2,002", "21,002,500", "10,113,750", "0", "0", "2,251", "0", "7,326,484"], ["13", "Bugweri DLG", "58", "3,107,500", "79", "2,010,000", "373,750", "0", "0", "0", "0", "0"], ["14", "Buikwe DLG", "0", "0", "1,017", "10,695,000", "3,393,750", "0", "0", "1,263", "0", "41,521,135"], ["15", "Bukedea DLG", "0", "0", "1,502", "18,152,500", "5,157,500", "29", "1,387,074", "1,347", "0", "38,262,904"], ["16", "Bukomansimbi DLG", "0", "0", "1,007", "3,222,000", "14,655,000", "5", "2,918,072", "1,073", "38,801,620", "0"], ["17", "Bukwo DLG", "0", "0", "751", "1,220,000", "16,027,500", "54", "6,552,892", "76", "0", "24,709,686"], ["18", "Bulambuli DLG", "0", "0", "273", "0", "7,207,500", "0", "0", "0", "31", "8,093,572"], ["19", "Buliisa DLG", "2", "591,250", "783", "0", "77,194,200", "0", "0", "765", "0", "26,927,100"], ["20", "Bundibugyo DLG", "0", "0", "695", "4,122,500", "6,587,500", "19", "45,556,921", "21", "0", "5,071,143"], ["21", "Bunyangabu DLG", "0", "0", "881", "10,617,500", "561,250", "11", "20,772,705", "1,265", "81,407", "21,398,032"], ["22", "Bushenyi DLG", "0", "0", "1,430", "19,042,500", "31,250", "3", "768,685", "21", "0", "4,287,265"], ["23", "Busia DLG", "107", "7,785,000", "629", "8,882,500", "5,595,000", "5", "947,415", "0", "0", "0"], ["24", "Butambala DLG", "0", "0", "54", "1,465,000", "0", "1", "773,527", "196", "29,764,012", "0"], ["25", "Butebo DLG", "0", "0", "489", "6,925,000", "2,841,250", "6", "3,144,819", "35", "0", "22,481,423"], ["26", "Buvuma DLG", "132", "7,515,000", "114", "60,000", "1,255,000", "0", "0", "461", "0", "8,603,438"], ["27", "Buyende DLG", "43", "3,220,000", "65", "3,960,000", "275,000", "14", "6,718,292", "82", "0", "24,873,729"], ["28", "Dokolo DLG", "331", "9,036,250", "1,021", "12,660,000", "1,511,250", "0", "0", "0", "0", "0"], ["29", "Gomba DLG", "0", "0", "1,110", "11,146,108", "5,483,750", "0", "0", "1,340", "195,453", "33,523,521"], ["30", "Gulu DLG", "0", "0", "592", "85,000", "2,615,000", "1", "2,796,827", "0", "0", "0"], ["31", "Hoima DLG", "156", "11,240,000", "902", "10,140,000", "1,567,500", "0", "0", "1,219", "0", "71,608,660"], ["32", "Ibanda DLG", "2", "30,000", "1,229", "15,552,500", "3,832,500", "0", "0", "1,209", "555,387,743", "60,018,802"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}, {"headings_1": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": "278", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}, {"headings_1": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 295, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["33", "Iganga DLG", "447", "26,207,500", "1,785", "21,357,500", "638,750", "0", "0", "7", "0", "2,156,000"], ["34", "Jinja DLG", "0", "0", "1,387", "18,490,000", "2,165,000", "0", "0", "1,032", "0", "33,372,739"], ["35", "Kabale DLG", "0", "0", "1,032", "18,696,212", "6,235,000", "0", "0", "2,434", "0", "75,037,594"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}, {"headings_1": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": [["33", "Iganga DLG", "447", "26,207,500", "1,785", "21,357,500", "638,750", "0", "0", "7", "0", "2,156,000"], ["34", "Jinja DLG", "0", "0", "1,387", "18,490,000", "2,165,000", "0", "0", "1,032", "0", "33,372,739"], ["35", "Kabale DLG", "0", "0", "1,032", "18,696,212", "6,235,000", "0", "0", "2,434", "0", "75,037,594"], ["36", "Kabarole DLG", "0", "0", "902", "12,807,500", "2,566,250", "0", "0", "31", "0", "6,681,901"], ["37", "Kaberamaido DLG", "24", "1,000,000", "149", "1,980,000", "176,250", "0", "0", "101", "10,368,921", "2,643,040"], ["38", "Kagadi DLG", "2", "135,000", "1,806", "25,415,000", "7,175,000", "18", "3,262,442", "1,881", "0", "56,338,325"], ["39", "Kakumiro DLG", "6", "220,000", "924", "12,015,000", "3,960,000", "0", "0", "1,070", "0", "45,361,333"], ["40", "Kalaki DLG", "0", "0", "149", "2,995,000", "0", "16", "14,608,233", "24", "0", "8,975,341"], ["41", "Kalangala DLG", "0", "0", "588", "187,500", "23,663,750", "0", "0", "359", "735,254", "6,067,532"], ["42", "Kaliro DLG", "0", "0", "1,258", "15,392,500", "0", "0", "0", "1,754", "0", "62,609,187"], ["43", "Kalungu DLG", "14", "730,000", "30", "442,500", "0", "0", "0", "35", "0", "743,264"], ["44", "Kamuli DLG", "49", "4,100,000", "3,077", "32,448,750", "26,820,000", "38", "30,518,433", "0", "3,216", "73,404,073"], ["45", "Kanungu DLG", "0", "0", "95", "1,017,500", "997,500", "0", "0", "98", "0", "3,730,538"], ["46", "Kapchorwa DLG", "362", "24,185,000", "496", "5,405,000", "960,000", "1", "270,732", "945", "0", "14,670,573"], ["47", "Kapelebyong DLG", "145", "7,545,000", "130", "2,160,000", "0", "0", "0", "208", "5,035,322", "0"], ["48", "Kasanda DLG", "4", "115,000", "1,255", "8,855,000", "12,045,000", "4", "762,054", "1,426", "0", "29,666,070"], ["49", "Kasese DLG", "130", "7,137,500", "2,437", "57,560,000", "5,630,000", "10", "21,030,138", "115", "39,696,559", "0"], ["50", "Katakwi DLG", "801", "18,141,250", "304", "2,787,500", "297,500", "0", "0", "406", "0", "9,399,080"], ["51", "Kayunga DLG", "0", "0", "2,266", "25,990,000", "4,142,500", "4", "1,192,536", "0", "0", "0"], ["52", "Kazo DLG", "0", "0", "0", "0", "0", "32", "1,587,408", "0", "0", "0"], ["53", "Kibaale DLG", "0", "0", "870", "15,682,500", "2,405,000", "28", "3,087,693", "938", "0", "24,395,489"], ["54", "Kiboga DLG", "0", "0", "1,395", "13,572,500", "2,517,500", "0", "0", "1,406", "0", "63,533,478"], ["55", "Kibuku DLG", "0", "0", "519", "9,757,500", "5,471,250", "0", "0", "62", "0", "23,609,181"], ["56", "Kikuube DLG", "0", "0", "766", "1,757,500", "8,647,500", "0", "0", "1,184", "133,652", "35,683,435"], ["57", "Kiruhura DLG", "0", "0", "959", "8,862,500", "5,282,500", "0", "0", "1,142", "0", "55,698,773"], ["58", "Kiryandongo DLG", "433", "24,206,250", "1,395", "16,347,500", "6,953,750", "1", "201,811", "1,406", "0", "24,588,301"], ["59", "Kitagwenda DLG", "129", "9,155,000", "0", "0", "0", "0", "0", "76", "0", "24,197,560"], ["60", "Kitgum DLG", "0", "0", "27", "207,500", "50,000", "9", "6,626,901", "0", "0", "0"], ["61", "Koboko DLG", "4", "62,500", "0", "0", "0", "0", "0", "0", "0", "0"], ["62", "Kole DLG", "0", "0", "393", "0", "12,010,000", "0", "0", "0", "0", "0"], ["63", "Kumi DLG", "26", "470,000", "1,031", "1,365,000", "0", "6", "1,066,721", "441", "173,759,405", "0"], ["64", "Kwania DLG", "165", "10,717,500", "1,095", "11,876,250", "857,500", "4", "2,464,652", "0", "1,242", "34,470,604"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}, {"headings_1": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": "279", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}, {"headings_1": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 296, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["65", "Kween DLG", "212", "3,545,000", "686", "7,050,000", "1,803,750", "1", "2,521,679", "1,172", "0", "29,828,983"], ["66", "Kyankwanzi DLG", "0", "0", "1,575", "21,985,000", "6,603,750", "0", "0", "1,831", "0", "68,707,401"], ["67", "Kyegegwa DLG", "0", "0", "0", "0", "0", "0", "0", "62", "0", "10,818,190"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}, {"headings_1": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": [["65", "Kween DLG", "212", "3,545,000", "686", "7,050,000", "1,803,750", "1", "2,521,679", "1,172", "0", "29,828,983"], ["66", "Kyankwanzi DLG", "0", "0", "1,575", "21,985,000", "6,603,750", "0", "0", "1,831", "0", "68,707,401"], ["67", "Kyegegwa DLG", "0", "0", "0", "0", "0", "0", "0", "62", "0", "10,818,190"], ["68", "Kyenjojo DLG", "0", "0", "249", "3,498,750", "212,500", "1", "869,398", "0", "0", "0"], ["69", "Kyotera DLG", "0", "0", "2,184", "18,095,000", "18,478,750", "0", "0", "0", "0", "0"], ["70", "Lamwo DLG", "186", "11,365,000", "354", "1,525,000", "3,943,750", "1", "1,042,200", "171", "0", "4,061,945"], ["71", "Lira DLG", "0", "0", "1,048", "15,918,750", "688,750", "0", "0", "1,346", "300,684,271", "22,213,126"], ["72", "Luuka DLG", "3", "125,000", "1,659", "17,412,500", "1,882,500", "0", "0", "304", "0", "3,659,218"], ["73", "Luwero DLG", "6", "275,000", "3,831", "35,846,595", "22,908,750", "51", "26,730,470", "4,024", "0", "96,436,260"], ["74", "Lwengo DLG", "0", "0", "1,659", "17,056,250", "4,483,750", "3", "2,651,225", "110", "0", "29,166,343"], ["75", "Lyantonde DLG", "0", "0", "885", "6,855,000", "8,801,250", "11", "1,486,254", "1,036", "0", "32,930,876"], ["76", "Madi0Okollo DLG", "4", "135,000", "957", "9,876,250", "6,732,500", "15", "1,805,024", "67", "21,427,046", "34,687"], ["77", "Manafwa DLG", "0", "0", "78", "12,357,500", "2,728,750", "0", "0", "57", "0", "13,544,11"], ["78", "Maracha DLG", "0", "0", "1,486", "39,192,500", "160,000", "0", "0", "938", "13,051,508", "0"], ["79", "Masaka DLG", "82", "8,672,500", "818", "6,923,750", "198,750", "14", "9,682,458", "881", "10,618,912", "0"], ["80", "Masindi DLG", "356", "4,100,000", "1,239", "11,872,500", "2,440,000", "1", "2,810,000", "1,406", "509,315,123", "16,075,037"], ["81", "Mayuge DLG", "0", "0", "75", "30,181,902", "0", "0", "0", "2,373", "0", "41,504,234"], ["82", "Mbale DLG", "0", "0", "2,904", "9,185,000", "0", "0", "0", "3,929", "41,213", "40,339,994"], ["83", "Mbarara DLG", "0", "0", "1,158", "14,520,000", "0", "0", "0", "1,284", "200,906,092", "31,593,639"], ["84", "Mitooma DLG", "72", "3,937,500", "95", "1,170,000", "310,000", "0", "0", "44", "0", "12,076,258"], ["85", "Mityana DLG", "0", "0", "458", "13,475,000", "7,751,250", "3", "7,286,400", "18", "0", "14,107,218"], ["86", "Moroto DLG", "144", "8,118,750", "121", "255,000", "1,638,750", "21", "8,124,515", "745", "0", "11,304,400"], ["87", "Moyo DLG", "0", "0", "55", "2,512,500", "0", "0", "0", "0", "0", "0"], ["88", "Mpigi DLG", "55", "2,285,000", "1,214", "15,293,750", "0", "0", "0", "1,509", "0", "28,446,228"], ["89", "Mubende DLG", "0", "0", "935", "9,195,000", "3,856,250", "0", "0", "394", "0", "13,240,180"], ["90", "Mukono DLG", "0", "0", "2,927", "39,461,250", "8,527,500", "3", "2,287,752", "938", "0", "78,724,807"], ["91", "Nakapiripirit DLG", "0", "0", "252", "1,172,500", "2,051,250", "24", "12,834,100", "563", "0", "18,815,283"], ["92", "Nakaseke DLG", "0", "0", "2", "0", "45,000", "0", "0", "451", "87,026,351", "1,177,602"], ["93", "Nakasongola DLG", "0", "0", "2,095", "3,527,500", "36,420,000", "2", "1,657,713", "2,090", "0", "42,107,750"], ["94", "Namayingo DLG", "0", "0", "492", "1,277,500", "7,017,500", "0", "0", "1,292", "0", "13,481,286"], ["95", "Namutumba DLG", "6", "170,000", "1,765", "15,740,000", "10,946,250", "0", "0", "979", "24,685,599", "0"], ["96", "Napak DLG", "447", "12,957,500", "154", "1,497,500", "775,000", "0", "0", "7", "0", "5,976,211"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}, {"headings_1": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": "280", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}, {"headings_1": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 297, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["97", "Ngora DLG", "24", "1,072,500", "969", "10,962,500", "2,153,750", "10", "16,181,769", "41", "0", "20,678,468"], ["98", "Ntoroko DLG", "181", "11,997,500", "284", "1,790,000", "2,423,750", "2", "401,986", "693", "0", "27,134,849"], ["99", "Ntungamo DLG", "0", "0", "22", "270,000", "0", "28", "37,988,956", "151", "0", "20,715,092"], ["10", "0 Omoro DLG", "3", "102,500", "652", "4,042,500", "8,515,000", "1", "2,872,542", "1,590", "0", "46,533,621"], ["10", "1 Otuke DLG", "1,141", "138,475,00 0", "906", "11,400,000", "1,741,250", "0", "0", "1,166", "797,403,729", "14,214,586"], ["10", "2 Oyam DLG", "0", "0", "0", "0", "0", "0", "0", "1,619", "41,170,147", "141,880,930"], ["10", "3 Pakwach DLG", "5", "292,500", "1,001", "7,365,000", "10,443,750", "1", "72,595", "69", "0", "18,267,544"], ["10", "4 Pallisa DLG", "0", "0", "435", "0", "9,817,500", "91", "18,821", "369", "18,594,399", "20,523"], ["10", "5 Rakai DLG", "517", "30,325,000", "0", "0", "0", "0", "0", "0", "0", "0"], ["10", "6 Rubanda DLG", "0", "0", "1,032", "4,252,500", "4,020,000", "0", "0", "211", "332,396", "43,911,214"], ["10", "7 Rubirizi DLG", "179", "9,622,500", "1,003", "17,500", "89,535,098", "0", "0", "1,003", "0", "62,465,174"], ["10", "8 Rukiga DLG", "0", "0", "1,109", "15,682,500", "251,250", "0", "0", "0", "0", "0"], ["10", "9 Rukungiri DLG", "421", "10,676,250", "0", "0", "0", "0", "0", "0", "0", "0"], ["11", "0 Rwampara DLG", "0", "0", "1,038", "8,280,000", "0", "0", "0", "0", "0", "0"], ["11", "1 Sembabule DLG", "4", "75,000", "2,267", "21,877,500", "12,106,250", "0", "0", "0", "0", "0"], ["11", "2 Serere DLG", "300", "20,122,500", "240", "4,840,000", "0", "0", "0", "53", "0", "19,022,013"], ["11", "3 Sheema DLG", "0", "0", "97", "1,175,000", "387,500", "0", "0", "14", "0", "1,322,995"], ["11", "4 Sironko DLG", "256", "3,427,500", "66", "2,205,000", "5,262,500", "50", "10,345", "383", "4,303,618", "1,054,718"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}, {"headings_1": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 298, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": "281", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}, {"headings_1": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 298, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["11", "5 Soroti DLG", "801", "25,455,000", "104", "1,230,000", "297,500", "0", "0", "535", "0", "24,395,489"], ["11", "6 Tororo DLG", "318", "10,062,500", "78", "17,272,500", "13,663,750", "337", "57,933,014", "57", "0", "10,309,201"], ["11", "7 Wakiso DLG", "0", "0", "76", "2,522,500", "3,213,750", "0", "0", "0", "0", "0"], ["11", "8 Zombo DLG", "295", "6,325,000", "1,354", "6,762,500", "13,291,250", "5", "4,697,181", "444", "0", "28,685,210"], ["", "Total", "11,645", "700,135,00 0", "94,892", "1,043,454,067", "682,208,04 8", "1,621", "447,775,82 6", "75,094", "3,040,220,50 4", "2,387,243,61 9"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}, {"headings_1": {"content": "Appendix 1 k: Management of deductions by UCLA/UBA", "page": 289, "level": 2}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No. of staff from which no LST was deducte d", "Amount of LST un deducted", "Number of staff with wrong LST deductio n", "Overdeductio n of LST", "Under deduction of LST", "Number of staff from which no PAYE was deducte d", "Amount of PAYE un deducted", "Number of staff with wrong PAYE deduction s", "Over deduction of PAYE", "Under deduction of PAYE"], "type": "table"}}, {"content": "Appendix 2 a: Planning, Budgeting & Funding For Land Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 a: Planning, Budgeting & Funding For Land Acquisition", "page": 299, "level": 2}}, {"headings_1": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "**Size (hecta res)**", "**Amount Ugx**", "**Piec es**", "**Size (hectares)**", "**Amount Ugx**", "**Size (hectares)**", "**Amount Ugx**", "**Amount Ugx**", "**Amount Ugx**", ""], ["**1**", "Wakiso DLG", "0", "0", "4", "Not specified", "131,574,000", "Not specified", "131,574,000", "131,500,000", "57,400,000", "0"], ["**2**", "Mbale DLG", "0", "0", "3", "Not specified", "195,000,000", "Not specified", "195,000,000", "193,034,360", "193,034,360", "0"], ["**3**", "Oyam DLG", "40.47", "300,000,000", "1", "40.47", "300,000,000", "40.47", "300,000,000", "300,000,000", "20,000,000", "280,000,000"], ["**4**", "Sironko DLG", "0", "0", "2", "0", "0", "2", "1", "0", "25,134,266", "25,134,266"], ["", "**Total**", "**40.47**", "**300,000,000**", "**10**", "**40.47**", "**626,574,00 0**", "**42.47**", "**626,574,001**", "**624,534,36 0**", "**295,568,62 6**", "**305,134,26 6**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 a: Planning, Budgeting & Funding For Land Acquisition", "page": 299, "level": 2}}, {"headings_1": {"content": "Appendix 1 l: Use of wrong formula to compute statutory deductions", "page": 294, "level": 2}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Planned", "None", "Budgeted", "None", "None", "Actual", "None", "Release/wa rrant Ugx", "Amount spent on Land Ugx", "Diversion of Land Funds Ugx"], "type": "table"}}, {"content": "Appendix 2 b: Titling and Transfer", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 b: Titling and Transfer", "page": 299, "level": 2}}, {"headings_1": {"content": "Appendix 2 a: Planning, Budgeting & Funding For Land Acquisition", "page": 299, "level": 2}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "**Pieces**", "**Size (hectares)**", "**Pieces**", "**Size (hectares)**", null], ["**1**", "Wakiso DLG", "45", "47", "32", "20", "Land was donated by people who passed on without transferring title to the entity"], ["**2**", "Jinja DLG", "28", "149.8", "3", "10.747", "Not stated"], ["**3**", "Mbale DLG", "26", "281.1", "6", "Not specified", "Not stated"], ["**4**", "Gulu DLG", "92", "Not defined", "76", "Not specified", "Lack of funding to transfer titles"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 b: Titling and Transfer", "page": 299, "level": 2}}, {"headings_1": {"content": "Appendix 2 a: Planning, Budgeting & Funding For Land Acquisition", "page": 299, "level": 2}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Total Land", "None", "Un0Titled Land", "None", "Causes"], "type": "table"}}, {"content": "282", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 b: Titling and Transfer", "page": 299, "level": 2}}, {"headings_1": {"content": "Appendix 2 a: Planning, Budgeting & Funding For Land Acquisition", "page": 299, "level": 2}}], "page": 299, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**5**", "Oyam DLG", "20", "290.35", "10", "58.45", "Lack of funding to transfer titles"], ["**6**", "Mbarara DLG", "78", "235.65", "68", "113.94", "Lack of funding to transfer titles"], ["**7**", "Buduuda DLG", "50", "101.29", "24", "19.25", "Expired Land Board to effect titling of Land"], ["**8**", "Butaleja DLG", "0", "0", "14", "112", "Expired Land Board to effect titling of Land"], ["**9**", "Sironko DLG", "37", "759.59", "21", "317.09", "Lack of funding to transfer titles"], ["**10**", "Soroti DLG", "138", "Not defined", "91", "Not specifed", "Lack of funding to transfer titles"], ["**11**", "Kumi DLG", "64", "520", "51", "Not specifed", "Not stated"], ["", "**Total**", "**578**", "**2384.78**", "**396**", "**651.477**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 b: Titling and Transfer", "page": 299, "level": 2}}, {"headings_1": {"content": "Appendix 2 a: Planning, Budgeting & Funding For Land Acquisition", "page": 299, "level": 2}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Total Land", "None", "Un0Titled Land", "None", "Causes"], "type": "table"}}, {"content": "Appendix 2 c: Failure to transfer Land into the Custody of ULC Appendix 2 d: Maintenance of land Register", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 c: Failure to transfer Land into the Custody of ULC Appendix 2 d: Maintenance of land Register", "page": 300, "level": 2}}, {"headings_1": {"content": "Appendix 2 b: Titling and Transfer", "page": 299, "level": 2}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "**Pieces**", "**Size (hectares)**", "**Amount Ugx**", ""], ["**1**", "Wakiso DLG", "32", "20", "Not defined", "Corporate body hence has a right to own land in their own right"], ["**2**", "Mbale DLG", "26", "281.1", "Not defined", "Ignorance of the Law/Lack of awareness"], ["**3**", "Gulu DLG", "15", "47.063", "Not defined", "Corporate body hence has a right to own land in their own right"], ["**4**", "Oyam DLG", "15", "173.38", "Not defined", "Corporate body hence has a right to own land in their own right"], ["**5**", "Mbarara DLG", "14", "151.71", "Not defined", "Corporate body hence has a right to own land in their own right"], ["**6**", "Buduuda DLG", "0", "3", "Not defined", "Not stated"], ["", "**TOTAL**", "**102**", "**676.253**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 c: Failure to transfer Land into the Custody of ULC Appendix 2 d: Maintenance of land Register", "page": 300, "level": 2}}, {"headings_1": {"content": "Appendix 2 b: Titling and Transfer", "page": 299, "level": 2}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Land not in the names of ULC", "None", "None", "Causes"], "type": "table"}}, {"content": [[null, null, "**Pieces**", "**Size (hectares)**", "**No of Pieces**", "**Size (hectares)**", null], ["**1**", "Wakiso DLG", "45", "47", "1", "1.51", "Absence of a reconciled position between land acquired by the LLGs and the district."], ["**2**", "Mbale DLG", "26", "281.1", "29", "282.11", "Not disclosed"], ["**3**", "Gulu DLG", "92", "Not defined", "3", "4.495", "Not disclosed"], ["**4**", "Mbarara DLG", "78", "235.65", "78", "235.65", "Not disclosed"], ["**5**", "Fort portal City", "53", "Not defined", "0", "0", "Not disclosed"], ["**6**", "Buduuda DLG", "50", "101.29", "0", "0", "Lack of District Land Board"], ["**7**", "Butaleja DLG", "0", "0", "0", "112", "Not disclosed"], ["**8**", "Sironko DLG", "37", "759.59", "0", "0", "Not disclosed"], ["**9**", "Soroti DLG", "138", "Not defined", "0", "0", "Not disclosed"], ["**10**", "Kumi DLG", "64", "520", "64", "520", "Not disclosed"], ["", "**Total**", "**583**", "**1944.6**", "**175**", "**1155.8**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 c: Failure to transfer Land into the Custody of ULC Appendix 2 d: Maintenance of land Register", "page": 300, "level": 2}}, {"headings_1": {"content": "Appendix 2 b: Titling and Transfer", "page": 299, "level": 2}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Total Land", "None", "Land not recorded in the Land Register", "None", "Causes"], "type": "table"}}, {"content": "283", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 c: Failure to transfer Land into the Custody of ULC Appendix 2 d: Maintenance of land Register", "page": 300, "level": 2}}, {"headings_1": {"content": "Appendix 2 b: Titling and Transfer", "page": 299, "level": 2}}], "page": 300, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 2 e: Recording in GFMIS", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 e: Recording in GFMIS", "page": 301, "level": 2}}, {"headings_1": {"content": "Appendix 2 c: Failure to transfer Land into the Custody of ULC Appendix 2 d: Maintenance of land Register", "page": 300, "level": 2}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, null, "Pieces", "Size (hectares)", "No of Pieces", "Size (hectares)", null], ["**1**", "Wakiso DLG", "LA", "45", "47", "27", "23", "Absence of Land Values to update GFMIS"], ["**2**", "Mbale DLG", "LA", "26", "281.1", "23", "281.1", "Non Functionality of the GFMIS0Asset module"], ["**3**", "Gulu DLG", "LA", "92", "Not defined", "36", "112.2", "Not disclosed"], ["**4**", "Oyam DLG", "LA", "20", "290.35", "1", "3.85", "Non Functionality of the GFMIS0Asset module"], ["**5**", "Mbarara DLG", "LA", "78", "235.65", "0", "0", "Not disclosed"], ["**6**", "Fort portal City", "LA", "53", "Not defined", "0", "0", "Not disclosed"], ["**7**", "Buduuda DLG", "LA", "50", "101.29", "50", "101.129", "Not disclosed"], ["**8**", "Butaleja DLG", "LA", "0", "0", "0", "0", "Non Functionality of the GFMIS0Asset module"], ["**9**", "Sironko DLG", "LA", "37", "759.59", "37", "759.59", "Not disclosed"], ["**10**", "Soroti DLG", "LA", "138", "Not defined", "0", "0", "Not disclosed"], ["**11**", "Kumi DLG", "LA", "64", "520", "64", "520", "Non Functionality of the GFMIS0Asset module"], ["", "**Total**", "", "**603**", "**2234.98**", "**238**", "**1800.869**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 e: Recording in GFMIS", "page": 301, "level": 2}}, {"headings_1": {"content": "Appendix 2 c: Failure to transfer Land into the Custody of ULC Appendix 2 d: Maintenance of land Register", "page": 300, "level": 2}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Directorate", "Total Land", "None", "Land not recorded in GFMIS", "None", "Causes"], "type": "table"}}, {"content": "Appendix 2 f: Use of Land in accordance with approved purpose in the entity Strategic Appendix 2 g: Unutilized Land", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 f: Use of Land in accordance with approved purpose in the entity Strategic Appendix 2 g: Unutilized Land", "page": 301, "level": 2}}, {"headings_1": {"content": "Appendix 2 e: Recording in GFMIS", "page": 301, "level": 2}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, null, "**No of Pieces**", "**Size (hectares)**"], ["**1**", "Gulu DLG", "LA", "3", "11.767"], ["", "**Total**", "", "**3**", "**11.767**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 f: Use of Land in accordance with approved purpose in the entity Strategic Appendix 2 g: Unutilized Land", "page": 301, "level": 2}}, {"headings_1": {"content": "Appendix 2 e: Recording in GFMIS", "page": 301, "level": 2}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Directorate", "Land not utilized in accordance with approved purpose", "None"], "type": "table"}}, {"content": [[null, null, "**Pieces**", "**Size (hectares)**", "**No of Pieces**", "**Size (hectares)**", "**Amount Ugx**", null], ["**1**", "Wakiso DLG", "45", "47", "1", "0.202", "Not defined", "Inadequate Funding"], ["**2**", "Jinja DLG", "28", "149.8", "", "", "0", ""], ["**3**", "Mbale DLG", "26", "281.1", "0", "0", "0", ""], ["**4**", "Gulu DLG", "92", "Not defined", "3", "11.767", "Not defined", "Inadequate Funding"], ["**5**", "Oyam DLG", "20", "290.35", "1", "3.853", "Not defined", "Inadequate Funding"], ["**6**", "Mbarara DLG", "78", "235.65", "6", "3.264", "Not defined", "Inadequate Funding"], ["**7**", "Fort portal City", "53", "Not defined", "6", "Not defined", "Not defined", "Inadequate Funding"], ["**8**", "Buduuda DLG", "50", "101.29", "0", "0", "0", ""], ["**9**", "Butaleja DLG", "0", "0", "2", "1.7", "Not defined", "Inadequate Funding"], ["**10**", "Sironko DLG", "37", "759.59", "0", "0", "0", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 f: Use of Land in accordance with approved purpose in the entity Strategic Appendix 2 g: Unutilized Land", "page": 301, "level": 2}}, {"headings_1": {"content": "Appendix 2 e: Recording in GFMIS", "page": 301, "level": 2}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Total Land", "None", "Unutilized Land", "None", "None", "Causes"], "type": "table"}}, {"content": "284", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 f: Use of Land in accordance with approved purpose in the entity Strategic Appendix 2 g: Unutilized Land", "page": 301, "level": 2}}, {"headings_1": {"content": "Appendix 2 e: Recording in GFMIS", "page": 301, "level": 2}}], "page": 301, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**11**", "Soroti DLG", "138", "Not defined", "0", "0", "0", ""], ["**12**", "Kumi DLG", "64", "520", "0", "0", "0", ""], ["", "**Total**", "**631**", "**2384.78**", "**19**", "**20.786**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 f: Use of Land in accordance with approved purpose in the entity Strategic Appendix 2 g: Unutilized Land", "page": 301, "level": 2}}, {"headings_1": {"content": "Appendix 2 e: Recording in GFMIS", "page": 301, "level": 2}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Total Land", "None", "Unutilized Land", "None", "None", "Causes"], "type": "table"}}, {"content": "Appendix 2 h: Encumbered Land", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 h: Encumbered Land", "page": 302, "level": 2}}, {"headings_1": {"content": "Appendix 2 f: Use of Land in accordance with approved purpose in the entity Strategic Appendix 2 g: Unutilized Land", "page": 301, "level": 2}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "**Pieces**", "**Size (hectares)**", "**No of Pieces**", "**Size (hectares)**", "**Amount Ugx**", null], ["**1**", "Wakiso DLG", "45", "47", "3", "1.641", "Not defined", "Lack of title and supporting documentation of ownership, prolonged non utilization of land attracting encroachers"], ["**2**", "Mbale DLG", "26", "281.1", "9", "42.2", "Not defined", "Not stated"], ["**3**", "Gulu DLG", "92", "Not defined", "2", "5.946", "Not defined", "Not stated"], ["**4**", "Mbarara DLG", "78", "235.65", "3", "32.59", "Not defined", "Not stated"], ["**5**", "Buduuda DLG", "50", "101.29", "3", "28.88", "Not defined", "Not stated"], ["**6**", "Sironko DLG", "37", "759.59", "1", "10", "Not defined", "Not stated"], ["**7**", "Soroti DLG", "138", "Not defined", "16", "Not defined", "Not defined", "Not stated"], ["", "**Total**", "**466**", "**1424.63**", "**37**", "**121.257**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 h: Encumbered Land", "page": 302, "level": 2}}, {"headings_1": {"content": "Appendix 2 f: Use of Land in accordance with approved purpose in the entity Strategic Appendix 2 g: Unutilized Land", "page": 301, "level": 2}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No", "Entity", "Total Land", "None", "Encumbered Land", "None", "None", "Causes"], "type": "table"}}, {"content": "Appendix 2 i: Irregularities in Management of leased land", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}, {"headings_1": {"content": "Appendix 2 h: Encumbered Land", "page": 302, "level": 2}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "No of Pieces", "Size (hectare s)", "No of Pieces", "Size (hectar es)", "No of Pieces", "Amount UGX", "No of Pieces", "Amount UGX", null], ["**1**", "Wakiso DLG", "1", "4.07", "0", "0", "0", "0", "2", "Not stated", "Leases were granted by former controlling Authorities and no inventory or lease records were ever passed on to the Boards, Leases fall under lower urban Authorities that manage and collect lease rentals forming part of NTR for Lower Units"], ["**2**", "Gulu DLG", "5", "10", "2", "5.821", "5", "30,300,000", "1", "0", "Not stated"], ["**3**", "Buduuda DLG", "30", "Not defined", "0", "0", "0", "0", "0", "0", "Not stated"], ["**4**", "Sironko DLG", "123", "Not defined", "Not defined", "0", "77", "66,690,000", "0", "0", "Poor internal controls in management fo leased land"], ["", "**Total**", "**159**", "**14.07**", "**2**", "**5.821**", "**82**", "**96,990,00 0**", "**3**", "**0**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}, {"headings_1": {"content": "Appendix 2 h: Encumbered Land", "page": 302, "level": 2}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["N o", "Entity", "Land Leased", "None", "Undeveloped Leases", "None", "Uncollected Lease rentals", "None", "Leases renewed without payment of Ground rent", "None", "Causes"], "type": "table"}}, {"content": "285", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}, {"headings_1": {"content": "Appendix 2 h: Encumbered Land", "page": 302, "level": 2}}], "page": 302, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}, {"headings_1": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "", null, null, null, null], ["**No**", "**Entity**", "**Directorate**", "**Irregular Land Allocation by 2.1.1 DLB**", null, "**Causes**"], [null, null, null, "**No of Pieces**", "**Size (hectares)**", null], ["**1**", "Wakiso DLG", "LA", "2", "Not stated", "Lack of comprehensive database for Public Land by the DLB"], ["**2**", "Gulu DLG", "LA", "2", "Not stated", "Lack of comprehensive database for Public Land by the DLB"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}, {"headings_1": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": [["1", "ABIM", "558,430,320", "29,764,500", "528,665,820", "5%"], ["2", "ADJUMANI", "913,964,058", "168,376,513", "745,587,545", "18%"], ["3", "AGAGO", "1,060,342,500", "289,800,000", "770,542,500", "27%"], ["4", "ALEBTONG", "1,404,686,000", "149,400,000", "1,255,286,000", "11%"], ["5", "AMOLATAR", "1,258,384,200", "199,630,000", "1,058,754,200", "16%"], ["6", "AMUDAT", "1,136,319,670", "58,450,000", "1,077,869,670", "5%"], ["7", "AMURIA", "900,534,348", "175,023,695", "725,510,653", "19%"], ["8", "AMURU", "1,100,620,900", "126,537,000", "974,083,900", "11%"], ["9", "APAC", "485,983,900", "69,562,880", "416,421,020", "14%"], ["10", "APAC MC", "473,829,000", "64,062,000", "409,767,000", "14%"], ["11", "ARUA", "1,543,031,750", "298,948,867", "1,244,082,883", "19%"], ["12", "ARUA MC", "690,596,336", "118,046,400", "572,549,936", "17%"], ["13", "BUDAKA", "1,198,338,672", "162,069,210", "1,036,269,462", "14%"], ["14", "BUDUDA", "758,216,074", "244,252,000", "513,964,074", "32%"], ["15", "BUGIRI", "1,375,916,000", "209,830,000", "1,166,086,000", "15%"], ["16", "BUGIRI MC", "494,230,000", "55,141,000", "439,089,000", "11%"], ["17", "BUGWERI", "1,042,092,000", "17,150,000", "1,024,942,000", "2%"], ["18", "BUHWEJU", "984,435,400", "202,906,000", "781,529,400", "21%"], ["19", "BUIKWE", "529,541,000", "173,057,121", "356,483,879", "33%"], ["20", "BUKEDEA", "1,122,960,965", "255,684,930", "867,276,035", "23%"], ["21", "BUKOMANSIMBI", "804,758,000", "160,756,500", "644,001,500", "20%"], ["22", "BUKWO", "847,214,821", "122,860,200", "724,354,621", "15%"], ["23", "BULAMBULI", "1,037,707,856", "338,122,562", "699,585,294", "33%"], ["24", "BULIISA", "589,661,000", "162,558,000", "427,103,000", "28%"], ["25", "BUNDIBUGYO", "1,278,129,000", "271,961,050", "1,006,167,950", "21%"], ["26", "BUNYANGABU", "934,453,500", "282,150,622", "652,302,878", "30%"], ["27", "BUSHENYI", "1,216,325,590", "517,576,630", "698,748,960", "43%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}, {"headings_1": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Local Government", "Cummulative Amount Disbursed", "Cummulative Amount Recovered", "Amount Due as at 30/June/2022", "%recovery"], "type": "table"}}, {"content": "286", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}, {"headings_1": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}], "page": 303, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["28", "BUSHENYI0ISHAKA", "333,627,400", "105,817,000", "227,810,400", "32%"], ["29", "BUSIA", "1,117,921,963", "123,051,733", "994,870,230", "11%"], ["30", "BUSIA MC", "292,691,874", "31,713,178", "260,978,696", "11%"], ["31", "BUTALEJA", "768,440,957", "120,280,000", "648,160,957", "16%"], ["32", "BUTAMBALA", "630,640,978", "80,890,321", "549,750,657", "13%"], ["33", "BUTEBO", "641,022,700", "34,277,000", "606,745,700", "5%"], ["34", "BUVUMA", "746,271,980", "112,575,000", "633,696,980", "15%"], ["35", "BUYENDE", "2,043,535,000", "255,547,200", "1,787,987,800", "13%"], ["36", "DOKOLO", "1,307,323,000", "324,721,750", "982,601,250", "25%"], ["37", "ENTEBBE MC", "348,956,324", "59,000,000", "289,956,324", "17%"], ["38", "FORT PORTAL MC", "387,642,470", "119,037,800", "268,604,670", "31%"], ["39", "GOMBA", "838,593,022", "173,900,093", "664,692,929", "21%"], ["40", "GULU", "687,415,300", "158,871,700", "528,543,600", "23%"], ["41", "GULU MC", "526,738,000", "139,545,384", "387,192,616", "26%"], ["42", "HOIMA", "1,362,810,000", "362,991,129", "999,818,871", "27%"], ["43", "HOIMA MC", "417,807,612", "133,007,900", "284,799,712", "32%"], ["44", "IBANDA", "1,207,486,639", "568,625,465", "638,861,174", "47%"], ["45", "IBANDA MC", "509,101,000", "278,628,000", "230,473,000", "55%"], ["46", "IGANGA", "1,445,453,000", "393,136,000", "1,052,317,000", "27%"], ["47", "IGANGA MC", "737,703,281", "61,220,842", "676,482,439", "8%"], ["48", "ISINGIRO", "1,590,959,519", "390,210,000", "1,200,749,519", "25%"], ["49", "JINJA", "1,158,623,707", "218,052,579", "940,571,128", "19%"], ["50", "JINJA MC", "503,230,000", "93,874,700", "409,355,300", "19%"], ["51", "KAABONG", "1,363,036,915", "430,667,771", "932,369,144", "32%"], ["52", "KABALE", "965,256,145", "341,558,100", "623,698,045", "35%"], ["53", "KABALE MC", "215,500,500", "55,303,000", "160,197,500", "26%"], ["54", "KABAROLE", "1,550,962,456", "604,631,533", "946,330,923", "39%"], ["55", "KABERAMAIDO", "514,569,525", "151,625,245", "362,944,280", "29%"], ["56", "KAGADI", "1,575,484,122", "467,322,640", "1,108,161,482", "30%"], ["57", "KAKUMIRO", "743,270,500", "178,212,000", "565,058,500", "24%"], ["58", "KALAKI", "415,709,634", "82,042,600", "333,667,034", "20%"], ["59", "KALANGALA", "747,503,500", "163,233,492", "584,270,008", "22%"], ["60", "KALIRO", "1,128,449,600", "161,710,000", "966,739,600", "14%"], ["61", "KALUNGU", "877,348,800", "255,160,200", "622,188,600", "29%"], ["62", "KAMULI", "1,694,700,236", "281,628,963", "1,413,071,273", "17%"], ["63", "KAMULI MC", "194,730,747", "33,725,200", "161,005,547", "17%"], ["64", "KAMWENGE", "1,246,093,000", "377,745,750", "868,347,250", "30%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}, {"headings_1": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}], "page": 304, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Local Government", "Cummulative Amount Disbursed", "Cummulative Amount Recovered", "Amount Due as at 30/June/2022", "%recovery"], "type": "table"}}, {"content": "287", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}, {"headings_1": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}], "page": 304, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["65", "KANUNGU", "1,393,173,400", "272,560,000", "1,120,613,400", "20%"], ["66", "KAPCHORWA", "469,971,751", "69,495,000", "400,476,751", "15%"], ["67", "KAPCHORWA MC", "508,972,000", "56,621,196", "452,350,804", "11%"], ["68", "KAPELEBYONG", "360,889,106", "62,402,005", "298,487,101", "17%"], ["69", "KARENGA", "364,008,064", "84,604,000", "279,404,064", "23%"], ["70", "KASESE", "2,986,384,150", "1,015,351,135", "1,971,033,015", "34%"], ["71", "KASESE MC", "674,304,680", "197,189,556", "477,115,124", "29%"], ["72", "KASSANDA", "964,655,000", "84,891,000", "879,764,000", "9%"], ["73", "KATAKWI", "991,688,017", "120,580,040", "871,107,977", "12%"], ["74", "KAYUNGA", "1,655,566,238", "413,718,382", "1,241,847,856", "25%"], ["75", "KAZO", "464,052,000", "301,624,350", "162,427,650", "65%"], ["76", "KIBAALE", "1,122,930,800", "326,141,833", "796,788,967", "29%"], ["77", "KIBOGA", "809,194,000", "149,989,800", "659,204,200", "19%"], ["78", "KIBUKU", "962,687,076", "120,600,000", "842,087,076", "13%"], ["79", "KIKUUBE", "1,077,008,125", "285,373,626", "791,634,499", "26%"], ["80", "KIRA MC", "686,970,000", "140,053,067", "546,916,933", "20%"], ["81", "KIRUHURA", "1,112,725,500", "375,657,030", "737,068,470", "34%"], ["82", "KIRYANDONGO", "1,176,794,226", "203,594,715", "973,199,511", "17%"], ["83", "KISORO", "1,374,493,000", "517,000,000", "857,493,000", "38%"], ["84", "KISORO MC", "459,066,000", "90,156,150", "368,909,850", "20%"], ["85", "KITAGWENDA", "641,411,200", "166,004,250", "475,406,950", "26%"], ["86", "KITGUM", "1,388,055,300", "197,450,000", "1,190,605,300", "14%"], ["87", "KITGUM MC", "450,846,000", "31,162,335", "419,683,665", "7%"], ["88", "KOBOKO", "887,932,898", "213,074,409", "674,858,489", "24%"], ["89", "KOBOKO MC", "455,052,960", "113,350,000", "341,702,960", "25%"], ["90", "KOLE", "997,144,700", "167,464,965", "829,679,735", "17%"], ["91", "KOTIDO", "1,049,044,396", "701,350,000", "347,694,396", "67%"], ["92", "KOTIDO MC", "1,193,020,136", "360,890,000", "832,130,136", "30%"], ["93", "KUMI", "801,804,654", "184,000,000", "617,804,654", "23%"], ["94", "KUMI MC", "409,137,000", "134,127,605", "275,009,395", "33%"], ["95", "KWANIA", "774,268,000", "89,949,400", "684,318,600", "12%"], ["96", "KWEEN", "986,832,727", "195,179,150", "791,653,577", "20%"], ["97", "KYANKWANZI", "583,793,000", "365,794,200", "217,998,800", "63%"], ["98", "KYEGEGWA", "1,164,039,300", "652,734,400", "511,304,900", "56%"], ["99", "KYENJOJO", "2,391,590,500", "544,607,490", "1,846,983,010", "23%"], ["100", "KYOTERA", "930,522,250", "135,899,400", "794,622,850", "15%"], ["101", "LAMWO", "1,597,171,000", "71,578,000", "1,525,593,000", "4%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}, {"headings_1": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}], "page": 305, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Local Government", "Cummulative Amount Disbursed", "Cummulative Amount Recovered", "Amount Due as at 30/June/2022", "%recovery"], "type": "table"}}, {"content": "288", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}, {"headings_1": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}], "page": 305, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["102", "LIRA", "998,287,500", "181,346,483", "816,941,017", "18%"], ["103", "LIRA MC", "719,400,500", "271,442,000", "447,958,500", "38%"], ["104", "LUGAZI MC", "186,268,000", "27,200,000", "159,068,000", "15%"], ["105", "LUUKA", "1,270,470,500", "127,477,000", "1,142,993,500", "10%"], ["106", "LUWERO", "1,486,290,291", "346,274,380", "1,140,015,911", "23%"], ["107", "LWENGO", "890,277,450", "214,146,958", "676,130,492", "24%"], ["108", "LYANTONDE", "1,053,720,798", "475,823,000", "577,897,798", "45%"], ["109", "MADI0OKOLO", "699,387,900", "63,368,198", "636,019,702", "9%"], ["110", "MAKINDYE SABAGABO MC", "612,306,000", "165,286,000", "447,020,000", "27%"], ["111", "MANAFWA", "1,065,145,114", "126,394,000", "938,751,114", "12%"], ["112", "MARACHA", "925,734,700", "304,167,452", "621,567,248", "33%"], ["113", "MASAKA", "1,053,743,995", "93,776,563", "959,967,432", "9%"], ["114", "MASAKA MC", "870,343,056", "60,007,820", "810,335,236", "7%"], ["115", "MASINDI", "1,029,932,000", "213,329,681", "816,602,319", "21%"], ["116", "MASINDI MC", "534,611,172", "136,375,259", "398,235,913", "26%"], ["117", "MAYUGE", "2,223,544,045", "323,612,803", "1,899,931,242", "15%"], ["118", "MBALE", "1,136,326,112", "217,000,000", "919,326,112", "19%"], ["119", "MBALE MC", "423,934,681", "51,259,000", "372,675,681", "12%"], ["120", "MBARARA", "1,006,072,228", "427,670,974", "578,401,254", "43%"], ["121", "MBARARA MC", "556,021,100", "132,217,546", "423,803,554", "24%"], ["122", "MITOOMA", "1,208,180,500", "368,442,050", "839,738,450", "30%"], ["123", "MITYANA", "734,975,457", "230,668,500", "504,306,957", "31%"], ["124", "MITYANA MC", "189,623,350", "62,403,396", "127,219,954", "33%"], ["125", "MOROTO", "880,550,243", "441,686,000", "438,864,243", "50%"], ["126", "MOROTO MC", "268,738,681", "99,734,835", "169,003,846", "37%"], ["127", "MOYO", "894,175,800", "102,499,600", "791,676,200", "11%"], ["128", "MPIGI", "834,778,000", "67,165,600", "767,612,400", "8%"], ["129", "MUBENDE", "1,056,277,303", "163,147,300", "893,130,003", "15%"], ["130", "MUBENDE MC", "362,453,000", "86,659,100", "275,793,900", "24%"], ["131", "MUKONO", "972,755,500", "188,775,000", "783,980,500", "19%"], ["132", "MUKONO MC", "667,682,500", "84,570,000", "583,112,500", "13%"], ["133", "NABILATUK", "525,077,899", "126,662,157", "398,415,742", "24%"], ["134", "NAKAPIRIPIRIT", "1,038,485,500", "75,788,418", "962,697,082", "7%"], ["135", "NAKASEKE", "1,212,652,080", "312,910,611", "899,741,469", "26%"], ["136", "NAKASONGOLA", "739,457,000", "220,953,000", "518,504,000", "30%"], ["137", "NAMAYINGO", "1,166,593,750", "222,680,000", "943,913,750", "19%"], ["138", "NAMISINDWA", "626,045,000", "86,300,000", "539,745,000", "14%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}, {"headings_1": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}], "page": 306, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Local Government", "Cummulative Amount Disbursed", "Cummulative Amount Recovered", "Amount Due as at 30/June/2022", "%recovery"], "type": "table"}}, {"content": "289", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}, {"headings_1": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}], "page": 306, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["139", "NAMUTUMBA", "1,376,411,000", "166,904,000", "1,209,507,000", "12%"], ["140", "NANSANA MC", "717,524,000", "98,178,735", "619,345,265", "14%"], ["141", "NAPAK", "1,392,853,326", "249,371,430", "1,143,481,896", "18%"], ["142", "NEBBI", "994,193,550", "234,182,260", "760,011,290", "24%"], ["143", "NEBBI MC", "254,455,000", "36,107,650", "218,347,350", "14%"], ["144", "NGORA", "1,089,212,532", "137,623,841", "951,588,691", "13%"], ["145", "NJERU MC", "321,075,400", "186,040,690", "135,034,710", "58%"], ["146", "NTOROKO", "1,020,711,500", "346,147,706", "674,563,794", "34%"], ["147", "NTUNGAMO", "1,265,443,350", "290,764,025", "974,679,325", "23%"], ["148", "NTUNGAMO MC", "549,417,000", "315,379,503", "234,037,497", "57%"], ["149", "NWOYA", "1,057,363,400", "276,319,000", "781,044,400", "26%"], ["150", "OBONG", "330,774,000", "65,000,000", "265,774,000", "20%"], ["151", "OMORO", "909,296,000", "158,780,000", "750,516,000", "17%"], ["152", "OTUKE", "1,241,198,900", "349,577,750", "891,621,150", "28%"], ["153", "OYAM", "1,420,240,000", "298,812,370", "1,121,427,630", "21%"], ["154", "PADER", "952,397,900", "119,700,000", "832,697,900", "13%"], ["155", "PAKWACH", "753,860,879", "179,750,250", "574,110,629", "24%"], ["156", "PALLISA", "1,784,396,870", "191,719,400", "1,592,677,470", "11%"], ["157", "RAKAI", "1,182,338,800", "143,746,520", "1,038,592,280", "12%"], ["158", "RUBANDA", "801,574,643", "139,330,000", "662,244,643", "17%"], ["159", "RUBIRIZI", "931,377,539", "216,652,759", "714,724,780", "23%"], ["160", "RUKIGA", "453,712,452", "53,113,600", "400,598,852", "12%"], ["161", "RUKUNGIRI", "1,369,976,400", "230,000,000", "1,139,976,400", "17%"], ["162", "RUKUNGIRI MC", "331,253,700", "84,410,000", "246,843,700", "25%"], ["163", "RWAMPARA", "687,828,688", "241,863,060", "445,965,628", "35%"], ["164", "SEMBABULE", "1,082,220,900", "282,370,600", "799,850,300", "26%"], ["165", "SERERE", "1,311,694,064", "287,661,585", "1,024,032,479", "22%"], ["166", "SHEEMA", "880,894,000", "501,383,000", "379,511,000", "57%"], ["167", "SHEEMA MC", "519,381,000", "282,230,025", "237,150,975", "54%"], ["168", "SIRONKO", "1,266,268,000", "307,100,000", "959,168,000", "24%"], ["169", "SOROTI", "990,736,418", "251,777,690", "738,958,728", "25%"], ["170", "SOROTI MC", "727,002,670", "54,302,850", "672,699,820", "7%"], ["171", "TEREGO", "711,898,000", "132,942,955", "578,955,045", "19%"], ["172", "TORORO", "1,426,247,993", "339,218,047", "1,087,029,946", "24%"], ["173", "TORORO MC", "841,180,000", "40,800,000", "800,380,000", "5%"], ["174", "WAKISO", "1,743,164,150", "266,080,207", "1,477,083,943", "15%"], ["175", "YUMBE", "2,315,784,900", "296,269,650", "2,019,515,250", "13%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}, {"headings_1": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}], "page": 307, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Local Government", "Cummulative Amount Disbursed", "Cummulative Amount Recovered", "Amount Due as at 30/June/2022", "%recovery"], "type": "table"}}, {"content": "290", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}, {"headings_1": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}], "page": 307, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["176", "ZOMBO", "972,606,000", "394,410,000", "578,196,000", "41%"], ["", "UNTAGGED TRANSFERS BY LGs", "0", "813,686,936", "0", ""], ["", "**TOTAL**", "**164,992,797,049**", "**38,018,366,215**", "**127,788,117,770**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}, {"headings_1": {"content": "Appendix 2 i: Irregularities in Management of leased land", "page": 302, "level": 2}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Local Government", "Cummulative Amount Disbursed", "Cummulative Amount Recovered", "Amount Due as at 30/June/2022", "%recovery"], "type": "table"}}, {"content": "Appendix 3 b: Management of UWEP in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}, {"headings_1": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "ABIM DISTRICT LG", "381,779,585", "128,621,963", "21,923,000", "106,698,963", "17%"], ["2", "ADJUMANI DISTRICT LG", "626,871,079", "112,369,200", "49,408,000", "62,961,200", "44%"], ["3", "AGAGO DISTRICT LG", "833,187,600", "130,334,523", "119,000,000", "11,334,523", "91%"], ["4", "ALEBTONG DISTRICT LG", "696,069,000", "145,614,326", "21,130,000", "124,484,326", "15%"], ["5", "AMOLATAR DISTRICT LG", "738,072,500", "110,676,115", "82,624,934", "28,051,181", "75%"], ["6", "AMUDAT DISTRICT LG", "513,728,500", "62,652,523", "26,360,000", "36,292,523", "42%"], ["7", "AMURIA DISTRICT LG", "528,271,800", "94,064,647", "78,221,650", "15,842,997", "83%"], ["8", "AMURU DISTRICT LG", "852,765,200", "97,313,643", "78,242,278", "19,071,365", "80%"], ["9", "APAC DISTRICT LG", "614,758,800", "165,958,623", "83,000,000", "82,958,623", "50%"], ["10", "APAC MUNICIPALITY", "521,809,269", "145,705,365", "100,737,000", "44,968,365", "69%"], ["11", "ARUA CITY", "92,840,000", "174,826,081", "33,145,470", "141,680,611", "19%"], ["12", "ARUA DISTRICT LG", "528,770,436", "204,560,403", "155,258,000", "49,302,403", "76%"], ["13", "BUDAKA DISTRICT LG", "558,670,094", "87,516,193", "58,203,549", "29,312,644", "67%"], ["14", "BUDUDA DISTRICT LG", "511,293,000", "196,224,307", "138,700,000", "57,524,307", "71%"], ["15", "BUGIRI DISTRICT LG", "770,457,300", "239,303,523", "92,615,000", "146,688,523", "39%"], ["16", "BUGIRI MUNICIPALITY", "326,712,000", "102,649,282", "82,053,000", "20,596,282", "80%"], ["17", "BUGWERI DISTRICT LG", "442,946,000", "41,665,025", "17,550,000", "24,115,025", "42%"], ["18", "BUHWEJU DISTRICT LG", "510,480,500", "123,247,523", "84,300,000", "38,947,523", "68%"], ["19", "BUIKWE DISTRICT LG", "501,423,000", "121,566,422", "91,682,595", "29,883,827", "75%"], ["20", "BUKEDEA DISTRICT LG", "946,184,104", "558,736,363", "407,000,000", "151,736,363", "73%"], ["21", "BUKOMANSIMBI DISTRICT LG", "518,603,500", "127,840,981", "80,228,650", "47,612,331", "63%"], ["22", "BUKWO DISTRICT LG", "508,995,000", "137,959,123", "72,519,000", "65,440,123", "53%"], ["23", "BULAMBULI DISTRICT LG", "775,382,900", "323,973,429", "284,068,282", "39,905,147", "88%"], ["24", "BULIISA DISTRICT LG", "618,802,800", "95,211,943", "69,950,000", "25,261,943", "73%"], ["25", "BUNDIBUGYO DISTRICT LG", "794,588,000", "131,271,074", "110,971,738", "20,299,336", "85%"], ["26", "BUNYANGABU DISTRICT LG", "637,018,148", "234,530,081", "210,916,000", "23,614,081", "90%"], ["27", "BUSHENYI DISTRICT LG", "653,147,964", "188,483,831", "199,251,440", "010,767,609", "106%"], ["28", "BUSHENYI ISHAKA MUNICIPALITY", "240,765,500", "115,860,435", "67,690,000", "48,170,435", "58%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}, {"headings_1": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "LOCAL GOVERNMENT", "CUMM. AMOUNT DISBURSED (UGX)", "CUMM0AMOUNT DUE (UGX)", "CUMMULATIVE RECOVERIES AS AT 30TH JUNE02022", "CUMMULATIVE AMOUNT DUE AS AT 30TH JUNE02022", "% recovery"], "type": "table"}}, {"content": "291", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}, {"headings_1": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 308, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["29", "BUSIA DISTRICT LG", "877,436,200", "130,470,017", "45,710,000", "84,760,017", "35%"], ["30", "BUSIA MUNICIPALITY", "255,040,500", "82,873,381", "22,660,000", "60,213,381", "27%"], ["31", "BUTALEJJA DISTRICT LG", "589,399,981", "108,645,044", "60,410,000", "48,235,044", "56%"], ["32", "BUTAMBALA DISTRICT LG", "222,005,000", "83,791,608", "24,460,000", "59,331,608", "29%"], ["33", "BUTEBO DISTRICT LG", "413,556,983", "71,834,523", "15,695,000", "56,139,523", "22%"], ["34", "BUVUMA DISTRICT LG", "324,932,876", "56,295,691", "24,294,000", "32,001,691", "43%"], ["35", "BUYENDE DISTRICT LG", "742,856,800", "130,571,476", "81,880,000", "48,691,476", "63%"], ["36", "DOKOLO DISTRICT LG", "483,795,552", "212,248,095", "140,750,000", "71,498,095", "66%"], ["37", "ENTEBBE MUNICIPALITY", "524,609,760", "53,858,481", "44,300,000", "9,558,481", "82%"], ["38", "FORT PORTAL CITY", "283,810,712", "101,118,930", "86,002,776", "15,116,154", "85%"], ["39", "GOMBA DISTRICT LG", "609,138,000", "120,927,647", "90,410,000", "30,517,647", "75%"], ["40", "GULU CITY", "279,191,000", "93,359,170", "39,739,000", "53,620,170", "43%"], ["41", "GULU DISTRICT LG", "720,577,500", "219,063,099", "159,545,858", "59,517,241", "73%"], ["42", "HOIMA CITY", "571,448,295", "116,823,184", "88,100,000", "28,723,184", "75%"], ["43", "HOIMA DISTRICT LG", "823,518,800", "145,047,542", "131,700,000", "13,347,542", "91%"], ["44", "IBANDA DISTRICT LG", "769,091,476", "428,829,644", "403,144,800", "25,684,844", "94%"], ["45", "IBANDA MUNICIPALITY", "521,719,270", "239,823,474", "186,530,000", "53,293,474", "78%"], ["46", "IGANGA DISTRICT LG", "639,396,000", "132,957,043", "60,685,000", "72,272,043", "46%"], ["47", "IGANGA MUNICIPALITY", "371,019,547", "88,323,643", "55,250,000", "33,073,643", "63%"], ["48", "ISINGIRO DISTRICT LG", "936,815,000", "290,695,242", "274,860,000", "15,835,242", "95%"], ["49", "JINJA CITY", "412,187,200", "237,855,722", "49,156,360", "188,699,362", "21%"], ["50", "JINJA DISTRICT LG", "891,665,000", "295,490,454", "242,523,009", "52,967,445", "82%"], ["51", "KAABONG DISTRICT LG", "374,851,000", "88,179,025", "81,413,656", "6,765,369", "92%"], ["52", "KABALE DISTRICT LG", "791,496,495", "257,503,130", "246,307,063", "11,196,067", "96%"], ["53", "KABALE MUNICIPALITY", "277,961,224", "103,351,523", "78,380,000", "24,971,523", "76%"], ["54", "KABAROLE DISTRICT LG", "841,227,642", "291,572,229", "273,759,000", "17,813,229", "94%"], ["55", "KABERAMAIDO DISTRICT LG", "422,315,694", "102,280,963", "57,987,600", "44,293,363", "57%"], ["56", "KAGADI DISTRICT LG", "1,127,690,096", "373,226,132", "259,232,430", "113,993,702", "69%"], ["57", "KAKUMIRO DISTRICT LG", "689,973,693", "243,007,573", "218,250,000", "24,757,573", "90%"], ["58", "KALAKI DISTRICT LG", "344,948,035", "97,873,200", "36,262,850", "61,610,350", "37%"], ["59", "KALANGALA DISTRICT LG", "447,073,300", "76,826,081", "43,554,900", "33,271,181", "57%"], ["60", "KALIRO DISTRICT LG", "794,576,000", "128,217,134", "116,493,754", "11,723,380", "91%"], ["61", "KALUNGU DISTRICT LG", "585,465,000", "196,827,230", "167,160,000", "29,667,230", "85%"], ["62", "KAMULI DISTRICT LG", "1,021,431,000", "162,739,407", "153,828,186", "8,911,221", "95%"], ["63", "KAMULI MUNICIPALITY", "405,575,000", "107,533,241", "31,540,000", "75,993,241", "29%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}, {"headings_1": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 309, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "LOCAL GOVERNMENT", "CUMM. AMOUNT DISBURSED (UGX)", "CUMM0AMOUNT DUE (UGX)", "CUMMULATIVE RECOVERIES AS AT 30TH JUNE02022", "CUMMULATIVE AMOUNT DUE AS AT 30TH JUNE02022", "% recovery"], "type": "table"}}, {"content": "292", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}, {"headings_1": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 309, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["64", "KAMWENGE DISTRICT LG", "809,623,000", "418,104,523", "350,957,000", "67,147,523", "84%"], ["65", "KANUNGU DISTRICT LG", "859,570,180", "225,479,662", "197,030,000", "28,449,662", "87%"], ["66", "KAPCHORWA DISTRICT LG", "669,008,191", "145,223,523", "105,356,700", "39,866,823", "73%"], ["67", "KAPCHORWA MUNICIPALITY", "464,121,450", "90,606,619", "56,000,000", "34,606,619", "62%"], ["68", "KAPELEBYONG DISTRICT LG", "382,835,500", "98,062,200", "33,570,000", "64,492,200", "34%"], ["69", "KARENGA DISTRICT LG", "471,310,000", "89,298,343", "0", "89,298,343", "0%"], ["70", "KASESE DISTRICT LG", "1,750,446,800", "411,264,520", "323,125,000", "88,139,520", "79%"], ["71", "KASESE MUNICIPALITY", "415,580,300", "212,191,923", "139,550,000", "72,641,923", "66%"], ["72", "KASSANDA DISTRICT LG", "361,456,000", "172,335,423", "11,279,400", "161,056,023", "7%"], ["73", "KATAKWI DISTRICT LG", "676,070,200", "175,271,863", "145,126,385", "30,145,478", "83%"], ["74", "KAYUNGA DISTRICT LG", "797,528,118", "211,726,673", "186,147,950", "25,578,723", "88%"], ["75", "KAZO DISTRICT LG", "523,586,352", "255,338,343", "64,100,000", "191,238,343", "25%"], ["76", "KIBAALE DISTRICT LG", "914,082,011", "331,341,810", "285,920,850", "45,420,960", "86%"], ["77", "KIBOGA DISTRICT LG", "646,062,144", "163,003,660", "136,382,417", "26,621,243", "84%"], ["78", "KIBUKU DISTRICT LG", "738,161,981", "153,937,325", "47,239,150", "106,698,175", "31%"], ["79", "KIKUUBE DISTRICT LG", "618,079,000", "154,804,527", "136,751,923", "18,052,604", "88%"], ["80", "KIRA MUNICIPALITY", "1,423,212,000", "368,034,875", "213,027,392", "155,007,483", "58%"], ["81", "KIRUHURA DISTRICT LG", "828,932,000", "581,956,000", "457,599,050", "124,356,950", "79%"], ["82", "KIRYANDONGO DISTRICT LG", "474,679,500", "128,795,990", "25,650,000", "103,145,990", "20%"], ["83", "KISORO DISTRICT LG", "929,341,500", "475,430,790", "414,103,000", "61,327,790", "87%"], ["84", "KISORO MUNICIPALITY", "479,761,230", "145,415,323", "95,050,000", "50,365,323", "65%"], ["85", "KITAGWENDA DISTRICT LG", "496,544,700", "116,454,543", "94,554,100", "21,900,443", "81%"], ["86", "KITGUM DISTRICT LG", "935,545,500", "122,684,648", "80,000,000", "42,684,648", "65%"], ["87", "KITGUM MUNICIPALITY", "652,082,205", "233,316,741", "69,084,614", "164,232,127", "30%"], ["88", "KOBOKO DISTRICT LG", "812,129,800", "350,573,560", "292,281,488", "58,292,072", "83%"], ["89", "KOBOKO MUNICIPALITY", "423,780,004", "214,725,623", "125,634,000", "89,091,623", "59%"], ["90", "KOLE DISTRICT LG", "770,191,493", "438,873,000", "348,000,000", "90,873,000", "79%"], ["91", "KOTIDO DISTRICT LG", "740,758,556", "122,860,621", "67,200,000", "55,660,621", "55%"], ["92", "KOTIDO MUNICIPALITY", "641,199,237", "188,479,200", "129,929,000", "58,550,200", "69%"], ["93", "KUMI DISTRICT LG", "657,498,500", "290,541,125", "246,044,500", "44,496,625", "85%"], ["94", "KUMI MUNICIPALITY", "412,001,000", "211,033,123", "153,734,700", "57,298,423", "73%"], ["95", "KWANIA DISTRICT LG", "357,876,500", "81,419,385", "65,330,000", "16,089,385", "80%"], ["96", "KWEEN DISTRICT LG", "624,522,226", "190,160,074", "161,907,150", "28,252,924", "85%"], ["97", "KYANKWANZI DISTRICT LG", "580,235,550", "249,957,134", "261,129,500", "011,172,366", "104%"], ["98", "KYEGEGWA DISTRICT LG", "865,954,000", "389,581,439", "362,150,000", "27,431,439", "93%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}, {"headings_1": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 310, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "LOCAL GOVERNMENT", "CUMM. AMOUNT DISBURSED (UGX)", "CUMM0AMOUNT DUE (UGX)", "CUMMULATIVE RECOVERIES AS AT 30TH JUNE02022", "CUMMULATIVE AMOUNT DUE AS AT 30TH JUNE02022", "% recovery"], "type": "table"}}, {"content": "293", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}, {"headings_1": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 310, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["99", "KYENJOJO DISTRICT LG", "1,046,072,500", "291,995,597", "306,101,300", "014,105,703", "105%"], ["100", "KYOTERA DISTRICT LG", "613,911,204", "213,233,773", "124,728,610", "88,505,163", "58%"], ["101", "LAMWO DISTRICT LG", "596,943,500", "111,150,523", "76,561,000", "34,589,523", "69%"], ["102", "LIRA CITY", "678,511,406", "128,345,423", "45,200,000", "83,145,423", "35%"], ["103", "LIRA DISTRICT LG", "816,929,261", "212,305,871", "218,297,000", "05,991,129", "103%"], ["104", "LUGAZI MUNICIPALITY", "316,341,670", "90,430,081", "71,800,000", "18,630,081", "79%"], ["105", "LUUKA DISTRICT LG", "562,966,000", "80,932,325", "27,392,000", "53,540,325", "34%"], ["106", "LUWERO DISTRICT LG", "848,820,716", "185,323,965", "233,047,450", "047,723,485", "126%"], ["107", "LWENGO DISTRICT LG", "747,362,069", "154,941,223", "120,467,200", "34,474,023", "78%"], ["108", "LYANTONDE DISTRICT LG", "586,866,500", "214,359,912", "204,652,177", "9,707,735", "95%"], ["109", "MADI0OKOLLO DISTRICT LG", "259,376,700", "62,298,343", "8,430,000", "53,868,343", "14%"], ["110", "MAKINDYE SSABAGABO MUNICIPALITY", "1,011,071,614", "134,980,903", "113,300,000", "21,680,903", "84%"], ["111", "MANAFWA DISTRICT LG", "606,972,155", "121,215,223", "77,000,000", "44,215,223", "64%"], ["112", "MARACHA DISTRICT LG", "622,960,050", "145,222,523", "105,900,000", "39,322,523", "73%"], ["113", "MASAKA CITY", "217,266,207", "160,030,150", "14,514,786", "145,515,364", "9%"], ["114", "MASAKA DISTRICT LG", "637,743,929", "245,651,906", "152,400,000", "93,251,906", "62%"], ["115", "MASINDI DISTRICT LG", "615,674,000", "222,475,523", "203,049,600", "19,425,923", "91%"], ["116", "MASINDI MUNICIPALITY", "242,561,224", "68,963,525", "57,400,000", "11,563,525", "83%"], ["117", "MAYUGE DISTRICT LG", "1,052,114,000", "212,887,340", "124,941,950", "87,945,390", "59%"], ["118", "MBALE CITY", "531,844,100", "277,248,075", "43,810,000", "233,438,075", "16%"], ["119", "MBALE DISTRICT LG", "873,059,400", "216,808,343", "198,369,000", "18,439,343", "91%"], ["120", "MBARARA CITY", "217,917,000", "209,215,423", "93,900,000", "115,315,423", "45%"], ["121", "MBARARA DISTRICT LG", "828,110,125", "198,423,643", "187,247,800", "11,175,843", "94%"], ["122", "MITOMA DISTRICT LG", "496,942,565", "136,235,200", "120,554,960", "15,680,240", "88%"], ["123", "MITYANA DISTRICT LG", "888,815,328", "315,412,538", "287,950,000", "27,462,538", "91%"], ["124", "MITYANA MUNICIPALITY", "357,822,947", "165,470,698", "98,869,300", "66,601,398", "60%"], ["125", "MOROTO DISTRICT LG", "648,066,000", "144,435,077", "81,189,350", "63,245,727", "56%"], ["126", "MOROTO MUNICIPALITY", "126,884,500", "74,332,147", "36,388,225", "37,943,922", "49%"], ["127", "MOYO DISTRICT LG", "332,674,086", "154,641,923", "86,194,600", "68,447,323", "56%"], ["128", "MPIGI DISTRICT LG", "280,530,000", "77,185,148", "51,200,000", "25,985,148", "66%"], ["129", "MUBENDE DISTRICT LG", "542,425,000", "127,623,843", "104,900,000", "22,723,843", "82%"], ["130", "MUBENDE MUNICIPALITY", "326,890,800", "62,294,914", "61,497,925", "796,989", "99%"], ["131", "MUKONO DISTRICT LG", "1,362,525,050", "172,564,533", "144,396,000", "28,168,533", "84%"], ["132", "MUKONO MUNICIPALITY", "1,106,525,000", "160,091,081", "121,197,460", "38,893,621", "76%"], ["133", "NABILATUK DISTRICT LG", "276,452,379", "66,125,906", "37,547,000", "28,578,906", "57%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}, {"headings_1": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 311, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "LOCAL GOVERNMENT", "CUMM. AMOUNT DISBURSED (UGX)", "CUMM0AMOUNT DUE (UGX)", "CUMMULATIVE RECOVERIES AS AT 30TH JUNE02022", "CUMMULATIVE AMOUNT DUE AS AT 30TH JUNE02022", "% recovery"], "type": "table"}}, {"content": "294", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}, {"headings_1": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 311, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["134", "NAKAPIRIPIRIT DISTRICT LG", "633,660,996", "106,243,140", "63,712,000", "42,531,140", "60%"], ["135", "NAKASEKE DISTRICT LG", "688,221,700", "108,911,452", "104,729,844", "4,181,608", "96%"], ["136", "NAKASONGOLA DISTRICT LG", "381,872,100", "140,922,474", "110,922,600", "29,999,874", "79%"], ["137", "NAMAYINGO DISTRICT LG", "600,527,200", "144,409,191", "71,217,600", "73,191,591", "49%"], ["138", "NAMISINDWA DLG", "295,365,000", "149,773,944", "33,450,000", "116,323,944", "22%"], ["139", "NAMUTUMBA DISTRICT LG", "752,775,500", "64,321,699", "31,070,978", "33,250,721", "48%"], ["140", "NANSANA MUNICIPALITY", "676,032,215", "451,645,643", "360,515,341", "91,130,302", "80%"], ["141", "NAPAK DISTRICT LG", "877,618,852", "213,349,978", "169,600,000", "43,749,978", "79%"], ["142", "NEBBI DISTRICT LG", "704,433,441", "172,495,729", "193,942,800", "021,447,071", "112%"], ["143", "NEBBI MUNICIPALITY", "383,845,000", "104,638,831", "86,516,370", "18,122,461", "83%"], ["144", "NGORA DISTRICT LG", "622,722,000", "169,998,648", "78,873,375", "91,125,273", "46%"], ["145", "NJERU MUNICIPALITY", "347,310,000", "220,919,639", "173,377,180", "47,542,459", "78%"], ["146", "NTOROKO DISTRICT LG", "477,156,000", "145,001,331", "133,700,000", "11,301,331", "92%"], ["147", "NTUNGAMO DISTRICT LG", "1,362,744,817", "331,111,858", "282,845,950", "48,265,908", "85%"], ["148", "NTUNGAMO MUNICIPALITY", "408,983,001", "386,709,914", "161,103,950", "225,605,964", "42%"], ["149", "NWOYA DISTRICT LG", "650,250,700", "148,672,081", "70,650,000", "78,022,081", "48%"], ["150", "OBONGI DISTRICT LG", "359,960,000", "103,379,300", "0", "103,379,300", "0%"], ["151", "OMORO DISTRICT LG", "581,518,500", "220,864,533", "103,070,000", "117,794,533", "47%"], ["152", "OTUKE DISTRICT LG", "966,201,100", "330,552,144", "249,300,000", "81,252,144", "75%"], ["153", "OYAM DISTRICT LG", "946,368,000", "373,643,523", "324,189,000", "49,454,523", "87%"], ["154", "PADER DISTRICT LG", "740,634,600", "61,930,340", "41,500,000", "20,430,340", "67%"], ["155", "PAKWACH DISTRICT LG", "676,689,000", "143,557,223", "119,400,000", "24,157,223", "83%"], ["156", "PALLISA DISTRICT LG", "933,063,375", "176,023,010", "65,962,224", "110,060,786", "37%"], ["157", "RAKAI DISTRICT LG", "705,036,098", "143,852,446", "54,871,090", "88,981,356", "38%"], ["158", "RUBANDA DISTRICT LG", "607,189,720", "156,612,523", "127,760,000", "28,852,523", "82%"], ["159", "RUBIRIZI DISTRICT LG", "509,568,345", "115,930,081", "101,541,634", "14,388,447", "88%"], ["160", "RUKIGA DISTRICT LG", "573,200,033", "220,184,719", "162,190,000", "57,994,719", "74%"], ["161", "RUKUNGIRI DISTRICT LG", "1,080,960,669", "387,044,723", "335,129,818", "51,914,905", "87%"], ["162", "RUKUNGIRI MUNICIPALITY", "341,872,900", "119,220,728", "83,150,000", "36,070,728", "70%"], ["163", "RWAMPARA DISTRICT LG", "243,901,000", "150,873,780", "50,215,832", "100,657,948", "33%"], ["164", "SEMBABULE DISTRICT LG", "1,090,036,601", "306,022,229", "241,570,000", "64,452,229", "79%"], ["165", "SERERE DISTRICT LG", "864,545,000", "150,802,885", "109,272,900", "41,529,985", "72%"], ["166", "SHEEMA DISTRICT LG", "621,815,538", "375,133,695", "310,663,966", "64,469,729", "83%"], ["167", "SHEEMA MUNICIPALITY", "510,300,400", "137,688,747", "141,751,674", "04,062,927", "103%"], ["168", "SIRONKO DISTRICT LG", "736,228,086", "144,214,523", "147,800,000", "03,585,477", "102%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}, {"headings_1": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 312, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "LOCAL GOVERNMENT", "CUMM. AMOUNT DISBURSED (UGX)", "CUMM0AMOUNT DUE (UGX)", "CUMMULATIVE RECOVERIES AS AT 30TH JUNE02022", "CUMMULATIVE AMOUNT DUE AS AT 30TH JUNE02022", "% recovery"], "type": "table"}}, {"content": "295", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}, {"headings_1": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 312, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["169", "SOROTI DISTRICT LG", "662,148,400", "198,726,221", "164,203,110", "34,523,111", "83%"], ["170", "SOROTI MUNICIPALITY", "197,112,500", "77,016,648", "31,595,320", "45,421,328", "41%"], ["171", "TEREGO DISTRICT LG", "360,712,000", "0", "0", "0", "0%"], ["172", "TORORO DISTRICT LG", "1,256,906,633", "273,422,460", "218,163,925", "55,258,535", "80%"], ["173", "TORORO MUNICIPALITY", "317,920,000", "100,395,162", "52,320,000", "48,075,162", "52%"], ["174", "WAKISO DISTRICT LG", "2,403,828,950", "250,030,081", "280,390,000", "030,359,919", "112%"], ["175", "YUMBE DISTRICT LG", "681,745,199", "122,122,423", "77,328,950", "44,793,473", "63%"], ["176", "ZOMBO DISTRICT LG", "529,125,000", "247,771,355", "218,050,000", "29,721,355", "88%"], ["", "**Grand Total**", "**111,476,011,092**", "**32,038,054,728**", "**22,867,682,221**", "**9,170,372,507**", "71%"], ["", "", "", "**Untagged**", "**1,193,646,295**", "", ""], ["", "", "", "**Total Amount Recovered**", "**24,061,328,516**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}, {"headings_1": {"content": "Appendix 2 j: Irregular allocation of Land by District Land Boards (DLB) Appendix 3 a: Management of YLP in Local Governments", "page": 303, "level": 2}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "LOCAL GOVERNMENT", "CUMM. AMOUNT DISBURSED (UGX)", "CUMM0AMOUNT DUE (UGX)", "CUMMULATIVE RECOVERIES AS AT 30TH JUNE02022", "CUMMULATIVE AMOUNT DUE AS AT 30TH JUNE02022", "% recovery"], "type": "table"}}, {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["1", "Adjumani DLG", "Approved", "2,043,341,193", "1,095,593,562", "947,747,631", "54%", "74,564,243,269", "65,081,762,868", "9,482,480,401", "87%"], ["2", "Agago DLG", "Approved", "400,000,000", "151,174,116", "248,825,884", "38%", "43,399,707,209", "40,792,823,824", "2,606,883,385", "94%"], ["3", "Alebetong DLG", "Approved", "362,131,668", "241,864,561", "120,267,107", "67%", "32,553,663,224", "28,571,101,935", "3,982,561,289", "88%"], ["4", "Amolatar DLG", "Not approved", "676,169,000", "199,455,600", "476,713,400", "29%", "27,359,836,125", "25,384,435,037", "1,975,401,088", "93%"], ["5", "Amudat DLG", "Not approved", "46,873,389", "49,352,875", "-2,479,486", "105%", "14,855,634,258", "12,678,870,958", "2,176,763,300", "85%"], ["6", "Amuria DLG", "Not approved", "418,898,685", "220,374,599", "198,524,086", "53%", "32,688,127,068", "25,871,491,395", "6,816,635,673", "79%"], ["7", "Amuru DLG", "Approved", "1,380,535,524", "1,314,226,405", "66,309,119", "95%", "34,112,080,588", "27,941,096,092", "6,170,984,496", "82%"], ["8", "Apac DLG", "Not approved", "528,543,081", "171,236,241", "357,306,840", "32%", "33,226,695,265", "30,551,450,807", "2,675,244,458", "92%"], ["9", "Arua DLG", "Approved", "426,145,850", "334,609,880", "91,535,970", "79%", "41,911,273,158", "36,447,355,523", "5,463,917,635", "87%"], ["10", "Arua City", "Not approved", "3,025,192,686", "3,000,909,098", "24,283,588", "99%", "45,846,863,296", "43,619,346,734", "2,227,516,562", "95%"], ["11", "Budaka DLG", "Approved", "254,770,000", "172,631,000", "82,139,000", "68%", "34,352,643,835", "28,161,355,946", "6,191,287,889", "82%"], ["12", "Bugiri DLG", "Approved", "294,107,000", "155,733,750", "138,373,250", "53%", "49,425,746,135", "46,894,446,208", "2,531,299,927", "95%"], ["13", "Bugiri MC", "Not approved", "547,118,000", "114,341,325", "432,776,675", "21%", "5,291,047,387", "4,848,252,669", "442,794,718", "92%"], ["14", "Bugweri DLG", "Not approved", "215,222,571", "205,508,938", "9,713,633", "95%", "21,572,470,875", "20,871,655,883", "700,814,992", "97%"], ["15", "Buhweju DLG", "Not approved", "155,201,000", "109,982,114", "45,218,886", "71%", "23,015,986,480", "17,672,156,781", "5,343,829,699", "77%"], ["16", "Buikwe DLG", "Approved", "1,335,227,000", "620,532,502", "714,694,498", "46%", "44,233,191,603", "29,338,056,822", "14,895,134,781", "66%"], ["17", "Bukedea DLG", "Not approved", "85,662,000", "182,417,686", "-96,755,686", "213%", "34,675,345,324", "34,279,615,346", "395,729,978", "99%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": "296", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 313, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["18", "Bukomansimbi DLG", "Approved", "151,000,000", "111,811,370", "39,188,630", "74%", "24,105,731,733", "22,422,186,701", "1,683,545,032", "93%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 314, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["18", "Bukomansimbi DLG", "Approved", "151,000,000", "111,811,370", "39,188,630", "74%", "24,105,731,733", "22,422,186,701", "1,683,545,032", "93%"], ["19", "Bukwo DLG", "Not approved", "374,939,000", "157,463,974", "217,475,026", "42%", "30,297,321,491", "29,549,392,248", "747,929,243", "98%"], ["20", "Bulambuli DLG", "Not approved", "228,801,500", "147,321,464", "81,480,036", "64%", "32,147,524,085", "30,753,299,409", "1,394,224,676", "96%"], ["21", "Buliisa DLG", "Approved", "1,087,180,080", "262,035,121", "825,144,959", "24%", "20,645,789,080", "18,294,791,160", "2,350,997,920", "89%"], ["22", "Bundibugyo DLG", "Not approved", "756,222,000", "221,612,526", "534,609,474", "29%", "42,313,697,300", "39,707,332,412", "2,606,364,888", "94%"], ["23", "Bunyangabu DLG", "Not approved", "487,597,963", "211,601,973", "275,995,990", "43%", "26,641,666,138", "24,862,898,691", "1,778,767,447", "93%"], ["24", "Bushenyi DLG", "Not approved", "679,805,428", "319,574,800", "360,230,628", "47%", "38,112,899,845", "36,980,426,746", "1,132,473,099", "97%"], ["25", "Bushenyi- Ishaka MC", "Approved", "1,110,440,813", "682,780,216", "427,660,597", "61%", "11,707,367,527", "11,684,719,691", "22,647,836", "100%"], ["26", "Busia MC", "Approved", "1,599,880,000", "1,074,690,000", "525,190,000", "67%", "18,974,445,278", "18,211,535,213", "762,910,065", "96%"], ["27", "Busia DLG", "Approved", "870,694,980", "214,699,540", "655,995,440", "25%", "41,389,214,176", "40,095,305,823", "1,293,908,353", "97%"], ["28", "Butaleja DLG", "Approved", "590,270,351", "590,270,351", "0", "100%", "39,255,221,440", "38,809,387,923", "445,833,517", "99%"], ["29", "Butambala DLG", "Not approved", "171,168,775", "117,605,961", "53,562,814", "69%", "27,157,962,115", "24,985,442,499", "2,172,519,616", "92%"], ["30", "Butebo DLG", "Not approved", "236,462,411", "223,894,411", "12,568,000", "95%", "22,921,655,117", "22,909,087,117", "12,568,000", "100%"], ["31", "Buvuma DLG", "Not approved", "190,468,832", "190,468,674", "158", "100%", "19,575,623,876", "17,877,060,899", "1,698,562,977", "91%"], ["32", "Buyende DLG", "Not approved", "384,306,000", "240,714,750", "143,591,250", "63%", "28,178,460,604", "26,829,931,702", "1,348,528,902", "95%"], ["33", "Dokolo DLG", "Approved", "418,898,884", "163,985,184", "254,913,700", "39%", "32,291,055,177", "23,524,159,956", "8,766,895,221", "73%"], ["34", "Entebbe MC", "Approved", "12,658,554,000", "3,125,844,597", "9,532,709,40 3", "25%", "38,109,359,602", "26,888,683,105", "11,220,676,497", "71%"], ["35", "Fort Portal City", "Not approved", "2,770,000,000", "2,082,902,071", "687,097,929", "75%", "32,686,993,162", "31,666,904,298", "1,020,088,864", "97%"], ["36", "Gomba DLG", "Not approved", "617,540,000", "285,670,009", "331,869,991", "46%", "24,748,555,674", "23,233,954,395", "1,514,601,279", "94%"], ["37", "Gulu City", "Approved", "3,884,884,200", "2,063,169,856", "1,821,714,34 4", "53%", "51,960,870,117", "49,386,722,617", "2,574,147,500", "95%"], ["38", "Gulu DLG", "Approved", "491,220,977", "497,004,131", "-5,783,154", "101%", "34,313,773,463", "30,936,957,369", "3,376,816,094", "90%"], ["39", "Hoima City", "Not approved", "2,134,232,000", "1,367,566,622", "766,665,378", "64%", "33,529,655,343", "32,440,208,365", "1,089,446,978", "97%"], ["40", "Hoima DLG", "Approved", "1,345,235,000", "731,588,383", "613,646,617", "54%", "37,842,767,262", "31,749,623,696", "6,093,143,566", "84%"], ["41", "Ibanda DLG", "Approved", "818,369,250", "894,184,277", "-75,815,027", "109%", "28,725,984,832", "27,336,202,032", "1,389,782,800", "95%"], ["42", "Ibanda MC", "Approved", "1,210,100,000", "548,450,672", "661,649,328", "45%", "14,399,870,002", "13,531,822,207", "868,047,795", "94%"], ["43", "Iganga DLG", "Approved", "630,290,000", "286,871,529", "343,418,471", "46%", "44,564,346,054", "42,585,220,806", "1,979,125,248", "96%"], ["44", "Iganga MC", "Not approved", "1,173,904,000", "143,170,750", "1,030,733,25 0", "12%", "7,688,860,754", "5,967,310,815", "1,721,549,939", "78%"], ["45", "Isingiro DLG", "Approved", "1,959,976,958", "1,795,744,864", "164,232,094", "92%", "119,645,003,524", "84,123,856,039", "35,521,147,485", "70%"], ["46", "Jinja City", "Approved", "10,528,738,497", "3,688,588,746", "6,840,149,75 1", "35%", "58,090,748,734", "50,969,290,015", "7,121,458,719", "88%"], ["47", "Jinja DLG", "Approved", "2,039,503,772", "1,526,910,994", "512,592,778", "75%", "44,031,449,723", "42,976,051,843", "1,055,397,880", "98%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 314, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": "297", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 314, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["48", "Kabale DLG", "Not approved", "481,087,998", "306,504,190", "174,583,808", "64%", "45,945,517,499", "45,921,136,512", "24,380,987", "100%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 315, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["48", "Kabale DLG", "Not approved", "481,087,998", "306,504,190", "174,583,808", "64%", "45,945,517,499", "45,921,136,512", "24,380,987", "100%"], ["49", "Kabale MC", "Not approved", "2,935,576,075", "1,563,631,571", "1,371,944,50 4", "53%", "26,030,445,891", "24,259,900,946", "1,770,544,945", "93%"], ["50", "Kabarole DLG", "Not approved", "829,853,000", "745,522,932", "84,330,068", "90%", "33,074,418,736", "31,780,524,335", "1,293,894,401", "96%"], ["51", "Kaberamaido DLG", "Not approved", "173,943,938", "154,901,305", "19,042,633", "89%", "18,526,562,106", "17,634,284,742", "892,277,364", "95%"], ["52", "Kagadi DLG", "Approved", "897,200,000", "211,183,558", "686,016,442", "24%", "55,379,398,541", "43,753,100,858", "11,626,297,683", "79%"], ["53", "Kakumiro DLG", "Approved", "461,508,846", "124,740,567", "336,768,279", "27%", "37,535,412,241", "34,040,505,106", "3,494,907,135", "91%"], ["54", "Kalaki DLG", "Not approved", "349,744,290", "100,907,318", "248,836,972", "29%", "17,667,299,431", "17,103,891,637", "563,407,794", "97%"], ["55", "Kalangala DLG", "Not approved", "624,837,273", "515,843,345", "108,993,928", "83%", "22,894,657,653", "19,255,578,562", "3,639,079,091", "84%"], ["56", "Kaliro DLG", "Approved", "187,672,253", "172,120,402", "15,551,851", "92%", "38,169,054,973", "35,901,144,843", "2,267,910,130", "94%"], ["57", "Kalungu DLG", "Not approved", "676,169,000", "230,523,533", "445,645,467", "34%", "31,130,305,682", "28,795,921,074", "2,334,384,608", "93%"], ["58", "Kamuli DLG", "Approved", "545,891,000", "472,672,928", "73,218,072", "87%", "63,730,997,208", "61,487,285,797", "2,243,711,411", "96%"], ["59", "Kamuli MC", "Not approved", "418,713,267", "170,599,249", "248,114,018", "41%", "21,906,393,040", "21,130,778,694", "775,614,346", "96%"], ["60", "Kamwenge DLG", "Not approved", "918,544,000", "288,790,481", "629,753,519", "31%", "57,025,692,404", "54,827,697,933", "2,197,994,471", "96%"], ["61", "Kanungu DLG", "Not approved", "1,766,840,753", "568,305,566", "1,198,535,18 7", "32%", "48,137,689,731", "44,030,676,812", "4,107,012,919", "91%"], ["62", "Kapchorwa DLG", "Not approved", "266,229,452", "266,229,452", "0", "100%", "21,667,317,765", "22,517,959,276", "-850,641,511", "104%"], ["63", "Kapchorwa MC", "Approved", "301,000,000", "173,046,718", "127,953,282", "57%", "8,646,096,869", "8,395,473,308", "250,623,561", "97%"], ["64", "Kapelebyong DLG", "Approved", "287,353,782", "201,344,966", "86,008,816", "70%", "16,088,411,706", "15,569,721,601", "518,690,105", "97%"], ["65", "Kasese MC", "Not approved", "1,238,901,021", "911,251,895", "327,649,126", "74%", "32,139,734,547", "30,900,924,929", "1,238,809,618", "96%"], ["66", "Kasese DLG", "Approved", "3,955,789,049", "907,750,076", "3,048,038,97 3", "23%", "93,976,496,887", "81,918,725,603", "12,057,771,284", "87%"], ["67", "Kassanda DLG", "Not approved", "568,555,000", "433,426,577", "135,128,423", "76%", "34,316,145,156", "32,378,212,359", "1,937,932,797", "94%"], ["68", "Katakwi DLG", "Approved", "939,561,060", "281,674,292", "657,886,768", "30%", "34,728,149,610", "32,045,504,801", "2,682,644,809", "92%"], ["69", "Kayunga DLG", "Approved", "991,923,000", "834,518,119", "157,404,881", "84%", "51,936,096,040", "48,613,572,001", "3,322,524,039", "94%"], ["70", "Kazo DLG", "Approved", "824,355,800", "543,403,991", "280,951,809", "66%", "20,680,903,925", "20,798,136,942", "-117,233,017", "101%"], ["71", "Kibaale DLG", "Approved", "209,023,387", "370,896,191", "-161,872,804", "177%", "31,638,859,347", "30,224,714,785", "1,414,144,562", "96%"], ["72", "Kiboga DLG", "Not approved", "791,913,000", "637,280,783", "154,632,217", "80%", "29,731,819,001", "27,790,363,854", "1,941,455,147", "93%"], ["73", "Kibuku DLG", "Not approved", "306,708,460", "306,708,460", "0", "100%", "31,508,971,145", "28,753,665,289", "2,755,305,856", "91%"], ["74", "Kikuube DLG", "Not approved", "1,132,183,000", "738,344,107", "393,838,893", "65%", "41,730,688,194", "39,760,285,943", "1,970,402,251", "95%"], ["75", "Kira MC", "Approved", "11,495,000,000", "8,951,100,810", "2,543,899,19 0", "78%", "30,980,655,310", "27,879,646,471", "3,101,008,839", "90%"], ["76", "Kiruhura DLG", "Not approved", "1,151,833,000", "699,746,048", "452,086,952", "61%", "27,386,019,207", "24,387,600,876", "2,998,418,331", "89%"], ["77", "Kiryandongo DLG", "Approved", "471,559,000", "403,536,554", "68,022,446", "86%", "52,766,670,170", "47,174,781,543", "5,591,888,627", "89%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 315, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": "298", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 315, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["78", "Kisoro DLG", "Not approved", "656,867,000", "415,540,074", "241,326,926", "63%", "46,884,681,674", "42,882,291,400", "4,002,390,274", "91%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 316, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["78", "Kisoro DLG", "Not approved", "656,867,000", "415,540,074", "241,326,926", "63%", "46,884,681,674", "42,882,291,400", "4,002,390,274", "91%"], ["79", "Kisoro MC", "Approved", "847,953,750", "437,549,299", "410,404,451", "52%", "4,847,827,515", "4,326,154,385", "521,673,130", "89%"], ["80", "Kitagwenda DLG", "Not approved", "718,658,000", "485,329,996", "233,328,004", "68%", "22,409,396,887", "20,145,817,767", "2,263,579,120", "90%"], ["81", "Kitgum DLG", "Not approved", "246,456,410", "209,159,099", "37,297,311", "85%", "39,622,382,728", "33,271,306,168", "6,351,076,560", "84%"], ["82", "Koboko MC", "Not approved", "470,811,429", "262,191,435", "208,619,994", "56%", "18,282,220,808", "13,888,053,208", "4,394,167,600", "76%"], ["83", "Koboko DLG", "Approved", "600,020,900", "458,581,155", "141,439,745", "76%", "40,917,533,218", "35,409,866,711", "5,507,666,507", "87%"], ["84", "Kole DLG", "Not approved", "470,000,000", "327,984,617", "142,015,383", "70%", "30,655,352,096", "28,474,192,096", "2,181,160,000", "93%"], ["85", "Kumi DLG", "Not approved", "595,722,000", "242,114,867", "353,607,133", "41%", "35,434,388,879", "33,007,726,183", "2,426,662,696", "93%"], ["86", "Kumi MC", "Approved", "289,028,880", "262,191,435", "26,837,445", "91%", "8,650,048,032", "8,126,023,961", "524,024,071", "94%"], ["87", "Kwania DLG", "Not approved", "516,876,000", "230,389,887", "286,486,113", "45%", "26,320,680,937", "23,635,325,330", "2,685,355,607", "90%"], ["88", "Kween DLG", "Not approved", "245,249,248", "245,249,248", "0", "100%", "25,314,638,065", "24,080,850,750", "1,233,787,315", "95%"], ["89", "Kyankwanzi DLG", "Not approved", "550,906,000", "486,333,433", "64,572,567", "88%", "33,524,306,692", "29,961,018,886", "3,563,287,806", "89%"], ["90", "Kyegegwa DLG", "Not approved", "6,536,925,813", "1,029,060,000", "5,507,865,81 3", "16%", "57,194,657,129", "51,906,962,379", "5,287,694,750", "91%"], ["91", "kyenjojo DLG", "Not approved", "775,927,315", "1,063,101,145", "-287,173,830", "137%", "51,421,138,436", "48,783,757,564", "2,637,380,872", "95%"], ["92", "Kyotera DLG", "Approved", "1,027,745,000", "549,110,338", "478,634,662", "53%", "40,074,208,794", "39,193,598,994", "880,609,800", "98%"], ["93", "Lamwo DLG", "Not approved", "657,100,000", "481,152,000", "175,948,000", "73%", "59,156,122,224", "48,320,085,318", "10,836,036,906", "82%"], ["94", "Lira City", "Approved", "2,182,903,000", "2,293,751,035", "-110,848,035", "105%", "54,602,635,918", "42,012,644,858", "12,589,991,060", "77%"], ["95", "Lira DLG", "Not approved", "549,082,499", "411,203,136", "137,879,363", "75%", "40,601,721,497", "39,485,569,918", "1,116,151,579", "97%"], ["96", "Lugazi MC", "Approved", "1,379,000,000", "1,026,641,138", "352,358,862", "74%", "27,466,324,729", "27,142,890,168", "323,434,561", "99%"], ["97", "Luuka DLG", "Not approved", "152,792,782", "131,992,675", "20,800,107", "86%", "31,893,366,224", "30,651,591,016", "1,241,775,208", "96%"], ["98", "Luwero DLG", "Approved", "3,730,453,815", "3,445,895,462", "284,558,353", "92%", "72,575,437,151", "70,065,278,636", "2,510,158,515", "97%"], ["99", "Lwengo DLG", "Approved", "701,952,305", "324,712,132", "377,240,173", "46%", "34,871,379,840", "32,148,893,519", "2,722,486,321", "92%"], ["100", "Lyantonde DLG", "Not approved", "190,414,000", "163,022,974", "27,391,026", "86%", "20,615,225,777", "18,928,350,342", "1,686,875,435", "92%"], ["101", "Madi Okollo DLG", "Not approved", "400,000,000", "399,950,000", "50,000", "100%", "43,238,262,670", "30,882,287,746", "12,355,974,924", "71%"], ["102", "Makindye- Ssabagabo MC", "Not approved", "9,340,000,000", "4,055,328,959", "5,284,671,04 1", "43%", "27,649,607,473", "21,970,955,485", "5,678,651,988", "79%"], ["103", "Manafwa DLG", "Approved", "895,377,756", "217,345,846", "678,031,910", "24%", "35,400,422,667", "32,314,022,238", "3,086,400,429", "91%"], ["104", "Maracha DLG", "Approved", "183,194,659", "231,876,627", "-48,681,968", "127%", "32,902,368,842", "30,589,523,882", "2,312,844,960", "93%"], ["105", "Masaka DLG", "Approved", "355,402,791", "199,538,323", "155,864,468", "56%", "21,234,476,329", "19,984,292,997", "1,250,183,332", "94%"], ["106", "Masaka City", "Approved", "4,625,254,101", "2,077,839,249", "2,547,414,85 2", "45%", "42,593,236,710", "39,377,424,934", "3,215,811,776", "92%"], ["107", "Masindi MC", "Not approved", "1,200,000,000", "830,374,049", "369,625,951", "69%", "13,419,719,498", "13,208,468,876", "211,250,622", "98%"], ["108", "Masindi DLG", "Not approved", "243,760,982", "943,457,214", "-699,696,232", "387%", "35,752,366,348", "31,043,870,003", "4,708,496,345", "87%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 316, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": "299", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 316, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["109", "Mayuge DLG", "Approved", "724,322,519", "456,810,854", "267,511,665", "63%", "53,568,618,370", "50,196,940,048", "3,371,678,322", "94%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 317, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["109", "Mayuge DLG", "Approved", "724,322,519", "456,810,854", "267,511,665", "63%", "53,568,618,370", "50,196,940,048", "3,371,678,322", "94%"], ["110", "Mbale DLG", "Not approved", "800,000,000", "686,232,207", "113,767,793", "86%", "46,450,291,143", "44,800,253,897", "1,650,037,246", "96%"], ["111", "Mbale City City", "Not approved", "1,568,910,374", "1,568,910,374", "0", "100%", "54,509,554,490", "54,509,554,490", "0", "100%"], ["112", "Mbarara City", "Not approved", "8,566,518,000", "3,398,240,515", "5,168,277,48 5", "40%", "62,491,147,300", "56,163,575,756", "6,327,571,544", "90%"], ["113", "Mbarara DLG", "Approved", "1,007,858,860", "954,417,054", "53,441,806", "95%", "33,082,716,235", "31,389,570,562", "1,693,145,673", "95%"], ["114", "Mitooma DLG", "Not approved", "272,401,746", "269,679,336", "2,722,410", "99%", "32,983,982,695", "31,033,824,747", "1,950,157,948", "94%"], ["115", "Mityana MC", "Not approved", "995,000,000", "779,374,454", "215,625,546", "78%", "10,826,159,234", "10,286,862,838", "539,296,396", "95%"], ["116", "Mityana DLG", "Approved", "747,345,912", "625,146,266", "122,199,646", "84%", "35,784,709,307", "34,739,884,076", "1,044,825,231", "97%"], ["117", "Moroto DLG DLG", "Not approved", "243,760,982", "342,226,155", "-98,465,173", "140%", "20,613,541,507", "17,127,913,866", "3,485,627,641", "83%"], ["118", "Moroto MC MC", "Not approved", "618,500,000", "260,196,220", "358,303,780", "42%", "11,024,543,654", "7,880,859,977", "3,143,683,677", "71%"], ["119", "Moyo DLG", "Approved", "829,500,000", "411,237,981", "418,262,019", "50%", "44,584,616,735", "29,195,416,011", "15,389,200,724", "65%"], ["120", "Mpigi DLG", "Approved", "957,989,671", "865,631,127", "92,358,544", "90%", "37,272,189,134", "34,682,719,605", "2,589,469,529", "93%"], ["121", "Mubende DLG", "Approved", "897,123,586", "788,963,995", "108,159,591", "88%", "41,878,459,183", "39,647,152,652", "2,231,306,531", "95%"], ["122", "Mubende MC", "Approved", "1,258,773,000", "1,159,993,876", "98,779,124", "92%", "31,893,250,334", "31,308,367,407", "584,882,927", "98%"], ["123", "Mukono DLG", "Not approved", "3,250,400,000", "1,868,063,243", "1,382,336,75 7", "57%", "67,010,957,541", "57,834,245,531", "9,176,712,010", "86%"], ["124", "Mukono MC", "Not approved", "4,651,046,000", "4,018,792,123", "632,253,877", "86%", "25,270,241,648", "22,502,726,784", "2,767,514,864", "89%"], ["125", "Nakapiripit DLG", "Not approved", "148,005,600", "129,336,434", "18,669,166", "87%", "17,779,167,160", "13,792,230,712", "3,986,936,448", "78%"], ["126", "Nakaseke DLG", "Not approved", "1,516,272,349", "1,325,697,252", "190,575,097", "87%", "37,474,541,645", "35,726,792,690", "1,747,748,955", "95%"], ["127", "Nakasongola DLG", "Approved", "1,100,421,788", "1,155,000,000", "-54,578,212", "105%", "32,965,788,169", "31,387,140,337", "1,578,647,832", "95%"], ["128", "Namayingo DLG", "Not approved", "202,098,818", "235,642,000", "-33,543,182", "117%", "46,944,170,455", "30,764,093,834", "16,180,076,621", "66%"], ["129", "Namisindwa DLG", "Not approved", "350,000,000", "268,677,925", "81,322,075", "77%", "32,873,774,708", "30,276,933,318", "2,596,841,390", "92%"], ["130", "Namutumba DLG", "Not approved", "294,000,000", "165,355,470", "128,644,530", "56%", "35,419,977,308", "33,545,828,238", "1,874,149,070", "95%"], ["131", "Nansana MC", "Approved", "6,444,898,000", "5,366,264,000", "1,078,634,00 0", "83%", "30,743,976,884", "28,771,493,569", "1,972,483,315", "94%"], ["132", "Napal DLG DLG", "Approved", "180,000,000", "108,077,220", "71,922,780", "60%", "21,809,898,127", "17,502,475,644", "4,307,422,483", "80%"], ["133", "Nebbi DLG", "Approved", "784,439,352", "483,164,250", "301,275,102", "62%", "37,287,079,756", "32,975,573,035", "4,311,506,721", "88%"], ["134", "Nebbi MC", "Not approved", "598,670,000", "512,596,367", "86,073,633", "86%", "7,451,912,548", "5,315,320,126", "2,136,592,422", "71%"], ["135", "Ngora DLG", "Approved", "647,768,999", "110,233,463", "537,535,536", "17%", "26,819,375,753", "22,984,373,307", "3,835,002,446", "86%"], ["136", "Njeru MC", "Not approved", "3,132,174,000", "1,896,542,360", "1,235,631,64 0", "61%", "14,109,935,127", "12,513,270,328", "1,596,664,799", "89%"], ["137", "Ntoroko DLG", "Not approved", "779,720,000", "670,444,400", "109,275,600", "86%", "25,698,930,531", "23,319,020,690", "2,379,909,841", "91%"], ["138", "Ntugamo MC", "Approved", "728,285,983", "455,038,837", "273,247,146", "62%", "10,392,027,149", "10,006,372,814", "385,654,335", "96%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 317, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": "300", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 317, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["139", "Ntungamo DLG", "Not approved", "841,044,993", "781,601,039", "59,443,954", "93%", "67,695,637,954", "65,955,356,867", "1,740,281,087", "97%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["139", "Ntungamo DLG", "Not approved", "841,044,993", "781,601,039", "59,443,954", "93%", "67,695,637,954", "65,955,356,867", "1,740,281,087", "97%"], ["140", "Nwoya DLG", "Not approved", "616,930,800", "415,250,194", "201,680,606", "67%", "32,485,058,559", "26,906,362,637", "5,578,695,922", "83%"], ["141", "Obongi DLG", "Approved", "700,000,000", "597,490,077", "102,509,923", "85%", "41,986,862,000", "36,016,551,508", "5,970,310,492", "86%"], ["142", "Otuke DLG", "Approved", "228,092,000", "160,173,671", "67,918,329", "70%", "20,201,376,294", "19,045,497,065", "1,155,879,229", "94%"], ["143", "Oyam DLG", "Not approved", "537,202,262", "488,195,784", "49,006,478", "91%", "53,103,660,483", "48,266,804,257", "4,836,856,226", "91%"], ["144", "Pader DLG", "Not approved", "680,000,000", "578,854,267", "101,145,733", "85%", "35,994,962,265", "32,381,009,380", "3,613,952,885", "90%"], ["145", "Pakwach DLG", "Approved", "1,200,000,000", "614,926,770", "585,073,230", "51%", "25,731,940,711", "23,874,245,553", "1,857,695,158", "93%"], ["146", "Pallisa DLG", "Not approved", "350,775,739", "261,119,990", "89,655,749", "74%", "41,643,758,913", "40,668,548,479", "975,210,434", "98%"], ["147", "Rakai DLG", "Approved", "603,561,000", "333,191,190", "270,369,810", "55%", "46,186,954,555", "43,948,336,253", "2,238,618,302", "95%"], ["148", "Rubanda DLG", "Approved", "626,742,225", "281,418,195", "345,324,030", "45%", "35,214,425,831", "32,450,904,042", "2,763,521,789", "92%"], ["149", "Rubirizi DLG", "Not approved", "380,678,744", "739,400,228", "-358,721,484", "194%", "24,006,401,278", "23,166,794,758", "839,606,520", "97%"], ["150", "Rukiga DLG", "Approved", "285,067,000", "163,908,112", "121,158,888", "57%", "24,314,101,132", "23,721,798,107", "592,303,025", "98%"], ["151", "Rukungiri DLG", "Approved", "810,772,129", "849,092,600", "-38,320,471", "105%", "51,355,266,602", "47,948,154,494", "3,407,112,108", "93%"], ["152", "Rukungiri MC", "Not approved", "1,335,227,000", "668,893,017", "666,333,983", "50%", "10,272,380,835", "9,588,610,221", "683,770,614", "93%"], ["153", "Rwampara DLG", "Approved", "745,234,192", "533,385,539", "211,848,653", "72%", "24,175,275,736", "23,245,993,216", "929,282,520", "96%"], ["154", "Sembabule DLG", "Approved", "627,023,378", "340,394,556", "286,628,822", "54%", "37,545,800,141", "34,093,818,966", "3,451,981,175", "91%"], ["155", "Serere DLG", "Approved", "1,025,011,000", "546,946,847", "478,064,153", "53%", "38,607,615,248", "36,425,484,861", "2,182,130,387", "94%"], ["156", "Sheema DLG", "Not approved", "420,769,091", "353,075,957", "67,693,134", "84%", "31,452,986,897", "30,512,174,022", "940,812,875", "97%"], ["157", "Sheema MC", "Approved", "619,400,000", "546,913,248", "72,486,752", "88%", "15,355,009,702", "14,776,377,415", "578,632,287", "96%"], ["158", "Sironko DLG", "Not approved", "591,585,500", "465,233,872", "126,351,628", "79%", "43,715,442,166", "40,673,330,239", "3,042,111,927", "93%"], ["159", "Soroti City", "Not approved", "1,649,003,857", "358,525,368", "1,290,478,48 9", "22%", "32,245,918,630", "27,191,436,469", "5,054,482,161", "84%"], ["160", "Soroti DLG", "Not approved", "540,790,750", "310,871,016", "229,919,734", "57%", "34,283,509,969", "32,154,680,153", "2,128,829,816", "94%"], ["161", "Terego DLG", "Approved", "297,285,815", "246,155,248", "51,130,567", "83%", "53,145,429,300", "51,009,048,929", "2,136,380,371", "96%"], ["162", "Tororo MC", "Not approved", "1,252,552,400", "681,308,108", "571,244,292", "54%", "21,090,022,092", "20,366,168,079", "723,854,013", "97%"], ["163", "Tororo DLG", "Approved", "1,956,905,259", "990,626,970", "966,278,289", "51%", "75,686,836,586", "71,852,450,728", "3,834,385,858", "95%"], ["164", "Wakiso DLG", "Not approved", "15,623,633,000", "7,028,521,352", "8,595,111,64 8", "45%", "102,023,553,805", "86,711,358,646", "15,312,195,159", "85%"], ["165", "Yumbe DLG", "Approved", "403,949,980", "555,422,781", "-151,472,801", "137%", "101,060,085,683", "87,975,942,483", "13,084,143,200", "87%"], ["166", "Zombo DLG", "Approved", "1,123,200,000", "1,123,200,000", "0", "100%", "30,237,259,913", "30,237,259,913", "0", "100%"], ["167", "Omoro DLG", "Approved", "518,437,999", "186,431,384", "332,006,615", "36%", "30,896,907,475", "26,863,805,127", "4,033,102,348", "87%"], ["168", "Kitgum MC", "Not approved", "1,035,307,000", "166,223,778", "869,083,222", "16%", "18,339,777,183", "17,240,456,470", "1,099,320,713", "94%"], ["169", "Bududa DLG", "Approved", "265,253,000", "114,537,000", "150,716,000", "43%", "36,499,141,640", "34,905,387,096", "1,593,754,544", "96%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": "301", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 318, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Strategic plan**", "**Local Revenue**", null, null, null, "**Overall budget performance**", null, null, null], ["", "", "", "**Approved Budget**", "**warrants**", "**Uncollected**", "**% collecte d**", "**Approved Budget**", "**warrants**", "**Variance**", "**%fu ndin g**"], ["", "**Total**", "", "**223,518,772, 109**", "**131,349,888 ,815**", "**92,168,883, 294**", "**71%**", "**5,995,310,337, 537**", "**5,426,900,787 ,092**", "**568,409,550,4 45**", "**91%**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}, {"headings_1": {"content": "Appendix 3 b: Management of UWEP in Local Governments", "page": 308, "level": 2}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Strategic plan", "Local Revenue", "None", "None", "None", "Overall budget performance", "None", "None", "None"], "type": "table"}}, {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}, {"headings_1": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "", "**warrants**", "**Expenditure**", "**Unspent**", "**% Absorbed**", "", "", ""], ["1", "Adjumani DLG", "65,081,762,868", "55,863,018,510", "9,218,744,358", "86%", "0", "0", "0"], ["2", "Agago DLG", "40,792,823,824", "31,559,613,577", "9,233,210,247", "77%", "0", "0", "0"], ["3", "Alebetong DLG", "28,571,101,935", "25,297,831,543", "3,273,270,392", "89%", "0", "0", "0"], ["4", "Amolatar DLG", "25,384,435,037", "21,691,339,510", "3,693,095,527", "85%", "0", "0", "0"], ["5", "Amudat DLG", "12,678,870,958", "11,785,826,432", "893,044,526", "93%", "0", "0", "0"], ["6", "Amuria DLG", "25,871,491,395", "24,993,962,356", "877,529,039", "97%", "0", "20,000,000", "0"], ["7", "Amuru DLG", "27,941,096,092", "25,663,369,367", "2,277,726,725", "92%", "0", "0", "0"], ["8", "Apac DLG", "30,551,450,807", "24,775,547,183", "5,775,903,624", "81%", "0", "0", "0"], ["9", "Arua DLG", "36,447,355,523", "31,687,629,736", "4,759,725,787", "87%", "0", "0", "0"], ["10", "Arua City", "43,619,346,734", "42,964,622,565", "654,724,169", "98%", "0", "0", "0"], ["11", "Budaka DLG", "28,161,355,946", "27,882,061,613", "279,294,333", "99%", "0", "0", "0"], ["12", "Bugiri DLG", "46,894,446,208", "42,395,130,251", "4,499,315,957", "90%", "0", "0", "0"], ["13", "Bugiri MC", "4,848,252,669", "4,479,742,910", "368,509,759", "92%", "0", "0", "0"], ["14", "Bugweri DLG", "20,871,655,883", "18,506,249,124", "2,365,406,759", "89%", "0", "0", "0"], ["15", "Buhweju DLG", "17,672,156,781", "17,382,765,587", "289,391,194", "98%", "0", "0", "0"], ["16", "Buikwe DLG", "29,338,056,822", "26,667,236,368", "2,670,820,454", "91%", "0", "0", "0"], ["17", "Bukedea DLG", "34,279,615,346", "34,278,449,788", "1,165,558", "100%", "0", "0", "0"], ["18", "Bukomansimbi DLG", "22,422,186,701", "20,735,843,588", "1,686,343,113", "92%", "0", "41,557,219", "0"], ["19", "Bukwo DLG", "29,549,392,248", "23,245,791,632", "6,303,600,616", "79%", "0", "0", "0"], ["20", "Bulambuli DLG", "30,753,299,409", "26,959,482,154", "3,793,817,255", "88%", "0", "0", "0"], ["21", "Buliisa DLG", "18,294,791,160", "16,419,229,225", "1,875,561,935", "90%", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}, {"headings_1": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Absorption", "None", "None", "None", "Excess release of wage", "Transfer to LLGs", "Off Budget Financing/Receipts"], "type": "table"}}, {"content": "302", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}, {"headings_1": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 319, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**warrants**", "**Expenditure**", "**Unspent**", "**% Absorbed**", "", "", ""], ["22", "Bundibugyo DLG", "39,707,332,412", "36,643,497,580", "3,063,834,832", "92%", "0", "0", "0"], ["23", "Bunyangabu DLG", "24,862,898,691", "20,561,778,975", "4,301,119,716", "83%", "2,052,937,854", "0", "0"], ["24", "Bushenyi DLG", "36,980,426,746", "34,439,580,522", "2,540,846,224", "93%", "0", "0", "0"], ["25", "Bushenyi- Ishaka MC", "11,684,719,691", "11,292,130,344", "392,589,347", "97%", "0", "0", "0"], ["26", "Busia MC", "18,211,535,213", "17,637,648,532", "573,886,681", "97%", "0", "0", "0"], ["27", "Busia DLG", "40,095,305,823", "19,196,790,749", "20,898,515,07 4", "48%", "0", "20,078,498", "0"], ["28", "Butaleja DLG", "38,809,387,923", "34,243,631,347", "4,565,756,576", "88%", "0", "0", "0"], ["29", "Butambala DLG", "24,985,442,499", "22,376,845,377", "2,608,597,122", "90%", "0", "0", "0"], ["30", "Butebo DLG", "22,909,087,117", "22,478,362,026", "430,725,091", "98%", "0", "0", "0"], ["31", "Buvuma DLG", "17,877,060,899", "14,138,521,798", "3,738,539,101", "79%", "0", "0", "0"], ["32", "Buyende DLG", "26,829,931,702", "26,468,947,497", "360,984,205", "99%", "0", "0", "0"], ["33", "Dokolo DLG", "23,524,159,956", "23,288,388,774", "235,771,182", "99%", "0", "0", "0"], ["34", "Entebbe MC", "26,888,683,105", "22,048,720,146", "4,839,962,959", "82%", "0", "0", "0"], ["35", "Fort Portal City", "31,666,904,298", "24,431,286,453", "7,235,617,845", "77%", "0", "0", "0"], ["36", "Gomba DLG", "23,233,954,395", "20,882,997,994", "2,350,956,401", "90%", "0", "0", "0"], ["37", "Gulu City", "49,386,722,617", "45,917,881,177", "3,468,841,440", "93%", "0", "0", "0"], ["38", "Gulu DLG", "30,936,957,369", "23,679,289,662", "7,257,667,707", "77%", "4,001,598,220", "0", "0"], ["39", "Hoima City", "32,440,208,365", "25,077,585,804", "7,362,622,561", "77%", "2,101,550,903", "0", "0"], ["40", "Hoima DLG", "31,749,623,696", "30,024,039,766", "1,725,583,930", "95%", "0", "0", "0"], ["41", "Ibanda DLG", "27,336,202,032", "26,127,146,420", "1,209,055,612", "96%", "0", "0", "0"], ["42", "Ibanda MC", "13,531,822,207", "12,752,370,415", "779,451,792", "94%", "0", "0", "0"], ["43", "Iganga DLG", "42,585,220,806", "40,633,136,852", "1,952,083,954", "95%", "0", "0", "0"], ["44", "Iganga MC", "5,967,310,815", "5,957,338,084", "9,972,731", "100%", "0", "0", "0"], ["45", "Isingiro DLG", "84,123,856,039", "73,305,756,498", "10,818,099,54 1", "87%", "0", "524,019,290", "0"], ["46", "Jinja City", "50,969,290,015", "45,789,531,939", "5,179,758,076", "90%", "0", "124,937,495", "0"], ["47", "Jinja DLG", "42,976,051,843", "37,876,440,343", "5,099,611,500", "88%", "2,971,814,746", "0", "0"], ["48", "Kabale DLG", "45,921,136,512", "42,840,442,007", "3,080,694,505", "93%", "0", "0", "0"], ["49", "Kabale MC", "24,259,900,946", "18,754,562,405", "5,505,338,541", "77%", "0", "0", "0"], ["50", "Kabarole DLG", "31,780,524,335", "25,404,608,862", "6,375,915,473", "80%", "2,397,749,672", "0", "0"], ["51", "Kaberamaido DLG", "17,634,284,742", "16,893,157,922", "741,126,820", "96%", "0", "0", "0"], ["52", "Kagadi DLG", "43,753,100,858", "34,264,467,846", "9,488,633,012", "78%", "4,587,724,191", "585,148,825", "0"], ["53", "Kakumiro DLG", "34,040,505,106", "28,100,149,304", "5,940,355,802", "83%", "4,022,406,792", "0", "0"], ["54", "Kalaki DLG", "17,103,891,637", "13,429,786,442", "3,674,105,195", "79%", "2,011,872,321", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}, {"headings_1": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 320, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Absorption", "None", "None", "None", "Excess release of wage", "Transfer to LLGs", "Off Budget Financing/Receipts"], "type": "table"}}, {"content": "303", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}, {"headings_1": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 320, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**warrants**", "**Expenditure**", "**Unspent**", "**% Absorbed**", "", "", ""], ["55", "Kalangala DLG", "19,255,578,562", "17,414,057,912", "1,841,520,650", "90%", "0", "176,510,000", "0"], ["56", "Kaliro DLG", "35,901,144,843", "34,021,715,732", "1,879,429,111", "95%", "0", "0", "0"], ["57", "Kalungu DLG", "28,795,921,074", "27,148,879,609", "1,647,041,465", "94%", "0", "0", "0"], ["58", "Kamuli DLG", "61,487,285,797", "54,146,395,385", "7,340,890,412", "88%", "2,379,521,144", "64,362,709", "0"], ["59", "Kamuli MC", "21,130,778,694", "14,046,495,603", "7,084,283,091", "66%", "0", "0", "0"], ["60", "Kamwenge DLG", "54,827,697,933", "43,687,085,450", "11,140,612,48 3", "80%", "0", "209,067,094", "0"], ["61", "Kanungu DLG", "44,030,676,812", "42,369,401,889", "1,661,274,923", "96%", "0", "38,504,645", "0"], ["62", "Kapchorwa DLG", "22,517,959,276", "19,748,553,077", "2,769,406,199", "88%", "0", "0", "0"], ["63", "Kapchorwa MC", "8,395,473,308", "7,997,225,401", "398,247,907", "95%", "0", "0", "0"], ["64", "Kapelebyong DLG", "15,569,721,601", "12,235,337,606", "3,334,383,995", "79%", "0", "0", "0"], ["65", "Kasese MC", "30,900,924,929", "28,458,875,148", "2,442,049,781", "92%", "0", "64,733,154", "0"], ["66", "Kasese DLG", "81,918,725,603", "78,576,105,971", "3,342,619,632", "96%", "0", "0", "0"], ["67", "Kassanda DLG", "32,378,212,359", "30,930,307,115", "1,447,905,244", "96%", "0", "0", "0"], ["68", "Katakwi DLG", "32,045,504,801", "30,127,091,367", "1,918,413,434", "94%", "0", "0", "0"], ["69", "Kayunga DLG", "48,613,572,001", "46,099,338,233", "2,514,233,768", "95%", "0", "0", "773,412,069"], ["70", "Kazo DLG", "20,798,136,942", "18,199,280,618", "2,598,856,324", "88%", "0", "0", "0"], ["71", "Kibaale DLG", "30,224,714,785", "25,820,356,610", "4,404,358,175", "85%", "0", "0", "0"], ["72", "Kiboga DLG", "27,790,363,854", "26,318,651,550", "1,471,712,304", "95%", "0", "52,265,069", "0"], ["73", "Kibuku DLG", "28,753,665,289", "25,972,461,234", "2,781,204,055", "90%", "0", "0", "0"], ["74", "Kikuube DLG", "39,760,285,943", "36,404,274,857", "3,356,011,086", "92%", "2,089,356,961", "0", "0"], ["75", "Kira MC", "27,879,646,471", "26,368,296,040", "1,511,350,431", "95%", "0", "0", "0"], ["76", "Kiruhura DLG", "24,387,600,876", "23,043,919,729", "1,343,681,147", "94%", "0", "1,140,291,802", "0"], ["77", "Kiryandongo DLG", "47,174,781,543", "38,282,883,956", "8,891,897,587", "81%", "2,595,952,499", "0", "0"], ["78", "Kisoro DLG", "42,882,291,400", "42,455,392,088", "426,899,312", "99%", "0", "0", "0"], ["79", "Kisoro MC", "4,326,154,385", "3,887,968,240", "438,186,145", "90%", "0", "0", "0"], ["80", "Kitagwenda DLG", "20,145,817,767", "18,803,315,637", "1,342,502,130", "93%", "0", "0", "0"], ["81", "Kitgum DLG", "33,271,306,168", "32,504,037,997", "767,268,171", "98%", "0", "0", "0"], ["82", "Koboko MC", "13,888,053,208", "10,699,321,135", "3,188,732,073", "77%", "0", "0", "0"], ["83", "Koboko DLG", "35,409,866,711", "33,272,440,212", "2,137,426,499", "94%", "0", "0", "0"], ["84", "Kole DLG", "28,474,192,096", "26,922,628,239", "1,551,563,857", "95%", "0", "53,722,664", "0"], ["85", "Kumi DLG", "33,007,726,183", "31,841,309,685", "1,166,416,498", "96%", "0", "0", "0"], ["86", "Kumi MC", "8,126,023,961", "7,548,239,062", "577,784,899", "93%", "0", "185,139,760", "0"], ["87", "Kwania DLG", "23,635,325,330", "19,196,790,749", "4,438,534,581", "81%", "0", "0", "0"], ["88", "Kween DLG", "24,080,850,750", "20,536,831,697", "3,544,019,053", "85%", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}, {"headings_1": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 321, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Absorption", "None", "None", "None", "Excess release of wage", "Transfer to LLGs", "Off Budget Financing/Receipts"], "type": "table"}}, {"content": "304", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}, {"headings_1": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 321, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**warrants**", "**Expenditure**", "**Unspent**", "**% Absorbed**", "", "", ""], ["89", "Kyankwanzi DLG", "29,961,018,886", "27,044,826,001", "2,916,192,885", "90%", "0", "0", "0"], ["90", "Kyegegwa DLG", "51,906,962,379", "42,010,275,479", "9,896,686,900", "81%", "0", "169,906,666", "0"], ["91", "kyenjojo DLG", "48,783,757,564", "42,013,520,258", "6,770,237,306", "86%", "0", "0", "0"], ["92", "Kyotera DLG", "39,193,598,994", "35,926,005,558", "3,267,593,436", "92%", "0", "0", "0"], ["93", "Lamwo DLG", "48,320,085,318", "41,646,778,955", "6,673,306,363", "86%", "0", "0", "0"], ["94", "Lira City", "42,012,644,858", "35,186,882,702", "6,825,762,156", "84%", "2,012,273,042", "0", "0"], ["95", "Lira DLG", "39,485,569,918", "32,066,592,440", "7,418,977,478", "81%", "0", "300,110,546", "0"], ["96", "Lugazi MC", "27,142,890,168", "19,986,329,853", "7,156,560,315", "74%", "0", "0", "0"], ["97", "Luuka DLG", "30,651,591,016", "27,645,019,299", "3,006,571,717", "90%", "0", "0", "0"], ["98", "Luwero DLG", "70,065,278,636", "0", "70,065,278,63 6", "0%", "0", "0", "0"], ["99", "Lwengo DLG", "32,148,893,519", "28,622,557,089", "3,526,336,430", "89%", "0", "0", "0"], ["100", "Lyantonde DLG", "18,928,350,342", "17,315,185,791", "1,613,164,551", "91%", "0", "23,137,182", "0"], ["101", "Madi Okollo DLG", "30,882,287,746", "27,937,245,343", "2,945,042,403", "90%", "0", "0", "0"], ["102", "Makindye- Ssabagabo MC", "21,970,955,485", "0", "21,970,955,48 5", "0%", "0", "0", "0"], ["103", "Manafwa DLG", "32,314,022,238", "28,143,462,499", "4,170,559,739", "87%", "0", "0", "0"], ["104", "Maracha DLG", "30,589,523,882", "26,104,276,925", "4,485,246,957", "85%", "2,540,902,310", "0", "0"], ["105", "Masaka DLG", "19,984,292,997", "18,413,164,851", "1,571,128,146", "92%", "0", "0", "0"], ["106", "Masaka City", "39,377,424,934", "35,434,227,386", "3,943,197,548", "90%", "0", "0", "0"], ["107", "Masindi MC", "13,208,468,876", "12,410,985,990", "797,482,886", "94%", "0", "0", "0"], ["108", "Masindi DLG", "31,043,870,003", "28,286,651,936", "2,757,218,067", "91%", "0", "0", "0"], ["109", "Mayuge DLG", "50,196,940,048", "45,670,547,383", "4,526,392,665", "91%", "0", "0", "0"], ["110", "Mbale DLG", "44,800,253,897", "43,021,470,498", "1,778,783,399", "96%", "0", "0", "0"], ["111", "Mbale City City", "54,509,554,490", "52,440,655,447", "2,068,899,043", "96%", "0", "0", "0"], ["112", "Mbarara City", "56,163,575,756", "37,529,896,173", "18,633,679,58 3", "67%", "2,497,489,578", "0", "0"], ["113", "Mbarara DLG", "31,389,570,562", "29,057,935,457", "2,331,635,105", "93%", "0", "0", "0"], ["114", "Mitooma DLG", "31,033,824,747", "28,534,656,313", "2,499,168,434", "92%", "0", "0", "0"], ["115", "Mityana MC", "10,286,862,838", "10,120,930,540", "165,932,298", "98%", "0", "0", "0"], ["116", "Mityana DLG", "34,739,884,076", "34,060,294,580", "679,589,496", "98%", "0", "0", "0"], ["117", "Moroto DLG DLG", "17,127,913,866", "14,133,470,694", "2,994,443,172", "83%", "0", "0", "0"], ["118", "Moroto MC MC", "7,880,859,977", "7,433,003,905", "447,856,072", "94%", "0", "0", "0"], ["119", "Moyo DLG", "29,195,416,011", "27,516,553,465", "1,678,862,546", "94%", "0", "0", "0"], ["120", "Mpigi DLG", "34,682,719,605", "32,974,065,081", "1,708,654,524", "95%", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}, {"headings_1": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 322, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Absorption", "None", "None", "None", "Excess release of wage", "Transfer to LLGs", "Off Budget Financing/Receipts"], "type": "table"}}, {"content": "305", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}, {"headings_1": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 322, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**warrants**", "**Expenditure**", "**Unspent**", "**% Absorbed**", "", "", ""], ["121", "Mubende DLG", "39,647,152,652", "34,923,221,857", "4,723,930,795", "88%", "0", "1,138,791,914", "0"], ["122", "Mubende MC", "31,308,367,407", "26,727,376,138", "4,580,991,269", "85%", "0", "0", "0"], ["123", "Mukono DLG", "57,834,245,531", "55,901,318,197", "1,932,927,334", "97%", "0", "0", "0"], ["124", "Mukono MC", "22,502,726,784", "18,587,918,237", "3,914,808,547", "83%", "0", "0", "0"], ["125", "Nakapiripit DLG", "13,792,230,712", "12,945,450,637", "846,780,075", "94%", "0", "148,785,780", "0"], ["126", "Nakaseke DLG", "35,726,792,690", "33,314,456,534", "2,412,336,156", "93%", "0", "0", "0"], ["127", "Nakasongola DLG", "31,387,140,337", "30,027,827,577", "1,359,312,760", "96%", "0", "0", "400,000,000"], ["128", "Namayingo DLG", "30,764,093,834", "26,542,664,138", "4,221,429,696", "86%", "0", "0", "0"], ["129", "Namisindwa DLG", "30,276,933,318", "28,725,738,658", "1,551,194,660", "95%", "0", "0", "0"], ["130", "Namutumba DLG", "33,545,828,238", "31,116,858,743", "2,428,969,495", "93%", "0", "0", "0"], ["131", "Nansana MC", "28,771,493,569", "26,482,840,811", "2,288,652,758", "92%", "0", "0", "0"], ["132", "Napal DLG DLG", "17,502,475,644", "16,530,012,194", "972,463,450", "94%", "0", "0", "0"], ["133", "Nebbi DLG", "32,975,573,035", "31,506,692,387", "1,468,880,648", "96%", "0", "0", "0"], ["134", "Nebbi MC", "5,315,320,126", "4,846,497,885", "468,822,241", "91%", "0", "0", "0"], ["135", "Ngora DLG", "22,984,373,307", "22,162,388,727", "821,984,580", "96%", "0", "0", "0"], ["136", "Njeru MC", "12,513,270,328", "12,507,550,990", "5,719,338", "100%", "0", "0", "0"], ["137", "Ntoroko DLG", "23,319,020,690", "17,838,045,388", "5,480,975,302", "76%", "2,448,236,990", "0", "0"], ["138", "Ntugamo MC", "10,006,372,814", "6,421,172,764", "3,585,200,050", "64%", "0", "0", "0"], ["139", "Ntungamo DLG", "65,955,356,867", "59,053,809,204", "6,901,547,663", "90%", "0", "0", "0"], ["140", "Nwoya DLG", "26,906,362,637", "23,984,644,132", "2,921,718,505", "89%", "0", "0", "0"], ["141", "Obongi DLG", "36,016,551,508", "31,128,601,256", "4,887,950,252", "86%", "0", "0", "0"], ["142", "Otuke DLG", "19,045,497,065", "17,609,180,705", "1,436,316,360", "92%", "0", "0", "342,888,374"], ["143", "Oyam DLG", "48,266,804,257", "42,073,370,843", "6,193,433,414", "87%", "0", "0", "0"], ["144", "Pader DLG", "32,381,009,380", "31,488,029,130", "892,980,250", "97%", "0", "172,984,126", "0"], ["145", "Pakwach DLG", "23,874,245,553", "20,530,628,195", "3,343,617,358", "86%", "2,457,707,239", "29,000,000", "0"], ["146", "Pallisa DLG", "40,668,548,479", "37,753,661,347", "2,914,887,132", "93%", "0", "0", "0"], ["147", "Rakai DLG", "43,948,336,253", "42,336,787,704", "1,611,548,549", "96%", "0", "0", "0"], ["148", "Rubanda DLG", "32,450,904,042", "30,989,097,975", "1,461,806,067", "95%", "0", "0", "0"], ["149", "Rubirizi DLG", "23,166,794,758", "20,530,176,600", "2,636,618,158", "89%", "0", "0", "350,890,654"], ["150", "Rukiga DLG", "23,721,798,107", "20,362,927,389", "3,358,870,718", "86%", "0", "0", "0"], ["151", "Rukungiri DLG", "47,948,154,494", "46,890,746,619", "1,057,407,875", "98%", "0", "0", "0"], ["152", "Rukungiri MC", "9,588,610,221", "8,847,154,258", "741,455,963", "92%", "0", "0", "0"], ["153", "Rwampara DLG", "23,245,993,216", "19,456,469,037", "3,789,524,179", "84%", "2,542,813,461", "0", "0"], ["154", "Sembabule DLG", "34,093,818,966", "32,559,068,877", "1,534,750,089", "95%", "0", "0", "0"], ["155", "Serere DLG", "36,425,484,861", "34,358,443,242", "2,067,041,619", "94%", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}, {"headings_1": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 323, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Absorption", "None", "None", "None", "Excess release of wage", "Transfer to LLGs", "Off Budget Financing/Receipts"], "type": "table"}}, {"content": "306", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}, {"headings_1": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 323, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**warrants**", "**Expenditure**", "**Unspent**", "**% Absorbed**", "", "", ""], ["156", "Sheema DLG", "30,512,174,022", "27,211,027,636", "3,301,146,386", "89%", "0", "0", "0"], ["157", "Sheema MC", "14,776,377,415", "13,914,040,913", "862,336,502", "94%", "0", "0", "0"], ["158", "Sironko DLG", "40,673,330,239", "38,374,226,581", "2,299,103,658", "94%", "0", "0", "0"], ["159", "Soroti City", "27,191,436,469", "26,510,579,363", "680,857,106", "97%", "0", "0", "0"], ["160", "Soroti DLG", "32,154,680,153", "29,546,319,610", "2,608,360,543", "92%", "0", "0", "0"], ["161", "Terego DLG", "51,009,048,929", "0", "51,009,048,92 9", "0%", "6,426,650,108", "0", "0"], ["162", "Tororo MC", "20,366,168,079", "19,681,780,810", "684,387,269", "97%", "0", "0", "0"], ["163", "Tororo DLG", "71,852,450,728", "61,209,067,941", "10,643,382,78 7", "85%", "0", "1,210,847,439", "0"], ["164", "Wakiso DLG", "86,711,358,646", "79,119,713,715", "7,591,644,931", "91%", "0", "0", "0"], ["165", "Yumbe DLG", "87,975,942,483", "74,669,888,209", "13,306,054,27 4", "85%", "2,447,372,714", "0", "1,803,548,082"], ["166", "Zombo DLG", "30,237,259,913", "26,476,136,554", "3,761,123,359", "88%", "0", "0", "0"], ["167", "Omoro DLG", "26,863,805,127", "25,046,339,947", "1,817,465,180", "93%", "0", "0", "0"], ["168", "Kitgum MC", "17,240,456,470", "16,734,894,910", "505,561,560", "97%", "0", "0", "0"], ["169", "Bududa DLG", "34,905,387,096", "31,716,472,984", "3,188,914,112", "91%", "0", "0", "0"], ["", "**Total**", "**5,426,900,787, 092**", "**4,723,235,613, 153**", "**703,665,173, 939**", "**87%**", "**54,585,930,745**", "**6,493,901,8 77**", "**3,670,739,179**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}, {"headings_1": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 324, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Absorption", "None", "None", "None", "Excess release of wage", "Transfer to LLGs", "Off Budget Financing/Receipts"], "type": "table"}}, {"content": "307", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}, {"headings_1": {"content": "Appendix 4 a: Performance of local revenue and overall revenue performance", "page": 313, "level": 2}}], "page": 324, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}, {"headings_1": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "", "**Misclassification**", null, null, null, null, "**Unaccounted for funds**", null, null, null], ["**SN**", "**Entity Name**", "**Salary, pension and gratuity**", "**Irrigation**", "**Exgratia**", "**Other expenditure lines**", "**Total**", "**Administrative expenses**", "**PDM**", "**Support to Organized Groups for improvement of people\u2019s livelihood**", "**Total**"], ["1", "Adjumani DLG", "283,297,027", "0", "0", "429,130,982", "712,428,009", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}, {"headings_1": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 325, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": [["", "", "**Misclassification**", null, null, null, null, "**Unaccounted for funds**", null, null, null], ["**SN**", "**Entity Name**", "**Salary, pension and gratuity**", "**Irrigation**", "**Exgratia**", "**Other expenditure lines**", "**Total**", "**Administrative expenses**", "**PDM**", "**Support to Organized Groups for improvement of people\u2019s livelihood**", "**Total**"], ["1", "Adjumani DLG", "283,297,027", "0", "0", "429,130,982", "712,428,009", "0", "0", "0", "0"], ["2", "Agago DLG", "0", "0", "0", "0", "0", "0", "56,193,109", "0", "56,193,109"], ["3", "Alebetong DLG", "7,952,644", "0", "0", "0", "7,952,644", "0", "0", "0", "0"], ["4", "Amolatar DLG", "70,075,090", "0", "0", "67,447,800", "137,522,890", "0", "0", "0", "0"], ["5", "Amudat DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["6", "Amuria DLG", "17,066,509", "0", "0", "0", "17,066,509", "0", "0", "0", "0"], ["7", "Amuru DLG", 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"1,689,071", "687,041,722", "0", "0", "688,730,793", "18,579,130", "0", "0", "18,579,130"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}, {"headings_1": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "", "Misclassification", "None", "None", "None", "None", "Unaccounted for funds", "None", "None", "None"], "type": "table"}}, {"content": "311", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}, {"headings_1": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 328, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**Misclassification**", null, null, null, null, "**Unaccounted for funds**", null, null, null], ["**SN**", "**Entity Name**", "**Salary, pension and gratuity**", "**Irrigation**", "**Exgratia**", "**Other expenditure lines**", "**Total**", "**Administrative expenses**", "**PDM**", "**Support to Organized Groups for improvement of people\u2019s livelihood**", "**Total**"], ["127", "Nakasongola DLG", "41,613,733", "0", "0", "0", "41,613,733", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}, {"headings_1": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "", "Misclassification", "None", "None", "None", "None", "Unaccounted for funds", "None", "None", "None"], "type": "table"}}, {"content": [["", "", "**Misclassification**", null, null, null, null, "**Unaccounted for funds**", null, null, null], ["**SN**", "**Entity Name**", "**Salary, pension and gratuity**", "**Irrigation**", "**Exgratia**", "**Other expenditure lines**", "**Total**", "**Administrative expenses**", "**PDM**", "**Support to Organized Groups for improvement of people\u2019s livelihood**", "**Total**"], ["127", "Nakasongola DLG", "41,613,733", "0", "0", "0", "41,613,733", "0", "0", "0", "0"], ["128", "Namayingo DLG", "36,843,688", "0", "0", "0", "36,843,688", "0", "0", "0", "0"], ["129", "Namisindwa DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["130", "Namutumba DLG", "271,169,442", "0", "0", "153,019,013", "424,188,455", "0", "0", "0", "0"], ["131", "Nansana MC", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["132", "Napal DLG DLG", "0", "0", "0", "0", "0", "255,002,000", "0", "0", "255,002,000"], ["133", "Nebbi DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["134", "Nebbi MC", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["135", "Ngora DLG", "0", "0", "0", "23,641,000", "23,641,000", "0", "0", "0", "0"], ["136", "Njeru MC", "0", "0", "0", "36,732,050", "36,732,050", "0", "0", "0", "0"], ["137", "Ntoroko DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["138", "Ntugamo MC", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["139", "Ntungamo DLG", "15,020,229", "229,477,125", "0", "0", "244,497,354", "0", "0", "0", "0"], ["140", "Nwoya DLG", "0", "1,282,287,149", "0", "120,040,211", "1,402,327,360", "0", "0", "0", "0"], ["141", "Obongi DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["142", "Otuke DLG", "109,944,652", "0", "0", "99,132,476", "209,077,128", "0", "0", "0", "0"], ["143", "Oyam DLG", "0", "0", "0", "388,608,220", "388,608,220", "0", "0", "0", "0"], ["144", "Pader DLG", "0", "0", "0", "157,329,446", "157,329,446", "65,770,718", "0", "0", "65,770,718"], ["145", "Pakwach DLG", "0", "0", "5,500,000", "0", "5,500,000", "14,670,200", "0", "0", "14,670,200"], ["146", "Pallisa DLG", "0", "0", "2,427,469", "115,027,538", "117,455,007", "0", "0", "0", "0"], ["147", "Rakai DLG", "0", "450,270,049", "0", "0", "450,270,049", "0", "0", "0", "0"], ["148", "Rubanda DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["149", "Rubirizi DLG", "76,714,874", "0", "0", "0", "76,714,874", "0", "0", "0", "0"], ["150", "Rukiga DLG", "2,673,536", "0", "0", "0", "2,673,536", "0", "0", "0", "0"], ["151", "Rukungiri DLG", "0", "1,182,235,981", "0", "0", "1,182,235,981", "0", "0", "0", "0"], ["152", "Rukungiri MC", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["153", "Rwampara DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["154", "Sembabule DLG", "0", "381,925,415", "0", "0", "381,925,415", "0", "0", "0", "0"], ["155", "Serere DLG", "0", "0", "0", "275,490,964", "275,490,964", "0", "0", "0", "0"], ["156", "Sheema DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["157", "Sheema MC", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["158", "Sironko DLG", "0", "244,992,927", "0", "0", "244,992,927", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}, {"headings_1": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "", "Misclassification", "None", "None", "None", "None", "Unaccounted for funds", "None", "None", "None"], "type": "table"}}, {"content": "312", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}, {"headings_1": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 329, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**Misclassification**", null, null, null, null, "**Unaccounted for funds**", null, null, null], ["**SN**", "**Entity Name**", "**Salary, pension and gratuity**", "**Irrigation**", "**Exgratia**", "**Other expenditure lines**", "**Total**", "**Administrative expenses**", "**PDM**", "**Support to Organized Groups for improvement of people\u2019s livelihood**", "**Total**"], ["159", "Soroti City", "151,786,440", "0", "0", "0", "151,786,440", "0", "0", "0", "0"], ["160", "Soroti DLG", "0", "0", "0", "62,521,446", "62,521,446", "0", "0", "0", "0"], ["161", "Terego DLG", "0", "0", "0", "107,769,500", "107,769,500", "0", "0", "0", "0"], ["162", "Tororo MC", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["163", "Tororo DLG", "241,169,147", "421,412,670", "0", "0", "662,581,817", "0", "0", "0", "0"], ["164", "Wakiso DLG", "0", "970,978,292", "0", "0", "970,978,292", "0", "0", "0", "0"], ["165", "Yumbe DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["166", "Zombo DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["167", "Omoro DLG", "519,003,445", "753,058,716", "0", "207,187,886", "1,479,250,047", "0", "0", "0", "0"], ["168", "Kitgum MC", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["169", "Bududa DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["", "Total", "5,461,616,914", "20,478,337,116", "525,038,679", "13,059,125,064", "39,524,117,773", "1,981,138,496", "453,302,701", "61,000,000", "2,495,441,197"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}, {"headings_1": {"content": "Appendix 4 b: Absorption of funds, excess release of wage, transfer to LLGs and off budget", "page": 319, "level": 2}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "", "Misclassification", "None", "None", "None", "None", "Unaccounted for funds", "None", "None", "None"], "type": "table"}}, {"content": "Appendix 4 c: Ex-gratia payments", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}, {"headings_1": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**SN**", "**Entity Name**", "**Funding of Ex-gratia for Councillors**", null, null, null, "**Underpayment of Councillors**", null], ["", "", "**Approved Estimate (UGX.)**", "**Release (UGX.)**", "**Under funding (UGX.)**", "**% Variance**", "**No. of councillors under/not paid**", "**Amount not/underpaid**"], ["1", "Agago DLG", "0", "0", "0", "0", "3", "1,245,500"], ["2", "Amudat DLG", "0", "0", "0", "0", "8", "24,000,000"], ["3", "Amuria DLG", "0", "0", "0", "0", "32", "57,000,000"], ["4", "Apac DLG", "0", "0", "0", "0", "23", "56,227,000"], ["5", "Bugiri DLG", "104,400,000", "-", "104,400,000", "100%", "14", "10,675,000"], ["6", "Bugweri DLG", "116,400,000", "109,160,000", "7,240,000", "6%", "13", "9,750,000"], ["7", "Buhweju DLG", "79,800,000", "59,850,000", "19,950,000", "25%", "26", "13,965,000"], ["8", "Bukedea DLG", "144,169,020", "", "144,169,020", "100%", "380", "28,500,000"], ["9", "Bukwo DLG", "105,900,000", "88,436,274", "17,463,726", "16%", "56", "6,720,000"], ["10", "Bunyangabu DLG", "212,160,000", "179,744,319", "32,415,681", "15%", "", ""], ["11", "Butambala DLG", "119,220,000", "97,169,071", "22,050,929", "18%", "289", "43,250,000"], ["12", "Buyende DLG", "229,020,000", "199,783,352", "29,236,648", "13%", "", ""], ["13", "Gomba DLG", "0", "0", "0", "0", "18", "13,950,000"], ["14", "Jinja City", "269,040,000", "97,074,000", "171,966,000", "64%", "", ""], ["15", "Kaliro DLG", "0", "0", "0", "0", "6", "5,794,800"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}, {"headings_1": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "313", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}, {"headings_1": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}], "page": 330, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["**SN**", "**Entity Name**", "**Funding of Ex-gratia for Councillors**", null, null, null, "**Underpayment of Councillors**", null], ["", "", "**Approved Estimate (UGX.)**", "**Release (UGX.)**", "**Under funding (UGX.)**", "**% Variance**", "**No. of councillors under/not paid**", "**Amount not/underpaid**"], ["16", "Kamuli DLG", "0", "0", "0", "0", "387", "63,876,000"], ["17", "Kapelebyong DLG", "333,584,420", "300,509,420", "33,075,000", "10%", "105", "33,075,000"], ["18", "Kasese MC", "0", "0", "0", "0", "2", "1,575,000"], ["19", "Katakwi DLG", "0", "0", "0", "0", "218", "22,890,000"], ["20", "Kiboga DLG", "0", "0", "0", "0", "1", "500,000"], ["21", "Kibuku DLG", "175,440,000", "118,080,000", "57,360,000", "33%", "", ""], ["22", "Kisoro DLG", "124,800,000", "85,440,000", "39,360,000", "32%", "39", "4,680,000"], ["23", "Kitagwenda DLG", "194,100,000", "121,000,000", "73,100,000", "38%", "25", "6,250,000"], ["24", "Kitgum DLG", "0", "0", "0", "0", "38", "155,904,507"], ["25", "Kyegegwa DLG", "310,380,000", "476,381,887", "-166,001,887", "-53%", "", ""], ["26", "Lamwo DLG", "0", "0", "0", "0", "174", "79,779,000"], ["27", "Lira City", "360,480,000", "118,320,000", "242,160,000", "67%", "", ""], ["28", "Luuka DLG", "187,680,000", "144,416,000", "43,264,000", "23%", "", ""], ["29", "Luwero DLG", "361,291,540", "358,410,200", "2,881,340", "1%", "0", "-"], ["30", "Maracha DLG", "321,960,000", "200,000,000", "121,960,000", "38%", "507", "158,100,000"], ["31", "Mbarara City", "258,480,000", "219,413,000", "39,067,000", "15%", "65", "66,600,000"], ["32", "Moyo DLG", "12,320,000", "0", "12,320,000", "100%", "31", "4,340,000"], ["33", "Mubende MC", "0", "0", "0", "0", "1", "525,000"], ["34", "Nakaseke DLG", "147,120,000", "132,840,000", "14,280,000", "10%", "102", "12,240,000"], ["35", "Nakasongola DLG", "234,780,000", "196,157,000", "38,623,000", "16%", "28", "7,429,800"], ["36", "Namutumba DLG", "250,260,000", "124,697,919", "125,562,081", "50%", "", "61,800,000"], ["37", "Napal DLG DLG", "0", "0", "0", "0", "95", "53,200,000"], ["38", "Nebbi MC", "0", "0", "0", "0", "20", "10,000,000"], ["39", "Ngora DLG", "170,940,000", "124,167,039", "46,772,961", "27%", "0", "12,132,055"], ["40", "Ntoroko DLG", "174,660,000", "147,793,407", "26,866,593", "15%", "5", "5,890,000"], ["41", "Obongi DLG", "0", "0", "0", "0", "84", "10,080,000"], ["42", "Pakwach DLG", "65,400,000", "30,740,000", "34,660,000", "53%", "0", "0"], ["43", "Pallisa DLG", "338,460,000", "224,124,030", "114,335,970", "34%", "0", "0"], ["44", "Serere DLG", "230,700,000", "199,719,486", "30,980,514", "13%", "0", "0"], ["45", "Sironko DLG", "0", "0", "0", "0", "10", "60,000,000"], ["46", "Soroti City", "64,680,000", "55,080,000", "9,600,000", "15%", "169", "20,280,000"], ["47", "Yumbe DLG", "534,060,000", "276,000,000", "258,060,000", "48%", "0", "0"], ["48", "Omoro DLG", "58,800,000", "58,800,000", "0", "0", "28", "46,600,000"], ["", "**Total**", "**6,290,484,980**", "**4,543,306,404**", "**1,747,178,576**", "**28%**", "**3,002**", "**1,168,823,662**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}, {"headings_1": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Funding of Ex-gratia for Councillors", "None", "None", "None", "Underpayment of Councillors", "None"], "type": "table"}}, {"content": "314", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}, {"headings_1": {"content": "Appendix 4 b: Misclassification and unaccounted for funds", "page": 325, "level": 3}}], "page": 331, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 332, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Kagadi DLG", "151", "0", "151", "0", "2,625,752,313", "1,638,280,159", "987,472,154", "11,946,385", "0", "11,946,385"], ["2", "Kibaale DLG", "57", "57", "0", "0", "991,178,025", "618,781,601", "372,396,424", "11,946,385", "7,833,456", "4,112,929"], ["3", "Kyankwanzi DLG", "119", "117", "2", "0", "2,069,301,492", "1,241,761,074", "827,540,418", "11,946,385", "9,584,569", "2,361,816"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 332, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": [["1", "Kagadi DLG", "151", "0", "151", "0", "2,625,752,313", "1,638,280,159", "987,472,154", "11,946,385", "0", "11,946,385"], ["2", "Kibaale DLG", "57", "57", "0", "0", "991,178,025", "618,781,601", "372,396,424", "11,946,385", "7,833,456", "4,112,929"], ["3", "Kyankwanzi DLG", "119", "117", "2", "0", "2,069,301,492", "1,241,761,074", "827,540,418", "11,946,385", "9,584,569", "2,361,816"], ["4", "Buliisa DLG", "37", "37", "0", "0", "643,396,262", "378,223,568", "265,172,694", "11,946,385", "6,097,127", "5,849,258"], ["5", "Kiboga DLG", "58", "58", "0", "0", "1,008,567,113", "793,049,020", "215,518,093", "11,946,385", "11,614,600", "331,785"], ["6", "Kiryandongo DLG", "43", "43", "0", "0", "777,773,770", "475,060,913", "302,712,857", "11,946,385", "7,105,909", "4,840,476"], ["7", "Kayunga DLG", "57", "71", "0", "0", "1,234,625,259", "703,992,280", "530,632,979", "11,946,385", "0", "11,946,385"], ["8", "Kira MC", "6", "3", "3", "0", "104,334,529", "76,793,676", "27,540,853", "11,946,385", "17,000,000", "05,053,615"], ["9", "Mukono DLG", "88", "88", "0", "0", "1,530,239,758", "1,007,444,869", "522,794,889", "11,946,385", "7,105,000", "4,841,385"], ["10", "Nakaseke DLG", "72", "72", "0", "0", "1,234,625,259", "681,238,785", "553,386,474", "11,946,385", "8,628,335", "3,318,050"], ["11", "Nansana MC", "29", "13", "16", "0", "507,132,026", "286,736,255", "220,395,771", "11,946,385", "17,000,000", "05,053,615"], ["12", "Wakiso DLG", "100", "98", "2", "0", "1,738,908,817", "1,139,324,157", "599,584,660", "11,946,385", "10,428,988", "1,517,397"], ["13", "Buhweju DLG", "68", "68", "0", "0", "1,182,458,000", "737,768,551", "444,689,449", "11,946,385", "7,531,680", "4,414,705"], ["14", "Kabale DLG", "67", "67", "0", "0", "1,165,068,887", "702,794,039", "462,274,848", "11,946,385", "0", "11,946,385"], ["15", "Kanungu DLG", "98", "36", "62", "0", "1,704,130,640", "881,051,146", "823,079,494", "11,946,385", "17,000,000", "05,053,615"], ["16", "Kisoro DLG", "58", "58", "0", "0", "1,000,332,478", "652,450,147", "347,882,331", "11,946,385", "7,600,000", "4,346,385"], ["17", "Mbarara City", "23", "23", "0", "0", "399,949,028", "249,539,361", "150,409,667", "11,946,385", "6,609,316", "5,337,069"], ["18", "Rubirizi DLG", "53", "52", "1", "0", "921,621,673", "584,421,623", "337,200,050", "11,946,385", "8,171,435", "3,774,950"], ["19", "Rukungiri DLG", "57", "39", "18", "0", "1,304,181,582", "853,987,586", "450,193,996", "11,946,385", "0", "11,946,385"], ["20", "Rwampara DLG", "29", "29", "0", "0", "504,283,557", "314,636,582", "189,646,975", "11,946,385", "7,115,692", "4,830,693"], ["21", "Bugiri DLG", "98", "37", "61", "0", "1,704,130,640", "974,895,667", "729,234,973", "11,946,385", "17,459,459", "05,513,074"], ["22", "Bugiri MC", "4", "4", "0", "0", "69,556,352", "48,212,048", "21,344,304", "11,946,385", "7,672,300", "4,274,085"], ["23", "Bugweri DLG", "36", "18", "18", "0", "626,007,174", "410,972,260", "215,034,914", "11,946,385", "17,812,103", "05,865,718"], ["24", "Iganga DLG", "42", "21", "21", "0", "730,341,703", "436,031,002", "294,310,701", "11,946,385", "17,000,000", "05,053,615"], ["25", "Iganga MC", "11", "11", "0", "0", "191,279,969", "117,785,902", "73,494,067", "11,946,385", "7,272,727", "4,673,658"], ["26", "Jinja City", "26", "26", "0", "0", "452,116,292", "288,106,284", "164,010,008", "11,946,385", "7,530,677", "4,415,708"], ["27", "Jinja DLG", "34", "30", "4", "0", "591,228,997", "371,671,768", "219,557,229", "11,946,385", "7,187,894", "4,758,491"], ["28", "Kamuli MC", "10", "10", "0", "0", "219,456,294", "89,860,982", "129,595,312", "11,946,385", "8,505,497", "3,440,888"], ["29", "Luuka DLG", "64", "30", "34", "0", "1,112,901,643", "694,385,933", "418,515,710", "11,946,385", "17,000,000", "05,053,615"], ["30", "Mayuge DLG", "84", "45", "39", "0", "1,460,683,406", "855,900,681", "604,782,725", "11,946,385", "17,000,000", "05,053,615"], ["31", "Namayingo DLG", "50", "22", "28", "0", "869,454,408", "532,276,091", "337,178,317", "11,946,385", "17,000,000", "05,053,615"], ["32", "Nebbi MC", "9", "9", "0", "0", "156,501,794", "98,726,810", "57,774,984", "11,946,385", "9,518,650", "2,427,735"], ["33", "Butaleja DLG", "76", "33", "43", "0", "1,321,570,700", "681,306,967", "640,263,733", "11,946,385", "13,756,443", "01,810,058"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 332, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": "315", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 332, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["34", "Tororo DLG", "172", "155", "17", "0", "2,695,308,665", "1,764,595,230", "930,713,435", "11,946,385", "11,843,328", "103,057"], ["35", "Kazo DLG", "28", "28", "0", "0", "962,600,000", "533,000,000", "429,600,000", "11,946,385", "17,000,000", "05,053,615"], ["36", "Kiruhura DLG", "56", "30", "26", "0", "973,788,937", "608,122,913", "365,666,024", "11,946,385", "0", "11,946,385"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 333, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": [["34", "Tororo DLG", "172", "155", "17", "0", "2,695,308,665", "1,764,595,230", "930,713,435", "11,946,385", "11,843,328", "103,057"], ["35", "Kazo DLG", "28", "28", "0", "0", "962,600,000", "533,000,000", "429,600,000", "11,946,385", "17,000,000", "05,053,615"], ["36", "Kiruhura DLG", "56", "30", "26", "0", "973,788,937", "608,122,913", "365,666,024", "11,946,385", "0", "11,946,385"], ["37", "Mbale DLG", "90", "67", "23", "0", "1,558,108,934", "966,351,955", "591,756,979", "11,946,385", "9,766,538", "2,179,847"], ["38", "Bududa DLG", "159", "159", "0", "0", "2,764,865,000", "1,725,014,000", "1,039,851,000", "11,946,385", "7,105,908", "4,840,477"], ["39", "Mityana DLG", "75", "72", "3", "0", "1,304,181,612", "801,359,558", "502,822,054", "11,946,385", "7,398,362", "4,548,023"], ["40", "Nakasongola DLG", "68", "64", "4", "0", "1,182,458,062", "723,455,289", "459,002,773", "11,946,385", "7,856,479", "4,089,906"], ["41", "Mitooma DLG", "77", "73", "4", "0", "1,338,959,789", "835,414,386", "503,545,403", "11,946,385", "8,464,000", "3,482,385"], ["42", "Rubanda DLG", "69", "69", "0", "0", "1,255,229,083", "804,000,086", "451,228,997", "11,946,385", "0", "11,946,385"], ["43", "Rukiga DLG", "30", "13", "17", "0", "510,000,000", "213,177,269", "296,822,731", "11,946,385", "0", "11,946,385"], ["44", "Sheema MC", "23", "", "23", "0", "399,949,028", "246,994,197", "152,954,831", "11,946,385", "0", "11,946,385"], ["45", "Bukedea DLG", "152", "152", "0", "0", "2,642,641,400", "1,649,129,760", "993,511,640", "11,946,385", "7,105,909", "4,840,476"], ["46", "Katakwi DLG", "109", "109", "0", "0", "1,895,410,610", "1,182,599,585", "712,811,025", "11,946,385", "7,766,696", "4,179,689"], ["47", "Soroti DLG", "54", "54", "0", "0", "939,010,765", "591,913,215", "347,097,550", "11,946,385", "7,217,727", "4,728,658"], ["48", "Moroto DLG", "37", "37", "0", "0", "660,785,350", "639,263,734", "21,521,616", "11,946,385", "13,456,173", "01,509,788"], ["49", "Nakapiripirit DLG", "35", "0", "35", "0", "608,618,080", "382,504,853", "226,113,227", "11,946,385", "0", "11,946,385"], ["50", "Mbale City", "58", "47", "11", "0", "915,367,114", "503,124,372", "412,242,742", "11,946,385", "8,178,944", "3,767,441"], ["51", "Sironko DLG", "224", "224", "0", "0", "3,514,562,960", "2,175,786,452", "1,338,776,508", "11,946,385", "8,001,789", "3,944,596"], ["52", "Butebo DLG", "61", "61", "0", "0", "1,060,734,379", "637,888,975", "422,845,404", "11,946,385", "4,446,599", "7,499,786"], ["53", "Namisindwa DLG", "163", "163", "0", "0", "2,734,422,000", "1,768,474,747", "965,947,253", "11,946,385", "7,703,031", "4,243,354"], ["54", "Makindye Ssabagabo MC", "11", "8", "3", "0", "134,520,000", "78,296,547", "56,223,453", "11,946,385", "9,233,905", "2,712,480"], ["55", "Mityana MC", "15", "5", "10", "0", "260,836,322", "162,743,063", "98,093,259", "11,946,385", "17,000,000", "05,053,615"], ["56", "Mpigi DLG", "56", "54", "2", "0", "973,788,937", "607,574,098", "366,214,839", "11,946,385", "5,037,591", "6,908,794"], ["57", "Ibanda DLG", "40", "40", "0", "0", "695,293,530", "437,551,080", "257,742,450", "11,946,385", "9,903,080", "2,043,305"], ["58", "Mbarara DLG", "57", "57", "0", "0", "799,878,055", "499,196,841", "300,681,214", "11,946,385", "7,833,456", "4,112,929"], ["59", "Sheema DLG", "51", "51", "0", "0", "817,287,144", "504,972,175", "312,314,969", "11,946,385", "6,548,582", "5,397,803"], ["60", "Njeru MC", "16", "16", "0", "0", "278,225,411", "161,665,675", "116,559,736", "11,946,385", "9,050,000", "2,896,385"], ["61", "Namutumba DLG", "111", "53", "58", "0", "1,930,188,786", "1,204,298,661", "725,890,125", "11,946,385", "17,000,000", "05,053,615"], ["62", "Lugazi MC", "20", "19", "1", "0", "347,781,763", "216,024,740", "131,757,023", "11,946,385", "7,057,608", "4,888,777"], ["63", "Kamuli DLG", "80", "77", "3", "0", "1,391,127,054", "858,276,431", "532,850,623", "11,946,385", "9,780,894", "2,165,491"], ["64", "Kaliro DLG", "86", "86", "0", "0", "1,512,850,670", "968,119,291", "544,731,379", "11,946,385", "7,759,998", "4,186,387"], ["65", "Buyende DLG", "73", "67", "6", "0", "1,269,404,964", "792,017,235", "477,387,729", "11,946,385", "7,105,909", "4,840,476"], ["66", "Bushenyi DLG", "56", "56", "0", "0", "991,178,025", "618,423,636", "372,754,389", "11,946,385", "8,928,596", "3,017,789"], ["67", "Ishaka0 Bushenyi MC", "16", "16", "0", "0", "278,225,411", "151,659,103", "126,566,308", "11,946,385", "8,605,036", "3,341,349"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 333, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": "316", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 333, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["68", "Isingiro DLG", "131", "131", "0", "0", "2,277,970,559", "1,421,290,075", "856,680,484", "11,946,385", "7,105,914", "4,840,471"], ["69", "Kabale MC", "", "", "0", "0", "0", "0", "0", "11,946,385", "0", "11,946,385"], ["70", "Kisoro MC", "7", "7", "0", "0", "121,723,618", "71,710,564", "50,013,054", "11,946,385", "7,129,561", "4,816,824"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 334, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": [["68", "Isingiro DLG", "131", "131", "0", "0", "2,277,970,559", "1,421,290,075", "856,680,484", "11,946,385", "7,105,914", "4,840,471"], ["69", "Kabale MC", "", "", "0", "0", "0", "0", "0", "11,946,385", "0", "11,946,385"], ["70", "Kisoro MC", "7", "7", "0", "0", "121,723,618", "71,710,564", "50,013,054", "11,946,385", "7,129,561", "4,816,824"], ["71", "Ntungamo DLG", "129", "126", "3", "0", "2,243,192,372", "1,401,258,493", "841,933,879", "11,946,385", "17,000,000", "05,053,615"], ["72", "Ntungamo MC", "6", "0", "6", "0", "187,559,595", "50,468,190", "137,091,405", "11,946,385", "0", "11,946,385"], ["73", "Rukungiri MC", "12", "12", "0", "0", "208,669,055", "130,504,374", "78,164,681", "11,946,385", "9,554,365", "2,392,020"], ["74", "Hoima City", "16", "16", "0", "0", "", "", "", "11,946,385", "5,973,192", "5,973,193"], ["75", "Masindi DLG", "46", "45", "1", "0", "", "", "", "11,946,385", "6,500,998", "5,445,387"], ["76", "Masindi MC", "11", "11", "0", "0", "191,279,970", "126,113,007", "65,166,963", "11,946,385", "7,656,031", "4,290,354"], ["77", "Kikuube DLG", "57", "57", "0", "0", "504,283,556", "314,636,586", "189,646,970", "11,946,385", "7,105,909", "4,840,476"], ["78", "Hoima DLG", "55", "51", "4", "0", "956,399,849", "630,266,756", "326,133,093", "11,946,385", "7,217,678", "4,728,707"], ["79", "Kakumiro DLG", "105", "100", "5", "0", "1,825,854,258", "1,174,545,966", "651,308,292", "11,946,385", "7,911,596", "4,034,789"], ["80", "Kween DLG", "101", "101", "0", "0", "1,756,298,000", "1,096,823,403", "659,474,597", "11,946,385", "9,063,935", "2,882,450"], ["81", "Bulambuli DLG", "122", "121", "1", "0", "2,121,468,756", "1,262,609,025", "858,859,731", "11,946,385", "9,656,027", "2,290,358"], ["82", "Busia MC", "8", "8", "0", "0", "139,113,706", "85,712,532", "53,401,174", "11,946,385", "7,100,000", "4,846,385"], ["83", "Kibuku DLG", "92", "89", "3", "0", "1,599,796,111", "893,947,550", "705,848,561", "11,946,385", "7,737,278", "4,209,107"], ["84", "Manafwa DLG", "156", "156", "0", "0", "2,695,308,665", "1,687,160,853", "1,008,147,812", "11,946,385", "8,627,577", "3,318,808"], ["85", "Budaka DLG", "76", "76", "0", "0", "1,320,670,500", "827,661,650", "493,008,850", "11,946,385", "8,400,000", "3,546,385"], ["86", "Pallisa DLG", "80", "45", "35", "0", "1,412,724,851", "951,539,734", "461,185,117", "11,946,385", "17,000,000", "05,053,615"], ["87", "Kapchorwa DLG", "58", "58", "0", "0", "1,008,567,113", "520,707,944", "487,859,169", "11,946,385", "8,865,042", "3,081,343"], ["88", "Kapchorwa MC", "27", "27", "0", "0", "469,505,000", "292,933,042", "176,571,958", "11,946,385", "7,105,850", "4,840,535"], ["89", "Tororo MC", "8", "8", "0", "0", "139,112,706", "110,307,847", "28,804,859", "11,946,385", "9,250,000", "2,696,385"], ["90", "Terego DLG", "42", "42", "0", "0", "730,341,703", "398,064,374", "332,277,329", "11,946,385", "7,977,723", "3,968,662"], ["91", "Zombo DLG", "61", "61", "0", "0", "1,060,735,000", "678,222,789", "382,512,211", "11,946,385", "7,669,000", "4,277,385"], ["92", "Moyo DLG", "47", "45", "2", "0", "706,051,014", "439,531,469", "266,519,545", "11,946,385", "6,380,000", "5,566,385"], ["93", "Nebbi DLG", "60", "60", "0", "0", "1,043,345,290", "651,559,810", "391,785,480", "11,946,385", "10,124,343", "1,822,042"], ["94", "Yumbe DLG", "196", "90", "106", "0", "3,425,652,368", "2,137,360,883", "1,288,291,485", "11,946,385", "17,000,000", "05,053,615"], ["95", "Pader DLG", "97", "97", "0", "0", "1,651,963,486", "993,298,598", "658,664,888", "11,946,385", "8,050,493", "3,895,892"], ["96", "Koboko MC", "10", "10", "0", "0", "173,890,881", "168,249,260", "5,641,621", "11,946,385", "11,946,385", "0"], ["97", "Maracha DLG", "91", "91", "0", "0", "1,582,407,023", "986,511,015", "595,896,008", "11,946,385", "7,106,112", "4,840,273"], ["98", "Pakwach DLG", "48", "22", "26", "0", "834,676,232", "482,129,505", "352,546,727", "11,946,385", "0", "11,946,385"], ["99", "Madi0Okollo DLG", "46", "46", "0", "0", "815,936,730", "473,905,000", "342,031,730", "11,946,385", "8,913,000", "3,033,385"], ["100", "Koboko DLG", "49", "49", "0", "0", "852,065,320", "527,025,427", "325,039,893", "11,946,385", "8,347,641", "3,598,744"], ["101", "Adjumani DLG", "56", "56", "0", "0", "973,788,936", "973,788,936", "0", "11,946,385", "14,000,000", "02,053,615"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 334, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": "317", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 334, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["102", "Arua City", "54", "33", "21", "0", "918,000,000", "564,939,853", "353,060,147", "11,946,385", "17,000,000", "05,053,615"], ["103", "Bukomansimbi DLG", "39", "18", "21", "0", "678,174,664", "441,366,099", "236,808,565", "11,946,385", "7,833,456", "4,112,929"], ["104", "Rakai DLG", "73", "73", "0", "0", "1,269,403,436", "849,807,364", "419,596,072", "11,946,385", "8,937,000", "3,009,385"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 335, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": [["102", "Arua City", "54", "33", "21", "0", "918,000,000", "564,939,853", "353,060,147", "11,946,385", "17,000,000", "05,053,615"], ["103", "Bukomansimbi DLG", "39", "18", "21", "0", "678,174,664", "441,366,099", "236,808,565", "11,946,385", "7,833,456", "4,112,929"], ["104", "Rakai DLG", "73", "73", "0", "0", "1,269,403,436", "849,807,364", "419,596,072", "11,946,385", "8,937,000", "3,009,385"], ["105", "Kalungu DLG", "37", "37", "0", "0", "642,899,262", "353,131,018", "289,768,244", "11,946,385", "7,692,038", "4,254,347"], ["106", "Sembabule DLG", "65", "65", "0", "0", "1,216,761,518", "737,217,307", "479,544,211", "11,946,385", "7,365,870", "4,580,515"], ["107", "Gomba DLG", "49", "49", "0", "0", "856,385,339", "552,674,675", "303,710,664", "11,946,385", "7,105,908", "4,840,477"], ["108", "Kyotera DLG", "66", "66", "0", "0", "1,147,679,819", "715,961,473", "431,718,346", "11,946,385", "7,105,909", "4,840,476"], ["109", "Lwengo DLG", "45", "45", "0", "0", "782,508,968", "378,511,421", "403,997,547", "11,946,385", "6,042,800", "5,903,585"], ["110", "Lyantonde DLG", "30", "30", "0", "0", "521,672,644", "335,000,749", "186,671,895", "11,946,385", "7,126,865", "4,819,520"], ["111", "Mubende MC", "18", "18", "0", "0", "313,273,586", "195,291,675", "117,981,911", "11,946,385", "7,105,908", "4,840,477"], ["112", "Bundibugyo DLG", "130", "127", "3", "0", "2,260,581,461", "1,156,908,350", "1,103,673,111", "11,946,385", "7,388,667", "4,557,718"], ["113", "Kyegegwa DLG", "81", "33", "48", "0", "1,408,516,141", "878,812,536", "529,703,605", "11,946,385", "14,578,630", "02,632,245"], ["114", "Kamwenge DLG", "62", "62", "0", "0", "1,078,123,466", "681,449,903", "396,673,563", "11,946,385", "7,247,499", "4,698,886"], ["115", "Kasese DLG", "197", "196", "1", "0", "3,425,650,569", "2,234,298,995", "1,191,351,574", "11,946,385", "9,173,111", "2,773,274"], ["116", "Kyenjojo DLG", "167", "88", "79", "0", "2,912,100,722", "1,915,727,290", "996,373,432", "11,946,385", "17,000,000", "05,053,615"], ["117", "Bunyangabu DLG", "49", "48", "1", "0", "852,065,320", "559,378,893", "292,686,427", "11,946,385", "7,975,809", "3,970,576"], ["118", "Kabarole DLG", "52", "52", "0", "0", "904,232,592", "510,884,500", "393,348,092", "11,946,385", "9,215,895", "2,730,490"], ["119", "Alebtong DLG", "69", "36", "33", "0", "1,199,847,083", "753,177,270", "446,669,813", "11,946,385", "0", "11,946,385"], ["120", "Gulu DLG", "47", "46", "1", "0", "817,287,145", "509,928,262", "307,358,883", "11,946,385", "7,051,875", "4,894,510"], ["121", "Oyam DLG", "74", "31", "43", "0", "1,286,792,524", "802,865,773", "483,926,751", "11,946,385", "17,000,000", "05,053,615"], ["122", "Fort Portal City", "25", "21", "4", "0", "434,727,205", "271,238,386", "163,488,819", "11,946,385", "12,176,407", "0230,022"], ["123", "Kole DLG", "54", "54", "0", "0", "904,232,585", "492,856,334", "411,376,251", "11,946,385", "6,842,727", "5,103,658"], ["124", "Masaka DLG", "18", "6", "12", "0", "313,003,586", "195,291,674", "117,711,912", "11,946,385", "0", "11,946,385"], ["125", "Mubende DLG", "79", "79", "0", "0", "1,373,737,963", "709,240,137", "664,497,826", "11,946,385", "7,565,422", "4,380,963"], ["126", "Masaka City", "25", "11", "14", "0", "434,727,204", "271,238,436", "163,488,768", "11,946,385", "0", "11,946,385"], ["127", "Lamwo DLG", "86", "41", "45", "0", "1,495,461,583", "973,176,329", "522,285,254", "11,946,385", "17,000,000", "05,053,615"], ["128", "Lira City", "49", "46", "3", "0", "852,065,320", "824,313,762", "27,751,558", "11,946,385", "0", "11,946,385"], ["129", "Kalaki DLG", "34", "34", "0", "0", "591,228,997", "368,884,274", "222,344,723", "11,946,385", "7,105,909", "4,840,476"], ["130", "Amuria DLG", "98", "97", "1", "0", "1,721,519,728", "1,080,551,952", "640,967,776", "11,946,385", "6,443,889", "5,502,496"], ["131", "Amolatar DLG", "85", "85", "0", "0", "1,473,171,913", "932,085,746", "541,086,167", "11,946,385", "6,147,023", "5,799,362"], ["132", "Soroti City", "25", "25", "0", "0", "434,727,185", "236,951,161", "197,776,024", "11,946,385", "7,105,732", "4,840,653"], ["133", "Kumi DLG", "140", "140", "0", "0", "2,434,472,342", "1,518,935,245", "915,537,097", "11,946,385", "7,105,909", "4,840,476"], ["134", "Ngora DLG", "73", "73", "0", "0", "1,269,102,956", "791,716,071", "477,386,885", "11,946,385", "7,100,068", "4,846,317"], ["135", "Dokolo DLG", "71", "34", "37", "0", "1,234,625,269", "672,938,455", "561,686,814", "11,946,385", "17,000,000", "05,053,615"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 335, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": "318", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 335, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["136", "Otuke DLG", "54", "27", "27", "0", "921,621,673", "571,754,473", "349,867,200", "11,946,385", "16,917,979", "04,971,594"], ["137", "Kapelebyong DLG", "55", "55", "0", "0", "974,388,937", "608,198,589", "366,190,348", "11,946,385", "9,023,349", "2,923,036"], ["138", "Kumi MC", "14", "14", "0", "0", "243,446,691", "120,417,747", "123,028,944", "11,946,385", "6,067,894", "5,878,491"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 336, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": [["136", "Otuke DLG", "54", "27", "27", "0", "921,621,673", "571,754,473", "349,867,200", "11,946,385", "16,917,979", "04,971,594"], ["137", "Kapelebyong DLG", "55", "55", "0", "0", "974,388,937", "608,198,589", "366,190,348", "11,946,385", "9,023,349", "2,923,036"], ["138", "Kumi MC", "14", "14", "0", "0", "243,446,691", "120,417,747", "123,028,944", "11,946,385", "6,067,894", "5,878,491"], ["139", "Serere DLG", "70", "70", "0", "0", "1,217,236,171", "682,281,990", "534,954,181", "11,946,385", "8,123,331", "3,823,054"], ["140", "Napak DLG", "57", "57", "0", "0", "1,095,419,354", "858,991,663", "236,427,691", "11,946,385", "13,448,637", "01,502,252"], ["141", "Moroto MC", "4", "3", "1", "0", "69,556,352", "61,907,248", "7,649,104", "11,946,385", "17,000,000", "05,053,615"], ["142", "Bukwo DLG", "109", "98", "11", "0", "1,895,410,609", "1,033,082,696", "862,327,913", "11,946,385", "7,105,909", "4,840,476"], ["143", "Arua DLG", "32", "32", "0", "0", "556,450,820", "347,185,198", "209,265,622", "11,946,385", "7,106,587", "4,839,798"], ["144", "Gulu City", "32", "32", "0", "0", "556,450,823", "313,381,643", "243,069,180", "11,946,385", "4,917,440", "7,028,945"], ["145", "Kaberamaido DLG", "29", "29", "0", "0", "504,283,556", "290,995,752", "213,287,804", "11,946,385", "7,672,267", "4,274,118"], ["146", "Kitgum DLG", "72", "10", "62", "0", "1,252,014,348", "682,239,439", "569,774,909", "11,946,385", "5,256,000", "6,690,385"], ["147", "Nwoya DLG", "44", "44", "0", "0", "765,119,880", "477,379,649", "287,740,231", "11,946,385", "2,365,097", "9,581,288"], ["148", "Obongi DLG", "28", "28", "0", "0", "486,984,469", "303,651,310", "183,333,159", "11,946,385", "7,629,837", "4,316,548"], ["149", "Agago DLG", "117", "117", "0", "0", "2,034,523,315", "1,269,395,885", "765,127,430", "11,946,385", "6,682,994", "5,263,391"], ["150", "Apac DLG", "34", "34", "0", "0", "618,965,872", "435,259,514", "183,706,358", "11,946,385", "10,287,969", "1,658,416"], ["151", "Busia DLG", "62", "62", "0", "0", "1,078,123,466", "669,189,290", "408,934,176", "11,946,385", "9,100,000", "2,846,385"], ["152", "Buvuma DLG", "38", "38", "0", "0", "660,786,000", "412,282,426", "248,503,574", "11,946,385", "7,105,909", "4,840,476"], ["153", "Kalangala DLG", "17", "7", "10", "0", "295,614,499", "164,145,696", "131,468,803", "11,946,385", "17,257,207", "05,310,822"], ["154", "Kitagwenda DLG", "55", "55", "0", "0", "956,399,849", "596,724,562", "359,675,287", "11,946,385", "6,226,492", "5,719,893"], ["155", "Kitgum MC", "11", "11", "0", "0", "191,279,869", "120,055,510", "71,224,359", "11,946,385", "5,074,250", "6,872,135"], ["156", "Mukono MC", "9", "9", "0", "0", "156,501,794", "89,661,841", "66,839,953", "11,946,385", "4,000,000", "7,946,385"], ["157", "Entebbe MC", "4", "4", "0", "0", "69,556,352", "43,398,149", "26,158,203", "11,946,385", "7,833,456", "4,112,929"], ["158", "Amuru DLG", "58", "57", "1", "0", "1,008,567,113", "629,273,174", "379,293,939", "11,946,385", "5,138,441", "6,807,944"], ["159", "Kwania DLG", "49", "49", "0", "0", "852,065,320", "476,124,221", "375,941,099", "11,946,385", "7,106,101", "4,840,283"], ["160", "Lira DLG", "58", "58", "0", "0", "1,008,567,305", "741,506,271", "267,061,034", "11,946,385", "11,784,032", "162,353"], ["161", "Buikwe DLG", "52", "31", "21", "0", "539,061,733", "336,335,896", "202,725,837", "11,946,385", "0", "11,946,385"], ["162", "Ibanda MC", "21", "21", "0", "0", "365,170,852", "225,303,469", "139,867,383", "11,946,385", "7,534,478", "4,411,907"], ["163", "Butambala DLG", "25", "25", "0", "0", "434,727,205", "210,284,125", "224,443,080", "11,946,385", "8,274,000", "3,672,385"], ["164", "Amudat DLG", "44", "44", "0", "0", "765,119,880", "476,971,254", "288,148,626", "11,946,385", "7,094,582", "4,851,803"], ["165", "Ntoroko DLG", "47", "47", "0", "0", "817,287,144", "535,605,345", "281,681,799", "11,946,385", "7,652,220", "4,294,165"], ["166", "Kasese MC", "18", "18", "0", "0", "313,003,586", "161,295,519", "151,708,067", "11,946,385", "7,037,782", "4,908,603"], ["167", "Kassanda DLG", "92", "32", "60", "0", "1,599,796,111", "998,157,448", "601,638,663", "11,946,385", "17,000,000", "05,053,615"], ["168", "Omoro DLG", "65", "65", "0", "0", "1,130,290,730", "705,219,936", "425,070,794", "11,946,385", "7,313,254", "4,633,131"], ["169", "Luwero DLG", "101", "100", "1", "0", "1,756,297,905", "1,153,005,475", "603,292,430", "11,946,385", "7,997,000", "3,949,385"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 336, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": "319", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 336, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "**Total**", "**10,191**", "**8,703**", "**1,502**", "**0**", "**175,429,879, 581**", "**108,857,715,3 67**", "**66,572,164, 214**", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "No. of gazetted parishes", "No. of SACCOs funded", "SACCO s not funded", "SACCOs funded in un- gazetted parishes", "Approved budget (UGX)", "Release (UGX)", "Variance (UGX)", "Planned funding per SACCO (UGX)", "Actual funding per SACCO (UGX)", "Funding gap per PDM SACCO (UGX)"], "type": "table"}}, {"content": "Appendix 5 b: Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Kagadi DLG", "0", "0", "0", "0", "0", "0"], ["2", "Kibaale DLG", "139,623,956", "0", "446,506,992", "57", "446,506,992", "0"], ["3", "Kyankwanzi DLG", "602,411,574", "0", "1,121,394,573", "0", "0", "0"], ["4", "Buliisa DLG", "4,585,581", "0", "225,593,699", "0", "0", "0"], ["5", "Kiboga DLG", "194,863,213", "0", "673,117,066", "58", "673,117,066", "0"], ["6", "Kiryandongo DLG", "11,035,537", "0", "305,554,087", "43", "305,554,087", "0"], ["7", "Kayunga DLG", "0", "53,213,435", "430,432,548", "0", "0", "0"], ["8", "Kira MC", "25,355,296", "0", "51,000,000", "0", "0", "0"], ["9", "Mukono DLG", "110,557,437", "0", "639,044,406", "0", "0", "0"], ["10", "Nakaseke DLG", "188,059,087", "0", "612,155,745", "0", "0", "0"], ["11", "Nansana MC", "19,648,782", "0", "217,536,255", "0", "0", "0"], ["12", "Wakiso DLG", "422,411,449", "0", "1,083,778,521", "98", "1,083,778,521", "0"], ["13", "Buhweju DLG", "105,977,134", "0", "512,154,216", "68", "512,154,216", "0"], ["14", "Kabale DLG", "75,892,014", "0", "476,095,903", "0", "0", "0"], ["15", "Kanungu DLG", "0", "0", "649,232,325", "36", "649,232,325", "0"], ["16", "Kisoro DLG", "76,476,259", "0", "444,561,910", "58", "444,561,910", "0"], ["17", "Mbarara City", "14,630,844", "0", "152,014,268", "0", "0", "0"], ["18", "Rubirizi DLG", "116,507,539", "0", "485,643,852", "0", "0", "0"], ["19", "Rukungiri DLG", "178,162,896", "0", "660,785,344", "39", "660,785,344", "0"], ["20", "Rwampara DLG", "32,848,782", "0", "206,528,709", "0", "0", "0"], ["21", "Bugiri DLG", "148,986,153", "0", "646,000,000", "0", "0", "0"], ["22", "Bugiri MC", "6,796,300", "0", "34,290,630", "0", "0", "0"], ["23", "Bugweri DLG", "105,582,934", "0", "320,617,860", "0", "0", "0"], ["24", "Iganga DLG", "186,569,757", "0", "354,135,967", "0", "0", "0"], ["25", "Iganga MC", "14,294,884", "0", "80,000,000", "0", "0", "0"], ["26", "Jinja City", "40,494,619", "0", "195,797,611", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity name", "Funds repurposed to the revolving fund", "Funds diverted from the revolving fund", "Failure to send funds directly to the PDM SACCO Amount", "Number of unregistered SACCOs", "Amount sent to unregistered SACCOS", "Amount unaccounted for"], "type": "table"}}, {"content": "320", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 337, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["27", "Jinja DLG", "38,512,366", "0", "244,388,400", "0", "0", "0"], ["28", "Kamuli MC", "0", "0", "85,054,970", "0", "0", "0"], ["29", "Luuka DLG", "127,715,688", "0", "510,000,000", "0", "0", "0"], ["30", "Mayuge DLG", "270,104,947", "0", "771,911,058", "0", "0", "0"], ["31", "Namayingo DLG", "56,635,832", "0", "359,176,351", "0", "0", "0"], ["32", "Nebbi MC", "31,902,007", "0", "85,667,800", "0", "0", "0"], ["33", "Butaleja DLG", "108,982,819", "0", "453,962,621", "76", "562,945,440", "0"], ["34", "Tororo DLG", "258,488,000", "0", "1,184,332,817", "0", "0", "0"], ["35", "Kazo DLG", "76,000,000", "0", "476,000,000", "0", "0", "0"], ["36", "Kiruhura DLG", "185,754,545", "0", "520,802,132", "0", "0", "0"], ["37", "Mbale DLG", "102,005,164", "0", "756,363,187", "67", "756,363,187", "0"], ["38", "Bududa DLG", "180,102,000", "0", "1,129,839,000", "159", "1,129,839,000", "0"], ["39", "Mityana DLG", "208,132,547", "0", "594,967,852", "0", "0", "0"], ["40", "Nakasongola DLG", "77,024,730", "0", "534,240,626", "6", "47,138,879", "0"], ["41", "Mitooma DLG", "191,792,187", "0", "651,728,000", "73", "651,728,000", "0"], ["42", "Rubanda DLG", "78,157,447", "0", "490,307,721", "0", "0", "0"], ["43", "Rukiga DLG", "33,918,498", "0", "213,177,269", "13", "213,918,498", "0"], ["44", "Sheema MC", "26,052,482", "0", "163,435,906", "0", "0", "0"], ["45", "Bukedea DLG", "172,172,948", "0", "1,080,098,233", "0", "0", "0"], ["46", "Katakwi DLG", "195,491,952", "0", "846,569,922", "0", "0", "0"], ["47", "Soroti DLG", "67,204,885", "0", "389,757,273", "0", "0", "0"], ["48", "Moroto DLG", "57,371,962", "0", "511,334,582", "0", "0", "0"], ["49", "Nakapiripirit DLG", "0", "0", "0", "0", "0", "0"], ["50", "Mbale City", "68,465,226", "0", "375,062,679", "47", "375,062,679", "0"], ["51", "Sironko DLG", "765,170,964", "0", "1,792,400,736", "224", "1,792,400,736", "0"], ["52", "Butebo DLG", "0", "129,639,841", "348,905,563", "61", "348,905,563", "0"], ["53", "Namisindwa DLG", "281,963,611", "0", "1,255,594,106", "163", "1,255,594,106", "0"], ["54", "Makindye0Ssabagabo MC", "8,863,749", "0", "74,294,282", "0", "0", "0"], ["55", "Mityana MC", "16,990,750", "0", "106,588,636", "0", "0", "0"], ["56", "Mpigi DLG", "6,786,926", "0", "341,285,699", "0", "0", "0"], ["57", "Ibanda DLG", "153,625,148", "0", "396,122,422", "0", "0", "0"], ["58", "Mbarara DLG", "52,104,966", "0", "326,989,932", "0", "0", "0"], ["59", "Sheema DLG", "52,705,304", "0", "333,977,728", "51", "333,977,728", "0"], ["60", "Njeru MC", "0", "0", "144,800,000", "0", "0", "0"], ["61", "Namutumba DLG", "237,976,652", "0", "901,000,000", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 338, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity name", "Funds repurposed to the revolving fund", "Funds diverted from the revolving fund", "Failure to send funds directly to the PDM SACCO Amount", "Number of unregistered SACCOs", "Amount sent to unregistered SACCOS", "Amount unaccounted for"], "type": "table"}}, {"content": "321", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 338, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["62", "Lugazi MC", "14,630,714", "0", "134,094,562", "0", "0", "7,057,609"], ["63", "Kamuli DLG", "282,492,532", "0", "760,347,922", "77", "760,347,922", "0"], ["64", "Kaliro DLG", "98,546,346", "0", "669,415,608", "0", "0", "0"], ["65", "Buyende DLG", "82,688,314", "0", "436,043,043", "0", "0", "0"], ["66", "Bushenyi DLG", "159,529,388", "0", "500,001,354", "56", "500,001,354", "0"], ["67", "Ishaka0 Bushenyi MC", "18,134,466", "0", "135,560,041", "16", "135,650,041", "0"], ["68", "Isingiro DLG", "507,727,681", "0", "1,290,215,882", "0", "0", "0"], ["69", "Kabale MC", "0", "0", "0", "0", "0", "0"], ["70", "Kisoro MC", "11,893,525", "0", "49,906,927", "7", "49,906,927", "0"], ["71", "Ntungamo DLG", "177,397,292", "0", "1,401,258,493", "0", "0", "0"], ["72", "Ntungamo MC", "0", "0", "N/A", "0", "0", "0"], ["73", "Rukungiri MC", "13,592,600", "0", "114,652,374", "12", "114,652,374", "0"], ["74", "Hoima City", "0", "0", "95,571,078", "0", "0", "0"], ["75", "Masindi DLG", "52,104,965", "0", "326,871,814", "0", "0", "0"], ["76", "Masindi MC", "18,511,222", "0", "84,216,532", "0", "0", "0"], ["77", "Kikuube DLG", "32,848,782", "0", "206,071,361", "0", "0", "0"], ["78", "Hoima DLG", "33,428,795", "0", "368,101,668", "0", "0", "0"], ["79", "Kakumiro DLG", "214,674,248", "0", "841,859,446", "0", "0", "0"], ["80", "Kween DLG", "312,165,004", "0", "915,457,434", "101", "915,457,434", "0"], ["81", "Bulambuli DLG", "449,305,824", "0", "1,178,035,294", "121", "1,168,379,267", "0"], ["82", "Busia MC", "9,061,734", "0", "56,800,000", "8", "56,800,000", "0"], ["83", "Kibuku DLG", "139,084,068", "0", "688,617,766", "0", "0", "0"], ["84", "Manafwa DLG", "414,574,586", "0", "1,345,901,947", "156", "1,345,901,947", "0"], ["85", "Budaka DLG", "0", "0", "696,395,770", "73", "696,395,770", "0"], ["86", "Pallisa DLG", "0", "0", "765,000,000", "45", "765,000,000", "0"], ["87", "Kapchorwa DLG", "167,727,288", "0", "514,172,444", "58", "514,172,444", "0"], ["88", "Kapchorwa MC", "30,583,000", "0", "191,860,042", "27", "191,860,042", "0"], ["89", "Tororo MC", "0", "0", "74,000,000", "0", "0", "0"], ["90", "Terego DLG", "85,190,295", "0", "336,064,374", "42", "336,064,374", "0"], ["91", "Zombo DLG", "467,809,017", "0", "467,809,000", "0", "0", "0"], ["92", "Moyo DLG", "0", "0", "287,100,000", "0", "0", "0"], ["93", "Nebbi DLG", "185,436,733", "0", "607,460,580", "0", "0", "0"], ["94", "Yumbe DLG", "313,042,456", "0", "1,526,761,354", "0", "0", "0"], ["95", "Pader DLG", "53,804,040", "0", "780,897,821", "0", "0", "0"], ["96", "Koboko MC", "0", "0", "119,463,847", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 339, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity name", "Funds repurposed to the revolving fund", "Funds diverted from the revolving fund", "Failure to send funds 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"0", "0", "0"], ["104", "Rakai DLG", "124,032,471", "0", "652,429,223", "0", "0", "0"], ["105", "Kalungu DLG", "64,289,926", "0", "284,605,389", "0", "0", "0"], ["106", "Sembabule DLG", "128,462,780", "0", "478,781,550", "0", "0", "0"], ["107", "Gomba DLG", "35,529,540", "0", "348,215,767", "0", "0", "0"], ["108", "Kyotera DLG", "74,759,298", "0", "468,989,994", "0", "0", "0"], ["109", "Lwengo DLG", "3,132,343", "0", "271,926,000", "0", "0", "0"], ["110", "Lyantonde DLG", "34,564,119", "0", "213,759,890", "0", "0", "0"], ["111", "Mubende MC", "20,388,900", "0", "127,906,363", "0", "0", "0"], ["112", "Bundibugyo DLG", "298,410,307", "0", "960,057,188", "127", "960,115,919", "0"], ["113", "Kyegegwa DLG", "91,750,048", "0", "575,578,630", "0", "0", "0"], ["114", "Kamwenge DLG", "79,007,003", "0", "449,344,938", "62", "449,344,938", "0"], ["115", "Kasese DLG", "571,631,558", "0", "1,733,717,779", "196", "1,733,717,979", "0"], ["116", "Kyenjojo DLG", "275,641,516", "0", "1,484,926,831", "88", "1,484,926,831", "0"], ["117", "Bunyangabu DLG", "90,152,406", "0", "382,838,832", "48", "382,838,832", "0"], ["118", "Kabarole DLG", "168,620,537", "0", "479,226,540", "52", "479,226,540", "0"], ["119", "Alebtong DLG", "193,804,280", "0", "605,954,554", "0", "0", "0"], ["120", "Gulu DLG", "6,211,063", "0", "286,951,103", "0", "0", "0"], ["121", "Oyam DLG", "83,821,030", "0", "525,837,266", "0", "0", "0"], ["122", "Fort Portal City", "108,026,667", "0", "255,704,547", "21", "255,704,547", "0"], ["123", "Kole DLG", "58,901,264", "0", "369,507,268", "0", "0", "0"], ["124", "Masaka DLG", "20,388,899", "0", "99,600,000", "0", "0", "0"], ["125", "Mubende DLG", "89,484,617", "0", "561,366,823", "0", "0", "0"], ["126", "Masaka City", "28,317,916", "0", "177,647,725", "0", "0", "0"], ["127", "Lamwo DLG", "183,305,456", "0", "697,000,000", "41", "697,000,000", "0"], ["128", "Lira City", "196,098,471", "0", "781,471,322", "0", "0", "0"], ["129", "Kalaki DLG", "51,739,782", "0", "254,828,322", "0", "0", "0"], ["130", "Amuria DLG", "43,657,420", "0", "635,003,465", "0", "0", "0"], ["131", "Amolatar DLG", "137,475,698", "0", "659,972,691", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 340, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity name", "Funds repurposed to the revolving fund", "Funds diverted from the revolving fund", "Failure to send funds directly to the PDM SACCO Amount", "Number of unregistered SACCOs", "Amount sent to unregistered SACCOS", "Amount unaccounted for"], "type": "table"}}, {"content": "323", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 340, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["132", "Soroti City", "28,317,916", "0", "177,647,728", "0", "0", "0"], ["133", "Kumi DLG", "158,580,328", "0", "994,827,260", "0", "0", "0"], ["134", "Ngora DLG", "241,999,964", "0", "518,304,964", "0", "0", "0"], ["135", "Dokolo DLG", "153,903,341", "0", "578,000,000", "0", "0", "0"], ["136", "Otuke DLG", "140,206,260", "0", "456,785,456", "0", "0", "0"], ["137", "Kapelebyong DLG", "161,760,977", "0", "496,284,240", "0", "0", "0"], ["138", "Kumi MC", "18,880,705", "0", "84,950,521", "0", "0", "0"], ["139", "Serere DLG", "67,859,764", "0", "568,633,170", "0", "0", "0"], ["140", "Napak DLG", "0", "0", "766,572,309", "57", "766,572,309", "0"], ["141", "Moroto MC", "6,000,000", "0", "46,136,435", "0", "0", "0"], ["142", "Bukwo DLG", "168,747,224", "0", "651,077,968", "0", "0", "0"], ["143", "Arua DLG", "36,246,932", "0", "227,389,088", "0", "0", "0"], ["144", "Gulu City", "0", "93,782,026", "157,358,080", "0", "0", "11,233,000"], ["145", "Kaberamaido DLG", "49,273,173", "0", "222,495,752", "0", "0", "0"], ["146", "Kitgum DLG", "81,555,596", "0", "52,560,000", "0", "0", "241,516,100"], ["147", "Nwoya DLG", "49,839,532", "0", "104,064,268", "0", "0", "276,158,113"], ["148", "Obongi DLG", "16,723,001", "0", "213,635,452", "0", "0", "0"], ["149", "Agago DLG", "90,038,926", "0", "788,902,434", "117", "788,902,434", "0"], ["150", "Apac DLG", "0", "0", "349,790,966", "0", "0", "0"], ["151", "Busia DLG", "165,624,265", "0", "564,200,000", "62", "564,200,000", "0"], ["152", "Buvuma DLG", "43,043,234", "0", "270,024,544", "0", "0", "0"], ["153", "Kalangala DLG", "19,256,182", "0", "120,800,452", "0", "0", "0"], ["154", "Kitagwenda DLG", "13,931,479", "0", "342,457,060", "55", "342,457,060", "0"], ["155", "Kitgum MC", "33,690,512", "0", "59,883,750", "11", "59,883,750", "0"], ["156", "Mukono MC", "0", "0", "44,919,841", "0", "0", "0"], ["157", "Entebbe MC", "4,530,867", "0", "28,423,636", "0", "0", "0"], ["158", "Amuru DLG", "0", "48,415,580", "298,029,578", "0", "0", "58,827,429"], ["159", "Kwania DLG", "111,010,105", "0", "348,198,967", "0", "0", "0"], ["160", "Lira DLG", "232,449,790", "0", "683,489,847", "0", "0", "0"], ["161", "Buikwe DLG", "20,279,133", "0", "220,290,991", "0", "0", "0"], ["162", "Ibanda MC", "32,787,050", "0", "158,224,038", "0", "0", "0"], ["163", "Butambala DLG", "60,953,556", "0", "210,284,125", "0", "0", "0"], ["164", "Amudat DLG", "0", "33,018,689", "312,161,601", "0", "0", "0"], ["165", "Ntoroko DLG", "76,300,139", "0", "359,654,807", "48", "382,838,832", "0"], ["166", "Kasese MC", "53,158,768", "0", "128,680,076", "18", "126,680,076", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 341, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity name", "Funds repurposed to the revolving fund", "Funds diverted from the revolving fund", "Failure to send funds directly to the PDM SACCO Amount", "Number of unregistered SACCOs", "Amount sent to unregistered SACCOS", "Amount unaccounted for"], "type": "table"}}, {"content": "324", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 341, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["167", "Kassanda DLG", "104,209,930", "0", "544,000,000", "0", "0", "0"], ["168", "Omoro DLG", "87,104,006", "0", "475,361,510", "0", "0", "0"], ["169", "Luwero DLG", "300,181,433", "0", "807,697,000", "0", "0", "0"], ["", "Total", "17,891,724,298", "358,069,571", "79,214,076,265", "3,214", "29,523,564,220", "594,792,251"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}, {"headings_1": {"content": "Appendix 4 c: Ex-gratia payments", "page": 330, "level": 3}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity name", "Funds repurposed to the revolving fund", "Funds diverted from the revolving fund", "Failure to send funds directly to the PDM SACCO Amount", "Number of unregistered SACCOs", "Amount sent to unregistered SACCOS", "Amount unaccounted for"], "type": "table"}}, {"content": "Appendix 6 a: Funding for DRDIP subprojects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 a: Funding for DRDIP subprojects", "page": 342, "level": 3}}, {"headings_1": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, "", "", "", "", "Unutilised warrants", "Number of subprojects not funded"], ["", "", "", "", "", "", "", ""], ["1", "Adjumani DLG", "26,629,455,734", "20,112,227,243", "6,517,228,491", "20,112,227,243", "0", "0"], ["2", "Arua DLG", "12,211,720,404", "7,703,246,463", "4,508,473,941", "7,596,050,122", "107,196,341", "0"], ["3", "Hoima DLG", "11,402,789,340", "7,886,733,487", "3,516,055,853", "7,886,733,487", "0", "0"], ["4", "Isingiro DLG", "36,952,472,146", "20,645,657,738", "16,306,814,408", "20,645,657,738", "0", "0"], ["5", "Kamwenge DLG", "16,096,871,843", "15,526,567,396", "570,304,447", "13,642,495,005", "1,884,072,391", "1"], ["6", "Kikuube DLG", "14,763,545,466", "14,763,545,466", "0", "14,763,545,466", "0", "0"], ["7", "Kiryandongo DLG", "13,147,932,451", "11,153,517,611", "1,994,414,840", "11,153,517,611", "0", "0"], ["8", "Koboko DLG", "12,972,115,413", "10,398,654,382", "2,573,461,031", "10,397,654,382", "1,000,000", "0"], ["9", "Kyegegwa DLG", "13,158,909,516", "12,952,563,516", "206,346,000", "1,519,174,433", "11,433,389,083", "45"], ["10", "Lamwo DLG", "24,133,897,361", "20,214,341,243", "3,919,556,118", "20,214,341,243", "0", "0"], ["11", "Madi0Okollo DLG", "18,612,180,000", "8,727,243,898", "9,884,936,102", "8,727,243,898", "0", "0"], ["12", "Moyo DLG", "12,353,082,000", "4,377,696,778", "7,975,385,222", "4,377,684,416", "12,362", "0"], ["13", "Obongi DLG", "30,708,745,913", "17,640,110,305", "13,068,635,608", "17,639,083,305", "1,027,000", "0"], ["14", "Terego DLG", "19,147,604,808", "19,147,604,808", "0", "19,147,298,822", "305,986", "0"], ["15", "Yumbe DLG", "22,849,046,751", "20,733,598,950", "2,115,447,801", "20,733,598,950", "0", "0"], ["", "**Total**", "**285,140,369,146**", "**211,983,309,284**", "**73,157,059,862**", "**198,556,306,121**", "**13,427,003,163**", "**46**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 a: Funding for DRDIP subprojects", "page": 342, "level": 3}}, {"headings_1": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Approved budget (UGX)", "Warrants/ Release (UGX)", "Under funding (UGX)", "Transfers/ Expenditure (UGX)", "Failure to fund subprojects", "None"], "type": "table"}}, {"content": "325", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 a: Funding for DRDIP subprojects", "page": 342, "level": 3}}, {"headings_1": {"content": "Appendix 5 a: Parish Development Model \u2013 funding", "page": 332, "level": 3}}], "page": 342, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 6 b: DRDIP \u2013 Implementation of Infrastructure subprojects funded in FY2021/22", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 b: DRDIP \u2013 Implementation of Infrastructure subprojects funded in FY2021/22", "page": 343, "level": 3}}, {"headings_1": {"content": "Appendix 6 a: Funding for DRDIP subprojects", "page": 342, "level": 3}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "", "**Infrastructure subprojects funded in FY2021/22**", null, null, null, null, null, null, null], ["**SN**", "**Entity Name**", "**Total funds disbursed**", "**Number of projects funded**", "**Fully Implemented**", null, "**Partially implemented**", null, "**Not implemented**", null], [null, null, null, null, "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**", "**Number**", "**Subproject value**"], ["1", "Adjumani DLG", "17,327,580,369", "33", "0", "0", "0", "0", "33", "17,327,580,369"], ["2", "Arua DLG", "7,420,864,349", "13", "0", "0", "3", "410,864,349", "10", "7,010,000,000"], ["3", "Hoima DLG", "5,108,839,519", "11", "0", "0", "0", "0", "11", "5,108,839,519"], ["4", "Isingiro DLG", "14,696,882,245", "13", "0", "0", "0", "0", "13", "14,696,882,245"], ["5", "Kamwenge DLG", "8,281,650,800", "9", "4", "5,347,500,000", "0", "0", "5", "2,934,150,800"], ["6", "Kikuube DLG", "10,772,200,000", "13", "0", "0", "0", "0", "13", "10,772,200,000"], ["7", "Kiryandongo DLG", "8,334,384,709", "11", "0", "0", "0", "0", "11", "8,334,384,709"], ["8", "Koboko DLG", "5,881,538,969", "10", "2", "707,000,000", "1", "989,800,000", "7", "4,184,738,969"], ["9", "Kyegegwa DLG", "1,005,487,006", "3", "0", "0", "0", "0", "3", "1,005,487,006"], ["10", "Lamwo DLG", "12,880,500,000", "12", "0", "0", "0", "0", "12", "12,880,500,000"], ["11", "Madi0Okollo DLG", "7,516,671,712", "9", "0", "0", "0", "0", "9", "7,516,671,712"], ["12", "Moyo DLG", "2,292,750,000", "2", "0", "0", "0", "0", "2", "2,292,750,000"], ["13", "Obongi DLG", "11,191,012,386", "14", "0", "0", "0", "0", "14", "11,191,012,386"], ["14", "Terego DLG", "13,421,816,827", "14", "0", "0", "0", "0", "14", "13,421,816,827"], ["15", "Yumbe DLG", "16,734,700,000", "25", "0", "0", "0", "0", "25", "16,734,700,000"], ["", "**Total**", "**142,866,878,891**", "**192**", "**6**", "**6,054,500,000**", "**4**", "**1,400,664,349**", "**182**", "**135,411,714,542**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 b: DRDIP \u2013 Implementation of Infrastructure subprojects funded in FY2021/22", "page": 343, "level": 3}}, {"headings_1": {"content": "Appendix 6 a: Funding for DRDIP subprojects", "page": 342, "level": 3}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "Appendix 6 c: DRDIP \u2013 Implementation of Livelihoods Program FY2021/22", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 c: DRDIP \u2013 Implementation of Livelihoods Program FY2021/22", "page": 343, "level": 3}}, {"headings_1": {"content": "Appendix 6 b: DRDIP \u2013 Implementation of Infrastructure subprojects funded in FY2021/22", "page": 343, "level": 3}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "", "**Livelihoods Program FY2021/22**", null, null, null, null, null, null, null], ["**SN**", "**Entity Name**", "**Total funds disbursed**", "**Number of projects funded**", "**Fully Implemented**", null, "**Partially implemented**", null, "**Not implemented**", null], [null, null, null, null, "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**"], ["1", "Adjumani DLG", "1,665,000,000", "30", "0", "0", "0", "0", "30", "1,665,000,000"], ["2", "Arua DLG", "0", "0", "0", "0", "0", "0", "0", "0"], ["3", "Hoima DLG", "999,000,000", "54", "0", "0", "0", "0", "54", "999,000,000"], ["4", "Isingiro DLG", "3,567,700,000", "11", "11", "3,567,700,000", "0", "0", "0", "0"], ["5", "Kamwenge DLG", "3,424,850,000", "170", "165", "3,147,350,000", "5", "277,500,000", "0", "0"], ["6", "Kikuube DLG", "1,409,200,000", "35", "0", "0", "0", "0", "35", "1,409,200,000"], ["7", "Kiryandongo DLG", "1,965,649,500", "49", "0", "", "24", "786,149,500", "25", "1,179,500,000"], ["8", "Koboko DLG", "2,014,500,000", "43", "0", "0", "0", "0", "43", "2,014,500,000"], ["9", "Kyegegwa DLG", "0", "0", "0", "0", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 c: DRDIP \u2013 Implementation of Livelihoods Program FY2021/22", "page": 343, "level": 3}}, {"headings_1": {"content": "Appendix 6 b: DRDIP \u2013 Implementation of Infrastructure subprojects funded in FY2021/22", "page": 343, "level": 3}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "326", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 c: DRDIP \u2013 Implementation of Livelihoods Program FY2021/22", "page": 343, "level": 3}}, {"headings_1": {"content": "Appendix 6 b: DRDIP \u2013 Implementation of Infrastructure subprojects funded in FY2021/22", "page": 343, "level": 3}}], "page": 343, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["10", "Lamwo DLG", "4,803,163,682", "106", "0", "0", "0", "0", "106", "4,803,163,682"], ["11", "Madi0Okollo DLG", "610,500,000", "11", "0", "0", "0", "0", "11", "610,500,000"], ["12", "Moyo DLG", "1,604,500,000", "29", "0", "0", "29", "1,604,500,000", "0", "0"], ["13", "Obongi DLG", "1,998,000,000", "36", "36", "1,998,000,000", "0", "0", "0", "0"], ["14", "Terego DLG", "2,301,831,152", "38", "0", "0", "35", "2,135,331,152", "3", "166,500,000"], ["15", "Yumbe DLG", "3,420,300,000", "56", "0", "0", "56", "3,420,300,000", "0", "0"], ["", "**Total**", "**29,784,194,334**", "**668**", "**212**", "**8,713,050,000**", "**149**", "**8,223,780,652**", "**307**", "**12,847,363,682**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 c: DRDIP \u2013 Implementation of Livelihoods Program FY2021/22", "page": 343, "level": 3}}, {"headings_1": {"content": "Appendix 6 b: DRDIP \u2013 Implementation of Infrastructure subprojects funded in FY2021/22", "page": 343, "level": 3}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "", "Livelihoods Program FY2021/22", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix 6 d: DRDIP \u2013 Implementation of Sustainable Environmental Management FY2021/22", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 d: DRDIP \u2013 Implementation of Sustainable Environmental Management FY2021/22", "page": 344, "level": 3}}, {"headings_1": {"content": "Appendix 6 c: DRDIP \u2013 Implementation of Livelihoods Program FY2021/22", "page": 343, "level": 3}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "", "**Sustainable Environmental Management FY2021/22**", null, null, null, null, null, null, null], ["**SN**", "**Entity Name**", "**Total funds disbursed**", "**Number of projects funded**", "**Fully Implemented**", null, "**Partially implemented**", null, "**Not implemented**", null], [null, null, null, null, "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**"], ["1", "Adjumani DLG", "509,043,120", "10", "0", "0", "0", "0", "10", "509,043,120"], ["2", "Arua DLG", "0", "0", "0", "0", "0", "0", "0", "0"], ["3", "Hoima DLG", "1,412,387,418", "26", "0", "0", "0", "0", "26", "1,412,387,418"], ["4", "Isingiro DLG", "1,859,059,593", "26", "0", "0", "0", "0", "26", "1,859,059,593"], ["5", "Kamwenge DLG", "1,406,893,658", "", "", "", "", "", "0", "1,406,893,658"], ["6", "Kikuube DLG", "1,935,293,956", "26", "0", "0", "0", "0", "26", "1,935,293,956"], ["7", "Kiryandongo DLG", "283,464,452", "5", "0", "0", "0", "0", "5", "283,464,452"], ["8", "Koboko DLG", "1,985,681,487", "33", "0", "0", "0", "0", "33", "1,985,681,487"], ["9", "Kyegegwa DLG", "1,322,186,276", "5", "0", "0", "0", "0", "5", "1,322,186,276"], ["10", "Lamwo DLG", "1,960,570,627", "87", "0", "0", "", "0", "87", "1,960,570,627"], ["11", "Madi0Okollo DLG", "125,046,186", "1", "0", "0", "0", "0", "1", "125,046,186"], ["12", "Moyo DLG", "58,628,518", "1", "0", "0", "0", "0", "1", "58,628,518"], ["13", "Obongi DLG", "4,180,957,919", "56", "0", "0", "0", "0", "56", "4,180,957,919"], ["14", "Terego DLG", "2,664,680,803", "33", "0", "0", "0", "0", "33", "2,664,680,803"], ["15", "Yumbe DLG", "0", "0", "0", "0", "0", "0", "0", "0"], ["", "**Total**", "**19,703,894,013**", "**309**", "**0**", "**0**", "**0**", "**0**", "**309**", "**19,703,894,013**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 d: DRDIP \u2013 Implementation of Sustainable Environmental Management FY2021/22", "page": 344, "level": 3}}, {"headings_1": {"content": "Appendix 6 c: DRDIP \u2013 Implementation of Livelihoods Program FY2021/22", "page": 343, "level": 3}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "327", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 d: DRDIP \u2013 Implementation of Sustainable Environmental Management FY2021/22", "page": 344, "level": 3}}, {"headings_1": {"content": "Appendix 6 c: DRDIP \u2013 Implementation of Livelihoods Program FY2021/22", "page": 343, "level": 3}}], "page": 344, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 6 e: DRDIP \u2013 Procurement and other issues", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 e: DRDIP \u2013 Procurement and other issues", "page": 345, "level": 3}}, {"headings_1": {"content": "Appendix 6 d: DRDIP \u2013 Implementation of Sustainable Environmental Management FY2021/22", "page": 344, "level": 3}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [[null, null, null, null, "**Number of files for procurem ents not un cleared**", "**Value of procurements not un cleared**", "**Num ber**", "**Amount**", "**Numbe r**", "**Subproject Value**", "**Number of complet ed subproj ects**", "**Bank balance**"], ["1", "Arua DLG", "0", "0", "13", "491,001,312", "", "", "1", "510,000,000", "17", "613,102,573"], ["2", "Hoima DLG", "26", "1,407,387,418", "", "", "26", "1,412,387,418", "1", "688,297,523", "0", "0"], ["3", "Kamwenge DLG", "16", "835,731,105", "", "", "", "", "0", "0", "0", "0"], ["4", "Kiryandongo DLG", "11", "7,327,345,726", "", "", "5", "283,464,450", "14", "1,070,510,393", "0", "0"], ["5", "Kyegegwa DLG", "0", "0", "0", "0", "0", "0", "1", "346,005,089", "0", "0"], ["6", "Lamwo DLG", "1", "1,010,000,000", "", "", "", "", "0", "0", "0", "0"], ["7", "Madi0Okollo DLG", "0", "0", "", "", "", "", "1", "511,378,045", "0", "0"], ["8", "Moyo DLG", "3", "1,705,000,000", "0", "0", "0", "0", "3", "1,540,000,000", "24", "656,944,873"], ["9", "Obongi DLG", "0", "0", "49", "1,392,416,899", "36", "20,164,999,998", "3", "2,577,000,000", "0", "0"], ["10", "Terego DLG", "0", "0", "37", "2,763,016,118", "0", "0", "0", "0", "0", "0"], ["11", "Yumbe DLG", "0", "0", "", "", "", "", "8", "4,203,990,984", "25", "1,481,757,510"], ["", "**Total**", "**57**", "**12,285,464,249**", "**99**", "**4,646,434,329**", "**67**", "**21,860,851,866**", "**32**", "**11,447,182,034**", "**66**", "**2,751,804,956**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 e: DRDIP \u2013 Procurement and other issues", "page": 345, "level": 3}}, {"headings_1": {"content": "Appendix 6 d: DRDIP \u2013 Implementation of Sustainable Environmental Management FY2021/22", "page": 344, "level": 3}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "No of subpro jects withou t ESN plans", "Amount transferred to SACCOs without ESN plans", "Procurements not cleared by the CPMCs", "None", "Failure to appoint contract managers from sector specialists or user groups", "None", "Idle Subprojects/not put to use", "None", "Closed subprojects with bank balances", "None"], "type": "table"}}, {"content": "Appendix 6 f: DRDIP - Inspections of service delivery activities funded in 2019/20 and 2020/21", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 f: DRDIP - Inspections of service delivery activities funded in 2019/20 and 2020/21", "page": 345, "level": 3}}, {"headings_1": {"content": "Appendix 6 e: DRDIP \u2013 Procurement and other issues", "page": 345, "level": 3}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "", "**Inspections of service delivery activities funded in 2019/20 and 2020/21**", null, null, null, null, null, null, null, null, null], ["**SN**", "**Entity Name**", "**Infrastructure subprojects**", null, null, null, "**Livelihood Subgroups**", null, null, null, "**Sustainable Environmental Management**", null], [null, null, "**Fully implemented**", null, "**Stalled Infrastructure subprojects**", null, "**Fully implemented**", null, "**Partially implemented**", null, "**Stalled SENRM subprojects**", null], ["", "", "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**", "**Number**", "**Subproject Value**"], ["1", "Adjumani DLG", "4", "4,203,784,747", "0", "0", "0", "0", "3", "70,100,000", "10", "542,077,962"], ["2", "Arua DLG", "4", "1,847,159,741", "0", "0", "0", "0", "0", "0", "2", "112,541,568"], ["3", "Hoima DLG", "3", "", "", "", "0", "0", "0", "0", "", ""], ["4", "Isingiro DLG", "6", "", "1", "1,921,428,820", "", "", "", "3,567,700,000", "", ""], ["5", "Kamwenge DLG", "3", "", "", "", "3", "", "0", "", "10", "646,977,898"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 f: DRDIP - Inspections of service delivery activities funded in 2019/20 and 2020/21", "page": 345, "level": 3}}, {"headings_1": {"content": "Appendix 6 e: DRDIP \u2013 Procurement and other issues", "page": 345, "level": 3}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2022", "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": "328", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 f: DRDIP - Inspections of service delivery activities funded in 2019/20 and 2020/21", "page": 345, "level": 3}}, {"headings_1": {"content": "Appendix 6 e: DRDIP \u2013 Procurement and other issues", "page": 345, "level": 3}}], "page": 345, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["6", "Kikuube DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0"], ["7", "Kiryandongo DLG", "3", "", "", "", "", "", "", "", "", ""], ["8", "Koboko DLG", "3", "1,578,500,000", "0", "0", "1", "18,500,000", "", "", "6", "277,286,100"], ["9", "Kyegegwa DLG", "12", "8,614,602,139", "1", "1,800,000,000", "0", "0", "0", "0", "0", "0"], ["10", "Lamwo DLG", "", "", "", "", "", "", "", "", "", ""], ["11", "Madi0Okollo DLG", "2", "", "0", "0", "4", "0", "0", "0", "0", "0"], ["12", "Moyo DLG", "1", "580,000,000", "0", "0", "1", "55,500,000", "3", "55,500,000", "1", "54,285,664"], ["13", "Obongi DLG", "2", "1,300,000,000", "1", "419,597,795", "3", "59,500,000", "", "", "88", "4,836,949,177"], ["14", "Terego DLG", "", "", "", "", "2", "", "0", "", "32", "2,174,274,965"], ["15", "Yumbe DLG", "23", "12,862,999,998", "0", "0", "0", "", "19", "1,572,500,000", "30", "1,304,714,817"], ["", "**Total**", "**66**", "**30,987,046,625**", "**3**", "**4,141,026,615**", "**14**", "**133,500,000**", "**25**", "**5,265,800,000**", "**179**", "**9,949,108,151**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6 f: DRDIP - Inspections of service delivery activities funded in 2019/20 and 2020/21", "page": 345, "level": 3}}, {"headings_1": {"content": "Appendix 6 e: DRDIP \u2013 Procurement and other issues", "page": 345, "level": 3}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "", "Inspections of service delivery activities funded in 2019/20 and 2020/21", "None", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix 7 a: Budget allocation of the micro scale irrigation program", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 a: Budget allocation of the micro scale irrigation program", "page": 346, "level": 3}}, {"headings_1": {"content": "Appendix 6 f: DRDIP - Inspections of service delivery activities funded in 2019/20 and 2020/21", "page": 345, "level": 3}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**sn**", "**Entity**", "**Capital Development (micro scale irrigation equipment) (75%)**", null, null, null, "**Complementary services (25%)**", null, null, null], ["", "", "**Revised budget**", "**% Allocation of the total budget**", "**Ideal allocation**", "**Variance (%)**", "**Revised budget**", "**% Allocation of the total budget**", "**Ideal allocation**", "**Variance (%)**"], ["1", "Mpigi DLG", "734,989,017", "71%", "780,482,882", "4%", "305,654,825", "29%", "260,160,961", "04%"], ["2", "Kibaale DLG", "577,722,783", "71%", "613,342,078", "4%", "240,066,654", "29%", "204,447,359", "04%"], ["3", "Rakai DLG", "878,113,973", "71%", "932,467,475", "4%", "365,175,993", "29%", "310,822,492", "04%"], ["4", "Kitagwenda DLG", "514,158,151", "70%", "548,259,404", "5%", "216,854,388", "30%", "182,753,135", "05%"], ["5", "Kapchorwa DLG", "200,000,000", "71%", "212,649,000", "4%", "83,532,000", "29%", "70,883,000", "04%"], ["6", "Manafwa DLG", "472,853,078", "71%", "502,121,624", "4%", "196,642,420", "29%", "167,373,875", "04%"], ["7", "Omoro DLG", "546,269,790", "71%", "580,080,380", "4%", "227,170,716", "29%", "193,360,127", "04%"], ["8", "Amuru DLG", "916,444,429", "74%", "933,446,948", "1%", "328,151,502", "26%", "311,148,983", "01%"], ["", "**Total**", "**4,840,551,221**", "**71%**", "**5,102,849,789**", "**4%**", "**1,963,248,498**", "**29%**", "**1,700,949,930**", "**04%**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 a: Budget allocation of the micro scale irrigation program", "page": 346, "level": 3}}, {"headings_1": {"content": "Appendix 6 f: DRDIP - Inspections of service delivery activities funded in 2019/20 and 2020/21", "page": 345, "level": 3}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "329", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 a: Budget allocation of the micro scale irrigation program", "page": 346, "level": 3}}, {"headings_1": {"content": "Appendix 6 f: DRDIP - Inspections of service delivery activities funded in 2019/20 and 2020/21", "page": 345, "level": 3}}], "page": 346, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}, {"headings_1": {"content": "Appendix 7 a: Budget allocation of the micro scale irrigation program", "page": 346, "level": 3}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Amuru DLG", "100%", "1,244,595,931", "1,244,595,931", "963,852,269", "280,743,662", "77%", "66%", "145", "57", "57", "0", "0"], ["2", "Bududa DLG", "100%", "1,261,452,695", "1,261,452,695", "244,992,927", "1,016,459,768", "19%", "0%", "108", "2", "0", "2", "0"], ["3", "Buikwe DLG", "100%", "600,773,619", "600,773,617", "600,773,617", "0", "100%", "100%", "123", "15", "0", "15", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}, {"headings_1": {"content": "Appendix 7 a: Budget allocation of the micro scale irrigation program", "page": 346, "level": 3}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "% perform ance of the budget", "Budget", "Warrants/ Release", "Total expenditure", "Unspent", "% total absor ption", "% absorp tion of irrigati on equip ment funds", "Farme rs who expre ssed intere st and passe d the selecti on criteri a", "Num ber of farm ers who co0f unde d", "Numb er of farme rs who receiv ed equip ment", "Co0fu nded but didn't receiv e equip ment", "Recei ved equip ment but did not co0fu nd"], "type": "table"}}, {"content": [["1", "Amuru DLG", "100%", "1,244,595,931", "1,244,595,931", "963,852,269", "280,743,662", "77%", "66%", "145", "57", "57", "0", "0"], ["2", "Bududa DLG", "100%", "1,261,452,695", "1,261,452,695", "244,992,927", "1,016,459,768", "19%", "0%", "108", "2", "0", "2", "0"], ["3", "Buikwe DLG", "100%", "600,773,619", "600,773,617", "600,773,617", "0", "100%", "100%", "123", "15", "0", "15", "0"], ["4", "Bukomansimbi DLG", "100%", "576,697,948", "576,697,948", "320,084,565", "256,613,383", "56%", "41%", "65", "8", "8", "0", "0"], ["5", "Bushenyi DLG", "100%", "714,525,040", "714,525,040", "78,378,605", "636,146,435", "11%", "2%", "55", "7", "1", "6", "0"], ["6", "Butambala DLG", "100%", "387,484,208", "387,484,208", "221,610,994", "165,873,214", "57%", "47%", "180", "8", "8", "0", "0"], ["7", "Ibanda DLG", "92%", "627,600,529", "574,758,360", "562,258,360", "12,500,000", "98%", "97%", "115", "21", "21", "0", "0"], ["8", "Iganga DLG", "100%", "1,329,616,690", "1,329,616,690", "293,479,474", "1,036,137,216", "22%", "13%", "133", "15", "7", "8", "0"], ["9", "Jinja DLG", "100%", "903,060,636", "903,060,636", "265,244,129", "637,816,507", "29%", "6%", "507", "7", "0", "7", "0"], ["10", "Kalungu DLG", "100%", "664,507,456", "664,507,456", "245,494,700", "419,012,756", "37%", "16%", "68", "14", "6", "8", "0"], ["11", "Kamuli DLG", "82%", "2,516,077,965", "2,070,086,405", "277,743,610", "1,792,342,795", "13%", "0%", "447", "10", "0", "10", "0"], ["12", "Kamwenge DLG", "100%", "1,233,481,824", "1,233,481,824", "422,241,549", "811,240,275", "34%", "14%", "380", "26", "19", "7", "0"], ["13", "Kapchorwa DLG", "100%", "283,532,000", "283,532,004", "41,395,400", "242,136,604", "15%", "0", "51", "0", "0", "0", "0"], ["14", "Kayunga DLG", "100%", "1,586,903,581", "1,587,307,162", "789,024,134", "798,283,028", "50%", "33%", "194", "19", "19", "0", "0"], ["15", "Kibaale DLG", "97%", "817,789,437", "793,504,089", "343,540,164", "449,963,925", "43%", "100%", "275", "7", "6", "1", "0"], ["16", "Kitagwenda DLG", "96%", "731,012,539", "701,940,707", "240,883,874", "461,056,833", "34%", "7%", "43", "6", "0", "6", "0"], ["17", "Kyegegwa DLG", "100%", "1,668,838,687", "1,668,838,687", "921,616,030", "747,222,657", "55%", "42%", "120", "32", "32", "0", "0"], ["18", "Kyenjojo DLG", "95%", "1,968,068,801", "1,873,486,962", "816,122,258", "1,057,364,704", "44%", "27%", "257", "16", "16", "0", "0"], ["19", "Kyotera DLG", "100%", "1,000,840,870", "1,000,840,870", "206,116,680", "794,724,190", "21%", "0%", "624", "16", "5", "11", "0"], ["20", "Luuka DLG", "100%", "1,098,808,508", "1,098,808,508", "185,288,340", "913,520,168", "17%", "0%", "103", "0", "0", "0", "0"], ["21", "Luwero DLG", "97%", "1,884,516,915", "1,827,314,725", "496,853,038", "1,330,461,687", "27%", "3%", "222", "6", "2", "4", "0"], ["22", "Lwengo DLG", "97%", "1,008,665,475", "983,179,605", "349,181,500", "633,998,105", "36%", "10%", "40", "7", "5", "2", "0"], ["23", "Manafwa DLG", "100%", "669,495,498", "669,495,598", "178,080,000", "491,415,598", "27%", "0%", "119", "1", "0", "1", "0"], ["24", "Masaka DLG", "100%", "460,800,276", "460,800,276", "191,012,556", "269,787,720", "41%", "22%", "123", "6", "5", "1", "0"], ["25", "Mayuge DLG", "100%", "2,406,225,383", "2,406,225,383", "691,749,954", "1,714,475,429", "29%", "6%", "657", "6", "0", "6", "0"], ["26", "Mbale DLG", "100%", "978,155,227", "978,155,227", "978,155,227", "0", "100%", "100%", "250", "9", "29", "0", "20"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}, {"headings_1": {"content": "Appendix 7 a: Budget allocation of the micro scale irrigation program", "page": 346, "level": 3}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "% perform ance of the budget", "Budget", "Warrants/ Release", "Total expenditure", "Unspent", "% total absor ption", "% absorp tion of irrigati on equip ment funds", "Farme rs who expre ssed intere st and passe d the selecti on criteri a", "Num ber of farm ers who co0f unde d", "Numb er of farme rs who receiv ed equip ment", "Co0fu nded but didn't receiv e equip ment", "Recei ved equip ment but did not co0fu nd"], "type": "table"}}, {"content": "330", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}, {"headings_1": {"content": "Appendix 7 a: Budget allocation of the micro scale irrigation program", "page": 346, "level": 3}}], "page": 347, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["27", "Mityana DLG", "100%", "982,194,028", "982,194,028", "959,359,474", "22,834,554", "98%", "98%", "197", "52", "52", "0", "0"], ["28", "Mpigi DLG", "97%", "1,040,643,842", "1,008,928,121", "682,186,048", "326,742,073", "68%", "53%", "82", "12", "19", "0", "7"], ["29", "Mubende DLG", "101%", "1,785,183,070", "1,805,183,070", "360,241,350", "1,444,941,720", "20%", "0%", "113", "30", "13", "17", "0"], ["30", "Mukono DLG", "97%", "1,860,330,289", "1,810,490,757", "1,192,689,171", "617,801,586", "66%", "56%", "603", "84", "56", "28", "0"], ["31", "Nakaseke DLG", "100%", "1,104,507,315", "1,104,507,315", "687,041,722", "417,465,593", "62%", "50%", "877", "20", "20", "0", "0"], ["32", "Ntungamo DLG", "94%", "1,848,548,683", "1,740,797,344", "229,477,125", "1,511,320,219", "13%", "0%", "0", "0", "0", "0", "0"], ["33", "Nwoya DLG", "100%", "1,506,270,774", "1,506,270,774", "1,282,287,149", "223,983,625", "85%", "80%", "120", "6", "4", "2", "0"], ["34", "Omoro DLG", "100%", "773,440,506", "773,440,506", "753,058,716", "20,381,790", "97%", "98%", "55", "13", "13", "0", "0"], ["35", "Rakai DLG", "98%", "1,243,289,966", "1,212,437,391", "450,270,049", "762,167,342", "37%", "10%", "170", "16", "3", "13", "0"], ["36", "Rukungiri DLG", "97%", "1,222,690,787", "1,182,235,981", "1,182,235,981", "0", "100%", "100%", "554", "42", "42", "0", "0"], ["37", "Sembabule DLG", "99%", "1,321,944,507", "1,312,934,328", "381,925,415", "931,008,913", "29%", "4%", "143", "18", "3", "15", "0"], ["38", "Sironko DLG", "100%", "960,526,097", "960,526,097", "244,992,927", "715,533,170", "26%", "0%", "224", "0", "0", "0", "0"], ["39", "Tororo DLG", "97%", "2,146,943,614", "2,082,453,632", "421,412,670", "1,661,040,962", "20%", "0%", "17", "17", "0", "17", "0"], ["Wakiso DLG", "100%", "3,661,748,235", "3,661,748,235", "970,978,292", "2,690,769,943", "27%", "2%", "222", "11", "8", "3", "0", null], ["", "", "**98%**", "**50,081,789,4 51**", "**49,038,618,1 92**", "**20,723,330,0 43**", "**28,315,288,1 49**", "**42%**", "", "**8,781**", "**642**", "**479**", "**190**", "**27**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}, {"headings_1": {"content": "Appendix 7 a: Budget allocation of the micro scale irrigation program", "page": 346, "level": 3}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "% perform ance of the budget", "Budget", "Warrants/ Release", "Total expenditure", "Unspent", "% total absor ption", "% absorp tion of irrigati on equip ment funds", "Farme rs who expre ssed intere st and passe d the selecti on criteri a", "Num ber of farm ers who co0f unde d", "Numb er of farme rs who receiv ed equip ment", "Co0fu nded but didn't receiv e equip ment", "Recei ved equip ment but did not co0fu nd"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}, {"headings_1": {"content": "Appendix 7 a: Budget allocation of the micro scale irrigation program", "page": 346, "level": 3}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "page": 348, "level": 3}}, {"headings_1": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Amuru DLG", "605,071,628", "151,267,907", "151,267,907", "0", "0", "0", "0", "0", "0", "0", "140", "NS"], ["2", "Bududa DLG", "0", "0", "4,349,650", "0", "4,349,650", "0", "0", "0", "0", "NP", "108", "NS"], ["3", "Buikwe DLG", "224,115,393", "56,028,848", "58,804,360", "0", "58,804,360", "1", "0", "1", "0", "5,414,418", "123", "1508"], ["4", "Bukomansimbi DLG", "175,340,064", "43,835,016", "43,835,016", "0", "0", "3", "3", "0", "0", "NP", "23", "1436"], ["5", "Bushenyi DLG", "13,911,600", "3,477,900", "3,477,175", "0", "2,980,436", "1", "1", "0", "0", "3,477,900", "55", "4291"], ["6", "Butambala DLG", "124,801,000", "31,200,250", "30,989,750", "210,500", "0", "5", "5", "0", "0", "21,389,250", "30", "920"], ["7", "Ibanda DLG", "451,851,264", "112,962,816", "120,000,000", "0", "0", "3", "3", "0", "0", "16,535,172", "34", "356"], ["8", "Iganga DLG", "131,101,400", "32,775,350", "32,775,350", "0", "17,480,187", "4", "0", "0", "4", "20,972,725", "133", "NS"], ["9", "Jinja DLG", "72,400,500", "18,100,125", "20,000,875", "0", "20,000,875", "0", "0", "0", "0", "0", "60", "1708"], ["10", "Kalungu DLG", "79,449,700", "19,862,425", "19,862,425", "0", "11,349,957", "2", "2", "0", "0", "NP", "68", "212"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "page": 348, "level": 3}}, {"headings_1": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "Total value of the equipment co-funded", "Required co- funding", "Total Amount co- funded", "Partial co- funding", "Co-funded but didn\u2019t receive amount", "Nu mbe r insp ecte d", "Numb er instal led and functi onal", "Num ber insta lled and not funct ional", "Nu mb er not inst alle d", "Co- funding amount for inspected projects", "Planne d Numb er of irrigati on equip ment", "Numbe r Sensitiz ed"], "type": "table"}}, {"content": "331", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "page": 348, "level": 3}}, {"headings_1": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}], "page": 348, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["11", "Kamuli DLG", "159,154,380", "39,788,595", "39,788,595", "0", "39,788,595", "0", "0", "0", "0", "NP", "88", "NS"], ["12", "Kamwenge DLG", "257,199,816", "64,299,954", "78,447,943", "0", "21,120,600", "5", "5", "0", "0", "18,639,250", "45", "800"], ["13", "Kapchorwa DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "51", "500"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "page": 348, "level": 3}}, {"headings_1": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}], "page": 349, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "Total value of the equipment co-funded", "Required co- funding", "Total Amount co- funded", "Partial co- funding", "Co-funded but didn\u2019t receive amount", "Nu mbe r insp ecte d", "Numb er instal led and functi onal", "Num ber insta lled and not funct ional", "Nu mb er not inst alle d", "Co- funding amount for inspected projects", "Planne d Numb er of irrigati on equip ment", "Numbe r Sensitiz ed"], "type": "table"}}, {"content": [["11", "Kamuli DLG", "159,154,380", "39,788,595", "39,788,595", "0", "39,788,595", "0", "0", "0", "0", "NP", "88", "NS"], ["12", "Kamwenge DLG", "257,199,816", "64,299,954", "78,447,943", "0", "21,120,600", "5", "5", "0", "0", "18,639,250", "45", "800"], ["13", "Kapchorwa DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "51", "500"], ["14", "Kayunga DLG", "235,175,004", "58,793,751", "35,988,804", "22,804,947", "0", "19", "5", "0", "14", "26,503,400", "194", "1450"], ["15", "Kibaale DLG", "103,473,510", "25,868,378", "25,868,375", "0", "3,695,482", "4", "2", "0", "2", "4,418,350", "60", "NS"], ["16", "Kitagwenda DLG", "0", "0", "30,555,000", "0", "30,555,000", "0", "0", "0", "0", "NP", "43", "NS"], ["17", "Kyegegwa DLG", "621,067,534", "155,266,884", "164,315,300", "0", "0", "5", "5", "0", "0", "20,906,578", "85", "200"], ["18", "Kyenjojo DLG", "398,210,612", "99,552,653", "99,552,653", "0", "0", "2", "2", "0", "0", "11,303,350", "78", "2034"], ["19", "Kyotera DLG", "71,550,500", "17,887,625", "17,887,625", "0", "12,297,742", "2", "2", "0", "0", "8,821,750", "60", "2054"], ["20", "Luuka DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "0", "60", "NS"], ["21", "Luwero DLG", "37,458,628", "9,364,657", "7,936,150", "1,428,507", "0", "2", "2", "0", "0", "17,673,400", "100", "NS"], ["22", "Lwengo DLG", "74,389,000", "18,597,250", "18,597,250", "0", "5,313,500", "2", "2", "0", "0", "11,175,000", "40", "1478"], ["23", "Manafwa DLG", "472,853,178", "118,213,295", "0", "0", "0", "0", "0", "0", "0", "NP", "67", "NS"], ["24", "Masaka DLG", "75,808,490", "18,952,123", "24,661,850", "0", "4,110,308", "2", "2", "0", "0", "9,312,194", "50", "450"], ["25", "Mayuge DLG", "93,296,396", "23,324,099", "23,324,401", "0", "23,324,401", "0", "0", "0", "0", "0", "259", "1795"], ["26", "Mbale DLG", "731,116,421", "182,779,105", "123,475,656", "59,303,449", "(274,390,347)", "2", "0", "2", "0", "NP", "29", "NS"], ["27", "Mityana DLG", "736,645,518", "184,161,380", "189,710,836", "0", "0", "3", "2", "1", "0", "NP", "52", "NS"], ["28", "Mpigi DLG", "242,976,116", "60,744,029", "29,967,904", "30,776,125", "(17,481,277)", "12", "8", "0", "4", "21,552,821", "56", "NS"], ["29", "Mubende DLG", "549,606,541", "137,401,635", "132,383,729", "5,017,906", "75,017,446", "5", "5", "0", "0", "NP", "113", "783"], ["30", "Mukono DLG", "842,077,809", "210,519,452", "122,920,051", "87,599,401", "40,973,350", "4", "4", "0", "0", "25,040,290", "171", "NS"], ["31", "Nakaseke DLG", "412,390,242", "103,097,561", "110,919,223", "0", "0", "4", "4", "0", "0", "21,340,750", "60", "3498"], ["32", "Nwoya DLG", "37,636,769", "9,409,192", "18,662,500", "0", "0", "0", "0", "0", "0", "0", "120", "NS"], ["33", "Omoro DLG", "133,915,000", "33,478,750", "36,983,750", "0", "0", "6", "6", "0", "0", "0", "55", "480"], ["34", "Rakai DLG", "85,094,056", "21,273,514", "21,273,514", "0", "17,284,730", "3", "", "0", "3", "", "127", "549"], ["35", "Rukungiri DLG", "874,541,222", "218,635,306", "254,095,279", "0", "0", "45", "42", "0", "3", "NP", "60", "44"], ["36", "Sembabule DLG", "38,966,500", "9,741,625", "9,741,625", "0", "8,118,021", "2", "2", "0", "0", "6,299,125", "145", "652"], ["37", "Sironko DLG", "0", "0", "0", "0", "0", "0", "0", "0", "0", "NP", "224", "NS"], ["38", "Tororo DLG", "200,411,950", "50,102,988", "45,964,915", "4,138,073", "45,964,915", "0", "0", "0", "0", "NP", "215", "NS"], ["39", "Wakiso DLG", "30,695,563", "7,673,891", "64,219,332", "0", "17,514,363", "5", "3", "0", "2", "17,929,213", "200", "4289"], ["", "", "**9,393,753,30 4**", "**2,348,438,32 7**", "**2,212,604,76 8**", "**211,278,9 08**", "**168,172,295**", "**153**", "**117**", "**4**", "**32**", "**288,704,9 36**", "**3,681**", "**31,487**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "page": 348, "level": 3}}, {"headings_1": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}], "page": 349, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["sn", "Entity name", "Total value of the equipment co-funded", "Required co- funding", "Total Amount co- funded", "Partial co- funding", "Co-funded but didn\u2019t receive amount", "Nu mbe r insp ecte d", "Numb er instal led and functi onal", "Num ber insta lled and not funct ional", "Nu mb er not inst alle d", "Co- funding amount for inspected projects", "Planne d Numb er of irrigati on equip ment", "Numbe r Sensitiz ed"], "type": "table"}}, {"content": "NP \u2013 Co-funding not provided, NS \u2013 Farmers not sensitised \n332", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "page": 348, "level": 3}}, {"headings_1": {"content": "Appendix 7 b: Slow implementation of the micro scale irrigation program", "page": 347, "level": 3}}], "page": 349, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 8 a: Support to organised groups for improvement of people\u2019s livelihood - Funding", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8 a: Support to organised groups for improvement of people\u2019s livelihood - Funding", "page": 350, "level": 3}}, {"headings_1": {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "page": 348, "level": 3}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**SN**", "**Entity Name**", "**Budget performance**", null, null, null, null, "**Delayed disbursement of funds**", null, "**Unaccounted funds disbursed to groups**"], ["", "", "**Approved budget**", "**Warrant/ Release**", "**%age performan ce**", "**Transfer to groups**", "**% Absorptio n**", "**Number of groups that delayed to receive funds**", "**Average delay (Months)**", ""], ["1", "Bukedea DLG", "250,000,000", "64,200,000", "26%", "60,000,000", "93%", "9", "2.5", "0"], ["2", "Buliisa DLG", "36,750,000", "30,700,000", "84%", "30,000,000", "98%", "11", "5.5", "8,000,000"], ["3", "Butambala DLG", "225,750,000", "95,900,000", "42%", "90,500,000", "94%", "3", "9", "0"], ["4", "Hoima City", "42,000,000", "39,590,000", "94%", "27,590,000", "70%", "8", "2.3", "0"], ["5", "Hoima DLG", "56,710,000", "56,710,000", "100%", "53,000,000", "93%", "20", "2", "53,000,000"], ["6", "Kabarole DLG", "288,180,385", "21,000,000", "7%", "20,000,000", "95%", "1", "5", "0"], ["7", "Kakumiro DLG", "70,620,000", "70,620,000", "100%", "65,980,000", "93%", "24", "3.9", "0"], ["8", "Kaladi DLG", "120,000,000", "120,000,000", "100%", "61,000,000", "51%", "13", "3", "0"], ["9", "Kapelebyong DLG", "128,400,000", "128,400,000", "100%", "128,400,000", "100%", "16", "1.5", "0"], ["10", "Kasese DLG", "350,000,000", "21,000,000", "6%", "20,000,000", "95%", "4", "5", "0"], ["11", "Kayunga DLG", "400,000,000", "111,720,000", "28%", "95,000,000", "85%", "7", "5.7", "95,000,000"], ["12", "Kibaale DLG", "100,500,000", "22,470,000", "22%", "21,000,000", "93%", "9", "7", "21,000,000"], ["13", "Kikuube DLG", "36,750,000", "23,540,000", "64%", "22,000,000", "93%", "8", "2", "0"], ["14", "Kyenjojo DLG", "526,228,220", "10,500,000", "2%", "10,500,000", "100%", "1", "3", "10,500,000"], ["15", "Luwero DLG", "175,000,000", "175,000,000", "100%", "175,000,000", "100%", "11", "3", "0"], ["16", "Masindi DLG", "191,904,000", "23,540,000", "12%", "22,000,000", "93%", "7", "3.5", "13,000,000"], ["17", "Masindi MC", "344,123,000", "300,707,293", "87%", "277,000,000", "92%", "8", "2", "0"], ["18", "Mityana DLG", "0", "52,500,000", "", "0", "0%", "0", "1.5", "0"], ["19", "Mukono DLG", "72,450,000", "47,200,000", "65%", "45,000,000", "95%", "4", "1", "0"], ["20", "Nakaseke DLG", "270,000,000", "124,575,000", "46%", "122,742,000", "99%", "2", "2.5", "48,010,000"], ["21", "Nakasongola DLG", "63,000,000", "71,000,000", "113%", "71,000,000", "100%", "0", "0", "0"], ["22", "Ngora DLG", "270,000,000", "0", "0%", "0", "0%", "0", "0", "0"], ["23", "Soroti DLG", "124,200,000", "118,200,000", "95%", "118,200,000", "100%", "0", "0", "0"], ["24", "Wakiso DLG", "1,287,000,000", "742,190,000", "58%", "733,800,000", "99%", "2", "5", "0"], ["", "**Total**", "**5,429,565,605**", "**2,471,262,293**", "**46%**", "**2,269,712,000**", "**92%**", "**168**", "", "**248,510,000**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 8 a: Support to organised groups for improvement of people\u2019s livelihood - Funding", "page": 350, "level": 3}}, {"headings_1": {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "page": 348, "level": 3}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "333", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8 a: Support to organised groups for improvement of people\u2019s livelihood - Funding", "page": 350, "level": 3}}, {"headings_1": {"content": "Appendix 7 c: Slow implementation of the micro scale irrigation program", "page": 348, "level": 3}}], "page": 350, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 8 b: Support to organised groups for improvement of people\u2019s livelihood \u2013 Inspection of micro projects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8 b: Support to organised groups for improvement of people\u2019s livelihood \u2013 Inspection of micro projects", "page": 351, "level": 3}}, {"headings_1": {"content": "Appendix 8 a: Support to organised groups for improvement of people\u2019s livelihood - Funding", "page": 350, "level": 3}}], "page": 351, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**SN**", "**Entity Name**", "**Funding of groups above the maximum threshold**", null, "**Physical Inspection of supported micro projects**", null, null, null, null], ["", "", "**Number of groups funded above threshold**", "**Amount of excess disbursement**", "**Number of groups inspected**", "**Amount of funds disbursed to projects inspected**", "**Number of projects that were in existence**", "**Number of groups that implemented the approved project**", "**Number of groups that implemented un-approved projects**"], ["1", "Bukedea DLG", "0", "0", "5", "24,300,000", "5", "3", "2"], ["2", "Buliisa DLG", "0", "0", "4", "8,000,000", "4", "1", "3"], ["3", "Butambala DLG", "2", "1,000,000", "4", "40,000,000", "4", "4", "0"], ["4", "Hoima City", "0", "0", "2", "6,000,000", "2", "1", "1"], ["5", "Hoima DLG", "0", "0", "4", "26,000,000", "4", "3", "1"], ["6", "Kabarole DLG", "0", "0", "2", "20,000,000", "2", "1", "1"], ["7", "Kakumiro DLG", "0", "0", "8", "22,000,000", "8", "6", "2"], ["8", "Kaladi DLG", "0", "0", "3", "14,000,000", "3", "3", "0"], ["9", "Kapelebyong DLG", "0", "0", "3", "18,500,000", "3", "3", "0"], ["10", "Kasese DLG", "0", "0", "2", "10,000,000", "2", "2", "0"], ["11", "Kayunga DLG", "2", "25,000,000", "2", "20,000,000", "2", "2", "0"], ["12", "Kibaale DLG", "0", "0", "3", "8,500,000", "3", "3", "0"], ["13", "Kikuube DLG", "0", "0", "2", "5,000,000", "2", "2", "0"], ["14", "Kyenjojo DLG", "0", "0", "1", "10,000,000", "1", "1", "0"], ["15", "Luwero DLG", "0", "0", "7", "0", "7", "6", "1"], ["16", "Masindi DLG", "0", "0", "5", "16,000,000", "5", "3", "2"], ["17", "Masindi MC", "0", "0", "5", "12,000,000", "5", "2", "3"], ["18", "Mityana DLG", "0", "0", "0", "0", "0", "0", "0"], ["19", "Mukono DLG", "1", "5,000,000", "3", "45,000,000", "3", "3", "0"], ["20", "Nakaseke DLG", "1", "8,000,000", "6", "59,500,000", "6", "6", "0"], ["21", "Nakasongola DLG", "0", "0", "4", "50,000,000", "2", "2", "2"], ["22", "Ngora DLG", "0", "0", "0", "0", "0", "0", "0"], ["23", "Soroti DLG", "0", "0", "2", "8,000,000", "2", "2", "0"], ["24", "Wakiso DLG", "27", "182,000,000", "7", "80,000,000", "7", "7", "0"], ["", "**Total**", "**33**", "**221,000,000**", "**84**", "**502,800,000**", "**82**", "**66**", "**18**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 8 b: Support to organised groups for improvement of people\u2019s livelihood \u2013 Inspection of micro projects", "page": 351, "level": 3}}, {"headings_1": {"content": "Appendix 8 a: Support to organised groups for improvement of people\u2019s livelihood - Funding", "page": 350, "level": 3}}], "page": 351, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": "334", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8 b: Support to organised groups for improvement of people\u2019s livelihood \u2013 Inspection of micro projects", "page": 351, "level": 3}}, {"headings_1": {"content": "Appendix 8 a: Support to organised groups for improvement of people\u2019s livelihood - Funding", "page": 350, "level": 3}}], "page": 351, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 9: Operationalisation of new cities", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Operationalisation of new cities", "page": 352, "level": 3}}, {"headings_1": {"content": "Appendix 8 b: Support to organised groups for improvement of people\u2019s livelihood \u2013 Inspection of micro projects", "page": 351, "level": 3}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**SN**", "**Entity Name**", "**Budget Performance**", null, null, null, "**Local revenue sharing**", null, null, null], [null, null, "**Approved budget**", "**Actual collections**", "**Shortfall**", "**%age shortfall**", "**Expected remittance to Division**", "**Actual remittance to Divisions**", "**Under- remittance**", "**%age Under- remitted**"], ["1", "Jinja", "58,090,748,734", "50,969,290,015", "7,121,458,719", "12%", "1,844,294,373", "1,593,317,055", "250,977,318", "14%"], ["2", "Mbarara", "62,491,147,300", "56,163,575,756", "6,327,571,544", "10%", "1,699,120,258", "1,583,212,950", "115,907,308", "7%"], ["3", "Mbale", "54,509,554,490", "54,509,554,490", "0", "0%", "784,455,187", "594,895,194", "189,559,993", "24%"], ["4", "Hoima", "33,529,655,343", "32,440,208,365", "1,089,446,978", "3%", "875,092,462", "654,869,681", "220,222,781", "25%"], ["5", "Soroti", "32,245,918,630", "27,191,436,469", "5,054,482,161", "16%", "0", "0", "0", "0%"], ["6", "Fort portal", "32,686,993,162", "31,666,904,298", "1,020,088,864", "3%", "1,041,451,036", "1,041,451,036", "0", "0%"], ["7", "Lira", "54,602,635,918", "42,012,644,858", "12,589,991,060", "23%", "0", "0", "0", "0%"], ["8", "Masaka", "42,593,236,710", "39,377,424,934", "3,215,811,776", "8%", "1,038,919,625", "1,079,682,076", "(40,762,452)", "04%"], ["9", "Arua", "45,846,863,296", "43,619,346,734", "2,227,516,562", "5%", "1,500,454,549", "1,454,515,574", "45,938,975", "3%"], ["10", "Gulu", "51,960,870,117", "49,386,722,617", "2,574,147,500", "5%", "1,246,807,408", "1,619,093,938", "(372,286,531)", "030%"], ["", "**Total**", "**468,557,623,700**", "**427,337,108,536**", "**41,220,515,164**", "**9%**", "**10,030,594,896**", "**9,621,037,504**", "**409,557,393**", "**4%**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Operationalisation of new cities", "page": 352, "level": 3}}, {"headings_1": {"content": "Appendix 8 b: Support to organised groups for improvement of people\u2019s livelihood \u2013 Inspection of micro projects", "page": 351, "level": 3}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "Appendix 10 a: Funding and absorption of UGIFT", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 a: Funding and absorption of UGIFT", "page": 352, "level": 3}}, {"headings_1": {"content": "Appendix 9: Operationalisation of new cities", "page": 352, "level": 3}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Adjumani DLG", "5,042,542,567", "3,431,050,296", "1,555,597,275", "1,875,453,021"], ["2", "Amolatar DLG", "3,225,212,064", "3,225,212,064", "779,510,361", "2,445,701,703"], ["3", "Amuria DLG", "1,230,500,000", "1,230,500,000", "123,050,000", "1,107,450,000"], ["4", "Arua DLG", "1,159,389,000", "1,159,389,000", "-", ""], ["5", "Bukomansimbi DLG", "2,105,522,000", "2,105,522,000", "2,105,522,000", "-"], ["6", "Bundibugyo DLG", "1,658,409,128", "1,658,409,128", "291,525,179", "1,366,883,949"], ["7", "Bunyangabu DLG", "679,204,564", "679,204,564", "", "679,204,564"], ["8", "Bushenyi DLG", "1,166,331,649", "1,166,331,649", "-", "1,166,331,649"], ["9", "Dokolo DLG", "295,105,891", "295,105,891", "110,919,587", "184,186,304"], ["10", "Gomba DLG", "1,155,460,496", "1,155,460,496", "220,859,367", "934,601,129"], ["11", "Ibanda DLG", "649,939,000", "649,939,000", "396,510,597", "253,428,403"], ["12", "Jinja City", "900,000,000", "900,000,000", "520,510,899", "379,489,101"], ["13", "Kabale DLG", "1,185,000,000", "1,185,000,000", "272,474,121", "912,525,879"], ["14", "Kabale MC", "1,163,014,383", "1,163,014,383", "-", "1,163,014,383"], ["15", "Kabarole DLG", "3,681,530,094", "3,681,530,094", "1,972,555,923", "1,708,974,171"], ["16", "Kagadi DLG", "613,326,018", "613,326,018", "552,095,741", "61,230,277"], ["17", "Kakumiro DLG", "3,740,035,424", "3,740,035,424", "3,035,355,266", "704,680,158"], ["18", "Kalaki DLG", "1,360,330,000", "1,360,330,000", "-", "1,360,330,000"], ["19", "Kanungu DLG", "1,823,747,325", "1,823,747,325", "832,671,749", "991,075,576"], ["20", "Kasese DLG", "2,162,414,030", "2,129,103,023", "1,792,954,268", "590,609,829"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 a: Funding and absorption of UGIFT", "page": 352, "level": 3}}, {"headings_1": {"content": "Appendix 9: Operationalisation of new cities", "page": 352, "level": 3}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN.", "Entity Name", "Approved budget (UGX)", "Warrants/ Release (UGX)", "Expenditure (UGX)", "Unspent balance"], "type": "table"}}, {"content": "335", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 a: Funding and absorption of UGIFT", "page": 352, "level": 3}}, {"headings_1": {"content": "Appendix 9: Operationalisation of new cities", "page": 352, "level": 3}}], "page": 352, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["21", "Katakwi DLG", "2,136,162,000", "2,136,162,000", "553,271,620", "1,582,890,380"], ["22", "Kazo DLG", "1,234,328,086", "1,234,328,086", "370,298,425", "864,029,661"], ["23", "Kiruhura DLG", "3,626,296,934", "3,626,296,934", "883,171,494", "2,743,125,440"], ["24", "Kitagwenda DLG", "1,004,760,793", "1,004,760,793", "63,609,236", "941,151,557"], ["25", "Koboko", "617,500,000", "617,500,000", "185,250,000", "432,250,000"], ["26", "Koboko DLG", "1,339,266,988", "1,339,266,988", "-", "1,339,266,988"], ["27", "Kole DLG", "1,124,587,408", "1,124,587,408", "-", "1,124,587,408"], ["28", "Kumi DLG", "1,209,407,573", "1,209,407,573", "-", "1,209,407,573"], ["29", "Kyenjojo DLG", "5,645,295,808", "5,645,295,808", "2,687,505,537", "2,957,790,271"], ["30", "Lwengo DLG", "1,920,374,181", "1,572,093,781", "-", "1,572,093,781"], ["31", "Maracha DLG", "5,081,827,353", "3,616,146,706", "3,068,469,875", "547,676,831"], ["32", "Mitooma DLG", "1,968,827,575", "1,968,827,575", "504,649,000", "1,464,178,575"], ["33", "Moyo DLG", "606,966,721", "606,966,721", "299,368,912", "307,597,809"], ["34", "Nakaseke DLG", "1,331,654,302", "1,331,654,302", "552,634,095", "779,020,207"], ["35", "Nebbi DLG", "4,903,975,634", "4,903,975,634", "2,343,750,153", "2,560,225,481"], ["36", "Pakwach DLG", "2,880,993,432", "2,880,993,432", "2,079,770,185", "801,223,247"], ["37", "Rubanda DLG", "2,685,000,000", "2,550,461,621", "1,107,668,839", "1,442,792,782"], ["38", "Rubirizi DLG", "2,078,380,811", "2,078,380,811", "8,800,000", "2,069,580,811"], ["39", "Rukungiri DLG", "2,090,390,500", "2,090,390,500", "1,505,081,159", "585,309,341"], ["40", "Sheema DLG", "2,165,067,757", "2,165,067,757", "972,196,519", "1,192,871,238"], ["41", "Sironko DLG", "1,658,859,727", "1,658,859,727", "500,642,362", "1,158,217,365"], ["42", "Wakiso DLG", "1,373,169,216", "1,373,169,216", "314,651,999", "1,058,517,217"], ["43", "Zombo DLG", "1,553,346,819", "1,553,346,819", "481,192,683", "1,072,154,136"], ["", "**Total**", "**85,233,453,251**", "**81,640,150,547**", "**33,044,094,426**", "**47,691,128,195**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 a: Funding and absorption of UGIFT", "page": 352, "level": 3}}, {"headings_1": {"content": "Appendix 9: Operationalisation of new cities", "page": 352, "level": 3}}], "page": 353, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN.", "Entity Name", "Approved budget (UGX)", "Warrants/ Release (UGX)", "Expenditure (UGX)", "Unspent balance"], "type": "table"}}, {"content": "336", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 a: Funding and absorption of UGIFT", "page": 352, "level": 3}}, {"headings_1": {"content": "Appendix 9: Operationalisation of new cities", "page": 352, "level": 3}}], "page": 353, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}, {"headings_1": {"content": "Appendix 10 a: Funding and absorption of UGIFT", "page": 352, "level": 3}}], "page": 354, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Nakaseke DLG", "Health", "1", "657,828,203", "23/04/2021", "23/01/2022", "141,753,982", "22%", "", "9", "14", "5"], ["2", "Gomba DLG", "Health", "2", "147,425,167", "07/02/2022", "07/06/2022", "132,682,650", "90%", "", "4", "5", "1"], ["3", "Gomba DLG", "Health", "2", "147,241,887", "07/02/2022", "07/06/2022", "71,390,952", "48%", "", "4", "5", "1"], ["4", "Sironko DLG", "Health", "1", "641,353,154", "17/12/2019", "30/06/2020", "500,642,362", "78%", "", "7", "31", "24"], ["5", "Bududa DLG", "Health", "3", "641,353,154", "17/12/2019", "30/06/2020", "", "0%", "", "7", "31", "24"], ["6", "Dokolo DLG", "Health", "2", "145,114,777", "28/11/2021", "30/05/2022", "-", "0%", "35%", "6", "7", "1"], ["7", "Kanungu DLG", "Health", "1", "795,282,480", "06/04/2021", "24/05/2022", "561,273,723", "71%", "90%", "14", "15", "1"], ["8", "Kasese DLG", "Health", "1", "518,372,154", "13/03/2021", "13/09/2021", "469,315,435", "91%", "90%", "6", "16", "10"], ["9", "Kasese DLG", "Health", "1", "654,136,098", "04/03/2021", "30/05/2022", "383,929,312", "59%", "75%", "15", "16", "1"], ["10", "Kiruhura DLG", "Health", "1", "1,229,877,542", "30/03/2021", "30/11/2021", "642,116,001", "52%", "70%", "8", "15", "7"], ["11", "Kiruhura DLG", "Health", "1", "299,935,634", "16/04/2021", "16/11/2021", "250,154,636", "83%", "70%", "7", "15", "8"], ["12", "Bunyangabu DLG", "Health", "1", "679,204,564", "19/05/2021", "14/10/2021", "-", "0%", "70%", "5", "14", "9"], ["13", "Kabale DLG", "Health", "1", "150,000,000", "15/03/2022", "15/06/2022", "50,982,711", "34%", "33%", "3", "4", "1"], ["14", "Sheema DLG", "Health", "1", "159,730,098", "07/04/2022", "07/06/2022", "34,216,971", "21%", "", "2", "3", "1"], ["15", "Nakaseke DLG", "Education", "1", "657,828,203", "23/04/2021", "23/01/2022", "-", "0%", "0%", "9", "14", "5"], ["16", "Kanungu DLG", "Education", "1", "2,081,740,500", "09/01/2019", "15/10/2021", "1,494,594,766", "72%", "87%", "34", "42", "9"], ["17", "Rukungiri DLG", "Education", "1", "2,090,390,500", "29/09/2019", "05/06/2021", "1,505,081,159", "72%", "90%", "21", "34", "13"], ["18", "Kyenjojo DLG", "Education", "1", "2,150,170,030", "28/03/2019", "30/08/2020", "2,000,047,945", "93%", "78%", "17", "40", "22"], ["19", "Bunyangabu DLG", "Education", "1", "1,949,557,600", "30/04/2019", "30/04/2021", "1,730,754,431", "89%", "85%", "24", "39", "14"], ["20", "Adjumani DLG", "Education", "1", "721,236,662", "14/05/2019", "14/11/2021", "648,243,471", "90%", "90%", "31", "38", "8"], ["21", "Adjumani DLG", "Education", "1", "820,105,237", "23/12/2019", "23/06/2020", "705,843,593", "86%", "85%", "6", "31", "25"], ["22", "Adjumani DLG", "Education", "1", "252,938,204", "26/04/2021", "25/06/2021", "201,510,211", "80%", "77%", "2", "14", "12"], ["23", "Nebbi DLG", "Education", "1", "2,101,789,485", "22/05/2019", "22/05/2022", "1,879,791,406", "89%", "89%", "37", "38", "1"], ["24", "Maracha DLG", "Education", "1", "1,924,805,491", "29/04/2020", "30/04/2022", "1,910,739,849", "99%", "85%", "24", "26", "2"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}, {"headings_1": {"content": "Appendix 10 a: Funding and absorption of UGIFT", "page": 352, "level": 3}}], "page": 354, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Sector", "Num ber of proje cts", "Contract price", "Start date", "End date", "Amount paid", "Projec t status (Base d on payme nt)", "Project status (Based on audit inspecti on, project manage r\u2019s report and paymen t certifica tes)", "Total contr act perio d", "Cont ract perio d at end of FY", "Delay in contr act imple ment ation in mont hs"], "type": "table"}}, {"content": "337", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}, {"headings_1": {"content": "Appendix 10 a: Funding and absorption of UGIFT", "page": 352, "level": 3}}], "page": 354, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Total 29 21,617,416,824 15,315,065,566", "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}, {"headings_1": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}], "page": 355, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Appendix 10 c: Engineering Brigade : STATUS REPORT ON MOLG PROJECTS BEING IMPLEMENTED BY THE UPDF ENGINEERS BRIGADE AS AT 30 NOVEMBER 2022", "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}, {"headings_1": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}], "page": 355, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["1", "Functionalisation of Butebo HC IV", "Butebo District", "1,431,451,245", "1,431,451,24 5", "715,725,623", "715,725,622", "50%", "30%", "WIP"], ["2", "Constrn of General Ward & 4 stance VIP Latrine", null, "280,553,154", "280,553,154", "140,276,577", "140,276,577", null, null, null], ["3", "Constrtn Works Of Medical Store with 02 Office Rooms at District HQs", "Kiruhura District", "133,722,679", "133,722,679", "66,861,340", "66,861,340", "50%", "68%", "WIP"], ["4", "Constrn Works at Bufumbo HC IV", "Mbale District", "247,555,361", "219,670,404", "109,835,202", "109,835,202", "44%", "62%", "WIP"], ["5", "Maternity Ward At Kinoni Health Centre III in Kinoni Sub-county", "Nakaseke District", "450,166,992", "292,870,556", "146,435,278", "146,435,278", "33%", "52%", "WIP"], ["6", "Construction Of Maternity Ward At Mifunya Health CentreIII in Nakaseke Sub-County", null, null, null, null, null, null, null, null], ["7", "Construction of an incinerator at Ntara Health Centre IV", "Kitagwenda District", "107,928,535", "107,928,535", "53,964,268", "53,964,268", "50%", "60%", "WIP"], ["8", "Construction of a laboratory at Kikyenkye Health Centre III", null, null, null, null, null, null, null, null], ["9", "Refurbishment of Medicine Stores at Pallisa Gen Hospital", "Pallisa District", "318,788,531", "318,788,531", "97,095,755", "221,692,776", "30%", "40%", "WIP"], ["10", "Construction of a new Maternity Ward at Kazo HC IV", "Kazo", "437,298,176", "796,323,012", "469,601,865", "326,721,147", "59%", "67%", "WIP"], ["11", "Completion of a maternity ward Phase II for Kazo HC IV", null, "119,848,338", null, null, null, null, null, null], ["12", "Construction of 2 in 1 Staff Houses at Kijuma HC II", null, "71,951,187", null, null, null, null, null, null], ["13", "Construction of 2 in 1 Staff Houses at Rwigi HC II", null, "71,951,187", null, null, null, null, null, null], ["14", "Renovation of OPD at Kaicumu HC II", null, "21,716,102", null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}, {"headings_1": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}], "page": 355, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "PROJECT NAME", "PROJECT LOCATION", "PROJECT COST (UGX)", "AMOUNT RECEIVED BY ENGRS BDE (UGX)", "AMOUNT RELEASED TO THE PROJECT (UGX)", "AVAILABLE BALANCE (UGX)", "FINANCIAL PERFORMANC E", "PHYSICAL PERFORMAN CE", "REMAR KS"], "type": "table"}}, {"content": "338", "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}, {"headings_1": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}], "page": 355, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["15", "Extra works Kazo DLG", "", "73,558,022", "", "", "", "", "", ""], ["16", "Labour suit remodelling at Budaka HC IV", "Budaka District", "42,495,075", "52,300,000", "48,639,000", "3,661,000", "38%", "52%", "WIP"], ["17", "Construction of Pit Latrine at Lyama HC III", null, "18,014,500", null, null, null, null, null, null], ["18", "Construction of a Placenta Pit at Naboa HC III", null, "15,430,275", null, null, null, null, null, null], ["19", "Repair of House at Kameruka HC III", null, "18,726,225", null, null, null, null, null, null], ["20", "Fencing Facility at Kerekerene HC III", null, "15,372,000", null, null, null, null, null, null], ["21", "Fencing at Mugiti HC III", null, "17,350,000", null, null, null, null, null, null], ["22", "Construction Of A General Maternity Ward At Ossi Health Centre- Phase-I", "Nebbi District", "305,941,656", "305,941,656", "284,525,740", "21,415,916", "93%", "60%", "WIP"], ["23", "Renovation Of Kikobe Health Centre II OPD", null, null, null, null, null, null, null, null], ["24", "Renovation Of Jupangira Health Centre II OPD", null, null, null, null, null, null, null, null], ["25", "Construction Of 2 Stance Washroom At Jupangira Health Centre II OPD", null, null, null, null, null, null, null, null], ["26", "Construction Of 4stance VIP Latrine In Erussi Health Centre II", null, null, null, null, null, null, null, null], ["27", "Fencing Of Nyaravur Health Centre III", null, null, null, null, null, null, null, null], ["28", "Construction of Staff house at Mulehe HC", "Kisoro District", "507,616,737", "507,616,737", "253,808,369", "253,808,369", "50%", "58%", "WIP"], ["29", "Construction of Bunagana Gen Ward", null, null, null, null, null, null, null, null], ["30", "Construction of Bukuya HC IV", "Kasanda District", "1,358,143,675", "950,000,000", "703,635,255", "246,364,745", "52%", "40%", "WIP"], ["31", "Expnsion and remodelling of the OPD at Buwama HC III", "Mpigi District", "59,228,805", "319,709,326", "228,592,168", "91,117,158", "68%", "60%", "WIP"], ["32", "General repairs, remodelling, partitioning, re-roofing & electrical installation of the olf staff hous at Kampiringisa HC III", null, "88,005,475", null, null, null, null, null, null], ["33", "General Renovation of Kafumu HC II", null, "17,376,108", null, null, null, null, null, null], ["34", "General Renovation of MCH Block at Bunjanko HC III", null, "19,882,233", null, null, null, null, null, null], ["35", "Installation of 10,000 litre tank at Ggolo HC III", null, "5,217,250", null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}, {"headings_1": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}], "page": 356, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "PROJECT NAME", "PROJECT LOCATION", "PROJECT COST (UGX)", "AMOUNT RECEIVED BY ENGRS BDE (UGX)", "AMOUNT RELEASED TO THE PROJECT (UGX)", "AVAILABLE BALANCE (UGX)", "FINANCIAL PERFORMANC E", "PHYSICAL PERFORMAN CE", "REMAR KS"], "type": "table"}}, {"content": "339", "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}, {"headings_1": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}], "page": 356, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["36", "Second phase of renovation of health department Block (Tiling of DHO Block)", "", "41,686,750", "", "", "", "", "", ""], ["37", "Construction of a Placenta Pit at Ggolo HC III", "", "7,123,340", "", "", "", "", "", ""], ["38", "3 stance waternourne toilet with a bathroom at Butooro HC III", "", "30,902,520", "", "", "", "", "", ""], ["39", "3 Stance waterbourne toilet with bathroom at Mpigi health dep", "", "30,576,775", "", "", "", "", "", ""], ["40", "Waiting shade at Kituntu HC III", "", "37,325,375", "", "", "", "", "", ""], ["41", "Waterbourne toilet/bathroom at Kamuli Gen Hosp", "Kamuli District", "23,261,576", "256,314,453", "156,700,453", "99,614,000", "61%", "50%", "WIP"], ["42", "Antenental Shade at Kamuli Gen Hosp", null, "20,121,200", null, null, null, null, null, null], ["43", "Expansion of Labaratory at Nawendwa HC IV", null, "57,323,858", null, null, null, null, null, null], ["44", "Two in one Staff House at Kawaaga HC II", null, "41,134,100", null, null, null, null, null, null], ["45", "Renovation of Maternity Ward at Nawankofu HC II", null, "34,709,000", null, null, null, null, null, null], ["46", "Renovation of OPD at Nawankofu HC II", null, "18,499,500", null, null, null, null, null, null], ["47", "Fencing Kasambira HC II", null, "24,965,823", null, null, null, null, null, null], ["48", "Fencing Kasambira Balawoli HC III", null, "19,638,180", null, null, null, null, null, null], ["49", "Placenta Pit at Namaira HC II", null, "8,330,608", null, null, null, null, null, null], ["50", "Placenta Pit at Kasambira HC II", null, "8,330,608", null, null, null, null, null, null], ["51", "Construction of Nsotoka Health Centre III", "Kayunga District", "980,494,263", "143,813,882", "446,077,126", "-302,263,244", "45%", "43%", "WIP"], ["52", "Construction of DHO's Staff house at Nsotoka HC III", null, null, null, null, null, null, null, null], ["53", "Renovation of an OPD at Bisina HC II", "Katakwi District", "115,444,090", "115,444,090", "57,722,045", "57,722,045", "50%", "56%", "WIP"], ["54", "Renovation of OPD at Kapujan HC III", null, null, null, null, null, null, null, null], ["55", "Renovation of Olilim HC II", null, null, null, null, null, null, null, null], ["56", "Renovation of DHO's Office", null, null, null, null, null, null, null, null], ["57", "Construction of Semi Detached staff house at Bulele HC III", "Buhweju District", "38,313,488", "38,313,488", "19,156,744", "19,156,744", "50%", "50%", "WIP"], ["58", "Construction of a 2 stance VIP Latrine with urinal at Kalungu HC III", null, null, null, null, null, null, null, null], ["59", "Fencing at Busabaga HC III", "", "130,647,169", "210,909,726", "105,454,863", "105,454,863", "50%", "68%", ""]], "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}, {"headings_1": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}], "page": 357, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "PROJECT NAME", "PROJECT LOCATION", "PROJECT COST (UGX)", "AMOUNT RECEIVED BY ENGRS BDE (UGX)", "AMOUNT RELEASED TO THE PROJECT (UGX)", "AVAILABLE BALANCE (UGX)", "FINANCIAL PERFORMANC E", "PHYSICAL PERFORMAN CE", "REMAR KS"], "type": "table"}}, {"content": "340", "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}, {"headings_1": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}], "page": 357, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["60", "Renovation of the OPD at Kizigo HC II", "Lugazi Municipality", "39,935,444", "", "", "", "", "", ""], ["61", "Renovation of Najjembe HC III Staff Quarters", null, "23,500,253", "", "", "", "", "", ""], ["62", "Construction of an incenerator at Najjembe HC III", null, "16,581,902", "", "", "", "", "", ""], ["63", "Construction of OPD Block & 2 stance latrine at Kigara HC II", "Isingiro District", "210,664,767", "1,285,941,18 6", "642,970,593", "642,970,593", "50%", "48%", "WIP"], ["64", "Construction of OPD Block & 2 stance latrine at Kagaga HC II", null, "188,306,650", null, null, null, null, null, null], ["65", "Construction of OPD Blockk & 2 stance latrine at Kyabahesi HC II", null, "181,644,150", null, null, null, null, null, null], ["66", "Construction of OPD Block & 2 stance linned latrine at Burunduma", null, "178,124,150", null, null, null, null, null, null], ["67", "Construction of OPD Block & 2 stance latrine at Rwantaha", null, "180,722,150", null, null, null, null, null, null], ["68", "Construction of OPD Block & a 2 stance lined latrine atWanjojera", null, "187,884,025", null, null, null, null, null, null], ["69", "Repairs & maintainence of Health office block at District HQs", null, "50,147,600", null, null, null, null, null, null], ["70", "Construction of a 2 bedroomed twin staff house & a 2 stance lined latrine at Kyarumunga HC II", null, "158,462,300", null, null, null, null, null, null], ["71", "Construction of a 2 Bedroom twin staff house & a 2 stance lined latrined at Rwakakwenda HC II", null, "157,179,800", null, null, null, null, null, null], ["72", "Construction Works at Female Ward at Kityerera HC IV", "Mayuge District", "344,197,767", "337,448,791", "153,992,434", "183,456,357", "45%", "38%", "WIP"], ["73", "Construction of a maternity ward at Buwambo HC IV", "Nansana Municipality", "567,886,800", "307,984,868", "30,000,000", "277,984,868", "5%", "15%", "WIP"], ["74", "Construction Works at Muwangi HC II", "Kyankwanzi District", "370,235,033", "370,235,033", "185,000,000", "185,235,033", "50%", "48%", "WIP"], ["75", "Functionalisation of Kachumbala HC IV", "Bukedea District", "1,773,095,134", "1,773,095,13 4", "822,000,000", "951,095,134", "46%", "33%", "WIP"], ["76", "Constrn of Operation Theatre at Bitereko HC III", "Mitooma District", "1,031,793,148", "309,537,944", "287,870,288", "21,667,656", "28%", "35%", "WIP"], ["77", "Constrn of Operation Theatre & Mortury at Rutete HC III", "Kabarole District", "326,245,846", "311,778,181", "97,540,822", "214,237,359", "30%", "48%", "WIP"]], "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}, {"headings_1": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}], "page": 358, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "PROJECT NAME", "PROJECT LOCATION", "PROJECT COST (UGX)", "AMOUNT RECEIVED BY ENGRS BDE (UGX)", "AMOUNT RELEASED TO THE PROJECT (UGX)", "AVAILABLE BALANCE (UGX)", "FINANCIAL PERFORMANC E", "PHYSICAL PERFORMAN CE", "REMAR KS"], "type": "table"}}, {"content": "341", "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}, {"headings_1": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}], "page": 358, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["78", "Renovation of maternity ward at Nambieso Health Centre III", "Kwania District", "77,895,965", "148,499,903", "106,152,432", "42,347,472", "50%", "65%", "WIP"], ["79", "Construction of mortuary at Aduku Health Centre III", null, "70,603,938", "", "", "-", null, null, null], ["80", "Construction of a theatre at Kataraka HC IV", "Fortportal City", "685,000,000", "685,000,000", "316,812,500", "368,187,500", "46%", "20%", "WIP"], ["81", "Construction of a maternity ward at Karambi HC III", null, null, null, null, null, null, null, null], ["82", "Fencing Magada HC III", "Namutumba", "157,217,180", "157,217,180", "73,105,988", "84,111,192", "46%", "10%", "Mobilizati on"], ["83", "Partial Fencing Bulange HC III", null, null, null, null, null, null, null, null], ["84", "Renovation of Kiranga HC II", null, null, null, null, null, null, null, null], ["85", "Renovation of ADHO's Office at District HQs", null, null, null, null, null, null, null, null], ["86", "Renovation of Kisumu HC II", null, null, null, null, null, null, null, null], ["87", "Construction of Placenta Pit at Nagonde HC II", null, null, null, null, null, null, null, null], ["88", "Construction of Placenta Pit at Kiranga HC II", null, null, null, null, null, null, null, null], ["", "**Total**", "", "**14,901,441,74 8**", "**12,168,409 ,694**", "**6,819,552, 726**", "**5,348,856, 968**", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}, {"headings_1": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}], "page": 359, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "PROJECT NAME", "PROJECT LOCATION", "PROJECT COST (UGX)", "AMOUNT RECEIVED BY ENGRS BDE (UGX)", "AMOUNT RELEASED TO THE PROJECT (UGX)", "AVAILABLE BALANCE (UGX)", "FINANCIAL PERFORMANC E", "PHYSICAL PERFORMAN CE", "REMAR KS"], "type": "table"}}, {"content": "Appendix 11 a: USMID AF \u2013 Refugee Hosting Districts", "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}, {"headings_1": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}], "page": 359, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "**Rehabilitation and Construction of infrastructure investments**", null, null, "**USMID-AF Operations**", null, null, "**Total**", null, null], ["**SN**", "**Entity Name**", "**Release**", "**Expenditure**", "**% absorp tion**", "**Release**", "**Expenditure**", "**% absorp tion**", "**Release**", "**Expenditure (UGX)**", "**% absorption**"], ["1", "Adjumani DLG", "4,853,248,410", "338,536,708", "7%", "0", "0", "0%", "4,853,248,410", "338,536,708", "7%"], ["2", "Arua DLG", "1,463,289,437", "0", "0%", "300,000,000", "41,849,600", "14%", "1,763,289,437", "41,849,600", "2%"], ["3", "Isingiro DLG", "9,434,605,852", "0", "0%", "1,048,178,428", "10,165,005", "1%", "10,482,784,280", "10,165,005", "0%"], ["4", "Kamwenge DLG", "4,914,506,357", "0", "0%", "29,765,500", "29,765,500", "100%", "4,944,271,857", "29,765,500", "1%"], ["5", "Kiryandongo DLG", "5,544,916,324", "0", "0%", "32,200,200", "32,200,200", "100%", "5,577,116,524", "32,200,200", "1%"], ["6", "Lamwo DLG", "3,350,000,000", "635,586,050", "19%", "325,725,859", "40,525,300", "12%", "3,675,725,859", "676,111,350", "18%"], ["7", "Madi Okollo DLG", "2,991,756,515", "727,705,114", "24%", "95,000,000", "93,941,000", "99%", "3,086,756,515", "821,646,114", "27%"], ["8", "Moyo DLG", "1,095,371,099", "675,680,828", "62%", "0", "0", "0%", "1,095,371,099", "675,680,828", "62%"], ["9", "Obongi DLG", "1,947,326,000", "1,477,193,598", "76%", "0", "0", "0", "1,947,326,000", "1,477,193,598", "76%"], ["10", "Terego DLG", "3,570,661,110", "1,132,137,519", "32%", "396,740,124", "244,909,502", "62%", "3,967,401,234", "1,377,047,021", "35%"], ["11", "Yumbe DLG", "8,317,933,336", "2,400,868,250", "29%", "408,272,902", "408,272,902", "100%", "8,726,206,238", "2,809,141,152", "32%"]], "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}, {"headings_1": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}], "page": 359, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": "342", "metadata": {"headings": [{"headings_0": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}, {"headings_1": {"content": "Appendix 10 b: Delayed progress of works/constructions of UGIFT projects", "page": 354, "level": 3}}], "page": 359, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Total 47,483,614,440 7,387,708,067 16% 2,635,883,013 901,629,009 34% 50,119,497,453 8,289,337,076 17%", "metadata": {"headings": [{"headings_0": {"content": "Total 47,483,614,440 7,387,708,067 16% 2,635,883,013 901,629,009 34% 50,119,497,453 8,289,337,076 17%", "page": 360, "level": 5}}, {"headings_1": {"content": "Total 29 21,617,416,824 15,315,065,566", "page": 355, "level": 2}}], "page": 360, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "Appendix 11 b: Implementation of USMID-AF in Refugee Hosting Districts during FY2020/21", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11 b: Implementation of USMID-AF in Refugee Hosting Districts during FY2020/21", "page": 360, "level": 3}}, {"headings_1": {"content": "Total 47,483,614,440 7,387,708,067 16% 2,635,883,013 901,629,009 34% 50,119,497,453 8,289,337,076 17%", "page": 360, "level": 5}}], "page": 360, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "", "**Rehabilitation and Construction of Infrastructure Investments 2020/21**", null, "**Rehabilitation and Construction of Infrastructure Investments 2021/22**", null, null, null, null, null, null, null], ["**SN**", "**Entity Name**", "**Amount Released**", "**Numb er of planne d projec ts**", "**Amount Released**", "**Amount spent**", "**Un-utilised**", "**Num ber of plan ned proje cts**", "**Partially implemented**", null, "**Un-implemented**", null], ["1", "Adjumani DLG", "12,347,521,704", "8", "4,853,248,410", "338,536,708", "4,514,711,702", "3", "3", "4,853,248,410", "0", "0"], ["2", "Arua DLG", "15,399,557,319", "8", "1,463,289,437", "0", "1,463,289,437", "2", "0", "0", "2", "1,463,289,437"], ["3", "Isingiro DLG", "6,947,343,000", "6", "9,434,605,852", "0", "9,434,605,852", "10", "0", "0", "10", "9,434,605,852"], ["4", "Kamwenge DLG", "6,970,678,105", "6", "4,944,271,857", "29,765,500", "4,914,506,357", "6", "0", "0", "6", "4,944,271,857"], ["5", "Kiryandongo DLG", "4,747,486,820", "9", "5,544,916,324", "0", "5,544,916,324", "7", "0", "0", "7", "5,544,916,324"], ["6", "Lamwo DLG", "0", "0", "3,350,000,000", "635,586,050", "2,714,413,950", "4", "2", "3,350,000,000", "2", "2,200,000,000"], ["7", "Madi Okollo DLG", "0", "0", "2,990,756,515", "727,705,114", "2,263,051,401", "8", "5", "2,991,756,515", "3", "0"], ["8", "Moyo DLG", "1,162,000,000", "1", "1,095,371,099", "675,680,828", "419,690,271", "1", "1", "1,095,371,099", "0", "0"], ["9", "Obongi DLG", "2,365,018,000", "3", "1,947,326,000", "1,477,193,000", "470,133,000", "3", "3", "1,947,326,000", "0", "0"], ["10", "Terego DLG", "0", "0", "3,570,661,110", "1,132,137,519", "2,438,523,591", "4", "3", "3,570,661,110", "1", "0"], ["11", "Yumbe DLG", "10,671,408,000", "5", "8,317,933,336", "2,809,141,152", "5,508,792,184", "5", "5", "8,317,933,336", "0", "0"], ["", "**Total**", "**60,611,012,948**", "**46**", "**47,512,379,940**", "**7,825,745,871**", "**39,686,634,069**", "**53**", "**22**", "**26,126,296,470**", "**31**", "**23,587,083,470**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 11 b: Implementation of USMID-AF in Refugee Hosting Districts during FY2020/21", "page": 360, "level": 3}}, {"headings_1": {"content": "Total 47,483,614,440 7,387,708,067 16% 2,635,883,013 901,629,009 34% 50,119,497,453 8,289,337,076 17%", "page": 360, "level": 5}}], "page": 360, "document_name": "Annual Consolidated OAG audit reports 2022", "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": "343", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11 b: Implementation of USMID-AF in Refugee Hosting Districts during FY2020/21", "page": 360, "level": 3}}, {"headings_1": {"content": "Total 47,483,614,440 7,387,708,067 16% 2,635,883,013 901,629,009 34% 50,119,497,453 8,289,337,076 17%", "page": 360, "level": 5}}], "page": 360, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 12: USMID \u2013 Cities and Municipal councils", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: USMID \u2013 Cities and Municipal councils", "page": 361, "level": 3}}, {"headings_1": {"content": "Appendix 11 b: Implementation of USMID-AF in Refugee Hosting Districts during FY2020/21", "page": 360, "level": 3}}], "page": 361, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**S N**", "**Entity Name**", "**Funding and absorption of funds**", null, null, null, null, "**Delayed contract implementation**", null, null, null, "**Unreleased previous year committed funds**", null], [null, null, "**Approved budget (UGX)**", "**Warrants/ Release (UGX)**", "**Expenditure (UGX)**", "**% abso rptio n**", "**Unutilized Funds**", "**Start date**", "**Con trac t peri od in FY**", "**Status (Complet ed, Partially complete d, Not started)**", "**Unspent balance FY 2020/2021**", "**Amount re- voted FY 2021/2022**", "**Amount un- re-voted**"], ["1", "Arua City", "11,136,490,022", "11,136,490,022", "11,133,069,900", "100%", "3,420,122", "Jan-22", "5", "Partial", "-", "-", "-"], ["2", "Fort Portal City", "9,147,407,697", "9,147,407,697", "4,634,251,113", "51%", "4,513,156,584", "Apr-22", "2", "Partial", "-", "-", "-"], ["3", "Hoima City", "17,436,501,888", "17,436,501,888", "12,832,857,565", "74%", "4,603,644,323", "", "", "Partial", "30,153,131,886", "-", "30,153,131,88 6"], ["4", "Jinja City", "14,018,316,913", "14,018,316,913", "9,489,145,161", "68%", "4,529,171,752", "02/03/2022", "3", "Not started", "1,714,473,110", "-", "1,714,473,110"], ["5", "Kamuli MC", "13,148,341,701", "13,148,341,701", "7,000,932,883", "53%", "6,147,408,818", "0", "0", "Not started", "", "", "-"], ["6", "Lugazi MC", "18,019,273,284", "18,019,273,284", "11,032,843,665", "61%", "6,986,429,619", "0", "0", "Not started", "", "", "-"], ["7", "Masaka City", "14,445,481,454", "14,445,481,454", "13,845,481,453", "96%", "600,000,001", "12/05/2021", "13", "Partial", "19,529,858,900", "14,445,481,454", "5,084,377,446"], ["8", "Mbale City", "18,797,865,000", "18,797,865,000", "18,684,130,139", "99%", "113,734,861", "20/11/2020", "19", "Partial", "-", "-", "-"], ["9", "Mubende MC", "19,123,795,715", "19,123,795,715", "15,277,674,152", "80%", "3,846,121,563", "08/05/2021", "13", "Partial", "26,879,987,744", "19,123,795,715", "7,756,192,029"], ["10", "Soroti City", "10,860,092,650", "10,860,092,650", "10,798,602,908", "99%", "61,489,742", "19/10/2020", "20", "Partial", "-", "-", "-"], ["11", "Tororo City", "10,187,945,000", "10,187,945,000", "10,167,009,589", "100%", "20,935,411", "28/01/2021", "17", "Partial", "-", "-", "-"], ["", "**Total**", "**156,321,511,324**", "**156,321,511,324**", "**124,895,998,528**", "", "**31,425,512,796**", "", "", "", "**78,277,451,640**", "**33,569,277,169**", "**44,708,174,471**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: USMID \u2013 Cities and Municipal councils", "page": 361, "level": 3}}, {"headings_1": {"content": "Appendix 11 b: Implementation of USMID-AF in Refugee Hosting Districts during FY2020/21", "page": 360, "level": 3}}], "page": 361, "document_name": "Annual Consolidated OAG audit reports 2022", "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", "column_12"], "type": "table"}}, {"content": "344", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: USMID \u2013 Cities and Municipal councils", "page": 361, "level": 3}}, {"headings_1": {"content": "Appendix 11 b: Implementation of USMID-AF in Refugee Hosting Districts during FY2020/21", "page": 360, "level": 3}}], "page": 361, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 13 a: LRDP budget allocation", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 a: LRDP budget allocation", "page": 362, "level": 3}}, {"headings_1": {"content": "Appendix 12: USMID \u2013 Cities and Municipal councils", "page": 361, "level": 3}}], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**SN**", "**Entity Name**", "**Infrastructure Projects, including Physical Planning and land titling**", null, null, "**Performance Improvement**", null, null, "**Investment Servicing and Monitoring**", null, null], [null, null, "**Actual expenditure per Expenditure item**", "**Actual Allocat ion**", "**Allocation variance**", "**Actual expenditure per Expenditure item**", "**Actu al Alloc ation**", "**Allocation variance**", "**Actual expenditure per Expenditure item**", "**Actual Allocat ion**", "**Allocation variance**"], ["1", "Bundibugyo DLG", "268,592,000", "74%", "Outside threshold", "51,674,000", "14%", "Outside threshold", "41,900,000", "12%", "Outside threshold"], ["2", "Kyenjojo DLG", "407,749,461", "76%", "Outside threshold", "47,000,000", "9%", "Within threshold", "80,756,838", "15%", "Outside threshold"], ["Wakiso DLG", "225,000,000", "52%", "Outside threshold", "15,000,000", "3%", "Within threshold", "189,356,091", "44%", "Outside threshold", null], ["4", "Bunyangabu DLG", "233,216,284", "79%", "Outside threshold", "30,237,300", "10%", "Outside threshold", "32,442,400", "11%", "Outside threshold"], ["5", "Nakasongola DLG", "266,052,402", "75%", "Outside threshold", "53,210,480", "15%", "Outside threshold", "35,473,654", "10%", "Outside threshold"], ["6", "Mityana DLG", "348,107,461", "72%", "Outside threshold", "53,493,203", "11%", "Outside threshold", "84,676,617", "17%", "Outside threshold"], ["7", "Ntoroko DLG", "122,978,000", "64%", "Outside threshold", "49,175,000", "26%", "Outside threshold", "19,023,000", "10%", "Within threshold"], ["", "**Total**", "**1,871,695,608**", "**70%**", "", "**299,789,983**", "**13%**", "", "**483,628,600**", "**17%**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 a: LRDP budget allocation", "page": 362, "level": 3}}, {"headings_1": {"content": "Appendix 12: USMID \u2013 Cities and Municipal councils", "page": 361, "level": 3}}], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": "3", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 a: LRDP budget allocation", "page": 362, "level": 3}}, {"headings_1": {"content": "Appendix 12: USMID \u2013 Cities and Municipal councils", "page": 361, "level": 3}}], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 13 b: LRDP funding and infrastructure projects implemented", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 b: LRDP funding and infrastructure projects implemented", "page": 362, "level": 3}}, {"headings_1": {"content": "Appendix 13 a: LRDP budget allocation", "page": 362, "level": 3}}], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**SN**", "**Entity Name**", "**Total Funding**", null, null, null, "**Infrastructure Projects, including Physical Planning and Land Titling**", null, null, null], [null, null, "**Budget**", "**Released**", "**Expenditure**", "**% Absorption**", "**Planned activities**", "**Actual activities implemented**", "**Un- implemented**", "**Value of un- implemented activities**"], ["1", "Kyankwanzi DLG", "1,267,741,700", "1,267,741,700", "1,266,623,782", "100%", "12", "12", "0", ""], ["2", "Kyegegwa DLG", "1,931,586,000", "1,931,586,000", "1,918,767,748", "99%", "", "", "0", ""], ["3", "Bundibugyo DLG", "1,038,426,579", "1,038,426,579", "1,038,426,579", "100%", "15", "15", "0", ""], ["4", "Kasese DLG", "2,321,758,202", "2,285,424,852", "2,285,424,852", "100%", "6", "6", "0", ""], ["5", "Kyenjojo DLG", "2,143,515,541", "2,143,525,541", "1,867,516,712", "87%", "6", "5", "1", "152,101,471"], ["6", "Mukono DLG", "1,944,284,484", "1,944,284,484", "1,944,284,484", "100%", "6", "6", "0", ""], ["Wakiso DLG", "1,234,586,967", "1,234,586,967", "1,124,586,967", "91%", "3", "2", "1", "100,000,000", null], ["8", "Nakaseke DLG", "943,169,464", "933,178,464", "933,178,464", "100%", "5", "5", "0", ""], ["9", "Kayunga DLG", "1,952,328,754", "1,952,418,754", "1,952,328,754", "100%", "18", "18", "0", ""], ["10", "Kabarole DLG", "1,178,354,709", "1,178,354,709", "1,148,825,103", "97%", "5", "5", "0", ""], ["11", "Bunyangabu DLG", "867,098,000", "867,098,000", "833,928,841", "96%", "7", "3", "4", "109,344,522"], ["12", "Nakasongola DLG", "994,681,700", "994,681,700", "994,681,700", "100%", "4", "2", "2", "66,796,861"], ["13", "Mityana DLG", "1,234,868,818", "1,231,058,816", "1,230,755,506", "100%", "5", "5", "0", ""], ["14", "Kiboga DLG", "819,532,000", "819,532,000", "819,532,000", "100%", "", "", "0", ""], ["15", "Mubende DLG", "1,989,903,534", "1,989,903,534", "1,989,903,534", "100%", "", "", "0", ""], ["16", "Kassanda DLG", "1,353,538,052", "1,353,538,052", "1,353,538,052", "100%", "4", "4", "0", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 b: LRDP funding and infrastructure projects implemented", "page": 362, "level": 3}}, {"headings_1": {"content": "Appendix 13 a: LRDP budget allocation", "page": 362, "level": 3}}], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "7 \n345", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 b: LRDP funding and infrastructure projects implemented", "page": 362, "level": 3}}, {"headings_1": {"content": "Appendix 13 a: LRDP budget allocation", "page": 362, "level": 3}}, [{"headings_0": {"content": "Appendix 13 b: LRDP funding and infrastructure projects implemented", "page": 362, "level": 3}}, {"headings_1": {"content": "Appendix 13 a: LRDP budget allocation", "page": 362, "level": 3}}]], "page": 362, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["17", "Luwero DLG", "1,917,397,000", "1,917,397,000", "1,916,857,000", "100%", "11", "11", "0", ""], ["18", "Ntoroko DLG", "494,183,000", "494,183,000", "495,138,000", "100%", "2", "1", "1", "92,978,000"], ["", "**Total**", "**25,626,954,504**", "**25,576,920,152**", "**25,114,298,078**", "**98%**", "**109**", "**100**", "**9**", "**521,220,854**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 b: LRDP funding and infrastructure projects implemented", "page": 362, "level": 3}}, {"headings_1": {"content": "Appendix 13 a: LRDP budget allocation", "page": 362, "level": 3}}], "page": 363, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Total Funding", "None", "None", "None", "Infrastructure Projects, including Physical Planning and Land Titling", "None", "None", "None"], "type": "table"}}, {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "page": 363, "level": 3}}, {"headings_1": {"content": "Appendix 13 b: LRDP funding and infrastructure projects implemented", "page": 362, "level": 3}}], "page": 363, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**SN**", "**Entity Name**", "**Performance Improvement Activities**", null, null, null, "**Investment Servicing and Monitoring**", null, "**Transfers of LRDP funds to the LLGs**", null, null], [null, null, "**Number of planned activities**", "**Number of actual activities**", "**Implementation of ineligible activities**", null, "**No. of planne d activiti es**", "**No. of actual activiti es**", "**Expected transfer to LLGs 65%**", "**Actual transfers to LLGs**", "**Variance**"], [null, null, null, null, "**No. of ineligible Activities**", "**Amount of ineligible activities**", null, null, null, null, null], ["1", "Kyankwanzi DLG", "4", "4", "0", "0", "3", "3", "824,032,105", "819,274,368", "4,757,737"], ["2", "Kyegegwa DLG", "0", "0", "0", "0", "0", "0", "1,255,530,900", "1,131,346,000", "124,184,900"], ["3", "Bundibugyo DLG", "5", "5", "1", "3,000,000", "5", "5", "674,977,276", "674,977,276", "0"], ["4", "Kasese DLG", "1", "1", "", "0", "1", "1", "1,485,526,154", "1,479,319,000", "6,207,154"], ["5", "Kyenjojo DLG", "1", "1", "0", "0", "6", "6", "1,393,291,602", "1,332,010,413", "61,281,189"], ["6", "Mukono DLG", "9", "9", "", "0", "2", "2", "1,263,784,915", "1,081,481,484", "182,303,431"], ["Wakiso DLG", "1", "1", "0", "0", "2", "2", "802,481,529", "695,230,876", "107,250,653", null], ["8", "Nakaseke DLG", "1", "1", "0", "0", "2", "2", "606,566,002", "606,566,002", "0"], ["9", "Kayunga DLG", "12", "12", "0", "0", "11", "11", "1,269,072,190", "1,147,877,991", "121,194,199"], ["10", "Kabarole DLG", "10", "10", "0", "0", "3", "3", "765,930,561", "615,990,709", "149,939,852"], ["11", "Bunyangabu DLG", "2", "2", "0", "0", "2", "2", "563,613,700", "538,032,857", "25,580,843"], ["12", "Nakasongola DLG", "4", "4", "0", "0", "4", "4", "646,543,105", "639,945,164", "6,597,941"], ["13", "Mityana DLG", "3", "3", "0", "0", "3", "3", "800,188,230", "744,478,225", "55,710,005"], ["14", "Kiboga DLG", "0", "0", "0", "0", "0", "0", "532,695,800", "531,532,000", "1,163,800"], ["15", "Mubende DLG", "0", "0", "0", "0", "0", "0", "1,293,437,297", "1,129,817,468", "163,619,829"], ["16", "Kassanda DLG", "8", "8", "0", "0", "3", "3", "879,799,734", "871,639,052", "8,160,682"], ["17", "Luwero DLG", "6", "6", "0", "0", "5", "5", "1,246,308,050", "1,137,134,046", "109,174,004"], ["18", "Ntoroko DLG", "3", "3", "0", "0", "1", "1", "321,218,950", "303,962,000", "17,256,950"], ["", "**Total**", "**70**", "**70**", "**1**", "**3,000,000**", "**53**", "**53**", "**16,624,998,099**", "**15,480,614,931**", "**1,144,383,168**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "page": 363, "level": 3}}, {"headings_1": {"content": "Appendix 13 b: LRDP funding and infrastructure projects implemented", "page": 362, "level": 3}}], "page": 363, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": "7 \n346", "metadata": {"headings": [{"headings_0": {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "page": 363, "level": 3}}, {"headings_1": {"content": "Appendix 13 b: LRDP funding and infrastructure projects implemented", "page": 362, "level": 3}}, [{"headings_0": {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "page": 363, "level": 3}}, {"headings_1": {"content": "Appendix 13 b: LRDP funding and infrastructure projects implemented", "page": 362, "level": 3}}]], "page": 363, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 14 a: Uganda Road Fund (URF)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}, {"headings_1": {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "page": 363, "level": 3}}], "page": 364, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1", "Alebtong DLG", "336,463,117", "124,730,908", "211,732,209", "402,031,328", "190,299,119", "53%"], ["2", "Amolatar DLG", "331,885,110", "155,277,564", "176,607,546", "336,224,000", "159,616,454", "53%"], ["3", "Amuria DLG", "345,774,755", "161,699,571", "184,075,184", "424,535,000", "240,459,816", "43%"], ["4", "Arua DLG", "164,956,449", "31,696,000", "133,260,449", "253,613,790", "120,353,341", "53%"], ["5", "Bududa DLG", "670,148,414", "519,111,845", "151,036,569", "287,444,480", "136,407,911", "53%"], ["6", "Buhweju DLG", "221,095,000", "101,762,000", "119,333,000", "227,111,000", "107,778,000", "53%"], ["7", "Buikwe DLG", "1,013,737,880", "695,936,777", "317,801,103", "628,820,218", "311,019,115", "51%"], ["8", "Bukedea DLG", "345,774,755", "161,699,571", "184,075,184", "350,321,032", "166,245,848", "53%"], ["9", "Bukomansimbi DLG", "282,957,645", "95,773,000", "187,184,645", "356,644,352", "169,459,707", "52%"], ["10", "Bukwo DLG", "191,405,988", "69,698,405", "121,707,583", "231,391,410", "109,683,827", "53%"], ["11", "Bulambuli DLG", "288,278,571", "166,331,220", "121,947,351", "232,083,000", "110,135,649", "53%"], ["12", "Bundibugyo DLG", "589,482,682", "367,288,018", "222,194,664", "422,868,000", "200,673,336", "53%"], ["13", "Bushenyi Ishaka MC", "470,031,981", "0", "470,031,981", "673,951,000", "203,919,019", "70%"], ["14", "Busia MC", "363,873,000", "0", "363,873,000", "549,347,000", "185,474,000", "66%"], ["15", "Butaleja DLG", "294,837,449", "142,399,303", "152,438,146", "329,792,000", "177,353,854", "46%"], ["16", "Butambala DLG", "269,818,545", "104,590,271", "165,228,274", "348,326,000", "183,097,726", "47%"], ["17", "Butebo DLG", "164,796,294", "44,503,138", "120,293,156", "228,934,839", "108,641,683", "53%"], ["18", "Entebbe MC", "936,074,161", "0", "936,074,161", "1,342,581,000", "406,506,839", "70%"], ["19", "Fort Portal City", "571,923,518", "0", "571,923,518", "819,436,000", "247,512,482", "70%"], ["20", "Gomba DLG", "316,809,711", "97,468,502", "219,341,209", "417,437,000", "198,095,791", "53%"], ["21", "Hoima DLG", "277,889,791", "94,092,354", "183,797,437", "378,930,000", "195,132,563", "49%"], ["22", "Ibanda DLG", "714,470,171", "533,639,854", "180,830,317", "344,145,543", "163,315,226", "53%"], ["23", "Iganga DLG", "227,293,000", "66,048,000", "161,245,000", "330,317,000", "169,072,000", "49%"], ["24", "Iganga MC", "465,029,000", "0", "465,029,000", "670826000", "205,797,000", "69%"], ["25", "Kabarole DLG", "398,231,897", "197,296,987", "200,934,910", "393,371,000", "192,436,090", "51%"], ["26", "Kaberamaido DLG", "165,457,780", "78,979,290", "86,478,490", "164,599,980", "78,121,490", "53%"], ["27", "Kakumiro DLG", "376,143,290", "160,955,323", "215,187,967", "409,540,126", "194,352,159", "53%"], ["28", "Kalaki DLG", "124,741,409", "47,729,421", "77,011,988", "146,564,673", "69,552,685", "53%"], ["29", "Kamwenge DLG", "704,213,234", "115,885,008", "588,328,226", "733,613,100", "145,284,874", "80%"], ["30", "Kapelebyong DLG", "130,310,301", "36,051,561", "94,258,740", "179,388,000", "85,129,260", "53%"], ["31", "katakwi DLG", "258,936,063", "89,328,293", "169,607,770", "322,787,501", "153,179,731", "53%"], ["32", "Kayunga DLG", "535,752,747", "140,083,934", "395,668,813", "703,764,575", "308,095,762", "56%"], ["33", "Kibuku DLG", "253,694,989", "88,566,494", "165,128,495", "314,267,000", "149,138,505", "53%"], ["34", "Kikuube DLG", "289,941,000", "116,958,000", "172,983,000", "341,822,000", "168,839,000", "51%"], ["35", "Kira MC", "1,308,862,577", "0", "1,308,862,577", "1,876,701,000", "567,838,423", "70%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}, {"headings_1": {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "page": 363, "level": 3}}], "page": 364, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Total amount received", "Amount transferred to LLGS", "Retained at the HLG", "Budget (HLG roads)", "Variance", "% performance"], "type": "table"}}, {"content": "347", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}, {"headings_1": {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "page": 363, "level": 3}}], "page": 364, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["36", "Kiruhura DLG", "334,138,515", "177,017,321", "157,121,194", "299,023,788", "141,902,594", "53%"], ["37", "Kisoro DLG", "285,040,000", "72,449,000", "212,591,000", "406,545,000", "193,954,000", "52%"], ["38", "Kisoro MC", "278,913,239", "0", "278,913,239", "399,917,226", "121,003,987", "70%"], ["39", "Koboko DLG", "221,203,822", "49,348,567", "171,855,255", "327,064,728", "155,209,473", "53%"], ["40", "Koboko MC", "315,231,787", "0", "315,231,787", "451,992,245", "136,760,458", "70%"], ["41", "Kole DLG", "266,810,620", "98,770,321", "168,040,299", "319,804,000", "151,763,701", "53%"], ["42", "Kumi DLG", "340,670,714", "48,678,744", "291,991,970", "555,701,892", "263,709,922", "53%"], ["43", "Kumi MC", "262,813,204", "0", "262,813,204", "376,832,336", "114,019,132", "70%"], ["44", "Kyegegwa DLG", "305,905,886", "119741701", "186,164,185", "354,296,695", "168,132,510", "53%"], ["45", "Kyenjojo DLG", "655,459,000", "358,566,020", "296,892,980", "565,029,847", "268,136,867", "53%"], ["46", "Kyotera DLG", "1,294,908,115", "1,039,408,115", "255,500,000", "487,513,000", "232,013,000", "52%"], ["47", "Lamwo DLG", "898,740,497", "195,289,497", "703,451,000", "1,040,789,000", "337,338,000", "68%"], ["48", "Lira City", "703,934,000", "0", "703,934,000", "884,859,000", "180,925,000", "80%"], ["49", "Lira DLG", "266,810,620", "98,770,321", "168,040,299", "319,804,000", "151,763,701", "53%"], ["50", "Lugazi MC", "329,904,000", "0", "329,904,000", "483,982,449", "154,078,449", "68%"], ["51", "Luuka DLG", "373,970,000", "119,134,000", "254,836,000", "300,249,000", "45,413,000", "85%"], ["52", "Lwengo DLG", "406,657,359", "175,573,010", "231,084,349", "467,436,757", "236,352,408", "49%"], ["53", "Lyantonde DLG", "276,150,182", "77,387,884", "198,762,298", "333,344,000", "134,581,702", "60%"], ["54", "Makindye Ssabagabo MC", "1,812,621,000", "0", "1,812,621,000", "2,910,073,000", "1,097,452,000", "62%"], ["55", "Manafwa DLG", "238,699,614", "135,707,239", "102,992,375", "196,009,013", "93,016,638", "53%"], ["56", "Masaka City", "730,096,205", "0", "730,096,205", "1,012,331,246", "282,235,041", "72%"], ["57", "Masaka DLG", "251,898,601", "35,185,601", "216,713,000", "452,981,732", "236,268,732", "48%"], ["58", "Masindi MC", "384,358,750", "0", "384,358,750", "551,109,000", "166,750,250", "70%"], ["59", "Mitooma DLG", "285,542,278", "104,181,130", "181,361,148", "345,212,490", "163,851,342", "53%"], ["60", "Mityana MC", "365,845,634", "0", "365,845,634", "530,846,654", "165,001,020", "69%"], ["61", "Moroto DLG", "171,024,000", "35,091,000", "135,933,000", "258,699,000", "122,766,000", "53%"], ["62", "Moroto MC", "292,886,720", "0", "292,886,720", "419,953,000", "127,066,280", "70%"], ["63", "Moyo DLG", "321,375,836", "141,092,832", "180,283,004", "389,738,585", "209,455,581", "46%"], ["64", "Mpigi DLG", "443,564,870", "149,974,506", "293,590,364", "558,781,000", "265,190,636", "53%"], ["65", "Mubende DLG", "987,718,000", "711,899,000", "275,819,000", "527,562,000", "251,743,000", "52%"], ["66", "Mubende MC", "412,454,688", "0", "412,454,688", "579785757", "167,331,069", "71%"], ["67", "Mukono DLG", "859,766,863", "418,935,863", "440,831,000", "844,611,000", "403,780,000", "52%"], ["68", "Nakapiripirit DLG", "220,769,575", "80,586,457", "140,183,118", "266,788,243", "126,605,125", "53%"], ["69", "Nakaseke DLG", "781,653,176", "512,027,528", "269,625,648", "519,464,464", "249,838,816", "52%"], ["70", "Nakasongola DLG", "503,391,000", "216,672,000", "286,719,000", "545,669,090", "258,950,090", "53%"], ["71", "Namisindwa DLG", "330,423,565", "145,949,746", "184,473,819", "349,275,000", "164,801,181", "53%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}, {"headings_1": {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "page": 363, "level": 3}}], "page": 365, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Total amount received", "Amount transferred to LLGS", "Retained at the HLG", "Budget (HLG roads)", "Variance", "% performance"], "type": "table"}}, {"content": "348", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}, {"headings_1": {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "page": 363, "level": 3}}], "page": 365, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["72", "Namutumba DLG", "310,009,220", "115,018,105", "194,991,115", "371,095,590", "176,104,475", "53%"], ["73", "Nansana MC", "5,081,443,000", "0", "5,081,443,000", "6,134,779,000", "1,053,336,000", "83%"], ["74", "Napak DLG", "169,812,995", "0", "169,812,995", "328,345,000", "158,532,005", "52%"], ["75", "Nebbi MC", "287,592,164", "0", "287,592,164", "415,520,484", "127,928,320", "69%"], ["76", "Ngora DLG", "250,713,080", "85,576,530", "165,136,550", "236,767,000", "71,630,450", "70%"], ["77", "Njeru MC", "494,711,006", "0", "494,711,006", "709,336,904", "214,625,898", "70%"], ["78", "Ntoroko DLG", "409,144,738", "272,346,920", "136,797,818", "248,545,000", "111,747,182", "55%"], ["79", "Ntungamo MC", "327,470,000", "0", "327,470,000", "474,662,000", "147,192,000", "69%"], ["80", "Otuke DLG", "112,053,000", "31,704,000", "80,349,000", "212,721,000", "132,372,000", "38%"], ["81", "Oyam DLG", "365,420,462", "140,076,084", "225,344,378", "428,862,000", "203,517,622", "53%"], ["82", "Oyam DLG", "365,420,462", "140,076,084", "225,344,378", "428,862,000", "203,517,622", "53%"], ["83", "Pakwach DLG", "525,378,571", "374,035,156", "151,343,415", "288,771,487", "137,428,072", "52%"], ["84", "Pallisa DLG", "312,392,594", "141,054,394", "171,338,200", "326,139,455", "154,801,255", "53%"], ["85", "Rubanda DLG", "327,104,128", "114,229,570", "212,874,558", "405,130,299", "192,255,741", "53%"], ["86", "Rubirizi DLG", "280,690,311", "128,143,181", "152,547,130", "290,437,607", "137,890,477", "53%"], ["87", "Rukiga DLG", "290,952,317", "67,482,482", "223,469,835", "164,170,000", "059,299,835", "136%"], ["88", "Rukungiri DLG", "504,582,056", "167,339,704", "337,242,352", "513,877,491", "176,635,139", "66%"], ["89", "Rwampara DLG", "584,691,500", "39,661,500", "545,030,000", "738,419,000", "193,389,000", "74%"], ["90", "Sembabule DLG", "658,750,762", "347,546,954", "311,203,808", "592,264,729", "281,060,921", "53%"], ["91", "Serere DLG", "407,662,982", "234,635,349", "173,027,633", "295,038,000", "122,010,367", "59%"], ["92", "Sironko DLG", "399,815,539", "165,809,536", "234,006,003", "484,106,602", "250,100,599", "48%"], ["93", "Soroti DLG", "305,981,778", "54,124,908", "251,856,870", "479,319,040", "227,462,170", "53%"], ["94", "Tororo DLG", "570,502,278", "211,125,748", "359,376,530", "702,216,000", "342,839,470", "51%"], ["95", "Tororo MC", "369,649,141", "0", "369,649,141", "530,031,000", "160,381,859", "70%"], ["96", "Zombo DLG", "367,531,172", "186,470,394", "181,060,778", "344,613,652", "163,552,874", "53%"], ["", "**Total**", "**45,691,919,465**", "**13,139,474,615**", "**32,552,444,851**", "**51,950,635,524**", "**19,398,190,673**", "**63%**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}, {"headings_1": {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "page": 363, "level": 3}}], "page": 366, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "Entity Name", "Total amount received", "Amount transferred to LLGS", "Retained at the HLG", "Budget (HLG roads)", "Variance", "% performance"], "type": "table"}}, {"content": "349", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}, {"headings_1": {"content": "Appendix 13 c: LRDP performance improvement and transfer of LRDP funds to the LLGs", "page": 363, "level": 3}}], "page": 366, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 14 b: Uganda Road Fund (URF)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}, {"headings_1": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}], "page": 367, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["**SN**", "", "**Routine Manual Maintenance**", null, null, null, "**Routine Mechanized Maintenance**", null, null, null, "**Periodic maintenance**", null, null, null], ["", "**Entity Name**", "**Planne d Length (Kms)**", "**Actual length (Kms)**", "**Planned Annual Expenditure**", "**Actual Expenditure**", "**Planne d Length (Kms)**", "**Actual length (Kms)**", "**Planned Annual Expenditure**", "**Actual Expenditure**", "**Planned Length (Kms)**", "**Actual length (Kms)**", "**Planned Annual Expenditure**", "**Actual Expenditure**"], ["1", "Alebtong DLG", "175.2", "16", "87,031,913", "28,050,603", "29.4", "28.4", "133,511,898", "121,836,093", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}, {"headings_1": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}], "page": 367, "document_name": "Annual Consolidated OAG audit reports 2022", "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", "column_12", "column_13"], "type": "table"}}, {"content": [["**SN**", "", "**Routine Manual Maintenance**", null, null, null, "**Routine Mechanized Maintenance**", null, null, null, "**Periodic maintenance**", null, null, null], ["", "**Entity Name**", "**Planne d Length (Kms)**", "**Actual length (Kms)**", "**Planned Annual Expenditure**", "**Actual Expenditure**", "**Planne d Length (Kms)**", "**Actual length (Kms)**", "**Planned Annual Expenditure**", "**Actual Expenditure**", "**Planned Length (Kms)**", "**Actual length (Kms)**", "**Planned Annual Expenditure**", "**Actual Expenditure**"], ["1", "Alebtong DLG", "175.2", "16", "87,031,913", "28,050,603", "29.4", "28.4", "133,511,898", "121,836,093", "0", "0", "0", "0"], ["2", "Amolatar DLG", "284.4", "0", "35,446,000", "0", "67", "56", "220,663,000", "134,971,776", "0", "0", "0", "0"], ["3", "Amuria DLG", "66.2", "39.6", "41,630,000", "20,042,000", "58.4", "22.8", "62,409,000", "27,495,000", "15.9", "0", "71,800,000", "0"], ["4", "Arua DLG", "146.88", "146.88", "31,493,000", "26,825,000", "8", "5.2", "52,291,000", "28,001,000", "0", "0", "0", "0"], ["5", "Bududa DLG", "150.8", "150.8", "179,075,990", "78,367,650", "45.5", "23.5", "52,316,810", "37,894,050", "0", "0", "0", "0"], ["6", "Buhweju DLG", "240", "150", "33,643,000", "23,589,000", "62", "42", "92,876,000", "64,704,000", "7", "1", "74,737,000", "14,279,000"], ["7", "Buikwe DLG", "140", "140", "144,545,000", "128,243,200", "0", "0", "0", "0", "42", "17.8", "384,104,218", "132,772,695"], ["8", "Bukedea DLG", "40", "21.3", "35,500,000", "18,637,500", "63.5", "33.7", "184,421,032", "96,821,041", "15.9", "8.63", "25,000,000", "13,125,000"], ["9", "Bukomansimbi DLG", "0", "0", "0", "0", "68.9", "38.5", "286,766,352", "151,700,000", "0", "0", "0", "0"], ["10", "Bukwo DLG", "62", "13.4", "50,200,000", "38,091,500", "24", "26", "70,200,000", "55,350,000", "59", "0", "65,870,000", "0"], ["11", "Bulambuli DLG", "10.5", "2", "6,100,000", "4,000,000", "67.6", "44.7", "71,423,000", "65,195,000", "6.6", "0", "110,000,000", "0"], ["12", "Bundibugyo DLG", "50", "50", "60,600,000", "31,750,000", "40.2", "38.5", "159,400,000", "88,516,000", "0", "0", "0", "0"], ["13", "Bushenyi Ishaka MC", "10", "4", "51,000,000", "15,800,000", "51", "45", "274,600,000", "246,507,981", "36", "17", "130,000,000", "46,000,000"], ["14", "Busia MC", "58", "55.9", "113,124,000", "112,128,000", "3.2", "4", "307,023,000", "170,776,000", "0", "0", "0", "0"], ["15", "Butaleja DLG", "193", "0", "40,724,000", "0", "65.3", "46", "219,960,000", "85,580,000", "0", "0", "0", "0"], ["16", "Butambala DLG", "201.9", "137", "43,646,000", "9,508,000", "105.5", "52", "168,990,000", "137,795,000", "58", "0", "66,900,000", "0"], ["17", "Butebo DLG", "143.5", "116.4", "48,000,000", "38,269,081", "19.2", "12.5", "72,259,090", "48,259,090", "4", "0", "40,000,000", "0"], ["18", "Entebbe MC", "36.81", "36.81", "156,339,000", "172,103,000", "1,649", "1,710", "129,680,000", "123,690,000", "1.7", "1.1", "916,180,000", "496,431,000"], ["19", "Fort Portal City", "91.95", "91.95", "182,000,000", "172,280,000", "64.1", "64.1", "118,243,000", "117,675,000", "4.8", "1", "435,668,000", "251,219,000"], ["20", "Gomba DLG", "93.9", "93.9", "85,000,000", "65,890,000", "35", "12.4", "241,677,000", "86,524,000", "0", "0", "0", "0"], ["21", "Hoima DLG", "342.4", "333.1", "119,200,000", "29,200,000", "33", "28", "119,870,000", "87,651,437", "0", "0", "0", "0"], ["22", "Ibanda DLG", "135.6", "45.5", "130,680,000", "30,033,000", "72.6", "72.6", "139,589,000", "111,791,000", "0", "0", "0", "0"], ["23", "Iganga DLG", "128.14", "128.14", "120,400,000", "66,249,000", "8.89", "8.89", "10,374,000", "10,337,000", "12.66", "12.66", "147,571,000", "62,431,000"], ["24", "Iganga MC", "47.2", "47.2", "95,800,000", "61,806,000", "11.74", "12", "22,443,000", "22,378,000", "1.7", "1.4", "431,583,000", "269,442,000"], ["25", "Kabarole DLG", "174.9", "109.3", "101,700,000", "22,368,598", "112.3", "106", "147,000,000", "134,085,000", "0", "0", "0", "0"], ["26", "Kaberamaido DLG", "310", "0", "34,326,000", "1,400,000", "10", "10", "92,544,000", "53,486,490", "0", "0", "0", "0"], ["27", "Kakumiro DLG", "192", "192", "65,101,000", "41,228,508", "41", "38", "249,450,000", "125,367,366", "0", "", "0", "0"], ["28", "Kalaki DLG", "960", "50", "45,800,000", "20,736,000", "14", "8.1", "61,206,550", "31,741,956", "0", "0", "0", "0"], ["29", "Kamwenge DLG", "164.3", "0", "96,976,000", "0", "51", "50.5", "197,708,000", "179,198,100", "48.4", "48.4", "318,689,000", "318,689,000"], ["30", "Kapelebyong DLG", "86", "0", "20,000,000", "0", "", "", "", "", "4", "4", "100,000,000", "41,623,200"], ["31", "katakwi DLG", "167", "0", "70,500,000", "0", "17.5", "17.5", "155,000,000", "129,893,397", "0", "0", "0", "0"], ["32", "Kayunga DLG", "0", "0", "0", "0", "105.5", "52.6", "488,450,000", "251,466,345", "0", "0", "0", "0"], ["33", "Kibuku DLG", "89.3", "37.6", "103,000,000", "43,374,000", "51.9", "26.4", "141,858,000", "72,220,000", "0", "0", "0", "0"], ["34", "Kikuube DLG", "449", "287", "72,400,000", "41,466,000", "34", "11", "181,353,000", "58,000,000", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}, {"headings_1": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}], "page": 367, "document_name": "Annual Consolidated OAG audit reports 2022", "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", "column_12", "column_13"], "type": "table"}}, {"content": "350", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}, {"headings_1": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}], "page": 367, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["35", "Kira MC", "47", "44", "248,960,000", "195,893,000", "66", "58", "484,500,000", "390,652,000", "0.5", "0.4", "480,041,000", "299,414,000"], ["36", "Kiruhura DLG", "180", "19", "30,000,000", "3,600,000", "39.9", "49.3", "108,000,000", "88,572,600", "24", "9", "73,000,000", "35,466,429"], ["37", "Kisoro DLG", "307.2", "142", "164,775,000", "72,633,000", "145", "73", "145,000,000", "99,383,000", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}, {"headings_1": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}], "page": 368, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "", "Routine Manual Maintenance", "None", "None", "None", "Routine Mechanized Maintenance", "None", "None", "None", "Periodic maintenance", "None", "None", "None"], "type": "table"}}, {"content": [["35", "Kira MC", "47", "44", "248,960,000", "195,893,000", "66", "58", "484,500,000", "390,652,000", "0.5", "0.4", "480,041,000", "299,414,000"], ["36", "Kiruhura DLG", "180", "19", "30,000,000", "3,600,000", "39.9", "49.3", "108,000,000", "88,572,600", "24", "9", "73,000,000", "35,466,429"], ["37", "Kisoro DLG", "307.2", "142", "164,775,000", "72,633,000", "145", "73", "145,000,000", "99,383,000", "0", "0", "0", "0"], ["38", "Kisoro MC", "31.8", "40.77", "73,800,000", "73,350,900", "12.37", "12.37", "35,000,000", "32,274,000", "4.55", "2.35", "174,099,121", "55,485,689"], ["39", "Koboko DLG", "323.7", "323.7", "110,200,000", "27,550,000", "68.7", "47", "82,440,000", "56,400,000", "0", "0", "0", "0"], ["40", "Koboko MC", "82", "82", "53,200,000", "49,600,000", "16", "16", "72,000,000", "72,000,000", "0", "0", "0", "0"], ["41", "Kole DLG", "49", "2", "29,000,000", "10,000,000", "88", "28", "88,000,000", "29,706,560", "22", "15.5", "140,443,000", "86,086,739"], ["42", "Kumi DLG", "1242.4", "621.2", "125,553,000", "72,720,000", "24", "10", "175,072,892", "55,738,752", "104.4", "40.6", "146,160,000", "103,905,000"], ["43", "Kumi MC", "216", "85", "72,000,000", "21,495,000", "25.2", "12", "65,000,000", "31,130,000", "6", "5", "157,833,000", "143,191,000"], ["44", "Kyegegwa DLG", "300", "60", "57,940,224", "12,300,000", "94", "47", "224,160,118", "131,645,000", "0", "0", "0", "0"], ["45", "Kyenjojo DLG", "410.6", "0", "133,000,272", "9,750,000", "0", "0", "0", "0", "55.6", "31", "321,848,813", "197,393,854"], ["46", "Kyotera DLG", "222.6", "14", "135,271,000", "14,000,000", "91.7", "41", "242,867,000", "215,713,000", "0", "0", "0", "0"], ["47", "Lamwo DLG", "105.1", "0", "44,816,000", "0", "129", "91.7", "157,384,000", "142,680,000", "15.7", "0", "120,000,000", "0"], ["48", "Lira City", "60.92", "80.77", "267,000,000", "195,892,000", "25.1", "31", "386,839,000", "337,060,000", "0", "0", "0", "0"], ["49", "Lira DLG", "49", "2", "29,000,000", "10,000,000", "88", "28", "88,000,000", "29,706,560", "22", "15.5", "140,443,000", "86,086,739"], ["50", "Lugazi MC", "30", "30", "41,400,000", "41,400,000", "32", "32", "395,680,000", "395,680,000", "0", "0", "0", "0"], ["51", "Luuka DLG", "175.58", "0", "45,150,000", "0", "25.6", "24.2", "112,661,000", "98,734,000", "0", "0", "0", "0"], ["52", "Lwengo DLG", "187", "0", "21,990,987", "0", "115", "62.9", "332,036,824", "180,851,865", "0", "0", "0", ""], ["53", "Lyantonde DLG", "316", "0", "44,000,000", "0", "34.4", "26", "126,000,000", "85,512,298", "6", "6", "30,000,000", "30,000,000"], ["54", "Makindye Ssabagabo MC", "25", "10", "90,000,000", "25,404,000", "0", "10.2", "0", "79,996,000", "7", "8.2", "760,000,000", "366,549,000"], ["55", "Manafwa DLG", "0", "0", "0", "0", "22", "10", "41,700,003", "30,325,855", "3", "1", "87,900,000", "42,349,420"], ["56", "Masaka City", "44.6", "44.6", "166,773,000", "136,465,102", "43.8", "43.8", "216,153,567", "212,811,703", "12", "12", "529,404,679", "288,559,400"], ["57", "Masaka DLG", "81.57", "0", "47,963,160", "4,718,000", "98.59", "47.89", "275,108,990", "134,443,000", "4", "4", "36,892,215", "36,752,000"], ["58", "Masindi MC", "218.7", "115", "215,980,000", "117,043,850", "42", "39.7", "117,600,000", "109,053,000", "3.7", "3", "76,899,000", "49,996,000"], ["59", "Mitooma DLG", "69", "5", "60,400,000", "700,000", "200.5", "116", "216,500,490", "137,024,000", "0", "0", "0", "0"], ["60", "Mityana MC", "53.8", "53.8", "31,804,000", "29,051,000", "38.2", "12.7", "375,063,000", "252,785,000", "0", "0", "0", "0"], ["61", "Moroto DLG", "110", "110", "67,699,000", "25,161,000", "26", "12", "128,798,000", "39,183,744", "0", "0", "0", "0"], ["62", "Moroto MC", "56.8", "56.8", "54,200,000", "54,200,000", "2.93", "2.93", "42,855,000", "42,855,000", "1.22", "0.88", "217,000,000", "99,232,000"], ["63", "Moyo DLG", "77.7", "46.03", "147,398,206", "87,314,028", "84", "9.1", "147,139,682", "17,215,780", "0", "0", "0", "0"], ["64", "Mpigi DLG", "60.5", "60.5", "49,500,000", "35,700,000", "97", "40", "377,819,000", "193,430,250", "0", "0", "0", "0"], ["65", "Mubende DLG", "350", "185", "86,333,000", "30,471,000", "272.5", "121.5", "318,245,000", "158,245,000", "0", "0", "0", "0"], ["66", "Mubende MC", "113", "113", "55,714,000", "55,714,000", "75", "75", "127,621,757", "106,830,190", "12", "12", "234,750,000", "90,710,498"], ["67", "Mukono DLG", "471.17", "0", "141,345,000", "0", "96.17", "91.8", "411,608,000", "325,149,000", "0", "0", "0", "0"], ["68", "Nakapiripirit DLG", "61", "61", "74,000,000", "42,340,000", "1", "8", "128,798,000", "42,860,918", "0", "0", "0", "0"], ["69", "Nakaseke DLG", "410.8", "205.4", "258,313,415", "56,333,500", "94.8", "53", "159,768,385", "131,398,678", "0", "0", "0", "0"], ["70", "Nakasongola DLG", "371.1", "150.2", "94,784,090", "18,153,000", "47", "32.5", "362,885,000", "213,421,000", "0", "0", "0", "0"], ["71", "Namisindwa DLG", "103", "0", "104,968,000", "0", "61.6", "47.1", "61,663,000", "102,061,049", "0", "0", "0", "0"], ["72", "Namutumba DLG", "263.8", "0", "94,723,907", "0", "36.7", "30.73", "151,367,950", "134,013,203", "0", "0", "0", "0"], ["73", "Nansana MC", "96.9", "96.9", "194,807,100", "175,250,000", "64.4", "48.9", "703,258,600", "475,588,000", "0", "0", "0", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}, {"headings_1": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}], "page": 368, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "", "Routine Manual Maintenance", "None", "None", "None", "Routine Mechanized Maintenance", "None", "None", "None", "Periodic maintenance", "None", "None", "None"], "type": "table"}}, {"content": "351", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}, {"headings_1": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}], "page": 368, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["74", "Napak DLG", "28.2", "13.2", "39,150,000", "18,370,800", "9", "7", "24,004,000", "18,582,000", "0", "0", "0", "0"], ["75", "Nebbi MC", "162.2", "161.4", "147,458,648", "143,430,859", "19.4", "11.4", "69,360,000", "34,420,485", "5.2", "3.2", "64,212,870", "33,720,468"], ["76", "Ngora DLG", "168", "115.9", "190,000,000", "94,205,000", "50.2", "46", "31,400,000", "30,103,700", "0.6", "0", "15,367,000", "0"], ["77", "Njeru MC", "148.6", "102.6", "167,240,000", "156,496,313", "0", "0", "0", "0", "41", "31.6", "453,529,855", "264,080,658"], ["78", "Ntoroko DLG", "39", "33", "46,700,000", "19,513,000", "15", "0", "23,391,000", "0", "2.5", "3.5", "110,000,000", "78,166,000"], ["79", "Ntungamo MC", "31", "31", "55,520,000", "53,080,000", "27", "34", "135,000,000", "209,546,000", "1", "0", "183,000,000", "7,500,000"], ["80", "Otuke DLG", "150", "0", "101,033,000", "0", "28.5", "28.5", "55,321,000", "54,520,000", "2", "1.2", "56,367,000", "8,870,000"], ["81", "Oyam DLG", "0", "0", "0", "0", "83.75", "14.95", "312,280,000", "122,906,000", "0", "0", "0", "0"], ["82", "Oyam DLG", "0", "0", "0", "0", "83.75", "14.95", "312,280,000", "122,906,000", "0", "0", "0", "0"], ["83", "Pakwach DLG", "268", "22", "84,135,524", "11,164,179", "26", "22", "130,200,000", "108,759,076", "0", "0", "0", "0"], ["84", "Pallisa DLG", "230", "145.5", "106,855,420", "39,440,000", "10.5", "8.5", "132,478,960", "59,721,000", "0", "0", "0", "0"], ["85", "Rubanda DLG", "60", "51.7", "49,820,000", "38,914,400", "72.8", "10.7", "140,852,689", "26,592,512", "0", "0", "0", "0"], ["86", "Rubirizi DLG", "128", "35", "48,802,000", "14,800,000", "36", "31.6", "160,000,000", "104,417,602", "0", "0", "0", ""], ["87", "Rukiga DLG", "0", "0", "0", "0", "75", "75", "81,000,000", "81,000,000", "5", "5", "36,000,000", "36,000,000"], ["88", "Rukungiri DLG", "100", "25.9", "136,598,000", "39,874,738", "183", "28.2", "186,208,820", "119,761,098", "0", "0", "0", "0"], ["89", "Rwampara DLG", "60", "0", "70,500,000", "0", "26", "26", "86,000,000", "80,249,000", "0", "0", "0", "0"], ["90", "Sembabule DLG", "0", "0", "0", "0", "86.64", "41.25", "380,790,000", "150,000,000", "0", "0", "0", "0"], ["91", "Serere DLG", "379.21", "240.1", "173,643,000", "70,540,000", "0", "0", "0", "0", "14.7", "19.5", "65,368,000", "62,217,500"], ["92", "Sironko DLG", "242", "242", "129,511,602", "66,204,000", "52", "37", "78,000,000", "44,033,000", "14", "14", "205,795,000", "93,321,000"], ["93", "Soroti DLG", "168.2", "168.2", "123,000,000", "77,499,880", "38.1", "25.5", "104,000,000", "70,289,400", "10.2", "0", "82,000,000", "0"], ["94", "Tororo DLG", "529", "535.3", "215,122,000", "72,662,000", "128.7", "123.1", "183,692,000", "175,419,370", "114", "0", "170,000,000", "0"], ["95", "Tororo MC", "72.6", "48.4", "172,000,000", "92,400,000", "28", "30.65", "82,000,000", "68,221,141", "11.2", "18.2", "168,000,000", "114,378,000"], ["96", "Zombo DLG", "288", "58", "172,300,000", "34,924,053", "26", "19", "76,000,000", "56,068,841", "2", "2", "21,113,990", "21,113,990"], ["", "**Total**", "**16,067**", "**7,385**", "**8,494,132, 458**", "**4,089,157, 242**", "**6,720**", "**4,924**", "**15,394,408 ,459**", "**10,306,553 ,352**", "**845**", "**378**", "**8,675,569,7 61**", "**4,376,557, 279**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}, {"headings_1": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}], "page": 369, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["SN", "", "Routine Manual Maintenance", "None", "None", "None", "Routine Mechanized Maintenance", "None", "None", "None", "Periodic maintenance", "None", "None", "None"], "type": "table"}}, {"content": "352", "metadata": {"headings": [{"headings_0": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}, {"headings_1": {"content": "Appendix 14 a: Uganda Road Fund (URF)", "page": 364, "level": 3}}], "page": 369, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "Appendix 15a: Public Corporations and State Enterprises that were supposed to be consolidated", "metadata": {"headings": [{"headings_0": {"content": "Appendix 15a: Public Corporations and State Enterprises that were supposed to be consolidated", "page": 370, "level": 2}}, {"headings_1": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}], "page": 370, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["1.", "Bank of Uganda", "Consolidated"], ["2.", "Electricity Regulatory Authority", "Consolidated"], ["3.", "Enterprise Uganda", "Consolidated"], ["4.", "Insurance Regulatory Authority of Uganda", "Consolidated"], ["5.", "National Enterprises Corporation", "Consolidated"], ["6.", "National Drug Authority", "Consolidated"], ["7.", "National Water & Sewerage Corporation", "Consolidated"], ["8.", "Uganda Civil Aviation Authority", "Consolidated"], ["9.", "Uganda Communications Commission", "Consolidated"], ["10.", "Uganda Development Corporation", "Consolidated"], ["11.", "Uganda Printing and Publishing Corporation", "Consolidated"], ["12.", "Uganda Railways Corporation", "Consolidated"], ["13.", "Uganda Wildlife Authority", "Consolidated"], ["14.", "Uganda Wildlife Conservation Education Centre", "Consolidated"], ["15.", "Kiira Motors Corporation Limited", "Consolidated"], ["16.", "Mandela Stadium Limited", "Consolidated"], ["17.", "The Micro Finance Support Centre Ltd", "Consolidated"], ["18.", "Post Bank Uganda Limited", "Consolidated"], ["19.", "Pride Micro Finance Limited", "Consolidated"], ["20.", "Uganda Post Limited", "Consolidated"], ["21.", "Uganda Broadcasting Corporation Limited", "Consolidated"], ["22.", "Uganda Electricity Distribution Company Limited", "Consolidated"], ["23.", "Uganda Electricity Generation Company Limited", "Consolidated"], ["24.", "Uganda Electricity Transmission Company Limited", "Consolidated"], ["25.", "Uganda National Airlines Company Limited", "Consolidated"], ["26.", "Uganda National Oil Company Limited", "Consolidated"], ["27.", "Uganda Property Holdings Limited", "Consolidated"], ["28.", "Uganda Seeds Limited", "Consolidated"], ["29.", "Kilembe Mines Limited", "Consolidated"], ["30.", "New Vision Printing & Publishing Company Limited", "Consolidated"], ["31.", "National Housing & Construction Company Limited", "Consolidated"], ["32.", "Housing Finance Bank Ltd", "Consolidated"], ["33.", "Deposit Protection Fund Uganda", "Consolidated"], ["34.", "Uganda Development Bank Limited", "Consolidated"], ["35.", "Nakivubo War Memorial Stadium", "Did not submit"], ["36.", "Uganda Air Cargo Corporation", "Did not submit"], ["37.", "Dairy Corporation Limited", "Did not submit"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 15a: Public Corporations and State Enterprises that were supposed to be consolidated", "page": 370, "level": 2}}, {"headings_1": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}], "page": 370, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Name of Entity", "Status"], "type": "table"}}, {"content": "353", "metadata": {"headings": [{"headings_0": {"content": "Appendix 15a: Public Corporations and State Enterprises that were supposed to be consolidated", "page": 370, "level": 2}}, {"headings_1": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}], "page": 370, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["38.", "Uganda Crane Industries Limited", "Did not submit"], ["39.", "Uganda Livestock Industries Limited", "Did not submit"], ["40.", "Uganda Refinery Holding Company Limited", "Did not submit"], ["41.", "Production Enterprises Corporations Limited", "Did not submit"], ["42.", "Uganda Fisheries Enterprises Limited", "Did not submit"], ["43.", "Kampala Industrial and business park Ltd", "Did not submit"], ["44.", "Science and Technology Equipment Production (unit) Ltd", "Did not submit"], ["45.", "UGMA Engineering Corporation Limited", "Did not submit"], ["46.", "Housing Finance Investments", "Did not submit"], ["47.", "Uganda Energy Credit Capitalization Company Limited (UECCCL)", "Not Consolidated and not disclosed"], ["48.", "Nile Hotel International Limited", "Not Consolidated and not disclosed"], ["49.", "Uganda Hotel and Tourism Training Institute", "Not Consolidated and not disclosed"], ["50.", "National Pipeline Company (NPC)", "Not Consolidated and not disclosed"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 15a: Public Corporations and State Enterprises that were supposed to be consolidated", "page": 370, "level": 2}}, {"headings_1": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}], "page": 371, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["S/N", "Name of Entity", "Status"], "type": "table"}}, {"content": "354", "metadata": {"headings": [{"headings_0": {"content": "Appendix 15a: Public Corporations and State Enterprises that were supposed to be consolidated", "page": 370, "level": 2}}, {"headings_1": {"content": "Appendix 14 b: Uganda Road Fund (URF)", "page": 367, "level": 3}}], "page": 371, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "ANNEXURES", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURES", "page": 372, "level": 3}}, {"headings_1": {"content": "Appendix 15a: Public Corporations and State Enterprises that were supposed to be consolidated", "page": 370, "level": 2}}], "page": 372, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 372, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "heading"}}, {"content": [["", "AGRICULTURE SECTOR", ""], ["1.", "The Agriculture Cluster Development Project (ACDP) Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.196.099Bn expected from the Donors, UGX.145.885Bn was available for spending, resulting in a shortfall of UGX.50.214Bn (26%). Further, of the expected UGX.0.700Bn GOU co-funding, UGX. 0.699Bn was warranted, resulting in a shortfall of UGX.0.001Bn representing 99.8% performance. \uf0b7 Out of the total available funds of UGX.145.885Bn, UGX. 84.520Bn was spent resulting in an unspent balance of UGX.61.365Bn representing an absorption level of 57.93%. This affected implementation of activities. \uf0b7 I sampled four (4) activities worth UGX 63.061Bn and assessed the extent to which these had been implemented. Out of the 4 activities; two (2) activities were partially implemented, while 2 activities were not implemented. This affected service delivery. \uf0b7 I noted a number of shortcomings from my inspections such as delayed works, incomplete structures, un-utilised agro processing facilities all of which affected service delivery. \uf0b7 I noted avoidable expenditure on the procurement of M-Cash Uganda Limited as an E-Voucher management agency at a cost of UGX.6.8Bn. In addition, there was delayed operationalization of the M-cash electronic payment platform for eight (8) months due to the failure by MAAIF to integrate this financial inclusion system to the NITA\u2018s payment gateway in time leading to farmers and agro dealers failure to transact during this period. \uf0b7 There was failure to refund unutilized balances to farmers, Agro-dealers and MAAIF by UBA to the tune UGX.8.8Bn on termination of their contract."], ["2.", "Seed Certification Project Opinion Unqualified", "\uf0b7 The Project had six objectives which were supposed to have been fully achieved by 30th June 2022. As of this date, one (1) had been fully implemented, three (3) were partially implemented and two (2) had not been implemented at all. \uf0b7 At the beginning of the year under audit (1st July 2021), the Project had a balance of UGX.938,133,721 from the previous financial year 2020-2021 which was not utilized during the year. By 30th June 2022, all the funds were still on the Project account."], ["3.", "Agriculture Vector Control Project (AVCP) Opinion Unqualified", "\uf0b7 The Project planned to receive UGX.3.5Bn GOU counterpart funding, out of which UGX.3.44Bn was warranted, resulting in a shortfall of UGX0.06Bn (1.7%). Further, out of the budgeted UGX.39.8Bn donor funding, UGX.39.71Bn was availed for spending, resulting in a shortfall of UGX 0.09Bn (0.2%)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 372, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "355", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 372, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 Out of the total available funds for the financial year of UGX.39.71Bn, only UGX.38.33Bn was spent by the entity resulting in an unspent balance of UGX.1.38Bn representing an absorption level of 97%. Out of the 64 activities worth UGX.39.8Bn sampled; 28 activities representing 44% were fully implemented, 29 activities representing 45% were partially implemented while 7 activities representing 11% were not implemented. \uf0b7 Physical inspection of three (3) construction projects worth UGX.22Bn namely; Irrigation Scheme in Acomai, National Metrology Laboratory at UNBS and holding grounds at Gwot Apwoyo Zonal Animal Disease control center revealed that works were behind schedule which will result in delayed service delivery to the citizens. \uf0b7 There was only one Multi-sectoral Steering committee sitting during the year out of the mandatory two (2) which is a major internal control weakness and exposes the Project to performance challenges such as delays in project implementation and unsatisfactory quality of works among others"], ["4.", "National Agricultural Research Organization (NARO) Opinion Unqualified", "\uf0b7 NARO budgeted to collect NTR of UGX.2.834Bn during the year, however, UGX.3.097Bn was collected, representing a performance of 109% which was partly attributed to the low NTR projections set for the entity by MoFPED \uf0b7 Out of the approved budget of UGX.110.608Bn, UGX.109.089Bn was warranted resulting in a shortfall of UGX1.519Bn (1.37%) which affected the implementation of activities. All the warrants given to the entity were utilized. \uf0b7 I assessed the implementation of a sample of seven (7) outputs with a total of sixteen (16) activities worth UGX.50.655Bn. Out of the seven out-puts 3 outputs with four (4) activities and expenditure worth UGX.2.158Bn were fully implemented and 4 outputs with twelve (12) activities worth UGX.48.497Bn were partially implemented. \uf0b7 Funds to the tune of UGX.0.093Bn were mischarged from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I undertook field inspections and noted that a number of project works were behind schedule which resulted into delayed service delivery. \uf0b7 90 pieces of land owned by the entity were not recorded in the fixed assets register on IFMS while 17 pieces had encumbrances. In addition, 14 pieces lacked titles, while titles for 4 pieces had not been transferred from the previous owners. Similarly, titles for 15 pieces of land had not been transferred in joint custody of ULC. \uf0b7 The entity had unsettled domestic arrears as at 30th June 2022 amounting to UGX 2.58Bn. \uf0b7 Out of the approved staff structure of 995 staff, only 836 positions were filled leaving a balance of 159 (16%) vacant. \uf0b7 Review of management of IT investments revealed several shortcomings i.e. lack of specific structures that steer and oversee ICT implementation, inadequately filled ICT staff establishment (58%), limited awareness of the approved ICT policy and guidelines by staff and lack of documented systematic business continuity or disaster recovery testing, reporting and maintenance procedures."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 373, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "", "\uf0b7 Out of the total available funds for the financial year of UGX.39.71Bn, only UGX.38.33Bn was spent by the entity resulting in an unspent balance of UGX.1.38Bn representing an absorption level of 97%. Out of the 64 activities worth UGX.39.8Bn sampled; 28 activities representing 44% were fully implemented, 29 activities representing 45% were partially implemented while 7 activities representing 11% were not implemented. \uf0b7 Physical inspection of three (3) construction projects worth UGX.22Bn namely; Irrigation Scheme in Acomai, National Metrology Laboratory at UNBS and holding grounds at Gwot Apwoyo Zonal Animal Disease control center revealed that works were behind schedule which will result in delayed service delivery to the citizens. \uf0b7 There was only one Multi-sectoral Steering committee sitting during the year out of the mandatory two (2) which is a major internal control weakness and exposes the Project to performance challenges such as delays in project implementation and unsatisfactory quality of works among others"], ["4.", "National Agricultural Research Organization (NARO) Opinion Unqualified", "\uf0b7 NARO budgeted to collect NTR of UGX.2.834Bn during the year, however, UGX.3.097Bn was collected, representing a performance of 109% which was partly attributed to the low NTR projections set for the entity by MoFPED \uf0b7 Out of the approved budget of UGX.110.608Bn, UGX.109.089Bn was warranted resulting in a shortfall of UGX1.519Bn (1.37%) which affected the implementation of activities. All the warrants given to the entity were utilized. \uf0b7 I assessed the implementation of a sample of seven (7) outputs with a total of sixteen (16) activities worth UGX.50.655Bn. Out of the seven out-puts 3 outputs with four (4) activities and expenditure worth UGX.2.158Bn were fully implemented and 4 outputs with twelve (12) activities worth UGX.48.497Bn were partially implemented. \uf0b7 Funds to the tune of UGX.0.093Bn were mischarged from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I undertook field inspections and noted that a number of project works were behind schedule which resulted into delayed service delivery. \uf0b7 90 pieces of land owned by the entity were not recorded in the fixed assets register on IFMS while 17 pieces had encumbrances. In addition, 14 pieces lacked titles, while titles for 4 pieces had not been transferred from the previous owners. Similarly, titles for 15 pieces of land had not been transferred in joint custody of ULC. \uf0b7 The entity had unsettled domestic arrears as at 30th June 2022 amounting to UGX 2.58Bn. \uf0b7 Out of the approved staff structure of 995 staff, only 836 positions were filled leaving a balance of 159 (16%) vacant. \uf0b7 Review of management of IT investments revealed several shortcomings i.e. lack of specific structures that steer and oversee ICT implementation, inadequately filled ICT staff establishment (58%), limited awareness of the approved ICT policy and guidelines by staff and lack of documented systematic business continuity or disaster recovery testing, reporting and maintenance procedures."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 373, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "356", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 373, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["5.", "Coordinating Office for Control of Trypanosomiasis in Uganda (COCTU) Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX. 2.4Bn, UGX. 2.1Bn was warranted resulting in a shortfall of UGX 0.3Bn (11.6%). \uf0b7 I sampled out twelve out-puts and noted that eleven (11) outputs worth UGX.1.5Bn were fully implemented while one (1) output worth 0.6Bn was partially implemented. \uf0b7 The entity received off-budget financing to a tune of UGX.0.513Bn which was never declared to the PSST. \uf0b7 Out of the approved staff structure of 37 staff, only 19 positions were filled leaving a balance of 18 (49%) vacant."], ["6.", "Resilience Project (RPLRP) Opinion Unqualified", "\uf0b7 Out of the budgeted UGX.23.9Bn for donor project activities, only UGX.14Bn was available, resulting in a shortfall of UGX.9.8Bn representing 41% of the budget. Further, only UGX.0.65Bn was warranted out of the UGX.1.0Bn GOU co-funding resulting in a shortfall of UGX.0.35Bn representing 35% of the approved budget. \uf0b7 Out of the total available funds of UGX.14.03Bn; UGX.13.22Bn was spent by the Project resulting in an unspent balance of UGX0.81Bn representing an absorption level of 94.2%. \uf0b7 Of the 4 quantified activities worth UGX.12.4Bn assessed; 2 activities representing 50% were fully implemented while 2 activities representing 50% were partially implemented. \uf0b7 I noted inadequacies in service delivery in form of delayed works and incomplete livestock marketing and production infrastructure i.e. handover for construction of four (4) sites was delayed between 8 to 16 months and two (2) sites were yet to be completed despite project closure, hence requiring GOU funding interventions. \uf0b7 Out of the total expected loan amount of USD 40Mn only USD. 36.297Mn was received during the project life cycle resulting in un-disbursed loan proceeds of USD 3.703Mn (UGX.13.9Bn) representing 9.3% of the loan amount and as a result Government of Uganda will have to pay back the loan in full including funds that were never disbursed for Project activities which reflects a loss to Government."], ["7.", "Uganda Multi-Sectoral Food Security and Nutrition Project (UMFSNP) \u2013 Grant NO. P149286", "\uf0b7 The approved project budget for donor funds was UGX.24.23Bn however UGX.25.13Bn was availed for spending, resulting in an excess of UGX 0.908Bn (3.7%). On the other hand, the approved GOU budget was 0.5Bn out of which UGX.0.398Bn was warranted, resulting in a shortfall of UGX0.102Bn which was 20% of the approved budget. \uf0b7 Out of the total funds available from both donors and Gou of UGX 25.52Bn, UGX 8.897 was absorbed resulting in unspent balances of UGX 16.62Bn. This represents absorption of only 35% of the funds available. \uf0b7 I observed that out of the 34 activities worth UGX.5.327Bn assessed; 14 activities- 41% were fully implemented, 15 activities-44% were partially implemented, while 5 activities-15% were not implemented. \uf0b7 I noted shortcomings that affect service delivery for the citizens such as; failure to maintain demonstration gardens, delayed approval of District Nutrition Action plans, delayed release of funds to Districts, and unutilised funds at the Districts."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 374, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["5.", "Coordinating Office for Control of Trypanosomiasis in Uganda (COCTU) Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX. 2.4Bn, UGX. 2.1Bn was warranted resulting in a shortfall of UGX 0.3Bn (11.6%). \uf0b7 I sampled out twelve out-puts and noted that eleven (11) outputs worth UGX.1.5Bn were fully implemented while one (1) output worth 0.6Bn was partially implemented. \uf0b7 The entity received off-budget financing to a tune of UGX.0.513Bn which was never declared to the PSST. \uf0b7 Out of the approved staff structure of 37 staff, only 19 positions were filled leaving a balance of 18 (49%) vacant."], ["6.", "Resilience Project (RPLRP) Opinion Unqualified", "\uf0b7 Out of the budgeted UGX.23.9Bn for donor project activities, only UGX.14Bn was available, resulting in a shortfall of UGX.9.8Bn representing 41% of the budget. Further, only UGX.0.65Bn was warranted out of the UGX.1.0Bn GOU co-funding resulting in a shortfall of UGX.0.35Bn representing 35% of the approved budget. \uf0b7 Out of the total available funds of UGX.14.03Bn; UGX.13.22Bn was spent by the Project resulting in an unspent balance of UGX0.81Bn representing an absorption level of 94.2%. \uf0b7 Of the 4 quantified activities worth UGX.12.4Bn assessed; 2 activities representing 50% were fully implemented while 2 activities representing 50% were partially implemented. \uf0b7 I noted inadequacies in service delivery in form of delayed works and incomplete livestock marketing and production infrastructure i.e. handover for construction of four (4) sites was delayed between 8 to 16 months and two (2) sites were yet to be completed despite project closure, hence requiring GOU funding interventions. \uf0b7 Out of the total expected loan amount of USD 40Mn only USD. 36.297Mn was received during the project life cycle resulting in un-disbursed loan proceeds of USD 3.703Mn (UGX.13.9Bn) representing 9.3% of the loan amount and as a result Government of Uganda will have to pay back the loan in full including funds that were never disbursed for Project activities which reflects a loss to Government."], ["7.", "Uganda Multi-Sectoral Food Security and Nutrition Project (UMFSNP) \u2013 Grant NO. P149286", "\uf0b7 The approved project budget for donor funds was UGX.24.23Bn however UGX.25.13Bn was availed for spending, resulting in an excess of UGX 0.908Bn (3.7%). On the other hand, the approved GOU budget was 0.5Bn out of which UGX.0.398Bn was warranted, resulting in a shortfall of UGX0.102Bn which was 20% of the approved budget. \uf0b7 Out of the total funds available from both donors and Gou of UGX 25.52Bn, UGX 8.897 was absorbed resulting in unspent balances of UGX 16.62Bn. This represents absorption of only 35% of the funds available. \uf0b7 I observed that out of the 34 activities worth UGX.5.327Bn assessed; 14 activities- 41% were fully implemented, 15 activities-44% were partially implemented, while 5 activities-15% were not implemented. \uf0b7 I noted shortcomings that affect service delivery for the citizens such as; failure to maintain demonstration gardens, delayed approval of District Nutrition Action plans, delayed release of funds to Districts, and unutilised funds at the Districts."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 374, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "357", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 374, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 There was no meeting held by the inter-ministerial Project Steering Committee during the year.", null], ["8.", "National Animal Genetic Resources Centre & Data Bank (NAGRIC & DB) Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.1.56Bn, UGX.2.629Bn was realised, representing a performance of 169%. This was attributed to the entity NTR budget projections way below probable revenue sources. \uf0b7 Out of the budgeted UGX.73.362Bn, UGX.72.762Bn was warranted, resulting in a shortfall of UGX0.6Bn representing 0.82% of the budget. The Shortfall affected implementation of activities \uf0b7 I reviewed the implementation of a sample of two outputs with a total of four (4) activities worth UGX.7.5Bn. I noted that; 1 output with one (1) activity and expenditure worth UGX.2Bn was fully implemented while 1 output with 3 activities worth UGX.5.5Bn was partially implemented. As a result, the entity did not finalise establishment of fish feed plant and animal feed production, processing, packaging and storage facilities on Centre farms. \uf0b7 UGX.0.470Bn was irregularly diverted from the activities on which it was budgeted for and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted challenges in regard to service delivery mainly resulting from delays and non-performing contracts. \uf0b7 I noted shortcomings in the management of land owned by the entity which included encumbrances on 5 pieces of land, lack of land titles for all 16 entity pieces of land, failure to transfer all the sixteen (16) land titles into the name and custody of the Uganda Land Commission, unutilized pieces of land. \uf0b7 The entity had outstanding arrears to the tune of UGX.1.31Bn which was an increment of 4.5% from the prior year arrears balance of UGX.1.25Bn \uf0b7 There was loss of 920 cattle, 521 goats and 1 pig estimated at UGX.0.33Bn through death and theft leading to loss of government biological assets and thus Government revenues. \uf0b7 I observed that letters of credit opened as far back as 2018/2019 had not performed which continued to affect progress of works and service delivery. \uf0b7 I noted that the entity management was not adhering to the approved staff structure during recruitment. Some of the positions were over filled while others were under-filled. In addition, 17 staff had been in acting positions for more than six months which was irregular. \uf0b7 I noted shortcomings in the management of IT Investments i.e. delays to implement the procured IT system, failure to dispose IT hardware equipment, inadequate Internal Audit review of the ICT systems that produce financial statements, lack of an approved IT risk management framework/policy and lack of a business continuity plan. \uf0b7 Withholding tax to the tune of UGX.0.33Bn from payments worth UGX.6.25Bn was not recovered from service providers."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 375, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 There was no meeting held by the inter-ministerial Project Steering Committee during the year.", null], ["8.", "National Animal Genetic Resources Centre & Data Bank (NAGRIC & DB) Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.1.56Bn, UGX.2.629Bn was realised, representing a performance of 169%. This was attributed to the entity NTR budget projections way below probable revenue sources. \uf0b7 Out of the budgeted UGX.73.362Bn, UGX.72.762Bn was warranted, resulting in a shortfall of UGX0.6Bn representing 0.82% of the budget. The Shortfall affected implementation of activities \uf0b7 I reviewed the implementation of a sample of two outputs with a total of four (4) activities worth UGX.7.5Bn. I noted that; 1 output with one (1) activity and expenditure worth UGX.2Bn was fully implemented while 1 output with 3 activities worth UGX.5.5Bn was partially implemented. As a result, the entity did not finalise establishment of fish feed plant and animal feed production, processing, packaging and storage facilities on Centre farms. \uf0b7 UGX.0.470Bn was irregularly diverted from the activities on which it was budgeted for and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted challenges in regard to service delivery mainly resulting from delays and non-performing contracts. \uf0b7 I noted shortcomings in the management of land owned by the entity which included encumbrances on 5 pieces of land, lack of land titles for all 16 entity pieces of land, failure to transfer all the sixteen (16) land titles into the name and custody of the Uganda Land Commission, unutilized pieces of land. \uf0b7 The entity had outstanding arrears to the tune of UGX.1.31Bn which was an increment of 4.5% from the prior year arrears balance of UGX.1.25Bn \uf0b7 There was loss of 920 cattle, 521 goats and 1 pig estimated at UGX.0.33Bn through death and theft leading to loss of government biological assets and thus Government revenues. \uf0b7 I observed that letters of credit opened as far back as 2018/2019 had not performed which continued to affect progress of works and service delivery. \uf0b7 I noted that the entity management was not adhering to the approved staff structure during recruitment. Some of the positions were over filled while others were under-filled. In addition, 17 staff had been in acting positions for more than six months which was irregular. \uf0b7 I noted shortcomings in the management of IT Investments i.e. delays to implement the procured IT system, failure to dispose IT hardware equipment, inadequate Internal Audit review of the ICT systems that produce financial statements, lack of an approved IT risk management framework/policy and lack of a business continuity plan. \uf0b7 Withholding tax to the tune of UGX.0.33Bn from payments worth UGX.6.25Bn was not recovered from service providers."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 375, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "358", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 375, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["9.", "National Oil Palm Project (NOPP) Opinion Unqualified", "\uf0b7 Out of the Donor budget of UGX.39.29Bn, only UGX.21.15Bn was availed for spending resulting in a shortfall of UGX.18.14Bn representing 46%. Further, of the UGX.4.897Bn GOU co-funding, only UGX.4.647Bn was warranted resulting in a shortfall of UGX.0.25Bn representing 5.1%. \uf0b7 Out of the total available funds for the year of UGX.26.659Bn, only UGX.15.366Bn was spent by the entity resulting in an unspent balance of UGX.11.293Bn representing an absorption level of 58.5%. As a result of under-absorption, a number of planned activities were not implemented by the project which affected service delivery. \uf0b7 Out of the sampled 88 activities worth UGX.9.67Bn assessed; 15 activities representing 17% were fully implemented, 22 activities representing 25% were partially implemented, while 51 activities representing 58% were not implemented. Failure to fully implement activities affects service delivery. \uf0b7 I noted inadequacies in service delivery in form of delayed review of consultancy reports to enable approval of new hubs for oil palm growing by IFAD and delayed hand over of Land for the nucleus estates for oil palm development due to delays in transferring of titles for the acquired land. \uf0b7 I noted non-remittance of loan recoveries to the UCF worth UGX.18.4Bn thus delaying implementation of critical government programs. Further, there was non-utilization of reflows to a tune of UGX.29.1bn to fund the National Oil Palm Project (NOPP) in contravention of the tripartite agreement thus denying the citizens benefits accruing."], ["10.", "Cotton Development Organization (CDO) Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX. 4.62Bn, only UGX. 2.15Bn was collected, representing a performance of 46.5% of the target. \uf0b7 Out of the total receipts for the financial year of UGX. 13.017Bn, only UGX. 13.017Bn was spent by the entity resulting in an unspent balance of UGX. 0.024Bn representing absorption level of 99.99%. \uf0b7 I noted that of the three (3) sampled quantified outputs with a total of four (4) activities worth UGX 1.63Bn; 1 output with one (1) activity and expenditure worth UGX.0.199Bn was fully implemented and 2 outputs with three (3) activities worth UGX.1.43Bn were partially implemented. Out of the 3 activities, the entity fully implemented 1 activity while 2 activities were partially implemented. \uf0b7 Funds to the tune of UGX. 28.4 Million were mischarged from the activities on which they were budgeted to other activities without seeking and obtaining the necessary approvals. \uf0b7 Out of the approved staff structure of 47 staff, only 37 positions were filled leaving a balance of 10 (21.3%) vacant. Key among the vacant posts is Classifier and Agronomy Officers. \uf0b7 Review of management of IT investments revealed several shortcomings; such as lack of specific structures that steer and oversee ICT implementation and lack of an IT structure \uf0b7 One (1) piece of land out of the entity total of 3 pieces was not being utilised by the entity."], ["11.", "Dairy Development Authority (DDA). Opinion", "\uf0b7 Out of the budgeted NTR of UGX.0.56Bn, only UGX.0.45Bn was collected, representing a performance of 79.7% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 376, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["9.", "National Oil Palm Project (NOPP) Opinion Unqualified", "\uf0b7 Out of the Donor budget of UGX.39.29Bn, only UGX.21.15Bn was availed for spending resulting in a shortfall of UGX.18.14Bn representing 46%. Further, of the UGX.4.897Bn GOU co-funding, only UGX.4.647Bn was warranted resulting in a shortfall of UGX.0.25Bn representing 5.1%. \uf0b7 Out of the total available funds for the year of UGX.26.659Bn, only UGX.15.366Bn was spent by the entity resulting in an unspent balance of UGX.11.293Bn representing an absorption level of 58.5%. As a result of under-absorption, a number of planned activities were not implemented by the project which affected service delivery. \uf0b7 Out of the sampled 88 activities worth UGX.9.67Bn assessed; 15 activities representing 17% were fully implemented, 22 activities representing 25% were partially implemented, while 51 activities representing 58% were not implemented. Failure to fully implement activities affects service delivery. \uf0b7 I noted inadequacies in service delivery in form of delayed review of consultancy reports to enable approval of new hubs for oil palm growing by IFAD and delayed hand over of Land for the nucleus estates for oil palm development due to delays in transferring of titles for the acquired land. \uf0b7 I noted non-remittance of loan recoveries to the UCF worth UGX.18.4Bn thus delaying implementation of critical government programs. Further, there was non-utilization of reflows to a tune of UGX.29.1bn to fund the National Oil Palm Project (NOPP) in contravention of the tripartite agreement thus denying the citizens benefits accruing."], ["10.", "Cotton Development Organization (CDO) Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX. 4.62Bn, only UGX. 2.15Bn was collected, representing a performance of 46.5% of the target. \uf0b7 Out of the total receipts for the financial year of UGX. 13.017Bn, only UGX. 13.017Bn was spent by the entity resulting in an unspent balance of UGX. 0.024Bn representing absorption level of 99.99%. \uf0b7 I noted that of the three (3) sampled quantified outputs with a total of four (4) activities worth UGX 1.63Bn; 1 output with one (1) activity and expenditure worth UGX.0.199Bn was fully implemented and 2 outputs with three (3) activities worth UGX.1.43Bn were partially implemented. Out of the 3 activities, the entity fully implemented 1 activity while 2 activities were partially implemented. \uf0b7 Funds to the tune of UGX. 28.4 Million were mischarged from the activities on which they were budgeted to other activities without seeking and obtaining the necessary approvals. \uf0b7 Out of the approved staff structure of 47 staff, only 37 positions were filled leaving a balance of 10 (21.3%) vacant. Key among the vacant posts is Classifier and Agronomy Officers. \uf0b7 Review of management of IT investments revealed several shortcomings; such as lack of specific structures that steer and oversee ICT implementation and lack of an IT structure \uf0b7 One (1) piece of land out of the entity total of 3 pieces was not being utilised by the entity."], ["11.", "Dairy Development Authority (DDA). Opinion", "\uf0b7 Out of the budgeted NTR of UGX.0.56Bn, only UGX.0.45Bn was collected, representing a performance of 79.7% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 376, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "359", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 376, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 Out of the approved budget of UGX.11.6Bn, UGX.11.4Bn was warranted resulting in a shortfall of UGX 0.2Bn (1.7%). \uf0b7 I sampled one out-put that was quantified with a total of two (2) activities worth UGX 0.17Bn and noted that this output was not implemented at all. \uf0b7 Funds to the tune of UGX.0.031Bn were mischarged from the activities on which they were budgeted to other activities without seeking and obtaining the necessary approvals. \uf0b7 The entity had outstanding domestic arrears to a tune of 283Mn, of which, UGX.186Mn were incurred during the year under review. \uf0b7 Out of the 55 pieces of land measuring approximately 20.887 hectares owned by the Authority, 35 pieces of DDA land did not have land titles while 20 titled pieces of land had not yet been transferred in the names of Uganda Land Commission. I further noted that 1 piece of land was not recorded in the entity\u2019s land register and the IFMS fixed assets module, while records for 2 pieces of land were scanty. 30 pieces of land were also not utilized by the entity at the time of Audit. \uf0b7 Out of the approved one hundred and thirty-nine (139) posts only eighty-six (86) are filled and fifty-three (53) were vacant representing 38% understaffing. \uf0b7 Review of management of IT investments revealed several shortcomings for instance; 5 IT Systems worth UGX.226Mn had no clearance from NITA-U and MoFPED, IT assets and systems procured at a cost of UGX.218.9Mn were not planned for, one IT system was not being utilised among others. \uf0b7 I noted that DDA was not levying and collecting Cess on Milk or Milk products and neither did the Authority receive due compensation from the Ministry of Finance."], ["12.", "National Agricultural Advisory Services (NAADS). Opinion Unqualified", "\uf0b7 NAADS budgeted to collect NTR of UGX. 0.06Bn during the year however; UGX. 0.03Bn was collected, representing a performance of 50%. This was partly attributed to the unrealistic NTR projections due to the non-participation of the entity during the estimation of NTR by MoFPED. \uf0b7 Out of the budget of UGX.104.49Bn, UGX. 88.73Bn was warranted resulting in a short fall of UGX.1.519Bn (15.1%). Out of the total warrants of 88.73Bn, UGX 88.45Bn was absorbed representing an absorption level of 99.7%. \uf0b7 Funds to the tune of UGX.0.173Bn were mischarged from the activities on which they were budgeted to other activities without seeking and obtaining the necessary approvals. \uf0b7 Field inspections and document review revealed several shortcomings in service delivery in form of delays for construction works and utilisation of completed facilities. \uf0b7 The entity had unsettled domestic arrears as at 30th June 2022 amounting to UGX. 14.353Bn. In addition, the entity had Letters of Credit worth UGX.21.2Bn which did not perform for more than two years. \uf0b7 I noted challenges in the progress of the Atyak sugarcane production project in Northern Uganda due to a number of challenges such as adverse weather and field conditions at the Atiak Site, shortage of seed cane within the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 377, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 Out of the approved budget of UGX.11.6Bn, UGX.11.4Bn was warranted resulting in a shortfall of UGX 0.2Bn (1.7%). \uf0b7 I sampled one out-put that was quantified with a total of two (2) activities worth UGX 0.17Bn and noted that this output was not implemented at all. \uf0b7 Funds to the tune of UGX.0.031Bn were mischarged from the activities on which they were budgeted to other activities without seeking and obtaining the necessary approvals. \uf0b7 The entity had outstanding domestic arrears to a tune of 283Mn, of which, UGX.186Mn were incurred during the year under review. \uf0b7 Out of the 55 pieces of land measuring approximately 20.887 hectares owned by the Authority, 35 pieces of DDA land did not have land titles while 20 titled pieces of land had not yet been transferred in the names of Uganda Land Commission. I further noted that 1 piece of land was not recorded in the entity\u2019s land register and the IFMS fixed assets module, while records for 2 pieces of land were scanty. 30 pieces of land were also not utilized by the entity at the time of Audit. \uf0b7 Out of the approved one hundred and thirty-nine (139) posts only eighty-six (86) are filled and fifty-three (53) were vacant representing 38% understaffing. \uf0b7 Review of management of IT investments revealed several shortcomings for instance; 5 IT Systems worth UGX.226Mn had no clearance from NITA-U and MoFPED, IT assets and systems procured at a cost of UGX.218.9Mn were not planned for, one IT system was not being utilised among others. \uf0b7 I noted that DDA was not levying and collecting Cess on Milk or Milk products and neither did the Authority receive due compensation from the Ministry of Finance."], ["12.", "National Agricultural Advisory Services (NAADS). Opinion Unqualified", "\uf0b7 NAADS budgeted to collect NTR of UGX. 0.06Bn during the year however; UGX. 0.03Bn was collected, representing a performance of 50%. This was partly attributed to the unrealistic NTR projections due to the non-participation of the entity during the estimation of NTR by MoFPED. \uf0b7 Out of the budget of UGX.104.49Bn, UGX. 88.73Bn was warranted resulting in a short fall of UGX.1.519Bn (15.1%). Out of the total warrants of 88.73Bn, UGX 88.45Bn was absorbed representing an absorption level of 99.7%. \uf0b7 Funds to the tune of UGX.0.173Bn were mischarged from the activities on which they were budgeted to other activities without seeking and obtaining the necessary approvals. \uf0b7 Field inspections and document review revealed several shortcomings in service delivery in form of delays for construction works and utilisation of completed facilities. \uf0b7 The entity had unsettled domestic arrears as at 30th June 2022 amounting to UGX. 14.353Bn. In addition, the entity had Letters of Credit worth UGX.21.2Bn which did not perform for more than two years. \uf0b7 I noted challenges in the progress of the Atyak sugarcane production project in Northern Uganda due to a number of challenges such as adverse weather and field conditions at the Atiak Site, shortage of seed cane within the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 377, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "360", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 377, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "proximity of the sites, fire outbreaks destroying substantial acreage of the plantation and the decision to temporarily halt the operations in a bid to mechanise the process. \uf0b7 Out of the approved staff structure of 56 staff, only 50 positions were filled leaving a balance of 6 (10.7%) vacant. Key among the vacant posts is Manager Finance and Administration and Zonal Agricultural Development Officer. \uf0b7 Review of management of IT investments revealed several shortcomings such as lack of specific structures that steer and oversee ICT implementation, delayed implementation of 1 IT project, un integrated Agri-monitoring Monitoring System (NAMS) that is not interfaced with other systems, lack of clearance for procurement of 12 IT systems/equipment worth UGX 0.146Bn by NITA-U and lack of specific structures that steer and oversee ICT implementation. In addition, NAADS lacked an approved IT staff structure in place despite ICT prioritisation in NDP III.", null], ["13.", "Ministry of Agriculture, Animal, Industry and Fisheries (MAAIF). Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.254.12Bn, UGX.201.35Bn was warranted, resulting in a shortfall of UGX.52.66Bn representing a 21% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX.201.35Bn, only UGX.196.54Bn was spent by the entity resulting in an unspent balance of UGX.4.81Bn representing an absorption level of 97.6%. As a result of failure to utilize warrants; Pension and gratuity arrears continued to accumulate, 0.29Mn cashew Nut seedlings were not procured and Staff houses at FTI and BAC were not renovated. \uf0b7 I noted that out of the 30 outputs sampled with a total of 83 activities worth UGX.55.7Bn; 18 outputs with 49 activities and expenditure worth UGX.23.1Bn were fully implemented; 10 outputs with 32 activities worth UGX.31.9Bn were partially implemented that is; 20 activities were fully implemented, 11 activities were partially implemented while 1 activity remained unimplemented and 2 outputs with 2 activities worth 0.7Bn were not implemented at all. \uf0b7 UGX.1.36Bn was irregularly diverted from the activities on which it was budgeted and spent on other activities without seeking and obtaining the necessary approval. \uf0b7 There was inadequate delivery of services to the citizens as highlighted by delays in construction of infrastructure projects (Dams, valley tanks, irrigation schemes), delayed delivery of vaccines and tractors, delayed distribution of tractors and failure to utilise well drilling rigs. \uf0b7 I noted shortcomings in the management of Public Land for instance; failure to record land pieces in the assets register and GFMIS fixed asset module, encumbrances on 27 pieces of land through encroachment, lack of land titles for 59 pieces of land, non-quantification of planned land for acquisition, non-involvement of ULC in land acquisition, failure to transfer 4 land titles into the name and custody of the ULC, unutilised pieces of land, lack of land lease register and Irregular allocation of Land by District Land Boards. \uf0b7 The entity had outstanding arrears to the tune of UGX.11.46Bn which was an increment of 4.% from the prior year arrears balance of UGX.11.03Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "proximity of the sites, fire outbreaks destroying substantial acreage of the plantation and the decision to temporarily halt the operations in a bid to mechanise the process. \uf0b7 Out of the approved staff structure of 56 staff, only 50 positions were filled leaving a balance of 6 (10.7%) vacant. Key among the vacant posts is Manager Finance and Administration and Zonal Agricultural Development Officer. \uf0b7 Review of management of IT investments revealed several shortcomings such as lack of specific structures that steer and oversee ICT implementation, delayed implementation of 1 IT project, un integrated Agri-monitoring Monitoring System (NAMS) that is not interfaced with other systems, lack of clearance for procurement of 12 IT systems/equipment worth UGX 0.146Bn by NITA-U and lack of specific structures that steer and oversee ICT implementation. In addition, NAADS lacked an approved IT staff structure in place despite ICT prioritisation in NDP III.", null], ["13.", "Ministry of Agriculture, Animal, Industry and Fisheries (MAAIF). Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.254.12Bn, UGX.201.35Bn was warranted, resulting in a shortfall of UGX.52.66Bn representing a 21% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX.201.35Bn, only UGX.196.54Bn was spent by the entity resulting in an unspent balance of UGX.4.81Bn representing an absorption level of 97.6%. As a result of failure to utilize warrants; Pension and gratuity arrears continued to accumulate, 0.29Mn cashew Nut seedlings were not procured and Staff houses at FTI and BAC were not renovated. \uf0b7 I noted that out of the 30 outputs sampled with a total of 83 activities worth UGX.55.7Bn; 18 outputs with 49 activities and expenditure worth UGX.23.1Bn were fully implemented; 10 outputs with 32 activities worth UGX.31.9Bn were partially implemented that is; 20 activities were fully implemented, 11 activities were partially implemented while 1 activity remained unimplemented and 2 outputs with 2 activities worth 0.7Bn were not implemented at all. \uf0b7 UGX.1.36Bn was irregularly diverted from the activities on which it was budgeted and spent on other activities without seeking and obtaining the necessary approval. \uf0b7 There was inadequate delivery of services to the citizens as highlighted by delays in construction of infrastructure projects (Dams, valley tanks, irrigation schemes), delayed delivery of vaccines and tractors, delayed distribution of tractors and failure to utilise well drilling rigs. \uf0b7 I noted shortcomings in the management of Public Land for instance; failure to record land pieces in the assets register and GFMIS fixed asset module, encumbrances on 27 pieces of land through encroachment, lack of land titles for 59 pieces of land, non-quantification of planned land for acquisition, non-involvement of ULC in land acquisition, failure to transfer 4 land titles into the name and custody of the ULC, unutilised pieces of land, lack of land lease register and Irregular allocation of Land by District Land Boards. \uf0b7 The entity had outstanding arrears to the tune of UGX.11.46Bn which was an increment of 4.% from the prior year arrears balance of UGX.11.03Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "361", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 378, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted loss of inventory worth UGX.2.36Bn due to a fire outbreak in stores of 34 items out of the 62 items kept in the stores. \uf0b7 The Ministry spent UGX.0.233Bn on PDM activities which was not provided for in the approved work plan. Further, as a result of failure to fund PDM, a number of activities necessary before the full roll out to ensure that the Pillar objectives are achieved were not undertaken. \uf0b7 Review of the performance of the Agriculture extension function revealed Lack of Performance Indicators to measure the performance of the extension workers in line with the PDM modality and inadequate extension workers; 57% gaps of the required 9,275 \uf0b7 I noted shortcomings in the management of IT Investments for instance procurements of IT systems without NITA-U clearance, failure to optimally use acquired IT systems, non-recording of IT systems and IT hardware in the assets register and in the format prescribed by the Accountant General, failure to dispose of IT equipment recommended for disposal, failure to undertake system upgrades, lack of specific structures that steer and oversee ICT implementation, inadequate IT staff structure, failure to follow-up issues raised regarding ICT weaknesses, lack of an IT risk management framework/policy and lack of a business continuity plan. \uf0b7 An assessment of the management of Court Awards and Compensations revealed failure to adequately budget for liabilities arising, lack of criteria for their management, delayed settlement for outstanding cases and failure to develop and maintain a detailed register of cases. \uf0b7 Review of the Ministry\u2019s staff establishment revealed that out of 945 approved positions, only 652 were filled and (293 were still vacant representing 31% staffing gap. Notably, it was observed that the core departments of crop resources, animal and Fisheries directorates are significantly affected. \uf0b7 Management of Pension and Gratuity at the Ministry revealed several anomalies i.e. Failure to budget for Pension arrears, delayed access of pensioners to the pension Payroll, Unreconciled Pension payroll register and pension interface file and Payment of unverified Residual Pension Arrears. \uf0b7 Review of the \u201cDevelopment of a Sustainable Cashew Nut Value Chain Project\u201d revealed incomplete Project approvals thus irregular implementation by the ministry and non-alignment to the Public Investment Plan. As a result, there was noted failure to achieve the Project Mandate despite availability of Funds. \uf0b7 Shortcomings were noted in the Asset Management Structure at the Ministry for instance poor state of stores.", null], ["14.", "Uganda Coffee Development Authority (UCDA). Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.22.43Bn during the year under review but realized UGX.31.64Bn representing a performance of 141% of the target. \uf0b7 I noted that the Authority had a budget of UGX.87.3Bn, out of which UGX.86.07Bn was warranted, resulting in a shortfall of UGX 1.23Bn. Out of the total warrants of UGX. 86.07Bn received, only UGX.76.79Bn was spent by the entity resulting in an unspent balance of UGX.9.28Bn representing an absorption level of 89%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 379, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "362", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 379, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 A review of four (4) sampled quantified outputs with a total of forty-three (43) activities worth UGX. 52.8Bn revealed that all the four (04) outputs were partially implemented. \uf0b7 Funds amounting to UGX 0.183Bn was irregularly diverted from the activities on which it was budgeted for and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The Authority received off-budget financing worth UGX.3.3Bn which was never declared to the PS/ST. \uf0b7 Field inspections and document review revealed several short comings in service delivery such as delayed installation of wet mills, failure to establish demonstration gardens despite spending funds among others. \uf0b7 The entity had unsettled domestic arrears as at 30th June 2022 amounting to UGX 15.9Bn. \uf0b7 Out of the approved staff structure of 224 staff, only 138 (61%) positions were filled leaving 86 (39%) positions vacant. Among the vacant posts are key positions of managers. \uf0b7 I noted shortcomings in the management of ICT systems such as failure to integrate systems and absence of an approved ICT structure and an IT business continuity plan.", null], ["", "JUSTICE, LAW AND ORDER SECTOR", ""], ["1.", "The Industrial Court of Uganda Opinion Unqualified", "\uf0b7 The Court did not have a strategic plan to facilitate preparation of annual work plans and the achievement of the NDP objectives. \uf0b7 I noted that all the three (03) quantified activities assessed worth UGX.2.095Bn were partially implemented. \uf0b7 A review of the financial statements revealed that the Court reported under the statement of financial position payables amounting to UGX. 247,000,000. These related to unpaid sundry creditors in the period under review. \uf0b7 There are conflicting provisions between the Employment Act, 2006 and the Labour Disputes (Arbitration and Settlement) Act, 2006 on period taken by labour officers to handle labour disputes, the qualifications of both the Labour officers and the Court panellists and their role as quasi-judicial officers were not standardised. \uf0b7 I also noted delayed implementation of the Court structure resulting into increased case backlogs from 2,524 to 2,722 cases (8%) as at 30th June 2022."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 380, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 A review of four (4) sampled quantified outputs with a total of forty-three (43) activities worth UGX. 52.8Bn revealed that all the four (04) outputs were partially implemented. \uf0b7 Funds amounting to UGX 0.183Bn was irregularly diverted from the activities on which it was budgeted for and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The Authority received off-budget financing worth UGX.3.3Bn which was never declared to the PS/ST. \uf0b7 Field inspections and document review revealed several short comings in service delivery such as delayed installation of wet mills, failure to establish demonstration gardens despite spending funds among others. \uf0b7 The entity had unsettled domestic arrears as at 30th June 2022 amounting to UGX 15.9Bn. \uf0b7 Out of the approved staff structure of 224 staff, only 138 (61%) positions were filled leaving 86 (39%) positions vacant. Among the vacant posts are key positions of managers. \uf0b7 I noted shortcomings in the management of ICT systems such as failure to integrate systems and absence of an approved ICT structure and an IT business continuity plan.", null], ["", "JUSTICE, LAW AND ORDER SECTOR", ""], ["1.", "The Industrial Court of Uganda Opinion Unqualified", "\uf0b7 The Court did not have a strategic plan to facilitate preparation of annual work plans and the achievement of the NDP objectives. \uf0b7 I noted that all the three (03) quantified activities assessed worth UGX.2.095Bn were partially implemented. \uf0b7 A review of the financial statements revealed that the Court reported under the statement of financial position payables amounting to UGX. 247,000,000. These related to unpaid sundry creditors in the period under review. \uf0b7 There are conflicting provisions between the Employment Act, 2006 and the Labour Disputes (Arbitration and Settlement) Act, 2006 on period taken by labour officers to handle labour disputes, the qualifications of both the Labour officers and the Court panellists and their role as quasi-judicial officers were not standardised. \uf0b7 I also noted delayed implementation of the Court structure resulting into increased case backlogs from 2,524 to 2,722 cases (8%) as at 30th June 2022."], ["2.", "Directorate of Government Analytical Laboratory (DGAL). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.25.83Bn, only UGX.19.31Bn was spent by the entity resulting in an unspent balance of UGX.6.52Bn representing an absorption level of 75%. As a result, I noted that out of the ten (10) quantified outputs worth UGX.12.51Bn assessed; three (3) outputs were fully implemented, while seven (7) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that whereas DGAL acquired a Laboratory Information Management System in the financial year 2020/2021 at a cost of \u20ac58,146.60 (equivalent to UGX.250,000,000), the system was not fully utilised."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 380, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "363", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 380, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I assessed the implementation of the case backlog reduction strategy by DGAL and noted that despite the goal of clearing all backlog cases by June 2021, the backlog had only reduced by 63.97%, implying that the zero-backlog goal was not achieved. I also noted that despite various efforts, the case turnaround time has remained stagnant at 30 days for over four financial years with no improvement. \uf0b7 I observed that DGAL prioritises new cases over older cases. As a result, backlog cases which have remained unresolved for five (5) years or longer constitute 50% of all the backlog cases of DGAL. \uf0b7 Although the Directorate spent UGX.1.05Bn on the operations of the regional laboratories, I noted that the regional laboratories are not sufficiently equipped for forensic analysis and are currently used by Scene of Crime Officers as temporary collection points for samples and exhibits before transferring them to the main laboratory for analysis. \uf0b7 I reviewed the management of public land and noted that the entity did not maintain a land register or capture the owned land in the assets register in the Government\u2019s Integrated Financial Management System (IFMS). \uf0b7 I reviewed the management of IT systems and noted that DGAL had a number of IT Governance shortfalls. For instance, there were no structures to oversee ICT implementation, no approved IT staff structure, internal audit did not review ICT systems, and the entity did not have an approved IT risk management framework.", null], ["3.", "Justice Law and Order Sector (JLOS- SWAP). Opinion Unqualified", "\uf0b7 Out of the total available funds for the financial year of UGX.106.3Bn, only UGX.76Bn was spent by the Project resulting in an unspent balance of UGX.30.3Bn, representing an absorption level of 71.5%. As a result, I noted that of the 370 activities, ninety (96) were fully implemented, 219 were partially implemented, and 73 were not implemented. \uf0b7 I noted that NIRA issued birth certificates to 42,216 children born to refugees out of the planned 50,000. Whereas NIRA had planned to cover six (6) refugee sites, the issuance was only done in three (3) refugee sites. This affected service delivery. \uf0b7 Whereas a sum of UGX.86,754,847 was spent on reviewing stalled cases to enable the affected citizens to obtain national IDs, only 2,498 cases were reviewed out of the planned 7,122 cases. \uf0b7 The Judicial Service Commission procured furniture and a motorcycle worth UGX.35,842,000 for use by the regional offices of Arua and Mbarara. At the time of audit these offices had not been operationalised, implying that the equipment was not used for the intended purpose. \uf0b7 I reviewed the clearance of case backlog by the Judiciary using the JLOS SWAP funding and observed that 2,632 cases which had been part of the backlog were handled to completion and 6,035 cases remain as part of the backlog. \uf0b7 The Judiciary spent a sum of UGX.160,000,000 on installing a wide and local area network in court stations, and only 2 out of the 20 court stations were covered. The failure to establish networks may negatively impact the Electronic Court Case Management Information System (ECCMIS) rollout."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 381, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": [["", "\uf0b7 I assessed the implementation of the case backlog reduction strategy by DGAL and noted that despite the goal of clearing all backlog cases by June 2021, the backlog had only reduced by 63.97%, implying that the zero-backlog goal was not achieved. I also noted that despite various efforts, the case turnaround time has remained stagnant at 30 days for over four financial years with no improvement. \uf0b7 I observed that DGAL prioritises new cases over older cases. As a result, backlog cases which have remained unresolved for five (5) years or longer constitute 50% of all the backlog cases of DGAL. \uf0b7 Although the Directorate spent UGX.1.05Bn on the operations of the regional laboratories, I noted that the regional laboratories are not sufficiently equipped for forensic analysis and are currently used by Scene of Crime Officers as temporary collection points for samples and exhibits before transferring them to the main laboratory for analysis. \uf0b7 I reviewed the management of public land and noted that the entity did not maintain a land register or capture the owned land in the assets register in the Government\u2019s Integrated Financial Management System (IFMS). \uf0b7 I reviewed the management of IT systems and noted that DGAL had a number of IT Governance shortfalls. For instance, there were no structures to oversee ICT implementation, no approved IT staff structure, internal audit did not review ICT systems, and the entity did not have an approved IT risk management framework.", null], ["3.", "Justice Law and Order Sector (JLOS- SWAP). Opinion Unqualified", "\uf0b7 Out of the total available funds for the financial year of UGX.106.3Bn, only UGX.76Bn was spent by the Project resulting in an unspent balance of UGX.30.3Bn, representing an absorption level of 71.5%. As a result, I noted that of the 370 activities, ninety (96) were fully implemented, 219 were partially implemented, and 73 were not implemented. \uf0b7 I noted that NIRA issued birth certificates to 42,216 children born to refugees out of the planned 50,000. Whereas NIRA had planned to cover six (6) refugee sites, the issuance was only done in three (3) refugee sites. This affected service delivery. \uf0b7 Whereas a sum of UGX.86,754,847 was spent on reviewing stalled cases to enable the affected citizens to obtain national IDs, only 2,498 cases were reviewed out of the planned 7,122 cases. \uf0b7 The Judicial Service Commission procured furniture and a motorcycle worth UGX.35,842,000 for use by the regional offices of Arua and Mbarara. At the time of audit these offices had not been operationalised, implying that the equipment was not used for the intended purpose. \uf0b7 I reviewed the clearance of case backlog by the Judiciary using the JLOS SWAP funding and observed that 2,632 cases which had been part of the backlog were handled to completion and 6,035 cases remain as part of the backlog. \uf0b7 The Judiciary spent a sum of UGX.160,000,000 on installing a wide and local area network in court stations, and only 2 out of the 20 court stations were covered. The failure to establish networks may negatively impact the Electronic Court Case Management Information System (ECCMIS) rollout."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 381, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["No.", "SECTOR AND ENTITY", "SUMMARY OF KEY FINDINGS"], "type": "table"}}, {"content": "364", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 381, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- There were delays by the Office of the Directorate of Public Prosecution to complete the construction of four (4) Resident State Attorneys\u2019 offices in Kibuku, Sironko, Kyegegwa and Bulambuli, which delayed the deconcentration of services by the ODPP.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Uganda Police faced the following service delivery issues, whereas UPF planned to conclude investigations for 3000 cases backlog and a total budget of UGX.750,000,000 was allocated, UPF only received UGX.318,000,000. I was not availed with the report showing the actual number of cases investigated and concluded using the available funds.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Whereas UPF planned to investigate and complete 7000 cases of sexual gender-based violence crimes using a budget of UGX.350,000,000, with 92% of the budgeted funds released only 10% of the planned cases were investigated.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The construction of the Bunyangabu Justice Centre by UPF, a project worth UGX.1.7Bn has experienced delays due to insufficient and delayed availability of funds. At the time of audit only UGX.920 Million had so far been released, implying that the project completion deadline of October 2022 could not be achieved.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that the JLOS House construction project is experiencing funding shortfalls. The project, whose value is UGX.245Bn has only received funding worth UGX.31Bn, which is 12% of the estimated project cost. There is a risk that inadequate funding could affect the Project's timely completion.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Law Development Centre, through the Legal Aid Clinic, offers Clinical Legal Education to Bar course students and provides legal aid services to indigent (needy) persons. The initiative faces challenges, including limited geographical spread, staffing shortfalls, funding challenges and incomplete or inaccurate data and information.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Ministry of Justice undertook to construct the Soroti regional offices, and UGX.511.28 Mn was availed however, during the audit. The construction had not yet commenced.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I reviewed the call centre's operations at NCIC and noted that the call centre only offers daytime services, which may affect service to Ugandans in the diaspora. In addition, there is no budget provision in the JLOS SWAP project, and the call centre is operated by temporary staff, increasing the risk of service disruptions if they resign without notice.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Whereas the UHRC had planned to hold 200 regional tribunal hearings for human rights violations, and a sum of UGX.73,949,000 was spent, I observed that the tribunal only held 50 out of the 200 planned hearings.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- During the Financial year, URSB planned to equip the innovation hub and national copyright resource centre. Project funds amounting to UGX.70,000,000 were released. However, only UGX.35,000,000 was spent on the acquisition of projectors and laptops for the purpose. By the time of audit, the hub had not yet been set up, and management explained that they were waiting to relocate to the newly constructed offices.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- URSB planned to integrate the entities systems with other e-government platforms, such as the national identification database of NIRA and the Motor Vehicle register maintained by the Uganda Revenue Authority. Although UGX.260,000,000 was released for the purpose, the integration was not achieved resulting in the failure to attain the planned outcomes.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "365", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 382, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", null], ["4.", "Justice Law and Order Sector (JLOS- SWAP). 2021 Opinion Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.127.64Bn for the financial year 2020/2021, only UGX.73.03Bn (57.2%) was released, resulting in a shortfall of UGX.54.60Bn (42.8%). \uf0b7 A comparison of the disbursement of JLOS SWAP funds to implementing entities and the actual expenditure revealed that out of the available sum of UGX. 123Bn, only UGX. 73Bn was spent, and Letters of Credit amounting to UGX.1.2Bn performed, resulting in an unspent balance of UGX.48.7Bn. \uf0b7 I reviewed the extent of quantification of outputs and activities by management and noted that all of the programme activities were quantified in the annual work plans. \uf0b7 I assessed the implementation of 507 outputs/activities for the Programme that were fully quantified worth UGX.74.267Bn for the year under audit. I noted the 165 outputs/activities worth UGX.17.327Bn were fully implemented. The entities implemented the activities (100%) within these outputs, 220 outputs/activities worth UGX. 37.945Bn were partially implemented, 122 outputs/activities worth UGX.18.9952Bn were not implemented at all. \uf0b7 During the financial year 2020/2021, the JLOS SWAP project provided funding amounting to UGX. 8,507,209,099 for constructing twenty-two (22) infrastructural development projects across the entire sector and country. A review of the project progress revealed that four (4) projects for which UGX. 2,570,000,000 was released during the year have experienced delays or stalled."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 383, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", null], ["4.", "Justice Law and Order Sector (JLOS- SWAP). 2021 Opinion Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.127.64Bn for the financial year 2020/2021, only UGX.73.03Bn (57.2%) was released, resulting in a shortfall of UGX.54.60Bn (42.8%). \uf0b7 A comparison of the disbursement of JLOS SWAP funds to implementing entities and the actual expenditure revealed that out of the available sum of UGX. 123Bn, only UGX. 73Bn was spent, and Letters of Credit amounting to UGX.1.2Bn performed, resulting in an unspent balance of UGX.48.7Bn. \uf0b7 I reviewed the extent of quantification of outputs and activities by management and noted that all of the programme activities were quantified in the annual work plans. \uf0b7 I assessed the implementation of 507 outputs/activities for the Programme that were fully quantified worth UGX.74.267Bn for the year under audit. I noted the 165 outputs/activities worth UGX.17.327Bn were fully implemented. The entities implemented the activities (100%) within these outputs, 220 outputs/activities worth UGX. 37.945Bn were partially implemented, 122 outputs/activities worth UGX.18.9952Bn were not implemented at all. \uf0b7 During the financial year 2020/2021, the JLOS SWAP project provided funding amounting to UGX. 8,507,209,099 for constructing twenty-two (22) infrastructural development projects across the entire sector and country. A review of the project progress revealed that four (4) projects for which UGX. 2,570,000,000 was released during the year have experienced delays or stalled."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 383, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "366", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 383, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Despite the strategic goal of clearing all backlogs, various entities still report outstanding/pending cases of backlog, and in some instances, the backlog has increased rather than reduced. \uf0b7 The JLOS SWAP project depends on development partners to finance most of the budgeted activities. In the financial year 2020/2021, Development Partners directly contributed a total of UGX.16.5Bn. Of this, UGX.14.1Bn or 85% was contributed by the Embassy of Netherlands,1.69Bn by UNFPA, 0.52Bn by UNICEF, and 0.15Bn by DGF. Also, some donors contributed through budget support. For instance, EUR. 2,000,000 by Austria, EUR. 6,000,000 by European Union, EUR. 6,500,000 through Dutch support, which approximately totaled UGX. 55.8Bn.", null], ["5.", "Office of the Director of Public Prosecutions (ODPP). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.53.62Bn, only UGX.53.15Bn was spent by the entity resulting in an unspent balance of UGX.0.47Bn representing an absorption level of 99.12%. As a result, I noted that out of the six (6) quantified outputs worth UGX.32.127Bn assessed; two (2) outputs were fully implemented, three (3) outputs were partially implemented, while one (1) was not implemented. \uf0b7 I assessed the delivery of services from implemented activities and I noted that three field offices in Namutumba, Kazo and Ntoroko districts were not established as planned. I also observed that the PROCAMIS system was only extended to ten (10) out of the twelve (12) offices and only a small number of staff were utilizing the system. I noted delays to complete the construction of Soroti, Mbale and Mbarara regional offices. \uf0b7 I assessed the management of cases by ODPP and noted that there was an increase in cases of backlog by 35% in the year under audit. I also noted inconsistencies in the data kept on an outstanding number of cases. \uf0b7 I reviewed the management of public land and noted that the entity maintained a land register however it did not include the values of the land owned. ODPP\u2019s land in Kibuku and Kapchorwa was encumbered while the entity did not have land titles for 70 pieces of land. \uf0b7 I observed that ODPP had outstanding domestic arrears of UGX.1,250,916,876 as at 30th June 2022. The arrears have remained outstanding for over two (2) financial years. \uf0b7 I assessed the management of court awards and noted that there was inadequate budget provision made for court awards and hence a delayed settlement of court awards for concluded cases. \uf0b7 I reviewed the staffing structure of ODPP and noted that out of the approved staffing level of 1,486, only 602 positions were filled (40.5%) leaving a staffing gap of 884 positions (59.5%). \uf0b7 I reviewed the management of IT systems and noted that sixty-five (65) IT assets were recommended for disposal however, none of these assets had been disposed of, the Prosecution Case Management System (PROCAM) was decommissioned without following procedures for data protection, the entity did not have specific structures that steer and oversee ICT implementation, there was no approved IT risk management framework/policy and there was no business continuity plan for the entity."], ["6.", "Uganda Human Rights Commission Opinion", "\uf0b7 Out of the total receipts for the financial year of UGX.20.845Bn, UGX.20.239Bn was spent by the entity resulting in an unspent balance of UGX.0.455Bn representing an absorption level of 97.8%. As a result, I noted that of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 384, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Despite the strategic goal of clearing all backlogs, various entities still report outstanding/pending cases of backlog, and in some instances, the backlog has increased rather than reduced. \uf0b7 The JLOS SWAP project depends on development partners to finance most of the budgeted activities. In the financial year 2020/2021, Development Partners directly contributed a total of UGX.16.5Bn. Of this, UGX.14.1Bn or 85% was contributed by the Embassy of Netherlands,1.69Bn by UNFPA, 0.52Bn by UNICEF, and 0.15Bn by DGF. Also, some donors contributed through budget support. For instance, EUR. 2,000,000 by Austria, EUR. 6,000,000 by European Union, EUR. 6,500,000 through Dutch support, which approximately totaled UGX. 55.8Bn.", null], ["5.", "Office of the Director of Public Prosecutions (ODPP). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.53.62Bn, only UGX.53.15Bn was spent by the entity resulting in an unspent balance of UGX.0.47Bn representing an absorption level of 99.12%. As a result, I noted that out of the six (6) quantified outputs worth UGX.32.127Bn assessed; two (2) outputs were fully implemented, three (3) outputs were partially implemented, while one (1) was not implemented. \uf0b7 I assessed the delivery of services from implemented activities and I noted that three field offices in Namutumba, Kazo and Ntoroko districts were not established as planned. I also observed that the PROCAMIS system was only extended to ten (10) out of the twelve (12) offices and only a small number of staff were utilizing the system. I noted delays to complete the construction of Soroti, Mbale and Mbarara regional offices. \uf0b7 I assessed the management of cases by ODPP and noted that there was an increase in cases of backlog by 35% in the year under audit. I also noted inconsistencies in the data kept on an outstanding number of cases. \uf0b7 I reviewed the management of public land and noted that the entity maintained a land register however it did not include the values of the land owned. ODPP\u2019s land in Kibuku and Kapchorwa was encumbered while the entity did not have land titles for 70 pieces of land. \uf0b7 I observed that ODPP had outstanding domestic arrears of UGX.1,250,916,876 as at 30th June 2022. The arrears have remained outstanding for over two (2) financial years. \uf0b7 I assessed the management of court awards and noted that there was inadequate budget provision made for court awards and hence a delayed settlement of court awards for concluded cases. \uf0b7 I reviewed the staffing structure of ODPP and noted that out of the approved staffing level of 1,486, only 602 positions were filled (40.5%) leaving a staffing gap of 884 positions (59.5%). \uf0b7 I reviewed the management of IT systems and noted that sixty-five (65) IT assets were recommended for disposal however, none of these assets had been disposed of, the Prosecution Case Management System (PROCAM) was decommissioned without following procedures for data protection, the entity did not have specific structures that steer and oversee ICT implementation, there was no approved IT risk management framework/policy and there was no business continuity plan for the entity."], ["6.", "Uganda Human Rights Commission Opinion", "\uf0b7 Out of the total receipts for the financial year of UGX.20.845Bn, UGX.20.239Bn was spent by the entity resulting in an unspent balance of UGX.0.455Bn representing an absorption level of 97.8%. As a result, I noted that of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 384, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "367", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 384, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "thirteen (13) quantified outputs worth UGX.18.3Bn assessed; eight (8) outputs were fully implemented and five (5) outputs were partially implemented. \uf0b7 The Commission received off-budget financing totalling to UGX.1.15Bn from five (5) development partners during the year. \uf0b7 I noted significant delays in the investigation of cases hence affecting the disposal rate of human rights cases. \uf0b7 I carried out inspections of regional offices of Jinja and Mbarara and noted that in the last two years, only one (1) tribunal meeting was held in Jinja and none in Mbarara. \uf0b7 I reviewed the management of land and noted that all five (5) pieces of land owned by the entity were not recorded in the GFMIS fixed assets module, the entity did not have a land tiltle for one piece of land for Gulu regional office, titles for four (4) pieces of land had not been transferred into the custody of the Uganda Land Commission and one piece of land in Masaka (Old Kumbu, Masaka Municipality) measuring approximately 0.0620 hectares belonging to the Commission was not in use. \uf0b7 UHRC had outstanding domestic arrears of UGX.290,507,036 as at 30th June 2022 \uf0b7 I reviewed the management of ICT and noted that the Commission has failed to dispose off old IT items for 4 to 10 years. \uf0b7 The Commission had no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["7.", "Uganda Law Reform Commission. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.11.490Bn, only UGX.10.788Bn was spent by the entity resulting in an unspent balance of UGX.0.934Bn representing an absorption level of 92%. As a result, I noted that of the six (6) quantified outputs worth UGX.7.382Bn assessed; six(6) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted delays in the development of a number of publications which included lunyole versions of the constitution, development of the Braille version of the Local Government Act, translation of the Local Council Courts Act (LCCA) into five (5) languages, development and printing of the 7th revised edition of the principal laws, Development of the Electronic Document Management System for the management of digitised records of the entity. \uf0b7 I observed that ULRC had outstanding domestic arrears of UGX.9.86Bn as at 30th June 2022. Included in this debt is UGX.9,49Bn in respect to unremitted contributions, interest and a 10% penalty arising from the failure by the Law Reform Commission to remit the ten per cent (10%) employer\u2019s contributions to NSSF for the period from 1st July 1996 to 30th June 2022 as required by the NSSF Act. \uf0b7 I reviewed the management of IT investments and noted that staff and system users were not consulted when developing specifications or deciding on the kind of system to acquire. I noted that two (2) IT systems worth UGX.0.20Bn were acquired outside the planned procurements, and they were delays in the development of the Electronic Document Management System."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "thirteen (13) quantified outputs worth UGX.18.3Bn assessed; eight (8) outputs were fully implemented and five (5) outputs were partially implemented. \uf0b7 The Commission received off-budget financing totalling to UGX.1.15Bn from five (5) development partners during the year. \uf0b7 I noted significant delays in the investigation of cases hence affecting the disposal rate of human rights cases. \uf0b7 I carried out inspections of regional offices of Jinja and Mbarara and noted that in the last two years, only one (1) tribunal meeting was held in Jinja and none in Mbarara. \uf0b7 I reviewed the management of land and noted that all five (5) pieces of land owned by the entity were not recorded in the GFMIS fixed assets module, the entity did not have a land tiltle for one piece of land for Gulu regional office, titles for four (4) pieces of land had not been transferred into the custody of the Uganda Land Commission and one piece of land in Masaka (Old Kumbu, Masaka Municipality) measuring approximately 0.0620 hectares belonging to the Commission was not in use. \uf0b7 UHRC had outstanding domestic arrears of UGX.290,507,036 as at 30th June 2022 \uf0b7 I reviewed the management of ICT and noted that the Commission has failed to dispose off old IT items for 4 to 10 years. \uf0b7 The Commission had no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["7.", "Uganda Law Reform Commission. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.11.490Bn, only UGX.10.788Bn was spent by the entity resulting in an unspent balance of UGX.0.934Bn representing an absorption level of 92%. As a result, I noted that of the six (6) quantified outputs worth UGX.7.382Bn assessed; six(6) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted delays in the development of a number of publications which included lunyole versions of the constitution, development of the Braille version of the Local Government Act, translation of the Local Council Courts Act (LCCA) into five (5) languages, development and printing of the 7th revised edition of the principal laws, Development of the Electronic Document Management System for the management of digitised records of the entity. \uf0b7 I observed that ULRC had outstanding domestic arrears of UGX.9.86Bn as at 30th June 2022. Included in this debt is UGX.9,49Bn in respect to unremitted contributions, interest and a 10% penalty arising from the failure by the Law Reform Commission to remit the ten per cent (10%) employer\u2019s contributions to NSSF for the period from 1st July 1996 to 30th June 2022 as required by the NSSF Act. \uf0b7 I reviewed the management of IT investments and noted that staff and system users were not consulted when developing specifications or deciding on the kind of system to acquire. I noted that two (2) IT systems worth UGX.0.20Bn were acquired outside the planned procurements, and they were delays in the development of the Electronic Document Management System."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "368", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 385, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["8.", "Judicial Service Commission (JSC) Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.11.429Bn, only UGX.10.788Bn was spent by the Judicial Service Commission, resulting in an unspent balance of UGX.0.640Bn representing an absorption level of 94.6%%. As a result, I noted that of the ten (10) quantified outputs worth UGX.10.815Bn assessed; three (3) outputs were fully implemented, and seven (7) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that the Mbarara, Arua and Masaka offices had not been occupied for over two (2) years, while the Moroto regional office operated for less than a year till it ceased operations in 2021. Judicial Service Commission continued to meet the expenses for water, electricity and imprest for the regional offices even when they were not operational. I also noted that the staffing structure does not provide for staff for the regional offices. \uf0b7 I reviewed the operations of the Commission in regard to complaint and case management and noted delays in concluding complaints/cases lodged and non-utilisation of the case management system. \uf0b7 I observed that JSC had outstanding domestic arrears of UGX.138,219,093 as at 30th June 2022. The arrears have remained outstanding for over two (2) financial years. \uf0b7 I reviewed the staffing structure of JSC and noted that out of the approved staffing level of 143, only 97 positions were filled (68%), leaving a staffing gap of 42 positions (32%)."], ["9.", "Ministry of Justice and Constitutional Affairs. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.164.83Bn, UGX.160.68Bn was spent by the entity resulting in an unspent balance of UGX.4.143Bn representing an absorption level of 97.49%. As a result, I noted that of the thirty-two (32) quantified outputs worth UGX.90.2Bn assessed; twelve (12) outputs were fully implemented, nineteen (19) outputs were partially implemented, while four (4) activities remained unimplemented. \uf0b7 I assessed the delivery of services from implemented activities and noted significant delays in the construction of the JLOS house. There were also substantial delays experienced in the review of agreements and limited supervision and approval of chambers of advocates. I also reviewed the ongoing compensation of war claimants and noted that there was limited funding for the compensation of war claimants and no clear criteria for payment of minors; hence a number of minors remained unpaid. \uf0b7 I reviewed the management of Land of MoJCA and observed that the ministry did not have land titles for four (4) pieces of land, and five (5) pieces of land in Mbale, Naguru, Moroto, Gulu, and Arua were not transferred into the custody of the Uganda Land Commission, two (2) pieces of land located at Old Mbale Road, Akisim Ward, Soroti municipality, measuring approximately 0.651 hectares (14.3%) valued at UGX. 1,100,000,000 were not utilised, and land located at Kamukuzi Mbarara City had encumbrances. \uf0b7 I observed that domestic arrears increased from UGX.381,258,505,803 in the previous year to UGX.531,295,341,706, representing an increase in arrears by 60.6%. \uf0b7 I noted underfunding of liabilities arising from court awards and compensations, which stood at UGX.377,429,099,424 as at the period ending 30th June 2021. I observed that only UGX.19,160,000,000 was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 386, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["8.", "Judicial Service Commission (JSC) Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.11.429Bn, only UGX.10.788Bn was spent by the Judicial Service Commission, resulting in an unspent balance of UGX.0.640Bn representing an absorption level of 94.6%%. As a result, I noted that of the ten (10) quantified outputs worth UGX.10.815Bn assessed; three (3) outputs were fully implemented, and seven (7) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that the Mbarara, Arua and Masaka offices had not been occupied for over two (2) years, while the Moroto regional office operated for less than a year till it ceased operations in 2021. Judicial Service Commission continued to meet the expenses for water, electricity and imprest for the regional offices even when they were not operational. I also noted that the staffing structure does not provide for staff for the regional offices. \uf0b7 I reviewed the operations of the Commission in regard to complaint and case management and noted delays in concluding complaints/cases lodged and non-utilisation of the case management system. \uf0b7 I observed that JSC had outstanding domestic arrears of UGX.138,219,093 as at 30th June 2022. The arrears have remained outstanding for over two (2) financial years. \uf0b7 I reviewed the staffing structure of JSC and noted that out of the approved staffing level of 143, only 97 positions were filled (68%), leaving a staffing gap of 42 positions (32%)."], ["9.", "Ministry of Justice and Constitutional Affairs. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.164.83Bn, UGX.160.68Bn was spent by the entity resulting in an unspent balance of UGX.4.143Bn representing an absorption level of 97.49%. As a result, I noted that of the thirty-two (32) quantified outputs worth UGX.90.2Bn assessed; twelve (12) outputs were fully implemented, nineteen (19) outputs were partially implemented, while four (4) activities remained unimplemented. \uf0b7 I assessed the delivery of services from implemented activities and noted significant delays in the construction of the JLOS house. There were also substantial delays experienced in the review of agreements and limited supervision and approval of chambers of advocates. I also reviewed the ongoing compensation of war claimants and noted that there was limited funding for the compensation of war claimants and no clear criteria for payment of minors; hence a number of minors remained unpaid. \uf0b7 I reviewed the management of Land of MoJCA and observed that the ministry did not have land titles for four (4) pieces of land, and five (5) pieces of land in Mbale, Naguru, Moroto, Gulu, and Arua were not transferred into the custody of the Uganda Land Commission, two (2) pieces of land located at Old Mbale Road, Akisim Ward, Soroti municipality, measuring approximately 0.651 hectares (14.3%) valued at UGX. 1,100,000,000 were not utilised, and land located at Kamukuzi Mbarara City had encumbrances. \uf0b7 I observed that domestic arrears increased from UGX.381,258,505,803 in the previous year to UGX.531,295,341,706, representing an increase in arrears by 60.6%. \uf0b7 I noted underfunding of liabilities arising from court awards and compensations, which stood at UGX.377,429,099,424 as at the period ending 30th June 2021. I observed that only UGX.19,160,000,000 was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 386, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "369", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 386, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "budgeted for, and these cases continue to accrue interest which was standing at UGX.115,667,496,357 at the end of the Financial year 2021/22. \uf0b7 I noted gaps in the criteria for management of court awards and compensations, including lack of guidance to other MDAs and LGs on settlement of the awards, prioritisation of high-interest cases, estimation of contingent liabilities etc. \uf0b7 I reviewed 88 court awards worth UGX.227,100,829,847 and noted that 44 cases with a total debt of UGX.208,996,489,066 have remained outstanding for more than ten years. Of these, 24 cases are accumulating interest at an average annual rate of 7%. \uf0b7 I noted the ministry lacked a comprehensive and accurate record of all cases. \uf0b7 I noted that out of the approved staffing level of 421, only 345 positions were filled (82%), leaving a staffing gap of 76 positions (18%). \uf0b7 I reviewed the management of IT systems and noted that the entity doesnot record the IT systems in the assets register. There were limited upgrades of IT systems and I noted a failure to operationalise interfaces for systems integration, delayed disposal of IT assets and limited utilisation of systems.", null], ["10.", "The Directorate of Citizenship and Immigration Control. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.101.30Bn, UGX.99.0Bn was spent by the entity resulting in an unspent balance of UGX.1.4Bn representing an absorption level of 98.6%. As a result, I noted that out of the sixteen (16) planned outputs worth UGX.98.87Bn assessed; five (5) outputs were fully implemented, while eleven (11) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that the average time taken to issue passports increased to 22 days from 15 days in the prior year, 2020/2021. In addition, the processing and issuance of passports is more congested in the central region of Kampala compared to regional passport offices. There is a need to devise strategies to decongest Kampala Offices. \uf0b7 I analysed data for 20,924 unissued passports and noted that 760 passports were still held at quality control, 2,435 passports had not been picked up for over six (6) months while 1,200 passports carried a status that showed that they were not ready for pickup, such as \u201cfor approval\u201d, \u201cfor order generation\u201d or for deferred capture. Such delays should be investigated and addressed to avoid discouraging applicants from picking up their passports. \uf0b7 Only 32% of applicants who pay for express processing get their passports within two (2) days. Most applicants who pay for express services get their passports within 15 or more days. \uf0b7 I assessed the extent of utilisation of smart gates at Entebbe International airport and observed only 0.05% of travellers in the financial year 2021/2022 were cleared using the smart gates. The underutilisation implies that the gates are not delivering the intended services to the citizens. \uf0b7 I reviewed public land management and noted that NCIC\u2019s annual land acquisition budgets were inconsistent with its strategic plans. The land acquisition processes did not comply with the PPDA laws, and some of the entity\u2019s land was untitled. In addition, NCIC did not maintain a land register or capture the owned land in the asset\u2019s"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 387, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "budgeted for, and these cases continue to accrue interest which was standing at UGX.115,667,496,357 at the end of the Financial year 2021/22. \uf0b7 I noted gaps in the criteria for management of court awards and compensations, including lack of guidance to other MDAs and LGs on settlement of the awards, prioritisation of high-interest cases, estimation of contingent liabilities etc. \uf0b7 I reviewed 88 court awards worth UGX.227,100,829,847 and noted that 44 cases with a total debt of UGX.208,996,489,066 have remained outstanding for more than ten years. Of these, 24 cases are accumulating interest at an average annual rate of 7%. \uf0b7 I noted the ministry lacked a comprehensive and accurate record of all cases. \uf0b7 I noted that out of the approved staffing level of 421, only 345 positions were filled (82%), leaving a staffing gap of 76 positions (18%). \uf0b7 I reviewed the management of IT systems and noted that the entity doesnot record the IT systems in the assets register. There were limited upgrades of IT systems and I noted a failure to operationalise interfaces for systems integration, delayed disposal of IT assets and limited utilisation of systems.", null], ["10.", "The Directorate of Citizenship and Immigration Control. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.101.30Bn, UGX.99.0Bn was spent by the entity resulting in an unspent balance of UGX.1.4Bn representing an absorption level of 98.6%. As a result, I noted that out of the sixteen (16) planned outputs worth UGX.98.87Bn assessed; five (5) outputs were fully implemented, while eleven (11) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that the average time taken to issue passports increased to 22 days from 15 days in the prior year, 2020/2021. In addition, the processing and issuance of passports is more congested in the central region of Kampala compared to regional passport offices. There is a need to devise strategies to decongest Kampala Offices. \uf0b7 I analysed data for 20,924 unissued passports and noted that 760 passports were still held at quality control, 2,435 passports had not been picked up for over six (6) months while 1,200 passports carried a status that showed that they were not ready for pickup, such as \u201cfor approval\u201d, \u201cfor order generation\u201d or for deferred capture. Such delays should be investigated and addressed to avoid discouraging applicants from picking up their passports. \uf0b7 Only 32% of applicants who pay for express processing get their passports within two (2) days. Most applicants who pay for express services get their passports within 15 or more days. \uf0b7 I assessed the extent of utilisation of smart gates at Entebbe International airport and observed only 0.05% of travellers in the financial year 2021/2022 were cleared using the smart gates. The underutilisation implies that the gates are not delivering the intended services to the citizens. \uf0b7 I reviewed public land management and noted that NCIC\u2019s annual land acquisition budgets were inconsistent with its strategic plans. The land acquisition processes did not comply with the PPDA laws, and some of the entity\u2019s land was untitled. In addition, NCIC did not maintain a land register or capture the owned land in the asset\u2019s"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 387, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "370", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 387, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "register in the Government\u2019s Integrated Financial Management System (IFMS), and the manual land register maintained does not comply with the format prescribed by the Accountant General. \uf0b7 I reviewed IT systems management and noted that NCIC\u2019s systems are not fully integrated, and the entity\u2019s ICT governance had a number of shortfalls. For instance, there were no structures to oversee ICT implementation; no approved IT staff structure, internal audit did not review ICT systems and the entity\u2019s business continuity policy, and the plan was not comprehensive enough to ensure the seamless continuation of business operations in the event of a disaster. \uf0b7 I noted that the execution of the Turnkey contract for supplying an e-passports system and booklets did not fully comply with the contract terms. For instance, the construction of the NCIC personalisation building and a security printing factory has not yet commenced, migration of legacy data has not been done.", null], ["11.", "The Court of Judicature (The Judiciary). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.378.2Bn, only UGX.337Bn was spent by the entity resulting in an unspent balance of UGX.41.24Bn representing an absorption level of 89.12%. As a result, from the twelve (12) quantified outputs worth UGX.90.2Bn assessed; two (2) outputs were fully implemented, and ten (10) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that clearance rates had greatly improved; however, I noted that the set targets were still low even with the increasing number of Judicial officers and funding. \uf0b7 I noted that the outstanding cases increased by 16%, and the average case disposal rate stood at 41%. I observed that the small claims procedures attained a high success rate, and on the other hand, a review of mediation activities revealed a very low success rate. I reviewed the construction works and noted delays in the construction works with some projects like the Court of appeal buildings of Gulu, Mbarara, and the Court circuits of Luwero and Soroti, with no progress at all. \uf0b7 The Judiciary had outstanding domestic arrears of UGX.1,184,607,569 as at 30th June 2022. \uf0b7 Judiciary has an old fleet of vehicles. I sampled 26 vehicles and observed that each vehicle visited the garage an average of eight (8) times in the year, while the annual average cost of repairs was UGX.26,486,047 per vehicle. I reviewed the Board of survey report and observed that none of the vehicles had been earmarked for disposal. \uf0b7 I noted delays in the roll-out of the Electronic Court Case Management Information System (ECCMIS) in seven of the nineteen courts, the new set timelines of September 2022 was not met. \uf0b7 I noted that the interconnection of ECCMIS with other Government agencies like the Ministry of Justice and the Office of the Directorate of Prosecution\u2019s Prosecutor Case Management Information System (PROCAMIS) for the exchange of data and cases had not been implemented. \uf0b7 I noted that all 111 pieces of land measuring approximately 42.783 hectares were not recorded in the entity\u2019s land and assets register."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 388, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "register in the Government\u2019s Integrated Financial Management System (IFMS), and the manual land register maintained does not comply with the format prescribed by the Accountant General. \uf0b7 I reviewed IT systems management and noted that NCIC\u2019s systems are not fully integrated, and the entity\u2019s ICT governance had a number of shortfalls. For instance, there were no structures to oversee ICT implementation; no approved IT staff structure, internal audit did not review ICT systems and the entity\u2019s business continuity policy, and the plan was not comprehensive enough to ensure the seamless continuation of business operations in the event of a disaster. \uf0b7 I noted that the execution of the Turnkey contract for supplying an e-passports system and booklets did not fully comply with the contract terms. For instance, the construction of the NCIC personalisation building and a security printing factory has not yet commenced, migration of legacy data has not been done.", null], ["11.", "The Court of Judicature (The Judiciary). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.378.2Bn, only UGX.337Bn was spent by the entity resulting in an unspent balance of UGX.41.24Bn representing an absorption level of 89.12%. As a result, from the twelve (12) quantified outputs worth UGX.90.2Bn assessed; two (2) outputs were fully implemented, and ten (10) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that clearance rates had greatly improved; however, I noted that the set targets were still low even with the increasing number of Judicial officers and funding. \uf0b7 I noted that the outstanding cases increased by 16%, and the average case disposal rate stood at 41%. I observed that the small claims procedures attained a high success rate, and on the other hand, a review of mediation activities revealed a very low success rate. I reviewed the construction works and noted delays in the construction works with some projects like the Court of appeal buildings of Gulu, Mbarara, and the Court circuits of Luwero and Soroti, with no progress at all. \uf0b7 The Judiciary had outstanding domestic arrears of UGX.1,184,607,569 as at 30th June 2022. \uf0b7 Judiciary has an old fleet of vehicles. I sampled 26 vehicles and observed that each vehicle visited the garage an average of eight (8) times in the year, while the annual average cost of repairs was UGX.26,486,047 per vehicle. I reviewed the Board of survey report and observed that none of the vehicles had been earmarked for disposal. \uf0b7 I noted delays in the roll-out of the Electronic Court Case Management Information System (ECCMIS) in seven of the nineteen courts, the new set timelines of September 2022 was not met. \uf0b7 I noted that the interconnection of ECCMIS with other Government agencies like the Ministry of Justice and the Office of the Directorate of Prosecution\u2019s Prosecutor Case Management Information System (PROCAMIS) for the exchange of data and cases had not been implemented. \uf0b7 I noted that all 111 pieces of land measuring approximately 42.783 hectares were not recorded in the entity\u2019s land and assets register."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 388, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "371", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 388, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Judiciary did not have land titles for ninety-five (95) pieces of land measuring approximately 34.468 hectares. \uf0b7 The titles for 11 pieces of land measuring approximately 6.705 hectares were not transferred into the custody of the Uganda Land Commission. \uf0b7 I noted that the entity did not utilise five (5) pieces of land measuring approximately 6.963 hectares", null], ["12.", "The Uganda Prisons Service. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.101.30Bn, UGX.99.0Bn was spent by the entity resulting in an unspent balance of UGX.1.4Bn representing an absorption level of 98.6%. As a result, I noted that out of the sixteen (16) planned outputs worth UGX.98.87Bn assessed; five (5) outputs were fully implemented, while eleven (11) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that the average time taken to issue passports increased to 22 days from 15 days in the prior year, 2020/2021. In addition, the processing and issuance of passports is more congested in the central region of Kampala compared to regional passport offices. There is a need to devise strategies to decongest Kampala Offices. \uf0b7 I analysed data for 20,924 unissued passports and noted that 760 passports were still held at quality control, 2,435 passports had not been picked up for over six (6) months while 1,200 passports carried a status that showed that they were not ready for pickup, such as \u201cfor approval\u201d, \u201cfor order generation\u201d or for deferred capture. Such delays should be investigated and addressed to avoid discouraging applicants from picking up their passports. \uf0b7 Only 32% of applicants who pay for express processing get their passports within two (2) days. Most applicants who pay for express services get their passports within 15 or more days. \uf0b7 I assessed the extent of utilisation of smart gates at Entebbe International airport and observed only 0.05% of travellers in the financial year 2021/2022 were cleared using the smart gates. The underutilisation implies that the gates are not delivering the intended services to the citizens. \uf0b7 I reviewed public land management and noted that NCIC\u2019s annual land acquisition budgets were inconsistent with its strategic plans. The land acquisition processes did not comply with the PPDA laws, and some of the entity\u2019s land was untitled. In addition, NCIC did not maintain a land register or capture the owned land in the asset\u2019s register in the Government\u2019s Integrated Financial Management System (IFMS), and the manual land register maintained does not comply with the format prescribed by the Accountant General. \uf0b7 I reviewed IT systems management and noted that NCIC\u2019s systems are not fully integrated, and the entity\u2019s ICT governance had a number of shortfalls. For instance, there were no structures to oversee ICT implementation; no approved IT staff structure, internal audit did not review ICT systems and the entity\u2019s business continuity policy, and the plan was not comprehensive enough to ensure the seamless continuation of business operations in the event of a disaster. \uf0b7 I noted that the execution of the Turnkey contract for supplying an e-passports system and booklets did not fully comply with the contract terms. For instance, the construction of the NCIC personalisation building and a security printing factory has not yet commenced, migration of legacy data has not been done."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 389, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Judiciary did not have land titles for ninety-five (95) pieces of land measuring approximately 34.468 hectares. \uf0b7 The titles for 11 pieces of land measuring approximately 6.705 hectares were not transferred into the custody of the Uganda Land Commission. \uf0b7 I noted that the entity did not utilise five (5) pieces of land measuring approximately 6.963 hectares", null], ["12.", "The Uganda Prisons Service. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.101.30Bn, UGX.99.0Bn was spent by the entity resulting in an unspent balance of UGX.1.4Bn representing an absorption level of 98.6%. As a result, I noted that out of the sixteen (16) planned outputs worth UGX.98.87Bn assessed; five (5) outputs were fully implemented, while eleven (11) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted that the average time taken to issue passports increased to 22 days from 15 days in the prior year, 2020/2021. In addition, the processing and issuance of passports is more congested in the central region of Kampala compared to regional passport offices. There is a need to devise strategies to decongest Kampala Offices. \uf0b7 I analysed data for 20,924 unissued passports and noted that 760 passports were still held at quality control, 2,435 passports had not been picked up for over six (6) months while 1,200 passports carried a status that showed that they were not ready for pickup, such as \u201cfor approval\u201d, \u201cfor order generation\u201d or for deferred capture. Such delays should be investigated and addressed to avoid discouraging applicants from picking up their passports. \uf0b7 Only 32% of applicants who pay for express processing get their passports within two (2) days. Most applicants who pay for express services get their passports within 15 or more days. \uf0b7 I assessed the extent of utilisation of smart gates at Entebbe International airport and observed only 0.05% of travellers in the financial year 2021/2022 were cleared using the smart gates. The underutilisation implies that the gates are not delivering the intended services to the citizens. \uf0b7 I reviewed public land management and noted that NCIC\u2019s annual land acquisition budgets were inconsistent with its strategic plans. The land acquisition processes did not comply with the PPDA laws, and some of the entity\u2019s land was untitled. In addition, NCIC did not maintain a land register or capture the owned land in the asset\u2019s register in the Government\u2019s Integrated Financial Management System (IFMS), and the manual land register maintained does not comply with the format prescribed by the Accountant General. \uf0b7 I reviewed IT systems management and noted that NCIC\u2019s systems are not fully integrated, and the entity\u2019s ICT governance had a number of shortfalls. For instance, there were no structures to oversee ICT implementation; no approved IT staff structure, internal audit did not review ICT systems and the entity\u2019s business continuity policy, and the plan was not comprehensive enough to ensure the seamless continuation of business operations in the event of a disaster. \uf0b7 I noted that the execution of the Turnkey contract for supplying an e-passports system and booklets did not fully comply with the contract terms. For instance, the construction of the NCIC personalisation building and a security printing factory has not yet commenced, migration of legacy data has not been done."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 389, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "372", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 389, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["13.", "Centers For Disease Control and Prevention (CDC) Funds Managed By Uganda Prisons Service (UPS)", "\uf0b7 I noted that management had not understood the internal control procedure of using serially numbered payment vouchers. Manually written references have the inherent risk of human errors. When payments are not properly referenced, it becomes difficult to trace them to their supporting documentation. \uf0b7 I noted variances between the expenditure recorded in the cashbook and the expenditure reported in the quarterly financial reports for the year ended 30th September 2021. \uf0b7 I noted that the bank reconciliations from June 2021 to September 2021 were not correctly done. There were un- reconciling differences between the cashbook and the bank statement balances. In addition to this, the bank reconciliations provided for my review lacked evidence of review and approval by senior management. \uf0b7 I noted that the project field staff allowances were not charged PAYE tax. Non-compliance with Income Tax Act may precipitate tax penalties from Uganda Revenue Authority, leading to financial loss for the project. \uf0b7 I noted quarterly reports were not submitted to CDC on time. Late submission of reports may delay reporting, monitoring and evaluation of the project by the development partners."], ["14.", "The Law Development Centre (LDC). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.28.663Bn, only UGX.28.640Bn was spent by the entity resulting in an unspent balance of UGX.0.023Bn representing an absorption level of 99.9%%. As a result, I noted that of the five (5) quantified outputs worth UGX.28.64Bn assessed, all five (5) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted delays in the construction of the multi- storeyed administration building and modification of the LDC printer building to accommodate a printery and store units. I also noted delays in the delivery of equipment like the production machines, tools and desktops for Lira campus. \uf0b7 I noted delays in the marking of exams while a review of the completion rate of the Bar-course for students at LDC revealed that, on average, 92% of students admitted for the Bar Course successfully enrolled to study the course. I also noted that, on average, only 48% of students enrolled for the Bar Course completed the course within the one-year duration of study of the course. \uf0b7 I reviewed the management of land and noted that LDC did not have land titles for seven (7) pieces of land. LDC did not utilise the five acres of land leased to LDC for 99 years to construct the Lira campus. There were significant encumbrances on the land located on Plots 1 and 4 Block 213, Kyadondo - Bukoto Mulimira Zone, Bukoto Parish, Nakawa Division, Kampala District, measuring approximately four (4) acres, which was fully occupied by squatters. \uf0b7 I observed that domestic arrears increased by 95.3% from UGX.1.99Bn in the previous year to UGX.3.89 Bn as at 30th June 2022. \uf0b7 I observed that LDC did not submit reports on their ongoing court cases to the Ministries of Justice and Finance as required by set guidelines. As a result, the nineteen (19) cases in which LDC is a litigant do not form part of the database and record of ongoing cases maintained by the Ministry of Justice."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 390, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["13.", "Centers For Disease Control and Prevention (CDC) Funds Managed By Uganda Prisons Service (UPS)", "\uf0b7 I noted that management had not understood the internal control procedure of using serially numbered payment vouchers. Manually written references have the inherent risk of human errors. When payments are not properly referenced, it becomes difficult to trace them to their supporting documentation. \uf0b7 I noted variances between the expenditure recorded in the cashbook and the expenditure reported in the quarterly financial reports for the year ended 30th September 2021. \uf0b7 I noted that the bank reconciliations from June 2021 to September 2021 were not correctly done. There were un- reconciling differences between the cashbook and the bank statement balances. In addition to this, the bank reconciliations provided for my review lacked evidence of review and approval by senior management. \uf0b7 I noted that the project field staff allowances were not charged PAYE tax. Non-compliance with Income Tax Act may precipitate tax penalties from Uganda Revenue Authority, leading to financial loss for the project. \uf0b7 I noted quarterly reports were not submitted to CDC on time. Late submission of reports may delay reporting, monitoring and evaluation of the project by the development partners."], ["14.", "The Law Development Centre (LDC). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.28.663Bn, only UGX.28.640Bn was spent by the entity resulting in an unspent balance of UGX.0.023Bn representing an absorption level of 99.9%%. As a result, I noted that of the five (5) quantified outputs worth UGX.28.64Bn assessed, all five (5) outputs were partially implemented. \uf0b7 I assessed the delivery of services from implemented activities and noted delays in the construction of the multi- storeyed administration building and modification of the LDC printer building to accommodate a printery and store units. I also noted delays in the delivery of equipment like the production machines, tools and desktops for Lira campus. \uf0b7 I noted delays in the marking of exams while a review of the completion rate of the Bar-course for students at LDC revealed that, on average, 92% of students admitted for the Bar Course successfully enrolled to study the course. I also noted that, on average, only 48% of students enrolled for the Bar Course completed the course within the one-year duration of study of the course. \uf0b7 I reviewed the management of land and noted that LDC did not have land titles for seven (7) pieces of land. LDC did not utilise the five acres of land leased to LDC for 99 years to construct the Lira campus. There were significant encumbrances on the land located on Plots 1 and 4 Block 213, Kyadondo - Bukoto Mulimira Zone, Bukoto Parish, Nakawa Division, Kampala District, measuring approximately four (4) acres, which was fully occupied by squatters. \uf0b7 I observed that domestic arrears increased by 95.3% from UGX.1.99Bn in the previous year to UGX.3.89 Bn as at 30th June 2022. \uf0b7 I observed that LDC did not submit reports on their ongoing court cases to the Ministries of Justice and Finance as required by set guidelines. As a result, the nineteen (19) cases in which LDC is a litigant do not form part of the database and record of ongoing cases maintained by the Ministry of Justice."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 390, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "373", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 390, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["15.", "The Uganda Registration Services Bureau \u2013Liquidation. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.24.83Bn, only UGX.24.51Bn was spent by the entity resulting in an unspent balance of UGX.0.32Bn representing an absorption level of 98.7%. As a result, I noted that all the four (4) quantified outputs worth UGX.20.2Bn were partially implemented. \uf0b7 I assessed the implementation of URSB\u2019s mandate and noted that the Bureau was experiencing challenges in storage space on the servers to support the entity\u2019s IT systems, affecting service delivery. Whereas the Bureau requires a storage size of 69 terabytes, only nine terabytes were available for allocation. It was further revealed that the available space is approximated to only serve until June 2023, given the current demand for storage space, after which the Bureau will be out of space. \uf0b7 I reviewed the operations of the National Marriage Registration System and noted several changes affecting service delivery. These included; Clients can only make payments through the bank, the filling of civil marriage returns by the Chief Administrative Officers is not enabled, the system doesnot provide alerts or real-time updates of an application for marriage to intending couples, hence making the follow up of any progress difficult. In addition, the replacement of lost certificates is not catered for in the system, and the system allows filing of marriages from ungazetted churches. \uf0b7 A trend analysis of the Bureau\u2019s domestic arrears position for the past three years showed that arrears increased by 335% from UGX.1.47Bn in 2019/2020 to UGX.6.38Bn in 2021/2022. No budgetary provision was made to settle domestic arrears totalling UGX.4,516,077,833 in the year under audit. \uf0b7 I reviewed the management of IT investments and noted that the entity receives insufficient funds to maintain IT hardware. In addition, the Bureau has no maintenance plan for IT systems, and routine maintenance of systems is not carried out. Instead, the Bureau relies on corrective maintenance of IT systems and equipment in response to user requests or when systems break down. \uf0b7 A review of the Board of survey reports and the assets register revealed that 301 IT equipment had been used for periods exceeding ten (10) years and are due for disposal."], ["16.", "The Uganda Registration Services Bureau -Operations. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.24.83Bn, only UGX.24.51Bn was spent by the entity resulting in an unspent balance of UGX.0.32Bn representing an absorption level of 98.7%. As a result, I noted that all the four (4) quantified outputs worth UGX.20.2Bn were partially implemented. \uf0b7 I assessed the implementation of URSB\u2019s mandate and noted that the Bureau was experiencing challenges in storage space on the servers to support the entity\u2019s IT systems, affecting service delivery. Whereas the Bureau requires a storage size of 69 terabytes, only nine terabytes were available for allocation. It was further revealed that the available space is approximated to only serve until June 2023, given the current demand for storage space, after which the Bureau will be out of space. \uf0b7 I reviewed the operations of the National Marriage Registration System and noted several changes affecting service delivery. These included; Clients can only make payments through the bank, the filling of civil marriage returns by the Chief Administrative Officers is not enabled, the system doesnot provide alerts or real-time updates of an application for marriage to intending couples, hence making the follow up of any progress difficult. In addition,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 391, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["15.", "The Uganda Registration Services Bureau \u2013Liquidation. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.24.83Bn, only UGX.24.51Bn was spent by the entity resulting in an unspent balance of UGX.0.32Bn representing an absorption level of 98.7%. As a result, I noted that all the four (4) quantified outputs worth UGX.20.2Bn were partially implemented. \uf0b7 I assessed the implementation of URSB\u2019s mandate and noted that the Bureau was experiencing challenges in storage space on the servers to support the entity\u2019s IT systems, affecting service delivery. Whereas the Bureau requires a storage size of 69 terabytes, only nine terabytes were available for allocation. It was further revealed that the available space is approximated to only serve until June 2023, given the current demand for storage space, after which the Bureau will be out of space. \uf0b7 I reviewed the operations of the National Marriage Registration System and noted several changes affecting service delivery. These included; Clients can only make payments through the bank, the filling of civil marriage returns by the Chief Administrative Officers is not enabled, the system doesnot provide alerts or real-time updates of an application for marriage to intending couples, hence making the follow up of any progress difficult. In addition, the replacement of lost certificates is not catered for in the system, and the system allows filing of marriages from ungazetted churches. \uf0b7 A trend analysis of the Bureau\u2019s domestic arrears position for the past three years showed that arrears increased by 335% from UGX.1.47Bn in 2019/2020 to UGX.6.38Bn in 2021/2022. No budgetary provision was made to settle domestic arrears totalling UGX.4,516,077,833 in the year under audit. \uf0b7 I reviewed the management of IT investments and noted that the entity receives insufficient funds to maintain IT hardware. In addition, the Bureau has no maintenance plan for IT systems, and routine maintenance of systems is not carried out. Instead, the Bureau relies on corrective maintenance of IT systems and equipment in response to user requests or when systems break down. \uf0b7 A review of the Board of survey reports and the assets register revealed that 301 IT equipment had been used for periods exceeding ten (10) years and are due for disposal."], ["16.", "The Uganda Registration Services Bureau -Operations. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.24.83Bn, only UGX.24.51Bn was spent by the entity resulting in an unspent balance of UGX.0.32Bn representing an absorption level of 98.7%. As a result, I noted that all the four (4) quantified outputs worth UGX.20.2Bn were partially implemented. \uf0b7 I assessed the implementation of URSB\u2019s mandate and noted that the Bureau was experiencing challenges in storage space on the servers to support the entity\u2019s IT systems, affecting service delivery. Whereas the Bureau requires a storage size of 69 terabytes, only nine terabytes were available for allocation. It was further revealed that the available space is approximated to only serve until June 2023, given the current demand for storage space, after which the Bureau will be out of space. \uf0b7 I reviewed the operations of the National Marriage Registration System and noted several changes affecting service delivery. These included; Clients can only make payments through the bank, the filling of civil marriage returns by the Chief Administrative Officers is not enabled, the system doesnot provide alerts or real-time updates of an application for marriage to intending couples, hence making the follow up of any progress difficult. In addition,"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 391, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "374", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 391, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "the replacement of lost certificates is not catered for in the system, and the system allows filing of marriages from ungazetted churches. \uf0b7 A trend analysis of the Bureau\u2019s domestic arrears position for the past three years showed that arrears increased by 335% from UGX.1.47Bn in 2019/2020 to UGX.6.38Bn in 2021/2022. No budgetary provision was made to settle domestic arrears totalling UGX.4,516,077,833 in the year under audit. \uf0b7 I reviewed the management of IT investments and noted that the entity receives insufficient funds to maintain IT hardware. In addition, the Bureau has no maintenance plan for IT systems, and routine maintenance of systems is not carried out. Instead, the Bureau relies on corrective maintenance of IT systems and equipment in response to user requests or when systems break down. \uf0b7 A review of the Board of survey reports and the assets register revealed that 301 IT equipment had been used for periods exceeding ten (10) years and are due for disposal.", null], ["17.", "The Ministry of Internal Affairs. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.67.55, UGX.67.08Bn was spent by the entity resulting in an unutilised warrant of UGX.0.48Bn representing an absorption level of 99.3%. As a result, I noted that out of the twenty-three (23) planned outputs worth UGX.26.77Bn assessed; eight (8) outputs were fully implemented, while fifteen (15) outputs were partially implemented. \uf0b7 I noted a 97% increase in the number of reported incidents of trafficking in persons from 214 in the year 2021 to 421 in the year 2022. In addition, only 78% of the victims are rescued and freed. The increase poses a security threat to the citizens and increases public outcry. \uf0b7 The Ministry does not maintain a centralised database with statistics and detailed information relating to trafficking in persons despite receiving a donation of the software from the IOM. This makes it difficult to design interventions, plan for victims\u2019 support and link trafficking cases across different regions of the country. \uf0b7 There are currently no reception shelters for accommodating the victims of trafficking in persons in the country, which renders the reintegration process difficult for returning victims and may reduce the chances of registering success in prosecuting trafficking in persons \uf0b7 I reviewed IT systems management; the Ministry\u2019s ICT governance had several shortfalls. For instance, there were no structures to oversee ICT implementation, no approved IT staff structure, and no IT risk management framework and business continuity policy."], ["18.", "NGO Bureau Opinion Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.5Bn, only UGX.4.85Bn was received, representing a performance of 97% of the target. All funds received were fully absorbed. \uf0b7 I assessed the implementation of the Bureau\u2019s ten (10) outputs and noted that; five (5) were fully implemented, three (3) were partially implemented, and two (2) were not implemented at all. \uf0b7 I reviewed the Bureau\u2019s salary payments and noted that PAYE taxes amounting to UGX.255,190,100 were deducted from employee emoluments but were not remitted to URA."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 392, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "the replacement of lost certificates is not catered for in the system, and the system allows filing of marriages from ungazetted churches. \uf0b7 A trend analysis of the Bureau\u2019s domestic arrears position for the past three years showed that arrears increased by 335% from UGX.1.47Bn in 2019/2020 to UGX.6.38Bn in 2021/2022. No budgetary provision was made to settle domestic arrears totalling UGX.4,516,077,833 in the year under audit. \uf0b7 I reviewed the management of IT investments and noted that the entity receives insufficient funds to maintain IT hardware. In addition, the Bureau has no maintenance plan for IT systems, and routine maintenance of systems is not carried out. Instead, the Bureau relies on corrective maintenance of IT systems and equipment in response to user requests or when systems break down. \uf0b7 A review of the Board of survey reports and the assets register revealed that 301 IT equipment had been used for periods exceeding ten (10) years and are due for disposal.", null], ["17.", "The Ministry of Internal Affairs. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.67.55, UGX.67.08Bn was spent by the entity resulting in an unutilised warrant of UGX.0.48Bn representing an absorption level of 99.3%. As a result, I noted that out of the twenty-three (23) planned outputs worth UGX.26.77Bn assessed; eight (8) outputs were fully implemented, while fifteen (15) outputs were partially implemented. \uf0b7 I noted a 97% increase in the number of reported incidents of trafficking in persons from 214 in the year 2021 to 421 in the year 2022. In addition, only 78% of the victims are rescued and freed. The increase poses a security threat to the citizens and increases public outcry. \uf0b7 The Ministry does not maintain a centralised database with statistics and detailed information relating to trafficking in persons despite receiving a donation of the software from the IOM. This makes it difficult to design interventions, plan for victims\u2019 support and link trafficking cases across different regions of the country. \uf0b7 There are currently no reception shelters for accommodating the victims of trafficking in persons in the country, which renders the reintegration process difficult for returning victims and may reduce the chances of registering success in prosecuting trafficking in persons \uf0b7 I reviewed IT systems management; the Ministry\u2019s ICT governance had several shortfalls. For instance, there were no structures to oversee ICT implementation, no approved IT staff structure, and no IT risk management framework and business continuity policy."], ["18.", "NGO Bureau Opinion Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.5Bn, only UGX.4.85Bn was received, representing a performance of 97% of the target. All funds received were fully absorbed. \uf0b7 I assessed the implementation of the Bureau\u2019s ten (10) outputs and noted that; five (5) were fully implemented, three (3) were partially implemented, and two (2) were not implemented at all. \uf0b7 I reviewed the Bureau\u2019s salary payments and noted that PAYE taxes amounting to UGX.255,190,100 were deducted from employee emoluments but were not remitted to URA."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 392, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "375", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 392, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I observed that the NGO Bureau did not have a fully constituted and operational board of directors to oversee the operations of the Bureau during the year under review.", null], ["19.", "Uganda Police Force. Opinion Unqualified", "\uf0b7 UPF budgeted to collect NTR of UGX.24.50Bn but realised a total of UGX.33.01Bn representing a performance of 135% of the target. \uf0b7 Out of the total budgeted GoU receipts for the financial year of UGX.980.67Bn, UGX.977.63Bn (99.9%) was collected and fully utilised during the year. I sampled sixteen (16) outputs worth UGX.673.89Bn for assessment and noted that seven (7) outputs worth UGX.168.09Bn were fully implemented, while nine (9) outputs worth 245.97Bn were partially implemented. \uf0b7 A total of UGX.3.05Bn was diverted from activities for which they were budgeted and spent on the settlement of arrears. \uf0b7 I assessed the performance of the police Canine unit and noted that; the police dogs are concentrated in the Kampala region despite statistics indicating a significant number of crimes reported in rural areas. \uf0b7 I noted that the dogs\u2019 medical requirements are not sufficiently addressed due to an insufficient number of veterinary staff, insufficient transportation facilities and poor housing for the dogs. \uf0b7 I assessed the performance of the forensics unit and noted that the unit does not have a Laboratory Information Management System and an automated exhibit tracking system. Analysis shows that there was an increase in the backlog of cases in the Forensic unit. \uf0b7 I observed overcrowding at the UPF\u2019s enrolment and distribution centre for Certificates of Good Conduct. This was attributed to the increased demand for the certificates. For instance, the number of certificates issued increased by 170% from 31,671 in 2020 to 85,664 in 2021. There is need to establish more enrolment centres and decentralise the operations. \uf0b7 I reviewed the performance of investigation by the CID and noted that only 56% of cases were investigated and concluded, leaving a backlog of 316,667 cases. This was partly attributed to low levels of automation in the investigation process, limited technical and financial support, and human resource challenges such as insufficient training. \uf0b7 I reviewed the performance of the Express Penalty Scheme and noted an increasing trend of unpaid tickets for fines issued over three (3) years. The analysis revealed that out of the 1.77 million tickets issued in the last three financial years, 700,000 tickets worth UGX.94Bn were still unpaid at the time of audit. This was attributed to weaknesses in the enforcement of payment of traffic fines. Some offenders are untraceable, with no permanent addresses; others are foreigners, and yet there is no policy on enforcement procedures, especially for such defaulters."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 393, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I observed that the NGO Bureau did not have a fully constituted and operational board of directors to oversee the operations of the Bureau during the year under review.", null], ["19.", "Uganda Police Force. Opinion Unqualified", "\uf0b7 UPF budgeted to collect NTR of UGX.24.50Bn but realised a total of UGX.33.01Bn representing a performance of 135% of the target. \uf0b7 Out of the total budgeted GoU receipts for the financial year of UGX.980.67Bn, UGX.977.63Bn (99.9%) was collected and fully utilised during the year. I sampled sixteen (16) outputs worth UGX.673.89Bn for assessment and noted that seven (7) outputs worth UGX.168.09Bn were fully implemented, while nine (9) outputs worth 245.97Bn were partially implemented. \uf0b7 A total of UGX.3.05Bn was diverted from activities for which they were budgeted and spent on the settlement of arrears. \uf0b7 I assessed the performance of the police Canine unit and noted that; the police dogs are concentrated in the Kampala region despite statistics indicating a significant number of crimes reported in rural areas. \uf0b7 I noted that the dogs\u2019 medical requirements are not sufficiently addressed due to an insufficient number of veterinary staff, insufficient transportation facilities and poor housing for the dogs. \uf0b7 I assessed the performance of the forensics unit and noted that the unit does not have a Laboratory Information Management System and an automated exhibit tracking system. Analysis shows that there was an increase in the backlog of cases in the Forensic unit. \uf0b7 I observed overcrowding at the UPF\u2019s enrolment and distribution centre for Certificates of Good Conduct. This was attributed to the increased demand for the certificates. For instance, the number of certificates issued increased by 170% from 31,671 in 2020 to 85,664 in 2021. There is need to establish more enrolment centres and decentralise the operations. \uf0b7 I reviewed the performance of investigation by the CID and noted that only 56% of cases were investigated and concluded, leaving a backlog of 316,667 cases. This was partly attributed to low levels of automation in the investigation process, limited technical and financial support, and human resource challenges such as insufficient training. \uf0b7 I reviewed the performance of the Express Penalty Scheme and noted an increasing trend of unpaid tickets for fines issued over three (3) years. The analysis revealed that out of the 1.77 million tickets issued in the last three financial years, 700,000 tickets worth UGX.94Bn were still unpaid at the time of audit. This was attributed to weaknesses in the enforcement of payment of traffic fines. Some offenders are untraceable, with no permanent addresses; others are foreigners, and yet there is no policy on enforcement procedures, especially for such defaulters."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 393, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "376", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 393, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 There was a fire outbreak at Uganda Police\u2019s Garment Factory in Lugogo along Jinja Road, which damaged both equipment and materials, causing an estimated loss of UGX.1.95Bn. An investigation into the cause and extent of the fire's damage is yet to be concluded. \uf0b7 I reviewed public land management and noted that UPF land at Kabalagala, Nakawa and Pallisa is encumbered, which poses a risk of loss of land. A number of land parcels owned by UPF are not titled. \uf0b7 There is unclear ownership of Police land in Naguru arising from a claim for the same land by M/s Oscar Industries Ltd. \uf0b7 Whereas the Government leased land to UNAFRI for setting up their operations, the agency has since failed to develop the land and has subleased the land to Yuasa and Future group car bonds while the structures are being rented out to individuals for revenue. \uf0b7 I noted deficiencies in the ICT Governance structures. The ICT department is understaffed, and there is no IT risk management framework, risk register and business continuity plan. \uf0b7 I noted that UPF does not adequately budget for liabilities arising from compensations and court awards. There were delays in the settlement of court awards, with some not settled for over 10 years. UPF does not maintain a comprehensive and detailed register of all cases for compensation and court awards.", null], ["20.", "National Identification and Registration Authority (NIRA). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.62.62Bn, only UGX.57.27Bn was spent by NIRA resulting in an unspent balance of UGX.5.34Bn representing an absorption level of 91.46%. \uf0b7 Out of the budgeted funds of UGX.75.02Bn, only UGX.62.62Bn was warranted, resulting in a shortfall of UGX12.4Bn, which represents 16.5% of the approved budget. \uf0b7 Out of the total approved NTR estimates of UGX.15Bn, only UGX5.3Bn was collected, representing a performance of only 35%. \uf0b7 I sampled ten (10) outputs that had been fully quantified worth UGX.22Bn and noted that two outputs worth UGX.3.1Bn were fully implemented, and seven outputs worth UGX.18.9Bn were partially implemented. \uf0b7 I reviewed the progress of enrolment and registration of citizens and noted that approximately 4.3 million Ugandans are still unregistered, and 419,055 have applied, but their applications are still under data processing. It takes an average of 21 days to process an application instead of the expected seven days if NIRA is working efficiently, indicating delays in the process. \uf0b7 I noted that about 1.6 million cards were printed but not issued, and 1.5M of these have been unissued for a period exceeding six months. In addition, about 1.3 million applications were rejected for inaccurate data and errors that need rectification, but NIRA has not notified these clients."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 394, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 There was a fire outbreak at Uganda Police\u2019s Garment Factory in Lugogo along Jinja Road, which damaged both equipment and materials, causing an estimated loss of UGX.1.95Bn. An investigation into the cause and extent of the fire's damage is yet to be concluded. \uf0b7 I reviewed public land management and noted that UPF land at Kabalagala, Nakawa and Pallisa is encumbered, which poses a risk of loss of land. A number of land parcels owned by UPF are not titled. \uf0b7 There is unclear ownership of Police land in Naguru arising from a claim for the same land by M/s Oscar Industries Ltd. \uf0b7 Whereas the Government leased land to UNAFRI for setting up their operations, the agency has since failed to develop the land and has subleased the land to Yuasa and Future group car bonds while the structures are being rented out to individuals for revenue. \uf0b7 I noted deficiencies in the ICT Governance structures. The ICT department is understaffed, and there is no IT risk management framework, risk register and business continuity plan. \uf0b7 I noted that UPF does not adequately budget for liabilities arising from compensations and court awards. There were delays in the settlement of court awards, with some not settled for over 10 years. UPF does not maintain a comprehensive and detailed register of all cases for compensation and court awards.", null], ["20.", "National Identification and Registration Authority (NIRA). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.62.62Bn, only UGX.57.27Bn was spent by NIRA resulting in an unspent balance of UGX.5.34Bn representing an absorption level of 91.46%. \uf0b7 Out of the budgeted funds of UGX.75.02Bn, only UGX.62.62Bn was warranted, resulting in a shortfall of UGX12.4Bn, which represents 16.5% of the approved budget. \uf0b7 Out of the total approved NTR estimates of UGX.15Bn, only UGX5.3Bn was collected, representing a performance of only 35%. \uf0b7 I sampled ten (10) outputs that had been fully quantified worth UGX.22Bn and noted that two outputs worth UGX.3.1Bn were fully implemented, and seven outputs worth UGX.18.9Bn were partially implemented. \uf0b7 I reviewed the progress of enrolment and registration of citizens and noted that approximately 4.3 million Ugandans are still unregistered, and 419,055 have applied, but their applications are still under data processing. It takes an average of 21 days to process an application instead of the expected seven days if NIRA is working efficiently, indicating delays in the process. \uf0b7 I noted that about 1.6 million cards were printed but not issued, and 1.5M of these have been unissued for a period exceeding six months. In addition, about 1.3 million applications were rejected for inaccurate data and errors that need rectification, but NIRA has not notified these clients."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 394, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Under the JLOS SWAP project, MoLG planned to print 100,000 copies of the local council register and to undertake training of Local Council I, II, and III Courts in 30 Local Governments. Only 48,000 copies out of the 100,000 copies were printed, while training was only 53% (7,980) of the target number of training were conducted. \uf0b7 I noted a misalignment in the construction of prisons. Whereas the JLOS SWAP project provides funding for the construction of prison wards, there is no concurrent funding for the construction of staff quarters, even when prisons cannot operate without staff. \uf0b7 I noted cumulative and persistent underfunding of the project. Over a period of three (3) years, the total approved budget has been UGX.337Bn however, UGX.219Bn has been availed, resulting in a shortfall of UGX.118Bn. \uf0b7 I further noted that of the availed UGX.219Bn in the last three financial years, the entities have failed to absorb UGX.43Bn. Under absorption affects the timely delivery of services. \uf0b7 I noted that the project does not have a detailed risk assessment policy, risk-management guidelines and risk register as required under the Treasury Instructions. As a result, all project-specific risks may not be assessed in time, and robust risk management and mitigation measures implemented. In addition, risk management procedures may not be well coordinated and consistently applied across all of the JLOS SWAP implementing entities. \uf0b7 I noted delays in completing construction projects in eight (8) implementing entities. The Accounting Officers attributed the delays to late or partial release of funds, failure to complete procurement processes on time and disruptions due to the Covid pandemic in some cases.", "None"], "type": "table"}}, {"content": "377", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 394, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that there were challenges with the registration of minors, including registration of births outside of homes. The challenges were; the capture of incorrect and incomplete information and cultural practices of not naming children immediately at birth", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I observed that there was no harmonization and interface of NIRA systems with other government agencies and enterprises.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted congestion at registration and card issuance centres especially in the Kampala metropolitan area, with over 41% of total issued cards being issued within this area.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted challenges in customer service management, such as lack of dedicated staff to handle customer complaints, staff deployed in the call centre not being trained in customer service, and lack of a manual or automated register of complaints received from walk-ins to enable their tracking up to their resolution, no dedicated staff to handle online platforms and no support offered for clients who seek clarification during weekends and on days when there are national events at Kololo airstrip.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- There were weaknesses noted in the management of the joint venture arrangement with USPC, including; failure to issue call-off orders for blank cards, delays in implementing and installing new systems under the joint venture and irregular pricing of supplies and services under the joint venture.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, among others which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted a number of governance issues related to the management of ICT investments, including understaffing of the ICT department, no approved IT risk management framework/policy at the entity, no risk register, and no approved business continuity plan and disaster recovery in place.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I assessed the road map for the Mass Registration and Mass Renewal of National IDs and noted that there was no clear implementation strategy on when the new IDs are to be rolled out during the mass renewal and mass registration, major contracts for supplying the blank cards, IT systems, equipment and staff to manage the exercise were yet to be rolled out.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted Non-Compliance aspects in the acquisition of ICT solutions and equipment, such as the development of a website with online services without clearance from NITA-U, an online booking system and website developed without business cases, an online booking system not being utilized by the entity and some modules not being used by the entity such as the alien registration, verification of Payment Registration Numbers (PRNs) and ID renewal modules under the NSIS, the electronic data storage for Human Resource Management Information System and the registration module for CRIMS.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- I observed that 85 IT systems or hardware equipment had exceeded the recommended five years of useful life and were due for disposal.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n378", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 395, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", null], ["21.", "Amnesty Commission Opinion Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.3.3Bn, only UGX.3.01Bn was received, representing a performance of 93% of the target. All funds received were fully absorbed. \uf0b7 I assessed the implementation of the Commission\u2019s four outputs and noted that; one (1) output was fully implemented, while three (3) were partially implemented. \uf0b7 I reviewed the entity\u2019s payments and noted that UGX.81,898,396 related to prior year invoices that were not declared as arrears in the financial statements for the year ended 30th June 2021 and thus not budgeted to be paid in the year under audit."], ["", "SECURITY SECTOR", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 396, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", null], ["21.", "Amnesty Commission Opinion Unqualified", "\uf0b7 Out of the budgeted revenue of UGX.3.3Bn, only UGX.3.01Bn was received, representing a performance of 93% of the target. All funds received were fully absorbed. \uf0b7 I assessed the implementation of the Commission\u2019s four outputs and noted that; one (1) output was fully implemented, while three (3) were partially implemented. \uf0b7 I reviewed the entity\u2019s payments and noted that UGX.81,898,396 related to prior year invoices that were not declared as arrears in the financial statements for the year ended 30th June 2021 and thus not budgeted to be paid in the year under audit."], ["", "SECURITY SECTOR", ""], ["1.", "Ministry of Kampala Capital City and Metropolitan Affairs (MKCC&MA) Opinion Unqualified", "\uf0b7 The Ministry had a budget of UGX4.5bn which was all warranted. Out of this UGX.4.16Bn was utilized representing an absorption level of 92%. The un-utilized funds UGX.34Bn were meant for recruitment of staff. \uf0b7 I noted that that the entity did not provide performance indicators in the work plans and as a result it was not possible to assess the extent to which planned activities were implemented. \uf0b7 The Ministry had challenges of office space and significant staffing gaps. During the year the ministry was only housed by the Office of the president. \uf0b7 In regard to staffing, out of the approved staff establishment of 50 employees, 23 positions were filled leaving 27 vacancies unfilled representing a staffing gap of 54%."], ["2.", "National Enterprise Corporation (NEC) Agro SMSC LTD Opinion Unqualified", "\uf0b7 NEC AGRO SMC LTD had an operating margin of 7.4% which is below the 15% recommended threshold. This performance was also below the 8.3% realized in the previous year 2020/21. \uf0b7 For the year under review, NEC Agro SMC LTD posted a return on assets of 19% down from 21.6% posted in the previous year, representing a reduction in ROA of 12%. \uf0b7 I noted that the company had a current ratio of 10.7 for the year under review which was above the desirable ratio of 1.5. This implies that the company is not facing liquidity problems. I further noted that the current ratio for the year increased by 51% from a ratio of 7.1 recorded in the previous year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 396, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "379", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 396, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that despite the company making a profit of UGX.1,638,416,786 in the year under review and UGX.1,470,968,482 in the previous financial year, the company did not propose any dividend pay-out as a form of return on Government investment. I further noted that the Company has not paid any dividends to Government for the previous years.", null], ["3.", "Kiira Motors Corporation. Opinion Unqualified", "\uf0b7 KMC had an approved budget of UGX.218,200,839,000 which was all availed during the year. Out of this, the entity absorbed UGX.65,215,742,112 which was only 30% of the funds availed. This affected the implementation of planned activities (all the three outputs planned for the year were partially implemented). \uf0b7 The entity had an un-recovered long outstanding receivable of UGX.8,489,374,688 from Makerere University which remained outstanding for more than eight years. \uf0b7 The entity bought 518 hectares of land without notifying Uganda Land Commission and without obtaining approval for purpose of the land from the Uganda land Commission which contravened Section 49 (b) of the Land Act. I further observed that part of this land had encumbrances in form of squatters. \uf0b7 KMC does not have adequate ICT business continuity and disaster recovery measures in the event of ICT systems failure and disruptions."], ["4.", "Presidential Initiative on Banana Industrial Development (PIBID). 2020/2021 Opinion Disclaimer", "\uf0b7 Whereas a Trial Balance was presented in the financial statements as the basis for the account balances disclosed, I noted that the ledgers required to show the build-up of figures in the Trial Balance were incomplete. I further noted that the expenditure ledgers for Government subvention funds were inconsistent with the ones used to record expenditure of revenue from sales. I was therefore unable to confirm the correctness of the build-up of the figures in the Trial Balance, which was the basis for preparation and presentation of the financial statements. \uf0b7 I reviewed the statement of cash flows and noted figures in several account areas totalling to UGX.11Bn that were inconsistent with the statement of financial performance and were not supported with ledgers. I could not carry out reconciliations between the figures in the Statement of Financial Performance and those in the statement of cash flows due lack of proper underlying records. As a result, I could not verify the accuracy of the figures reported in the statement of cash flows and the statement of financial performance. \uf0b7 A review of the summary of Budget Performance and the Statement of Appropriation Account (Based on Nature of Expenditure) indicates that the company spent UGX.1.213Bn on fixed assets during the financial year. However, a review of the additions in the schedule of fixed assets, indicated that UGX.2.025Bn was spent on asset additions during the year. This led to a discrepancy of UGX.812Mn between the summary of budget performance and the statement of appropriation, and the fixed asset schedule amount in respect of asset additions. I was not provided with ledgers to enable reconciliations of the amounts. These inconsistencies cast doubt on the accuracy of the information presented concerning the expenditure on fixed assets. \uf0b7 I reviewed the NTR estimates, revenue sources, and rates charged at the entity level for the financial year 2020/2021 and noted that out of the UGX.2.757Bn budgeted to be collected in the year under review, only UGX.0.295Bn was collected during the year representing 11% of the budget. Such a performance on NTR collection"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 397, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that despite the company making a profit of UGX.1,638,416,786 in the year under review and UGX.1,470,968,482 in the previous financial year, the company did not propose any dividend pay-out as a form of return on Government investment. I further noted that the Company has not paid any dividends to Government for the previous years.", null], ["3.", "Kiira Motors Corporation. Opinion Unqualified", "\uf0b7 KMC had an approved budget of UGX.218,200,839,000 which was all availed during the year. Out of this, the entity absorbed UGX.65,215,742,112 which was only 30% of the funds availed. This affected the implementation of planned activities (all the three outputs planned for the year were partially implemented). \uf0b7 The entity had an un-recovered long outstanding receivable of UGX.8,489,374,688 from Makerere University which remained outstanding for more than eight years. \uf0b7 The entity bought 518 hectares of land without notifying Uganda Land Commission and without obtaining approval for purpose of the land from the Uganda land Commission which contravened Section 49 (b) of the Land Act. I further observed that part of this land had encumbrances in form of squatters. \uf0b7 KMC does not have adequate ICT business continuity and disaster recovery measures in the event of ICT systems failure and disruptions."], ["4.", "Presidential Initiative on Banana Industrial Development (PIBID). 2020/2021 Opinion Disclaimer", "\uf0b7 Whereas a Trial Balance was presented in the financial statements as the basis for the account balances disclosed, I noted that the ledgers required to show the build-up of figures in the Trial Balance were incomplete. I further noted that the expenditure ledgers for Government subvention funds were inconsistent with the ones used to record expenditure of revenue from sales. I was therefore unable to confirm the correctness of the build-up of the figures in the Trial Balance, which was the basis for preparation and presentation of the financial statements. \uf0b7 I reviewed the statement of cash flows and noted figures in several account areas totalling to UGX.11Bn that were inconsistent with the statement of financial performance and were not supported with ledgers. I could not carry out reconciliations between the figures in the Statement of Financial Performance and those in the statement of cash flows due lack of proper underlying records. As a result, I could not verify the accuracy of the figures reported in the statement of cash flows and the statement of financial performance. \uf0b7 A review of the summary of Budget Performance and the Statement of Appropriation Account (Based on Nature of Expenditure) indicates that the company spent UGX.1.213Bn on fixed assets during the financial year. However, a review of the additions in the schedule of fixed assets, indicated that UGX.2.025Bn was spent on asset additions during the year. This led to a discrepancy of UGX.812Mn between the summary of budget performance and the statement of appropriation, and the fixed asset schedule amount in respect of asset additions. I was not provided with ledgers to enable reconciliations of the amounts. These inconsistencies cast doubt on the accuracy of the information presented concerning the expenditure on fixed assets. \uf0b7 I reviewed the NTR estimates, revenue sources, and rates charged at the entity level for the financial year 2020/2021 and noted that out of the UGX.2.757Bn budgeted to be collected in the year under review, only UGX.0.295Bn was collected during the year representing 11% of the budget. Such a performance on NTR collection"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 397, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "380", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 397, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "implies a significant failure of revenue collection strategies employed by the institution which may impact its sustainability. \uf0b7 It was further allocated supplementary funding of UGX.527.8Mn for the PRESIDE research project, of which UGX.343.9Mn was received during the financial year and the balance received shortly after the close the financial year as a result, out of the 23 outputs assessed, 14 outputs representing 61% were fully implemented and 6 outputs representing 26% were partially implemented and 3 outputs representing 13% were not implemented. Failure tp fully implement planned activities may lead to inability to attain the intended project objectives. \uf0b7 PBID has a secondary processing plant, which turns matooke chips into matooke flour with a capacity of 1 tonne per hour. During the audit, I was not provided with details of output during the period, but my anaysis of revenue reported during the year shows only UGX.295Mn was attained against a budget of UGX.2.757Bn. This implies the plant is grossly under utilised. \uf0b7 Of the UGX.295Mn that was reported as collections from operations, only UGX.99Mn was banked. Out of the unbanked revenue of UGX.196Mn, only UGX.153.9Mn was accounted for in form of cash payments leaving a balance of UGX.42Mn unaccounted for. There is a risk that this amount was not put to proper use. \uf0b7 PIBID lacked land titles for its land at Sanga (approximately 50 acres) and land located at Kyamuhanga (approximately 4 acres) exposing the land to the risk of encroachment and land grabbing. \uf0b7 PIBID does not have an approved salary structure on which it pays individual staff. It should be noted that this issue has been re-occurring and Management has not taken action. \uf0b7 Contracts totalling UGX.1.228Bn were signed by the entity without the approval of the Solicitor General contrary to Article 119 of the Constitution of the Republic of Uganda 1995 (as amended). This exposes government to risks of unfavaourable contractual terms and potential loss.", null], ["5.", "Uganda National Council for Science and Technology (UNCST) Opinion Unqualified", "\uf0b7 I reviewed the approved budget for the financial year 2021/2022 and noted that the entity had a revenue budget of UGX.43.14Bn during the year under review. By the end of the year only UGX.29.10Bn had been realized, representing a performance of 32.9% of the target \uf0b7 I noted that the entity only had a budget of UGX5.5bn for land purchase during the period under review, but went ahead and spent UGX.8.5bn resulting in an irregular over payment of UGX.3bn. \uf0b7 The Uganda Land Commission was not involved in the procurement of the land since the entity did not obtain any approvals from ULC as required. Similarly, the title of the land was not transferred to the names of ULC by Management as required by the land Act. \uf0b7 Out of the approved staff structure of 70 positions, 55 were filled leaving 15 positions unfilled."], ["6.", "National Enterprise Corporation (NEC) Farm Katonga. Opinion", "\uf0b7 I noted that the Company has an operating margin of 7.1%, which is below 15% which is generally recommended. The current year operating ratio however is 5.9% above the ratio of the previous year 2020/2021."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 398, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "implies a significant failure of revenue collection strategies employed by the institution which may impact its sustainability. \uf0b7 It was further allocated supplementary funding of UGX.527.8Mn for the PRESIDE research project, of which UGX.343.9Mn was received during the financial year and the balance received shortly after the close the financial year as a result, out of the 23 outputs assessed, 14 outputs representing 61% were fully implemented and 6 outputs representing 26% were partially implemented and 3 outputs representing 13% were not implemented. Failure tp fully implement planned activities may lead to inability to attain the intended project objectives. \uf0b7 PBID has a secondary processing plant, which turns matooke chips into matooke flour with a capacity of 1 tonne per hour. During the audit, I was not provided with details of output during the period, but my anaysis of revenue reported during the year shows only UGX.295Mn was attained against a budget of UGX.2.757Bn. This implies the plant is grossly under utilised. \uf0b7 Of the UGX.295Mn that was reported as collections from operations, only UGX.99Mn was banked. Out of the unbanked revenue of UGX.196Mn, only UGX.153.9Mn was accounted for in form of cash payments leaving a balance of UGX.42Mn unaccounted for. There is a risk that this amount was not put to proper use. \uf0b7 PIBID lacked land titles for its land at Sanga (approximately 50 acres) and land located at Kyamuhanga (approximately 4 acres) exposing the land to the risk of encroachment and land grabbing. \uf0b7 PIBID does not have an approved salary structure on which it pays individual staff. It should be noted that this issue has been re-occurring and Management has not taken action. \uf0b7 Contracts totalling UGX.1.228Bn were signed by the entity without the approval of the Solicitor General contrary to Article 119 of the Constitution of the Republic of Uganda 1995 (as amended). This exposes government to risks of unfavaourable contractual terms and potential loss.", null], ["5.", "Uganda National Council for Science and Technology (UNCST) Opinion Unqualified", "\uf0b7 I reviewed the approved budget for the financial year 2021/2022 and noted that the entity had a revenue budget of UGX.43.14Bn during the year under review. By the end of the year only UGX.29.10Bn had been realized, representing a performance of 32.9% of the target \uf0b7 I noted that the entity only had a budget of UGX5.5bn for land purchase during the period under review, but went ahead and spent UGX.8.5bn resulting in an irregular over payment of UGX.3bn. \uf0b7 The Uganda Land Commission was not involved in the procurement of the land since the entity did not obtain any approvals from ULC as required. Similarly, the title of the land was not transferred to the names of ULC by Management as required by the land Act. \uf0b7 Out of the approved staff structure of 70 positions, 55 were filled leaving 15 positions unfilled."], ["6.", "National Enterprise Corporation (NEC) Farm Katonga. Opinion", "\uf0b7 I noted that the Company has an operating margin of 7.1%, which is below 15% which is generally recommended. The current year operating ratio however is 5.9% above the ratio of the previous year 2020/2021."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 398, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "381", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 398, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 I noted that the entity made profits of UGX. 253,263,582 after tax in the year under review up from UGX.32,789,541 realized in the previous year representing a rise in profits of 672.4%. Despite the performance, the entity still had negative retained earnings of UGX. 1,558,748,753 as at the end of the financial year. \uf0b7 Return on Assets; Although the return on assets for the entity increased to 2.6% from 0.4% recorded in the previous year, the return was still very low."], ["7.", "National Enterprise Corporation (NEC) Headquarter Opinion Unqualified", "\uf0b7 I noted that the National Enterprise Corporation had not fully automated its financial production and reporting processes. Financial Statements were still being produced in a manual form. \uf0b7 I noted that out of the 26 staffs the entity has twenty-two (22) staffs only leaving a balance of four (4) positions unfilled. The four unfilled positions included key positions such as the Chief Accountant."], ["8.", "National Enterprise Corporation (NEC) Luwero Industries Limited. Opinion Unqualified", "\uf0b7 Included in the statement of financial position is a long-term outstanding trade debtors total of UGX.4,319,714,000 expected from NEC Uzima being an advance for acquisition and installation of a new watering line. However, I was not availed a plan of recovery or any initiatives taken by management to recover the funds. \uf0b7 I noted that the company had a current ratio of 20.3 for the year under review which was above the desirable ratio of 1.5. I further noted that the current ratio for the year increased by 71% from a ratio of 11.9 recorded in the previous year. \uf0b7 I noted that despite the company making a profit of UGX.7.882BN in the current year and UGX.3.682BN in the previous financial year, the company did not propose any dividend pay-outs as a form of return on Government investment. I further noted that the Enterprise/Company has not paid any dividends to government for the previous years."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 I noted that the entity made profits of UGX. 253,263,582 after tax in the year under review up from UGX.32,789,541 realized in the previous year representing a rise in profits of 672.4%. Despite the performance, the entity still had negative retained earnings of UGX. 1,558,748,753 as at the end of the financial year. \uf0b7 Return on Assets; Although the return on assets for the entity increased to 2.6% from 0.4% recorded in the previous year, the return was still very low."], ["7.", "National Enterprise Corporation (NEC) Headquarter Opinion Unqualified", "\uf0b7 I noted that the National Enterprise Corporation had not fully automated its financial production and reporting processes. Financial Statements were still being produced in a manual form. \uf0b7 I noted that out of the 26 staffs the entity has twenty-two (22) staffs only leaving a balance of four (4) positions unfilled. The four unfilled positions included key positions such as the Chief Accountant."], ["8.", "National Enterprise Corporation (NEC) Luwero Industries Limited. Opinion Unqualified", "\uf0b7 Included in the statement of financial position is a long-term outstanding trade debtors total of UGX.4,319,714,000 expected from NEC Uzima being an advance for acquisition and installation of a new watering line. However, I was not availed a plan of recovery or any initiatives taken by management to recover the funds. \uf0b7 I noted that the company had a current ratio of 20.3 for the year under review which was above the desirable ratio of 1.5. I further noted that the current ratio for the year increased by 71% from a ratio of 11.9 recorded in the previous year. \uf0b7 I noted that despite the company making a profit of UGX.7.882BN in the current year and UGX.3.682BN in the previous financial year, the company did not propose any dividend pay-outs as a form of return on Government investment. I further noted that the Enterprise/Company has not paid any dividends to government for the previous years."], ["9.", "National Enterprise Corporation (NEC) Uzima Ltd Opinion Unqualified", "\uf0b7 The Company has an operating margin of 6.2% which is below 15% and below the 32% realized in the previous year 2020/21 \uf0b7 The company posted a return on assets of only 1.9% from 12.1% posted in the previous year, representing a reduction in ROA of 10% \uf0b7 The company had a debt ratio of 55% as at the end of the financial year. In comparison with the previous year, the debt ratio was 53.5% indicating a rise of 1.5% in the debt ratio over the one-year period. \uf0b7 I noted that despite the company making a profit of UGX.191 million during the year under review with a positive retained earnings totalling to UGX.103 million, the company did not propose any dividend pay-out as a form of return on Government investment"], ["10.", "National Enterprise Corporation - Construction, Works and Engineering Ltd 2020/21", "\uf0b7 The Company has an operating margin of 6.2% which is below 15% and below the 32% realized in the previous year 2020/21"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "382", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 399, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 The company posted a return on assets of only 1.9% from 12.1% posted in the previous year, representing a reduction in ROA of 10% \uf0b7 The company had a debt ratio of 55% as at the end of the financial year. In comparison with the previous year, the debt ratio was 53.5% indicating a rise of 1.5% in the debt ratio over the one-year period. \uf0b7 I noted that despite the company making a profit of UGX.191 million during the year under review with a positive retained earnings totalling to UGX.103 million, the company did not propose any dividend pay-out as a form of return on Government investment"], ["11.", "Uganda Air Cargo Corporation (UACC) Opinion Unqualified", "\uf0b7 The Corporation has long outstanding receivables amounting to UGX.21,530,187,266. Of this, over UGX.8,267,011,797 representing 38.4% has been outstanding for a period of more than five (5) years. \uf0b7 The Corporation continued to make losses posting a loss of UGX 9.04Bn in the current year. Similarly, the Corporation\u2019s liquidity and gearing position were below the desirable level which is an indicator that the Corporation is still not performing well financially. \uf0b7 The Corporation currently has no Board to oversee its operations after the old Board expired on 30th June 2022."], ["12.", "State House. Opinion Unqualified", "\uf0b7 I noted that the Entity planned to collect NTR of 0.12Bn however by the end of the year 0.24Bn had been realised. I further noted that the entity had a budget for GOU funds of UGX 653Bn which was all warranted and absorbed. \uf0b7 I assessed the implementation of a sample of fourteen (14) outputs with a total of forty-six (46) activities worth UGX.408.6Bn and noted that nine (9) outputs with nineteen (19) activities worth UGX.149.2Bn were fully implemented, while five (5) outputs with twenty-seven (27) activities worth UGX.259.4Bn were partially implemented. \uf0b7 I noted that State House had un-titled properties for eighteen 18 (State lodges) under its ownership. \uf0b7 A review of the Board of survey reports for the period ending June 2021, and the assets register revealed that various assorted ICT Equipment exceeded the recommended useful life and should have been disposed of which was not done. \uf0b7 The entity did not have an approved IT Risk Management Framework/Policy and Risk Register which affects the entity\u2019s ability to identify or detect IT related risks which can lead to failures of information systems."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 400, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 The company posted a return on assets of only 1.9% from 12.1% posted in the previous year, representing a reduction in ROA of 10% \uf0b7 The company had a debt ratio of 55% as at the end of the financial year. In comparison with the previous year, the debt ratio was 53.5% indicating a rise of 1.5% in the debt ratio over the one-year period. \uf0b7 I noted that despite the company making a profit of UGX.191 million during the year under review with a positive retained earnings totalling to UGX.103 million, the company did not propose any dividend pay-out as a form of return on Government investment"], ["11.", "Uganda Air Cargo Corporation (UACC) Opinion Unqualified", "\uf0b7 The Corporation has long outstanding receivables amounting to UGX.21,530,187,266. Of this, over UGX.8,267,011,797 representing 38.4% has been outstanding for a period of more than five (5) years. \uf0b7 The Corporation continued to make losses posting a loss of UGX 9.04Bn in the current year. Similarly, the Corporation\u2019s liquidity and gearing position were below the desirable level which is an indicator that the Corporation is still not performing well financially. \uf0b7 The Corporation currently has no Board to oversee its operations after the old Board expired on 30th June 2022."], ["12.", "State House. Opinion Unqualified", "\uf0b7 I noted that the Entity planned to collect NTR of 0.12Bn however by the end of the year 0.24Bn had been realised. I further noted that the entity had a budget for GOU funds of UGX 653Bn which was all warranted and absorbed. \uf0b7 I assessed the implementation of a sample of fourteen (14) outputs with a total of forty-six (46) activities worth UGX.408.6Bn and noted that nine (9) outputs with nineteen (19) activities worth UGX.149.2Bn were fully implemented, while five (5) outputs with twenty-seven (27) activities worth UGX.259.4Bn were partially implemented. \uf0b7 I noted that State House had un-titled properties for eighteen 18 (State lodges) under its ownership. \uf0b7 A review of the Board of survey reports for the period ending June 2021, and the assets register revealed that various assorted ICT Equipment exceeded the recommended useful life and should have been disposed of which was not done. \uf0b7 The entity did not have an approved IT Risk Management Framework/Policy and Risk Register which affects the entity\u2019s ability to identify or detect IT related risks which can lead to failures of information systems."], ["13.", "Office of the President Opinion Unqualified", "\uf0b7 I noted that the entity was supposed to receive UGX.559,045,484,390 out of which UGX.555,960,866,639 was warranted, resulting in a shortfall of UGX.3,084,617,751. The shortfall represents 0.55% of the approved budget. Out of the total warrants of UGX.555,960,866,639 received during the financial year UGX.554,639,945,166 was absorbed by the Entity resulting in an unspent balance of UGX.1,320,921,473 representing an absorption level of 99.9%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 400, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "383", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 400, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I sampled ten (10) outputs that had been fully quantified with a total of fifty-five (55) activities worth UGX.79.38Bn and noted that Four (4) outputs worth UGX.42.08Bn were fully implemented, five (5) outputs worth UGX.32.7Bn were partially implemented while one (1) output with two (2) activities worth 1.56Bn was not implemented at all. \uf0b7 I noted that 46 out of the 62 pieces of land owned by the entity did not have titles while titles for 10 Pieces of land measuring approximately 6.82589 hectares were not transferred into the names of the Uganda Land Commission. \uf0b7 I noted that at the end of the year the entity had outstanding domestic arrears of UGX.31.8Bn. \uf0b7 A review of the Entity\u2019s current staffing levels revealed that out of the total of 737 positions, 298 were filled leaving 439 positions vacant representing 40% staffing levels. \uf0b7 I noted shortcomings in the management of the entities ICT function which included failure to dispose of obsolete assets, Non-compliance with NITAU requirements among others.", null], ["14.", "Ministry of Defence and Veteran Affairs (MoDVA). Opinion Unqualified", "\uf0b7 The entity had an NTR estimate of UGX 0.70Bn and by the end of the year UGX. 1.2Bn had been collected representing a performance of 175% \uf0b7 The entity had a total budget of UGX.4,168,226,754,316 which was all warranted. Out of this, UGX. 4.167Tn was spent by the entity resulting in an unspent balance of UGX.1,236,047,040 representing an absorption level of 99.9%. \uf0b7 I was not able to confirm the extent to which planned activities were implemented since the work plans did not have KPIs to facilitate measurement of performance. \uf0b7 I noted that all land measuring approximately 7,562.072 hectares were not recorded in the entity land/assets register. I further noted that all land measuring approximately 7,562.0722 hectares were not recorded in the GFMIS fixed assets module of IFMS as required by the Treasury Instructions. \uf0b7 I noted that 20 pieces of land measuring approximately 12,534.378 hectares had encumbrances in the form of encroachment. In addition, 31 pieces of land measuring approximately 15,585.337 hectares did not have land titles. \uf0b7 The entity had domestic arrears amounting to UGX 314,062,612,228 as at 30th June 2022. \uf0b7 I reviewed the Management of ICT systems and noted shortcomings for example; 13 IT systems/equipment were procured at a cost of UGX. 0.872,786,264 without clearance from NITA-U, the entity signed contracts worth 0.711Bn without clearance from Attorney General, and 5 IT projects worth 0.872Bn were not implemented within the required timelines, lack of business continuity plan, lack of ICT steering committee among others. \uf0b7 I noted delayed completion of the UPDF National Referral Hospital at Lower Mbuya which resulted in delayed service delivery. \uf0b7 I noted delayed compensation of court awards where in some cases the ministry had taken more than five (5) years to effect compensations. In addition, the Ministry did not have a comprehensive register of court awards and compensations made and outstanding."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 401, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I sampled ten (10) outputs that had been fully quantified with a total of fifty-five (55) activities worth UGX.79.38Bn and noted that Four (4) outputs worth UGX.42.08Bn were fully implemented, five (5) outputs worth UGX.32.7Bn were partially implemented while one (1) output with two (2) activities worth 1.56Bn was not implemented at all. \uf0b7 I noted that 46 out of the 62 pieces of land owned by the entity did not have titles while titles for 10 Pieces of land measuring approximately 6.82589 hectares were not transferred into the names of the Uganda Land Commission. \uf0b7 I noted that at the end of the year the entity had outstanding domestic arrears of UGX.31.8Bn. \uf0b7 A review of the Entity\u2019s current staffing levels revealed that out of the total of 737 positions, 298 were filled leaving 439 positions vacant representing 40% staffing levels. \uf0b7 I noted shortcomings in the management of the entities ICT function which included failure to dispose of obsolete assets, Non-compliance with NITAU requirements among others.", null], ["14.", "Ministry of Defence and Veteran Affairs (MoDVA). Opinion Unqualified", "\uf0b7 The entity had an NTR estimate of UGX 0.70Bn and by the end of the year UGX. 1.2Bn had been collected representing a performance of 175% \uf0b7 The entity had a total budget of UGX.4,168,226,754,316 which was all warranted. Out of this, UGX. 4.167Tn was spent by the entity resulting in an unspent balance of UGX.1,236,047,040 representing an absorption level of 99.9%. \uf0b7 I was not able to confirm the extent to which planned activities were implemented since the work plans did not have KPIs to facilitate measurement of performance. \uf0b7 I noted that all land measuring approximately 7,562.072 hectares were not recorded in the entity land/assets register. I further noted that all land measuring approximately 7,562.0722 hectares were not recorded in the GFMIS fixed assets module of IFMS as required by the Treasury Instructions. \uf0b7 I noted that 20 pieces of land measuring approximately 12,534.378 hectares had encumbrances in the form of encroachment. In addition, 31 pieces of land measuring approximately 15,585.337 hectares did not have land titles. \uf0b7 The entity had domestic arrears amounting to UGX 314,062,612,228 as at 30th June 2022. \uf0b7 I reviewed the Management of ICT systems and noted shortcomings for example; 13 IT systems/equipment were procured at a cost of UGX. 0.872,786,264 without clearance from NITA-U, the entity signed contracts worth 0.711Bn without clearance from Attorney General, and 5 IT projects worth 0.872Bn were not implemented within the required timelines, lack of business continuity plan, lack of ICT steering committee among others. \uf0b7 I noted delayed completion of the UPDF National Referral Hospital at Lower Mbuya which resulted in delayed service delivery. \uf0b7 I noted delayed compensation of court awards where in some cases the ministry had taken more than five (5) years to effect compensations. In addition, the Ministry did not have a comprehensive register of court awards and compensations made and outstanding."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 401, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "384", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 401, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "PUBLIC SECTOR MANAGEMENT SECTOR", ""], ["1.", "Development Response to Displacement Impact Project(DRDIP) Opinion Unqualified", "\uf0b7 Out of the total warrants of UGX.245.88Bn received during the financial year, the project submitted invoices totalling UGX.237.83Bn resulting in un-utilised warrants of UGX.8.05Bn representing an absorption level of 96.72%. \uf0b7 I assessed the implementation of a sample of three (3) outputs that had been fully quantified with a total of eighteen (18) activities worth UGX.237.8Bn and noted that; One (1) output with seven (7) activities and expenditure worth UGX.13.799Bn were fully implemented. Two (2) outputs with eleven (11) activities worth UGX.224Bn were partially implemented. Out of the eleven (11) activities, the entity fully implemented seven (7) activities; two (2) activities were partially implemented, while three (3) activities remained unimplemented. \uf0b7 I noted that the project continued to cumulatively withdraw and disburse funds to the different subgroups in the implementing districts. This currently stands at UGX.536.62Bn. However, only UGX.363.19Bn (67.6%) has been utilised and accounted for. The balance of UGX.173.43Bn (32%) remained unutilised and on the bank accounts for the different subgroups. \uf0b7 I reviewed the project's performance against the results framework and observed that the project had achieved year four performance targets for nineteen (19) of the twenty-six (26) performance indicators representing 95%. However, seven (7) performance indicators in the project year three targets were not achieved. \uf0b7 I noted that the implementing partners lacked tangible achievement in implementing their target activities in component 2 across all the districts due to the late engagement process of the implementing partners by DRDIP management and the six months suspension by the IGG. Additionally, the funds to the implementing partners only covered the labour training arrangements but did not consider the operational costs like fuel/ transport logistics. \uf0b7 The project had an indicative planning figure of UGX.6.4Bn for implementing traditional and non-traditional livelihoods but did not disburse funds to appraised micro-projects for the year under review. I also noted that the project had not embarked on the procurement/ engagement process of the Capacity-Building Partners (CBPs) \uf0b7 I noted that the project had outstanding commitments to the tune of UGX. 62,171,493 at the year-end. \uf0b7 I noted that the DRDIP MIS was not yet integrated with other IT systems as required by the Project Implementation Manual. The un-integrated systems include; the Integrated Financial Management System (IFMS), OPM Geographical MIS used for monitoring and evaluation of government interventions across the country and the beneficiary registry in the Ministry of Gender."], ["2.", "The New Vision printing and Publishing company Limited Opinion Unqualified", "\uf0b7 New Vision Printing and Publishing Company Limited market capitalisation of UGX 12,240 million was significantly lower than the carrying amount of the company\u2019s net assets of UGX 65,039 million as at 30th June 2021 which is an indicator of impairment of the Company\u2019s tangible non-current assets. In accordance with IAS 36 Impairment of Assets, an impairment assessment was done on the company\u2019s non-current assets and no reportable exception was found."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 402, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "PUBLIC SECTOR MANAGEMENT SECTOR", ""], ["1.", "Development Response to Displacement Impact Project(DRDIP) Opinion Unqualified", "\uf0b7 Out of the total warrants of UGX.245.88Bn received during the financial year, the project submitted invoices totalling UGX.237.83Bn resulting in un-utilised warrants of UGX.8.05Bn representing an absorption level of 96.72%. \uf0b7 I assessed the implementation of a sample of three (3) outputs that had been fully quantified with a total of eighteen (18) activities worth UGX.237.8Bn and noted that; One (1) output with seven (7) activities and expenditure worth UGX.13.799Bn were fully implemented. Two (2) outputs with eleven (11) activities worth UGX.224Bn were partially implemented. Out of the eleven (11) activities, the entity fully implemented seven (7) activities; two (2) activities were partially implemented, while three (3) activities remained unimplemented. \uf0b7 I noted that the project continued to cumulatively withdraw and disburse funds to the different subgroups in the implementing districts. This currently stands at UGX.536.62Bn. However, only UGX.363.19Bn (67.6%) has been utilised and accounted for. The balance of UGX.173.43Bn (32%) remained unutilised and on the bank accounts for the different subgroups. \uf0b7 I reviewed the project's performance against the results framework and observed that the project had achieved year four performance targets for nineteen (19) of the twenty-six (26) performance indicators representing 95%. However, seven (7) performance indicators in the project year three targets were not achieved. \uf0b7 I noted that the implementing partners lacked tangible achievement in implementing their target activities in component 2 across all the districts due to the late engagement process of the implementing partners by DRDIP management and the six months suspension by the IGG. Additionally, the funds to the implementing partners only covered the labour training arrangements but did not consider the operational costs like fuel/ transport logistics. \uf0b7 The project had an indicative planning figure of UGX.6.4Bn for implementing traditional and non-traditional livelihoods but did not disburse funds to appraised micro-projects for the year under review. I also noted that the project had not embarked on the procurement/ engagement process of the Capacity-Building Partners (CBPs) \uf0b7 I noted that the project had outstanding commitments to the tune of UGX. 62,171,493 at the year-end. \uf0b7 I noted that the DRDIP MIS was not yet integrated with other IT systems as required by the Project Implementation Manual. The un-integrated systems include; the Integrated Financial Management System (IFMS), OPM Geographical MIS used for monitoring and evaluation of government interventions across the country and the beneficiary registry in the Ministry of Gender."], ["2.", "The New Vision printing and Publishing company Limited Opinion Unqualified", "\uf0b7 New Vision Printing and Publishing Company Limited market capitalisation of UGX 12,240 million was significantly lower than the carrying amount of the company\u2019s net assets of UGX 65,039 million as at 30th June 2021 which is an indicator of impairment of the Company\u2019s tangible non-current assets. In accordance with IAS 36 Impairment of Assets, an impairment assessment was done on the company\u2019s non-current assets and no reportable exception was found."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 402, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "385", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 402, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The company had trade and other receivables of UGX 32.8 billion as at 30th June 2022 compared to UGX 32.4 billion of the previous period (2021) and expected credit losses of UGX 3.37 billion (2021: UGX 3.2 billion) as at 30th June 2022. Management performed the impairment assessment of trade receivables and other receivables using its own expected credit loss model. I however noted challenges with the expected credit loss model, like a lack of integration of the risk management framework into the financial reporting system, the different users of the model, were not trained on how to use the model and there were inconsistencies in the source of data for the model.", null], ["3.", "Uganda Printing and Publishing Corporation Opinion Qualified", "\uf0b7 The Statement of Financial Position as at 30th June, 2022 reported the UPPC Investment in the Joint Venture (Uganda Security Printing Company Limited) at a cost of UGX.9.097Bn as valued by 30th June, 2020 but did not use the equity method as required by IFRS 11- Joint arrangements implying that the statement is misstated and misleading to the users. \uf0b7 I noted that whereas the Tax records as per URA revealed a tax liability figure of UGX.1.609Bn, the Financial Statements disclosed only UGX.1.148Bn resulting in a variance of UGX.0.461Bn \uf0b7 I noted that debtors worth UGX.3.76Bn have been outstanding for a period ranging between 361 days to 1800 days contrary to best practice thus limiting the availability of funds for UPPC activities. \uf0b7 Review of the Corporation financial performance revealed a fall in profits of 64.4% from profits of UGX.3.38Bn realized in the previous year, a reduction of 21% on Return on Assets from 26% posted in the previous year, a liquidity ratio of 2.8 implying the Corporation is not efficiently using its current assets and failure to pay any dividend to government for the previous (3) years despite making profits. \uf0b7 I noted that the Corporation did not have a functional Board of directors during the year under review since the tenure for the previous Board had elapsed in October 2021. \uf0b7 Out of the approved staff establishment of 120 staff, only 69 were filled representing 57.5% thereby leaving a staffing gap of 51. \uf0b7 I noted shortcomings in regard to procurement and utilization of IT equipment i.e. IT systems/equipment procured without clearance by NITA-U and neither recorded in the Assets register, failure to accurately record (35) IT assets worth UGX.0.256Bn in the right format, failure to allocate and engrave 25 IT assets to staff in the assets register, lack of specific structures that steer and oversee ICT implementation, non-representation of ICT in top management, lack of an approved IT staff structure, failure by internal Audit to review the various ICT systems and lack of rights to some of the systems, unapproved draft ICT policy, lack of a risk register and lack of a business continuity plan. \uf0b7 I noted that (01) piece of land measuring 1.778 Hectares was disposed of as a contribution to the joint venture with USPC at UGX.9.091Bn below the Chief Government Valuer valuation of UGX.10.6Bn hence causing a financial loss of UGX.1.509Bn to Government and all the 5 pieces of land measuring approximately 1.256 hectares held by the entity valued at UGX4.151Bn were not fully utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 403, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The company had trade and other receivables of UGX 32.8 billion as at 30th June 2022 compared to UGX 32.4 billion of the previous period (2021) and expected credit losses of UGX 3.37 billion (2021: UGX 3.2 billion) as at 30th June 2022. Management performed the impairment assessment of trade receivables and other receivables using its own expected credit loss model. I however noted challenges with the expected credit loss model, like a lack of integration of the risk management framework into the financial reporting system, the different users of the model, were not trained on how to use the model and there were inconsistencies in the source of data for the model.", null], ["3.", "Uganda Printing and Publishing Corporation Opinion Qualified", "\uf0b7 The Statement of Financial Position as at 30th June, 2022 reported the UPPC Investment in the Joint Venture (Uganda Security Printing Company Limited) at a cost of UGX.9.097Bn as valued by 30th June, 2020 but did not use the equity method as required by IFRS 11- Joint arrangements implying that the statement is misstated and misleading to the users. \uf0b7 I noted that whereas the Tax records as per URA revealed a tax liability figure of UGX.1.609Bn, the Financial Statements disclosed only UGX.1.148Bn resulting in a variance of UGX.0.461Bn \uf0b7 I noted that debtors worth UGX.3.76Bn have been outstanding for a period ranging between 361 days to 1800 days contrary to best practice thus limiting the availability of funds for UPPC activities. \uf0b7 Review of the Corporation financial performance revealed a fall in profits of 64.4% from profits of UGX.3.38Bn realized in the previous year, a reduction of 21% on Return on Assets from 26% posted in the previous year, a liquidity ratio of 2.8 implying the Corporation is not efficiently using its current assets and failure to pay any dividend to government for the previous (3) years despite making profits. \uf0b7 I noted that the Corporation did not have a functional Board of directors during the year under review since the tenure for the previous Board had elapsed in October 2021. \uf0b7 Out of the approved staff establishment of 120 staff, only 69 were filled representing 57.5% thereby leaving a staffing gap of 51. \uf0b7 I noted shortcomings in regard to procurement and utilization of IT equipment i.e. IT systems/equipment procured without clearance by NITA-U and neither recorded in the Assets register, failure to accurately record (35) IT assets worth UGX.0.256Bn in the right format, failure to allocate and engrave 25 IT assets to staff in the assets register, lack of specific structures that steer and oversee ICT implementation, non-representation of ICT in top management, lack of an approved IT staff structure, failure by internal Audit to review the various ICT systems and lack of rights to some of the systems, unapproved draft ICT policy, lack of a risk register and lack of a business continuity plan. \uf0b7 I noted that (01) piece of land measuring 1.778 Hectares was disposed of as a contribution to the joint venture with USPC at UGX.9.091Bn below the Chief Government Valuer valuation of UGX.10.6Bn hence causing a financial loss of UGX.1.509Bn to Government and all the 5 pieces of land measuring approximately 1.256 hectares held by the entity valued at UGX4.151Bn were not fully utilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 403, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "386", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 403, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the Corporation does not have an approved outsourcing policy/framework for received work orders.", null], ["4.", "Markets and Agricultural Trade Improvement Project (MATIP) Opinion Unqualified", "\uf0b7 There was a shortfall in GoU funding amounting to UGX.0.81Bn representing 81% of the budget. Similarly, the programme had a shortfall in releases from external financing amounting to UGX.32.10Bn representing 45% of the approved budget. \uf0b7 The programme failed to absorb UGX.0.27Bn, representing an absorption level of 99%. As a result, I noted that out of the three (3) outputs with nineteen (19) activities worth UGX.37Bn planned for execution, one (1) activity was fully implemented, seven (7) activities were partially implemented, while eleven (11) activities remained unimplemented. \uf0b7 I noted that the programme experienced several challenges in implementing several activities, such as delays in completing some markets/facilities and operationalising constructed markets/facilities activities, which delayed the delivery of services to the citizens."], ["5.", "Ministry of Public Service Opinion Unqualified", "\uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2021/2022 and noted that the entity budgeted to collect NTR of UGX.0.14Bn during the year under review; however, UGX.0.37Bn was collected, representing a performance of 264% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.34.4Bn, out of which UGX.33.3Bn was warranted, resulting in a shortfall of UGX.1.1Bn. The shortfall represents 3.2% of the approved budget. \uf0b7 Out of the total warrants of UGX.33.3Bn received during the financial year, the entity submitted invoices totalling to UGX.31.045Bn resulting in un-utilised warrants of UGX. 2.259Bn representing an absorption level of 93.2%. \uf0b7 I assessed the implementation of a sample of twenty-two (22) outputs that had been fully quantified with a total of one hundred forty-six (146) activities worth UGX.23.63Bn and noted that; three (3) outputs with twelve (12) activities and expenditure worth UGX.10.02Bn were fully implemented. Nineteen (19) outputs with one hundred thirty-four (134) activities worth UGX.13.6Bn were partially implemented. Out of the one hundred thirty-four (134) activities, the entity fully implemented fifty-five (55) activities; fifty-five (55) activities were partially implemented, while twenty- four (24) activities remained unimplemented. \uf0b7 I undertook physical inspections to establish if works/services were delivered. I noted performance gaps and delays in the renovation of Ministry premises; operationalisation of new cities; operations of the civil service college; compliance with service delivery standards; harmonisation of salaries in Government and roll out and implementation of the Human Capital Management System (HCM). \uf0b7 I noted that though the second phase of implementation of the pay policy was scheduled for FYR 2019/20, the MoPS failed to secure a budget allocation with MoFPED for financing pay enhancement. Also, there was no uniform percentage enhancement of the Public officers to benefit from salary enhancement. Additionally, selective enhancement of salaries for cadres like science teachers executing the same job as artisan teachers in public service has further demotivated the workforce."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 404, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the Corporation does not have an approved outsourcing policy/framework for received work orders.", null], ["4.", "Markets and Agricultural Trade Improvement Project (MATIP) Opinion Unqualified", "\uf0b7 There was a shortfall in GoU funding amounting to UGX.0.81Bn representing 81% of the budget. Similarly, the programme had a shortfall in releases from external financing amounting to UGX.32.10Bn representing 45% of the approved budget. \uf0b7 The programme failed to absorb UGX.0.27Bn, representing an absorption level of 99%. As a result, I noted that out of the three (3) outputs with nineteen (19) activities worth UGX.37Bn planned for execution, one (1) activity was fully implemented, seven (7) activities were partially implemented, while eleven (11) activities remained unimplemented. \uf0b7 I noted that the programme experienced several challenges in implementing several activities, such as delays in completing some markets/facilities and operationalising constructed markets/facilities activities, which delayed the delivery of services to the citizens."], ["5.", "Ministry of Public Service Opinion Unqualified", "\uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2021/2022 and noted that the entity budgeted to collect NTR of UGX.0.14Bn during the year under review; however, UGX.0.37Bn was collected, representing a performance of 264% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.34.4Bn, out of which UGX.33.3Bn was warranted, resulting in a shortfall of UGX.1.1Bn. The shortfall represents 3.2% of the approved budget. \uf0b7 Out of the total warrants of UGX.33.3Bn received during the financial year, the entity submitted invoices totalling to UGX.31.045Bn resulting in un-utilised warrants of UGX. 2.259Bn representing an absorption level of 93.2%. \uf0b7 I assessed the implementation of a sample of twenty-two (22) outputs that had been fully quantified with a total of one hundred forty-six (146) activities worth UGX.23.63Bn and noted that; three (3) outputs with twelve (12) activities and expenditure worth UGX.10.02Bn were fully implemented. Nineteen (19) outputs with one hundred thirty-four (134) activities worth UGX.13.6Bn were partially implemented. Out of the one hundred thirty-four (134) activities, the entity fully implemented fifty-five (55) activities; fifty-five (55) activities were partially implemented, while twenty- four (24) activities remained unimplemented. \uf0b7 I undertook physical inspections to establish if works/services were delivered. I noted performance gaps and delays in the renovation of Ministry premises; operationalisation of new cities; operations of the civil service college; compliance with service delivery standards; harmonisation of salaries in Government and roll out and implementation of the Human Capital Management System (HCM). \uf0b7 I noted that though the second phase of implementation of the pay policy was scheduled for FYR 2019/20, the MoPS failed to secure a budget allocation with MoFPED for financing pay enhancement. Also, there was no uniform percentage enhancement of the Public officers to benefit from salary enhancement. Additionally, selective enhancement of salaries for cadres like science teachers executing the same job as artisan teachers in public service has further demotivated the workforce."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 404, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "387", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 404, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that with the demand for wages outpacing the current growth rate of the economy, there is a risk that Government would fall short of: \uf0b7 Servicing the financial implication of the increased pension liability as a result of salary enhancement since pension liability is calculated upon the final salary at retirement; \uf0b7 Delivering quality services in the different sectors to the citizens as a substantial portion of the resources available would be reallocated to servicing the wage requirement. \uf0b7 I noted that the expiry of the five years approved pay targets and principles would elapse in the FYR ended 2022/23. Yet, with the recently concluded budget cycle, no funds were appropriated to enhance the salaries of technical officers in the Public Service in both Central and Local Governments.", null], ["6.", "Local Government Finance Commission Opinion Unqualified", "\uf0b7 The Commission did not budget for NTR but collected UGX.2,360,000. \uf0b7 There was a shortfall in releases from GoU amounting to UGX.0.44Bn representing 7.57% of the budget. \uf0b7 The Commission failed to spend UGX.0.01Bn, representing an absorption level of 96.81%. As a result, I noted that out of the six (6) outputs with twenty-seven (27) activities worth UGX.1.71Bn assessed; twenty-four (24) activities were fully implemented, three (3) activities were partially implemented while no activity remained unimplemented. \uf0b7 The Commission had outstanding domestic arrears amounting to UGX.349,024,808 at the end of the financial year relating to unremitted cash limits for rent in 2020/2021. \uf0b7 The Commission did not carry out its functions of revenue distribution, revenue maximisation for LGs and budget allocation for LGs for the FYR 2021/2022. \uf0b7 I observed that the Commission failed to coordinate the automation of Revenue management systems in LGs. \uf0b7 I noted that although the Commission had an approved staff structure of sixty-four (64) officers and employees, only thirty-six (36) positions, representing 56%, were filled, leaving twenty-eight (28) positions representing 44%, vacant."], ["7.", "City Wide Inclusive Sanitation (CWIS) Opinion Unqualified", "\uf0b7 I observed that the program work plans and budgets were never approved by Parliament, contrary to the PFMA. \uf0b7 The programme received all the anticipated funds from the donors; however, GoU counterpart funding was less than expected by USD 0.02 Million. \uf0b7 The program absorbed USD USD.1,141,876, which is 53% of the funds availed to the project for implementation of activities. \uf0b7 I noted that the project substantially quantified all its activities. Out of the sixty-eight (68) activities assessed, forty-four (44) \u2013 65% of activities worth USD 975,602 were fully implemented, fourteen (14)- 21% of activities worth USD 116,816 were partially implemented, while ten (10)- 15% of activities worth USD 49,457 were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 405, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that with the demand for wages outpacing the current growth rate of the economy, there is a risk that Government would fall short of: \uf0b7 Servicing the financial implication of the increased pension liability as a result of salary enhancement since pension liability is calculated upon the final salary at retirement; \uf0b7 Delivering quality services in the different sectors to the citizens as a substantial portion of the resources available would be reallocated to servicing the wage requirement. \uf0b7 I noted that the expiry of the five years approved pay targets and principles would elapse in the FYR ended 2022/23. Yet, with the recently concluded budget cycle, no funds were appropriated to enhance the salaries of technical officers in the Public Service in both Central and Local Governments.", null], ["6.", "Local Government Finance Commission Opinion Unqualified", "\uf0b7 The Commission did not budget for NTR but collected UGX.2,360,000. \uf0b7 There was a shortfall in releases from GoU amounting to UGX.0.44Bn representing 7.57% of the budget. \uf0b7 The Commission failed to spend UGX.0.01Bn, representing an absorption level of 96.81%. As a result, I noted that out of the six (6) outputs with twenty-seven (27) activities worth UGX.1.71Bn assessed; twenty-four (24) activities were fully implemented, three (3) activities were partially implemented while no activity remained unimplemented. \uf0b7 The Commission had outstanding domestic arrears amounting to UGX.349,024,808 at the end of the financial year relating to unremitted cash limits for rent in 2020/2021. \uf0b7 The Commission did not carry out its functions of revenue distribution, revenue maximisation for LGs and budget allocation for LGs for the FYR 2021/2022. \uf0b7 I observed that the Commission failed to coordinate the automation of Revenue management systems in LGs. \uf0b7 I noted that although the Commission had an approved staff structure of sixty-four (64) officers and employees, only thirty-six (36) positions, representing 56%, were filled, leaving twenty-eight (28) positions representing 44%, vacant."], ["7.", "City Wide Inclusive Sanitation (CWIS) Opinion Unqualified", "\uf0b7 I observed that the program work plans and budgets were never approved by Parliament, contrary to the PFMA. \uf0b7 The programme received all the anticipated funds from the donors; however, GoU counterpart funding was less than expected by USD 0.02 Million. \uf0b7 The program absorbed USD USD.1,141,876, which is 53% of the funds availed to the project for implementation of activities. \uf0b7 I noted that the project substantially quantified all its activities. Out of the sixty-eight (68) activities assessed, forty-four (44) \u2013 65% of activities worth USD 975,602 were fully implemented, fourteen (14)- 21% of activities worth USD 116,816 were partially implemented, while ten (10)- 15% of activities worth USD 49,457 were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 405, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "388", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 405, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Inspection of the progress of the project works at four (4) sites revealed that; works at Kyanja had stalled, delayed completion of works at Kalerwe and inadequate contract management at Nakawa, City Square and Kalerwe. This affects service delivery. \uf0b7 The project had accumulated arrears amounting to USD 340,298 at the end of the financial year.", null], ["8.", "National Planning Authority Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.37.60Bn, only UGX.37.60Bn was spent by the entity resulting in an unspent balance of UGX.0.004Bn representing an absorption level of 99.9%. As a result, I noted that out of the 6 quantified activities worth UGX.8.62Bn assessed; 3 activities representing 50% were fully implemented, 3 activities representing 50% were partially implemented and no activity was not implemented. \uf0b7 The Authority experienced implementation challenges of some activities within the planned time frames, affecting service delivery. \uf0b7 Out of the approved staffing level of 181, only 126 positions were filled (69.6%), leaving a staffing gap of 55 positions (19.3%). \uf0b7 I noted inadequate top-level support in the transition from sector to program approaches to planning and budgeting as only the P/Ss\u2019 of the convening Ministries attend the programme working group (PWG) meetings. The rest were lower cadre officers, which lowered the level of the technical discussions. Program Working Groups were generally not functional and had not played their coordination roles basically due to lack of human, financial, and logistical resources. \uf0b7 I noted that at the sub-programme level, the coordination arrangements amongst the development partners, the private sector, and the civil society groups were sluggish over the first half of the NDPIII. \uf0b7 There was delayed approval of strategic plans at only 86% due to non-compliance and delays in responding by the respective MDAs\u2019 and LGs\u2019 to the various review comments raised by NPA. \uf0b7 I noted delayed realignment of the CNDPF to program planning approach, which affected the proper guidance of entities in undertaking planning activities. \uf0b7 I noted that there was a lack of a follow-up mechanism for ensuring that NPA recommendations on CoC issues are implemented to improve budget compliance in the subsequent years. \uf0b7 I noted that there was lack of programme planning capacity in both MDAs and LGs as, by the time of the MTR, LGs were yet to produce programme-based BFPs despite being allowed to undertake budget expenditure. \uf0b7 I observed that there was no adjustment or risk mitigation strategy which allowed Government to adjust the plan throughout the implementation period in line with the available financial resources and the external environment while keeping the broad focus constant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 406, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Inspection of the progress of the project works at four (4) sites revealed that; works at Kyanja had stalled, delayed completion of works at Kalerwe and inadequate contract management at Nakawa, City Square and Kalerwe. This affects service delivery. \uf0b7 The project had accumulated arrears amounting to USD 340,298 at the end of the financial year.", null], ["8.", "National Planning Authority Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.37.60Bn, only UGX.37.60Bn was spent by the entity resulting in an unspent balance of UGX.0.004Bn representing an absorption level of 99.9%. As a result, I noted that out of the 6 quantified activities worth UGX.8.62Bn assessed; 3 activities representing 50% were fully implemented, 3 activities representing 50% were partially implemented and no activity was not implemented. \uf0b7 The Authority experienced implementation challenges of some activities within the planned time frames, affecting service delivery. \uf0b7 Out of the approved staffing level of 181, only 126 positions were filled (69.6%), leaving a staffing gap of 55 positions (19.3%). \uf0b7 I noted inadequate top-level support in the transition from sector to program approaches to planning and budgeting as only the P/Ss\u2019 of the convening Ministries attend the programme working group (PWG) meetings. The rest were lower cadre officers, which lowered the level of the technical discussions. Program Working Groups were generally not functional and had not played their coordination roles basically due to lack of human, financial, and logistical resources. \uf0b7 I noted that at the sub-programme level, the coordination arrangements amongst the development partners, the private sector, and the civil society groups were sluggish over the first half of the NDPIII. \uf0b7 There was delayed approval of strategic plans at only 86% due to non-compliance and delays in responding by the respective MDAs\u2019 and LGs\u2019 to the various review comments raised by NPA. \uf0b7 I noted delayed realignment of the CNDPF to program planning approach, which affected the proper guidance of entities in undertaking planning activities. \uf0b7 I noted that there was a lack of a follow-up mechanism for ensuring that NPA recommendations on CoC issues are implemented to improve budget compliance in the subsequent years. \uf0b7 I noted that there was lack of programme planning capacity in both MDAs and LGs as, by the time of the MTR, LGs were yet to produce programme-based BFPs despite being allowed to undertake budget expenditure. \uf0b7 I observed that there was no adjustment or risk mitigation strategy which allowed Government to adjust the plan throughout the implementation period in line with the available financial resources and the external environment while keeping the broad focus constant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 406, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "389", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 406, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted weaknesses regarding the reporting and performance evaluation on the implementation of NDP III i.e. failure by LGs to produce the annual performance reports, only 4 (20%) out of the 20 programs had been able to produce annual performance reports and the lack of follow-up mechanisms for proper compliance to the respective guidelines. \uf0b7 The MTR highlighted that the PWG processes have not materialized as most programmes (16 out 20) are not operational, and their respective secretariats are not visible. \uf0b7 There was slow progress in implementing NDP III Monitoring and Evaluation reforms. \uf0b7 I noted that there was no current 10-year national development plan informing the formulation of the NDP III and NDP IV. Additionally, the Authority only had a 5-year human resource development plan as opposed to the thirty- year and 10-year long-term development plans as required by the regulations. \uf0b7 The Authority lacked a National research agenda. \uf0b7 I noted that the oversight and coordination mandate or research in different institutions was originally conducted by UNCST and was now duplicated in the Authority. \uf0b7 I noted absence of representation of ICT governance structures at top management and absence of ICT assets in the asset management strategic plan of the Authority. \uf0b7 I reviewed the staff exits from the Authority in the last five financial years and noted a total of 24 staff had left the authority outside the jurisdiction of mandatory retirement or death.", null], ["9.", "Public Service Commission (PSC) Opinion Unqualified", "\uf0b7 The Commission did not budget for NTR however; UGX.1,420,000 was collected. \uf0b7 The Commission failed to spend UGX.0.41Bn representing an absorption level of 97%. As a result, I noted that of the six (6) outputs with fifty-one (51) activities worth UGX.1.65Bn assessed; twenty-three (23) activities were fully implemented, fifteen (15) activities were partially implemented while thirteen (13) activities remained unimplemented. \uf0b7 I noted that the Commission\u2019s audit tool lacked a section for following up on prior supervision recommendations made to DSCs before the current assessment. \uf0b7 The revised PSC Guidelines to DSCs and the Assessment tool for Minimum Conditions and Performance Standards have not yet been approved by the Commission awaiting the approval of the PSC Regulations. \uf0b7 I noted that several stakeholders particularly the Ministry of Public Service, Ministry of Local Government, Education Service Commission, and Health Service Commission are undertaking similar and complementary roles with the DSCs however, a review of the existing coordination arrangements revealed weaknesses in how PSC coordinates with other players. The relationship of PSC with other stakeholders needs to be harmonized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 407, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted weaknesses regarding the reporting and performance evaluation on the implementation of NDP III i.e. failure by LGs to produce the annual performance reports, only 4 (20%) out of the 20 programs had been able to produce annual performance reports and the lack of follow-up mechanisms for proper compliance to the respective guidelines. \uf0b7 The MTR highlighted that the PWG processes have not materialized as most programmes (16 out 20) are not operational, and their respective secretariats are not visible. \uf0b7 There was slow progress in implementing NDP III Monitoring and Evaluation reforms. \uf0b7 I noted that there was no current 10-year national development plan informing the formulation of the NDP III and NDP IV. Additionally, the Authority only had a 5-year human resource development plan as opposed to the thirty- year and 10-year long-term development plans as required by the regulations. \uf0b7 The Authority lacked a National research agenda. \uf0b7 I noted that the oversight and coordination mandate or research in different institutions was originally conducted by UNCST and was now duplicated in the Authority. \uf0b7 I noted absence of representation of ICT governance structures at top management and absence of ICT assets in the asset management strategic plan of the Authority. \uf0b7 I reviewed the staff exits from the Authority in the last five financial years and noted a total of 24 staff had left the authority outside the jurisdiction of mandatory retirement or death.", null], ["9.", "Public Service Commission (PSC) Opinion Unqualified", "\uf0b7 The Commission did not budget for NTR however; UGX.1,420,000 was collected. \uf0b7 The Commission failed to spend UGX.0.41Bn representing an absorption level of 97%. As a result, I noted that of the six (6) outputs with fifty-one (51) activities worth UGX.1.65Bn assessed; twenty-three (23) activities were fully implemented, fifteen (15) activities were partially implemented while thirteen (13) activities remained unimplemented. \uf0b7 I noted that the Commission\u2019s audit tool lacked a section for following up on prior supervision recommendations made to DSCs before the current assessment. \uf0b7 The revised PSC Guidelines to DSCs and the Assessment tool for Minimum Conditions and Performance Standards have not yet been approved by the Commission awaiting the approval of the PSC Regulations. \uf0b7 I noted that several stakeholders particularly the Ministry of Public Service, Ministry of Local Government, Education Service Commission, and Health Service Commission are undertaking similar and complementary roles with the DSCs however, a review of the existing coordination arrangements revealed weaknesses in how PSC coordinates with other players. The relationship of PSC with other stakeholders needs to be harmonized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 407, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "390", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 407, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["10.", "Office of The Prime Minister Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.178.515Bn, only UGX.176.036Bn was spent by the entity resulting in an unspent balance of UGX.2.279Bn representing an absorption level of 98.6%. As a result, I noted that of the 123 quantified activities worth UGX.163.119Bn assessed; 74 activities representing 60.1%, were fully implemented, 32 activities representing 26.1%, were partially implemented, and 17 activities representing 13.8% were not implemented. \uf0b7 The Ministry experienced challenges in implementing some of its activities within the planned time frames, affecting service delivery. \uf0b7 I noted that all the two pieces of land measuring approximately 161.8 hectares acquired by the Ministry were recorded in the entity land/assets register. However, they were not captured in the fixed assets module of the GFMIS, thus affecting the accuracy of the non-produced assets reported in the financial statements. \uf0b7 I also noted that the titles for two pieces of land measuring approximately 161.8 hectares were not transferred from the previous owners' names. \uf0b7 I noted that the entity accumulated domestic arrears of UGX.111,434,060. I further noted that the entity did not budget for prior year arrears of UGX.70,701,127. \uf0b7 UGX.2.5Bn meant for the resettlement of victims of Apaa land was still held in the Office of the Prime Minister Compensation Account in Centenary Bank. \uf0b7 I observed that despite the training, the district disaster management committees were non-functional in the trained districts as there was no evidence of regular meetings and community sensitization on disasters. \uf0b7 M/S Inspire Africa (U) Ltd was paid UGX.1,906,556,240 for setting up coffee shops and the attendant infrastructure in Arua, Mbale, Lira, Gulu and Tororo; however, except for Gulu, the coffee shops were either non-existent or non-operational."], ["11.", "German Refugee Response Fund project \u2013the scaled-up sustainable domestic water supply and sanitation service infrastructure in rhino camp refugee settlement, Arua district, Northern Uganda Opinion Unqualified", "\uf0b7 No reportable issues"], ["12.", "Uganda Refuge response fund -OPM Opinion", "\uf0b7 No reportable issues"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 408, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "391", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 408, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", ""], ["13.", "German Refugee Response Fund project \u2013education infrastructure enhancement for South Sudanese refugees and host communities in Bidi bidi Opinion Unqualified", "\uf0b7 No reportable issues"], ["14.", "Enhancing National Food Security Through Increased Rice Production Project (ENRP) June 2021 Opinion Unqualified", "\uf0b7 The budget absorption rate for the project during the year under review was 3%, which is considerably low, despite the fact that the project is about to end. This implies that most activities budgeted for were not carried out, which may lead to failure to complete the project in the planned time frame. However, I note that management sought and obtained a no-cost extension for two years from the Islamic development bank, which will enable the project to complete all the planned activities, including the major activity of the dam construction that caters for over 90% of the total project expenditure."], ["15.", "Project for The Restoration of Livelihoods in the Northern Region (PRELNOR) Opinion Unqualified", "\uf0b7 There was a shortfall in releases from external financing amounting to UGX.1.07Bn representing 4.3% of the approved budget. \uf0b7 The project had an unspent balance of UGX.1.45Bn representing an absorption level of 94%. As a result, out of the eight (8) outputs with one hundred Twenty-six (126) activities worth UGX.24.10Bn assessed, one hundred and four (104) activities were fully implemented, nine (9) activities were partially implemented while thirteen (13) activities remained unimplemented. \uf0b7 The project is experiencing challenges in implementing its planned activities which affected service delivery. \uf0b7 I noted sustainability issues regarding maintenance of the roads constructed by the project when it eventually closes. \uf0b7 I assessed the level of cumulative absorption of funds and noted that USD 47.3M representing 66% had been absorbed as at 30th June 2022. \uf0b7 During the year under review, the beneficiaries\u2019 contribution to the project was not valued, and therefore not reported on in the annual performance report and the financial statements. \uf0b7 Ominut of the planned five satellite markets, only two markets, namely Opit in Omoro District and Lukole in Agago District, were procured and were under construction. \uf0b7 During the financial year, the Programme Policy Committee only met once and not every six months as required by the project detailed design report of 2014."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 409, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "392", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 409, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["16.", "Ministry of Local Government Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.106.75Bn, only UGX.80.65Bn was spent by the entity resulting in an unspent balance of UGX.26.1Bn representing an absorption level of 75.6%. As a result, I noted that of the 40 quantified activities worth UGX.23.51Bn assessed; 16 activities representing 40% were fully implemented, 18 activities representing 45% were partially implemented, and 6 activities representing 15% were not implemented. \uf0b7 The Ministry experienced challenges and delays in the implementation of some activities which affected service delivery. \uf0b7 I observed that the MoLG did not make a budgetary provision for the settlement of court awards and compensation liabilities. \uf0b7 I noted that the Ministry did not have approved selection criteria and allocation guidelines for the allocation of start-up funds to the beneficiary Local Governments. Consequently, the Ministry allocated an arbitrary start-up amount of UGX.50 million to each of the beneficiary local Governments irrespective of the differences in the requirements and size of the newly created administrative units. \uf0b7 I noted that despite the Government commitment to co-fund projects to the tune of USD 22.89 million, only USD 8.03 million was paid, leaving USD 14.86 million outstanding. \uf0b7 I noted that the Ministry delayed operationalizing the Busega Market which delayed service delivery to the citizens. \uf0b7 I noted that the Ministry did not carry out the induction of newly elected Local Government leaders in 110 Districts and 19 Municipalities with their Lower Local Governments; only 10 Cities and 2 Districts of Mpigi and Mityana were inducted using USMID and KOICA funding, while 23 Districts had induction of only the Higher Local Government Councils \uf0b7 I noted that despite the submission of the cost implication two years after approval of the creation of cities, the cities are still operating on the budgets of Municipal Councils because they have not yet received funding for city status which hinders service delivery. \uf0b7 I noted that several Districts and Cities had not constituted Service Commissions, while others were functional but not fully constituted. \uf0b7 I noted that the Ministry did not have specific structures that steer and oversee ICT implementation. There was no approved IT risk management framework/policy, and risk register and there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["17.", "Local Economic Growth Support (LEGS) Opinion Unqualified", "\uf0b7 I reviewed the budget performance for the project for the year and noted that out of the planned expenditure of UGX.53,057,264,072, only UGX 19,072,116,523 was spent, resulting in an absorption level of 36%. There is a risk that some key project activities may not be implemented by the end of the implementation period, which is 31st August 2023, resulting in repetitive project extensions. Ultimately impacting the achievement of the project objectives"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 410, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["16.", "Ministry of Local Government Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.106.75Bn, only UGX.80.65Bn was spent by the entity resulting in an unspent balance of UGX.26.1Bn representing an absorption level of 75.6%. As a result, I noted that of the 40 quantified activities worth UGX.23.51Bn assessed; 16 activities representing 40% were fully implemented, 18 activities representing 45% were partially implemented, and 6 activities representing 15% were not implemented. \uf0b7 The Ministry experienced challenges and delays in the implementation of some activities which affected service delivery. \uf0b7 I observed that the MoLG did not make a budgetary provision for the settlement of court awards and compensation liabilities. \uf0b7 I noted that the Ministry did not have approved selection criteria and allocation guidelines for the allocation of start-up funds to the beneficiary Local Governments. Consequently, the Ministry allocated an arbitrary start-up amount of UGX.50 million to each of the beneficiary local Governments irrespective of the differences in the requirements and size of the newly created administrative units. \uf0b7 I noted that despite the Government commitment to co-fund projects to the tune of USD 22.89 million, only USD 8.03 million was paid, leaving USD 14.86 million outstanding. \uf0b7 I noted that the Ministry delayed operationalizing the Busega Market which delayed service delivery to the citizens. \uf0b7 I noted that the Ministry did not carry out the induction of newly elected Local Government leaders in 110 Districts and 19 Municipalities with their Lower Local Governments; only 10 Cities and 2 Districts of Mpigi and Mityana were inducted using USMID and KOICA funding, while 23 Districts had induction of only the Higher Local Government Councils \uf0b7 I noted that despite the submission of the cost implication two years after approval of the creation of cities, the cities are still operating on the budgets of Municipal Councils because they have not yet received funding for city status which hinders service delivery. \uf0b7 I noted that several Districts and Cities had not constituted Service Commissions, while others were functional but not fully constituted. \uf0b7 I noted that the Ministry did not have specific structures that steer and oversee ICT implementation. There was no approved IT risk management framework/policy, and risk register and there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["17.", "Local Economic Growth Support (LEGS) Opinion Unqualified", "\uf0b7 I reviewed the budget performance for the project for the year and noted that out of the planned expenditure of UGX.53,057,264,072, only UGX 19,072,116,523 was spent, resulting in an absorption level of 36%. There is a risk that some key project activities may not be implemented by the end of the implementation period, which is 31st August 2023, resulting in repetitive project extensions. Ultimately impacting the achievement of the project objectives"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 410, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "393", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 410, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["18.", "Local Economic Growth Support (LEGS) 2020/21 Opinion Unqualified", "\uf0b7 The project is yet to recover outstanding advances of US$ 1,208,100 in respect of ineligible payments made by the Microfinance Support Centre. \uf0b7 The Project Steering Committee did not conduct any meeting during the year under review contrary to the requirements of the project appraisal document that requires the committee to meet on a biannual basis. \uf0b7 The project procured coffee and vanilla seedlings worth UGX.1,499,000,000 which were not included in the procurement/work plan for the year ended 30th June 2021. \uf0b7 Through field inspection in Alebtong district, I observed that some farmers received less coffee seedlings than those indicated in the distribution records held by Alebtong district local government. From a total of 12,100 seedlings sampled from the distribution lists, only 2670 seedlings where acknowledged as received by the farmers and 9,430 seedlings not accounted for."], ["19.", "Kampala Capital City Authority (KCCA). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.313.67Bn, only UGX.303.11Bn was spent by the entity resulting in an unspent balance of UGX.13.56Bn representing an absorption level of 95.7%. However, I could not assess the implementation of all the forty-six (46) outputs worth UGX.316Bn with 137 activities since they were not quantified. \uf0b7 The Authority had a long-term liability of UGX.42Bn on its balance sheet from a development credit agreement entered. In addition, the entity had outstanding commitments to the tune of UGX.24.98Bn at the year-end and unremitted statutory deductions amounting to UGX.4.107Bn \uf0b7 The Authority delayed the commencement of the Kampala Rehabilitation project by eleven (11) months after the intended effectiveness date. \uf0b7 The entity incurred Nugatory expenditure -Interest on delayed payments worth UGX.94m \uf0b7 The Authority managed to recover only UGX.1.46Bn out of UGX.4.628Bn YLP funds disbursed to the youth groups since the programme\u2019s inception. \uf0b7 I noted that the Authority had not yet come up with the regulations to operationalize the 2019 outdoor ordinance as such, could not collect revenue from outdoor advertising activities. \uf0b7 I noted that 928 schools out of 1,927 were not registered with KCCA representing 48%, while provisional licenses for 102 schools out of the 134 schools with provisional licenses had expired, implying that the schools were operating illegally. \uf0b7 I noted that Capital City Public Accounts Committee (PAC) had not been established, as I was not provided evidence of its existence and functionality. \uf0b7 Despite 2022 being the final year (expiry of the ten years) of implementing the Consultancy recommendations on KPDP, the Authority had not prepared an implementation and evaluation report to evaluate the plan\u2019s performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 411, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["18.", "Local Economic Growth Support (LEGS) 2020/21 Opinion Unqualified", "\uf0b7 The project is yet to recover outstanding advances of US$ 1,208,100 in respect of ineligible payments made by the Microfinance Support Centre. \uf0b7 The Project Steering Committee did not conduct any meeting during the year under review contrary to the requirements of the project appraisal document that requires the committee to meet on a biannual basis. \uf0b7 The project procured coffee and vanilla seedlings worth UGX.1,499,000,000 which were not included in the procurement/work plan for the year ended 30th June 2021. \uf0b7 Through field inspection in Alebtong district, I observed that some farmers received less coffee seedlings than those indicated in the distribution records held by Alebtong district local government. From a total of 12,100 seedlings sampled from the distribution lists, only 2670 seedlings where acknowledged as received by the farmers and 9,430 seedlings not accounted for."], ["19.", "Kampala Capital City Authority (KCCA). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.313.67Bn, only UGX.303.11Bn was spent by the entity resulting in an unspent balance of UGX.13.56Bn representing an absorption level of 95.7%. However, I could not assess the implementation of all the forty-six (46) outputs worth UGX.316Bn with 137 activities since they were not quantified. \uf0b7 The Authority had a long-term liability of UGX.42Bn on its balance sheet from a development credit agreement entered. In addition, the entity had outstanding commitments to the tune of UGX.24.98Bn at the year-end and unremitted statutory deductions amounting to UGX.4.107Bn \uf0b7 The Authority delayed the commencement of the Kampala Rehabilitation project by eleven (11) months after the intended effectiveness date. \uf0b7 The entity incurred Nugatory expenditure -Interest on delayed payments worth UGX.94m \uf0b7 The Authority managed to recover only UGX.1.46Bn out of UGX.4.628Bn YLP funds disbursed to the youth groups since the programme\u2019s inception. \uf0b7 I noted that the Authority had not yet come up with the regulations to operationalize the 2019 outdoor ordinance as such, could not collect revenue from outdoor advertising activities. \uf0b7 I noted that 928 schools out of 1,927 were not registered with KCCA representing 48%, while provisional licenses for 102 schools out of the 134 schools with provisional licenses had expired, implying that the schools were operating illegally. \uf0b7 I noted that Capital City Public Accounts Committee (PAC) had not been established, as I was not provided evidence of its existence and functionality. \uf0b7 Despite 2022 being the final year (expiry of the ten years) of implementing the Consultancy recommendations on KPDP, the Authority had not prepared an implementation and evaluation report to evaluate the plan\u2019s performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 411, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "394", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 411, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted gaps in the implementation of the Parish Development Model, such as the absence of work plans, failure to fund SACCOs and contradicting PDM implementation guidelines. \uf0b7 The Authority did not provide a sufficient budget for the settlement of court compensation/liabilities, and there were no criteria to guide the settlement of the arrears.", null], ["20.", "Kampala Institutional and Infrastructure Development Project (KIIDP). 2020/21 Opinion Unqualified", "\uf0b7 Out of the available funds of UGX.121.3Bn, UGX.101.8Bn was spent, resulting in an unspent balance of UGX.19.5.Bn representing an absorption level of 84%. As a result, two outputs assessed with twelve (12) activities were partially implemented. \uf0b7 I noted that the project experienced challenges in implementing its activities which affected service delivery. \uf0b7 I noted that out of the 459 titles bought by KCCA, only 64 land titles, representing 14%, had been processed and ownership transferred to KCCA. \uf0b7 Out of 871 PAPs due for compensation under the KIIDP II Project, only 695 PAPs (80% on average) had so far been fully compensated as at the time of audit. \uf0b7 The Project Management spent UGX.558,001,750 to settle interest accrued on delayed payment of Interim Payment Certificates (IPC) without justification."], ["", "PUBLIC ADMINISTRATION SECTOR", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 412, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted gaps in the implementation of the Parish Development Model, such as the absence of work plans, failure to fund SACCOs and contradicting PDM implementation guidelines. \uf0b7 The Authority did not provide a sufficient budget for the settlement of court compensation/liabilities, and there were no criteria to guide the settlement of the arrears.", null], ["20.", "Kampala Institutional and Infrastructure Development Project (KIIDP). 2020/21 Opinion Unqualified", "\uf0b7 Out of the available funds of UGX.121.3Bn, UGX.101.8Bn was spent, resulting in an unspent balance of UGX.19.5.Bn representing an absorption level of 84%. As a result, two outputs assessed with twelve (12) activities were partially implemented. \uf0b7 I noted that the project experienced challenges in implementing its activities which affected service delivery. \uf0b7 I noted that out of the 459 titles bought by KCCA, only 64 land titles, representing 14%, had been processed and ownership transferred to KCCA. \uf0b7 Out of 871 PAPs due for compensation under the KIIDP II Project, only 695 PAPs (80% on average) had so far been fully compensated as at the time of audit. \uf0b7 The Project Management spent UGX.558,001,750 to settle interest accrued on delayed payment of Interim Payment Certificates (IPC) without justification."], ["", "PUBLIC ADMINISTRATION SECTOR", ""], ["1.", "Uganda Embassy in Abu Dhabi. Opinion Unqualified", "\uf0b7 The Embassy budgeted to collect NTR of UGX.1.59Bn during the financial year under review but realized UGX.0.044Bn only representing a performance of 3% of the target. The poor performance in NTR was partly attributed to unrealistic NTR projections due to the non-participation of the Embassy during the estimation of NTR by MoFPED. \uf0b7 The entity budgeted to receive UGX.9.99Bn out of which UGX.9.38Bn was warranted resulting into 94% release of the budgeted funds. All the total warrants received were spent representing an absorption level of 100%. \uf0b7 I assessed the implementation of a sample of five (5) outputs that had been fully quantified with a total of nine (9) activities worth UGX.9.30Bn and noted that three (3) outputs with four (4) activities and expenditure worth UGX.4.93Bn were fully implemented. \uf0b7 Two (2) outputs with five (5) activities worth UGX.4.37Bn were partially implemented. Out of the five (5) activities, the Embassy fully implemented two (2) activities and three (3) activities were partially implemented. \uf0b7 Funds totaling to AED 40,300.42 (UGX.40,300,420) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The Embassy incurred a total expenditure on rescue accommodation of AED 201,000 (UGX.201,000,000). I noted that the Embassy is liable for any damage caused to the premises and for any nuisance acts that would arise following the admission of the distressed Ugandans and or any sickness which poses threats of potential contingent liabilities against GOU. This expenditure could have been avoided had the memorandum of understanding between"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 412, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "395", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 412, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "the GOU and the Government of the United Arab Emirates in the Field of manpower and Domestic Worker Protocol been implemented and observed. \uf0b7 I noted that the Mission is developing a data base of Ugandans working and resident in the UAE as stated in the Strategic plan. \uf0b7 The Mission is renting the chancery premises at a total cost of UGX.500 million per annum which is very costly to Government in the long run. \uf0b7 The embassy established a Consulate in Dubai where rent is charged at a cost of AED 460,000 (UGX.460Mn) per annum. This is to facilitate the quick consular services needed to the many Ugandans. \uf0b7 The Consulate lacks adequate budget provision for the smooth operations of a consulate.", null], ["2.", "Uganda Embassy in Abu Dhabi. 2020/21 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.1,593,934,550 during the Financial year 2021/2021 however; only UGX.53,465,766 was collected, resulting in a shortfall of UGX.1,540,468,784 representing a 3.4% performance. Shortfall in revenue collections affects implementation of planned activities. \uf0b7 The entity budgeted to receive UGX. 6.112Bn which was all warranted. \uf0b7 Out of the three (3) outputs with a total of seven (7) activities and expenditure of UGX.6.14Bn sampled for assessment, I noted that all the three (3) outputs with a total of Seven (7) activities and expenditure worth UGX.6.14Bn were fully quantified. \uf0b7 I noted that 3 outputs with 7 activities worth UGX.6.14Bn were partially implemented. Out of 7 activities, the entity fully implemented 1 activity (14%) while 6 activities were partially implemented (71%) and 1 activity (14%) remained unimplemented. \uf0b7 I noted that funds to the tune of UGX.10,964,532 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals."], ["3.", "The Embassy of Republic of Uganda, Cairo Opinion Unqualified", "\uf0b7 I noted that the entity did not budget for NTR collection despite a communication from the PS/ST which projected the Entity\u2019s NTR at UGX.1.3Bn. However, only UGX.0.226Bn was collected. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.4.75Bn which was all warranted/released 100%. \uf0b7 I noted that the Mission received UGX.4.75Bn during the financial year which was all spent, representing an absorption level of 100%. \uf0b7 I noted that the Embassy took a decision to directly purchase two motor vehicles, at AED. 376,094 (Approximately USD. 102,000 or UGX. 387,600,000) which had not been delivered at the time of concluding the audit exercise (December, 2022)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 413, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "the GOU and the Government of the United Arab Emirates in the Field of manpower and Domestic Worker Protocol been implemented and observed. \uf0b7 I noted that the Mission is developing a data base of Ugandans working and resident in the UAE as stated in the Strategic plan. \uf0b7 The Mission is renting the chancery premises at a total cost of UGX.500 million per annum which is very costly to Government in the long run. \uf0b7 The embassy established a Consulate in Dubai where rent is charged at a cost of AED 460,000 (UGX.460Mn) per annum. This is to facilitate the quick consular services needed to the many Ugandans. \uf0b7 The Consulate lacks adequate budget provision for the smooth operations of a consulate.", null], ["2.", "Uganda Embassy in Abu Dhabi. 2020/21 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.1,593,934,550 during the Financial year 2021/2021 however; only UGX.53,465,766 was collected, resulting in a shortfall of UGX.1,540,468,784 representing a 3.4% performance. Shortfall in revenue collections affects implementation of planned activities. \uf0b7 The entity budgeted to receive UGX. 6.112Bn which was all warranted. \uf0b7 Out of the three (3) outputs with a total of seven (7) activities and expenditure of UGX.6.14Bn sampled for assessment, I noted that all the three (3) outputs with a total of Seven (7) activities and expenditure worth UGX.6.14Bn were fully quantified. \uf0b7 I noted that 3 outputs with 7 activities worth UGX.6.14Bn were partially implemented. Out of 7 activities, the entity fully implemented 1 activity (14%) while 6 activities were partially implemented (71%) and 1 activity (14%) remained unimplemented. \uf0b7 I noted that funds to the tune of UGX.10,964,532 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals."], ["3.", "The Embassy of Republic of Uganda, Cairo Opinion Unqualified", "\uf0b7 I noted that the entity did not budget for NTR collection despite a communication from the PS/ST which projected the Entity\u2019s NTR at UGX.1.3Bn. However, only UGX.0.226Bn was collected. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.4.75Bn which was all warranted/released 100%. \uf0b7 I noted that the Mission received UGX.4.75Bn during the financial year which was all spent, representing an absorption level of 100%. \uf0b7 I noted that the Embassy took a decision to directly purchase two motor vehicles, at AED. 376,094 (Approximately USD. 102,000 or UGX. 387,600,000) which had not been delivered at the time of concluding the audit exercise (December, 2022)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 413, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "396", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 413, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 A comparison of the approved structure (07 staff) of the Mission with the staff on the ground (10 staff) indicated a non-alignment of staff to the approved and communicated structure by the Ministry of Public Service.", null], ["4.", "The Embassy of Republic of Uganda, Cairo 2021 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.2.125Bn during the year under review. Out of this, UGX.0.101Bn was collected, resulting in a shortfall of UGX UGX.2.024Bn which represents 4.75% performance. \uf0b7 The entity budgeted to receive UGX.3.59Bn and all of it was warranted. \uf0b7 I noted that three (3) outputs with a total of Seventeen (17) activities and expenditure worth UGX.3.29Bn were fully quantified, while One (1) output with one (1) activity and expenditure of UGx.0.3BN was not quantified to enable assessment of performance. \uf0b7 I noted that funds to the tune of UGX. 740,634,774 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 A review of the approved staff establishment of the Embassy revealed that the Embassy had an approved staff structure of 6 staff positions which were all filled. However, the Embassy had four (4) extra Staff."], ["5.", "The Embassy of Republic of Uganda, Rome Opinion Unqualified", "\uf0b7 I noted that the Mission did not budget for NTR collection despite a communication from the PS/ST which projected the Entity\u2019s NTR at UGX.0.14Bn. However, only UGX.0.013Bn was collected from processing of documents and other miscellaneous revenues. \uf0b7 I noted that the Mission was supposed to receive UGX5.032Bn, of which UGX.4.784Bn was warranted/released, thus representing 95.1% budget performance. \uf0b7 Out of the total warrants of UGX.4.784Bn received by the Mission during the financial year, UGX.4.246Bn was spent resulting in an unspent balance of UGX.0.538Bn, representing an absorption level of 88.8%. \uf0b7 I noted that three (3) outputs that had been fully quantified with a total of Fifteen (15) activities worth UGX.4.57Bn were partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 A comparison of the approved structure (07 staff) of the Mission with the staff on the ground (10 staff) indicated a non-alignment of staff to the approved and communicated structure by the Ministry of Public Service.", null], ["4.", "The Embassy of Republic of Uganda, Cairo 2021 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.2.125Bn during the year under review. Out of this, UGX.0.101Bn was collected, resulting in a shortfall of UGX UGX.2.024Bn which represents 4.75% performance. \uf0b7 The entity budgeted to receive UGX.3.59Bn and all of it was warranted. \uf0b7 I noted that three (3) outputs with a total of Seventeen (17) activities and expenditure worth UGX.3.29Bn were fully quantified, while One (1) output with one (1) activity and expenditure of UGx.0.3BN was not quantified to enable assessment of performance. \uf0b7 I noted that funds to the tune of UGX. 740,634,774 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 A review of the approved staff establishment of the Embassy revealed that the Embassy had an approved staff structure of 6 staff positions which were all filled. However, the Embassy had four (4) extra Staff."], ["5.", "The Embassy of Republic of Uganda, Rome Opinion Unqualified", "\uf0b7 I noted that the Mission did not budget for NTR collection despite a communication from the PS/ST which projected the Entity\u2019s NTR at UGX.0.14Bn. However, only UGX.0.013Bn was collected from processing of documents and other miscellaneous revenues. \uf0b7 I noted that the Mission was supposed to receive UGX5.032Bn, of which UGX.4.784Bn was warranted/released, thus representing 95.1% budget performance. \uf0b7 Out of the total warrants of UGX.4.784Bn received by the Mission during the financial year, UGX.4.246Bn was spent resulting in an unspent balance of UGX.0.538Bn, representing an absorption level of 88.8%. \uf0b7 I noted that three (3) outputs that had been fully quantified with a total of Fifteen (15) activities worth UGX.4.57Bn were partially implemented"], ["6.", "The Embassy of Republic of Uganda, Rome 2021 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.1.594Bn during the year under review. However, this amount was not indicated in the Mission\u2019s Statement of Appropriation. Out of the estimated NTR, UGX.0.019Bn was collected, resulting in a shortfall of UGX.1.575Bn which represents 1.19% performance. \uf0b7 Of the total receipts for the financial year of UGX.5.032Bn, a sum of UGX.4.22Bn was spent by the entity resulting in an unspent balance of UGX.0.812Bn representing an absorption level of 84%. \uf0b7 Out of the four (4) outputs with a total of twenty-nine (29) activities and expenditure of UGX.4.22Bn sampled for assessment, two (2) outputs with a total of Eleven (11) activities and expenditure worth UGX.0.14Bn were fully quantified. Two (2) output with Eighteen (18) activity and expenditure worth UGX.4.08Bn were not quantified to enable assessment of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "397", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 414, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted two (2) outputs with Eleven (11) activities worth UGX.0.14Bn were partially implemented. Out of the Eleven (11) activities, the entity partially implemented Five (5) activities (45%) while six (6) activities (55%) were not implemented. No activities were fully implemented.", null], ["7.", "The Uganda Embassy, Ottawa Opinion Unqualified", "\uf0b7 Although the Mission received all the funds amounting to UGX5.03Bn during the year, none of the outputs were fully achieved. Two (2) Outputs with six (6) activities worth UGX.4.73Bn were partially implemented. \uf0b7 I noted that the entity submitted all the Quarterly performance reports beyond the deadlines \uf0b7 Contrary to the PFMA 2015, I noted that the Mission collected revenue amounting to UGX. 195,916,665 during the period and only remitted UGX. 65,522,902 leaving the balance of UGX. 130,393,763 un-remitted. Similarly, in prior period ending 30th June 2020, the Mission collected UGX.13,091,885 and only remitted UGX.5,196,911 \uf0b7 I noted that outstanding commitments had increased from UGX.435,764,018 to UGX.693,780,172 at closure of the financial year most of which related to unpaid taxes and deduction on properties owned by the mission \uf0b7 Out of the approved 6 staff positions, 5 were filled leaving 1 vacant."], ["8.", "The Uganda Embassy, Ottawa 2020/21 Opinion Unqualified", "\uf0b7 Although the Mission received all the funds amounting to UGX5.03Bn during the year, none of the outputs were fully achieved. Two (2) Outputs with six (6) activities worth UGX.4.73Bn were partially implemented. \uf0b7 I noted that the entity submitted all the Quarterly performance reports beyond the deadlines \uf0b7 Contrary to the PFMA 2015, I noted that the Mission collected revenue amounting to UGX. 195,916,665 during the period and only remitted UGX. 65,522,902 leaving the balance of UGX. 130,393,763 un-remitted. Similarly, in prior period ending 30th June 2020, the Mission collected UGX.13,091,885 and only remitted UGX.5,196,911 \uf0b7 I noted that outstanding commitments had increased from UGX.435,764,018 to UGX.693,780,172 at closure of the financial year most of which related to unpaid taxes and deduction on properties owned by the mission \uf0b7 Out of the approved 6 staff positions, 5 were filled leaving 1 vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted two (2) outputs with Eleven (11) activities worth UGX.0.14Bn were partially implemented. Out of the Eleven (11) activities, the entity partially implemented Five (5) activities (45%) while six (6) activities (55%) were not implemented. No activities were fully implemented.", null], ["7.", "The Uganda Embassy, Ottawa Opinion Unqualified", "\uf0b7 Although the Mission received all the funds amounting to UGX5.03Bn during the year, none of the outputs were fully achieved. Two (2) Outputs with six (6) activities worth UGX.4.73Bn were partially implemented. \uf0b7 I noted that the entity submitted all the Quarterly performance reports beyond the deadlines \uf0b7 Contrary to the PFMA 2015, I noted that the Mission collected revenue amounting to UGX. 195,916,665 during the period and only remitted UGX. 65,522,902 leaving the balance of UGX. 130,393,763 un-remitted. Similarly, in prior period ending 30th June 2020, the Mission collected UGX.13,091,885 and only remitted UGX.5,196,911 \uf0b7 I noted that outstanding commitments had increased from UGX.435,764,018 to UGX.693,780,172 at closure of the financial year most of which related to unpaid taxes and deduction on properties owned by the mission \uf0b7 Out of the approved 6 staff positions, 5 were filled leaving 1 vacant."], ["8.", "The Uganda Embassy, Ottawa 2020/21 Opinion Unqualified", "\uf0b7 Although the Mission received all the funds amounting to UGX5.03Bn during the year, none of the outputs were fully achieved. Two (2) Outputs with six (6) activities worth UGX.4.73Bn were partially implemented. \uf0b7 I noted that the entity submitted all the Quarterly performance reports beyond the deadlines \uf0b7 Contrary to the PFMA 2015, I noted that the Mission collected revenue amounting to UGX. 195,916,665 during the period and only remitted UGX. 65,522,902 leaving the balance of UGX. 130,393,763 un-remitted. Similarly, in prior period ending 30th June 2020, the Mission collected UGX.13,091,885 and only remitted UGX.5,196,911 \uf0b7 I noted that outstanding commitments had increased from UGX.435,764,018 to UGX.693,780,172 at closure of the financial year most of which related to unpaid taxes and deduction on properties owned by the mission \uf0b7 Out of the approved 6 staff positions, 5 were filled leaving 1 vacant."], ["9.", "Uganda Embassy in Abuja Opinion Unqualified", "\uf0b7 A sum of UGX.245,782,986 relating to foreign exchange gain was not transferred to the UCF contrary to section 30 (1) of PFMA, 2015. The funds were spent on the movement of 5 officers arising from posting and transfer and recalls which happened in one year. \uf0b7 The Embassy budgeted to receive UGX.5.609Bn out of which only UGX.5.406Bn was received leaving a balance of UGX.0.195Bn thus affecting implementation of planned activities. \uf0b7 I noted that four (4) outputs that were fully quantified with a total of twelve (12) activities worth UGX.5.628Bn had 6 activities that were full implemented, 5 activities were partially implemented and 1 activity that was not implemented during the year non or partial implementation of activities affected some delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "398", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 415, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 UGX.18,600,672 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The Embassy only paid UGX.3,095,724,757 (12.5%) and not UGX.4,820,729,056 (20%) agreed in signed contract as advance payment to a firm for construction works at Abuja Chancery plot. If this is to continue, this is likely to result into litigation and financial loss. \uf0b7 A review of the asset register, Board of Survey report and inspection of HOM residential house revealed that there were 18 unserviceable items that were not disposed as required. \uf0b7 I noted that the Embassy\u2019s capital development budget was inadequately funded yet UGX1.35Bn is urgently needed to procure various items to fund urgent operations. \uf0b7 E-Visa approval for travelers to Uganda was handled by Immigration office in Kampala without the input of Embassy of Uganda in Nigeria. This poses various risks to Uganda and Nigeria Governments on security issues.", null], ["10.", "Uganda Embassy in Abuja, 2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.20.845Bn, UGX.20.239Bn was spent by the entity resulting in an unspent balance of UGX.0.455Bn representing an absorption level of 97.8%. As a result, I noted that of the thirteen (13) quantified outputs worth UGX.18.3Bn assessed; eight (8) outputs were fully implemented and five (5) outputs were partially implemented. \uf0b7 The Commission received off-budget financing totalling to UGX.1.15Bn from five (5) development partners during the year. \uf0b7 I noted significant delays in the investigation of cases hence affecting the disposal rate of human rights cases. \uf0b7 I carried out inspections of regional offices of Jinja and Mbarara and noted that in the last two years, only one (1) tribunal meeting was held in Jinja and none in Mbarara. \uf0b7 I reviewed the management of land and noted that all five (5) pieces of land owned by the entity were not recorded in the GFMIS fixed assets module, the entity did not have a land tiltle for one piece of land for Gulu regional office, titles for four (4) pieces of land had not been transferred into the custody of the Uganda Land Commission and one piece of land in Masaka (Old Kumbu, Masaka Municipality) measuring approximately 0.0620 hectares belonging to the Commission was not in use. \uf0b7 UHRC had outstanding domestic arrears of UGX.290,507,036 as at 30th June 2022 \uf0b7 I reviewed the management of ICT and noted that the Commission has failed to dispose off old IT items for 4 to 10 years. \uf0b7 The Commission had no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["11.", "Uganda Embassy in Ankara", "\uf0b7 The Embassy had an approved NTR budget of UGX.0.02Bn but only UGX.0.011Bn was collected, resulting in a shortfall of UGX.0.009Bn which represents a performance of 55% thus affecting the entity\u2019s activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 416, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 UGX.18,600,672 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The Embassy only paid UGX.3,095,724,757 (12.5%) and not UGX.4,820,729,056 (20%) agreed in signed contract as advance payment to a firm for construction works at Abuja Chancery plot. If this is to continue, this is likely to result into litigation and financial loss. \uf0b7 A review of the asset register, Board of Survey report and inspection of HOM residential house revealed that there were 18 unserviceable items that were not disposed as required. \uf0b7 I noted that the Embassy\u2019s capital development budget was inadequately funded yet UGX1.35Bn is urgently needed to procure various items to fund urgent operations. \uf0b7 E-Visa approval for travelers to Uganda was handled by Immigration office in Kampala without the input of Embassy of Uganda in Nigeria. This poses various risks to Uganda and Nigeria Governments on security issues.", null], ["10.", "Uganda Embassy in Abuja, 2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.20.845Bn, UGX.20.239Bn was spent by the entity resulting in an unspent balance of UGX.0.455Bn representing an absorption level of 97.8%. As a result, I noted that of the thirteen (13) quantified outputs worth UGX.18.3Bn assessed; eight (8) outputs were fully implemented and five (5) outputs were partially implemented. \uf0b7 The Commission received off-budget financing totalling to UGX.1.15Bn from five (5) development partners during the year. \uf0b7 I noted significant delays in the investigation of cases hence affecting the disposal rate of human rights cases. \uf0b7 I carried out inspections of regional offices of Jinja and Mbarara and noted that in the last two years, only one (1) tribunal meeting was held in Jinja and none in Mbarara. \uf0b7 I reviewed the management of land and noted that all five (5) pieces of land owned by the entity were not recorded in the GFMIS fixed assets module, the entity did not have a land tiltle for one piece of land for Gulu regional office, titles for four (4) pieces of land had not been transferred into the custody of the Uganda Land Commission and one piece of land in Masaka (Old Kumbu, Masaka Municipality) measuring approximately 0.0620 hectares belonging to the Commission was not in use. \uf0b7 UHRC had outstanding domestic arrears of UGX.290,507,036 as at 30th June 2022 \uf0b7 I reviewed the management of ICT and noted that the Commission has failed to dispose off old IT items for 4 to 10 years. \uf0b7 The Commission had no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["11.", "Uganda Embassy in Ankara", "\uf0b7 The Embassy had an approved NTR budget of UGX.0.02Bn but only UGX.0.011Bn was collected, resulting in a shortfall of UGX.0.009Bn which represents a performance of 55% thus affecting the entity\u2019s activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 416, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "399", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 416, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 The Embassy budgeted to receive UGX.5.877Bn, UGX. 5.418Bn was released resulting into a shortfall of UGX.0.459Bn representing a shortfall of 8% of the budget. \uf0b7 I noted that four (4) outputs that were fully quantified with a total of nine (9) activities worth UGX.5.363Bn had 5 activities that were full implemented,2 activities were partially implemented and 2 activities that was not implemented during the year non or partial implementation of activities affected service delivery. \uf0b7 The Embassy submitted performance report for Q4 after the deadline given for submission of the reports contrary to the circular standing instruments thus affecting timely evaluation of performance.. \uf0b7 Out of approved staff structure of 8 staff positions, only 6 were filled leaving 2 positions vacant thus overloading the available staff time. \uf0b7 I noted that the Embassy\u2019s capital development budget was inadequately funded. \uf0b7 The Embassy has not procured a Chancery despite having planned to procure one."], ["12.", "Uganda Embassy in Ankara 2020/21 Opinion Unqualified", "\uf0b7 The Embassy had an approved NTR budget of UGX.1.594Bn but only UGX.0.0162Bn was collected, resulting in a shortfall of UGX.UGX.1.5778 which represents 1.02% performance thus affecting the entity\u2019s activities. \uf0b7 I noted that three (3) outputs that were fully quantified with a total of eight (8) activities worth UGX.4.13Bn had 4 activities that were fully implemented, 1 activity was partially implemented and 3 activities that were not implemented during the year the embassy may fail to achieve the purpose for which it exists. \uf0b7 UGX.38,516,920 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The Embassy submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports contrary to the circular standing instruments thus affecting timely evaluation of performance. \uf0b7 I noted that the Embassy\u2019s diplomatic activities were inadequately funded leaving a number of activities unimplemented. \uf0b7 Out of approved staff structure of 8 staff positions, only 6 were filled leaving two positions vacant thus overloading the available staff time. \uf0b7 I noted that the Embassy\u2019s capital development budget was inadequately funded and this has affected activities that require constant travels."], ["13.", "Uganda Embassy in China, Beijing Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR amounting to UGX. 0.19Bn during the year under review. Out of this, only UGX.0.014Bn was collected, representing a performance of 7.4% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 The Embassy budgeted to receive UGX.5.877Bn, UGX. 5.418Bn was released resulting into a shortfall of UGX.0.459Bn representing a shortfall of 8% of the budget. \uf0b7 I noted that four (4) outputs that were fully quantified with a total of nine (9) activities worth UGX.5.363Bn had 5 activities that were full implemented,2 activities were partially implemented and 2 activities that was not implemented during the year non or partial implementation of activities affected service delivery. \uf0b7 The Embassy submitted performance report for Q4 after the deadline given for submission of the reports contrary to the circular standing instruments thus affecting timely evaluation of performance.. \uf0b7 Out of approved staff structure of 8 staff positions, only 6 were filled leaving 2 positions vacant thus overloading the available staff time. \uf0b7 I noted that the Embassy\u2019s capital development budget was inadequately funded. \uf0b7 The Embassy has not procured a Chancery despite having planned to procure one."], ["12.", "Uganda Embassy in Ankara 2020/21 Opinion Unqualified", "\uf0b7 The Embassy had an approved NTR budget of UGX.1.594Bn but only UGX.0.0162Bn was collected, resulting in a shortfall of UGX.UGX.1.5778 which represents 1.02% performance thus affecting the entity\u2019s activities. \uf0b7 I noted that three (3) outputs that were fully quantified with a total of eight (8) activities worth UGX.4.13Bn had 4 activities that were fully implemented, 1 activity was partially implemented and 3 activities that were not implemented during the year the embassy may fail to achieve the purpose for which it exists. \uf0b7 UGX.38,516,920 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The Embassy submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports contrary to the circular standing instruments thus affecting timely evaluation of performance. \uf0b7 I noted that the Embassy\u2019s diplomatic activities were inadequately funded leaving a number of activities unimplemented. \uf0b7 Out of approved staff structure of 8 staff positions, only 6 were filled leaving two positions vacant thus overloading the available staff time. \uf0b7 I noted that the Embassy\u2019s capital development budget was inadequately funded and this has affected activities that require constant travels."], ["13.", "Uganda Embassy in China, Beijing Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR amounting to UGX. 0.19Bn during the year under review. Out of this, only UGX.0.014Bn was collected, representing a performance of 7.4% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "400", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 417, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 According to the approved budget, the entity was supposed to receive UGX.6.280Bn out of which UGX.5.860Bn was warranted, resulting in a shortfall of UGX.0.420Bn. The shortfall represents 6.7% of the approved budget. \uf0b7 I assessed the implementation of all the four (4) outputs that had been fully quantified with a total of twenty (20) activities worth UGX.6.280Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX. 0.3Bn was fully implemented. Three (3) outputs with nineteen (19) activities worth UGX.5.98Bn were partially implemented.", null], ["14.", "Uganda Embassy in China, Beijing 2020/21 Opinion Unqualified", "\uf0b7 I noted that the entity did not budget to collect NTR during the year under review but collected UGX.9.831 million during the year. \uf0b7 The entity budgeted to receive UGX.4.98Bn out of which UGX.4.98Bn was warranted, implying 100% release of the budget. All the funds received were absorbed. \uf0b7 I assessed the implementation of three (3) outputs that were fully quantified with a total of 7 activities worth UGX.4.981bn and noted that out of 7 activities, the entity fully implemented 1 activity (14%), 3 activities were partially implemented (43%) while 3 activities (43%) remained unimplemented. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports."], ["15.", "Uganda Embassy in Berlin Opinion Unqualified", "\uf0b7 I noted that several Out puts in the Strategic plan are not included in the Annual work plan and vice versa. In addition some annualised targets in the strategic plan were different from those in the annual work plan. \uf0b7 I noted that although the Mission had not budgeted to collect NTR during the year under review, an amount of UGX.39,346,556 was recognized in the financial statements \uf0b7 One (1) output (HIV/AIDS Mainstreaming) with a total of nineteen (19) activities and expenditure worth UGX. 0.566Bn were insufficiently quantified. I observed that out of the nineteen (19) activities, five (5) activities (26%) were quantified while fourteen (14) activities (74%) were not clearly quantified to enable assessment of performance. \uf0b7 Out of 25 quantified activities, 7 activities (28%) were fully implemented, 9 activities (36%) were partially implemented while 9 activities (36%) remained unimplemented. \uf0b7 I noted that \u20ac202,700 had been diverted to implement activities other than the activities for which they were budgeted. \uf0b7 the Mission has not had any approved Charter by the Minister of Foreign Affairs since 2014. This is despite the fact that the finance committee meeting held on 24th February 2022 agreed on development of a Mission Charter. \uf0b7 Despite the Mission in Berlin being mandated to promote and protect Uganda\u2019s national interests in Germany, Austria, Czech Republic, Poland, Hungary, the Vatican, Slovakia, Bulgaria, and Romania and with the United Nations"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 418, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 According to the approved budget, the entity was supposed to receive UGX.6.280Bn out of which UGX.5.860Bn was warranted, resulting in a shortfall of UGX.0.420Bn. The shortfall represents 6.7% of the approved budget. \uf0b7 I assessed the implementation of all the four (4) outputs that had been fully quantified with a total of twenty (20) activities worth UGX.6.280Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX. 0.3Bn was fully implemented. Three (3) outputs with nineteen (19) activities worth UGX.5.98Bn were partially implemented.", null], ["14.", "Uganda Embassy in China, Beijing 2020/21 Opinion Unqualified", "\uf0b7 I noted that the entity did not budget to collect NTR during the year under review but collected UGX.9.831 million during the year. \uf0b7 The entity budgeted to receive UGX.4.98Bn out of which UGX.4.98Bn was warranted, implying 100% release of the budget. All the funds received were absorbed. \uf0b7 I assessed the implementation of three (3) outputs that were fully quantified with a total of 7 activities worth UGX.4.981bn and noted that out of 7 activities, the entity fully implemented 1 activity (14%), 3 activities were partially implemented (43%) while 3 activities (43%) remained unimplemented. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports."], ["15.", "Uganda Embassy in Berlin Opinion Unqualified", "\uf0b7 I noted that several Out puts in the Strategic plan are not included in the Annual work plan and vice versa. In addition some annualised targets in the strategic plan were different from those in the annual work plan. \uf0b7 I noted that although the Mission had not budgeted to collect NTR during the year under review, an amount of UGX.39,346,556 was recognized in the financial statements \uf0b7 One (1) output (HIV/AIDS Mainstreaming) with a total of nineteen (19) activities and expenditure worth UGX. 0.566Bn were insufficiently quantified. I observed that out of the nineteen (19) activities, five (5) activities (26%) were quantified while fourteen (14) activities (74%) were not clearly quantified to enable assessment of performance. \uf0b7 Out of 25 quantified activities, 7 activities (28%) were fully implemented, 9 activities (36%) were partially implemented while 9 activities (36%) remained unimplemented. \uf0b7 I noted that \u20ac202,700 had been diverted to implement activities other than the activities for which they were budgeted. \uf0b7 the Mission has not had any approved Charter by the Minister of Foreign Affairs since 2014. This is despite the fact that the finance committee meeting held on 24th February 2022 agreed on development of a Mission Charter. \uf0b7 Despite the Mission in Berlin being mandated to promote and protect Uganda\u2019s national interests in Germany, Austria, Czech Republic, Poland, Hungary, the Vatican, Slovakia, Bulgaria, and Romania and with the United Nations"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 418, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "401", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 418, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Agencies in Bonn, Hamburg and Vienna, by the time of audit the Ambassador had only been accredited in Germany alone.", null], ["16.", "Uganda Embassy in Berlin 2021 Opinion Unqualified", "\uf0b7 Although all the funds were received during, the Mission did not achieve all the outputs. Five (5) out of seven (7) strategic outputs from the strategic plan were partially achieved \uf0b7 Out of the total receipts for the financial year of UGX. 5.77Bn, UGX.5.72Bn was spent by the entity resulting in an unspent balance of UGX.0.05Bn \uf0b7 One (1) output with a total of four (4) activities and expenditure worth UGX.1.17Bn were insufficiently quantified. I observed that out of the four (4) activities, three (3) activities (75%) were quantified while one (1) activity (25%) were not clearly quantified to enable assessment of performance. \uf0b7 2 outputs with 13 activities worth UGX. 4.55Bn were partially implemented. Out of 13 activities, 3 activities were partially implemented (23%) while 10 activities (76.9%) remained unimplemented. \uf0b7 From a sample I noted that UGX.221,106,545 had been diverted from other activities to pay medical expenses. \uf0b7 I noted that the fixed assets register maintained by the entity was not updated. A number of assets in the BoS Report such as the saloon cars, desktop computers, laptops, printers, servers, photocopiers were not included in the Assets register. \uf0b7 A review of the approved staff establishment of the mission in Germany revealed that although the Mission had an approved staff structure of 6 staff positions the actual staff positions filled were 9 (150%) resulting in an excess of 3 \uf0b7 Contrary to the Public standing orders, the Mission paid EUR 14,921 (UGX.63,352,611) in respect to educational allowances to staff without children accompanying them at the Mission. \uf0b7 Although the entity had an approved Procurement Plan, procurements worth UGX.286,095,641 for Medical Insurance, were undertaken outside the approved procurement plan. \uf0b7 I noted that 2 procurements for Heating Oil were undertaken using the request for quotation, and direct procurement method, without a clear justification for the direct procurement method."], ["17.", "Uganda Embassy in Brussels Opinion Unqualified", "\uf0b7 The embassy budgeted to collect NTR of UGX.0.4Bn during the year under review. Out of this, only UGX.0.0085Bn was collected, representing a performance of 2.1% of the target. \uf0b7 The budgets for four (4) outputs assessed were not supported by individual activity costings/budgets. \uf0b7 I assessed the four (4) outputs that had been fully quantified with 19 activities worth UGX.1.130Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.0.170Bn were fully implemented; One (1) output with sixteen (16) activities worth UGX.0.80Bn were partially implemented. All the sixteen (16) activities, were partially implemented, while Two (2) outputs with two (2) activities worth 0.160Bn was not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 419, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Agencies in Bonn, Hamburg and Vienna, by the time of audit the Ambassador had only been accredited in Germany alone.", null], ["16.", "Uganda Embassy in Berlin 2021 Opinion Unqualified", "\uf0b7 Although all the funds were received during, the Mission did not achieve all the outputs. Five (5) out of seven (7) strategic outputs from the strategic plan were partially achieved \uf0b7 Out of the total receipts for the financial year of UGX. 5.77Bn, UGX.5.72Bn was spent by the entity resulting in an unspent balance of UGX.0.05Bn \uf0b7 One (1) output with a total of four (4) activities and expenditure worth UGX.1.17Bn were insufficiently quantified. I observed that out of the four (4) activities, three (3) activities (75%) were quantified while one (1) activity (25%) were not clearly quantified to enable assessment of performance. \uf0b7 2 outputs with 13 activities worth UGX. 4.55Bn were partially implemented. Out of 13 activities, 3 activities were partially implemented (23%) while 10 activities (76.9%) remained unimplemented. \uf0b7 From a sample I noted that UGX.221,106,545 had been diverted from other activities to pay medical expenses. \uf0b7 I noted that the fixed assets register maintained by the entity was not updated. A number of assets in the BoS Report such as the saloon cars, desktop computers, laptops, printers, servers, photocopiers were not included in the Assets register. \uf0b7 A review of the approved staff establishment of the mission in Germany revealed that although the Mission had an approved staff structure of 6 staff positions the actual staff positions filled were 9 (150%) resulting in an excess of 3 \uf0b7 Contrary to the Public standing orders, the Mission paid EUR 14,921 (UGX.63,352,611) in respect to educational allowances to staff without children accompanying them at the Mission. \uf0b7 Although the entity had an approved Procurement Plan, procurements worth UGX.286,095,641 for Medical Insurance, were undertaken outside the approved procurement plan. \uf0b7 I noted that 2 procurements for Heating Oil were undertaken using the request for quotation, and direct procurement method, without a clear justification for the direct procurement method."], ["17.", "Uganda Embassy in Brussels Opinion Unqualified", "\uf0b7 The embassy budgeted to collect NTR of UGX.0.4Bn during the year under review. Out of this, only UGX.0.0085Bn was collected, representing a performance of 2.1% of the target. \uf0b7 The budgets for four (4) outputs assessed were not supported by individual activity costings/budgets. \uf0b7 I assessed the four (4) outputs that had been fully quantified with 19 activities worth UGX.1.130Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.0.170Bn were fully implemented; One (1) output with sixteen (16) activities worth UGX.0.80Bn were partially implemented. All the sixteen (16) activities, were partially implemented, while Two (2) outputs with two (2) activities worth 0.160Bn was not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 419, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "402", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 419, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 the Mission did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budget. \uf0b7 the mission had an accumulated unspent balance of UGX. 170,862,053 which had not been transferred to the consolidated fund. \uf0b7 funds to the tune of Euro. 14,238.10 (equivalent to UGX 56,952,400) were irregularly diverted from allowances and paid for installation of a gate at the official residence without seeking and obtaining the necessary approvals. \uf0b7 State of the embassy Assets ; the Official residence requires more repairs ;an empty plot of land within the prime area of the city in Brussels measuring approximately more than 1.0 acres needs to redevelop to save on the high annual rental expenses incurred on staff accommodation", null], ["18.", "Uganda Embassy in Brussels 2020/21 Opinion Unqualified", "\uf0b7 The embassy budgeted to collect NTR of UGX.1.594 Bn during the year. However only UGX.0.387 Bn was collected, resulting in a shortfall of UGX.1.207Bn which represents 2.43% performance. \uf0b7 3 outputs with 7 activities worth UGX.5.423Bn which were fully quantified, were partially implemented. Out of 7 activities, the entity fully implemented 1 activity (14.3%), 2 activities were partially implemented (28.6%) while 4 activities (57.1%) remained unimplemented. \uf0b7 UGX. 31,521,823 (Euro 8,168.18) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Embassy land measuring approximately 1 acre is un-occupied and not under use. However, the mission incurred costs to a tune of approximately UGX. 29,254,486 (Euro 7,580.65) on its maintenance during the year without any returns."], ["19.", "Uganda Embassy in Juba Opinion Unqualified", "\uf0b7 I noted that the entity did not budget for NTR during the year under review, however UGX.453,110,497 was collected as NTR during the period. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.9.31Bn out of which UGX.9.31Bn was warranted, resulting in 100% funding of the budget. Out of the total warrants of UGX.9.311Bn received during the financial year, UGX.9.01Bn was spent by the entity resulting in an unspent balance of UGX.0.3Bn representing an absorption level of 96.7%. \uf0b7 I assessed the implementation of a sample of three (3) outputs that had been fully quantified with a total of four (4) activities worth UGX.0.85Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.0.3Bn were fully implemented, two (2) outputs with three (3) activities worth UGX.55Bn were partially implemented. Out of the three activities, two (2) activities were partially implemented and one (1) activity was not implemented. \uf0b7 I reviewed the financial statements and affairs of the Embassy for the underlying period, and noted a balance of UGX.335,754,842 as cash in transit which has been in the books of the embassy for more than five financial years."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 the Mission did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budget. \uf0b7 the mission had an accumulated unspent balance of UGX. 170,862,053 which had not been transferred to the consolidated fund. \uf0b7 funds to the tune of Euro. 14,238.10 (equivalent to UGX 56,952,400) were irregularly diverted from allowances and paid for installation of a gate at the official residence without seeking and obtaining the necessary approvals. \uf0b7 State of the embassy Assets ; the Official residence requires more repairs ;an empty plot of land within the prime area of the city in Brussels measuring approximately more than 1.0 acres needs to redevelop to save on the high annual rental expenses incurred on staff accommodation", null], ["18.", "Uganda Embassy in Brussels 2020/21 Opinion Unqualified", "\uf0b7 The embassy budgeted to collect NTR of UGX.1.594 Bn during the year. However only UGX.0.387 Bn was collected, resulting in a shortfall of UGX.1.207Bn which represents 2.43% performance. \uf0b7 3 outputs with 7 activities worth UGX.5.423Bn which were fully quantified, were partially implemented. Out of 7 activities, the entity fully implemented 1 activity (14.3%), 2 activities were partially implemented (28.6%) while 4 activities (57.1%) remained unimplemented. \uf0b7 UGX. 31,521,823 (Euro 8,168.18) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Embassy land measuring approximately 1 acre is un-occupied and not under use. However, the mission incurred costs to a tune of approximately UGX. 29,254,486 (Euro 7,580.65) on its maintenance during the year without any returns."], ["19.", "Uganda Embassy in Juba Opinion Unqualified", "\uf0b7 I noted that the entity did not budget for NTR during the year under review, however UGX.453,110,497 was collected as NTR during the period. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.9.31Bn out of which UGX.9.31Bn was warranted, resulting in 100% funding of the budget. Out of the total warrants of UGX.9.311Bn received during the financial year, UGX.9.01Bn was spent by the entity resulting in an unspent balance of UGX.0.3Bn representing an absorption level of 96.7%. \uf0b7 I assessed the implementation of a sample of three (3) outputs that had been fully quantified with a total of four (4) activities worth UGX.0.85Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.0.3Bn were fully implemented, two (2) outputs with three (3) activities worth UGX.55Bn were partially implemented. Out of the three activities, two (2) activities were partially implemented and one (1) activity was not implemented. \uf0b7 I reviewed the financial statements and affairs of the Embassy for the underlying period, and noted a balance of UGX.335,754,842 as cash in transit which has been in the books of the embassy for more than five financial years."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "403", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 420, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["20.", "Uganda Embassy in Juba 2020/21 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.3.188Bn during the year under review. Out of this, only UGX.0.416Bn was realized, representing a performance of 13% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.13.759Bn, out of which UGX. UGX.13.759Bn was warranted, resulting in 100% funding. \uf0b7 I observed that all the four (4) outputs with a total of eighteen (18) activities and expenditure worth UGX.13.77Bn were fully quantified. \uf0b7 I assessed the implementation of four (4) outputs that were fully quantified with a total of 18 activities worth UGX..13.77Bn and noted that; One (1) output with 1 activity worth UGX.9.08Bn was fully implemented, two (2) outputs with 14 activities worth UGX.0.796Bn were partially implemented while one (1) output with a total of three (3) activities and expenditure worth UGX.3.89Bn were not implemented at all. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports."], ["21.", "Uganda Embassy in Bujumbura Opinion Unqualified", "\uf0b7 I noted that the Mission had an NTR budget of UGX.0.5Bn for the financial year however UGX 0.8Bn was realised above the target. \uf0b7 The Mission had a budget for GoU funding of UGX. 9.2Bn for the year however UGX 9.6Bn was warranted which was over and above the budget. All the warranted funds were utilized. \uf0b7 I observed that the budgets for three (3) out of the eight (8) outputs assessed were not supported by individual activity costing/budgets. \uf0b7 The Mission had challenges in setting clear and appropriate performance indicators in the approved work plans and budgets. Some of the indicators used were generic and in some cases activities did not have performance indicators at all. \uf0b7 I noted that the Embassy did not maintain a detailed register of risks and as such, there were no strategies and officers responsible for ensuring risks did not materialize."], ["22.", "Uganda Embassy in Bujumbura 2020/21 Opinion Unqualified", "\uf0b7 Out of a sample of eight (8) strategic activities/targets for the year from the strategic plan, five (5) targets were partially achieved, and three (3) targets were not achieved by the end of the year. \uf0b7 The entity collected only UGX.250,911,619 out of the budgeted NTR of UGX.3.188 Bn during the year under review, resulting in a shortfall of UGX.2,937,088,381, which represents 8% performance. \uf0b7 The entity budgeted to receive UGX.3.286Bn, which was all warranted/released. This reflects a performance of 100% of the budget."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 421, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["20.", "Uganda Embassy in Juba 2020/21 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.3.188Bn during the year under review. Out of this, only UGX.0.416Bn was realized, representing a performance of 13% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.13.759Bn, out of which UGX. UGX.13.759Bn was warranted, resulting in 100% funding. \uf0b7 I observed that all the four (4) outputs with a total of eighteen (18) activities and expenditure worth UGX.13.77Bn were fully quantified. \uf0b7 I assessed the implementation of four (4) outputs that were fully quantified with a total of 18 activities worth UGX..13.77Bn and noted that; One (1) output with 1 activity worth UGX.9.08Bn was fully implemented, two (2) outputs with 14 activities worth UGX.0.796Bn were partially implemented while one (1) output with a total of three (3) activities and expenditure worth UGX.3.89Bn were not implemented at all. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports."], ["21.", "Uganda Embassy in Bujumbura Opinion Unqualified", "\uf0b7 I noted that the Mission had an NTR budget of UGX.0.5Bn for the financial year however UGX 0.8Bn was realised above the target. \uf0b7 The Mission had a budget for GoU funding of UGX. 9.2Bn for the year however UGX 9.6Bn was warranted which was over and above the budget. All the warranted funds were utilized. \uf0b7 I observed that the budgets for three (3) out of the eight (8) outputs assessed were not supported by individual activity costing/budgets. \uf0b7 The Mission had challenges in setting clear and appropriate performance indicators in the approved work plans and budgets. Some of the indicators used were generic and in some cases activities did not have performance indicators at all. \uf0b7 I noted that the Embassy did not maintain a detailed register of risks and as such, there were no strategies and officers responsible for ensuring risks did not materialize."], ["22.", "Uganda Embassy in Bujumbura 2020/21 Opinion Unqualified", "\uf0b7 Out of a sample of eight (8) strategic activities/targets for the year from the strategic plan, five (5) targets were partially achieved, and three (3) targets were not achieved by the end of the year. \uf0b7 The entity collected only UGX.250,911,619 out of the budgeted NTR of UGX.3.188 Bn during the year under review, resulting in a shortfall of UGX.2,937,088,381, which represents 8% performance. \uf0b7 The entity budgeted to receive UGX.3.286Bn, which was all warranted/released. This reflects a performance of 100% of the budget."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 421, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "404", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 421, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The embassy did not fully implement the four planned outputs. Out of the four (4), only one (1) output with one activity worth UGX.0.5Bn was fully implemented, and the three (3) outputs with twelve (12) activities worth UGX.2.75Bn were partially implemented. \uf0b7 The embassy did not remit unutilised end-of-year balances amounting to UGX.31,649,399 to the Treasury for onward transfer to the Consolidated Fund. \uf0b7 The entity irregularly paid UGX.402,208,624 (BIF.223,797,365) out of imprest on activities such as air tickets, salaries, rent, security deposits and purchase of capital items, which are not small incidental expenditures such as postage and other office costs as guided by the Treasury Instructions 2017. And did not prepare a reconciliation of the Petty Cashbook and a Petty Cash Replenishment Request form.", null], ["23.", "Uganda High Commission Canberra Opinion Unqualified", "\uf0b7 Contrary to the requirements of the circular, the Uganda High Commission, Canberra had a Mission Chatter for 2021/2022 which was not aligned to the Mission\u2019s Strategic Plan 2020/21 - 2025. As a result the budget for the same financial year was also not aligned to the strategic objectives in the Strategic Plan. \uf0b7 I noted that according to the Medium-Term Expenditure Framework (MTEF) projections, only UGX.23.08 was allocated to the High Commission over the five years, mainly for wage and non-wage (recurrent) spending \uf0b7 The approved structure of the High Commission considers only the Head of Mission and the graded as Foreign Service Officers. Other officers who are posted and work at the High Commission such as the Financial and the Administrative Attaches were not included in the approved structure of the High Commission. \uf0b7 I established that the High Commission paid a total of AUD 48,551.57 during the financial without separating what related to normal power use and the portion meant for cooling/heating. This is irregular and affects implementation of other planned activities of the High commission. \uf0b7 I noted that MOFA released AUD.1,068,219.79 (UGX.3.00Bn) to the High Commission in excess of the required commitment of AUD 320,000 for the Acquisition of the Chancery by Government of Uganda. The excess of AUD 748,219.79 was deposited with Lawyers under an Escrow Account in the bank. However, this excess amount was wrongly expensed during the year instead of recognizing it as cash and cash equivalents on the escrow Account."], ["24.", "Uganda High Commission Canberra 2020/21 Opinion Unqualified", "\uf0b7 I noted that the mission finalised the preparation of the strategic plan for the period 2020/2021-2024/2025. However, the strategic plan was approved on 27th September 2021 after the end of the financial year under audit. \uf0b7 I noted that funds to the tune of AUD.10081.38 (UGX.27, 161,455) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the Mission spent UGX.171, 287,858 on medical refunds and other medical expenses to its staff during the financial year. Out of the total refunds paid, the insurance refunded only the qualifying amount of UGX.72,880,522"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 422, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The embassy did not fully implement the four planned outputs. Out of the four (4), only one (1) output with one activity worth UGX.0.5Bn was fully implemented, and the three (3) outputs with twelve (12) activities worth UGX.2.75Bn were partially implemented. \uf0b7 The embassy did not remit unutilised end-of-year balances amounting to UGX.31,649,399 to the Treasury for onward transfer to the Consolidated Fund. \uf0b7 The entity irregularly paid UGX.402,208,624 (BIF.223,797,365) out of imprest on activities such as air tickets, salaries, rent, security deposits and purchase of capital items, which are not small incidental expenditures such as postage and other office costs as guided by the Treasury Instructions 2017. And did not prepare a reconciliation of the Petty Cashbook and a Petty Cash Replenishment Request form.", null], ["23.", "Uganda High Commission Canberra Opinion Unqualified", "\uf0b7 Contrary to the requirements of the circular, the Uganda High Commission, Canberra had a Mission Chatter for 2021/2022 which was not aligned to the Mission\u2019s Strategic Plan 2020/21 - 2025. As a result the budget for the same financial year was also not aligned to the strategic objectives in the Strategic Plan. \uf0b7 I noted that according to the Medium-Term Expenditure Framework (MTEF) projections, only UGX.23.08 was allocated to the High Commission over the five years, mainly for wage and non-wage (recurrent) spending \uf0b7 The approved structure of the High Commission considers only the Head of Mission and the graded as Foreign Service Officers. Other officers who are posted and work at the High Commission such as the Financial and the Administrative Attaches were not included in the approved structure of the High Commission. \uf0b7 I established that the High Commission paid a total of AUD 48,551.57 during the financial without separating what related to normal power use and the portion meant for cooling/heating. This is irregular and affects implementation of other planned activities of the High commission. \uf0b7 I noted that MOFA released AUD.1,068,219.79 (UGX.3.00Bn) to the High Commission in excess of the required commitment of AUD 320,000 for the Acquisition of the Chancery by Government of Uganda. The excess of AUD 748,219.79 was deposited with Lawyers under an Escrow Account in the bank. However, this excess amount was wrongly expensed during the year instead of recognizing it as cash and cash equivalents on the escrow Account."], ["24.", "Uganda High Commission Canberra 2020/21 Opinion Unqualified", "\uf0b7 I noted that the mission finalised the preparation of the strategic plan for the period 2020/2021-2024/2025. However, the strategic plan was approved on 27th September 2021 after the end of the financial year under audit. \uf0b7 I noted that funds to the tune of AUD.10081.38 (UGX.27, 161,455) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the Mission spent UGX.171, 287,858 on medical refunds and other medical expenses to its staff during the financial year. Out of the total refunds paid, the insurance refunded only the qualifying amount of UGX.72,880,522"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 422, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "405", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 422, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 During the audit, I noted that the Mission spent UGX.82, 251,459 on electricity/gas expenses for Staff. However, I could not determine personal bills for officers and bills accruing to the government. I was therefore unable to establish the actual expenses spent on electricity for government business.", null], ["25.", "Uganda Embassy in Algiers Opinion Unqualified", "\uf0b7 The entity collected NTR of UGX. 11,623,722 out of the budgeted UGX. 210m during the financial year under review representing a performance of 5.5% of the target. \uf0b7 The entity received warrants amounting to UGX.4.4098Bn out of the budgeted UGX.4.886Bn resulting in a shortfall of UGX. 0.477Bn representing a 9.7% of the approved budget. All the funds received were however fully absorbed. \uf0b7 I assessed the extent of implementation of the only output that was well quantified and noted that this out-put was partially implemented. Out of the nine (9) activities, the mission fully implemented two (2) activities (22%), while seven (7) activities (77%) were not implemented at all. \uf0b7 I noted that the signatories to the Mission Accounts were not as per the guidelines given by the Accountant General."], ["26.", "Uganda Embassy in Algiers 2020/21 Opinion Unqualified", "\uf0b7 During the review, I noted that the Mission did not have a strategic plan that was well aligned to the NDP-III \uf0b7 The Mission had an NTR budget of UGX2.125Bn out of which only UGX. 939,989 was collected representing a performance of 0.04%. Shortfalls in NTR performance affect service delivery. \uf0b7 I assessed a sample of three outputs with 28 activities worth UGX 3.89Bn. Two of the outputs with 17 activities were fully quantified while one output with 11 activities was partially quantified. \uf0b7 I assessed the implementation of the two quantified outputs and noted that all of them were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 423, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 During the audit, I noted that the Mission spent UGX.82, 251,459 on electricity/gas expenses for Staff. However, I could not determine personal bills for officers and bills accruing to the government. I was therefore unable to establish the actual expenses spent on electricity for government business.", null], ["25.", "Uganda Embassy in Algiers Opinion Unqualified", "\uf0b7 The entity collected NTR of UGX. 11,623,722 out of the budgeted UGX. 210m during the financial year under review representing a performance of 5.5% of the target. \uf0b7 The entity received warrants amounting to UGX.4.4098Bn out of the budgeted UGX.4.886Bn resulting in a shortfall of UGX. 0.477Bn representing a 9.7% of the approved budget. All the funds received were however fully absorbed. \uf0b7 I assessed the extent of implementation of the only output that was well quantified and noted that this out-put was partially implemented. Out of the nine (9) activities, the mission fully implemented two (2) activities (22%), while seven (7) activities (77%) were not implemented at all. \uf0b7 I noted that the signatories to the Mission Accounts were not as per the guidelines given by the Accountant General."], ["26.", "Uganda Embassy in Algiers 2020/21 Opinion Unqualified", "\uf0b7 During the review, I noted that the Mission did not have a strategic plan that was well aligned to the NDP-III \uf0b7 The Mission had an NTR budget of UGX2.125Bn out of which only UGX. 939,989 was collected representing a performance of 0.04%. Shortfalls in NTR performance affect service delivery. \uf0b7 I assessed a sample of three outputs with 28 activities worth UGX 3.89Bn. Two of the outputs with 17 activities were fully quantified while one output with 11 activities was partially quantified. \uf0b7 I assessed the implementation of the two quantified outputs and noted that all of them were partially implemented."], ["27.", "Uganda Embassy in Tehran, 2021/22 Opinion Unqualified", "\uf0b7 I noted that the mission did not budget for NTR for year under review and as such no NTR was collected. \uf0b7 According to the approved budget, the mission was supposed to receive UGX.4.14Bn out of which UGX 3.66Bn was received. All the funds that were received were absorbed. \uf0b7 I assessed the implementation of a sample of three (3) outputs that had been fully quantified with a total of eighteen (18) activities worth UGX.4.14bn and noted that all the out-puts were partially implemented. Out of the 18 activities worth 4.14 Bn assessed, 8 (44%) activities were fully implemented while 10 (66%) activities were not implemented at all. \uf0b7 The Mission accumulated domestic arrears of UGX 157,418,581 during the year contrary to the Treasury Instructions. \uf0b7 During the year under review, the mission spent UGX.1,296,080,389, on rent which is 34.2% of the total expenditure for the year of UGX.3, 795,208,084."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 423, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "406", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 423, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["28.", "Uganda Embassy in Tehran, 2020/21 Opinion Unqualified", "\uf0b7 The mission did not budget to collect NTR during the year under review. However, the entity collected UGX. 825,385. \uf0b7 The mission budgeted to receive UGX.3.84Bn all of which was warranted and absorbed \uf0b7 I noted that the mission had sufficiently quantified all the outputs and activities for year. I assessed the implementation of these out-puts and noted that One output with five activities (5) was worth UGX 0.76Bn was fully implemented while two outputs worth 3.068Bn with sixteen (16) activities were partially implemented. \uf0b7 The Mission submitted performance reports for Q1, Q2, Q3, Q4 however there was no evidence for submission before elapse of the deadline."], ["29.", "Uganda High Commission in Dar es Salaam. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.5,301Bn, UGX.5,758Bn was spent by the entity resulting in over-expenditure of UGX.0.457Bn representing an absorption level of 109%. As a result, I noted that of the 21 quantified activities worth 5.76Bn assessed; 2 activities representing 6%, were fully implemented, and 19 activities representing 94 %, were partially implemented. \uf0b7 The Mission did not return to the consolidated fund unspent balances for the prior year, totalling to USD.63,345.76, an equivalent of UGX.222,343,617.6. Management instead used the funds for meeting extra-budgetary expenditures."], ["30.", "Uganda High Commission in Dar es Salaam. 2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.5.32Bn, UGX.5.01Bn was spent by the entity resulting in an unspent balance of UGX. 0.31, representing absorption level of 94.7%. \uf0b7 I assessed the implementation of four (4) outputs with a total of twelve (12) activities worth UGX. 4.41Bn and noted that one (1) output with three (3) activities worth 3.75Bn was fully implemented, and one (1) output with six (6) activities worth UGX.0.410Bn was partially implemented (i.e Out of the six activities, the entity fully implemented two (2) activities, and four (4) activities remained unimplemented) and two (2) outputs with three activities worth 0.24Bn were not implemented at all. \uf0b7 The entity procured several items that were not on the Mission\u2019s approved procurement plan. Out of the seven (7) procurements sampled, there was no evidence of evaluation done and there were no contract managers. \uf0b7 The embassy spent USD 4.877.00 (UGX. 17,308,814.4) on refunds for medical expenses to its officers yet the Public Service Standing Orders, 2010, requires Foreign Service Officers to be covered by full medical insurance. \uf0b7 The Embassy paid UGX.78,079,540 to its officials for educational allowances instead of paying educational Institutions or Schools."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["28.", "Uganda Embassy in Tehran, 2020/21 Opinion Unqualified", "\uf0b7 The mission did not budget to collect NTR during the year under review. However, the entity collected UGX. 825,385. \uf0b7 The mission budgeted to receive UGX.3.84Bn all of which was warranted and absorbed \uf0b7 I noted that the mission had sufficiently quantified all the outputs and activities for year. I assessed the implementation of these out-puts and noted that One output with five activities (5) was worth UGX 0.76Bn was fully implemented while two outputs worth 3.068Bn with sixteen (16) activities were partially implemented. \uf0b7 The Mission submitted performance reports for Q1, Q2, Q3, Q4 however there was no evidence for submission before elapse of the deadline."], ["29.", "Uganda High Commission in Dar es Salaam. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.5,301Bn, UGX.5,758Bn was spent by the entity resulting in over-expenditure of UGX.0.457Bn representing an absorption level of 109%. As a result, I noted that of the 21 quantified activities worth 5.76Bn assessed; 2 activities representing 6%, were fully implemented, and 19 activities representing 94 %, were partially implemented. \uf0b7 The Mission did not return to the consolidated fund unspent balances for the prior year, totalling to USD.63,345.76, an equivalent of UGX.222,343,617.6. Management instead used the funds for meeting extra-budgetary expenditures."], ["30.", "Uganda High Commission in Dar es Salaam. 2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.5.32Bn, UGX.5.01Bn was spent by the entity resulting in an unspent balance of UGX. 0.31, representing absorption level of 94.7%. \uf0b7 I assessed the implementation of four (4) outputs with a total of twelve (12) activities worth UGX. 4.41Bn and noted that one (1) output with three (3) activities worth 3.75Bn was fully implemented, and one (1) output with six (6) activities worth UGX.0.410Bn was partially implemented (i.e Out of the six activities, the entity fully implemented two (2) activities, and four (4) activities remained unimplemented) and two (2) outputs with three activities worth 0.24Bn were not implemented at all. \uf0b7 The entity procured several items that were not on the Mission\u2019s approved procurement plan. Out of the seven (7) procurements sampled, there was no evidence of evaluation done and there were no contract managers. \uf0b7 The embassy spent USD 4.877.00 (UGX. 17,308,814.4) on refunds for medical expenses to its officers yet the Public Service Standing Orders, 2010, requires Foreign Service Officers to be covered by full medical insurance. \uf0b7 The Embassy paid UGX.78,079,540 to its officials for educational allowances instead of paying educational Institutions or Schools."], ["31.", "Uganda High Commission in Doha. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year under review of 3.183Bn, UGX 3.026Bn was warranted, representing an absorption rate of 95.06 % of the approved budget."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "407", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 424, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Three (3) outputs with thirteen (13) activities worth. 3,183Bn were partially implemented. Out of the thirteen (13) activities, the entity fully implemented two (2) activities; nine (9) activities were partially implemented, while two (2) activities remained unimplemented. \uf0b7 The embassy did not have a substantive Contracts committee during the year under review.", null], ["32.", "Uganda High Commission in Doha. 2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.3.18Bn, UGX.2.99Bn was spent by the entity resulting in an unspent balance of UGX.0.19Bn, representing an absorption level of 94.02%. \uf0b7 I assessed the implementation of three (3) outputs with a total of eleven (11) activities worth UGX.2.99Bn and noted that three (3) outputs with eleven (11) activities worth UGX.2.99Bn assessed were partially implemented. Out of the eleven (11) activities, the entity fully implemented five (5) activities, four (4) activities were partially implemented, and two (2) activities were not implemented. \uf0b7 The embassy submitted its performance reports for Q1, Q2, Q3, and Q4 after the deadline given for submission of the reports. \uf0b7 The embassy did not populate the summary statement of stores and other assets as required by the PFMA 2015. \uf0b7 I noted that some procurements carried out were not included in the procurement plan. \uf0b7 The Mission did not have a substantive Contracts committee in place during the year under review. \uf0b7 The embassy has an approved structure of 15 positions, out of which 9 were filled, resulting in a shortfall of 6 (representing 40%)."], ["33.", "Uganda High Commission in Geneva. Opinion Unqualified", "\uf0b7 Out of the receipts of UGX.8,306,181,223 from the consolidated fund, UGX.7,818,929,021 was spent implying absorption rate of 94%. UGX.487,252,202 (6%) was an unspent and subsequently returned to the consolidated fund. \uf0b7 Out of seven priority areas prescribed in the mission charter only three (3) areas were quantified. Failure to quantify activities constrained evaluation of performance. \uf0b7 The Geneva mission incurred a total of CHF 259,200 (UGX.1,015,690,752) on annual rent comprising CHF 157,200 for the chancery and CHF 102,000 for the official Residence. Mortgage financing could help the mission acquire its own property if well negotiated and hence minimize rental costs. \uf0b7 Whereas the staffing structure provides for the position of Foreign Service Officer (FSO) Grade III, it was not filled. It was further noted that there is no provision for FSO II and yet it is filled while three (3) FSOIV are in place and yet the structure provides for only one(I). Unharmonized staffing presents a challenge for budget management."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 425, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Three (3) outputs with thirteen (13) activities worth. 3,183Bn were partially implemented. Out of the thirteen (13) activities, the entity fully implemented two (2) activities; nine (9) activities were partially implemented, while two (2) activities remained unimplemented. \uf0b7 The embassy did not have a substantive Contracts committee during the year under review.", null], ["32.", "Uganda High Commission in Doha. 2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.3.18Bn, UGX.2.99Bn was spent by the entity resulting in an unspent balance of UGX.0.19Bn, representing an absorption level of 94.02%. \uf0b7 I assessed the implementation of three (3) outputs with a total of eleven (11) activities worth UGX.2.99Bn and noted that three (3) outputs with eleven (11) activities worth UGX.2.99Bn assessed were partially implemented. Out of the eleven (11) activities, the entity fully implemented five (5) activities, four (4) activities were partially implemented, and two (2) activities were not implemented. \uf0b7 The embassy submitted its performance reports for Q1, Q2, Q3, and Q4 after the deadline given for submission of the reports. \uf0b7 The embassy did not populate the summary statement of stores and other assets as required by the PFMA 2015. \uf0b7 I noted that some procurements carried out were not included in the procurement plan. \uf0b7 The Mission did not have a substantive Contracts committee in place during the year under review. \uf0b7 The embassy has an approved structure of 15 positions, out of which 9 were filled, resulting in a shortfall of 6 (representing 40%)."], ["33.", "Uganda High Commission in Geneva. Opinion Unqualified", "\uf0b7 Out of the receipts of UGX.8,306,181,223 from the consolidated fund, UGX.7,818,929,021 was spent implying absorption rate of 94%. UGX.487,252,202 (6%) was an unspent and subsequently returned to the consolidated fund. \uf0b7 Out of seven priority areas prescribed in the mission charter only three (3) areas were quantified. Failure to quantify activities constrained evaluation of performance. \uf0b7 The Geneva mission incurred a total of CHF 259,200 (UGX.1,015,690,752) on annual rent comprising CHF 157,200 for the chancery and CHF 102,000 for the official Residence. Mortgage financing could help the mission acquire its own property if well negotiated and hence minimize rental costs. \uf0b7 Whereas the staffing structure provides for the position of Foreign Service Officer (FSO) Grade III, it was not filled. It was further noted that there is no provision for FSO II and yet it is filled while three (3) FSOIV are in place and yet the structure provides for only one(I). Unharmonized staffing presents a challenge for budget management."], ["34.", "Uganda High Commission in Geneva. 2020/21 Opinion", "\uf0b7 Out of the total receipts for the financial year of UGX.7.24Bn, UGX.6.83Bn was spent by the entity resulting in an unspent balance of UGX.0.41Bn representing an absorption level of 94.3%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 425, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "408", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 425, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 I noted that funds to the tune of USD.17,463.62 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Out of the three (3) outputs with a total of nine (9) activities and expenditure of UGX.7.24Bn sampled for assessment, I observed that all the activities were not clearly quantified to enable assessment of performance. \uf0b7 Out of the approved staff positions, 4 (57%) were filled leaving 3 (43%) vacant."], ["35.", "Uganda Consulate in Guangzhou, China Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.0.04Bn for the year, only UGX.0.004Bn, was collected, representing a performance of 10% of the target. \uf0b7 The entity budget was UGX.7.71Bn out of which UGX.7.18Bn was received, resulting in a shortfall of UGX.0.53Bn. The shortfall represents 6.9% of the approved budget. \uf0b7 Out of the total available funds of UGX.7.181Bn received during the financial year, UGX.3.785Bn was spent resulting in unspent balance of UGX.3.396Bn, an absorption level of 52.7%%. Some of the unspent funds are still held on the Consulate account. \uf0b7 Out of the five (5) outputs that had been fully quantified with a total of eight (18) activities worth UGX.7.71Bn, one (1) output with one (1) activity worth UGX.0.151Bn was fully implemented, while three (3) outputs with eighteen (18) activities worth UGX.4.539Bn were partially implemented and one (1) output with two (2) activities worth 3.0Bn was not implemented at all."], ["36.", "Uganda Consulate in Guangzhou, China 2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.2.09Bn during the year under review. Out of this, UGX. 0.024Bn was collected, resulting in a shortfall of UGX.2.026Bn which represents 1.2% performance. \uf0b7 Out of the total receipts for the financial year of UGX.4.545Bn, UGX.4.286Bn was spent by the entity resulting in an unspent balance of UGX.0.26Bn representing an absorption level of 94.3%. \uf0b7 All the three (3) outputs with a total of seventeen (17) activities and expenditure worth UGX.4.34Bn were fully quantified. \uf0b7 Three (3) outputs with 17 activities worth UGX.4.34Bn were partially implemented. Out of the seventeen (17) activities, the entity fully implemented eight (8) activities (47%), 2 activities (11.7%) were partially implemented and seven (7) activities (41.1)% were not implemented. \uf0b7 The Mission submitted performance reports for Q2, Q3 and Q4 after the deadline given for submission of the reports."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 426, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 I noted that funds to the tune of USD.17,463.62 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Out of the three (3) outputs with a total of nine (9) activities and expenditure of UGX.7.24Bn sampled for assessment, I observed that all the activities were not clearly quantified to enable assessment of performance. \uf0b7 Out of the approved staff positions, 4 (57%) were filled leaving 3 (43%) vacant."], ["35.", "Uganda Consulate in Guangzhou, China Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.0.04Bn for the year, only UGX.0.004Bn, was collected, representing a performance of 10% of the target. \uf0b7 The entity budget was UGX.7.71Bn out of which UGX.7.18Bn was received, resulting in a shortfall of UGX.0.53Bn. The shortfall represents 6.9% of the approved budget. \uf0b7 Out of the total available funds of UGX.7.181Bn received during the financial year, UGX.3.785Bn was spent resulting in unspent balance of UGX.3.396Bn, an absorption level of 52.7%%. Some of the unspent funds are still held on the Consulate account. \uf0b7 Out of the five (5) outputs that had been fully quantified with a total of eight (18) activities worth UGX.7.71Bn, one (1) output with one (1) activity worth UGX.0.151Bn was fully implemented, while three (3) outputs with eighteen (18) activities worth UGX.4.539Bn were partially implemented and one (1) output with two (2) activities worth 3.0Bn was not implemented at all."], ["36.", "Uganda Consulate in Guangzhou, China 2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.2.09Bn during the year under review. Out of this, UGX. 0.024Bn was collected, resulting in a shortfall of UGX.2.026Bn which represents 1.2% performance. \uf0b7 Out of the total receipts for the financial year of UGX.4.545Bn, UGX.4.286Bn was spent by the entity resulting in an unspent balance of UGX.0.26Bn representing an absorption level of 94.3%. \uf0b7 All the three (3) outputs with a total of seventeen (17) activities and expenditure worth UGX.4.34Bn were fully quantified. \uf0b7 Three (3) outputs with 17 activities worth UGX.4.34Bn were partially implemented. Out of the seventeen (17) activities, the entity fully implemented eight (8) activities (47%), 2 activities (11.7%) were partially implemented and seven (7) activities (41.1)% were not implemented. \uf0b7 The Mission submitted performance reports for Q2, Q3 and Q4 after the deadline given for submission of the reports."], ["37.", "Uganda Embassy in Khartoum. Opinion Unqualified", "\uf0b7 The embassy budgeted to collect NTR of UGX.0.02Bn during the year under review. Out of this, UGX.0.158Bn was collected, representing a performance of 790% of the target. \uf0b7 The embassy was supposed to receive UGX.4.129Bn from the Treasury out of which UGX.3.95Bn was warranted, resulting in a shortfall of UGX.0.179Bn which represents 95.6% of the approved budget."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 426, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "409", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 426, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the five (5) outputs, one (1) output with one (1) activity and expenditure worth UGX.0.17Bn were fully implemented; two (2) outputs with five (5) activities worth UGX.0.83Bn were partially implemented; and two (2) outputs with three (3) activities worth 2.95Bn were not implemented. \uf0b7 During the year, USD.16,222.90 (equivalent to UGX.60,835,875) were charged wrongly on other expenditure item codes without obtaining the necessary approvals.", null], ["38.", "Uganda Embassy in Khartoum. 2020/21 Opinion Unqualified", "\uf0b7 Management partially implemented all eight (8) strategic activities/targets from the strategic plan by the end of the financial year. \uf0b7 Out of the budgeted NTR of UGX.3.14Bn, only UGX.0.039Bn was collected, resulting in a shortfall of UGX. 3.11Bn, which represents 1.24% performance. \uf0b7 All three outputs with a total of nine (9) activities and expenditure worth UGX. 3.96Bn were fully quantified. That is, all nine (9) activities (100%) within these outputs were clearly quantified to enable assessment of performance. \uf0b7 All three (3) outputs with nine (9) activities worth UGX.3.96Bn were partially implemented. Out of the nine (9) activities, the entity fully implemented three (3) activities (33%), One activity was partially implemented (11%), while five (5) activities (56%) remained unimplemented. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports as indicated in the table below; \uf0b7 The Embassy did not transfer end-of-year balances amounting to UGX.69,209,601 to the Treasury for onward transfer to the Consolidated Fund."], ["39.", "Uganda Embassy in Kigali. Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.80Mn during the year under review. Out of this, only UGX. 46.7Mn was collected, representing a performance of 58% of the target. \uf0b7 The Mission had a budget or UGX.3.3Bn which was all received and absorbed. \uf0b7 None of the output was fully implemented. All the three outputs sampled were all partially implemented. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.599,992,260 which is 17.5% of the total expenditure for the year of UGX.3,300,783,813, in regard to rent which is very high. \uf0b7 During the year, UGX 599.9Mn was spent on rent for the official residence for the Ambassador and five other Mission staff. This constitutes 17.5% of the total mission expenditure of UGX 3.30Bn. The high administrative costs in rent reduce the amount of funds available in the budget for implementation of other activities and service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 427, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of the five (5) outputs, one (1) output with one (1) activity and expenditure worth UGX.0.17Bn were fully implemented; two (2) outputs with five (5) activities worth UGX.0.83Bn were partially implemented; and two (2) outputs with three (3) activities worth 2.95Bn were not implemented. \uf0b7 During the year, USD.16,222.90 (equivalent to UGX.60,835,875) were charged wrongly on other expenditure item codes without obtaining the necessary approvals.", null], ["38.", "Uganda Embassy in Khartoum. 2020/21 Opinion Unqualified", "\uf0b7 Management partially implemented all eight (8) strategic activities/targets from the strategic plan by the end of the financial year. \uf0b7 Out of the budgeted NTR of UGX.3.14Bn, only UGX.0.039Bn was collected, resulting in a shortfall of UGX. 3.11Bn, which represents 1.24% performance. \uf0b7 All three outputs with a total of nine (9) activities and expenditure worth UGX. 3.96Bn were fully quantified. That is, all nine (9) activities (100%) within these outputs were clearly quantified to enable assessment of performance. \uf0b7 All three (3) outputs with nine (9) activities worth UGX.3.96Bn were partially implemented. Out of the nine (9) activities, the entity fully implemented three (3) activities (33%), One activity was partially implemented (11%), while five (5) activities (56%) remained unimplemented. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports as indicated in the table below; \uf0b7 The Embassy did not transfer end-of-year balances amounting to UGX.69,209,601 to the Treasury for onward transfer to the Consolidated Fund."], ["39.", "Uganda Embassy in Kigali. Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.80Mn during the year under review. Out of this, only UGX. 46.7Mn was collected, representing a performance of 58% of the target. \uf0b7 The Mission had a budget or UGX.3.3Bn which was all received and absorbed. \uf0b7 None of the output was fully implemented. All the three outputs sampled were all partially implemented. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.599,992,260 which is 17.5% of the total expenditure for the year of UGX.3,300,783,813, in regard to rent which is very high. \uf0b7 During the year, UGX 599.9Mn was spent on rent for the official residence for the Ambassador and five other Mission staff. This constitutes 17.5% of the total mission expenditure of UGX 3.30Bn. The high administrative costs in rent reduce the amount of funds available in the budget for implementation of other activities and service delivery."], ["40.", "Uganda Embassy in Kigali 2020/21", "\uf0b7 The Mission budgeted to collect NTR worth 3.188Bn out of which UGX 42.0million was collected translating into a performance of 1.3%. \uf0b7 The mission had an approved budget of UGX 3.3Bn which was all warranted and absorbed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 427, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "410", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 427, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 I sampled three (3) outputs with a total of ten (10) activities and expenditure worth UGX.3.239Bn for assessment and noted that all the outputs were fully quantified. Out of the three out-puts, one output with 5 activities worth UGX.0.68Bn was partially implemented while the remaining two outputs with 5 activities were not implemented at all. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports."], ["41.", "Uganda Embassy in Kinshasa. Opinion Unqualified", "\uf0b7 I noted that the Mission had an NTR budget of UGX.0.5Bn for the financial year however UGX 0.8Bn was realised above the target. \uf0b7 The Mission had a budget for GoU funding of UGX. 9.2Bn for the year however UGX 9.6Bn was warranted which was over and above the budget. All the warranted funds were utilized. \uf0b7 I observed that the budgets for three (3) out of the eight (8) outputs assessed were not supported by individual activity costing/budgets. \uf0b7 The Mission had challenges in setting clear and appropriate performance indicators in the approved work plans and budgets. Some of the indicators used were generic and in some cases activities did not have performance indicators at all. \uf0b7 I noted that the Embassy did not maintain a detailed register of risks and as such, there were no strategies and officers responsible for ensuring risks did not materialize."], ["42.", "Uganda Embassy in Kinshasa. 2020/21 Opinion Unqualified", "\uf0b7 I noted that the Mission finalized the preparation of the strategic plan for the period 2020/2021-2024/2025. However, this had not yet been approved by the National Planning Authority. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.2.125Bn during the year under review, out of this, UGX.0.669 was collected representing 31.48%, resulting in a shortfall in performance of UGX. 1.456Bn (68.52%). \uf0b7 The entity budgeted to receive UGX.7.46Bn and all of it was warranted resulting into 100% budget release. Out of these releases UGX.7.26Bn was absorbed leaving unspent balance of UGX.0.199Bn. \uf0b7 I reviewed the extent of quantification of the seven (7) outputs with a total of thirty-four (34) activities and expenditure of UGX.7.46Bn and noted that none of the outputs was fully quantified. \uf0b7 I noted that reports for Q1, Q2 and Q3 quarters were submitted after the lapse of the deadline for submission."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 I sampled three (3) outputs with a total of ten (10) activities and expenditure worth UGX.3.239Bn for assessment and noted that all the outputs were fully quantified. Out of the three out-puts, one output with 5 activities worth UGX.0.68Bn was partially implemented while the remaining two outputs with 5 activities were not implemented at all. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission of the reports."], ["41.", "Uganda Embassy in Kinshasa. Opinion Unqualified", "\uf0b7 I noted that the Mission had an NTR budget of UGX.0.5Bn for the financial year however UGX 0.8Bn was realised above the target. \uf0b7 The Mission had a budget for GoU funding of UGX. 9.2Bn for the year however UGX 9.6Bn was warranted which was over and above the budget. All the warranted funds were utilized. \uf0b7 I observed that the budgets for three (3) out of the eight (8) outputs assessed were not supported by individual activity costing/budgets. \uf0b7 The Mission had challenges in setting clear and appropriate performance indicators in the approved work plans and budgets. Some of the indicators used were generic and in some cases activities did not have performance indicators at all. \uf0b7 I noted that the Embassy did not maintain a detailed register of risks and as such, there were no strategies and officers responsible for ensuring risks did not materialize."], ["42.", "Uganda Embassy in Kinshasa. 2020/21 Opinion Unqualified", "\uf0b7 I noted that the Mission finalized the preparation of the strategic plan for the period 2020/2021-2024/2025. However, this had not yet been approved by the National Planning Authority. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.2.125Bn during the year under review, out of this, UGX.0.669 was collected representing 31.48%, resulting in a shortfall in performance of UGX. 1.456Bn (68.52%). \uf0b7 The entity budgeted to receive UGX.7.46Bn and all of it was warranted resulting into 100% budget release. Out of these releases UGX.7.26Bn was absorbed leaving unspent balance of UGX.0.199Bn. \uf0b7 I reviewed the extent of quantification of the seven (7) outputs with a total of thirty-four (34) activities and expenditure of UGX.7.46Bn and noted that none of the outputs was fully quantified. \uf0b7 I noted that reports for Q1, Q2 and Q3 quarters were submitted after the lapse of the deadline for submission."], ["43.", "Uganda High Commission in Kuala Lumpur. Opinion Unqualified", "\uf0b7 During the year under review; the Mission had an approved budget of UGX.3.712Bn out of which UGX.3.56Bn was warranted and all the funds spent. \uf0b7 The Mission budgeted to collect NTR of UGX.9,843,762 which was fully realized representing a performance of 100% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "411", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 428, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 The Mission planned to receive UGX.3.712Bn out of which UGX.3.562 was warranted resulting in a shortfall of UGX.150M that represents 4% of the approved budget. The unwarranted funds were meant for Presentation of credentials to Cambodia, Laos-PDR and Myanmar and Commercial diplomacy activities. \uf0b7 I noted that the entity did not seek a revision of its budget, and the work plan as provided for by section 17 (3) of the PFMA 2015. \uf0b7 Out of the total warrants of UGX.3.562Bn received during the financial year under review, UGX.3.53Bn was spent by the entity resulting in an absorption level of 99%. \uf0b7 I assessed the implementation of four (4) outputs that were fully quantified with a total of fifteen (15) activities worth UGX.3.557Bn and noted that all the four (4) outputs with fifteen (15) activities worth UGX.3.557Bn were partially implemented. Out of the fifteen (15) activities, the entity fully implemented eight (8) activities; six (6) activities were partially implemented, while one (1) activity remained unimplemented. \uf0b7 The Mission did not implement some planned activities such as Presentation of Credentials to Cambodia, Laos-PDR and Myanmar, FDI of US $ 27.3M was not attracted to Uganda against the set target of USD 100M, One (1) Bench marking study visit was not coordinated while 10 out of 12 official delegations were not coordinated. \uf0b7 I noted that the Mission did not maintain a detailed risk register of risks which may affect the implementation of activities as detailed in the approved work plans and budgets. There were no strategies and officers responsible to mitigate the occurrence of such risks. \uf0b7 The approved staff Structure of the Mission provides for five (5) staff however, I noted that the Mission is understaffed with a Human Resource capacity of three (3) (60%) Home-based Staff while (2) (40%) positions of FSO 111 and FSO V were not filled. I also noted that the position of FSO 11 that was not provided for in the structure was filled."], ["44.", "Uganda High Commission in Kuala Lumpur. 2020/21 Opinion Unqualified", "\uf0b7 The Mission had an approved budget of UGX.3.54 Bn that was all released for the financial year 2020/2021. The Embassy planned to achieve its deliverables through implementation of three (03) main outputs worth UGX.3.51Bn, representing 99% of the total budget. \uf0b7 The mission did not achieve all the targets set in the mission statement for the period under review. Out of eight (8) strategic activities/targets; four (4) objectives were fully implemented, three (3) were partially achieved while one (1) was not achieved at all by the end of the financial year. \uf0b7 I noted that the Embassy budgeted to collect NTR of UGX.11.8Million which was all realized representing a performance of 100%. \uf0b7 The Mission budgeted to receive UGX.3,542,140,000 out of which UGX.3,542,139,217Bn was warranted representing 99.9% of the budget. \uf0b7 Out of the total receipts for the year of UGX.3.542,Bn, UGX.3.390Bn was spent resulting in an unspent balance of UGX.0.151Bn representing an absorption level of 96%. The unspent balance of UGX.45,545,945 (MYR 55,065.88)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 429, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "", "\uf0b7 The Mission planned to receive UGX.3.712Bn out of which UGX.3.562 was warranted resulting in a shortfall of UGX.150M that represents 4% of the approved budget. The unwarranted funds were meant for Presentation of credentials to Cambodia, Laos-PDR and Myanmar and Commercial diplomacy activities. \uf0b7 I noted that the entity did not seek a revision of its budget, and the work plan as provided for by section 17 (3) of the PFMA 2015. \uf0b7 Out of the total warrants of UGX.3.562Bn received during the financial year under review, UGX.3.53Bn was spent by the entity resulting in an absorption level of 99%. \uf0b7 I assessed the implementation of four (4) outputs that were fully quantified with a total of fifteen (15) activities worth UGX.3.557Bn and noted that all the four (4) outputs with fifteen (15) activities worth UGX.3.557Bn were partially implemented. Out of the fifteen (15) activities, the entity fully implemented eight (8) activities; six (6) activities were partially implemented, while one (1) activity remained unimplemented. \uf0b7 The Mission did not implement some planned activities such as Presentation of Credentials to Cambodia, Laos-PDR and Myanmar, FDI of US $ 27.3M was not attracted to Uganda against the set target of USD 100M, One (1) Bench marking study visit was not coordinated while 10 out of 12 official delegations were not coordinated. \uf0b7 I noted that the Mission did not maintain a detailed risk register of risks which may affect the implementation of activities as detailed in the approved work plans and budgets. There were no strategies and officers responsible to mitigate the occurrence of such risks. \uf0b7 The approved staff Structure of the Mission provides for five (5) staff however, I noted that the Mission is understaffed with a Human Resource capacity of three (3) (60%) Home-based Staff while (2) (40%) positions of FSO 111 and FSO V were not filled. I also noted that the position of FSO 11 that was not provided for in the structure was filled."], ["44.", "Uganda High Commission in Kuala Lumpur. 2020/21 Opinion Unqualified", "\uf0b7 The Mission had an approved budget of UGX.3.54 Bn that was all released for the financial year 2020/2021. The Embassy planned to achieve its deliverables through implementation of three (03) main outputs worth UGX.3.51Bn, representing 99% of the total budget. \uf0b7 The mission did not achieve all the targets set in the mission statement for the period under review. Out of eight (8) strategic activities/targets; four (4) objectives were fully implemented, three (3) were partially achieved while one (1) was not achieved at all by the end of the financial year. \uf0b7 I noted that the Embassy budgeted to collect NTR of UGX.11.8Million which was all realized representing a performance of 100%. \uf0b7 The Mission budgeted to receive UGX.3,542,140,000 out of which UGX.3,542,139,217Bn was warranted representing 99.9% of the budget. \uf0b7 Out of the total receipts for the year of UGX.3.542,Bn, UGX.3.390Bn was spent resulting in an unspent balance of UGX.0.151Bn representing an absorption level of 96%. The unspent balance of UGX.45,545,945 (MYR 55,065.88)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 429, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "412", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 429, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "was returned to the Consolidated Fund while foreign exchange loss of UGX.115,988,734 was incurred during the period. \uf0b7 Three (03) outputs with a total of fourteen (14) activities and expenditure worth UGX.3.51 were clearly and fully quantified to enable assessment of performance. \uf0b7 I noted that three (03) outputs with a total of fourteen (14) activities worth UGX.3.51Bn were partially implemented. Out of fourteen (14) activities, six (6) representing 43% of the activities were fully implemented; three (3) activities (21%) were partially implemented while five (5) activities (36%) were not implemented. \uf0b7 The activities that were not fully implemented included; 10 planned scholarships, Presentation of Credentials to Cambodia, Laos-PDR and Myanmar, 3 bilateral engagements and 12 planned official delegations. \uf0b7 The Mission submitted performance reports for Q1, Q2 and Q3 after the deadline given for submission of the reports and the level of performance was consistent with my review of other comparative information and reports.", null], ["45.", "Uganda High Commission in London. Opinion Unqualified", "\uf0b7 The Mission continues to experience funding challenges, with several of its planned activities in the strategic plan not adequately funded as planned. Of specific concern is the absence of funding to undertake urgent repairs on the Mission properties (Chancery, Official residence and the Rentable structure on Wardour Street), which continue to increase the eventual repair costs given that they continue to further degenerate with severe weather conditions. The continued underfunding implies that the Mission will face challenges in implementing all the planned activities which may in turn impact on the attainment of the intended goals. \uf0b7 The Mission did not budget to collect any Non-Tax Revenue (NTR) during the year under review, although a total of UGX.769.6Mn was collected. Failure to budget for such NTR implies that there was no target upon which the Mission\u2019s performance could be evaluated. \uf0b7 The Accounting Officer did not appoint contract managers for the procurements worth GBP.113,788 (equivalent to UGX.522Mn) during the year under review. Failure to appoint contract managers is irregular and may lead to challenges in contract implementation going un detected by management, in the absence of close supervision of the performance of such contracts. \uf0b7 The Mission did not procure a medical insurance provider during the year under review, and mission staff would obtain treatment from health facilities and claim refunds upon presentation of receipts. This practice is contrary to the requirements by the public service standing orders."], ["46.", "Uganda High Commission in London. 2020/21 Opinion Unqualified", "\uf0b7 The Accounting Officer did not appoint contract managers for the procurements worth GBP.58,231 (equivalent to UGX.287Mn) during the year under review. Failure to appoint contract managers is irregular and may lead to challenges in contract implementation going un detected by management, in the absence of close supervision of the performance of such contracts. \uf0b7 The Mission did not procure a medical insurance provider during the year under review, and mission staff would obtain treatment from health facilities and claim refunds upon presentation of receipts. I further noted some payments for medical bills were not supported by prescriptions from a doctor, as required by the Public Service"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 430, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "was returned to the Consolidated Fund while foreign exchange loss of UGX.115,988,734 was incurred during the period. \uf0b7 Three (03) outputs with a total of fourteen (14) activities and expenditure worth UGX.3.51 were clearly and fully quantified to enable assessment of performance. \uf0b7 I noted that three (03) outputs with a total of fourteen (14) activities worth UGX.3.51Bn were partially implemented. Out of fourteen (14) activities, six (6) representing 43% of the activities were fully implemented; three (3) activities (21%) were partially implemented while five (5) activities (36%) were not implemented. \uf0b7 The activities that were not fully implemented included; 10 planned scholarships, Presentation of Credentials to Cambodia, Laos-PDR and Myanmar, 3 bilateral engagements and 12 planned official delegations. \uf0b7 The Mission submitted performance reports for Q1, Q2 and Q3 after the deadline given for submission of the reports and the level of performance was consistent with my review of other comparative information and reports.", null], ["45.", "Uganda High Commission in London. Opinion Unqualified", "\uf0b7 The Mission continues to experience funding challenges, with several of its planned activities in the strategic plan not adequately funded as planned. Of specific concern is the absence of funding to undertake urgent repairs on the Mission properties (Chancery, Official residence and the Rentable structure on Wardour Street), which continue to increase the eventual repair costs given that they continue to further degenerate with severe weather conditions. The continued underfunding implies that the Mission will face challenges in implementing all the planned activities which may in turn impact on the attainment of the intended goals. \uf0b7 The Mission did not budget to collect any Non-Tax Revenue (NTR) during the year under review, although a total of UGX.769.6Mn was collected. Failure to budget for such NTR implies that there was no target upon which the Mission\u2019s performance could be evaluated. \uf0b7 The Accounting Officer did not appoint contract managers for the procurements worth GBP.113,788 (equivalent to UGX.522Mn) during the year under review. Failure to appoint contract managers is irregular and may lead to challenges in contract implementation going un detected by management, in the absence of close supervision of the performance of such contracts. \uf0b7 The Mission did not procure a medical insurance provider during the year under review, and mission staff would obtain treatment from health facilities and claim refunds upon presentation of receipts. This practice is contrary to the requirements by the public service standing orders."], ["46.", "Uganda High Commission in London. 2020/21 Opinion Unqualified", "\uf0b7 The Accounting Officer did not appoint contract managers for the procurements worth GBP.58,231 (equivalent to UGX.287Mn) during the year under review. Failure to appoint contract managers is irregular and may lead to challenges in contract implementation going un detected by management, in the absence of close supervision of the performance of such contracts. \uf0b7 The Mission did not procure a medical insurance provider during the year under review, and mission staff would obtain treatment from health facilities and claim refunds upon presentation of receipts. I further noted some payments for medical bills were not supported by prescriptions from a doctor, as required by the Public Service"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 430, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "413", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 430, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Standing Orders. This practice exposes the Mission to a risk of misuse, since there are no controls regarding the kind of medical attention provided to staff, eligibility, as well as receipts presented by staff.", null], ["47.", "Uganda Embassy in Mogadishu. Opinion Unqualified", "\uf0b7 The entity did not budget to collect any NTR during the year under review however they were able to collect UGX. 1,127,805. \uf0b7 The entity budgeted to receive UGX.4.876Bn out of which UGX. 4.743Bn was warranted, resulting in under funding of UGX.0.133Bn. This represents 2.73% of the approved budget. \uf0b7 I assessed the implementation of the one output that had been fully quantified worth UGX.2.546Bn and noted that the output was partially implemented."], ["48.", "Uganda Embassy in Mogadishu. 2020/21 Opinion Unqualified", "\uf0b7 I noted that the Embassy did not budget to collect NTR during the year under review and as such there was no collection \uf0b7 Out of the total receipts for the financial year of UGX.3.786Bn, UGX.3.696Bn was spent by the entity resulting in an unspent balance of UGX.0.09Bn representing an absorption level of 97.6%. \uf0b7 Out of the three (3) outputs with a total of four (4) activities and expenditure of UGX.3.87Bn sampled for assessment, I reviewed the extent of quantification of outputs and activities and noted that all the out-puts were quantified. \uf0b7 One (1) Output with one (1) activity and expenditure of UGX 1Bn was fully implemented, while the balance of two out-puts were partially implemented. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the given deadline for submission of the reports."], ["49.", "Uganda Consulate in Mombasa. Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR amounting to UGX.0.09Bn during the year under review. Out of this, UGX.0.0002Bn was collected, representing a performance of 0.2%of the target. \uf0b7 The entity was supposed to receive UGX.4.085Bn all of which was warranted representing a 100% performance of the approved budget. \uf0b7 I observed that the budgets for three (3) out of the five (5) outputs assessed were not supported by individual activity costing/budgets. \uf0b7 I noted that the Mission did not maintain a detailed register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 431, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "414", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 431, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Consulate received the used utility vehicle from the High Commission in Nairobi (formerly used by the then High Commissioner) in the year 2015, when the Consulate was opened. The condition of the utility vehicle is particularly dire and has on numerous occasions been recommended for boarding off by our board of survey.", null], ["50.", "Uganda Consulate in Mombasa. 2020/21 Opinion Unqualified", "\uf0b7 I sampled Ten (10) strategic activities/targets from the strategic plan for review Six (6) strategic activities/targets were fully achieved, one(1) strategic activity/target was partially achieved and three(3) strategic activities/targets were not achieved. \uf0b7 The entity budgeted to collect NTR of UGX.2.125Bn during the year under review. Out of this, only UGX. 116,709 was collected, resulting in a shortfall of UGX.2,124,883,291 which represents 0.005% performance. \uf0b7 The entity budgeted to receive UGX.2.967Bn out of which UGX.2.967Bn was warranted and released which was 100% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX.2.967Bn, UGX.3.008Bn was spent by the entity resulting in an over expenditure of UGX.0.041Bn representing an absorption level of 101.4%. \uf0b7 I noted that the Mission submitted performance reports for Q1, Q2 and Q4 after the deadline given for submission of the reports. \uf0b7 I noted that a sum of KES.695,000 (equivalent to UGX.23,630,000) was paid to Mission staff as working from home and risk allowances during the financial year 2020/2021. \uf0b7 Mission has an approved staff structure of 17 staff positions. Out of which 15 positions were filled representing 88% fulfillment."], ["51.", "Uganda Embassy in Moscow. Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX. 80,000,000 during the year under review. Out of this UGX. 31,650,301 was realized, representing a performance of 40% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.5,606,341,048, out of which UGX.5,253,940,545 was warranted, resulting in a shortfall UGX:352,400,503. The shortfall represents 4% of the approved budget. \uf0b7 Out of the total available funds of UGX. 5,253,940,545 received during the financial year, UGX. 5,047,157,896 was spent resulting in an unspent balance of UGX.206,782,649, representing an absorption level of 96.%. \uf0b7 I assessed the implementation of three (3) outputs that had been fully quantified with a total of sixteen (16) activities worth UGX.5.61Bn and noted that; One (1) output with six (6) activities and expenditure worth UGX.3.01 had been fully implemented, one (1) output with five (5) activities worth UGX.1.81Bn had been partially implemented and the other out-put was not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 432, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Consulate received the used utility vehicle from the High Commission in Nairobi (formerly used by the then High Commissioner) in the year 2015, when the Consulate was opened. The condition of the utility vehicle is particularly dire and has on numerous occasions been recommended for boarding off by our board of survey.", null], ["50.", "Uganda Consulate in Mombasa. 2020/21 Opinion Unqualified", "\uf0b7 I sampled Ten (10) strategic activities/targets from the strategic plan for review Six (6) strategic activities/targets were fully achieved, one(1) strategic activity/target was partially achieved and three(3) strategic activities/targets were not achieved. \uf0b7 The entity budgeted to collect NTR of UGX.2.125Bn during the year under review. Out of this, only UGX. 116,709 was collected, resulting in a shortfall of UGX.2,124,883,291 which represents 0.005% performance. \uf0b7 The entity budgeted to receive UGX.2.967Bn out of which UGX.2.967Bn was warranted and released which was 100% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX.2.967Bn, UGX.3.008Bn was spent by the entity resulting in an over expenditure of UGX.0.041Bn representing an absorption level of 101.4%. \uf0b7 I noted that the Mission submitted performance reports for Q1, Q2 and Q4 after the deadline given for submission of the reports. \uf0b7 I noted that a sum of KES.695,000 (equivalent to UGX.23,630,000) was paid to Mission staff as working from home and risk allowances during the financial year 2020/2021. \uf0b7 Mission has an approved staff structure of 17 staff positions. Out of which 15 positions were filled representing 88% fulfillment."], ["51.", "Uganda Embassy in Moscow. Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX. 80,000,000 during the year under review. Out of this UGX. 31,650,301 was realized, representing a performance of 40% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.5,606,341,048, out of which UGX.5,253,940,545 was warranted, resulting in a shortfall UGX:352,400,503. The shortfall represents 4% of the approved budget. \uf0b7 Out of the total available funds of UGX. 5,253,940,545 received during the financial year, UGX. 5,047,157,896 was spent resulting in an unspent balance of UGX.206,782,649, representing an absorption level of 96.%. \uf0b7 I assessed the implementation of three (3) outputs that had been fully quantified with a total of sixteen (16) activities worth UGX.5.61Bn and noted that; One (1) output with six (6) activities and expenditure worth UGX.3.01 had been fully implemented, one (1) output with five (5) activities worth UGX.1.81Bn had been partially implemented and the other out-put was not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 432, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "415", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 432, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["52.", "Uganda Embassy in Moscow. 2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted and collected NTR of 0.035Bn during the year under review, representing a performance of 100% of the target. In addition, the entity budgeted to receive UGX.4.66Bn of GoU funds, all of which was availed representing 100% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX.4.66Bn, UGX.3.15Bn was spent by the entity resulting in an unspent balance of UGX.1.51Bn representing an absorption level of 68%. \uf0b7 All the three (03) outputs with a total of twelve (12) activities and expenditure worth UGX.3.66n were fully quantified. \uf0b7 One (01) output with a total of five (05) activities and expenditure worth UGX.0.07Bn was fully implemented. Two (2) outputs with seven (7) activities and expenditure worth UGX.3.6Bn were partially implemented. \uf0b7 The Mission submitted performance reports for Q1, Q2, Q3, and Q4 after the deadline given for submission of the reports."], ["53.", "Uganda High Commission in Nairobi. Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR amounting to UGX.0.4Bn during the year under review. Out of this, UGX.0.2Bn was collected, representing a performance of 50% of the target. \uf0b7 The entity was supposed to receive UGX.16.242Bn out of which UGX.15.621Bn was warranted, resulting in a shortfall of UGX.0.621Bn. The shortfall represents 3.8% of the approved budget. \uf0b7 Out of the total warrants of UGX.15.621Bn received during the financial year UGX.15.211Bn was spent by the entity resulting in an unspent balance of UGX.0.41Bn representing an absorption level of 97%. \uf0b7 I observed that the budgets for three (3) out of the six (6) outputs assessed were not supported by individual activity costing/budgets. \uf0b7 I reviewed the performance indicators in the approved work plans and observed that the indicators used to measure performance for some activities would not provide the most appropriate measure of performance. In some cases, the indicators were generic and not specific to the activity while in other cases, management did not provide indicators. \uf0b7 I noted that the High Commission did not maintain a detailed register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets. As such, there were no strategies and officers responsible to mitigate the occurrence of such risks or to minimise the impact in the event that these risks materialised. \uf0b7 A review of the statement of arrears of revenues on page 33 of the financial statements revealed that the Mission had cumulative arrears of revenue as at 30 June 2022 of UGX.112,630,169 however the same was not disclosed in the statement of financial position as receivables."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 433, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["52.", "Uganda Embassy in Moscow. 2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted and collected NTR of 0.035Bn during the year under review, representing a performance of 100% of the target. In addition, the entity budgeted to receive UGX.4.66Bn of GoU funds, all of which was availed representing 100% of the budget. \uf0b7 Out of the total receipts for the financial year of UGX.4.66Bn, UGX.3.15Bn was spent by the entity resulting in an unspent balance of UGX.1.51Bn representing an absorption level of 68%. \uf0b7 All the three (03) outputs with a total of twelve (12) activities and expenditure worth UGX.3.66n were fully quantified. \uf0b7 One (01) output with a total of five (05) activities and expenditure worth UGX.0.07Bn was fully implemented. Two (2) outputs with seven (7) activities and expenditure worth UGX.3.6Bn were partially implemented. \uf0b7 The Mission submitted performance reports for Q1, Q2, Q3, and Q4 after the deadline given for submission of the reports."], ["53.", "Uganda High Commission in Nairobi. Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR amounting to UGX.0.4Bn during the year under review. Out of this, UGX.0.2Bn was collected, representing a performance of 50% of the target. \uf0b7 The entity was supposed to receive UGX.16.242Bn out of which UGX.15.621Bn was warranted, resulting in a shortfall of UGX.0.621Bn. The shortfall represents 3.8% of the approved budget. \uf0b7 Out of the total warrants of UGX.15.621Bn received during the financial year UGX.15.211Bn was spent by the entity resulting in an unspent balance of UGX.0.41Bn representing an absorption level of 97%. \uf0b7 I observed that the budgets for three (3) out of the six (6) outputs assessed were not supported by individual activity costing/budgets. \uf0b7 I reviewed the performance indicators in the approved work plans and observed that the indicators used to measure performance for some activities would not provide the most appropriate measure of performance. In some cases, the indicators were generic and not specific to the activity while in other cases, management did not provide indicators. \uf0b7 I noted that the High Commission did not maintain a detailed register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets. As such, there were no strategies and officers responsible to mitigate the occurrence of such risks or to minimise the impact in the event that these risks materialised. \uf0b7 A review of the statement of arrears of revenues on page 33 of the financial statements revealed that the Mission had cumulative arrears of revenue as at 30 June 2022 of UGX.112,630,169 however the same was not disclosed in the statement of financial position as receivables."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 433, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "416", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 433, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that funds to the tune of KES.1,435,892 (equivalent to UGX.44,512,665) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.", null], ["54.", "Uganda High Commission in Nairobi. 2020/21 Opinion Unqualified", "\uf0b7 I sampled eight (8) strategic activities/targets from the strategic plan for review and noted that One (1) strategic activity was fully achieved, one (1) strategic activity/target was partially achieved and six (6) strategic activities/targets were not achieved. \uf0b7 The entity budgeted to collect NTR of UGX.3,188,000,000Bn during the year under review. Out of this, only UGX.239,009,234 was collected, resulting in a shortfall of UGX.2,948,990,766 which represents 8% performance. \uf0b7 I noted that the Mission submitted performance reports for Q1, Q2, Q3 and Q4 after the deadline given for submission. \uf0b7 I noted that the cumulative total expenditure reported in the performance reports of UGX.3.43Bn was different from the total reported in the financial statements of UGX.3.352Bn. \uf0b7 The Mission has an approved staff structure of 8 staff positions. Out of these 7 positions were filled representing 88% fulfillment"], ["55.", "Uganda Embassy in New Delhi. Opinion Unqualified", "\uf0b7 The Mission budgeted to collect NTR of UGX.0.34Bn during the year under review however only UGX.0.012Bn was collected, representing a performance of 4% of the target. \uf0b7 The entity was supposed to receive UGX.4,834,538,951 which was all warranted representing 100% performance. \uf0b7 The entity\u2019s performance could not be measured since the work plans and budgets did not have clear performance indicators. \uf0b7 I noted that the rent for the mission consumed more that 10% of the budget. \uf0b7 I noted that the mission faces challenges in handling cases of human trafficking since no facilitation has been provided to the Mission for this purpose."], ["56.", "Uganda Embassy in New Delhi. 2020/21 Opinion Unqualified", "\uf0b7 The Mission budgeted to collect NTR during the year under review of UGX 2.65Bn. However, UGX. 0.07Bn was realised reflecting a revenue shortfall of 99.8% \uf0b7 The Mission budgeted to receive UGX.4.55Bn all of which was warranted and absorbed \uf0b7 I noted that the Mission did not have any fully quantified output as such I was unable to assess the extent of implementation. \uf0b7 The Mission submitted performance reports for Q1, Q2, Q3, Q4 after the deadline set by the Treasury Instructions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 434, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "417", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 434, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Mission is under staffed by 18%. Out of the approved staff structure of 22 staff positions. Only 18 positions were filled representing 82% fulfilment", null], ["57.", "The Uganda Embassy in New York. Opinion Unqualified", "\uf0b7 The Mission strategic plan was approved by NPA on 22/November/2021 after close of the financial year. Therefore, the activities implemented during financial year 2020/2021 were not based on the approved strategic plan. \uf0b7 The Mission planned to implement four (4) outputs with a total of eight (8) activities and expenditure of UGX.16.43Bn. I noted that all the four (4) outputs were not quantified to enable assessment of performance. \uf0b7 The Mission had receivables amounting to UGX.7.452Bn at the close of the financial year, including six (6) tenants who had not paid amounts due for rent totalling USD.0.597Mn. Delayed collection may lead to default and eventual loss of funds. \uf0b7 The Mission had deposits amounting to UGX.0.909Bn. Whereas the funds are transferred to the Consolidated Fund for Government revenue, the funds are a liability, returnable to the tenants and need to be secured as such."], ["58.", "The Uganda Embassy in New York. 2020/2021 Opinion Unqualified", "\uf0b7 The Mission strategic plan was approved by NPA on 22nd November 2021, after close of the financial year. Therefore, the activities implemented during financial year 2020/2021 were not based on the approved strategic plan. \uf0b7 The Mission planned to implement four (4) outputs with a total of eight (8) activities and expenditure of UGX.17.08Bn. I noted that all the four (4) outputs were not quantified to enable assessment of performance. \uf0b7 The Mission had receivables amounting to UGX.4.681Bn at the close of the financial year including six (6) tenants who had not paid amounts due for rent totalling USD.896,381 as at the end of the financial year. Delayed collection may lead to default and eventual loss of funds. \uf0b7 The Mission had deposits amounting to UGX.0.862Bn. Whereas at the time of collection of rental payments by tenants (which include the refundable deposits) are transferred to the Consolidated Fund as Government revenue, the funds are a liability, returnable to the tenants at the time of expiry of their rental periods, and therefore need to be secured as such."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 435, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Mission is under staffed by 18%. Out of the approved staff structure of 22 staff positions. Only 18 positions were filled representing 82% fulfilment", null], ["57.", "The Uganda Embassy in New York. Opinion Unqualified", "\uf0b7 The Mission strategic plan was approved by NPA on 22/November/2021 after close of the financial year. Therefore, the activities implemented during financial year 2020/2021 were not based on the approved strategic plan. \uf0b7 The Mission planned to implement four (4) outputs with a total of eight (8) activities and expenditure of UGX.16.43Bn. I noted that all the four (4) outputs were not quantified to enable assessment of performance. \uf0b7 The Mission had receivables amounting to UGX.7.452Bn at the close of the financial year, including six (6) tenants who had not paid amounts due for rent totalling USD.0.597Mn. Delayed collection may lead to default and eventual loss of funds. \uf0b7 The Mission had deposits amounting to UGX.0.909Bn. Whereas the funds are transferred to the Consolidated Fund for Government revenue, the funds are a liability, returnable to the tenants and need to be secured as such."], ["58.", "The Uganda Embassy in New York. 2020/2021 Opinion Unqualified", "\uf0b7 The Mission strategic plan was approved by NPA on 22nd November 2021, after close of the financial year. Therefore, the activities implemented during financial year 2020/2021 were not based on the approved strategic plan. \uf0b7 The Mission planned to implement four (4) outputs with a total of eight (8) activities and expenditure of UGX.17.08Bn. I noted that all the four (4) outputs were not quantified to enable assessment of performance. \uf0b7 The Mission had receivables amounting to UGX.4.681Bn at the close of the financial year including six (6) tenants who had not paid amounts due for rent totalling USD.896,381 as at the end of the financial year. Delayed collection may lead to default and eventual loss of funds. \uf0b7 The Mission had deposits amounting to UGX.0.862Bn. Whereas at the time of collection of rental payments by tenants (which include the refundable deposits) are transferred to the Consolidated Fund as Government revenue, the funds are a liability, returnable to the tenants at the time of expiry of their rental periods, and therefore need to be secured as such."], ["59.", "Uganda Embassy in Paris. 2021/22 Opinion Unqualified", "\uf0b7 Whereas the mission targeted to handle 200 visa applications, certify 80 documents and hold 5 meetings to coordinate payment of subscription arrears regarding the bureau for international exhibitions, it was only able to handle 124 visa applications, certify 54 documents and coordinate 4 meetings implying variances of 76 applications, 26 certifications and 1 meeting. Failure to achieve the targets implies that the goal of generating revenue through promoting tourism may not be achieved. \uf0b7 Although the Mission charter provides for acquisition of property annually, it was noted that no property had been acquired. Instead, the Mission spent Euros 9,000 on rent of the Official residence monthly. \uf0b7 At the time of audit inspection the renovation works for the chancery had stalled due to delayed payments dating back to February 2022,and this exposed the Mission to extra monthly costs such as; rent for new"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 435, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "418", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 435, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Chancery;Euros.21,750, rent for Warehouse; Euros 1,571, security costs and remobilization of workers. Delayed payments may also attract penalties from the Contractor and Consultant. \uf0b7 Whereas the country subscribes to the Organization for Economic Cooperation and Development (OECD), it has incurred subscription arrears dating as far back as 2014 amounting to Euros 25,0139.34 an equivalent of UGX.101,183,684 as at 31 December 2021. There is a risk of prevention of certification and/or embargo on Uganda Seed exports to the European and other markets. \uf0b7 Review of the board of survey report and physical inspection of the mission representation car, utility van and the ICT equipment revealed that though they are due for replacement due to high maintenance costs, this had not been effected.", null], ["60.", "Uganda Embassy in Paris. 2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.8.849Bn, UGX.8.203Bn was spent by the embassy resulting in an unspent balance of UGX.0.669Bn representing an absorption level of 93%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 I observed that the mission did not have an approved and certified five-year strategic plan as required. There is a risk that activities implemented during the financial year 2020/2021 were not aligned to the NDP-III, which negatively affects the achievement of NDP-III objectives. \uf0b7 I noted that funds to the tune of UGX.37,684,240 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals."], ["61.", "Uganda Embassy in Pretoria. Opinion Unqualified", "\uf0b7 Although the Mission did not budget for None Tax Revenue (NTR) during the financial year 2021/2022, I noted that the Mission collected UGX.86.2Mn. Failure to budget for such NTR implies that there was no target upon which the Mission\u2019s performance could be evaluated. \uf0b7 Out of the appropriated budgeted of UGX.6.923Bn, only UGX.3.465Bn (representing 50% of the budget) was warranted leading to inability by the Mission to undertake the majority of the planned activities. I observed that the released funds could barely cover employee costs and the majority of the planned activities were not funded. \uf0b7 I observed that although the Mission in Pretoria has over the years been employing local staff, there was no social security/gratuity scheme for such staff. It was further observed that although a local consultant was engaged, who compiled a valuation of how much is due for all staff (both current and those who exited), the current staff contracts have not been amended to cater for staff gratuity/social security, going forward. Such an omission exposes the Mission to risks of costly litigation and potential sanctions by the host nation."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Chancery;Euros.21,750, rent for Warehouse; Euros 1,571, security costs and remobilization of workers. Delayed payments may also attract penalties from the Contractor and Consultant. \uf0b7 Whereas the country subscribes to the Organization for Economic Cooperation and Development (OECD), it has incurred subscription arrears dating as far back as 2014 amounting to Euros 25,0139.34 an equivalent of UGX.101,183,684 as at 31 December 2021. There is a risk of prevention of certification and/or embargo on Uganda Seed exports to the European and other markets. \uf0b7 Review of the board of survey report and physical inspection of the mission representation car, utility van and the ICT equipment revealed that though they are due for replacement due to high maintenance costs, this had not been effected.", null], ["60.", "Uganda Embassy in Paris. 2020/21 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.8.849Bn, UGX.8.203Bn was spent by the embassy resulting in an unspent balance of UGX.0.669Bn representing an absorption level of 93%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 I observed that the mission did not have an approved and certified five-year strategic plan as required. There is a risk that activities implemented during the financial year 2020/2021 were not aligned to the NDP-III, which negatively affects the achievement of NDP-III objectives. \uf0b7 I noted that funds to the tune of UGX.37,684,240 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals."], ["61.", "Uganda Embassy in Pretoria. Opinion Unqualified", "\uf0b7 Although the Mission did not budget for None Tax Revenue (NTR) during the financial year 2021/2022, I noted that the Mission collected UGX.86.2Mn. Failure to budget for such NTR implies that there was no target upon which the Mission\u2019s performance could be evaluated. \uf0b7 Out of the appropriated budgeted of UGX.6.923Bn, only UGX.3.465Bn (representing 50% of the budget) was warranted leading to inability by the Mission to undertake the majority of the planned activities. I observed that the released funds could barely cover employee costs and the majority of the planned activities were not funded. \uf0b7 I observed that although the Mission in Pretoria has over the years been employing local staff, there was no social security/gratuity scheme for such staff. It was further observed that although a local consultant was engaged, who compiled a valuation of how much is due for all staff (both current and those who exited), the current staff contracts have not been amended to cater for staff gratuity/social security, going forward. Such an omission exposes the Mission to risks of costly litigation and potential sanctions by the host nation."], ["62.", "Uganda Embassy in Pretoria. 2020/21 Opinion Unqualified", "\uf0b7 Although the Mission did not budget for None Tax Revenue (NTR) during the financial year 2020/2021, I noted that the Mission collected UGX.86Mn. Failure to budget for such NTR implies that there was no target upon which the Mission\u2019s performance could be evaluated. \uf0b7 I observed that although the Mission in Pretoria has over the years been employing local staff, there was no social security/gratuity scheme for such staff. It was further observed that although a local consultant was engaged, who compiled a valuation of how much is due for all staff (both current and those who exited), the current staff"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "419", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 436, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "contracts have not been amended to cater for staff gratuity/social security, going forward. Such an omission exposes the Mission to risks of costly litigation and potential sanctions by the host nation.", null], ["63.", "Uganda Embassy in Riyadh Opinion Unqualified", "\uf0b7 The Embassy budgeted to collect NTR amounting to UGX.0.02Bn during the year under review but realized UGX.1.249Bn above the target by 1.23Bn \uf0b7 Out of the total available funds of UGX.5.278Bn received during the financial year UGX.5.062Bn was spent by the entity resulting in an unspent balance of UGX.0.216Bn representing an absorption level of 96%. The unspent funds were returned to the consolidated fund. \uf0b7 I assessed the implementation of all the three (3) outputs that had been fully quantified with a total of twelve (12) activities worth UGX.5.21Bn and noted that; all three (3) outputs with twelve (12) activities worth UGX.5.21Bn were partially implemented. Out of the twelve (12) activities, the entity fully implemented seven (7) activities and five (5) activities were partially implemented."], ["64.", "Uganda Embassy in Riyadh 2020/2021 Opinion Unqualified", "\uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the embassy budgeted to collect NTR of UGX.2.125Bn during the year under review. Out of this, UGX.0.645Bn was collected, resulting in a shortfall of UGX UGX.1.48Bn which represents 30% performance. \uf0b7 The mission\u2019s budget was revised from UGX 4.15Bn to 4.36Bn which was all warranted \uf0b7 Out of the total receipts for the financial year of UGX.4.36Bn, UGX.4.26Bn was spent by the entity resulting in an absorption level of 97.7%. \uf0b7 I sampled three out-puts and reviewed the work plans for quantification and observed that two (2) outputs with a total of five (5) activities and expenditure worth UGX.3.06Bn were fully quantified, one (1) output with a total of five (5) activities and expenditure worth UGX.1.08Bn were insufficiently quantified. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2 and Q3, after the deadline given for submission of the reports."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "contracts have not been amended to cater for staff gratuity/social security, going forward. Such an omission exposes the Mission to risks of costly litigation and potential sanctions by the host nation.", null], ["63.", "Uganda Embassy in Riyadh Opinion Unqualified", "\uf0b7 The Embassy budgeted to collect NTR amounting to UGX.0.02Bn during the year under review but realized UGX.1.249Bn above the target by 1.23Bn \uf0b7 Out of the total available funds of UGX.5.278Bn received during the financial year UGX.5.062Bn was spent by the entity resulting in an unspent balance of UGX.0.216Bn representing an absorption level of 96%. The unspent funds were returned to the consolidated fund. \uf0b7 I assessed the implementation of all the three (3) outputs that had been fully quantified with a total of twelve (12) activities worth UGX.5.21Bn and noted that; all three (3) outputs with twelve (12) activities worth UGX.5.21Bn were partially implemented. Out of the twelve (12) activities, the entity fully implemented seven (7) activities and five (5) activities were partially implemented."], ["64.", "Uganda Embassy in Riyadh 2020/2021 Opinion Unqualified", "\uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the embassy budgeted to collect NTR of UGX.2.125Bn during the year under review. Out of this, UGX.0.645Bn was collected, resulting in a shortfall of UGX UGX.1.48Bn which represents 30% performance. \uf0b7 The mission\u2019s budget was revised from UGX 4.15Bn to 4.36Bn which was all warranted \uf0b7 Out of the total receipts for the financial year of UGX.4.36Bn, UGX.4.26Bn was spent by the entity resulting in an absorption level of 97.7%. \uf0b7 I sampled three out-puts and reviewed the work plans for quantification and observed that two (2) outputs with a total of five (5) activities and expenditure worth UGX.3.06Bn were fully quantified, one (1) output with a total of five (5) activities and expenditure worth UGX.1.08Bn were insufficiently quantified. \uf0b7 I noted that the entity submitted performance reports for Q1, Q2 and Q3, after the deadline given for submission of the reports."], ["65.", "Uganda Embassy in Tokyo Opinion Unqualified", "\uf0b7 I noted that the Embassy budgeted to collect NTR of UGX: 20m during the year out of which UGX.5.5m was collected, resulting in a shortfall of UGX.14.5m. \uf0b7 The Mission budgeted to receive UGX.5.8Bn and UGX:5.8Bn was warranted. Out of this UGX 5.3Bn was spent resulting in unspent balances of 0.3Bn \uf0b7 I assessed the implementation of the three (3) outputs that had been insufficiently quantified with a total of twenty-four (24) activities worth UGX.5.5Bn and noted that all outputs were partially implemented."], ["66.", "Uganda Embassy in Tokyo 2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX. 1,594,000,000 during the year, out of this, UGX. 8,182,199 was collected, resulting in a shortfall of UGX UGX. 1,585,817,801."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "420", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 437, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Mission budgeted to receive UGX.6.04Bn which was all warranted representing 100% performance on GoU receipts. \uf0b7 Out of the total receipts of UGX.6.04Bn, UGX.5.86Bn was spent by the entity resulting in an unspent balance of UGX.0.18Bn representing an absorption level of 97%. \uf0b7 All the three outputs were insufficiently quantified and as a result I could not assess the extent of implementation of these activities. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports.", null], ["67.", "Uganda Embassy in Washington Opinion Unqualified", "\uf0b7 The Mission delayed to remit cash balances to the Consolidated Fund. I noted that the Mission had total collections including unspent balances in the current year and balance brought forward from previous year totalling to UGX.1.679Bn. At the closur1e of the period, UGX.1.348Bn had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance UGX.0.331Bn. The practice amounts to a violation of regulations and could lead to misallocation of the Embassy\u2019s funds. \uf0b7 I noted that the Assets Register maintained by the Mission was not in the format prescribed in the Treasury Instructions, and several asset details were missing. I also noted a number of unserviceable items recommended for disposal in the prior financial year but still remained undisposed at the end of 2020/2021. \uf0b7 The Mission owns two chancery buildings in Washington DC. The Board of Survey and an engineering assessment on the buildings disclosed the following among other issues; o The back porch of one of the buildings continued to disintegrate due to an unstable foundation. o The Chancery buildings on plots 5909 and 5911 had shown serious structural cracks ranging from 1mm to 7mm. The landing rear porch of building on plot 5909 had completely failed. o The buildings were susceptible to storm water, which was disastrous to their integrity given that the interior of the buildings was made of wood. The incomplete splash aprons were noted to be allowing water in the buildings. \uf0b7 My inspection of the buildings revealed structural issues including corrosion of water pipes, cracks in the buildings, detached chimney on building on 5911 and detached porch on building on plot 5909. The buildings are likely to deteriorate further if no urgent civil works are undertaken, which renders their occupancy by Mission staff and their clients unsafe. Delayed works may also render the repairs more costly."], ["68.", "Uganda Embassy in Washington. 2020/21 Opinion", "\uf0b7 The Ministry of Finance, Planning and Economic Development (MoFPED) provided for a total of UGX.3.719Bn in NTR from the Embassy during the year under review, as per MOFPED NTR Estimates for 2020/2021. However, UGX.0.0797Bn was collected which represents a paltry 2.14% performance, resulting in a shortfall of UGX.3.64Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Mission budgeted to receive UGX.6.04Bn which was all warranted representing 100% performance on GoU receipts. \uf0b7 Out of the total receipts of UGX.6.04Bn, UGX.5.86Bn was spent by the entity resulting in an unspent balance of UGX.0.18Bn representing an absorption level of 97%. \uf0b7 All the three outputs were insufficiently quantified and as a result I could not assess the extent of implementation of these activities. \uf0b7 The entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports.", null], ["67.", "Uganda Embassy in Washington Opinion Unqualified", "\uf0b7 The Mission delayed to remit cash balances to the Consolidated Fund. I noted that the Mission had total collections including unspent balances in the current year and balance brought forward from previous year totalling to UGX.1.679Bn. At the closur1e of the period, UGX.1.348Bn had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance UGX.0.331Bn. The practice amounts to a violation of regulations and could lead to misallocation of the Embassy\u2019s funds. \uf0b7 I noted that the Assets Register maintained by the Mission was not in the format prescribed in the Treasury Instructions, and several asset details were missing. I also noted a number of unserviceable items recommended for disposal in the prior financial year but still remained undisposed at the end of 2020/2021. \uf0b7 The Mission owns two chancery buildings in Washington DC. The Board of Survey and an engineering assessment on the buildings disclosed the following among other issues; o The back porch of one of the buildings continued to disintegrate due to an unstable foundation. o The Chancery buildings on plots 5909 and 5911 had shown serious structural cracks ranging from 1mm to 7mm. The landing rear porch of building on plot 5909 had completely failed. o The buildings were susceptible to storm water, which was disastrous to their integrity given that the interior of the buildings was made of wood. The incomplete splash aprons were noted to be allowing water in the buildings. \uf0b7 My inspection of the buildings revealed structural issues including corrosion of water pipes, cracks in the buildings, detached chimney on building on 5911 and detached porch on building on plot 5909. The buildings are likely to deteriorate further if no urgent civil works are undertaken, which renders their occupancy by Mission staff and their clients unsafe. Delayed works may also render the repairs more costly."], ["68.", "Uganda Embassy in Washington. 2020/21 Opinion", "\uf0b7 The Ministry of Finance, Planning and Economic Development (MoFPED) provided for a total of UGX.3.719Bn in NTR from the Embassy during the year under review, as per MOFPED NTR Estimates for 2020/2021. However, UGX.0.0797Bn was collected which represents a paltry 2.14% performance, resulting in a shortfall of UGX.3.64Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "1 \n421", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 438, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 Out of the total receipts from the Consolidated Fund for the financial year of UGX.8.033Bn, UGX.6.681Bn was spent by the entity resulting in an unspent balance of UGX.1.352Bn representing an absorption level of 83%. As a result, several activities of the Mission were not implemented. \uf0b7 The Mission delayed to remit cash balances to the Consolidated Fund. The Mission had revenue collections including unspent balances in the current year and balance brought forward from previous year totalling to UGX.1.776Bn. At the closure of the period, UGX.0.334Bn had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance of UGX.1.442Bn. The practice amounts to a violation of the PFMA/R and could lead to misallocation of the Embassy\u2019s funds."], ["69.", "Uganda Embassy in Addis Ababa. Opinion Unqualified", "\uf0b7 The mission budgeted to collect NTR during the year under review of UGX 0.04Bn. However, the entity collected UGX. 0.009Bn. This represents revenue performance of 0.22% \uf0b7 The mission budgeted to receive UGX.3.902Bn all of which was warranted. Out of the UGX. 3.902Bn that was warranted, UGX.3.60Bn was absorbed resulting in absorption level of 92% \uf0b7 I noted that the mission did not have performance indicates for all the outputs in the work plan and as such I was not able to assess the extent of implementation. \uf0b7 I inspected the status of the Ambassador\u2019s residence and noted that the building needs urgent repairs and renovations."], ["70.", "Uganda Embassy in Addis Ababa. 2020/21 Opinion Unqualified", "\uf0b7 The Mission had an NTR budget of 0.0078Bn which was all realized. \uf0b7 The mission budgeted to receive UGX.3.44Bn all of which was warranted. Out of this the mission absorbed UGX.3.15Bn representing an absorption level of 92% \uf0b7 I assessed the extent to which out-puts were quantified and noted that out of the three outputs sampled, two (02) outputs with a total of nineteen (19) activities and expenditure worth UGX.1Bn were fully quantified. One (01) output with a total of nine (09) activities and expenditure worth UGX.2.32Bn, was insufficiently quantified. In regard to implementation, the two outputs were all partially implemented. \uf0b7 A review of the approved staff establishment of the Embassy revealed that the Mission had an approved staff structure of eight (08) staff positions. Out of this, five (62.5%) were filled leaving three (3) vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 Out of the total receipts from the Consolidated Fund for the financial year of UGX.8.033Bn, UGX.6.681Bn was spent by the entity resulting in an unspent balance of UGX.1.352Bn representing an absorption level of 83%. As a result, several activities of the Mission were not implemented. \uf0b7 The Mission delayed to remit cash balances to the Consolidated Fund. The Mission had revenue collections including unspent balances in the current year and balance brought forward from previous year totalling to UGX.1.776Bn. At the closure of the period, UGX.0.334Bn had been transferred to the Treasury for onward transfer to the Consolidated Fund leaving a balance of UGX.1.442Bn. The practice amounts to a violation of the PFMA/R and could lead to misallocation of the Embassy\u2019s funds."], ["69.", "Uganda Embassy in Addis Ababa. Opinion Unqualified", "\uf0b7 The mission budgeted to collect NTR during the year under review of UGX 0.04Bn. However, the entity collected UGX. 0.009Bn. This represents revenue performance of 0.22% \uf0b7 The mission budgeted to receive UGX.3.902Bn all of which was warranted. Out of the UGX. 3.902Bn that was warranted, UGX.3.60Bn was absorbed resulting in absorption level of 92% \uf0b7 I noted that the mission did not have performance indicates for all the outputs in the work plan and as such I was not able to assess the extent of implementation. \uf0b7 I inspected the status of the Ambassador\u2019s residence and noted that the building needs urgent repairs and renovations."], ["70.", "Uganda Embassy in Addis Ababa. 2020/21 Opinion Unqualified", "\uf0b7 The Mission had an NTR budget of 0.0078Bn which was all realized. \uf0b7 The mission budgeted to receive UGX.3.44Bn all of which was warranted. Out of this the mission absorbed UGX.3.15Bn representing an absorption level of 92% \uf0b7 I assessed the extent to which out-puts were quantified and noted that out of the three outputs sampled, two (02) outputs with a total of nineteen (19) activities and expenditure worth UGX.1Bn were fully quantified. One (01) output with a total of nine (09) activities and expenditure worth UGX.2.32Bn, was insufficiently quantified. In regard to implementation, the two outputs were all partially implemented. \uf0b7 A review of the approved staff establishment of the Embassy revealed that the Mission had an approved staff structure of eight (08) staff positions. Out of this, five (62.5%) were filled leaving three (3) vacant."], ["71.", "Uganda Embassy in Copenhagen. Opinion Unqualified", "\uf0b7 The embassy budgeted to collect NTR of UGX.0.22Bn during the year under review. Out of this, only UGX.0.033Bn was collected, representing a performance of 15% of the target. \uf0b7 Out of the total warrants of UGX. 6.141Bn received during the financial year UGX. 6.00Bn was spent by the entity resulting in an unspent balance of UGX.0.141Bn representing an absorption level of 98%. \uf0b7 I noted that funds to the tune of to UGX 850,596,700 (equivalent to DKK 1,701,193.4) were irregularly charged on wrong item codes without seeking and obtaining the necessary approvals"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "422", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 439, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Assessment of implementation of the one (1) outputs that had been fully quantified with a total of four (4) activities worth UGX.0.604Bn and noted that; One (01) activity was fully implemented; while Three (03) activities were partially implemented. \uf0b7 the Mission did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets. \uf0b7 status of the embassy Assets; o The Chancery- the building requires a total overhaul; the windows are too old even to replace broken glass is a challenge. The basement has signs of water entering through the walls, there are signs that the building is slowly sinking in and needs immediate reinforcement right from the basement, though the heating system was repaired, with the damaged or worn out insulation it\u2019s not effective. o Official residence; The residence is not occupied though some repairs had been done during the past few year covering the kitchen, the toilets, there is leakage on the external walls possibly due to drainage problem, there is need for remodelling to fix a 2nd bathroom for the master bedroom to be self-contained, there is dampness in some part of the basement that requires reinforcement/ fixing urgently before occupancy. o Furniture \u2013very old furniture, requires replacement o A vehicle Toyota Hiace van 2.5 Combi model 2009 is not in use and parked due to the very high costs of maintenance.", null], ["72.", "Uganda Embassy in Copenhagen. 2020/21 Opinion Unqualified", "\uf0b7 The Embassy budgeted to collect NTR of UGX UGX. 1,585,166,839 during the year. However, UGX.8,767,711 was collected, representing 0.5% performance. \uf0b7 Out of the total receipts for the financial year of UGX.6.54Bn, UGX.4.92Bn was spent by the entity resulting in an unspent balance of UGX.1.62Bn representing an absorption level of 75.2%. \uf0b7 Out of the four (4) outputs with a total of twenty-five (25) activities, one (1) output with a total of two (2) activities were fully quantified. Two (2) outputs with a total of twenty-two (22) activities were insufficiently quantified. One (1) output with a total of one (1) activity was not quantified at all to enable assessment of performance. \uf0b7 One (1) output with two (2) activities which was fully quantified worth UGX.4.37Bn was partially implemented. Out of the two (2) activities, the 2 activities were partially implemented. \uf0b7 The Uganda Embassy Chancery building requires very urgent renovation \uf0b7 The official residence building also requires complete and total renovation \uf0b7 Two mission vehicles are very old and need replacement"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 440, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Assessment of implementation of the one (1) outputs that had been fully quantified with a total of four (4) activities worth UGX.0.604Bn and noted that; One (01) activity was fully implemented; while Three (03) activities were partially implemented. \uf0b7 the Mission did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets. \uf0b7 status of the embassy Assets; o The Chancery- the building requires a total overhaul; the windows are too old even to replace broken glass is a challenge. The basement has signs of water entering through the walls, there are signs that the building is slowly sinking in and needs immediate reinforcement right from the basement, though the heating system was repaired, with the damaged or worn out insulation it\u2019s not effective. o Official residence; The residence is not occupied though some repairs had been done during the past few year covering the kitchen, the toilets, there is leakage on the external walls possibly due to drainage problem, there is need for remodelling to fix a 2nd bathroom for the master bedroom to be self-contained, there is dampness in some part of the basement that requires reinforcement/ fixing urgently before occupancy. o Furniture \u2013very old furniture, requires replacement o A vehicle Toyota Hiace van 2.5 Combi model 2009 is not in use and parked due to the very high costs of maintenance.", null], ["72.", "Uganda Embassy in Copenhagen. 2020/21 Opinion Unqualified", "\uf0b7 The Embassy budgeted to collect NTR of UGX UGX. 1,585,166,839 during the year. However, UGX.8,767,711 was collected, representing 0.5% performance. \uf0b7 Out of the total receipts for the financial year of UGX.6.54Bn, UGX.4.92Bn was spent by the entity resulting in an unspent balance of UGX.1.62Bn representing an absorption level of 75.2%. \uf0b7 Out of the four (4) outputs with a total of twenty-five (25) activities, one (1) output with a total of two (2) activities were fully quantified. Two (2) outputs with a total of twenty-two (22) activities were insufficiently quantified. One (1) output with a total of one (1) activity was not quantified at all to enable assessment of performance. \uf0b7 One (1) output with two (2) activities which was fully quantified worth UGX.4.37Bn was partially implemented. Out of the two (2) activities, the 2 activities were partially implemented. \uf0b7 The Uganda Embassy Chancery building requires very urgent renovation \uf0b7 The official residence building also requires complete and total renovation \uf0b7 Two mission vehicles are very old and need replacement"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 440, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "423", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 440, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["73.", "Ministry of Foreign Affairs (MOFA). Opinion Unqualified", "\uf0b7 The Ministry had an approved budget of UGX.70,982,930,947, out of which UGX.64,457,203,544 was warranted resulting in a budget shortfall of UGX 6.5Bn. This shortfall negatively affected implementation of activities. \uf0b7 Out of UGX 64.45 received, UGX.62.45 was absorbed resulting in un-utilized warrants of UGX.2Bn. The failure to absorb all warrants as availed affected service delivery. \uf0b7 I assessed the extent of implementation of a sample of 14 outputs worth UGX.52 Bn and observed that 2 outputs worth 34Bn were fully implemented, 7 outputs worth 18.4 Bn were partially implemented and 5 out-puts were not implemented at all. \uf0b7 I noted that funds totaling to UGX.32, 812,431 were mischarged/diverted to pay for activities for which it was not budgeted. \uf0b7 The entity had domestic arrears totaling to UGX.37Bn most of which related to unpaid contributions to International organizations. \uf0b7 I noted that the Medical Insurance provided to staff of the Missions abroad was inadequate and did not cover some of the illnesses suffered by the Mission staff abroad. I further observed that the current abridged PPDA guidelines for missions abroad were not applicable in most host countries which resulted in non-compliance with the same. \uf0b7 There was no mechanism to follow up and track promises and offers made by other governments to the Government of Uganda which resulted in loss of opportunities for Ugandans. \uf0b7 I also noted that missions were significantly underfunded in regard to capital budgets which affected their ability to undertake any activity of a capital nature. \uf0b7 I noted shortcomings in the management of the entities IT systems which included; failure to obtain NITA-U approvals for IT systems, lack of a steering Committee for ICT activities, lack of source codes for the Ministry\u2019s IT systems and limited integration of the various IT systems."], ["74.", "Ministry of East African Community Affairs 2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.0.02Bn during the year however, no collections were made by the Ministry. \uf0b7 The approved budget of the ministry was UGX.38.043Bn out of which UGX.37.604Bn was warranted, resulting in a shortfall of UGX.0.438Bn, which is 1.15% of the approved budget. \uf0b7 Out of the total warrants of UGX.37.605Bn received during the financial year, UGX.36.661Bn was spent by the entity resulting in an unspent balance of UGX.0.944Bn representing an absorption level of 97.5%. \uf0b7 I reviewed the extent to which a sample of 9 outputs were implemented and noted that all the nine (9) outputs with their fourteen (14) activities and expenditure of UGX.26.6Bn were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["73.", "Ministry of Foreign Affairs (MOFA). Opinion Unqualified", "\uf0b7 The Ministry had an approved budget of UGX.70,982,930,947, out of which UGX.64,457,203,544 was warranted resulting in a budget shortfall of UGX 6.5Bn. This shortfall negatively affected implementation of activities. \uf0b7 Out of UGX 64.45 received, UGX.62.45 was absorbed resulting in un-utilized warrants of UGX.2Bn. The failure to absorb all warrants as availed affected service delivery. \uf0b7 I assessed the extent of implementation of a sample of 14 outputs worth UGX.52 Bn and observed that 2 outputs worth 34Bn were fully implemented, 7 outputs worth 18.4 Bn were partially implemented and 5 out-puts were not implemented at all. \uf0b7 I noted that funds totaling to UGX.32, 812,431 were mischarged/diverted to pay for activities for which it was not budgeted. \uf0b7 The entity had domestic arrears totaling to UGX.37Bn most of which related to unpaid contributions to International organizations. \uf0b7 I noted that the Medical Insurance provided to staff of the Missions abroad was inadequate and did not cover some of the illnesses suffered by the Mission staff abroad. I further observed that the current abridged PPDA guidelines for missions abroad were not applicable in most host countries which resulted in non-compliance with the same. \uf0b7 There was no mechanism to follow up and track promises and offers made by other governments to the Government of Uganda which resulted in loss of opportunities for Ugandans. \uf0b7 I also noted that missions were significantly underfunded in regard to capital budgets which affected their ability to undertake any activity of a capital nature. \uf0b7 I noted shortcomings in the management of the entities IT systems which included; failure to obtain NITA-U approvals for IT systems, lack of a steering Committee for ICT activities, lack of source codes for the Ministry\u2019s IT systems and limited integration of the various IT systems."], ["74.", "Ministry of East African Community Affairs 2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.0.02Bn during the year however, no collections were made by the Ministry. \uf0b7 The approved budget of the ministry was UGX.38.043Bn out of which UGX.37.604Bn was warranted, resulting in a shortfall of UGX.0.438Bn, which is 1.15% of the approved budget. \uf0b7 Out of the total warrants of UGX.37.605Bn received during the financial year, UGX.36.661Bn was spent by the entity resulting in an unspent balance of UGX.0.944Bn representing an absorption level of 97.5%. \uf0b7 I reviewed the extent to which a sample of 9 outputs were implemented and noted that all the nine (9) outputs with their fourteen (14) activities and expenditure of UGX.26.6Bn were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "424", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 441, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted delayed service delivery due to the fact that the achievement of Uganda\u2019s EAC commitments is dependent on the corroboration of the other member states. \uf0b7 I observed that although the trend of domestic arrears over the past three (3) years shows a reduction in arrears, the Ministry had outstanding arrears totalling to UGX.1.665Bn as at 30th June 2022. \uf0b7 Out of the approved 103 staff positions, 72 positions representing 70% were filled while 31 positions representing 30% were vacant. Further, the Ministry planned to recruit eight (8) staff to fill some of the vacant positions, however this was not implemented.", null], ["75.", "The Independent Electoral Commission. Opinion Unqualified", "\uf0b7 The Commission budgeted to collect NTR amounting to UGX.0.19Bn during the year under review. Out of this, only UGX.0.11Bn was collected, representing a performance of 58% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.230.16Bn out of which UGX.227.59Bn was warranted, resulting in a shortfall of UGX.2.57Bn. The shortfall represents 1.12% of the approved budget. Out of the total warrants of UGX.227.59Bn received during the financial year UGX.161.32Bn was utilized by the entity resulting in un-utilized warrants to the tune UGX.66.27Bn. \uf0b7 I assessed the implementation of a sample of six (6) outputs that had been fully quantified with a total of sixteen (16) activities worth UGX.79.14Bn and noted that; two (2) outputs were fully implemented, three (3) outputs were partially implemented and one (1) output was not implemented at all. \uf0b7 I noted that funds to the tune of UGX.556,130,140 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the commission had undertaken activities towards the conduct of women council elections however; the exercise was never completed due to inadequate funding. \uf0b7 I noted that payables worth UGX. 2,744,317,391 relate to fines and penalties levied against the commission by Uganda Revenue Authority and these date back to more than five financial years. \uf0b7 The Commission delayed to vacate the current location of its offices in order to pave way for the construction of the Kampala express way. \uf0b7 I noted short comings in the management of the ICT function at the commission such as failure to obtain NITA U approvals of the Commission\u2019s system, failure to dispose of obsolete ICT items and absence of structures to steer ICT within the Commission."], ["", "WORKS AND TRANSPORT SECTOR", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 442, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted delayed service delivery due to the fact that the achievement of Uganda\u2019s EAC commitments is dependent on the corroboration of the other member states. \uf0b7 I observed that although the trend of domestic arrears over the past three (3) years shows a reduction in arrears, the Ministry had outstanding arrears totalling to UGX.1.665Bn as at 30th June 2022. \uf0b7 Out of the approved 103 staff positions, 72 positions representing 70% were filled while 31 positions representing 30% were vacant. Further, the Ministry planned to recruit eight (8) staff to fill some of the vacant positions, however this was not implemented.", null], ["75.", "The Independent Electoral Commission. Opinion Unqualified", "\uf0b7 The Commission budgeted to collect NTR amounting to UGX.0.19Bn during the year under review. Out of this, only UGX.0.11Bn was collected, representing a performance of 58% of the target. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.230.16Bn out of which UGX.227.59Bn was warranted, resulting in a shortfall of UGX.2.57Bn. The shortfall represents 1.12% of the approved budget. Out of the total warrants of UGX.227.59Bn received during the financial year UGX.161.32Bn was utilized by the entity resulting in un-utilized warrants to the tune UGX.66.27Bn. \uf0b7 I assessed the implementation of a sample of six (6) outputs that had been fully quantified with a total of sixteen (16) activities worth UGX.79.14Bn and noted that; two (2) outputs were fully implemented, three (3) outputs were partially implemented and one (1) output was not implemented at all. \uf0b7 I noted that funds to the tune of UGX.556,130,140 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the commission had undertaken activities towards the conduct of women council elections however; the exercise was never completed due to inadequate funding. \uf0b7 I noted that payables worth UGX. 2,744,317,391 relate to fines and penalties levied against the commission by Uganda Revenue Authority and these date back to more than five financial years. \uf0b7 The Commission delayed to vacate the current location of its offices in order to pave way for the construction of the Kampala express way. \uf0b7 I noted short comings in the management of the ICT function at the commission such as failure to obtain NITA U approvals of the Commission\u2019s system, failure to dispose of obsolete ICT items and absence of structures to steer ICT within the Commission."], ["", "WORKS AND TRANSPORT SECTOR", ""], ["1.", "Ministry of Works and Transport (MoWT) Opinion Unqualified", "\uf0b7 The Ministry budgeted to collect NTR of UGX.215.63Bn but only UGX.209.00Bn was collected, representing a performance of 97% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 442, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "425", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 442, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Ministry was supposed to receive UGX.836.61Bn, out of which UGX.767.1Bn was warranted, resulting into a shortfall of UGX.69.51Bn. As a result some key activities like PAPs are not paid, Railway infrastructure rehabilitation not undertaken and EACAA School is not rehabilitated. \uf0b7 MOWT was responsible for making payments under the contract for civil works for the Rehabilitation of the Tororo- Gulu Railway. However, the contractor terminated the contract due to failure by the Government of Uganda to meet its obligations but an advance payment of EUR.8,854,839.68 remained un recovered from the contractor. \uf0b7 I assessed the implementation of a sample of twenty (22) outputs that had been fully quantified with a total of one hundred and ten (110) activities worth UGX.693Bn and noted that; five (5) outputs with eight (8) activities and expenditure worth UGX.294.6Bn were fully implemented, fifteen (15) outputs with ninety seven (97) activities worth UGX.390.4Bn were partially implemented and two (2) outputs with five (5) activities worth UGX.8.1Bn were not implemented at all. \uf0b7 UGX.3,577,035,246 was irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 An inspection of the regional mechanical workshops established that 23 District road equipment remained in the Workshops\u2019 yards for a period of between one to five years without repair. They are thus not serving their purpose \uf0b7 An inspection of the East African civil Aviation Academy (Soroti Flying School) indicated that all its nine (9) training aircrafts were grounded due to the expiry of their insurance and/or being faulty. I further noted that three aircrafts involved in accidents during the year under review had not been repaired due to the delayed compensation by the insurance service provider. \uf0b7 Land acquired under the SGR project, measuring approximately 1,305.886 acres costing UGX.99,343,193,128 was not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. \uf0b7 I observed that a total of two (2) IT systems/equipment with a total cost of UGX.200,780,000 were implemented without business cases and approval by NITA-U.", null], ["2.", "Uganda Road Fund. Opinion Unqualified", "\uf0b7 Due to Government reforms to rationalize Government agencies and public expenditure, there exists a material uncertainty that may cast significant doubt that the Council shall remain a Going Concern in the foreseeable future. \uf0b7 Out of the revised approved budget for the financial year of UGX.509.42Bn, only UGX.387.89Bn was warranted resulting into a shortfall of UGX.121.53Bn representing 24% of the revised approved budget. As a result, UNRA and Local Governments were underfunded by UGX.69,891,747,788 and UGX.47,820,884,749 for the routine and periodic maintenance of roads respectively. \uf0b7 I assessed the implementation of a sample of four (4) outputs that had been fully quantified with a total of forty seven (47) activities worth UGX.386.20Bn and noted that: one (1) output with one (1) activity and expenditure worth UGX.10.80Bn was fully implemented; three (3) outputs with forty six (46) activities worth UGX.375.40Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Ministry was supposed to receive UGX.836.61Bn, out of which UGX.767.1Bn was warranted, resulting into a shortfall of UGX.69.51Bn. As a result some key activities like PAPs are not paid, Railway infrastructure rehabilitation not undertaken and EACAA School is not rehabilitated. \uf0b7 MOWT was responsible for making payments under the contract for civil works for the Rehabilitation of the Tororo- Gulu Railway. However, the contractor terminated the contract due to failure by the Government of Uganda to meet its obligations but an advance payment of EUR.8,854,839.68 remained un recovered from the contractor. \uf0b7 I assessed the implementation of a sample of twenty (22) outputs that had been fully quantified with a total of one hundred and ten (110) activities worth UGX.693Bn and noted that; five (5) outputs with eight (8) activities and expenditure worth UGX.294.6Bn were fully implemented, fifteen (15) outputs with ninety seven (97) activities worth UGX.390.4Bn were partially implemented and two (2) outputs with five (5) activities worth UGX.8.1Bn were not implemented at all. \uf0b7 UGX.3,577,035,246 was irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 An inspection of the regional mechanical workshops established that 23 District road equipment remained in the Workshops\u2019 yards for a period of between one to five years without repair. They are thus not serving their purpose \uf0b7 An inspection of the East African civil Aviation Academy (Soroti Flying School) indicated that all its nine (9) training aircrafts were grounded due to the expiry of their insurance and/or being faulty. I further noted that three aircrafts involved in accidents during the year under review had not been repaired due to the delayed compensation by the insurance service provider. \uf0b7 Land acquired under the SGR project, measuring approximately 1,305.886 acres costing UGX.99,343,193,128 was not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. \uf0b7 I observed that a total of two (2) IT systems/equipment with a total cost of UGX.200,780,000 were implemented without business cases and approval by NITA-U.", null], ["2.", "Uganda Road Fund. Opinion Unqualified", "\uf0b7 Due to Government reforms to rationalize Government agencies and public expenditure, there exists a material uncertainty that may cast significant doubt that the Council shall remain a Going Concern in the foreseeable future. \uf0b7 Out of the revised approved budget for the financial year of UGX.509.42Bn, only UGX.387.89Bn was warranted resulting into a shortfall of UGX.121.53Bn representing 24% of the revised approved budget. As a result, UNRA and Local Governments were underfunded by UGX.69,891,747,788 and UGX.47,820,884,749 for the routine and periodic maintenance of roads respectively. \uf0b7 I assessed the implementation of a sample of four (4) outputs that had been fully quantified with a total of forty seven (47) activities worth UGX.386.20Bn and noted that: one (1) output with one (1) activity and expenditure worth UGX.10.80Bn was fully implemented; three (3) outputs with forty six (46) activities worth UGX.375.40Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "426", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 443, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "were partially implemented and out of the forty six (46) activities, the entity fully implemented nineteen (19) activities; twenty two (22) activities were partially implemented, while five (5) activities remained unimplemented. \uf0b7 Funds to the tune of UGX.963,052,641 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Some Designated Agencies had not submitted accountability statements in respect of UGX.3,153,732,552 of the Fund released to them in the fourth quarter, which ended on 30th June 2022 contrary to the financial regulations. \uf0b7 URF and PPDA jointly constructed their offices known as the PPDA-URF Towers and agreed to equally share the cost of land and construction of the twin tower building. I however, noted the following; o The land title had not been transferred from PPDA into the joint owners\u2019 names. o Level 1 and 6 of the building including the day care were not used as intended because they have not yet been equipped. o URF did not involve PPDA in running the shared facilities and incurred UGX.291,424,050 during the year under review. \uf0b7 Contracts totalling to UGX.323,913,112 entered into were over and above the market estimated value of UGX.263,090,000, resulting into a variance of UGX.60,823,112. There was no evidence that the Accounting Officer reconfirmed whether the market price was still valid. \uf0b7 I observed that a total of five (5) IT systems/equipment procured at UGX.639,534,325 were not cleared by NITA- U. In addition, 192 IT hardware equipment valued at UGX.112,038,842 that were recommended for decommissioning by board of survey report were not disposed of.", null], ["3.", "Multinational Lake Victoria Maritime Communications and Transport (MLVMCT) Project \u2013 Ministry of Works and Transport. Opinion Unqualified", "\uf0b7 The Project expected to receive UGX.26,592,490,000 and UGX.2,500,000,000 from ADB/F and GoU respectively. However, the Project received only UGX.2,988,851,679 from ADB/F in form of cash (UGX.1,192,269,000) and direct payments (UGX.1,796,582,679) and UGX.2,438,300,000 from GoU. This resulted into a combined revenue shortfall of UGX.23,665,338,321 representing 81.3% of the approved budget. \uf0b7 Out of the available funds of UGX.6,050,869,770.9, a total of UGX.5,514,951,020 was spent resulting into an unspent balance of UGX.535,918,750.90 representing an absorption level of 91.14%. The unspent funds from the Fund amounting to UGX. 491,942,262 (Equivalent USD.129,458.49) remained on the Loan Special Account as at 30/06/2022 while that from GoU amounting to UGX. 43,976,488.90 was transferred back to the GoU Consolidated Fund. \uf0b7 The Loan is equivalent to USD.14.35 Million and became effective on 20th April 2018. The last outstanding disbursement is expected on 30th April 2023. Audit established that a total of only USD.2,164,354.69 had been disbursed by 30/06/2022."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 444, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": [["", "were partially implemented and out of the forty six (46) activities, the entity fully implemented nineteen (19) activities; twenty two (22) activities were partially implemented, while five (5) activities remained unimplemented. \uf0b7 Funds to the tune of UGX.963,052,641 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Some Designated Agencies had not submitted accountability statements in respect of UGX.3,153,732,552 of the Fund released to them in the fourth quarter, which ended on 30th June 2022 contrary to the financial regulations. \uf0b7 URF and PPDA jointly constructed their offices known as the PPDA-URF Towers and agreed to equally share the cost of land and construction of the twin tower building. I however, noted the following; o The land title had not been transferred from PPDA into the joint owners\u2019 names. o Level 1 and 6 of the building including the day care were not used as intended because they have not yet been equipped. o URF did not involve PPDA in running the shared facilities and incurred UGX.291,424,050 during the year under review. \uf0b7 Contracts totalling to UGX.323,913,112 entered into were over and above the market estimated value of UGX.263,090,000, resulting into a variance of UGX.60,823,112. There was no evidence that the Accounting Officer reconfirmed whether the market price was still valid. \uf0b7 I observed that a total of five (5) IT systems/equipment procured at UGX.639,534,325 were not cleared by NITA- U. In addition, 192 IT hardware equipment valued at UGX.112,038,842 that were recommended for decommissioning by board of survey report were not disposed of.", null], ["3.", "Multinational Lake Victoria Maritime Communications and Transport (MLVMCT) Project \u2013 Ministry of Works and Transport. Opinion Unqualified", "\uf0b7 The Project expected to receive UGX.26,592,490,000 and UGX.2,500,000,000 from ADB/F and GoU respectively. However, the Project received only UGX.2,988,851,679 from ADB/F in form of cash (UGX.1,192,269,000) and direct payments (UGX.1,796,582,679) and UGX.2,438,300,000 from GoU. This resulted into a combined revenue shortfall of UGX.23,665,338,321 representing 81.3% of the approved budget. \uf0b7 Out of the available funds of UGX.6,050,869,770.9, a total of UGX.5,514,951,020 was spent resulting into an unspent balance of UGX.535,918,750.90 representing an absorption level of 91.14%. The unspent funds from the Fund amounting to UGX. 491,942,262 (Equivalent USD.129,458.49) remained on the Loan Special Account as at 30/06/2022 while that from GoU amounting to UGX. 43,976,488.90 was transferred back to the GoU Consolidated Fund. \uf0b7 The Loan is equivalent to USD.14.35 Million and became effective on 20th April 2018. The last outstanding disbursement is expected on 30th April 2023. Audit established that a total of only USD.2,164,354.69 had been disbursed by 30/06/2022."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 444, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that there was no strategy and plan regarding the transfer and migration of processed and stored data, process flows, biometric data scope and timing, which may lead to interruptions in the normal operations in the production of IDs, security and preservation of data integrity and delayed delivery of expected outputs under the Joint venture \uf0b7 I noted that the entity is understaffed, with only 423 positions filled out of an approved structure of 865 staff, resulting in a shortfall of 442 (representing 49%). Key positions like Director ICT, manager Human Resources, Manager Public Relations and Senior Accountant were vacant at the year-end. This leads to the underachievement of planned activities due to an overload of existing staff.", "None"], "type": "table"}}, {"content": "427", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 444, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "4. Uganda National Roads Authority (UNRA)", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \nOpinion Unqualified", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Cabinet on 22nd February, 2021 under minute no. 43 (CT 2021) took a decision to merge UNRA with MoWT. Under the circumstances, there is material uncertainty that may cast significant doubt that the Authority shall remain a Going Concern in the foreseeable future.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- According to the revised approved budget, the entity expected to receive UGX.3,654,658,940,745 out of which UGX.3,150,755,611,035 was warranted, resulting into a shortfall of UGX.503,903,329,710 representing 14% of the approved budget.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX.3,150,755,611,035 received during the financial year, the entity submitted invoiced totalling UGX.2,662,030,909,590 resulting in un-utilized warrants of UGX.488,724,701,445 representing an absorption level 84.5%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- I assessed the implementation of 13 projects with a total of twenty six (26) outputs that had been fully quantified with a total of fifty three (53) activities worth UGX.1,473Bn and noted that; Nine (9) outputs with nineteen (19) activities worth UGX.154Bn were fully implemented, Sixteen (16) outputs with thirty three (33) activities worth UGX.1,285Bn were partially implemented and One (1) output with one (1) activity UGX.34 Bn was not implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- A sum of UGX.136,480,916,768 was spent from various projects to cater for activities that are not related to the respective projects with no evidence of approval from the appropriate authority.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The entity had contingent liabilities worth 381,799,539,802, Out of which UGX.144,301,631,989 was in-respect of certificates of works, which the Accounting Officer had not yet approved by the close of the year under review.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- The review of expenditure made during the year indicated that UNRA paid out UGX.12,972,532,057 in-respect of interest charges for the Interim Payment Certificates (IPCs) which were not paid in the agreed timelines.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I under took engineering audit of a selected sample 9 road development, bridge & rehabilitation projects and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "o \nInadequate estimation of quantities for 5 projects audited leading to multiple contract variations. \no \nAccess to sites for 6 out of the 9 projects was not achieved as required by the different contract arrangements. \no \nDelays in completion of design reviews which delayed timely issuance of instructions to Contractors. \no \n8 out of the 9 projects audited were not completed on/in time and had time extensions which delayed the availability of the upgraded roads to the users. \no \nPayment of interim payment certificates to the contractors were not on time for eight projects under audit. \no \nI observed there environmental social and health safety concerns on six road projects audited. \no \nI undertook measurements on some selected items to establish the consistency with which the supervision team accurately measures the quantities before payments and established over payment amounting to UGX.231,870,478.13 & EUR 47,469.01 from different projects. \n428", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 445, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "o I observed unjustified application of foreign currency correction factor which resulted into a total overpayment of UGX.94,887,347. o I established that for Mpigi town roads project, the contractor was paid partly in foreign currency despite a PSST directive against the practice for solely Government of Uganda funded projects. USD 11,153,986.05 was paid out to the Contractor at an exchange rate of 1USD at UGX.2,282.1, which meant that Government incurred an extra cost of over UGX.15,448,939,920.88 to acquire this amount of dollars considering the average USD exchange rate was UGX.3667.16 during the contract execution period. o I established that for Mpigi town roads project, a total amount of UGX.2,319,823,581.79 was advanced to the contractor in payment certificates (01 to 07) in regards to materials on site without any contractual basis. \uf0b7 Out of the approved budget of UGX.1,567.84Bn for land acquisition, UGX.1,292.13Bn was warranted / availed to the entity during the period under review representing 82.4% performance. \uf0b7 I noted that out of the 2,080 land titles that the entity obtained during the financial years 2018/19 to 2021/22, only 102 land titles had been transferred into UNRA\u2019s name resulting into the balance of 1,978 (95%) land titles to still have been in the names of PAPs by the end of the year under review. \uf0b7 During the review of implementation of ICT activities, I noted that the entity did not have a business continuity and disaster recovery plan. \uf0b7 There was delayed completion of 22 road with a total contract value of UGX.82,177,512,239. \uf0b7 There were abandoned Road Works for mechanised maintenance on Busolwe \u2013 Nabumali Junction that had been contracted at UGX.1,486,162,399.", null], ["5.", "Upgrading of Rwenkunye \u2013Apac \u2013 Lira - Acholibur Road Project (252.5 Kms) implemented by Uganda National Roads Authority (UNRA) for the financial year ended 30th June, 2021 Opinion Unqualified", "\uf0b7 Contrary to the requirements of the Public Finance Management regulations 2016, I noted that out of the release of UGX 119,673,517,241. for the project activities during the year only UGX 114,253,192, 241. was used on the Upgrading of Rwenkunye \u2013Apac \u2013 Lira - Acholibur project activities and the balance totalling UGX 5,420,325,000. was relocated to other projects without the Ministers approval. \uf0b7 In spite extension of the project closure date now planned as 12 October 2024 from 30th April 2020 as per the approved extension, a review of the monthly June 2021 Progress report, established that the cumulative physical progress as at 30th June 2021 was only 1.5% against 11.5% planned, resulting in an overall slippage of 13%. The contractors delayed to mobilize heavy machinery and equipment for works, slow progress by management to secure a right of way due to slow compensation to people affected by the road project (PAPs) and COVID-19 pandemic whereby the Contractors could not carry out the activities as planned due to restricted movements both local and international. \uf0b7 I noted that acquisition of titles (i.e. legal ownership) for the acquired for the entire road having a total length of 191 Km for which compensation had been made is still in process. However, it was not clear how far the process had reached and when it would end, in spite of UNRA Management engaging Ministry of Lands Housing and Urban development (MoLHUD) on this matter."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "o I observed unjustified application of foreign currency correction factor which resulted into a total overpayment of UGX.94,887,347. o I established that for Mpigi town roads project, the contractor was paid partly in foreign currency despite a PSST directive against the practice for solely Government of Uganda funded projects. USD 11,153,986.05 was paid out to the Contractor at an exchange rate of 1USD at UGX.2,282.1, which meant that Government incurred an extra cost of over UGX.15,448,939,920.88 to acquire this amount of dollars considering the average USD exchange rate was UGX.3667.16 during the contract execution period. o I established that for Mpigi town roads project, a total amount of UGX.2,319,823,581.79 was advanced to the contractor in payment certificates (01 to 07) in regards to materials on site without any contractual basis. \uf0b7 Out of the approved budget of UGX.1,567.84Bn for land acquisition, UGX.1,292.13Bn was warranted / availed to the entity during the period under review representing 82.4% performance. \uf0b7 I noted that out of the 2,080 land titles that the entity obtained during the financial years 2018/19 to 2021/22, only 102 land titles had been transferred into UNRA\u2019s name resulting into the balance of 1,978 (95%) land titles to still have been in the names of PAPs by the end of the year under review. \uf0b7 During the review of implementation of ICT activities, I noted that the entity did not have a business continuity and disaster recovery plan. \uf0b7 There was delayed completion of 22 road with a total contract value of UGX.82,177,512,239. \uf0b7 There were abandoned Road Works for mechanised maintenance on Busolwe \u2013 Nabumali Junction that had been contracted at UGX.1,486,162,399.", null], ["5.", "Upgrading of Rwenkunye \u2013Apac \u2013 Lira - Acholibur Road Project (252.5 Kms) implemented by Uganda National Roads Authority (UNRA) for the financial year ended 30th June, 2021 Opinion Unqualified", "\uf0b7 Contrary to the requirements of the Public Finance Management regulations 2016, I noted that out of the release of UGX 119,673,517,241. for the project activities during the year only UGX 114,253,192, 241. was used on the Upgrading of Rwenkunye \u2013Apac \u2013 Lira - Acholibur project activities and the balance totalling UGX 5,420,325,000. was relocated to other projects without the Ministers approval. \uf0b7 In spite extension of the project closure date now planned as 12 October 2024 from 30th April 2020 as per the approved extension, a review of the monthly June 2021 Progress report, established that the cumulative physical progress as at 30th June 2021 was only 1.5% against 11.5% planned, resulting in an overall slippage of 13%. The contractors delayed to mobilize heavy machinery and equipment for works, slow progress by management to secure a right of way due to slow compensation to people affected by the road project (PAPs) and COVID-19 pandemic whereby the Contractors could not carry out the activities as planned due to restricted movements both local and international. \uf0b7 I noted that acquisition of titles (i.e. legal ownership) for the acquired for the entire road having a total length of 191 Km for which compensation had been made is still in process. However, it was not clear how far the process had reached and when it would end, in spite of UNRA Management engaging Ministry of Lands Housing and Urban development (MoLHUD) on this matter."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "429", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 446, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["6.", "Uganda Civil Aviation Authority. Opinion Unqualified", "\uf0b7 The Authority budgeted to receive UGX.3Bn from GOU, out of which UGX.1.13Bn was received, resulting in a shortfall of UGX1.87Bn. This affected maintenance activities in the upcountry aerodromes \uf0b7 For a sample of twelve (12) outputs that had been fully quantified with a total of forty seven (47) activities, one (1) output with three (1) activities and expenditure worth UGX.41.8m was fully implemented, three (3) outputs with seventeen (17) activities and expenditure worth UGX.2.65bn were partially implemented and eight (8) outputs with twenty nine (29) planned activities with no expenditure were not implemented at all. \uf0b7 2 pieces of land measuring approximately 23.913 hectares in Entebbe had encumbrances of approximately 8.92 hectares in the form of encroachment by the local population. \uf0b7 Out of 36 pieces of land measuring approximately 1662.94 hectares the Authority held, 18 pieces of land measuring approximately 496.184 hectares (30%) did not have land titles. \uf0b7 Government entities owed UCAA a total of UGX.137.2Bn representing 77% of the total debtors of the Authority of UGX.177.72Bn. Most of these debts have been outstanding for more than 5 years \uf0b7 The Authority made irregular Payment of salary to former staff of UGX.107,788,492. \uf0b7 I inspected the functionality of Kisoro aerodrome and observed that the runway tarmac had started stripping off and developing potholes which may be potentially dangerous. \uf0b7 I carried out financial analysis of financial information and noted that the Authority has continuously made losses for the previous two years. However, the ratios computed indicate that UCAA is making significant improvements in profitability and its ability to sustain provision of services. \uf0b7 Although management implemented the Point of Sale system in 2013 to track revenue reported, I noted that only 16 out of the 25 concessionaire shops have POS terminals installed while some concessionaires use the POS terminals selectively. The Authority has failed to implement a Cargo Handling IT System to track revenues from Cargo. \uf0b7 A review of ICT activities implemented revealed that a total of six (6) IT systems procured of UGX.5.54Bn were not cleared by NITA-U and a total of eight (8) systems were not integrated to share information with other systems. This can result in inefficiencies."], ["", "Uganda National Airlines Company Ltd (UNACL). Opinion Unqualified", "\uf0b7 Out of the total expected revenue collection during the financial year of UGX.348.384Bn, only UGX.141.750Bn was realized by the entity representing only 40.7% performance. This under collection affects service delivery \uf0b7 UGX.22.825Bn collected in respect of airport tax from passengers through Entebbe International Airport had remained un-remitted to UCAA for over two years. \uf0b7 The Company failed to transfer USD.1,233,318 collected during the year from the Republic of Burundi due to forex transfer restrictions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 447, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o I observed unjustified application of foreign currency correction factor which resulted into a total overpayment of UGX.94,887,347. o I established that for Mpigi town roads project, the contractor was paid partly in foreign currency despite a PSST directive against the practice for solely Government of Uganda funded projects. USD 11,153,986.05 was paid out to the Contractor at an exchange rate of 1USD at UGX.2,282.1, which meant that Government incurred an extra cost of over UGX.15,448,939,920.88 to acquire this amount of dollars considering the average USD exchange rate was UGX.3667.16 during the contract execution period. o I established that for Mpigi town roads project, a total amount of UGX.2,319,823,581.79 was advanced to the contractor in payment certificates (01 to 07) in regards to materials on site without any contractual basis. \uf0b7 Out of the approved budget of UGX.1,567.84Bn for land acquisition, UGX.1,292.13Bn was warranted / availed to the entity during the period under review representing 82.4% performance. \uf0b7 I noted that out of the 2,080 land titles that the entity obtained during the financial years 2018/19 to 2021/22, only 102 land titles had been transferred into UNRA\u2019s name resulting into the balance of 1,978 (95%) land titles to still have been in the names of PAPs by the end of the year under review. \uf0b7 During the review of implementation of ICT activities, I noted that the entity did not have a business continuity and disaster recovery plan. \uf0b7 There was delayed completion of 22 road with a total contract value of UGX.82,177,512,239. \uf0b7 There were abandoned Road Works for mechanised maintenance on Busolwe \u2013 Nabumali Junction that had been contracted at UGX.1,486,162,399.", "None"], "type": "table"}}, {"content": [["6.", "Uganda Civil Aviation Authority. Opinion Unqualified", "\uf0b7 The Authority budgeted to receive UGX.3Bn from GOU, out of which UGX.1.13Bn was received, resulting in a shortfall of UGX1.87Bn. This affected maintenance activities in the upcountry aerodromes \uf0b7 For a sample of twelve (12) outputs that had been fully quantified with a total of forty seven (47) activities, one (1) output with three (1) activities and expenditure worth UGX.41.8m was fully implemented, three (3) outputs with seventeen (17) activities and expenditure worth UGX.2.65bn were partially implemented and eight (8) outputs with twenty nine (29) planned activities with no expenditure were not implemented at all. \uf0b7 2 pieces of land measuring approximately 23.913 hectares in Entebbe had encumbrances of approximately 8.92 hectares in the form of encroachment by the local population. \uf0b7 Out of 36 pieces of land measuring approximately 1662.94 hectares the Authority held, 18 pieces of land measuring approximately 496.184 hectares (30%) did not have land titles. \uf0b7 Government entities owed UCAA a total of UGX.137.2Bn representing 77% of the total debtors of the Authority of UGX.177.72Bn. Most of these debts have been outstanding for more than 5 years \uf0b7 The Authority made irregular Payment of salary to former staff of UGX.107,788,492. \uf0b7 I inspected the functionality of Kisoro aerodrome and observed that the runway tarmac had started stripping off and developing potholes which may be potentially dangerous. \uf0b7 I carried out financial analysis of financial information and noted that the Authority has continuously made losses for the previous two years. However, the ratios computed indicate that UCAA is making significant improvements in profitability and its ability to sustain provision of services. \uf0b7 Although management implemented the Point of Sale system in 2013 to track revenue reported, I noted that only 16 out of the 25 concessionaire shops have POS terminals installed while some concessionaires use the POS terminals selectively. The Authority has failed to implement a Cargo Handling IT System to track revenues from Cargo. \uf0b7 A review of ICT activities implemented revealed that a total of six (6) IT systems procured of UGX.5.54Bn were not cleared by NITA-U and a total of eight (8) systems were not integrated to share information with other systems. This can result in inefficiencies."], ["", "Uganda National Airlines Company Ltd (UNACL). Opinion Unqualified", "\uf0b7 Out of the total expected revenue collection during the financial year of UGX.348.384Bn, only UGX.141.750Bn was realized by the entity representing only 40.7% performance. This under collection affects service delivery \uf0b7 UGX.22.825Bn collected in respect of airport tax from passengers through Entebbe International Airport had remained un-remitted to UCAA for over two years. \uf0b7 The Company failed to transfer USD.1,233,318 collected during the year from the Republic of Burundi due to forex transfer restrictions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 447, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o I observed unjustified application of foreign currency correction factor which resulted into a total overpayment of UGX.94,887,347. o I established that for Mpigi town roads project, the contractor was paid partly in foreign currency despite a PSST directive against the practice for solely Government of Uganda funded projects. USD 11,153,986.05 was paid out to the Contractor at an exchange rate of 1USD at UGX.2,282.1, which meant that Government incurred an extra cost of over UGX.15,448,939,920.88 to acquire this amount of dollars considering the average USD exchange rate was UGX.3667.16 during the contract execution period. o I established that for Mpigi town roads project, a total amount of UGX.2,319,823,581.79 was advanced to the contractor in payment certificates (01 to 07) in regards to materials on site without any contractual basis. \uf0b7 Out of the approved budget of UGX.1,567.84Bn for land acquisition, UGX.1,292.13Bn was warranted / availed to the entity during the period under review representing 82.4% performance. \uf0b7 I noted that out of the 2,080 land titles that the entity obtained during the financial years 2018/19 to 2021/22, only 102 land titles had been transferred into UNRA\u2019s name resulting into the balance of 1,978 (95%) land titles to still have been in the names of PAPs by the end of the year under review. \uf0b7 During the review of implementation of ICT activities, I noted that the entity did not have a business continuity and disaster recovery plan. \uf0b7 There was delayed completion of 22 road with a total contract value of UGX.82,177,512,239. \uf0b7 There were abandoned Road Works for mechanised maintenance on Busolwe \u2013 Nabumali Junction that had been contracted at UGX.1,486,162,399.", "None"], "type": "table"}}, {"content": "430", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 447, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Financial analysis using rations indicated that the Company is not performing well in terms of profitability and ability to sustain provision of services. \uf0b7 I noted delayed Certification of an Air Maintenance Organization and delayed Membership to IATA. Such delays affect the Company\u2019s operations \uf0b7 The Company lacks an IT Cargo Management System and uses a manual system, which is open to abuse and is difficult to monitor. \uf0b7 Although the Company procured Oracle Fusion IT System with a financial management module, at the time of preparation of financial statements, its only schedules and ledgers that are extracted and the financial statements produced manually. This exposed the financial statements to manipulation. \uf0b7 Management used direct procurement method and entered into a contract with M/S Kiira Motor Corporation to supply one (1) unit of Kayoola Diesel Coach at a contract price of UGX.519,687,420 on 28th February 2022. The contract provided for the bus to be delivered within 120 days but it had not been delivered at the time of reporting in December 2022.", null], ["7.", "Uganda Railways Corporation. Opinion Qualified", "\uf0b7 1,946 stolen railway materials equivalent to UGX.12,391,542,000 were recovered from a Steels factories in Lugazi. Similarly, 750 meters of the railway line estimated at UGX.1,100,961,000 were vandalised and the railway materials were traced to another steel factory in Mukono. However, URC entered into an out of court settlement and was compensated only UGX.735,757,503,000 resulting into a loss of UGX.12,757,503,000. \uf0b7 A review of a contract for Civil works for rehabilitation of Tororo-Gulu Railway undertaken at contract price of EUR.39,337,756 (excluding VAT/other taxes) revealed that the contractor terminated the contract due to delays in payment by the Government of Uganda but never handed over the re-usable materials for reconstruction of the line. As a result, most of the materials were stolen and the Supervisor Consultant reports indicated that by 30th July, 2022, URC had lost 136,416 of the re-usable items equivalent to Euro.3,083,846.54. \uf0b7 Management made a provision for bad debts worth UGX.4,414,665,000 against a total figure of UGX.7,228,231,000 resulting into a net receivables of UGX.2,813,566,000. I was not provided with the justification and computation of the provision \uf0b7 The Corporation had a total of UGX.1,130,149,381 relating to VAT receivable which was not supported. \uf0b7 I established that total rental revenue of UGX. UGX.757,490,969 was not disclosed in the financial statements. The revenue for the year under audit is misstated. \uf0b7 UGX.509,300,000 was paid to two suppliers as fuel deposits but lacked supporting documents. \uf0b7 URC has 521 wagons located in different parts of Kenya as per its assets register. However, only 243 wagons were confirmed in existence leaving a balance of 393 wagons un-accounted for. \uf0b7 Loan amount of UGX.22,067,482,000 and interest payable of UGX.9,511,880,000 disclosed in the financial statements were not supported and did not show any movement from last financial year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 448, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o I observed unjustified application of foreign currency correction factor which resulted into a total overpayment of UGX.94,887,347. o I established that for Mpigi town roads project, the contractor was paid partly in foreign currency despite a PSST directive against the practice for solely Government of Uganda funded projects. USD 11,153,986.05 was paid out to the Contractor at an exchange rate of 1USD at UGX.2,282.1, which meant that Government incurred an extra cost of over UGX.15,448,939,920.88 to acquire this amount of dollars considering the average USD exchange rate was UGX.3667.16 during the contract execution period. o I established that for Mpigi town roads project, a total amount of UGX.2,319,823,581.79 was advanced to the contractor in payment certificates (01 to 07) in regards to materials on site without any contractual basis. \uf0b7 Out of the approved budget of UGX.1,567.84Bn for land acquisition, UGX.1,292.13Bn was warranted / availed to the entity during the period under review representing 82.4% performance. \uf0b7 I noted that out of the 2,080 land titles that the entity obtained during the financial years 2018/19 to 2021/22, only 102 land titles had been transferred into UNRA\u2019s name resulting into the balance of 1,978 (95%) land titles to still have been in the names of PAPs by the end of the year under review. \uf0b7 During the review of implementation of ICT activities, I noted that the entity did not have a business continuity and disaster recovery plan. \uf0b7 There was delayed completion of 22 road with a total contract value of UGX.82,177,512,239. \uf0b7 There were abandoned Road Works for mechanised maintenance on Busolwe \u2013 Nabumali Junction that had been contracted at UGX.1,486,162,399.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Financial analysis using rations indicated that the Company is not performing well in terms of profitability and ability to sustain provision of services. \uf0b7 I noted delayed Certification of an Air Maintenance Organization and delayed Membership to IATA. Such delays affect the Company\u2019s operations \uf0b7 The Company lacks an IT Cargo Management System and uses a manual system, which is open to abuse and is difficult to monitor. \uf0b7 Although the Company procured Oracle Fusion IT System with a financial management module, at the time of preparation of financial statements, its only schedules and ledgers that are extracted and the financial statements produced manually. This exposed the financial statements to manipulation. \uf0b7 Management used direct procurement method and entered into a contract with M/S Kiira Motor Corporation to supply one (1) unit of Kayoola Diesel Coach at a contract price of UGX.519,687,420 on 28th February 2022. The contract provided for the bus to be delivered within 120 days but it had not been delivered at the time of reporting in December 2022.", null], ["7.", "Uganda Railways Corporation. Opinion Qualified", "\uf0b7 1,946 stolen railway materials equivalent to UGX.12,391,542,000 were recovered from a Steels factories in Lugazi. Similarly, 750 meters of the railway line estimated at UGX.1,100,961,000 were vandalised and the railway materials were traced to another steel factory in Mukono. However, URC entered into an out of court settlement and was compensated only UGX.735,757,503,000 resulting into a loss of UGX.12,757,503,000. \uf0b7 A review of a contract for Civil works for rehabilitation of Tororo-Gulu Railway undertaken at contract price of EUR.39,337,756 (excluding VAT/other taxes) revealed that the contractor terminated the contract due to delays in payment by the Government of Uganda but never handed over the re-usable materials for reconstruction of the line. As a result, most of the materials were stolen and the Supervisor Consultant reports indicated that by 30th July, 2022, URC had lost 136,416 of the re-usable items equivalent to Euro.3,083,846.54. \uf0b7 Management made a provision for bad debts worth UGX.4,414,665,000 against a total figure of UGX.7,228,231,000 resulting into a net receivables of UGX.2,813,566,000. I was not provided with the justification and computation of the provision \uf0b7 The Corporation had a total of UGX.1,130,149,381 relating to VAT receivable which was not supported. \uf0b7 I established that total rental revenue of UGX. UGX.757,490,969 was not disclosed in the financial statements. The revenue for the year under audit is misstated. \uf0b7 UGX.509,300,000 was paid to two suppliers as fuel deposits but lacked supporting documents. \uf0b7 URC has 521 wagons located in different parts of Kenya as per its assets register. However, only 243 wagons were confirmed in existence leaving a balance of 393 wagons un-accounted for. \uf0b7 Loan amount of UGX.22,067,482,000 and interest payable of UGX.9,511,880,000 disclosed in the financial statements were not supported and did not show any movement from last financial year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 448, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o I observed unjustified application of foreign currency correction factor which resulted into a total overpayment of UGX.94,887,347. o I established that for Mpigi town roads project, the contractor was paid partly in foreign currency despite a PSST directive against the practice for solely Government of Uganda funded projects. USD 11,153,986.05 was paid out to the Contractor at an exchange rate of 1USD at UGX.2,282.1, which meant that Government incurred an extra cost of over UGX.15,448,939,920.88 to acquire this amount of dollars considering the average USD exchange rate was UGX.3667.16 during the contract execution period. o I established that for Mpigi town roads project, a total amount of UGX.2,319,823,581.79 was advanced to the contractor in payment certificates (01 to 07) in regards to materials on site without any contractual basis. \uf0b7 Out of the approved budget of UGX.1,567.84Bn for land acquisition, UGX.1,292.13Bn was warranted / availed to the entity during the period under review representing 82.4% performance. \uf0b7 I noted that out of the 2,080 land titles that the entity obtained during the financial years 2018/19 to 2021/22, only 102 land titles had been transferred into UNRA\u2019s name resulting into the balance of 1,978 (95%) land titles to still have been in the names of PAPs by the end of the year under review. \uf0b7 During the review of implementation of ICT activities, I noted that the entity did not have a business continuity and disaster recovery plan. \uf0b7 There was delayed completion of 22 road with a total contract value of UGX.82,177,512,239. \uf0b7 There were abandoned Road Works for mechanised maintenance on Busolwe \u2013 Nabumali Junction that had been contracted at UGX.1,486,162,399.", "None"], "type": "table"}}, {"content": "431 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 448, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Corporation budgeted to collect revenues amounting to UGX.128.96Bn during the year under review but only UGX.16.4Bn was collected, representing a performance of 12.7% of the target.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Corporation planned to receive UGX.225.175Bn from GOU sources but only UGX.191Bn was received, resulting into a shortfall of UGX.34.175Bn representing under performance of 34.2%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Out of the total funds of UGX.191Bn received during the financial year, UGX.158.69Bn was spent by the entity resulting in an unspent balance of UGX.32.31Bn representing absorption level of 83.1%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I assessed the implementation of a sample of thirty seven (37) outputs that had been fully quantified with a total of seventy eight (78) activities with a budget worth UGX.116Bn and noted that;", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Two (2) outputs with three (3) activities and expenditure worth UGX.372 million were fully implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Fifteen (15) outputs with forty two (42) activities with expenditure worth UGX.39.6bn were partially implemented. Out of the forty two (42) activities, the entity fully implemented six (6) activities; eighteen (18) activities were partially implemented, while eighteen (18) activities remained unimplemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Twenty (20) outputs with thirty three (33) activities with expenditure worth UGX.3bn were not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- A project for rehabilitation of the Namanve \u2013 Tororo Line was undertaken at a contract sum UGX.184,067,631,879 but the majority of the line was undressed and laid back along the stretch, the sleepers are not packed and made firm on the permanent way and there are no ballast stones on the sections worked on the main line. As a result, there were noted cases where trains tipped and derailed on several sections of the railway line.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Inspection of the project for Construction of the Sleeper making Factory at Kawolo Station at contract sum of EUR.19,840,000 revealed that progress of works was approximately at 55% and land left outside the fence had been encroached.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Management had not remitted NSSF contributions to a tune of UGX.2,902,946,239 by 30th June, 2022.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- UGX.941,540,000 allocated for the purchase of locomotives under GOU funding was diverted to activities not related to the purchase of locomotives.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- There were accumulated rental arrears for over 12 years from August 2009 to December 2021 of KSH.1,860,153 (UGX.59,152,865) for a URC House located at LRV, Kisumu, 12/252-Tom Mboya Street.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Out of expected compensation to URC of UGX.34,563,250,000 from UNRA, for takeover of part of the station and railway land reserves, an amount of UGX.6,402,682,500 was paid to URC resulting into a balance of UGX.28,160,567,500. However, there are ligation claims by third parties that the land being compensated did not belong to URC which has hampered the settlement of the obligation by UNRA.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- URC regularly revised its freight rates down to levels that did not seem commercially viable given the prevailing economic circumstances for the year under audit. For example, tariffs for transportation of grain/ conventional cargo on the northern routes were revised to USD 19.6/ton from USD 27.6/ton for Mombasa- Kampala route yet fuel costs which make up the largest part of the cost driver significantly rose over the period.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "432 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 449, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- A review of an agreement between the Government of Uganda and Mango Tree (U) Ltd to rehabilitate and upgrade the Marine Vessel (MV) Pamba without recourse to public funds revealed that there was no competitive procuring of the private service provider. In addition, whereas Marine Vessel (MV) Pamba operated during the year, there were no arrangements by URC in respect to monitoring of revenue collected by the operator of the vessel and also the revenue sharing terms which would allow both parties to mutually benefit as required in the agreement.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- A financial analysis of the Corporation indicated that it has continuously made losses for the previous two years and that URC still needs to make significant improvements in Operating efficiency, profitability and its ability to sustain provision of services.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I undertook the review of land management and observed that;", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "o \n6 pieces of land measuring approximately 10.8 hectares out of 281 pieces of land measuring approximately 8,407 hectares (0.13 %) and costing UGX.2,473,324,000 were not recorded in the entity\u2019s land register. \no \n13 pieces of land measuring 434.5 hectares valued at approximately UGX.1.732Bn had encumbrances in the form of caveats, court injunctions and encroachment. \no \nOut of the 281 pieces of land measuring approximately 8,406.94 hectares the entity held, 6 pieces of land measuring approximately 802.9 hectares (4.1%) did not have land titles. \no \nOne (1) piece of land measuring approximately 12.24 hectares (0.15%) worth UGX.55,763,745,000 in Nalukolongo was irregularly subdivided and transferred to several private ownership. \no \nLand measuring approximately 49.32 hectares was leased out during the period under review, but 7 pieces of land measuring approximately 45.32 hectares were not traceable to the lease register. \no \nOut of the lease rentals of UGX.132,600,000 expected in the period under review, the entity only received UGX.107,112,000 (81%) by 30th June, 2022 with a balance of UGX.25,488,000 still outstanding. \no \nThe District Land Boards (DLB) across the country, KCCA and ULC without advertising or seeking for consent from URC allocated/leased five (5) pieces of land measuring approximately 45.312 hectares that were not under their jurisdiction. \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I reviewed the implementation of ICT activities and noted that:", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "o \n68 IT equipment procured for UGX.520,935,318 and two IT systems worth UGX.191,785,702 were not cleared by NITA-U. \no \nThree (3) systems were not integrated or not automatically sharing information with other systems. \no \n51 IT equipment valued at UGX.5,057,500 were recommended in board of survey report for disposal but thi shad not been implemented. \no \nThere were no specific structures that steer and oversee ICT implementation, no approved IT risk management framework/policy at the Corporation, and no risk register. \n433", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 450, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", null], ["8.", "Upgrading of Kapchorwa Suam and Eldoret Bypass Roads Project (Uganda)implemented by Uganda National Roads Authority (UNRA) Opinion Unqualified", "\uf0b7 I noted that UNRA delayed to pay the Contractor\u2019s Interim Payment Certificate (IPC) within the stipulated days in the contract thereby incurring UGX.609,061,148 and USD.130,733.97 in finance charges \uf0b7 UNRA signed contracts with three companies to relocate utilities along the project road for a total cost of UGX. 5,887,444,880 against a budget amount of UGX. 3 Billion thereby resulting into an additional amount of UGX.2,887,444,880. This is an increase of 96% beyond the budgeted amount for this activity casting doubt to the comprehensiveness of the feasibility studies undertaken by the UNRA and the Contractor before BoQs were made. \uf0b7 I noted that the progress of work did not match the remaining period to the completion date. The road works were estimated to be at 68%, the OSBP at 25% and Suam Bridge at 70% with just few months to reach contract completion date. \uf0b7 I further noted that some of the project components had not been implemented at the time of audit these include; Training in labor based construction techniques, Refurbishment of a post-crash care center and procurement of theatre equipment. \uf0b7 I noted that the contracts signed by the consultants required them to provide the Professional liability insurance of 110% of the contract value but those provided did not cover the entire period \uf0b7 If there is no Insurance cover as per the PPDA regulations, UNRA will not have a fallback position in case the consultants do not meet their contractual obligations."], ["9.", "Road Sector Support Project 4 (RSSP\u20134), for the upgrading of Kigumba \u2013 Masindi \u2013 Hoima \u2013 Kabwoya Road Project implemented by UNRA", "\uf0b7 I noted during various grievances relating with the resettlement of PAPs for Lot 1. Nine PAPs had their access roads blocked, ninety-seven complained of damaged houses, nine complained of flooding and water contamination"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 451, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", null], ["8.", "Upgrading of Kapchorwa Suam and Eldoret Bypass Roads Project (Uganda)implemented by Uganda National Roads Authority (UNRA) Opinion Unqualified", "\uf0b7 I noted that UNRA delayed to pay the Contractor\u2019s Interim Payment Certificate (IPC) within the stipulated days in the contract thereby incurring UGX.609,061,148 and USD.130,733.97 in finance charges \uf0b7 UNRA signed contracts with three companies to relocate utilities along the project road for a total cost of UGX. 5,887,444,880 against a budget amount of UGX. 3 Billion thereby resulting into an additional amount of UGX.2,887,444,880. This is an increase of 96% beyond the budgeted amount for this activity casting doubt to the comprehensiveness of the feasibility studies undertaken by the UNRA and the Contractor before BoQs were made. \uf0b7 I noted that the progress of work did not match the remaining period to the completion date. The road works were estimated to be at 68%, the OSBP at 25% and Suam Bridge at 70% with just few months to reach contract completion date. \uf0b7 I further noted that some of the project components had not been implemented at the time of audit these include; Training in labor based construction techniques, Refurbishment of a post-crash care center and procurement of theatre equipment. \uf0b7 I noted that the contracts signed by the consultants required them to provide the Professional liability insurance of 110% of the contract value but those provided did not cover the entire period \uf0b7 If there is no Insurance cover as per the PPDA regulations, UNRA will not have a fallback position in case the consultants do not meet their contractual obligations."], ["9.", "Road Sector Support Project 4 (RSSP\u20134), for the upgrading of Kigumba \u2013 Masindi \u2013 Hoima \u2013 Kabwoya Road Project implemented by UNRA", "\uf0b7 I noted during various grievances relating with the resettlement of PAPs for Lot 1. Nine PAPs had their access roads blocked, ninety-seven complained of damaged houses, nine complained of flooding and water contamination"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 451, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "434", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 451, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "and thirty-one were disputing compensation amounts paid to them. The cases, reported between September 2018 and August 2021, had not been resolved by the time of our audit, 2 years later. \uf0b7 I noted that while the contractor was making payments towards obligations in regard to Pay as you earn tax (PAYE) and NSSF, they did not make returns to the relevant statutory bodies as required by law. In some instances the payments were lower than the required amounts. Unpaid taxes deprive government of revenue, while staff deprived of their NSSF savings may resort to legal action. \uf0b7 While UNRA obtained a certificate of no objection for the construction and construction supervision of Hoima Town roads, certificate of no-objection was not obtained for the construction and construction supervision of Masindi and Kigumba Town roads due to delays in approvals by the funders. By the time of audit in September 2022, the contractor was on site and the reported levels of completion for Masindi and Kigumba town roads was 77% roads 21% respectively. The contractor had issued a notice of intention to close the site over non-payment for works due to delays in approvals. \uf0b7 I noted that the consultant was yet to complete the designs for the OSBP due to non-harmonization of the designs with those of Rwanda and the DRC at time of audit and there was no proof of communication between the MOFA and authorities in Rwanda and the DRC to that effect.The OSBP consultant\u2019s scope of activities was supposed to be covered in nine months (ending January 2022 with contract deliverable including an Inception Report, Monthly Progress Reports, Draft Feasibility Report, Final Feasibility Report, Draft Engineering Architectural Design Report and The Final Engineering Architectural Design. However by the time of our audit in September 2022, only the draft feasibility study had been delivered, pending URA comments and UNRA approval. The contract delivery date has been extended to 24th March 2023."], ["10.", "Upgrading of Muyembe-Nakapiripirit Road Project implemented by Uganda National Roads Authority (UNRA) Opinion Unqualified", "\uf0b7 Contrary to the requirements of the Public Finance Management regulations 2016, I noted that, although there were surplus funds amounting to UGX.9,526,145,971 for the Muyembe - Nakapiripirit Road project, management reallocated the funds to another Project to pay its debts without the Ministers approval. \uf0b7 I noted delays in project implementation with cumulative physical progress as at 30th June 2021 at only 2.71% against 15.59% planned, resulting in an overall slippage of 12.88%. \uf0b7 Contrary to the requirements of Clause 2.1 of the Contract Agreement between UNRA and the Contractor I noted that there were still some sections of the road that had pending land acquisition issues that needed to be addressed. \uf0b7 I noted that acquisition of titles (i.e. legal ownership) for the acquired land (Muyembe-Nakapiripirit road having a total length of 92 Km) for which compensation had been made is still in process. However, it was not clear how far the process had reached and when it would end."], ["11.", "Albertine Regional Sustainable Development Project (ARSDP) (Uganda National Roads Authority). Opinion", "\uf0b7 I noted the following during the audit in relation to land acquisition:"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 452, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "and thirty-one were disputing compensation amounts paid to them. The cases, reported between September 2018 and August 2021, had not been resolved by the time of our audit, 2 years later. \uf0b7 I noted that while the contractor was making payments towards obligations in regard to Pay as you earn tax (PAYE) and NSSF, they did not make returns to the relevant statutory bodies as required by law. In some instances the payments were lower than the required amounts. Unpaid taxes deprive government of revenue, while staff deprived of their NSSF savings may resort to legal action. \uf0b7 While UNRA obtained a certificate of no objection for the construction and construction supervision of Hoima Town roads, certificate of no-objection was not obtained for the construction and construction supervision of Masindi and Kigumba Town roads due to delays in approvals by the funders. By the time of audit in September 2022, the contractor was on site and the reported levels of completion for Masindi and Kigumba town roads was 77% roads 21% respectively. The contractor had issued a notice of intention to close the site over non-payment for works due to delays in approvals. \uf0b7 I noted that the consultant was yet to complete the designs for the OSBP due to non-harmonization of the designs with those of Rwanda and the DRC at time of audit and there was no proof of communication between the MOFA and authorities in Rwanda and the DRC to that effect.The OSBP consultant\u2019s scope of activities was supposed to be covered in nine months (ending January 2022 with contract deliverable including an Inception Report, Monthly Progress Reports, Draft Feasibility Report, Final Feasibility Report, Draft Engineering Architectural Design Report and The Final Engineering Architectural Design. However by the time of our audit in September 2022, only the draft feasibility study had been delivered, pending URA comments and UNRA approval. The contract delivery date has been extended to 24th March 2023."], ["10.", "Upgrading of Muyembe-Nakapiripirit Road Project implemented by Uganda National Roads Authority (UNRA) Opinion Unqualified", "\uf0b7 Contrary to the requirements of the Public Finance Management regulations 2016, I noted that, although there were surplus funds amounting to UGX.9,526,145,971 for the Muyembe - Nakapiripirit Road project, management reallocated the funds to another Project to pay its debts without the Ministers approval. \uf0b7 I noted delays in project implementation with cumulative physical progress as at 30th June 2021 at only 2.71% against 15.59% planned, resulting in an overall slippage of 12.88%. \uf0b7 Contrary to the requirements of Clause 2.1 of the Contract Agreement between UNRA and the Contractor I noted that there were still some sections of the road that had pending land acquisition issues that needed to be addressed. \uf0b7 I noted that acquisition of titles (i.e. legal ownership) for the acquired land (Muyembe-Nakapiripirit road having a total length of 92 Km) for which compensation had been made is still in process. However, it was not clear how far the process had reached and when it would end."], ["11.", "Albertine Regional Sustainable Development Project (ARSDP) (Uganda National Roads Authority). Opinion", "\uf0b7 I noted the following during the audit in relation to land acquisition:"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 452, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": "435", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 452, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 Compensation for PAPs in ROW on the entire completed road Section (Km 100.4) stands at 99.7% with 0.3% represented by six (6) PAPs (according to UNRA Compensation Status Report dated 8th July 2022) outstanding as these still have unresolved issues like court cases and family disputes. \uf0b7 The land acquired has not been transferred in the names of The Government of Uganda (UNRA) and the titles have not been returned to the owners. \uf0b7 On the other hand, there are PAPs who were injuriously affected by the ongoing road construction activities. The total number as per the contractor\u2019s records is 148 which had all not been addressed by 30th June 2022. \uf0b7 I noted that although the salaries and 5% NSSF contribution for the two individual local consultants ware paid in July 2021 the 10% NSSF contribution was paid on 22nd April 2022. \uf0b7 I noted that UNRA did not comply with the requirements of the NSSF Act and maybe penalized by the NSSF \uf0b7 I noted that all consultants had Interim Extensions of Time (EOT) and were on duty but had outstanding payments. The supervision consultant had invoices No. 69 to No. 76 totalling USD 920,421.4. The individual consultants for the Social Development Specialist, Environmental Safeguards Specialist and Project Management Specialist were only paid for field facilitations totalling UGX 24,460,000 not monthly allowances in the year of audit."], ["12.", "Road Sector Support Project 5 (Upgrading of Rukungiri-Kihihi- Ishasha/Kanungu and Bumbobi- Lwakhakha Roads (Uganda National Roads Authority). 2022 Opinion Unqualified", "\uf0b7 Contrary to the requirements of the Regulation 16 of the Public Finance Management regulations 2016, I noted that UGX.4,526,512,477 (50%) of the available GoU counterpart funds for FY 2021/22 was reallocated to fund expenditures for Civil works of Kapchorwa-Suam road Project. This action overrides established budgeting procedures without the Minister\u2019s approval. \uf0b7 I reviewed the financing charges on the ADF loan and noted that total charges of UGX.3,357,809,609 were accrued on the disbursed and undisbursed loan balances with ADF during FY 2021/22. Furthermore, due to delayed procurement, prolonged acquisition of the Project right-of-way, and slow execution of works by the Contractors, the initial disbursement deadline of 31st December 2020 was extended to 31st December 2024. The implication is that the project is exposed to higher avoidable interest charges accruing from undisbursed loan balance due to loan under-utilization and hence delayed implementation of Project activities. \uf0b7 The upgrade of the Rukungiri-Kihihi-Ishasha/Kanungu 78.5 km stretch attained 25.75% physical progress during the FY 2021/22. Cumulatively, since the Project\u2019s inception, 68.35% physical progress had been attained, against the planned progress of 84.30% as of 30th June 2022. The slippage of 15.95% recorded was attributed to encumbrances on land on sections that required extra land take beyond the 30m standard Right of Way, excessive rainfall in the region, and the Contractors restricted access to Ishasha Bridge.Time elapsed as of 30th June 2022 was 43.8 months representing 88.3% of the total extended civil works contract duration of (49.6 months). Cumulative financial progress recorded was 55.23% against the planned 76.25%. \uf0b7 There was a delay in conducting consultancy services procurement processes from initiation to contract signature; The procurement to conduct gender awareness took 1,513 days (equivalent to 4 years and 2 months)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 Compensation for PAPs in ROW on the entire completed road Section (Km 100.4) stands at 99.7% with 0.3% represented by six (6) PAPs (according to UNRA Compensation Status Report dated 8th July 2022) outstanding as these still have unresolved issues like court cases and family disputes. \uf0b7 The land acquired has not been transferred in the names of The Government of Uganda (UNRA) and the titles have not been returned to the owners. \uf0b7 On the other hand, there are PAPs who were injuriously affected by the ongoing road construction activities. The total number as per the contractor\u2019s records is 148 which had all not been addressed by 30th June 2022. \uf0b7 I noted that although the salaries and 5% NSSF contribution for the two individual local consultants ware paid in July 2021 the 10% NSSF contribution was paid on 22nd April 2022. \uf0b7 I noted that UNRA did not comply with the requirements of the NSSF Act and maybe penalized by the NSSF \uf0b7 I noted that all consultants had Interim Extensions of Time (EOT) and were on duty but had outstanding payments. The supervision consultant had invoices No. 69 to No. 76 totalling USD 920,421.4. The individual consultants for the Social Development Specialist, Environmental Safeguards Specialist and Project Management Specialist were only paid for field facilitations totalling UGX 24,460,000 not monthly allowances in the year of audit."], ["12.", "Road Sector Support Project 5 (Upgrading of Rukungiri-Kihihi- Ishasha/Kanungu and Bumbobi- Lwakhakha Roads (Uganda National Roads Authority). 2022 Opinion Unqualified", "\uf0b7 Contrary to the requirements of the Regulation 16 of the Public Finance Management regulations 2016, I noted that UGX.4,526,512,477 (50%) of the available GoU counterpart funds for FY 2021/22 was reallocated to fund expenditures for Civil works of Kapchorwa-Suam road Project. This action overrides established budgeting procedures without the Minister\u2019s approval. \uf0b7 I reviewed the financing charges on the ADF loan and noted that total charges of UGX.3,357,809,609 were accrued on the disbursed and undisbursed loan balances with ADF during FY 2021/22. Furthermore, due to delayed procurement, prolonged acquisition of the Project right-of-way, and slow execution of works by the Contractors, the initial disbursement deadline of 31st December 2020 was extended to 31st December 2024. The implication is that the project is exposed to higher avoidable interest charges accruing from undisbursed loan balance due to loan under-utilization and hence delayed implementation of Project activities. \uf0b7 The upgrade of the Rukungiri-Kihihi-Ishasha/Kanungu 78.5 km stretch attained 25.75% physical progress during the FY 2021/22. Cumulatively, since the Project\u2019s inception, 68.35% physical progress had been attained, against the planned progress of 84.30% as of 30th June 2022. The slippage of 15.95% recorded was attributed to encumbrances on land on sections that required extra land take beyond the 30m standard Right of Way, excessive rainfall in the region, and the Contractors restricted access to Ishasha Bridge.Time elapsed as of 30th June 2022 was 43.8 months representing 88.3% of the total extended civil works contract duration of (49.6 months). Cumulative financial progress recorded was 55.23% against the planned 76.25%. \uf0b7 There was a delay in conducting consultancy services procurement processes from initiation to contract signature; The procurement to conduct gender awareness took 1,513 days (equivalent to 4 years and 2 months)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": "436", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 453, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["13.", "Upgrading of Tirinyi-Pallisa-Kumi/Pallisa- Kamonkoli Road Project (111kms) i (Uganda National Roads Authority). 2022 Opinion Unqualified", "\uf0b7 A review of the Interim payment certificates (IPCs) established that there was delayed certification of contractor\u2019s IPCs and subsequently delayed payments beyond the stipulated time period of 56 days with a time lag ranging from 23-122 days for GOU portion and 44-101 days for IsDB portion. These delays have attracted interest charges amounting to UGX.4,858,216,355. This is wasteful as it should have been avoided had the Supervising Consultant approved the IPCs in time. \uf0b7 Audit noted that there were delays, by the Bank, ranging from 100 to 157 days to release funds requested by UNRA for payment of contractor\u2019s certificates to be remitted to the contractor\u2019s bank account. \uf0b7 Contrary to the requirements of the Regulation 16 of the Public Finance Management regulations 2016, I noted that, although there were surplus funds amounting to UGX.3,687,491, 470 for Tirinyi Palisa Kumi Kamonkoli road project that should have been returned to the consolidated fund at year end, management reallocated these funds to the Nakalama Tirinyi-Mbale project to pay debts owed to the contractor without the Minister\u2019s approval. \uf0b7 I noted that a total of UGX.4,563,236,836 for Lot 1 and UGX.1,075,035,660 for Lot 2 was paid to the contractor as costs due to the approved Extension of Time amounting to 215 days and 45 days respectively beyond the original completion dates. This was attributed to delayed compensation of project affected persons."], ["14.", "North Eastern Road-Corridor Asset Management Project (NERAMP) by UNRA Opinion Unqualified", "\uf0b7 By the end of the year 2021/22, the project had incurred total financial charges of USD. 1,020,775.068 on delayed absorption of disbursed project amount worth USD. 10,964,141.51 \uf0b7 I noted that the project is slow and has resulted into an under-utilization of the signed loan amount thus incurring commitment charges of USD. 785,248.3 on the unwithdrawn principle Loan Amount. \uf0b7 Interest payment of UGX. 20,152,565,660 due to delayed payment of claims under the contract for Provision of works and Services. \uf0b7 Contrary to the requirements of the Regulation 16 of the Public Finance Management regulations 2016, I noted that UGX. 26,580,590 (USD 7,056.24) of the funds available from GOU counterpart funding was re-allocated to funding civil works without evidence of approval. \uf0b7 Although the OPRC Consultancy Agreement between UNRA and the consultant had the contract price agreed of USD. 9,463,248 and UGX. 2,370,533,211 inclusive of all applicable taxes, withholding tax due from project consultant was erroneously charged to the Project account USD. 187,438 instead of the consultant."], ["15.", "Upgrading Masaka \u2013 Bukakata Road Project Opinion Unqualified", "\uf0b7 I noted that the financing agreements expired on 30th June 2022 when the funders had not yet disbursed a total of USD.1,047,693.84, which was equivalent to UGX.3,952,948,858. It may therefore be difficult to settle the Project outstanding obligations amounting to UGX.5,046,437,929. \uf0b7 The Project cost increased by UGX.340,948,885 in respect of interest paid and interest payable during the year under review alone. This figure was likely to increase in the subsequent year if the outstanding certificates of works worth UGX.4,864,209,954 were not settled at the beginning of the following year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": [["13.", "Upgrading of Tirinyi-Pallisa-Kumi/Pallisa- Kamonkoli Road Project (111kms) i (Uganda National Roads Authority). 2022 Opinion Unqualified", "\uf0b7 A review of the Interim payment certificates (IPCs) established that there was delayed certification of contractor\u2019s IPCs and subsequently delayed payments beyond the stipulated time period of 56 days with a time lag ranging from 23-122 days for GOU portion and 44-101 days for IsDB portion. These delays have attracted interest charges amounting to UGX.4,858,216,355. This is wasteful as it should have been avoided had the Supervising Consultant approved the IPCs in time. \uf0b7 Audit noted that there were delays, by the Bank, ranging from 100 to 157 days to release funds requested by UNRA for payment of contractor\u2019s certificates to be remitted to the contractor\u2019s bank account. \uf0b7 Contrary to the requirements of the Regulation 16 of the Public Finance Management regulations 2016, I noted that, although there were surplus funds amounting to UGX.3,687,491, 470 for Tirinyi Palisa Kumi Kamonkoli road project that should have been returned to the consolidated fund at year end, management reallocated these funds to the Nakalama Tirinyi-Mbale project to pay debts owed to the contractor without the Minister\u2019s approval. \uf0b7 I noted that a total of UGX.4,563,236,836 for Lot 1 and UGX.1,075,035,660 for Lot 2 was paid to the contractor as costs due to the approved Extension of Time amounting to 215 days and 45 days respectively beyond the original completion dates. This was attributed to delayed compensation of project affected persons."], ["14.", "North Eastern Road-Corridor Asset Management Project (NERAMP) by UNRA Opinion Unqualified", "\uf0b7 By the end of the year 2021/22, the project had incurred total financial charges of USD. 1,020,775.068 on delayed absorption of disbursed project amount worth USD. 10,964,141.51 \uf0b7 I noted that the project is slow and has resulted into an under-utilization of the signed loan amount thus incurring commitment charges of USD. 785,248.3 on the unwithdrawn principle Loan Amount. \uf0b7 Interest payment of UGX. 20,152,565,660 due to delayed payment of claims under the contract for Provision of works and Services. \uf0b7 Contrary to the requirements of the Regulation 16 of the Public Finance Management regulations 2016, I noted that UGX. 26,580,590 (USD 7,056.24) of the funds available from GOU counterpart funding was re-allocated to funding civil works without evidence of approval. \uf0b7 Although the OPRC Consultancy Agreement between UNRA and the consultant had the contract price agreed of USD. 9,463,248 and UGX. 2,370,533,211 inclusive of all applicable taxes, withholding tax due from project consultant was erroneously charged to the Project account USD. 187,438 instead of the consultant."], ["15.", "Upgrading Masaka \u2013 Bukakata Road Project Opinion Unqualified", "\uf0b7 I noted that the financing agreements expired on 30th June 2022 when the funders had not yet disbursed a total of USD.1,047,693.84, which was equivalent to UGX.3,952,948,858. It may therefore be difficult to settle the Project outstanding obligations amounting to UGX.5,046,437,929. \uf0b7 The Project cost increased by UGX.340,948,885 in respect of interest paid and interest payable during the year under review alone. This figure was likely to increase in the subsequent year if the outstanding certificates of works worth UGX.4,864,209,954 were not settled at the beginning of the following year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": "437", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 454, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["16.", "National Building Review Board (NBRB) Opinion Unqualified", "\uf0b7 Out of the budgeted UGX.9.428Bn a total of UGX.8.259Bn was warranted, resulting into a shortfall of UGX.1.169Bn. The shortfall represents 12% of the approved budget. \uf0b7 Out of the total of UGX.8.727Bn that was available during the financial year, only UGX.5.819Bn was spent by the entity resulting into an unspent balance of UGX.2.907Bn representing an absorption level of 67%. \uf0b7 I noted that out of the approved staffing level of 101, only 29 positions were filled (28%) leaving a staffing gap of 72 positions (72%). \uf0b7 A review of the ICT governance structure of the entity revealed that despite the deployment of the Building Industry Management System (BIMS) countrywide, there are no specific structures that steer and oversee IT implementation, no approved IT risk management framework/policy at the entity and no business continuity plan contrary to Section 4.6 of the National Information Security Policy 2014."], ["17.", "National Building Review Board (NBRB) 2021 Opinion Unqualified", "\uf0b7 I noted that, whereas NBRB had an approved five year strategic plan by the Board, it had not been reviewed and approved by NPA to facilitate compliance to national planning requirements and its alignment to the NDP III infrastructure sector priorities. There is a risk that some activities implemented during the financial year 2020/2021 were not aligned to the NDP-III, which negatively affects the full realization of NDP-III sector objectives. \uf0b7 Out of the total warrants of UGX. 5.99 Bn received during the financial year, UGX. 5.36 Bn was spent by the entity resulting in an unspent balance of UGX. 0.638 Bn representing absorption level of 89.36%. These funds were meant for activities that were not fully implemented by the end of the financial year, and these include; Procurement of ICT equipment, Procurement of a healthcare insurance scheme for staff, Advertising and marketing campaigns. \uf0b7 PAYE amounting to UGX 23,400,000 was not recovered from the Executive Secretary\u2019s monthly benefits contrary to the Income Tax Act 1997 (As amended) \uf0b7 Although 49 positions were required to be filled during the year under audit, I noted that by the end of the year only 20 (40.8 percent) had been filled resulting into a staffing gap of 29 (59.1 percent). A further analysis of vacant positions revealed that the Board lacked key top management personnel including Directors, Managers for all the 4 Directorates and a Senior Internal Auditor. Understaffing stresses the existing staff and affects effective implementation of all planned activities"], ["", "LANDS SECTOR", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 455, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": [["16.", "National Building Review Board (NBRB) Opinion Unqualified", "\uf0b7 Out of the budgeted UGX.9.428Bn a total of UGX.8.259Bn was warranted, resulting into a shortfall of UGX.1.169Bn. The shortfall represents 12% of the approved budget. \uf0b7 Out of the total of UGX.8.727Bn that was available during the financial year, only UGX.5.819Bn was spent by the entity resulting into an unspent balance of UGX.2.907Bn representing an absorption level of 67%. \uf0b7 I noted that out of the approved staffing level of 101, only 29 positions were filled (28%) leaving a staffing gap of 72 positions (72%). \uf0b7 A review of the ICT governance structure of the entity revealed that despite the deployment of the Building Industry Management System (BIMS) countrywide, there are no specific structures that steer and oversee IT implementation, no approved IT risk management framework/policy at the entity and no business continuity plan contrary to Section 4.6 of the National Information Security Policy 2014."], ["17.", "National Building Review Board (NBRB) 2021 Opinion Unqualified", "\uf0b7 I noted that, whereas NBRB had an approved five year strategic plan by the Board, it had not been reviewed and approved by NPA to facilitate compliance to national planning requirements and its alignment to the NDP III infrastructure sector priorities. There is a risk that some activities implemented during the financial year 2020/2021 were not aligned to the NDP-III, which negatively affects the full realization of NDP-III sector objectives. \uf0b7 Out of the total warrants of UGX. 5.99 Bn received during the financial year, UGX. 5.36 Bn was spent by the entity resulting in an unspent balance of UGX. 0.638 Bn representing absorption level of 89.36%. These funds were meant for activities that were not fully implemented by the end of the financial year, and these include; Procurement of ICT equipment, Procurement of a healthcare insurance scheme for staff, Advertising and marketing campaigns. \uf0b7 PAYE amounting to UGX 23,400,000 was not recovered from the Executive Secretary\u2019s monthly benefits contrary to the Income Tax Act 1997 (As amended) \uf0b7 Although 49 positions were required to be filled during the year under audit, I noted that by the end of the year only 20 (40.8 percent) had been filled resulting into a staffing gap of 29 (59.1 percent). A further analysis of vacant positions revealed that the Board lacked key top management personnel including Directors, Managers for all the 4 Directorates and a Senior Internal Auditor. Understaffing stresses the existing staff and affects effective implementation of all planned activities"], ["", "LANDS SECTOR", ""], ["1.", "National Physical Planning Board (NPPB) Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.4.469Bn, UGX.4.469Bn was spent by the entity representing an absorption level of 100%. I noted that of the 06 quantified activities worth UGX.0.768Bn assessed; five (5) activities representing 83% were partially implemented while one (1) activity representing 17% was not implemented. I observed that the budgets for the six outputs assessed were not supported by individual activity costings/budgets and the Board did not submit performance reports for the year under review."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 455, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": "438", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 455, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the board did not have substantive staff despite having an approved staff structure of 35 positions. The board had only three (3) staff on secondment and twenty (26) on assignment of duties.", null], ["2.", "National Housing and Construction Company Limited (NHCCL) 2020/21 Opinion Unqualified", "\uf0b7 I noted that the Company included a gain on fair valuation of investment property undertaken amounting to UGX.18 billion basing on the valuation undertaken in the financial year ended 30th June 2022. However, there was revaluation of the investment property as required under IAS 40 at the end the accounting period ended 30th June 2021 due to the prevailing COVID 19 lock down during the year. \uf0b7 As at close of business 30 June 2021, the Company had unremitted statutory obligations of UGX. 5.9 billion which related to Value Added Tax (UGX. 2.5 billion), Pay as you Earn (UGX. 2.0 billion) and National Social Security Fund (UGX. 1.5 billion). \uf0b7 As at close of business on 30 June 2021, the Company did not have a governance structure in place to influence how the company's objectives are set and achieved as well as monitoring and addressing risk to optimize performance."], ["3.", "Ministry of Lands, Housing and Urban Development Opinion Unqualified", "\uf0b7 The ministry was supposed to receive UGX. 159,525,734,214 out of which UGX.143,686,352,595 was warranted, resulting in a shortfall of UGX. 15,839,381,619 The shortfall represents 11% of the approved budget. \uf0b7 Out of the total warrants of UGX. 143.6 Bn received during the financial year, the entity submitted invoices totalling UGX. 142.7 Bn resulting in un-utilised warrants of UGX 0.948Bn representing an absorption level of 99.3%. \uf0b7 I noted that out of the fifty-five (55) activities worth UGX.24.244Bn assessed, twenty-seven (27) activities were partially implemented, while seventeen (17) remained unimplemented. I noted that a total of UGX. 131.9m was irregularly diverted from the activities on which they were budgeted and spent on other activities. \uf0b7 Whereas payables reduced from UGX 249Bn in the previous financial year to UGX 203Bn I noted that the payables figure remains significant. \uf0b7 The entity made payments amounting to UGX 19Bn to acquire 4 pieces of land (Ranches) measuring 2339.04 Hectares for ranches which had been fully compensated. Out of the 31 pieces of land measuring approximately 21 hectares held, 25 pieces of titled land measuring approximately 17 hectares were not recorded in the entity land/assets register and GIFMS fixed asset module. \uf0b7 The ministry is understaffed, with only 513 out of the 1,050 approved staff establishment, leaving 537 (51%) vacant. \uf0b7 The ministry did not provide an adequate budgetary provision for settlement of liabilities relating to court awards and compensations amounting to UGX.165Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 456, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the board did not have substantive staff despite having an approved staff structure of 35 positions. The board had only three (3) staff on secondment and twenty (26) on assignment of duties.", null], ["2.", "National Housing and Construction Company Limited (NHCCL) 2020/21 Opinion Unqualified", "\uf0b7 I noted that the Company included a gain on fair valuation of investment property undertaken amounting to UGX.18 billion basing on the valuation undertaken in the financial year ended 30th June 2022. However, there was revaluation of the investment property as required under IAS 40 at the end the accounting period ended 30th June 2021 due to the prevailing COVID 19 lock down during the year. \uf0b7 As at close of business 30 June 2021, the Company had unremitted statutory obligations of UGX. 5.9 billion which related to Value Added Tax (UGX. 2.5 billion), Pay as you Earn (UGX. 2.0 billion) and National Social Security Fund (UGX. 1.5 billion). \uf0b7 As at close of business on 30 June 2021, the Company did not have a governance structure in place to influence how the company's objectives are set and achieved as well as monitoring and addressing risk to optimize performance."], ["3.", "Ministry of Lands, Housing and Urban Development Opinion Unqualified", "\uf0b7 The ministry was supposed to receive UGX. 159,525,734,214 out of which UGX.143,686,352,595 was warranted, resulting in a shortfall of UGX. 15,839,381,619 The shortfall represents 11% of the approved budget. \uf0b7 Out of the total warrants of UGX. 143.6 Bn received during the financial year, the entity submitted invoices totalling UGX. 142.7 Bn resulting in un-utilised warrants of UGX 0.948Bn representing an absorption level of 99.3%. \uf0b7 I noted that out of the fifty-five (55) activities worth UGX.24.244Bn assessed, twenty-seven (27) activities were partially implemented, while seventeen (17) remained unimplemented. I noted that a total of UGX. 131.9m was irregularly diverted from the activities on which they were budgeted and spent on other activities. \uf0b7 Whereas payables reduced from UGX 249Bn in the previous financial year to UGX 203Bn I noted that the payables figure remains significant. \uf0b7 The entity made payments amounting to UGX 19Bn to acquire 4 pieces of land (Ranches) measuring 2339.04 Hectares for ranches which had been fully compensated. Out of the 31 pieces of land measuring approximately 21 hectares held, 25 pieces of titled land measuring approximately 17 hectares were not recorded in the entity land/assets register and GIFMS fixed asset module. \uf0b7 The ministry is understaffed, with only 513 out of the 1,050 approved staff establishment, leaving 537 (51%) vacant. \uf0b7 The ministry did not provide an adequate budgetary provision for settlement of liabilities relating to court awards and compensations amounting to UGX.165Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 456, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": "439", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 456, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["4.", "Albertine Region Sustainable Development Project (ARSDP) \u2013 MoLHUD Opinion Unqualified", "\uf0b7 Out of the budgeted IDA disbursement of UGX.28,056,477,734 for the year 2021/2022, only UGX.27,026,553,795 (96%) was disbursed, leading to a shortfall of UGX.1,029,923,940 (4%). \uf0b7 Out of the available funds to the project in the year of UGX.43,970,076,060 (Disbursement in the year and balance brought forward UGX.16,943,522,266), only UGX.24,827,886,040 (56%) was spent, leaving unspent balance of UGX.19,142,190,020. \uf0b7 I noted that the project had thirty-five (35) unresolved environment and social related grievances and yet the project was left with approximately two (2) months to close."], ["5.", "Uganda Land Commission. Opinion Unqualified", "\uf0b7 The ULC had an approved budget of UGX.93.65bn out of which 76.5bn was received resulting in a shortfall of UGX17.51Bn. This represented a receipt percentage of 82%. \uf0b7 Out of the total warrants of UGX.76.51Bn received during the financial year UGX. 75.42Bn was spent resulting in an unspent balance of UGX.1.08Bn representing an absorption level of 98.6%. \uf0b7 The ULC continued to accumulate payables with the balance as at 30th June 2022 being UGX.138.737Bn which is 22% lower than the balance reported at 30th June 2021. Most of the payables had been outstanding for more than 10 years. \uf0b7 Out of the approved establishment of 80 staff, the commission had 35 officers implying staffing gaps of 45(56%). \uf0b7 I noted that the Commission operated with only 35 staff which is inadequate to implement the new strategic plan yet the new approved structure of 80 staff had not been operationalised. \uf0b7 The outstanding court wards and compensations of UGX. 5.53Bn for the year were not adequately budgeted for. Besides the commission lacks guidelines for settlement of the said liabilities."], ["", "ACCOUNTABILITY SECTOR", ""]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 457, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": [["4.", "Albertine Region Sustainable Development Project (ARSDP) \u2013 MoLHUD Opinion Unqualified", "\uf0b7 Out of the budgeted IDA disbursement of UGX.28,056,477,734 for the year 2021/2022, only UGX.27,026,553,795 (96%) was disbursed, leading to a shortfall of UGX.1,029,923,940 (4%). \uf0b7 Out of the available funds to the project in the year of UGX.43,970,076,060 (Disbursement in the year and balance brought forward UGX.16,943,522,266), only UGX.24,827,886,040 (56%) was spent, leaving unspent balance of UGX.19,142,190,020. \uf0b7 I noted that the project had thirty-five (35) unresolved environment and social related grievances and yet the project was left with approximately two (2) months to close."], ["5.", "Uganda Land Commission. Opinion Unqualified", "\uf0b7 The ULC had an approved budget of UGX.93.65bn out of which 76.5bn was received resulting in a shortfall of UGX17.51Bn. This represented a receipt percentage of 82%. \uf0b7 Out of the total warrants of UGX.76.51Bn received during the financial year UGX. 75.42Bn was spent resulting in an unspent balance of UGX.1.08Bn representing an absorption level of 98.6%. \uf0b7 The ULC continued to accumulate payables with the balance as at 30th June 2022 being UGX.138.737Bn which is 22% lower than the balance reported at 30th June 2021. Most of the payables had been outstanding for more than 10 years. \uf0b7 Out of the approved establishment of 80 staff, the commission had 35 officers implying staffing gaps of 45(56%). \uf0b7 I noted that the Commission operated with only 35 staff which is inadequate to implement the new strategic plan yet the new approved structure of 80 staff had not been operationalised. \uf0b7 The outstanding court wards and compensations of UGX. 5.53Bn for the year were not adequately budgeted for. Besides the commission lacks guidelines for settlement of the said liabilities."], ["", "ACCOUNTABILITY SECTOR", ""], ["1.", "Public Procurement and Disposal of Public Assets Authority (PPDA) Opinion Unqualified", "\uf0b7 PPDA had an approved budget of UGX.23.28Bn out of which UGX.19.52Bn was warranted, resulting into a shortfall of UGX.3.76Bn which represents 16.15% of the approved budget. The deficit in the budget negatively impacted service delivery. \uf0b7 According to the staff establishment, the approved number of positions for PPDA is 140, out of which only 103 positions were filled, leaving 37 positions vacant, which is 26% of the workforce. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Authority."], ["2.", "Competitiveness and Enterprise Development Project (CEDP) Component 1- Land administration IDA CREDIT", "\uf0b7 A total of UGX.17.786Bn was received to be spent on different outputs during the year under review, and only UGX.9.155Bn (51%) was utilized leading to under-absorption of UGX.8.634Bn (49%). As a result, several planned activities were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 457, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": "440", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 457, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "AGREEMENT CR 52690-UG PROJECT ID P130471-2022 Opinion Unqualified", "\uf0b7 A review of the contract for the production of base maps for land administration in Uganda awarded to a firm at a contract price of Euros 4,712,135 revealed a contract performance of 89% despite having paid Euros 4,294,439 (91.1%) of the contract price."], ["3.", "Competitiveness and Enterprise Development Project (CEDP) COMPONENT 2-5 IDA CREDITS CR 52690-UG AND 65380-UG PROJECT ID P130471-2022 Opinion Unqualified", "\uf0b7 The CEDP 2-5 project had budgeted for UGX.46.9Bn for the FY 2021/2022 to be spent on various outputs, however, only UGX.21.7Bn (46%) was utilised leading to under-absorption of UGX.25.2Bn (54%). Management attributed the poor absorption to the impact of COVID-19 restrictions and disruptions in the supply chain that affected the implementation of planned activities and deliveries relating to procurements that had been undertaken. \uf0b7 A total of USD.7,417,107 was spent by the project on various procurements for which there was no market price assessment. This was in contravention of Section 26 (4) of the PPDA Act. As a result, I was unable to confirm the basis on which the contract prices were determined. \uf0b7 Project management awarded contracts to various suppliers for the supply of Motor Vehicles at a cost of USD.1,322,779 (equivalent to UGX.4.765Bn). A total of UGX.552.8Mn was paid to the suppliers as 20% advance payment while UGX.3.5Bn was used to secure letters of credit from Bank of Uganda in respect of the supplies. Contrary to the delivery schedules stated in the bidding documents of between 90 days to 120 days, the bidder quoted 3-6 months for the delivery of vehicles. After signing the contract, the delivery schedule was revised to 6- 7 months due to disruptions in the supply chain caused by COVID-19. The vehicles had not been delivered by the time of reporting in December 2022. Failure to emphasise the delivery schedule could have disadvantaged other potential suppliers, who could have delivered earlier. \uf0b7 CEDP set out to procure a Boat for the Uganda Wildlife Education Centre at a contract price of USD.695,000 (equivalent to UGX.2.5Bn). As at the end of the year, the contract for the supply had expired, the final design had not yet been agreed on and no delivery had been made. The contract had consequently not been performed, leading to delayed service delivery. \uf0b7 The Project effected payments amounting to USD.998,634 (equivalent to UGX.3.55Bn) in respect of the supply, installation and maintenance of the Uganda Wildlife Authority Integrated Financial Management System for which it was observed the contract implementation was marred by irregularities. Several modules purchased including payroll batch processing, recruitment, leave management, and time management were not fully functional and some were never utilized by the Authority. Lapses were noted in technical support management and failure by the system to integrate with the banks. It was also noted that consequently, the Authority abandoned the system and purchased another system to perform the same functionalities. No value for money was achieved in the procurement."], ["4.", "Microfinance Support Centre Limited 2020/21 Opinion", "\uf0b7 MSC did not have a strategic plan aligned to NDPIII contrary to Section 13(6) of the PFMA, which requires that the annual budget shall be consistent with the National Development Plan, the Charter of Fiscal Responsibility"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 458, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": [["", "AGREEMENT CR 52690-UG PROJECT ID P130471-2022 Opinion Unqualified", "\uf0b7 A review of the contract for the production of base maps for land administration in Uganda awarded to a firm at a contract price of Euros 4,712,135 revealed a contract performance of 89% despite having paid Euros 4,294,439 (91.1%) of the contract price."], ["3.", "Competitiveness and Enterprise Development Project (CEDP) COMPONENT 2-5 IDA CREDITS CR 52690-UG AND 65380-UG PROJECT ID P130471-2022 Opinion Unqualified", "\uf0b7 The CEDP 2-5 project had budgeted for UGX.46.9Bn for the FY 2021/2022 to be spent on various outputs, however, only UGX.21.7Bn (46%) was utilised leading to under-absorption of UGX.25.2Bn (54%). Management attributed the poor absorption to the impact of COVID-19 restrictions and disruptions in the supply chain that affected the implementation of planned activities and deliveries relating to procurements that had been undertaken. \uf0b7 A total of USD.7,417,107 was spent by the project on various procurements for which there was no market price assessment. This was in contravention of Section 26 (4) of the PPDA Act. As a result, I was unable to confirm the basis on which the contract prices were determined. \uf0b7 Project management awarded contracts to various suppliers for the supply of Motor Vehicles at a cost of USD.1,322,779 (equivalent to UGX.4.765Bn). A total of UGX.552.8Mn was paid to the suppliers as 20% advance payment while UGX.3.5Bn was used to secure letters of credit from Bank of Uganda in respect of the supplies. Contrary to the delivery schedules stated in the bidding documents of between 90 days to 120 days, the bidder quoted 3-6 months for the delivery of vehicles. After signing the contract, the delivery schedule was revised to 6- 7 months due to disruptions in the supply chain caused by COVID-19. The vehicles had not been delivered by the time of reporting in December 2022. Failure to emphasise the delivery schedule could have disadvantaged other potential suppliers, who could have delivered earlier. \uf0b7 CEDP set out to procure a Boat for the Uganda Wildlife Education Centre at a contract price of USD.695,000 (equivalent to UGX.2.5Bn). As at the end of the year, the contract for the supply had expired, the final design had not yet been agreed on and no delivery had been made. The contract had consequently not been performed, leading to delayed service delivery. \uf0b7 The Project effected payments amounting to USD.998,634 (equivalent to UGX.3.55Bn) in respect of the supply, installation and maintenance of the Uganda Wildlife Authority Integrated Financial Management System for which it was observed the contract implementation was marred by irregularities. Several modules purchased including payroll batch processing, recruitment, leave management, and time management were not fully functional and some were never utilized by the Authority. Lapses were noted in technical support management and failure by the system to integrate with the banks. It was also noted that consequently, the Authority abandoned the system and purchased another system to perform the same functionalities. No value for money was achieved in the procurement."], ["4.", "Microfinance Support Centre Limited 2020/21 Opinion", "\uf0b7 MSC did not have a strategic plan aligned to NDPIII contrary to Section 13(6) of the PFMA, which requires that the annual budget shall be consistent with the National Development Plan, the Charter of Fiscal Responsibility"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 458, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 There was an irregular contract variation of UGX.29,535,900 (203% of the contract sum) for construction of 2- stance toilet and provision of mobile toilet services at Nalukolongo Workshop contrary to Regulation 55(4) of PPDA, 2014. \uf0b7 Staff with the same salary scales were earning different gross amounts while some staff with low scales were earning higher than those staff in higher positions. \uf0b7 76 residential tenants in stations lacked tenancy agreements from which the monthly rental charges were determined, 5 tenants were occupying the Corporation\u2019s premises with no valid tenancy agreements, the total outstanding arrears in relation to tenants with expired tenancy agreement stood at UGX.618,256,896 as at 30/06/2022 and 15 tenants had accumulated arrears worth UGX.808,890,455 as at 30/06/2022 even though contracts required them to make rental and lease fees payments in advance. \uf0b7 There was failure by the entity to dispose of about 21,993 unusable sleepers that had been collected from the dismantled line along the Tororo-Gulu line. These are exposed to theft and loss of value", "None"], "type": "table"}}, {"content": "441 \nUnqualified \n(CFR) and the Budget Framework Paper (BFP). In addition, the strategic objectives outlined in the strategic plan were not specific and measurable, limiting performance assessment. \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 458, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- It was observed that During the financial year 2020/21, out of the approved budget of UGX.401.643bn, UGX.402.617bn was realized, and UGX.370.683bn was spent. Out of the budget realized, MSC failed to absorb funds to a tune of UGX.31.934bn representing 7.93% of the realized funds limiting the service delivery.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- An audit of expenditure revealed that MSC effected reallocations/ virements on the budget line items worth UGX.1,015,000,000 from the departments of Finance, Administration and Human Resources, affecting the implementation of the planned outputs.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- A review of the loan portfolio of the company revealed that a total of UGX.126.37 billion relating to conventional lending was outstanding in loans and advances as at 30th June 2021. The portfolio had grown from UGX.75.14 Bn in 2019 by UGX.57 billion over the three years to UGX.126.37 Billion, locking funds to other befitting clients.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- During FY 2020/21, the MSCL Board approved the write-off of 167 loans amounting to UGX.4,682,672,669 without following the Public Finance Management Act 2015, which requires approval by the Parliament on write off above 10 million. The total loans written-off (incl. Principal, interest and charges/penalties) over the same period amounted to UGX.27,515,715,35. I noted that FYs 2020/21 (20.7%), 2014/15(37.9%) and 2012/13 (19.1%) accounted for the highest proportion of loan write-offs attributed when compared to the total loan amount disbursed over since 2005. The write-offs lock funds to befitting potential clients.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Under absorption of emyooga funds. Out of the receipts of UGX.337.72Bn, a total of UGX.304.3 Bn (90%) was spent and/or disbursed by the entity, leaving a balance of UGX.33.3bn (24%) limiting the service delivery.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Over 6,326 EMYOOGA SACCOs validated and financed through Microfinance Support Centre by June 2021 were in operation without acquiring a license to operate from the Uganda Microfinance Regulatory Authority.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Microfinance Support Centre Limited disbursed funds worth UGX.7.750Bn to 252 unregistered SACCOs as of 31st March 2021, exposing public resources to the risk of loss.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Out of the funds that were disbursed as grants to various constituencies SACCOS, UGX. 34,716,666,049 remained un-accessed by the beneficiary SACCOS as at 30th June 2021, rendering the transferred fund idle.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Physical inspections in Kayunga District revealed that a total of UGX.500,000,000 disbursed by various SACCOs was never supported by loan agreements. There was no evidence to support the existence of the borrowing by associations, and beneficiaries could not be traced hence misappropriation.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- It was observed that from a sample of the SACCOs that were inspected, a total of 140 associations that had accessed loans worth UGX.3.52bn, from the Apex Constituency SACCOs, had defaulted in payment of UGX.2.49bn by the time of verification, representing 70.74% default rate.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- A review of the SACCOs\u2019 documentation regarding disbursements of loans to the different beneficiaries revealed the absence of loans agreements with some borrowers exposing the funds to the risk of default.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "442", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 459, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", null], ["5.", "Enterprise Uganda Foundation Opinion Unqualified", "\uf0b7 The Foundation does not have a comprehensive database for all MSMEs in Uganda contrary to Clause 3.3(A) of the Memorandum of Understanding with the Ministry of Finance, Planning and Economic Development to promote the development of Medium Small and Micro Enterprises (MSMEs) in Uganda. There is a risk that some MSMEs missed out the opportunities provided by the Foundation. \uf0b7 One of the objectives of the Foundation is to create and nurture special interest groups like Women and Youth to become effective entrepreneurs and enhance the productivity, growth and competitiveness of MSMEs in Uganda. However, the criterion utilized in selection of these beneficiaries was not in place. There is a likelihood of deserving MSMEs missing out the opportunities of services delivered by the Foundation."], ["6.", "Privatization and utility sector reform project (operations account) FY 2020/21 Opinion Unqualified", "\uf0b7 There was unauthorized Over Expenditure on Wages of UGX. 1,884,571,00. Whereas UGX. 1,500,000,000 had been appropriated, UGX. 3,344,571,000 was spent. \uf0b7 I established that the Unit did not have any quantified outputs, and as such, no assessment as to the extent of implementation was undertaken. I was therefore unable to establish the reasonableness of individual activity costs for each planned output \uf0b7 I noted that the Government had entered into concessions with various Government and private organizations for the provisions of different services, but the Accounting Officer had failed to recognize the same in the statement of financial. The organizations include; Dairy Corporation Ltd, Kilembe Mines Limited, Nile Hotel International Limited, Uganda Electricity Distribution Company Limited, Uganda Electricity Generation Company Limited, Uganda Railways Corporation, Uganda seeds Limited (Nyakatonzi cooperative Union), Uganda Seeds Limited (Farm Input Care Centre Limited [FICA\\}), Uganda Livestock Industries Limited (Kiryana Ranch), Uganda Livestock Industries Limited (Kyempisi Ranch) and Uganda Livestock Industries Limited (Aswa Ranch-Partial Sale of 297 Hectares). \uf0b7 During the year under review, I observed that PU had down sized affecting several operations of the Unit that include among others, non-renewal of contracts for most staff (current staff are only 3), reduction of staff salaries"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 460, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", null], ["5.", "Enterprise Uganda Foundation Opinion Unqualified", "\uf0b7 The Foundation does not have a comprehensive database for all MSMEs in Uganda contrary to Clause 3.3(A) of the Memorandum of Understanding with the Ministry of Finance, Planning and Economic Development to promote the development of Medium Small and Micro Enterprises (MSMEs) in Uganda. There is a risk that some MSMEs missed out the opportunities provided by the Foundation. \uf0b7 One of the objectives of the Foundation is to create and nurture special interest groups like Women and Youth to become effective entrepreneurs and enhance the productivity, growth and competitiveness of MSMEs in Uganda. However, the criterion utilized in selection of these beneficiaries was not in place. There is a likelihood of deserving MSMEs missing out the opportunities of services delivered by the Foundation."], ["6.", "Privatization and utility sector reform project (operations account) FY 2020/21 Opinion Unqualified", "\uf0b7 There was unauthorized Over Expenditure on Wages of UGX. 1,884,571,00. Whereas UGX. 1,500,000,000 had been appropriated, UGX. 3,344,571,000 was spent. \uf0b7 I established that the Unit did not have any quantified outputs, and as such, no assessment as to the extent of implementation was undertaken. I was therefore unable to establish the reasonableness of individual activity costs for each planned output \uf0b7 I noted that the Government had entered into concessions with various Government and private organizations for the provisions of different services, but the Accounting Officer had failed to recognize the same in the statement of financial. The organizations include; Dairy Corporation Ltd, Kilembe Mines Limited, Nile Hotel International Limited, Uganda Electricity Distribution Company Limited, Uganda Electricity Generation Company Limited, Uganda Railways Corporation, Uganda seeds Limited (Nyakatonzi cooperative Union), Uganda Seeds Limited (Farm Input Care Centre Limited [FICA\\}), Uganda Livestock Industries Limited (Kiryana Ranch), Uganda Livestock Industries Limited (Kyempisi Ranch) and Uganda Livestock Industries Limited (Aswa Ranch-Partial Sale of 297 Hectares). \uf0b7 During the year under review, I observed that PU had down sized affecting several operations of the Unit that include among others, non-renewal of contracts for most staff (current staff are only 3), reduction of staff salaries"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 460, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "443", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 460, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "due to non-availability of budget to fund the unit operations and non-renewal of the rent agreement for the units office premises among others. \uf0b7 I noted that Privatization Unit had continued to irregularly accumulate domestic arrears. The value of arrears grew up to UGX.10,377,057,000 from UGX.10,278,272,000 of the previous year. A review of the composition of the payables revealed that UGX.9,984,335,000 (96% of the total payables) relates to Pay as You Earn (PAYE). \uf0b7 I also established that currently, the Unit has a DRIC committee that is fully constituted in accordance with the applicable laws. It was, however noted the appointments of the members to the committee were never time- bound, and as such, some members had served for over 10 years.", null], ["7.", "Unfpa Funded Programme Component of Data and Population Dynamics Implemented by National Planning Authority (NPA) Dec 2021 Opinion Unqualified", "\uf0b7 I noted that NPA paid VAT amounting to UGX.2,023,200 on its supplies contrary to Clause 9.1.3 of the general terms and conditions of the agreement between NPA and UNFPA which considers such expenditure ineligible unless the IP can satisfy the UNFPA that it is unable to recover the VAT. \uf0b7 I noted that payments to some consultants amounting to UGX.3,881,400 were made basing on budgeted figures which were higher than the contract/invoice prices, of which, UGX.1,995,000 was recovered and refunded to UNFPA, leaving the balance of UGX.1,886,400 outstanding. \uf0b7 I noted that NPA paid UGX.5,464,900 as reimbursable costs claimed by a consultant without evidence of any addendum to the service provider\u2019s contract. \uf0b7 I noted a payment of UGX.4,770,000 reimbursed to different participants of a virtual meeting deposited on one bank account lacked support payment schedules. \uf0b7 I noted that the NPA did not withhold UGX.9,279,123 from payments made to service providers who are not exempted from WHT. The non-compliance impacts Government efforts to raise revenue for provision of public services."], ["8.", "UNFPA funded programme component of data and population dynamics Implemented by Uganda Bureau of Statistics December 2021 Opinion Unqualified", "\uf0b7 No Significant matter to report on."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 461, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "due to non-availability of budget to fund the unit operations and non-renewal of the rent agreement for the units office premises among others. \uf0b7 I noted that Privatization Unit had continued to irregularly accumulate domestic arrears. The value of arrears grew up to UGX.10,377,057,000 from UGX.10,278,272,000 of the previous year. A review of the composition of the payables revealed that UGX.9,984,335,000 (96% of the total payables) relates to Pay as You Earn (PAYE). \uf0b7 I also established that currently, the Unit has a DRIC committee that is fully constituted in accordance with the applicable laws. It was, however noted the appointments of the members to the committee were never time- bound, and as such, some members had served for over 10 years.", null], ["7.", "Unfpa Funded Programme Component of Data and Population Dynamics Implemented by National Planning Authority (NPA) Dec 2021 Opinion Unqualified", "\uf0b7 I noted that NPA paid VAT amounting to UGX.2,023,200 on its supplies contrary to Clause 9.1.3 of the general terms and conditions of the agreement between NPA and UNFPA which considers such expenditure ineligible unless the IP can satisfy the UNFPA that it is unable to recover the VAT. \uf0b7 I noted that payments to some consultants amounting to UGX.3,881,400 were made basing on budgeted figures which were higher than the contract/invoice prices, of which, UGX.1,995,000 was recovered and refunded to UNFPA, leaving the balance of UGX.1,886,400 outstanding. \uf0b7 I noted that NPA paid UGX.5,464,900 as reimbursable costs claimed by a consultant without evidence of any addendum to the service provider\u2019s contract. \uf0b7 I noted a payment of UGX.4,770,000 reimbursed to different participants of a virtual meeting deposited on one bank account lacked support payment schedules. \uf0b7 I noted that the NPA did not withhold UGX.9,279,123 from payments made to service providers who are not exempted from WHT. The non-compliance impacts Government efforts to raise revenue for provision of public services."], ["8.", "UNFPA funded programme component of data and population dynamics Implemented by Uganda Bureau of Statistics December 2021 Opinion Unqualified", "\uf0b7 No Significant matter to report on."], ["9.", "The Project for Financial Inclusion in Rural Areas (PROFIRA) Opinion", "\uf0b7 There were delays in disbursement of project funds by Government of Uganda (GoU), for counterpart funding. As at 30th June 2022, counterpart funding received amounted to UGX.3.28 Billion against a budgeted amount of UGX.3.67 Billion for the year. This represents 89% of the projected commitments. The Government funding was"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 461, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "444", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 461, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "meant to cater for contract renewal of the Government-funded staff until project closure, costs for conducting project completion activities and operating costs. \uf0b7 I observed that there was no exit strategy in place. During the last implementation support mission, PROFIRA Management agreed to work closely with the Ministry of Finance, Planning and Economic Development (MoFPED) and the Parish Development Model (PDM) Secretariat to develop a clear proposal for MoFPED to consider scaling up PROFIRA\u2019s expertise and knowledge in the current Government programmes of Financial Inclusion. Furthermore, PROFIRA was to develop a proposal for the deployment of revolving funds to Community Savings and Credit Groups (CSCGs)/Village Savings and Loan Associations (VSLAs) and other SACCOs already in existence for consideration under PDM. \uf0b7 I observed that the GoU and IFAD agreed to offer additional contracts to two contracted Service Providers till November 2022, to ensure that grant funds are fully and properly utilized, and that outcome measurement of the grant is facilitated. During audit examination, I however noted that the contracts have not been signed and implemented. \uf0b7 Whereas there were set standards for the financial management and monitoring of performance of the grant, to a tune of UGX.4,728,805,337, the project is coming to an end without proper modalities for monitoring and supervision."], ["10.", "The Project for Financial Inclusion in Rural Areas (PROFIRA) 2020/21 Opinion Unqualified", "\uf0b7 I noted that, as reported in my report for the year ended 30th June 2020, Government of Uganda has not yet honored its obligation of UGX.5.6Bn as co-funding for the Project. The project entirely depended on the IFAD funding in implementing its activities \uf0b7 I observed that the project has been supporting SACCO\u2019s that were not registered by Uganda Microfinance Regulatory Authority (UMRA). Un-registered SACCO\u2019s are unregulated and this could result into loss of member deposits and endanger the sustainability of the Project-supported SACCOs."], ["11.", "Resource Enhancement and Accountability Programme (REAP) Opinion Unqualified", "\uf0b7 No reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 462, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "meant to cater for contract renewal of the Government-funded staff until project closure, costs for conducting project completion activities and operating costs. \uf0b7 I observed that there was no exit strategy in place. During the last implementation support mission, PROFIRA Management agreed to work closely with the Ministry of Finance, Planning and Economic Development (MoFPED) and the Parish Development Model (PDM) Secretariat to develop a clear proposal for MoFPED to consider scaling up PROFIRA\u2019s expertise and knowledge in the current Government programmes of Financial Inclusion. Furthermore, PROFIRA was to develop a proposal for the deployment of revolving funds to Community Savings and Credit Groups (CSCGs)/Village Savings and Loan Associations (VSLAs) and other SACCOs already in existence for consideration under PDM. \uf0b7 I observed that the GoU and IFAD agreed to offer additional contracts to two contracted Service Providers till November 2022, to ensure that grant funds are fully and properly utilized, and that outcome measurement of the grant is facilitated. During audit examination, I however noted that the contracts have not been signed and implemented. \uf0b7 Whereas there were set standards for the financial management and monitoring of performance of the grant, to a tune of UGX.4,728,805,337, the project is coming to an end without proper modalities for monitoring and supervision."], ["10.", "The Project for Financial Inclusion in Rural Areas (PROFIRA) 2020/21 Opinion Unqualified", "\uf0b7 I noted that, as reported in my report for the year ended 30th June 2020, Government of Uganda has not yet honored its obligation of UGX.5.6Bn as co-funding for the Project. The project entirely depended on the IFAD funding in implementing its activities \uf0b7 I observed that the project has been supporting SACCO\u2019s that were not registered by Uganda Microfinance Regulatory Authority (UMRA). Un-registered SACCO\u2019s are unregulated and this could result into loss of member deposits and endanger the sustainability of the Project-supported SACCOs."], ["11.", "Resource Enhancement and Accountability Programme (REAP) Opinion Unqualified", "\uf0b7 No reportable issues."], ["12.", "Directorate for Ethics and Integrity (DEI) Opinion Unqualified", "\uf0b7 Out of the total warrants of UGX.10.833Bn received during the financial year UGX.10.562Bn was utilized by the Directorate resulting into unutilized warrants of UGX.0.562Bn, representing absorption level of 97.5%. Un utilised warrants signify failure to utilise availed funds which negatively impacts service delivery. \uf0b7 Out of the domestic arrears balance of UGX.442Mn at the beginning of the year, only UGX.122Mn (28%) was paid, while the balance of UGX.319Mn still remained outstanding during the Financial Year 2021/2022. Delayed settlement of arrears could lead to costly litigation and loss to government."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 462, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "445", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 462, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Directorate of Ethics and Integrity (DEI) has an approved staff structure of 122, but only 54 (44.3%) were filled leaving 68 (55.7%) positions unfilled. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Directorate. \uf0b7 Management spent a total of UGX.248.883Mn on micro procurements without use of request for quotations, contrary to the PPDA Act Section 79 (1) Subsection 5(C) and 7(C) Fourth Schedule, that specifies the conditions for use of Procurement Methods for Micro Procurement and Quotation and proposal method. This could lead to uncompetitive prices and failure to maximize value for money. \uf0b7 The Directorate irregularly used direct procurement for the purchase of vehicles at a cost of UGX.1.046Bn, contrary to PPDA Guidelines 2014 Paragraph 1, Thresholds for Procurement of supplies and non-consultancy services, method. This could also lead to uncompetitive prices and failure to maximize value for money. \uf0b7 A review of the governance structures indicated that there was neither specific structure that steers and oversees ICT implementation nor an approved IT staff structure while at the same time the expected ICT Unit of two staff, only one position had been filled.", null], ["13.", "Privatization and utility sector reform project (divesture and redundancy account) FY 2020/21 Opinion Unqualified", "\uf0b7 I observed that for the period under review, there was no evidence that a report was submitted to Parliament by the Minister on the steps taken to implement the Act."], ["14.", "National Lotteries and Gaming Regulatory Board (NLGB) 2021/22 Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.8.370Bn, a total of UGX.8.310Bn was warranted, resulting into a shortfall of UGX.0.06Bn representing 0.72% of the approved budget. I further noted that of the total warrants of UGX.8.310Bn, the Board spent a total of UGX.7.528Bn resulting into unspent warrants of UGX.0.782Bn. Unreleased and unutilised funds signify failure to implement all the planned activities which negatively impacts service delivery. \uf0b7 The Board remained understaffed with only had 36 positions out of 51 approved positions leaving a gap of 15 positions, representing 30% of the approved structure. Understaffing constrains effective service delivery. \uf0b7 The Board failed to prepare 4 Statutory Regulations to regulate the industry contrary to the provision of Section 70 of the Lotteries and Gaming Act, 2015. \uf0b7 I noted that the entity failed to prepare a National Register of gaming or betting machines and devices, as provided for under Section 36 of the Lotteries and Gaming Act, 2015. Absence of a register of machines and equipment being used in the industry, complicates monitoring and renewal of licences and also exposes the industry players to risks of using inappropriate machinery and equipment. \uf0b7 I carried out a review of management of IT investments at the entity and noted that; o 138 IT assets (100%) inspected over the period under review were not accurately recorded in the Assets register."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 463, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Directorate of Ethics and Integrity (DEI) has an approved staff structure of 122, but only 54 (44.3%) were filled leaving 68 (55.7%) positions unfilled. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Directorate. \uf0b7 Management spent a total of UGX.248.883Mn on micro procurements without use of request for quotations, contrary to the PPDA Act Section 79 (1) Subsection 5(C) and 7(C) Fourth Schedule, that specifies the conditions for use of Procurement Methods for Micro Procurement and Quotation and proposal method. This could lead to uncompetitive prices and failure to maximize value for money. \uf0b7 The Directorate irregularly used direct procurement for the purchase of vehicles at a cost of UGX.1.046Bn, contrary to PPDA Guidelines 2014 Paragraph 1, Thresholds for Procurement of supplies and non-consultancy services, method. This could also lead to uncompetitive prices and failure to maximize value for money. \uf0b7 A review of the governance structures indicated that there was neither specific structure that steers and oversees ICT implementation nor an approved IT staff structure while at the same time the expected ICT Unit of two staff, only one position had been filled.", null], ["13.", "Privatization and utility sector reform project (divesture and redundancy account) FY 2020/21 Opinion Unqualified", "\uf0b7 I observed that for the period under review, there was no evidence that a report was submitted to Parliament by the Minister on the steps taken to implement the Act."], ["14.", "National Lotteries and Gaming Regulatory Board (NLGB) 2021/22 Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.8.370Bn, a total of UGX.8.310Bn was warranted, resulting into a shortfall of UGX.0.06Bn representing 0.72% of the approved budget. I further noted that of the total warrants of UGX.8.310Bn, the Board spent a total of UGX.7.528Bn resulting into unspent warrants of UGX.0.782Bn. Unreleased and unutilised funds signify failure to implement all the planned activities which negatively impacts service delivery. \uf0b7 The Board remained understaffed with only had 36 positions out of 51 approved positions leaving a gap of 15 positions, representing 30% of the approved structure. Understaffing constrains effective service delivery. \uf0b7 The Board failed to prepare 4 Statutory Regulations to regulate the industry contrary to the provision of Section 70 of the Lotteries and Gaming Act, 2015. \uf0b7 I noted that the entity failed to prepare a National Register of gaming or betting machines and devices, as provided for under Section 36 of the Lotteries and Gaming Act, 2015. Absence of a register of machines and equipment being used in the industry, complicates monitoring and renewal of licences and also exposes the industry players to risks of using inappropriate machinery and equipment. \uf0b7 I carried out a review of management of IT investments at the entity and noted that; o 138 IT assets (100%) inspected over the period under review were not accurately recorded in the Assets register."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 463, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "446", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 463, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "o The Board\u2019s IT department was inadequately staffed, with only one staff out of the required three. o The Board did not have a business continuity plan in place. \uf0b7 Such weaknesses negatively impact on the capacity of IT to effectively facilitate the management of the entity\u2019s operations.", null], ["15.", "Bank of Uganda 2021 Opinion Unqualified", "\uf0b7 No material findings"], ["16.", "Capital Markets Authority 2020/2021 Opinion Unqualified", "\uf0b7 No material findings"], ["17.", "COVID-19 Economic Recovery And Resilience Response Program (CERRRP) 22nd May 2020 to 30th April 2021 Opinion Unqualified", "\uf0b7 No material findings"], ["18.", "Deposit Protection Fund Opinion Unqualified", "\uf0b7 No material findings"], ["19.", "Housing Finance Bank Limited for the year ended 31st December, 2021 Opinion Unqualified", "\uf0b7 No material findings"], ["20.", "Housing Finance Bank Limited - Pool Houses Collection Account Opinion Unqualified", "\uf0b7 No material findings"], ["21.", "Housing Finance Bank Limited - Pool Houses Collection Account Opinion Unqualified", "\uf0b7 No material findings"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 464, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "447", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 464, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["22.", "Postbank Uganda Limited 31st Dec, 2021 Opinion Unqualified", "\uf0b7 No material findings"], ["23.", "Pride Microfinance Limited (MDI) 31st December, 2021 Opinion Unqualified", "\uf0b7 No material findings"], ["24.", "The Resource Enhancement and Accountability Programme (REAP) 2020/21 Opinion Unqualified", "\uf0b7 No material findings"], ["25.", "Uganda Development Bank (UDBL) 31st December, 2021 Opinion Unqualified", "\uf0b7 No material findings"], ["26.", "Uganda Seeds Limited 2020/21 Opinion Qualified", "\uf0b7 I noted that in the Statement of Financial Position, the company reported a current account balance of UGX.1.221Bn which was not backed by any schedule and/or supporting documents. I was unable to confirm the correctness of the current account balance reported in the financial statements. \uf0b7 A total of UGX.110Mn in outstanding receivables was not supported by any documentation or schedule to enable independent confirmation of the value. \uf0b7 I noted that whereas the Company reported net cash flows of UGX.13.77Mn as per statement of cash flows (page 11), this was not reported in the statement of financial position. \uf0b7 I observed a reduction in capital reserves of UGX.57.6Mn in the statement of changes in equity, however, the change in the capital reserves was not in line with the reported net loss in the statement of profit or loss of UGX.62.6Mn, thereby occasioning an unexplained variance of UGX.5Mn. \uf0b7 The Company did not have any quantified outputs, and as such, no assessment as to the extent of implementation was undertaken. \uf0b7 Uganda Seeds Limited did not have an approved strategic plan and budget to guide and support the company's Management undertaking its stewardship roles."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 465, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "448", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 465, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that whereas the board had leased property to a private firm for a period of 30 years, over the years the firm had used the properties to secure loan facilities from different funders and created mortgages over the same without authorisation from the Board. \uf0b7 UNRA is in the process of tarmacking the Masindi-Kinyara-Biiso Road which would affect some of the land currently subleased to the concessionaire however no disclosure was made in the financial statements in regard to the over 3 acres of land to be taken over by UNRA upon compensation. \uf0b7 Physical inspections conducted revealed that there was gross mismanagement of the assets and abandonment of most of the buildings. Many assets were obsolete and were observed not to be maintained as agreed upon. I further noted that most buildings lacked a roof and were uninhabitable. \uf0b7 I noted that there was no evidence of any board meetings. I also noted that the company last filed a board resolution in 2005 and that the company file at Uganda Registration Services Bureau (URSB) lacked any resolution of the AGM appointing the directors and no evidence that AGM had ever been held.", null], ["27.", "Young Africa Works Uganda \u2013 Lead Firm Structure Project 5th November, 2019 to 31st December, 2020 Opinion Unqualified", "\uf0b7 No material findings"], ["28.", "Uganda Microfinance Regulatory Authority (UMRA) Opinion Unqualified", "\uf0b7 UMRA had an approved budget of UGX.7Bn out of which UGX.6.75Bn was warranted leading to a shortfall of UGX.0.25Bn (0.04% of the budget). As a result, some planned activities could not be implemented. \uf0b7 There is an apparent conflict between Section 28 of the Tier-4-Microfinance-Institutions-Money-Lenders Act, 2016 and Section 51 of the Public Finance Management Act, 2015 with regard to the period for submission of financial Statements to the Auditor General. The former prescribes three months while the later provides 2 months after the end of the financial year. \uf0b7 I noted the following matters in the management of the licensing mandate of the Authority over SACCOs and Money lenders; \uf0b7 Challenges in licensing of SACCOs arising out of a conflict of laws between the Tier 4 Microfinance Institutions and Money lenders Act and the Cooperative Societies Act 2020 resulting in low registrations. \uf0b7 Failure by the Minister to put in place the maximum interest chargeable by the different money lenders contrary to the requirements of the Act. \uf0b7 Absence of clear guidelines for the determination of \u2018fit and proper persons\u2019 for purposes of money lenders."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 466, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that whereas the board had leased property to a private firm for a period of 30 years, over the years the firm had used the properties to secure loan facilities from different funders and created mortgages over the same without authorisation from the Board. \uf0b7 UNRA is in the process of tarmacking the Masindi-Kinyara-Biiso Road which would affect some of the land currently subleased to the concessionaire however no disclosure was made in the financial statements in regard to the over 3 acres of land to be taken over by UNRA upon compensation. \uf0b7 Physical inspections conducted revealed that there was gross mismanagement of the assets and abandonment of most of the buildings. Many assets were obsolete and were observed not to be maintained as agreed upon. I further noted that most buildings lacked a roof and were uninhabitable. \uf0b7 I noted that there was no evidence of any board meetings. I also noted that the company last filed a board resolution in 2005 and that the company file at Uganda Registration Services Bureau (URSB) lacked any resolution of the AGM appointing the directors and no evidence that AGM had ever been held.", null], ["27.", "Young Africa Works Uganda \u2013 Lead Firm Structure Project 5th November, 2019 to 31st December, 2020 Opinion Unqualified", "\uf0b7 No material findings"], ["28.", "Uganda Microfinance Regulatory Authority (UMRA) Opinion Unqualified", "\uf0b7 UMRA had an approved budget of UGX.7Bn out of which UGX.6.75Bn was warranted leading to a shortfall of UGX.0.25Bn (0.04% of the budget). As a result, some planned activities could not be implemented. \uf0b7 There is an apparent conflict between Section 28 of the Tier-4-Microfinance-Institutions-Money-Lenders Act, 2016 and Section 51 of the Public Finance Management Act, 2015 with regard to the period for submission of financial Statements to the Auditor General. The former prescribes three months while the later provides 2 months after the end of the financial year. \uf0b7 I noted the following matters in the management of the licensing mandate of the Authority over SACCOs and Money lenders; \uf0b7 Challenges in licensing of SACCOs arising out of a conflict of laws between the Tier 4 Microfinance Institutions and Money lenders Act and the Cooperative Societies Act 2020 resulting in low registrations. \uf0b7 Failure by the Minister to put in place the maximum interest chargeable by the different money lenders contrary to the requirements of the Act. \uf0b7 Absence of clear guidelines for the determination of \u2018fit and proper persons\u2019 for purposes of money lenders."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 466, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "449", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 466, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Failure to constitute the SACCO Stabilisation Fund and the SACCO Savings Protection Fund contrary to the law.", null], ["29.", "Ministry of Finance, Planning and Economic Development (MoFPED) Opinion Unqualified", "\uf0b7 I noted that the MoFPED had an approved budget of UGX.815.5Bn out of which UGX.792.8Bn was warranted, resulting in a shortfall of UGX.22.7Bn, which represents 2.8% of the approved budget. Budget shortfalls constrain management is implementing fully, the approved activities and hence service delivery. \uf0b7 Out of the total warrants of UGX.792.8Bn received during the financial year, UGX.782.4Bn was utilised by the Ministry resulting in unutilized warrants of UGX.10.34Bn representing absorption level of 98.7%. As a result, I noted that of the 64 outputs that I sampled, Eighteen (18) outputs were fully implemented, thirty-six (36) outputs were partially implemented, Seven (7) out puts were not implemented, while Three (3) out puts could not be assessed. Failure to fully implement all planned activities negatively impacts service delivery. \uf0b7 The Ministry did not have a running strategic plan to facilitate achievement of the NDP III objectives. This poses a risk of non-attainment of NDP III objectives since the strategic plan that would serve as basis for the annual plan and budget that is being implemented is non-existent. \uf0b7 Domestic arrears stock was reported as UGX.473Bn as at the end of the financial year 2021/22 up from UGX.268.9Bn in F/Y 2020/21 representing 76% increase. The Domestic arrears are not given appropriate budget provision hence accumulation of the stock. Failure to budget and pay arrears negatively impacts the creditworthiness of the Ministry and could result into penalties and costly litigations. \uf0b7 The Ministry did not disclose contingent liabilities worth UGX2.839Bn in the memorandum statement of Contingent liabilities. This denies end users of the Financial Statements useful information for decision making. \uf0b7 The Ministry has seven (7) IT systems which were not integrated or not automatically sharing information with other systems. This could lead to duplication of functionalities, procurement of non-compatible solutions and equipment, and general deviation from Government\u2019s efforts to rationalize resources for better service delivery."], ["30.", "Contingencies Fund Opinion Unqualified", "\uf0b7 The approved budget for the previous financial year (FY2020/21) was **UGX.45.49Trillion,** which would have translated into **UGX.227.47Bn** funding for the Contingencies Fund in the year under review, in accordance with the formula provided in the PFMA, 2015. I however noted the following;"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 467, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "450", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 467, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "o Parliament appropriated **UGX.62.07Bn** out of **UGX.227.47Bn** (27.3%) to the Contingencies Fund, leading to a deficit of **UGX.165.40Bn** (72.7%). o Due to an upsurge of COVID-19, additional funds were appropriated via a supplementary budget of **UGX.228.30Bn,** making a total of **UGX.290.37Bn.** o Out of the total warrants of **UGX.290.37Bn,** only **UGX.72.06Bn (24.8%)** was released to the MDAs for emergencies, leading to a total deficit of **UGX.219.33Bn** (75.5%). \uf0b7 The continued failure to appropriate funds in accordance with the formula provided in the PFMA, 2015 (as amended), is an indicator of noncompliance and defeats the intentions of the law.", null], ["31.", "Treasury Operations Opinion Unqualified", "\uf0b7 The Treasury Operations had an initial approved budget of **UGX.15.094Tn** which was later revised to **UGX.17.863Tn.** Out of the revised Budget, **UGX.17.391Tn** was warranted, out of which, **UGX.13.959Tn** was utilized by the entity resulting into an unutilized balance of **UGX.3.432Tn** representing a performance level of 80.26%. Audit however noted that the entity remained with a total of **UGX.4.661Tn** as payables at year end. \uf0b7 There are was a significant change of the reported payables from **UGX.2.345Tn** to **UGX.4.583Tn** resulting into an increase of **UGX.2.238Tn** representing 95%. The significant increment in the liabilities was due to the International Court of Justice ruling in favour of Democratic Republic of Congo to a tune of UGX.1.228Tn and the assumption of Uganda Telcom liabilities of UGX.0.028Tn. \uf0b7 Audit noted that as regards the management of Boards for Corporations and companies in which Government has shareholding, there were no clear guidelines, policies or regulations for the management, appointment, evaluation or determination of such Boards. \uf0b7 The government is defaulting on the payment of an outstanding balance of **USD.889,411.24 (UGX.3,343Bn)** out of a total **USD.1,659,450.22** as a 10th Instalment for 51 callable shares from African Development Bank (ADB). Failure to pay-up on callable shares puts the country at a risk of losing paid up shares and the corresponding callable shares in the Bank."], ["32.", "Microfinance SupportCenter (MSC) Opinion Unqualified", "\uf0b7 Out of the approved budget of **UGX.154.18Bn** for capital expenditure, Emyooga grant and other recurrent expenditures, **UGX.146.85Bn** was realized and **UGX.125.65Bn** was spent, leaving **UGX.21.2Bn** unspent which represents 14.4% of the realized funds. Unspent funds represent services not delivered. \uf0b7 A total of **UGX.1.44Bn** was disbursed as additional capitalization to the existing EMYOGA SACCOs when they had not made recoveries of above 70% of the first seed capital disbursed, as evidenced by the loan disbursement and recovery schedules submitted by the respective SACCOs. This can lead to disbursements to SACCOs that are already at default. \uf0b7 The loan portfolio of the company has grown from **UGX.105Bn** in 2020 to **UGX.146Bn** over the three years representing a 39% growth. However, a total of **UGX.3.7Bn** was disbursed to several clients without undertaking adequate loan appraisal documentation, hence an increase in default risk exposure as well as potential loss to government."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 468, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "o Parliament appropriated **UGX.62.07Bn** out of **UGX.227.47Bn** (27.3%) to the Contingencies Fund, leading to a deficit of **UGX.165.40Bn** (72.7%). o Due to an upsurge of COVID-19, additional funds were appropriated via a supplementary budget of **UGX.228.30Bn,** making a total of **UGX.290.37Bn.** o Out of the total warrants of **UGX.290.37Bn,** only **UGX.72.06Bn (24.8%)** was released to the MDAs for emergencies, leading to a total deficit of **UGX.219.33Bn** (75.5%). \uf0b7 The continued failure to appropriate funds in accordance with the formula provided in the PFMA, 2015 (as amended), is an indicator of noncompliance and defeats the intentions of the law.", null], ["31.", "Treasury Operations Opinion Unqualified", "\uf0b7 The Treasury Operations had an initial approved budget of **UGX.15.094Tn** which was later revised to **UGX.17.863Tn.** Out of the revised Budget, **UGX.17.391Tn** was warranted, out of which, **UGX.13.959Tn** was utilized by the entity resulting into an unutilized balance of **UGX.3.432Tn** representing a performance level of 80.26%. Audit however noted that the entity remained with a total of **UGX.4.661Tn** as payables at year end. \uf0b7 There are was a significant change of the reported payables from **UGX.2.345Tn** to **UGX.4.583Tn** resulting into an increase of **UGX.2.238Tn** representing 95%. The significant increment in the liabilities was due to the International Court of Justice ruling in favour of Democratic Republic of Congo to a tune of UGX.1.228Tn and the assumption of Uganda Telcom liabilities of UGX.0.028Tn. \uf0b7 Audit noted that as regards the management of Boards for Corporations and companies in which Government has shareholding, there were no clear guidelines, policies or regulations for the management, appointment, evaluation or determination of such Boards. \uf0b7 The government is defaulting on the payment of an outstanding balance of **USD.889,411.24 (UGX.3,343Bn)** out of a total **USD.1,659,450.22** as a 10th Instalment for 51 callable shares from African Development Bank (ADB). Failure to pay-up on callable shares puts the country at a risk of losing paid up shares and the corresponding callable shares in the Bank."], ["32.", "Microfinance SupportCenter (MSC) Opinion Unqualified", "\uf0b7 Out of the approved budget of **UGX.154.18Bn** for capital expenditure, Emyooga grant and other recurrent expenditures, **UGX.146.85Bn** was realized and **UGX.125.65Bn** was spent, leaving **UGX.21.2Bn** unspent which represents 14.4% of the realized funds. Unspent funds represent services not delivered. \uf0b7 A total of **UGX.1.44Bn** was disbursed as additional capitalization to the existing EMYOGA SACCOs when they had not made recoveries of above 70% of the first seed capital disbursed, as evidenced by the loan disbursement and recovery schedules submitted by the respective SACCOs. This can lead to disbursements to SACCOs that are already at default. \uf0b7 The loan portfolio of the company has grown from **UGX.105Bn** in 2020 to **UGX.146Bn** over the three years representing a 39% growth. However, a total of **UGX.3.7Bn** was disbursed to several clients without undertaking adequate loan appraisal documentation, hence an increase in default risk exposure as well as potential loss to government."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 468, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "451", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 468, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I reviewed the loan portfolio and noted that an average of 53% and 52% of impaired loans was registered in the financial years 2019/20 and 2020/21 respectively, while there has been a progressive increase to 71% in the financial year ended 30th June 2022. Such increases imply that there are more loans that are likely to become uncollectable and therefore leading to loss to government. \uf0b7 I noted weaknesses in the IT systems which include; o There was no evidence of systems ownership o The two systems operated by the entity were not integrated or not automatically sharing information with other systems. o There were no specific structures that steer and oversee ICT implementation. o There was no approved IT risk management framework/policy and risk register at the entity. o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014.", null], ["33.", "National Population Council (NPC) Opinion Unqualified", "\uf0b7 The entity was supposed to receive UGX.16.191Bn out of which UGX.12.742Bn was warranted, resulting into a shortfall of UGX.3.449Bn. The shortfall represents 21.3% of the approved budget. As a result some activities planned for the year, were not implemented, which negatively impacts on service delivery. \uf0b7 The entity had an approved staff structure of 97 positions, out of which 74 (76%) positions were filled, leaving 23 (23.7%) positions not yet filled. Staffing gaps constrain the entity in implementing its mandate effectively. \uf0b7 NPC staff were paid a salaries amounting to UGX.4.01Bn for the F/Y 2021/2022 off the IPPS and yet the human resource system was procured for payroll management. This creates an opportunity for payment of ineligible staff and creation of non-existent staff/pensioners. \uf0b7 I carried out a review of management of IT investments at the entity and noted that; \uf0b7 Three (3) IT systems /equipment acquired at UGX.415Mn had no clearance from NITA-U, while IT systems/equipment costing UGX.342Mn did not have clearance from MoFPED. \uf0b7 Two (2) Multi-year system implementation projects worth total of UGX.342Mn did not have approval from Parliament. \uf0b7 The National population data bank and the KMIS systems costing UGX.342Mn were not being utilized by NPC. \uf0b7 Absence of ICT governance structures hampers formulation of appropriate ICT policies, strategies and may lead to misalignment of IT investments with the overall strategic objectives."], ["34.", "Procurement and Disposal of Public Assets Authority (PPDA) Opinion Unqualified", "\uf0b7 PPDA had an approved budget of UGX.23.28Bn out of which UGX.19.52Bn was warranted, resulting into a shortfall of UGX.3.76Bn which represents 16.15% of the approved budget. The deficit in the budget negatively impacted service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 469, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I reviewed the loan portfolio and noted that an average of 53% and 52% of impaired loans was registered in the financial years 2019/20 and 2020/21 respectively, while there has been a progressive increase to 71% in the financial year ended 30th June 2022. Such increases imply that there are more loans that are likely to become uncollectable and therefore leading to loss to government. \uf0b7 I noted weaknesses in the IT systems which include; o There was no evidence of systems ownership o The two systems operated by the entity were not integrated or not automatically sharing information with other systems. o There were no specific structures that steer and oversee ICT implementation. o There was no approved IT risk management framework/policy and risk register at the entity. o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014.", null], ["33.", "National Population Council (NPC) Opinion Unqualified", "\uf0b7 The entity was supposed to receive UGX.16.191Bn out of which UGX.12.742Bn was warranted, resulting into a shortfall of UGX.3.449Bn. The shortfall represents 21.3% of the approved budget. As a result some activities planned for the year, were not implemented, which negatively impacts on service delivery. \uf0b7 The entity had an approved staff structure of 97 positions, out of which 74 (76%) positions were filled, leaving 23 (23.7%) positions not yet filled. Staffing gaps constrain the entity in implementing its mandate effectively. \uf0b7 NPC staff were paid a salaries amounting to UGX.4.01Bn for the F/Y 2021/2022 off the IPPS and yet the human resource system was procured for payroll management. This creates an opportunity for payment of ineligible staff and creation of non-existent staff/pensioners. \uf0b7 I carried out a review of management of IT investments at the entity and noted that; \uf0b7 Three (3) IT systems /equipment acquired at UGX.415Mn had no clearance from NITA-U, while IT systems/equipment costing UGX.342Mn did not have clearance from MoFPED. \uf0b7 Two (2) Multi-year system implementation projects worth total of UGX.342Mn did not have approval from Parliament. \uf0b7 The National population data bank and the KMIS systems costing UGX.342Mn were not being utilized by NPC. \uf0b7 Absence of ICT governance structures hampers formulation of appropriate ICT policies, strategies and may lead to misalignment of IT investments with the overall strategic objectives."], ["34.", "Procurement and Disposal of Public Assets Authority (PPDA) Opinion Unqualified", "\uf0b7 PPDA had an approved budget of UGX.23.28Bn out of which UGX.19.52Bn was warranted, resulting into a shortfall of UGX.3.76Bn which represents 16.15% of the approved budget. The deficit in the budget negatively impacted service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 469, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "452", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 469, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 According to the staff establishment, the approved number of positions for PPDA is 140, out of which only 103 positions were filled, leaving 37 positions vacant, which is 26% of the workforce. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Authority.", null], ["35.", "Uganda Property Holdings Limited (UPHL) Opinion Unqualified", "\uf0b7 The entity budgeted to collect UGX.11.16Bn revenue and collected UGX.10.88Bn resulting into an underperformance of UGX.0.28, which was 2.6% of the budget. The underperformance in NTR collections was partly attributed to the depreciating value of the Uganda shilling against the Kenyan shilling and the Great Britain Pound. \uf0b7 I noted that the entity had receivables from UGX.4.7Bn in the statement of financial position at year-end implying that these were not honoured within the 15 working days as required by regulations thereby holding up funds which would have been used to implement planned activities. \uf0b7 A review of the properties owned by the Government of Uganda within and outside the country revealed that several commercial properties are not owned and managed by UPHL, yet the company was established majorly to hold, invest in and control the real estate properties of the Government of Uganda. The properties risk being condemned because of poor management. \uf0b7 The company procured IT systems which were not integrated thereby not meeting the intended objective of shared information."], ["36.", "Uganda Property Holdings Limited (UPHL) 2020/21 Opinion Unqualified", "\uf0b7 I noted that Uganda Property Holdings Limited did not manage some Government Commercial properties. This company was established principally to own, invest in and control the real estate Properties of the Government of Uganda. As a result, some commercial buildings in Nairobi, Kinshasa, and London are not well maintained to the extent of being at risk of condemnation by the relevant city authorities, like the Commercial Building in Nairobi. Management explained that the cabinet is handling the issue, and I am waiting for the cabinet's decision. \uf0b7 Uganda Property Holding has 39 properties comprising of 23 in Mombasa, 12 in Uganda, and 4 in the UK. I reviewed all ownership documents for the said properties and found that two properties did not have certificates of title, namely, Plot M82, Masese, Jinja, and Plot KRC Mbaraki, Mombasa. I advised management to follow up on the above properties and secure their ownership by obtaining the certificate of titles."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 470, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 According to the staff establishment, the approved number of positions for PPDA is 140, out of which only 103 positions were filled, leaving 37 positions vacant, which is 26% of the workforce. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Authority.", null], ["35.", "Uganda Property Holdings Limited (UPHL) Opinion Unqualified", "\uf0b7 The entity budgeted to collect UGX.11.16Bn revenue and collected UGX.10.88Bn resulting into an underperformance of UGX.0.28, which was 2.6% of the budget. The underperformance in NTR collections was partly attributed to the depreciating value of the Uganda shilling against the Kenyan shilling and the Great Britain Pound. \uf0b7 I noted that the entity had receivables from UGX.4.7Bn in the statement of financial position at year-end implying that these were not honoured within the 15 working days as required by regulations thereby holding up funds which would have been used to implement planned activities. \uf0b7 A review of the properties owned by the Government of Uganda within and outside the country revealed that several commercial properties are not owned and managed by UPHL, yet the company was established majorly to hold, invest in and control the real estate properties of the Government of Uganda. The properties risk being condemned because of poor management. \uf0b7 The company procured IT systems which were not integrated thereby not meeting the intended objective of shared information."], ["36.", "Uganda Property Holdings Limited (UPHL) 2020/21 Opinion Unqualified", "\uf0b7 I noted that Uganda Property Holdings Limited did not manage some Government Commercial properties. This company was established principally to own, invest in and control the real estate Properties of the Government of Uganda. As a result, some commercial buildings in Nairobi, Kinshasa, and London are not well maintained to the extent of being at risk of condemnation by the relevant city authorities, like the Commercial Building in Nairobi. Management explained that the cabinet is handling the issue, and I am waiting for the cabinet's decision. \uf0b7 Uganda Property Holding has 39 properties comprising of 23 in Mombasa, 12 in Uganda, and 4 in the UK. I reviewed all ownership documents for the said properties and found that two properties did not have certificates of title, namely, Plot M82, Masese, Jinja, and Plot KRC Mbaraki, Mombasa. I advised management to follow up on the above properties and secure their ownership by obtaining the certificate of titles."], ["37.", "Uganda Bureau of Statistics (UBOS). Opinion Unqualified", "\uf0b7 Out of the total warrants for the financial year of UGX.67.52Bn, the Bureau utilized warrants amounting to UGX.60.12Bn resulting in unutilized warrants of UGX.7.4Bn representing an absorption level of 89.2%. As a result, I noted that of the 124 quantified activities worth UGX.23.6Bn assessed, 90 activities representing 72.6% were fully implemented, 22 activities representing 21.8% were partially implemented, while 7 activities representing 5.6% were not implemented. Failure to fully implement planned activities negatively impacts service delivery. \uf0b7 A review of the staffing structure for UBOS revealed that out of the total approved staff establishment of 413 staff, only 285 (69%) positions were filled, leaving 128 (31%) positions vacant. Understaffing negatively impacts on the Bureau\u2019s capacity to deliver services."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 470, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "453", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 470, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the buildings located at UBOS Entebbe Office were in a poor state, and are were due for demolition. Although UBOS has an architectural plan for redevelopment of the UBOS office into the East African Bureau of Statistics and a training centre, funding for the construction works has not yet been secured. \uf0b7 I noted that Parish Development Model (PDM) baseline data collection exercise had only commenced in 169 out of 181 Higher Local Governments (HLGs) and the exercise was incomplete and behind schedule at a completion rate of 41%. The data processing at the Bureau had also been affected by limited access granted by the Ministry of ICT and National Guidance (MOICT&NG) to the data collected from the local governments which is affecting the initial implementation of Parish Development Model. \uf0b7 I noted that several procurements to the tune of UGX.1.08Bn were not executed as of 30th June 2022. As a result, implementation of critical government programs was delayed. \uf0b7 I noted inadequate management of grants from development partners relating to three projects under the Bureau; o I observed that the Bureau received UGX.5.15Bn from the Ministry of Education and Sports for the Baseline Education Census Project funded by World Bank. However, I noted that the exercise was delayed and only UGX.1.2Bn had been utilized by the time of audit (November 2022) for the recruitment, procurement of tools for the census, and training of project staff. o During the FY 2021/2022, the Bureau received UGX.2.14Bn for the project: Support of the Advancement of the Uganda Annual Agricultural Survey (AAS). However, the Bureau failed to absorb part of the funds and refunded UGX.1.87Bn to the FAO International Representative. \uf0b7 Failure to absorb project funds leads to delayed service delivery.", null], ["38.", "URA Corporate Opinion Unqualified", "\uf0b7 The Authority had a revenue collection target of UGX.22,802.62Bn, out of which UGX.22,098.06Bn (96.9%) was collected. Under-collection of revenue affects the overall delivery of Public services by the Government. \uf0b7 Out of the planned 493 compliance audits, only 227 (46%) were carried out, implying that the corrective actions that would have been undertaken to enhance tax compliance were impeded. This negatively affected revenue collection. \uf0b7 Despite several tax heads having 0 (zero) budgeted revenue, a total of UGX.370.58Bn was collected from the tax heads in question - contrary to the provisions in Paragraph 4.19.3 of the Treasury Instructions, 2017 and Section 45(3) of the PFMA, 2015. \uf0b7 URA did not have documented step-wise processes on the importation and exportation of precious minerals. As result, the Gold exports were not being captured in the customs systems \u2013 ASYCUDA and Taxes arising out of Gold exportation to the tune of UGX.340.56Bn were not collected."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 471, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the buildings located at UBOS Entebbe Office were in a poor state, and are were due for demolition. Although UBOS has an architectural plan for redevelopment of the UBOS office into the East African Bureau of Statistics and a training centre, funding for the construction works has not yet been secured. \uf0b7 I noted that Parish Development Model (PDM) baseline data collection exercise had only commenced in 169 out of 181 Higher Local Governments (HLGs) and the exercise was incomplete and behind schedule at a completion rate of 41%. The data processing at the Bureau had also been affected by limited access granted by the Ministry of ICT and National Guidance (MOICT&NG) to the data collected from the local governments which is affecting the initial implementation of Parish Development Model. \uf0b7 I noted that several procurements to the tune of UGX.1.08Bn were not executed as of 30th June 2022. As a result, implementation of critical government programs was delayed. \uf0b7 I noted inadequate management of grants from development partners relating to three projects under the Bureau; o I observed that the Bureau received UGX.5.15Bn from the Ministry of Education and Sports for the Baseline Education Census Project funded by World Bank. However, I noted that the exercise was delayed and only UGX.1.2Bn had been utilized by the time of audit (November 2022) for the recruitment, procurement of tools for the census, and training of project staff. o During the FY 2021/2022, the Bureau received UGX.2.14Bn for the project: Support of the Advancement of the Uganda Annual Agricultural Survey (AAS). However, the Bureau failed to absorb part of the funds and refunded UGX.1.87Bn to the FAO International Representative. \uf0b7 Failure to absorb project funds leads to delayed service delivery.", null], ["38.", "URA Corporate Opinion Unqualified", "\uf0b7 The Authority had a revenue collection target of UGX.22,802.62Bn, out of which UGX.22,098.06Bn (96.9%) was collected. Under-collection of revenue affects the overall delivery of Public services by the Government. \uf0b7 Out of the planned 493 compliance audits, only 227 (46%) were carried out, implying that the corrective actions that would have been undertaken to enhance tax compliance were impeded. This negatively affected revenue collection. \uf0b7 Despite several tax heads having 0 (zero) budgeted revenue, a total of UGX.370.58Bn was collected from the tax heads in question - contrary to the provisions in Paragraph 4.19.3 of the Treasury Instructions, 2017 and Section 45(3) of the PFMA, 2015. \uf0b7 URA did not have documented step-wise processes on the importation and exportation of precious minerals. As result, the Gold exports were not being captured in the customs systems \u2013 ASYCUDA and Taxes arising out of Gold exportation to the tune of UGX.340.56Bn were not collected."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 471, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "454", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 471, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 URA was not able to receive and reconcile taxes amounting to UGX.182.9Bn which was received by BOU from MDAs, arising from missing IFMS details on the amounts. This resulted in the misstatement of revenue collected per tax head and taxpayers' accounts. \uf0b7 A total of 13,555 customs entry declarations with assessed taxes of UGX.133.16Bn had not been paid as of the end of the year. This implies delayed or lost Government revenue and distorts the Government\u2019s cashflow planning and management. \uf0b7 Some companies were importing rice from an EAC partner state free of VAT, potentially causing a revenue loss of UGX.240.62Bn. \uf0b7", null], ["39.", "URA Revenue Collection Account Opinion Unqualified", "\uf0b7 The Authority had a revenue collection target of UGX.22,802.62Bn, out of which UGX.22,098.06Bn (96.9%) was collected. Under-collection of revenue affects the overall delivery of Public services by the Government. \uf0b7 Out of the planned 493 compliance audits, only 227 (46%) were carried out, implying that the corrective actions that would have been undertaken to enhance tax compliance were impeded. This negatively affected revenue collection. \uf0b7 Despite several tax heads having 0 (zero) budgeted revenue, a total of UGX.370.58Bn was collected from the tax heads in question - contrary to the provisions in Paragraph 4.19.3 of the Treasury Instructions, 2017 and Section 45(3) of the PFMA, 2015. \uf0b7 URA did not have documented step-wise processes on the importation and exportation of precious minerals. As result, the Gold exports were not being captured in the customs systems \u2013 ASYCUDA and Taxes arising out of Gold exportation to the tune of UGX.340.56Bn were not collected. \uf0b7 URA was not able to receive and reconcile taxes amounting to UGX.182.9Bn which was received by BOU from MDAs, arising from missing IFMS details on the amounts. This resulted in the misstatement of revenue collected per tax head and taxpayers' accounts. \uf0b7 A total of 13,555 customs entry declarations with assessed taxes of UGX.133.16Bn had not been paid as of the end of the year. This implies delayed or lost Government revenue and distorts the Government\u2019s cashflow planning and management. \uf0b7 Some companies were importing rice from an EAC partner state free of VAT, potentially causing a revenue loss of UGX.240.62Bn."], ["40.", "Uganda Retirement Benefits Regulatory Authority. Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.14Bn during the year, but only received UGX.12.72Bn which resulted into a shortfall of UGX.1.28Bn which represents 9.1% of the approved budget. As a result, some planned activities such as; Board capacity development, Trustee certification programme and Sector players\u2019 workshops were not implemented. This impacts negatively, on service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 472, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 URA was not able to receive and reconcile taxes amounting to UGX.182.9Bn which was received by BOU from MDAs, arising from missing IFMS details on the amounts. This resulted in the misstatement of revenue collected per tax head and taxpayers' accounts. \uf0b7 A total of 13,555 customs entry declarations with assessed taxes of UGX.133.16Bn had not been paid as of the end of the year. This implies delayed or lost Government revenue and distorts the Government\u2019s cashflow planning and management. \uf0b7 Some companies were importing rice from an EAC partner state free of VAT, potentially causing a revenue loss of UGX.240.62Bn. \uf0b7", null], ["39.", "URA Revenue Collection Account Opinion Unqualified", "\uf0b7 The Authority had a revenue collection target of UGX.22,802.62Bn, out of which UGX.22,098.06Bn (96.9%) was collected. Under-collection of revenue affects the overall delivery of Public services by the Government. \uf0b7 Out of the planned 493 compliance audits, only 227 (46%) were carried out, implying that the corrective actions that would have been undertaken to enhance tax compliance were impeded. This negatively affected revenue collection. \uf0b7 Despite several tax heads having 0 (zero) budgeted revenue, a total of UGX.370.58Bn was collected from the tax heads in question - contrary to the provisions in Paragraph 4.19.3 of the Treasury Instructions, 2017 and Section 45(3) of the PFMA, 2015. \uf0b7 URA did not have documented step-wise processes on the importation and exportation of precious minerals. As result, the Gold exports were not being captured in the customs systems \u2013 ASYCUDA and Taxes arising out of Gold exportation to the tune of UGX.340.56Bn were not collected. \uf0b7 URA was not able to receive and reconcile taxes amounting to UGX.182.9Bn which was received by BOU from MDAs, arising from missing IFMS details on the amounts. This resulted in the misstatement of revenue collected per tax head and taxpayers' accounts. \uf0b7 A total of 13,555 customs entry declarations with assessed taxes of UGX.133.16Bn had not been paid as of the end of the year. This implies delayed or lost Government revenue and distorts the Government\u2019s cashflow planning and management. \uf0b7 Some companies were importing rice from an EAC partner state free of VAT, potentially causing a revenue loss of UGX.240.62Bn."], ["40.", "Uganda Retirement Benefits Regulatory Authority. Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.14Bn during the year, but only received UGX.12.72Bn which resulted into a shortfall of UGX.1.28Bn which represents 9.1% of the approved budget. As a result, some planned activities such as; Board capacity development, Trustee certification programme and Sector players\u2019 workshops were not implemented. This impacts negatively, on service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 472, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "455", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 472, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The approved structure for URBRA provides a staff ceiling of 73, however, I observed that only 42 positions (57.5%) were filled, hence a staffing gap of 31 positions (42.5%) which includes key positions such as one Director and eight (8) manager positions. This limits the Authority\u2019s capacity to duly implement all its mandate. \uf0b7 A review of the Authority\u2019s procurement plan, procurement files and the annual procurement report/register, indicated that procurements worth UGX.0.114Bn were not implemented. This in turn leads to delayed delivery of services.", null], ["41.", "Financial Intelligence Authority. Opinion Unqualified", "\uf0b7 I noted that the entity did not budget to collect NTR during the year but collected UGX.13Mn. Failure to budget for revenue leads to unauthorized collections and makes it impossible to measure performance. \uf0b7 Review of the entity\u2019s staffing structures revealed that out of the total approved structure of 86 staff, only 41 (48.8%) positions were filled and 45 (51.2%) positions had not yet been filled. These included the key posts of; Director Legal, Inspection and Compliance, Director Audit, Director Finance and Administration among others. Understaffing contrains the entity\u2019s capacity to effectively deliver its mandate. \uf0b7 The Authority made procurements for a total of UGX0.551Mn without conducting market assessments. Lack of market surveys is not only irregular, but also implies procurements could have been executed at uncompetitive prices, hence impacting on value for money."], ["42.", "Insurance Training College (ITC). Opinion Unqualified", "\uf0b7 ITC had an approved budget of UGX.9.177Bn of which UGX.8.325Bn was realized, leading to a shortfall of UGX.0.852Bn representing 9.9%% of the budget. I further noted that out of the total receipts for the year, only UGX.6.332Bn was expensed, leading to a surplus of UGX.1.992Bn representing 69% absorption. Also noted was that out of the eleven (11) planned activities, the entity fully implemented five (5) activities, while four (4) activities were partially implemented, and two (2) activities remained unimplemented. Failure to fully implement all planned activities negatively impacts service delivery. \uf0b7 ITC acquired fourteen (14) IT assets worth UGX.326.9Mn without clearance from NITA-U. Such non-compliance with the government policies and guidelines may lead to duplication of acquisition, non-compatible solutions which can lead to loss to government."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 473, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The approved structure for URBRA provides a staff ceiling of 73, however, I observed that only 42 positions (57.5%) were filled, hence a staffing gap of 31 positions (42.5%) which includes key positions such as one Director and eight (8) manager positions. This limits the Authority\u2019s capacity to duly implement all its mandate. \uf0b7 A review of the Authority\u2019s procurement plan, procurement files and the annual procurement report/register, indicated that procurements worth UGX.0.114Bn were not implemented. This in turn leads to delayed delivery of services.", null], ["41.", "Financial Intelligence Authority. Opinion Unqualified", "\uf0b7 I noted that the entity did not budget to collect NTR during the year but collected UGX.13Mn. Failure to budget for revenue leads to unauthorized collections and makes it impossible to measure performance. \uf0b7 Review of the entity\u2019s staffing structures revealed that out of the total approved structure of 86 staff, only 41 (48.8%) positions were filled and 45 (51.2%) positions had not yet been filled. These included the key posts of; Director Legal, Inspection and Compliance, Director Audit, Director Finance and Administration among others. Understaffing contrains the entity\u2019s capacity to effectively deliver its mandate. \uf0b7 The Authority made procurements for a total of UGX0.551Mn without conducting market assessments. Lack of market surveys is not only irregular, but also implies procurements could have been executed at uncompetitive prices, hence impacting on value for money."], ["42.", "Insurance Training College (ITC). Opinion Unqualified", "\uf0b7 ITC had an approved budget of UGX.9.177Bn of which UGX.8.325Bn was realized, leading to a shortfall of UGX.0.852Bn representing 9.9%% of the budget. I further noted that out of the total receipts for the year, only UGX.6.332Bn was expensed, leading to a surplus of UGX.1.992Bn representing 69% absorption. Also noted was that out of the eleven (11) planned activities, the entity fully implemented five (5) activities, while four (4) activities were partially implemented, and two (2) activities remained unimplemented. Failure to fully implement all planned activities negatively impacts service delivery. \uf0b7 ITC acquired fourteen (14) IT assets worth UGX.326.9Mn without clearance from NITA-U. Such non-compliance with the government policies and guidelines may lead to duplication of acquisition, non-compatible solutions which can lead to loss to government."], ["43.", "Tax Appeals Tribunal. 2021/22 Opinion Unqualified", "\uf0b7 The entity budgeted for UGX.7.6Bn, out of which UGX.7.4Bn was received, resulting into a deficit of UGX.240Mn. The deficit represents 3.2% of the approved budget. The deficit in the budget negatively impacted service delivery. \uf0b7 The entity had an ambitious plan of one hundred fifty thousand and nine hundred twenty (150,920) planned activities worth UGX.2.8Bn, out of which, only seven hundred and eighteen (1,718) activities were fully implemented, hence limiting delivery of the entity\u2019s mandate and service delivery. \uf0b7 A total of 163 tax appeal cases worth UGX.882.6Bn were pending, resulting into locking potential government revenue in dispute."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 473, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "456", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 473, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the 40 approved posts, only 23 were filled leaving a balance of 17 vacant, which represents 43% of the required manpower for the Tribunal. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Tribunal.", null], ["44.", "The Inspectorate of Government (IG). Opinion Unqualified", "\uf0b7 A total of UGX.17.786Bn was received to be spent on different outputs during the year under review, and only UGX.9.155Bn (51%) was utilized leading to under-absorption of UGX.8.634Bn (49%). As a result, several planned activities were not implemented. \uf0b7 A review of the contract for the production of base maps for land administration in Uganda awarded to a firm at a contract price of Euros 4,712,135 revealed a contract performance of 89% despite having paid Euros 4,294,439 (91.1%) of the contract price."], ["45.", "PPDA Tribunal. Opinion Unqualified", "\uf0b7 The budget for the Tribunal was not aligned to its strategic plan creating a risk of the entity not achieving its long term objectives. \uf0b7 The Tribunal did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets. \uf0b7 I noted that there was no segregation of duties between the function of the Board of the Tribunal and the Administrative Function. This is because the members of the Tribunal execute both functions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 474, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of the 40 approved posts, only 23 were filled leaving a balance of 17 vacant, which represents 43% of the required manpower for the Tribunal. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Tribunal.", null], ["44.", "The Inspectorate of Government (IG). Opinion Unqualified", "\uf0b7 A total of UGX.17.786Bn was received to be spent on different outputs during the year under review, and only UGX.9.155Bn (51%) was utilized leading to under-absorption of UGX.8.634Bn (49%). As a result, several planned activities were not implemented. \uf0b7 A review of the contract for the production of base maps for land administration in Uganda awarded to a firm at a contract price of Euros 4,712,135 revealed a contract performance of 89% despite having paid Euros 4,294,439 (91.1%) of the contract price."], ["45.", "PPDA Tribunal. Opinion Unqualified", "\uf0b7 The budget for the Tribunal was not aligned to its strategic plan creating a risk of the entity not achieving its long term objectives. \uf0b7 The Tribunal did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets. \uf0b7 I noted that there was no segregation of duties between the function of the Board of the Tribunal and the Administrative Function. This is because the members of the Tribunal execute both functions."], ["46.", "Insurance Regulatory Authority. Opinion Unqualified", "\uf0b7 The Authority collected revenue UGX.20.02Bn out of a budget of UGX.21.55Bn. This was in addition to balance brought forward of UGX.7.69Bn resulting in total funds available amounting to UGX.27.71Bn. I reviewed the Authority\u2019s budget implementation and noted that out of the 67 quantified activities assessed worth UGX.2.314Bn; 36 activities representing 54% were fully implemented, 18 activities representing 27% were partially implemented, while 13 activities representing 19% were not implemented. Failure to fully implement all planned activities delays service delivery. \uf0b7 IRA has a staffing structure totaling to one hundred and nine (109) staff of which eighty-six (86) staff positions (i.e. 78% of the approved structure) filled, leaving a balance of twenty-three (23) positions (22%) vacant. Understaffing impacts on the entity\u2019s capacity to effectively execute their mandate. \uf0b7 Procurements to the tune of UGX.5.822Bn were not undertaken as of 30th June 2022. As a result, implementation of critical planned programs was delayed."], ["47.", "Public Procurment And Disposal of Public (PPDA) Opinion", "\uf0b7 PPDA had an approved budget of UGX.23.28Bn out of which UGX.19.52Bn was warranted, resulting into a shortfall of UGX.3.76Bn which represents 16.15% of the approved budget. The deficit in the budget negatively impacted service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 474, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "457", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 474, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 According to the staff establishment, the approved number of positions for PPDA is 140, out of which only 103 positions were filled, leaving 37 positions vacant, which is 26% of the workforce. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Authority."], ["48.", "Capital Markets Authority. Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.6.894Bn, UGX.6.237Bn was warranted and the entity spent UGX.5.246Bn resulting into un-utilized warrants of UGX.975Bn representing an absorption level of 84.32%. As a result, some of the Authority planned activities remained unimplemented, due to failure to absorb all the availed funding, which in turn, negatively impacts service delivery. \uf0b7 The entity paid mandatory (10%) contributions to the National Social Security Fund worth UGX.301.66Mn, and also paid an extra UGX.446.04Mn to a second standard contribution scheme operated by the Authority. This resulted into a double payment of gratuity contributions contrary to the requirements of the Public Service Standing Orders. \uf0b7 The responsible Minister had not constituted the Capital Markets Tribunal to handle disputes arising out of disputes in the sector. The entity also lacked some critical regulations necessary for the management of the activities of the Authority. \uf0b7 The audit of the licensing function revealed that: The Authority conducted irregular licensing without prescribed fees being paid, the entity failed to follow up licensees with expired licenses, the entity failed to collect security deposit from Brokers dealers licensed, lacked evidence of proper due diligence, and also failed to license primary dealers of Government Bonds. Such weaknesses point to challenges in execution of its mandate which could lead to failure to collect all potential revenues. \uf0b7 In the audit of Human Resource management, I noted that the Authority lacked an approved staff and salary structure, contrary to the standing orders. There were also no comprehensive annual performance plans and Job Descriptions for the staff during the year under review. This complicates assessment of staff performance at year end."], ["49.", "Capital Markets Authority (CMA) - Investor Compensation Fund 2022 Opinion Unqualified", "\uf0b7 In spite of the Board approving the Capital Markets Authority (Investor Compensation Fund) Regulations, 2018, there was no evidence that the same were gazetted as required under the Interpretation Act Cap 3. This implies that the Fund is being operated with unauthorized legislation."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 475, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 According to the staff establishment, the approved number of positions for PPDA is 140, out of which only 103 positions were filled, leaving 37 positions vacant, which is 26% of the workforce. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Authority."], ["48.", "Capital Markets Authority. Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.6.894Bn, UGX.6.237Bn was warranted and the entity spent UGX.5.246Bn resulting into un-utilized warrants of UGX.975Bn representing an absorption level of 84.32%. As a result, some of the Authority planned activities remained unimplemented, due to failure to absorb all the availed funding, which in turn, negatively impacts service delivery. \uf0b7 The entity paid mandatory (10%) contributions to the National Social Security Fund worth UGX.301.66Mn, and also paid an extra UGX.446.04Mn to a second standard contribution scheme operated by the Authority. This resulted into a double payment of gratuity contributions contrary to the requirements of the Public Service Standing Orders. \uf0b7 The responsible Minister had not constituted the Capital Markets Tribunal to handle disputes arising out of disputes in the sector. The entity also lacked some critical regulations necessary for the management of the activities of the Authority. \uf0b7 The audit of the licensing function revealed that: The Authority conducted irregular licensing without prescribed fees being paid, the entity failed to follow up licensees with expired licenses, the entity failed to collect security deposit from Brokers dealers licensed, lacked evidence of proper due diligence, and also failed to license primary dealers of Government Bonds. Such weaknesses point to challenges in execution of its mandate which could lead to failure to collect all potential revenues. \uf0b7 In the audit of Human Resource management, I noted that the Authority lacked an approved staff and salary structure, contrary to the standing orders. There were also no comprehensive annual performance plans and Job Descriptions for the staff during the year under review. This complicates assessment of staff performance at year end."], ["49.", "Capital Markets Authority (CMA) - Investor Compensation Fund 2022 Opinion Unqualified", "\uf0b7 In spite of the Board approving the Capital Markets Authority (Investor Compensation Fund) Regulations, 2018, there was no evidence that the same were gazetted as required under the Interpretation Act Cap 3. This implies that the Fund is being operated with unauthorized legislation."], ["", "INFORMATION COMMUNICATION SECTOR", ""], ["50.", "Ministry of ICT and National Guidance (MoICT) Opinion Unqualified", "\uf0b7 The Ministry budgeted to receive UGX.90Bn from Treasury but received UGX.74.5Bn resulting into a shortfall of UGX.15.5Bn (17%). Revenue shortfall affected the implementation of planned activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 475, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "458", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 475, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 Out of the total receipts for the financial year of UGX.74.5Bn, only UGX.72Bn was spent by the entity resulting in an unspent balance of UGX.2.5Bn representing an absorption level of 97%. As a result, some planned activities were not implemented. \uf0b7 The entity has outstanding payables of UGX.320.471Bn in the statement of financial position of which UGX.320.033Bn is an unpaid pension for former UPTC and UTL staff. Unpaid pension not only exposes government to risks of costly litigation but also denies the pensioners their right to live a decent life. \uf0b7 The Ministry-approved establishment has 103 positions of which 63 positions are filled (61.2%) leaving a staffing gap of 40 positions (38.8%). Understaffing negatively affects the overall service delivery. \uf0b7 I reviewed ICT investment initiatives and noted; o There were no specific structures that steer and oversee ICT implementation. o The entity has 7 (53.8%) out of 13 positions of ICT staff establishment. All have the required qualifications. o There was no approved IT risk management framework/policy at the entity, and risk register. o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 One system, the Academic Information Management System (AIMS), costing UGX.3.0Bn was developed using Innovators and adopted by Government, however, the source codes were yet to be handed over to evidence Government Ownership. \uf0b7 The Ministry budgeted for UGX.12.4Bn for PDM activities, out of which, UGX.9.4Bn was released resulting in a budget shortfall of UGX.3Bn (25%). As a result, planned PDM activities were not fully implemented."], ["51.", "Uganda Communications Employees Contributory Pension Scheme [UCECPS] 2020/21 Opinion Qualified", "\uf0b7 I noted that the Actuary/ Asset Consultant did not conduct an actuarial valuation of the scheme for the year under review, and the existing one was done in 2019. \uf0b7 There were unsupported payables of UGX.3.904 Bn, of which Administrative fees of UGX.2.022Bn and Actuarial fees of UGX.442Mn. Under the circumstances, it was difficult to provide assurance that the amounts in question are genuine liabilities to the Scheme. I further noted that the amounts have not changed over the years implying Scheme\u2019s inability to settle its obligations. \uf0b7 Disclosed under Note 15 to the Financial Statements on page 22, are receivables recognised by the Scheme amounting to UGX.4.171Bn, up from UGX.4.038Bn the previous year, arising from amounts due from employers (UTL In-Administration). However, these receivables were not supported with any documentation and schedule to confirm the amounts and authenticity, which renders the receivables doubtful. \uf0b7 I further noted that as reported in the previous year, according to UTL in-administration, only UGX.2.466Bn was due to UCECPS, implying a variance of UGX.1.705Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 476, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "", "\uf0b7 Out of the total receipts for the financial year of UGX.74.5Bn, only UGX.72Bn was spent by the entity resulting in an unspent balance of UGX.2.5Bn representing an absorption level of 97%. As a result, some planned activities were not implemented. \uf0b7 The entity has outstanding payables of UGX.320.471Bn in the statement of financial position of which UGX.320.033Bn is an unpaid pension for former UPTC and UTL staff. Unpaid pension not only exposes government to risks of costly litigation but also denies the pensioners their right to live a decent life. \uf0b7 The Ministry-approved establishment has 103 positions of which 63 positions are filled (61.2%) leaving a staffing gap of 40 positions (38.8%). Understaffing negatively affects the overall service delivery. \uf0b7 I reviewed ICT investment initiatives and noted; o There were no specific structures that steer and oversee ICT implementation. o The entity has 7 (53.8%) out of 13 positions of ICT staff establishment. All have the required qualifications. o There was no approved IT risk management framework/policy at the entity, and risk register. o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 One system, the Academic Information Management System (AIMS), costing UGX.3.0Bn was developed using Innovators and adopted by Government, however, the source codes were yet to be handed over to evidence Government Ownership. \uf0b7 The Ministry budgeted for UGX.12.4Bn for PDM activities, out of which, UGX.9.4Bn was released resulting in a budget shortfall of UGX.3Bn (25%). As a result, planned PDM activities were not fully implemented."], ["51.", "Uganda Communications Employees Contributory Pension Scheme [UCECPS] 2020/21 Opinion Qualified", "\uf0b7 I noted that the Actuary/ Asset Consultant did not conduct an actuarial valuation of the scheme for the year under review, and the existing one was done in 2019. \uf0b7 There were unsupported payables of UGX.3.904 Bn, of which Administrative fees of UGX.2.022Bn and Actuarial fees of UGX.442Mn. Under the circumstances, it was difficult to provide assurance that the amounts in question are genuine liabilities to the Scheme. I further noted that the amounts have not changed over the years implying Scheme\u2019s inability to settle its obligations. \uf0b7 Disclosed under Note 15 to the Financial Statements on page 22, are receivables recognised by the Scheme amounting to UGX.4.171Bn, up from UGX.4.038Bn the previous year, arising from amounts due from employers (UTL In-Administration). However, these receivables were not supported with any documentation and schedule to confirm the amounts and authenticity, which renders the receivables doubtful. \uf0b7 I further noted that as reported in the previous year, according to UTL in-administration, only UGX.2.466Bn was due to UCECPS, implying a variance of UGX.1.705Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 476, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "459", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 476, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 During the FY 2020/21, UCECPS realised only UGX.0.311Bn but expended UGX.0.332Bn, representing 106.74% of the realised monies. I noted that the expenditure exceeded the cash collection, and payments were made using the cash balances carried forward from FY 2019/2020. \uf0b7 I established from the statement of Net Assets Available for Benefits on page 14 of the financial statements that the current assets amounting to UGX.4,550,343,000 was due from government. This arose after management on the advice of government, diverted money from the Defined Contributions (DC) active members Fund to pay the increased monthly pensions to the Defined Benefits members, thus creating a deficit/Liability to the scheme. \uf0b7 PS/ST directed that UCECPS transfer the files of all pensioners of UPTC to the line Ministry of Information Communication Technology and National Guidance (MoICT&NG) to facilitate the payment of the pensioners effective FY 2020/2021 in accordance with the decentralisation policy. I noted however that, the decision to streamline pension payments has created uncertainty on the continuity of UCECPSs. \uf0b7 During the year under review, the scheme expected a total sum of UGX.331,340,796 from the Employer (UTL) as a contribution to the members. However, only UGX.310,962,857 was remitted relating to arrears which in turn led to the monthly interest which accumulated to UGX.112,119,561. The total amounts due from the employers (UTL) had accumulated to UGX.4,171,050,819 as of 30th June 2021. \uf0b7 PAYE of UGX.44,867,514 withheld from employees as required during the year was never remitted to URA by the year end. I further noted that the accumulated PAYE arrears stood at UGX.241,677,000. \uf0b7 I noted that the board was not fully constituted as the Government (Founder) had only appointed one representative as of 30th June 2021", null], ["52.", "Uganda Institute of Communication Technology (UICT). Opinion Unqualified", "\uf0b7 Out of the approved budget for the financial year of UGX.11.4Bn, only UGX.6.1Bn was collected by the entity resulting into an under-collection of UGX.5.3Bn representing a performance level of 53.5%. As a result, I noted that of the 15 quantified activities worth UGX.3.95Bn assessed; no activities were fully implemented, while 15 activities representing 100% were partially implemented. Failure to fully implement planned activities negatively impacts service delivery. \uf0b7 I noted that the staff establishment showed that only thirty-seven (37) positions (38%) were filled out of the established ninety-seven (97) positions leaving sixty (60) positions vacant (62%). Most of the vacant positions were key positions that are required to achieve the mandate of the Institute. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Institute. \uf0b7 The Institute was among the 11 entities selected for implementation of Electronic Government Procurement (EGP) system, and hence was required to conduct all its procurement process on the EGP system effective 1/July/2021. However, I noted that the Institute faced a number operational challenges that affected the timely implementation of planned procurements. These included; \u2022 The system was unable to update the procurement file directory where; procurement is retendered, where a requisition is rejected before final approval, where procurement is reinstated due to inadequate statement of requirements and where procurement is cancelled."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 477, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 During the FY 2020/21, UCECPS realised only UGX.0.311Bn but expended UGX.0.332Bn, representing 106.74% of the realised monies. I noted that the expenditure exceeded the cash collection, and payments were made using the cash balances carried forward from FY 2019/2020. \uf0b7 I established from the statement of Net Assets Available for Benefits on page 14 of the financial statements that the current assets amounting to UGX.4,550,343,000 was due from government. This arose after management on the advice of government, diverted money from the Defined Contributions (DC) active members Fund to pay the increased monthly pensions to the Defined Benefits members, thus creating a deficit/Liability to the scheme. \uf0b7 PS/ST directed that UCECPS transfer the files of all pensioners of UPTC to the line Ministry of Information Communication Technology and National Guidance (MoICT&NG) to facilitate the payment of the pensioners effective FY 2020/2021 in accordance with the decentralisation policy. I noted however that, the decision to streamline pension payments has created uncertainty on the continuity of UCECPSs. \uf0b7 During the year under review, the scheme expected a total sum of UGX.331,340,796 from the Employer (UTL) as a contribution to the members. However, only UGX.310,962,857 was remitted relating to arrears which in turn led to the monthly interest which accumulated to UGX.112,119,561. The total amounts due from the employers (UTL) had accumulated to UGX.4,171,050,819 as of 30th June 2021. \uf0b7 PAYE of UGX.44,867,514 withheld from employees as required during the year was never remitted to URA by the year end. I further noted that the accumulated PAYE arrears stood at UGX.241,677,000. \uf0b7 I noted that the board was not fully constituted as the Government (Founder) had only appointed one representative as of 30th June 2021", null], ["52.", "Uganda Institute of Communication Technology (UICT). Opinion Unqualified", "\uf0b7 Out of the approved budget for the financial year of UGX.11.4Bn, only UGX.6.1Bn was collected by the entity resulting into an under-collection of UGX.5.3Bn representing a performance level of 53.5%. As a result, I noted that of the 15 quantified activities worth UGX.3.95Bn assessed; no activities were fully implemented, while 15 activities representing 100% were partially implemented. Failure to fully implement planned activities negatively impacts service delivery. \uf0b7 I noted that the staff establishment showed that only thirty-seven (37) positions (38%) were filled out of the established ninety-seven (97) positions leaving sixty (60) positions vacant (62%). Most of the vacant positions were key positions that are required to achieve the mandate of the Institute. Failure to fill the staff establishment hampers service delivery and adversely affects the day-to-day running of the Institute. \uf0b7 The Institute was among the 11 entities selected for implementation of Electronic Government Procurement (EGP) system, and hence was required to conduct all its procurement process on the EGP system effective 1/July/2021. However, I noted that the Institute faced a number operational challenges that affected the timely implementation of planned procurements. These included; \u2022 The system was unable to update the procurement file directory where; procurement is retendered, where a requisition is rejected before final approval, where procurement is reinstated due to inadequate statement of requirements and where procurement is cancelled."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 477, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "460", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 477, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\u2022 The system network connectivity was noted to be unstable and this delayed implementation of various procurements, which greatly affected service delivery at the Institute. \uf0b7 I noted that several procurements to the tune of UGX.1.06Bn were not initiated as of 30th June 2022. As a result, implementation of critical institute programs was delayed.", null], ["53.", "Uganda Institute of Communication Technology (UICT). 2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX. 3.5 Bn, out of which UGX.2.38 Bn was availed, resulting in a shortfall of UGX.1.11 Bn, which is 31.7% of the budget. Revenue shortfalls affect the implementation of planned activities. \uf0b7 The Institute has total receivables of UGX.440,038,625 in the statement of financial position, which includes an amount of UGX.343,855,528 relating to student debtors. The student-related receivables grew by 11% from UGX.308,954,465 (2019/20) to UGX.343,855,528 (2020/2021). \uf0b7 The institute and staff who were in acting position for more than 6 months, contrary to Section 3.3.5.1 of the UICT Human Resource Manual 2018 that requires that acting appointments not to exceed six (6) months, save for special circumstances approved by the Governing Council. In addition, a review of the staff establishment showed 107 (61%) positions were filled, 68 (38.9%) positions vacant. Unfilled postilions negatively impact the Institute\u2019s capacity to have effective service delivery."], ["54.", "Uganda Post Limited Opinion Unqualified", "\uf0b7 Receivables were reported at UGX.8.71Bn by close of the financial year, contrary to paragraph 4.2.1 of Posta Uganda\u2019s debt management policy 2016, which stipulates that standard terms for sundry debtors are 30 days from the date of invoice. Accumulation of receivables denies the company the cash flows which are vital for service delivery. \uf0b7 The financial statements revealed that UPL\u2019s payables increased by UGX.1.9Bn from UGX.14.79Bn as at 30th June 2021 to UGX.16.69Bn in financial year 30th June 2022. Accumulation of payables creates a risk of litigation that may lead to payment of penalties and fines for delayed settlement to possible aggrieved parties in future. \uf0b7 A review of UPL\u2019s staff list as at 30th June 2022 and the approved Organisation Structure revealed that out of the staff establishment of 247, only 172 positions were filled, leading to a staffing gap of 75 (30.4%). Inadequacy in staffing leads to inability to fully carry out the mandate hence negatively negatively impacting on staff performance, service delivery and attainmant of company objectives. \uf0b7 The following aspects were noted in regard to management land by UPL; \uf0b7 The Company did not renew leases for three (3) pieces of land. The entity has taken an average of 14 years from the time of expiry of the lease term without having them renewed. This exposes such land to a risk of loss. \uf0b7 I noted that 10 pieces of land did not have their sizes recorded in the land register either in acres or hectares as required. I also noted that 8 pieces of land did not have a value attached to them in form of cost of valuation amount. \uf0b7 I noted that 1 piece of land measuring approximately 0.464 hectares (5.8%) valued at UGX.1.147Bn was not being utilized by the entity."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 478, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\u2022 The system network connectivity was noted to be unstable and this delayed implementation of various procurements, which greatly affected service delivery at the Institute. \uf0b7 I noted that several procurements to the tune of UGX.1.06Bn were not initiated as of 30th June 2022. As a result, implementation of critical institute programs was delayed.", null], ["53.", "Uganda Institute of Communication Technology (UICT). 2020/21 Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX. 3.5 Bn, out of which UGX.2.38 Bn was availed, resulting in a shortfall of UGX.1.11 Bn, which is 31.7% of the budget. Revenue shortfalls affect the implementation of planned activities. \uf0b7 The Institute has total receivables of UGX.440,038,625 in the statement of financial position, which includes an amount of UGX.343,855,528 relating to student debtors. The student-related receivables grew by 11% from UGX.308,954,465 (2019/20) to UGX.343,855,528 (2020/2021). \uf0b7 The institute and staff who were in acting position for more than 6 months, contrary to Section 3.3.5.1 of the UICT Human Resource Manual 2018 that requires that acting appointments not to exceed six (6) months, save for special circumstances approved by the Governing Council. In addition, a review of the staff establishment showed 107 (61%) positions were filled, 68 (38.9%) positions vacant. Unfilled postilions negatively impact the Institute\u2019s capacity to have effective service delivery."], ["54.", "Uganda Post Limited Opinion Unqualified", "\uf0b7 Receivables were reported at UGX.8.71Bn by close of the financial year, contrary to paragraph 4.2.1 of Posta Uganda\u2019s debt management policy 2016, which stipulates that standard terms for sundry debtors are 30 days from the date of invoice. Accumulation of receivables denies the company the cash flows which are vital for service delivery. \uf0b7 The financial statements revealed that UPL\u2019s payables increased by UGX.1.9Bn from UGX.14.79Bn as at 30th June 2021 to UGX.16.69Bn in financial year 30th June 2022. Accumulation of payables creates a risk of litigation that may lead to payment of penalties and fines for delayed settlement to possible aggrieved parties in future. \uf0b7 A review of UPL\u2019s staff list as at 30th June 2022 and the approved Organisation Structure revealed that out of the staff establishment of 247, only 172 positions were filled, leading to a staffing gap of 75 (30.4%). Inadequacy in staffing leads to inability to fully carry out the mandate hence negatively negatively impacting on staff performance, service delivery and attainmant of company objectives. \uf0b7 The following aspects were noted in regard to management land by UPL; \uf0b7 The Company did not renew leases for three (3) pieces of land. The entity has taken an average of 14 years from the time of expiry of the lease term without having them renewed. This exposes such land to a risk of loss. \uf0b7 I noted that 10 pieces of land did not have their sizes recorded in the land register either in acres or hectares as required. I also noted that 8 pieces of land did not have a value attached to them in form of cost of valuation amount. \uf0b7 I noted that 1 piece of land measuring approximately 0.464 hectares (5.8%) valued at UGX.1.147Bn was not being utilized by the entity."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 478, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "461", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 478, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that 1 piece of land measuring 0.612 hectares (7.5 %) valued at UGX 0.465Bn out of the 8.06798 hectares of land owned by the entity had encumbrances in the form of court injunctions. \uf0b7 It was observed that Uganda Post was paid UGX.2.81Bn as compensation for the land and building. However, I did not obtain the details of the application of these monies after the asset was sold off. \uf0b7 \uf0b7 There was no revaluation carried out over the past eight years. Non-asset revaluation implies the carrying amounts of the assets in the financial statements may be misstated. \uf0b7 \uf0b7", null], ["55.", "Uganda Communications Commission. Opinion Unqualified", "\uf0b7 Out of the total funds available of 200.537Bn, only UGX. 147.082Bn was spent by the entity resulting in an unspent balance of UGX. 53.455Bn representing an absorption level of 73.33%. Un utilised funds imply that some planned activities may not have been implemented, leading to delayed service delivery. \uf0b7 The Commission irregularly paid UGX.228Mn for extra civil works on the installation of Lifts at Communications House. The additional works were not part of the original contract and were not approved by the Commission\u2019s Contract Committee, contrary to the procurement regulations. \uf0b7 The Commission did not charge 2% Gross Annual Revenue for Registered Television Stations and FM Radio stations as required by the UCC New License framework on fees and fines under General Notice No. 977 of 2017. This deprives the Commission of revenue. \uf0b7 The Commission does not have procedures on management of confiscated equipment. This may lead to misuse of the confiscated equipment and may deepen disputes and cause financial losses to Government. \uf0b7 The Commission has delayed completion of the National E-commerce Platform aimed at supporting SMEs in the informal sectors of the Agriculture, Retail and Services industry in Uganda, in order to promote access to online sales, overcome challenges in delivering to too hard-to-reach communities and to spur economic growth. As a result, the informal sector is losing out on the benefits of E-commerce. \uf0b7 Eight (8) IT systems/equipment procured at UGX.9.8Bn were not cleared by NITA-U contrary to current guidelines. Besides, six (6) IT systems developed in-house were not being optimally utilized by the entity, while three (3) systems were not integrated or not automatically sharing information with other systems. Such weaknesses reduce the expected efficiencies ICT is supposed to bring in the business processes of the Commission."], ["56.", "Uganda Communications Universal Service Access Fund (UCUSAF) \u2013 UCC Opinion Unqualified", "\uf0b7 The Uganda Communications (Universal Service and Access Fund) Regulations, 2019 do not provide the sharing ratio and/or details against which the sharing of Fund revenue should be based. During the year under review, the Commission budgeted to transfer UGX.6.5Bn to MoICT&NG for its share from the information and communication"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 479, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that 1 piece of land measuring 0.612 hectares (7.5 %) valued at UGX 0.465Bn out of the 8.06798 hectares of land owned by the entity had encumbrances in the form of court injunctions. \uf0b7 It was observed that Uganda Post was paid UGX.2.81Bn as compensation for the land and building. However, I did not obtain the details of the application of these monies after the asset was sold off. \uf0b7 \uf0b7 There was no revaluation carried out over the past eight years. Non-asset revaluation implies the carrying amounts of the assets in the financial statements may be misstated. \uf0b7 \uf0b7", null], ["55.", "Uganda Communications Commission. Opinion Unqualified", "\uf0b7 Out of the total funds available of 200.537Bn, only UGX. 147.082Bn was spent by the entity resulting in an unspent balance of UGX. 53.455Bn representing an absorption level of 73.33%. Un utilised funds imply that some planned activities may not have been implemented, leading to delayed service delivery. \uf0b7 The Commission irregularly paid UGX.228Mn for extra civil works on the installation of Lifts at Communications House. The additional works were not part of the original contract and were not approved by the Commission\u2019s Contract Committee, contrary to the procurement regulations. \uf0b7 The Commission did not charge 2% Gross Annual Revenue for Registered Television Stations and FM Radio stations as required by the UCC New License framework on fees and fines under General Notice No. 977 of 2017. This deprives the Commission of revenue. \uf0b7 The Commission does not have procedures on management of confiscated equipment. This may lead to misuse of the confiscated equipment and may deepen disputes and cause financial losses to Government. \uf0b7 The Commission has delayed completion of the National E-commerce Platform aimed at supporting SMEs in the informal sectors of the Agriculture, Retail and Services industry in Uganda, in order to promote access to online sales, overcome challenges in delivering to too hard-to-reach communities and to spur economic growth. As a result, the informal sector is losing out on the benefits of E-commerce. \uf0b7 Eight (8) IT systems/equipment procured at UGX.9.8Bn were not cleared by NITA-U contrary to current guidelines. Besides, six (6) IT systems developed in-house were not being optimally utilized by the entity, while three (3) systems were not integrated or not automatically sharing information with other systems. Such weaknesses reduce the expected efficiencies ICT is supposed to bring in the business processes of the Commission."], ["56.", "Uganda Communications Universal Service Access Fund (UCUSAF) \u2013 UCC Opinion Unqualified", "\uf0b7 The Uganda Communications (Universal Service and Access Fund) Regulations, 2019 do not provide the sharing ratio and/or details against which the sharing of Fund revenue should be based. During the year under review, the Commission budgeted to transfer UGX.6.5Bn to MoICT&NG for its share from the information and communication"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 479, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "462", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 479, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "technology development fund, but the basis for arriving at this figure could not be supported. The lack of these ratios creates uncertainty in funding and may lead to inter-institutional funding conflicts.", null], ["57.", "Regional Communications Infrastructure Program, Phase 5 \u2013 Uganda Project, IDA LOAN NO.5635-UG Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.58.41Bn, only UGX.53.75Bn was spent by the entity resulting into unutilized funds of UGX.4.655Bn representing an absorption level of 92.02%. I noted that of the 19 outputs that I sampled, 12 outputs with 14 activities were fully implemented, 15 quantified activities of the 5 outputs were not implemented. 2 outputs could not be assessed due to lack of performance targets and indicators. Failure to fully implement all planned outputs negatively impacts service delivery. \uf0b7 The Project remained with outstanding payables totalling to UGX.5.08Bn by the end of year, which were as a result of completion works for the last mile project whose payments were not made to the contractors. World Bank/IDA cautioned and notified NITAU and MoFPED that it would not pay or take on any project liabilities after 31st December 2022. This implies that Government may have to bear the burden of paying the respective suppliers. \uf0b7 A total of USD.249,500 was spent without obtaining a no objection from the World Bank in accordance with the funding guidelines. This caused the PS/ST to instruct the Accounting Officer of NITAU to refund the money to abate the risk of affecting funding of other ongoing World Bank Projects. \uf0b7 The Project failed to upgrade the service desk due to the limited time to procure and implement the works before project closure in December 2022. Consequently, a total of USD.664,160.64 was reallocated from the IT service desk budget to upgrade the Data centre."], ["58.", "National Information Technology Authority \u2013 Uganda (NITA-U) Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.30.24Bn, only UGX.28.678Bn was spent by the entity resulting in unutilized funds of UGX.1.559Bn representing an absorption level of 94.84%. As a result, I noted that some of the planned activities for the year were not implemented, which negatively impacts on service delivery. \uf0b7 The Authority accumulated receivables and payables to a tune of UGX.28.5Bn and UGX.21.85Bn respectively. The accumulation of receivables was a result of non-consolidation of MDA and LG IT budgets with NITA-U while the payables was a result of the budget cuts on the IT consolidated Budget of MDAs and LGs. \uf0b7 The Authority did not have a fully constituted Board which may lead to NITA failing to have effective oversight functions appropriately undertaken. \uf0b7 I noted a delay in reduction of the cost of internet to USD.20 per MBPS in order to promote connectivity in provision of Government services in the country. Failure to reduce the internet cost will deny service delivery such as affordable communication and electronic learning in both public and private institutions country wide. \uf0b7 The Authority was registering professionals and the training institutions without a prescribed standards or regulations. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017, 13 of the applicants were certified and only 2 Individual Service Providers have updated certificates while the 11 are expired."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 480, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "technology development fund, but the basis for arriving at this figure could not be supported. The lack of these ratios creates uncertainty in funding and may lead to inter-institutional funding conflicts.", null], ["57.", "Regional Communications Infrastructure Program, Phase 5 \u2013 Uganda Project, IDA LOAN NO.5635-UG Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.58.41Bn, only UGX.53.75Bn was spent by the entity resulting into unutilized funds of UGX.4.655Bn representing an absorption level of 92.02%. I noted that of the 19 outputs that I sampled, 12 outputs with 14 activities were fully implemented, 15 quantified activities of the 5 outputs were not implemented. 2 outputs could not be assessed due to lack of performance targets and indicators. Failure to fully implement all planned outputs negatively impacts service delivery. \uf0b7 The Project remained with outstanding payables totalling to UGX.5.08Bn by the end of year, which were as a result of completion works for the last mile project whose payments were not made to the contractors. World Bank/IDA cautioned and notified NITAU and MoFPED that it would not pay or take on any project liabilities after 31st December 2022. This implies that Government may have to bear the burden of paying the respective suppliers. \uf0b7 A total of USD.249,500 was spent without obtaining a no objection from the World Bank in accordance with the funding guidelines. This caused the PS/ST to instruct the Accounting Officer of NITAU to refund the money to abate the risk of affecting funding of other ongoing World Bank Projects. \uf0b7 The Project failed to upgrade the service desk due to the limited time to procure and implement the works before project closure in December 2022. Consequently, a total of USD.664,160.64 was reallocated from the IT service desk budget to upgrade the Data centre."], ["58.", "National Information Technology Authority \u2013 Uganda (NITA-U) Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.30.24Bn, only UGX.28.678Bn was spent by the entity resulting in unutilized funds of UGX.1.559Bn representing an absorption level of 94.84%. As a result, I noted that some of the planned activities for the year were not implemented, which negatively impacts on service delivery. \uf0b7 The Authority accumulated receivables and payables to a tune of UGX.28.5Bn and UGX.21.85Bn respectively. The accumulation of receivables was a result of non-consolidation of MDA and LG IT budgets with NITA-U while the payables was a result of the budget cuts on the IT consolidated Budget of MDAs and LGs. \uf0b7 The Authority did not have a fully constituted Board which may lead to NITA failing to have effective oversight functions appropriately undertaken. \uf0b7 I noted a delay in reduction of the cost of internet to USD.20 per MBPS in order to promote connectivity in provision of Government services in the country. Failure to reduce the internet cost will deny service delivery such as affordable communication and electronic learning in both public and private institutions country wide. \uf0b7 The Authority was registering professionals and the training institutions without a prescribed standards or regulations. Over 62 applicants for individual Service Provider and IT institutions applications were received since 2017, 13 of the applicants were certified and only 2 Individual Service Providers have updated certificates while the 11 are expired."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 480, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "463", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 480, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["59.", "Uganda Broadcasting Corporation (UBC). Opinion Unqualified", "\uf0b7 The Corporations Trade and other Payables increased to UGX.84Bn from UGX.75.119 (i.e. an increase of \u2026%). Further analysis on trade and other payables revealed that some payables had remained outstanding for more than eight years old without any movements. The increased payables expose the Corporation to a risk of costly litigation as well as penalties and fines from statutory bodies. \uf0b7 The Corporation has contingent liabilities outstanding as of 30th June 2022 of UGX.6.252Bn. This figure significantly increased by 300% from UGX.1.827Bn as at 30th June 2021. This figure will worsen the liability position if it materialises. \uf0b7 The Corporations\u2019 strategic plan running for the period 2017-2022 had expired and Management was in process of designing a new one aligned to NDPIII. It implies the organisastion is being managed without a strategic direction. \uf0b7 The Corporation has an approved staff establishment for 353 positions of which 99 (28%) positions remained vacant due to indequate wage. This undermines service delivery. \uf0b7 The Corporation does not have Land titles for 36 pieces of land it currently owns. Further, the Corporation owns 80 acres of land as per Vesting Order at Bobi-Gulu and the land is not being utilized and hosts equipment that is not on air. Lack of Land titles may result in encroachment, disputes and even loss of public land. \uf0b7 The Corporation has land titles for 19 pieces of land which were leased out, however there were no lease agreements for 10 of these pieces of land. In addition, out of 19 pieces of land leased out, 6 pieces had expired leases. This exposes such land to a risk of loss. \uf0b7 I reviewed Uganda Broad Casting Corporation IT systems and noted the following; o The systems were not intergrated, o no systems maintenance strategy and policy was in place, o SONAPS system used for studios production chain for ingesting media from various sources onto UBC computing storage, editing content, archiving and storage, playout, scheduling of adverts and announcements, and monitoring became unusable after 3 years in use. o The entity did not have an approved IT staff structure in place despite ICT prioritization in NDP III. o There was no approved IT risk management framework/policy at the entity, and risk register. \uf0b7 There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["60.", "Uganda Post Limited. Opinion Unqualified", "\uf0b7 Receivables were reported at UGX.8.71Bn by close of the financial year, contrary to paragraph 4.2.1 of Posta Uganda\u2019s debt management policy 2016, which stipulates that standard terms for sundry debtors are 30 days from the date of invoice. Accumulation of receivables denies the company the cash flows which are vital for service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 481, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["59.", "Uganda Broadcasting Corporation (UBC). Opinion Unqualified", "\uf0b7 The Corporations Trade and other Payables increased to UGX.84Bn from UGX.75.119 (i.e. an increase of \u2026%). Further analysis on trade and other payables revealed that some payables had remained outstanding for more than eight years old without any movements. The increased payables expose the Corporation to a risk of costly litigation as well as penalties and fines from statutory bodies. \uf0b7 The Corporation has contingent liabilities outstanding as of 30th June 2022 of UGX.6.252Bn. This figure significantly increased by 300% from UGX.1.827Bn as at 30th June 2021. This figure will worsen the liability position if it materialises. \uf0b7 The Corporations\u2019 strategic plan running for the period 2017-2022 had expired and Management was in process of designing a new one aligned to NDPIII. It implies the organisastion is being managed without a strategic direction. \uf0b7 The Corporation has an approved staff establishment for 353 positions of which 99 (28%) positions remained vacant due to indequate wage. This undermines service delivery. \uf0b7 The Corporation does not have Land titles for 36 pieces of land it currently owns. Further, the Corporation owns 80 acres of land as per Vesting Order at Bobi-Gulu and the land is not being utilized and hosts equipment that is not on air. Lack of Land titles may result in encroachment, disputes and even loss of public land. \uf0b7 The Corporation has land titles for 19 pieces of land which were leased out, however there were no lease agreements for 10 of these pieces of land. In addition, out of 19 pieces of land leased out, 6 pieces had expired leases. This exposes such land to a risk of loss. \uf0b7 I reviewed Uganda Broad Casting Corporation IT systems and noted the following; o The systems were not intergrated, o no systems maintenance strategy and policy was in place, o SONAPS system used for studios production chain for ingesting media from various sources onto UBC computing storage, editing content, archiving and storage, playout, scheduling of adverts and announcements, and monitoring became unusable after 3 years in use. o The entity did not have an approved IT staff structure in place despite ICT prioritization in NDP III. o There was no approved IT risk management framework/policy at the entity, and risk register. \uf0b7 There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014."], ["60.", "Uganda Post Limited. Opinion Unqualified", "\uf0b7 Receivables were reported at UGX.8.71Bn by close of the financial year, contrary to paragraph 4.2.1 of Posta Uganda\u2019s debt management policy 2016, which stipulates that standard terms for sundry debtors are 30 days from the date of invoice. Accumulation of receivables denies the company the cash flows which are vital for service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 481, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "464", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 481, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 The financial statements revealed that UPL\u2019s payables increased by **UGX.1.9Bn** from **UGX.14.79Bn** as at 30th June 2021 to **UGX.16.69Bn** in financial year 30th June 2022. Accumulation of payables creates a risk of litigation that may lead to payment of penalties and fines for delayed settlement to possible aggrieved parties in future. \uf0b7 A review of UPL\u2019s staff list as at 30th June 2022 and the approved Organisation Structure revealed that out of the staff establishment of 247, only 172 positions were filled, leading to a staffing gap of 75 (30.4%). Inadequacy in staffing leads to inability to fully carry out the mandate hence negatively negatively impacting on staff performance, service delivery and attainmant of company objectives. \uf0b7 The following aspects were noted in regard to management land by UPL; o The Company did not renew leases for three (3) pieces of land. The entity has taken an average of 14 years from the time of expiry of the lease term without having them renewed. This exposes such land to a risk of loss. o I noted that 10 pieces of land did not have their sizes recorded in the land register either in acres or hectares as required. I also noted that 8 pieces of land did not have a value attached to them in form of cost of valuation amount. o I noted that 1 piece of land measuring approximately 0.464 hectares (5.8%) valued at UGX.1.147Bn was not being utilized by the entity. o I noted that 1 piece of land measuring 0.612 hectares (7.5 %) valued at UGX 0.465Bn out of the 8.06798 hectares of land owned by the entity had encumbrances in the form of court injunctions. o It was observed that Uganda Post was paid UGX.2.81Bn as compensation for the land and building. However, I did not obtain the details of the application of these monies after the asset was sold off. o There was no revaluation carried out over the past eight years. Non-asset revaluation implies the carrying amounts of the assets in the financial statements may be misstated."], ["", "TRADE SECTOR", ""], ["1.", "Soroti Fruit Factory 2021/22 Opinion Unqualified", "\uf0b7 The Company had an approved revenue budget of UGX.17.9Bn, for the year under review, out of which UGX.9.5Bn (comprising of UGX.1.27Bn sales revenue, UGX.0.014Bn other income and UGX.8.252Bn capitalized grants from UDC) was realized, leaving UGX.8.4Bn unrealized. Revenue shortfalls impact negatively on the company\u2019s capacity to implement planned activities. \uf0b7 A review of the financial statements revealed an operating loss margin of UGX.5.496Bn resulting from low sales of UGX.1.285Bn during the year against the expenses of UGX.6.781Bn (comprised of UGX.1.263Bn cost of sales and UGX.5.518Bn operating expenses). This implies that the company has continued to make losses. \uf0b7 I inspected the inventory stores at the facility and established huge volumes of orange concentrate in the cold room stores. The factory did not have a recognizable packaging line for ready-to-drink juices in PET bottles leading to choking in the Cooling Rooms. The inability to transform Concentrate into marketable juice because of lack of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 482, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "", "\uf0b7 The financial statements revealed that UPL\u2019s payables increased by **UGX.1.9Bn** from **UGX.14.79Bn** as at 30th June 2021 to **UGX.16.69Bn** in financial year 30th June 2022. Accumulation of payables creates a risk of litigation that may lead to payment of penalties and fines for delayed settlement to possible aggrieved parties in future. \uf0b7 A review of UPL\u2019s staff list as at 30th June 2022 and the approved Organisation Structure revealed that out of the staff establishment of 247, only 172 positions were filled, leading to a staffing gap of 75 (30.4%). Inadequacy in staffing leads to inability to fully carry out the mandate hence negatively negatively impacting on staff performance, service delivery and attainmant of company objectives. \uf0b7 The following aspects were noted in regard to management land by UPL; o The Company did not renew leases for three (3) pieces of land. The entity has taken an average of 14 years from the time of expiry of the lease term without having them renewed. This exposes such land to a risk of loss. o I noted that 10 pieces of land did not have their sizes recorded in the land register either in acres or hectares as required. I also noted that 8 pieces of land did not have a value attached to them in form of cost of valuation amount. o I noted that 1 piece of land measuring approximately 0.464 hectares (5.8%) valued at UGX.1.147Bn was not being utilized by the entity. o I noted that 1 piece of land measuring 0.612 hectares (7.5 %) valued at UGX 0.465Bn out of the 8.06798 hectares of land owned by the entity had encumbrances in the form of court injunctions. o It was observed that Uganda Post was paid UGX.2.81Bn as compensation for the land and building. However, I did not obtain the details of the application of these monies after the asset was sold off. o There was no revaluation carried out over the past eight years. Non-asset revaluation implies the carrying amounts of the assets in the financial statements may be misstated."], ["", "TRADE SECTOR", ""], ["1.", "Soroti Fruit Factory 2021/22 Opinion Unqualified", "\uf0b7 The Company had an approved revenue budget of UGX.17.9Bn, for the year under review, out of which UGX.9.5Bn (comprising of UGX.1.27Bn sales revenue, UGX.0.014Bn other income and UGX.8.252Bn capitalized grants from UDC) was realized, leaving UGX.8.4Bn unrealized. Revenue shortfalls impact negatively on the company\u2019s capacity to implement planned activities. \uf0b7 A review of the financial statements revealed an operating loss margin of UGX.5.496Bn resulting from low sales of UGX.1.285Bn during the year against the expenses of UGX.6.781Bn (comprised of UGX.1.263Bn cost of sales and UGX.5.518Bn operating expenses). This implies that the company has continued to make losses. \uf0b7 I inspected the inventory stores at the facility and established huge volumes of orange concentrate in the cold room stores. The factory did not have a recognizable packaging line for ready-to-drink juices in PET bottles leading to choking in the Cooling Rooms. The inability to transform Concentrate into marketable juice because of lack of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 482, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "465", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 482, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "a commercial packaging line for Ready to Drink Juice, has meant that the company keeps huge volumes of Concentrate which are kept in cold rooms, thus increasing costs of production and inadequate products in the market. \uf0b7 Of the 71 approved regular positions, only 31 were filled leaving 40(56.3%) vacant. By the time of audit, the entity had lost 4 members of senior management namely the Chief Executive Officer, the Assistant Manager of Technical Services and the Assistant Manager of production. Staffing gaps negatively impact on the company\u2019s capacity to do business.", null], ["2.", "Soroti Fruit Factory 2020/21 Opinion Unqualified", "\uf0b7 A review of sales, costs and production documents coupled with physical inspections revealed that the factory is loss making as the sales figure was only UGX.818m compared to the cost of sales of UGX.2.1Bn. This indicates that the profitability of the product is very low. In the year under review the company made a loss of UGX.6.833Bn. \uf0b7 I noted that the factory still had, in store, concentrate and pulp that had been produced close to two years ago and indication of limited market for the juice produced"], ["3.", "Nile Hotel International Ltd ( NHIL ) Opinion Unqualified", "\uf0b7 The entity did not have a strategic plan that is aligned to the NDP III in terms of time scope. Further noted was that the entity\u2019s strategic plan is not aligned to that of UDC as their parent shareholder. This creates a risk of non- alignment of the entity\u2019s strategic objectives to the national priorities as envisaged in the Vision 2040 and the NDP III. \uf0b7 A review of the Company\u2019s Board Charter reeled the following short comings; o The charter did not specify which committees are to be put in place as per Section 2.4 in addition to Section 7.1 which further mentions permanent and adhoc committees. o No general rules and procedures on members\u2019 conduct and vacation of office were included. o The charter was not signed/approved by the Board or its representation through a resolution. \uf0b7 Absence of an up-to-date Board charter may reduce the powers of the Board and hinder good governance of the company. \uf0b7 The Board members continued to be involved in the day to day management/activities of the Company including approval of accounting transactions. This practice contradicts with good corporate governance, which encourages separation of roles between the Management and the Board."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 483, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "a commercial packaging line for Ready to Drink Juice, has meant that the company keeps huge volumes of Concentrate which are kept in cold rooms, thus increasing costs of production and inadequate products in the market. \uf0b7 Of the 71 approved regular positions, only 31 were filled leaving 40(56.3%) vacant. By the time of audit, the entity had lost 4 members of senior management namely the Chief Executive Officer, the Assistant Manager of Technical Services and the Assistant Manager of production. Staffing gaps negatively impact on the company\u2019s capacity to do business.", null], ["2.", "Soroti Fruit Factory 2020/21 Opinion Unqualified", "\uf0b7 A review of sales, costs and production documents coupled with physical inspections revealed that the factory is loss making as the sales figure was only UGX.818m compared to the cost of sales of UGX.2.1Bn. This indicates that the profitability of the product is very low. In the year under review the company made a loss of UGX.6.833Bn. \uf0b7 I noted that the factory still had, in store, concentrate and pulp that had been produced close to two years ago and indication of limited market for the juice produced"], ["3.", "Nile Hotel International Ltd ( NHIL ) Opinion Unqualified", "\uf0b7 The entity did not have a strategic plan that is aligned to the NDP III in terms of time scope. Further noted was that the entity\u2019s strategic plan is not aligned to that of UDC as their parent shareholder. This creates a risk of non- alignment of the entity\u2019s strategic objectives to the national priorities as envisaged in the Vision 2040 and the NDP III. \uf0b7 A review of the Company\u2019s Board Charter reeled the following short comings; o The charter did not specify which committees are to be put in place as per Section 2.4 in addition to Section 7.1 which further mentions permanent and adhoc committees. o No general rules and procedures on members\u2019 conduct and vacation of office were included. o The charter was not signed/approved by the Board or its representation through a resolution. \uf0b7 Absence of an up-to-date Board charter may reduce the powers of the Board and hinder good governance of the company. \uf0b7 The Board members continued to be involved in the day to day management/activities of the Company including approval of accounting transactions. This practice contradicts with good corporate governance, which encourages separation of roles between the Management and the Board."], ["4.", "Agricultural Credit Facility (ACF) Opinion Unqualiified", "\uf0b7 No significant findings."], ["5.", "Uganda Export Promotions Board", "\uf0b7 The Government has decided to merge the Uganda Export Promotion Board with the Ministry of Trade, Industry and Cooperatives due next financial year to reduce public expenditure to facilitate efficient and effective service"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 483, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "466", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 483, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "delivery. This situation indicates the existence of a material uncertainty that may cast significant doubt about the Board\u2019s ability to continue as a going concern. \uf0b7 UEPB budgeted to collect NTR of UGX.0.04Bn during the year under review. Out of this, only UGX.0.01Bn was collected, representing a performance of 25% of the target. The poor performance negatively affects the revenue collection efforts of the country. \uf0b7 The entity failed to implement a number of activities duing the year. These included; included media coverage (TV, Radio and social media, press releases and Expo Week Magazine) and purchase of furniture. This directly impacted service delivery. \uf0b7 The term of office for the previous board expired on 5th October 2019 and no replacement Board has been appointed to date. The lack of the Board impedes oversight and governance. \uf0b7 UEPB has not exercised its mandate of levying the 0.5% on designated imports as well as receipt of monies paid for goods or services provided by the Board, contrary to the Act leading to a loss of revenues and undermining the intention of the provisions."], ["6.", "Uganda Freezones Authority (UFZA) Opinion Unqualified", "\uf0b7 Out of the UGX.13.964Bn approved budget, only UGX.12.231Bn was warranted, resulting into a shortfall of UGX.1.732Bn which represented 14.16% of the budget. As a result, three (3) outputs were partially implemented, hence negatively affecting public service delivery. \uf0b7 The Authority did not have Land titles for four (4) pieces of land measuring 173.1 Acres in various parts of the country. This increases the risk of exposure to land grabbing and encroachment. \uf0b7 I noted that contrary to Section 76 of UFZA Act 2014, which requires the Authority, in each year, within two months after the end of the financial year, to submit to the Minister, a statement of its activities in the preceding financial year, indicating any particular problems experienced by the Authority in that year in carrying out its objects and functions and making recommendations for resolving those problems and containing such other information as the Minister may direct, at the time of the audit in October 2022, the Authority had not prepared the report to the Minister for the financial year 2021/2022. Failure to produce and submit the required reports implies that the Minister and eventually Parliament to whom the annual report should be submitted by the Minister, did not assess the Authority\u2019s performance."], ["7.", "Uganda Warehouse Receipt System Authority (UWRSA) Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.15,066,500,000 out of which UGX.13,374,785,874 was warranted, resulting into a deficit of UGX.1,691,714,126. The deficit represents 11% of the approved budget. Unreleased funds affect public service delivery. \uf0b7 Out of the total warrants of UGX.13,374,785,874 received during the financial year UGX.10,236,743,800 was spent by the entity resulting in an unspent balance of UGX.3,138,042,074 representing absorption level of 76.5 %. Unabsorbed funds negatively affected delivery of services to the beneficiaries."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 484, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "delivery. This situation indicates the existence of a material uncertainty that may cast significant doubt about the Board\u2019s ability to continue as a going concern. \uf0b7 UEPB budgeted to collect NTR of UGX.0.04Bn during the year under review. Out of this, only UGX.0.01Bn was collected, representing a performance of 25% of the target. The poor performance negatively affects the revenue collection efforts of the country. \uf0b7 The entity failed to implement a number of activities duing the year. These included; included media coverage (TV, Radio and social media, press releases and Expo Week Magazine) and purchase of furniture. This directly impacted service delivery. \uf0b7 The term of office for the previous board expired on 5th October 2019 and no replacement Board has been appointed to date. The lack of the Board impedes oversight and governance. \uf0b7 UEPB has not exercised its mandate of levying the 0.5% on designated imports as well as receipt of monies paid for goods or services provided by the Board, contrary to the Act leading to a loss of revenues and undermining the intention of the provisions."], ["6.", "Uganda Freezones Authority (UFZA) Opinion Unqualified", "\uf0b7 Out of the UGX.13.964Bn approved budget, only UGX.12.231Bn was warranted, resulting into a shortfall of UGX.1.732Bn which represented 14.16% of the budget. As a result, three (3) outputs were partially implemented, hence negatively affecting public service delivery. \uf0b7 The Authority did not have Land titles for four (4) pieces of land measuring 173.1 Acres in various parts of the country. This increases the risk of exposure to land grabbing and encroachment. \uf0b7 I noted that contrary to Section 76 of UFZA Act 2014, which requires the Authority, in each year, within two months after the end of the financial year, to submit to the Minister, a statement of its activities in the preceding financial year, indicating any particular problems experienced by the Authority in that year in carrying out its objects and functions and making recommendations for resolving those problems and containing such other information as the Minister may direct, at the time of the audit in October 2022, the Authority had not prepared the report to the Minister for the financial year 2021/2022. Failure to produce and submit the required reports implies that the Minister and eventually Parliament to whom the annual report should be submitted by the Minister, did not assess the Authority\u2019s performance."], ["7.", "Uganda Warehouse Receipt System Authority (UWRSA) Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.15,066,500,000 out of which UGX.13,374,785,874 was warranted, resulting into a deficit of UGX.1,691,714,126. The deficit represents 11% of the approved budget. Unreleased funds affect public service delivery. \uf0b7 Out of the total warrants of UGX.13,374,785,874 received during the financial year UGX.10,236,743,800 was spent by the entity resulting in an unspent balance of UGX.3,138,042,074 representing absorption level of 76.5 %. Unabsorbed funds negatively affected delivery of services to the beneficiaries."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 484, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "467", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 484, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The vote had accumulated domestic arrears of UGX.380, 245,920 relating to acquisition of IT system. Accumulation of domestic arrears indicates non-compliance to the commitment control system and stifles the private sector growth and may lead to unnecessary ligation costs. \uf0b7 I review the IT investment and not that; o The IT investment projects were behind schedule o Three systems with an acquisition cost of UGX.642,797,920 did not meet the user requirements and did not have any automated mechanisms to share information (integrated) which may lead to duplication of system and defeating rationalisation policy. o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014 which may lead to loss of data in case of disaster. o The entity was preparing financial statements off the system rendering the financial statements prone to errors.", null], ["8.", "Ministry of Trade, Industry and Cooperatives Opinion Unqualified", "\uf0b7 The Ministry charged wrong expenditure codes leading to mischarge of UGX.5.3Bn. I observed that, although the PS/ST authorized the change in the Ministry\u2019s workplan to enable the Accounting Officer to utilize the funds requested, for renovation of premises as opposed to rent, the ministry has not recorded the resulting prepayment, since the amount is question is to be recovered through rental deductions, following an MoU signed with Uganda Property Holdings Limited, who own the premises that were renovated. \uf0b7 Four (4) pieces of land measuring approximately 3.107 hectares (100%) costing UGX.0.822Bn were not recorded in the Ministry\u2019s land register. In addition, Property comprised in Plots 9, 11 and 13 Corporation rise - Bukoto Kampala, valued at UGX.1.935Bn (Land - UGX.1.77Bn and Developments UGX.159.8 Mn) had no land title and was not disclosed in the memorandum Statement. Failure to properly record all public land could cpmplicate proper follow up of such land. \uf0b7 Four (4) pieces of land measuring approximately 3.107 hectares held by the Ministry did not have Land titles, yet they were acquired over 16 years ago. This exposes such land to a risk of loss through encroachment and land grabbing. \uf0b7 Five (5) plots acquired by Government of Uganda to resettle the metal fabricators previously operating along Katwe road under their association Katwe Small Scale Industrial Development Association (KSIDA), measuring approximately 0.435 hectares (14%) and costing UGX.0.505Bn was irregularly transferred to KSIDA as the user under Uganda Land Commission instead of Ministry of Trade as the rightful user. \uf0b7 Land measuring 1.462 hectares (47%) acquired at UGX.0.217Bn out of the 3.107 hectares of land owned by the Ministry, had encumbrances in the form of court injunctions and encroachment as there was a legal challenge with a private company. \uf0b7 I observed that the Ministry disclosed domestic arrears as at 30th June 2022 of UGX.4.2Bn (2020/2021: UGX.16.4Bn). I noted that although the ministry settled a total of UGX.12.3Bn in lieu of subscription fees to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 485, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The vote had accumulated domestic arrears of UGX.380, 245,920 relating to acquisition of IT system. Accumulation of domestic arrears indicates non-compliance to the commitment control system and stifles the private sector growth and may lead to unnecessary ligation costs. \uf0b7 I review the IT investment and not that; o The IT investment projects were behind schedule o Three systems with an acquisition cost of UGX.642,797,920 did not meet the user requirements and did not have any automated mechanisms to share information (integrated) which may lead to duplication of system and defeating rationalisation policy. o There was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014 which may lead to loss of data in case of disaster. o The entity was preparing financial statements off the system rendering the financial statements prone to errors.", null], ["8.", "Ministry of Trade, Industry and Cooperatives Opinion Unqualified", "\uf0b7 The Ministry charged wrong expenditure codes leading to mischarge of UGX.5.3Bn. I observed that, although the PS/ST authorized the change in the Ministry\u2019s workplan to enable the Accounting Officer to utilize the funds requested, for renovation of premises as opposed to rent, the ministry has not recorded the resulting prepayment, since the amount is question is to be recovered through rental deductions, following an MoU signed with Uganda Property Holdings Limited, who own the premises that were renovated. \uf0b7 Four (4) pieces of land measuring approximately 3.107 hectares (100%) costing UGX.0.822Bn were not recorded in the Ministry\u2019s land register. In addition, Property comprised in Plots 9, 11 and 13 Corporation rise - Bukoto Kampala, valued at UGX.1.935Bn (Land - UGX.1.77Bn and Developments UGX.159.8 Mn) had no land title and was not disclosed in the memorandum Statement. Failure to properly record all public land could cpmplicate proper follow up of such land. \uf0b7 Four (4) pieces of land measuring approximately 3.107 hectares held by the Ministry did not have Land titles, yet they were acquired over 16 years ago. This exposes such land to a risk of loss through encroachment and land grabbing. \uf0b7 Five (5) plots acquired by Government of Uganda to resettle the metal fabricators previously operating along Katwe road under their association Katwe Small Scale Industrial Development Association (KSIDA), measuring approximately 0.435 hectares (14%) and costing UGX.0.505Bn was irregularly transferred to KSIDA as the user under Uganda Land Commission instead of Ministry of Trade as the rightful user. \uf0b7 Land measuring 1.462 hectares (47%) acquired at UGX.0.217Bn out of the 3.107 hectares of land owned by the Ministry, had encumbrances in the form of court injunctions and encroachment as there was a legal challenge with a private company. \uf0b7 I observed that the Ministry disclosed domestic arrears as at 30th June 2022 of UGX.4.2Bn (2020/2021: UGX.16.4Bn). I noted that although the ministry settled a total of UGX.12.3Bn in lieu of subscription fees to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 485, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "468", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 485, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "international organisations, the Ministry was not able to fully settle the opening domestic arrears due to insufficient budgetary provisions. This exposes government to a risk of litigation and possible unnecessary litigation costs. \uf0b7 A total of UGX.27.9Bn was paid to 13 Cooperative Societies, yet these were not in the original Ministry\u2019s work plan. This creates unfairness and lack of transparency in the settlement of the outstanding compensation funds. \uf0b7 War claims compensation of UGX.29.09Bn was made to third parties but not directly to the beneficiary Cooperative societies for onward remittance to beneficiary Cooperative members. I found the practice of payment through third parties both inconveniencing and exposing government to a risk of loss of public funds to non-bonafide members, given the lack of participation of members of the cooperative societies.", null], ["9.", "Uganda National Bureau of Standards. Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.65.04Bn out of which UGX.64.08Bn was warranted, resulting into a shortfall of UGX.0.96Bn, representing 1.4% of the approved budget. Under release of funds undermines service delivery since not all the planned outputs could be produced, given the available funds. \uf0b7 The Digital Conformity Stamps had not yet been implemented by the entity despite the service provider\u2019s readiness. As a result, UGX.19.88 Bn was not remitted by the service provider to UNBS since it is dependent on UNBS\u2019s implementation of Digital Conformity Stamps. \uf0b7 The Bureau had a staff presence at only 27 out of the 170 border entry points. There is a risk that sub-standard goods are entering the Ugandan market through border points where the Bureau staffs are not present. \uf0b7 The entity had accrued pension and gratuity of UGX.1.29Bn contrary to regulations. Non-payment of pension leads to the accumulation of arrears and affects the livelihood of the pensioners. \uf0b7 There was no particular budget line for destroying substandard commodities that come into the country and those seized from market surveillance activities. As a result, warehouses in the Bureau were filled with substandard products that were not yet destroyed. \uf0b7 Procurements amounting to UGX.1.32Bn that were initiated during the financial year had not been completed by the close of the financial year. This leads to delays in service delivery."], ["10.", "Uganda Development Corporation (UDC). Opinion Unqualified", "\uf0b7 Out of the UGX.243.62Bn total funds available for spending, only UGX.33.14 (13%) was spent by the Corporation leaving a balance of UGX.210.48Bn representing 87% under absorption. The low absorption was attributed to the supplementary funding that was approved during the financial year and only availed towards year-end. Delayed receipt and utilization resulted into delays in service delivery. \uf0b7 I noted that there is slow progress on the takeover of Government interests as listed in Schedule 2 of the UDC Act 2016, which identified seven Government undertakings that were to be taken over. I noted that only two companies (i.e. Phoenix Logistics and Tri-Star Apparels Ltd) had been transferred to UDC. The remaining five, namely; Amber House Limited, Embassy House, Development House, Munyonyo Commonwealth Resort and Nile Hotel International Limited were still outstanding. Delays undermine the implementation of the UDC Act 2016 and undermine the public policy of streamlining the management of these corporations"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 486, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "international organisations, the Ministry was not able to fully settle the opening domestic arrears due to insufficient budgetary provisions. This exposes government to a risk of litigation and possible unnecessary litigation costs. \uf0b7 A total of UGX.27.9Bn was paid to 13 Cooperative Societies, yet these were not in the original Ministry\u2019s work plan. This creates unfairness and lack of transparency in the settlement of the outstanding compensation funds. \uf0b7 War claims compensation of UGX.29.09Bn was made to third parties but not directly to the beneficiary Cooperative societies for onward remittance to beneficiary Cooperative members. I found the practice of payment through third parties both inconveniencing and exposing government to a risk of loss of public funds to non-bonafide members, given the lack of participation of members of the cooperative societies.", null], ["9.", "Uganda National Bureau of Standards. Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.65.04Bn out of which UGX.64.08Bn was warranted, resulting into a shortfall of UGX.0.96Bn, representing 1.4% of the approved budget. Under release of funds undermines service delivery since not all the planned outputs could be produced, given the available funds. \uf0b7 The Digital Conformity Stamps had not yet been implemented by the entity despite the service provider\u2019s readiness. As a result, UGX.19.88 Bn was not remitted by the service provider to UNBS since it is dependent on UNBS\u2019s implementation of Digital Conformity Stamps. \uf0b7 The Bureau had a staff presence at only 27 out of the 170 border entry points. There is a risk that sub-standard goods are entering the Ugandan market through border points where the Bureau staffs are not present. \uf0b7 The entity had accrued pension and gratuity of UGX.1.29Bn contrary to regulations. Non-payment of pension leads to the accumulation of arrears and affects the livelihood of the pensioners. \uf0b7 There was no particular budget line for destroying substandard commodities that come into the country and those seized from market surveillance activities. As a result, warehouses in the Bureau were filled with substandard products that were not yet destroyed. \uf0b7 Procurements amounting to UGX.1.32Bn that were initiated during the financial year had not been completed by the close of the financial year. This leads to delays in service delivery."], ["10.", "Uganda Development Corporation (UDC). Opinion Unqualified", "\uf0b7 Out of the UGX.243.62Bn total funds available for spending, only UGX.33.14 (13%) was spent by the Corporation leaving a balance of UGX.210.48Bn representing 87% under absorption. The low absorption was attributed to the supplementary funding that was approved during the financial year and only availed towards year-end. Delayed receipt and utilization resulted into delays in service delivery. \uf0b7 I noted that there is slow progress on the takeover of Government interests as listed in Schedule 2 of the UDC Act 2016, which identified seven Government undertakings that were to be taken over. I noted that only two companies (i.e. Phoenix Logistics and Tri-Star Apparels Ltd) had been transferred to UDC. The remaining five, namely; Amber House Limited, Embassy House, Development House, Munyonyo Commonwealth Resort and Nile Hotel International Limited were still outstanding. Delays undermine the implementation of the UDC Act 2016 and undermine the public policy of streamlining the management of these corporations"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 486, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "469", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 486, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Corporation has been holding 2 pieces of land measuring approximately 6.932 hectares without land titles for a long time without justification, exposing the corporation to the risk of loss of land thru land grabbing and encroachment. \uf0b7 Uganda Development Corporation (UDC) entered into a number of contracts worth UGX.2.7Bn with various suppliers without conducting market price assessments. This was contrary to the procurement law and exposed the entity to a risk of obtaining services at uncompetitive prices. \uf0b7 Out of the 70 established posts in the UDC structure, only 49 are filled (70% staffing level) and 21 positions were vacant representing 30%. I further noted that among the vacant positions were significant/priority positions such as the Director of Internal Audit, Manager Investment (mining and manufacturing), and Manager Investments Appraisal among others. Inadequate staffing levels affect the level and quality of service delivery by the Corporation and may compromise the principle of segregation of duties.", null], ["11.", "Great Lakes Trade Facilitation Project Opinion Unqualified", "\uf0b7 No reportable findings"], ["12.", "Uganda Investment Authority. Opinion Unqualified", "\uf0b7 The entity did not budget for NTR during the year under review as reflected in the statements of appropriation, although UGX.0.435Bn was collected. Failure to budget for NTR implies that there was no target upon which the Authority\u2019s performance could be evaluated. \uf0b7 Out of the total warrants received of UGX.28.3Bn during the financial year, the entity submitted invoices totalling UGX.25.36Bn resulting in un-utilized warrants of UGX.2.94Bn representing an absorption level of 90%, consequently some activities were either partially or not implemented at all, which negatively impacts service delivery. \uf0b7 The Authority did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets, as a result, there were no strategies and officers responsible for mitigating such risks or minimizing the impact in the event these risks materialized. \uf0b7 Most pieces of land measuring approximately 11,931.343 hectares held by the entity were recorded in the entity land/assets register. However, 6 pieces of land measuring approximately 14.407 hectares were not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. \uf0b7 The entity has outstanding payables of UGX.3.596Bn in the statement of financial position, a decrease by UGX.1.1140Bn from UGX.4.736Bn reported in the previous financial year. Although there was a decrease in domestic arrears, the entity accumulated new domestic arrears of UGX.966.425Mn. Continued accumulation of domestic arrears is contrary to the commitment control system of government, and also exposes government to risks of costly litigation. \uf0b7 The authority had receivables of UGX.21.396Bn in the statement of financial position relating to rent, the sale of goods and services and administrative fees at the end of the financial year, a reduction by UGX.50.589Mn (0.24%)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 487, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Corporation has been holding 2 pieces of land measuring approximately 6.932 hectares without land titles for a long time without justification, exposing the corporation to the risk of loss of land thru land grabbing and encroachment. \uf0b7 Uganda Development Corporation (UDC) entered into a number of contracts worth UGX.2.7Bn with various suppliers without conducting market price assessments. This was contrary to the procurement law and exposed the entity to a risk of obtaining services at uncompetitive prices. \uf0b7 Out of the 70 established posts in the UDC structure, only 49 are filled (70% staffing level) and 21 positions were vacant representing 30%. I further noted that among the vacant positions were significant/priority positions such as the Director of Internal Audit, Manager Investment (mining and manufacturing), and Manager Investments Appraisal among others. Inadequate staffing levels affect the level and quality of service delivery by the Corporation and may compromise the principle of segregation of duties.", null], ["11.", "Great Lakes Trade Facilitation Project Opinion Unqualified", "\uf0b7 No reportable findings"], ["12.", "Uganda Investment Authority. Opinion Unqualified", "\uf0b7 The entity did not budget for NTR during the year under review as reflected in the statements of appropriation, although UGX.0.435Bn was collected. Failure to budget for NTR implies that there was no target upon which the Authority\u2019s performance could be evaluated. \uf0b7 Out of the total warrants received of UGX.28.3Bn during the financial year, the entity submitted invoices totalling UGX.25.36Bn resulting in un-utilized warrants of UGX.2.94Bn representing an absorption level of 90%, consequently some activities were either partially or not implemented at all, which negatively impacts service delivery. \uf0b7 The Authority did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and budgets, as a result, there were no strategies and officers responsible for mitigating such risks or minimizing the impact in the event these risks materialized. \uf0b7 Most pieces of land measuring approximately 11,931.343 hectares held by the entity were recorded in the entity land/assets register. However, 6 pieces of land measuring approximately 14.407 hectares were not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. \uf0b7 The entity has outstanding payables of UGX.3.596Bn in the statement of financial position, a decrease by UGX.1.1140Bn from UGX.4.736Bn reported in the previous financial year. Although there was a decrease in domestic arrears, the entity accumulated new domestic arrears of UGX.966.425Mn. Continued accumulation of domestic arrears is contrary to the commitment control system of government, and also exposes government to risks of costly litigation. \uf0b7 The authority had receivables of UGX.21.396Bn in the statement of financial position relating to rent, the sale of goods and services and administrative fees at the end of the financial year, a reduction by UGX.50.589Mn (0.24%)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 487, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "470", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 487, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "from the previous year. Slow recovery of accrued revenue denies Government the much needed funds for service delivery. \uf0b7 Out of the approved staffing level of 124 employees, the Authority has only 75 positions filled (60.5%) leaving a staffing gap of 49 positions (39.5%). Understaffing negatively affects service delivery. \uf0b7 A total of five (05) IT systems/equipment worth UGX.297.68Mn were procured without obtaining clearance by NITA-U and one system was not being utilised. This is irregular and could lead to duplication and wastage of resources.", null], ["", "TOURISM SECTOR", ""], ["1.", "Uganda Hotel and Tourism Training Institute (UHTTI) Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX 7.633Bn, the Institute spent UGX 7.165Bn resulting in an unspent balance of UGX 0.468Bn representing an absorption level of 98.9%. As a result, I noted that of the 24 quantified activities worth UGX 2.649Bn assessed; 14 activities representing 58.3% were fully implemented, 7 activities representing 29.2% were partially implemented, while 3 activities representing 12.5% was not implemented \uf0b7 A review of the staffing structure for UHTTI revealed that out of the total approved staff establishment of 175 staff, only 124 (71%) positions were filled, leaving 51 (29%) positions vacant. \uf0b7 The receivables amount for the Institute declined from prior year balance of UGX 0.547 to UGX 0.274Bn in the current year arising from recovery of student debts of UGX 0.257Bn and bad debt provision of UGX 0.145Bn in line with the Institute\u2019s debt recovery policy. Out of the total outstanding balance of UGX 0.274Bn; UGX 0.149Bn were due from to student debtors, UGX 0.12Bn were for hotel trade debtors and balance of UGX 0.0006Bn were staff loans."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 488, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "from the previous year. Slow recovery of accrued revenue denies Government the much needed funds for service delivery. \uf0b7 Out of the approved staffing level of 124 employees, the Authority has only 75 positions filled (60.5%) leaving a staffing gap of 49 positions (39.5%). Understaffing negatively affects service delivery. \uf0b7 A total of five (05) IT systems/equipment worth UGX.297.68Mn were procured without obtaining clearance by NITA-U and one system was not being utilised. This is irregular and could lead to duplication and wastage of resources.", null], ["", "TOURISM SECTOR", ""], ["1.", "Uganda Hotel and Tourism Training Institute (UHTTI) Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX 7.633Bn, the Institute spent UGX 7.165Bn resulting in an unspent balance of UGX 0.468Bn representing an absorption level of 98.9%. As a result, I noted that of the 24 quantified activities worth UGX 2.649Bn assessed; 14 activities representing 58.3% were fully implemented, 7 activities representing 29.2% were partially implemented, while 3 activities representing 12.5% was not implemented \uf0b7 A review of the staffing structure for UHTTI revealed that out of the total approved staff establishment of 175 staff, only 124 (71%) positions were filled, leaving 51 (29%) positions vacant. \uf0b7 The receivables amount for the Institute declined from prior year balance of UGX 0.547 to UGX 0.274Bn in the current year arising from recovery of student debts of UGX 0.257Bn and bad debt provision of UGX 0.145Bn in line with the Institute\u2019s debt recovery policy. Out of the total outstanding balance of UGX 0.274Bn; UGX 0.149Bn were due from to student debtors, UGX 0.12Bn were for hotel trade debtors and balance of UGX 0.0006Bn were staff loans."], ["2.", "Uganda Wildlife Research and Training Institute (UWRTI). Opinion Unqualified \uf0b7", "\uf0b7 Out of the total receipts of UGX.3.85Bn received during the financial year, UGX.3.522Bn was spent by the entity resulting in an unspent balance of UGX.0.328Bn representing an absorption level of 91%. As a result, some planned activities were not implemented. The unspent funds were held in the Institute\u2019s bank account. \uf0b7 The Uganda Wildlife Authority donated 30 acres of land in Rwenjubu Kasese District, to Uganda Wildlife Research and Training Institute but there was no land title to confirm ownership. This land was not being utilised by the Institution although Management indicated that UWRTI had secured funding through CEDP for the construction of a centre for excellence. In the absence of a land title, the land is prone to encroachment."], ["3.", "Harnessing Nature and Digital Technology to Stimulate Recovery and Build A Resilient Tourism Industry in Uganda Dec 2021", "\uf0b7 No significant matter to report on."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 488, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "471", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 488, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Implemented by MoTWA Opinion Unqualified", ""], ["4.", "Uganda Wildlife Authority. Opinion Unqualified", "\uf0b7 Out of a total budget of UGX.119.469Bn, UWA received a total of UGX124.820Bn, representing 105% of the budget. However, the Authority spent only UGX.88.607Bn, resulting in an unspent balance of UGX.30.862Bn representing an absorption level of 74.17%. As a result, I noted that of the 114 quantified activities worth UGX.54.37Bn that I assessed during the audit, 70 activities representing 61.4% were fully implemented, 23 activities representing 20.2% were partially implemented, while 21 activities representing 18.4% was not implemented. Under absorption of availed funds implies failure to fully implement all planned activities which negatively impacts service delivery. \uf0b7 It was observed that the Authority had outstanding payables of UGX.25.454Bn, reported in the statement of financial position, out of which UGX.8.111Bn were gratuity for staff not yet due and balance of UGX.17.343Bn relates to trade payables, insurance claims payable, Gorilla levy payable and revenue share to the communities. This despite the fact that the Authority had the cash resources which could have been utilized to settle the payables. Delayed settlement of outstanding payables exposes government to a risk of costly litigation. \uf0b7 I noted that there were several ongoing cases of claims on land in the gazetted areas under the management of Uganda Wildlife Authority, as evidenced by active court cases in some of the National Parks namely: Lake Mburo National Park, Mt. Elgon National Park, Semiliki National Park and Matheniko Bokora. This was attributed to increased encroachment to the National park land. There is urgent need to resolve these cases to prevent loss of gazetted land areas that could affect wildlife conservation. \uf0b7 I noted that the Authority did not have an approved comprehensive management plan to manage the invasive and exotic plant species problem that has covered an average of 30% of the surface areas of Queen Elizabeth, Lake Mburo Park, Murchison Falls, and Kidepo Valley National Parks. The invasive species contracts the grazing areas for herbivores animals and affect the rangeland and environmental quality that consequently reduce wildlife population of grazers such as hippos, buffalos, zebras, topis, and Uganda Kobs. \uf0b7 I noted that several procurements to the tune of UGX.61.169Bn were not executed as of 30th June 2022. This was attributed to delays in procurement processes and partly due to effects of COVID-19 that affected the implementation by the Authority that was operating a contingency budget that had scaled down on the capital investments. Failure to implement planned procurements leads to non-provision of planned services. \uf0b7 Over the last three years, UWA procured and installed three (03) different Accounting Systems, namely: The Sun System, Microsoft Dynamics GP and the Microsoft Business Central System. The frequency of change of systems was unjustifiably high and costly to Government. I observed that there were weaknesses in systems change over, since management did not properly identify challenges that would require a switch to a new accounting package. Such a practice leads to wasteful expenditure on systems acquisition and no value for money."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 489, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Implemented by MoTWA Opinion Unqualified", ""], ["4.", "Uganda Wildlife Authority. Opinion Unqualified", "\uf0b7 Out of a total budget of UGX.119.469Bn, UWA received a total of UGX124.820Bn, representing 105% of the budget. However, the Authority spent only UGX.88.607Bn, resulting in an unspent balance of UGX.30.862Bn representing an absorption level of 74.17%. As a result, I noted that of the 114 quantified activities worth UGX.54.37Bn that I assessed during the audit, 70 activities representing 61.4% were fully implemented, 23 activities representing 20.2% were partially implemented, while 21 activities representing 18.4% was not implemented. Under absorption of availed funds implies failure to fully implement all planned activities which negatively impacts service delivery. \uf0b7 It was observed that the Authority had outstanding payables of UGX.25.454Bn, reported in the statement of financial position, out of which UGX.8.111Bn were gratuity for staff not yet due and balance of UGX.17.343Bn relates to trade payables, insurance claims payable, Gorilla levy payable and revenue share to the communities. This despite the fact that the Authority had the cash resources which could have been utilized to settle the payables. Delayed settlement of outstanding payables exposes government to a risk of costly litigation. \uf0b7 I noted that there were several ongoing cases of claims on land in the gazetted areas under the management of Uganda Wildlife Authority, as evidenced by active court cases in some of the National Parks namely: Lake Mburo National Park, Mt. Elgon National Park, Semiliki National Park and Matheniko Bokora. This was attributed to increased encroachment to the National park land. There is urgent need to resolve these cases to prevent loss of gazetted land areas that could affect wildlife conservation. \uf0b7 I noted that the Authority did not have an approved comprehensive management plan to manage the invasive and exotic plant species problem that has covered an average of 30% of the surface areas of Queen Elizabeth, Lake Mburo Park, Murchison Falls, and Kidepo Valley National Parks. The invasive species contracts the grazing areas for herbivores animals and affect the rangeland and environmental quality that consequently reduce wildlife population of grazers such as hippos, buffalos, zebras, topis, and Uganda Kobs. \uf0b7 I noted that several procurements to the tune of UGX.61.169Bn were not executed as of 30th June 2022. This was attributed to delays in procurement processes and partly due to effects of COVID-19 that affected the implementation by the Authority that was operating a contingency budget that had scaled down on the capital investments. Failure to implement planned procurements leads to non-provision of planned services. \uf0b7 Over the last three years, UWA procured and installed three (03) different Accounting Systems, namely: The Sun System, Microsoft Dynamics GP and the Microsoft Business Central System. The frequency of change of systems was unjustifiably high and costly to Government. I observed that there were weaknesses in systems change over, since management did not properly identify challenges that would require a switch to a new accounting package. Such a practice leads to wasteful expenditure on systems acquisition and no value for money."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 489, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "472", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 489, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["5.", "UWA-IFPA-CD Project Opinion Unqualified", "\uf0b7 Out of the received grant of USD.4.5Mn, only USD.0.744Mn (UGX.2,710Bn) was expended reflecting unspent funds of UGX.8,889,891,079 and USD.1,191,819.40 held in the BOU UGX and USD bank accounts respectively, resulting into underperformance of 83.7%. This resulted into partial or non-implementation of planned activities, which in turn delays service delivery. \uf0b7 The project implementation had been delayed and some planned project activities such as Procurement of firefighting and personal protection equipment, undertaking studies on Invasive species and developing their respective management plans, and Procurement of road construction equipment (3 graders, 2 excavators, 2 bulldozers, 2 water bowsers, 2 tippers) were not implemented. Failure to absorb Development Partner funds implies project objectives have not been met."], ["6.", "UWA-SIDA Project 2022 Opinion Unqualified", "\uf0b7 Out of the received grant of USD.860,299 only UGX.557,053,138 (USD.135,324.7) was expended leading to unspent funds of UGX.2,317,274,301 and USD.39,857.23 held in the UGX and USD bank accounts respectively, resulting in underperformance of 82.3%. The failure to utilize the released funds resulted into non-implementation of several planned activities. \uf0b7 The project implementation had been delayed and by 31st of May 2022, the project was not fully implemented with various planned activities such as Procurement and installation of Guard observation towers in Queen Elizabeth National Park (QENP), procurement of drones and IPADs for overhead surveillances and supporting of community livelihoods around Murchison Falls National Park (MFNP), QENP and Toro-Semiliki wildlife Reserve (TSWR) not completed. This led to a no cost extension by the funder to a new expiry date of 30th June 2023. Failure to absorb Development Partner funds implies project objectives have not been met."], ["7.", "Wildlife Research and Training Institute Opinion Unqualified", "\uf0b7 Out of the total receipts of UGX.3.85Bn received during the financial year, UGX.3.522Bn was spent by the entity resulting in an unspent balance of UGX.0.328Bn representing an absorption level of 91%. As a result some planned activities were not implemented. The unspent funds were held in the Institute\u2019s bank account. \uf0b7 The Uganda Wildlife Authority donated 30 acres of land in Rwenjubu Kasese District, to Uganda Wildlife Research and Training Institute but there was no land title to confirm ownership. This land was not being utilised by the Institution although Management indicated that UWRTI had secured funding through CEDP for the construction of a centre for excellence. In the absence of a land title, the land is prone to encroachment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 490, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["5.", "UWA-IFPA-CD Project Opinion Unqualified", "\uf0b7 Out of the received grant of USD.4.5Mn, only USD.0.744Mn (UGX.2,710Bn) was expended reflecting unspent funds of UGX.8,889,891,079 and USD.1,191,819.40 held in the BOU UGX and USD bank accounts respectively, resulting into underperformance of 83.7%. This resulted into partial or non-implementation of planned activities, which in turn delays service delivery. \uf0b7 The project implementation had been delayed and some planned project activities such as Procurement of firefighting and personal protection equipment, undertaking studies on Invasive species and developing their respective management plans, and Procurement of road construction equipment (3 graders, 2 excavators, 2 bulldozers, 2 water bowsers, 2 tippers) were not implemented. Failure to absorb Development Partner funds implies project objectives have not been met."], ["6.", "UWA-SIDA Project 2022 Opinion Unqualified", "\uf0b7 Out of the received grant of USD.860,299 only UGX.557,053,138 (USD.135,324.7) was expended leading to unspent funds of UGX.2,317,274,301 and USD.39,857.23 held in the UGX and USD bank accounts respectively, resulting in underperformance of 82.3%. The failure to utilize the released funds resulted into non-implementation of several planned activities. \uf0b7 The project implementation had been delayed and by 31st of May 2022, the project was not fully implemented with various planned activities such as Procurement and installation of Guard observation towers in Queen Elizabeth National Park (QENP), procurement of drones and IPADs for overhead surveillances and supporting of community livelihoods around Murchison Falls National Park (MFNP), QENP and Toro-Semiliki wildlife Reserve (TSWR) not completed. This led to a no cost extension by the funder to a new expiry date of 30th June 2023. Failure to absorb Development Partner funds implies project objectives have not been met."], ["7.", "Wildlife Research and Training Institute Opinion Unqualified", "\uf0b7 Out of the total receipts of UGX.3.85Bn received during the financial year, UGX.3.522Bn was spent by the entity resulting in an unspent balance of UGX.0.328Bn representing an absorption level of 91%. As a result some planned activities were not implemented. The unspent funds were held in the Institute\u2019s bank account. \uf0b7 The Uganda Wildlife Authority donated 30 acres of land in Rwenjubu Kasese District, to Uganda Wildlife Research and Training Institute but there was no land title to confirm ownership. This land was not being utilised by the Institution although Management indicated that UWRTI had secured funding through CEDP for the construction of a centre for excellence. In the absence of a land title, the land is prone to encroachment."], ["8.", "Uganda Wildlife Education Conservation Centre (UWEC). Opinion Unqualified", "\uf0b7 The Centre received total revenue of UGX.14.369Bn (including self-generated revenue of UGX.2RC.169Bn) during the financial year. Out of the total available funds for the year, the Centre spent UGX.10.9Bn resulting into an unspent balance of UGX.3.469Bn representing an absorption level of 75.86%. As a result, I noted that of the 59 quantified activities worth UGX.5.87Bn that I assessed, 25 activities representing 42.4% were fully implemented, 27 activities representing 45.8% were partially implemented, while 7 activities representing 11.9% were not implemented. Failure to fully implement all planned activities negatively impacts service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 490, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "473", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 490, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the Centre had total payables of UGX.2.51Bn, of which UGX 1.36Bn was due to the Consolidated Fund, while the balance of UGX.1.15Bn was due to other creditors as at 30th June 2022. Delays in settlement of outstanding liabilities could lead to costly litigation, in the event creditors decide to take such options. \uf0b7 A review of management of IT investments at the Centre revealed that; o There were no approved specific structures that steer and oversee ICT implementation. o There was no approved IT risk management framework/policy at the entity, and risk register. o There was no approved business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 Absence of ICT governance structures hampers formulation of appropriate ICT policies, strategies and real time upgrade of ICT interventions. In addition, it may lead to misalignment of IT investments with the overall entity strategic objectives. \uf0b7 I noted that Government has taken a decision to merge Uganda Wildlife Conservation Education Centre with Uganda Wildlife Authority with the aim of reducing public expenditure to facilitate efficient and effective service delivery. This process is in its final stages pending advice from Ministry of Public Service and Ministry of Tourism, Wildlife and Antiquities. This situation, along with other matters as set forth in Note 8.2.11, indicates the existence of a material uncertainty that may cast significant doubt about the Agency\u2019s ability to continue as a going concern. Management was advised to engage with the Tourism, Wildlife and Antiquities and Uganda Wildlife Authority to adequately prepare for this transition.", null], ["9.", "Ministry of Tourism, Wildlife and Antiquities (MoTWA). Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.126.68 Bn during the year under review out of which only UGX.68.22 was collected, representing a performance of 54% of the target. Management attributed the low performance to the long period of closure and economic slowdown due to COVID-19. NTR/revenue shortfalls at the Treasury level, negatively affect the implementation of planned activities by the Government. \uf0b7 The Ministry accumulated payables of UGX.4.3Bn of which UGX.3.1Bn relate to contributions to International Organisations and have been outstanding for over two financial years, exposing the Ministry to risks of not benefiting from membership and also being expelled from the organisation. \uf0b7 The Ministry did not implement five planned procurements worth UGX.1.576Bn. This adversely affects service delivery. \uf0b7 The Ministry developed a strategic plan for 2020/21 \u2013 2024/25, but at the time of the audit, the plan had not been approved by the National Planning Authority, implying that the activities being implemented may not be aligned with NDP III."], ["10.", "Uganda Tourism Board. Opinion", "\uf0b7 Uganda Tourism Board did not budget for NTR but MoFPED allocated NTR budget for the entity to collect of UGX.0.28Bn during the year under review. However, UTB was only able to collect UGX.0.043Bn, representing a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 491, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the Centre had total payables of UGX.2.51Bn, of which UGX 1.36Bn was due to the Consolidated Fund, while the balance of UGX.1.15Bn was due to other creditors as at 30th June 2022. Delays in settlement of outstanding liabilities could lead to costly litigation, in the event creditors decide to take such options. \uf0b7 A review of management of IT investments at the Centre revealed that; o There were no approved specific structures that steer and oversee ICT implementation. o There was no approved IT risk management framework/policy at the entity, and risk register. o There was no approved business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 Absence of ICT governance structures hampers formulation of appropriate ICT policies, strategies and real time upgrade of ICT interventions. In addition, it may lead to misalignment of IT investments with the overall entity strategic objectives. \uf0b7 I noted that Government has taken a decision to merge Uganda Wildlife Conservation Education Centre with Uganda Wildlife Authority with the aim of reducing public expenditure to facilitate efficient and effective service delivery. This process is in its final stages pending advice from Ministry of Public Service and Ministry of Tourism, Wildlife and Antiquities. This situation, along with other matters as set forth in Note 8.2.11, indicates the existence of a material uncertainty that may cast significant doubt about the Agency\u2019s ability to continue as a going concern. Management was advised to engage with the Tourism, Wildlife and Antiquities and Uganda Wildlife Authority to adequately prepare for this transition.", null], ["9.", "Ministry of Tourism, Wildlife and Antiquities (MoTWA). Opinion Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.126.68 Bn during the year under review out of which only UGX.68.22 was collected, representing a performance of 54% of the target. Management attributed the low performance to the long period of closure and economic slowdown due to COVID-19. NTR/revenue shortfalls at the Treasury level, negatively affect the implementation of planned activities by the Government. \uf0b7 The Ministry accumulated payables of UGX.4.3Bn of which UGX.3.1Bn relate to contributions to International Organisations and have been outstanding for over two financial years, exposing the Ministry to risks of not benefiting from membership and also being expelled from the organisation. \uf0b7 The Ministry did not implement five planned procurements worth UGX.1.576Bn. This adversely affects service delivery. \uf0b7 The Ministry developed a strategic plan for 2020/21 \u2013 2024/25, but at the time of the audit, the plan had not been approved by the National Planning Authority, implying that the activities being implemented may not be aligned with NDP III."], ["10.", "Uganda Tourism Board. Opinion", "\uf0b7 Uganda Tourism Board did not budget for NTR but MoFPED allocated NTR budget for the entity to collect of UGX.0.28Bn during the year under review. However, UTB was only able to collect UGX.0.043Bn, representing a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 491, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "474", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 491, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "performance of 15.35% of the target. Shortfall in NTR collections negatively affect the implementation of planned activities by Government. \uf0b7 A total of UGX.500Mn was paid to an athlete to promote Tourism Board activities without deducting 6% withholding tax amounting to UGX.30Mn, contrary to the requirements of Section 119 of the Income Tax Act. \uf0b7 Uganda Tourism Board (UTB) entered into a number of contracts worth UGX.5.989Bn with both local and international service providers and supplies without conducting market price assessments. This was contrary to the procurement law and exposed the entity to a risk of obtaining services at uncompetitive prices."], ["", "WATER AND ENVIRONMENT SECTOR", ""], ["1.", "DRESS EA Project Opinion Unqualified", "\uf0b7 The Project received UGX 0.58Bn (62.59%) against the estimated budget of UGX.0.925Bn. \uf0b7 I noted that out of the total available funds of UGX.0.579Bn received, UGX.0.157Bn was spent representing an absorption level of 27%. The unspent funds were still held on the Project Bank accounts to continue funding project activities. \uf0b7 I noted that three (3) outputs with eight (8) activities worth UGX.0.116Bn were partially implemented. The project fully implemented four (4) activities; four (4) activities were not implemented, while eight (8) outputs with fourteen (14) activities remained unimplemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 492, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "performance of 15.35% of the target. Shortfall in NTR collections negatively affect the implementation of planned activities by Government. \uf0b7 A total of UGX.500Mn was paid to an athlete to promote Tourism Board activities without deducting 6% withholding tax amounting to UGX.30Mn, contrary to the requirements of Section 119 of the Income Tax Act. \uf0b7 Uganda Tourism Board (UTB) entered into a number of contracts worth UGX.5.989Bn with both local and international service providers and supplies without conducting market price assessments. This was contrary to the procurement law and exposed the entity to a risk of obtaining services at uncompetitive prices."], ["", "WATER AND ENVIRONMENT SECTOR", ""], ["1.", "DRESS EA Project Opinion Unqualified", "\uf0b7 The Project received UGX 0.58Bn (62.59%) against the estimated budget of UGX.0.925Bn. \uf0b7 I noted that out of the total available funds of UGX.0.579Bn received, UGX.0.157Bn was spent representing an absorption level of 27%. The unspent funds were still held on the Project Bank accounts to continue funding project activities. \uf0b7 I noted that three (3) outputs with eight (8) activities worth UGX.0.116Bn were partially implemented. The project fully implemented four (4) activities; four (4) activities were not implemented, while eight (8) outputs with fourteen (14) activities remained unimplemented."], ["2.", "Investing in Forests and Protected Areas for Climate Smart Development (IFPA- CD) MoWE Opinion Unqualified", "\uf0b7 The Project received 100% of its donor budget of USD 1,446,010(UGX.5.08Bn) and USD774,331(UGX.2.62Bn) (100%) of its GoU counterpart funds. \uf0b7 Of the USD 1,446,010 disbursed by the donor, only USD 145,945.13 (10%) was spent while 100% (UGX 2,301,718,612) of the Gou receipts were spent. \uf0b7 I assessed twenty-nine (29) activities and noted that five (5) activities were fully implemented; four (4) activities were partially implemented while Twenty (20) activities were not implemented at all. \uf0b7 Management did not apply the risk mitigation measures identified in the Project Appraisal Document to respond to the materialising risk of delay in procurement and approval processes."], ["3.", "Investing in Forests and Protected Areas for Climate Smart Development (IFPA- CD) NFA Opinion Unqualified", "\uf0b7 I noted that the entire USD 3.87Bn that had been budgeted for the period under review (2021/2022) was disbursed by World Bank, representing 100% performance. \uf0b7 I noted that the entire USD 3.87Bn that was available for spending was not spent representing 0% performance. \uf0b7 I assessed the implementation of the Thirty-seven (37) activities that were fully quantified with a budget of USD 2.29Bn and noted that all the Thirty seven (37) activities were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 492, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "475", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 492, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", ""], ["4.", "The Integrated Water Management and Development Project (IWMDP) - MOWE Opinion Unqualified", "\uf0b7 I noted that the project had an approved budget of USD.34,469,308.17 out of which USD.15,041,655 was received, resulting in a shortfall of USD.19,427,653.17. The shortfall represents 56.4% of the approved budget. I further noted that a total amount of USD 8,232,148 had been rolled over from the previous financial year implying that a total amount of USD.23,273,803.83 was available for spending during the F/Y under review. \uf0b7 Out of the total funds of USD.23,273,802.83 available during the financial year, USD 8,868,133.20 was spent by the project resulting in under-absorption of USD 14,405,669.63 representing an absorption level of 38.1%. \uf0b7 Out of the total available amount of USD.23,273,802.83, a total amount of USD.14,405,669.63 was spent resulting in an unspent balance of USD 8,868,133.2 representing absorption level of 61.9%. \uf0b7 I noted that of the 56 quantified activities worth USD.8,225,143.33 assessed; 7 activities representing 12.7% were fully implemented, 6 activities representing 11% were partially implemented and 42 activities representing 76% were not implemented at all. \uf0b7 Mid-term review report revealed that slow achievement of the project targets. Failure to implement the project within the contract period resulted into the slow disbursement rate from the bank which stood at 29% as at 30/06/2022."], ["5.", "The Integrated Water Management and Development Project \u2013 NWSC Opinion Unqualified", "\uf0b7 No reportable matter."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 493, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "", ""], ["4.", "The Integrated Water Management and Development Project (IWMDP) - MOWE Opinion Unqualified", "\uf0b7 I noted that the project had an approved budget of USD.34,469,308.17 out of which USD.15,041,655 was received, resulting in a shortfall of USD.19,427,653.17. The shortfall represents 56.4% of the approved budget. I further noted that a total amount of USD 8,232,148 had been rolled over from the previous financial year implying that a total amount of USD.23,273,803.83 was available for spending during the F/Y under review. \uf0b7 Out of the total funds of USD.23,273,802.83 available during the financial year, USD 8,868,133.20 was spent by the project resulting in under-absorption of USD 14,405,669.63 representing an absorption level of 38.1%. \uf0b7 Out of the total available amount of USD.23,273,802.83, a total amount of USD.14,405,669.63 was spent resulting in an unspent balance of USD 8,868,133.2 representing absorption level of 61.9%. \uf0b7 I noted that of the 56 quantified activities worth USD.8,225,143.33 assessed; 7 activities representing 12.7% were fully implemented, 6 activities representing 11% were partially implemented and 42 activities representing 76% were not implemented at all. \uf0b7 Mid-term review report revealed that slow achievement of the project targets. Failure to implement the project within the contract period resulted into the slow disbursement rate from the bank which stood at 29% as at 30/06/2022."], ["5.", "The Integrated Water Management and Development Project \u2013 NWSC Opinion Unqualified", "\uf0b7 No reportable matter."], ["6.", "Support to Preparation of Priority Irrigation Investments (SPPII) Opinion Unqualified", "\uf0b7 I noted that the project had a total budget of USD.831,947.58 which was based on the rolled over balances from the previous financial year. \uf0b7 I was not provided with evidence to show that detailed Design reports for Matanda and Kabuyanda Environment Social Impact Assessment and additional surveys were critically evaluated by a competent authority and approved. Evidence of an approved report on assessment of knowledge gap for targeted stakeholders was also not availed for verification."], ["7.", "Strategic Towns Water Supply and Sanitation Project (STWSSP) Opinion Unqualified", "\uf0b7 I noted that the project had a total budget of UGX.30.82Bn for the F/Y under review. I further noted that total receipts totalled to UGX 62.69Bn representing 203.4% performance. The over performance was attributed to outstanding commitment for that previous financial years that were affected by the effects of Covid-19. \uf0b7 The project had GOU counterpart budget of UGX 11.01Bn a sum of which only UGX 9.56Bn (86.8%) was released leading to a shortfall of UGX 1.45Bn (13.2%)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 493, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "476", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 493, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total available funds for financial year of UGX.72.27 Bn UGX.72.23 Bn was spent resulting in an unspent balance of UGX 0.04Bn representing in an absorption level of 99.9%. \uf0b7 I noted that out of Ten (10) activities with a budget of UGX 27.41Bn assessed, Two (02) activities worth UGX 3.45 Bn were fully implemented, Six (06) activities worth UGX.20.33Bn were partially implemented, and Two (02) activities worth UGX.3.6BN activities were not implemented.", null], ["8.", "Water Supply and Sanitation Programme II (WSSP II) Opinion Unqualified", "\uf0b7 I noted that the project had a total amount of UGX.7.62bn on the JPF account that was available for spending during the year under review. This amount is comprised of UGX.7.61bn rolled over from the previous financial year and interest income of 6.16m. \uf0b7 Out of the budgeted amount of UGX.21.02Bn, Government of Uganda released UGX.20.48Bn representing a performance of 97.4%. \uf0b7 Out of the total available funds for spending of UGX.28.15Bn from both JPF and GOU component, UGX.27.44Bn was spent leaving unspent balance of UGX.0.73Bn representing an absorption level of 97.5%. The balance of UGX.0.73Bn remained on the Account at the closure of the project on the 30th of June 2022. \uf0b7 I conducted an assessment of the achievement of the project targets/objectives and noted that out of the planned six (6) project objectives/targets, all the targets were partially achieved."], ["9.", "Adapting to Climate Change in Lake Victoria Basin (ACC-LVB) Opinion Unqualified", "\uf0b7 Out of approved budget of USD 274,903.71 (UGX.1.00Bn) for the financial year 2021/2022, USD.200,000 (UGX.0.73Bn) was disbursed, representing a performance of 72.8%. \uf0b7 I noted that out of the total available funds for spending of UGX.1.57Bn, a total amount of UGX 1.06Bn was spent during the financial year representing an absorption level of 67.98%. The table below refers; \uf0b7 I assessed the implementation of the two (2) planned outputs with six (6) activities and noted that Two (2) activities (33.33%) were fully implemented while Four (4) activities (66.67%) were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 494, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of the total available funds for financial year of UGX.72.27 Bn UGX.72.23 Bn was spent resulting in an unspent balance of UGX 0.04Bn representing in an absorption level of 99.9%. \uf0b7 I noted that out of Ten (10) activities with a budget of UGX 27.41Bn assessed, Two (02) activities worth UGX 3.45 Bn were fully implemented, Six (06) activities worth UGX.20.33Bn were partially implemented, and Two (02) activities worth UGX.3.6BN activities were not implemented.", null], ["8.", "Water Supply and Sanitation Programme II (WSSP II) Opinion Unqualified", "\uf0b7 I noted that the project had a total amount of UGX.7.62bn on the JPF account that was available for spending during the year under review. This amount is comprised of UGX.7.61bn rolled over from the previous financial year and interest income of 6.16m. \uf0b7 Out of the budgeted amount of UGX.21.02Bn, Government of Uganda released UGX.20.48Bn representing a performance of 97.4%. \uf0b7 Out of the total available funds for spending of UGX.28.15Bn from both JPF and GOU component, UGX.27.44Bn was spent leaving unspent balance of UGX.0.73Bn representing an absorption level of 97.5%. The balance of UGX.0.73Bn remained on the Account at the closure of the project on the 30th of June 2022. \uf0b7 I conducted an assessment of the achievement of the project targets/objectives and noted that out of the planned six (6) project objectives/targets, all the targets were partially achieved."], ["9.", "Adapting to Climate Change in Lake Victoria Basin (ACC-LVB) Opinion Unqualified", "\uf0b7 Out of approved budget of USD 274,903.71 (UGX.1.00Bn) for the financial year 2021/2022, USD.200,000 (UGX.0.73Bn) was disbursed, representing a performance of 72.8%. \uf0b7 I noted that out of the total available funds for spending of UGX.1.57Bn, a total amount of UGX 1.06Bn was spent during the financial year representing an absorption level of 67.98%. The table below refers; \uf0b7 I assessed the implementation of the two (2) planned outputs with six (6) activities and noted that Two (2) activities (33.33%) were fully implemented while Four (4) activities (66.67%) were partially implemented."], ["10.", "Securing Uganda\u2019s Natural Resource Base in Protected Areas Project Opinion Unqualified", "\uf0b7 I noted that all the amount of USD 946,168 that was budgeted for in the financial year under review (2021/2022) were received representing 100% performance. \uf0b7 Out of the total available funds for the financial year of USD 946,168, only USD 110,911 was spent by the entity resulting in an unspent balance of USD 835,257 representing an absorption level of 11.7%. \uf0b7 I noted that of the 60 quantified activities worth USD 2,294,046 that were assessed; Thirty-one (31) activities were fully implemented; One (1) activity was partially implemented and Twenty eight (28) activities were not implemented at all."], ["11.", "National Forestry Authority Opinion", "\uf0b7 Out of the approved NTR estimate of UGX 12.88 billion, the Authority collected UGX 12.035Bn billion representing a performance of 93.4% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 494, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "477", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 494, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 Out of the approved GoU budget of UGX. 36.88 billion, UGX. 25.44 billion (75.3%) was warranted, resulting in a shortfall of UGX11.44 billion (31.02%). Of the total warrants of received during the financial year, UGX. 25.023Bn was spent by the entity resulting in an unspent balance of UGX.0.413Bn representing an absorption level of 98.38%. \uf0b7 Out of the seven (7) outputs that were fully quantified with a total of Sixteen (16) activities budgeted at UGX 34.8 Bn, Seven (7) outputs with nine (9) activities were fully implemented while Seven (7) activities were partially implemented with expenditure totalling t0 UGX 24.61. \uf0b7 I noted that 86 pieces of land whose value could not be established had encumbrances in the form of caveats, court injunctions and encroachment. I further noted that 36 pieces of land on which NFA offices sit did not have land titles, and approximately 241,604 ha (22%) on average of the total area of the CFR of 1,088,430 ha gazetted as forest reserves are encroached with agriculture, settlements, mining among others. \uf0b7 I noted a significant balance of receivables of UGX UGX.9.44Bn at close of the financial year which impacts on the liquidity capacity of the Authority when not collected. \uf0b7 I noted irregularities in management of IT investments including; procurement of systems without NITA-U clearance; E-recruitment module was not optimally utilised was not being utilized; I further noted inefficiencies in ICT governance and lack of ownership of the existing ICT systems among others. \uf0b7 I noted irregularities in land management like irregular allocation of Central Forest Reserves by both the Uganda Land Commission and District Land Boards and encroachment on forest reserves. Uganda Land Commission irregularly issued 19 titles in the Central Forest reserves while the District Land Boards had irregularly issued 26 titles in the in forest reserves. I further noted that some of the titles were later cancelled resulting in a number of court cases."], ["12.", "Uganda National Meteorological Authority (UNMA). Opinion Qualified", "\uf0b7 The Authority collected NTR of UGX 0.392Bn out of the estimated UGX 2.2Bn representing a performance of 17.8%. \uf0b7 Out of the budgeted revenue of UGX.25.755Bn only UGX.18.931Bn (73.5%) was warranted. Of these warrants, UGX. 18.64Bn was absorbed by the Authority leaving unspent balance of UGX 0.29Bn. Of the 9 outputs with 65 fully quantified activities, 2 activities (3%) were fully implemented, 61 activities (93.8%) were partially implemented, while 2 activities (3%) remained unimplemented. \uf0b7 7 of the 9 pieces of the Authority\u2019s land did not have land titles. \uf0b7 The Authority had receivables totalling to UGX.3.13Bn at the closure of the financial year under review. This comprised outstanding of letter credit UGX.699,777,683 and pre-payments totalling to UGX 2,428,702,532 \uf0b7 The Authority collected NTR amounting to UGX 153Mn, however it had not been remitted to the Consolidated Fund by end of the financial year. \uf0b7 I noted that a total of UGX 74Mn transferred to the National Meteorological Training School (NMTS) as subvention was not accounted for by the school."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 495, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 Out of the approved GoU budget of UGX. 36.88 billion, UGX. 25.44 billion (75.3%) was warranted, resulting in a shortfall of UGX11.44 billion (31.02%). Of the total warrants of received during the financial year, UGX. 25.023Bn was spent by the entity resulting in an unspent balance of UGX.0.413Bn representing an absorption level of 98.38%. \uf0b7 Out of the seven (7) outputs that were fully quantified with a total of Sixteen (16) activities budgeted at UGX 34.8 Bn, Seven (7) outputs with nine (9) activities were fully implemented while Seven (7) activities were partially implemented with expenditure totalling t0 UGX 24.61. \uf0b7 I noted that 86 pieces of land whose value could not be established had encumbrances in the form of caveats, court injunctions and encroachment. I further noted that 36 pieces of land on which NFA offices sit did not have land titles, and approximately 241,604 ha (22%) on average of the total area of the CFR of 1,088,430 ha gazetted as forest reserves are encroached with agriculture, settlements, mining among others. \uf0b7 I noted a significant balance of receivables of UGX UGX.9.44Bn at close of the financial year which impacts on the liquidity capacity of the Authority when not collected. \uf0b7 I noted irregularities in management of IT investments including; procurement of systems without NITA-U clearance; E-recruitment module was not optimally utilised was not being utilized; I further noted inefficiencies in ICT governance and lack of ownership of the existing ICT systems among others. \uf0b7 I noted irregularities in land management like irregular allocation of Central Forest Reserves by both the Uganda Land Commission and District Land Boards and encroachment on forest reserves. Uganda Land Commission irregularly issued 19 titles in the Central Forest reserves while the District Land Boards had irregularly issued 26 titles in the in forest reserves. I further noted that some of the titles were later cancelled resulting in a number of court cases."], ["12.", "Uganda National Meteorological Authority (UNMA). Opinion Qualified", "\uf0b7 The Authority collected NTR of UGX 0.392Bn out of the estimated UGX 2.2Bn representing a performance of 17.8%. \uf0b7 Out of the budgeted revenue of UGX.25.755Bn only UGX.18.931Bn (73.5%) was warranted. Of these warrants, UGX. 18.64Bn was absorbed by the Authority leaving unspent balance of UGX 0.29Bn. Of the 9 outputs with 65 fully quantified activities, 2 activities (3%) were fully implemented, 61 activities (93.8%) were partially implemented, while 2 activities (3%) remained unimplemented. \uf0b7 7 of the 9 pieces of the Authority\u2019s land did not have land titles. \uf0b7 The Authority had receivables totalling to UGX.3.13Bn at the closure of the financial year under review. This comprised outstanding of letter credit UGX.699,777,683 and pre-payments totalling to UGX 2,428,702,532 \uf0b7 The Authority collected NTR amounting to UGX 153Mn, however it had not been remitted to the Consolidated Fund by end of the financial year. \uf0b7 I noted that a total of UGX 74Mn transferred to the National Meteorological Training School (NMTS) as subvention was not accounted for by the school."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 495, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "478", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 495, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Authority did not have a fully constituted board, with only 5 of the 6 stipulated members in place. \uf0b7 Three IT valued at UGX 1.2 Bn were not implemented within the required timelines as specified in the inception reports/contracts. There were no specific structures that steer and oversee ICT implementation/governance. In addition, the Authority did not have a business continuity plan.", null], ["13.", "Investment plan preparation grant for the strategic plan for climate resilience. Opinion Unqualified", "\uf0b7 I noted that the project had no approved budget during the financial year under review. I further noted that there was an outstanding balance rolled over from the previous financial year of USD.129,834.39 which was utilised during the F/Y under review (2021/2022). \uf0b7 Out of the total available funds of USD 129,834.39 during the financial year, USD 121,976.08 was spent resulting in an unspent balance of USD. 7,858.31 representing absorption level of 93.95%. \uf0b7 I assessed the implementation of three (03 outputs that had been fully quantified with a total of six (06) activities worth USD 121,976.08 and noted that all the three (3) outputs with six (6) activities and expenditure worth UGX. 0.45Bn were fully implement \uf0b7 Outstanding payables totaling to USD.16,194.21(UGX0.06Bn ) as at the closure of the financial year under review which was 20% reduction from USD.20,772.39(UGX 0.077Bn) recorded in financial year 2020/2021."], ["14.", "Integrated Water Management and Development Project- NWSC 2020/21 Opinion Unqualified", "\uf0b7 No material findings to report."], ["15.", "National Water and Sewerage Corporation- Kampala Water Lake Victoria Water and Sanitation (KW-LV WATSAN I) PROJECT Opinion Unqualified", "\uf0b7 No reportable matter."], ["16.", "National Water and Sewerage Corporation-Kampala Water Lake Victoria Water and Sanitation (KW-LV WATSAN II) \u2013June 2022", "\uf0b7 I noted that whereas the project Package 4B KWTP was completed and handed over to Government and the Defect Liability Periods ended in September 2022 and October 2022 for Katozi and Gaba projects, respectively, there were still outstanding snags in both projects."], ["17.", "National Environment Management Authority (NEMA)", "\uf0b7 The Authority collected NTR of UGX 5.93Bn (66.1%) against the estimated UGX 8.98Bn as projected by Ministry of MOFPED. However, there were no NTR estimates indicated in the statement of appropriation. Out of the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 496, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "479", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 496, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "budgeted GoU revenue of UGX 17.88Bn by the Authority, only UGX 14.18Bn was warranted representing performance of 79% of the target. \uf0b7 I noted that out of the total warrants of UGX.14.18Bn received during the financial year, the entity utilized UGX.13.38Bn resulting in un-utilized warrants of UGX.0.8Bn representing an absorption level of 94.4%. \uf0b7 I noted that two (2) outputs with two (2) activities worth UGX 0.25Bn were fully implemented, nine (9) outputs with twelve (12) activities worth UGX 0.93Bn were partially implemented and one output (1) with one (1) activity worth UGX 0.1Bn was not implemented at all. \uf0b7 The Authority accumulated receivables totalling to UGX. 12.08Bn which remained uncollected as at 30thJune 2022. Out of the outstanding amount, UGX10.84bn related to Government institutions while 1.24Bn was from the private sector. \uf0b7 I noted that whereas Section 32 (1) of the National Environment Act, 2019 requires the establishment of the National Environment Fund, I noted that the fund was not operational, and a sum of UGX. 5,933,507,497 was collected and deposited into the Consolidated Fund by Uganda Revenue Authority, thus denying the authority access to statutory funds \uf0b7 I noted that whereas Section 25(1)) of the National Environment Act, 2019 requires the establishment of the National Environment Protection Force and governing Regulations, this was done. The Authority depends on the services of the Environment Police Protection Unit of the Uganda Police Force which faces structural and logistical challenges. \uf0b7"], ["18.", "Irrigation for Climate Resilience Project (ICRP) Opinion Unqualified", "\uf0b7 I noted that out of the project\u2019s budget of USD.4,334,366 for the year under review, USD 3,339,866 (77%) was released resulting in a shortfall of USD. 994,500Bn (23%). \uf0b7 Out of the total available funds for the financial year of USD 9,645,763, USD 339,783.65 was spent by the entity resulting in an unspent balance of USD 9,305,979.35 representing an absorption level of 4%. \uf0b7 I noted that of the 81 quantified activities worth USD 831,947.58 w, Fifteen (15) activities representing 18.5% were fully implemented; Seven (7) activities representing 8.6% were partially implemented, while Fifty nine (59) activities representing 72.8% were not implemented."], ["19.", "Enhancing Resilience of Communities to Climate Change (EURECCCA) Opinion Unqualified", "\uf0b7 I noted that the project had a budget of UGX. 12.56Bn (USD 3,462,844) out of which UGX. 6.11Bn was disbursed resulting in a short fall of UGX 6.45Bn (51.4%). \uf0b7 Out of the total amount available during the financial year, UGX.5.89Bn was spent resulting in an unspent balance of UGX.0.36Bn representing an absorption level of 5.8%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 497, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "budgeted GoU revenue of UGX 17.88Bn by the Authority, only UGX 14.18Bn was warranted representing performance of 79% of the target. \uf0b7 I noted that out of the total warrants of UGX.14.18Bn received during the financial year, the entity utilized UGX.13.38Bn resulting in un-utilized warrants of UGX.0.8Bn representing an absorption level of 94.4%. \uf0b7 I noted that two (2) outputs with two (2) activities worth UGX 0.25Bn were fully implemented, nine (9) outputs with twelve (12) activities worth UGX 0.93Bn were partially implemented and one output (1) with one (1) activity worth UGX 0.1Bn was not implemented at all. \uf0b7 The Authority accumulated receivables totalling to UGX. 12.08Bn which remained uncollected as at 30thJune 2022. Out of the outstanding amount, UGX10.84bn related to Government institutions while 1.24Bn was from the private sector. \uf0b7 I noted that whereas Section 32 (1) of the National Environment Act, 2019 requires the establishment of the National Environment Fund, I noted that the fund was not operational, and a sum of UGX. 5,933,507,497 was collected and deposited into the Consolidated Fund by Uganda Revenue Authority, thus denying the authority access to statutory funds \uf0b7 I noted that whereas Section 25(1)) of the National Environment Act, 2019 requires the establishment of the National Environment Protection Force and governing Regulations, this was done. The Authority depends on the services of the Environment Police Protection Unit of the Uganda Police Force which faces structural and logistical challenges. \uf0b7"], ["18.", "Irrigation for Climate Resilience Project (ICRP) Opinion Unqualified", "\uf0b7 I noted that out of the project\u2019s budget of USD.4,334,366 for the year under review, USD 3,339,866 (77%) was released resulting in a shortfall of USD. 994,500Bn (23%). \uf0b7 Out of the total available funds for the financial year of USD 9,645,763, USD 339,783.65 was spent by the entity resulting in an unspent balance of USD 9,305,979.35 representing an absorption level of 4%. \uf0b7 I noted that of the 81 quantified activities worth USD 831,947.58 w, Fifteen (15) activities representing 18.5% were fully implemented; Seven (7) activities representing 8.6% were partially implemented, while Fifty nine (59) activities representing 72.8% were not implemented."], ["19.", "Enhancing Resilience of Communities to Climate Change (EURECCCA) Opinion Unqualified", "\uf0b7 I noted that the project had a budget of UGX. 12.56Bn (USD 3,462,844) out of which UGX. 6.11Bn was disbursed resulting in a short fall of UGX 6.45Bn (51.4%). \uf0b7 Out of the total amount available during the financial year, UGX.5.89Bn was spent resulting in an unspent balance of UGX.0.36Bn representing an absorption level of 5.8%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 497, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "480", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 497, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I assessed the implementation of ten (10) out of seventeen (17) outputs that had been fully quantified with a total of twenty-six (26) activities worth USD.2,522,858 (UGX 9.15Bn) and noted that; Nine (9) outputs with twenty-four (24) activities and expenditure worth USD 2,366,682 (UGX. 8.58Bn) were partially implemented. Four (4) activities worth USD 352,020 (UGX 1.29Bn) were fully implemented and Twenty (20) activities worth USD 2,009,667 (UGX 7.29Bn) were partially implemented. \uf0b7 One (1) output with two (2) activities and expenditure worth USD 156,171 (UGX 0.57Bn) were not implemented. \uf0b7", null], ["20.", "Nyabyeya Forestry College (NFC) Opinion Unqualified", "\uf0b7 The College budgeted to collect NTR of UGX 0.483Bn during the year under review. Out of this, UGX 0.626Bn was collected, representing a performance of 129.5% of the target. \uf0b7 The College received UGX 1.49Bn Government support out of the budgeted amount of UGX 2.72Bn, resulting in a shortfall of UGX 1.23Bn. The shortfall represents 45.1% of the approved budget. \uf0b7 I noted that out of the total available funds of UGX 2.383Bn, a sum of UGX 2.375Bn was spent representing an absorption level of 99.7%. \uf0b7 I noted that seven (7) outputs with nine (9) activities worth UGX 1.44Bn were fully implemented while one (1) output with one (1) activity worth UGX 0.002Bn was partially implemented. \uf0b7 I noted that the College strategic plan was still in draft form as it lacked approval by both the Governing Council and National Planning Authority. \uf0b7 A review of the approved establishment structure revealed that out of the 83 approved positions, only 46 had been filled leaving 46 positions vacant."], ["21.", "Farm Income Enhancement and Forestry Conservation Project (FIEFOC ). Opinion Unqualified", "\uf0b7 The Project received UGX 52.15Bn (62.5%) against a budgeted amount of UGX 83.43Bn. Given the opening balance of UGX 1.12Bn from previous year, the total project funds available for the year totaled UGX 53.27Bn. \uf0b7 I noted that out of the total available funds of UGX 53.27Bn, a sum of UGX 52.44Bn was spent representing an absorption level of 98.4%. The unspent funds were still held on the Project Bank accounts to continue funding future project activities. \uf0b7 I noted that three (3) outputs with five (5) activities worth UGX 16.34Bn were fully implemented while six (6) outputs with thirty-seven (37) activities worth UGX 34.21Bn were partially implemented. The project fully"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 498, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "481", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 498, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "implemented twenty-five (25) activities; five (5) activities were partially implemented, while seven (7) activities remained unimplemented. \uf0b7 I noted that the total amount of UGX 2,244,572,384 was due from the Enable Youth Project beneficiaries (Principal \\+ Interest), of which UGX 1,479,980,097 was due by 30/06/2022 in the year under review. However, only UGX 159,827,501 (10.8%) was recovered by 30/06/2022, leaving a balance of UGX 1,320,152,596 outstanding.", null], ["22.", "Northern Uganda Resilience Initiative Project Opinion Unqualified", "\uf0b7 Out of the total rolled over funds of UGX.429,703,797 from the previous financial year, the project spent UGX.428,792,000 (99.7%) leaving an unspent balance of UGX 911,797 at the end of the financial year. \uf0b7 The project did not fully implement all the 16 activities as planned. I noted that 12 (75%) were fully implemented while 4(25%) were partially implemented."], ["23.", "Third National Communication (TNC) Opinion Unqualified", "\uf0b7 Out of the total approved budget of USD 170,174 for the period, USD.140,000 was received representing a performance level of 82.27% of the target. \uf0b7 Out of the total amount of US$178,440.50 available for spending, the project spent US$ 147,196.88 (82.8%) leaving an unspent balance of US$ 31,243.62. \uf0b7 I assessed the implementation of the 80 planned activities under the four components and noted that 36 activities (45%) were fully implemented, 38 activities (47.5%) were partially implemented and 6 activities (7.5%) were not implemented at all."], ["24.", "Water Supply and Sanitation on Refugee Hosting Communities in Northern Uganda Funded by (KFW) Opinion Unqualified", "\uf0b7 I noted that the project received UGX.20.24Bn of the UGX.23.6Bn that had been budgeted for, resulting in a shortfall of UGX.3.36Bn. The shortfall represents 16% of the approved budget. \uf0b7 Out of the total receipts for the financial year of UGX.20.241Bn only UGX.10.016Bn was spent by the entity resulting in an unspent balance of UGX. UGX.10.492Bn representing absorption level of 48.8%. \uf0b7 I assessed the implementation of a sample of two (2) outputs that had been fully quantified with a total of eleven (11) activities worth UGX 10.016Bn and noted that; no outputs was fully implemented while Two (2) outputs with eleven (11) activities worth UGX 10.016Bn were partially implemented. I further noted that out of the eleven (11) activities, the project fully implemented five (5) activities and six (6) activities were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 499, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "482", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 499, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I assessed service delivery and noted that there were delays in project completion which results in delayed benefit of water supply to the intended beneficiaries.", null], ["25.", "Ministry of Water, and Environment (MoWE) Opinion Unqualified", "\uf0b7 The Ministry collected NTR of UGX 1.643Bn (196.1%) against the estimated UGX 0.838Bn as projected by Ministry of MOFPED. \uf0b7 Out of the budgeted GoU revenue of UGX 536.2Bn by the Ministry, only UGX 456.1Bn was warranted representing performance of 85% of the target. I noted that out of the UGX 456.1 warranted to the Ministry, only UGX 448.2Bn was spent representing an absorption level of 98.3%. Subsequently, the unspent funds amounting to UGX 7.7Bn were swept back to the Consolidated Fund. \uf0b7 I noted that Forty-six (46) outputs with seventy-three (73) activities worth UGX.259.77Bn were partially implemented. Out of the seventy-three (73) activities, two (2) activities were fully implemented, seventy (70) activities were partially implemented, while one (1) activity remained unimplemented. \uf0b7 I noted that a register of land owned by the Ministry in different areas was not updated, with some land pieces lacking acreage, cost of acquisition and others lacking dates of acquisition. All the 372 pieces of land were not recorded in the GFMIS fixed asset module. I noted that out of the 372 pieces of land held, 221 pieces do not have land titles. \uf0b7 The entity budgeted to acquire land at a cost of UGX 31.06Bn in the financial years 2018/19-2021/22 but did not indicate the acreage in the Ministerial Policy statements. The Ministry acquired 113 pieces of land measuring 4481.9 hectares of land at UGX 10.39Bn using direct procurement without the approval of the Contracts Committee contrary to Section 85 (2) of the PPDA Act, 2003. I further noted that the said land was acquired without confirmation of funding by the Accounting Officer contrary to Section 59(2) of the PPDA Act 2003. \uf0b7 The Ministry acquired 113 pieces of land measuring 4481.9 hectares of land at a cost of UGX 10.39Bn without notifying Uganda Land Commission. \uf0b7 I noted accumulated interest expenditure of UGX. 553.03m resulting from non-payment of VAT and delayed payment. \uf0b7 Out of the approved staff structure of 709 staff, only 370 (52.2%) were filled leaving a staffing deficit of 339 (47.8%) positions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 500, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "483", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 500, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I reviewed documents relating to the procurement/development of 3 (three) IT systems and noted that the systems are not owned by the entity which increases the risk of exposure to vendor manipulation. I noted that the Ministry has no specific structures that steer and oversee ICT implementation. \uf0b7 The Ministry has no approved IT risk management framework/policy at the entity, and risk register. I also noted that the Ministry has no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 I noted that the Ministry does not prepare all components of financial statements on the system for example the Cash flow statement and Financial statements for donor funded projects but rather, does it off the system using the financial statements templates provided by the Accountant General. \uf0b7 Review of the e-Government Procurement (e-GP) system revealed that the Ministry approved a procurement plan for 1420 procurements estimated at a cost of UGX. 406.77Bn, but none of the procurement was completed on the system. I was not provided with contract management files for contract management files for 3 projects that were sampled for audit review.", null], ["26.", "Building Resilient Communities, Wetland Ecosystems and Associated Catchments in Uganda-Project Dec 2021 Implemented by MoWE Opinion Unqualified", "\uf0b7 No significant matter to report on."], ["27.", "Enhancing Conjunctive Management of Surface and Groundwater Resources in Selected Transboundary Aquifers July 2020 to 31 December 2021 Implemented by the Nile Basin Initiative Opinion Unqualified", "\uf0b7 No significant matter to report on."], ["28.", "South Western Cluster Water and Sanitation Project \u2013 NWSC", "\uf0b7 No material issues to report on"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 501, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "484", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 501, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", ""], ["29.", "National Water and Sewerage Corporation (NWSC) 2021 Opinion Unqualified", "\uf0b7 The financial statements under Note 28 include a Financial Asset in form of Trade Receivables. Management has estimated the fair value of the net financial asset receivable to be UGX 159.87 billion as at 30th June 2022. However, I was not provided with a periodic assessment and documentation of the risk and parameters leading to the expected trade loss of UGX.8.47Bn as required under IFRS 9. \uf0b7 I noted incidents where NWSC possessed land that had expired land leases; some titles were yet to be transferred in the company names; some land housing NWSC infrastructure and which was given by other government agencies had no MoUs signed; and some land was encroached on."], ["30.", "Multinational Lakes Edward and Albert Integrated Fisheries and Water Resources Management Project (LEAF) II Opinion Unqualified", "\uf0b7 A total of seven (7) strategic outputs (58.3%) were fully achieved, while 5 outputs were partially achieved and still on-going (41.7%). \uf0b7 Out of the approved budgeted revenue of USD 333,824.97, USD 320,930.55 was realised representing performance of 96% of the target. The project absorbed 99.99% of the total available funds for spending. \uf0b7 Out of the eleven (11) planned activities, ten (10) representing 90.9% were fully implemented; one (1) activity representing 9% was partially implemented. \uf0b7 I assessed five key deliverables (construction of a surveillance station, 3 landing sites, and supply of a research vessel) and noted that they were not undertaken in a timely manner. This was as a result of rising water levels and delays in GoU counterpart funding that affected works."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 502, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", ""], ["29.", "National Water and Sewerage Corporation (NWSC) 2021 Opinion Unqualified", "\uf0b7 The financial statements under Note 28 include a Financial Asset in form of Trade Receivables. Management has estimated the fair value of the net financial asset receivable to be UGX 159.87 billion as at 30th June 2022. However, I was not provided with a periodic assessment and documentation of the risk and parameters leading to the expected trade loss of UGX.8.47Bn as required under IFRS 9. \uf0b7 I noted incidents where NWSC possessed land that had expired land leases; some titles were yet to be transferred in the company names; some land housing NWSC infrastructure and which was given by other government agencies had no MoUs signed; and some land was encroached on."], ["30.", "Multinational Lakes Edward and Albert Integrated Fisheries and Water Resources Management Project (LEAF) II Opinion Unqualified", "\uf0b7 A total of seven (7) strategic outputs (58.3%) were fully achieved, while 5 outputs were partially achieved and still on-going (41.7%). \uf0b7 Out of the approved budgeted revenue of USD 333,824.97, USD 320,930.55 was realised representing performance of 96% of the target. The project absorbed 99.99% of the total available funds for spending. \uf0b7 Out of the eleven (11) planned activities, ten (10) representing 90.9% were fully implemented; one (1) activity representing 9% was partially implemented. \uf0b7 I assessed five key deliverables (construction of a surveillance station, 3 landing sites, and supply of a research vessel) and noted that they were not undertaken in a timely manner. This was as a result of rising water levels and delays in GoU counterpart funding that affected works."], ["", "ENERGY SECTOR", "\uf0b7"], ["1.", "Electricity Regulatory Authority (ERA) 2022/22 Opinion Unqualified", "\uf0b7 I noted that out of the budgeted revenue of UGX 30.432Bn, a sum of UGX.30.046Bn was realised representing a performance of 99%. The received funds were fully absorbed. \uf0b7 Out of the fifty-two (52) outcomes under the six (6) core focus areas, twenty (20) outcomes had been fully achieved, thirty-one (31) were partially achieved while one (1) outcome under accelerating electricity access was not achieved. Out of a total of 342 activities planned to be implemented, 263 activities (76.9%) were completed, 73 activities (21.3%) were still in progress while 6 activities (1.8%) were not executed. Non-implementation of activities affects achievement of intended service delivery outcomes. \uf0b7 The total staff establishment was at 92 persons and only 63 (68%) positions had been filled."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 502, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "485", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 502, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The average annual quality of service performance for the distribution companies, especially those operating in rural areas was 60%, while that of UMEME was 90%. \uf0b7 There are inadequacies in the awareness of the existence of the rebate policy, which has resulted in only two (2) rebate applications being processed, with an expected installed capacity addition of 9.1 MVA. \uf0b7 A review of the management of IT investments revealed inadequacies including; failure to seek clearance from NITA(U) on acquisitions, non-integration of IT systems and applications, lack of a specific structure to steer and oversee ICT implementation, staffing gap and failure by Internal audit to review the ICT systems that produce financial statements.", null], ["2.", "Grid Extension and Reinforcement Project- Ministry of Energy and Minerals Development (MEMD) Opinion Unqualified", "\uf0b7 Out of the budgeted Loan disbursements and GoU funds of USD.1.08Mn and USD.0.053Mn, only USD.0.85Mn and USD 0.044Mn was received, resulting into revenue performance of 78.7% and 83.48% respectively. \uf0b7 I noted that out of the available funds for the year totalling to USD.1.549Mn comprising an opening balance of USD.0.655Mn and USD 0.894Mn received during the year, only a total of USD 0.82Mn was utilised during the year, leaving a balance of USD.0.73Mn, representing an absorption rate of only 52.9%. \uf0b7 As at 30th June 2022, 5 years into implementation, it was noted that only USD.2.815Mn (80.4%) had been released to the project of which only USD.2.085Mn (74.1%) had been spent hence putting the overall loan absorption at 59.6% by 30th June 2022. The project was expected to close on 31st October 2022 but has since been granted an extension of up to 30th April 2024. \uf0b7 I noted delays in project implementation with several activities still in progress under; Safeguard Supervision and Monitoring consultant, Consultancy services for Gender Based Violence/Violence against Children, Consultancy services for Social Safeguards specialist and Power Subsector Sector Strengthening."], ["3.", "Hydropower Operations and Maintenance Excellence (HOME) Project Dec 2021 Opinion Unqualified", "\uf0b7 I noted that the project Statement of Financial Position included an amount of UGX 17.71 billion, being the Project cash balance as at 31st December 2021. However, management did not open a separate bank account for the project as required by the Grant Agreement (Clause 5.6) and Chapter 13 of UEGCL\u2019s Finance Regulations Manual. Co-mingling of grant funds with other funds makes them susceptible to misuse, and it renders it difficult to easily ascertain the accuracy of the project balances. \uf0b7 In the period under review, I noted that the absorption of budgeted funds was only NOK.2.274m of the budgeted NOK.30.278m, representing a 7.5% absorption level. Low funds absorption leads to delayed implementation of critical project activities, which may hinder project effectiveness."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 503, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The average annual quality of service performance for the distribution companies, especially those operating in rural areas was 60%, while that of UMEME was 90%. \uf0b7 There are inadequacies in the awareness of the existence of the rebate policy, which has resulted in only two (2) rebate applications being processed, with an expected installed capacity addition of 9.1 MVA. \uf0b7 A review of the management of IT investments revealed inadequacies including; failure to seek clearance from NITA(U) on acquisitions, non-integration of IT systems and applications, lack of a specific structure to steer and oversee ICT implementation, staffing gap and failure by Internal audit to review the ICT systems that produce financial statements.", null], ["2.", "Grid Extension and Reinforcement Project- Ministry of Energy and Minerals Development (MEMD) Opinion Unqualified", "\uf0b7 Out of the budgeted Loan disbursements and GoU funds of USD.1.08Mn and USD.0.053Mn, only USD.0.85Mn and USD 0.044Mn was received, resulting into revenue performance of 78.7% and 83.48% respectively. \uf0b7 I noted that out of the available funds for the year totalling to USD.1.549Mn comprising an opening balance of USD.0.655Mn and USD 0.894Mn received during the year, only a total of USD 0.82Mn was utilised during the year, leaving a balance of USD.0.73Mn, representing an absorption rate of only 52.9%. \uf0b7 As at 30th June 2022, 5 years into implementation, it was noted that only USD.2.815Mn (80.4%) had been released to the project of which only USD.2.085Mn (74.1%) had been spent hence putting the overall loan absorption at 59.6% by 30th June 2022. The project was expected to close on 31st October 2022 but has since been granted an extension of up to 30th April 2024. \uf0b7 I noted delays in project implementation with several activities still in progress under; Safeguard Supervision and Monitoring consultant, Consultancy services for Gender Based Violence/Violence against Children, Consultancy services for Social Safeguards specialist and Power Subsector Sector Strengthening."], ["3.", "Hydropower Operations and Maintenance Excellence (HOME) Project Dec 2021 Opinion Unqualified", "\uf0b7 I noted that the project Statement of Financial Position included an amount of UGX 17.71 billion, being the Project cash balance as at 31st December 2021. However, management did not open a separate bank account for the project as required by the Grant Agreement (Clause 5.6) and Chapter 13 of UEGCL\u2019s Finance Regulations Manual. Co-mingling of grant funds with other funds makes them susceptible to misuse, and it renders it difficult to easily ascertain the accuracy of the project balances. \uf0b7 In the period under review, I noted that the absorption of budgeted funds was only NOK.2.274m of the budgeted NOK.30.278m, representing a 7.5% absorption level. Low funds absorption leads to delayed implementation of critical project activities, which may hinder project effectiveness."], ["4.", "Fuel Marking Quality Programme (FMQP) Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX 9.684Bn out of which, UGX 9.288Bn was realised, resulting in a shortfall of UGX.0.396Bn. The shortfall represents 4.08% of the approved budget. \uf0b7 I assessed the implementation of a sample of five (5) outputs that had been fully quantified with a total of twelve (12) activities worth UGX.2.590Bn and noted that one (1) output with two (2) activities and expenditure worth"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 503, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "486", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 503, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "UGX.1.493Bn were fully implemented. Four (4) outputs with ten (10) activities worth UGX.1.097Bn were partially implemented. \uf0b7 Review of the compliance assessment results of 3,132 fuel stations assessed in Central, Eastern and Western regions against the different clauses of US 947-1:2019 standards revealed that a total of 1,773(57%) of the fuel stations contravened the required standards. \uf0b7 Fuel marking laboratory established in 2009 and as at June 2022, the laboratory had not yet attained ISO accreditation as at June 2022. \uf0b7 I noted that the Programme uses uncertified service providers in conducting the calibration exercise of laboratory equipment. This could lead to equipment breakdown or invalid test results leading to loss of customer confidence. \uf0b7 There are inadequate working and safety conditions at Malaba and Mutukula petroleum laboratories.", null], ["5.", "Energy for Rural Transformation III PSFU Project (ERT III). Opinion Unqualified", "\uf0b7 The entity did not receive any funding for the period under review. The funds amounting to USD 254,802 carried from prior year were available for spending during the period. Out of this, USD. 230,234 was spent by the entity and USD. 7,810 lost in foreign exchange resulting in an unspent balance of USD. 16,758 representing absorption level of 93% for the year. \uf0b7 I noted that UGX. 7,412,500 related to an outstanding payment to Comboni Technical Institute for training fees has remained unpaid having bounced several times. \uf0b7 I noted that out of the project cumulative receipts of USD. 1,747,860, only USD. 1,726,531 was absorbed by the project representing an absorption level of 98.7% over the project life. \uf0b7 As at 31st December, 2021; 860 trainees had qualified for the electrical installation permit, grade D, exceeding the objective target of 850 certified wiremen. However, objective of developing six Community Based Micro Hydro Power Generation Schemes in the districts of Kabarole and Kasese was not achieved. There was no Pico /micro scheme developed at the time of project closure."], ["6.", "Uganda Rural Electricity Access Project (UREAP). Opinion Unqualified", "\uf0b7 I noted that, for the financial year 2021/22 the project had a Budget of UGX.112,283,563,000, out of which UGX.72,711,272,991 was disbursed representing a shortfall 39,572,290,009, which is 35.2% of the Budget. \uf0b7 I also noted that as at 1st July 2021, the project had an opening balance of UGX.564,461,546. During the year UGX. 72,711,272,991 was released, thus leading to total available funds of UGX.73,275,734,537. Out of which, UGX. 71,218,963,281 was utilised representing an absorption level of 97.2%. \uf0b7 I noted that as at 30th June 2022, the Bank had disbursed USD 64.19Million and Euros 9.23Million against the Loan credit facility of USD 100 Million and Grant of Euros 11.205 million representing 64.19% and 82.35%, respectively. I further noted that the deadline for disbursements for the loan funding (project closure) was revised to 31st December, 2023 from 31st December 2020 and that of the grant maintained at 31st December, 2022 after a number of projects lagged behind."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 504, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "UGX.1.493Bn were fully implemented. Four (4) outputs with ten (10) activities worth UGX.1.097Bn were partially implemented. \uf0b7 Review of the compliance assessment results of 3,132 fuel stations assessed in Central, Eastern and Western regions against the different clauses of US 947-1:2019 standards revealed that a total of 1,773(57%) of the fuel stations contravened the required standards. \uf0b7 Fuel marking laboratory established in 2009 and as at June 2022, the laboratory had not yet attained ISO accreditation as at June 2022. \uf0b7 I noted that the Programme uses uncertified service providers in conducting the calibration exercise of laboratory equipment. This could lead to equipment breakdown or invalid test results leading to loss of customer confidence. \uf0b7 There are inadequate working and safety conditions at Malaba and Mutukula petroleum laboratories.", null], ["5.", "Energy for Rural Transformation III PSFU Project (ERT III). Opinion Unqualified", "\uf0b7 The entity did not receive any funding for the period under review. The funds amounting to USD 254,802 carried from prior year were available for spending during the period. Out of this, USD. 230,234 was spent by the entity and USD. 7,810 lost in foreign exchange resulting in an unspent balance of USD. 16,758 representing absorption level of 93% for the year. \uf0b7 I noted that UGX. 7,412,500 related to an outstanding payment to Comboni Technical Institute for training fees has remained unpaid having bounced several times. \uf0b7 I noted that out of the project cumulative receipts of USD. 1,747,860, only USD. 1,726,531 was absorbed by the project representing an absorption level of 98.7% over the project life. \uf0b7 As at 31st December, 2021; 860 trainees had qualified for the electrical installation permit, grade D, exceeding the objective target of 850 certified wiremen. However, objective of developing six Community Based Micro Hydro Power Generation Schemes in the districts of Kabarole and Kasese was not achieved. There was no Pico /micro scheme developed at the time of project closure."], ["6.", "Uganda Rural Electricity Access Project (UREAP). Opinion Unqualified", "\uf0b7 I noted that, for the financial year 2021/22 the project had a Budget of UGX.112,283,563,000, out of which UGX.72,711,272,991 was disbursed representing a shortfall 39,572,290,009, which is 35.2% of the Budget. \uf0b7 I also noted that as at 1st July 2021, the project had an opening balance of UGX.564,461,546. During the year UGX. 72,711,272,991 was released, thus leading to total available funds of UGX.73,275,734,537. Out of which, UGX. 71,218,963,281 was utilised representing an absorption level of 97.2%. \uf0b7 I noted that as at 30th June 2022, the Bank had disbursed USD 64.19Million and Euros 9.23Million against the Loan credit facility of USD 100 Million and Grant of Euros 11.205 million representing 64.19% and 82.35%, respectively. I further noted that the deadline for disbursements for the loan funding (project closure) was revised to 31st December, 2023 from 31st December 2020 and that of the grant maintained at 31st December, 2022 after a number of projects lagged behind."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 504, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "487", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 504, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted delays in implementation of the works and the overall project completion for the lots-1-7 was at 83% and Lots-10-13 at 59.84%. Notably, under Lots 10 and 13, Medium Voltage stringing, and Low Voltage (LV) stringing had not yet commenced and so has customer connections in all the lots. Under Lot 7 Low Voltage Pole erection was at 61% and stringing at 9.9%. \uf0b7 Supplies in the Lot 9A category (supply of pre-paid energy metres) at the time of audit had not yet been delivered due to divergent views and on-going negotiations on the understanding of the technical requirements for the prepaid energy meters between MEMD and the supplier (XJ Group), discussions were yet to be concluded as at year end. \uf0b7 Out of 7 batches submitted by UMEME for connections from supplies under lot 8A and 8B, only batch 1 and 2 had been verified by MEMD causing a delay in the necessary funding for completion of the exercise; A total of 16,518 verified eligible connections had been invoiced by UMEME but not paid for L&T and inspection fees for no pole services amounting to UGX.1,404,030,000 (VAT exclusive).", null], ["7.", "Gulu \u2013 Agago Transmission Line project Opinion Unqualified", "\uf0b7 Out of the budgeted Donor and GoU funds of USD.15.69Mn and USD.1.99Mn, only USD.3.92Mn and USD.0.56Mn was received resulting into revenue performance of 25% and 28% respectively. \uf0b7 I noted that out of the available funds for the year totalling to USD. 6.26Mn, only USD.1.38Mn was utilized, leaving a balance of USD.4.88Mn, representing an absorption rate of only 22%. \uf0b7 I noted that UGX 217.34Mn of the prior year outstanding receivables related to funds due from a Contractor, whose contract for construction of PAPs resettlement houses had been terminated. Construction of only 7 houses out of the 17 had commenced. In addition, out of the 472 PAPs set for cash compensations, 463 disclosures had been made representing 98%. Of these, 459 (97%) agreements were obtained from the disclosures, out of which 2 (0.4%) disputes arose, and payments to 455 (96.4%) PAPs were made by year end. \uf0b7 I noted delays in project implementation with; Tower structures at 37.5% against a planned target of 77% and Substations and HPP switchyard station at 17.49% against a planned target of 48.4%. Major Project works such as; Survey, Design, Supply and Installations works had not yet commenced as at 30th June 2022."], ["8.", "Energy for Rural Transformation III (ERT III) \u2013REA Project. Opinion Unqualified", "\uf0b7 I noted that as at 1st July 2021, the Project had an opening balance of UGX 41.24Bn. During the year UGX.86.35Bn was disbursed. The available funds totaled to UGX.127.59Bn, out of which, UGX.62.02Bn was utilized on grid intensification and extension projects and Last Mile Consumer Connections, leaving an unutilized balance of UGX.65.5Bn, representing an absorption level of 51.3%. \uf0b7 I observed that the total amount of credit for the project was USD 143.2 Million (USD 135M IDA Credit and USD 8.2M GEF grant). Of which, USD 116.1 Million relates to REA. By the end of the financial year, the Bank had only disbursed USD 76.9 Million, representing 66% of the total credit to REA. \uf0b7 I noted that Fast Track 1 Kiganda-Mile 16 was completed and commissioned on 5th February, 2021, while Fast track 2 Ruhumba-Kashwa was completed and commissioned on 28th August 2021. The Projects were handed over"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 505, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted delays in implementation of the works and the overall project completion for the lots-1-7 was at 83% and Lots-10-13 at 59.84%. Notably, under Lots 10 and 13, Medium Voltage stringing, and Low Voltage (LV) stringing had not yet commenced and so has customer connections in all the lots. Under Lot 7 Low Voltage Pole erection was at 61% and stringing at 9.9%. \uf0b7 Supplies in the Lot 9A category (supply of pre-paid energy metres) at the time of audit had not yet been delivered due to divergent views and on-going negotiations on the understanding of the technical requirements for the prepaid energy meters between MEMD and the supplier (XJ Group), discussions were yet to be concluded as at year end. \uf0b7 Out of 7 batches submitted by UMEME for connections from supplies under lot 8A and 8B, only batch 1 and 2 had been verified by MEMD causing a delay in the necessary funding for completion of the exercise; A total of 16,518 verified eligible connections had been invoiced by UMEME but not paid for L&T and inspection fees for no pole services amounting to UGX.1,404,030,000 (VAT exclusive).", null], ["7.", "Gulu \u2013 Agago Transmission Line project Opinion Unqualified", "\uf0b7 Out of the budgeted Donor and GoU funds of USD.15.69Mn and USD.1.99Mn, only USD.3.92Mn and USD.0.56Mn was received resulting into revenue performance of 25% and 28% respectively. \uf0b7 I noted that out of the available funds for the year totalling to USD. 6.26Mn, only USD.1.38Mn was utilized, leaving a balance of USD.4.88Mn, representing an absorption rate of only 22%. \uf0b7 I noted that UGX 217.34Mn of the prior year outstanding receivables related to funds due from a Contractor, whose contract for construction of PAPs resettlement houses had been terminated. Construction of only 7 houses out of the 17 had commenced. In addition, out of the 472 PAPs set for cash compensations, 463 disclosures had been made representing 98%. Of these, 459 (97%) agreements were obtained from the disclosures, out of which 2 (0.4%) disputes arose, and payments to 455 (96.4%) PAPs were made by year end. \uf0b7 I noted delays in project implementation with; Tower structures at 37.5% against a planned target of 77% and Substations and HPP switchyard station at 17.49% against a planned target of 48.4%. Major Project works such as; Survey, Design, Supply and Installations works had not yet commenced as at 30th June 2022."], ["8.", "Energy for Rural Transformation III (ERT III) \u2013REA Project. Opinion Unqualified", "\uf0b7 I noted that as at 1st July 2021, the Project had an opening balance of UGX 41.24Bn. During the year UGX.86.35Bn was disbursed. The available funds totaled to UGX.127.59Bn, out of which, UGX.62.02Bn was utilized on grid intensification and extension projects and Last Mile Consumer Connections, leaving an unutilized balance of UGX.65.5Bn, representing an absorption level of 51.3%. \uf0b7 I observed that the total amount of credit for the project was USD 143.2 Million (USD 135M IDA Credit and USD 8.2M GEF grant). Of which, USD 116.1 Million relates to REA. By the end of the financial year, the Bank had only disbursed USD 76.9 Million, representing 66% of the total credit to REA. \uf0b7 I noted that Fast Track 1 Kiganda-Mile 16 was completed and commissioned on 5th February, 2021, while Fast track 2 Ruhumba-Kashwa was completed and commissioned on 28th August 2021. The Projects were handed over"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 505, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "488", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 505, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "to respective utilities for operation and maintenance. However, there are outstanding PAPs under these projects that have not been identified and paid. The compensatory funds lie on an escrow account \uf0b7 I noted that Fast Track 3&4 Line contracts were signed on January 2020, and were expected to be completed within 15 months. However, although the commissioning dates had been extended to 25th/Sept/2022 and 27th/Aug/2022 for lines 3 and 4 respectively, by October 2022, both lines had not yet been commissioned. \uf0b7 I noted that Lines 11-21 under lots B, C and D experienced delays and compensation of PAPs was cited as the major reason for delayed erection of poles and line stringing. Particularly, none of the PAPs under the rerouted line 18 had been compensated although the valuation report had been submitted to the CGV. \uf0b7 I noted that the schemes under grid intensification and associated connections were largely delayed due to to delays in compensation of PAPs as well as non-conformance of the transformers to the approved specification at the time of Factory Acceptance Tests under Umeme Scheme, Batch 1. \uf0b7 To-date, out of 48,152 PAPs approved for compensation, only 34,722 PAPs have been paid. Out of the approved compensation amount of UGX.34,207,862,587, only UGX. 23,138,699,477 was paid leaving a balance of UGX.11,069,163,110 as the outstanding compensation amount.", null], ["9.", "Masaka-Mbarara Transmission Line and extension of substations project Opinion Unqualified", "\uf0b7 Out of the budgeted GoU funds and Loan disbursements of USD 3.40Mn and USD 1.71Mn, respectively, only USD 1.01Mn was received under GOU. There were no donor funds received due to low absorption capacity of the donor funding, resulting into revenue performance of only 29.8%. \uf0b7 I noted that out of the available funds for the year totalling to USD 15.66Mn, only USD 9.07Mn was utilized, leaving a balance of USD 6.59Mn, representing an absorption rate of only 58%. \uf0b7 I noted that implementation of the project was lagging behind the planned timelines, notably the construction had not commenced as planned. \uf0b7 I noted delays and challenges in implementation of RAP. Out of 2,654 PAPs approved for compensation, only 847 PAPs had been paid, leaving 1,807 (32%) PAPs not paid. . I further noted that out of the 2,654 PAPs, 1,704 disclosures had been made representing 64% and 1,617 (61%) agreements were obtained from disclosures."], ["10.", "Uganda National Refinery Company Opinion Unqualified", "\uf0b7 The Entity budgeted to receive UGX 6.97Bn, out of which UGX 5.61Bn was availed, resulting in a shortfall of UGX 1.36Bn which represents 20% of the budget. \uf0b7 Various construction projects at Kabaale Industrial Park had progressed to significant stages. However, the Refinery FID was extended to mid-2023, crude oil export hub was not undertaken, Kabaale airport construction was 85% complete, and road construction and other amenities were on-going. \uf0b7 The construction of the Refinery had not commenced. Agreements such as; Implementation Agreement, Crude Supply Agreement, and Shareholders Agreement were not in place although negotiations had commenced. In addition, the resettlement Action Plan (RAP) was not completed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 506, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "to respective utilities for operation and maintenance. However, there are outstanding PAPs under these projects that have not been identified and paid. The compensatory funds lie on an escrow account \uf0b7 I noted that Fast Track 3&4 Line contracts were signed on January 2020, and were expected to be completed within 15 months. However, although the commissioning dates had been extended to 25th/Sept/2022 and 27th/Aug/2022 for lines 3 and 4 respectively, by October 2022, both lines had not yet been commissioned. \uf0b7 I noted that Lines 11-21 under lots B, C and D experienced delays and compensation of PAPs was cited as the major reason for delayed erection of poles and line stringing. Particularly, none of the PAPs under the rerouted line 18 had been compensated although the valuation report had been submitted to the CGV. \uf0b7 I noted that the schemes under grid intensification and associated connections were largely delayed due to to delays in compensation of PAPs as well as non-conformance of the transformers to the approved specification at the time of Factory Acceptance Tests under Umeme Scheme, Batch 1. \uf0b7 To-date, out of 48,152 PAPs approved for compensation, only 34,722 PAPs have been paid. Out of the approved compensation amount of UGX.34,207,862,587, only UGX. 23,138,699,477 was paid leaving a balance of UGX.11,069,163,110 as the outstanding compensation amount.", null], ["9.", "Masaka-Mbarara Transmission Line and extension of substations project Opinion Unqualified", "\uf0b7 Out of the budgeted GoU funds and Loan disbursements of USD 3.40Mn and USD 1.71Mn, respectively, only USD 1.01Mn was received under GOU. There were no donor funds received due to low absorption capacity of the donor funding, resulting into revenue performance of only 29.8%. \uf0b7 I noted that out of the available funds for the year totalling to USD 15.66Mn, only USD 9.07Mn was utilized, leaving a balance of USD 6.59Mn, representing an absorption rate of only 58%. \uf0b7 I noted that implementation of the project was lagging behind the planned timelines, notably the construction had not commenced as planned. \uf0b7 I noted delays and challenges in implementation of RAP. Out of 2,654 PAPs approved for compensation, only 847 PAPs had been paid, leaving 1,807 (32%) PAPs not paid. . I further noted that out of the 2,654 PAPs, 1,704 disclosures had been made representing 64% and 1,617 (61%) agreements were obtained from disclosures."], ["10.", "Uganda National Refinery Company Opinion Unqualified", "\uf0b7 The Entity budgeted to receive UGX 6.97Bn, out of which UGX 5.61Bn was availed, resulting in a shortfall of UGX 1.36Bn which represents 20% of the budget. \uf0b7 Various construction projects at Kabaale Industrial Park had progressed to significant stages. However, the Refinery FID was extended to mid-2023, crude oil export hub was not undertaken, Kabaale airport construction was 85% complete, and road construction and other amenities were on-going. \uf0b7 The construction of the Refinery had not commenced. Agreements such as; Implementation Agreement, Crude Supply Agreement, and Shareholders Agreement were not in place although negotiations had commenced. In addition, the resettlement Action Plan (RAP) was not completed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 506, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "489", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 506, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["11.", "Kampala Metropolitan Transmission System Improvement Project. Opinion Unqualified", "\uf0b7 I noted under Donor funding that the Entity budgeted to receive USD 585,915, out of which USD.127,317.33 was released, resulting in a shortfall of USD 458,597.66 representing 78% of the Budget. Under Gou Funding USD. 1,900,000 was budgeted, Out of which USD. 1,047,848.46 was released, resulting in a shortfall of USD 852,151.5 representing 45% of the Budget. \uf0b7 Out of the available funds of USD.7,628,745.3 for the period under review, USD 2,409,128.47 was utilised, leaving a balance of USD. 5,219,616.83, representing an absorption rate of 31.5%. \uf0b7 There are significant delays in project implementation. The initial project completion date was February 2022. However, by November 2022, UETCL was still undertaking the procurement process of the EPC contractor. \uf0b7 Out of 129 Project Affected Persons (PAPs), 115 (89%) had been compensated"], ["12.", "Strengthening Management of Oil and Gas Sector in Uganda Programme (SMOGU)", "\uf0b7 The Programme budgeted to receive USD 738,078 for the period under review, and only USD 551,358.46 was realized representing, 75% of the budget. \uf0b7 During the financial year, USD 551,358.46 was available for spending on the Local account, out of which, USD 429,604 was spent by the project resulting in an unspent balance of USD 121,754.46, representing an absorption level of 77.9%. \uf0b7 The counterpart funding for the program from GoU amounting to MNOK 12,401. (USD 1.256 Million) was not realized."], ["13.", "Petroleum Authority of Uganda (PAU). Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.65.22Bn out of which UGX. 55.22Bn was warranted, resulting in a shortfall of UGX. 10Bn. The shortfall represents 15.3% of the approved budget. \uf0b7 Out of the total warrants for the financial year of UGX. 55.22Bn, only UGX.54.68Bn was spent by the entity resulting in an unspent balance of UGX.0.54Bn, representing an absorption level of 99.02%. \uf0b7 I noted that of the 7 quantified activities worth UGX.27.59Bn assessed; none of the activities was fully implemented, 37 activities representing 94.87% were partially implemented, while 2 activities representing 5.13% were not implemented. \uf0b7 I noted that out of 277 total staff establishment, only 202 (73%) positions had been filled, leaving 75 (27%) positions still vacant. This adversely affects the implementation of the Authorities Operations. \uf0b7 I noted during the review of the ICT investment that the Authority had total warrants for the financial years for IT investment of UGX. 13.111Bn and only UGX. 12.611Bn was spent by the entity resulting in an unspent balance of UGX.0.54Bn representing an absorption level of 96%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 507, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["11.", "Kampala Metropolitan Transmission System Improvement Project. Opinion Unqualified", "\uf0b7 I noted under Donor funding that the Entity budgeted to receive USD 585,915, out of which USD.127,317.33 was released, resulting in a shortfall of USD 458,597.66 representing 78% of the Budget. Under Gou Funding USD. 1,900,000 was budgeted, Out of which USD. 1,047,848.46 was released, resulting in a shortfall of USD 852,151.5 representing 45% of the Budget. \uf0b7 Out of the available funds of USD.7,628,745.3 for the period under review, USD 2,409,128.47 was utilised, leaving a balance of USD. 5,219,616.83, representing an absorption rate of 31.5%. \uf0b7 There are significant delays in project implementation. The initial project completion date was February 2022. However, by November 2022, UETCL was still undertaking the procurement process of the EPC contractor. \uf0b7 Out of 129 Project Affected Persons (PAPs), 115 (89%) had been compensated"], ["12.", "Strengthening Management of Oil and Gas Sector in Uganda Programme (SMOGU)", "\uf0b7 The Programme budgeted to receive USD 738,078 for the period under review, and only USD 551,358.46 was realized representing, 75% of the budget. \uf0b7 During the financial year, USD 551,358.46 was available for spending on the Local account, out of which, USD 429,604 was spent by the project resulting in an unspent balance of USD 121,754.46, representing an absorption level of 77.9%. \uf0b7 The counterpart funding for the program from GoU amounting to MNOK 12,401. (USD 1.256 Million) was not realized."], ["13.", "Petroleum Authority of Uganda (PAU). Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.65.22Bn out of which UGX. 55.22Bn was warranted, resulting in a shortfall of UGX. 10Bn. The shortfall represents 15.3% of the approved budget. \uf0b7 Out of the total warrants for the financial year of UGX. 55.22Bn, only UGX.54.68Bn was spent by the entity resulting in an unspent balance of UGX.0.54Bn, representing an absorption level of 99.02%. \uf0b7 I noted that of the 7 quantified activities worth UGX.27.59Bn assessed; none of the activities was fully implemented, 37 activities representing 94.87% were partially implemented, while 2 activities representing 5.13% were not implemented. \uf0b7 I noted that out of 277 total staff establishment, only 202 (73%) positions had been filled, leaving 75 (27%) positions still vacant. This adversely affects the implementation of the Authorities Operations. \uf0b7 I noted during the review of the ICT investment that the Authority had total warrants for the financial years for IT investment of UGX. 13.111Bn and only UGX. 12.611Bn was spent by the entity resulting in an unspent balance of UGX.0.54Bn representing an absorption level of 96%."], ["14.", "Grid Expansion and Reinforcement Project (GERP)-UETCL.", "\uf0b7 Out of the budgeted Donor and GoU funds of USD. 30,311,916 and USD 714,286, only USD. 25,773,250 and USD 216,497 was received resulting into revenue performance of 85% and 30% respectively."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 507, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "490", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 507, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 I noted that out of the total available funds for the year of USD. 54,992,890, only USD. 16,203,439 was utilized, leaving a balance of USD. 38,789,451, representing an absorption rate of only 29.4%. \uf0b7 Out of the total amount of credit for the Project of USD 127.3 Million (USD 100M IDA Credit and USD 27.3M GoU counterpart funding), only USD 55,230,250 (55.2%) and USD 8,161,920 (28.8%) had been disbursed under IDA funds and GOU funds respectively. \uf0b7 Out of the annual target of 95% progress, under Lot 1; -Construction of 132kv Double Circuit Transmission Lines, only 68% was achieved. Out of the annual target of 99% progress under Lot 2- construction of Substations, only 56.8% was achieved. \uf0b7 Out of 3,364 identified PAPs under Kole-Gulu-Nebbi-Arua Section, only 2,952 (87.8%) had been compensated. Significant delays were noted under the Arua Section, out of 633 PAPs, 160 (25%) had not been compensated under the Arua section, while out of 2,351 under Gulu-Nebbi-Arua Section, payment to 386 PAPs (17%) remained outstanding. Construction of PAP houses was yet to be completed."], ["15.", "Uganda Petroleum Fund (UPF). Opinion Unqualified", "\uf0b7 During the year, funds amounting to UGX.10,945,470,241 were not transferred by Uganda Revenue Authority to the Petroleum fund account Contrary to Section 56 (2) and (3) of the PFMA, 2015. This affects timely disbursement of funds to the Consolidated Fund. \uf0b7 I noted that, funds were neither appropriated nor transferred to the Reserve despite the establishment of the Petroleum Revenue Investment framework/Policy. The net cash and bank balance on the Fund of UGX.110,238,744,342, as at June 30th 2022, remained unutilized. \uf0b7 I noted that the Investment Advisory Committee to the Minister was faced with challenges of inadequate funding of its planned activities. Activities such as benchmarking with oil producing countries and some trainings, among others, were not undertaken"], ["16.", "Uganda Electricity Generation Company Limited (UEGCL) Opinion Unqualified", "\uf0b7 Out of the planned revenue of UGX.259.3Bn, the Company realized UGX.210.9 Billion representing a performance of 81.4% of the target. \uf0b7 Un \u2013 implemented activities/Projects of UGX. 522,000,000 under Nyagak III HPP \uf0b7 Delayed implementation of projects of Isimba HPP at 99.5% completion, Karuma HPP at 96.7%, Muzizi HPP at 55.4%, Nyagak HPP at 82.6% \uf0b7 Out of the total funds available in the year of the Norwegian Grant of UGX. 20,116,425,000, only UGX 1,395,157,000, was spent resulting into an under absorption of UGX. 17,653,567,000. The company returned UGX 1,067,701,350 in the year under review relating to previous activities not undertaken."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 508, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 I noted that out of the total available funds for the year of USD. 54,992,890, only USD. 16,203,439 was utilized, leaving a balance of USD. 38,789,451, representing an absorption rate of only 29.4%. \uf0b7 Out of the total amount of credit for the Project of USD 127.3 Million (USD 100M IDA Credit and USD 27.3M GoU counterpart funding), only USD 55,230,250 (55.2%) and USD 8,161,920 (28.8%) had been disbursed under IDA funds and GOU funds respectively. \uf0b7 Out of the annual target of 95% progress, under Lot 1; -Construction of 132kv Double Circuit Transmission Lines, only 68% was achieved. Out of the annual target of 99% progress under Lot 2- construction of Substations, only 56.8% was achieved. \uf0b7 Out of 3,364 identified PAPs under Kole-Gulu-Nebbi-Arua Section, only 2,952 (87.8%) had been compensated. Significant delays were noted under the Arua Section, out of 633 PAPs, 160 (25%) had not been compensated under the Arua section, while out of 2,351 under Gulu-Nebbi-Arua Section, payment to 386 PAPs (17%) remained outstanding. Construction of PAP houses was yet to be completed."], ["15.", "Uganda Petroleum Fund (UPF). Opinion Unqualified", "\uf0b7 During the year, funds amounting to UGX.10,945,470,241 were not transferred by Uganda Revenue Authority to the Petroleum fund account Contrary to Section 56 (2) and (3) of the PFMA, 2015. This affects timely disbursement of funds to the Consolidated Fund. \uf0b7 I noted that, funds were neither appropriated nor transferred to the Reserve despite the establishment of the Petroleum Revenue Investment framework/Policy. The net cash and bank balance on the Fund of UGX.110,238,744,342, as at June 30th 2022, remained unutilized. \uf0b7 I noted that the Investment Advisory Committee to the Minister was faced with challenges of inadequate funding of its planned activities. Activities such as benchmarking with oil producing countries and some trainings, among others, were not undertaken"], ["16.", "Uganda Electricity Generation Company Limited (UEGCL) Opinion Unqualified", "\uf0b7 Out of the planned revenue of UGX.259.3Bn, the Company realized UGX.210.9 Billion representing a performance of 81.4% of the target. \uf0b7 Un \u2013 implemented activities/Projects of UGX. 522,000,000 under Nyagak III HPP \uf0b7 Delayed implementation of projects of Isimba HPP at 99.5% completion, Karuma HPP at 96.7%, Muzizi HPP at 55.4%, Nyagak HPP at 82.6% \uf0b7 Out of the total funds available in the year of the Norwegian Grant of UGX. 20,116,425,000, only UGX 1,395,157,000, was spent resulting into an under absorption of UGX. 17,653,567,000. The company returned UGX 1,067,701,350 in the year under review relating to previous activities not undertaken."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 508, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "491", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 508, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Long outstanding Payables of UGX 985,000,000 relating to penal interest charged by URA, resulting from late payment of WHT on consultancy services for the period 2001-2009. \uf0b7 Delayed commissioning of Karuma Dam, completion date was extended to 22nd January 2023, resulting in a delay of 3 years and 6 months from the initial planned completion date. \uf0b7 Non-conformances (NC) in relation to electrical, mechanical and civil works components that required rectification before commissioning of the Karuma dam. \uf0b7 Delayed completion of Project snags at Isimba HPP. The Defects Liability Period was extended from 1st April 2022 to 30th September 2022 \uf0b7 Pending activities after Final Loan draw down for Isimba HPP. Although, the final loan drawdown date was 21st December 2021, certain activities were outstanding, for instance; the floating boom installation and access road construction. \uf0b7 Damaged equipment after the flooding of Isimba HPP. The Company spent UGX 1.3Bn to fix the damage, but other repairs and replacements were yet to be undertaken. The flooding was attributed to the contractor\u2019s failure to fix all the snags. \uf0b7 Revenue loss due to Irregular Energy Billing at Isimba HPP: UGX 56 Billion. This is because the Company bills energy sold and not the available capacity. \uf0b7 Payments to owner\u2019s Engineer Isimba HPP: UGX. 1,494,332,008, resulting from delay in completion of rectifications by contractor \uf0b7 Rehabilitation of the Nalubaale \u2013 Kiira hydropower plants. I noted that with concern the withdrawal of KfW from the funding of the proposed rehabilitation of the Nalubaale \u2013 Kiira hydropower plants \uf0b7 Expired final drawdown period of KfW Loan worth Euros 40 Million for Muzizi HPP (44.7MW) of 30th December, 2021, without any evidence availed to confirm that the entity applied for an extension from the lender in regard to extending the final drawdown date.", null], ["17.", "Mutundwe-Entebbe 132kv Double Circuit Transimssion Line Project - UETCL June 2021 Opinion Unqualified", "\uf0b7 I noted that a total of 79 land titles that project affected persons handed over to UETCL were physically missing from the UETCL archives. \uf0b7 I noted delays in transfer of land titles, out of 346 titles received from PAPs only 3 were processed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 509, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "492", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 509, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 I noted that whereas the compensation process started in December 2015, as at 30 June 2021, out of 1,053 project affected persons, only 880 had been compensated"], ["18.", "Uganda Electricity Distribution Company- UEDCL Opinion Unqualified", "\uf0b7 Out of the planned revenue of UGX.89.35Bn, the Company realized UGX.73.32 Billion representing a performance of 82% of the target. \uf0b7 Out of the total receipts of UGX 73.32Bn, only UGX 66.091Bn was absorbed representing absorption rate of 90%. \uf0b7 Out of the one hundred (100) key initiatives implemented under six (6) sampled departments and Units ,47(47%) tasks had been fully implemented, 45(45%) were partially implemented while 7(7%) were not implemented during the year. \uf0b7 I noted outstanding receivables for energy bills by Government entities of UGX. 68,333,895,572, and this resulted into withdrawal of the sum from the escrow Account. \uf0b7 The Company had recognized payables of UGX 9.258 arising from Power Evacuation Losses stemming from absence of adequate and appropriate transmission lines to evacuate generated electricity from Kikagati, Nkusi, Mpanga and Siti Power Plants. \uf0b7 I noted delays in connection of New Service Customers within the stipulated timelines and several Faulty Meter Complaints from customers. The delays ranged between 10 to 500 days."], ["19.", "Uganda National Oil Company Opinion Unqualified", "\uf0b7 The entity budgeted to receive funding from government and internally generated resources amounting to UGX 130.67Bn, out of which UGX 48.29Bn was received, representing a budget performance of only 37%, it was also noted that the funding gap was majorly from less Gou funds warranted. \uf0b7 Out of the total budget of UGX. 129.10Bn expected to be funded by government, only 46.59Bn was actually received, creating a funding gap of UGX. 93.16Bn. \uf0b7 Out of the received government funds, UGX. 35.93Bn was actually spent, representing an absorption level of 77% and an expenditure \uf0b7 I noted that annual work plans are not harmonized with the budget estimates, and as a result the work plan and activity performance are monitored separately and are not quantified. It is difficult to harmonize funds spent in relation to budget, work plans and actual performance. \uf0b7 I noted that out of the twenty-four (24) KPI\u2019s sampled under the four (4) core focus areas and fifteen (15) objectives, thirteen (13) KPI\u2019s had been fully achieved, nine (9) were partially achieved while two (2) KPI\u2019s under Maximize Shareholder Value and increasing profitability were not achieved as summarized in the tables below."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 510, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "", "\uf0b7 I noted that whereas the compensation process started in December 2015, as at 30 June 2021, out of 1,053 project affected persons, only 880 had been compensated"], ["18.", "Uganda Electricity Distribution Company- UEDCL Opinion Unqualified", "\uf0b7 Out of the planned revenue of UGX.89.35Bn, the Company realized UGX.73.32 Billion representing a performance of 82% of the target. \uf0b7 Out of the total receipts of UGX 73.32Bn, only UGX 66.091Bn was absorbed representing absorption rate of 90%. \uf0b7 Out of the one hundred (100) key initiatives implemented under six (6) sampled departments and Units ,47(47%) tasks had been fully implemented, 45(45%) were partially implemented while 7(7%) were not implemented during the year. \uf0b7 I noted outstanding receivables for energy bills by Government entities of UGX. 68,333,895,572, and this resulted into withdrawal of the sum from the escrow Account. \uf0b7 The Company had recognized payables of UGX 9.258 arising from Power Evacuation Losses stemming from absence of adequate and appropriate transmission lines to evacuate generated electricity from Kikagati, Nkusi, Mpanga and Siti Power Plants. \uf0b7 I noted delays in connection of New Service Customers within the stipulated timelines and several Faulty Meter Complaints from customers. The delays ranged between 10 to 500 days."], ["19.", "Uganda National Oil Company Opinion Unqualified", "\uf0b7 The entity budgeted to receive funding from government and internally generated resources amounting to UGX 130.67Bn, out of which UGX 48.29Bn was received, representing a budget performance of only 37%, it was also noted that the funding gap was majorly from less Gou funds warranted. \uf0b7 Out of the total budget of UGX. 129.10Bn expected to be funded by government, only 46.59Bn was actually received, creating a funding gap of UGX. 93.16Bn. \uf0b7 Out of the received government funds, UGX. 35.93Bn was actually spent, representing an absorption level of 77% and an expenditure \uf0b7 I noted that annual work plans are not harmonized with the budget estimates, and as a result the work plan and activity performance are monitored separately and are not quantified. It is difficult to harmonize funds spent in relation to budget, work plans and actual performance. \uf0b7 I noted that out of the twenty-four (24) KPI\u2019s sampled under the four (4) core focus areas and fifteen (15) objectives, thirteen (13) KPI\u2019s had been fully achieved, nine (9) were partially achieved while two (2) KPI\u2019s under Maximize Shareholder Value and increasing profitability were not achieved as summarized in the tables below."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 510, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "493", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 510, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 A review of the Land held by the entity revealed that the entity did not have Land titles for two (2) pieces of land measuring approximately 2,221.839 hectares. \uf0b7 I noted through land inspection, document review and inquiries with management that Plot 7 in Namuwabula Estate Mpigi District measuring approximately 121 hectares (5.4%) out of the total entity land measuring of 2,223.339 hectares had encumbrances in the form of encroachment and was not utilized by the entity at the time of Audit. \uf0b7 I noted that the implementation of key interventions under the UNOC Flagship Projects is behind schedule. These activities include construction under the EACOP Project, the Refinery Project, Kabaale Industrial Park, construction of the oil Jetty and Pipeline at JST, as well as undertaking the Engineering Procurement and Construction activities at the Kampala Storage Terminal. \uf0b7 A review of the approved structure and the staff list revealed that out of the 261 approved posts for the company, only 114 (44%) were filled leaving 145 (56%) posts vacant. \uf0b7 Internal Audit did not review the ICT systems that produce financial statements. There is a risk that internal control weaknesses related to ICT system may not be detected timely.", null], ["20.", "Uganda Refinery Holding Company Ltd Opinion Unqualified", "\uf0b7 The Entity budgeted to receive UGX 6.97Bn, out of which UGX 5.61Bn was availed, resulting in a shortfall of UGX 1.36Bn which represents 20% of the budget. \uf0b7 Various construction projects at Kabaale Industrial Park had progressed to significant stages. However, the Refinery FID was extended to mid-2023, crude oil export hub was not undertaken, Kabaale airport construction was 85% complete, and road construction and other amenities were on-going. \uf0b7 The construction of the Refinery had not commenced. Agreements such as; Implementation Agreement, Crude Supply Agreement, and Shareholders Agreement were not in place although negotiations had commenced. In addition, the resettlement Action Plan (RAP) was not completed."], ["21.", "Uganda Electricity Transmission Company Limited (UETCL) 2021/22 Opinion Unqualified", "\uf0b7 Out of the budgeted Tariff revenue and GoU funding of UGX.1.447Tn and UGX.85.46 Bn respectively, UGX.1.546Tn and UGX.28.186 Bn was realised, respectively, representing a performance of 6.85% surplus above the Tariff Budget target and a budget shortfall of 67% under GoU Funding. \uf0b7 I sampled twelve (12) activities under two (2) projects worth UGX.76.173Bn and three (3) activities under the key performance indicators (KPIs) for the FY 2021/22. I noted that two (2) projects and nine (9) activities in relation to construction works were partially implemented while one activity in regards to Karuma project was not implemented. \uf0b7 Included under Note 23, trade and other receivables is an amount of UGX.647 Bn, relating to trade receivables. UGX. 88.8Bn relates to outstanding energy sales for the period which was over 90 days over due."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 511, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 A review of the Land held by the entity revealed that the entity did not have Land titles for two (2) pieces of land measuring approximately 2,221.839 hectares. \uf0b7 I noted through land inspection, document review and inquiries with management that Plot 7 in Namuwabula Estate Mpigi District measuring approximately 121 hectares (5.4%) out of the total entity land measuring of 2,223.339 hectares had encumbrances in the form of encroachment and was not utilized by the entity at the time of Audit. \uf0b7 I noted that the implementation of key interventions under the UNOC Flagship Projects is behind schedule. These activities include construction under the EACOP Project, the Refinery Project, Kabaale Industrial Park, construction of the oil Jetty and Pipeline at JST, as well as undertaking the Engineering Procurement and Construction activities at the Kampala Storage Terminal. \uf0b7 A review of the approved structure and the staff list revealed that out of the 261 approved posts for the company, only 114 (44%) were filled leaving 145 (56%) posts vacant. \uf0b7 Internal Audit did not review the ICT systems that produce financial statements. There is a risk that internal control weaknesses related to ICT system may not be detected timely.", null], ["20.", "Uganda Refinery Holding Company Ltd Opinion Unqualified", "\uf0b7 The Entity budgeted to receive UGX 6.97Bn, out of which UGX 5.61Bn was availed, resulting in a shortfall of UGX 1.36Bn which represents 20% of the budget. \uf0b7 Various construction projects at Kabaale Industrial Park had progressed to significant stages. However, the Refinery FID was extended to mid-2023, crude oil export hub was not undertaken, Kabaale airport construction was 85% complete, and road construction and other amenities were on-going. \uf0b7 The construction of the Refinery had not commenced. Agreements such as; Implementation Agreement, Crude Supply Agreement, and Shareholders Agreement were not in place although negotiations had commenced. In addition, the resettlement Action Plan (RAP) was not completed."], ["21.", "Uganda Electricity Transmission Company Limited (UETCL) 2021/22 Opinion Unqualified", "\uf0b7 Out of the budgeted Tariff revenue and GoU funding of UGX.1.447Tn and UGX.85.46 Bn respectively, UGX.1.546Tn and UGX.28.186 Bn was realised, respectively, representing a performance of 6.85% surplus above the Tariff Budget target and a budget shortfall of 67% under GoU Funding. \uf0b7 I sampled twelve (12) activities under two (2) projects worth UGX.76.173Bn and three (3) activities under the key performance indicators (KPIs) for the FY 2021/22. I noted that two (2) projects and nine (9) activities in relation to construction works were partially implemented while one activity in regards to Karuma project was not implemented. \uf0b7 Included under Note 23, trade and other receivables is an amount of UGX.647 Bn, relating to trade receivables. UGX. 88.8Bn relates to outstanding energy sales for the period which was over 90 days over due."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 511, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "494", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 511, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the staff structure of 491 staff only 357 positions were filled, resulting in a staffing gap of 134 (27%) of the staff structure. \uf0b7 I noted that UETCL o the Rural Electrification Fund evacuates power over weak third-party grids, The entity relies on 33KV infrastructure of UEDCL, REA and UMEME as wheelers, to evacuate power. The lines are faced with various faults and outages making it unreliable. I further noted that there were no formal wheeling agreements imposing duties and obligations for the third-party wheelers. \uf0b7 I noted non-remittance of the 5% Rural Electrification Levy by UETCL, amounting to UGX.131,958,754,535, contray to the electricity (establishment and management of Rural electrification fund) instrument No. 75 of 2001 and instrument number 29 of 2021. \uf0b7 I noted termination of the contract for the construction of houses for Project Affected Persons, due to submission of false extensions of advance payment guarantee by contractors amounting to UGX. 256,455,705 and performance bond guarantee amounting to UGX. 128,227,852. \uf0b7 The progress of execution of work by the new contractor under LOT A (Uganda- Kenya Overhead transmission line) was at only 30%, 60% of the works were affected by court injunctions and 10% by failure to procure materials to cover the vandalized sections. \uf0b7 I noted cases of increased vandalism of UETCL\u2019s installations specifically the transmission lines and substations. The theft of Capacitor banks at Namanve substation, the theft of copper cables at Queen\u2019s way substation, theft of transformer oil from the Soroti substation tower vandalism at NELSAP and many others, resulted in a Loss of UGX. 184,206,894 \uf0b7 The ICT systems such as Sun system, Payroll System, Geographical Information System and Budget Information System were not properly integrated to enable sharing of information.", null], ["22.", "National Pipeline Company Opinion Unqualified", "\uf0b7 The Entity budgeted to receive UGX 10.43Bn, out of which UGX 6.29Bn was availed, resulting in a shortfall of UGX 4.14Bn which represents 39.6% of the budget. \uf0b7 I noted that the consortium managing the Jinja Storage Tanks had expressed challenges in the stocking of the expected twelve (12) Million litres as the minimum National Strategic Reserve and has since communicated its intention to opt out of the JV partnership in FY 2022/23. \uf0b7 I noted that the construction of an oil jetty and connecting pipeline to Jinja Storage Tanks had not commenced, as expected. \uf0b7 I noted that the Company was unable to secure a Joint Venture Partner for the planned Engineering, Procurement and Construction (EPC) of the Kampala Storage Terminal. As a result, the activities under the Terminal were not undertaken as planned."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 512, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of the staff structure of 491 staff only 357 positions were filled, resulting in a staffing gap of 134 (27%) of the staff structure. \uf0b7 I noted that UETCL o the Rural Electrification Fund evacuates power over weak third-party grids, The entity relies on 33KV infrastructure of UEDCL, REA and UMEME as wheelers, to evacuate power. The lines are faced with various faults and outages making it unreliable. I further noted that there were no formal wheeling agreements imposing duties and obligations for the third-party wheelers. \uf0b7 I noted non-remittance of the 5% Rural Electrification Levy by UETCL, amounting to UGX.131,958,754,535, contray to the electricity (establishment and management of Rural electrification fund) instrument No. 75 of 2001 and instrument number 29 of 2021. \uf0b7 I noted termination of the contract for the construction of houses for Project Affected Persons, due to submission of false extensions of advance payment guarantee by contractors amounting to UGX. 256,455,705 and performance bond guarantee amounting to UGX. 128,227,852. \uf0b7 The progress of execution of work by the new contractor under LOT A (Uganda- Kenya Overhead transmission line) was at only 30%, 60% of the works were affected by court injunctions and 10% by failure to procure materials to cover the vandalized sections. \uf0b7 I noted cases of increased vandalism of UETCL\u2019s installations specifically the transmission lines and substations. The theft of Capacitor banks at Namanve substation, the theft of copper cables at Queen\u2019s way substation, theft of transformer oil from the Soroti substation tower vandalism at NELSAP and many others, resulted in a Loss of UGX. 184,206,894 \uf0b7 The ICT systems such as Sun system, Payroll System, Geographical Information System and Budget Information System were not properly integrated to enable sharing of information.", null], ["22.", "National Pipeline Company Opinion Unqualified", "\uf0b7 The Entity budgeted to receive UGX 10.43Bn, out of which UGX 6.29Bn was availed, resulting in a shortfall of UGX 4.14Bn which represents 39.6% of the budget. \uf0b7 I noted that the consortium managing the Jinja Storage Tanks had expressed challenges in the stocking of the expected twelve (12) Million litres as the minimum National Strategic Reserve and has since communicated its intention to opt out of the JV partnership in FY 2022/23. \uf0b7 I noted that the construction of an oil jetty and connecting pipeline to Jinja Storage Tanks had not commenced, as expected. \uf0b7 I noted that the Company was unable to secure a Joint Venture Partner for the planned Engineering, Procurement and Construction (EPC) of the Kampala Storage Terminal. As a result, the activities under the Terminal were not undertaken as planned."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 512, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "495", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 512, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["23.", "Uganda Energy Credit Capitalisation Company Limited Opinion Unqualified", "\uf0b7 During the year, Government provided only UGX 500 million, out of the allocation of UGX 8 billion for the Orio Mini Hydro Power grant project. Cumulatively, only UGX .32.6 billion (29.6%) of the total budgeted cost of UGX.110.06 billion has been provided by the Government of Uganda as counterpart funding. The inadequate release of counter funding is affecting project part effectiveness."], ["24.", "The Ministry of Energy and Mineral Development (MEMD) 2021/22 Opinion Unqualified", "\uf0b7 The ministry budgeted to receive UGX. 622.775Bn out of which UGX. 480.146Bn was warranted, resulting in a shortfall of UGX.142.63Bn. The shortfall is 23% of the approved budget. \uf0b7 I noted that the entity budgeted to collect NTR of UGX. 54.27Bn during the year under review. Out of this, only UGX. 32.689Bn was collected, representing a performance of 60% of the target. \uf0b7 Out of the total receipts for the financial year of UGX. 480.146Bn, a sum of UGX. 479.284Bn was spent by the entity resulting in an unspent balance of UGX. 0.863Bn, representing an absorption level of 99.8%. \uf0b7 I noted that One (1) output with one (1) activity and expenditure worth UGX. 0.054Bn was fully implemented, Twenty-five (25) outputs with ninety-nine (99) activities worth UGX. 289.953Bn were partially implemented while Fourteen (14) outputs with twenty-eight (28) activities worth 0.496Bn were not implemented at all. \uf0b7 I noted delays in titling of the acquired land under the major dam projects despite having started the processes as early as 2013. For instance;23 titles out of 137 titles have been processed under the Isimba Dam project, while no titles had been transferred into the ULCs name for the benefit of MEMD under the Karuma dam project. \uf0b7 In addition, although UGX. 1,666,421,984, was paid out as Mineral Royalties during the year, UGX. 674,446,095 remained outstanding. \uf0b7 Furthermore, the Ministry had outstanding domestic arrears of UGX 8.2Bn. This amount related to outstanding, debenture payment on Isimba and Karuma HPPs, Corporation Tax Obligation of Amber House Ltd as well as Contributions to International Organizations. \uf0b7 Management planned to distribute 200,000 Promotional cylinder Kits annually for 5 years. However, only 6,000 kits were acquired and distributed during the year due to inadequate funding."], ["25.", "Kilembe Mines Ltd (KML) Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.4.47Bn out of which, UGX.1.83Bn was realised, resulting in a shortfall of UGX.2.64Bn which is 59% of the budget. \uf0b7 I noted that the Company had an outstanding receivable of UGX.2.31Bn as at 30th June 2022, 54% of the amount relates to unpaid rent from Tibet Hima Mining Co. Ltd. \uf0b7 The Company had outstanding payables of UGX.2.36Bn. The amount increased from UGX.2.28Bn to UGX.2.36Bn resulting into an increase of UGX.75,672,320 (3%) as at 30th June 2022."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 513, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["23.", "Uganda Energy Credit Capitalisation Company Limited Opinion Unqualified", "\uf0b7 During the year, Government provided only UGX 500 million, out of the allocation of UGX 8 billion for the Orio Mini Hydro Power grant project. Cumulatively, only UGX .32.6 billion (29.6%) of the total budgeted cost of UGX.110.06 billion has been provided by the Government of Uganda as counterpart funding. The inadequate release of counter funding is affecting project part effectiveness."], ["24.", "The Ministry of Energy and Mineral Development (MEMD) 2021/22 Opinion Unqualified", "\uf0b7 The ministry budgeted to receive UGX. 622.775Bn out of which UGX. 480.146Bn was warranted, resulting in a shortfall of UGX.142.63Bn. The shortfall is 23% of the approved budget. \uf0b7 I noted that the entity budgeted to collect NTR of UGX. 54.27Bn during the year under review. Out of this, only UGX. 32.689Bn was collected, representing a performance of 60% of the target. \uf0b7 Out of the total receipts for the financial year of UGX. 480.146Bn, a sum of UGX. 479.284Bn was spent by the entity resulting in an unspent balance of UGX. 0.863Bn, representing an absorption level of 99.8%. \uf0b7 I noted that One (1) output with one (1) activity and expenditure worth UGX. 0.054Bn was fully implemented, Twenty-five (25) outputs with ninety-nine (99) activities worth UGX. 289.953Bn were partially implemented while Fourteen (14) outputs with twenty-eight (28) activities worth 0.496Bn were not implemented at all. \uf0b7 I noted delays in titling of the acquired land under the major dam projects despite having started the processes as early as 2013. For instance;23 titles out of 137 titles have been processed under the Isimba Dam project, while no titles had been transferred into the ULCs name for the benefit of MEMD under the Karuma dam project. \uf0b7 In addition, although UGX. 1,666,421,984, was paid out as Mineral Royalties during the year, UGX. 674,446,095 remained outstanding. \uf0b7 Furthermore, the Ministry had outstanding domestic arrears of UGX 8.2Bn. This amount related to outstanding, debenture payment on Isimba and Karuma HPPs, Corporation Tax Obligation of Amber House Ltd as well as Contributions to International Organizations. \uf0b7 Management planned to distribute 200,000 Promotional cylinder Kits annually for 5 years. However, only 6,000 kits were acquired and distributed during the year due to inadequate funding."], ["25.", "Kilembe Mines Ltd (KML) Opinion Unqualified", "\uf0b7 The entity budgeted to receive UGX.4.47Bn out of which, UGX.1.83Bn was realised, resulting in a shortfall of UGX.2.64Bn which is 59% of the budget. \uf0b7 I noted that the Company had an outstanding receivable of UGX.2.31Bn as at 30th June 2022, 54% of the amount relates to unpaid rent from Tibet Hima Mining Co. Ltd. \uf0b7 The Company had outstanding payables of UGX.2.36Bn. The amount increased from UGX.2.28Bn to UGX.2.36Bn resulting into an increase of UGX.75,672,320 (3%) as at 30th June 2022."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 513, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "496", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 513, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The company had a total outstanding statutory obligation of UGX.310,173,160 attributed to URA and NSSF. The delayed payment of statutory deductions may attract fines and penalties. \uf0b7 Five (5) years have elapsed without an investor/operator being identified to take over Kilembe Mines operations, following the termination of the Tibet Hima Concession Agreement. \uf0b7 A review of the monthly Energy sales of Mubuku HPP for the FY 2021/2022 revealed that the plant evacuated 5,446.09 MWh, which translated into UGX.471,702,475. The plant\u2019s annual available capacity is 21,960.00MWh which would result into revenue of UGX.1,927,690,934.This implies that the company was failing to generate revenue amounting to UGX.1,455,988,459 annually. \uf0b7 I noted that the Company had not undertaken an environment Audit, contrary to Section 4.5.6 of the Generation license that requires the Licensee to provide to the Regulatory a detailed environmental audit on an annual basis.", null], ["26.", "Atomic Energy Council Opinion Unqualified", "\uf0b7 Out of the planned revenue of UGX.40.4Bn, the Council realized UGX.12.5 Billion representing a performance of 69% of the target. \uf0b7 Out of the seven (7) sampled activities worth UGX 24.6Bn, four (4) activities were partially implemented worth UGX. 11,810,138,800 while 3 (three) activities worth UGX. 12,767,593,500 were not implemented at all. In addition, management did not execute all procurements planned for the period under review worth UGX. 5.9Bn \uf0b7 I noted that AEC does not have quality Assurance Laboratories required for proper functioning and execution of council mandate. In addition, AEC does not have sufficient Inspection Equipment thus compromising on the required frequency of inspections. \uf0b7 Due to inadequate space, management did not utilise the radiation detection, environmental monitoring and emergency preparedness and response equipment which was procured by Council. Construction of the UGX 1.5 Bn technical block at Mpoma was yet to commence. \uf0b7 Out of the approved structure of seventy (70), only forty-one (41) positions (58.6%) were filled leaving twenty- nine (29) positions vacant \uf0b7"], ["27.", "Energy for Rural Transformation Project (ERT III)-PCU Opinion Unqualified", "\uf0b7 The entity did not receive any funding for the period under review. The funds amounting to USD 254,802 carried from prior year were available for spending during the period. Out of this, USD. 230,234 was spent by the entity and USD. 7,810 lost in foreign exchange resulting in an unspent balance of USD. 16,758 representing absorption level of 93% for the year. \uf0b7 I noted that UGX. 7,412,500 related to an outstanding payment to Comboni Technical Institute for training fees has remained unpaid having bounced several times."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 514, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The company had a total outstanding statutory obligation of UGX.310,173,160 attributed to URA and NSSF. The delayed payment of statutory deductions may attract fines and penalties. \uf0b7 Five (5) years have elapsed without an investor/operator being identified to take over Kilembe Mines operations, following the termination of the Tibet Hima Concession Agreement. \uf0b7 A review of the monthly Energy sales of Mubuku HPP for the FY 2021/2022 revealed that the plant evacuated 5,446.09 MWh, which translated into UGX.471,702,475. The plant\u2019s annual available capacity is 21,960.00MWh which would result into revenue of UGX.1,927,690,934.This implies that the company was failing to generate revenue amounting to UGX.1,455,988,459 annually. \uf0b7 I noted that the Company had not undertaken an environment Audit, contrary to Section 4.5.6 of the Generation license that requires the Licensee to provide to the Regulatory a detailed environmental audit on an annual basis.", null], ["26.", "Atomic Energy Council Opinion Unqualified", "\uf0b7 Out of the planned revenue of UGX.40.4Bn, the Council realized UGX.12.5 Billion representing a performance of 69% of the target. \uf0b7 Out of the seven (7) sampled activities worth UGX 24.6Bn, four (4) activities were partially implemented worth UGX. 11,810,138,800 while 3 (three) activities worth UGX. 12,767,593,500 were not implemented at all. In addition, management did not execute all procurements planned for the period under review worth UGX. 5.9Bn \uf0b7 I noted that AEC does not have quality Assurance Laboratories required for proper functioning and execution of council mandate. In addition, AEC does not have sufficient Inspection Equipment thus compromising on the required frequency of inspections. \uf0b7 Due to inadequate space, management did not utilise the radiation detection, environmental monitoring and emergency preparedness and response equipment which was procured by Council. Construction of the UGX 1.5 Bn technical block at Mpoma was yet to commence. \uf0b7 Out of the approved structure of seventy (70), only forty-one (41) positions (58.6%) were filled leaving twenty- nine (29) positions vacant \uf0b7"], ["27.", "Energy for Rural Transformation Project (ERT III)-PCU Opinion Unqualified", "\uf0b7 The entity did not receive any funding for the period under review. The funds amounting to USD 254,802 carried from prior year were available for spending during the period. Out of this, USD. 230,234 was spent by the entity and USD. 7,810 lost in foreign exchange resulting in an unspent balance of USD. 16,758 representing absorption level of 93% for the year. \uf0b7 I noted that UGX. 7,412,500 related to an outstanding payment to Comboni Technical Institute for training fees has remained unpaid having bounced several times."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 514, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "497", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 514, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that out of the project cumulative receipts of USD. 1,747,860, only USD. 1,726,531 was absorbed by the project representing an absorption level of 98.7% over the project life. \uf0b7 As at 31st December, 2021; 860 trainees had qualified for the electrical installation permit, grade D, exceeding the objective target of 850 certified wiremen. However, objective of developing six Community Based Micro Hydro Power Generation Schemes in the districts of Kabarole and Kasese was not achieved. There was no Pico /micro scheme developed at the time of project closure. \uf0b7", null], ["28.", "Opuyo- Moroto 132kv Transmission Line Project - (UETCL) Dec 2021 Opinion Unqualified", "\uf0b7 I noted that the project receivables decreased from USD.4,116,412 (2020) to USD.56,741 (2021). The outstadnig receivables related to funds due from UETCL (USD.53,135) and advances to staff of USD.3,606. There is a risk that these funds may never be recovered, yet the project was closing. \uf0b7 I noted that despite the project being closed, out of 1,360 PAPs, only 1,333 had been compensated leaving a balance of 27 (3%) by 31st December 2021. There is a risk that the outstanding compensation to PAPs may not be completed due to project closure."], ["29.", "Energy for Rural Transformation III Implemented by Uganda Energy Credit Capitalization Company Limited (ERT III- UECCCL) Opinion Unqualified", "\uf0b7 During the year, Government provided only UGX 500 million, out of the allocation of UGX 8 billion for the Orio Mini Hydro Power grant project. Cumulatively, only UGX .32.6 billion (29.6%) of the total budgeted cost of UGX.110.06 billion has been provided by the Government of Uganda as counterpart funding. The inadequate release of counter funding is affecting project part effectiveness."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 515, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that out of the project cumulative receipts of USD. 1,747,860, only USD. 1,726,531 was absorbed by the project representing an absorption level of 98.7% over the project life. \uf0b7 As at 31st December, 2021; 860 trainees had qualified for the electrical installation permit, grade D, exceeding the objective target of 850 certified wiremen. However, objective of developing six Community Based Micro Hydro Power Generation Schemes in the districts of Kabarole and Kasese was not achieved. There was no Pico /micro scheme developed at the time of project closure. \uf0b7", null], ["28.", "Opuyo- Moroto 132kv Transmission Line Project - (UETCL) Dec 2021 Opinion Unqualified", "\uf0b7 I noted that the project receivables decreased from USD.4,116,412 (2020) to USD.56,741 (2021). The outstadnig receivables related to funds due from UETCL (USD.53,135) and advances to staff of USD.3,606. There is a risk that these funds may never be recovered, yet the project was closing. \uf0b7 I noted that despite the project being closed, out of 1,360 PAPs, only 1,333 had been compensated leaving a balance of 27 (3%) by 31st December 2021. There is a risk that the outstanding compensation to PAPs may not be completed due to project closure."], ["29.", "Energy for Rural Transformation III Implemented by Uganda Energy Credit Capitalization Company Limited (ERT III- UECCCL) Opinion Unqualified", "\uf0b7 During the year, Government provided only UGX 500 million, out of the allocation of UGX 8 billion for the Orio Mini Hydro Power grant project. Cumulatively, only UGX .32.6 billion (29.6%) of the total budgeted cost of UGX.110.06 billion has been provided by the Government of Uganda as counterpart funding. The inadequate release of counter funding is affecting project part effectiveness."], ["", "EDUCATION SECTOR", ""], ["1.", "Ministry of Education and Sports Opinion Unqualified", "\uf0b7 The Ministry budgeted to collect NTR of UGX.6.3Bn during the year under review out of which, only UGX.0.064Bn was realized, representing a performance of only 1% of the target. The entity further budgeted for GOU receipts of UGX.535.284Bn of which UGX.415.72Bn was warranted, resulting into a shortfall of UGX. 119.56Bn which is 22.33% % of the budget. \uf0b7 Out of the total receipts for the financial year of UGX. 415.72Bn, a sum of UGX. 412.98Bn was spent by the Ministry resulting into an unspent balance of UGX. 2.7Bn representing an absorption level of 99.3%. \uf0b7 I assessed the implementation of a sample of sixty-one (61) outputs that had been fully quantified with a total of one hundred thirty-four (134) activities worth UGX.411.48Bn and noted that; Fifteen (15) outputs with twenty-one"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 515, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "498", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 515, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "(21) activities and expenditure worth UGX.63.71Bn were fully implemented. Twenty-nine (29) outputs with eighty (80) activities worth UGX.320.27Bn were partially implemented. \uf0b7 I noted that out of the 3 pieces of land measuring approximately 9.749 hectares the entity held, 1 piece of land measuring approximately 3.77 hectares (39%) did not have a land title. \uf0b7 I also noted that the title for 1 piece of land measuring approximately 1.935 hectares was not transferred from the previous owners \uf0b7 I noted that advances to various Education Institutions for Infrastructure development amounting to UGX. 2,348,930,185 remained outstanding. \uf0b7 I noted that payables increased from UGX. 39,452,425,980 in the FY2021/22 to UGX.78, 254,703,720 in the financial year under review representing an increment of UGX.38,802,277,740 (98%) \uf0b7 I noted that the contract duration of 5 constructions under implementation had expired before completion. In addition, out of a combined contract sum of UGX.2,966,331,534, only UGX.1,014,245,153 (34%) had been paid to the respective contractors. \uf0b7 The Ministry of Education and Sports did not provide an adequate budgetary provision for the settlement of liabilities relating to court awards and compensations of UGX.22,881,496,579 \uf0b7 This amount would have been avoided had the Ministry settled her obligation in time.", null], ["2.", "CASH-IN: Privately Managed Cash Transfers in Africa Project Dec, 2021 Opinion Unqualified", "\uf0b7 A review of the Project funding revealed that out of the received grant of DKK306,394 (US $49,730.41) only DKK202,954.07 (US $32,947.09) was expended reflecting unspent funds of DKK103,439.93 (US $16,783.32) resulting into underperformance of 33.75% \uf0b7 I noted that management deducted overheads in access of DKK8,531.55 (US $1,392.30). The actual project expenditure was US $26,295.66 (DKK161,981.27) but management charged administrative fees of US $6,651.43 (DKK40,972) representing 25.3% of actual expenditure contrary to Article 5 of the Partnership Agreement on research collaboration for CASH IN Research Programme which requires overheads to be deducted at 20% on actual spending (and not budgeting). \uf0b7 I however noted that Makerere University, being the partner institution did not return unspent amounts worth US $16,783.32 (DKK103,439.93) to the coordinating institution. \uf0b7 From the review of the bank statements, I noted that Project funds were placed on a general college account in Standard Chartered Bank contrary to the requirements of the agreement."], ["3.", "ARSDP (MOES Component) Opinion Unqualified", "\uf0b7 I noted that there was no approved budget or supplementary budget for the IDA Donor funding, and the project was not included in the PIP. The Project funding of UGX.57.20Bn for the year under audit was not included in the Vote\u2019s approved estimates for the year, hence off-budget financing."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 516, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["", "(21) activities and expenditure worth UGX.63.71Bn were fully implemented. Twenty-nine (29) outputs with eighty (80) activities worth UGX.320.27Bn were partially implemented. \uf0b7 I noted that out of the 3 pieces of land measuring approximately 9.749 hectares the entity held, 1 piece of land measuring approximately 3.77 hectares (39%) did not have a land title. \uf0b7 I also noted that the title for 1 piece of land measuring approximately 1.935 hectares was not transferred from the previous owners \uf0b7 I noted that advances to various Education Institutions for Infrastructure development amounting to UGX. 2,348,930,185 remained outstanding. \uf0b7 I noted that payables increased from UGX. 39,452,425,980 in the FY2021/22 to UGX.78, 254,703,720 in the financial year under review representing an increment of UGX.38,802,277,740 (98%) \uf0b7 I noted that the contract duration of 5 constructions under implementation had expired before completion. In addition, out of a combined contract sum of UGX.2,966,331,534, only UGX.1,014,245,153 (34%) had been paid to the respective contractors. \uf0b7 The Ministry of Education and Sports did not provide an adequate budgetary provision for the settlement of liabilities relating to court awards and compensations of UGX.22,881,496,579 \uf0b7 This amount would have been avoided had the Ministry settled her obligation in time.", null], ["2.", "CASH-IN: Privately Managed Cash Transfers in Africa Project Dec, 2021 Opinion Unqualified", "\uf0b7 A review of the Project funding revealed that out of the received grant of DKK306,394 (US $49,730.41) only DKK202,954.07 (US $32,947.09) was expended reflecting unspent funds of DKK103,439.93 (US $16,783.32) resulting into underperformance of 33.75% \uf0b7 I noted that management deducted overheads in access of DKK8,531.55 (US $1,392.30). The actual project expenditure was US $26,295.66 (DKK161,981.27) but management charged administrative fees of US $6,651.43 (DKK40,972) representing 25.3% of actual expenditure contrary to Article 5 of the Partnership Agreement on research collaboration for CASH IN Research Programme which requires overheads to be deducted at 20% on actual spending (and not budgeting). \uf0b7 I however noted that Makerere University, being the partner institution did not return unspent amounts worth US $16,783.32 (DKK103,439.93) to the coordinating institution. \uf0b7 From the review of the bank statements, I noted that Project funds were placed on a general college account in Standard Chartered Bank contrary to the requirements of the agreement."], ["3.", "ARSDP (MOES Component) Opinion Unqualified", "\uf0b7 I noted that there was no approved budget or supplementary budget for the IDA Donor funding, and the project was not included in the PIP. The Project funding of UGX.57.20Bn for the year under audit was not included in the Vote\u2019s approved estimates for the year, hence off-budget financing."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 516, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "499", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 516, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 A review of the ARSDP Project Financing Agreement signed on the 24th August, 2015 indicated that the project which was supposed to end on 30th June, 2019 had its completion date revised thrice to 31st December 2022 due to delayed commencement. \uf0b7 I noted that the mid-Term Bursary Scheme Review Report had not been produced hindering timely remedial actions which may affect the Project\u2019s ability to achieve its intended objectives. \uf0b7 I noted that there were some Bursary scheme management activities which were not achieved, such as the development of a framework for transfer of knowledge to the client staff and the design of a tracking system to monitor training providers and trainees."], ["4.", "CASJET Project for the Year Ended 31st December, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the project would commence on 1st January 2021, the project funds were released on 8th October, 2021, thus occasioning a delay of 7 months in the implementation of project activities in the year. Late disbursement of funds may have affected the implementation of planned project activities."], ["5.", "CIDIMOH MAK Project Dec, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 I noted that the project was supposed to commence on 1st January 2021, however, funds were released on 28th October 2021, thus delaying the project for 8 months. This delayed implementation of project activities. \uf0b7 I noted that the project requisitioned funds to undertake different activities during the year. However, out of the NOK 735,552 (USD.87,464) received, only NOK 596,058 (USD.70,877), representing 81% was spent."], ["6.", "CIDIMOH UBG Project Dec, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 No significant matter to report on"], ["7.", "COLOCAL Project Dec, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 I noted that the project approved financial need request of USD.78,717 which was disbursed, but only USD.16,696 (21%) was spent during the period under review, leaving USD.62,021 unspent (79%). This affected implementation of planned activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 517, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "500", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 517, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Whereas the Partnership Agreement stated that the project would commence on 1st January 2022, I noted that the project funds were released on 15th November, 2022, thus occasioning a project delay of almost 11 months. This affected implementation of project activities.", null], ["8.", "ECARESA Project Dec, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 I noted that funds were disbursed to the project late towards the year end on 21st October 2021 which was in contravention of the Partnership agreement which required funds to be disbursed on 1st January, 2021. This occasioned a delay of almost 10 months, thus affecting timely implementation of project activities."], ["9.", "Climate Smart Agriculture in Sub- Saharan Africa (CSA) Project Dec 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 The project requisitioned for funds as per its budget of NOK 500,216 (USD.54,371) and out of that, USD.58,382 was received during the year. The funds remained unutilized throughout the year due to COVID-19 pandemic challenges."], ["10.", "Economic Policy Research Centre (EPRC) Opinion Unqualified", "\uf0b7 I noted that EPRC received UGX.4,388,749,097 from GOU through Ministry of Planning and Economic Development in the financial year under review. The grant was not enough to finance the entities planned activities. \uf0b7 I further noted the GOU grant financed research activities worth UGX.256,095,782 during the year under review which represents 13% of the total research costs."], ["11.", "Economic Policy Research Centre Jun 2021 Opinion Unqualified", "\uf0b7 No significant findings to report on"], ["12.", "GENDIG Project Jun 2021 Implemented by Makerere University Opinion", "\uf0b7 There was no reportable issue noted."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 518, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "501", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 518, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", ""], ["13.", "UNFPA Funded Programme Ref; UGA08CMH/HIV/GBV/UFP/AYP/FGM implemented by the Ministry of Education and Sports, 2021 Opinion Unqualified", "\uf0b7 No significant matters to report on."], ["14.", "MATHSD Project Dec, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the project would commence on 1st January 2021, the project funds were released on 13th September,2021, thus occasioning a delay of 8 months of implementing project activities in the year. Late disbursement of funds may have affected the planned implementation of project activities."], ["15.", "Makerere Institute of Social Research Carnegie Corporation Grant Number G- 16-54073 Support Project April 2021 to March 2022 Opinion Unqualified", "\uf0b7 There were no material or reportable issues"], ["16.", "Makerere Institute of Social Research (MISR) on Decolonization, Humanities, Disciplines and the University for the Period 1st January, 2021 to 31st December, 2021 Opinion Unqualified", "\uf0b7 I noted that during the year under review, a total sum of USD 38,516.64 was not accounted for by project management. Failure to account for funds could imply that the funds in question might not have been put to the intended use. \uf0b7 I noted an over expenditure of USD.6,724 resulting from an expenditure of USD.11,024 against a budget of USD.4,300."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 519, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "502", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 519, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["17.", "Uganda Covid 19 Emergency Education Response Project (UCEERP) \u2013 Ministry of Education and Sports (Grant No.TF0B3597) Opinion Unqualified", "\uf0b7 I noted that out of the total funds received during the financial year under review of USD. 9.31Bn, a sum of USD.9.2 Bn was spent by the Project resulting into an unspent balance of USD. 0.102Bn, representing absorption level of only 98%."], ["18.", "Strengthening Public Investment Management - Center of Excellence for PIM training P16990B-GRANT NO. TF0B1422 Opinion Unqualified", "\uf0b7 According to the work plans, the project planned to receive US $558,252.76 out of which US $536,728.00 was received, resulting in a shortfall of US $21,524.76 The shortfall represents 3.9% of the approved work plan. \uf0b7 Out of the available funds of US $536,728.00 only US $438,226.38 was spent resulting into unspent balance of US $98,501.62 (18%). \uf0b7 Four (4) outputs with forty three (43) activities worth US $558,252.76 were partially implemented."], ["19.", "Strengthening Public Investment Management - Center of Excellence for PIM training P16990B-GRANT NO. TF0B1422 August,2021 Opinion Unqualified", "\uf0b7 According to the work plans, the project planned to receive US $809,999 out of which US $626,453 was received, resulting in a shortfall of US $183,546. The shortfall represents 22.6% of the approved work plan. \uf0b7 Out of the disbursed funds of US $626,453 only US $272,777.92 was spent resulting into unspent balance of US $353,675.08 representing under absorption level of 56.5%. \uf0b7 Four (4) outputs with forty-three (43) activities worth US $442,304.54 were partially implemented. Out of the forty-three (43) activities, the project fully implemented twenty-five (25) activities; sixteen (16) activities were partially implemented, while two (2) activities were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 520, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": [["17.", "Uganda Covid 19 Emergency Education Response Project (UCEERP) \u2013 Ministry of Education and Sports (Grant No.TF0B3597) Opinion Unqualified", "\uf0b7 I noted that out of the total funds received during the financial year under review of USD. 9.31Bn, a sum of USD.9.2 Bn was spent by the Project resulting into an unspent balance of USD. 0.102Bn, representing absorption level of only 98%."], ["18.", "Strengthening Public Investment Management - Center of Excellence for PIM training P16990B-GRANT NO. TF0B1422 Opinion Unqualified", "\uf0b7 According to the work plans, the project planned to receive US $558,252.76 out of which US $536,728.00 was received, resulting in a shortfall of US $21,524.76 The shortfall represents 3.9% of the approved work plan. \uf0b7 Out of the available funds of US $536,728.00 only US $438,226.38 was spent resulting into unspent balance of US $98,501.62 (18%). \uf0b7 Four (4) outputs with forty three (43) activities worth US $558,252.76 were partially implemented."], ["19.", "Strengthening Public Investment Management - Center of Excellence for PIM training P16990B-GRANT NO. TF0B1422 August,2021 Opinion Unqualified", "\uf0b7 According to the work plans, the project planned to receive US $809,999 out of which US $626,453 was received, resulting in a shortfall of US $183,546. The shortfall represents 22.6% of the approved work plan. \uf0b7 Out of the disbursed funds of US $626,453 only US $272,777.92 was spent resulting into unspent balance of US $353,675.08 representing under absorption level of 56.5%. \uf0b7 Four (4) outputs with forty-three (43) activities worth US $442,304.54 were partially implemented. Out of the forty-three (43) activities, the project fully implemented twenty-five (25) activities; sixteen (16) activities were partially implemented, while two (2) activities were not implemented at all."], ["20.", "African Centre for Agro ecology and Livelihood Systems (ACALISE) Project \u2013 UMU Opinion Unqualified", "\uf0b7 I noted that out of the available funds amounting to USD 1,596,155 (receipt of USD 1,485,162 and balance brought forward of USD 110,993) for the project operations for the financial year, only USD 891,615 was spent, leaving an unspent balance of USD 704,540. This represents approximately 56% absorption rate. \uf0b7 A review of the Results Framework Indicators specifically for the year under review revealed that some indicators did not perform as expected or targeted. There were no admissions for masters students. \uf0b7 A review of the revenue generated by the farm and the corresponding farm expenses for the year 2021/2022 revealed that the farm made a deficit of USD. 2,148. \uf0b7 A visit to the Soil Laboratory revealed two (2) challenges of lack of a Laboratory Technologist and lack of distilled water in the laboratory resulting from lack of an electric plug to connect the water distillation unit to the 3-phase electricity supply point."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 520, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 A review of the draft financial statements revealed that a total of UGX.600,000,000 was reported held on a suspense account. The funds relate to unresolved receipts and disbursements \uf0b7 An audit of the fixed assets registers indicated that a total of UGX.4,582,946,000 was reported as the value of Plant property and Equipment as at 30th June 2021 for which a total of 554 fixed assets were carried at zero Netbook Value, while they were still in use by the company hence understating the asset values in the financial statements. \uf0b7 MSCL wage and other staff-related costs have increased to UGX.11,117,980,000 over the years, representing 211% variance from the approved Government wage ceiling. \uf0b7 I observed that during the period under review, a total of UGX.57,667,906,500 was disbursed to various beneficiaries in the form of special Grants without a grant management policy. \uf0b7 The Government of Uganda debt stock as of 30th June 2021 revealed that the Islamic Development Bank had disbursed USD.3,950,000 to the GOU of which only 39.5% had absorbed.", "None"], "type": "table"}}, {"content": "503", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 520, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "21. Soroti University. \nI noted that the university budgeted to collect UGX. 0.88Bn as NTR for the financial year 2021/2022, however only UGX.0.43Bn was collected representing a performance of 48% of the target. \nOpinion \nUnqualified \nThe entity budgeted to receive UGX. 24.29Bn out of which UGX. 24.27Bn warranted, resulting into a shortfall of UGX.0.02Bn, which is 0.11% of the budget.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that the university budgeted to collect UGX. 0.88Bn as NTR for the financial year 2021/2022, however only UGX.0.43Bn was collected representing a performance of 48% of the target. \nOpinion \nUnqualified\n- The entity budgeted to receive UGX. 24.29Bn out of which UGX. 24.27Bn warranted, resulting into a shortfall of UGX.0.02Bn, which is 0.11% of the budget.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Out of the total warrants of UGX. 24.27Bn received during the financial year, the entity submitted invoices totalling UGX.22.93Bn resulting in un-utilised warrants of UGX.1.34Bn representing an absorption level of 94.5%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I assessed twelve (12) outputs that were fully quantified with thirty six (36) activities worth UGX 14.36 and noted that Seven (7) outputs with twenty one (21) activities and expenditure worth UGX. 783Bn were fully implemented. Five (5) outputs with fifteen (15) activities worth UGX. 6.51Bn were partially implemented. Out of the fifteen activities (15), the entity fully implemented nine (9) activities. Two (two) activities were partially implemented, while four (4) activities remained unimplemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that a number of key positions of Professors, Associate professors, Senior lecturers and Lecturers were vacant. Out of the established structure of 1,312, only 166 had been recruited representing a percentage of 9% indicating a shortfall of 1,146 staff (91%) positions.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that all the 2 pieces of land measuring 228.96 hectares (100%) valued at UGX.420, 000,000,000 held by the university, were recorded in the entity land/assets register.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece measuring approximately 44.66 hectares (19.4 %) valued at UGX. 81,480,000,000 had encumbrances in the form of land disputes, court injunctions and encroachment", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that the University did not have adequate infrastructure to accommodate the students under these specific courses.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- A review of the subsequent payments of staff in the financial year under review revealed that staffs at M15 were still paid salary of M20 despite its abolishment in the FY under review resulting in under payment by UGX. 185,256,275.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that the positions on the appointment letters of 37 university staff were no longer on the approved structure and there were no letters of re-designation to that effect.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that the Soroti University had 5 IT systems which were not integrated or not automatically sharing information with other systems.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- I noted that entity did not transfer all the two (2) land titles of land measuring approximately 228.96 hectares held, into the name and custody of the Uganda Land Commission.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n504", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 521, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", null], ["22.", "Busitema University. Opinion Unqualified", "\uf0b7 I noted that out of the projected NTR of UGX.7.53Bn, a sum of UGX.7.39Bn was collected, representing a performance of 98% of the target. \uf0b7 I noted that out of the approved budget of UGX.59.24Bn, a sum of UGX.51.84bn was warranted, resulting in a shortfall of UGX.7.4Bn. The shortfall represents 12.5% of the approved budget. \uf0b7 I noted that the University had off budget financing from development partners to a tune of UGX. 2,616,726,500 and USD. 815,318.45 for implementation of various projects. \uf0b7 I noted that out of the total warrants of UGX.51.89Bn received during the financial year UGX.51.84Bn was spent by the entity resulting in an unspent balance of UGX.0.05Bn, representing an absorption level of 99.9% \uf0b7 I noted that all the six (6) outputs that had been fully quantified with total of (16) activities worth UGX.38.74Bn were partially implemented. Out of the (16) activities, the entity fully implemented ten (10) activities; four (4) activities were partially implemented while two (2) activities were not implemented at all \uf0b7 I noted that the University had outstanding receivables amounting to UGX. 2,093,054,875 an increase of UGX. 789,091,874 (37.7%) from UGX. 1,303,963,001 in the prior year. The prior figure of UGX. 1,031,855,860 had been outstanding for over one year. \uf0b7 I noted that whereas the University received funds amounting to UGX.33.66bn to cater for wage from the Central Government, the University did not receive the corresponding wage allocation for Social benefits of UGX3.36bn (10% of the approved wage) \uf0b7 I noted that only 63 of the University\u2019s 216 lecturers were PhD holders while 136 staff had Master's degrees giving the University only 30.1% of PhD holders. \uf0b7 I noted that the University had only 500 staff in post as opposed to the approved staff establishment of 2800 staff hence a staffing level of 18%. \uf0b7 I noted that the University had substantive heads of departments for only 42 (55%) of its 62 departments across all its Faculties with the remaining 20 having heads of department in acting Capacity."], ["23.", "Gulu University. Opinion", "\uf0b7 The University budgeted to receive UGX 59.79Bn from Government support out of which UGX 56.10Bn was warranted, resulting in a shortfall of UGX 3.69Bn. The shortfall represents 6.2% of the approved budget."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 522, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", null], ["22.", "Busitema University. Opinion Unqualified", "\uf0b7 I noted that out of the projected NTR of UGX.7.53Bn, a sum of UGX.7.39Bn was collected, representing a performance of 98% of the target. \uf0b7 I noted that out of the approved budget of UGX.59.24Bn, a sum of UGX.51.84bn was warranted, resulting in a shortfall of UGX.7.4Bn. The shortfall represents 12.5% of the approved budget. \uf0b7 I noted that the University had off budget financing from development partners to a tune of UGX. 2,616,726,500 and USD. 815,318.45 for implementation of various projects. \uf0b7 I noted that out of the total warrants of UGX.51.89Bn received during the financial year UGX.51.84Bn was spent by the entity resulting in an unspent balance of UGX.0.05Bn, representing an absorption level of 99.9% \uf0b7 I noted that all the six (6) outputs that had been fully quantified with total of (16) activities worth UGX.38.74Bn were partially implemented. Out of the (16) activities, the entity fully implemented ten (10) activities; four (4) activities were partially implemented while two (2) activities were not implemented at all \uf0b7 I noted that the University had outstanding receivables amounting to UGX. 2,093,054,875 an increase of UGX. 789,091,874 (37.7%) from UGX. 1,303,963,001 in the prior year. The prior figure of UGX. 1,031,855,860 had been outstanding for over one year. \uf0b7 I noted that whereas the University received funds amounting to UGX.33.66bn to cater for wage from the Central Government, the University did not receive the corresponding wage allocation for Social benefits of UGX3.36bn (10% of the approved wage) \uf0b7 I noted that only 63 of the University\u2019s 216 lecturers were PhD holders while 136 staff had Master's degrees giving the University only 30.1% of PhD holders. \uf0b7 I noted that the University had only 500 staff in post as opposed to the approved staff establishment of 2800 staff hence a staffing level of 18%. \uf0b7 I noted that the University had substantive heads of departments for only 42 (55%) of its 62 departments across all its Faculties with the remaining 20 having heads of department in acting Capacity."], ["23.", "Gulu University. Opinion", "\uf0b7 The University budgeted to receive UGX 59.79Bn from Government support out of which UGX 56.10Bn was warranted, resulting in a shortfall of UGX 3.69Bn. The shortfall represents 6.2% of the approved budget."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 522, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "505", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 522, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 All the warranted amount of UGX56.091Bn was spent by the University, representing an absorption level of 100%. \uf0b7 I noted that of the 12 quantified activities worth UGX45.64Bn assessed; 6 activities representing 50% were fully implemented, 4 activities representing 33.3% were partially implemented, while 2 activity representing 16.7% was not implemented. \uf0b7 The University acquired one (1) piece of land measuring 318 hectares. Out of the agreed purchase price of UGX 6,539,395,190 only UGX 2,356,590,768 was paid leaving a balance of UGX 4,182,804,422 outstanding. \uf0b7 I noted that three Gulu University Constituent College task force members irregularly received gratuity worth UGX 82,932,099. \uf0b7 I noted that all thirteen (13) pieces of land measuring approximately 2,532 hectares were not recorded in the GFMIS fixed asset module. In addition, 8 pieces of titled land measuring approximately 2,186 hectares were not recorded in the land/assets register, of the university; Four (4) pieces measuring approximately 961 hectares had encumbrances in the form of encroachment by the local population; and Five (5) pieces of land measuring approximately 346 hectares (14%) did not have land titles. \uf0b7 Included in the Universities payables of UGX6.98Bn are two interim certificates worth UGX2.606Bn for payment of the construction of the Business Development Center (Teaching Facility) at Gulu University. Due to the long outstanding Payables, the contractor stopped working and the fate of the project has remained unclear. \uf0b7 A review of the ICT governance structure of the University revealed that; there was no approved IT risk management framework/policy and there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 During the audit of Gulu University, I observed that total of four (4) IT systems/equipment developed were not cleared by NITA-U."], ["24.", "The Higher Education Students' Financing Board (HESFB) Opinion Unqualified", "\uf0b7 I noted that out of the total receipts for the financial year of UGX.26.19Bn, only UGX. 24.05Bn was spent representing an absorption level of 91.83%. \uf0b7 I assessed the implementation a total of fifty four (54) activities worth UGX.19.99Bn and noted that; twenty eight (28) activities were fully implemented representing 52%; seventeen (17) activities were partially implemented representing 31%, while nine (9) activities remained unimplemented representing 17%. \uf0b7 The Board accumulated payables totalling to UGX. 15.33Bn compared to the previous year payables position of UGX.1.42Bn accounting for an increase of 977% out of which 99.4% relates to Loan disbursements to beneficiary institutions. \uf0b7 I noted that whereas the cumulative outstanding loan amount due for recovery from 3,025 beneficiaries by the closure of the financial year under review stood at UGX.4.305Bn, only UGX.0.308Bn representing 7% for the current financial year and a cumulative of UGX.0.609Bn had been recovered."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 523, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "Unqualified", "\uf0b7 All the warranted amount of UGX56.091Bn was spent by the University, representing an absorption level of 100%. \uf0b7 I noted that of the 12 quantified activities worth UGX45.64Bn assessed; 6 activities representing 50% were fully implemented, 4 activities representing 33.3% were partially implemented, while 2 activity representing 16.7% was not implemented. \uf0b7 The University acquired one (1) piece of land measuring 318 hectares. Out of the agreed purchase price of UGX 6,539,395,190 only UGX 2,356,590,768 was paid leaving a balance of UGX 4,182,804,422 outstanding. \uf0b7 I noted that three Gulu University Constituent College task force members irregularly received gratuity worth UGX 82,932,099. \uf0b7 I noted that all thirteen (13) pieces of land measuring approximately 2,532 hectares were not recorded in the GFMIS fixed asset module. In addition, 8 pieces of titled land measuring approximately 2,186 hectares were not recorded in the land/assets register, of the university; Four (4) pieces measuring approximately 961 hectares had encumbrances in the form of encroachment by the local population; and Five (5) pieces of land measuring approximately 346 hectares (14%) did not have land titles. \uf0b7 Included in the Universities payables of UGX6.98Bn are two interim certificates worth UGX2.606Bn for payment of the construction of the Business Development Center (Teaching Facility) at Gulu University. Due to the long outstanding Payables, the contractor stopped working and the fate of the project has remained unclear. \uf0b7 A review of the ICT governance structure of the University revealed that; there was no approved IT risk management framework/policy and there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 During the audit of Gulu University, I observed that total of four (4) IT systems/equipment developed were not cleared by NITA-U."], ["24.", "The Higher Education Students' Financing Board (HESFB) Opinion Unqualified", "\uf0b7 I noted that out of the total receipts for the financial year of UGX.26.19Bn, only UGX. 24.05Bn was spent representing an absorption level of 91.83%. \uf0b7 I assessed the implementation a total of fifty four (54) activities worth UGX.19.99Bn and noted that; twenty eight (28) activities were fully implemented representing 52%; seventeen (17) activities were partially implemented representing 31%, while nine (9) activities remained unimplemented representing 17%. \uf0b7 The Board accumulated payables totalling to UGX. 15.33Bn compared to the previous year payables position of UGX.1.42Bn accounting for an increase of 977% out of which 99.4% relates to Loan disbursements to beneficiary institutions. \uf0b7 I noted that whereas the cumulative outstanding loan amount due for recovery from 3,025 beneficiaries by the closure of the financial year under review stood at UGX.4.305Bn, only UGX.0.308Bn representing 7% for the current financial year and a cumulative of UGX.0.609Bn had been recovered."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 523, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "506", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 523, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Board reported a Loan Portfolio/investment of UGX.127.83Bn but I noted that there were analysis reports made to ascertain the risks status and aging analysis of the loan portfolio. \uf0b7 I observed that out of the approved establishment of 65 staff only 28 positions were filled (43%) leaving 37 positions vacant (58%). \uf0b7 I noted that the Board\u2019s term expired in March 2022 and there was no Board for the last quarter of the financial year 2021/2022. \uf0b7 Contrary to the Higher Educating Students Financing Board Act, 2014 which requires centralization of management of scholarships, it was observed that part of this mandate was managed by other government agencies such as Ministry of Education and Sports and Uganda Missions abroad. \uf0b7 There were gaps in risk management because of absence of fraud Prevention Mechanisms and Risk Assessment and Management Policies. \uf0b7 I noted gaps in the monitoring and Evaluation of the Board activities due to absence of joint Monitoring Team and Data Quality Control Strategy as required by Section 3.4.1 and 3.4.6 of the HESFB Monitoring and Evaluation Procedures Manual, 2022. \uf0b7 I noted that, the Board failed to charge 7% Value Retention Fee Interest on the annual students outstanding loans and delayed to operationalization the 5 year Resource Mobilization Strategy (RSM) for 2019/2020-2023-2024", null], ["25.", "Kabale University. Opinion Unqualified", "\uf0b7 I noted that out of the budgeted receipts from GoU of 47.898Bn, only UGX.44.611Bn was received by the entity resulting in a shortfall of UGX.3.287Bn. \uf0b7 Out of the total warrants of UGX.44.611Bn received during the financial year, the entity utilized UGX. 44.599Bn, resulting in un-utilized warrants of UGX.0.013Bn which represents an absorption level of 99.97%. \uf0b7 I noted that out of the 7 quantified activities worth UGX.3.13Bn assessed; 4 activities representing 57% were fully implemented, while 3 activities representing 43% were partially implemented. \uf0b7 I noted that Kabale University had long outstanding payables of UGX.1,872,390,164 \uf0b7 A total of 4 IT systems/equipment internally developed were not cleared by NITA-U \uf0b7 I noted that Kabale University had 7 systems which were not integrated or automatically sharing information with other systems. \uf0b7 Six (6) categories of IT equipment recommended for disposal by board of survey report were not disposed. \uf0b7 There were no specific structures that steer and oversee ICT implementation and there was no approved IT risk management framework/policy at the entity \uf0b7 I noted that the entity did not transfer the two (2) land titles of land measuring approximately 20.563 hectares into the name and custody of the Uganda Land Commission"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 524, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Board reported a Loan Portfolio/investment of UGX.127.83Bn but I noted that there were analysis reports made to ascertain the risks status and aging analysis of the loan portfolio. \uf0b7 I observed that out of the approved establishment of 65 staff only 28 positions were filled (43%) leaving 37 positions vacant (58%). \uf0b7 I noted that the Board\u2019s term expired in March 2022 and there was no Board for the last quarter of the financial year 2021/2022. \uf0b7 Contrary to the Higher Educating Students Financing Board Act, 2014 which requires centralization of management of scholarships, it was observed that part of this mandate was managed by other government agencies such as Ministry of Education and Sports and Uganda Missions abroad. \uf0b7 There were gaps in risk management because of absence of fraud Prevention Mechanisms and Risk Assessment and Management Policies. \uf0b7 I noted gaps in the monitoring and Evaluation of the Board activities due to absence of joint Monitoring Team and Data Quality Control Strategy as required by Section 3.4.1 and 3.4.6 of the HESFB Monitoring and Evaluation Procedures Manual, 2022. \uf0b7 I noted that, the Board failed to charge 7% Value Retention Fee Interest on the annual students outstanding loans and delayed to operationalization the 5 year Resource Mobilization Strategy (RSM) for 2019/2020-2023-2024", null], ["25.", "Kabale University. Opinion Unqualified", "\uf0b7 I noted that out of the budgeted receipts from GoU of 47.898Bn, only UGX.44.611Bn was received by the entity resulting in a shortfall of UGX.3.287Bn. \uf0b7 Out of the total warrants of UGX.44.611Bn received during the financial year, the entity utilized UGX. 44.599Bn, resulting in un-utilized warrants of UGX.0.013Bn which represents an absorption level of 99.97%. \uf0b7 I noted that out of the 7 quantified activities worth UGX.3.13Bn assessed; 4 activities representing 57% were fully implemented, while 3 activities representing 43% were partially implemented. \uf0b7 I noted that Kabale University had long outstanding payables of UGX.1,872,390,164 \uf0b7 A total of 4 IT systems/equipment internally developed were not cleared by NITA-U \uf0b7 I noted that Kabale University had 7 systems which were not integrated or automatically sharing information with other systems. \uf0b7 Six (6) categories of IT equipment recommended for disposal by board of survey report were not disposed. \uf0b7 There were no specific structures that steer and oversee ICT implementation and there was no approved IT risk management framework/policy at the entity \uf0b7 I noted that the entity did not transfer the two (2) land titles of land measuring approximately 20.563 hectares into the name and custody of the Uganda Land Commission"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 524, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "507", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 524, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 A review of Plot No.364 Ndorwa Block 3 Kabale Kikungiri Hill land and Plot 66-76 Kirigime Road Land records revealed that the University had not valued its pieces of land since 2002 and 2009, respectively.", null], ["26.", "Lira University. Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.4.948Bn, only UGX.3.621Bn was realised, representing a performance of 73.2%. \uf0b7 Out of the approved budget of UGX 31.811Bn, the university received warrants of UGX 27.747Bn resulting into a shortfall of UGX 4,063,277,549. (12.77) %. \uf0b7 Out of the total warrants of UGX.27.75Bn available for spending, invoices totalling UGX.25.31Bn were submitted resulting in un-utilised warrants of UGX.2.44Bn representing an absorption level of 91.2%. As a result of failure to absorb funds, the entity still has staffing gaps in the approved structure. \uf0b7 I assessed a sample of eleven (11) outputs that had been fully quantified with a total of fourteen (14) activities worth UGX.11.031Bn and noted that Six (6) outputs with six (6) activities and expenditure worth UGX8.551Bn were fully implemented. Five (5) outputs with eight (8) activities worth UGX2.480Bn were partially implemented. Out of the eight (8) activities, the University fully implemented two (2) activities while six (6) activities were partially implemented. \uf0b7 Out of the two (2) pieces of land measuring approximately 417.533 hectares held, (One) 1 piece of titled land measuring approximately 165.975 hectares was not recorded in the entity land/asset register. I also noted that the 2 pieces of land measuring approximately 417.533 hectares were not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. \uf0b7 Out of the 2 pieces of land measuring approximately 417.533 hectares the University held, 1 piece of land measuring approximately 165.975 hectares (39.75%) did not have land title. \uf0b7 I noted that out of the 2 pieces of land measuring approximately 417.533 hectares held by the University, one (1) piece of land measuring approximately 165.975 hectares (39.75%) was not utilized while one (1) land title measuring approximately 251.558 hectares was not transferred into the name and custody of the Uganda Land Commission. \uf0b7 I noted that only 267 positions out of the approved establishment of 991 posts were filled leaving 724 positions vacant representing a staffing gap of 73%. \uf0b7 During the audit of Lira University Information Technology (IT) Investments, I observed that; A total of six (6) IT systems/equipment procured of UGX 56,410,000 were not cleared by NITA-U. In addition, 430 IT hardware equipment had exceeded the recommended five (5) years useful life, hence due for disposal. \uf0b7 There were no specific structures that steer and oversee ICT implementation. Furthermore, out of the total approved established positions in the structure for the ICT Department of thirteen (13) staff, only six (6) representing (46%)of the approved structure were filled leaving seven (7) (54%) positions vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 525, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 A review of Plot No.364 Ndorwa Block 3 Kabale Kikungiri Hill land and Plot 66-76 Kirigime Road Land records revealed that the University had not valued its pieces of land since 2002 and 2009, respectively.", null], ["26.", "Lira University. Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.4.948Bn, only UGX.3.621Bn was realised, representing a performance of 73.2%. \uf0b7 Out of the approved budget of UGX 31.811Bn, the university received warrants of UGX 27.747Bn resulting into a shortfall of UGX 4,063,277,549. (12.77) %. \uf0b7 Out of the total warrants of UGX.27.75Bn available for spending, invoices totalling UGX.25.31Bn were submitted resulting in un-utilised warrants of UGX.2.44Bn representing an absorption level of 91.2%. As a result of failure to absorb funds, the entity still has staffing gaps in the approved structure. \uf0b7 I assessed a sample of eleven (11) outputs that had been fully quantified with a total of fourteen (14) activities worth UGX.11.031Bn and noted that Six (6) outputs with six (6) activities and expenditure worth UGX8.551Bn were fully implemented. Five (5) outputs with eight (8) activities worth UGX2.480Bn were partially implemented. Out of the eight (8) activities, the University fully implemented two (2) activities while six (6) activities were partially implemented. \uf0b7 Out of the two (2) pieces of land measuring approximately 417.533 hectares held, (One) 1 piece of titled land measuring approximately 165.975 hectares was not recorded in the entity land/asset register. I also noted that the 2 pieces of land measuring approximately 417.533 hectares were not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. \uf0b7 Out of the 2 pieces of land measuring approximately 417.533 hectares the University held, 1 piece of land measuring approximately 165.975 hectares (39.75%) did not have land title. \uf0b7 I noted that out of the 2 pieces of land measuring approximately 417.533 hectares held by the University, one (1) piece of land measuring approximately 165.975 hectares (39.75%) was not utilized while one (1) land title measuring approximately 251.558 hectares was not transferred into the name and custody of the Uganda Land Commission. \uf0b7 I noted that only 267 positions out of the approved establishment of 991 posts were filled leaving 724 positions vacant representing a staffing gap of 73%. \uf0b7 During the audit of Lira University Information Technology (IT) Investments, I observed that; A total of six (6) IT systems/equipment procured of UGX 56,410,000 were not cleared by NITA-U. In addition, 430 IT hardware equipment had exceeded the recommended five (5) years useful life, hence due for disposal. \uf0b7 There were no specific structures that steer and oversee ICT implementation. Furthermore, out of the total approved established positions in the structure for the ICT Department of thirteen (13) staff, only six (6) representing (46%)of the approved structure were filled leaving seven (7) (54%) positions vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 525, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "508", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 525, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["27.", "MAK Holdings. Opinion Unqualified", "\uf0b7 Included in payables of UGX 846,382,405 as shown in the statement of financial position and under note 18 to the accounts are long outstanding arrears of UGX 791,911,805 \uf0b7 Review of the Guest House cash book and bank statements revealed that out of cash collected of UGX 780,314,500, a total of UGX 371,772,200 was spent at source \uf0b7 I noted that Makerere University Holding Limited operated without a strategic plan an annual work plan and budget. There were no minutes to show approval and review of the strategic plan and the budget by the Board. \uf0b7 Mak Holdings does not have an Investment Policy and Audit Risk Management Policy. I also noted that Mak Holdings Financial Management Policy and the Mak Holdings Human Resource Manual, 2016 being implemented were not approved by the Board. I further noted that the existing policies were not communicated to employees \uf0b7 The Guest House is in a dire state with dilapidated structures and rooms with outdated facilities"], ["28.", "MAK Holdings. 2021 Opinion Unqualified", "\uf0b7 I noted that the Company management budgeted to receive and generate revenue of UGX.1,892,600,000 however, only UGX.809,760,761 (43%) was realized reflecting an underperformance of UGX.1,082,839,239 which is 57% of the expected revenue for the year. \uf0b7 The Makerere University Guest house had accumulated creditors to the tune of UGX.620,024,827 from UGX.405,138,535 in the financial year ended 30th June, 2020 representing a 53% increase in liabilities. Some of the outstanding liabilities include statutory payments worth UGX.240,026,071. \uf0b7 I noted an increase in receivables of UGX.299,307,621 from UGX.271,978,943 reported in the prior year. \uf0b7 I noted that Makerere University Guest House issues Manual Receipts and purchases most of its supplies from suppliers who do not have the Electronic Fiscal Receipting and Invoicing System (EFRIS) contrary to Section 73A (1) of the Tax Procedures Code Act. The Company is therefore, disadvantaged from the benefits associated with the EFRIS system which includes accuracy in VAT payable and claimable records."], ["29.", "Mapronano World Bank Project. Opinion Unqualified", "\uf0b7 I noted out of the released US $280,331.61 under SALIVA Project, only US $178,755.45 was spent by the project resulting into unspent balance of US $101,576.16representing 36% under absorption level. \uf0b7 Out of the released funds worth US $404,167.62 under NANO Project, only US $254,334.12 was spent by the project management resulting into unspent balance of US $149,833.50 representing 37% under absorption. \uf0b7 I assessed the implementation of a sample of seven (7) outputs with a total of twenty-two (22) activities worth US $1,574,943 and noted that; Four (4) outputs with fifteen (15) activities and expenditure worth US $1,077,340.69 were fully implemented. Two (2) outputs with seven (7) activities worth US $497,602.41 were partially implemented. Out of the six activities, two were fully implemented; three were partially implemented while one was not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 526, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["27.", "MAK Holdings. Opinion Unqualified", "\uf0b7 Included in payables of UGX 846,382,405 as shown in the statement of financial position and under note 18 to the accounts are long outstanding arrears of UGX 791,911,805 \uf0b7 Review of the Guest House cash book and bank statements revealed that out of cash collected of UGX 780,314,500, a total of UGX 371,772,200 was spent at source \uf0b7 I noted that Makerere University Holding Limited operated without a strategic plan an annual work plan and budget. There were no minutes to show approval and review of the strategic plan and the budget by the Board. \uf0b7 Mak Holdings does not have an Investment Policy and Audit Risk Management Policy. I also noted that Mak Holdings Financial Management Policy and the Mak Holdings Human Resource Manual, 2016 being implemented were not approved by the Board. I further noted that the existing policies were not communicated to employees \uf0b7 The Guest House is in a dire state with dilapidated structures and rooms with outdated facilities"], ["28.", "MAK Holdings. 2021 Opinion Unqualified", "\uf0b7 I noted that the Company management budgeted to receive and generate revenue of UGX.1,892,600,000 however, only UGX.809,760,761 (43%) was realized reflecting an underperformance of UGX.1,082,839,239 which is 57% of the expected revenue for the year. \uf0b7 The Makerere University Guest house had accumulated creditors to the tune of UGX.620,024,827 from UGX.405,138,535 in the financial year ended 30th June, 2020 representing a 53% increase in liabilities. Some of the outstanding liabilities include statutory payments worth UGX.240,026,071. \uf0b7 I noted an increase in receivables of UGX.299,307,621 from UGX.271,978,943 reported in the prior year. \uf0b7 I noted that Makerere University Guest House issues Manual Receipts and purchases most of its supplies from suppliers who do not have the Electronic Fiscal Receipting and Invoicing System (EFRIS) contrary to Section 73A (1) of the Tax Procedures Code Act. The Company is therefore, disadvantaged from the benefits associated with the EFRIS system which includes accuracy in VAT payable and claimable records."], ["29.", "Mapronano World Bank Project. Opinion Unqualified", "\uf0b7 I noted out of the released US $280,331.61 under SALIVA Project, only US $178,755.45 was spent by the project resulting into unspent balance of US $101,576.16representing 36% under absorption level. \uf0b7 Out of the released funds worth US $404,167.62 under NANO Project, only US $254,334.12 was spent by the project management resulting into unspent balance of US $149,833.50 representing 37% under absorption. \uf0b7 I assessed the implementation of a sample of seven (7) outputs with a total of twenty-two (22) activities worth US $1,574,943 and noted that; Four (4) outputs with fifteen (15) activities and expenditure worth US $1,077,340.69 were fully implemented. Two (2) outputs with seven (7) activities worth US $497,602.41 were partially implemented. Out of the six activities, two were fully implemented; three were partially implemented while one was not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 526, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "509", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 526, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["30.", "MaRCCI World bank Project. Opinion Unqualified", "\uf0b7 I noted that the project planned to receive US $1,269,440 out of which US $223,895.39 was received, resulting in a shortfall of US $1,045,544.61 which represents 82.36% of the approved budget. \uf0b7 I assessed the implementation of eight (8) outputs that had been fully quantified with a total of forty-one (41) activities worth US $1,269,440 and noted that; One (1) output with two (2) activities and expenditure worth US$ 5,400 were fully implemented, four (4) outputs with thirty one (31) activities worth US $219,803 were partially/ non-implemented, three (3) outputs with Eight (8) activities worth US $81,280 were not implemented at all."], ["31.", "Management Training and Advisory Centre (MTAC). Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.2.19Bn for the financial year 2021/2022, a sum of UGX.2.11Bn was collected representing performance of 96.3% of the target. This resulted into a short fall in revenue collection of UGX. 79,995,000. \uf0b7 Out of UGX. 7,795,757,000 the Centre had budgeted to receive from the Government, only UGX. 7,767,641,000 was warranted resulting in a shortfall of UGX. 28,116,000. The shortfall represents 0.5% of the approved budget. \uf0b7 Out of the total receipts for the financial year of UGX.9.88Bn, a sum of UGX.9.53Bn was spent by the Centre resulting into unspent balance of UGX.0.35Bn representing an absorption level of 96.4%. \uf0b7 I assessed the implementation of a sample of five (5) outputs that had been fully quantified with a total of nineteen (19) activities worth UGX. 5,460,767,000 and noted that three (3) outputs with fourteen (14) activities with expenditure worth UGX. 4,355,739,000 were fully implemented. Two (2) outputs with five (5) activities worth UGX. 1,105,028,000 were partially implemented. Out of the five (5) activities, the entity fully implemented one (1) activity; four (4) activities were partially implemented. \uf0b7 I noted that the entity had outstanding commitments to a tune of UGX. 1,121,289,592 as at 30th June 2022. \uf0b7 I noted that the Centre had receivables amounting to UGX. 690,189,868 this financial year compared to UGX.703, 515,408 brought forward from the previous financial year. Included in the receivables are students\u2019 debtors worth 547,570,961 which relate to prior years. \uf0b7 I noted that 2 pieces of land measuring approximately 3.844 hectares costing UGX. 30,498,500,000 were recorded in the entity\u2019s land register while 2 pieces of land measuring approximately 1.644 were not recorded in the Centre\u2019s asset register. \uf0b7 I noted that the Centre had staff who have served in acting positions for over 5 years. \uf0b7 I noted that out of 73 approved positions in the Centre\u2019s structure only 48 were filled leaving 25(34.2%) positions vacant. \uf0b7 I noted that the Centre provides support to its outreach centres in form of among others provision of computers to enable delivery of teaching. It was established that all centres have inadequate computers to facilitate learning. \uf0b7 Verification of the number of enrolled students for the year under review indicated that management was only able to attract 711 students in the different diploma programmes leading to under enrolment of 1,209."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 527, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["30.", "MaRCCI World bank Project. Opinion Unqualified", "\uf0b7 I noted that the project planned to receive US $1,269,440 out of which US $223,895.39 was received, resulting in a shortfall of US $1,045,544.61 which represents 82.36% of the approved budget. \uf0b7 I assessed the implementation of eight (8) outputs that had been fully quantified with a total of forty-one (41) activities worth US $1,269,440 and noted that; One (1) output with two (2) activities and expenditure worth US$ 5,400 were fully implemented, four (4) outputs with thirty one (31) activities worth US $219,803 were partially/ non-implemented, three (3) outputs with Eight (8) activities worth US $81,280 were not implemented at all."], ["31.", "Management Training and Advisory Centre (MTAC). Opinion Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.2.19Bn for the financial year 2021/2022, a sum of UGX.2.11Bn was collected representing performance of 96.3% of the target. This resulted into a short fall in revenue collection of UGX. 79,995,000. \uf0b7 Out of UGX. 7,795,757,000 the Centre had budgeted to receive from the Government, only UGX. 7,767,641,000 was warranted resulting in a shortfall of UGX. 28,116,000. The shortfall represents 0.5% of the approved budget. \uf0b7 Out of the total receipts for the financial year of UGX.9.88Bn, a sum of UGX.9.53Bn was spent by the Centre resulting into unspent balance of UGX.0.35Bn representing an absorption level of 96.4%. \uf0b7 I assessed the implementation of a sample of five (5) outputs that had been fully quantified with a total of nineteen (19) activities worth UGX. 5,460,767,000 and noted that three (3) outputs with fourteen (14) activities with expenditure worth UGX. 4,355,739,000 were fully implemented. Two (2) outputs with five (5) activities worth UGX. 1,105,028,000 were partially implemented. Out of the five (5) activities, the entity fully implemented one (1) activity; four (4) activities were partially implemented. \uf0b7 I noted that the entity had outstanding commitments to a tune of UGX. 1,121,289,592 as at 30th June 2022. \uf0b7 I noted that the Centre had receivables amounting to UGX. 690,189,868 this financial year compared to UGX.703, 515,408 brought forward from the previous financial year. Included in the receivables are students\u2019 debtors worth 547,570,961 which relate to prior years. \uf0b7 I noted that 2 pieces of land measuring approximately 3.844 hectares costing UGX. 30,498,500,000 were recorded in the entity\u2019s land register while 2 pieces of land measuring approximately 1.644 were not recorded in the Centre\u2019s asset register. \uf0b7 I noted that the Centre had staff who have served in acting positions for over 5 years. \uf0b7 I noted that out of 73 approved positions in the Centre\u2019s structure only 48 were filled leaving 25(34.2%) positions vacant. \uf0b7 I noted that the Centre provides support to its outreach centres in form of among others provision of computers to enable delivery of teaching. It was established that all centres have inadequate computers to facilitate learning. \uf0b7 Verification of the number of enrolled students for the year under review indicated that management was only able to attract 711 students in the different diploma programmes leading to under enrolment of 1,209."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 527, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "510", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 527, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Review of the required wage bill to pay the staff currently employed by the Centre amounts to UGX.858,920,011 but only UGX. 100,000,000 (11%) was allocated by Government, leading to funding gap of UGX.758,920,011. \uf0b7", null], ["32.", "Makerere University. 2021/22 Opinion Unqualified", "\uf0b7 University budgeted to receive UGX.389.433Bn, but only UGX.347.889Bn was warranted, resulting in a shortfall of UGX.41.543Bn. The shortfall represents 10.67% of the approved budget. \uf0b7 I noted that out of the budgeted NTR of UGX.132.332Bn, only UGX.68.083Bn was realized, representing a performance of 51.4 % of the target. \uf0b7 Out of the total warrants of UGX.347.889Bn received during the financial year, UGX344.465Bn was spent resulting into an unspent balance of UGX3.424B,n representing an absorption level of 98%. \uf0b7 Out of a sample of fourteen (14) outputs with a total of thirty five (35) activities worth UGX 341.13Bn assessed, I noted that Two (2) outputs with two (2) activities and expenditure worth UGX.1.298Bn were fully implemented; and Twelve (12) outputs with thirty-five (35) activities worth UGX.339.833Bn were partially implemented. \uf0b7 I noted long outstanding payables of UGX.959,975,856 due from rental income attributed toUniversity tenants. \uf0b7 I noted through land inspection, document review and inquiries from management that four (4) pieces of land measuring 103.05 hectares (6.3%) out of the 1,645.04 hectares of land owned by Makerere University had encumbrances in the form of caveats, court injunctions and encroachment. While three (3) pieces of land measuring approximately 309.2 hectares (9.34%) out of the 32 pieces held did not have land titles. \uf0b7 The entity did not transfer all the twenty-nine (29) land titles measuring approximately 1,335.84 hectares held, into the name and custody of the Uganda Land Commission. \uf0b7 Whereas the University leased three (3) pieces of land during the period under review, these pieces of land were not traceable to the lease register. \uf0b7 One (1) lease for land measuring 3.98 hectares had expired at the time of carrying out the audit. Besides, the entity did not receive any lease rentals from the leased properties. \uf0b7 A review of the IT systems of the University revealed a number of irregularities such as; procurement of equipment worth UGX.41,826,600 and tenure decommission 1,417 IT equipment despite recommendation of the board of survey report."], ["33.", "NORHED Consolidated Project for the Year Ended 31st Dec, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 528, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Review of the required wage bill to pay the staff currently employed by the Centre amounts to UGX.858,920,011 but only UGX. 100,000,000 (11%) was allocated by Government, leading to funding gap of UGX.758,920,011. \uf0b7", null], ["32.", "Makerere University. 2021/22 Opinion Unqualified", "\uf0b7 University budgeted to receive UGX.389.433Bn, but only UGX.347.889Bn was warranted, resulting in a shortfall of UGX.41.543Bn. The shortfall represents 10.67% of the approved budget. \uf0b7 I noted that out of the budgeted NTR of UGX.132.332Bn, only UGX.68.083Bn was realized, representing a performance of 51.4 % of the target. \uf0b7 Out of the total warrants of UGX.347.889Bn received during the financial year, UGX344.465Bn was spent resulting into an unspent balance of UGX3.424B,n representing an absorption level of 98%. \uf0b7 Out of a sample of fourteen (14) outputs with a total of thirty five (35) activities worth UGX 341.13Bn assessed, I noted that Two (2) outputs with two (2) activities and expenditure worth UGX.1.298Bn were fully implemented; and Twelve (12) outputs with thirty-five (35) activities worth UGX.339.833Bn were partially implemented. \uf0b7 I noted long outstanding payables of UGX.959,975,856 due from rental income attributed toUniversity tenants. \uf0b7 I noted through land inspection, document review and inquiries from management that four (4) pieces of land measuring 103.05 hectares (6.3%) out of the 1,645.04 hectares of land owned by Makerere University had encumbrances in the form of caveats, court injunctions and encroachment. While three (3) pieces of land measuring approximately 309.2 hectares (9.34%) out of the 32 pieces held did not have land titles. \uf0b7 The entity did not transfer all the twenty-nine (29) land titles measuring approximately 1,335.84 hectares held, into the name and custody of the Uganda Land Commission. \uf0b7 Whereas the University leased three (3) pieces of land during the period under review, these pieces of land were not traceable to the lease register. \uf0b7 One (1) lease for land measuring 3.98 hectares had expired at the time of carrying out the audit. Besides, the entity did not receive any lease rentals from the leased properties. \uf0b7 A review of the IT systems of the University revealed a number of irregularities such as; procurement of equipment worth UGX.41,826,600 and tenure decommission 1,417 IT equipment despite recommendation of the board of survey report."], ["33.", "NORHED Consolidated Project for the Year Ended 31st Dec, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 528, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "511", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 528, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%.", null], ["34.", "ROM Project for the Year Ended 31st December, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the project would commence on 1st January 2021, the project funds were released on 17th November, 2021, thus occasioning a delay of 10 months in the implementation of project activities in the year. Late disbursement of funds may have affected the implementation of planned project activities."], ["35.", "TELLS Project for the Year Ended 31st December, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the project would commence on 1st January 2021, the project funds were released on 30th November, 2021, thus occasioning a delay of 11 months in the implementation of project activities in the year. Late disbursement of funds may have affected the implementation of planned project activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 529, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%.", null], ["34.", "ROM Project for the Year Ended 31st December, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the project would commence on 1st January 2021, the project funds were released on 17th November, 2021, thus occasioning a delay of 10 months in the implementation of project activities in the year. Late disbursement of funds may have affected the implementation of planned project activities."], ["35.", "TELLS Project for the Year Ended 31st December, 2021 Implemented by Makerere University Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the project would commence on 1st January 2021, the project funds were released on 30th November, 2021, thus occasioning a delay of 11 months in the implementation of project activities in the year. Late disbursement of funds may have affected the implementation of planned project activities."], ["36.", "Muni University. Opinion Unqualified", "\uf0b7 Out of the total warrants of UGX 26.639Bn received during the financial year, the University spent UGX 26.145Bn resulting in un-utilised warrants of UGX 0.494Bn representing an absorption level of 98.15%. \uf0b7 I noted that of the 17 quantified activities worth UGX 3.878Bn assessed; 7 activities representing 41.2% were fully implemented, whereas 10 activities representing 58.8% were partially implemented. \uf0b7 I noted that of the six (6) pieces of land measuring approximately 1,334.85 hectares held by the University were not recorded in the GFMIS fixed asset module, four (4) pieces of titled land measuring approximately 1,155.65 hectares were not recorded in the land/assets register; One (1) piece of land at Bidibidi measuring approximately 177.891 hectares had encumbrances in the form of the utilization of the entire piece of land to resettle refugees by OPM; 2 pieces of land measuring approximately 179.202 hectares (13%) did not have land titles and the University failed to transfer all the four (4) titles of land measuring approximately 1,155.65 hectares held, into the name and custody of the Uganda Land Commission. \uf0b7 The statement of financial position and note 19 of the financial statements disclosed UGX 2,850,053,751 as receivables included in the balance under note 19(a) are accrued revenue of UGX 338,023,245. \uf0b7 I noted that a total of two (2) IT systems developed were not cleared by NITA-U"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 529, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "512", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 529, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Big Blue button and E-books systems developed systems are not owned by the entity, as a result, it increases the exposure of the entity to vendor manipulation. \uf0b7 I noted that there were no specific structures that steer and oversee ICT implementation. \uf0b7 Out of the 11 total approved established positions in the structure for the ICT Directorate/Department/Unit staff, only 8 staff representing (73%) were filled leaving 3 staff (27%) positions vacant. \uf0b7 There was no approved IT risk management framework/policy at the entity, and risk register.", null], ["37.", "Mbarara University of Science and Technology Opinion Unqualified", "\uf0b7 A review of Statement of the financial Position and note 19(a) revealed that receivables worth UGX. 958,118,173 remained outstanding. \uf0b7 Out of the budgeted NTR of UGX.12.477Bn, only UGX.10.844Bn was collected, representing a performance of 87% of the target. \uf0b7 Out to the approved budget, UGX. 59.171Bn out of which UGX.54.671Bn was warranted, resulting in a shortfall of UGX4.53Bn. The shortfall represented 7.6% of the revised approved budget. \uf0b7 Out of the total warrants of UGX.54.671Bn received during the financial year, the entity submitted invoices totalling UGX.53.870Bn resulting in un-utilized warrants of UGX.0.802Bn representing an absorption level of 99%. \uf0b7 I assessed the implementation of a sample of twenty-five (25) outputs that had been fully quantified with a total of eighty-three (83) activities worth UGX.41.861Bn and noted that; Ten (10) outputs with twenty (20) activities and expenditure worth UGX.1.629Bn were fully implemented while thirteen (13) outputs with fifty-nine (59) activities worth UGX.40.073Bn were partially implemented. \uf0b7 Out of the fifty-nine (59) activities, the entity fully implemented twenty (20) activities; eighteen (18) activities were partially implemented, while twenty-one (21) activities remained unimplemented. \uf0b7 Procurements totalling to UGX.311,643,492 sourced using Micro procurement were split to fit within the set threshold of UGX.5,000,000. \uf0b7 I noted that the University entered into a contract worth UGX. 8,397,814,309 with a contractor to construct Phase 2, of faculty of Computer Formatics, for a period of 18 months. However, the funds to pay for the multi- year project were not released. \uf0b7 A total of 3 IT systems/equipment procured at UGX.122,410,500 were not cleared by NITA-U, while systems costing UGX.122,410,500 did not have clearance from MoFPED."], ["38.", "National Council of Sports. Opinion Unqualified", "\uf0b7 Out of the total available funds during the financial year of UGX.18.368Bn, only UGX.18.043Bn was spent by the entity resulting in an unspent balance of UGX.0.325Bn representing an absorption level of 98.2%. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.0.781Bn during the year under review, out of only UGX.0.670Bn was realized, representing a performance of 86% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 530, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Big Blue button and E-books systems developed systems are not owned by the entity, as a result, it increases the exposure of the entity to vendor manipulation. \uf0b7 I noted that there were no specific structures that steer and oversee ICT implementation. \uf0b7 Out of the 11 total approved established positions in the structure for the ICT Directorate/Department/Unit staff, only 8 staff representing (73%) were filled leaving 3 staff (27%) positions vacant. \uf0b7 There was no approved IT risk management framework/policy at the entity, and risk register.", null], ["37.", "Mbarara University of Science and Technology Opinion Unqualified", "\uf0b7 A review of Statement of the financial Position and note 19(a) revealed that receivables worth UGX. 958,118,173 remained outstanding. \uf0b7 Out of the budgeted NTR of UGX.12.477Bn, only UGX.10.844Bn was collected, representing a performance of 87% of the target. \uf0b7 Out to the approved budget, UGX. 59.171Bn out of which UGX.54.671Bn was warranted, resulting in a shortfall of UGX4.53Bn. The shortfall represented 7.6% of the revised approved budget. \uf0b7 Out of the total warrants of UGX.54.671Bn received during the financial year, the entity submitted invoices totalling UGX.53.870Bn resulting in un-utilized warrants of UGX.0.802Bn representing an absorption level of 99%. \uf0b7 I assessed the implementation of a sample of twenty-five (25) outputs that had been fully quantified with a total of eighty-three (83) activities worth UGX.41.861Bn and noted that; Ten (10) outputs with twenty (20) activities and expenditure worth UGX.1.629Bn were fully implemented while thirteen (13) outputs with fifty-nine (59) activities worth UGX.40.073Bn were partially implemented. \uf0b7 Out of the fifty-nine (59) activities, the entity fully implemented twenty (20) activities; eighteen (18) activities were partially implemented, while twenty-one (21) activities remained unimplemented. \uf0b7 Procurements totalling to UGX.311,643,492 sourced using Micro procurement were split to fit within the set threshold of UGX.5,000,000. \uf0b7 I noted that the University entered into a contract worth UGX. 8,397,814,309 with a contractor to construct Phase 2, of faculty of Computer Formatics, for a period of 18 months. However, the funds to pay for the multi- year project were not released. \uf0b7 A total of 3 IT systems/equipment procured at UGX.122,410,500 were not cleared by NITA-U, while systems costing UGX.122,410,500 did not have clearance from MoFPED."], ["38.", "National Council of Sports. Opinion Unqualified", "\uf0b7 Out of the total available funds during the financial year of UGX.18.368Bn, only UGX.18.043Bn was spent by the entity resulting in an unspent balance of UGX.0.325Bn representing an absorption level of 98.2%. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.0.781Bn during the year under review, out of only UGX.0.670Bn was realized, representing a performance of 86% of the target."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 530, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "513", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 530, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that out of the 4 quantified activities worth UGX.15.1Bn assessed; 3 activities representing 75% were fully implemented, while 1 activity representing 25% was not implemented. \uf0b7 I noted that transfers to Uganda netball federation and Uganda Boxing federation worth UGX.270,040,950 were not fully accounted for. \uf0b7 I noted a shortage of sports academies and technical capacity in terms of personnel with internationally accredited skills to promote sports in the country. \uf0b7 I noted that the entity did not transfer land in to the custody of Uganda Land Commission \uf0b7 I noted that the staff of the entity had not been enrolled on the IPPS system and were paid through IFMS without IPPS numbers. \uf0b7 A total of 3 IT systems/equipment acquired at UGX.43,049,727 were not cleared by NITA-U. \uf0b7 Review of the ICT governance structure of the entity revealed that; there were no specific structures that steer and oversee ICT implementation; the entity did not have an approved IT staff structure in place despite ICT prioritization in NDP III; there was no approved IT risk management framework/policy at the entity; there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014.", null], ["39.", "Uganda Management Institute (UMI). Opinion Unqualified", "\uf0b7 I noted that the Institute did not budget to collect NTR during the year under review however, UGX 12.02Bn was collected. \uf0b7 Out of the approved budget, of UGX 38.03Bn, a sum of UGX 32.05Bn was warranted, resulting in a shortfall of UGX 5.98Bn. The shortfall represents 15.72% of the approved budget. \uf0b7 Out of the total warrants of UGX 43.57Bn received during the financial year UGX 31.55Bn was spent by the institute resulting in an unspent balance of UGX 12.020Bn representing an absorption level of 72%. \uf0b7 Out of a sample of seven (7) outputs assessed with a total of twenty five (25) activities worth UGX2.31Bn four (4) outputs with twenty two (22) activities worth UGX 1.48Bn were partially implemented and three (3) outputs with three (3) activities with a budget of UGX 0.83Bn were not implemented at all. \uf0b7 Out if 276 positions in the establishment 200 posts were filled leaving 76 positions vacant representing a staffing gap of 28%. \uf0b7 All the 05 pieces of land measuring approximately 6.725 hectares held, by Institute were not transferred into the name of the Uganda Land Commission as required by the law."], ["40.", "Uganda National Examinations Board (UNEB). Opinion Unqualified", "\uf0b7 The entity had an approved budget of UGX 146,445,366,444 which was entirely warranted. \uf0b7 I noted that the entity did not budget for NTR collection despite a communication from the PS/ST which projected the entity\u2019s NTR at UGX.56.89Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 531, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that out of the 4 quantified activities worth UGX.15.1Bn assessed; 3 activities representing 75% were fully implemented, while 1 activity representing 25% was not implemented. \uf0b7 I noted that transfers to Uganda netball federation and Uganda Boxing federation worth UGX.270,040,950 were not fully accounted for. \uf0b7 I noted a shortage of sports academies and technical capacity in terms of personnel with internationally accredited skills to promote sports in the country. \uf0b7 I noted that the entity did not transfer land in to the custody of Uganda Land Commission \uf0b7 I noted that the staff of the entity had not been enrolled on the IPPS system and were paid through IFMS without IPPS numbers. \uf0b7 A total of 3 IT systems/equipment acquired at UGX.43,049,727 were not cleared by NITA-U. \uf0b7 Review of the ICT governance structure of the entity revealed that; there were no specific structures that steer and oversee ICT implementation; the entity did not have an approved IT staff structure in place despite ICT prioritization in NDP III; there was no approved IT risk management framework/policy at the entity; there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014.", null], ["39.", "Uganda Management Institute (UMI). Opinion Unqualified", "\uf0b7 I noted that the Institute did not budget to collect NTR during the year under review however, UGX 12.02Bn was collected. \uf0b7 Out of the approved budget, of UGX 38.03Bn, a sum of UGX 32.05Bn was warranted, resulting in a shortfall of UGX 5.98Bn. The shortfall represents 15.72% of the approved budget. \uf0b7 Out of the total warrants of UGX 43.57Bn received during the financial year UGX 31.55Bn was spent by the institute resulting in an unspent balance of UGX 12.020Bn representing an absorption level of 72%. \uf0b7 Out of a sample of seven (7) outputs assessed with a total of twenty five (25) activities worth UGX2.31Bn four (4) outputs with twenty two (22) activities worth UGX 1.48Bn were partially implemented and three (3) outputs with three (3) activities with a budget of UGX 0.83Bn were not implemented at all. \uf0b7 Out if 276 positions in the establishment 200 posts were filled leaving 76 positions vacant representing a staffing gap of 28%. \uf0b7 All the 05 pieces of land measuring approximately 6.725 hectares held, by Institute were not transferred into the name of the Uganda Land Commission as required by the law."], ["40.", "Uganda National Examinations Board (UNEB). Opinion Unqualified", "\uf0b7 The entity had an approved budget of UGX 146,445,366,444 which was entirely warranted. \uf0b7 I noted that the entity did not budget for NTR collection despite a communication from the PS/ST which projected the entity\u2019s NTR at UGX.56.89Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 531, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "514", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 531, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Uganda Land Commission was not notified about the acquisition of one piece of land measuring 0.4 hectares costing UGX.750,000,000 to enable recording and updating of the GOU land register. \uf0b7 I noted that all the 6 pieces of land measuring approximately 2.12 hectares held by the entity at the reporting date had not been transferred into the custody of ULC. \uf0b7 I noted that one piece of land measuring approximately 0.4 hectares (100%) had not yet been used in accordance with the approved purpose set out in the strategic plan. \uf0b7 There was no IT risk management framework/policy at UNEB by the time of the audit.", null], ["41.", "Uganda Business and Technical Examinations Board (UBTEB) Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.7.7Bn during the year under review. Out of this, only UGX.2.3Bn was realised, representing a performance of 30% of the target. \uf0b7 I noted that out of the total available funds of UGX. 35.2Bn during the financial year, UGX. 32.65Bn was spent resulting in an unspent balance of UGX. 2.55Bn representing absorption level of 92.8%. \uf0b7 I noted that four (4) outputs with seven (7) activities and expenditures worth UGX.16.3Bn were fully implemented three (3) outputs with nine (9) activities worth UGX.16.4Bn were partially implemented. \uf0b7 I noted that the Board did not have a land title for its 1 piece of land measuring approximately 0.404 hectares (100%) \uf0b7 I noted that UBTEB had only made payments amounting to UGX. 3,792,402,179 against the required amount of UGX. 5,126,257,884 toward advance payments for the construction of the proposed UBTEB assessment Centre hence an underpayment of UGX.1,333,855,405. I further noted that at the time of the audit in October 2022, the Board had not made any payments toward the four Interim payment certificates raised by the contractor totaling UGX. 2,980,505,141 \uf0b7 I noted that there was no Business and Technical Vocational Qualifications Framework in place rendering it difficult for the Board to effectively execute its mandate. \uf0b7 I noted that though the Board had 205 approved staff positions, only 97 had been filled leaving a staffing gap of 108 (52%). \uf0b7 I noted that Uganda Hotel Training and Tourism Institute, Bukalasa Agricultural College, and Nyabyeya Forestry College do offer diploma programmes but assess their students contrary to the provision of the law."], ["42.", "Makerere Institute of Social Research- Norhed Project \u201cBuilding and Reflecting on Interdisciplinary Phd-Studies for Higher Education Transformation\u201d Grant Number: Uga-13/0023 For the Period 1st January 2021 to 31st August, 2021", "\uf0b7 There were no material and reportable issues"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 532, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The Uganda Land Commission was not notified about the acquisition of one piece of land measuring 0.4 hectares costing UGX.750,000,000 to enable recording and updating of the GOU land register. \uf0b7 I noted that all the 6 pieces of land measuring approximately 2.12 hectares held by the entity at the reporting date had not been transferred into the custody of ULC. \uf0b7 I noted that one piece of land measuring approximately 0.4 hectares (100%) had not yet been used in accordance with the approved purpose set out in the strategic plan. \uf0b7 There was no IT risk management framework/policy at UNEB by the time of the audit.", null], ["41.", "Uganda Business and Technical Examinations Board (UBTEB) Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.7.7Bn during the year under review. Out of this, only UGX.2.3Bn was realised, representing a performance of 30% of the target. \uf0b7 I noted that out of the total available funds of UGX. 35.2Bn during the financial year, UGX. 32.65Bn was spent resulting in an unspent balance of UGX. 2.55Bn representing absorption level of 92.8%. \uf0b7 I noted that four (4) outputs with seven (7) activities and expenditures worth UGX.16.3Bn were fully implemented three (3) outputs with nine (9) activities worth UGX.16.4Bn were partially implemented. \uf0b7 I noted that the Board did not have a land title for its 1 piece of land measuring approximately 0.404 hectares (100%) \uf0b7 I noted that UBTEB had only made payments amounting to UGX. 3,792,402,179 against the required amount of UGX. 5,126,257,884 toward advance payments for the construction of the proposed UBTEB assessment Centre hence an underpayment of UGX.1,333,855,405. I further noted that at the time of the audit in October 2022, the Board had not made any payments toward the four Interim payment certificates raised by the contractor totaling UGX. 2,980,505,141 \uf0b7 I noted that there was no Business and Technical Vocational Qualifications Framework in place rendering it difficult for the Board to effectively execute its mandate. \uf0b7 I noted that though the Board had 205 approved staff positions, only 97 had been filled leaving a staffing gap of 108 (52%). \uf0b7 I noted that Uganda Hotel Training and Tourism Institute, Bukalasa Agricultural College, and Nyabyeya Forestry College do offer diploma programmes but assess their students contrary to the provision of the law."], ["42.", "Makerere Institute of Social Research- Norhed Project \u201cBuilding and Reflecting on Interdisciplinary Phd-Studies for Higher Education Transformation\u201d Grant Number: Uga-13/0023 For the Period 1st January 2021 to 31st August, 2021", "\uf0b7 There were no material and reportable issues"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 532, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "515", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 532, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", ""], ["43.", "MISR NORHED Project II \u201cBuilding and Reflecting On Interdisciplinary PHD- Studies for Higher Education Transformation\u201d Grant Number: UGA- 13/0023 for the Period 1st September, 2021 to 31st December, 2021 Opinion Unqualified", "\uf0b7 There are no reportable issues."], ["44.", "Uganda Petroleum Institute Kigumba Opinion Unqualified", "\uf0b7 I noted that out of the budgeted NTR of UGX.0.647Bn for the year 2021/2022, UGX.0.641Bn was collected, representing a performance of 99% of the target. Similarly, the Institute budgeted to receive UGX.8.5Bn from GOU of which only UGX.4.75Bn was warranted, resulting in a shortfall of UGX. 3.75Bn representing 45% of the budget. \uf0b7 I noted that out of the total releases of UGX. 5.389Bn received during the financial year, UGX. 4.761Bn was spent by the entity resulting in an unspent balance of UGX. 0.628Bn representing an absorption level of 88.3% \uf0b7 I noted from a sample of (16) Outputs that had been fully quantified with a total of one hundred forty-six (146) activities worth UGX. 4.096Bn that; \uf0b7 Six (6) outputs with fifty-seven (57) activities and expenditure worth UGX. 1.409Bn were fully implemented, three (3) outputs with eleven (11) activities worth UGX. 2.244Bn were partially implemented, Seven (7) outputs with seventy (78) activities worth UGX. 0.443Bn were not implemented at all. \uf0b7 I noted that out of the 103 approved staff for the Institute; only 81 positions were filled leaving 22 (21.4%) positions vacant. Of the 81 staff, 40 staff were on Government payroll (permanent), 1 staff on probation while 41 are on governing council contract \uf0b7 I noted that contract staff salary for the month of June 2022 worth UGX. 47,877,500 had not been paid. Further enquiries indicated that contract staff had not been paid for the last four (4) months."], ["45.", "Education Service Commission Opinion Unqualified", "\uf0b7 The Commission had a revised budget, totalling UGX.21.28Bn, out of which UGX.18.03 was warranted, resulting into a shortfall of UGX.3.25Bn. The shortfall represents 15.3% of the approved budget. \uf0b7 The Commission received UGX.18.03Bn during the financial year, however UGX.17.6Bn was spent resulting in an unspent balance of UGX.0.42 representing an absorption level of 98%"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 533, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "516", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 533, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 From the sampled of Six (6) outputs that had been fully quantified with a total of twenty-four (24) activities worth UGX.15.92Bn, I noted that; Five (5) outputs with twenty-one (21) activities and expenditure worth UGX.11.94 were fully implemented. One (1) output with three (3) activities worth UGX.3.98 were partially implemented. Out of the three (3) activities, the entity fully implemented two (2) activities; one (1) activity was partially implemented. \uf0b7 I noted that Commission was allocated land measuring approximately 0.405 hectares by the Ministry of Education and Sports of which the Commission had not acquired a land title. \uf0b7 The commission budgeted to receive UGX.1,022,060,300 for the last 3 financial years, for implementation of IT systems and acquisition of IT Equipment, however, only UGX.321,530,300 was warranted, resulting into a shortfall of UGX.700,530,000 which is 68.5% of the budget.", null], ["46.", "Mandela National Stadium Limited Opinion Unqualified", "\uf0b7 Although the entity budgeted to receive UGX.98.36Bn, only UGX.82.88Bn was collected, resulting into a shortfall of UGX.15.48Bn which is 15.7% of the budget. \uf0b7 Out of the two (2) outputs with a total of thirty three (33) activities and total expenditure of UGX.34.3Bn sampled for assessment, I noted that One (1) output with six (6) activities and expenditure worth UGX.2.2Bn was fully implemented while one (1) output with twenty-seven (27) activities worth UGX.32.1Bn was partially implemented. \uf0b7 I noted that out of the 3 pieces of land measuring approximately 50.199 hectares, land measuring approximately 25.199 hectares had encumbrances in the form of court injunctions and encroachment. \uf0b7 A review of the financial statements revealed that Mandela National Stadium Limited had receivables of UGX. 30,839,304,013 at the close of the financial year, an increase of 1,051.8% from receivables of UGX.2,677,452,246 of the previous financial year 2020/2021. \uf0b7 There was neither approved IT risk management framework/policy nor risk register at the entity. Furthermore, there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 I noted that whereas the Uganda Land Commission leased 2 piece of land measuring 2.433 hectares during the period under review, these pieces of land were not traceable to MNSL lease register."], ["47.", "Kyambogo University 2021/22 Opinion Unqualified", "\uf0b7 According to the approved budget, the entity was supposed to receive UGX.139.89Bn, out of which UGX.129.13Bn was warranted, resulting in a shortfall of UGX10.76Bn. The shortfall represents 7.7% of the approved budget. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.77.14Bn during the year under review, out of which only UGX.74.68Bn was realized, representing a performance of 97% of the target. \uf0b7 Out of the total warrants of UGX.129.13Bn received during the financial year, the entity submitted invoiced totaling UGX.128.75Bn resulting in un-utilized warrants of UGX.0.38Bn representing an absorption level of 99.71%. \uf0b7 I assessed the implementation of a sample of sixteen (16) outputs that had been fully quantified with a total of eighty three (84) activities worth UGX. 119.91Bn and noted that; Two (2) outputs with six (6) activities and expenditure worth UGX.1.01Bn were fully implemented; Twelve (12) outputs with seventy six (76) activities worth UGX.118.61Bn were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 534, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 From the sampled of Six (6) outputs that had been fully quantified with a total of twenty-four (24) activities worth UGX.15.92Bn, I noted that; Five (5) outputs with twenty-one (21) activities and expenditure worth UGX.11.94 were fully implemented. One (1) output with three (3) activities worth UGX.3.98 were partially implemented. Out of the three (3) activities, the entity fully implemented two (2) activities; one (1) activity was partially implemented. \uf0b7 I noted that Commission was allocated land measuring approximately 0.405 hectares by the Ministry of Education and Sports of which the Commission had not acquired a land title. \uf0b7 The commission budgeted to receive UGX.1,022,060,300 for the last 3 financial years, for implementation of IT systems and acquisition of IT Equipment, however, only UGX.321,530,300 was warranted, resulting into a shortfall of UGX.700,530,000 which is 68.5% of the budget.", null], ["46.", "Mandela National Stadium Limited Opinion Unqualified", "\uf0b7 Although the entity budgeted to receive UGX.98.36Bn, only UGX.82.88Bn was collected, resulting into a shortfall of UGX.15.48Bn which is 15.7% of the budget. \uf0b7 Out of the two (2) outputs with a total of thirty three (33) activities and total expenditure of UGX.34.3Bn sampled for assessment, I noted that One (1) output with six (6) activities and expenditure worth UGX.2.2Bn was fully implemented while one (1) output with twenty-seven (27) activities worth UGX.32.1Bn was partially implemented. \uf0b7 I noted that out of the 3 pieces of land measuring approximately 50.199 hectares, land measuring approximately 25.199 hectares had encumbrances in the form of court injunctions and encroachment. \uf0b7 A review of the financial statements revealed that Mandela National Stadium Limited had receivables of UGX. 30,839,304,013 at the close of the financial year, an increase of 1,051.8% from receivables of UGX.2,677,452,246 of the previous financial year 2020/2021. \uf0b7 There was neither approved IT risk management framework/policy nor risk register at the entity. Furthermore, there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014. \uf0b7 I noted that whereas the Uganda Land Commission leased 2 piece of land measuring 2.433 hectares during the period under review, these pieces of land were not traceable to MNSL lease register."], ["47.", "Kyambogo University 2021/22 Opinion Unqualified", "\uf0b7 According to the approved budget, the entity was supposed to receive UGX.139.89Bn, out of which UGX.129.13Bn was warranted, resulting in a shortfall of UGX10.76Bn. The shortfall represents 7.7% of the approved budget. \uf0b7 I noted that the entity budgeted to collect NTR of UGX.77.14Bn during the year under review, out of which only UGX.74.68Bn was realized, representing a performance of 97% of the target. \uf0b7 Out of the total warrants of UGX.129.13Bn received during the financial year, the entity submitted invoiced totaling UGX.128.75Bn resulting in un-utilized warrants of UGX.0.38Bn representing an absorption level of 99.71%. \uf0b7 I assessed the implementation of a sample of sixteen (16) outputs that had been fully quantified with a total of eighty three (84) activities worth UGX. 119.91Bn and noted that; Two (2) outputs with six (6) activities and expenditure worth UGX.1.01Bn were fully implemented; Twelve (12) outputs with seventy six (76) activities worth UGX.118.61Bn were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 534, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "517", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 534, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 A review of the University expenditure vouchers revealed that payments relating to the previous year totaling to UGX.2,663,779,707 were neither disclosed/ verified as part of the arrears in the previous financial year nor budgeted for, but was paid in the current financial year. \uf0b7 I noted that whereas the Ministry of Public Service issued a salary structure for all Public Universities for uniformity of payment of salaries of public universities, Kyambogo University paid top-up on the approved salaries from allowances\u2019 allocation to a tune of UGX.8,934,707,841. \uf0b7 A comparison of 5% NSSF deducted from the salaries of employees for the month of December, January, February and March with the total amount of 5% NSSF remitted for the same months, revealed a discrepancy of UGX.116,071,516 unremitted amount to NSSF. \uf0b7 The entity had 38 positions in ICT staff establishment of which only 7 (18%) positions were filled", null], ["48.", "The National Council for Higher Education 2021/22 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.4.780Bn during the year under review out of which, only UGX.3.425Bn was collected, resulting to a short fall in revenue collection of UGX.1.355Bn, representing a performance of 74% of the target. \uf0b7 The entity was supposed to receive UGX.13.83Bn out of which UGX.12.472Bn was warranted, resulting in a shortfall of UGX.1.358Bn, representing 9.83% of the approved budget. \uf0b7 Out of the total warrants of UGX.12.472Bn received during the financial year, the entity submitted invoices totalling UGX.11.18Bn resulting into un-utilised warrants of UGX.1.3Bn representing an absorption level of 90%. \uf0b7 I assessed the implementation of five (5) outputs that had been fully quantified with a total of one hundred fifteen (15) activities worth UGX.11.2Bn and noted that; Two (2) outputs with three (3) activities and expenditures worth UGX.1Bn were fully implemented. Three (3) outputs with twelve (12) activities worth UGX.10.2Bn were partially implemented. Out of the twelve (12) activities, the entity fully implemented three (3) activities while nine (9) activities were partially implemented, and none of the activities remained unimplemented. \uf0b7 I noted that out of the approved staff establishment of 125 staff, NCHE has only 53 staff, resulting to a staffing gap of 72 staff (58%). I further noted that the Council had a wage requirement of UGX. 12,821,702,568 but only received UGX. 7,064,285,393 resulting into a shortfall of UGX. 5,757,417,175. \uf0b7 I noted that only 487 programs were accredited out of 600 planned for the year, leaving 113 programs not accredited. \uf0b7 I noted that 30 universities\u2019 provisional licenses were not assessed for progression to charter status, after 3 years of holding provisional licenses. \uf0b7 I further noted that licenses of 76 Tertiary Institutions were not assessed for progression of certificate of classification and registration."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 535, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 A review of the University expenditure vouchers revealed that payments relating to the previous year totaling to UGX.2,663,779,707 were neither disclosed/ verified as part of the arrears in the previous financial year nor budgeted for, but was paid in the current financial year. \uf0b7 I noted that whereas the Ministry of Public Service issued a salary structure for all Public Universities for uniformity of payment of salaries of public universities, Kyambogo University paid top-up on the approved salaries from allowances\u2019 allocation to a tune of UGX.8,934,707,841. \uf0b7 A comparison of 5% NSSF deducted from the salaries of employees for the month of December, January, February and March with the total amount of 5% NSSF remitted for the same months, revealed a discrepancy of UGX.116,071,516 unremitted amount to NSSF. \uf0b7 The entity had 38 positions in ICT staff establishment of which only 7 (18%) positions were filled", null], ["48.", "The National Council for Higher Education 2021/22 Opinion Unqualified", "\uf0b7 I noted that the entity budgeted to collect NTR of UGX.4.780Bn during the year under review out of which, only UGX.3.425Bn was collected, resulting to a short fall in revenue collection of UGX.1.355Bn, representing a performance of 74% of the target. \uf0b7 The entity was supposed to receive UGX.13.83Bn out of which UGX.12.472Bn was warranted, resulting in a shortfall of UGX.1.358Bn, representing 9.83% of the approved budget. \uf0b7 Out of the total warrants of UGX.12.472Bn received during the financial year, the entity submitted invoices totalling UGX.11.18Bn resulting into un-utilised warrants of UGX.1.3Bn representing an absorption level of 90%. \uf0b7 I assessed the implementation of five (5) outputs that had been fully quantified with a total of one hundred fifteen (15) activities worth UGX.11.2Bn and noted that; Two (2) outputs with three (3) activities and expenditures worth UGX.1Bn were fully implemented. Three (3) outputs with twelve (12) activities worth UGX.10.2Bn were partially implemented. Out of the twelve (12) activities, the entity fully implemented three (3) activities while nine (9) activities were partially implemented, and none of the activities remained unimplemented. \uf0b7 I noted that out of the approved staff establishment of 125 staff, NCHE has only 53 staff, resulting to a staffing gap of 72 staff (58%). I further noted that the Council had a wage requirement of UGX. 12,821,702,568 but only received UGX. 7,064,285,393 resulting into a shortfall of UGX. 5,757,417,175. \uf0b7 I noted that only 487 programs were accredited out of 600 planned for the year, leaving 113 programs not accredited. \uf0b7 I noted that 30 universities\u2019 provisional licenses were not assessed for progression to charter status, after 3 years of holding provisional licenses. \uf0b7 I further noted that licenses of 76 Tertiary Institutions were not assessed for progression of certificate of classification and registration."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 535, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "518", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 535, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I also noted that four (4) Universities whose licences were revoked continue to operate contrary to the regulations.", null], ["49.", "National Curriculum Development Centre 2021/22 Opinion Unqualified", "\uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2021/2022 and noted that the entity did not budget for NTR in the year under review; however, UGX.0.095Bn was collected. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.42.16Bn out of which UGX. 40.72Bn was warranted, resulting in a shortfall of UGX1.38Bn which is 3.3% of the approved budget. \uf0b7 Out of the total warrants of UGX.40.72Bn received during the financial year, the entity submitted invoices totaling UGX. 39.027Bn resulting in an un-utilized warrant of UGX.1.7Bn representing an absorption level of 95.8%. \uf0b7 I assessed the implementation of a sample of eleven (11) outputs that had been fully quantified with a total of seventy-two (72) activities worth UGX.39.03Bn and noted that; Two (2) outputs with eleven (11) activities and expenditure worth UGX.0.49Bn were fully implemented. Nine (9) outputs with sixty-one (61) activities worth UGX.38.54Bn were partially implemented. \uf0b7 I noted that the Centre had receivables totaling to UGX.392,497,559 as at 30th June 2022 though there were no demand notes or reminders issued in the current year in regard to these arrears of revenue or any other serious action to ensure recovery. \uf0b7 I noted that whereas the Centre had outstanding domestic arrears of UGX.3.7 Bn as at the end of the FY 2020/2021, did not budget for domestic arrears 1,820,651,696 was spent to settle the arrears."], ["50.", "Pharm-Biotechnology and Traditional Medicine (Pharmbiotrac) Centre Ace Ii Project Opinion Unqualified", "\uf0b7 A review of the Funds disbursement schedules revealed that a sum of USD. 290,728 (60.3%) was received in the year under review out of the expected amount of USD. 1,719,039 resulting into a shortfall of USD. 1,428,311. This represents a performance of only 17% of the target. \uf0b7 The Project received USD. 290,728 during the financial year, and it also had balances brought forward of USD. 1,003,605, thus making a total of USD. 1,294,333 available for spending in the year. Out pf the available funds, a sum of USD. 1,073,844 was spent, leading to a funds absorption rate 83%. \uf0b7 I assessed the implementation of one (1) output that had been fully quantified with a total of six (6) activities worth USD. 52,351 and noted that; o In this One (1) output, only two (2) activities were fully implemented. o In this output no activity was partially implemented. o In this output, four (4) activities were not implemented at all. \uf0b7 I noted that funds to the tune of USD. 5,396.68 were irregularly diverted from the activities on which they were budgeted and spent on other activities (in form of excess expenditure) without seeking and obtaining the necessary approvals."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 536, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I also noted that four (4) Universities whose licences were revoked continue to operate contrary to the regulations.", null], ["49.", "National Curriculum Development Centre 2021/22 Opinion Unqualified", "\uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2021/2022 and noted that the entity did not budget for NTR in the year under review; however, UGX.0.095Bn was collected. \uf0b7 According to the approved budget, the entity was supposed to receive UGX.42.16Bn out of which UGX. 40.72Bn was warranted, resulting in a shortfall of UGX1.38Bn which is 3.3% of the approved budget. \uf0b7 Out of the total warrants of UGX.40.72Bn received during the financial year, the entity submitted invoices totaling UGX. 39.027Bn resulting in an un-utilized warrant of UGX.1.7Bn representing an absorption level of 95.8%. \uf0b7 I assessed the implementation of a sample of eleven (11) outputs that had been fully quantified with a total of seventy-two (72) activities worth UGX.39.03Bn and noted that; Two (2) outputs with eleven (11) activities and expenditure worth UGX.0.49Bn were fully implemented. Nine (9) outputs with sixty-one (61) activities worth UGX.38.54Bn were partially implemented. \uf0b7 I noted that the Centre had receivables totaling to UGX.392,497,559 as at 30th June 2022 though there were no demand notes or reminders issued in the current year in regard to these arrears of revenue or any other serious action to ensure recovery. \uf0b7 I noted that whereas the Centre had outstanding domestic arrears of UGX.3.7 Bn as at the end of the FY 2020/2021, did not budget for domestic arrears 1,820,651,696 was spent to settle the arrears."], ["50.", "Pharm-Biotechnology and Traditional Medicine (Pharmbiotrac) Centre Ace Ii Project Opinion Unqualified", "\uf0b7 A review of the Funds disbursement schedules revealed that a sum of USD. 290,728 (60.3%) was received in the year under review out of the expected amount of USD. 1,719,039 resulting into a shortfall of USD. 1,428,311. This represents a performance of only 17% of the target. \uf0b7 The Project received USD. 290,728 during the financial year, and it also had balances brought forward of USD. 1,003,605, thus making a total of USD. 1,294,333 available for spending in the year. Out pf the available funds, a sum of USD. 1,073,844 was spent, leading to a funds absorption rate 83%. \uf0b7 I assessed the implementation of one (1) output that had been fully quantified with a total of six (6) activities worth USD. 52,351 and noted that; o In this One (1) output, only two (2) activities were fully implemented. o In this output no activity was partially implemented. o In this output, four (4) activities were not implemented at all. \uf0b7 I noted that funds to the tune of USD. 5,396.68 were irregularly diverted from the activities on which they were budgeted and spent on other activities (in form of excess expenditure) without seeking and obtaining the necessary approvals."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 536, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "519", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 536, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["51.", "Opec Fund for International Development (OFID)-Vocational Education Project Phase 11 Opinion Unqualified", "\uf0b7 I noted that the project was supposed to receive UGX.22.1Bn but only received a total of UGX UGX.3.1 Bn \uf0b7 I noted that out of the total of UGX.18.87Bn availed for financing the Project for the year under review only UGX.2.9Bn (15%) had been absorbed. \uf0b7 I noted that the Project was planned to be concluded by December 2021 but extended to 2024 due to slow progress of implementation. I noted that except for supply of institute buses which accounts for 22 % of Component 2 and supply of equipment and tools which constitutes 16% of the total project budget, the procurement of the remaining training supplies i.e. Furniture, tractors and off-shelf Workshop & ICT equipment and text books had not taken off by the time of concluding the audit. \uf0b7 I noted that while key among the outputs of the consultancy services is the development of Training Plan for the selected 8 Technical Institutions, the competence based curriculum was not yet in place"], ["52.", "Uganda Skills Development Project (USDP)- PSFU Opinion Unqualified", "\uf0b7 I noted that the Project effective date was 28th October 2016 and the closure date scheduled for end December 2022\\. During the period the project had cumulatively received total of USD.22.6million for the entire project period representing a 100% budget performance. \uf0b7 Out of the cumulative amount received over the years, a sum of USD.22.3 million had been accounted for by the end of the financial year leaving a balance of USD. 269,151.09 outstanding. \uf0b7 I noted that out of the total available funds of UGX.10.28Bn during the financial year, UGX.10.06Bn was spent resulting in an unspent balance of UGX.0.22Bn representing an absorption level of 98%."], ["53.", "Uganda Skills Development Project (USDP) -MOES Opinion Unqualified", "\uf0b7 Out of the total available funds of UGX. 149.2Bn during the financial year, a sum of UGX. 61.3Bn was spent by the Project, resulting in an unspent balance of UGX. 87.8Bn representing an absorption level of 41%. \uf0b7 I assessed the implementation of a sample of (3) outputs that had been fully quantified with a total of nine (9) activities worth UGX.47.2Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.31.4Bn was fully implemented. One (1) output with seven (7) activities worth UGX.7.6Bn was partially implemented while one (1) output with one (1) activity worth 6.4Bn was not implemented at all. \uf0b7 I noted that the Project had 20 ongoing construction works worth UGX. 114Bn at various Technical Colleges and Vocational Training Institutes (VTIs) which were still incomplete by the close of the financial year. \uf0b7 A review of the procurement files and contract management reports revealed that the suppliers had not fully installed, tested and trained users on equipment supplied to the project."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 537, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": [["51.", "Opec Fund for International Development (OFID)-Vocational Education Project Phase 11 Opinion Unqualified", "\uf0b7 I noted that the project was supposed to receive UGX.22.1Bn but only received a total of UGX UGX.3.1 Bn \uf0b7 I noted that out of the total of UGX.18.87Bn availed for financing the Project for the year under review only UGX.2.9Bn (15%) had been absorbed. \uf0b7 I noted that the Project was planned to be concluded by December 2021 but extended to 2024 due to slow progress of implementation. I noted that except for supply of institute buses which accounts for 22 % of Component 2 and supply of equipment and tools which constitutes 16% of the total project budget, the procurement of the remaining training supplies i.e. Furniture, tractors and off-shelf Workshop & ICT equipment and text books had not taken off by the time of concluding the audit. \uf0b7 I noted that while key among the outputs of the consultancy services is the development of Training Plan for the selected 8 Technical Institutions, the competence based curriculum was not yet in place"], ["52.", "Uganda Skills Development Project (USDP)- PSFU Opinion Unqualified", "\uf0b7 I noted that the Project effective date was 28th October 2016 and the closure date scheduled for end December 2022\\. During the period the project had cumulatively received total of USD.22.6million for the entire project period representing a 100% budget performance. \uf0b7 Out of the cumulative amount received over the years, a sum of USD.22.3 million had been accounted for by the end of the financial year leaving a balance of USD. 269,151.09 outstanding. \uf0b7 I noted that out of the total available funds of UGX.10.28Bn during the financial year, UGX.10.06Bn was spent resulting in an unspent balance of UGX.0.22Bn representing an absorption level of 98%."], ["53.", "Uganda Skills Development Project (USDP) -MOES Opinion Unqualified", "\uf0b7 Out of the total available funds of UGX. 149.2Bn during the financial year, a sum of UGX. 61.3Bn was spent by the Project, resulting in an unspent balance of UGX. 87.8Bn representing an absorption level of 41%. \uf0b7 I assessed the implementation of a sample of (3) outputs that had been fully quantified with a total of nine (9) activities worth UGX.47.2Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.31.4Bn was fully implemented. One (1) output with seven (7) activities worth UGX.7.6Bn was partially implemented while one (1) output with one (1) activity worth 6.4Bn was not implemented at all. \uf0b7 I noted that the Project had 20 ongoing construction works worth UGX. 114Bn at various Technical Colleges and Vocational Training Institutes (VTIs) which were still incomplete by the close of the financial year. \uf0b7 A review of the procurement files and contract management reports revealed that the suppliers had not fully installed, tested and trained users on equipment supplied to the project."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 537, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that out of the 2 pieces of land measuring approximately 228.96 hectares held, 1piece of land measuring approximately 44.6 hectares (19.51%) valued at UGX. 81,480,000,000 were not utilized by the entity at the time of audit because of the ongoing court process.", "None"], "type": "table"}}, {"content": "520 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 537, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "54. Makerere University Business School (MUBS)", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "Opinion Unqualified", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The university was supposed to receive UGX 104,621,213,940 (including a supplementary funding of UGX 3.9Bn) out of which UGX 92,165,930,845 was warranted, resulting in a shortfall of UGX 12,455,283,095. The shortfall represents 11.9% of the approved budget.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Out of the total receipts for the financial year of UGX 92,165,930,845, only UGX 92,164,632,939 was spent by the school resulting in an unspent balance of UGX 1,297,906 representing an absorption level of 99.99%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that of the 47 quantified activities worth UGX.10.47Bn assessed; 07 activities representing 14.89% were fully implemented, 20 activities representing 42.55% were partially implemented, while 20 activity representing 42.55% was not implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted through land inspection, document review and inquiries from management that one (1) piece of land measuring 0.906 hectares located on Plot 1, Kireka Hill view road had encumbrances in the form of encroachment.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I also noted that MUBS had un cleared invoices for the financial year 2021/22 of UGX 6,503,448,034 which were not within its appropriated budget estimate limits (subject to the accounting warrants issued) and on the GFMIS.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- MUBS advanced UGX 203,180,200 to its staff through their personal bank accounts to undertake various procurements and civil works other than paying funds directly to suppliers.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Payments totalling to UGX 143,879,238 were made for photocopying services. In a bid to confirm the genuineness of the expenditure, I requested for evidence of work done but all in vain.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Only 1,274 positions out of the approved establishment of 2,551 posts were filled leaving 1,292 positions vacant representing a staffing gap of 51%.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Out of the 5 pieces of land measuring approximately 22.618 hectares held, 2 pieces of land measuring approximately 0.906 hectares (4%) were not utilized by the school while one (1) piece of land measuring 0.906 hectares located on Plot 1, Kireka Hill view road had encumbrances in the form of encroachment by the local population. I also noted that MUBS did not transfer four (4) titles of land measuring approximately 18.879 hectares, into the name and custody of the Uganda Land Commission.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- A total of six (6) IT systems procured of UGX 1,349,567,207 were not cleared by NITA-U while one (1) IT system with a total cost of UGX 40,000,000 acquired were not being optimally utilized. I also noted that two (2) IT projects with a total cost of UGX 224,768,402 were not implemented within the required timelines as specified in the inception reports/contracts and 826 IT equipment recommended for decommissioning by Board of Survey report were not disposed.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- The University lacked specific structures to steer and oversee ICT implementation as well as no approved IT risk management framework/policy and risk register. Relatedly, there was no business continuity plan, contrary to Section 4.6 of the National Information Security Policy 2014.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n521", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 538, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], ["", "GENDER AND SOCIAL DEVELOPMENT SECTOR", ""], ["1.", "UNFPA Funded Programme UGA09GBV/PGUG12 Sep 2021 Implemented by MGLSD Opinion Unqualified", "\uf0b7 I noted that expenditure amounting to UGX.1,074,783 was not supported contrary to the requirements of the Treasury Instructions. \uf0b7 I noted that the Ministry recruited GBV support officers as volunteers who earned a basic allowance, however, their contracts indicated that they earned a monthly salary of UGX.500,000, which is above the PAYE threshold and qualifies for PAYE deductions as per the income Tax Act."], ["2.", "UNFPA funded programme Ref; GPECMUGA and UGA09GBV Dec, 2021 Implemented by Ministry of Justice and Constitutional Affairs (MOJCA)- Opinion Unqualified", "\uf0b7 No reportable issues"], ["3.", "Equal Opportunities Commission (EOC). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX. 13.271Bn, only UGX. 12.648Bn was spent by the entity resulting in an unspent balance of UGX.0.623Bn representing an absorption level of 95%. \uf0b7 I noted that of the 100 quantified activities worth UGX.12.59Bn assessed; 90 activities representing 90% were fully implemented, 5 activities representing 5% were partially implemented, while 5 activities representing 5% were not implemented. I also noted absence of a detailed risk register of risks and funds to the tune of UGX. 0.126Bn were irregularly diverted."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 539, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "522", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 539, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 One piece of land accommodating EOC headquarters with a leasehold for 89 years measuring 0.180Ha, lacked a title as it was reported lost. In addition it was not recorded in the fixed asset register and on the GFMIS fixed asset module. \uf0b7 There are long outstanding receivables of UGX.247.98M which relate to outstanding salary advances to staff. \uf0b7 I noted that there is fusion of the Board and Management where members of the Commission were involved in the day to day activities of the Commission. \uf0b7 One IT systems/equipment procured at UGX 225Mn was not cleared by NITA-U, there were no specific structures to steer and oversee ICT implementation, and no approved IT staff structure in place or approved IT risk management framework/policy and risk register.", null], ["4.", "Ministry of Gender, Labour and Social Development (MoGLSD) Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.282.50Bn a sum of UGX. 271.46 was warranted, resulting in a shortfall of UGX.11.042Bn. The shortfall represents 3.9% of the approved budget. \uf0b7 Out of the total receipts for the year of UGX.271.46Bn a sum of UGX.271.46Bn was spent by the entity representing an absorption level of 100 %. \uf0b7 I noted that of the 110 quantified activities worth UGX.219.9Bn assessed; 62 activities representing 56% were fully implemented, 10 activities representing 9% were partially implemented, while 38 activities representing 35% were not implemented. \uf0b7 Out of UGX.9.39Bn budgeted NTR, UGX.13.83Bn was collected, representing a performance of 147% of the target. \uf0b7 I noted that 10 pieces of titled land measuring 73.8367 hectares were not recorded in the land register and GFMIS fixed asset module, 3 pieces measuring approximately 2.33 hectares had encumbrances while 27 pieces measuring 139.2042 hectares (73%) were not titled. \uf0b7 I noted that UGX.9.2Bn remained recovered under Uganda women Empowered Program (UWEP) and recoveries worth UGX.8.5Bn were not transferred to Bank of Uganda. In addition, UGX.2.95Bn on Uganda women Empowered Program - UWEP National Recovery Account was un-tagged to any District. \uf0b7 A sum of UGX.0.814 on Youth Livelihood Program-YLP National Recovery Account remained un-tagged to any District, and UGX.39.010Bn remained un-recovered from the youth groups. \uf0b7 I noted that the Ministry lacks effective measures to Curb the increasing number of Street Children. Out of UGX.0.142Bn planned for implementation of street children activities, only UGX.0.044Bn (69%) was warranted, resulting into a shortfall of UGX 0.098 Bn (31%). \uf0b7 I noted that one IT systems procured at UGX.53M was not cleared by NITA-U and two IT systems with a total cost of UGX.50Mn were not being optimally utilized while three (3) projects with a total cost of UGX.1.013Bn were not implemented within the specified timelines."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 540, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": [["", "\uf0b7 One piece of land accommodating EOC headquarters with a leasehold for 89 years measuring 0.180Ha, lacked a title as it was reported lost. In addition it was not recorded in the fixed asset register and on the GFMIS fixed asset module. \uf0b7 There are long outstanding receivables of UGX.247.98M which relate to outstanding salary advances to staff. \uf0b7 I noted that there is fusion of the Board and Management where members of the Commission were involved in the day to day activities of the Commission. \uf0b7 One IT systems/equipment procured at UGX 225Mn was not cleared by NITA-U, there were no specific structures to steer and oversee ICT implementation, and no approved IT staff structure in place or approved IT risk management framework/policy and risk register.", null], ["4.", "Ministry of Gender, Labour and Social Development (MoGLSD) Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.282.50Bn a sum of UGX. 271.46 was warranted, resulting in a shortfall of UGX.11.042Bn. The shortfall represents 3.9% of the approved budget. \uf0b7 Out of the total receipts for the year of UGX.271.46Bn a sum of UGX.271.46Bn was spent by the entity representing an absorption level of 100 %. \uf0b7 I noted that of the 110 quantified activities worth UGX.219.9Bn assessed; 62 activities representing 56% were fully implemented, 10 activities representing 9% were partially implemented, while 38 activities representing 35% were not implemented. \uf0b7 Out of UGX.9.39Bn budgeted NTR, UGX.13.83Bn was collected, representing a performance of 147% of the target. \uf0b7 I noted that 10 pieces of titled land measuring 73.8367 hectares were not recorded in the land register and GFMIS fixed asset module, 3 pieces measuring approximately 2.33 hectares had encumbrances while 27 pieces measuring 139.2042 hectares (73%) were not titled. \uf0b7 I noted that UGX.9.2Bn remained recovered under Uganda women Empowered Program (UWEP) and recoveries worth UGX.8.5Bn were not transferred to Bank of Uganda. In addition, UGX.2.95Bn on Uganda women Empowered Program - UWEP National Recovery Account was un-tagged to any District. \uf0b7 A sum of UGX.0.814 on Youth Livelihood Program-YLP National Recovery Account remained un-tagged to any District, and UGX.39.010Bn remained un-recovered from the youth groups. \uf0b7 I noted that the Ministry lacks effective measures to Curb the increasing number of Street Children. Out of UGX.0.142Bn planned for implementation of street children activities, only UGX.0.044Bn (69%) was warranted, resulting into a shortfall of UGX 0.098 Bn (31%). \uf0b7 I noted that one IT systems procured at UGX.53M was not cleared by NITA-U and two IT systems with a total cost of UGX.50Mn were not being optimally utilized while three (3) projects with a total cost of UGX.1.013Bn were not implemented within the specified timelines."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 540, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": "523", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 540, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that of thirty-seven (37) pieces of land measuring approximately 217.4869 Hectares, 10 pieces measuring approximately 78.2827 Hectares titles were not transferred to the Uganda Land Commission.", null], ["5.", "National Council for People with Disabilities Opinion Unqualified", "\uf0b7 The NCPD had a budget of UGX.1.2bn out of which only 0.838bn was received representing 69% and a budget shortfall of 31%. The shortfall hampered the implementation of planned activities such as the monitoring of human rights violations against persons with Disabilities and the development of a monitoring and Evaluation Framework for National Council for Persons with Disabilities. \uf0b7 I noted that the NCPD has 5 pieces of land across the country transferred from the Uganda Foundation for the Blind but only, 1 piece in Kireka is titled but not fully secured as it is heavily encroached. 1 Piece of land in Lira District is surveyed but not titled while the rest are neither surveyed not titled. \uf0b7 Outstanding payables increased by UGX. 163,200,000 (30%), from UGX. 539,360,000 as at 30th June 2021 to UGX. 702,560,000 as at 30th June 2022.This was majorly in respect of cumulative unpaid staff gratuity for five (5) consecutive financial years"], ["6.", "National Council for Older Persons (NCOP) Opinion Unqualified", "\uf0b7 Out of the total receipts of UGX.0.726Bn for the financial year, only UGX. 0.724Bn was spent by the entity resulting in an unspent balance of UGX.1.855Mn representing an absorption level of 99.7%. \uf0b7 I noted that four (4) outputs with twelve (12) activities and expenditure of UGX. 0.724Bn sampled for assessment were not quantified. \uf0b7 I noted that NCOP did not prepare and submit the annual monitoring plans to the Ministry of Gender for consolidation and onward submission to MoFPED and NPA Similarly NCOP did not prepare and submit quarterly monitoring reports to the Ministry of Gender for onward submission to the Office of the Prime Minister and MoFPED as required. \uf0b7 I noted that NCOP spent UGX.6.031Mn on vehicle repairs and maintenance without pre and post vehicle inspection/assessment by the Government Chief Mechanical Engineer."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 541, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": [["", "\uf0b7 I noted that of thirty-seven (37) pieces of land measuring approximately 217.4869 Hectares, 10 pieces measuring approximately 78.2827 Hectares titles were not transferred to the Uganda Land Commission.", null], ["5.", "National Council for People with Disabilities Opinion Unqualified", "\uf0b7 The NCPD had a budget of UGX.1.2bn out of which only 0.838bn was received representing 69% and a budget shortfall of 31%. The shortfall hampered the implementation of planned activities such as the monitoring of human rights violations against persons with Disabilities and the development of a monitoring and Evaluation Framework for National Council for Persons with Disabilities. \uf0b7 I noted that the NCPD has 5 pieces of land across the country transferred from the Uganda Foundation for the Blind but only, 1 piece in Kireka is titled but not fully secured as it is heavily encroached. 1 Piece of land in Lira District is surveyed but not titled while the rest are neither surveyed not titled. \uf0b7 Outstanding payables increased by UGX. 163,200,000 (30%), from UGX. 539,360,000 as at 30th June 2021 to UGX. 702,560,000 as at 30th June 2022.This was majorly in respect of cumulative unpaid staff gratuity for five (5) consecutive financial years"], ["6.", "National Council for Older Persons (NCOP) Opinion Unqualified", "\uf0b7 Out of the total receipts of UGX.0.726Bn for the financial year, only UGX. 0.724Bn was spent by the entity resulting in an unspent balance of UGX.1.855Mn representing an absorption level of 99.7%. \uf0b7 I noted that four (4) outputs with twelve (12) activities and expenditure of UGX. 0.724Bn sampled for assessment were not quantified. \uf0b7 I noted that NCOP did not prepare and submit the annual monitoring plans to the Ministry of Gender for consolidation and onward submission to MoFPED and NPA Similarly NCOP did not prepare and submit quarterly monitoring reports to the Ministry of Gender for onward submission to the Office of the Prime Minister and MoFPED as required. \uf0b7 I noted that NCOP spent UGX.6.031Mn on vehicle repairs and maintenance without pre and post vehicle inspection/assessment by the Government Chief Mechanical Engineer."], ["7.", "Uganda National Cultural Centre Opinion Unqualified", "\uf0b7 The entity had an approved budget of UGX 12.765,000,000, out of which UGX. 9,724,000,000 was availed, resulting in a shortfall of UGX 3,041,000,000 which is 24% of the budget. Out of the total receipts for the financial year of UGX.13.036Bn, UGX.13.050Bn was spent resulting into an excess expenditure of UGX.0.014Bn representing an absorption level of 103%. \uf0b7 I noted that 4 activities worth UGX. 13.039Bn were fully implemented representing 100% performance. \uf0b7 I noted that 2 pieces of land measuring approximately 4.446 hectares owned by UNCC, were not transferred into the custody of the Uganda Land Commission as required. I also noted that one (1) piece of land at Nommo Gallery, was being used contrary to the approved purpose in the entity Strategic Plan."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 541, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": "524", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 541, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted non-recognition of arrears of revenue from M/S Creation Limited amounting to UGX 1,600,000,000 as reported in the financial statements. Additionally, management had long stopped billing M/S Creation Limited on account of lack of interest from the client/tenant to pay since 2017, despite continued occupying the premises. \uf0b7 I noted that the board term of office had expired in May 2022 thus the Centre is operating without oversight roles and duties of the board being performed. \uf0b7 I noted staffing gap of 21 (30%) vacancies as only 48 positions (70%) out of the approved establishment of 69 posts were filled. \uf0b7 I noted that UNCC did not conduct Non Tax Revenue assessment and failed to enforce Tenancy Agreement terms and its Board of trustees had expired.", null], ["8.", "The National Children Authority (NCA) Opinion Unqualified", "\uf0b7 The Authority had an approved budget of UGX.0.909Bn out of which UGX.0.905Bn was released, resulting in a shortfall of UGX.0.004Bn. The shortfall represents 0.4% of the approved budget. Out of the total receipts for the financial year of UGX.0.905Bn, only UGX.0.904Bn was spent resulting in an unspent balance of UGX.0.00028Bn representing an absorption level of 99.9%. \uf0b7 I noted that out of the six (6) outputs quantified and assessed worth UGX.0.905Bn; two (2) outputs with two (2) activities were fully implemented, four (4) outputs with thirteen (13) activities worth UGX.0.378Bn were partially implemented, while five (5) activities remained unimplemented. The entity did not maintain a detailed risk register to mitigate implementation risks or to minimise their impact. \uf0b7 The entity did not have a Governing Board and Committees Contrary to section 9 (c) (1) and 9 (J) (1) of the Children\u2019s Amendment Act (2016) which could affect the entity\u2019s ability to achieve the set objectives and mandate. \uf0b7 The entity did not have an approved staff structure clearly showing the departments and requisite staffing levels (staff establishment) and currently operates with only 10 employees."], ["9.", "National Library of Uganda Opinion Unqualified", "\uf0b7 The entity had an approved budget of UGX. 1,068,432,118, out of which UGX. 941,329,988 was received, leading to a shortfall of UGX 127,102,130, which was 12 % of the budget The entity budgeted to receive UGX.0.1Bn from development partners, out of which UGX.0.185Bn was availed, resulting in an over performance of UGX0.07Bn, which is 1.6% of the budget. The entity budgeted to collect NTR of 0.05Bn during the year under review. Out of this, only 0.049 Bn was collected, representing a performance of 98% of the target. \uf0b7 I assessed the implementation of nine (9) outputs that were fully quantified with a total of ten (10) activities worth UGX 0.813Bn and noted that; Two (2) outputs with two (2) activities and expenditure worth UGX 0.03Bn were fully implemented. Two (02) outputs with three (3) activities worth UGX.0.27Bn were partially implemented, while Five (5) outputs were not implemented. \uf0b7 The library has an approved staffing structure of 32 staff out of whichonly 22 (68%) positions are filled leaving 10 (32%) vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 542, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": [["", "\uf0b7 I noted non-recognition of arrears of revenue from M/S Creation Limited amounting to UGX 1,600,000,000 as reported in the financial statements. Additionally, management had long stopped billing M/S Creation Limited on account of lack of interest from the client/tenant to pay since 2017, despite continued occupying the premises. \uf0b7 I noted that the board term of office had expired in May 2022 thus the Centre is operating without oversight roles and duties of the board being performed. \uf0b7 I noted staffing gap of 21 (30%) vacancies as only 48 positions (70%) out of the approved establishment of 69 posts were filled. \uf0b7 I noted that UNCC did not conduct Non Tax Revenue assessment and failed to enforce Tenancy Agreement terms and its Board of trustees had expired.", null], ["8.", "The National Children Authority (NCA) Opinion Unqualified", "\uf0b7 The Authority had an approved budget of UGX.0.909Bn out of which UGX.0.905Bn was released, resulting in a shortfall of UGX.0.004Bn. The shortfall represents 0.4% of the approved budget. Out of the total receipts for the financial year of UGX.0.905Bn, only UGX.0.904Bn was spent resulting in an unspent balance of UGX.0.00028Bn representing an absorption level of 99.9%. \uf0b7 I noted that out of the six (6) outputs quantified and assessed worth UGX.0.905Bn; two (2) outputs with two (2) activities were fully implemented, four (4) outputs with thirteen (13) activities worth UGX.0.378Bn were partially implemented, while five (5) activities remained unimplemented. The entity did not maintain a detailed risk register to mitigate implementation risks or to minimise their impact. \uf0b7 The entity did not have a Governing Board and Committees Contrary to section 9 (c) (1) and 9 (J) (1) of the Children\u2019s Amendment Act (2016) which could affect the entity\u2019s ability to achieve the set objectives and mandate. \uf0b7 The entity did not have an approved staff structure clearly showing the departments and requisite staffing levels (staff establishment) and currently operates with only 10 employees."], ["9.", "National Library of Uganda Opinion Unqualified", "\uf0b7 The entity had an approved budget of UGX. 1,068,432,118, out of which UGX. 941,329,988 was received, leading to a shortfall of UGX 127,102,130, which was 12 % of the budget The entity budgeted to receive UGX.0.1Bn from development partners, out of which UGX.0.185Bn was availed, resulting in an over performance of UGX0.07Bn, which is 1.6% of the budget. The entity budgeted to collect NTR of 0.05Bn during the year under review. Out of this, only 0.049 Bn was collected, representing a performance of 98% of the target. \uf0b7 I assessed the implementation of nine (9) outputs that were fully quantified with a total of ten (10) activities worth UGX 0.813Bn and noted that; Two (2) outputs with two (2) activities and expenditure worth UGX 0.03Bn were fully implemented. Two (02) outputs with three (3) activities worth UGX.0.27Bn were partially implemented, while Five (5) outputs were not implemented. \uf0b7 The library has an approved staffing structure of 32 staff out of whichonly 22 (68%) positions are filled leaving 10 (32%) vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 542, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": "525", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 542, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted from management that no board has been constituted by the responsible Minister since 2018.", null], ["10.", "National Women\u2019s Council Opinion Unqualified", "\uf0b7 The Council had an approved budget of UGX 2.8Bn out of which UGX.2.848Bn was availed. Out of the available funds of UGX.2.848Bn, UGX.2.832Bn was spent representing an absorption level of 99%. \uf0b7 I noted that out of the seven (07) activities worth UGX.0.446Bn, the entity fully implemented one (01) activity; two (02) activities were partially implemented, while four (04) activities remained unimplemented. \uf0b7 The Council had outstanding payables of UGX 35 million relating to unpaid taxes in the period under review."], ["11.", "National Youth Council Opinion Unqualified", "\uf0b7 The Council budgeted to receive UGX. 2.076Bn out of which UGX.2.074Bn was received, a performance of 99.95% of its approved budget for the year. Out of the total receipts of UGX. 2.076 Bn UGX. 2.074Bn was spent representing an absorption level of 99.95%. \uf0b7 I noted that four (04) outputs with five (05) quantified activities amounting to UGX 0.085Bn were assessed as follows; 2 activities representing 40% were fully implemented, 2 activities representing 40% were partially implemented, while 1 activity representing 20% was not implemented. \uf0b7 The Council had outstanding payables totalling to UGX 175Mn as presented in the statement of financial position. \uf0b7 I also noted inadequate staffing of key personnel with only 8 (57%) out of approved posts of 14, filled leaving 7 (43%) posts vacant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 543, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": [["", "\uf0b7 I noted from management that no board has been constituted by the responsible Minister since 2018.", null], ["10.", "National Women\u2019s Council Opinion Unqualified", "\uf0b7 The Council had an approved budget of UGX 2.8Bn out of which UGX.2.848Bn was availed. Out of the available funds of UGX.2.848Bn, UGX.2.832Bn was spent representing an absorption level of 99%. \uf0b7 I noted that out of the seven (07) activities worth UGX.0.446Bn, the entity fully implemented one (01) activity; two (02) activities were partially implemented, while four (04) activities remained unimplemented. \uf0b7 The Council had outstanding payables of UGX 35 million relating to unpaid taxes in the period under review."], ["11.", "National Youth Council Opinion Unqualified", "\uf0b7 The Council budgeted to receive UGX. 2.076Bn out of which UGX.2.074Bn was received, a performance of 99.95% of its approved budget for the year. Out of the total receipts of UGX. 2.076 Bn UGX. 2.074Bn was spent representing an absorption level of 99.95%. \uf0b7 I noted that four (04) outputs with five (05) quantified activities amounting to UGX 0.085Bn were assessed as follows; 2 activities representing 40% were fully implemented, 2 activities representing 40% were partially implemented, while 1 activity representing 20% was not implemented. \uf0b7 The Council had outstanding payables totalling to UGX 175Mn as presented in the statement of financial position. \uf0b7 I also noted inadequate staffing of key personnel with only 8 (57%) out of approved posts of 14, filled leaving 7 (43%) posts vacant."], ["12.", "National Social Security Fund Opinion Unqualified", "\uf0b7 I noted that under Clauses 8.1.2 and 10.2 of the agreement between GOU and NSSF under the Bwebajja Project that GOU was required to budget for and include the upfront payment and annuity fees upon commencement of construction in its annual budget plans to ensure that there is adequate appropriation of funds to meet GOU\u2019s payment commitments. Additionally, GOU was expected to make an upfront payment of UGX.95 billion on the third anniversary of commencement of construction, which was not done. In addition, the project appears to be behind schedule and this may occasion significant implementation risks."], ["13.", "UNFPA Country Programme Component of Data and Populationdynamics Implemented by Ministry of Gender, Labour & Social Development (Mglsd) 2021 Opinion Unqualified", "\uf0b7 I noted that expenditure amounting to UGX.1,074,783 was not supported contrary to the requirements of the Treasury Instructions. \uf0b7 I noted that the Ministry recruited GBV support officers as volunteers who earned a basic allowance, however, their contracts indicated that they earned a monthly salary of UGX.500,000, which is above the PAYE threshold and qualifies for PAYE deductions as per the income Tax Act."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 543, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["55.", "The Norwegian Programme for Capacity Development in Higher Education And Research For Development (Norhed) 2020 Opinion Unqualified", "\uf0b7 Whereas Section 1.2 of the Partnership Agreement stated that the Programme Projects would commence on 1st January 2021, I noted that funds disbursements were received late towards the year end for all the Projects under NORHED II Programme. The delays ranged from 4- 11 months, depending on the completion of implementing agreements of the various projects. Late disbursement of funds may have affected the implementation of planned project activities. \uf0b7 I noted, out of the NOK 7,753,259 (USD.846,508) budgeted under the Programme, only NOK 5,890,963 (USD.679,048) was received, which is 76% performance. This led to a budget shortfall of NOK 1,862,296 (USD.167,049). \uf0b7 I further noted that out of the released funds to the Programme totaling to NOK 5,890,963 (USD.679,048), only NOK 3,146,879 (USD.362,801) was utilized by the Programme projects, indicating a programme funds absorption rate of only 53.4%."], "type": "table"}}, {"content": "526 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 543, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "14. UNFPA funded programme component of data and population dynamics", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 544, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "Implemented by National Population Council (NPC) \nDec 2021 \nOpinion Unqualified \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 544, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- No significant matter to report on", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 544, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "527", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 544, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "**HEALTH SECTOR**", ""], ["1.", "Moroto RRH Opinion Unqualified", "\uf0b7 I noted that the entity did not have a strategic plan that had been approved by NPA. \uf0b7 I reviewed the approved Local revenue estimates for the financial year 2021/2022 and noted that the Hospital did not budget to collect during the year. However, Moroto RRH did collect UGX. 13,136,750. \uf0b7 The Hospital budgeted to receive UGX. 9,624,678,535 as grants from the Treasury. However, UGX. 9,003,682,579 (95.5%) was warranted and UGX. 8,560,717,959 (88.9%) received respectively. \uf0b7 Moroto RRH did not budget to receive external/donor financing. But UGX. 2,180,676,879 was received as Off-Budget Financing. \uf0b7 Out of the total receipts for the financial year of UGX. 8,560,717,959, UGX. 8,553,113,589 (99.9%) was spent by the entity resulting in an unspent balance of UGX. 7,604,370 (0.1%). \uf0b7 Moroto RRH did not maintain a Non-Tax- Revenue register as required despite the Hospital collecting NTR revenue of UGX.13,136,750 during the year under review. \uf0b7 A review of payment vouchers revealed that funds amounting to UGX.22,887,500 did not have supporting documentation to provide evidence of occurrence of the activities for which they were drawn. \uf0b7 I noted that Moroto RRH had off-budget financing amounting to UGX.2,312,143,345 and out of this, UGX.1,746,648,373 was spent; leaving unspent funds at the year-end of UGX.565,494,972 \uf0b7 It was observed that UGX. 29,918,000 remained unaccounted for under the WHO fund account. \uf0b7 Audit observed that the Administration Block that houses offices of administrators is dilapidated. \uf0b7 I observed that Moroto RRH did not have a policy on Motor vehicle Management. \uf0b7 The Hospital has an approved structure of 420 staff and only 268 (63.8%) are filled leaving a staffing gap of 152 (36.2%). \uf0b7 Procurements worth UGX. 342,136,804 did not have procurement records in place. \uf0b7 The Hospital management did not implement the recommended disposal of the Hospital assets. This recommendation was made in the financial year ended June 2021."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 545, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "528 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 545, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "2. Moroto RRH \nI noted that the Hospital did not submit wage estimates to MoPs, as required. \n2020/21 \nI reviewed funds absorption and noted that UGX.4,029,000,000 (91%) was spent out of the total receipts of Opinion \nUGX.4,414,000,000, resulting in an unabsorbed balance of UGX.385,000,000. \nUnqualified \nA review of the payroll data (IPPS) and IFMS payments revealed variances between amounts on the approved payroll and payments to individual employees, leading to over payment of UGX. 16,770,404 \nI further noted that there was an under payment of salaries of UGX.15,196,847 \nI noted that whereas UGX.1,051,244,661 was deducted from employees\u2019 salaries to be remitted to different beneficiaries, only UGX.1,034.320,950 was remitted, leading to under remittance of UGX 16,923,711 \nI noted that UGX.168,066,631 was paid as residual arrears to 13 staff. However, these had not been verified and were not part of schedule provided by MoFPED for payment \nI noted that the Hospital did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS \nI reviewed the effectiveness and reliability of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification interface and noted the following; \nIn-adequate sensitization and training in the use and navigation of the system \nOperational challenges were encountered \nLack of some of the rights like the person-to-holder which are very crucial and important to the Human Resource Officers Lack/inadequate verification and ineffectiveness of the system may affect the integrity of the IPPS payroll \nThe Regional Referral Hospital received funding in instalments of UGX.65,680,000 on 18th September 2020 and UGX.300,000,000 on 16th December 2020, to undertake interventions to avert the effects of Covid 19 Pandemic. \nBased on the procedures undertaken, I noted that the entity had prepared the strategic plan but it was not approved by NDP at the time of audit. \nOut of the total receipts for the financial year of UGX.6.962Bn, UGX.6.555Bn was spent by the entity resulting in an unspent balance of UGX.0.408Bn representing an absorption level of 94.2%. \nI noted that Moroto RRH received off-budget financing to a tune of UGX.365,680,000 directly from the Ministry of Health for undertaking activities like interventions in the control of Covid 19 which was never declared to the PS/ST \nThe three (3) sampled outputs with a total expenditure of UGX.0.364Bn, no output was fully quantified \nI noted that the entity submitted performance reports for Q1 and Q4 after the deadline given for submission of the reports The Hospital has an approved structure of 420 staff at the Regional Referral Hospital, only 265 (63.10%) are filled leaving a staffing gap of 155 (36.90%) positions.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 546, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- I noted that the Hospital did not submit wage estimates to MoPs, as required. 2020/21\n- I reviewed funds absorption and noted that UGX.4,029,000,000 (91%) was spent out of the total receipts of Opinion \nUGX.4,414,000,000, resulting in an unabsorbed balance of UGX.385,000,000. \nUnqualified\n- A review of the payroll data (IPPS) and IFMS payments revealed variances between amounts on the approved payroll and payments to individual employees, leading to over payment of UGX. 16,770,404\n- I further noted that there was an under payment of salaries of UGX.15,196,847\n- I noted that whereas UGX.1,051,244,661 was deducted from employees\u2019 salaries to be remitted to different beneficiaries, only UGX.1,034.320,950 was remitted, leading to under remittance of UGX 16,923,711\n- I noted that UGX.168,066,631 was paid as residual arrears to 13 staff. However, these had not been verified and were not part of schedule provided by MoFPED for payment\n- I noted that the Hospital did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS\n- I reviewed the effectiveness and reliability of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification interface and noted the following;\n- In-adequate sensitization and training in the use and navigation of the system\n- Operational challenges were encountered\n- Lack of some of the rights like the person-to-holder which are very crucial and important to the Human Resource Officers\n- Lack/inadequate verification and ineffectiveness of the system may affect the integrity of the IPPS payroll\n- The Regional Referral Hospital received funding in instalments of UGX.65,680,000 on 18th September 2020 and UGX.300,000,000 on 16th December 2020, to undertake interventions to avert the effects of Covid 19 Pandemic.\n- Based on the procedures undertaken, I noted that the entity had prepared the strategic plan but it was not approved by NDP at the time of audit.\n- Out of the total receipts for the financial year of UGX.6.962Bn, UGX.6.555Bn was spent by the entity resulting in an unspent balance of UGX.0.408Bn representing an absorption level of 94.2%.\n- I noted that Moroto RRH received off-budget financing to a tune of UGX.365,680,000 directly from the Ministry of Health for undertaking activities like interventions in the control of Covid 19 which was never declared to the PS/ST\n- The three (3) sampled outputs with a total expenditure of UGX.0.364Bn, no output was fully quantified\n- I noted that the entity submitted performance reports for Q1 and Q4 after the deadline given for submission of the reports\n- The Hospital has an approved structure of 420 staff at the Regional Referral Hospital, only 265 (63.10%) are filled leaving a staffing gap of 155 (36.90%) positions.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 546, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "529 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 546, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "3. Mbale RRH \nThe Mbale Regional Referral Hospital (HRRH) had an approved budget of UGX. 20,099,113,265, of which a total of UGX. 20,098,363,264 (100%) was warranted by year end \nOpinion \nUnqualified \nThe total expenditure for the year was UGX. 14,466,167,628, out of which UGX. 4,725,708,673 (32.67%) was spent on salaries, pension and gratuity. \nThe RRH budgeted to receive UGX.9,494,298,740 for salaries, pension and gratuity during the year under review but received UGX.7,963,496,389 representing 84% performance \nOut of the UGX.7,963,496,389 received for salary, pension & gratuity, the Referral Hospital spent, UGX. 4,725,708,673 representing 59% \nThere were no overpayments of salaries, Pensions & Gratuity \nI noted that UGX. 205,587,924 had been approved in the IPPS payroll to be paid to employees, however, a review of payments on IFMS revealed that only UGX. 172,686,917 was paid leading to under payments of UGX 32,901,007. \nI noted that 21 pensioners/beneficiaries were underpaid by UGX.932,313,680. \nI noted that all pensioners appeared on the IPPS payroll register and had the necessary documentation in their pension files to support their existence. \nI noted that UGX.591,967,479 had not been paid to 7 pensioners/beneficiaries and 1 pensioner/beneficiary was underpaid by UGX.200,350,810 by the close of the financial year. \nI noted that UGX. 41,149,706 was paid to 5 staff who had either retired, transferred, absconded or died with average delays of 12 months. \nBased on the procedures performed, I noted that there were no cases of wrong alignment of staff on the IPPS. \nI noted that UGX.243,474,459 was paid as residual arrears to 7 pensioners who had not been verified, and therefore were not part of the schedule provided by MoFPED. \nIn addition, 1 pensioner was paid UGX.29,248,375 in excess of the verified salaries, pension and gratuity arrears. \nI further noted that out of 2 verified pensioners, 1 was under paid by UGX.47,843,436 while the other was not paid the verified sum of UGX.3,051,540. \nI noted that payment of salary/pension arrears to staff/pensioners were all supported by copies of the beneficiaries\u2019 bank statements showing the transfer of funds to the claimants\u2019 bank accounts and photocopies of their national identity cards. \nI observed that no arrears were paid to pensioners who had not missed pension in the previous financial year(s). \nI noted that 3 newly recruited/ transferred employees delayed to access payroll, with average delays of 120 days (17 weeks) I also noted that 6 staff that joined during the year did not access the staff payroll by close of the financial year. \nI noted that 3 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 484 days (69 weeks)", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 547, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- The Mbale Regional Referral Hospital (HRRH) had an approved budget of UGX. 20,099,113,265, of which a total of UGX. 20,098,363,264 (100%) was warranted by year end \nOpinion \nUnqualified\n- The total expenditure for the year was UGX. 14,466,167,628, out of which UGX. 4,725,708,673 (32.67%) was spent on salaries, pension and gratuity.\n- The RRH budgeted to receive UGX.9,494,298,740 for salaries, pension and gratuity during the year under review but received UGX.7,963,496,389 representing 84% performance\n- Out of the UGX.7,963,496,389 received for salary, pension & gratuity, the Referral Hospital spent, UGX. 4,725,708,673 representing 59%\n- There were no overpayments of salaries, Pensions & Gratuity\n- I noted that UGX. 205,587,924 had been approved in the IPPS payroll to be paid to employees, however, a review of payments on IFMS revealed that only UGX. 172,686,917 was paid leading to under payments of UGX 32,901,007.\n- I noted that 21 pensioners/beneficiaries were underpaid by UGX.932,313,680.\n- I noted that all pensioners appeared on the IPPS payroll register and had the necessary documentation in their pension files to support their existence.\n- I noted that UGX.591,967,479 had not been paid to 7 pensioners/beneficiaries and 1 pensioner/beneficiary was underpaid by UGX.200,350,810 by the close of the financial year.\n- I noted that UGX. 41,149,706 was paid to 5 staff who had either retired, transferred, absconded or died with average delays of 12 months.\n- Based on the procedures performed, I noted that there were no cases of wrong alignment of staff on the IPPS.\n- I noted that UGX.243,474,459 was paid as residual arrears to 7 pensioners who had not been verified, and therefore were not part of the schedule provided by MoFPED.\n- In addition, 1 pensioner was paid UGX.29,248,375 in excess of the verified salaries, pension and gratuity arrears.\n- I further noted that out of 2 verified pensioners, 1 was under paid by UGX.47,843,436 while the other was not paid the verified sum of UGX.3,051,540.\n- I noted that payment of salary/pension arrears to staff/pensioners were all supported by copies of the beneficiaries\u2019 bank statements showing the transfer of funds to the claimants\u2019 bank accounts and photocopies of their national identity cards.\n- I observed that no arrears were paid to pensioners who had not missed pension in the previous financial year(s).\n- I noted that 3 newly recruited/ transferred employees delayed to access payroll, with average delays of 120 days (17 weeks)\n- I also noted that 6 staff that joined during the year did not access the staff payroll by close of the financial year.\n- I noted that 3 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 484 days (69 weeks)", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 547, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "530 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 547, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I further noted that 19 pensioners never accessed the payroll between the time of departure and end of the financial year.\n- I noted that funds amounting to UGX. 64,922,643 were charged on account codes other than those prescribed for salary, pension and gratuity\n- I observed that loan/savings deductions were backed by letters of undertaking or consent letters as a prerequisite of approval of the deductions.\n- I observed from the active deductions report (downloaded on 30th September, 2022 at 5.00pm), that UGX.8,154,511 relating to 2 employees was deducted past the due date.\n- Analysis of the active deductions report (downloaded on 30th September, 2022 at 5.00pm) revealed that UGX.5,768,461 deducted from 02 employees had irregular end dates ranging from 120 months to 180 months\n- I observed that deductions amounting to UGX.33,780,714 relating to 14 employees were neither in the \u201cmy approvals\u201d report nor in \u201cMy active deductions\u201d report on the PDMS.\n- I observed that UCLA/UBA deducted UGX. 41,305,339 from 17 employees without approval of the Accounting Officer from the PDMS.\n- In addition, UGX. UGX.1,083,492 was deducted by UCLA/UBA from 20 staff over and above the approved amounts by the Accounting Officer. This resulted into financial loss to the affected staff.\n- A comparison of the \u201cactive deductions\u201d and \u201cmy approvals\u201d reports in the PDMS revealed that there were variances in deduction amounts.\n- I also noted that there were variances in monthly deduction amounts in active deductions report in the PDMS and IPPS payroll\n- LST of UGX.17,575,000 was not deducted from 316 employees\n- The Hospital had wrongly deducted the LST of 166 employees resulting into an overpayment of UGX.55,000 and under payment of UGX.2,351,250.\n- My analysis of the IPPS register and re-computation of PAYE revealed that although PAYE was deducted from all employees on the payroll, the Hospital wrongly computed the PAYE of 356 employees resulting into an under payment of UGX.9,608,994.\n- I compared the deductions in the IPPS payroll registers with the remittances/payments in the IFMS details XML payment file and noted an over and/or under remittance amounting to UGX.46,591,062 and UGX.331,536,207 respectively.\n- I observed that there were no deductions remitted to a supplier/beneficiary with no corresponding deductions on the payroll.\n- I observed that there were variances of UGX.359,258,628 between the IPPS payroll registers and interface files availed to the entity by the core FTP system. This creates an opportunity for manipulation and misappropriation of salary/pension funds and could also lead to over/under payments of salary/pension.\n- I noted that all the relevant documents to support the creation of assignments on the IPPS payroll for 18 employees and 22 pensioners were in their respective files.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 548, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "531", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 548, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years. \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law. \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized. \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%). \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament. \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year \uf0b7 I also noted expenditure on unbudgeted items \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit. \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities. \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", null], ["4.", "The Country Coordinating Mechanism December 2021 Opinion Unqualified", "\uf0b7 Out of a total of USD.555,693 available for spending during the year only USD.515,017 was spent resulting into an unspent balance of UGX.40,676 representing 7.3% of the available funds. \uf0b7 Out of a total of USD.555,693 available for spending during the year only USD.515,017 was spent resulting into an unspent balance of UGX.40,676 representing 7.3% of the available funds. \uf0b7 Out of a total of USD.555,693 available for spending during the year only USD.515,017 was spent resulting into an unspent balance of UGX.40,676 representing 7.3% of the available funds."], ["5.", "Uganda Debt-swap (Kawolo- Busolwe General Hospitals) Project", "\uf0b7 I noted that the refurbishment of Busolwe General Hospital whose proposed scope was estimated to cost USD 5,532,792.38 has delayed to commence to-date despite the fact that the project designs had been approved by the Bi-National Committee a year ago in December 2021."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 549, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years. \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law. \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized. \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%). \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament. \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year \uf0b7 I also noted expenditure on unbudgeted items \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit. \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities. \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", null], ["4.", "The Country Coordinating Mechanism December 2021 Opinion Unqualified", "\uf0b7 Out of a total of USD.555,693 available for spending during the year only USD.515,017 was spent resulting into an unspent balance of UGX.40,676 representing 7.3% of the available funds. \uf0b7 Out of a total of USD.555,693 available for spending during the year only USD.515,017 was spent resulting into an unspent balance of UGX.40,676 representing 7.3% of the available funds. \uf0b7 Out of a total of USD.555,693 available for spending during the year only USD.515,017 was spent resulting into an unspent balance of UGX.40,676 representing 7.3% of the available funds."], ["5.", "Uganda Debt-swap (Kawolo- Busolwe General Hospitals) Project", "\uf0b7 I noted that the refurbishment of Busolwe General Hospital whose proposed scope was estimated to cost USD 5,532,792.38 has delayed to commence to-date despite the fact that the project designs had been approved by the Bi-National Committee a year ago in December 2021."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 549, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "532", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 549, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", ""], ["6.", "ADB \u2013UCI East Africa's Centres of Excellence for Skills and Tertiary Education in Biomedical Sciences Opinion Unqualified", "\uf0b7 The project expected to receive UGX.24.67Bn from Africa Development Bank/Fund (ADB/F) but only UGX.21.57Bn was received resulting into a shortfall of UGX.3.10Bn (11.63%). \uf0b7 Out of the total funds available of UGX.31,632,037,899, the project spent a total of UGX.24,381,361,189 resulting into unspent balance of UGX.7,250,676,710. The unspent balance majorly relates to uncompleted works (progress at 68%) for the Multi- Purpose building for cancer treatment and research. \uf0b7 I noted the following anomalies regarding the construction of the Multipurpose building for which Roko Construction Ltd was the contractor: o Roko\u2019s contract expired on 30th December 2020 and the Bank objected to any further extensions. o Management cashed the performance bond of UGX8bn after Roko Construction failed to perform as per contract o Inconsistencies in the valuation of completed works between Certificates 6 and 7 with Certificate 6 dated 7th September 2021 having the total value of certified works as USD.10,136,181 and Certificate 7 dated 24th May 2022 having a total value of works completed being USD.9,691,293 hence a decrease in the value of works of USD 444,887. o An overpayment to Roko of USD.82,444. o UCI did not claim for liquidated damages amounting to USD.68,137.4 from Roko Construction Limited even after the Institute became aware of Roko\u2019s failure to deliver the contract. \uf0b7 The consultant had been paid USD.913,983 (95%) of the contract sum yet the progress of construction works that the consultant was supervising was only 69% as at 30th June 2022. The contract for consultancy services for the design and construction supervision expired in April 2020 and had never been renewed. \uf0b7 By 30.06.22, a total of USD.851,608 (80% of the contract sum) was paid to M/S MFI document solutions for the supply of ICT and Telemedicine Equipment. However, by at the time of the audit, the ICT equipment had not yet been delivered and installed. I further observed that the KCB bank performance guarantee presented by the supplier to the institute expired on 31/03/2022. There is a risk of loss of funds \uf0b7 A total of USD.483,000 (20% of the contract sum) was advanced to a supplier in March 2020 for the supply of a Magnetic Resonance Imaging (MRI). However, at the time of the audit the MRI scanner had not yet been delivered and installed. I further observed that the Stanbic Bank performance guarantee IG21293UG0101204 presented by the supplier to the Institute expired on 18th October 2022. \uf0b7 USD.176,600 (20%) had been advanced to a supplier in March 2020 for the supply of Laboratory Furniture but at the time of the audit, the furniture had not yet been delivered."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 550, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years. \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law. \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized. \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%). \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament. \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year \uf0b7 I also noted expenditure on unbudgeted items \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit. \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities. \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", ""], ["6.", "ADB \u2013UCI East Africa's Centres of Excellence for Skills and Tertiary Education in Biomedical Sciences Opinion Unqualified", "\uf0b7 The project expected to receive UGX.24.67Bn from Africa Development Bank/Fund (ADB/F) but only UGX.21.57Bn was received resulting into a shortfall of UGX.3.10Bn (11.63%). \uf0b7 Out of the total funds available of UGX.31,632,037,899, the project spent a total of UGX.24,381,361,189 resulting into unspent balance of UGX.7,250,676,710. The unspent balance majorly relates to uncompleted works (progress at 68%) for the Multi- Purpose building for cancer treatment and research. \uf0b7 I noted the following anomalies regarding the construction of the Multipurpose building for which Roko Construction Ltd was the contractor: o Roko\u2019s contract expired on 30th December 2020 and the Bank objected to any further extensions. o Management cashed the performance bond of UGX8bn after Roko Construction failed to perform as per contract o Inconsistencies in the valuation of completed works between Certificates 6 and 7 with Certificate 6 dated 7th September 2021 having the total value of certified works as USD.10,136,181 and Certificate 7 dated 24th May 2022 having a total value of works completed being USD.9,691,293 hence a decrease in the value of works of USD 444,887. o An overpayment to Roko of USD.82,444. o UCI did not claim for liquidated damages amounting to USD.68,137.4 from Roko Construction Limited even after the Institute became aware of Roko\u2019s failure to deliver the contract. \uf0b7 The consultant had been paid USD.913,983 (95%) of the contract sum yet the progress of construction works that the consultant was supervising was only 69% as at 30th June 2022. The contract for consultancy services for the design and construction supervision expired in April 2020 and had never been renewed. \uf0b7 By 30.06.22, a total of USD.851,608 (80% of the contract sum) was paid to M/S MFI document solutions for the supply of ICT and Telemedicine Equipment. However, by at the time of the audit, the ICT equipment had not yet been delivered and installed. I further observed that the KCB bank performance guarantee presented by the supplier to the institute expired on 31/03/2022. There is a risk of loss of funds \uf0b7 A total of USD.483,000 (20% of the contract sum) was advanced to a supplier in March 2020 for the supply of a Magnetic Resonance Imaging (MRI). However, at the time of the audit the MRI scanner had not yet been delivered and installed. I further observed that the Stanbic Bank performance guarantee IG21293UG0101204 presented by the supplier to the Institute expired on 18th October 2022. \uf0b7 USD.176,600 (20%) had been advanced to a supplier in March 2020 for the supply of Laboratory Furniture but at the time of the audit, the furniture had not yet been delivered."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 550, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years. \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law. \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized. \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%). \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament. \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year \uf0b7 I also noted expenditure on unbudgeted items \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit. \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities. \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": "533", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 550, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the project staff were paid salaries to the tune of UGX.287,225,467 and UGX.83,170,756 was deducted as PAYE out of which UGX.31,289,385 was remitted resulting in to an under remittance of UGX.51,881,371.", null], ["7.", "Uganda Reproductive Maternal and Child Health Services Improvement Project (URMCHSIP) Opinion Unqualified", "\uf0b7 Out of the available budget of USD180Mn, a total of USD 131.7Mn was spent resulting into unutilized balance of USD 17,056,967 yet the project was closing in December 2022, a month away. \uf0b7 I noted that, as at 30th September 2022, the digitalized system for verification of outputs and invoicing which had been rolled out by the Ministry to all the 131 districts was being utilised by only 98% of the districts to verify outputs and generate invoices. \uf0b7 Despite the significant contribution of URMCHSIP to the mandate of the health sector and bearing in mind that the project interventions will be closing by 31st December 2022 and finally end by June 2023, measures have not been put in place by the Ministry to guide the sustainable financing of the project interventions after close of project. \uf0b7 A local firm was contracted in June 2022 to develop a Birth and Death and Adoption Orders Registration System (BDAR) through NIRA. However by the time of reporting in December 2022 this had not been done. The performance gurantees were also still outstanding. \uf0b7 Whereas 200 computers were supplied and delivered to NIRA in September 2022 for use in High Volume HC IIIs to support in Notification of Health Facility Deaths and Births, they had not yet been distributed to the intended beneficiaries by November 2022. \uf0b7 Contrary to the RBF implementation manual, a total of UGX. 2,771,416,463 transferred to various Health facilities meant for the maintenance (medicines and other supplies) lacked the required accountabilities."], ["8.", "Uganda Cancer Institute 2021 Opinion Unqualified", "\uf0b7 I noted that the entity had prepared its Strategic Plan for the period 2020/21 \u2013 2024/25. However, although the plan was submitted to National Planning Authority (NPA) it had not yet been certified by the time of reporting. There is a risk that activities implemented during the financial year 2020/21 were not aligned to the NDP-III, which negatively affects the achievement of NDP-III objectives. \uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/21 and noted that although the entity budgeted to collect NTR of UGX.1.95Bn during the year under review, only UGX.1.58Bn was collected resulting into a shortfall of UGX.0.37bn (representing under performance of 18.97% of the target). Shortfalls in NTR collections affect the implementation of planned activities at Government wide level. \uf0b7 UCI budgeted to receive UGX.37.76Bn out of which UGX.37.11Bn was warranted, resulting into a shortfall of UGX.0.65Bn (representing 1.72% of the budget). Revenue shortfalls affect the implementation of planned activities. \uf0b7 I noted that funds to the tune of UGX. 82,520,767 were irregularly reallocated from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Unauthorized reallocation of funds is not"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 551, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years. \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law. \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized. \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%). \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament. \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year \uf0b7 I also noted expenditure on unbudgeted items \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit. \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities. \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the project staff were paid salaries to the tune of UGX.287,225,467 and UGX.83,170,756 was deducted as PAYE out of which UGX.31,289,385 was remitted resulting in to an under remittance of UGX.51,881,371.", null], ["7.", "Uganda Reproductive Maternal and Child Health Services Improvement Project (URMCHSIP) Opinion Unqualified", "\uf0b7 Out of the available budget of USD180Mn, a total of USD 131.7Mn was spent resulting into unutilized balance of USD 17,056,967 yet the project was closing in December 2022, a month away. \uf0b7 I noted that, as at 30th September 2022, the digitalized system for verification of outputs and invoicing which had been rolled out by the Ministry to all the 131 districts was being utilised by only 98% of the districts to verify outputs and generate invoices. \uf0b7 Despite the significant contribution of URMCHSIP to the mandate of the health sector and bearing in mind that the project interventions will be closing by 31st December 2022 and finally end by June 2023, measures have not been put in place by the Ministry to guide the sustainable financing of the project interventions after close of project. \uf0b7 A local firm was contracted in June 2022 to develop a Birth and Death and Adoption Orders Registration System (BDAR) through NIRA. However by the time of reporting in December 2022 this had not been done. The performance gurantees were also still outstanding. \uf0b7 Whereas 200 computers were supplied and delivered to NIRA in September 2022 for use in High Volume HC IIIs to support in Notification of Health Facility Deaths and Births, they had not yet been distributed to the intended beneficiaries by November 2022. \uf0b7 Contrary to the RBF implementation manual, a total of UGX. 2,771,416,463 transferred to various Health facilities meant for the maintenance (medicines and other supplies) lacked the required accountabilities."], ["8.", "Uganda Cancer Institute 2021 Opinion Unqualified", "\uf0b7 I noted that the entity had prepared its Strategic Plan for the period 2020/21 \u2013 2024/25. However, although the plan was submitted to National Planning Authority (NPA) it had not yet been certified by the time of reporting. There is a risk that activities implemented during the financial year 2020/21 were not aligned to the NDP-III, which negatively affects the achievement of NDP-III objectives. \uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/21 and noted that although the entity budgeted to collect NTR of UGX.1.95Bn during the year under review, only UGX.1.58Bn was collected resulting into a shortfall of UGX.0.37bn (representing under performance of 18.97% of the target). Shortfalls in NTR collections affect the implementation of planned activities at Government wide level. \uf0b7 UCI budgeted to receive UGX.37.76Bn out of which UGX.37.11Bn was warranted, resulting into a shortfall of UGX.0.65Bn (representing 1.72% of the budget). Revenue shortfalls affect the implementation of planned activities. \uf0b7 I noted that funds to the tune of UGX. 82,520,767 were irregularly reallocated from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Unauthorized reallocation of funds is not"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 551, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years. \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law. \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized. \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%). \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament. \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year \uf0b7 I also noted expenditure on unbudgeted items \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit. \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities. \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": "534", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 551, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "only contrary to the Public Finance and Management Act, but it negatively affects the delivery of services and negates the purpose of budgeting. \uf0b7 Funds to the tune of UGX.161,782,565 meant for contract staff salaries were reallocated and spent on permanent staff salary payments without seeking and obtaining the necessary approvals. \uf0b7 A review of the Hospital\u2019s NTR records revealed that the Accounting Officer waived off Radiography fees worth UGX.35,610,000 during the year under review. However, there was no policy in place to guide management on waivers. These waivers can be abused.", null], ["9.", "Uganda Cancer Institute (UCI) Opinion Unqualified", "\uf0b7 Out of the total warrants of UGX.148.22bn received during the financial year, the Institute submitted invoices totaling UGX.147.64Bn resulting in unutilized warrants of UGX.0.58Bn representing an absorption level of 99.6%. \uf0b7 Funds amounting to UGX.269,511,315 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The Institute paid domestic arrears incurred outside the appropriated budget to a tune of UGX.1,351,175,775. \uf0b7 I was not provided with supporting documents for expenditure of UGX.292,502,866. \uf0b7 The Institute has two (2) IT systems which were not integrated and not automatically sharing information with other systems which leads to inefficiencies. \uf0b7 I reviewed the implementation of ICT activities and noted that there was no; approved IT risk management framework/policy and risk register at the entity and business continuity plan. \uf0b7 Management under paid pension to a tune of UGX.31,103,361 and did not pay gratuity of UGX.24,928,278."], ["10.", "China Uganda Friendship Hospital Naguru Opinion Unqualified", "\uf0b7 Out of the total warrants for the financial year of UGX.10.870Bn, only UGX.9.99Bn was spent by the entity resulting in an unspent balance of UGX.0.878Bn (representing an absorption level of 91.92%). As a result, of the 28 quantified activities"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 552, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years. \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law. \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized. \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%). \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament. \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year \uf0b7 I also noted expenditure on unbudgeted items \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit. \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities. \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": "535", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 552, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "worth UGX.0.996Bn assessed; 25 activities (representing 89%) were fully implemented, 2 activities (representing 7.1%) were partially implemented while 1 activity remained unimplemented. \uf0b7 Two (2) land titles for land measuring approximately 1.259ha were not transferred into the names and custody of the Uganda Land Commission contrary to the Treasury Accounting Instructions. \uf0b7 The Hospital\u2019s Procurement and Disposal Unit which is supposed to have two (2) staff, according to the approved staff establishment, has only one (1) staff in post handling all procurement duties. This can lead to internal control overrides. \uf0b7 During inspection of the Hospital Stores, I observed that the storage area was small and medicines were congested with the medicines on the floors instead of pallets and boxes leaning onto the walls. In addition, the store was not well lit and was poorly ventilated. \uf0b7 Fourteen (14) tracer drugs selected experienced stock-outs ranging from 42 to 312 days. Stock-outs erode patients\u2019 confidence in the public health care system, which compels them to seek inappropriate and expensive alternative health care services elsewhere. \uf0b7 Management experienced delays of up to 54 days in delivery of medicines and sundries to the hospital by National Medical Stores. \uf0b7 Examination of end-of-year stock balances for essential medicines revealed that some of the drugs had expired", null], ["11.", "China Uganda Friendship Hospital Naguru 2021 Opinion Unqualified", "\uf0b7 Through document review (interviews), I noted that the entity had prepared a draft five-year strategic plan FY 2020/21- 2024/25 which had not yet been approved by the National Planning Authority at the time of audit. Failure to have timely approval of the strategic plan by the NPA leads to non-alignment of the operational plans with the strategic plan which negatively affects the achievement of NDP-III objectives. \uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/21 and noted that the entity budgeted to collect NTR of UGX. 234,656,317 during the year under review. Out of this, only UGX. 142,441,055 was collected, representing a performance of 60.7% of the target. \uf0b7 Out of the total warrants of UGX.10.362Bn received during the financial year. UGX. 10.13Bn was spent by the entity resulting in an unspent balance of UGX.0.232Bn representing an absorption level of 97.8%. \uf0b7 I noted the Hospital received off-budget financing to a tune of UGX.254,095,329, which was not declared to treasury and, therefore, not appropriated to the entity by Parliament. These funds were received directly from development partners for undertaking activities not budgeted for. \uf0b7 Three suppliers whose outstanding arrears were UGX.516,952,824 as at the end of FY 2019/20 were paid a total of UGX 636,305,508. Therefore, UGX.119,352,684 was paid to the suppliers in excess of the outstanding amounts. Despite the fact that UGX.119,352,684 was paid to three providers in excess of their outstanding domestic arrears, five suppliers with arrears totalling to UGX.102,668,097 were not paid. \uf0b7 The hospital structure has 349 approved positions. However, only 297 (85%) positions were filled and 52 (15%) positions were vacant by the end of the year under review. The hospital lacked a neurosurgeon to build the capacity of the emergency"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 553, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years. \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law. \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized. \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%). \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament. \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year \uf0b7 I also noted expenditure on unbudgeted items \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit. \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities. \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": [["", "worth UGX.0.996Bn assessed; 25 activities (representing 89%) were fully implemented, 2 activities (representing 7.1%) were partially implemented while 1 activity remained unimplemented. \uf0b7 Two (2) land titles for land measuring approximately 1.259ha were not transferred into the names and custody of the Uganda Land Commission contrary to the Treasury Accounting Instructions. \uf0b7 The Hospital\u2019s Procurement and Disposal Unit which is supposed to have two (2) staff, according to the approved staff establishment, has only one (1) staff in post handling all procurement duties. This can lead to internal control overrides. \uf0b7 During inspection of the Hospital Stores, I observed that the storage area was small and medicines were congested with the medicines on the floors instead of pallets and boxes leaning onto the walls. In addition, the store was not well lit and was poorly ventilated. \uf0b7 Fourteen (14) tracer drugs selected experienced stock-outs ranging from 42 to 312 days. Stock-outs erode patients\u2019 confidence in the public health care system, which compels them to seek inappropriate and expensive alternative health care services elsewhere. \uf0b7 Management experienced delays of up to 54 days in delivery of medicines and sundries to the hospital by National Medical Stores. \uf0b7 Examination of end-of-year stock balances for essential medicines revealed that some of the drugs had expired", null], ["11.", "China Uganda Friendship Hospital Naguru 2021 Opinion Unqualified", "\uf0b7 Through document review (interviews), I noted that the entity had prepared a draft five-year strategic plan FY 2020/21- 2024/25 which had not yet been approved by the National Planning Authority at the time of audit. Failure to have timely approval of the strategic plan by the NPA leads to non-alignment of the operational plans with the strategic plan which negatively affects the achievement of NDP-III objectives. \uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/21 and noted that the entity budgeted to collect NTR of UGX. 234,656,317 during the year under review. Out of this, only UGX. 142,441,055 was collected, representing a performance of 60.7% of the target. \uf0b7 Out of the total warrants of UGX.10.362Bn received during the financial year. UGX. 10.13Bn was spent by the entity resulting in an unspent balance of UGX.0.232Bn representing an absorption level of 97.8%. \uf0b7 I noted the Hospital received off-budget financing to a tune of UGX.254,095,329, which was not declared to treasury and, therefore, not appropriated to the entity by Parliament. These funds were received directly from development partners for undertaking activities not budgeted for. \uf0b7 Three suppliers whose outstanding arrears were UGX.516,952,824 as at the end of FY 2019/20 were paid a total of UGX 636,305,508. Therefore, UGX.119,352,684 was paid to the suppliers in excess of the outstanding amounts. Despite the fact that UGX.119,352,684 was paid to three providers in excess of their outstanding domestic arrears, five suppliers with arrears totalling to UGX.102,668,097 were not paid. \uf0b7 The hospital structure has 349 approved positions. However, only 297 (85%) positions were filled and 52 (15%) positions were vacant by the end of the year under review. The hospital lacked a neurosurgeon to build the capacity of the emergency"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 553, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years. \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law. \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized. \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%). \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament. \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year \uf0b7 I also noted expenditure on unbudgeted items \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit. \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities. \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": "536", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 553, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "services and reduce unnecessary referrals. Inadequate staffing undermines the achievement of strategic objectives and affects service delivery. \uf0b7 I noted that the information system at the hospital is manual and there is no linkage between the point of admission of a patient, to treatment, laboratory, pharmacy, billing, payment and finally discharge as there are no patient records and as such it is difficult to confirm completeness of the fees billed since the current system cannot completely and quickly show the services consumed by a particular patient. Failure to integrate the systems leads to loss of revenue as it is difficult to quickly establish the services different patients have consumed, paid for, and those that have not been paid for. \uf0b7 There was a continued challenge concerning inadequate ward space especially for the Pediatrics, inpatient care for malnourished children, new born care and isolation of patients with contagious diseases. Congestion at the hospital with patients crowded in the wards and some sleeping on the floors exposes the patients to spread of contagious diseases.", null], ["12.", "Mbarara RRH Opinion Unqualified", "\uf0b7 Out of UGX.8,686,536,283, UGX.7,319,187,794 (84%) was spent by the entity on salaries, pension and gratuity resulting in an unspent balance of UGX.1,367,348,489 that were returned to the consolidated fund. \uf0b7 RRH underpaid UGX.56,327,519 in respect of pension and gratuity. \uf0b7 4 newly recruited employees failed to access the payroll by the end of the financial year. \uf0b7 UGX.521, 912 relating to 2 employees was deducted past the end date according to my active deductions report. \uf0b7 UGX.17,719,439 deducted monthly from 72 employees, had loans with regular end dates ranging from 96 to 234 months. \uf0b7 RHH has arrears of UGX.1, 096,830,103, spanning as far as 12 years ago these relate to majorly unpaid utilities. \uf0b7 Out of budgeted total revenue of UGX.18, 030,255,546 for the year 2021/2022, UGX.16,028,761,438 (89%) was realized thus affecting operations of the private wing. \uf0b7 Out of the total receipts of UGX.16, 489,165,699, UGX.15, 075,132,144 (91%) was spent by the entity resulting in an unspent balance of UGX.1, 414,033,555 (9%) that were returned to the consolidated fund. This affected majorly payment of salaries and pension. \uf0b7 UGX.2, 158,463,042 received by the RRH from development partners was not appropriated to the entity by Parliament. \uf0b7 I noted a slow progress of works on 32 of the 56 Unit staff house under construction. Works remained at 30% yet the completion date was 22/07/2022. \uf0b7 UGX.69, 820,000 was paid for a Video Conferencing Equipment that remained un-utilized by the end of the financial year. \uf0b7 Out of 388 positions in the establishment register for the RHH, only 315 positions were filled leaving 73 (19%) positions vacant."], ["13.", "Masaka RRH Opinion", "\uf0b7 Out of the total receipts for the financial year of UGX.7,188,852,354, UGX.6,475,538,668 was spent by the entity resulting in an unspent balance of UGX.713,343,686, representing an under absorption level of 9.9%"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 554, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years. \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law. \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized. \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%). \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament. \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year \uf0b7 I also noted expenditure on unbudgeted items \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit. \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities. \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": [["", "services and reduce unnecessary referrals. Inadequate staffing undermines the achievement of strategic objectives and affects service delivery. \uf0b7 I noted that the information system at the hospital is manual and there is no linkage between the point of admission of a patient, to treatment, laboratory, pharmacy, billing, payment and finally discharge as there are no patient records and as such it is difficult to confirm completeness of the fees billed since the current system cannot completely and quickly show the services consumed by a particular patient. Failure to integrate the systems leads to loss of revenue as it is difficult to quickly establish the services different patients have consumed, paid for, and those that have not been paid for. \uf0b7 There was a continued challenge concerning inadequate ward space especially for the Pediatrics, inpatient care for malnourished children, new born care and isolation of patients with contagious diseases. Congestion at the hospital with patients crowded in the wards and some sleeping on the floors exposes the patients to spread of contagious diseases.", null], ["12.", "Mbarara RRH Opinion Unqualified", "\uf0b7 Out of UGX.8,686,536,283, UGX.7,319,187,794 (84%) was spent by the entity on salaries, pension and gratuity resulting in an unspent balance of UGX.1,367,348,489 that were returned to the consolidated fund. \uf0b7 RRH underpaid UGX.56,327,519 in respect of pension and gratuity. \uf0b7 4 newly recruited employees failed to access the payroll by the end of the financial year. \uf0b7 UGX.521, 912 relating to 2 employees was deducted past the end date according to my active deductions report. \uf0b7 UGX.17,719,439 deducted monthly from 72 employees, had loans with regular end dates ranging from 96 to 234 months. \uf0b7 RHH has arrears of UGX.1, 096,830,103, spanning as far as 12 years ago these relate to majorly unpaid utilities. \uf0b7 Out of budgeted total revenue of UGX.18, 030,255,546 for the year 2021/2022, UGX.16,028,761,438 (89%) was realized thus affecting operations of the private wing. \uf0b7 Out of the total receipts of UGX.16, 489,165,699, UGX.15, 075,132,144 (91%) was spent by the entity resulting in an unspent balance of UGX.1, 414,033,555 (9%) that were returned to the consolidated fund. This affected majorly payment of salaries and pension. \uf0b7 UGX.2, 158,463,042 received by the RRH from development partners was not appropriated to the entity by Parliament. \uf0b7 I noted a slow progress of works on 32 of the 56 Unit staff house under construction. Works remained at 30% yet the completion date was 22/07/2022. \uf0b7 UGX.69, 820,000 was paid for a Video Conferencing Equipment that remained un-utilized by the end of the financial year. \uf0b7 Out of 388 positions in the establishment register for the RHH, only 315 positions were filled leaving 73 (19%) positions vacant."], ["13.", "Masaka RRH Opinion", "\uf0b7 Out of the total receipts for the financial year of UGX.7,188,852,354, UGX.6,475,538,668 was spent by the entity resulting in an unspent balance of UGX.713,343,686, representing an under absorption level of 9.9%"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 554, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years. \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law. \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized. \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%). \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament. \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year \uf0b7 I also noted expenditure on unbudgeted items \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit. \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities. \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": "537", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 554, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Unqualified", "\uf0b7 I noted an under payment of UGX.73,203,538 in respect of pension and gratuity. the underfunding was mainly caused by Medium Term Expenditure Framework (MTEF) ceilings communicated by MoFPED. \uf0b7 15 newly recruited/ transferred employees delayed to access payroll, with average delays of 29 days (4 weeks) \uf0b7 UGX.8,878,853 relating to 8 staff was underpaid as a result of the delayed access and payment. \uf0b7 3 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 6 days (1weeks). \uf0b7 MoPS made deductions from staff on behalf of UCLA/UBA amounting to UGX.36,611,225 relating to 12 employees and the amount lacked letters of undertaking or consent letters \uf0b7 UGX.14,473,215 relating to 8 employees was deducted by UCLA/UBA past the end date. \uf0b7 Noted unrealistic loan end dates for 8 employees ranging from 111 to 1663 years. In the year under review, UGX.23,704,932 had been deducted from these employees \uf0b7 UCLA/UBA deducted UGX.17,460,348 from 21 staff without approval of the Accounting Officer from the PDMS \uf0b7 The Hospital had wrongly deducted the LST of 255 employees resulting into an under deduction of UGX.7,916,250. \uf0b7 Through a re-computation of PAYE, I noted that the Referral Hospital had wrongly computed the PAYE of 271 employees resulting into an under payment of UGX.6,170,287. \uf0b7 Compared the deductions in the IPPS payroll registers with the remittances/payments in the IFMS details XML payment file and noted an under remittance amounting to UGX.58,592,895. \uf0b7 There were variances of UGX.106,777,757 between the IPPS payroll registers and interface files availed to the entity by the core FTP system. \uf0b7 The entity paid UGX.28,348,917 in respect of Salaries off IPPS \uf0b7 Noted funds amounting to UGX.54,934,223 relating to Pension were charged on account code 211101-General Staff Salaries other than 212102 that is prescribed for Pension. \uf0b7 Out of budgeted total revenue of UGX.12,967,092,147 for the year 2021/2022, UGX.12,976,969,799 (102.8%) was realized \uf0b7 Out of the total receipts for the financial year of UGX.12,967,092,144, UGX.12,241,302,938 (94%) was spent by the entity resulting in an unspent balance of UGX.725,789,206 (5.9%). \uf0b7 Violation of Restricted Bidding Procedures for project of remodeling of maternity complex ground floor into ICU \uf0b7 The entity assets register did not conform to requirements as it lacked asset numbers, registration numbers, initial cost, recoverable cost. \uf0b7 Slow progress on implementation of capital works under construction of maternity and senor staff hostel. \uf0b7 Masaka Regional referral hospital received and utilized un-warranted off-budget financing from development partners a sum of UGX.4,586,597,602 which was not appropriated to the entity by Parliament."], ["14.", "Arua RRH Opinion Unqualified", "\uf0b7 The Referral Hospital spent, UGX.7,041,373,112 on Salaries, Pension and Gratuity, representing 58% of the total expenditure of UGX.12,229,767,057. \uf0b7 18 newly recruited/ transferred employees delayed to access payroll, with average delays of 6 months (24 weeks). I further noted that UGX.97,500,429 relating to 14 staff was not paid because of the delayed access and payment. Delayed access of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 555, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 I noted that funds to the tune of UGX.30,626,159 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 I noted that the hospital has failed to remit these taxes to URA and has been outstanding for the last two years. \uf0b7 I noted that the entity did not pay NSSF Contributions amounting UGX. 8,378,688 arising from the payment of Salaries of private wing staff on contract contrary to the law. \uf0b7 I noted that out of budgeted total revenue of UGX. 20,099,113,265 for the year 2021/2022, UGX. 20,111,753,711 (100%) was realized. \uf0b7 Out of the total receipts for the financial year of UGX. 20.11Bn UGX.14.46Bn (72%) was spent by the entity resulting in an unspent balance of UGX.5.64Bn (28%). \uf0b7 I noted that the Regional Referral Hospital received off-budget financing of UGX. 2,824,625,391, which was not appropriated to the entity by Parliament. \uf0b7 I noted that domestic arrears worth UGX.17.2Mn which were not budgeted for during the year \uf0b7 I also noted expenditure on unbudgeted items \uf0b7 I noted that the oxygen plant was acquired by the Hospital inv2017 but broke down in 2020 during the Covid-19 pandemic. \uf0b7 I noted that out of four x-ray machines owned by the Hospital, only one is functional but was not in use by the time of conclusion of my audit. \uf0b7 I noted that the hospital lacked a CT scan and therefore cannot offer such services to its patients but rather refer them to seek such services from nearby health facilities. \uf0b7 I noted that Mbale RRH has inadequate facilities to provide the range of services expected of a regional referral hospital \uf0b7 I noted during my review that management of the Hospital paid UGX. 15Mn as contribution to M/S Independent publication Ltd. for publication/inclusion of the hospital in a handbook on health sector performance in Uganda.", "None"], "type": "table"}}, {"content": "538 \nnewly recruited or transferred staff to the payroll leads to demotivation of the affected staff as well as accumulation of salary arrears.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 555, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Medical intern staff were paid past their due date by an average of 27 days, in all 6 months reviewed. I noted that in June 2021 and October 2021, they were paid 52 days and 45 days after the closure of the months. Delayed payment of salaries leads to demotivation of the affected staff as well as accumulation of salary arrears.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- An over and/or under remittance amounting to UGX.248,991,771 and UGX.1,544,347 respectively were noted during comparison of the deductions in the IPPS payroll registers with the remittances/payments in the IFMS details XML payment file.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Net variances of UGX.56,622,986 between the IPPS payroll registers and interface files availed to the entity by the core FTP system. This creates an opportunity for manipulation and misappropriation of salary funds and could also lead to over/under payments of salary", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Hospital did not maintain IPPS pension registers nor did it maintain IPPS verification reports for their pension staff. As a result, I was unable to analyse their pension and gratuity payroll with the payments executed in IFMS", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Hospital did not include Hospital Management Board Member\u2019s retainer fees of UGX.19,200,000 in the computation of PAYE leading to under deduction of PAYE of UGX.5,760,000. Omission of commissioner\u2019s gratuity from the computation of PAYE leads to understatement of payables and receivables.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Hospital received off budget financing to a tune of UGX.2,692,383,900, which was not transferred to the consolidated fund as required by the law. These funds were received directly from Ministry of Health and development partners for undertaking activities not budgeted for. Off-budget financing distorts planning, may result in duplication of activities and is contrary to the Public Finance Management Act.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Although UGX.843,109,684 from other government units was reported as part of the project balances in the memorandum statement for project balances on page 47 to financial statements, they it was not appropriated by Parliament and were not part of the budget. Inadequate disclosures may give room to misuse of funds.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Out of budgeted total revenue of UGX.12,359,383,661 for the year 2021/2022, UGX.12,357,633,660 (99%) was realized.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Out of the total warrants for the financial year of UGX.12,357,633,660, UGX.12,229,767,057 (99%) was spent by the entity resulting in an unspent balance of UGX.127,866,603 (1%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. The funds that were not absorbed were meant for the part payment of supply of an assortment of orthopedic equipment and accessories. I noted that while the equipment was delivered, it was not paid because the hospital administrator rejected some accessories valued at UGX.5,900,000.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The budgets for 2 of the 12 outputs assessed were not supported by costings/budgets for each of the activities within these outputs. I was therefore unable to confirm if the funds allocated for these out-puts were reasonable and justifiable.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Arua Regional Referral Hospital structure lacked over 69 positions that were prerequisite to the full operationalization of a referral hospital. The Hospital was operating on a staffing structure established in 1996 when the hospital was still operating as a District hospital. The structure had not been updated to match its new status as a regional referral hospital. As a result,", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "539 \nwhile the hospital staffing level stood at 77.3%, several critical staff could not be recruited and absorbed leaving several departments understaffed \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 556, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Several inadequacies in vital equipment like infant warmers, patient monitors, operating beds and headlamps among others were observed. There were also cases of stock outs of vital accessories needed to operationalize some medical equipment like batteries, distilled water for incubators, tubes for infusion pumps among others. The theatre also lacked several complementary equipment like cupboards needed to store sterilized equipment and accessories, drums for sterile equipment, mayo trays, operating stools, weighing scales etc.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Maintenance works were hampered because of lack of ready spare parts for some medical equipment such as the Auto Clave machines. Some equipment was too old or damaged beyond repair for example operating lights in the Gynecology Theatres.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- The x-ray duo-diagnostic heavy-duty machine was non-functional, idle and redundant. The machine needed updating of software yet the service provider\u2019s contract had expired. Idle and redundant medical equipment denies services to the patients and the equipment may be rendered obsolete over time.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The hospital had non-functional medical equipment eg Weighing scales \u2013 infants, Ultra scanners, Infusion Pump etc. Non- functioning equipment denies services to the patients and the equipment may be rendered obsolete over time.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- During Inspections, it was noted that the hospital the structure was old, non-maintained, without sanitation facilities, no heavy duty staff gloves and therefore exposing staff to infections, had inadequate detergents, no flat iron, basins and buckets for carrying machine washed clothes and no uniforms and seats for staff.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Oxygen plant was non-functional and hospital was relying on the oxygen supplied by NMS and therefore affecting the hospital drugs budget. No proper storage for both empty and filled cylinders. Cylinders were scattered on the ground exposing them to theft and explosions. Although the daily oxygen production is documented to be 30 cylinders per day, there was no proper distribution system to respective ward/s users in terms of requisitions and dispatch exposing the cylinders to the risk of black market.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Pediatric Ward The ward has capacity of 40 beds but on average accommodates 90 children making others to sleep on the floor as shown in the picture. No trolleys for equipment and drugs, No wheel chairs. 3 oxygen concentrators function out of 6.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- Doors and windows broken without locks and therefore exposing patient and staff to risk of theft. Poor hygiene was also noticed in toilets and bathrooms due to their non-functionality.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The maternity ward had Inadequate leading floor cases during the peak hours, Inadequate sanitary facilities, one toilet and bathroom supporting an average of 100 women on in the ward, Maternity had 6 deliveries but the minimum required beds are 10,the drainage system for the sluicing room was blocked and non-functional.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "- Gynae Theatre\u2019s cupboards had rusted and hence exposing the medical tools to contaminations, no trolleys, no fridge, and no anaesthetist for operations.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": " \n540", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 557, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Orthopaedic Workshop was adequately equipped and staffed. It lacked the following materials for operations; Polypropylene for making sockets, Eva Foams for making soft inserts, Pop powder for fabrication of devices, Knee Joint for Artificial limbs and Components for fabricating the limbs \uf0b7 Hospital Lagoon\u2019s fence was vandalized due to the absence of security and as a result manhole covers have been stolen and the community was using the land for grazing. \uf0b7 Arua Regional Referral Hospital private wing did not have an approved work plan and budget for the financial year 2019/2020.The strategic plan and budget is supposed to guide the budgeting process by creating integrated link with the general hospital annual work plans which feed into the budget to ensure effective service delivery and achievement of their vision, mission and objectives. \uf0b7 The hospital did not maintain a detailed risk register for all risks that may affect the implementation of activities as detailed in the approved work plans and budgets. As such, there were no strategies and officers responsible to mitigate the occurrence of such risks or to minimize the impact in the event that these risks materialized. The failure to maintain risk registers implies that the entity does not have a mitigation or response strategy to risks that may affect the achievement of planned activities. Referral Hospital showed that receipts and payments totaling UGX.2,692,383,900 did not go through GFMIS. It was further noted that these transactions were not disclosed in the financial statements for year under review.", null], ["15.", "Jinja RRH Opinion Unqualified", "\uf0b7 During the year under review (FY 2021/22), Jinja RRH spent, UGX. 9,978,315,215 on salaries, Pension and Gratuity, representing 61% of the total expenditure of UGX. 16,236,829,143. \uf0b7 Jinja RRH budgeted to receive UGX.11,065,053,195 in respect of salaries, pension and gratuity during the year under review and received UGX. 11,065,053,193 representing 100% performance. \uf0b7 Out of the total receipts for the financial year of UGX. 11,065,053,193, UGX. 9,978,315,215 was spent by the entity resulting in an unspent balance of UGX.1,086,737,978 representing an absorption level of 90%. \uf0b7 Review of the payroll registers (IPPS) and IFMS payments revealed an under payment of UGX. 22,130,445 in respect of pension and gratuity. \uf0b7 Jinja RRH had wrongly computed the gratuity benefits of 06 pensioners who were paid gratuity during the year resulting into an overstatement of UGX. (15,917,110). \uf0b7 Jinja RRH had wrongly computed the pension benefits of 05 new pensioners (who were paid pension during the year) resulting into an overstatement of UGX. 172,855. \uf0b7 In addition, I compared the re-computed pension given the number of months the person was paid in the year and actual pension paid and noted an over payment of UGX. 1,466,274 to 04 pensioners/beneficiaries and an under payment of UGX. 4,413,861 to 02 pensioners/beneficiaries. \uf0b7 I noted that 15 newly recruited/ transferred employees delayed to access payroll, with average delays of 81 days (12 weeks). \uf0b7 I however, noted that 03 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 24 days."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 558, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 Orthopaedic Workshop was adequately equipped and staffed. It lacked the following materials for operations; Polypropylene for making sockets, Eva Foams for making soft inserts, Pop powder for fabrication of devices, Knee Joint for Artificial limbs and Components for fabricating the limbs \uf0b7 Hospital Lagoon\u2019s fence was vandalized due to the absence of security and as a result manhole covers have been stolen and the community was using the land for grazing. \uf0b7 Arua Regional Referral Hospital private wing did not have an approved work plan and budget for the financial year 2019/2020.The strategic plan and budget is supposed to guide the budgeting process by creating integrated link with the general hospital annual work plans which feed into the budget to ensure effective service delivery and achievement of their vision, mission and objectives. \uf0b7 The hospital did not maintain a detailed risk register for all risks that may affect the implementation of activities as detailed in the approved work plans and budgets. As such, there were no strategies and officers responsible to mitigate the occurrence of such risks or to minimize the impact in the event that these risks materialized. The failure to maintain risk registers implies that the entity does not have a mitigation or response strategy to risks that may affect the achievement of planned activities. Referral Hospital showed that receipts and payments totaling UGX.2,692,383,900 did not go through GFMIS. It was further noted that these transactions were not disclosed in the financial statements for year under review.", null], ["15.", "Jinja RRH Opinion Unqualified", "\uf0b7 During the year under review (FY 2021/22), Jinja RRH spent, UGX. 9,978,315,215 on salaries, Pension and Gratuity, representing 61% of the total expenditure of UGX. 16,236,829,143. \uf0b7 Jinja RRH budgeted to receive UGX.11,065,053,195 in respect of salaries, pension and gratuity during the year under review and received UGX. 11,065,053,193 representing 100% performance. \uf0b7 Out of the total receipts for the financial year of UGX. 11,065,053,193, UGX. 9,978,315,215 was spent by the entity resulting in an unspent balance of UGX.1,086,737,978 representing an absorption level of 90%. \uf0b7 Review of the payroll registers (IPPS) and IFMS payments revealed an under payment of UGX. 22,130,445 in respect of pension and gratuity. \uf0b7 Jinja RRH had wrongly computed the gratuity benefits of 06 pensioners who were paid gratuity during the year resulting into an overstatement of UGX. (15,917,110). \uf0b7 Jinja RRH had wrongly computed the pension benefits of 05 new pensioners (who were paid pension during the year) resulting into an overstatement of UGX. 172,855. \uf0b7 In addition, I compared the re-computed pension given the number of months the person was paid in the year and actual pension paid and noted an over payment of UGX. 1,466,274 to 04 pensioners/beneficiaries and an under payment of UGX. 4,413,861 to 02 pensioners/beneficiaries. \uf0b7 I noted that 15 newly recruited/ transferred employees delayed to access payroll, with average delays of 81 days (12 weeks). \uf0b7 I however, noted that 03 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 24 days."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 558, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "Arua \n541 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 558, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- I noted that UGX. 3,790,460 was paid to 02 staff who had either retired, transferred, absconded or died with average delays of 1 month.\n- I noted that funds amounting to UGX. 41,131,639 in respect of pension payments were charged on gratuity code.\n- I observed that MoPS deducted UGX. 117,047,028 from 46 staff on behalf of UCLA/UBA without letters of undertaking or consent as a prerequisite of approval of the deductions\n- I observed that UGX. 1,282,001 relating to 03 employees was deducted past the end date.\n- I noted unrealistic loan end dates for 29 employees ranging from 6 to 10 years. In the year under review, UGX. 73,560,513 had been deducted from these employees.\n- I observed that UCLA/UBA deducted UGX. 79,301,673 from 43 staff without approval of the Accounting Officer from the PDMS.\n- LST of UGX. 100,000 was not deducted from 01 employee\n- The RRH had wrongly deducted the LST of 308 employees resulting into an overpayment of UGX. 1,455,000 and under payment of UGX6,765,000.\n- Jinja RRH had wrongly computed the PAYE of 320 employees resulting into an overpayment of UGX. 2,623,500 and under payment of UGX. 11,932,835.\n- I compared the deductions in the IPPS payroll registers with the remittances/payments in the IFMS details XML payment file and noted an under remittance amounting to UGX. 21,057,742.\n- I compared the payroll registers (IPPS file) with the IFMS interface files and observed that there were net variances of UGX. (12,684,721).\n- A comparison of the IPPS payroll register and IFMS payment file revealed that UGX. 328,826,285 was paid off the IPPS to 10 employees and 176 pensioners.\n- I noted that the relevant documents to support the creation of assignments on the IPPS payroll for 20 employees were not on their files\n- I noted that funds to the tune of UGX. 33,822,862 were irregularly misclassified through wrong coding without seeking and obtaining the necessary approvals.\n- The hospital disclosed accumulated verified payables figure of UGX. 1,280,812,842, mainly arising from consumption of utilities like electricity and water. Out of the opening payables balance of UGX. 1,184,835,800, only UGX. 9,802,796 was budgeted for and paid during the year which left UGX. 1,175,033,004 from the previous years unpaid.\n- I noted that out of the budgeted total revenue of UGX. 19,066,169,970 for the year 2021/2022, UGX. 17,937,733,921 (94%) was realised.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 559, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "542", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 559, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total receipts for the financial year of UGX. 17,570,129,321, UGX. 16,236,829,143 (92%) was spent by the entity resulting in an unspent balance of UGX.1,333,300,178 (08%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Reviews revealed that NTR had an initial budget amount of UGX. 813,349,837 and a revised amount of UGX. 885,620,813. however, there was no documentary evidence in terms of work plans and budget estimates to support the budget figure. \uf0b7 The private wing pharmacy lacked stock cards to show drugs received, drugs issued out and the balance at hand on any particular day. \uf0b7 There were no monthly, quarterly or annual drugs and medical supplies reconciliation records in place and as such, I was unable to ascertain the balance of stock at hand. \uf0b7 Inquiries revealed that the hospital had an auto clinic system that was supposed to help with daily reconciliations, however, this had been off for more than 5 months during the year and therefore was not up-to-date. \uf0b7 Inquiries revealed that the personnel working in the private pharmacy currently did not have the requisite technical knowledge to enable smooth operations. There was no evidence to show that these employees received training to equip them with the basic knowledge for running the operations of the pharmacy. \uf0b7 Inquiries revealed that there was no approved fees structure to guide in charging of patients. There was no evidence of fees being made public through notice boards and other strategic locations. \uf0b7 An inspection of the store revealed that Various drugs that expired during the year had not yet been removed from the shelves as required. \uf0b7 I also observed that the Hospital procures drugs with a short expiry period \uf0b7 An inspection of the medical stores revealed Leaking roof that lets in rain water hence contaminating the drugs, there were few shelves to handle all the drugs. Most drugs had been laid on the floor, the store was generally in a disorganized state, the approved structure recommends 3 positions in the store. However, only 1 position was filled leaving a staffing gap of 2 positions \uf0b7 Inspection of a sample of stock cards revealed that they had not been updated. For example, they lacked quantities in, and balances of items in stock, I also noted that management did not maintain a stock book. \uf0b7 I noted that the entity did not have a strategic plan that had been approved by NPA. \uf0b7 I observed that the budgets for 04 of the 05 outputs assessed were not supported by costings/budgets for each of the activities within these outputs. I was therefore unable to confirm if the funds allocated for these out-puts were reasonable and justifiable. \uf0b7 I noted that a number of assets that were identified by the Board of Survey Report in 2021 for disposal had not been disposed of by the time of audit (25th July 2022).", null], ["16.", "Soroti RRH Opinion", "\uf0b7 Out of UGX.7,484,933,156 received as wage, pension and gratuity, UGX.7,216,775,575 was spent, resulting in an unspent balance of UGX.268,157,978 that was returned to the consolidated fund. This was due to failure to recruit staff."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 560, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "543 \nUnqualified", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}]], "page": 560, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": "- The Hospital overpaid UGX.6,723,758 in respect of salaries and pension, the Accounting Officer promised to recover the funds from the respective employees.\n- The Hospital underpaid UGX.462,977,214 to 9 pensioners/beneficiaries this was attributed to challenges with accessing the payroll.\n- 4 newly recruited/ transferred staff delayed to access the payroll with delays ranging from 2 to 3 months, all arrears were paid by the financial year end.\n- 5 new pensioners/beneficiaries delayed to access pension payroll, with delays ranging from 3 to 25 months. As a result, UGX. 43,777,430 was not paid.\n- UGX. 32,005,554 was paid to 7 staff who had either retired or died.\n- UGX. 66,126,78 relating to pension and gratuity were charged on account codes other than those prescribed for pension and gratuity.\n- UGX. 167,564,620 was deducted from 81 employees without letters of undertaking or consent.\n- UGX. 1,356,648 relating to 5 employees was deducted by UCLA/UBA past the end date.\n- 9 employees had unrealistic loan end dates ranging from 47674 to 53394 years. UGX. 19,762,167 had been deducted from these employees.\n- UCLA/UBA deducted UGX.20,972,029 from 12 staff without approval of the Accounting Officer from the PDMS.\n- There were variances in monthly deduction amounts in active deductions report in the PDMS and IPPS payroll.\n- The Hospital had not deducted LST of 266 employees.\n- The Hospital wrongly computed the PAYE in respect of 270 employees resulting into under deduction of UGX. 6,079,991.\n- There were inconsistencies between interface files and payroll registers.\n- A comparison of the IPPS payroll register and IFMS payment file revealed that UGX.41,858,894 was paid off the IPPS to 3 employees.\n- I observed that there is absence of a designated cash office and billing clerk, patients are given bills verbally by the ward in charge nurses.\n- The Hospital had irregularly accumulated domestic arrears worth UGX.271,502,307 as disclosed in the statement of outstanding commitments.\n- The Hospital received off budgeting financing on the Administration account of UGX.1,897,356,302 but only spent UGX.1,343,183,215 leading to an under absorption of UGX.834,398,779 representing 62%.\n- Out of the budgeted total revenue of UGX. 9,728,867,272 for the financial year 2021/2022, UGX. 9,728,867,272 (100%) was realized.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 561, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "list"}}, {"content": "544", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 561, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", null], ["17.", "Hoima RRH Opinion Unqualified", "\uf0b7 Out of UGX. 7,354,467,299 received as wage, pension and gratuity, only UGX. 7,141,440,796 was spent, resulting in an unspent balance of UGX. 213,026,503 that was returned to the consolidated fund. This was due to failure to recruit heath workers and delayed submission of pensioner\u2019s documentation for payment by the RRH. \uf0b7 RRH overpaid UGX. 1,273,933 in respect of salaries. The Accounting officer promised to recover the funds from the respective employees. \uf0b7 RRH underpaid UGX. 74,926,837 in respect of pension and gratuity due to insufficient allocation funds by MoFPED. \uf0b7 13 newly recruited/ transferred employees delayed to access payroll, with average delays of 1.8 months. By close of the financial year, 8 staff had not been paid a total of UGX. 9,078,276. \uf0b7 5 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 4 months. As a result, UGX. 5,343,902 was not paid by the end of the financial year. \uf0b7 UGX. 7,268,797 was paid to 6 staff who had either retired, transferred, or died with average delays of 1.5 month. Delayed removal of staff from payroll resulted into financial loss to government. \uf0b7 UGX. 1,757,809 relating to Pension and Pension Arrears were charged on account codes other than those prescribed for Pension and Pension Arrears. \uf0b7 UGX. 4,586,671 relating to 8 employees was deducted by UCLA/UBA past the end date. \uf0b7 RRH had unrealistic loan end dates for 8 employees ranging from 109 to 4738 years. \uf0b7 UCLA/UBA deducted UGX. 21,015,298 from 8 staff without approval of the Accounting Officer from the PDMS. In addition, UGX. 4,315,541 was deducted by UCLA/UBA from 23 staff over and above the approved amounts by the Accounting Officer. \uf0b7 The RRH wrongly deducted the LST of 187 employees resulting into an over deduction of UGX. 2,836,250. \uf0b7 The RRH wrongly computed the PAYE in respect of 151 employees resulting into under deduction of UGX. 4,097,543. \uf0b7 There was under remittance of PAYE amounting to UGX. 56,049,162."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 562, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", null], ["17.", "Hoima RRH Opinion Unqualified", "\uf0b7 Out of UGX. 7,354,467,299 received as wage, pension and gratuity, only UGX. 7,141,440,796 was spent, resulting in an unspent balance of UGX. 213,026,503 that was returned to the consolidated fund. This was due to failure to recruit heath workers and delayed submission of pensioner\u2019s documentation for payment by the RRH. \uf0b7 RRH overpaid UGX. 1,273,933 in respect of salaries. The Accounting officer promised to recover the funds from the respective employees. \uf0b7 RRH underpaid UGX. 74,926,837 in respect of pension and gratuity due to insufficient allocation funds by MoFPED. \uf0b7 13 newly recruited/ transferred employees delayed to access payroll, with average delays of 1.8 months. By close of the financial year, 8 staff had not been paid a total of UGX. 9,078,276. \uf0b7 5 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 4 months. As a result, UGX. 5,343,902 was not paid by the end of the financial year. \uf0b7 UGX. 7,268,797 was paid to 6 staff who had either retired, transferred, or died with average delays of 1.5 month. Delayed removal of staff from payroll resulted into financial loss to government. \uf0b7 UGX. 1,757,809 relating to Pension and Pension Arrears were charged on account codes other than those prescribed for Pension and Pension Arrears. \uf0b7 UGX. 4,586,671 relating to 8 employees was deducted by UCLA/UBA past the end date. \uf0b7 RRH had unrealistic loan end dates for 8 employees ranging from 109 to 4738 years. \uf0b7 UCLA/UBA deducted UGX. 21,015,298 from 8 staff without approval of the Accounting Officer from the PDMS. In addition, UGX. 4,315,541 was deducted by UCLA/UBA from 23 staff over and above the approved amounts by the Accounting Officer. \uf0b7 The RRH wrongly deducted the LST of 187 employees resulting into an over deduction of UGX. 2,836,250. \uf0b7 The RRH wrongly computed the PAYE in respect of 151 employees resulting into under deduction of UGX. 4,097,543. \uf0b7 There was under remittance of PAYE amounting to UGX. 56,049,162."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 562, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "545", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 562, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The RRH paid UGX. 22,434,758 off the IPPS to 2 employees and 2 pensioners/beneficiaries. The Accounting Officer explained that with the introduction of HCMS, the challenge will be resolved. \uf0b7 UGX. 266,171,930 spent on activities under account item codes they were not budgeted majorly due block releases by MoFPED. \uf0b7 Out of the total receipts of UGX. 9,515,008,698, UGX. 9,301,982,191 (97.76%) was spent by the entity resulting in an unspent balance of UGX. 213,026,507 which was swept to the consolidated fund account. This affected the staff recruitment and payment of pension. \uf0b7 UGX.58,857,369 remained unaccounted for by the end of the financial year. \uf0b7 UGX.17,694,000 was paid to a firm that is not registered to pay the value added tax causing a loss to government. \uf0b7 NSSF Contributions amounting UGX.6,503,625 arising from the payment of Salaries of private wing staff were not remited. UGX.2,227,822,220 received by the RRH was not appropriated to the entity by Parliament.", null], ["18.", "Kabale RRH Opinion Unqualified", "\uf0b7 Out of UGX. 5,131,275,924 received as wage, pension and gratuity, only UGX. 5,131,275,845 was spent, hence no unspent balance. \uf0b7 3 new beneficiaries of the deceased had not been accessed to pension payroll, with delays ranging from 6 to 18 months. \uf0b7 Kabale RRH deducted UGX.4,586,671 relating to 6 employees was deducted by UCLA/UBA past the end date. \uf0b7 I noted that unrealistic loan end dates for 5 employees for a period of 9 years each in the year under review, UGX. 1,150,488 had been deducted from these employees. \uf0b7 A comparison of the \u201cactive deductions\u201d and \u201cmy approvals\u201d reports in the PDMS revealed that there were variances in deduction amounts by UGX. 1,376,164. \uf0b7 Re-computation of LST revealed the Kabale RR Hospital had wrongly deducted the LST of 12 employees resulting under deduction of UGX. 257,500. \uf0b7 Kabale RRH\u2019s payroll registers (IPPS file) with the IFMS interface files and observed that there were variances of UGX. 4,068,109. \uf0b7 Out of the total budget of UGX. 9,692,089,179, Kabale RRH received all the funds budgeted for that is 100%. \uf0b7 Out of the total receipts for UGX. 9,692,089,100, UGX. 9,644,150,861 (99.5%) was spent by the entity resulting in an unspent balance of UGX. 47,938,239 (0.5%). The unspent balance of UGX. 47,938,239 at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Kabale RRH received UGX. 1,953,693,454 from donors like USAID, Global Fund and some from MOH to cater for HIV activities. \uf0b7 Kabale RRH had obsolete and unserviceable Medical equipment and non-functional oxygen plant and limited information on construction of the oxygen plant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 563, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The RRH paid UGX. 22,434,758 off the IPPS to 2 employees and 2 pensioners/beneficiaries. The Accounting Officer explained that with the introduction of HCMS, the challenge will be resolved. \uf0b7 UGX. 266,171,930 spent on activities under account item codes they were not budgeted majorly due block releases by MoFPED. \uf0b7 Out of the total receipts of UGX. 9,515,008,698, UGX. 9,301,982,191 (97.76%) was spent by the entity resulting in an unspent balance of UGX. 213,026,507 which was swept to the consolidated fund account. This affected the staff recruitment and payment of pension. \uf0b7 UGX.58,857,369 remained unaccounted for by the end of the financial year. \uf0b7 UGX.17,694,000 was paid to a firm that is not registered to pay the value added tax causing a loss to government. \uf0b7 NSSF Contributions amounting UGX.6,503,625 arising from the payment of Salaries of private wing staff were not remited. UGX.2,227,822,220 received by the RRH was not appropriated to the entity by Parliament.", null], ["18.", "Kabale RRH Opinion Unqualified", "\uf0b7 Out of UGX. 5,131,275,924 received as wage, pension and gratuity, only UGX. 5,131,275,845 was spent, hence no unspent balance. \uf0b7 3 new beneficiaries of the deceased had not been accessed to pension payroll, with delays ranging from 6 to 18 months. \uf0b7 Kabale RRH deducted UGX.4,586,671 relating to 6 employees was deducted by UCLA/UBA past the end date. \uf0b7 I noted that unrealistic loan end dates for 5 employees for a period of 9 years each in the year under review, UGX. 1,150,488 had been deducted from these employees. \uf0b7 A comparison of the \u201cactive deductions\u201d and \u201cmy approvals\u201d reports in the PDMS revealed that there were variances in deduction amounts by UGX. 1,376,164. \uf0b7 Re-computation of LST revealed the Kabale RR Hospital had wrongly deducted the LST of 12 employees resulting under deduction of UGX. 257,500. \uf0b7 Kabale RRH\u2019s payroll registers (IPPS file) with the IFMS interface files and observed that there were variances of UGX. 4,068,109. \uf0b7 Out of the total budget of UGX. 9,692,089,179, Kabale RRH received all the funds budgeted for that is 100%. \uf0b7 Out of the total receipts for UGX. 9,692,089,100, UGX. 9,644,150,861 (99.5%) was spent by the entity resulting in an unspent balance of UGX. 47,938,239 (0.5%). The unspent balance of UGX. 47,938,239 at the end of the financial year was subsequently swept back to the consolidated fund account. \uf0b7 Kabale RRH received UGX. 1,953,693,454 from donors like USAID, Global Fund and some from MOH to cater for HIV activities. \uf0b7 Kabale RRH had obsolete and unserviceable Medical equipment and non-functional oxygen plant and limited information on construction of the oxygen plant."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 563, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "546", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 563, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Kabale RR Hospital has an approved staff structure of 417 positions. I noted that out of the approved staff structure, 170 (41%) positions had been filled leaving 247 (59%) positions vacant. \uf0b7 Kabale RRH had not prepared the risk register for the hospital.", null], ["19.", "Lira RRH Opinion Unqualified", "\uf0b7 Out of UGX. 7,127,988,692 received as wage, pension and gratuity, only UGX. 7,116,377,641 was spent, resulting in an unspent balance of UGX. 11,611,051 that was returned to the consolidated fund. This was due to non-payment of one contract staff/pensioner Mr. Odu Benard. \uf0b7 The RRH underpaid UGX. 288,412 in respect of salary due to failure by the staff to report the under payments of his salary. \uf0b7 01 new pensioner/beneficiary delayed to access pension payroll, with average delays of 1 month. As a result, UGX. 222,822 was not paid by the end of the financial year. \uf0b7 UGX. 46,025,872 relating to Pension was charged on account codes other than those prescribed for Pension. \uf0b7 The RRH has accumulated arrears of UGX.186,559,362, arising from non-payment employee costs. \uf0b7 Prepayments amounting to UGX.402,264,456 in respect of NWSC and UMEME advance payments had not been consumed at the end of the financial year. \uf0b7 Out of budgeted total revenue of UGX.15,649,329,200 for the year 2021/2022, UGX.10,790,701,383 (69%) was realized thus affecting payment of contract staff salaries, allowances and related expenses. \uf0b7 Out of the total receipts of UGX.10,790,701,383, UGX.10,599,468,917 (98.2%) was spent by the entity resulting in an unspent balance of UGX.191,232,466 (1.8%) that were returned to the consolidated fund. This affected majorly payment of salaries and allowances. \uf0b7 Fuel expenditure amounting UGX.35,298,250 deposited in United Bank of Africa (UBA) cards remained unaccounted at the end of the financial year. \uf0b7 UGX.24,204,209 relating to payment for supplies/works executed in the financial year 2020/2021 was expended as part of the current year expenditure yet there was no evidence of prior recognition of the domestic arrears and there was no budget provision. \uf0b7 Medical Insurance contract awarded to M/s UAP Old Mutual Insurance Uganda Limited on the 26th day of April, 2022 at a contract sum of UGX.263,587545 had no contract management plan and contract management report, no clearance was obtained from the Solicitor General, payment to the tune of UGX.247,772,213 (94%) had been effected yet the contract was still running up to 365 days after commencement and according to the special conditions of contract, the payment schedule was meant to be semi-annual basis."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 564, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Kabale RR Hospital has an approved staff structure of 417 positions. I noted that out of the approved staff structure, 170 (41%) positions had been filled leaving 247 (59%) positions vacant. \uf0b7 Kabale RRH had not prepared the risk register for the hospital.", null], ["19.", "Lira RRH Opinion Unqualified", "\uf0b7 Out of UGX. 7,127,988,692 received as wage, pension and gratuity, only UGX. 7,116,377,641 was spent, resulting in an unspent balance of UGX. 11,611,051 that was returned to the consolidated fund. This was due to non-payment of one contract staff/pensioner Mr. Odu Benard. \uf0b7 The RRH underpaid UGX. 288,412 in respect of salary due to failure by the staff to report the under payments of his salary. \uf0b7 01 new pensioner/beneficiary delayed to access pension payroll, with average delays of 1 month. As a result, UGX. 222,822 was not paid by the end of the financial year. \uf0b7 UGX. 46,025,872 relating to Pension was charged on account codes other than those prescribed for Pension. \uf0b7 The RRH has accumulated arrears of UGX.186,559,362, arising from non-payment employee costs. \uf0b7 Prepayments amounting to UGX.402,264,456 in respect of NWSC and UMEME advance payments had not been consumed at the end of the financial year. \uf0b7 Out of budgeted total revenue of UGX.15,649,329,200 for the year 2021/2022, UGX.10,790,701,383 (69%) was realized thus affecting payment of contract staff salaries, allowances and related expenses. \uf0b7 Out of the total receipts of UGX.10,790,701,383, UGX.10,599,468,917 (98.2%) was spent by the entity resulting in an unspent balance of UGX.191,232,466 (1.8%) that were returned to the consolidated fund. This affected majorly payment of salaries and allowances. \uf0b7 Fuel expenditure amounting UGX.35,298,250 deposited in United Bank of Africa (UBA) cards remained unaccounted at the end of the financial year. \uf0b7 UGX.24,204,209 relating to payment for supplies/works executed in the financial year 2020/2021 was expended as part of the current year expenditure yet there was no evidence of prior recognition of the domestic arrears and there was no budget provision. \uf0b7 Medical Insurance contract awarded to M/s UAP Old Mutual Insurance Uganda Limited on the 26th day of April, 2022 at a contract sum of UGX.263,587545 had no contract management plan and contract management report, no clearance was obtained from the Solicitor General, payment to the tune of UGX.247,772,213 (94%) had been effected yet the contract was still running up to 365 days after commencement and according to the special conditions of contract, the payment schedule was meant to be semi-annual basis."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 564, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "547", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 564, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["20.", "Entebbe RH Opinion Unqualified", "\uf0b7 Out of UGX.3,387,231,383, UGX.3,354,258,489 (99%) was spent by the entity on salaries, pension and gratuity resulting in an unspent balance of UGX.32,972,894 that were returned to the consolidated fund. \uf0b7 RHH Overpaid UGX.1,594,870 in respect of pension and gratuity. \uf0b7 UGX.389,111,854 underpaid in respect of pension and gratuity. \uf0b7 RRH wrongly computed the gratuity benefits of 8 pensioners resulting in an understatement and overstatement of UGX.14,291,376 and UGX. 24,504,532 respectively. \uf0b7 UGX.9,607,206 deducted on the payroll was not remitted to respective beneficiary institutions. \uf0b7 Relevant documents to support the creation of assignments on the IPPS payroll for 4 pensioners were not on their respective files. \uf0b7 The entity did not maintain an up-date the staff list that included all new staff and excluded all staff leavers. \uf0b7 Out of UGX.1,200,000,000, was allocated for procurement of drugs and medical supplies UGX.1,021,000,000 (85%) resulting in a deficit of UGX. 179,000,000 (15%). \uf0b7 Out of the available allocation for procurement of drugs and medical supplies of UGX.1,036,173,022, UGX.411,082,167 (40%) was utilized by the entity leading to utilized balance of UGX.625,090,855 (60%). \uf0b7 37 medicines and supplies totaling 3,260 in number (units) had expired. \uf0b7 Out of 559 approved positions, only 176 (31%) posts were filled, leaving 383 (69%) vacant positions. \uf0b7 RRH lacked 71 medical equipment, and had excess of 51 medical equipment. \uf0b7 2 equipment in the radiology department were not functioning \uf0b7 Procurements of UGX.267, 725,480 were not in the procurement plan."], ["21.", "Centre for Disease Control and Prevention (CDC) Sept 2021 Opinion Unqualified", "\uf0b7 Although the Project had budgeted for USD 4,820,288 (UGX. 14,423,091,800), only USD 2,610,101 (UGX. 9,479,082,377) was received for utilisation for the financial year ending 30th September 2021 (representing 54%). I further noted that out of the USD 2,610,101 (UGX. 9,479,082,377) received, the project only utilised USD 2,577,021 (UGX. 9,362,167,833) leaving a balance of USD 33,080 (UGX 116,914,544 ). The low release of funds coupled with under absorption of funds implies unrealistic over budgeting. In addition the low absorption of funds received constrains management in the delivery of planned project outputs. \uf0b7 I noted that, whereas the Finance Unit Standard Operating Procedures provide that accounts and Financial statements / reports are to be prepared on the accrual basis using historical cost accounting, the Project operations manual 2017 provide for preparation on the basis of historical cost accounting. \uf0b7 A review of 4 beneficiary Rural Referral Hospitals\u2019 (RRH) financial reports, at the end of the year, revealed expenditure amounting to UGX 63,868,601 in excess of the budgeted amounts."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 565, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["20.", "Entebbe RH Opinion Unqualified", "\uf0b7 Out of UGX.3,387,231,383, UGX.3,354,258,489 (99%) was spent by the entity on salaries, pension and gratuity resulting in an unspent balance of UGX.32,972,894 that were returned to the consolidated fund. \uf0b7 RHH Overpaid UGX.1,594,870 in respect of pension and gratuity. \uf0b7 UGX.389,111,854 underpaid in respect of pension and gratuity. \uf0b7 RRH wrongly computed the gratuity benefits of 8 pensioners resulting in an understatement and overstatement of UGX.14,291,376 and UGX. 24,504,532 respectively. \uf0b7 UGX.9,607,206 deducted on the payroll was not remitted to respective beneficiary institutions. \uf0b7 Relevant documents to support the creation of assignments on the IPPS payroll for 4 pensioners were not on their respective files. \uf0b7 The entity did not maintain an up-date the staff list that included all new staff and excluded all staff leavers. \uf0b7 Out of UGX.1,200,000,000, was allocated for procurement of drugs and medical supplies UGX.1,021,000,000 (85%) resulting in a deficit of UGX. 179,000,000 (15%). \uf0b7 Out of the available allocation for procurement of drugs and medical supplies of UGX.1,036,173,022, UGX.411,082,167 (40%) was utilized by the entity leading to utilized balance of UGX.625,090,855 (60%). \uf0b7 37 medicines and supplies totaling 3,260 in number (units) had expired. \uf0b7 Out of 559 approved positions, only 176 (31%) posts were filled, leaving 383 (69%) vacant positions. \uf0b7 RRH lacked 71 medical equipment, and had excess of 51 medical equipment. \uf0b7 2 equipment in the radiology department were not functioning \uf0b7 Procurements of UGX.267, 725,480 were not in the procurement plan."], ["21.", "Centre for Disease Control and Prevention (CDC) Sept 2021 Opinion Unqualified", "\uf0b7 Although the Project had budgeted for USD 4,820,288 (UGX. 14,423,091,800), only USD 2,610,101 (UGX. 9,479,082,377) was received for utilisation for the financial year ending 30th September 2021 (representing 54%). I further noted that out of the USD 2,610,101 (UGX. 9,479,082,377) received, the project only utilised USD 2,577,021 (UGX. 9,362,167,833) leaving a balance of USD 33,080 (UGX 116,914,544 ). The low release of funds coupled with under absorption of funds implies unrealistic over budgeting. In addition the low absorption of funds received constrains management in the delivery of planned project outputs. \uf0b7 I noted that, whereas the Finance Unit Standard Operating Procedures provide that accounts and Financial statements / reports are to be prepared on the accrual basis using historical cost accounting, the Project operations manual 2017 provide for preparation on the basis of historical cost accounting. \uf0b7 A review of 4 beneficiary Rural Referral Hospitals\u2019 (RRH) financial reports, at the end of the year, revealed expenditure amounting to UGX 63,868,601 in excess of the budgeted amounts."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 565, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "548", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 565, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["22.", "Italian Support to UHSSP and PRDP \u2013Karamoja Region Staff Housing Project June 2021 Opinion Unqualified", "\uf0b7 A review of the project financial records revealed that, as of 30th June 2021, although cumulative receipts of EUROs 4,200,000 (100%) had been released to the project by the Italian Republic, the cumulative expenditure was EUROs 3,355,254.49 (79.89%) thereby leaving EUROs 844,495.51(20%) unabsorbed by close of the year under review. I further noted that the remaining project funds are insufficient to complete the project due to cost escalations. Under the circumstances, the project is exposed to a risk of incomplete projects and unpaid obligations at project closure. \uf0b7 The Italian Government delayed to disburse the second installment which affected the execution of the civil works under the initial contract. The Ministry of Health provided USD 1,304,322.96 (earlier meant for the procurement of x-rays) to the project to keep the works going. Upon receipt of the 2nd release from the Italian Government in December 2017, USD 1,276,847 was refunded leaving a balance of EUROs 22,302.24 outstanding to date. I informed management that delayed refund of internally borrowed monies negatively affects the delivery of the Ministry\u2019s planned outputs. \uf0b7 The Ministry of Health engaged a foreign firm to construct 68 staff houses at selected Health Centre IIIs in 9 Karamoja Districts at USD 5,592,885. The contract period was 18 months and a sum of USD 1,118,577 was advanced to the contractor on 16th June 2016. However, due to delayed payments by the Ministry arising from delayed release of funds by both the Italian Government and GoU co-funding, works stalled in 2018 and eventually the contractor abandoned the sites. \uf0b7 I noted that at the time when the sites were abandoned, USD 415,025.48 had been recovered by the Ministry against the advance leaving a balance of USD 703,551.56. On the other hand, works valued at USD 315,827.87 had been certified. The contractor sued the Ministry for breach of contract. Whereas a reconciliation statement was prepared by the project consultant and shared with the contractor, the latter insisted that the Ministry settles the outstanding amount of USD 315,827.87. This court case had not been disposed by the time of audit. \uf0b7 Whereas the contracts for civil works under Lot 1 and Lot 2 were scheduled to be completed on 16th May 2021, the sites had not been handed over and commissioned by 30th June 2021. Delayed contract execution compromises the timely achievement of project objectives and may lead to cost escalations."], ["23.", "The Italian Support to the Uganda Health Sector Strategic Plan Iii (HSSPIII) and the Peace, Recovery and Development Plan (PRDP) For Northern Uganda Karamoja Region Staff Housing Project (KRSP) Opinion Unqualified", "\uf0b7 Out of the total actual receipts of EUR 4,199,750 a sum of EUR 3,691,785.65(88%) had been utilised by 30th June 2022 implying an under absorption of 12% of the total project grant. At the end of the financial year, the project closed with a cash and cash equivalent of EUR 530,266.59. \uf0b7 Whereas the contracts for Lot 1 and Lot 2 were meant to be completed on 16th May 2021, only Lot 1 sites had been handed over and commissioned by end of FY 2021/2022. This implies delays for Lot 2 of 17 months from the planned completion date of 16th May 2021. By December 2022, the sites had not been completed. \uf0b7 In addition, Lot 3 had not yet started thereby occasioning significant delays on this lot 3 and the entire project."], ["24.", "Kayunga Yumbe Hospital Project (KAYUP) FYT June 2021", "\uf0b7 I noted that out of the expected receipts of USD.8,643,589.75, the project received funding totalling USD.8,579,596.82 constituting USD.7,769,470.24 from external sources and USD.810,126.58 (UGX. 2,880,000,000) from GoU counterpart"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 566, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "549", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 566, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "contribution. Therefore, a budget shortfall of USD.135,657.97 (representing 1.7% of the external funding approved budget) was registered. This has a negative effect on the timely delivery of the planned outputs achievement of project objectives. \uf0b7 Whereas the contract for the supply of medical and Hospital furniture worth USD 1,999,854.56 was initiated in the FY 2018/2019, deliveries had not yet been made by close of the year under review (30th June 2021). In addition, the performance guarantee had expired. Under the circumstances, the intended service delivery is compromised. In addition, the expiry of the bank guarantee exposes the Ministry of Health to a risk of a financial loss in the event that the company fails to deliver. \uf0b7 Three (3) Supplies contracts worth USD 2,582,573.121 for the supply of laboratory equipment had not performed by 30th June 2021 as planned thereby delaying the intended service delivery at both Kayunga and Yumbe hospitals. Failure to ensure timely execution of the project supplies contracts impacts negatively on the achievement of the primary objective of the project of contributing to the delivery of the Uganda National Minimum Health Care Package (UNMHCP), through improvement of health infrastructure at the two hospitals. \uf0b7 During the year under review, the project planned, under component 3, to procure six (6) vehicles (2 Ambulances, 2 mini- buses and 2 pickups) for the two hospitals. Draft contracts were prepared and submitted to the Funds for final approval. However, approval of Draft contracts by the Development funders was yet to be obtained and accordingly clearance from the Solicitor General had not been sought by 30th June 2021. Under the circumstances, the intended project outputs were not attained thereby delaying planned service delivery at the two (2) hospitals. \uf0b7 There were delays by the Funding Agencies in effecting payments due to Contractors and Suppliers for services offered to the project. This led to failure to pay project obligations on time resulting into accrued outstanding obligations of USD 2,361,491.08 of which USD 1,558,909.95 was related to unpaid interim certificates for civil works, USD765,581.13 due to equipment suppliers and USD 3,700 in respect of unpaid Project staff salaries. Low disbursement rate exposes the project to a risk of loss of funds due to unfavourable foreign exchange fluctuations. Furthermore, the project is at risk of having incomplete project components and litigations due to unpaid obligations at project closure.", null], ["25.", "Uganda Nurses and Midwives Council (UNMC). Opinion Unqualified", "\uf0b7 Included in the disclosed receivables of is an amount of UGX444.4Bn which arose out of a Court ruling in favour of Council but had not been realised by the time of reporting. \uf0b7 Although the Uganda Nurses and Midwives Council Act 1996 provides that the Registrar shall publish the names of all registered nurses in the Gazette after the 1st day of January and not later than the 31st day of March in each year, at the time of reporting in December 2022, the Council had not gazetted the names of persons."], ["26.", "Uganda Nurses and Midwives Council (UNMC). 2020/21 Opinion Unqualified", "\uf0b7 I noted that a material uncertainty existed regarding the continued operation of Uganda Nurses and Midwives Council in the foreseeable future. This state of affairs is supported with a letter from the Permanent Secretary \u2013 Ministry of Public Service to all Accounting Officers Ref: MSD/135/165/01 dated 19th April 2021 in which guidance was provided on the modalities for management of public Institutions during the implementation of recommendations on the rationalization of Agencies and Public Expenditure. \uf0b7 I noted that during the year under review, management made the necessary adjustments to the opening reserves and receivables (1st July 2020) to recognize the unaccounted for advances of UGX 1,274,315,720 which formed a basis for qualification of opinion on the Council\u2019s financial statements for the Financial Year ending 30th June 2020."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 567, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "contribution. Therefore, a budget shortfall of USD.135,657.97 (representing 1.7% of the external funding approved budget) was registered. This has a negative effect on the timely delivery of the planned outputs achievement of project objectives. \uf0b7 Whereas the contract for the supply of medical and Hospital furniture worth USD 1,999,854.56 was initiated in the FY 2018/2019, deliveries had not yet been made by close of the year under review (30th June 2021). In addition, the performance guarantee had expired. Under the circumstances, the intended service delivery is compromised. In addition, the expiry of the bank guarantee exposes the Ministry of Health to a risk of a financial loss in the event that the company fails to deliver. \uf0b7 Three (3) Supplies contracts worth USD 2,582,573.121 for the supply of laboratory equipment had not performed by 30th June 2021 as planned thereby delaying the intended service delivery at both Kayunga and Yumbe hospitals. Failure to ensure timely execution of the project supplies contracts impacts negatively on the achievement of the primary objective of the project of contributing to the delivery of the Uganda National Minimum Health Care Package (UNMHCP), through improvement of health infrastructure at the two hospitals. \uf0b7 During the year under review, the project planned, under component 3, to procure six (6) vehicles (2 Ambulances, 2 mini- buses and 2 pickups) for the two hospitals. Draft contracts were prepared and submitted to the Funds for final approval. However, approval of Draft contracts by the Development funders was yet to be obtained and accordingly clearance from the Solicitor General had not been sought by 30th June 2021. Under the circumstances, the intended project outputs were not attained thereby delaying planned service delivery at the two (2) hospitals. \uf0b7 There were delays by the Funding Agencies in effecting payments due to Contractors and Suppliers for services offered to the project. This led to failure to pay project obligations on time resulting into accrued outstanding obligations of USD 2,361,491.08 of which USD 1,558,909.95 was related to unpaid interim certificates for civil works, USD765,581.13 due to equipment suppliers and USD 3,700 in respect of unpaid Project staff salaries. Low disbursement rate exposes the project to a risk of loss of funds due to unfavourable foreign exchange fluctuations. Furthermore, the project is at risk of having incomplete project components and litigations due to unpaid obligations at project closure.", null], ["25.", "Uganda Nurses and Midwives Council (UNMC). Opinion Unqualified", "\uf0b7 Included in the disclosed receivables of is an amount of UGX444.4Bn which arose out of a Court ruling in favour of Council but had not been realised by the time of reporting. \uf0b7 Although the Uganda Nurses and Midwives Council Act 1996 provides that the Registrar shall publish the names of all registered nurses in the Gazette after the 1st day of January and not later than the 31st day of March in each year, at the time of reporting in December 2022, the Council had not gazetted the names of persons."], ["26.", "Uganda Nurses and Midwives Council (UNMC). 2020/21 Opinion Unqualified", "\uf0b7 I noted that a material uncertainty existed regarding the continued operation of Uganda Nurses and Midwives Council in the foreseeable future. This state of affairs is supported with a letter from the Permanent Secretary \u2013 Ministry of Public Service to all Accounting Officers Ref: MSD/135/165/01 dated 19th April 2021 in which guidance was provided on the modalities for management of public Institutions during the implementation of recommendations on the rationalization of Agencies and Public Expenditure. \uf0b7 I noted that during the year under review, management made the necessary adjustments to the opening reserves and receivables (1st July 2020) to recognize the unaccounted for advances of UGX 1,274,315,720 which formed a basis for qualification of opinion on the Council\u2019s financial statements for the Financial Year ending 30th June 2020."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 567, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "550", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 567, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Council sued RAM Engineering and Stanbic Bank in a fraudulent case worth UGX 444,400,000 and the case was ruled in favor of UNMC. In the court ruling dated 4th October 2021, a garnishee order for refund of UGX.444,400,000 was issued against the respondent and the bank jointly and, or severally. I further noted that costs of the application were awarded to Uganda Nurses and Midwives Council (the Applicant). During the year under review, management made the necessary adjustments to the financial statements in the form of a receivable of UGX 444,400,000 and further disclosed a contingent asset in the form of interest and costs of the application. By the end of the year under review, funds were yet to be recovered as per the court ruling. \uf0b7 On 3rd July 2020, management fixed a sum of UGX. 4,370,100,000 (UGX 4,000,000,000 and USD 100,000) with Standard Chartered Bank for 6 months with approval of the Governing Council vide resolution No. 11 under minute Ref: FC/16/26/06/2020 of the 7th full Council Virtual meeting held on 24th, 25th and 26th June 2020. Council earned interest income of UGX.163,429,767 that was credited on Standard Chartered Bank A/c No. 0102086768300 on 2nd January 2021. In addition, a sum of UGX 4.5bn was fixed on 21st June 2021 with the same bankers. I noted that the investment decisions were made without the guidance envisaged under a resource mobilization strategy. Furthermore, an investment register was not availed for audit verification.", null], ["27.", "Uganda Medical and Dental Practitioners Council. Opinion Unqualified", "\uf0b7 Due to Government reforms to rationalize Government agencies and public expenditure, there exists a material uncertainty that may cast significant doubt that the Council shall remain a Going Concern in the foreseeable future. \uf0b7 I observed that whereas the Council\u2019s potential revenue from members was UGX.2,336,864,180, only UGX.2,094,087,170 was budgeted for leaving UGX.242,777,010 unbudgeted for. The Council has not established a mechanism to collect and update information in the register of members so as to have reliable data to inform the revenue budgeting process. \uf0b7 The Council collected Non \u2013 Tax Revenue of UGX.1,846,419,724 against a budget of UGX.2,094,087,170 leading to under collection of UGX.247,667,446. \uf0b7 Contrary to section 32(1) of the Medical and Dental Practitioners Act, 1998, that requires inspection/supervisory visits to be undertaken by the office of the Registrar at least once in every quarter of the year, I noted that inspection visits of health facilities were done once in the year and only 155 out of 1,523 health units were inspected. This can lead to complacency and compromise standards of health practitioners thus affecting the lives of patients."], ["28.", "Uganda Medical and Dental Practitioners Council. Opinion Unqualified 2020/21", "\uf0b7 I noted that the council has an approved staff establishment of 28 positions. However, only 16 positions (representing 57%) were filled leaving 12 positions (43%) vacant. Under the circumstances, the existing staff are exposed to a risk of job-related stress which could negatively affect service delivery. \uf0b7 Uganda Medical and Dental Practitioners council had four (4) motor vehicles. The council did not have a policy on Motor Vehicle Management to guide the usage of its fleet of four (4) vehicles so as to eliminate theft, losses, wastage and misuse. \uf0b7 None of the four (4) vehicles owned by the council was inspected during the year under review. Under the circumstances, there is a risk of unforeseen mechanical failures that would expose the users of such vehicles to road accidents. \uf0b7 I noted that the three (3) drivers employed by the Council had not undertaken additional training to obtain additional skills and were not subjected to annual medical examination to ascertain their fitness to drive."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 568, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Council sued RAM Engineering and Stanbic Bank in a fraudulent case worth UGX 444,400,000 and the case was ruled in favor of UNMC. In the court ruling dated 4th October 2021, a garnishee order for refund of UGX.444,400,000 was issued against the respondent and the bank jointly and, or severally. I further noted that costs of the application were awarded to Uganda Nurses and Midwives Council (the Applicant). During the year under review, management made the necessary adjustments to the financial statements in the form of a receivable of UGX 444,400,000 and further disclosed a contingent asset in the form of interest and costs of the application. By the end of the year under review, funds were yet to be recovered as per the court ruling. \uf0b7 On 3rd July 2020, management fixed a sum of UGX. 4,370,100,000 (UGX 4,000,000,000 and USD 100,000) with Standard Chartered Bank for 6 months with approval of the Governing Council vide resolution No. 11 under minute Ref: FC/16/26/06/2020 of the 7th full Council Virtual meeting held on 24th, 25th and 26th June 2020. Council earned interest income of UGX.163,429,767 that was credited on Standard Chartered Bank A/c No. 0102086768300 on 2nd January 2021. In addition, a sum of UGX 4.5bn was fixed on 21st June 2021 with the same bankers. I noted that the investment decisions were made without the guidance envisaged under a resource mobilization strategy. Furthermore, an investment register was not availed for audit verification.", null], ["27.", "Uganda Medical and Dental Practitioners Council. Opinion Unqualified", "\uf0b7 Due to Government reforms to rationalize Government agencies and public expenditure, there exists a material uncertainty that may cast significant doubt that the Council shall remain a Going Concern in the foreseeable future. \uf0b7 I observed that whereas the Council\u2019s potential revenue from members was UGX.2,336,864,180, only UGX.2,094,087,170 was budgeted for leaving UGX.242,777,010 unbudgeted for. The Council has not established a mechanism to collect and update information in the register of members so as to have reliable data to inform the revenue budgeting process. \uf0b7 The Council collected Non \u2013 Tax Revenue of UGX.1,846,419,724 against a budget of UGX.2,094,087,170 leading to under collection of UGX.247,667,446. \uf0b7 Contrary to section 32(1) of the Medical and Dental Practitioners Act, 1998, that requires inspection/supervisory visits to be undertaken by the office of the Registrar at least once in every quarter of the year, I noted that inspection visits of health facilities were done once in the year and only 155 out of 1,523 health units were inspected. This can lead to complacency and compromise standards of health practitioners thus affecting the lives of patients."], ["28.", "Uganda Medical and Dental Practitioners Council. Opinion Unqualified 2020/21", "\uf0b7 I noted that the council has an approved staff establishment of 28 positions. However, only 16 positions (representing 57%) were filled leaving 12 positions (43%) vacant. Under the circumstances, the existing staff are exposed to a risk of job-related stress which could negatively affect service delivery. \uf0b7 Uganda Medical and Dental Practitioners council had four (4) motor vehicles. The council did not have a policy on Motor Vehicle Management to guide the usage of its fleet of four (4) vehicles so as to eliminate theft, losses, wastage and misuse. \uf0b7 None of the four (4) vehicles owned by the council was inspected during the year under review. Under the circumstances, there is a risk of unforeseen mechanical failures that would expose the users of such vehicles to road accidents. \uf0b7 I noted that the three (3) drivers employed by the Council had not undertaken additional training to obtain additional skills and were not subjected to annual medical examination to ascertain their fitness to drive."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 568, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "551", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 568, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that as part of Management\u2019s responsibilities for the Financial Statements outlined on Page 6 of the Financial Statements, the Accounting Officer stated that a material uncertainty existed regarding the continued operation of Uganda Medical and Dental Practitioners\u2019 Council in the foreseeable future. Management\u2019s judgement was informed by a letter Ref: MSD/135/165/01 dated 19th April 2021 from the Permanent Secretary \u2013 Ministry of Public Service to all Accounting Officers. In this letter, guidance was provided on the modalities for management of public Institutions during the implementation of recommendations on the rationalization of Agencies and Public Expenditure.", null], ["29.", "The Rehabilitation and Expansion of Kayunga and Yumbe Hospitals Project (KAYUP) -BADEA No. 0761, OFID No. 1628P and SFD No. 6/620 \u2013 Ministry of Health Project. Opinion Unqualified", "\uf0b7 The total loan disbursements from the 3 external funding agencies amounted to USD 34.427Million by 30th June 2022 representing 93% of the approved loan of USD 37 million. The balance of USD 2.572 M had not been disbursed \uf0b7 By 30th June 2022, the project registered outstanding obligations of USD 1,615,332.06 due to delays in payment by the funders"], ["30.", "Uganda-Spain Debt Swap Project. June 2021 Opinion Unqualified", "\uf0b7 Whereas the project had a closing cash balance of USD 1,355,619.94, I noted the existence of outstanding claims from Excel Construction Ltd worth USD 1,414,640 and M/S ISDEFE (consultant) of Euros 88,437.97. This state of affairs affects the implementation of planned project activities which ultimately leads to delayed service delivery. \uf0b7 There was a delay in the refurbishment of Busolwe General Hospital whose proposed scope was estimated to cost USD 5,532,792.38. This is despite the fact that the consultant so far has been paid EUROs 155,108 since December 2017. Delayed implementation of the project activities and disbursement of funds attracts commitment charges. In addition, these delays may result into cost overruns on the entire project."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 569, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that as part of Management\u2019s responsibilities for the Financial Statements outlined on Page 6 of the Financial Statements, the Accounting Officer stated that a material uncertainty existed regarding the continued operation of Uganda Medical and Dental Practitioners\u2019 Council in the foreseeable future. Management\u2019s judgement was informed by a letter Ref: MSD/135/165/01 dated 19th April 2021 from the Permanent Secretary \u2013 Ministry of Public Service to all Accounting Officers. In this letter, guidance was provided on the modalities for management of public Institutions during the implementation of recommendations on the rationalization of Agencies and Public Expenditure.", null], ["29.", "The Rehabilitation and Expansion of Kayunga and Yumbe Hospitals Project (KAYUP) -BADEA No. 0761, OFID No. 1628P and SFD No. 6/620 \u2013 Ministry of Health Project. Opinion Unqualified", "\uf0b7 The total loan disbursements from the 3 external funding agencies amounted to USD 34.427Million by 30th June 2022 representing 93% of the approved loan of USD 37 million. The balance of USD 2.572 M had not been disbursed \uf0b7 By 30th June 2022, the project registered outstanding obligations of USD 1,615,332.06 due to delays in payment by the funders"], ["30.", "Uganda-Spain Debt Swap Project. June 2021 Opinion Unqualified", "\uf0b7 Whereas the project had a closing cash balance of USD 1,355,619.94, I noted the existence of outstanding claims from Excel Construction Ltd worth USD 1,414,640 and M/S ISDEFE (consultant) of Euros 88,437.97. This state of affairs affects the implementation of planned project activities which ultimately leads to delayed service delivery. \uf0b7 There was a delay in the refurbishment of Busolwe General Hospital whose proposed scope was estimated to cost USD 5,532,792.38. This is despite the fact that the consultant so far has been paid EUROs 155,108 since December 2017. Delayed implementation of the project activities and disbursement of funds attracts commitment charges. In addition, these delays may result into cost overruns on the entire project."], ["31.", "Butabika National Mental Referral Hospital. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.18.77Bn, only UGX.18.02Bn was spent by the entity resulting in an unspent balance of UGX.0.762Bn representing an absorption level of 96%. As a result, I noted that out of the 20 quantified activities worth UGX.16.4Bn assessed; 18 activities representing 90% were fully implemented, 2 activities representing 10% were partially implemented. \uf0b7 I noted an encroachment of up to 11.30 hectares on the hospital land by over 2,000 families/households. In the circumstances, management is constrained in the effective delivery of the Hospital mandate. \uf0b7 I noted that a number of critical medical equipment had been faulty for quite a long time without repair and or replacement of their spare parts rendering them redundant. An X ray machine had broken down since January 2022 \uf0b7 UGX.55,427,002 had not yet been paid to pensioners by the year end hence the pensioners\u2019 livelihood is negatively affected. \uf0b7 Out of an approved staff structure of 531 positions, the Hospital has only 410 (77%) positions filled, leaving 121 (23%) positions vacant"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 569, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "552", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 569, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Although the Hospital has an official bed capacity of 550, I noted that the bed occupancy rate was 150% and that the Hospital was handling over 1,000 in-patients on a daily basis. \uf0b7 The entity has two Information technology systems, that is, the internally developed Medical Records Management System (MRMS) and the Health Management Information System (HMIS) which were not integrated and therefore not automatically sharing information with each other which leads to duplications and inefficiencies and affects service delivery. \uf0b7 143 IT equipment which had exceeded the recommended 3 year useful life and recommended for decommissioning by the Board of Survey were not disposed of.", null], ["32.", "Kawempe National Referral Hospital. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.13.168Bn, the Hospital spent UGX.13.030Bn resulting in unspent balance of UGX.0.139Bn representing an absorption level of 99%. The unspent funds were meant for payment of salary and furniture and fittings. \uf0b7 26 quantified activities worth UGX.11.557Bn were assessed and established that 23 activities representing 88% were fully implemented while 3 activities representing 12% were partially implemented. \uf0b7 Funds to the tune of UGX.47,111,540 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Out of the payables of UGX.932,927,785, UGX.669,602,626 owed to UMEME Ltd have been outstanding for the last 3 financial years while UGX.263,325,159 owed to BHL Healthcare Ltd has existed for the last 2 financial years. \uf0b7 The Hospital did not pay gratuity worth UGX.167,487,795 to three (3) pensioners as by the close of the financial year. \uf0b7 Although the hospital had an established staffing level of 889 only 296(33%) positions were filled leading to an understaffing of 585 (67%). \uf0b7 Although the Hospital deployed two (2) information systems (Integrated Hospital Management Information System and Open Electronic Medical record system) they did not have any automated interface mechanisms to share information (integrated). This leads to duplication and inefficiency. \uf0b7 A review of the ICT governance structure of the entity revealed that there was no specific structure that steers and oversees ICT implementation and approved IT risk management framework/policy. Hospital contracted M/S Toyota Uganda Limited (CFAO Motors Uganda) to supply two double cabin Pickups at a contract sum of UGX.433,432,126. I however noted that although the entire contract amount was paid only one double cabin pickup had been delivered by the time of reporting, almost 6 months late."], ["33.", "Kiruddu National Referral Hospital. Opinion Unqualified", "\uf0b7 Out of the total warrants for the financial year of UGX.21.287Bn, only UGX.20.656Bn was spent by the entity resulting in an unspent balance of UGX.0.63Bn (representing an absorption level of 97.6%). As a result, of the 30 quantified activities worth UGX.20.7Bn assessed; 22 (73%) activities were fully implemented, 4 (13%) activities were partially implemented while 4 (13%) activities were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 570, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Although the Hospital has an official bed capacity of 550, I noted that the bed occupancy rate was 150% and that the Hospital was handling over 1,000 in-patients on a daily basis. \uf0b7 The entity has two Information technology systems, that is, the internally developed Medical Records Management System (MRMS) and the Health Management Information System (HMIS) which were not integrated and therefore not automatically sharing information with each other which leads to duplications and inefficiencies and affects service delivery. \uf0b7 143 IT equipment which had exceeded the recommended 3 year useful life and recommended for decommissioning by the Board of Survey were not disposed of.", null], ["32.", "Kawempe National Referral Hospital. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.13.168Bn, the Hospital spent UGX.13.030Bn resulting in unspent balance of UGX.0.139Bn representing an absorption level of 99%. The unspent funds were meant for payment of salary and furniture and fittings. \uf0b7 26 quantified activities worth UGX.11.557Bn were assessed and established that 23 activities representing 88% were fully implemented while 3 activities representing 12% were partially implemented. \uf0b7 Funds to the tune of UGX.47,111,540 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Out of the payables of UGX.932,927,785, UGX.669,602,626 owed to UMEME Ltd have been outstanding for the last 3 financial years while UGX.263,325,159 owed to BHL Healthcare Ltd has existed for the last 2 financial years. \uf0b7 The Hospital did not pay gratuity worth UGX.167,487,795 to three (3) pensioners as by the close of the financial year. \uf0b7 Although the hospital had an established staffing level of 889 only 296(33%) positions were filled leading to an understaffing of 585 (67%). \uf0b7 Although the Hospital deployed two (2) information systems (Integrated Hospital Management Information System and Open Electronic Medical record system) they did not have any automated interface mechanisms to share information (integrated). This leads to duplication and inefficiency. \uf0b7 A review of the ICT governance structure of the entity revealed that there was no specific structure that steers and oversees ICT implementation and approved IT risk management framework/policy. Hospital contracted M/S Toyota Uganda Limited (CFAO Motors Uganda) to supply two double cabin Pickups at a contract sum of UGX.433,432,126. I however noted that although the entire contract amount was paid only one double cabin pickup had been delivered by the time of reporting, almost 6 months late."], ["33.", "Kiruddu National Referral Hospital. Opinion Unqualified", "\uf0b7 Out of the total warrants for the financial year of UGX.21.287Bn, only UGX.20.656Bn was spent by the entity resulting in an unspent balance of UGX.0.63Bn (representing an absorption level of 97.6%). As a result, of the 30 quantified activities worth UGX.20.7Bn assessed; 22 (73%) activities were fully implemented, 4 (13%) activities were partially implemented while 4 (13%) activities were not implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 570, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "The \n553", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 570, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 I observed that Plot 3927 Block 273 and plot 1774 block 255 at Kiruddu-Makindye in Kampala District where the Hospital premises and treatment plant has land titles registered in the names of Kampala Capital City Authority but not in the Hospital name which may result into encroachment, disputes and loss of public land. \uf0b7 Included in reported payables balance of UGX.458,284,964. is a long-outstanding obligation of UGX.94,372,000. in respect of special meals served in FY 2019/20. I observed that management did not budget for the settlement of domestic arrears during the year under review. The Hospital is at risk of litigation and eventual payment of fines which may result into a financial loss. \uf0b7 Out of 830 approved positions; only 293 (35%) posts were filled, leaving 537 (65%) positions vacant. Included in the 537 vacant positions are critical positions such as Director surgical services, 36 consultants and 20 senior consultants. \uf0b7 I observed that a total of three (3) IT systems were not being optimally utilized by the entity and the Integrated Hospital Management System (IHMS) running in the Hospital is not owned by the entity. In addition, the Hospital\u2019s IHMS is not integrated or automatically sharing information with other systems. This leads to redundancies, duplications and inefficiencies. \uf0b7 A review of drugs supply chain management revealed that on several occasions there were drug stock outs which left Kiruddu NRH without several essential, vital and necessary drugs. Drugs stock outs are potentially dangerous to the lives of patients."], ["34.", "National Drug Authority. Opinion Unqualified", "\uf0b7 Out of the total expenditure budget of UGX.104.8bn, only UGX.85.7bn was spent by the entity resulting in an unspent balance of UGX.19.1bn representing an absorption level of 82%. \uf0b7 I assessed the implementation of a sample of forty three (43) activities with a total of one hundred twenty four (124) targets worth UGX.73.9Bn and noted that twenty three (23) activities with fifty one (51) targets and expenditure worth UGX.43.7Bn were fully implemented, twenty (20) activities with seventy three (73) targets worth UGX.30.2Bn were partially implemented. Out of the seventy three (73) targets, the entity fully achieved forty (40) targets; thirty two (32) targets were partially achieved, while one (1) target was not achieved. \uf0b7 The Authority had long outstanding receivables from Ministry of Health and tenants to the tune of UGX.43,210,405,917 and UGX.131,298,624 respectively. Receivables represent idle assets which deny the entity availability of funds for prompt service delivery. \uf0b7 I note that out of the four (4) pieces of land measuring approximately 2.537 hectares held, one (1) piece of land located on Block 423, plot 13 in Busiro County (measuring approximately 1.619 hectares) had encumbrances in the form of encroachment by the local population. Encumbrances hinder management\u2019s ability to utilize the land and pose a risk of loss of land. \uf0b7 I noted that NDA has four (4) IT systems which were neither integrated nor automatically sharing information amongst each other and with other government systems."], ["35.", "Uganda Covid-19 Response and Emergency Preparedness Project (UCREPP)", "\uf0b7 The project with a funding of USD. 12.5M has a completion date of 31st December 2022. I established that the Project managed to achieve, on average, only 10% of what it had planned to do during the period under review implying non- achievement of 90% of the approved budget and work plan."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 571, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "", "\uf0b7 I observed that Plot 3927 Block 273 and plot 1774 block 255 at Kiruddu-Makindye in Kampala District where the Hospital premises and treatment plant has land titles registered in the names of Kampala Capital City Authority but not in the Hospital name which may result into encroachment, disputes and loss of public land. \uf0b7 Included in reported payables balance of UGX.458,284,964. is a long-outstanding obligation of UGX.94,372,000. in respect of special meals served in FY 2019/20. I observed that management did not budget for the settlement of domestic arrears during the year under review. The Hospital is at risk of litigation and eventual payment of fines which may result into a financial loss. \uf0b7 Out of 830 approved positions; only 293 (35%) posts were filled, leaving 537 (65%) positions vacant. Included in the 537 vacant positions are critical positions such as Director surgical services, 36 consultants and 20 senior consultants. \uf0b7 I observed that a total of three (3) IT systems were not being optimally utilized by the entity and the Integrated Hospital Management System (IHMS) running in the Hospital is not owned by the entity. In addition, the Hospital\u2019s IHMS is not integrated or automatically sharing information with other systems. This leads to redundancies, duplications and inefficiencies. \uf0b7 A review of drugs supply chain management revealed that on several occasions there were drug stock outs which left Kiruddu NRH without several essential, vital and necessary drugs. Drugs stock outs are potentially dangerous to the lives of patients."], ["34.", "National Drug Authority. Opinion Unqualified", "\uf0b7 Out of the total expenditure budget of UGX.104.8bn, only UGX.85.7bn was spent by the entity resulting in an unspent balance of UGX.19.1bn representing an absorption level of 82%. \uf0b7 I assessed the implementation of a sample of forty three (43) activities with a total of one hundred twenty four (124) targets worth UGX.73.9Bn and noted that twenty three (23) activities with fifty one (51) targets and expenditure worth UGX.43.7Bn were fully implemented, twenty (20) activities with seventy three (73) targets worth UGX.30.2Bn were partially implemented. Out of the seventy three (73) targets, the entity fully achieved forty (40) targets; thirty two (32) targets were partially achieved, while one (1) target was not achieved. \uf0b7 The Authority had long outstanding receivables from Ministry of Health and tenants to the tune of UGX.43,210,405,917 and UGX.131,298,624 respectively. Receivables represent idle assets which deny the entity availability of funds for prompt service delivery. \uf0b7 I note that out of the four (4) pieces of land measuring approximately 2.537 hectares held, one (1) piece of land located on Block 423, plot 13 in Busiro County (measuring approximately 1.619 hectares) had encumbrances in the form of encroachment by the local population. Encumbrances hinder management\u2019s ability to utilize the land and pose a risk of loss of land. \uf0b7 I noted that NDA has four (4) IT systems which were neither integrated nor automatically sharing information amongst each other and with other government systems."], ["35.", "Uganda Covid-19 Response and Emergency Preparedness Project (UCREPP)", "\uf0b7 The project with a funding of USD. 12.5M has a completion date of 31st December 2022. I established that the Project managed to achieve, on average, only 10% of what it had planned to do during the period under review implying non- achievement of 90% of the approved budget and work plan."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 571, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "554", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 571, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 During the period, UGX. 258,159,000 was disbursed to two hospitals, however only UGX. 210,593,083 had been utilized leaving a balance of UGX. 47,565,917 not utilized."], ["36.", "Uganda National Health Research Organization. Opinion Unqualified", "\uf0b7 Management did not appraise their staffs for the year under review. \uf0b7 Although the Organization\u2019s employees are entitled to benefits such as membership to the provident fund scheme, staff insurance and annual leave, management did not pay any of the benefits during the year under review."], ["37.", "Uganda Blood Transfusion Services (UBTS). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.19.3Bn, only UGX.18.83Bn was spent by the entity resulting in an unspent balance of UGX.0469Bn (representing an absorption level of 98%). As a result, of the (27) activities worth UGX.17.742Bn assessed; 25 activities representing 92% were fully implemented, 1 activity representing 4% was partially implemented while 2 activities representing 8% were not implemented at all. The unimplemented activities related to non-payment of employee costs and domestic Arrears \uf0b7 Two (2) regional office buildings of UBTS in Mbale and Fort portal were constructed within the regional hospitals land without land titles or signed memoranda of understanding. In the circumstances, UBTS could lose infrastructural investments in case of future disagreements. \uf0b7 Plot 2F on Nakasero Hill Road which houses the Headquarters of UBTS was encroached upon by a Hotel by way of a wall fence covering a total area of 0.079ha. \uf0b7 UGX 955,195,790 was reported as payables of which UGX.624,097,536 was accrued during the year. The payables arose from over commitment beyond the approved estimates as appropriated by Parliament for the financial year. \uf0b7 Out of 424 approved staff positions only 286 (67%) posts were filled, leaving 138 (33%) positions vacant. \uf0b7 I noted that whereas a contractor for the remodelling and expansion of a store at Nakasero prepared and submitted building plans to UBTS, there was no evidence that these plans had been submitted to KCCA and subsequently approved. Implementation of unapproved building plans poses a risk of financial loss in the event that the responsible Authority (Metropolitan Authority/KCCA) refused to approve the plans and directed the demolition of the works already done. \uf0b7 Records of 313,975 units of blood collected and recorded on the Blood Safety Information system indicated that 252,178 units of blood were dispatched to 488 health units. However, there was no record of blood received and issued by health Units on the District Health Information System (DHIS2) to enable verification of data entered in the DHIS2. Tracing of blood to the \u2018last mile\u2019 or user becomes difficult and renders the accountability cycle for the blood units incomplete."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 572, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "Opinion Unqualified", "\uf0b7 During the period, UGX. 258,159,000 was disbursed to two hospitals, however only UGX. 210,593,083 had been utilized leaving a balance of UGX. 47,565,917 not utilized."], ["36.", "Uganda National Health Research Organization. Opinion Unqualified", "\uf0b7 Management did not appraise their staffs for the year under review. \uf0b7 Although the Organization\u2019s employees are entitled to benefits such as membership to the provident fund scheme, staff insurance and annual leave, management did not pay any of the benefits during the year under review."], ["37.", "Uganda Blood Transfusion Services (UBTS). Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.19.3Bn, only UGX.18.83Bn was spent by the entity resulting in an unspent balance of UGX.0469Bn (representing an absorption level of 98%). As a result, of the (27) activities worth UGX.17.742Bn assessed; 25 activities representing 92% were fully implemented, 1 activity representing 4% was partially implemented while 2 activities representing 8% were not implemented at all. The unimplemented activities related to non-payment of employee costs and domestic Arrears \uf0b7 Two (2) regional office buildings of UBTS in Mbale and Fort portal were constructed within the regional hospitals land without land titles or signed memoranda of understanding. In the circumstances, UBTS could lose infrastructural investments in case of future disagreements. \uf0b7 Plot 2F on Nakasero Hill Road which houses the Headquarters of UBTS was encroached upon by a Hotel by way of a wall fence covering a total area of 0.079ha. \uf0b7 UGX 955,195,790 was reported as payables of which UGX.624,097,536 was accrued during the year. The payables arose from over commitment beyond the approved estimates as appropriated by Parliament for the financial year. \uf0b7 Out of 424 approved staff positions only 286 (67%) posts were filled, leaving 138 (33%) positions vacant. \uf0b7 I noted that whereas a contractor for the remodelling and expansion of a store at Nakasero prepared and submitted building plans to UBTS, there was no evidence that these plans had been submitted to KCCA and subsequently approved. Implementation of unapproved building plans poses a risk of financial loss in the event that the responsible Authority (Metropolitan Authority/KCCA) refused to approve the plans and directed the demolition of the works already done. \uf0b7 Records of 313,975 units of blood collected and recorded on the Blood Safety Information system indicated that 252,178 units of blood were dispatched to 488 health units. However, there was no record of blood received and issued by health Units on the District Health Information System (DHIS2) to enable verification of data entered in the DHIS2. Tracing of blood to the \u2018last mile\u2019 or user becomes difficult and renders the accountability cycle for the blood units incomplete."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 572, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "555", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 572, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["38.", "Uganda Virus Research Institute. Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.15.939Bn, UGX.15.536Bn was warranted resulting in a shortfall of UGX.0.403Bn (representing 2.53% of the approved budget). The activities that were affected by the budget cuts included travel abroad (UGX.0.156Bn), validation of pensioners (UGX.0.012Bn) and workshops (UGX.0.235Bn). \uf0b7 Out of the total warrants for the financial year of UGX.15.536 Bn, only UGX.15.323Bn was spent by the entity resulting in an unutilized warrant of UGX.0.213Bn (representing an absorption level of 98.6%). As a result, I noted that of the thirty-one (31) quantified activities worth UGX.14.51Bn assessed; twenty-nine (29) activities (representing 87%) were fully implemented and two (2) activities (representing 13%) were partially implemented. \uf0b7 The Institute did not have land titles for the four (4) pieces of Land under its use. I further established that apart from Kamwanyi land measuring about 1.416 hectares and the UVRI Headquarters land measuring about 29.137 hectares, management was not certain of the size of the land in Arua and at Zika Forest. Lack of Land titles could result into encroachment, disputes and loss of public land. \uf0b7 The reported payables of UGX.202,811,084 relating to property tax that the Institute owes Entebbe Municipal Council have been outstanding since FY 2010/11. Under the circumstances, the entity runs a risk of litigation that could result in a financial loss in the form of penalties. \uf0b7 Contrary to PPDA Regulations, contract managers did not submit monthly reports to the Accounting Officer on the progress of contracts worth GBP.7,938.63; USD.33,473.07 and UGX.3,280,937,286. Failure to monitor the progress of contracts increases the risk of poor contract performance as gaps are not identified early for remedial action."], ["39.", "National Medical Stores. Opinion Unqualified", "\uf0b7 Out of the NTR estimate of UGX.56.38Bn, NMS realized only UGX.45.086Bn representing a performance of 80% of the target and a shortfall of UGX.11.265Bn. \uf0b7 According to the GOU approved budget, NMS was supposed to receive UGX 600.314Bn out of which UGX.589.056Bn was warrantied resulting in a shortfall of GoU funding of UGX.11.258Bn. Essential drugs could thus not be procured. \uf0b7 The value of Non-Viable Stock rose from UGX.5,161,429,000 (FY 2020/21) to UGX.13,418,720,000 composed of expired and unused drugs, gloves and other items resulting into increases the costs involved in destruction and denial of essential drugs to the population. \uf0b7 Management reported a provision for doubtful debts to the tune of UGX.25,891,381,000 composed of debts that appear irrecoverable but efforts to have MoFPED approve the write-off have not been successful. \uf0b7 Management presented the status of twelve (12) court cases for and against NMS as part of the contigent liabilities. However, three (3) of the court cases stretch to over 10 years (from 2008) without any ruling by the Courts of Law. \uf0b7 The ERP system (NMS+) which is used to undertake the roles of warehousing, finance, procurement, audit and fleet management was not integrated nor automatically sharing information with other government systems such as IFMS, Human Capital Management and e-Government procurement. This leads to duplications and inefficiencies."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 573, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["38.", "Uganda Virus Research Institute. Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.15.939Bn, UGX.15.536Bn was warranted resulting in a shortfall of UGX.0.403Bn (representing 2.53% of the approved budget). The activities that were affected by the budget cuts included travel abroad (UGX.0.156Bn), validation of pensioners (UGX.0.012Bn) and workshops (UGX.0.235Bn). \uf0b7 Out of the total warrants for the financial year of UGX.15.536 Bn, only UGX.15.323Bn was spent by the entity resulting in an unutilized warrant of UGX.0.213Bn (representing an absorption level of 98.6%). As a result, I noted that of the thirty-one (31) quantified activities worth UGX.14.51Bn assessed; twenty-nine (29) activities (representing 87%) were fully implemented and two (2) activities (representing 13%) were partially implemented. \uf0b7 The Institute did not have land titles for the four (4) pieces of Land under its use. I further established that apart from Kamwanyi land measuring about 1.416 hectares and the UVRI Headquarters land measuring about 29.137 hectares, management was not certain of the size of the land in Arua and at Zika Forest. Lack of Land titles could result into encroachment, disputes and loss of public land. \uf0b7 The reported payables of UGX.202,811,084 relating to property tax that the Institute owes Entebbe Municipal Council have been outstanding since FY 2010/11. Under the circumstances, the entity runs a risk of litigation that could result in a financial loss in the form of penalties. \uf0b7 Contrary to PPDA Regulations, contract managers did not submit monthly reports to the Accounting Officer on the progress of contracts worth GBP.7,938.63; USD.33,473.07 and UGX.3,280,937,286. Failure to monitor the progress of contracts increases the risk of poor contract performance as gaps are not identified early for remedial action."], ["39.", "National Medical Stores. Opinion Unqualified", "\uf0b7 Out of the NTR estimate of UGX.56.38Bn, NMS realized only UGX.45.086Bn representing a performance of 80% of the target and a shortfall of UGX.11.265Bn. \uf0b7 According to the GOU approved budget, NMS was supposed to receive UGX 600.314Bn out of which UGX.589.056Bn was warrantied resulting in a shortfall of GoU funding of UGX.11.258Bn. Essential drugs could thus not be procured. \uf0b7 The value of Non-Viable Stock rose from UGX.5,161,429,000 (FY 2020/21) to UGX.13,418,720,000 composed of expired and unused drugs, gloves and other items resulting into increases the costs involved in destruction and denial of essential drugs to the population. \uf0b7 Management reported a provision for doubtful debts to the tune of UGX.25,891,381,000 composed of debts that appear irrecoverable but efforts to have MoFPED approve the write-off have not been successful. \uf0b7 Management presented the status of twelve (12) court cases for and against NMS as part of the contigent liabilities. However, three (3) of the court cases stretch to over 10 years (from 2008) without any ruling by the Courts of Law. \uf0b7 The ERP system (NMS+) which is used to undertake the roles of warehousing, finance, procurement, audit and fleet management was not integrated nor automatically sharing information with other government systems such as IFMS, Human Capital Management and e-Government procurement. This leads to duplications and inefficiencies."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 573, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "556", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 573, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Three IT systems i.e. MACS, SAGE and NAVISION were not being used at the time of audit but had not yet been decommissioned. There is need for management to ensure data integrity and completeness during decommissioning.", null], ["40.", "Uganda Heart Institute. Opinion Unqualified", "\uf0b7 Out of the NTR estimate of UGX.6Bn, the Institute realized UGX.6.485Bn representing a performance of 108% of the target hence the need for the Institute to review its revenue targets. \uf0b7 Out of the total warrants for the financial year of UGX.29.216Bn, only UGX.28.873Bn was spent by the entity resulting in an unspent balance of UGX.0.343Bn (representing an absorption level of 98.8%). As a result, I noted that of the 37 quantified activities worth UGX.14.365Bn assessed; 18 activities (49%) were fully implemented, 18 activities (49%) were partially implemented while 1(one) activity remained unimplemented. \uf0b7 I observed that land measuring 4.0470 hectares owned by the entity in Naguru had been encroached upon. Encumbrances hinder management\u2019s ability to utilize the land and pose a risk of loss of land. \uf0b7 UGX.2,429,618,348 was assessed by URA as outstanding tax obligation (PAYE) arising from wrong deduction of taxes from professional allowances at 6% instead of 30% as per sec 19 (1) a of the Income Tax Act. Management has started implementing the tax rates but it has resulted into low morale with some professional employees leaving the Institute which may in the long run affect its ability to effectively deliver on its mandate. \uf0b7 I noted that UHI has a Hospital Management Information System (HMIS) for patient management and other ancillary services in the OPD, Theatre, Cath Lab, IPD, Lab and other ancillary services. Despite the fact that the system is meant to share information to aid the smooth running of the entity, the system operates in isolation of other systems such as IFMIS and Human Capital Management (HCM) system of Ministry of Public Service. This leads to duplications and inefficiencies \uf0b7 I observed that there were no factory trainings conducted for users and engineers (technicians) for some of the equipment procured by the Institute which makes the equipment susceptible to breakdown and prolonged down time. \uf0b7 I noted that some vital medical equipment was inadequate according to the bio-medical department analysis and recommendation, while others were due for replacement. This compromises the level of service to patients \uf0b7 Out of the 10 (ten) items selected as tracer Essential Medicines at the Institute, three (3) experienced stock-outs ranging from 40 to 45 days. In addition, the Institute had some expired medicine which had no designated holding area; and were kept together with medicines still under use. This poses a high risk to the patients."], ["41.", "Mulago Specialized Women & Neonatal Hospital. Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.25.88Bn, UGX.25.34Bn was warranted resulting in a shortfall of UGX.0.54Bn representing 2.1% of the approved budget. \uf0b7 Out of the total warrants for the financial year of UGX.25.34Bn, only UGX.24.96Bn was spent by the entity resulting in an unspent balance of UGX.0.38Bn representing an absorption level of 98.5%. As a result, of the six (6) quantified activities worth UGX.4.59Bn assessed; five (5) activities (representing 83%) were fully implemented and one (1) activity was partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 574, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Three IT systems i.e. MACS, SAGE and NAVISION were not being used at the time of audit but had not yet been decommissioned. There is need for management to ensure data integrity and completeness during decommissioning.", null], ["40.", "Uganda Heart Institute. Opinion Unqualified", "\uf0b7 Out of the NTR estimate of UGX.6Bn, the Institute realized UGX.6.485Bn representing a performance of 108% of the target hence the need for the Institute to review its revenue targets. \uf0b7 Out of the total warrants for the financial year of UGX.29.216Bn, only UGX.28.873Bn was spent by the entity resulting in an unspent balance of UGX.0.343Bn (representing an absorption level of 98.8%). As a result, I noted that of the 37 quantified activities worth UGX.14.365Bn assessed; 18 activities (49%) were fully implemented, 18 activities (49%) were partially implemented while 1(one) activity remained unimplemented. \uf0b7 I observed that land measuring 4.0470 hectares owned by the entity in Naguru had been encroached upon. Encumbrances hinder management\u2019s ability to utilize the land and pose a risk of loss of land. \uf0b7 UGX.2,429,618,348 was assessed by URA as outstanding tax obligation (PAYE) arising from wrong deduction of taxes from professional allowances at 6% instead of 30% as per sec 19 (1) a of the Income Tax Act. Management has started implementing the tax rates but it has resulted into low morale with some professional employees leaving the Institute which may in the long run affect its ability to effectively deliver on its mandate. \uf0b7 I noted that UHI has a Hospital Management Information System (HMIS) for patient management and other ancillary services in the OPD, Theatre, Cath Lab, IPD, Lab and other ancillary services. Despite the fact that the system is meant to share information to aid the smooth running of the entity, the system operates in isolation of other systems such as IFMIS and Human Capital Management (HCM) system of Ministry of Public Service. This leads to duplications and inefficiencies \uf0b7 I observed that there were no factory trainings conducted for users and engineers (technicians) for some of the equipment procured by the Institute which makes the equipment susceptible to breakdown and prolonged down time. \uf0b7 I noted that some vital medical equipment was inadequate according to the bio-medical department analysis and recommendation, while others were due for replacement. This compromises the level of service to patients \uf0b7 Out of the 10 (ten) items selected as tracer Essential Medicines at the Institute, three (3) experienced stock-outs ranging from 40 to 45 days. In addition, the Institute had some expired medicine which had no designated holding area; and were kept together with medicines still under use. This poses a high risk to the patients."], ["41.", "Mulago Specialized Women & Neonatal Hospital. Opinion Unqualified", "\uf0b7 Out of the approved budget of UGX.25.88Bn, UGX.25.34Bn was warranted resulting in a shortfall of UGX.0.54Bn representing 2.1% of the approved budget. \uf0b7 Out of the total warrants for the financial year of UGX.25.34Bn, only UGX.24.96Bn was spent by the entity resulting in an unspent balance of UGX.0.38Bn representing an absorption level of 98.5%. As a result, of the six (6) quantified activities worth UGX.4.59Bn assessed; five (5) activities (representing 83%) were fully implemented and one (1) activity was partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 574, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "557", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 574, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 UGX.785,971,835 that was deducted from staff salaries in respect of PAYE was not remitted to Uganda Revenue Law contrary to the Income Tax Act. \uf0b7 Out of the total receipts for pension for the financial year of UGX.11,059,648,812; UGX.11,009,275,358 was spent by the entity resulting in an unspent balance of UGX.50,373,454. Non-payment of pension leads to accumulation of arrears and affects the livelihood of the pensioners. \uf0b7 UGX.57,495,264 was deducted from staff salaries in respect of Local Service Tax (LST) but was not remitted to the respective local governments. \uf0b7 The Hospital had four (4) systems (HMIS, RX solution, IPPS and IFMS) which were not integrated or not automatically sharing information with other systems. \uf0b7 Seventy-one (71) IT equipment that had exceeded the recommended useful life and recommended for decommissioning by the board of survey had not been disposed of. \uf0b7 Splitting of procurements was observed during the procurement of oxygen analyser, paramagnetic analysis TCP/IT module, condensate drain system-900, non-return valves, cylinders, trolleys and head bars and medical gas plant contrary to Section 58 (d) of the Procurement and Disposal of Public Assets Act, 2003. I also observed that direct procurement was used without justification. \uf0b7 I observed that the fridges that store cold chain medicines are housed in a non-ventilated room thereby retaining the heat emitted from them which could damage the medicine and shorten the life span of the fridges.", null], ["42.", "Mulago National Referral Hospital. Opinion Qualified", "\uf0b7 Domestic arrears to the tune of UGX.1,384,692,974 paid during the year were recognized as part of the Statement of Financial Performance instead of the Statement of Appropriation Account contrary to the Financial Reporting Guide 2018. In addition, the amount was not disclosed in prior periods implying that they were not verified and reconciled with the balances on the database maintained by the Accountant General\u2019s Office. \uf0b7 Records for expenditure worth UGX.1,041,373,039 were missing on file at the time of audit. \uf0b7 Pension and Gratuity worth UGX.387,436,568 was not paid to fifteen (15) pensioners and retirees. \uf0b7 Out of the total warrants of UGX.74.580bn received during the financial year, the entity submitted invoices totalling UGX.72.183Bn resulting in un-utilized warrants of UGX.2.394Bn representing an absorption level of 96.8%. Recruitments of staff were thus not undertaken as funds were released late in May 2022. \uf0b7 I assessed the implementation of a sample of eight (8) outputs that had been fully quantified with a total of fourteen (14) activities worth UGX.50.683bn and noted that seven (7) outputs with thirteen (13) activities and expenditure worth UGX.45.883bn were fully implemented while One (1) output with one (1) activity worth 4.8bn was partially implemented. \uf0b7 Funds to the tune of UGX.1,177,688,181 were diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 575, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 UGX.785,971,835 that was deducted from staff salaries in respect of PAYE was not remitted to Uganda Revenue Law contrary to the Income Tax Act. \uf0b7 Out of the total receipts for pension for the financial year of UGX.11,059,648,812; UGX.11,009,275,358 was spent by the entity resulting in an unspent balance of UGX.50,373,454. Non-payment of pension leads to accumulation of arrears and affects the livelihood of the pensioners. \uf0b7 UGX.57,495,264 was deducted from staff salaries in respect of Local Service Tax (LST) but was not remitted to the respective local governments. \uf0b7 The Hospital had four (4) systems (HMIS, RX solution, IPPS and IFMS) which were not integrated or not automatically sharing information with other systems. \uf0b7 Seventy-one (71) IT equipment that had exceeded the recommended useful life and recommended for decommissioning by the board of survey had not been disposed of. \uf0b7 Splitting of procurements was observed during the procurement of oxygen analyser, paramagnetic analysis TCP/IT module, condensate drain system-900, non-return valves, cylinders, trolleys and head bars and medical gas plant contrary to Section 58 (d) of the Procurement and Disposal of Public Assets Act, 2003. I also observed that direct procurement was used without justification. \uf0b7 I observed that the fridges that store cold chain medicines are housed in a non-ventilated room thereby retaining the heat emitted from them which could damage the medicine and shorten the life span of the fridges.", null], ["42.", "Mulago National Referral Hospital. Opinion Qualified", "\uf0b7 Domestic arrears to the tune of UGX.1,384,692,974 paid during the year were recognized as part of the Statement of Financial Performance instead of the Statement of Appropriation Account contrary to the Financial Reporting Guide 2018. In addition, the amount was not disclosed in prior periods implying that they were not verified and reconciled with the balances on the database maintained by the Accountant General\u2019s Office. \uf0b7 Records for expenditure worth UGX.1,041,373,039 were missing on file at the time of audit. \uf0b7 Pension and Gratuity worth UGX.387,436,568 was not paid to fifteen (15) pensioners and retirees. \uf0b7 Out of the total warrants of UGX.74.580bn received during the financial year, the entity submitted invoices totalling UGX.72.183Bn resulting in un-utilized warrants of UGX.2.394Bn representing an absorption level of 96.8%. Recruitments of staff were thus not undertaken as funds were released late in May 2022. \uf0b7 I assessed the implementation of a sample of eight (8) outputs that had been fully quantified with a total of fourteen (14) activities worth UGX.50.683bn and noted that seven (7) outputs with thirteen (13) activities and expenditure worth UGX.45.883bn were fully implemented while One (1) output with one (1) activity worth 4.8bn was partially implemented. \uf0b7 Funds to the tune of UGX.1,177,688,181 were diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 575, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "558", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 575, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 The entity had 27 pieces of land measuring approximately 75 hectares at the reporting date. However, management did not avail documentation to confirm the size, date and cost of acquisition, ownership and the location of the land. Similarly, the Hospital did not have Land titles for 22 pieces of land whose size the hospital could not ascertain. \uf0b7 Six (6) pieces of land whose hectares and value could not be established due to management\u2019s inability to avail the information had encumbrances in the form of caveats, court injunctions and encroachment. Similarly, some entities on the land had obtained title deeds without the consent/approval of the Hospital. \uf0b7 For a sample of 463 key medical equipment in the Hospital, I noted that 46 were non-functional, 4 semi-functional and 413 are functional. \uf0b7 In 2019, the Ministry of Health installed RX Solution, an electronic pharmaceutical management system in the stores with the objective of automatically submitting data to the MoH PIP system for stock status reporting. However, although the RX solutions had been installed on the Hospital computers in the store it was not being used by the stores staff. \uf0b7 Hospital has six (6) systems which were not integrated and not automatically sharing information with other systems. As such, information sharing was purely manual despite being explicitly provided for in the respective system requirements. \uf0b7 Direct procurements worth UGX.571,826,881 were undertaken by the Hospital without justification while a total of UGX.777,307,880 procurements were irregularly undertaken during the year.", null], ["43.", "Allied Health Professionals Council (AHPC). Opinion Unqualified", "\uf0b7 Out of the availed funds of UGX.4,487,551,000 during the financial year, UGX.4,197,663,000 was spent resulting into an unspent balance of UGX.289,888,000 representing absorption level of 93.5%. \uf0b7 Out of twenty (20) activities worth UGX 0.514Bn assessed, six (6) outputs with six (6) activities and expenditure worth UGX.0.298Bn were fully implemented, five (5) outputs with five (5) activities worth UGX.0.216Bn were partially implemented while nine (9) outputs with nine (9) activities could not be assessed because they were not reported on in the annual performance report of the entity. \uf0b7 UGX.30,425,166 was irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Council reported land and building in the financial statements originally acquired at UGX.609,000,000. Whereas buildings were revalued to UGX.750,000,000 in 2022, the value of land remained at historical cost of UGX.370,881,000 implying that the land value disclosed in the financial statements was misstated. \uf0b7 Receivables of UGX.601,300,000 in respect of fees due from registered and licensed clinics & Laboratories Private Practice have been outstanding for more than one financial year. \uf0b7 AHPC has two donated IT systems whose cost could not be ascertained and had no clearance from NITA-U. The two systems were also not interfaced."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 576, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 The entity had 27 pieces of land measuring approximately 75 hectares at the reporting date. However, management did not avail documentation to confirm the size, date and cost of acquisition, ownership and the location of the land. Similarly, the Hospital did not have Land titles for 22 pieces of land whose size the hospital could not ascertain. \uf0b7 Six (6) pieces of land whose hectares and value could not be established due to management\u2019s inability to avail the information had encumbrances in the form of caveats, court injunctions and encroachment. Similarly, some entities on the land had obtained title deeds without the consent/approval of the Hospital. \uf0b7 For a sample of 463 key medical equipment in the Hospital, I noted that 46 were non-functional, 4 semi-functional and 413 are functional. \uf0b7 In 2019, the Ministry of Health installed RX Solution, an electronic pharmaceutical management system in the stores with the objective of automatically submitting data to the MoH PIP system for stock status reporting. However, although the RX solutions had been installed on the Hospital computers in the store it was not being used by the stores staff. \uf0b7 Hospital has six (6) systems which were not integrated and not automatically sharing information with other systems. As such, information sharing was purely manual despite being explicitly provided for in the respective system requirements. \uf0b7 Direct procurements worth UGX.571,826,881 were undertaken by the Hospital without justification while a total of UGX.777,307,880 procurements were irregularly undertaken during the year.", null], ["43.", "Allied Health Professionals Council (AHPC). Opinion Unqualified", "\uf0b7 Out of the availed funds of UGX.4,487,551,000 during the financial year, UGX.4,197,663,000 was spent resulting into an unspent balance of UGX.289,888,000 representing absorption level of 93.5%. \uf0b7 Out of twenty (20) activities worth UGX 0.514Bn assessed, six (6) outputs with six (6) activities and expenditure worth UGX.0.298Bn were fully implemented, five (5) outputs with five (5) activities worth UGX.0.216Bn were partially implemented while nine (9) outputs with nine (9) activities could not be assessed because they were not reported on in the annual performance report of the entity. \uf0b7 UGX.30,425,166 was irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Council reported land and building in the financial statements originally acquired at UGX.609,000,000. Whereas buildings were revalued to UGX.750,000,000 in 2022, the value of land remained at historical cost of UGX.370,881,000 implying that the land value disclosed in the financial statements was misstated. \uf0b7 Receivables of UGX.601,300,000 in respect of fees due from registered and licensed clinics & Laboratories Private Practice have been outstanding for more than one financial year. \uf0b7 AHPC has two donated IT systems whose cost could not be ascertained and had no clearance from NITA-U. The two systems were also not interfaced."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 576, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "559", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 576, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["44.", "Health Service Commission. 2021/22 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year UGX.8.088Bn, the Commission spent UGX.7.744Bn resulting in unutilized warrants of UGX.0.343Bn (representing an absorption level of 95.75%). As a result, I noted that out of the 19 quantified activities worth UGX.7.309Bn assessed; 7 activities representing 37% were fully implemented while 12 activities representing 63% were partially implemented. \uf0b7 On 31st March 2015, Butabika Hospital Management Board permitted the Commission together with four (4) other government entities to utilise three acres of Butabika Hospital land on a lease to construct office premises. However, by close of the year under review, no action had been taken by the Commission despite its current substantial annual rent expenses of UGX.680,000,000. \uf0b7 I noted that although the Board of Survey recommended twenty-seven (27) IT equipment valued at UGX.63,300,000 for decommissioning in the financial year 2021/22, no disposals had been made. \uf0b7 Out of 79 positions only 52 are filled leaving 27 positions vacant."], ["45.", "Uganda AIDS Commission. Opinion Unqualified", "\uf0b7 According to the revised approved budget, the entity was supposed to receive UGX.14.736Bn however UGX.14.551BN was warranted resulting into a revenue shortfall of UGX. 0.185Bn. \uf0b7 The Commission received off-budget financing to a tune of UGX. 939,268,646 which was not declared to Treasury and therefore not appropriated by Parliament \uf0b7 Although UAC did not budget to collect NTR during the year under review UGX.40,180,000 was collected as NTR. \uf0b7 I reviewed the implementation of nine (9) outputs that were fully quantified with a total of forty-four (44) activities worth UGX.14.55Bn and noted that the reported performance at activity level was not aligned with the planned performance. As a result, it was difficult to assess the level of implementation of the planned out puts. \uf0b7 UGX.13,347,458 was irregularly diverted from workshops and seminars code and spent on staff lunch without seeking and obtaining the necessary approvals. \uf0b7 The entity had reported payables of UGX.76,162,182 which have been accumulating since July 2005."], ["46.", "Ministry of Health. Opinion Unqualified", "\uf0b7 Out of the UGX.243.62Bn total funds available for spending, only UGX.33.14 (13%) was spent by the Corporation leaving a balance of UGX.210.48Bn representing 87% under absorption. The low absorption was attributed to the supplementary funding that was approved during the financial year and only availed towards year-end. Delayed receipt and utilization resulted into delays in service delivery. \uf0b7 I noted that there is slow progress on the takeover of Government interests as listed in Schedule 2 of the UDC Act 2016, which identified seven Government undertakings that were to be taken over. I noted that only two companies (i.e. Phoenix Logistics and Tri-Star Apparels Ltd) had been transferred to UDC. The remaining five, namely; Amber House Limited, Embassy House, Development House, Munyonyo Commonwealth Resort and Nile Hotel International Limited were still outstanding. Delays undermine the implementation of the UDC Act 2016 and undermine the public policy of streamlining the management of these corporations \uf0b7 The Corporation has been holding 2 pieces of land measuring approximately 6.932 hectares without land titles for a long time without justification, exposing the corporation to the risk of loss of land thru land grabbing and encroachment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 577, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["44.", "Health Service Commission. 2021/22 Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year UGX.8.088Bn, the Commission spent UGX.7.744Bn resulting in unutilized warrants of UGX.0.343Bn (representing an absorption level of 95.75%). As a result, I noted that out of the 19 quantified activities worth UGX.7.309Bn assessed; 7 activities representing 37% were fully implemented while 12 activities representing 63% were partially implemented. \uf0b7 On 31st March 2015, Butabika Hospital Management Board permitted the Commission together with four (4) other government entities to utilise three acres of Butabika Hospital land on a lease to construct office premises. However, by close of the year under review, no action had been taken by the Commission despite its current substantial annual rent expenses of UGX.680,000,000. \uf0b7 I noted that although the Board of Survey recommended twenty-seven (27) IT equipment valued at UGX.63,300,000 for decommissioning in the financial year 2021/22, no disposals had been made. \uf0b7 Out of 79 positions only 52 are filled leaving 27 positions vacant."], ["45.", "Uganda AIDS Commission. Opinion Unqualified", "\uf0b7 According to the revised approved budget, the entity was supposed to receive UGX.14.736Bn however UGX.14.551BN was warranted resulting into a revenue shortfall of UGX. 0.185Bn. \uf0b7 The Commission received off-budget financing to a tune of UGX. 939,268,646 which was not declared to Treasury and therefore not appropriated by Parliament \uf0b7 Although UAC did not budget to collect NTR during the year under review UGX.40,180,000 was collected as NTR. \uf0b7 I reviewed the implementation of nine (9) outputs that were fully quantified with a total of forty-four (44) activities worth UGX.14.55Bn and noted that the reported performance at activity level was not aligned with the planned performance. As a result, it was difficult to assess the level of implementation of the planned out puts. \uf0b7 UGX.13,347,458 was irregularly diverted from workshops and seminars code and spent on staff lunch without seeking and obtaining the necessary approvals. \uf0b7 The entity had reported payables of UGX.76,162,182 which have been accumulating since July 2005."], ["46.", "Ministry of Health. Opinion Unqualified", "\uf0b7 Out of the UGX.243.62Bn total funds available for spending, only UGX.33.14 (13%) was spent by the Corporation leaving a balance of UGX.210.48Bn representing 87% under absorption. The low absorption was attributed to the supplementary funding that was approved during the financial year and only availed towards year-end. Delayed receipt and utilization resulted into delays in service delivery. \uf0b7 I noted that there is slow progress on the takeover of Government interests as listed in Schedule 2 of the UDC Act 2016, which identified seven Government undertakings that were to be taken over. I noted that only two companies (i.e. Phoenix Logistics and Tri-Star Apparels Ltd) had been transferred to UDC. The remaining five, namely; Amber House Limited, Embassy House, Development House, Munyonyo Commonwealth Resort and Nile Hotel International Limited were still outstanding. Delays undermine the implementation of the UDC Act 2016 and undermine the public policy of streamlining the management of these corporations \uf0b7 The Corporation has been holding 2 pieces of land measuring approximately 6.932 hectares without land titles for a long time without justification, exposing the corporation to the risk of loss of land thru land grabbing and encroachment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 577, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "560", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 577, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}, {"content": [["", "\uf0b7 Uganda Development Corporation (UDC) entered into a number of contracts worth UGX.2.7Bn with various suppliers without conducting market price assessments. This was contrary to the procurement law and exposed the entity to a risk of obtaining services at uncompetitive prices. \uf0b7 Out of the 70 established posts in the UDC structure, only 49 are filled (70% staffing level) and 21 positions were vacant representing 30%. I further noted that among the vacant positions were significant/priority positions such as the Director of Internal Audit, Manager Investment (mining and manufacturing), and Manager Investments Appraisal among others. Inadequate staffing levels affect the level and quality of service delivery by the Corporation and may compromise the principle of segregation of duties.", null], ["", "LEGISLATURE", ""], ["1.", "Parliamentary Pension Scheme. Opinion Unqualified", "\uf0b7 I noted that the bank reconciliations from June 2021 to September 2021 were not correctly done. There were un-reconciling differences between the cashbook and the bank statement balances. In addition to this, the bank reconciliations provided for my review lacked evidence of review and approval by senior management. \uf0b7 I noted that the project field staff allowances were not charged PAYE tax. Non-compliance with Income Tax Act may precipitate tax penalties from Uganda Revenue Authority, leading to financial loss for the project. \uf0b7 I noted quarterly reports were not submitted to CDC on time. Late submission of reports may delay reporting, monitoring and evaluation of the project by the development partners."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 578, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Uganda Development Corporation (UDC) entered into a number of contracts worth UGX.2.7Bn with various suppliers without conducting market price assessments. This was contrary to the procurement law and exposed the entity to a risk of obtaining services at uncompetitive prices. \uf0b7 Out of the 70 established posts in the UDC structure, only 49 are filled (70% staffing level) and 21 positions were vacant representing 30%. I further noted that among the vacant positions were significant/priority positions such as the Director of Internal Audit, Manager Investment (mining and manufacturing), and Manager Investments Appraisal among others. Inadequate staffing levels affect the level and quality of service delivery by the Corporation and may compromise the principle of segregation of duties.", null], ["", "LEGISLATURE", ""], ["1.", "Parliamentary Pension Scheme. Opinion Unqualified", "\uf0b7 I noted that the bank reconciliations from June 2021 to September 2021 were not correctly done. There were un-reconciling differences between the cashbook and the bank statement balances. In addition to this, the bank reconciliations provided for my review lacked evidence of review and approval by senior management. \uf0b7 I noted that the project field staff allowances were not charged PAYE tax. Non-compliance with Income Tax Act may precipitate tax penalties from Uganda Revenue Authority, leading to financial loss for the project. \uf0b7 I noted quarterly reports were not submitted to CDC on time. Late submission of reports may delay reporting, monitoring and evaluation of the project by the development partners."], ["**2.**", "Parliamentary Commission. Opinion Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.822.278Bn, only UGX.818.533Bn was spent by the entity resulting in an unspent balance of UGX.3.744Bn representing an absorption level of 99.5%. As a result, I noted that out of 27 quantified activities worth UGX.703.275Bn assessed; 21 activities representing 77.7%, were fully implemented, and six activities representing 22.3%, were partially implemented. \uf0b7 I noted that completed physical works for the New Parliamentary Chambers stood at 53%, which is only an increase of 20% from the previous year at 33%. In addition, the contractor stated that works could not be completed by the end of the contract, i.e. May 2023. \uf0b7 A review of ICT activities implemented revealed the following; non-optimal utilization of IT system, absence of IT risk management framework/policy and use of an old IT staff structure. \uf0b7 I noted that the Commission did not maintain an updated asset register as required and had not implemented the disposal/divestment plans and recommendation of the Board of survey reports for the last four (4) financial years."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 578, "document_name": "Annual Consolidated OAG audit reports 2022", "columns": ["", "\uf0b7 Out of the total receipts for the financial year of UGX. 9,728,867,272, UGX. 9,460,702,687 (97%) was spent by the entity resulting in an unspent balance of UGX.268,164,585 (3%). \uf0b7 The Hospital experienced drug stock outs for several essential medicines. \uf0b7 The Hospital experienced expiry of several essential medicines. \uf0b7 The hospital did not have a designated storage area for expired drugs. \uf0b7 Out of the Hospital\u2019s approved staff list of 289, only 194 (67%) were filled. \uf0b7 The hospital did not maintain a detailed risk register.", "None"], "type": "table"}}, {"content": "561", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs, COMMISSIONS, STATUTORY CORPORATIONS AND STATE ENTERPRISES AND PROJECTS", "page": 372, "level": 2}}, {"headings_1": {"content": "ANNEXURES", "page": 372, "level": 3}}], "page": 578, "document_name": "Annual Consolidated OAG audit reports 2022", "type": "paragraph"}}], "table_of_contents": [{"content": ["LIST OF TABLES - X", "LIST OF ACRONYMS - XIII", "GLOSSARY OF TERMS - XV", "FOREWORD BY THE AUDITOR GENERAL - XVI", "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT - 1", " 1.0 INTRODUCTION AND PURPOSE - 1", "GENERAL INTRODUCTION 1 1.1", " 1.2 PURPOSE - 1", "SUMMARY OF AUDIT RESULTS 2 1.3", " 1.3.1 GENERAL PERFORMANCE - 2", " 1.3.2 SUMMARY OF OPINIONS - 3", "PART 2: REPORTS ON CONSOLIDATED FINANCIAL STATEMENTS", "2.0 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE", "GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2022 - 5", "BASIS OF OPINION - 5", "KEY AUDIT MATTER - 5", " 2.1 IMPLEMENTATION OF THE APPROVED BUDGET - 5", "EMPHASIS OF MATTER - 8", " 2.2 UNSPENT BALANCES FROM THE PRIOR YEAR - 9", " 2.3 GOVERNMENT LOANS (BORROWINGS) \u2013 UGX.77.97TN - 9", "PAYABLES \u2013 UGX.7.545TN 9 2.4", "PENSION LIABILITIES - UGX.442.99BN 10 2.5", " 2.6 CLASSIFIED EXPENDITURE \u2013 UGX.780BN - 10", "OTHER MATTER - 10", " 2.7 PUBLIC DEBT - 10", " 2.7.1 PORTFOLIO ANALYSIS - 10", " 2.7.2 ANALYSIS OF EXTERNAL DEBT - 12", " 2.7.3 MOVEMENT OF DOMESTIC DEBT STOCK - 13", " 2.7.4 THE COST TO THE GOVERNMENT FOR USING PRIVATE PLACEMENTS - UGX.1.2TN - 15", " 2.7.5 HIGH COST OF BOND SWITCHES TO GOVERNMENT - 15", " 2.7.6 DEBT TO GDP RATIO - 17", " 2.7.7 INTEREST TO TOTAL REVENUE RATIO - 18", " 2.7.8 USE OF NON-CONCESSIONAL LOANS FOR BUDGET SUPPORT \u2013 UGX.4.5TN - 18", " 2.7.9 CONTINUED HIGH COMMITMENT FEES - 19", " 2.8 CANCELLATION OF THE LOAN FOR CONSTRUCTION OF MUZIZI HYDROPOWER PLANT - 20", " 2.9 REVIEW OF JINJA EXPRESS HIGHWAY PROJECT - 21"], "page": 3}, {"content": ["2.10 COMMERCIAL CONTRACT FOR THE REFURBISHMENT OF THE METER GAUGE RAILWAY LINE KAMPALA", "- MALABA (250KM) - 21", "2.11 CONCESSIONAL LOAN AGREEMENT TO FINANCE CAPACITY BUILDING FOR THE RAILWAYS SYSTEM", "IN UGANDA - 22", "2.12 FINANCING AGREEMENT FOR SUPPLY OF SOLAR PUMPING SYSTEMS IN THE MINISTRY OF WATER", "AND ENVIRONMENT (EURO.95.8MN EQUIVALENT TO UGX.381BN) - 23", " 2.13 REHABILITATION OF THE TORORO-GULU RAILWAY LINE - 24", " 2.14 PLANNING FOR CAPITALISATION OF INVESTMENTS IN FINANCIAL INSTITUTIONS - 26", "OTHER INFORMATION - 26", "MANAGEMENT RESPONSIBILITIES FOR THE FINANCIAL STATEMENTS - 27", "AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS - 27", "OTHER REPORTING RESPONSIBILITIES - 28", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 29", " 2.15 MANAGEMENT OF INFORMATION TECHNOLOGY (IT) INVESTMENTS IN GOVERNMENT - 29", " 2.16 MANAGEMENT OF PUBLIC LAND - 32", " 2.16.1 Strategic Planning for Land Acquisition and Compensations - 32", " 2.16.2 Budgeting, Funding, and Absorption of Funds, for Land Acquisition - 33", " 2.16.3 Compliance of Land Acquisition With The Relevant Laws - 33", " 2.16.4 Involvement of Uganda Land Commission - 34", " 2.16.5 Valuation by the Chief Government Valuer - 34", " 2.16.6 Registration and Titling of Land - 34", " 2.16.7 Failure to Transfer Land into the Custody of ULC - 34", " 2.16.8 Recording and Reporting of Government Land - 35", " 2.16.9 Utilization of Government Land for Delivery of Service - 35", " 2.16.10 Lease of Public Land - 35", " 2.16.11 Allocation of Land By District Land Boards (DLB) - 36", " 2.16.12 Management of Land Outside Uganda - 36", "3.0 REPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA", "CONSOLIDATED FINANCIAL STATEMENTS OF THE LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH", "JUNE 2022 - 37", "BASIS FOR OPINION - 37", "KEY AUDIT MATTERS - 37", " 3.1 PAYROLL MANAGEMENT IN LOCAL GOVERNMENTS - 37", " 3.2 LAND MANAGEMENT IN LOCAL GOVERNMENT - 50", "EMPHASIS OF MATTER - 55", "3.3 INCONSISTENCIES THE IN THE BASIS OF ACCOUNTING IN FINANCIAL REPORTING GUIDE AND", "TREASURY INSTRUCTIONS - 56", " 3.4 CONSOLIDATION OF LOCAL AUTHORITIES WITH DIFFERENT ACCOUNTING BASES - 56"], "page": 4}, {"content": [" 3.5 MANAGEMENT OF YLP AND UWEP IN LOCAL GOVERNMENTS - 57", "OTHER MATTER - 58", " 3.6 IMPLEMENTATION OF THE APPROVED BUDGET - 58", " 3.6.1 Approval of Budgets by Parliament Without Corresponding Strategic Plans - 58", " 3.6.2 Revenue Performance - 59", " 3.6.3 Unutilised Funds - 61", " 3.6.4 Off-Budgetet Financing/Receipts - 61", " 3.6.5 Excess Release of Wage Funds to LGS - 62", " 3.6.6 Transfer of Funds to LLGS by LGS To Avoid Sweep Backs - 63", " 3.6.7 Misclassification Of Expenditure - 64", " 3.7 FUNDS NOT ACCOUNTED FOR - 64", " 3.8 EX-GRATIA PAYMENTS - 65", " 3.9 DISBURSEMENT OF FUNDS TO OPM - 65", " 3.10 IMPLEMENTATION OF SELECTED SERVICE DELIVERY ACTIVITIES - 66", " 3.11 PARISH DEVELOPMENT MODEL - 66", " 3.11.1 Guidance on the Utilisation of the PDM Funds - 67", "DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (DRDIP) 70 3.12", " 3.12.1 Funding and Absorption - 70", " 3.12.2 Delayed Implementation of Subprojects for the FY 2021/22 - 71", " 3.12.3 Lack of Environment And Social Management Plans - 72", " 3.12.4 Inspections of Service Delivery Activities Fys 2019/20 And 2020/21 - 73", " 3.12.5 Idle Funds on Completed Subproject Accounts - 74", " 3.12.6 Funding of Non-Existent Subprojects - 74", " 3.12.7 Procurement Irregularities - 75", " 3.13 IMPLEMENTATION OF MICRO SCALE IRRIGATION PROGRAMME - 75", " 3.13.1 Budget Allocation Of Programme Expenditure By Category - 76", " 3.13.2 Slow Program Implementation - 76", " 3.13.3 Inspections Of Service Delivery - 77", " 3.14 SUPPORT TO ORGANISED GROUPS FOR IMPROVEMENT OF PEOPLE\u2019S LIVELIHOOD - 78", " 3.15 OPERATIONALIZATION OF NEW CITIES - 81", " 3.15.1 Un Utilised Funds - 81", " 3.15.2 Revenue Sharing - 82", " 3.15.3 Delayed Implementation Of The Approved City Structure - 82", " 3.15.4 Transfer of Assets and Liabilities - 83", " 3.15.5 Implementation Challenges - 84", "IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) 85 3.16", " 3.16.1 Failure To Absorb Project Funds - 85", " 3.16.2 Delayed Progress Of Works/Constructions - 85"], "page": 5}, {"content": [" 3.16.3 Payments To UPDF Engineers Brigade For Construction Works - 86", "3.16.4 Uganda Support To Municipal Infrastructure Development Program (USMID-AF) \u2013 REFUGEE Hosting", "Districts - 87", "3.17 UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT IN CITIES AND MUNICIPAL", "COUNCILS - 89", " 3.17.1 Funding And Absorption Of Funds - 90", " 3.17.2 Unreleased Previous Year Committed Funds - 90", " 3.18 MANAGEMENT OF ROYALTIES - 91", " 3.18.1 LAck of Data Regarding the Volume And Value Of Minerals Mined - 91", " 3.18.2 Lack of a Memorandum of Understanding (MOU) between District And MEMD - 91", " 3.18.3 Failure By Mining Companies to Submit Monthly Returns To MEMD - 92", " 3.18.4 Non-Verification Of Monthly Returns By MEMD - 92", " 3.18.5 Non-Participation of the CAO in Licencing And Lease Approval Process - 93", "LUWERO-RWENZORI DEVELOPMENT PROGRAM (LRDP) 93 3.19", " 3.19.1 Allocation of Funds Among Program Activities - 94", " 3.19.2 Funding And Absorption - 94", " 3.19.3 Implementation of LRDP Activities - 95", " 3.19.4 Transfer To LLGS - 96", " 3.20 IMPLEMENTATION OF UGANDA ROAD FUND (URF) - 96", " 3.20.1 Funding - 96", " 3.20.2 Status Of Implementation Of Road Activities - 96", "OTHER INFORMATION - 97", "RESPONSIBILITIES OF MANAGEMENT FOR THE CONSOLIDATED FINANCIAL STATEMENTS - 98", "AUDITOR\u2019S RESPONSIBILITIES FOR THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS - 98", "OTHER REPORTING RESPONSIBILITIES - 99", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 99", "Transfer Of Accounting Officers In Local Governments 100 3.21", " 3.22 Risk Management In Lgs - 100", "4.0 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED SUMMARY STATEMENT OF FINANCIAL", "PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH", "JUNE 2022 - 102", "4.1 REVIEW OF THE CONSOLIDATED SUMMARY STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC", "CORPORATIONS AND STATE ENTERPRISES - 102", " 4.2 REVIEW OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES - 105", " 4.3 OVERALL CONCLUSION/RECOMMENDATION - 117", "PART 3: SECTORAL AND LOCAL GOVERNMENTS CROSS-CUTTING FINDINGS - 118", "A SECTORAL KEY FINDINGS - 118", " 1.0 PUBLIC SECTOR MANAGEMENT - 118"], "page": 6}, {"content": ["1.1 Delayed Realignment Of The Comprehensive National Development Framework (CNDPF) to the Program", "Planning Approach - 118", " 1.2 Progress Towards Full Implementation Of The Programme Development Approach - 118", " 1.3 Operation Of Unlicensed And Unregistered Schools In Kampala - 118", " 1.4 Functionality Of District Service Commissions - 119", " 1.5 Review Of The Operations Of The Kampala District Land Board - 119", " 2.0 PUBLIC ADMINISTRATION - 120", "A) Review Of Operations Of Missions - 120", "B) Failure To Organise Women Councils/ Committees Elections - 120", " 3.0 AGRICULTURE SECTOR - 121", "A) Status Of The Sugarcane Production Project In Northern Uganda - 121", "B) Performance Of Agricultural Extension Services - 121", " 4.0 JUSTICE LAW AND ORDER SECTOR - 122", "A) Review Of The Performance Of The Police Canine Unit - 122", "B) Operations Of The Forensic Laboratory - 122", "C) Lack Of A Laboratory Information Management System For The Forensic Unit - 123", "D) Assessment Of Road Map For Mass Registration And Renewal Of National IDS - 123", "E) Court Award And Compensation - 123", "F) Underfunding Of Liabilities Arising From Court Awards And Compensations - 124", "G) Delayed Settlement Of Court Awards As At The 30th Of June 2022 - 124", " 5.0 INFORMATION COMMUNICATION TECHNOLOGY SECTOR - 125", "A) Registration And Certification Of It Professionals And It Institutions Without Enabling Regulation - 125", "B) Failure To Charge 2% Gross Annual Revenue For Registered Television Stations And Fm Radio Stations", " - 125", "C) Operations Of Smiles Telecommunications Limited - 126", "D) Lack Of A Policy On Confiscated Equipment - 127", "E) Delayed Completion Of The National E-Commerce Platform - 127", "F) Sharing Of Funds For Information And Communication Technology Development - 128", "G) Low Reduction In The Cost Of Internet - 128", "H) Weaknesses In Certifying ICT Service Providers - 129", "I) Refund To World Bank Of Ineligible EGP Funds - USD.249,500 - 129", " 6.0 ACCOUNTABILITY SECTOR - 130", "A) Un-Funded Approved Consolidated Budget - 130", "B) Public Debt Portfolio Analysis - 131", "C) Movement Of Domestic Debt Stock - 131", "D) Assessment Of Debt Sustainability - 132", "E) Underperformance In Revenue Collection - 133", "F) Pending Tax Appeals - 134"], "page": 7}, {"content": ["G) INADEQUACIES IN HANDLING PRECIOUS MINERALS BY URA - 134", "H) WEAKNESSES IN THE MANAGEMENT OF DIGITAL STAMPS - 135", "I) Cancellation Of Loan For Construction Of Muzizi Hydropower Plant - 135", "J) Rehabilitation Of The Tororo-Gulu Railway Line - 136", "K) Failure To Honour GOU Co-Financing Obligation Leading To Termination - 137", "L) Conflict Of PFMA And Financial Institutions Act - 137", " 7.0 ENERGY SECTOR - 138", "A) Rampant Vandalism Of The Electricity Infrastructure - 138", "B) Operation And Maintenance Of Isimba Hydro Power Plant (HPP) - 138", " 8.0 GENDER AND SOCIAL DEVELOPMENT SECTOR - 139", "A) Inadequate Measures To Curb The Increasing Number Of Street Children - 139", " 9.0 LAND SECTOR - 140", "A) Management Of Public Land - 140", "B) Under Utilization Of Funds By USMID \u2013 AF Project - 142", " 10.0 EDUCATION SECTOR - 143", "A) Delayed Finalisation Of Education Policies And Other Frameworks - 143", "B) Delayed Review of the Education Curricula for the Different Education Institutions - 144", "C) Sports Management And Administration By The National Council Of Sports (NCS) - 145", " 11.0 WORKS SECTOR - 146", "A) Loss On Compensation For Stolen Materials From Steel Companies- UGX.12.757BN - 146", "B) Loss Of Abandoned Dismantled Railway Materials-Eur.3,083,846.54 And Unrecovered Advance Payment", "Of Euro 8,854,839.68 - 146", "C) Loss Of Potential Revenue From A Concession Agreement For Pamba Ferry - 147", "D) Delayed Completion Of The Consultancy for the Unit Cost Study for Road Construction And Maintenance", "in Uganda - 147", "E) Maintenance Of District and Zonal Road Equipment - 148", "F) Grounded Aircraft at the East African Civil Aviation Academy - 148", "G) Accumulation of Liabilities - UGX.760.4Bn - 148", " 12.0 HEALTH SECTOR - 149", "A) Management Of Essential Medicines And Health Supplies In Health Facilities - 149", "B) Understaffing In Health Facilities - 150", "C) Utilization And Maintenance Of Medical Equipment - 150", "D) Unresolved Contingent Liabilities - 151", " 13.0 TRADE SECTOR - 151", "A) Payments Outside The Work Plan - 151", "B) Payments To Cooperatives through Third Parties - Law Firms - 152", "C) Under Absorption Of Funds In Uganda Development Corporation (UDC) - 153", "D) Failure To Seek Approval for Unspent Balances - 154"], "page": 8}, {"content": ["E) Failure to Enforce Collection Of NTR as Required by the Act - 154", " 14.0 TOURISM SECTOR - 155", "A) Lack Of A Comprehensive Plan For The Management Of The Invasive Species - 155", "B) Ongoing Cases Of Claims In Gazetted Areas - 155", "15 CROSS CUTTING ISSUES IN SCHOOLS - 156", "B CROSS CUTTING ISSUES IN LLGS - 157", "PART 4: INFORMATION SYSTEMS, ENGINEERING, VALUE FOR MONEY AND SPECIAL AUDITS - 159", " 4.1 , KEY HIGHLIGHTS FROM THE ENGINEERING AUDITS - 159", "4.1.1 Audit Of Grid Extension Projects Implemented By The Rural Electrification Agency Currently Under The", "Ministry Of Energy And Mineral Development For The Period 2009 \u2013 2017 - 159", " 4.2 REDACTED INFORMATION SYSTEMS AUDIT REPORTS - 168", " 4.3 HIGHLIGHTS OF VALUE FOR MONEY AUDIT RESULTS - 191", "4.3.1 Government of Uganda\u2019s Efforts to Eliminate Intimate Partner Violence Against Women In Line With", "The Nationally Agreed Target Linked to SDG 5.2 - 191", "4.3.2 Audit on the Management Of Emergency Medical Services (EMS) in Uganda by Ministry Of Health (MOH)", " - 193", " 4.3.3 Implementation of Small-Mini-Independent Power Producers Under The Getfit Scheme In Uganda - 196", "4.3.4 Promotion of Safe and Sustainable Management of Electronic Waste in Uganda by the Ministry of", "Information and Communication Technology And National Guidance - 199", "4.3.5 Effectiveness Of Mechanisms Established For Management Of Road Equipment By The Ministry Of Works", "And Transport - 201", "4.3.6 A Value For Money Audit Report on the Regulation And Promotion Of Safe And Reliable Public Road", "Transport System by the Ministry of Works And Transport - 203", "4.3.7 Value For Money Audit Of Grid Extension Projects Implemented by the Rural Electrification Agency", "Currently under the Ministry Of Energy And Mineral Development for the Period 2009 \u2013 2017 - 206", "4.3.8 A Value For Money Audit Report on Management Of Senior Citizens Grant by the Expanding Social", "Protection Programme under the Ministry of Gender, Labour and Social Development - 209", "4.3.9 A Value For Money Audit Draft Report On The Management Of Electricity Connections Under Rural", "Electrification Programme (MEMD) - 212", " 4.3.10 Value for Money Audit On Preparedness By OPM to respond to Disasters - 215", " 4.3.11 Value For Money Audit On Management Of Revenue By KCCA - 216", " 4.3.12 Value For Money Audit On Implementation Of Development Plans by MDAs And LGS - 216", "4.3.13 Value For Money Audit On Production Of Agricultural Statistics By Ministry Of Agriculture Animal Industry", "And Fisheries (MAAIF) - 218", "4.3.14 Follow Up Report on the Status of Implementation Of Audit Recommendations on the Value For Money", "Audit On The Regulation Of Labour Externalization by the Ministry Of Gender Labour And Social", "Development - 221"], "page": 9}, {"content": ["LIST OF TABLES", "Table 1: Summary of Performance - 2", "Table 2: Summary of Current Year Opinions - 3", "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last three years - 3", "Table 4: Showing findings from the review of Budget Performance - 6", "Table 5: Showing Public Debt for the last 5 Years - 10", "Table 6: Showing growth in external debt - 12", "Table 7: Showing domestic debt stock for the past four years - 13", "Table 8: Showing trends in net domestic financing - 14", "Table 9: Debt acquired on a non-calendar auction/ private placement - 15", "Table 10: Bond Switches UGX 0.9Bn - 16", "Table 11: Showing interest to total revenue ratio - 18", "Table 12: Showing non-concessional loans for budget support - 19", "Table 13: Showing commitment fees - 19", "Table 14: Showing cancelled loans - 20", "Table 15: Showing commission fees paid - 21", "Table 16: Showing approvals by NEC - 22", "Table 17: Details of Certificates paid and unpaid obligations by GOU (amounts in Euros) - 25", "Table 18: Capitalization requirements - 26", "Table 19: Showing budget allocations for IT Systems and Equipment - 29", "Table 20: Showing findings from the review of Implementation of IT Activities - 29", "Table 21: Payroll Management findings - 38", "Table 22: Land Management audit finding in Local Governments - 50", "Table 23: Management of YLP and UWEP in Local Governments - 57", "Table 24: Local Government revenue performance - 59", "Table 25: Unutilised funds in Local Governments - 61", "Table 26: Reasons founder-absorptionon of funds in Local Governments - 61", "Table 27: Local Governmenoff-budgetet financing - 62", "Table 28: Excess release of wage funds to Local Governments - 63", "Table 29: Misclassification of expenditure in Local Governments - 64", "Table 30: Disbursement of funds to OPM - 65", "Table 31: Funding and absorption of 7.2Development Response to Displacement Impacts Project", " - 71", "Table 32: Funding of non-existent subprojects - 74", "Table 33: Budget allocation of programme expenditure by category - 76", "Table 34: Slow Program implementation - 76", "Table 35: status of beneficiary databases - 80"], "page": 11}, {"content": ["Table 36: Non-disclosure of liabilities - 84", "Table 37: Funding and absorption of USMID-AF - 87", "Table 38: Funding and absorption of USMID - 90", "Table 39: unreleased previous year committed funds - 91", "Table 40: allocation of funds among program activities - 94", "Table 41: Allocation of investment thresholds - 94", "Table 42: Funding and absorption - 95", "Table 43: Transfer to LLGs - 96", "Table 44: Status of implementation of road activities - 97", "Table 45: Entities not consolidated - 102", "Table 46: Entitiesthath did not submit summary statements - 103", "Table 47: Inconsistencies in the submitted information - 104", "Table 48: Profitability of Public Corporation and State Enterprises - 106", "Table 49: Profitability for the Financial Institutions - 108", "Table 50: Returns on Assets - 109", "Table 51: Return on Asset for the Financial Institutions - 111", "Table 52: Enterprise Liquidity - 112", "Table 53: Liquidity assessment for financial institutions - 114", "Table 54: Loans and Advances performance - 115", "Table 55: Enterprise Gearing - 115", "Table 56: Constitution and functionality of Service Commissions - 119", "Table 57: Underfunding of liabilities from Court awards and compensations - 124", "Table 58: Time taken to settle court awards and compensations - 124", "Table 59: Government budget performance per spending category - 130", "Table 60: Government Debt Stock - 131", "Table 61: Domestic debt stock for the past four years - 131", "Table 62: Interest in the total revenue ratio - 133", "Table 63: Ageing analysis for pending cases - 134", "Table 64: Cancelled loans - 136", "Table 65: Status of development of some policies under the MoES - 143", "Table 66: Unresolved Contingent Liabilities - 151", "Table 67: Under absorption of funds in UDC - 153", "Table 68: Projects with delays in design review - 163", "Table 69: Project overpayments - 164", "Table 70: Unclaimed liquidated damages - 166", "Table 71: Unrecovered advances from expired guarantees - 167", "Table 72: Overpayments in different projects - 167", "Table 73: Status of implementation - 170"], "page": 12}, {"content": ["Table 74: NDP III Public sector Budget Allocations against Approved Budget estimates FY 22/23 for selected", "programmes - 185", "Table 75: PIAP indicators and their measurement - 186", "Table 76: Detailed status of implementation of OAG recommendations - 223", "Table 77: Detailed status of implementation of OAG recommendations - 228", "Table 78: Recommendations of the 2015 audit - 232", "Table 79: Summary of treasury memoranda implementation status - 238", "Table 80: Summary of implementation of Audit recommendations the 2019/2020 Treasury Memoranda - 239", "Table 81: Summary of implementation of on consolidated USMID and Non USMID Projects audit recommendations", " - 240"], "page": 13}]} \ No newline at end of file diff --git a/reports/Chunks/Apac District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Apac District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 125280d51ff8f880073e13217748d506fa6a6c29..0000000000000000000000000000000000000000 --- a/reports/Chunks/Apac District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF APAC DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [[]], "page": 1, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTable of Contents \nTA oe ii EEE EEE \nEr es iii EEE EEE \nN \n1 nen EEE TEE TE \nERAIS EOR III. EEE \\| \nA En 1 EEE EST \n1.0 Implementation of the Approved Budget.......cunneeeenenenenennenenennnennnnenennnnnn 1 2.0 Management of the Government Salary Payroll.........uueesseennesnnneneenenenenennnnnennnnenennnnn 6 \nEMPFIRSES OP ITA TER \n9 nein \n3.0 \nChange in Accounting Treatment for Non-current Assets... 9 \n", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 1, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "42. POUMNSLINE FRC OOS \n9 eee reeronemecencsnonmnemeamarammmeemnceeenaeaaun", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "(roe (rice [al 10 EEE EEE \n5.0 Implementation Of Key Government Grants/Programmes (Focus Areas) \n10 .................... \n5.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 10 \n5.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program. \n14 ..................... \n5.3 Education Development Grant \n16 ...........cccccccccccsssssssesceeseseescsescesscscscscscscsesescsesvevsssecreseseeeeseees \n5.4 Micro Scale Irrigation .......:.c.c:sssscssesaseresenesentsecessnsseesnsesvenetenesacenssneeanenssessssvssessnsereacevenseeneere 17 \nBTHER INFORMATION 19 msn anna em an an una ame nenne \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............ee 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..................0.... 20 \nOTE RCPS RESP ONS IOI IES \n21 nun \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \n21 nun ann \n6.0 \nImplementation of the Parish Development Model .............uuueeenesenenannennnenenenennnnn 21 \nDIE ee 22 ee TEE ee \nList of Acronyms \nDLG District Local Government \\_ \nGovernment of Uganda IPPS \nIntegrated Personnel and Payroll system \nInternational Organisation of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 2, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201aInternational Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "\u201aInternational Standards of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 3, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 3, "level": 11}}, {"headings_1": {"content": "\u201aInternational Standards of Supreme Audit Institutions", "page": 3, "level": 3}}], "page": 3, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoFPED Ministry of Finance, Planning and Economic Development Ministry of Local Government \nNTR Non-Tax Revenue \nOAG \nOffice of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 3, "level": 11}}, {"headings_1": {"content": "\u201aInternational Standards of Supreme Audit Institutions", "page": 3, "level": 3}}, [{"headings_0": {"content": "__", "page": 3, "level": 11}}, {"headings_1": {"content": "\u201aInternational Standards of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "__", "page": 3, "level": 11}}, {"headings_1": {"content": "\u201aInternational Standards of Supreme Audit Institutions", "page": 3, "level": 3}}]], "page": 3, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], "page": 3, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s\u2014<\u2014sSCS Program Budgetin \ni \nUganda Intergovernmental Fiscal Transfers Program for Results Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF APAC DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Apac 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 Apac District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}, [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}]], "page": 3, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Apac District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the entity had a budget of UGX. 30,302,535,037 out of which UGX. 28,380,080,102 was warranted as shown below; \n:", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}, [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}], [{"headings_0": {"content": "System", "page": 3, "level": 3}}, {"headings_1": {"content": "__", "page": 3, "level": 11}}]], "page": 4, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 5, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 3}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Warrants \n\\_16,670,903,543 \\| \n\\_ \n3", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 5, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 3}}, [{"headings_0": {"content": "Budget", "page": 5, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 5, "level": 3}}, {"headings_1": {"content": "System", "page": 3, "level": 3}}]], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "236,", "metadata": {"headings": [{"headings_0": {"content": "236,", "page": 5, "level": 1}}, {"headings_1": {"content": "Budget", "page": 5, "level": 3}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "822,6 631", "metadata": {"headings": [{"headings_0": {"content": "822,6 631", "page": 5, "level": 4}}, {"headings_1": {"content": "236,", "page": 5, "level": 1}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u \na \n28,380, 102", "metadata": {"headings": [{"headings_0": {"content": "822,6 631", "page": 5, "level": 4}}, {"headings_1": {"content": "236,", "page": 5, "level": 1}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "080,", "metadata": {"headings": [{"headings_0": {"content": "080,", "page": 5, "level": 3}}, {"headings_1": {"content": "822,6 631", "page": 5, "level": 4}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_ \nOut of the total warrants of UGX 28,380,080,102 I reviewed activities/outputs worth UGX 22,186,290,091 (80%) as summarised in the table below; \n\u2014\\_ Details \nActual Amount Cumulative Cumulative Yage (UGX) Actual Amount out of total", "metadata": {"headings": [{"headings_0": {"content": "080,", "page": 5, "level": 3}}, {"headings_1": {"content": "822,6 631", "page": 5, "level": 4}}, [{"headings_0": {"content": "080,", "page": 5, "level": 3}}, {"headings_1": {"content": "822,6 631", "page": 5, "level": 4}}], [{"headings_0": {"content": "080,", "page": 5, "level": 3}}, {"headings_1": {"content": "822,6 631", "page": 5, "level": 4}}], [{"headings_0": {"content": "080,", "page": 5, "level": 3}}, {"headings_1": {"content": "822,6 631", "page": 5, "level": 4}}]], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Wage expenditure eT Te een", "metadata": {"headings": [{"headings_0": {"content": "| Wage expenditure eT Te een", "page": 5, "level": 3}}, {"headings_1": {"content": "080,", "page": 5, "level": 3}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Theme \\_ ~~ 16,680,659,392 \\| \narea-PDM \naudited \nPr Focus area-Education grant - 257,770,000 16,938,429,392 \n60% \\|\\_\\_\\| Formerly SFG \n\u201d \n4 Focus area-Microscale irrigation 116,430,056 17,054,859,448 60% projects \n\\| \nI \n\\| Focus area-Water development 398,564,000 17,453,423,448 \n61% grant (Piped water, and Rural \n\\| \n17 \\_\\_\\_\\| \\| water and Sanitation grant \nUGFIT \\_1,019,119,753 18 65% \nat \u201a472, 543, 201 \\|", "metadata": {"headings": [{"headings_0": {"content": "| Wage expenditure eT Te een", "page": 5, "level": 3}}, {"headings_1": {"content": "080,", "page": 5, "level": 3}}, [{"headings_0": {"content": "| Wage expenditure eT Te een", "page": 5, "level": 3}}, {"headings_1": {"content": "080,", "page": 5, "level": 3}}]], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ao", "metadata": {"headings": [{"headings_0": {"content": "ao", "page": 5, "level": 11}}, {"headings_1": {"content": "| Wage expenditure eT Te een", "page": 5, "level": 3}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \n8 URF Road rehabilitation \\| 447,366,890 18,919,910,091 67% maintenance) \n3,266,380,000 \\| \\_\\_22,186,290,091 \\| \\_\\_ \nEr,", "metadata": {"headings": [{"headings_0": {"content": "ao", "page": 5, "level": 11}}, {"headings_1": {"content": "| Wage expenditure eT Te een", "page": 5, "level": 3}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TE nee", "metadata": {"headings": [{"headings_0": {"content": "TE nee", "page": 5, "level": 3}}, {"headings_1": {"content": "ao", "page": 5, "level": 11}}], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Total of the warrants audited 22,186,290,091 \\| \nNo Observation Recommendation UGX 122,735,603 had been collected representing 23.2 % performance. The Beste mechanisms of summary is in the table below and the details are in Appendix 1 (a) \nbroadening the tax base by finding Approved Actual Variance alternatives local revenue sources. \n\\| budget \\| \n251,858,000 \n26,344,000 \n\\_\\_\\_5,925,000 26,575,000", "metadata": {"headings": [{"headings_0": {"content": "TE nee", "page": 5, "level": 3}}, {"headings_1": {"content": "ao", "page": 5, "level": 11}}, [{"headings_0": {"content": "TE nee", "page": 5, "level": 3}}, {"headings_1": {"content": "ao", "page": 5, "level": 11}}]], "page": 5, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Licenes", "metadata": {"headings": [{"headings_0": {"content": "Licenes", "page": 6, "level": 2}}, {"headings_1": {"content": "TE nee", "page": 5, "level": 3}}], "page": 6, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0| |", "metadata": {"headings": [{"headings_0": {"content": "0| |", "page": 6, "level": 2}}, {"headings_1": {"content": "Licenes", "page": 6, "level": 2}}], "page": 6, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "800,000", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], "page": 6, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "800,000 \\| \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nNo Out-put Activity \nPurpose of the un- Budget implemented \nAmount \nThe Accounting Officer attributed the shortfall to UPDF takeover of landing sites, banning of Forest products like charcoal by the President and imposition of on livestock movements. \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 Apac District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the entity had a budget of UGX. 30,302,535,037 out of which UGX. 28,380,080,102 was warranted as shown below; \nDetails \nRETTET une", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}, [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}], [{"headings_0": {"content": "800,000", "page": 6, "level": 2}}, {"headings_1": {"content": "0| |", "page": 6, "level": 2}}]], "page": 6, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ba", "metadata": {"headings": [{"headings_0": {"content": "Ba", "page": 7, "level": 3}}, {"headings_1": {"content": "800,000", "page": 6, "level": 2}}], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recurrent t", "metadata": {"headings": [{"headings_0": {"content": "Ba", "page": 7, "level": 3}}, {"headings_1": {"content": "800,000", "page": 6, "level": 2}}], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Non-", "metadata": {"headings": [{"headings_0": {"content": "(Non-", "page": 7, "level": 2}}, {"headings_1": {"content": "Ba", "page": 7, "level": 3}}], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development \nOut of the total warrants of UGX 28,380,080,102 I reviewed activities/outputs worth UGX 22,186,290,091 (80%) as summarised in the table below; \nActual Amount Cumulative Cumulative %age (UGX) Actual Amount out of total N \nu \n2 47, \\_\\_\\_16,633,472683 39% \\| \n[Wage expenditure 7 \na ee, 16,633,472,683 683 \\| ee za) \n\\| \n2 i \\| 186,709 \\| Theme area-PDM expenditure 16,680,659,392 59% audited \n\\#1 I L \\_ Focus area-Education grant - 257,770,000 16,938,429,392 60% \\| \nFormerly SFG \n\\| \\| \u2018 \n4 \nFocus area-Microscale irrigation \n60% projects", "metadata": {"headings": [{"headings_0": {"content": "(Non-", "page": 7, "level": 2}}, {"headings_1": {"content": "Ba", "page": 7, "level": 3}}, [{"headings_0": {"content": "(Non-", "page": 7, "level": 2}}, {"headings_1": {"content": "Ba", "page": 7, "level": 3}}], [{"headings_0": {"content": "(Non-", "page": 7, "level": 2}}, {"headings_1": {"content": "Ba", "page": 7, "level": 3}}], [{"headings_0": {"content": "(Non-", "page": 7, "level": 2}}, {"headings_1": {"content": "Ba", "page": 7, "level": 3}}]], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17,453,423,448", "metadata": {"headings": [{"headings_0": {"content": "17,453,423,448", "page": 7, "level": 3}}, {"headings_1": {"content": "(Non-", "page": 7, "level": 2}}], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ \n\\| Focus area-Water development 398,564,000 \n61% \\| grant (Piped water, and Rural \n\\| water and Sanitation grant \n\\|UGFIT 1,019,119,753 18,472,543,201 65% URF Bu 447,366,890 18,919,910,091 \\| \n00 \u201c rehabilitation \\| \n[9 \\|DDEG 3,266,380,000 \\_22,186,290,091", "metadata": {"headings": [{"headings_0": {"content": "17,453,423,448", "page": 7, "level": 3}}, {"headings_1": {"content": "(Non-", "page": 7, "level": 2}}, [{"headings_0": {"content": "17,453,423,448", "page": 7, "level": 3}}, {"headings_1": {"content": "(Non-", "page": 7, "level": 2}}], [{"headings_0": {"content": "17,453,423,448", "page": 7, "level": 3}}, {"headings_1": {"content": "(Non-", "page": 7, "level": 2}}]], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "metadata": {"headings": [{"headings_0": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}, {"headings_1": {"content": "17,453,423,448", "page": 7, "level": 3}}], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \\| 7 \nNo Observation Recommendation UGX 122,735,603 had been collected representing 23.2 % performance. The devise mechanisms of summary is in the table below and the details are in Appendix 1 (a) \nbroadening the tax base by finding Source Approved Actual Variance alternatives local budget Collections revenue sources. \"1 \\| TaxRevenes \\| 251,858,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}, {"headings_1": {"content": "17,453,423,448", "page": 7, "level": 3}}, [{"headings_0": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}, {"headings_1": {"content": "17,453,423,448", "page": 7, "level": 3}}]], "page": 7, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "89,152,875 | 162,705,125", "metadata": {"headings": [{"headings_0": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}, {"headings_1": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}], "page": 8, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ 26,344,000 2,580,000 \\_23,765,000 \\| \n32,500,000 5,925,000 \\_26,575,000 \\| 800,000 -800,000 Sale of goods and \n200,000 -200,000 services \n: \nAdministrative fees 22,527,604 170,508,396 and licenses \nCourt fines and \nPenalties \nOther fines and \n0 Penalties \nMiscellaneous \n23,254,876 BEVENUE \n> \n405,807,397 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nPurpose of the un- implemented \nfancier rts land \nDistrict Meetings and travels 225,298,397 board meetings \\| \nFuel lubricants \nand oil \nCouncil travel \n000023 \\{Inspection and Facilitate proper 34,509,000 monitoring implementation of \nprojects / Fuel /travel \ninland \n\\|", "metadata": {"headings": [{"headings_0": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}, {"headings_1": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}, [{"headings_0": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}, {"headings_1": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}], [{"headings_0": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}, {"headings_1": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}], [{"headings_0": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}, {"headings_1": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}], [{"headings_0": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}, {"headings_1": {"content": "|_Total of the warrants audited | 22,186 \u201a290,091", "page": 7, "level": 2}}]], "page": 8, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], "page": 8, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000004 \\|Travel inland Travel of officials from 98,440,000 all departments \n\\| \n= \n000006 Purchase of, Facilitate of smooth \n! 47,560,000 stationary and running of office \nsmall \noffice \nequipment \nca \nee \nThe Accounting Officer attributed the shortfall to UPDF takeover of landing sites, banning of Forest products like charcoal by the President and imposition of \nNo Observation Recommendation \nComplete Upgrade of Aganga Health Center which has affected service e \ndelivery. \nSensitization of the community on Government programmes. e \nThe Accounting Officer explained that this was majorly due to funding shortfalls. \n1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of UGX.812,472,000 I \nadvised the from the various programmes out of which UGX.240,209,424 was warranted Accounting Officer to resulting in a shortfall of UGX.572,262,576 representing 30% performance. \nengage the relevant development partners The performance of warrants for each of the programmes is shown in the table and also seek for below; \ntheir commitment so that the affects", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}, [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}], [{"headings_0": {"content": "__", "page": 8, "level": 11}}, {"headings_1": {"content": "89,152,875 | 162,705,125", "page": 8, "level": 1}}]], "page": 8, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Me _", "metadata": {"headings": [{"headings_0": {"content": "Me _", "page": 9, "level": 1}}, {"headings_1": {"content": "__", "page": 8, "level": 11}}], "page": 9, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 9, "level": 3}}, {"headings_1": {"content": "Me _", "page": 9, "level": 1}}], "page": 9, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Programme \nactivities can be rolled \\_budget\\_ over to the ns \\| ee subsequent period. Human Capital Development 812,472,000 240,209,424 30% \nThe UGX.572,262,576 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nN Programme Amount not \\| Purpose the \n\\|p Activities not of \\|", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 9, "level": 3}}, {"headings_1": {"content": "Me _", "page": 9, "level": 1}}, [{"headings_0": {"content": "oo", "page": 9, "level": 3}}, {"headings_1": {"content": "Me _", "page": 9, "level": 1}}], [{"headings_0": {"content": "oo", "page": 9, "level": 3}}, {"headings_1": {"content": "Me _", "page": 9, "level": 1}}], [{"headings_0": {"content": "oo", "page": 9, "level": 3}}, {"headings_1": {"content": "Me _", "page": 9, "level": 1}}], [{"headings_0": {"content": "oo", "page": 9, "level": 3}}, {"headings_1": {"content": "Me _", "page": 9, "level": 1}}]], "page": 9, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. warranted implemented unimplemented", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 9, "level": 3}}, {"headings_1": {"content": "Me _", "page": 9, "level": 1}}], "page": 9, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "activity", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], "page": 9, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Teams ont nn sensitization cee! 1 Human Capital 572,262,576 Workshops, To fund of Development Meetings and communities on Seminars \ngovernment \nia CLUES \nu ne Geh \u201cnt ini eth \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Sensitization of the community on Government programmes. \nThe Accounting Officer explained that this was due to under receipt of donor funding from donors. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX. 28,380,080,102 availed during the year, UGX. I \nadvised the 27,696,871,553 was utilized by the entity resulting in un-utilized warrants of Accounting Officer to UGX 683,208,549 representing utilization of 98% as shown in appendix 1 (d). ensure \nthat procurement process The warrants that were not utilized were meant for the following activities that are planned and were partially or not implemented at all. Appendix 1 (e) refers; \nstreamlined to allow for \ntimely As a result of failure to utilise warrants; \nprocurements. \nadvised the e \nNo\\_ Observation Recommendation \\| to be assessed o2n the extent to which annual key performance indicators and for Local Government. targets are achieved for key projects and/or programs.", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}, [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}]], "page": 9, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I reviewed the approved work plan and sampled 6 outputs with a total of 43 activities. I noted the following; e 3 outputs with 20 activities had clear performance indicators and targets. e 3 outputs with 23 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 1 (f). Table showing performance indicators and targets Category of No. of No of No. of No of Expendit % outputs outputs activi Activities activiti ure Quan sample tiesin with es Amount tifica d the clear without (UGX) tion outpu performa clear of ts nce perfor outp indicator mance ut s and indicat targets ors and ol targets Fully quantified 3 20 20 0 1,688,715, 50% outputs 227 ol Outputs not fully 3 23 18 5 884,352,71 50% quantified [ 7 Total 6 43 38 5 2,573,067, 100% 944 Without clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. The Accounting Officer attributed this to some Programme Implementation Action Plans (PIAPS) which are not included in the PBS. However, these Budget Outputs were allocated to the nearest PIAP which supports the particular Budget output and Programme. I informed the Accounting Officer that the matter would be brought to the attention of the MoFPED. 1.6 Implementation of outputs I assessed the implementation of six (6) outputs with forty-three (43) activities I advised the worth UGX. 2.57Bn and noted that; Accounting Officer to engage with the e One (1) output with one (1) activity and expenditure worth UGX. 0.22 Bn relevant authorities to was fully implemented. always adequately plan and fast track e Five (5) outputs with fourth two (42) activities worth UGX.2.35 Bn were procurements to partially implemented. Out of the forty-two (42) activities, the entity fully ensure that activities \\| No Observation Recommendation services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities. 1.Construction of production well at Ayum 2.Mechanized maintenance of Aluga-Idor-Alya-Akokoro road 3.Mechanized maintenance of Adyegi- Ilee- Okutuagwe- Ololango road 4.Farm visits to eligible farmers to confirm registration, field-based verification technical assessment, social & environmental safeguards screening. Refer to Appendix 1 (g) for details The Accounting Officer explained that the underperformance was due to late releases and the delay in procurement of hybrid contracts.", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}, [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}], [{"headings_0": {"content": "activity", "page": 9, "level": 2}}, {"headings_1": {"content": "oo", "page": 9, "level": 3}}]], "page": 10, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functionality.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 11, "level": 3}}, {"headings_1": {"content": "activity", "page": 9, "level": 2}}], "page": 11, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a) Other service delivery areas RTI and URF \nI sampled one (1) activity under RTI and URF with a total expenditure of UGX.64,361,800. The significant findings are provided in the table below. \nN Progra Activity Total Pictorial evidence Summary of Manage Recomme \\| o. mme details expendit findings ment ndation \nure \n(Time, Quality, Respons (UGX) \nQuantity, Cost e \n\u2018Bns \nand", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 11, "level": 3}}, {"headings_1": {"content": "activity", "page": 9, "level": 2}}, [{"headings_0": {"content": "functionality.", "page": 11, "level": 3}}, {"headings_1": {"content": "activity", "page": 9, "level": 2}}], [{"headings_0": {"content": "functionality.", "page": 11, "level": 3}}, {"headings_1": {"content": "activity", "page": 9, "level": 2}}], [{"headings_0": {"content": "functionality.", "page": 11, "level": 3}}, {"headings_1": {"content": "activity", "page": 9, "level": 2}}]], "page": 11, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201eEunctionality)", "metadata": {"headings": [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], "page": 11, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ahi Reise amine ee Integrat Alenga- 64,361,80 \\| \\| \\| Swamp raising Funds \\| Allocate 1 Rotter as not adequately insufficien funds to ed Kungu (spot 0 Transpo graveling) rt 3km \\| done at 4.8 km /t improve on from kungu the road \\| Infrastru \\| = junction cture And Services \\| The Accounting Officer attributed it to inadequate funding and explained that funds had been allocated to improve the road status for Alenga-Kungu. non-existent employees, underpayments to staff and irregular overpayments to staff, among others. Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; Apac DLG had a wage budget of UGX.16,670,903,544 out of which UGX. 16,633,472,683 was utilised for the period under review. Below is a summary of the key findings from the special audit; No Observation Recommendation 2.1 the The DLG had an approved wage budget of UGX. 15,725,604,699 I advised the and obtained supplementary funding of UGX.945,298,845 resulting Accounting Officer to into a revised wage budget of UGX. 16,670,903,544 which was all improve the accuracy warranted. of the entity\u2019s Out of the total warrants, UGX. 16,633,472,683 was utilized by the budgets by ensuring DLG resulting in un-utilized warrants of UGX.37,430,860 that all budget representing utilization of 99.8% as summarized in the table below; estimates are based on actual numbers. \\| - os nt srt Approve \\| Supple \\| Revised Warr Payment Unspent se \\| . eig armen \\| \u2014 ee d \\| mentar Budget ants sUGX. Balance \\| \\| Budget \\| yUGX. UGX. UGX. \\_ UGX. \u201a \\| UGX. \\| \\| \\| \\| \u201a 15,725,6 \\| 945,298, \\| 16,670,90 030 16,633,47 \\| 37,430,860 \\| 04,699 \\| 845 3,544 \\| 0,903, 2,683 L eg) ee eed cen oe seen Details in Appendix 2 From the analysis, I noted that: e There was an under absorption of UGX.37,430,860; 51% of this was under Health, 16% under Education and 13% under internal Audit. The Accounting Officer acknowledged the anomaly and attributed it to unrealistic wage budgeting. 2.2 Validation of employees on the entity payroll The District had 1414 employees on the IPPS payroll of which 1368 I advised", "metadata": {"headings": [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}, [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}], [{"headings_0": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, {"headings_1": {"content": "functionality.", "page": 11, "level": 3}}]], "page": 11, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], "page": 13, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Mr. Ayo Alfred, is a staff of the Apac DLG, who had recently been appointed on transfer of service and had not yet accessed the payroll. He was therefore captured as new on the payroll", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], "page": 13, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details A total of 342 employees on the payroll had inconsistencies in their I advised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer to the National IDs. The information is critical in the identification of an engage the affected individual. staff and ensure that employee records are Inconsistent information undermines the integrity of the District\u2019s duly updated and records and may complicate the employee service history and brought to the retirement procedures. Where the errors in dates of birth increase attention of the the length of service, it may lead to the irregular extension of Ministry of Public employee service. Service within a specified timeline for The Accounting Officer explained that in many of the highlighted appropriate action. cases the inconsistencies arose from alteration of the date format by NIRA system, where dates and months were interchanged. 2.4 Delayed deletion of employees from the payroll I advised the I noted that UGX 7,182,552 was paid to 5 staff who had either been Accounting Officer to retired, transferred, absconded or died. These resulted into financial initiate a process of loss to government. deleting these names from the completeness and relevancy of the entity traditional establishment Service Commission and noted that out of 179 approved positions, a total of 129 and the Ministry of positions were filled leaving a gap of 50 vacant positions. Public Service and MoFPED to have The Accounting Officer explained that that the current staffing gaps these matters addressed. were attributed to inadequate wage. He further explained that recruitments were being done on replacement basis only, following recent ban on recruitment. EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such users\u2019 understanding of the financial statements; importance and fundamental to 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}, [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}], [{"headings_0": {"content": "Uganda.", "page": 13, "level": 3}}, {"headings_1": {"content": "\u201eEunctionality)", "page": 11, "level": 2}}]], "page": 13, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Uganda.", "page": 13, "level": 3}}], "page": 15, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to design strategies to ensure recovery of these funds. \nOTHER MATTER \nIn addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n5.0 Implementation Of Key Government Grants/Programmes (Focus Areas) \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Uganda.", "page": 13, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Uganda.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Uganda.", "page": 13, "level": 3}}]], "page": 15, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 15, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1 District Rural Water Supply and Sanitation Conditional Grant The 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. The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. Apac District received UGX 458,726,031, out of UGX 405,366,000 budgeted (88%) for the financial year 2022/23. Out of the UGX 458,726,031 received, the District spent UGX 398,564,000 (87%) leading to un-utilized funds of UGX 60,162,031. Below is a breakdown of the planned and actual activities that were implemented using the grant. SN Category Activity Planned Actual quantity quantity Rural Water and Sanitation Sub-Grant \\| Construction boreholes i ARERR \\_ \\| of (traditional component) 5 Drilling and construction of production wells TEL \\_\\_.\\_.. Design of piped water supply [scheme 7 Water quality testing for old \\| water sources oo That only eligible activities were implemented. Procurements were undertaken in line with the PPDA guidelines. 8 All the 70 pipes bought for borehole works were stainless steel/u-PVC. 0 000 There were no instances of unaccounted for funds under the water grant. That expenditure was incurred on item codes for which they were budgeted. For all the 4 sites inspected, all had functional water user committees 5.1.2 Areas of Improvement I noted the following areas were the District needs improvement; 5.1.2.1 Planning The District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: o The proposed investments are derived from the approved LG Development Plan. prescribes the thresholds for allocation of rural water and sanitation sub-grant oe (traditional component), and piped water sub-grant (UgIFT component), e provides an indicative list of capital investments and other development activities to be funded. stipulates that LGs should prioritise water supply investments for sub-counties e that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. I reviewed the planning of Apac DLG and noted the following; Desk and field appraisals were not undertaken for 7 planned projects. Details are oe in the Appendix 3 (a) e 3 ongoing", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}]], "page": 15, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "updated.", "metadata": {"headings": [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 17, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to ensure that the asset register is regularly", "metadata": {"headings": [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 17, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "updated.", "metadata": {"headings": [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], "page": 17, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1.2.4 Review of the Implementation of the Grant activities \nAll boreholes fitted with hand pumps should have a minimum yield of 500litres/hour. \nAll LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \na) One (01) project did not have their designs approved by the Ministry of Water and Environment. \nUnapproved designs cause cost inefficiencies due to need for constant adjustments during implementation. Quality may also be compromised which negatively affects service delivery. \nThe Accounting Officer attributed this to delayed feedback from the MoWE after their submission of project designs. \nRecommendation \nI advised the Accounting Officer to follow up the matter with Ministry of water and environment to ensure that project designs are approved by the ministry to ensure project quality. \nb) I carried out physical inspections on the 23 October 2023 on six (06) newly constructed water facilities to assess indicators of service delivery. I observed that four (04) water facilities were functional, while, two (02) were not functional. Details are in Appendix 3 (e) \nPartially/non-functional projects lead to loss of funds and derail the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that this was due to inadequate funds for construction of a piped water scheme to enable operationalization of the production wells. \nRecommendation \nI advised the Accounting Officer engage both Central Government and Development Partners to secure funding to operationalize the piped water. \nc) Only 40 (10%) of the existing water sources were tested contrary to the \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local", "metadata": {"headings": [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}, [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 17, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "population.", "metadata": {"headings": [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], "page": 19, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that this was caused by limited resources. \nRecommendation \nI advised the Accounting Officer engage relevant authorities to secure more funding to enable more water quality tests be conducted to assess the suitability for community consumption. \n5.2 \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. \nApac District budgeted and received UGX.1,260,000,000, to the implement the programme. The following activities were undertaken; \nActivity OO \u201c] Planned Actual quantity quantity Construct a modern maternity ward,4 stance drainable pit latrine placenta pit and \nwaste pit at Aganga HC11 \nConstruct a staff house with 2 stance drainable pit latrine at kungu HC 111 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n5.2.1 Positive observations \nI noted the following areas where management had commendable performance; \nmedical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 99.8% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.502,400,000 (39.8%) while repair of medical equipment was under allocated by UGX.250,400,000(19.8%). In addition, there was no allocation to replacement of small medical equipment and medical furniture as shown in the table below. \nMain Expenditure Items Thresho Actual Approved Variance Id as per percenta budget (UGX) (A-B) the \nge \nguidelin (budget) \nes", "metadata": {"headings": [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}, [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "population.", "page": 19, "level": 1}}, {"headings_1": {"content": "updated.", "page": 17, "level": 1}}]], "page": 19, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(B)", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 20, "level": 3}}, {"headings_1": {"content": "population.", "page": 19, "level": 1}}], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "see i", "metadata": {"headings": [{"headings_0": {"content": "see i", "page": 20, "level": 2}}, {"headings_1": {"content": "(B)", "page": 20, "level": 3}}], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Repair of medical Minimum 1,600,000 \nequipment iam 0.2% acral \n\\| \\| \n20% \nallocation", "metadata": {"headings": [{"headings_0": {"content": "see i", "page": 20, "level": 2}}, {"headings_1": {"content": "(B)", "page": 20, "level": 3}}, [{"headings_0": {"content": "see i", "page": 20, "level": 2}}, {"headings_1": {"content": "(B)", "page": 20, "level": 3}}]], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 20, "level": 11}}, {"headings_1": {"content": "see i", "page": 20, "level": 2}}], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Replacement of small medical Maximum 0% equipment and medical 20% furniture.", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 20, "level": 11}}, {"headings_1": {"content": "see i", "page": 20, "level": 2}}], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ar", "metadata": {"headings": [{"headings_0": {"content": "ar", "page": 20, "level": 11}}, {"headings_1": {"content": "ee", "page": 20, "level": 11}}], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 20% No Allocation \nUpgrade and new 8% 1,258,400,000 Over \n\\_ Maximum 99.8% \\| \\| construction including \\| \nAllocation Geotechnical Investigation on \nthe selected site \nMaintenance of buildings \nCompletion of unfinished \nstructures \nProvision of auxiliary \nstructures for support \nservices \nTotal 100 1,260,000,000 \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "ar", "page": 20, "level": 11}}, {"headings_1": {"content": "ee", "page": 20, "level": 11}}, [{"headings_0": {"content": "ar", "page": 20, "level": 11}}, {"headings_1": {"content": "ee", "page": 20, "level": 11}}], [{"headings_0": {"content": "ar", "page": 20, "level": 11}}, {"headings_1": {"content": "ee", "page": 20, "level": 11}}], [{"headings_0": {"content": "ar", "page": 20, "level": 11}}, {"headings_1": {"content": "ee", "page": 20, "level": 11}}]], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 20, "level": 1}}, {"headings_1": {"content": "ar", "page": 20, "level": 11}}], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow Health Sub programme grant guidelines when allocating funds for health activities \n5.2.2.3 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is owned \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the process of titling of the Health Centres\u2019 land was on-going.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 21, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of titling the land. \n5.3 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 257,770,000 for the construction of; two (2) five (5) stance drainable latrines, 01 three (03) stance latrine and supply of 3-seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n5.3.1 Positive observations \nI noted the following areas were management had commendable performance; \nThe programme received 100% (UGX. 257,770,000) of its approved budget \noe \no All the three construction projects were screened for likely environmental and social impacts \ne The district did not spend any Education development grant on ineligible", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 21, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Expenditure.", "metadata": {"headings": [{"headings_0": {"content": "Expenditure.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Project Management Committees and Procurement Committees of the three oe \nProjects/programs consulted and sought guidance from the district specialists as", "metadata": {"headings": [{"headings_0": {"content": "Expenditure.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "required", "metadata": {"headings": [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}], "page": 21, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All disbursements to the contractors were authorized and approved by the accounting officer. \noe 3 projects worth 117,496,810 were sufficiently supervised by their respective user committees \nThere were no cases of unsupported expenditure. \no \nThree Projects/programs worth UGX 117,496,810 were reviewed by the internal oe \nauditor. \ndate asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer did not provide an explanation on the shortcoming. \nRecommendation \nI advised the Accounting Officer to ensure that an up-to-date asset register of education facilities and their condition is maintain and it is used in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}, [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}], [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}], [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}], [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}], [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}], [{"headings_0": {"content": "required", "page": 21, "level": 1}}, {"headings_1": {"content": "Expenditure.", "page": 21, "level": 2}}]], "page": 21, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 22, "level": 2}}, {"headings_1": {"content": "required", "page": 21, "level": 1}}], "page": 22, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 89% to capital expenditure instead of the required minimum of 95% leading to under allocation by UGX.17,300,107(6%) while Investment service costs was over allocated by UGX. 17,300,107 (6%). \nMain Expenditure \\| Threshold as Actual \nApproved budget Variance Audit Items \\| per the percentage (UGX) \nremark guidelines (budget) \nee ee nsienrg \nCapital expenditure At least 95%", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 22, "level": 2}}, {"headings_1": {"content": "required", "page": 21, "level": 1}}, [{"headings_0": {"content": "b)", "page": 22, "level": 2}}, {"headings_1": {"content": "required", "page": 21, "level": 1}}]], "page": 22, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| a |", "metadata": {"headings": [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], "page": 22, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "89% 257,770,000 6% Under allocation Investment service More than zero \\| 11% 30,565,115 6% Over \ncosts but up to 5% \nAllocation \nTotal \\| \\| 100 \\| 288,335,115 0% \\| \nUnder allocation of funds to capital investments denies the intended service delivery \nirrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nApac District received UGX.117,930,056 out of UGX.117,930,057 budgeted (100%) to implement the following activities. \nSN Category Activity Planned Actual Quantity quantity \\| Capital zu \"Development \\| Installation ge \\| \n\\| \nof irrigation 0 0 \n(micro scale irrigation equipment \nNumber of parishes were training was carried out \nI designed audit procedures to assess whether the utilization of the Micro-scale irrigation programme was done in accordance with the grant guidelines. \nThe following were my observations; \n5.4.1 Positive observations \nI noted the following areas where management had commendable performance; \ne The district received UGX 117,930,056 (100%) of its approved budget for the program \noe Out of the total program receipts of UGX.117,930,056, UGX.116,430,056 (98.7%) was utilized. \nI noted that there were no instances of expenditure on ineligible activities. \n0 \n0 I did not observe cases of delayed delivery of irrigation equipment. \noo Mobilization and training of farmers was done as planned. \nAllocation of program expenditure was undertaken as per implementation", "metadata": {"headings": [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}, [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}], [{"headings_0": {"content": "| a |", "page": 22, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 2}}]], "page": 22, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], "page": 23, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00b0 All funds paid for programme related activities were accounted for. oe The procurements undertaken revealed that the district complied with the selection criteria for the lowest priced technically responsive bid. e The two-irrigation sites were equipment was installed were visited and were operating as planned. 5.4.2 Areas of improvement o The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. oe The supply and installation of equipment. The supplier shall carry out service and maintenance during the warranty period oe and offers technical training & support to the farmer. I reviewed the implementation of the micro irrigation program and made the following observations; oe A review of the detailed program work plan revealed that the district spent UGX.117,930,056 out of UGX.82,551,040 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. As a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. The Accounting Officer attributed it to the planning department which didn\u2019t capture the programme expenditure codes to be uploaded in the PBS. Recommendation I advised the Accounting Officer to ensure that all expenditure codes are captured in the PBS system as per the guidelines. OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or obtained in the or otherwise the preparation of financial statements that", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}, [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}]], "page": 23, "document_name": "Apac 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": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], "page": 25, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. oe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. oe Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the District to fail to deliver its mandate. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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, 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", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}, [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 23, "level": 1}}, {"headings_1": {"content": "| a |", "page": 22, "level": 1}}]], "page": 25, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,400,000,000", "metadata": {"headings": [{"headings_0": {"content": "3,400,000,000", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 23, "level": 1}}], "page": 27, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the 8 sampled SACCOs were registered under the Cooperative Societies Act to o \nensure legality of the SACCOs \nAll the sampled SACCO held AGM, elected leadership and vetting committee and oe \nwas approved \nOperation of all SACCO bank accounts were in line with guidelines \noe \no The Accounting officer submitted Attestation forms for all the eight sampled parishes to the secretariat as required. \n6.3 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.4 Planning and Budget Performance \nI reviewed the Apac District approved work plan and budget for PDM activities and noted the following. \n6.4.1 Alignment of the District Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed", "metadata": {"headings": [{"headings_0": {"content": "3,400,000,000", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 23, "level": 1}}, [{"headings_0": {"content": "3,400,000,000", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 23, "level": 1}}], [{"headings_0": {"content": "3,400,000,000", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 23, "level": 1}}], [{"headings_0": {"content": "3,400,000,000", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 23, "level": 1}}]], "page": 27, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "3,400,000,000", "page": 27, "level": 2}}], "page": 28, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties and Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation. \n6.5 Funds \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 million per quarter, I noted the following; \ne No funds were disbursed to any of the 34 SACCOs in the 1\\* Quarter yet UGX.850,000,000 was expected per quarter. \no All the 34 SACCOs received UGX 3,400,000,000 as planned \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "3,400,000,000", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "3,400,000,000", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "3,400,000,000", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "3,400,000,000", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "3,400,000,000", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "3,400,000,000", "page": 27, "level": 2}}]], "page": 28, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 28, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of the PS/ST. \n6.6 Governance \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\" version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the \nSocieties", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 28, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \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 District, Parish and SACCO level and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN Governance Observations Recommendation Structure 1; HLG Core e The HLG Core Implementation team I advised the Accounting Implementation was was fully constituted as per the Officer to ensure that PDM Teams guideline. HLG core implementation e The District did not prepare quarterly team is fully constituted performance reports. Out of 4 quarterly functional and appropriately performance reports, none were funded. prepared. e There was no evidence of; Mobilization Performance reports should and sensitization of the various also be prepared stakeholders at all levels including accordingly. communities, e There was no Support for the continuous formation of PDM enterprise groups, e There was no training of the PDM enterprise groups and SACCOs, and, e There was no continuous data collection at household and community levels. This negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs The Accounting Officer explained that all the planned activities were implemented although reports were not prepared activities These hinder the Parish\u2019s ability to mobilize the community, identify development priorities, and monitor resource utilization thus undermining the objectives of the PDM. The Accounting Officer explained that quarterly meetings were held by majority of the parishes and that all the parishes submitted their year action priority plans. \\| General Meetings e 06 SACCOs held their first general I advised the Accounting \\| by PDM SACCOs meeting more than 1 month after their Officer ensure that routine registration. trainings and refresher In 5 SACCOs, a leadership vetting courses are given to the committee was not elected and PDCs inaugurated I further advised the In 05 PDM SACCOs, the vetting Accounting officer to ensure criterion following the PDM SACCO more supervision for the byelaws was not approved/not SACCOs included in the minutes/agenda 02 PDM SACCOs did not have training of the PDM SACCO members during the meeting 8 PDM SACCOs did not include the bank account opening resolution in the minutes by the time of the first general meeting, no PDM SACCOs had already received funds Failure to hold proper Annual general meetings may lead to mismanagement of SACCO funds The Accounting Officer attributed this to laxity by the SACCOs leaders and insufficient guidance by the trainers of local experts PDM SACCO Board 3 PDM SACCOs operated without a fully I advised the Accounting constituted Board. Officer ensure that routine The members of the board did not fill trainings and\\_ sensitizations in expression of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \noe The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \no The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nFailure to carry out training of local leaders trainings of local may lead to low mobilization, acceptance by leaders in order to local community and inappropriate use of PRF reduce on the training by households and enterprise groups \ncosts. \nThe Accounting Officer explained that the trainings were undertaken but there were not adequately documented.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 31, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Training", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 32, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of e The HLG core implementation team did not I advised the Households and train households and enterprise group Accounting Officer to Enterprise Group leaders in the 8 parishes on household intensify supervision Leaders visioning and enterprise analysis. of the Town This negatively affects mobilisation, agents/parish chiefs, sensitisation, data collection and training of CDO\u2019s and extension PDM enterprise groups and SACCOs \nworkers to ensure that all households The Accounting Officer explained that this was are trained. \ndue to oversight considering that it was \nexpected as per the design of PDM that Town \nagents/parish chiefs, CDO\u2019s and extension \nworkers who were trained to carry out these \ntasks ought to have trained the house holds \nThe failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \n6.8 \nRegistration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of o", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 32, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and \nSN Nature of registration Observations Recommendation \n", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 32, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM SACCOs 08 SACCOs were not licensed to take I advised the Under the Microfinance on the business of lending under Accounting Officer to Institutions \nMoney Microfinance Institutions money lenders sensitise the SACCOs Lenders Act \nact as detailed in Appendix 4 (a) \non the requirement of the licences under As a result, enforcement of recovery of Microfinance \nPRF from beneficiaries by the PDM Institutions money SACCOs may be legally challenged lenders act 2016. leading to loss of funds. \nIn addition the The Accounting Officer explained that \nAccounting Officer all the SACCOs had not appreciated \nshould engage PDM the need for a licence under Secretariat for further Microfinance Institutions money lenders guidance. \nact.", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 33, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2, Registration of Enterprise e 05 Enterprise groups in 01 PDM I advised the Groups as Community SACCOs was not registered by the Accounting Officer to Based Organizations \nCommunity Development Officers at ensure that enterprise the Sub County as Community Based groups have evidence Organizations (CBOs). \nof registration with Irregularities in registration of the Sub-County Enterprise Groups could lead to loss of Community \nPRF due to; funding illegitimate, Development Officers Enterprises. before qualification for funding. \nThe Accounting Officer attributed this \nto enforcement gaps considering at the \nstage of group mobilization, \nsensitization and their formation; \nemphasis and guidance on registration \nof these enterprises was the first thing \nemphasized. \n", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 33, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Update of SACCO e 06 SACCOs did not have a PDM I advised the Enterprise and Household member registers/ updated PDM Accounting Officer to Registers \nmember registers contrary to the ensure that the PDM guidelines. \nmember register is updated as required e \nFailure to update PDM member by the guidelines. registers may result to extending PRF \nloans to ineligible beneficiaries leading \nto failure to achieve pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 33, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that this was due to laxity by the SACCO \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n6.9 Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 33, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ec \nranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \noe Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the oe \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \no All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \no Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \nobjectives \nThe Accounting Officer attributed this to laxity from Parish chiefs to undertake the exercise. \nSelection \nand e 08 parishes did not select any flagship I advised the Accounting Implementation of projects contrary to the guidelines. \nOfficer to ensure that", "metadata": {"headings": [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "3. Training", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 34, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], "page": 35, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 08 parishes selected flagship projects enterprise groups funded Projects that were inconsistent with the LG deal with prioritised selected priority commodities. commodities e 07 out of 248 farmer enterprise/households implemented projects that are not from the priority commodity list. Details are in Appendix 4 (d). Failure to select and implement prioritized projects may undermine achievement of the pillar objectives. The Accounting Officer attributed this to receipt of guidelines after selection He attributed implementation of projects that are not from the priority commodity list to supervision gaps. Insurance Policy for e 08 PRF beneficiaries out 08 who carried I advise the Accounting Farming Enterprises out farming enterprises in 08 PDM Officer to encourage PRF SACCOs did not obtain agricultural beneficiaries to obtain insurance policies from UAIS. agriculture insurance Appendix 4 (e). refers policy under the Uganda Lack of recourse in form of insurance will Agriculture Insurance expose the farming enterprises to the Scheme (UAIS). adverse effects of climate change and may result into failure to recover the loan funds. In addition the Accounting Officer should engage The Accounting Officer attributed this to PDM Secretariat on the information and enforcement gap. matter Registration of Paragraph 2.6.2 of the Users Handbook for I advised the Accounting Enterprise Groups the Parish Revolving Fund (PRF) Under Officer to ensure that PDM Pillar 3 - Financial Inclusion October enterprise groups have 2022 provides that the PDM Enterprise evidence of registration Groups shall be registered by the with the Sub-County Community Development Officers at the Community Development Sub-County, as a Community Based Officers before funds due to failure to recover loans. Accounting Officer attributed this to laxity considering that at the stage of group mobilization, sensitization and their formation; emphasis and guidance on registration of these enterprises was the ist thing which done. 6.10 Utilization of PRF at Household Level Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. a) Confirmation of PRF Loan Disbursements to Households I noted that 12 beneficiaries received", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, {"headings_1": {"content": "3. Training", "page": 32, "level": 3}}]], "page": 35, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 2}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "APAC DLG REPORT APPENDICES \nAppendix 1 (a): Performance of Local Revenue Performance \n\\| No : SOU", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 2}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 37, "level": 2}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 35, "level": 3}}]], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee ae eee eee ee ee ee eee eee ee", "metadata": {"headings": [{"headings_0": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "een uns \n\\_1 Tax Revenues \n251,858,000 89,152,875 162,705,125 Reduced business operations \n\\| \naa \n\\|\\_2 \\| Local Services Tax", "metadata": {"headings": [{"headings_0": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "26,344,000", "metadata": {"headings": [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,580,000 23,765,000 New Government policy of managing Locally Raised Revenues. \\| \\_ \n3 Land fees \n32,500,000 5,925,000 \nNew Government policy of managing Locally Raised Revenues. [4 \\_ SCOT 800,000 \\_-800,000 \n\\| Businesslicenses \n\\| \n\\| 5\\_ \\| Sale of goods and services \n0 200,000 -200,000 \n\\| \n\\_\\_ \n\\_\\_ \n\\\\\\_6\\_\\_\\| Administrative fees and licenses \n193,036,000 \n22,527,604 170,508,396 New Government policy of managing Locally Raised Revenues. \nte 7 \\| Court fines and Penalties \n0 3 \nOther fines and Penalties 0 \\| \u01319 \\| Miscellaneous Revenue 24,805,000", "metadata": {"headings": [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}, [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}], [{"headings_0": {"content": "26,344,000", "page": 37, "level": 3}}, {"headings_1": {"content": "ee ae eee eee ee ee ee eee eee ee", "page": 37, "level": 3}}]], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy of managing Locally Raised Revenues.", "metadata": {"headings": [{"headings_0": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}, {"headings_1": {"content": "26,344,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Total Revenue 528,543,000 \n807,397 \\| \nAppendix 1 (b): Performance of GOU Warrants \nProgramme \nApproved Budget \\| Warrants (UGX) Variance (UGX) Percent", "metadata": {"headings": [{"headings_0": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}, {"headings_1": {"content": "26,344,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}, {"headings_1": {"content": "26,344,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}, {"headings_1": {"content": "26,344,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}, {"headings_1": {"content": "26,344,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "age \nPerform \nL ea aa apg", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}, [{"headings_0": {"content": "(UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 37, "level": 3}}, {"headings_1": {"content": "policy of managing Locally Raised Revenues.", "page": 37, "level": 2}}]], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 37, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Agro-Industrialization \n\u0131 1,368,946,504 1,279,966,503 88,980,001 94% RR: es \\_", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 37, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Community Mobilization And Mindset Change", "metadata": {"headings": [{"headings_0": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}, {"headings_1": {"content": "nn", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "200000]", "metadata": {"headings": [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDevelopment Plan Implementation 280,258,000 100% Br \\_ \\| 100% \\_ \nGovernance And Security \n\\_ \n\\_ \nHuman Capital Development \nbo, \nIntegrated Transport Infrastructure And Services \n880,181,141 \n\\| \ncane \\_ Natural Resources, Environment, Climate Change, Land And Water \n733,382,707", "metadata": {"headings": [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}, [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}], [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}], [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}], [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}], [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}], [{"headings_0": {"content": "200000]", "page": 37, "level": 3}}, {"headings_1": {"content": "| Community Mobilization And Mindset Change", "page": 37, "level": 3}}]], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "An", "metadata": {"headings": [{"headings_0": {"content": "An", "page": 37, "level": 3}}, {"headings_1": {"content": "200000]", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Private Sector Development", "metadata": {"headings": [{"headings_0": {"content": "An", "page": 37, "level": 3}}, {"headings_1": {"content": "200000]", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | 100%", "metadata": {"headings": [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\| \n\\_Public Sector Transformation 1,702,445 \\| \nTourism Development 5,000,000 BE: \\_ \n\\\\ Grand Total \n28,961,519,956 28,008,849,973 \\| 952,669,983 = \nol Se \nAppendix 1 (c): Activities affected by unutilized warrants \nNo Programme Amount Activities not implemented not \nel \\| Public Sector \n1,702,443 Pension", "metadata": {"headings": [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}, [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}], [{"headings_0": {"content": "| | 100%", "page": 37, "level": 3}}, {"headings_1": {"content": "An", "page": 37, "level": 3}}]], "page": 37, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Transformation", "metadata": {"headings": [{"headings_0": {"content": "| Transformation", "page": 38, "level": 3}}, {"headings_1": {"content": "| | 100%", "page": 37, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pat [", "metadata": {"headings": [{"headings_0": {"content": "| Transformation", "page": 38, "level": 3}}, {"headings_1": {"content": "| | 100%", "page": 37, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cs", "metadata": {"headings": [{"headings_0": {"content": "cs", "page": 38, "level": 11}}, {"headings_1": {"content": "| Transformation", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \\| Integrated Transport \n36,800,625 Maintenance Buildings and Structures \u2014 \nInfrastructure And \n3 \n20,000,000 \\| Allowances (Incl. Casuals, Tempora 4 \n6,480,667 Travel inland \n. \n1 \n= \\| Other Utilities-", "metadata": {"headings": [{"headings_0": {"content": "cs", "page": 38, "level": 11}}, {"headings_1": {"content": "| Transformation", "page": 38, "level": 3}}, [{"headings_0": {"content": "cs", "page": 38, "level": 11}}, {"headings_1": {"content": "| Transformation", "page": 38, "level": 3}}], [{"headings_0": {"content": "cs", "page": 38, "level": 11}}, {"headings_1": {"content": "| Transformation", "page": 38, "level": 3}}]], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__476,490", "metadata": {"headings": [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(fuel, gas, firewood, charcoal \\| 6 \n356,625 Transfers to other government units \nI \nPurpose of the unimplemented activity \nrealization of socio-economic right by providing a replacement \nof income to citizens who lose their regular income owing to old \n\\| \nage \nTo extend the useful life of the buildings \nTo facilitate staff in execution of mandate ; \nTo facilitate staff in execution of mandate \nTo provide utilities at office premises \\| \\_To fund delegated services \nEr", "metadata": {"headings": [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}, [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}], [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}], [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}], [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}], [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}], [{"headings_0": {"content": "__476,490", "page": 38, "level": 3}}, {"headings_1": {"content": "cs", "page": 38, "level": 11}}]], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000 Electrici", "metadata": {"headings": [{"headings_0": {"content": "100,000 Electrici", "page": 38, "level": 3}}, {"headings_1": {"content": "__476,490", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To provide utilities at office premises \n\\| SE en \n8 \\| Human Capital \n640,000,000 Construction of Aganga /purchase of furniture salaries \\| To expand on existing facilities in Health Centres and staff ,", "metadata": {"headings": [{"headings_0": {"content": "100,000 Electrici", "page": 38, "level": 3}}, {"headings_1": {"content": "__476,490", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[10 en", "metadata": {"headings": [{"headings_0": {"content": "[10 en", "page": 38, "level": 3}}, {"headings_1": {"content": "100,000 Electrici", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39,122,628 Workshops, Meetings and Seminars \nTo provide avenue for mandate execution \nee \n\\| \n\\_\\_ To support service deven \na \\| \n11 Community Mobilization 117,239,628 Transfers to other government units \nTo fund sensitization of communities on government \n\\| \\_\\_\\_\\_\\_\\| \nAnd Mindset Change innen programmes \nAgro-Industrialization\\_\\_\\_\\_\\| \\_\\_\\_88,980,000 Allowances (Incl. Casuals, Temporary) \n\u201a \nL", "metadata": {"headings": [{"headings_0": {"content": "[10 en", "page": 38, "level": 3}}, {"headings_1": {"content": "100,000 Electrici", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 38, "level": 3}}, {"headings_1": {"content": "[10 en", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "952,669,106 tie \nAppendix 1 (d): Utilization of Warrants \nProgramme \nTo facilitate staff in execution of mandate", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 38, "level": 3}}, {"headings_1": {"content": "[10 en", "page": 38, "level": 3}}, [{"headings_0": {"content": "BE", "page": 38, "level": 3}}, {"headings_1": {"content": "[10 en", "page": 38, "level": 3}}], [{"headings_0": {"content": "BE", "page": 38, "level": 3}}, {"headings_1": {"content": "[10 en", "page": 38, "level": 3}}], [{"headings_0": {"content": "BE", "page": 38, "level": 3}}, {"headings_1": {"content": "[10 en", "page": 38, "level": 3}}]], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pane Utilised %", "metadata": {"headings": [{"headings_0": {"content": "pane Utilised %", "page": 38, "level": 2}}, {"headings_1": {"content": "BE", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Agro-Industrialization 1,279,966,503 1,278,937,928 100% = \n: \na \n\\| Community Mobilization And Change \n\\| \n\\| Development Plan Implementation 309,924,585", "metadata": {"headings": [{"headings_0": {"content": "pane Utilised %", "page": 38, "level": 2}}, {"headings_1": {"content": "BE", "page": 38, "level": 3}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Governance And |", "metadata": {"headings": [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Security 941,471,966 920,499,631 98% \\_ \n\\| Human Capital Development \n18,515,555,750 18,216,659,785 \nIntegrated Transport Infrastructure And Services \n815,965,864 \\| 791,596,699 97% ' Natural Resources, Environment, Climate Change, Land And Water Management \n734,872,707 732,973,244 100% \\| Private Sector Development \n40,222,698 38,391,322 \n33 \n\\_\\_Public Sector Transformation 5,690,414,518 5 364,102,666 Tourism Development \n5,000,000 3,239,113 \n\\| \n28,380,080,102 27,696,871,553 \\| 98% \\| \nWarrants Activities affected b/y the under utilization \nan Capital Management \\| 298,895,965 \n\\| Construction of Aganga / purchase of furniture , salaries \nReason for the underutilization of warrants \nProcurement /recruitment delays \\_ \nGovernance & Security \n20,972,335 procurement of stationary for office operations 2 district land board Items Were not procured due to unimplemented meetings council programmes \nSeminars and workshops / office supplies \n\\| \nTourism Development Mapping of tourism sites \\_", "metadata": {"headings": [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}, [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}], [{"headings_0": {"content": "Governance And |", "page": 38, "level": 2}}, {"headings_1": {"content": "pane Utilised %", "page": 38, "level": 2}}]], "page": 38, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "metadata": {"headings": [{"headings_0": {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "page": 39, "level": 3}}, {"headings_1": {"content": "Governance And |", "page": 38, "level": 2}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed release of funds. \ni Capacity gaps under commercial sector \nDefect liability period crossed to the following year. Agro- Industrialization 1,028,575 Salaries and wages \nDelayed recruitment \\| \\| \\_\\_ \nNatural \nResources, \n1,899,463 \\| Payment of wages for Borehole Maintenance Technician /office Delayed recruitment Environment, Climate i stationary", "metadata": {"headings": [{"headings_0": {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "page": 39, "level": 3}}, {"headings_1": {"content": "Governance And |", "page": 38, "level": 2}}, [{"headings_0": {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "page": 39, "level": 3}}, {"headings_1": {"content": "Governance And |", "page": 38, "level": 2}}], [{"headings_0": {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "page": 39, "level": 3}}, {"headings_1": {"content": "Governance And |", "page": 38, "level": 2}}], [{"headings_0": {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "page": 39, "level": 3}}, {"headings_1": {"content": "Governance And |", "page": 38, "level": 2}}]], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Change, Land", "metadata": {"headings": [{"headings_0": {"content": "Change, Land", "page": 39, "level": 2}}, {"headings_1": {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "page": 39, "level": 3}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated Transport \\| 24,369,165 Not Applicable Infrastructure and Services", "metadata": {"headings": [{"headings_0": {"content": "Change, Land", "page": 39, "level": 2}}, {"headings_1": {"content": "Public sector transformation 326,311,852 | Office operations, retentions or low cost ceiling", "page": 39, "level": 3}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 39, "level": 3}}, {"headings_1": {"content": "Change, Land", "page": 39, "level": 2}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Plan \\| 3,537,094 \\| Office operations. Salaries of staff not in post.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 39, "level": 3}}, {"headings_1": {"content": "Change, Land", "page": 39, "level": 2}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Development", "page": 39, "level": 3}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private Sector Development \\| \n\\| \n1 1,831,376 Travel inland 0", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Development", "page": 39, "level": 3}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[|_| Total 683,206,712", "metadata": {"headings": [{"headings_0": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= I \\| \\| \\_ \nA endix 1 : Out-puts without a ropriate indicators and targets \nNot applicable since RTI funds were warranted and utilized under road fund.", "metadata": {"headings": [{"headings_0": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}, [{"headings_0": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}], [{"headings_0": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}]], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 39, "level": 11}}, {"headings_1": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed recruitment. \n\\| \n\\| \\| i \nRetention for supply of motorcycles. \nNo. \\| Programme Budget Budget Out-put Activities \nAudit comment Audit comment Management \\| Output Output budget \non indicators on targets Response \\|", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 39, "level": 11}}, {"headings_1": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}, [{"headings_0": {"content": "BE", "page": 39, "level": 11}}, {"headings_1": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}], [{"headings_0": {"content": "BE", "page": 39, "level": 11}}, {"headings_1": {"content": "[|_| Total 683,206,712", "page": 39, "level": 3}}]], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1 No", "metadata": {"headings": [{"headings_0": {"content": "| 1 No", "page": 39, "level": 2}}, {"headings_1": {"content": "BE", "page": 39, "level": 11}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"Ol-Human = Capital TEE 320157", "metadata": {"headings": [{"headings_0": {"content": "| 1 No", "page": 39, "level": 2}}, {"headings_1": {"content": "BE", "page": 39, "level": 11}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "metadata": {"headings": [{"headings_0": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}, {"headings_1": {"content": "| 1 No", "page": 39, "level": 2}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| measure Not no,", "metadata": {"headings": [{"headings_0": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}, {"headings_1": {"content": "| 1 No", "page": 39, "level": 2}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "are", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| development Education \nnumber of desks \nprovisions for \\| Services to be supplied quantification of i \nthe activities in PBS i \n34 \n2 06-Natural Resources, 000006 Planning and 458,726,031 Supervision/monitoring of Does not address The number of There are no Environment, Climate Budgeting \nChange, Land And services \nWater \n\\| \n3 01-AGRO- \n010008 Capacity \nproduction wells. \nmonitoring and monitoring/supervi provisions for supervision of sion visits not quantification of \\| other works in the specified \nthe activities in PBS output \n117,930,056 Farm visits to eligible Performance There are no The format of the INDUSTRIALIZATION Strengthening \\| farmers confirm indicators the \nto \nare targeted farmers work plans are registration, field based \\| number of eligible to be visited. \nspecified by the \\| \n\\| \nverification, technical farmers visited micro scale \\| assessment, social & irrigation \\| \nenvironmental safeguards guidelines. \\| \nscreening. \n\\| \\|\\_ Se \\| Awareness creation for Performance There are no The format of the \\| \nDistrict leadership(DEC, Indicators are no targets on number \\| work plans are \\| \nDistrict council, DTPC, of district leaders of leaders to be specified by the \\| \\| RDC,DISO, OWC, Dev't sensitized sensitized micro scale \\| \\| \npartners, Religious & \nirrigation guidelines \\| i cultural leaders \nKr \n\u201a \n\\| \n: \nAppendix 1 \n: Implementation of Sampled Outputs Activities \nFully implemented out-puts \nNo \\| \\| Program \nSub-program PIAP-out \nBudget Total Out-put Total No Number of fully \n\\| \nOut- expenditure UGX activities in the implemented", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}, [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}], [{"headings_0": {"content": "are", "page": 39, "level": 2}}, {"headings_1": {"content": "EEE | Primary | 257,770,000 | Supply of three seater desks of | indicated.", "page": 39, "level": 2}}]], "page": 39, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201eout-put \u201eactivities", "metadata": {"headings": [{"headings_0": {"content": "\u201eout-put \u201eactivities", "page": 40, "level": 1}}, {"headings_1": {"content": "are", "page": 39, "level": 2}}], "page": 40, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "metadata": {"headings": [{"headings_0": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}, {"headings_1": {"content": "\u201eout-put \u201eactivities", "page": 40, "level": 1}}], "page": 40, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 INFRASTRUCTURE AND SERVICES Management \ninfrastructure rehabilitated and \\| maintained. \nPartially Implemented out-puts \n\\| No. Program", "metadata": {"headings": [{"headings_0": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}, {"headings_1": {"content": "\u201eout-put \u201eactivities", "page": 40, "level": 1}}, [{"headings_0": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}, {"headings_1": {"content": "\u201eout-put \u201eactivities", "page": 40, "level": 1}}], [{"headings_0": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}, {"headings_1": {"content": "\u201eout-put \u201eactivities", "page": 40, "level": 1}}], [{"headings_0": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}, {"headings_1": {"content": "\u201eout-put \u201eactivities", "page": 40, "level": 1}}]], "page": 40, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sub-program", "metadata": {"headings": [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}], "page": 40, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PIAP-Outs \nBudget Total Out-put Total No Number of fully No of partially No of activities Out-put expenditure activities in implemented implemented that were not \\| UGX \u2018000\u201d the activities activities implemented \n\"1 \\| Human Capital 02-Population 1203011003 health 320165 1019119753 \n6 1 \\| \n35 \nManagement \n\\_ u \nPrevention \n\\| \n\\| \n2 01- 01205010202-Basic : 320157 255,269,921 2 0 \\| \nEducation,Sports Requirements and \n\\| \n\\| \nand skills \nMinimum standards met \\| \nby schools and training \\| \ninstitutions \n[ \n\\| \n3 \\| 06-Natural 01-Environment and 06060601-Strategy for 000006 458,726,03 \n2 0 Resources, \nNatural Resources NDP III implementation \\| Environment, Climate \\| Management \ncoordination developed. \\| \\| ' Change, Land And \\| \n\\| \\| \\| Water \n4 01-Ag 02-Agricultural 01041202-Farmers Industrialization Production and sensitised on", "metadata": {"headings": [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}, [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}], [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}], [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}], [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}], [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}], [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}], [{"headings_0": {"content": "Sub-program", "page": 40, "level": 3}}, {"headings_1": {"content": "u 09-INTEGRATED TRANSPORT | 04-Transport Asset = 260010 | 223,229 sini", "page": 40, "level": 3}}]], "page": 40, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Productivity", "metadata": {"headings": [{"headings_0": {"content": "Productivity", "page": 41, "level": 3}}, {"headings_1": {"content": "Sub-program", "page": 40, "level": 3}}], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "productivity", "metadata": {"headings": [{"headings_0": {"content": "productivity", "page": 41, "level": 2}}, {"headings_1": {"content": "Productivity", "page": 41, "level": 3}}], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "enhancement", "metadata": {"headings": [{"headings_0": {"content": "productivity", "page": 41, "level": 2}}, {"headings_1": {"content": "Productivity", "page": 41, "level": 3}}], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "technologies", "metadata": {"headings": [{"headings_0": {"content": "technologies", "page": 41, "level": 3}}, {"headings_1": {"content": "productivity", "page": 41, "level": 2}}], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\_\\_. \\| \u201a 02-Agricultural \ni \\| \n\\| Production and \ni \\| Productivity en \\| \na \n09-Integrated 04-Transport Asset 09040106-Community 260002 \nTransport Management access & feeder roads \nInfrastructure And constructed &", "metadata": {"headings": [{"headings_0": {"content": "technologies", "page": 41, "level": 3}}, {"headings_1": {"content": "productivity", "page": 41, "level": 2}}, [{"headings_0": {"content": "technologies", "page": 41, "level": 3}}, {"headings_1": {"content": "productivity", "page": 41, "level": 2}}]], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Services", "metadata": {"headings": [{"headings_0": {"content": "| Services", "page": 41, "level": 2}}, {"headings_1": {"content": "technologies", "page": 41, "level": 3}}], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "maintained to facilitate market access \nAppendix 2: Utilization of wage per department \ni Department Name \nApproved Budget Supplementary Revised Budget UGX. UGX. UGX. \nbs Administration \\| \na ESTES OS rE 885,367,013 EEE EEE EEE", "metadata": {"headings": [{"headings_0": {"content": "| Services", "page": 41, "level": 2}}, {"headings_1": {"content": "technologies", "page": 41, "level": 3}}, [{"headings_0": {"content": "| Services", "page": 41, "level": 2}}, {"headings_1": {"content": "technologies", "page": 41, "level": 3}}], [{"headings_0": {"content": "| Services", "page": 41, "level": 2}}, {"headings_1": {"content": "technologies", "page": 41, "level": 3}}], [{"headings_0": {"content": "| Services", "page": 41, "level": 2}}, {"headings_1": {"content": "technologies", "page": 41, "level": 3}}], [{"headings_0": {"content": "| Services", "page": 41, "level": 2}}, {"headings_1": {"content": "technologies", "page": 41, "level": 3}}]], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eo", "metadata": {"headings": [{"headings_0": {"content": "eo", "page": 41, "level": 1}}, {"headings_1": {"content": "| Services", "page": 41, "level": 2}}], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Community Based 57,578,000 57,578,000 \\| 57,578,000 54,426,028 3,151,972 \\| Education \\| 7,585,282,825 270,298,845 7,855,581,670 7,855,581,670 7,849,568,968 6,012,702 a \n\\| Finance 100,194,000 100,194,000 100,194,000 100,194,000 \nee 3 En] ie a \u2018 Po \"Health 6,041,797,400 506,400,000\\} 6,548,197,400 6,548,197,400 6,529,286,418 18,910,982 \n36 \nInternal Audit \\| 27,855,000 I 27,855,000 27,855,000 23,009,761 4,845,239 ren Resources 92,185000 121,185,000 121,185,000 120,578,497 606,503 \nNatural 3 0 29,000,000 \n~~ 4,000,000 ~~ 61,064,000", "metadata": {"headings": [{"headings_0": {"content": "eo", "page": 41, "level": 1}}, {"headings_1": {"content": "| Services", "page": 41, "level": 2}}, [{"headings_0": {"content": "eo", "page": 41, "level": 1}}, {"headings_1": {"content": "| Services", "page": 41, "level": 2}}], [{"headings_0": {"content": "eo", "page": 41, "level": 1}}, {"headings_1": {"content": "| Services", "page": 41, "level": 2}}], [{"headings_0": {"content": "eo", "page": 41, "level": 1}}, {"headings_1": {"content": "| Services", "page": 41, "level": 2}}], [{"headings_0": {"content": "eo", "page": 41, "level": 1}}, {"headings_1": {"content": "| Services", "page": 41, "level": 2}}]], "page": 41, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "61,064,000", "metadata": {"headings": [{"headings_0": {"content": "61,064,000", "page": 42, "level": 3}}, {"headings_1": {"content": "eo", "page": 41, "level": 1}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7,534 57,064,000", "metadata": {"headings": [{"headings_0": {"content": "61,064,000", "page": 42, "level": 3}}, {"headings_1": {"content": "eo", "page": 41, "level": 1}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "61,016,466", "metadata": {"headings": [{"headings_0": {"content": "61,016,466", "page": 42, "level": 3}}, {"headings_1": {"content": "61,064,000", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Production and Marketing \\| 610,499,462 \\| 111,200,000 721,699,462 721,699,461 721,204,886 494,575", "metadata": {"headings": [{"headings_0": {"content": "61,016,466", "page": 42, "level": 3}}, {"headings_1": {"content": "61,064,000", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineering", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 42, "level": 3}}, {"headings_1": {"content": "61,016,466", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nRoads and 84,998,000 18,400,000 103,398,000 103,398,000 102,092,588 1,305,412 \u2018Statutory bodies \\| 104,503,999 \\| 0 104,503,999 104,503,999 103,962,328 541,671 \\| Trade, Industry and Local \\| \n27,855,000 27,855,000 \\| 27,855,000 27,533,624 321,376", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 42, "level": 3}}, {"headings_1": {"content": "61,016,466", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 2}}, {"headings_1": {"content": "Engineering", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nWater 50,425,000 6,000,000 56,425,000 56,425,000 55,232,106 1,192,894", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 2}}, {"headings_1": {"content": "Engineering", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Grand Total u 40,479,802,111 1,938,842,646 | 37,430,860", "metadata": {"headings": [{"headings_0": {"content": "| Grand Total u 40,479,802,111 1,938,842,646 | 37,430,860", "page": 42, "level": 3}}, {"headings_1": {"content": "Development", "page": 42, "level": 2}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "42,418,644,757 41,814,161,014 41,377,607,815 \nAppendix 3 (a): Projects for which Field Appraisals where not undertaken \nSN \\| Water Projects/facilities Planned Expenditure (UGX) \nConformity with Desk appraisal", "metadata": {"headings": [{"headings_0": {"content": "| Grand Total u 40,479,802,111 1,938,842,646 | 37,430,860", "page": 42, "level": 3}}, {"headings_1": {"content": "Development", "page": 42, "level": 2}}, [{"headings_0": {"content": "| Grand Total u 40,479,802,111 1,938,842,646 | 37,430,860", "page": 42, "level": 3}}, {"headings_1": {"content": "Development", "page": 42, "level": 2}}], [{"headings_0": {"content": "| Grand Total u 40,479,802,111 1,938,842,646 | 37,430,860", "page": 42, "level": 3}}, {"headings_1": {"content": "Development", "page": 42, "level": 2}}]], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aanity", "metadata": {"headings": [{"headings_0": {"content": "Aanity", "page": 42, "level": 2}}, {"headings_1": {"content": "| Grand Total u 40,479,802,111 1,938,842,646 | 37,430,860", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Developmentpan", "metadata": {"headings": [{"headings_0": {"content": "Developmentpan", "page": 42, "level": 2}}, {"headings_1": {"content": "Aanity", "page": 42, "level": 2}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \\| 000000 \\| \n9 \\| '\u0131 Rehabilitation of bore boreholes 10 \na \\| \n68,564,000 \n\\| Eligible Capital Project extracted from 2020- Desk Appraisal not", "metadata": {"headings": [{"headings_0": {"content": "Developmentpan", "page": 42, "level": 2}}, {"headings_1": {"content": "Aanity", "page": 42, "level": 2}}, [{"headings_0": {"content": "Developmentpan", "page": 42, "level": 2}}, {"headings_1": {"content": "Aanity", "page": 42, "level": 2}}], [{"headings_0": {"content": "Developmentpan", "page": 42, "level": 2}}, {"headings_1": {"content": "Aanity", "page": 42, "level": 2}}]], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Erbe il", "metadata": {"headings": [{"headings_0": {"content": "Erbe il", "page": 42, "level": 3}}, {"headings_1": {"content": "Developmentpan", "page": 42, "level": 2}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure 2025 development plan done", "metadata": {"headings": [{"headings_0": {"content": "Erbe il", "page": 42, "level": 3}}, {"headings_1": {"content": "Developmentpan", "page": 42, "level": 2}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iti", "metadata": {"headings": [{"headings_0": {"content": "iti", "page": 42, "level": 11}}, {"headings_1": {"content": "Erbe il", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u01312 \\| Construction of boreholes \n175,000,000 \nEligible Capital Project extracted from 2020- \\| Desk Appraisal not \\| \\| \nexpenditure 2025 development plan \\| done i \u201cconstruction \n\\|", "metadata": {"headings": [{"headings_0": {"content": "iti", "page": 42, "level": 11}}, {"headings_1": {"content": "Erbe il", "page": 42, "level": 3}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aos Drilling and", "metadata": {"headings": [{"headings_0": {"content": "aos Drilling and", "page": 42, "level": 2}}, {"headings_1": {"content": "iti", "page": 42, "level": 11}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of \n120,000,000 Eligible Capital Project extracted from 2020- Desk Appraisal not \\| \nproduction wells \\| \nexpenditure 2025 development plan done \n4 Design of piped water supply : \n35,000,000 \nProject extracted from 2020- Desk Appraisal not", "metadata": {"headings": [{"headings_0": {"content": "aos Drilling and", "page": 42, "level": 2}}, {"headings_1": {"content": "iti", "page": 42, "level": 11}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "scheme", "metadata": {"headings": [{"headings_0": {"content": "scheme", "page": 42, "level": 3}}, {"headings_1": {"content": "aos Drilling and", "page": 42, "level": 2}}], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure 2025 development plan done \n\\_\\_\\_\\_\\|\\_ \n5 Water quality testing for old water 40 \n6,802,000 \nEligible expenditure Project extracted from 2020- Desk Appraisal not f sources \n2025 development plan done \n\\_\\_\\_\\| \\| \\_ \nRan \nTotal 405,366,000 \\| \n\\| \n37 \nAppendix 3 (b) No special Consideration of Seed Schools and Health Centres \ni S/N \\| UGIFT Project \nWater source place and status \\| \nCommunity (name) and accessibility to Audit Conclusion", "metadata": {"headings": [{"headings_0": {"content": "scheme", "page": 42, "level": 3}}, {"headings_1": {"content": "aos Drilling and", "page": 42, "level": 2}}, [{"headings_0": {"content": "scheme", "page": 42, "level": 3}}, {"headings_1": {"content": "aos Drilling and", "page": 42, "level": 2}}], [{"headings_0": {"content": "scheme", "page": 42, "level": 3}}, {"headings_1": {"content": "aos Drilling and", "page": 42, "level": 2}}], [{"headings_0": {"content": "scheme", "page": 42, "level": 3}}, {"headings_1": {"content": "aos Drilling and", "page": 42, "level": 2}}], [{"headings_0": {"content": "scheme", "page": 42, "level": 3}}, {"headings_1": {"content": "aos Drilling and", "page": 42, "level": 2}}]], "page": 42, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= FE", "metadata": {"headings": [{"headings_0": {"content": "= FE", "page": 43, "level": 3}}, {"headings_1": {"content": "scheme", "page": 42, "level": 3}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Upgrade of Aganga health center \nThere is an existing borehole", "metadata": {"headings": [{"headings_0": {"content": "= FE", "page": 43, "level": 3}}, {"headings_1": {"content": "scheme", "page": 42, "level": 3}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Aganga village \"water sourced from a |No", "metadata": {"headings": [{"headings_0": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}, {"headings_1": {"content": "= FE", "page": 43, "level": 3}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "water source constructed but not functional \nbore at igoti primary school. \nunder UGIFT nn There is an existing functional Kidilani village in chegere sc \nNo water source constructed \\| \\| houses in kidilani Borehole \nunder UGIFT j \\| \\| \nS Construction \\| \\| Kungu \nto two unit staff There is an existing functional \nparish in Akokolo subcounty No water source constructed \\| houses in kungu Borehole \nunder \nUGIFT \n\\| \n\\_ \nAppendix 3 (c): Project completion \n\\| SN \\| Water Projects/facilities Planned Expenditure Project Remarks quantity (UGX) completion", "metadata": {"headings": [{"headings_0": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}, {"headings_1": {"content": "= FE", "page": 43, "level": 3}}, [{"headings_0": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}, {"headings_1": {"content": "= FE", "page": 43, "level": 3}}], [{"headings_0": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}, {"headings_1": {"content": "= FE", "page": 43, "level": 3}}], [{"headings_0": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}, {"headings_1": {"content": "= FE", "page": 43, "level": 3}}]], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tee", "metadata": {"headings": [{"headings_0": {"content": "Tee", "page": 43, "level": 2}}, {"headings_1": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1 Rehabilitation of bore boreholes \n10", "metadata": {"headings": [{"headings_0": {"content": "Tee", "page": 43, "level": 2}}, {"headings_1": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}, [{"headings_0": {"content": "Tee", "page": 43, "level": 2}}, {"headings_1": {"content": "| Aganga village \"water sourced from a |No", "page": 43, "level": 3}}]], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "68,", "metadata": {"headings": [{"headings_0": {"content": "68,", "page": 43, "level": 1}}, {"headings_1": {"content": "Tee", "page": 43, "level": 2}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "564, 000", "metadata": {"headings": [{"headings_0": {"content": "564, 000", "page": 43, "level": 1}}, {"headings_1": {"content": "68,", "page": 43, "level": 1}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Completed Delayed \nmmm contract \u2018start ie date was \u2018Oth Dec 2022; end date 10th may 2023 \\| \n\\| \nactual start date was 24th April 2023 completed on 26th may 2023. \n\\| \n\\_ 175,000,000 Completed \nno delays registered contract start date was 24th Jan 2023 and completed on 24th June 2023 \nand construction of 3 5 \nki production wells \\| \\| \n\\| 3 Drilling \n120,000,000 \n[2 completed \\| \n\\| production well drilled but whole piped water system not yet completed \n4 I \\| \\| \n\\| \nDesign of piped water supply 1 \n35,000,000 Completed \n\\| Design completed however, water system not yet fully constructed. \\| \nLe EEE 39856640 DO En \n\\|", "metadata": {"headings": [{"headings_0": {"content": "564, 000", "page": 43, "level": 1}}, {"headings_1": {"content": "68,", "page": 43, "level": 1}}, [{"headings_0": {"content": "564, 000", "page": 43, "level": 1}}, {"headings_1": {"content": "68,", "page": 43, "level": 1}}], [{"headings_0": {"content": "564, 000", "page": 43, "level": 1}}, {"headings_1": {"content": "68,", "page": 43, "level": 1}}], [{"headings_0": {"content": "564, 000", "page": 43, "level": 1}}, {"headings_1": {"content": "68,", "page": 43, "level": 1}}], [{"headings_0": {"content": "564, 000", "page": 43, "level": 1}}, {"headings_1": {"content": "68,", "page": 43, "level": 1}}], [{"headings_0": {"content": "564, 000", "page": 43, "level": 1}}, {"headings_1": {"content": "68,", "page": 43, "level": 1}}]], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A endix 3_ (d): Asset Register", "metadata": {"headings": [{"headings_0": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}, {"headings_1": {"content": "564, 000", "page": 43, "level": 1}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "er i Water Projects/ facilities", "metadata": {"headings": [{"headings_0": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}, {"headings_1": {"content": "564, 000", "page": 43, "level": 1}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pd", "metadata": {"headings": [{"headings_0": {"content": "pd", "page": 43, "level": 3}}, {"headings_1": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Be \nPlanned quantity Expenditure Remarks \n38 \nAppendix 3 (e): Functionality of the water projects \nSN \\| Water Projects/facilities \nActual no Expenditure Functionality Remarks", "metadata": {"headings": [{"headings_0": {"content": "pd", "page": 43, "level": 3}}, {"headings_1": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}, [{"headings_0": {"content": "pd", "page": 43, "level": 3}}, {"headings_1": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}], [{"headings_0": {"content": "pd", "page": 43, "level": 3}}, {"headings_1": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}], [{"headings_0": {"content": "pd", "page": 43, "level": 3}}, {"headings_1": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}], [{"headings_0": {"content": "pd", "page": 43, "level": 3}}, {"headings_1": {"content": "A endix 3_ (d): Asset Register", "page": 43, "level": 3}}]], "page": 43, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 44, "level": 1}}, {"headings_1": {"content": "pd", "page": 43, "level": 3}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ \n[ \nRehabilitation bore boreholes ee ig 68,564, = 000 \u2014 5: \nRETURN TEEN DEMENZ EEE ET 1 \\| of 10 \nfunctional \nused by teopok,Akukinga,nakitoma, villages etc. \n2 \\| Construction of boreholes \nused by witim A and corner adek market, lela, awany,Tarogali villages etc \n82 L Drilling I \\| \nand construction of production 2", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 44, "level": 1}}, {"headings_1": {"content": "pd", "page": 43, "level": 3}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "120,000,000", "metadata": {"headings": [{"headings_0": {"content": "120,000,000", "page": 44, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 44, "level": 1}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not functional not yet functional since other systems of the piped water [otal ;\\_Wwells \nsystem like pumps, pipes and reservoir tanks not planned a \\| 5 \nie J. 363,564,000, \\| \nAppendix (a): Transfer of PRF to un \u2014licensed Saccos \nu \nne \\| ParishName \\| Name \nof SACCO Is the SACCO registered under Remarks \n\\| Microfinance Institutions money \\| \\| lenders act 2016? (Yes/No) \ni cme", "metadata": {"headings": [{"headings_0": {"content": "120,000,000", "page": 44, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 44, "level": 1}}, [{"headings_0": {"content": "120,000,000", "page": 44, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 44, "level": 1}}]], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AYAGO", "metadata": {"headings": [{"headings_0": {"content": "AYAGO", "page": 44, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 44, "level": 3}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SR RR \\| AYAGO \\_ = see pe \nA OP, ERSTES SET A Not NETTE licenced\\_ RENEE NO \na \n\\| \n\\| \nPs ALARO ALARO Not licenced \nTEBOKE TEBOKE nS ; Not licenced i : \na", "metadata": {"headings": [{"headings_0": {"content": "AYAGO", "page": 44, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 44, "level": 3}}, [{"headings_0": {"content": "AYAGO", "page": 44, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 44, "level": 3}}], [{"headings_0": {"content": "AYAGO", "page": 44, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 44, "level": 3}}]], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sg", "metadata": {"headings": [{"headings_0": {"content": "Sg", "page": 44, "level": 1}}, {"headings_1": {"content": "AYAGO", "page": 44, "level": 3}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nz", "metadata": {"headings": [{"headings_0": {"content": "nz", "page": 44, "level": 2}}, {"headings_1": {"content": "Sg", "page": 44, "level": 1}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAKERE Not licenced \nAKETO AKETO N3O Not licenced \u0131 \nendix 4 (b): Transfer of PRF to SACCOs without PRF financing agreement \nSN Vote Name Parish Name Name of SACCO Did the SACCO Date funds Date \nRemarks Chairperson were agreement \nsign PRF received was signed \n\\| \\| financing", "metadata": {"headings": [{"headings_0": {"content": "nz", "page": 44, "level": 2}}, {"headings_1": {"content": "Sg", "page": 44, "level": 1}}, [{"headings_0": {"content": "nz", "page": 44, "level": 2}}, {"headings_1": {"content": "Sg", "page": 44, "level": 1}}], [{"headings_0": {"content": "nz", "page": 44, "level": 2}}, {"headings_1": {"content": "Sg", "page": 44, "level": 1}}], [{"headings_0": {"content": "nz", "page": 44, "level": 2}}, {"headings_1": {"content": "Sg", "page": 44, "level": 1}}]], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ean ae", "metadata": {"headings": [{"headings_0": {"content": "ean ae", "page": 44, "level": 3}}, {"headings_1": {"content": "nz", "page": 44, "level": 2}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "iz TAPAC DLG TA AYAGO", "metadata": {"headings": [{"headings_0": {"content": "ean ae", "page": 44, "level": 3}}, {"headings_1": {"content": "nz", "page": 44, "level": 2}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2/12/2022 NA", "metadata": {"headings": [{"headings_0": {"content": "2/12/2022 NA", "page": 44, "level": 2}}, {"headings_1": {"content": "ean ae", "page": 44, "level": 3}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n2", "metadata": {"headings": [{"headings_0": {"content": "2/12/2022 NA", "page": 44, "level": 2}}, {"headings_1": {"content": "ean ae", "page": 44, "level": 3}}, [{"headings_0": {"content": "2/12/2022 NA", "page": 44, "level": 2}}, {"headings_1": {"content": "ean ae", "page": 44, "level": 3}}]], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TEBOKE", "metadata": {"headings": [{"headings_0": {"content": "TEBOKE", "page": 44, "level": 2}}, {"headings_1": {"content": "2/12/2022 NA", "page": 44, "level": 2}}], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funding agreement was S not signed \\| \n[3 ALARO Financing Agreement signed 14 \\| KUNGU KUNGU 2/12/2022 Financing Agreement not availed rn \\|P \nae ABO \\_ PABBO a \n2/12/2022 \nDid not receive the first batch funds of 10,000,000 due to issues with the \n39 \nAppendix 3 (b) No special Consideration of Seed Schools and Health Centres \nS/N UGIFT Project", "metadata": {"headings": [{"headings_0": {"content": "TEBOKE", "page": 44, "level": 2}}, {"headings_1": {"content": "2/12/2022 NA", "page": 44, "level": 2}}, [{"headings_0": {"content": "TEBOKE", "page": 44, "level": 2}}, {"headings_1": {"content": "2/12/2022 NA", "page": 44, "level": 2}}], [{"headings_0": {"content": "TEBOKE", "page": 44, "level": 2}}, {"headings_1": {"content": "2/12/2022 NA", "page": 44, "level": 2}}], [{"headings_0": {"content": "TEBOKE", "page": 44, "level": 2}}, {"headings_1": {"content": "2/12/2022 NA", "page": 44, "level": 2}}], [{"headings_0": {"content": "TEBOKE", "page": 44, "level": 2}}, {"headings_1": {"content": "2/12/2022 NA", "page": 44, "level": 2}}], [{"headings_0": {"content": "TEBOKE", "page": 44, "level": 2}}, {"headings_1": {"content": "2/12/2022 NA", "page": 44, "level": 2}}]], "page": 44, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[1 bo. \nUpgrade of Aganga health center There is an existing borehole Aganga village water sourced from a No water source constructed but not functional \nbore at igoti primary school. \nunder UGIFT \n2 \nConstruction to two unit staff There is an existing functional Kidilani village in chegere sc houses in kidilani Borehole \n\\| \nx \n\\| Construction to two unit staff There is an existing functional Kungu parish in Akokolo subcounty \\| houses in kungu Borehole \nAppendix 3 (c): Project completion \nSN Water Projects/facilities Planned Expenditure Project Remarks quantity \ncompletion \nfa. \\| Rehabilitation of bore boreholes 10 \n68,564,000 Completed \nNo water source constructed \\| under UGIFT \\| \\| \nNo water source constructed under UGIFT \nactual start date was 24th April 2023 completed on 26th may 2023.", "metadata": {"headings": [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}, [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}], [{"headings_0": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, {"headings_1": {"content": "TEBOKE", "page": 44, "level": 2}}]], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ay", "metadata": {"headings": [{"headings_0": {"content": "ay", "page": 45, "level": 11}}, {"headings_1": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \n2 Construction of boreholes \n\\| 3 \\| Drilling and construction of 1 production wells", "metadata": {"headings": [{"headings_0": {"content": "ay", "page": 45, "level": 11}}, {"headings_1": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}, [{"headings_0": {"content": "ay", "page": 45, "level": 11}}, {"headings_1": {"content": "Water source place and status Community (name) and accessibility to Audit Conclusion", "page": 45, "level": 2}}]], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "scheme", "metadata": {"headings": [{"headings_0": {"content": "scheme", "page": 45, "level": 2}}, {"headings_1": {"content": "ay", "page": 45, "level": 11}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "scheme", "page": 45, "level": 2}}, {"headings_1": {"content": "ay", "page": 45, "level": 11}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 45, "level": 2}}, {"headings_1": {"content": "scheme", "page": 45, "level": 2}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \n: \n7", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 45, "level": 2}}, {"headings_1": {"content": "scheme", "page": 45, "level": 2}}, [{"headings_0": {"content": "Total", "page": 45, "level": 2}}, {"headings_1": {"content": "scheme", "page": 45, "level": 2}}]], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "175,000,000", "metadata": {"headings": [{"headings_0": {"content": "175,000,000", "page": 45, "level": 3}}, {"headings_1": {"content": "Total", "page": 45, "level": 2}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "120,000,000 2 completed", "metadata": {"headings": [{"headings_0": {"content": "175,000,000", "page": 45, "level": 3}}, {"headings_1": {"content": "Total", "page": 45, "level": 2}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "398,564,000", "metadata": {"headings": [{"headings_0": {"content": "398,564,000", "page": 45, "level": 3}}, {"headings_1": {"content": "175,000,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "no delays registered contract start date was 24th Jan 2023 and completed on 24th June 2023 \nproduction well drilled but whole piped water system not yet completed \nAppendix 3 (d): Asset Register \nSN \\| Water Projects/facilities \nPlanned quantity Expenditure Remarks", "metadata": {"headings": [{"headings_0": {"content": "398,564,000", "page": 45, "level": 3}}, {"headings_1": {"content": "175,000,000", "page": 45, "level": 3}}, [{"headings_0": {"content": "398,564,000", "page": 45, "level": 3}}, {"headings_1": {"content": "175,000,000", "page": 45, "level": 3}}]], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "metadata": {"headings": [{"headings_0": {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "page": 45, "level": 3}}, {"headings_1": {"content": "398,564,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Construction of boreholes \n19% \\_ Drilling and construction of production wells", "metadata": {"headings": [{"headings_0": {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "page": 45, "level": 3}}, {"headings_1": {"content": "398,564,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | Total", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 45, "level": 1}}, {"headings_1": {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "page": 45, "level": 3}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "175,000,000 \nBore holes not captured in the asset register \n120,000,000 \nBore holes not captured in the asset register", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 45, "level": 1}}, {"headings_1": {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "page": 45, "level": 3}}, [{"headings_0": {"content": "| | Total", "page": 45, "level": 1}}, {"headings_1": {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "page": 45, "level": 3}}], [{"headings_0": {"content": "| | Total", "page": 45, "level": 1}}, {"headings_1": {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "page": 45, "level": 3}}], [{"headings_0": {"content": "| | Total", "page": 45, "level": 1}}, {"headings_1": {"content": "[1 | Rehabilitation of bore boreholes 68,564,000 ister", "page": 45, "level": 3}}]], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "po 863,564,000 ||", "metadata": {"headings": [{"headings_0": {"content": "po 863,564,000 ||", "page": 45, "level": 3}}, {"headings_1": {"content": "| | Total", "page": 45, "level": 1}}], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38 \nAppendix 3 (e): Functionality of the water projects \n[sn \\| Water Projects/facilities \nActual no Expenditure Functionality Remarks Ar \\| \\| Rehabs bore u \n; of t 10 \nboreholes \\| 68 000", "metadata": {"headings": [{"headings_0": {"content": "po 863,564,000 ||", "page": 45, "level": 3}}, {"headings_1": {"content": "| | Total", "page": 45, "level": 1}}, [{"headings_0": {"content": "po 863,564,000 ||", "page": 45, "level": 3}}, {"headings_1": {"content": "| | Total", "page": 45, "level": 1}}], [{"headings_0": {"content": "po 863,564,000 ||", "page": 45, "level": 3}}, {"headings_1": {"content": "| | Total", "page": 45, "level": 1}}], [{"headings_0": {"content": "po 863,564,000 ||", "page": 45, "level": 3}}, {"headings_1": {"content": "| | Total", "page": 45, "level": 1}}]], "page": 45, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "564,(", "metadata": {"headings": [{"headings_0": {"content": "564,(", "page": 46, "level": 1}}, {"headings_1": {"content": "po 863,564,000 ||", "page": 45, "level": 3}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "functional \nused by teopok,Akukinga,nakitoma, villages etc. \n\\| Construction \u201cof boreholes \n7 \n175,000,000 functional used by witim A and corner adek market, lela, awany, Tarogali villages etc \nst \n\\| \n3 \\| Drilling and construction of production", "metadata": {"headings": [{"headings_0": {"content": "564,(", "page": 46, "level": 1}}, {"headings_1": {"content": "po 863,564,000 ||", "page": 45, "level": 3}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "120,000,000", "metadata": {"headings": [{"headings_0": {"content": "120,000,000", "page": 46, "level": 3}}, {"headings_1": {"content": "564,(", "page": 46, "level": 1}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not functional \\| not yet functional since other systems of the piped water wells \nsystem like pumps, pipes and reservoir tanks not planned Das Total \\_ \u2014 MEERE \nne een 363,564,000 phon \n\\_ADE yendix 4 \n(a): Name Transfer of PRF to un \u2014licensed Saccos", "metadata": {"headings": [{"headings_0": {"content": "120,000,000", "page": 46, "level": 3}}, {"headings_1": {"content": "564,(", "page": 46, "level": 1}}, [{"headings_0": {"content": "120,000,000", "page": 46, "level": 3}}, {"headings_1": {"content": "564,(", "page": 46, "level": 1}}]], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Vote", "metadata": {"headings": [{"headings_0": {"content": "[Vote", "page": 46, "level": 2}}, {"headings_1": {"content": "120,000,000", "page": 46, "level": 3}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish Name \nName of SACCO Is the SACCO registered under Remarks Microfinance Institutions money \nAPAC AYAGO AYAGO \\| NO Not licenced \n\\_ \n\\| \nCALARO- NO Not licenced", "metadata": {"headings": [{"headings_0": {"content": "[Vote", "page": 46, "level": 2}}, {"headings_1": {"content": "120,000,000", "page": 46, "level": 3}}, [{"headings_0": {"content": "[Vote", "page": 46, "level": 2}}, {"headings_1": {"content": "120,000,000", "page": 46, "level": 3}}]], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "De A Teret", "metadata": {"headings": [{"headings_0": {"content": "De A Teret", "page": 46, "level": 1}}, {"headings_1": {"content": "[Vote", "page": 46, "level": 2}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| KUNGU", "metadata": {"headings": [{"headings_0": {"content": "| KUNGU", "page": 46, "level": 1}}, {"headings_1": {"content": "De A Teret", "page": 46, "level": 1}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PABBO \nAWILA IN Notlicenced \n\\| \nes AKERE AKERE NO Not licenced i Pen AKETO N30 Not licenced \nendix 4 (b): Transfer of PRF to SACCOs without PRF financing agreement \n\\| Vote Name Parish Name Name of SACCO Did the SACCO Date funds Date \nRemarks Chairperson were agreement \nsign PRF received was signed \nfinancing \nagreement \nWith the AQ? \n\\| \nNO \n\\| \n\\| \nT 2/12/2022 7", "metadata": {"headings": [{"headings_0": {"content": "| KUNGU", "page": 46, "level": 1}}, {"headings_1": {"content": "De A Teret", "page": 46, "level": 1}}, [{"headings_0": {"content": "| KUNGU", "page": 46, "level": 1}}, {"headings_1": {"content": "De A Teret", "page": 46, "level": 1}}], [{"headings_0": {"content": "| KUNGU", "page": 46, "level": 1}}, {"headings_1": {"content": "De A Teret", "page": 46, "level": 1}}], [{"headings_0": {"content": "| KUNGU", "page": 46, "level": 1}}, {"headings_1": {"content": "De A Teret", "page": 46, "level": 1}}]], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cFunding. \u2018agreement was nn signed", "metadata": {"headings": [{"headings_0": {"content": "\u201cFunding. \u2018agreement was nn signed", "page": 46, "level": 3}}, {"headings_1": {"content": "| KUNGU", "page": 46, "level": 1}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "\u201cFunding. \u2018agreement was nn signed", "page": 46, "level": 3}}, {"headings_1": {"content": "| KUNGU", "page": 46, "level": 1}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "not", "metadata": {"headings": [{"headings_0": {"content": "not", "page": 46, "level": 3}}, {"headings_1": {"content": "\u201cFunding. \u2018agreement was nn signed", "page": 46, "level": 3}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TEBOKE TEBOKE YES \n2/12/2022 \n23/06/2022 Financing agreement signed but not witnessed by AG \\| ALARO \\_IvEs\\_\\_\\_\\_\\_ 12712/2022 22/06/2022 Financing Agreement signed \nKUNGU KUNGU\\_ NOTAVAILED \\| 2/12/2022 NOT AVAILED Financing Agreement not availed", "metadata": {"headings": [{"headings_0": {"content": "not", "page": 46, "level": 3}}, {"headings_1": {"content": "\u201cFunding. \u2018agreement was nn signed", "page": 46, "level": 3}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|PBBO | PABBO", "metadata": {"headings": [{"headings_0": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}, {"headings_1": {"content": "not", "page": 46, "level": 3}}], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2/12/2022 \n\\_\\_\\| 22/06/2022 \\| Did not receive the first batch funds of 10,000,000 due \nto issues with the \n39 \nBer eee a", "metadata": {"headings": [{"headings_0": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}, {"headings_1": {"content": "not", "page": 46, "level": 3}}, [{"headings_0": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}, {"headings_1": {"content": "not", "page": 46, "level": 3}}], [{"headings_0": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}, {"headings_1": {"content": "not", "page": 46, "level": 3}}], [{"headings_0": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}, {"headings_1": {"content": "not", "page": 46, "level": 3}}]], "page": 46, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aw AWILA", "metadata": {"headings": [{"headings_0": {"content": "Aw AWILA", "page": 47, "level": 2}}, {"headings_1": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ye \n2/12/2022 22/06/2022 Financing agreement signed but not witnessed by AG AKERE \nYe \n2/12/2022 22/06/2022 Financing agreement signed but not witnessed by AG", "metadata": {"headings": [{"headings_0": {"content": "Aw AWILA", "page": 47, "level": 2}}, {"headings_1": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}, [{"headings_0": {"content": "Aw AWILA", "page": 47, "level": 2}}, {"headings_1": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}], [{"headings_0": {"content": "Aw AWILA", "page": 47, "level": 2}}, {"headings_1": {"content": "|PBBO | PABBO", "page": 46, "level": 3}}]], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|AKETO. |", "metadata": {"headings": [{"headings_0": {"content": "|AKETO. |", "page": 47, "level": 3}}, {"headings_1": {"content": "Aw AWILA", "page": 47, "level": 2}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes \n2/12/2022 \n22/06/2022 Financing agreement signed but not witnessed by AG \nAppendix 4 (c): Failure to carry out Wealth ranking of households \nSn Vote Name Parish Was Wealth No. Of No. Of Villages Remarks Name Ranking Carried Villages Were Wealth \nOut At Parish \nRanking Was \n\\_Carried a \\_", "metadata": {"headings": [{"headings_0": {"content": "|AKETO. |", "page": 47, "level": 3}}, {"headings_1": {"content": "Aw AWILA", "page": 47, "level": 2}}, [{"headings_0": {"content": "|AKETO. |", "page": 47, "level": 3}}, {"headings_1": {"content": "Aw AWILA", "page": 47, "level": 2}}], [{"headings_0": {"content": "|AKETO. |", "page": 47, "level": 3}}, {"headings_1": {"content": "Aw AWILA", "page": 47, "level": 2}}], [{"headings_0": {"content": "|AKETO. |", "page": 47, "level": 3}}, {"headings_1": {"content": "Aw AWILA", "page": 47, "level": 2}}]], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= ==", "metadata": {"headings": [{"headings_0": {"content": "= ==", "page": 47, "level": 2}}, {"headings_1": {"content": "|AKETO. |", "page": 47, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \u201c7 a en Akere REEL TE ase [ee \\| Level? \\_ \nApac Dig", "metadata": {"headings": [{"headings_0": {"content": "= ==", "page": 47, "level": 2}}, {"headings_1": {"content": "|AKETO. |", "page": 47, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "metadata": {"headings": [{"headings_0": {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "page": 47, "level": 3}}, {"headings_1": {"content": "= ==", "page": 47, "level": 2}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish Chief Not And On", "metadata": {"headings": [{"headings_0": {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "page": 47, "level": 3}}, {"headings_1": {"content": "= ==", "page": 47, "level": 2}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. \\| Teboke \nParish Chief Not Guided And Sensitized On Wealth Ranking Activi\n3. \\|\\_0\\_\\_\\_\\| Parish Chief Not Guided And Sensitized On Wealth Ranking\n4. \\| Kungu", "metadata": {"headings": [{"headings_0": {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "page": 47, "level": 3}}, {"headings_1": {"content": "= ==", "page": 47, "level": 2}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "metadata": {"headings": [{"headings_0": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}, {"headings_1": {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "page": 47, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}, {"headings_1": {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "page": 47, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15. \\| Pabbo eh a \ning Activi 6 \\| Awila i\n16. \\| Aketo 5 LB. EFT] Ayago No", "metadata": {"headings": [{"headings_0": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}, {"headings_1": {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "page": 47, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "A an mp", "metadata": {"headings": [{"headings_0": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}, {"headings_1": {"content": "Guided Sensitized \u2018Wealth Ranking Ac", "page": 47, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Wr Vote 1 Name | List of flagship p SACCO", "metadata": {"headings": [{"headings_0": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}, {"headings_1": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "p per Name Name of \nSACCO \n! \nthe How many Number of \nflagship enterprises PDM of the of the projects \nare \n\\| enterprises enterprises farming consistent implementing are enterprises with the flagship \nfarming are from priority projects \nenterprises the priority commodities \ncommodity selected by list = a an men \u2014 beans, cattle rearing, coffee, poultry u EGE \nee \\| Apac Ayago Ayago Maize growing, piggery soya \nYes 8 8 . \n\\| \n\\| DLG \nTeboke Goat rearing ,poultry, dairy farming, maize, beans, onions, cattle ce Bau \n20 20 \nbee keeping \nGoat rearing ,poultry, dairy farming ,maize, beans, onions, cattle", "metadata": {"headings": [{"headings_0": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}, {"headings_1": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}, [{"headings_0": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}, {"headings_1": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}], [{"headings_0": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}, {"headings_1": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}], [{"headings_0": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}, {"headings_1": {"content": "000000] Parish Chief Not Guided And Sensitized On Activi", "page": 47, "level": 1}}]], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a 52", "metadata": {"headings": [{"headings_0": {"content": "a 52", "page": 47, "level": 1}}, {"headings_1": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201abee keeping \nGoat rearing ,poultry, dairy farming ,maize, beans, onions, cattle rearing \n11 \u201apiggery \u201abee keeping \nPabbo Pabbo \nfarming \u201amaize, beans, onions, cattle rearing \n13 13 \n40 \n[\\_\\| ,piggery ,bee keeping", "metadata": {"headings": [{"headings_0": {"content": "a 52", "page": 47, "level": 1}}, {"headings_1": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}, [{"headings_0": {"content": "a 52", "page": 47, "level": 1}}, {"headings_1": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}], [{"headings_0": {"content": "a 52", "page": 47, "level": 1}}, {"headings_1": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}], [{"headings_0": {"content": "a 52", "page": 47, "level": 1}}, {"headings_1": {"content": "Wr Vote 1 Name | List of flagship p SACCO", "page": 47, "level": 3}}]], "page": 47, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae,", "metadata": {"headings": [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], "page": 48, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Awila Awila Goat rearing ,poultry, dairy farming ,maize, beans, onions, cattle rearing Yes \n28 piggery ,bee keeping \nAketo Aketo Goat rearing ,poultry, dairy farming ,maize, beans, onions, cattle rearing Yes \n101 \\| \npiggery ,bee keeping \n\\| \nAkere Akere Goat rearing ,poultry, dairy farming ,maize, beans, onions, cattle rearing Yes \n8 \npi ,bee keeping \nAppendix 4 (e): Failure to obtain an insurance poli \nSn. Vote Name Parish Name Name Of Sacco Name Of Prf Beneficiary \num EEE. we Akere > TREE EEE = \\|", "metadata": {"headings": [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}, [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}]], "page": 48, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Apac Dig", "metadata": {"headings": [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], "page": 48, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Loan \nIf The Loan Is For A Remark Amount Farming Operation, \nDid The Borrower \nObtain An Agriculture Insurance \nPolicy Under The Uganda Agriculture Insurance Scheme (Uais)? \n\\| \nTeboke Teboke J \\| Alaro Alaro Acan Pii Soya Beans Production Enterprise (Aol 1,000,000 \nInsurance Policy Not Agness \nObtained \nKungu Kungu Obanga Akica Farmers -Abudama (Anna Abonyo) 1,000,000 \nInsurance Policy Not \nNo \nObtained No \nObtained \nObtained \nAyago Community Butchery Beef Farmers (Adilo Joe) ae Insurance Policy Not Obtained \n41 \nName of SACCO \nNumber of PDM enterprises How many enterprises are registered as CBOs \n\\_ \n\\_\\| \n17 groups registered \nAYAGO \nTEBOKE \nAKERE \nALARO \nKUNGU \nPABBO \nParish Name \nLoan Amount as per Remark SACCO records household evidence \n= = NO SI \nns Eee een Akere \nCredit applicant no 13421687641372 1,000,000 \n800,000 Under funded by 200,000 Under funded by 400,000 \nUnder funded by 400,000 Under funded by 500,000 \nTeboke \nUnder funded by 200,000 \nCredit applicant 4988800994805 \nUnder funded by 450,000 Credit applicant 47395434485390 1,000,000 \nUnder funded by 300,000 Fa [12,000,000 [zoo CSCS \n42", "metadata": {"headings": [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}, [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}], [{"headings_0": {"content": "ae,", "page": 48, "level": 2}}, {"headings_1": {"content": "a 52", "page": 47, "level": 1}}]], "page": 48, "document_name": "Apac District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["services", "|", "_", "Administrative fees", "and licenses", "fines and - 0", "Penalties", "Other fines and", "Penalties", "|", "Miscellaneous", "Revenue", "Total Revenue", "1 000014 District land) Meetings and travels 225,298,397", "board meetings", "Fuel lubricants", "and oil", "Council travel", "|", "|", "000023 {Inspection and Facilitate proper 34,509,000", "monitoring implementation of", "projects / Fuel /travel", "inland", "|", "000004 Travel inland Travel of officials from", "98,440,000", "all departments", " zi | he", "a ae", "000006 {Purchase of, Facilitate of smooth 47,560,000", "stationary and; running of office", "small offic", "equipment", "ne", "405,807,397"], "page": 6}]} \ No newline at end of file diff --git a/reports/Chunks/Budaka District Local Government Report od the Auditor General, 2023.chunks.json b/reports/Chunks/Budaka District Local Government Report od the Auditor General, 2023.chunks.json deleted file mode 100644 index 3a631ca8649c91f71d59d9ffc1979c5fac8f5158..0000000000000000000000000000000000000000 --- a/reports/Chunks/Budaka District Local Government Report od the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUDAKA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORY Ginar,", "metadata": {"headings": [{"headings_0": {"content": "ORY Ginar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORY Ginar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORY Ginar,", "page": 1, "level": 2}}, [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORY Ginar,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORY Ginar,", "page": 1, "level": 2}}]], "page": 1, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Te", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 2, "level": 6}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], "page": 2, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "ii \nENTE IS SRE EEE", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 2, "level": 6}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}, [{"headings_0": {"content": "Te", "page": 2, "level": 6}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}]], "page": 2, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fees", "metadata": {"headings": [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], "page": 2, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "iii \ncomers orton cennce aanoreoRERORIROSe ERCP NNRRe eee aA \nEEN \ni \nares teeter cer a tease \nBASIS FOR. OPINION sss \n1 \ncserssnsssssatonscanterncenosnearenane nenencesenseananunsnanecnisorasian nenn nungen anna nn anne \nKEY AUIDDT MATTERS \n1 \nnamen \n1.0 \nIMPLEMENTATION OF THE APPROVED BUDGET sissscssistscssstcssvecssscsncesacensnnacsnroasonnansonannoncers 1 \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL ...........cccccccccsescecesescstssseeseseeeees 12 \nEPP ue beat Med \\| la) \n15 \nmares eens aera eRe \n3.0 UNBECSWERERFRLP AND UWER FUNDS \n15 \neen", "metadata": {"headings": [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}, [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}]], "page": 2, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "SINE", "metadata": {"headings": [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}], "page": 2, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "16 \nET EEE EEE 4.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS).....16 4.1DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT (DWSSCG)16 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......20 4.3 EDUCATION DEVELOPMENT GRANT ..........ccccccccssescccscssssecenececscsssesessenesesecessteteteteeeateeeseenss 25 \n44 MIERO SCALE IRRIGA TION \n30 \nsan sinestscasacasianvnans.aneionsnannonennanencenaxunnannnanennnanenmcansniannsen 4.5 DISCRETIONARY DEVELOPMENT EQUALIZATION GRANT (DDEG)............eesee. 33 \n4.6 \nReview Of Budaka District Health Centre IV operations .........uuseeeeeeneeeeenennnn 36 \nErERIER ERDE een 40 Ee \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............en 40 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .........u...0.0... 40 \nGINER REPORTINS RESPONSIELLTTTES \n41 \nnennen \nDO IMPLEMENTATION\u2019OF THE PARISH DEVELOPMENT MODEL \n41 \n..unsmneeanes ne", "metadata": {"headings": [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}, [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}], [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}], [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}], [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}], [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}], [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}], [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}], [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}], [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}], [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}], [{"headings_0": 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"document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 2, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "r \u2014 onym 1 Meaning \\_ \nSoa \ngga \nlg enc \n\\| \n\\| DLG \\| District Local Government \n'GoU Government of Uganda \\| HCMS \\| Human Capital Management System \n(ICT \\| Information and Communication", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 2, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Technology a", "metadata": {"headings": [{"headings_0": {"content": "Technology a", "page": 3, "level": 4}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 3}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "INTOSAI \u2014\\_ International Organization of Supreme", "metadata": {"headings": [{"headings_0": {"content": "Technology a", "page": 3, "level": 4}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 3}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Audit Institutions =", "metadata": {"headings": [{"headings_0": {"content": "Audit Institutions =", "page": 3, "level": 3}}, {"headings_1": {"content": "Technology a", "page": 3, "level": 4}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "| IPPS \u2014", "metadata": {"headings": [{"headings_0": {"content": "| IPPS \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "Audit Institutions =", "page": 3, "level": 3}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\"\\| Integrated Personnel a", "metadata": {"headings": [{"headings_0": {"content": "| IPPS \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "Audit Institutions =", "page": 3, "level": 3}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "ndPayrollsystem", "metadata": {"headings": [{"headings_0": {"content": "ndPayrollsystem", "page": 3, "level": 2}}, {"headings_1": {"content": "| IPPS \u2014", "page": 3, "level": 4}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ISSAIs\\_ Su \\| International Standards \nof Supreme Alidivinsttitions se ee. \\| \nJ LGFAM \u201cLocal Government \nFinancial Accounting Manual, 2007 \u2014\\_ : \\\\ and", "metadata": {"headings": [{"headings_0": {"content": "ndPayrollsystem", "page": 3, "level": 2}}, {"headings_1": {"content": "| IPPS \u2014", "page": 3, "level": 4}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "| LGFAR | Government Financial and | 2007 Da", "metadata": {"headings": [{"headings_0": {"content": "| LGFAR | Government Financial and | 2007 Da", "page": 3, "level": 3}}, {"headings_1": {"content": "ndPayrollsystem", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Local Accounting Manual, Authority", "metadata": {"headings": [{"headings_0": {"content": "| LGFAR | Government Financial and | 2007 Da", "page": 3, "level": 3}}, {"headings_1": {"content": "ndPayrollsystem", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "|LGPPDA | Local Government Public Procurement", "metadata": {"headings": [{"headings_0": {"content": "|LGPPDA | Local Government Public Procurement", "page": 3, "level": 3}}, {"headings_1": {"content": "| LGFAR | Government Financial and | 2007 Da", "page": 3, "level": 3}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "and Disposal |", "metadata": {"headings": [{"headings_0": {"content": "and Disposal |", "page": 3, "level": 2}}, {"headings_1": {"content": "|LGPPDA | Local Government Public Procurement", "page": 3, "level": 3}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\| LUG Lower Local Governments \na", "metadata": {"headings": [{"headings_0": {"content": "and Disposal |", "page": 3, "level": 2}}, {"headings_1": {"content": "|LGPPDA | Local Government Public Procurement", "page": 3, "level": 3}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tiocal Revenue HF", "metadata": {"headings": [{"headings_0": {"content": "Tiocal Revenue HF", "page": 3, "level": 2}}, {"headings_1": {"content": "and Disposal |", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "IR", "metadata": {"headings": [{"headings_0": {"content": "IR", "page": 3, "level": 3}}, {"headings_1": {"content": "Tiocal Revenue HF", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \nTTTRR \noe \n\\| MDAs Ministries,", 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"Ministry", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD- |", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ministry of Gender,", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Gender,", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- |", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Labour and Social Development \\_ u \\| MoLG al Local Government \\_ \nTyrer on Map eee Gee Ministry of", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Gender,", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- |", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "INAA National Audit A At To er es", "metadata": {"headings": [{"headings_0": {"content": "INAA National Audit A At To er es", "page": 3, "level": 3}}, {"headings_1": {"content": "Ministry of Gender,", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nNTR \n\\| Non-Tax Revenue ER ey cae ener aa 5 \n\u201d", "metadata": {"headings": [{"headings_0": {"content": "INAA National Audit A At To er es", "page": 3, "level": 3}}, {"headings_1": {"content": "Ministry of Gender,", "page": 3, "level": 2}}, [{"headings_0": {"content": "INAA National Audit A At To er es", "page": 3, "level": 3}}, {"headings_1": {"content": "Ministry of Gender,", "page": 3, "level": 2}}]], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(OAG", "metadata": {"headings": [{"headings_0": {"content": "(OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "INAA National Audit A At To er es", "page": 3, "level": 3}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nOffice of the Aucitor General \\| PBS Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "(OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "INAA National Audit A At To er es", "page": 3, "level": 3}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PCA | Payroll. Consults Africa nn OO", "metadata": {"headings": [{"headings_0": {"content": "| PCA | Payroll. Consults Africa nn OO", "page": 3, "level": 3}}, {"headings_1": {"content": "(OAG", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "PDMS rl Payroll Deduction Management \u201aSystem a aa", "metadata": {"headings": [{"headings_0": {"content": "PDMS rl Payroll Deduction Management \u201aSystem a aa", "page": 3, "level": 2}}, {"headings_1": {"content": "| PCA | Payroll. Consults Africa nn OO", "page": 3, "level": 3}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "IPDU \\| Procurement & Disposal \n: \n7 \na \n\\_ Unit \n[PFMA \\| Public Finance Management At 2 \n\\| PFMR \nPublic Finance Management Regulations \u2014", "metadata": {"headings": [{"headings_0": {"content": "PDMS rl Payroll Deduction Management \u201aSystem a aa", "page": 3, "level": 2}}, {"headings_1": {"content": "| PCA | Payroll. Consults Africa nn OO", "page": 3, "level": 3}}, [{"headings_0": {"content": "PDMS rl Payroll Deduction Management \u201aSystem a aa", "page": 3, "level": 2}}, {"headings_1": {"content": "| PCA | Payroll. Consults Africa nn OO", "page": 3, "level": 3}}]], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PPDA | Public Procurement & E Disposal of Public Assets. i :", "metadata": {"headings": [{"headings_0": {"content": "| PPDA | Public Procurement & E Disposal of Public Assets. i :", "page": 3, "level": 3}}, {"headings_1": {"content": "PDMS rl Payroll Deduction Management \u201aSystem a aa", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "| PPDA | Public Procurement & E Disposal of Public Assets. i :", "page": 3, "level": 3}}, {"headings_1": {"content": "PDMS rl Payroll Deduction Management \u201aSystem a aa", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PS/ST", "metadata": {"headings": [{"headings_0": {"content": "| PS/ST", "page": 3, "level": 4}}, {"headings_1": {"content": "| PPDA | Public Procurement & E Disposal of Public Assets. i :", "page": 3, "level": 3}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "permanent Secretary / Secretary to Treasury = / \nTSA ree Treasury \u2018Single Account \naT RT RL. \n\\| TSSA \\| \\| Sub Single Account", "metadata": {"headings": [{"headings_0": {"content": "| PS/ST", "page": 3, "level": 4}}, {"headings_1": {"content": "| PPDA | Public Procurement & E Disposal of Public Assets. i :", "page": 3, "level": 3}}, [{"headings_0": {"content": "| PS/ST", "page": 3, "level": 4}}, {"headings_1": {"content": "| PPDA | Public Procurement & E Disposal of Public Assets. i :", "page": 3, "level": 3}}]], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Treasury /", "metadata": {"headings": [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "i \n: \n. \n", "metadata": {"headings": [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}]], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUDAKA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], "page": 4, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Budaka 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 Budaka District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}]], "page": 4, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of Budaka District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Budaka District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.45,400,125,347 out of which UGX.44,593,916,148 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}]], "page": 4, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "| Treasury /", "page": 3, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % funding UGX \\| UGX \n\\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "| Treasury /", "page": 3, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Recurrent (Wage) 28,043,420,130 27,324,359,087 97 \\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "| Treasury /", "page": 3, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \n\\| \n\\_\\_ \n\\_2 Recurrent (Non-wage) \\_\\_12,504,190,282 nd \n\\| \\_\\_12,591,338,438 \\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "| Treasury /", "page": 3, "level": 4}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "| Treasury /", "page": 3, "level": 4}}]], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "metadata": {"headings": [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\|.\" \n\\| \\_Total 45, 400,125,347 44,593,916,148 98 \\| \nOut of the total warrants of UGX.44,593,916,148, I reviewed the utilisation of warrants worth UGX.23,938,280,013 (55%) as summarised in the table below; \nSN Details \n\\| Actual \\| Cumulative Cumulati \\| \n\\| \\| \n\\| \nexpenditure Actual ve % out \\| \\| \n(UGX) expenditure \\| oftotal \\| \\| \\| \\| \\| warrants 151% Wage expenditure(including 19,858,134,828 \\| 19,858,134,828 83% pension and gratuity) N \n\\_\\_\\_\\_\\_ \n\\| \nNR \nNAL EA ice", "metadata": {"headings": [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "metadata": {"headings": [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}, {"headings_1": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}, {"headings_1": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Education grant \\| 391,612,302 \\_20,325,790,173 85% \\|", "metadata": {"headings": [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}, {"headings_1": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}, {"headings_1": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86%", "metadata": {"headings": [{"headings_0": {"content": "4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "metadata": {"headings": [{"headings_0": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}, {"headings_1": {"content": "4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86%", "page": 5, "level": 3}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "es \n2", "metadata": {"headings": [{"headings_0": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}, {"headings_1": {"content": "4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86%", "page": 5, "level": 3}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "metadata": {"headings": [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}, {"headings_1": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}, {"headings_1": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}, [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}, {"headings_1": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}]], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Outputs/activities under budget \\| 781,965,487 23,938,280,013 100% \n[ \nperformance review (URF and \\| \nDDEG projects) \n\\| \nella) ihe \nTotal of the utilized \\| 23,938,280,013 \\| \n\\| \\| \\_Warrants audited \\| \\| \\| \\| \\_", "metadata": {"headings": [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}, {"headings_1": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "No Observation Recommendation notes meee \u00ab \nUGX.207,701,528 had been collected representing 82% performance. should ensure that all The summary is in the table below and the details are in appendix 1. \nthe budgeted revenue is", "metadata": {"headings": [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}, {"headings_1": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}, [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}, {"headings_1": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}]], "page": 6, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "adequately", "metadata": {"headings": [{"headings_0": {"content": "adequately", "page": 6, "level": 1}}, {"headings_1": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}], "page": 6, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "No Source Approved Actual Variance collected. budget Collections (UGX)", "metadata": {"headings": [{"headings_0": {"content": "adequately", "page": 6, "level": 1}}, {"headings_1": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}], "page": 6, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], "page": 6, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Tax Revenues 160,684,000 130,368,528 30,315,472 Non-Tax \nRevenues 94,086,000 77,333,000 16,753,000 Total \nRevenue 254,770,000 207,701,528 47,068,472 \nThe DLG collected revenue from Local service tax, land fees, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nOverall, Budaka District under collected local revenue which denied the entity resources for implementation of the following planned activities. Refer to appendix 2. \nNo Purpose of Budget Amount the \nun- \nimplemented \nactivities \n1 Inspection Monitoring Ensure 17,068,472 and of compliance \nMonitoring government with contract \nprograms terms and \nconditions so as \nto achieve \nCompliance Payment for 30,000,000 and sitting implementation Enforcement allowance of government \nServices for programs and councillors mobilization of \nmasses. \nTotal Ts 47,068,472 Source: \nThe under collection of local revenue was attributed to the following; \ne Inadequate assessment and collection of revenue by the District management \nThe Officer that the did undertake \nObservation \u2018\\| Recommendation Programme Approved Warrants % funding \nbudget (UGX) \nAgro- 8,648,596,584 8,459,596,583 98 \nIndustrialization \nNatural Resources, 754,826,892 707,126,892 94 \nEnvironment \nPrivate Sector 64,992,594 55,971,589 86", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}]], "page": 6, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 7, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 6}}], "page": 7, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated 798,394,696 733,771,239 92 Transport \nInfrastructure \nDigital 76,043,043 76,043,043 100 Transformation \nHuman Capital 26,431,811,087 26,090,473,428 99 Development \nPublic Sector 4,819,351,436 4,778,086,664 99 Transformation \n\\| \nCommunity 26 337,303 172,876,592 76 Mobilization and \nMind-set \nGovernance and 1,956,978,321 1,926,517,127 98", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 7, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 6}}], "page": 7, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 7, "level": 6}}], "page": 7, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 6}}], "page": 7, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Development Plan 1,622,893,391 1,593,452,991 98 Implementation \nTotal 8,648,596,584 8,459,596,583 98% \nThe UGX.806,209,199 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nProgramme Amount not Activities not Purpose of the warranted implemented unimplemented", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 6}}, [{"headings_0": {"content": "_|", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 6}}], [{"headings_0": {"content": "_|", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 6}}]], "page": 7, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 7, "level": 3}}, {"headings_1": {"content": "_|", "page": 7, "level": 2}}], "page": 7, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "a DEE", "metadata": {"headings": [{"headings_0": {"content": "a DEE", "page": 11, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 7, "level": 3}}], "page": 11, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Bu", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 11, "level": 2}}, {"headings_1": {"content": "a DEE", "page": 11, "level": 4}}], "page": 11, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "quantified outputs u fully quantified", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 11, "level": 2}}, {"headings_1": {"content": "a DEE", "page": 11, "level": 4}}], "page": 11, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 11, "level": 3}}, {"headings_1": {"content": "Bu", "page": 11, "level": 2}}], "page": 11, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "% \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that the Program Based Budgeting system (PBS) does not have all performance indicators fully developed yet. Furthermore, it was revealed that this concern has been raised in several engagements with Ministry of Finance, Planning and Economic Development (MoFPED) and National Planning Authority (NPA). \nImplementation of outputs \n. \nI assessed the implementation of ten (10) outputs with twenty-Nine (29) The Accounting Officer activities worth UGX.4,668,011,000 and noted that; \nshould ensure timely implementation of e Nine (09) outputs with twenty-five (25) activities and expenditure government projects.. worth UGX. 4,339,962,000 were fully implemented. \ne One (01) outputs with four (4) activities worth UGX.328,049,000 \nwere partially implemented. Out of the Four (04) activities, the \nentity fully implemented three activities and one was not", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 11, "level": 3}}, {"headings_1": {"content": "Bu", "page": 11, "level": 2}}, [{"headings_0": {"content": "ee", "page": 11, "level": 3}}, {"headings_1": {"content": "Bu", "page": 11, "level": 2}}], [{"headings_0": {"content": "ee", "page": 11, "level": 3}}, {"headings_1": {"content": "Bu", "page": 11, "level": 2}}], [{"headings_0": {"content": "ee", "page": 11, "level": 3}}, {"headings_1": {"content": "Bu", "page": 11, "level": 2}}], [{"headings_0": {"content": "ee", "page": 11, "level": 3}}, {"headings_1": {"content": "Bu", "page": 11, "level": 2}}]], "page": 11, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], "page": 11, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets Categor \nNoof No.of Noof No of Expenditure yof \nactivit Activit activi activiti Amount (UGX) \nObservation. \nRecommendation ----- \n--- \nservices to the beneficiary communities were not attained. For example, the District did not implement the following planned activities. Construction of pit latrines at Budaka FHP Primary school \ne \nConstruction of pit latrines at Nalubembe Primary School e \ne Construction of pit latrines at Nansanga Primary School , \ne Construction of pit latrines at Kerekerene Primary school , \nRefer to Appendix 2 for details \nThe Accounting Officer explained that this was due to the shift in the priority list that was caused by the urgent demand of paying off the balance owed for the land where Kamonkoli Seed School is being constructed as well as payment of desks that had been under estimated. It was further revealed that the District has subsequently planned to construct these latrines in the current FY 2023-2024. \ndad \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 under \nI sampled one (1) out of 5(five) activities with a total expenditure of UGX.46,752,55. The significant findings are provided in the table below; \nProgra Activity Sourc Total Pictorial Summary Audit Manageme details \\|e of expenditur evidence of conclusio nt funds e (UGX) findings n Response", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}]], "page": 11, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Time,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 12, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 3}}], "page": 12, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 12, "level": 6}}, {"headings_1": {"content": "(Time,", "page": 12, "level": 3}}], "page": 12, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}], "page": 12, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and \nFunction \nIntegra Routine 29,467,550 Sections Managemen ted mechani \nDistrict of the t explained Trans zed \nPlanned to road had that the \nport maintena \nimplement overgrown District shall Infrastr nce \n8.1ikm but bushes continue \nucture (Kodiri- \ni\\| worked that had liaising with on \nAnd Kadenge \nlikms at not been URF and \nProgra Activity \\| Sourc\u2019: Total Pictorial \u201cSummary Audit Manageme mme details e of expenditur evidence of conclusio nt funds e (UGX) findings n Response", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}, [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}], [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}], [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}], [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}], [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}], [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}], [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}]], "page": 12, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Time,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 13, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 12, "level": 3}}], "page": 13, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 13, "level": 6}}, {"headings_1": {"content": "(Time,", "page": 13, "level": 3}}], "page": 13, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 13, "level": 6}}, {"headings_1": {"content": "Quality,", "page": 13, "level": 6}}], "page": 13, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and \nFunction \nalit \nparts of URF and the road ministry of works and In the transport swampy for \narea \nadditional where the funding. culverts \nhad been \ninstalled \nthe \novergrown \nbushes \nhad \ncovered \nup the \nhead walls \nand it was \nno easy to \ntell were \nthe edges \nof the stop \nwhich \ncould lead \nto \naccidents \nThe", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 13, "level": 6}}, {"headings_1": {"content": "Quality,", "page": 13, "level": 6}}, [{"headings_0": {"content": "Quantity,", "page": 13, "level": 6}}, {"headings_1": {"content": "Quality,", "page": 13, "level": 6}}], [{"headings_0": {"content": "Quantity,", "page": 13, "level": 6}}, {"headings_1": {"content": "Quality,", "page": 13, "level": 6}}]], "page": 13, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "drainage", "metadata": {"headings": [{"headings_0": {"content": "drainage", "page": 13, "level": 6}}, {"headings_1": {"content": "Quantity,", "page": 13, "level": 6}}], "page": 13, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "channels were not well \ndefined \nI advised the Accounting Officer to engage URF for adequate funding for proper \nFocus Key Observation Key ~ area", "metadata": {"headings": [{"headings_0": {"content": "drainage", "page": 13, "level": 6}}, {"headings_1": {"content": "Quantity,", "page": 13, "level": 6}}, [{"headings_0": {"content": "drainage", "page": 13, "level": 6}}, {"headings_1": {"content": "Quantity,", "page": 13, "level": 6}}], [{"headings_0": {"content": "drainage", "page": 13, "level": 6}}, {"headings_1": {"content": "Quantity,", "page": 13, "level": 6}}]], "page": 13, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 1}}, {"headings_1": {"content": "drainage", "page": 13, "level": 6}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Education \na) Construction of 2-classroom block at grant - St. Kalori Kodiri PS", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 1}}, {"headings_1": {"content": "drainage", "page": 13, "level": 6}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Formerly", "metadata": {"headings": [{"headings_0": {"content": "Formerly", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendation(s)", "page": 14, "level": 1}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "e Works were fully executed and the SFG \nfacility is under a defect liability period \ne Monitoring was done and reports were availed for audit \nb) Procure and supply school desks 1,460 Three seater desks were supplied e \nMicro scale Micro-scale irrigation activities for the 4 \nirrigation pilot sites \nThe Accounting Officer This was the first year of implementation so should ensure that the all funds were spent on complementary minor plumbing works services. Vouchers, reports and other should be fitted by the documents were examined for accountability. contractor during the Three Demo sites were inspected to confirm defect liability period existence of the projects and functionality of before payment of the the irrigation system. Systems were final retention operational except for one site were minor \nlumbing works need to be corrected \n3 UGIFT \na) Construction of Mugiti Seed School", "metadata": {"headings": [{"headings_0": {"content": "Formerly", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendation(s)", "page": 14, "level": 1}}, [{"headings_0": {"content": "Formerly", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendation(s)", "page": 14, "level": 1}}], [{"headings_0": {"content": "Formerly", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendation(s)", "page": 14, "level": 1}}], [{"headings_0": {"content": "Formerly", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendation(s)", "page": 14, "level": 1}}]], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Infrastructu", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructu", "page": 14, "level": 3}}, {"headings_1": {"content": "Formerly", "page": 14, "level": 6}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Inspection was done and works were still The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructu", "page": 14, "level": 3}}, {"headings_1": {"content": "Formerly", "page": 14, "level": 6}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "re)", "metadata": {"headings": [{"headings_0": {"content": "re)", "page": 14, "level": 3}}, {"headings_1": {"content": "(Infrastructu", "page": 14, "level": 3}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "ongoing; details are shown below. \nshould assess the remaining works vs b) Construction of Nansanga Seed unpaid retention and School engage another Inspection was done and works were still contractor to complete ongoing; details are shown below. \nthe unfinished works. \nc) Construction of Kamonkoli Seed", "metadata": {"headings": [{"headings_0": {"content": "re)", "page": 14, "level": 3}}, {"headings_1": {"content": "(Infrastructu", "page": 14, "level": 3}}, [{"headings_0": {"content": "re)", "page": 14, "level": 3}}, {"headings_1": {"content": "(Infrastructu", "page": 14, "level": 3}}]], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(completion)", "metadata": {"headings": [{"headings_0": {"content": "(completion)", "page": 14, "level": 6}}, {"headings_1": {"content": "re)", "page": 14, "level": 3}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Inspection was done and works were still ongoing; details are shown below. \nWater a) Phased\\_\\_construction of Solar-", "metadata": {"headings": [{"headings_0": {"content": "(completion)", "page": 14, "level": 6}}, {"headings_1": {"content": "re)", "page": 14, "level": 3}}, [{"headings_0": {"content": "(completion)", "page": 14, "level": 6}}, {"headings_1": {"content": "re)", "page": 14, "level": 3}}]], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "developmen", "metadata": {"headings": [{"headings_0": {"content": "developmen", "page": 14, "level": 1}}, {"headings_1": {"content": "(completion)", "page": 14, "level": 6}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "powered piped water supply system t grant in Tademeri sub-county (UgIFT)", "metadata": {"headings": [{"headings_0": {"content": "developmen", "page": 14, "level": 1}}, {"headings_1": {"content": "(completion)", "page": 14, "level": 6}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Piped", "metadata": {"headings": [{"headings_0": {"content": "(Piped", "page": 14, "level": 3}}, {"headings_1": {"content": "developmen", "page": 14, "level": 1}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that works were fully executed water, and \nand the facility is under a defect liability Rural water period \nand \nNo. Focus Key Observation nn nun Key area", "metadata": {"headings": [{"headings_0": {"content": "(Piped", "page": 14, "level": 3}}, {"headings_1": {"content": "developmen", "page": 14, "level": 1}}, [{"headings_0": {"content": "(Piped", "page": 14, "level": 3}}, {"headings_1": {"content": "developmen", "page": 14, "level": 1}}]], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}], "page": 15, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "u \nb) Rehabilitation of boreholes in: Lassi- Kaitangole-Iki-Iki Tc, \\_Namuseru- Lupda-Naboa, Naluli, Lwama- Nawoja, Naboa-Naboa, Jami\\_\\_Ps, Katira \nWorks were fully executed and the facilities are under defect liability period. \nc) Construction of 4-Stance climate resilient\\_ public VIP in Kasuleta- Kakule \nWorks were fully executed and the facility is under a defect liability period. \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nBudaka DLG had a wage budget of UGX. 28,043,420,130 out of which UGX.19,858,134,828 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}, [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}], [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}], [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}], [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}], [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}], [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}]], "page": 15, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Ne_|", "metadata": {"headings": [{"headings_0": {"content": "[Ne_|", "page": 15, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 15, "level": 1}}], "page": 15, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "_____L_\u2014_\u2014", "metadata": {"headings": [{"headings_0": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}, {"headings_1": {"content": "[Ne_|", "page": 15, "level": 3}}], "page": 15, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Otsservation \nUtilization of the Wage Budget \nThe District had an approved wage budget of UGX. The Accounting and obtained", "metadata": {"headings": [{"headings_0": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}, {"headings_1": {"content": "[Ne_|", "page": 15, "level": 3}}, [{"headings_0": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}, {"headings_1": {"content": "[Ne_|", "page": 15, "level": 3}}]], "page": 15, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- --\\|- Observation \nRecommendation the end of the financial year (May 2023) which was too late \nconduct the process within the time limits therefore leading to \nunder absorption of funds. \n5 \nValidation of employees on the entity payroll \nThe District had 1,731 employees on the IPPS payrol of which The", "metadata": {"headings": [{"headings_0": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}, {"headings_1": {"content": "[Ne_|", "page": 15, "level": 3}}], "page": 16, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}, {"headings_1": {"content": "[Ne_|", "page": 15, "level": 3}}], "page": 16, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 6}}, {"headings_1": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}], "page": 16, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "1,328 (76.7%) were fully verified, 366 (21.1%) partially verified, Officer \nshould and 37 (2.1%) did not show up. \nroutinely maintain an updated payroll In addition, I observed that all individuals had accessed the payroll ensuring \nthat by end of June, 2023. Therefore, they were no employees prompt adjustments captured as new records in my determination of the District wage are made for any bill. \nnew staff as well as deletion \nof The summary of the validation exercise is shown in the table employees \nwho", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 6}}, {"headings_1": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}], "page": 16, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}], "page": 16, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "have ceased to be Details \nNo. of Annual base personnel of the Individual (UGX) District. \ns \nNumber of staff as per the payroll 1,731 20,012,061,920 The Accounting (June 2023) Officer should N Validated as follows; \nengage \nthe Total number of staff verified 1,328 15,881,373,228 \n(complete/fully verified) (A). concerned Service Partially verified(individuals whose 366 3,947,916,456 Commissions and information availed at the physical \nobtain minute verification did not fulfil all the \nextracts within requirements) (B) appropriate time \\| Not verified (appeared for 0 \nvalidation but not verified) (C) \nThe total number of individuals who 37 \ndid not appear for headcount (no- \n\\| shows) (D) (Accounted for and not \naccounted for) \n0 frame for the validation of the 182,772,236 employees by Ministry of Public Service. \nSubtotal (A+B+C+D)=E 1,731 20,012,061,920 \nEmployees who appeared for head 0 \n0 \ncount but were not on payroll-New \nrecords (F) Lo \nOverall total covered (E+F)\\*\\* 1,731 20,012,061,920 \nThe following observations were made; \na) Out of 1,328 (76.7%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 366 (21.1%) employees appeared for headcount were \n[No ~ Observation", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}, [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}], [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}], [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}], [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}], [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}], [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}], [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}]], "page": 16, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation~", "metadata": {"headings": [{"headings_0": {"content": "Recommendation~", "page": 17, "level": 5}}, {"headings_1": {"content": "below;", "page": 16, "level": 6}}], "page": 17, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\| due to: death, dismissal, abscondment, retirement, \ntransfer of service, and those who are known to the \nAccounting Officer but failed to appear for validation \nwithout justification. \nii. A total of UGX.65,983,272 was paid as salary to 5 \nemployees in question after exit and this is considered a \nfinancial loss to Government. \nI further noted that no individuals were paid n the last four years, were not accounted for and these were omitted from the validated payroll. \ne) No individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. Therefore, no new individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nFailure to provide all the pre-requisite documentation cast doubt on the eligibility of staff and the regularity of their appointment into service. \nThe Accounting officer explained that management had tried to access minutes for the affected staff from all agencies but were limited by time and the number of appointing agencies namely Public Service Commission and all DSC Minutes in the country. Furthermore, the Accounting Officer confirmed that these staff missed the validation exercise due to different reasons and gave A. an explanation for each of these staff. \n2.3 Inconsistencies in Employee Details \nA total of 678 employees on the payroll had inconsistencies in The", "metadata": {"headings": [{"headings_0": {"content": "Recommendation~", "page": 17, "level": 5}}, {"headings_1": {"content": "below;", "page": 16, "level": 6}}, [{"headings_0": {"content": "Recommendation~", "page": 17, "level": 5}}, {"headings_1": {"content": "below;", "page": 16, "level": 6}}], [{"headings_0": {"content": "Recommendation~", "page": 17, "level": 5}}, {"headings_1": {"content": "below;", "page": 16, "level": 6}}], [{"headings_0": {"content": "Recommendation~", "page": 17, "level": 5}}, {"headings_1": {"content": "below;", "page": 16, "level": 6}}], [{"headings_0": {"content": "Recommendation~", "page": 17, "level": 5}}, {"headings_1": {"content": "below;", "page": 16, "level": 6}}]], "page": 17, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 6}}, {"headings_1": {"content": "Recommendation~", "page": 17, "level": 5}}], "page": 17, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured by Officer \nshould NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that employee Inconsistent information undermines the integrity of the District\u2019s records are duly records and may complicate the employee service history and updated \nand retirement procedures. Where the errors in dates of birth increase brought to the the length of service, it may lead to the irregular extension of attention of the employee service. \nMinistry of Public Service within a Inconsistent information undermines the integrity of the District's specified timeline records and may complicate the employee service history and for", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 6}}, {"headings_1": {"content": "Recommendation~", "page": 17, "level": 5}}], "page": 17, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "appropriate", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 17, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 6}}], "page": 17, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Observation \nee \n- UGX.2,701,734 in the period under review leading to arrears.", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 17, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 6}}], "page": 18, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "accurately", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 6}}], "page": 18, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "computed and b) Over-remittance of UGX.477,457,787 and under-remittance of promptly paid as per UGX.13,887,209 of statutory deductions were made by the the payroll register. entity during the period. \nBesides, the amounts \nover c) Over-remittance of UGX.22,809,914 and under-remittance of remitted should be UGX.2,104,343 of non-statutory deductions were made by the followed up with a entity during the period. \nview of recovery. \nOver-remittance constrains resources allocated to pay the wage bill while under-remittance creates obligations to the District that could result in fines and penalties. Furthermore, over-remittance creates avenues for siphoning funds through the creation of fictitious suppliers/ beneficiaries in the system. \nThe Accounting Officer promised to start budgeting for the incremental rises in employees\u2019 salaries going forward. Furthermore, The Accounting Officer did not respond to the observations regarding over and under remittances of statutory and non-statutory deductions. \nDelayed deletion of employees from the payroll \nI noted that there were no instances of delayed deletion of staff who had either been retired, transferred, absconded or died. \nReview of the DLG Staff Establishment \nReview of the establishment revealed; \ni. Out of 406 approved positions, a total of 290 positions The", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 6}}, [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 6}}]], "page": 18, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}, {"headings_1": {"content": "accurately", "page": 18, "level": 6}}], "page": 18, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "were filled leaving a gap of 116 vacant positions. In Officer should re- addition, 290 positions were over-filled. \nassess the entity\u2019s establishment and ii. The entity did not have an approved and costed staff liaise with the establishment for primary, secondary and tertiary responsible institutions while the staff structure for health facilities stakeholders with a issued by Ministry of Health was not incorporated into the view to mobilizing district approved structure. \nresources to fill critical positions to Understaffing hinders the District\u2019s ability to deliver its objectives, enhance \nservice while overstaffing affects the wage budget of the District and delivery. \ncould be an indicator of an inadequate staff structure. \nThe Accounting Officer explained that the District has since made the wage analysis and requirement and submitted to the \nthe Parish Development Model\u2019 Programme. There is a risk that these funds may not be recovered from beneficiaries. \nThe Accounting Officer explained that the payables were mainly composed of YLP and UWEP whose recovery has become a challenge since most of the groups", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}, {"headings_1": {"content": "accurately", "page": 18, "level": 6}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}, {"headings_1": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}, {"headings_1": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}, {"headings_1": {"content": "accurately", "page": 18, "level": 6}}]], "page": 18, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "disintegrated.", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 3}}], "page": 19, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that the funds are recovered. \nOTHER MATTER \nIn 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; \n4.0 IMPLEMENTATION OF KEY GOVERNMENT \\_GRANTS/PROGRAMMES", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 3}}, [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 3}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 3}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 3}}]], "page": 19, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(FOCUS AREAS)", "metadata": {"headings": [{"headings_0": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}, {"headings_1": {"content": "disintegrated.", "page": 19, "level": 1}}], "page": 19, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}, {"headings_1": {"content": "disintegrated.", "page": 19, "level": 1}}], "page": 19, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], "page": 19, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL \nGRANT (DWSSCG) \nThe District Rural Water Supply and Sanitation Conditional Grant 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. \nBudaka District received UGX.460,575,214, out of UGX.460,575,214 budgeted (100%) for the financial year 2022/23. Out of the UGX.460,575,214 received, the District spent UGX.429,514,426 (93%) leading to un-utilized funds of UGX.31,060,788. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \n", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}]], "page": 19, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- The following were my observaticns; --- -~-: 4.1.1 Positive observations", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], "page": 20, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "oe All the 20 boreholes including the newly constructed and the rehabilitated were fully functional at the time of the audit. \noe Phased Construction of Solar-Powered Piped Water Supply System in Tademeri Sub County under UgIFT Programme was well executed. The Pump house was constructed transmission pipes were well layed, Casting of tank tower foundation, fabrication of tank tower steel, siting, drilling, and casting of the production well were also done. \ne 4-Stance Climate Resilient Public VIP Latrine was constructed at Kasuleta, Kakule Sub county \ne All the projects had their procurement adverts published by 30th June 2022, except for Lyama/Tademeri Solar powered mini piped water system which was advertised on 11/07/2022. \nAll the projects had their procurement contracts awarded by 31st October 2022 \noe \n4.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \ne UGIFT projects should be prioritized when allocating water sources \noe All water projects should be constructed on land for which the District hads ownership or consent offer. \no The District should ensure that each sub county attains the level of the district average and eventually to the national requirement \no The Accounting Officer should make timely submission of reports", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}]], "page": 20, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.3 Regularity of the Planning and Budgeting Process \n4.1.3.1 Fairness in the distribution of projects \nSec 5.1 of the Grant Guidelines (2022/2023) stated that; during the allocation of the water grant, LGs should prioritize water supply investments for sub-counties that have water coverage rates below the district average. \nIn a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.460,575,214, I noted the following. a) The sub-county that got the most allocation was number 6 out of 6 in the ranking based on need, \nb) The sub-county that got the least allocation was number 5 out of 6 in the ranking based on need, \nc) The deprived sub-county was number 1 out of 6 in the ranking based on allocation received, and \n0 4,1:4 Budget Performance:of the Grant \n4.1.4.1 Release of funds \nThe water grant was incorporated into the entity\u2019s budget which was approved by Parliament/Council for release and implementation. \nMy review of IFMS (BIG report) revealed that all the budgeted amount of UGX.460,575,214, was realized representing 100%. \nInitial Budgeted Amount Revised Budget Released Performance u EN) ee reese ROUTE (UGX) (rages) ree \n\\| \n460,575,214 460,575,214 460,575,214 100% \n4.1.4.2 Absorption of released funds \nOut of the realized UGX.460,575,214, only UGX.429,514,426 (93%) was absorbed, leading to an unspent balance of UGX.31,060,788 (7%) as shown below; \nReleased Revenue Total Expenditure Unspent Balance Performance a et ee 0...\u00bb BEE", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}]], "page": 20, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "460,575,214 ln oe", "metadata": {"headings": [{"headings_0": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}], "page": 21, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "31,060,788", "metadata": {"headings": [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}, {"headings_1": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}], "page": 21, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "7 \nPartial absorption leads to partial implementation of the activities for example water testing and cleaning water areas and hence limiting service delivery. \nThe Accounting Officer explained that these were funds for retention whose defect liability was on and were paid in the subsequent financial year. \nThe Accounting Officer should ensure that all funds disbursed are fully implemented so as to enhance service delivery. \n4.1.5 Regularity of the Procurement Process \n4.1.5.1 Delayed procurement processes \nSec 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. My review of procurement files revealed the", "metadata": {"headings": [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}, {"headings_1": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}, [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}, {"headings_1": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}, {"headings_1": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}, {"headings_1": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}, {"headings_1": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}]], "page": 21, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 3}}, {"headings_1": {"content": "31,060,788", "page": 21, "level": 3}}], "page": 21, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "o All the projects had their procurement adverts published by 30th June 2022, except for Lyama/Tademeri Solar powered mini piped water system which was advertised on 11/07/2022. \noe All the projects had their procurement contracts awarded by 31st October 2022.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 3}}, {"headings_1": {"content": "31,060,788", "page": 21, "level": 3}}], "page": 21, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- efforts shall be made to achieve the agreed objectives or targets, asthe programme of the council. \nA review of the annual work plan revealed that six (6) activities were supposed to have been implemented during the Financial Year under review. However only 2 activities were fully implemented, 2 activities were partially implemented and 3 activities were not implemented as shown in the table below and further detailed in the table below \nWater Planned Actual Variance Expenditure Audit Projects/ quantity quantity (UGX) Remarks facilities", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 3}}, {"headings_1": {"content": "31,060,788", "page": 21, "level": 3}}], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \n\u201c\\| Bore hole drilling \\| \nDrilling & bore holes Ni \n7 \\| \\| Fully done", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 3}}, {"headings_1": {"content": "31,060,788", "page": 21, "level": 3}}, [{"headings_0": {"content": "following;", "page": 21, "level": 3}}, {"headings_1": {"content": "31,060,788", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 21, "level": 3}}, {"headings_1": {"content": "31,060,788", "page": 21, "level": 3}}]], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "157,762,703.", "metadata": {"headings": [{"headings_0": {"content": "157,762,703.", "page": 22, "level": 3}}, {"headings_1": {"content": "following;", "page": 21, "level": 3}}], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "& construction construction of and \n7 hand pumps production and at well drilled. UGX.157,762,70 \n3 \nprotection", "metadata": {"headings": [{"headings_0": {"content": "157,762,703.", "page": 22, "level": 3}}, {"headings_1": {"content": "following;", "page": 21, "level": 3}}, [{"headings_0": {"content": "157,762,703.", "page": 22, "level": 3}}, {"headings_1": {"content": "following;", "page": 21, "level": 3}}]], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "nie a aa", "metadata": {"headings": [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}, {"headings_1": {"content": "157,762,703.", "page": 22, "level": 3}}], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "13 bore holes 13 bore holes rehabilitated 4 Construction of 1 pit latrine 1 pit latrine pit latrines constructed constructed", "metadata": {"headings": [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}, {"headings_1": {"content": "157,762,703.", "page": 22, "level": 3}}], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.7 Preparation and submission of quarterly reports \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted all performance reports in time except for ist quarter which was submitted eight days after the deadlines given as shown in the table below; \nDeadline \nActual date of Comment \n10\" October, 2022 21/10/22 \nDelayed by 11 days Delayed by 10 days \n10\" July, 2023 \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and \nSN Project ~ \u2018Inspection Remarks Pictorial Evidence Recommendation (Time, Quality, \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}, {"headings_1": {"content": "157,762,703.", "page": 22, "level": 3}}, [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}, {"headings_1": {"content": "157,762,703.", "page": 22, "level": 3}}], [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}, {"headings_1": {"content": "157,762,703.", "page": 22, "level": 3}}], [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}, {"headings_1": {"content": "157,762,703.", "page": 22, "level": 3}}], [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}, {"headings_1": {"content": "157,762,703.", "page": 22, "level": 3}}]], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "nie a aa", "page": 22, "level": 3}}], "page": 23, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "1 \\|Bore \u201chole Cost: UGX.157,762,703 drilling & \nconstruction \nOn 23% November, I inspected 3 sites out of the 7 sites worked on during the year and noted that all visited sites were complete and functioning. \nMedium Cost: UGX.20,000,000", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "nie a aa", "page": 22, "level": 3}}], "page": 23, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "spring", "metadata": {"headings": [{"headings_0": {"content": "spring", "page": 23, "level": 6}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 3}}], "page": 23, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The 3", "metadata": {"headings": [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], "page": 25, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "ction of \nmarch \\| march \n\\_\\_\\| Classrooms Nansan \\| \\| \\| Genen ie \\| \n2023 2024 \\| el ae block, \nga seed \\| \\| \n\\| administration \\| \n\\| \\| : block, science \n\\| seconda \n\\| \nry \n\\| \nQe scsta\\| lab, ICT school \\| 2 library, \\| \n\\| \\| Te multipurpose \\| \n\\| \nhall, 2 five Contract \\| \\| \\| \\| stances \\| \nor. \n\\| student\u2019s VIP MKN \\| toilets and Pages \\| staff quarter Company \n\\| \\| \\_\\_ \\| \n\\| are all at Ltd \\| \\| \\| roofing level \n\\| Constru 2,942,035 \\| 588,407\u00b0 \\| 20\" \\| 20th \\| 65% 7", "metadata": {"headings": [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}, [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}]], "page": 25, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "~)", "metadata": {"headings": [{"headings_0": {"content": "~)", "page": 25, "level": 2}}, {"headings_1": {"content": "The 3", "page": 25, "level": 3}}], "page": 25, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The3", "metadata": {"headings": [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}], "page": 25, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "ction of \nmarch \\| \\| A \\| Classrooms march \nMugiti \\| Pen block, \\| 2023 \\| 2024 \\| \nseed \\| \\| ; .\\| administration \\| seconda \\| \\| \u2018\\| \\| \\| block, science \nThe Accounting Officer explained that the-advance-payment will continuously -be recovered on the subsequent payment certificates and the contractor has progressively continued with the construction. \nThe Accounting Officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n4.2.4.2 \nIncomplete Construction of Kamonkoli Seed Secondary School. \nT noted that M/S Lab Plus Uganda Ltd undertook the construction of Kamonkoli Seed School in Kamonkoli Sub County with the details indicated in table below; \nM/S LAB PLUS UGANDA LTD Contract Amount Ugx.1,991,286,750 Contractor", "metadata": {"headings": [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}, [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}], [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}], [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}], [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}], [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}], [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}]], "page": 25, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoES/UGIFT/WRKS/18-19/0119", "metadata": {"headings": [{"headings_0": {"content": "MoES/UGIFT/WRKS/18-19/0119", "page": 26, "level": 3}}, {"headings_1": {"content": "The3", "page": 25, "level": 6}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Scope Of Works \nConstruction Three 2 Ini Teachers Houses, 3 Kitchens Blocks, Three 2 Stance Vip Pit Latrines For Teachers and, One Unit Of 5 Stance Vip Latrine For Boys, Ict/[Library Block, Multipurpose Hall, Playground And Installation Of 5000 Lt Tank. \nAmount Paid UGX.1,792,158,075 \nBalance (retention UGX.199,128,675 \nStart Date \n20th may 2019 \nCompletion Date \n20th may 2020 \nExtension Date \nExtension first to 31 December, 2020; second to 30th February, 2021; third to 30th June 2021; forth to sth March, 2022, and fifth; to 10 June 2022 \nPerformance guarantee expired \nAn audit inspection of the premises (Kamonkoli Seed School) on 23 November, 2023 revealed", "metadata": {"headings": [{"headings_0": {"content": "MoES/UGIFT/WRKS/18-19/0119", "page": 26, "level": 3}}, {"headings_1": {"content": "The3", "page": 25, "level": 6}}, [{"headings_0": {"content": "MoES/UGIFT/WRKS/18-19/0119", "page": 26, "level": 3}}, {"headings_1": {"content": "The3", "page": 25, "level": 6}}]], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "that", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 26, "level": 3}}, {"headings_1": {"content": "MoES/UGIFT/WRKS/18-19/0119", "page": 26, "level": 3}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "unfinished furniture was supplied and the site had defects: \n(Sn \\| Photos \\| \u2014 \\_ cate", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 26, "level": 3}}, {"headings_1": {"content": "MoES/UGIFT/WRKS/18-19/0119", "page": 26, "level": 3}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 26, "level": 4}}, {"headings_1": {"content": "that", "page": 26, "level": 3}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Remarks \n4 \ncae", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 26, "level": 4}}, {"headings_1": {"content": "that", "page": 26, "level": 3}}, [{"headings_0": {"content": "Project", "page": 26, "level": 4}}, {"headings_1": {"content": "that", "page": 26, "level": 3}}]], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "ICT/", "metadata": {"headings": [{"headings_0": {"content": "ICT/", "page": 26, "level": 3}}, {"headings_1": {"content": "Project", "page": 26, "level": 4}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\|\\| \u00ae The ICT/ library has no ceiling and \\| \n\\| \n\\| Library block \\|", "metadata": {"headings": [{"headings_0": {"content": "ICT/", "page": 26, "level": 3}}, {"headings_1": {"content": "Project", "page": 26, "level": 4}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 26, "level": 2}}, {"headings_1": {"content": "ICT/", "page": 26, "level": 3}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "the burglar proofing was not fixed \n\\|\\| \u00ae No gas cage \n\\| \n\\| \\| \n\\|\\| \u00ae The computers that were supplied \\| \n\\| are currently kept in the head \\| teacher\u2019s office", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 26, "level": 2}}, {"headings_1": {"content": "ICT/", "page": 26, "level": 3}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rd", "metadata": {"headings": [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\| (re \n'Sn \\| Project- \\| Photos: \n3 13 units of! ST Sn \\| staff houses \n\\| Play ground\\| 4 \nRemarks\u2019 ~~ \nInternal = door shutters \\| were not fixed \nStaff kitchen with had unfixed window \nStaff kitchen with missing iron sheet \nschool management \nGoal posts not fixed \nNo demarcation of lanes for ball games and athletics \n5] External .. +, of \nInstalled 5000 litre tank with \\| works cracked walling \nUnfinished furniture abandoned at site. \n4.3 EDUCATION DEVELOPMENT GRANT", "metadata": {"headings": [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}, [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}]], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(SFG)", "metadata": {"headings": [{"headings_0": {"content": "(SFG)", "page": 28, "level": 3}}, {"headings_1": {"content": "Rd", "page": 26, "level": 5}}], "page": 28, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The Education Development Grant, formerly School\u2019s Facilities Grants \naims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.663,159,514 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \no The grant received all the budgeted funds of UGX.391,612,000.These funds were appropriately absorbed on program activities. \no All the projects implemented under the program were appropriately screened for likely environmental and social impacts. Environmental and social management plans for the programs were in place as required by the guidelines. \no All the program expenditure was appropriately supported and accounted as per the grant guidelines. \noe All payment certificates were reviewed by the Internal Auditor.", "metadata": {"headings": [{"headings_0": {"content": "(SFG)", "page": 28, "level": 3}}, {"headings_1": {"content": "Rd", "page": 26, "level": 5}}, [{"headings_0": {"content": "(SFG)", "page": 28, "level": 3}}, {"headings_1": {"content": "Rd", "page": 26, "level": 5}}], [{"headings_0": {"content": "(SFG)", "page": 28, "level": 3}}, {"headings_1": {"content": "Rd", "page": 26, "level": 5}}], [{"headings_0": {"content": "(SFG)", "page": 28, "level": 3}}, {"headings_1": {"content": "Rd", "page": 26, "level": 5}}]], "page": 28, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.3.2 Areas of Improvement \n4.3.3 Selection of Schools/Projects for Education Development Grant \nGuideline 6.2.1.2 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires that priority should be given to ensure that schools meet Minimum Quality Standards and District Averages, select the schools and infrastructure, which are furthest below the LG average, Completion of ongoing secondary and primary infrastructure from the previous financial years, Expansion of existing schools with the highest pupil to classroom ratios and highest pupil to latrine stance, Rehabilitation of schools affected by natural disasters. \nIn addition, Local Governments need to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization as per the", "metadata": {"headings": [{"headings_0": {"content": "(SFG)", "page": 28, "level": 3}}, {"headings_1": {"content": "Rd", "page": 26, "level": 5}}], "page": 28, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "(SFG)", "page": 28, "level": 3}}], "page": 28, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the District does not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "(SFG)", "page": 28, "level": 3}}], "page": 28, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Governments for \u2018the Education and Sports-Sector 2021 states that grant allocations: ~~~: in the budget are automatically calculated by Online Transfer Information System (OTIMS) based on the formula and phase in principles. The development grant is allocated across LGs in two steps: First, funds for the jointly selected projects are allocated based on the construction unit costs. The remainder of the grant is then allocated using an allocation formula with two components: (i) the basic component \nis calculated using the variables and weights (50%); and (ii) the performance component is calculated based on the results of the LG performance assessment system (50%). \nI, noted that the district implemented three (3) projects under the Grant of UGX.391,612,000 which was used for the construction of a 2 classroom block at St Karoli PS, Supply of furniture to the Primary schools and purchase of land for Kamonkoli Seed School. \n[ Sn Tan - Amount \\| 1 Supply of 1460 desks to 32 primary", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "(SFG)", "page": 28, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "(SFG)", "page": 28, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "(SFG)", "page": 28, "level": 3}}]], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "146,612,000", "metadata": {"headings": [{"headings_0": {"content": "146,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "schools \n2 Construction of 2 classroom blocks at St", "metadata": {"headings": [{"headings_0": {"content": "146,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "125,000,000", "metadata": {"headings": [{"headings_0": {"content": "125,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "146,612,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Karoli PS \n3 Construction of 5 stance latrines", "metadata": {"headings": [{"headings_0": {"content": "125,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "146,612,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "120,000,000", "metadata": {"headings": [{"headings_0": {"content": "120,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "125,000,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "at Budaka FHP, Nalubembe P/S, Nansanga P/S, Kerekerene P/S \nTotal", "metadata": {"headings": [{"headings_0": {"content": "120,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "125,000,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "391,612,000", "metadata": {"headings": [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "4.3.5 Undertaking of mitigation measures for projects/programs with related environmental and social impacts \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor's responsibilities in terms of mitigating environmental and social risks. \nI however, noted that the project was screened for likely environmental and social impacts and the prescribed mitigation measures were implemented. \n4.3.6 Budgeting and expenditure on ineligible activities \nSection 6.1.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires entities/institutions \nAs a result, the target beneficiary primary schools were denied toilet services. \nThe Accounting officer explained that this was done to mitigate the costly effects of court awards and litigation expenses having been dragged to court by the owner of the land where Kamonkoli Seed School is being constructed. This was after the owner changed his mind and rescinded on the gift deed that he had consented to. It was revealed that the District tried to request for help from MOFPED to address the payment for land, but could not succeed. \nRecommendation \nThe Accounting Officer should ensure strict adherence to grant guidelines. \n4.3.7 Review of budget performance \nSection 3 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021; states that LGs must prepare their budgets for education and sports services in a way that is consistent with the sector budget requirements. \nI reviewed the approved budget for the financial year 2022/2023 and noted that well as UGX.391,612,302 was approved, UGX.391,612,302 was received representing 100%, performance as summarized below: \nFinancial years Approved Releases Variance (%) Variance Budget (UGX) (UGX) (B) (UGX) (D)=(C/A\\*100) (c SESS ae -B) SS ES", "metadata": {"headings": [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}, [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}]], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 30, "level": 5}}, {"headings_1": {"content": "391,612,000", "page": 29, "level": 3}}], "page": 30, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1391612. 302 302), \n391612", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 30, "level": 5}}, {"headings_1": {"content": "391,612,000", "page": 29, "level": 3}}, [{"headings_0": {"content": "2022/2023", "page": 30, "level": 5}}, {"headings_1": {"content": "391,612,000", "page": 29, "level": 3}}]], "page": 30, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 30, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 30, "level": 5}}], "page": 30, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "391,612,302 391,612,302 \nOut of UGX.391,612,302 released, UGX.391,612,302 had been spent by the time of audit, resulting in full absorption, as indicated in the table below; \nFunds Expenditure (UGX) Unspent (UGX) %age of funds released \nabsorbed \nUGX \n391,612,302 391,612,302 oOo 100% \n4.3.8 Reallocation of funds under Education Development grant \nParagraph 10.4.1 of the Treasury Accounting Instructions, 2017 requires that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his or her vote. \nThis all amounts to diversion of funds, since no Virement was done as per Section 22 \u201cVirements\u201d of the Public Finance Management Act, 2015 to vary funds from one output or activity to another. Therefore, not implemented yet all funds were released. \nThe Accounting officer explained that this was done to mitigate the costly effects of court awards and litigation expenses having been dragged to court by the owner of the land after changing his mind of the gift deed which he had consented to. And at that level the construction works was at advanced level. The district tried to request for help from MOFPED to address the payment for land, but could not succeed.", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 30, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 30, "level": 5}}, [{"headings_0": {"content": "nn", "page": 30, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 30, "level": 5}}], [{"headings_0": {"content": "nn", "page": 30, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 30, "level": 5}}], [{"headings_0": {"content": "nn", "page": 30, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 30, "level": 5}}], [{"headings_0": {"content": "nn", "page": 30, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 30, "level": 5}}]], "page": 30, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "nn", "page": 30, "level": 3}}], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure strict adherence to the guidelines and avoid reallocating funds even if council approval can be sought. \n4.3.9 Unimplemented planned activities under Education Development Grant \nI noted that two (02) planned activities worth UGX.266,612,000 were not considered", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "nn", "page": 30, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "nn", "page": 30, "level": 3}}]], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "for implementation as planned in the Departmental work plan as per table below;", "metadata": {"headings": [{"headings_0": {"content": "for implementation as planned in the Departmental work plan as per table below;", "page": 31, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "S/N Activity \nTotal planned \\| Remarks cost \n\\| \n\\| \n1 \nConstruction of 5 stance latrines at Budaka 120,000,000 Not FHP, Nalubembe P/S, Nanasanga PY/S,", "metadata": {"headings": [{"headings_0": {"content": "for implementation as planned in the Departmental work plan as per table below;", "page": 31, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 31, "level": 6}}, {"headings_1": {"content": "for implementation as planned in the Departmental work plan as per table below;", "page": 31, "level": 3}}], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Kerekerene P/S \nI noted that funds meant for implementation of these projects were reallocated to payment for land (settlement of court case) leading to partial implementation and ayment for unplanned activities as indicated in the table below; \nlier Amount paid Remarks Payment for remaining Luchivya And 70,000,000 Unplanned balance on the purchase of Company \npayment \nland for Kamonkoli seed Advocates \nsecondary school \nThe Accounting Officer attributed this to budgeting inadequacies.", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 31, "level": 6}}, {"headings_1": {"content": "for implementation as planned in the Departmental work plan as per table below;", "page": 31, "level": 3}}, [{"headings_0": {"content": "implemented", "page": 31, "level": 6}}, {"headings_1": {"content": "for implementation as planned in the Departmental work plan as per table below;", "page": 31, "level": 3}}], [{"headings_0": {"content": "implemented", "page": 31, "level": 6}}, {"headings_1": {"content": "for implementation as planned in the Departmental work plan as per table below;", "page": 31, "level": 3}}], [{"headings_0": {"content": "implemented", "page": 31, "level": 6}}, {"headings_1": {"content": "for implementation as planned in the Departmental work plan as per table below;", "page": 31, "level": 3}}]], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "implemented", "page": 31, "level": 6}}], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that planned activities are always implemented when funds are realized accordingly, in order to achieve the intended service", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "implemented", "page": 31, "level": 6}}], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "N Project Planned Actual \u00bb-Pictorial Summary of. Audit ... \n\\|.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 32, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. details Expenditure Expenditure evidence findings conclusion (UGX) \nUGX \nSupply of 146,612,000 0 \\| \n1460 desks \nto 32 \nprimary \nschools", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 32, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "= \n1,460 Desks for Supply \nwas yi \nF/Y 2021/22 witnessed and were distributed verified by o 32 schools Internal Audit among which as \nincluded Budaka procurement FHP for F/Y (100),Kadimukol 2021/22 and i P/s (100), the respective Wairagala P/s Primary School (60),Katira P/s Head teachers (60), Bugolya did \n(60), Lerya P/s acknowledge (50). \nreceipt. Constructio 103,046,238 There were no Works n of 2 125,000,000 \ndefect s and the were fully classroom \nworks were fully implemente blocks at St \nexecuted as per d; still", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 32, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Karoli PS", "metadata": {"headings": [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}], "page": 32, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "the BOQs. The under water tank was retention also installed and period the taps are fully \nfunctioning. \n(KE \\| i Constructio 120,000,000 \nWorks were not Works were n of 5 \nexecuted and not \nstance funds were undertaken latrines at diverted to Budaka \npurchase of land \nFHP, \nfor Kamonkoli seed \nNalubembe school and P/S, \npurchase of extra \nNanasanga \ndesks. It was P/S, \nrevealed that there Kerekerene \nwas a council P/S resolution and approval to this effect; however, this was not availed \nfor verification. \n\\|\\_\\| Total 391,612,000 103,046,238 \\|", "metadata": {"headings": [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}, [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}]], "page": 32, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 4A \u201cMICRO SCALE IRRIGATION \nThe GoU is implementing the micro scale irrigation programme in Budaka District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.", "metadata": {"headings": [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \nBudaka District received UGX. 275,170,131 out of UGX. 275,170,131 budgeted to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}, [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}]], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee \u2014 Teer", "metadata": {"headings": [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "quantit \nservices leaders (max 15% min 40% \nDemonstration sites set up for selected eligible farmers (Max 30% \nNot quantified Not quantified \nAwareness raising for local Not quantified Ne quantified \\| leaders (max 15%) \nI designed audit procedures to assess whether the utilization of the Micro-scale irrigation program was done in accordance with the program guidelines. \nThe following were my observations; \n4.4.1 Positive observations \no All budgeted funds were received. \ne All program funds for the financial year were spent on eligible and allowable", "metadata": {"headings": [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}, [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}]], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "expenditures.", "metadata": {"headings": [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "oe No ineligible expenditures were incurred. \nFarmers were provided with training and technical support by the suppliers of the o \nirrigation equipment during the warranty period. \n4.4.2 Areas of improvement \nI noted the following areas where the district needs improvement; \n4.4.3 Absorption of Micro-Irrigation program \nRevised Warrants/ Total Variance .... ...% absorption \\|.. \nbudget Release expenditure (as per payment file \nQuarter 48,649,131 191,274,631 -191,274,631 Four \n275,170,131 275,170,131 219,384,131 55,786,000 \nThere was minimal expenditure in the second and third quarter due to delayed pre- approval of annual work plan and budget by Ministry of Agriculture. Furthermore, lack of senior agricultural engineer to develop BoQ and engineering designs, led to delays in the commencement of the procurement process for supply of and installation of equipment for the demo farms. \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that Delays in assessing funds in IMIS caused delays in the implementation of the program activities. \nI advised the Accounting Officer to always devise strategies to ensure that all funds availed are absorbed and spent for the planned activities. \n4.4.4 Activi \nercentage allocations and codes for complementary services", "metadata": {"headings": [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}]], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Paragraph 3.3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation, 2020 states that the share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) However, a review of the budget and expenditure revealed that all the expenditure categories for the complimentary services were lumped on one item code (224006). Activity Budget Actual Budgeted Actual Actual Codes not Actual codes codes amounts codes amount utilized percent used \nage Awareness 221002 224006 40,070 224006 221002 Raising For \nLocal \nLeaders \nAwareness 221002 224006 109,236 224006 221002 \nAs a result, I was unable to~undertake analytical review and analysis of expenditure incurred on complementary activities. \nThe Accounting Officer attributed this to late release of micro- scale irrigation guidelines that we had to lamp all the funds on one budget expenditure line and subsequently during the budgeting process and workplan development, specific expenditure lines will be aligned as guided.", "metadata": {"headings": [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}]], "page": 34, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "expenditures.", "page": 33, "level": 1}}], "page": 35, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 37, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 37, "level": 1}}], "page": 39, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "ee]", "metadata": {"headings": [{"headings_0": {"content": "ee]", "page": 41, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 41, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "ee]", "page": 41, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 43, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Description No of Expected Actual amount", "metadata": {"headings": [{"headings_0": {"content": "Description No of Expected Actual amount", "page": 46, "level": 4}}, {"headings_1": {"content": "ee]", "page": 41, "level": 5}}], "page": 46, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs amount \nSACCOs funded 76 7,600,000,000 7,600,000,000 \nOver release of PFR may lead to diversion of funds to non-priority activities by the PDM SACCOs. This may also lead to failure to fund and or underfunding of other SACCOs, which may affect the achievement of PDM objectives. \n\\_PDM SACCO General Meetings and initial training of PDM SACCO leaders by 30\" e \nNovember 2022 (Quarter 1 release). \nConsolidated allowances for the Parish Development Committee (PDC) meetings, 0 \nConsolidated allowances for Monitoring and Evaluation by PDC members, \n8", "metadata": {"headings": [{"headings_0": {"content": "Description No of Expected Actual amount", "page": 46, "level": 4}}, {"headings_1": {"content": "ee]", "page": 41, "level": 5}}, [{"headings_0": {"content": "Description No of Expected Actual amount", "page": 46, "level": 4}}, {"headings_1": {"content": "ee]", "page": 41, "level": 5}}], [{"headings_0": {"content": "Description No of Expected Actual amount", "page": 46, "level": 4}}, {"headings_1": {"content": "ee]", "page": 41, "level": 5}}], [{"headings_0": {"content": "Description No of Expected Actual amount", "page": 46, "level": 4}}, {"headings_1": {"content": "ee]", "page": 41, "level": 5}}]], "page": 46, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo Stationery, and", "metadata": {"headings": [{"headings_0": {"content": "oo Stationery, and", "page": 47, "level": 2}}, {"headings_1": {"content": "Description No of Expected Actual amount", "page": 46, "level": 4}}], "page": 47, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Refreshments", "metadata": {"headings": [{"headings_0": {"content": "Refreshments", "page": 47, "level": 3}}, {"headings_1": {"content": "oo Stationery, and", "page": 47, "level": 2}}], "page": 47, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 76,000,000, out of which, UGX.76,043,043 (100%) was received, leading to an excess of UGX.43,043. \nThe Accounting Officer explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Refreshments", "page": 47, "level": 3}}, {"headings_1": {"content": "oo Stationery, and", "page": 47, "level": 2}}, [{"headings_0": {"content": "Refreshments", "page": 47, "level": 3}}, {"headings_1": {"content": "oo Stationery, and", "page": 47, "level": 2}}]], "page": 47, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}], "page": 47, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED. In addition, the PSST should ensure the release funds in accordance with the appropriation by Parliament. \n5.3.4 Disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \ne I noted that 76 PDM SACCOs had disbursed UGX. 7,599,000,000 (99%) out of the PRF received of UGX. 7,600,000,000 leaving UGX. 1,000,000 (1%) undisbursed. Details are in the Table below. \nSn \\| Name of PDM Name of Amount not Remarks \nSACCO Beneficiary disbursed \n1 Bwasse PDM SACCO Kirya Fred 1,000,000 \nThe Accounting Officer explained that the bank confused Kirya Fred from Bwase ward Budaka PDM SACCO with Kirya Fredrick from Macholi ward Budaka PDM SACCO. Therefore, they \nThe Accounting Officer explained-that-he had engaged the \u2018Management of DFCU bank to resolve the issue but the bank was taking long to act. \nRecommendation \nThe Accounting Officer should continue engaging the Bank so that the beneficiary i.e. funded to implement his business plan.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}]], "page": 47, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.3.5 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"4 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}]], "page": 48, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 48, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], "page": 48, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the oe \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative oe \ninternal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for o \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nSN Governance Observatioris \u00b0 \nRecommendation Structure \ne There was no evidence of; \nMobilization and sensitization of \nthe various stakeholders at. all \nlevels including communities, \ne There was no Support for the \ncontinuous formation of PDM \nenterprise groups, \ne There was no training of the PDM \nenterprise groups and SACCOs,", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 48, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 48, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}]], "page": 48, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "and,", "metadata": {"headings": [{"headings_0": {"content": "and,", "page": 49, "level": 6}}, {"headings_1": {"content": "(DCDO).", "page": 48, "level": 1}}], "page": 49, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "e There was no continuous data collection at household and community levels. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nThe Accounting Officer did not respond to this observation. \nParish \nI reviewed the operations of the I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "and,", "page": 49, "level": 6}}, {"headings_1": {"content": "(DCDO).", "page": 48, "level": 1}}, [{"headings_0": {"content": "and,", "page": 49, "level": 6}}, {"headings_1": {"content": "(DCDO).", "page": 48, "level": 1}}], [{"headings_0": {"content": "and,", "page": 49, "level": 6}}, {"headings_1": {"content": "(DCDO).", "page": 48, "level": 1}}], [{"headings_0": {"content": "and,", "page": 49, "level": 6}}, {"headings_1": {"content": "(DCDO).", "page": 48, "level": 1}}]], "page": 49, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 49, "level": 6}}, {"headings_1": {"content": "and,", "page": 49, "level": 6}}], "page": 49, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "PDC in the 10 sampled PDM Officer to ensure that Committees \nSACCOS, and noted the following; \nParish priorities and action", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 49, "level": 6}}, {"headings_1": {"content": "and,", "page": 49, "level": 6}}], "page": 49, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}], "page": 49, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "e PDCs were fully constituted plans are prepared by the whereby all 10 PDM SACCOs had PDCs. \nfully constituted PDCs. \ne All the 10 SACCOs held all the 4 \nquarterly meetings. \ne Parish priorities and action plans \nfor the FY 2022/2023 were not \nprepared by the PDCs. \ne All of 10 prepared PDCs quarterly \nperformance reports. \ne 10 PDCs received funding of UGX. \n10,000,000for the PDC activities \nGeneral Meetings \n10 SACCOs held their first general I advised the Accounting by PDM SACCOs \nmeeting more than 1 month after Officer ensure that PDM their registration. \nguidelines are adhered to. \ne In all the SACCOs, a leadership \nGovernance. Observations ~--!.Recommendation ~\u00bb \nStructure \nFailure to hold meetings may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer noted the observations.", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}, [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}], [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}], [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}], [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}], [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}]], "page": 49, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. PDM SACCO \u00ab PDM SACCOs with fully constituted The Accounting Officer Board \nBoards did not hold regular Board should ensure that PDM meetings. SACCO boards regularly e The members of the board filled in hold Board meetings. expression of interest forms prior \nto being elected board members.", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \nFailure to hold board meetings may lead to mismanagement of the SACCOs due to the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}, [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}]], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": ">|", "metadata": {"headings": [{"headings_0": {"content": ">|", "page": 50, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 49, "level": 1}}], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \ne All SACCOs constituted the The Accounting Officer Committees and \nsupervisory, executive committees should ensure that all the Sub Committees \nas well as the Loan, Production, subcommittees are fully Marketing, Business Development functional. \nservices, Finance and investment \nsub Committees. \nFailure to have a functioning", "metadata": {"headings": [{"headings_0": {"content": ">|", "page": 50, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 49, "level": 1}}, [{"headings_0": {"content": ">|", "page": 50, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 49, "level": 1}}]], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Board/Committees/Sub-Committees", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, {"headings_1": {"content": ">|", "page": 50, "level": 2}}], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.3.6 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \ne After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare \nSN Nature of Observations \nRecommendation training", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, {"headings_1": {"content": ">|", "page": 50, "level": 2}}, [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, {"headings_1": {"content": ">|", "page": 50, "level": 2}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, {"headings_1": {"content": ">|", "page": 50, "level": 2}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, {"headings_1": {"content": ">|", "page": 50, "level": 2}}]], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training \nof\\|e The HLG core implementation team did The", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, {"headings_1": {"content": ">|", "page": 50, "level": 2}}], "page": 51, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}], "page": 51, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Households and not train households and enterprise Officer should Enterprise Group group leaders in 27 parishes on ensure that the Leaders \nhousehold visioning and enterprise training \nof analysis. households and enterprise group Lack of training on household visioning and leaders is carried out enterprise analysis may ultimately deter the in all enterprise socio-economic transformation aspirations groups consistently with a major focus on income levels and and regularly. \nthe quality of life they want to live. \n5.3.7 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}]], "page": 51, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of oe \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its o \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development oe \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The oe \npurpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member oe \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was o \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further \nSN Nature ---- - ---of Observations", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}]], "page": 51, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -\\| \u2014-- ---", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs may be legally challenged leading undertake the licensing to loss of funds. \nprocess. \nThe Accounting Officer explained that management would seek guidance with regard to this observation. \n5.3.8 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}, [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}]], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe The identification of subsistence households shall be carried out using the wealth-ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \noe Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the oe \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise \n[SN Activity ~~ ~~: -\\| Observations \nRecommendation result into ineligible beneficiaries \naccessing PRF. \nThe Accounting Officer acknowledged the observations. \nInsurance Policy for e None of the beneficiaries among the The Accounting Officer Farming Enterprises 76 PDM SACCOs obtained should ensure that agricultural insurance policies from farming enterprises UAIS. obtain agricultural insurance policies from Lack of recourse in form of insurance UAIS. \nwill expose the farming enterprises to \nthe adverse effects of climate change \nand may result into failure to recover the \nloan funds. \nThe Accounting Officer explained that there was no provision for insurance since all the finds distributed were used for investment.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}, [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}]], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Registration", "metadata": {"headings": [{"headings_0": {"content": "Registration", "page": 53, "level": 6}}, {"headings_1": {"content": "registration", "page": 52, "level": 3}}], "page": 53, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "of Paragraph 2.6.2 of the Users Handbook I advised the Accounting Enterprise Groups for the Parish Revolving Fund (PRF) Officer to ensure that Under PDM Pillar 3 - Financial Inclusion enterprise groups have October 2022 provides that the evidence of registration Community Development Officers at the with the Sub-County Sub-County, as a Community Based Community Development Organization, shall register the PDM Officers \nbefore Enterprise Groups. A copy of the qualification to receive certificate of Registration of the funding. \nEnterprise Group (together with details \nof the members of the Group) shall be \nsent to the Chairperson of the PDM \nSACCO and to the DCO. \nI noted that the Community Development Officers at the Sub-County as Community Based Organizations (CBOs) did not register 1180 Enterprise groups in the sampled 10 PDM SACCOs. \nFailure to register Enterprise groups may lead to extending loans to members of \nThe Accounting Officer explained that the community: needs further sensitization to enable the members appreciate the PDM principles as compared to tokenism and expecting political rewards.", "metadata": {"headings": [{"headings_0": {"content": "Registration", "page": 53, "level": 6}}, {"headings_1": {"content": "registration", "page": 52, "level": 3}}, [{"headings_0": {"content": "Registration", "page": 53, "level": 6}}, {"headings_1": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "Registration", "page": 53, "level": 6}}, {"headings_1": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "Registration", "page": 53, "level": 6}}, {"headings_1": {"content": "registration", "page": 52, "level": 3}}]], "page": 53, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 55, "level": 3}}, {"headings_1": {"content": "Registration", "page": 53, "level": 6}}], "page": 55, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should continue sensitizing the community on government development programs. \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 55, "level": 3}}, {"headings_1": {"content": "Registration", "page": 53, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 55, "level": 3}}, {"headings_1": {"content": "Registration", "page": 53, "level": 6}}]], "page": 55, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL,", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL,", "page": 55, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}], "page": 55, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 55, "level": 2}}, {"headings_1": {"content": "ORIGINAL,", "page": 55, "level": 2}}], "page": 55, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 56, "level": 3}}, {"headings_1": {"content": "Copy", "page": 55, "level": 2}}], "page": 56, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue No Source \nTax Revenues \n1 Local Services Tax \nApproved budget Actual Collections Variance \n47,393,000 115,098,528 (67,705,528) 2 Land fees 24,465,000 3,000,000 21,465,000 3 Business Licenses 38,144,000 2,820,000 35,324,000 4 Other tax revenues 38,127,000 9,450,000 28,677,000 Non-Tax Revenues \nOther Property income \nDividends \n\\| \n7 Rent 12,555,000 - 12,555,000 8 Other property income \n9 Sale of goods and services \nAdmin fees and licenses 94,086,000 77,333,000 16,753,000 Court fines and Penalties \nOther fines and Penalties \nMiscellaneous Revenue \n254,770,000 207,701,528 47,068,472 \n53 \nAppendix 2: Implementation of quantified activities. \nSn Program Sub-program PIAP (Program Budget Output Total Out- Total No Number of Implementation Action \nput activities in fully", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 56, "level": 3}}, {"headings_1": {"content": "Copy", "page": 55, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 56, "level": 3}}, {"headings_1": {"content": "Copy", "page": 55, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 56, "level": 3}}, {"headings_1": {"content": "Copy", "page": 55, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 56, "level": 3}}, {"headings_1": {"content": "Copy", "page": 55, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 56, "level": 3}}, {"headings_1": {"content": "Copy", "page": 55, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 56, "level": 3}}, {"headings_1": {"content": "Copy", "page": 55, "level": 2}}]], "page": 56, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Plan) Output", "metadata": {"headings": [{"headings_0": {"content": "Plan) Output", "page": 57, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 56, "level": 3}}], "page": 57, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "expenditur the out-put implemented e \"000\" activities 1 Agro- Institutional N/A 010017 Machinery 275,170 2 2 Industrialization Strengthening and \nacquisition and \nCoordination \nmaintenance \nE-services 01041101 Extension 300016 Parish 7,600 1 1 Workers trained in entire development model", "metadata": {"headings": [{"headings_0": {"content": "Plan) Output", "page": 57, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 56, "level": 3}}], "page": 57, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "ea", "metadata": {"headings": [{"headings_0": {"content": "ea", "page": 57, "level": 6}}, {"headings_1": {"content": "Plan) Output", "page": 57, "level": 3}}], "page": 57, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "value chain focused skills Operations \n2 Development Development Planning, 18010303-Resource 000006 Planning and 28,117 Plan \nResearch, Evaluation mobilization and Budget Budgeting services \nImplementation and Statistics \nexecution legal framework \ndeveloped and amended \n18040604 -Oversight 25,117 Monitoring Reports of NDP \nIII Programs produced \nResource Mobilization N/A \n560021 Inter- 3,000 and Budgeting Government Fiscal Transfer Reform \nrogramme \n3 Governance and Institutional 1205010406-Targeted 000003 Facilities 10,933 Security Coordination continuous professional Management \ndevelopment programme \nin place \n16060502-Administrative 560021 Inter- 110,000 support services enhanced Government Fiscal \nTransfer Reform \nrogramme \nInstitutional 16060502-Administrative Administrative and 294,383 Coordination \nsupport services enhanced Support Services \n4 Human Capital Education, Sports and 1205010202 Basic \n320003 Assets and", "metadata": {"headings": [{"headings_0": {"content": "ea", "page": 57, "level": 6}}, {"headings_1": {"content": "Plan) Output", "page": 57, "level": 3}}, [{"headings_0": {"content": "ea", "page": 57, "level": 6}}, {"headings_1": {"content": "Plan) Output", "page": 57, "level": 3}}], [{"headings_0": {"content": "ea", "page": 57, "level": 6}}, {"headings_1": {"content": "Plan) Output", "page": 57, "level": 3}}]], "page": 57, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,566,730", "metadata": {"headings": [{"headings_0": {"content": "2,566,730", "page": 57, "level": 6}}, {"headings_1": {"content": "ea", "page": 57, "level": 6}}], "page": 57, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Development Skills \nRequirement and minimum Facilities management \nstandards met by the \nschools and training \ninstitutions \nIntegrated \\| \\_\\| \\| \\| \\| Transport Asset 09020102 climate proof 260009 Road \\_\\_285,795 3 3 \n54 \nSn Program Sub-program PIAP (Program Budget Output Total Out- Total No Number of Implementation Action \nput activities in fully", "metadata": {"headings": [{"headings_0": {"content": "2,566,730", "page": 57, "level": 6}}, {"headings_1": {"content": "ea", "page": 57, "level": 6}}, [{"headings_0": {"content": "2,566,730", "page": 57, "level": 6}}, {"headings_1": {"content": "ea", "page": 57, "level": 6}}], [{"headings_0": {"content": "2,566,730", "page": 57, "level": 6}}, {"headings_1": {"content": "ea", "page": 57, "level": 6}}]], "page": 57, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Plan) Output", "metadata": {"headings": [{"headings_0": 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Output Total Out-put Total No Number of fully Implementation Action \nexpenditure activities implemented", "metadata": {"headings": [{"headings_0": {"content": "4,335,362 25 5", "page": 58, "level": 3}}, {"headings_1": {"content": "Plan) Output", "page": 58, "level": 3}}], "page": 58, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Plan) Output", "metadata": {"headings": [{"headings_0": {"content": "Plan) Output", "page": 58, "level": 6}}, {"headings_1": {"content": "4,335,362 25 5", "page": 58, "level": 3}}], "page": 58, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\"900\" in the out- activities \n1 Human Capital Education, Sports 1205010202 Basic \nput 120007 Support 328,049 \nDevelopment and Skills Requirement and minimu Services \nstandards met by the schools \nand training institutions \n55 \n5S", "metadata": {"headings": 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000\u2019000\u2019007 OD9VS Wdd WIVGNE-VONVANILOM ST a - 000\u2019000\u201900T 000\u2019000\u201900T \nOIIVS WAd VIVGNS-TeIGON +T", "metadata": {"headings": [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}, {"headings_1": {"content": "Plan) Output", "page": 58, "level": 6}}], "page": 59, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- 000\u2019000\u201900T 000\u2019000\u201900T OIIVS WaAd WIvane-v\u0131nMn\u0131Lnn ET ia \\| 000\u2019000\u2019007 000\u2019000\u201d007 \n000\u2019000\u201900T 7 Ninn 000\u2019000\u201900T TAnN \n=", "metadata": {"headings": [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}, {"headings_1": {"content": "Plan) Output", "page": 58, "level": 6}}], "page": 59, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "OODWS Wd VAVGNE-VILOM ZT \nOD9VS Wdd WIVGNE-Teadyy TT x", 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Hon. Speaker of Parliament Parliament of Uganda", "metadata": {"headings": [[]], "page": 1, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Kampala", "metadata": {"headings": [{"headings_0": {"content": "Kampala", "page": 2, "level": 5}}], "page": 2, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "BUDGET PERFORMANCE THEMATIC REPORT FOR THE FINANCIAL YEAR 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "BUDGET PERFORMANCE THEMATIC REPORT FOR THE FINANCIAL YEAR 2022/2023", "page": 2, "level": 5}}, {"headings_1": {"content": "Kampala", "page": 2, "level": 5}}], "page": 2, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "In accordance with Article 163 (3) of the Constitution, I hereby submit my Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "In accordance with Article 163 (3) of the Constitution, I hereby submit my Budget Performance", "page": 2, "level": 2}}, {"headings_1": {"content": "BUDGET PERFORMANCE THEMATIC REPORT FOR THE FINANCIAL YEAR 2022/2023", "page": 2, "level": 5}}], "page": 2, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "thematic report for the financial year 2022/2023. \nI would like to thank my staff who undertook this audit and the staff of the different entities for the assistance offered to the audit teams during the period of audit. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "In accordance with Article 163 (3) of the Constitution, I hereby submit my Budget Performance", "page": 2, "level": 2}}, {"headings_1": {"content": "BUDGET PERFORMANCE THEMATIC REPORT FOR THE FINANCIAL YEAR 2022/2023", "page": 2, "level": 5}}, [{"headings_0": {"content": "In accordance with Article 163 (3) of the Constitution, I hereby submit my Budget Performance", "page": 2, "level": 2}}, {"headings_1": {"content": "BUDGET PERFORMANCE THEMATIC REPORT FOR THE FINANCIAL YEAR 2022/2023", "page": 2, "level": 5}}], [{"headings_0": {"content": "In accordance with Article 163 (3) of the Constitution, I hereby submit my Budget Performance", "page": 2, "level": 2}}, {"headings_1": {"content": "BUDGET PERFORMANCE THEMATIC REPORT FOR THE FINANCIAL YEAR 2022/2023", "page": 2, "level": 5}}]], "page": 2, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL Kampala", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL Kampala", "page": 2, "level": 5}}, {"headings_1": {"content": "In accordance with Article 163 (3) of the Constitution, I hereby submit my Budget Performance", "page": 2, "level": 2}}], "page": 2, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "31 st December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL Kampala", "page": 2, "level": 5}}, {"headings_1": {"content": "In accordance with Article 163 (3) of the Constitution, I hereby submit my Budget Performance", "page": 2, "level": 2}}], "page": 2, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 3, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL Kampala", "page": 2, "level": 5}}], "page": 3, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "List of Tables", "metadata": {"headings": [{"headings_0": {"content": "List of Tables", "page": 5, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 3, "level": 5}}], "page": 5, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "List of Abbreviations", "metadata": {"headings": [{"headings_0": {"content": "List of Abbreviations", "page": 5, "level": 5}}, {"headings_1": {"content": "List of Tables", "page": 5, "level": 5}}], "page": 5, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["BCC", "Budget Call Circular"], ["BFP", "Budget Framework Paper"], ["BMAU", "Budget Monitoring and Accountability Unit"], ["Bn", "Billion"], ["CoC", "Certificate of Compliance"], ["GAPR", "Government Annual Performance Report"], ["GDP", "Gross Domestic Product"], ["ICT", "Information and Communications Technology"], ["LG", "Local Government"], ["MALG", "Ministries, Agencies and Local Governments"], ["MDAs", "Ministries, Departments and Agencies"], ["Mn", "Million"], ["MoFPED", "Ministry of Finance Planning and Economic Development"], ["NDP", "National Development Plan"], ["NPA", "National Planning Authority"], ["OPM", "Office of the Prime Minister"], ["PAPs", "Project Affected Persons"], ["PBS", "Programme-Based Budgeting System"], ["PFMA", "Public Finance Management Act"], ["PFMR", "Public Finance Management Regulations"], ["Tn", "Trillion"], ["UCF", "Uganda Consolidated Fund"], ["URA", "Uganda Revenue Authority"]], "metadata": {"headings": [{"headings_0": {"content": "List of Abbreviations", "page": 5, "level": 5}}, {"headings_1": {"content": "List of Tables", "page": 5, "level": 5}}], "page": 5, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Acronym", "Description"], "type": "table"}}, {"content": "EXECUTIVE SUMMARY", "metadata": {"headings": [{"headings_0": {"content": "EXECUTIVE SUMMARY", "page": 6, "level": 5}}, {"headings_1": {"content": "List of Abbreviations", "page": 5, "level": 5}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Every year, the Government plans and prepares a budget which contains the revenue projections and expenditure priorities for the year. The revised expenditure budget for the financial year 2022/2023 was UGX.52.548Tn, and this was prepared using the programmatic approach that was", "metadata": {"headings": [{"headings_0": {"content": "Every year, the Government plans and prepares a budget which contains the revenue projections and expenditure priorities for the year. The revised expenditure budget for the financial year 2022/2023 was UGX.52.548Tn, and this was prepared using the programmatic approach that was", "page": 6, "level": 4}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 6, "level": 5}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "adopted by Government. I undertook a review of the implementation of this budget and below is a summary of my key findings, which have been consolidated in this theme report and detailed in the entity/project-specific reports.", "metadata": {"headings": [{"headings_0": {"content": "Every year, the Government plans and prepares a budget which contains the revenue projections and expenditure priorities for the year. The revised expenditure budget for the financial year 2022/2023 was UGX.52.548Tn, and this was prepared using the programmatic approach that was", "page": 6, "level": 4}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 6, "level": 5}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 6, "level": 2}}, {"headings_1": {"content": "Every year, the Government plans and prepares a budget which contains the revenue projections and expenditure priorities for the year. The revised expenditure budget for the financial year 2022/2023 was UGX.52.548Tn, and this was prepared using the programmatic approach that was", "page": 6, "level": 4}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Challenges were noted in the implementation of the programmatic approach to planning and budgeting such as; inadequate legal framework, inadequate conceptualization of the", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 6, "level": 2}}, {"headings_1": {"content": "Every year, the Government plans and prepares a budget which contains the revenue projections and expenditure priorities for the year. The revised expenditure budget for the financial year 2022/2023 was UGX.52.548Tn, and this was prepared using the programmatic approach that was", "page": 6, "level": 4}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "approach by planners and Accounting Officers, failure to allocate resources including", "metadata": {"headings": [{"headings_0": {"content": "approach by planners and Accounting Officers, failure to allocate resources including", "page": 6, "level": 2}}, {"headings_1": {"content": "i.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "supplementary budgets through programme structures, misalignment of entity work plans", "metadata": {"headings": [{"headings_0": {"content": "approach by planners and Accounting Officers, failure to allocate resources including", "page": 6, "level": 2}}, {"headings_1": {"content": "i.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "to PIAPs, and inadequate monitoring by OPM among others.", "metadata": {"headings": [{"headings_0": {"content": "to PIAPs, and inadequate monitoring by OPM among others.", "page": 6, "level": 2}}, {"headings_1": {"content": "approach by planners and Accounting Officers, failure to allocate resources including", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 6, "level": 2}}, {"headings_1": {"content": "to PIAPs, and inadequate monitoring by OPM among others.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Government planned to collect revenue of UGX.48.136Tn, out of which UGX.46.921Tn was realized by the end of the year, representing 97% performance.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 6, "level": 2}}, {"headings_1": {"content": "to PIAPs, and inadequate monitoring by OPM among others.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "iii. The total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "metadata": {"headings": [{"headings_0": {"content": "iii. The total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 6, "level": 4}}, {"headings_1": {"content": "ii.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "of UGX.4.412Tn.", "metadata": {"headings": [{"headings_0": {"content": "iii. The total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 6, "level": 4}}, {"headings_1": {"content": "ii.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "iv.", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 6, "level": 2}}, {"headings_1": {"content": "iii. The total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 6, "level": 4}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Out of the total expenditure budget of UGX.52.548Tn, only UGX.49.226Tn was warranted, resulting in an unfunded budget of UGX.3.321Tn, representing a performance of 94%.", "metadata": {"headings": [{"headings_0": {"content": "iv.", "page": 6, "level": 2}}, {"headings_1": {"content": "iii. The total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 6, "level": 4}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "v.", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 6, "level": 2}}, {"headings_1": {"content": "iv.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.49.226Tn, only UGX.43.404Tn was absorbed, representing 88% absorption.", "metadata": {"headings": [{"headings_0": {"content": "v.", "page": 6, "level": 2}}, {"headings_1": {"content": "iv.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "vi. Although the expenditure budget was revised to UGX.52.548Tn, it was only funded to the tune of UGX.49.226Tn, resulting in a deficit of UGX.2.322Tn.", "metadata": {"headings": [{"headings_0": {"content": "vi. Although the expenditure budget was revised to UGX.52.548Tn, it was only funded to the tune of UGX.49.226Tn, resulting in a deficit of UGX.2.322Tn.", "page": 6, "level": 4}}, {"headings_1": {"content": "v.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "vii.", "metadata": {"headings": [{"headings_0": {"content": "vii.", "page": 6, "level": 2}}, {"headings_1": {"content": "vi. Although the expenditure budget was revised to UGX.52.548Tn, it was only funded to the tune of UGX.49.226Tn, resulting in a deficit of UGX.2.322Tn.", "page": 6, "level": 4}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I analyzed a total of 1,415 outputs worth UGX.1.040Tn in 162 LGs to confirm if appropriate", "metadata": {"headings": [{"headings_0": {"content": "vii.", "page": 6, "level": 2}}, {"headings_1": {"content": "vi. Although the expenditure budget was revised to UGX.52.548Tn, it was only funded to the tune of UGX.49.226Tn, resulting in a deficit of UGX.2.322Tn.", "page": 6, "level": 4}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "indicators had been provided in the work plans. Out of the 1,415 outputs, 888 (63%) outputs worth UGX.0.670Tn had appropriate indicators, while 527 (37%) outputs worth", "metadata": {"headings": [{"headings_0": {"content": "indicators had been provided in the work plans. Out of the 1,415 outputs, 888 (63%) outputs worth UGX.0.670Tn had appropriate indicators, while 527 (37%) outputs worth", "page": 6, "level": 4}}, {"headings_1": {"content": "vii.", "page": 6, "level": 2}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "UGX.0.369Tn lacked appropriate indicators. \nviii.", "metadata": {"headings": [{"headings_0": {"content": "indicators had been provided in the work plans. Out of the 1,415 outputs, 888 (63%) outputs worth UGX.0.670Tn had appropriate indicators, while 527 (37%) outputs worth", "page": 6, "level": 4}}, {"headings_1": {"content": "vii.", "page": 6, "level": 2}}, [{"headings_0": {"content": "indicators had been provided in the work plans. Out of the 1,415 outputs, 888 (63%) outputs worth UGX.0.670Tn had appropriate indicators, while 527 (37%) outputs worth", "page": 6, "level": 4}}, {"headings_1": {"content": "vii.", "page": 6, "level": 2}}]], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I analyzed a total of 2,217 outputs worth UGX.8.66Tn in 256 1 entities, 1,045 (47%) outputs worth UGX.1.87Tn were fully implemented, 1,036 (47%) outputs worth UGX.6.54Tn were partially implemented, while 136 (6%) outputs worth UGX.0.25Tn were not implemented", "metadata": {"headings": [{"headings_0": {"content": "I analyzed a total of 2,217 outputs worth UGX.8.66Tn in 256 1 entities, 1,045 (47%) outputs worth UGX.1.87Tn were fully implemented, 1,036 (47%) outputs worth UGX.6.54Tn were partially implemented, while 136 (6%) outputs worth UGX.0.25Tn were not implemented", "page": 6, "level": 4}}, {"headings_1": {"content": "indicators had been provided in the work plans. Out of the 1,415 outputs, 888 (63%) outputs worth UGX.0.670Tn had appropriate indicators, while 527 (37%) outputs worth", "page": 6, "level": 4}}], "page": 6, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "xi.", "metadata": {"headings": [{"headings_0": {"content": "xi.", "page": 7, "level": 2}}, {"headings_1": {"content": "I analyzed a total of 2,217 outputs worth UGX.8.66Tn in 256 1 entities, 1,045 (47%) outputs worth UGX.1.87Tn were fully implemented, 1,036 (47%) outputs worth UGX.6.54Tn were partially implemented, while 136 (6%) outputs worth UGX.0.25Tn were not implemented", "page": 6, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "A sample of 28 projects had cumulatively drawn less than the expected amounts as per the", "metadata": {"headings": [{"headings_0": {"content": "xi.", "page": 7, "level": 2}}, {"headings_1": {"content": "I analyzed a total of 2,217 outputs worth UGX.8.66Tn in 256 1 entities, 1,045 (47%) outputs worth UGX.1.87Tn were fully implemented, 1,036 (47%) outputs worth UGX.6.54Tn were partially implemented, while 136 (6%) outputs worth UGX.0.25Tn were not implemented", "page": 6, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "financing agreements. The undisbursed funds amounted to UGX.777Bn and USD.691.37Mn. Similarly, a sample of 27 projects had cumulatively failed to absorb project", "metadata": {"headings": [{"headings_0": {"content": "financing agreements. The undisbursed funds amounted to UGX.777Bn and USD.691.37Mn. Similarly, a sample of 27 projects had cumulatively failed to absorb project", "page": 7, "level": 4}}, {"headings_1": {"content": "xi.", "page": 7, "level": 2}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "funding amounting to UGX.118.99Bn and USD.56.151Mn.", "metadata": {"headings": [{"headings_0": {"content": "financing agreements. The undisbursed funds amounted to UGX.777Bn and USD.691.37Mn. Similarly, a sample of 27 projects had cumulatively failed to absorb project", "page": 7, "level": 4}}, {"headings_1": {"content": "xi.", "page": 7, "level": 2}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Key Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Key Recommendations", "page": 7, "level": 5}}, {"headings_1": {"content": "financing agreements. The undisbursed funds amounted to UGX.777Bn and USD.691.37Mn. Similarly, a sample of 27 projects had cumulatively failed to absorb project", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 7, "level": 2}}, {"headings_1": {"content": "Key Recommendations", "page": 7, "level": 5}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Government should align the existing legal frame work to the programmatic approach, strengthen programme secretariats to undertake their responsibilities, strengthen OPM\u2019s monitoring function, and undertake massive sensitization of all stakeholders to deepen the understanding of the programme approach.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 7, "level": 2}}, {"headings_1": {"content": "Key Recommendations", "page": 7, "level": 5}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "ii. PS/ST was advised to continue exploring more avenues of ensuring that all budgeted revenue is realized and to be more realistic with revenue budgets. LGs should also ensure", "metadata": {"headings": [{"headings_0": {"content": "ii. PS/ST was advised to continue exploring more avenues of ensuring that all budgeted revenue is realized and to be more realistic with revenue budgets. LGs should also ensure", "page": 7, "level": 4}}, {"headings_1": {"content": "i.", "page": 7, "level": 2}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "that the revenue teams are adequately staffed, the revenue officers and tax payers are trained on how to use the automated revenue systems, and the revaluation of properties expedited.", "metadata": {"headings": [{"headings_0": {"content": "ii. PS/ST was advised to continue exploring more avenues of ensuring that all budgeted revenue is realized and to be more realistic with revenue budgets. LGs should also ensure", "page": 7, "level": 4}}, {"headings_1": {"content": "i.", "page": 7, "level": 2}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "iii. PS/ST was advised to ensure that going forwards, revisions in expenditure are matched", "metadata": {"headings": [{"headings_0": {"content": "iii. PS/ST was advised to ensure that going forwards, revisions in expenditure are matched", "page": 7, "level": 4}}, {"headings_1": {"content": "ii. PS/ST was advised to continue exploring more avenues of ensuring that all budgeted revenue is realized and to be more realistic with revenue budgets. LGs should also ensure", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "with proportionate revisions in revenues.", "metadata": {"headings": [{"headings_0": {"content": "iii. PS/ST was advised to ensure that going forwards, revisions in expenditure are matched", "page": 7, "level": 4}}, {"headings_1": {"content": "ii. PS/ST was advised to continue exploring more avenues of ensuring that all budgeted revenue is realized and to be more realistic with revenue budgets. LGs should also ensure", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "iv. PS/ST was advised to guide entities to prioritize activities to the levels of availed resources,", "metadata": {"headings": [{"headings_0": {"content": "iv. PS/ST was advised to guide entities to prioritize activities to the levels of availed resources,", "page": 7, "level": 4}}, {"headings_1": {"content": "iii. PS/ST was advised to ensure that going forwards, revisions in expenditure are matched", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "ensure budgets are more realistic and guide entities to adjust work plans in cases of", "metadata": {"headings": [{"headings_0": {"content": "iv. PS/ST was advised to guide entities to prioritize activities to the levels of availed resources,", "page": 7, "level": 4}}, {"headings_1": {"content": "iii. PS/ST was advised to ensure that going forwards, revisions in expenditure are matched", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "revenue shortfalls. Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers should roll over activities that", "metadata": {"headings": [{"headings_0": {"content": "revenue shortfalls. Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers should roll over activities that", "page": 7, "level": 4}}, {"headings_1": {"content": "iv. PS/ST was advised to guide entities to prioritize activities to the levels of availed resources,", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "were affected to the subsequent periods for implementation.", "metadata": {"headings": [{"headings_0": {"content": "revenue shortfalls. Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers should roll over activities that", "page": 7, "level": 4}}, {"headings_1": {"content": "iv. PS/ST was advised to guide entities to prioritize activities to the levels of availed resources,", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "v. PS/ST was advised to follow up with Accounting Officers and ensure that planned recruitments especially in the LGs are undertaken in a timely manner, procurements are completed in time and contract supervision enhanced. All warrants should be issued in a", "metadata": {"headings": [{"headings_0": {"content": "v. PS/ST was advised to follow up with Accounting Officers and ensure that planned recruitments especially in the LGs are undertaken in a timely manner, procurements are completed in time and contract supervision enhanced. All warrants should be issued in a", "page": 7, "level": 4}}, {"headings_1": {"content": "revenue shortfalls. Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers should roll over activities that", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "timely manner and supported by sufficient revenue resources.", "metadata": {"headings": [{"headings_0": {"content": "v. PS/ST was advised to follow up with Accounting Officers and ensure that planned recruitments especially in the LGs are undertaken in a timely manner, procurements are completed in time and contract supervision enhanced. All warrants should be issued in a", "page": 7, "level": 4}}, {"headings_1": {"content": "revenue shortfalls. Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers should roll over activities that", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "vi. PS/ST was advised to customize the output indicators and make them more relevant to activities in LGs and consider undertaking detailed training to skill the users of the PBS", "metadata": {"headings": [{"headings_0": {"content": "vi. PS/ST was advised to customize the output indicators and make them more relevant to activities in LGs and consider undertaking detailed training to skill the users of the PBS", "page": 7, "level": 4}}, {"headings_1": {"content": "v. PS/ST was advised to follow up with Accounting Officers and ensure that planned recruitments especially in the LGs are undertaken in a timely manner, procurements are completed in time and contract supervision enhanced. All warrants should be issued in a", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "system in LGs.", "metadata": {"headings": [{"headings_0": {"content": "vi. PS/ST was advised to customize the output indicators and make them more relevant to activities in LGs and consider undertaking detailed training to skill the users of the PBS", "page": 7, "level": 4}}, {"headings_1": {"content": "v. PS/ST was advised to follow up with Accounting Officers and ensure that planned recruitments especially in the LGs are undertaken in a timely manner, procurements are completed in time and contract supervision enhanced. All warrants should be issued in a", "page": 7, "level": 4}}], "page": 7, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Overall Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Overall Conclusion", "page": 8, "level": 5}}, {"headings_1": {"content": "vi. PS/ST was advised to customize the output indicators and make them more relevant to activities in LGs and consider undertaking detailed training to skill the users of the PBS", "page": 7, "level": 4}}], "page": 8, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Government has made notable achievements and progress towards the full adoption of the", "metadata": {"headings": [{"headings_0": {"content": "Government has made notable achievements and progress towards the full adoption of the", "page": 8, "level": 2}}, {"headings_1": {"content": "Overall Conclusion", "page": 8, "level": 5}}], "page": 8, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "programmatic approach to planning and budgeting, as highlighted above. However, as discussed", "metadata": {"headings": [{"headings_0": {"content": "Government has made notable achievements and progress towards the full adoption of the", "page": 8, "level": 2}}, {"headings_1": {"content": "Overall Conclusion", "page": 8, "level": 5}}], "page": 8, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "above, there are still challenges at national, programme and entity levels. Similarly, the execution of the budget by MDAs, LGs and Projects was also affected by inadequate project approvals, delayed", "metadata": {"headings": [{"headings_0": {"content": "above, there are still challenges at national, programme and entity levels. Similarly, the execution of the budget by MDAs, LGs and Projects was also affected by inadequate project approvals, delayed", "page": 8, "level": 4}}, {"headings_1": {"content": "Government has made notable achievements and progress towards the full adoption of the", "page": 8, "level": 2}}], "page": 8, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "procurements, late release of funds, failure to absorb funds, weaknesses in contract supervision, and delayed recruitments, among others. Government can perform better and improve budget credibility if the proposed recommendations are implemented. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "above, there are still challenges at national, programme and entity levels. Similarly, the execution of the budget by MDAs, LGs and Projects was also affected by inadequate project approvals, delayed", "page": 8, "level": 4}}, {"headings_1": {"content": "Government has made notable achievements and progress towards the full adoption of the", "page": 8, "level": 2}}, [{"headings_0": {"content": "above, there are still challenges at national, programme and entity levels. Similarly, the execution of the budget by MDAs, LGs and Projects was also affected by inadequate project approvals, delayed", "page": 8, "level": 4}}, {"headings_1": {"content": "Government has made notable achievements and progress towards the full adoption of the", "page": 8, "level": 2}}]], "page": 8, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL Kampala", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL Kampala", "page": 8, "level": 5}}, {"headings_1": {"content": "above, there are still challenges at national, programme and entity levels. Similarly, the execution of the budget by MDAs, LGs and Projects was also affected by inadequate project approvals, delayed", "page": 8, "level": 4}}], "page": 8, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "31 st December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL Kampala", "page": 8, "level": 5}}, {"headings_1": {"content": "above, there are still challenges at national, programme and entity levels. Similarly, the execution of the budget by MDAs, LGs and Projects was also affected by inadequate project approvals, delayed", "page": 8, "level": 4}}], "page": 8, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "CHAPTER ONE 1.0 INTRODUCTION 1 .1 Background", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER ONE 1.0 INTRODUCTION 1 .1 Background", "page": 9, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL Kampala", "page": 8, "level": 5}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Every year, the Minister responsible for finance presents a budget to Parliament for approval on behalf of the President, which contains an estimate of the revenues and expenditures for the financial year. The budget is supported by the Ministerial Policy Statements (MPS) and work plans detailing the specific activities that are to be undertaken", "metadata": {"headings": [{"headings_0": {"content": "Every year, the Minister responsible for finance presents a budget to Parliament for approval on behalf of the President, which contains an estimate of the revenues and expenditures for the financial year. The budget is supported by the Ministerial Policy Statements (MPS) and work plans detailing the specific activities that are to be undertaken", "page": 9, "level": 4}}, {"headings_1": {"content": "CHAPTER ONE 1.0 INTRODUCTION 1 .1 Background", "page": 9, "level": 5}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "using the available resources.", "metadata": {"headings": [{"headings_0": {"content": "Every year, the Minister responsible for finance presents a budget to Parliament for approval on behalf of the President, which contains an estimate of the revenues and expenditures for the financial year. The budget is supported by the Ministerial Policy Statements (MPS) and work plans detailing the specific activities that are to be undertaken", "page": 9, "level": 4}}, {"headings_1": {"content": "CHAPTER ONE 1.0 INTRODUCTION 1 .1 Background", "page": 9, "level": 5}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Over the past three (3) years, government has made efforts to fully transition from the", "metadata": {"headings": [{"headings_0": {"content": "Over the past three (3) years, government has made efforts to fully transition from the", "page": 9, "level": 2}}, {"headings_1": {"content": "Every year, the Minister responsible for finance presents a budget to Parliament for approval on behalf of the President, which contains an estimate of the revenues and expenditures for the financial year. The budget is supported by the Ministerial Policy Statements (MPS) and work plans detailing the specific activities that are to be undertaken", "page": 9, "level": 4}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "sector-wide approach to the programmatic approach to planning and budgeting, where", "metadata": {"headings": [{"headings_0": {"content": "Over the past three (3) years, government has made efforts to fully transition from the", "page": 9, "level": 2}}, {"headings_1": {"content": "Every year, the Minister responsible for finance presents a budget to Parliament for approval on behalf of the President, which contains an estimate of the revenues and expenditures for the financial year. The budget is supported by the Ministerial Policy Statements (MPS) and work plans detailing the specific activities that are to be undertaken", "page": 9, "level": 4}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "planning and budgeting is done based on programmes other than sectors. In the financial", "metadata": {"headings": [{"headings_0": {"content": "planning and budgeting is done based on programmes other than sectors. In the financial", "page": 9, "level": 2}}, {"headings_1": {"content": "Over the past three (3) years, government has made efforts to fully transition from the", "page": 9, "level": 2}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "year 2022/2023, a number of reforms were implemented aimed at supporting the", "metadata": {"headings": [{"headings_0": {"content": "planning and budgeting is done based on programmes other than sectors. In the financial", "page": 9, "level": 2}}, {"headings_1": {"content": "Over the past three (3) years, government has made efforts to fully transition from the", "page": 9, "level": 2}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "programmatic approach, some of which included reconfiguring the Programme Based Budgeting System (PBS) and Integrated Financial Management System (IFMS) to support the programme approach. In addition, work plans and budgets were presented in a format", "metadata": {"headings": [{"headings_0": {"content": "programmatic approach, some of which included reconfiguring the Programme Based Budgeting System (PBS) and Integrated Financial Management System (IFMS) to support the programme approach. In addition, work plans and budgets were presented in a format", "page": 9, "level": 4}}, {"headings_1": {"content": "planning and budgeting is done based on programmes other than sectors. In the financial", "page": 9, "level": 2}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "that reflects the programmatic approach.", "metadata": {"headings": [{"headings_0": {"content": "programmatic approach, some of which included reconfiguring the Programme Based Budgeting System (PBS) and Integrated Financial Management System (IFMS) to support the programme approach. In addition, work plans and budgets were presented in a format", "page": 9, "level": 4}}, {"headings_1": {"content": "planning and budgeting is done based on programmes other than sectors. In the financial", "page": 9, "level": 2}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The total initial approved budget for the Financial Year (FY) 2022/2023 was UGX.48.132Tn, which was revised to UGX.52.548Tn. Out of this, UGX.46.262Tn was allocated to Central", "metadata": {"headings": [{"headings_0": {"content": "The total initial approved budget for the Financial Year (FY) 2022/2023 was UGX.48.132Tn, which was revised to UGX.52.548Tn. Out of this, UGX.46.262Tn was allocated to Central", "page": 9, "level": 4}}, {"headings_1": {"content": "programmatic approach, some of which included reconfiguring the Programme Based Budgeting System (PBS) and Integrated Financial Management System (IFMS) to support the programme approach. In addition, work plans and budgets were presented in a format", "page": 9, "level": 4}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Government Votes and the balance of UGX.6.286Tn was allocated to the Local", "metadata": {"headings": [{"headings_0": {"content": "The total initial approved budget for the Financial Year (FY) 2022/2023 was UGX.48.132Tn, which was revised to UGX.52.548Tn. Out of this, UGX.46.262Tn was allocated to Central", "page": 9, "level": 4}}, {"headings_1": {"content": "programmatic approach, some of which included reconfiguring the Programme Based Budgeting System (PBS) and Integrated Financial Management System (IFMS) to support the programme approach. In addition, work plans and budgets were presented in a format", "page": 9, "level": 4}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Governments. The budget for this financial year was allocated by programmes. Table 3", "metadata": {"headings": [{"headings_0": {"content": "Governments. The budget for this financial year was allocated by programmes. Table 3", "page": 9, "level": 2}}, {"headings_1": {"content": "The total initial approved budget for the Financial Year (FY) 2022/2023 was UGX.48.132Tn, which was revised to UGX.52.548Tn. Out of this, UGX.46.262Tn was allocated to Central", "page": 9, "level": 4}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "refers. \n1.2", "metadata": {"headings": [{"headings_0": {"content": "Governments. The budget for this financial year was allocated by programmes. Table 3", "page": 9, "level": 2}}, {"headings_1": {"content": "The total initial approved budget for the Financial Year (FY) 2022/2023 was UGX.48.132Tn, which was revised to UGX.52.548Tn. Out of this, UGX.46.262Tn was allocated to Central", "page": 9, "level": 4}}, [{"headings_0": {"content": "Governments. The budget for this financial year was allocated by programmes. Table 3", "page": 9, "level": 2}}, {"headings_1": {"content": "The total initial approved budget for the Financial Year (FY) 2022/2023 was UGX.48.132Tn, which was revised to UGX.52.548Tn. Out of this, UGX.46.262Tn was allocated to Central", "page": 9, "level": 4}}]], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Justification for the review of the performance of the budget", "metadata": {"headings": [{"headings_0": {"content": "Justification for the review of the performance of the budget", "page": 9, "level": 5}}, {"headings_1": {"content": "Governments. The budget for this financial year was allocated by programmes. Table 3", "page": 9, "level": 2}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "The budget as presented by the Minister responsible for finance, reflects government", "metadata": {"headings": [{"headings_0": {"content": "Justification for the review of the performance of the budget", "page": 9, "level": 5}}, {"headings_1": {"content": "Governments. The budget for this financial year was allocated by programmes. Table 3", "page": 9, "level": 2}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "priorities for that particular financial year. It is therefore important for the Office of the", "metadata": {"headings": [{"headings_0": {"content": "priorities for that particular financial year. It is therefore important for the Office of the", "page": 9, "level": 2}}, {"headings_1": {"content": "Justification for the review of the performance of the budget", "page": 9, "level": 5}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Auditor General to undertake an independent assessment of the extent to which government has delivered on its promises. \nAs earlier indicated, during this financial year, government implemented reforms to the budgeting and financial management process to align them to the programmatic approach to budgeting and planning which was the method through which government planned to", "metadata": {"headings": [{"headings_0": {"content": "priorities for that particular financial year. It is therefore important for the Office of the", "page": 9, "level": 2}}, {"headings_1": {"content": "Justification for the review of the performance of the budget", "page": 9, "level": 5}}, [{"headings_0": {"content": "priorities for that particular financial year. It is therefore important for the Office of the", "page": 9, "level": 2}}, {"headings_1": {"content": "Justification for the review of the performance of the budget", "page": 9, "level": 5}}]], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "implement NDP-III. It was therefore important that the Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "implement NDP-III. It was therefore important that the Office of the Auditor General", "page": 9, "level": 2}}, {"headings_1": {"content": "priorities for that particular financial year. It is therefore important for the Office of the", "page": 9, "level": 2}}], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "examines the performance and challenges (if any) of government in implementing this approach. \n1.3", "metadata": {"headings": [{"headings_0": {"content": "implement NDP-III. It was therefore important that the Office of the Auditor General", "page": 9, "level": 2}}, {"headings_1": {"content": "priorities for that particular financial year. It is therefore important for the Office of the", "page": 9, "level": 2}}, [{"headings_0": {"content": "implement NDP-III. It was therefore important that the Office of the Auditor General", "page": 9, "level": 2}}, {"headings_1": {"content": "priorities for that particular financial year. It is therefore important for the Office of the", "page": 9, "level": 2}}]], "page": 9, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Objectives of the Audit", "metadata": {"headings": [{"headings_0": {"content": "Objectives of the Audit", "page": 10, "level": 5}}, {"headings_1": {"content": "implement NDP-III. It was therefore important that the Office of the Auditor General", "page": 9, "level": 2}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "The main objective of the review was to assess if planning, budgeting and execution of", "metadata": {"headings": [{"headings_0": {"content": "The main objective of the review was to assess if planning, budgeting and execution of", "page": 10, "level": 2}}, {"headings_1": {"content": "Objectives of the Audit", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "the 2022/2023 budget was implemented in accordance with the Appropriations Act, and budget execution circulars issued by PS/ST. Below are the specific of objectives.", "metadata": {"headings": [{"headings_0": {"content": "The main objective of the review was to assess if planning, budgeting and execution of", "page": 10, "level": 2}}, {"headings_1": {"content": "Objectives of the Audit", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "1. To assess the implementation of the programmatic approach to planning and budgeting.", "metadata": {"headings": [{"headings_0": {"content": "The main objective of the review was to assess if planning, budgeting and execution of", "page": 10, "level": 2}}, {"headings_1": {"content": "Objectives of the Audit", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "list"}}, {"content": "2. To assess the performance of the approved budget for MDAs, LGs and projects.", "metadata": {"headings": [{"headings_0": {"content": "2. To assess the performance of the approved budget for MDAs, LGs and projects.", "page": 10, "level": 2}}, {"headings_1": {"content": "The main objective of the review was to assess if planning, budgeting and execution of", "page": 10, "level": 2}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "1 .4", "metadata": {"headings": [{"headings_0": {"content": "1 .4", "page": 10, "level": 5}}, {"headings_1": {"content": "2. To assess the performance of the approved budget for MDAs, LGs and projects.", "page": 10, "level": 2}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Scope of the Audit", "metadata": {"headings": [{"headings_0": {"content": "Scope of the Audit", "page": 10, "level": 5}}, {"headings_1": {"content": "1 .4", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "The review for the implementation of the programmatic approach to planning and budgeting was undertaken in all the 20 programmes while the review on the performance of the approved budget was undertaken in all entities and the entity specific results are", "metadata": {"headings": [{"headings_0": {"content": "Scope of the Audit", "page": 10, "level": 5}}, {"headings_1": {"content": "1 .4", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "contained in the entity specific reports. For the purpose of consolidating my findings into this thematic report, I analyzed results for 95 MDAs, 162 Local Governments, and 31 Projects.", "metadata": {"headings": [{"headings_0": {"content": "contained in the entity specific reports. For the purpose of consolidating my findings into this thematic report, I analyzed results for 95 MDAs, 162 Local Governments, and 31 Projects.", "page": 10, "level": 4}}, {"headings_1": {"content": "Scope of the Audit", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "1.5 Data Collection Methods", "metadata": {"headings": [{"headings_0": {"content": "1.5 Data Collection Methods", "page": 10, "level": 5}}, {"headings_1": {"content": "contained in the entity specific reports. For the purpose of consolidating my findings into this thematic report, I analyzed results for 95 MDAs, 162 Local Governments, and 31 Projects.", "page": 10, "level": 4}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Data was collected using the following methods;", "metadata": {"headings": [{"headings_0": {"content": "1.5 Data Collection Methods", "page": 10, "level": 5}}, {"headings_1": {"content": "contained in the entity specific reports. For the purpose of consolidating my findings into this thematic report, I analyzed results for 95 MDAs, 162 Local Governments, and 31 Projects.", "page": 10, "level": 4}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Interviews", "metadata": {"headings": [{"headings_0": {"content": "Interviews", "page": 10, "level": 5}}, {"headings_1": {"content": "1.5 Data Collection Methods", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Interviews were conducted with Accounting Officer, Planners, Heads of Department, NPA", "metadata": {"headings": [{"headings_0": {"content": "Interviews were conducted with Accounting Officer, Planners, Heads of Department, NPA", "page": 10, "level": 2}}, {"headings_1": {"content": "Interviews", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "and budget officers at MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Interviews were conducted with Accounting Officer, Planners, Heads of Department, NPA", "page": 10, "level": 2}}, {"headings_1": {"content": "Interviews", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Review of documents", "metadata": {"headings": [{"headings_0": {"content": "Review of documents", "page": 10, "level": 5}}, {"headings_1": {"content": "Interviews were conducted with Accounting Officer, Planners, Heads of Department, NPA", "page": 10, "level": 2}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Documents such as the NDP-III, approved budgets and work plans, financial statements,", "metadata": {"headings": [{"headings_0": {"content": "Documents such as the NDP-III, approved budgets and work plans, financial statements,", "page": 10, "level": 1}}, {"headings_1": {"content": "Review of documents", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "performance reports, Ministerial Policy Statements among others were reviewed for the audit.", "metadata": {"headings": [{"headings_0": {"content": "Documents such as the NDP-III, approved budgets and work plans, financial statements,", "page": 10, "level": 1}}, {"headings_1": {"content": "Review of documents", "page": 10, "level": 5}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Physical Inspections Physical inspections were undertaken to assess the extent of service delivery and accuracy of the performance information reported by the Accounting Officers.", "metadata": {"headings": [{"headings_0": {"content": "Physical Inspections Physical inspections were undertaken to assess the extent of service delivery and accuracy of the performance information reported by the Accounting Officers.", "page": 10, "level": 4}}, {"headings_1": {"content": "Documents such as the NDP-III, approved budgets and work plans, financial statements,", "page": 10, "level": 1}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "1.6 Data Analysis", "metadata": {"headings": [{"headings_0": {"content": "1.6 Data Analysis", "page": 10, "level": 5}}, {"headings_1": {"content": "Physical Inspections Physical inspections were undertaken to assess the extent of service delivery and accuracy of the performance information reported by the Accounting Officers.", "page": 10, "level": 4}}], "page": 10, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "CHAPTER TWO", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER TWO", "page": 11, "level": 5}}, {"headings_1": {"content": "1.6 Data Analysis", "page": 10, "level": 5}}], "page": 11, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "2.0", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER TWO", "page": 11, "level": 5}}, {"headings_1": {"content": "1.6 Data Analysis", "page": 10, "level": 5}}], "page": 11, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "ROLES OF KEY PLAYERS AND SUMMARY OF KEY PROCESSES 2 .1 Roles of Key Players", "metadata": {"headings": [{"headings_0": {"content": "ROLES OF KEY PLAYERS AND SUMMARY OF KEY PROCESSES 2 .1 Roles of Key Players", "page": 11, "level": 5}}, {"headings_1": {"content": "CHAPTER TWO", "page": 11, "level": 5}}], "page": 11, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "The roles and responsibilities of key stakeholders are summarized in the table below.", "metadata": {"headings": [{"headings_0": {"content": "The roles and responsibilities of key stakeholders are summarized in the table below.", "page": 11, "level": 2}}, {"headings_1": {"content": "ROLES OF KEY PLAYERS AND SUMMARY OF KEY PROCESSES 2 .1 Roles of Key Players", "page": 11, "level": 5}}], "page": 11, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Table 1: Showing roles and responsibilities of key stakeholders", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing roles and responsibilities of key stakeholders", "page": 11, "level": 2}}, {"headings_1": {"content": "The roles and responsibilities of key stakeholders are summarized in the table below.", "page": 11, "level": 2}}], "page": 11, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["1", "National Authority Planning", "\u2022 Sets/documents national priorities in the NDPs \u2022 Prepares and issues Certificates of Compliance (CoC) of annual budgets to the NDP."], ["2", "Parliament", "\u2022 Reviews and approves work plans and budgets \u2022 Appropriates resources for the execution of the budget \u2022 Parliament also provides oversight on the implementation of the budget by entities"], ["3", "Local Government Councils", "\u2022 The Local Government Councils approve the annual budgets to be implemented by the Local Governments during the year \u2022 The Council, through the District Executive Committee (DEC) and the Technical Planning Committee (TPC) undertake routine monitoring and supervision of the implementation of the budget"], ["4", "Ministry of Finance, Planning and economic development", "approval Issues budget call circulars to entities to prepare Budget Framework Papers (BFPs) \u2022 \u2022 Presents consolidated BFPs to Cabinet and Parliament for \u2022 Mobilizes resources to execute the approved work plans \u2022 and budgets Issues warrants to entities for the execution of planned activities \u2022 Monitors execution of the budget through the Budget Monitoring and Accountability Unit (BMAU)"], ["5", "Office of the Auditor General", "\u2022 The Auditor General issues a grant of credits upon which warrants are provided to the entities for execution of the budget \u2022 Undertakes review of the performance of the budget and accuracy of the information reported in the performance reports and financial statements."], ["6", "Programme secretariats/working groups", "\u2022 With the adoption of the programme approach to planning and budgeting, the programme secretariats and working groups are responsible for ensuring that entity budgets are implemented following Programme Implementation Action Plans. the"], ["7", "Accounting Officers", "\u2022 Prepare annual work plans for the year \u2022 Undertake periodic budget monitoring and reporting"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing roles and responsibilities of key stakeholders", "page": 11, "level": 2}}, {"headings_1": {"content": "The roles and responsibilities of key stakeholders are summarized in the table below.", "page": 11, "level": 2}}], "page": 11, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["No", "Stakeholder", "Responsibility"], "type": "table"}}, {"content": "2.2.1 Budget Preparation", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Budget Preparation", "page": 12, "level": 5}}, {"headings_1": {"content": "Table 1: Showing roles and responsibilities of key stakeholders", "page": 11, "level": 2}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "This process involves setting budget priorities in line with the National Development Plan III (NDP), the programme priorities, the Charter of Fiscal responsibility, and other strategic planning frameworks. It also includes coming up with revenue and expenditure for the budget year. The Ministry of Finance issues the first Budget Call Circular (BCC) by 15 th September to enable entities to prepare and submit Budget Framework Papers (BFPs) by", "metadata": {"headings": [{"headings_0": {"content": "This process involves setting budget priorities in line with the National Development Plan III (NDP), the programme priorities, the Charter of Fiscal responsibility, and other strategic planning frameworks. It also includes coming up with revenue and expenditure for the budget year. The Ministry of Finance issues the first Budget Call Circular (BCC) by 15 th September to enable entities to prepare and submit Budget Framework Papers (BFPs) by", "page": 12, "level": 4}}, {"headings_1": {"content": "2.2.1 Budget Preparation", "page": 12, "level": 5}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "15 th November of the preceding year.", "metadata": {"headings": [{"headings_0": {"content": "This process involves setting budget priorities in line with the National Development Plan III (NDP), the programme priorities, the Charter of Fiscal responsibility, and other strategic planning frameworks. It also includes coming up with revenue and expenditure for the budget year. The Ministry of Finance issues the first Budget Call Circular (BCC) by 15 th September to enable entities to prepare and submit Budget Framework Papers (BFPs) by", "page": 12, "level": 4}}, {"headings_1": {"content": "2.2.1 Budget Preparation", "page": 12, "level": 5}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Once the entities/programmes submit the Budget Framework Papers, they are consolidated into the National Budget Framework Paper by the Ministry of Finance and submitted to cabinet for review/clearance before submission to Parliament. The submission of the National Budget Framework Paper to Parliament should be done by 31 st December of the preceding year. The resolutions of both Cabinet and Parliament on the Budget Framework Paper inform adjustments to the budget proposals prepared initially", "metadata": {"headings": [{"headings_0": {"content": "Once the entities/programmes submit the Budget Framework Papers, they are consolidated into the National Budget Framework Paper by the Ministry of Finance and submitted to cabinet for review/clearance before submission to Parliament. The submission of the National Budget Framework Paper to Parliament should be done by 31 st December of the preceding year. The resolutions of both Cabinet and Parliament on the Budget Framework Paper inform adjustments to the budget proposals prepared initially", "page": 12, "level": 1}}, {"headings_1": {"content": "This process involves setting budget priorities in line with the National Development Plan III (NDP), the programme priorities, the Charter of Fiscal responsibility, and other strategic planning frameworks. It also includes coming up with revenue and expenditure for the budget year. The Ministry of Finance issues the first Budget Call Circular (BCC) by 15 th September to enable entities to prepare and submit Budget Framework Papers (BFPs) by", "page": 12, "level": 4}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "by MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Once the entities/programmes submit the Budget Framework Papers, they are consolidated into the National Budget Framework Paper by the Ministry of Finance and submitted to cabinet for review/clearance before submission to Parliament. The submission of the National Budget Framework Paper to Parliament should be done by 31 st December of the preceding year. The resolutions of both Cabinet and Parliament on the Budget Framework Paper inform adjustments to the budget proposals prepared initially", "page": 12, "level": 1}}, {"headings_1": {"content": "This process involves setting budget priorities in line with the National Development Plan III (NDP), the programme priorities, the Charter of Fiscal responsibility, and other strategic planning frameworks. It also includes coming up with revenue and expenditure for the budget year. The Ministry of Finance issues the first Budget Call Circular (BCC) by 15 th September to enable entities to prepare and submit Budget Framework Papers (BFPs) by", "page": 12, "level": 4}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "After this, the Ministry of Finance issues the second Budget Call Circular with revised resources estimates by 15 th February of the preceding financial year for entities to prepare estimates in line with budget ceilings provided by MoFPED. The entities then prepare and", "metadata": {"headings": [{"headings_0": {"content": "After this, the Ministry of Finance issues the second Budget Call Circular with revised resources estimates by 15 th February of the preceding financial year for entities to prepare estimates in line with budget ceilings provided by MoFPED. The entities then prepare and", "page": 12, "level": 4}}, {"headings_1": {"content": "Once the entities/programmes submit the Budget Framework Papers, they are consolidated into the National Budget Framework Paper by the Ministry of Finance and submitted to cabinet for review/clearance before submission to Parliament. The submission of the National Budget Framework Paper to Parliament should be done by 31 st December of the preceding year. The resolutions of both Cabinet and Parliament on the Budget Framework Paper inform adjustments to the budget proposals prepared initially", "page": 12, "level": 1}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "submit budget estimates, Ministerial Policy Statements, and work plans to Parliament for", "metadata": {"headings": [{"headings_0": {"content": "After this, the Ministry of Finance issues the second Budget Call Circular with revised resources estimates by 15 th February of the preceding financial year for entities to prepare estimates in line with budget ceilings provided by MoFPED. The entities then prepare and", "page": 12, "level": 4}}, {"headings_1": {"content": "Once the entities/programmes submit the Budget Framework Papers, they are consolidated into the National Budget Framework Paper by the Ministry of Finance and submitted to cabinet for review/clearance before submission to Parliament. The submission of the National Budget Framework Paper to Parliament should be done by 31 st December of the preceding year. The resolutions of both Cabinet and Parliament on the Budget Framework Paper inform adjustments to the budget proposals prepared initially", "page": 12, "level": 1}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "review and approval by 1 st April of the preceding year.", "metadata": {"headings": [{"headings_0": {"content": "review and approval by 1 st April of the preceding year.", "page": 12, "level": 2}}, {"headings_1": {"content": "After this, the Ministry of Finance issues the second Budget Call Circular with revised resources estimates by 15 th February of the preceding financial year for entities to prepare estimates in line with budget ceilings provided by MoFPED. The entities then prepare and", "page": 12, "level": 4}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "2.2.2 Budget Approval", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Budget Approval", "page": 12, "level": 5}}, {"headings_1": {"content": "review and approval by 1 st April of the preceding year.", "page": 12, "level": 2}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Once the budget estimates, Ministerial Policy Statements, and work plans are submitted", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Budget Approval", "page": 12, "level": 5}}, {"headings_1": {"content": "review and approval by 1 st April of the preceding year.", "page": 12, "level": 2}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "to Parliament, they are reviewed, adjusted (where need be) and approved. This approval is supported by an Appropriations Bill, which should be presented by 31 st May. Once this is completed, the Minister responsible for Finance prepares the budget speech, which must", "metadata": {"headings": [{"headings_0": {"content": "to Parliament, they are reviewed, adjusted (where need be) and approved. This approval is supported by an Appropriations Bill, which should be presented by 31 st May. Once this is completed, the Minister responsible for Finance prepares the budget speech, which must", "page": 12, "level": 4}}, {"headings_1": {"content": "2.2.2 Budget Approval", "page": 12, "level": 5}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "be read by 15 th June.", "metadata": {"headings": [{"headings_0": {"content": "to Parliament, they are reviewed, adjusted (where need be) and approved. This approval is supported by an Appropriations Bill, which should be presented by 31 st May. Once this is completed, the Minister responsible for Finance prepares the budget speech, which must", "page": 12, "level": 4}}, {"headings_1": {"content": "2.2.2 Budget Approval", "page": 12, "level": 5}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The signing of the Appropriations Bill by His Excellency the President completes approval of the budget and gives clearance for the execution of the budget effective 1 st July.", "metadata": {"headings": [{"headings_0": {"content": "The signing of the Appropriations Bill by His Excellency the President completes approval of the budget and gives clearance for the execution of the budget effective 1 st July.", "page": 12, "level": 4}}, {"headings_1": {"content": "to Parliament, they are reviewed, adjusted (where need be) and approved. This approval is supported by an Appropriations Bill, which should be presented by 31 st May. Once this is completed, the Minister responsible for Finance prepares the budget speech, which must", "page": 12, "level": 4}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "2.2.3 Approval of Supplementary Appropriations", "metadata": {"headings": [{"headings_0": {"content": "2.2.3 Approval of Supplementary Appropriations", "page": 12, "level": 5}}, {"headings_1": {"content": "The signing of the Appropriations Bill by His Excellency the President completes approval of the budget and gives clearance for the execution of the budget effective 1 st July.", "page": 12, "level": 4}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Section 25(1) of the PFMA 2015 provides that, where in respect of any financial year, it", "metadata": {"headings": [{"headings_0": {"content": "2.2.3 Approval of Supplementary Appropriations", "page": 12, "level": 5}}, {"headings_1": {"content": "The signing of the Appropriations Bill by His Excellency the President completes approval of the budget and gives clearance for the execution of the budget effective 1 st July.", "page": 12, "level": 4}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "is found that the amount appropriated by an Appropriation Act is insufficient or that a", "metadata": {"headings": [{"headings_0": {"content": "is found that the amount appropriated by an Appropriation Act is insufficient or that a", "page": 12, "level": 2}}, {"headings_1": {"content": "2.2.3 Approval of Supplementary Appropriations", "page": 12, "level": 5}}], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "need has arisen for expenditure for a purpose for which no amount has been appropriated by the Appropriation Act, a supplementary estimate, showing the amount required, shall be laid before Parliament, by the Minister through a Supplementary Appropriation Bill. \naccess and implement the activities.", "metadata": {"headings": [{"headings_0": {"content": "is found that the amount appropriated by an Appropriation Act is insufficient or that a", "page": 12, "level": 2}}, {"headings_1": {"content": "2.2.3 Approval of Supplementary Appropriations", "page": 12, "level": 5}}, [{"headings_0": {"content": "is found that the amount appropriated by an Appropriation Act is insufficient or that a", "page": 12, "level": 2}}, {"headings_1": {"content": "2.2.3 Approval of Supplementary Appropriations", "page": 12, "level": 5}}]], "page": 12, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "2.2.4 Budget Execution", "metadata": {"headings": [{"headings_0": {"content": "2.2.4 Budget Execution", "page": 13, "level": 5}}, {"headings_1": {"content": "is found that the amount appropriated by an Appropriation Act is insufficient or that a", "page": 12, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Once Parliament approves the budget estimates, the Secretary to the Treasury prepares", "metadata": {"headings": [{"headings_0": {"content": "2.2.4 Budget Execution", "page": 13, "level": 5}}, {"headings_1": {"content": "is found that the amount appropriated by an Appropriation Act is insufficient or that a", "page": 12, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "and issues the Budget Execution Circular by 30 th June of the preceding year to guide the budget execution for the financial year, which commences on 1 st July.", "metadata": {"headings": [{"headings_0": {"content": "and issues the Budget Execution Circular by 30 th June of the preceding year to guide the budget execution for the financial year, which commences on 1 st July.", "page": 13, "level": 4}}, {"headings_1": {"content": "2.2.4 Budget Execution", "page": 13, "level": 5}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "The Ministry of Finance then embarks on mobilizing resources for the entities to implement the planned activities. The main sources of funds are tax revenues collected by Uganda Revenue Authority (URA), Non-Tax revenues, external financing and debt which are", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Finance then embarks on mobilizing resources for the entities to implement the planned activities. The main sources of funds are tax revenues collected by Uganda Revenue Authority (URA), Non-Tax revenues, external financing and debt which are", "page": 13, "level": 4}}, {"headings_1": {"content": "and issues the Budget Execution Circular by 30 th June of the preceding year to guide the budget execution for the financial year, which commences on 1 st July.", "page": 13, "level": 4}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "disbursed/released to the entities every quarter through the issue of cash limits/warrants", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Finance then embarks on mobilizing resources for the entities to implement the planned activities. The main sources of funds are tax revenues collected by Uganda Revenue Authority (URA), Non-Tax revenues, external financing and debt which are", "page": 13, "level": 4}}, {"headings_1": {"content": "and issues the Budget Execution Circular by 30 th June of the preceding year to guide the budget execution for the financial year, which commences on 1 st July.", "page": 13, "level": 4}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "in accordance with the Government Cash Flow Plan.", "metadata": {"headings": [{"headings_0": {"content": "in accordance with the Government Cash Flow Plan.", "page": 13, "level": 2}}, {"headings_1": {"content": "The Ministry of Finance then embarks on mobilizing resources for the entities to implement the planned activities. The main sources of funds are tax revenues collected by Uganda Revenue Authority (URA), Non-Tax revenues, external financing and debt which are", "page": 13, "level": 4}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "2.2.5 Budget Monitoring and Reporting", "metadata": {"headings": [{"headings_0": {"content": "2.2.5 Budget Monitoring and Reporting", "page": 13, "level": 5}}, {"headings_1": {"content": "in accordance with the Government Cash Flow Plan.", "page": 13, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "The implementation of the budget is monitored through the Budget Monitoring and", "metadata": {"headings": [{"headings_0": {"content": "2.2.5 Budget Monitoring and Reporting", "page": 13, "level": 5}}, {"headings_1": {"content": "in accordance with the Government Cash Flow Plan.", "page": 13, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Accountability Unit (BMAU), Office of the Prime Minister (OPM) and the Accounting Officers of the respective MALGs. The Budget Monitoring Unit and OPM review how appropriated", "metadata": {"headings": [{"headings_0": {"content": "Accountability Unit (BMAU), Office of the Prime Minister (OPM) and the Accounting Officers of the respective MALGs. The Budget Monitoring Unit and OPM review how appropriated", "page": 13, "level": 4}}, {"headings_1": {"content": "2.2.5 Budget Monitoring and Reporting", "page": 13, "level": 5}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "funds have been used to implement activities in the approved work plans and how", "metadata": {"headings": [{"headings_0": {"content": "Accountability Unit (BMAU), Office of the Prime Minister (OPM) and the Accounting Officers of the respective MALGs. The Budget Monitoring Unit and OPM review how appropriated", "page": 13, "level": 4}}, {"headings_1": {"content": "2.2.5 Budget Monitoring and Reporting", "page": 13, "level": 5}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "programme objectives are being achieved. The Accounting officers using the internal", "metadata": {"headings": [{"headings_0": {"content": "programme objectives are being achieved. The Accounting officers using the internal", "page": 13, "level": 2}}, {"headings_1": {"content": "Accountability Unit (BMAU), Office of the Prime Minister (OPM) and the Accounting Officers of the respective MALGs. The Budget Monitoring Unit and OPM review how appropriated", "page": 13, "level": 4}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "systems such as the internal audit function to monitor and ensure that budgets are implemented as approved.", "metadata": {"headings": [{"headings_0": {"content": "programme objectives are being achieved. The Accounting officers using the internal", "page": 13, "level": 2}}, {"headings_1": {"content": "Accountability Unit (BMAU), Office of the Prime Minister (OPM) and the Accounting Officers of the respective MALGs. The Budget Monitoring Unit and OPM review how appropriated", "page": 13, "level": 4}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Entities are required to submit quarterly performance reports to the Ministry of Finance", "metadata": {"headings": [{"headings_0": {"content": "Entities are required to submit quarterly performance reports to the Ministry of Finance", "page": 13, "level": 2}}, {"headings_1": {"content": "programme objectives are being achieved. The Accounting officers using the internal", "page": 13, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "through the PBS detailing performance against the approved work plans and programme", "metadata": {"headings": [{"headings_0": {"content": "Entities are required to submit quarterly performance reports to the Ministry of Finance", "page": 13, "level": 2}}, {"headings_1": {"content": "programme objectives are being achieved. The Accounting officers using the internal", "page": 13, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "targets by the 30 th day of the first month following the end of a particular quarter. These", "metadata": {"headings": [{"headings_0": {"content": "targets by the 30 th day of the first month following the end of a particular quarter. These", "page": 13, "level": 2}}, {"headings_1": {"content": "Entities are required to submit quarterly performance reports to the Ministry of Finance", "page": 13, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "quarterly reports are consolidated into semi-annual and annual budget performance reports.", "metadata": {"headings": [{"headings_0": {"content": "targets by the 30 th day of the first month following the end of a particular quarter. These", "page": 13, "level": 2}}, {"headings_1": {"content": "Entities are required to submit quarterly performance reports to the Ministry of Finance", "page": 13, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The results of these monitoring processes are used to prepare the Government Annual Performance Report (GAPR) and the Annual Budget Report by the Ministry of Finance.", "metadata": {"headings": [{"headings_0": {"content": "The results of these monitoring processes are used to prepare the Government Annual Performance Report (GAPR) and the Annual Budget Report by the Ministry of Finance.", "page": 13, "level": 4}}, {"headings_1": {"content": "targets by the 30 th day of the first month following the end of a particular quarter. These", "page": 13, "level": 2}}], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Figure 2: Budgeting Process flow chart \nBudget Formulation", "metadata": {"headings": [{"headings_0": {"content": "The results of these monitoring processes are used to prepare the Government Annual Performance Report (GAPR) and the Annual Budget Report by the Ministry of Finance.", "page": 13, "level": 4}}, {"headings_1": {"content": "targets by the 30 th day of the first month following the end of a particular quarter. These", "page": 13, "level": 2}}, [{"headings_0": {"content": "The results of these monitoring processes are used to prepare the Government Annual Performance Report (GAPR) and the Annual Budget Report by the Ministry of Finance.", "page": 13, "level": 4}}, {"headings_1": {"content": "targets by the 30 th day of the first month following the end of a particular quarter. These", "page": 13, "level": 2}}]], "page": 13, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "CHAPTER THREE", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER THREE", "page": 14, "level": 5}}, {"headings_1": {"content": "The results of these monitoring processes are used to prepare the Government Annual Performance Report (GAPR) and the Annual Budget Report by the Ministry of Finance.", "page": 13, "level": 4}}], "page": 14, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "3.0", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER THREE", "page": 14, "level": 5}}, {"headings_1": {"content": "The results of these monitoring processes are used to prepare the Government Annual Performance Report (GAPR) and the Annual Budget Report by the Ministry of Finance.", "page": 13, "level": 4}}], "page": 14, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 14, "level": 5}}, {"headings_1": {"content": "CHAPTER THREE", "page": 14, "level": 5}}], "page": 14, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "3.1", "metadata": {"headings": [{"headings_0": {"content": "FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 14, "level": 5}}, {"headings_1": {"content": "CHAPTER THREE", "page": 14, "level": 5}}], "page": 14, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Review of the programmatic approach to planning and budgeting", "metadata": {"headings": [{"headings_0": {"content": "Review of the programmatic approach to planning and budgeting", "page": 14, "level": 5}}, {"headings_1": {"content": "FINDINGS, CONCLUSIONS AND RECOMMENDATIONS", "page": 14, "level": 5}}], "page": 14, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Background", "metadata": {"headings": [{"headings_0": {"content": "Background", "page": 14, "level": 5}}, {"headings_1": {"content": "Review of the programmatic approach to planning and budgeting", "page": 14, "level": 5}}], "page": 14, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "One of the key reforms in the government financial management system ushered in by the National Development Plan III was the programmatic approach to budgeting and planning which replaced the sector-wide approach. The government adopted this as the implementation approach for the NDP-III, which covers the period 2020/2021-2024/2025.", "metadata": {"headings": [{"headings_0": {"content": "One of the key reforms in the government financial management system ushered in by the National Development Plan III was the programmatic approach to budgeting and planning which replaced the sector-wide approach. The government adopted this as the implementation approach for the NDP-III, which covers the period 2020/2021-2024/2025.", "page": 14, "level": 4}}, {"headings_1": {"content": "Background", "page": 14, "level": 5}}], "page": 14, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "The programme approach is expected to facilitate the achievement of national development", "metadata": {"headings": [{"headings_0": {"content": "One of the key reforms in the government financial management system ushered in by the National Development Plan III was the programmatic approach to budgeting and planning which replaced the sector-wide approach. The government adopted this as the implementation approach for the NDP-III, which covers the period 2020/2021-2024/2025.", "page": 14, "level": 4}}, {"headings_1": {"content": "Background", "page": 14, "level": 5}}], "page": 14, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "objectives in a coherent, coordinated and participatory manner. The approach focuses on; the", "metadata": {"headings": [{"headings_0": {"content": "objectives in a coherent, coordinated and participatory manner. The approach focuses on; the", "page": 14, "level": 2}}, {"headings_1": {"content": "One of the key reforms in the government financial management system ushered in by the National Development Plan III was the programmatic approach to budgeting and planning which replaced the sector-wide approach. The government adopted this as the implementation approach for the NDP-III, which covers the period 2020/2021-2024/2025.", "page": 14, "level": 4}}], "page": 14, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "delivery of common results, strengthening the alignment of planning and budgeting frameworks", "metadata": {"headings": [{"headings_0": {"content": "objectives in a coherent, coordinated and participatory manner. The approach focuses on; the", "page": 14, "level": 2}}, {"headings_1": {"content": "One of the key reforms in the government financial management system ushered in by the National Development Plan III was the programmatic approach to budgeting and planning which replaced the sector-wide approach. The government adopted this as the implementation approach for the NDP-III, which covers the period 2020/2021-2024/2025.", "page": 14, "level": 4}}], "page": 14, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The approach is expected to reduce a \u2018silo\u2019", "metadata": {"headings": [{"headings_0": {"content": "to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The approach is expected to reduce a \u2018silo\u2019", "page": 14, "level": 4}}, {"headings_1": {"content": "objectives in a coherent, coordinated and participatory manner. The approach focuses on; the", "page": 14, "level": 2}}], "page": 14, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "approach to the implementation of government activities there by reducing duplication and", "metadata": {"headings": [{"headings_0": {"content": "to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The approach is expected to reduce a \u2018silo\u2019", "page": 14, "level": 4}}, {"headings_1": {"content": "objectives in a coherent, coordinated and participatory manner. The approach focuses on; the", "page": 14, "level": 2}}], "page": 14, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "wastage of resources. Government is organized in 20 programmes as listed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "wastage of resources. Government is organized in 20 programmes as listed in the table below;", "page": 14, "level": 2}}, {"headings_1": {"content": "to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The approach is expected to reduce a \u2018silo\u2019", "page": 14, "level": 4}}], "page": 14, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Table 2: Showing the 20 programmes", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing the 20 programmes", "page": 14, "level": 2}}, {"headings_1": {"content": "wastage of resources. Government is organized in 20 programmes as listed in the table below;", "page": 14, "level": 2}}], "page": 14, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["1", "Agro-Industrialization Programme", "Ministry of Agriculture"], ["2", "Governance and Security Programme", "Office of the President"], ["3", "Public Sector Transformation Programme", "Ministry of Public Service"], ["4", "Regional Development Programme", "Ministry of Local Government"], ["5", "Administration of Justice", "Judiciary"], ["6", "Legislation, Oversight and Representation", "Parliamentary Commission"], ["7", "Mineral Development Programme", "Ministry of Energy"], ["8", "Sustainable Development of Petroleum Resources", "Ministry of Energy"], ["9", "Climate Change, Natural Resources , Environment and Water Management Development Programme", "Ministry of Water"], ["10", "Sustainable Energy Development Programme", "Ministry of Water"], ["11", "Sustainable Urbanization and Housing", "Ministry of Lands"], ["12", "Human Capital Development Programme", "Ministry of Education"], ["13", "Community Mobilization and Mindset Change Programme", "Ministry of Gender"], ["14", "Tourism Development Programme", "Ministry of Tourism"], ["15", "Private Sector Development Programme", "Ministry of Finance"], ["16", "Manufacturing Programme", "Ministry of Trade"], ["17", "Digital Transformation Programme", "Ministry of ICT"], ["18", "Innovation, Technology Development and Transfer", "Ministry of Science"], ["19", "Development Plan Implementation Programme", "Ministry of Finance"], ["20", "Integrated Transport Infrastructure and Services", "Ministry of Works"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing the 20 programmes", "page": 14, "level": 2}}, {"headings_1": {"content": "wastage of resources. Government is organized in 20 programmes as listed in the table below;", "page": 14, "level": 2}}], "page": 14, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["No", "Programme", "Lead Entity"], "type": "table"}}, {"content": "3.1.1 Area of commendable performance", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Area of commendable performance", "page": 15, "level": 5}}, {"headings_1": {"content": "Table 2: Showing the 20 programmes", "page": 14, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Government reconfigured the budgeting system (PBS) and financial management system (IFMS)", "metadata": {"headings": [{"headings_0": {"content": "Government reconfigured the budgeting system (PBS) and financial management system (IFMS)", "page": 15, "level": 2}}, {"headings_1": {"content": "3.1.1 Area of commendable performance", "page": 15, "level": 5}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "to realign them with the new programme approach. As a result, the presentation of entity work", "metadata": {"headings": [{"headings_0": {"content": "Government reconfigured the budgeting system (PBS) and financial management system (IFMS)", "page": 15, "level": 2}}, {"headings_1": {"content": "3.1.1 Area of commendable performance", "page": 15, "level": 5}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "plans, Ministerial Policy Statements, and performance reports has been revised and aligned to the programme approach by including programme details such as the PIAP interventions and sub-", "metadata": {"headings": [{"headings_0": {"content": "plans, Ministerial Policy Statements, and performance reports has been revised and aligned to the programme approach by including programme details such as the PIAP interventions and sub-", "page": 15, "level": 4}}, {"headings_1": {"content": "Government reconfigured the budgeting system (PBS) and financial management system (IFMS)", "page": 15, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "programmes, among others. This demonstrates government\u2019s commitment and steps to fully align", "metadata": {"headings": [{"headings_0": {"content": "programmes, among others. This demonstrates government\u2019s commitment and steps to fully align", "page": 15, "level": 1}}, {"headings_1": {"content": "plans, Ministerial Policy Statements, and performance reports has been revised and aligned to the programme approach by including programme details such as the PIAP interventions and sub-", "page": 15, "level": 4}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "the budgeting process to the programmatic approach.", "metadata": {"headings": [{"headings_0": {"content": "programmes, among others. This demonstrates government\u2019s commitment and steps to fully align", "page": 15, "level": 1}}, {"headings_1": {"content": "plans, Ministerial Policy Statements, and performance reports has been revised and aligned to the programme approach by including programme details such as the PIAP interventions and sub-", "page": 15, "level": 4}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Despite the above achievements, there are areas that require government attention if complete", "metadata": {"headings": [{"headings_0": {"content": "Despite the above achievements, there are areas that require government attention if complete", "page": 15, "level": 2}}, {"headings_1": {"content": "programmes, among others. This demonstrates government\u2019s commitment and steps to fully align", "page": 15, "level": 1}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "alignment of the programme-based planning and budgeting is to be achieved.", "metadata": {"headings": [{"headings_0": {"content": "Despite the above achievements, there are areas that require government attention if complete", "page": 15, "level": 2}}, {"headings_1": {"content": "programmes, among others. This demonstrates government\u2019s commitment and steps to fully align", "page": 15, "level": 1}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "3.1.2 Areas that need attention At Government-wide level", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Areas that need attention At Government-wide level", "page": 15, "level": 5}}, {"headings_1": {"content": "Despite the above achievements, there are areas that require government attention if complete", "page": 15, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "a) Adequacy of the legal framework", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Areas that need attention At Government-wide level", "page": 15, "level": 5}}, {"headings_1": {"content": "Despite the above achievements, there are areas that require government attention if complete", "page": 15, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The current legal framework does not fully support the programmatic approach. I observed that the Public Finance Management Act (PFMA-2015), Public Finance Management Regulations (PFMR-2016) and the Treasury Instructions (TI-2017) are yet to be amended and aligned to the programmatic approach to planning and budgeting. The PFMA, in its current form, still referred", "metadata": {"headings": [{"headings_0": {"content": "The current legal framework does not fully support the programmatic approach. I observed that the Public Finance Management Act (PFMA-2015), Public Finance Management Regulations (PFMR-2016) and the Treasury Instructions (TI-2017) are yet to be amended and aligned to the programmatic approach to planning and budgeting. The PFMA, in its current form, still referred", "page": 15, "level": 4}}, {"headings_1": {"content": "3.1.2 Areas that need attention At Government-wide level", "page": 15, "level": 5}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "to sectoral committees, which was inconsistent with the programme approach. Similarly, the", "metadata": {"headings": [{"headings_0": {"content": "The current legal framework does not fully support the programmatic approach. I observed that the Public Finance Management Act (PFMA-2015), Public Finance Management Regulations (PFMR-2016) and the Treasury Instructions (TI-2017) are yet to be amended and aligned to the programmatic approach to planning and budgeting. The PFMA, in its current form, still referred", "page": 15, "level": 4}}, {"headings_1": {"content": "3.1.2 Areas that need attention At Government-wide level", "page": 15, "level": 5}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "PFMR also made reference to sectors and sector budget framework papers, which was", "metadata": {"headings": [{"headings_0": {"content": "PFMR also made reference to sectors and sector budget framework papers, which was", "page": 15, "level": 2}}, {"headings_1": {"content": "The current legal framework does not fully support the programmatic approach. I observed that the Public Finance Management Act (PFMA-2015), Public Finance Management Regulations (PFMR-2016) and the Treasury Instructions (TI-2017) are yet to be amended and aligned to the programmatic approach to planning and budgeting. The PFMA, in its current form, still referred", "page": 15, "level": 4}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "inconsistent with the programmatic approach.", "metadata": {"headings": [{"headings_0": {"content": "PFMR also made reference to sectors and sector budget framework papers, which was", "page": 15, "level": 2}}, {"headings_1": {"content": "The current legal framework does not fully support the programmatic approach. I observed that the Public Finance Management Act (PFMA-2015), Public Finance Management Regulations (PFMR-2016) and the Treasury Instructions (TI-2017) are yet to be amended and aligned to the programmatic approach to planning and budgeting. The PFMA, in its current form, still referred", "page": 15, "level": 4}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the programmatic", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the programmatic", "page": 15, "level": 2}}, {"headings_1": {"content": "PFMR also made reference to sectors and sector budget framework papers, which was", "page": 15, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "approach to planning and budgeting.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the programmatic", "page": 15, "level": 2}}, {"headings_1": {"content": "PFMR also made reference to sectors and sector budget framework papers, which was", "page": 15, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised government to ensure that the amendments within the existing legal framework are", "metadata": {"headings": [{"headings_0": {"content": "I advised government to ensure that the amendments within the existing legal framework are", "page": 15, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the programmatic", "page": 15, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "expedited to facilitate full alignment with the programme approach. \nb) Allocation of resources within programmes", "metadata": {"headings": [{"headings_0": {"content": "I advised government to ensure that the amendments within the existing legal framework are", "page": 15, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the programmatic", "page": 15, "level": 2}}, [{"headings_0": {"content": "I advised government to ensure that the amendments within the existing legal framework are", "page": 15, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the programmatic", "page": 15, "level": 2}}]], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I observed that resource allocation is currently not based on programme priorities. Under the", "metadata": {"headings": [{"headings_0": {"content": "I observed that resource allocation is currently not based on programme priorities. Under the", "page": 15, "level": 2}}, {"headings_1": {"content": "I advised government to ensure that the amendments within the existing legal framework are", "page": 15, "level": 2}}], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "programme approach, programme working groups/secretariats are expected to allocate resources based on programme priorities within the different contributing entities. However, the current \none of the actors /entities to contribute to these programmes in the NDP-III. This exposes these funds to diversion and defeats the programmatic approach to resource allocation.", "metadata": {"headings": [{"headings_0": {"content": "I observed that resource allocation is currently not based on programme priorities. Under the", "page": 15, "level": 2}}, {"headings_1": {"content": "I advised government to ensure that the amendments within the existing legal framework are", "page": 15, "level": 2}}, [{"headings_0": {"content": "I observed that resource allocation is currently not based on programme priorities. Under the", "page": 15, "level": 2}}, {"headings_1": {"content": "I advised government to ensure that the amendments within the existing legal framework are", "page": 15, "level": 2}}]], "page": 15, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The PS/ST indicated that going forward, the programme secretariats would be strengthened to", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST indicated that going forward, the programme secretariats would be strengthened to", "page": 16, "level": 2}}, {"headings_1": {"content": "I observed that resource allocation is currently not based on programme priorities. Under the", "page": 15, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "fully implement the programmatic approach to planning and budgeting. The allocation of resources to the missions would also be reviewed to align it with the programmes.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST indicated that going forward, the programme secretariats would be strengthened to", "page": 16, "level": 2}}, {"headings_1": {"content": "I observed that resource allocation is currently not based on programme priorities. Under the", "page": 15, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "page": 16, "level": 2}}, {"headings_1": {"content": "The PS/ST indicated that going forward, the programme secretariats would be strengthened to", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "and strengthen programme secretariats to ensure that allocation of resources is done within the programme structures and according to programme priorities.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "page": 16, "level": 2}}, {"headings_1": {"content": "The PS/ST indicated that going forward, the programme secretariats would be strengthened to", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "c) Supplementary expenditure requests outside the programme structure", "metadata": {"headings": [{"headings_0": {"content": "c) Supplementary expenditure requests outside the programme structure", "page": 16, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I noted that supplementary requests and budgets are not discussed by the programme working", "metadata": {"headings": [{"headings_0": {"content": "I noted that supplementary requests and budgets are not discussed by the programme working", "page": 16, "level": 2}}, {"headings_1": {"content": "c) Supplementary expenditure requests outside the programme structure", "page": 16, "level": 5}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "groups/secretariats before submission to the PS/ST. This implies that resources appropriated to various entities through supplementary funding do not go through the programme structures, which contradicts the principle of the programmatic approach distorts programme planning, implementation and reporting of programme activities.", "metadata": {"headings": [{"headings_0": {"content": "I noted that supplementary requests and budgets are not discussed by the programme working", "page": 16, "level": 2}}, {"headings_1": {"content": "c) Supplementary expenditure requests outside the programme structure", "page": 16, "level": 5}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that the implementation of the programmatic approach to planning and budgeting is still work in progress, which will take time. However, going forward, MOFPED will", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that the implementation of the programmatic approach to planning and budgeting is still work in progress, which will take time. However, going forward, MOFPED will", "page": 16, "level": 4}}, {"headings_1": {"content": "I noted that supplementary requests and budgets are not discussed by the programme working", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "ensure that supplementary expenditures are based on the recommendations from the programme secretariats.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that the implementation of the programmatic approach to planning and budgeting is still work in progress, which will take time. However, going forward, MOFPED will", "page": 16, "level": 4}}, {"headings_1": {"content": "I noted that supplementary requests and budgets are not discussed by the programme working", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "page": 16, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that the implementation of the programmatic approach to planning and budgeting is still work in progress, which will take time. However, going forward, MOFPED will", "page": 16, "level": 4}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "and programme secretariats to ensure that all supplementary requests are discussed by the programme structures before submission to the PS/ST.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "page": 16, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that the implementation of the programmatic approach to planning and budgeting is still work in progress, which will take time. However, going forward, MOFPED will", "page": 16, "level": 4}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "d) Limited involvement of MDAs and LGs in the development of PIAPs", "metadata": {"headings": [{"headings_0": {"content": "d) Limited involvement of MDAs and LGs in the development of PIAPs", "page": 16, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I noted that MDAs and Local governments did not fully participate in the development of the PIAPs which affected ownership of these PIAPs by the entities. The entities, both MDAs and LGs", "metadata": {"headings": [{"headings_0": {"content": "d) Limited involvement of MDAs and LGs in the development of PIAPs", "page": 16, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme heads", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "have therefore struggled to prepare programme-based Budget Framework papers (BFPs) which", "metadata": {"headings": [{"headings_0": {"content": "have therefore struggled to prepare programme-based Budget Framework papers (BFPs) which", "page": 16, "level": 2}}, {"headings_1": {"content": "d) Limited involvement of MDAs and LGs in the development of PIAPs", "page": 16, "level": 5}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "in turn affects the implementation of the programmatic approach.", "metadata": {"headings": [{"headings_0": {"content": "have therefore struggled to prepare programme-based Budget Framework papers (BFPs) which", "page": 16, "level": 2}}, {"headings_1": {"content": "d) Limited involvement of MDAs and LGs in the development of PIAPs", "page": 16, "level": 5}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Interviews with officials from the National Planning Authority revealed that entities especially the Local Governments were engaged following the mid-term review to come up with more comprehensive and inclusive PIAPs. However, this may not address the current challenges since", "metadata": {"headings": [{"headings_0": {"content": "Interviews with officials from the National Planning Authority revealed that entities especially the Local Governments were engaged following the mid-term review to come up with more comprehensive and inclusive PIAPs. However, this may not address the current challenges since", "page": 16, "level": 4}}, {"headings_1": {"content": "have therefore struggled to prepare programme-based Budget Framework papers (BFPs) which", "page": 16, "level": 2}}], "page": 16, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "e) Absence of clear and harmonized outcome indicators", "metadata": {"headings": [{"headings_0": {"content": "e) Absence of clear and harmonized outcome indicators", "page": 17, "level": 5}}, {"headings_1": {"content": "Interviews with officials from the National Planning Authority revealed that entities especially the Local Governments were engaged following the mid-term review to come up with more comprehensive and inclusive PIAPs. However, this may not address the current challenges since", "page": 16, "level": 4}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I noted that programmes lacked clear and consistent outcome indicators for the outcome targets", "metadata": {"headings": [{"headings_0": {"content": "I noted that programmes lacked clear and consistent outcome indicators for the outcome targets", "page": 17, "level": 2}}, {"headings_1": {"content": "e) Absence of clear and harmonized outcome indicators", "page": 17, "level": 5}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "in the Programme Implementation Action Plans (PIAPs). This hinders the accurate measurement", "metadata": {"headings": [{"headings_0": {"content": "I noted that programmes lacked clear and consistent outcome indicators for the outcome targets", "page": 17, "level": 2}}, {"headings_1": {"content": "e) Absence of clear and harmonized outcome indicators", "page": 17, "level": 5}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "and consistent reporting of programme outcomes. In addition, government will not be able to undertake accurate impact evaluations of the programme interventions at the end of the NDP- III.", "metadata": {"headings": [{"headings_0": {"content": "and consistent reporting of programme outcomes. In addition, government will not be able to undertake accurate impact evaluations of the programme interventions at the end of the NDP- III.", "page": 17, "level": 4}}, {"headings_1": {"content": "I noted that programmes lacked clear and consistent outcome indicators for the outcome targets", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "The National Planning Authority indicated that the exercise of reviewing and harmonizing the", "metadata": {"headings": [{"headings_0": {"content": "The National Planning Authority indicated that the exercise of reviewing and harmonizing the", "page": 17, "level": 2}}, {"headings_1": {"content": "and consistent reporting of programme outcomes. In addition, government will not be able to undertake accurate impact evaluations of the programme interventions at the end of the NDP- III.", "page": 17, "level": 4}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "outcome indicators was ongoing with the programme working groups, and clear outcome indicators were expected for all the programmes.", "metadata": {"headings": [{"headings_0": {"content": "The National Planning Authority indicated that the exercise of reviewing and harmonizing the", "page": 17, "level": 2}}, {"headings_1": {"content": "and consistent reporting of programme outcomes. In addition, government will not be able to undertake accurate impact evaluations of the programme interventions at the end of the NDP- III.", "page": 17, "level": 4}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised government to fast-track the development and harmonization of the outcome indicators", "metadata": {"headings": [{"headings_0": {"content": "I advised government to fast-track the development and harmonization of the outcome indicators", "page": 17, "level": 2}}, {"headings_1": {"content": "The National Planning Authority indicated that the exercise of reviewing and harmonizing the", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "to facilitate accurate performance and impact assessment and reporting.", "metadata": {"headings": [{"headings_0": {"content": "I advised government to fast-track the development and harmonization of the outcome indicators", "page": 17, "level": 2}}, {"headings_1": {"content": "The National Planning Authority indicated that the exercise of reviewing and harmonizing the", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "f) Inadequate monitoring of programme implementation by OPM", "metadata": {"headings": [{"headings_0": {"content": "f) Inadequate monitoring of programme implementation by OPM", "page": 17, "level": 5}}, {"headings_1": {"content": "I advised government to fast-track the development and harmonization of the outcome indicators", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "The successful implementation of the programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall supervisor of government", "metadata": {"headings": [{"headings_0": {"content": "The successful implementation of the programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall supervisor of government", "page": 17, "level": 4}}, {"headings_1": {"content": "f) Inadequate monitoring of programme implementation by OPM", "page": 17, "level": 5}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "business. \nI noted that OPM has not effectively executed this role for the past four (4) years of implementation of the programmatic approach mainly due to limited resources and lack of staff", "metadata": {"headings": [{"headings_0": {"content": "The successful implementation of the programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall supervisor of government", "page": 17, "level": 4}}, {"headings_1": {"content": "f) Inadequate monitoring of programme implementation by OPM", "page": 17, "level": 5}}, [{"headings_0": {"content": "The successful implementation of the programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall supervisor of government", "page": 17, "level": 4}}, {"headings_1": {"content": "f) Inadequate monitoring of programme implementation by OPM", "page": 17, "level": 5}}]], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "to undertake the monitoring. For example, OPM was expected to recruit 20 programme", "metadata": {"headings": [{"headings_0": {"content": "to undertake the monitoring. For example, OPM was expected to recruit 20 programme", "page": 17, "level": 2}}, {"headings_1": {"content": "The successful implementation of the programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall supervisor of government", "page": 17, "level": 4}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "coordinators to oversee the performance of each of the programmes. However, these coordinators were yet to be recruited. As a result, OPM has struggled to monitor the performance", "metadata": {"headings": [{"headings_0": {"content": "to undertake the monitoring. For example, OPM was expected to recruit 20 programme", "page": 17, "level": 2}}, {"headings_1": {"content": "The successful implementation of the programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall supervisor of government", "page": 17, "level": 4}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "of the programmes and to produce programme Annual Performance reports which would be key", "metadata": {"headings": [{"headings_0": {"content": "of the programmes and to produce programme Annual Performance reports which would be key", "page": 17, "level": 2}}, {"headings_1": {"content": "to undertake the monitoring. For example, OPM was expected to recruit 20 programme", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "in successful implementation of the programmatic approach.", "metadata": {"headings": [{"headings_0": {"content": "of the programmes and to produce programme Annual Performance reports which would be key", "page": 17, "level": 2}}, {"headings_1": {"content": "to undertake the monitoring. For example, OPM was expected to recruit 20 programme", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government. However, government was yet to", "metadata": {"headings": [{"headings_0": {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government. However, government was yet to", "page": 17, "level": 4}}, {"headings_1": {"content": "of the programmes and to produce programme Annual Performance reports which would be key", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "address the challenges.", "metadata": {"headings": [{"headings_0": {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government. However, government was yet to", "page": 17, "level": 4}}, {"headings_1": {"content": "of the programmes and to produce programme Annual Performance reports which would be key", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised government (OPM, NPA and MoFPED) to prioritize the monitoring and supervision", "metadata": {"headings": [{"headings_0": {"content": "I advised government (OPM, NPA and MoFPED) to prioritize the monitoring and supervision", "page": 17, "level": 2}}, {"headings_1": {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government. However, government was yet to", "page": 17, "level": 4}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "function within OPM by specifically providing adequate monitoring resources and recruitment of programme coordinators to enhance the implementation of the programmatic approach.", "metadata": {"headings": [{"headings_0": {"content": "I advised government (OPM, NPA and MoFPED) to prioritize the monitoring and supervision", "page": 17, "level": 2}}, {"headings_1": {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government. However, government was yet to", "page": 17, "level": 4}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "g) Alignment of the approved budget to the Programmatic approach", "metadata": {"headings": [{"headings_0": {"content": "g) Alignment of the approved budget to the Programmatic approach", "page": 17, "level": 5}}, {"headings_1": {"content": "I advised government (OPM, NPA and MoFPED) to prioritize the monitoring and supervision", "page": 17, "level": 2}}], "page": 17, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I advised government to ensure that the going forward these above shortcomings are addressed", "metadata": {"headings": [{"headings_0": {"content": "I advised government to ensure that the going forward these above shortcomings are addressed", "page": 18, "level": 2}}, {"headings_1": {"content": "g) Alignment of the approved budget to the Programmatic approach", "page": 17, "level": 5}}], "page": 18, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "in order to have budgets that are better aligned to the programme approach.", "metadata": {"headings": [{"headings_0": {"content": "I advised government to ensure that the going forward these above shortcomings are addressed", "page": 18, "level": 2}}, {"headings_1": {"content": "g) Alignment of the approved budget to the Programmatic approach", "page": 17, "level": 5}}], "page": 18, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "At programme/entity level a) Performance of Programme warrants", "metadata": {"headings": [{"headings_0": {"content": "At programme/entity level a) Performance of Programme warrants", "page": 18, "level": 5}}, {"headings_1": {"content": "I advised government to ensure that the going forward these above shortcomings are addressed", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I compared the revised budgets and warrants for each of the programmes and observed that 19", "metadata": {"headings": [{"headings_0": {"content": "At programme/entity level a) Performance of Programme warrants", "page": 18, "level": 5}}, {"headings_1": {"content": "I advised government to ensure that the going forward these above shortcomings are addressed", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in the table below;", "page": 18, "level": 2}}, {"headings_1": {"content": "At programme/entity level a) Performance of Programme warrants", "page": 18, "level": 5}}], "page": 18, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Table 3: Performance of warrants by programmes", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Performance of warrants by programmes", "page": 18, "level": 2}}, {"headings_1": {"content": "of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in the table below;", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["1", "Agro-Industrialization", "1.012", "0.906", "0.106"], ["2", "Mineral Development", "0.024", "0.016", "0.009"], ["3", "Sustainable Petroleum Development", "0.881", "0.835", "0.047"], ["4", "Manufacturing", "0.586", "0.519", "0.067"], ["5", "Tourism Development", "0.205", "0.113", "0.092"], ["6", "Natural Resources, Environment, Climate Change, Land And Water", "0.423", "0.369", "0.055"], ["7", "Private Sector Development", "1.598", "1.571", "0.027"], ["8", "Sustainable Energy Development", "0.651", "0.482", "0.169"], ["9", "Integrated Transport Infrastructure And Services", "3.373", "2.899", "0.475"], ["10", "Sustainable Urbanisation And Housing", "0.108", "0.091", "0.018"], ["11", "Digital Transformation", "0.249", "0.212", "0.037"], ["12", "Human Capital Development", "7.828", "7.362", "0.467"], ["13", "Innovation, Technology Development And Transfer", "0.250", "0.214", "0.036"], ["14", "Public Sector Transformation", "0.873", "0.841", "0.031"], ["15", "Community Mobilization And Mindset Change", "0.116", "0.101", "0.015"], ["16", "Governance And Security", "8.146", "7.902", "0.244"], ["17", "Regional Balanced Development", "0.072", "0.053", "0.019"], ["18", "Development Plan Implementation", "18.055", "17.333", "0.722"], ["19", "Administration Of Justice", "0.403", "0.391", "0.012"], ["20", "Legislation, Oversight And Representation", "0.915", "0.915", "-"], ["**Total\\***", "**45.771**", "**43.124**", "**2.646**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 3: Performance of warrants by programmes", "page": 18, "level": 2}}, {"headings_1": {"content": "of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in the table below;", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["No", "Program Name", "Revised Budget (UGX) Tn", "Total Warrants (UGX) Tn", "Variance (UGX) Tn"], "type": "table"}}, {"content": "\\*The revised budget of UGX.45.771Tn is different from the revised GoU budget of UGX.52.548Tn by UGX.6.777Tn which relates to project financing and local revenue which could not be broken down by programmes. Similarly, the warrants of UGX.43.124Tn are different from the total GoU warrants of UGX.49.226Tn by UGX.6.102Tn which relates to project financing and local revenue.", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Performance of warrants by programmes", "page": 18, "level": 2}}, {"headings_1": {"content": "of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in the table below;", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised the programme heads to ensure that the un-implemented programme activities are", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to ensure that the un-implemented programme activities are", "page": 19, "level": 2}}, {"headings_1": {"content": "Table 3: Performance of warrants by programmes", "page": 18, "level": 2}}], "page": 19, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "rolled over to the subsequent periods for implementation.", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to ensure that the un-implemented programme activities are", "page": 19, "level": 2}}, {"headings_1": {"content": "Table 3: Performance of warrants by programmes", "page": 18, "level": 2}}], "page": 19, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "b) Utilization of programme warrants", "metadata": {"headings": [{"headings_0": {"content": "b) Utilization of programme warrants", "page": 19, "level": 5}}, {"headings_1": {"content": "I advised the programme heads to ensure that the un-implemented programme activities are", "page": 19, "level": 2}}], "page": 19, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I compared the total warrants and expenditure for each of the programmes and observed that all", "metadata": {"headings": [{"headings_0": {"content": "b) Utilization of programme warrants", "page": 19, "level": 5}}, {"headings_1": {"content": "I advised the programme heads to ensure that the un-implemented programme activities are", "page": 19, "level": 2}}], "page": 19, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in the table below.", "page": 19, "level": 2}}, {"headings_1": {"content": "b) Utilization of programme warrants", "page": 19, "level": 5}}], "page": 19, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Table 4: Utilization of warrants by Programmes", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Utilization of warrants by Programmes", "page": 19, "level": 2}}, {"headings_1": {"content": "the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in the table below.", "page": 19, "level": 2}}], "page": 19, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["1", "Agro-Industrialization", "0.906", "0.830", "0.076"], ["2", "Mineral Development", "0.016", "0.015", "0.000"], ["3", "Sustainable Petroleum Development", "0.835", "0.831", "0.004"], ["4", "Manufacturing", "0.519", "0.508", "0.011"], ["5", "Tourism Development", "0.113", "0.109", "0.004"], ["6", "Natural Resources, Environment, Climate Change, Land And Water", "0.369", "0.345", "0.024"], ["7", "Private Sector Development", "1.571", "1.563", "0.008"], ["8", "Sustainable Energy Development", "0.482", "0.471", "0.011"], ["9", "Integrated Transport Infrastructure And Services", "2.899", "2.837", "0.062"], ["10", "Sustainable Urbanisation And Housing", "0.091", "0.090", "0.001"], ["11", "Digital Transformation", "0.212", "0.208", "0.005"], ["12", "Human Capital Development", "7.362", "6.910", "0.451"], ["13", "Innovation, Technology Development And Transfer", "0.214", "0.214", "0.000"], ["14", "Public Sector Transformation", "0.841", "0.746", "0.095"], ["15", "Community Mobilization And Mindset Change", "0.101", "0.098", "0.003"], ["16", "Governance And Security", "7.902", "7.811", "0.092"], ["17", "Regional Balanced Development", "0.053", "0.049", "0.004"], ["18", "Development Plan Implementation", "17.333", "14.543", "2.790"], ["19", "Administration Of Justice", "0.391", "0.365", "0.026"], ["20", "Legislation, Oversight And Representation", "0.915", "0.906", "0.009"], ["", "**Total\\***", "**43.124**", "**39.449**", "**3.676**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Utilization of warrants by Programmes", "page": 19, "level": 2}}, {"headings_1": {"content": "the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in the table below.", "page": 19, "level": 2}}], "page": 19, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["No", "Program Name", "Total Warrants (UGX) Tn", "Total payments (UGX) Tn", "Variance (UGX) Tn"], "type": "table"}}, {"content": "\\*The warrants of UGX.43.124Tn are different from the total GoU warrants of UGX.49.226Tn by UGX.6.102Tn which relates to project financing and local revenue. Similarly, the utilisation of UGX.39.449Tn is different from the total GoU utilisation of UGX.43.404Tn by UGX.3.995Tn which relates to project financing and local revenue which could not be broken down by programmes. \nI advised the PS/ST to empower the programme heads to ensure that Accounting Officers of the contributing entities undertake procurements in a timely manner, strengthen contract supervision and ensure that the staffing gaps are filled. In addition, the activities that were affected by the underutilization of warrants should be rolled over to the subsequent periods for implementation.", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Utilization of warrants by Programmes", "page": 19, "level": 2}}, {"headings_1": {"content": "the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in the table below.", "page": 19, "level": 2}}, [{"headings_0": {"content": "Table 4: Utilization of warrants by Programmes", "page": 19, "level": 2}}, {"headings_1": {"content": "the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in the table below.", "page": 19, "level": 2}}]], "page": 19, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "c) Alignment of work plan activities and programme outputs", "metadata": {"headings": [{"headings_0": {"content": "c) Alignment of work plan activities and programme outputs", "page": 20, "level": 5}}, {"headings_1": {"content": "Table 4: Utilization of warrants by Programmes", "page": 19, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I analyzed the activities in the approved work plans of 141 participating entities to establish if the", "metadata": {"headings": [{"headings_0": {"content": "c) Alignment of work plan activities and programme outputs", "page": 20, "level": 5}}, {"headings_1": {"content": "Table 4: Utilization of warrants by Programmes", "page": 19, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "programme outputs would be achieved through the implementation of these activities. Based on my procedures, I noted that out of 2,020 sampled activities reviewed, 1,130 (55%) activities were", "metadata": {"headings": [{"headings_0": {"content": "programme outputs would be achieved through the implementation of these activities. Based on my procedures, I noted that out of 2,020 sampled activities reviewed, 1,130 (55%) activities were", "page": 20, "level": 4}}, {"headings_1": {"content": "c) Alignment of work plan activities and programme outputs", "page": 20, "level": 5}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "aligned to the programme outputs. I further observed that the work plans are not properly aligned to the programme objectives and the programme value-chains.", "metadata": {"headings": [{"headings_0": {"content": "programme outputs would be achieved through the implementation of these activities. Based on my procedures, I noted that out of 2,020 sampled activities reviewed, 1,130 (55%) activities were", "page": 20, "level": 4}}, {"headings_1": {"content": "c) Alignment of work plan activities and programme outputs", "page": 20, "level": 5}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Misalignment of work plans and programme impairs the quality of work plans since these cannot", "metadata": {"headings": [{"headings_0": {"content": "Misalignment of work plans and programme impairs the quality of work plans since these cannot", "page": 20, "level": 2}}, {"headings_1": {"content": "programme outputs would be achieved through the implementation of these activities. Based on my procedures, I noted that out of 2,020 sampled activities reviewed, 1,130 (55%) activities were", "page": 20, "level": 4}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "result into the achievement of the programme results. In addition, there is a likelihood that funds will be diverted from the core programme activities which will affect the achievement of the programme results.", "metadata": {"headings": [{"headings_0": {"content": "Misalignment of work plans and programme impairs the quality of work plans since these cannot", "page": 20, "level": 2}}, {"headings_1": {"content": "programme outputs would be achieved through the implementation of these activities. Based on my procedures, I noted that out of 2,020 sampled activities reviewed, 1,130 (55%) activities were", "page": 20, "level": 4}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by", "metadata": {"headings": [{"headings_0": {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by", "page": 20, "level": 2}}, {"headings_1": {"content": "Misalignment of work plans and programme impairs the quality of work plans since these cannot", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "the planners and the Accounting Officers, and the lack of support from NPA and the programme secretariats to the planners during the development of the work plans. In addition, there is weak", "metadata": {"headings": [{"headings_0": {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by", "page": 20, "level": 2}}, {"headings_1": {"content": "Misalignment of work plans and programme impairs the quality of work plans since these cannot", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "alignment of the performance contracts of the Accounting Officers to the programme objectives", "metadata": {"headings": [{"headings_0": {"content": "alignment of the performance contracts of the Accounting Officers to the programme objectives", "page": 20, "level": 2}}, {"headings_1": {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "and results. The planners in the MDAs and LGs have primarily been reduced to budgeting officers and this has negatively affected the effectiveness of the planning function.", "metadata": {"headings": [{"headings_0": {"content": "alignment of the performance contracts of the Accounting Officers to the programme objectives", "page": 20, "level": 2}}, {"headings_1": {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "page": 20, "level": 4}}, {"headings_1": {"content": "alignment of the performance contracts of the Accounting Officers to the programme objectives", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "of the contributing entities with a view of deepening the understanding of the approach and", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "page": 20, "level": 4}}, {"headings_1": {"content": "alignment of the performance contracts of the Accounting Officers to the programme objectives", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "ensuring that future work plans are properly aligned to the programme PIAPs and value-chains.", "metadata": {"headings": [{"headings_0": {"content": "ensuring that future work plans are properly aligned to the programme PIAPs and value-chains.", "page": 20, "level": 2}}, {"headings_1": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "page": 20, "level": 4}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "metadata": {"headings": [{"headings_0": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "page": 20, "level": 2}}, {"headings_1": {"content": "ensuring that future work plans are properly aligned to the programme PIAPs and value-chains.", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "contributing entities are realigned to focus on the programme objectives and results.", "metadata": {"headings": [{"headings_0": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "page": 20, "level": 2}}, {"headings_1": {"content": "ensuring that future work plans are properly aligned to the programme PIAPs and value-chains.", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "d) Failure to incorporate PIAP interventions within the entity work plans and budgets", "metadata": {"headings": [{"headings_0": {"content": "d) Failure to incorporate PIAP interventions within the entity work plans and budgets", "page": 20, "level": 5}}, {"headings_1": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Paragraph 3.1 of the guidelines for the development of Programme Implementation Action Plans (PIAPs) defines a PIAP as a result-oriented specific plan for achieving the objectives of a", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.1 of the guidelines for the development of Programme Implementation Action Plans (PIAPs) defines a PIAP as a result-oriented specific plan for achieving the objectives of a", "page": 20, "level": 4}}, {"headings_1": {"content": "d) Failure to incorporate PIAP interventions within the entity work plans and budgets", "page": 20, "level": 5}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "respective NDP III programme.", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.1 of the guidelines for the development of Programme Implementation Action Plans (PIAPs) defines a PIAP as a result-oriented specific plan for achieving the objectives of a", "page": 20, "level": 4}}, {"headings_1": {"content": "d) Failure to incorporate PIAP interventions within the entity work plans and budgets", "page": 20, "level": 5}}], "page": 20, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "the lack of support from NPA and the programme secretariats to the planners during the development of the work plans. In addition, there is weak alignment of the performance contracts of the Accounting Officers to the programme objectives and results.", "metadata": {"headings": [{"headings_0": {"content": "the lack of support from NPA and the programme secretariats to the planners during the development of the work plans. In addition, there is weak alignment of the performance contracts of the Accounting Officers to the programme objectives and results.", "page": 21, "level": 4}}, {"headings_1": {"content": "Paragraph 3.1 of the guidelines for the development of Programme Implementation Action Plans (PIAPs) defines a PIAP as a result-oriented specific plan for achieving the objectives of a", "page": 20, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "The programme heads acknowledged the anomaly and indicated that going forward, the work", "metadata": {"headings": [{"headings_0": {"content": "The programme heads acknowledged the anomaly and indicated that going forward, the work", "page": 21, "level": 2}}, {"headings_1": {"content": "the lack of support from NPA and the programme secretariats to the planners during the development of the work plans. In addition, there is weak alignment of the performance contracts of the Accounting Officers to the programme objectives and results.", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "plans of the contributing entities are well aligned with the programme PIAPs.", "metadata": {"headings": [{"headings_0": {"content": "The programme heads acknowledged the anomaly and indicated that going forward, the work", "page": 21, "level": 2}}, {"headings_1": {"content": "the lack of support from NPA and the programme secretariats to the planners during the development of the work plans. In addition, there is weak alignment of the performance contracts of the Accounting Officers to the programme objectives and results.", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "page": 21, "level": 4}}, {"headings_1": {"content": "The programme heads acknowledged the anomaly and indicated that going forward, the work", "page": 21, "level": 2}}], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "of the contributing entities with a view of deepening the understanding of this approach and ensuring that future work plans are properly aligned to the programme PIAPs.", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "page": 21, "level": 4}}, {"headings_1": {"content": "The programme heads acknowledged the anomaly and indicated that going forward, the work", "page": 21, "level": 2}}], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "metadata": {"headings": [{"headings_0": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "page": 21, "level": 2}}, {"headings_1": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "contributing entities are realigned to focus on the programme objectives and results.", "metadata": {"headings": [{"headings_0": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "page": 21, "level": 2}}, {"headings_1": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate change management trainings and capacity building is conducted for the planners and Accounting Officers", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "e) Functionality of the Programme Working Group Secretariats", "metadata": {"headings": [{"headings_0": {"content": "e) Functionality of the Programme Working Group Secretariats", "page": 21, "level": 5}}, {"headings_1": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers of the", "page": 21, "level": 2}}], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Guideline 18 of the Programme Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry. The", "metadata": {"headings": [{"headings_0": {"content": "Guideline 18 of the Programme Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry. The", "page": 21, "level": 4}}, {"headings_1": {"content": "e) Functionality of the Programme Working Group Secretariats", "page": 21, "level": 5}}], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Secretariats are expected to provide administrative support to the respective programme working Groups (PWGs). \nI undertook procedures to confirm if all programmes had constituted functional working", "metadata": {"headings": [{"headings_0": {"content": "Guideline 18 of the Programme Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry. The", "page": 21, "level": 4}}, {"headings_1": {"content": "e) Functionality of the Programme Working Group Secretariats", "page": 21, "level": 5}}, [{"headings_0": {"content": "Guideline 18 of the Programme Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry. The", "page": 21, "level": 4}}, {"headings_1": {"content": "e) Functionality of the Programme Working Group Secretariats", "page": 21, "level": 5}}]], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "groups/secretariats and observed that 16 out of the 20 Programmes had constituted working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold regular meetings to", "metadata": {"headings": [{"headings_0": {"content": "groups/secretariats and observed that 16 out of the 20 Programmes had constituted working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold regular meetings to", "page": 21, "level": 4}}, {"headings_1": {"content": "Guideline 18 of the Programme Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry. The", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "discuss programme challenges as expected.", "metadata": {"headings": [{"headings_0": {"content": "groups/secretariats and observed that 16 out of the 20 Programmes had constituted working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold regular meetings to", "page": 21, "level": 4}}, {"headings_1": {"content": "Guideline 18 of the Programme Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry. The", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "metadata": {"headings": [{"headings_0": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 21, "level": 2}}, {"headings_1": {"content": "groups/secretariats and observed that 16 out of the 20 Programmes had constituted working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold regular meetings to", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "implementation challenges, such as uncoordinated implementation of programme activities, which will negatively affect the performance of the programme and result in failure to achieve programme objectives.", "metadata": {"headings": [{"headings_0": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 21, "level": 2}}, {"headings_1": {"content": "groups/secretariats and observed that 16 out of the 20 Programmes had constituted working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold regular meetings to", "page": 21, "level": 4}}], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "metadata": {"headings": [{"headings_0": {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "page": 21, "level": 2}}, {"headings_1": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 21, "level": 2}}], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "secretariats, weak leadership at secretariats and lack of adequate sensitization on the programmatic approach. \nI advised the programme heads to liaise with MoFPED and NPA to ensure that all programmes constitute fully functional programme secretariats as per the programme guidelines. I further \nprogrammatic approach, fully empower the programme secretariats and OPM to undertake their responsibilities if the full adoption of the programmatic approach is to be realized. \n3.2", "metadata": {"headings": [{"headings_0": {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "page": 21, "level": 2}}, {"headings_1": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 21, "level": 2}}, [{"headings_0": {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "page": 21, "level": 2}}, {"headings_1": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 21, "level": 2}}], [{"headings_0": {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "page": 21, "level": 2}}, {"headings_1": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 21, "level": 2}}], [{"headings_0": {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "page": 21, "level": 2}}, {"headings_1": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 21, "level": 2}}]], "page": 21, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Review of the execution of the budget", "metadata": {"headings": [{"headings_0": {"content": "Review of the execution of the budget", "page": 22, "level": 5}}, {"headings_1": {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "page": 21, "level": 2}}], "page": 22, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I undertook a review of the execution of the approved budget at both Treasury Level and the", "metadata": {"headings": [{"headings_0": {"content": "Review of the execution of the budget", "page": 22, "level": 5}}, {"headings_1": {"content": "Failure to establish functional working groups was attributed to limited funding of programme", "page": 21, "level": 2}}], "page": 22, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "individual entities. This section highlights my key findings which have been consolidated for the", "metadata": {"headings": [{"headings_0": {"content": "individual entities. This section highlights my key findings which have been consolidated for the", "page": 22, "level": 2}}, {"headings_1": {"content": "Review of the execution of the budget", "page": 22, "level": 5}}], "page": 22, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "purpose of this thematic report details of which have been reported in the individual entity reports. The objectives of this review were to;", "metadata": {"headings": [{"headings_0": {"content": "individual entities. This section highlights my key findings which have been consolidated for the", "page": 22, "level": 2}}, {"headings_1": {"content": "Review of the execution of the budget", "page": 22, "level": 5}}], "page": 22, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "At Treasury level", "metadata": {"headings": [{"headings_0": {"content": "At Treasury level", "page": 22, "level": 5}}, {"headings_1": {"content": "individual entities. This section highlights my key findings which have been consolidated for the", "page": 22, "level": 2}}], "page": 22, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "1. To assess the performance of revenue for the year 2. To assess the performance of the warrants for the year", "metadata": {"headings": [{"headings_0": {"content": "1. To assess the performance of revenue for the year 2. To assess the performance of the warrants for the year", "page": 22, "level": 4}}, {"headings_1": {"content": "At Treasury level", "page": 22, "level": 5}}], "page": 22, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "3. To assess the level of absorption of warrants for the year", "metadata": {"headings": [{"headings_0": {"content": "1. To assess the performance of revenue for the year 2. To assess the performance of the warrants for the year", "page": 22, "level": 4}}, {"headings_1": {"content": "At Treasury level", "page": 22, "level": 5}}], "page": 22, "document_name": "Bugdet Performance Thematic Report 2023", "type": "list"}}, {"content": "At entity MDA, LG and Project) level", "metadata": {"headings": [{"headings_0": {"content": "At entity MDA, LG and Project) level", "page": 22, "level": 5}}, {"headings_1": {"content": "1. To assess the performance of revenue for the year 2. To assess the performance of the warrants for the year", "page": 22, "level": 4}}], "page": 22, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "1. To assess the implementation of planned outputs 2. To establish if the anticipated services were achieved from implementation of activities", "metadata": {"headings": [{"headings_0": {"content": "1. To assess the implementation of planned outputs 2. To establish if the anticipated services were achieved from implementation of activities", "page": 22, "level": 4}}, {"headings_1": {"content": "At entity MDA, LG and Project) level", "page": 22, "level": 5}}], "page": 22, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Based on the procedures undertaken, below are my key findings.", "metadata": {"headings": [{"headings_0": {"content": "Based on the procedures undertaken, below are my key findings.", "page": 22, "level": 2}}, {"headings_1": {"content": "1. To assess the implementation of planned outputs 2. To establish if the anticipated services were achieved from implementation of activities", "page": 22, "level": 4}}], "page": 22, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "3.2.1 Performance at Treasury Level a) Performance of Revenue", "metadata": {"headings": [{"headings_0": {"content": "3.2.1 Performance at Treasury Level a) Performance of Revenue", "page": 22, "level": 5}}, {"headings_1": {"content": "Based on the procedures undertaken, below are my key findings.", "page": 22, "level": 2}}], "page": 22, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "A review of the approved budget estimates for the financial year ended 30 th June 2023 revealed that the revised revenue budget was UGX.48.136Tn. However, UGX.46.921Tn was realized", "metadata": {"headings": [{"headings_0": {"content": "A review of the approved budget estimates for the financial year ended 30 th June 2023 revealed that the revised revenue budget was UGX.48.136Tn. However, UGX.46.921Tn was realized", "page": 22, "level": 4}}, {"headings_1": {"content": "3.2.1 Performance at Treasury Level a) Performance of Revenue", "page": 22, "level": 5}}], "page": 22, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "representing 97.48% performance level as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "A review of the approved budget estimates for the financial year ended 30 th June 2023 revealed that the revised revenue budget was UGX.48.136Tn. However, UGX.46.921Tn was realized", "page": 22, "level": 4}}, {"headings_1": {"content": "3.2.1 Performance at Treasury Level a) Performance of Revenue", "page": 22, "level": 5}}], "page": 22, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Table 5: Revenue Performance", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Revenue Performance", "page": 22, "level": 2}}, {"headings_1": {"content": "A review of the approved budget estimates for the financial year ended 30 th June 2023 revealed that the revised revenue budget was UGX.48.136Tn. However, UGX.46.921Tn was realized", "page": 22, "level": 4}}], "page": 22, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["Consolidated fund", "-", "40.735", "(40.735)", "100"], ["Tax revenue", "23,754.95", "25,208.730", "(1,453.78)", "106"], ["Non-Tax revenue", "1,795.89", "1,791.478", "4.42", "99.8"], ["Petroleum fund", "0", "125.288", "(125.288)", "100"], ["Domestic financing", "5,007.93", "3,928.049", "1,079.93", "78"], ["Domestic refinancing", "8,008", "6,444.076", "1,564", "80"], ["Local revenue-LGs", "243.566", "156.763", "86.806", "64"], ["Grants", "2,168.51", "1,131.897", "1,037", "52"], ["Loans", "7,156.9", "8,094.339", "938", "113"], ["**Total**", "**48,135.746**", "**46,921.36**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Revenue Performance", "page": 22, "level": 2}}, {"headings_1": {"content": "A review of the approved budget estimates for the financial year ended 30 th June 2023 revealed that the revised revenue budget was UGX.48.136Tn. However, UGX.46.921Tn was realized", "page": 22, "level": 4}}], "page": 22, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Funding source", "Revised budget UGX Bn (A)", "Actual (UGX Bn) (B)", "Variance (UGX Bn)", "% performance"], "type": "table"}}, {"content": "underutilized market spaces, change from manual revenue collection method to automated systems, and staffing gaps in revenue sections among others.", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Revenue Performance", "page": 22, "level": 2}}, {"headings_1": {"content": "A review of the approved budget estimates for the financial year ended 30 th June 2023 revealed that the revised revenue budget was UGX.48.136Tn. However, UGX.46.921Tn was realized", "page": 22, "level": 4}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Although the performance is commendable, the shortfall implies that government could not fully", "metadata": {"headings": [{"headings_0": {"content": "Although the performance is commendable, the shortfall implies that government could not fully", "page": 23, "level": 2}}, {"headings_1": {"content": "Table 5: Revenue Performance", "page": 22, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "finance its planned programmes, which in turn affected service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Although the performance is commendable, the shortfall implies that government could not fully", "page": 23, "level": 2}}, {"headings_1": {"content": "Table 5: Revenue Performance", "page": 22, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that government is committed to the enhancement of revenue mobilization", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that government is committed to the enhancement of revenue mobilization", "page": 23, "level": 2}}, {"headings_1": {"content": "Although the performance is commendable, the shortfall implies that government could not fully", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "by 0.5 per cent of GDP every Financial Year, through the implementation of the Domestic Revenue Mobilization Strategy.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that government is committed to the enhancement of revenue mobilization", "page": 23, "level": 2}}, {"headings_1": {"content": "Although the performance is commendable, the shortfall implies that government could not fully", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "He further elaborated that the Ministry responsible for Finance would continue to hold NTR consultations with the respective NTR generating MDAs and LGs in order to harmonize the NTR", "metadata": {"headings": [{"headings_0": {"content": "He further elaborated that the Ministry responsible for Finance would continue to hold NTR consultations with the respective NTR generating MDAs and LGs in order to harmonize the NTR", "page": 23, "level": 4}}, {"headings_1": {"content": "The PS/ST explained that government is committed to the enhancement of revenue mobilization", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "estimates, review existing rates charged for services rendered to the public and consider", "metadata": {"headings": [{"headings_0": {"content": "He further elaborated that the Ministry responsible for Finance would continue to hold NTR consultations with the respective NTR generating MDAs and LGs in order to harmonize the NTR", "page": 23, "level": 4}}, {"headings_1": {"content": "The PS/ST explained that government is committed to the enhancement of revenue mobilization", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "proposals for new sources of NTR from MDAs.", "metadata": {"headings": [{"headings_0": {"content": "proposals for new sources of NTR from MDAs.", "page": 23, "level": 2}}, {"headings_1": {"content": "He further elaborated that the Ministry responsible for Finance would continue to hold NTR consultations with the respective NTR generating MDAs and LGs in order to harmonize the NTR", "page": 23, "level": 4}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I advised the PS/ST to continue exploring more avenues of ensuring that all budgeted revenue is realized and to be more realistic with revenue budgets especially for Grants. I further advised the", "metadata": {"headings": [{"headings_0": {"content": "proposals for new sources of NTR from MDAs.", "page": 23, "level": 2}}, {"headings_1": {"content": "He further elaborated that the Ministry responsible for Finance would continue to hold NTR consultations with the respective NTR generating MDAs and LGs in order to harmonize the NTR", "page": 23, "level": 4}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Accounting Officers of the Local Governments to ensure that the revenue teams are adequately", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officers of the Local Governments to ensure that the revenue teams are adequately", "page": 23, "level": 2}}, {"headings_1": {"content": "proposals for new sources of NTR from MDAs.", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "staffed, the revenue officers and tax payers are trained on how to use the automated revenue systems, and the revaluation of properties expedited.", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officers of the Local Governments to ensure that the revenue teams are adequately", "page": 23, "level": 2}}, {"headings_1": {"content": "proposals for new sources of NTR from MDAs.", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "b) Revision of the budget", "metadata": {"headings": [{"headings_0": {"content": "b) Revision of the budget", "page": 23, "level": 5}}, {"headings_1": {"content": "Accounting Officers of the Local Governments to ensure that the revenue teams are adequately", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I noted that the total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "metadata": {"headings": [{"headings_0": {"content": "I noted that the total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 23, "level": 4}}, {"headings_1": {"content": "b) Revision of the budget", "page": 23, "level": 5}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "of UGX.4.412Tn.", "metadata": {"headings": [{"headings_0": {"content": "I noted that the total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 23, "level": 4}}, {"headings_1": {"content": "b) Revision of the budget", "page": 23, "level": 5}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "This led to an increase in expenditure budget without corresponding revenue which increased the", "metadata": {"headings": [{"headings_0": {"content": "This led to an increase in expenditure budget without corresponding revenue which increased the", "page": 23, "level": 2}}, {"headings_1": {"content": "I noted that the total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 23, "level": 4}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "funding gap at entity level and affected the implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "This led to an increase in expenditure budget without corresponding revenue which increased the", "page": 23, "level": 2}}, {"headings_1": {"content": "I noted that the total revenue budget was revised to UGX.48.136Tn while the total expenditure was revised to UGX.52.548Tn resulting in an imbalance in the revenue and expenditure budget", "page": 23, "level": 4}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised the PS/ST to ensure that going forwards, revisions in expenditure are matched with", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to ensure that going forwards, revisions in expenditure are matched with", "page": 23, "level": 2}}, {"headings_1": {"content": "This led to an increase in expenditure budget without corresponding revenue which increased the", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "proportionate revisions in revenues.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to ensure that going forwards, revisions in expenditure are matched with", "page": 23, "level": 2}}, {"headings_1": {"content": "This led to an increase in expenditure budget without corresponding revenue which increased the", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "c) Performance of warrants", "metadata": {"headings": [{"headings_0": {"content": "c) Performance of warrants", "page": 23, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to ensure that going forwards, revisions in expenditure are matched with", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Out of the total revised budget of UGX.52.548 Tn, warrants of UGX.49.226Tn were issued during the financial year leaving a balance of UGX.3.321Tn as unfunded representing a performance level of 94%.The summary is shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Out of the total revised budget of UGX.52.548 Tn, warrants of UGX.49.226Tn were issued during the financial year leaving a balance of UGX.3.321Tn as unfunded representing a performance level of 94%.The summary is shown in the table below;", "page": 23, "level": 4}}, {"headings_1": {"content": "c) Performance of warrants", "page": 23, "level": 5}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["MDAs", "46.262", "43.101", "3.16", "6.83"], ["LGs", "6.286", "6.125", "0.161", "2.56"], ["**Total**", "**52.548**", "**49.226**", "**3.321**", "**6.32**"]], "metadata": {"headings": [{"headings_0": {"content": "Out of the total revised budget of UGX.52.548 Tn, warrants of UGX.49.226Tn were issued during the financial year leaving a balance of UGX.3.321Tn as unfunded representing a performance level of 94%.The summary is shown in the table below;", "page": 23, "level": 4}}, {"headings_1": {"content": "c) Performance of warrants", "page": 23, "level": 5}}], "page": 23, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Details", "Revised budget (UGX Tn)", "Total warrants (UGX Tn)", "Variance (UGX Tn)", "% Unwarranted funds"], "type": "table"}}, {"content": "Officers are premised on availing the appropriate budgets during the year, such contracts are not", "metadata": {"headings": [{"headings_0": {"content": "Officers are premised on availing the appropriate budgets during the year, such contracts are not", "page": 24, "level": 2}}, {"headings_1": {"content": "Out of the total revised budget of UGX.52.548 Tn, warrants of UGX.49.226Tn were issued during the financial year leaving a balance of UGX.3.321Tn as unfunded representing a performance level of 94%.The summary is shown in the table below;", "page": 23, "level": 4}}], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "revised in situations of budget shortfalls.", "metadata": {"headings": [{"headings_0": {"content": "Officers are premised on availing the appropriate budgets during the year, such contracts are not", "page": 24, "level": 2}}, {"headings_1": {"content": "Out of the total revised budget of UGX.52.548 Tn, warrants of UGX.49.226Tn were issued during the financial year leaving a balance of UGX.3.321Tn as unfunded representing a performance level of 94%.The summary is shown in the table below;", "page": 23, "level": 4}}], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which", "page": 24, "level": 2}}, {"headings_1": {"content": "Officers are premised on availing the appropriate budgets during the year, such contracts are not", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "were intended to contribute to the achievement of the NDP III and Vision 2040. The detailed impact of this shortfall on the entity activities has been reported in the individual entity reports. The PS/ST concurred with the finding and explained that the releases were in line with the", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which", "page": 24, "level": 2}}, {"headings_1": {"content": "Officers are premised on availing the appropriate budgets during the year, such contracts are not", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly", "metadata": {"headings": [{"headings_0": {"content": "available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly", "page": 24, "level": 2}}, {"headings_1": {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Limits Circulars. \nI advised the PS/ST to guide entities to prioritize activities to the levels of availed resources, ensure budgets are more realistic and guide entities to adjust work plans in cases of revenue", "metadata": {"headings": [{"headings_0": {"content": "available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly", "page": 24, "level": 2}}, {"headings_1": {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which", "page": 24, "level": 2}}, [{"headings_0": {"content": "available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly", "page": 24, "level": 2}}, {"headings_1": {"content": "Failure to fully fund the revised budget affected the implementation of the planned activities which", "page": 24, "level": 2}}]], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "shortfalls. I further advised that the Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers were advised to roll over", "metadata": {"headings": [{"headings_0": {"content": "shortfalls. I further advised that the Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers were advised to roll over", "page": 24, "level": 4}}, {"headings_1": {"content": "available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "activities that were affected to the subsequent periods for implementation.", "metadata": {"headings": [{"headings_0": {"content": "shortfalls. I further advised that the Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers were advised to roll over", "page": 24, "level": 4}}, {"headings_1": {"content": "available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "d) Utilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "d) Utilization of warrants", "page": 24, "level": 5}}, {"headings_1": {"content": "shortfalls. I further advised that the Treasury should warrant funds based on the money available in the Consolidated Fund. In the meantime, the Accounting Officers were advised to roll over", "page": 24, "level": 4}}], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.49.226Tn issued during the financial year, UGX.43.404Tn was", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.49.226Tn issued during the financial year, UGX.43.404Tn was", "page": 24, "level": 2}}, {"headings_1": {"content": "d) Utilization of warrants", "page": 24, "level": 5}}], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "spent by Government, resulting into an unutilized balance of UGX.5.822Tn representing a", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.49.226Tn issued during the financial year, UGX.43.404Tn was", "page": 24, "level": 2}}, {"headings_1": {"content": "d) Utilization of warrants", "page": 24, "level": 5}}], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "performance level of 88.2%.The summary is shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "performance level of 88.2%.The summary is shown in the table below;", "page": 24, "level": 2}}, {"headings_1": {"content": "Out of the total warrants of UGX.49.226Tn issued during the financial year, UGX.43.404Tn was", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Table 7: Utilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Utilization of warrants", "page": 24, "level": 2}}, {"headings_1": {"content": "performance level of 88.2%.The summary is shown in the table below;", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["MDAs 2", "46.262", "43.101", "37.608", "5.493", "12.7"], ["LGs", "6.286", "6.125", "5.796", "0.329", "5.4"], ["**Total**", "**52.548**", "**49.226**", "**43.404**", "**5.822**", "**11.8**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Utilization of warrants", "page": 24, "level": 2}}, {"headings_1": {"content": "performance level of 88.2%.The summary is shown in the table below;", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Details", "Revised budget (UGX.Tn)", "Total warrants (UGX.Tn)", "Total payments (UGX.Tn)", "Variance (UGX.Tn)", "% Varian ce"], "type": "table"}}, {"content": "The main reasons for the underutilization of warrants was failure to recruit staff in the entities, delays to commence procurements, weaknesses in contract supervision, weaknesses in project and late release of funds. \nFailure to fully utilize availed warrants points to un-implemented activities and therefore negatively impacting service delivery across government.", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Utilization of warrants", "page": 24, "level": 2}}, {"headings_1": {"content": "performance level of 88.2%.The summary is shown in the table below;", "page": 24, "level": 2}}, [{"headings_0": {"content": "Table 7: Utilization of warrants", "page": 24, "level": 2}}, {"headings_1": {"content": "performance level of 88.2%.The summary is shown in the table below;", "page": 24, "level": 2}}]], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that the respective Accounting Officers had been requested to justify the", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that the respective Accounting Officers had been requested to justify the", "page": 24, "level": 2}}, {"headings_1": {"content": "Table 7: Utilization of warrants", "page": 24, "level": 2}}], "page": 24, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Section 25(1) of the Public Finance Management Act (PFMA) stipulates that the total", "metadata": {"headings": [{"headings_0": {"content": "Section 25(1) of the Public Finance Management Act (PFMA) stipulates that the total", "page": 25, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that the respective Accounting Officers had been requested to justify the", "page": 24, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "supplementary expenditure that requires additional resources over and above what is approved by Parliament shall not exceed 3% of the total approved budget for that financial year, without the approval of Parliament.", "metadata": {"headings": [{"headings_0": {"content": "Section 25(1) of the Public Finance Management Act (PFMA) stipulates that the total", "page": 25, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that the respective Accounting Officers had been requested to justify the", "page": 24, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "It was established that during the financial year ended 30 th June 2023, supplementary expenditure", "metadata": {"headings": [{"headings_0": {"content": "It was established that during the financial year ended 30 th June 2023, supplementary expenditure", "page": 25, "level": 2}}, {"headings_1": {"content": "Section 25(1) of the Public Finance Management Act (PFMA) stipulates that the total", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "amounted to UGX.4.677Tn. Out of which UGX.1.437Tn (2.99%) was in respect of the 3% as per", "metadata": {"headings": [{"headings_0": {"content": "It was established that during the financial year ended 30 th June 2023, supplementary expenditure", "page": 25, "level": 2}}, {"headings_1": {"content": "Section 25(1) of the Public Finance Management Act (PFMA) stipulates that the total", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "the PFMA granted to the Minister of Finance, Planning and Economic Development to authorize", "metadata": {"headings": [{"headings_0": {"content": "the PFMA granted to the Minister of Finance, Planning and Economic Development to authorize", "page": 25, "level": 2}}, {"headings_1": {"content": "It was established that during the financial year ended 30 th June 2023, supplementary expenditure", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "supplementaries. \nIt was however noted that the source of the funding for the supplementary expenditure was not", "metadata": {"headings": [{"headings_0": {"content": "the PFMA granted to the Minister of Finance, Planning and Economic Development to authorize", "page": 25, "level": 2}}, {"headings_1": {"content": "It was established that during the financial year ended 30 th June 2023, supplementary expenditure", "page": 25, "level": 2}}, [{"headings_0": {"content": "the PFMA granted to the Minister of Finance, Planning and Economic Development to authorize", "page": 25, "level": 2}}, {"headings_1": {"content": "It was established that during the financial year ended 30 th June 2023, supplementary expenditure", "page": 25, "level": 2}}]], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "clearly shown before approval was granted. As a result, the supplementary expenditure was", "metadata": {"headings": [{"headings_0": {"content": "clearly shown before approval was granted. As a result, the supplementary expenditure was", "page": 25, "level": 2}}, {"headings_1": {"content": "the PFMA granted to the Minister of Finance, Planning and Economic Development to authorize", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "instead financed by internal budget cuts from various votes thus suppressing implementation of", "metadata": {"headings": [{"headings_0": {"content": "clearly shown before approval was granted. As a result, the supplementary expenditure was", "page": 25, "level": 2}}, {"headings_1": {"content": "the PFMA granted to the Minister of Finance, Planning and Economic Development to authorize", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "plans/ activities by the affected votes. I noted that, although the expenditure budget was revised", "metadata": {"headings": [{"headings_0": {"content": "plans/ activities by the affected votes. I noted that, although the expenditure budget was revised", "page": 25, "level": 2}}, {"headings_1": {"content": "clearly shown before approval was granted. As a result, the supplementary expenditure was", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "to UGX.52.548Tn, it was only funded to the tune of UGX.49.226Tn resulting into a deficit of", "metadata": {"headings": [{"headings_0": {"content": "plans/ activities by the affected votes. I noted that, although the expenditure budget was revised", "page": 25, "level": 2}}, {"headings_1": {"content": "clearly shown before approval was granted. As a result, the supplementary expenditure was", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "UGX.2.322Tn. Continued approval of supplementary budgets without a corresponding increase in", "metadata": {"headings": [{"headings_0": {"content": "UGX.2.322Tn. Continued approval of supplementary budgets without a corresponding increase in", "page": 25, "level": 2}}, {"headings_1": {"content": "plans/ activities by the affected votes. I noted that, although the expenditure budget was revised", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "revenue/financing could be attributed to fiscal indiscipline which leads to increased funding gap affecting the earlier budget objectives and plans.", "metadata": {"headings": [{"headings_0": {"content": "UGX.2.322Tn. Continued approval of supplementary budgets without a corresponding increase in", "page": 25, "level": 2}}, {"headings_1": {"content": "plans/ activities by the affected votes. I noted that, although the expenditure budget was revised", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that the provision of supplementary expenditure was made in accordance with Section 25 of the PFMA 2015 act as amended and affirmed that the supplementary expenditure going forward had been restricted in line with guidance from H.E the President on Peace and security; Roads; Electricity; Investing in the people of Uganda; Prioritizing money earning projects; Management of natural disasters; and International commitments.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that the provision of supplementary expenditure was made in accordance with Section 25 of the PFMA 2015 act as amended and affirmed that the supplementary expenditure going forward had been restricted in line with guidance from H.E the President on Peace and security; Roads; Electricity; Investing in the people of Uganda; Prioritizing money earning projects; Management of natural disasters; and International commitments.", "page": 25, "level": 4}}, {"headings_1": {"content": "UGX.2.322Tn. Continued approval of supplementary budgets without a corresponding increase in", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I advised the PS/ST to ensure that all supplementary expenditure approvals are supported with", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to ensure that all supplementary expenditure approvals are supported with", "page": 25, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that the provision of supplementary expenditure was made in accordance with Section 25 of the PFMA 2015 act as amended and affirmed that the supplementary expenditure going forward had been restricted in line with guidance from H.E the President on Peace and security; Roads; Electricity; Investing in the people of Uganda; Prioritizing money earning projects; Management of natural disasters; and International commitments.", "page": 25, "level": 4}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "supplementary sources of financing, so as to ensure that the earlier activities are implemented as planned.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to ensure that all supplementary expenditure approvals are supported with", "page": 25, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that the provision of supplementary expenditure was made in accordance with Section 25 of the PFMA 2015 act as amended and affirmed that the supplementary expenditure going forward had been restricted in line with guidance from H.E the President on Peace and security; Roads; Electricity; Investing in the people of Uganda; Prioritizing money earning projects; Management of natural disasters; and International commitments.", "page": 25, "level": 4}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "f) Failure to budget for Non-Tax revenue on the PBS", "metadata": {"headings": [{"headings_0": {"content": "f) Failure to budget for Non-Tax revenue on the PBS", "page": 25, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to ensure that all supplementary expenditure approvals are supported with", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Government procured the Programme Budgeting System (PBS) to be used by Government", "metadata": {"headings": [{"headings_0": {"content": "f) Failure to budget for Non-Tax revenue on the PBS", "page": 25, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to ensure that all supplementary expenditure approvals are supported with", "page": 25, "level": 2}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Agencies, MDAs and Local Governments for the budgeting process, execution of the budget and performance reporting. It was noted that the system had a Budget module for preparing budget", "metadata": {"headings": [{"headings_0": {"content": "Agencies, MDAs and Local Governments for the budgeting process, execution of the budget and performance reporting. It was noted that the system had a Budget module for preparing budget", "page": 25, "level": 4}}, {"headings_1": {"content": "f) Failure to budget for Non-Tax revenue on the PBS", "page": 25, "level": 5}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "documentations during planning, preparation and execution.", "metadata": {"headings": [{"headings_0": {"content": "Agencies, MDAs and Local Governments for the budgeting process, execution of the budget and performance reporting. It was noted that the system had a Budget module for preparing budget", "page": 25, "level": 4}}, {"headings_1": {"content": "f) Failure to budget for Non-Tax revenue on the PBS", "page": 25, "level": 5}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Review of Program Based Budgeting (PBB) tool extracts such as the approved estimates, work plans and quarterly performance reports and IFMS records revealed that that NTR budgets for", "metadata": {"headings": [{"headings_0": {"content": "Review of Program Based Budgeting (PBB) tool extracts such as the approved estimates, work plans and quarterly performance reports and IFMS records revealed that that NTR budgets for", "page": 25, "level": 4}}, {"headings_1": {"content": "Agencies, MDAs and Local Governments for the budgeting process, execution of the budget and performance reporting. It was noted that the system had a Budget module for preparing budget", "page": 25, "level": 4}}], "page": 25, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I advised the PS/ST to ensure that all Ministries, Departments and Agencies budget for the Non-", "metadata": {"headings": [{"headings_0": {"content": "Review of Program Based Budgeting (PBB) tool extracts such as the approved estimates, work plans and quarterly performance reports and IFMS records revealed that that NTR budgets for", "page": 25, "level": 4}}, {"headings_1": {"content": "Agencies, MDAs and Local Governments for the budgeting process, execution of the budget and performance reporting. It was noted that the system had a Budget module for preparing budget", "page": 25, "level": 4}}], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Tax Revenue and have the details provided in the IFMS and the PBS.", "metadata": {"headings": [{"headings_0": {"content": "Tax Revenue and have the details provided in the IFMS and the PBS.", "page": 26, "level": 2}}, {"headings_1": {"content": "Review of Program Based Budgeting (PBB) tool extracts such as the approved estimates, work plans and quarterly performance reports and IFMS records revealed that that NTR budgets for", "page": 25, "level": 4}}], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "3.2.2 Cross cutting issues from review of budgets and work plans for MDAs", "metadata": {"headings": [{"headings_0": {"content": "3.2.2 Cross cutting issues from review of budgets and work plans for MDAs", "page": 26, "level": 5}}, {"headings_1": {"content": "Tax Revenue and have the details provided in the IFMS and the PBS.", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "a) Costing of outputs and activities", "metadata": {"headings": [{"headings_0": {"content": "3.2.2 Cross cutting issues from review of budgets and work plans for MDAs", "page": 26, "level": 5}}, {"headings_1": {"content": "Tax Revenue and have the details provided in the IFMS and the PBS.", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Regulation 11(2) (d) of the Public Finance Management Regulations, 2016 states that the work", "metadata": {"headings": [{"headings_0": {"content": "Regulation 11(2) (d) of the Public Finance Management Regulations, 2016 states that the work", "page": 26, "level": 2}}, {"headings_1": {"content": "3.2.2 Cross cutting issues from review of budgets and work plans for MDAs", "page": 26, "level": 5}}], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "plans of a vote shall indicate the funding allocated to each activity.", "metadata": {"headings": [{"headings_0": {"content": "Regulation 11(2) (d) of the Public Finance Management Regulations, 2016 states that the work", "page": 26, "level": 2}}, {"headings_1": {"content": "3.2.2 Cross cutting issues from review of budgets and work plans for MDAs", "page": 26, "level": 5}}], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I noted that 318 outputs worth UGX.4.11Tn in 35 MDAs were not appropriately supported with detailed costings in the PBS. Details in Appendix-I. Failure to provide detailed costing for", "metadata": {"headings": [{"headings_0": {"content": "I noted that 318 outputs worth UGX.4.11Tn in 35 MDAs were not appropriately supported with detailed costings in the PBS. Details in Appendix-I. Failure to provide detailed costing for", "page": 26, "level": 4}}, {"headings_1": {"content": "Regulation 11(2) (d) of the Public Finance Management Regulations, 2016 states that the work", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "activities implies that the costing at output level cannot be justified, and as such, there is a risk that the entity either over or under-budgeted for these outputs.", "metadata": {"headings": [{"headings_0": {"content": "I noted that 318 outputs worth UGX.4.11Tn in 35 MDAs were not appropriately supported with detailed costings in the PBS. Details in Appendix-I. Failure to provide detailed costing for", "page": 26, "level": 4}}, {"headings_1": {"content": "Regulation 11(2) (d) of the Public Finance Management Regulations, 2016 states that the work", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The Accounting Officers explained that the PBS currently has limitations that do not support the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the PBS currently has limitations that do not support the", "page": 26, "level": 2}}, {"headings_1": {"content": "I noted that 318 outputs worth UGX.4.11Tn in 35 MDAs were not appropriately supported with detailed costings in the PBS. Details in Appendix-I. Failure to provide detailed costing for", "page": 26, "level": 4}}], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "upload of detailed costings of the outputs/activities. \nI advised the PS/ST to modify the PBS and ensure that Accounting Officers can upload the detailed costings for the activities to support the output costs.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the PBS currently has limitations that do not support the", "page": 26, "level": 2}}, {"headings_1": {"content": "I noted that 318 outputs worth UGX.4.11Tn in 35 MDAs were not appropriately supported with detailed costings in the PBS. Details in Appendix-I. Failure to provide detailed costing for", "page": 26, "level": 4}}, [{"headings_0": {"content": "The Accounting Officers explained that the PBS currently has limitations that do not support the", "page": 26, "level": 2}}, {"headings_1": {"content": "I noted that 318 outputs worth UGX.4.11Tn in 35 MDAs were not appropriately supported with detailed costings in the PBS. Details in Appendix-I. Failure to provide detailed costing for", "page": 26, "level": 4}}]], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "b) Implementation of outputs", "metadata": {"headings": [{"headings_0": {"content": "b) Implementation of outputs", "page": 26, "level": 5}}, {"headings_1": {"content": "The Accounting Officers explained that the PBS currently has limitations that do not support the", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I reviewed the quarterly performance reports and undertook physical inspections to assess the extent to which planned activities had been implemented. I observed that not all planned activities were fully implemented. Details of implementation of activities have been provided in the", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the quarterly performance reports and undertook physical inspections to assess the extent to which planned activities had been implemented. I observed that not all planned activities were fully implemented. Details of implementation of activities have been provided in the", "page": 26, "level": 4}}, {"headings_1": {"content": "b) Implementation of outputs", "page": 26, "level": 5}}], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "individual reports of each of the entities. \nFor the purpose of this report, I analyzed a total of 1,076 outputs worth UGX.7.65Tn in 95 MDAs, 401 (37.3%) outputs worth UGX.1.47Tn were fully implemented, 583 outputs (54.2%) worth UGX.5.95Tn were partially implemented, while 92 (8.6%) outputs worth UGX.0.22Tn were not", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the quarterly performance reports and undertook physical inspections to assess the extent to which planned activities had been implemented. I observed that not all planned activities were fully implemented. Details of implementation of activities have been provided in the", "page": 26, "level": 4}}, {"headings_1": {"content": "b) Implementation of outputs", "page": 26, "level": 5}}, [{"headings_0": {"content": "I reviewed the quarterly performance reports and undertook physical inspections to assess the extent to which planned activities had been implemented. I observed that not all planned activities were fully implemented. Details of implementation of activities have been provided in the", "page": 26, "level": 4}}, {"headings_1": {"content": "b) Implementation of outputs", "page": 26, "level": 5}}]], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "implemented at all as illustrated below. Details are provided in Appendix-II.", "metadata": {"headings": [{"headings_0": {"content": "implemented at all as illustrated below. Details are provided in Appendix-II.", "page": 26, "level": 2}}, {"headings_1": {"content": "I reviewed the quarterly performance reports and undertook physical inspections to assess the extent to which planned activities had been implemented. I observed that not all planned activities were fully implemented. Details of implementation of activities have been provided in the", "page": 26, "level": 4}}], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Extent of implementation of outputs", "metadata": {"headings": [{"headings_0": {"content": "Extent of implementation of outputs", "page": 26, "level": 2}}, {"headings_1": {"content": "implemented at all as illustrated below. Details are provided in Appendix-II.", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "9% \n37% \nThe partial and non-implementation of activities was due to; the late release of funds, delays in undertaking procurements, weaknesses in contract management, delayed completion of works,", "metadata": {"headings": [{"headings_0": {"content": "Extent of implementation of outputs", "page": 26, "level": 2}}, {"headings_1": {"content": "implemented at all as illustrated below. Details are provided in Appendix-II.", "page": 26, "level": 2}}, [{"headings_0": {"content": "Extent of implementation of outputs", "page": 26, "level": 2}}, {"headings_1": {"content": "implemented at all as illustrated below. Details are provided in Appendix-II.", "page": 26, "level": 2}}]], "page": 26, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "delayed compensation of project-affected persons (PAPs) and staffing gaps.", "metadata": {"headings": [{"headings_0": {"content": "delayed compensation of project-affected persons (PAPs) and staffing gaps.", "page": 27, "level": 2}}, {"headings_1": {"content": "Extent of implementation of outputs", "page": 26, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Failure to fully implement planned activities implies that the expected services to the beneficiary", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully implement planned activities implies that the expected services to the beneficiary", "page": 27, "level": 2}}, {"headings_1": {"content": "delayed compensation of project-affected persons (PAPs) and staffing gaps.", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "communities were not attained and defeats the purpose for which funds were availed.", "metadata": {"headings": [{"headings_0": {"content": "Failure to fully implement planned activities implies that the expected services to the beneficiary", "page": 27, "level": 2}}, {"headings_1": {"content": "delayed compensation of project-affected persons (PAPs) and staffing gaps.", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, enhance contract supervision, undertake recruitments and liaise with MoFPED for timely release of funds. In the meantime, unimplemented activities should be rolled over for implementation in the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, enhance contract supervision, undertake recruitments and liaise with MoFPED for timely release of funds. In the meantime, unimplemented activities should be rolled over for implementation in the", "page": 27, "level": 4}}, {"headings_1": {"content": "Failure to fully implement planned activities implies that the expected services to the beneficiary", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "subsequent periods.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, enhance contract supervision, undertake recruitments and liaise with MoFPED for timely release of funds. In the meantime, unimplemented activities should be rolled over for implementation in the", "page": 27, "level": 4}}, {"headings_1": {"content": "Failure to fully implement planned activities implies that the expected services to the beneficiary", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "c) Delivery of Services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "c) Delivery of Services from implemented activities", "page": 27, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, enhance contract supervision, undertake recruitments and liaise with MoFPED for timely release of funds. In the meantime, unimplemented activities should be rolled over for implementation in the", "page": 27, "level": 4}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I analyzed 86 activities worth UGX.146.99Bn in 29 MDAs to assess if there was adequate service", "metadata": {"headings": [{"headings_0": {"content": "c) Delivery of Services from implemented activities", "page": 27, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, enhance contract supervision, undertake recruitments and liaise with MoFPED for timely release of funds. In the meantime, unimplemented activities should be rolled over for implementation in the", "page": 27, "level": 4}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "delivery to the citizens from the activities that were implemented by the Accounting Officers during the year. I used five parameters namely; a) timeliness with which the activity was", "metadata": {"headings": [{"headings_0": {"content": "delivery to the citizens from the activities that were implemented by the Accounting Officers during the year. I used five parameters namely; a) timeliness with which the activity was", "page": 27, "level": 4}}, {"headings_1": {"content": "c) Delivery of Services from implemented activities", "page": 27, "level": 5}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "undertaken, b) costs involved in implementing the activity, c) quantities delivered, d) quality of", "metadata": {"headings": [{"headings_0": {"content": "delivery to the citizens from the activities that were implemented by the Accounting Officers during the year. I used five parameters namely; a) timeliness with which the activity was", "page": 27, "level": 4}}, {"headings_1": {"content": "c) Delivery of Services from implemented activities", "page": 27, "level": 5}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "service/works delivered and e) functionality. Below is a summary of my observations, details of", "metadata": {"headings": [{"headings_0": {"content": "service/works delivered and e) functionality. Below is a summary of my observations, details of", "page": 27, "level": 2}}, {"headings_1": {"content": "delivery to the citizens from the activities that were implemented by the Accounting Officers during the year. I used five parameters namely; a) timeliness with which the activity was", "page": 27, "level": 4}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "which have been provided in the individual entity reports.", "metadata": {"headings": [{"headings_0": {"content": "service/works delivered and e) functionality. Below is a summary of my observations, details of", "page": 27, "level": 2}}, {"headings_1": {"content": "delivery to the citizens from the activities that were implemented by the Accounting Officers during the year. I used five parameters namely; a) timeliness with which the activity was", "page": 27, "level": 4}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "\u2022 53 activities worth UGX.74.33Bn in 22 MDAs had delayed and were therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-III. \u2022 14 activities worth UGX.22.56Bn were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-IV. \u2022 Two (02) activities worth UGX.5.81Bn had quantities delivered which were less than what was planned in the approved work plans or expected as per contract agreements. Refer", "metadata": {"headings": [{"headings_0": {"content": "\u2022 53 activities worth UGX.74.33Bn in 22 MDAs had delayed and were therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-III. \u2022 14 activities worth UGX.22.56Bn were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-IV. \u2022 Two (02) activities worth UGX.5.81Bn had quantities delivered which were less than what was planned in the approved work plans or expected as per contract agreements. Refer", "page": 27, "level": 1}}, {"headings_1": {"content": "service/works delivered and e) functionality. Below is a summary of my observations, details of", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "to Appendix-V.", "metadata": {"headings": [{"headings_0": {"content": "\u2022 53 activities worth UGX.74.33Bn in 22 MDAs had delayed and were therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-III. \u2022 14 activities worth UGX.22.56Bn were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-IV. \u2022 Two (02) activities worth UGX.5.81Bn had quantities delivered which were less than what was planned in the approved work plans or expected as per contract agreements. Refer", "page": 27, "level": 1}}, {"headings_1": {"content": "service/works delivered and e) functionality. Below is a summary of my observations, details of", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The delays in delivery of services were mainly caused by; delayed commencement of", "metadata": {"headings": [{"headings_0": {"content": "The delays in delivery of services were mainly caused by; delayed commencement of", "page": 27, "level": 2}}, {"headings_1": {"content": "\u2022 53 activities worth UGX.74.33Bn in 22 MDAs had delayed and were therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-III. \u2022 14 activities worth UGX.22.56Bn were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-IV. \u2022 Two (02) activities worth UGX.5.81Bn had quantities delivered which were less than what was planned in the approved work plans or expected as per contract agreements. Refer", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "procurements, weaknesses in contract supervision, inadequate capacity of contractors, and delayed handover of sites.", "metadata": {"headings": [{"headings_0": {"content": "The delays in delivery of services were mainly caused by; delayed commencement of", "page": 27, "level": 2}}, {"headings_1": {"content": "\u2022 53 activities worth UGX.74.33Bn in 22 MDAs had delayed and were therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-III. \u2022 14 activities worth UGX.22.56Bn were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-IV. \u2022 Two (02) activities worth UGX.5.81Bn had quantities delivered which were less than what was planned in the approved work plans or expected as per contract agreements. Refer", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "metadata": {"headings": [{"headings_0": {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "page": 27, "level": 2}}, {"headings_1": {"content": "The delays in delivery of services were mainly caused by; delayed commencement of", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "and diminishes confidence in Government processes through which services should reach the citizens.", "metadata": {"headings": [{"headings_0": {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "page": 27, "level": 2}}, {"headings_1": {"content": "The delays in delivery of services were mainly caused by; delayed commencement of", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "page": 27, "level": 2}}, {"headings_1": {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "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 reviewed the approved work plan and sampled 1,415 outputs with a total of 5,247 activities in 162 LGs. I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "page": 27, "level": 2}}, {"headings_1": {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "page": 27, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "page": 27, "level": 2}}, {"headings_1": {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "page": 27, "level": 2}}]], "page": 28, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "- 888 outputs with 3,586 activities had clear performance indicators and targets.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "page": 27, "level": 2}}, {"headings_1": {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "page": 27, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic Report 2023", "type": "list"}}, {"content": "- 527 outputs with 1,661 activities did not have clear performance indicators and targets.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "page": 27, "level": 2}}, {"headings_1": {"content": "Failure to deliver expected services to beneficiaries negates the purpose of allocation of resources", "page": 27, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic Report 2023", "type": "list"}}, {"content": "Only 361 (22%) activities out of the 1,661 activities had clear performance indicators and targets as summarized in the table below. and detailed in Appendix-VI.", "metadata": {"headings": [{"headings_0": {"content": "Only 361 (22%) activities out of the 1,661 activities had clear performance indicators and targets as summarized in the table below. and detailed in Appendix-VI.", "page": 28, "level": 4}}, {"headings_1": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "page": 27, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["Fully quantified outputs", "888", "3,586", "3,586", "0", "670.8", "100"], ["Outputs not fully quantified", "527", "1,661", "361", "1,300", "369.7", "22"], ["**Total**", "**1,415**", "**5,247**", "**3,947**", "**1,300**", "**1,040.5**", "**75**"]], "metadata": {"headings": [{"headings_0": {"content": "Only 361 (22%) activities out of the 1,661 activities had clear performance indicators and targets as summarized in the table below. and detailed in Appendix-VI.", "page": 28, "level": 4}}, {"headings_1": {"content": "I advised the Accounting Officers to undertake procurements in a timely manner, strengthen", "page": 27, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Category outputs of", "No. outputs sampled of", "No of activities in outputs the", "No. of Activities with clear performanc e indicators and targets", "No of activities without clear performance indicators and targets", "Expendi ture Amount (UGX) Bn", "% Quanti ficatio n output s of"], "type": "table"}}, {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement", "metadata": {"headings": [{"headings_0": {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement", "page": 28, "level": 2}}, {"headings_1": {"content": "Only 361 (22%) activities out of the 1,661 activities had clear performance indicators and targets as summarized in the table below. and detailed in Appendix-VI.", "page": 28, "level": 4}}], "page": 28, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officers attributed this to limitations in the PBS. The interim outputs in the PIAPs are limited in that the system largely has the outputs meant for MDAs that do not apply to the", "metadata": {"headings": [{"headings_0": {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement", "page": 28, "level": 2}}, {"headings_1": {"content": "Only 361 (22%) activities out of the 1,661 activities had clear performance indicators and targets as summarized in the table below. and detailed in Appendix-VI.", "page": 28, "level": 4}}, [{"headings_0": {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement", "page": 28, "level": 2}}, {"headings_1": {"content": "Only 361 (22%) activities out of the 1,661 activities had clear performance indicators and targets as summarized in the table below. and detailed in Appendix-VI.", "page": 28, "level": 4}}]], "page": 28, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Local Governments. In some cases, the outputs and indicators are completely missing making it", "metadata": {"headings": [{"headings_0": {"content": "Local Governments. In some cases, the outputs and indicators are completely missing making it", "page": 28, "level": 2}}, {"headings_1": {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement", "page": 28, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "difficult for the departments in the LGs to prepare detailed work plans. \nI advised the PS/ST to customize the output indicators and make them more relevant to activities in LGs and consider undertaking detailed training to skill the users of the PBS system in LGs. I", "metadata": {"headings": [{"headings_0": {"content": "Local Governments. In some cases, the outputs and indicators are completely missing making it", "page": 28, "level": 2}}, {"headings_1": {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement", "page": 28, "level": 2}}, [{"headings_0": {"content": "Local Governments. In some cases, the outputs and indicators are completely missing making it", "page": 28, "level": 2}}, {"headings_1": {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement", "page": 28, "level": 2}}]], "page": 28, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "further advised the Accounting Officers to ensure that planners support heads of department", "metadata": {"headings": [{"headings_0": {"content": "further advised the Accounting Officers to ensure that planners support heads of department", "page": 28, "level": 2}}, {"headings_1": {"content": "Local Governments. In some cases, the outputs and indicators are completely missing making it", "page": 28, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "during the preparation and upload of work plans and budgets.", "metadata": {"headings": [{"headings_0": {"content": "further advised the Accounting Officers to ensure that planners support heads of department", "page": 28, "level": 2}}, {"headings_1": {"content": "Local Governments. In some cases, the outputs and indicators are completely missing making it", "page": 28, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "b) Implementation of outputs", "metadata": {"headings": [{"headings_0": {"content": "b) Implementation of outputs", "page": 28, "level": 5}}, {"headings_1": {"content": "further advised the Accounting Officers to ensure that planners support heads of department", "page": 28, "level": 2}}], "page": 28, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I assessed the implementation of 1,141 outputs with 4,457 activities worth UGX.1.01Tn in 162 LGs that were fully quantified and noted that; details in Appendix-VII.", "metadata": {"headings": [{"headings_0": {"content": "I assessed the implementation of 1,141 outputs with 4,457 activities worth UGX.1.01Tn in 162 LGs that were fully quantified and noted that; details in Appendix-VII.", "page": 28, "level": 4}}, {"headings_1": {"content": "b) Implementation of outputs", "page": 28, "level": 5}}], "page": 28, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "I assessed the implementation of 1,141 outputs with 4,457 activities worth UGX.1.01Tn in 162 LGs that were fully quantified and noted that; details in Appendix-VII.", "page": 28, "level": 4}}, {"headings_1": {"content": "b) Implementation of outputs", "page": 28, "level": 5}}], "page": 29, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["Fully implemented outputs", "644", "2,422", "2,422", "0", "0", "398.2"], ["Partially implemented outputs", "453", "1,892", "873", "879", "140", "588.9"], ["Not implemented outputs", "44", "143", "0", "11", "132", "21.9"], ["**Total**", "**1,141**", "**4,457**", "**3,295**", "**890**", "**272**", "**1,009**"]], "metadata": {"headings": [{"headings_0": {"content": "I assessed the implementation of 1,141 outputs with 4,457 activities worth UGX.1.01Tn in 162 LGs that were fully quantified and noted that; details in Appendix-VII.", "page": 28, "level": 4}}, {"headings_1": {"content": "b) Implementation of outputs", "page": 28, "level": 5}}], "page": 29, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Category of outputs", "No. of outpu ts asses sed", "No of activi ties in the outpu ts", "No. of Activi ties fully imple ment ed", "No of activiti es partiall y implem ented", "No of activiti es not implem ented", "Expen diture Amou nt (UGX) Bn"], "type": "table"}}, {"content": "The Accounting Officers attributed this to; delayed release of funds, unrealized local revenue,", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to; delayed release of funds, unrealized local revenue,", "page": 29, "level": 2}}, {"headings_1": {"content": "I assessed the implementation of 1,141 outputs with 4,457 activities worth UGX.1.01Tn in 162 LGs that were fully quantified and noted that; details in Appendix-VII.", "page": 28, "level": 4}}], "page": 29, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "budget cuts, delayed procurements under the hybrid method and multi-year projects that cross more than one financial year among others.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to; delayed release of funds, unrealized local revenue,", "page": 29, "level": 2}}, {"headings_1": {"content": "I assessed the implementation of 1,141 outputs with 4,457 activities worth UGX.1.01Tn in 162 LGs that were fully quantified and noted that; details in Appendix-VII.", "page": 28, "level": 4}}], "page": 29, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Partial/non-implementation of planned activities implies that the expected services to the", "metadata": {"headings": [{"headings_0": {"content": "Partial/non-implementation of planned activities implies that the expected services to the", "page": 29, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed this to; delayed release of funds, unrealized local revenue,", "page": 29, "level": 2}}], "page": 29, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "beneficiary communities were not attained.", "metadata": {"headings": [{"headings_0": {"content": "Partial/non-implementation of planned activities implies that the expected services to the", "page": 29, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed this to; delayed release of funds, unrealized local revenue,", "page": 29, "level": 2}}], "page": 29, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to engage MoFPED for more realistic budgets and guidance on revision of the work plans to match resources availed. In the meantime the Accounting Officers", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage MoFPED for more realistic budgets and guidance on revision of the work plans to match resources availed. In the meantime the Accounting Officers", "page": 29, "level": 4}}, {"headings_1": {"content": "Partial/non-implementation of planned activities implies that the expected services to the", "page": 29, "level": 2}}], "page": 29, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "were advised to roll over the un-implemented activities for implementation in the subsequent periods.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to engage MoFPED for more realistic budgets and guidance on revision of the work plans to match resources availed. In the meantime the Accounting Officers", "page": 29, "level": 4}}, {"headings_1": {"content": "Partial/non-implementation of planned activities implies that the expected services to the", "page": 29, "level": 2}}], "page": 29, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "c) Delivery of Services from Implemented Activities", "metadata": {"headings": [{"headings_0": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to engage MoFPED for more realistic budgets and guidance on revision of the work plans to match resources availed. In the meantime the Accounting Officers", "page": 29, "level": 4}}], "page": 29, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely", "metadata": {"headings": [{"headings_0": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to engage MoFPED for more realistic budgets and guidance on revision of the work plans to match resources availed. In the meantime the Accounting Officers", "page": 29, "level": 4}}], "page": 29, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "impact of the exceptions observed. I made the following observations:", "metadata": {"headings": [{"headings_0": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}, {"headings_1": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}], "page": 29, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["1.", "Water Developme nt grant", "Out of the planned 1,125 projects in 76 Districts, 1,087 were fully implemented, 22 were partially implemented activities were not implemented. and 16 projects in 10 Districts did not have their designs approved by the Ministry of Water and Environment. As a result, the projects may not meet the minimum standards required by the MoWE. review of the annual District water sector performance reports revealed that only 4,941 (14.43%) out of 34,240 existing water facilities were not functioning. A 16", "\u2022 I advised the Accounting Officers to; Adequately budget and prioritize the rehabilitation and maintenance of boreholes, and facilitation of monitoring and supervision of water user communities. \u2022 Engage MOFPED for adequate release of funds and development"]], "metadata": {"headings": [{"headings_0": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}, {"headings_1": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}], "page": 29, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": [["", "A review of the annual District water sector performance reports revealed that only 19 (22.3%) out of 85 new water facilities in 11 districts were not functioning. review of the District water quality reports in 51 districts revealed that only 4,086 (12.27%) of the 33,313 existing water sources were tested contrary to the standard requirement of 20%. 15 Districts, I noted that 85 inspected water facilities did not have functional water user committees to ensure sustainable water facility usage. revealed inspections of 571 water facilities in 67 districts that 535 (93.7%) were functional, while 36 (6.3%) were not functional. A In Physical", "partners for additional funding. \u2022 Prioritize the replacement of boreholes are beyond repair and due for decommissioning. that \u2022 Ensure contractors correct all the defects identified before the expiry of the defects liability and payment of the final certificate. period", null], ["2.", "Microscale irrigation", "Out of the 2,750 planned irrigation equipment in 37 phase 1 (pilot) districts, 1,673 had not been delivered to selected farmers. of the 194 planned demonstration irrigation sites in 63 phase 2 (rollout) district, 12 had not been installed. of the 1,058 farmers who received the irrigation equipment in 37 phase 1 (pilot) districts, training and technical support was not offered to 493 farmers in 9 districts in the warranty period. Out Out", "I advised the Accounting Officers to engage MAAIF to expand the of prequalified suppliers from which potential suppliers can be selected. list"], ["3.", "Education Developme nt Grant", "Construction of 42 grant projects in 19 LGs had not been completed at the time of inspection indicating that the projects had delayed by an average of 180 days. Notably among the incomplete works were installation of water collection facilities, addressing of environment aspects like planting of grass and trees, plastering, painting works and floor finishes. 67 projects in 35 LGs had defects such as cracked walls, unpainted windows, uninstalled lightning conductors, delivery of substandard furniture, unfixed water gutters etc. Five (5) projects worth UGX.0.34Bn in five (5) schools remained idle after their completion because they had not yet been commissioned. This denied the beneficiary service delivery.", "I advised the Accounting Officers to; \u2022 Liaise with MoFPED to ensure timely release of funds. Follow up with contractors to ensure that identified anomalies are corrected before payment of the retention. \u2022 Expedite the the commissioning of projects to ensure that the intended service delivery objectives are realized. \u2022"]], "metadata": {"headings": [{"headings_0": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}, {"headings_1": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}], "page": 30, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": [["", "A review of the annual District water sector performance reports revealed that only 19 (22.3%) out of 85 new water facilities in 11 districts were not functioning. review of the District water quality reports in 51 districts revealed that only 4,086 (12.27%) of the 33,313 existing water sources were tested contrary to the standard requirement of 20%. 15 Districts, I noted that 85 inspected water facilities did not have functional water user committees to ensure sustainable water facility usage. revealed inspections of 571 water facilities in 67 districts that 535 (93.7%) were functional, while 36 (6.3%) were not functional. A In Physical", "partners for additional funding. \u2022 Prioritize the replacement of boreholes are beyond repair and due for decommissioning. that \u2022 Ensure contractors correct all the defects identified before the expiry of the defects liability and payment of the final certificate. period", null], ["2.", "Microscale irrigation", "Out of the 2,750 planned irrigation equipment in 37 phase 1 (pilot) districts, 1,673 had not been delivered to selected farmers. of the 194 planned demonstration irrigation sites in 63 phase 2 (rollout) district, 12 had not been installed. of the 1,058 farmers who received the irrigation equipment in 37 phase 1 (pilot) districts, training and technical support was not offered to 493 farmers in 9 districts in the warranty period. Out Out", "I advised the Accounting Officers to engage MAAIF to expand the of prequalified suppliers from which potential suppliers can be selected. list"], ["3.", "Education Developme nt Grant", "Construction of 42 grant projects in 19 LGs had not been completed at the time of inspection indicating that the projects had delayed by an average of 180 days. Notably among the incomplete works were installation of water collection facilities, addressing of environment aspects like planting of grass and trees, plastering, painting works and floor finishes. 67 projects in 35 LGs had defects such as cracked walls, unpainted windows, uninstalled lightning conductors, delivery of substandard furniture, unfixed water gutters etc. Five (5) projects worth UGX.0.34Bn in five (5) schools remained idle after their completion because they had not yet been commissioned. This denied the beneficiary service delivery.", "I advised the Accounting Officers to; \u2022 Liaise with MoFPED to ensure timely release of funds. Follow up with contractors to ensure that identified anomalies are corrected before payment of the retention. \u2022 Expedite the the commissioning of projects to ensure that the intended service delivery objectives are realized. \u2022"], ["4.", "UGIFT", "146 out of 230 projects inspected were not completed while, 116 had defects ranging from unfitted doors and windows to un-installed water", "I advised the Accounting Officers to;"]], "metadata": {"headings": [{"headings_0": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}, {"headings_1": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}], "page": 30, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": [["", "and electrical fittings. delays ranging from 20 to 365 days were observed in 21 LGs. projects in 12 LGs were abandoned and works had stalled. Project 17", "\u2022 Ensure cost that during planning and budgeting, the drivers associated with the site topography are considered to encourage contractors not to abandon projects in such places. \u2022 Strengthen monitoring and of construction projects. supervision \u2022 Engage MoFPED for timely release of funds.", null], ["5.", "Transitional developmen t grant - Works Adhoc (road rehabilitatio n)", "3 LGs had no evidence of material testing before construction of the approved road works. This may result in shoddy works and loss of government funds. on Swazi road, Bushenyi DLG had off shoots that were not worked on which subjected the road to surface water run offs hence affecting the road. The bituminous layers and seals were washed away by rains, an indicator of shoddy works. road in Butambala DLG on which culverts were installed had no head holes which allowed soil erosion to affect the drainage system. KMs rehabilitation road works in Kagadi DLG were done as per BOQs, however, Nguse River has since crossed over a portion of the road making it inaccessible by the community. manual routine maintenance was done on the 159 kms road in Kibaale District LG which led to road narrowing as a result of over grown bushes. of 177 km of roads in 3 LGs had not been completed at the time of inspection indicating that the projects had delayed by an average of 183 days. Rubindi \u2013 Buhweju Boarder road project worth UGX.0.30Bn in Mbarara District Local Government was implemented by the entity using Force Account mechanism without authorisation by the Ministry. Implementing projects using Force Account is not only irregular but also could lead to poor quality works. 0.8kms 68.7kms 104.1 No Construction", "I advised the Accounting officers to always adhere to the grant guidelines or seek authorization for any deviation. advised the Accounting Officers to ensure that the identified are rectified. defects I"], ["6.", "DRDIP", "17 completed in 5 districts worth UGX.12Bn had not been put to use infrastructure subprojects", "I advised the Accounting Officers to ensure that all"]], "metadata": {"headings": [{"headings_0": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}, {"headings_1": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}], "page": 31, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": [["", "by the communities due to lack of medical equipment. Out of 65 Infrastructure subprojects 28 (43%) subprojects worth UGX.6.72Bn were fully implemented, 30 (46%) subprojects worth UGX.25.89Bn were partially implemented and 7 (11%) subprojects worth UGX.5.74Bn were not implemented at all. of 65 Livelihood subprojects 23 (35%) subprojects worth UGX.0.46Bn were fully implemented, 24 (37%) subprojects worth UGX.0.60Bn were partially implemented and 18 (28%) subprojects worth UGX.0.53Bn were not implemented at all. 114 of 285 sustainable environment management subprojects (40%) subprojects worth UGX.6.98Bn were fully implemented, 106 (37%) subprojects worth UGX.8.48Bn were partially implemented and 65 (23%) subprojects worth UGX.5.07Bn were not implemented at all. Considering DRDIP is ending on 31/12/2023, there is a risk that the ongoing projects may not be fully implemented. Implementing Partners (IP) failed to implement 136 subprojects worth UGX.12.03Bn in seven (7) districts. The IPs had been appointed by OPM without the involvement of the implementing districts nor the communities contrary to DRDIP regulations. non-existent subproject in Moyo DLG was paid UGX.0.050Bn. Furthermore, UGX.0.10Bn meant for two subprojects was not transferred to the respective subprojects. I could not ascertain how the funds were utilised. subprojects worth UGX.15.65Bn in 6 districts had defects ranging from cracks and weed growth in the water. subprojects worth UGX.12.93Bn in 6 districts were behind schedule. was paid out from 11 subprojects in 4 districts for Environmental mitigation measures with no corresponding/commensurate work. A 6 Out Out 12 UGX.0.26Bn", "defects and ESMP works are corrected/completed prior to commissioning all projects. Furthermore, projects that are behind schedule be expedited. should", null], ["7.", "USMID additional funding", "77 out of the 129 projects in 29 LGs had delayed and works were still on going beyond the expected end date.", "I advised the Accounting Officers to ensure that a thorough evaluation"]], "metadata": {"headings": [{"headings_0": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}, {"headings_1": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}], "page": 32, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": [["", "projects out of the 129 projects in two LGs had road defects hence affecting the useful life of the road. MC planned and completed Entebbe kitoro taxi park project however it was observed that the taxi parking spaces and waiting shades were inadequate to match the current demands. 2 Entebbe", "is and done contractors process of contractors to ascertain their capacity to implement works and also further engage to ensure that works are expedited fully executed as per the BoQs in order to deliver services to the communities in a timely manner.", null], ["8.", "Uganda Road Fund (URF)", "29 LGs planned to maintain 6,597 km under routine manual maintenance at a cost of UGX.3.28Bn, however only 3,997km (61%) were maintained at cost UGX.2.37Bn (72%). LGs planned to maintain 2,075 km under routine mechanized maintenance at a cost of UGX.7.93Bn, however only 1,601 km (77%) were maintained at cost UGX.6.43Bn (81%). LGs planned to maintain 322 km under periodic maintenance at a cost of UGX.6.59Bn, however only 86 km (27%) were maintained at cost UGX.4.67Bn (71%). 32 14", "MoFPED and URF should adequately fund the LG road maintenance budgets and work plans and ensure timely releases of these funds."]], "metadata": {"headings": [{"headings_0": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}, {"headings_1": {"content": "c) Delivery of Services from Implemented Activities", "page": 29, "level": 5}}], "page": 33, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": "3.2.4 Review of the implementation of the budget for projects", "metadata": {"headings": [{"headings_0": {"content": "3.2.4 Review of the implementation of the budget for projects", "page": 33, "level": 5}}, {"headings_1": {"content": "impact of the exceptions observed. I made the following observations:", "page": 29, "level": 2}}], "page": 33, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Project funding is one of the ways through which government delivers services and implements its development agenda. A considerable proportion of the budget is executed through donor", "metadata": {"headings": [{"headings_0": {"content": "Project funding is one of the ways through which government delivers services and implements its development agenda. A considerable proportion of the budget is executed through donor", "page": 33, "level": 4}}, {"headings_1": {"content": "3.2.4 Review of the implementation of the budget for projects", "page": 33, "level": 5}}], "page": 33, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "funded and Government of Uganda funded projects.", "metadata": {"headings": [{"headings_0": {"content": "Project funding is one of the ways through which government delivers services and implements its development agenda. A considerable proportion of the budget is executed through donor", "page": 33, "level": 4}}, {"headings_1": {"content": "3.2.4 Review of the implementation of the budget for projects", "page": 33, "level": 5}}], "page": 33, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Project implementation has previously been characterized by a number of shortcomings such as", "metadata": {"headings": [{"headings_0": {"content": "Project implementation has previously been characterized by a number of shortcomings such as", "page": 33, "level": 2}}, {"headings_1": {"content": "Project funding is one of the ways through which government delivers services and implements its development agenda. A considerable proportion of the budget is executed through donor", "page": 33, "level": 4}}], "page": 33, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "inadequate project preparedness, weaknesses within the project approval processes, failure to absorb project funds, delayed project implementation and lack of adequate sustainability arrangements for projects.", "metadata": {"headings": [{"headings_0": {"content": "Project implementation has previously been characterized by a number of shortcomings such as", "page": 33, "level": 2}}, {"headings_1": {"content": "Project funding is one of the ways through which government delivers services and implements its development agenda. A considerable proportion of the budget is executed through donor", "page": 33, "level": 4}}], "page": 33, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "1. To confirm that project concept notes were prepared and approved before implementation\n2. To confirm that project profiles were prepared and approved before implementation\n3. To confirm that project feasibility studies were prepared and approved before implementation\n4. To assess the revenue performance of the project (annual and cumulative)", "metadata": {"headings": [{"headings_0": {"content": "Project implementation has previously been characterized by a number of shortcomings such as", "page": 33, "level": 2}}, {"headings_1": {"content": "Project funding is one of the ways through which government delivers services and implements its development agenda. A considerable proportion of the budget is executed through donor", "page": 33, "level": 4}}], "page": 33, "document_name": "Bugdet Performance Thematic Report 2023", "type": "list"}}, {"content": "3.2.4.1 Areas of commendable performance", "metadata": {"headings": [{"headings_0": {"content": "3.2.4.1 Areas of commendable performance", "page": 34, "level": 5}}, {"headings_1": {"content": "Project implementation has previously been characterized by a number of shortcomings such as", "page": 33, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Government through the Ministry of Finance and the Development Committee has developed the Integrated Bank of Projects database/system which is used to capture and store critical project information. The database captures project data such as the funders, dates of commencement,", "metadata": {"headings": [{"headings_0": {"content": "Government through the Ministry of Finance and the Development Committee has developed the Integrated Bank of Projects database/system which is used to capture and store critical project information. The database captures project data such as the funders, dates of commencement,", "page": 34, "level": 4}}, {"headings_1": {"content": "3.2.4.1 Areas of commendable performance", "page": 34, "level": 5}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "expected date of closure, scope of the project among others. In addition, the system has provided", "metadata": {"headings": [{"headings_0": {"content": "Government through the Ministry of Finance and the Development Committee has developed the Integrated Bank of Projects database/system which is used to capture and store critical project information. The database captures project data such as the funders, dates of commencement,", "page": 34, "level": 4}}, {"headings_1": {"content": "3.2.4.1 Areas of commendable performance", "page": 34, "level": 5}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "a platform through which all new projects are approved before being input into the Public Investment Plan (PIP). This has improved availability of project information and data for decision", "metadata": {"headings": [{"headings_0": {"content": "a platform through which all new projects are approved before being input into the Public Investment Plan (PIP). This has improved availability of project information and data for decision", "page": 34, "level": 4}}, {"headings_1": {"content": "Government through the Ministry of Finance and the Development Committee has developed the Integrated Bank of Projects database/system which is used to capture and store critical project information. The database captures project data such as the funders, dates of commencement,", "page": 34, "level": 4}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "making.", "metadata": {"headings": [{"headings_0": {"content": "a platform through which all new projects are approved before being input into the Public Investment Plan (PIP). This has improved availability of project information and data for decision", "page": 34, "level": 4}}, {"headings_1": {"content": "Government through the Ministry of Finance and the Development Committee has developed the Integrated Bank of Projects database/system which is used to capture and store critical project information. The database captures project data such as the funders, dates of commencement,", "page": 34, "level": 4}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "3.2.4.2 Areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "3.2.4.2 Areas of improvement", "page": 34, "level": 5}}, {"headings_1": {"content": "a platform through which all new projects are approved before being input into the Public Investment Plan (PIP). This has improved availability of project information and data for decision", "page": 34, "level": 4}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I reviewed a sample of 31 projects to assess the performance of the projects and to confirm that", "metadata": {"headings": [{"headings_0": {"content": "3.2.4.2 Areas of improvement", "page": 34, "level": 5}}, {"headings_1": {"content": "a platform through which all new projects are approved before being input into the Public Investment Plan (PIP). This has improved availability of project information and data for decision", "page": 34, "level": 4}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "the projects complied with the project management guidelines. Below is a summary of my findings", "metadata": {"headings": [{"headings_0": {"content": "the projects complied with the project management guidelines. Below is a summary of my findings", "page": 34, "level": 2}}, {"headings_1": {"content": "3.2.4.2 Areas of improvement", "page": 34, "level": 5}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "details of which have been included in the individual project reports for each of the projects. \na) Preparation of Project Concept notes", "metadata": {"headings": [{"headings_0": {"content": "the projects complied with the project management guidelines. Below is a summary of my findings", "page": 34, "level": 2}}, {"headings_1": {"content": "3.2.4.2 Areas of improvement", "page": 34, "level": 5}}, [{"headings_0": {"content": "the projects complied with the project management guidelines. Below is a summary of my findings", "page": 34, "level": 2}}, {"headings_1": {"content": "3.2.4.2 Areas of improvement", "page": 34, "level": 5}}]], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects", "page": 34, "level": 2}}, {"headings_1": {"content": "the projects complied with the project management guidelines. Below is a summary of my findings", "page": 34, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "irrespective of the source of the Project idea shall have a concept note prepared as an entry point", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects", "page": 34, "level": 2}}, {"headings_1": {"content": "the projects complied with the project management guidelines. Below is a summary of my findings", "page": 34, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "into the Public Investment Management System. This concept note shall ensure that the project", "metadata": {"headings": [{"headings_0": {"content": "into the Public Investment Management System. This concept note shall ensure that the project", "page": 34, "level": 2}}, {"headings_1": {"content": "Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects", "page": 34, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "idea is consistent with the national development priorities as specified in the NDP and to control", "metadata": {"headings": [{"headings_0": {"content": "into the Public Investment Management System. This concept note shall ensure that the project", "page": 34, "level": 2}}, {"headings_1": {"content": "Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects", "page": 34, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "duplication of interventions. The guidelines also require that the concept note is submitted to the", "metadata": {"headings": [{"headings_0": {"content": "duplication of interventions. The guidelines also require that the concept note is submitted to the", "page": 34, "level": 2}}, {"headings_1": {"content": "into the Public Investment Management System. This concept note shall ensure that the project", "page": 34, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "PS/ST for approval. \nOut of the 31 projects sampled, 11 projects (35%) did not have concept notes that were approved", "metadata": {"headings": [{"headings_0": {"content": "duplication of interventions. The guidelines also require that the concept note is submitted to the", "page": 34, "level": 2}}, {"headings_1": {"content": "into the Public Investment Management System. This concept note shall ensure that the project", "page": 34, "level": 2}}, [{"headings_0": {"content": "duplication of interventions. The guidelines also require that the concept note is submitted to the", "page": 34, "level": 2}}, {"headings_1": {"content": "into the Public Investment Management System. This concept note shall ensure that the project", "page": 34, "level": 2}}]], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "by the PS/ST before project execution. Details in Appendix-VIII. In the circumstances, there is a risk that the projects are duplicating interventions already being implemented by Government.", "metadata": {"headings": [{"headings_0": {"content": "by the PS/ST before project execution. Details in Appendix-VIII. In the circumstances, there is a risk that the projects are duplicating interventions already being implemented by Government.", "page": 34, "level": 4}}, {"headings_1": {"content": "duplication of interventions. The guidelines also require that the concept note is submitted to the", "page": 34, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "In addition, there is no evidence to confirm that the activities of these projects are in line with the NDP.", "metadata": {"headings": [{"headings_0": {"content": "by the PS/ST before project execution. Details in Appendix-VIII. In the circumstances, there is a risk that the projects are duplicating interventions already being implemented by Government.", "page": 34, "level": 4}}, {"headings_1": {"content": "duplication of interventions. The guidelines also require that the concept note is submitted to the", "page": 34, "level": 2}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up with the donor to secure funding through signing of the financing agreements. I however", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up with the donor to secure funding through signing of the financing agreements. I however", "page": 34, "level": 4}}, {"headings_1": {"content": "by the PS/ST before project execution. Details in Appendix-VIII. In the circumstances, there is a risk that the projects are duplicating interventions already being implemented by Government.", "page": 34, "level": 4}}], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "observed that MoFPED has tried to ensure that all new projects have concept notes before they are approved. \nOut of the 31 projects sampled, 12 projects (39%) did not have project profiles that were", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up with the donor to secure funding through signing of the financing agreements. I however", "page": 34, "level": 4}}, {"headings_1": {"content": "by the PS/ST before project execution. Details in Appendix-VIII. In the circumstances, there is a risk that the projects are duplicating interventions already being implemented by Government.", "page": 34, "level": 4}}, [{"headings_0": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up with the donor to secure funding through signing of the financing agreements. I however", "page": 34, "level": 4}}, {"headings_1": {"content": "by the PS/ST before project execution. Details in Appendix-VIII. In the circumstances, there is a risk that the projects are duplicating interventions already being implemented by Government.", "page": 34, "level": 4}}]], "page": 34, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "approved by the PS/ST before project execution. Details in Appendix-IX. In the circumstances,", "metadata": {"headings": [{"headings_0": {"content": "approved by the PS/ST before project execution. Details in Appendix-IX. In the circumstances,", "page": 35, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up with the donor to secure funding through signing of the financing agreements. I however", "page": 34, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "it is possible that the implementation of these projects was started without a clear description of the project problem, the results chain, how performance was to be measured and how the identified project problem was to be addressed.", "metadata": {"headings": [{"headings_0": {"content": "approved by the PS/ST before project execution. Details in Appendix-IX. In the circumstances,", "page": 35, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up with the donor to secure funding through signing of the financing agreements. I however", "page": 34, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up", "page": 35, "level": 4}}, {"headings_1": {"content": "approved by the PS/ST before project execution. Details in Appendix-IX. In the circumstances,", "page": 35, "level": 2}}], "page": 35, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "with the donor to secure funding through signing of the financing agreements.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up", "page": 35, "level": 4}}, {"headings_1": {"content": "approved by the PS/ST before project execution. Details in Appendix-IX. In the circumstances,", "page": 35, "level": 2}}], "page": 35, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to ensure that the project profiles are prepared and approved by the Development Committee before implementation of all future projects.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that the project profiles are prepared and approved by the Development Committee before implementation of all future projects.", "page": 35, "level": 4}}, {"headings_1": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "c) Failure to undertake feasibility studies", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that the project profiles are prepared and approved by the Development Committee before implementation of all future projects.", "page": 35, "level": 4}}, {"headings_1": {"content": "The Accounting Officers explained that they were unaware of this requirement and as such this was not done. The focus was on preparation of project appraisal documents and following up", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Paragraph 3.13 requires that a detailed feasibility study be undertaken by the sponsoring agency for all projects whose pre-feasibility study has been approved by the Development Committee. Out of the 31 projects sampled, 10 projects (32%) did not undertake pre-feasibility and feasibility studies before project execution. Details in Appendix-X. In the circumstances, the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.13 requires that a detailed feasibility study be undertaken by the sponsoring agency for all projects whose pre-feasibility study has been approved by the Development Committee. Out of the 31 projects sampled, 10 projects (32%) did not undertake pre-feasibility and feasibility studies before project execution. Details in Appendix-X. In the circumstances, the Accounting", "page": 35, "level": 4}}, {"headings_1": {"content": "I advised the Accounting Officers to ensure that the project profiles are prepared and approved by the Development Committee before implementation of all future projects.", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Officers did not undertake proper financial, economic and risk assessment before commencing the projects. This exposes the projects to various operational challenges during project implementation.", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 3.13 requires that a detailed feasibility study be undertaken by the sponsoring agency for all projects whose pre-feasibility study has been approved by the Development Committee. Out of the 31 projects sampled, 10 projects (32%) did not undertake pre-feasibility and feasibility studies before project execution. Details in Appendix-X. In the circumstances, the Accounting", "page": 35, "level": 4}}, {"headings_1": {"content": "I advised the Accounting Officers to ensure that the project profiles are prepared and approved by the Development Committee before implementation of all future projects.", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The Accounting Officers explained that they expected to undertake feasibility studies during the execution phase. In other cases, the Accounting Officers indicated that some of the projects for", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that they expected to undertake feasibility studies during the execution phase. In other cases, the Accounting Officers indicated that some of the projects for", "page": 35, "level": 4}}, {"headings_1": {"content": "Paragraph 3.13 requires that a detailed feasibility study be undertaken by the sponsoring agency for all projects whose pre-feasibility study has been approved by the Development Committee. Out of the 31 projects sampled, 10 projects (32%) did not undertake pre-feasibility and feasibility studies before project execution. Details in Appendix-X. In the circumstances, the Accounting", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "which feasibility studies were not undertaken were successor projects of earlier projects implemented by the Ministries.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that they expected to undertake feasibility studies during the execution phase. In other cases, the Accounting Officers indicated that some of the projects for", "page": 35, "level": 4}}, {"headings_1": {"content": "Paragraph 3.13 requires that a detailed feasibility study be undertaken by the sponsoring agency for all projects whose pre-feasibility study has been approved by the Development Committee. Out of the 31 projects sampled, 10 projects (32%) did not undertake pre-feasibility and feasibility studies before project execution. Details in Appendix-X. In the circumstances, the Accounting", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to undertake detailed pre-feasibility and feasibility studies for", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake detailed pre-feasibility and feasibility studies for", "page": 35, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that they expected to undertake feasibility studies during the execution phase. In other cases, the Accounting Officers indicated that some of the projects for", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "all projects going forward.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to undertake detailed pre-feasibility and feasibility studies for", "page": 35, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that they expected to undertake feasibility studies during the execution phase. In other cases, the Accounting Officers indicated that some of the projects for", "page": 35, "level": 4}}], "page": 35, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "d) Cumulative disbursement performance Cumulative disbursements for Donor funds", "metadata": {"headings": [{"headings_0": {"content": "d) Cumulative disbursement performance Cumulative disbursements for Donor funds", "page": 35, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to undertake detailed pre-feasibility and feasibility studies for", "page": 35, "level": 2}}], "page": 35, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I compared the total cumulative disbursements for a sample of 31 projects as at 30 th June 2023 against the planned disbursements as per the project financing agreements. I noted that the", "metadata": {"headings": [{"headings_0": {"content": "I compared the total cumulative disbursements for a sample of 31 projects as at 30 th June 2023 against the planned disbursements as per the project financing agreements. I noted that the", "page": 35, "level": 4}}, {"headings_1": {"content": "d) Cumulative disbursement performance Cumulative disbursements for Donor funds", "page": 35, "level": 5}}], "page": 35, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "actual cumulative disbursements for donor funds for 28 projects was less than what should have been disbursed as per the financing agreements by USD.691,365,408 and UGX.777.56Bn. Details provided in Appendix-XI. \nThe delayed disbursement of project funds was attributed to inadequate preparedness by government to implement projects which has resulted into donors withholding project financing and thus affecting disbursements.", "metadata": {"headings": [{"headings_0": {"content": "I compared the total cumulative disbursements for a sample of 31 projects as at 30 th June 2023 against the planned disbursements as per the project financing agreements. I noted that the", "page": 35, "level": 4}}, {"headings_1": {"content": "d) Cumulative disbursement performance Cumulative disbursements for Donor funds", "page": 35, "level": 5}}, [{"headings_0": {"content": "I compared the total cumulative disbursements for a sample of 31 projects as at 30 th June 2023 against the planned disbursements as per the project financing agreements. I noted that the", "page": 35, "level": 4}}, {"headings_1": {"content": "d) Cumulative disbursement performance Cumulative disbursements for Donor funds", "page": 35, "level": 5}}]], "page": 35, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Failure to disburse project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "metadata": {"headings": [{"headings_0": {"content": "Failure to disburse project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}, {"headings_1": {"content": "I compared the total cumulative disbursements for a sample of 31 projects as at 30 th June 2023 against the planned disbursements as per the project financing agreements. I noted that the", "page": 35, "level": 4}}], "page": 36, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "individual reports of the affected projects.", "metadata": {"headings": [{"headings_0": {"content": "Failure to disburse project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}, {"headings_1": {"content": "I compared the total cumulative disbursements for a sample of 31 projects as at 30 th June 2023 against the planned disbursements as per the project financing agreements. I noted that the", "page": 35, "level": 4}}], "page": 36, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to ensure that once project funds have been approved, the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that once project funds have been approved, the", "page": 36, "level": 2}}, {"headings_1": {"content": "Failure to disburse project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}], "page": 36, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "implementation of planned activities should commence immediately and be undertaken in a timely manner. In addition, the Accounting Officers should ensure adequate project planning is undertaken before signing of the financing agreements.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that once project funds have been approved, the", "page": 36, "level": 2}}, {"headings_1": {"content": "Failure to disburse project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}], "page": 36, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "e) Cumulative absorption performance", "metadata": {"headings": [{"headings_0": {"content": "e) Cumulative absorption performance", "page": 36, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to ensure that once project funds have been approved, the", "page": 36, "level": 2}}], "page": 36, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I compared the total cumulative expenditure against the total cumulative available funds for a", "metadata": {"headings": [{"headings_0": {"content": "I compared the total cumulative expenditure against the total cumulative available funds for a", "page": 36, "level": 2}}, {"headings_1": {"content": "e) Cumulative absorption performance", "page": 36, "level": 5}}], "page": 36, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "sample of 30 projects to ascertain the level of absorption of available funds. I noted that 27", "metadata": {"headings": [{"headings_0": {"content": "I compared the total cumulative expenditure against the total cumulative available funds for a", "page": 36, "level": 2}}, {"headings_1": {"content": "e) Cumulative absorption performance", "page": 36, "level": 5}}], "page": 36, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "projects failed to absorb the available funds by USD.56,151,871 and UGX.118.99Bn. Details are", "metadata": {"headings": [{"headings_0": {"content": "projects failed to absorb the available funds by USD.56,151,871 and UGX.118.99Bn. Details are", "page": 36, "level": 2}}, {"headings_1": {"content": "I compared the total cumulative expenditure against the total cumulative available funds for a", "page": 36, "level": 2}}], "page": 36, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "provided in Appendix-XIII. \nThe delayed absorption of project funds was caused by delayed procurement processes, weaknesses in contract management, lack of project staff and delayed compensation of project affected persons (PAPs).", "metadata": {"headings": [{"headings_0": {"content": "projects failed to absorb the available funds by USD.56,151,871 and UGX.118.99Bn. Details are", "page": 36, "level": 2}}, {"headings_1": {"content": "I compared the total cumulative expenditure against the total cumulative available funds for a", "page": 36, "level": 2}}, [{"headings_0": {"content": "projects failed to absorb the available funds by USD.56,151,871 and UGX.118.99Bn. Details are", "page": 36, "level": 2}}, {"headings_1": {"content": "I compared the total cumulative expenditure against the total cumulative available funds for a", "page": 36, "level": 2}}]], "page": 36, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Failure to absorb project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "metadata": {"headings": [{"headings_0": {"content": "Failure to absorb project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}, {"headings_1": {"content": "projects failed to absorb the available funds by USD.56,151,871 and UGX.118.99Bn. Details are", "page": 36, "level": 2}}], "page": 36, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "individual reports of the affected projects.", "metadata": {"headings": [{"headings_0": {"content": "Failure to absorb project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}, {"headings_1": {"content": "projects failed to absorb the available funds by USD.56,151,871 and UGX.118.99Bn. Details are", "page": 36, "level": 2}}], "page": 36, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to ensure that procurements are undertaken in a timely manner, strengthen contract supervision and ensure that PAPs are compensated in a timely manner. In", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that procurements are undertaken in a timely manner, strengthen contract supervision and ensure that PAPs are compensated in a timely manner. In", "page": 36, "level": 4}}, {"headings_1": {"content": "Failure to absorb project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}], "page": 36, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "addition, the Accounting Officers should ensure adequate project planning is undertaken before signing of the financing agreements. \nf) Cumulative achievement of project targets", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that procurements are undertaken in a timely manner, strengthen contract supervision and ensure that PAPs are compensated in a timely manner. In", "page": 36, "level": 4}}, {"headings_1": {"content": "Failure to absorb project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officers to ensure that procurements are undertaken in a timely manner, strengthen contract supervision and ensure that PAPs are compensated in a timely manner. In", "page": 36, "level": 4}}, {"headings_1": {"content": "Failure to absorb project funds affected implementation of planned activities and service delivery from project activities. Details of where this was observed have been reported in the separate", "page": 36, "level": 4}}]], "page": 36, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "I further assessed the cumulative achievement of a sample of project activities against the", "metadata": {"headings": [{"headings_0": {"content": "I further assessed the cumulative achievement of a sample of project activities against the", "page": 36, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers to ensure that procurements are undertaken in a timely manner, strengthen contract supervision and ensure that PAPs are compensated in a timely manner. In", "page": 36, "level": 4}}], "page": 36, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "cumulative targets for the current year in 22 of the 31.", "metadata": {"headings": [{"headings_0": {"content": "I further assessed the cumulative achievement of a sample of project activities against the", "page": 36, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officers to ensure that procurements are undertaken in a timely manner, strengthen contract supervision and ensure that PAPs are compensated in a timely manner. In", "page": 36, "level": 4}}], "page": 36, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "The failure to achieve project targets was attributed to delayed progress of works, inadequate", "metadata": {"headings": [{"headings_0": {"content": "The failure to achieve project targets was attributed to delayed progress of works, inadequate", "page": 37, "level": 2}}, {"headings_1": {"content": "I further assessed the cumulative achievement of a sample of project activities against the", "page": 36, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "capacity of the contractors, delayed release of funds, delayed clearance of certified works among others.", "metadata": {"headings": [{"headings_0": {"content": "The failure to achieve project targets was attributed to delayed progress of works, inadequate", "page": 37, "level": 2}}, {"headings_1": {"content": "I further assessed the cumulative achievement of a sample of project activities against the", "page": 36, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Failure to cumulatively achieve planned targets affects service delivery and achievement of the", "metadata": {"headings": [{"headings_0": {"content": "Failure to cumulatively achieve planned targets affects service delivery and achievement of the", "page": 37, "level": 2}}, {"headings_1": {"content": "The failure to achieve project targets was attributed to delayed progress of works, inadequate", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "project objectives, and defeats the purpose for which the funds were provided. \nI advised the Accounting Officers to strengthen contract monitoring and supervision, undertake thorough evaluation and due diligence on the capacity of contractors before contract award, and ensure that certified works are paid in a timely manner.", "metadata": {"headings": [{"headings_0": {"content": "Failure to cumulatively achieve planned targets affects service delivery and achievement of the", "page": 37, "level": 2}}, {"headings_1": {"content": "The failure to achieve project targets was attributed to delayed progress of works, inadequate", "page": 37, "level": 2}}, [{"headings_0": {"content": "Failure to cumulatively achieve planned targets affects service delivery and achievement of the", "page": 37, "level": 2}}, {"headings_1": {"content": "The failure to achieve project targets was attributed to delayed progress of works, inadequate", "page": 37, "level": 2}}]], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "g) Delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "g) Delivery of services from implemented activities", "page": 37, "level": 5}}, {"headings_1": {"content": "Failure to cumulatively achieve planned targets affects service delivery and achievement of the", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I undertook a review to assess if there was adequate service delivery to the citizens from the", "metadata": {"headings": [{"headings_0": {"content": "g) Delivery of services from implemented activities", "page": 37, "level": 5}}, {"headings_1": {"content": "Failure to cumulatively achieve planned targets affects service delivery and achievement of the", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "activities that were implemented by the Accounting Officers during the year. I used five", "metadata": {"headings": [{"headings_0": {"content": "activities that were implemented by the Accounting Officers during the year. I used five", "page": 37, "level": 2}}, {"headings_1": {"content": "g) Delivery of services from implemented activities", "page": 37, "level": 5}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "parameters namely; a) timeliness with which the activity was undertaken, b) costs involved in implementing the activity, c) quantities delivered, d) quality of service/works delivered and e) functionality. Below is a summary of my observations, details of which have been provided in the individual entity reports.", "metadata": {"headings": [{"headings_0": {"content": "activities that were implemented by the Accounting Officers during the year. I used five", "page": 37, "level": 2}}, {"headings_1": {"content": "g) Delivery of services from implemented activities", "page": 37, "level": 5}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Projects reporting in UGX", "metadata": {"headings": [{"headings_0": {"content": "Projects reporting in UGX", "page": 37, "level": 5}}, {"headings_1": {"content": "activities that were implemented by the Accounting Officers during the year. I used five", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I analyzed 54 activities from 12 projects worth UGX.129.66Bn Below is a summary of my", "metadata": {"headings": [{"headings_0": {"content": "I analyzed 54 activities from 12 projects worth UGX.129.66Bn Below is a summary of my", "page": 37, "level": 2}}, {"headings_1": {"content": "Projects reporting in UGX", "page": 37, "level": 5}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "observations:", "metadata": {"headings": [{"headings_0": {"content": "I analyzed 54 activities from 12 projects worth UGX.129.66Bn Below is a summary of my", "page": 37, "level": 2}}, {"headings_1": {"content": "Projects reporting in UGX", "page": 37, "level": 5}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "\u2022 13 activities worth UGX.18.57Bn in six (6) projects had not commenced by the time of report which resulted in delayed service delivery. Refer to Appendix-XV (a). \u2022 26 activities worth UGX.72.9Bn had delayed and were therefore behind schedule which", "metadata": {"headings": [{"headings_0": {"content": "\u2022 13 activities worth UGX.18.57Bn in six (6) projects had not commenced by the time of report which resulted in delayed service delivery. Refer to Appendix-XV (a). \u2022 26 activities worth UGX.72.9Bn had delayed and were therefore behind schedule which", "page": 37, "level": 4}}, {"headings_1": {"content": "I analyzed 54 activities from 12 projects worth UGX.129.66Bn Below is a summary of my", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "resulted in delayed service delivery. Refer to Appendix-XV (b).", "metadata": {"headings": [{"headings_0": {"content": "\u2022 13 activities worth UGX.18.57Bn in six (6) projects had not commenced by the time of report which resulted in delayed service delivery. Refer to Appendix-XV (a). \u2022 26 activities worth UGX.72.9Bn had delayed and were therefore behind schedule which", "page": 37, "level": 4}}, {"headings_1": {"content": "I analyzed 54 activities from 12 projects worth UGX.129.66Bn Below is a summary of my", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "\u2022 Four (04) activities worth UGX.22.03 were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-XV (c).", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Four (04) activities worth UGX.22.03 were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-XV (c).", "page": 37, "level": 4}}, {"headings_1": {"content": "\u2022 13 activities worth UGX.18.57Bn in six (6) projects had not commenced by the time of report which resulted in delayed service delivery. Refer to Appendix-XV (a). \u2022 26 activities worth UGX.72.9Bn had delayed and were therefore behind schedule which", "page": 37, "level": 4}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Projects reporting in USD", "metadata": {"headings": [{"headings_0": {"content": "Projects reporting in USD", "page": 37, "level": 5}}, {"headings_1": {"content": "\u2022 Four (04) activities worth UGX.22.03 were completed but were not functional due to various reasons which affected service delivery. Refer to Appendix-XV (c).", "page": 37, "level": 4}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I analyzed 29 activities from nine (09) projects worth USD.43,054,557.85. Below is a summary of", "metadata": {"headings": [{"headings_0": {"content": "I analyzed 29 activities from nine (09) projects worth USD.43,054,557.85. Below is a summary of", "page": 37, "level": 2}}, {"headings_1": {"content": "Projects reporting in USD", "page": 37, "level": 5}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "my observations;", "metadata": {"headings": [{"headings_0": {"content": "I analyzed 29 activities from nine (09) projects worth USD.43,054,557.85. Below is a summary of", "page": 37, "level": 2}}, {"headings_1": {"content": "Projects reporting in USD", "page": 37, "level": 5}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "\u2022 13 activities worth USD.4,637,185.31 had not commenced at the time of my report and therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-", "metadata": {"headings": [{"headings_0": {"content": "\u2022 13 activities worth USD.4,637,185.31 had not commenced at the time of my report and therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-", "page": 37, "level": 4}}, {"headings_1": {"content": "I analyzed 29 activities from nine (09) projects worth USD.43,054,557.85. Below is a summary of", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "I advised the Accounting Officers to enhance contract supervision, ensure timely handover of", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to enhance contract supervision, ensure timely handover of", "page": 38, "level": 2}}, {"headings_1": {"content": "\u2022 13 activities worth USD.4,637,185.31 had not commenced at the time of my report and therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-", "page": 37, "level": 4}}], "page": 38, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "sites and improve project readiness once funding has been provided by the donors.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to enhance contract supervision, ensure timely handover of", "page": 38, "level": 2}}, {"headings_1": {"content": "\u2022 13 activities worth USD.4,637,185.31 had not commenced at the time of my report and therefore behind schedule which resulted in delayed service delivery. Refer to Appendix-", "page": 37, "level": 4}}], "page": 38, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 38, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to enhance contract supervision, ensure timely handover of", "page": 38, "level": 2}}], "page": 38, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Government did well by ensuring that 94% of the budgeted warrants were provided to entities. However, the execution of the budget by MDAs, LGs and Projects was affected by; inadequate project approvals, delayed procurements, late release of funds, failure to absorb funds, weaknesses in contract supervision,", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 38, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to enhance contract supervision, ensure timely handover of", "page": 38, "level": 2}}], "page": 38, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "metadata": {"headings": [{"headings_0": {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "page": 38, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 38, "level": 5}}], "page": 38, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "if the proposed recommendations are implemented.", "metadata": {"headings": [{"headings_0": {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "page": 38, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 38, "level": 5}}], "page": 38, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 5}}, {"headings_1": {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "page": 38, "level": 2}}], "page": 39, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "Appendix-I: Costing of outputs and activities", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 5}}, {"headings_1": {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "page": 38, "level": 2}}], "page": 39, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["1", "Local Government Finance Commission", "5", "2.790"], ["2", "Ministry of Kampala Capital City & Metropolitan Affairs (MKCC&MA)", "6", "10.220"], ["3", "Ministry of Public Service (MOPS)", "19", "17.170"], ["4", "National Agricultural Advisory Services (NAADS)", "6", "45.100"], ["5", "Public Service Commission (PSC)", "6", "8.050"], ["6", "Directorate of Citizenship and Immigration Control (DCIC)", "4", "67.150"], ["7", "Judicial Service Commission (JSC)", "8", "9.831"], ["8", "Ministry of Internal Affairs", "3", "3.912"], ["9", "Ministry of Local Government (MoLG)", "18", "29.390"], ["10", "National Identification and Registration Authority (NIRA)", "4", "21.503"], ["11", "Office of The Director of Public Prosecutions (ODPP)", "18", "75.207"], ["12", "Office of the President (OP)", "4", "47.050"], ["13", "State House", "8", "345.330"], ["14", "Uganda Industrial Research Institute (UIRI)", "8", "25.500"], ["15", "Uganda Law Reform Commission (ULRC)", "10", "18.150"], ["16", "Ministry of Lands, Housing and Urban Development (MOLHUD)", "40", "0.300"], ["17", "Uganda Land Commission", "5", "40.110"], ["18", "Ministry of Gender, Labour and Social Development (MoGLSD)", "13", "249.782"], ["19", "National Council for Persons with Disabilities (NCPD)", "13", "1.048"], ["20", "Ministry of Energy and Mineral Development (MEMD)", "7", "669.670"], ["21", "Lira University", "5", "6.547"], ["22", "Makerere University Business School", "5", "4.438"], ["23", "Muni University", "8", "4.944"], ["24", "Uganda National Examinations Board (UNEB)", "3", "69.460"], ["25", "Ministry of Works and Transport (MoWT)", "16", "411.000"], ["26", "Uganda Civil Aviation Authority (UCAA)", "6", "0.280"], ["27", "Uganda Cancer Institute (UCI)", "4", "4.970"], ["28", "Kiruddu National Referral Hospital (KNRH)", "8", "6.321"], ["29", "Uganda Aids Commission (UAC)", "5", "5.342"], ["30", "Uganda Heart Institute (UHI)", "7", "24.730"], ["31", "Uganda National Roads Authority (UNRA)", "7", "1,802.581"], ["32", "National Curriculum Development Centre (NCDC)", "14", "28.120"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 5}}, {"headings_1": {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "page": 38, "level": 2}}], "page": 39, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Total Number of Unsupported Outputs", "Total Value of Unsupported Outputs (UGX) Bn"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 5}}, {"headings_1": {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "page": 38, "level": 2}}], "page": 39, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["33", "Soroti University", "2", "1.945"], ["34", "National Lotteries and Gaming Regulatory Board (NLGRB)", "12", "4.544"], ["35", "Uganda National Bureau of Standards (UNBS)", "11", "45.225"], ["**Total**", "**318**", "**4,107.710**", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 5}}, {"headings_1": {"content": "and delayed recruitments, among others. Government can perform better and improve budget credibility", "page": 38, "level": 2}}], "page": 40, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Total Number of Unsupported Outputs", "Total Value of Unsupported Outputs (UGX) Bn"], "type": "table"}}, {"content": "Appendix-II: Implementation of outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 5}}], "page": 40, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["1", "Cotton Development Organisation", "2", "13.00", "-", "-", "2", "13.00", "-", "-"], ["2", "Coordinating Office for Control of Trypanosomiasis in Uganda", "1", "2.05", "-", "-", "1", "2.05", "-", "-"], ["3", "Dairy Development Authority", "11", "10.96", "2", "0.09", "9", "10.87", "-", "-"], ["4", "Directorate of Government Analytical Laboratory", "4", "9.88", "-", "-", "4", "9.88", "-", "-"], ["5", "Electoral Commission", "5", "52.60", "1", "2.37", "3", "47.64", "1", "2.59"], ["6", "Law Development Centre", "5", "15.12", "1", "7.02", "4", "8.10", "-", "-"], ["7", "Local Government Finance Commission", "5", "2.79", "-", "-", "5", "2.79", "-", "-"], ["8", "Ministry of East African Community Affairs", "1", "0.43", "1", "0.43", "-", "-", "-", "-"], ["9", "Ministry of Kampala Capital City & Metropolitan Affairs", "6", "8.13", "-", "-", "6", "8.13", "", ""], ["10", "Ministry of Public Service", "19", "17.18", "3", "5.09", "16", "12.09", "-", "-"], ["11", "National Agricultural Advisory Services", "6", "45.10", "2", "8.30", "4", "36.80", "-", "-"], ["12", "National Animal Genetic Resources Centre And Data Bank", "2", "37.55", "-", "-", "2", "37.55", "-", "-"], ["13", "Parliamentary Commission", "16", "771.34", "10", "53.71", "6", "717.62", "-", "-"], ["14", "Public Service Commission", "6", "8.08", "2", "1.38", "2", "2.66", "2", "4.04"], ["15", "Uganda Coffee Development Authority", "8", "18.57", "-", "-", "8", "18.57", "-", "-"], ["16", "Directorate of Citizenship and Immigration Control", "14", "134.80", "7", "118.20", "7", "16.60", "-", "-"], ["17", "Dairy Development Authority", "11", "10.96", "2", "0.09", "9", "10.88", "-", "-"], ["18", "Judicial Service Commission", "8", "7.86", "3", "4.23", "5", "3.63", "-", "-"], ["19", "Judiciary", "19", "223.80", "4", "24.10", "15", "199.70", "-", "-"], ["20", "Ministry of East African Community Affairs", "1", "0.43", "1", "0.43", "-", "-", "-", "-"], ["21", "Ministry of Internal Affairs", "17", "42.50", "9", "23.10", "8", "19.40", "-", "-"], ["22", "Ministry of Foreign Affairs", "14", "47.89", "2", "26.42", "12", "21.47", "-", "-"], ["23", "Ministry of Justice and Constitutional Affairs", "12", "51.03", "1", "1.62", "11", "49.41", "", ""], ["24", "Ministry of Local Government", "18", "29.39", "8", "20.75", "8", "8.07", "2", "0.57"], ["25", "National Agricultural Research Organisation", "5", "54.46", "-", "-", "5", "54.46", "-", "-"], ["26", "National Identification and Registration Authority", "5", "24.00", "-", "-", "5", "24.00", "-", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 5}}], "page": 40, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Total No of Sampl ed out- puts", "Total expenditu re of Sampled out-puts (UGX) Bn", "No of Fully Implement ed Outputs", "Total Expenditu re of fully implemen ted Outputs (UGX) Bn", "Total numbe r of partial ly imple mente d Outpu ts", "Total expenditu re of partially implemen ted activities (UGX) Bn", "No of out- puts not impl eme nted", "Total expendi ture of not implem ented out-puts (UGX) Bn"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 5}}], "page": 40, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["27", "Office of The Director of Public Prosecutions", "17", "36.56", "3", "4.00", "14", "32.56", "-", "-"], ["28", "Office of the President", "4", "47.05", "2", "11.50", "2", "35.55", "-", "-"], ["29", "Office of the Prime Minister", "20", "55.82", "10", "23.83", "10", "31.99", "-", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 5}}], "page": 41, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Total No of Sampl ed out- puts", "Total expenditu re of Sampled out-puts (UGX) Bn", "No of Fully Implement ed Outputs", "Total Expenditu re of fully implemen ted Outputs (UGX) Bn", "Total numbe r of partial ly imple mente d Outpu ts", "Total expenditu re of partially implemen ted activities (UGX) Bn", "No of out- puts not impl eme nted", "Total expendi ture of not implem ented out-puts (UGX) Bn"], "type": "table"}}, {"content": [["27", "Office of The Director of Public Prosecutions", "17", "36.56", "3", "4.00", "14", "32.56", "-", "-"], ["28", "Office of the President", "4", "47.05", "2", "11.50", "2", "35.55", "-", "-"], ["29", "Office of the Prime Minister", "20", "55.82", "10", "23.83", "10", "31.99", "-", "-"], ["30", "State House", "8", "153.47", "8", "153.47", "-", "-", "-", "-"], ["31", "Uganda Human Rights Commission", "12", "12.65", "6", "11.02", "6", "1.63", "-", "-"], ["32", "Uganda Industrial Research Institute", "4", "1.61", "-", "-", "4", "1.61", "-", "-"], ["33", "Uganda Law Reform Commission", "10", "13.05", "5", "6.46", "4", "6.18", "1", "0.41"], ["34", "Uganda Prisons Service", "6", "65.04", "-", "-", "6", "65.04", "-", "-"], ["35", "Ministry of Lands, Housing and Urban Development", "10", "11.03", "-", "-", "10", "11.03", "-", "-"], ["36", "National Council Of Older Persons", "12", "2.11", "4", "0.65", "8", "1.45", "-", "-"], ["37", "National Environment Management Authority", "6", "16.90", "-", "-", "6", "16.90", "-", "-"], ["38", "National Womens Council", "6", "4.50", "4", "3.74", "2", "0.76", "-", "-"], ["39", "Uganda Land Commission", "5", "27.10", "-", "-", "5", "27.10", "-", "-"], ["40", "Ministry of Gender, Labour and Social Development", "13", "33.97", "5", "29.25", "6", "4.57", "2", "0.15"], ["41", "National Council for Persons with Disabilities", "10", "0.96", "4", "0.15", "5", "0.81", "1", ""], ["42", "Ministry of Water and Environment", "17", "149.50", "1", "0.04", "16", "149.46", "-", "-"], ["43", "National Forestry Authority", "4", "15.78", "-", "-", "4", "15.78", "-", "-"], ["44", "Uganda National Meteorological Authority", "9", "14.51", "-", "-", "7", "14.51", "2", "-"], ["45", "Ministry of Energy and Mineral Development", "7", "443.85", "1", "53.46", "6", "390.39", "-", "-"], ["46", "Gulu University", "16", "9.14", "12", "5.05", "4", "4.10", "-", "-"], ["47", "Lira University", "5", "4.50", "4", "3.80", "1", "0.70", "-", "-"], ["48", "Makerere University Business School", "5", "4.44", "2", "1.88", "2", "2.36", "1", "0.20"], ["49", "Makerere University", "6", "47.98", "3", "30.80", "3", "17.18", "-", "-"], ["50", "Muni University", "8", "4.54", "2", "0.64", "6", "3.90", "-", "-"], ["51", "Uganda Management Institute", "4", "2.53", "-", "-", "4", "2.53", "-", "-"], ["52", "Uganda National Examinations Board", "4", "65.19", "3", "62.45", "1", "2.74", "-", "-"], ["53", "Ministry of Agriculture, Animal Industry and Fisheries", "33", "55.40", "16", "17.60", "11", "29.40", "6", "8.40"], ["54", "Ministry of Works and Transport", "16", "411.10", "3", "35.13", "13", "375.97", "-", "-"], ["55", "Uganda Civil Aviation Authority", "85", "211.82", "34", "30.20", "19", "9.10", "32", "172.52"], ["56", "Uganda Cancer Institute", "3", "13.31", "-", "-", "2", "13.23", "1", "0.08"], ["57", "Uganda Railways Corporation", "22", "59.23", "2", "0.35", "19", "58.85", "1", "0.03"], ["58", "Uganda Virus Research Institute", "7", "1.35", "2", "0.35", "5", "1.00", "-", "-"], ["59", "Kawempe National Referral Hospital", "5", "2.91", "5", "2.91", "-", "-", "-", "-"], ["60", "Kiruddu National Referral Hospital", "8", "6.29", "4", "3.49", "4", "2.80", "-", "-"], ["61", "Mulago National Referral Hospital", "9", "21.54", "3", "1.74", "3", "15.50", "3", "4.30"], ["62", "National Building Review Board", "3", "10.61", "-", "-", "3", "10.61", "-", "-"], ["63", "National Drug Authority", "17", "128.55", "-", "-", "17", "128.55", "-", "-"], ["64", "National Medical Stores", "16", "402.67", "14", "381.76", "2", "20.91", "-", "-"], ["65", "Uganda Aids Commission", "5", "5.25", "1", "1.75", "4", "3.50", "-", "-"], ["66", "Uganda Heart Institute", "2", "1.34", "1", "0.83", "1", "0.51", "-", "-"], ["67", "Uganda National Roads Authority", "7", "1,802.58", "-", "-", "7", "1,802.58", "-", "-"], ["68", "Uganda Communications Commission", "2", "70.80", "-", "-", "2", "70.80", "", ""], ["69", "Financial Intelligence Authority", "8", "22.52", "3", "2.66", "4", "18.30", "1", "1.56"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 5}}], "page": 41, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Total No of Sampl ed out- puts", "Total expenditu re of Sampled out-puts (UGX) Bn", "No of Fully Implement ed Outputs", "Total Expenditu re of fully implemen ted Outputs (UGX) Bn", "Total numbe r of partial ly imple mente d Outpu ts", "Total expenditu re of partially implemen ted activities (UGX) Bn", "No of out- puts not impl eme nted", "Total expendi ture of not implem ented out-puts (UGX) Bn"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 5}}], "page": 41, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["70", "Uganda Hotel and Tourism Training Institute", "73", "5.13", "69", "1.08", "2", "0.54", "2", "3.51"], ["71", "Uganda Tourism Board", "9", "16.96", "1", "0.82", "8", "16.15", "-", "-"], ["72", "Ministry of Information Communication Technology and National Guidance", "12", "19.24", "3", "0.82", "6", "10.91", "3", "7.51"], ["73", "Busitema University", "21", "5.79", "3", "0.43", "16", "4.01", "2", "1.35"], ["74", "Education Service Commission", "4", "13.14", "1", "0.55", "3", "12.58", "-", "-"], ["75", "Kabale University", "3", "2.51", "1", "1.38", "2", "1.14", "-", "-"], ["76", "Kyambogo University", "8", "129.70", "3", "78.80", "5", "50.90", "-", "-"], ["77", "Mandela National Stadium Limited", "5", "2.45", "3", "0.78", "2", "1.68", "-", "-"], ["78", "Moon University", "3", "7.18", "1", "4.91", "2", "2.27", "-", "-"], ["79", "Ministry of Education and Sports", "31", "14.81", "5", "1.25", "18", "10.81", "8", "2.75"], ["80", "Management Training and Advisory Centre", "9", "8.72", "7", "5.24", "2", "3.48", "-", "-"], ["81", "Mbarara University of Science And Technology", "7", "35.12", "0", "-", "7", "35.12", "-", "-"], ["82", "National Curriculum Development Centre", "13", "27.01", "1", "0.10", "9", "26.39", "3", "0.52"], ["83", "National Council For Higher Education", "5", "14.90", "1", "0.50", "4", "14.40", "-", "-"], ["84", "Soroti University", "13", "10.14", "5", "0.16", "8", "9.99", "-", "-"], ["85", "Uganda Blood Transfusion Service", "9", "20.97", "2", "8.82", "7", "12.15", "-", "-"], ["86", "Health Service Commission", "7", "5.60", "4", "4.75", "3", "0.85", "-", "-"], ["87", "Uganda Friendship Hospital-Naguru", "4", "0.20", "2", "0.09", "1", "0.08", "1", "0.02"], ["88", "National Population Council", "11", "9.61", "2", "0.25", "7", "8.54", "2", "0.82"], ["89", "Capital Markets Authority", "4", "2.34", "1", "0.31", "2", "1.22", "1", "0.81"], ["90", "Ministry of Finance, Planning And Economic Development", "32", "1,018.00", "17", "99.66", "14", "918.34", "1", "-"], ["91", "National Lotteries and Gaming Regulatory Board", "12", "2.71", "4", "0.83", "7", "1.88", "1", "-"], ["92", "Uganda Bureau of Statistics", "29", "40.62", "19", "27.02", "4", "7.52", "6", "6.08"], ["93", "Uganda National Bureau of Standards", "7", "8.34", "-", "-", "3", "4.79", "4", "3.55"], ["94", "Uganda Wildlife Conservation Education Centre", "32", "11.93", "18", "3.21", "13", "8.50", "1", "0.23"], ["95", "Ministry of Health", "16", "103.08", "2", "51.11", "13", "50.97", "1", "1.00"], ["", "**Total**", "**1,076**", "**7,647.13**", "**401**", "**1,471.11**", "**583**", "**5,953.00**", "**92**", "**223.02**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 5}}], "page": 42, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Total No of Sampl ed out- puts", "Total expenditu re of Sampled out-puts (UGX) Bn", "No of Fully Implement ed Outputs", "Total Expenditu re of fully implemen ted Outputs (UGX) Bn", "Total numbe r of partial ly imple mente d Outpu ts", "Total expenditu re of partially implemen ted activities (UGX) Bn", "No of out- puts not impl eme nted", "Total expendi ture of not implem ented out-puts (UGX) Bn"], "type": "table"}}, {"content": "Appendix-III: Delayed implementation of activities", "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 42, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["1", "Dairy Development Authority (DDA)", "Rehabilitation of a Milk Collection Centre at Kakooge TC, Nakasongola District", "168,000", "There was delayed completion and the equipment was still non-functional"], ["2", "Judicial Commission (JSC) Service", "Conclusion of disciplinary cases", "902,000", "Delays in conclusion of disciplinary cases"], ["3", "Judiciary", "Construction of Chief Magistrates Court at Alebtong", "261,000", "The contractor failed to meet the set deadline"], [null, null, "Construction of Chief Magistrates Court at Patongo", "360,000", "There were delays in the completion of the project."], [null, null, "Construction of a High Court at Rukungiri", "797,000", "The contractor failed to meet the August 2023 deadline"], [null, null, "Construction of a High Court at Soroti", "304,000", "The completion date was not met"], [null, null, "Construction of Chief Magistrate Court at Budaka", "293,000", "There was evidence of poor workmanship. The construction was behind schedule."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 42, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 42, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["4", "Kampala Capital City Authority (KCCA)", "Phase II construction works of Kitintale Market", "1,046,000", "Phase II construction of the Market had delayed"], [null, null, "Construction of a 60-bed maternity block at Kiswa HCIII", "339,000", "Phase II had not been completed, and construction had stopped at the site pending payment of certificates."], [null, null, "Complete the upgrade of Naguru Rd", "-", "Works had stopped yet 6 months' contract had been signed in May 2021"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 43, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": [["4", "Kampala Capital City Authority (KCCA)", "Phase II construction works of Kitintale Market", "1,046,000", "Phase II construction of the Market had delayed"], [null, null, "Construction of a 60-bed maternity block at Kiswa HCIII", "339,000", "Phase II had not been completed, and construction had stopped at the site pending payment of certificates."], [null, null, "Complete the upgrade of Naguru Rd", "-", "Works had stopped yet 6 months' contract had been signed in May 2021"], [null, null, "Completion works for Pavement and drainage construction of 1.7 km by Omega and 3.4 by Stirling Zadoki Rd", "11,894,000", "At the time of Inspection, works had not been completed and were behind schedule"], ["5", "Law Development Centre (LDC)", "Construction and supervision of 2 nd phase multi-storied administration building at LDC Kampala.", "1,492,000", "schedule. The construction progress is behind the project"], [null, null, "Modification of the LDC printery building to accommodate printer and stores units.", "473,000", "Works on the printery building had not yet been completed and had delayed"], ["6", "Ministry of Agriculture, Animal Industry and Fisheries (MAAIF)", "Procurement of 1000kg of Strychnine Hydrochloride", "2,788,000", "Delayed distribution of Strychnine"], [null, null, "Supply and delivery of materials and equipment for construction of a mini irrigation scheme in Mitooma District", "465,000", "schedule Project was significantly stalled and behind"], [null, null, "Supply and delivery of materials and equipment for construction of a mini irrigation scheme in Rubirizi District", "465,000", "schedule Project was significantly stalled and behind"], [null, null, "Supply and delivery of assorted construction materials -Kana model farm - Kyenjojo district", "504,000", "schedule Project was significantly stalled and behind"], [null, null, "Supply of materials for construction of Kushemererwa small scale irrigation scheme- Mbarara district", "398,000", "schedule Project was significantly stalled and behind"], ["7", "National Animal Genetic Resource Centre (NAGRC)", "Provision of labor for construction of 3 Bunker silos Rubona, 5 in Ruhengyere, 10 in Aswa, 15 in Nshaara, 5 in kasolwe, 5 in Got apwoyo, 4 in Maruzi, 5 in Sanga, and 5 in Lusenke", "-", "The bankers were still partially implemented in Sanga, Ruhengyere, Rubona and Aswa. While in other farms, nothing had been implemented at all"], [null, null, "10 Mobile assisted reproductive equipment equipment/Motor vehicles technologies", "2,930,000", "months Delayed supply of the ART equipment by 10"], [null, null, "Fencing of Aswa, Ruhengyere, Nshaara,", "121,000", "Completed fencing on Aswa ranch; Partially implemented in Ruhengyere and Nshaara. These works were behind schedule"], ["8", "National Research (NARO) Agricultural Organisation", "Construction of diversion access road for the vaccine research facility from NACRRI to NALIRRI.", "4,580,000", "Works were expected to be completed by 31/8/2023 but by the time of inspection in September 2023 works were still on going at bitumen level."], [null, null, "Supply of a Specialised Bioreactor for vaccine Production.", "963,000", "In the initial contract, the supply was expected on 21st February 2023, there was a contract addendum in which delivery was extended to 29th December 2023."], [null, null, "Construction of additional works on the Calf Heifer Barn.", "573,000", "On 4/8/2023 the contract was amended to extend the completion date to 7/12/2023 on contractors request due to delay in importation of steel. Few steel components were visible on ground at the time of inspection."], [null, null, "Supply of Aflasafe Processing Equipment.", "1,546,000", "The supply contract was expected to start on 16 th march 2023 and end on 2 nd August 2023, but on 1 st August 2023 there was a contract addendum in"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 43, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 43, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "which delivery was extended to 3 rd November 2023 upon contractor request on grounds of delays in manufacturing and importation of equipment which are on special order.", null, null, null], ["Construction of a Vaccine Facility-(HVAC and Additional Electrical Works)", "668,000", "Delayed works; Initially expected to end June 2022 but extended to 5th may 2023. Further extension was made with a contract variation of UGX.2.227Bn up to 31/12/2023.", null, null], ["Renovation of the feed mill Block at Kajjansi ARDC.", "207,000", "Delayed works: Completion of works was extended from 6/08/2023 to 30th November, 2023.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 44, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": [["", "which delivery was extended to 3 rd November 2023 upon contractor request on grounds of delays in manufacturing and importation of equipment which are on special order.", null, null, null], ["Construction of a Vaccine Facility-(HVAC and Additional Electrical Works)", "668,000", "Delayed works; Initially expected to end June 2022 but extended to 5th may 2023. Further extension was made with a contract variation of UGX.2.227Bn up to 31/12/2023.", null, null], ["Renovation of the feed mill Block at Kajjansi ARDC.", "207,000", "Delayed works: Completion of works was extended from 6/08/2023 to 30th November, 2023.", null, null], ["9", "Office of the Director of Public Prosecutions (ODPP)", "Construction of regional office in Mbarara.", "413,000", "The project is behind schedule. At the time of inspection, the pending works included painting, gutter installation, wiring, plumbing and fittings, tiling of washrooms, skating, internal installation of shutters, glass for window and door frames, no rails on the staircase, ramp and splash apron was not completed."], [null, null, "Procurement of 10 light station wagons, 2 station wagons and 40 pickups.", "8,714,000", "The 10 light station wagons were not yet delivered by the close of financial year 2022-2023 while 10 medium-range station wagons were not yet procured."], ["10", "Office of the Prime Minister (OPM)", "Two (02) station wagons and five (5) pickups", "2,375,000", "At the time of audit, all the vehicles had not been delivered which amounted to a delay in contract execution"], [null, null, "100 households displaced by landslides and floods in Bududa, Manafwa, Bulambuli, Namisindwa and Sironko permanently resettled", "3,471,000", "At the time of inspection, all the 100 IDPs had not been resettled which was a delay"], [null, null, "500 wooden pallets procured", "320,000", "At the time of Audit, all the pallets had not been delivered which amounted to a delay"], ["11", "Uganda Law Reform Commission (ULRC)", "Translation of various laws into local languages", "2,091,000", "into selected local languages There was delayed translation of the various Acts"], [null, null, "Publishing of Principal and Subsidiary laws of Uganda", "4,024,000", "Process still ongoing. Funds used for printing these laws held under Letter of Credit"], [null, null, "on of reform Act, study Animal the Cruelty) Licensing The reports The (Prevention The Industrial The Warehouse Receipt System Act Business-related Act) of; Cap.39 Act (No.14 of 2006) laws (Copyright, Companies", "4,051,000", "At the time of audit, all the study reports had been prepared but had not been printed and published or made available for use by the stakeholders."], ["12", "Uganda Prisons Service (UPS)", "Complete phase II of installation of the Silo Storage facilities at Ruimi & Lugore prison farms", "3,149,000", "The silos were not yet complete by the time of audit."], [null, null, "Complete construction of staff hospital at Luzira", "395,000", "Works had delayed not yet completed by the time of audit"], ["13", "Commission Education Service", "Design and construction of Head quarter", "2,000,000", "The construction works has not started-delayed"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 44, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 44, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["14", "Makerere University", "Construction of School of Law", "6,463,642", "Delay in works as compared to planned progress"], [null, null, "Lumumba hall", "8,000", "Non implementation due to delays in release of funds which came towards the end of June"], ["15", "Mbarara University of Science and Technology", "Renovation of pathology block", "126,000", "The contractor was still carrying out works at time of inspection and the works were behind schedule"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 45, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": [["14", "Makerere University", "Construction of School of Law", "6,463,642", "Delay in works as compared to planned progress"], [null, null, "Lumumba hall", "8,000", "Non implementation due to delays in release of funds which came towards the end of June"], ["15", "Mbarara University of Science and Technology", "Renovation of pathology block", "126,000", "The contractor was still carrying out works at time of inspection and the works were behind schedule"], ["16", "Soroti University", "Water Reservoir Tank Project", "459,493", "The Contractor was not on site since 11th April 2022 when the Reservoir Tank Collapsed and the work had stalled"], [null, null, "Construction of an Anatomy block", "4,063,252", "UGX.4,063,252,493 representing 79.6% of the total contract sum was paid to the contractor, who has since abandoned the site. The works were behind schedule."], [null, null, "Procurement of e-learning multimedia studio equipment", "395,125", "The 3rd and 4th batch of the equipment had not been delivered on time as per the terms of the agreement"], ["17", "Busitema University", "1 certificate programme in pedagogical skills developed.", "6,533,270", "There was a delay to deliver the programme"], [null, null, "6 short courses for marine development", "1,334,791", "The short courses were not developed in time"], [null, null, "10 programmes submitted and accredited by NCHE", "1,508,854", "The programmes were not submitted and accredited by NCHE in time"], ["18", "Gulu University", "Construction of Business development centre", "3,027,480", "Delayed completion of the current phase"], [null, null, "Procurement and Installation of 10 Unipots", "210,277", "Payments to contractor was not made by end of FY, leading to delays in construction"], ["19", "Lira University", "Construction of the Administration Block by M/s. BMK Ltd", "291,474", "At the time of inspection, the construction was not completed and the contract had expired."], ["20", "Makerere University Business School", "The activities involved cut across various academic departments where the budget output was to improve research, innovation and technology transfer", "390,000", "There were 24 grants funded categorized as grants funded and proposals approved for funding spread across 8 departments but none of the funds could be traced in the School Accounts."], ["21", "Uganda Property Holdings Limited", "Construction of Warehouses Phase 2 and 3 in Tororo", "5,000,000", "The project was at a 50% Level of completion at the end of the year"], ["22", "National Building Review Board", "Construction of the National Building Research and Materials Quality Assurance Centre building", "1,929,000", "The Construction works have stalled. NBRB issued a notice to terminate the Contract."], ["", "**Total**", "", "**74,331,658**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 45, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": "Appendix-IV: Activities with shortcomings in functionality \n37", "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 45, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["1", "Dairy Development Authority (DDA)", "Supply and installation of two (02) milk Coolers; plus two (02) Prime Power Generators; at Gulu MCC and Kitgum MCC, respectively", "307,000", "The facilities were not yet put to use."], [null, null, "Procurement /Lease of land for construction of DDA Eastern Regional Offices in Jinja City.", "120,000", "The land could not be used because it had a transformer on site"], ["2", "Law Develoment Centre (LDC)", "Procurement of a sheet-fed digital-offset printing machine.", "45,000", "The Printers have been procured and paid for but are not being used."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 45, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": [["3", "Ministry of Agriculture, Animal Industry and Fisheries (MAAIF)", "Supply of 200 Motorcycles to support training and extension services", "2,000,000", "Cycles yet to be distributed to intended beneficiaries and therefore were not in use"], [null, null, "Supply of 600 Single Axle Tractors", "13,200,000", "Yet to be e put to use y the beneficiary farmers"], ["4", "Ministry of Public Service (MoPS)", "Procurement of a Heavy duty generator and accessories for Hoima SUC", "88,701", "The construction of the generator house was delayed. The generator lay idle as none of the staff in the Hoima SUC had been trained on its functionality"], ["5", "National Research (NARO) Agricultural Organisation", "Supply of Tea Laboratory Equipment", "3,509,000", "Supply was completed after financial year end although no installation was done."], [null, null, "Construction of Administration block at NARL-Namalere (AEATREC)", "643,000", "Works were completed, no defects identified. However, the facility is not equipped."], ["6", "Office of the Prime Minister (OPM)", "70,000 households (out of which 70% are women and children) supported with food and non-food items across the country", "1,117,000", "At the time of Audit, approximately 6,000 blankets, 250 bags of food and 10,000 mosquito nets were still in store and not distributed."], ["7", "Uganda Industrial Research Institute (UIRI)", "Acquisition of Matooke Value addition machine", "176,000", "The Machine was delivered but it is not being utilized."], [null, null, "Acquisition of electric lofas sponge two line sewing machines; it is designed to make sponges and wraps and can also work on carpets", "490,048", "Machines were delivered at Namanve. They are not being utilized yet because the manufacturers from china need the machines. Management is financially constrained and cannot afford facilitation of the experts at the moment to first install"], ["8", "Kabale University", "Phase III of the science lecture hall", "542,000", "Not yet functional due to on-going phase IV works."], ["9", "Mbarara University of Science and Technology", "Furniture for the new Faculty of computing and informatics at Kihumuro campus", "125,000", "Furniture comprising of desks and chairs were delivered and put in storage instead of being used by students."], ["10", "Soroti University", "Construction of a Motorized Well", "199,529", "At the time of inspection, this facility was not in use because its use was dependent on the construction of the reservoir tank."], ["", "**Total**", "", "**22,562,278**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}, {"headings_1": {"content": "Appendix-II: Implementation of outputs", "page": 40, "level": 5}}], "page": 46, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "metadata": {"headings": [{"headings_0": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}], "page": 46, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["1", "National Identification and Registration Authority (NIRA)", "Two 30KVA voltage stabilizers for the two compressor units were acquired", "35,000", "One 50KVA voltage stabilizer was purchased"], [null, null, "1,000,000 citizens registered", "5,773,000", "748,946 citizens were registered."], ["", "**Total**", "", "**5,808,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-III: Delayed implementation of activities", "page": 42, "level": 5}}], "page": 46, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity", "Activity details", "Expenditure (UGX) 000", "Summary Observation in regard to Service delivery-Key Observation"], "type": "table"}}, {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 46, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["**SN**", "**Vote code**", "**Entity Name**", "**Fully quantified outputs**", null, null, null, null, "**Outputs not fully quantified**", null, null, null, null], [null, null, null, "**No. of output s**", "**No of activiti es in**", "**No. of Activities with clear**", "**No of activiti es**", "**Expenditure Amount (UGX)**", "**No. of outp**", "**No of activiti es in**", "**No. of Activitie s with**", "**No of activitie s**", "**Expenditure Amount (UGX)**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 46, "document_name": "Bugdet Performance Thematic Report 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", "column_12"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 46, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["1", "705", "Entebbe Municipal Council", "3", "19", "19", "-", "37,827,578", "10", "80", "6", "74", "91,542,800"], ["2", "858", "Kayunga District Local Government", "10", "45", "45", "-", "6,062,338,346", "11", "16", "11", "5", "2,846,848,081"], ["3", "712", "Kira Municipal Council", "5", "30", "30", "-", "14,200,000,00 0", "3", "12", "", "12", "560,000,000"], ["4", "719", "Makindye Ssabagabo Municipal Council", "3", "4", "4", "-", "4,100,000,000", "2", "4", "", "4", "1,200,000,000"], ["5", "894", "Mityana District Local Government", "-", "-", "-", "-", "-", "4", "10", "", "10", "7,710,000,000"], ["6", "897", "Mpigi District Local Government", "4", "36", "36", "-", "2,070,000,000", "1", "3", "", "3", "-"], ["7", "899", "Mukono District Local Government", "9", "32", "32", "-", "6,560,000,000", "6", "9", "3", "6", "240,000,000"], ["8", "820", "Bulambuli District Local Government", "4", "31", "31", "-", "9,780,081,430", "4", "18", "8", "10", "5,587,618,032"], ["9", "604", "Hoima City Council", "7", "45", "45", "-", "18,841,110,72 4", "", "", "", "-", "-"], ["10", "834", "Hoima District Local Government", "11", "47", "47", "-", "3,833,275,868", "", "", "", "-", "-"], ["11", "724", "Mukono Municipal Council", "2", "2", "2", "-", "120,000,000", "41", "45", "-", "45", "2,440,000,000"], ["12", "902", "Nakaseke District Local Government", "12", "29", "29", "-", "4,026,768,308", "11", "25", "-", "25", "5,100,523,238"], ["13", "905", "Namisindwa District Local Government", "10", "38", "38", "-", "5,952,268,281", "", "", "", "-", "-"], ["14", "934", "Yumbe District Local Government", "", "", "-", "-", "-", "", "", "", "-", "-"], ["15", "823", "Bunyagabu District Local Government", "9", "25", "25", "-", "3,153,710,530", "1", "1", "-", "1", "49,027,752"], ["16", "841", "Kabarole District Local Government", "6", "19", "19", "-", "3,847,880,882", "-", "-", "-", "-", "-"], ["17", "711", "Kasese Municipal Council", "3", "22", "22", "-", "18,480,633,29 0", "-", "-", "-", "-", "-"], ["18", "867", "Kitagwenda District Local Government", "6", "12", "12", "-", "-", "-", "-", "-", "-", "-"], ["19", "910", "Ntoroko District Local Government", "9", "19", "19", "-", "3,107,436,000", "1", "1", "-", "1", "47,026,000"], ["20", "807", "Amuria District Local Government", "8", "21", "21", "-", "5,290,000,000", "3", "7", "-", "7", "1,483,046,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 47, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["", "sampl ed", "the output s", "performanc e indicators and targets", "withou t clear perfor mance indicat ors and targets", "", "uts samp led", "the output s", "clear perform ance indicato rs and targets", "without clear perform ance indicato rs and targets", "", "None", "None"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 47, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["21", "601", "Arua City Council", "4", "39", "39", "-", "9,900,000,000", "4", "10", "-", "10", "4,500,000,000"], ["22", "831", "Dokolo District Local Government", "", "", "-", "-", "-", "4", "30", "-", "30", "5,062,802,327"], ["23", "837", "Isingiro District Local Government", "5", "16", "16", "-", "20,537,284,92 2", "", "", "", "-", "-"], ["24", "861", "Kiboga District Local Government", "3", "12", "12", "-", "2,677,590,651", "5", "18", "13", "5", "1,613,650,350"], ["25", "903", "Nakasongola District Local Government", "1", "11", "11", "-", "240,000,000", "4", "48", "24", "24", "19,940,000,00 0"], ["26", "725", "Nansana Municipal Council", "14", "30", "30", "-", "16,314,000,00 0", "3", "6", "-", "6", "478,000,000"], ["27", "913", "Obongi District Local Government", "3", "116", "116", "-", "3,304,645,120", "", "", "", "-", "-"], ["28", "923", "Rukiga District Local Government", "7", "24", "24", "-", "2,551,077,737", "", "", "", "-", "-"], ["29", "933", "Wakiso District Local Government", "5", "10", "10", "-", "9,088,913,398", "2", "3", "3", "-", "1,685,667,913"], ["30", "830", "Buyende District Local Government", "2", "2", "2", "-", "287,000,000", "10", "12", "-", "12", "3,560,000,000"], ["31", "906", "Namutumba District Local Government", "4", "25", "25", "-", "1,180,000,000", "2", "3", "-", "3", "1,970,000,000"], ["32", "802", "Adjumani District Local Government", "2", "2", "2", "-", "628,568", "4", "7", "2", "5", "20,240,669"], ["33", "908", "Nebbi District Local Government", "2", "6", "6", "-", "1,335,194,427", "4", "9", "-", "9", "1,715,865,107"], ["34", "718", "Lugazi Municipal Council", "", "", "-", "-", "-", "", "", "", "-", "-"], ["35", "935", "Zombo District Local Government", "4", "17", "17", "-", "365,304,082", "2", "8", "6", "2", "601,864,758"], ["36", "801", "Abim District Local Government", "2", "2", "2", "-", "434,186,858", "7", "21", "2", "19", "2,460,610,303"], ["37", "702", "Bugiri Municipal Council", "4", "4", "4", "-", "594,324,760", "6", "6", "-", "6", "548,152,758"], ["38", "815", "Buhweju District Local Government", "12", "33", "33", "-", "5,131,591,645", "", "", "", "-", "-"], ["39", "843", "Kagadi District Local Government", "9", "21", "21", "-", "10,089,544,85 0", "1", "4", "2", "2", "2,100,448,673"], ["40", "881", "Luuka District Local Government", "10", "17", "17", "-", "2,994,290,843", "3", "3", "-", "3", "102,439,850"], ["41", "842", "Kaberamaido District Local Government", "4", "7", "7", "-", "752,040,000", "9", "36", "-", "36", "1,200,924,025"], ["42", "853", "Kapelebyong District Local Government", "1", "8", "8", "-", "110,535,000", "3", "14", "-", "14", "1,241,452,042"], ["43", "872", "Kumi District Local Government", "", "", "-", "-", "-", "5", "20", "-", "20", "2,779,368,612"], ["44", "915", "Otuke District Local Government", "1", "2", "2", "-", "50,000,000", "5", "9", "-", "9", "3,720,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 48, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["", "sampl ed", "the output s", "performanc e indicators and targets", "withou t clear perfor mance indicat ors and targets", "", "uts samp led", "the output s", "clear perform ance indicato rs and targets", "without clear perform ance indicato rs and targets", "", "None", "None"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 48, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["45", "929", "Sironko District Local Government", "16", "16", "16", "-", "5,920,000,000", "6", "7", "-", "7", "8,950,000,000"], ["46", "932", "Tororo District Local Government", "8", "17", "17", "-", "4,188,682,000", "2", "3", "2", "1", "960,314,000"], ["47", "832", "Gomba District Local Government", "6", "25", "25", "-", "1,680,306,710", "1", "2", "1", "1", "164,950,000"], ["48", "846", "Kalangala District Local Government", "7", "12", "12", "-", "4,833,394,986", "-", "-", "-", "-", "-"], ["49", "848", "Kalungu District Local Government", "10", "23", "23", "-", "2,123,224,186", "1", "1", "-", "1", "37,020,955"], ["50", "855", "Government Kasanda District Local", "9", "33", "33", "-", "5,755,564,474", "1", "2", "-", "2", "89,802,105"], ["51", "878", "Government Kyotera District Local", "9", "18", "18", "-", "4,543,586,309", "2", "5", "-", "5", "583,598,992"], ["52", "883", "Government Lwengo District Local", "3", "12", "12", "-", "2,460,821,692", "5", "5", "-", "5", "2,705,180,837"], ["53", "884", "Lyantonde District Local Government", "5", "16", "16", "-", "1,377,137,746", "2", "20", "13", "7", "483,399,970"], ["54", "607", "Masaka City Council", "1", "5", "5", "-", "205,178,349", "5", "13", "-", "13", "13,360,149,57 5"], ["55", "898", "Mubende District Local Government", "8", "18", "18", "-", "7,453,321,124", "-", "-", "-", "-", "-"], ["56", "723", "Mubende Municipal Council", "4", "10", "10", "-", "722,453,668", "8", "12", "-", "12", "20,040,960,01 8"], ["57", "920", "Rakai District Local Government", "3", "4", "4", "-", "1,651,556,313", "3", "13", "8", "5", "2,461,634,881"], ["58", "806", "Amudat District Local Government", "2", "6", "6", "-", "616,485,347", "6", "13", "3", "10", "3,111,547,234"], ["59", "839", "Kaabong District Local Government", "-", "-", "-", "-", "-", "6", "35", "5", "30", "1,524,522,212"], ["60", "895", "Moroto District Local Government", "6", "13", "13", "-", "2,365,655,248", "1", "2", "-", "2", "233,409,860"], ["61", "722", "Moroto Municipal Council", "-", "-", "-", "-", "-", "4", "10", "-", "10", "3,327,808,691"], ["62", "900", "Nabilatuk 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"3,447,062,718", "3", "5", "-", "5", "-"], ["111", "727", "Njeru Municipal Council", "2", "19", "19", "-", "1,052,000,000", "3", "3", "-", "3", "-"], ["112", "869", "Koboko District Local Government", "18", "42", "42", "-", "4,100,000,000", "2", "2", "-", "2", "360,000,000"], ["113", "805", "Amolatar District Local Government", "4", "13", "13", "-", "984,000,000", "7", "11", "3", "8", "9,234,000,000"], ["114", "803", "Agago District Local Government", "3", "37", "37", "-", "3,126,959,542", "2", "16", "3", "13", "566,791,000"], ["115", "804", "Alebtong District Local Government", "6", "78", "78", "-", "5,430,370,822", "", "", "", "-", "-"], ["116", "808", "Amuru District Local", "5", "24", "24", "-", "3,703,061,030", "1", "5", "-", "5", "54,512,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 51, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["", "sampl ed", "the output s", "performanc e indicators and targets", "withou t clear perfor mance indicat ors and targets", "", "uts samp led", "the output s", "clear perform ance indicato rs and targets", "without clear perform ance indicato rs and targets", "", "None", "None"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 51, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "Government", "", "", "", "", "", "", "", "", "", "", null], ["117", "809", "Apac District Local Government", "3", "20", "20", "-", "1,688,715,227", "3", 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{"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 52, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["", "sampl ed", "the output s", "performanc e indicators and targets", "withou t clear perfor mance indicat ors and targets", "", "uts samp led", "the output s", "clear perform ance indicato rs and targets", "without clear perform ance indicato rs and targets", "", "None", "None"], "type": "table"}}, {"content": "44", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 52, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["141", "882", "Luwero District Local Government", "-", "-", "-", "-", "-", "7", "17", "5", "12", "-"], ["142", "813", "Bugiri District Local Government", "3", "6", "6", "-", "2,090,000,000", "6", "6", "-", "6", "4,780,000,000"], ["143", "847", "Kaliro District Local Government", "3", "3", "3", "-", "880,000,000", "11", "15", "-", "15", "17,620,000,00 0"], ["144", "862", "Kibuku District Local Government", "9", "28", "28", "-", "5,580,000,000", "-", "-", "-", "-", "-"], ["145", "845", "Kalaki District Local Government", "2", "11", "11", "-", "604,000,000", "3", "5", "-", "5", "1,150,000,000"], ["146", "854", "Karenga District Local Government", "6", "11", "11", "-", "1,178,000,000", "1", "3", "-", "3", "102,000,000"], ["147", "871", "Kotido District Local Government", "-", "-", "-", "-", "-", "3", "31", "-", "31", "2,875,000,000"], ["148", "716", "Kotido Municipal Council", "4", "-", "-", "-", "-", "4", "9", "-", "9", "-"], ["149", "886", "Manafwa District Local Government", "1", "7", "7", "-", "560,000,000", "4", "26", "4", "22", "21,030,000,00 0"], ["150", "911", 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"20", "20", "-", "570,000,000", "2", "2", "-", "2", "1,520,000,000"], ["159", "896", "Moyo District Local Government", "5", "32", "32", "-", "4,141,247,766", "", "", "", "-", "-"], ["160", "710", "Kapchorwa Municipal Council", "9", "17", "17", "-", "492,258,000", "2", "14", "10", "4", "555,125,000"], ["161", "819", "Bukwo District Local Government", "5", "24", "24", "-", "1,260,000,000", "1", "1", "-", "1", "905,000,000"], ["162", "825", "Busia District Local Government", "6", "38", "38", "-", "3,247,026,000", "3", "34", "29", "5", "827,730,000"], ["", "", "", "**888**", "**3,586**", "**3,586**", "**-**", "**670,854,829 838**", "**527**", "**1,661**", "**361**", "**1,300**", "**369,726,905 828**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VI: Lack of performance indicators and targets for LGs", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix-V: Activities with differences in quantity between planned and actual", "page": 46, "level": 5}}], "page": 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"None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix-VIII: Projects without approved project concept notes", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}], "page": 58, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["**1**", "Grid Expansion And Reinforcement Project (GERP)", "No evidence of approved concept note availed during audit"], ["**2**", "The Third National Communication Project Implemented", "No evidence of approved concept note availed during audit"], ["**3**", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "No evidence of approved concept note availed during audit"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}], "page": 58, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Remark"], "type": "table"}}, {"content": "50", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}], "page": 58, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["**4**", "Securing Uganda\u2019s Natural Resource Base In Protected Areas Project", "No evidence of approved concept note availed during audit"], ["Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "No evidence of approved concept note availed during audit", null], ["**6**", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "No evidence of approved concept note availed during audit"], ["**7**", "Adapting To Climate Change In Lake Victoria (ACC-LVB) Project", "No evidence of approved concept note availed during audit"], ["**8**", "Restoration Of Livelihoods In The Northern Region (PRELNOR)", "No evidence of approved concept note availed during audit"], ["**9**", "Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP)", "No evidence of approved concept note availed during audit"], ["**10**", "National Oil Seed Project (NOSP) MAAIF", "No evidence of approved concept note availed during audit"], ["**11**", "National Oil Seed Project (NOSP) MoLG", "No evidence of approved concept note availed during audit"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}], "page": 59, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Remark"], "type": "table"}}, {"content": "5 \nAppendix-IX: Projects without approved project files 5", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}, [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}]], "page": 59, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["Sn", "Project Name", "Remark"], ["**1**", "Grid Expansion And Reinforcement Project (GERP)", "No evidence of approved project file availed during audit"], ["**2**", "The Third National Communication Project Implemented", "No evidence of approved project file availed during audit"], ["**3**", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "No evidence of approved project file availed during audit"], ["**4**", "Securing Uganda\u2019s Natural Resource Base In Protected Areas Project", "No evidence of approved project file availed during audit"], ["Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "No evidence of approved project file availed during audit", null], ["**6**", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "No evidence of approved project file availed during audit"], ["**7**", "Adapting To Climate Change In Lake Victoria (ACC-LVB) Project", "No evidence of approved project file availed during audit"], ["**8**", "Agriculture Cluster Development Project (ACDP)", "No evidence of approved project file availed during audit"], ["**9**", "Restoration Of Livelihoods In The Northern Region (PRELNOR)", "No evidence of approved project file availed during audit"], ["**10**", "National Oil Seed Project (NOSP) MAAIF", "No evidence of approved project file availed during audit"], ["**11**", "NATIONAL OIL SEED PROJECT (NOSP) MoLG", "No evidence of approved project file"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}], "page": 59, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "51", "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}], "page": 59, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "availed during audit", null], ["**12**", "Markets And Agricultural Trade Improvement Programme Project 2", "No evidence of approved project file availed during audit"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix-VII: Implementation of Planned activities-LGs", "page": 54, "level": 5}}], "page": 60, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Remark"], "type": "table"}}, {"content": "Appendix-X: Projects without feasibility studies", "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 60, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["**1**", "The Third National Communication Project Implemented", "No feasibility studies done before project execution"], ["**2**", "Securing Uganda\u2019s Natural Resource Base In Protected Areas Project", "No feasibility studies done before project execution"], ["Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "No feasibility studies done before project execution", null], ["**4**", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "No feasibility studies done before project execution"], ["**5**", "Adapting To Climate Change In Lake Victoria (ACC-LVB) Project", "No feasibility studies done before project execution"], ["**6**", "Agriculture Cluster Development Project (ACDP)", "No feasibility studies done before project execution"], ["**7**", "Restoration Of Livelihoods In The Northern Region (PRELNOR)", "No feasibility studies done before project execution"], ["**8**", "Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP)", "No feasibility studies done before project execution"], ["**9**", "National Oil Seed Project (NOSP) MAAIF", "No feasibility studies done before project execution"], ["**10**", "National Oil Seed Project (NOSP) MoLG", "No feasibility studies done before project execution"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 60, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Remark"], "type": "table"}}, {"content": "3 \nAppendix-XI: Cumulative disbursements for donor funds", "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}]], "page": 60, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["1", "Energy For Rural Transformation Project - Phase III", "146,808,018", "125,497,681", "21,310,337", "", "", ""], ["2", "Energy For Rural Transformation Project Phase III (ERT III-REP)", "251,108,273", "211,000,054", "40,108,220", "", "", ""], ["3", "Grid Expansion And Reinforcement Project (GERP)", "90,100,000", "65,504,250", "24,595,750", "", "", ""], ["4", "Strengthening The Management Of Oil And Gas Sector", "1,150,286", "1,106,447", "43,839", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 60, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Expected total disbursement as per financing agreement (USD)", "Actual disbursement as at 30th June 2023 (USD)", "Undisbursed funds (USD)", "Expected total disbursement as financing agreement (UGX) Bn per", "Actual disbursement as at 30th June 2023 (UGX) Bn", "Undisbursed funds (UGX) Bn"], "type": "table"}}, {"content": "52", "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 60, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["5", "The Third National Communication Project Implemented", "500,000", "480,000", "20,000", "", "", ""], ["6", "Strategic Towns Water Supply And Sanitation Project (STWSSP)", "", "", "", "224.82", "155.84", "68.98"], ["7", "In Strengthening Adaptive Capacity And Resilience Of Communities Uganda\u2019s Watersheds-Awoja Catchment (SACRIAC)", "295,004", "123,475", "171,529", "", "", ""], ["8", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "5,790,208.54", "5,710,264.84", "79,943.70", "", "", ""], ["9", "Irrigation For Climate Resilience Project (ICRP)", "123,000,000", "23,782,366", "99,217,634", "", "", ""], ["10", "Farm Income Enhancement And Forestry Conservation Project Phase III", "", "", "", "34.14", "1.87", "32.27"], ["11", "Farm Income Enhancement And Forestry Conservation Project Phase II", "", "", "", "303.43", "276.59", "26.85"], ["12", "Enhancing Resilience Of Communities To Climate Change Through Catchment Based Integrated Management Of Water And Related Resources In Uganda (EURECCCA)", "", "", "", "27.12", "24.37", "2.75"], ["13", "Reducing Climate Change Vulnerability Of Local Communities In Uganda Through Ecosystems Based Adaptation (EBA)", "", "", "", "6.20", "2.01", "4.19"], ["14", "Securing Uganda\u2019s Natural Resource Base In Protected Areas Project", "", "", "", "5.05", "5.05", "-"], ["15", "Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "", "", "", "49.57", "49.57", "-"], ["16", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "14,051,790", "6,353,936", "7,697,854", "", "", ""], ["17", "Adapting To Climate Change In Lake Victoria (ACC-LVB) Project", "", "", "", "1.88", "1.88", "-"], ["18", "Agriculture Cluster Development Project (ACDP)", "", "", "", "540.00", "530.99", "9.01"], ["19", "Agriculture Value Chain Development Project (AVCDP)", "", "", "", "279.31", "100.79", "178.53"], ["20", "Restoration Of Livelihoods In The Northern Region (PRELNOR)", "60,200,000", "51,460,000", "8,740,000", "", "", ""], ["21", "Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP)", "", "", "", "128.17", "124.24", "3.93"], ["22", "Project Phase II (KIIDP-II) Kampala Institutional And Infrastructure Development", "175,000,000", "157,900,000", "17,100,000", "", "", ""], ["23", "National Oil Palm Project (NOPP)", "", "", "", "133.65", "59.82", "67.66"], ["24", "National Oil Seed Project (NOSP) MAAIF", "", "", "", "97.40", "10.68", "86.72"], ["25", "National Oil Seed Project (NOSP) MoLG", "67,201,000", "1,423,868.54", "65,777,131.46", "", "", ""], ["26", "Kampala-Jinja Expressway (KJE) Project", "229,470,000", "343,983.50", "229,126,016.50", "", "", ""], ["27", "Multinational Lake Victoria Maritime Communications And Transport Project (MLVMCTP)", "14,353,800", "5,229,791.52", "9,124,008", "", "", ""], ["28", "Upgrading Of Muyembe-Nakapiripirit Road Project", "", "", "", "405.68", "123.20", "282.48"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 61, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Expected total disbursement as per financing agreement (USD)", "Actual disbursement as at 30th June 2023 (USD)", "Undisbursed funds (USD)", "Expected total disbursement as financing agreement (UGX) Bn per", "Actual disbursement as at 30th June 2023 (UGX) Bn", "Undisbursed funds (UGX) Bn"], "type": "table"}}, {"content": "53", "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 61, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["29", "North Eastern Road-Corridor Asset Management Project (NERAMP)", "243,800,000", "79,956,855", "163,843,145", "", "", ""], ["30", "East Africa's Centre\u2019s Of Excellence For Skills And Tertiary Education In Biomedical Sciences-Phase 1", "31,500,000", "27,090,000", "4,410,000", "", "", ""], ["31", "Markets And Agricultural Trade Improvement Programme Project 2", "", "", "", "294.70", "280.50", "14.20"], ["**Total**", "**1,454,328,380**", "**762,962,972**", "**691,365,408**", "**2531.13**", "**1747.39**", "**777.56**", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 62, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Expected total disbursement as per financing agreement (USD)", "Actual disbursement as at 30th June 2023 (USD)", "Undisbursed funds (USD)", "Expected total disbursement as financing agreement (UGX) Bn per", "Actual disbursement as at 30th June 2023 (UGX) Bn", "Undisbursed funds (UGX) Bn"], "type": "table"}}, {"content": "Appendix-XII: Cumulative disbursements for counterpart funding", "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 62, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["1", "Energy For Rural Transformation Project - Phase III", "2,500,000", "2,906,925", "25,000,001", "", "", ""], ["2", "III-REP) Energy For Rural Transformation Project Phase III (ERT", "29,600,000", "17,985,006.14", "11,614,993.86", "", "", ""], ["3", "Grid Expansion And Reinforcement Project (GERP)", "", "", "", "33.50", "30.81", "2.69"], ["4", "Strengthening The Management Of Oil And Gas Sector", "1,256,000", "-", "1,256,000", "", "", ""], ["5", "Strategic Towns Water Supply And Sanitation Project (STWSSP)", "", "", "", "25.04", "15.84", "9.20"], ["6", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "1,840,192.19", "1,430,311.79", "409,880.40", "", "", ""], ["7", "Farm Income Enhancement And Forestry Conservation Project Phase II", "", "", "", "126.33", "126.33", "-"], ["Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "", "", "", "71.03", "71.03", "-", null], ["9", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "6,865,000", "-", "6,865,000", "", "", ""], ["10", "Agriculture Cluster Development Project (ACDP)", "", "", "", "6.12", "5.58", "0.54"], ["11", "Agriculture Value Chain Development Project (AVCDP)", "", "", "", "25.07", "18.95", "6.12"], ["12", "Restoration Of Livelihoods In The Northern Region (PRELNOR)", "9,200,000", "5,220,000", "3,980,000", "", "", ""], ["13", "Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP)", "", "", "", "3.92", "3.45", "0.47"], ["14", "Project Phase II (KIIDP-II) Kampala Institutional And Infrastructure Development", "8,750,000", "12,800,000", "4,050,000", "", "", ""], ["15", "National Oil Palm Project (NOPP)", "", "", "", "21.01", "22.48", "1.47"], ["16", "National Oil Seed Project (NOSP) MAAIF", "", "", "", "", "", ""], ["17", "NATIONAL OIL SEED PROJECT (NOSP) MoLG", "", "", "", "27.45", "0.45", "27.00"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 62, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity Name", "Expected total disbursement as per financing agreement (USD)", "Actual disbursement as at 30th June 2023 (USD)", "Undisbursed funds(USD)", "Expected total disbursement as per financing agreement (UGX) Bn", "Actual disbursement as at 30th June 2023 (UGX) Bn", "Undisbursed funds (UGX) Bn"], "type": "table"}}, {"content": "8 \n54", "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}, [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}]], "page": 62, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["18", "Multinational Lake Victoria Maritime Communications And Transport Project (MLVMCTP)", "2,270,000", "1,599,697.37", "670,302.63", "", "", ""], ["19", "Upgrading Of Muyembe-Nakapiripirit Road Project", "", "", "", "66.38", "5.20", "61.18"], ["20", "North Eastern Road-Corridor Asset Management Project (NERAMP)", "11,200,000", "2,773,497", "8,426,503", "", "", ""], ["21", "East Africa's Centre\u2019s Of Excellence For Skills And Tertiary Education In Biomedical Sciences-Phase 1", "", "", "", "14.05", "13.91", "0.14"], ["22", "Markets And Agricultural Trade Improvement Programme Project 2", "", "", "", "33.36", "13.63", "19.73"], ["", "**Total**", "**73,481,192**", "**44,715,437**", "**62,272,681**", "**453.24**", "**327.65**", "**128.53**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}, {"headings_1": {"content": "Appendix-VIII: Projects without approved project concept notes", "page": 58, "level": 5}}], "page": 63, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Entity Name", "Expected total disbursement as per financing agreement (USD)", "Actual disbursement as at 30th June 2023 (USD)", "Undisbursed funds(USD)", "Expected total disbursement as per financing agreement (UGX) Bn", "Actual disbursement as at 30th June 2023 (UGX) Bn", "Undisbursed funds (UGX) Bn"], "type": "table"}}, {"content": "Appendix-XIII: Cumulative absorption performance", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}, {"headings_1": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}], "page": 63, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["1", "Energy For Rural Transformation Project - Phase III", "1,467,791", "1,049,817", "417,975", "", "", ""], ["2", "Energy For Rural Transformation Project Phase III (ERT III-REP)", "", "", "", "", "", ""], ["3", "Grid Expansion And Reinforcement Project (GERP)", "49,213,577", "25,513,540", "23,700,037", "", "", ""], ["4", "The Third National Communication Project Implemented", "121,244", "95,630", "26,614", "", "", ""], ["5", "Strategic Towns Water Supply And Sanitation Project (STWSSP)", "", "", "", "61.96", "60.56", "1.40"], ["6", "Strengthening Adaptive Capacity And Resilience Of Communities In Uganda\u2019s Watersheds-Awoja Catchment (SACRIAC)", "", "", "", "0.454", "0.448", "0.01"], ["7", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "7,140,577", "2,061,446", "5,079,131", "", "", ""], ["8", "Irrigation For Climate Resilience Project (ICRP)", "", "", "", "77.55", "38.61", "38.94"], ["9", "Farm Income Enhancement And Forestry Conservation Project Phase III", "", "", "", "1.87", "0.57", "1.30"], ["10", "Project Phase II Farm Income Enhancement And Forestry Conservation", "", "", "", "29.92", "28.91", "1.01"], ["11", "Enhancing Resilience Of Communities To Climate Change Through Catchment Based Integrated Management Of Water And Related Resources In Uganda (EURECCCA)", "", "", "", "2.16", "2.12", "0.0370"], ["12", "Reducing Climate Change Vulnerability Of Local Communities In Uganda Through Ecosystems Based Adaptation (EBA)", "", "", "", "1.88", "1.84", "0.0400"], ["13", "Areas Project Securing Uganda\u2019s Natural Resource Base In Protected", "1,282,145", "400,674", "881,471", "", "", ""], ["14", "Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "27.012", "17.01", "10.002", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}, {"headings_1": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}], "page": 63, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Warrants / Receipts/ Available funds(USD)", "Spent funds USD", "Unspent funds USD", "Warrants / Receipts/ Available funds(UGX) Bn", "Spent funds UGX Bn", "Unspent funds UGX Bn"], "type": "table"}}, {"content": "55", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}, {"headings_1": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}], "page": 63, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["15", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "6,353,936", "1,437,076", "4,916,820", "", "", ""], ["16", "Adapting To Climate Change In Lake Victoria (ACC-LVB) Project", "", "", "", "0.58", "0.469", "0.109"], ["17", "Agriculture Cluster Development Project (ACDP)", "", "", "", "74.75", "72.015", "2.735"], ["18", "Agriculture Value Chain Development Project (AVCDP)", "", "", "", "80.67", "52.910", "27.760"], ["19", "Restoration Of Livelihoods In The Northern Region (PRELNOR)", "", "", "", "40.10", "35.400", "4.700"], ["20", "Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP)", "", "", "", "13.05", "10.654", "2.393"], ["21", "Kampala Institutional And Infrastructure Development Project Phase II (KIIDP-II)", "", "", "", "63.40", "59.900", "3.500"], ["22", "National Oil Palm Project (NOPP)", "", "", "", "48.74", "25.046", "23.693"], ["23", "National Oil Seed Project (NOSP) MAAIF", "", "", "", "11.98", "3.324", "8.659"], ["24", "National Oil Seed Project (NOSP) MoLG", "", "", "", "5.79", "5.456", "0.332"], ["25", "Kampala-Jinja Expressway (KJE) Project", "", "", "", "59.31", "58.051", "1.260"], ["26", "Multinational Lake Victoria Maritime Communications And Transport Project (MLVMCTP),", "", "", "", "11.99", "11.488", "0.995"], ["27", "Upgrading Of Muyembe-Nakapiripirit Road Project", "", "", "", "83.72", "83.72", "0"], ["28", "North Eastern Road-Corridor Asset Management Project (NERAMP)", "42,002,602", "20,872,788", "21,129,814", "", "", ""], ["29", "East Africa's Centre\u2019s Of Excellence For Skills And Tertiary Education In Biomedical Sciences-Phase 1", "", "", "", "1.99", "1.990", "-"], ["30", "Markets And Agricultural Trade Improvement Programme Project 2", "", "", "", "31.64", "31.511", "0.127"], ["", "**Total**", "**107,581,899**", "**51,430,987**", "**56,151,871**", "**703**", "**585**", "**118.99**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}, {"headings_1": {"content": "Appendix-X: Projects without feasibility studies", "page": 60, "level": 5}}], "page": 64, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Warrants / Receipts/ Available funds(USD)", "Spent funds USD", "Unspent funds USD", "Warrants / Receipts/ Available funds(UGX) Bn", "Spent funds UGX Bn", "Unspent funds UGX Bn"], "type": "table"}}, {"content": "Appendix-XIV (a): Cumulative achievement of project targets (Projects reporting in UGX)", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIV (a): Cumulative achievement of project targets (Projects reporting in UGX)", "page": 64, "level": 5}}, {"headings_1": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}], "page": 64, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["1", "Irrigation For Climate Resilience Project (ICRP)", "3", "85.06", "1", "8.93", "2", "76.13"], ["2", "Farm Income Enhancement And Forestry Conservation Project Phase III", "10", "34.14", "", "-", "10", "34.14"], ["3", "Reducing Climate Change Vulnerability Of Local Communities In Uganda Through Ecosystems Based Adaptation (EBA)", "39", "5.59", "11", "2.20", "28", "3.39"], ["4", "Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "14", "39.41", "2", "10.88", "12", "28.54"], ["5", "Adapting To Climate Change In Lake Victoria (ACC- LVB) Project", "12", "1.87", "9", "1.76", "3", "0.11"], ["6", "Agriculture Cluster Development Project (ACDP)", "6", "333.93", "1", "2.01", "5", "331.92"], ["7", "Agriculture Value Chain Development Project (AVCDP)", "48", "208.71", "12", "25.63", "36", "183.08"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIV (a): Cumulative achievement of project targets (Projects reporting in UGX)", "page": 64, "level": 5}}, {"headings_1": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}], "page": 64, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Targets", "Amount UGX Bn", "Fully Achieved", "Amount UGX Bn", "Not achieved", "Amount UGX Bn"], "type": "table"}}, {"content": "56", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIV (a): Cumulative achievement of project targets (Projects reporting in UGX)", "page": 64, "level": 5}}, {"headings_1": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}], "page": 64, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["8", "Restoration Of Livelihoods In The Northern Region (PRELNOR)", "108", "119.11", "85", "87.73", "23", "29.62"], ["9", "Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP)", "9", "53.88", "", "-", "9", "53.88"], ["10", "Kampala Institutional And Infrastructure Development Project Phase II (KIIDP-II)", "42", "568.73", "21", "491.71", "21", "77.02"], ["11", "National Oil Palm Project (NOPP)", "9", "48.82", "2", "12.89", "7", "35.93"], ["12", "National Oil Seed Project (NOSP) MAAIF", "32", "24.99", "5", "1.88", "27", "23.11"], ["13", "NATIONAL OIL SEED PROJECT (NOSP) MOLG", "5", "0.42", "", "-", "5", "0.42"], ["14", "Kampala-Jinja Expressway (KJE) Project", "3", "8,241.83", "", "-", "3", "8,241.83"], ["15", "Markets And Agricultural Trade Improvement Programme Project 2", "15", "272.54", "", "12.81", "14", "259.73"], ["", "**Total**", "**355**", "**10,039.04**", "**149**", "**658.43**", "**205**", "**9,378.85**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIV (a): Cumulative achievement of project targets (Projects reporting in UGX)", "page": 64, "level": 5}}, {"headings_1": {"content": "Appendix-XIII: Cumulative absorption performance", "page": 63, "level": 5}}], "page": 65, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Targets", "Amount UGX Bn", "Fully Achieved", "Amount UGX Bn", "Not achieved", "Amount UGX Bn"], "type": "table"}}, {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "page": 65, "level": 5}}, {"headings_1": {"content": "Appendix-XIV (a): Cumulative achievement of project targets (Projects reporting in UGX)", "page": 64, "level": 5}}], "page": 65, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["1", "The Third National Communication Project Implemented", "80", "435,643", "78", "420,643", "2", "15,000"], ["2", "Strengthening Adaptive Capacity And Resilience Of Communities In Uganda\u2019s Watersheds-Awoja Catchment (SACRIAC)", "12", "88,741", "2", "7,683", "10", "81,058"], ["3", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "4", "16,734", "", "", "4", "16,734"], ["4", "Enhancing Resilience Of Communities To Climate Change Through Catchment Based Integrated Management Of Water And Related Resources In Uganda (EURECCCA)", "57", "7,751,000", "56", "7,745,031", "1", "5,969"], ["5", "Securing Uganda\u2019s Natural Resource Base In Protected Areas Project", "20", "1,282,165", "12", "476,699", "8", "805,466"], ["6", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "76", "9,921,988", "19", "1,565,366", "57", "8,356,622"], ["7", "Kampala Metropolitan Improvement Project Transmission System", "4", "82,284,059", "2", "8,603,039", "2", "73,681,020"], ["", "**Total**", "**253**", "**101,780,330**", "**169**", "**18,818,461**", "**84**", "**82,961,869**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "page": 65, "level": 5}}, {"headings_1": {"content": "Appendix-XIV (a): Cumulative achievement of project targets (Projects reporting in UGX)", "page": 64, "level": 5}}], "page": 65, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Targets", "Amount USD", "Fully Achieved", "Amount USD", "Not achieved", "Amount USD"], "type": "table"}}, {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}, {"headings_1": {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "page": 65, "level": 5}}], "page": 65, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["1", "Kampala Transmission Improvement Project Metropolitan System", "RAP Implementation", "", "Non Compensation of PAPS"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}, {"headings_1": {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "page": 65, "level": 5}}], "page": 65, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": "57", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}, {"headings_1": {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "page": 65, "level": 5}}], "page": 65, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["2", "Irrigation For Climate Resilience Project (ICRP)", "Construction of Matanda Dam", "0.10", "Contract for construction was not signed due to delayed completion and approval of designs"], [null, null, "Consultancy - Detailed Feasibility study of Amagoro", "1.18", "Activity was yet to start"], [null, null, "Consultancy - Development of off-farm infrastructure management model and its establishment for Kabuyanda in Isingiro District", "0.18", "Procurement still on-going"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}, {"headings_1": {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "page": 65, "level": 5}}], "page": 66, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": [["2", "Irrigation For Climate Resilience Project (ICRP)", "Construction of Matanda Dam", "0.10", "Contract for construction was not signed due to delayed completion and approval of designs"], [null, null, "Consultancy - Detailed Feasibility study of Amagoro", "1.18", "Activity was yet to start"], [null, null, "Consultancy - Development of off-farm infrastructure management model and its establishment for Kabuyanda in Isingiro District", "0.18", "Procurement still on-going"], ["3", "Climate Of Reducing Change Vulnerability Local Communities In Uganda Through Ecosystems Based Adaptation (EBA)", "Consultancy fee for International consultant - EBA expert", "0.40", "There was a delay hiring a consultant.-Activity was yet to start"], ["4", "Water Supply And Sanitation In Refugee Hosting Communities In Northern Uganda Funded By (KfW) Project", "Construction of Lamwo TC RGC Water Supply System and Sanitation Facilities to 30% completion", "4.29", "Did not commence works due to delayed completion of designs and lengthy procurement process"], [null, null, "Construction of Palabek RGC Water Supply System and Sanitation Facilities to 30% completion", "5.01", "Did not commence works due to delayed completion of designs and lengthy procurement process"], [null, null, "Construction of piped water supply systems in Arra/Dufile (30%)", "", "Did not commence works due to delayed completion of designs and lengthy procurement process"], [null, null, "Construction of piped water supply systems in Barr (30%)", "", "Did not commence works due to delayed completion of designs and lengthy procurement process"], [null, null, "Construction of piped water supply systems in Obongi TC (30%)", "6.61", "Did not commence works due to delayed completion of designs and lengthy procurement process"], ["5", "Adapting To Climate Change In Lake Victoria (ACC-LVB) Project", "Provision of water for animals and domestic consumption and improve the catchment and well as undertake survey", "0.05", "Due to delayed rains we could not train the beneficiaries without water"], ["6", "National Oil Seed Project (NOSP) MoLG", "Procure Contractors for the 1,000 km of CARs", "", "Procurement of contractors was yet to commence following approval of the designs and the bidding documents."], ["7", "Uganda Multi-Sectoral Food Security And Nutrition Project (UMFSNP)", "Finalize Refresher training on Post harvest handling of community members in 15 district", "0.38", "Not implemented due to delays in procurement of some post-harvest handling facilities"], [null, null, "Finalize one Consultancy Services- Short term (Project end line)", "0.27", "Not achieved due to delays in providing all the necessary data"], [null, null, "Finalize 1(one) operational study on the impact of administration of IFA", "0.05", "Delivery of nutrition commodities wasn\u2019t done"], [null, null, "Conducting food security and Nutrition assessment in 112 districts", "0.03", "Failure to conduct food security assessment due to the drop in the planned fuel prices"], [null, null, "funds to 13 primary schools for setting up of multiplication gardens beyond the demonstration gardens as a sustainability", "0.02", "Failure to fund the schools due to errors in the schools\u2019 account details thus failure to remit funds"], ["**Total**", "", "**18.57**", "", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}, {"headings_1": {"content": "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD)", "page": 65, "level": 5}}], "page": 66, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 66, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": "58", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 66, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["1", "Strategic Towns Water Supply And Sanitation Project (STWSSP)", "Consultancy services for planning, mobilization, training and management arrangements in small towns water supply and sanitation systems in Assignment 2: Nakasongola, Dokolo, Kapchorwa districts", "0.77", "I noted that consultancy services was yet to be completed despite expiry of completion date of 1 st April 2023"], [null, null, "Consultancy services for planning, mobilization, training and management arrangements in small towns water supply and sanitation systems in Assignment 3: Kayunga- Busaana, Buikwe, Kamuli districts", "0.53", "I noted that consultancy services was yet to be completed despite expiry of completion date of 1 st April 2023"], [null, null, "Construction of Kamuli town water supply and sanitation system", "5.90", "I noted that whereas the project completion date was 31 st March 2023, construction was at 25%"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 67, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": [["1", "Strategic Towns Water Supply And Sanitation Project (STWSSP)", "Consultancy services for planning, mobilization, training and management arrangements in small towns water supply and sanitation systems in Assignment 2: Nakasongola, Dokolo, Kapchorwa districts", "0.77", "I noted that consultancy services was yet to be completed despite expiry of completion date of 1 st April 2023"], [null, null, "Consultancy services for planning, mobilization, training and management arrangements in small towns water supply and sanitation systems in Assignment 3: Kayunga- Busaana, Buikwe, Kamuli districts", "0.53", "I noted that consultancy services was yet to be completed despite expiry of completion date of 1 st April 2023"], [null, null, "Construction of Kamuli town water supply and sanitation system", "5.90", "I noted that whereas the project completion date was 31 st March 2023, construction was at 25%"], [null, null, "Consultancy services to develop water services technical and commercial regulatory tools", "0.21", "I noted that consultancy services was yet to be completed despite expiry of completion date of 1st April 2023"], ["2", "Irrigation For Climate Resilience Project (ICRP)", "Non-consultancy - Implementation of Catchment Management Plan for Matanda", "0.60", "Pending completion of dam designs"], ["3", "Reducing Climate Change Vulnerability Of Local Communities In Uganda Through Eco Systems Based Adaptation (EBA)", "Conduct Climate Change RAs and VIAs at the four selected wetland systems to assess the current and predicted vulnerability of wetlands, forests and dependent local communities to climate change.", "0.65", "Vulnerability impact and risk assessment for the western region was meant to be completed in 90 days from the contract signing date of 21 st June 2022\\. I noted the final assessment report was submitted than September in November 2022 rather"], [null, null, "Undertake a market assessment at each of the wetland systems to identify multi-use plant species for wetland and forest restoration that can provide co-benefits to local communities.", "0.09", "Assessment for the western region was meant to be completed in 90 days from the contract signing date of 16 th July 2022.I noted the final assessment report was in submitted in November 2022 rather than October."], ["4", "Adapting To Climate Change In Lake Victoria (ACC-LVB) Project", "Establishment of contour band, Rainwater harvesting tanks, Cook stoves, Tree planting, Banana gardens, apiary and Pasture management", "0.26", "Due to draught some of the activities like tree planting in some of the communities was delayed. There was therefore delayed submission of invoices"], ["5", "ACDP-IDA", "Support rehabilitative works on farm access roads and choke points at community level for market access and value addition.", "15.53", "Majority of the roads are significantly behind schedule (below 70%) \u2022 Some 12 contractors that have completed the works have not been paid \u2022 All for rehabilitation of the road chokes had expired as per their completion dates the outstanding contracts (35)"], [null, null, "Provided e-Vouchers subsidies to 77,513 farmers in the 12 project clusters between July 2022 and June 2023.", "22.24", "There was Poor Transition of Farmers from Cycle 1 and Cycle 2, Delayed delivery of inputs to farmers, Poor quality inputs are sometimes delivered to farmers"], ["6", "Agriculture Value Chain Development Project (AVCDP)", "Construction of Acomai Irrigation Scheme and Associated Facilities in Bukedea and Bulambuli Districts", "15.01", "As of October 2023 Progress stood at 52% completion. Contractor attributed the slow"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 67, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": "59", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 67, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "progress to adverse weather conditions especially hindering earthworks. There were a number of incomplete works including main canals (4.1Kms), secondary canals (28Kms), tertiary canals, secondary drains, tertiary drains, flood protection works, irrigation infrastructure, and scheme buildings such as warehouses and facilities among others yet the works should have been completed.", null, null, null], ["Construction and Renovation works for Milk Collection Centre in Nakasongola", "1.5", "Contract worth UGX.1,533,156,228 signed on 26/09/2023, Site handed over to contractor on 18/10/2023 and commencement of works on 01/11/2023. I noted that works had just commenced with the contractor on site. I noted significant delays in procurement process for the contractor which led to delays in implementation of the construction works", null, null], ["Construction of Semen Lab \u2013 Entebbe", "0.83", "Contract worth UGX.829,124,700 signed on 26/09/2023, Site handed over to contractor on 21/10/2023 and commencement of works on 29/10/2023. I noted that works had just commenced with the contractor on site. I noted significant delays in procurement process for the contractor which led to delays in implementation of the construction works.", null, null], ["7", "Markets Improvement Programme Project 2 And Agricultural Trade", "Payment for completion of Kitgum market Certificates 10 & 11", "3.69", "The market was not yet completed and commissioned. The formerly displaced vendors had not yet been resettled."], [null, null, "Construction of access roads in Buvuma (16.4Km)", "0.78", "Road formation, Swamp filling, gravelling partially done and culverts installed, Pending Installation of relief culverts, Construction of catch water drains and gravel completion in some partially gravelled sections, Culvert lines silting: some culvert lines in 3 sections had broken culvert pieces leading to noticeable depressions in those sections of the road, Contractor not on site."], [null, null, "Construction of 32 Km of farm roads", "0.87", "Pending works included mainly part culvert installation, compaction and stone pitching."], ["8", "National Oil Palm Project", "Environmental and Social Impact Assessment- Mayuge", "0.15", "Report in place but recommendations not implemented due to delays in approval by NEMA"], [null, null, "Environmental and Social Impact Assessment- Masaka", "0.13", "Report in place but recommendations not implemented due to delays in approval by NEMA"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 68, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": "60", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 68, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["", "Environmental Audit Bugala Islands", "0.17", "Report in place but Recommendations not implemented.", null], ["Procurement of Teleconferencing equipment", "0.10", "Not implemented due to the delay to complete the procurement process", null, null], ["Conduct in-house designs for the initial 1000 km of roads", "0.17", "The designs started in June 2023 and were still ongoing. This activity should have been completed by year end.", null, null], ["9", "National Oil Seed Project (NOSP) MoLG", "Construction/ Rehabilitation of Olung PS-Ajali-Lajwar 12.0 Kms.-Agago", "0.39", "According to the quarter four status report, the works were still ongoing, with physical progress standing at 50% and financial progress at 32%. During my project inspection, I observed a visible delay in the progress of the works."], [null, null, "Construction/ Rehabilitation of Acalo Wayi \u2013 Lodwar - Pacudu 10Km.-Kitgum", "0.16", "According to the quarter four status report, the works were ongoing, with physical progress at 35% and financial progress at 26%.These works should have been completed by year end."], [null, null, "Construction/ Rehabilitation of Corner Pa Lagara\u2013 Monroc Market 14.7Kms-Gulu", "1.78", "According to the quarter four status report, the works were ongoing, with physical progress at 85% and financial progress at 74%, These works should have been completed by year end."], ["10", "Project For Restoration Of Livelihoods In The Northern Region (PRELNOR)", "Construction of Opit Satellite Market", "0.13", "According to the quarter four status report, the works were ongoing, with physical progress at 30% and financial progress at 23%. During inspections, I observed that the facility was visibly incomplete as the works had stalled. The works should have been completed by year end."], ["Construction of Lukole Satellite Market", "0.26", "According to the quarter four status report, the works were ongoing, with physical progress at 70% and financial progress at 47%. These works should have been completed by year end.", null, null], ["", "**Total**", "", "**72.9**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}, {"headings_1": {"content": "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX)", "page": 65, "level": 5}}], "page": 69, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "page": 69, "level": 5}}, {"headings_1": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}], "page": 69, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["**1**", "Agriculture Cluster Development Project IDA Credit", "Construction of storage facilities completed for 182 farmers and Installation of value addition equipment", "7.12", "50 of 182 value addition equipment was non-operational and beneficiary members were not enrolled on e-voucher system in some cases"], ["**2**", "AVCDP", "Construction of national Metrology Lab at UNBS", "3.69", "Physical works completed were estimated at 95% (monthly progress reports) by June 2023, awaiting the delivery of the chiller to handover site. Although the laboratory is substantially complete, it is not operational due to lack of laboratory equipment."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "page": 69, "level": 5}}, {"headings_1": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}], "page": 69, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug-Nov 2023)"], "type": "table"}}, {"content": "61", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "page": 69, "level": 5}}, {"headings_1": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}], "page": 69, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": [["**3**", "MATIP II", "Coronation Developers (U) Ltd - Installation of VAF Equipment in Soroti", "3.94", "The Value Addition Facility was not yet operational, The facility did not have a private operator in place to operationalize it."], [null, null, "Construction/Supply, Installation, Testing and Commissioning of 500 Metric Tonne Capacity Multi Grain Pre-Cleaning, Processing and Storage Complex in Arua Municipality", "7.28", "The Works are complete, and the facility is ready for operation. The operator identified but not yet trained, thus not operational."], ["", "**Total**", "", "**22.03**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "page": 69, "level": 5}}, {"headings_1": {"content": "Appendix-XV (b): Activities with delayed implementation (Projects reporting in UGX)", "page": 66, "level": 5}}], "page": 70, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (UGX) Bn", "Summary Observation in regard to Service delivery (At the time of Audit between Aug-Nov 2023)"], "type": "table"}}, {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "page": 70, "level": 5}}, {"headings_1": {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "page": 69, "level": 5}}], "page": 70, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["**1**", "Kampala Transmission Improvement Project Metropolitan System", "Procurement of EPC Contractors for Lots 1 and 2", "4,547,312.41", "Delayed Procurement of EPC Contractors for Lots 1 and 2 not commenced"], [null, null, "RAP Implementation", null, "Compensation of PAP not commenced"], ["**2**", "The Third Communication Implemented National Project", "Build technical capacity including participation in national, regional and / or international training workshops/ meetings on GHG inventory", "5,609.29", "Implementation of the sensitisation on GHG Inventory not commenced"], [null, null, "Organize a workshop to train the national adaptation team on the latest IPCC guidelines, methodologies, and related software packages;", "2,504.61", "Activity not commenced"], [null, null, "Technical capacity building including participation in national, training workshops/ meetings on mitigation analysis regional and / or international", "9,000", "Activity not commenced"], [null, null, "National approval and official Launch of the Uganda's NC3", "6,000", "Activity not commenced"], ["**3**", "Strengthening Adaptive Capacity And Resilience Of Communities In Uganda\u2019s Watersheds-Awoja Catchment (SACRIAC)", "Identification of afforestation areas and land (small area owned by community) - NFA experts (separate contracts)", "1,125", "Identification of afforestation area was not achieved"], [null, null, "Procurement of seedlings and equipment", "2,250", "Procurement of seedlings was not done and beneficiaries missed."], [null, null, "Identification of agroforestry areas and land (owned and managed by community)", "1,125", "Identification of agroforestry areas was not done/started"], [null, null, "Baseline studies, stakeholder & gender analysis", "9,180", "Baseline studies, stakeholder & gender analysis was not started/implemented"], [null, null, "Equipment/Investment", "47,400", "Not commenced"], [null, null, "Organize community level meetings (barazas) and caravans to disseminate the developed knowledge and information materials, targeting the 9 CRAPs villages (1 event per village per year)", "2,304", "Community level meetings (barazas) and caravans the developed knowledge and information materials was not carried out. to disseminate"], [null, null, "Develop water resources management information and knowledge guidelines (National TA)", "3,375", "Guideline were not developed"], ["**Total**", "", "**4,637,185.31**", "", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "page": 70, "level": 5}}, {"headings_1": {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "page": 69, "level": 5}}], "page": 70, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (USD)", "Summary Observation in regard to Service delivery (At the time of Audit between Aug-Nov 2023)"], "type": "table"}}, {"content": "62", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "page": 70, "level": 5}}, {"headings_1": {"content": "Appendix-XV (c): Projects with functionality challenges (Projects reporting in UGX)", "page": 69, "level": 5}}], "page": 70, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}, {"content": "Appendix-XVI (b): Activities with delayed implementation (Projects reporting in USD)", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XVI (b): Activities with delayed implementation (Projects reporting in USD)", "page": 71, "level": 5}}, {"headings_1": {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "page": 70, "level": 5}}], "page": 71, "document_name": "Bugdet Performance Thematic Report 2023", "type": "heading"}}, {"content": [["**1**", "Energy For Rural Transformation Project - Phase III", "Institutional Strengthening and Impacts Monitoring", "417,974.54", "Delay implementation of Information Management System in the Regulatory"], ["**2**", "Grid Reinforcement Project (GERP) Expansion And", "Kole -Gulu-Nebbi \u2013 Arua transmission line", "5,488,673", "Delayed implementation of Soil Tests, pile Foundations, Stringing works"], [null, null, "RAP", "1,059,810", "Delayed implementation of Construction Sites / Houses"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XVI (b): Activities with delayed implementation (Projects reporting in USD)", "page": 71, "level": 5}}, {"headings_1": {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "page": 70, "level": 5}}], "page": 71, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (USD)", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": [["**1**", "Energy For Rural Transformation Project - Phase III", "Institutional Strengthening and Impacts Monitoring", "417,974.54", "Delay implementation of Information Management System in the Regulatory"], ["**2**", "Grid Reinforcement Project (GERP) Expansion And", "Kole -Gulu-Nebbi \u2013 Arua transmission line", "5,488,673", "Delayed implementation of Soil Tests, pile Foundations, Stringing works"], [null, null, "RAP", "1,059,810", "Delayed implementation of Construction Sites / Houses"], [null, null, "Nebbi and Arua substations", "7,306,385", "Delayed implementation of Control Room Building construction, Outdoor Equipment installations, Stringing of conductors, Cable laying and wiring, Installation of all indoor Equipment, Testing and Commissioning"], ["**3**", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "Engage Consultancy Services to Implement performance-based plantation Subside scheme", "717,617", "The activity was affected by lengthy procurement process."], [null, null, "Feasibility study for forest fund that would provide financing on a revolving basis to incentivize productive forest management", "42,500", "The activity was affected by lengthy procurement process."], [null, null, "Non-consultancy services for distribution of firewood in refugee settlements.", "1,298,736", "processes The activity was delayed by a lengthy approval"], ["**4**", "Securing Resource Base Areas Project Uganda\u2019s Natural In Protected", "Civil Works designs for priority infrastructure investments (under Phase 2)", "91,579", "done 2023/2024 Procurement of consultant was not completed- to be"], [null, null, "Support development of bee based value chain within 10 CFM groups", "411,053", "Contract signed in May 2023 due to lengthy procurement process"], [null, null, "Support income generation activities for CFM groups", "147,894", "Procurement process not completed."], ["**5**", "Investing In Forests And Protected Areas For Climate Smart Development Project (IFPA-CD)", "CFM groups - Support to establishment. Budongo (2)Muhangi (1), Kibego (1), Kalinzu (1), North Maramagambo (4), South Maramagambo (2), Kitechura (1), Ibambaro (1), Mt. Kei (4), Kagombe (2)", "256,766", "The procurement process was not completed in time and activity moved to 2023-2024."], [null, null, "Develop canopy walk in Budongo (400 m)", "1,611,733", "Awaiting the completion of the ESIA process."], [null, null, "Installing boundary marking (pillars) - NFA", "258,750", "installation of pillars on-going"], [null, null, "Chimpanzee habituation @ Kalinzu and Budongo (4 persons allowances)", "26,000", "The activity was initiated in the last quarter of the year."], [null, null, "New Road equipment -operation and maintenance (12.5% per year)", "59,578", "Equipment use awaiting on set of road construction"], ["**6**", "North Eastern Road-Corridor Asset Management Project (NERAMP)", "Output and Performance Based Road Maintenance Contract (OPRC) for Lot 1: Tororo-Mbale-Soroti Road (151Km) & Lot 2: Soroti-Lira-Kamdini (189Km) Road", "19,222,324", "By the end of the financial year, routine maintenance works and a few emergency works were on-going. A number of challenges were found to have caused the underperformance which included; Delayed World Bank clearances & approvals of proposed quarry sites & materials, delayed lifting of suspensions/stop work"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix-XVI (b): Activities with delayed implementation (Projects reporting in USD)", "page": 71, "level": 5}}, {"headings_1": {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "page": 70, "level": 5}}], "page": 71, "document_name": "Bugdet Performance Thematic Report 2023", "columns": ["Sn", "Project Name", "Activity details", "Expenditure (USD)", "Summary Observation in regard to Service delivery (At the time of Audit between Aug- Nov 2023)"], "type": "table"}}, {"content": "63", "metadata": {"headings": [{"headings_0": {"content": "Appendix-XVI (b): Activities with delayed implementation (Projects reporting in USD)", "page": 71, "level": 5}}, {"headings_1": {"content": "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD)", "page": 70, "level": 5}}], "page": 71, "document_name": "Bugdet Performance Thematic Report 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Contents", "Table of Contents - iii", "List of Tables - iv", "List of Abbreviations - iv", "EXECUTIVE SUMMARY - vii", "Key Recommendations - viii", "Overall Conclusion - ix", "CHAPTER ONE - 1", " 1.0 INTRODUCTION - 1", " 1.1 Background - 1", "Justification for the review of the performance of the budget 1 1.2", " 1.3 Objectives of the Audit - 2", " 1.4 Scope of the Audit - 2", " 1.5 Data Collection Methods - 2", "Interviews - 2", "Review of documents - 2", "Physical Inspections - 2", " 1.6 Data Analysis - 2", "CHAPTER TWO - 3", " 2.0 ROLES OF KEY PLAYERS AND SUMMARY OF KEY PROCESSES - 3", " 2.1 Roles of Key Players - 3", " 2.2 Description of the key budget process - 3", " 2.2.1 Budget Preparation - 4", " 2.2.2 Budget Approval - 4", " 2.2.3 Approval of Supplementary Appropriations - 4", " 2.2.4 Budget Execution - 5", " 2.2.5 Budget Monitoring and Reporting - 5", "Figure 2: Budgeting Process flow chart - 5", "CHAPTER THREE - 6", "Review of the programmatic approach to planning and budgeting 6 3.1", " 3.2 Review of the Execution of the Budget - 14", "Appendices - 31", "Appendix I: Costing of outputs and activities - 31", "Appendix II: Implementation of outputs - 32", "Appendix III: Delayed implementation of activities - 34", "Appendix-IV: Activities with shortcomings in functionality - 37", "Appendix-V: Activities with differences in quantity between planned and actual - 38", "iii"], "page": 3}, {"content": ["Appendix VI: Lack of performance indicators and targets for LGs - 38", "Appendix VII: Implementation of Planned activities-LGs - 46", "Appendix VIII: Projects without approved project concept notes - 50", "Appendix-IX Projects without approved project files - 51", "Appendix-X: Projects without feasibility studies - 52", "Appendix-XI: Cumulative disbursements for donor funds - 52", "Appendix -XII: Cumulative disbursements for counterpart funding - 54", "Appendix-XIII: Cumulative absorption performance - 55", "Appendix-XIV-(a): Cumulative achievement of project targets (Projects reporting in UGX) - 56", "Appendix-XIV (b): Cumulative achievement of project targets (Projects reporting in USD) - 57", "Appendix-XV(a): Activities that had not yet commenced (Projects reporting in UGX) - 57", "Appendix XV (b): Activities with delayed implementation (Projects reporting in UGX) - 58", "Appendix-XV (C): Projects with functionality challenges (Projects reporting in UGX) - 61", "Appendix-XVI (a): Activities that had not yet commenced (Projects reporting in USD) - 62", "Appendix XVI (b): Activities with delayed implementation (Projects reporting in USD) - 63"], "page": 4}, {"content": ["Table 1: Showing roles and responsibilities of key stakeholders - 3", "Table 2: Showing the 20 programmes - 6", "Table 3: Performance of warrants by programmes - 10", "Table 4: Utilization of warrants by Programmes - 11", "Table 5: Revenue Performance - 14", "Table 6: Performance of warrants - 15", "Table 7: Utilization of warrants - 16"], "page": 5}]} \ No newline at end of file diff --git a/reports/Chunks/Bugiri District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Bugiri District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index ae7021fb7529b8926cd8fba195eedce0e278c06e..0000000000000000000000000000000000000000 --- a/reports/Chunks/Bugiri District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\" JUNE, 2023 \nORT, G IA AL", "metadata": {"headings": [[], []], "page": 1, "document_name": "Bugiri District Local Government 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{"content": "of", "page": 4, "level": 8}}, {"headings_1": {"content": "MoES", "page": 4, "level": 8}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 4, "level": 8}}, {"headings_1": {"content": "of", "page": 4, "level": 8}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MoGLSD_", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 8}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development \n\\_ \nMoLG Ministry\\_of Local Government \n\u2014\\_ \n\\\\NAA \\| National Audit Act \n\\| NTR \\_Non-Tax Revenue \n\\_\\| Office of the Auditor General \n\\| OAG \nPBS \\_ Program Budgeting System \n\\_ \n\\\\PCA \u2014\\_\\_ Payroll Consults Africa \nPDMS Payroll Deduction Management System \n\\_ \n\\| PDU \\| Procurement & Disposal Unit \n. \nPFMA\\_ il Finance A At \n\\_ Public \u2018Management \\| \n\\| \nPublic Finance Management Regulations Assets ne PFMR\\_\\_ \n\\| PPDA \nPublic Procurement & Disposal of Public. \nPS/: ST \\_\\_\\_\\| \n\\_\\_\\_\\_\\| Permanent Secretary / Secretary to Treasury \n\\_ \n\\| Treasury Single", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 8}}, [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 8}}], [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 8}}], [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 8}}], [{"headings_0": {"content": "MoGLSD_", "page": 4, "level": 8}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 8}}]], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TSA.", "metadata": {"headings": [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Account \n\u0131TSSA\\_\\_\\_\\_\\_\\_\\_\\_\\| Treasury Sub Single Account \nnern \\_UBA \\_Uganda Banker's Association \n00 \n. \n\\\\UCF \ncei Uganda Consolidated \nFund \n\\_ UCLA \\| Uganda Consumer \nand Lender's \\_ Assoc tion \n\\| \n\\| UgIFT \\| \nnn \n\\| \\_ Uganda F \n\\| Intergovernmental Fiscal Transfers Program for \\|", "metadata": {"headings": [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}, [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}], [{"headings_0": {"content": "TSA.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD_", "page": 4, "level": 8}}]], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA.", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| USMID \\_ Uganda to \nSupport", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA.", "page": 4, "level": 2}}, [{"headings_0": {"content": "UGX Uganda Shilling", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA.", "page": 4, "level": 2}}]], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Municipal infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Municipal infrastructure", "page": 4, "level": 1}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development _ oo", "metadata": {"headings": [{"headings_0": {"content": "Development _ oo", "page": 4, "level": 1}}, {"headings_1": {"content": "Municipal infrastructure", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_ \nnn UWEP 2 Uganda Empowerment Project \nWomen \n\\_\\_ \nL BEDIENEN \\|", "metadata": {"headings": [{"headings_0": {"content": "Development _ oo", "page": 4, "level": 1}}, {"headings_1": {"content": "Municipal infrastructure", "page": 4, "level": 1}}, [{"headings_0": {"content": "Development _ oo", "page": 4, "level": 1}}, {"headings_1": {"content": "Municipal infrastructure", "page": 4, "level": 1}}]], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "'YLP Youthlivelihood Pogam", "metadata": {"headings": [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUGIRI MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Bugiri Municipal Council, 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 Bugiri Municipal Council 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": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}, [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}]], "page": 5, "document_name": "Bugiri 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's Responsibilities for the audit of the Financial Statements section of my report. Iam independent of the Bugiri Municipal Council in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Bugiri Municipal Council 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 Municipal Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the Municipality had a budget of UGX 6,423,409,883 out of which UGX. 5,606,469,303 was warranted as shown below; \nSn Details Budget Warrants \\| % age UGX UGX \\| \n\\| \n1 Recurrent 3,770,041,000 3,770,041,000 \\| 100% \n(Wage) \n2 Recurrent (Non- 2,161,929,880 1,609,751,115 \\| 100% \\|", "metadata": {"headings": [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}, [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}], [{"headings_0": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, {"headings_1": {"content": "Development _ oo", "page": 4, "level": 1}}]], "page": 5, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tan wage", "metadata": {"headings": [{"headings_0": {"content": "Tan wage", "page": 6, "level": 6}}, {"headings_1": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}], "page": 6, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 \n\\+ 491,439,003 \\| 471,438,952 \\| 100% Total \n6,423,409,883 \\| 5,606,469,303 \\| 99.99%", "metadata": {"headings": [{"headings_0": {"content": "Tan wage", "page": 6, "level": 6}}, {"headings_1": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}, [{"headings_0": {"content": "Tan wage", "page": 6, "level": 6}}, {"headings_1": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}], [{"headings_0": {"content": "Tan wage", "page": 6, "level": 6}}, {"headings_1": {"content": "'YLP Youthlivelihood Pogam", "page": 4, "level": 5}}]], "page": 6, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], "page": 6, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "below; \nTable showing expenditure on activities/outputs sampled for review \nDetails Actual Cumulative Cumulative expenditure Actual % age out of (UGX) expenditure total warrants \\_\\| \nWage expenditure 3,305,704,060 3,305,704,060 58.9% PDM 4,002,000 3,309,706,060 59% Education Development 112,895,000 3,422,601,060 61% Grant \nDDEG 164,771,859 3,587,372,919 63.9% Municipal council, Urban 283,584,632 3,870,957,551 69% and Community Access \nRoad Maintenance \nPrimary Health care 219,241,753 4,090,199,304 72.9% services \nFinance and Accounting 56,260,875 4,146,460,179 73.9% \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review. \nNo Observation Recommendation \nRevenue Performance \nThe Accounting 1.1 Performance of Local Revenue \nOfficer should \nAccording to the approved budget, the MC planned to collect devise strategies to Local revenue of UGX. 263,410,000, however; by the end of the ensure \nthat \nyear, only UGX.99,789,500 had been collected representing 38% budgeted revenue performance. Appendix 1. \nis fully collected. \nNo Source Approved ] Actual Variance budget \nCollections \n1 Taxes 18,410,000 \\| 18,410,000 0 \n2 Non-Tax 245,000,000 \\| 81,379,500 163,620,500 Revenues \n\\| Total \n263,410,000 \\| 99,789,500 163,620,500 \nUnder collection of local revenue limited the Municipality's resources and ability to execute the year\u2019s planned activities. \nI noted that the outputs funded by locally raised revenues were not identified in the entity\u2019s approved work plan; I hence couldn't identify the activities that were partially/un -implemented as a result. \nThe Accounting Officer attributed the underperformance to; \ne The valuation exercise of properties that took a substantial period of time to be completed and disrupted the collection efforts, \ne Non- receipt of Local service tax from Bugiri DLG and negative attitude of Tax payers. \nThe Accounting Officer explained that the district is undertaking vigorous revenue mobilization strategies such as sensitization timely issuance of demand notices and sealing of some businesses to enhance Local revenue collections. \n1.2 Performance of GOU warrants \nThe Accounting Officer should liaise The MC had an approved budget of UGX.6,423,409,883 from the \nwith MoFPED, and various programmes out of which UGX.5,506,679,803 was \nOther agencies to warranted resulting in a\\_ shortfall of UGX.916,730,080 \nensure that all representing 86% performance. \nbudgeted funds are released. \nThe performance of warrants from each of the programmes from \ne Development Plan Implementation. \nThe Accounting Officer explained that the responsibility for release of funds lies with the MoFPED for which the Municipal Council has no control.", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}, [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}]], "page": 6, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.3 Utilization of Warrants \nOut of the total warrants of UGX.5,606,469,303 availed during The \nAccounting the year, UGX.5,273,304,591 was utilized by the entity resulting Officer \nshould in un-utilized warrants of UGX.333,164,712 representing explain the general utilization of 94% as detailed in Appendix 4. \nunder-utilisation of warrants and the Included in the appendix is an unusual case of expenditure worth particular case of UGX. 328,315,056 in excess of the warranted amount under expenditure \nin \u2018Integrated Transport Infrastructure and Services\u2019. \nexcess of warrants under \u2018Integrated The warrants that were not utilized were meant for the activities Transport \nthat were partially or not implemented at all as detailed in Infrastructure and Appendix 5 Services\u2019. \nAs a result of failure to utilise warrants; \ne There was a heavy workload on existing staff since the entity didn\u2019t recruit and maintain enough staff to fully absorb the wage bill. This subsequently affected service delivery; and \ne The livelihoods of staff and pensioners were affected by salary and pension underpayments. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}, [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}]], "page": 8, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lack of Appropriate Performance Indicators and Targets \nin the Work Plans \nRegulation 11 (2) b of the Public Finance Management The Accounting Regulations, 2016 states that the work plan of a vote shall Officer \nshould indicate the key performance indicators to be used to gauge the ensure that going out-puts. forward proper guidance shall be Part A of the performance contract for Accounting Officers sought from the outlines the core performance requirements against which their MoFPED to ensure performance should be assessed in regard to achievement of that the indicators planned results. This requires the Accounting Officer to be and targets are assessed on the extent to which annual key performance clearly set. indicators and targets are achieved for key projects and/or \nprograms. \nI reviewed the approved work plan and sampled 10 outputs with a total of 10 activities. I noted the following; \nCategory of No. of No of No.of No of Expendi % outputs outputs activities Activi activitie ture Quantifi sampled in the ties s Amount cation outputs with without (UGX) of clear clear outputs perfo perform \nrman ance \nce \nindicato \nindica rs and \ntors targets \nand \ntarge \nts \n\\| \nFully 4 4 4 0 0.594 52% quantified", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}, [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}], [{"headings_0": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}, {"headings_1": {"content": "Tan wage", "page": 6, "level": 6}}]], "page": 8, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 9, "level": 9}}, {"headings_1": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}], "page": 9, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Substantially 0 0 0 0 0 quantified \nOutputs \nOutputs not 6 6 0 6 0.548 48% fully", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 9, "level": 9}}, {"headings_1": {"content": "Out of the total warrants of UGX.5,606,469,303, I reviewed expenditure on activities/outputs worth UGX.4,448, 181,578 (79%) as summarised in the table", "page": 6, "level": 1}}], "page": 9, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}], "page": 9, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total 10 10 4 6 1.142 100% \\| \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that this was due to the fact that the performance indicators and targets were aggregated in the system set up. \n1.5 Implementation of outputs \nThe Accounting I assessed the implementation of four (04) outputs with four (04) Officer \nshould activities worth UGX.594,324,760 and noted that; \nensure that planned outputs are fully e Two (02) outputs with two (02) activities and expenditure implemented. worth UGX.318,822,132 were fully implemented. \ne Two (02) outputs with two (02) activities worth UGX.275,502,628 were partially implemented. Out of the two (02) activities, the entity partially implemented all. \ne There were no unimplemented outputs. \nTable showing performance indicators and targets Catego No. No of No. of No of No of Expend ry of of activ Activitie activitie activitie iture outputs outp ities s fully \\|s s not Amoun uts in implem partially implem t (UGX) asses the ented implem ented \nsed outp ented \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not fully attained. For example, efforts aimed at ensuring health centres are provided with all the 41 essential medicines was only", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}, [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}], [{"headings_0": {"content": "quantified", "page": 9, "level": 9}}, {"headings_1": {"content": "outputs", "page": 9, "level": 9}}]], "page": 9, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented partially.", "metadata": {"headings": [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}], "page": 10, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Refer to Appendix 7 for details. \nThe Accounting Officer did not provide a response to the anomaly. \n- \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nBugiri MC had a wage budget of UGX.3,686,465,138, out of which UGX.3,686,465, 138 was utilised for the period under review. Below is a summary of the key findings from the special audit; \n[No Observation Recommendation 2.1 Utilization of the Wage Budget \nThe Accounting The MC had an approved wage budget of UGX.2,870,099,680, and Should ensure that obtained supplementary funding of UGX.899,941,120 resulting into a funds for recruitment revised wage budget of UGX.3,770,041,100 which was all warranted \nare rolled over to the next financial year and Out of the total warrants, UGX.3,305,704,060 was utilized by the MC the \nrecruitment resulting in un-utilized warrants of UGX.464,337,040 representing Process concluded. utilization of 87% as summarized in the table below and detailed in \nAppendix 8. \n2.2 Validation of employees on the entity payroll \nThe Accounting The Municipal council had 257 employees on the IPPS payroll of Officer should; which 254 (99%) were fully verified, 1 (0.2%) not verified, and \n02 (0.8%) did not show up. \nEngage the concerned \nIn addition, 11 individuals had not accessed the payroll by end \nService \nof June, 2023. These were captured as new records in my \nCommissions determination of the Municipal council wage bill. \nand obtain minute extracts The summary of the validation exercise is shown in the table \nof the partially", "metadata": {"headings": [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}, [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}], [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}], [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}], [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}], [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}], [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}], [{"headings_0": {"content": "implemented partially.", "page": 10, "level": 1}}, {"headings_1": {"content": "quantified", "page": 9, "level": 9}}]], "page": 10, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 11, "level": 3}}, {"headings_1": {"content": "implemented partially.", "page": 10, "level": 1}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "verified", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 11, "level": 3}}, {"headings_1": {"content": "implemented partially.", "page": 10, "level": 1}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "employees", "metadata": {"headings": [{"headings_0": {"content": "employees", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 3}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details \nNo. of Annual base (UGX) within an Individ appropriate time uals \nNumber of staff as per the payroll (June 257 3,686,465,138 \nframe for the", "metadata": {"headings": [{"headings_0": {"content": "employees", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 3}}, [{"headings_0": {"content": "employees", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 3}}]], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023. validation of the \\| \nValidated as follows; \nemployees by Total number of staff verified 254 3,446,661,096 Ministry of (complete/fully verified) (A) \nPublic Service. Partially verified(individuals whose 0 0 \ninformation availed at the physical \nverification did not fulfil all the", "metadata": {"headings": [{"headings_0": {"content": "employees", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 3}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "For the case of requirements) (B) staff who Not verified (appeared for validation 1 \nbut not verified) (C) \nThe total number of individuals who did 2 \nnot appear for headcount (no-shows) \n26,400,000 appeared for the headcount but 16,867,020 \nwere not (D) (Accounted for and not accounted", "metadata": {"headings": [{"headings_0": {"content": "employees", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 3}}, [{"headings_0": {"content": "employees", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 3}}]], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "verified,", "metadata": {"headings": [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "for) regularly review \\| Subtotal (A+B+C+D)=E 257 3,489,928,116 \nEmployees who appeared for head 11 209,179,068 the entity count but were not on payroll-New", "metadata": {"headings": [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payroll to ensure records (F) prompt removal \\| Overall total covered (E+F)\\*\\* 266 3,682,240,164 of such employees and avoid continued The following observations were made; \nloss to government. In a) Out of 254 (99%) employees appeared for the validation \naddition, the exercise and presented all the pre-requisite documents to cases \nin confirm their existence and regularity of recruitment. \nquestion should be followed up b) One (1) (0.22%) employee on the payroll appeared for \nwith a view of validation but did not satisfy the requirements of the \nrecovery. validation exercise, hence was not verified. \nThe Ministry of c) A total of 2 (0.78%) employees on the payroll did not \nPublic Service appear for the validation and were categorised as follows; \nshould make arrangements to", "metadata": {"headings": [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], "page": 11, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "iii. A total of UGX.13,793,962 was paid as salary to 1 \nIn regards to employee in question after exit and this is considered a \nemployees who financial loss to Government. \ndid not appear for \nthe headcount but d) 11 individuals whose names were not on the Municipal \nwere confirmed council\u2019s payroll by June 2023, appeared for the validation \nto have exited exercise. These individuals were included on the validated \nthe district, payroll, upon confirmation by the Accounting Officer initiate the regarding their status. \nprocess of deleting these The Accounting Officer explained that ; for employees not \nnames from the verified ,the Accounting Officer confirmed that all the staff that \npayroll. For staff appeared for validation are genuine and should therefore be \non transfer of included on the validated payroll for Bugiri Municipal Council. \nservice, the Accounting Officer should initiate \na \nprocess \nof transfer of salary payment to their new duty stations. \nThe Ministry of Public Service and \nthe Accounting Officer should delete \nemployees who did not appear for headcount and were not accounted for and the matter be investigated. \nAlways liaise with \nthe relevant stakeholders to ensure prompt updates of the payroll with not \naccess \nthe", "metadata": {"headings": [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}, [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}], [{"headings_0": {"content": "verified,", "page": 11, "level": 1}}, {"headings_1": {"content": "employees", "page": 11, "level": 1}}]], "page": 12, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "verified,", "page": 11, "level": 1}}], "page": 13, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2.3 Inconsistencies in Employee Details \nThe Accounting A total of 43 employees on the payroll had inconsistencies in Officer \nshould \ntheir dates of birth, captured in the payroll and data captured engage the affected by NIRA on the National IDs. The information is critical in the staff and ensure identification of an individual. \nthat employee records are duly Inconsistent information undermines the integrity of the updated \nand \nMunicipal council\u2019s records and may complicate the employee brought to the service history and retirement procedures. Where the errors in attention of the dates of birth increase the length of service, it may lead to the Ministry of Public irregular extension of employee service. \nService within a \nspecified timeline The Accounting Officer explained that that the Municipal council for", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "verified,", "page": 11, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "verified,", "page": 11, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "verified,", "page": 11, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "verified,", "page": 11, "level": 1}}]], "page": 13, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "appropriate", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 13, "level": 3}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}], "page": 13, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "had communicated to the affected employee to reconcile their action details with NIRA. \n2.4 Findings from Other Special Audit Procedures \ne For employee I undertook other special audit procedures to review the \nrecords were \naccuracy of the payroll including planning, budgeting and captured on payments for the period of four years (2019/2020-2022/2023). \nwrong", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 13, "level": 3}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}, [{"headings_0": {"content": "appropriate", "page": 13, "level": 3}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}], [{"headings_0": {"content": "appropriate", "page": 13, "level": 3}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}]], "page": 13, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "scale/notches", "metadata": {"headings": [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}], "page": 13, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that; \nThe Accounting a) 200 employee records were captured on wrong Officer should, scale/notches leading to an over computation of reconcile UGX.25,060,903 and under computation of payrolls on a UGX.266,335,614. monthly basis to ensure that \nsalaries are paid b wa Over-remittance of UGX.217,786,088 and under-remittance \naccurately as of UGX. 202,411,352 of statutory deductions were made by \nper the salary the entity during the period. \nscales and \nbudget for C) Over-remittance of UGX.76,225,282 and under-remittance \nannual salary of UGX.8,429,714 of non-statutory deductions were made \nincrements \nby the entity during the period. \nwhere \nnecessary. In addition, the The Accounting Officer explained that ; \nHCM system For wrong notches, annual salary increments are an should be individual employee\u2019s responsibility whose anomalies can be \nreviewed to \nresolved by automating the annual increment by the \nautomate the \nMinistry of Public service. \nincrements \nensure timely reconciliation of the amounts before effecting payments. In addition, the amounts over remitted should be followed up with a view of recovery. \ne For over and under remittance of", "metadata": {"headings": [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}, [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}], [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}], [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}], [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}], [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}], [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}], [{"headings_0": {"content": "scale/notches", "page": 13, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 13, "level": 3}}]], "page": 13, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "non-statutory", "metadata": {"headings": [{"headings_0": {"content": "non-statutory", "page": 14, "level": 1}}, {"headings_1": {"content": "scale/notches", "page": 13, "level": 1}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "deductions, the Accounting Officer should put in place controls to ensure that", "metadata": {"headings": [{"headings_0": {"content": "non-statutory", "page": 14, "level": 1}}, {"headings_1": {"content": "scale/notches", "page": 13, "level": 1}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "non-statutory", "metadata": {"headings": [{"headings_0": {"content": "non-statutory", "page": 14, "level": 1}}, {"headings_1": {"content": "non-statutory", "page": 14, "level": 1}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "deductions are", "metadata": {"headings": [{"headings_0": {"content": "non-statutory", "page": 14, "level": 1}}, {"headings_1": {"content": "non-statutory", "page": 14, "level": 1}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "always", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 14, "level": 1}}, {"headings_1": {"content": "non-statutory", "page": 14, "level": 1}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "accurately", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 14, "level": 3}}, {"headings_1": {"content": "always", "page": 14, "level": 1}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "computed and promptly paid as per the", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 14, "level": 3}}, {"headings_1": {"content": "always", "page": 14, "level": 1}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payroll register.", "metadata": {"headings": [{"headings_0": {"content": "payroll register.", "page": 14, "level": 3}}, {"headings_1": {"content": "accurately", "page": 14, "level": 3}}], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In addition, the amounts over remitted should be followed up with a view of recovery. \n2.5 Review of the MC Staff Establishment \nThe Accounting Review of the establishment revealed; \nOfficer should re- i. \nOut of 110 approved positions, a total of 68 positions assess the Municipal were filled leaving a gap of 42 vacant positions. In Council\u2019s \naddition, 2 positions were over-filled. \nestablishment and liaise with the ii. \nThe entity did not have an approved and costed staff responsible establishment for primary education. \nstakeholders with a view to mobilizing resources \nfill \nthe Municipal Council within a", "metadata": {"headings": [{"headings_0": {"content": "payroll register.", "page": 14, "level": 3}}, {"headings_1": {"content": "accurately", "page": 14, "level": 3}}, [{"headings_0": {"content": "payroll register.", "page": 14, "level": 3}}, {"headings_1": {"content": "accurately", "page": 14, "level": 3}}], [{"headings_0": {"content": "payroll register.", "page": 14, "level": 3}}, {"headings_1": {"content": "accurately", "page": 14, "level": 3}}], [{"headings_0": {"content": "payroll register.", "page": 14, "level": 3}}, {"headings_1": {"content": "accurately", "page": 14, "level": 3}}], [{"headings_0": {"content": "payroll register.", "page": 14, "level": 3}}, {"headings_1": {"content": "accurately", "page": 14, "level": 3}}]], "page": 14, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "specified", "metadata": {"headings": [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}], "page": 15, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "timeframe. \nOther Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the Municipal Council received education development grant of UGX.112,897,000 for the construction of classroom blocks, pit latrines, and supply of desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.1 Positive observations \nThe allocation of grant funding was done in accordance with the grant guidelines. oe \nI noted that allocations were consistent with guidelines \noe \nThe Municipality received and spent all the budgeted funds of UGX. 112,897,000 e \nrepresenting 100% funding. \noe [noted that the MC maintained an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \n3.1.1 Areas of Improvement \n3.1.1.1 Review of Budgeting and allocation \na) Failure to undertake mitigation measures for projects/programs with related environmental and social impacts \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks.", "metadata": {"headings": [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}, [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}], [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}], [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}], [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}], [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}], [{"headings_0": {"content": "specified", "page": 15, "level": 1}}, {"headings_1": {"content": "payroll register.", "page": 14, "level": 3}}]], "page": 15, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "specified", "page": 15, "level": 1}}], "page": 16, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 17, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. \nIn the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020. \nThe primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. \nMy previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries. \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n4.1 \nFunding of PDM Activities in the Municipal council \nMoFPED released a sum of UGX.430,689,200 to finance 4 PDM SACCOs in Bugiri MC in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The Municipal council also received UGX.4,002,265 for the PDM Administrative costs, which was paid to PDCs. \n4.2 Positive Observations \nThe HLG Core Implementation team was fully constituted as per the guideline. e \nAll the 4 quarterly performance reports were prepared e \nThere was evidence of; Mobilization and sensitization of the various stakeholders e \nat all levels including communities, \nThere was Support for the continuous formation of PDM enterprise groups, There was of the PDM and \nAll the PDM SACCOs had training of the PDM SACCO members during the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}, [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}]], "page": 18, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meeting.", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 19, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}], "page": 19, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that all the 4 PDM SACCOs operated with fully constituted Boards which held regular Board meetings. \nI reviewed the personal files of the members of the board and noted that they filled expression of interest forms prior to being elected board members. Training of local experts was carried out centrally on 27th June, 2022. \nThe training was attended by the Town Agents, CDOs, Commercial Officers, and Extension officers. \nThe HLG core implementation team trained households and enterprise group leaders in 4 on household visioning and enterprise analysis. \n4 SACCOs were registered under the Cooperative Societies Act \nAll the 4 SACCOs selected flagship projects; \nAll the 4 PDM SACCOs included the bank account opening resolution in the minutes. \nAll the sampled PDM SACCOs\u2019 bank accounts were opened in a bank as per the board resolutions. \nIn all the PDM SACCOs, the SACCO bank account number provided was captured in the signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022. \nAll the PDM SACCOs included resolution for the bank account signatories in the minutes. \nIn all the PDM SACCOs, the signatories to the bank account are the ones approved in the board resolutions. \nIn all 4 10 PDM SACCOs, the approved signatories were the ones authorising", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 19, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}], "page": 19, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payments.", "metadata": {"headings": [{"headings_0": {"content": "payments.", "page": 19, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 19, "level": 8}}], "page": 19, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that all the 28 enterprise groups in the 4 PDM SACCOs were registered by the Community Development Officers at the Division as Community Based Organizations (CBOs). \nI noted that all the 4 SACCOs had updated PDM member registers as required by the guidelines. \nI noted that funds were transferred to any of the 4 SACCOs with a signed PRF financing agreement. \nI noted that funds were transferred to any of the 4 SACCOs without submission of attestation forms. \nI further noted that no beneficiaries in all the 4 PDM SACCOs received PRF multiple times. \nI noted that the approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 4,002,265, out of which, UGX. 4,002,265 (100%) was received, leading to no shortfall. \nThe training of trainers (Core Implementation team) was carried out; and, the \n4.3.1.1 Alignment of the Municipal Council Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and Municipal council levels. \nMy review of the Municipal budget and work plans revealed that priorities were not received from sub-counties for incorporation into the Municipal council budget and work plan. \nThe Accounting Officer explained that PDM was a new project with new and ever changing implementation guidelines and by design all the funds allocated to PDM activities had not been aligned in the budget/work plans.", "metadata": {"headings": [{"headings_0": {"content": "payments.", "page": 19, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 19, "level": 8}}, [{"headings_0": {"content": "payments.", "page": 19, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 19, "level": 8}}], [{"headings_0": {"content": "payments.", "page": 19, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 19, "level": 8}}], [{"headings_0": {"content": "payments.", "page": 19, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 19, "level": 8}}]], "page": 19, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "payments.", "page": 19, "level": 1}}], "page": 20, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Divisions are identified and incorporated in the MC budget and work plans to enable alignment of PDM activities for proper implementation. \n4.3.1.2 Release of Funds to PDM SACCOs \nParagraph 3.0 of the users\u2019 handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion, October 2022 provides that the PDM Pillar 3- Financial Inclusion includes a Parish Revolving Fund (PRF), through which Government shall provide a conditional Grant, of UGX.100 million per annum, to each of the gazetted 10,594 parishes in Uganda. \nT noted that 4 PDM SACCOs received PRF in excess of UGX. 100 million leading to over release of UGX 30,689,200 as detailed in Appendix 10. \nThe excess PRF related to funds that were not transferred to the PDM SACCOS during FY 2021/2022. \nThe summary is presented in the table below and details are in Appendix 10 \n\\| SN \\| Description \\| No. of Expected Actual Variance Appendi SACCOs amount amount x", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "payments.", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "payments.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "payments.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "payments.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "payments.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "payments.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "metadata": {"headings": [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 20, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "funded \nOver release of PRF may lead to diversion of funds to non-priority activities by the PDM SACCOs. This may lead to failure to fund \nunder of other \n4.3.1.3 Disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that all the 4 PDM SACCOs had disbursed UGX.428,000,000 (99.4%) out of the PRF received of UGX.430,689,200, leaving UGX.2,689,200 (0.6%) undisbursed as detailed in Appendix 11. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that PDM program was initially mishandled as guidelines were ever changing. \nThe Accounting Officer should ensure that the PRF beneficiaries access the PRF funds entitled to them. In addition, the PDM Secretariat should be consulted for a possibility of top-up funds to beneficiaries who received less funds.", "metadata": {"headings": [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 20, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.4 \nReview of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (224 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer oe \n(AO) as Chairperson, the Municipal council Production Officer (DPO), Municipal council Commercial Officer (DCO), Municipal council Planner, and the Municipal council Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the e \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \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 MC, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Ee Structure", "metadata": {"headings": [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 21, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. General Meetings All the SACCOs held their first general The Accounting Officer by PDM SACCOs meeting more than 1 month after should sensitize SACCO their registration. \nleaders to ensure AGMs are timely held as per the The Accounting Officer explained that byelaws. \nSACCO leaders lacked adequate \nknowledge on the management of \nthese SACCOs in regard to PDM \nprogram since the project was still \nnew.", "metadata": {"headings": [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 22, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "SACCO \nTT noted that all the 4 SACCOs had The Accounting Officer \\| Committees and functional committees but lacked should liaise with the Sub Committees subcommittees, namely; Production relevant authorities and Subcommittee, \nMarketing ensure that guidelines are Subcommittee, Business clearly understood by Development Services Subcommittee, recipients. \nFinance and investment \nSubcommittee. \nFailure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOS due to the lack of appropriate", "metadata": {"headings": [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 22, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "oversight", "metadata": {"headings": [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}, {"headings_1": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}], "page": 22, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that this was due to lack of clear guidelines \n4.4.1 Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}, {"headings_1": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}, {"headings_1": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}]], "page": 22, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development e \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The e \npurpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member oe \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM e \nSACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}, {"headings_1": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}, [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}, {"headings_1": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}], [{"headings_0": {"content": "oversight", "page": 22, "level": 3}}, {"headings_1": {"content": "| 1. SACCOs over 4 | 400,000,000 430,689,200 30,689,200 10", "page": 20, "level": 3}}]], "page": 23, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 23, "level": 8}}, {"headings_1": {"content": "oversight", "page": 22, "level": 3}}], "page": 23, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 23, "level": 8}}, {"headings_1": {"content": "oversight", "page": 22, "level": 3}}], "page": 23, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 4 SACCOs were not licensed to take on The Accounting SACCOs Under the the business of lending under \\| Officer should Microfinance \nMicrofinance Institutions money lenders ensure that all PDM Institutions Money act as detailed in \nSACCOs are Lenders Act \nregistered and As a result, enforcement of recovery of licensed societies PRF from beneficiaries by the PDM under \nthe SACCOs may be legally challenged Microfinance leading to loss of funds. \nInstitutions money lenders act, 2016.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 23, "level": 8}}, {"headings_1": {"content": "oversight", "page": 22, "level": 3}}], "page": 23, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officer explained that this was still an ongoing activity. \n4.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 23, "level": 8}}, {"headings_1": {"content": "oversight", "page": 22, "level": 3}}, [{"headings_0": {"content": "registration", "page": 23, "level": 8}}, {"headings_1": {"content": "oversight", "page": 22, "level": 3}}], [{"headings_0": {"content": "registration", "page": 23, "level": 8}}, {"headings_1": {"content": "oversight", "page": 22, "level": 3}}]], "page": 23, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 24, "level": 1}}, {"headings_1": {"content": "registration", "page": 23, "level": 8}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 24, "level": 1}}, {"headings_1": {"content": "registration", "page": 23, "level": 8}}, [{"headings_0": {"content": "SACCO.", "page": 24, "level": 1}}, {"headings_1": {"content": "registration", "page": 23, "level": 8}}], [{"headings_0": {"content": "SACCO.", "page": 24, "level": 1}}, {"headings_1": {"content": "registration", "page": 23, "level": 8}}]], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Wealth \n4 parishes did not carry out wealth ranking The \nAccounting Ranking of during identification of subsistence Officer should Households households. \nensure that wealth", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 24, "level": 1}}, {"headings_1": {"content": "registration", "page": 23, "level": 8}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "ranking during", "metadata": {"headings": [{"headings_0": {"content": "ranking during", "page": 24, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 24, "level": 1}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Failure to identify subsistence households \\| identification of using the wealth ranking tool and select and subsistence implement prioritized projects may undermine households \nis the achievement of pillar objectives \ncarried out. \nThe Accounting Officer explained that is was due to the fact that program guidelines hadn\u2019t been fully understood by the key implementers", "metadata": {"headings": [{"headings_0": {"content": "ranking during", "page": 24, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 24, "level": 1}}, [{"headings_0": {"content": "ranking during", "page": 24, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 24, "level": 1}}]], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Selection e All 4 parishes selected flagship projects The Accounting and \nthat were partially inconsistent with the LG Officer should liaise Implementa \nselected priority commodities of rice, with the secretariat tion \nof \nmaize, Nile perch, tilapia, local cattle and to be directed on Prioritized/F local chicken; and \nthe new changes in", "metadata": {"headings": [{"headings_0": {"content": "ranking during", "page": 24, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 24, "level": 1}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "lagship", "metadata": {"headings": [{"headings_0": {"content": "lagship", "page": 24, "level": 1}}, {"headings_1": {"content": "ranking during", "page": 24, "level": 3}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e 70 out of 428 farmer households from all the", "metadata": {"headings": [{"headings_0": {"content": "lagship", "page": 24, "level": 1}}, {"headings_1": {"content": "ranking during", "page": 24, "level": 3}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "existing", "metadata": {"headings": [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Projects \nthe 4 wards implemented projects that are guidelines. not from the priority commodity list. This is \ndetailed in Appendix 12. \ne Failure to select and implement prioritized \nprojects may undermine achievement of \nthe 12 refers. \nI \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. \nNo explanation was provided by the Accounting Officer for the anomaly.", "metadata": {"headings": [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}, [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}], [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}]], "page": 24, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Insurance All PRF beneficiaries who carried out farming The Accounting Policy for enterprises in 4 PDM SACCOs did not obtain Officer \nshould Farming agricultural insurance policies from UAIS. incorporate or Enterprises enhance the Lack of recourse in form of insurance will requirement \nof expose the farming enterprises to the adverse insurance policy effects of climate change and may result into into the continuous failure to recover the loan funds. \ntraining program to equip farmers with The Accounting Officer explained that this was insurance \nan oversight since the program was new \nknowledge.", "metadata": {"headings": [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}], "page": 25, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the following; \ne Two (02) beneficiaries in two (02) PDM SACCOs had projects that had completely", "metadata": {"headings": [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}, [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}], [{"headings_0": {"content": "existing", "page": 24, "level": 1}}, {"headings_1": {"content": "lagship", "page": 24, "level": 1}}]], "page": 25, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "failed;", "metadata": {"headings": [{"headings_0": {"content": "failed;", "page": 25, "level": 6}}, {"headings_1": {"content": "existing", "page": 24, "level": 1}}], "page": 25, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "One (01) beneficiary in one (01) PDM SACCO had a project at a high risk of failure; oe \ne One (01) beneficiary in one (01) PDM SACCO had diverted from the initially planned enterprise. Details in appendix 13. \nThe above challenges imply that some projects will collapse thereby making it hard for beneficiaries to sustain the revolving fund through repayments. \nFurthermore, there is also a risk that the PDM programme will end up benefitting the already well-off at the expense of the targeted beneficiaries. \nThe Accounting Officer did not provide a response to the matter.", "metadata": {"headings": [{"headings_0": {"content": "failed;", "page": 25, "level": 6}}, {"headings_1": {"content": "existing", "page": 24, "level": 1}}, [{"headings_0": {"content": "failed;", "page": 25, "level": 6}}, {"headings_1": {"content": "existing", "page": 24, "level": 1}}], [{"headings_0": {"content": "failed;", "page": 25, "level": 6}}, {"headings_1": {"content": "existing", "page": 24, "level": 1}}], [{"headings_0": {"content": "failed;", "page": 25, "level": 6}}, {"headings_1": {"content": "existing", "page": 24, "level": 1}}]], "page": 25, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "failed;", "page": 25, "level": 6}}], "page": 25, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure proper beneficiary identification and selection, and should enforce effective monitoring and supervision of beneficiary projects.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "failed;", "page": 25, "level": 6}}], "page": 25, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(jyfive", "metadata": {"headings": [{"headings_0": {"content": "(jyfive", "page": 25, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 25, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "List of Appendices \nAppendix 1: Performance of Local Revenue \nIN \\|Variance eee \n\\|Suce \\| Approved \\| Actual \nLi Budget Collection \\| Collection =\u2014", "metadata": {"headings": [{"headings_0": {"content": "(jyfive", "page": 25, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}, [{"headings_0": {"content": "(jyfive", "page": 25, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], [{"headings_0": {"content": "(jyfive", "page": 25, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|_| = 4", "metadata": {"headings": [{"headings_0": {"content": "|_| = 4", "page": 26, "level": 6}}, {"headings_1": {"content": "(jyfive", "page": 25, "level": 6}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "er \\| \\| \n\\| \n\\| 1 al Local Services Tax \\| \n1 000, 000 \\| Management to explain \n\\| \n\\| \n\\| Business \\| Local Hotel Tax \n0", "metadata": {"headings": [{"headings_0": {"content": "|_| = 4", "page": 26, "level": 6}}, {"headings_1": {"content": "(jyfive", "page": 25, "level": 6}}, [{"headings_0": {"content": "|_| = 4", "page": 26, "level": 6}}, {"headings_1": {"content": "(jyfive", "page": 25, "level": 6}}], [{"headings_0": {"content": "|_| = 4", "page": 26, "level": 6}}, {"headings_1": {"content": "(jyfive", "page": 25, "level": 6}}], [{"headings_0": {"content": "|_| = 4", "page": 26, "level": 6}}, {"headings_1": {"content": "(jyfive", "page": 25, "level": 6}}], [{"headings_0": {"content": "|_| = 4", "page": 26, "level": 6}}, {"headings_1": {"content": "(jyfive", "page": 25, "level": 6}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ima", "metadata": {"headings": [{"headings_0": {"content": "Ima", "page": 26, "level": 1}}, {"headings_1": {"content": "|_| = 4", "page": 26, "level": 6}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \\| 3 licenses \n290, 000 \\| i \u2018Management to explain \ni", "metadata": {"headings": [{"headings_0": {"content": "Ima", "page": 26, "level": 1}}, {"headings_1": {"content": "|_| = 4", "page": 26, "level": 6}}, [{"headings_0": {"content": "Ima", "page": 26, "level": 1}}, {"headings_1": {"content": "|_| = 4", "page": 26, "level": 6}}], [{"headings_0": {"content": "Ima", "page": 26, "level": 1}}, {"headings_1": {"content": "|_| = 4", "page": 26, "level": 6}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Liquor", "metadata": {"headings": [{"headings_0": {"content": "Liquor", "page": 26, "level": 1}}, {"headings_1": {"content": "Ima", "page": 26, "level": 1}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "licenses", "metadata": {"headings": [{"headings_0": {"content": "licenses", "page": 26, "level": 4}}, {"headings_1": {"content": "Liquor", "page": 26, "level": 1}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \n4 \\| Oo; WA \\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "licenses", "page": 26, "level": 4}}, {"headings_1": {"content": "Liquor", "page": 26, "level": 1}}, [{"headings_0": {"content": "licenses", "page": 26, "level": 4}}, {"headings_1": {"content": "Liquor", "page": 26, "level": 1}}], [{"headings_0": {"content": "licenses", "page": 26, "level": 4}}, {"headings_1": {"content": "Liquor", "page": 26, "level": 1}}], [{"headings_0": {"content": "licenses", "page": 26, "level": 4}}, {"headings_1": {"content": "Liquor", "page": 26, "level": 1}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Other Property | 170,000 |", "metadata": {"headings": [{"headings_0": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}, {"headings_1": {"content": "licenses", "page": 26, "level": 4}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\|\\_\\_\\| income re \\| \\| Sale of goods 1,600,000 \n\\| and \\| \\| EEE \\| services \\| \\| \\| sii", "metadata": {"headings": [{"headings_0": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}, {"headings_1": {"content": "licenses", "page": 26, "level": 4}}, [{"headings_0": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}, {"headings_1": {"content": "licenses", "page": 26, "level": 4}}], [{"headings_0": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}, {"headings_1": {"content": "licenses", "page": 26, "level": 4}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cAdministrative", "metadata": {"headings": [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Penn en \n\\| fees = \\| \\| and licenses \\| \\| \n\\_ \n: Court fines and \\| \nPer ee 2 ae \\| \u201cManagement to explain \n\\| \n\\| \\_\\_\\_\\|Penalties i A r VE \\| \nOther fines and 26,000,000 0 26, \n\\| 0 \\| BER REEL a cs aids Os Sas toe ep oe ee", "metadata": {"headings": [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}, [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}], [{"headings_0": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, {"headings_1": {"content": "| Other Property | 170,000 |", "page": 26, "level": 1}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "000,000 En", "metadata": {"headings": [{"headings_0": {"content": "000,000 En", "page": 26, "level": 3}}, {"headings_1": {"content": "\u201cAdministrative", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014\u2014 Miscellaneous Penalties esas IRRE ~ 13,000,000 7 12,548,400 I \nfan \n< \n\\| \\| \\| \\| \n451,600 ne", "metadata": {"headings": [{"headings_0": {"content": "000,000 En", "page": 26, "level": 3}}, {"headings_1": {"content": "\u201cAdministrative", "page": 26, "level": 2}}, [{"headings_0": {"content": "000,000 En", "page": 26, "level": 3}}, {"headings_1": {"content": "\u201cAdministrative", "page": 26, "level": 2}}], [{"headings_0": {"content": "000,000 En", "page": 26, "level": 3}}, {"headings_1": {"content": "\u201cAdministrative", "page": 26, "level": 2}}], [{"headings_0": {"content": "000,000 En", "page": 26, "level": 3}}, {"headings_1": {"content": "\u201cAdministrative", "page": 26, "level": 2}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EN,", "metadata": {"headings": [{"headings_0": {"content": "EN,", "page": 26, "level": 2}}, {"headings_1": {"content": "000,000 En", "page": 26, "level": 3}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ne", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 26, "level": 6}}, {"headings_1": {"content": "EN,", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "attic Per are a ee \n0,000 + \\| jm \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 26, "level": 6}}, {"headings_1": {"content": "EN,", "page": 26, "level": 2}}, [{"headings_0": {"content": "ne", "page": 26, "level": 6}}, {"headings_1": {"content": "EN,", "page": 26, "level": 2}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "263,410,", "metadata": {"headings": [{"headings_0": {"content": "263,410,", "page": 26, "level": 1}}, {"headings_1": {"content": "ne", "page": 26, "level": 6}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_99,789,5( 3 500 \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "263,410,", "page": 26, "level": 1}}, {"headings_1": {"content": "ne", "page": 26, "level": 6}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "163,620 500\u00b0 7", "metadata": {"headings": [{"headings_0": {"content": "163,620 500\u00b0 7", "page": 26, "level": 1}}, {"headings_1": {"content": "263,410,", "page": 26, "level": 1}}], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \nAppendix 2: Performance of GOU warrants", "metadata": {"headings": [{"headings_0": {"content": "163,620 500\u00b0 7", "page": 26, "level": 1}}, {"headings_1": {"content": "263,410,", "page": 26, "level": 1}}, [{"headings_0": {"content": "163,620 500\u00b0 7", "page": 26, "level": 1}}, {"headings_1": {"content": "263,410,", "page": 26, "level": 1}}]], "page": 26, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Programme", "metadata": {"headings": [{"headings_0": {"content": "| Programme", "page": 27, "level": 2}}, {"headings_1": {"content": "163,620 500\u00b0 7", "page": 26, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Approved | Warrants | Variance | %age |", "metadata": {"headings": [{"headings_0": {"content": "Approved | Warrants | Variance | %age |", "page": 27, "level": 3}}, {"headings_1": {"content": "| Programme", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Le Agro- -Industrialization \\_ \nBudget 103 \\_\\_ \u201a955 L Zn 145, \n(performance \\| \n147, iu 903,954 1,200,001 99% \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Approved | Warrants | Variance | %age |", "page": 27, "level": 3}}, {"headings_1": {"content": "| Programme", "page": 27, "level": 2}}, [{"headings_0": {"content": "Approved | Warrants | Variance | %age |", "page": 27, "level": 3}}, {"headings_1": {"content": "| Programme", "page": 27, "level": 2}}], [{"headings_0": {"content": "Approved | Warrants | Variance | %age |", "page": 27, "level": 3}}, {"headings_1": {"content": "| Programme", "page": 27, "level": 2}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "A Community Mobilization 163,004,006 44,314,005 | | ~ 118,690,001 | 27% |", "metadata": {"headings": [{"headings_0": {"content": "A Community Mobilization 163,004,006 44,314,005 | | ~ 118,690,001 | 27% |", "page": 27, "level": 2}}, {"headings_1": {"content": "Approved | Warrants | Variance | %age |", "page": 27, "level": 3}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \nAnd", "metadata": {"headings": [{"headings_0": {"content": "A Community Mobilization 163,004,006 44,314,005 | | ~ 118,690,001 | 27% |", "page": 27, "level": 2}}, {"headings_1": {"content": "Approved | Warrants | Variance | %age |", "page": 27, "level": 3}}, [{"headings_0": {"content": "A Community Mobilization 163,004,006 44,314,005 | | ~ 118,690,001 | 27% |", "page": 27, "level": 2}}, {"headings_1": {"content": "Approved | Warrants | Variance | %age |", "page": 27, "level": 3}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development Mindset", "metadata": {"headings": [{"headings_0": {"content": "Development Mindset", "page": 27, "level": 1}}, {"headings_1": {"content": "A Community Mobilization 163,004,006 44,314,005 | | ~ 118,690,001 | 27% |", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Change \\_", "metadata": {"headings": [{"headings_0": {"content": "Development Mindset", "page": 27, "level": 1}}, {"headings_1": {"content": "A Community Mobilization 163,004,006 44,314,005 | | ~ 118,690,001 | 27% |", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "T | 236,340,222 ___| | 59,857,125 | I | 80%", "metadata": {"headings": [{"headings_0": {"content": "T | 236,340,222 ___| | 59,857,125 | I | 80%", "page": 27, "level": 1}}, {"headings_1": {"content": "Development Mindset", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nPan \n\\|", "metadata": {"headings": [{"headings_0": {"content": "T | 236,340,222 ___| | 59,857,125 | I | 80%", "page": 27, "level": 1}}, {"headings_1": {"content": "Development Mindset", "page": 27, "level": 1}}, [{"headings_0": {"content": "T | 236,340,222 ___| | 59,857,125 | I | 80%", "page": 27, "level": 1}}, {"headings_1": {"content": "Development Mindset", "page": 27, "level": 1}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "296,197,347", "metadata": {"headings": [{"headings_0": {"content": "296,197,347", "page": 27, "level": 1}}, {"headings_1": {"content": "T | 236,340,222 ___| | 59,857,125 | I | 80%", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u201a Implementation Er \\| \\| \\| \\| 3 And 61% \\|", "metadata": {"headings": [{"headings_0": {"content": "296,197,347", "page": 27, "level": 1}}, {"headings_1": {"content": "T | 236,340,222 ___| | 59,857,125 | I | 80%", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Governance", "metadata": {"headings": [{"headings_0": {"content": "Governance", "page": 27, "level": 2}}, {"headings_1": {"content": "296,197,347", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ Security \\| \n643,861,471 \\| 393,408, 524 \\| 250, \u201a452,947", "metadata": {"headings": [{"headings_0": {"content": "Governance", "page": 27, "level": 2}}, {"headings_1": {"content": "296,197,347", "page": 27, "level": 1}}, [{"headings_0": {"content": "Governance", "page": 27, "level": 2}}, {"headings_1": {"content": "296,197,347", "page": 27, "level": 1}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Human Capital: 3,768,810,918 | 3,707,580,917 | | 61,230,001 | |", "metadata": {"headings": [{"headings_0": {"content": "Human Capital: 3,768,810,918 | 3,707,580,917 | | 61,230,001 | |", "page": 27, "level": 1}}, {"headings_1": {"content": "Governance", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n98% \n\\| \nDevelopment Transport", "metadata": {"headings": [{"headings_0": {"content": "Human Capital: 3,768,810,918 | 3,707,580,917 | | 61,230,001 | |", "page": 27, "level": 1}}, {"headings_1": {"content": "Governance", "page": 27, "level": 2}}, [{"headings_0": {"content": "Human Capital: 3,768,810,918 | 3,707,580,917 | | 61,230,001 | |", "page": 27, "level": 1}}, {"headings_1": {"content": "Governance", "page": 27, "level": 2}}], [{"headings_0": {"content": "Human Capital: 3,768,810,918 | 3,707,580,917 | | 61,230,001 | |", "page": 27, "level": 1}}, {"headings_1": {"content": "Governance", "page": 27, "level": 2}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "metadata": {"headings": [{"headings_0": {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "page": 27, "level": 1}}, {"headings_1": {"content": "Human Capital: 3,768,810,918 | 3,707,580,917 | | 61,230,001 | |", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated \\| 24% \\| \\| Infrastructure And \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "page": 27, "level": 1}}, {"headings_1": {"content": "Human Capital: 3,768,810,918 | 3,707,580,917 | | 61,230,001 | |", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "metadata": {"headings": [{"headings_0": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}, {"headings_1": {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "93% \\| \n\u201a Environment, Climate \\| \\| \\| \\| \\| \n\\| \\| Change, Land And Water \\| 0. .h\u0131 \na \n\\| seien \\|", "metadata": {"headings": [{"headings_0": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}, {"headings_1": {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "page": 27, "level": 1}}, [{"headings_0": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}, {"headings_1": {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "page": 27, "level": 1}}], [{"headings_0": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}, {"headings_1": {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "page": 27, "level": 1}}], [{"headings_0": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}, {"headings_1": {"content": "| 511,442,000 N; 7 121,942,000 7 besitos 389,500,000 | tn 1", "page": 27, "level": 1}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0 0000000", "metadata": {"headings": [{"headings_0": {"content": "0 0000000", "page": 27, "level": 3}}, {"headings_1": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Private Sector \\| 35,468,733 27,868,733 7,600,000 79% \\| Te wa ee. I \\| \n\\| Public Sector \\| fe \\| \\| 97% \\| \n735,521,453 \\| Er \n\\| Transformation pi \\_714,021,448 \\| \\_21,500,005 \\| ME \nSustainable 100% \\| \nUrbanisation \u2014\\_ \\| 19,000,000 \\| 19,000,000 \\| at \\_ \n\u201cAnd Housing \\| \\| L", "metadata": {"headings": [{"headings_0": {"content": "0 0000000", "page": 27, "level": 3}}, {"headings_1": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}, [{"headings_0": {"content": "0 0000000", "page": 27, "level": 3}}, {"headings_1": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}], [{"headings_0": {"content": "0 0000000", "page": 27, "level": 3}}, {"headings_1": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}], [{"headings_0": {"content": "0 0000000", "page": 27, "level": 3}}, {"headings_1": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}], [{"headings_0": {"content": "0 0000000", "page": 27, "level": 3}}, {"headings_1": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}], [{"headings_0": {"content": "0 0000000", "page": 27, "level": 3}}, {"headings_1": {"content": "| \u201cNatural Resources, | 103, 000, 000 | | 96, 300, 000 | 6,700,000 |", "page": 27, "level": 1}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 27, "level": 2}}, {"headings_1": {"content": "0 0000000", "page": 27, "level": 3}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6 423, \u201a409,8 883 5, 506, 679, 803 916, \u201a730 \u201a080", "metadata": {"headings": [{"headings_0": {"content": "6 423, \u201a409,8 883 5, 506, 679, 803 916, \u201a730 \u201a080", "page": 27, "level": 1}}, {"headings_1": {"content": "Total", "page": 27, "level": 2}}], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \n\\| \\| 86% \\| Ei \nAppendix 3: Impact of under-warranting", "metadata": {"headings": [{"headings_0": {"content": "6 423, \u201a409,8 883 5, 506, 679, 803 916, \u201a730 \u201a080", "page": 27, "level": 1}}, {"headings_1": {"content": "Total", "page": 27, "level": 2}}, [{"headings_0": {"content": "6 423, \u201a409,8 883 5, 506, 679, 803 916, \u201a730 \u201a080", "page": 27, "level": 1}}, {"headings_1": {"content": "Total", "page": 27, "level": 2}}], [{"headings_0": {"content": "6 423, \u201a409,8 883 5, 506, 679, 803 916, \u201a730 \u201a080", "page": 27, "level": 1}}, {"headings_1": {"content": "Total", "page": 27, "level": 2}}]], "page": 27, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[ Programm I Amount | Activities not /partially", "metadata": {"headings": [{"headings_0": {"content": "[ Programm I Amount | Activities not /partially", "page": 28, "level": 1}}, {"headings_1": {"content": "6 423, \u201a409,8 883 5, 506, 679, 803 916, \u201a730 \u201a080", "page": 27, "level": 1}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Purpose and impact of the \\| ie \\| not \\| implemented \nwarranted activity BE", "metadata": {"headings": [{"headings_0": {"content": "[ Programm I Amount | Activities not /partially", "page": 28, "level": 1}}, {"headings_1": {"content": "6 423, \u201a409,8 883 5, 506, 679, 803 916, \u201a730 \u201a080", "page": 27, "level": 1}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "partially/un-implemented |", "metadata": {"headings": [{"headings_0": {"content": "partially/un-implemented |", "page": 28, "level": 8}}, {"headings_1": {"content": "[ Programm I Amount | Activities not /partially", "page": 28, "level": 1}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | Agro- \u0131 1,200,001 Printing, Stationery, Photocopying and \u201c| Farmer mobilization and. |", "metadata": {"headings": [{"headings_0": {"content": "| | Agro- \u0131 1,200,001 Printing, Stationery, Photocopying and \u201c| Farmer mobilization and. |", "page": 28, "level": 2}}, {"headings_1": {"content": "partially/un-implemented |", "page": 28, "level": 8}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | Industrializa | | Binding.", "metadata": {"headings": [{"headings_0": {"content": "| | Industrializa | | Binding.", "page": 28, "level": 3}}, {"headings_1": {"content": "| | Agro- \u0131 1,200,001 Printing, Stationery, Photocopying and \u201c| Farmer mobilization and. |", "page": 28, "level": 2}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| sensitization. \ntion \\| i \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| Impact \\|", "metadata": {"headings": [{"headings_0": {"content": "| | Industrializa | | Binding.", "page": 28, "level": 3}}, {"headings_1": {"content": "| | Agro- \u0131 1,200,001 Printing, Stationery, Photocopying and \u201c| Farmer mobilization and. |", "page": 28, "level": 2}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| i", "metadata": {"headings": [{"headings_0": {"content": "| i", "page": 28, "level": 2}}, {"headings_1": {"content": "| | Industrializa | | Binding.", "page": 28, "level": 3}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Efforts aimed at improving \n\\| \n\\| \n\\| \\| \\| \n\\_ \\| agricultural productivity were \\| \\| \\| hampered. \\| \n\\| 118,690,001 \\| \\| Travel \u2018inland; Payment of allowances; \na m ~ Strengthening \nCommunity \u00b0 institutional \\| \\| Mobilization \\| \\| \\| Workshops, Meetings and Seminars; support \n\\| \\| And Mindset \\| \nWelfare and Entertainment; Printing, \nCommunity sensitization \\| Change i \n\\| Stationery, Photocopying and Binding;", "metadata": {"headings": [{"headings_0": {"content": "| i", "page": 28, "level": 2}}, {"headings_1": {"content": "| | Industrializa | | Binding.", "page": 28, "level": 3}}, [{"headings_0": {"content": "| i", "page": 28, "level": 2}}, {"headings_1": {"content": "| | Industrializa | | Binding.", "page": 28, "level": 3}}], [{"headings_0": {"content": "| i", "page": 28, "level": 2}}, {"headings_1": {"content": "| | Industrializa | | Binding.", "page": 28, "level": 3}}], [{"headings_0": {"content": "| i", "page": 28, "level": 2}}, {"headings_1": {"content": "| | Industrializa | | Binding.", "page": 28, "level": 3}}]], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| e", "metadata": {"headings": [{"headings_0": {"content": "| e", "page": 28, "level": 3}}, {"headings_1": {"content": "| i", "page": 28, "level": 2}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and empowerment \\| \\| \n\\| Investment in Information and \n\\| \\| Communication Technology Services. \n\\| \\| \\| Impact \\|", "metadata": {"headings": [{"headings_0": {"content": "| e", "page": 28, "level": 3}}, {"headings_1": {"content": "| i", "page": 28, "level": 2}}, [{"headings_0": {"content": "| e", "page": 28, "level": 3}}, {"headings_1": {"content": "| i", "page": 28, "level": 2}}]], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Efforts aimed at mental re- \n\\| \\| \\| \\| \n\\| \norientation of citizens for social \\| \\| \n\\| \nand economic advancement \\| \\| \n\\| \\| \u00b0 \\| \n\\| \nStaff Training; Payments for Books, \nee ~ Planning afl Budgeting; \\_ \n\\| Developmen \\| 59,857,125 \\| Periodicals & Newspapers; Printing, \n\\| e Inspection and Monitoring. \\| . t Plan \n\\_ Stationery, Photocopying and Binding; \n\\| \u201a Implementa \\| \n\\| Litigation and related expenses; Water \\| Impact \n\\| \\_ tion \n\\| \n\\| expenses; Travel inland; and Fuel, \\| Efforts aimed at ensuring all \n\\| \n\\| \n\\_ Lubricants and Oils. \n\\| \nplanned oe are attained \nf \n2,947 Advertising and Public Relations; \n\\| \n\\| Governance \\| \n\\| Printing, Stationery, Photocopying and \n\\| And \\| \\| Binding; Investment in Information and \\| \n\\| \\| Security \\| Communication Technology Services; \\| Impact \n\\| \n\\| \n\\| Travel inland \n\\| Efforts aimed at ensuring \\| \\| Transfer to Other Government Units; \n\\| effective administration were \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}, [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}], [{"headings_0": {"content": "| |", "page": 28, "level": 1}}, {"headings_1": {"content": "| e", "page": 28, "level": 3}}]], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Payment of allowances; and Fuel,", "metadata": {"headings": [{"headings_0": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}, {"headings_1": {"content": "| |", "page": 28, "level": 1}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| hampered. \n\\| \ni \n\\| \n\\| \nand y of e Response to Gender based \\| \n\\| \n\\_ Capital \n\\| Lubricants Oils; Payment General \\| violence \n\\_ Developmen", "metadata": {"headings": [{"headings_0": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}, {"headings_1": {"content": "| |", "page": 28, "level": 1}}, [{"headings_0": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}, {"headings_1": {"content": "| |", "page": 28, "level": 1}}]], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Staff Salaries; Welfare and \n\\| \n\\+ Malaria Control and \nt \\| Entertainment; Printing, Stationery, \\| Prevention \n\\| \n\\| Photocopying and Binding; and \ne Reproductive and Infant \ninitiation nati a nn eng \n2 general community livelihood a \\| \n\\| \\_ \nby preventing/limiting \\| \\| death/suffering by preventable \\| \\_ \n\\| \n\\\\ \\| \\| i \\| disease, gender violence, and I \nI \n\\| \ni \\\\ \\| social hampered. \\| i i \n\\| factors were \n\\| \\| i \n\\| Road Maintenance ~ Integrated \\| \\| Travel inland; Payment for Fuel, \n\\| \n\\| Transport \n389,500,000 \\| Lubricants and Oils; Maintenance of \n\\|\\* Road Equipment and Fleet \\| Infrastructu \n\\| Transport Equipment; Payment of \\| Management \n\\| re And \\| Allowances; Investment in \\| \n\\| \\| Services \nInformation and Communication \\| Impact \n\\| \\| \n\\| Technology Services; Maintenance of Efforts aimed at ensuring \n\\| Buildings and Structures; \n\\| \\| \n\\| Municipal council roads are \n\\| Maintenance of Other Fixed Assets; and, \\| constantly in a good state were \\| \\| \\| Printing, Stationery, Photocopying and hampered. \n\\| \\| \\| \n\\| \\| \\| Binding, 4 \n\\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}, [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}], [{"headings_0": {"content": "| |", "page": 28, "level": 3}}, {"headings_1": {"content": "| Payment of allowances; and Fuel,", "page": 28, "level": 5}}]], "page": 28, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Natural", "metadata": {"headings": [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], "page": 29, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Workshops, \\_\\_\\_\\_\\_\\_ Meetings \nand Seminars; \\_ \\_ Planning and \u2018budgeting. \\_\\_\\_\\| \\| \\| Resources, \\| 6,700,000 \\| Welfare and Entertainment; \\| \n\\| Environmen \\| \n\\| Printing, Stationery, Photocopying and \\| Impact \n\\| \\| t, Climate \\| \n\\| Binding; and Travel inland. \nEfforts aimed at conserving and \\| \\| Change, \\| \\| \n\\| \\| \nharnessing the environment \\| \u201aLandAnd \\| \\| \n\\| were hampered. \n\\| \nPri \\| Payments 1 for \n\\| \\| \\| Welfare and \\| te 7,600,000 \\_ \\| Entertainment; Printing, Stationery, \nand market access. Sector \n\\| Developmen \\| \n\\| t \\| \\| Equipment; and Travel inland. Impac dies \nPhotocopying and Binding; Small Office \\| \\| \\| \n\\| Efforts at improving \\| \n\\| \n\\| trade and industry for local \\| \\| \\| \\| \n\\| \\| development were hampered. \n\u201a Public \\| \nen ee \\| a Purchase of Books, Periodicals & \nManaging public service i \\_ \n\\| Sector \\_ 21,500,005 \\| Newspapers; Welfare and \n\\| Transformat \\| \\| Entertainment; Purchase of Small Office \\| \n\\| performance. \\| \\| ion \\| \\| \\_ Equipment; Litigation and related \\_ Impact \ni \\| \n\\| expenses; Travel inland; and Payments \\| Efforts aimed at enhancing \n\\| \\| \n\\| \n\\_ for Fuel, Lubricants and Oils. \n\\_ human resource management \n\\| \\| \n\\_ for better service delivery were", "metadata": {"headings": [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}, [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Natural", "page": 29, "level": 2}}, {"headings_1": {"content": "| |", "page": 28, "level": 3}}]], "page": 29, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a | |", "metadata": {"headings": [{"headings_0": {"content": "a | |", "page": 29, "level": 3}}, {"headings_1": {"content": "Natural", "page": 29, "level": 2}}], "page": 29, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "hampered.", "metadata": {"headings": [{"headings_0": {"content": "hampered.", "page": 29, "level": 8}}, {"headings_1": {"content": "a | |", "page": 29, "level": 3}}], "page": 29, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| i \nee \n\\| Total \\| 916,730,08 \\| \n\\| \\| \u201a0 ee EEE \nAppendix 4: Utilisation of Warrants \n\\| S/N \\| \\| \n\\| \nProgramme 7", "metadata": {"headings": [{"headings_0": {"content": "hampered.", "page": 29, "level": 8}}, {"headings_1": {"content": "a | |", "page": 29, "level": 3}}, [{"headings_0": {"content": "hampered.", "page": 29, "level": 8}}, {"headings_1": {"content": "a | |", "page": 29, "level": 3}}], [{"headings_0": {"content": "hampered.", "page": 29, "level": 8}}, {"headings_1": {"content": "a | |", "page": 29, "level": 3}}], [{"headings_0": {"content": "hampered.", "page": 29, "level": 8}}, {"headings_1": {"content": "a | |", "page": 29, "level": 3}}], [{"headings_0": {"content": "hampered.", "page": 29, "level": 8}}, {"headings_1": {"content": "a | |", "page": 29, "level": 3}}], [{"headings_0": {"content": "hampered.", "page": 29, "level": 8}}, {"headings_1": {"content": "a | |", "page": 29, "level": 3}}]], "page": 29, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Warrants", "metadata": {"headings": [{"headings_0": {"content": "| Warrants", "page": 30, "level": 4}}, {"headings_1": {"content": "hampered.", "page": 29, "level": 8}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \u2018Utilization of \\_ \\| Variance \n\\| Yoage \\| i \n1 warrants \n\\| performan \\| \\| \n\\| \n\\| \nf \\|", "metadata": {"headings": [{"headings_0": {"content": "| Warrants", "page": 30, "level": 4}}, {"headings_1": {"content": "hampered.", "page": 29, "level": 8}}, [{"headings_0": {"content": "| Warrants", "page": 30, "level": 4}}, {"headings_1": {"content": "hampered.", "page": 29, "level": 8}}], [{"headings_0": {"content": "| Warrants", "page": 30, "level": 4}}, {"headings_1": {"content": "hampered.", "page": 29, "level": 8}}], [{"headings_0": {"content": "| Warrants", "page": 30, "level": 4}}, {"headings_1": {"content": "hampered.", "page": 29, "level": 8}}], [{"headings_0": {"content": "| Warrants", "page": 30, "level": 4}}, {"headings_1": {"content": "hampered.", "page": 29, "level": 8}}]], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "11 Agro-Industrialization 2 693, 651 | 14, 721, 410 544 |", "metadata": {"headings": [{"headings_0": {"content": "11 Agro-Industrialization 2 693, 651 | 14, 721, 410 544 |", "page": 30, "level": 3}}, {"headings_1": {"content": "| Warrants", "page": 30, "level": 4}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "245,", "metadata": {"headings": [{"headings_0": {"content": "245,", "page": 30, "level": 2}}, {"headings_1": {"content": "11 Agro-Industrialization 2 693, 651 | 14, 721, 410 544 |", "page": 30, "level": 3}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 31,182, 47% \\| \n\\| \n2 \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "245,", "page": 30, "level": 2}}, {"headings_1": {"content": "11 Agro-Industrialization 2 693, 651 | 14, 721, 410 544 |", "page": 30, "level": 3}}, [{"headings_0": {"content": "245,", "page": 30, "level": 2}}, {"headings_1": {"content": "11 Agro-Industrialization 2 693, 651 | 14, 721, 410 544 |", "page": 30, "level": 3}}], [{"headings_0": {"content": "245,", "page": 30, "level": 2}}, {"headings_1": {"content": "11 Agro-Industrialization 2 693, 651 | 14, 721, 410 544 |", "page": 30, "level": 3}}]], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "metadata": {"headings": [{"headings_0": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}, {"headings_1": {"content": "245,", "page": 30, "level": 2}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|\\_\\_\\| \\| Change ee \\| I 3 \nDevelopment \\_ Plan Implementation \n236, 340, 222 t 219,204,365", "metadata": {"headings": [{"headings_0": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}, {"headings_1": {"content": "245,", "page": 30, "level": 2}}, [{"headings_0": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}, {"headings_1": {"content": "245,", "page": 30, "level": 2}}]], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1, 135, 857 | 3% a", "metadata": {"headings": [{"headings_0": {"content": "1, 135, 857 | 3% a", "page": 30, "level": 1}}, {"headings_1": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| [ \\| 393,408,524 389,527,038 \\| \n\\_\\_] \\| r \n~ Human Capital", "metadata": {"headings": [{"headings_0": {"content": "1, 135, 857 | 3% a", "page": 30, "level": 1}}, {"headings_1": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}, [{"headings_0": {"content": "1, 135, 857 | 3% a", "page": 30, "level": 1}}, {"headings_1": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}], [{"headings_0": {"content": "1, 135, 857 | 3% a", "page": 30, "level": 1}}, {"headings_1": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}], [{"headings_0": {"content": "1, 135, 857 | 3% a", "page": 30, "level": 1}}, {"headings_1": {"content": "Community Mobilization And Mindset m 44, 314, 005 | 47,1 131, 781 ~~ (2,817,776) 106%", "page": 30, "level": 2}}]], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Development 3 707,580,917 a 3828, 401,300 | _382,179,617", "metadata": {"headings": [{"headings_0": {"content": "| Development 3 707,580,917 a 3828, 401,300 | _382,179,617", "page": 30, "level": 1}}, {"headings_1": {"content": "1, 135, 857 | 3% a", "page": 30, "level": 1}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated Ruman", "metadata": {"headings": [{"headings_0": {"content": "Integrated Ruman", "page": 30, "level": 1}}, {"headings_1": {"content": "| Development 3 707,580,917 a 3828, 401,300 | _382,179,617", "page": 30, "level": 1}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Capital Transport Di \nInfrastructure u \nit \u201a942, 000", "metadata": {"headings": [{"headings_0": {"content": "Integrated Ruman", "page": 30, "level": 1}}, {"headings_1": {"content": "| Development 3 707,580,917 a 3828, 401,300 | _382,179,617", "page": 30, "level": 1}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "450,257,056", "metadata": {"headings": [{"headings_0": {"content": "450,257,056", "page": 30, "level": 1}}, {"headings_1": {"content": "Integrated Ruman", "page": 30, "level": 1}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u ~ (328,315,056) = \\| \n\\| \n\\_\\_\\| And Services 2a", "metadata": {"headings": [{"headings_0": {"content": "450,257,056", "page": 30, "level": 1}}, {"headings_1": {"content": "Integrated Ruman", "page": 30, "level": 1}}, [{"headings_0": {"content": "450,257,056", "page": 30, "level": 1}}, {"headings_1": {"content": "Integrated Ruman", "page": 30, "level": 1}}]], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Natural", "metadata": {"headings": [{"headings_0": {"content": "Natural", "page": 30, "level": 2}}, {"headings_1": {"content": "450,257,056", "page": 30, "level": 1}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nResources, Environment, lei \\| \n96, \u201a300,000 1 \\| 96,270, RR", "metadata": {"headings": [{"headings_0": {"content": "Natural", "page": 30, "level": 2}}, {"headings_1": {"content": "450,257,056", "page": 30, "level": 1}}, [{"headings_0": {"content": "Natural", "page": 30, "level": 2}}, {"headings_1": {"content": "450,257,056", "page": 30, "level": 1}}]], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29,", "metadata": {"headings": [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Climate Change, Land And water \\|. \nis u Private Sector Development \n\\| \nAppendix 5: Impact of Under-Utilisation of Warrants \n\\| No. \\| Programme \n\\| \\| Warrants \\| Activities affected bythe \\| Reason for the \nt \nI \\| \\| \\| \\| \\| not Utilized under utilization \nunder-utilization \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}, [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}], [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}], [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}], [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}], [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}], [{"headings_0": {"content": "29,", "page": 30, "level": 1}}, {"headings_1": {"content": "Natural", "page": 30, "level": 2}}]], "page": 30, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "metadata": {"headings": [{"headings_0": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}, {"headings_1": {"content": "29,", "page": 30, "level": 1}}], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Management to", "metadata": {"headings": [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Community Mobilization 3 T GQ 817, 776) \n\\| Ale a \n2 \\| n/a Management \nnn \\| \\| to. \\| \\| \\_\\|\\_And Mindset Change = \n\\| \nexplain, \n\\| Plan \nco Development \\_ 17, \\_ 135, 857 a eee eee \n\\| Payment of general staff \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}, [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}], [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}], [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}], [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}], [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}], [{"headings_0": {"content": "| Management to", "page": 31, "level": 4}}, {"headings_1": {"content": "| Bene [ \u2018Agro-Industrialization | 130, 972, 044 Payment of general staff", "page": 31, "level": 1}}]], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 31, "level": 1}}, {"headings_1": {"content": "| Management to", "page": 31, "level": 4}}], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 31, "level": 2}}, {"headings_1": {"content": "Management", "page": 31, "level": 1}}], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \u201eImplementation \\| aa een \\_\\|salaries 2 \n\\|4 = \n\\| \\| \\| Governance And \nSecurity \\| \\| 3, 881, 486. Payment general staff \n\\| \\| of \\| Management to \npltgaasll", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 31, "level": 2}}, {"headings_1": {"content": "Management", "page": 31, "level": 1}}, [{"headings_0": {"content": "to", "page": 31, "level": 2}}, {"headings_1": {"content": "Management", "page": 31, "level": 1}}], [{"headings_0": {"content": "to", "page": 31, "level": 2}}, {"headings_1": {"content": "Management", "page": 31, "level": 1}}], [{"headings_0": {"content": "to", "page": 31, "level": 2}}, {"headings_1": {"content": "Management", "page": 31, "level": 1}}], [{"headings_0": {"content": "to", "page": 31, "level": 2}}, {"headings_1": {"content": "Management", "page": 31, "level": 1}}]], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "metadata": {"headings": [{"headings_0": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}, {"headings_1": {"content": "to", "page": 31, "level": 2}}], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nexplain \nI5 \\| \n617 \\| Payment of \nee general San ae \\_\\_ \\| Management to", "metadata": {"headings": [{"headings_0": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}, {"headings_1": {"content": "to", "page": 31, "level": 2}}, [{"headings_0": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}, {"headings_1": {"content": "to", "page": 31, "level": 2}}], [{"headings_0": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}, {"headings_1": {"content": "to", "page": 31, "level": 2}}], [{"headings_0": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}, {"headings_1": {"content": "to", "page": 31, "level": 2}}]], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Development", "metadata": {"headings": [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| salaries, and construction of \\| explain \nr \n\\| \n\\| 6 \\| Integrated Transport (328, 315, 056) nya \n\\| Management to \\| \n\\| explain \\| \\| \\| Infrastructure And \\| \n\u2014\u2014 [Services 0000 \\| cc \n\\| \\| ira 7 \\| Natural Resources, 29,836 \u201a Payment of general staff \n\\| \\| Environment, Climate \\| \n\\| salaries \n\\\\\\_\\_ Change, Land And Wate can \n\\| Bar Paym staff \\| \\| \n8 Private Sector \n\\| nt of general Management to \n\\| \\| Development \nsalaries; and payments for Fuel explain \n\\| \n\\| 9 \\| Public Sector \n8,351,790 \\| Payment \u00a2 of genera \n\\| Management to \\|", "metadata": {"headings": [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}, [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Development", "page": 31, "level": 2}}, {"headings_1": {"content": "SERIEN Human Capital EEE. N 382, 179, re salaries", "page": 31, "level": 3}}]], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 LITBSEBSOFTNBUOD |", "metadata": {"headings": [{"headings_0": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Development", "page": 31, "level": 2}}], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0 \u201a Salaries, pensions and gratulty \\| exoein \\| \n\\| Total \\| 333,164,712 \\| \\| \\| \n\\| \nAppendix 6: Out-puts without appropriate indicators and targets \n/ No. \\| Pr rogramme \\| Budget \\| Te Out- -put \\| Activities \\| Audit \\| Audit Managem \\| \\| I \\| Budget \\|", "metadata": {"headings": [{"headings_0": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Development", "page": 31, "level": 2}}, [{"headings_0": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Development", "page": 31, "level": 2}}], [{"headings_0": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Development", "page": 31, "level": 2}}], [{"headings_0": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Development", "page": 31, "level": 2}}], [{"headings_0": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Development", "page": 31, "level": 2}}]], "page": 31, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Output Output budget (UGX) | N comment", "metadata": {"headings": [{"headings_0": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}, {"headings_1": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \\|... \\| \non \\| comment ent i ode \n\\| \\| \\| \\_\\|\\_on \\|\\_\\_\\| indicators targets \\| Response \\|", "metadata": {"headings": [{"headings_0": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}, {"headings_1": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}, [{"headings_0": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}, {"headings_1": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}, {"headings_1": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}, {"headings_1": {"content": "\u2014 LITBSEBSOFTNBUOD |", "page": 31, "level": 1}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "metadata": {"headings": [{"headings_0": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}, {"headings_1": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Human \n\\| The 4% \\| Manageme \\| \ni \\| \\| \\| \\| \\| \\| stated. \u201a target \\_ntto i \nCapital ; acilities alas \\| \\| of \\| i \\| \\| \\| \n\\| \n\\| \\| \\| \\| \\| doesn't \\| respond \\| \nDevelopment Manageme classrooms \\| \\| \\| \\| \\| \\| \\| \\_ \\| \n\\| nt \\| toimprove \\| \\| have \\| \\| \\| \\| \\| \\| \\| \npupil-to- \\| \\| enough \\| \\| \\| \\| \\| \n\\| classroom \\| \\| context to \\| \n\\| \\| \\| \ni \\| i \\| \\| : \\| i i ratio : show how \n\\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| \\| itrelatesto \\| \\| \\| \\| \\| \\| quantity of \\| \\| \\| \\| \\| \\| \\| \\| \\| classrooms \\| \\| \\| \\| \\| \\| \\| \\| \nto be \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}, {"headings_1": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}, [{"headings_0": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}, {"headings_1": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}], [{"headings_0": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}, {"headings_1": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}], [{"headings_0": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}, {"headings_1": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}], [{"headings_0": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}, {"headings_1": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}], [{"headings_0": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}, {"headings_1": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}], [{"headings_0": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}, {"headings_1": {"content": "| Output Output budget (UGX) | N comment", "page": 32, "level": 8}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | | | | constructed | |", "metadata": {"headings": [{"headings_0": {"content": "| | | | | constructed | |", "page": 32, "level": 6}}, {"headings_1": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| | | | | constructed | |", "page": 32, "level": 6}}, {"headings_1": {"content": "' 320003 | Assets and | 112,897,296 | Construction | Indicator", "page": 32, "level": 2}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nineties Public ioe nol I Capacity Hin 090,", "metadata": {"headings": [{"headings_0": {"content": "nineties Public ioe nol I Capacity Hin 090,", "page": 32, "level": 2}}, {"headings_1": {"content": "| | | | | constructed | |", "page": 32, "level": 6}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "nineties Public ioe nol I Capacity Hin 090,", "page": 32, "level": 2}}, {"headings_1": {"content": "| | | | | constructed | |", "page": 32, "level": 6}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "nineties Public ioe nol I Capacity Hin 090,", "page": 32, "level": 2}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Sector 010008 A; Training of i \\| \n\\| 000\u00b0 Indicator Bee ee 15% Manageme eer \nir The einai \\| \\| \\| Transformatio Strengthen \nofficers ; stated. target \\| nt to \\| \\| \\| \\| \\| \\| \\| in \\| ing \\| under doesn't respond \\| \\| \\| \\| National \\| \\| have \\| \\| \\| \\| \\| \\| \\| Service \\| enough \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "nineties Public ioe nol I Capacity Hin 090,", "page": 32, "level": 2}}, [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "nineties Public ioe nol I Capacity Hin 090,", "page": 32, "level": 2}}], [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "nineties Public ioe nol I Capacity Hin 090,", "page": 32, "level": 2}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 32, "level": 4}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Scheme \\| \\| contextto \\| \\| \\| show how \\| \n\\| \ni \nit relates to \n\\| \n\\| \\| \n\\| \\| \\| \\| \n\\| quantity of \\| \\| \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 32, "level": 4}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}, [{"headings_0": {"content": "| | |", "page": 32, "level": 4}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 32, "level": 4}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 32, "level": 4}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "{ Governance Po BEE EEE [J", "metadata": {"headings": [{"headings_0": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}, {"headings_1": {"content": "| | |", "page": 32, "level": 4}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| officers to \nbe trained \\| \\| 000014 Administrat \\| 00 557,128,471 Management \\| Indicator ' \\| The18% \\| Manageme \\| \\| i i i : : \\| \\| And Security \\| \\_ ive and \\| \n\\| Of assets \\| stated. target \u0131 ntto i \\| \\| \\| Support \\| \\| \\| doesn't \\| respond \\| \n\\| \\| \\| \\| \\| \\|enough \\| \n\\| \\| \\| Services \\| \\| \\| \\| have \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}, {"headings_1": {"content": "| | |", "page": 32, "level": 4}}, [{"headings_0": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}, {"headings_1": {"content": "| | |", "page": 32, "level": 4}}], [{"headings_0": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}, {"headings_1": {"content": "| | |", "page": 32, "level": 4}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| context to \\| \\| \\| \\| \\| \n\\| \\| showhow \\| \\| \\| / i \n\\| \\| itrelatesto \n\\| \\| \\| \n\\| \\| \\| manageme \\| \\| \\| \\| \\| \\| \\| of \nnt \n\\| \n4 \\| Integrated \nInfrastruct 40,542,000 Availing \\| Indicator 1 The 10% \\| Manageme i \n\\| \n\\| \\_ \\| Municipal : stated. target \n\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}, [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}], [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}], [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}], [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}], [{"headings_0": {"content": "| |", "page": 32, "level": 2}}, {"headings_1": {"content": "{ Governance Po BEE EEE [J", "page": 32, "level": 1}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 32, "level": 1}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| Infrastructure \\| \\| Developme \nure \\| \\| \\| nt to I \\| And Services \\| nt and \\| \\| \\| \n\\| council and \ndoesn't \\| respond \\| \\| zonal \\| \\| have \n\\| \\| \\| Manageme \\| \\| equipment \\| enough \\|", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 32, "level": 1}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}, [{"headings_0": {"content": "Transport", "page": 32, "level": 1}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}], [{"headings_0": {"content": "Transport", "page": 32, "level": 1}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}], [{"headings_0": {"content": "Transport", "page": 32, "level": 1}}, {"headings_1": {"content": "| |", "page": 32, "level": 2}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lf mb", "metadata": {"headings": [{"headings_0": {"content": "Lf mb", "page": 32, "level": 2}}, {"headings_1": {"content": "Transport", "page": 32, "level": 1}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \ncontext. \\|\\| \\| \n\\| 000 Use 19,000,000 \n5 Sustainable \\| 280006 \\| Land \\_ \n\\| Compliance \\| Indicator \n\\| The50% \\| Manageme \\| \\| \\| \n\\_ Urbanization Compliance \\| to \\|", "metadata": {"headings": [{"headings_0": {"content": "Lf mb", "page": 32, "level": 2}}, {"headings_1": {"content": "Transport", "page": 32, "level": 1}}, [{"headings_0": {"content": "Lf mb", "page": 32, "level": 2}}, {"headings_1": {"content": "Transport", "page": 32, "level": 1}}], [{"headings_0": {"content": "Lf mb", "page": 32, "level": 2}}, {"headings_1": {"content": "Transport", "page": 32, "level": 1}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| And Housing e / _ i planning \\ doesn't respond |", "metadata": {"headings": [{"headings_0": {"content": "| And Housing e / _ i planning \\ doesn't respond |", "page": 32, "level": 1}}, {"headings_1": {"content": "Lf mb", "page": 32, "level": 2}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 32, "level": 1}}, {"headings_1": {"content": "| And Housing e / _ i planning \\ doesn't respond |", "page": 32, "level": 1}}], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "physical \\| stated. target \\_ nt to \n\\| \\| \n\\| \n\\| \n\\| i \\| i i : i \\\\ \\| i i \\| \\| regulatory have \n\\| \nAppendix 7: Implementation of planned outputs Fully i lemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 32, "level": 1}}, {"headings_1": {"content": "| And Housing e / _ i planning \\ doesn't respond |", "page": 32, "level": 1}}, [{"headings_0": {"content": "| |", "page": 32, "level": 1}}, {"headings_1": {"content": "| And Housing e / _ i planning \\ doesn't respond |", "page": 32, "level": 1}}], [{"headings_0": {"content": "| |", "page": 32, "level": 1}}, {"headings_1": {"content": "| And Housing e / _ i planning \\ doesn't respond |", "page": 32, "level": 1}}], [{"headings_0": {"content": "| |", "page": 32, "level": 1}}, {"headings_1": {"content": "| And Housing e / _ i planning \\ doesn't respond |", "page": 32, "level": 1}}]], "page": 32, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "imp", "metadata": {"headings": [{"headings_0": {"content": "imp", "page": 33, "level": 3}}, {"headings_1": {"content": "| |", "page": 32, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No. \\| \\| Program \\| prose \n\\| Budget \\| TotalOut- \\| TotalNo \\| Number of \\| \\| \\| \\| \\| fully Out-put \\| put \\| activities \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "imp", "page": 33, "level": 3}}, {"headings_1": {"content": "| |", "page": 32, "level": 1}}, [{"headings_0": {"content": "imp", "page": 33, "level": 3}}, {"headings_1": {"content": "| |", "page": 32, "level": 1}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 33, "level": 3}}, {"headings_1": {"content": "imp", "page": 33, "level": 3}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \\| expenditure \\| inthe \\| implemented \\| UGX \u2018000\" \\| \\_out-put \\| activities J \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 33, "level": 3}}, {"headings_1": {"content": "imp", "page": 33, "level": 3}}, [{"headings_0": {"content": "| |", "page": 33, "level": 3}}, {"headings_1": {"content": "imp", "page": 33, "level": 3}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 11 i : i 1 | in", "metadata": {"headings": [{"headings_0": {"content": "| 11 i : i 1 | in", "page": 33, "level": 1}}, {"headings_1": {"content": "| |", "page": 33, "level": 3}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Age \"Institutional 01041101 \\| 37,247, 955 35,237,500 \n\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "| 11 i : i 1 | in", "page": 33, "level": 1}}, {"headings_1": {"content": "| |", "page": 33, "level": 3}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | | Industrialization Strengthening | Extension | \\", "metadata": {"headings": [{"headings_0": {"content": "| | | Industrialization Strengthening | Extension | \\", "page": 33, "level": 2}}, {"headings_1": {"content": "| 11 i : i 1 | in", "page": 33, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| i \\| j i \\| \n\u201a and \\| workers \n\\| \n: \\| \\| i \\| i \\| \\| Coordination \\| trained in i \n\\| : \\| \\| \\| entire \\| \\| \\| \\| \\| I i 3 i \\| \\| \\| \u201a i i \ni value chain . \\| : \\| focused \\| iL i \\| skills", "metadata": {"headings": [{"headings_0": {"content": "| | | Industrialization Strengthening | Extension | \\", "page": 33, "level": 2}}, {"headings_1": {"content": "| 11 i : i 1 | in", "page": 33, "level": 1}}, [{"headings_0": {"content": "| | | Industrialization Strengthening | Extension | \\", "page": 33, "level": 2}}, {"headings_1": {"content": "| 11 i : i 1 | in", "page": 33, "level": 1}}], [{"headings_0": {"content": "| | | Industrialization Strengthening | Extension | \\", "page": 33, "level": 2}}, {"headings_1": {"content": "| 11 i : i 1 | in", "page": 33, "level": 1}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "P Ta", "metadata": {"headings": [{"headings_0": {"content": "P Ta", "page": 33, "level": 1}}, {"headings_1": {"content": "| | | Industrialization Strengthening | Extension | \\", "page": 33, "level": 2}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "page": 33, "level": 5}}, {"headings_1": {"content": "P Ta", "page": 33, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \nTransport Asset Community \\| \nInfrastructure \\| Management \\| access & And Services \\| \n\\| feeder \n\\| \nroads \n\\| \n\\| \\| constructed \\| \\| & maintained \n\\| \\| to facilitate \nmarket \nu", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "page": 33, "level": 5}}, {"headings_1": {"content": "P Ta", "page": 33, "level": 1}}, [{"headings_0": {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "page": 33, "level": 5}}, {"headings_1": {"content": "P Ta", "page": 33, "level": 1}}], [{"headings_0": {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "page": 33, "level": 5}}, {"headings_1": {"content": "P Ta", "page": 33, "level": 1}}], [{"headings_0": {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "page": 33, "level": 5}}, {"headings_1": {"content": "P Ta", "page": 33, "level": 1}}], [{"headings_0": {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "page": 33, "level": 5}}, {"headings_1": {"content": "P Ta", "page": 33, "level": 1}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 33, "level": 4}}, {"headings_1": {"content": "Integrated Transport 09040106 \u2014 315, \u201a000, 000 283, \u201a584, 632", "page": 33, "level": 5}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "CESS nie 352,247, 955 | | 318, 822, 132 |", "metadata": {"headings": [{"headings_0": {"content": "CESS nie 352,247, 955 | | 318, 822, 132 |", "page": 33, "level": 1}}, {"headings_1": {"content": "| Total", "page": 33, "level": 4}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\\\ Li, re ernennen \nee a eEEeTeNSssEe erh ENCETTEETERETTEeFREeEeTTErAReE \\| \nPartially Implemented out-puts \nIN \\| Program Is = Sub-", "metadata": {"headings": [{"headings_0": {"content": "CESS nie 352,247, 955 | | 318, 822, 132 |", "page": 33, "level": 1}}, {"headings_1": {"content": "| Total", "page": 33, "level": 4}}, [{"headings_0": {"content": "CESS nie 352,247, 955 | | 318, 822, 132 |", "page": 33, "level": 1}}, {"headings_1": {"content": "| Total", "page": 33, "level": 4}}], [{"headings_0": {"content": "CESS nie 352,247, 955 | | 318, 822, 132 |", "page": 33, "level": 1}}, {"headings_1": {"content": "| Total", "page": 33, "level": 4}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| PIAP", "metadata": {"headings": [{"headings_0": {"content": "| PIAP", "page": 33, "level": 1}}, {"headings_1": {"content": "CESS nie 352,247, 955 | | 318, 822, 132 |", "page": 33, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "metadata": {"headings": [{"headings_0": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}, {"headings_1": {"content": "| PIAP", "page": 33, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| progra \nOut- \\| Out-put \\|No offully \\| of of", "metadata": {"headings": [{"headings_0": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}, {"headings_1": {"content": "| PIAP", "page": 33, "level": 1}}, [{"headings_0": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}, {"headings_1": {"content": "| PIAP", "page": 33, "level": 1}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 0.", "metadata": {"headings": [{"headings_0": {"content": "| 0.", "page": 33, "level": 1}}, {"headings_1": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "put \\| expendi activi impleme \\| partially activities \\| \\| \nm \n\\| \\| \\| \\|nted \\| \\| ture ties in impleme not \\| \\| \\| \n\\| \\| the \\| activities nted impleme \n\\| \n\\} \\| \\| activities \\| nted \ni \\| \\| \\| i mm \\| l \u201cPopulati ase \\\\ \n\\| \\| \\| \\|1 \\|Human \\| \\| 1203010 \n\\| : %", "metadata": {"headings": [{"headings_0": {"content": "| 0.", "page": 33, "level": 1}}, {"headings_1": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}, [{"headings_0": {"content": "| 0.", "page": 33, "level": 1}}, {"headings_1": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}], [{"headings_0": {"content": "| 0.", "page": 33, "level": 1}}, {"headings_1": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}], [{"headings_0": {"content": "| 0.", "page": 33, "level": 1}}, {"headings_1": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}], [{"headings_0": {"content": "| 0.", "page": 33, "level": 1}}, {"headings_1": {"content": "| Budget | I Total Total | Number | \u2018Number | Number |", "page": 33, "level": 5}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nenn i |", "metadata": {"headings": [{"headings_0": {"content": "nenn i |", "page": 33, "level": 1}}, {"headings_1": {"content": "| 0.", "page": 33, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i", "metadata": {"headings": [{"headings_0": {"content": "nenn i |", "page": 33, "level": 1}}, {"headings_1": {"content": "| 0.", "page": 33, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Capital 501 227,595 | 219,241,", "metadata": {"headings": [{"headings_0": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}, {"headings_1": {"content": "nenn i |", "page": 33, "level": 1}}], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| on \\\\ \\| \\| Developm Health, \\| Basket of \u201a831 \\| 753 \n\\| \\| \\| \nent Safety 41 i ' \\| \\| : and essential \\| \\| Manage \\| medicine \\| \n\\| \\_savailed \\| ll... ment \\| 00 \n2 \\| Developm Resourc \\| 1801060 \n\\| \\| e \nAppendix 8: Utilization of the wage budget \nApproved \nDepartmental name Budget Revised Budget \\_\\| Warrant Payments Production 78,000,000 100,800,000 101,599,999 70,431,710 Community based \nservices 90,000,000 an \\| \\_ 90,000,000 89,970,164 Commercial 20,000,000 20,000,000 20,000,000 18,502,119 Works 76,000,000 76,000,000 76,000,000 69,777,696 Education \n727,026,738 727,026,738 727,026,738 LC 645,707,142 Education 618,346,917 996,835,932 905,648,989 876,384,226 Education 326,834,252 665,921,257 734,708,202 578,902,969 \\|", "metadata": {"headings": [{"headings_0": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}, {"headings_1": {"content": "nenn i |", "page": 33, "level": 1}}, [{"headings_0": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}, {"headings_1": {"content": "nenn i |", "page": 33, "level": 1}}], [{"headings_0": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}, {"headings_1": {"content": "nenn i |", "page": 33, "level": 1}}], [{"headings_0": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}, {"headings_1": {"content": "nenn i |", "page": 33, "level": 1}}]], "page": 33, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Education", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 34, "level": 9}}, {"headings_1": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}], "page": 34, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "32,000,000 \\| 32,000,000 32,000,000 29,345,124 Health 352,329,448 465,694,848 487,294,848 377,962,131 ee Administration 325,511,325 371,711,325 371,711,324 348,251,923 unit 32,000,000 32,000,000 32,000,000 29,384,086 Statutory bodies 33,000,000 33,000,000 33,000,000 \\| 32,103,582 Trade, industry and local \ndevelopment 23,933,000 23,533,000 23,533,000 20,599,045 Internal audit 38,000,000 38,000,000 38,000,000 37,753,535 Finance 97,518,000 97,518,000 97,518,000 80,628,608 TOTAL \n2,870,099,680 3,770,041,100 3,770,041,100 3,305,704,060 \nAppendix 9: Education Grant Procurements", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 34, "level": 9}}, {"headings_1": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}, [{"headings_0": {"content": "Education", "page": 34, "level": 9}}, {"headings_1": {"content": "| Capital 501 227,595 | 219,241,", "page": 33, "level": 1}}]], "page": 34, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "metadata": {"headings": [{"headings_0": {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "page": 35, "level": 2}}, {"headings_1": {"content": "Education", "page": 34, "level": 9}}], "page": 35, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "page": 35, "level": 2}}, {"headings_1": {"content": "Education", "page": 34, "level": 9}}, [{"headings_0": {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "page": 35, "level": 2}}, {"headings_1": {"content": "Education", "page": 34, "level": 9}}]], "page": 35, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "or", "metadata": {"headings": [{"headings_0": {"content": "or", "page": 35, "level": 2}}, {"headings_1": {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "page": 35, "level": 2}}], "page": 35, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "t Serial \n\\| \nmeasures for \\| of contract \u2014 \\| \nNumber environmental managers \n\\| \nand social \n\\| from sector \\| \n\\| \\| \\} \\| impact specialists \\| \n\\| \\| \\| en 80,397, 000 No \ni BMC \\| Two \\| \n\\| No \\| \n\\| \ni \nI 702/WKS/ 22- \\| Classroom \\| \n\\| \n\\| \n\\| 23/00003 \\|Blockat \\| \\| \\| \\| Bugubo \\| \\| \\| \\| \\| Butambula \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "or", "page": 35, "level": 2}}, {"headings_1": {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "page": 35, "level": 2}}, [{"headings_0": {"content": "or", "page": 35, "level": 2}}, {"headings_1": {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "page": 35, "level": 2}}], [{"headings_0": {"content": "or", "page": 35, "level": 2}}, {"headings_1": {"content": "| | Procurement | Details | 4 Amount | Mitigation | Appointment | Frequency |", "page": 35, "level": 2}}]], "page": 35, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Water tank", "metadata": {"headings": [{"headings_0": {"content": "| Water tank", "page": 35, "level": 1}}, {"headings_1": {"content": "or", "page": 35, "level": 2}}], "page": 35, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| at Bugubo", "metadata": {"headings": [{"headings_0": {"content": "| Water tank", "page": 35, "level": 1}}, {"headings_1": {"content": "or", "page": 35, "level": 2}}], "page": 35, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Butambula", "metadata": {"headings": [{"headings_0": {"content": "| Butambula", "page": 35, "level": 3}}, {"headings_1": {"content": "| Water tank", "page": 35, "level": 1}}], "page": 35, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 10: Over-release of PRF to PDM SACCOs \nSN. Name of SACCO Expected Actual PRF Variance Remarks \nPRF (UGX.) (UGX.) (UGX.) \n1 Nkusi Eastern \n100,000,000 107,672,300 7,672,300 PRF not transferred to the Division PDM SACCO \nPDM SACCOs in the F/Y", "metadata": {"headings": [{"headings_0": {"content": "| Butambula", "page": 35, "level": 3}}, {"headings_1": {"content": "| Water tank", "page": 35, "level": 1}}, [{"headings_0": {"content": "| Butambula", "page": 35, "level": 3}}, {"headings_1": {"content": "| Water tank", "page": 35, "level": 1}}]], "page": 36, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2021/22", "metadata": {"headings": [{"headings_0": {"content": "2021/22", "page": 36, "level": 1}}, {"headings_1": {"content": "| Butambula", "page": 35, "level": 3}}], "page": 36, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Naluwerere Eastern 100,000,000 107,672,300 7,672,300 PRF not transferred to the Division PDM SACCO \nPDM SACCOs in the F/Y \n3 Bwole Western \n100,000,000 107,672,300 Division PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "2021/22", "page": 36, "level": 1}}, {"headings_1": {"content": "| Butambula", "page": 35, "level": 3}}, [{"headings_0": {"content": "2021/22", "page": 36, "level": 1}}, {"headings_1": {"content": "| Butambula", "page": 35, "level": 3}}]], "page": 36, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2021/23", "metadata": {"headings": [{"headings_0": {"content": "2021/23", "page": 36, "level": 1}}, {"headings_1": {"content": "2021/22", "page": 36, "level": 1}}], "page": 36, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7,672,300 PRF not transferred to the PDM SACCOs in the F/Y 2021/24 \n4 Ndifakulya Western 100,000,000 107,672,300 7,672,300 PRF not transferred to the Division PDM SACCO \nPDM SACCOs in the F/Y 2021/25 \nTotal 400,000,000 430,689,200 30,689,200 \nAppendix 11: Delayed disbursement of Parish Revolving Fund (PRF)", "metadata": {"headings": [{"headings_0": {"content": "2021/23", "page": 36, "level": 1}}, {"headings_1": {"content": "2021/22", "page": 36, "level": 1}}, [{"headings_0": {"content": "2021/23", "page": 36, "level": 1}}, {"headings_1": {"content": "2021/22", "page": 36, "level": 1}}]], "page": 36, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "metadata": {"headings": [{"headings_0": {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "page": 37, "level": 2}}, {"headings_1": {"content": "2021/23", "page": 36, "level": 1}}], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ia", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 37, "level": 9}}, {"headings_1": {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| wicca \\| \nTotal \u2014s\\| Yoage\\_\\| Remark \\| u \\| ame \n\\| Nam ; Name received \nDisburseme \\| disbur s \\| \n\\| \n\\| \\| (2021/2022 & nts (Loans) \\| sed", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 37, "level": 9}}, {"headings_1": {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "page": 37, "level": 2}}, [{"headings_0": {"content": "ia", "page": 37, "level": 9}}, {"headings_1": {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "page": 37, "level": 2}}], [{"headings_0": {"content": "ia", "page": 37, "level": 9}}, {"headings_1": {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "page": 37, "level": 2}}], [{"headings_0": {"content": "ia", "page": 37, "level": 9}}, {"headings_1": {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "page": 37, "level": 2}}], [{"headings_0": {"content": "ia", "page": 37, "level": 9}}, {"headings_1": {"content": "4 T Basic . \u201c| PDMSACCO | Total PRF", "page": 37, "level": 2}}]], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1 Bugiri Mc | . | Nkusi a 2022/2023) 107,672,300", "metadata": {"headings": [{"headings_0": {"content": "1 Bugiri Mc | . | Nkusi a 2022/2023) 107,672,300", "page": 37, "level": 3}}, {"headings_1": {"content": "ia", "page": 37, "level": 9}}], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "1 Bugiri Mc | . | Nkusi a 2022/2023) 107,672,300", "page": 37, "level": 3}}], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| Nkusi Eastern i \n\\| 107,000,000 \\| 99.38 \\| \n672, 300 \n\\| \\| Division PDM \\| \n\\| % \\| outstand i", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "1 Bugiri Mc | . | Nkusi a 2022/2023) 107,672,300", "page": 37, "level": 3}}, [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "1 Bugiri Mc | . | Nkusi a 2022/2023) 107,672,300", "page": 37, "level": 3}}], [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "1 Bugiri Mc | . | Nkusi a 2022/2023) 107,672,300", "page": 37, "level": 3}}], [{"headings_0": {"content": "| |", "page": 37, "level": 1}}, {"headings_1": {"content": "1 Bugiri Mc | . | Nkusi a 2022/2023) 107,672,300", "page": 37, "level": 3}}]], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a | _SACCO | tai | | aaa)", "metadata": {"headings": [{"headings_0": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| T Bugi \" I Naluwerere \"Naluwerere Basel \\{08,000,000 ~~ \\| \\| 107,672,300 \\| 100.30 \\| \n\\| Eastern Divison \\| \n% \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}, {"headings_1": {"content": "| |", "page": 37, "level": 1}}], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "metadata": {"headings": [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~~ 107,672,300 \\| 106,000,000 798.45 1,672,30 \\| Western \n\\| \\_ Division PDM \n\\| \n% 'o \ni \nSACCO outstand \\| \n\\| . \n\\| \\| Western \nDivision PDM \\| ' Total \nnnn encroaches nineteen \n\"\\| List of flagship \n\\| Are the flagship \u2014 \n[num \\| Number of \nsh \\| SACCO \n\\| projects per projects consistent ber households \nt ' Na \\| \n\\| SACCO with the priority of implementing \\| \\| I \\| commodities hous items from \n\\| \n\\| \nI \nselected by the LG? ehol the priority \\| \\| \\| ds commodity list \n\\| Eastern $ farming", "metadata": {"headings": [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}, [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}], [{"headings_0": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, {"headings_1": {"content": "a | _SACCO | tai | | aaa)", "page": 37, "level": 1}}]], "page": 37, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "metadata": {"headings": [{"headings_0": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}, {"headings_1": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 87 io \ni \n\\_ Division PDM \\| \n'o Piggery i \n\\| The commodities of \\|", "metadata": {"headings": [{"headings_0": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}, {"headings_1": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}, [{"headings_0": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}, {"headings_1": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}], [{"headings_0": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}, {"headings_1": {"content": "13\u00b0 | | Bugiri MC | | B Bwole eel | PDMSACCO_ |", "page": 37, "level": 2}}]], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 38, "level": 1}}, {"headings_1": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "io Poultry \n\\_ rice and maize don't \ni \nHorticulture \\| fall under of the any \ni \ni Coffee \\| priority projects. i \ni \ni Fish farming i \ni Fruit trees i", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 38, "level": 1}}, {"headings_1": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}, [{"headings_0": {"content": "| SACCO", "page": 38, "level": 1}}, {"headings_1": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}], [{"headings_0": {"content": "| SACCO", "page": 38, "level": 1}}, {"headings_1": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}], [{"headings_0": {"content": "| SACCO", "page": 38, "level": 1}}, {"headings_1": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}], [{"headings_0": {"content": "| SACCO", "page": 38, "level": 1}}, {"headings_1": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}], [{"headings_0": {"content": "| SACCO", "page": 38, "level": 1}}, {"headings_1": {"content": "Nkusi Ri Dairy Partially. =| \u00ab107", "page": 38, "level": 3}}]], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Naluwerere Dairy", "metadata": {"headings": [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "fa rming 7 \u2018\\| Partially. \\| \nwere \\| Eastern Divison Piggery \\| \n\\| The commodities of \n\\| \\| PDM SACCO \nPoultry \n\\| rice and maize don't \n\\| \nHorticulture fall under any of the \n\\| \n\\| \nCoffee \\| priority projects. \nFish farming \n\\| Fruit trees \nestern Division ~", "metadata": {"headings": [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}, [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}], [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}], [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}], [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}], [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}], [{"headings_0": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, {"headings_1": {"content": "| SACCO", "page": 38, "level": 1}}]], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Dairy farming 7 ee Partially. ine N 106", "metadata": {"headings": [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i \n'o \ni j \ni PDM SACCO \ni Piggery \\| \nThe commodities of \nPoultry \n\\| rice and maize don\u2019t \nHorticulture \\| \\| fall under any of the \nCoffee \\| priority projects. \\| Fish farming \ni Fruit trees \\| i \nSo ~ Dairy farming \\| Western Division \nakul \\| PDM SACCO \\| Piggery i \n\\| \nThe commodities of \nya i \nio Poultry \nrice and maize don\u2019t \\| \ni \nHorticulture ' fall under of the \\| \\| \nany \n\\| \nCoffee \\| priority projects. \\| \\| \n: \nFish farming \\| \n\\| \nFruit trees i \nAppendix 13: Irregulaties in PDM inspections \nSN. Parish Name of Name of PRF Loan Project State \nAudit Comment Name SACCO beneficiary Amount \n\\| \n1 Nkusi Nkusi Eastern Auma 1,000,000 \ne Total project Division PDM Mariam \nfailure. \nSACCO Fe mn BZ ir \n1 in. Claimed to have \n\\} i bought chickens and UN Sit AN. all died. \nowes \nEe 2 Probably diverted \\* the funds. \nBeneficiary\u2019s residence with nothing on ground photographed on \n2 Nkusi Nkusi Eastern Kaudha 1,000,000 Division PDM\\_ Khadija \nSACCO \n3 Bwole Western Mohamed 1,000,000 \n5% Dec, 2023. \ne High risk of failure. \nClaimed to have bought 70 chickens and set up a shelter; but they died of disease and ; \u2018", "metadata": {"headings": [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}, [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}], [{"headings_0": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}, {"headings_1": {"content": "| Naluwerere Dairy", "page": 38, "level": 1}}]], "page": 38, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[3", "metadata": {"headings": [{"headings_0": {"content": "[3", "page": 39, "level": 1}}, {"headings_1": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}], "page": 39, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "only 20 are left. \nA) However, there a \nChicken shelter \nwere no chickens on photographed on 5% site.", "metadata": {"headings": [{"headings_0": {"content": "[3", "page": 39, "level": 1}}, {"headings_1": {"content": "Dairy farming 7 ee Partially. ine N 106", "page": 38, "level": 2}}], "page": 39, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Dec, 2023.", "metadata": {"headings": [{"headings_0": {"content": "Dec, 2023.", "page": 39, "level": 1}}, {"headings_1": {"content": "[3", "page": 39, "level": 1}}], "page": 39, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Total project Division PDM Sande \na failure. SACCO a N \ng \nClaimed to have \ney. \u00a9 7 bought chickens and \\| \nE : all died. \nee! ' \u2018\\} \\|\\| Probably diverted ite 2 \\| the funds. \n\u00a3\\} \u00a5 ir \nz \nBeneficiary\u2019s \nresidence with \nnothing on ground", "metadata": {"headings": [{"headings_0": {"content": "Dec, 2023.", "page": 39, "level": 1}}, {"headings_1": {"content": "[3", "page": 39, "level": 1}}, [{"headings_0": {"content": "Dec, 2023.", "page": 39, "level": 1}}, {"headings_1": {"content": "[3", "page": 39, "level": 1}}]], "page": 39, "document_name": "Bugiri District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table of Contents", "TE cetacean - ii", "EEE", "LIST OF ACTON IIS - iii", "vacacsssasnaacounsncasenexstsnsnsus vans nenn", "OPINION", "i", "ssces2eereannecnrenen iene eee eure aera ree", "Basis Far INN - 1", "rte crc cw ti Seay Wali - cl", "Key AUCit Matters cccccccsscscsecsrsecsesessesesscsccscscesssesscsevessessssevecscsecscsevseeesteteacsssscaessseeesiseusateaeasenes - 1", " 1.0 Implementation of the Approved BUudget ccccscssssesssssessssssessssscssesescessessesesessesseseees - 1", " 2.0 Management of the Government Salary Payroll cececcceesesscecscsesesessnecscsesetecerseseseeeenees - 6", "ir Mall rst ete teeta i a si a ti ii ena - 11", "3.0 Education Development Grant", "11", " ccccccccecsssesesetecscseececscsssescseeecsssesersecesescseresccassuscitieensess", "ir TF nn EEE SITE - 12", "Management\u2019s Responsibility for the Financial Statements - 12", "Auditor\u2019s Responsibility for the Audit of Financial Statements nnnnnenn - 12", "Other Reporting RESPONSIDILtIES", "13", "ccc eesesceescsssescescsssessesscscscscscseessceceseevscecstersaesvasetseeess", "Report on the Audit of Compliance with Legislation ccccccscscesesesssscscecssssscsesssescsesessesesees - 13", " 4.0 Implementation of the Parish Development Model ccccccccccsesssssscsesesetesecscseeeteeesseseees - 13"], "page": 3}]} \ No newline at end of file diff --git a/reports/Chunks/Bugweri District Local Government Report Of The Auditor General 2023.chunks.json b/reports/Chunks/Bugweri District Local Government Report Of The Auditor General 2023.chunks.json deleted file mode 100644 index 1eb76f6d4b52ee69b11eedd197d6402f1f5e5ed6..0000000000000000000000000000000000000000 --- a/reports/Chunks/Bugweri District Local Government Report Of The Auditor General 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nFINANCIAL STATEMENTS OF BUGWERI DISTRICT LOCAL GOVERNMENT ON THE \nFOR THE YEAR ENDED 30\u2122 JUNE, 2023", "metadata": {"headings": [], "page": 1, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], "page": 1, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 1, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS \nLE AS il eee ii erence eee aE ee rcerereeerememnevens N \n1 EIER BER TS NEN rer ee 1 Er EEE Male \n1 arena 10 implementakl\u00f6n ofthe Approved Budael.. \n1 one wenn nein 20 Management \u00f6f the Government Salary Payroll \n9 cnusewannnnuunnesenaununeneensnnannnnene nen EI One 12 TE TEE EEE 30 BRBUMLISHSR GE HEN ar. nennen 12 EIER\" VE DE 12 a a nn an a oleae Nei wen eR 4.0 \nImplementation of Key Government Grants/Programmes (FOCUS AREAS) nenne. 13 Other Infarmallon 25 m nn nn Management\u2019s Responsibility for the Financial StateMents.......ccscccccscssscsscscssceceseseeesssseeess 26 Auditor\u2019s Responsibility for the Audit of Financial Statement..........ccccccscccssssesssseeeesssssseees 26 DENE Monet ning Mesa is! 0 te errungen 27 BERGE On the ANGIE of Compliance with: LEGislation \n27 una une ann nenn 5.0 \nImplementation of the Parish Development Model .........::scssssssssssssssssessesseeevsrseeees 27 POP nn BIETEN 38 \nList of Acronyms \n\\| Acronym \nTran\u201d an \u2014 eg DLG District Local Government \nGo \\| Government of Uganda \nICT \\| Information Human Technology \nHCMS \\| Capital Management System eee", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 3, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_| and Communication", "metadata": {"headings": [{"headings_0": {"content": "_| and Communication", "page": 4, "level": 2}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "| INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI", "page": 4, "level": 1}}, {"headings_1": {"content": "_| and Communication", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 4, "level": 1}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "IPPS. a \\| Integrated Personnel i", "metadata": {"headings": [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 4, "level": 1}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Payroll", "metadata": {"headings": [{"headings_0": {"content": "Payroll", "page": 4, "level": 2}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "system", "metadata": {"headings": [{"headings_0": {"content": "system", "page": 4, "level": 1}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "ISSAIs International Standards of Institutions i \\| Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "system", "page": 4, "level": 1}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "LGPPDA _ | Local Government Public Procurement and Disposal Authority _", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA _ | Local Government Public Procurement and Disposal Authority _", "page": 4, "level": 1}}, {"headings_1": {"content": "system", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "t \\| \\| \\| Lower Local Governments \n\\| LLG \nIR \u2018\\| Local Revenue \\_", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA _ | Local Government Public Procurement and Disposal Authority _", "page": 4, "level": 1}}, {"headings_1": {"content": "system", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "MDAs | Ministries, Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "MDAs | Ministries, Departments and Agencies", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA _ | Local Government Public Procurement and Disposal Authority _", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "IMoES\\_ \\| Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "MDAs | Ministries, Departments and Agencies", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA _ | Local Government Public Procurement and Disposal Authority _", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 4, "level": 1}}, {"headings_1": {"content": "MDAs | Ministries, Departments and Agencies", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Ministry", "metadata": {"headings": [{"headings_0": {"content": "Ministry", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of \u2018Finance, Planning and E Economic Development _", "metadata": {"headings": [{"headings_0": {"content": "of \u2018Finance, Planning and E Economic Development _", "page": 4, "level": 1}}, {"headings_1": {"content": "Ministry", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "| MoGLSD Ministry Gender, Labour and", "metadata": {"headings": [{"headings_0": {"content": "| MoGLSD Ministry Gender, Labour and", "page": 4, "level": 2}}, {"headings_1": {"content": "of \u2018Finance, Planning and E Economic Development _", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\_ of Social Development.", "metadata": {"headings": [{"headings_0": {"content": "| MoGLSD Ministry Gender, Labour and", "page": 4, "level": 2}}, {"headings_1": {"content": "of \u2018Finance, Planning and E Economic Development _", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "MoLG _ Ministry", "metadata": {"headings": [{"headings_0": {"content": "MoLG _ Ministry", "page": 4, "level": 2}}, {"headings_1": {"content": "| MoGLSD Ministry Gender, Labour and", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of Local Government 7", "metadata": {"headings": [{"headings_0": {"content": "MoLG _ Ministry", "page": 4, "level": 2}}, {"headings_1": {"content": "| MoGLSD Ministry Gender, Labour and", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_| Audit F", "metadata": {"headings": [{"headings_0": {"content": "_| Audit F", "page": 4, "level": 2}}, {"headings_1": {"content": "MoLG _ Ministry", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\u00a2", "metadata": {"headings": [{"headings_0": {"content": "_| Audit F", "page": 4, "level": 2}}, {"headings_1": {"content": "MoLG _ Ministry", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "NAA National Act", "metadata": {"headings": [{"headings_0": {"content": "NAA National Act", "page": 4, "level": 2}}, {"headings_1": {"content": "_| Audit F", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "NTR \\| Non-Tax Revenue \n\u201cPEMA \\| Program Act \nj \\| Budgeting System J Public Finance Management \\|PS/ST PPDA", "metadata": {"headings": [{"headings_0": {"content": "NAA National Act", "page": 4, "level": 2}}, {"headings_1": {"content": "_| Audit F", "page": 4, "level": 2}}, [{"headings_0": {"content": "NAA National Act", "page": 4, "level": 2}}, {"headings_1": {"content": "_| Audit F", "page": 4, "level": 2}}]], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Public Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "| Public Procurement & Disposal of Public Assets", "page": 4, "level": 1}}, {"headings_1": {"content": "NAA National Act", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\u2018TSA. \\| Permanent Single / Secretary to \nSecretary. \u00ab t Treasury.", "metadata": {"headings": [{"headings_0": {"content": "| Public Procurement & Disposal of Public Assets", "page": 4, "level": 1}}, {"headings_1": {"content": "NAA National Act", "page": 4, "level": 2}}, [{"headings_0": {"content": "| Public Procurement & Disposal of Public Assets", "page": 4, "level": 1}}, {"headings_1": {"content": "NAA National Act", "page": 4, "level": 2}}]], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Treasury Account |TSSA Treasury Sub Single Account _ | UgIFT", "metadata": {"headings": [{"headings_0": {"content": "Treasury Account |TSSA Treasury Sub Single Account _ | UgIFT", "page": 4, "level": 1}}, {"headings_1": {"content": "| Public Procurement & Disposal of Public Assets", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "__ | Uganda \u2018Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "__ | Uganda \u2018Intergovernmental Fiscal Transfers Program for Results", "page": 4, "level": 2}}, {"headings_1": {"content": "Treasury Account |TSSA Treasury Sub Single Account _ | UgIFT", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \n\\_UGX \\_Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "__ | Uganda \u2018Intergovernmental Fiscal Transfers Program for Results", "page": 4, "level": 2}}, {"headings_1": {"content": "Treasury Account |TSSA Treasury Sub Single Account _ | UgIFT", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "metadata": {"headings": [{"headings_0": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}, {"headings_1": {"content": "__ | Uganda \u2018Intergovernmental Fiscal Transfers Program for Results", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUGWERI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}, {"headings_1": {"content": "__ | Uganda \u2018Intergovernmental Fiscal Transfers Program for Results", "page": 4, "level": 2}}, [{"headings_0": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}, {"headings_1": {"content": "__ | Uganda \u2018Intergovernmental Fiscal Transfers Program for Results", "page": 4, "level": 2}}]], "page": 5, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], "page": 5, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Bugweri 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 Bugweri 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": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}]], "page": 5, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \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 Bugweri District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.29,040,270,844 out of which UGX.28,418,234,100 (98%) was warranted as shown below. \nSN Details Budget Warrants % funding \nUGX (A) UGX (B) \nRecurrent (Wage) 18,707,491,631 18,707,491,631 Recurrent (Non- 6,039,665,578 5,417,628,836", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}]], "page": 5, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "wage)", "metadata": {"headings": [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Development 4,293,113,635 4,293,113,633 \\| 100% Total 29,040,270,844 28,418,234,100 98% \nOut of the total warrants of UGX.28,418,234,100 I reviewed the utilisation of warrants worth UGX.20,056,910,973 (71%) as summarised in the table below. \nSN Details Actual Cumulative Cumulativ expenditure Actual e Yage", "metadata": {"headings": [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}, [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}]], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "expenditure out of total \n\\| 1. \\_\\| Wage expenditure", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}]], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Pension and Gratuity\n3. PDM expenditure audited", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "warrants 14,993,514,365 14,993,514,365 53% 581,325,275 15,574,839,640 55% 36,062,398 15,610,902,038 55%", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Education grant - Formerly 356,314,945 15,967,216,983 56% SFG\n5. Microscale irrigation 98,275,047 16,065,492,030 57%", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "rojects", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 6, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "cll:", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 6, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. UGIFT (Infrastructure) 2,566,927,647 18,632,419,677 66% ds Water development grant 472,728,285 19,105,147,962 67% (Piped water, and Rural \nwater and Sanitation grant)\n7. Budget outputs sampled 951,763,011 20,056,910,973 71% 9.", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 6, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "20,056,910,973", "metadata": {"headings": [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Total of the utilised 20,056,910,973 warrants audited \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, Bugweri District was supposed to The \nAccounting collect Local revenue to the tune of UGX. 132,531,000 however; by Officer \nshould the end of the year only UGX.84,029,950 had been collected devise strategies to representing 63% performance. The summary is in the table below ensure that all and details are in Appendix 1. \nbudgeted revenue is collected. \nSource Approved Actual i Variance \ni i \nOverall, the District under collected local revenue which denied the entity resources for implementation of the following planned activities. \nNo Observation Recommendation \nInspection Welfare and Inspection and 946,533 Monitoring Entertainme Monitoring of \nnt \nEducation Institutions \nHIV/AIDS Travel inland Sensitization of 658,000 . \nMainstreaming the public \n[\\_ \n9 Marketing and value Printing, Printing, \n288,533 addition Stationery, Stationery, \nPhotocopyin Photocopying and \ng and Binding \nBinding \n\\| Total 48,501,050 \nThe Accounting Officer attributed the shortfall to lack of strict monitoring of local revenue collections due to limited resources. \n1.2 Performance of GOU warrants \nThe District had an approved budget of UGX.28,907,739,844 to The Accounting implement the various programmes, out of which UGX.28,334,204,150 Officer \nshould \nwas warranted resulting in a shortfall of UGX.573,535,694 engage the MoFPED representing 98% performance. \nand other relevant \nstakeholders to \nThe performance of warrants for each of the programmes is shown in ensure that all the table below; \nbudgeted funds are warranted. \nProgramme Approved budget Warrants % funding Agro-Industrialization 851,466,662 802,617,161 94% Community Mobilization 277,173,181 151,697,457 55% \\| and Mind-set Change \nDevelopment Plan 436,833,254 436,833,254 100% \u201aImplementation \nGovernance and Security 871,294,509 \n100% \nHuman Capital 21,219,740,936 20,870,117,852 98% Development \nIntegrated Transport 639,523,898 589,936,520 Infrastructure and Services \nNatural Resources, 885,277,856 885,277,855 Environment, Climate \nChange, Land and Water \nManagement \nPublic Sector 3,726,429,548 3,726,429,542 Transformation \n\\| Total 28,907,739,844 28,334,204,150 \nThe UGX.573,535,694 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nProgramme Amount not Activities not Purpose of the warranted \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}, [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}]], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Integrated 49,587,378 Allowances for Infrastructure Transport road gangs Development and Infrastructure Protective gear Management And Services Allowances for \nRoads \nCommittee\n4. Agro- \n48,849,501 Travel inland- To raise on-farm Industrializati Capacity productivity, on Strengthening production, and (ACDP) marketable volumes of \nselected agricultural commodities \nin specified geographic clusters \n\\| Total 573,535,687 \\|", "metadata": {"headings": [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "As a result of failure to warrant the budgeted funds, the District could not fully implement the following; \ne Immunization of eligible children and vaccinate Covid-19 to eligible populations was partially implemented. \nFunding of PCA groups was not achieved. \ne \nRoutine manual maintenance of roads by gangs was partially e", "metadata": {"headings": [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "20,056,910,973", "page": 6, "level": 5}}], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed the performance to budget cuts from the centre. \n1.3 Performance of External Assistance \nThe District did not budget for or receive external financing during the financial year under review. \nUtilization of Wa rrants \n\\| Out of the total warrants of UGX.28,418,234,100 availed during the The \nAccounting year, UGX.23,503,272,822 was utilized by the District resulting in un- should", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "20,056,910,973", "page": 6, "level": 5}}, [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "20,056,910,973", "page": 6, "level": 5}}]], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "always", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "utilized warrants of UGX.4,914,961,278 representing utilization of 83% ensure \nthat as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "supplementary", "metadata": {"headings": [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "wage requests are Programme Warrants Utilization of Variance %age timely \n(UGX) warrants (UGX) perfor communicated to OGD ii AOE MoFPED. \nPublic Sector 3,733,136,148 1,161,959,045 2,571,177,1 31% \nTransformation \n03 \nHuman Capital 20,871,459,85 18,851,771,628 2,019,688,2 Additionally, the Development 3 25 Accounting Officer Integrated 589,936,520 429,700,832 160,235,688 73% should liase with Transport \nMoPs for clearance Infrastructure And \nto recruit for key Services \nCommunity 153,627,924 429,700,832 160,235,688 positions. \nNo Observation Recommendation Industrialization \n100 2 278 \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nProgramme Warrants Activities Reason for the not Utilized affected by underutilization the under of warrants \nPublic Sector 2,582,549,817 General on Transformation Staff recruitment Salaries Late release of Pension \nsupplementary and \nfunds. \nGratuity \nHuman Capital 2,019,688,225 General Ban on Development Staff recruitment Salaries Late release of supplementary Non- \nfunds. \nResidenti Slow progress al of works on Buildings Mpiita Seed Secondary \n= \nAcquisitio \nschool. \nn \nIntegrated 160,235,688 General Ban on \nTransport Staff recruitment \nInfrastructure And Salaries \nServices \nCommunity 46,429,428 sa Ban on \nMobilization And recruitment \nMindset Change Salaries \nNatural Resources, 41,722,814 General Staff Ban on \n\\| Environment, Salaries recruitment \nClimate Change, \nLand and Water \nManagement \nAs a result of failure to utilise warrants, \nSalaries, pension and gratuity were under paid thus leading to accumulation of domestic arrears. \nThe Accounting Officer attributed the underutilization of funds to the late release of the \nMOFED and a ban on \nNo Observation \nRecommendation \\| Table showing implementation of outputs \nCategory No. No of No. of No of No. of Expenditure \nof of activi Activiti activiti activiti Amount \noutputs outp ties es fully es es not (UGX) \nuts in the implem partiall implem \u2018Bns \nasses outp ented y ented \nsed uts implem \nented \nFully 3 09 09 0 0 0.82 \nimplemente \nd outputs \nPartially 2 02 0 02 0 2.56 \nimplemente \nd outputs \nNot 0 00 0 0 0 0 \nimplemente \nd outputs \nTotal 5 11 09 02 0 3.38 \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}, [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}]], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Construction of Mpiita Seed Secondary School\n2. Upgrade of Busembatia Health Centre III", "metadata": {"headings": [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], "page": 11, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Nes", "metadata": {"headings": [{"headings_0": {"content": "Nes", "page": 12, "level": 3}}, {"headings_1": {"content": "supplementary", "page": 9, "level": 1}}], "page": 12, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "procurement , of materials. \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\u00b0 November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nBugweri District had a wage budget of UGX.18,707,491,631, out of which UGX.14,993,514,365 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "Nes", "page": 12, "level": 3}}, {"headings_1": {"content": "supplementary", "page": 9, "level": 1}}, [{"headings_0": {"content": "Nes", "page": 12, "level": 3}}, {"headings_1": {"content": "supplementary", "page": 9, "level": 1}}], [{"headings_0": {"content": "Nes", "page": 12, "level": 3}}, {"headings_1": {"content": "supplementary", "page": 9, "level": 1}}], [{"headings_0": {"content": "Nes", "page": 12, "level": 3}}, {"headings_1": {"content": "supplementary", "page": 9, "level": 1}}]], "page": 12, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "No_| Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "Nes", "page": 12, "level": 3}}], "page": 13, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2.1 Utilization of the Wage Budget \nThe Accounting The District had an approved wage budget of Officer should liaise UGX.13,966,054,443, and obtained supplementary funding of with the MOFPED to UGX.4,740,986,188 resulting into a revised wage budget of ensure", "metadata": {"headings": [{"headings_0": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "Nes", "page": 12, "level": 3}}], "page": 13, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "timely", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], "page": 13, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "UGX.18,707,491,631 which was all warranted. \nrelease of funds. \nOut of the total warrants, UGX.14,993,514,365 was utilized by Additionally, \nthe the District resulting in un-utilized warrants of Accounting Officer UGX.3,713,977,266 representing utilization of 80% as should liase with summarized in the table below and detailed in Appendix 3. \nMoPs for clearance to recruit for key Approve Supplem Revised Warran Payment Unspent positions. \nd Budget entary Budget ts UGX. sUGX.Bn Balance \nUGX. Bn UGX. Bn UGX. Bn Bn \nUGX. Bn \n13.96 4.74 18.70 \\| 18.70 14.99 \nFrom the analysis, I noted that; \nThere was an under absorption of UGX.3,713,977,266. \nThe Accounting Officer attributed the underutilization of wage to the ban on recruitment and late release of a supplementary budget for recruitment of staff at the town councils.", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}, [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}]], "page": 13, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Details \nNo. of Annual base \nspecified timeline Individ (UGX) for appropriate uals \nNumber of staff as per the payroll (June 1,317 16,269,424,296 action. \n2023) \nValidated as follows; \nTotal number of staff verified 1,060 12,387,933,552 \n(complete/fully verified) (A) \nPartially verified(individuals whose 203 2,872,435,344 \ninformation availed at the physical \nverification did not fulfil all the \nrequirements) (B) \nNot verified (appeared for validation \n141,776,136 \nbut not verified) (C \nThe total number of individuals who did 39 \n867,279,264 \nnot appear for headcount (no-shows) \n(D) (Accounted for and not accounted \nfor) \nSubtotal (A+B+C+D)=E 1,317 16,269,424,296 \nEmployees who appeared for head 35 \n122,714,436 \ncount but were not on payroll-New \nrecords (F \nOverall total covered (E+F)\\*\\* 1,313 15,383,083,332 \n\\*\\* Overall total covered means the total of verified (complete/fully verified), Partially verified, Not verified (appeared for validation but not verified), no shows and new records. \nThe following observations were made; \na) 1,060 (81%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 203 (15%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nA total of 15 (01%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. \nd) A total of 39 (03%) employees on the payroll did not appear for the validation and were categorised as follows; \n05 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \n07 employees were confirmed to have exited the District due to: death, \naccounted for and these were omitted from the validated", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}, [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}]], "page": 14, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "timely", "page": 13, "level": 1}}], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "e) 35 individuals whose names were not on the District payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer responded that the affected staff had their first appointments from other service commissions and that that the employees had been instructed to resubmit their documents to enable the District obtain the minutes/extracts from the respective entities of first appointment.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "timely", "page": 13, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "timely", "page": 13, "level": 1}}]], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details \nA total of 328 employees on the payroll had inconsistencies in The \nAccounting their dates of birth, captured in the payroll and data captured Officer \nshould by NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that employee Inconsistent information undermines the integrity of the records are duly District\u2019s records and may complicate the employee service updated \nand history and retirement procedures. Where the errors in dates of brought to the birth increase the length of service, it may lead to the irregular attention of the extension of employee service. \nMinistry of Public Service within a The Accounting Officer attributed the shortcomings to errors by specified timeline the responsible staff during data capture. In addition, the for", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "timely", "page": 13, "level": 1}}], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "appropriate", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 15, "level": 6}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Accounting Officer explained that management had embarked action. of correcting of the identified errors. \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the The Accounting accuracy of the payroll including planning, budgeting and Officer \nshould payments for the period of four years (2019/2020-2022/2023). ensure that the", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 15, "level": 6}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}, [{"headings_0": {"content": "appropriate", "page": 15, "level": 6}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "salary", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "arrears I noted that; \nposition is verified a) A total of 20 employees were not paid salary amounting to by the Internal UGX.35,636,208 in the period under review leading to Auditor General and arrears. \na certificate of The Accounting Officer acknowledged the matter. \narrears is obtained before payment of the arrears is made the MoFPED. \ninitiate a process of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}, [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}]], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2.6 \nReview of the Entity Staff Establishment \nDuring the audit, I undertook procedures to review the The Accounting completeness and relevancy of the entity establishment and Officer should liaise noted that; \nwith Ministry of i. Out of 276 approved positions, a total of 124 positions were Public Service to filled leaving a gap of 152 vacant positions. \nensure the integration of the ii. The entity did not have an approved and costed staff staff list into the establishment for primary, secondary and tertiary IPPS/HCM to allow institutions while the staff structure for health facilities for easier interface issued by Ministry of Health was not incorporated into the \ndistrict approved structure. \nThe Accounting Officer acknowledged the anomaly and said that he had attached it for subsequent verification. Audit verification revealed that the availed document was from the office of the District Education Officer indicating total enrolment per primary school in the District, the number of teachers available Vis-a-Vis the required number by the schools, therefore, the District lacked an approved staff structure from the Ministry. \nEmphasis of Matter \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of the District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 Accumulation of domestic arrears \nA review of the statement of financial position revealed that the District had outstanding payables of UGX.1,380,156,293 by the end of the year as disclosed in Note 27 (a), 27 (b) and 28 of the financial statements. I observed that the District paid domestic arrears in respect to pension and salaries amounting UGX.413,396,206 which had not been disclosed in the previous year\u2019s financial statements. There is a risk of payment for non-existent payables. \nThe Accounting Officer attributed the accumulation of domestic arrears to inadequate allocation for wage and social benefits. He further stated that although the district received a supplementary budget for pension and gratuity, the funds were released late towards the end of the financial year where the district was unable to have the \n4.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}, [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}]], "page": 16, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}], "page": 17, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DRWSSCG) The Water Development Grant is a government program to achieve Sustainable Development Goal No.6, which aims to attain universal and equitable access to safe and affordable drinking water by 2030. In line with this, the NDP III also aims at increasing access to safe and clean water and sanitation\u2014rural water supply and sanitation cover communities with populations between 1,500 and 5,0001. \nI designed audit procedures to assess the utilization of the development grant and the effectiveness of implemented water infrastructure in improving sustainable access to safe water by rural communities in Uganda. The following were my findings. \n4.1.1 Positive observations", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}]], "page": 17, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget Performance of the District Rural Water Supply and Sanitation\\_Funding e \nof DRWSSCG \u2014 Development grant worth UGX.472,893,285 was budgeted for and released and absorbed 100%. \n\u00b0 Three (03) (100%) projects in the water grant work plan were in the approved five-year development plan. \nAll the three (03) projects in the approved work plan were in the indicative list oe \nof capital investments thus funding was only eligible projects. \noe There was fairness in the distribution of projects. \noe The District complied with procurement guidelines in the acquisition of the contractors. \nProject designs for the piped water system were approved by the Ministry of o \nWater and Environment on 20th August,2021 under Ref: WSD/165/258/01. \nAreas of improvement \n4.1.2 Regularity of the Procurement Process \nTimeliness of procurements \nParagraph. 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% of October. \nMy review of procurement files revealed the following; \nSN Project Name Date of Was the advert Contract Was the adverts made atthe end award contract of the last quarter date awarded of the preceding by 31\u00b0 financial year October (Yes/No) \n2022? \nit", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}]], "page": 17, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 2}}], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 2}}], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Drilling, Supply of 09/08/2022 No \n20/10/2022 Yes Borehole", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 2}}], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "parts,", "metadata": {"headings": [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Casting \nand Installation of 04 (four) Deep Boreholes. \nProvision of 09/08/2022 22/12/2022 Rehabilitation Services \nof 02 (Two) old deep \nbore holes", "metadata": {"headings": [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}, [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}]], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Partial construction of 09/08/2022 No \n30/11/2022 No piped water system at \nNondwe rural growth \nCenter", "metadata": {"headings": [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Delayed procurement causes delayed implementation hence hampering service deliver \nThe Accounting Officer explained that this happened at budgeting time but heads of departments have been coutioned to adhere to the guidelines and the chart of account \nThe Accounting Officer should ensure timely initiation of procurements. \n4.1.3 Monitoring \nSubmission of quarterly reports \nSec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the District submitted performance reports for all 4 quarters after the deadlines given for submission of the reports as shown in the table below. \nDetails Deadline for Actual date of Comment submission \nsubmission \nThe Accounting Officer attributed the delayed submission of reports to understaffing in the Water Department. \nThe Accounting Officer should liaise with MoPS to ensure that key staffing gaps are filled. \n4.2 Implementation of Uganda Intergovernmental\\_ Fiscal Transfers (UGiFT", "metadata": {"headings": [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}, [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}]], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], "page": 19, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "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. \nGoU 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. \nBugweri District received UGX.2,715,769,969 (100%) out of UGX.2,715,769,969 budgeted to implement the programme. The following activities were undertaken; \nSN Activity Planned Actual uantity quantity", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}, [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}]], "page": 19, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Upgrade of Busembatia Health Center II to III \n1 1\n2. Construction of Mpiita Sees School \n1 1", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], "page": 19, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \nPositive observation \nAll UGIFT activities implemented were duly included in the annual work plan o \nand the approved budget as per the grant guidelines. \nFor the two projects implemented, the district obtained a no-objection \u00b0 \nclearance from the \nMinistry of Health and Ministry of Education. \nAreas of improvement \n4.2.1 Utilisation of UGIFT funds \nOut of UGX.2,715,769,969 released, UGX.2,566,927,647 (95%) was spent by the time of audit resulting in an underutilisation of UGX.148,842,322 as indicated in the table", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}, [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}]], "page": 19, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below.", "metadata": {"headings": [{"headings_0": {"content": "below.", "page": 19, "level": 3}}, {"headings_1": {"content": "Program", "page": 19, "level": 6}}], "page": 19, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the projects are completed with the contract", "metadata": {"headings": [{"headings_0": {"content": "below.", "page": 19, "level": 3}}, {"headings_1": {"content": "Program", "page": 19, "level": 6}}], "page": 20, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "period.", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 20, "level": 2}}, {"headings_1": {"content": "below.", "page": 19, "level": 3}}], "page": 20, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4.2.2. Budget allocation for monitoring and supervision \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects. \nA review of the budget allocations of monitoring and supervision of projects revealed that there were under budget allocations of 2.5% as shown in the table below; \nActivity Identifier Budget %age Standard %age Budget Amount budget %age budget Amounts allocati budget Variance allocation", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 20, "level": 2}}, {"headings_1": {"content": "below.", "page": 19, "level": 3}}, [{"headings_0": {"content": "period.", "page": 20, "level": 2}}, {"headings_1": {"content": "below.", "page": 19, "level": 3}}], [{"headings_0": {"content": "period.", "page": 20, "level": 2}}, {"headings_1": {"content": "below.", "page": 19, "level": 3}}]], "page": 20, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(B-C)", "metadata": {"headings": [{"headings_0": {"content": "(B-C)", "page": 20, "level": 1}}, {"headings_1": {"content": "period.", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Monitoring and \\|A (As per 0 2.5% -2.5 supervision Budget 0 \nDocument \nUpgrade and new \\|B (60% of 552,000,000 \nconstruction including Total \nGeotechnical \nHealth \nInvestigation on the Developme \nselected sites nt Budget) \nMaintenance \nof", "metadata": {"headings": [{"headings_0": {"content": "(B-C)", "page": 20, "level": 1}}, {"headings_1": {"content": "period.", "page": 20, "level": 2}}, [{"headings_0": {"content": "(B-C)", "page": 20, "level": 1}}, {"headings_1": {"content": "period.", "page": 20, "level": 2}}]], "page": 20, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "buildings", "metadata": {"headings": [{"headings_0": {"content": "buildings", "page": 20, "level": 1}}, {"headings_1": {"content": "(B-C)", "page": 20, "level": 1}}], "page": 20, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}], "page": 22, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Invoice Invoice Supplier Description Payment Amount Remarks Number Date Date \n6420333 6/26/23 Baisonga Part Of The 28/06/2023 255,874,118 Additional And Sons Signed \nadvance Company Contract For payment Limited The Up Grade \nOf \nBusembatia \n6420333 6/20/23 Baisonga Interim 28/06/2023 249,359,202 Additional And Sons Payment For \nadvance Company Works payment Limited Executed \nTotal 505,233,320 \\| \nI further noted that Sembais Joint Venture was paid an additional advance worth UGX.500,000,000 at the end of the financial year which was not included in the contract agreement. Details are in the table below. \nEFT Payment Supplier Description Amount Number Date \n\\| 6440698 28/06/2023 Sembais Advance Payment Of \n500,000,000 Joint \nMpiita Sec School On \nVenture \nGrantee In Otr4 2022/23. \nTotal \\| 500,000,000 \nThe Accounting Officer explained that the amount was not an advance to the contractor but a bank guaranteed payment, to enable the contractor undertake the works during the interim period between the end of the financial year and when the first quarter funds are released. \nThe Accounting Officer should always ensure that procurements are implemented as", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}, [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}], [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}], [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}], [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}], [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}], [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}], [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}]], "page": 22, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "PUP", "metadata": {"headings": [{"headings_0": {"content": "PUP", "page": 23, "level": 2}}, {"headings_1": {"content": "_|", "page": 22, "level": 1}}], "page": 23, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "asned wwawo\u00dfeuey \n30 s\u0131 Jo ayy ay\\} 3!d 0\\} age\\} S! 2q", "metadata": {"headings": [{"headings_0": {"content": "PUP", "page": 23, "level": 2}}, {"headings_1": {"content": "_|", "page": 22, "level": 1}}, [{"headings_0": {"content": "PUP", "page": 23, "level": 2}}, {"headings_1": {"content": "_|", "page": 22, "level": 1}}]], "page": 23, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "asuodsay sieuagew \u201c4opejuod Aejap uononsysuo> s! 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"level": 1}}, {"headings_1": {"content": "pue 4201q 61", "page": 23, "level": 5}}]], "page": 23, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Ajax]", "metadata": {"headings": [{"headings_0": {"content": "Ajax]", "page": 23, "level": 3}}, {"headings_1": {"content": "suoNda>xs", "page": 23, "level": 1}}], "page": 23, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 26, "level": 6}}, {"headings_1": {"content": "Ajax]", "page": 23, "level": 3}}], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "allocatio allocation as \nper", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 26, "level": 6}}, {"headings_1": {"content": "Ajax]", "page": 23, "level": 3}}], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 26, "level": 2}}, {"headings_1": {"content": "budget", "page": 26, "level": 6}}], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Capital 325,040,627 At least 95% 91.1 Allocation expenditure inconsistent with", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 26, "level": 2}}, {"headings_1": {"content": "budget", "page": 26, "level": 6}}], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 26, "level": 2}}, {"headings_1": {"content": "(A)", "page": 26, "level": 6}}], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Investment 31,453,403 More than 8.8 Allocation service \nzero but up to \ninconsistent with costs(B) 5% guidelines Total 356,494,030 \\| \nUnder allocation of funds to capital investments denies the intended service delivery from the infrastructure and may encourage allocation of funds to ineligible/wasteful", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 26, "level": 2}}, {"headings_1": {"content": "(A)", "page": 26, "level": 6}}, [{"headings_0": {"content": "guidelines", "page": 26, "level": 2}}, {"headings_1": {"content": "(A)", "page": 26, "level": 6}}]], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "activities/items.", "metadata": {"headings": [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that issue occurred during budgeting time where the indicative planning figures kept changing thus making it difficult to follow up with the calculations. \nThe Accounting Officer should always exercise caution during budgeting ensure compliance with the Planning, Budgeting and Implementation Guidelines. \n4.3.3 \nStatus of Project Implementation/Inspection for service delive \nI sampled three (3) activities with a total expenditure of UGX. 117,704,339 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nTable below shows the extent of service deliver in focus area \nProgra Activity details \nPictorial Evidence Summary of Audit Remarks mme findings (Time, Quality, \nQuantity, Cost \nand \nFunctionality) \nia \nProgra Activity details \nPictorial Evidence Summary of Audit Remarks mme findings (Time, Quality, \nQuantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}, [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}], [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}], [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}], [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}], [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}], [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}]], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}], "page": 27, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Construction of a 23,777, \n\\{ At the time of The pit latrine was 5 stance girls 953 \n. \nlatrine in walaga P/S \ninspection, works already in use \\| were on \ncompleted despite the cracks \\| but cracks were floor. \nm beginning to \\+ develop on the", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}, [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}]], "page": 27, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. floor of pit latrine \\|", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}], "page": 27, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "corrido. \nConstruction of 5 23,651, \\| \nThe \nconstruction The water leaks in pit", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}, [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}]], "page": 27, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "An Ki", "metadata": {"headings": [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], "page": 27, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "stance pit latrine 706 \nwas complete latrine would at Good Hope \nFe sn eee as \\| and the pit latrine damage \nthe Kagamba \nee rein \\{\\|\\} was in use. structure. I: lei However, I ERNST Sun\u201d) observed that \u201c\\| water leaks from \n\\| vent pipe which \nwould damage \n\\| the structure. \n\u2014\u2014 Total \n117,70 \n4,339 \nThe Accounting Officer explained that instructions had been issued to the contractor to rectify all the defects that had occurred on the different projects before expiry of the defect liability period. \nThe Accounting Officer should follow the instruction to ensure that the contractors rectify all the defects. \n4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Bugweri District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nThe following were my observations; \nThe Positive observation is that all program funds for the financial year were spent on eligible expenditures. No ineligible expenditures were incurred. \nAreas of improvement \n4.4.1 Inspections \nBy the time of audit, the District had set up the two (02) planned Demonstration sites at 01 farmers and 01 Seed Secondary school. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nProgra Activity \nEquip Value of Pictorial Summary Audit mme details ment equipment evidence of findings conclusi supplie (UGX) (Time, on rand \nQuality, \nprocur \nQuantity, ement Cost and \nreferen \nFunctional \nce \nity) \n\\| Agro- \\| Supply \\| \"Tojas\u0131 \\| 24,136,688 \\|\\|\\|", "metadata": {"headings": [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}, [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}]], "page": 27, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Uv. \u2122 |", "metadata": {"headings": [{"headings_0": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}, {"headings_1": {"content": "An Ki", "page": 27, "level": 3}}], "page": 28, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "~ \\| The \nMwanj \nThe \nIndustria of General \\|: demonstrati equipmen", "metadata": {"headings": [{"headings_0": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}, {"headings_1": {"content": "An Ki", "page": 27, "level": 3}}], "page": 28, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kult", "metadata": {"headings": [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], "page": 28, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "lization irrigation Enterpri \n\u00e9 on site had t was : \nequipme ses. \\* 02 irrigation installed ; \nnt \nREF No. \n\\| BER 8 types; that and Bugw/8 \nRe 48 is, drip and functional 14/Supl EN e low flow s/22- ei sprinkler \n\\| \n23/0000 Balt) GEE) irrigation. \n\\| \nThe farmer \nhad just harvested \npassion fruits and \nPictures showing a therefore HDPE pipes, no crops sprinklers and a \nwere found 5000Ltr water On the 2.5 storage tank acres. mounted on steel \ntank stand. Equipment was solar \npowered. \nActivity Equip Value of Pictorial Summary Audit details ment equipment evidence of findings conclusi supplie (UGX) (Time, on rand \nQuality, \nprocur \nQuantity, ement Cost and referen \nFunctional ity) \n24,136,688 \\| \\| i ee General demonstrati equipmen irrigation Enterpri \non site was t was equipme ses. \nset up with installed \nnt REF No. \n2 irrigation and Bugw/8 equipment although 14/Supl \nthat is; it was not s/22- \nHose pipe being 23/0000 \nand drip used. \n2. \nirrigation \n(Solar \nPowered). \nThe equipment was \n\\| Pictures \\| functional \\| showing a \\| although no \\| Hose pipe \\| crops were anda5000Ltr \\| grown on \\| \nwater \\| the garden storage tank \\| at the time mounted ona \n\\| of \nsteel tank inspection. stand. \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}, [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}]], "page": 28, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "jd tote", "metadata": {"headings": [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], "page": 29, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[Herpes \naB,273,376 een) \u2014 \\|] \nThe Accounting Officer explained that fencing the whole school requires some big amount of funding which the school does did have at the moment. However, the head teacher was advised to only secure the project area to keep away the intruders from the farm. \nRecommendation \nThe Accounting Officer should devise strategies to ensure that the intended objective of the demonstration site at the seed school is achieved. \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 \nan audit \nor form of assurance conclusion thereon. \nManagement's Responsibility for the Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Bugweri District. \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 District\u2019s 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": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}, [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}]], "page": 29, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibility \nfor 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 ISSAls 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": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], "page": 30, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. SACCOs 36 3,600,000,000 3,600,000,00 funded \n0\n2. SACCOs over 0 0 0 funded\n3. SACCOs under 0 0 0 \n= funded \nSACCOs not 0 0 0 0 funded", "metadata": {"headings": [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], "page": 33, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \nThe LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \nThe activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nNature of Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}, [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}]], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Training of Local The training of local experts was carried The \nAccounting Experts \nout on 7/10/2022 after funds were Officer should released on 6/10/2022. Details are in\\| always liaise with Appendix 8. \nMoFPED so that it is aware of the stage The Accounting Officer explained that PDM of implementation funds are controlled by the MoFPED so as not to transfer however shall ensure improvement \nfunds before the initial preparations are ongoing. \nFailure in training may lead to inappropriate use of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \n5.3.1 \nRegistration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}, [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}]], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the \u00b0 \nRegistrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its \nThe Chairperson PDM SACCO shall from time to time update the PDM Member e \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM e \nSACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN \\| Nature of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}, [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}]], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 6}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 6}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All the 36 SACCOs were not licensed to The Accounting SACCOs Under the take on the business of lending under Officer \nshould Microfinance \nMicrofinance Institutions money lenders follow up with Institutions Money act. \nSACCO \nLenders Act \nmanagement and The Accounting Officer explained that ensure that SACCOs SACCOs were newly formed with a PDM acquire the license objective of to increasing production, as guided by the Act processing, storage and marketing, \ninfrastructure and service delivery at the \ngrassroots level with the Parish, so they \ndid not know about the requirements of \ngetting a lending license, However, this \nhas been communicated to them and \nassisted to acquire the leading license as", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 6}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "required.", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 38, "level": 1}}, {"headings_1": {"content": "registration", "page": 38, "level": 6}}], "page": 38, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Irregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.3.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 38, "level": 1}}, {"headings_1": {"content": "registration", "page": 38, "level": 6}}, [{"headings_0": {"content": "required.", "page": 38, "level": 1}}, {"headings_1": {"content": "registration", "page": 38, "level": 6}}], [{"headings_0": {"content": "required.", "page": 38, "level": 1}}, {"headings_1": {"content": "registration", "page": 38, "level": 6}}], [{"headings_0": {"content": "required.", "page": 38, "level": 1}}, {"headings_1": {"content": "registration", "page": 38, "level": 6}}]], "page": 38, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "required.", "page": 38, "level": 1}}], "page": 39, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation Wealth Ranking of \\| All 36 Parishes did not carry out wealth The Accounting Officer . \nHouseholds ranking during identification of should ensure that subsistence households. \nsubsistence household are selected using the The Accounting Officer explained that wealth ranking tool. wealth ranking had been started but \nindividuals were providing inappropriate \ninformation which would not help \nachieve the intended objective, thus we \nended up using the village leaders to \navail information on which locals were \neligible for the PDM program.", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "required.", "page": 38, "level": 1}}, [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "required.", "page": 38, "level": 1}}], [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "required.", "page": 38, "level": 1}}], [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "required.", "page": 38, "level": 1}}]], "page": 39, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Selection \nand e 36 parishes did not select any The Accounting Officer Implementation of flagship projects contrary to the should monitor SACCOs Prioritized/Flagship guidelines. \nto ensure beneficiaries Projects \ne 36 parishes selected flagship projects don\u2019t divert \nform that were inconsistent with the LG implementing approved selected priority commodities. \nflagship projects \nell out of 20 farmer", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "required.", "page": 38, "level": 1}}], "page": 39, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "enterprise/households implemented", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households implemented", "page": 39, "level": 6}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}], "page": 39, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "projects that are not from the priority commodity list. Details are in Appendix9. \nSACCOs did not obtain agricultural sensitizing SACCO insurance policies from UAIS. \nleaders to enforce the", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households implemented", "page": 39, "level": 6}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}, [{"headings_0": {"content": "enterprise/households implemented", "page": 39, "level": 6}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}]], "page": 39, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "requirement.", "metadata": {"headings": [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}], "page": 40, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the SACCO members were fully trained on insurance since this topic was included in the training manuals that were used to carry out the trainings, but the members did not have interest in insurance. \nFailure to identify subsistence households using the wealth ranking tool and select and implement prioritized projects may undermine the achievement of pillar objectives. While, Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer should continue engaging and sensitizing SACCO leaders to enforce the requirement. \n5.3.3 \nUtilization of PRF at Household Level \nParagraph 32 (b) PDM - ALG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Confirmation of PRF Loan Disbursements to Households \nI noted that all the 20 sampled beneficiaries received UGX.1,000,000 each which was equal UGX.1,000,000 indicated in the SACCO records. \nI further noted that no beneficiaries in the 4 sampled PDM SACCOs received PRF multiple times. \nb) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}, [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}], [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}], [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}], [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}], [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}], [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}], [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}]], "page": 40, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 40, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 40, "level": 1}}], "page": 40, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "oe One (1) beneficiaries in one (1) PDM SACCOs had implemented different projects. Ref to the table below. Details are in Appendix 9 \nImplementation of un approved projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained the timing of the releases and priority changes of the beneficiaries affected the end result of the project implementation. However, moving forward, the district will change the flagship projects to what the people are comfortable with. \nRecommendation \nThe Accounting Officer should liaise with the PDM Secretariat to revisit the flagship projects and commodities to those that are more yielding so as to be able to pay back the funds in the approved two years\u2019 time. \na \nJohn F.S. Muwanga \nAUDITOR GENERAL ORIGINAL", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 40, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 40, "level": 1}}, [{"headings_0": {"content": "following;", "page": 40, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 40, "level": 1}}], [{"headings_0": {"content": "following;", "page": 40, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 40, "level": 1}}], [{"headings_0": {"content": "following;", "page": 40, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 40, "level": 1}}], [{"headings_0": {"content": "following;", "page": 40, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 40, "level": 1}}]], "page": 40, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "COPY", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 41, "level": 3}}, {"headings_1": {"content": "following;", "page": 40, "level": 2}}], "page": 41, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 41, "level": 3}}, {"headings_1": {"content": "following;", "page": 40, "level": 2}}], "page": 41, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 42, "level": 6}}, {"headings_1": {"content": "COPY", "page": 41, "level": 3}}], "page": 42, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1: Local Revenue Performance \nSUMMARY OF REVENUE FOR THE PERIOD Approved Supplementary Revised \\_-\\_\\| Actual /Over Estimates Budget Estimates Revenue Performance ADJ-23 ADJ-23 ADJ-23 ADJ-23 \nTax Revenues \nLocal Services Tax", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 42, "level": 6}}, {"headings_1": {"content": "COPY", "page": 41, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 42, "level": 6}}, {"headings_1": {"content": "COPY", "page": 41, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 42, "level": 6}}, {"headings_1": {"content": "COPY", "page": 41, "level": 3}}]], "page": 42, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "metadata": {"headings": [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}], "page": 42, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Land fees \n6,000,000 6,000,000 7,151,000 - 1,151,000 Business licenses \\| 19,170,000 19,170,000 1,600,000 17,570,000 Other tax revenues 2,676,000 2,676,000 2 2,676,000 Sub-total 123,131,000 123,131,000\u00b0\\| 74,406,750> 48,724,250 Non Tax Revenues \nSale of goods and services \n9,400,000 9,400,000 9,623,200 7 223,200 = \n- \nSub-total 9,400,000 9,400,000 9,623,200 - 223,200 Total 132,531,000 132,531,000 84,029,950 48,501,050 \n38 \nAppendix 2: Implementation of planned outputs \na Fully implemented out-puts \nProgra Sub- PIAP (Program Budget program Implementation \nAction Plan) Output \nAmount Planned Actual Spent UGX Target Perfor for the manc Financial e year \n01- \n1202010801 Basic \n320157-Primary Construction of 2 classroom blocks at 2 309,758,180 pt 2 Education,Spo Requirements and Education primary schools \nrts and skills Minimum standards Services \nConstruction of 5 stance brick lined Pit", "metadata": {"headings": [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}, [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}], [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}], [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}], [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}], [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}], [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}], [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}]], "page": 42, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "BE 5", "metadata": {"headings": [{"headings_0": {"content": "BE 5", "page": 43, "level": 1}}, {"headings_1": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}], "page": 43, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "met by schools and \nLatrine at 5 primary Schools. \ntraining institutions \n18 01 1801010102 Capacity 000006 Construction of water borne toilet at Office", "metadata": {"headings": [{"headings_0": {"content": "BE 5", "page": 43, "level": 1}}, {"headings_1": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}], "page": 43, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "pt", "metadata": {"headings": [{"headings_0": {"content": "pt", "page": 43, "level": 2}}, {"headings_1": {"content": "BE 5", "page": 43, "level": 1}}], "page": 43, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "a DEVELOP Development building done in Planning and of the LCV \n1 MENT Planning, development Budgeting Renovation of District Service Commission", "metadata": {"headings": [{"headings_0": {"content": "pt", "page": 43, "level": 2}}, {"headings_1": {"content": "BE 5", "page": 43, "level": 1}}], "page": 43, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], "page": 43, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "PLAN Research, planning, particularly services Office building \n1 IMPLEME Evaluation and for MDAs and local \nRenovation of Community Based Services \nNTATION Statistics governments. building \n1 Construction of five stance pit latrine at \nButende primary school FY 22/23 \n1 000006 \nDrilling, Supply of Borehole parts, Casting \nPlanning and and Installation of Deep Boreholes \n4 Budgeting \nRehabilitation of old deep bore holes \nservices \n2 Partial construction of piped water system 321,000,000 \nat Nondwe rural growth centre 100 m3 \n1 cold pressed water) with a 12 mtr high \ntower. \n\\| Total 820,862,079 \\| \n39 \nb) Partially implemented \nProgram Sub-program PIAP (Program Budget Activities \nAmount Spent Planned Actual Implementation Target Performance Action Plan) Output \nfor the \nFinancial \n12 HUMAN 01 Education, 205010202 Basic 320003- \nCAPITAL Sports and Requirements and Assets and \nDEVELOPMENT \\| skills Minimum standards Facilities \nmet by schools and Management \ntraining institutions \n12-HUMAN 02 Population Not indicated 320165 Upgrade of Busembatia Health Centre III 920,000,000 1 \n1 CAPITAL Health, Safety Primary \nDEVELOPMENT and \nHealth care \nManagement \nservices \nI ota DEE \\| \\| \n40 \nAppendix 3. Utilization of wage per department \nDepartment description \nApproved Budget Supplementary Budget Revised Budget Payments Unspent Administration 607,834,377 1,436,296,079 2,044,130,456 \\| 522,875,623 1,521,254,833 Commercial 32,000,000 = 32,000,000 28,174,921 \\| 3,825,079 Community based services 253,089,000 \n5 253,089,000 242,734,763 10,354,237 Education \n9,592,042,151 2,039,124,224 11,631,166,375 10,377,116,490 1,254,049,885 Finance 128,738,000 - 128,738,000 126,395,034 2,342,966 Health \n2,698,240,487 929,553,313 3,627,793,800 \\_3,011,178,175 616,615,625 Internal audit 53,432,000 7 53,432,000 22,306,652 31,125,348 Natural resources 75,200,000 7 75,200,000 43,831,927 31,368,073 Planning unit 101,060,000 101,060,000 54,630,570 46,429,430 Production 334,100,000 67,800,000 401,900,000 \\| 389,337,698 12,562,302 ] Statutory bodies 108,996,000 - 108,996,000 108,868,388 127,612 Trade, industry and local development 43,186,000", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}, [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}]], "page": 43, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- 43,186,000 17,474,812 25,711,188 Works 150,400,000 56,400,000 206,800,000 48,589,312 158,210,688 Grand Total", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], "page": 45, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "14,178,318,015 \\| 4,529,173,616 18,707,491,631 14,993,514,365 3,713,977,266 \n41 \nAppendix 4: Late disbursement of funds \nFUND REMITANCE \nal S.NO PDM SACCO DATE AMOUNT DATE AMOUNT DATE AMOUNT DATE AMOUNT TOTAL FUNDS NAME REMITTED REMMITED REMMITED REMITTED REMITTED 1 Ibulanku Pdm 29.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 26&30.06.2023 50,000,000 117,000,000 Sacco \n2 Lubira Buyanga 29.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 26&30.06.2023 50,000,000 117,000,000 Pdm Sacco \n3 Nawansega 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26&30.06.2023 50,000,000 117,000,000 Ibulanku Pdm \nSacco \nBusembatia \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Central Ward \nBusembatia \nTown Council \\| \nPdm Sacco \nMajengo Ward \nBusembatia \nown Council \nPdm Sacco \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 \nBumoozi \n10.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 \\| 50,000,000 100,000,000 Buyanga Pdm \nSacco \nBuyirima Ward 28.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Busembatia \n[Town Council \nPdm Sacco \nKalalu Buyanga \nPdm Sacco + \nBulunguli \nBuyanga Pdm \nSacco \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 \n10 Buwooya 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Buyanga Pdm \nSacco \n42 \n11 Kikunu Igombe \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Pdm Sacco \n12 Makandwa \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Makuutu Pdm \nSacco", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}, [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}]], "page": 45, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], "page": 47, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "13 Kigulamo 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 \\| 117,000,000 Makuutu Pdm \nSacco \n14 Nsaale Ibulanku \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Pdm Sacco \n15 Idinda 28.6.2022 \\| 17,000,000 12. 10.2022 \\| 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Namalemba Pdm \nSacco \n16 Idudi D Ward \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 N 50,000,000 100,000,000 Idudi Town \nCouncil Pdm \nSacco \n\u2014 \n17 Kikunyu Ward 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 20, 00,020 \\| 117,000,000 Idudi Town \nCouncil Pdm \nSacco \n18 Mufumi Ward 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Idudi Town \nCouncil Pdm \nS acco \n19 Idudi C Ward \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Idudi Town \nCouncil Pdm \nSacco \n20 Idudi A Ward \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Idudi Town \nCouncil Pdm \nSacco \n21 Idiudi B Ward \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Idudi Town \n43 \n29.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 100,000,000 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 117,000,000", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}, [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}]], "page": 47, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "own Council \nPdm Sacco \n25 \\|Busembatia \n7.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 100,000,000 Market Ward \nBusembatia Pdm \nSacco \n26 \\|Namunyumya 28.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 117,000,000 Namalemba Pdm \nSacco \n27 \\|Namiganda \n12.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 100,000,000 Ibulanku Pdm \nSacco \n28 \\|Bwigula Buyanga \n12.10.2022 25,000,000 20.4.2023 25,000,000 29.06.23 50,000,000 100,000,000 Pdm Sacco \n29 \\|Makuutu 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 117,000,000 Makuutu Pdm \nSacco \n30 \\|[Ibaako Ibulanku 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 117,000,000 Pdm Sacco \n31 \\|Bubenge Igombe \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Pdm Sacco \n32 \\|Igombe Pdm 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 27.06.2023 50,000,000 117,000,000 Sacco \n33 \\|Walanga Igombe\\| 28.6.2022 17,000,000 \nPdm Sacco \n20.4.2023 25,000,000 27.06.2023 50,000,000 117,000,000 \n44 \n34 \\|Kasozi Makuutu 28.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 27.06.2023 50,000,000 117,000,000 Pdm Sacco \n35 \\|Butende 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Tbulanku Pdm \nSacco \n\\| 36 \\|Buniantole \n12.10.2022 25,000,000 20.4.2023 25,000,000 \\| 27.06.2023 50,000,000 100,000,000 Tbulanku Pdm \nSacco \nTotal 306,000,000 900,000,000 \\| 900,000,000 1,800,000,000 \\|3,906,000,000 \\| \n45 \nAppendix 5: Delayed/failure/Low disbursement of Parish Revolving Fund (PRF \nSN Vote Name Parish Name PDM SACCO Total PRF Total \n%age Remarks Name received Disbursements disbursed (2021/2022 & (Loans)", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}, [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}]], "page": 48, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], "page": 50, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0 0% funds were received late and also delayed opening of accounts by beneficiaries rn 5,000,000 5% funds were received late and also. delayed opening of accounts by beneficiaries \n0 \n0% funds were received late and also. delayed opening of accounts by beneficiaries \nfunds were received late and also. delayed opening of accounts by beneficiaries Bugweri Dist IDINDA IDINDA 117,000,000 0 funds were received late and NAMALEMBA NAMALEMBA \nPDM SACCO \n24 Bugweri Dist KIKUNYU WARD KIKUNYU WARD 117,064,380 \nIDUDI TOWN IDUDI TOWN \nCOUNCIL COUNCIL PDM \nSACCO \n25 Bugweri District Mufumi ward MUFUMI WARD 117,000,000 \nIDUDI TOWN \nCOUNCIL PDM \nSACCO \n26 Bugweri District Idudi C ward IDUDI C WARD \n100,000,000 \nIDUDI TOWN \nCOUNCIL PDM \nSACCO \n27 Bugweri District Idiudi B Ward IDIUDI B WARD 100,000,000 \nIDUDI TOWN \nCOUNCIL PDM \nSACCO \n28 Bugweri District Minani MINANI 117,000,000 \nNamalemba NAMALEMBA \nPDM SACCO \n48 \nalso. delayed opening of accounts by beneficiaries \n0 \nfunds were received late and also. delayed opening of accounts by beneficiaries \n0 \n0% funds were received late and also. delayed opening\u2019 of accounts by beneficiaries \n0 0% funds were received late and also delayed opening of accounts by beneficiaries \n0 \n0% \\| funds were received late and also delayed opening of accounts by beneficiaries \nfunds were received late \nalso delayed opening of accounts by beneficiaries \n29 Bugweri District Makuutu Makuutu MAKUUTU MAKUUTU PDM \n117,000,000 \n0 0% funds were received late and also. delayed opening of \u2014TIBAAKO SACCO accounts by beneficiaries 30 Bugweri Dist Ibaako Ibulanku \n117,000,000", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}, [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}]], "page": 52, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "0 0% \\| funds were received late and IBULANKU PDM \nalso. delayed opening of \\| SACCO accounts by beneficiaries 31 Bugweri Dist Butende Ibulanku BUTENDE \n117,000,000 \n0 0% \\| funds were received late and PDM IBULANKU Pom \\| \nalso delayed opening of SACCO = accounts by beneficiaries 32 Bugweri District Lubira Buyanga LUBIRA \n117,000,000 \n0% funds were received late and BUYANGA PDM \nalso. delayed opening of SACCO \u2014 accounts by beneficiaries 33 Bugweri Dist Makandwa MAKANDWA 100,000,000 \n0 \n0% funds were received late and Makuutu WARD MAKUUTU PDM \nalso delayed opening of SACCO \\| accounts by beneficiaries 34 Bugweri Dist Idudi D ward IDUDI D WARD 100,000,000 \n0 \n0% funds were received late and Town council IDUDI TOWN \nalso delayed opening of COUNCIL PDM \naccounts by beneficiaries \nSACCO \n35 Bugweri Dist IDUDI A WARD IDUDI A WARD \nIDUDI TOWN IDUDI TOWN \nCOUNCIL COUNCIL PDM \n100,000,000 \n0 0% funds were received late and also. delayed opening\u2019 of accounts by beneficiaries \n36 Bugweri District \\| Bwigula Buyanga \\| BWIGULA \nSACCO u \n100,000,000 \n0 0% \\| funds were received late and BUYANGA PDM \nalso delayed opening of", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}, [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}]], "page": 53, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- SACCO accounts by beneficiaries Total \\_\\_3,906,128,760 21,000,000 21%", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], "page": 53, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "49 \nAppendix 6: PDM SACCOs General Meetings \nSN Vote Parish Name of Date Was the Date GM Wasa Was the Was Was training Name Name SACCO certificate first GM washeld leadership vetting there a (topical \nof held vetting criterion Bank subjects) of the registration (Yes/No) \ncommittee following Account PDM SACCO was issued \nelected and the PDM opening members inaugurated SACCO resolution undertaken (Yes/No) byelaws (Yes/No) during the established?", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}, [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}]], "page": 53, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 54, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 50, "level": 6}}], "page": 54, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| (Yes/No) (Yes/No) 1 Bugweri Central Ward Central Ward 12-May-22 Yes 20/10/2022 Yes Yes Yes No District PDM SACCO \n2 Bugweri Namalemba Namalemba 13-May-22 Yes 17/11/2022 Yes Yes \nDistrict PDM SACCO \n3 Bugweri Idinda Idinda PDM 14-May-22 25/10/2022 Yes Yes \nDistrict SACCO PDM \nSACCO \n4 Bugweri Minani Minani PDM 15-May-22 31/10/2022 \nDistrict \nSACCO \n5 Bugweri Namunyumya Namunyumya 16-May-22", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 54, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 50, "level": 6}}], "page": 54, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "19/10/2022", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], "page": 54, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "District PDM SACCO \n6 Bugweri Buniantole Buniantole 17-May-22 Yes 19/10/2022 Yes \nDistrict PDM SACCO \n7 Bugweri Nsaale Nsaale PDM 18-May-22 Yes 25/10/2022 Yes Yes \nDistrict \nSACCO \n8 Bugweri Namiganda Namiganda 19-May-22 Yes 18/10/2022 Yes Yes Yes \\| No District PDM SACCO \n9 Bugweri Ibulanku Ibulanku 20-May-22 Yes 17/10/2022 Yes Yes Yes \\| No District PDM SACCO \n10 Bugweri Nawansega Nawansega 21-May-22 20/10/2022 Yes Yes Yes \\| No District PDM SACCO BEE \n50 \nof SACCO committees and Sub committees \nSupervisory Executive Loan Sub Production sub Marketing sub Business Finance and Remarks committee Committee committee Committee Committee Development investment sub \nservices sub Committee \nCommittee \nWas it \nIs the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the \nConstituted commi Constit commi Constit commi Constit commi Constit commi Constit commi Constit committe", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}, [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}]], "page": 54, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- (yes/No) ttee uted? ttee uted? ttee uted? ttee uted? ttee uted? ttee uted? e \noperati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operation \nonal? 0) onal? 0) onal? 0) onal? 0) onal? 0) onal? 0) al? \n(opera (opera (opera (opera (opera (opera (operatio \ntional tional tional tional tional tional nal or Not \nor Not or Not or Not or Not or Not or Not operation \noperati operati operati operati operati operati al) \nonal) onal) onal) onal onal onal) \nBugweri Bwigula PDM \nyes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO \nthus some \ncommittees have not been fully formed. Bugweri Lubira PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO \nthus some committees have not been fully formed. \nBugweri Buwooya Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO \nthus some committees have not been fully formed. \nBugweri Bulunguli Yes yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO \nthus some committees have not been fully formed. \nBugweri Bumoozi Yes yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO \nthus some committees have not been fully formed. \nBugweri Kalalu PDM Yes yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO \nthus some committees have not been fully formed. \nBugweri Buyirima Yes yes Yes Yes Yes No No No No No No No Newly formed and District PDM SACCO \nthus some committees have not been fully formed. \nBugweri Majengo Yes yes Yes Yes Yes No No No No No \nNo Newly formed and District PDM SACCO \nthus some committees", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], "page": 55, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "51 \n=", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}, [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}]], "page": 55, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "have not been fully formed. \nBugweri Market PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO \nthus some committees have not been fully Tyes I \\| formed. Bugweri Kakoge PDM Yes \nYes Yes Yes Yes No No No No No No No No Newly formed and District SACCO \nthus some committees have not been fully formed. \nBugweri Central Ward Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO \nthus some committees have not been fully formed. \nBugweri Namalemba Yes yes Yes Yes Yes Yes No No No No No No \nNewly formed and District PDM SACCO \nthus some committees have not been fully formed. \nBugweri Idinda PDM Yes yes Yes Yes Yes Yes No No No No No No No \nNewly formed and District SACCO PDM \nthus some committees SACCO \nhave not been fully formed. \nBugweri Minani PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO \nthus some committees have not been fully \nBugweri Namunyumy Yes yes District a PDM \nSACCO \nBugweri Buniantole Yes yes District PDM SACCO \nBugweri Nsaale PDM Yes yes District SACCO", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}, [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}]], "page": 56, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "formed. \nYes Yes No No No No No No No No Newly formed and thus some committees have not been fully formed. \nYes Yes No No No No No No No No Newly formed and thus some committees have not been fully formed. \nYes Yes No No No No No No No No Newly formed and thus some committees have not been fully formed. \nBugweri Namiganda Yes yes Yes Yes Yes Yes No No No No No No No \nNewly formed and District PDM SACCO \nthus some committees have not been fully formed. \nBugweri Ibulanku Yes yes Yes Yes Yes Yes No No No No No No No \nNewly formed and District PDM SACCO \nthus some committees have not been fully formed. \n52 \nBugweri Nawansega Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO \nthus some committees \\| \nhave not been fully \u2014 \nformed. \nBugweri Butende Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO \nthus some committees have not been fully formed. \nBugweri Ibaako PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO \nthus some committees \nBugweri Makuutu Yes Yes Yes Yes yes \nDistrict PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}, [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}]], "page": 56, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "have not been fully i \nformed. \n\\| \nYes No No No No No No No No Newly formed and thus some committees have not been fully = formed. \nBugweri Kasozi PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO \nthus some committees have not been fully formed. \nBugweri Kigulamo Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO \nthus some committees have not been fully formed. \nBugweri Makandwa Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO \nthus some committees have not been fully formed, \nBugweri Mufumi PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO \nthus some committees L \nhave not been fully", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], "page": 57, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 57, "level": 3}}, {"headings_1": {"content": "19/10/2022", "page": 54, "level": 5}}], "page": 57, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "formed. \nBugweri Kikunyu Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District Idudi PDM \nthus some committees SACCO \nhave not been fully formed. \nBugweri Idudi APDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO \nthus some committees have not been fully formed. \nBugweri IdudiBPDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO \nthus some committees", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 57, "level": 3}}, {"headings_1": {"content": "19/10/2022", "page": 54, "level": 5}}], "page": 57, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "u \u2014", "metadata": {"headings": [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}, {"headings_1": {"content": "nn", "page": 57, "level": 3}}], "page": 57, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "have not been fully \\| no formed. and Bugweri Idudi C PDM Yes yes Yes Yes Yes Yes No \nNo No No No No No Newly formed District SACCO \nthus some committees \n53", "metadata": {"headings": [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}, {"headings_1": {"content": "nn", "page": 57, "level": 3}}, [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}, {"headings_1": {"content": "nn", "page": 57, "level": 3}}]], "page": 57, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "have not been fully formed. \nBugweri IdudiD PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO \nthus some committees have not been fully formed. \nBugweri Bubenge Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO \nthus some committees have not been fully formed. \nBugweri Kikunyu Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District Igombe PDM \nthus some committees SACCO \nhave not been fully formed. \nBugweri Igombe PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO \nthus some committees have not been fully formed. \nBugweri Walanga Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO \nthus some committees have not been fully formed. \n54 \nA endix 8: Training of Local experts", "metadata": {"headings": [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}, {"headings_1": {"content": "nn", "page": 57, "level": 3}}, [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}, {"headings_1": {"content": "nn", "page": 57, "level": 3}}], [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}, {"headings_1": {"content": "nn", "page": 57, "level": 3}}]], "page": 58, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "S/N Vote", "metadata": {"headings": [{"headings_0": {"content": "S/N Vote", "page": 59, "level": 5}}, {"headings_1": {"content": "u \u2014", "page": 57, "level": 3}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Parish Name Was the training of Date of the Did the local experts consist of the Was a training Remarks Name \nthe local experts training Parish Chief, CDOs, Commercial report prepared conducted? \nOfficers, Extension officers and and submitted \nrivate sector actors? \n1 Bugweri Bwigula Yes 2.11.2022 Yes \n2 Bugweri Lubira Yes 25.10.2022 Yes \n3 Bugweri Buwooya Yes 27.10.2022 Yes \n4 Bugweri Bulunguli Yes 27.10.2022 Yes \n5 Bugweri Bumoozi Yes 26.10.2022 Yes \n6 Bugweri Kalalu Yes 26.10.2022 Yes \n7 Bugweri Buyirima Ward Yes 18.10.2022 Yes \n8 Bugweri Majengo Ward Yes 17.10.2022 Yes \n9 Bugweri Market Ward Yes 18.10.2022 Yes \n10 Bugweri Kakoge Ward \n19.10.2022 Yes \n11 Bugweri Central Ward \n07.10.2022 Yes", "metadata": {"headings": [{"headings_0": {"content": "S/N Vote", "page": 59, "level": 5}}, {"headings_1": {"content": "u \u2014", "page": 57, "level": 3}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ER Bugweri Namalemba", "metadata": {"headings": [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}, {"headings_1": {"content": "S/N Vote", "page": 59, "level": 5}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "25.10.2022 Yes 13 Bugweri Idinda Yes \\| 25.10.2022 Yes 14 Bugweri\\_\\| Minani Yes \\| 26.10.2022 Yes 15 Bugweri Namunyumya Yes \\| 19.10.2022 Yes LL 16 Bugweri Buniantole Yes \\| 19.10.2022 Yes 17 Bugweri Nsaale Yes \\| 25.10.2022 ves 18 Bugweri Namiganda Yes \\| 19.10.2022 Yes 19 Bugweri Ibulanku Yes 17.10.2022 Yes 20 \\| Bugweri Nawansega Yes 17.10.2022 Yes 21 Bugweri Butende Yes 18.10.2022 Yes Bugweri Ibaako Yes 18.10.2022 Yes Bugweri Makuutu Yes 02.11.2022 Yes Bugweri Kasozi Yes \\| 26.10.2022 Yes Bugweri Kigulamo Yes \\| 27.10.2022 Yes Bugweri Makandwa Yes \\| 27.10.2022 Yes 27 Bugweri Mufumi Ward Yes 03.11.2022 \\| Yes 28 Bugweri Kikunyu Idudi Yes 03.11.2022 \\| Yes 29 Bugweri Idudi A\\_ Ward Yes \n04.11.2022 \\| Yes \n55 \nto the AO? \nYes \nTrainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes Trainin Fe orts ared Yes Trainin re orts ared Yes Trainin re orts ared Yes Trainin orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared", "metadata": {"headings": [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}, {"headings_1": {"content": "S/N Vote", "page": 59, "level": 5}}, [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}, {"headings_1": {"content": "S/N Vote", "page": 59, "level": 5}}], [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}, {"headings_1": {"content": "S/N Vote", "page": 59, "level": 5}}], [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}, {"headings_1": {"content": "S/N Vote", "page": 59, "level": 5}}]], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Trainin re orts ared", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Trainin re orts ared", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Trainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes \nTrainin re orts ared Yes Trainin re orts ared \n30 Bugweri IdudiB Ward Yes 04.11.2022 Yes 31 Bugweri IdudiC Ward Yes 04.11.2022 Yes \n32 Bugweri Idudi D Ward Yes 02.11.2022 Des Yes 33 Bugweri \\| Bubenge Yes 02.11.2022 \n34 Bugweri \\| Kikunyu-Igombe Yes \"04.11.2022 03.11.2022 Yes 35 Bugweri \\| Igombe Yes \nYes \n56", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}, [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}]], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], "page": 60, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Training reports prepared", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], "page": 60, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], "page": 60, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Training reports prepared \nYes \nTraining reports prepared \nYes \nTraining reports prepared \nYes \nTraining reports prepared \n\\| Yes Training reports prepared \nAppendix 9: Irregularities in project implementation \nSN. Vote Parish Name of Name of PRF Loan Loan Amount \\| Project Status of the project Remark Name Name SACCO beneficiary Amount as as per funded \nper SACCO household \nrecords evidence", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}, [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}]], "page": 60, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 61, "level": 2}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1. Bugweri Bulunguli Bulunguli Waiswa 1,000,000 1,000,000 Coffee \nCoffee farmer District ward PDM SACCO Charles", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 61, "level": 2}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": " \nfarming on half hectare. He had a", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 61, "level": 2}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}, [{"headings_0": {"content": "provided", "page": 61, "level": 2}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "running project", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, {"headings_1": {"content": "provided", "page": 61, "level": 2}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "No records maintained \n", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, {"headings_1": {"content": "provided", "page": 61, "level": 2}}, [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, {"headings_1": {"content": "provided", "page": 61, "level": 2}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Bugweri Bulunguli Bulunguli Namutamba 1,000,000 1,000,000 Banana", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, {"headings_1": {"content": "provided", "page": 61, "level": 2}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "She had a farm District ward PDM SACCO Siida \nplantation but just and coffee \nboosted it. Garden of maize with banana and coffee mixed", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, {"headings_1": {"content": "provided", "page": 61, "level": 2}}, [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, {"headings_1": {"content": "provided", "page": 61, "level": 2}}], [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, {"headings_1": {"content": "provided", "page": 61, "level": 2}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "together.", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| I Bugweri Bulunguli Bulunguli Namuwaya 1,000,000 1,000,000 \\| Fish \n\\| \n8 people District ward PDM SACCO Scovia \nFarming combined a", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}, [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}], [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Bugweri Bulunguli Bulunguli Owola James 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "total of Ugx. District ward PDM SACCO \n8,000,000 and", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}, [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "5. Bugweri Bulunguli Bulunguli Dhakaba 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "started fish District ward PDM SACCO Muhamad", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "farming.", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "6. Bugweri Bulunguli Bulunguli Ksawo Umar 1,000,000 1,000,000 District ward PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": " \nThere was", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "7. Bugweri Bulunguli Bulunguli Mutesi Jamila 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "small pond District ward PDM SACCO \nwhich was \n57 \n", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "8. Bugweri Bulunguli Bulunguli Magumba 1,000,000 \\| 1,000,000 \\| \nexpanded. The District ward PDM SACCO \\| Rajab \npond has 9, Bugweri Bulunguli Bulunguli Kasamira H u 1,000,000 1,000,000 \nTilapia and Cat District ward PDM SACCO \nfish", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "One of the member owns the land, however there \nI I", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}]], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. Bugweri Bulunguli Bulunguli", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "are no records Nansubuga 1,000,000 1,000,000 Coffee R&S \nShe resorted District ward PDM SACCO Rose \nto farming \ngrand nuts- No record keeping \nL\\_ \n", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}]], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "11. Bugweri Kakoge ward Kakoge ward Namulinda \\| 1,000,000 1,000,000 poultry \nHas 40 chicken, District PDM Zuwena \nhas no records", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "12 Bugweri Kakoge ward Kakoge ward Mungowa \\| 1,000,000 \\| 1,000,000 \\| Poultry \nDistrict PDM Mubarak a \nHad project, of layers, when 7 he got PDM \nmoney, he", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}]], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 ae", "metadata": {"headings": [{"headings_0": {"content": "\u2014 ae", "page": 62, "level": 4}}, {"headings_1": {"content": "farming.", "page": 61, "level": 1}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "enhance it with", "metadata": {"headings": [{"headings_0": {"content": "\u2014 ae", "page": 62, "level": 4}}, {"headings_1": {"content": "farming.", "page": 61, "level": 1}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_| Broilers", "metadata": {"headings": [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}, {"headings_1": {"content": "\u2014 ae", "page": 62, "level": 4}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "I \nu \n\\| \n58 \n\\| I u ES \\|", "metadata": {"headings": [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}, {"headings_1": {"content": "\u2014 ae", "page": 62, "level": 4}}, [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}, {"headings_1": {"content": "\u2014 ae", "page": 62, "level": 4}}], [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}, {"headings_1": {"content": "\u2014 ae", "page": 62, "level": 4}}]], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "I me |", "metadata": {"headings": [{"headings_0": {"content": "I me |", "page": 63, "level": 1}}, {"headings_1": {"content": "_| Broilers", "page": 62, "level": 3}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "12 Bugweri Kakoge ward Kakoge ward Twalibu 1,000,000 1,000,000 Gnats and \nHad seed = \nDistrict PDM Kiyemba i : \nRice \n\\| \n= capital, he just boosted the farming of", "metadata": {"headings": [{"headings_0": {"content": "I me |", "page": 63, "level": 1}}, {"headings_1": {"content": "_| Broilers", "page": 62, "level": 3}}, [{"headings_0": {"content": "I me |", "page": 63, "level": 1}}, {"headings_1": {"content": "_| Broilers", "page": 62, "level": 3}}]], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "gnats.", "metadata": {"headings": [{"headings_0": {"content": "gnats.", "page": 63, "level": 5}}, {"headings_1": {"content": "I me |", "page": 63, "level": 1}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "at", "metadata": {"headings": [{"headings_0": {"content": "gnats.", "page": 63, "level": 5}}, {"headings_1": {"content": "I me |", "page": 63, "level": 1}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "inspections", "metadata": {"headings": [{"headings_0": {"content": "inspections", "page": 63, "level": 6}}, {"headings_1": {"content": "gnats.", "page": 63, "level": 5}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "gnats were harvested and \nJ \n13 Bugweri Kakoge ward Kakoge ward Naigaga 1,000,000 1,000,000 Poultry District PDM Jamira", "metadata": {"headings": [{"headings_0": {"content": "inspections", "page": 63, "level": 6}}, {"headings_1": {"content": "gnats.", "page": 63, "level": 5}}, [{"headings_0": {"content": "inspections", "page": 63, "level": 6}}, {"headings_1": {"content": "gnats.", "page": 63, "level": 5}}]], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "drying", "metadata": {"headings": [{"headings_0": {"content": "drying", "page": 63, "level": 1}}, {"headings_1": {"content": "inspections", "page": 63, "level": 6}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "bess", "metadata": {"headings": [{"headings_0": {"content": "bess", "page": 63, "level": 2}}, {"headings_1": {"content": "drying", "page": 63, "level": 1}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "She rears Sekoko, she ae \ns \n= bought 10,", "metadata": {"headings": [{"headings_0": {"content": "bess", "page": 63, "level": 2}}, {"headings_1": {"content": "drying", "page": 63, "level": 1}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "So x", "metadata": {"headings": [{"headings_0": {"content": "So x", "page": 63, "level": 3}}, {"headings_1": {"content": "bess", "page": 63, "level": 2}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "however 6 have ees died of \na rear", "metadata": {"headings": [{"headings_0": {"content": "So x", "page": 63, "level": 3}}, {"headings_1": {"content": "bess", "page": 63, "level": 2}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Be 5", "metadata": {"headings": [{"headings_0": {"content": "Be 5", "page": 63, "level": 4}}, {"headings_1": {"content": "So x", "page": 63, "level": 3}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "disease, She N u \nexpected to sell during xmas. N > = \nShe has made a loss. \n14 Bugweri Kakoge ward Kakoge ward Kauma Jalia 1,000,000 1,000,000 Poultry \nShe had a District PDM", "metadata": {"headings": [{"headings_0": {"content": "Be 5", "page": 63, "level": 4}}, {"headings_1": {"content": "So x", "page": 63, "level": 3}}, [{"headings_0": {"content": "Be 5", "page": 63, "level": 4}}, {"headings_1": {"content": "So x", "page": 63, "level": 3}}]], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "running project", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 64, "level": 1}}, {"headings_1": {"content": "Be 5", "page": 63, "level": 4}}], "page": 64, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "bought 200 chicks at 3000 each on PDM. She sold off the first round. Current ones are at 2wks. \n15 Bugweri Kakoge ward Kakoge ward Nakyuka 1,000,000 1,000,000 \nHas 3 units of District PDM Jannat \npoultry. 33 at two months, 44 at 1 and half months and \n16 Bugweri Manyengo Manyengo Mutesi Sylivia 1,000,000 1,000,000 \nRears sekoko District ward ward PDM \nand 26 local chicken. No records \n60", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 64, "level": 1}}, {"headings_1": {"content": "Be 5", "page": 63, "level": 4}}, [{"headings_0": {"content": "running project", "page": 64, "level": 1}}, {"headings_1": {"content": "Be 5", "page": 63, "level": 4}}], [{"headings_0": {"content": "running project", "page": 64, "level": 1}}, {"headings_1": {"content": "Be 5", "page": 63, "level": 4}}], [{"headings_0": {"content": "running project", "page": 64, "level": 1}}, {"headings_1": {"content": "Be 5", "page": 63, "level": 4}}]], "page": 64, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["1", "29,629,250", "1,151,000", "17,570,000", "Other tax revenues A 0 RR] 2,676,000", "| Sub-total 123,131,000 74,406,750 48,724,250", "I - I", "LEN UGS mie", "5 Sale of goods and 9,400,000 9,623,200 -223,200", "services", "Total Revenue 132,531,000 84,029,950 48,501,050", "No | Out-put", "Activity Purpose of the Amount", "un-", "implemented", "activities", "L Legal advisory Welfare for Monitoring of 24,556,074", "services District Government", "Councillors\u2019 programmes by", "political leaders", "and welfare for", "xT District Councillors", "Development and Travel inland Sensitization of 7,040,680", "Operationalisation of staff in the District", "Human", "Resource", "System", "3 Planning and Refresher Improved 6,513,133", "Budgeting services training of understanding of", "LLG's PBS system.", "technical", "staff", "on", "planning and", "budgeting", "on PBS", "4 Administrative and Transfer to Implementation of 4,685,947", "Support Services Other activities at Sub", "Government county level", "Units"], "page": 7}]} \ No newline at end of file diff --git a/reports/Chunks/Buhweju District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Buhweju District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index 82c8e5c2ce0bf2c257eb539c279d16c920142744..0000000000000000000000000000000000000000 --- a/reports/Chunks/Buhweju District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -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, "level": 2}}, {"headings_1": {"content": "resolutions.", "page": 24, "level": 1}}, [{"headings_0": {"content": "| Minute 03/08/2021.", "page": 25, "level": 2}}, {"headings_1": {"content": "resolutions.", "page": 24, "level": 1}}], [{"headings_0": {"content": "| Minute 03/08/2021.", "page": 25, "level": 2}}, {"headings_1": {"content": "resolutions.", "page": 24, "level": 1}}], [{"headings_0": {"content": "| Minute 03/08/2021.", "page": 25, "level": 2}}, {"headings_1": {"content": "resolutions.", "page": 24, "level": 1}}], [{"headings_0": {"content": "| Minute 03/08/2021.", "page": 25, "level": 2}}, {"headings_1": {"content": "resolutions.", "page": 24, "level": 1}}], [{"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": "paragraph"}}, {"content": "ay", "metadata": {"headings": [{"headings_0": 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TVAEDr", "metadata": {"headings": [{"headings_0": {"content": "souepIoHe", "page": 28, "level": 5}}, {"headings_1": {"content": "ay", "page": 28, "level": 3}}], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Malniajul Leys JoWUoW", "metadata": {"headings": [{"headings_0": {"content": "Malniajul Leys JoWUoW", "page": 28, "level": 1}}, {"headings_1": {"content": "souepIoHe", "page": 28, "level": 5}}], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dajjop 0\\} \nspun Alasojp ay\\} Sc", "metadata": {"headings": [{"headings_0": {"content": "Malniajul Leys JoWUoW", "page": 28, "level": 1}}, {"headings_1": {"content": "souepIoHe", "page": 28, "level": 5}}], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Juswaldw\u0131 JO", 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[{"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": "heading"}}, {"content": "a WdAd Are\u0131\u0131yausg \nEyl\u0131sN UONEPUBWWOIIUY ayJ e\u00dfuemny \u2018IWYANAD EZOZ pas\u0131npe Bulinsua \\*souljapinb \u2019S\u2019J YOLIGNV \nayJ Jeu, nine. 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": {"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}}], [{"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}}], [{"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}}], [{"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": 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": 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": 1}}], [{"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": "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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Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}, {"headings_1": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}, {"headings_1": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}, {"headings_1": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}, {"headings_1": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}]], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00ae Mellon Kyarisiima", "metadata": {"headings": [{"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": "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": []} \ No newline at end of file diff --git a/reports/Chunks/Bukomansimbi District Local Government Report of The Auditor General 2023.chunks.json b/reports/Chunks/Bukomansimbi District Local Government Report of The Auditor General 2023.chunks.json deleted file mode 100644 index 551ada24dc3decd0684c6eeaa7bd99e3f2224589..0000000000000000000000000000000000000000 --- a/reports/Chunks/Bukomansimbi District Local Government Report of The Auditor General 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUKOMANSIMBI DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Tet NS iF (OOS ler \nii ea se ti oar mmnmneeeneessenre wcntenvmenn cena onen en \nsn anne Be \nER iii \nNE LET i. ee eg EEE EEE \nEEE \nBei FE 3, nn nenn ern En EEE \nKEY AUDIT MATTERS.........enesnnnsenssnensnnnsennnnnnnennnnnnnnnnnnnnennennnennnnnnnnennenenennennenennennennnnn sl 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll........aaeesssessessnnnnen 7 EMPHASIS OF MATTERR.Q.u....csscsssesessessesnsesessssssnesnssscssescsesessscausesssiessssassisesssevseceresstssssessresseeaneeeereeaees 10 \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 \nOTHER MATTER 10 asus. snanenanunannn nennen nme nun nun uenenern una \nSURES HREM Fae MEREBER \n4.0 Implementation of Key Government Grants/Programmes ............neennnnnn 10 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 \n4.2 Education Development Grant... \n14 nennen \nTe) ANCA Seele Tir] OE OT ees \n15 arexecerrarmecovereaesems ances ataicann name w anemonnnneonnennenunsnuermtounnnmeniennessmmsmmnima \n5.0 Management of pension and gratuity...uaeeaesennnenennnennenneennnnennnnnnnnnn 17 \n6.0 \nLow recovery of Youth Livelihood Funds and UWEP fund... 18 \nOTHER INFORMATION. 18 ........scccccssssssessesessessessessescsussesvesesessvsussessvssvsucssssssessucsesesarsssestsasavensasereseeseesvess \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..0....c.cccccccscsseeseeeeseeeees 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .........0.00.00... 19 OTHER REPORTING RESPONSIBILITIES .................nneennenennennnnnnennnnnn 20 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ..............nennnnn 20 \n7.0 \nImplementation of the Parish Development Model ............nennnnn 20 \nDE \n26 TEL nenn EEE TEE EL EEE", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "EEE TEE", "metadata": {"headings": [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 2, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "List of Acronyms \n[ Acronym \\| Meaning DLG \nDistrict Local Government GoU Government of Uganda INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LGs Local Governments \nLLG \nLower Local Governments LST \nLocal Service Tax MoFPED \nMinistry of Finance, Planning and Economic Development PAYE \nPay As You Earn \nPBS \nProgram Budgeting System PDM \nParish Development Model PFMA Public Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets PRF \nParish Revolving Fund SACCO \nSavings and Credit Cooperative Organization", "metadata": {"headings": [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "EEE TEE", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 3, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], "page": 3, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nUNATU \nUganda National Teachers Union UNEB \nUganda National Examinations Board UWEP Uganda Women Empowerment Project YLP \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL \nL \nON THE FINANCIAL STATEMENTS OF BUKOMANSIMBI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Bukomansimbi 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 Bukomansimbi District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section Sl 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": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}]], "page": 3, "document_name": "Bukomansimbi 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. Iam independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Bukomansimbi 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.25,891,360,326 out of which UGX.24,572,564,755 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "EEE TEE", "page": 2, "level": 1}}]], "page": 4, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 5, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Details Budget Warrants % SN (UGX) (UGX) fundin 1 Recurrent (Wage) 16,665,324,158 16,665,032,456 100% 2 Recurrent (Non-wage) 3,680,926,162 3,427,763,646 93% 3 Development 5,545,110,006 4,479,768,653 81% Total 25,891,360,326 24,572,564,755 \\| 95% Out of the total warrants of UGX.24,572,564,755 I reviewed the utilisation of warrants worth UGX. 18,277,252,466 (74%) as summarised in the table below; SN Details Actual expenditure Cumulative Actual Cumul (UGX) expenditure ative (UGX) % out of total warran ts 1 Wage expenditure(general staff salaries, 16,040,553,703 16,040,553,703 88% pension and gratuity) 2 PDM expenditure audited 3 Education grant - Formerly SFG 4 Water development grant (Piped water, and Rural water and Sanitation grant) 5 Microscale irrigation projects 39,575,008 16,080,128,711 88% 248,054,734 16,328,183,445 89% 248,569,879 16,576,753,324 91% 625,414,471 17,202,167,795 94% 6 Budget outputs sampled 1,075,084,671 18,277,252,466 100% Total of the utilised warrants 18,277,252,466 audited Out of the total warrants of UGX.24,572,564,755 in the financial year 2022/2023, UGX.14,366,756,320 (58%) was spent on general staff salaries for which I issued a separate detailed audit report and a summary of the key findings reported in section 2.0 of this No Source Approved Actual Collections Variance (UGX) devise strategies budget (UGX) for more Local (UGX) revenue sources. Tax 136,533,000 111,403,850 25,129,150 Revenues Non-Tax 565,727,000 159,717,971 406,009,029 Revenues Total 702,260,000 271,121,821 431,138,179 Revenue Under collection of Local revenue denied the entity resources for implementation of the following planned activities as shown in Appendix 1(b). The Accounting Officer attributed the under collections to unfavorable economic conditions leading to closure of some businesses and failure by farmers to co-fund for Micro Scale irrigation system. 1.2 Performance of GOU warrants The entity had an approved budget of UGX.22,599,100,326 from the various I advised the programmes out of which UGX.22,373,518,322 was warranted resulting in a Accounting Officer shortfall of UGX.225,582,004 representing 99% performance. to rollover the partially The performance of warrants from each of the programmes from which the implemented entity was allocated funds is shown in the table below; activities to the Programme Approved Warrants (UGX) Variance % subsequent budget (UGX) (UGX) fund period. ing Agro- 2,158,821,233 2,001,014,233 157,807,000 93 Industrialization Natural 567,953,937 567,953,937 0 100 Resources, Environment Private Sector 65,876,969 65,876,969 0 100 Development Integrated 729,412,580 667,787,090 61,625,490 92 Transport Infrastructure Human Capital 14,533,537, 761 14,527,675,891 5,857,810 99.9 Development Public Sector 3,007,939,344 3,007,647,642 291,702 100 Transformation Community 57,768,921 57,768,921 0 100 Warrants was a result of Other Government Transfers which were not realized as shown below; UGX 157,807,000", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 5, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the underutilization of warrants was due to the following reasons; e Failure by famers to co-fund for the system e Late Release of the supplementary funds UGX.255,670,269 in June 2023 e Refusal of parents to consent to the immunization of their children and delayed recruitment of staff for Bukango Seed Secondary School e Some files lacked letters of administration and others had challenges with names in reference to NIRA information. e The ex gratia funds bounced as the phone lines the Hon. Councilor provided was an agent line and could not receive funds and also Ministry of Finance delayed to enter the e-cash journal to enable timely reconciliation. 1.5 Lack of appropriate performance indicators and targets in the work plans Regulation 11 (2) b of the Public Finance Management Regulations, 2016 I informed the states that the work plan of a vote shall indicate the key performance Accounting Officer indicators to be used to gauge the out-puts. to liaise with MoFPED for Part A of the performance contract for Accounting Officers outlines the core support in this which Table showing performance indicators and targets Category of No. of No of No. of No of Expenditure Amount % outputs outputs activiti Activiti activitie (UGX) Quan sampled es in es with s tifica the clear without tion output perfor clear of s mance perform outp indicat ance uts ors and indicato targets rs and targets Fully quantified 7 30 30 0 1,710,546,425 90 outputs Outputs not fully i 3 3 625,414,471 10 8 33 30 3 2,335,960,896 90 Without clear performance indicators and targets, I could not ascertain the level of achievement of activities and this is likely to result in inaccurate performance information. The Accounting Officer explained that the outputs were fully quantified in the District Council approved work plans but the updated PBS system had no option to capture the performance indicators for the observed activities. 1.6 Implementation of outputs I assessed the implementation of seven (7) outputs with thirty (30) activities worth UGX.1,710,546,425 that were fully quantified and noted that they were fully implemented as shown in the table below; Table showing performance indicators and targets Category of No. No of No. of No of Expenditure outputs of activities Activiti activi Amount (UGX) outp in the es fully ties uts outputs implem parti asses ented ally sed imple ment ed Fully implemented 30 \\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 8, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Microscale \n625,414,471 irrigation \nProgram", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 10, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "e All the equipment was fully installed and functional. However, there was delayed delivery of the equipment \nImplication \nDelayed delivery of the equipment fails the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nRecommendation \nI advised the Accounting Officer to ensure that the suppliers comply with the agreed time timelines for proper implementation of the program \n", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 10, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Water \n248,570,007 e Construction of a valley tank at Mikisa \nDevelopmen \ne Extension of 5km piped water supply from Kisaabwa TRC t grant \nin Butenga s/c to Kisojjo HC II in Kibinge s/c \ne Supply and installation of three 10,000 litres Institutional rainwater harvesting tanks", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 10, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nBukomansimbi District had a wage budget of UGX.14,780,478,552, out of which UGX.14,366,756,320 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation \n\\| Recommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.13,139,822,859, and I \ninformed the obtained supplementary funding of UGX. 1,640,655,693 resulting into Accounting \nOfficer a revised wage budget of UGX.14,780,478,552 which was all that the matter would warranted. \nbe brought to the attention of the Out of the total warrants, UGX.14,366,756,320 was utilized by the relevant authorities. DLG resulting in un-utilized warrants of UGX.413,722,232 \nrepresenting utilization of 97% as summarized in the table below and \ndetailed in Appendix 5. \nApproved Supple Revised Warrant Payments Unspent Budget mentar Budget s (UGX) (UGX) Balance (UGX) y (UGX) (UGX) UGX) \n13,139,822, 1,640,6 14,780,47 14,780,47 14,366,756, 413,722,232 859 55,693 8,552 8,552 320 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.413,722,232 \ne The supplementary funding of UGX.411,910,264 was not utilized \nThe Accounting Officer explained that management requested a clearance to recruit in the letter dated 24th August 2022 and ist", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 11, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "November, 2022 that were not fully responded to.", "metadata": {"headings": [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 11, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2.2 Validation of employees on the enti ayroll \nI advised the Officer \nc) Initiate a process c) A total of 36 (3%) employees on the payroll did not appear for \nof deleting these the validation and were categorised as follows; \nnames on the payroll within a i. 4 employees who did not appear for the headcount were \nspecified accounted for by the Accounting Officer as being away for \ntimeframe. genuine reasons which included sick leave and lack of all the \nrequired documentation at the time of validation. \nii. \n32 employees were confirmed to have exited the District due to: dismissal, abscondment and retirement. \n32 employees in question after continued to receive salary after exit and this is a financial loss to Government that require further investigation. \nd) 12 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status.", "metadata": {"headings": [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 11, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that; a) Requests for District Service Commission Minute Extracts to respective Local Governments had been forwarded awaiting response. b) The abscondment were deleted in July 2023 and letters to heads of the cost centres why those staff were on payroll without working had been issued. c) Some employees had been dropped off the payroll due to disciplinary cases while others were new recruits who had delayed to access the payroll. 2.3 Inconsistencies in Employee Details A total of 214 employees on the payroll had inconsistencies in their I advised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer to the National IDs. The information is critical in the identification of an engage the affected individual. staff and ensure that employee records are Inconsistent information undermines the integrity of the District\u2019s duly updated and records and may complicate the employee service history and brought to the retirement procedures. Where the errors in dates of birth increase the attention of the length of service, it may lead to the irregular extension of employee Ministry of Public service. Service within a specified timeline for The Accounting Officer explained that the officers were notified about appropriate action. the inconsistency and had availed clearance from NIRA to be forwarded to Ministry of Public Service for update. 2.4 deletion of approved structure. mobilizing resources to fill The Accounting Officer explained that; critical positions a) Management had continued to recruit on replacement basis to enhance and requested for clearance to recruit in the expected service delivery. surplus on the wage bill to Ministry of Public Service which b) Engage relevant was not granted coupled with the annual recruitment plan stakeholders to for critical staff timely submitted. develop and b) The District was following the standing Circulars from implement a Ministry of Education which states a Minimum of 7 teachers costed staff per primary School and for Secondary staff, the structure for the establishment was embedded onto IPPS system. District. EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11 July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 12, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 14, "level": 8}}, {"headings_1": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}], "page": 14, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 Rural Water and Installation of 3 10,000 litre tanks \n3 3 Sanitation Sub- Rehabilitation of boreholes \n16 16 Grant (traditional Construction of a valley tank at 1 \n1 component) Mikisa village \n2 Piped Water Sub- Construction of piped water 1 1 Grant \n(UgIFT scheme at Kisojjo HC II \ncomponent) \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 14, "level": 8}}, {"headings_1": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}, [{"headings_0": {"content": "quantity quantity", "page": 14, "level": 8}}, {"headings_1": {"content": "November, 2022 that were not fully responded to.", "page": 11, "level": 3}}]], "page": 14, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}], "page": 14, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance; Four (4) projects in the water grant work plan were in the approved five-year e \ndevelopment plan. \ne An analysis of the water budget allocations for the Sub counties revealed that the District allocated funds based on the water need ranking. \nAll water projects were constructed on land for which the District had ownership e \nor consent offer. \ne All the 5 (100%) of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. \nI reviewed the planning of Bukomansimbi DLG and noted the following; \nThe District allocated 69% to new capital development instead of a minimum of o \n65% leading to over allocation by UGX.4,318,773 (4%). Subsequently, investment servicing costs was over allocated by UGX.171,580 (1%) under the Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component). \nIn addition, the District allocated 100% to new capital development instead of a oe \nminimum of 85% leading to over allocation by UGX.23,049,219 (25%). Subsequently, invest servicing costs were under allocated under the piped water sub-grant (PWSG) (UgIFT component). Details are in Appendix 7. \neo The UGFIT project (Bukango seed schools) had not been provided with water sources that were accessible by the local community. \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 14, "level": 8}}]], "page": 14, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], "page": 15, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that; \no The variance was caused by the District executive committee insistence on allocations of more funds to new capital development projects, thereby affecting rehabilitation of the existing water points. \no The District had limited funds and the District Executive reallocated water sources to other sub counties that were in dire need. \nRecommendation \nI advised the Accounting Officer to allocate funds for capital development and complementary activities based on the program expenditure guidelines. And ensure that special consideration for water sources is given to the completed and on-going UGIFT projects. \n4.1.2.2 Review of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the PPDA", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}]], "page": 15, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}], "page": 16, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be raised with the MoFPED \n4.1.2.3 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \no Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 16, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \nAll DLGs should have water quality testing kits. \nAll LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nA review of the annual water performance report revealed that 308 (14%) out of o \n2,146 existing water facilities were not functioning as shown in the Appendix 8. \nNon-functional projects lead to loss of funds and derail the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer attributed this to non-functionality of the water user committees for the existing water points, environmental degradation affecting the water sources like the shallow wells and springs and vandalism and theft of boreholes.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}]], "page": 16, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 1}}], "page": 16, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to set up and empower water user committees to remain functional and educate the community on environmental preservation. \ne The district lacked water quality testing kits. As a result, water quality test were carried out using rudimentary techniques focusing on water smell, color and taste other than the standard tests. \nThis led to rampant breakdowns and caused the entity to incur frequent and high repair costs. \nThe Accounting Officer attributed this to a decision made by the District Executive to purchase GI pipes instead of stainless steel/U-PVC.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 17, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to consider the merits of the GI pipes as recommended by the programme. \n4.2 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.248,062,065 for the construction of; two (2) classroom block and furniture, three (3) stance pit latrines and retention funds. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.2.1 Positive observations \nI noted the following areas where management had commendable performance; \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}]], "page": 17, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], "page": 17, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant. \noe The District spent UGX.248,054,734 out of UGX.248,062,065 released representing 100% utilization. \nThe contract agreements specified the measures to mitigate environmental and oe \nsocial risks identified as the responsibility of the contractor. And the environmental and social impacts of the implemented projects were addressed. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \ninconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer attributed this to the lamping of assets in the Asset Register and not separating for each school.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}]], "page": 17, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that an up-to-date asset register of education facilities and their condition is maintained and used in selection of schools to benefit from the Education Development grant. \n4.3. Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Bukomansimbi District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nBukomansimbi District budgeted and received UGX.766,547,673 (100%) to implement the following activities. \nSN Category Activity Planned Actual quantity quantity 1 Capital Development (micro Installation of irrigation equipment 50 \n21 scale irrigation equipment) \n2 Complementary services Training of farmers 50 21, Setting up demo farms \n1 1 \nI designed audit procedures to assess whether the utilization of the program funds was done in accordance with the programme guidelines. \nThe following were my observations; \n4.3.1 Positive observations \nI noted the following areas where management had commendable performance; \ne The District allocated 75% to capital development and 25% to Complementary services. \ne 21 out of the 50 planned irrigation equipment had been delivered to selected \noe The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI noted that all the expenditure categories for capital development and complimentary services were lumped on four and two item codes respectively. i.e. 221001, 221004, 224010, 227001 and (224003 and 263310). \nAs a result, I was unable to undertake analytical review and analysis of expenditure incurred on complementary activities. \nThe Accounting Officer attributed this to changes in the new chart of Accounts whereby some specified codes such as 312202 (demonstrations), 281504 (procurement monitoring and supervision) are no longer applicable.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 19, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MAAIF to adjust the guidelines to match the new chart of accounts and ensure compliance with the guidelines. \n4.3.2.2 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed that the District budgeted and received UGX.766,547,673 (100%). Out of the total program receipts, UGX. 625,414,471 (82%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.141,133,202 (18%). Details are in the table below. \nRevised budget Warrants / Total Variance % (UGX) Release (UGX) expenditure absorp (as per tion payment file) \n\\_\\_\\_\\_191,636,918 191,636,918", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}]], "page": 19, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 | Pp |", "metadata": {"headings": [{"headings_0": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 19, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 6}}, {"headings_1": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}], "page": 20, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "un \n= \nI advised the Accounting Officer to sensitise the farmers on the benefits of the programme and engage MoFPED to ensure that the funds are always released on time. \n4.3.2.3 Implementation of the Micro irrigation program \nParagraph 4.2 (14) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides the supply and installation of equipment. \nI noted that the supply and installation of 18 out of the 21 irrigation equipment was beyond the expected delivery and installation date as shown in Appendix 9. \nThis fails the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer attributed this to the heavy down pour from April 2023 to June 2023 which affected the trenching for most farmers and delayed the installation of equipment.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 6}}, {"headings_1": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 6}}, {"headings_1": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 6}}, {"headings_1": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 6}}, {"headings_1": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 6}}, {"headings_1": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 6}}, {"headings_1": {"content": "\u2014 | Pp |", "page": 19, "level": 2}}]], "page": 20, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 6}}], "page": 20, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to fast track the supply and installation of the irrigation equipment to ensure timely implementation of the program. \n5.0 Management of pension and gratuity \nFunding and absorption of pension and gratuity \nI reviewed the approved pension and gratuity estimates for the financial year 2022/2023 and noted that Bukomansimbi DLG budgeted to receive UGX.1,884,845,606 during the year under review and received", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 6}}]], "page": 20, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.1,884,553,904(99.9%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 20, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Out of the total receipts, UGX.1,673,797,383 was spent by the entity resulting in an unspent balance of UGX.210,756,521 representing an absorption level of 89%. \nThe unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. Refer to the table below; \nCategory Approved Releases/ Expenditure Unspent % Estimates (A) Warrant (B) (C) (UGX) \n(B-C) (UGX) absorpti (UGX) (UGX) on Pension 564,720,988 564,429,287 564,503,709 (74,422) 100 \n5.2 Under payment of pension", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 20, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "au", "metadata": {"headings": [{"headings_0": {"content": "au", "page": 21, "level": 6}}, {"headings_1": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Article 254 (1) & (3) of the constitution of the \nof Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. \nSection B-a (7) of the Uganda Public Standing Orders, 2021 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. \nI noted an under payment of UGX.3,879,110 to 3 pension as shown in appendix 10. Under payments affected livelihood of pensioners/beneficiaries. \nThe Accounting Officer attributed this to delays by the pensioners informing human resource late about their deletion from the payroll and funds not being available for quarter one F/Y 2022/2023 for the other pensioners.", "metadata": {"headings": [{"headings_0": {"content": "au", "page": 21, "level": 6}}, {"headings_1": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}, [{"headings_0": {"content": "au", "page": 21, "level": 6}}, {"headings_1": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}], [{"headings_0": {"content": "au", "page": 21, "level": 6}}, {"headings_1": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}], [{"headings_0": {"content": "au", "page": 21, "level": 6}}, {"headings_1": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}], [{"headings_0": {"content": "au", "page": 21, "level": 6}}, {"headings_1": {"content": "UGX.1,884,553,904(99.9%).", "page": 20, "level": 3}}]], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "au", "page": 21, "level": 6}}], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should have these monies remitted to the accounts of the affected pensioners/beneficiaries, and in future, ensure that payments are made", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "au", "page": 21, "level": 6}}], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "promptly.", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "6.0 \nLow recovery \nof Youth Livelihood Funds and UWEP fund \nBukomansimbi District received YLP funds worth UGX.759,410,881 from the FY 2014/15 and UGX.438,656,906 UWEP in 2017/18. \nBy the time of audit, the district had not recovered all the funds details in the table", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}, [{"headings_0": {"content": "promptly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}]], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Funds Amount Amount Amount Recovery Received(UGX) Recovered Outstanding % (UGX (UGX) ag e 1 YLP 759,410,881 \\| 200,000 819,395,349 \n2 UWEP \\_\\_\\| 438,656,906 15,906,600 \\| 443,633,421 \nTotal \\| 1,198,067,787 16,106,600 \\| 1,263,028,770 \nFailure to recover the program funds hinders the program objective to revolve the funds to support more groups. \nthereon. My opinion on the financial statements does not cover the Cther Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Bukomansimbi District Local Government. \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 District's 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": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}, [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}]], "page": 21, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS 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: e Identify and assess the risks of material misstatement of the financial statements, \u201crequired to draw attention in my auditor\u2019s report to the related \u2018disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safequards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}, [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "promptly.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Model", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], "page": 23, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. \nMy previous year report on government\u2019s preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries. \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n7.1 \nFunding of PDM Activities in the District \nMoFPED released a sum of UGX.3.9BN to finance 39 PDM SACCOs in Bukomansimbi DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.39,022,088 for the PDM Administrative costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}, [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}]], "page": 24, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "7.2 Positive Observations \nI noted the following areas where the District had commendable performance; \n\u00b0 UGX.39,022,088 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation. \ne UGX. 3.9BN was transferred to 39 SACCOs with evidence of submission of attestation form to the Secretariat. \ne The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets \nAll the 39 SACCOs were registered under the Cooperative Societies Act to ensure e \nthe legality of the organisation. \ne The HLG Core Implementation team was fully constituted and quarterly performance reports prepared. \n7.3.1.1 Alignment of the District Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the District budget and work plans revealed that the 5 sampled Sub Counties and 4 Town Councils did not submit priorities to be incorporated in the entity\u2019s budget/work plan. \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that the prescribed format for priorities was not included in the PDM guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}, [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], [{"headings_0": {"content": "Model", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}]], "page": 24, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "Model", "page": 23, "level": 1}}], "page": 25, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/Town Councils are identified and incorporated in the DLG\u2019s budget and work plans to enable alignment of PDM activities for proper implementation. \n7.3.1.2 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, 22 out of 39 PDM SACCOs received in the second quarter, the 39 received in the third uarter as shown in the table below; \nSN Month of release \nNo. of PDM SACCOs paid \\| Amount paid on the on the date \ndate", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "Model", "page": 23, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "Model", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "Model", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "Model", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "Model", "page": 23, "level": 1}}]], "page": 25, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], "page": 25, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "i October 22 \\| 550,000,000 \n7.3.1.3 Disbursement of Parish Revolving Fund (PRF) to the Households \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 10 PDM SACCOs had disbursed UGX.7,000,000 (0.7%) out of the PRF received of UGX.1,033,997,086 leaving UGX.1,026,997,086 (99.3%) undisbursed as shown in Appendix 11. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer attributed this to; \ne Unstable PDMIS-FIS system \ne Lack of electronic tools and gargets by the implementers to upload selected beneficiaries onto PDMIS-FIS. \nRecommendation \nI advised the Accounting Officer to engage the Ministry of ICT for support on the It related challenges and PDM secretariat for purchase of tools required for implementation of the programme. \n7.4", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}, [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}]], "page": 25, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February,2022, Paragraph 91 of the Parish Development Model, Guide 2 requires; \ne The PDC is responsible for overseeing and coordinating development activities within the Parish. It further states that the PDC shall; mobilize the community, identify development priorities, monitor resource utilization and hold meetings quarterly \ne The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], "page": 26, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. SACCO Committees The 10 SACCOs did not constitute-- the I advised the Accounting- \\|", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], "page": 27, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nand Sub Committees Marketing, Business Development services, Officer to ensure that the Finance and investment sub Committees. \nnon- functional sub committees are created to enhance the implementation Failure fe \ntee have \na functioning Sg Sub-Committees adi \nof the PDM function. \nmay lead to mismanagement of the SACCOs \ndue to the lack of appropriate oversight. \nThe Accounting Officer explained that emphasis was first put on electing the critical Committees, and then the Sub committees will be created during the second AGM. \n7.4.1 Registration of PDM SACCOs and Enterprise Groups \nSection 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nI noted that all the 10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in the", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}, [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}]], "page": 27, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 12.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12.", "page": 27, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}], "page": 27, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nThe Accounting Officer explained that PDM SACCOS have not yet met some of the requirements for application of license to Uganda Microfinance Regulation Authority as per section 38(2) of the Tier 4 Microfinance and Lending Institutions Act, 2016. \nRecommendation \nI advised the Accounting Officer to engage the PDM secretariat for further guidance on this matter. \n7.4.2 PDM SACCO Operations \nParagraph 3.7 of the Parish Development model users\u2019 handbook under the Parish revolving fund provides that for farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS).", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12.", "page": 27, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}, [{"headings_0": {"content": "Appendix 12.", "page": 27, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}], [{"headings_0": {"content": "Appendix 12.", "page": 27, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}], [{"headings_0": {"content": "Appendix 12.", "page": 27, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}], [{"headings_0": {"content": "Appendix 12.", "page": 27, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}]], "page": 27, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix 12.", "page": 27, "level": 2}}], "page": 28, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the PDM se cretariat for further guidance on this matter. \nJohn F.S. Muwanga AUDITOR GENERAL \n29\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix 12.", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix 12.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix 12.", "page": 27, "level": 2}}]], "page": 28, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 1}}], "page": 28, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], "page": 29, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendices \nAppendix 1(a): Performance of Local Revenue \nNo Source Approved Actual Variance Reasons for under/over budget Collections collection \nTax Revenues \nLocal Services Tax \n60,000,000 \nLand fees \n1,500,000 \n73,936,250 -13,936,250 Employment of more parish chiefs and salary enhancement for scientists. \n280,000 1,220,000 Few people paid for lease rentals Business Licenses \n49,078,000 37,187,600 11,890,400 Unfavourable economic conditions leading to closure of some \nOther tax revenues 103,227,000 \nEm Non-Tax Revenues Other Property income Dividends \nRent \nOther property income (disposal of assets) \nSale of goods and services \nbusinesses \n103,227,000 Unfavourable economic conditions leading to closure of some businesses \n1 \n\\| \nAdministrative fees and \n6,510,000 29,104,100 -22,594,100 Enhancement in revenue licenses mobilization for Market/gate Charges, Building permits, inspection and application fees Court fines and Penalties \n- \nOther fines and Penalties \nMiscellaneous Revenue \n481,945,000 \n130,613,871 351,331,129 Failure by farmers to co-fund for \\| \nMicro Scale irrigation system Total Revenue \n702,260,000 \\| 271,121,821 431,138,179 Appendix 1(b): Activities not undertaken due to under collection of local revenue \nNo Out-put Activity \nPurpose of the un- Budget Amount \nimplemented activities \n1 Micro scale irrigation \\|Installing micro scale Enabling farmers to have \n322,158,100 systems installed irrigation systems to continuous yields \nfarmers \n2 Motor Vehicles \\|Routine Repairs and To have District vehicles in \n6,886,021 Repaired \nmaintenance of District good running condition \nvehicles \n3 Services in Lower services in the Continuous of", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}]], "page": 29, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1 Agro-industrialization \n157,807,000 Installation of micro scale Enabling farmers to have continuous yields and irrigation system for continuous monitoring and supervision of these farmers, supervision of farmers \nthese famers and Impact-Farmers yields will be affected and not contribution towards properly supervised \ncommunity micro projects Enabling communities engage in Micro projects to improve their livelihood \nImpact-Livelihood of communities negatively affected 2 Human Capital \n5,857,810 Monitoring of YLP and Monitor YLP and UWEP groups. \nDevelopment \nUWEP groups, welfare \nand procurement of \nstationery \n3 Integrated Transport 61,625,490 Maintenance \nof Carrying out routine mechanized maintenance of Infrastructure and \ncommunity access roads roads in Bukomansimbi Town Council and District, Services \nin Bukomansimbi Town maintenance of equipment, purchase fuel, airtime council and the District, stationery and provision of welfare to staff Maintenance \nof Impact- Roads and equipment not adequately machinery and maintained \nequipment, purchase of \nfuel, stationery, airtime \nand provision of welfare \nto staff \n4 Public Sector \n291,702 Purchase of fuel for Procurement of fuel Transformation \nDistrict Chairperson \nTotal \n225,582,002 \nAppendix 3: Activities affected by the under utilization \nImpact-Inadequate oversight monitoring of activities by the District Chairperson \nNo. Programme \nWarrants not Activities affected by the Reason for the Utilized under utilization underutilization of warrants \n1 Agro-Industrialization \n300,920,804 Installation of micro scale Failure by famers to co-fund for irrigation system \nthe system \nLate recruitment of the Technician \nmechanical. \nLate Release of the supplementary funds Ugx 255,670,269 \n2 Development Plan \n2,099,445 Payment of retention funds Payment was not fully processed Implementation \nfor the Administration block through IFMS before end of the and Kitanda HCIII \nfinancial year \n3 Governance and Security \n2,891,256 Payment for Supply of iron Payment was not fully processed sheets for the Production through IFMS before end of the Mini Laboratory \nfinancial year \n4 Human Capital Development \n428,225,907 Immunization of pupils Refusal of parents to consent to against covid-19 \nthe immunization of their children \nand delayed recruitment of staff for Bukango Seed Secondary School \n=", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 29, "level": 8}}, {"headings_1": {"content": "Copy", "page": 28, "level": 2}}], 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"level": 3}}], "page": 31, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "87 \nm \nappropriate Appendix 4: Lack of \nropriate performance indicators and targets in the work plans \nae Sub- Bud Focus/ Activities Key performance Are Concl prog get Thema indicator(s) there usion ram Out tic (Measure) clear at put area targe Activ and ts ity other and Level \ncapital \nperfo \nprojec rman (Full ts/pro ce y grams indic Quan tified ators tified /Not to /Not fully meas fully Quan ure Quan tified perfo tified ) \nrman \n) ce", "metadata": {"headings": [{"headings_0": {"content": "some", "page": 31, "level": 1}}, {"headings_1": {"content": "u. 2 DD bb u SC co oo ao ao oo oo GoD a CD", "page": 31, "level": 3}}, [{"headings_0": {"content": "some", "page": 31, "level": 1}}, {"headings_1": {"content": "u. 2 DD bb u SC co oo ao ao oo oo GoD a CD", "page": 31, "level": 3}}], [{"headings_0": {"content": "some", "page": 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{"headings_1": {"content": "u. 2 DD bb u SC co oo ao ao oo oo GoD a CD", "page": 31, "level": 3}}]], "page": 31, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "quan", "metadata": {"headings": [{"headings_0": {"content": "quan", "page": 32, "level": 8}}, {"headings_1": {"content": "some", "page": 31, "level": 1}}], "page": 32, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "tifica", "metadata": {"headings": [{"headings_0": {"content": "tifica", "page": 32, "level": 8}}, {"headings_1": {"content": "quan", "page": 32, "level": 8}}], "page": 32, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "tion?", "metadata": {"headings": [{"headings_0": {"content": "tion?", "page": 32, "level": 8}}, {"headings_1": {"content": "tifica", "page": 32, "level": 8}}], "page": 32, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "(Yes", "metadata": {"headings": [{"headings_0": {"content": "(Yes", "page": 32, "level": 2}}, {"headings_1": {"content": "tion?", "page": 32, "level": 8}}], "page": 32, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "/No)", "metadata": {"headings": [{"headings_0": {"content": "/No)", "page": 32, "level": 5}}, {"headings_1": {"content": "(Yes", "page": 32, "level": 2}}], "page": 32, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "If no", "metadata": {"headings": [{"headings_0": {"content": "/No)", "page": 32, "level": 5}}, {"headings_1": {"content": "(Yes", "page": 32, "level": 2}}], "page": 32, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "give", "metadata": {"headings": [{"headings_0": {"content": "give", "page": 32, "level": 2}}, {"headings_1": {"content": "/No)", "page": 32, "level": 5}}], "page": 32, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 32, "level": 8}}, {"headings_1": {"content": "give", "page": 32, "level": 2}}], "page": 32, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "reaso", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 32, "level": 8}}, {"headings_1": {"content": "give", "page": 32, "level": 2}}], "page": 32, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pe Pe Te |e) | (F) (6) (J) ef foe", "metadata": {"headings": [{"headings_0": 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IE Yes Fully Fully Government Units receive URF funds \nQuant Quant", "metadata": {"headings": [{"headings_0": {"content": "0 0 0 0", "page": 35, "level": 8}}, {"headings_1": {"content": "541,6 541,6 479,9 479,9", "page": 35, "level": 2}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ified ified", "metadata": {"headings": [{"headings_0": {"content": "ified ified", "page": 35, "level": 8}}, {"headings_1": {"content": "0 0 0 0", "page": 35, "level": 8}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Roads and Bridges number of kilometres N oO wn", "metadata": {"headings": [{"headings_0": {"content": "ified ified", "page": 35, "level": 8}}, {"headings_1": {"content": "0 0 0 0", "page": 35, "level": 8}}], "page": 35, "document_name": "Bukomansimbi District Local Government Report of The Auditor 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General 2023", "type": "heading"}}, {"content": "laboratory", "metadata": {"headings": [{"headings_0": {"content": "laboratory", "page": 37, "level": 1}}, {"headings_1": {"content": "al", "page": 37, "level": 8}}], "page": 37, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Coor dinat", "metadata": {"headings": [{"headings_0": {"content": "Coor dinat", "page": 37, "level": 8}}, {"headings_1": {"content": "laboratory", "page": 37, "level": 1}}], "page": 37, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ion-", "metadata": {"headings": [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], "page": 37, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "01 \n34 \nAppendix 5: Utilization of wage \nDepartm Departme Approved Supplement Revised Warrant Payments Unspent ent code nt Name Budget ary Budget Budget UGX UGX UGX Balance UGX \nUGX", "metadata": {"headings": [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}, [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}]], "page": 37, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "01 Administrat 936,671,485 10,800,000 947,471,485 947,471,485 947,462,380 9,105 ion \n02 Finance 110,180,544 0 110,180,544 110,180,544 109,830,433 350,111 03 Statutory 221,997,000 0 221,997,000 221,997,000 221,758,868 238,132 Bodies \n04 Production 875,188,215 147,211,785 1,022,400,000 1,022,400,000 1,022,399,409 591 05 Health 2,486,163,890 254,836,618 2,741,000,508 2,741,000,508 2,740,606,926 393,582 06 Education 7,964,128,557 1,146,207,29 9,110,335,847 9,110,335,847 8,698,425,583 411,910,26 0 \n4 07 Roads 175,255,404 12,000,000 187,255,404 187,255,404 187,254,856 548 08 Water 44,597,000 15,000,000 59,597,000 59,597,000 59,540,156 56,844 09 Natural 140,400,000 43,800,000 184,200,000 184,200,000 184,050,732 149,268 Resources \n10 Community 54,374,344 0 54,374,344 54,374,344 54,244,141 130,203 Based \nServices \n11 Planning 46,800,000 10,800,000 57,600,000 57,600,000 57,396,996 203,004 12 Internal 29,611,284 0 29,611,284 29,611,284 29,524,814 86,470 Audit \n13 Trade and 54,455,136 0 54,455,136 54,455,136 54,261,026 194,110 Industry \n13,139,822, 1,640,655,6 14,780,478, 14,780,478, 14,366,756, 413,722,2 859 93 552 552 320 32 \nAppendix 6: Irreqularity in allocation of program expenditure by category \nSN. Category Descript Approved Ideal Actual Varian Expenditures Expe Varia ion budget allocat budget ce \nnditu nce ion Allocati (%) re (%) (%) on (%) alloc ation \n(%) \n1 RWSSG (B) (\u00a9) (D)=(B ( (G) (H)= (D=( /A) E)=(C (G/F C-H) -D) \n) \n(a) New capital Minimum 107,969,324 Min. 69% (4%) 107,969,324 69% (4%) developments that of 65% \n65% \nincludes water and \nsanitation facilities \n(b) Rehabilitation of Maximum 31,245,808 Max. 20% 5% 31,245,808 20% 5% water facilities of 25% 25% \n(c) Investment Maximum 17,158,000 Max. 11% (1%) 17,158,000 11% (1%) servicing costs of 10% \n10% \n(b) Investment Maximum 0 Max. \\|. 0% 15% 97,875 0.01 14.9% servicing costs of 15% 15% \n% \n\\| Total PWSG \\| 92,196,875", "metadata": {"headings": [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}, [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}], [{"headings_0": {"content": "ion-", "page": 37, "level": 8}}, {"headings_1": {"content": "Coor dinat", "page": 37, "level": 8}}]], "page": 38, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| 92,196,875", "metadata": {"headings": [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], "page": 39, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 7: Review of the Procurement Process \nPROCUREMEN CONTRACT DETAILS CONTRACT CONTRACT Advert date Contract T REF \nOR SUM (UGX) Signing NUMBER \ndate BUKO818/WORK Supply and Installation Dadasa 40,999,100 14/03/2023 24/4/2023 S/22-23/00009 of 16,000 and 10,000 Services Ltd \nLTRS PVC rain water \nharvesting tanks at \nMbulire SSS, Kyaziiza \nPS, Kigangazi PS \nBUKO818/WORK \\| Extension of Butenga R.B Mubiru 92,099,000 08/09/2022 22/11/2022 - \nS/22-23/00011 Kawoko piped water Services \nsupply system 5 km \nAppendix 8: Functionality of existing water sources \nSN Item Description Total Water Functional Non-functional Percentage Non points in the Facilities facilities Functionality District \n1 No. of protected springs 163 \n55 3 2 No. of shallow wells with 262 159 103 5 pumps \n3 Number of deep 102 75 27 1 boreholes with hand \npump \n4 Valley tanks 18 14 4 0 5 Rain Water Harvesters 313 313 0 0 6 Dams 1 1 0 0 7 PSP/Kiosk, Tap Stands 1287 1168 119 6 Total 2146 1838 308 14 \nAppendix 9: Implementation of the Micro irrigation program \nS Procurement Beneficiary Equipment Expected Actual Varia Remarks N Reference \nSupplier Delivery Delivery nce and and (days installatio installation \nLtd", "metadata": {"headings": [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}, [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}]], "page": 39, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "BUKO818/WRKS/2 Sserwadda Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Polekapu Investments equipment Ltd \nBUKO818/WRKS/2 Musooka Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Godfrey Investments equipment Ltd \nBUKO818/WRKS/2 Sengendo Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Peter Koda Investments \nequipment \nLtd \nBUKO818/WRKS/2 Mutesi Sofia Ferest \n30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Investments equipment Ltd \nBUKO818/WRKS/2 Kanyangire Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Muhammad Investments equipment Ltd \nBUKO818/WRKS/2 Namayanja Ferest 31/05/2023 01/06/2023 0 Equipment delivered 2-23/00016 Jane Investments \nwithin the expected Ltd \nperiod BUKO818/WRKS/2 Bukenya Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Peterson Investments equipment Ltd \nBUKO818/WRKS/2 NAKISAKA EVA Ferest 31/05/2023 01/06/2023 0 Equipment delivered 2-23/00016 Investments within the expected Ltd \nperiod BUKO818/WRKS/2 Namugga Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Sununa Investments equipment Ltd \nBUKO818/WRKS/2 Semakula Jude Ferest \n30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Investments equipment Ltd \n\\| BUKO818/WRKS/2 Ssembatya Ferest 31/05/2023 01/06/2023 0 Equipment delivered 2-23/00016 Faruuq Investments \nwithin the expected Ltd \nBUKO818/WRKS/2 Mutesi Monica Ferest \nperiod \n30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Investments equipment Lt \nBUKO818/WRKS/2 Ssempijja Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Hussain Investments equipment Ltd \nBUKO818/WRKS/2 Kateregga Ferest 30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Muhammad Investments equipment Ltd \nBUKO818/WRKS/2 Kikomeko Yusuf Ferest \n30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Investments equipment Ltd \nBUKO818/WRKS/2 Kapele Musa Ferest \n30/04/2023 01/06/2023 31 Delayed supply of 2-23/00016 Investments equipment Ltd \n1056423 1164019 The Estate-Of 463,248 3 The Late \nTumusiime \nEnock \nMatunyira \n2,007,408 Funds were not", "metadata": {"headings": [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}, [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}], [{"headings_0": {"content": "| 92,196,875", "page": 39, "level": 4}}, {"headings_1": {"content": "ion-", "page": 37, "level": 8}}]], "page": 40, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2,470,656", "metadata": {"headings": [{"headings_0": {"content": "2,470,656", "page": 41, "level": 1}}, {"headings_1": {"content": "| 92,196,875", "page": 39, "level": 4}}], "page": 41, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "available for quarter one F/Y 2022/2023 \n11,141,54 15,020,65 3,879,110 Total 0 0 \nParish Revolving Fund (PREF) to the Households Appendix 11: Disbursement of", "metadata": {"headings": [{"headings_0": {"content": "2,470,656", "page": 41, "level": 1}}, {"headings_1": {"content": "| 92,196,875", "page": 39, "level": 4}}, [{"headings_0": {"content": "2,470,656", "page": 41, "level": 1}}, {"headings_1": {"content": "| 92,196,875", "page": 39, "level": 4}}], [{"headings_0": {"content": "2,470,656", "page": 41, "level": 1}}, {"headings_1": {"content": "| 92,196,875", "page": 39, "level": 4}}]], "page": 41, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "oe 9,", "metadata": {"headings": [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], "page": 41, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total PRF Total Parish PDM SACCO received ments \nDisburse ais? 5 VoteName Name (2021/2022 & Remar SN name 2022/2023) (Loans) 4 ks (D) \n7 \n(B) B \n(C C)=(A-B) ) =(A-B) (B/ A \nGayaaza \nBukomansimbi Gayaaza Kitanda SC 116,998,543 1 DLG \nPDM Sacco \nlow 5,000,000 111,998,543 4.3% disburse ment \nNo Kigugumuka 100,000,000 0% \\| disburse a eat a . Bukomansimbi 400,000,000 \nment \n2 \nTC PDM Sacco \nNo Kirembeko 100,000,000 0% \\| disburse Bukomansimbi Kirembeko ward 100,000,000 \nment DLG ward Bukomansimbi \nTC PDM Sacco \nNo Kiryasaka 100,000,000 0% \\| disburse Bukomansimbi \u2014 Kiryasaka : 100,000,000 ment Kibinge SC \nDLG parish pdm Sacco \nNo \nBukomansimbi fis Kyankole Kyankole PDM 100,000,000 100,000,000 ment \n0% disburse : \nsec \n5 DLG Parish Sac \nlow \nLuwoko \nBukomansimbi Luwoko kitanda PDM 116,998,543 6 Paish . \nDLG \nSacco \n2,000,000 114,998,543 1.7% disburse ment \nNo Mbaale 100,000,000 0% \\| disburse Bukomansimbi \\_ Mbaale Butenga TC 100,000,000 \nment \n7 DLG Ward PDM Saccpo \nSN. Vote Name \n\u201aParish Name of SACCO \nIs the SACCO Remarks Name registered under Microfinance \nInstitutions \nmoney lenders \nact 2016? \n(Yes/No) \nNo Bukomansimbi DLG Gayaaza Gayaaza Kitanda SC PDM No \nNot \nlicensed Parish \nSacco \n2 Bukomansimbi DLG Kigugumuka Kigugumuka Bukomansimbi TC No \nNot licensed Ward PDM Sacco \n3 Bukomansimbi DLG Kirembeko Kirembeko ward No Not licensed ward \nBukomansimbi TC PDM Sacco \n4 Bukomansimbi DLG Kiryasaka Kiryasaka Kibinge SC pdm No \nNot licensed parish \nSacco \n5 Bukomansimbi DLG Kyankole Kyankole PDM Sacco No \nNot \nlicensed Parish \n\u00e9l Bukomansimbi DLG Luwoko Paish Luwoko kitanda PDM Sacco No \nNot \nlicensed \n7 Bukomansimbi DLG Mbaale Ward Mbaale Butatenga TC PDM No \nNot \nlicensed Saccpo \n8 Bukomansimbi DLG Mbaale Ward Mbaale Kagologolo TC PDM No \nNot \nlicensed Sacco \n9 Bukomansimbi DLG Meeru Ward Meeru Butatenga TC PDM No \nNot \nlicensed Sacco \n10 Bukomansimbi DLG Mpaama Mpaama Kagologolo TC PDM No \nNot \nlicensed Ward \nSacco \nAppendix 13: PDM SACCO Operations \nSN. Parish \nName of \nName of PRF\\_ \\| Loan If the loan is for a Remark Name SACCO beneficiary Amount farming operation, \ndid the borrower \nobtain an \nagriculture \ninsurance policy \nunder the Uganda \nAgriculture \nInsurance Scheme", "metadata": {"headings": [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}, [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": 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"page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}], [{"headings_0": {"content": "oe 9,", "page": 41, "level": 2}}, {"headings_1": {"content": "2,470,656", "page": 41, "level": 1}}]], "page": 41, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], "page": 42, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 Gayaaza \\| Gayaaza Nabawanuka 1,000,000 No \nBeneficiary not insured \n\\| Nagawa Goreth 1,000,000 No \n\\| Beneficiary not insured 5.- Kyankole Kyankole-PDM \nParish Sacco \\| Beneficiary not insured Naluyima 1,000,000 No \nMadinah", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}, [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}]], "page": 42, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Luwoko Paish Luwoko", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], "page": 43, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "kitanda Nabukwasi 1,000,000 No \nBeneficiary not insured \\| PDM Sacco Agnes \n\\| Ddamulira John 1,000,000 No \nBeneficiary not insured \n\\_\\| Bosco \n\\| Beneficiary not insured", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}, [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}]], "page": 43, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "7. Mbaale Ward Mbaale Butenga", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], "page": 43, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Namanda Teo 1,000,000 No TC PDM Saccpo \nKalema \\| 1,000,000 No \nBeneficiary not insured Innocent \nBeneficiary not insured \\| rs. \\| Mbaale Ward T Mbaale Mutyaba 1,000,000 No \nKagologolo TC Khadijah \nPDM Sacco \\| \nNakagwa 1,000,000 No \\| \nBeneficiary not insured Pauline \nMatovu 1,000,000 No \nBeneficiary not insured \\|", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}, [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}]], "page": 43, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9. Meeru Ward Meeru \nButatenga TC Muhamed \nL \\_\\|\\_PDM Sacco \\_ ali \n\\| Beneficiary not insured Kamya John 1,000,000 No \n\\| \\| \n\\| 10. Mpaama Mpaama Kalema Vicent 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}], "page": 43, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Beneficiary not insured \\| Ward Kagologolo TC \nPDM Sacco \nTHE REPUBLIC OF UGANDA \nBUKOMANSIMBI DISTRICT LOCAL GOVERNMENT \nOffice of the Chief Administrative Officer \nP.O. Box 293, Masaka \nm \n=x", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}, [{"headings_0": {"content": "(UAIS)?", "page": 42, "level": 1}}, {"headings_1": {"content": "oe 9,", "page": 41, "level": 2}}]], "page": 43, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Our Ref:", "metadata": {"headings": [{"headings_0": {"content": "Our Ref:", "page": 45, "level": 3}}, {"headings_1": {"content": "(UAIS)?", "page": 42, "level": 1}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Date: 29\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Our Ref:", "page": 45, "level": 3}}, {"headings_1": {"content": "(UAIS)?", "page": 42, "level": 1}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Your Ref:", "metadata": {"headings": [{"headings_0": {"content": "Your Ref:", "page": 45, "level": 3}}, {"headings_1": {"content": "Our Ref:", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Auditor General", "metadata": {"headings": [{"headings_0": {"content": "The Auditor General", "page": 45, "level": 3}}, {"headings_1": {"content": "Your Ref:", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "The Auditor General", "page": 45, "level": 3}}, {"headings_1": {"content": "Your Ref:", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "P.O Box 7083", "metadata": {"headings": [{"headings_0": {"content": "P.O Box 7083", "page": 45, "level": 3}}, {"headings_1": {"content": "The Auditor General", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Kampala, Uganda", "metadata": {"headings": [{"headings_0": {"content": "Kampala, Uganda", "page": 45, "level": 4}}, {"headings_1": {"content": "P.O Box 7083", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR FINANCIAL YEAR 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR FINANCIAL YEAR 2022/2023", "page": 45, "level": 3}}, {"headings_1": {"content": "Kampala, Uganda", "page": 45, "level": 4}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "This serves to submit the adjusted financial statements for Bukomansimbi District Local", "metadata": {"headings": [{"headings_0": {"content": "This serves to submit the adjusted financial statements for Bukomansimbi District Local", "page": 45, "level": 3}}, {"headings_1": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR FINANCIAL YEAR 2022/2023", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Government for Financial Year 2022/202", "metadata": {"headings": [{"headings_0": {"content": "This serves to submit the adjusted financial statements for Bukomansimbi District Local", "page": 45, "level": 3}}, {"headings_1": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR FINANCIAL YEAR 2022/2023", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "onsideration.", "metadata": {"headings": [{"headings_0": {"content": "onsideration.", "page": 45, "level": 3}}, {"headings_1": {"content": "This serves to submit the adjusted financial statements for Bukomansimbi District Local", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "INISTRAT", "metadata": {"headings": [{"headings_0": {"content": "INISTRAT", "page": 45, "level": 4}}, {"headings_1": {"content": "onsideration.", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ve OFFILEN GOV'T CHIEF eee strtcT LOCAL =", "metadata": {"headings": [{"headings_0": {"content": "INISTRAT", "page": 45, "level": 4}}, {"headings_1": {"content": "onsideration.", "page": 45, "level": 3}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guKoMAne\u201d\u2122", "metadata": {"headings": [{"headings_0": {"content": "guKoMAne\u201d\u2122", "page": 45, "level": 5}}, {"headings_1": {"content": "INISTRAT", "page": 45, "level": 4}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| sy 79 pec 2028", "metadata": {"headings": [{"headings_0": {"content": "guKoMAne\u201d\u2122", "page": 45, "level": 5}}, {"headings_1": {"content": "INISTRAT", "page": 45, "level": 4}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Sb", "metadata": {"headings": [{"headings_0": {"content": "Sb", "page": 45, "level": 3}}, {"headings_1": {"content": "guKoMAne\u201d\u2122", "page": 45, "level": 5}}], "page": 45, "document_name": "Bukomansimbi District Local Government Report of The Auditor General 2023", "type": "heading"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Bukwo District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Bukwo District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 384e418bb4a4f83437d3c2d4761ea45a3f31a6ec..0000000000000000000000000000000000000000 --- a/reports/Chunks/Bukwo District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUKWO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL", "page": 1, "level": 2}}], "page": 1, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], "page": 1, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nee en ii EEE EEE \nRT \n\u2018i \nkati ct ES CS CE CSR \nBASIS FOR OPINION \n1 \n\u00abu. sssisinsisssctssctnssneacnswnnanenar cnanmenecnvnnase camens tonennenen wenenssndauscen ta tnianovin anpisevuasustnecess \nKEY AUDIT MAT TERS \n1 \nsen nn aan anne neun anne une van \n1.0 IMPLEMENTATION OF THE APPROVED BUDGET \n1 \nsz: sssisssccssisisstasaicsnnnncncnnneseeneannecees an onneneaven \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL ........ccccscscscecsesescseecsesssecsssesesens 9 \nEM pinot. Mp! (hacer 11 emena Ene. \n20 WUNEBCOVERED \u201cLP AND UNVEP PURIDS \n11 \nwencanermmcncmewamusemmmeneecmmmaencs CUTIE PU (EF 11 EIER \n4.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 11 \n4.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT \n(DWSSCG) .oeccssccccsssssssssuvessecssssevesssssssusssssssuvesssssenssssssevessesssasavieesesssnuneesessssvesssseueessssuaseanseeses 11 4.2 EDUCATION DEVELOPMENT GRANT ...........ccccccccsesssssssessesescssseseseseseesesesesesavscstecsesseseseesenens 19 \n4.4 MICRO SCALE IRRIGATION \n21 \nsisssssssssssssscsrecsnsraconenenteeenesacsanseanvensnnenseenensoesasssunsontoussansesaaneneentees", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}, [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}]], "page": 1, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn 23", "metadata": {"headings": [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], "page": 2, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS .............ccne. 23 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u..0...... 24 \nDITHER BERORTINE RESPONSIBILITIE een \n25 \nReam: \n5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL \n25 \n..u....u..u..unnuwosu \nSed, FRAReINg Sf PDILAEUKTISE IN IE BEE \n26 \nernennen \n5.2 \nFailure to align LG budgets to the PDM.........cccssscssssssssssseesssssseesessssseessarsecssssecsessvecessvesasvece 27 \nDelayed Release of Funds to PDM SACCOS ..-ccscscssssssssssssssssssssssssssvasssssssssssssseeee 27 5.3 \nBb PREG ST TI PII Beyenance Birusre \n28 \nanne NRG \nList of Acronynis \n\\| Acronym \n\\| Meaning", "metadata": {"headings": [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}, [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}]], "page": 2, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| DLG", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 3, "level": 5}}, {"headings_1": {"content": "nn 23", "page": 2, "level": 5}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| District Local Government \n[Gou \u201cT Gavertinent of \\| Uganda BE . a IHCMS- = fee! \\| Human ( Capital Management System \nBE u \n\\| \n\\| \n\u2018ICT sis Information and Communication", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 3, "level": 5}}, {"headings_1": {"content": "nn 23", "page": 2, "level": 5}}, [{"headings_0": {"content": "| DLG", "page": 3, "level": 5}}, {"headings_1": {"content": "nn 23", "page": 2, "level": 5}}]], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Technology", "metadata": {"headings": [{"headings_0": {"content": "Technology", "page": 3, "level": 5}}, {"headings_1": {"content": "| DLG", "page": 3, "level": 5}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014\\_", "metadata": {"headings": [{"headings_0": {"content": "Technology", "page": 3, "level": 5}}, {"headings_1": {"content": "| DLG", "page": 3, "level": 5}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| INTOSAI qe = International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI qe = International Organization of Supreme Audit Institutions", "page": 3, "level": 1}}, {"headings_1": {"content": "Technology", "page": 3, "level": 5}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u...", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI qe = International Organization of Supreme Audit Institutions", "page": 3, "level": 1}}, {"headings_1": {"content": "Technology", "page": 3, "level": 5}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fi \u2018IPPS | Integrated and Payroll system \u2014 re", "metadata": {"headings": [{"headings_0": {"content": "Fi \u2018IPPS | Integrated and Payroll system \u2014 re", "page": 3, "level": 1}}, {"headings_1": {"content": "| INTOSAI qe = International Organization of Supreme Audit Institutions", "page": 3, "level": 1}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Personnel \nISSAIs International Standards Institutions 9 of Supreme Audit \n/LGFAM \\| \\| Local Government Financial and Accounting Manual, 207\u00b0 : -", "metadata": {"headings": [{"headings_0": {"content": "Fi \u2018IPPS | Integrated and Payroll system \u2014 re", "page": 3, "level": 1}}, {"headings_1": {"content": "| INTOSAI qe = International Organization of Supreme Audit Institutions", "page": 3, "level": 1}}, [{"headings_0": {"content": "Fi \u2018IPPS | Integrated and Payroll system \u2014 re", "page": 3, "level": 1}}, {"headings_1": {"content": "| INTOSAI qe = International Organization of Supreme Audit Institutions", "page": 3, "level": 1}}]], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IGAR Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "IGAR Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}, {"headings_1": {"content": "Fi \u2018IPPS | Integrated and Payroll system \u2014 re", "page": 3, "level": 1}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "en te", "metadata": {"headings": [{"headings_0": {"content": "en te", "page": 3, "level": 1}}, {"headings_1": {"content": "IGAR Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 3}}, {"headings_1": {"content": "en te", "page": 3, "level": 1}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Public. Procurement and Disposal Authority", "metadata": {"headings": [{"headings_0": {"content": "Local Government Public. Procurement and Disposal Authority", "page": 3, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 3}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "us oat Lower Local \\|Governments RE ER,", "metadata": {"headings": [{"headings_0": {"content": "Local Government Public. Procurement and Disposal Authority", "page": 3, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 3}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bein i", "metadata": {"headings": [{"headings_0": {"content": "Bein i", "page": 3, "level": 3}}, {"headings_1": {"content": "Local Government Public. Procurement and Disposal Authority", "page": 3, "level": 1}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nMDAs Ministries, Departments and Agencies \n\\|MoES =\\| Ministry of Education = \u2014 \n\\_ OO", "metadata": {"headings": [{"headings_0": {"content": "Bein i", "page": 3, "level": 3}}, {"headings_1": {"content": "Local Government Public. Procurement and Disposal Authority", "page": 3, "level": 1}}, [{"headings_0": {"content": "Bein i", "page": 3, "level": 3}}, {"headings_1": {"content": "Local Government Public. Procurement and Disposal Authority", "page": 3, "level": 1}}]], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| MoFPED Seite | Ministry of Finance, F Planning and Economic Development Pie a", "metadata": {"headings": [{"headings_0": {"content": "| MoFPED Seite | Ministry of Finance, F Planning and Economic Development Pie a", "page": 3, "level": 1}}, {"headings_1": {"content": "Bein i", "page": 3, "level": 3}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| : Social Development MoGLSD \nMinistry of Gender, Labour and \nMol\u201d ean Ministry of Local Government = 5 \nCO eae ey oe gi et \\| \nNAA 7 National Audit Act 7 : \nu \nINTRSE ES Non-Tax Revenue = an i Teese \\| \n/OAG \\| Office of the Auditor General = i sti(\u2018is\u2014sS \na \n[PBS it) fPregramiBudgeting Systeme ee ae ere \nen \nol \n\\| PCA fl en nn Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "| MoFPED Seite | Ministry of Finance, F Planning and Economic Development Pie a", "page": 3, "level": 1}}, {"headings_1": {"content": "Bein i", "page": 3, "level": 3}}, [{"headings_0": {"content": "| MoFPED Seite | Ministry of Finance, F Planning and Economic Development Pie a", "page": 3, "level": 1}}, {"headings_1": {"content": "Bein i", "page": 3, "level": 3}}], [{"headings_0": {"content": "| MoFPED Seite | Ministry of Finance, F Planning and Economic Development Pie a", "page": 3, "level": 1}}, {"headings_1": {"content": "Bein i", "page": 3, "level": 3}}], [{"headings_0": {"content": "| MoFPED Seite | Ministry of Finance, F Planning and Economic Development Pie a", "page": 3, "level": 1}}, {"headings_1": {"content": "Bein i", "page": 3, "level": 3}}], [{"headings_0": {"content": "| MoFPED Seite | Ministry of Finance, F Planning and Economic Development Pie a", "page": 3, "level": 1}}, {"headings_1": {"content": "Bein i", "page": 3, "level": 3}}], [{"headings_0": {"content": "| MoFPED Seite | Ministry of Finance, F Planning and Economic Development Pie a", "page": 3, "level": 1}}, {"headings_1": {"content": "Bein i", "page": 3, "level": 3}}], [{"headings_0": {"content": "| MoFPED Seite | Ministry of Finance, F Planning and Economic Development Pie a", "page": 3, "level": 1}}, {"headings_1": {"content": "Bein i", "page": 3, "level": 3}}]], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDMS | Payroll Deduction Management S System | Ba", "metadata": {"headings": [{"headings_0": {"content": "| PDMS | Payroll Deduction Management S System | Ba", "page": 3, "level": 1}}, {"headings_1": {"content": "| MoFPED Seite | Ministry of Finance, F Planning and Economic Development Pie a", "page": 3, "level": 1}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "f \\|", "metadata": {"headings": [{"headings_0": {"content": "| PDMS | Payroll Deduction Management S System | Ba", "page": 3, "level": 1}}, {"headings_1": {"content": "| MoFPED Seite | Ministry of Finance, F Planning and Economic Development Pie a", "page": 3, "level": 1}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cPOU | Procurement & Disposal Unt", "metadata": {"headings": [{"headings_0": {"content": "\u201cPOU | Procurement & Disposal Unt", "page": 3, "level": 1}}, {"headings_1": {"content": "| PDMS | Payroll Deduction Management S System | Ba", "page": 3, "level": 1}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[BEMA ]FR\u00fchle rinatioe Management 0c \\| 77 77.77 \nPFMR Public Finance Management \nRegulations \\_ cave ee", "metadata": {"headings": [{"headings_0": {"content": "\u201cPOU | Procurement & Disposal Unt", "page": 3, "level": 1}}, {"headings_1": {"content": "| PDMS | Payroll Deduction Management S System | Ba", "page": 3, "level": 1}}, [{"headings_0": {"content": "\u201cPOU | Procurement & Disposal Unt", "page": 3, "level": 1}}, {"headings_1": {"content": "| PDMS | Payroll Deduction Management S System | Ba", "page": 3, "level": 1}}]], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PPDA Se: | Public Procurement Disposal Sr PUDIeRssee a |", "metadata": {"headings": [{"headings_0": {"content": "| PPDA Se: | Public Procurement Disposal Sr PUDIeRssee a |", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cPOU | Procurement & Disposal Unt", "page": 3, "level": 1}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n&", "metadata": {"headings": [{"headings_0": {"content": "| PPDA Se: | Public Procurement Disposal Sr PUDIeRssee a |", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cPOU | Procurement & Disposal Unt", "page": 3, "level": 1}}, [{"headings_0": {"content": "| PPDA Se: | Public Procurement Disposal Sr PUDIeRssee a |", "page": 3, "level": 1}}, {"headings_1": {"content": "\u201cPOU | Procurement & Disposal Unt", "page": 3, "level": 1}}]], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA Se: | Public Procurement Disposal Sr PUDIeRssee a |", "page": 3, "level": 1}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Permanent Secretary / Secretary to Treasury \n\\| TSA \nTreasury Single Account \n\\| \n\\|TSSA \\| Treasury SubSingleAccount . 7 : \\|UBA \\| Uganda Bankers Aston \\_\u2014 u", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA Se: | Public Procurement Disposal Sr PUDIeRssee a |", "page": 3, "level": 1}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA Se: | Public Procurement Disposal Sr PUDIeRssee a |", "page": 3, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA Se: | Public Procurement Disposal Sr PUDIeRssee a |", "page": 3, "level": 1}}]], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UCF Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 3, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 4, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- = REPORT OF THE AUDITOR-GENERAL \nen", "metadata": {"headings": [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 4, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ON THE FINANCIAL STATEMENTS OF BUKWO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30'\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT OPINION \nI have audited the accompanying financial statements of Bukwo 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 Bukwo District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}]], "page": 4, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nactivities and out-puts the funds wilt be spent on in order to deliver -services~to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Bukwo 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, Bukwo DLG had a budget of UGX.34,091,829,000 out of which UGX.32,899,988,551 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}]], "page": 4, "document_name": "Bukwo 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": "UCF Consolidated Fund", "page": 3, "level": 1}}], "page": 5, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details \nWarrants \n% age of UGX (B) warrants Recurrent (Wage) \\| 20,706,448,810 \\| 20,706,448,810\u00b0 \nRecurrent (Non-wage) 6,778,160,921 5,586,320,472 Development 6,607,219,269 6,607,219,269 34,091,829,000 32,899,988,551 \nOut of the total warrants of UGX.32,899,988,551 I reviewed the utilisation of warrants worth UGX.22,419,166,716 (68%) as summarised in the table below; \nActual Cumulative Actual Cumulative expenditure expenditure %oage out of total \nwarrants \nPension and Gratuity 1,100,393,392 18,893,698,875 Theme area-PDM expenditure 109,061,733 19,002,760,608 audited \nFocus area-Education grant - 174,076,304 19,176,836,912 Formerly SFG \nFocus area-Microscale 334,135,000 19,510,971,912 irrigation projects \n2,267,318,827 \n21,778,290,739 \nBelow are my findings-from- the- performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nThe Accounting According to the approved budget, the entity was supposed to collect Local Officer should ensure revenue to the tune of UGX.374,939,000 however; by the end of the year only there is an updated UGX.127,886,209 had been collected representing 34% performance as shown revenue register in in the table below and detailed in Appendix 1. \nplace and Approved Actual Variance sensitization of budget Collections \npopulation about the", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}]], "page": 5, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Revenues", "metadata": {"headings": [{"headings_0": {"content": "Revenues", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 6, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee 240,000,000 a \nIC TERR 63,534,577 ITT 17646543 \nTax \nimportance of paying Non-Tax 134,939,000 64,351,632 70,587,368 taxes. \nRevenues \n\\|\\_\\| Total 374,939,000 127,886,209 247,052,791 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nActivity \nPurpose of the un- Budget implemented \nAmount", "metadata": {"headings": [{"headings_0": {"content": "Revenues", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}, [{"headings_0": {"content": "Revenues", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}]], "page": 6, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201aactivities", "metadata": {"headings": [{"headings_0": {"content": "\u201aactivities", "page": 6, "level": 3}}, {"headings_1": {"content": "Revenues", "page": 6, "level": 2}}], "page": 6, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "inland \\| pay allowances for 12,800,000 To \nAdministrative and General meetings and \nand Support staff welfare. sensitization \nServices \nprograms. \n000005-Human Billboards- To increase the \n20,000,000 Resource Adverts. revenue collection. \nManagement. \n560019-Data Filed work To collect data which 15,050,000 Management expenses. supports planning for \nand \ncommunities? \nDissemination \n320016- Department Supervision of PLE 37,561,000 Mnagement & Trips exams. \nEducation \nae MESS \nMonitoring of schools. \n000006-Planning Travel inland Allowances, transport 35,868,000 and Budgeting service. \nrefund and meals were \nservice. \nnot catered for fully. \n000037 Field To verify agricultural 14,000,000 Certification stationery and inputs. \nServices Travel inland. \n000061 Office Picking of bank 800,000 Management of Supplies - statements. \nGovernment \nAssorted \nAccounts \nBinding", "metadata": {"headings": [{"headings_0": {"content": "\u201aactivities", "page": 6, "level": 3}}, {"headings_1": {"content": "Revenues", "page": 6, "level": 2}}], "page": 6, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Materials and", "metadata": {"headings": [{"headings_0": {"content": "Materials and", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201aactivities", "page": 6, "level": 3}}], "page": 6, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018No\\_\\| Observation ee Recommendation The Accounting Officer explained that the under collection of revenue was \ncaused by lack of training and knowledge by both the councillors and \ncommunities about the importance of local revenue hence there is always \nresistance in the collection of tax. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.33,263,077,000 to implement the The \nAccounting various programmes, out of which UGX.32,687,319 was warranted resulting in Officer should engage a shortfall of UGX.575,757,525 representing 90% performance. \nMoFPED, Other agencies to ensure The performance of warrants for each of the programmes is shown in the table that all budgeted below; \nfunds are realized. All Programme Revised Variance affected activities Budget \nshould be rolled over for implementation in the subsequent FY. \n[an \\| EY 2,203,184,048 \\| \nAgro- 2,266,054,000 62,", "metadata": {"headings": [{"headings_0": {"content": "Materials and", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201aactivities", "page": 6, "level": 3}}, [{"headings_0": {"content": "Materials and", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201aactivities", "page": 6, "level": 3}}]], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "869, 952 |", "metadata": {"headings": [{"headings_0": {"content": "869, 952 |", "page": 7, "level": 1}}, {"headings_1": {"content": "Materials and", "page": 6, "level": 3}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Community 259,238,000 2,029,814 Mobilization \n257208186 \nAnd Mind-set \nChange \nDevelopment 595,620,000 531,059,869 64,560,131 Plan \nImplementati \non \n4 pee 3,788,767,260 er 469,740 And \nCapital \nDevelopment \nIntegrated 505,429,000 460,635,908 44,793,092 91 Transport \nInfrastructure \nAnd Services \nNatural 577,209,000 575,709,193 1,499,807 Resources, \nEnvironment, \nClimate \nChange, Land \nAnd Water \nPublic \nSector", "metadata": {"headings": [{"headings_0": {"content": "869, 952 |", "page": 7, "level": 1}}, {"headings_1": {"content": "Materials and", "page": 6, "level": 3}}, [{"headings_0": {"content": "869, 952 |", "page": 7, "level": 1}}, {"headings_1": {"content": "Materials and", "page": 6, "level": 3}}]], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Miss BE", "metadata": {"headings": [{"headings_0": {"content": "Miss BE", "page": 7, "level": 1}}, {"headings_1": {"content": "869, 952 |", "page": 7, "level": 1}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "762,000", "metadata": {"headings": [{"headings_0": {"content": "Miss BE", "page": 7, "level": 1}}, {"headings_1": {"content": "869, 952 |", "page": 7, "level": 1}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ wc", "metadata": {"headings": [{"headings_0": {"content": "_ wc", "page": 7, "level": 1}}, {"headings_1": {"content": "Miss BE", "page": 7, "level": 1}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "761,", "metadata": {"headings": [{"headings_0": {"content": "_ wc", "page": 7, "level": 1}}, {"headings_1": {"content": "Miss BE", "page": 7, "level": 1}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 7, "level": 1}}, {"headings_1": {"content": "_ wc", "page": 7, "level": 1}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aid", "metadata": {"headings": [{"headings_0": {"content": "aid", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 1}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 7, "level": 4}}, {"headings_1": {"content": "aid", "page": 7, "level": 1}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EEE:", "metadata": {"headings": [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "813,000 \n813,350 Urbanisation \nAnd Housing \nNo Observation \nne \nIntegrated \nRecommendation \\| \u00bb \nNon-Residential Buildings - Improvement \npension. Maintenance \u2014 Maintenance of Transport 44,793,092 routine roads. Infrastructure And \nmechanized and \nServices \nmanual \nmaintenance of \nroads. \nAs a result of failure to warrant the budgeted funds, the Municipality could not implement the following; \ne Some salaries were not paid \nImprovement of non-residential buildings was not fully done. \ne \nRoads were not fully maintained in the district. e \nThe Accounting Officer explained that this was as a result of budget cuts by the MOFPED. \n\\| Performance of external assistance \nThe entity had an approved budget for external assistance of UGX.828,572.000 The \nAccounting from the various programmes out of which UGX.212,669,076 was warranted \nOfficer should engage resulting in a shortfall of UGX.616,082,924 representing 74% performance. the \nrelevant development partners The performance of warrants for each of the programmes is shown in the table to ensure that all below; \nbudgeted funds are released. \nProgramme Approved Warrants % \nbudget \nfunding \n\\| 828,752,000 \\| 212,669,076 \\| set \nThe UGX.616,082,924 that was not warranted was meant for some of the following key activities which were either \nor not implemented at all; Programme Amount Activities not Purpose of the unimplemented not implemented activity \nwarrant \nMobilization \u201a924 sensitization sensitize communities against", "metadata": {"headings": [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}, [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}]], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and Mindset", "metadata": {"headings": [{"headings_0": {"content": "and Mindset", "page": 8, "level": 3}}, {"headings_1": {"content": "EEE:", "page": 7, "level": 1}}], "page": 8, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and \nHIV/AIDS which was not done empowerment meaning communities are still \n\u2018NO Observation \u2018Recommendation Programm \nWarrants Expenditure \\| Variance \n%P released early for e warranting and utilization.", "metadata": {"headings": [{"headings_0": {"content": "and Mindset", "page": 8, "level": 3}}, {"headings_1": {"content": "EEE:", "page": 7, "level": 1}}, [{"headings_0": {"content": "and Mindset", "page": 8, "level": 3}}, {"headings_1": {"content": "EEE:", "page": 7, "level": 1}}], [{"headings_0": {"content": "and Mindset", "page": 8, "level": 3}}, {"headings_1": {"content": "EEE:", "page": 7, "level": 1}}]], "page": 8, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,203,184,048 1,", "metadata": {"headings": [{"headings_0": {"content": "2,203,184,048 1,", "page": 9, "level": 3}}, {"headings_1": {"content": "and Mindset", "page": 8, "level": 3}}], "page": 9, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Industrializa \ntion \nCommunity 469,877,262 418,966,544 50,910,718 \\| Mobilization \nAnd Mindset \nChange \nDevelopmen 531,059,869 491,963,655 39,096,214 93 t Plan \nImplementa \ntion \nAA \nHuman \nCapital \nDevelopmen \nt \nIntegrated 460,635,908 460,604,380 \nTransport \nInfrastructur \ne And \nServices \nNatural 575,709,193 575,273,433 435,760 100 Resources, \nEnvironment \nClimate \n, \nChange, \nLand And \nWater \nPublic 53,761,796 53,222,620 539,176 99 Sector \n= \nTransformat \nion \nSustainable 138,813,350 138,813,350 100 \nAnd Housing \n29,250,097,906 3,649,890,645 89 Total \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \n\\| No. Observation \nRecommendation 3 Community General Staff \nMobilization And 50,910,718 Salaries \nMindset Change", "metadata": {"headings": [{"headings_0": {"content": "2,203,184,048 1,", "page": 9, "level": 3}}, {"headings_1": {"content": "and Mindset", "page": 8, "level": 3}}, [{"headings_0": {"content": "2,203,184,048 1,", "page": 9, "level": 3}}, {"headings_1": {"content": "and Mindset", "page": 8, "level": 3}}], [{"headings_0": {"content": "2,203,184,048 1,", "page": 9, "level": 3}}, {"headings_1": {"content": "and Mindset", "page": 8, "level": 3}}], [{"headings_0": {"content": "2,203,184,048 1,", "page": 9, "level": 3}}, {"headings_1": {"content": "and Mindset", "page": 8, "level": 3}}], [{"headings_0": {"content": "2,203,184,048 1,", "page": 9, "level": 3}}, {"headings_1": {"content": "and Mindset", "page": 8, "level": 3}}]], "page": 9, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Governance And", "metadata": {"headings": [{"headings_0": {"content": "Governance And", "page": 10, "level": 3}}, {"headings_1": {"content": "2,203,184,048 1,", "page": 9, "level": 3}}], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "General Staff", "metadata": {"headings": [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Governance And", "page": 10, "level": 3}}], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Security 330,174,855 Salaries", "metadata": {"headings": [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Governance And", "page": 10, "level": 3}}], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ex-Gratia for", "metadata": {"headings": [{"headings_0": {"content": "Ex-Gratia for", "page": 10, "level": 3}}, {"headings_1": {"content": "General Staff", "page": 10, "level": 3}}], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Political leaders.", "metadata": {"headings": [{"headings_0": {"content": "Ex-Gratia for", "page": 10, "level": 3}}, {"headings_1": {"content": "General Staff", "page": 10, "level": 3}}], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "General Staff", "metadata": {"headings": [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39,096,214 Salaries \nAs a result of failure to utilise warrants; \nSome staff were not paid their salaries which leads to accumulation of e \narrears and affects staff standards of living. \ne Some retired staff were not paid their pension which negatively impacts on their standards of living. \nRetention for Council hall was not paid. \ne \ne Upgrade of Health centers was not done which affects service delivery to the community.", "metadata": {"headings": [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}, [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}]], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the funds were released late towards the end of the financial year and the district could not absorb these funds and they were swept back. 1.5 Lack of appropriate performance indicators and targets in the work plans The Accounting Regulation 11 (2) b of the Public Finance Management Regulations, 2016 Officer should ensure states that the work plan of a vote shall indicate the key performance that all activities have indicators to be used to gauge the outputs. appropriate performance Part A of the performance contract for Accounting Officers outlines the core indicators and performance requirements against which their performance should be targets. 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. I reviewed the approved work plan and sampled six (06) outputs with twenty five (25) activities and noted the following; Five (05) outputs with 24 activities had clear performance indicators and e targets. One (01) output with one (01) activity did not have clear performance e indicators and as summarized in the table below and detailed in No Observation ~\u2014\u00b0 - +: . \\| ee ee 25 2.165 Without clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. The Accounting Officer explained that this was noted and would be implemented going forward. 1.6 Implementation of outputs Recommendation u is I assessed the implementation of five (5) outputs with twenty-four (24) The Accounting activities worth UGX.1.26Bn and noted that All five (5) outputs with twenty- Officer should four (24) activities and expenditure worth UGX.1.26Bn were fully implemented continue observing as shown in the table below and detailed in Appendix 3. the good practice of Table showing performance indicators and targets. implementing all the Category No. of No of No. of No of No of Expendit assessed outputs. of activities Activities activiti activiti ure outputs in the fully es es not Amount outputs impleme partiall implem (UGX nted ented Bn) implem 1.7 Delivery of Services from Implemented Activities I undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. I", "metadata": {"headings": [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}, [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}]], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality) Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality) Functionality)", "page": 11, "level": 1}}, {"headings_1": {"content": "General Staff", "page": 10, "level": 3}}], "page": 11, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|\\| \nThe Accounting Officer should ensure continuous rehabilitation of these roads throughout the year since they are always affected by the heavy roads. \n1.7.2 The service delivery under focus areas \nI sampled four (04) out of twenty four (24) activities in Four (4) focus areas with a total expenditure of UGX.516,125,520 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; [EN Ares Key Observation", "metadata": {"headings": [{"headings_0": {"content": "Functionality) Functionality)", "page": 11, "level": 1}}, {"headings_1": {"content": "General Staff", "page": 10, "level": 3}}, [{"headings_0": {"content": "Functionality) Functionality)", "page": 11, "level": 1}}, {"headings_1": {"content": "General Staff", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality) Functionality)", "page": 11, "level": 1}}, {"headings_1": {"content": "General Staff", "page": 10, "level": 3}}]], "page": 11, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 3}}, {"headings_1": {"content": "Functionality) Functionality)", "page": 11, "level": 1}}], "page": 12, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The leakages could lead to loss of", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 3}}, {"headings_1": {"content": "Functionality) Functionality)", "page": 11, "level": 1}}], "page": 12, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Implication", "page": 12, "level": 3}}], "page": 12, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bottom of the reservoir tank at water and further damages on the grant \nSenendet sub county. \nreservoir hence it may not serve the intended purpose in the long run. \nEducation \nConstruction of 2 classrooms in This has improved provision of", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Implication", "page": 12, "level": 3}}, [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Implication", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Implication", "page": 12, "level": 3}}]], "page": 12, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 12, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "one block at Kapngokin P/S was education services in the district. Grant \ncompleted in time and is being \nused. \nMicroscale \nThe Demonstration sites located at This will lead to increase in irrigation Lungwa village, Kapkwoloswo agricultural productivity hence Parish in Kaptererwo sub county insreasing household income. \nwas completed in time and \nsatisfactory work was done. \nThe staff houses were commissioned and are being used. The work done was of good quality. \nThis will improve the standards of living of Health workers. \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nNo Observation \u201c9 Bnew Gomes \nRecommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.16,616,582,537, and The MOFPED should obtained supplementary funding of UGX.4,089,866,273 resulting into always ensure the a revised wage budget of UGX.20,706,448,810 which was all funds are released in time so that entities warranted. \nare able to absorb all Out of the total warrants of UGX.17,793,305,483, all was utilized by a the entity. The table below shows the details; \nApprov Warran Payment Unspent \ned \nd ts UGX. s UGX. Balance \nBudget Bn Bn UGX. Bn \nUGX. Bn \nFrom the analysis, I noted an under absorption of UGX.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}, [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}]], "page": 12, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,913,143,327.", "metadata": {"headings": [{"headings_0": {"content": "2,913,143,327.", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 13, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the funds were received towards end of the financial year therefore the entity could not absorb the funds. \n2.2 in \nA total of 429 employees on the payroll had inconsistencies in their The \nAccounting dates of birth, captured in the payroll and data captured by NIRA on Officer should engage the National IDs. The information is critical in the identification of an staff and ensure individual. \nemployee records are duly updated. Inconsistent information undermines the integrity of the District\u2019s \nrecords and may complicate the employee service history and \nretirement procedures. Where the errors in dates of birth increase the \nlength of service, it may lead to the irregular extension of employee \nservice. \nThe Accounting Officer explained that acknowledged the findings and explained that they had written to the affected individuals to submit evidence of their dates of birth for submission to Ministry of Public", "metadata": {"headings": [{"headings_0": {"content": "2,913,143,327.", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}, [{"headings_0": {"content": "2,913,143,327.", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "2,913,143,327.", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}]], "page": 13, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[23 Service.", "metadata": {"headings": [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], "page": 13, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Findings from Other Special Audit Procedures \nThe Accounting I undertook other special audit procedures to review the accuracy of Officer should put in the payroll including planning, budgeting and payments for the period place controls to of four years (2019/2020-2022/2023). \nensure that all non- statutory deductions I noted that; \nare paid as per the 1,286 employee records were captured on wrong scale/notches payroll register. \n2.4 \nReview of the DLG Staff Establishment \n.- ...-...-.-. ~", "metadata": {"headings": [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}, [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}]], "page": 13, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "During the audit, I undertook procedures to review the completeness The \nAccounting and relevancy of the entity establishment and noted that; \nOfficer should re- i. Out of 431 approved positions, a total of 269 positions were filled assess the district\u2019s leaving a gap of 162 vacant positions. In addition, 15 positions \nestablishment and were over-filled. \nliaise with responsible ii. The entity did not have an approved and costed staff stakeholders \nto establishment for primary, secondary and tertiary institutions mobilize resources to while the staff structure for health facilities issued by Ministry of fi \nthe vacant Health was not incorporated into the district approved structure. positions. \nRelatedly, I noted staff on the payroll were not on the staff list. \nThe Accounting Officer explained that acknowledged the observations and revealed that management will liaise with Ministry of Public Service to give an approval for recruitment. The Accounting Officer stated that they will ensure an updated staff list is in place. \nEMPHASIS OF MATTER \nWithout qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 \nUNRECOVERED YLP AND UWEP FUNDS \nI noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX. 650,755,151 as at the closure of the financial year, yet the Programmes ended with the introduction of the Parish Development Model Programme. \nThere is a risk that these funds may not be recovered from beneficiaries. The Accounting Officer explained that the payables were mainly composed of YLP and UWEP whose recovery has become a challenge since most of the groups disintegrated. \nThe Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that the funds are recovered. \nOTHER MATTER \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \nsupply and sanitation cover communities with: populations between 1,500 and -", "metadata": {"headings": [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}, [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}]], "page": 14, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,000\".", "metadata": {"headings": [{"headings_0": {"content": "5,000\".", "page": 15, "level": 3}}, {"headings_1": {"content": "[23 Service.", "page": 13, "level": 2}}], "page": 15, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess the utilization of the development grant and the effectiveness of implemented water infrastructure in improving sustainable access to safe water by rural communities in Uganda. The following were my findings; \n4.1.1 Positive observations \nAll the funds meant for the program were released by MOFPED. o \no All the funds released were absorbed by the entity. \no The funds under the programme were alocated to service delivery areas under the programme. \noc All the funds were spent on projects that are in line with the district\u2019s strategic", "metadata": {"headings": [{"headings_0": {"content": "5,000\".", "page": 15, "level": 3}}, {"headings_1": {"content": "[23 Service.", "page": 13, "level": 2}}, [{"headings_0": {"content": "5,000\".", "page": 15, "level": 3}}, {"headings_1": {"content": "[23 Service.", "page": 13, "level": 2}}], [{"headings_0": {"content": "5,000\".", "page": 15, "level": 3}}, {"headings_1": {"content": "[23 Service.", "page": 13, "level": 2}}], [{"headings_0": {"content": "5,000\".", "page": 15, "level": 3}}, {"headings_1": {"content": "[23 Service.", "page": 13, "level": 2}}]], "page": 15, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "5,000\".", "page": 15, "level": 3}}], "page": 15, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The funds were entirely spent on eligible projects. \no No funds were spent on inappropriate investments which could lead to litigations and ineffective service delivery. \nThe project had its design approved by the Ministry of Water and Environment in o \nNovember, 2013. \no Expenditure was properly supported with proper documentation to confirm occurrence such as payment certificates, payment sheets, receipts and reports. \noe All the implemented projects have been recorded in the asset register. \ne The district had water quality testing kits. \n4.1.2 Areas for improvement 4.1.2.1 Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "5,000\".", "page": 15, "level": 3}}, [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "5,000\".", "page": 15, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "5,000\".", "page": 15, "level": 3}}]], "page": 15, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 15, "level": 2}}, {"headings_1": {"content": "plan.", "page": 15, "level": 1}}], "page": 15, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funding of DRWSSCG \u2014 Development grant \nA review of the approved budget estimates and detailed Central Government Grants performance revealed that the district received UGX.304,191,000 out of UGX.304,191,000 budgeted representing 100% of the budget. \nOut of the funds received, UGX.191,364,000 (63%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) while UGX.112,827,000 (37%) on Piped Water Sub-Grant (UgIFT component) as shown in the table below; \nPurpose Budgeted Released Variance", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 15, "level": 2}}, {"headings_1": {"content": "plan.", "page": 15, "level": 1}}, [{"headings_0": {"content": "a)", "page": 15, "level": 2}}, {"headings_1": {"content": "plan.", "page": 15, "level": 1}}], [{"headings_0": {"content": "a)", "page": 15, "level": 2}}, {"headings_1": {"content": "plan.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- of the Planning and Budgeting Process \nFairness in the distribution of projects \n. \nPara. 5.1 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 provides that during the allocation of the water grant, LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "In a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.319,005,795, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a) The sub-county that got the most allocation (Bukwo SC) was number 1 out of 12 in the ranking based on need and received 6 Tap stands. Sosho parish which is in this sub county had no water source at all. \nb) The sub-county that got the least allocation (Senendet SC) was number 12 out of 12 in the ranking based on need. However, it received a water tank. \nc) The least needy sub-county (Bukwo SC) was number 1 out of 12 in the ranking based on allocation received and received 6 Tap stands. \nd) The rest of the sub counties did not receive any allocation because of limited funding. \nAllocation of funds to sub counties that have better water coverage leads to inequitable service delivery. \nThe Accounting Officer explained that one sub county (Senendet SC) had benefited from Reservoir tank. \nThe Accounting Officer explained that there was lack of water sources for construction, and the alternative water sources could be deep bore holes which are expensive but management would comply with the guidelines and provide services to all the people.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}, [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}], [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}], [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}]], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "b)", "page": 16, "level": 2}}], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure fairness in the distribution of water projects by prioritising water supply investments for sub-counties that have below district average water coverage rates as per the guidelines. \nSpecial Consideration of Seed Schools and Health Centres \nSec 5.2 of of the District rural water \nand sanitation conditional \nUGIFT: ~~ \\| Water Community (name) and Audit Conclusion \nProject source accessibility to waters \nplace and status \nstatus \nSenendet Seed No water N/A \nThe seed school is not served School source \nwith water. The district is planning to serve the seed school with a water source this financial year. \n2 Brim Health Tap Stand The community has a \nThe health centre and the Centre III \nand \nseparate source and the Brim community is well served functional Health Centre also has \nwith water. \nAs a result, one UGIFT project (Senendet Seed School) had water constraints and the surrounding communities didn\u2019t get to benefit from water source that was supposed to accompany the project. \nThe Accounting Officer explained that the health facilities and Senendet Seed School being constructed lack water. A follow up with the responsible Ministry is being made to provide water to the facilities being contructed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "b)", "page": 16, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "b)", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "b)", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "b)", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "b)", "page": 16, "level": 2}}]], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 17, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that relevant provisions of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments are adhered to. \n4.1.3 Regularity of the Implementation Process \n4.1.3.1 Project completion \nRegulation 18(3) of the LGFAR, 2007 states that; budget estimates shall be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as the programme of the council. \nA review of the annual work plan revealed that two (02) activities were supposed to be implemented during the Financial Year under review. I noted that one (01) activity was fully implemented and one (01) partially implemented shown in the table below. \nWater \nVaria Planned Expenditure\\| Variance Audit Remarks Projects/f quantity expenditure (UGX) (UGX) \nacilities \n(UGX) \nFailure to implement all planned-activities negatively affects service delivery. \nThe Accounting Officer explained that the projects are within the defects liability period and the contractor is obliged to correct the defects in the reservoir tank with in the statutory 6 months of the contract period. \nRecommendation \nThe Accounting Officer should ensure that defects on the Reservoir Tank are timely addressed so as to achieve the project agreed objectives. \n4.1.4 Fixed assets management \n4.1.4.1 Lack of proof of land ownership \nPara. 5.3 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April, 2022 provides that LGs should have proof of land ownership or consent of land offer (e.g. land title, agreement, formal consent, MoUs) and ensure that are free of encumbrances for any planned WSS projects. \nI noted that 10 out of 10 water extension facilities were constructed on land where there was no proof of ownership. \nSN. Type of water Sub County Parish Village \nfacility", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}]], "page": 17, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Is there proof Was due \nof land \ndiligence carried ownership or \nout to ensure consent of \nthat the land is land offer free of \n(e.g. land title, encumbrances agreement, \nformal \nconsent, \nMoUs \n1 GFs Tap Stand Cheptingen No No \n2 GFs Tap Stand Amanang Sosho Cheptingen No No \n3 GFs Tap Stand Amanang nn Rwanda No \nNo \n4 GFs Tap Stand Amanang Sosho Sosho No No \n5 GFs Tap Stand Amanang Sosho Kapsongoroch a \nNo \n6 GFs Tap Stand Amanang Sosho Sosho ie No \n7\\_\\_\\| GFs Tap Stand Chepkwasta Sungora Kasurur \nNo \n8 GFs Tap Stand Sungora No 9 GFs Tap Stand \nNo", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 18, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "metadata": {"headings": [{"headings_0": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 18, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No \n4.1.5\u00b0 Monitoring \n4.1.5.1 Submission of quarterly reports \nI noted that the District submitted performance reports for 4 quarters after the deadlines given for submission of the reports as shown in the table below; \nDetails Deadline for Actual date of submission \nsubmission \nQuarter One 10\" October, 2022 10/11/2022 Delayed \\| Quarter Two 10\" January, 2023 24/01/2023 \\| Delayed Quarter Three 10\" April, 2023 18/04/2023 Delayed Quarter Four \\| 10%\" July, 2023 \n04/08/2023 Delayed \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. \nThe Accounting Officer acknowledged that most of the reports were submitted late but deadlines will be adhered to going forward.", "metadata": {"headings": [{"headings_0": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 18, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}], "page": 19, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that timely submission of quarterly reports is made to avoid delays which could affect project implementation and consequently", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}], "page": 19, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.6 Utilisation and functionality of projects \n4.1.6.1 Functionality of projects \na) Newly constructed water facilities \nPhysical inspections carried out on the 25/11/2023 on a sample of 4 out of 10 sites of the implemented project (Upgrade and extension of Bukwo GFs) revealed the following. \nThis is shown in the table below; \na) Iconsidered 1 out of 4 (25%) sites as being fully functional since the installation was complete with good yield and being used by the community; \nb) I considered 3 out of 4 (75%) sites as being not functional though the installation was complete. These sources had no yield and it was explained that the caterpillar which was working on some upper sections of the road had some water the flow of the water. \nThe Accounting Officer stated that pipes were destroyed during the construction of Amanang-Tulwo road and management is working to address the issue.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], "page": 20, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should urgently replace the damaged pipes to restore water flow in the affected sites. \n4.1.6.2 Existing water facilities \nI noted from review of the annual work plan/situation report that 260 out 1530 water facilities were not functioning as shown in the table below; \nSN Sub County/ No. of Water \nNo. of Functional Water \nNo. of non- \nTown Council Points Points. \nfunctional Water \nPoints \nSuam SC \nKapnandi TC", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kaptererwo", "metadata": {"headings": [{"headings_0": {"content": "Kaptererwo", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kapkoros", "metadata": {"headings": [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], "page": 20, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Senendet \nBukwo SC 04 Amanang 149 \\| 144 05 Kapsarur 3 4 34 00 12 Chen [oe SSid 13 Brim 32 \n14 185 158 27 \nLwongon 00 00 00 EI 16 Tulel 97 60 37 2 \nBukwo TC 12 10 2 \n20 Riwo TC 3 4 27 07 \\| 21 Mutishet 11 10 01 1270 \n260 TOTAL \n1530", "metadata": {"headings": [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}, [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}]], "page": 20, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -4:1.7\u00b0 Minimum Quality Standards", "metadata": {"headings": [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], "page": 21, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nWater quality \n. \nSec 4.1.4 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 requires DLGs to test atleast 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nReview of reports submitted to MWE revealed that 16 out of 50 (32%) of the existing water sources, and Nil out 10 (0%) of the new sources were tested. \nOf the 16 tests carried out, 16 of the water sources were found to be suitable for human consumption. This is shown in the table below; \nSN Category Number of Percentage Percentage Percentage Percentage of water required to be actually untested successful tests. sources tested tested \na b a-b \n1530 20% 32% -12% 100% projects \n10 100% 0% 100% N/A projects \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer stated that testing of all water points to ascertain whether water is good for human consumption will be adhered to accordingly.", "metadata": {"headings": [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}, [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}]], "page": 21, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], "page": 21, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should consider testing all existing water sources to ensure that the water being supplied is fit for human consumption. \nQuality of Materials \nPara. 4.1.5 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 \nall LGs to discontinue the use of GI \nand concentrate on \n--Recommendation \n- \n= \nThe Accounting Officer should ensure that relevant provisions of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 are adhered to. \n4.2 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the district received education development grant of UGX. 175,189,912 for the construction of; construction of a 2 classroom block, construction of 4, 5 stance pit latrines, purchase of a laptop, renovation of 4 classroom blocks and repair of 105 desks. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.2.1 observations \no The district incorporated education development grants project activities totalling UGX.175,189,912 into the district Work plan and budget. \no The budget allocations of Education Development grant revealed that 95% was allocated for capital development works therefore investment service costs was allocated 5% as required. \nThe district absorbed 99% of all the funds warranted for the project. \ne \no All funds received were spent on eligible activities. \noe There was no diversion of funds through wrong coding of transactions and mischarge. \no The prescribed mitigation measures for environmental and social risks were undertaken. \noe The Project Management Committees and Procurement Committees of Projects/programs sought guidance from the district specialists for contracts. \no The district appointed contract managers from sector specialists or user groups in the implementation of Projects/programs. \ne The PMCs submitted monthly /program progress and financial reports as", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}]], "page": 21, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "required.", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 22, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe All the projects/programs worth UGX.171,539,550 were reviewed by internal audit team. \nIn addition, Local Governments need to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that Bukwo District does not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of projects/schools for works affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer acknowledged that the asset register was not updated but there were efforts to improve. \nRecommendation \nThe Accounting Officer should ensure that the asset register for Education Facilities is", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "required.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "required.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "required.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "required.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 22, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "updated.", "metadata": {"headings": [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], "page": 23, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.3. IMPLEMENTATION OF UGIFT 4.3.1 Positive observation I commend the Accounting Officer for ensuring the following; oe All the activities implemented had been budgeted for by the entity. e The district obtained a no-objection of planned investments from MOH. oe The progress of projects is timely within the timelines. The completion of projects was timely and satisfactory work was done. o 4.3.2 Areas of improvement 4.3.2.1 Funding and absorption of UGIFT funds The District budgeted to receive UGX.2,275,319,000, I noted that the whole amount of UGX.2,275,319,000 was received representing 100% of the budgeted amount as detailed below; Budgeted amount (UGX) Funds released (UGX) Variance (UGX 2,275,319,000 2,275,319,000 0 Out of UGX.2,275,319,000 released, UGX.2,267,319,000 (99.6%) had been spent by 4.3.3 UGIFT Projects implemented on untitled Land The PS/ST in a letter date 04\u00b0 November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. I observed that the district did not have land titles for UGIFT projects worth UGX.3,193,639,868 implemented as shown in the table below; Project Land Location Land size Contract Payments (acres) Amount Construction of Kapkoros Sub- 5 Acres 2,833,391,108 1,934,094,943 Senendet seed school county Construction of 2 twin Brim SC and 1 Acre staff house at Brim HC III and 180,248,760 333,223,884 Chapkwasta HCIII. Chapkwasta SC 2 Acres 180,000,000 There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. In addition, intended education/Health service delivery will not be achieved. The Accounting Officer explained that the District has started the process of titling of land on all projects despite challenges of funds. Recommendation The Accounting Officer should mobilise resources to ensure that the process of securing land titles for the Land donated by Kapkoros P/S and the local community for the seed school and Health centre respectively expedited. 4.4 MICRO SCALE IRRIGATION The GoU is implementing the micro scale irrigation programme in Bukwo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. Bukwo District received UGX334,135,000, out of UGX. 334,135,000 budgeted (100%) to implement the following activities. Description Budgeted Amount 4.4.1 Positive observation e\u00b0 There was full absorption of all the funds received. o All the", "metadata": {"headings": [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}, [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}]], "page": 23, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 25, "level": 1}}, {"headings_1": {"content": "updated.", "page": 23, "level": 1}}], "page": 25, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The district spent all the funds on eligible activities. \nThe accountabilities for all funds received by different people were provided. o \no The work done on the micro-irrigation sites was satisfactory. \n4.4.2 Areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 25, "level": 1}}, {"headings_1": {"content": "updated.", "page": 23, "level": 1}}, [{"headings_0": {"content": "regulations.", "page": 25, "level": 1}}, {"headings_1": {"content": "updated.", "page": 23, "level": 1}}], [{"headings_0": {"content": "regulations.", "page": 25, "level": 1}}, {"headings_1": {"content": "updated.", "page": 23, "level": 1}}]], "page": 25, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 25, "level": 2}}, {"headings_1": {"content": "regulations.", "page": 25, "level": 1}}], "page": 25, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity percentage allocations and codes for complementary services Paragraph 3.3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation, 2020 states that the share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nHowever, a review of the budget revealed that all the expenditure categories for the complimentary services were put to codes 221008,221009,222001,224003,227001 which is contrary to the guidelines of the grant. Further verification revealed that departmental work plan for the grant indicated the right codes to be charged, yet the expenditure was put to codes which are contrary to the work plan. \nAs a result, I was unable to undertake analytical review and analysis of expenditure incurred on complementary activities. \nThe Accounting Officer took note of the observation and going forward codes of the work plans will be harmonized with the codes in the integrated financial management system.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 25, "level": 2}}, {"headings_1": {"content": "regulations.", "page": 25, "level": 1}}, [{"headings_0": {"content": "a)", "page": 25, "level": 2}}, {"headings_1": {"content": "regulations.", "page": 25, "level": 1}}], [{"headings_0": {"content": "a)", "page": 25, "level": 2}}, {"headings_1": {"content": "regulations.", "page": 25, "level": 1}}], [{"headings_0": {"content": "a)", "page": 25, "level": 2}}, {"headings_1": {"content": "regulations.", "page": 25, "level": 1}}]], "page": 25, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a)", "page": 25, "level": 2}}], "page": 25, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always follow the guidelines and charge expenditure on the codes as guided in the guidelines. \nSN Description oes Budgeted 7 I \nAmount \n1 Awareness of political leaders 50,119,000 2 Awareness of farmers 133,653,000 3 Conducting farm visits", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a)", "page": 25, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a)", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a)", "page": 25, "level": 2}}]], "page": 25, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "50,120,000", "metadata": {"headings": [{"headings_0": {"content": "50,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Demonstration sites 100,240,548 Total \\| 334,132,548 \nHowever, I noted that the outputs for complementary activities were inadequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also not prepared as required. \nAs a result, I was unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as required by the guidelines. \nFailure to adhere to the budget negatively affects the delivery of services and contradicts the purpose of budgeting. \nThe Accounting Officer explained that issue was caused by introduction of Parish Development Model which affected activities in the production department.", "metadata": {"headings": [{"headings_0": {"content": "50,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "50,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "50,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "50,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "50,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 26, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], "page": 26, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should follow the budget and ensure activities for different programs are implemented as guided in the guidelines. \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 \nI conclude that \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG;s 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": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}]], "page": 26, "document_name": "Bukwo 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": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], "page": 27, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o 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. \u00b0 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 DLG Council\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG\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's report. However, future events or conditions may cause the DLG to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, the and whether the are therefore the-key audit matters. I describe these matters in my auditor's report unless~-- law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}]], "page": 27, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Training of households and enterprise group leaders was carried out as per Para. 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups. \nUGX.10.9Bn was transferred to 109 SACCOs with evidence of a signed SACCO PRF Financing Agreement with the Accounting Officer. \nThe PDM SACCOs operated with a fully constituted Board and the constituted Boards held regular Board meetings. \nThe PDM SACCOs included the bank account opening resolution in the minutes and the bank accounts were opened in a bank as per the board resolutions. \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets \nAll the 109 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation. \nAll the 109 SACCOs had PDM member registers/ updated PDM member registers as required by the guidelines. \n5.2 \\* Failure to align LG budgets to the. PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. \nA review of the District budget and work plans revealed that out of the 12 priorities received from 17 Sub Counties and 4 Town Councils, none was incorporated in the district's budget/work plan. \nSN. Were priorities Were the For priorities that Were the Remarks received from priorities \nare supposed to be \npriorities to be \nthe Sub incorporated implemented by implemented by Counties/ in the HLG MDAs; Were they MDAs \nDivision for Budget? communicated to incorporated in incorporation (Yes/No) the respective MDAs the HLG \nin the HLG \nfor approval and budget? \nBudget? allocation of (Yes/No.)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}]], "page": 29, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "resources?", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 30, "level": 2}}], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. \\| No No", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 30, "level": 2}}], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that the District was not able to align the PDM priorities into the District work plan because the PDM secretariat communicated their guidelines to the district late after the approval of the district budget.", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 30, "level": 2}}, [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 30, "level": 2}}], [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 30, "level": 2}}]], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "(Yes/No", "page": 30, "level": 5}}], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties and Town Councils are incorporated in the DLG budget and work plans. \n5.3 \nDelayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in \nThis was attributed to inconsistent quarteriy disbursements to SACCOs whereby all PDM SACCOs received all the disbursement for the previous quarters in the 4\"", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "(Yes/No", "page": 30, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "(Yes/No", "page": 30, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "(Yes/No", "page": 30, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "(Yes/No", "page": 30, "level": 5}}]], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quarter.", "metadata": {"headings": [{"headings_0": {"content": "quarter.", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 31, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officer explained that the Ministry released funds late causing delays of disbursement of PRF funds by SACCOs to the PRF beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "quarter.", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}, [{"headings_0": {"content": "quarter.", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}]], "page": 31, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}], "page": 31, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED. \n5.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}]], "page": 31, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u201d version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the o \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}]], "page": 31, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. SACCO \ne All PDM SACCOs constituted the \nThe Accounting Officer Committees and supervisory, executive committees as should sensitise the SACCOs Sub Committees \nwell as the Loan sub committee but \non the advantages of having lacked other sub-committees such as; subcommittees and ensure Production Subcommittee, Marketing \nthat all the subcommittees Subcommittee, Business Development are fully functional. \nServices Subcommittee, Finance and \ninvestment Subcommittee.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}], "page": 32, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that there is need to sensitize sub committees to make them perform their roles for effective delivery of their service.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}]], "page": 32, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 32, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should sensitise the SACCOs on the advantages of having subcommittees. \n5.5 \nRegistration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 32, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of e \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its oe \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development e \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the \nI made the following observations; \nSN Nature of Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 32, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 33, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Licensing of PDM 109 SACCOs were not licensed to take I advised the Accounting SACCOs Under the on the business of lending under Officer to ensure that all the Microfinance Microfinance Institutions money SACCOS are fully licensed Institutions Money lenders. and should thus consult with Lenders Act the relevant authorities on As a result, enforcement of recovery how to undertake the of PRF from beneficiaries by the PDM licensing process. SACCOs may be legally challenged leading to loss of funds. Failure to obtain a lending license from the relevant institutions may lead to legal challenges in case of disagreements between the several stakeholders in the program such recovery of funds from non-compliant SACCOS. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. Accounting Officer explained that the going forward, the Ministry needs to ensure all the PDM SACCOs are licensed in order for them to operate legally. Recommendation The Accounting Officer should engage the relevant authorities on the matter. 5.6 PDM \u2014 SACCO Operations\u2019 Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; ~-e---Adoan applicant must be a member of a registered subsistence household-on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. o All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). oe Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). oe For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). I noted that all the PRF beneficiaries who carried out farming enterprises in did not obtain agricultural insurance policies from UAIS. Lack of recourse in form of insurance will", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}, [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}]], "page": 33, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 35, "level": 2}}, {"headings_1": {"content": "registration", "page": 33, "level": 5}}], "page": 35, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of L ocal Revenue \nSource Approved Actual Collections Variance Reasons for under/over", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 35, "level": 2}}, {"headings_1": {"content": "registration", "page": 33, "level": 5}}], "page": 35, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "collection", "metadata": {"headings": [{"headings_0": {"content": "collection", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 2}}], "page": 35, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Political \ninterference where Local Services Tax 170,000,000 44,817,505 ! \nby the political Business Licenses 45,000,000 \ndistrict influence 25,000,000 13,944,072 11055928 \nthe people not to Non-Tax Revenues \npay taxes. \nThe construction of 32,000,000 443,111 31556889 \nthe new road led to Administrative fees and 49,939,000 19,639,555 30299445 closure of some licenses businesses that Miscellaneous Revenue 53,000,000 44,268,966 8731034 were along the road where the district 374,939,000 127,886,209 247,052,791 \nwas collecting \nAppendix 2: Out-puts without a Programme Budget Budget Output \ntaxes. \nropriate indicators and targets. \nAudit Audit comment on comment on Code indicators targets", "metadata": {"headings": [{"headings_0": {"content": "collection", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 2}}, [{"headings_0": {"content": "collection", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 2}}], [{"headings_0": {"content": "collection", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 2}}], [{"headings_0": {"content": "collection", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 2}}], [{"headings_0": {"content": "collection", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 2}}]], "page": 35, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Assets", "metadata": {"headings": [{"headings_0": {"content": "Assets", "page": 35, "level": 2}}, {"headings_1": {"content": "collection", "page": 35, "level": 2}}], "page": 35, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction No measure of The measure Capital Facilities of Senendet construction of progress Development Management (Kapkoros) works was not seed ongoing. indicated. secondary \nschool. \nAppendix 3: Full implemented out-puts \nSN Program Sub PIAP Budget Amount Spent Total Number of programme (Program UGX (\u2018000\u2019) No fully Implementati activitie implemente on Action \ns in the d activities 1 '01-Education, Plan) Output \"32003-Assets \\_Out-put 1205010202 \nCapital sports and Basic and Facilities \nDevelopment skills Requirements Management \nand Minimum \nSkills \nL \u00ab \u00ab+ - \n03-Water 6010120-Water 000006- 319,005,795 4 Resources, Resources resources data Planning and \nEnvironment, Management (Quantity & Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Assets", "page": 35, "level": 2}}, {"headings_1": {"content": "collection", "page": 35, "level": 2}}, [{"headings_0": {"content": "Assets", "page": 35, "level": 2}}, {"headings_1": {"content": "collection", "page": 35, "level": 2}}], [{"headings_0": {"content": "Assets", "page": 35, "level": 2}}, {"headings_1": {"content": "collection", "page": 35, "level": 2}}], [{"headings_0": {"content": "Assets", "page": 35, "level": 2}}, {"headings_1": {"content": "collection", "page": 35, "level": 2}}], [{"headings_0": {"content": "Assets", "page": 35, "level": 2}}, {"headings_1": {"content": "collection", "page": 35, "level": 2}}]], "page": 35, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality)", "metadata": {"headings": [{"headings_0": {"content": "Quality)", "page": 36, "level": 2}}, {"headings_1": {"content": "Assets", "page": 35, "level": 2}}], "page": 36, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "services \nChange, Land collected and And Water assessed \nAgro- 02 Agricultural 010008 334,135,000 4 2 Industrializati Production and Capacity \nProductivi \nStrengthening", "metadata": {"headings": [{"headings_0": {"content": "Quality)", "page": 36, "level": 2}}, {"headings_1": {"content": "Assets", "page": 35, "level": 2}}, [{"headings_0": {"content": "Quality)", "page": 36, "level": 2}}, {"headings_1": {"content": "Assets", "page": 35, "level": 2}}], [{"headings_0": {"content": "Quality)", "page": 36, "level": 2}}, {"headings_1": {"content": "Assets", "page": 35, "level": 2}}], [{"headings_0": {"content": "Quality)", "page": 36, "level": 2}}, {"headings_1": {"content": "Assets", "page": 35, "level": 2}}]], "page": 36, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Bulambuli District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Bulambuli District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index a49f7c9e68c26ae562a4ea6cbdcea3645e24c765..0000000000000000000000000000000000000000 --- a/reports/Chunks/Bulambuli District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BULAMBULI DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OniGiy Ai Copy", "metadata": {"headings": [{"headings_0": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Bulambuli District Local Government 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Agencies \nMoES \nMinistry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government \nnn \nNAA \nNational Audit Act \n5 \nNTR Non-Tax Revenue \n\\| OAG Office of the Auditor General \nPBS \\| Program Budgeting = System \nPCA \n\\| Payroll Africa 2 7 Consults", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "OniGiy Ai Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 5}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 3, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a PDMS Payroll Deduction System \n\\| \nPDU Procurement & Disposal Unit \nPFMA Public Finance Management Act \n\\| \nPFMR \nPublic Finance Management Regulations \nPPDA \nPublic Procurement & Disposal of Public Assets \nPS/ST / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 5}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 3, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Permanent Secretary Oo", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}, {"headings_1": {"content": "Management", "page": 3, "level": 5}}], "page": 3, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TSA \nTreasury Account il \\|", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}, {"headings_1": {"content": "Management", "page": 3, "level": 5}}, [{"headings_0": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}, {"headings_1": {"content": "Management", "page": 3, "level": 5}}]], "page": 3, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Single", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], "page": 3, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], "page": 4, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- REPORT OF THE AUDITOR GENERAL : ----", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], "page": 4, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ON THE FINANCIAL STATEMENTS OF BULAMBULI 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 Bulambuli 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 Bulambuli 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": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}, [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}]], "page": 4, "document_name": "Bulambuli 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 \u2018Constitution 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. \nactivities and out-puts the funds will be spent on in order to \u2018deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Bulambuli 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, Bulambuli District had a budget of UGX.39,668,377,337 out of which UGX.36,282,936,668 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}, [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "Permanent Secretary Oo", "page": 3, "level": 3}}]], "page": 4, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], "page": 5, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table Showing the percentage of the bud get supported by warrants Details \nBudget Warrants % age of UGX (A) warrants B/A Recurrent (Wage 19,403,173,831 19,403,173,831 Recurrent (Non-wage) a 848,991,736 5,848,991,736 \nDevelopment \\_\\_\\_14,416,211,770\\_\\_\\| 11,030,771,101 39,668,377,337 36,282,936,668 \nOut of the total warrants of UGX.36,282,936,668, I reviewed utilisation of warrants worth UGX.31,218,384,505 (86%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \nWINTER Wage expenditure 18,369,566,557 18,369,566,557 \nPDM expenditure audited 122,000,000 18,491,566,557 \nEducation grant = Formerly SFG 319,560,500 \n4 Microscale irrigation projects 452,065,195 19,263,192,252 \n5 UGIFT (Infrastructure 2,775,709,665 22,038,901,917 \n6 =; area-Water development \n847,215,083 22,886,117,000 \n7 Budget outputs sampled 5,719,947 ,945 28,606,064,945 8 Transitional devt\\_grant 2,612,319,560 31,218,384,505 Total of the expenditure \nNo Observation \n1.1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local The", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}]], "page": 5, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "revenue of UGX.199,058,000. However; by the end of the year, only Officer \nshould UGX. UGX.178,479,225 had been collected representing 90% ensure that all the performance. The summary is in the table below and the details are in \nbudgeted revenue is appendix 1. \nadequately collected and that budgeted Local revenue to the tune of UGX.199,058,000. However; by the end tax revenue is of the year only UGX.178,479,225 had been collected representing revised according to 89.6% performance as shown in the table below and detailed in the circumstances. Appendix 1. \nNo Source Approved Actual Variance Budget \nCollections \n1 Tax Revenues 135,252,000 108,913,750 26,338,250 [ee \\| Non-Tax 63,806,000 69,565,475 - 5,759,475 Revenues \n199,058,000 178,479,225 20,578,775 \nThe DLG under collected revenue from LST, business license, administrative fees and licenses and property income. There may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nThe Accounting Officer explained that Land application fees did not perform as expected as there was a fall in land registration fees due to boundary disputes in the District. Furthermore, it was revealed that natural deserters also affected businesses with crop failures, displacement and impassable roads.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 6, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This shortfall affected the number of District sittings and committees to the minimum in the financial year.", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 6, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ii)", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 6, "level": 2}}, {"headings_1": {"content": "i)", "page": 6, "level": 3}}], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sensitization on the importance of land registration, creation of new markets, awaited roll on the Integrated Revenue Administration System are some the planned measures to increase local revenue performance. \nPerformance of GOU warrants \nThe district had an approved budget of UGX.39,668,377,337 from the The", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 6, "level": 2}}, {"headings_1": {"content": "i)", "page": 6, "level": 3}}, [{"headings_0": {"content": "ii)", "page": 6, "level": 2}}, {"headings_1": {"content": "i)", "page": 6, "level": 3}}]], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "ii)", "page": 6, "level": 2}}], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "various programmes out of which UGX.36,282,936,668 was warranted Officer \nshould \nNo Observation -~\"- - -", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "ii)", "page": 6, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 6, "level": 3}}, {"headings_1": {"content": "ii)", "page": 6, "level": 2}}]], "page": 6, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wa", "metadata": {"headings": [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], "page": 7, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "al \nwre \nServices \nHuman Capital 25,801,063,857 23,488,029,908 Development \n91.0 Public Sector 7,881,232,026 7,027,958,156 Transformation \\_\\| 89.17 Community 309,334,506 279,478,869 Mobilization and \\| \nMind-set Change 90.35 Governance and 964,922,101 964,572,067 \nSecurity \n99.96 Development Plan \nImplementation 4o4 ao 499,303 444,889,975 \u2014 89.98 Total expenditure : 7 36,282,936,668 \n39 668 377,337 91.47 \nThe UGX.3,385,440,669 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo Programme Amount not Activities Purpose and warranted Not impact of /Partially the \n= Implemente unimplemen d ted activity 1 Agro- 16,785,795 Not Identified Industrialization \n2 Natural [7771 Not Identified Resources, \nEnvironment, \nClimate change, \nLand \n3 Private Sector 183,463 Not Identified Development \n4 Integrated 101,046,882 Rehabilitation Poor roads Transport \nof Community have made Infrastructure Roads transport and Services difficult \n5 Human Capital 2,313,033,949 Construction To provide the Development of health Bukigoloboto services to the HC III, Kaamu community \nHC III \\| 6 Public Sector 853,273,870 Not Identified \nTransformation \n7 Community 29,855,637 Not Identified Mobilization and \nMind-set Change \nObservation:", "metadata": {"headings": [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}, [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}], [{"headings_0": {"content": "wa", "page": 7, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 3}}]], "page": 7, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00bb---", "metadata": {"headings": [{"headings_0": {"content": "\u00bb---", "page": 8, "level": 1}}, {"headings_1": {"content": "wa", "page": 7, "level": 1}}], "page": 8, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- : \nyear, UGX.24,352,064,293 was utilized by the entity resulting in un- The", "metadata": {"headings": [{"headings_0": {"content": "\u00bb---", "page": 8, "level": 1}}, {"headings_1": {"content": "wa", "page": 7, "level": 1}}, [{"headings_0": {"content": "\u00bb---", "page": 8, "level": 1}}, {"headings_1": {"content": "wa", "page": 7, "level": 1}}]], "page": 8, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], "page": 8, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "utilized warrants of UGX.1,789,271,740 representing utilization of Officer \nshould 93% as shown in the table below; \nensure that all warranted funds are Programme Warrants Utilised % utilised in warrants \nutilisati accordance with the on approved budget. 2,050,071,000 1,389,289,621 68 \nTourism 55,353,000 49,085,643 89 \nDevelopment/ Private \nSector Development \nNatural Resources, 659,208,000 645,764,596 98 \nEnvironment, Climate \nChange, Land A \nIntegrated Transport 479,676,000 455,315,510 95 \nInfrastructure And \nServices \nHuman Capital 17,271,791,000 16,881,215,196 98 \nDevelopment \nCommunity 427,079,000 423,862,466 \nMobilization And Mind- \nset Change \nGovernance And 4,780,309,033 4,084,506,934 85 \nSecurity/ Public Sector \nTransformation/ \nDigital Transformation \nDevelopment Plan 417,849,000 423,024,327 \nImplementation \nTOTAL 26,141,336,033 24,352,064,293 [93 \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 \nSN Programme Warrants not Activities Reason for Utilized affected by the \nthe under underutiliz utilization ation of warrants Agro- 660,781,379 Supply of Not Given Industrializatio Micro scale \nn \nIrrigation \nequipment to \nfarmers \nTourism 6,267,357 Wage Not Given \nNo \\| Observation \nConstruction \nof Kaptanya \nSeed School \n6 Community 3,216,534 Wage Not Given Mobilization \nAnd Mind-set \nChange \n7 Governance 695,802,099 Wage Not Given And Security/ /Pension \nPublic Sector \nTransformation \n/ \nDigital \nTransformation \n8 Development =5,175,327 Wage not given Plan \nImplementatio \nn \nTotal \\_\\_\\| 1,789,271,740 \\_\\| \nAs a result of failure to utilise warrants; \nThe Health centre IIIs were not completed which affected service e", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "\u00bb---", "page": 8, "level": 1}}]], "page": 8, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], "page": 9, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The seed school was not completed delaying provision of education to students \nThe Accounting Officer explained that funds that remained un utilized at close of the financial year was as result of delayed procurement while using the hybrid method, late signing of the construction contracts. However, management revealed that these funds have since been revoted and would be used as planned. \n1.1.4 Lack of a ropriate performance indicators and targets in the \nwork plans \nRegulation 11 (2) b of the Public Finance Management Regulations, The", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}, [{"headings_0": {"content": "delivery", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "delivery", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}]], "page": 9, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], "page": 9, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2016 states that the work plan of a vote shall indicate the key Officer to engage performance indicators to be used to gauge the outputs. \nthe MoFPED and ensure that all Part A of the performance contract for Accounting Officers outlines activities \nhave the core performance requirements against which their performance appropriate \nshould be assessed in regard to achievement of planned results. This performance requires the Accounting Officer to be assessed on the extent to which indicators \nand annual key performance indicators and targets are achieved for key targets. \nprojects and/or programs. \n-Observation \nen \nEn \nmance indicat \nors and \ntarget s \nFully quantified 00 9,780,081,430 \nOutputs not fully \nquantified \nTotal \n15,367,699,462 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer did not respond to this observation. \nImplementation of outputs \nI assessed the implementation of four (04) outputs with thirty-one \n(31) activities worth UGX.9,780,081,430 and noted that; \nThe Accounting Officer \nshould \ne Two (2) outputs with four (4) activities and expenditure worth ensure", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "delivery", "page": 9, "level": 2}}]], "page": 9, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "timely", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], "page": 10, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.237,560,005 were fully implemented. \nimplementation of e Two (2) outputs with twenty-seven (27) activities and government expenditure worth UGX.9,542,521,425 were partially projects. implemented. Out of twenty-seven (27) activities, the entity fully \nimplemented twenty (20) activities; seven (07) activities were", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], "page": 10, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], "page": 10, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Expenditure \ny of activities Activitie activiti activiti Amount (UGX) in the s fully es es not \noutputs impleme partiall imple \nnted \nmente \nimple \nmente \n237,560,005 \n9,542,521,425 \n1.6 \u2018\\* Deiivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.1.6 Service Delivery under URF \nI sampled three (3) activities with a total expenditure of UGX.29,388,400. The significant findings are provided in the table below; \nNo. Progra Activity Source Total Pictorial Summary Audit Hanagenien] mme details of expendit evidence offindings conclusion t Response funds ure I UGX", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}, [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}]], "page": 10, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Integrat Mechanized UR 5,988,400. Bei \\| The works The quality The ed Routine", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], "page": 11, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "have = which of the road Accounting Transpor Mechanized fe involved was Officer 4 \nt Maintenanc Ka shaping, satisfactory. revealed Infrastru e of Kimuli- \ngrading and that the cture Tunyi- \ncompacting There is District has And Buwokadal \nwere likelihood done some Services a road \ncompleted; that the lobbying (8km) at a \nThe works investment through the cost of \nwere made in District UGX. \ncompleted; opening and works 6,000,000 however, maintaining committee drainage those roads and that channels over the funds have were over years would been availed grown with be lost if during the bushes. there are financial not \nyear periodically 2023/24 to maintained. undertake \nMechanized URF 6,000,000 Maintenanc \nroad works. The works The quality \nwere of the road \neof E completed; was not \n\u2018\\| \n=220000.0.]\\| however, satisfactory. \nroad side \ndrainage There is \nwas over likelihood \ngrown with that the \nbushes. The investment \nroad lacked made in \ngood opening and \nmurram for maintaining \nI. No...]. Progra \\| Activity Source Total Pictorial Summary Audit.. Managemen . \n.... \nmme details of expendit evidence of findings conclusion t Response funds ure \n(UGX) \nto run in the maintaining middle of those roads the road. over the \nyears would be lost if there are \nnot \nperiodically maintained. Total \\| 29,388,400", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}, [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 1}}, {"headings_1": {"content": "timely", "page": 10, "level": 2}}]], "page": 11, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 1}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should continue lobbying the MOFPED and URF for adequate funding to maintain the district roads. \n1.1.7 The service delivery under focus areas \nI sampled nineteen (19) out of Twenty two (22) activities in Four (4) focus areas with a total expenditure of UGX. 1,962,767,048 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nSN Focus Area Key Observation \nRecommendation \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 1}}]], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Water \ne Construction of 6 bore \\|e The Accounting Officer was Development holes \ncommended on this performance. \\| grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 1}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "e There was adequate water", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 1}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cTs flow", "metadata": {"headings": [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Water \nDesign and documentation \\|e The Accounting Officer was Development of bunambutye GFS commended on this performance. grant", "metadata": {"headings": [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "e There was adequate water flow \n", "metadata": {"headings": [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}, [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}]], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Water \ne Extension of gravity flow \\|e The Accounting Officer was", "metadata": {"headings": [{"headings_0": {"content": "\u201cTs flow", "page": 12, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "\u201cTs flow", "page": 12, "level": 4}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "scheme of buwokadala in \ngrant bumasobo, buluganya There was adequate water flow \nWater \nExtension of gravity flow \ncommended on this performance. \nThe Accounting Officer was Development scheme in masira- commended on this performance. grant bufumbo sub counties \nThere was adequate water \nflow \nWater \n\u00b0 Extension of gravity flow e The Accounting Officer was", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "\u201cTs flow", "page": 12, "level": 4}}, [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "\u201cTs flow", "page": 12, "level": 4}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "\u201cTs flow", "page": 12, "level": 4}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "\u201cTs flow", "page": 12, "level": 4}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "\u201cTs flow", "page": 12, "level": 4}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "\u201cTs flow", "page": 12, "level": 4}}]], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "scheme in sisiyi and simu grant sub county \ncommended on this performance. \n= Grant le else ~-: -o=\"- ; p/s. a \nman a \n= latrine was well \ncompleted and being used", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}, [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}]], "page": 12, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Education \ne Construction of 5 stance \\|e The Accounting Officer was", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "VIP latrine at Gibuzale p/s. Grant e The latrine was well \ncommended on this performance. \ncompleted and being ised", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}, [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}]], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11. Microscale \\| e irrigation equipment was\\|e The Accounting Officer was", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| irrigation \nsupplied to Namanyira commended on this performance. Martin In Bufumbo S/C", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|=", "metadata": {"headings": [{"headings_0": {"content": "|=", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Microscale \ne irrigation equipment was \\|e The Accounting Officer was irrigation \nsupplied to Mafuko David, \ncommended on this performance. Of Town Council", "metadata": {"headings": [{"headings_0": {"content": "|=", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13. Microscale \ne irrigation equipment was \\|e The Accounting Officer was \\| irrigation supplied to Wandega commended on this performance. Karoli Of Simu S/C \n14 Microscale )\\* Brigatin equipment was \\|e The Accounting Officer was irrigation \nsupplied to Wagwasala commended on this performance. Ibrahim From Masira Sub", "metadata": {"headings": [{"headings_0": {"content": "|=", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "My", "metadata": {"headings": [{"headings_0": {"content": "My", "page": 13, "level": 2}}, {"headings_1": {"content": "|=", "page": 13, "level": 3}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15. \\| Microscale \ne irrigation equipment was \\|e The Accounting Officer was irrigation \nsupplied to Wotunya Henry \ncommended on this performance. Of Muyembe Sub County \n16 UGIFT \ne Construction of Sisiyi seed \\|e The Accounting Officer was school \nadvised to expedite the e It was stil work in completion ofthe project progress. The buildings \nwere at ring beam \n17 UGIFT \ne Construction of Simu seed \\|e The Accounting Officer was school. It was still work in advised to expedite the 18progress. The buildings \ncompletion ofthe project \nwere at ring beam \n18 UGIFT \ne Construction Of Kaamu \\|e The Accounting Officer was HCIII. \ne The structures have been \nroofed. Internal works, \nexternal finishes and \n\\| \npainting have not yet been \ndone", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nadvised to expedite the completion of the project \n19 UGIFT \ne Construction of Bumugibole \\* The Accounting Officer was staff house. It was still advised to expedite the . \nwork in progress. \ncompletion of the project \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM the Minister of \nand Economic \nIn a letter to the Auditor--Genera!-dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nBulambuli DLG had a wage budget of UGX.19,972,357,166 out of which , UGX.19,635,667,922 was utilised for the period under review. Below is a summary of the Key findings from the special audit; \nNo. Observation \nRecommendation \\| \n2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.18,168,992,975 and The Accounting Officer , \nobtained supplementary funding of UGX.2,846,645,744 resulting into should ensure that all a revised wage budget of UGX.21,015,638,719. UGX. 20,926,522,576 warranted funds are (99%) was warranted resulting into unwarranted funds of absorbed.", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}, [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}], [{"headings_0": {"content": "County", "page": 13, "level": 2}}, {"headings_1": {"content": "My", "page": 13, "level": 2}}]], "page": 13, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.89,116,143 (1%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], "page": 14, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants, UGX.19,635,667,922 was utilized by the DLG resulting in un-utilized warrants of UGX.1,290,854,654 representing utilization of 94% as summarized in the table below; Approv Supplem Revise Warran Payme Unspent ed entary d ts UGX. nts Balance Budget UGX. Bn Budget Bn UGX. UGX. Bn UGX. UGX. Bn \nBn Bn ale \n[ 18.168 \\| 2.846 \\| 21.015 20.926 19.635 1.291 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.1.291Bn (6%) and the supplementary funding was not fully utilized. \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}, [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}]], "page": 14, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partially verified(individuals whose 158 2,260,803,588 Service. \ninformation availed at the physical \nThe Ministry of Public verification did not fulfil all the \nService should make requirements) (B) arrangements to Not verified (appeared for 00 \n00 \nvalidate any staffs who validation but not verified) (C) \nmissed this exercise for The total number of individuals 07 47,041,572 genuine reasons so who did not appear for headcount \nthat a complete clean (no-shows) (D) (Accounted for and \npayroll is established. not accounted for) \nSubtotal (A+B+C+D)=E 1502 18,024,993,660 \nThe Accounting Officer should always liaise Employees who appeared for head 03 \n46,763,820 \nwith the relevant count but were not on payroll-New \nstakeholders to ensure records (F) \nOverall total covered (E+F)\\*\\* 1505 18,071,757,480 prompt updates of the \\| \npayroll going forward. \nThe following observations were made; \nA follow-up of the a) Out of 1502, 1337 (89%) employees appeared for the validation affected staff should exercise and presented all the pre-requisite documents to confirm \nimmediately be made \ntheir existence and regularity of recruitment.", "metadata": {"headings": [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}, [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}]], "page": 15, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by management so as b) 158 (10.5%) employees appeared for headcount were partially to have them access validated due to lack of minutes/extracts from other Service the payroll. Commissions to support their first appointment. \nc) A total of 00 (00.%) employees on the payroll appeared for \nvalidation but did not satisfy the requirements of the validation \nexercise, hence were not verified. \nd) A total of 07 (0.4%) employees on the payroll did not appear for \nthe validation were accounted for by the Accounting Officer as \nbeing away for genuine reasons which included study leave \nabroad, staff who had no National IDs at the time of validation. \ne) 03 (0.1%) individuals whose names were not on the District\u2019s \npayroll by June 2023, appeared for the validation exercise. These \nindividuals were included on the validated payroll, upon \nconfirmation by the Accounting Officer regarding their status. \nIn response to my validation findings, the Accounting Officer concurred with me that the records captured were accurate. \nThe Accounting Officer stated that management is following up with the relevant entities to ensure that all minutes are in place since most of them came on transfer of service on creation of Bulambuli District Local Government on 1\u00b0 July, 2010 \nThe Accounting Officer confirmed that these staff missed the validation exercise due to different reasons and gave a line by line explanation for each of these staff. \n\\+ No Observation \nRecommendation -", "metadata": {"headings": [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}, [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}]], "page": 15, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Findings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of The Accounting Officer the payroll including planning, budgeting and payments for the period should ensure that of four years (2019/2020-2022/2023). \nstatutory deductions are paid as per the I noted that; \npayroll register. In a) A total of 11 employees were not paid salary amounting to addition, he should pay UGX.16,756,600 in the period under review leading to arrears. \nall the statutory b) Over-remittance of UGX.42,817,877 and under-remittance of deduction arrears. UGX.5,825,598 of statutory deductions were made by the entity Furthermore, \nthe during the period. \namounts over remitted c) Over-remittance of UGX.0 and under-remittance of should be followed up UGX.21,983,796 of non-statutory deductions were made by the with a view of entity during the period. \nrecovery.", "metadata": {"headings": [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], "page": 16, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Underpayment negatively affects the employees\u2019 livelihood as well as The Accounting Officer their terminal benefits while, over-payments caused a financial loss to should put in place the Government. \ncontrols to ensure that all \nnon-statutory The Accounting Officer explained that these payments were \ndeductions are paid as approved, processed and have since been paid. \nper the payroll The Accounting Officer attributed the under remittance to register. abscondment, death and retirement of existing employees as per the \nexceptions reports attached. \nDelayed deletion of employees from the payroll \nI noted that UGX.88,663,024 was paid to 44 staff who had either The Accounting Officer been retired, transferred, absconded or died. These resulted into should initiate a financial loss to government. \nprocess of deleting Delayed removal of staff from payroll resulted into financial loss to these names from the Government. \npayroll. I advised the Accounting Officer to The Accounting Officer acknowledged the anomaly regarding the over recover funds from the payments to retired staff. However, this was attributed the delayed affected officers. deletion to IPPS system errors. \nReview of the DLG Staff Establishment \nReview of the establishment revealed; \nThe Accounting Officer i. \nOut of 185 approved positions, a total of 94 positions were should re-assess the filled leaving a gap of 91 vacant positions. \nDistrict\u2019s establishment ii. The entity did not have an approved and costed staff and liaise with the establishment for primary, secondary and tertiary institutions responsible \nwhile the staff structure for health facilities issued by stakeholders with a Ministry of Health was not incorporated into the district view to mobilizing approved structure. \nresources to fill critical positions to enhance \n3.0 \nUNRECOVERED YLP AND UWEP FUNDS \nI noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX. 721,956,955 as at the closure of the financial year, yet the Programmes ended with the introduction of the Parish Development Model Programme. \nThere is a risk that these funds may not be recovered from beneficiaries. \nThe Accounting Officer explained that the payables were mainly composed of YLP and UWEP whose recovery has become a challenge since most of the groups", "metadata": {"headings": [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}, [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}], [{"headings_0": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, {"headings_1": {"content": "County", "page": 13, "level": 2}}]], "page": 16, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "disintegrated.", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}], "page": 17, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that the funds are recovered. \nOTHER MATTER \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}, [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}], [{"headings_0": {"content": "disintegrated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.89,116,143 (1%).", "page": 14, "level": 3}}]], "page": 17, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 17, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 17, "level": 1}}], "page": 17, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings; \n4.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 17, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 17, "level": 1}}, [{"headings_0": {"content": "AREAS)", "page": 17, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}], "page": 17, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant 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. \nBulambuli District received UGX.770,940,030 out of UGX.770,940,030 budgeted for the financial Out of the \nthe \nCategcry --: -~---\\| Activity \nPlanned Actual", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}, [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}]], "page": 17, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Sos sees", "metadata": {"headings": [{"headings_0": {"content": "| Sos sees", "page": 18, "level": 4}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], "page": 18, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uantity _quantity", "metadata": {"headings": [{"headings_0": {"content": "uantity _quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "| Sos sees", "page": 18, "level": 4}}], "page": 18, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Extension of gravity flow scheme 1 \n1 \nin sisiyi and simu sub county Supply of HDPE pipes \nassorted \\_\\| assorted \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "uantity _quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "| Sos sees", "page": 18, "level": 4}}, [{"headings_0": {"content": "uantity _quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "| Sos sees", "page": 18, "level": 4}}], [{"headings_0": {"content": "uantity _quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "| Sos sees", "page": 18, "level": 4}}], [{"headings_0": {"content": "uantity _quantity", "page": 18, "level": 2}}, {"headings_1": {"content": "| Sos sees", "page": 18, "level": 4}}]], "page": 18, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], "page": 18, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; 4.1.1 Positive observations \noe All the six (6) projects were eligible as per list of capital investments, all were realized", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}]], "page": 18, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o UGX.770,940,030 was budgeted for water grant and UGX. 770,940,030 was received, and it was all utilised. \ne The projects were in line with the entity\u2019s strategic goals. \ne 10 out of 10 (100%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community \noe The 5 projects had their procurement adverts published by 30th June 2022, and the 5 projects had their procurement contracts awarded by 31st October 2022 \no The asset register had been updated with records of the implemented projects Testing for water quality was done on 100 out of 500 (20%) of the existing water e \nsources, and 45 out 45 (100%) of the new sources were tested as required. \n4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.2.1 Preparation and submission of quarterly reports \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report are 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted performance reports for 3 of the quarters after the deadlines given for submission of the reports as shown in the table below; \nI advised the Accouriting\u2019 Officer to ensure that quarterly reports are submitted in time. \n5.0 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PROGRAM \nThe 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 UGiIFT program as a mechanism of supporting IGFTRP for results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nBulambuli District received UGX.2,775,709,665 out of UGX.2,775,709,665 budgeted to implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity _quantity", "page": 18, "level": 2}}]], "page": 18, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SN Activity", "metadata": {"headings": [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 19, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1 \\| Construction of Sisiyi seed school \n2 Simu seed school \n3 Construction Of Kaamu HCIII \n4 Construction of Bumugibole staff house \nPlanned quantity quantity 1 le rm \n\\| mf \\| ele \\| \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n5.1.1 Positive observations \noe Out of the approved budget of UGX.2,775,709,665 the District received UGX.2,775,709,665 (100%). \n5.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n5.1.3 Planning and Budget Performance \n5.1.3.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade \nActivity \nos \\| -- Budget - %age Standard %age %age Amount budget budget budget allocation allocation as per Variance guidelines \nReplacement of small 0 0 20 20 medical equipment and \nmedical furniture. \nUpgrade and new 172,000,000 100 60 40 construction including \nGeotechnical \nInvestigation on the selected sites \nMaintenance of buildings Completion of unfinished structures \nProvision of auxiliary \nstructures for support \n\\| services \nTotal 172,000,000 100 100 \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}, [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "| SN Activity", "page": 19, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 20, "level": 1}}, {"headings_1": {"content": "| SN Activity", "page": 19, "level": 3}}], "page": 20, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that supply of equipment to upgraded units was planned for, under a different line and awarded to a different contractor to supply. This was supplied fully \nThe Accounting Officer should ensure the budget allocation of funds is adhered to. \n5.1.3.2 Funding and Absorption \nOut of the approved budget of UGX.2,775,709,665 the district received UGX. 2,775,709,665 (100%). Out of the received funds, UGX. 2,430,847,197 (87%) was spent, thus leaving UGX. 148,736,852. unutilized. Details are in the table", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 20, "level": 1}}, {"headings_1": {"content": "| SN Activity", "page": 19, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 20, "level": 1}}, {"headings_1": {"content": "| SN Activity", "page": 19, "level": 3}}], [{"headings_0": {"content": "planned.", "page": 20, "level": 1}}, {"headings_1": {"content": "| SN Activity", "page": 19, "level": 3}}]], "page": 20, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}], "page": 20, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details Approved Warrants/ Expenditure Under Under budget (UGX) Release funding absorption \nSE RS ES RS ME \nB \nCc \nCapital 2,658,791,575 2,658,791,575 2,313,929,107 ;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}, [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}], [{"headings_0": {"content": "below;", "page": 20, "level": 1}}, {"headings_1": {"content": "planned.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], "page": 20, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result, health services were delayed to the iritended\u2019 beneficiaries. \nThe Accounting Officer explained that this was caused by the delay in procurement of these works, and delay in signing of the contracts awaiting the release of funds from the MoFPED. Some of these factors led to non-utilization of funds. \nThe Accounting Officer should ensure that the activities are completed to benefit the", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}, [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "below;", "page": 20, "level": 1}}]], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community.", "metadata": {"headings": [{"headings_0": {"content": "Community.", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1.4 Implementation of UGiFT activities \n5.1.4.1 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\u00b0\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which three (3) UGIFT infrastructure projects worth UGX.4,785,561,752 were implemented. Details are in the table below; \nSN UGIFT Project \nContract Amount UGX \n1 Construction of Sisiyi seed school", "metadata": {"headings": [{"headings_0": {"content": "Community.", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}, [{"headings_0": {"content": "Community.", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}], [{"headings_0": {"content": "Community.", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}], [{"headings_0": {"content": "Community.", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}]], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,010,022,108", "metadata": {"headings": [{"headings_0": {"content": "3,010,022,108", "page": 21, "level": 3}}, {"headings_1": {"content": "Community.", "page": 21, "level": 2}}], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Simu Seed school", "metadata": {"headings": [{"headings_0": {"content": "3,010,022,108", "page": 21, "level": 3}}, {"headings_1": {"content": "Community.", "page": 21, "level": 2}}], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "759,039,644", "metadata": {"headings": [{"headings_0": {"content": "759,039,644", "page": 21, "level": 3}}, {"headings_1": {"content": "3,010,022,108", "page": 21, "level": 3}}], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Construction Of Kamu HCIII \\| 855,000,000 : \\| \\| Construction of Bumugibole staff house 161,500,000", "metadata": {"headings": [{"headings_0": {"content": "759,039,644", "page": 21, "level": 3}}, {"headings_1": {"content": "3,010,022,108", "page": 21, "level": 3}}], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total 4,785,561,752", "metadata": {"headings": [{"headings_0": {"content": "| Total 4,785,561,752", "page": 21, "level": 5}}, {"headings_1": {"content": "759,039,644", "page": 21, "level": 3}}], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the District is in the process of securing land titles for all institutional lands; however, the District is constrained by funding to have all titles processed. \nThe Accounting Officer should plan and budget for funds earmarked for land titling. \n5.1.4.2 Inspection of UGIFT Grant activities \nI conducted physical inspections of three (3) UGIFT projects implemented at UGX.3,179,018,556 on 2nd November 2023 to assess service delivery indicators. I \n[ Amount paid to The Accounting inspection date: Officer attributed UGX.759,039,644 this to the delays in the current", "metadata": {"headings": [{"headings_0": {"content": "| Total 4,785,561,752", "page": 21, "level": 5}}, {"headings_1": {"content": "759,039,644", "page": 21, "level": 3}}, [{"headings_0": {"content": "| Total 4,785,561,752", "page": 21, "level": 5}}, {"headings_1": {"content": "759,039,644", "page": 21, "level": 3}}], [{"headings_0": {"content": "| Total 4,785,561,752", "page": 21, "level": 5}}, {"headings_1": {"content": "759,039,644", "page": 21, "level": 3}}], [{"headings_0": {"content": "| Total 4,785,561,752", "page": 21, "level": 5}}, {"headings_1": {"content": "759,039,644", "page": 21, "level": 3}}], [{"headings_0": {"content": "| Total 4,785,561,752", "page": 21, "level": 5}}, {"headings_1": {"content": "759,039,644", "page": 21, "level": 3}}]], "page": 21, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hybrid", "metadata": {"headings": [{"headings_0": {"content": "hybrid", "page": 22, "level": 3}}, {"headings_1": {"content": "| Total 4,785,561,752", "page": 21, "level": 5}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "procurement", "metadata": {"headings": [{"headings_0": {"content": "procurement", "page": 22, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 22, "level": 3}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "method. However,", "metadata": {"headings": [{"headings_0": {"content": "procurement", "page": 22, "level": 3}}, {"headings_1": {"content": "hybrid", "page": 22, "level": 3}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "management", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 22, "level": 1}}, {"headings_1": {"content": "procurement", "page": 22, "level": 3}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "revealed that now work are on schedule. \n2 Construction of Sisiyi I observed that the \nI advised the Seed School at sisiyi school structures", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 22, "level": 1}}, {"headings_1": {"content": "procurement", "page": 22, "level": 3}}, [{"headings_0": {"content": "management", "page": 22, "level": 1}}, {"headings_1": {"content": "procurement", "page": 22, "level": 3}}], [{"headings_0": {"content": "management", "page": 22, "level": 1}}, {"headings_1": {"content": "procurement", "page": 22, "level": 3}}]], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 1}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "village are at ring beam \nOfficer to as per inspection \nprevail over the Contractor: Bam on 02/11/2023, \ncontractors to Construction and quality of work is \nensure Surveyors Limited good. \ncompletion of", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 1}}]], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 22, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Contract As a result, amount: intended education UGX.3,010,022,108 service delivery was delayed. Amount paid to \ninspection date: The Accounting UGX.1,576,796,716 Officer attributed this to the delays in the current", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 22, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hybrid procurement", "metadata": {"headings": [{"headings_0": {"content": "hybrid procurement", "page": 22, "level": 3}}, {"headings_1": {"content": "projects.", "page": 22, "level": 2}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "method. However,", "metadata": {"headings": [{"headings_0": {"content": "hybrid procurement", "page": 22, "level": 3}}, {"headings_1": {"content": "projects.", "page": 22, "level": 2}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "management", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 22, "level": 2}}, {"headings_1": {"content": "hybrid procurement", "page": 22, "level": 3}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "revealed that now work are on schedule. \nUpgrade Of Kaamu Audit inspection on \nI advised the HCII to HCIII In 02/11/2023 ee", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 22, "level": 2}}, {"headings_1": {"content": "hybrid procurement", "page": 22, "level": 3}}, [{"headings_0": {"content": "management", "page": 22, "level": 2}}, {"headings_1": {"content": "hybrid procurement", "page": 22, "level": 3}}], [{"headings_0": {"content": "management", "page": 22, "level": 2}}, {"headings_1": {"content": "hybrid procurement", "page": 22, "level": 3}}]], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 2}}], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kaamu Sub-County revealed the I \n=3 4 Officer to at Kamu sub county building structures \n4 prevail over the Contractor have been roofed, \ncontractors to African construct internal works not \nensure \\| technicians & yet done, quality \ncompletion of", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 22, "level": 3}}, {"headings_1": {"content": "management", "page": 22, "level": 2}}]], "page": 22, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "However,", "metadata": {"headings": [{"headings_0": {"content": "However,", "page": 23, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}], "page": 23, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "management revealed that now work are on schedule. \n5.2 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 319,155,729 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various Primary Schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n5.2.1 Positive observations \n\u00b0 The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "However,", "page": 23, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}, [{"headings_0": {"content": "However,", "page": 23, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}], [{"headings_0": {"content": "However,", "page": 23, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}], [{"headings_0": {"content": "However,", "page": 23, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}], [{"headings_0": {"content": "However,", "page": 23, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 22, "level": 3}}]], "page": 23, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 23, "level": 1}}, {"headings_1": {"content": "However,", "page": 23, "level": 3}}], "page": 23, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant. \no The District budgeted to receive UGX. 319,155,729 and received UGX. 319,155,729 representing 100% performance, and utilised UGX.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 23, "level": 1}}, {"headings_1": {"content": "However,", "page": 23, "level": 3}}], "page": 23, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "318,160,326.", "metadata": {"headings": [{"headings_0": {"content": "318,160,326.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}], "page": 23, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The District undertook mitigation measures for projects/programs with related environmental and social impacts. \n5.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n5.2.2.1 Inspection for service delivery under the Education Development Grant \nI sampled five (5) projects with a total expenditure of UGX. 224,023,543 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \n2 \u201d \\| Construction-of 1 classroom & The class room block office at Bunamujje P/S \nwas complete and in good quality Contractor: \nBethel Contractors Co Ltd \nContract Amount:", "metadata": {"headings": [{"headings_0": {"content": "318,160,326.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}, [{"headings_0": {"content": "318,160,326.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}], [{"headings_0": {"content": "318,160,326.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}], [{"headings_0": {"content": "318,160,326.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}], [{"headings_0": {"content": "318,160,326.", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}]], "page": 23, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.62,000,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.62,000,000", "page": 24, "level": 3}}, {"headings_1": {"content": "318,160,326.", "page": 23, "level": 2}}], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection \ndate: UGX.62,000,000. dex: 3 \nSupply of 54 desks at Sooti \nThe desks were all \nand Bunamujje P/S. \nsupplied in good order \nContractor: Gombe Vision Ent. Ltd \nContract Amount:", "metadata": {"headings": [{"headings_0": {"content": "UGX.62,000,000", "page": 24, "level": 3}}, {"headings_1": {"content": "318,160,326.", "page": 23, "level": 2}}, [{"headings_0": {"content": "UGX.62,000,000", "page": 24, "level": 3}}, {"headings_1": {"content": "318,160,326.", "page": 23, "level": 2}}], [{"headings_0": {"content": "UGX.62,000,000", "page": 24, "level": 3}}, {"headings_1": {"content": "318,160,326.", "page": 23, "level": 2}}]], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.7,000,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.7,000,000", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.62,000,000", "page": 24, "level": 3}}], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection \ndate: UGX.7,000,000 \n4 \nConstruction of 5 stance VIP \nThe 5 stance VIP latrine latrine at Womunga P/S \nwas complete and of good quality \nContract Amount:", "metadata": {"headings": [{"headings_0": {"content": "UGX.7,000,000", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.62,000,000", "page": 24, "level": 3}}], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.28,496,200", "metadata": {"headings": [{"headings_0": {"content": "UGX.28,496,200", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.7,000,000", "page": 24, "level": 3}}], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection \ndate: UGX.28,496,200 \n5 \nConstruction of 5 stance VIP \nThe 5 stance VIP latrine latrine at Gibuzale P/S \nwas complete and of Contract Amount: \ngood quality", "metadata": {"headings": [{"headings_0": {"content": "UGX.28,496,200", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.7,000,000", "page": 24, "level": 3}}], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.26,535,843", "metadata": {"headings": [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection \n\\| date: UGX.26,535,843 \nThe Accounting Officer noted the observations. \nThe Accounting Officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \nne Procurement monitoring and supervision of irrigation equipment installation Awareness of farmers \nConducting farm visits Demonstrations \nI noted that the outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. \nFailure to adhere to the budget negatively affects the delivery of services and contradicts the purpose of budgeting. \nI advised the Accounting Officer to follow the budget in implementation of the program activities. \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}, [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}], [{"headings_0": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, {"headings_1": {"content": "UGX.28,496,200", "page": 24, "level": 3}}]], "page": 24, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "UGX.26,535,843", "page": 24, "level": 3}}], "page": 25, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; 5.3.1 Positive observations \no The Accounting Officer did proper allocation of funds complementary activities based on the program expenditure guidelines. \no It was noted that 05 out of 05 demonstration sites were supplied with demonstration equipment and there was no need for co-payment funding \no The District received UGX.452,065,195 out of UGX.452,065,195 budgeted (100%) resulting into full receipt. Out of the funds received UGX. NIL was spent on capital developments while UGX.8,150,000 (03%) on complementary activities. \n\u00a9 Out of the total program receipts of UGX.452,065,195, UGX.452,065,195 (100%) was utilized by the entity at the time of audit resulting into complete", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "UGX.26,535,843", "page": 24, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "UGX.26,535,843", "page": 24, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "UGX.26,535,843", "page": 24, "level": 3}}]], "page": 25, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "absorption.", "metadata": {"headings": [{"headings_0": {"content": "absorption.", "page": 25, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}], "page": 25, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.3.1.1 \nInspection for service delivery projects implemented in FY 2022/23 \nBy the time of audit, (October 2023), Bulambuli district had installed 05 irrigation \nName of Location Equipment -. Value of Photos Remarks - \n--! \nbeneficiary (Village, supplier and equipment Parish \nprocurement \nand sub- reference", "metadata": {"headings": [{"headings_0": {"content": "absorption.", "page": 25, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}, [{"headings_0": {"content": "absorption.", "page": 25, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}], [{"headings_0": {"content": "absorption.", "page": 25, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}]], "page": 25, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_county", "metadata": {"headings": [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], "page": 26, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nequipment \nsupplier \nSecurity of the equipment \u2014 solar pump kept in store. \nMafuko Tubaana- HEADON 26,218,000 m Date of installation David Bulambuli ENTERPRISES (U) DE \u2018\\| was 30/05/2023 TC LTD under Ref: Pad 4 Visit conducted by Bula820/WRKS/2022- BR j District officials 2023/00037 i wd (31/05/2023) DE \\| Size of the farm- not given \nTraining received from \nthe equipment \nsupplier \nSecurity of the equipment solar \u2014 \npump kept in store. \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\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the", "metadata": {"headings": [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}, [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}]], "page": 26, "document_name": "Bulambuli 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'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 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": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], "page": 27, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00b0 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG \u2019s internal control. \u00b0 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e. Conclude on the appropriateness of management\u2019s use of.the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG \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 DLG to fail to deliver its mandate. \u00b0 Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. +> OFHER: REPORTING RESPONSIBILITIES report t , based In accordance with Section 19 (1) of the National Audit Act, 2008, I to you, 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", "metadata": {"headings": [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}, [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}]], "page": 27, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.2 Positive Observations \n\u00b0 Bulambuli DLG had an approved budget of UGX.12,200,000,000 for direct transfers to the 122 SACCOs and the SACCOs received it all. \nThe HLG Core Implementation team was fully constituted as per the guideline and prepared the quarterly performance reports \n28 priorities received from 28 Sub Counties, all were incorporated in the entity\u2019s budget/work plan \nThere was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities, Support for the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels. \nThe approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 122,000,000 and all UGX. 122,000,000 (100%) was received \nThe PDC was fully constituted in all the 10 sampled SACCOs as per the guidelines and the PDC a leadership vetting committees were elected and inaugurated. \nAll the 10 SACCOS had fully constituted SACCO boards \nAll the members of the board members in the 10 SACCOs filled in expression of interest forms prior to being elected board members. \nThe PDC was fully constituted as per the guideline \nSACCOs did hold a general meeting \n10 SACCOs held their first general meeting more than 1 month after their", "metadata": {"headings": [{"headings_0": {"content": "_county", "page": 26, "level": 2}}, {"headings_1": {"content": "absorption.", "page": 25, "level": 1}}], "page": 29, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration.", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 29, "level": 1}}, {"headings_1": {"content": "_county", "page": 26, "level": 2}}], "page": 29, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In 10 SACCOs, a leadership vetting committee was elected and inaugurated \nIn 10 PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was approved in the minutes/agenda \n10 PDM SACCOs did have training of the PDM SACCO members during the", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 29, "level": 1}}, {"headings_1": {"content": "_county", "page": 26, "level": 2}}], "page": 29, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 29, "level": 1}}, {"headings_1": {"content": "registration.", "page": 29, "level": 1}}], "page": 29, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The 10 .PDM SACCOs did include the bank account opening resolution in the minutes \nby the time of the first general meeting,...10 PDM SACCOs had already received funds \nthe 10 PDM SACCOs operated with a fully constituted Board \nThe members of the board \noe all Enterprise groups: in-122 -PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 29, "level": 1}}, {"headings_1": {"content": "registration.", "page": 29, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 29, "level": 1}}, {"headings_1": {"content": "registration.", "page": 29, "level": 1}}]], "page": 29, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(CBOs).", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}, {"headings_1": {"content": "meeting", "page": 29, "level": 1}}], "page": 30, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eo UGX. 1,000,000,000 was transferred to 10 SACCOs with signed PRF financing agreements. PRF Agreements of 10 SACCOs were signed after the first AGM took place implying that the signatories were not elected by the SACCOs. \nIn 10 PDM SACCOs, the SACCO bank account number provided was captured in e \nthe signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022. \nUGX. 1,000,000 was transferred to 10 SACCOs with evidence of submission of o \nattestation form to the Secretariat \nI noted that 88 beneficiaries in 10 SACCOs received UGX.88,000,000, which was oe \nsame amount, indicated in the SACCO records. \n6.2.1 Areas of improvement \nI noted the following areas where the District needs improvement; \n6.2.1.1 Planning and Budget Performance \nI reviewed the Bulambuli District approved work plan, budget for PDM activities, and noted the following. \na) Alignment of District Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. \nParagraph 3.4 of the Implementation Guidelines for PDM, 2021 provides that the PDC shall be critical in identifying and prioritising social services required at parish level and share the priorities for approval and consolidation at the Sub County and district level. \nA review of the District budget and work plans revealed that out of the 28 priorities received from 28 Sub Counties, all 28 were incorporated in the entity\u2019s budget/work", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}, {"headings_1": {"content": "meeting", "page": 29, "level": 1}}, [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}, {"headings_1": {"content": "meeting", "page": 29, "level": 1}}], [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}, {"headings_1": {"content": "meeting", "page": 29, "level": 1}}], [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}, {"headings_1": {"content": "meeting", "page": 29, "level": 1}}], [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}, {"headings_1": {"content": "meeting", "page": 29, "level": 1}}], [{"headings_0": {"content": "(CBOs).", "page": 30, "level": 2}}, {"headings_1": {"content": "meeting", "page": 29, "level": 1}}]], "page": 30, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 30, "level": 2}}], "page": 30, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is commended and encouraged to continue the good practice of \nfrom sub counties. \nDetails are in the table beiow; = \nThe summary is presented in the table below;", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 30, "level": 2}}, [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 30, "level": 2}}]], "page": 30, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SN Description", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], "page": 31, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. of Expected Actual amount Variance SACCOs \namount \n1.\\_\\| SACCOs funded 122 12,200,000000 00", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], "page": 31, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. \\| SACCOs over funded \n00", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], "page": 31, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. SACCOs under funded 00 SACCOs not funded \\| 00", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], "page": 31, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the matter of release of funds to SACCOs is under the control of MoFPED. The Accounting Officer is commended and encouraged to continue the good practice of liaising with the MOFPED. c) Delayed Release of Funds to PDM SACCOs Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, 122. PDM SACCOs received their 3 and 4\" instalment of PRF in the fourth quarter implying that the disbursements delayed by 3 Months. I further noted that, 122 PDM SACCOs received all their PRF in June 2023 which is the last month of the FY. The summary is in the table below and the details are in Appendix 5. SN Month in Quarter 4 FY 2022/2023 No. of SACCOs that received PRF 1 April 122 2 May 00 3 June \\| 122 Total 122 Late disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM objectives. The Accounting Officer explained that the mandate to release funds lies with the households in the parish who are members of a registered PDM Enterprise Group in that parish. oe I noted that 10 PDM SACCOs had disbursed UGX.892,000,000 (31%) out of the PRF received of UGX.1,095,000,000 leaving UGX.203,000,000 (18%) undisbursed. Details are in the Appendix 6. oe Delayed/failure/Low disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. Failure/Low rate of disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. Furthermore, there was financial loss to the SACCO due to the un-accounted for funds. The Accounting Officer attributed this to delays caused by the new system of disbursement under PDMIS to the beneficiaries, which requires the use of data, and gadgets and these are lacking, as government has not provided for them. There are also delays by the banks as seen from the long queues at the banks. The Accounting Officer is advised to continue liaising with PDMIS resource persons to expedite the disbursements.", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}, [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], [{"headings_0": {"content": "| SN Description", "page": 31, "level": 6}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}]], "page": 31, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementatio", "metadata": {"headings": [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "| SN Description", "page": 31, "level": 6}}], "page": 33, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constituted as per the guideline and prepared n Teams \nthe quarterly performance reports. \ne There was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities, Support for the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups \\_ \nand SACCOs, and Continuous data collection at household and community levels.", "metadata": {"headings": [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "| SN Description", "page": 31, "level": 6}}], "page": 33, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish \ne The PDC was fully constituted as per the I advised the Development guideline. \nAccounting Officer to Committees e Did not prepare parish priorities and action ensure that Parish", "metadata": {"headings": [{"headings_0": {"content": "Implementatio", "page": 33, "level": 3}}, {"headings_1": {"content": "| SN Description", "page": 31, "level": 6}}], "page": 33, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], "page": 33, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "plans for the FY 2022/2023. For those that priorities and action developed, \nplans are prepared by e The PDC did not hold quarterly meetings \nthe PDCs. \ne Did not prepare quarterly performance reports. \ne received funding for the PDC activities. \nThe Accounting Officer explained that the PDC is functional and meets quarterly; quarterly erformance reports are prepared.", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}]], "page": 33, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. General \n10 SACCOs did hold a general meetings as I advised the Meetings by required. \nAccounting Officer PDM SACCOs e 10 SACCOs held their first general meeting ensure that PDM more than 1 month after their registration. \nguidelines are adhered e In 10 SACCOs, a leadership vetting committee to. \nwas elected and inaugurated. \neIn 10 PDM SACCOs, the vetting criterion \nfollowing the PDM SACCO byelaws was \napproved in the minutes/agenda. \ne 10 PDM SACCOs did have training of the PDM \nSACCO members during the meeting. \ne 10 PDM SACCOs did include the bank account \nopening resolution in the minutes. \ne by the time of the first general meeting, 10", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], "page": 33, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SN Governance - Observations \noo \u00ab =\u00bb 4-Recommendation structure \n- The Accounting Officer noted the observations \nand explained that management will ensure that \nall SACCO Boards hold regular meetings. \nSACCO \ne 02 SACCOs did not constitute the supervisory, The Accounting Officer Committees \nexecutive committees as well as the Loan, should ensure that all and \nSub Production, Marketing, Business Development the subcommittees are Committees services, Finance and investment sub fully functional. Committees. \nFailure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that the District has visited the 2 SACCOs and the Marketing subcommittee have been sensitized on their roles and they are now fully functional. \n6.2.1.3 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 requires that;", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}]], "page": 34, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the 177 Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \nThe LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \nThe activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business \n[= Nature of \\*~<\"- Observations training \\| \nManagement Response \n\u201c \n\u00b0 \n2 Training of Local The training of local experts was \nThe Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 33, "level": 3}}, {"headings_1": {"content": "Implementatio", "page": 33, "level": 3}}]], "page": 34, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Experts", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 35, "level": 3}}, {"headings_1": {"content": "(PDC)", "page": 33, "level": 3}}], "page": 35, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "carried out on 24/11/2022 after funds \nnoted the observations. were released on 09/11/2022 \nParish Chief, CDOs, Commercial \nOfficers, and Extension officers \nattended the training. \n3 Training of \nThe HLG core implementation team \nThe Accounting Officer Households and did train households and enterprise \nnoted the observations. Enterprise Group \ngroup leaders in 122 parishes on \nLeaders \nhousehold visioning and enterprise", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 35, "level": 3}}, {"headings_1": {"content": "(PDC)", "page": 33, "level": 3}}], "page": 35, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "analysis.", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], "page": 35, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is encouraged to continue the good practice of undertaking training for the various categories of stakeholders.", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], "page": 35, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.2.1.4 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; \nThe LG and more specifically the TILED department shall support the Office of \u00b0 \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was \nSN Nature --. ----of \\| Observations - \nManagement Response registration \nInstitutions Money money lenders act. \nSACCOs are issued with \nLenders Act \ncertificate from the registrar of cooperatives, which is sufficient for them to begin operating. However its and idea which the government can look into in future \n", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}, [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}]], "page": 35, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Registration \nof \nAll Enterprise groups in 122 PDM The Accounting Officer noted Enterprise Groups as", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], "page": 36, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs were registered by the the observations. Community Based Community Development Officers at \nOrganizations \nthe Sub County as Community Based Organizations (CBOs).", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}, [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}]], "page": 36, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Update of SACCO e The 10 SACCOs did have a PDM It was revealed by the Enterprise and member registers/ updated PDM Accounting Officer that during Household Registers member registers. training sessions, management encouraged SACCOs to recruit new", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], "page": 36, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "members. \nSigning of PRF UGX. 1,000,000,000 was transferred The Accounting Officer Financing \nto 10 SACCOs with signed PRF explained that PRF financing Agreements financing agreements. PRF agreements were signed Agreements of 10 SACCOs were before receiving the funds. signed after the first AGM took place \nimplying that the signatories were \nnot elected by the SACCOs. \nIn 10 PDM SACCOs, the SACCO bank \naccount number provided was \ncaptured in the signed PRF Financing \nAgreement as guided by Budget \nexecution circular for FY 2022/2023, \nJune 2022. \nSubmission of UGX. 1,000,000 was transferred to The Accounting Officer Attestation Forms by 10 SACCOs with evidence of explained that attestation the \nAccounting \nsubmission of attestation form to the forms are submitted to the \nOfficer (AO) Secretariat. PDM secretariat before funding of PDM SACCOs, as funds cannot be released \nwithout them being available. \nEnforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer is encouraged to continue the good practice of undertaking", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}, [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}]], "page": 36, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth \u00b0 \nranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \noe Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO),and relevant sector experts. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the oe \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \noe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \noe Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \no For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Management", "metadata": {"headings": [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}, [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}], [{"headings_0": {"content": "analysis.", "page": 35, "level": 3}}, {"headings_1": {"content": "Experts", "page": 35, "level": 3}}]], "page": 37, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wealth", "metadata": {"headings": [{"headings_0": {"content": "wealth", "page": 37, "level": 2}}, {"headings_1": {"content": "analysis.", "page": 35, "level": 3}}], "page": 37, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "wealth", "page": 37, "level": 2}}, {"headings_1": {"content": "analysis.", "page": 35, "level": 3}}], "page": 37, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Ranking of e The 10 sampled parishes did carry out The Accounting Officer Households \nwealth ranking during identification of noted the observations. subsistence households.\n2. Selection \nand e All 10 parishes did select any flagship The Accounting Officer Implementation of projects contrary to the guidelines. \nnoted the observations.", "metadata": {"headings": [{"headings_0": {"content": "wealth", "page": 37, "level": 2}}, {"headings_1": {"content": "analysis.", "page": 35, "level": 3}}], "page": 37, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 37, "level": 2}}, {"headings_1": {"content": "wealth", "page": 37, "level": 2}}], "page": 37, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Projects \n\u2014\u2014\u2014\\_\\_\\_\u2014\u2014\u2014\u2014\u2014\u2014 3; \nLoan Application and e 88 beneficiaries in 10 Parishes who The Accounting Officer Approval Process \naccessed loans before 5\" June 2023 noted the observations. were selected through the PDMIS. \ne 88 \nRecommendation \nThe Accounting Officer should ensure insurance Policies are secured for farming", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 37, "level": 2}}, {"headings_1": {"content": "wealth", "page": 37, "level": 2}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 37, "level": 2}}, {"headings_1": {"content": "wealth", "page": 37, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 37, "level": 2}}, {"headings_1": {"content": "wealth", "page": 37, "level": 2}}]], "page": 37, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 38, "level": 2}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 37, "level": 2}}], "page": 38, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(ke ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 38, "level": 2}}], "page": 38, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201d John F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023 \nAppendices \nAppendix 1: Performance of Local Revenue o Source \nApproved mi Actual Variance Reasons for under/over budget Collections collection", "metadata": {"headings": [{"headings_0": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 38, "level": 2}}, [{"headings_0": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 38, "level": 2}}], [{"headings_0": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 38, "level": 2}}], [{"headings_0": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 38, "level": 2}}]], "page": 38, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|| 7", "metadata": {"headings": [{"headings_0": {"content": "|| 7", "page": 39, "level": 5}}, {"headings_1": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}], "page": 39, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Services Tax \n60,000,000 91,213,750 - \nLand fees 12,000,000 10,400,000 1,600,000 D : Business Licenses \n32,000,000 7,300,000 24,700,000 machine \\| cae Other tax revenues \n8,802,000 1,150,000 7,652,000 \\|... I \nOther Property income \nOther property income (disposal of 22,817,400", "metadata": {"headings": [{"headings_0": {"content": "|| 7", "page": 39, "level": 5}}, {"headings_1": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}, [{"headings_0": {"content": "|| 7", "page": 39, "level": 5}}, {"headings_1": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}], [{"headings_0": {"content": "|| 7", "page": 39, "level": 5}}, {"headings_1": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}], [{"headings_0": {"content": "|| 7", "page": 39, "level": 5}}, {"headings_1": {"content": "(ke ORIGINAL Copy", "page": 38, "level": 1}}]], "page": 39, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13,750,703", "metadata": {"headings": [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}], "page": 39, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9,066,697 Decline in trade activities assets \nSale of goods and services \n\\| Administrative fees and licenses 40,438,100 33,319,654 7,118,446 Unfavourable weather has frustrated farmers \nCourt fines and Penalties \nOther fines and Penalties \nMiscellaneous Revenue 23,000,500 21,345,118 1,655,382 \nTotal Revenue \n199,058,000 178,479,225 20,578,775 \nAppendix 2: Out-puts without appropriate indicators \nNo. Programme Budget Budget Output Out-put \\| Activities \nAudit comment on Output Code budget indicators 1 12-HUMAN CAPITAL \n320003 \nAssets and Facilities 3,770,029,032 Construction - sisiyi seed sec. \nDEVELOPMENT Management school performance indicator Construction - simu seed sec. \nThere was no Key school performance indicator 2 12-HUMAN CAPITAL 120007 Support Services \n\\| Construction - Kamu HC III \nThere was no Key DEVELOPMENT 1,688,000,000 performance indicator Construction - Twin house at \nThere was no Key Bumugibogole HC III \nperformance indicator Renovation - repair of maternity \nThere was no Key ward at Buluganya HC III \nperformance \nindicator \n36 \nNo. Programme Budget Budget Output Out-put Activities \nAudit comment on Output Code budget indicators Upgrade of Bumugibogole HC There was no Key \\| II performance indicator \n\\| 3 AGRO- \n010016 \n000 irrigation equipment at There was no Key INDUSTRIALIZATION \nFarmer mobilisation 129,589,000 Bulambuli t/council performance indicator and sensitisation \nirrigation equipment at \nThere was no Key Bufumbo s.county performance indicator irrigation equipment at simu \nThere was no Key s/county performance indicator sau irrigation equipment at masira \nThere was no Key erformance indicator", "metadata": {"headings": [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}, [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}], [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}], [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}], [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}], [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}], [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}], [{"headings_0": {"content": "13,750,703", "page": 39, "level": 2}}, {"headings_1": {"content": "|| 7", "page": 39, "level": 5}}]], "page": 39, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total \u2014T To", "metadata": {"headings": [{"headings_0": {"content": "Total \u2014T To", "page": 40, "level": 3}}, {"headings_1": {"content": "13,750,703", "page": 39, "level": 2}}], "page": 40, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 3: Implementation of planned outputs Appendix 3 (a): Fully implemented out-puts \nirrigation equipment at \nThere was no Key Muyembe s/county \\_\\{\\_ performance indicator I", "metadata": {"headings": [{"headings_0": {"content": "Total \u2014T To", "page": 40, "level": 3}}, {"headings_1": {"content": "13,750,703", "page": 39, "level": 2}}, [{"headings_0": {"content": "Total \u2014T To", "page": 40, "level": 3}}, {"headings_1": {"content": "13,750,703", "page": 39, "level": 2}}]], "page": 40, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,587,618,032", "metadata": {"headings": [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], "page": 40, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S Sub- PIAP Budget Number of Total Out-put \\| Activities fully N Program program Output Output activities peau \\| UGX \u2018000 implemented 06010120 - Water 06 NATURAL nn resources RESOURCES, data Planning and 1 ENVIRONMENT, (Quantity & Budgeting 01 18.000.005 u 01 Mareigemert CLIMATE CHANGE, Quality) services LAND AND WATER collected and assessed + Support to Institutional agro- Farmer 2 AGRO- Strengthenin processing & mobilisation 03 79,560,000 03 INDUSTRIALIZATI g and value and ON Tt Coordination addition sensitisation = Total I 4 237,560,005 4 37 Appendix 3 (b): Partiall Implemented out-puts S Program Sub-program PIAP Output Budget Output Total Total Out-put Number Number of Number of N Number of expenditure Activities Activities Activities not activities UGX \u2018000\u201d fully partially implemented implemente implemented 1\\| 12-HUMAN 01- Education, 1205010101-Basic 320003-Assets 2,619,211,148 CAPITAL Sports and Requirements and and Facilities DEVELOPME \\| skills Minimum standards Management NT met by schools and training institutions \\|\\_\\| 2 12-HUMAN Population 1203011501 320003 - Assets 4,904,306,122 CAPITAL Health, Safety -Improve population and Facilities DEVELOPME and health, safety and Management NT Management management d 02 00 03 00 3 12-HUMAN Population 1203011501 120007 Support 04 1,679,291,795 02 02 00 CAPITAL Health, Safety -Improve population Services DEVELOPME and health, safety and NT Management management 4\\| 09- 04-Transport 09040106- 260002-District 03 339,712,360 03 00 00 , INTEGRATE Asset Community access & Urban and D Management feeder roads Community TRANSPORT constructed Access Road INFRASTRU maintained to Maintenance CTURE AND facilitate market SERVICES access \\| Total \\| \\| 27 9,542,521,425 20 7 0 Program Sub-program PIAP Budget Activity Number of Output Total Out-put Number of Output Output activities in Budgeted expenditure implemented the output amount UGX UGX \u2018000\u201d activities (\u2018000\u2019) 1 None None \\| 0 \\| 0 00 00 00 \\| 00 38 \u201eAppendix 4: Service Delivery (Summary of Findings) SN u Activities Amount Spent UGX Summary of findings \\| Pictorial evidence \\| c0007\\_ 1 Construction of simu seed 759,039,644 Inspection on 02/11/2023- structures at school ring beam level, contract period ended in 2 Construction of sisiyi seed 1,576,796,716 school 3 Upgrade of bukibologoto HCII 603,614,192. TO HCIII \\| 4 Upgrade of Kaamu HCII to 843,182,196 HCII in Kaanu sub-county 5 Routine Mechanized 17,400,000. Maintenance of Nana- namudongo (3km) October 2023 The school structures are at ring beam as per inspection on 02/11/2023, quality of work is good, i The construction was at 65% progress. The external works are not yet done Audit", "metadata": {"headings": [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}, [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}], [{"headings_0": {"content": "5,587,618,032", "page": 40, "level": 2}}, {"headings_1": {"content": "Total \u2014T To", "page": 40, "level": 3}}]], "page": 40, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(days)", "metadata": {"headings": [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}], "page": 43, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "August 2022 3,050,000,000 \nManagement did \n3,050,000,000 09/10/2022 not have control over disbursement \nof funds to SACCOs January 2023 3,050,000,000 3,050,000,000 24/04/2023 \n1st week of 3,050,000,000 3,050,000,000 \n39/06/2023 April 2023 \nist week of 3,050,000,000 \nJune 2023", "metadata": {"headings": [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}, [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}], [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}], [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}], [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}], [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}], [{"headings_0": {"content": "(days)", "page": 43, "level": 1}}, {"headings_1": {"content": "5,587,618,032", "page": 40, "level": 2}}]], "page": 43, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,050,000,000", "metadata": {"headings": [{"headings_0": {"content": "3,050,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "(days)", "page": 43, "level": 1}}], "page": 43, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "99/06/2023 \nTOTAL 12,200,000,000 12,200,000,000 \\| \u00a9 wm \n40", "metadata": {"headings": [{"headings_0": {"content": "3,050,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "(days)", "page": 43, "level": 1}}, [{"headings_0": {"content": "3,050,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "(days)", "page": 43, "level": 1}}], [{"headings_0": {"content": "3,050,000,000", "page": 43, "level": 3}}, {"headings_1": {"content": "(days)", "page": 43, "level": 1}}]], "page": 43, "document_name": "Bulambuli District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Buliisa District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Buliisa District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index e611f4e5dbe2f53c2b6c6bfb4f368dd2c615aaaf..0000000000000000000000000000000000000000 --- a/reports/Chunks/Buliisa District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "\u20acZ07 \u201cWAGNADAG VGNV9N \nTWINS YOLIGNV SHL 30 391340 \n\u201c209 La 7 TPA", "metadata": {"headings": [[]], "page": 1, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LTD rn", "metadata": {"headings": [{"headings_0": {"content": "LTD rn", "page": 1, "level": 2}}], "page": 1, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "EIOT ANNE WO GAGNS UVSA SHL Os \nINSNNYSAOD TWIO7 LOTULSIG VSITING 30 SLNAWNSLVLS IVIONVNIS SHL NO TWUSNAS VOLIGAY AHL JO LUOdsu \n\u2014\\_\u2014 JO oriandse SHL", "metadata": {"headings": [{"headings_0": {"content": "LTD rn", "page": 1, "level": 2}}, [{"headings_0": {"content": "LTD rn", "page": 1, "level": 2}}]], "page": 1, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "& Re Wath", "metadata": {"headings": [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}, {"headings_1": {"content": "LTD rn", "page": 1, "level": 2}}], "page": 1, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated \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 Buliisa 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.23,014,220,324 out of which UGX.20,113,083,659 was warranted as shown below; \nSN Details Budget Warrants % age UGX \nUGX \n", "metadata": {"headings": [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}, {"headings_1": {"content": "LTD rn", "page": 1, "level": 2}}, [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}, {"headings_1": {"content": "LTD rn", "page": 1, "level": 2}}], [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}, {"headings_1": {"content": "LTD rn", "page": 1, "level": 2}}], [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}, {"headings_1": {"content": "LTD rn", "page": 1, "level": 2}}], [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}, {"headings_1": {"content": "LTD rn", "page": 1, "level": 2}}], [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}, {"headings_1": {"content": "LTD rn", "page": 1, "level": 2}}], [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}, {"headings_1": {"content": "LTD rn", "page": 1, "level": 2}}], [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}, {"headings_1": {"content": "LTD rn", "page": 1, "level": 2}}]], "page": 5, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Recurrent (Wage) 13,365,764,506 13,335,132,334 99.8 Du Recurrent (Non-wage) 3,863,757,921 3,083,768,759 79.8\n2. Development 5,/84,697,897 3,694,182,566 63.9 Total 23,014,220,324 20,113,083,659 87.4", "metadata": {"headings": [{"headings_0": {"content": "& Re Wath", "page": 1, "level": 3}}, {"headings_1": {"content": "LTD rn", "page": 1, "level": 2}}], "page": 6, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], "page": 10, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of a staff house at Buliisa General Hospital. Construction of Kihungya Seed Secondary School. \nThe Accounting Officer attributed the partial/non-implementation to budget cuts from MoFPED. \n4.1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these implemented activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n4.1.7.1 Service Delivery under Uganda Road Fund \nto be done including the headwalls. Furthermore, he added that the narrow scenario at Biiso Kampala Katumba road was also due to inadequate funding which could not allow regular slashing by the road gangs. \nRecommendation \nThe Accounting Officer should make budget provisions to construct the head wall around the installed culvert in the next financial year. \n4.1.7.2 Service Delivery under Focus Areas \nI sampled Sixteen (16) out of Twenty (20) activities in Four (4) focus areas with a total expenditure of UGX.1,962,767,048 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 4.4 of this report. \nSn Focus Area Key Observation", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}]], "page": 10, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Water", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], "page": 11, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Borehole located in This could result into Management did not Development Kamandindi and poor maintenance respond to the issue grant \nKiyere-Kigwera do and utilization of the not have user boreholes which can committees. affect there functionality and durability.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}]], "page": 11, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Education There were deep This can affect the The deep cracks Development cracks observed in longevity of the have been rectified Grant", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], "page": 11, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1. nee to validation exercise\n2. Fully verified 539 7,118,310,414 = oo Partially verified 10 162,932,532 \nDistrict \nEmployees not yet 0 0 \naccessed on the payroll by \nJune 2023 (new records), \nNo shows accounted for 8 \n108,724,152 \nand those confirmed to \nhave exited the city\n3. Planned recruitments - 35 653,317,140 Refer to the approved and \ncleared recruitment plan \nby MoPS\n4. Total Wage budget for 592 8,043,284,238 the payroll\n5. Salary arrears (Residual 1 784,214 arrears verified by Internal \nAudit and approved by \nMoFPED) \nTotal Wage and arrears 592 8,044,068,452 budget for the payroll", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], "page": 15, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1. Siting, drilling and installation of 90,234,600 \n15/09/2022 boreholes\n2. Construction of 5 Stance Lined VIP 24,625,792 \n15/09/2022 Latrine At Kabolwa TC", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], "page": 18, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Delayed procurement affects timely implementation of planned activities. \nRecommendation \nThe Accounting Officer should ensure procurements processes are commenced and completed timely. \n3.1.2.4 Review of the Implementation of the Grant activities \nParagraphs 4.1.1 and 4.1.4, of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \n\u00a9 Training of water user committees as one of the eligible activities to be implemented. \no All DLGs should have water quality testing kits. \no DLGs should test at least 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nI reviewed the implementation of the Grant activities and noted the following; \ne The district did not test water quality for three boreholes implemented at UGX.90,234,600 and neither was a report submitted to Ministry of water and Environment. \no All 7 sites visited during inspections had water user committees, however, 4 (57%) were functional while 3 (43%) were not functional. Details are shown in the table below; \nNo Water Projects/facilities Number Sites with Sited \nof Sites Water User without Visited Committees user committees \n1 Drilling and installation of boreholes 2 2 0 2 Rehabilitation of boreholes 5 2 3 \nTOTAL 7 4 3 \nFailure to test water could be a health harzard to those consuming it. o \n\u00a9 Without functional water user committees, the installed/rehabilitated facilities are likely to end up vandalised and unclean hence frustrating the overall objective of \n3.1.2.5 Monitoring \n3.1.2.5.1 Preparation and submission of quarterly reports \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}]], "page": 19, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. 10 January, Quarter 3: 10th April and 10th July for Quarter four.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], "page": 20, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1. Construction of 5 stance lined \u00a9 Project was completed within the duration in the VIP Latrine at Kisomere contract. \nPrimary School under Buliisa o Deep crack was observed in the bathroom wall. \nSub County under SFG \no There were cracks observed in the splash apron. \n2, \nConstruction of a 5 stance VIP \u00a9 Project was completed within the duration in the line latrine at Paraa P/S contract. \nNwego Sub county under SFG e The splash apron had cracks.\n2. Construction of a 2 stance o Project was completed within the duration in the lined latrine with a urinal contract. \nshelter at Kisomere P/S under \u00a9 Works were done as per bills of Quantities and SFG workmanship was satisfactory.\n3. Construction of a 5 stance VIP \u00a9 Project was completed within the duration in the line latrine at Kakoora contract. \nPrimary school under SFG \ne Works were done as per bills of Quantities and workmanship was satisfactory.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], "page": 28, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"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.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], "page": 33, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.3.2 Release of Funds for PDM Administrative Costs \nAccording to a letter from the National Coordinator of the PDM dated 29!\" September 2022 to all Local Government Accounting Officers on utilisation of PDM administrative costs grant in the FY 2022/23, UGX.10.5 billion (UGX. 1 million per parish) was provided for administrative costs under the Parish Development Model to be utilized towards the PDM activities at the Parish level. These activities include; \noe PDM SACCO General Meetings and initial training of PDM SACCO leaders by 30th November 2022 (Quarter 1 release). \n\u00a9 Consolidated allowances for the Parish Development Committee (PDC) meetings, 0 Consolidated allowances for Monitoring and Evaluation by PDC members, \neo Stationery, and \no Refreshments \nThe approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.37,000,000, out of which, only UGX.27,750,000 (75%) was received, leading to a shortfall of UGX.9,250,000 (25%). \nMobilisation and monitoring of PDM beneficiaries by the PDCs was greatly affected especially in the last quarter of the financial year. \nThe Accounting Officer explained that the mandate to release funds lied with the MoFPED. \nI noted that 10 PDM SACCOs had disbursed UGX.523,115,000 (51%) out of the PRF received of UGX.1,016,279,298 leaving UGX.493,164,298 (49%) undisbursed. Details are in Appendix 17. \nLow disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. \nRecommendation \nThe Accounting Officer should investigate further why funds disbursements are low so that solutions can be provided.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}]], "page": 36, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.3.4 Review of Governance Structures \nParagraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that; \nThe LG Accounting Officers (AO) as Chairperson, the District Production Officer o \n(DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. The PDC to oversee and coordinate the development activities within the Parish, \u00a9 \nmobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nAPDMSACCO shall hold a General meeting to; pass byelaws, admit new members, o \nelect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Executive Committee shall be the decision making body for the SACCO and o \nhave 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. \no The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \n\u00a9 The 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 o \nPDM SACCO, in a branch of a supervised financial institution that is convenient for \ngroups and SACCOs, and Continuous data collection at household and community levels.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}]], "page": 37, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Parish \ne The 8 PDCs were not fully constituted as per Management did Development \nthe guideline as shown in Appendix 18 \nnot respond to Committees \n\u00bb The parish priorities were not prepared in the the \nissues (PDC) \nprescribed format showing category, name of raised. \npriorities, quantity, location and expected \ndate of implementation. \ne The PDCs did not hold all 4 quarterly meetings \nas shown in Appendix 19 \n\u00b010 PDCs did not prepare quarterly \nperformance reports. \n\u00b0 The PDCs received of UGX.27,750,000 was \ninadequate to facilitate the activities of the \nPDC\n3. PDM \nSACCO \u00a9 10 PDM SACCOs with fully constituted Boards The Accounting Board \ndid not hold regular Board meetings. \nOfficer explained that the boards lacked funding to facilitate their operations.\n4. SACCO \ne 10 Sampled SACCOs did not constitute the Management did Committees and Production, Marketing, Business Development not respond to Sub Committees services, Finance and investment sub- the issues Committees. Details are shown in Appendix raised. \n20.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], "page": 38, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "e Lack of a fully constituted Parish development committee affects effective operations of the PDM SACCOs. \ne Failure to have a functioning board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n\u00bb Failure to hold regular board meetings affects effective oversight over PDM SACCO activities. \ne Lack of sub-committee affects timely resolution of issues thus affecting effective PDM SACCO operations. \nRecommendation \nThe Accounting Officer should; \n\u00b0 ensure that the Core implementation team prepares quarterly reports as required by the guidelines. \nensure the core implementation team fully constitutes Parish development", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}]], "page": 38, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "o A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \no The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \no A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \n0 The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \no The Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations registration", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}]], "page": 39, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM \u00a9 37 SACCOs were not licensed to take The \nAccounting SACCOs Under the on the business of lending under explained that the Microfinance \nMicrofinance Institutions money \\| registration of these Institutions Money lenders act as detailed in Appendix SACCOS is underway Lenders Act 21 \nafter the completion of probationary registration.\n2. Registration \nof \u00a9 5 Enterprise groups in 1 PDM SACCO \\| The \nAccounting Enterprise Groups as were not registered by the Officer explained that Community Based Community Development Officers at the \nenterprise Organizations \nthe Sub County as Community Based registration is a Organizations (CBOs). Details are in continuous exercise Appendix 22 \non the PDMIS.\n3. Update of SACCO \u00b010 SACCOs did not have a PDM The \nAccounting Enterprise and member registers / updated PDM Officer explained that Household Registers member registers contrary to the the \nenterprise", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], "page": 39, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "e putin place measures to ensure that the Sub-County Community Development Officer registers these outstanding enterprises as Community Based Organizations (CBOs). \nensure that PDM SACCO registers are periodically reviewed by the focal person \u00ae \nto ensure they are updated. \n5.3.6 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM A Local Government Guide for Supporting Households & -", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}]], "page": 40, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \n\u00b0 The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \n\u00a9 109 out of 209 farmer later they were reduced enterprise/households from 10 PDM to 7 and crops for food SACCOs implemented projects that security was open. are not from the priority commodity These were; dairy, list. Appendix 26 refers. \npoultry, piggery, fish, coffee, horticulture and food security. \nLoan Application and \u00b0 16 beneficiaries in 7 Parishes accessed The Accounting Officer Approval Process \nloans before 5 June 2023 were not explained that with the selected through the PDMIS. Details upgrading of the are in Appendix 27. \nPDMIS, the loan \u00b016 beneficiaries in 7 Parishes who application and approval accessed loans after 5 June 2023, are now done through there was evidence that they had the system. \nbeen vetted by a village meeting \nconvened by the enterprise groups. \ne 16 beneficiaries in 7 parishes accessed \nloans from enterprise groups where \nthey were members.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}]], "page": 40, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Insurance Policy for oe 13 PRF beneficiaries who carried out The Accounting Officer Farming Enterprises", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], "page": 41, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "farming enterprises in 7 PDM SACCOs explained that the did not obtain agricultural insurance government has not yet policies from UAIS. Details are in pronounced its self on Appendix 28. insurance policy utilization. \no Failure to identify subsistence households using the wealth ranking tool may undermine the achievement of pillar objectives. \no Failure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. \no Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nRecommendation \nThe Accounting Officer should; \n\u00a9 ensure that PDM SACCOs review the household beneficiary list to identify those that do not qualify to receive funding. \ne enhance monitoring of the PDM SACCOs and their respective enterprise groups to ensure that they implement activities in line with LG selected Priority \ninputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc, \n5.3.7.1 Physical Inspection of Household Project Implementation \nT reviewed loan files and carried out physical inspections on sample of 16 beneficiaries from 7 PDM SACCOs and observed that 2 beneficiaries in 2 PDM SACCOs had no projects implemented on ground. Details are in Appendix 29. \nImplementation of other commodities other than the LG approved commodities undermines the achievement of PDM objectives. \nRecommendation \nThe Accounting Officer should; \ne Enhance monitoring of the PDM activities to ensure beneficiaries implementing activities they were funded for. \ne Recover funds from beneficiaries who did not implement planned activities. \nJohn F.S. Muwanga AUDITOR GENERAL \n24\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}, [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}], [{"headings_0": {"content": "oo", "page": 10, "level": 4}}, {"headings_1": {"content": "& Re Wath", "page": 1, "level": 3}}]], "page": 41, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "oo", "page": 10, "level": 4}}], "page": 43, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1 (a): Performance of Local Revenue \nApproved budget Actual Collections Variance Source \nTax Revenues \nReasons for under collection \nLocal Services Tax \n245,214,129 \nLand fees \n50,000,000 \nBusiness Licenses \n60,000,000 \nOther tax revenues", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "oo", "page": 10, "level": 4}}, [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "oo", "page": 10, "level": 4}}], [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "oo", "page": 10, "level": 4}}]], "page": 43, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "140,000,000", "metadata": {"headings": [{"headings_0": {"content": "140,000,000", "page": 43, "level": 2}}, {"headings_1": {"content": "APPENDICES", "page": 43, "level": 3}}], "page": 43, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non-Tax Revenues Other Property income", "metadata": {"headings": [{"headings_0": {"content": "140,000,000", "page": 43, "level": 2}}, {"headings_1": {"content": "APPENDICES", "page": 43, "level": 3}}], "page": 43, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Dividends", "metadata": {"headings": [{"headings_0": {"content": "Dividends", "page": 43, "level": 1}}, {"headings_1": {"content": "140,000,000", "page": 43, "level": 2}}], "page": 43, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Rent \nOther property income (disposal of assets) \n150,870,518 94,343,611 The entity over budgeted for LST with the speculation that oil and gas sector employees would boost revenues 36,700,000 13,300,000 We over budgeted with the view that people would buy more land because of the nascent industry \n40,571,850 19,428,150 This was encumbered by Fisheries protection unit which led to drastic collapse of some businesses at landing sites 27,400,000 112,600,000 This was encumbered by Fisheries protection unit which led to drastic collapse of some businesses at landing sites, and speculations in oil and gas sector \nSale of goods and services \n200,000,000 143,070,215 56,929,785 This was encumbered by Fisheries Administrative fees and \nprotection unit which led to drastic collapse licenses \nof some businesses at landing sites, and speculations in oil and gas sector \n\\_ \nCourt fines and Penalties \nOther fines and Penalties \nMiscellaneous Revenue \n104,785,871 \n18,876,755 85,909,116 This was encumbered by Fisheries protection unit which led to drastic collapse of some businesses at landing sites, and speculations in oil and gas sector \nTotal Revenue 800,000,000 417,489,338 382,510,662 \n39 \nAppendix 1 (b): Uncollected Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "Dividends", "page": 43, "level": 1}}, {"headings_1": {"content": "140,000,000", "page": 43, "level": 2}}, [{"headings_0": {"content": "Dividends", "page": 43, "level": 1}}, {"headings_1": {"content": "140,000,000", "page": 43, "level": 2}}], [{"headings_0": {"content": "Dividends", "page": 43, "level": 1}}, {"headings_1": {"content": "140,000,000", "page": 43, "level": 2}}], [{"headings_0": {"content": "Dividends", "page": 43, "level": 1}}, {"headings_1": {"content": "140,000,000", "page": 43, "level": 2}}], [{"headings_0": {"content": "Dividends", "page": 43, "level": 1}}, {"headings_1": {"content": "140,000,000", "page": 43, "level": 2}}], [{"headings_0": {"content": "Dividends", "page": 43, "level": 1}}, {"headings_1": {"content": "140,000,000", "page": 43, "level": 2}}], [{"headings_0": {"content": "Dividends", "page": 43, "level": 1}}, {"headings_1": {"content": "140,000,000", "page": 43, "level": 2}}]], "page": 43, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Out-put", "metadata": {"headings": [{"headings_0": {"content": "Out-put", "page": 44, "level": 2}}, {"headings_1": {"content": "Dividends", "page": 43, "level": 1}}], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Activity \nAgro industrialization \nSupport supervision to LLG extension services \nPurpose of the un-implemented Unrealised Budget activities", "metadata": {"headings": [{"headings_0": {"content": "Out-put", "page": 44, "level": 2}}, {"headings_1": {"content": "Dividends", "page": 43, "level": 1}}, [{"headings_0": {"content": "Out-put", "page": 44, "level": 2}}, {"headings_1": {"content": "Dividends", "page": 43, "level": 1}}], [{"headings_0": {"content": "Out-put", "page": 44, "level": 2}}, {"headings_1": {"content": "Dividends", "page": 43, "level": 1}}], [{"headings_0": {"content": "Out-put", "page": 44, "level": 2}}, {"headings_1": {"content": "Dividends", "page": 43, "level": 1}}]], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Amount(UGX)", "metadata": {"headings": [{"headings_0": {"content": "Amount(UGX)", "page": 44, "level": 2}}, {"headings_1": {"content": "Out-put", "page": 44, "level": 2}}], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "To facilitate monitoring of service delivery 16,000,000 in LLGs \nPrivate sector development \nTrainings in cooperatives and Improve on the operations of cooperatives", "metadata": {"headings": [{"headings_0": {"content": "Amount(UGX)", "page": 44, "level": 2}}, {"headings_1": {"content": "Out-put", "page": 44, "level": 2}}, [{"headings_0": {"content": "Amount(UGX)", "page": 44, "level": 2}}, {"headings_1": {"content": "Out-put", "page": 44, "level": 2}}]], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30,500,000", "metadata": {"headings": [{"headings_0": {"content": "30,500,000", "page": 44, "level": 2}}, {"headings_1": {"content": "Amount(UGX)", "page": 44, "level": 2}}], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "mobilization \nin the community to improve livelihood of the people \nIntegrated Transport Infrastructure Motor vehicle maintenance For better functionality of the district", "metadata": {"headings": [{"headings_0": {"content": "30,500,000", "page": 44, "level": 2}}, {"headings_1": {"content": "Amount(UGX)", "page": 44, "level": 2}}, [{"headings_0": {"content": "30,500,000", "page": 44, "level": 2}}, {"headings_1": {"content": "Amount(UGX)", "page": 44, "level": 2}}]], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "36,000,000", "metadata": {"headings": [{"headings_0": {"content": "36,000,000", "page": 44, "level": 2}}, {"headings_1": {"content": "30,500,000", "page": 44, "level": 2}}], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "And Services \nvehicles to enhance monitoring of service", "metadata": {"headings": [{"headings_0": {"content": "36,000,000", "page": 44, "level": 2}}, {"headings_1": {"content": "30,500,000", "page": 44, "level": 2}}, [{"headings_0": {"content": "36,000,000", "page": 44, "level": 2}}, {"headings_1": {"content": "30,500,000", "page": 44, "level": 2}}]], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 44, "level": 2}}, {"headings_1": {"content": "36,000,000", "page": 44, "level": 2}}], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Human Capital Development Support supervision Performance improvement", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 44, "level": 2}}, {"headings_1": {"content": "36,000,000", "page": 44, "level": 2}}], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23,000,000", "metadata": {"headings": [{"headings_0": {"content": "23,000,000", "page": 44, "level": 2}}, {"headings_1": {"content": "delivery", "page": 44, "level": 2}}], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Community Mobilization And Mindset Support to women and youth \nImprove livelihood of women and youth in", "metadata": {"headings": [{"headings_0": {"content": "23,000,000", "page": 44, "level": 2}}, {"headings_1": {"content": "delivery", "page": 44, "level": 2}}, [{"headings_0": {"content": "23,000,000", "page": 44, "level": 2}}, {"headings_1": {"content": "delivery", "page": 44, "level": 2}}]], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6,302,000", "metadata": {"headings": [{"headings_0": {"content": "6,302,000", "page": 44, "level": 2}}, {"headings_1": {"content": "23,000,000", "page": 44, "level": 2}}], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Change councils the district \nSustainable Urbanization And Housing Physical planning for plan approvals For proper physical planning of the district", "metadata": {"headings": [{"headings_0": {"content": "6,302,000", "page": 44, "level": 2}}, {"headings_1": {"content": "23,000,000", "page": 44, "level": 2}}], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6,000,000", "metadata": {"headings": [{"headings_0": {"content": "6,000,000", "page": 44, "level": 2}}, {"headings_1": {"content": "6,302,000", "page": 44, "level": 2}}], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Public Sector Transformation Transfers to LLGs \nTOTAL \nTo foster service delivery in the lower local", "metadata": {"headings": [{"headings_0": {"content": "6,000,000", "page": 44, "level": 2}}, {"headings_1": {"content": "6,302,000", "page": 44, "level": 2}}, [{"headings_0": {"content": "6,000,000", "page": 44, "level": 2}}, {"headings_1": {"content": "6,302,000", "page": 44, "level": 2}}], [{"headings_0": {"content": "6,000,000", "page": 44, "level": 2}}, {"headings_1": {"content": "6,302,000", "page": 44, "level": 2}}]], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "258,608,662", "metadata": {"headings": [{"headings_0": {"content": "258,608,662", "page": 44, "level": 2}}, {"headings_1": {"content": "6,000,000", "page": 44, "level": 2}}], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "governments 376,410,662", "metadata": {"headings": [{"headings_0": {"content": "governments 376,410,662", "page": 44, "level": 2}}, {"headings_1": {"content": "258,608,662", "page": 44, "level": 2}}], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "40 \nAppendix 2 (a): Performance of GOU Warrants", "metadata": {"headings": [{"headings_0": {"content": "governments 376,410,662", "page": 44, "level": 2}}, {"headings_1": {"content": "258,608,662", "page": 44, "level": 2}}, [{"headings_0": {"content": "governments 376,410,662", "page": 44, "level": 2}}, {"headings_1": {"content": "258,608,662", "page": 44, "level": 2}}]], "page": 44, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Programme Name", "metadata": {"headings": [{"headings_0": {"content": "Programme Name", "page": 45, "level": 2}}, {"headings_1": {"content": "governments 376,410,662", "page": 44, "level": 2}}], "page": 45, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Approved Budget (UGX) Warrants (UGX) \nVariance (UGX) % age performance \nAgro-Industrialization 1,307,799,167 1,307,799,167 100.0% Tourism Development 600,000 600,000 100.0% Natural Resources, Environment, Climate 633,212,556 433,212,556 200,000,000 68.4% Change, Land And Water Management \nPrivate Sector Development 21,880,159 21,880,159 100.0% Integrated Transport Infrastructure And 439,415,396 398,990,941 40,424,455 90.8%", "metadata": {"headings": [{"headings_0": {"content": "Programme Name", "page": 45, "level": 2}}, {"headings_1": {"content": "governments 376,410,662", "page": 44, "level": 2}}, [{"headings_0": {"content": "Programme Name", "page": 45, "level": 2}}, {"headings_1": {"content": "governments 376,410,662", "page": 44, "level": 2}}]], "page": 45, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Services", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 45, "level": 1}}, {"headings_1": {"content": "Programme Name", "page": 45, "level": 2}}], "page": 45, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sustainable Urbanisation And Housing 50,312,251 10,312,251 40,000,000 20.5% Digital Transformation 37,020,955 37,020,955 100.0% Human Capital Development \n16,511,594,151 14,815,188,426 1,696,405,725 89.7% Innovation, Technology Development And 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 45, "level": 1}}, {"headings_1": {"content": "Programme Name", "page": 45, "level": 2}}], "page": 45, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100.0% Transfer", "metadata": {"headings": [{"headings_0": {"content": "100.0% Transfer", "page": 45, "level": 1}}, {"headings_1": {"content": "Services", "page": 45, "level": 1}}], "page": 45, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Public Sector Transformation 21,973,029 21,973,029 100.0% Community Mobilization And Mindset", "metadata": {"headings": [{"headings_0": {"content": "100.0% Transfer", "page": 45, "level": 1}}, {"headings_1": {"content": "Services", "page": 45, "level": 1}}], "page": 45, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Change", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 45, "level": 1}}, {"headings_1": {"content": "100.0% Transfer", "page": 45, "level": 1}}], "page": 45, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Governance And Security \n163,067,000 37,074,627 125,992,373 22.7% \n1,948,978,306 1,918,346,134 30,632,172 98.4% Development Plan Implementation 315,533,771 315,533,766 5 TOTAL 21,452,386,741 19,318,932,011 2,133,454,730 90% \n41 \nAppendix 2 (b): Approved budget not warranted No", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 45, "level": 1}}, {"headings_1": {"content": "100.0% Transfer", "page": 45, "level": 1}}, [{"headings_0": {"content": "Change", "page": 45, "level": 1}}, {"headings_1": {"content": "100.0% Transfer", "page": 45, "level": 1}}], [{"headings_0": {"content": "Change", "page": 45, "level": 1}}, {"headings_1": {"content": "100.0% Transfer", "page": 45, "level": 1}}], [{"headings_0": {"content": "Change", "page": 45, "level": 1}}, {"headings_1": {"content": "100.0% Transfer", "page": 45, "level": 1}}], [{"headings_0": {"content": "Change", "page": 45, "level": 1}}, {"headings_1": {"content": "100.0% Transfer", "page": 45, "level": 1}}]], "page": 45, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 46, "level": 2}}, {"headings_1": {"content": "Change", "page": 45, "level": 1}}], "page": 46, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Amount not warranted Activities not /partially Purpose and impact of the unimplemented activity", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 46, "level": 2}}, {"headings_1": {"content": "Change", "page": 45, "level": 1}}], "page": 46, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 46, "level": 2}}, {"headings_1": {"content": "Programme", "page": 46, "level": 2}}], "page": 46, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Natural Resources, \n200,000,000 ARSDP projects Environment, Climate \nChange, Land And \nWater Management \nSupervision of ARSDP projects by district and sub county technical staff, Natural Resources departmental operations, Replacement costs for Project affected persons (PAPs). As a result, ARSDP projects of construction of 7 markets and tarmacking 2km in Butiaba was not done. \nIntegrated Transport 40,424,455 Road maintenance Routine road maintenance Infrastructure And \nAs a result of the shortfall, there were less kilometres of roads Services \nmaintained manually and periodically in accordance to the", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 46, "level": 2}}, {"headings_1": {"content": "Programme", "page": 46, "level": 2}}, [{"headings_0": {"content": "implemented", "page": 46, "level": 2}}, {"headings_1": {"content": "Programme", "page": 46, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 46, "level": 2}}, {"headings_1": {"content": "Programme", "page": 46, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 46, "level": 2}}, {"headings_1": {"content": "Programme", "page": 46, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 46, "level": 2}}, {"headings_1": {"content": "Programme", "page": 46, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 46, "level": 2}}, {"headings_1": {"content": "Programme", "page": 46, "level": 2}}]], "page": 46, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sustainable", "metadata": {"headings": [{"headings_0": {"content": "Sustainable", "page": 46, "level": 1}}, {"headings_1": {"content": "implemented", "page": 46, "level": 2}}], "page": 46, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "40,000,000 ARSDP projects Urbanisation And", "metadata": {"headings": [{"headings_0": {"content": "Sustainable", "page": 46, "level": 1}}, {"headings_1": {"content": "implemented", "page": 46, "level": 2}}], "page": 46, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Housing", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 46, "level": 2}}, {"headings_1": {"content": "Sustainable", "page": 46, "level": 1}}], "page": 46, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Human Capital \n1,696,405,725 UNICEF,WHO,GAVI (", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 46, "level": 2}}, {"headings_1": {"content": "Sustainable", "page": 46, "level": 1}}, [{"headings_0": {"content": "Housing", "page": 46, "level": 2}}, {"headings_1": {"content": "Sustainable", "page": 46, "level": 1}}]], "page": 46, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 46, "level": 2}}, {"headings_1": {"content": "Housing", "page": 46, "level": 2}}], "page": 46, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Supervision of ARSDP projects by district and sub county technical staff, Natural Resources departmental operations, Replacement costs for Project affected persons (PAPs). Since the project closed, there was no implementation \nTo improve immunization, curative services and conducting Development Immunization services outreaches \nAs a result, there's high disease prevalence and burden \n42", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 46, "level": 2}}, {"headings_1": {"content": "Housing", "page": 46, "level": 2}}, [{"headings_0": {"content": "plan.", "page": 46, "level": 2}}, {"headings_1": {"content": "Housing", "page": 46, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 46, "level": 2}}, {"headings_1": {"content": "Housing", "page": 46, "level": 2}}]], "page": 46, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 47, "level": 2}}, {"headings_1": {"content": "plan.", "page": 46, "level": 2}}], "page": 47, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "125,992,373 NUSAF,UWA and livelihood To improve community livelihood and restoration of park \nMobilization And \nactivities \nthrough support to institutions and community groups, as a \nMindset Change \nresult, the purpose of the fund was not achieved \nGovernance And \n30,632,172 Transfer to Other To facilitate service delivery in LLGs. \nSecurity", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 47, "level": 2}}, {"headings_1": {"content": "plan.", "page": 46, "level": 2}}, [{"headings_0": {"content": "Community", "page": 47, "level": 2}}, {"headings_1": {"content": "plan.", "page": 46, "level": 2}}], [{"headings_0": {"content": "Community", "page": 47, "level": 2}}, {"headings_1": {"content": "plan.", "page": 46, "level": 2}}], [{"headings_0": {"content": "Community", "page": 47, "level": 2}}, {"headings_1": {"content": "plan.", "page": 46, "level": 2}}], [{"headings_0": {"content": "Community", "page": 47, "level": 2}}, {"headings_1": {"content": "plan.", "page": 46, "level": 2}}]], "page": 47, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 47, "level": 1}}, {"headings_1": {"content": "Community", "page": 47, "level": 2}}], "page": 47, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2,133,454,730", "metadata": {"headings": [{"headings_0": {"content": "2,133,454,730", "page": 47, "level": 2}}, {"headings_1": {"content": "TOTAL", "page": 47, "level": 1}}], "page": 47, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Government Units \nAs a result, there was no adequate delivery of services in the \nLLGs \n43 \nAppendix 3 (a): Utilization of Warrants", "metadata": {"headings": [{"headings_0": {"content": "2,133,454,730", "page": 47, "level": 2}}, {"headings_1": {"content": "TOTAL", "page": 47, "level": 1}}, [{"headings_0": {"content": "2,133,454,730", "page": 47, "level": 2}}, {"headings_1": {"content": "TOTAL", "page": 47, "level": 1}}], [{"headings_0": {"content": "2,133,454,730", "page": 47, "level": 2}}, {"headings_1": {"content": "TOTAL", "page": 47, "level": 1}}], [{"headings_0": {"content": "2,133,454,730", "page": 47, "level": 2}}, {"headings_1": {"content": "TOTAL", "page": 47, "level": 1}}]], "page": 47, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 48, "level": 2}}, {"headings_1": {"content": "2,133,454,730", "page": 47, "level": 2}}], "page": 48, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Warrants (UGX) \nUtilization of warrants Variance (UGX) %age", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 48, "level": 2}}, {"headings_1": {"content": "2,133,454,730", "page": 47, "level": 2}}], "page": 48, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 48, "level": 2}}, {"headings_1": {"content": "Programme", "page": 48, "level": 2}}], "page": 48, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 48, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 2}}], "page": 48, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agro-Industrialization 1,307,799,167 1,279,230,034.000 28,569,133.000 97.8% Tourism Development 600,000 600,000.0000 100% - \nNatural Resources, Environment, Climate Change, Land And Water Management Private Sector Development \nIntegrated Transport Infrastructure And Services \nSustainable Urbanisation And Housing \n433,212,556 414,851,139.000 18,361,417.000 95.8% \n45,480,159 45,028,240.0000 451,919.0000 99.0% 411,640,941 392,857,687.000 18,783,254.000 95.4% \n10,312,251 10,221,000.000 91,251.0000 99.1% Digital Transformation 37,020,955 37,020,955.000 100% = \nHuman Capital Development \n15,181,554,180 12,356,989,174.000 2,824,566,006.000 81.4% Innovation, Technology Development And 1,000,000 1,000,000.0000 \n100% - \nTransfer \nPublic Sector Transformation 21,973,029 21,972,406.000 100% = \nCommunity Mobilization And Mindset 41,083,580 41,080,991.000 \n100% -", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 48, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 2}}, [{"headings_0": {"content": "performance", "page": 48, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 2}}], [{"headings_0": {"content": "performance", "page": 48, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 2}}], [{"headings_0": {"content": "performance", "page": 48, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 2}}], [{"headings_0": {"content": "performance", "page": 48, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 2}}], [{"headings_0": {"content": "performance", "page": 48, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 2}}], [{"headings_0": {"content": "performance", "page": 48, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 2}}], [{"headings_0": {"content": "performance", "page": 48, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 2}}]], "page": 48, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Change", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 48, "level": 2}}, {"headings_1": {"content": "performance", "page": 48, "level": 2}}], "page": 48, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Governance And Security Development Plan Implementation Total \n2,256,873,075 1,973,662,793.000 283,210,282.000 87.5% 364,533,766 340,275, 303.000 24,258,463.000 93.3% 20,113,083,659 16,914,789,722.000 3,198,293,937 84.1% \n44 \n\\| Warrants not \n~ \\| Activities affected \nby the under \nReason for the underutilization Utilized(UGX) utilization of warrants Agro-Industrialization \nNatural Resources, Environment, Climate Change, Land And Water Management \nPrivate Sector Development \nIntegrated Transport Infrastructure And Services \nSustainable Urbanisation And Housing \nHuman Capital Development \nGovernance And Security \nDevelopment Plan Implementation", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 48, "level": 2}}, {"headings_1": {"content": "performance", "page": 48, "level": 2}}, [{"headings_0": {"content": "Change", "page": 48, "level": 2}}, {"headings_1": {"content": "performance", "page": 48, "level": 2}}], [{"headings_0": {"content": "Change", "page": 48, "level": 2}}, {"headings_1": {"content": "performance", "page": 48, "level": 2}}], [{"headings_0": {"content": "Change", "page": 48, "level": 2}}, {"headings_1": {"content": "performance", "page": 48, "level": 2}}], [{"headings_0": {"content": "Change", "page": 48, "level": 2}}, {"headings_1": {"content": "performance", "page": 48, "level": 2}}], [{"headings_0": {"content": "Change", "page": 48, "level": 2}}, {"headings_1": {"content": "performance", "page": 48, "level": 2}}], [{"headings_0": {"content": "Change", "page": 48, "level": 2}}, {"headings_1": {"content": "performance", "page": 48, "level": 2}}], [{"headings_0": {"content": "Change", "page": 48, "level": 2}}, {"headings_1": {"content": "performance", "page": 48, "level": 2}}], [{"headings_0": {"content": "Change", "page": 48, "level": 2}}, {"headings_1": {"content": "performance", "page": 48, "level": 2}}]], "page": 48, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 49, "level": 1}}, {"headings_1": {"content": "Change", "page": 48, "level": 2}}], "page": 49, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28,569,133 Payment of General staff salaries 18,361,417 Payment of General staff salaries \n451,919 Payment of General staff salaries \n18,783,254 \\| Payment of General staff salaries \nExcess supplementary wage was warranted in May 2023 \nExcess supplementary wage was warranted in May 2023 \nExcess supplementary wage was warranted in May 2023 \nExcess supplementary wage was warranted in May 2024 \n91,251 Appraisal and Feasibility Studies for Activities were sufficiently done Capital Works \n(Variance is immaterial) 2,826,098,306 Completion of UGIFT projects of Delayed procurement and release of construction of Kihungya Seed Secondary funds \nSchool and a staff house at Buliisa General", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 49, "level": 1}}, {"headings_1": {"content": "Change", "page": 48, "level": 2}}, [{"headings_0": {"content": "Total", "page": 49, "level": 1}}, {"headings_1": {"content": "Change", "page": 48, "level": 2}}], [{"headings_0": {"content": "Total", "page": 49, "level": 1}}, {"headings_1": {"content": "Change", "page": 48, "level": 2}}], [{"headings_0": {"content": "Total", "page": 49, "level": 1}}, {"headings_1": {"content": "Change", "page": 48, "level": 2}}], [{"headings_0": {"content": "Total", "page": 49, "level": 1}}, {"headings_1": {"content": "Change", "page": 48, "level": 2}}], [{"headings_0": {"content": "Total", "page": 49, "level": 1}}, {"headings_1": {"content": "Change", "page": 48, "level": 2}}]], "page": 49, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Hospital", "metadata": {"headings": [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, {"headings_1": {"content": "Total", "page": 49, "level": 1}}], "page": 49, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \n283,210,282 Payment of General staff salaries \n24,258,463 Payment of General staff salaries 3,199,824,025 \n45 \nExcess supplementary wage was warranted in May 2023 \nDelayed recruitment of a statistician \nAppendix 4: Out-puts without appropriate indicators and targets Details \nS Program Sub- PIAP \nBudget Focus/ Activities N progra (Program Output Themat \nm Implementati ic area \non Action \nPlan) Output", "metadata": {"headings": [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, {"headings_1": {"content": "Total", "page": 49, "level": 1}}, [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, {"headings_1": {"content": "Total", "page": 49, "level": 1}}], [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, {"headings_1": {"content": "Total", "page": 49, "level": 1}}], [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, {"headings_1": {"content": "Total", "page": 49, "level": 1}}], [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, {"headings_1": {"content": "Total", "page": 49, "level": 1}}], [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, {"headings_1": {"content": "Total", "page": 49, "level": 1}}]], "page": 49, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Key performance indicator(s) Planne Are there clear Is the Conclu Conclu (Measure) \nd targets and performan sion at sion at Target performance ce Activit Output for the indicators to indicator y Level level Financi measure used by (Fully (Fully al year performance Managem Quanti Quanti quantification? ent fied/N fied/N (Yes/No) If no reasonabl ot fully ot fully give the reason e? \nQuanti Quanti (Yes/No) fied) fied) If no give \nthe reason \n(A) (B) (C) (D) (E) (F) (6) (H) (2) (3) (K) \n1 06 01- 06060302 000006- Water Design of Uribo Piped Number of Piped Water Scheme \nNATURAL Environ Strategy for Planning develop Water Scheme designed \nRESOURC ment NDP II and ment", "metadata": {"headings": [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, {"headings_1": {"content": "Total", "page": 49, "level": 1}}], "page": 50, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "perform ned there perfo usion usion eted ed nt nt ual orm Conclus Conclus ance Targ clear rman at at amou budge releas Spent Per anc ion at ion at indicato et targe ce Activi Outp nt t UGX ed UGX for e activity output r(s) for ts indica ty ut UGX (\u2018000\u2019 UGX (\u2018000\u2019 ma Vari level level (Measur the and tor Level level (000\u00b0 ) (\u2018000\u2019 nce anc (Fully/ (Fully/ e) Fina perfo used (Fully ) ) \ne Partial/ Partial/ ncial rman by (Fully Quan \nNot Not year ce Mana Quant tified \nImplem Implem indica geme ified/ /Not \nented)- ented)- tors nt Not fully \nExtent Extent to reaso fully Quan \nof of meas nable Quant tified \nimplem implem ure ? ified) ) \nentatio entatio perfo (Yes/ \nn of n of rman No) If \nactivity output ce \nno \nquant give \nificati \nthe \non? \nreaso \n(Yes/ \nn \nNo) If \nno \ngive the \nreaso", "metadata": {"headings": [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, {"headings_1": {"content": "Total", "page": 49, "level": 1}}, [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, {"headings_1": {"content": "Total", "page": 49, "level": 1}}], [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, {"headings_1": {"content": "Total", "page": 49, "level": 1}}], [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, {"headings_1": {"content": "Total", "page": 49, "level": 1}}]], "page": 52, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "n \n(A) (B) (C) (D) (BE) (F) (6) (H) \u00a9 (J) (K) (L) (M) (N) (0) (P) (Q) (R) (S) =(H \n-P) \n06- 01- 06060302 000006- Wate Design of Number 1 Yes Yes Fully Fully 247,01 247,01 247,01 243,14 0 1 Not Partially NATURA Environ Strategy Planning Uribo Piped of Piped \nquantif quanti 2,556 2,556 2,556 4,981 \nimpleme impleme L ment for NDP III and devel Water Water \nied fied nted nted RESOUR and implement Budgeting opm Scheme Scheme \nCES, Natural ation services ent designed \nENVIRO Resour coordinatio grant Construction Number 1 Yes Yes Fully \nFully \nNMENT, ces n of a five of 5 quantif \nimpleme \nCLIMAT Manag developed. stance VIP Stance ied \nnted \nE ement \nLatrine in VIP \nCHANGE Kabolwa latrines \n48", "metadata": {"headings": [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, {"headings_1": {"content": "Total", "page": 49, "level": 1}}, [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, {"headings_1": {"content": "Total", "page": 49, "level": 1}}]], "page": 52, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LAND Trading construct \n, \nAND Centre ed \nWATER \nDeep Number Yes Yes Fully \nFully \nBoreholes of quantif impleme drilling boreholes ied nted (Hand \ndrilled \npump) \nRehabilitatio Number Yes Yes Fully \n14 Fully \nn of of quantif impleme borehole boreholes ied nted rehabilite \nd \n260002- Ugan Routine Number 21,9 Yes Yes Fully Fully 382,36 407,36 352,25 9.4 Partially Partially District , Mechanised of \nquantif quanti 1,601 5,601 4,880 Impleme impleme Urban Road maintenanc kilometer ied fied \nnted nted and \nFund e of 21.9km s \nCommuni \nmaintaine \nty Access d \nRoad Routine Number 284.0 Yes Yes Fully \n207 76.3 Partially \nMaintena Manual of quantif Impleme nce maintenanc kilometer ied nted e \ns \nmaintaine \nd \n12- 02- 120301051 320066- UGIF Construction Number Yes Yes Fully Substa 503,20 503,20 439,20 356,73 \nPartially Partially HUMAN Populat 0-Hospitals Health of a staff of staff \nquantif ntially 1,812 1,812 2,875 0,385 \nImpleme impleme CAPITAL ion and HCs System house at houses \nied quanti nted nted DEVELO Health, rehabilitate Strengthe Buliisa construct \nfied \nPMENT Safety d/expande ning \nGeneral ed at \nand d Hospital Buliisa", "metadata": {"headings": [{"headings_0": {"content": "Hospital", "page": 49, "level": 2}}, {"headings_1": {"content": "Total", "page": 49, "level": 1}}], "page": 53, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Manag", "metadata": {"headings": [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}, {"headings_1": {"content": "Hospital", "page": 49, "level": 2}}], "page": 53, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "General \nement \nHospital \nUGIF Conduct Number Not No, Yes Not \nN/A intergrated of indica the fully \nmonitoring monitorin ' ted amoun quantif \nand g and t of ied \nsupervision supervisi monito \nof ongoing on visits \nring \nprojects \nand \nsuperv ision visits are \nnot \n49 \nmentio ned", "metadata": {"headings": [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}, {"headings_1": {"content": "Hospital", "page": 49, "level": 2}}, [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}, {"headings_1": {"content": "Hospital", "page": 49, "level": 2}}], [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}, {"headings_1": {"content": "Hospital", "page": 49, "level": 2}}], [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}, {"headings_1": {"content": "Hospital", "page": 49, "level": 2}}]], "page": 53, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGIF Conduct Number Not No, Yes Not \nN/A \nenvironment of indica the fully \nal and environm ted amoun quantif \nimpact ental and t of ied \nassessment impact enviro \nin new assessme nment \nconstruction nts in \nal and \nsites new impact \nconstructi \nassess \non sites ments \nare \nnot \nmentio \nned \n01- \n320159- UGIF Project Number Not No, Yes Not Substa 1,975, 4,709, 4,709, 2,571, N/A Partially Educati Secondar monitoring of site indica the fully ntially 908,31 564,20 564,20 696,73 \nimpleme on,Spor y and visits ted amoun quantif quanti 4 9 9 3 nted ts and Education supervision t of ied fied \nskills Services monito \nring \nand \nsuperv \nision \nvisits \nare \nnot \nmentio \nned \nUGIF Construction Number 1 Yes Yes Fully \n0 Partially \nof Kihungya of seed quantif \nImpleme \nSeed schools ied nted Secondary \nconstruct \nSchool \ned \n12- 01- \n320157- Educ Construction Number 1 Yes Yes Fully Fully 3,042, 3,042, 3,042, 3,034, 1 0 Fully Fully HUMAN Educati Primary ation of 5 Stance of 5 \nCAPITAL on,Spor Education grant Lined VIP at Stance \nDEVELO ts and \nServices Kakoora P/S VIP \nPMENT skills Form latrines \nerly \nconstruct \nSFG \ned \nquantif quanti 030,32 030,32 030,32 282,26 \nimpleme impleme ied fied 4 4 4 4 nted nted \n50 \nConstruction Number 1 Yes Yes Fully \n1 Fully of 5 Stance of 5 quantif \nimpleme VIP Latrine Stance ied \nnted \nat Paraa P/S VIP \nlatrines \nconstruct \ned \nConstruction Number 2 Yes Yes Fully \n2 Fully ofa2and5 of 2 and quantif \nimpleme Stance VIP 5 Stance ied \nnted Latrine at VIP \nKisomere \nlatrines \nP/S \nconstruct \ned \nSupply of 4 Number 132 Yes Yes Fully \n132 Fully seater desks of 4 quantif \nimpleme in Paraa seater ied nted P/S, \ndesks \nKisansya", "metadata": {"headings": [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}, {"headings_1": {"content": "Hospital", "page": 49, "level": 2}}, [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}, {"headings_1": {"content": "Hospital", "page": 49, "level": 2}}], [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}, {"headings_1": {"content": "Hospital", "page": 49, "level": 2}}], [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}, {"headings_1": {"content": "Hospital", "page": 49, "level": 2}}]], "page": 54, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "supplied \nP/S and \nNdandamire \nP/S \n12- 01- 120501080 320003- DDE Procuremen Number 152 Yes Yes Fully Fully 38,000 38,000 38,000 38,000 152 Fully Fully HUMAN Educati 2-Basic Assets G t of 152 of desks \nquantif quanti \u201a000 \u201a000\u00b0 ,000 \u201a000 \nimpleme impleme CAPITAL on,Spor Requireme and desks procured ied fied \nnted nted DEVELO ts and nts and Facilities \nPMENT skills Minimum Managem \nstandards \nent \nmet by \nschools \nand \ntraining \ninstitutions \n01- 01- 01060104 010017- Micr Construction Number 2 Yes Yes Fully Fully 59,452 59,452 59,452 59,401 2 Fully Fully AGRO- Instituti Regular Machinery O- of two of demos \nINDUST onal collection acquisitio irriga Demos for for micro \nRIALIZA Strengt and n and tion Micro Scale irrigation \nTION hening disseminati maintena Irrigation systems \nand on of nce System construct \nCoordin agriculture ed \nation \ndata \nundertaken \nTOTAL \nquantif quanti 811 811 sii\\| ,210 \nimpleme impleme ied fied nted nted \n6,247 9,006, 8,535 6,655 \u201a967, 627,3 ,262, ,510, 418 13 75 453", "metadata": {"headings": [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}, {"headings_1": {"content": "Hospital", "page": 49, "level": 2}}, [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}, {"headings_1": {"content": "Hospital", "page": 49, "level": 2}}], [{"headings_0": {"content": "Manag", "page": 53, "level": 1}}, {"headings_1": {"content": "Hospital", "page": 49, "level": 2}}]], "page": 55, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "al", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 55, "level": 1}}, {"headings_1": {"content": "Manag", "page": 53, "level": 1}}], "page": 55, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 6: Service Delivery under Other Service Delivery Areas \nNo Programm Activity Contractor Total Summary of findings Pictorial evidence from Inspections e inspected expenditure \n09- \nOpening of Main Force on \nIntegrated Butiaba H/C II Account \nTransport road (1.5Km)", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 55, "level": 1}}, {"headings_1": {"content": "Manag", "page": 53, "level": 1}}], "page": 56, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Infrastructu", "metadata": {"headings": [{"headings_0": {"content": "Infrastructu", "page": 56, "level": 1}}, {"headings_1": {"content": "al", "page": 55, "level": 1}}], "page": 56, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "re And Services \n09- \nMechanized Force on Integrated maintenance of Account Transport Biiso-Kampala- Infrastructu Katumba road \nre And (4.8km) \nServices \n46,136,000 Inspection done on 3/10/2023 observed", "metadata": {"headings": [{"headings_0": {"content": "Infrastructu", "page": 56, "level": 1}}, {"headings_1": {"content": "al", "page": 55, "level": 1}}, [{"headings_0": {"content": "Infrastructu", "page": 56, "level": 1}}, {"headings_1": {"content": "al", "page": 55, "level": 1}}], [{"headings_0": {"content": "Infrastructu", "page": 56, "level": 1}}, {"headings_1": {"content": "al", "page": 55, "level": 1}}]], "page": 56, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "that;", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], "page": 56, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The road was well gravelled \nand shaped however, a head p> \net , \n\\| \nwall had not been constructed \nover a culvert line at the \\| \nstarting point of the road. \n19,640,000 At the time of inspection on \n3/10/2023 observed that; \ne The road works were well \ndone. \nj \nx \ne Some points of the road were \u00a9 \n= \\| narrow due to encroachment \n\\| \nof bushes. \\| ih over grown \n65,776,000 \n52 \nSupplementary Revised Budget Warrants Payments Unspent Balance \nAdministration 643,847,898 82,297,803 726,145,701 726,145,700 465,548,152 260,597,548 Finance 96,000,000 96,000,000 96,000,000 91,515,045 4,484,955 Statutory Bodies 189,000,000 189,000,000 189,000,000 169,629,820 19,370,180 Production 739,102,560 209,497,440 948,600,000 948,600,000 920,211,422 28,388,578 \\| \nHealth \n4,612,758,951 402,743,109 5,015,502,060 5,015,502,060 4,461,324,465 554,177,595 Education \n3,955,945,458 1,652,506,683 5,608,452,141 5,608,452,141 3,923,923,444 1,684,528,697 Roads 50,000,000 25,004,000 75,004,000 75,004,000 56,226,600 18,777,400 Water 26,400,000 20,000,000 46,400,000 46,400,000 33,639,323 12,760,677 Natural Resources 80,400,000 59,400,000 139,800,000 139,800,000 138,066,835 1,733,165 Community Based Services 55,081,000 \n55,081,000 55,081,000 51,704,360 3,376,640 Planning 52,800,000 52,800,000 52,800,000 33,047,916 19,752,084 Internal Audit 18,500,000 18,500,000 18,500,000 18,219,060 280,940 Trade and Industry 8,000,000 8,000,000 8,000,000 7,549,060 450,940 TOTAL \n2,451,449,035 12,979,284,902 12,979,284,901 10,370,605,502 2,608,679,399 \n53 \nAppendix 8: Fairness in the distribution of projects \nSN Location Water District Variance Amount allocated to %%age of amount Rank of Rank of coverage average \nthe Sub County rate rate \nallocated to the Sub need funds County out of the \nallocation total district grant \nDWN Kigwera SC 67.2 69.04 1.84 38,783,200 23.1% \nEH Buliisa SC 64.8 69.04 4.24 84,586,400 50.4% \"WNHOSDND WNH Ngwedo SC 78 69.04 -8.96 23,642,000 14.1% \nBiiso SC 64 69.04 5.04 9,882,000 5.9% \nNOM Butiaba SC 80.5 69.04 -11.46", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}, [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}], [{"headings_0": {"content": "that;", "page": 56, "level": 2}}, {"headings_1": {"content": "Infrastructu", "page": 56, "level": 1}}]], "page": 56, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "NUN", "metadata": {"headings": [{"headings_0": {"content": "NUN", "page": 58, "level": 4}}, {"headings_1": {"content": "that;", "page": 56, "level": 2}}], "page": 58, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0.0% - \nKihungya SC 66.8 69.04 2.24 10,868,000 6.5% Buliisa TC 75.8 69.04 -6.76 \n= 0.0%", "metadata": {"headings": [{"headings_0": {"content": "NUN", "page": 58, "level": 4}}, {"headings_1": {"content": "that;", "page": 56, "level": 2}}, [{"headings_0": {"content": "NUN", "page": 58, "level": 4}}, {"headings_1": {"content": "that;", "page": 56, "level": 2}}]], "page": 58, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "167,764,600", "metadata": {"headings": [{"headings_0": {"content": "167,764,600", "page": 58, "level": 2}}, {"headings_1": {"content": "NUN", "page": 58, "level": 4}}], "page": 58, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "54 \nNo Programm Activi Contractor Total Summary of findings Photo e inspected \nexpenditure (Time, Quality, Quantity, \n1 12-Human Construction of a Fastgate Capital twin staff house Associates Developme at Buliisa Limited nt General Hospital \nunder UGFIT \nCost and Functionality) 198,426,362 \nAt the time of inspection on 29% August, 2023, \no Project was not completed within the duration in the contract. \noWorks were done as per bills of Quantities and", "metadata": {"headings": [{"headings_0": {"content": "167,764,600", "page": 58, "level": 2}}, {"headings_1": {"content": "NUN", "page": 58, "level": 4}}, [{"headings_0": {"content": "167,764,600", "page": 58, "level": 2}}, {"headings_1": {"content": "NUN", "page": 58, "level": 4}}], [{"headings_0": {"content": "167,764,600", "page": 58, "level": 2}}, {"headings_1": {"content": "NUN", "page": 58, "level": 4}}], [{"headings_0": {"content": "167,764,600", "page": 58, "level": 2}}, {"headings_1": {"content": "NUN", "page": 58, "level": 4}}], [{"headings_0": {"content": "167,764,600", "page": 58, "level": 2}}, {"headings_1": {"content": "NUN", "page": 58, "level": 4}}], [{"headings_0": {"content": "167,764,600", "page": 58, "level": 2}}, {"headings_1": {"content": "NUN", "page": 58, "level": 4}}]], "page": 58, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "workmanship", "metadata": {"headings": [{"headings_0": {"content": "workmanship", "page": 59, "level": 2}}, {"headings_1": {"content": "167,764,600", "page": 58, "level": 2}}], "page": 59, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "was", "metadata": {"headings": [{"headings_0": {"content": "workmanship", "page": 59, "level": 2}}, {"headings_1": {"content": "167,764,600", "page": 58, "level": 2}}], "page": 59, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "satisfactory.", "metadata": {"headings": [{"headings_0": {"content": "satisfactory.", "page": 59, "level": 2}}, {"headings_1": {"content": "workmanship", "page": 59, "level": 2}}], "page": 59, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e No glasses in the window \n\\_ and doors \no Undercoat applied-no final", "metadata": {"headings": [{"headings_0": {"content": "satisfactory.", "page": 59, "level": 2}}, {"headings_1": {"content": "workmanship", "page": 59, "level": 2}}], "page": 59, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "paint", "metadata": {"headings": [{"headings_0": {"content": "paint", "page": 59, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 59, "level": 2}}], "page": 59, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o Doors still on red oxide-no final paint \no No tiles in the inside toilet o Soak pit not plastered and has no cover \no Finishing not done \noe Project abandoned \n55 \n12-Human Construction of CMD Capital Kihungya Seed Investments Developme School Limited nt \nTotal", "metadata": {"headings": [{"headings_0": {"content": "paint", "page": 59, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 59, "level": 2}}, [{"headings_0": {"content": "paint", "page": 59, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 59, "level": 2}}], [{"headings_0": {"content": "paint", "page": 59, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 59, "level": 2}}], [{"headings_0": {"content": "paint", "page": 59, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 59, "level": 2}}]], "page": 59, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,503,520,098", "metadata": {"headings": [{"headings_0": {"content": "1,503,520,098", "page": 60, "level": 2}}, {"headings_1": {"content": "paint", "page": 59, "level": 2}}], "page": 60, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "At the time of inspection on 29\" August, 2023, \ne The project was still under construction \ne All the works were meant to be at lintel stage however some works are still at excavation level such as the construction of;", "metadata": {"headings": [{"headings_0": {"content": "1,503,520,098", "page": 60, "level": 2}}, {"headings_1": {"content": "paint", "page": 59, "level": 2}}], "page": 60, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 2 unit teachers house\n- 2 unit teachers kitchen\n- 2 stance line VIP latrine Tor block- teacher\u2019s house\n- 2 stance line VIP latrine block- \nAdministration block\n- 5 stance line VIP latrine block- boy\u2019s block\n- 5 stance line VIP latrine block- girls\u2019 block", "metadata": {"headings": [{"headings_0": {"content": "1,503,520,098", "page": 60, "level": 2}}, {"headings_1": {"content": "paint", "page": 59, "level": 2}}], "page": 60, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1,701,946,460", "metadata": {"headings": [{"headings_0": {"content": "1,701,946,460", "page": 60, "level": 2}}, {"headings_1": {"content": "1,503,520,098", "page": 60, "level": 2}}], "page": 60, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "56 \nProject Contract \\_ Contractor Start date Enddate Photo \nInspection remarks \\| Amount \nConstruction of 299,614,900 Bertllanz 05/05/2022 05/05/2023 \nWindows not fixed Staff Staff house at Engineering \nno glass in the doors Avogera HC III Ltd \nfloor not casted \nno plumbing medical \nnot painted \nConstruction of \nNo glass in doors and Staff house at \nwindows \nButiaba HC III \nGrinding of terrazzo not done", "metadata": {"headings": [{"headings_0": {"content": "1,701,946,460", "page": 60, "level": 2}}, {"headings_1": {"content": "1,503,520,098", "page": 60, "level": 2}}, [{"headings_0": {"content": "1,701,946,460", "page": 60, "level": 2}}, {"headings_1": {"content": "1,503,520,098", "page": 60, "level": 2}}], [{"headings_0": {"content": "1,701,946,460", "page": 60, "level": 2}}, {"headings_1": {"content": "1,503,520,098", "page": 60, "level": 2}}], [{"headings_0": {"content": "1,701,946,460", "page": 60, "level": 2}}, {"headings_1": {"content": "1,503,520,098", "page": 60, "level": 2}}], [{"headings_0": {"content": "1,701,946,460", "page": 60, "level": 2}}, {"headings_1": {"content": "1,503,520,098", "page": 60, "level": 2}}], [{"headings_0": {"content": "1,701,946,460", "page": 60, "level": 2}}, {"headings_1": {"content": "1,503,520,098", "page": 60, "level": 2}}]], "page": 60, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Undercoat", "metadata": {"headings": [{"headings_0": {"content": "Undercoat", "page": 61, "level": 1}}, {"headings_1": {"content": "1,701,946,460", "page": 60, "level": 2}}], "page": 61, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "paint applied, not final paint \nupgrading of 615,197,940 Bertllanz 01/01/2022 30/06/2022 \nTerrazzo not done Kihungya health Engineering \nFinishing not done centre IT to Health Ltd \nUndercoat paint CentrE III \napplied, not final", "metadata": {"headings": [{"headings_0": {"content": "Undercoat", "page": 61, "level": 1}}, {"headings_1": {"content": "1,701,946,460", "page": 60, "level": 2}}, [{"headings_0": {"content": "Undercoat", "page": 61, "level": 1}}, {"headings_1": {"content": "1,701,946,460", "page": 60, "level": 2}}]], "page": 61, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "paint", "metadata": {"headings": [{"headings_0": {"content": "paint", "page": 61, "level": 2}}, {"headings_1": {"content": "Undercoat", "page": 61, "level": 1}}], "page": 61, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total : 914,812,840 \n57 \nAppendix 11: Non-inclusion of clause on mitigation of environmental and social risks in the contract \nSN Procurement Subject of procurement Provider/Contra Date of award of Contract Sum \nAudit Remarks Ref. No ctor contract \n1 Buli576/Wrks/2022 Construction of 5 stance M/s Amboli 15th May/2023", "metadata": {"headings": [{"headings_0": {"content": "paint", "page": 61, "level": 2}}, {"headings_1": {"content": "Undercoat", "page": 61, "level": 1}}, [{"headings_0": {"content": "paint", "page": 61, "level": 2}}, {"headings_1": {"content": "Undercoat", "page": 61, "level": 1}}], [{"headings_0": {"content": "paint", "page": 61, "level": 2}}, {"headings_1": {"content": "Undercoat", "page": 61, "level": 1}}], [{"headings_0": {"content": "paint", "page": 61, "level": 2}}, {"headings_1": {"content": "Undercoat", "page": 61, "level": 1}}]], "page": 61, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- lined VIP Latrine at Kisomere Enterprises Limited Primary School under Buliisa \nSub County under", "metadata": {"headings": [{"headings_0": {"content": "paint", "page": 61, "level": 2}}, {"headings_1": {"content": "Undercoat", "page": 61, "level": 1}}], "page": 62, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2 Buli576/Wrks/22- Construction of a 5 stance M/S Ultra Star Ltd 15th May/2023 23/00004 VIP line latrine at Paraa P/S \nNwego Sub county under \nSFG \n3 Buli576/Wrks/22- Construction of a 5 stance M/S Bakajjo 15th May/2023 23/00006 VIP line latrine at Kakoora Enterprises Limited \nPrimary school under SFG \n4 Buli576/Wrks/22- Construction of a 2 stance M/S Pure Logistics 15th May/2023 23/00009 lined latrine with a urinal Limited \nshelter at Kisomere P/S \nunder SFG \nTOTAL \n58 \n34,911,480 No clause on mitigation of environmental and social risks in the contract \n34,473,346 No clause on", "metadata": {"headings": [{"headings_0": {"content": "paint", "page": 61, "level": 2}}, {"headings_1": {"content": "Undercoat", "page": 61, "level": 1}}, [{"headings_0": {"content": "paint", "page": 61, "level": 2}}, {"headings_1": {"content": "Undercoat", "page": 61, "level": 1}}], [{"headings_0": {"content": "paint", "page": 61, "level": 2}}, {"headings_1": {"content": "Undercoat", "page": 61, "level": 1}}], [{"headings_0": {"content": "paint", "page": 61, "level": 2}}, {"headings_1": {"content": "Undercoat", "page": 61, "level": 1}}], [{"headings_0": {"content": "paint", "page": 61, "level": 2}}, {"headings_1": {"content": "Undercoat", "page": 61, "level": 1}}], [{"headings_0": {"content": "paint", "page": 61, "level": 2}}, {"headings_1": {"content": "Undercoat", "page": 61, "level": 1}}]], "page": 62, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mitigation", "metadata": {"headings": [{"headings_0": {"content": "mitigation", "page": 62, "level": 2}}, {"headings_1": {"content": "paint", "page": 61, "level": 2}}], "page": 62, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "environmental and social risks in the contract \n33,948,600 No clause on", "metadata": {"headings": [{"headings_0": {"content": "mitigation", "page": 62, "level": 2}}, {"headings_1": {"content": "paint", "page": 61, "level": 2}}], "page": 62, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mitigation", "metadata": {"headings": [{"headings_0": {"content": "mitigation", "page": 62, "level": 2}}, {"headings_1": {"content": "mitigation", "page": 62, "level": 2}}], "page": 62, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "environmental and social risks in the contract \n13,843,760 No clause on", "metadata": {"headings": [{"headings_0": {"content": "mitigation", "page": 62, "level": 2}}, {"headings_1": {"content": "mitigation", "page": 62, "level": 2}}], "page": 62, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mitigation", "metadata": {"headings": [{"headings_0": {"content": "mitigation", "page": 62, "level": 2}}, {"headings_1": {"content": "mitigation", "page": 62, "level": 2}}], "page": 62, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "environmental and social risks in the contract", "metadata": {"headings": [{"headings_0": {"content": "mitigation", "page": 62, "level": 2}}, {"headings_1": {"content": "mitigation", "page": 62, "level": 2}}], "page": 62, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "117,177,186", "metadata": {"headings": [{"headings_0": {"content": "117,177,186", "page": 62, "level": 2}}, {"headings_1": {"content": "mitigation", "page": 62, "level": 2}}], "page": 62, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sn \nActivity \\| Contractor Total \nn \nSummary of findings (Time, expenditure Quality, Quantity, Cost and \n12-Human Construction of 5 -M/s Amboli Capital stance lined VIP Enterprises Development Latrine at Kisomere Limited", "metadata": {"headings": [{"headings_0": {"content": "117,177,186", "page": 62, "level": 2}}, {"headings_1": {"content": "mitigation", "page": 62, "level": 2}}, [{"headings_0": {"content": "117,177,186", "page": 62, "level": 2}}, {"headings_1": {"content": "mitigation", "page": 62, "level": 2}}], [{"headings_0": {"content": "117,177,186", "page": 62, "level": 2}}, {"headings_1": {"content": "mitigation", "page": 62, "level": 2}}], [{"headings_0": {"content": "117,177,186", "page": 62, "level": 2}}, {"headings_1": {"content": "mitigation", "page": 62, "level": 2}}], [{"headings_0": {"content": "117,177,186", "page": 62, "level": 2}}, {"headings_1": {"content": "mitigation", "page": 62, "level": 2}}]], "page": 63, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Primary School", "metadata": {"headings": [{"headings_0": {"content": "Primary School", "page": 63, "level": 1}}, {"headings_1": {"content": "117,177,186", "page": 62, "level": 2}}], "page": 63, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "under Buliisa Sub County under SFG \n2 12-Human Construction of a5 M/S Ultra Star Capital stance VIP line Ltd Development latrine at Paraa P/S \nNwego Sub county", "metadata": {"headings": [{"headings_0": {"content": "Primary School", "page": 63, "level": 1}}, {"headings_1": {"content": "117,177,186", "page": 62, "level": 2}}, [{"headings_0": {"content": "Primary School", "page": 63, "level": 1}}, {"headings_1": {"content": "117,177,186", "page": 62, "level": 2}}]], "page": 63, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 63, "level": 2}}, {"headings_1": {"content": "Primary School", "page": 63, "level": 1}}], "page": 63, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "33,165,906 At the time of inspection 29", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 63, "level": 2}}, {"headings_1": {"content": "Primary School", "page": 63, "level": 1}}], "page": 63, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "August, 2023;", "metadata": {"headings": [{"headings_0": {"content": "August, 2023;", "page": 63, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 63, "level": 2}}], "page": 63, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Project was completed within the duration in the contract. \nWorks were done as per bills of Quantities and however workmanship was not", "metadata": {"headings": [{"headings_0": {"content": "August, 2023;", "page": 63, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 63, "level": 2}}], "page": 63, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "satisfactory.", "metadata": {"headings": [{"headings_0": {"content": "satisfactory.", "page": 63, "level": 2}}, {"headings_1": {"content": "August, 2023;", "page": 63, "level": 1}}], "page": 63, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Deep crack in the bathroom wall- walls about to fall apart. \nCracks in the splash apron Poor finishing \n32,749,679 At the time of inspection 29", "metadata": {"headings": [{"headings_0": {"content": "satisfactory.", "page": 63, "level": 2}}, {"headings_1": {"content": "August, 2023;", "page": 63, "level": 1}}, [{"headings_0": {"content": "satisfactory.", "page": 63, "level": 2}}, {"headings_1": {"content": "August, 2023;", "page": 63, "level": 1}}]], "page": 63, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "August, 2023;", "metadata": {"headings": [{"headings_0": {"content": "August, 2023;", "page": 63, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 63, "level": 2}}], "page": 63, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Project was completed within the duration in the under SFG contract. Works were done as per bills of Quantities and however workmanship was not satisfactory. \n59 \nThe splash apron was poorly constructed and had cracks. \nPoor workmanship on the \n12-Human Construction of a 2 M/S Pure Capital stance lined latrine Logistics Development with a urinal shelter Limited \nat Kisomere P/S", "metadata": {"headings": [{"headings_0": {"content": "August, 2023;", "page": 63, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 63, "level": 2}}, [{"headings_0": {"content": "August, 2023;", "page": 63, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 63, "level": 2}}], [{"headings_0": {"content": "August, 2023;", "page": 63, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 63, "level": 2}}], [{"headings_0": {"content": "August, 2023;", "page": 63, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 63, "level": 2}}], [{"headings_0": {"content": "August, 2023;", "page": 63, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 63, "level": 2}}]], "page": 63, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "finishing.", "metadata": {"headings": [{"headings_0": {"content": "finishing.", "page": 64, "level": 3}}, {"headings_1": {"content": "August, 2023;", "page": 63, "level": 3}}], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13,030,504 At the time of inspection 29", "metadata": {"headings": [{"headings_0": {"content": "finishing.", "page": 64, "level": 3}}, {"headings_1": {"content": "August, 2023;", "page": 63, "level": 3}}], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "August, 2023;", "metadata": {"headings": [{"headings_0": {"content": "August, 2023;", "page": 64, "level": 3}}, {"headings_1": {"content": "finishing.", "page": 64, "level": 3}}], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Project was completed within the duration in the \nunder SFG contract. \nWorks were done as per bills of Quantities and", "metadata": {"headings": [{"headings_0": {"content": "August, 2023;", "page": 64, "level": 3}}, {"headings_1": {"content": "finishing.", "page": 64, "level": 3}}, [{"headings_0": {"content": "August, 2023;", "page": 64, "level": 3}}, {"headings_1": {"content": "finishing.", "page": 64, "level": 3}}], [{"headings_0": {"content": "August, 2023;", "page": 64, "level": 3}}, {"headings_1": {"content": "finishing.", "page": 64, "level": 3}}]], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "workmanship", "metadata": {"headings": [{"headings_0": {"content": "workmanship", "page": 64, "level": 3}}, {"headings_1": {"content": "August, 2023;", "page": 64, "level": 3}}], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "was \n12-Human Construction of a 5 M/S Bakajjo Capital stance VIP line Enterprises Development latrine at Kakoora Limited Primary school", "metadata": {"headings": [{"headings_0": {"content": "workmanship", "page": 64, "level": 3}}, {"headings_1": {"content": "August, 2023;", "page": 64, "level": 3}}, [{"headings_0": {"content": "workmanship", "page": 64, "level": 3}}, {"headings_1": {"content": "August, 2023;", "page": 64, "level": 3}}]], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "satisfactory.", "metadata": {"headings": [{"headings_0": {"content": "satisfactory.", "page": 64, "level": 3}}, {"headings_1": {"content": "workmanship", "page": 64, "level": 3}}], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "32,251,170 At the time of inspection 29", "metadata": {"headings": [{"headings_0": {"content": "satisfactory.", "page": 64, "level": 3}}, {"headings_1": {"content": "workmanship", "page": 64, "level": 3}}], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "August, 2023;", "metadata": {"headings": [{"headings_0": {"content": "August, 2023;", "page": 64, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 64, "level": 3}}], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Project was completed within the duration in the \nunder SFG contract. \nWorks were done as per bills of Quantities and", "metadata": {"headings": [{"headings_0": {"content": "August, 2023;", "page": 64, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 64, "level": 3}}, [{"headings_0": {"content": "August, 2023;", "page": 64, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 64, "level": 3}}], [{"headings_0": {"content": "August, 2023;", "page": 64, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 64, "level": 3}}]], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "workmanship", "metadata": {"headings": [{"headings_0": {"content": "workmanship", "page": 64, "level": 3}}, {"headings_1": {"content": "August, 2023;", "page": 64, "level": 3}}], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "was", "metadata": {"headings": [{"headings_0": {"content": "workmanship", "page": 64, "level": 3}}, {"headings_1": {"content": "August, 2023;", "page": 64, "level": 3}}], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "satisfactory.", "metadata": {"headings": [{"headings_0": {"content": "satisfactory.", "page": 64, "level": 3}}, {"headings_1": {"content": "workmanship", "page": 64, "level": 3}}], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "satisfactory.", "page": 64, "level": 3}}, {"headings_1": {"content": "workmanship", "page": 64, "level": 3}}], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "111,197,259", "metadata": {"headings": [{"headings_0": {"content": "111,197,259", "page": 64, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 64, "level": 3}}], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "60 \nSN Invoice \nNumber Number \nPROD/MAY/25/16 389661 Philip Kutegeka Facilitation for monitoring and supervision of construction of fish Ngongaha drying racks in walukuba Inding site \n822366 \nEFT / Payme Audit Check nt Amo remarks Number Date unt \n5821342 08/06/ 820,0 Ineligible 2023 00 activity \nPROD/MAY/25/16 645667 Wakame \n\\| 280,0 Ineligible \n\\_ Facilitation for monitoring and supervision of construction of fish \n5823861 08/06/ \nMaurice drying racks in walukuba Inding site \n2023 00 activity 1008363 \n.", "metadata": {"headings": [{"headings_0": {"content": "111,197,259", "page": 64, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 64, "level": 3}}, [{"headings_0": {"content": "111,197,259", "page": 64, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 64, "level": 3}}], [{"headings_0": {"content": "111,197,259", "page": 64, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 64, "level": 3}}], [{"headings_0": {"content": "111,197,259", "page": 64, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 64, "level": 3}}], [{"headings_0": {"content": "111,197,259", "page": 64, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 64, "level": 3}}], [{"headings_0": {"content": "111,197,259", "page": 64, "level": 3}}, {"headings_1": {"content": "satisfactory.", "page": 64, "level": 3}}]], "page": 64, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PROD/JUN/20/15", "metadata": {"headings": [{"headings_0": {"content": "PROD/JUN/20/15", "page": 65, "level": 2}}, {"headings_1": {"content": "111,197,259", "page": 64, "level": 3}}], "page": 65, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "389904 Mbabazi Harriet Commissioning of the slaughter shade at kijangi auction market \n6433449 28/06/ 827,0 Ineligible 832602 \n2023 00 activity PROD/MAY/19/02 389904 \\_ Mbabazi Harriet \\_ facilitation for launching of construction of slaughter shede in \n5814752 08/06/ 673,0 Ineligible . 832602 kijangi auction market \n. 00 activity \n2023 \nPROD/MAY/25/16 1083785 Rogers \nfacilitation for monitoring and supervision of construction of fish \n5828877 08/06/ 55,00 Ineligible Tumukugize drying racks in walukuba Inding site \n2023 activity", "metadata": {"headings": [{"headings_0": {"content": "PROD/JUN/20/15", "page": 65, "level": 2}}, {"headings_1": {"content": "111,197,259", "page": 64, "level": 3}}, [{"headings_0": {"content": "PROD/JUN/20/15", "page": 65, "level": 2}}, {"headings_1": {"content": "111,197,259", "page": 64, "level": 3}}]], "page": 65, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PROD/JUN/6/02", "metadata": {"headings": [{"headings_0": {"content": "PROD/JUN/6/02", "page": 65, "level": 2}}, {"headings_1": {"content": "PROD/JUN/20/15", "page": 65, "level": 2}}], "page": 65, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "581062 \\| Babihemaiso \nfacilitation for techenical support and supervision of micro scale 5874615 15/06/ 315,0 Ineligible Doreen 973598 \\| demo installation \n2023 00 activity PROD/MAY/25/16 389743 Businge Ronald facilitation for monitoring and supervision of construction of fish \n5807916 08/06/ 55,00 Ineligible 832606 drying racks in walukuba Inding site \n2023 activity PROD/MAY/25/16", "metadata": {"headings": [{"headings_0": {"content": "PROD/JUN/6/02", "page": 65, "level": 2}}, {"headings_1": {"content": "PROD/JUN/20/15", "page": 65, "level": 2}}], "page": 65, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kugonza", "metadata": {"headings": [{"headings_0": {"content": "Kugonza", "page": 67, "level": 2}}, {"headings_1": {"content": "PROD/JUN/6/02", "page": 65, "level": 2}}], "page": 67, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Facilitation for parish chief pdm activities quarter iv 2022/2023 \n37 PROD/NOV16/03 389661 Philip Kutegeka facilitation for monitoring and mentoring of field staff and Ngongaha supervision of fisheries establishments for quarter i 2022/2023 822366 \n38 PROD/NOV/30/02 850604 Godfrey \nFacilitation for extension services in the sub county for quarter one Tibejuka 2022/2023 fy \n39 PROD/DEC/15/35 389643 Okugizibwe . facilitation for parish development committee in butiaba sub Ronald 822582 ' county walukuba parish \n40 PROD/DEC/15/28 1052842 Joselyne \nFacilitation for parish development committee in biiso town council \n3043269 21/12/ 250,0 Ineligible 2022 00 activity 2112828 18/11/ 500,0 Ineligible 2022 00 activity \n3669020 06/02/ 500,0 Ineligible 2023 00 activity \n3043343 21/12/ 250,0 Ineligible 2022 00 activity 3043263 21/12/ 250,0 Ineligible 2022 00 activity 6440175 28/06/ 250,0 Ineligible 2023 00 activity 2112828 18/11/ 600,0 Ineligible 2022 00 activity \n2586772 09/12/ 290,0 Ineligible 2022 00 activity 3032561 21/12/ 250,0 Ineligible 2022 00 activity 3043268 21/12/ 250,0 Ineligible Kugonza kigungu ward \n2022 00 activity 41 PROD/JUN/6/04", "metadata": {"headings": [{"headings_0": {"content": "Kugonza", "page": 67, "level": 2}}, {"headings_1": {"content": "PROD/JUN/6/02", "page": 65, "level": 2}}, [{"headings_0": {"content": "Kugonza", "page": 67, "level": 2}}, {"headings_1": {"content": "PROD/JUN/6/02", "page": 65, "level": 2}}], [{"headings_0": {"content": "Kugonza", "page": 67, "level": 2}}, {"headings_1": {"content": "PROD/JUN/6/02", "page": 65, "level": 2}}], [{"headings_0": {"content": "Kugonza", "page": 67, "level": 2}}, {"headings_1": {"content": "PROD/JUN/6/02", "page": 65, "level": 2}}], [{"headings_0": {"content": "Kugonza", "page": 67, "level": 2}}, {"headings_1": {"content": "PROD/JUN/6/02", "page": 65, "level": 2}}], [{"headings_0": {"content": "Kugonza", "page": 67, "level": 2}}, {"headings_1": {"content": "PROD/JUN/6/02", "page": 65, "level": 2}}]], "page": 67, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "581062 Babihemaiso", "metadata": {"headings": [{"headings_0": {"content": "581062 Babihemaiso", "page": 67, "level": 3}}, {"headings_1": {"content": "Kugonza", "page": 67, "level": 2}}], "page": 67, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Facilitation for inspection and certification of agro chemical in put 5874615 15/06/ 684,0 Ineligible Doreen 973598 \\_ in the subcounties of biiso kihungya,buliisa,ngwedo,kigwera and \n2023 00 activity , \n\\_ buliis town council \n\u2014 \n42 PROD/MAY/30/07 645678 Andrew", "metadata": {"headings": [{"headings_0": {"content": "581062 Babihemaiso", "page": 67, "level": 3}}, {"headings_1": {"content": "Kugonza", "page": 67, "level": 2}}], "page": 67, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tumusiime", "metadata": {"headings": [{"headings_0": {"content": "Tumusiime", "page": 67, "level": 1}}, {"headings_1": {"content": "581062 Babihemaiso", "page": 67, "level": 3}}], "page": 67, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1008361 \nfacilitation for parish chief pdm activities quarter iv 2022/2023 \n43 PROD/DEC/7/02 \n581062 \u0131 Babihemaiso \\| Facilitation for assesment of food security farmers in the sub Doreen 973598 counties \nAd PROD/DEC/15/14 1052142 Jovlars Abigaba Facilitation for parish development committee in buliisa town council western ward", "metadata": {"headings": [{"headings_0": {"content": "Tumusiime", "page": 67, "level": 1}}, {"headings_1": {"content": "581062 Babihemaiso", "page": 67, "level": 3}}, [{"headings_0": {"content": "Tumusiime", "page": 67, "level": 1}}, {"headings_1": {"content": "581062 Babihemaiso", "page": 67, "level": 3}}], [{"headings_0": {"content": "Tumusiime", "page": 67, "level": 1}}, {"headings_1": {"content": "581062 Babihemaiso", "page": 67, "level": 3}}], [{"headings_0": {"content": "Tumusiime", "page": 67, "level": 1}}, {"headings_1": {"content": "581062 Babihemaiso", "page": 67, "level": 3}}]], "page": 67, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "metadata": {"headings": [{"headings_0": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}, {"headings_1": {"content": "Tumusiime", "page": 67, "level": 1}}], "page": 67, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "kahemurwa ward \n63 \n5805849 08/06/ 250,0 Ineligible 2023 00 activity \n2584265 09/12/ 375,0 Ineligible 2022 00 activity 3043149 21/12/ 250,0 Ineligible 2022 00 activity 3043238 21/12/ 250,0 Ineligible 2022 00 activity \n46 PROD/MAY/30/11 1053066 Cliffdavis Kusiima Kasangalu \nfacilitation for parish chief pdm activities quarter iv 2022/2023 \n47 PROD/DEC/15/31 593883 Mpairwe Lillian Facilitation for parish development committee in biiso sub county 981405 biiso parish \n48 PROD/NOV/30/12 389908 Mubiru Rashid Facilitation for monitoring ,mentoring and supervision of vet staff 822565 quarter ii 2022/2023 fy \n49 PROD/NOV/30/01 \n850603 Mbarwa Baguma Facilitation for extension services in the sub county for quarter one Bright 2022/2023 fy \n50 PROD/NOV/30/03 850604 Godfrey \nFacilitation for extension services in the sub county for quarter two Tibejuka 2022/2023 fy \n51 PROD/DEC/15/16 389734 Bitadwa Dennis facilitation for parish development committee in buliisa town 800775 council eastern ward \n52 PROD/MAY/30/12 1053256 Hannington", "metadata": {"headings": [{"headings_0": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}, {"headings_1": {"content": "Tumusiime", "page": 67, "level": 1}}, [{"headings_0": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}, {"headings_1": {"content": "Tumusiime", "page": 67, "level": 1}}], [{"headings_0": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}, {"headings_1": {"content": "Tumusiime", "page": 67, "level": 1}}], [{"headings_0": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}, {"headings_1": {"content": "Tumusiime", "page": 67, "level": 1}}], [{"headings_0": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}, {"headings_1": {"content": "Tumusiime", "page": 67, "level": 1}}], [{"headings_0": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}, {"headings_1": {"content": "Tumusiime", "page": 67, "level": 1}}], [{"headings_0": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}, {"headings_1": {"content": "Tumusiime", "page": 67, "level": 1}}], [{"headings_0": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}, {"headings_1": {"content": "Tumusiime", "page": 67, "level": 1}}], [{"headings_0": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}, {"headings_1": {"content": "Tumusiime", "page": 67, "level": 1}}]], "page": 67, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Businge", "metadata": {"headings": [{"headings_0": {"content": "Businge", "page": 68, "level": 2}}, {"headings_1": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}], "page": 68, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1158504 \nFacilitation for parish chief pdm activities quarter iv 2022/2023 \n53 PROD/MAY/30/10 389746 Busobozi Sulait Facilitation for parish chief pdm activities quarter iv 2022/2023 800772 \n54 PROD/NOV/30/10 389661 Philip Kutegeka Facilitation for monitoring and mentoring of fisheries field staff for Ngongaha quarter ii 2022/2023 \n822366 \n55 PROD/DEC/15/17 389746 Busobozi Sulait Facilitation for parish development committee in buliisa town 800772 council central ward \n56 PROD/DEC/15/19 593883 Mpairwe Lillian Facilitation for parish development committee in biiso sub county 981405 nyamasoga parish \n57 PROD/DEC/15/21 1053469 Oscar Kugonza Facilitation for parish development committee in butiaba town \n58 PROD/JUN/16/09 645592 Tumusiime \ncouncil western ward \nFacilitation for conducting environmental social safe guards for Rogers 1008519 micro scale irrigation \n59 PROD/NOV/30/17 837433 Matia Alinaitwe Facilitation for farmer gardens assesments destroyed by elephants \n60 PROD/DEC/15/15 389521 Kato Jacob \nin buliisa sub county \nFacilitation for parish development committee in buliisa town 800773 council northern ward \n61 PROD/DEC/15/22 1052839 Mugisa Karungi Facilitation for parish development committee in butiaba town council northern ward \n64 \n5826860 08/06/ 250,0 Ineligible 2023 00 activity \n3023509 21/12/ 250,0 Ineligible 2022 00 activity 2590732 09/12/ 550,0 Ineligible 2022 00 activity 2590435 09/12/ 289,0 Ineligible 2022 00 activity 2586772 09/12/ 456,3 Ineligible 2022 82 activity 3009760 21/12/ 250,0 Ineligible 2022 00 activity 5826890 08/06/ 250,0 Ineligible 2023 00 activity \n5807927 08/06/ 250,0 Ineligible 2023 00 activity 2594658 09/12/ 600,0 Ineligible 2022 00 activity \n3010193 21/12/ 250,0 Ineligible 2022 00 activity 3023509 21/12/ 250,0 Ineligible 2022 00 activity 3043374 21/12/ 250,0 Ineligible 2022 00 activity 6437992 28/06/ 1,087, Ineligible 2023 000 activity 2854079 19/12/ 300,0 Ineligible 2022 00 activity 3018272 21/12/ 250,0 Ineligible 2022 00 activity 3043266 21/12/ 250,0 Ineligible 2022 00 activity \n62 PROD/NOV/30/08 \n389495 Kaahwa Robert Facilitation for monitoring of the field extension workers and some Mbabazi 822558 of thier activities in upper buliisa and lower buliisa \n63 PROD/NOV/30/13 \\| \n389707 \\| Namirimu Sarah Facilitation for implimentation first quarter planned activities of \n\u2018 Smailie \n822575 \\_ farmer exposure visit ,mantance of motor cycles and monitoring 64 PROD/DEC/15/18 1052826 Owen Bisoborwa Facilitation for parish development committee in kigwera sub \n65 PROD/MAY/30/09 1085114 Goefrey", "metadata": {"headings": [{"headings_0": {"content": "Businge", "page": 68, "level": 2}}, {"headings_1": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}, [{"headings_0": {"content": "Businge", "page": 68, "level": 2}}, {"headings_1": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}], [{"headings_0": {"content": "Businge", "page": 68, "level": 2}}, {"headings_1": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}], [{"headings_0": {"content": "Businge", "page": 68, "level": 2}}, {"headings_1": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}], [{"headings_0": {"content": "Businge", "page": 68, "level": 2}}, {"headings_1": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}], [{"headings_0": {"content": "Businge", "page": 68, "level": 2}}, {"headings_1": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}], [{"headings_0": {"content": "Businge", "page": 68, "level": 2}}, {"headings_1": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}], [{"headings_0": {"content": "Businge", "page": 68, "level": 2}}, {"headings_1": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}], [{"headings_0": {"content": "Businge", "page": 68, "level": 2}}, {"headings_1": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}], [{"headings_0": {"content": "Businge", "page": 68, "level": 2}}, {"headings_1": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}], [{"headings_0": {"content": "Businge", "page": 68, "level": 2}}, {"headings_1": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}], [{"headings_0": {"content": "Businge", "page": 68, "level": 2}}, {"headings_1": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}], [{"headings_0": {"content": "Businge", "page": 68, "level": 2}}, {"headings_1": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}], [{"headings_0": {"content": "Businge", "page": 68, "level": 2}}, {"headings_1": {"content": "45 PROD/DEC/15/24 1052674 Ronny Businge | Facilitation for parish development committee in biiso town council", "page": 67, "level": 1}}]], "page": 68, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kisembo", "metadata": {"headings": [{"headings_0": {"content": "Kisembo", "page": 69, "level": 1}}, {"headings_1": {"content": "Businge", "page": 68, "level": 2}}], "page": 69, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "66 PROD/DEC/15/06 1053243 Evaline \ncounty kigwera parish \nFacilitation for parish chief pdm activities quarter iv 2022/2023 \\_ \nFacilitation for parish development committee in buliisa sub county Atugonza kigoya parish \nTotal \n65 \n2587738 09/12/ 1,000, Ineligible 2022 000 activity 2592169 09/12/ 629,0 Ineligible 2022 00 activity 3043261 21/12/ 250,0 Ineligible 2022 00 activity 5828963 08/06/ 250,0 Ineligible 2023 00 activity 3043326 21/12/ 250,0 Ineligible 2022 00 activity", "metadata": {"headings": [{"headings_0": {"content": "Kisembo", "page": 69, "level": 1}}, {"headings_1": {"content": "Businge", "page": 68, "level": 2}}, [{"headings_0": {"content": "Kisembo", "page": 69, "level": 1}}, {"headings_1": {"content": "Businge", "page": 68, "level": 2}}], [{"headings_0": {"content": "Kisembo", "page": 69, "level": 1}}, {"headings_1": {"content": "Businge", "page": 68, "level": 2}}], [{"headings_0": {"content": "Kisembo", "page": 69, "level": 1}}, {"headings_1": {"content": "Businge", "page": 68, "level": 2}}], [{"headings_0": {"content": "Kisembo", "page": 69, "level": 1}}, {"headings_1": {"content": "Businge", "page": 68, "level": 2}}]], "page": 69, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23,9 49,3", "metadata": {"headings": [{"headings_0": {"content": "23,9 49,3", "page": 69, "level": 2}}, {"headings_1": {"content": "Kisembo", "page": 69, "level": 1}}], "page": 69, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "82 \nAppendix 13 (b): Expenditure on complementary services under contrary Account item codes \nInvoice Supplier Description Amount Account charged Recommended Number Account Name \nPROD/JUN/20/21 Lead Forward Blessed \nPayment For Construction Of Two Construction And Demos For Micro Scale Irrigation Engineering Co Ltd System \nPROD/JUN/20/22 Lead Forward Blessed \nPayment For Construction Of Two Construction And Demos For Micro Scale Irrigation Engineering Co Ltd System \nPROD/JUN/20/21 Lead Forward Blessed Payment For Construction Of Two Construction And Demos For Micro Scale Irrigation Engineering Co Ltd System \nPROD/JUN/16/11 Matia Alinaitwe \nFacilitation For Exchange Visit To Nwoya District For Micro Scale \n33,619,017 228001 Maintenance - 224006 and 312202 Buildings and (demonstrations) Structures \n1,139,193 225204 Monitoring and 224006 and 312202 Supervision of capital (demonstrations) work \n2,017,141 491002 Clearing \n224006 and 312202 Account - With-holding (demonstrations) Tax Payable \n1,725,180 211106 Allowances 221002 (awareness", "metadata": {"headings": [{"headings_0": {"content": "23,9 49,3", "page": 69, "level": 2}}, {"headings_1": {"content": "Kisembo", "page": 69, "level": 1}}, [{"headings_0": {"content": "23,9 49,3", "page": 69, "level": 2}}, {"headings_1": {"content": "Kisembo", "page": 69, "level": 1}}], [{"headings_0": {"content": "23,9 49,3", "page": 69, "level": 2}}, {"headings_1": {"content": "Kisembo", "page": 69, "level": 1}}], [{"headings_0": {"content": "23,9 49,3", "page": 69, "level": 2}}, {"headings_1": {"content": "Kisembo", "page": 69, "level": 1}}], [{"headings_0": {"content": "23,9 49,3", "page": 69, "level": 2}}, {"headings_1": {"content": "Kisembo", "page": 69, "level": 1}}], [{"headings_0": {"content": "23,9 49,3", "page": 69, "level": 2}}, {"headings_1": {"content": "Kisembo", "page": 69, "level": 1}}]], "page": 69, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "(Incl. Casuals,", "page": 70, "level": 2}}, {"headings_1": {"content": "23,9 49,3", "page": 69, "level": 2}}], "page": 70, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "raising of local Irrigation Programme Temporary, sitting leaders) \nPROD/JUN/16/11 Matia Alinaitwe \nFacilitation For Exchange Visit To Nwoya District For Micro Scale", "metadata": {"headings": [{"headings_0": {"content": "(Incl. Casuals,", "page": 70, "level": 2}}, {"headings_1": {"content": "23,9 49,3", "page": 69, "level": 2}}, [{"headings_0": {"content": "(Incl. Casuals,", "page": 70, "level": 2}}, {"headings_1": {"content": "23,9 49,3", "page": 69, "level": 2}}]], "page": 70, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 2}}, {"headings_1": {"content": "(Incl. Casuals,", "page": 70, "level": 2}}], "page": 70, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5,756,820 227001 Travel inland 221002 (awareness raising of local Irrigation Programme leaders PROD/APR/18/01 Babihemaiso Doreen Facilitation For Awareness Raising \n973598 \nEvent On Micro -Scale Irrigation \nPrograme For Lower Council Leadership \nOpinion Leaders,Religious Leaders \n, \nAnd Lci In Biiso ,Kigwera And \nPROD/APR/19/02 Matia Alinaitwe \nKuhungya Sub Counties Facilitation For Awareness Raising Event On Micro Scale Irrigation In Buliisa Sub County \nPROD/APR/18/02 Lukumu Gilbert 1012639 Facilitation For Awareness Meeting Of Farmers On Micro Scale Irrigation Programme In Kihungya Sub County \nPROD/JAN/13/01 Babihemaiso Doreen Facilitation For Awareness Raising 973598 \nEvent On Micro Scale Irrigation In Biiso ;Ngwedo And Kigwera Sub Counties \n66 \n2,440,000 211106 Allowances 221002 (awareness (Incl. Casuals, raising of local Temporary, sitting leaders)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 2}}, {"headings_1": {"content": "(Incl. Casuals,", "page": 70, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 70, "level": 2}}, {"headings_1": {"content": "(Incl. Casuals,", "page": 70, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 70, "level": 2}}, {"headings_1": {"content": "(Incl. Casuals,", "page": 70, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 70, "level": 2}}, {"headings_1": {"content": "(Incl. Casuals,", "page": 70, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 70, "level": 2}}, {"headings_1": {"content": "(Incl. Casuals,", "page": 70, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 70, "level": 2}}, {"headings_1": {"content": "(Incl. Casuals,", "page": 70, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 70, "level": 2}}, {"headings_1": {"content": "(Incl. Casuals,", "page": 70, "level": 2}}]], "page": 70, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 2}}], "page": 70, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,490,000 211106 Allowances 221002 (awareness (Incl. Casuals, \nraising of local Temporary, sitting leaders)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 2}}], "page": 70, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 2}}], "page": 70, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,729,000 211106 Allowances 221002 (awareness (Incl. Casuals, \nraising of farmers)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 2}}], "page": 70, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 70, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 2}}], "page": 70, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 70, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 70, "level": 2}}], "page": 70, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 2}}, {"headings_1": {"content": "sitting", "page": 70, "level": 2}}], "page": 70, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3,445,000 211106 Allowances 221002 (awareness (Incl. Casuals, raising of local", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 2}}, {"headings_1": {"content": "sitting", "page": 70, "level": 2}}], "page": 70, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "leaders)", "metadata": {"headings": [{"headings_0": {"content": "leaders)", "page": 70, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 70, "level": 2}}], "page": 70, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 71, "level": 2}}, {"headings_1": {"content": "leaders)", "page": 70, "level": 2}}], "page": 71, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PROD/MAR/7/02 Babihemaiso Doreen 973598 \nFacilitatio For Awareness Raising Event \\_ \nOn Micro Scale Irrigation Programme \\_ \n\u201a At Sub County Level In Ngwedo And \n\\_ Buliisa Sub County \nPROD/MAR/7/01 Babihemaiso Doreen Facilitation For Awareness Raising 973598 \nEvent On Micro Scale Irrigation Programm For Lower Local Council Leadership In Ngwedo And Buliisa Sub \nPROD/APR/17/02 Collin Wamara", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 71, "level": 2}}, {"headings_1": {"content": "leaders)", "page": 70, "level": 2}}, [{"headings_0": {"content": "Temporary, sitting", "page": 71, "level": 2}}, {"headings_1": {"content": "leaders)", "page": 70, "level": 2}}], [{"headings_0": {"content": "Temporary, sitting", "page": 71, "level": 2}}, {"headings_1": {"content": "leaders)", "page": 70, "level": 2}}], [{"headings_0": {"content": "Temporary, sitting", "page": 71, "level": 2}}, {"headings_1": {"content": "leaders)", "page": 70, "level": 2}}], [{"headings_0": {"content": "Temporary, sitting", "page": 71, "level": 2}}, {"headings_1": {"content": "leaders)", "page": 70, "level": 2}}]], "page": 71, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 71, "level": 2}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 2}}], "page": 71, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Facilitation For Awareness Meeting On \\_ \nMicro Scale Irrigation In Biiso Sub", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 71, "level": 2}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 2}}], "page": 71, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "County", "page": 71, "level": 2}}], "page": 71, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2,390,000 211106 Allowances 221002 (awareness (Incl. Casuals, raising of local Temporary, sitting leaders) allowances) \n1,665,000 211106 Allowances 221002 (awareness (Incl. Casuals, raising of local Temporary, sitting leaders) allowances) \n1,650,000 211106 Allowances 221002 (awareness", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "County", "page": 71, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "County", "page": 71, "level": 2}}]], "page": 71, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}], "page": 71, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "raising of local County Temporary, sitting leaders) \nPROD/MAY/18/06 Benjamin Musinguzi \nFacilitation For Micro Scale Awareness \nCreation On Micro Scale Irrigation In Ngwedo Sub County \nPROD/MAY/11/01 Ayesiza Darlian 1008358 \\_ Facilitation To Carry Awareness Raising Awareness On Small Scale Irrigation \nPROD/MAY/22/06 Lukumu Gilbert 1012639 Facilitation For Data Collection On \nMicro Scale Irrigation Programme In \nallowances) \n1,162,500 211106 Allowances 221002 (awareness", "metadata": {"headings": [{"headings_0": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}, [{"headings_0": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}], [{"headings_0": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}], [{"headings_0": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}], [{"headings_0": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}], [{"headings_0": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}], [{"headings_0": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}]], "page": 71, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}, {"headings_1": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}], "page": 71, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "raising of local Temporary, sitting leaders) allowances) \n1,506,000 211106 Allowances 221002 (awareness (Incl. Casuals, \nraising of local Temporary, sitting leaders) allowances) \n1,465,200 211106 Allowances \n211102, 211103 and (Incl. Casuals, \n227004 (farm visits), Kihungya Temporary, sitting \nPROD/MAY/22/02 Babihemaiso Doreen \\_ Facilitation For Launching Installation 973598 \nOf Micro Scale Irrigation Demos In Kihungya And Buliisa Town Council \nPROD/JUN/16/15 Lukumu Gilbert 1012639 Facilitation For Farm Visit On Micro Scale Irrigation \n67 \nallowances) \n1,010,000 211106 Allowances \n211102, 211103 and (Incl. Casuals, 227004 (farm visits), Temporary, sitting \nallowances) \n1,000,000 211106 Allowances \n211102, 211103 and (Incl. Casuals, \n227004 (farm visits),", "metadata": {"headings": [{"headings_0": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}, {"headings_1": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}, [{"headings_0": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}, {"headings_1": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}], [{"headings_0": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}, {"headings_1": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}], [{"headings_0": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}, {"headings_1": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}], [{"headings_0": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}, {"headings_1": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}]], "page": 71, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 71, "level": 2}}, {"headings_1": {"content": "(Incl. Casuals,", "page": 71, "level": 2}}], "page": 71, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 2}}], "page": 71, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PROD/JUN/16/15 Lukumu Gilbert 1012639 Facilitation For Farm Visit On Micro \nPROD/MAY/22/01 Babihemaiso Doreen \nScale Irrigation \nFacilitation To Carry Out Farm Visit In 973598 Kihungya, Biiso, Buliisa, Ngwedo And Kigwera Sub Counties \nPROD/JUN/20/20 Babihemaiso Doreen Radio Talk Show On Micro Scale 973598 Irrigation \nPROD/APR/19/03 Babihemaiso Doreen Facilitation For Radio Talk Shows 973598 \nDuring Awareness Meeting On Micro Scale Irrigation Programe PROD/APR/19/03 Babihemaiso Doreen Facilitation For Radio Talk Shows 973598 \nDuring Awareness Meeting On Micro Scale Irrigation Programe \nPROD/APR/19/03 Kaahwa Robert Mbabazi Facilitation For Radio Talk Shows 822558 \nDuring Awareness Meeting On Micro Scale Irrigation Programe \nPROD/APR/19/03 Kibaratenda Arthur 832632 Facilitation For Radio Talk Shows During Awareness Meeting On Micro Scale Irrigation Programe \nTotal \n68 \n1,220,000 211106 Allowances \n211102, 211103 and (Incl. Casuals, \n227004 (farm visits), Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 71, "level": 1}}, {"headings_1": {"content": "Temporary, sitting", "page": 71, "level": 2}}]], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 72, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2,925,000 211106 Allowances 211102, 211103 and (Incl. Casuals, \n227004 (farm visits),", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 72, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 72, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 71, "level": 1}}]], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 72, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 72, "level": 2}}], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 72, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 72, "level": 2}}], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 72, "level": 2}}, {"headings_1": {"content": "sitting", "page": 72, "level": 2}}], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6,490,000 227004 Fuel, \n221002 (awareness Lubricants and Oils \nraising of local", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 72, "level": 2}}, {"headings_1": {"content": "sitting", "page": 72, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 72, "level": 2}}, {"headings_1": {"content": "sitting", "page": 72, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 72, "level": 2}}, {"headings_1": {"content": "sitting", "page": 72, "level": 2}}]], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "leaders)", "metadata": {"headings": [{"headings_0": {"content": "leaders)", "page": 72, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 72, "level": 2}}], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "600,000 227004 Fuel, \n221002 (awareness Lubricants and Oils raising of local", "metadata": {"headings": [{"headings_0": {"content": "leaders)", "page": 72, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 72, "level": 2}}], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "leaders)", "metadata": {"headings": [{"headings_0": {"content": "leaders)", "page": 72, "level": 2}}, {"headings_1": {"content": "leaders)", "page": 72, "level": 2}}], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "945,000 211106 Allowances 221002 (awareness (Incl. Casuals, raising of local Temporary, sitting leaders)", "metadata": {"headings": [{"headings_0": {"content": "leaders)", "page": 72, "level": 2}}, {"headings_1": {"content": "leaders)", "page": 72, "level": 2}}], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 72, "level": 2}}, {"headings_1": {"content": "leaders)", "page": 72, "level": 2}}], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "420,000 211106 Allowances 221002 (awareness (Incl. Casuals, raising of local Temporary, sitting leaders)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 72, "level": 2}}, {"headings_1": {"content": "leaders)", "page": 72, "level": 2}}], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 72, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 72, "level": 2}}], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "330,000 211106 Allowances 221002 (awareness (Incl. Casuals, \nraising of local Temporary, sitting leaders)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 72, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 72, "level": 2}}], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 72, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 72, "level": 2}}], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "78,140,051", "metadata": {"headings": [{"headings_0": {"content": "78,140,051", "page": 72, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 72, "level": 2}}], "page": 72, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 14: Lacking essential equipment \nSn QUANTITY ACTUAL CONDITION", "metadata": {"headings": [{"headings_0": {"content": "78,140,051", "page": 72, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 72, "level": 2}}], "page": 73, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EQUIPMENT ~ PURPOSE", "metadata": {"headings": [{"headings_0": {"content": "EQUIPMENT ~ PURPOSE", "page": 73, "level": 2}}, {"headings_1": {"content": "78,140,051", "page": 72, "level": 2}}], "page": 73, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REQUIRED 1 3 Phase Automatic generator Provide backup \n1 power/alternative power \nOperating spot light Provide focus light in operating area \ncesarean section set Delivering pregnant mothers Hernia set \nSurgery for hernia patients Evacuation set Completion of retained productions of conception Infant Radiant Warmer Provide warmth for the newborns in theatre Amputation set \nCutting off a bony part of the", "metadata": {"headings": [{"headings_0": {"content": "EQUIPMENT ~ PURPOSE", "page": 73, "level": 2}}, {"headings_1": {"content": "78,140,051", "page": 72, "level": 2}}, [{"headings_0": {"content": "EQUIPMENT ~ PURPOSE", "page": 73, "level": 2}}, {"headings_1": {"content": "78,140,051", "page": 72, "level": 2}}]], "page": 73, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "limb", "metadata": {"headings": [{"headings_0": {"content": "limb", "page": 73, "level": 1}}, {"headings_1": {"content": "EQUIPMENT ~ PURPOSE", "page": 73, "level": 2}}], "page": 73, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Skin graft set Skin transplant \nPaed weighing machine Weighing weights for delivered babies in theatre \n10 Incubators Provide warmth for the premature babies \n11 Delivery set Delivering mothers \n12 Phototherapy machine Provides the phototherapy to babies with jaundice condition 13 Spot light for evacuation Used to focus when undertaking procedures \n14 Abdominal Ultra Sound Scan Scanning \n15 Exploratory laparotomy set abdominal operations \n69", "metadata": {"headings": [{"headings_0": {"content": "limb", "page": 73, "level": 1}}, {"headings_1": {"content": "EQUIPMENT ~ PURPOSE", "page": 73, "level": 2}}, [{"headings_0": {"content": "limb", "page": 73, "level": 1}}, {"headings_1": {"content": "EQUIPMENT ~ PURPOSE", "page": 73, "level": 2}}], [{"headings_0": {"content": "limb", "page": 73, "level": 1}}, {"headings_1": {"content": "EQUIPMENT ~ PURPOSE", "page": 73, "level": 2}}]], "page": 73, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "QUANTITY", "metadata": {"headings": [{"headings_0": {"content": "QUANTITY", "page": 73, "level": 2}}, {"headings_1": {"content": "limb", "page": 73, "level": 1}}], "page": 73, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 The present one is not functioning and has constant mechanical breakdown.", "metadata": {"headings": [{"headings_0": {"content": "QUANTITY", "page": 73, "level": 2}}, {"headings_1": {"content": "limb", "page": 73, "level": 1}}], "page": 73, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Non-functional", "metadata": {"headings": [{"headings_0": {"content": "Non-functional", "page": 73, "level": 1}}, {"headings_1": {"content": "QUANTITY", "page": 73, "level": 2}}], "page": 73, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 more needed 6 More needed 3 more need", "metadata": {"headings": [{"headings_0": {"content": "Non-functional", "page": 73, "level": 1}}, {"headings_1": {"content": "QUANTITY", "page": 73, "level": 2}}], "page": 73, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Non-functional", "metadata": {"headings": [{"headings_0": {"content": "Non-functional", "page": 73, "level": 1}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], "page": 73, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Not available \nNot available \n1 more needed. Available non- functional", "metadata": {"headings": [{"headings_0": {"content": "Non-functional", "page": 73, "level": 1}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}, [{"headings_0": {"content": "Non-functional", "page": 73, "level": 1}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}]], "page": 73, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Non-functional", "metadata": {"headings": [{"headings_0": {"content": "Non-functional", "page": 73, "level": 1}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], "page": 73, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 more needed \nThe available one is faulty", "metadata": {"headings": [{"headings_0": {"content": "Non-functional", "page": 73, "level": 1}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], "page": 73, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Non-functional", "metadata": {"headings": [{"headings_0": {"content": "Non-functional", "page": 73, "level": 1}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], "page": 73, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Hospital borrows from HC IV \n2 More needed \nAppendix 15 a: Unutilized ICT equipment \nSN Item Specification Quantity Lot \nBWN Laptop Computer HP PROBOOK", "metadata": {"headings": [{"headings_0": {"content": "Non-functional", "page": 73, "level": 1}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}, [{"headings_0": {"content": "Non-functional", "page": 73, "level": 1}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "Non-functional", "page": 73, "level": 1}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "Non-functional", "page": 73, "level": 1}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}]], "page": 73, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee SCDO50FTVM", "metadata": {"headings": [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], "page": 74, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Laptop Computer HP PROBOOK \nSCDO50FVOM \nLaptop Computer HP PROBOOK \nSCDO50FV39 \nLaptop Computer HP PROBOOK \nSCDO50FV92 \nDUH Laptop Computer HP PROBOOK \nSP SCDO50FVB8 Laptop Computer HP PROBOOK RP SCDO50FVED \nON Laptop Computer HP PROBOOK \ni SCDO50FVCS Laptop Computer HP PROBOOK ee SCDOSOFVCC \nWo Laptop Computer HP PROBOOK \na SCDO50FVCQ \nPe HMO Laptop Computer HP PROBOOK \ni SCDO50FVD6 Laptop Computer HP PROBOOK i SCDO50FVDK \nRPP BWN Laptop Computer HP PROBOOK \ni SCDO50FVDQ Laptop Computer HP PROBOOK i SCDOIOFVDT \nRP Laptop Computer HP PROBOOK \nSCDO50FVFS \nYP DU Laptop Computer HP PROBOOK", "metadata": {"headings": [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}, [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}], [{"headings_0": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, {"headings_1": {"content": "Non-functional", "page": 73, "level": 1}}]], "page": 74, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "i SCDO50FVFX", "metadata": {"headings": [{"headings_0": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}, {"headings_1": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}], "page": 74, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PP Laptop Computer HP PROBOOK \nSCDO50FVG3 \nRP DAN Laptop Computer HP PROBOOK \nik SCDO50FV85 \nBP Laptop Computer HP PROBOOK", "metadata": {"headings": [{"headings_0": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}, {"headings_1": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}, [{"headings_0": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}, {"headings_1": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}], [{"headings_0": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}, {"headings_1": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}], [{"headings_0": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}, {"headings_1": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}], [{"headings_0": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}, {"headings_1": {"content": "ee SCDO50FTVM", "page": 74, "level": 4}}]], "page": 74, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "i SCDO50FV88", "metadata": {"headings": [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], "page": 74, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FP OUHWO Laptop Computer HP PROBOOK \nSCDOIOFVX) \nN Laptop Computer HP PROBOOK \nSCDO50FVXX \nNNN BPWNHRrF Laptop Computer HP PROBOOK \nSCDO9OFVE4 \nLaptop Computer HP PROBOOK \nSCDO9OFVET \nLaptop Computer HP PROBOOK \nSCDO9OFMOJ \nNNNN Laptop Computer HP PROBOOK \nSCDO9OFNIP \nOU Laptop Computer HP PROBOOK \nSCDO90FN29 \nLaptop Computer HP PROBOOK \nSCDOSOFN2R \nN Laptop Computer HP PROBOOK", "metadata": {"headings": [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}, [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}], [{"headings_0": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, {"headings_1": {"content": "i SCDO50FVFX", "page": 74, "level": 1}}]], "page": 74, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SCDO90FW2X", "metadata": {"headings": [{"headings_0": {"content": "SCDO90FW2X", "page": 74, "level": 1}}, {"headings_1": {"content": "i SCDO50FV88", "page": 74, "level": 4}}], "page": 74, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "70 \n28 Laptop Computer HP PROBOOK", "metadata": {"headings": [{"headings_0": {"content": "SCDO90FW2X", "page": 74, "level": 1}}, {"headings_1": {"content": "i SCDO50FV88", "page": 74, "level": 4}}, [{"headings_0": {"content": "SCDO90FW2X", "page": 74, "level": 1}}, {"headings_1": {"content": "i SCDO50FV88", "page": 74, "level": 4}}]], "page": 74, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Pee SCDO90FN40", "metadata": {"headings": [{"headings_0": {"content": "Pee SCDO90FN40", "page": 75, "level": 5}}, {"headings_1": {"content": "SCDO90FW2X", "page": 74, "level": 1}}], "page": 75, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "29 Laptop Computer HP PROBOOK", "metadata": {"headings": [{"headings_0": {"content": "Pee SCDO90FN40", "page": 75, "level": 5}}, {"headings_1": {"content": "SCDO90FW2X", "page": 74, "level": 1}}], "page": 75, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SCDOIOFNAF", "metadata": {"headings": [{"headings_0": {"content": "SCDOIOFNAF", "page": 75, "level": 1}}, {"headings_1": {"content": "Pee SCDO90FN40", "page": 75, "level": 5}}], "page": 75, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "30 Laptop Computer HP PROBOOK \nSCDOIOFNAT \n31 Computer Set HP PRODESK \nPe CZC0477IYC \n32 Computer Set HP PRODESK \nFR CZC0477JYG \n33 Computer Set HP PRODESK", "metadata": {"headings": [{"headings_0": {"content": "SCDOIOFNAF", "page": 75, "level": 1}}, {"headings_1": {"content": "Pee SCDO90FN40", "page": 75, "level": 5}}, [{"headings_0": {"content": "SCDOIOFNAF", "page": 75, "level": 1}}, {"headings_1": {"content": "Pee SCDO90FN40", "page": 75, "level": 5}}], [{"headings_0": {"content": "SCDOIOFNAF", "page": 75, "level": 1}}, {"headings_1": {"content": "Pee SCDO90FN40", "page": 75, "level": 5}}], [{"headings_0": {"content": "SCDOIOFNAF", "page": 75, "level": 1}}, {"headings_1": {"content": "Pee SCDO90FN40", "page": 75, "level": 5}}]], "page": 75, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RAR CZC0477K5Q", "metadata": {"headings": [{"headings_0": {"content": "RAR CZC0477K5Q", "page": 75, "level": 4}}, {"headings_1": {"content": "SCDOIOFNAF", "page": 75, "level": 1}}], "page": 75, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "34 Computer Set HP PRODESK \nCZC0477KDR \n35 Computer Set HP PRODESK", "metadata": {"headings": [{"headings_0": {"content": "RAR CZC0477K5Q", "page": 75, "level": 4}}, {"headings_1": {"content": "SCDOIOFNAF", "page": 75, "level": 1}}, [{"headings_0": {"content": "RAR CZC0477K5Q", "page": 75, "level": 4}}, {"headings_1": {"content": "SCDOIOFNAF", "page": 75, "level": 1}}]], "page": 75, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "CZC0477KF1", "metadata": {"headings": [{"headings_0": {"content": "CZC0477KF1", "page": 75, "level": 1}}, {"headings_1": {"content": "RAR CZC0477K5Q", "page": 75, "level": 4}}], "page": 75, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "36 Computer Set HP PRODESK \nCZC047834X \n37 Computer Set HP PRODESK", "metadata": {"headings": [{"headings_0": {"content": "CZC0477KF1", "page": 75, "level": 1}}, {"headings_1": {"content": "RAR CZC0477K5Q", "page": 75, "level": 4}}, [{"headings_0": {"content": "CZC0477KF1", "page": 75, "level": 1}}, {"headings_1": {"content": "RAR CZC0477K5Q", "page": 75, "level": 4}}]], "page": 75, "document_name": "Buliisa District Local Government Report of the Auditor 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b: Uncollected expired drugs \nW: = DRUG DDESCRIPTION PURPOSE QUANTITY EXPIRY DATE \nHH Salbutamol Respirator Asthmatic Attack \n200 20/07/2020 BRWN Dapson Tabs Treats Leprosy 1000 30/06/2020 ,", "metadata": {"headings": [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}, [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}]], "page": 76, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fluphenazine Inj Amps Anti-Psychotic 40 30/07/2020 Suxamethasone Inj Muscle Relaxant 500 30/05/2022 ONAN Tramadol Tabs Steroid 1200 30/06/2020 Cloxacillin Inj Vasodilator 400 30/07/2020 Methylopdoa Tabs Opioid 300 30/03/2020 Diazapem Tabs Anticonvulsant 8000 30/08/2020 Atropine Inj Amps Anticholinergic 105 30/08/2020 Phenoytoin Inj Antipsychotic 30/08/2020 Diazepam Inj Amps Benzodiazepine 740 30/07/2020 Phenoytoin Tabs Antipsychotic 4400 30/07/2020 Efavirelz Tabs Anti-Viral 330 30/05/2020 Folic Acid Tabs Iron Supplement \n2000 30/07/2020 Nivarapine Tabs Anti-Viral 60 30/08/2020 Tdf/3tc/Nvp Tabs Anti-Viral 3330 30/06/2020 Lpv/R Tabs Anti-Viral 1260 30/08/2020 Phentytion Antipsychotic 31000 30/09/2020 Benzhexel Antipsychotic 4000 30/09/2020 Abacavir Antiviral 330 30/10/2020 Praziquantel Anti-Bilharzia 1060 01/10/2020 Iud Family planning 179 01/10/2020 Amitriptyline Tabs Anti-Depressant 39000 30/09/2020 Phenobartione Tabs Anti-Psychotic 38500 10/10/2020 Lignocane Sedative 30/08/2020 Rifampicin & Isonoazid Tabs Anti Tbs \n792 30/06/2020 Trifnuoperazine Tabs Anti-Psychotic 4000 30/06/2020 Tdf/3tc Tabs Anti-Viral 3000 30/11/2020 \u201a \nTdf/3tc/Dtg Tabs Anti-Viral 600 30/11/2020 Biscondyil Tabs Anti-Constipation 1200 30/01/2021 Dtg Tabs Anti-Viral 5820 30/01/2021 3tc/Nvp Tabs . Anti-Viral 1590 30/01/2020 \n73 \n33 Abacavir Anti-Viral 8640 30/01/2021 34 3tc Tabs Anti-Viral 120 30/01/2021 35 Lamivodine + Zidovudine Anti-Viral \n28350 30/12/2020 36 Salbutamol Tabs Anti-Asthma 4000 28/02/2021 37 Rattegravir Anti-Viral 60 28/02/2021 38 Fluconazole Tabs Antifungal 672 28/02/2021 39 Haloperidol Tabs Anti-Psychotic 330 28/02/2021 40 Ethambutol Tabs Anti Tbs \n252 30/12/2020 41 Nivarapine Tabs Anti-Viral 1170 30/04/2021 42 Vit A Cap \nVit Supplement 4000 30/03/2021 43 Levonogesteril + Ethinpestrtredol Family Planning \n483 30/04/2021 44 Metoclopromide Inj Anti-Emetics 1000 31/05/2021 45 Theopental Inj \n100 28/04/2021 46 Ketamine Sedative 10 30/06/2020 47 Sulfadoxine Andpyrimethamine Anti-Malaria 2000 30/07/2021 48 Atenolol Anti-Hypertensive 2000 30/07/2021 49 Calcium Gluconate Inj Antidot \n50 Vit K Inj \n81 30/07/2021 160 30/07/2021 51 Carbamazapine Tabs Anti-Psychotic 500 30/07/2021 52 Metoclopromide Tabs Anti-Emetics 250 30/07/2021 53 Codaine 700 30/09/2021 54 Dolutegravir Tabs Anti-Viral 2070 30/11/2021 55 Abacavir + Lamivudine Tabs Anti-Viral \n30 30/10/2021 56 Halothene Sedative 1 30/05/2021 57 Warfarine 200 30/11/2021 58 Acyclovir Cream Anti-Viral 13 30/12/2020 59 Catheter Urine Drainage 25 30/11/2021 60 Iron Sucrose Inj \n22 30/02/2022 \n61 Atenovir + Ritonovir Anti-Viral \n62 Lopinovir + Ritonovir Antiviral \n120 30/02/2022 \n1620 30/04/2022 63 Rhze Anti Tbs 952 30/04/2022 64 Bupuvicane Anesthesia 10 30/04/2022 65 Mebendazole Tabs Anti-Helminth 500 30/03/2022 66 Dexa Inj Nsaid 12 30/01/2022 \n74 \n67 Amphotericine B", "metadata": {"headings": [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}, [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}], [{"headings_0": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, {"headings_1": {"content": "CS 2TM01586333", "page": 76, "level": 1}}]], "page": 77, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/05/2022", "metadata": {"headings": [{"headings_0": {"content": "30/05/2022", "page": 79, "level": 2}}, {"headings_1": {"content": "eC 2TM01986394", "page": 76, "level": 1}}], "page": 79, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "68 Haloperidol Inj Anti-Psychotic 30/05/2022 69 Lamivudine + Atenovir Anti-Viral \n6930 30/06/2022 70 Magnesium Sulphate Inj \n71 Aspirin Tabs \n72 Loperamide Tabs \n\u201a \nAnti Dot 10 30/05/2022 3000 30/07/2022 300 30/06/2022 73 Nifedipine Tabs Anti-Hypertensive 200 30/05/2022 74 Teo 240 30/05/2022 75 Lopinovir + Ritinovir Pellets Antiviral \n76 Oxytocin Inj \n77 Pyrodoxine Tabs \n930 31/07/2022 810 30/07/2022 4000 30/08/2022 78 Ecorin . Anti-Hypertensive 400 22/06/2022 79 Insultard Insulin Antidiabetic 11 30/11/2022 80 Ephedrine Inj", "metadata": {"headings": [{"headings_0": {"content": "30/05/2022", "page": 79, "level": 2}}, {"headings_1": {"content": "eC 2TM01986394", "page": 76, "level": 1}}, [{"headings_0": {"content": "30/05/2022", "page": 79, "level": 2}}, {"headings_1": {"content": "eC 2TM01986394", "page": 76, "level": 1}}], [{"headings_0": {"content": "30/05/2022", "page": 79, "level": 2}}, {"headings_1": {"content": "eC 2TM01986394", "page": 76, "level": 1}}]], "page": 79, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/11/2022", "metadata": {"headings": [{"headings_0": {"content": "30/11/2022", "page": 79, "level": 2}}, {"headings_1": {"content": "30/05/2022", "page": 79, "level": 2}}], "page": 79, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Audit Remarks", "metadata": {"headings": [{"headings_0": {"content": "Audit Remarks", "page": 83, "level": 4}}, {"headings_1": {"content": "30/11/2022", "page": 79, "level": 2}}], "page": 83, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "An interview with to Kizza David(0771408164) the Chairperson youth council revealed that he was not part of the committee and never attended meetings \nAn interview with to Ugenchan Charles (0786960103) the Chairperson youth revealed that Ochai Okungo - Chairperson elderly was not part of the committee and never attended meetings. Mudwali Solomon - the Parish Internal Security Officer is part of the committee illegally. The PDC have met 3 times during the year \nAn interview with Kabayaga Triffin-Principal Town Agent revealed that Byaruhanga Alex is not part of the Committee as shown in the records and that the PDC had had 3 meetings during the year. They had not met in 4th quarter due to underfunding. \nAn interview with Businge Hannington-Principal Town Agent revealed that Bahemuraki Richard is not part of the Committee as shown in the records and that the PDC had had 3 meetings during the year. They had not met in 4th quarter due to underfunding. \nAn interview with to Kyalisima Kowel - the Chairperson youth revealed that Kyahurwa Simon- the Chairperson NRM was not part of the committee and that the PDC have met only 2 times during the year \nAn interview with to Tumusiime Edison (0770490901) the Town Agent revealed that the Chairperson NRM was not part of the committee as the position had not been filled. The PDC have met 3 times during the year \nAn interview with to Onyungi Stepehen - the Youth Chairperson revealed that Umirambe Julius and Ulyera Said are not part of the PDM committee and that PDC have met only once since the start of the PDM in 2021-22 financial year. \nAn interview with to Tumwesige Rogers - the Youth Chairperson revealed that Rujumba Gilbert is not part of the PDM committee contrary to what is shown in the PDC documents. He also stated that the PDC had meetings in september, December and March during the 2022-23 financial year. \n79 \nAppendix 19: Number of meetings held by PDCs SN SACCO \nBE Biiso Biiso PDM Sacco Ltd \nBRWN Bugana Buliisa PDM Sacco Ltd Western Buliisa PDM Sacco Ltd Biiso Biiso T/C PDM Sacco \nDU Western Butiaba PDM Sacco Ltd Kigwera Kigwera PDM Sacco Ltd \nWOON Kisansya Kigwera PDM Sacco Ltd Garasoya Kihungya PDM Sacco Ltd Waaki Kihungya PDM Sacco Ltd \nak oO Mubako Ngwedo PDM Sacco Ltd \nNo. of Quarterly meetings 3 \nW \nW \nW", "metadata": {"headings": [{"headings_0": {"content": "Audit Remarks", "page": 83, "level": 4}}, {"headings_1": {"content": "30/11/2022", "page": 79, "level": 2}}, [{"headings_0": {"content": "Audit Remarks", "page": 83, "level": 4}}, {"headings_1": {"content": "30/11/2022", "page": 79, "level": 2}}], [{"headings_0": {"content": "Audit Remarks", "page": 83, "level": 4}}, {"headings_1": {"content": "30/11/2022", "page": 79, "level": 2}}], [{"headings_0": {"content": "Audit Remarks", "page": 83, "level": 4}}, {"headings_1": {"content": "30/11/2022", "page": 79, "level": 2}}], [{"headings_0": {"content": "Audit Remarks", "page": 83, "level": 4}}, {"headings_1": {"content": "30/11/2022", "page": 79, "level": 2}}], [{"headings_0": {"content": "Audit Remarks", "page": 83, "level": 4}}, {"headings_1": {"content": "30/11/2022", "page": 79, "level": 2}}], [{"headings_0": {"content": "Audit Remarks", "page": 83, "level": 4}}, {"headings_1": {"content": "30/11/2022", "page": 79, "level": 2}}], [{"headings_0": {"content": "Audit Remarks", "page": 83, "level": 4}}, {"headings_1": {"content": "30/11/2022", "page": 79, "level": 2}}], [{"headings_0": {"content": "Audit Remarks", "page": 83, "level": 4}}, {"headings_1": {"content": "30/11/2022", "page": 79, "level": 2}}], [{"headings_0": {"content": "Audit Remarks", "page": 83, "level": 4}}, {"headings_1": {"content": "30/11/2022", "page": 79, "level": 2}}], [{"headings_0": {"content": "Audit Remarks", "page": 83, "level": 4}}, {"headings_1": {"content": "30/11/2022", "page": 79, "level": 2}}], [{"headings_0": {"content": "Audit Remarks", "page": 83, "level": 4}}, {"headings_1": {"content": "30/11/2022", "page": 79, "level": 2}}]], "page": 83, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "FF", "metadata": {"headings": [{"headings_0": {"content": "FF", "page": 84, "level": 2}}, {"headings_1": {"content": "Audit Remarks", "page": 83, "level": 4}}], "page": 84, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "WF", "metadata": {"headings": [{"headings_0": {"content": "WF", "page": 84, "level": 2}}, {"headings_1": {"content": "FF", "page": 84, "level": 2}}], "page": 84, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "WN", "metadata": {"headings": [{"headings_0": {"content": "WN", "page": 84, "level": 2}}, {"headings_1": {"content": "WF", "page": 84, "level": 2}}], "page": 84, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "80", "metadata": {"headings": [{"headings_0": {"content": "WN", "page": 84, "level": 2}}, {"headings_1": {"content": "WF", "page": 84, "level": 2}}], "page": 84, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 20: Non-functionalii of SACCO committees and sub-committees", "metadata": {"headings": [{"headings_0": {"content": "Appendix 20: Non-functionalii of SACCO committees and sub-committees", "page": 85, "level": 4}}, {"headings_1": {"content": "WN", "page": 84, "level": 2}}], "page": 85, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Vote \nSupervisory committee Executive Committee. Loan Sub committee Production sub Marketing sub Business \nFinance and name \nCommittee Committee Development investment sub services sub Committee Committee", "metadata": {"headings": [{"headings_0": {"content": "Appendix 20: Non-functionalii of SACCO committees and sub-committees", "page": 85, "level": 4}}, {"headings_1": {"content": "WN", "page": 84, "level": 2}}, [{"headings_0": {"content": "Appendix 20: Non-functionalii of SACCO committees and sub-committees", "page": 85, "level": 4}}, {"headings_1": {"content": "WN", "page": 84, "level": 2}}]], "page": 85, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SN Vote Name | Parish Name Name of SACCO", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Name | Parish Name Name of SACCO", "page": 89, "level": 4}}, {"headings_1": {"content": "Appendix 20: Non-functionalii of SACCO committees and sub-committees", "page": 85, "level": 4}}], "page": 89, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Buliisa DLG Biiso Biiso Biiso PDM Sacco Ltd 2 Buliisa DLG Bilso ward Biiso Biiso T/C PDM Sacco \nNumber of PDM How enterprises registered \nmany are as CBOs", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Name | Parish Name Name of SACCO", "page": 89, "level": 4}}, {"headings_1": {"content": "Appendix 20: Non-functionalii of SACCO committees and sub-committees", "page": 85, "level": 4}}, [{"headings_0": {"content": "SN Vote Name | Parish Name Name of SACCO", "page": 89, "level": 4}}, {"headings_1": {"content": "Appendix 20: Non-functionalii of SACCO committees and sub-committees", "page": 85, "level": 4}}]], "page": 89, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "enterprises", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 89, "level": 2}}, {"headings_1": {"content": "SN Vote Name | Parish Name Name of SACCO", "page": 89, "level": 4}}], "page": 89, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "16 16 17 17 3 BuliisaDLG Bugana Bugana Buliisa PDM Sacco Ltd 48 \n43 4 Buliisa DLG \\| Western ward \nWestern Buliisa PDM Sacco Ltd 22 \n22 \n5 Buliisa DLG Western ward Western Butiaba PDM Sacco Ltd 19 \n19 6 Buliisa DLG Kigwera Kigwera Kigwera PDM Sacco Ltd 16 \n16 7 BuliisaDLG Kisansya Kisansya Kigwera PDM Sacco Ltd 16 \n16 8 Buliisa DLG \\| Garasoya Garasoya Kihungya PDM Sacco Ltd 20 \n20 9 Buliisa DLG Waaki Waaki Kihungya PDM Sacco Ltd 20 \n20 10 Buliisa DLG . Mubako Mubako Ngwedo PDM Sacco Ltd 15 \n15 Total 209 204 \n85 \nAppendix 23: Failure to update Enterprise and Household registers making up the SACCO SN Vote Parish Name of SACCO \nNumber of PDM Name Name", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 89, "level": 2}}, {"headings_1": {"content": "SN Vote Name | Parish Name Name of SACCO", "page": 89, "level": 4}}, [{"headings_0": {"content": "enterprises", "page": 89, "level": 2}}, {"headings_1": {"content": "SN Vote Name | Parish Name Name of SACCO", "page": 89, "level": 4}}], [{"headings_0": {"content": "enterprises", "page": 89, "level": 2}}, {"headings_1": {"content": "SN Vote Name | Parish Name Name of SACCO", "page": 89, "level": 4}}], [{"headings_0": {"content": "enterprises", "page": 89, "level": 2}}, {"headings_1": {"content": "SN Vote Name | Parish Name Name of SACCO", "page": 89, "level": 4}}]], "page": 89, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "enterprises", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], "page": 90, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Does SACCO maintain updated enterprise and House hold registers \nPE Buliisa DLG Biiso Biiso Biiso PDM Sacco Ltd \n16 No \nBWN Buliisa DLG Biiso ward Biiso Biiso T/C PDM Sacco \n17 No Buliisa DLG Bugana Bugana Buliisa PDM Sacco Ltd 48 \nNo Buliisa DLG Western ward Western Buliisa PDM Sacco Ltd \n22 No DU Buliisa DLG Western ward Western Butiaba PDM Sacco Ltd 19 \nNo Buliisa DLG Kigwera Kigwera Kigwera PDM Sacco Ltd 16 \nNo WOON Buliisa DLG Kisansya Kisansya Kigwera PDM Sacco Ltd 16 \nNo Buliisa DLG Garasoya Garasoya Kihungya PDM Sacco Ltd 20 \nNo Buliisa DLG Waaki Waaki Kihungya PDM Sacco Ltd 20 \nNo F 0 Buliisa DLG Mubako Mubako Ngwedo PDM Sacco Ltd 15 \nNo Total \n209 \n86 \n\\| Parish Name \nWas wealth ranking carried out at parish level? \nNo. of villages \nNo. of villages were wealth ranking was carried out \nBRWN Buliisa DLG Biiso No DN 05050/509100 Buliisa DLG Biiso ward No WW \nBuliisa DLG Bugana No \nBuliisa DLG Western ward No WAHDWWNN \nAM Buliisa DLG Western ward \nNo \nBuliisa DLG Kigwera No \nWOON Buliisa DLG Kisansya No \nBuliisa DLG Garasoya No \nBuliisa DLG Waaki No \n> oO Buliisa DLG Mubako No \nTotal WwW Ww \n87 \nAppendix endix 25: Parishes with flagship projects inconsistent with Hoima Selected Priority Commodities SN. Name of HI.G Parish \nName of PDM SACCO \nInconsistent Flagship projects Expected PRF (UGX.)", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}, [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}]], "page": 90, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Buliisa DLG Biiso Biiso Biiso PDM Sacco Ltd e Beans growing", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 90, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 89, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 90, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Maize growing e Piggery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 90, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Buliisa DLG Biiso ward Biiso Biiso T/C PDM Sacco e Poultry Rearing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 90, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Produce business e Piggery Rearing \ne Beans growing \ne Maize growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Buliisa DLG Bugana Bugana Buliisa PDM Sacco Ltd \u00a9 Cassava Growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Piggery \n\u00a9 Poultry rearing e Maize growing o Fishery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Buliisa DLG Western ward Western Buliisa PDM Sacco Ltd e Goat rearing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fishery", "metadata": {"headings": [{"headings_0": {"content": "Fishery", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Poultry rearing", "metadata": {"headings": [{"headings_0": {"content": "Fishery", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Buliisa DLG Western ward Western Butiaba PDM Sacco Ltd e Fishery", "metadata": {"headings": [{"headings_0": {"content": "Fishery", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "Fishery", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Poultry Rearing Produce business", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "Fishery", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Buliisa DLG Kigwera Kigwera Kigwera PDM Sacco Ltd e Cassava Growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "Fishery", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Piggery \ne Poultry rearing e Maize growing e Fishery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Buliisa DLG Kisansya Kisansya Kigwera PDM Sacco Ltd e Cassava Growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe Tomato growing \u00bb Piggery \no Poultry rearing \ne Fishery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Buliisa DLG Garasoya Garasoya Kihungya PDM Sacco Ltd e Goat rearing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Beans growing e Maize growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. Buliisa DLG Waaki Waaki Kihungya PDM Sacco Ltd oe Goat rearing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 2}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 1}}], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Maize growing \n88 \no Tobacco growing o Piggery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 1}}]], "page": 92, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Buliisa DLG Mubako Mubako Ngwedo PDM Sacco Ltd o Groundnut growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 92, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 1}}], "page": 93, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 1}}], "page": 93, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Cassava growing o Maize growing \n\u00b0 Produce dealing o Bee keeping Total \n89 \nAppendix 26: Failure to select and implement prioritized flagship projects SN Vote Parish Name of \nList of flagship Are the flagship \nHow many Number of How many How many of the Name Name SACCO projects per projects consistent enterprises are PDM of the farming SACCO \nwith the priority implementing enterprise enterprises enterprises are commodities flagship Ss are farming from the priority selected by the LG? projects \nenterprises commodity list \nBuliisa Biiso Biiso Biiso PDM Beans growing Yes DLG \nSacco Ltd \nMaize growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 93, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 92, "level": 1}}]], "page": 93, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Piggery", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 94, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 93, "level": 2}}], "page": 94, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Buliisa Biiso ward Biiso Biiso T/C Poultry Rearing Yes DLG \nPDM Sacco Produce business Piggery Rearing \nBeans growing \nMaize growing \nBuliisa Bugana Bugana Buliisa Cassava Growing Yes DLG \nPDM Sacco Ltd \\_ Piggery Poultry rearing \\_ \nMaize growing", "metadata": {"headings": [{"headings_0": {"content": "Piggery", "page": 94, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 93, "level": 2}}, [{"headings_0": {"content": "Piggery", "page": 94, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 93, "level": 2}}], [{"headings_0": {"content": "Piggery", "page": 94, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 93, "level": 2}}]], "page": 94, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fishery", "metadata": {"headings": [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}, {"headings_1": {"content": "Piggery", "page": 94, "level": 2}}], "page": 94, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Buliisa Western Western Buliisa Goat rearing Yes DLG ward PDM Sacco Ltd Fishery \nPoultry rearing \n16 16 16 0 17 17 14 \n48 48 40 28 \n22 22 22 \nBuliisa Western Western Butiaba Fishery Yes 19 19 10 DLG ward PDM Sacco Ltd Poultry Rearing \nProduce business \nBuliisa Kigwera Kigwera Kigwera Cassava Growing Yes \nDLG \nPDM Sacco Ltd Piggery Poultry rearing Maize growing Fishery \n16 16 16 11 \n90 \nBuliisa Kisansya Kisansya Cassava Growing Yes DLG \nKigwera PDM Tomato growing \nSacco Ltd Piggery \nPoultry rearing", "metadata": {"headings": [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}, {"headings_1": {"content": "Piggery", "page": 94, "level": 2}}, [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}, {"headings_1": {"content": "Piggery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}, {"headings_1": {"content": "Piggery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}, {"headings_1": {"content": "Piggery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}, {"headings_1": {"content": "Piggery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}, {"headings_1": {"content": "Piggery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}, {"headings_1": {"content": "Piggery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}, {"headings_1": {"content": "Piggery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 94, "level": 2}}, {"headings_1": {"content": "Piggery", "page": 94, "level": 2}}]], "page": 94, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fishery", "metadata": {"headings": [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}, {"headings_1": {"content": "Fishery", "page": 94, "level": 2}}], "page": 95, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Buliisa Garasoya Garasoya Goat rearing Yes . \nDLG \nKihungya PDM ' Beans growing \nSacco Ltd \n\\| Maize growing \nBuliisa Waaki Waaki Kihungya Goat rearing Yes DLG \nPDM Sacco Ltd \nMaize growing \nTobacco growing Piggery \n10 Buliisa Mubako Mubako Ngwedo Groundnut Yes \\| \nDLG \nPDM Sacco Ltd growing \nCassava growing \nMaize growing \n\\_ \n\\| Produce dealing Bee keeping \n16 16 14 \n20 20 20 20 20 20 \n15 15 14 \n209 209 180 71 \n91 \nAppendix 27: Loan application and approval process \nSN Parish Name of SACCO Name of PRF Was the Date Loan \nWere Were they Audit Remarks Name", "metadata": {"headings": [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}, {"headings_1": {"content": "Fishery", "page": 94, "level": 2}}, [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}, {"headings_1": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}, {"headings_1": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}, {"headings_1": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}, {"headings_1": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}, {"headings_1": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}, {"headings_1": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}, {"headings_1": {"content": "Fishery", "page": 94, "level": 2}}], [{"headings_0": {"content": "Fishery", "page": 95, "level": 2}}, {"headings_1": {"content": "Fishery", "page": 94, "level": 2}}]], "page": 95, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beneficiary", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 96, "level": 2}}, {"headings_1": {"content": "Fishery", "page": 95, "level": 2}}], "page": 96, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "beneficiary loan Amount as the loan vetted by a from the was per SACCO benefici village approved obtaine records ary meeting PDM d \nselected convened by enterprise through the the", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 96, "level": 2}}, {"headings_1": {"content": "Fishery", "page": 95, "level": 2}}], "page": 96, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "enterprise", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 96, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 96, "level": 2}}], "page": 96, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PDMIS \ngroups", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 96, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 96, "level": 2}}], "page": 96, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Biiso Biiso Biiso PDM Sacco Basimaki Robinah Yes \n30/06/2 700,000 No Yes \nBeneficiary was not selected Ward Ltd 023 through PDMIS Biiso Biiso Biiso PDM Sacco Ahebwa Jackline Yes 30/06/2 900,000 No Yes \nBeneficiary was not selected Ward Ltd 023 through PDMIS Biiso Biiso Biiso PDM Sacco Muhumuza Patrick Yes \n08/06/2 1,000,000 No Yes \nBeneficiary was not selected Ltd 023 through PDMIS Biiso Biiso Biiso PDM Sacco Isingoma Amon Yes \n08/06/2 1,000,000 No Yes \nBeneficiary was not selected Ltd 023 through PDMIS Bugana Bugana Buliisa PDM Simon Katusabe Yes \n30/06/2 1,000,000 No Yes \nBeneficiary was not selected Sacco Ltd 023 through PDMIS Bugana Bugana Buliisa PDM Kiiza Scovia Yes 30/06/2 1,000,000 No Yes \nBeneficiary was not selected Sacco Ltd 023 through PDMIS Kisansya Kisansya Kigwera PDM Wandera Jonathan Yes \n24/06/2 700,000 No Yes \nBeneficiary was not selected Sacco Ltd 023 through PDMIS Kisansya Kisansya Kigwera PDM Byensi Alice Yes 24/06/2 1,000,000 No Yes \nBeneficiary was not selected Sacco Ltd 023 through PDMIS Kisansya Kisansya Kigwera PDM Atugonza Sarah Yes \n24/06/2 1,000,000 No Yes \nBeneficiary was not selected Sacco Ltd 023 through PDMIS Garasoya Garasoya Kihungya Asiimwe Moses Yes 30/05/2 1,000,000 No Yes \nBeneficiary was not selected PDM Sacco Ltd Mukyaki 023 \nthrough PDMIS \n10 Garasoya Garasoya Kihungya Mugisa Robert Yes 30/05/2 900,000 No Yes \nBeneficiary was not selected PDM Sacco Ltd \n11 Waaki Waaki Kihungya PDM Ronald Munguryek Yes \n023 through PDMIS 10/07/2 800,000 No Yes \nBeneficiary was not selected Sacco Ltd 023 through PDMIS 12 Waaki Waaki Kihungya PDM Uchan Ronald Yes \n10/07/2 1,000,000 No Yes \nBeneficiary was not selected Sacco Ltd 023 through PDMIS \n92 \n13 Mubako Mubako Ngwedo PDM Deogratious Yes 10/07/2 1,000,000 No Yes \nBeneficiary was not selected Sacco Ltd Otuba 023 through PDMIS \\_ \n14 Mubako Mubako Ngwedo PDM Pascal \nYes 10/07/2 500,000 No Yes Beneficiary was not selected Sacco Ltd Okwayemungu 023 \nthrough PDMIS \n15 Mubako Mubako Ngwedo PDM Aliave Onyuti Yes \n10/07/2 1,000,000 No Yes \nBeneficiary was not selected Sacco Ltd 023 through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 96, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 96, "level": 2}}, [{"headings_0": {"content": "enterprise", "page": 96, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 96, "level": 2}}], [{"headings_0": {"content": "enterprise", "page": 96, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 96, "level": 2}}], [{"headings_0": {"content": "enterprise", "page": 96, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 96, "level": 2}}], [{"headings_0": {"content": "enterprise", "page": 96, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 96, "level": 2}}], [{"headings_0": {"content": "enterprise", "page": 96, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 96, "level": 2}}]], "page": 96, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "14,500,000", "metadata": {"headings": [{"headings_0": {"content": "14,500,000", "page": 97, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 96, "level": 2}}], "page": 97, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "93 \nAppendix 29: Failure to obtain an insurance policy \nSN. Vote name Parish Name of \nName of PRF Name SACCO beneficiary \nLoan Amount If the loan is for a farming operation, Audit Remarks did the borrower obtain an agriculture \ninsurance policy under the Uganda \nAgriculture Insurance Scheme (UAIS)? \n1 Buliisa DLG Biiso Ward Biiso Biiso PDM Basimaki Robinah 700,000 \nSacco Ltd \n2 Buliisa DLG Biiso Biiso Biiso PDM Muhumuza Patrick 1,000,000 \nSacco Ltd \nNo No agricultural insurance policy No No agricultural insurance policy 3 \nIsingoma Amon 1,000,000 No No agricultural \n4 Buliisa DLG Bugana Bugana Buliisa Simon Katusabe 1,000,000 PDM Sacco Ltd \ninsurance policy No No agricultural insurance policy 5 \nKiiza Scovia 1,000,000 No No agricultural \n6 Buliisa DLG Kisansya Kisansya Wandera Jonathan 700,000 Kigwera PDM \nSacco Ltd \n7 Buliisa DLG Garasoya Garasoya Asiimwe Moses 1,000,000 Kihungya PDM Mukyaki \ninsurance policy No No agricultural insurance policy \nNo No agricultural insurance policy 8 \nSacco Ltd Mugisa Robert 900,000 No No agricultural insurance policy 9 Buliisa DLG Waaki Waaki Ronald Munguryek 800,000 No No agricultural Kihungya PDM \ninsurance policy Sacco Ltd Uchan Ronald 1,000,000 No No agricultural \n10 Buliisa DLG Mubako Mubako Deogratious Otuba 1,000,000 Ngwedo PDM \ninsurance policy No No agricultural insurance policy 11 Sacco Ltd Pascal 500,000 No No agricultural Okwayemungu insurance policy 12 \nAliave Onyuti 1,000,000 No No agricultural insurance policy", "metadata": {"headings": [{"headings_0": {"content": "14,500,000", "page": 97, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 96, "level": 2}}, [{"headings_0": {"content": "14,500,000", "page": 97, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 96, "level": 2}}], [{"headings_0": {"content": "14,500,000", "page": 97, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 96, "level": 2}}], [{"headings_0": {"content": "14,500,000", "page": 97, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 96, "level": 2}}], [{"headings_0": {"content": "14,500,000", "page": 97, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 96, "level": 2}}], [{"headings_0": {"content": "14,500,000", "page": 97, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 96, "level": 2}}], [{"headings_0": {"content": "14,500,000", "page": 97, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 96, "level": 2}}], [{"headings_0": {"content": "14,500,000", "page": 97, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 96, "level": 2}}], [{"headings_0": {"content": "14,500,000", "page": 97, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 96, "level": 2}}], [{"headings_0": {"content": "14,500,000", "page": 97, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 96, "level": 2}}], [{"headings_0": {"content": "14,500,000", "page": 97, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 96, "level": 2}}], [{"headings_0": {"content": "14,500,000", "page": 97, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 96, "level": 2}}], [{"headings_0": {"content": "14,500,000", "page": 97, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 96, "level": 2}}], [{"headings_0": {"content": "14,500,000", "page": 97, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 96, "level": 2}}]], "page": 97, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "14,500,000", "metadata": {"headings": [{"headings_0": {"content": "14,500,000", "page": 98, "level": 2}}, {"headings_1": {"content": "14,500,000", "page": 97, "level": 2}}], "page": 98, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "14,500,000", "page": 98, "level": 2}}, {"headings_1": {"content": "14,500,000", "page": 97, "level": 2}}], "page": 98, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SN Parish Nameof |Nameof Loan LoanAmount Project Status of the project", "metadata": {"headings": [{"headings_0": {"content": "SN Parish Nameof |Nameof Loan LoanAmount Project Status of the project", "page": 99, "level": 4}}, {"headings_1": {"content": "14,500,000", "page": 98, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Audit Remarks Name SACCO PRF : Amount as asper Funded \nbeneficiary perSACCO household \n\\_ records evidence", "metadata": {"headings": [{"headings_0": {"content": "SN Parish Nameof |Nameof Loan LoanAmount Project Status of the project", "page": 99, "level": 4}}, {"headings_1": {"content": "14,500,000", "page": 98, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 99, "level": 2}}, {"headings_1": {"content": "SN Parish Nameof |Nameof Loan LoanAmount Project Status of the project", "page": 99, "level": 4}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Biiso Biiso Biiso Basimaki 700,000 700,000 Beans", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 99, "level": 2}}, {"headings_1": {"content": "SN Parish Nameof |Nameof Loan LoanAmount Project Status of the project", "page": 99, "level": 4}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- deals in bean growing Ward PDM Robinah", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 99, "level": 2}}, {"headings_1": {"content": "SN Parish Nameof |Nameof Loan LoanAmount Project Status of the project", "page": 99, "level": 4}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 99, "level": 2}}, {"headings_1": {"content": "provided", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "contrary to the LG approved Sacco Ltd enterprises. \nR oe 2 J \n: \\| \n\\{ \n\\| : \nN \nAhebwa 900,000 900,000 Produce Jackline dealing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 99, "level": 2}}, {"headings_1": {"content": "provided", "page": 99, "level": 2}}, [{"headings_0": {"content": "growing", "page": 99, "level": 2}}, {"headings_1": {"content": "provided", "page": 99, "level": 2}}], [{"headings_0": {"content": "growing", "page": 99, "level": 2}}, {"headings_1": {"content": "provided", "page": 99, "level": 2}}], [{"headings_0": {"content": "growing", "page": 99, "level": 2}}, {"headings_1": {"content": "provided", "page": 99, "level": 2}}], [{"headings_0": {"content": "growing", "page": 99, "level": 2}}, {"headings_1": {"content": "provided", "page": 99, "level": 2}}]], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Beans,", "metadata": {"headings": [{"headings_0": {"content": "(Beans,", "page": 99, "level": 2}}, {"headings_1": {"content": "growing", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Rice,", "metadata": {"headings": [{"headings_0": {"content": "Rice,", "page": 99, "level": 2}}, {"headings_1": {"content": "(Beans,", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PW sce ec ae \na \\|", "metadata": {"headings": [{"headings_0": {"content": "Rice,", "page": 99, "level": 2}}, {"headings_1": {"content": "(Beans,", "page": 99, "level": 2}}, [{"headings_0": {"content": "Rice,", "page": 99, "level": 2}}, {"headings_1": {"content": "(Beans,", "page": 99, "level": 2}}]], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Maize,", "metadata": {"headings": [{"headings_0": {"content": "Maize,", "page": 99, "level": 2}}, {"headings_1": {"content": "Rice,", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nIrish \\| \\| \\| \nae \npotatoes) as \\| L \n\\| \n", "metadata": {"headings": [{"headings_0": {"content": "Maize,", "page": 99, "level": 2}}, {"headings_1": {"content": "Rice,", "page": 99, "level": 2}}, [{"headings_0": {"content": "Maize,", "page": 99, "level": 2}}, {"headings_1": {"content": "Rice,", "page": 99, "level": 2}}], [{"headings_0": {"content": "Maize,", "page": 99, "level": 2}}, {"headings_1": {"content": "Rice,", "page": 99, "level": 2}}]], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- garden on 1 acre in place", "metadata": {"headings": [{"headings_0": {"content": "Maize,", "page": 99, "level": 2}}, {"headings_1": {"content": "Rice,", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Maize,", "page": 99, "level": 2}}, {"headings_1": {"content": "Rice,", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- deals in produce selling contrary to the LG approved", "metadata": {"headings": [{"headings_0": {"content": "Maize,", "page": 99, "level": 2}}, {"headings_1": {"content": "Rice,", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "enterprises.", "metadata": {"headings": [{"headings_0": {"content": "enterprises.", "page": 99, "level": 2}}, {"headings_1": {"content": "Maize,", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Biiso Biiso Biiso Muhumuza 1,000,000 1,000,000 Piggery eae - IE", "metadata": {"headings": [{"headings_0": {"content": "enterprises.", "page": 99, "level": 2}}, {"headings_1": {"content": "Maize,", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "#23 zu", "metadata": {"headings": [{"headings_0": {"content": "#23 zu", "page": 99, "level": 2}}, {"headings_1": {"content": "enterprises.", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "#23 zu", "page": 99, "level": 2}}, {"headings_1": {"content": "enterprises.", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- deals in piggery contrary to Fam \nPDM Patrick", "metadata": {"headings": [{"headings_0": {"content": "#23 zu", "page": 99, "level": 2}}, {"headings_1": {"content": "enterprises.", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "al SSeS", "metadata": {"headings": [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}, {"headings_1": {"content": "#23 zu", "page": 99, "level": 2}}], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the LG approved enterprises. Sacco Ltd LE ea NIT \n7\\\\ \\\\e Sipe Po = ag a -Used funds purchase \nr z \nto 3 pigs, \nfeeds om \nand build a pig sty, however, the pig sty was incomplete without a roof which damages the health of the pigs. \n95 \nIsingoma 1,000,000 1,000,000 Piggery Amon \n3 Bugana Bugana Simon 1,000,000 1,000,000 Piggery Buliisa Katusabe \nPDM \nSacco Ltd \nKiiza Scovia 1,000,000 1,000,000 Cassava", "metadata": {"headings": [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}, {"headings_1": {"content": "#23 zu", "page": 99, "level": 2}}, [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}, {"headings_1": {"content": "#23 zu", "page": 99, "level": 2}}], [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}, {"headings_1": {"content": "#23 zu", "page": 99, "level": 2}}], [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}, {"headings_1": {"content": "#23 zu", "page": 99, "level": 2}}], [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}, {"headings_1": {"content": "#23 zu", "page": 99, "level": 2}}], [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}, {"headings_1": {"content": "#23 zu", "page": 99, "level": 2}}], [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}, {"headings_1": {"content": "#23 zu", "page": 99, "level": 2}}], [{"headings_0": {"content": "al SSeS", "page": 99, "level": 2}}, {"headings_1": {"content": "#23 zu", "page": 99, "level": 2}}]], "page": 99, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, {"headings_1": {"content": "al SSeS", "page": 99, "level": 2}}], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "96 \n", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, {"headings_1": {"content": "al SSeS", "page": 99, "level": 2}}, [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, {"headings_1": {"content": "al SSeS", "page": 99, "level": 2}}]], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- deals in piggery contrary to the LG approved enterprises.", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, {"headings_1": {"content": "al SSeS", "page": 99, "level": 2}}], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- funds to purchase 5 pigs, however, there\u2019s no pig sty to accommodate the pigs which puts their health at risk and could be easily lost.", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, {"headings_1": {"content": "al SSeS", "page": 99, "level": 2}}], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, {"headings_1": {"content": "al SSeS", "page": 99, "level": 2}}], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- deals in piggery contrary to the LG approved enterprises.", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, {"headings_1": {"content": "al SSeS", "page": 99, "level": 2}}], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, {"headings_1": {"content": "al SSeS", "page": 99, "level": 2}}], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- funds to purchase five pigs, however, on inspection these were not seen. Only a small structure behind the household kitchen was seen acting as a pig sty.", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, {"headings_1": {"content": "al SSeS", "page": 99, "level": 2}}], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, {"headings_1": {"content": "al SSeS", "page": 99, "level": 2}}, [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, {"headings_1": {"content": "al SSeS", "page": 99, "level": 2}}]], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- garden on 1 acre in place, however, project looks abandoned and not well looked after.", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, {"headings_1": {"content": "al SSeS", "page": 99, "level": 2}}], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4 y \n4 Kisansy Kisansya Wandera 700,000 700,000 Piggery a Kigwera Jonathan \nPDM \nSacco Ltd \nByensi Alice 1,000,000 1,000,000 Fish", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, {"headings_1": {"content": "al SSeS", "page": 99, "level": 2}}, [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, {"headings_1": {"content": "al SSeS", "page": 99, "level": 2}}], [{"headings_0": {"content": "growing", "page": 100, "level": 2}}, {"headings_1": {"content": "al SSeS", "page": 99, "level": 2}}]], "page": 100, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "selling", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 101, "level": 2}}, {"headings_1": {"content": "growing", "page": 100, "level": 2}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Atugonza 1,000,000 1,000,000 Fish", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 101, "level": 2}}, {"headings_1": {"content": "growing", "page": 100, "level": 2}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sarah selling", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}, {"headings_1": {"content": "selling", "page": 101, "level": 2}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- deals in piggery contrary to the approved enterprise of fishery", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}, {"headings_1": {"content": "selling", "page": 101, "level": 2}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}, {"headings_1": {"content": "selling", "page": 101, "level": 2}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- funds to purchase one female pig, 2 medium size pigs (these were not seen) and feeds.\n- pig gave birth to 6 piglets", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}, {"headings_1": {"content": "selling", "page": 101, "level": 2}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}, {"headings_1": {"content": "selling", "page": 101, "level": 2}}, [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}, {"headings_1": {"content": "selling", "page": 101, "level": 2}}]], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- pig sty was seen which puts the pigs at risk of being stolen", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}, {"headings_1": {"content": "selling", "page": 101, "level": 2}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}, {"headings_1": {"content": "selling", "page": 101, "level": 2}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- evidence was availed or seen to show existence of project\n- on fish rack seen", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}, {"headings_1": {"content": "selling", "page": 101, "level": 2}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5 Garasoy Garasoya Asiimwe 1,000,000 1,000,000 Beans", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}, {"headings_1": {"content": "selling", "page": 101, "level": 2}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- deals in bean growing a Kihungya Moses", "metadata": {"headings": [{"headings_0": {"content": "Sarah selling", "page": 101, "level": 1}}, {"headings_1": {"content": "selling", "page": 101, "level": 2}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 101, "level": 2}}, {"headings_1": {"content": "Sarah selling", "page": 101, "level": 1}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "contrary to the LG approved PDM Mukyaki enterprises. Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 101, "level": 2}}, {"headings_1": {"content": "Sarah selling", "page": 101, "level": 1}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- garden on 2 acres in place, however, weeding is not done which might lead to very low harvest yields.", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 101, "level": 2}}, {"headings_1": {"content": "Sarah selling", "page": 101, "level": 1}}], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "97 \nMugisa 900,000 900,000 Rabbit 2 3 \nfa : Bi Th? Fy Fes Br \n% & \\* ay Robert \nrearing 4 uf, \n\u00a7 4 \n\u2018 \n\u00a2", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 101, "level": 2}}, {"headings_1": {"content": "Sarah selling", "page": 101, "level": 1}}, [{"headings_0": {"content": "growing", "page": 101, "level": 2}}, {"headings_1": {"content": "Sarah selling", "page": 101, "level": 1}}], [{"headings_0": {"content": "growing", "page": 101, "level": 2}}, {"headings_1": {"content": "Sarah selling", "page": 101, "level": 1}}], [{"headings_0": {"content": "growing", "page": 101, "level": 2}}, {"headings_1": {"content": "Sarah selling", "page": 101, "level": 1}}]], "page": 101, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- deals in rabbit rearing and piggery contrary to the LG approved and \u201cOF enterprises.", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 101, "level": 2}}, {"headings_1": {"content": "Sarah selling", "page": 101, "level": 1}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 101, "level": 2}}, {"headings_1": {"content": "Sarah selling", "page": 101, "level": 1}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "piggery", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 102, "level": 2}}, {"headings_1": {"content": "growing", "page": 101, "level": 2}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ane \nnb Tae \n' Pr to two", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 102, "level": 2}}, {"headings_1": {"content": "growing", "page": 101, "level": 2}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- funds purchase pigs and 8", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 102, "level": 2}}, {"headings_1": {"content": "growing", "page": 101, "level": 2}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n6 Waaki Waaki Ronald 800,000 800,000 Maize \n= \nf 4 \\|", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 102, "level": 2}}, {"headings_1": {"content": "growing", "page": 101, "level": 2}}, [{"headings_0": {"content": "piggery", "page": 102, "level": 2}}, {"headings_1": {"content": "growing", "page": 101, "level": 2}}], [{"headings_0": {"content": "piggery", "page": 102, "level": 2}}, {"headings_1": {"content": "growing", "page": 101, "level": 2}}]], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "re ve", "metadata": {"headings": [{"headings_0": {"content": "re ve", "page": 102, "level": 3}}, {"headings_1": {"content": "piggery", "page": 102, "level": 2}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "> \u00bb \\_", "metadata": {"headings": [{"headings_0": {"content": "re ve", "page": 102, "level": 3}}, {"headings_1": {"content": "piggery", "page": 102, "level": 2}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Leal", "metadata": {"headings": [{"headings_0": {"content": "Leal", "page": 102, "level": 2}}, {"headings_1": {"content": "re ve", "page": 102, "level": 3}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "fae : \nbe? ie \nr", "metadata": {"headings": [{"headings_0": {"content": "Leal", "page": 102, "level": 2}}, {"headings_1": {"content": "re ve", "page": 102, "level": 3}}, [{"headings_0": {"content": "Leal", "page": 102, "level": 2}}, {"headings_1": {"content": "re ve", "page": 102, "level": 3}}]], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BR", "metadata": {"headings": [{"headings_0": {"content": "BR", "page": 102, "level": 3}}, {"headings_1": {"content": "Leal", "page": 102, "level": 2}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\\\ \nLf \n\\| 3 gr . A \u00ae TB = 7 Gun \naz FE = 50 \n. a ER hes wt \u2014\u2014\u2014 2 BE \\| x \nix 4 \\| iu \n\u201aBi \nye aos \nSak \nimprove on rabbit structure", "metadata": {"headings": [{"headings_0": {"content": "BR", "page": 102, "level": 3}}, {"headings_1": {"content": "Leal", "page": 102, "level": 2}}, [{"headings_0": {"content": "BR", "page": 102, "level": 3}}, {"headings_1": {"content": "Leal", "page": 102, "level": 2}}], [{"headings_0": {"content": "BR", "page": 102, "level": 3}}, {"headings_1": {"content": "Leal", "page": 102, "level": 2}}], [{"headings_0": {"content": "BR", "page": 102, "level": 3}}, {"headings_1": {"content": "Leal", "page": 102, "level": 2}}]], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- pigs are housed in the household kitchen which puts the household\u2019s hygiene at risk of deterioration.", "metadata": {"headings": [{"headings_0": {"content": "BR", "page": 102, "level": 3}}, {"headings_1": {"content": "Leal", "page": 102, "level": 2}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "BR", "page": 102, "level": 3}}, {"headings_1": {"content": "Leal", "page": 102, "level": 2}}, [{"headings_0": {"content": "BR", "page": 102, "level": 3}}, {"headings_1": {"content": "Leal", "page": 102, "level": 2}}]], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- deals in maize growing Kihungya Munguryek \ngrowing wf 4", "metadata": {"headings": [{"headings_0": {"content": "BR", "page": 102, "level": 3}}, {"headings_1": {"content": "Leal", "page": 102, "level": 2}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "AL contrary to the LG approved , \nPDM \nre Rn ot ae enterprises.", "metadata": {"headings": [{"headings_0": {"content": "BR", "page": 102, "level": 3}}, {"headings_1": {"content": "Leal", "page": 102, "level": 2}}, [{"headings_0": {"content": "BR", "page": 102, "level": 3}}, {"headings_1": {"content": "Leal", "page": 102, "level": 2}}], [{"headings_0": {"content": "BR", "page": 102, "level": 3}}, {"headings_1": {"content": "Leal", "page": 102, "level": 2}}]], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "be \u201ceat EN", "metadata": {"headings": [{"headings_0": {"content": "be \u201ceat EN", "page": 102, "level": 3}}, {"headings_1": {"content": "BR", "page": 102, "level": 3}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sacco Ltd \nIr v any \n\u201c \\* nt \nKi \nre a \na \nrH 4 \n", "metadata": {"headings": [{"headings_0": {"content": "be \u201ceat EN", "page": 102, "level": 3}}, {"headings_1": {"content": "BR", "page": 102, "level": 3}}, [{"headings_0": {"content": "be \u201ceat EN", "page": 102, "level": 3}}, {"headings_1": {"content": "BR", "page": 102, "level": 3}}], [{"headings_0": {"content": "be \u201ceat EN", "page": 102, "level": 3}}, {"headings_1": {"content": "BR", "page": 102, "level": 3}}]], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- garden on 1 acre in place which \u00a5 \nPT bates", "metadata": {"headings": [{"headings_0": {"content": "be \u201ceat EN", "page": 102, "level": 3}}, {"headings_1": {"content": "BR", "page": 102, "level": 3}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "sea \n4 : Rd was rented. i \ny \no \na % \nae We", "metadata": {"headings": [{"headings_0": {"content": "be \u201ceat EN", "page": 102, "level": 3}}, {"headings_1": {"content": "BR", "page": 102, "level": 3}}, [{"headings_0": {"content": "be \u201ceat EN", "page": 102, "level": 3}}, {"headings_1": {"content": "BR", "page": 102, "level": 3}}]], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ATSC", "metadata": {"headings": [{"headings_0": {"content": "ATSC", "page": 102, "level": 5}}, {"headings_1": {"content": "be \u201ceat EN", "page": 102, "level": 3}}], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Y \n98", "metadata": {"headings": [{"headings_0": {"content": "ATSC", "page": 102, "level": 5}}, {"headings_1": {"content": "be \u201ceat EN", "page": 102, "level": 3}}, [{"headings_0": {"content": "ATSC", "page": 102, "level": 5}}, {"headings_1": {"content": "be \u201ceat EN", "page": 102, "level": 3}}]], "page": 102, "document_name": "Buliisa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Bundinbugyo District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Bundinbugyo District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index 30adf335a7c8200b8d9f08f4f287ebc6faabd235..0000000000000000000000000000000000000000 --- a/reports/Chunks/Bundinbugyo District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUNDIBUGYO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORGA,", "metadata": {"headings": [{"headings_0": {"content": "ORGA,", "page": 1, "level": 2}}], "page": 1, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], "page": 1, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nTable of Carftenle..... ii een nennen \nList Hf AcronymnS........nnenneen \nnennen eel pie NNN EYE iii engeren en res ann anna \nCOP TINTIOIN 1 inOhbereaneentennarecomcenenmnnnenmenntmamnenvesty ynehesegs os soscesessesssevinssnonennnnseraeanonnaouneunevesnionesgy ts nsx pasdui eelth \nBASIS FOR OPINION \n1 uu..c.ccccccccsccsscesccssecssecsessecesecsesaeceaecaeeseeenesesssassneesaenssasseesasenesenesaessaeasaecssaseesansesaesngs \nFREY AUDIT MAST TERS \n1 nnerneneenonnnavseepegesa sb VAs ES eGSEDIIEC NABI in cmmrnnannmnnnnanannein comer rerscceseasccctscnnannenonn \n1.0 IMPLEMENTATION OF THE APPROVED BUDGET \n1 ...........c:ccssssssesssesssssesessseseenseeeesseeeenesenens \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL ........sccccsseseetereeesesteesrensteciees 13 \nOTHER MATTER... 17 ETHERNET anne \n3.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 17 \n3.1. \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT \n([DINSSEGN \u201eu... \ncannannennenanewnceen ennrerereem rset SH a TE SoTL 17 green sit nN EA FAK \n3.2 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) \nPROGRAM \n21 seis aHaiee its Hi Aaa dansnennnsnnnnsunenecanocumannenenoenunynene ye Ares sessctissincorceceecnnneesennnernneneny yessier nuns \n3.3 EDUCATION DEVELOPMENT GRANT ..........-sssscsssssosssssssssssesnssssecssenensnnerssenenseessereseseansnennene 28 4,4 REVIEW OF BUNDIBUGYO DISTRICT HOSPITAL OPERATIONS .........c:ecseseseessersseeesesessens 31 \nOTHER INFORMATION 35 \u201een nennen aihirenen \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS .......... \n35 ee \nAUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........e 36 \nOTHER, REPORTING RESPONSIBILITIES \n37 nennen un... \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .........csccsessssseseetsessssnessnseseeneens 37 \n5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL ......... \n37 essen: \n5.1 Funding of PDM Activities in the DiStrict \n38 scssssesesesesssesseseseenensensserssrsnsnseneeaenenceney 0.00.0... \n5.2 Planning and Budget Performance..........nnnseeneesensenensesensenennnnenenensentnnnensnenenensanen 39 \n44 \nList of Acronyms: \n[", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}, [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORGA,", "page": 1, "level": 2}}]], "page": 1, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 8}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 8}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 8}}], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| DLG | District Local Government", "metadata": {"headings": [{"headings_0": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 8}}], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| GoU \\| 2 : . Government of Uganda \\| HCMS Human Capital Management System \n. \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 8}}, [{"headings_0": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 8}}]], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Technology", "metadata": {"headings": [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "; ICT Information and Communication \n\\| \\| INTOSAI \\| - International Organization of Supreme Audit Institutions \n. \nIPPS \nIntegrated Personnel and Payroll system \n. R \\| \\| \n. \nISSAIs International Standards of Supreme Audit Institutions \n\\| LGFAM \\| \\| Local Government Financial and Accounting Manual, 2007 \n\\| \n\\| LGFAR \nLocal Government Financial and Accounting Manual, 2007 \n\\| \n\\| LGPPDA \\| Local Government Public Procurement and Disposal Authority \n\\| \\| LLG Lower Local Governments \n\\| \n) \nLR Local Revenue \n\\| \n. \nMDAs \nMinistries, Departments and Agencies \n\\_ \nMoES \nMinistry of Education \n\\| MoFPED \nMinistry of Finance, Planning and Economic Development \n\\| \nMoGLSD \nMinistry of Gender, Labour and Social Development \nMoLG \n\\| Ministry of Local Government \nMoPS \nMinistry of Public Service", "metadata": {"headings": [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}, [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}], [{"headings_0": {"content": "Technology", "page": 3, "level": 1}}, {"headings_1": {"content": "| DLG | District Local Government", "page": 3, "level": 3}}]], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| NAA", "metadata": {"headings": [{"headings_0": {"content": "| NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "Technology", "page": 3, "level": 1}}], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "National Audit Act \nNTR \\| Non-Tax Revenue \n\u2014 OAG \n\\| \nOffice of the Auditor General \\| \nPBS \nProgram Budgeting System \n\\| \n. \nPCA \nPayroll Consults Africa \n\\| \n\\| PDMS Payroll Deduction Management System \nPDU \n\\| Procurement & Disposal Unit PFMA \nPublic Finance Management Act \\| \nPFMR \n\\| Public Finance Management Regulations \n\\| \n\\| \nPPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "| NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "Technology", "page": 3, "level": 1}}, [{"headings_0": {"content": "| NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "Technology", "page": 3, "level": 1}}], [{"headings_0": {"content": "| NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "Technology", "page": 3, "level": 1}}], [{"headings_0": {"content": "| NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "Technology", "page": 3, "level": 1}}], [{"headings_0": {"content": "| NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "Technology", "page": 3, "level": 1}}], [{"headings_0": {"content": "| NAA", "page": 3, "level": 2}}, {"headings_1": {"content": "Technology", "page": 3, "level": 1}}]], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], "page": 3, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \nTSA Treasury Single Account \\| ; TSSA \nTreasury Sub Single Account \n\\| \nBAD \\| \n7 \n- \nUganda Banker's Association \n: \n: REPORT OF THE AUDITOR GENERAL \nane \noe \nON THE FINANCIAL STATEMENTS OF BUNDIBUGYO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Bundibugyo District Local Government, which comprise the Statement of Financial Position as at 30\u00b0\" 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 Bundibugyo 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": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}]], "page": 3, "document_name": "Bundinbugyo 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 Bundibugyo 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 TESBA 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. \nactivities and out-puts \u2018the funds will: be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Bundibugyo District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Bundibugyo District Local Government had an approved budget of UGX.48,323,400,055 out of which UGX. 46,872,334,339 was warranted as shown below; \nWarrants % age of", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| NAA", "page": 3, "level": 2}}]], "page": 4, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.", "metadata": {"headings": [{"headings_0": {"content": "UGX.", "page": 5, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e 28,845,093,907 28,798,063,906 99.84% \\_\\_\\|Recurrent (Non-wage) 12,088,628,770 10,066,338,655 \\|e3% [3 Development 8,389,677,378 8,007,932,378 95%", "metadata": {"headings": [{"headings_0": {"content": "UGX.", "page": 5, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| =| 323,400,055", "metadata": {"headings": [{"headings_0": {"content": "| =| 323,400,055", "page": 5, "level": 1}}, {"headings_1": {"content": "UGX.", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "46,872,334,939", "metadata": {"headings": [{"headings_0": {"content": "46,872,334,939", "page": 5, "level": 1}}, {"headings_1": {"content": "| =| 323,400,055", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[95%", "metadata": {"headings": [{"headings_0": {"content": "[95%", "page": 5, "level": 1}}, {"headings_1": {"content": "46,872,334,939", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.46,872,334,939, I reviewed expenditure on activities/outputs worth UGX. 37,823,898,004 (80.7%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "[95%", "page": 5, "level": 1}}, {"headings_1": {"content": "46,872,334,939", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "[95%", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details Actual Cumulative Cumulative expenditure Actual %age out (UGX) expenditure of total warrants \n\\| Wage Expenditure SSeS \n2 PDM Expenditure audited \nnn Micro-Scale \u2014 Irrigation \u2014", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "[95%", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~~ 28,129,940,062 \\| 60.01%", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "28,129,940,062", "metadata": {"headings": [{"headings_0": {"content": "28,129,940,062", "page": 5, "level": 8}}, {"headings_1": {"content": "Program", "page": 5, "level": 3}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "130,000,000 28,259,940,062 60.29% 28,653,040,249 61.13% z", "metadata": {"headings": [{"headings_0": {"content": "28,129,940,062", "page": 5, "level": 8}}, {"headings_1": {"content": "Program", "page": 5, "level": 3}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "303,100,187", "metadata": {"headings": [{"headings_0": {"content": "303,100,187", "page": 5, "level": 8}}, {"headings_1": {"content": "28,129,940,062", "page": 5, "level": 8}}], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ": \nUgIFT 3,113,830,392 31,766,870,641 67.77% Water Deve ent \n3?,435,932,130 69.20% \nBelow are my findings from the performance: of-revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review,", "metadata": {"headings": [{"headings_0": {"content": "303,100,187", "page": 5, "level": 8}}, {"headings_1": {"content": "28,129,940,062", "page": 5, "level": 8}}, [{"headings_0": {"content": "303,100,187", "page": 5, "level": 8}}, {"headings_1": {"content": "28,129,940,062", "page": 5, "level": 8}}], [{"headings_0": {"content": "303,100,187", "page": 5, "level": 8}}, {"headings_1": {"content": "28,129,940,062", "page": 5, "level": 8}}]], "page": 5, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[Nol Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[Nol Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "303,100,187", "page": 5, "level": 8}}], "page": 6, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.1) Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG to collect local The", "metadata": {"headings": [{"headings_0": {"content": "[Nol Observation Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "303,100,187", "page": 5, "level": 8}}], "page": 6, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 8}}, {"headings_1": {"content": "[Nol Observation Recommendation", "page": 6, "level": 3}}], "page": 6, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "revenue of UGX.450, 000,000 however; by the end of the year, Officer \nshould only UGX.209, 671,060 had been collected representing 47% increase efforts performance. The summary is in the table below and the details towards \nthe are in appendix 1(a). \nsensitization of citizens on the Approved Actual \nimportance of taxes budget Collections \nin service delivery, so as change their Revenues \nmind sets and Revenues increase collections. \nRevenue \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nPurpose of Budget \nthe un- Amount implemented \nactivities \nTransfer of Implementation Improvement 210,328,940 local revenue of lower local in service \nto lower government delivery of \nlocal activities which citizens \ngovernments are based on \nlocal revenue \ncollected \nInspection Inspection of Ensure value 15,000,000 and \ndistrict projects for money in \nMonitoring being the district \nimplemented projects being \nimplemented \nFinance and support activities Improve \n15,000,000 Accounting of administration service \nfinance and delivery and \n, \ncouncil \nimplementatio \nn of planned \nactivities.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 8}}, {"headings_1": {"content": "[Nol Observation Recommendation", "page": 6, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 6, "level": 8}}, {"headings_1": {"content": "[Nol Observation Recommendation", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 6, "level": 8}}, {"headings_1": {"content": "[Nol Observation Recommendation", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 6, "level": 8}}, {"headings_1": {"content": "[Nol Observation Recommendation", "page": 6, "level": 3}}]], "page": 6, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 8}}], "page": 7, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Observation \nbudgeted funds are Programme Approved Warrants % warranted. In budget funding addition, revoted funds \nshould Human Capital \n35.38 34.85 99% always be released Development \nby MoFPED in the Public ; Sector 3.24 3.09 95% the first Quarter of Tansinrgalten \nfinancial year to 0 \nImplementation ongoing going projects. projects Agro- 2.73 251\\| 92% Industrialization \nIntegrated 1.38 1.38 100%", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 8}}]], "page": 7, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "transport", "metadata": {"headings": [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}], "page": 7, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "infrastructure and services \nSecuri \nNatural 1.02 1.01 99% Resources, \nEnvironment, \nClimate Change, \nLand And Water \nCommunity 0.53 0.34 64% mobilization and \nmindset change \nHuman Capital 35.38 34.85 99% Development \n48.32 46.87 97% \nThe UGX.1.45Bn that was not warranted was meant for the following activities which were either partially or not implemented at all; \nProgram Amount Activities not Purpose of the me not implemented unimplemente warranted d activity \nHuman Salary Delayed Capital \nadjustments in implementation Developme wage for of salary \nObservation- \nnen Developme Quarterly For improving ; \nnt Plan \nBudget desk efficiency in Implement meetings revenue ation \nadministration. One meeting was not held as a result fewer citizens were consulted. \nAgro- Salary Delayed ; \nIndustrializ adjustments in implementation ation wage of salary enhancements Implementatio affects morale of n of micro- staff. \nscale irrigation \ndemonstration Delayed delivery sites in the of services to district the farmers who have already made their co-", "metadata": {"headings": [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}, [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}], [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}], [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}], [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}], [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}], [{"headings_0": {"content": "transport", "page": 7, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 7, "level": 8}}]], "page": 7, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}], "page": 8, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "contributions under the Micro- scale irrigation \nNatural \n: Community One follow up Resources, mobilization, visit not done. Environme \nsensitization \nnt, Climate \nand follow up \nChange, \nvisits \nLand And \nWater \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nConstruction of Health Centres at Tombwe HC III and Kyondo HCIII \nImproving efficiency in revenue administration. \nFollow up and inspection of on-going construction projects at the District. \nPayment of salary arrears for scientist civil workers. \nNo\\| Observation\": \" Recommendation +: ~~~: \nProgramme Approved Warrants % budget \nfundi \nng Human Capital Development 687,384,000 536,974,633 \nThe UGX.150,409,367 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all;", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}, [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}], [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}], [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}], [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}], [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}], [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}], [{"headings_0": {"content": "funding", "page": 8, "level": 6}}, {"headings_1": {"content": "transport", "page": 7, "level": 8}}]], "page": 8, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ei Programme", "metadata": {"headings": [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], "page": 9, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Activities not Purpose of the implemented unimplemente d activity \nHuman Capital Sensitization To reduce on Development 9,367 activities on Infant mortality Malaria and and malaria other related deaths. immunization \nactivities. \nI 3 N \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \n\u00b0 Sensitization activities on Malaria and other immunization activities. \nThe Accounting Officer explained that they will continue engagements with all concerned parties such as the Development partners and MoFPED to ensure that all budgeted funds are received, \nUtilization of Warrants The Accounting Out of the total warrants of UGX.46.87Bn availed during the year, Officer \nshould UGX.43.34Bn was utilized by the district resulting in un-utilized ensure that all warrants of UGX.3.5Bn representing utilization of 93% as shown warranted \nfunds in the table below; \nare utilised in accordance with Programme Warrants Utilised % the approved warrants utilisation budget. \n34,85 31.54 90% The can be done by Human Capital \nObservation---- mobilization and mind \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 \nProgram Warrants Activities Reason for me not affected by the the Utilized under utilization underutilizat ion of warrants Human \nSalary adjustments Delayed Capital \nin wage and a release of Developme supplementary for funds \nnt pension and gratuity. \nImplementation of capital projects in the district under the \nUGIFT program \nDevelopme \nSalary adjustments Late release nt Plan \nin wage and a of funds Implement \nsupplementary for hence causing ation pension and inability to gratuity. process the payments and implement the projects in a timely manner Integrated \nSalary adjustments Late release transport \nin wage and a of funds infrastruct \nsupplementary for hence causes ure and \npension and inability to services gratuity. process the payments. \nAs a result of failure to utilize warrants will affect; \nThe construction of Seed \nschool and the \nRecommendation \\|--- ----:", "metadata": {"headings": [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}, [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}], [{"headings_0": {"content": "ei Programme", "page": 9, "level": 1}}, {"headings_1": {"content": "funding", "page": 8, "level": 6}}]], "page": 9, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "fully.", "metadata": {"headings": [{"headings_0": {"content": "fully.", "page": 10, "level": 8}}, {"headings_1": {"content": "ei Programme", "page": 9, "level": 1}}], "page": 10, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No\\| Observation: \"~~\": \nRecommendation \n\u201c = \u00b0 Part A of the performance contract for Accounting Officers the objective of \noutlines the core performance requirements against which their ensuring that all performance should be assessed in regard to achievement of activities \nhave \nplanned results. This requires the Accounting Officer to be appropriate \nassessed on the extent to which annual key performance performance \nindicators and targets are achieved for key projects and/or indicators \nand \nprograms.", "metadata": {"headings": [{"headings_0": {"content": "fully.", "page": 10, "level": 8}}, {"headings_1": {"content": "ei Programme", "page": 9, "level": 1}}], "page": 11, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "targets.", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], "page": 11, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I reviewed the approved work plan and sampled 6 outputs with a total of 39 activities. I noted the following; \ne 4 outputs with 28 activities had clear performance indicators and targets. \n\u00a9 2 outputs with 11 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 1 (b) \nCategory] No. oO No. of No of of Activities activities outputs sampled with without clear \nclear performa performan nce \nce \nindicator indicators s and and targets \nquantified Total \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that the non-quantification of some outputs was due to system gaps in PBS, which was later observed by the National Planning Authority across the country and they invited select district Planners on how to align out puts in the system. \nObservation \nRecommendation \nCategor \nNo of No. of No of No of Expend money. y of activi Activiti activities activities iture \noutputs ties es fully partially not Amoun \nin the implem impleme impleme t (UGX) \noutpu ented nted nted \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality did not implement or partially implemented the following planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}, [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}]], "page": 11, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. 1\\. Construction works at Kabango Seed Secondary School, Upgrade of HC II's to HC III\u2019s at Buhanda HC II, Mirambi HC II, Busunga HC II, Bundimulangya HC II, and Tombwe HC II among others. \n2a di Procurement of medical equipment for the HC\u2019s of Tombwe HCII, Bundimulangya HC II, Kyondo HC II, and Buhanda HC II.\n2. 3.", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], "page": 12, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Construction of Kyondo HC II to HC III was not implemented at all. \nRefer to Appendix 1C (i)and 1C (ii) for details \nThe Accounting Officer explained that the outputs that remained un implemented were under mainly UGFIT and most were delayed by the procurement process which was hybrid based managed by the MOH with one contractor managing many contracts at ago. Poor inter district Road network access also made some construction sites inaccessible there by affecting the planned constructions. \nThe funds for the activities were swept back to the centre and \n1.7.1 Service delivery under URF", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}, [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "fully.", "page": 10, "level": 8}}]], "page": 12, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "exe", "metadata": {"headings": [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], "page": 13, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled three (3) out of seven (7) activities with a total \nof UGX.353, 917,000. The significant findings are provided in the table below. \nActivity Source Total Pictorial Summary Audit Manage details of funds expendi evidence of findings conclusi ment ture (Time, on Respons (UGX) Quality, e Quantity, \nCost and \nFunctionali \nty) \nInteg Kayenje- 60,600,0 \u00a9 Bushy Bushy rated Busengerwa \n00 \nTrans Road 4kms \nport \nInfras \nroad due to road as a absence of Road result of road gangs. works heavy \ne Road executed rains and tructu works as flooding, re \nexecuted planned as well as And as absence Servi planned. of road ces \ne One line of \nworkers culvert \nwhose was \ncontract installed. \nexpired and not renewed due to inadequat e \nfunding. Busaru GOU eBushy Road Planned Market- \nroads due to works \nscope of Rwabatwa \nabsence of executed works Road \nroad gangs. as was 8kms \n\u00b0 Thr planned complete ee lines of but \nd. Bushy culverts bushes road as a installed. need to result of \u00b0 On be heavy e culvert trimmed. rains and blocked on flooding, Ngite Bridge \nas well as due to absence heavy of road rainfall. \nworkers \nActivity Total Pictorial Summary -Manage details \nexpendi evidence of findings conclusi ment ture (Time, Respons (UGX) Quality, e Quantity, \nCost and \nFunctionali ty) \nunblocke d. \nBusaru \ne Gullies The Bushy Cocoa- \nnoted in quality of roadasa Bundikuyali \nthe road the road result of Road \ndue to was not heavy 6kms \nheavy satisfacto rains and rainfall ry given flooding, and that as well as \nfloods. cracks absence \ne Bushy were of road road due already workers to absence developin whose of road g in contract gangs. sections expired of the and not \nroad \nrenewed \ndue to inadequat e", "metadata": {"headings": [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}, [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], [{"headings_0": {"content": "exe", "page": 13, "level": 3}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}]], "page": 13, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], "page": 14, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the bushy roads were as result of heavy rains and flooding, as well as absence of road workers whose contracts expired and not renewed due to inadequate funding \nRecommendation \nThe Accounting Officer should ensure that there is regular maintenance of the district roads so as not to disrupt movement of people which could affect service delivery. \n1.7.2 The service delivery under focus areas \nI sampled fifteen (15) out of forty (40) activities in Four (4) focus areas with a total expenditure of UGX. 6, 574,762,889 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided \nschedule. ~ \nConstruction and upgrade of Kyondo HC II to HC III- MOH-UgIFT/ Works/2021- 22/00013/13-28- Start Date- 07/06/2022. \nContract Duration - 8 months.- Contractor has not done any work on the site despite more than 12 months since contract signature. \nConstruction and upgrade of Buhanda HC II to HC III- HC III- \nMOH-UgIFT/ Works/2021-22/00013/13- \n28- Start Date- 07/06/2022. Contract Duration - 8 months. Construction has only progressed up to 30%. Yet contract time is over 100% \nWater \nGravity water flow schemes \nEnsure that all water user Development \nconstructed in several sub \ncommittees are functional grant \ncounties, however the water \nEnsure that the recommended user committees are not \nnumber of water sources are functional. \ntested. \nAlthough the guideline Sensitize the public on requires 20% of the existing \nmaintaining water quality at water sources to be tested, \nthe existing water sources. only 15% of existing water Encourage the public to sources were tested. \nalways boil water for drinking. Only 26% of water sources \ntested were found to be \nsuitable for human \nconsumption. \nImplications \nThis could result in to poor maintenance and\\_ utilization of the boreholes which can affect there functionality and", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}, [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 14, "level": 6}}, {"headings_1": {"content": "exe", "page": 13, "level": 3}}]], "page": 14, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "durability.", "metadata": {"headings": [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], "page": 15, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The General population could be exposed to water borne diseases such as typhoid. \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nBundibugyo DLG had a wage budget of UGX.28, 845,093,907, out of which UGX. 28,129,940,062 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nObservation \nUtilization of the Wage Budget \nThe Accounting The DLG had an approved wage budget of UGX. Officer should liaise 24,760,914,432, and obtained supplementary funding of with the MOFPED UGX4, 084,179,475 resulting into a revised wage budget of to ensure timely UGX. 28,845,093,907. UGX.28, 798,063,906 (99.8%) was \\| release of funds. warranted resulting into unwarranted funds of UGX.47, \n030,001 (0.2%). \nOut of the total warrants, UGX. 28,129,940,062 was utilized by the District resulting in un-utilized warrants of UGX. 668,123,844 representing utilization of 97.7% as summarized in the table below and details in Appendix 1 (d); \nUnspent Balance \nUGX. Bn \nBn \nwhich 2,072 (98%) were \u201cfully\u201d verified, 15 (0.8%) not ensure that the verified, and 25 (1.2%) did not show up. \nstaff payroll is In addition, 01 individual had not accessed the payroll by end reconciled \nand of June, 2023. This was captured as new records in my updated regularly determination of the District wage bill. \nso as to avoid", "metadata": {"headings": [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}, [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}], [{"headings_0": {"content": "durability.", "page": 15, "level": 6}}, {"headings_1": {"content": "funding.", "page": 14, "level": 6}}]], "page": 15, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payments", "metadata": {"headings": [{"headings_0": {"content": "payments", "page": 17, "level": 8}}, {"headings_1": {"content": "durability.", "page": 15, "level": 6}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to The summary of the validation exercise is shown in the table departed staff.", "metadata": {"headings": [{"headings_0": {"content": "payments", "page": 17, "level": 8}}, {"headings_1": {"content": "durability.", "page": 15, "level": 6}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 17, "level": 8}}, {"headings_1": {"content": "payments", "page": 17, "level": 8}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details Annual base", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 17, "level": 8}}, {"headings_1": {"content": "payments", "page": 17, "level": 8}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 17, "level": 6}}, {"headings_1": {"content": "below;", "page": 17, "level": 8}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u201cNumber of staff as per the payroll \\|", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 17, "level": 6}}, {"headings_1": {"content": "below;", "page": 17, "level": 8}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,604,744,036", "metadata": {"headings": [{"headings_0": {"content": "25,604,744,036", "page": 17, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 17, "level": 6}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\" \nJune 2023 \nValidated as follows; \na Total number of staff verified 2,072 25,175,794,196 complete/fully verified) (A \nPartially verified (individuals whose \ninformation availed at the physical \nverification did not fulfil all the \nrequirements) (B, \nNot verified (appeared for", "metadata": {"headings": [{"headings_0": {"content": "25,604,744,036", "page": 17, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 17, "level": 6}}, [{"headings_0": {"content": "25,604,744,036", "page": 17, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 17, "level": 6}}], [{"headings_0": {"content": "25,604,744,036", "page": 17, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 17, "level": 6}}]], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lu", "metadata": {"headings": [{"headings_0": {"content": "Lu", "page": 17, "level": 1}}, {"headings_1": {"content": "25,604,744,036", "page": 17, "level": 3}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "BR 190,200", "metadata": {"headings": [{"headings_0": {"content": "BR 190,200", "page": 17, "level": 3}}, {"headings_1": {"content": "Lu", "page": 17, "level": 1}}], "page": 17, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u201cTPPS/HCM system", "metadata": {"headings": [{"headings_0": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}, {"headings_1": {"content": "BR 190,200", "page": 17, "level": 3}}], "page": 19, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eee \nwee \nand also ensure a) A total of 14 employees were not paid salary amounting that", "metadata": {"headings": [{"headings_0": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}, {"headings_1": {"content": "BR 190,200", "page": 17, "level": 3}}], "page": 19, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regular", "metadata": {"headings": [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}], "page": 19, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to UGX. 40,750,843 in the period under review leading to reconciliations on arrears \nthe payroll system are done to avoid b) Over-remittance of UGX. 6,682,534 and under-remittance the over or under of UGX.33,471,727 of statutory deductions were made by remittances \nof the entity during the period. \ndeductions. \nc) Over-remittance of UGX, 11,857,760 and under- remittance of UGX.21,831,105 of non-statutory deductions were made by the entity during the period. \nThe Accounting Officer explained that: \n-. \no The salary arrears had been submitted to the Ministry of Finance, Planning and Economic Development, verified and payments had been processed in August, 2023. \nFurther reconciliation of remittances will be done to \nconfirm under and overremmitances. In case of under \nremittance payment of accrued arrears will be made and \na reconciliation with the concerned bodies will be mad in \ncase of over remittance \n2.5 Delayed deletion of employees from the payroll \nThe Accounting I noted that UGX.12, 385,480 was paid to 11 staff who had Officer \nshould either been retired, transferred, absconded or died. These ensure", "metadata": {"headings": [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}, [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "\u201cTPPS/HCM system", "page": 19, "level": 2}}]], "page": 19, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regular", "metadata": {"headings": [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], "page": 19, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "resulted into financial loss to government. \nreconciliation and update of the The Accounting Officer acknowledged the anomaly and payroll to avoid a explained that for some staff these funds had already been re-occurrence \nof recovered and pledged to recover the remaining funds from such incidences. the pension and gratuity. \nThe Accounting Officer should initiate a process of deleting these names on the payroll. For staff on transfer of service, the Accounting Officer should initiate a process of \ninstitutions while the staff structure for health facilities- issued by Ministry of Health was not incorporated into the district approved structure. \nRelatedly, District had not updated the staff list with 282 of validated/ verified employees missing from the staff list. \nThe Accounting Officer explained that the under staffing was due to inadequate wage provided, however, planned engagements with the Ministry of Finance and Ministry of Public Service have been made for additional wage to fill the vacant positions after this verification exercise. \nRegarding the lack of an approved structure, he explained that he had engaged Ministries of Education and Public service to provide a staff structure for all educational institutions under the District. \nOTHER MATTER \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}, [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], [{"headings_0": {"content": "regular", "page": 19, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}]], "page": 19, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], "page": 20, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "regular", "page": 19, "level": 1}}], "page": 20, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], "page": 20, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant 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 \nGrant a er \n(traditional Reconstruction of Ndugutu 1 \n1 component) Gravity Flow Scheme \nPhase III \nPiped Water Design of Piped Water GFS 1 \n1 Sub-Grant \nOF Rwabatwa and Sindila \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": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}]], "page": 20, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 20, "level": 1}}], "page": 21, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations \nI noted the following areas where management had commendable performance; \no The program received all its budgeted funding of ugx.669, 061,489 and absorbed it 100% on planned program activities. \no The Accounting Officer complied with the allocations of grant expenditure by the required categories and percentages for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped water sub-grant (PWSG) (UgIFT", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 20, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 20, "level": 1}}]], "page": 21, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component).", "metadata": {"headings": [{"headings_0": {"content": "component).", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 21, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o All projects implemented under the Grant were in conformity with the five-year development plan of the district and no funds were spent on ineligible projects. All project designs were also approved by the MoWE. \nThere was fairness in the distribution of projects implemented under the grant across e \nthe district and special consideration was given to seed schools and health centres. \no The Quality of materials used in the construction of projects under the grant were found to in compliance with the grant guidelines. \ne There was no mischarge of expenditure under the grant. \nAll planned projects under the Grant were fully implemented during the period under e \nreview and were fully functional. \n\u00b0 All projects implemented under the grant during the period under review were fully recorded in the asset register. \ne There was timely preparation and submission of quarterly monitoring reports to the MoWE. \ne During inspection, I noted that all the seven (07) projects sampled were fully", "metadata": {"headings": [{"headings_0": {"content": "component).", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 21, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "functional.", "metadata": {"headings": [{"headings_0": {"content": "functional.", "page": 21, "level": 6}}, {"headings_1": {"content": "component).", "page": 21, "level": 1}}], "page": 21, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Delayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "functional.", "page": 21, "level": 6}}, {"headings_1": {"content": "component).", "page": 21, "level": 1}}], "page": 22, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 22, "level": 1}}, {"headings_1": {"content": "functional.", "page": 21, "level": 6}}], "page": 22, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer attributed the delayed procurements to the delayed release of funds. \nRecommendation \nThe Accounting Officer should abide by the issued guidelines by ensuring that the procurement process is commenced early enough so as to achieve timely", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 22, "level": 1}}, {"headings_1": {"content": "functional.", "page": 21, "level": 6}}, [{"headings_0": {"content": "delivery.", "page": 22, "level": 1}}, {"headings_1": {"content": "functional.", "page": 21, "level": 6}}]], "page": 22, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], "page": 22, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.1.2.2 Low bidder Competition \nThe PPDA Act encourages fair competition by having many bidders and maintaining open communication to all bidders. \nRegulation 43 (3) of LGPPDA of 2006 requires that all procurements and disposals should be conducted in a manner that maximizes competition and achieves value for monies irrespective of the method of procurement used or nature of works, services or supplies to be procured. \nI noted in one of the sampled procurement worth UGX. 149,350,830 detailed in the table below lacked evidence of competition by bidders as the District failed to attract the minimum three bidders as required by the law. \nComment Bund505/Wrks/2022- Design of Asense 149,350,830 Only 2 companies 23/00048 Rwabatwa Services \nappear on record Gravity Flow Limited \nof issue of bids. Scheme in \nThe law requires Ndugutu and \nat least 3 to be Mirambi Sub \ninvited i.e Akled Counties and Research upgrade of \nInstitute and Sindila Asense Services Gravity Flow Limited Scheme \nHaving a limited number of bidders participating in the procurement process denied the District the opportunity of selecting from a wide range of bidders thus limiting \nRecommendation \nThe Accounting Officer should ensure competition and get appropriate service providers by sticking to the procurement regulations on bidding procedures and encouraging full participation from potential service providers so as to promote transparency and competition. \n3.1.2.3 \nReview of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \nDLGs should test at least 20% of the already existing water sources across the e \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \ne Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}, [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implementation.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 23, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 22, "level": 1}}], "page": 23, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I reviewed the implementation of the Grant activities and noted the following; \nA review of reports submitted to MWE revealed that only 31 out of 207 (15%) of oe \nthe existing water sources were tested, and all the twenty-three 23 (100%) of the new sources were tested. Details in the table below; \nCategory Number of Percent Number Percentag Percent Percentage water age tested e actually age of tested sources required unteste water to be d sources tested suitable for (a) (a-b) human", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 23, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 22, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 23, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 22, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 23, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 22, "level": 1}}]], "page": 23, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "consumptio", "metadata": {"headings": [{"headings_0": {"content": "consumptio", "page": 23, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 1}}], "page": 23, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "projects \n2 New 23 100 23 100% 0 100% projects \n\\| ToTAL \\|230 CT \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be tinsnitable far human consumption pose a direct health risk to the local population. \nThe Accounting Officer attributed that to-the-mind-set-of the community towards government projects.", "metadata": {"headings": [{"headings_0": {"content": "consumptio", "page": 23, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 1}}, [{"headings_0": {"content": "consumptio", "page": 23, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 1}}], [{"headings_0": {"content": "consumptio", "page": 23, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 23, "level": 1}}]], "page": 23, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "consumptio", "page": 23, "level": 6}}], "page": 24, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should embark on mind set trainings to ensure that water user committees are re-instated to protect the strings and taps from being vandalized and promote hygiene. \nOf the 54 tests carried out, only 26 (48%) of the water sources were found to oe \nbe suitable for human consumption. Refer to the table below and details in appendix 2c. \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer attributed that to inadequate funds which are insufficient to support water testing activities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "consumptio", "page": 23, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "consumptio", "page": 23, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "consumptio", "page": 23, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "consumptio", "page": 23, "level": 6}}]], "page": 24, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 24, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all water sources are tested and recommend the Community accordingly. \n3.2 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PROGRAM \nThe 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. \nBundibugyo District received UGX. 5,815,518,741 (100%) out of UGX: 5,815,518,741 budgeted to implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 24, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], "page": 24, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Actual \nUpgrading of Tombwe HC II to HC III \nI designed audit procedures to determine\u2018 whether\u2018 UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas where management had commendable performance; \no All activities implemented during the period under review were included in the annual workplan and budget of the district. \no All planned investments implemented at the district had a no-objection clearance from the MoH as required by the program guidelines. \n3.2.2 Areas of Improvement \nI noted the following areas where the district needs improvement; \n3.2.2.1 Planning and Budget Performance \n3.2.2.1.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 82% to the Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX. 691,044,050 (22%) while replacement of small medical equipment and medical furniture was under allocated by UGX.60, 679,317(2%) and no allocation to repair of medical equipment as detailed in the table below; \nMain Threshold Actual %age Approved Variance Audit Expenditure as per the budget Budget \nremark guidelines allocation \nUnder allocation \nReplacement Maximum 569,685,417 2% Under of small 20% \nallocation medical \nequipment \nProvision of", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}, [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 8}}]], "page": 24, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "auxiliary", "metadata": {"headings": [{"headings_0": {"content": "auxiliary", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 24, "level": 8}}], "page": 26, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "structures for support services \nTotal \nIrregular budget allocations affect effective provision of health services. \nThe Accounting Officer explained that the under budgeting for the repair and replacement of medical equipment was because there were severe infrastructural gaps which needed to be addressed first. However, going forward technicians have been engaged and request to assess all the medical equipment to enable effective planning for the next Financial Year. \nRecommendation \nThe Accounting Officer should ensure the proper allocation of grant funds as required by the guidelines. \n3.2.2.1.2 Funding and Absorption \nOut of the approved budget of UGX.5,815,518,741, the district received all the budgeted UGX. 5,815,518,741 (100%); However out of the received funds, UGX, 3,113,830,392(54%) was spent, leaving UGX. 2,701,688,349 unutilized. Details in the table below; \nDetaiis Approved Warrants/ Expenditure Under Under Release (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "auxiliary", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 24, "level": 8}}, [{"headings_0": {"content": "auxiliary", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 24, "level": 8}}], [{"headings_0": {"content": "auxiliary", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 24, "level": 8}}], [{"headings_0": {"content": "auxiliary", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 24, "level": 8}}], [{"headings_0": {"content": "auxiliary", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 24, "level": 8}}], [{"headings_0": {"content": "auxiliary", "page": 26, "level": 2}}, {"headings_1": {"content": "Activity", "page": 24, "level": 8}}]], "page": 26, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 26, "level": 8}}, {"headings_1": {"content": "auxiliary", "page": 26, "level": 2}}], "page": 26, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "er \\| D=(A- ee", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 26, "level": 8}}, {"headings_1": {"content": "auxiliary", "page": 26, "level": 2}}], "page": 26, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(B-C)", "metadata": {"headings": [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}], "page": 26, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Capital 5,659,004,3 5,659,004,362 2,957,316,013 2,701,688,349 developme 62 \nnt \n156,514,379 156,514,379 156,514,379 \\|o Total 5,815,518,7 5,815,518,7 3,113,830,3 2,701,688,3 41 41 92 49 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \nRecommendation \n\u201d \nThe Accounting Officer should increase on the monitoring of the contractors with a view of implementing the contract clauses relating to non-performance of the contractor. He should report the issue of difficult terrain for Kyondo HCII to the relevant Authorities so that the rates can be revisited. MoFPED should ensure timely release of project funds to the Entities. \n3.2.2.2 Implementation of UGIFT Activities \n3.2.2.2.1UGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district did not have land titles for UGIFT project worth UGX2,632,735,170 implemented as shown in the table below; \nProject Land Land size Contract Payments Location", "metadata": {"headings": [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}, [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}], [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}], [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}], [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}], [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}], [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}], [{"headings_0": {"content": "(B-C)", "page": 26, "level": 8}}, {"headings_1": {"content": "(UGX", "page": 26, "level": 8}}]], "page": 26, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Construction Of", "metadata": {"headings": [{"headings_0": {"content": "Construction Of", "page": 27, "level": 3}}, {"headings_1": {"content": "(B-C)", "page": 26, "level": 8}}], "page": 27, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kabango Seed Secondary School", "metadata": {"headings": [{"headings_0": {"content": "Construction Of", "page": 27, "level": 3}}, {"headings_1": {"content": "(B-C)", "page": 26, "level": 8}}], "page": 27, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(acres)", "metadata": {"headings": [{"headings_0": {"content": "(acres)", "page": 27, "level": 8}}, {"headings_1": {"content": "Construction Of", "page": 27, "level": 3}}], "page": 27, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00b02,632,735,170 | 526,547,034", "metadata": {"headings": [{"headings_0": {"content": "\u00b02,632,735,170 | 526,547,034", "page": 27, "level": 5}}, {"headings_1": {"content": "(acres)", "page": 27, "level": 8}}], "page": 27, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. In addition, intended education/Health service delivery will not be achieved. \nThe Accounting Officer explained that the land was donated by the community and there is an agreement to that effect. The process of titling the land is also underway. \nRecommendation \nThe Accounting Officer should ensure that the MOU is formalized and the titles processed as well. \n3.2.2.3 Project Implementation (current year 2022/23) \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the", "metadata": {"headings": [{"headings_0": {"content": "\u00b02,632,735,170 | 526,547,034", "page": 27, "level": 5}}, {"headings_1": {"content": "(acres)", "page": 27, "level": 8}}, [{"headings_0": {"content": "\u00b02,632,735,170 | 526,547,034", "page": 27, "level": 5}}, {"headings_1": {"content": "(acres)", "page": 27, "level": 8}}], [{"headings_0": {"content": "\u00b02,632,735,170 | 526,547,034", "page": 27, "level": 5}}, {"headings_1": {"content": "(acres)", "page": 27, "level": 8}}], [{"headings_0": {"content": "\u00b02,632,735,170 | 526,547,034", "page": 27, "level": 5}}, {"headings_1": {"content": "(acres)", "page": 27, "level": 8}}], [{"headings_0": {"content": "\u00b02,632,735,170 | 526,547,034", "page": 27, "level": 5}}, {"headings_1": {"content": "(acres)", "page": 27, "level": 8}}]], "page": 27, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "43]2M. pue yd pue Pal e uolonJysuoD Ayeuejsqns INS Joyem Jo} \u2019suoejjejsul Bu\u0131puad ay} \u2019'suoejjejsui uo Aew SIUEW.IOHDI \"pa1ldx3 Buipuad ay} ayy", "metadata": {"headings": [{"headings_0": {"content": "43]2M. pue yd pue Pal e uolonJysuoD Ayeuejsqns INS Joyem Jo} \u2019suoejjejsul Bu\u0131puad ay} \u2019'suoejjejsui uo Aew SIUEW.IOHDI \"pa1ldx3 Buipuad ay} ayy", "page": 28, "level": 5}}, {"headings_1": {"content": "\u00b02,632,735,170 | 526,547,034", "page": 27, "level": 5}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "yeos st \"ysl \"ajoldwon Janamoy uonejjejsu! Jojemulie! \"Sunsan\u0131ey [831199519 sbunuied 'Sunured Jo Buiquun|d", "metadata": {"headings": [{"headings_0": {"content": "yeos st \"ysl \"ajoldwon Janamoy uonejjejsu! Jojemulie! \"Sunsan\u0131ey [831199519 sbunuied 'Sunured Jo Buiquun|d", "page": 28, "level": 1}}, {"headings_1": {"content": "43]2M. pue yd pue Pal e uolonJysuoD Ayeuejsqns INS Joyem Jo} \u2019suoejjejsul Bu\u0131puad ay} \u2019'suoejjejsui uo Aew SIUEW.IOHDI \"pa1ldx3 Buipuad ay} ayy", "page": 28, "level": 5}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "salllIND3S Jo jo Burgund 'suonejjejsu Salqunoes \"pal\u0131dxa \nuo UIST \u2018\u20aczoz SDURLUOLIag \u2018syue\\} uado WDIyUM Aayes Burpuad sue\\}", "metadata": {"headings": [{"headings_0": {"content": "yeos st \"ysl \"ajoldwon Janamoy uonejjejsu! Jojemulie! \"Sunsan\u0131ey [831199519 sbunuied 'Sunured Jo Buiquun|d", "page": 28, "level": 1}}, {"headings_1": {"content": "43]2M. pue yd pue Pal e uolonJysuoD Ayeuejsqns INS Joyem Jo} \u2019suoejjejsul Bu\u0131puad ay} \u2019'suoejjejsui uo Aew SIUEW.IOHDI \"pa1ldx3 Buipuad ay} ayy", "page": 28, "level": 5}}, [{"headings_0": {"content": "yeos st \"ysl \"ajoldwon Janamoy uonejjejsu! Jojemulie! \"Sunsan\u0131ey [831199519 sbunuied 'Sunured Jo Buiquun|d", "page": 28, "level": 1}}, {"headings_1": {"content": "43]2M. pue yd pue Pal e uolonJysuoD Ayeuejsqns INS Joyem Jo} \u2019suoejjejsul Bu\u0131puad ay} \u2019'suoejjejsui uo Aew SIUEW.IOHDI \"pa1ldx3 Buipuad ay} ayy", "page": 28, "level": 5}}]], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\"SpIsu! Buixy Burxi sBuyeo Buowe \"s194]0 Pe1U0I paudxa \u201eST \"EZOTZ", "metadata": {"headings": [{"headings_0": {"content": "\"SpIsu! Buixy Burxi sBuyeo Buowe \"s194]0 Pe1U0I paudxa \u201eST \"EZOTZ", "page": 28, "level": 2}}, {"headings_1": {"content": "yeos st \"ysl \"ajoldwon Janamoy uonejjejsu! Jojemulie! \"Sunsan\u0131ey [831199519 sbunuied 'Sunured Jo Buiquun|d", "page": 28, "level": 1}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bulxy 'ozze1lo] \u2018Bunuied Buixy Buixl sBul|la Buowe \"s134J0 yequoy pauidxa", "metadata": {"headings": [{"headings_0": {"content": "Bulxy 'ozze1lo] \u2018Bunuied Buixy Buixl sBul|la Buowe \"s134J0 yequoy pauidxa", "page": 28, "level": 3}}, {"headings_1": {"content": "\"SpIsu! Buixy Burxi sBuyeo Buowe \"s194]0 Pe1U0I paudxa \u201eST \"EZOTZ", "page": 28, "level": 2}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "jo ayy si jou Jo pue IS OU) osje 41S au\\} Ae osje", "metadata": {"headings": [{"headings_0": {"content": "Bulxy 'ozze1lo] \u2018Bunuied Buixy Buixl sBul|la Buowe \"s134J0 yequoy pauidxa", "page": 28, "level": 3}}, {"headings_1": {"content": "\"SpIsu! Buixy Burxi sBuyeo Buowe \"s194]0 Pe1U0I paudxa \u201eST \"EZOTZ", "page": 28, "level": 2}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tzoz/zo0/or Ins 'T202/60/0E au} las 'T207/60/0E au} [IS", "metadata": {"headings": [{"headings_0": {"content": "Tzoz/zo0/or Ins 'T202/60/0E au} las 'T207/60/0E au} [IS", "page": 28, "level": 5}}, {"headings_1": {"content": "Bulxy 'ozze1lo] \u2018Bunuied Buixy Buixl sBul|la Buowe \"s134J0 yequoy pauidxa", "page": 28, "level": 3}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "yBnoyyv Bu1o\u00df-uO (padejap) yBnoyy st Bulob-uo Yybnouyy st BuloB-uo", "metadata": {"headings": [{"headings_0": {"content": "yBnoyyv Bu1o\u00df-uO (padejap) yBnoyy st Bulob-uo Yybnouyy st BuloB-uo", "page": 28, "level": 1}}, {"headings_1": {"content": "Tzoz/zo0/or Ins 'T202/60/0E au} las 'T207/60/0E au} [IS", "page": 28, "level": 5}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Palo\u0131d y~aloud", "metadata": {"headings": [{"headings_0": {"content": "Palo\u0131d y~aloud", "page": 28, "level": 2}}, {"headings_1": {"content": "yBnoyyv Bu1o\u00df-uO (padejap) yBnoyy st Bulob-uo Yybnouyy st BuloB-uo", "page": 28, "level": 1}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "O02/TO/EZ 02/E0/9z 02/E0/9z Sc 07 1Z IZ", "metadata": {"headings": [{"headings_0": {"content": "Palo\u0131d y~aloud", "page": 28, "level": 2}}, {"headings_1": {"content": "yBnoyyv Bu1o\u00df-uO (padejap) yBnoyy st Bulob-uo Yybnouyy st BuloB-uo", "page": 28, "level": 1}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "790\u20196Z8\u20198E9 #95\u2019r02'6/9 \u00a59S\u2019b02\u20196Z9", "metadata": {"headings": [{"headings_0": {"content": "790\u20196Z8\u20198E9 #95\u2019r02'6/9 \u00a59S\u2019b02\u20196Z9", "page": 28, "level": 5}}, {"headings_1": {"content": "Palo\u0131d y~aloud", "page": 28, "level": 2}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "GUNG JO eA\u00dfejnwipung /SMYM/L4ION 3svg Jo II Il 02/SYM/HOW 071/2000/T202 emgoley", "metadata": {"headings": [{"headings_0": {"content": "790\u20196Z8\u20198E9 #95\u2019r02'6/9 \u00a59S\u2019b02\u20196Z9", "page": 28, "level": 5}}, {"headings_1": {"content": "Palo\u0131d y~aloud", "page": 28, "level": 2}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SALVIDOSSV IIDH 301-2T000/02 SALVIDOSSV Bupei\u00dfdn DH Bulaauibuy pP} jo II Busau\u0131\u00dfug pP}", "metadata": {"headings": [{"headings_0": {"content": "SALVIDOSSV IIDH 301-2T000/02 SALVIDOSSV Bupei\u00dfdn DH Bulaauibuy pP} jo II Busau\u0131\u00dfug pP}", "page": 28, "level": 5}}, {"headings_1": {"content": "790\u20196Z8\u20198E9 #95\u2019r02'6/9 \u00a59S\u2019b02\u20196Z9", "page": 28, "level": 5}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ay) YESH 0\\} IH 02/SYYM/HOW 07/1000/T70Z Aq", "metadata": {"headings": [{"headings_0": {"content": "SALVIDOSSV IIDH 301-2T000/02 SALVIDOSSV Bupei\u00dfdn DH Bulaauibuy pP} jo II Busau\u0131\u00dfug pP}", "page": 28, "level": 5}}, {"headings_1": {"content": "790\u20196Z8\u20198E9 #95\u2019r02'6/9 \u00a59S\u2019b02\u20196Z9", "page": 28, "level": 5}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- vanvan aal\u0131nT\u0131 apeiBdy vanvan QILINTI e\u00dfunsng OH SO31A1OS ape\u0131\u00dfdn ques) BMqole>| sa211OS", "metadata": {"headings": [{"headings_0": {"content": "- vanvan aal\u0131nT\u0131 apeiBdy vanvan QILINTI e\u00dfunsng OH SO31A1OS ape\u0131\u00dfdn ques) BMqole>| sa211OS", "page": 28, "level": 1}}, {"headings_1": {"content": "SALVIDOSSV IIDH 301-2T000/02 SALVIDOSSV Bupei\u00dfdn DH Bulaauibuy pP} jo II Busau\u0131\u00dfug pP}", "page": 28, "level": 5}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ag 3svg IIDH a 9 -07 STL Ag \n0% -HOW -6107 ding aqua", "metadata": {"headings": [{"headings_0": {"content": "- vanvan aal\u0131nT\u0131 apeiBdy vanvan QILINTI e\u00dfunsng OH SO31A1OS ape\u0131\u00dfdn ques) BMqole>| sa211OS", "page": 28, "level": 1}}, {"headings_1": {"content": "SALVIDOSSV IIDH 301-2T000/02 SALVIDOSSV Bupei\u00dfdn DH Bulaauibuy pP} jo II Busau\u0131\u00dfug pP}", "page": 28, "level": 5}}, [{"headings_0": {"content": "- vanvan aal\u0131nT\u0131 apeiBdy vanvan QILINTI e\u00dfunsng OH SO31A1OS ape\u0131\u00dfdn ques) BMqole>| sa211OS", "page": 28, "level": 1}}, {"headings_1": {"content": "SALVIDOSSV IIDH 301-2T000/02 SALVIDOSSV Bupei\u00dfdn DH Bulaauibuy pP} jo II Busau\u0131\u00dfug pP}", "page": 28, "level": 5}}]], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IH -07 STL", "metadata": {"headings": [{"headings_0": {"content": "IH -07 STL", "page": 28, "level": 3}}, {"headings_1": {"content": "- vanvan aal\u0131nT\u0131 apeiBdy vanvan QILINTI e\u00dfunsng OH SO31A1OS ape\u0131\u00dfdn ques) BMqole>| sa211OS", "page": 28, "level": 1}}], "page": 28, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~ AS a result, intended education and health-service delivery was delayed:", "metadata": {"headings": [{"headings_0": {"content": "IH -07 STL", "page": 28, "level": 3}}, {"headings_1": {"content": "- vanvan aal\u0131nT\u0131 apeiBdy vanvan QILINTI e\u00dfunsng OH SO31A1OS ape\u0131\u00dfdn ques) BMqole>| sa211OS", "page": 28, "level": 1}}], "page": 30, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that; \ne For the Upgrade of Tombwe and Bundimulagya HCIIs to HCIIIs-The works are at substantial level of completion. The contractors were awarded additional works for construction of a retaining wall and replacing floor screed for the maternity ward with terrazzo respectively.Monitoring has been stepped up to track progress and ensure timely completion of works. \ne Construction of Kabango Seed Secondary School- works are on going, the contractor has been instructed to update his work schedules and overlap certain activities to catch up with time. The entity has planned for routine monitoring and site meetings to track progress of works. \ne Construction works on Staff House at Busunga HCII- and a two unit staff house at Mirambi Health Centre III have been rated at 70% and 75% levels of completion respectively. The contractors has been warned against non- completion and to hand over works in two months\u2019 time. Monitoring has been stepped up to track progress and ensure timely completion of works.", "metadata": {"headings": [{"headings_0": {"content": "IH -07 STL", "page": 28, "level": 3}}, {"headings_1": {"content": "- vanvan aal\u0131nT\u0131 apeiBdy vanvan QILINTI e\u00dfunsng OH SO31A1OS ape\u0131\u00dfdn ques) BMqole>| sa211OS", "page": 28, "level": 1}}], "page": 30, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "IH -07 STL", "page": 28, "level": 3}}], "page": 30, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n3.2.2.4 Status of implementation of UGIFT activities for Financial year 2021/22 \nA review and physical inspection of UGIFT activities partially/not implemented in the financial year 2021/22 revealed the following; Details are in the table below; \ne Works were incomplete at Buhanda HCII with the contract expired. \nThe contractor for Kyondo HC II had abandoned the site with no works done. e \nContract \n616,483,602 \n\u2018Intended \na Inspection remarks No work done on site \\| and upgrade of \n8 months on site \n(0%). Contractor Kyondo HC II to from abandoned site HC III Start. \nMOH-UgIFT/ \nThough \nWorks/2021- not yet", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "IH -07 STL", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "IH -07 STL", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "IH -07 STL", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "IH -07 STL", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "IH -07 STL", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "IH -07 STL", "page": 28, "level": 3}}]], "page": 30, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "22/00013/13-", "metadata": {"headings": [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 30, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "started. 28 by M/s \n\u201ctr ugx:226millions for both Buhanda and Kyondo in F/y 2021-", "metadata": {"headings": [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}, [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}]], "page": 30, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022. No evidence of payment in F/y 2022- 2023. \n1,233,885,290] \\| n.", "metadata": {"headings": [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 31, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "As a result, intended education and health service delivery was delayed. \nThe Accounting Officer explained that for; \ne Construction and upgrade of Kyondo HC II to HC III- had not started due to poor road network through the mountainous terrain in Ntoroko District, which affected mobilization of materials. A project management meeting involving the contractor, political and technical team recommended that the contractor relinquishes the site back to the client for further management, which has been done by the contractor. The entity is in processes of procuring a contractor to take up the works. \ne The slow progress on the Construction and upgrade of Buhanda HC II to HC III- was attributed to late mobilisation of works by the contractor and the poor road network during the rainy season. Contractor warned against non-completion and instructed to renew time extension, work program and securities, which was still emphasized during the joint monitoring meeting held in the month of Oct/2023. \nRecommendation \nThe Accounting Officer should follow proper legal channels in cancelling the contract of the construction of Kyondo HCII given that the same contractor was awarded two constructions s of Kyondo and Buhanda. The Accounting Officer should also increase the monitoring and supervision of the contractor. \n3.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the district received Education Development Grant of UGX.", "metadata": {"headings": [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}, [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}]], "page": 31, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= The district incorporated all the seven (7) Grant activities-into -the~District plans and budgets for the period under review. \ne The Grant allocations were in compliance with the Grant guidelines. \n\u00b0 All the budgeted funds of UGX.334,336,135 were recieved and fully absorbed by the district during the period under review.There was no budgeting and expenditure on in-eligible activities. \ne There was no diversion of grant funds to unplanned activities and all grant expenditure was duly supported and accounted for.There was no misclassification or non-recognition of grant transfers during the period under review. \ne No procurement irregularities were identified when implementing the grant activities. \ne There was adequate monitoring of grant activities by the relevant authorities \n3.3.2 Areas of Improvement \nI noted the following areas where the district needs improvement; \n3.3.2.1 Failure \\_to undertake mitigation measures for Projects/programs\\_with related environmental and social impacts \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nI noted that; \nOut of the seven (7) Projects/programs implemented under the grant, 3 projects o \nworth UGX. 55,688,775 were not screened for likely environmental and social impacts as per details in appendix 4 \nThere were no environment and social management plans for the three (3) \u00b0", "metadata": {"headings": [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}, [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "22/00013/13-", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}]], "page": 32, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects/programs", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}], "page": 32, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The prescribed mitigation measures for four (4) screened projects were not \u00b0 \nimplemented. For example, there were no sign posts for protecting the environment, children or girls against exploitation. There were no boundaries on the sites for protection of pupils against damage. \n\u00b0 The screened Projects/programs did not report on the implementation of prescribed mitigation measures. \nConsequently, the environmental and social impacts of the implemented \n3.3.2.2 Failure to include -Particular- Condition of Contract (PCC) clauses in the Procurement Process \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor's responsibilities in terms of mitigating environmental and social risks. \nI noted that all the 7 Projects/programs worth UGX. 319,838,425 which could result in environment and social risks/impacts were signed with Particular condition of contract clauses. However, weaknesses were identified in the implementation and monitoring of the Particular conditions of contract as seen in appendix 4. \nFailure to monitor the Particular Condition of Contract for Projects/programs whose implementation could have social and environmental risks/impacts makes it hard for contractors to mitigate these risks and impacts since they are not compelled by the contract to do so. \nThe Accounting Officer explained that the project supervisors have been cautioned on the same, the heads of departments (project managers) and contractors have been communicated to, to follow-up and ensure adherence to weaknesses identified in the implementation and monitoring of the Particular conditions of contracts.", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}, [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}], [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}], [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}], [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}], [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}], [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}], [{"headings_0": {"content": "Projects/programs", "page": 32, "level": 3}}, {"headings_1": {"content": "22/00013/13-", "page": 30, "level": 2}}]], "page": 32, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Projects/programs", "page": 32, "level": 3}}], "page": 33, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all contract clauses are implemented as they state in the contract. \n3.3.3 Status of Project Implementation/Inspection for service delivery \nI sampled one (01) activity with a total expenditure of UGX. 175,266,468 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nTable showing the extent of service delivery in the EDG \nNo. Programme \\| Activity Total Summary of Audit Management details expenditure findings conclusion Response (UGX)\u2018shs (Time, \nQuality, \nQuantity, \nProgramme \\| -Activity - ~-\\| Total \nSummary of Audit Management details expenditure findings conclusion Response (UGX) \u2018shs (Time, \nQuality, \nQuantity, \nCost and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Projects/programs", "page": 32, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Projects/programs", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Projects/programs", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Projects/programs", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Projects/programs", "page": 32, "level": 3}}]], "page": 33, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], "page": 34, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The issue was communicated to the contractor and the rain water tank system has been fixed and functional.", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], "page": 34, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], "page": 34, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should contact the contractor to ensure that the water tank is properly installed at the school. \n4.4 REVIEW OF BUNDIBUGYO DISTRICT HOSPITAL OPERATIONS \n4.1 Budget performance \nThe hospital budgeted to receive UGX.719, 487,696 but received UGX.448, 312,517 resulting in a shortfall of UGX.271,175,179 representing 38% of the approved budget. Out of the total receipts for the financial year of UGX 448,312,517, only UGX.388,904,970 was spent resulting in an unspent balance of UGX. 59,407,547 representing an absorption level of 15 %. \nBudget shortfalls may lead to failure to implement planned activities which negatively impacts on service delivery. \nRecommendation a bes vee ee \nThe Accounting Officer should ensure that the approved and revised budgets are updated in time to give a meaningful review of the performance of the entity.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}]], "page": 34, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.2 Management of Essential Medicines and Health Supplies in Health Facilities Section 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective stock management system which ensures that the right medicines of the right quality and quantities are available at the right place, at the right time, and at the right cost. Furthermore, Section 4 of the National Medical Stores Act 1993 provides that one of the objectives is to secure, safe and efficient storage, administration, distribution and supply of the goods, having regard to national needs and to the special nature of the goods in question in accordance with the national drug policy and the national drug authority. \nA review of the supply, storage, administration and distribution of EMHS in the Hospital revealed the following; \n(a) Delayed delivery of drugs \nExamination of stores records revealed delays in the delivery of medicines and sundries to the hospital by National Medical Stores. \nThe Table below refers, \ndeadline delivered delays \n2022 \n2022 \n2022 \n2023 Cycle3(13\u2122 Nov 2022) 18\" November 2022 \n2022 \n2023 \n2023 \n2023 \nCycle6(3\u2122 May 2023 10\" May 2023 \n16\" June 2023 \n11\u2122 July 2023 \nLong lead-time affects the effective delivery of health care services to the patients due to the shortages it creates. \nThe Accounting Officer explained that they have already engaged the General Matiager uf Lie Nalivndl Medical Stores Lhrvuyh 4@ cormmunicalion which was recelved on 30th November 2023. \nof the expired drugs could not be ascertained since Management did not provide them and finally there were no budgetary provision for the disposal of the expired drugs. \nExpiry of stocks leads to financial loss and poor service delivery to the public. Poor handling of expired drugs increases the risk of expired drugs mistakenly dispensed to unsuspecting patients or ending up on the open market. \nThe Accounting Officer explained that a room has been designed at the hospital within the stores complex which is external to the area where viable medicines are stored. The expiries are packed in sacks and handled over to the National Medical Stores staff.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 34, "level": 8}}]], "page": 35, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 8}}], "page": 36, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that viable stock and expired stocks are isolated to avoid mix up at the time of dispensing and to immediately withdraw the expired drugs from the store to a designated holding area. \n(c) Stock-Outs and Non-Delivery of Medicines and Medical Supplies \nAn interview with Management and analysis of stock records revealed that on several occasions the Hospital experienced stock outs of essential drugs and medicines. This can be attributed to delayed supply of drugs from the National Medical Stores resulting into lack of several essential, vital and necessary drugs. Details in appendix 5b. \nDrug stock-outs are not only detrimental to the life of patients who need these drugs but also erode patients\u2019 confidence in the public health care system, which may lead them to seek inappropriate and expensive alternative health care services elsewhere. \nThe Accounting Officer explained that the disease burden can render some medicines as fast moving commodities which makes them prone to stock outs as a result of a surge of patients. Such medicines include; Anti-malarias like Artemether/Lumafetrine, Artsunate, Intravenous antibiotics like Ceftriaxone, Ampicillin, Metronidazole, Intravenous fluids like Normal Saline. However, the General Manager National Medical Store has been contacted to address the issues raised.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 8}}]], "page": 36, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], "page": 36, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure proper planning so as to avoid stock-outs of essential medicines. \n20", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}]], "page": 36, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0 0 3", "metadata": {"headings": [{"headings_0": {"content": "0 0 3", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}], "page": 37, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "192 \nInadequate staffing results in heavy workloads and exploitation of existing staff, creates job related stress which negatively affects the quality-of-service delivery to the", "metadata": {"headings": [{"headings_0": {"content": "0 0 3", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}, [{"headings_0": {"content": "0 0 3", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 2}}]], "page": 37, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 37, "level": 1}}, {"headings_1": {"content": "0 0 3", "page": 37, "level": 1}}], "page": 37, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the under staffing was due to insufficient wage and ban on recruitment. \nRecommendation \nThe Accounting Officer should follow up on the recruitment exercise.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 37, "level": 1}}, {"headings_1": {"content": "0 0 3", "page": 37, "level": 1}}, [{"headings_0": {"content": "community.", "page": 37, "level": 1}}, {"headings_1": {"content": "0 0 3", "page": 37, "level": 1}}]], "page": 37, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "members.", "metadata": {"headings": [{"headings_0": {"content": "members.", "page": 42, "level": 6}}, {"headings_1": {"content": "community.", "page": 37, "level": 1}}], "page": 42, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 December BD", "metadata": {"headings": [{"headings_0": {"content": "2 December BD", "page": 43, "level": 1}}, {"headings_1": {"content": "members.", "page": 42, "level": 6}}], "page": 43, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Eee Licino eee", "metadata": {"headings": [{"headings_0": {"content": "Eee Licino eee", "page": 43, "level": 1}}, {"headings_1": {"content": "2 December BD", "page": 43, "level": 1}}], "page": 43, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "po May BD", "metadata": {"headings": [{"headings_0": {"content": "po May BD", "page": 43, "level": 1}}, {"headings_1": {"content": "Eee Licino eee", "page": 43, "level": 1}}], "page": 43, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "scien \\| [Total BO \nLate disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM objectives. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \n~: + Societies: Act 2020; and Paragraph 91 of the Parish Development Model;-Guide 2 require that; \ne The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District", "metadata": {"headings": [{"headings_0": {"content": "po May BD", "page": 43, "level": 1}}, {"headings_1": {"content": "Eee Licino eee", "page": 43, "level": 1}}, [{"headings_0": {"content": "po May BD", "page": 43, "level": 1}}, {"headings_1": {"content": "Eee Licino eee", "page": 43, "level": 1}}], [{"headings_0": {"content": "po May BD", "page": 43, "level": 1}}, {"headings_1": {"content": "Eee Licino eee", "page": 43, "level": 1}}], [{"headings_0": {"content": "po May BD", "page": 43, "level": 1}}, {"headings_1": {"content": "Eee Licino eee", "page": 43, "level": 1}}], [{"headings_0": {"content": "po May BD", "page": 43, "level": 1}}, {"headings_1": {"content": "Eee Licino eee", "page": 43, "level": 1}}]], "page": 43, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "metadata": {"headings": [{"headings_0": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}, {"headings_1": {"content": "po May BD", "page": 43, "level": 1}}], "page": 44, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Implementation Team. \ne The PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne A PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \n\u00b0 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. \ne The Supervisory Board comprised of 3 members to check the efficiency & effectiveness of the Cooperative internal control systems. \ne The 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. \no Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nGovernance Observations Management Response \nParish \ne The PDCs were fully constituted The Accounting Officer explained Development as per the guideline. \nthat the guidelines requiring Committees \ne Did not prepare parish priorities priorities from LLGs were issued in", "metadata": {"headings": [{"headings_0": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}, {"headings_1": {"content": "po May BD", "page": 43, "level": 1}}, [{"headings_0": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}, {"headings_1": {"content": "po May BD", "page": 43, "level": 1}}], [{"headings_0": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}, {"headings_1": {"content": "po May BD", "page": 43, "level": 1}}], [{"headings_0": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}, {"headings_1": {"content": "po May BD", "page": 43, "level": 1}}]], "page": 44, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}], "page": 44, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and action plans in the prescribed October 2022 after the budgets format showing category, name of and work plans had been passed. priorities, quantity, location and However Sub counties were expected date of implementation. communicated to and encouraged e Funding received of UGX. 250,000 to take up Parish priorities and per quarter was inadequate to action plans in the forthcoming facilitate the activities of the PDC Plans and \nin the \nFailure to fully constitute-the Core implementation \u201cteam negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have functioning Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer should organise more trainings on the roles and importance of these committees in the implementation of PDM and organise elections for missing committee and sub committees. The Accounting Officer should also engage the relevant authorities for sufficient facilitation of PDCs and SACCO Boards. \n5.2.4 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}]], "page": 44, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of \u00b0 \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the \nsome \nEnforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.2.5 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 44, "level": 2}}, {"headings_1": {"content": "Community Development Officer (DCDO) shall constitute the HLG Core", "page": 44, "level": 3}}]], "page": 45, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], "page": 47, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe 02 beneficiaries in 01 PDM SACCO had non-existent project. Refer Appendix 6 (g) \nFailure to implement projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that frequent sensitizations of beneficiaries of PRF on proper implementation/utilization of RF through Local Radio talk shows, community meetings monthly meetings for all members will always be emphasized. This will help reduce the implementation challenges identified. \nAppendices \n62 a com aes - \nBudget Performance \nAppendix 1 (a) \u2014 Performance of Local Revenue \nApproved Actual Variance Reasons for Budget Collections under/over 000 \ncollection \n1] TarRevenes \\| Ze \nPayable By Individuals 181,478,000 121,506,648 59,971,352 \nWwW \n27,789,000 20,640,693 7,148,307 fs", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}, [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}], [{"headings_0": {"content": "following;", "page": 47, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 44, "level": 2}}]], "page": 47, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Te on", "metadata": {"headings": [{"headings_0": {"content": "Te on", "page": 48, "level": 3}}, {"headings_1": {"content": "following;", "page": 47, "level": 1}}], "page": 48, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Gaming \n7 Miscellaneous and \nOver", "metadata": {"headings": [{"headings_0": {"content": "Te on", "page": 48, "level": 3}}, {"headings_1": {"content": "following;", "page": 47, "level": 1}}, [{"headings_0": {"content": "Te on", "page": 48, "level": 3}}, {"headings_1": {"content": "following;", "page": 47, "level": 1}}], [{"headings_0": {"content": "Te on", "page": 48, "level": 3}}, {"headings_1": {"content": "following;", "page": 47, "level": 1}}]], "page": 48, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "budgeting", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 48, "level": 1}}, {"headings_1": {"content": "Te on", "page": 48, "level": 3}}], "page": 48, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "unidentified taxes- \nother \nAgency Fees Over budgeting 30,475,000 9,000,000 21,475,000 \n\\|\\_\\| Total Taxrevenues 251,242,000 154,163,341 97,078,659 \nNon tax revenues \\| \n[9 Rates 100,000,000 20,427,338 79,572,662 \n[10 ParkngFees[- \\|, sd rele 5/560 361 [5,126,619 \n33 migration \\| \n4 colectonch \\| \n\\_ related \\| \n116 [\u00fccverisemenisj\u00e4l \\|", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 48, "level": 1}}, {"headings_1": {"content": "Te on", "page": 48, "level": 3}}, [{"headings_0": {"content": "budgeting", "page": 48, "level": 1}}, {"headings_1": {"content": "Te on", "page": 48, "level": 3}}]], "page": 48, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "117 and |", "metadata": {"headings": [{"headings_0": {"content": "117 and |", "page": 48, "level": 4}}, {"headings_1": {"content": "budgeting", "page": 48, "level": 1}}], "page": 48, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(18 em", "metadata": {"headings": [{"headings_0": {"content": "(18 em", "page": 48, "level": 4}}, {"headings_1": {"content": "117 and |", "page": 48, "level": 4}}], "page": 48, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[Resistraton feesfo[- \\|. \nOut-put Audit comment budget comment on \nindicators on targets \nUGX.Bn \n\\| Not \n01-Agro- Not stated indicated 10075 \nIndustrializatio \n\\| \nFarmer \n01-Agro- Productivity ivi 0.39 \n10026 \n1 Industrializatio \\| \\| Management Prams [nase [Mi \n01-Agro- nana [Mewes \\| Industrializatio Fra Cr \nDistrict", "metadata": {"headings": [{"headings_0": {"content": "(18 em", "page": 48, "level": 4}}, {"headings_1": {"content": "117 and |", "page": 48, "level": 4}}, [{"headings_0": {"content": "(18 em", "page": 48, "level": 4}}, {"headings_1": {"content": "117 and |", "page": 48, "level": 4}}], [{"headings_0": {"content": "(18 em", "page": 48, "level": 4}}, {"headings_1": {"content": "117 and |", "page": 48, "level": 4}}]], "page": 48, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "En)", "metadata": {"headings": [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], "page": 49, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ", \n09-Integrated \nUrban and \na 260002 Community 02 [Bi \\| Infrastructure ne ead a me \nAnd Services Maintenance - \nAppendix 1 (c): Implementation of planned outputs \nAppendix 1 (c) (i) Eully implemented out-puts \nTotal Out- \nput Total ve Number of expenditu ih fully act\u0131vitt implement a u PIAP-out \nes in\\| oq Program program activities \n1205010202- \nBasic \nRequirements \nHuman Education and Minimum 320003-Assets and Facilities 334,336 7 7 Capital , Sports standards met Management \nManagement and skills by schools and \ntraining \ninstitutions \nAgricultur \nal 010025-Cuffee Pi vuuctivily \nAqro- P\u0131 udurliu 01041103- \nNo of Number No of \nOut-put of fully partially activities Sub Budget expendit > that E impleme impleme PIAP-Outs Out-put ure \nwere not program cn Abed year 200 activities activities Impleme \n1205010202- Basic \n320003- 01- Requirements Assets Education,S and Minimum and ports and standards met Facilities Human skills by schools and Managem Capital training ent Managem \ninstitutions ent \n320021- Population 1203010510- Hospital Health, Hospitals and \nManagem Safety and HCs \nent and Managemen rehabilitated/ex \nSupport \nt \npanded \nServices 06010108- \nImproved water \n06-", "metadata": {"headings": [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}, [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}], [{"headings_0": {"content": "En)", "page": 49, "level": 2}}, {"headings_1": {"content": "(18 em", "page": 48, "level": 4}}]], "page": 49, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "an)", "metadata": {"headings": [{"headings_0": {"content": "an)", "page": 50, "level": 4}}, {"headings_1": {"content": "En)", "page": 49, "level": 2}}], "page": 50, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Natural \nResource ar INRTERSER 06- \n03-Water productivity in Planning \nS, \na \nEnvironm Resources eonsumpuve \\_ and \n\u00bb ent, Managemen Budgetin 669,061 7 \nClimate t \u2014- g \noy agro- . \nindustrialization, ER", "metadata": {"headings": [{"headings_0": {"content": "an)", "page": 50, "level": 4}}, {"headings_1": {"content": "En)", "page": 49, "level": 2}}], "page": 50, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "manufacturing,", "metadata": {"headings": [{"headings_0": {"content": "manufacturing,", "page": 50, "level": 1}}, {"headings_1": {"content": "an)", "page": 50, "level": 4}}], "page": 50, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Water \nmineral \ndevelopment). \n260002- 09040106- \n09- \nDistrict Community \n, \nIntegrate 04- Urban \nd Transport access & feeder and \nTransport Asset roads Communi 2 1 constructed & 353,917 \nInfrastruc Managemen \nty Access maintained to \nture And Road facilitate market \nServices \nMaintena access", "metadata": {"headings": [{"headings_0": {"content": "manufacturing,", "page": 50, "level": 1}}, {"headings_1": {"content": "an)", "page": 50, "level": 4}}, [{"headings_0": {"content": "manufacturing,", "page": 50, "level": 1}}, {"headings_1": {"content": "an)", "page": 50, "level": 4}}], [{"headings_0": {"content": "manufacturing,", "page": 50, "level": 1}}, {"headings_1": {"content": "an)", "page": 50, "level": 4}}], [{"headings_0": {"content": "manufacturing,", "page": 50, "level": 1}}, {"headings_1": {"content": "an)", "page": 50, "level": 4}}], [{"headings_0": {"content": "manufacturing,", "page": 50, "level": 1}}, {"headings_1": {"content": "an)", "page": 50, "level": 4}}]], "page": 50, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5536406 28", "metadata": {"headings": [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], "page": 50, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1 d: Utilization of the Wage Budget \nNatural \nResources 132,798,168 16,968,908 149,767,076 149,767,076 149,632,737 \nCommunity \nBased \n10 Services 191,009,532 191,009,532 191,009,532 188,599,062 2,410,470 \\| \n47,699,565 4 47,643,156 56,409 Internal \n\\| \n1 2 Audit 26,029,812 26,029,812 26,029,812 24,264,887 1,764,925 \n13 Indust 38,659,304 38,659,304 38,659,304 28,506,082 10,153,222 Grand \nTotal \n24,760,914,432 4,084,179,475 28,845,093,907 28,798,063,906 28,129,940,062 668,123,844 \nImplementation of DRWSDG \nAppendix 2a: Timeliness of procurements \nPROCUREMEN SUBJECT OF \nT/ DISPOSAL PROCUREMEN \nNO. T PROCURE MENT \nPROVIDER ADVERT DATE OF CONTRACT IN USHS DATE AWARD", "metadata": {"headings": [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}, [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}]], "page": 50, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bund505/Wrks/2 Design of Asense 149,350,830 022-23/00048 Rwabatwa Domestic Services \nGravity Flow Bidding Limited \nScheme \nin \nNdugutu and \nMirambi Sub \nCounties and \nupgrade of \nSindila Gravity \nFlow Scheme \nBund505/Wrks/2 Reconstruction Open Atero (U) 07-Nov-22 \n142,402,200 022-23/00045 of Ndugutu Domestic Ltd \nGravity Flow Bidding \nScheme phase \nIII in Butama \u2014 \nMitunda and \nBubandi Sub \nCoun \nBund505/Wrks/2 Rehabilitation of Selective Bamuju 10- \n47,651,500 022-23/00047 Nyaruru Gravity Bidding General Feb,2023 2023 \nFlow Scheme \u2014 \nContractors \nKinyante Branch Ltd \nphase II under \nfunding from \nSector \nDevelopment \nGrant \u2014 Water \nand Sanitation \nBund505/Wrks/2 Construction of Open Kake 07-Nov-22 2nd Feb, 49,030,485 022-23/00046 ten (10) Domestic Corporates 2023 \nBund Supply .of..pipes..\\|. Force \nBamuju 7th ' 43,093,000 822/Supls/2022- and fittings for Account General \nJune,2023 \n23/00001/Lot incidental mechanism Contractors \n2/76 repairs on under Ltd \nexisting gravity framework \nflow schemes in contract \nBDLG under \nemergency \nfunding from \nsector \ndevelopment \ngrant -\u2014 water \nand sanitation \nBund Supply of pipes Force Muddex 7th 43,082,000 822/Supls/2022- and fittings for Account General Civil \nJune,2023 \n23/00001/Lot incidental mechanism Contractors \n2/75 repairs on under (U) Ltd \nexisting gravity framework \nflow schemes in contract \nBDLG under \nemergency \nfunding from \nsector \ndevelopment \ngrant - water \nand sanitation \n519,609,998 \nAppendix 2b: Inspection of water projects/ Existence of water user committees \nPlanned Planned Audit Functiona Existen Projects/fac Start End observat lity ce of Date Date ion user", "metadata": {"headings": [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}, [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}], [{"headings_0": {"content": "5536406 28", "page": 50, "level": 4}}, {"headings_1": {"content": "manufacturing,", "page": 50, "level": 1}}]], "page": 51, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Existen", "metadata": {"headings": [{"headings_0": {"content": "(Existen", "page": 52, "level": 8}}, {"headings_1": {"content": "5536406 28", "page": 50, "level": 4}}], "page": 52, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "committ ce and ee", "metadata": {"headings": [{"headings_0": {"content": "(Existen", "page": 52, "level": 8}}, {"headings_1": {"content": "5536406 28", "page": 50, "level": 4}}], "page": 52, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "completi", "metadata": {"headings": [{"headings_0": {"content": "completi", "page": 52, "level": 8}}, {"headings_1": {"content": "(Existen", "page": 52, "level": 8}}], "page": 52, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Reconstructio 327 /April/2 5/June/2 Partially n of Ndugutu == 1023 023 intake of functional the \ndue to the SS\\} \nGravity Flow \nscheme heavy Scheme was floods affected which has by the affected floods. the water \ndraw-off. Construction \n5/June/2 Bushy Functional Exists Of Nkwira 023 surroundi but its ng due to \nnon- Protected \nabsence \nfunctiona Spring of a I, functional \nWater \nCommitte \ne \nConstruction ==36/March/2 5/June/2 Works Exists of Ngeku 023 executed but its : \nProtected u as non-", "metadata": {"headings": [{"headings_0": {"content": "completi", "page": 52, "level": 8}}, {"headings_1": {"content": "(Existen", "page": 52, "level": 8}}, [{"headings_0": {"content": "completi", "page": 52, "level": 8}}, {"headings_1": {"content": "(Existen", "page": 52, "level": 8}}], [{"headings_0": {"content": "completi", "page": 52, "level": 8}}, {"headings_1": {"content": "(Existen", "page": 52, "level": 8}}], [{"headings_0": {"content": "completi", "page": 52, "level": 8}}, {"headings_1": {"content": "(Existen", "page": 52, "level": 8}}], [{"headings_0": {"content": "completi", "page": 52, "level": 8}}, {"headings_1": {"content": "(Existen", "page": 52, "level": 8}}]], "page": 52, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned", "metadata": {"headings": [{"headings_0": {"content": "planned", "page": 53, "level": 8}}, {"headings_1": {"content": "completi", "page": 52, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "functiona", "metadata": {"headings": [{"headings_0": {"content": "planned", "page": 53, "level": 8}}, {"headings_1": {"content": "completi", "page": 52, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Spring.", "metadata": {"headings": [{"headings_0": {"content": "Spring.", "page": 53, "level": 8}}, {"headings_1": {"content": "planned", "page": 53, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I. Construction 5/June/2 Works Exists of Kasubuke 023 executed but its Protected as non-", "metadata": {"headings": [{"headings_0": {"content": "Spring.", "page": 53, "level": 8}}, {"headings_1": {"content": "planned", "page": 53, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned", "metadata": {"headings": [{"headings_0": {"content": "planned", "page": 53, "level": 8}}, {"headings_1": {"content": "Spring.", "page": 53, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "functiona", "metadata": {"headings": [{"headings_0": {"content": "planned", "page": 53, "level": 8}}, {"headings_1": {"content": "Spring.", "page": 53, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Spring", "metadata": {"headings": [{"headings_0": {"content": "Spring", "page": 53, "level": 8}}, {"headings_1": {"content": "planned", "page": 53, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|. Construction 5/June/2 During Exists of Makwera 023 inspection but its", "metadata": {"headings": [{"headings_0": {"content": "Spring", "page": 53, "level": 8}}, {"headings_1": {"content": "planned", "page": 53, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201athere", "metadata": {"headings": [{"headings_0": {"content": "\u201athere", "page": 53, "level": 1}}, {"headings_1": {"content": "Spring", "page": 53, "level": 8}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "non- Protected \nwas no functiona Spring flow of I. water due \nto the \nfloods \nthat \nblocked \nthe intake \nfrom the \nsource. \nSt. Andrew \n27 =a /April/2 5/June/2 Works Exists COU Public See 023 023 executed but its Stand Pipe. as non-", "metadata": {"headings": [{"headings_0": {"content": "\u201athere", "page": 53, "level": 1}}, {"headings_1": {"content": "Spring", "page": 53, "level": 8}}, [{"headings_0": {"content": "\u201athere", "page": 53, "level": 1}}, {"headings_1": {"content": "Spring", "page": 53, "level": 8}}]], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned", "metadata": {"headings": [{"headings_0": {"content": "planned", "page": 53, "level": 2}}, {"headings_1": {"content": "\u201athere", "page": 53, "level": 1}}], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "functiona I. Construction = 24/April/2 5/June/2 All N/A (ES ee 023 023 planned \nof a three \nconstructi \nN \nsoe \nAppendix 2c Water Quali : \nN Coun \n= wa een m", "metadata": {"headings": [{"headings_0": {"content": "planned", "page": 53, "level": 2}}, {"headings_1": {"content": "\u201athere", "page": 53, "level": 1}}, [{"headings_0": {"content": "planned", "page": 53, "level": 2}}, {"headings_1": {"content": "\u201athere", "page": 53, "level": 1}}], [{"headings_0": {"content": "planned", "page": 53, "level": 2}}, {"headings_1": {"content": "\u201athere", "page": 53, "level": 1}}], [{"headings_0": {"content": "planned", "page": 53, "level": 2}}, {"headings_1": {"content": "\u201athere", "page": 53, "level": 1}}], [{"headings_0": {"content": "planned", "page": 53, "level": 2}}, {"headings_1": {"content": "\u201athere", "page": 53, "level": 1}}]], "page": 53, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "metadata": {"headings": [{"headings_0": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}, {"headings_1": {"content": "planned", "page": 53, "level": 2}}], "page": 54, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a N New zlunlz2 te sIE\\|F5 [Note New \nind 2128 ew \u00a9 \n= cr \u00f6 New Successful >> 2 Qa. c a Cc > oO rKasandi Mirombyo [Ps \nNew \nw c oO DO 3 a. \nNorth 8 ubandi Tombwe \ncentral \nPSP 3\\} 3 > = o o wn N ew : \nGi BD New COU \noO 3. = \u00ae PSP New", "metadata": {"headings": [{"headings_0": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}, {"headings_1": {"content": "planned", "page": 53, "level": 2}}, [{"headings_0": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}, {"headings_1": {"content": "planned", "page": 53, "level": 2}}], [{"headings_0": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}, {"headings_1": {"content": "planned", "page": 53, "level": 2}}], [{"headings_0": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}, {"headings_1": {"content": "planned", "page": 53, "level": 2}}]], "page": 54, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "metadata": {"headings": [{"headings_0": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, {"headings_1": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}], "page": 54, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o\\| Stanley [New Nafte Masuie ll [PS \n= H Ngite ew a \nm 5 Sindila Nyankonda Bulyatha \nNew \n8 6 Bubandi Tombwe Tombwe I PS Pp Tombwe HC New Unsuccessful III Maternity \nward \n5 he f ubandi Tombwe \nPSP Tombwe HC New Unsuccessful III OPD \n8 mr i ubandi Tombwe Tombwe I PSP Tombwe HC New Unsuccessful III Staff \nQuarter \n5 sid rT ven \noO Busaru \nKinyante I \nAbaba Mathius New \nRe\\} Busaru Kinyante Kinyante I Bwambale New Sibendire \nNIN WIN Busaru Kinyante II Bakandilana New Tok Sakawerayo New N Bubukwan Bubukwangal Bubukwanga YTP Bubukwanga Existing", "metadata": {"headings": [{"headings_0": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, {"headings_1": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}, [{"headings_0": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, {"headings_1": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}], [{"headings_0": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, {"headings_1": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}], [{"headings_0": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, {"headings_1": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}], [{"headings_0": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, {"headings_1": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}]], "page": 54, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\"Buganikire' Buganikere \nTC \nBuganikire Buganikere \na \nY Buganikire Buganikere \n; \nBuganikire Buganikere Kyamaizi P SP Ngite Nyahuka \nTC \n4 \nBuganikire Buganikere Kyamaizi PSP Ngite Nyahuka \nTC \n5 \nBuganikire Buganikere Kyamaizi PSP R. Ngite \nTC \nNyahuka \n8 Buganikire Simbya Bundikakemb [te PSP Nyaruru \\| TC \nall \n9 Bubukwan Bubukwanga\\} Bubukwanga YTP Bikwanga \nga Central Transit Centre \n0 Bubukwan Bunyamwer \\| Saara PS P Fobiyano Tap \nga a Kihombya \nr Bubukwan Bunyamwer \\| Saara PSP Joas Tap \nga a Kihombya \nN Bubukwan Saara Buhundu II \nga \nBuganikere Buganikere I PSP Ngite 2 \nTC \nBuganikire Buganikere Buganikere I PSP Ngite Nyahuka \nTC \n1 \nBuganikire Buganikere Buganikere I PS \nTC \nBuganikire Buganikere Buganikere I PSP Nyaruru Gfs 2 Existing \nTC \nBuganikire Buganikere Buganikere II PSP", "metadata": {"headings": [{"headings_0": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, {"headings_1": {"content": "3/3 oo o|0o gis ve Bulemba 1 a New", "page": 54, "level": 3}}], "page": 55, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Existing", "metadata": {"headings": [{"headings_0": {"content": "Existing", "page": 55, "level": 2}}, {"headings_1": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}], "page": 55, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TC \nBuganikire Buganikere Buganikere II Nakabugho \nTC \n49 Bukonzo Buhundu Humya DBH Buhundu \nBorehole \nBuhundu Humya PS Katsororokya Existing Unsuccessful 51 Bukonzo Buhundu Kibunano I PS Kibunanu Existing Unsuccessful Spring \nBuhundu Twanzane P SP Ngobi Tap Existing Uiisuctessful Central \nEducation Appendix 4 : Grant\\_projects funded \nNo. Project/program Project Budget Releases Were Is the Were Were the name component project expenditure there prescribed activities eligible Environ mitigation incorporat and measures ed LG Social implement work plan? Mgt ed Plans \nConstruction of 2 Education 250,000,000 175,266,468 \nyes yes No CLASSROOM", "metadata": {"headings": [{"headings_0": {"content": "Existing", "page": 55, "level": 2}}, {"headings_1": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}, [{"headings_0": {"content": "Existing", "page": 55, "level": 2}}, {"headings_1": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}], [{"headings_0": {"content": "Existing", "page": 55, "level": 2}}, {"headings_1": {"content": "r-|e|r 4 Slo o|a giz 2 Bunyaruta PSP New", "page": 54, "level": 3}}]], "page": 55, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 56, "level": 8}}, {"headings_1": {"content": "Existing", "page": 55, "level": 2}}], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "CONSTN AT IRANGO Grant", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 56, "level": 8}}, {"headings_1": {"content": "Existing", "page": 55, "level": 2}}], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "P SCH", "metadata": {"headings": [{"headings_0": {"content": "P SCH", "page": 56, "level": 9}}, {"headings_1": {"content": "Development", "page": 56, "level": 8}}], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 RENOVATION OF 2 Education 23,872,507 45,136,360 CLASSROOMS AT Development \nMANTOROBA P SCH Grant \nat njanja Development \n\u2018 Grant \nsupply of school Education", "metadata": {"headings": [{"headings_0": {"content": "P SCH", "page": 56, "level": 9}}, {"headings_1": {"content": "Development", "page": 56, "level": 8}}, [{"headings_0": {"content": "P SCH", "page": 56, "level": 9}}, {"headings_1": {"content": "Development", "page": 56, "level": 8}}]], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pe", "metadata": {"headings": [{"headings_0": {"content": "pe", "page": 56, "level": 4}}, {"headings_1": {"content": "P SCH", "page": 56, "level": 9}}], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27,000,000 er desks to several Development \nschools \nGrant \nLATRINE CONSTN Education ey\u201d 412,380", "metadata": {"headings": [{"headings_0": {"content": "pe", "page": 56, "level": 4}}, {"headings_1": {"content": "P SCH", "page": 56, "level": 9}}], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 56, "level": 8}}, {"headings_1": {"content": "pe", "page": 56, "level": 4}}], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SIMBYA \nGrant \nConstruction of 2 Education 11,276,395 Yes No No classroom block at Development \nKibaghara Prim. Grant \nSchool \n7 MINOR REPAIR ON Education 11,241,812 11,241,812 \nSCHOOLS LAMIA, Development \nYes yes yes \nNJULE MIRAMBI Grant \n: Monitoring of Education 14,497,710 Yes N/a N/a N/a \n. Construction projects Development 16,716,806 \nunder SFG Grant \n\\| \\|334,336,135\\| 334336135 O\u00f6] \n53 \nAppendix 5a: Sample of expired drugs. \n\u2014\\_\\_[\u2014[\u2014 \\|Quntity [Expireddte \\|Purp", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 56, "level": 8}}, {"headings_1": {"content": "pe", "page": 56, "level": 4}}, [{"headings_0": {"content": "en", "page": 56, "level": 8}}, {"headings_1": {"content": "pe", "page": 56, "level": 4}}], [{"headings_0": {"content": "en", "page": 56, "level": 8}}, {"headings_1": {"content": "pe", "page": 56, "level": 4}}], [{"headings_0": {"content": "en", "page": 56, "level": 8}}, {"headings_1": {"content": "pe", "page": 56, "level": 4}}], [{"headings_0": {"content": "en", "page": 56, "level": 8}}, {"headings_1": {"content": "pe", "page": 56, "level": 4}}]], "page": 56, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PAZT/STCCNVP 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{"content": "Wits", "page": 57, "level": 3}}], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A faulty generator that is supposed to power 3", "metadata": {"headings": [{"headings_0": {"content": "Su", "page": 57, "level": 8}}, {"headings_1": {"content": "Wits", "page": 57, "level": 3}}], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ty", "metadata": {"headings": [{"headings_0": {"content": "ty", "page": 57, "level": 2}}, {"headings_1": {"content": "Su", "page": 57, "level": 8}}], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "wards of the hospital keeps breaking down \nnod \nns \net Faulty monitor( mo \nCerebral pulse chair faulty \ner \nsa ee", "metadata": {"headings": [{"headings_0": {"content": "ty", "page": 57, "level": 2}}, {"headings_1": {"content": "Su", "page": 57, "level": 8}}, [{"headings_0": {"content": "ty", "page": 57, "level": 2}}, {"headings_1": {"content": "Su", "page": 57, "level": 8}}], [{"headings_0": {"content": "ty", "page": 57, "level": 2}}, {"headings_1": {"content": "Su", "page": 57, "level": 8}}], [{"headings_0": {"content": "ty", "page": 57, "level": 2}}, {"headings_1": {"content": "Su", "page": 57, "level": 8}}]], "page": 57, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Faulty", "metadata": {"headings": [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], "page": 58, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "pulse meter that checks oxygen circulation \nblood pressure) \nFaulty Auto clave \nha ey \nfi \nOutdated and faulty dental machine \nImplementation of the Parish Development Model Appendix. 6a: Delayed disturbment of for PRF to SACCOs \nDate of Disbursement Number of SACCO \nAudit \nRemarks \nAppendix 6 b; Annual General Meeting \nSN. Vote Name Parish Name of Date Was the Date GM Was a Was the Was Was \nWas the Are the Name SACCO certificate first GM was held leadership vetting there training SACCO \na \nsignatories of held (Should be vetting criterion Bank (topical Bank to the registration (Yes/No) within one committee following Account subjects) Account Bank was issued \nmonth from elected and the PDM opening of the PDM opened Account the date of inaugurated SACCO resolution SACCO in the the same issue of (Yes/No) byelaws (Yes/No) members bank as those certificate established? undertaken approved approved of \nduring the by the by the registration) meeting board? board?", "metadata": {"headings": [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}, [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}]], "page": 58, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bundibugyo Ngite Parish Ngite-Ngite I 12/09/2022 \\| Yes Yes \u201c \nDLG Sub County \nPDM SACCO \nBundibugyo Masule Parish Masule-Ngite 02/05/2022 Yes 12/09/2022 \nYes Yes No \nDLG S/C PDM \nSACCO \n3 Bundibugyo Kirindi Parish Kirindi 02/05/2022 Yes 13/09/2022 \nYes No \nDLG Harugale S/C \nPDM SACCO \n4 Bundibugyo Bupomboli Bupomboli- 02/05/2022 13/09/2022 \nes \nDLG Parish Harugale S/C \nPDM SACCO \n5 Bundibugyo Busaru Parish Busaru- 02/05/2022 8/11/2022 Yes Yes \nDLG Busaru S/C \nPDM SACCO \n6 Bundibugyo Bumadu- Bumadu- \n3/10/2022 \nDLG Parish Bundibugyo \nT/C PDM \nSACCO \n7 \\| Bundibugyo Mataisa Parish Mataisa- 02/05/2022 Yes 30/09/2022 Yes \nNo \nDLG Tokwe S/C \nPDM SACCO \n8 Bundibugyo Hamutiti Hamutit\u2014 02/05/2022 Yes 3/10/2022 Yes Yes Yes No \nDLG Parish Bundibygyo \nT/C PDM \nSACCO \n9 Bundibugyo Kinyante Kinyante- 02/05/2022 Yes 17/11/2022 Yes Yes Yes No Yes Yes DLG Parish Busaru S/C \nPDM SACCO \n10 Bundibugyo Hakitengya Hakitengya- 02/05/2022 Yes 16/09/2022 Yes Yes Yes No Yes Yes DLG Parish Tokwe S/C \nPDM SACCO \n56 \nAppendix 6 c Non/ functionality of SACCO committees and sub committees \nSupervisory Executive Loan Sub Production sub Marketing sub Business Finance and committee Committee committee Committee Committee Development investment sub services sub Committee \nWas it Is the Was it Is the Was it Is the Was it Is the Was it Is the Constit commit Constit commit Constit commit Constit commit Constit commit \nCommittee \nIs the Was Is the commit it commit uted? tee uted? tee uted? tee uted? tee uted? tee tee Const tee (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati \noperati ituted operati", "metadata": {"headings": [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}, [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}]], "page": 59, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. onal? 0) onal? 0) onal? 0) onal? 0) onal? onal? ? onal? (operat (operat (operat (operat (operat (operat (yes/ (operat ional or ional or ional or ional or ional or ional or No) ional or Not Not Not Not Not Not Not operati operati operati operati operati operati operati", "metadata": {"headings": [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], "page": 60, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Bundibug \nFour yoDLG \ncommittee s are not functional \nBundibug \nFour yoDLG \ncommittee s are not functional \nBundibug Kirindi- Four yoDLG Haruga committee le S/C \ns are not, PDM \nfunctional SACCO \nBundibug Bupom Four ; yoDLG boli- committee Haruga \ns are not le S/C functional PDM \nSACCO \nBundibug \nFour yoDLG \ncommittee s are not functional", "metadata": {"headings": [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}, [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}], [{"headings_0": {"content": "Faulty", "page": 58, "level": 3}}, {"headings_1": {"content": "ty", "page": 57, "level": 2}}]], "page": 60, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "metadata": {"headings": [{"headings_0": {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "page": 61, "level": 1}}, {"headings_1": {"content": "Faulty", "page": 58, "level": 3}}], "page": 61, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "jou WWLWUOD aes 4N04 aie no ae ale 4no4 aes 4no4 S s \ns", "metadata": {"headings": [{"headings_0": {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "page": 61, "level": 1}}, {"headings_1": {"content": "Faulty", "page": 58, "level": 3}}, [{"headings_0": {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "page": 61, "level": 1}}, {"headings_1": {"content": "Faulty", "page": 58, "level": 3}}]], "page": 61, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8S", "metadata": {"headings": [{"headings_0": {"content": "8S", "page": 61, "level": 2}}, {"headings_1": {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "page": 61, "level": 1}}], "page": 61, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 6 d; Registration -of SACCOs \nVote Name Parish \nIs the Is the Name SACCO SACCO", "metadata": {"headings": [{"headings_0": {"content": "8S", "page": 61, "level": 2}}, {"headings_1": {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "page": 61, "level": 1}}, [{"headings_0": {"content": "8S", "page": 61, "level": 2}}, {"headings_1": {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "page": 61, "level": 1}}], [{"headings_0": {"content": "8S", "page": 61, "level": 2}}, {"headings_1": {"content": "i DATIWUWOD Jeuonouny DIT jou jeuorpuns dayWwwod jou jeuonp>un, daWIWWOd you jeuonp>un} aayIWwwo0d you jeuonouny", "page": 61, "level": 1}}]], "page": 62, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registered registered", "metadata": {"headings": [{"headings_0": {"content": "registered registered", "page": 62, "level": 8}}, {"headings_1": {"content": "8S", "page": 61, "level": 2}}], "page": 62, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "under the under Cooperative Microfinance Societies Institutions Act? \nmoney \nBundibugyoDLG Ngite Ngite-Ngite \n(Yes/No) lenders act \nSACCO registered Parish Sub County under the PDM SACCO Cooperative Societies Act BundibugyoDLG Masule Masule-Ngite SACCO registered Parish S/C PDM \nunder the SACCO", "metadata": {"headings": [{"headings_0": {"content": "registered registered", "page": 62, "level": 8}}, {"headings_1": {"content": "8S", "page": 61, "level": 2}}, [{"headings_0": {"content": "registered registered", "page": 62, "level": 8}}, {"headings_1": {"content": "8S", "page": 61, "level": 2}}], [{"headings_0": {"content": "registered registered", "page": 62, "level": 8}}, {"headings_1": {"content": "8S", "page": 61, "level": 2}}], [{"headings_0": {"content": "registered registered", "page": 62, "level": 8}}, {"headings_1": {"content": "8S", "page": 61, "level": 2}}], [{"headings_0": {"content": "registered registered", "page": 62, "level": 8}}, {"headings_1": {"content": "8S", "page": 61, "level": 2}}]], "page": 62, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Cooperative", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 62, "level": 3}}, {"headings_1": {"content": "registered registered", "page": 62, "level": 8}}], "page": 62, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Societies Act BundibugyoDLG \\| Kirindi Kirindi \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Cooperative", "page": 62, "level": 3}}, {"headings_1": {"content": "registered registered", "page": 62, "level": 8}}, [{"headings_0": {"content": "Cooperative", "page": 62, "level": 3}}, {"headings_1": {"content": "registered registered", "page": 62, "level": 8}}]], "page": 62, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registered", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], "page": 62, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Parish Harugale S/C under the PDM SACCO Cooperative Societies Act BundibugyoDLG Bupomboli Bupomboli- SACCO registered Parish Harugale S/C under the PDM SACCO Cooperative Societies Act BundibugyoDLG Busaru Busaru- SACCO registered Parish Busaru S/C \nunder the \nPDM SACCO Cooperative Societies Act BundibugyoDLG Bumadu- Bumadu- SACCO registered Parish Bundibugyo under the T/C PDM Cooperative SACCO Societies Act BundibugyoDLG Mataisa Mataisa- SACCO registered Parish Tokwe S/C \nunder the PDM SACCO Cooperative Societies Act BundibugyoDLG Hamutiti Hamutit\u2014 \nSACCO registered Parish under the \nAppendix 6 e; Selection and implementation of prioritized/flagship projects \nParish \nList of Are the How Number How How How Does Name \nflagship flagship many of PDM many of many of many SACCO projects per projects enterpri enterpris the the enterpris maintain SACCO consiste ses are es enterpris farming es are updated nt with impleme \nes are enterpris registere enterpris the nting \nfarming es are \nd as CBOs e and priority flagship enterpris from the House , commod projects es priority hold \\| ities commodit registers selected y list \nBundibug Ngite Parish Ngite- Cocoa, Goat yo DLG \nNgite Sub rearing, County Piggery, \nPDM Fishing, Cattle SACCO Keeping, Poultry and Mushroom Bundibug Masule Masule- Passion Fruit yo DLG Parish Ngite S/C farming, Beans, PDM Banana, Garlic, SACCO \nBundibug Kirindi Kirindi- Cocoa, Cattle yo DLG Parish Harugale Keeping, Beans, S/C PDM Banana, Coffee, SACCO Piggery and Poult \nBundibug Bupomboli Bupomboli Cocoa, Poultry, yo DLG Parish -Harugale Piggery, Irish S/C PDM Potatoes and", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}, [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}], [{"headings_0": {"content": "registered", "page": 62, "level": 2}}, {"headings_1": {"content": "Cooperative", "page": 62, "level": 3}}]], "page": 62, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO Banana", "metadata": {"headings": [{"headings_0": {"content": "SACCO Banana", "page": 63, "level": 9}}, {"headings_1": {"content": "registered", "page": 62, "level": 2}}], "page": 63, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "by the x \u2019 \nBundibug Busaru- Cocoa, Goat yo DLG Busaru rearing, S/C PDM Piggery, SACCO Fishing, Cattle", "metadata": {"headings": [{"headings_0": {"content": "SACCO Banana", "page": 63, "level": 9}}, {"headings_1": {"content": "registered", "page": 62, "level": 2}}, [{"headings_0": {"content": "SACCO Banana", "page": 63, "level": 9}}, {"headings_1": {"content": "registered", "page": 62, "level": 2}}]], "page": 63, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Keeping,", "metadata": {"headings": [{"headings_0": {"content": "Keeping,", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO Banana", "page": 63, "level": 9}}], "page": 64, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Poultry and produce Bundibug Bumadu- Bumadu- Cocoa buyers, yo DLG Parish Bundibugy Cocoa growing, o T/C Goat rearing, PDM", "metadata": {"headings": [{"headings_0": {"content": "Keeping,", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO Banana", "page": 63, "level": 9}}], "page": 64, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Piggery,", "metadata": {"headings": [{"headings_0": {"content": "Piggery,", "page": 64, "level": 2}}, {"headings_1": {"content": "Keeping,", "page": 64, "level": 3}}], "page": 64, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO Fishing, Cattle Keeping and tomatoes. Bundibug Mataisa Mataisa- Cocoa, Cattle yo DLG Parish Tokwe Keeping, Beans, S/C PDM Banana, Coffee, SACCO Piggery and Poult \nBundibug Hamutiti Hamutit\u2014 Cocoa, Cattle yo DLG Parish Bundibygy Keeping, Beans, oT/C Banana, Coffee, PDM Piggery and SACCO Poult Bundibug Kinyante Kinyante- Cocoa, Cattle yo DLG Parish Busaru Keeping, Beans, S/C PDM Banana, Coffee, SACCO Piggery and Poult \nBundibug Hakitengya Hakitengy Cocoa, Cattle yo DLG Parish a-Tokwe Keeping, Beans, S/C PDM Banana, Coffee, SACCO Piggery and Poult \n61 \nAppendix 6f; Failure to obtain an insurance policy \nSN. Vote Parish Name of Name of Loan Amount \nIf the loan is for a Name Name SACCO PRF", "metadata": {"headings": [{"headings_0": {"content": "Piggery,", "page": 64, "level": 2}}, {"headings_1": {"content": "Keeping,", "page": 64, "level": 3}}, [{"headings_0": {"content": "Piggery,", "page": 64, "level": 2}}, {"headings_1": {"content": "Keeping,", "page": 64, "level": 3}}], [{"headings_0": {"content": "Piggery,", "page": 64, "level": 2}}, {"headings_1": {"content": "Keeping,", "page": 64, "level": 3}}], [{"headings_0": {"content": "Piggery,", "page": 64, "level": 2}}, {"headings_1": {"content": "Keeping,", "page": 64, "level": 3}}]], "page": 64, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farming operation,", "metadata": {"headings": [{"headings_0": {"content": "farming operation,", "page": 65, "level": 1}}, {"headings_1": {"content": "Piggery,", "page": 64, "level": 2}}], "page": 65, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "beneficiary", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], "page": 65, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "did the borrower obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)? \n1 Bundibugyo Ngite Ngite-Ngite Nite Janet \nNo \nDLG Parish Sub County 1,000,000 \nPDM \nSACCO \nAlex 1,000,000 No \nBamutolaki \nBundibugyo Masule Masule- Muhindo 1,000,000 \nNo \nDLG Parish Ngite S/C Jethu \nPDM \nSACCO \nMbaga Rose 1,000,000 \nBundibugyo \\| Kirindi Kirindi- Mbusa \nNo DLG Parish Harugale Micheal 1,000,000 \nS/C PDM \nSACCO \nMbambu \nNo \n4 Bundibugyo Bupomboli Bupomboli- \nSophia 1,000,000 \nNo DLG Parish Harugale Bikarwamuhi 1,000,000 \nS/C PDM Nelson \nSACCO \nRemark \nThe farmer did not obtain an agriculture insurance policy \nThe farmer did not obtain an agriculture insurance poli The farmer did not obtain an agriculture insurance policy \nThe farmer did not obtain an agriculture insurance polic \n\u2018 \nThe farmer did not obtain an agriculture insurance policy The farmer did not obtain an agriculture insurance policy \nBamwenda \nIsreal 1,000,000 5 Bundibugyo Busaru Busaru- Kusingura \nDLG Parish Busaru S/C\\_ Paul", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}, [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}], [{"headings_0": {"content": "beneficiary", "page": 65, "level": 2}}, {"headings_1": {"content": "farming operation,", "page": 65, "level": 1}}]], "page": 65, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "fe No", "metadata": {"headings": [{"headings_0": {"content": "fe No", "page": 65, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 65, "level": 2}}], "page": 65, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The farmer did not obtain an agriculture insurance policy", "metadata": {"headings": [{"headings_0": {"content": "fe No", "page": 65, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 65, "level": 2}}], "page": 65, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "eo No", "metadata": {"headings": [{"headings_0": {"content": "eo No", "page": 65, "level": 3}}, {"headings_1": {"content": "fe No", "page": 65, "level": 2}}], "page": 65, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The farmer did not obtain an agriculture insurance poli \n62 \nee ee Fe SACCO", "metadata": {"headings": [{"headings_0": {"content": "eo No", "page": 65, "level": 3}}, {"headings_1": {"content": "fe No", "page": 65, "level": 2}}, [{"headings_0": {"content": "eo No", "page": 65, "level": 3}}, {"headings_1": {"content": "fe No", "page": 65, "level": 2}}], [{"headings_0": {"content": "eo No", "page": 65, "level": 3}}, {"headings_1": {"content": "fe No", "page": 65, "level": 2}}]], "page": 65, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 66, "level": 2}}, {"headings_1": {"content": "eo No", "page": 65, "level": 3}}], "page": 66, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ol ee ie ee Josephine 1,000,000 \nagriculture insurance poli \nBundibugyo Bumadu- Bumadu- Ngonzi \nThe farmer did not obtain an \nDLG Parish Bundibugyo Richard 1,000,000 \nagriculture insurance policy \nT/C PDM \nSACCO \nBiira Peninah \nThe farmer did not obtain an \n1,000,000 agriculture insurance poli Bundibugyo Mataisa Mataisa- Kemigisha \nTokwe S/C 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 66, "level": 2}}, {"headings_1": {"content": "eo No", "page": 65, "level": 3}}], "page": 66, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kobusinge", "metadata": {"headings": [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], "page": 66, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Reginah 1,000,000 Hamutit\u2014 Kabatoro \nBundibygyo Sharon 1,000,000 T/C PDM \nSACCO \nKwedima \nSelena 1,000,000 Bundibugyo Kinyante Kinyante- Agaba Brian \nThe farmer did not obtain an agriculture insurance policy \nThe farmer did not obtain an agriculture insurance poli The farmer did not obtain an agriculture insurance policy \nThe farmer did not obtain an agriculture insurance poli The farmer did not obtain an i Busaru S/C 1,000,000 agriculture insurance policy PDM \nSACCO \n= \nAsiimwe \nThe farmer did not obtain an Annet 1,000,000 agriculture insurance poli Bundibugyo Hakitengya Hakitengya- Katusiime \nThe farmer did not obtain an Parish Tokwe S/C Jacky 1,000,000 \nagriculture insurance policy PDM \nSACCO \nShifa 1,000,000 \nagriculture insurance poli \n63 \nAppendix 6 g; Irregularities in project implementation \nSN. Vote Name Parish Name of Name of Loan Loan Project Status of the project Remark Name SACTO PRF Amount Amount as funded \nbeneficiary asper per \nSACCO household \nrecords evidence \n1 BundibugyoDLG Ngite Parish Ngite-Ngite Nite Janet S/C PDM \nSACCO \nprovided \n1,000,000 1,000,000 Goat \n\\_ \n= \nProject ' Rearing = exists \\| \n; \nAlex 1,000,000 Fish > Project Bamutolaki 1,000,000 Farming exists \n2 BundibugyoDLG Masule Masule-Ngite Mbagu Rose 1,000,000 1,000,000 Goat hen", "metadata": {"headings": [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}, [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}], [{"headings_0": {"content": "Kobusinge", "page": 66, "level": 3}}, {"headings_1": {"content": "ee", "page": 66, "level": 2}}]], "page": 66, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Kobusinge", "page": 66, "level": 3}}], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Parish S/C PDM \nRearing zer exists SACCO \nTe \nMuhindo 1,000,000 1,000,000 Banana", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Kobusinge", "page": 66, "level": 3}}, [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Kobusinge", "page": 66, "level": 3}}], [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Kobusinge", "page": 66, "level": 3}}]], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Jethu Farming exists \n3 BundibugyoDLG Kirindi Kirindi- Mbusa 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}, [{"headings_0": {"content": "Project", "page": 67, "level": 2}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}]], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 2}}], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Parish Harugale S/C Micheal \nexists PDM SACCO \nMbambu 1,000,000 1,000,000 Cattle", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 2}}, [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 2}}]], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sophia Keeping exists \n4 BundibugyoDLG Bupomboli Bupcmboli- Bikarwamuhi 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}, [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}]], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Parish Harugale S/C Nelson \nexists PDM SACCO \nBamwenda 1,000,000 1,000,000 Piggery", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}, [{"headings_0": {"content": "Project", "page": 67, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}]], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 3}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Isreal \nexists \n64 \nBundibugyoDLG Busaru- Kusingura 1,000,000 1,000,000 Piggery \\| = \nProject Busaru S/C Paul \nexists PDM SACCO \nKatushabe 1,000,000 1,000,000 Poultry =e \nProject :", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 67, "level": 3}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}, [{"headings_0": {"content": "Project", "page": 67, "level": 3}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}], [{"headings_0": {"content": "Project", "page": 67, "level": 3}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}], [{"headings_0": {"content": "Project", "page": 67, "level": 3}}, {"headings_1": {"content": "Project", "page": 67, "level": 8}}]], "page": 67, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Josephine", "metadata": {"headings": [{"headings_0": {"content": "Josephine", "page": 68, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 3}}], "page": 68, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "exists \nBundibugyoDLG Bumadu- Bumadu- Ngonzi 1,000,000 1,000,000 Piggery a. Parish Bundibugyo Richard \n= \nT/C PDM \nSACCO \nBiira Peninah 1,000,000 \n\\_ \nN 1,000,000 Goat \nZ \nrearing ees 3 \nBundibugyoDLG Mataisa Mataisa- Kemigisha 1,000,000 1,000,000 Piggery \u2014\u2014\u2014 Parish Tokwe S/C Hellen", "metadata": {"headings": [{"headings_0": {"content": "Josephine", "page": 68, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 3}}, [{"headings_0": {"content": "Josephine", "page": 68, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 3}}], [{"headings_0": {"content": "Josephine", "page": 68, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 3}}], [{"headings_0": {"content": "Josephine", "page": 68, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 3}}], [{"headings_0": {"content": "Josephine", "page": 68, "level": 8}}, {"headings_1": {"content": "Project", "page": 67, "level": 3}}]], "page": 68, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "fe en", "metadata": {"headings": [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], "page": 68, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PDM SACCO \nKobusinge 1,000,000 1,000,000 Poultry PER rf = Reginah \u2014\u2014= : \nBundibugyoDLG Hamutiti Hamutit\u2014 Kabatoro 1,000,000 1,000,000 \\|Piggery \\|\\|. a. Parish Bundibygyo Sharon ee T/C PDM ae SACCO \nKwedima a 1,000, ee un 000,000 wi \na pL \nSelena \n= \nKinyante Kinyante- Agaba Brian 000,000 1, 000 \nParish Busaru S/C \nexistence PDM SACCO \nAsiimwe 1,000,000 1,000,000 Piggery N/A \nAnnet \nexistence \n65 \nBundibugyoDLG Hakitengya Hak tengya- Katusiime 1,000,000 1,000,000 Piggery Parish Tokwe S/C Jacky \nPDM SACCO \nKabugho 1,000,000 1,000,000 Shifa", "metadata": {"headings": [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}, [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}], [{"headings_0": {"content": "fe en", "page": 68, "level": 3}}, {"headings_1": {"content": "Josephine", "page": 68, "level": 8}}]], "page": 68, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rearing", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 69, "level": 8}}, {"headings_1": {"content": "fe en", "page": 68, "level": 3}}], "page": 69, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "66", "metadata": {"headings": [{"headings_0": {"content": "rearing", "page": 69, "level": 8}}, {"headings_1": {"content": "fe en", "page": 68, "level": 3}}], "page": 69, "document_name": "Bundinbugyo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Bunyangabu District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Bunyangabu District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 4f5c45e048d1ec8f2b8c51984d87e25d2c50e464..0000000000000000000000000000000000000000 --- a/reports/Chunks/Bunyangabu District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUNYANGABU DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nTable Of COntent..........csssssssssssssssecssecsssssscssssussssssssssessavssassserssessevsssvesanearsssnutssseesaessvessettasessesaensecsven ii LiSt OF ACFONYMS...0....ccscessessessessesssssesssscsessusssssessssussussuvsussisesuesasssessssassressessuetavesseatesecstesesseesersesssaveavess iii \nORT NN rasen 1 ett. omaenaannenaosimestnnrnontanon ection coos pen pnw een enaaign \nde ema cl \nBASIS: FOR OPTION \n1 s:assnaicoruete iaiivasiarnarnennsanenmecnsnsnnncnassinsestsnenieaesnscunutsin yarn ggsayarunerieeenarawnssen \nvavee \nBIETET IMEATTFER 1 een nennen eng GERT \nGET TLG \n1.0 IMPLEMENTATION OF THE APPROVED BUDGET \n1 .................nnnnnnnnnnn \n2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL..w....ccscccsssesssesssecsessscesseessesseeenee 11 \ni \n14 \n3.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS)...14 \n3.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT \n(DWSSCG).......eessessessesssesseesecsscossesscsussssesesucsvesssssessesevessussasssessasssussuuessssssessssesessusssessecavensenseevees 14 \n4.0 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PROIG IEAM 18 scscansss casznvistacnnsasennenxiosenasnnennnenssnnin nbn concestasvevoeseug eye yspta \neta onan tnaneenreeeeninerses esis \n4.2 EDUCATION DEVELOPMENT GRANT... 21 4.3 REVIEW OF BUDGETING AND ALLOCATION ..........c:ccsccssscssesssssssssesssecsessessessessessessessesseseceves 22 \n+4 MIERO SCALE IRRIEATIEN \n24 scsscsissxisanssnestnaescsscidtaianonareneenencennnsnmnnrsoonsnceaemorunecnnan ennneeannacieenvesun \n4.5 \u2018OTHER ENTITY SPECIFIC. FINDINGS \n26 asascnsnssvssssssaxcswoave sian stsncnssannanenneneanmnnasnnnen anon nennen \nQTE PTT 27 nen \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ......cccccccccsccccessceseeseeseees 27 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ......ccsccssceceesseeoes 27 OTHER REPORTING RESPONSIBILITIES ........ccsscsssesscssscsscsssessecssessscssescsesssecsaveesesstssassessvesseesesseeses 28 \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .......ccscsesssscscsesssesssessseesseesecseee 29 5.0 IMPLEMENTATION OF THE PARISH DEVELBPMENT MODEL \n29 nun \nList of Acronyms", "metadata": {"headings": [[], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], []], "page": 1, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| DLG District Local Government \n~GoU 7 \\| Government \n. \u2014\\_ of Uganda \n\\| \n=\\| HCMS Human Capital Management System \nICT \nInformation and Communication Technology \\| \nINTOSAI \nInternational Organization of Supreme Audit Institutions \n5 IPPS \nIntegrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions \n\\| i \nLGFAM \nLocal Government Financial and Accounting Manual, 2007 Local Government Financial and Accounting Manual, 2007 \nLGPPDA \nLocal Government Public Procurement and Disposal Authority \nLLG Lower Local Governments \n7 \\| \\| LR Local Revenue \nMDAs Ministries, Departments and Agencies \n\u2014\\_ \nu MoES \nMinistry of Education \\| \nMoFPED \na \nMinistry of Finance, Planning and Economic Development \n\\| MoGLSD \nMinistry of Gender, Labour and Social Development \n\\| \nEn MoLG \nMinistry of Local Government \nNAA \nNational Audit Act \nNTR Non-Tax Revenue ea Office of the Auditor General \nProgram Budgeting System \n\\| Payroll Consults Africa \nPayroll Deduction Management System \\| Procurement \\| & Disposal Unit \n\\| \nPublic Finance Management Act \nPublic Finance Management Regulations \n\\| \nPublic Procurement & Disposal of Public Assets \n\\| Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 4}}]], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Account =", "metadata": {"headings": [{"headings_0": {"content": "Account =", "page": 3, "level": 3}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Account =", "page": 3, "level": 3}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 4}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Treasury", "metadata": {"headings": [{"headings_0": {"content": "Treasury", "page": 3, "level": 8}}, {"headings_1": {"content": "Account =", "page": 3, "level": 3}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Single", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 8}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 8}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \u2014 7 \u2018Treasury Sub Single Account", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 8}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 8}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ER = Sa eer 7 7", "metadata": {"headings": [{"headings_0": {"content": "ER = Sa eer 7 7", "page": 3, "level": 3}}, {"headings_1": {"content": "Single", "page": 3, "level": 8}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uganda", "metadata": {"headings": [{"headings_0": {"content": "uganda", "page": 3, "level": 5}}, {"headings_1": {"content": "ER = Sa eer 7 7", "page": 3, "level": 3}}], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UCF \\\\ Consolidated Fund OO \nREPORT OF THE-AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUNYANGABU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "uganda", "page": 3, "level": 5}}, {"headings_1": {"content": "ER = Sa eer 7 7", "page": 3, "level": 3}}, [{"headings_0": {"content": "uganda", "page": 3, "level": 5}}, {"headings_1": {"content": "ER = Sa eer 7 7", "page": 3, "level": 3}}], [{"headings_0": {"content": "uganda", "page": 3, "level": 5}}, {"headings_1": {"content": "ER = Sa eer 7 7", "page": 3, "level": 3}}]], "page": 3, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], "page": 4, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Bunyangabu 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 Bunyangabu District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section Si of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}]], "page": 4, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTER \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 \nactivities and out-puts the funds will be\u201cspent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Bunyangabu 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 Bunyangabu District had a budget of UGX. 42,553,800,520 out of which UGX. 41,297,047,686 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "uganda", "page": 3, "level": 5}}]], "page": 4, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 1}}], "page": 5, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % funding UGX \nUGX \n1 Recurrent (Wage) 28,309,735,140 28,309,735,138 100 2 Recurrent (Non-wage) 7,150,186,821 6,376,113,784 89 3 Development 7,093,878,559 6,611,198,764 93 Mn \\| Total \n\\| 42,553,800,520 \\| 41,297,047,686 \\| 97 \nOut of the total warrants of UGX. 41,297,047,686, I reviewed expenditure on activities/outputs worth UGX. 22,136,342,501 (54%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 1}}]], "page": 5, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Actual \nCumulative \nCumulative % out expenditure Actual \nof total warrants", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], "page": 5, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wage expenditure 15,725,166,246 15,725,166,246 \nPDM expenditure audited 49,027,752 15,774,193,998 3 Microscale irrigation projects 106,470,551 15,880,664,549 Focus \narea-Water \ndevelopment Grant (Piped \n413,047,302 16,293,711,851 water, and Rural water and \nSanitation grant) \neatin: = Treanor \n358,688,554 16,652,400,405 \nBelow are my findings from the performance of revenues/warrants;- absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation \\| 1.1.1 Performance \nPerformance of Local Revenue \nAccording to the approved budget, the District planned to collect local revenue \nThe Accounting Officer of UGX. 487,597,963 however; by the end of the year, only UGX. 282,485,281 \nshould ensure that all had been collected representing 58% performance. The summary is in the the budgeted revenue table below and the details are in appendix 1. \nis adequately No Source Approved Actual Variance collected. budget \nCollections \nTax 205,965,939 130,231,025 75,734,914 \nRevenues \nNon-Tax 152,254,256 129,377,768 \n281,632,024 \\| \nRevenues \nTotal 487,597,963 282,485,281 205,112,682 Revenue \nThe District over collected revenue from LST which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1. \nOverall, the District under collected local revenue which denied the entity resources for implementation of the following planned activities. \nNo Out-put Activity Purpose of the Budget un- \nAmount implemented \nactivities \n1 000014 - [Transfers to LLGs\\| Transfers were 163,301,682 Administrative meant to \nand Support facilitate \nServices \nimplementation \nof activities in \nLLGs. \n2 000014 - \\|Property Maintenance of 13,651,000 Administrative \\|management district properties \nand Support activities like especially \nServices compound buildings like \nmaintenance, offices \noffice cleaning \n3 010008 - [Facilitation ofi Facilitation of 28,160,000 Capacity Boards, Boards, \n\\|Committees and \nNo Observation Recommendation --\\|- \n: \nProgramme", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}, [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}]], "page": 5, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Approved Budget Warrants (UGX) %age financial year are fully (UGX) perfor implemented. manc e MoFPED should Agro-Industrialization 1,782,590,367 1,740,248,764 98 release all the Community 16,591,241 15,635,534 94 budgeted funds timely Mobilization And to enable the district Mindset Change implement all the Development Plan 376,659,726 376,659,722 100 budgeted activities. Implementation Governance And 1,915,015,504 1,808,296,604 94 Security Human Capital 31,886,640,595 31,457,405,740 99 Development Integrated Transport 781,395,911 674,385,273 86 Infrastructure And Services Natural Resources, 909,938,701 909,938,701 100 Environment, Climate Change, Land And Water Private Sector 58,185,730 58,185,730 100 Development Public Sector 3,558,640,079 3,554,162,788 100 Transformation Tourism Development 2,500,000 2,500,000 100 \\| Total 41,288,157,854 40,597,418,856 \\| The UGX. 690,738,998 that was not warranted was meant for the following activities which were either partially or not implemented at all; No Programme Amount not Activities not Purpose and warranted /partially impact of the implemented unimplement ed activity 1 Agro- 42,341,603 ACDP activities Training, Industrializatio were partially sensitisation n implemented and mobilisation of farmers were partially implemented. 2 Community 955,707 Community Community Mobilization based based activities And Mindset activities like like mobilisation Change mobilisation and and sensitisation of sensitisation of communities communities were partially were partially implemented No Observation, Recommendation ... . 4... implemented Integrated 107,010,638 Road works The planned Transport under emergency Infrastructure emergency works in LLGs And Services funding in were partially LLGs was implemented. partially The planned implemented road works at Road works the district were planned by the partially District was implemented. partially implemented. Public Sector 4,477,291 Training of the Training of Transformation business business community community was was partially partially implemented implemented. Total 690,738,994 As a result of failure to warrant the budgeted funds, the District could not implement the following; Planned road works at the district and at Lower Local Governments e were partially implemented. Procurement of medical supplies was not done e Training, sensitisation and mobilisation of farmers under ACDP were e partially implemented. The Accounting Officer attributed this to budget cuts where the district had no control, however, the planned activities had been rolled over to the next financial year. 1.1.3 Performance of external assistance The entity had an approved budget for external assistance of UGX. The Accounting Officer 778,044,703 from the various programmes out of which UGX. 396,320,617 should continually was warranted resulting in a shortfall of UGX. 381,724,086 representing 51% engage the performance. development partners and ensure that all The performance of warrants for each of the", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}, [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 5, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}]], "page": 7, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "be", "metadata": {"headings": [{"headings_0": {"content": "be", "page": 10, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 5, "level": 1}}], "page": 10, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 16.066 \\| \nAs a result of failure to utilise warrants; \ne Staff were not recruited which affected service delivery. e UGIFT projects remained incomplete \nThe Accounting Officer explained that the unspent balances were due to the late release of the supplementary budget of UGX. 14,960,673,598 which was communicated on 04th May 2023, for salaries of UGX 12,641,593,845 and UGIFT development of UGX. 2,061,902,349 and gratuity of UGX. 245,713,440. \n1.1.5 Lack of a ropriate performance indicators and targets in the wor k \nplans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 The Accounting Officer states that the work plan of a vote shall indicate the key performance should ensure that all \nNo Observation", "metadata": {"headings": [{"headings_0": {"content": "be", "page": 10, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 5, "level": 1}}, [{"headings_0": {"content": "be", "page": 10, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 5, "level": 1}}], [{"headings_0": {"content": "be", "page": 10, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 5, "level": 1}}], [{"headings_0": {"content": "be", "page": 10, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 5, "level": 1}}], [{"headings_0": {"content": "be", "page": 10, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 5, "level": 1}}]], "page": 10, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Recommendation", "metadata": {"headings": [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], "page": 11, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets \nCategory No. of No of No.of No of Expenditure % of outputs outputs activiti Activiti activiti Amount Quanti sampled es in es es (UGX) ficatio the with withou n of outpu clear t clear \noutput ts perfor perfor S mance mance \nindicat indicat \nors \nors \nand and \ntarget targets \ns \nFully 9 25 23 2 3,153,710,53 88 quantified \n\\| \noutputs \nSubstantial 0 0 0 \nly \nquantified \nOutputs \nOutputs 1 1 0 1 49,027,752 12 not fully \nquantified \nTotal 10 26 23 3 100 % \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer acknowledged the shortcoming however, he added that all the new heads of departments have been taken through the process of setting targets/ objectives with clear quantity, quality and time and in the current FY this had been addressed. \n1.1.6 Implementation of outputs \nI assessed the implementation of eleven (9) outputs with fifty (25) activities The Accounting Officer worth UGX. 26.98Bn and noted that; \nshould ensure that the revoted funds are fully e Six (6) outputs with twenty-one (21) activities and expenditure worth utilised to fully UGX.1.58Bn were fully implemented. \nimplement all planned activities that were e Three (3) outputs with four (4) activities worth UGX.1.52Bn were rolled over. \npartially implemented. \nTable showing performance indicators and targets \nObservation \nRecommendation \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities. \nSupply and installation of demonstration irrigation equipment was not implemented. \nRoutine mechanised maintenance was partially implemented Construction of staff house at Rubona HC III was partially implemented \nConstruction of Katugunda Seed School in Kabonero S/C was partially implemented \nConstruction/ Upgrade of Kateebwa Monument HC II to HC III was partially implemented \nRefer to Appendix 3 for details, \nThe Accounting Officer explained that these were multi-year projects whose funds reminded unspent at the closure of the FY 2022/2023, however, the", "metadata": {"headings": [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}, [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}], [{"headings_0": {"content": "1 Recommendation", "page": 11, "level": 4}}, {"headings_1": {"content": "be", "page": 10, "level": 1}}]], "page": 11, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bu", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], "page": 12, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "funds were re-voted and implementation was on-going. \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF and PHC Development \nI sampled two (2) out of nine (9) activities with a total expenditure of UGX 0.169 Bn. The significant findings are provided in the table below. \nNo Progra Activity Source Total Pictorial Summary Audit Management mme details of expenditur evidence of conclusion Response funds e (UGX) findings \n(Time, \nQuality, \nQuantity, \nCost and \nFunction \nNo i es \nProgra - \\| \u201cActivity \\| Source \\| Total \n\\| Pictorial \\| Summary Audit \nManagement -\\| mme details of expenditur evidence of conclusion\\} Response funds e (UGX) findings \n(Time, \nQuality, \nQuantity, \nCost and \nFunction \nality) \n7 n nr \nURF 25,000,000 fa, At the There was 2022/23 to \n\\|\\|\u00bb 4. \n\"time \\| \nngo - \nof a need for UGX. \nKasukali \n: \nRwano \u2014 \n: \ninspection \nthe district 87,482,121 in \\| November to carryout the FY \\#4 \nroad 2023, routine 2023/24. 5.6Km \n\\| \\| \\| \ngrass had manual In addition, he grown on maintenan stated that it the sides ce to was the major \\| \u201c\\| of the protect reason road. this maintenance \ninvestment was not \nadequately done. \n", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}, [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}]], "page": 12, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Human Construc PHC 118,000,000 a At the There The Capital tion of Develop", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "be 4 time of was Accounting Develop Kibiito ment \nto \u201c2 inspectio delay in Officer ment HC IV \n5 Hrn \nn \nservice explained that \\*\u00bb \u2018\\|\\| Novembe delivery the phased General \nWard \nr 2023, since this approach was Phase II \nworks project due to the \\| \nhad been has been meager complete on for resources that d as per the last 2 a project could the BOQs Financial not be fully however, Years. implemented there \nin one FY.", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}, [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}], [{"headings_0": {"content": "Bu", "page": 12, "level": 3}}, {"headings_1": {"content": "1 Recommendation", "page": 11, "level": 4}}]], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "was no", "metadata": {"headings": [{"headings_0": {"content": "was no", "page": 13, "level": 11}}, {"headings_1": {"content": "Bu", "page": 12, "level": 3}}], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "service \ndelivery since the", "metadata": {"headings": [{"headings_0": {"content": "was no", "page": 13, "level": 11}}, {"headings_1": {"content": "Bu", "page": 12, "level": 3}}, [{"headings_0": {"content": "was no", "page": 13, "level": 11}}, {"headings_1": {"content": "Bu", "page": 12, "level": 3}}]], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "general", "metadata": {"headings": [{"headings_0": {"content": "general", "page": 13, "level": 1}}, {"headings_1": {"content": "was no", "page": 13, "level": 11}}], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ward was \nnot in", "metadata": {"headings": [{"headings_0": {"content": "general", "page": 13, "level": 1}}, {"headings_1": {"content": "was no", "page": 13, "level": 11}}, [{"headings_0": {"content": "general", "page": 13, "level": 1}}, {"headings_1": {"content": "was no", "page": 13, "level": 11}}]], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "use.", "metadata": {"headings": [{"headings_0": {"content": "use.", "page": 13, "level": 11}}, {"headings_1": {"content": "general", "page": 13, "level": 1}}], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should lobby for more funding for road works and \nto start accessing water.", "metadata": {"headings": [{"headings_0": {"content": "use.", "page": 13, "level": 11}}, {"headings_1": {"content": "general", "page": 13, "level": 1}}, [{"headings_0": {"content": "use.", "page": 13, "level": 11}}, {"headings_1": {"content": "general", "page": 13, "level": 1}}]], "page": 13, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 14, "level": 2}}, {"headings_1": {"content": "use.", "page": 13, "level": 11}}], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00b0 Delayed service delivery sine the community had not accessed the clean and safe water yet. \nEducation \nThere was a crack observed at the \nThe Accounting Officer should slab that carries water tank at engage the contractors to have", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 14, "level": 2}}, {"headings_1": {"content": "use.", "page": 13, "level": 11}}, [{"headings_0": {"content": "Implication", "page": 14, "level": 2}}, {"headings_1": {"content": "use.", "page": 13, "level": 11}}], [{"headings_0": {"content": "Implication", "page": 14, "level": 2}}, {"headings_1": {"content": "use.", "page": 13, "level": 11}}]], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 14, "level": 2}}], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bunjojo Primary School. \nthe defects rectified ps before Grant \nThe classroom block had not been completed to paint in the inside wall \nretention is paid. at Kinyampanika Primary school. \n\u00a9 The classroom block had cracks on \nthe apron at Butyoka Primary School", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 14, "level": 2}}, [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 14, "level": 2}}], [{"headings_0": {"content": "Development", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 14, "level": 2}}]], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 14, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This can affect the longevity of the classrooms thus denying the intended beneficiaries the sanitation services expected. Microscale \nThe two planned irrigation The Accounting Officer should demonstration sites were not make sure that funds are re-", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 14, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}, [{"headings_0": {"content": "Implication", "page": 14, "level": 2}}, {"headings_1": {"content": "Development", "page": 14, "level": 8}}]], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 14, "level": 2}}], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "established since there was a delay voted and demonstrations in procurement, \ninstalled. \nImplication \nThis fails the purpose for which the \nfunds were disbursed and poor \nimplementation of the program during \nthe financial year under review. \nThe contractor abandoned the site The Accounting Officer should before completion at construction of \nensure \nthat projects \u2018 \nare staff house at Rubona HC III. \ncompleted time to avoid on \nDelayed completion of staff house at \nRubona HC III since the completion additional costs terms of date was 25th March 2023.", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 14, "level": 2}}, [{"headings_0": {"content": "irrigation", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 14, "level": 2}}]], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "monitoring.", "metadata": {"headings": [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Apart from the administration block, ICT laboratory and sports field not started, the rest of the buildings were still at the foundation level at the time of inspections of Katugunda Seed School. \nAlthough the contract period was still on, works at Katugunda Seed School were far behind schedule and likely to create additional costs in monitoring and supervision. \n~ percentage of all entity budgets. Other \u2018anoirialies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nBunyangabu District had a wage budget of UGX. 28,309,735,140, out of which UGX. 15,725,166,246 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget \nThe Accounting should The District had an approved wage budget of UGX. 14,257,146,532, and engage the relevant obtained supplementary funding of UGX. 14,052,588,608 resulting into a authority to have these revised wage budget of UGX. 28,309,735,140 which was all warranted as funds re-voted and detailed in Appendix 4. \nrecruitment carried out. \nOut of the total warrants, UGX. 15,725,166,246 was utilized by the District resulting in un-utilized warrants of UGX. 12,584,568,892 representing utilization of 56% as summarized in the table below. \nApprove Supple Revised Warrant Payments Unspent d menta Budget s UGX. UGX. Bn Balance UGX. Budget ry UGX. Bn Bn", "metadata": {"headings": [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}, [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}], [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}], [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}], [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}], [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}], [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}], [{"headings_0": {"content": "monitoring.", "page": 14, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 14, "level": 8}}]], "page": 14, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bn", "metadata": {"headings": [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], "page": 15, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX. Bn UGX. \nBn \n14.257 28.309 \\| 28.309 15.725 12.584 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX. 12,584,568,892 \nThe Accounting Officer explained that the unspent balances were due to the late release of supplementary budget of UGX 14,960,673,598 which was communicated on 04th May 2023 with limited time to complete the recruitment exercise. In addition, he stated that the request for clearance was submitted but no response was received by the closure of the Financial Year 2022/2023 which resulted in unspent funds of UGX 12,583,634,699 for salaries. \n2.2 Validation of employees on the entity payroll \nTI he Accounting Officer The District had 1,367 employees on the IPPS payroll of which 1,347 (99%) \nshould initiate a process were fully verified, 2 (0.1%) partially verified, 2 (0.1%) nat verified and 1A of deleting these names (0.8%) did not show up. \nfrom the payroll. For In addition, 11 individuals had not accessed the payroll by end of June, staff on transfer of \n\\| \ni. \n2 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii. 14 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nA total of UGX. 13,476,736 was paid as salary to 14 employees in question after exit and this is considered a financial loss to Government. \ne) 11 individuals whose names were not on the District's payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status.", "metadata": {"headings": [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}, [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}]], "page": 15, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that one staff, his record on IPPS was in a \nformer approvers account and they could not update his supplier Number. \nHowever, he was re-captured on IPPS on ist June, 2023 and others where \nnew recruitments who had not accessed the payroll yet. \n2.3 Inconsistencies in Employee Details \nThe Accounting Officer A total of 440 employees on the payroll had inconsistencies in their dates of should \nengage the birth, captured in the payroll and data captured by NIRA on the National affected staff and IDs. The information is critical in the identification of an individual. \nensure that employee records are duly updated Inconsistent information undermines the integrity of the District\u2019s records and brought to the and may complicate the employee service history and retirement attention of the Ministry Procedures. Where the errors in dates of birth increase the length of service, \nof Public Service within a it may lead to the irregular extension of employee service. \nspecified timeline for appropriate action. \nThe Accounting Officer explained that he wrote to the affected staff to bring \nevidence of their right dates of birth for onward submission to the Ministry of \nPublic Service for reconciliation and updating on Integrated Personnel and \nPayroll System (IPPS). \nFindings from Other Special Audit Procedures \nThe Accounting Officer I undertook other special audit procedures to review the accuracy of the should put in place payroll including planning, budgeting and payments for the period of four controls to ensure that years (2019/2020-2022/2023). \ndeductions are always accurately computed I noted that; \nand promptly paid as a) A total of 8 employees were not paid salary amounting to UGX. per the payroll register. 13,961,993 in the period under review leading to arrears. \nBesides, the amounts over remitted should be b) Over-remittance of UGX. \n7,409,264 and under-remittance of UGX. \nmade by the entity during the followed up with a view 112,580,544 of statutory deductions \nwere \nof \nsalary payment to: their new duty stations. \nh) Review of the Entity Staff Establishment \nThe Accounting Officer During the audit, I undertook procedures to review the Should engage relevant stakeholders to develop completeness and relevancy of the entity establishment and noted \nand implement a costed", "metadata": {"headings": [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}, [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Bn", "page": 15, "level": 11}}, {"headings_1": {"content": "monitoring.", "page": 14, "level": 2}}]], "page": 16, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "that;", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 17, "level": 5}}, {"headings_1": {"content": "Bn", "page": 15, "level": 11}}], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "staff structure for the i) Out of 125 approved positions, . \na \ntotal of 79 positions .. \nwere pistrict and ensure that filled leaving a gap of 46 vacant positions. \nvacant positions are filled. \nii) The entity did not have an approved and costed staff \nestablishment for primary, secondary and tertiary institutions \nwhile the staff structure for health facilities issued by Ministry of \nHealth was not incorporated into the district approved structure. \nii) Relatedly, 10 staff on the payroll were not on the staff list. \nThe Accounting Officer explained that a request for recruitment was submitted to MOPS but no response to date. He further explained that a communication dated 21/8/2023 was made to MOPS and MOES regarding approved and costed staff establishment for primary, secondary and tertiary institutions. \nOTHER MATTER \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 17, "level": 5}}, {"headings_1": {"content": "Bn", "page": 15, "level": 11}}, [{"headings_0": {"content": "that;", "page": 17, "level": 5}}, {"headings_1": {"content": "Bn", "page": 15, "level": 11}}], [{"headings_0": {"content": "that;", "page": 17, "level": 5}}, {"headings_1": {"content": "Bn", "page": 15, "level": 11}}], [{"headings_0": {"content": "that;", "page": 17, "level": 5}}, {"headings_1": {"content": "Bn", "page": 15, "level": 11}}], [{"headings_0": {"content": "that;", "page": 17, "level": 5}}, {"headings_1": {"content": "Bn", "page": 15, "level": 11}}], [{"headings_0": {"content": "that;", "page": 17, "level": 5}}, {"headings_1": {"content": "Bn", "page": 15, "level": 11}}]], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 17, "level": 2}}, {"headings_1": {"content": "that;", "page": 17, "level": 5}}], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 17, "level": 2}}, {"headings_1": {"content": "that;", "page": 17, "level": 5}}], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 17, "level": 2}}]], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant 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. \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 17, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 18, "level": 8}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Rural Water and Extension of GFS Lines 13 \n10 \nSanitation Sub- Construction of production 3 \n3 \nGrant \nboreholes \n\\|", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 18, "level": 8}}, {"headings_1": {"content": "(DWSSCG)", "page": 17, "level": 1}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 18, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 18, "level": 8}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Restoration of GFS Line 1 \n1", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 18, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 18, "level": 8}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 18, "level": 8}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Piped Water Extension of GFS Lines 4", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 18, "level": 8}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 4", "metadata": {"headings": [{"headings_0": {"content": "| 4", "page": 18, "level": 2}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ems \nRestoration of GFS Line 1 \n1", "metadata": {"headings": [{"headings_0": {"content": "| 4", "page": 18, "level": 2}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "| 4", "page": 18, "level": 2}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I 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": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations \nI noted the following areas where management had commendable performance; \ne All water projects were in conformity with the five-year development plan. \noe All the projects implemented were eligible capital investments. \nFairness in the distribution of water projects was noted. \ne \ne The district maintained an asset register for the water projects. \nThe desk and field appraisals for all the projects were undertaken. \ne \noc All the project designs were approved by Ministry of Water and Environment. \nAll the budgeted funds of UGX. 425,094,535 were received by the district. \noe \no The District had agreements/ formal consent, or MoUs for the land on which water facilities were constructed. \n3.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \nThe District allocated 78% to new capital development instead of a minimum of o \n65% leading to over allocation by UGX. 26,727,614 (13%). Subsequently, rehabilitation of water facilities was over allocated by UGX. 6,167,911 (3%) while investment servicing costs was not allocated under the Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component). \nIn addition, the District allocated 100% to new capital development instead of a e \nminimum of 85% leading to over allocation by UGX. 32,924,626 (15%). Subsequently, Investment servicing costs were not allocated under the piped water sub-grant (PWSG) (UgIFT component). Details are in Appendix 5 \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}]], "page": 18, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 19, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the shortcoming however, he stated that the irregularity came as result of the supplementary budget that was released during the PY.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 19, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], "page": 19, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always follow the guidelines while implementing such programs. \n3.1.2.2 Funding and Absorption \nI reviewed the budget performance of Bunyangabu DLG and noted the following; \no UGX. 425,094,535 (100%) was received, out of UGX. 425,094,535 budgeted. Out of the funds received UGX. 205,597,028 (48%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX. 219,497,507 (52%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below; \namount \namount \nRural Water and Sanitation Sub-Grant ee ee traditional component \nPiped Water Sub-Grant (UgIFT 219,497,507] 219,497,507 0\u00b0 component \n\\| Total 1425,094,535 425,094,535 0]", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "535|", "metadata": {"headings": [{"headings_0": {"content": "535|", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 19, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Piped Water Sub- 219,497,507 219,497,507 212,670,296 6,827,211 97 Grant (UgIFT \ncomponent \n425,094,535 425,094,535 413,047,302 12,047,233 \\| \noe A review of the annual work plan, budgets and performance reports revealed that all the planned eight (8) activities were fully implemented, Details are in Appendix 6 \n3.1.2.3 Review of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nT reviewed procurement files and noted the following; \na) None of the 8 projects had their procurement adverts published by 30 June 2022, and \nb) None of the 8 projects the projects had their procurement contracts awarded by 31\\* October 2022. Details in appendix 7. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "535|", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}, [{"headings_0": {"content": "535|", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "535|", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "535|", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "535|", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "535|", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}]], "page": 20, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 20, "level": 3}}, {"headings_1": {"content": "535|", "page": 19, "level": 1}}], "page": 20, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the shortcoming but attributed it to delay of release of the supplementary budget.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 20, "level": 3}}, {"headings_1": {"content": "535|", "page": 19, "level": 1}}], "page": 20, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 20, "level": 3}}], "page": 20, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should abide by the issued guidelines by ensuring that the procurement process is commenced early enough so as to achieve timely", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 20, "level": 3}}], "page": 20, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 20, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1.2.4 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \nI reviewed the implementation of the Grant activities and noted-the following; \nThe district lacked water quality testing kits as a result water quality test were o \ncarried out using rudimentary techniques focusing on water smell, color and taste other than the standard tests. \nThe Accounting Officer acknowledged that the district doesn\u2019t have a water quality test kit thus hampers testing. In addition, he stated that the test kit is costly requiring over UGX. 21,000,000 from the non-wage grant category which would suffocate the implementation of other software activities. \nRecommendation \nThe Accounting Officer should follow the guidelines. \n4.0 IMPLEMENTATION OF UGANDA \\_INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PROGRAM \nThe 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. \nBunyangabu District received all the budgeted UGX. 4,709,333,564 to the implement the programme. \nThe following activities were undertaken; \nSN Activity \nPlanned Actual", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}, [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implementation.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}]], "page": 20, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 21, "level": 8}}, {"headings_1": {"content": "implementation.", "page": 20, "level": 1}}], "page": 21, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construction of seed school at Katugunda in Kabonero 1 \n1", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 21, "level": 8}}, {"headings_1": {"content": "implementation.", "page": 20, "level": 1}}, [{"headings_0": {"content": "quantity quantity", "page": 21, "level": 8}}, {"headings_1": {"content": "implementation.", "page": 20, "level": 1}}]], "page": 21, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Subcounty", "metadata": {"headings": [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], "page": 21, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n2 Upgrading of Kateebwa Monument HC II to HC III in\\| 1 \n1 Kateebwa S/C \nLe Supply of furniture at Kiyombya Seed School \nAssorted Assorted 4 Conslruclion of slaff louse dl Rubuttd HC II \n1 1", "metadata": {"headings": [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}, [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}]], "page": 21, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 4.1.1 Areas of Improvement\n- \\- ---~-. - \n2 \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], "page": 22, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n4.1.2 Planning and Budget Performance \n4.1.2.1 Funding and Absorption \nThe district received all the approved budget of UGX. 4,709,333,564 out of which UGX. 1,524,295,270 (32%) was spent leaving UGX. 3,185,038,294 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) funding absorption \n: Coe Sana FEN 4,709,333,564 \n4,709,333,564 1,524,295,270 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of seed school at Katugunda in Kabonero Sub county e Upgrading of Kateebwa Monument HC II to HC III in Kateebwa S/C \nAs a result, education and health services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the unspent balances relate to the projects that were still on-going by the end of the Financial Year.", "metadata": {"headings": [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}, [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}], [{"headings_0": {"content": "Subcounty", "page": 21, "level": 8}}, {"headings_1": {"content": "quantity quantity", "page": 21, "level": 8}}]], "page": 22, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}], "page": 22, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that these projects are completed. \n4.1.3 Implementation of UGiFT activities \n4.1.3.1 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\u00b0\" November 2020 notified Accounting Officer that all \nThe Accounting Officer explained that the process of acquiririg land titles was on- going, however, the Rubona Health Centre land got issues where the process of surveying the land findings showed that the land falls under an existing title by the name of Azalia who happens not to exist anywhere in that area. \nRecommendation \nThe Accounting Officer should expedite the process of acquiring land titles for the above pieces to avoid future land disputes. Meanwhile he should commit to resolving the issue of Rubona land. \n4.1.3.2 Inspection of water Grant activities \nI conducted physical inspections of Three (3) UGIFT projects implemented at UGX. 849,000,000 on 16 November 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Recommendation Remarks \n1 Construction of oe The contractor \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "Subcounty", "page": 21, "level": 8}}]], "page": 22, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting", "metadata": {"headings": [{"headings_0": {"content": "The Accounting", "page": 23, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], "page": 23, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "staff house at abandoned the \\| \nOfficer should A \nRubona HC III site before \\| MON ensure that the completion. \\| BR. \\\\ a is completed Delayed ? as per the contract. e \nContractor: . M/S \\| \ncompletion since 1 (\\| \\| \nSeeco Hardware the completion \\|. La BR \n& General date was 25th \\|\\| \\| \n\\| \nConstruction March 2023. \\| \\| \nLtd. \n\\| \\| \n\\| \nContract The Accounting \\| \nen Officer tier explained \\| \"KL a De a 179,000,000 that the \nwill \\| incomplete staff housel at be brought to the \\|RubonaH cm \nAmount paid to \nattention of the \\| \ninspection date: Contractor before UGX. retention is paid.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting", "page": 23, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}, [{"headings_0": {"content": "The Accounting", "page": 23, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], [{"headings_0": {"content": "The Accounting", "page": 23, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], [{"headings_0": {"content": "The Accounting", "page": 23, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], [{"headings_0": {"content": "The Accounting", "page": 23, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}]], "page": 23, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "161,500,000", "metadata": {"headings": [{"headings_0": {"content": "161,500,000", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting", "page": 23, "level": 5}}], "page": 23, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Upgrade \u2018of \\|e Completed but \n\u2014 ..L.Ihe - Accounting Rubona Health not in use \nOfficer should Centre IT to waiting for the \nensure that the Healt Kenite handover \nproject is completed despite a FY \nand handover to the In \nvide\\|", "metadata": {"headings": [{"headings_0": {"content": "161,500,000", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting", "page": 23, "level": 5}}, [{"headings_0": {"content": "161,500,000", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting", "page": 23, "level": 5}}]], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2020/2021", "metadata": {"headings": [{"headings_0": {"content": "2020/2021", "page": 24, "level": 2}}, {"headings_1": {"content": "161,500,000", "page": 23, "level": 2}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 24, "level": 8}}, {"headings_1": {"content": "2020/2021", "page": 24, "level": 2}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "procurement", "metadata": {"headings": [{"headings_0": {"content": "procurement", "page": 24, "level": 1}}, {"headings_1": {"content": "community.", "page": 24, "level": 8}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "project.", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 24, "level": 8}}, {"headings_1": {"content": "procurement", "page": 24, "level": 1}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "reference \nnumber MOH- Delayed handover \nUGIFT/WRKS/20 of the general ward \n20-21/0001- to the facility not \nonly affects service \n20/LOT 18. \ndelivery but also \nContract \nfails the purpose 2. Bee eon Amount: UGX. for which the funds A picture showing 679,000,000 were disbursed. maternity ward not yet The Accounting handed over to the Contractor: explained that facility. \nei there were still \nEngineering some defects that \nwere being rectified \nServices . \nLimited \n= \nby the Contractor. \nConstruction of The contractor \nThe Accounting Kiyombya Seed (Prutaz \nOfficer should Secondary Construction And \nensure that the Vocational Training \nschool is connected S chool . \nin \nCentre Ltd) to the electricity 2 Kiyombya 2 Sub \nabandoned the site", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 24, "level": 8}}, {"headings_1": {"content": "procurement", "page": 24, "level": 1}}, [{"headings_0": {"content": "project.", "page": 24, "level": 8}}, {"headings_1": {"content": "procurement", "page": 24, "level": 1}}], [{"headings_0": {"content": "project.", "page": 24, "level": 8}}, {"headings_1": {"content": "procurement", "page": 24, "level": 1}}]], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "grid.", "metadata": {"headings": [{"headings_0": {"content": "grid.", "page": 24, "level": 8}}, {"headings_1": {"content": "project.", "page": 24, "level": 8}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "County under and the district Procurement entered into a MoES/ugIFT/WR contract with KS/2018- another contractor 19/000129 LoT (WS Rubrima Africa Ltd) to 9", "metadata": {"headings": [{"headings_0": {"content": "grid.", "page": 24, "level": 8}}, {"headings_1": {"content": "project.", "page": 24, "level": 8}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 24, "level": 8}}, {"headings_1": {"content": "grid.", "page": 24, "level": 8}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "unfinished works, Contractor: however connection", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 24, "level": 8}}, {"headings_1": {"content": "grid.", "page": 24, "level": 8}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "M/S", "metadata": {"headings": [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Prutaz of the school to the Construction electricity grid was And Vocational! Not included in the Training Centre SuopE works and \n4.2.1 Positive observations \nI noted the following areas were management had commendable performance; \no The district maintained an up-to-date asset register of education facilities and their condition. \nAll the projects were screened for likely environmental and social impacts and the o \nprescribed mitigation measures for all the screened projects were implemented. \no The allocation of grants was done in accordance with the approved criteria. \no The district incorporated education development grants project activities into the district plans and budgetary framework. \nAll the budgeted funds of UGX. 361,220,393 were received by the district. \no \nThe district did not budget or spend any funds on ineligible activities. o \no The district did not spend any funds on activities outside approved Education Development grant work plan. \no All the implemented projects were monitored by the LG and data collected compiled by the DLG was consistent with my verifications. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3 \nREVIEW OF BUDGETING AND ALLOCATION \na) Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX. 361,220,393 representing 100% funding as detailed in the table below; \nBudgeted amount (UGX) Funds released (UGX) Variance (UGX) 361,220,393 361,220,393 0 \nOut of the UGX. 361,220,393 released, UGX. 358,688,554 had been spent by the end of the year, resulting in an under absorption of UGX. 2,531,839, as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}, [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}], [{"headings_0": {"content": "M/S", "page": 24, "level": 2}}, {"headings_1": {"content": "complete", "page": 24, "level": 8}}]], "page": 24, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funds", "metadata": {"headings": [{"headings_0": {"content": "funds", "page": 25, "level": 1}}, {"headings_1": {"content": "M/S", "page": 24, "level": 2}}], "page": 25, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 \nreleased Expenditure (UGX) Unspent (UGX) % of (UGX) \nabsorbed \n4.3.1 Inspection for service delivery under the Education Development Grant \nI sampled two (2) projects with a total expenditure of UGX. 372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \n\" Project Inspection Pictorial Evidence Recommendatio Remarks (Time, n", "metadata": {"headings": [{"headings_0": {"content": "funds", "page": 25, "level": 1}}, {"headings_1": {"content": "M/S", "page": 24, "level": 2}}, [{"headings_0": {"content": "funds", "page": 25, "level": 1}}, {"headings_1": {"content": "M/S", "page": 24, "level": 2}}], [{"headings_0": {"content": "funds", "page": 25, "level": 1}}, {"headings_1": {"content": "M/S", "page": 24, "level": 2}}]], "page": 25, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 26, "level": 8}}, {"headings_1": {"content": "funds", "page": 25, "level": 1}}], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 26, "level": 8}}, {"headings_1": {"content": "funds", "page": 25, "level": 1}}], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 26, "level": 8}}], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construction o The latrine at \nThe Accounting of a3 stance Bunjojo primary \nOfficer should VIP latrine School had \nensure that the with urinal at developed a \ndefects are crack at the \nhandled by the Mugoma and \nslab that carries \ncontractor. Bunjojo water tank.The \nPrimary contract by 90 \nschool at days \nKibiito Sub", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 26, "level": 8}}], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 26, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Contractor: The Accounting Kibiito Civil Officer explained Works that the snugs Limited were brought to the attention of Contract the contractor Amount: and were UGX. \ncorrected.", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 26, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}, [{"headings_0": {"content": "County", "page": 26, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}]], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "37,160,560", "metadata": {"headings": [{"headings_0": {"content": "37,160,560", "page": 26, "level": 8}}, {"headings_1": {"content": "County", "page": 26, "level": 8}}], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date: UGX. \nContractor:", "metadata": {"headings": [{"headings_0": {"content": "37,160,560", "page": 26, "level": 8}}, {"headings_1": {"content": "County", "page": 26, "level": 8}}, [{"headings_0": {"content": "37,160,560", "page": 26, "level": 8}}, {"headings_1": {"content": "County", "page": 26, "level": 8}}]], "page": 26, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IT A picture showing the crack on] |", "metadata": {"headings": [{"headings_0": {"content": "IT A picture showing the crack on] |", "page": 27, "level": 3}}, {"headings_1": {"content": "37,160,560", "page": 26, "level": 8}}], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Katengeta", "metadata": {"headings": [{"headings_0": {"content": "Katengeta", "page": 27, "level": 8}}, {"headings_1": {"content": "IT A picture showing the crack on] |", "page": 27, "level": 3}}], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| the apron at Butyoka Primary) construction \\| School \nand mixed \nfarm Co LTD \nContract Amount: UGX.", "metadata": {"headings": [{"headings_0": {"content": "Katengeta", "page": 27, "level": 8}}, {"headings_1": {"content": "IT A picture showing the crack on] |", "page": 27, "level": 3}}, [{"headings_0": {"content": "Katengeta", "page": 27, "level": 8}}, {"headings_1": {"content": "IT A picture showing the crack on] |", "page": 27, "level": 3}}]], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "110,690,490", "metadata": {"headings": [{"headings_0": {"content": "110,690,490", "page": 27, "level": 2}}, {"headings_1": {"content": "Katengeta", "page": 27, "level": 8}}], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date: UGX.", "metadata": {"headings": [{"headings_0": {"content": "110,690,490", "page": 27, "level": 2}}, {"headings_1": {"content": "Katengeta", "page": 27, "level": 8}}], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "105,155,966", "metadata": {"headings": [{"headings_0": {"content": "105,155,966", "page": 27, "level": 2}}, {"headings_1": {"content": "110,690,490", "page": 27, "level": 2}}], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n4.4 SCALE \nThe GoU is implementing the micro scale irrigation programme in Bunyangabu District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nBunyangabu District received UGX. 157,240,075, out of UGX. 157,240,075 budgeted (100%) to implement the different activities. \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "105,155,966", "page": 27, "level": 2}}, {"headings_1": {"content": "110,690,490", "page": 27, "level": 2}}, [{"headings_0": {"content": "105,155,966", "page": 27, "level": 2}}, {"headings_1": {"content": "110,690,490", "page": 27, "level": 2}}], [{"headings_0": {"content": "105,155,966", "page": 27, "level": 2}}, {"headings_1": {"content": "110,690,490", "page": 27, "level": 2}}], [{"headings_0": {"content": "105,155,966", "page": 27, "level": 2}}, {"headings_1": {"content": "110,690,490", "page": 27, "level": 2}}]], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "105,155,966", "page": 27, "level": 2}}], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.4.1 Positive observations \nI noted the following areas where management had commendable performance; \noe All the budgeted funds of UGX. 157,240,075 were received by the district. \ne The district did not implement any incligible activities. \noe The district maintained an up-to-date asset register of education facilities and \ne The District received all the budgeted--funds of UGX. 157,240,075~-out of UGX. 157,240,075 budgeted (100%). Out of the funds received UGX. 106,470,551 was spent on complementary activities. \ne Out of the total program receipts of UGX. 157,240,075, UGX. 106,470,551 (68%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 50,769,524 (32%). Details are in the table below. \nItem Revised Warrants/ Total Variance % budget Release expenditure absorption", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "105,155,966", "page": 27, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "105,155,966", "page": 27, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "105,155,966", "page": 27, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "105,155,966", "page": 27, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "105,155,966", "page": 27, "level": 2}}]], "page": 27, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(as", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], "page": 28, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "per \npayment file) \nA \nD/B)\\*100 esos, \\| of A \\|", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], "page": 28, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "231009. Saal oO] Baal \\| 39,310,019 104,826,717 17,718,350 87,108,367, sd 3951009, oO] 88,752,201] 88,752,201, \\| 157,240,075 157,240,075 106,470,551 50,769,524 \\|", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], "page": 28, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result, the under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that unspent funds were meant to procure and install irrigation demonstration sites, however, the contractor abandoned site and this was not done. However, the funds were re-voted and activities implemented in the FY 2023/2024.", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}, [{"headings_0": {"content": "(as", "page": 28, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}]], "page": 28, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}], "page": 28, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always ensure that procurements are initiated early enough to avoid these unspent balances. \n4.4.4 Implementation of the Micro irrigation program \nParagraph 4.1.1, 4.1.3(c), 4.209), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; \nFarmer awareness raising will be based on a communication strategy and user- oe \nfriendly communication materials to be developed and issued by MAAIF. \nThe approved farmer deposits the co-payment to the LG General Fund Account. e \nFarmer's co-funding are budgeted, managed and accounted for using \nmobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. \nTwo (02) planned demonstration irrigation equipment had not been delivered to o \nselected farmers. \nAs a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer acknowledged the shortcoming being the first year of implementation, however, he added that in the FY 2023/24 the outputs have been adequately quantified in the work plan and expenditure codes aligned to the program", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "(as", "page": 28, "level": 1}}]], "page": 28, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], "page": 29, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "He further added, the supplier abandoned the site, however funds were re-voted and the process to get another contractor was ongoing. \nRecommendation \nThe Accounting Officer should ensure that activities are quantified to enable easy monitoring the implementation of activities and also expedite the process to have the equipment delivered and installed. \n4.5 OTHER ENTITY SPECIFIC FINDINGS \n4.5.1 Non-compliance with Disposal conditions \nThe Public Procurement and Disposal Public Assets Act, 2003 (as amended) and PPDA Regulations, 2014 together with the Public Finance Management Act, 2015 have prescribed various requirements for the disposal of public assets. \nI reviewed the District\u2019s Board of survey report 22/23, and the assets register and noted that 3 vehicles had exceeded the recommended 5 years\u2019 useful life, and had their mileage above the recommended 250,000km, hence making all of them due for", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}]], "page": 29, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "disposal.", "metadata": {"headings": [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], "page": 29, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A further review of the board of survey reports for the FY 2021/22 and 2022/23 revealed that 1 Tukutuku ambulance and 14 motorcycles had also been recommended for disposal and at the time of inspection November 2023 no action had been taken. Appendix 8 refers ' It-was- noted that the District lacked evidence of ownership in form of +itles-to 30 plots of land owned/controlled by the district as shown in Appendix 9. The absence of Land titles/ownership deeds affects the management and control functions of the District over the security of the land as it is exposed to a risk of encroachment and high litigation costs while settling land cases in court. The Accounting Officer explained that the process of acquiring land titles was constrained by resources however, the process was on-going in phased manner. The Accounting Officer should expedite the process of acquiring land titles. OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. T have nothing to report in this regard. MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Bunyangabu District. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement", "metadata": {"headings": [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}, [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}]], "page": 29, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. \ne Obtain an understanding of internal contro! 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 DLG\u2019s internal control. \ne Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. \n\u00a9 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 DLG\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 DLG to fail to deliver its", "metadata": {"headings": [{"headings_0": {"content": "disposal.", "page": 29, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], "page": 31, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mandate.", "metadata": {"headings": [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], "page": 31, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o 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. \nI 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 audit matters. I describe these matters in auditor\u2019s \nunless \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n5.0 \nIMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL \nThe Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. \nIn the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020. \nThe primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. \nMy previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended", "metadata": {"headings": [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}, [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}], [{"headings_0": {"content": "mandate.", "page": 31, "level": 1}}, {"headings_1": {"content": "disposal.", "page": 29, "level": 1}}]], "page": 31, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 32, "level": 2}}, {"headings_1": {"content": "mandate.", "page": 31, "level": 1}}], "page": 32, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n5.1 \nFunding of PDM Activities in the District \nThe HLG Core Implemeritation team was fully constituted and prepared all quarterly performance reports. \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets \nAll Parishes carried out training of households and enterprise group leaders \nAll the 49 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation. \nUGX. 1,000,000,000 was transferred to 10 sampled SACCOs with evidence of submission of attestation form to the Secretariat.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 32, "level": 2}}, {"headings_1": {"content": "mandate.", "page": 31, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 32, "level": 2}}, {"headings_1": {"content": "mandate.", "page": 31, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 32, "level": 2}}, {"headings_1": {"content": "mandate.", "page": 31, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 32, "level": 2}}, {"headings_1": {"content": "mandate.", "page": 31, "level": 1}}]], "page": 32, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No amount was transferred to any PDM SACCO before signing the PRF financing agreement. \nAll the Enterprise groups in all the PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \nAll the SACCOs had an updated PDM member registers as per the guidelines \nAll the parishes carried out wealth ranking during identification of subsistence households by the CDO, Parish Chief, and LC1 chairpersons \nUGX 49,027,752 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation \nAll the PDM SACCOs accounted for all its PRF of UGX. 4,900,000,000. \nAll the beneficiaries in the 10 parishes accessed loans from enterprise groups where they were members. \nAll the beneficiaries received UGX 1,000,000 each for the 10 PDM SACCOs which was indicated in the SACCO records. \nNone of the beneficiary in the 10 PDM SACCOs had received PRF multiple times. All the beneficiaries in 10 PDM SACCOs had implemented same projects as in loan application. \nAll the beneficiaries in the 10 PDM SACCOs had implemented their projects. \nAll the PDC\u2019s were fully constituted and held quarterly meetings as per the", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 32, "level": 2}}, {"headings_1": {"content": "mandate.", "page": 31, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 32, "level": 2}}, {"headings_1": {"content": "mandate.", "page": 31, "level": 1}}]], "page": 33, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 32, "level": 2}}], "page": 33, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All the PDC\u2019s prepared parish priorities and action plans. \nAll SACCOs elected a leadership vetting committee and inaugurated and the vetting criterion following the PAM SACCO hyelaws was approved and included in the minutes. \n5.1.3 Planning and Budget Performance \nI reviewed the Bunyangabu District approved work plan and budget for PDM activities and noted the following. \n5.1.4 District \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the District budget and work plans revealed that out of the 6 priorities received from 3 Sub Counties and 3 Town Councils; 3 were incorporated in the entity's budget/work plan, while 3 were not incorporated in the entity work plan and", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 32, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 32, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 32, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 32, "level": 2}}]], "page": 33, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgets.", "metadata": {"headings": [{"headings_0": {"content": "budgets.", "page": 34, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 1}}], "page": 34, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that there were several priorities received however there were no clear guidelines on the incorporation of the priorities in to the district budget for PDM. The District will streamline and incorporate the priorities in the subsequent years.", "metadata": {"headings": [{"headings_0": {"content": "budgets.", "page": 34, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 1}}, [{"headings_0": {"content": "budgets.", "page": 34, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 1}}]], "page": 34, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "budgets.", "page": 34, "level": 3}}], "page": 34, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties and Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation. \n5.1.5 Late disbursement of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in \n1SACCOs received funding meant for Quarter one in the fourth quarter (June) o \nimplying that the disbursements delayed by 9 Months. The summary is in the table below and the details are in Appendix 10. \nNo. of SACCOs that received", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "budgets.", "page": 34, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "budgets.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "budgets.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "budgets.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "budgets.", "page": 34, "level": 3}}]], "page": 34, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PRE", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], "page": 35, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "February", "metadata": {"headings": [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}], "page": 35, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "June \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nRecommendation \nThe Accounting Officer should liaise with MoFPED to ensure timely release of funds. \n5.1.6 Disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \n[noted that 10 PDM SACCOs had disbursed UGX. 1,075,500,000 (99%) out of o \nthe PRF received of UGX. 1,079,758,090 leaving UGX. 4,258,090 (1%) undisbursed. Details are in the Appendix 11. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a \n\\* economic transformation by moving the 39% households--out-of the subsistence economy into the money economy, using the parish/ward as the epi-centre for", "metadata": {"headings": [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}, [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}], [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}], [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}], [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}], [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}], [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}], [{"headings_0": {"content": "February", "page": 35, "level": 1}}, {"headings_1": {"content": "PRE", "page": 35, "level": 2}}]], "page": 35, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development.", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 36, "level": 3}}, {"headings_1": {"content": "February", "page": 35, "level": 1}}], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that MoFPED maintained a parish database of 49 Parishes as a basis for funding PDM SACCOs for the District. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 55 gazetted parishes. This implies that 6 parishes were not planned for, thus not funded. Details of the unfunded parishes are in the table below; \nCounty Sub County/Town \nSN District Council Parishes 1 BUNYANGABU BUNYANGABU COUNTY BUHEESI \nIRINDA \n2 BUNYANGABU BUNYANGABU COUNTY BUHEESI \nKYAMIYAGA \n3 BUNYANGABU BUNYANGABU COUNTY BUKARA \nBUSANDA \n4 BUNYANGABU BUNYANGABU COUNTY BUKARA \nBULYAMBAGHU \n> 5 BUNYANGABU BUNYANGABU COUNTY RWIMI \nRWEIHARA \\| 6 BUNYANGABU \\| BUNYANGABU COUNTY RWIMI", "metadata": {"headings": [{"headings_0": {"content": "Development.", "page": 36, "level": 3}}, {"headings_1": {"content": "February", "page": 35, "level": 1}}], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| KARAMBI |", "metadata": {"headings": [{"headings_0": {"content": "| KARAMBI |", "page": 36, "level": 3}}, {"headings_1": {"content": "Development.", "page": 36, "level": 3}}], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation. \nThe Accounting Officer explained that the parishes were fully gazetted administrative units which were excluded by MoFPED for funding as the District had no control.", "metadata": {"headings": [{"headings_0": {"content": "| KARAMBI |", "page": 36, "level": 3}}, {"headings_1": {"content": "Development.", "page": 36, "level": 3}}, [{"headings_0": {"content": "| KARAMBI |", "page": 36, "level": 3}}, {"headings_1": {"content": "Development.", "page": 36, "level": 3}}]], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should bring up this issue with MoFPED who should in turn consider the excluded parishes for funding in the subsequent disbursement in order to achieve the financial inclusion objective.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.8 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe Supervisory Board checks the efficiency &-effectiveness of the Cooperative e \ninternal control systems. \no The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for o \nthat 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 District, Parish and SACCO level and made the following observations; \nSN Governance Observations \nManagement Response Structure \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}]], "page": 36, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Parish", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I reviewed the operations of the PDC The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 8}}, {"headings_1": {"content": "| KARAMBI |", "page": 36, "level": 3}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 37, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the 10 sampled PDM SACCOS, explained that there was \\| \nCommittees and noted the following; \nskill gap among the", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 37, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 8}}, [{"headings_0": {"content": "Development", "page": 37, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 8}}], [{"headings_0": {"content": "Development", "page": 37, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 8}}]], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 37, "level": 8}}, {"headings_1": {"content": "Development", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o None of the PDC\u2019s prepared SACCO leaderships to parish 5-year plan. \ndevelop parish 5 year plans but capacity building will be carried out to ensure plans are", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 37, "level": 8}}, {"headings_1": {"content": "Development", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "developed", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 8}}, {"headings_1": {"content": "(PDC)", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 8}}, {"headings_1": {"content": "(PDC)", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. General", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 8}}, {"headings_1": {"content": "(PDC)", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "o All SACCOs held their first general The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 8}}, {"headings_1": {"content": "(PDC)", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meetings", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 37, "level": 2}}, {"headings_1": {"content": "developed", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by meeting more than 1 month after explained that there was PDM SACCOs Se \na need to disburse funds", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 37, "level": 2}}, {"headings_1": {"content": "developed", "page": 37, "level": 8}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cee,", "metadata": {"headings": [{"headings_0": {"content": "cee,", "page": 37, "level": 1}}, {"headings_1": {"content": "Meetings", "page": 37, "level": 2}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee SACCds Hie ceneret 39 aeg Bvel WelRg In 48 PDM Men) \nreceiving the certificate of already received funds \nregistration from the registrar which was a requirement to hold first general meeting as an evidence of registration of \\| the SACCO. nn \n\\_", "metadata": {"headings": [{"headings_0": {"content": "cee,", "page": 37, "level": 1}}, {"headings_1": {"content": "Meetings", "page": 37, "level": 2}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. PDM SACCO eAll PDM SACCOs with fully The Accounting Officer constituted Boards did not hold attributed failure to hold", "metadata": {"headings": [{"headings_0": {"content": "cee,", "page": 37, "level": 1}}, {"headings_1": {"content": "Meetings", "page": 37, "level": 2}}], "page": 37, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Failure to prepare 5 year-plans will lead to inadequate identification of development priorities and resource allocation thus undermining the objectives of the PDM and failure to hold the first general meeting within 1 month of registration may lead to the delay in disbursement of PRFs to the beneficiaries and project implementation. In addition, failure to hold regular Board meetings and to have a functioning Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "cee,", "page": 37, "level": 1}}, {"headings_1": {"content": "Meetings", "page": 37, "level": 2}}], "page": 38, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "cee,", "page": 37, "level": 1}}], "page": 38, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The Accounting Officer should ensure that the PDCs are trained to develop a parish 5 year plans for each parish that will guide in achieving the PDM objective. \ne The Accounting Officer should ensure constant follow-ups on the SACCO registration certificates from registrar to avoid the delays in holding First General Meetings and disbursements process. \nThe Accounting Officer should ensure that the SACCOs carryout the regular board e", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "cee,", "page": 37, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "cee,", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "cee,", "page": 37, "level": 1}}]], "page": 38, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], "page": 38, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The Accounting Officer should ensure that sub committees are constituted and trained to coordinate the farming activities. \n5.1.9 Implementation \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}, [{"headings_0": {"content": "meetings.", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}]], "page": 38, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \ne The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], "page": 38, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cImplementation", "metadata": {"headings": [{"headings_0": {"content": "\u201cImplementation", "page": 39, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 38, "level": 1}}], "page": 39, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on release of the funds were \nTeams at HLG \nnot under the control of level. the entity. Training of Local \u00a9 The training of local experts was The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "\u201cImplementation", "page": 39, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 38, "level": 1}}, [{"headings_0": {"content": "\u201cImplementation", "page": 39, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 38, "level": 1}}], [{"headings_0": {"content": "\u201cImplementation", "page": 39, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 38, "level": 1}}]], "page": 39, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Experts", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 39, "level": 8}}, {"headings_1": {"content": "\u201cImplementation", "page": 39, "level": 2}}], "page": 39, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "carried out on 28/03/2023 after attributed this to delay of funds were released on guidelines from the", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 39, "level": 8}}, {"headings_1": {"content": "\u201cImplementation", "page": 39, "level": 2}}], "page": 39, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30/06/2022", "metadata": {"headings": [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], "page": 39, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "secretariat and facilitation on the training of the local experts which would not enable the core team to train before the release \nof the funds. \n= \n\\| \nFailure to submit consolidated training report to the PDM National Coordinator and carrying out training after funds were released may lead to delayed mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. Training of the local experts after funds had been released may lead to inappropriate use of PRF by households and enterprise groups. \nRecommendation \n\u00b0 The Accounting Officer should ensure the consolidated reports are submitted to the PDM National Coordinator and the secretariat should ensure trainings are carried before funds are released for adequate mobilization of beneficiaries. \n\u00b0 The secretariat should ensure clear guidelines are issued and facilitation before releasing the funds to the SACCO accounts to allow sensitization, training, mobilization of the households so that the PRF are appropriately used by the households and enterprise groups to achieve the PDM objectives. \n5.1.10 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion October 2022; and Section 36(1, 2 &3) of - \nTier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0 \nthe Registrar of Cooperative Societies at the MollC, to complete the PLM SACCO registration process. \ne The Chairperson PDM SACCO shall from time to-time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was e \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}, [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}], [{"headings_0": {"content": "30/06/2022", "page": 39, "level": 8}}, {"headings_1": {"content": "Experts", "page": 39, "level": 8}}]], "page": 39, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}], "page": 40, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}], "page": 40, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All SACCOs were not licensed to take The Accounting Officer SACCOs Under the on the business of lending under explained that the Microfinance \nMicrofinance Institutions money lenders SACCOs are registered Institutions Money act as detailed in Appendix 12. \nunder cooperative Lenders Act \nsocieties Act and they As a result, enforcement of recovery are on their of PRF from beneficiaries by the PDM probationary period to SACCOs may be legally challenged acquire licenses from leading to loss of funds. \nMicrofinance Institutions that allows extending financial services to its members.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}], "page": 40, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer should ensure SACCOs obtain licenses as per the Microfinance Institutions Lenders Act to facilitate in provision of financial services to its members. \n5.1.11PDM Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u2018 June 2023", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}, [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}]], "page": 40, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A loan applicant must be a member of a registered\u201csubsistence household on the o \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \noe Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \noe For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation Selection and o27 ou of 126 farmer The Accounting Officer Implementation of enterprise/households \nexplained that the Prioritized/Flagship implemented projects that are SACCOs were guided not from the priority commodity by the geological", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}, [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}], [{"headings_0": {"content": "registration", "page": 40, "level": 8}}, {"headings_1": {"content": "30/06/2022", "page": 39, "level": 8}}]], "page": 41, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 41, "level": 8}}, {"headings_1": {"content": "registration", "page": 40, "level": 8}}], "page": 41, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "list. Details are in Appendix 13. \npriorities of the districts where \neach Failure to select and implement \nprioritized projects may undermine geographical \narea \nachievement of the pillar implemented different suitable commodity", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 41, "level": 8}}, {"headings_1": {"content": "registration", "page": 40, "level": 8}}, [{"headings_0": {"content": "Projects", "page": 41, "level": 8}}, {"headings_1": {"content": "registration", "page": 40, "level": 8}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 8}}, {"headings_1": {"content": "registration", "page": 40, "level": 8}}]], "page": 41, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}, {"headings_1": {"content": "Projects", "page": 41, "level": 8}}], "page": 41, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "priorities different from few selected for the district. \n", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}, {"headings_1": {"content": "Projects", "page": 41, "level": 8}}, [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}, {"headings_1": {"content": "Projects", "page": 41, "level": 8}}]], "page": 41, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Insurance Policy for o All. PRF beneficiaries who carried The Accounting Officer Farming Enterprises out farming enterprises in 49 explained that the PDM SACCOs did not obtain guidelines for obtaining agricultural insurance policies insurance policy for from UAIS. \nfarming enterprises are not in place and the Lack of recourse in form of \ninsurance will expose the farming district still a wait for the guideline from the enterprises to the adverse effects \nsecretariat. \nof climate change and may result \ninto failure to recover the loan", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}, {"headings_1": {"content": "Projects", "page": 41, "level": 8}}], "page": 41, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "meeting, 48 PDM SACCOs had already received funds contrary to procedures. \nReceiving funds before the general meeting was conducted to elect the board and SACCO signatories may lead to mismanagement and loss of SACCO funds.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}, {"headings_1": {"content": "Projects", "page": 41, "level": 8}}, [{"headings_0": {"content": "objectives.", "page": 41, "level": 8}}, {"headings_1": {"content": "Projects", "page": 41, "level": 8}}]], "page": 42, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 41, "level": 8}}], "page": 42, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The Accounting Officer should ensure consolidated priorities for the district are strictly selected and implemented. \ne The Accounting Officer should engage the secretariat for the guidelines on obtaining insurance policy \noe The accounting office should ensure timely election of SACCO board members and signatories before funds are released.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 41, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 41, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 41, "level": 8}}]], "page": 42, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cGitte,", "metadata": {"headings": [{"headings_0": {"content": "\u201cGitte,", "page": 42, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], "page": 42, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "\u201cGitte,", "page": 42, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}, [{"headings_0": {"content": "\u201cGitte,", "page": 42, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}]], "page": 42, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 42, "level": 2}}, {"headings_1": {"content": "\u201cGitte,", "page": 42, "level": 8}}], "page": 42, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 2}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 42, "level": 2}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 2}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 42, "level": 2}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| No Source", "metadata": {"headings": [{"headings_0": {"content": "| No Source", "page": 43, "level": 5}}, {"headings_1": {"content": "APPENDICES", "page": 43, "level": 2}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approved budget Actual Collections Variance Reasons for \\| \nunder/over collection en, \nEe Tax'Revenues) ; \\_ \n525 se a ee \nan ee ee \n\\_ \n\\_\\| \n\u2014 ee ee ee", "metadata": {"headings": [{"headings_0": {"content": "| No Source", "page": 43, "level": 5}}, {"headings_1": {"content": "APPENDICES", "page": 43, "level": 2}}, [{"headings_0": {"content": "| No Source", "page": 43, "level": 5}}, {"headings_1": {"content": "APPENDICES", "page": 43, "level": 2}}]], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bee", "metadata": {"headings": [{"headings_0": {"content": "Bee", "page": 43, "level": 1}}, {"headings_1": {"content": "| No Source", "page": 43, "level": 5}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Services Tax 72300,00\\| (TEE L\u2014= \n2797000 Land fees \nza a Be ee Licenses 9,590,600] 43,887,025] ans \u2014 Other tax revenues 135,000 \nNon-Tax Revenues a \nOther Property income \nee Wee ee en Dividends", "metadata": {"headings": [{"headings_0": {"content": "Bee", "page": 43, "level": 1}}, {"headings_1": {"content": "| No Source", "page": 43, "level": 5}}, [{"headings_0": {"content": "Bee", "page": 43, "level": 1}}, {"headings_1": {"content": "| No Source", "page": 43, "level": 5}}], [{"headings_0": {"content": "Bee", "page": 43, "level": 1}}, {"headings_1": {"content": "| No Source", "page": 43, "level": 5}}], [{"headings_0": {"content": "Bee", "page": 43, "level": 1}}, {"headings_1": {"content": "| No Source", "page": 43, "level": 5}}]], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OOO", "metadata": {"headings": [{"headings_0": {"content": "OOO", "page": 43, "level": 4}}, {"headings_1": {"content": "Bee", "page": 43, "level": 1}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rent pe ee ene", "metadata": {"headings": [{"headings_0": {"content": "OOO", "page": 43, "level": 4}}, {"headings_1": {"content": "Bee", "page": 43, "level": 1}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other property income (disposal ofessets) |_| Cid\u201c (\u2018$US (\u2018#\u2019((NNNN...", "metadata": {"headings": [{"headings_0": {"content": "Other property income (disposal ofessets) |_| Cid\u201c (\u2018$US (\u2018#\u2019((NNNN...", "page": 43, "level": 1}}, {"headings_1": {"content": "OOO", "page": 43, "level": 4}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sale of goods and services", "metadata": {"headings": [{"headings_0": {"content": "Other property income (disposal ofessets) |_| Cid\u201c (\u2018$US (\u2018#\u2019((NNNN...", "page": 43, "level": 1}}, {"headings_1": {"content": "OOO", "page": 43, "level": 4}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ber", "metadata": {"headings": [{"headings_0": {"content": "Ber", "page": 43, "level": 1}}, {"headings_1": {"content": "Other property income (disposal ofessets) |_| Cid\u201c (\u2018$US (\u2018#\u2019((NNNN...", "page": 43, "level": 1}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aaa", "metadata": {"headings": [{"headings_0": {"content": "aaa", "page": 43, "level": 4}}, {"headings_1": {"content": "Ber", "page": 43, "level": 1}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administrative fees and licenses \n299,372,024 138,901,956 10 \u2014 Court fines and Penalties", "metadata": {"headings": [{"headings_0": {"content": "aaa", "page": 43, "level": 4}}, {"headings_1": {"content": "Ber", "page": 43, "level": 1}}, [{"headings_0": {"content": "aaa", "page": 43, "level": 4}}, {"headings_1": {"content": "Ber", "page": 43, "level": 1}}]], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rer", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 43, "level": 4}}, {"headings_1": {"content": "aaa", "page": 43, "level": 4}}], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other fines and Penalties \\| 160,000 (160,000) \nMiscellaneous Revenue Pees 13,192,300 (13,192,300) eet Total Revenue \n487,597,963 282,485,281\\| 205412682; CC \n40 \nAppendix 2: Out-puts without appropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 43, "level": 4}}, {"headings_1": {"content": "aaa", "page": 43, "level": 4}}, [{"headings_0": {"content": "rer", "page": 43, "level": 4}}, {"headings_1": {"content": "aaa", "page": 43, "level": 4}}], [{"headings_0": {"content": "rer", "page": 43, "level": 4}}, {"headings_1": {"content": "aaa", "page": 43, "level": 4}}], [{"headings_0": {"content": "rer", "page": 43, "level": 4}}, {"headings_1": {"content": "aaa", "page": 43, "level": 4}}]], "page": 43, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "metadata": {"headings": [{"headings_0": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}, {"headings_1": {"content": "rer", "page": 43, "level": 4}}], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nOutput Code \\| budget \\\\ \ncommenton \\| comment Response on \n\\| J \\_indicators targets", "metadata": {"headings": [{"headings_0": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}, {"headings_1": {"content": "rer", "page": 43, "level": 4}}, [{"headings_0": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}, {"headings_1": {"content": "rer", "page": 43, "level": 4}}]], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "metadata": {"headings": [{"headings_0": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}, {"headings_1": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ij \\| \\_ ii 01-AGRO- ' \n\\| \n049 \n\\| No measure of \\| Not indicated \\| Awaiting \\| \\| INDUSTRIALIZATION \\| \nmobilization and of PDC mobilization \\| \\| \n\\| \\| management \\| \\| sensitization \n\\| activities like and training \\|", "metadata": {"headings": [{"headings_0": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}, {"headings_1": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}, [{"headings_0": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}, {"headings_1": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}], [{"headings_0": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}, {"headings_1": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}], [{"headings_0": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}, {"headings_1": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}], [{"headings_0": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}, {"headings_1": {"content": "No. | Programme\u201c | | Budget Budget Output Out-put Activities Audit | Audit Management", "page": 44, "level": 2}}]], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| \\| \\| \\| mobilization of \\| was \\| \n\\| \n\\| \\| beneficiaries \\| \\| \\| \n\\| \\| \\| \\| \\| \\| for training and \\| \n\\| \\| \n\\| \\| \\| performance \\| \\| 5 \n\\| \n\\| \\| 4. Lancs \\| evaluation \\| \\| \\| \n\u2014 \n2 \nI L\\_ [Total A \\_ \nAppendix 3: Implementation of planned outputs \n; \nFully implemented out-puts \n\\| No. Program Sub-program PIAP-out \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}, [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}], [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}], [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}], [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}], [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}], [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}], [{"headings_0": {"content": "Response", "page": 44, "level": 8}}, {"headings_1": {"content": "010016 : Farmer ie ee =. rn a | Implementation na", "page": 44, "level": 1}}]], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of fully Out-put expenditure activities implemented in the out- activities \n1 1202010201-Basic 04 12-HUMAN 01- Requirements Minimum and en \nCAPITAL Education,Sports standards met by \n358,689 DEVELOPMENT and skills \nschools and training \ninstitutions \n2 vpaNepGRE 03-Transport 09040106-Community \noa Dearek \\_. kB Infrastructure and access & feeder roads \n\u201e INFRASTRUCTU \nand Community Access Services : constructed & maintained use \nRE AND \nRoad Malttenange ; SERVICES Development to facilitate market access \n\\| 3 01-AGRO- 01-Institutional 01020301-Value addition 010013 Support to INDUSTRIALIZA Strengthening and equipment acquired \nagro-processing & \n41 \n02 01 \n253,571 . \n\\| Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}, [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 2}}, {"headings_1": {"content": "Response", "page": 44, "level": 8}}]], "page": 44, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 45, "level": 8}}, {"headings_1": {"content": "Budget", "page": 44, "level": 2}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of fully Out-put expenditure activities implemented in the out- activities Coordination \\| value UGX \"000\" Spur \nTION", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 45, "level": 8}}, {"headings_1": {"content": "Budget", "page": 44, "level": 2}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "addition", "metadata": {"headings": [{"headings_0": {"content": "addition", "page": 45, "level": 1}}, {"headings_1": {"content": "Budget", "page": 45, "level": 8}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "09-INTEGRATED", "metadata": {"headings": [{"headings_0": {"content": "addition", "page": 45, "level": 1}}, {"headings_1": {"content": "Budget", "page": 45, "level": 8}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "03-Transport", "metadata": {"headings": [{"headings_0": {"content": "03-Transport", "page": 45, "level": 2}}, {"headings_1": {"content": "addition", "page": 45, "level": 1}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TRANSPORT \nInfrastructure and 16060502-Asset \n000003 Facilities \nINFRASTRUCTU Services Management 293,765 RE AND Management", "metadata": {"headings": [{"headings_0": {"content": "03-Transport", "page": 45, "level": 2}}, {"headings_1": {"content": "addition", "page": 45, "level": 1}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 45, "level": 1}}, {"headings_1": {"content": "03-Transport", "page": 45, "level": 2}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SERVICES \n0\u20ac6010120-Water resources deta (Quantity & Quality) 06-NATURAL \nccllected and assessed", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 45, "level": 1}}, {"headings_1": {"content": "03-Transport", "page": 45, "level": 2}}, [{"headings_0": {"content": "Development", "page": 45, "level": 1}}, {"headings_1": {"content": "03-Transport", "page": 45, "level": 2}}]], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RESOURCES,", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 45, "level": 1}}, {"headings_1": {"content": "Development", "page": 45, "level": 1}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "03 Water", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 45, "level": 1}}, {"headings_1": {"content": "Development", "page": 45, "level": 1}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ENVIRONMENT,", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 45, "level": 1}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CLIMATE Resources Budgeting 413,047 \n000006 Planning and \nManagement \nservice CHANGE, LAND \nAND WATER \n1203010509- \nReduced morbidity and mortality due to 12-HUMAN 02 Population 01060204-Institutional HIV/AIDS, TB and CAPITAL Health, Safety and ccordination &", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 45, "level": 1}}, [{"headings_0": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 45, "level": 1}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 45, "level": 1}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 45, "level": 1}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 45, "level": 1}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 45, "level": 1}}]], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "157,612", "metadata": {"headings": [{"headings_0": {"content": "157,612", "page": 45, "level": 1}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DEVELOPMENT Management management strengthened malaria and other communicable \ndiseases", "metadata": {"headings": [{"headings_0": {"content": "157,612", "page": 45, "level": 1}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}, [{"headings_0": {"content": "157,612", "page": 45, "level": 1}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 45, "level": 1}}]], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 45, "level": 3}}, {"headings_1": {"content": "157,612", "page": 45, "level": 1}}], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "42 \n1,583,155 21 19 \nPartially Implemented out-puts \nPeer \\| PIAP-Outs No \\| Program Sub- \n\\| program \nBudget Out-put Total Out- Total No Number of No of No of put activitie fully partially activities \\| \nexpenditure s in the implemente implement that were not \\| \nUGX \u2018000\u201d output d activities ed implemented", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 45, "level": 3}}, {"headings_1": {"content": "157,612", "page": 45, "level": 1}}, [{"headings_0": {"content": "| Total", "page": 45, "level": 3}}, {"headings_1": {"content": "157,612", "page": 45, "level": 1}}], [{"headings_0": {"content": "| Total", "page": 45, "level": 3}}, {"headings_1": {"content": "157,612", "page": 45, "level": 1}}], [{"headings_0": {"content": "| Total", "page": 45, "level": 3}}, {"headings_1": {"content": "157,612", "page": 45, "level": 1}}], [{"headings_0": {"content": "| Total", "page": 45, "level": 3}}, {"headings_1": {"content": "157,612", "page": 45, "level": 1}}]], "page": 45, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 46, "level": 3}}, {"headings_1": {"content": "| Total", "page": 45, "level": 3}}], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201802 Population \\| 1203010509-Reduced 320165 Primary \\| 1,524,295. \n= = a ee 1 \\| 12-HUMAN \n01 0 \\| \nCAPITAL \nHealth, Safety morbidity and mortality due to Health", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 46, "level": 3}}, {"headings_1": {"content": "| Total", "page": 45, "level": 3}}, [{"headings_0": {"content": "activities", "page": 46, "level": 3}}, {"headings_1": {"content": "| Total", "page": 45, "level": 3}}]], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "care", "metadata": {"headings": [{"headings_0": {"content": "care", "page": 46, "level": 11}}, {"headings_1": {"content": "activities", "page": 46, "level": 3}}], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DEVELOPMENT and \nHIV/AIDS, TB and malaria and services \nManagement other communicable diseases \n01- 1202010201-Basic 320003 Assets : i] Education,Spo Requirements and Minimum and Facilities \nrts and skills standards met by schools and Management \ntraining institutions \ni \n2 \\| 12-HUMAN 02 Population 1203010509-Reduced 320165 Primary \n01", "metadata": {"headings": [{"headings_0": {"content": "care", "page": 46, "level": 11}}, {"headings_1": {"content": "activities", "page": 46, "level": 3}}, [{"headings_0": {"content": "care", "page": 46, "level": 11}}, {"headings_1": {"content": "activities", "page": 46, "level": 3}}]], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Eat", "metadata": {"headings": [{"headings_0": {"content": "Eat", "page": 46, "level": 5}}, {"headings_1": {"content": "care", "page": 46, "level": 11}}], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CAPITAL \nHealth, Safety morbidity and mortality due to \nHealth care \\| DEVELOPMENT and \nHIV/AIDS, TB and malaria and \nservices Management other communicable diseases \nTotal I \\| 1 AD a \nAppendix 4: Utilization of the Wage Budget \nDepartment Approved Supplementary Revised Budget Warrants Expenditure Unspent", "metadata": {"headings": [{"headings_0": {"content": "Eat", "page": 46, "level": 5}}, {"headings_1": {"content": "care", "page": 46, "level": 11}}, [{"headings_0": {"content": "Eat", "page": 46, "level": 5}}, {"headings_1": {"content": "care", "page": 46, "level": 11}}], [{"headings_0": {"content": "Eat", "page": 46, "level": 5}}, {"headings_1": {"content": "care", "page": 46, "level": 11}}], [{"headings_0": {"content": "Eat", "page": 46, "level": 5}}, {"headings_1": {"content": "care", "page": 46, "level": 11}}], [{"headings_0": {"content": "Eat", "page": 46, "level": 5}}, {"headings_1": {"content": "care", "page": 46, "level": 11}}]], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Eat", "page": 46, "level": 5}}], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administration 1,212,939,126 630,608,568 1,843,547,694 1,843,547,694 1,283,496,406 560,051,288 Community based 155,288,000 - 155,288,000 155,288,000 140,491,161 14,796,839 services \nEducation 7,727 864,123 6,337,988,941 14,065,853,064 14,065,853,064 8,482,481,769 5,583,371,295 Finance 157,936,000 - 157,936,000 157,936,000 145,748,339 12,187,661 Health 3,986,552,865 5,834,036,967 9,820,589,832 9,820,589,832 4,491,782,107 5,328,807,725 Internal audit 25,972,000 = 25,972,000 25,971,998 25,745,937 226,061 : \n301,400,000 301,400,000 249,194,500 52,205,500 Planning unit 53,639,000 - 53,639,000 53,639,000 47,144,931 6,494,069 Production 248,064,948 1,029,954,132 1,278,019,080 1,278,019,080 343,164,186 934,854,894 \n43 \nStatutory bodies 219,413,471 100,000,000 319,413,471 319,413,471 247,761,666 71,651,805 \\| Trade, industry and 48,124,999 = 48,124,999 48,124,999 40,606,573 7,518,426 local development \n; Water 100,800,000 eT 100,800,000 100,800,000 95,149,179 5,650,821 \u00a9 Works 139,152,000 - 139,152,000 139,152,000 132,399,492 6,752,508 Total \n14,257,146,532 14,052,588,608 28,309,735,140 28,309,735,138 15,725,166,246 12,584,568,892 \\| \nAppendix 5: Irregularity in allocation of program expenditure by category \nSN. Category Descripti Approved Ideal Actual Variance Expenditures Expenditure Variance Remarks on budget allocation budget (%) allocation (%) \n(%) Allocation (%)", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}, [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 8}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}]], "page": 46, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(%)", "metadata": {"headings": [{"headings_0": {"content": "(%)", "page": 47, "level": 2}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], "page": 47, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B) (\u00a9) (D)=(B/A) (E)=(C- (G) (H)=(G/F) (D=(C-", "metadata": {"headings": [{"headings_0": {"content": "(%)", "page": 47, "level": 2}}, {"headings_1": {"content": "Budget", "page": 46, "level": 8}}], "page": 47, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "D) H)", "metadata": {"headings": [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], "page": 47, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 RWSSG \\| \\| \n(a) New capital Minimum 160,242,028 Min. 65% 78 -13 155,022,006 75 -10 developments of 65% \nthat includes \nwater and \nsanitation facilities \n(b) Rehabilitation of Maximum 45,355,000 Max. 25% 22 3 45,355,000 22 -3 water facilities of 25% \n(c) Investment Maximum 0 Max. 10% 0 10 0 \\_ 0 servicing costs of 10% \nTotal RWSSG 205,597,028 100 0 200,377,006 (A) \n2 PWSG I \n44 \n(a) New capital Minimum 219,497,507 Min. 85% 100 \n212,670,296 developments of 85% \nthat includes \nwater and \nsanitation \nfacilities \n(b) Investment Maximum 0 \nMax. 15% 0 \nservicing costs of 15% \nTotal PWSG 219,497,507 100 212,670,296 97 \nAppendix 6: Project Completion SN Water Projects/facilities \n1 Extension of Yerya GFS in Kaina B and Ntambi in Rwimi Sub County \n2 Extension of Yerya GFS in Nyabusese to Kitonzi P.S and Rwenkuba to \nMugoma B P.S in Kibiito Sub County \nActual Variance Planned Expenditure Variance Audit \n\\| quantity quantity expenditure (UGX) (UGX) Remarks 7777", "metadata": {"headings": [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}, [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}], [{"headings_0": {"content": "D) H)", "page": 47, "level": 1}}, {"headings_1": {"content": "(%)", "page": 47, "level": 2}}]], "page": 47, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], "page": 48, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 60,000,000 57,838,654 2,161,346 \\| \n1 1 0 61,219,057 50,738,997 10,480,060 \nExtension of Pohe GFS from Mukijungu to Mutiti and 1 Kabonero B in Kabonero Sub Count \n1 0 31,000,000 29,269,994 1,730,006 \nExtension of Yerya GFS in \nKyatwa to Ntabago in Kibiito Sub County \n5 Ri estoration of Pohe GFS distribution line \nin Kabonero Sub County \n6 Extension of Pohe GFS from Mugoma B P.S to Bishop Kyaligonza Memorial Secondary School, Mugoma Church and the neighboring community Rehabilitation of Nsuura GFS \nin Kyamukube Town Council \nRestoration of Pohe GFS transmission pipe line \nin Bukara Sub County \nTotal \n1 1 0 49,025,660 45,999,190 3,026,470 1 1 0 49,252,790 46,427,545 2,825,245 1 1 0 12,357,520 11,666,000 691,520 \n6,020,000 5,624,000 396,000 \n48,870,000 46,426,500 2,443,500 \\{ \n317,745,027 293,990,880 23,754,147 \n45 \nAppendix 7: Timeliness of procurements \nBudgeted Amount Expenditure \nSN Audit Remark (UGX) \n(UGX) \nExtension of Yerya GFS in Kaina B and Ntambi in Rwimi Sub County\\_ \n2 Extension of Yerya GFS in Nyabusese to Kitonzi P.S and Rwenkuba to \nMugoma B P.S in Kibiito Sub County 3 \nExtension of Pohe GFS from Mukijungu to Mutiti and Kabonero B in Kabonero Sub County \n4 Extension of Yerya GFS in \nKyatwa to Ntabago in Kibiito Sub County \\_\\_ \n60,000,000 \n57,838,654 The advert was ran on 30th June 2022 and the contract signed on 15th December 2022. \n61,219,057 \n50,738,997 The advert was ran on 30th June 2022 and the contract signed on 15th December 2022. \n\u2014 31,000,000 \n29,269,994 The invitation was sent on 17\" April 2023 and the contract signed on 16th ae", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 48, "level": 8}}, {"headings_1": {"content": "D) H)", "page": 47, "level": 1}}]], "page": 48, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2023.", "metadata": {"headings": [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], "page": 49, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ \n79,025,660 \n45,999,190 The invitation was sent on 8th May 2023 and the contract signed on 1% June 2023. \nRestoration of Pohe GFS distribution line \n49,252,790 \n46,427,545 The invitation was sent on 8th May 2023 and the contract signed on 1st June in Kabonero Sub County \\| 2023. \n6 \nExtension of Pohe GFS from Mugoma B P.S to Bishop Kyaligonza Memorial Secondary School, Mugoma Church and the neighboring community 7 Rehabilitation of Nsuura GFS \nL Kyamukube Town Council 8 \nRestoration of Pohe GFS transmission pipe line in Bukara Sub Coun \n12,357,520 11,666,000 The invitation was sent on 8th May 2023 and the contract signed on ist June 2023. \n: \n6,020,000 \n5,624,000 The invitation was sent on 8th May 2023 and the contract signed on ist June \\_\\_\\| 2023. \n48,870,000 \n46,426,500 The invitation was sent on 8th May 2023 and the coniract signed on 1st June 2023. \nN 317,745,027 \\| 293,990,880 \n46", "metadata": {"headings": [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}, [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}], [{"headings_0": {"content": "| 2023.", "page": 49, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 48, "level": 8}}]], "page": 49, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 8: Non-compliance with Disposal conditions", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Non-compliance with Disposal conditions", "page": 50, "level": 3}}, {"headings_1": {"content": "| 2023.", "page": 49, "level": 4}}], "page": 50, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S/n Type of M/v or M/cycle Registration Status 1 Double Cabin Hilux LG0173-14 Grounded \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Non-compliance with Disposal conditions", "page": 50, "level": 3}}, {"headings_1": {"content": "| 2023.", "page": 49, "level": 4}}, [{"headings_0": {"content": "Appendix 8: Non-compliance with Disposal conditions", "page": 50, "level": 3}}, {"headings_1": {"content": "| 2023.", "page": 49, "level": 4}}]], "page": 50, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UG-0418R", "metadata": {"headings": [{"headings_0": {"content": "UG-0418R", "page": 50, "level": 1}}, {"headings_1": {"content": "Appendix 8: Non-compliance with Disposal conditions", "page": 50, "level": 3}}], "page": 50, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grounded", "metadata": {"headings": [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}], "page": 50, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Double Cabin HIL 28D Ford Ranger Pickup \n4 \nFord Ranger Pickup \nLG 0001-158", "metadata": {"headings": [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}, [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}], [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}], [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}]], "page": 50, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oThe vehicle consuming oil \nThis is one sign that the engine needs overhaul \nThis is therefore to request the vehicle be taken to cooper Uganda ltd the dealers of ford vehicles for a fully detailed assessment. \noFaulty gear box gears not engaging and it currently parked at the hospital parking yard. i UG 3463R \neNot running and it was taken to cooper motors for assessment and repairing. Assessment and quotation showed costs of UGX 78,714,793 so that it can be worked on. \n7 E-Ranger ambulance UDX 025Z Grounded \n6 Honda Motorcycle (110CC) UG 1738M \nGrounded \n2 Motor cycle UG- 2808-M Grounded \n8 Yamaha AG LG 015914 \n9 Yamaha AG LG 015314 \n10 Motor cycle UG- 1738-M \ndl, YAMAHA LG 017914 Grounded \nle Yamaha AG LG 014414 \n13 Motor cycle Yamaha LG 0103114 Grounded \n14 Motor cycle LG 0127-14 Grounded \n15 Motor cycle UG 0931M Grounded \n16 Motor cycle LG 019814 Grounded \n- 17 Motor cycle LG 0168-14 Grounded \n47 \nAppendix 9: Lack of Land titles \nS/N ITEM \\_\\_\\| status OWNERSHIP 1 Headquarters Deed plan \nTooro Kingdom 2 Kibiito Town Council \n\\_\\_\\| Deed plan \nTooro Kingdom 3\\_\\| Rwimi Town Council", "metadata": {"headings": [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}, [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}], [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}], [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}]], "page": 50, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Title out ( not yet picked from MZO) \nBDLG 4 Rubona Town Council Not yet surveyed \nBDLG 5 Kyamukube Town Council Survey in progress \nBDLG 6 Kakinga Town Council Deed plan \nBDLG 7 Kabonero Sub County Deed plan \nBDLG 8 Rwimi Sub County Not yet surveyed BDLG 9 Kisomoro Sub County \\_ Not yet surveyed \nBDLG 10 Kiyombya Sub County\\_ Deed plan BDLG 11 Kibiito Sub County Survey ongoing BDLG 12 Buheesi Sub County \\_\\|\\_ Not yet surveyed \nBDLG 13 Kibiito HC IV", "metadata": {"headings": [{"headings_0": {"content": "Grounded", "page": 50, "level": 1}}, {"headings_1": {"content": "UG-0418R", "page": 50, "level": 1}}], "page": 51, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Te Deed plan", "metadata": {"headings": [{"headings_0": {"content": "Te Deed plan", "page": 51, "level": 3}}, {"headings_1": {"content": "Grounded", "page": 50, "level": 1}}], "page": 51, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tooro Kingdom land 14 Police Headquarters \nTooro Kingdom land 15 Kibiito Prison \n[not Area land committee stage \nTooro Kingdom land 16 Rwimi Prison yet surveyed BDLG 17 Kisomoro HC II \nFinal surveys BDLG 18 Kicuucu PIIDA land Not yet surveyed \nMoW \n19 Rubona HC II Under acquisition BDLG \n20 Nyakigumba forest reserve \nSurvey process \nTooro Kingdom land 21 Nyakinoni forest reserve Not surveyed \nTooro Kingdom land 22 Kisomoro land Not yet Surveyed Ministry of Agriculture 23 Towser Kabahanga HC Not yet Surveyed BDLG \n24 HC Not yet Surveyed BDLG 25 Kakinga TC Deed plan BDLG 26 Kiyombya SC Deed plan \nBDLG \n27 Mujunju HC II \nDeed Plan Stage \nBDLG \n28 Kabonero HC II \nDeed Plan Stage \nBDLG \n29 Kahondo HC II \nDeed Plan Stage \nBDLG \n48", "metadata": {"headings": [{"headings_0": {"content": "Te Deed plan", "page": 51, "level": 3}}, {"headings_1": {"content": "Grounded", "page": 50, "level": 1}}, [{"headings_0": {"content": "Te Deed plan", "page": 51, "level": 3}}, {"headings_1": {"content": "Grounded", "page": 50, "level": 1}}]], "page": 51, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IM out ( Not yet picked from MZO)", "metadata": {"headings": [{"headings_0": {"content": "IM out ( Not yet picked from MZO)", "page": 52, "level": 2}}, {"headings_1": {"content": "Te Deed plan", "page": 51, "level": 3}}], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30 Kyamukube TC \nKiboota HC II", "metadata": {"headings": [{"headings_0": {"content": "IM out ( Not yet picked from MZO)", "page": 52, "level": 2}}, {"headings_1": {"content": "Te Deed plan", "page": 51, "level": 3}}, [{"headings_0": {"content": "IM out ( Not yet picked from MZO)", "page": 52, "level": 2}}, {"headings_1": {"content": "Te Deed plan", "page": 51, "level": 3}}]], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Survey", "metadata": {"headings": [{"headings_0": {"content": "Survey", "page": 52, "level": 2}}, {"headings_1": {"content": "IM out ( Not yet picked from MZO)", "page": 52, "level": 2}}], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ongoing", "metadata": {"headings": [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Instruction to survey 32 katugunda Seed School \nAppendix 10: Late disbursement of funds to PDM SACCOs = \nSN Date of release \nNo. of PDM SACCOs paid on the date \nAmount paid on the date Remarks \n1 21/10/2022 47 1,175,000,000 ! 2 14/02/2023 1 25,000,000 \\| \n3 31/03/2023 48 1,200,000,000 \\| \n4 26/05/2023 48 1,200,000,000 \n5 30/05/2023 48 1,200,000,000 \n6 30/06/2023 4 100,000,000 \\| \nTotal 196 4,900,000,000 \nAppendix 11: Failure on disbursement of Parish Revolving Fund (PRF \nSN Vote Name Parish Name \nTotal PRF received Total BENS", "metadata": {"headings": [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}, [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}], [{"headings_0": {"content": "ongoing", "page": 52, "level": 2}}, {"headings_1": {"content": "Survey", "page": 52, "level": 2}}]], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "%age", "metadata": {"headings": [{"headings_0": {"content": "%age", "page": 52, "level": 2}}, {"headings_1": {"content": "ongoing", "page": 52, "level": 2}}], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(2021/2022 & Disbursements iia Name \ndisbursed", "metadata": {"headings": [{"headings_0": {"content": "%age", "page": 52, "level": 2}}, {"headings_1": {"content": "ongoing", "page": 52, "level": 2}}], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 52, "level": 2}}, {"headings_1": {"content": "%age", "page": 52, "level": 2}}], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Loans)", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 52, "level": 2}}, {"headings_1": {"content": "2022/2023)", "page": 52, "level": 2}}], "page": 52, "document_name": "Bunyangabu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(A) \\| (B) (C) = (B/A) \n' Bunyangabu KABAALE KIBIITO KABAALE KIBIITO 107,975,809 \nThe funds were - 1 DLG 103,200,000 96% 0 \nPDM SACCO \nnot all disbursed: Bunyangabu DLG \nCENTRAL KIBIITO 107,975,809 108,200,000 \n2 CENTRAL WARD PDM SACCO \nThe funds were : 100% all disbursed: not \nBunyangabu DLG WEST KIBIITO 107,975,809 \nThe funds were \n3 WEST WARD 109,700,000 100% \\| PDM SACCO \nnot all disbursed \nBunyangabu DLG LYAMABWA 107,975,809 108,000,000 The funds were 4 LYAMABWA KISOMORO PDM \nSACCO \nBunyangabu DLG en CENTRAL 107,975,809 5 \nNYAKIGUMBA PDM \nSACCO \n100% \nnot all disbursed \nThe funds were 109,700,000 100% not all disbursed \n6 Bunyangabu DLG EAST \n107,975,809 109,700,000 100% The funds were \n49 \nNYAKIGUMBA NYAKIGUMBA PDM \nnot all disbursed SACCO \nBunyangabu DLG SOUTH 107,975,809 \nThe funds were SOUT \n7 \nNYAKIGUMBA PDM \n109,000,000 100% not all disbursed = \nSACCO \nBunyangabu DLG WEST WEST 107,975,809 \nBR sen HOS /000/000 Ene were \nThe funds ' NYAKIGUMBA not all disbursed Bunyangabu DLG WESTERN 107,975,809 \n9 WESTERN WARD RUBONA PDM 104,000,000 96% \nSACCO \n\\| \n10 Bunyangabu DLG CENTRAL CENTRAL RUBONA 107,975,809 \nThe funds were RUBONA 111,000,000 100% \nPDM SACCO ee Total 107,975,8090 1,075,500,000 \n15% \nAppendix 12: Transfer of PRF to un-licensed SACCOs \nSN. Vote Name \nParish Name Name of SACCO \nIs the SACCO registered Remarks \nunder \nMicrofinance \nInstitutions money lenders \nact 2016? (Yes/No) \n1 Bunyangabu DLG KABAALE Buns pue 404 snowen soueul4! uone\u0131sdo) same jare\u0131] Bunuud Asauoneys yuaw/ed\\| A933 Bunoyuow) Buluioday uolssiugns Buunp swex3 Buoyuop\\| uolsinsdns ownue Bulogluoyy uolsiaiadns uonesedaig\\| \\\\ buIUUEd\u2122", "metadata": {"headings": [{"headings_0": {"content": "J2907 Ay\u0131a\u0131py JuawAed juswyedaq Pugjui Jo gann peo Pa1y0 | 1", "page": 7, "level": 6}}, {"headings_1": {"content": "BuImojjoz (Ss) yO saduemoyje saduemoyje spseoq 'sB9ylWwwo9 69 ne,", "page": 7, "level": 1}}], "page": 7, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "eseyrind] e\u0131je\u0131b-x3 \u201cuolsiniadns \u2018uone||6IAUT 40 | /ajoyaiog | |", "metadata": {"headings": [{"headings_0": {"content": "eseyrind] e\u0131je\u0131b-x3 \u201cuolsiniadns \u2018uone||6IAUT 40 | /ajoyaiog | |", "page": 7, "level": 1}}, {"headings_1": {"content": "J2907 Ay\u0131a\u0131py JuawAed juswyedaq Pugjui Jo gann peo Pa1y0 | 1", "page": 7, "level": 6}}], "page": 7, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00bb JO Ind-Ino", "metadata": {"headings": [{"headings_0": {"content": "eseyrind] e\u0131je\u0131b-x3 \u201cuolsiniadns \u2018uone||6IAUT 40 | /ajoyaiog | |", "page": 7, "level": 1}}, {"headings_1": {"content": "J2907 Ay\u0131a\u0131py JuawAed juswyedaq Pugjui Jo gann peo Pa1y0 | 1", "page": 7, "level": 6}}], "page": 7, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "aya s\u0131q pue; pue Pue| 30} \u2018SJOM J\u0131eda\u0131 Sp\u0131yaA pue| sBuuds) Som]", "metadata": {"headings": [{"headings_0": {"content": "aya s\u0131q pue; pue Pue| 30} \u2018SJOM J\u0131eda\u0131 Sp\u0131yaA pue| sBuuds) Som]", "page": 7, "level": 4}}, {"headings_1": {"content": "eseyrind] e\u0131je\u0131b-x3 \u201cuolsiniadns \u2018uone||6IAUT 40 | /ajoyaiog | |", "page": 7, "level": 1}}], "page": 7, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UONBEAISS voreguswardun -900000 Buluueld uneipng SODIAIOS -900000 Bujuueid uNs\u00f6png saa\u0131n\u0131as Buluueld unebpng", "metadata": {"headings": [{"headings_0": {"content": "UONBEAISS voreguswardun -900000 Buluueld uneipng SODIAIOS -900000 Bujuueid uNs\u00f6png saa\u0131n\u0131as Buluueld unebpng", "page": 7, "level": 1}}, {"headings_1": {"content": "aya s\u0131q pue; pue Pue| 30} \u2018SJOM J\u0131eda\u0131 Sp\u0131yaA pue| sBuuds) Som]", "page": 7, "level": 4}}], "page": 7, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Jo, JO;", "metadata": {"headings": [{"headings_0": {"content": "UONBEAISS voreguswardun -900000 Buluueld uneipng SODIAIOS -900000 Bujuueid uNs\u00f6png saa\u0131n\u0131as Buluueld unebpng", "page": 7, "level": 1}}, {"headings_1": {"content": "aya s\u0131q pue; pue Pue| 30} \u2018SJOM J\u0131eda\u0131 Sp\u0131yaA pue| sBuuds) Som]", "page": 7, "level": 4}}], "page": 7, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pue 6", "metadata": {"headings": [{"headings_0": {"content": "pue 6", "page": 7, "level": 4}}, {"headings_1": {"content": "UONBEAISS voreguswardun -900000 Buluueld uneipng SODIAIOS -900000 Bujuueid uNs\u00f6png saa\u0131n\u0131as Buluueld unebpng", "page": 7, "level": 1}}], "page": 7, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "900000 pue SIIINIOS +#IOOZE eulwexy suon pue lussassy sjua \u20acT009Z n.Jseuyur ainyo Buruuejd 900000 Buruueid uno\u00dfpng seanes", "metadata": {"headings": [{"headings_0": {"content": "900000 pue SIIINIOS +#IOOZE eulwexy suon pue lussassy sjua \u20acT009Z n.Jseuyur ainyo Buruuejd 900000 Buruueid uno\u00dfpng seanes", "page": 7, "level": 1}}, {"headings_1": {"content": "pue 6", "page": 7, "level": 4}}], "page": 7, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "pue", "metadata": {"headings": [{"headings_0": {"content": "pue", "page": 7, "level": 4}}, {"headings_1": {"content": "900000 pue SIIINIOS +#IOOZE eulwexy suon pue lussassy sjua \u20acT009Z n.Jseuyur ainyo Buruuejd 900000 Buruueid uno\u00dfpng seanes", "page": 7, "level": 1}}], "page": 7, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6 6 pue \\|", "metadata": {"headings": [{"headings_0": {"content": "pue", "page": 7, "level": 4}}, {"headings_1": {"content": "900000 pue SIIINIOS +#IOOZE eulwexy suon pue lussassy sjua \u20acT009Z n.Jseuyur ainyo Buruuejd 900000 Buruueid uno\u00dfpng seanes", "page": 7, "level": 1}}], "page": 7, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "qo", "metadata": {"headings": [{"headings_0": {"content": "qo", "page": 7, "level": 3}}, {"headings_1": {"content": "pue", "page": 7, "level": 4}}], "page": 7, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "pun oN", "metadata": {"headings": [{"headings_0": {"content": "pun oN", "page": 7, "level": 4}}, {"headings_1": {"content": "qo", "page": 7, "level": 3}}], "page": 7, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 6 \n\\| \\| \\| T \n\\| \n: \nON \n\\| \nNo \\_L Observation = i = \\|", "metadata": {"headings": [{"headings_0": {"content": "pun oN", "page": 7, "level": 4}}, {"headings_1": {"content": "qo", "page": 7, "level": 3}}, [{"headings_0": {"content": "pun oN", "page": 7, "level": 4}}, {"headings_1": {"content": "qo", "page": 7, "level": 3}}], [{"headings_0": {"content": "pun oN", "page": 7, "level": 4}}, {"headings_1": {"content": "qo", "page": 7, "level": 3}}], [{"headings_0": {"content": "pun oN", "page": 7, "level": 4}}, {"headings_1": {"content": "qo", "page": 7, "level": 3}}], [{"headings_0": {"content": "pun oN", "page": 7, "level": 4}}, {"headings_1": {"content": "qo", "page": 7, "level": 3}}], [{"headings_0": {"content": "pun oN", "page": 7, "level": 4}}, {"headings_1": {"content": "qo", "page": 7, "level": 3}}]], "page": 7, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "land", "metadata": {"headings": [{"headings_0": {"content": "land", "page": 8, "level": 3}}, {"headings_1": {"content": "pun oN", "page": 7, "level": 4}}], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "for \nstatistical District", "metadata": {"headings": [{"headings_0": {"content": "land", "page": 8, "level": 3}}, {"headings_1": {"content": "pun oN", "page": 7, "level": 4}}, [{"headings_0": {"content": "land", "page": 8, "level": 3}}, {"headings_1": {"content": "pun oN", "page": 7, "level": 4}}]], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 8, "level": 2}}, {"headings_1": {"content": "land", "page": 8, "level": 3}}], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "data \nan \nRecommendation ~~ - ee \n\u2014 to relevant", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 8, "level": 2}}, {"headings_1": {"content": "land", "page": 8, "level": 3}}, [{"headings_0": {"content": "ee", "page": 8, "level": 2}}, {"headings_1": {"content": "land", "page": 8, "level": 3}}], [{"headings_0": {"content": "ee", "page": 8, "level": 2}}, {"headings_1": {"content": "land", "page": 8, "level": 3}}]], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "authorities", "metadata": {"headings": [{"headings_0": {"content": "authorities", "page": 8, "level": 1}}, {"headings_1": {"content": "ee", "page": 8, "level": 2}}], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Performance aranenaremcasmesshenremmnmmennessantienntmite \nGOU. \nwarrants \\| \nssa ar RSE CTO SS RS REP TEE", "metadata": {"headings": [{"headings_0": {"content": "authorities", "page": 8, "level": 1}}, {"headings_1": {"content": "ee", "page": 8, "level": 2}}, [{"headings_0": {"content": "authorities", "page": 8, "level": 1}}, {"headings_1": {"content": "ee", "page": 8, "level": 2}}], [{"headings_0": {"content": "authorities", "page": 8, "level": 1}}, {"headings_1": {"content": "ee", "page": 8, "level": 2}}]], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The", "metadata": {"headings": [{"headings_0": {"content": "The", "page": 8, "level": 8}}, {"headings_1": {"content": "authorities", "page": 8, "level": 1}}], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "J \nof \nAccounting \nOfficer should liaise The : had approved budget of UGX. 47.96Bn from the i \nentity an \nvarious with the MoFPED to programmes out of which UGX.47.09Bn was warranted resulting in a shortfall have these funds \nre- of UGX 0.87Bn representing 98.19% performance. \nvoted to enable The performance of warrants from each of the programmes from which the implementation of the entity was allocated funds is shown in the table below; \naffected activities. \nRevised \nProgramme Warrants Varian", "metadata": {"headings": [{"headings_0": {"content": "The", "page": 8, "level": 8}}, {"headings_1": {"content": "authorities", "page": 8, "level": 1}}, [{"headings_0": {"content": "The", "page": 8, "level": 8}}, {"headings_1": {"content": "authorities", "page": 8, "level": 1}}], [{"headings_0": {"content": "The", "page": 8, "level": 8}}, {"headings_1": {"content": "authorities", "page": 8, "level": 1}}], [{"headings_0": {"content": "The", "page": 8, "level": 8}}, {"headings_1": {"content": "authorities", "page": 8, "level": 1}}], [{"headings_0": {"content": "The", "page": 8, "level": 8}}, {"headings_1": {"content": "authorities", "page": 8, "level": 1}}]], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "The", "page": 8, "level": 8}}], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agro- Industrialization", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "The", "page": 8, "level": 8}}], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 8, "level": 3}}, {"headings_1": {"content": "Budget", "page": 8, "level": 3}}], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Mobilization And \nMindset Change \nDevelopment Plan", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 8, "level": 3}}, {"headings_1": {"content": "Budget", "page": 8, "level": 3}}, [{"headings_0": {"content": "Community", "page": 8, "level": 3}}, {"headings_1": {"content": "Budget", "page": 8, "level": 3}}], [{"headings_0": {"content": "Community", "page": 8, "level": 3}}, {"headings_1": {"content": "Budget", "page": 8, "level": 3}}]], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 8, "level": 8}}, {"headings_1": {"content": "Community", "page": 8, "level": 3}}], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Digital", "metadata": {"headings": [{"headings_0": {"content": "Digital", "page": 8, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 8, "level": 8}}], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Transformation \nGovernance And Security \nHuman Capital", "metadata": {"headings": [{"headings_0": {"content": "Digital", "page": 8, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 8, "level": 8}}, [{"headings_0": {"content": "Digital", "page": 8, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Digital", "page": 8, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 8, "level": 8}}]], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 8, "level": 3}}, {"headings_1": {"content": "Digital", "page": 8, "level": 3}}], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 8, "level": 8}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Transport Infrastructure And \nServices \nNatural \nResources, \nEnvironment, 0.31 0.31 0.00 98.61 \\| \nClimate Change, \nLand And Water \n\"No \\| Observation \n\"Recommendation \\|", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 8, "level": 8}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}, [{"headings_0": {"content": "Integrated", "page": 8, "level": 8}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}], [{"headings_0": {"content": "Integrated", "page": 8, "level": 8}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}], [{"headings_0": {"content": "Integrated", "page": 8, "level": 8}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}], [{"headings_0": {"content": "Integrated", "page": 8, "level": 8}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}], [{"headings_0": {"content": "Integrated", "page": 8, "level": 8}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}], [{"headings_0": {"content": "Integrated", "page": 8, "level": 8}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}], [{"headings_0": {"content": "Integrated", "page": 8, "level": 8}}, {"headings_1": {"content": "Development", "page": 8, "level": 3}}]], "page": 8, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "not", "metadata": {"headings": [{"headings_0": {"content": "not", "page": 9, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 8, "level": 8}}], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ No Programm Amount Activities Purpose and \ne not /partially impact of the \n: \nwarrante implemented unimplemented \n\\| d activity \n1 Agro- \nMonitoring and Ensure quality \\| Industrializat \nSupervision of works are \nion capital works undertaken. under Production \n\\| \\| department \n2 \nMaintenance of \nEnable execution of Community Transport planned activities Mobilization \nEquipment and \nand easy mobility And Mindset travels inland under Community Change 0.01 based services", "metadata": {"headings": [{"headings_0": {"content": "not", "page": 9, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 8, "level": 8}}, [{"headings_0": {"content": "not", "page": 9, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 8, "level": 8}}]], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I 3 Governance", "metadata": {"headings": [{"headings_0": {"content": "I 3 Governance", "page": 9, "level": 3}}, {"headings_1": {"content": "not", "page": 9, "level": 3}}], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Transfers to LLGs\\_ Non-wage and And Security 0.09 \nLocal revenue \n4 Human Conducting Some activities \\| Capital immunization were not Developmen related activities undertaken \nt \n0.06 \n5 \\| Maintenance au were \\| repair of road fully undertaken,", "metadata": {"headings": [{"headings_0": {"content": "I 3 Governance", "page": 9, "level": 3}}, {"headings_1": {"content": "not", "page": 9, "level": 3}}, [{"headings_0": {"content": "I 3 Governance", "page": 9, "level": 3}}, {"headings_1": {"content": "not", "page": 9, "level": 3}}], [{"headings_0": {"content": "I 3 Governance", "page": 9, "level": 3}}, {"headings_1": {"content": "not", "page": 9, "level": 3}}]], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 9, "level": 3}}, {"headings_1": {"content": "I 3 Governance", "page": 9, "level": 3}}], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "equipment and \nrepairs of road Transport vehicles under equipment Infrastructur works downsized and e And \ndepartment, road road works Services 0.05 maintenance affected \n1.3 Utilization of Warrants \nOut of the total warrants of UGX.47.09Bn availed during the year, The \nAccounting UGX.44.13Bn was utilized by the entity resulting in un-utilized warrants of Officer should engage UGX.2.96Bn representing utilization of 93.72% as shown in the table below; the \nrelevant %age authorities and Programme Warrants Expen Varianc performanc ensure that all diture \\|e e budgeted funds are Agro- \nwarranted. \n1.33 129 aan BB \nIndustrialization \nThe Accounting", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 9, "level": 3}}, {"headings_1": {"content": "I 3 Governance", "page": 9, "level": 3}}, [{"headings_0": {"content": "Integrated", "page": 9, "level": 3}}, {"headings_1": {"content": "I 3 Governance", "page": 9, "level": 3}}], [{"headings_0": {"content": "Integrated", "page": 9, "level": 3}}, {"headings_1": {"content": "I 3 Governance", "page": 9, "level": 3}}]], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 9, "level": 3}}], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Officer should bring Mobilization And 0.05 0.06 -0.01 128.48 \nObservation \\_\\_\\_\\| Recommendation \\| \\_ \n\\_ Environment, \nClimate Change, \nLand And Water \nPrivate Sector", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 9, "level": 3}}, [{"headings_0": {"content": "Community", "page": 9, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 9, "level": 3}}]], "page": 9, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Public Sector Transformation Sustainable Urbanisation And Housing \nGrand Total \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable Showing activities affected by under-utilization of warrants No Programm Warran Activities \nReason for the e \nts not affected by the underutilization Utilized under utilization of warrants \n1 Developme \nPayment of General Failure to undertake nt Plan staff salaries staff recruitments", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 9, "level": 3}}]], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementa", "metadata": {"headings": [{"headings_0": {"content": "Implementa", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "due to the \ntion 0.08 suspension issued \n2 Human \nConstruction of \nSlow progress of Capital Sikuda Seed works Developme Secondary School, \nnt recruitment of staff \nand payment of \n2.31 salaries", "metadata": {"headings": [{"headings_0": {"content": "Implementa", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}, [{"headings_0": {"content": "Implementa", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}]], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementa", "page": 10, "level": 3}}], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Maintenance of Not ascertained Transport road equipment \nInfrastructu and other \nre And \nqualifying works \nServices \nNatural \nPayment of General Failure to undertake Resources, staff salaries staff recruitments Environmen \ndue to the \nt, Climate \nsuspension issued", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementa", "page": 10, "level": 3}}, [{"headings_0": {"content": "Integrated", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementa", "page": 10, "level": 3}}]], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Change,", "metadata": {"headings": [{"headings_0": {"content": "Change,", "page": 10, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 10, "level": 3}}], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Land And \n'No\\_\\| Observation ee Recommendation \\|", "metadata": {"headings": [{"headings_0": {"content": "Change,", "page": 10, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 10, "level": 3}}, [{"headings_0": {"content": "Change,", "page": 10, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 10, "level": 3}}]], "page": 10, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 11, "level": 3}}, {"headings_1": {"content": "Change,", "page": 10, "level": 3}}], "page": 11, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lack of appropriate performance indicators and targets in the work \nplans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 The", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 11, "level": 3}}, {"headings_1": {"content": "Change,", "page": 10, "level": 3}}], "page": 11, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], "page": 11, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "states that the work plan of a vote shall indicate the key performance Officer should seek indicators to be used to gauge the out-puts. \nguidance from Part A of the performance contract for Accounting Officers outlines the core MOFPED on the performance requirements against which their performance should be selection \nof assessed in regard to achievement of planned results. This requires the appropriate Accounting Officer to be assessed on the extent to which annual key performance performance indicators and targets are achieved for key projects and/or indicators and targets programs. \nin PBS to avoid such I reviewed the approved work plan and sampled 9 outputs with a total of 72 omissions \nduring activities. I noted the following; \nplanning and e 6 outputs with 38 activities had clear performance indicators and targets. \nbudgeting. \ne 3 outputs with 34 activities had 5 activities without clear performance \nindicators and targets as summarized in the table below. \nTable showing performance indicators and targets \nCategory No No of No. of No Expenditure % of outputs of activi \nof Amount (UGX) Quan . \nout ties in Activities activ \ntifica put the with clear \\| jties \ntion \ns outpu Performan with \nof \nsa ts ce out outp mp indicators clear uts led and perf \ntargets \n3,247,026,000 \nSubstantially \n827,730,000 quantified \nOutputs \nOutputs not fully \n2 Na: Observation, an \u201a.\\|\u201aRecommendation\\_\\_ on", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ae", "page": 11, "level": 3}}]], "page": 11, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "unimplemented.", "metadata": {"headings": [{"headings_0": {"content": "unimplemented.", "page": 12, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 3}}], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Two (02) outputs with two (02) activities worth 2.48Bn (budget) and The \nAccounting expenditure UGX.0.12Bn were not implemented at all. \nOfficer should also Table showing performance indicators and targets \nensure that all none Catego No of No.of No of No of Expendi and partially ry of activitie activiti activitie ture implemented output s in the es s not Amount activities are", "metadata": {"headings": [{"headings_0": {"content": "unimplemented.", "page": 12, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 3}}, [{"headings_0": {"content": "unimplemented.", "page": 12, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 3}}]], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Activit .", "metadata": {"headings": [{"headings_0": {"content": "Activit .", "page": 12, "level": 1}}, {"headings_1": {"content": "unimplemented.", "page": 12, "level": 8}}], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "outputs !\u20acS partial implem (UGX) prioritized in the s \nfully ly ented subsequent financial imple imple year. mente \nmente \nd \nd", "metadata": {"headings": [{"headings_0": {"content": "Activit .", "page": 12, "level": 1}}, {"headings_1": {"content": "unimplemented.", "page": 12, "level": 8}}], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully impleme", "metadata": {"headings": [{"headings_0": {"content": "Fully impleme", "page": 12, "level": 8}}, {"headings_1": {"content": "Activit .", "page": 12, "level": 1}}], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "nted outputs", "metadata": {"headings": [{"headings_0": {"content": "Fully impleme", "page": 12, "level": 8}}, {"headings_1": {"content": "Activit .", "page": 12, "level": 1}}], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "impleme nted outputs \nNot impleme nted outputs \nPartial/Non-implementation of planned activities implies that the expected \nservices to the beneficiary communities were not attained. For example, the \nDistrict did not implement or partially implemented the following planned \nactivities. \n1 Construction of Sikuda Seed Secondary School \n2 Purchase of tractors \\| Refer to Appendices 2, 3, 4 and for details \n1.6 Delivery of Services from Implemented Activities \nI undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed.", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}, [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}], [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}], [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}]], "page": 12, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- behind-schedule\n- \\| School \nwith few workers on site.", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}], "page": 13, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n12-HUMAN UGIFT-Health Construction of a CAPITAL \n2 in 1 staff house DEVELOPMEN at Bumunji HCII Construction of a T \n2 in 1 staff house at Sikuda HCIII Upgrade of Buwumba HCII to HCIII \nUpgrade of Sikuda HCII to HCIII \nUpgrade of Bumunji HCII to HCIII \nSupply of medical", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}, [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}], [{"headings_0": {"content": "Partially", "page": 12, "level": 3}}, {"headings_1": {"content": "Fully impleme", "page": 12, "level": 8}}]], "page": 13, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 13, "level": 8}}, {"headings_1": {"content": "Partially", "page": 12, "level": 3}}], "page": 13, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Education Construction of a \n363,271 Works found 12-HUMAN \nCAPITAL Development classroom block", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 13, "level": 8}}, {"headings_1": {"content": "Partially", "page": 12, "level": 3}}, [{"headings_0": {"content": "equipment", "page": 13, "level": 8}}, {"headings_1": {"content": "Partially", "page": 12, "level": 3}}]], "page": 13, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], "page": 13, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DEVELOPMEN Grant(Formerly at Bulengi P/S \nWorks \nfound SFG) Construction of a \nT \nclassroom block complete at Sidimbire P/S \nConstruction of a \nWorks found classroom block complete at Buwanda P/S \nProcurement and \nsupply of three \nsitter desks at \nBuwanda P/S, \n\\| Bulengi P/S, \\| \nSidimbire P/S \nProcurement and Desks supplied of supply of three \ngood quality. sitter desks at \nAlready in use Bulecha P/S, \nBusiabala P/S, \nBusitema P/S \nRenovation of a \nclassroom \nProcurement and \nDesks supplied of supply of three \ngood quality. \nsitter desks at \nAlready in use Namungodi P/S, \nNasweswe P/S, \nNanyoni \nSitamboko P/S \n4 01 Agro- Micro-scale Procurement and \nPlanned Installation \nIndustrializatio irrigation installation of 3 \n69,500 complete and n demo irrigation already in use sites \n5 06-NATURAL Water Construction of 712,142 Works complete RESOURCES, development public latrines in \nENVIRONMEN grant RGCs \nT, CLIMATE Deep borehole Works complete CHANGE, drilling (Hand \nLAND AND pump) \nWATER Deep borehole Works complete drilling (Motorised \npump) \nBorehole \nRehabilitation \nrehabilitation completed and boreholes already in \nuse \nDrilling Of 3 \nWorks \ncomplete Production Wells \nLot 111-Piped", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}, [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}], [{"headings_0": {"content": "complete", "page": 13, "level": 8}}, {"headings_1": {"content": "equipment", "page": 13, "level": 8}}]], "page": 13, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | 3,243,412", "metadata": {"headings": [{"headings_0": {"content": "| | 3,243,412", "page": 14, "level": 3}}, {"headings_1": {"content": "complete", "page": 13, "level": 8}}], "page": 14, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation \nThe Accounting Officer should fast track completion of construction of Sikuda Seed School to serve the intended Community and also source for funds for rrenovation of a two classroom block at Bunyadeti P/S in the subsequent year. \n1.8 \nThe Service Delivery under other Service Delivery Areas \nI sampled eight (8) out of fifteen (15) activities with a total expenditure of UGX.0.22Bn. Below is a summary of my findings. \nProgram Activities \nAmount Spent UGX Audit Comment", "metadata": {"headings": [{"headings_0": {"content": "| | 3,243,412", "page": 14, "level": 3}}, {"headings_1": {"content": "complete", "page": 13, "level": 8}}, [{"headings_0": {"content": "| | 3,243,412", "page": 14, "level": 3}}, {"headings_1": {"content": "complete", "page": 13, "level": 8}}], [{"headings_0": {"content": "| | 3,243,412", "page": 14, "level": 3}}, {"headings_1": {"content": "complete", "page": 13, "level": 8}}], [{"headings_0": {"content": "| | 3,243,412", "page": 14, "level": 3}}, {"headings_1": {"content": "complete", "page": 13, "level": 8}}]], "page": 14, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(\u2018000\u2019)", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 14, "level": 3}}, {"headings_1": {"content": "| | 3,243,412", "page": 14, "level": 3}}], "page": 14, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "wel ae Mae \u201c \n13 10-Sustainable Eanstrusklen of Sikuda \\| \n216,968 \n161,215 Phase II works Urbanisation And Sub-county \nundertaken \nHousing Administration Block- \nphase ii \nRetention payment for \nPhase II works Sikuda Administration undertaken block & Majanji Sub \nCounty Administration \nblock phase II \nBusime Sub-county \nPhase II works Administration Block- undertaken phase ii \nRenovation of District \nLC5 Chairman\u2019s office Chairperson Office renovated", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 14, "level": 3}}, {"headings_1": {"content": "| | 3,243,412", "page": 14, "level": 3}}, [{"headings_0": {"content": "(\u2018000\u2019)", "page": 14, "level": 3}}, {"headings_1": {"content": "| | 3,243,412", "page": 14, "level": 3}}]], "page": 15, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 14, "level": 3}}], "page": 15, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the contractor on the issue of demobilised site for the construction of Maternity ward at Buteba HCIII (2nd phase) and ensure it\u2019s", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 14, "level": 3}}], "page": 15, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "completed.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 15, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29\" November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nBusia DLG had a wage budget of UGX.28,976,325,429, out of which UGX.28,200,799,880 was utilized for the period under review. Below is a summary of \n28.98 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.775,525,549 \ne The supplementary funding of UGX.775,525,549 was not utilized. \nThe Accounting Officer attributed the under absorption of wage to the ban on recruitment of staff by Ministry of Public Service. \n2.2", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}, [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}]], "page": 15, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Validation of employees on the entity payroll \nThe District had 2,292 employees on the IPPS payroll of which The Accounting Officer 1,888 (87.3%) were fully verified, 100 (9.2%) partially verified, should engage the 05 (0.5%) not verified, and 33(3.0%) did not show up. \nconcerned Service Commissions and obtain In addition, 27 individuals who had not accessed the payroll by minute extracts within an end of June, 2023 were captured as new records and considered appropriate timeframe for in my determination of the District wage bill. \nthe validation of the e For the fully validated staff, the Accounting Officer employees by Ministry of confirmed that all individuals who appeared for validation Public Service. \nand who were part of the District\u2019s June 2023 payroll \nThe Accounting Officer satisfied the minimum requirements to qualify as a genuine \nshould regularly review the staff on the payroll. \nDistrict payroll so as to \u00b0 For the partially validated staff, The Accounting Officer promptly remove such stated that he has communicated to the Respective Public employees and avoid Service Commission and District Service Commissions to continued loss to avail those Minute Extracts. \ngovernment. In addition, For the staff not verified, The Accounting Officer stated that the case in question should e \nhe has summoned the concerned staff to submit all his be followed up with a view of recovery. employment/appointment documentation for verification. \n\u00b0 For the staff who did not appear for the head-count, The The Ministry of Public Accounting Officer confirmed that these staff missed the Service should make validation exercise due to different reasons and gave an arrangements to validate explanation for each of these staff. \nany staff that missed this exercise for genuine reasons so that a complete clean payroll is established. Besides, investigations should be undertaken for the non-existing employees and appropriate action taken for the amounts expended to non-existent staff. \nThe Accounting Officer should initiate a process of deleting these names on \nemployee service.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}, [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}]], "page": 16, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer acknowledged that this problem is \ncommon among some staff, that some claim data entrants erred \nand misstated their dates of births during IPPS data capture; but \nfurther revealed that he has since notified Ministry of Public \nService of this anomaly. \na) Findings from Other Special Audit Procedures \nThe Accounting Officer I undertook other special audit procedures to review the accuracy should review its planning of the payroll including planning, budgeting and payments for the to ensure that statutory period of four years (2019/2020-2022/2023). \ndeductions are paid as per the payroll register. In I noted that; \naddition, the Accounting a) 201 employee records were captured on wrong scale/notches Officer should pay all the leading to an over computation of UGX. 35,119,530 and statutory \ndeduction under computation of UGX. 335,246,597. \narrears. Besides, the amounts over remitted b) Over-remittance of UGX. 557,711,212 and under-remittance should be followed up with of UGX. 162,865,983 of statutory deductions were made by a view of recovery. \nthe entity during the period. \nThe Accounting Officer c) Over-remittance of UGX. 164,068,276 and under-remittance should put in place controls of UGX. 6,707,8870f non-statutory deductions were made by to ensure that non- the entity during the period. \nstatutory deductions are", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 17, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "always", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 17, "level": 8}}, {"headings_1": {"content": "completed.", "page": 15, "level": 1}}], "page": 17, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "accurately Although the Accounting officer stated that there were no over computed and promptly and under payments of statutory deductions and non- statutory paid as per the payroll deductions my verification revealed the above over and under register. In addition, the remittances.", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 17, "level": 8}}, {"headings_1": {"content": "completed.", "page": 15, "level": 1}}], "page": 17, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "amounts over remitted should be followed up with a view of recovery. Review of the DLG Staff Establishment \nReview of the establishment revealed; \nThe Accounting Officer i. \nOut of 569 approved positions, a total of 200 positions should engage the District were filled leaving a gap of 369 vacant positions. \nService Commission, Ministry of Public Service ii. \nThe entity did not have an approved and costed staff and the MoFPED to have establishment for primary, secondary and\\_ tertiary the vacant positions filled. institutions while the staff structure for health facilities \nissued by Ministry of Health was not incorporated into The Accounting Officer the district approved structure. \nshould engage District Service Commission and The Accounting Officer stated that most of the vacant positions the Ministry of Public would have been filled; however, there was a ban on recruitment Service to develop and of staff. And yet an advert had been run and the recruitment implement a costed staff process was ongoing but was halted due to the ban. \nstructure for the District. \nthe Programmes ended with the introduction of the: Parish Development Model \n- Programme. \nThere is a risk that these funds may not be recovered from beneficiaries since there was no movement in the closing balance in the last two years. \nThe Accounting Officer explained that the payables were mainly composed of YLP and UWEP whose recovery has become a challenge since most of the groups", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 17, "level": 8}}, {"headings_1": {"content": "completed.", "page": 15, "level": 1}}, [{"headings_0": {"content": "always", "page": 17, "level": 8}}, {"headings_1": {"content": "completed.", "page": 15, "level": 1}}]], "page": 17, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "disintegrated.", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 18, "level": 1}}, {"headings_1": {"content": "always", "page": 17, "level": 8}}], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that the funds are recovered. \nOTHER MATTER \nIn 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; \n4.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 18, "level": 1}}, {"headings_1": {"content": "always", "page": 17, "level": 8}}, [{"headings_0": {"content": "disintegrated.", "page": 18, "level": 1}}, {"headings_1": {"content": "always", "page": 17, "level": 8}}], [{"headings_0": {"content": "disintegrated.", "page": 18, "level": 1}}, {"headings_1": {"content": "always", "page": 17, "level": 8}}]], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 18, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 18, "level": 1}}], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 18, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 18, "level": 1}}], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 18, "level": 2}}], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 18, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 18, "level": 2}}], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 18, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant 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. \nBusia District received UGX.720,701,512, out of UGX.720,701,512 budgeted (100%) for the financial year 2022/23. Out of the UGX.720,701,512 received, the District spent UGX.712,141,946 (100%) leading fully utilization of funds. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nPlanned quantity Actual quantity ]", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 18, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 18, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 18, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 18, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}]], "page": 18, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.1.1 Positive observations \ne All the projects in the water grant work plan were in the approved five-year development plan. \ne All the projects in the approved work plan were in the indicative list of capital investments therefore eligible for funding under the grant. \ne Three (03) ongoing UGFIT projects (seed schools and health centre upgrades) had water sources that were accessible by the local community at their respective sites. \nDesk and field appraisals were undertaken for all the 15 planned projects. \ne \nThe District had formal consent for the land on which all the fifteen (15) water e \nfacilities were undertaken. \ne Fifteen (15) projects implemented projects had been recorded in the asset", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 18, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 18, "level": 1}}], "page": 19, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "register", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}], "page": 19, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All the fifteen (15) projects had their designs approved by the Ministry of Water e \nand Environment. \nAll of the projects had their procurement adverts published by 30th June, 2022, oe \nand \noc All of the projects had their procurement contracts awarded by 31st October, 2022. \nReview of delivery notes and installation reports revealed that the District used oe \nstainless steel/u-PVC pipes. \nFifteen (15) inspected water facilities had functional water user committees to e \nensure local ownership and long term usage of the facilities. \n4.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \ne The proposed investments are derived from the approved LG Development Plan. e prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \n\u00b0 provides an indicative list of capital investments and other development activities to be funded. \noe Stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \n4.1.2.2 Funding and Absorption \nI reviewed the budget performance of Busia DLG and noted the following; \noe UGX.720,701,512 (100%) was received, out of UGX.720,701,512 budgeted. Out of the funds received UGX.458,881,719 (62.7%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX. 261,819,793 (36.3%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below. \nPurpose Budgeted Released Variance amount \namount \nRural Water and Sanitation Sub-Grant 458,881,719 458,881,719 an traditional component \nPiped Water Sub-Grant (UgIFT 261,819,793 261,819,793 009 component \n\\| \n720,701,512 720,701,512 0 ' \n512\\| \noe Out of the funds received of UGX.458,881,719 (62.7%) for the Rural Water and Sanitation Sub-Grant (traditional component), UGX.458,881,719 (100%) was spent, while out of funds received of UGX.261,819,793 (37%) for the Piped Water Sub-Grant (UgIFT component), UGX.261,819,793 (100%) was spent as shown in the table below; \nCategory Approved Release Expenditure Un- % Estimate utilized Absorptio n \n(A) (UGX) (B) (UGX) (C) (UGX) (B-C)", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}, [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}], [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}], [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}], [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}], [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}], [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}], [{"headings_0": {"content": "register", "page": 19, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 18, "level": 1}}]], "page": 19, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 8}}, {"headings_1": {"content": "register", "page": 19, "level": 1}}], "page": 20, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Rural Water 458,881,719 458,881,719 458,881,719 0 and \nSanitation \nSub-Grant", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 8}}, {"headings_1": {"content": "register", "page": 19, "level": 1}}], "page": 20, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}], "page": 20, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Piped Water 261,819,793 261,819,793 261,819,793 0 Sub-Grant \n(UgIFT \n720,701,512 720,701,512 720,701,512 \\| 0 \n\\| 100% \no A review of the annual work plan, budgets and performance reports revealed that out of the planned thirteen (13) activities, 12 were fully implemented. \noe All boreholes fitted with hand\u00bb pumps \u2018should have a minimum yield of 500litres/hour. \nAll LGs should discontinue the use of GI pipes and concentrate on using stainless oe \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \ne None of the 50 existing water sources were tested contrary to the standard requirement of 20%, while 14 (100%) of the new sources were tested as per the required standard of 100%. Furthermore, 100% of the new water sources were found to be suitable for human consumption. This is shown in the table", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}, [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}], [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}], [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}], [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 8}}]], "page": 20, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], "page": 21, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "S/N Category Number Percentag Percentag Percentag Percentage of of water e required e actually e \nsuccessful sources to be tested untested tests. tested", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 21, "level": 1}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], "page": 21, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(b)", "metadata": {"headings": [{"headings_0": {"content": "(b)", "page": 21, "level": 3}}, {"headings_1": {"content": "below;", "page": 21, "level": 1}}], "page": 21, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(a)", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 21, "level": 8}}, {"headings_1": {"content": "(b)", "page": 21, "level": 3}}], "page": 21, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(a-b) 1 Existing 608 20% 12% projects \n2 New projects 14 100% 0% \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained management acknowledged the observation and promised to have the required tests done accordingly going forward. \nThe Accounting Officer should always test existing water sources as per grant", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 21, "level": 8}}, {"headings_1": {"content": "(b)", "page": 21, "level": 3}}, [{"headings_0": {"content": "(a)", "page": 21, "level": 8}}, {"headings_1": {"content": "(b)", "page": 21, "level": 3}}], [{"headings_0": {"content": "(a)", "page": 21, "level": 8}}, {"headings_1": {"content": "(b)", "page": 21, "level": 3}}], [{"headings_0": {"content": "(a)", "page": 21, "level": 8}}, {"headings_1": {"content": "(b)", "page": 21, "level": 3}}]], "page": 21, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], "page": 21, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PROGRAM \nThe 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", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}]], "page": 21, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- designed audit procedures -to- determine: whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], "page": 22, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n4.2.1 Positive observations \nObtained no objection for planned investments from the MoH oe \nAll the projects were undertaken from titled land oe \n1.2.1 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.2.2 Planning and Budget Performance \n4.2.2.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.519,769,492 (22.6%). \nIn addition, there was no allocation to repair of medical equipment as shown in the table below; \nMain Expenditure Threshold as Actual Approved Variance Audit Items per the percentage budget (UGX) remark guidelines (budget) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "(a)", "page": 21, "level": 8}}]], "page": 22, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 22, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "medical Minimum 20% \nNon- equipment 0 allocation \nReplacement of small Maximum 20% 17.4% medical equipment \nand \nmedical \nfurniture. \nUpgrade and new Maximum 60% 82.6% \n401,263,770 \n1,898,601,239 22.6% Over construction including Allocation Geotechnical \nInvestigation on the \nThe\u201c Accounting Officer should engage the: Ministry of Health in line with the budgeting guidelines. \n4.2.2.2 Funding and Absorption \nOut of the approved budget of UGX.4,399,336,069, the district received UGX.4,399,336,069 (100%). Out of the received funds, UGX.2,424,498,736 (55.1%) was spent, thus leaving UGX.1,974,837,333 unutilized. Details are in the table", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}, [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "(A)", "page": 22, "level": 8}}], "page": 23, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details Approved Warrants/ Expenditure Under Under absorption budget (UGX) Release (UGX) (UGX) funding", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 23, "level": 1}}, {"headings_1": {"content": "(A)", "page": 22, "level": 8}}], "page": 23, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], "page": 23, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A) SE RS EI ETE RSA EIER \n(B) (C) D=(A- \nB) \nCapital \ndevelopment 4,346,104,482 4,346,104,482 2,371,267,149 1,974,837,333 Recurrent \n53,231,587 53,231,587 53,231,587 \n4,399,336,069 4,399,336,069 2,424,498,736 og 1,974,837,333 \nUnder absorption of released funds resulted in non-implementation of the following key activities; \no Construction of Sikuda Seed Secondary School. \nAs a result, education services were delayed to the intended beneficiaries. \nThe Accounting Officer attributed the under absorption of funds to late release of UGIFT funds that were swept back in the previous financial years, however, indicated that works are ongoing to have the activities fully implemented. \nThe Accounting Officer should fast-track implementation of the construction of works to achieve the service delivery for the intended purposes. \nI informed the Accounting Officer that the issue of late release of re-voted funds shall be brought to the attention of MoFPED. \n4.2.3 Implementation of UGIFT activities \n4.2.3.1 Inspection of UGIFT activities \nI conducted physical inspections of six (06) UGIFT projects implemented at UGX.2,424,498,736 on 22\"? November, 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nConstruction of Sikuda Seed School", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}]], "page": 23, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- = -> ...and--- subsequent \\|: \nworks not yet Contractor: I ee \u201c4 ~undertaken. ee a ate: j \nKranima Eco \nSoultions \nLimited", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], "page": 24, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nOne of the Class room One of the 5-stance Start-date: \n9/12/2021 blocks pit latrines \nEnd date:", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 8}}, {"headings_1": {"content": "below;", "page": 23, "level": 1}}]], "page": 24, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10\"/05/2024", "metadata": {"headings": [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}], "page": 24, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Amount paid by 30 June", "metadata": {"headings": [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}], "page": 24, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023. Nothing", "metadata": {"headings": [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}], "page": 24, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Interview with management revealed that by end of FY 2022/2023 the contractor had not yet submitted the performance security and could not qualify for advance payment to speed up the works, as a result the site was found demobilized with three workers on site. There is a risk of shoddy works and failure to complete the project. As a result, intended education and health service delivery was delayed. \nThe Accounting Officer attributed the delays in construction Sikuda Seed Secondary School to the hybrid type of procurements which took two years before its conclusion. However, the contractor is on ground is progressing on well. We are closely monitoring him to ensure timely delivery of the project. \nThe Accounting Officer should engage the contractor to execute a performance guarantee and fast track the construction works. \nb) \nPit latrine was ei : \\\\ oo \n\\| SS ee NN m a complete, Sikuda twee \\| Health \\| mat \noi \\| Besen ai placenta pit", "metadata": {"headings": [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}, [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}], [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}], [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}], [{"headings_0": {"content": "10\"/05/2024", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 8}}]], "page": 24, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201c10/44/2021", "metadata": {"headings": [{"headings_0": {"content": "\u201c10/44/2021", "page": 25, "level": 8}}, {"headings_1": {"content": "10\"/05/2024", "page": 24, "level": 8}}], "page": 25, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DE im =", "metadata": {"headings": [{"headings_0": {"content": "DE im =", "page": 25, "level": 1}}, {"headings_1": {"content": "\u201c10/44/2021", "page": 25, "level": 8}}], "page": 25, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 \nmen m ni End date:", "metadata": {"headings": [{"headings_0": {"content": "DE im =", "page": 25, "level": 1}}, {"headings_1": {"content": "\u201c10/44/2021", "page": 25, "level": 8}}, [{"headings_0": {"content": "DE im =", "page": 25, "level": 1}}, {"headings_1": {"content": "\u201c10/44/2021", "page": 25, "level": 8}}]], "page": 25, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "11/05/2022", "metadata": {"headings": [{"headings_0": {"content": "11/05/2022", "page": 25, "level": 8}}, {"headings_1": {"content": "DE im =", "page": 25, "level": 1}}], "page": 25, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Extension \nend date: \nRenovated OPD block in \n2 . 1 Staff house \nthe renovated OPD block and the staff house at Sikuda I also noted some defects on \nHCIII as indicated below; \nInspection remarks Staff-house:", "metadata": {"headings": [{"headings_0": {"content": "11/05/2022", "page": 25, "level": 8}}, {"headings_1": {"content": "DE im =", "page": 25, "level": 1}}, [{"headings_0": {"content": "11/05/2022", "page": 25, "level": 8}}, {"headings_1": {"content": "DE im =", "page": 25, "level": 1}}], [{"headings_0": {"content": "11/05/2022", "page": 25, "level": 8}}, {"headings_1": {"content": "DE im =", "page": 25, "level": 1}}]], "page": 25, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Incomplete", "metadata": {"headings": [{"headings_0": {"content": "Incomplete", "page": 25, "level": 8}}, {"headings_1": {"content": "11/05/2022", "page": 25, "level": 8}}], "page": 25, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "plumbing works, with vent pipes left short and open. \nStaff house not commissioned but found in use \nRenovated OPD-Leaking roof and ceiling found dampening and likely to collapse \nPit latrine was", "metadata": {"headings": [{"headings_0": {"content": "Incomplete", "page": 25, "level": 8}}, {"headings_1": {"content": "11/05/2022", "page": 25, "level": 8}}, [{"headings_0": {"content": "Incomplete", "page": 25, "level": 8}}, {"headings_1": {"content": "11/05/2022", "page": 25, "level": 8}}], [{"headings_0": {"content": "Incomplete", "page": 25, "level": 8}}, {"headings_1": {"content": "11/05/2022", "page": 25, "level": 8}}]], "page": 25, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SPejeP JO", "metadata": {"headings": [{"headings_0": {"content": "SPejeP JO", "page": 26, "level": 1}}, {"headings_1": {"content": "Incomplete", "page": 25, "level": 8}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sjuawiAed", "metadata": {"headings": [{"headings_0": {"content": "sjuawiAed", "page": 26, "level": 1}}, {"headings_1": {"content": "SPejeP JO", "page": 26, "level": 1}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "XaU S\u0131qXay-un \"paAejop PEYAUSP! 0\\} suqggp LONSS 94\\} JOlUd payeapun asnoy \nya\u0131m S1109/s320] sem 392409 TITDH Jayjoue YeIs smopum Aan\u0131jap 0\\} epnyis J2jem aoln\u0131as J0\\}9e4U0D Je", "metadata": {"headings": [{"headings_0": {"content": "sjuawiAed", "page": 26, "level": 1}}, {"headings_1": {"content": "SPejeP JO", "page": 26, "level": 1}}, [{"headings_0": {"content": "sjuawiAed", "page": 26, "level": 1}}, {"headings_1": {"content": "SPejeP JO", "page": 26, "level": 1}}]], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "asnoy", "metadata": {"headings": [{"headings_0": {"content": "asnoy", "page": 26, "level": 1}}, {"headings_1": {"content": "sjuawiAed", "page": 26, "level": 1}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ysey yyeay By) ers \npa1espun EPUBIOA ajgqeun pue auy \n07 abe\u00dfus EC yu\u0131s UoNeaNpg pjnoys pue", "metadata": {"headings": [{"headings_0": {"content": "asnoy", "page": 26, "level": 1}}, {"headings_1": {"content": "sjuawiAed", "page": 26, "level": 1}}, [{"headings_0": {"content": "asnoy", "page": 26, "level": 1}}, {"headings_1": {"content": "sjuawiAed", "page": 26, "level": 1}}], [{"headings_0": {"content": "asnoy", "page": 26, "level": 1}}, {"headings_1": {"content": "sjuawiAed", "page": 26, "level": 1}}]], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ypo1q", "metadata": {"headings": [{"headings_0": {"content": "ypo1q", "page": 26, "level": 1}}, {"headings_1": {"content": "asnoy", "page": 26, "level": 1}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ":a}ep 7202/S0/TT pua seonss| paem Bununosay pe}eAoua. \"S9IUOW", "metadata": {"headings": [{"headings_0": {"content": ":a}ep 7202/S0/TT pua seonss| paem Bununosay pe}eAoua. \"S9IUOW", "page": 26, "level": 3}}, {"headings_1": {"content": "ypo1q", "page": 26, "level": 1}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ssnoy papuau\u0131 Jes\u0131yo dO \nuolsuayxq paynuop\u0131 yes Ayusogew \u2018yWNsai UONUSISA", "metadata": {"headings": [{"headings_0": {"content": ":a}ep 7202/S0/TT pua seonss| paem Bununosay pe}eAoua. \"S9IUOW", "page": 26, "level": 3}}, {"headings_1": {"content": "ypo1q", "page": 26, "level": 1}}, [{"headings_0": {"content": ":a}ep 7202/S0/TT pua seonss| paem Bununosay pe}eAoua. \"S9IUOW", "page": 26, "level": 3}}, {"headings_1": {"content": "ypo1q", "page": 26, "level": 1}}]], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": ":2jep", "metadata": {"headings": [{"headings_0": {"content": ":2jep", "page": 26, "level": 3}}, {"headings_1": {"content": ":a}ep 7202/S0/TT pua seonss| paem Bununosay pe}eAoua. \"S9IUOW", "page": 26, "level": 3}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "T", "metadata": {"headings": [{"headings_0": {"content": ":2jep", "page": 26, "level": 3}}, {"headings_1": {"content": ":a}ep 7202/S0/TT pua seonss| paem Bununosay pe}eAoua. \"S9IUOW", "page": 26, "level": 3}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pu3 Ul au", "metadata": {"headings": [{"headings_0": {"content": "pu3 Ul au", "page": 26, "level": 5}}, {"headings_1": {"content": ":2jep", "page": 26, "level": 3}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Z e Sul UO", "metadata": {"headings": [{"headings_0": {"content": "pu3 Ul au", "page": 26, "level": 5}}, {"headings_1": {"content": ":2jep", "page": 26, "level": 3}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sy", "metadata": {"headings": [{"headings_0": {"content": "sy", "page": 26, "level": 3}}, {"headings_1": {"content": "pu3 Ul au", "page": 26, "level": 5}}], "page": 26, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.3 EDUCATION DEVELOPMENT GRANT \n\u201c \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 154,970,738 for the renovation of classroom blocks, construction of pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "sy", "page": 26, "level": 3}}, {"headings_1": {"content": "pu3 Ul au", "page": 26, "level": 5}}, [{"headings_0": {"content": "sy", "page": 26, "level": 3}}, {"headings_1": {"content": "pu3 Ul au", "page": 26, "level": 5}}], [{"headings_0": {"content": "sy", "page": 26, "level": 3}}, {"headings_1": {"content": "pu3 Ul au", "page": 26, "level": 5}}], [{"headings_0": {"content": "sy", "page": 26, "level": 3}}, {"headings_1": {"content": "pu3 Ul au", "page": 26, "level": 5}}]], "page": 27, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "sy", "page": 26, "level": 3}}], "page": 27, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00b0o The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant. \ne The District undertook mitigation measures for projects/programs with related environmental and social impacts. \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "sy", "page": 26, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "sy", "page": 26, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "sy", "page": 26, "level": 3}}]], "page": 27, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], "page": 27, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Selection of schools/projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nOut of UGX:369,795,233 released, UGX.363,271,035 had -been spent by the time of audit, resulting in an insignificant under absorption of UGX.6,524,198, as indicated in the table below; \nFunds Expenditure (UGX) Unspent (UGX) \u00b0%age of funds absorbed released", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}, [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], "page": 28, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "369,795,233 363,271,035 6,524,198 \n4.3.2.2 Inspection for service delivery under the Education Development Grant \nI inspected three (03) projects with a total expenditure of UGX.300,000,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \n2-classroom block constructed and 3-seate desks supplied to Buwanda Prima \\+ ee, be \nWIA Melle ea ners School. Confirmed to be 36 desks and already in use. \n2-classroom block constructed and 3-seate desks supplied to Bulengi Primary School. Confirmed to be 36 desks and already in use. \n2-classroom block constructed and 3-seate desks supplied to Sidimbire Prima School. Confirmed to be 36 desks and already in use. \n4.4 MICRO SCALE IRRIGATION \nThe GoU is implementing the micro scale irrigation programme in Busia District with the aim of supporting smallholder farmers to transition from subsistence to", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}, [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}]], "page": 28, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Creation of awareness-of-] --- --- \nMSI program at Sub- \nCounty Level( S/C Coucil, \n18 \n18 STPC, RDC, Religious & \ncultural leaders, SEC, \nOpinion leaders, GISO) u \nCreation of awareness of \nMSI program at Parish \nLevel(PDCs, LC1 (C/Ps, \na \n= Religious & cultural \nleaders, Opinion leaders) \\| \nfor the 62 workshops \\_ \nCreation of awareness of \nMSI program for farmers 62 62 in each of the 62 parishes \nConducting radio talk \n+ \nshows and Jingos \nConducting and sean \nexchange visits 224 224 Linkage of eligible farmers \nto enabling partners 3 3 Conducting and facilitating \n4 \n3 farmer field days \nSupport of LG & LLG staff \nin firm visits by contract 30 30 staff \neration Farmer registration and 319 343 Conducting farm visits 160 160 \"\\| Procurement of field tools \n1 \n& protective wear \nInstallation of irrigation \n4 \n3 demo \nsites \n; \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": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}, [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}]], "page": 29, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 3}}], "page": 29, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n4.4.1 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.1.1 Planning and Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 29, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 3}}]], "page": 29, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Quarter Ewe", "metadata": {"headings": [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], "page": 30, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "16,402,100 16,402,190 - Quarter 55,032,588 55,032,588 three Quarter Four 275,170,088 275,170,088 275,170,088 4.4.1.2 Implementation of the Micro irrigation program Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; Farmer awareness raising will be based on a communication strategy and user- oe friendly communication materials to be developed and issued by MAAIF. The approved farmer deposits the co-payment to the LG General Fund Account. o Farmer's co-funding are budgeted, managed and accounted for using Government systems. o The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. oe The supply and installation of equipment. The supplier shall carry out service and maintenance during the warranty period o and offers technical training & support to the farmer. I reviewed the implementation of the micro irrigation program and made the following observations; o A review of the detailed program work plan revealed that the district spent UGX.275,170,131 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were adequately quantified in the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also prepared as required. As a result, the purpose for which the funds were disbursed was adequately achieved. 4.4.1.3. Inspection for service delive rojects implemented in FY 2022/23 I sampled two (02) demonstration irrigation projects with a total expenditure of u Da \u2018 \u00ab Sy) \\| Training ==: received from the equipment supplier e Security of the = che \\|: equipment Wafula Buchhya- SCIENCE 24,393,102 Ogumbo Budimo- CORNER Lumino ENGINEERING LIMITED 4.5 IMPLEMENTATION OF THE UGANDA ROAD FUND (URF) 4.5.1 Funding of the Uganda Road Fund The District received UGX.410,638,176 from Uganda Road Fund and transferred UGX.108,554,616 to its Town Councils and Sub counties. The balance of UGX.302,083,560 was to be utilized on District Roads. A review of the District work plans revealed that UGX.302,083,560 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism as indicated in the table below. I noted that the district did not receive all its budget funds. Out of the total budget of UGX.356,250,087, only UGX.302,083,263 (84.8%) was received resulting into a shortfall of UGX.54,166,824 (15.2%) as indicated in the table below. Expenditure", "metadata": {"headings": [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}, [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}], [{"headings_0": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 1}}]], "page": 30, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Expenditure", "metadata": {"headings": [{"headings_0": {"content": "Expenditure", "page": 31, "level": 3}}, {"headings_1": {"content": "| Quarter Ewe", "page": 30, "level": 3}}], "page": 31, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Routine Manual 5,930,000 Maintenance 143,555,000 137,625,000 \nRoutine Mechanized 2,444,000 Maintenance 156,792,000 154,348,000 \nPeriodic Maintenance 24,440,000 11,280,000 13,160,000 Other qualifying works 140,018,000 114,410,000 25,608,000 Total 464,805,000 417,663,000 47,142,000 Source: URF planning and reporting templates for Busia DLG \nThe Accounting Officer attributed the shortfalls to budget cuts which are a common concern with Uganda Road Fund. \nCategory -. \u00bb =\\|. \u00abPlanned Planned Annual \\|- Actual Actual Expenditure Length Expenditure length", "metadata": {"headings": [{"headings_0": {"content": "Expenditure", "page": 31, "level": 3}}, {"headings_1": {"content": "| Quarter Ewe", "page": 30, "level": 3}}, [{"headings_0": {"content": "Expenditure", "page": 31, "level": 3}}, {"headings_1": {"content": "| Quarter Ewe", "page": 30, "level": 3}}], [{"headings_0": {"content": "Expenditure", "page": 31, "level": 3}}, {"headings_1": {"content": "| Quarter Ewe", "page": 30, "level": 3}}]], "page": 31, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(KM)", "metadata": {"headings": [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "Expenditure", "page": 31, "level": 3}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(KM)", "metadata": {"headings": [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Routine Manual 107.5 143,555,000 134.7 137,625,000 Maintenance \nRoutine Mechanized 156,792,000 154,348,000 i \n: \nMaintenance \nPeriodic Maintenance 24,440,000 = 11,280,000 Other qualifying works 140,018,000 114,410,000 ee 464,805,000 216.4 417,663,000 Source: URF work plan and \nperformance \nreports \nAccording to my inspection carried out on 30\"October 2023 and progressive performance reports, I have observed the following; \n4.5.3 Inspection of the projects \nA physical inspection of a sample of roads maintained under Uganda Road Fund during the year under review was carried out on 24\" November 2023. The following observations were made; \nNotable achievements and good works include as detailed in the table below; \nName of the road Remarks \nNamutere-Sauriyako-Buwembe road, 5.0Km at Works satisfactory", "metadata": {"headings": [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}, [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}], [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}], [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}], [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}], [{"headings_0": {"content": "(KM)", "page": 32, "level": 3}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}]], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.9,400,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.9,400,000", "page": 32, "level": 8}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Butangasi-Sifuyo-Magale road 9.0Km at Works satisfactory", "metadata": {"headings": [{"headings_0": {"content": "UGX.9,400,000", "page": 32, "level": 8}}, {"headings_1": {"content": "(KM)", "page": 32, "level": 3}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.16,920,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.16,920,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.9,400,000", "page": 32, "level": 8}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Dabani \u2014 Sibona \u2014 Nahayaka road, 2.5Km at Works satisfactory", "metadata": {"headings": [{"headings_0": {"content": "UGX.16,920,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.9,400,000", "page": 32, "level": 8}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.8,005,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.8,005,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.16,920,000", "page": 32, "level": 8}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Buchicha p/s-Nakoola p/s-Sikuda-Odero road, Works satisfactory 7.0Km at UGX.4,700,000 \nDabani \u2014 Sibona \u2014 Nahayaka road, 6.0Km at Works satisfactory", "metadata": {"headings": [{"headings_0": {"content": "UGX.8,005,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.16,920,000", "page": 32, "level": 8}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.11,280,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.11,280,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.8,005,000", "page": 32, "level": 8}}], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a) Routine mechanization of Bugunduhira-Sikuda-Habuleke \n10.4km were undertaken at a cost of UGX.19,552,000. The works along this road were generally satisfactory apart from a few defects observed such as; \noe Side drains at various points of the road had been eroded \nb) Routine mechanized maintenance of Lumino=Masaba-Masafu Road \n8.4km were undertaken at a cost of UGX.15,792,000. The following observations were made during the inspection undertaken on 24\" November 2023; The pictures below", "metadata": {"headings": [{"headings_0": {"content": "UGX.11,280,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.8,005,000", "page": 32, "level": 8}}, [{"headings_0": {"content": "UGX.11,280,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.8,005,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "UGX.11,280,000", "page": 32, "level": 8}}, {"headings_1": {"content": "UGX.8,005,000", "page": 32, "level": 8}}]], "page": 32, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "refer;", "metadata": {"headings": [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], "page": 33, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Section with well Eroded side drains and Eroded side drains and gullies undertaken works gullies through the road through the road Gullies formed along the Width of the road Width of the road reduced by eroded road reduced by eroded side side drains drains Some sections of the road are almost not motor-able and subject to further deterioration due to poor drainage works undertaken, poor grading and compaction of soils coupled with much running water and poor soils. The intended service delivery benefits were not achieved irrespective of the money spent on the road works undertaken along this road. The Accounting Officer explained that the damaged spots will be worked on, however, attributed this to the heavy rains that washed away some areas, leading to such deterioration. The Accounting Officer is advised to always undertake quality road works matching the funds available and spent. 4.6 REVIEW OF MASAFU HOSPITAL 4.6.1 Staffing Gaps These gaps are affecting service delivery: -Besides;-understaffing limits segregation of duties for effective control. The Accounting Officer attributed this to the halt in the recruitment of staff. The Accounting Officer should liaise with the Ministries responsible for Public Service, Health and Finance to ensure that the vacant posts are filled to enhance service delivery. 4.6.2 Drug Stock outs Chapter 4 of the Management of medicines and health supplies manual requires the health facility to put in place an effective stock management system to ensure that the right medicines of the right quality and quantities are available at the right place, at the right time, and at the right cost within public health facilities. This enables a consistent, safe, effective, quality, and affordable medicines and health supplies availability. On the contrary, inspection of the facility revealed that it experienced stock outs of essential drugs and other essential medical items as shown in Appendix 7; The stock outs may be a result of failure by NMS to supply drugs in the quantities ordered by the Health Centre and lack of reliable information on drugs usage and stocking positions. Stock outs may hinder effective delivery of health services. The Accounting Officer explained that there are common breakages in delivery schedules by NMS. The Accounting Officer is advised to liaise with NMS to ensure continuous optimum stock of medicines and supplies. OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the", "metadata": {"headings": [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}, [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}]], "page": 33, "document_name": "Busia 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'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 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": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], "page": 35, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00b0 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\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 DLG\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements if such disclosures are to relationships: and other matters that may reasonably be thought -to- bear~on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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, 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", "metadata": {"headings": [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}, [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}], [{"headings_0": {"content": "refer;", "page": 33, "level": 1}}, {"headings_1": {"content": "UGX.11,280,000", "page": 32, "level": 8}}]], "page": 35, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "parishes.", "metadata": {"headings": [{"headings_0": {"content": "parishes.", "page": 37, "level": 1}}, {"headings_1": {"content": "refer;", "page": 33, "level": 1}}], "page": 37, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The HLG Core Implementation team was fully constituted as per the guideline. The District prepared quarterly performance reports. Out of 4 quarterly performance reports, 4 were prepared. \nThere was evidence of mobilization and sensitization of the various stakeholders at all levels including communities. \nThere was support for the continuous formation of PDM enterprise groups. \nOo \nThere was no training of the PDM enterprise groups and SACCOs. 08 \nThere was continuous data collection at household and community levels. 0", "metadata": {"headings": [{"headings_0": {"content": "parishes.", "page": 37, "level": 1}}, {"headings_1": {"content": "refer;", "page": 33, "level": 1}}, [{"headings_0": {"content": "parishes.", "page": 37, "level": 1}}, {"headings_1": {"content": "refer;", "page": 33, "level": 1}}], [{"headings_0": {"content": "parishes.", "page": 37, "level": 1}}, {"headings_1": {"content": "refer;", "page": 33, "level": 1}}]], "page": 37, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], "page": 37, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Training of local experts was carried out in all the 62 parishes. The training was attended by the Parish chiefs, CDOs, Commercial Officers, Extension officers and LCI I & II's. The training of trainers (Core Implementation team) was carried out. fo\\} \u00b0 Parish priorities and action plans for the FY 2022/2023 were prepared by all PDCs. \u00a9 PDCs were fully constituted. All the 10 PDCs held all the 4 quarterly meetings. 08 10 SACCOs fully constituted-the supervisory, executive committees as well as the e Loan, Production, Marketing, Business Development services, Finance and investment sub Committees. All the 10 PDM SACCOs were registered under the Cooperative Societies Act. 0 o UGX. 6,200,000,000 was transferred to 62 SACCOs that had signed PRF financing agreements. oe For all the 10 SACCOs, bank account number provided was captured in the signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022. All the 10 parishes carried out wealth ranking during identification of subsistence eo households. All parishes selected flagship projects as per the guidelines, consistent with the \u00a9 LG selected priority commodities and these were implemented accordingly. o All the 10 sampled PDM SACCOs opened bank accounts without Board resolutions. oe All the 10 sampled PDM SACCOs opened bank accounts without Board resolutions. By the time of the first general meeting, none of the PDM SACCOs had already o received funds contrary to procedures. All the 10 PDM SACCOs included a resolution for the bank account signatories in oe the minutes. All the 10 PDM SACCOs had the signatories to the bank account consistent with oe the ones approved in the board resolutions. All the 10 PDM SACCO\u2019s approved signatories were authorizing payments to PRF oe beneficiaries. 4.7.3 Areas of Improvement I noted the following areas where the District needs improvement; 4.7.4 Planning and Budget Performance I reviewed the Busia District approved work plan and budget for PDM activities and noted the following; 4.7.4.1 Alignment of the District Budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all LGs through - their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Guidelines for 2021 requirement. However, consultatioris would be made and implementation undertaken as required. I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}, [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}]], "page": 37, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 4.7.4.4 Registration of PDM SACCOs and Enterprise Groups Parish sevubihe \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the \nFund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0 \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June, 2022.", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], "page": 40, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations; \nNature of \\| Observations Recommendation registration \nLicensing of PDM Allthe 10 SACCOs were not licensed to The", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 37, "level": 2}}, {"headings_1": {"content": "parishes.", "page": 37, "level": 1}}], "page": 40, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}], "page": 40, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCOs Under the take on the business of lending under Officer \nshould Microfinance \nMicrofinance Institutions money lenders engage the PDM Institutions Money act as detailed in Appendix 10. \nSecretariat on how Lenders Act \nAs a result, enforcement of recovery of \\|to have all the PRF from beneficiaries by the PDM SACCOs licensed as SACCOs may be legally challenged money lending leading to loss of funds. \nbusinesses. \na \nThe Accounting Officer did not provide an explanation to this observation. \n4.7.4.5 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u00ae June, 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}]], "page": 40, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June, 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nInsurance Policy for - All the PRF beneficiaries out 1,089 We. are yet-to get guidance Farming Enterprises \nwho carried out farming enterprises from the PDM secretariat in 10 sampled PDM SACCOs did not \nobtain agricultural insurance policies \nfrom UAIS. \nJohn F.S. Muwanga \nAUDITOR GENERAL COPY", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "oo", "page": 37, "level": 2}}]], "page": 41, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIGINAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL", "page": 42, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], "page": 42, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28 December, 2023", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL", "page": 42, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], "page": 42, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "ORIGINAL", "page": 42, "level": 2}}], "page": 43, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nActual collected Budget Variance Source IL mn \nTax Revenues \\| Local Services Tax \n175,958,278 171,016,000 -4,942,278 Land fees \\| 19,155,000 16,450,000 -2,705,000 Business Licenses 636,900 36,009,000 35,372,100 \\| Other tax revenues 0 0 Non-Tax Revenues + IT I 0 \\| Investment income 0 \u201a0 Dividends 0 0] \u00b0 \nRent \n0 Other property income (disposal of assets) \\| 0 \n0 Sale of goods and services 0 0 Administrative fees and licenses \n53,938,901 St 590,220,000 536,281,099 Court fines and Penalties \n0 Other fines and Penalties 0 0 \n22 \nMiscellaneous Revenue 9,131,000 57,000,000 47,869,000 Total Revenue 258,820,079 870,695,000 611,874,921 \n40 \nAppendix 2: Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "ORIGINAL", "page": 42, "level": 2}}, [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "ORIGINAL", "page": 42, "level": 2}}], [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "ORIGINAL", "page": 42, "level": 2}}], [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "ORIGINAL", "page": 42, "level": 2}}], [{"headings_0": {"content": "APPENDICES", "page": 43, "level": 3}}, {"headings_1": {"content": "ORIGINAL", "page": 42, "level": 2}}]], "page": 43, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 44, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 43, "level": 3}}], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nSN Program Sub-program PIAP Output Budget Number of Amount Activities fully activities Spent UGX implemented", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 44, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 43, "level": 3}}], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(\u2018000\u2019)", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 44, "level": 2}}, {"headings_1": {"content": "Output", "page": 44, "level": 3}}], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 12-HUMAN CAPITAL 02-Population 1203010509-Reduced 320165-Primary 6 1,973,865 Pe DEVELOPMENT \nHealth, Safety and morbidity \nand Health care services \nManagement mortality due to \nHIV/AIDS, TB and \nmalaria and other \ncommunicable \ndiseases", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 44, "level": 2}}, {"headings_1": {"content": "Output", "page": 44, "level": 3}}], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. 12-HUMAN CAPITAL 1203010509-Reduced 5 162,376", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 44, "level": 2}}, {"headings_1": {"content": "Output", "page": 44, "level": 3}}], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "02-Population _ 320165-Primary", "metadata": {"headings": [{"headings_0": {"content": "02-Population _ 320165-Primary", "page": 44, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 44, "level": 2}}], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DEVELOPMENT \nHealth, Safety and morbidity \nand Health care services Management mortality due to \nHIV/AIDS, TB and \nmalaria and other \ncommunicable \ndiseases \n\\_ \n3 10-Sustainable 03-Institutional 10030201-waste \n00003-Facilities \u201814 ' 161,215 Urbanisation And Coordination management Management", "metadata": {"headings": [{"headings_0": {"content": "02-Population _ 320165-Primary", "page": 44, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 44, "level": 2}}, [{"headings_0": {"content": "02-Population _ 320165-Primary", "page": 44, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 44, "level": 2}}]], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Housing", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 44, "level": 3}}, {"headings_1": {"content": "02-Population _ 320165-Primary", "page": 44, "level": 3}}], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "improved \nTotal 15 2,297,456 Ye \\_ \n41 \nAppendix 3: Partially Implemented out-puts \nSN Program Sub-program PIAP Output Budget Amount Total \\| Number Number of Number of Output Spent Number \\| Activities Activities \\| Activities not UGX \u201aof fully partially \\_ implemented \\_(000\u2019) activities \\| implemented implemented \n09-INTEGRATED 04-Transport 09040106- 260002- 302,083 17 9 4 3 TRANSPORT Asset Community District \nij \nINFRASTRUCTURE Management access & Urban and \nAND SERVICES \nfeeder roads Community \nconstructed & Access Road \nmaintained to Maintenance \nfacilitate \nmarket access \n\\| \n12-HUMAN 01 Pre-Primary & 320003 363,271 12 \u201a11 1 0 CAPITAL Education,Sports Primary \\| \nAssets and \\| DEVELOPMENT and skills Education Facilities", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 44, "level": 3}}, {"headings_1": {"content": "02-Population _ 320165-Primary", "page": 44, "level": 3}}, [{"headings_0": {"content": "Housing", "page": 44, "level": 3}}, {"headings_1": {"content": "02-Population _ 320165-Primary", "page": 44, "level": 3}}], [{"headings_0": {"content": "Housing", "page": 44, "level": 3}}, {"headings_1": {"content": "02-Population _ 320165-Primary", "page": 44, "level": 3}}]], "page": 44, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_Management", "metadata": {"headings": [{"headings_0": {"content": "_Management", "page": 45, "level": 2}}, {"headings_1": {"content": "Housing", "page": 44, "level": 3}}], "page": 45, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| u \n01 Agro- 01 Institutional 01060203 000006- 275,170 13 12 1 0 Industrialization Strengthening Enabled Planning and \nand agricultural Budgeting \nCoordination extension services \nsupervision \nsystem \ndeveloped and", "metadata": {"headings": [{"headings_0": {"content": "_Management", "page": 45, "level": 2}}, {"headings_1": {"content": "Housing", "page": 44, "level": 3}}], "page": 45, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "operationalised", "metadata": {"headings": [{"headings_0": {"content": "operationalised", "page": 45, "level": 8}}, {"headings_1": {"content": "_Management", "page": 45, "level": 2}}], "page": 45, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n. \n02-Population 1203010501- 000063- 712,142 13 \\| 12 1 \u201a0 12-Human Capital Health, Safety Blood products Quality \n\\| \\| Development and available Assurance", "metadata": {"headings": [{"headings_0": {"content": "operationalised", "page": 45, "level": 8}}, {"headings_1": {"content": "_Management", "page": 45, "level": 2}}], "page": 45, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 45, "level": 8}}, {"headings_1": {"content": "operationalised", "page": 45, "level": 8}}], "page": 45, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Systems", "metadata": {"headings": [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], "page": 45, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nTotal \n1,652,666 55 44 7 3 \n42 \nAppendix 4: Not Implemented out-puts SN Program Sub-program \nPIAP Output Budget Revised \\| Amount Number Number of Output budget UGX Spent UGX of \\| implemented ' (000\u2019) (\u2018000\u2019) activities activities in the \n1 12-HUMAN CAPITAL 01- \noutput ' 1202010205-Basic 320003-Assets 2,099,471 124,634 1 DEVELOPMENT Education,Sports Requirements and and Facilities \n\\| \nand skills \nMinimum standards Management \nmet by schools and \ntraining institutions \n2 O1-AGRO- 01-Institutional , 01060203-Enabled -010017- 380,000 INDUSTRIALIZATION Strengthening and agricultural extension Machinery \nCoordination Supervision system acquisition and \ndeveloped and maintenance \noperationalised \nTotal 2,479,471 124,634 \nAppendix 5: Service delivery/Summary of Inspections \nActivities Amount Spent Summary of findings Pictorial evidence UGX (\u2018000\u2019) \n1 Construction of 124,634 Works found slowly Sikuda Seed \nprogressing but behind School \nschedule with few \nworkers on site.", "metadata": {"headings": [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}, [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}], [{"headings_0": {"content": "Systems", "page": 45, "level": 2}}, {"headings_1": {"content": "Management", "page": 45, "level": 8}}]], "page": 45, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "||", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], "page": 46, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "43 \nSN Activities Amount Spent Summary of findings Pictorial evidence UGX (\u2018000\u2019) \n2 Construction of 152,775 Works found complete \na 2 in 1 staff \nwith a few defects \nhouse at identified Bumunji HCIII \n3 Construction of 138,663 \nWorks found complete \na 2 in 1 staff \nwith a few defects \nhouse at identified \nSikuda HCIII \nan \n4 Upgrade of 503,928 Works found complete \nSikuda HCII to \nwith a few defects \nHCIII \nidentified \n5 Upgrade of 251,739 Works found complete \nBumunji HCII \nwith a few defects \nto HCIII identified", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}, [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}], [{"headings_0": {"content": "||", "page": 46, "level": 1}}, {"headings_1": {"content": "Systems", "page": 45, "level": 2}}]], "page": 46, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "metadata": {"headings": [{"headings_0": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}, {"headings_1": {"content": "||", "page": 46, "level": 1}}], "page": 47, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bern om \\", "metadata": {"headings": [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], "page": 47, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "medical \nequipment found idle, not \nen] \\| i Nea T: N equipment engraved and installed, \\| a J Sn Sale =a] \nN \nEr \n\\| some at risk of loss \nbal Reh cn \n44 \nSN Activities Amount Spent Summary of findings Pictorial evidence UGX (\u2018000\u2019) \n7 Construction of \nWorks found complete a classroom \nblock at Bulengi", "metadata": {"headings": [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}, [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "Bern om \\", "page": 47, "level": 4}}, {"headings_1": {"content": "6 Supply of 401,263 Supply made but E ar: NIE | ee", "page": 47, "level": 2}}]], "page": 47, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 48, "level": 2}}, {"headings_1": {"content": "Bern om \\", "page": 47, "level": 4}}], "page": 48, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of \nWorks found complete a classroom \nblock at Buwanda P/S \n9 Procurement Furniture supplied and supply of \nthree sitter \ndesks at \nBuwanda P/S,", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 48, "level": 2}}, {"headings_1": {"content": "Bern om \\", "page": 47, "level": 4}}, [{"headings_0": {"content": "P/S", "page": 48, "level": 2}}, {"headings_1": {"content": "Bern om \\", "page": 47, "level": 4}}], [{"headings_0": {"content": "P/S", "page": 48, "level": 2}}, {"headings_1": {"content": "Bern om \\", "page": 47, "level": 4}}], [{"headings_0": {"content": "P/S", "page": 48, "level": 2}}, {"headings_1": {"content": "Bern om \\", "page": 47, "level": 4}}], [{"headings_0": {"content": "P/S", "page": 48, "level": 2}}, {"headings_1": {"content": "Bern om \\", "page": 47, "level": 4}}]], "page": 48, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bulengi P/S,", "metadata": {"headings": [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}], "page": 48, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sidimbire P/S \n10 Procurement \n3 Planned Installations \nand installation \ncomplete and already in of 3 demo \nuse \nirrigation sites \n45 \nFae ah Siete a 1: \nNee \nee Deere \nSN Activities Amount Spent Summary of findings Pictorial evidence \nUGX (\u2018000\u2019) \u2014 \\| areas \n11 Deep borehole 365,339 Works complete \nee N \nSi ee rp 4", "metadata": {"headings": [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}, [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 2}}], [{"headings_0": {"content": "Bulengi P/S,", "page": 48, "level": 2}}, {"headings_1": {"content": "P/S", "page": 48, "level": 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Production", "metadata": {"headings": [{"headings_0": {"content": "ti", "page": 49, "level": 5}}, {"headings_1": {"content": "\u2018Ate\u2019", "page": 49, "level": 6}}, [{"headings_0": {"content": "ti", "page": 49, "level": 5}}, {"headings_1": {"content": "\u2018Ate\u2019", "page": 49, "level": 6}}]], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ve A As", "metadata": {"headings": [{"headings_0": {"content": "ve A As", "page": 49, "level": 1}}, {"headings_1": {"content": "ti", "page": 49, "level": 5}}], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N Wells Lot 111- \nL \nPiped, Deep SEN \nborehole", "metadata": {"headings": [{"headings_0": {"content": "ve A As", "page": 49, "level": 1}}, {"headings_1": {"content": "ti", "page": 49, "level": 5}}, [{"headings_0": {"content": "ve A As", "page": 49, "level": 1}}, {"headings_1": {"content": "ti", "page": 49, "level": 5}}], [{"headings_0": {"content": "ve A As", "page": 49, "level": 1}}, {"headings_1": {"content": "ti", "page": 49, "level": 5}}]], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 49, "level": 5}}, {"headings_1": {"content": "ve A As", "page": 49, "level": 1}}], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "drilling", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 49, "level": 5}}, {"headings_1": {"content": "ve A As", "page": 49, "level": 1}}], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "athe", "metadata": {"headings": [{"headings_0": {"content": "athe", "page": 49, "level": 4}}, {"headings_1": {"content": "es", "page": 49, "level": 5}}], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "' \n(Motorised \u2014 \u2014 RER pump) \nTotal", "metadata": {"headings": [{"headings_0": {"content": "athe", "page": 49, "level": 4}}, {"headings_1": {"content": "es", "page": 49, "level": 5}}, [{"headings_0": {"content": "athe", "page": 49, "level": 4}}, {"headings_1": {"content": "es", "page": 49, "level": 5}}]], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2,193,841", "metadata": {"headings": [{"headings_0": {"content": "2,193,841", "page": 49, "level": 8}}, {"headings_1": {"content": "athe", "page": 49, "level": 4}}], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 6: Staffing gaps at Masafu Hospital \nMASAFU GENERAL HOSPITAL \\| \\| STAFF NORMS AS AT 30/10/2023", "metadata": {"headings": [{"headings_0": {"content": "2,193,841", "page": 49, "level": 8}}, {"headings_1": {"content": "athe", "page": 49, "level": 4}}, [{"headings_0": {"content": "2,193,841", "page": 49, "level": 8}}, {"headings_1": {"content": "athe", "page": 49, "level": 4}}]], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rosa", "metadata": {"headings": [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 \nScale Norm Actual Gap > Remarks OFFICERS \nPrincipal Medical Officer \nU2 1 1 0 \n= Medical Officer Special Grade (Community) \nU2 1 0 \\| 1 \nMedical Officer Special Grade (Obstetrics & gynaecology) \nU2 1 0 \\| 1 \na: \nMedical Officer Special Grade (Internal Medicine) Medical Officer Special Grade (Surgery) \nMedical Officer Special Grade (Paediatrics)) Senior Medical Officer \nMedical Officers \nALLIED HEALTH PROFESSIONALS \nU2 \\| 1 0 1 \\| U2 \\| 4 0 1 \nU2 \\| 1 0 1 \u0131 \nU3 \\| i 1 0 \nU4 4 4 0 \\| \n1. \n\\| \nSenior Clinical Officer \n5 0 5 in excess \nHealth Educator \nU4 1 1 0 \nSenior Laboratory Technologist \nU4 1 0 1 \nPsychiatric Clinical Officer \nU5 1 1 0 \nOphthalmic Clinical Officer \nU5 1 1 0 He is Senior Opthl. CO Clinical Officer \nU5 5 4 1 \nPrincipal Health Inspector \nU3 \n1 0 Not on structure Health Inspector \nAssistant Entomological Officer (Med) \nVector Control Assistant", "metadata": {"headings": [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}, [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}], [{"headings_0": {"content": "rosa", "page": 49, "level": 3}}, {"headings_1": {"content": "2,193,841", "page": 49, "level": 8}}]], "page": 49, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Radiographer", "metadata": {"headings": [{"headings_0": {"content": "Radiographer", "page": 50, "level": 3}}, {"headings_1": {"content": "rosa", "page": 49, "level": 3}}], "page": 50, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Physiotherapist", "metadata": {"headings": [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], "page": 50, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U5 1 0 \nU5 1 0 \nU7 0 \nU5 2 2 0 \nU5 1 0 1 \nOccupational Therapist US 1 0 \nOrthopeadic Officer \nU5 2 2 0 \nAsst. Health Educator \nU5 1 1 0 \nAneathetic Officer \nUS 2 1, 1 \nLaboratory Technologist \nU5 dL, 0 1 \nLaboratory Technician \nU5 2 5 0 3 in excess \nLaboratory Assistant \\| U7 1 2 0 1 in excess but required \nTheatre Assistant \nU7 2 1 1 Salary scale is U6 \nDENTAL \nDental Surgeon \nU4 1 1 0 \nPDHO \nU5 2 1 1 \nDental Attendant \nU8 1 0 1 \nPHARMACY \n\\| Pharmacist U4 1 0 Dispenser U5 2 1 NURSING \nPrincipal Asst. Nursing Officer \nU3 1 0 Senior Asst. Nursing Officer \nU4 5 \nAsst. Nursing Officer/Nursing \nUS 17 6 i Asst. Nursing Officer/Midwifery \n\\| US 3 3 0 Asst. Nursing Officer/Psyc. \n1 \\| 1 0 Public Health Nurse \n1 \\| 0 1 Enrolled Psychiatric Nurse \n3 1 1 \\| Enrolled Nurse \nur \\| 4 18 29 \\| \n47 \nEnrolled Midwife \nU7 N on m w rm Nm Nursing Assistant \n\\|\\| = \u00a9 m uo N m Hr", "metadata": {"headings": [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}, [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}], [{"headings_0": {"content": "Physiotherapist", "page": 50, "level": 3}}, {"headings_1": {"content": "Radiographer", "page": 50, "level": 3}}]], "page": 50, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "HEL a", "metadata": {"headings": [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], "page": 51, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ADMINISTRATIVE STAFF \nSenior Hospital Administrator \nU3 \nHospital Administrator 41 U4 ORR \nelelelelele wl+J+-J0/0\\|0[/-JO0]Jo\\|l- \\|oO Ag SHA posted to the Hospital Personnel Officer U4 \nMedical Social Worker \nNutritionist U4 HJ \\| \nU4 I \nSupplies Officer U5 \nStenographer Secretary U5 Te -\\|J Office Typist \nAsst.Inventory Management Officer U5 o/\\|oO/o/r-J\\| \\| \nU7 NINE H \\| ol \nMedical Records Asst. & Health Information Assistant \nU7 \n1 in excess but absconded Asst. Records Officer \nU5 Re \nSenior Accounts Asst. \nU5 1 4 1 \nSUPPORT STAFF \nDarkroom Attendant \nU8 1 1 0 Mortuary Attendant \nDriver \nN! U8 2 IT 1 1 \nU8 2 1 \u2014 1 \nAskari \nU8 2 4 0 2 in excess & one on interdiction Porter \nU8 3 3 0 \nArtisan's Mate \nU8 w Mm 2 \n- \n190 112 92 \\| \n48 \nAppendix 7: Drug stock outs at Masafu Hospital \nEHMS Stock Out Period \nStock out Duration", "metadata": {"headings": [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}, [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}], [{"headings_0": {"content": "HEL a", "page": 51, "level": 4}}, {"headings_1": {"content": "Physiotherapist", "page": 50, "level": 3}}]], "page": 51, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quantity", "metadata": {"headings": [{"headings_0": {"content": "Quantity", "page": 52, "level": 8}}, {"headings_1": {"content": "HEL a", "page": 51, "level": 4}}], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Starting (date when the stock balance is Ending (Stock being", "metadata": {"headings": [{"headings_0": {"content": "Quantity", "page": 52, "level": 8}}, {"headings_1": {"content": "HEL a", "page": 51, "level": 4}}], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quantity", "metadata": {"headings": [{"headings_0": {"content": "Quantity", "page": 52, "level": 3}}, {"headings_1": {"content": "Quantity", "page": 52, "level": 8}}], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Coartem 6\" 11/10/2022 22/2/2023 \\| Coartem 24\" 18/01/2022 \n22/2/2023 \\| 34 days Artesunate 6/7/2022 \n15/8/2022", "metadata": {"headings": [{"headings_0": {"content": "Quantity", "page": 52, "level": 3}}, {"headings_1": {"content": "Quantity", "page": 52, "level": 8}}, [{"headings_0": {"content": "Quantity", "page": 52, "level": 3}}, {"headings_1": {"content": "Quantity", "page": 52, "level": 8}}]], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 39 days", "metadata": {"headings": [{"headings_0": {"content": "| 39 days", "page": 52, "level": 3}}, {"headings_1": {"content": "Quantity", "page": 52, "level": 3}}], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Artesunate 19/12/2022 22/2/2023 \\| \nCannulas G-24 27/4/2022 \n3/6/2022 \nCannulas G-22 27/7/2022 \n7/11/2022 \nCannulas G-22 21/12/2022 3/4/2023 \n2000 Cannulas G-22 15/5/2023 26/6/2023 \n40 Ceftriaxone 15/2/2023 22/2/2023 2300 Determine 27/01/2023 10/4/2023 71 days 100 Sutures PGA 1/12/2021 23/2/2022 83 days 72 2/0 \nSutures PGA 23/2/2022 3/6/2022 102 days 120 2/0 \nSutures PGA 8/6/2022 15/8/2022 67 days \n2/0 \nSutures PGA 17/8/2022 2/11/2022 76 days \n2/0 \nSutures PGA 23/11/2022 22/2/2023 90 days \n2/0 \nSutures PGA 1/3/2023 13/5/2023 73 days 10 2/0 \nSutures PGA 3/5/2023 \n30/6/2023 \n2/0 \n58 days No NMS supplies to end of \\|", "metadata": {"headings": [{"headings_0": {"content": "| 39 days", "page": 52, "level": 3}}, {"headings_1": {"content": "Quantity", "page": 52, "level": 3}}, [{"headings_0": {"content": "| 39 days", "page": 52, "level": 3}}, {"headings_1": {"content": "Quantity", "page": 52, "level": 3}}]], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "FY", "metadata": {"headings": [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Malaria RDT kits 3/11/2022 4/11/2022 11,025 Gloves 25/11/2022 7/12/2022 96 Gloves 8/2/2023 23/2/2023 15 days 80 Gloves 10/5/2023 2/8/2023 2 months, 23 days 180 \n49 \nAppendix 8: Delayed disbursement of funds to PDM SACCOs \nNo. \u201cof \\| i van \nSN Date of SACCOs Amount paid on Remarks release the date \npaid ; \non \nthe date \n1 19/04/2023 35 875,000,000 Part of Quarter 1 and 2 release made in fourth quarter \n\\| \n2 21/02/2023 \n4 \n100,000,000 Part of First quarter release made in third quarter \n3 26/10/2022 \n35 \n875,000,000 First quarter release made in Second quarter", "metadata": {"headings": [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}, [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}], [{"headings_0": {"content": "FY", "page": 52, "level": 8}}, {"headings_1": {"content": "| 39 days", "page": 52, "level": 3}}]], "page": 52, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4 25/04/2023", "metadata": {"headings": [{"headings_0": {"content": "4 25/04/2023", "page": 53, "level": 3}}, {"headings_1": {"content": "FY", "page": 52, "level": 8}}], "page": 53, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 \n$75,000,000 Second quarter release made in fourth quarter \n5 22/06/2023 \n86 \n\\_2,150,000,000 Third quarter release made in fourth quarter, Includes UGX. 750,000,000 4th quarter paid in time for 30 SACCOs \n6 29/06/2023 \n44 \n1,100,000,000 Fourth quarter release made in time, Includes UGX. 300,000,000 for Second and third quarter paid in late in 4\" Quarter \n7 25/10/2022 \n17 \n425,000,000 First quarter release made in Second quarter", "metadata": {"headings": [{"headings_0": {"content": "4 25/04/2023", "page": 53, "level": 3}}, {"headings_1": {"content": "FY", "page": 52, "level": 8}}, [{"headings_0": {"content": "4 25/04/2023", "page": 53, "level": 3}}, {"headings_1": {"content": "FY", "page": 52, "level": 8}}], [{"headings_0": {"content": "4 25/04/2023", "page": 53, "level": 3}}, {"headings_1": {"content": "FY", "page": 52, "level": 8}}], [{"headings_0": {"content": "4 25/04/2023", "page": 53, "level": 3}}, {"headings_1": {"content": "FY", "page": 52, "level": 8}}]], "page": 53, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6,200,000,000", "metadata": {"headings": [{"headings_0": {"content": "6,200,000,000", "page": 53, "level": 2}}, {"headings_1": {"content": "4 25/04/2023", "page": 53, "level": 3}}], "page": 53, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "! \n50", "metadata": {"headings": [{"headings_0": {"content": "6,200,000,000", "page": 53, "level": 2}}, {"headings_1": {"content": "4 25/04/2023", "page": 53, "level": 3}}, [{"headings_0": {"content": "6,200,000,000", "page": 53, "level": 2}}, {"headings_1": {"content": "4 25/04/2023", "page": 53, "level": 3}}]], "page": 53, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 9: Disbursed PRF funds by SACCOs to beneficiaries & Funding of SACCOs \nSN PDM SACCO \nApplicants FY 2021/2022 PRF FY 2022/2023 PRF Total PRF Amount Amount Loaned \\_ 1 BUHASABA BUHEHE PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 \\| 2 BUHOBE BULUMBI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 3 BUBANGO BULUMBI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 4 BUSIME BUSIME PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 5 HABULEKE BUSITEMA PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 6 SYANYONJA BUSITEMA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000 7 CHAWO BUSITEMA PDM SACCO 110 8,700,000 100,000,000 108,700,000 108,700,000 8 BUSITEMA BUSITEMA PDM SACCO 109 8,500,000 100,000,000 108,500,000 108,500,000 9 MAWERO BUTEBA PDM SACCO 110 8,900,000 100,000,000 108,900,000 108,900,000 10 ABOCHET BUTEBA PDM SACCO 113 9,000,000 100,000,000 109,000,000 109,000,000 11 BUSIBEMBE BUYANGA PDM SACCO 112 8,700,000 100,000,000 108,700,000 108,700,000", "metadata": {"headings": [{"headings_0": {"content": "6,200,000,000", "page": 53, "level": 2}}, {"headings_1": {"content": "4 25/04/2023", "page": 53, "level": 3}}], "page": 54, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12 BUKHUBALO BUYANGA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000", "metadata": {"headings": [{"headings_0": {"content": "12 BUKHUBALO BUYANGA PDM SACCO 110 9,000,000 100,000,000 109,000,000 109,000,000", "page": 54, "level": 2}}, {"headings_1": {"content": "6,200,000,000", "page": 53, "level": 2}}], "page": 54, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13 BUWEMBE BUYANGA PDM SACCO 116 8,800,000 100,000,000 108,800,000 108,800,000 14 BUYUNDA BUYANGA PDM SACCO 112 8,600,000 100,000,000 108,600,000 108,600,000 15 BUYENGO DABANI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 16 BUSIA DABANI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 17 NANGWE DABANI PDM SACCO 111 9,000,000 100,000,000 109,000,000 109,000,000 18 BUWUMBA DABANI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 19 DABANI DABANI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 20 JINJA LUMINO-MAJANJI PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 21 NAGABITA MAJANJI PDM SACCO 110 9,400,000 100,000,000 109,400,000 109,400,000 22 MAJANJL B MAJANJI PDM SACCO 109 \n8,500,000 100,000,000 108,500,000 108,500,000 23 MBEHENYI MASABA PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 24 MASABA MASABA PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 25 MAWANGA MASAFU A PDM SACCO 108 \n8,000,000 100,000,000 108,000,000 108,000,000 \\| 26 KUBO MASAFU PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 27 BUHATUBA MASAFU PDM SACCO 109 9,000,000 \n28 MASAFU MASAFU PDM SACCO 109 8,800,000 \n109,000,000 109,000,000 108,800,000 108,800,000 29 MASINYA MASINYA PDM SACCO 109 9,000,000 100,000,000 109,000,000 109,000,000 30 BUSIKHO MASINYA PDM SACCO \\| 113 \n9,000,000 100,000,000 109,000,000 109,000,000 31 BUMUNJI MASINYA PDM SACCO 109 \n32 BUHOYA NAMUGODI PDM SACCO \n8,800,000 \\| 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OIIVS WAd IAOSNWYN IniNHNg EE \nAppendix 10: Unlicensed SAACOs as money-lending businesses SN\\_\\_\\| Parish Name Name of SACCO \nBULUMBI NAMUGODI PARISH \n1 \nBULUMBI NAMUGODI PDM SACCO NAMUGODI NAMUGODI PARISH NAMUGODI NAMUGODI PDM SACCO 2 \nBUHOYA NAMUGODI PARISH \n3 \nBUHUMI NAMUGODI PARISH \n4 \nKUBO MASAFU PARISH \n5 \nMAWANGA MASAFU A PARISH \n6 \nBUHATUBA MASAFU PARISH \nMAWANGA MASAFU PARISH 8 \nBUTOTE MASAFU PARISH \n9 \nMASAFU MASAFU PARISH 10 \nBUHOYA NAMUGODI PDM SACCO BUHUMI NAMUGODI PDM SACCO KUBO MASAFU PDM SACCO MAWANGA MASAFU A PDM SACCO BUHATUBA MASAFU PDM SACCO \nMAWANGA MASAFU PDM SACCO \nBUTOTE MASAFU PDM SACCO MASAFU MASAFU PDM SACCO \n53 \nRemarks \nNo license as a lending business No license as a lending business No license as a lending business No license as a lending business No license as a lending business No license as a lending business \nNo license as a lending business \nNo license as a lending business \nNo license as a lending business No license as a lending business \nAppendix 11: SACCOs without updated member registers \nSN Vote Name \nParish Name \nName of SACCO Number of PDM enterprises Does SACCO maintain updated un I \nand House hold registers \n\\| \ni. BUSIA DIG NAMUGODI NAMUGODI 4 enterprises and 13 enterprise Yes \n\\| \nNAMUGODI PARISH NAMUGODI PDM groups \nSACCO \\| \u2018 \n;", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}]], "page": 55, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. BUSIA DLG \nBULUMBI \nBULUMBI NAMUGODI 3 enterprises and 9 enterprise groups Yes", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nNAMUGODI PARISH PDM SACCO \n3; BUSIA DLG BUHOYA \nBUHOYA NAMUGODI 4 enterprises and 16 enterprise \nNo \nNAMUGODI PARISH PDM SACCO \ngroups \n+", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. BUSIA DLG BUHUMI BUHUMI NAMUGODI 3 enterprises and 11 enterprise No", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "NAMUGODI \\| PDM SACCO ja I \n", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. BUSIA DLG \nKUBO MASAFU \nKUBO MASAFU PDM 3 enterprises and 17 enterprise No", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PARISH SACCO groups \\|", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. BUSIA DLG BUHATUBA MASAFU BUHATUBA MASAFU 7 enterprises and \nNo", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nPARISH PDM SACCO \\|", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. BUSIA DLG \nMAWANGA MASAFU MAWANGA MASAFU 13 enterprise groups and 9 \nNo", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PARISH PDM SACCO enterprises \\| L \n", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. BUSIA DLG \nBUTOTE MASAFU BUTOTE MASAFU PDM 7 enterprises and 24 enterprise \nNo", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PARISH SACCO groups", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. BUSIA DLG \nMAWANGA MASAFU MAWANGA MASAFU A 5 enterprises and 18 enterprise \nNo", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nA PARISH PDM SACCO groups \n", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. BUSIA DLG \nMASAFU MASFU MASAFU MASAFU PDM 16 enterprise groups and 4 \nNo", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PARISH SACCO enterprises \n54", "metadata": {"headings": [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}, [{"headings_0": {"content": "000000\u201960T", "page": 55, "level": 8}}, {"headings_1": {"content": "000\u20190r8\u201980T 000\u20190b8\u201980T 000\u2019000\u201900T 000\u20190r8\u20198", "page": 55, "level": 8}}]], "page": 57, "document_name": "Busia District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["WUOA", "29", "18207", "MI"], "page": 3}]} \ No newline at end of file diff --git a/reports/Chunks/Butambala District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Butambala District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 5803046853b5553ea0f155a31a4637ff70dd130f..0000000000000000000000000000000000000000 --- a/reports/Chunks/Butambala District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "\\} THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUTAMBALA DISTRICT LOCAL \nGOVERNMENT \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "YF", "metadata": {"headings": [{"headings_0": {"content": "YF", "page": 1, "level": 3}}], "page": 1, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[a N \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \n\\| \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "YF", "page": 1, "level": 3}}, [{"headings_0": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "YF", "page": 1, "level": 3}}]], "page": 1, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], "page": 2, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table Of Corbis. \nON ET PRU HEE RRR nmr amen wu ii nenn nn nn manner \nList of Atrany\u0131msi. \ncaiennnensneneunearssnsennenemnenatcnsyeubeneyegy ith tei sWies oeNis TER Eh TEc hen iii nn \n\u00d6PINION....-.....uuuunen \nvnceenenennnnacencoucensrenauntenent ceatesitehseyeds Sa EONEESCTRON USED ITEMS TERA ane 1 nennen 0S \nBASIS FOR GQPINTON \nmann nennen nee EEE 1 qccccinssensessrssien \nKEY AUDIT MATTERS \nstsisehshsnennneneeennenemne cones canormnenatenninyeea ej eviveninannie eyes 1 00 ccccccncsrsnissossrennsenssannesveeenaaesa \n2.0 Management of the Government Salary Payroll........eeeensseseseesensneenenne 9 \nEMPHASTS: OF MATTER... \nnn ER Kanaren 11 rennen \n3.0 \nChange in Accounting Treatment for Non-current Assets... 11 \nEITHER MATTER \ner the nn nanns 12 omas nun ana d\u00fcnne manner \n4.0 Implementation of Key Government Grants/Programmes (Focus Areas)... 2 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG).................. 12 4.2 Education Development Grant ...........sssssesssnsennnsnaseennnnsennnennnnennnnnannenenenssesennnsnsensenasnenenen 14 \n4,3 Micro Seale Imigati\u00f6fi....eusnsennas \nanerkennen rnmanmnenn nn en enseseneewrenerunn 16 me u mean \n4.4 \nTransitional Development Ad Hoc Grant-Health .........neeennnnenseneneennennennr 20 45 Transitional Road Rehabilitation Grant .......-ccscssccsssencssseusssnssersemnasaisstsaienanennasnensannaeecenrreens 22 \n4.6 \nReview of the operations of Gombe Hospital ........uneeeennsnnensnnennnenensenesenensennn 23 OTHER INFORMATION aan 27 MANAGEMENT'\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS .........eene 27 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .......neene 27 \nOTHER REPORTING RESPONSIBILITIES \nnnennnnuneneeneesnnsn un nanenn 28 .auuunuunnan \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ......neeeenentenen 29 \n4.7 Implementation of the Parish Development Model ..........eeenenensnenn 29 \nList of Acronyms \nAcronym \nMeaning DLG \nDistrict Local Government \nGoU Government of Uganda \nHCMS Human Capital Management System \nInformation and Communication Technolog \nICT \nInternational Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": 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{"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}]], "page": 2, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated Personnel and Payroll system \nIPPS \nInternational Standards of Supreme Audit Institutions ISSAIs \nLocal Government Financial and Accounting Manual, 2007 LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Public Procurement and Disposal Authori LGPPDA \nLLG \nLower Local Governments \nLR Local Revenue \nMDAs Ministries, Departments and Agencies \nMoES Ministry of Education \nMinistry of Finance, Planning and Economic Development MoFPED \nMinistry of Gender, Labour and Social Development MoGLSD \nMinistry \\_of Local Government \nNational Audit Act \nNon-Tax Revenue \nOffice of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 3, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 4}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payroll Consults Africa \nPayroll Deduction Management System Procurement & Disposal Unit \nPFMA Public Finance Management Act \nPublic Finance Management Regulations PFMR \nPublic Procurement & Disposal of Public Assets PPDA \nPermanent Secretary / Secreta to Treasur", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 4}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], "page": 3, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Treasury Sub Single Account \nUganda Banker's Association \nUganda Consolidated Fund \nUganda Consumer and Lender's Association \nUganda Intergovernmental Fiscal Transfers Program for Results Uganda Shilling \nREPORT OF THE AUDITOR GENERAL. \nON THE FINANCIAL STATEMENTS OF BUTAMBALA 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 Butambala 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 Butambala 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": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}, [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}]], "page": 3, "document_name": "Butambala 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's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the Butambala District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Butambala 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.38,278,427,780 out of which UGX.36,398,655,422 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}, [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}]], "page": 4, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Treasury Single Account", "page": 3, "level": 3}}], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Treasury Single Account", "page": 3, "level": 3}}], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- SN \\| Details \nWarrants % funding UGX \nzum Recurrent (Wage) 22,739,086,501 22,739,089,501 Recurrent (Non-wage 6,740,275,278 \nDevelopment 7,718,066,001 6,727,065,787 External Financing 1,081,000,000 283,151,622", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Treasury Single Account", "page": 3, "level": 3}}], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Total 38,278,427,780 36,398,655,422", "metadata": {"headings": [{"headings_0": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.36,398,655,422 I reviewed the utilisation of warrants worth UGX.31,876,679,979 (88%) as summarised in the table below \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \n1 Wage expenditure 22,739,086,501 \\_22,739,086,501 62% \\| 2 PDM expenditure audited \n2,525,014,159 25,264,100,660 69% \n3 DDEG (Non-USMID) 156,938,137 25,421,038,797 70% 4 ein att - Formerly SEG \n132,249,488 25,553,288,285 70.1% \n5 Microscale irrigation projects 493,231,636 26,046,519,921 72% \n6 Transitional development grant- 3,000,000,000 29,046,519,921 80% Health \n7 Transitional road rehabilitation \n1,500,000,000 30,546,519,921 34%", "metadata": {"headings": [{"headings_0": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "metadata": {"headings": [{"headings_0": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 Water development grant 31,592,916,943 87% 10 Budget outputs sampled 283,763,036 31,876,679,979 88% Total of the utilised warrants 31,876,679,979 \nlocal revenue -of UGX.171,168,775 however; by the end of the year Accounting Officer te \\| ~-- UGX.476,479,729 had been collected representing 209% conduct a revenue performance. The summary is in the table below. \nassessment in order to ascertain the Source Approved Actual Variance revenue potential of budget, Collections \nthe District to inform Tax Revenues 139,000,000 117,101,750 \nthe revenue planning Non-Tax 32,168,775 359,377,979 (327,209,204) process. In a Revenues re . Rn Total 171,168,775 476,479,729 (305,310,954) \nAlthough the District collected above budget from Non-Tax revenue, ne \na > Ri inte", "metadata": {"headings": [{"headings_0": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}, [{"headings_0": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}], [{"headings_0": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}], [{"headings_0": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}], [{"headings_0": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}], [{"headings_0": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}]], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sone", "metadata": {"headings": [{"headings_0": {"content": "Sone", "page": 6, "level": 4}}, {"headings_1": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}], "page": 6, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "procurement", "metadata": {"headings": [{"headings_0": {"content": "procurement", "page": 7, "level": 1}}, {"headings_1": {"content": "Sone", "page": 6, "level": 4}}], "page": 7, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Agro- Industrialization 1,669,482,33 \nchallenges that delay Natural Resources, 525,185,49 the-implementation-of- Eivirunmmenl \nactivities. \nTable Showing key activities affected-by under-utilization of warrants \nWarrants not Activities Reason for the Utilized affected underutilization of warrants \nutilization \nHuma 1,508,063,068 Constructi Procurement \non of seed process of seed n \nCapital \nsecondary schools are done Manag \nschool at by the Ministry of ement \nKibibi at Education and shs Sports so there 896,350,0 was delay on the 00 side of the Ministry. \nVariou 658,841,460 Paying of The Local wages for Government was S \nprogra staff given more cash limits than the ms \nrequirement on unutilized warrants", "metadata": {"headings": [{"headings_0": {"content": "procurement", "page": 7, "level": 1}}, {"headings_1": {"content": "Sone", "page": 6, "level": 4}}, [{"headings_0": {"content": "procurement", "page": 7, "level": 1}}, {"headings_1": {"content": "Sone", "page": 6, "level": 4}}], [{"headings_0": {"content": "procurement", "page": 7, "level": 1}}, {"headings_1": {"content": "Sone", "page": 6, "level": 4}}], [{"headings_0": {"content": "procurement", "page": 7, "level": 1}}, {"headings_1": {"content": "Sone", "page": 6, "level": 4}}], [{"headings_0": {"content": "procurement", "page": 7, "level": 1}}, {"headings_1": {"content": "Sone", "page": 6, "level": 4}}], [{"headings_0": {"content": "procurement", "page": 7, "level": 1}}, {"headings_1": {"content": "Sone", "page": 6, "level": 4}}]], "page": 7, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wage", "metadata": {"headings": [{"headings_0": {"content": "wage", "page": 8, "level": 3}}, {"headings_1": {"content": "procurement", "page": 7, "level": 1}}], "page": 8, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DDEG", "metadata": {"headings": [{"headings_0": {"content": "DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "wage", "page": 8, "level": 3}}], "page": 10, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities with a total expenditure of I sampled two (2) out of five (5) \nUGX.18,149,125,000. The significant findings are provided \nin the table below. \nPictorial Summary of Audit conclusion Activity Source evidence findings (Time, \ndetails of funds Quality, \nQuantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "wage", "page": 8, "level": 3}}, [{"headings_0": {"content": "DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "wage", "page": 8, "level": 3}}], [{"headings_0": {"content": "DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "wage", "page": 8, "level": 3}}]], "page": 10, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], "page": 10, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201cAt the time of The quality \nof the road was \\_ \ninspection the road not satisfactory given \nthat Integr \n00 \ns were grass planting had not been ated \ngongoliro \nworks \ndone which was causing soil Trans road 4km \n\u201c completed but \n\\#7 grass planting had erosion hence \nblocking the port \n\u201c4 Hot been done drainage. \nInfras \nwhich was causing \ntructu \nN SEA soil erosion hence \nre \nAnd blocking the \n=) \nServic \u201cst drainage. \nes \ntime of The quality of the road was 38,000,0 At the satisfactory given that Rehabilitatiolu URF \ninspection, works not already 00 substantially culverts were go- \nwere \nblocked sections of the road kamugombwa completed but \nroad 6km \nculverts had blocked, road shoulders were not done properly and the road was becoming busy. \nof The quality of the road was At the time \nProgr Activity Source Total < Pictorial Summary of Audit conctusion-- amm details of funds expend evidence findings (Time, \ne iture Quality, \n(UGX) Quantity, Cost \n\u2018Bns \nand \nes eccalaidee! \\_\\|\\_Functionality) \\| \u2014\u2014\\_. Extension 1,575,04 \nStrengthenin workers 9,000 \nrializat g and trained in \nion coordination the entire \nvalue \nchain \n18,149,1 \n25,000 \nRecommendation \nBy the time of There was a delay in starting audit Extension the works, which resulted in workers were delayed service delivery. trained in the \nentire value chaine \nThe Accounting Officer should ensure that the above exceptions are addressed to ensure smooth implementation of service delivery activities. \n1.6.2 The service delivery under focus areas \nI sampled four (4) out of Twenty (20) activities in Four (4) focus areas with a total expenditure of UGX.4,381,150,756 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nNo. Focus area Key Observation Key Recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}]], "page": 10, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Road transition grant \nBy the time of inspection of Bulo- I advised the Accounting Officer Bugobango road 10km, it was completed to ensure that defects are with swamp filling too, but there was still corrected and works are need grass planting on the back fill of the completed before completing swamp, and raising gullies. More Marrum payments to the contractor. \nfilling needed especialy at the swamp area. \n\\| Road transition grant \nAt the time of inspection, Butawuka- I advised the Accounting Officer waduduma 8km works were substantially to ensure that defects are completed but the road drainage was poor corrected and works are done which was causing soil erosion.. \ncompleted before completing payments to the contractor. \nRoad transition grant \nBy the time of audit Buligu -Muyobozi road I advised the Accounting Officer 8km construction was done but they had to ensure that defects are not installed culverts for corrected and works are residents/commercial hoses for easy completed before completing access of the road \npayments to the contractor. \nRoad transition grant \nBy the time of inspection on Nkokooma- This was swamp raising was Muyanga road 6km installation of culverts done but rain water is affecting were done but not put/constructed the the gullies \n, \nhead holes and yet soil erosion is affection Grass planting was needed due", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], "page": 11, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2.0 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 entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nButambala DLG had a wage budget of UGX.22,911,349,576 out of which UGX. 22,739,086,501 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}]], "page": 12, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Recommendation ]", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation ]", "page": 12, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 10, "level": 3}}], "page": 12, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.1 Utilization of the Wage Budget \nThe District had an approved wage budget of UGX.16,789,326,951, I \nadvised the and obtained supplementary funding of UGX.6,122,022,625 resulting Accounting Officer to into a revised wage budget of UGX.22,911,349,576 of which ensure that all UGX.22,739,086,501 (99.3%) was warranted resulting into warranted funds are unwarranted funds of UGX.172,263,075 (0.7%). \nutilised in accordance with the approved Out of the total warrants, UGX.22,123,878,930 was utilized by the budget \nDistrict resulting in un-utilized warrants of UGX.615,207,571 \nrepresenting utilization of 97% as summarized in the table below; \nFrom the analysis, I noted that there was an under absorption of", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation ]", "page": 12, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 10, "level": 3}}, [{"headings_0": {"content": "| Recommendation ]", "page": 12, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 10, "level": 3}}]], "page": 12, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.615,201,571.", "metadata": {"headings": [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}], "page": 12, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that MoFPE released more funds than budgeted. \n2.2 \nValidation of employees on the entity payroll \nThe District had 1636 employees on the IPPS payroll of which 1603 I advised the \n(98%) were fully verified, One(1) (0.06%) partially verified, five (5) Accounting Officer to: (0.061%) not verified, and 27 (1.7%) did not show up. \ncopies of the minute extract. \nc) A total of 5(0.062%) employees on the payroll appeared for \nvalidation but did not satisfy the requirements of the validation e Initiate procedures exercise, hence were not verified. \nto delete these individuals from the d) total of 27(1.7%) employees on the payroll did not appear for \npayroll. \nthe validation and were categorised as follows;", "metadata": {"headings": [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}, [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}]], "page": 12, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i. Four (4) employees who did not appear for the headcount \nwere accounted for by the Accounting Officer as being away e The Ministry of for genuine reasons which included study leave abroad, staff Public \nService who had no National IDs at the time of validation. \nshould make ii. 23 employees were confirmed to have exited the District due arrangements to to: death, dismissal, abscondment, retirement, transfer of validate any staff service, and those who are known to the Accounting Officer \nwho did not show but failed to appear for validation without justification. \nup and have been genuinely \nA total of UGX.3,086,102 was paid as salary to 23 employees in \naccounted for by question after exit and this is considered a financial loss to the \nAccounting Government. \nOfficer.", "metadata": {"headings": [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}], "page": 13, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e) Seven (7) individuals whose names were not on the District\u2019 \ninitiate a process of payroll by June 2023, appeared for the validation exercise. \ndeleting the names These individuals were included on the validated payroll, upon \nof those confirmed confirmation by the Accounting Officer regarding their status. \nto have exited the entity from the The Accounting Officer explained that the individuals who were not \npayroll. For staff on verified had abandoned duty and were suspended by the rewards \ntransfer of service, and sanctions committee while for individuals not on the entity\u2019s the \nAccounting payroll, the Accounting Officer promised to ensure that they are soon \nOfficer should accessed on the payroll. \ninitiate a process of transfer of salary payment to their new duty stations. 2.3 Inconsistencies in Employee Details \nA total of 76 employees on the payroll had inconsistencies in their I \nadvised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer to the National IDs. The information is critical in the identification of an engage the affected individual. \nstaff and ensure that employee records are Inconsistent information undermines the integrity of the District's duly updated and records and may complicate the employee service history and brought to the retirement procedures. Where the errors in dates of birth increase attention of the the length of service, it may lead to the irregular extension of Ministry of Public employee service. \nService withn a specified timeline for The Accounting Officer attributed this to: data capture errors on appropriate action. \nc) Over-remittance of UGX49,652,066. and under-remittance of necessary. UGX.9,327,529. of non-statutory deductions were made by the \u00ab Ensure that salary entity during the period. \narrears are certified by Internal Audit before payment. \ne Reconcile the statutory and non- statutory \ndeductions before payments \nare effected. \nDelayed deletion of employees from the payroll \nel advised the I noted that UGX.28,201,681 was paid to three 3 staff who had \nAccounting Officer either been retired, transferred, absconded or died. These resulted \nto initiate a process into financial loss to government. \nto delete these names from the The Accounting Officer attributed this to system errors and promised \npayroll as well as to reconcile the date of birth with MoPS. \nreconcile the inconsistencies in DoB with MoPS.", "metadata": {"headings": [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}, [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}]], "page": 13, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the Entity Staff Establishment. \nel advised the During the audit, I undertook procedures to review the completeness \nAccounting Officer and relevancy of the entity establishment and noted that; \nto engage the District\u2019s Service \\+ Out of 274 approved positions, a total of 308 positions were filled \nCommission, \nleaving a gap of 64 vacant positions. In addition, 98 positions were \nMinistry of Public over-filled. Service and e The entity did not have an approved and costed staff MoFPED to have establishment for primary, secondary and tertiary institutions while these \npositions the staff structure for health facilities issued by Ministry of Health \nfilled while the was not incorporated into the district approved structure. \noverstaffed \npositions should The Accounting Officer attributed the understaffing to insuffienct regularise. \nwage budget that arose from enhancement of Salaries for scientists \nin the FY 2022/23 while the overstaffing arose from the \nestablishment of two new Town Councils whose staff were migrated \nfrom the parent sub county structure to the Town Councils on IPPS.", "metadata": {"headings": [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}], "page": 14, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OF", "metadata": {"headings": [{"headings_0": {"content": "OF", "page": 14, "level": 2}}, {"headings_1": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], "page": 14, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 Change in Accounting Treatment for Non-current Assets \nAccording to the guidance issued by the Accountant General dated 11\" July 2023 \nTo aid comparability, the adoption of a new accounting \u2018policy\u2019 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. \nOTHER MATTER \nIn 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; \n4.0 Implementation of Key Government Grants/Programmes (Focus Areas) \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "OF", "page": 14, "level": 2}}, {"headings_1": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, [{"headings_0": {"content": "OF", "page": 14, "level": 2}}, {"headings_1": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], [{"headings_0": {"content": "OF", "page": 14, "level": 2}}, {"headings_1": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], [{"headings_0": {"content": "OF", "page": 14, "level": 2}}, {"headings_1": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], [{"headings_0": {"content": "OF", "page": 14, "level": 2}}, {"headings_1": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], [{"headings_0": {"content": "OF", "page": 14, "level": 2}}, {"headings_1": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}]], "page": 14, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], "page": 15, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG \nThe District Rural Water Supply and Sanitation Conditional Grant 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. \nButambala District received UGX.292,082,302 as budgeted and all was spent on implementation of activities. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nCategory Activity Planned quantity quanti Rural Water and Construction of boreholes \nSanitation Sub-Grant Rehabilitation of boreholes \n0 \n(traditional Canstrurtlan of VTP latrine \ncomponent \nButambala DEG undertook desk and field appraisals for -ail the-five (5) projects o \nas evidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. \nAll 3 projects had their procurement contracts awarded by 31 October 2023. \n\u00a9 \nThe District Prepared and submitted reports on the progress and completion of o \nthe contract as required by law/regulations. \ne All projects had their designs approved by the Ministry of Water and Environment. \nAll water facilities were constructed had land ownership agreements of the land. oe \nAll installations had functional water user committees to ensure local ownership e \nand long term usage of the facilities. \n4.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.1.2.1Funding of DRWSSCG Development grant \u2014 \nI observed that UGX.292,082,302 was received as budgeted. I further noted that out of the funds received UGX.58,477,156 (20%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) while UGX.233,605,146 (80%) on Piped Water Sub-Grant (UgIFT component) as shown in the table below. \nBudgeted amount Reieased amount \n58,477,156 58,477,156", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}]], "page": 15, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "233,605,146 233,605,146 292,082,302 292,082,302", "metadata": {"headings": [{"headings_0": {"content": "233,605,146 233,605,146 292,082,302 292,082,302", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As result funds available for implementation of DRWSSCG development activities were sufficient to meet the original activity planned target.", "metadata": {"headings": [{"headings_0": {"content": "233,605,146 233,605,146 292,082,302 292,082,302", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "233,605,146 233,605,146 292,082,302 292,082,302", "page": 16, "level": 3}}], "page": 16, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to lobby for additional funding in order to improve the water coverage. The Accounting Officer should also engage other development partners to secure money for unfunded priorities. \nTotal. \n\\|. 292,082,302 \\| 292,082,302 \\| 282,869,062 \\| 9,213,210 \\| 96% - ----. \n=. \nUnderutilization of released funds delays implementation of planned activities and limits service delivery. Partial absorption leads to partial implementation of the projects hence limiting service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "233,605,146 233,605,146 292,082,302 292,082,302", "page": 16, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "233,605,146 233,605,146 292,082,302 292,082,302", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "233,605,146 233,605,146 292,082,302 292,082,302", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "233,605,146 233,605,146 292,082,302 292,082,302", "page": 16, "level": 3}}]], "page": 16, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 17, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to ensure that all funds are utilised for implementation of service delivery activities. \n4.1.2.3 ownership \nParagraph 5.3 and 4.1.8 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 provides that; LGs should have proof of land ownership or consent of land offer (e.g. land title, agreement, formal consent, MoUs) and ensure that are free of encumbrances for any planned WSS projects. \nI reviewed the management of fixed assets and noted that the District did not have land title for the land on which five (05) water facilities were constructed. Details are \nS Type of Sub Parish Village Is there proof of land Was due Remark (s) N. water facility County \nownership or diligence carried consent of land offer out to ensure (e.g. land title, that the land is agreement, formal free of \n\\| \n\\| \nDrilling Bulo Bule Kifampa A \\| \u201acasting and \n\\| \\| installation of \ndeep \n\\| \nboreholes at \nKifampa \nconsent, MoUs) encumbrances \\_ Formal agreement \nyes \nNo proof of \n\\| with the LCs for land \nownership. ownership(leases) \n\\_\\| village, I \n\\| \\| \nDrilling \\| Ngand Lugali Ndibulungi- Formal agreement yes \nNo proof of \n\\| \u201acasting and o \nbwesinza with the LCs for land \nownership. \\| \n\\| installation of 1 \nownership(leases) \n\\| deep \n\\| \n\\| \\| boreholes at \n\\| \\| \nKifampa \n\\| \n[village \neer \nnen ame sen [en \\| \n\\| \\| Extension of Ngand \\| Bukes Bekesa A and Formal agreement YES \n\\| \nNo proof of \\| \\| piped water a \nB with the LCs for land \nownership. \ni supply awnership(leases) \\| system to 3 \\| \n\\| \\| \nIn the year under review, the District received education development grant of UGX.1,209,116,048 for the construction of; Three (3) classroom block at mabanda Islamic P/s and seed school in kibibi. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.2.1 Positive observations \nI noted the following areas were management had commendable performance; \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}]], "page": 17, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 18, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o Butambala Local Government incorporate Education Development Grants project activities totalling UGX.1,209,116,048 into the District plans and budgetary framework. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needed improvement; \n4.2.2.1 Budgeting", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 18, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 18, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Selection of schools/ projects for Education Development grant Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nThe Accounting Officer explained that the draft assets register had been prepared pending consultation with the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}, [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], "page": 18, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to engage a board of survey to ascertain the number and condition of the assets in all education institutions. \nThe Accounting\u2019 Officer attributed this to delays in the hybrid procurement ~\u00b0 \u00b0 ~ process where the Ministry of Education and Sports is taking lead and in the \nFY 2023/24, UGX.448,175,000 of the funds swept have been re-voted.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}]], "page": 18, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoES and come up with strategies to eliminate procurement bottlenecks that delay the implementation of planned activities. \n4.2.2.2 Inspection for service delivery under the Education Development Grant Construction of 3 classroom block at Mabanda Islamic P/S project with a total expenditure of UGX.139,970,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "observed;", "metadata": {"headings": [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Project Inspection Remarks Pictorial Evidence \\_\\| Recommendation \\| Construction of a 3 As seen from the picture, \nI wat on Accounting classroom block at planting of grass is yet to \nofficer's action. \nMabanda Islamic. \nbe completed. This is meant \nto reduce the impact of soil \nContractor: \nerosion. \nKANYENYA \nENGINEERING \nWORKS LIMITED Management Response \nThe Contractor was \nrequested to take \nadvantage of the rains and \nContract amount: plant grass and clear the \nUGX.892,285,275 Site before retention is \npaid. \n4.3 Micro Scale Irrigation \nPhoto showing 3 classblock at Mabanda Islamic as 29/08/2023 \n\\| \nThe GoU is implementing the Micro Scale Irrigation Programme in Butambala District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers", "metadata": {"headings": [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.3.1 Positive observations. \nI noted the following areas where management had commendable performance; \ne Irrigation equipment worth UGX.493,204,756 was supplied to eleven(11) beneficiary farmers hence, all the funds were utilized to implement program activities. \ne All the 11 planned irrigation equipment had been delivered to selected farmers and all of who had paid co-payment funding. The co-funds had been banked intact with no diversions. \ne The district complied with the selection criteria for the lowest priced technically responsive bid. \ne The supplier did offer training and technical support to the farmer during the warranty period and the quarterly program reports submitted to the Accounting Officer by the irrigation coordinator copies are on file \n4.3.2 Areas of improvement \nI noted the following areas where the District needed improvement; \n4.3.2.1 Budget performance \na) Funding of Micro-Irrigation program \nA review of the approved budget estimates and detailed Central Government Grants performance noted that the District received UGX.493,204,756 as budgeted and all was utilized for the implementation of activities.", "metadata": {"headings": [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 20, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b) Planning", "metadata": {"headings": [{"headings_0": {"content": "b) Planning", "page": 20, "level": 2}}, {"headings_1": {"content": "observed;", "page": 19, "level": 1}}], "page": 20, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that the share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools). I reviewed the planning procedures for the micro irrigation grant and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "b) Planning", "page": 20, "level": 2}}, {"headings_1": {"content": "observed;", "page": 19, "level": 1}}], "page": 20, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The", "metadata": {"headings": [{"headings_0": {"content": "The", "page": 20, "level": 3}}, {"headings_1": {"content": "b) Planning", "page": 20, "level": 2}}], "page": 20, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "The", "page": 20, "level": 3}}, {"headings_1": {"content": "b) Planning", "page": 20, "level": 2}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "zen Hs ARE", "metadata": {"headings": [{"headings_0": {"content": "zen Hs ARE", "page": 22, "level": 5}}, {"headings_1": {"content": "The", "page": 20, "level": 3}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 22, "level": 2}}, {"headings_1": {"content": "zen Hs ARE", "page": 22, "level": 5}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SE", "metadata": {"headings": [{"headings_0": {"content": "SE", "page": 22, "level": 3}}, {"headings_1": {"content": "er", "page": 22, "level": 2}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.27,300,000 amount: Value engineering Contract: county. Kalamba Kikeera Nsubuga equipment Supply", "metadata": {"headings": [{"headings_0": {"content": "UGX.27,300,000 amount: Value engineering Contract: county. Kalamba Kikeera Nsubuga equipment Supply", "page": 22, "level": 2}}, {"headings_1": {"content": "SE", "page": 22, "level": 3}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.41,926,100 amount: Value engineering Contract: \nvillage. county, Kalamba Muhammad equipment Supply of \nEquipment A of of \nservices Tom irrigation Equipment of Baata village, services of irrigation", "metadata": {"headings": [{"headings_0": {"content": "UGX.27,300,000 amount: Value engineering Contract: county. Kalamba Kikeera Nsubuga equipment Supply", "page": 22, "level": 2}}, {"headings_1": {"content": "SE", "page": 22, "level": 3}}, [{"headings_0": {"content": "UGX.27,300,000 amount: Value engineering Contract: county. Kalamba Kikeera Nsubuga equipment Supply", "page": 22, "level": 2}}, {"headings_1": {"content": "SE", "page": 22, "level": 3}}]], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sub at of", "metadata": {"headings": [{"headings_0": {"content": "Sub at of", "page": 22, "level": 5}}, {"headings_1": {"content": "UGX.27,300,000 amount: Value engineering Contract: county. Kalamba Kikeera Nsubuga equipment Supply", "page": 22, "level": 2}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 Ntale", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Ntale", "page": 22, "level": 2}}, {"headings_1": {"content": "Sub at of", "page": 22, "level": 5}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In was and equipment As \n\u00abe ona4.5 farming The \nby All source. She land. and The \npictures. functioning per farmer \nthe installations was bananas farmer I \nnoted acre of", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Ntale", "page": 22, "level": 2}}, {"headings_1": {"content": "Sub at of", "page": 22, "level": 5}}, [{"headings_0": {"content": "\u2014 Ntale", "page": 22, "level": 2}}, {"headings_1": {"content": "Sub at of", "page": 22, "level": 5}}], [{"headings_0": {"content": "\u2014 Ntale", "page": 22, "level": 2}}, {"headings_1": {"content": "Sub at of", "page": 22, "level": 5}}], [{"headings_0": {"content": "\u2014 Ntale", "page": 22, "level": 2}}, {"headings_1": {"content": "Sub at of", "page": 22, "level": 5}}], [{"headings_0": {"content": "\u2014 Ntale", "page": 22, "level": 2}}, {"headings_1": {"content": "Sub at of", "page": 22, "level": 5}}]], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "time", "metadata": {"headings": [{"headings_0": {"content": "time", "page": 22, "level": 4}}, {"headings_1": {"content": "\u2014 Ntale", "page": 22, "level": 2}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that practices audit, a on \nhad the piece horticulture of was", "metadata": {"headings": [{"headings_0": {"content": "time", "page": 22, "level": 4}}, {"headings_1": {"content": "\u2014 Ntale", "page": 22, "level": 2}}, [{"headings_0": {"content": "time", "page": 22, "level": 4}}, {"headings_1": {"content": "\u2014 Ntale", "page": 22, "level": 2}}]], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "using", "metadata": {"headings": [{"headings_0": {"content": "using", "page": 22, "level": 1}}, {"headings_1": {"content": "time", "page": 22, "level": 4}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "well been quotations, of", "metadata": {"headings": [{"headings_0": {"content": "using", "page": 22, "level": 1}}, {"headings_1": {"content": "time", "page": 22, "level": 4}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "had well a", "metadata": {"headings": [{"headings_0": {"content": "had well a", "page": 22, "level": 5}}, {"headings_1": {"content": "using", "page": 22, "level": 1}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as provided the \nthe land. and \nbeen as acre growing \nshown system all coffee mixed \nmade water piece coffee \nof", "metadata": {"headings": [{"headings_0": {"content": "had well a", "page": 22, "level": 5}}, {"headings_1": {"content": "using", "page": 22, "level": 1}}, [{"headings_0": {"content": "had well a", "page": 22, "level": 5}}, {"headings_1": {"content": "using", "page": 22, "level": 1}}], [{"headings_0": {"content": "had well a", "page": 22, "level": 5}}, {"headings_1": {"content": "using", "page": 22, "level": 1}}], [{"headings_0": {"content": "had well a", "page": 22, "level": 5}}, {"headings_1": {"content": "using", "page": 22, "level": 1}}], [{"headings_0": {"content": "had well a", "page": 22, "level": 5}}, {"headings_1": {"content": "using", "page": 22, "level": 1}}]], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ney Ed", "metadata": {"headings": [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018ANS \nSupply~of irrigation The farmer practices mixed equipment of farming of horticulture and kwihangana \nTomatoes on a 3.8 acre piece of Emmanuel, at land. \nNakijju village \n, \nNgando sub county. e As per the quotations, \nall equipment had been provided and I noted that the system Contract: Baata was functioning well as shown engineering services \nin pictures. \nValue of Equipment amount: UGX.41,955,900 \n\\| \n4,4 Transitional Development Ad Hoc Grant-Health \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Health Sub Program Grant is one. The funding enables LGs to allocate funds to priority local development needs that are within their mandate and are consistent with National Priorities. \nTransitional Development ADHOC Grant-Health Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care.", "metadata": {"headings": [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}, [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}]], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "metadata": {"headings": [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], "page": 23, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the implement the following key activities; \nSN \\| Activity \nPlanned Actual quantity \n\u00a9 The District received\u2019 all the \u201cbudgeted Transitional Development Ad Hoc funds amounting to UGX. 3,000,000,000 (100%). The money was advances to Ministry of Defence for the works to be undertaken by the UPDF Engineers Brigade. \n4.4.1.1 Areas of improvement \nI noted the following areas were the District needed improvement; \nBut no works were executed by the UPDF Engineers Brigade \noe \n4.4.1.2 Planning and Budget Performance \n4.4.1.3 Budget allocation of programme expenditure by category \nThe planning and budgeting process for this grant in LGs is guided by the Ministry of Health. Paragraph 4.1.1 of the Grant guidelines 2022/2023 provides that the Grant funds shall be applied to eligible activities in the following thresholds; Infrastructure Projects (Minimum 95%), Investment Servicing (Maximum 2.5%) and Performance Monitoring (Maximum 2.5%). \nThe District allocated 100% to Infrastructure Projects instead of the required minimum of 95% leading to over allocation by UGX.120,000,000 (4%) while, Investment Servicing and Monitoring was allocated NIL... \nMain Expenditure Threshold as Actual Approved Variance Audit Items per the percentage budget (UGX) remark guidelines (budget) \n(A) \ni \nInfrastructure Projects eR eae see ETE \nscacmmmmaccle \nMinimum 95% 100% 3,000,000,000 Over Allocation \\| \nInvestment Servicing Maximum 2.5% \nNIL \nand Monitoring Allocation Performance \nMaximum 2.5 % \nImprovement \nTotal \n\\| \\_3,000,000,000 0% \nIrregular budget allocations may affect the effective implementation of the program. The Accounting Officer acknowledged the observation and promised to adhere to the expenditure thresholds provided in the implementation guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}, [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}]], "page": 23, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}], "page": 24, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the program funds are allocated for the various activities in accordance with. \nThe Accounting Officer explained: that efforts had been made to engage the engineers brigade to provide an explanation for the delays to which no response has been received.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}]], "page": 24, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 25, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage Engineers Brigade with a view of identifying challenges affecting project implementation. \n4.5 Transitional Road Rehabilitation Grant \nThe Government of Uganda in 2008 created the Uganda Road Fund to fund the maintenance requirements of public roads country wide. However, due to limited funds, many roads have been insufficiently maintained and have deteriorated to the point of rehabilitation. \nTherefore, under the transitional road rehabilitation grant, District and Urban Roads that is determined to be of critical social-economic importance but are in poor state, are identified and prioritised for rehabilitation or upgrade. Whereas the end goal is to meet road rehabilitation needs of the district and urban roads countrywide, the grant budget is limited hence the selection of a few beneficiaries at a time. \n\u201cs \nButambala DLG received UGX1,500,000,000, out of UGX.1,500,000,000 budgeted to the implement the following key activities;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 25, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 25, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned target (km) Budget amount \nsii ia \nSE EI REELS NER ELE PO LE RE SCN INE MITA \n~~ 827,422,000 \\| Road rehabilitation Periodic \nmaintenance \nRoad upgrade/Routine mechansied road \n486,961,000 maintenance \nSwamp filling and raising 37 185,617,000", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 25, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Activity", "page": 25, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 25, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 25, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,500,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,500,000,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Activity", "page": 25, "level": 4}}], "page": 25, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the following; \n4.5.1 Positive observations \nI noted the following areas where management had commendable performance; \n4.5.2.1 Project Implementation: ----- \na) Delayed completion of road projects \nSection 2.4 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 specifies implementation timelines as follows; \nI noted delays in achievement of project milestone as shown in the table below. \nDescription Deadline Actual Audit remarks submission", "metadata": {"headings": [{"headings_0": {"content": "1,500,000,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Activity", "page": 25, "level": 4}}, [{"headings_0": {"content": "1,500,000,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Activity", "page": 25, "level": 4}}], [{"headings_0": {"content": "1,500,000,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Activity", "page": 25, "level": 4}}], [{"headings_0": {"content": "1,500,000,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Activity", "page": 25, "level": 4}}], [{"headings_0": {"content": "1,500,000,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Activity", "page": 25, "level": 4}}]], "page": 25, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cone", "metadata": {"headings": [{"headings_0": {"content": "cone", "page": 26, "level": 2}}, {"headings_1": {"content": "1,500,000,000", "page": 25, "level": 3}}], "page": 26, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ra ss RARE AS STR TRE CT", "metadata": {"headings": [{"headings_0": {"content": "cone", "page": 26, "level": 2}}, {"headings_1": {"content": "1,500,000,000", "page": 25, "level": 3}}], "page": 26, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P15\"", "metadata": {"headings": [{"headings_0": {"content": "P15\"", "page": 26, "level": 3}}, {"headings_1": {"content": "cone", "page": 26, "level": 2}}], "page": 26, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "March,", "metadata": {"headings": [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}], "page": 26, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "secon Submission of work plans and \n2022 22/07/2022 Delayed procurement plans \n2 \nSubmission of detailed designs 15\" June, 2022 \n13\" June,2022 On time and BoQs and standard \ncontract documents \nProcurement \na Commencement of works 5 Conclusion of works \n1% Oct, 2022 o6t/02/2023 06/02/2023 31% May, 2023 28%/06/2023 28/06/2023 \nDelayed completion of the project affects the timing of service delivery to the", "metadata": {"headings": [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}, [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}], [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}], [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}], [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}], [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}], [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}], [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}]], "page": 26, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}], "page": 26, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to Human resource gaps in the Works Department where there is a shortage of staff. \nRecommendation \nI advised the Accounting Officer to engage MoPS and MoFPED to have additional staff recruited to the department. Meanwhile, the incomplete works should be rolled over to the FY 223/24 to be implemented of first call. \nb) Unauthorised use of Force Account \nSection 3.2 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 prohibits use of force account during implementation of transitional grant projects. \nHowever, I noted that the District undertook works in the project area worth UGX.184,342,000 using Force Account without authorisation by the Ministry. \n\u2018 the hospital. Importantly, Gombe Hospital is a Government Hospital and the services are free of charge. \nI note that the hospital faces a number of other challenges as highlighted below: \ne Additional funding was being received from the private wing. However, due to its closure, the meager PHC funds cannot finance the operations of the Hospital. \nThe hospital faces chronic shortage of Medicines due to inadequate supplies from e \nNational Medical Stores. This has been made worse due to an influx of patients from neighbouring District. \no lack of X-ray films has made diagnosis challenging. \nThe Accounting Officer explained that the closure of the private wing was a directive from the Rt. Honourable Prime Minister to which the Accounting Officer had no control over. As a result, some operations and staff have been suspended", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}, [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}], [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}], [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}], [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}], [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}], [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}], [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}]], "page": 26, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "community.", "page": 26, "level": 1}}], "page": 27, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the office of the Prime Minister to have the private wing operationalized.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "community.", "page": 26, "level": 1}}], "page": 27, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.6.2 Expired drugs. \nSection 8.2 ESMS provides that expired items/drug should not be part of the stock; they should be removed and put in the designated and as a general rule, any item expiring in three months\u2019 time is short dated. The stores officer should designate a separate part of the storeroom for damaged and expired goods. This area should clearly be labelled as the storage area for expired items, and where possible, should be physically separated from other commodities. The officer should record all expired items in the register (HMIS 088) along with the price from the most recent invoice. \nI observed that some medicines in the stores had expired, not recorded and had not been separated from the rest of the drugs as required by the above section. Refer to", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "community.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "community.", "page": 26, "level": 1}}]], "page": 27, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pictures below;", "metadata": {"headings": [{"headings_0": {"content": "pictures below;", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 27, "level": 2}}, {"headings_1": {"content": "pictures below;", "page": 27, "level": 1}}], "page": 27, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018and with delays by NMS to collect expired drugs thus it- explains-the -presence of huge piles of expired drugs in the Hospital stores.", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 27, "level": 2}}, {"headings_1": {"content": "pictures below;", "page": 27, "level": 1}}], "page": 28, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], "page": 28, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure segregation of expired drugs from storage of drugs with longer shelf life. Meanwhile, periodic monitoring of drug expiries should be conducted. \n4.6.3 Insufficient Staff Housing facilities \nTable 2 of section 2.4 of the Health Sector Service standards & Service delivery standards, 2016 requires that a general hospital should have 80 housing units and ancillary structures. \nReview of the housing conditions at Gombe Hospital revealed that out of the 126 staff employed at the hospital, only 74 were housed by the hospital. Furthermore, inspection of the houses indicated that 36 units were in bad shape with leaking roofs and worn out shatters. \nSTATUS OF Staff house Recommendation Functional but 36 need 36 need renovation. renovation. \n16 Units constructed by Functional \nOccupied by staffs. \n16 Unit constructed by Under construction \nStill under construction need to be completed. \nInsufficient housing causes congestion of the existing structures and affects the ability of staff to offer services. \nThe Accounting Officer attributed this to inadequate funds to renovate and construct new accommodation facilities. However, MoH had been engaged and a plan to renovate the existing houses is underway. \nRecommendation \nI advise the Accounting Officer to continue engaging MoH to secure funding to construct additional staff houses. The Accounting Officer should as well expedite the renovation of the existing houses. \n4.6.4 Non-Functional Medical Equipment at the Hospital \n: \n6 Oven == - x nn BUT/HEALTH/284 Needs repair \nTHEATRE \n\\_", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}]], "page": 28, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Washer Disinfectors \\| BUT/HEALTH/285 Needs repair THEATRE\n8. Equipment stand BUT/HEALTH/291 Out of order THEATRE \\|\n9. Paint Measure BUT/HEALTH/313 Repair THEATRE\n10. Laryngoscope set BUT/HEALTH/314 Out of order THEATRE ii. Fridge \nBUT/HEALTH/390 Out of order/repairable FEMALE\n11. Theatre tray BUT/HEALTH/391 Out of order/repairable FEMALE\n12. X-Ray Machine \nBUT/HEALTH/570 Out of order/repairable RADIOGRAPHY\n13. Ultra Sound Scan BUT/HEALTH/571 Out of order/repairable RADIOGRAPHY\n14. \\| UPS for Scan", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], "page": 29, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- would release Parish Revolving Funds (PRF) to qualifying PPM SACG@s; in - four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], "page": 34, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \n\u00a9 No funds were disbursed to any of the 25 SACCOs in the 1% Quarter and 2\u201d quarter yet UGX. 650,000,000 was expected per quarter, total of UGX.1,300,000,000 for two quarters. \no 25 SACCOs received a sum of UGX.1,300,000,000 instead of UGX.650,000,000 in the 4\u00ae Quarter. \nThis was attributed to inconsistent quarterly disbursements to SACCOs where by25 SACCOs received all the disbursement for the previous quarters in the 4th quarter. \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds to the SACCOs lies with the MoFPED. \nRecommendation \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \nThe Accounting Officer of MoFPED should liaise with MoFPED to ensure that PFR funds are released to SACCOs in accordance with the PDM guidelines. \n4.7.5 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. 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\n\"2 \nList of appendices \nAppendix i-a: Fully implemented out-puts \nN ee Program Sub- PIAP-out Budget Total Out- TotalNo Number of oO program Out-put put activitie fully expenditure s in the implemented out-put activities UGX \\*000\u201d \n1 Human 01-Education 1202030301-Budget for 320026-Promotion 677,318,000 \n1 \nCapital , Sports, and STEI/STEM program of STEM/STEI \nManagement \\| skills \n320157-Primary 4,487,969,00 1 1 u Education Services 0 \n\\|\\_\\| \n1202010201- Basic 000023-Inspection 12 12", "metadata": {"headings": [{"headings_0": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}, {"headings_1": {"content": "3o.owmen- oJ9vs OOLYVN WGd ODDS -O1nd Wd OD3DVS", "page": 35, "level": 1}}, [{"headings_0": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}, {"headings_1": {"content": "3o.owmen- oJ9vs OOLYVN WGd ODDS -O1nd Wd OD3DVS", "page": 35, "level": 1}}], [{"headings_0": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}, {"headings_1": {"content": "3o.owmen- oJ9vs OOLYVN WGd ODDS -O1nd Wd OD3DVS", "page": 35, "level": 1}}], [{"headings_0": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}, {"headings_1": {"content": "3o.owmen- oJ9vs OOLYVN WGd ODDS -O1nd Wd OD3DVS", "page": 35, "level": 1}}], [{"headings_0": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}, {"headings_1": {"content": "3o.owmen- oJ9vs OOLYVN WGd ODDS -O1nd Wd OD3DVS", "page": 35, "level": 1}}], [{"headings_0": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}, {"headings_1": {"content": "3o.owmen- oJ9vs OOLYVN WGd ODDS -O1nd Wd OD3DVS", "page": 35, "level": 1}}]], "page": 35, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "105,195,000", "metadata": {"headings": [{"headings_0": {"content": "105,195,000", "page": 37, "level": 2}}, {"headings_1": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}], "page": 37, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "requirements and and Monitoring \nMinimum standards \nmet by schools and \ntraining institutions \n320162 Capitation 411,869,000 1 1 \nrant (primary) \nBe 320158 Capitation \\| 1,050.204,00 1 i \ngrant (Secondary) 0 00 \n\\|\\| \n320163 Capitation 155,317 1 1 \ngrant (Tertiary) \\| eu 320016 110,000,000 it 1 Management of \\| Education Services \nPopulation, Reduced Morbidity and 320165 Primary 281,406,000 20 20 \nHealth, mortality due to Health care \nSafety and HIV/AIDS. TB and Services \nManagement malaria and other \ncommunicable disease \n= \n000063 Quality 3,000,000,00 3 3 \nassurance teams 0 \n320080 Support to 331,503,000 1 \n1 \nHospitals \n320066 Health 5,841,695,00 1 2 \nsystem \n0 \nStrengthening \nAgro Institutional Extension workers 010015 Extension 1,575,049,00 32 32 industrialisati Strengthenin trained in the entire services \n0 \non g and value chain \ncoordination \nIntegrated Transport Community access and 260002- District, 1,783,734,00 28 28 4 Transport Asset feeder roads Urban and 0 \nInfrastructur Management constructed and Community Access \ne \nmaintained to facilitate Road maintenance \nmarket access \\| \nNatural \\| water Degraded water 000006- Planning 298,358,000 14 14", "metadata": {"headings": [{"headings_0": {"content": "105,195,000", "page": 37, "level": 2}}, {"headings_1": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}, [{"headings_0": {"content": "105,195,000", "page": 37, "level": 2}}, {"headings_1": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}], [{"headings_0": {"content": "105,195,000", "page": 37, "level": 2}}, {"headings_1": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}], [{"headings_0": {"content": "105,195,000", "page": 37, "level": 2}}, {"headings_1": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}]], "page": 37, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Buyende District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Buyende District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index df843d065609541439b9d56dad1b561df4fca112..0000000000000000000000000000000000000000 --- a/reports/Chunks/Buyende District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "eae > Oe ie \ni \n> \nTHE REPUB LIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nFINANCIAL STATEMENTS OF BUYENDE DISTRICT LOCAL GOVERNMENT ON THE \nR THE YEAR ENDED 30\u2122 JUNE, 2023", "metadata": {"headings": [[], []], "page": 1, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "len", "metadata": {"headings": [{"headings_0": {"content": "len", "page": 1, "level": 2}}], "page": 1, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "len", "page": 1, "level": 2}}], "page": 1, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "len", "page": 1, "level": 2}}], "page": 1, "document_name": "Buyende 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}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TABLE OF CONTENTS \nLISE OF ACHORY INS i \niil csstecwsincusivcenns enn rewnceeaninanannes sanenetaennieanenineneiens esuwenmnnneenemmumumNae eeraracamend NONE \nKOPEN ER 1 aa N \nB\u00e4sis; FOF OPIHION 1 sauna. nn ee a a ren \nKey Audit: Male \u201eun. \n1 a aan aan \n1.0 Implementation of the Approved Budget .........s2.2z0222000n0nnnnnnnnen \n1 nun nun nennen \n2.0 Management of the Government Salary Payroll \n10 .....usnsesssnennnennnnnnnennnnnnn nenn nennen \nOther Matter 15 aus nee en a en en nn mann \n3.0 \nImplementation Of Key Government Grants/Programmes (FOCUS AREAS) ........ 15 \nOther Information 34 ee en a ar \nManagement'\u2019s Responsibility for the Financial Statements.......snuseenenennanennennnnnnnnnennnnnnennnnnnn 34 Auditor\u2019s Responsibility for the Audit of Financial Statements.......ueesnsennenennnnnannennnnnnnnnennnnnn 35 \nOther Reporting Responsibilitis....ussemsmnnenannnenennennnnn \n36 n a deen \nReport on the Audit of Compliance with Legislation \n36 .............44sss444HRR Rn nenn nnn nennen nennen \n4.0 Implementation of the Parish Development Model............ussssssennnnnnnnnnn \n36 nennen", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}]], "page": 3, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "APDENGICES:", "metadata": {"headings": [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], "page": 3, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "46 u nn nn rn \nUn \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUYENDE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}]], "page": 3, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], "page": 5, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Buyende 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 Buyende 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": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}]], "page": 5, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \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 Buyende District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.29,648,225,948 out of which UGX.28,218,983,215 was warranted as shown below; \nDetails Budget Warrants % age Recurrent non-wage 8,913,862,687 7,652,688,841 85.9 \\| \nRecurrent Wage 16,904,254,631 16,904,254,631 100.0 Development N 3,830,108,630 3,662,039,743 95.6 Total 29,648,225,948 28,218,983,215 95.2 \nOut of the total warrants of UGX. 28,218,983,215, I reviewed the utilisation of warrants worth UGX.19,337,975,531 (69%) as summarised in the table below \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \na Wage expenditure (Payroll audit/FS- 15,804,253,087 \\| 15,804,253,087 \n56%", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}]], "page": 5, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "audit)", "metadata": {"headings": [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 6, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Theme area-PD\u2019M expenditure 73,041,344 15,877,294 431 56% audited \n\\|\\_ \n\\| \n3 Focus area-DDEG \n354,548,363 16,231,842,794 58% 4 Focus area-Education grant - 739,143,170 16,970,985,964 60% Formerly SFG \n5 Focus area-UGIFT (Infrastructure) 920,800,000 17,891,785,964 63% 6 Focus area-Water development 840,359,059 18,732,145,023 66% grant (Piped water, and Rural water \nand Sanitation grant)", "metadata": {"headings": [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 6, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Outputs/activities under budget 410,580,508 19,142,725,531 68% performance review (URF Road \nrehabilitation maintenance fund \nI \n8 Focus area- Microscale Irrigation 195,250,000 19,337 ,975,531 69%", "metadata": {"headings": [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 6, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "_Scheme", "metadata": {"headings": [{"headings_0": {"content": "_Scheme", "page": 6, "level": 3}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}], "page": 6, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total of the utilised warrants 19,337,975,531 audited", "metadata": {"headings": [{"headings_0": {"content": "_Scheme", "page": 6, "level": 3}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}], "page": 6, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}, {"headings_1": {"content": "_Scheme", "page": 6, "level": 3}}], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.1 Performance of Local Revenue \nAccording to the approved budget, the DLG planned to collect The", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}, {"headings_1": {"content": "_Scheme", "page": 6, "level": 3}}], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "local revenue of UGX. 416,000,000, however; by the end of the Officer should ensure year, only UGX.204,824,300 had been collected representing enforcement \nof 49.2% performance. The summary is in the table below. \ncompliance within the LLGs to curb the vice Approved Actual Variance of spending at budget Collections (UGX) source. The (UGX) (UGX) Accounting Officer \nRevenues \nthe internal controls", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}]], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "A (ein", "metadata": {"headings": [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Revenues \ncollection to ensure \n00 \n00 revenue by LLGs. \nThe DLG collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nThe under collection of local revenue was attributed to the", "metadata": {"headings": [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}, [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}]], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "A (ein", "page": 7, "level": 6}}], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Expenditure at source by the LLGs. e \nFailure to receipt collected revenue by LLGs. e \ne The distortion of the fishing activities on lake Kyoga by the Presidential pronouncements. \nThe Accounting Officer stated that management had written to LGFC requesting for the District to be enrolled onto the IRAS as a way of mitigating the poor performance. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.29,648,225,948 to The", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "A (ein", "page": 7, "level": 6}}, [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "A (ein", "page": 7, "level": 6}}]], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implement the various programmes, out of which Officer should engage UGX.28,218,983,215 was warranted resulting in a shortfall of the \nrelevant UGX.1,429,242,733 representing 95% performance. \nauthorities and ensure that all \n05 Tourism 90,000,000 90,000,000 0 100.0 Development \n06 Natural 1,198,550,929 1,180,323,929 18,227,000 98.5 Resources, \nEnvironment, \nClimate Change, \nLand And Water \n07 Private 68,319,432 68,319,432 100.0 Sector \nDevelopment \n09 Integrated 498,640,524 481,205,757 17,434,767 96.5 Transport \nInfrastructure \nAnd Services \n10 Sustainable 7,813,000 5,460,000 2,353,000 Urbanisation \nAnd Housing \n100.0 Transformation \n12 Human 19,952,189,11 19,069,909,36 882,279,747 95.6 Capital 3 6 Development \n8.1 Transformation \n15 Community 44,000,000 44,000,000 100.0 Mobilization And \nMindset Change \n16 Governance 3,417,448,180 3,041,378,294 376,069,886 89.0 ! f 1 1 \nAnd Security \n18 Development 674,840,837 561,509,684 113,331,153 3.2 Plan \nImplementation \n948 214 734 \nThe UGX.1,429,242,734 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nSN Programme \nAmount not Activities partially/ not warranted \nimplemented \n1 01 Agro-", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}]], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- General Staff Salaries Industrialization \n2 03 Sustainable \n6,513,876 Welfare & entertainment. Petroleum Travel inland Development \n3 06 Natural Resources, \n18,227,000 General Staff Salaries Environment, Climate \nTravel inland \nChange, Land And \nWorkshops, Meetings and Water \nSeminars \n4 09 Integrated \n17,434,767 Welfare & entertainment. Transport \nMaintenance - Transport Infrastructure And Equipment Services Transfers to other", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], "page": 8, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Travel inland \nPrinting, Stationery, Photocopying and Binding Information \nand Communication \nTechnology Services. Advertising and Public Relations \nMembership dues and Subscription fees. \n8 16 Governance And \n376,069,886 General Staff Salaries Security Information and Communication \nTechnology Supplies. Welfare and Entertainment Allowances (Incl. Casuals, Temporary, \nsitting allowances \nOfficial Ceremonies and State Functions \nTransfer to Other Government Units \nFuel, Lubricants and Oils Maintenance - Transport Equipment \nEx-Gratia for Political leaders. \nBoards, Committees and Council Allowances Electricity \n18 Development Plan 113,331,153 Printing, Stationery, Implementation \nPhotocopying and Binding Travel inland \nMaintenance - Transport Equipment \nGeneral Staff Salaries \nStaff Training \nWelfare and Entertainment Allowances (Incl. Casuals, Temporary, \nsitting allowances \nTotal \n1,429,242,734 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nProgramme \nAmount not Activities partially/ not warranted \nimplemented \n01 Agro-Industrialization -20,369,316 General Staff Salaries \n03 Sustainable Petroleum \n6,513,876 Welfare & entertainment. Development Travel inland \n0\\} SHUN \n\\| [e1aUa5 YOReULOJUT \u2018SODINag \nS43ySues Judes PIS \u201cYOREDIUNWWO5 \nleude> WEUdojanagq \nuewny SaJ\u0131nosay SJewp Plgeulejsns Puy Jopas Puy Puy ai", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}]], "page": 9, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "wnsjoag", "metadata": {"headings": [{"headings_0": {"content": "wnsjoag", "page": 10, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 10, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "metadata": {"headings": [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}, {"headings_1": {"content": "wnsjoag", "page": 10, "level": 1}}], "page": 10, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u20ac0 99 due Jajey Hodsues) S8IIAIaS Sulsnoy 79 69 ru) OT \n11 Digital \n73,030,231 aoe. 99.98 Transformation \n12 Human Capital 7 19,069), 909,3 18,488,264,4 4 96.95 Development 66 56 14 Public Sector", "metadata": {"headings": [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}, {"headings_1": {"content": "wnsjoag", "page": 10, "level": 1}}, [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}, {"headings_1": {"content": "wnsjoag", "page": 10, "level": 1}}], [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}, {"headings_1": {"content": "wnsjoag", "page": 10, "level": 1}}]], "page": 10, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "eee 1,768,764,93 100.17", "metadata": {"headings": [{"headings_0": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}, {"headings_1": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}], "page": 11, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Transformation \n6 \n15 Community \n44,000,000 46,520,000 1105.73 Mobilization And \nMindset Change SALE +a 16 Governance And", "metadata": {"headings": [{"headings_0": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}, {"headings_1": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}], "page": 11, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2,750,045,82", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], "page": 11, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Security 9,684 4 8 18 Development Plan 561,5 374,258,587 TT 66.65 Implementation \n\\| \nTotal 28,218,983, 27,098,630, 96% 214 \n979 \n18 Development Plan \n113,331,153 Printing, Stationery, Implementation \nPhotocopying and Binding Travel inland \nMaintenance - Transport Equipment \nGeneral Staff Salaries \nStaff Trainin \nWelfare and Entertainment Allowances (Incl. Casuals, Temporary, sitting allowances) \nTotal \n1,429,242,734 \nUtilization of Warrants The Accounting 1.3 Out of the total warrants of UGX.28.2Bn availed during the year, Officer should ensure UGX.27.09Bn was utilized by the entity resulting in un-utilized that \nthe warrants of UGX.1.1Bn representing utilization of 96% as shown unmplemented \nin the table below; \nactivities are rolled over to the net financial year. \nThe warrants that were not utilized were meant for the following \nkey activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nProgramme Amount not Activities partially/ utilised not implemented \n01 Agro- 2,003,956 Travel inland Industrialization \nThe Accounting Officer attributed this to late clearance of recruitment by MoPS cleared the entity for recruitment.", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}, [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}]], "page": 11, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lack of appropriate performance indicators and targets in the work plans Regulation 11 (2) b of the Public Finance Management The Accounting Regulations, 2016 states that the work plan of a vote shall indicate Officer should ensure the key performance indicators to be used to gauge the outputs. that the staff that attended the NPA Part A of the performance contract for Accounting Officers outlines training on the upload the core performance requirements against which their of outputs to correct performance should be assessed in regard to achievement of indicators are planned results. This requires the Accounting Officer to be involved in the assessed on the extent to which annual key performance budgeting process to indicators and targets are achieved for key projects and/or support other programs. departments and the planning unit. I reviewed the approved work plan and sampled 13 outputs with a total of 14 activities. I noted the following; e One (01) output worth UGX.2,860,473,123 did not have activities. Ten (10) outputs with twelve activities did not have clear e targets e Two outputs with two activities had clear performance indicators and targets as summarized in the table below and detailed in appendix 1. Table showing performance indicators and targets Category No. of No. of No of Expend % of outputs Activiti activities iture Quantif outputs sampled es with without Amoun ication clear clear t (UGX) of perform performa outputs ance nce indicato indicators rs and and \u201eEarges, Cares FTSE oma \\| nmel 0.287 quantified outputs en not pa ab apt ns quantified a 2 12 6.703 1.5 Implementation of outputs I assessed the implementation of two (2) outputs with two (2) activities worth UGX.0.28Bn and noted that they were fully implemented. Refer to appendix 2. Table showing performance indicators and targets No of No.of No of No of Expendi activitie Activit activiti activitie ture s in the ies s not Amount outputs fully impleme (UGX) imple nted mente Fully impleme nted outputs 1.6 Delivery of Services from Implemented Activities I undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. I made the following observations: 1.6.1 Service Delivery under URF I sampled three (03) out of seven (07) activities with a total expenditure of UGX.181,938,180. The significant findings are provided in the", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}, [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}]], "page": 12, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Agro- \ne Three demonstration sites had been set up as planned \ne Fully implemented Industrialization \nand irrigation equipment had been installed. The \nequipment were found to be functional.\n2. 11 Digital I sampled 14 households, each received their \u00ab Fully Implemented. Transformation \nUGX.1,000,000. This was used to implement PDM projects.", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], "page": 14, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "12 Human Capital Only four out of the five construction projects were e This negatively Development completed and are in use. \naffects the assessment of the e At the time of inspection, works at one project (Kisaikye \nimpact of the un primary school) were not complete. Plastering, painting, \nfinished project to floor finishes were not yet done, Windows and glasses \nthe communities. had not been fixed. The water tank had not been installed \nand the contractor had abandoned the project", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], "page": 14, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. 12 Human Capital e Construction works were still ongoing with a completion \u00ab Health \nservice Development \npercentage of approximately 85%. The facility was not \ndelivery to the yet in use. \nbeneficiaries has been delayed", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], "page": 14, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM \n155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four FYs from \nto \nto which I \nNo\\_ Observation Recommendation 2.1 Utilization of the Wage Budget \nThe Accounting The DLG had an approved wage budget of Officer should UGX.15,109,843,897, and obtained supplementary funding of ensure that all funds UGX.1,794,410,734 resulting into a revised wage budget of released for wage UGX.16,904,254,631 which was all warranted. \nare utilized fully. \nOut of the total warrants, UGX.15,804,253,087 was utilized by the DLG resulting in un-utilized warrants of UGX.1,100,001,243 representing utilization of 93% as summarized in the table below; \nAppro Supple Revise Warran Payment Unspent ved mentar d ts UGX. s UGX. Balance Budg y UGX. Budget Bn Bn UGX. Bn et Bn UGX. \nUGX. \nBn \nBn \n15.10 1.79 16.90 16.90 \\| 15.80 \\| 1.10 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.1,100,001,243 \ne The supplementary funding of UGX.751,478,576 was not utilized \n2.2 Validation of employees on the entity payroll \nThe District had 1,580 employees on the IPPS payroll of which The", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}, [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}]], "page": 14, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "2,750,045,82", "page": 11, "level": 2}}], "page": 15, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,451 (92%) were fully verified, 73 (5%) partially verified and Officer should use 56 (4%) did not show up. \nthe validated", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "2,750,045,82", "page": 11, "level": 2}}], "page": 15, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], "page": 15, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In addition, 03 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. \nThe summary of the validation exercise is shown in the table", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}, [{"headings_0": {"content": "payroll.", "page": 15, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}]], "page": 15, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 8}}], "page": 15, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details No. of Annual base Individuals (UGX) \n\\| \nNumber of staff as per the payroll 1,580 16,123,810,260 June 2023) \n1,451 \n14,897,222,868 complete/fully verified) (A \nPartially verified (individuals 805,420,428 whose information availed at the \nphysical verification did not fulfil \nThe following observations were made; \na) 1,451 (92%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 73 (05%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 8}}, [{"headings_0": {"content": "below;", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 8}}], [{"headings_0": {"content": "below;", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 8}}], [{"headings_0": {"content": "below;", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 8}}], [{"headings_0": {"content": "below;", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 8}}], [{"headings_0": {"content": "below;", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 8}}]], "page": 15, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "appointment.", "metadata": {"headings": [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], "page": 16, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "c) A total of 56.(03%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \n34 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \n12 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nA total of UGX.27,374,821 was paid as salary to 12 employees in question after exit and this is considered a financial loss to Government. \niii. \nI further noted that 10 individuals who were paid UGX.54,641,196 in the last four years, were not accounted for and these were omitted from the validated payroll. \nd) 03 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer acknowledged that the records captured for the employees in this category are accurate. \nThe Accounting Officer responded that the District had", "metadata": {"headings": [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}, [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}]], "page": 16, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payroll and data captured by NIRA on the National IDs. The engage the affected \\| information is critical in the identification of an individual. \nstaff and ensure that employee Inconsistent information undermines the integrity of the records are duly District\u2019s records and may complicate the employee service updated \nand history and retirement procedures. Where the errors in dates brought to the 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 responded that the affected staff had specified \ntimeline been notified and the reconciliation process had kick started. for", "metadata": {"headings": [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "appropriate", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 17, "level": 2}}, {"headings_1": {"content": "appointment.", "page": 16, "level": 2}}], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer further explained that he had asked action the individual employees to avail copies of their personal data \nforms at the point of entry. \n2.4 Findings from Other Special Audit Procedures \nI undertook other special audit procedures to review the oe The Accounting accuracy of the payroll including planning, budgeting and \nOfficer should payments for the period of four years (2019/2020-2022/2023). \nreconcile payrolls on a I noted that; \nmonthly basis a) 3,608 employee records were captured on wrong \nto ensure that scale/notches leading to an over computation of salaries are paid UGX.124,814,519 and under computation of accurately as", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 17, "level": 2}}, {"headings_1": {"content": "appointment.", "page": 16, "level": 2}}, [{"headings_0": {"content": "appropriate", "page": 17, "level": 2}}, {"headings_1": {"content": "appointment.", "page": 16, "level": 2}}]], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.370,982,136.", "metadata": {"headings": [{"headings_0": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 2}}], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "per the salary scales and b) A total of. 146 employees were not paid salary amounting \nbudget for to UGX.335,266,136 in the period under review leading to \nannual salary arrears", "metadata": {"headings": [{"headings_0": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 2}}], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "increments where \nc) Over-remittance of UGX.135,032,175 and under- necessary. In remittance of UGX 509,004,160 of statutory deductions \naddition, the were made by the entity during the period. \nHCM system should be d) Sa Over-remittance of UGX.179,565,783 and under- reviewed by the remittance of UGX.146,733,305. of non-statutory Ministry of deductions were made by the entity during the period. \nPublic Service to automate the The Accounting Officer responded that steps had been taken \nincrements \nto engage the MoPS to automate annual salary increments. \nsince they are based \non The Accounting Officer explained that, the recruitment of \nindividual \nParish Chiefs and Town agents to implement the Parish", "metadata": {"headings": [{"headings_0": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 2}}], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "appointment", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}, {"headings_1": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development Model exhausted the District\u2019s quota on IPPS \nanniversaries. which resulted into delayed access the main payroll. \npayments had been halted due to abscondment. The\\} e The Accounting Accounting Officer further indicated that the issue of Officer should overpayments was still being investigated by the District \nensure that the management. salary arrears position is verified by Internal Auditor General and a certificate of arrears \nis obtained before payment of the arrears made by the MoFPED \ne The Accounting Officer should put in place controls to ensure that", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}, {"headings_1": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}, [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}, {"headings_1": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}], [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}, {"headings_1": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}], [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}, {"headings_1": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}]], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "non-statutory", "metadata": {"headings": [{"headings_0": {"content": "non-statutory", "page": 18, "level": 3}}, {"headings_1": {"content": "appointment", "page": 17, "level": 2}}], "page": 18, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "deductions are", "metadata": {"headings": [{"headings_0": {"content": "non-statutory", "page": 18, "level": 3}}, {"headings_1": {"content": "appointment", "page": 17, "level": 2}}], "page": 18, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "always", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 18, "level": 8}}, {"headings_1": {"content": "non-statutory", "page": 18, "level": 3}}], "page": 18, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "accurately", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "always", "page": 18, "level": 8}}], "page": 18, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "computed and promptly paid as per the payroll register. Besides, in case of any amounts over remitted these should be followed up with a view of recovery. \n2.5 Delayed deletion of employees from the payroll \nThe Accounting I noted that UGX.33,564,219 was paid to 02 staff who had Officer \nshould either been retired, transferred, absconded or died. These initiate a process of resulted into financial loss to government. \ndeleting these names on the The Accounting Officer responded that although the National payroll. For staff on Identity Cards for the staff in question indicated an earlier date transfer of service, of birth compared to the IPPS records, management had the", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "always", "page": 18, "level": 8}}, [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "always", "page": 18, "level": 8}}]], "page": 18, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], "page": 18, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "followed the Guidelines in the Uganda Public standing orders Officer \nshould \n. Out of 602. approved positions, a total of 335 Service and positions were filled leaving a gap of 267 vacant \nMoFPED to positions. In addition, 01 position was over-filled. \nhave these positions filled \nii. \nThe entity did not have an approved and costed staff \nestablishment for primary, secondary and tertiary \\|e The Accounting institutions while the staff structure for health facilities \nOfficer should issued by Ministry of Health was not incorporated into \nengage", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}]], "page": 18, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "relevant the district approved structure. \nstakeholders to develop and iii. Relatedly, 04 staff on the payroll were not on the staff \nimplement a list. costed staff structure for The Accounting Officer responded that efforts had been made \nthe District to use the available staff and also secure additional funds \nwithin a specific through seeking clearance to recruit and recruitment plan but \ntimeframe. \nthe District did not receive any positive response. \ne The Accounting The Accounting Officer pledged that they have taken note of \nOfficer should the gap and pledge to contact the responsible Ministries for \nliaise with the same. \nMinistry of Public Service The Accounting Officer noted that the staff in question had \nto ensure the contradicting records on both NIRA and IPPS. \nintegration of the staff list into the IPPS to allow for easier interface. \nOther Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Implementation Of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}]], "page": 19, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}], "page": 19, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.1 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \noe 09 Projects/programs worth UGX.633,369,475 were screened for likely environmental and social impacts, had environment and social management plans and the screened Projects/programs reported on the implementation of prescribed mitigation measures. \nThe District incorporated Education Development Grants Project activities totalling oe \nUGX.769,229,529 into the consolidated district plans and budgetary framework. \noe UGX.736,229,000 (95%) was allocated for capital development works while UGX.33,000,529 (05%) to investment service costs as per the guidelines. \noe All the UGX.769,229,529 budgeted funds were received out of which UGX.739,143,170 was spent resulting in an underutilisation of UGX.30,086,359 \noe The entity paid a sum of UGX.633,369,475 to approved/eligible capital Projects. \noe I noted that all funds were spent on activities within the approved Education Development grant work plan. \nAll procurement contracts were awarded to the bidders who passed the preliminary e", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}]], "page": 19, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "stage of evaluation and as such could proceed to the next stage. \noe I observed that the Procurement Committees of 09 Projects/programs sought guidance from the District specialists for contracts worth UGX.769,229,529, \no All Projects had proper contract management records such as approval of award by contracts committee, Particular Condition of Contract (PCC) clauses, contract implementation plans and procurement management committees as required. \noe I noted that 09 Projects/programs which could result in environment and social risks/impacts were signed with Particular condition of contract clauses. \noe I noted that for all the 09 Projects/programs worth UGX.769,229,529, contract managers were appointed from user groups or sector specialists. The District Education Officer was appointed as the project manager. \noe I noted that 08 projects worth UGX.769,229,529 were sufficiently supervised by their respective user committees. \ne I noted that expenditure was adequately supported. \ne I noted that 09 Projects worth UGX.769,229,529 were reviewed by the internal audit. \n3.1.2 Areas of improvement \na) Failure of PMCs to submit monthly Project/program progress and financial", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}]], "page": 20, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "reports", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], "page": 20, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Section 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that it\u2019s important to file all critical documentation related to the Project Site meetings. The Contract Manager (DEO) should ensure that proper site Minutes are prepared and made readily available alongside critical documents such as site visit reports. All these reports should be kept at the District Education Office with copies available at the site. \nThe Accounting Officer should task the responsible department head to always ensure that monthly progress reports are prepared and approved. \nMonitoring and Evaluation \nb) Execution of Monitoring and Evaluation \nSection 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President\u2019s Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/ municipality level. \nI noted that; \ne Eight (09) projects worth UGX.769,229,529 were visited by the LG and the quarterly progress reports were on file. \ne Although the quarterly progress reports were on file, the visiting teams were not composed of the required personnel for example, the site inspection teams for all the eight (09) Projects lacked a MoES engineering assistant, the DEC and RDC. \nLack of proper team composition may affect identification of technical anomalies which may lead to shoddy works. The Accounting Officer did not respond to the issue. \nThe Accounting Officer should ensure that the site inspection teams include a MoES engineering assistant, the DEC and RDC as required. \nc) Implementation of Monitoring and Evaluation Recommendations \nSection 5.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires Budget allocations should be used to enhance the oversight role of the DEO/MEO by for example: Carry out monitoring and support supervision including, follow up to ensure that: schools have been inspected; inspection reports are accurate; and recommendations are being", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}, [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}]], "page": 20, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 21, "level": 6}}, {"headings_1": {"content": "reports", "page": 20, "level": 8}}], "page": 21, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that seven (09) Projects/programs worth UGX. 769,229,529 had quarterly supervision reports on file with recommendations; however, these lacked measurement sheets or a comparison between expected and actual works. There was no evidence of follow-up of the previous quarter\u2019s recommendations. \nd) Status of Project Implementation/Inspection for service delive \nI sampled four (04) projects with a total expenditure of UGX.409,702,182 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. Inspections carried out on 6/12/2023 and 7/12/2023 revealed the following; \nTable showing the extent of service delive Progra Activity details Pictures \nTotal Summary of Audit mme expenditure findings conclusion (UGX) (Time, Quality, \nQuantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 21, "level": 6}}, {"headings_1": {"content": "reports", "page": 20, "level": 8}}, [{"headings_0": {"content": "implemented.", "page": 21, "level": 6}}, {"headings_1": {"content": "reports", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 21, "level": 6}}, {"headings_1": {"content": "reports", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 21, "level": 6}}, {"headings_1": {"content": "reports", "page": 20, "level": 8}}]], "page": 21, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 6}}], "page": 22, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of a \nAT \\|. of The contract was 74,816,765 At the time \nv \n\u2019 \ntwo classroom inspection, partially block with office", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 6}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 6}}]], "page": 22, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Seat", "metadata": {"headings": [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], "page": 22, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "works were not implemented and Store and \ncomplete. resulting into installation of \nPlastering, delayed service Lightening \npainting, floor delivery to the Arrestor at \nfinishes were not community. Kisaikye IFC P/S \nyet done, \nWindows and \nglasses had not \nbeen fixed. The \na Y \nwater tank had we \nnot \nbeen installed. \n~~ Construction of a \ntwo classroom \nblock with office \nand Store and \nig installation of A \n410,031,240 At the time of There was timely t \nt \ninspection, completion of works were works, which complete and resulted in timely the building was service delivery. Lightening ir ee evidently \nin use. \nArrestor \nat \nBuyende P/S \nConstruction of a \n115,682,278 At the time of There was timely two classroom \ninspection, completion of block with office \nworks were works, which and Store and \nsubstantially resulted in timely installation of completed. service delivery. Lightening \nArrestor \nat \nNaloose P/S \n", "metadata": {"headings": [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}, [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}]], "page": 22, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. HUMAN Construction of a \n109,171,899 At the time of There was", "metadata": {"headings": [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], "page": 22, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Progra Activity details Pictures \nTotal Summary of Audit mme expenditure findings conclusion (UGX) (Time, Quality, \nQuantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \u2018arrestor not\\| = \\| had \nyet \nbeen installed and there was no label on the wall to show date of construction. \nThe construction of a two classroom block at Kisaikye IFC Primary school was awarded to Ms Alfonse engineering services LTD under procurement reference BUYE 830/WRKS/2022-23/00013 at a contract price of UGX.114,227,186. The contract start date was 18/11/2022 while the intended completion date was 17/3/2023. \nBy the end of the financial year, 30 June 2023, UGX.74,816,765 (65%) had been paid to the contractor. \nInspections carried out on 7 December 2023 revealed that the building was incomplete as shown in the table above implying that the project was 8months behind schedule with the following works not yet covered; \nSN Pending works \nAmount as per BOQ", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}]], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Windows 11,688,000", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "[2. Doors 2", "metadata": {"headings": [{"headings_0": {"content": "[2. Doors 2", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3. Floor finishes \n2,938,500\n4. Wall finishes", "metadata": {"headings": [{"headings_0": {"content": "[2. Doors 2", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "[2. Doors 2", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4,704,000", "metadata": {"headings": [{"headings_0": {"content": "4,704,000", "page": 23, "level": 3}}, {"headings_1": {"content": "[2. Doors 2", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5. Roof water drainage N 6,274,600\n6. Lightning protection \n\\_\\_\\_2,620,000\n7. Fixtures and furniture \n1,900,000\n8. Provision of billboard describing works to be", "metadata": {"headings": [{"headings_0": {"content": "4,704,000", "page": 23, "level": 3}}, {"headings_1": {"content": "[2. Doors 2", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "4,704,000", "page": 23, "level": 3}}, {"headings_1": {"content": "[2. Doors 2", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "220,000", "metadata": {"headings": [{"headings_0": {"content": "220,000", "page": 23, "level": 2}}, {"headings_1": {"content": "4,704,000", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "= done", "metadata": {"headings": [{"headings_0": {"content": "= done", "page": 23, "level": 3}}, {"headings_1": {"content": "220,000", "page": 23, "level": 2}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "= done", "page": 23, "level": 3}}, {"headings_1": {"content": "220,000", "page": 23, "level": 2}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. Plant at least 10 trees around the site", "metadata": {"headings": [{"headings_0": {"content": "= done", "page": 23, "level": 3}}, {"headings_1": {"content": "220,000", "page": 23, "level": 2}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "250,000", "metadata": {"headings": [{"headings_0": {"content": "250,000", "page": 23, "level": 2}}, {"headings_1": {"content": "= done", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|\\_\\_\\| Sub total 32,228,100", "metadata": {"headings": [{"headings_0": {"content": "250,000", "page": 23, "level": 2}}, {"headings_1": {"content": "= done", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pat 18% 5,801,058", "metadata": {"headings": [{"headings_0": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}, {"headings_1": {"content": "250,000", "page": 23, "level": 2}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}, {"headings_1": {"content": "250,000", "page": 23, "level": 2}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "38,029,158", "metadata": {"headings": [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A performance security of 10% of the contract price that was required as per GCC 52.1 \nHe stated that the remaining funds would be rolled over to FY 2024/25 to complete the project. \nThe Accounting Officer also indicated that the Lightening arrestor and water tank at Kitukiro p/s would be installed and connected before payment of retention money. \nThe Accounting Officer together with the project manager should devise strategies of completing the pending works. \nThe Accounting Officer should also consider enforcing clause GCC 60.1 of the special conditions of contract where the contractor pays 15% of the value of works not completed (5,704,374) to cater for additional costs of completing the works to enable another contractor complete the pending works. \nThe Accounting Officer should also ensure that the lightning arrestor and water tank at Kitukiro Primary school are connected. \n3.2 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nBuyende District received all the budgeted funds of UGX.196,550,000, (100%) to implement the following activities. \nSN Category Activity \ni Complementary services Training of farmers Setting up demo farms \nI designed audit procedures to assess whether the utilization of the programme was done in accordance with the grant guidelines. \nThe following were my observations; 3.2.1 Positive observations \ne [noted that the District received all the budgeted funds totalling UGX.196,550,000 all of which were spent on complementary activities since it was the first time for the entity to be enrolled on the program. \n3.3 Implementation Of Uganda Intergovernmental Fiscal Transfers (UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}, [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}]], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 25, "level": 2}}, {"headings_1": {"content": "38,029,158", "page": 23, "level": 3}}], "page": 25, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "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. \nBuyende District received UGX.920,000,000, out of UGX.920,000,000 budgeted to the implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 25, "level": 2}}, {"headings_1": {"content": "38,029,158", "page": 23, "level": 3}}, [{"headings_0": {"content": "Program", "page": 25, "level": 2}}, {"headings_1": {"content": "38,029,158", "page": 23, "level": 3}}], [{"headings_0": {"content": "Program", "page": 25, "level": 2}}, {"headings_1": {"content": "38,029,158", "page": 23, "level": 3}}]], "page": 25, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SN Activity", "metadata": {"headings": [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], "page": 25, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Planned quantity quantity \nActual q quanti [1 Upgrade of Bukungu H/C II to HCIII \\| 1 \n1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.3.1 Positive observations \nI noted that the District received all the budgeted funds totalling UGX. 920,000,000 e \nall of which was spent during the year implying 100% funding and absorption. \ne Acomparison of UGIFT activity implemented (Upgrade of Bukungu H/C II to HCIII) with the annual work plan and budget revealed that the activities were budgeted for. \nReviews revealed that the implemented output was a health centre up grade and e \nnot a rehabilitation and therefore did not require a letter of no objection. \ne All the funds were allocated to the upgrade activities as per the MoH guidelines. \n333 Areas of improvement \na) Budget allocation for monitoring and supervision \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects. \nA review of the budget allocations of monitoring and supervision of projects revealed that there were over budget allocations of 2.5% as shown in the table below; \nconstruction \nHealth", "metadata": {"headings": [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}, [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}]], "page": 25, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "including", "metadata": {"headings": [{"headings_0": {"content": "including", "page": 26, "level": 2}}, {"headings_1": {"content": "SN Activity", "page": 25, "level": 3}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 26, "level": 8}}, {"headings_1": {"content": "including", "page": 26, "level": 2}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Geotechnical", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 26, "level": 8}}, {"headings_1": {"content": "including", "page": 26, "level": 2}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget)", "metadata": {"headings": [{"headings_0": {"content": "Budget)", "page": 26, "level": 8}}, {"headings_1": {"content": "Development", "page": 26, "level": 8}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Investigation on the selected sites \nMaintenance of", "metadata": {"headings": [{"headings_0": {"content": "Budget)", "page": 26, "level": 8}}, {"headings_1": {"content": "Development", "page": 26, "level": 8}}, [{"headings_0": {"content": "Budget)", "page": 26, "level": 8}}, {"headings_1": {"content": "Development", "page": 26, "level": 8}}]], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "buildings", "metadata": {"headings": [{"headings_0": {"content": "buildings", "page": 26, "level": 8}}, {"headings_1": {"content": "Budget)", "page": 26, "level": 8}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Completion of unfinished \nstructures \nProvision of auxiliary structures \nfor support services \nTotal", "metadata": {"headings": [{"headings_0": {"content": "buildings", "page": 26, "level": 8}}, {"headings_1": {"content": "Budget)", "page": 26, "level": 8}}, [{"headings_0": {"content": "buildings", "page": 26, "level": 8}}, {"headings_1": {"content": "Budget)", "page": 26, "level": 8}}], [{"headings_0": {"content": "buildings", "page": 26, "level": 8}}, {"headings_1": {"content": "Budget)", "page": 26, "level": 8}}], [{"headings_0": {"content": "buildings", "page": 26, "level": 8}}, {"headings_1": {"content": "Budget)", "page": 26, "level": 8}}], [{"headings_0": {"content": "buildings", "page": 26, "level": 8}}, {"headings_1": {"content": "Budget)", "page": 26, "level": 8}}]], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "920,000,000", "metadata": {"headings": [{"headings_0": {"content": "920,000,000", "page": 26, "level": 3}}, {"headings_1": {"content": "buildings", "page": 26, "level": 8}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Over budget allocations negatively affect achievement of the intended health services in other areas. The Accounting Officer responded that all funds had been allocated towards the upgrade, however, verifications revealed that UGX.45,000,000 was allocated to monitoring which was more than 2.5% required. \nThe Accounting Officer should always ensure that budgeting is done within the planned", "metadata": {"headings": [{"headings_0": {"content": "920,000,000", "page": 26, "level": 3}}, {"headings_1": {"content": "buildings", "page": 26, "level": 8}}, [{"headings_0": {"content": "920,000,000", "page": 26, "level": 3}}, {"headings_1": {"content": "buildings", "page": 26, "level": 8}}]], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "thresholds.", "metadata": {"headings": [{"headings_0": {"content": "thresholds.", "page": 26, "level": 1}}, {"headings_1": {"content": "920,000,000", "page": 26, "level": 3}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 26, "level": 8}}, {"headings_1": {"content": "thresholds.", "page": 26, "level": 1}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGIFT Projects implemented on untitled Land \nThe PS/ST in a letter dated 04'\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the District did not have a land title for the UGIFT project worth UGX.915,944,536 implemented as shown in the table below. \nProject \nLand Location Land Contract Payments (UGX) size Amount (UGX)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 26, "level": 8}}, {"headings_1": {"content": "thresholds.", "page": 26, "level": 1}}, [{"headings_0": {"content": "b)", "page": 26, "level": 8}}, {"headings_1": {"content": "thresholds.", "page": 26, "level": 1}}], [{"headings_0": {"content": "b)", "page": 26, "level": 8}}, {"headings_1": {"content": "thresholds.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(acres)", "metadata": {"headings": [{"headings_0": {"content": "(acres)", "page": 26, "level": 3}}, {"headings_1": {"content": "b)", "page": 26, "level": 8}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Upgrade Bukungu \\| Bukungu \u201c2and% \\| \nof Kidera 915,944,536 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "(acres)", "page": 26, "level": 3}}, {"headings_1": {"content": "b)", "page": 26, "level": 8}}, [{"headings_0": {"content": "(acres)", "page": 26, "level": 3}}, {"headings_1": {"content": "b)", "page": 26, "level": 8}}]], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "920,000,000\u00b0", "metadata": {"headings": [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "H/C II to HCIII in Buyende Council \nDistrict Under Lot 8 \n\\| 915,944,536 920,000,000 \nThere is a risk of loss of funds invested in the infrastructure in case land disputes arise. In addition, the intended health service delivery will not be achieved. \nThe Accounting Officer explained that the District had secured a land agreement from \nyear and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nThe District awarded a contract to M/S VISVAR INVESTMENTS LTD for Upgrade of Kidera Bukungu H/C II to HCIII in Buyende District under Lot 8 at a contract price of UGX. 915,944,536. The start and end dates were 10\" February,2023 and 10/10/2023 respectively. This implied that the construction was behind schedule by two months. \nA review of contract documentation revealed that this UGIFT project received funding of UGX.920,000,000 during the financial year and was partially implemented. \nThe progress of works as at 315/October/2023 was at 85%. Total payments of UGX.862,249,876 (94%) had been made to the contractor including the advance payment and interim payment certificates 1 and 2. \nI carried out physical inspections on 7/12/2023 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nProgram Activity Amount \\| Pictorial evidence \nSummary of me details spent findings \nHUMAN Upgrade of 915,944, \nWorks were ongoing CAPITAL Kidera 536 \nFIT at the site and at DEVELOP Bukungu H/C \n85% progress as per MENT II to HCII in \nthe progress report. ceo \nBuyende \nDistrict under \nConstruction works Lot 8 \nwere still on going at the maternity ward, staff house, placenta pit, medical waste pit and 4-stance lined ~~ \\| VIP latrine. \nThe maternity \\| ward had pending works including; wiring \nand \n\\| connection of electricity, floor grinding, installation \\| \nof terrazzo and gypsum board on the roof, painting, fixing of glasses on outside doors and windows, fixing of inside doors. \n==) Only one tank had been to the \nen) painting and", "metadata": {"headings": [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}, [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}]], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SERIE BE: A", "metadata": {"headings": [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}], "page": 28, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "covering of the See \nBT expection chamber. i \nThe placenta pit was pending painting and fixing of a door. \nWalk ways had not BE RAS \niA ret Ne \\| \nChildren\u2019s ward \nyet been formed. \nThe facility was not yet complete and therefore not in use. \nAs a result, intended health service delivery had not yet been realised. The Accounting Officer did not provide the cause for the delay. \nThe Accounting Officer should engage the contractor and obtain written agreement/commitment on expediting the completion of works.", "metadata": {"headings": [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}], [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}], [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}], [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}], [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}], [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}]], "page": 28, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}], "page": 28, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Monitoring and evaluation of the UGIFT project (current year 2022/23) Instruction 4.31.1 of the Treasury Instructions, 2018 states that Projects shall be monitored to assess progress relative to the implementation plan. Furthermore, Regulation 7(b) of the Local Government Finance and Accounting Regulations, 2007 requires the executive committee of a council monitor the implementation of the council's programs and projects. \nAudit noted that status progress reports were on file for the Upgrade of Kidera Bukungu HCII to HCIII, however, respective measurement sheets were not attached. \nThis may lead to reporting of false progress of activities causing financial loss to government. The Accounting Officer did not provide a cause for the anomaly. \nThe Accounting Officer should ensure that the project managers attach the measurement sheets of work done to inform the conclusions in the progress reports. \n3.4 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant 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 \n[SN Category Activity Planned \\| Actual quantity", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}, [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}]], "page": 28, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "d)", "page": 28, "level": 2}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Rural Water and Construction of boreholes \n18 \u00c4 18 Sanitation Sub- Rehabilitation of boreholes \nGrant (traditional Construction of VIP latrine \\| 1 \\| 1", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "d)", "page": 28, "level": 2}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 29, "level": 6}}, {"headings_1": {"content": "quantity", "page": 29, "level": 2}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Piped Water Sub- Construction of piped water 1 \n1 Grant (UgIFT scheme (phased)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 29, "level": 6}}, {"headings_1": {"content": "quantity", "page": 29, "level": 2}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 29, "level": 6}}, {"headings_1": {"content": "component)", "page": 29, "level": 6}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I 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": "component)", "page": 29, "level": 6}}, {"headings_1": {"content": "component)", "page": 29, "level": 6}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 29, "level": 6}}, {"headings_1": {"content": "component)", "page": 29, "level": 6}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.4.1 Positive observations \n\u00b0 I noted that the District received all the UGX.840,735,861(100%) that was budgeted. Out of which UGX.528,899,287 (62%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) while UGX.311,836,574 (38%) on Piped Water Sub-Grant (UgIFT component). \nOut of the total program receipts of UGX.840,735,861, UGX.840,359,059 was spent by the entity representing a utilization level of 100%. There was regular allocation of program expenditure by category. \nAll the proposed investments were derived from the approved LG development", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 29, "level": 6}}, {"headings_1": {"content": "component)", "page": 29, "level": 6}}, [{"headings_0": {"content": "guidelines.", "page": 29, "level": 6}}, {"headings_1": {"content": "component)", "page": 29, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 29, "level": 6}}, {"headings_1": {"content": "component)", "page": 29, "level": 6}}]], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 6}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All the projects in the approved work plan were in the indicative list of capital", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 6}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "investments.", "metadata": {"headings": [{"headings_0": {"content": "investments.", "page": 29, "level": 1}}, {"headings_1": {"content": "plan.", "page": 29, "level": 2}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Desk appraisals were undertaken prior to commencement of the construction of the water facilities. \nAll departmental procurements were derived from the approved procurement plan. There was an advertisement for bid opportunities placed in new vision on Oist day of sept 2022. \u2018A bid notice under open bidding procurement notice No.2 FY 2022/23 BUYE 830/WRKS/22/23/00001\u2019 \nExamination of the dates of departmental submission sheets confirmed that the head PDU last received the departmental Procurement plans on 9/03/22 submission of procurement plans to PDU. \nAll the 19 (100%) projects had their designs approved by the Ministry of Water and Environment. \nAll expenditures were accounted for at the close of the financial year and there were sufficient supporting documentation to confirm occurrence such as payment certificates, payment sheets, receipts and reports. \ne Examination of the approved BOQ issued by the supplier (MSR Technologies) and physical inspection revealed that there was supply and installation of AISI 304 U2 stainless steel pipes. \n3.4.2 Areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "investments.", "page": 29, "level": 1}}, {"headings_1": {"content": "plan.", "page": 29, "level": 2}}, [{"headings_0": {"content": "investments.", "page": 29, "level": 1}}, {"headings_1": {"content": "plan.", "page": 29, "level": 2}}], [{"headings_0": {"content": "investments.", "page": 29, "level": 1}}, {"headings_1": {"content": "plan.", "page": 29, "level": 2}}], [{"headings_0": {"content": "investments.", "page": 29, "level": 1}}, {"headings_1": {"content": "plan.", "page": 29, "level": 2}}], [{"headings_0": {"content": "investments.", "page": 29, "level": 1}}, {"headings_1": {"content": "plan.", "page": 29, "level": 2}}]], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 30, "level": 2}}, {"headings_1": {"content": "investments.", "page": 29, "level": 1}}], "page": 30, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fairness in the distribution of projects \nParagraph. 5.1 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FYR.2022/2023, April 2022 provides that, during the allocation of the water grant, LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates. \nIn a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.509,222,363, I noted the following; \na) The sub-county (Buyende) that got the most allocation was number 6 out of 10 in the ranking based on need. \nb) The sub-county (Irundu) that got the least allocation was number 10 out of 10 in the ranking based on need. \nc) The deprived sub-county (Gumpi) was number 2 out of 10 in the ranking based on allocation received, and \nd) The least needy sub-county was number 10 out of 10 in the ranking based on allocation received. \nAllocation of funds to sub counties that have better water coverage leads to inequitable service delivery. The Accounting Officer is yet to respond. \nThe Accounting Officer should always ensure equitable distribution of projects.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 30, "level": 2}}, {"headings_1": {"content": "investments.", "page": 29, "level": 1}}, [{"headings_0": {"content": "a)", "page": 30, "level": 2}}, {"headings_1": {"content": "investments.", "page": 29, "level": 1}}], [{"headings_0": {"content": "a)", "page": 30, "level": 2}}, {"headings_1": {"content": "investments.", "page": 29, "level": 1}}], [{"headings_0": {"content": "a)", "page": 30, "level": 2}}, {"headings_1": {"content": "investments.", "page": 29, "level": 1}}], [{"headings_0": {"content": "a)", "page": 30, "level": 2}}, {"headings_1": {"content": "investments.", "page": 29, "level": 1}}]], "page": 30, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}], "page": 30, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Special Consideration of Seed Schools and Health Centres \nSec 5.2 of of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY.2022/2023, April 2022 requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that the ongoing UGFIT project (Health centre upgrade) had not been provided with a water source that was accessible by the local community. Refer to the table below. \nUGIFT Project Water Community (name) Audit Conclusion source place and accessibility to \nThis was attributed to the fact that the health centre was located in a Town Council (Bukungu Town Council) and therefore eligible to get piped water. The Accounting Officer also responded that the health centre construction site had piped water. \nThe Accounting Officer should prioritise the allocation and construction of piped water for the ongoing UGFIT project as per the guidelines. \nc) Partial\\_implementation of a planned and approved water system construction \nParagraph 5.4 of the Grant Guidelines (2022/2023) requires LGs to conduct desk and field appraisals prior to commencement of construction of WSS facilities (November of each Financial Year). \nThe desk appraisal is intended to determine whether the proposed investments were derived from the approved LG Development Plan and included in the AWP and budget of the LG, are eligible for funding as per the sector guidelines, have been checked for financial feasibility that is, checking the cost of the proposed investments against the Water grants available to the LG in the financial year and that project profiles for the proposed investments with costing have been developed as per the LG planning", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}, [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}], [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}], [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}], [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}], [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}], [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}], [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}]], "page": 30, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}], "page": 31, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "T analysed the budget performance on PBS data and noted that the budgeted amount for piped water (UGIFT) was UGX.311,836,574 and the actual total release was UGX.311,836,574 implying 100% release of budgeted funds. \nI reviewed the entity's work plan which was approved on the 15/Aug/2022 by the Accounting Officer and noted that there was a planned construction on 1(one) piped water supply system (borehole pumped) worth UGX.331,211,739 funded by UGIFT in the year under review. However, at the time of audit the activity had been partially implemented. This was attributed to the phased nature of the project implementation. \nThe Accounting officer should prioritise ascertainment of the value of remaining works to completion and ensure that these are budgeted for in the subsequent financial year enable timely service delivery. \nFixed assets management \nd) Maintenance of the asset register \nSection 4.1.8 of the Grant Guidelines (2022/2023) requires that LGs to maintain updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. \nAs a result, UGX.479,793,942 was invested in assets that were not documented. This affects the tracking of the value of the existing District water investments and the functionality of water sources. \nThe Accounting Officer responded that the IFMS District assets register had been updated, however, the excel template in which the register was issued by Accountant General had no sheet provided to capture the water sources acquired like boreholes and piped water points acquired. \nThe Accounting Officer should engage the Office of the Accountant General to offer technical support to the responsible staff in updating the excel format. \nMonitoring", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}]], "page": 31, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], "page": 32, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Preparation and submission of quarterly reports \nSection 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY.2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadline for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nf) Submission of quarterly reports \nI noted that the entity submitted performance reports for all of the 4 quarters after the deadlines given for submission of the reports as shown in the table below; \nDetails Deadline for Actual date of Comment submission \nsubmission \n2 Quarter Two 10 January, 2023 20/01/2023 \nLate submission 3 Quarter Three 10\" April, 2023 28/04/2023 \u201aLac Submission 4 Quarter Four 10\" July, 2023 26/07/2023 Late Submission \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. \nThe Accounting Officer acknowledged the anomaly; however, he did not indicate the cause of late submission. \nThe Accounting Officer should ensure that responsible persons prepare and submit the reports timely. \nmonitoring plans filed at the time of audit and therefore I could not conclude on the matter. \nThe Accounting Officer acknowledged the anomaly, however, he did not indicate the cause of non-preparation of monitoring plans. \nThe Accounting Officer should ensure that the responsible persons prepare monitoring plans and submit them for approval before the beginning of each financial year. \nUtilisation and functionality of projects \nh) Functionality of projects \nExisting water facilities \nI reviewed the departmental Asset register and noted that 9 out of 478 water facilities were not functioning as shown in the table below: \nSN. Type of Sub Village Population Date Status water County served an constructed (Functional,", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}, [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}]], "page": 32, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "facility", "metadata": {"headings": [{"headings_0": {"content": "facility", "page": 33, "level": 3}}, {"headings_1": {"content": "e)", "page": 32, "level": 2}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non-functional)", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Borehole Nakabira Bumyuuka 24942 Not provided Not functional west", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "ward", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Borehole Wesunire Wesunire = provided Not provided Not functional mission", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3. Borehole wesunire Idhala Not provided Not provided Not functional", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "ololNfolula Borehole Ikaanda Kaambo TC\\_\\| Not provided Not re Not functional Eee north Borehole Nakaseka Nakaseka Not provided Not provided Not functional Borehole Malima kalanga Not provided Not provided Not functional Borehole Buyanja Zone B Not provided Not provided Not functional Borehole Kidera Kisaikye Not provided Not provided Not functional Borehole \\| Kidera Mirengeizo Not provided Not provided Not functional Partially/non-functional projects leads to loss of funds and derail the overall objective of ensuring access to safe and clean water for all. The Accounting Officer explained that management was going to ensure these water sources are repaired. The Accounting Officer should prioritise rehabilitation of these water sources in the subsequent financial year. Minimum Quality Standards Lack of water quality test kits . Paragraph. 4.1.4 (ii) of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, Existence and functionality of water user committees . Sec 4.1.1 of the Grant Guidelines (2022/2023) lists training of water user committees as one of the eligible activities to be implemented. I carried out physical inspections on a sample of six (06) implemented projects on 07/12/23. Interviews on site revealed that only 4 out 6 (66.7%) of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. This is shown in the table below and further detailed in appendix 21. Water Actual Number Number of Sites with Water Projects/ facilities Expenditure of Sites Sites Visited User Committees 1 Construction of 469,317,860 i boreholes 2 Construction of 327,834,486 N/A piped water Without functional water user committees, the installed facilities are likely to end up vandalised and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. The Accounting Officer explained that the work of water user committees was voluntary and yet people were not motivated to continue with such responsibility under the harsh intimidation and abuses from the water users. The Accounting Officer should always ensure that the user villages and communities are sensitized about the importance of the water user committees so as to encourage volunteers to come up to take on the tasks. 3.5 Transitional Road Rehabilitation Grant (URF) The Government of Uganda in 2008 created the Uganda Road Fund to fund the maintenance requirements of public roads country wide. However, due to limited funds, many roads have been insufficiently maintained", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}, [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}]], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| S Roadname | Scope of works Plann Planned", "metadata": {"headings": [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], "page": 35, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- \u201cActual \\| Actual spent", "metadata": {"headings": [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], "page": 35, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nPlanned \\| Implem \n\\} (preliminaries, ed procureme length amount \n\u201a entatio N \n\\| worked n \\| bush clearing and lengt nt method \nperiod drainage works) \u201ahin on \n\\| \nKM \n\\| \n: \nMpunde- Routine mechanised 19 Force 19 44,394,529 53,710,000 Q2 &Q3 1 \n\\| \nNgole \\| maintenance account \n\\_Landing site \niz 25 Force 25 79,275,945 56,465,180 Q4 2 Nakabira- Routine mechanised \n\\| Bugaya- maintenance. \\| account \n\\| \nNdalike \nSensitization \nmeeting, bush \nclearing, unblocking \nexisting culvert lines \n(8), excavation of \noffshoots, procure \n\\| \nand install 3 \nconcrete culverts of \n\\| \n600mm diameter, \\| \nunblocking existing \n\\| \nculverts, backfilling \nand compaction, \nheadwall \nconstruction at \\| \\| 0+000 including \nstone pitching, \n\\| \ngravelling. \n3 Kidera- Routine mechanised 8.5 Force \n\\| \nKisaikye \nmaintenance. \naccount \nSensitization \nmeeting, \nbush \nclearing, unblocking \\| existing culvert lines (4), excavation of offshoots, procure and install 22 concrete culverts of 600mm diameter, unblocking existing culverts, backfilling and compaction. 2 \n8.5 26,953,821 23,621,000 Q4 \n\\| bill boards \nKigingi- Routine mechanised 6 \nForce 6\\| 19,026,230 16,477,000 Q4 \\| \n4 \n\\| \n\\| \nKasongoire maintenance. , \naccount \\| \\| Sensitization \n\\| \nmeeting, \nbush \nclearing, unblocking \nexisting culvert lines, \\| \n\\| of \\| excavation \noffshoots, procure \\| and install 6 concrete \n\\| culverts of 600mm \\| \ndiameter, unblocking \\| existing culverts, \\| backfilling and \n\\| \n\\| \n6 Mango- Routine mechanised 16 Force Wesunire maintenance. account \nSensitization \nmeeting, \nbush \nclearing, unblocking \\| \nexisting culvert lines, excavation \nof, offshoots, procure \\| \\| \nand install 48 \\| \nconcrete culverts of \\| \\| \n\\| 600mm diameter, \\| \\| \\| unblocking existing \\| \n16 50,736,605 \\| 36,724,000 Q4 \n\\| \n\\| \nculverts, backfilling \\| \\| \\| \\| \\| Land compaction \\\\\\_ \\|\\_ \\| \\_\\_\\_ 7 Routine \n198.6 Force 74 36,720,000 \\| 7,111,000 \\| \n\\| \n\\| \nmanual \naccount \n\\| \nmaintenance \n\\| \nof 18 un! \npaved roads Hu Mt \ni \nJ \n8 \\| Bottle neck \n\\| 22,874,000 \\| 22,571,500 \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}, [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}]], "page": 35, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_fepairs", "metadata": {"headings": [{"headings_0": {"content": "_fepairs", "page": 36, "level": 3}}, {"headings_1": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}], "page": 36, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 36, "level": 8}}, {"headings_1": {"content": "_fepairs", "page": 36, "level": 3}}], "page": 36, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ 10 Admin costs \n34,225,000 \\_\\_29,189,400 rm ri \\| Mechanical \n\\| \n\\| 50,000,000 = 52,948,428 \\|", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 36, "level": 8}}, {"headings_1": {"content": "_fepairs", "page": 36, "level": 3}}, [{"headings_0": {"content": "eee", "page": 36, "level": 8}}, {"headings_1": {"content": "_fepairs", "page": 36, "level": 3}}], [{"headings_0": {"content": "eee", "page": 36, "level": 8}}, {"headings_1": {"content": "_fepairs", "page": 36, "level": 3}}]], "page": 36, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "imprest", "metadata": {"headings": [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}], "page": 36, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Fa \\| \\_\\_ \\_ . \nEmergency Actual work done 8 Force \n104,585,000 40,000,000 funds \\| was machine bush \naccount \nreceived on \\| clearing, road \n6th June \\| formation, \n2023 to work \\| installation of \non Kidera culverts and offshoot \n\\| \nfactory \nexcavation \n\\| \njunction to \nkidera \nmarket road \n\\| 8.0km. \n\\| Iringa \n\\| \nkiwaaba \\| \njunction- \nKidera \nmarket road \\| \\| \\| \n\u201aTotal L. \n\\_\\_.\\|. 541,725,000 \\| 410,580,508 \\_ un \nI developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the", "metadata": {"headings": [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}, [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}], [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}], [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}], [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}], [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}], [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}]], "page": 36, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}], "page": 36, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District spent funds on road works including; routine mechanized and periodic maintenance which involved Sensitization meetings, bush clearing, excavation of offshoots, procurement and installation of concrete culverts of 600mm diameter, unblocking existing culverts, backfilling and compaction on 7 roads using force account mechanism. \nSN. Name of project Observation", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}, [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}]], "page": 36, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Project Name: Kyabazinga Road. \nProject status \ne Project complete and in use Planned road length: 23km \nRoad length \nPlanned scope: \nRoutine mechanised maintenance.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "e Actual length achieved 23km as planned. \nSensitization meeting, bush clearing, Culvert installation \nunblocking existing culvert lines (8), e I noted that 31 culverts were installed excavation of offshoots, procure and install \nforming five culvert lines. \n24 concrete culverts of 600mm diameter, \nunblocking existing culverts, backfilling and \ncompaction, gravelling. \nBill boards \ne I noted that the beginning and end of the Planned cost: \nroad was not marked with billboards UGX. 72,933,870 \nshowing the nature of road works and period of implementation. \nActual Cost: \nUGX. 71,763,000 \nImplementation period: Quarter 3 and 4 \n", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}, [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}], [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}], [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}]], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Project Name: Nakabira-Bugaya-Ndalike Project \ne Project complete and in use Planned road length: 25km \nlength Planned scope: \nRoutine mechanised maintenance.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "e Actual length achieved 25km, as planned. \nSensitization meeting, bush clearing, Culvert installation \nunblocking existing culvert lines (8), e I noted that 45 culverts were installed excavation of offshoots, procure and install \nforming six culvert lines. \n43 concrete culverts of 600mm diameter, \nunblocking existing culverts, backfilling and Head wall construction \ncompaction, headwall construction at 0+000 e Headwalls were constructed at the start including stone pitching, gravelling. \nPlanned cost: UGX. 79,275,945 \nActual Cost: UGX. 56,465,180", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}, [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}], [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}], [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}]], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "= z Quarter 4 \u2014 of the road in Nakabira where 13 culverts were installed. Stone pitching e Stone pitching was done. Bill boards \u00a9 T noted that the beginning and end of the road was not marked with billboards showing the nature of road works and period of implementation. Project Name: Mpunde-Ngole Landing site Project status e Project complete and in use Planned road length: 19km Road length Planned scope: Routine mechanised maintenance. e Actual length achieved 19km, as planned. Sensitization meeting, bush clearing, Culvert installation unblocking existing culvert lines (8), and e I noted that 24 culverts were installed excavation of offshoots, procure and install forming four culvert lines. concrete culverts of 600mm diameter, unblocking existing culverts, backfilling and Bill boards compaction. e I noted that the beginning and end of the road was not marked with billboards Planned cost: showing the nature of road works and UGX.44,394,529 period of implementation. Actual Cost: UGX.53,710,000 Implementation period: Quarter 2 and 3 The Accounting Officer attributed the variances in the anticipated rains which necessitated varying of the work plan in regard to culvert installation. The Accounting Officer also stated that the billboards had been erected accordingly; however, there was no evidence to support the response. The Accounting Officer should always ensure that constructed roads are clearly marked for proper accountability. Other Information The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}]], "page": 37, "document_name": "Buyende 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'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 ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAI's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}]], "page": 39, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\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 DLG\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's report. However, future events or conditions may cause the DLG to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}]], "page": 39, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.1.1 Positive Observations All the 73 PDM SACCOs were funded with 100,000,000 each leaving none un funded. The approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.73,041,344, all of which was received, leading to 100% funding. I noted that MoFPED maintained a parish database of 73 as a basis for funding PDM SACCOs for Buyende District. The list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 73 parishes. The HLG Core Implementation team was fully constituted as per the guideline. The District prepared quarterly performance reports as evidence of functionality. There was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities, Support for the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels. 73 PDM SACCOs operated with a fully constituted Board. The members of the board filled in expression of interest forms prior to being elected board members. The training of trainers (Core Implementation team) was carried out, training of local experts was carried out and the training was attended by other cadres other than Parish Chief, CDOs, Commercial Officers, and Extension officers. The HLG core implementation team trained households and enterprise group leaders in 73 parishes on household visioning and enterprise analysis. 73 SACCOs were registered under the Cooperative Societies Act. 1,505 Enterprise groups in 73 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). 73 SACCOs had updated PDM member registers. UGX.7,300,000,000 was transferred to 73 SACCOs with evidence of submission of attestation form to the Secretariat. 73 parishes carried out wealth ranking during identification of subsistence households. 14 beneficiaries in 7 Parishes who accessed loans before 5th June 2023 were selected through the PDMIS. All beneficiaries in 7 Parishes who accessed loans after 5th June 2023 had been vetted by a village meeting convened by the enterprise groups. 14 beneficiaries in 7 parishes accessed loans from enterprise groups where they were members. I noted that 14 beneficiaries received 4.1.2 Areas of Improvement a) Alignment of District Budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}]], "page": 41, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|2 | May", "metadata": {"headings": [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], "page": 42, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0 \\| \nThe Accounting Officer should bring the matter to the attention of MoFPED. The PSST should release funds in accordance with the appropriation. \nc) Disbursement of Parish Revolving Fund (PRF) to the Households \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 10 PDM SACCOs had disbursed UGX.217,000,000 (20%) out of the e \nPRF received of UGX.1,071,059,090 leaving UGX.850,652,780 undisbursed. Details are in appendix 4. \nFurthermore, comparison of the respective PDM SACCO bank statements with the disbursement schedules revealed that 66 PDM SACCOs had their PRF funds intact on their bank accounts by the end of the financial year \nWhile seven (7) PDM SACCOs had distributed only UGX.217,000,000 to their beneficiaries and the balance was on the bank account as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}, [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}]], "page": 42, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Table showing utilization of PRF Funds by the SACCOs Utilization of PRF Funds Opening Total Closing Total Total Total Diver Account Receipts Account payment Disbursemen bank sion/ balance (Credits) Balance s ts (Loans) charg Varia es nce Ss Vote Parish Name of (A) (B) (\u00a9) (D)=(A+ \\|(E) (F) (G)=( N Name Name SACCO B-C) D-E- F) 1 Buyen Buyumb Buyumba 7,105,909 100,000,0 100,105,9 7,003,332 7,000,000 3,332 de a Kagulu PDM 00 09 DLG Sacco 2 Buyen Irundu Irundu 7,105,909 100,000,0 100,108,2 7,002,332 7,000,000 2,332 - de Irundu PDM 00 41 DLG Sacco 3 Buyen Itamia Itamia 7,105,909 100,000,0 94,105,90 13,646,64 13,000,000 646,64 - de Kidera PDM \\| 00 9 7 a DLG Sacco 4 Buyen Kakooge Kakooge 7,105,909 100,000,0 50,181,52 56,924,38 56,000,000 924,38 de Buyende 00 6 3 3 DLG \\| PDM Sacco 5 Bayan Kanak kanaku 7,105,909 100,000,0 56,277,17 50,828,73 50,000,000 828,73 de Irundu PDM 00 4 5 5 DLG Sacco 6 Buyen Makanga Makanga 7,105,909 100,000,0 78,335,87 28,770,03 28,000,000 770,03 - de Buyende 00 1 8 8 DLG PDM Sacco involved, however, disbursement was later expressly done up to 99.5% of the PFR to 7,861 Households. The Accounting Officer further explained that the remaining 0.5% not disbursed was attributed to errors made by the bank and individual beneficiaries which errors were being addressed at bank level to ensure that the District achieves the 100% disbursement level. The Accounting Officer should closely follow up the matter to ensure that all funds are disbursed to the intended beneficiaries. d) Review of Governance Structures Paragraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that; The LG Accounting Officers (AO) as Chairperson, the District Production Officer e (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. The PDC to oversee and coordinate the development activities within the Parish, e mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. APDM", "metadata": {"headings": [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}, [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}]], "page": 43, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sub Counties for incorporation in the L \n\\| District Budget and \\| Work Plan. \nGeneral Meetings \u00ab 73 SACCOs held a general meeting. \nThe Accounting Officer by PDM SACCOs eIn 73 SACCOs, a leadership vetting responded that the PDM committee was elected and inaugurated \nSecretariat and MoFPED eIn 73 PDM SACCOs, the vetting criterion had threatened not to following the PDM SACCO bye laws was release PRF\\_ balances approved and included in the unless there was minutes/agenda evidence of funds e 73 PDM SACCOs did not have training of the absorption. \nPDM SACCO members during the meeting \ne 73 PDM SACCOs included the bank account \nopening resolution in the minutes. \ne By the time of the first general meeting, 69 \nPDM SACCOs had already received funds \ntotalling UGX.526,095,903. Appendix 5 \nrefers.", "metadata": {"headings": [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "> SACCO", "metadata": {"headings": [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e 73 SACCOs had constituted the sree The Accounting Officer Committees and \nexecutive committees as well as the Loan, promised to ensure that Sub Committees Production, Marketing, Business the PDM SACCO Development services, Finance and Committees and sub investment sub Committees. \ncommittees are fully \u00ab The supervisory committees and the constituted and subcommittee were not functional. functional. \\| \\_ \nAppendix 6 refers \nFailure by sub-counties to prepare priorities from Parishes may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. Non-functional sub committees may hinder oversight there by resulting into irregularities and mismanagement of PRF funds. \nThe Accounting Officer should ensure that the sub committees are fully operationalised. \nRegistration 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", "metadata": {"headings": [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}, [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}]], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions money lenders act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its \nThe Chairperson PDM SACCO shall from time to time update the PDM Member e \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \ne The AO shall submit an Attestation Form to confirm that the PDM SACCO was \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations", "metadata": {"headings": [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}, [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}]], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 46, "level": 3}}, {"headings_1": {"content": "> SACCO", "page": 45, "level": 2}}], "page": 46, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 46, "level": 6}}, {"headings_1": {"content": "Management", "page": 46, "level": 3}}], "page": 46, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Response \nLicensing of PDM e 73 SACCOs were not licensed to take The", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 46, "level": 6}}, {"headings_1": {"content": "Management", "page": 46, "level": 3}}, [{"headings_0": {"content": "registration", "page": 46, "level": 6}}, {"headings_1": {"content": "Management", "page": 46, "level": 3}}]], "page": 46, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 6}}], "page": 46, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCOs Under the on the business of lending under Officer responded Microfinance Microfinance Institutions money that all the Institutions Money \nlenders act as detailed in Appendix 7. registered 73 PDM Lenders Act \nSACCOs were still \non probation and therefore could not \nbe \nlicensed \naccording to the Microfinance \nInstitutions money lenders Act. \nSigning of PRF e UGX.191,859,543 was transferred to The Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 6}}, [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 6}}]], "page": 46, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}], "page": 46, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 SACCOs before signing PRF Officer explained Agreements financing agreement. \nthat transfer of PRF \neIn 73 PDM SACCOs, the SACCO bank to SACCOs was account number provided was captured automatically done in the signed PRF Financing Agreement by \nMoFPED \nas guided by Budget execution circular unconditionally \nfor FY 2022/2023, June 2022. \nafter proof of legitimacy of the PDM SACCOs. \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer should ensure close monitoring of the probation period so that licenses for money lending business are obtained by the SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}, [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}]], "page": 46, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}], "page": 47, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Financing", "page": 46, "level": 3}}], "page": 47, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nObservations Management Response", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Financing", "page": 46, "level": 3}}, [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Financing", "page": 46, "level": 3}}], [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Financing", "page": 46, "level": 3}}]], "page": 47, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Selection \nand e 73 parishes selected flagship projects that The Accounting Officer Implementation of were inconsistent with the LG selected explained thatthe projects Prioritized/Flagship priority commodities. \nimplemented by the Projects \ne 621 out of 1,492 farmer households had been enterprises/households implemented dictated by the prevailing projects that were not from the priority climatic \nseason/agro- commodity list. Details are in Appendix ecological setting to avoid\n2. losses as funds were released late, however, the projects would in future be reconciled with the priority projects under normal conditions.\n3. Insurance Policy for \\* 654 PRF beneficiaries who carried out The Accounting Officer Farming Enterprises \nfarming enterprises in 7 PDM SACCOs did explained that the not obtain agricultural insurance policies requirements of insurance from UAIS. \npolicy were programmed", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Financing", "page": 46, "level": 3}}], "page": 47, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officer should incorporate or enhance the requirements of insurance policy into the continuous training program to equip farmers with Insurance", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Financing", "page": 46, "level": 3}}], "page": 48, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "knowledge.", "metadata": {"headings": [{"headings_0": {"content": "knowledge.", "page": 48, "level": 2}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], "page": 48, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "g) Utilization of PRF at Household Level \nParagraph 32 (b) PDM - ALG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \nh) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "knowledge.", "page": 48, "level": 2}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}, [{"headings_0": {"content": "knowledge.", "page": 48, "level": 2}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}]], "page": 48, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 48, "level": 6}}, {"headings_1": {"content": "knowledge.", "page": 48, "level": 2}}], "page": 48, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e 5 beneficiaries in 5 PDM SACCOs had implemented the exact funded projects \n\u00b0 5 beneficiaries in 5 PDM SACCOs had existent projects as shown in the table below. \nTable showing the extent of some of the projects im lemented \nParish Name of Name of Loan Loan Project Status of the project PRF Amountas Amountas funded \nbeneficiar per SACCO per \ny records household \nevidence \nprovided \nBuyumba Buyumba 1,000,000 1,000,000 Goat \nKagulu Nsamba raring \nPDM Sacco \nTrundu Falida 1,000,000 1,000,000 Cassava Irundu Kyaliki growing PDM Sacco", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 48, "level": 6}}, {"headings_1": {"content": "knowledge.", "page": 48, "level": 2}}, [{"headings_0": {"content": "following;", "page": 48, "level": 6}}, {"headings_1": {"content": "knowledge.", "page": 48, "level": 2}}], [{"headings_0": {"content": "following;", "page": 48, "level": 6}}, {"headings_1": {"content": "knowledge.", "page": 48, "level": 2}}], [{"headings_0": {"content": "following;", "page": 48, "level": 6}}, {"headings_1": {"content": "knowledge.", "page": 48, "level": 2}}]], "page": 48, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ua", "metadata": {"headings": [{"headings_0": {"content": "ua", "page": 49, "level": 1}}, {"headings_1": {"content": "following;", "page": 48, "level": 6}}], "page": 49, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ER", "metadata": {"headings": [{"headings_0": {"content": "ER", "page": 49, "level": 2}}, {"headings_1": {"content": "ua", "page": 49, "level": 1}}], "page": 49, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ao PSE: eg \nazleW Buimos6 Aseid Bulwies Asa6Bld \u00c4 000\u2018000'T 000\u2019000\u2019T 000\u2018000\u2018T dO J \n000\u2018000\u2018T 000\u2018000\u2018T 000\u2018000\u2018T TYNIDIUO Sv eAnmes eMIqlL 851039 aqnmey N 4ONYO \nabooyey apuaAng oNeS", "metadata": {"headings": [{"headings_0": {"content": "ER", "page": 49, "level": 2}}, {"headings_1": {"content": "ua", "page": 49, "level": 1}}, [{"headings_0": {"content": "ER", "page": 49, "level": 2}}, {"headings_1": {"content": "ua", "page": 49, "level": 1}}], [{"headings_0": {"content": "ER", "page": 49, "level": 2}}, {"headings_1": {"content": "ua", "page": 49, "level": 1}}], [{"headings_0": {"content": "ER", "page": 49, "level": 2}}, {"headings_1": {"content": "ua", "page": 49, "level": 1}}]], "page": 49, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "metadata": {"headings": [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], "page": 49, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "WAd Wdd Wd ebu abooyey nyeuey obuew ofl, SAU YOLIGNV \u2018JOQUSIOG \u20ac p \u00a2 \u00bb8Z Ku wm m kun Appendices Appendix 1: Lack of appropriate performance indicators \\| Program Sub-program Budget Output Activities Key performance indicator(s) Planned spent (Measure) Target for the Financial Note: KPIs could be numbers year or percentage e.g number completed or percentage completed (A) (B) (D) (F) (6) (H) 11 Digital Transformation 01 Institutional 300016 Parish PDM activities computerised 0 73,030,231 Coordination Development Model Operations 16 GOVERNANCE AND 01 Institutional 000023 Inspection and Basic requirements and minimum 0 55,912,412 SECURITY Coordination Monitoring standards met by schools and training institutions Basic requirements and minimum standards met by schools andtraining institutions 01 AGRO- 01 Institutional 010015 Extension Small scale Irrigation system as a 0 1,220,483,610 INDUSTRIALIZATION Strengthening and services demo established Coordination 010016 Farmer Farmers senstised on productivity Number of Farmers sensitised 0 49,984,806 mobilisation and enhancement technologies sensitisation 000006 Planning and Agricultural extension services 0 203,242,575 Budgeting services supervision enhanced and implemented 010017 Machinery Agricultural extension supervised 0 4,000,000 acquisition and maintenance 010004 Animal feeds Animal breeding stock multiplied Number of regional community 3 5,000,000 production and distributed to farmers breeding satellite centers 09 INTEGRATED 03 Transport 000017 Infrastructure TRANSPORT Infrastructure and Development and INFRASTRUCTURE AND Services Management country wide for cattle, poultry, goats, pigs, fish a 0 102,921,311 SERVICES Development 260009 Road District road equipment 0 18,192,500 Maintenance maintained 46 . \\| \\| District road equipment 0 maintained 260014 Road Equipment Capacity of machine operators 53,899,928 and Fleet Management built Services 04 Transport Asset 260002 District , Urban 5 Community access roads number of Kms rehabilitated Management and Community Access totaling to 86km maintained and Road Maintenance rehabilitated 86Kms 282,835,960 12 HUMAN CAPITAL 02 Population 320165 Primary Health 1 OPD block, 1Maternity ward \\| 0 1,775,083,249 DEVELOPMENT Health, Safety and care services block Medical equipment. Management BE Health System \\_ 1 2,860,473,123 Strengthening \\| \\| 6,705,059,705 \\| 47 Appendix 2: Implementation of planned outputs Program Sub-program PIAP (Program Budget Output Total Out- Total Numbe Implementation Action Plan) put No r of Output expenditure activit fully ies in implem the ented activiti 01 AGRO-INDUSTRIALIZATION 01 Institutional Strengthening and es 01060203 Enabled agricultural 010004 Animal feeds 5,000,000 extension supervision system production Coordination developed and operationalised 09 INTEGRATED TRANSPORT 04 Transport Asset 09040106 Community access & 260002 District Urban and 282,835,960 1 1 , INFRASTRUCTURE AND SERVICES Management feeder", "metadata": {"headings": [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}, [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}]], "page": 49, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\\| BUMOGOLI KAGULU PDM SACCO 25,000,000 25,000,000 \n25,000,000 25,000,000 100,000,000 75,000,000 BUMYUKA BUYENDE PDM SACCO \n25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 BUSAABI BUGAYA PDM SACCO \n25,000,000 50,000,000 25,000,000 100,000,000 100,000,000 BUTASWA-BUGAYA PDM SACCO 25,000,000 25,000,000 \n50,000,000 100,000,000 75,000,000 BUTAYUNJWA - BUYANJA PDM SACCO 25,000,000 25,000,000 \n25,000,000 25,000,000 100,000,000 75,000,000 BUTONGOLE NDLOWA PDM SACCO \n25,000,000 50,000,000 25,000,000 100,000,000 100,000,000 BUYAMBA NGANDO PDM SACCO 25,000,000 25,000,000 \n25,000,000 25,000,000 100,000,000 75,000,000 BUYANJA - BUYANJA PDM SACCO \n25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 BUYENDE BUYENDE PDM SACCO 25,000,000 25,000,000 \n50,000,000 100,000,000 75,000,000 \\| BUYUMBA KAGULU PDM SACCO \n25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 GUMPI GUMPI PDM SACCO 25,000,000 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], "page": 53, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "50,000,000 100,000,000 75.00.00 \\| GWASE NGANDHO PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 \\| 75,000,000 L IGALAZA IRUNDU PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 IKANDA BUYENDE PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 IMMERI NKONDO PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 INNULA - GUMPI PDM SACCO 25,000,000 75,000,000 100,000,000 100,000,000 IRAAPA-BUGAYA PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 IRINGA EAST NKONDO PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 IRINGA WEST NKONDO PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 IRUNDU WARD IRUNDU PDM SACCO 50,000,000 50,000,000 100,000,000 100,000,000 Linco ITAMIA KIDERA PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KAGULU PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KABUGUDHO-KIDERA PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KABUKYE- KAGULU PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KAGULU-KAGULU PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KAGWA IRUNDU PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KAKOOGE BUYENDE PDM SACCO 25,000,000 25,000,000 50,000,000 \\| 100,000,000 75,000,000 KANAKU IRUNDU PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KASIIRA KIDERA PDM SACCO 25,000,000 \\| 25,000,000 50,000,000 100,000,000 75,000,000 KIBAALE WARD BUKUNGU PDM \\| 25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 SACCO 49 KIDERA - KIDERA PDM SACCO 25,000,000 50,000,000 25,000,000 100,000,000 100,000,000 KIGINGI NKONDO PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KIGWERI BUGAYA PDM SACCO 25,000,000 25,000,000 KIMBAYA GUMPI PDM SACCO 25,000,000 25,000,000 KINAMBOGO BUYENDE PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 50,000,000 100,000,000 75,000,000 \\| 50,000,000 100,000,000 75,000,000 \\| KIRIBAIRYA BUYENDE PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 \\| KIRIMBI-NGANDHO PDM SACCO 25,000,000 25,000,000 KIRIMWA KAGULU PDM SACCO 25,000,000 25,000,000 KISAIKYE - KIDERA PDM SACCO KITAIDHUMBA - KIDERA PDM SACCO KITETE - KIDERA TC PDM SACCO 25,000,000 25,000,000 KITUKIRO-GUMPI PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 50,000,000 100,000,000 75,000,000 25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 25,000,000 50,000,000 50,000,000 100,000,000 50,000,000 100,000,000 75,000,000 KIWAABA NKONDO PDM SACCO 25,000,000 25,000,000 50000000 1 100,000,000 75,000,000 KYANKOOLE BUKUNGU PDM SACCO MAKANGA BUYENDE PDM SACCO 25,000,000 25,000,000 MALIMA NKONDO PDM SACCO 25,000,000 25,000,000 MANGO BUYENDE PDM SACCO 25,000,000 25,000,000 25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 50,000,000 100,000,000 75,000,000 100,000,000 75,000,000 50,000,000 100,000,000 75,000,000 MISERU - KIDERA PDM SACCO 25,000,000 50,000,000 25,000,000 100,000,000 100,000,000 MULALI KAGULU PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 NABIGAGA NDOLWA PDM SACCO NABISIKI- NGANDHO PDM SACCO 25,000,000 25,000,000 NABITULA GUMPI PDM SACCO 25,000,000 25,000,000 NAKABIRA BUYENDE PDM SACCO 25,000,000 25,000,000 25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 I 50,000,000 100,000,000 75,000,000 50,000,000 100,000,000 75,000,000 50,000,000 100,000,000 NAMUKUNYU-BUGAYA PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 NAMUSIKIZI", "metadata": {"headings": [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}, [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}]], "page": 53, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], "page": 54, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Grand Total \n1,350,000,000 875,000,000 475,000,000 450,000,000 \n1,200,000,000 \n50 \nAppendix 4: Disbursement of Parish Revolving Fund (PRF) to the Households \nOpening Account Total Receipts Total receipts Closing Total Total \nTotal bank balance (Credits)during Account payments Disbursements charges theyear Balance Loans) \nSs Name of SACCO (A) (B) (A+B) (\u00a9) (D)=(A+B-C) (E) (F) N \n1 Buyumba Kagulu 7,105,909 100,000,000 107,105,909 100,105,909 7,003,332 7,000,000 3,332 PDM Sacco \n2 Irundu Irundu PDM 7,105,909 100,000,000 107,105,909 100,108,241 7,002,332 7,000,000 2,332 Sacco \n3 Itamia Kidera PDM 7,105,909 100,000,000 107,105,909 94,105,909 13,646,647 13,000,000 646,647 Sacco \n4 Kakooge Buyende 7,105,909 100,000,000 107,105,909 50,181,526 56,924,383 56,000,000 924,383 PDM Sacco \n5 kanaku Irundu PDM 7,105,909 100,000,000 107,105,909 56,277,174 50,828,735 50,000,000 828,735 Sacco \n6 Makanga Buyende 7,105,909 100,000,000 107,105,909 78,335,871 28,770,038 28,000,000 770,038 \\| PDM Sacco \n7 Mango Buyende 7,105,909 100,000,000 107,105,909 50,220,423 56,885,486 56,000,000 885,486 PDM Sacco \nNakabira Buyende 7,105,909 100,000,000 107,105,909 107,105,909 0 - 0 PDM Sacco \nBudipa Irundu PDM 7,105,909 100,000,000 107,105,909 107,105,909 = \n- \n- Sacco \nBudoola Gumpi 7,105,909 100,000,000 107,105,909 107,105,909 - \n- \n- PDM Sacco \nTotal \n1,071,059,090 850,652,780 221,060,953 217,000,000 4,060,953 \n51", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}]], "page": 54, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "38 Buyende DLG Kigingi Kigingi Nkondo PDM Sacco \\| 39 Buyende DLG Kigweri Kigweri Bugaya\\_PDM Sacco 40 Buyende DLG Kimbaya Kimbaya Gumpi\\_PDM Sacco 41 Buyende DLG Kinambogo Kinambogo Buyende PDM Sacco 42 Buyende DLG Kiribairya \u2014FKirimbi Kiribairya Buyende PDM Sacco 43 Buyende DLG Kirimbi \nNgandho PDM Sacco \n44 Buyers Buyende DLG Kirimwa Kirimwa Kagulu\\_PDM Sacco \n45 DLG Kisaikye Kisaikye Kidera\\_PDM Sacco 46 Buyende DLG Kitaidhumba Kitaidhumba Kidera\\_PDM Sacco 47 Buyende DLG Kitete Kitete Kidera PDM Sacco \n48 Buyende DLG Kitukiro Kitukiro Gumpi\\_PDM Sacco \n49 Buyende DLG Kiwaba Kiwaba Nkondo PDM Sacco \n50 Buyende DLG Kyankoole Kyankoole Bukungu PDM Sacco 51 Buyende DLG Makanga\\_ Makanga Buyende PDM Sacco 52 Buyende DLG Malima Malima Nkondo PDM Sacco \n53 Buyende DLG Mango Mango Buyende PDM Sacco 55] 54 Buyende DLG Miseru Miseru Kidera PDM Sacco Buyende DLG \u2014\\_Nabigaga Mulali Mulali Kagulu\\_PDM Sacco \n56 Buyende DLG \nNabigaga Ndolwa\\_PDM Sacco \n57 Buyende DLG Nabisiki Nabisiki Ngandho PDM Sacco 58 Buyende DLG Namusikizi Namusikizi Bugaya\\_PDM Sacco 59 Buyende DLG Namusita Namusita\\_Buyende PDM Sacco 60 Buyende DLG Ndolwa Ndolwa Ndolwa PDM Sacco \n61 Buyende DLG Ndudu Ndudu Kidera PDM Sacco \n62 Buyende DLG Ndulya Ndulya Nkondo\\_PDM Sacco \n63 Buyende DLG Ngandho Ngandho Ngandho PDM Sacco 64 Buyende DLG Nkoone Nkoone Irundu PDM Sacco \n65 Buyende DLG Nsekaseka Nsekaseka Nkondo PDM Sacco\\_\\| 66 Buyende DLG Nsomba Nsomba Kagulu\\_PDM Sacco \\| 67 Buyende DLG Ntaala Ntaala Buyanja PDM Sacco \\| 68 Buyende DLG Wandago \\| Wandago Ngandho PDM Sacco 69 Buyende DLG Wesunire \\| Wesunire Ndolwa\\_PDM Sacco Total", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], "page": 57, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7 Dec 2022 \n7 Jun 2022 7,105,909 7 Dec 2022 \n28 Jun 2022 7,105,909 4 Dec 2022 \n28 Jun 2022 7,105,909 2 Dec 2022 \n28 Jun 2022 7,105,909 29 Nov 2022 \n28 Jun 2022 7,105,909 7 Dec 2022 14 Jun 2022 7,105,909 15 Dec 2022 \n13 Jun 2022 7,105,909 7 Dec 2022 \n5 Jul 2022 7,105,909 7 Dec 2022 \n5 Jul 2022 7,105,909 7 Dec 2022 \\| \n29 Jun 2022 7,105,909 6 Dec 2022 \n29 Jun 2022 7,105,909 7 Dec 2022 \n7 Jun 2022 7,105,909 30 Nov 2022 \n5 Jul 2022 7,105,909 2 Dec 2022 \n28 Jun 2022 7,105,909 7 Dec 2022 \\| \n7 Jun 2022 7,105,909 1 Dec 2022 \n28 Jun 2022 7,105,909 7 Dec 2022 \n5 Jul 2022 7,105,909 15 Dec 2022 \n13 Jun 2022 \\_\\_ 7,105,909 7 Dec 2022 28 Jun 2022 7,105,909 7 Dec 2022 \n14 Jun 2022 7,105,909 7 Dec 2022 Fr \n28 Jun 2022 7,105,909 1 Dec 2022 \n28 Jun 2022 \\_7,105,909 7 Dec 2022 \n2 Dec 2022 25,000,000 7 Dec 2022 \n28 Jun 2022 7,105,909 7 Dec 2022 \n28 Jun 2022 7,105,909 7 Dec 2022 \n14 Jun 2022 7,105,909 6 Dec 2022 \n13 Jun 2022 7,105,909 8 Dec 2022 \n7 Jun 2022 7,105,909 15 Dec 2022 \n13 Jun 2022 7,105,909 30 Nov 2022 \n5 Jul 2022 7,105,909 7 Dec 2022 \n28 Jun 2022 7,105,909 7 Dec 2022 \n28 Jun 2022 7,105,909", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], "page": 57, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "526,095,903", "metadata": {"headings": [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}], "page": 57, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 6: Non functionality of SACCO committees and sub committees \nFunctionali of SACCO committees and sub committees \nSupervisory Executive Loan Sub Production Marketing sub Business Finance and committee Committee committee sub Committee Development investment sub Committee services sub Committee \nVote Paris Name of Was Is the Was it Is the Was Name h SACCO it commit Constit commit it \nCommittee \nIs the Was Is the Is the \nIs the comm it comm committee committee Name Const tee uted? tee Const ittee Const ittee operational operational ituted operati (yes/N operati ituted opera ituted opera ? \n?", "metadata": {"headings": [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}], [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}]], "page": 58, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- onal? 0) onal? ? tional ? tional (operation (operation (yes/ (operat (operat (yes/\n- (yes/ ? \nal or Not al or Not No) ional or ional or No) (oper No) (oper operational operational Not Not ation ation ) ) operati operati al or al or \nonal) onal) Not Not \nopera \nopera \ntional \ntional \n) \n)", "metadata": {"headings": [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}], "page": 58, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1 Buyende Bagey Nakabira Not Operatio Not Not Not Not DLG a Buyende PDM operatio nal \noperati operati operational operational Sacco nal onal onal \nBuyende Budipa Budipa Irundu Operatio \nNo", "metadata": {"headings": [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}]], "page": 58, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nal", "metadata": {"headings": [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], "page": 58, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Buyende = Budoola Dperatio Operatio \nDLG Gumpi PDM nal \nSacco \nnal \nBuyende Bugay Bugaya ee Not Operatio = No \nDLG a Bugaya PDM operatio nal \nSacco \nnal \na = \\| DLG si Irundu PDM operatio nal a \noperational \nee Buyende Bukun Bukungu Not - Operatio No rrr No \"1\" No \nSacco nal PPP Seay = rt \nSacco \nnal \n54 \n7 Buyende Bukut Bukutula Yes Not Yes Operatio \nNo No DLG ula Irundu PDM operatio nal \nSacco \nnal \nBuyende Bulem Bulembo Yes Not Yes Operatio 2 \u00b0o 2 o\u00b0 == o\u00b0 DLG bo Kidera PDM operatio nal \nSacco \nnal \nBuyende Bumogoli Yes Not Yes Operatio Yes ton] \\| = o = \u00b0 o\u00b0 o\u00b0 DLG goli Kagulu PDM operatio nal ation \nSacco nal al \n1 0 Buyende Bumyu Bumyuka Yes Not Yes Operatio No No = \u00b0 \u00b0 = \u00b0 2 oO DLG ka Buyende PDM operatio nal \nSacco \nnal \n1 1 Buyende Busaa Busaabi Yes Not Yes Operatio No No = o\u00b0 2 oO 2 \u00b0 \nee o = \u00b0 DLG bi Bugaya PDM operatio nal \nSacco \nnal", "metadata": {"headings": [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}, [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}]], "page": 58, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Buyende Butas Butaswa \u2014 Yes Not Yes Operatio No No No = \u00b0 2 oO DLG Wi \u00b0 Bugaya PDM operatio nal \nSacco \nnal", "metadata": {"headings": [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], "page": 59, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "m 3 Buyende Butayu Butayunjwa Yes Not Yes Operatio No No No = oO 2 \u00b0 \n= \u00b0 =z oO DLG njwa Buyanja PDM operatio nal \nSacco \nnal \n. = \u00b0 DLG gole Ndolwa PDM operatio nal \nSacco \nnal \n15 Buyende Peer Buyam Buyamba Yes Not Yes Operatio No No No No \n\u00b0o = \u00b0 = o \nSacco \nnal \n16 Buyende Buyanj Buyanja Yes Not Yes Operatio Yes No No = \u00b0 \n= = o DLG a Buyanja PDM operatio nal \nSacco \nnal \n17 Buyende Buyen Buyende Yes Not Operatio No Not Not Not Not DLG de Buyende PDM operatio nal \noperati operati operational operational Sacco \nnal \n18 Buyende Buyum Buyumba Yes Not Yes Operatio Yes DLG ba Kagulu PDM operatio nal Sacco \nnal \n\\| 1 Buyende Gumpi Gumpi Gumpi Yes Not Yes Operatio No DLG PDM Sacco operatio nal nal \no = \u00b0 No Not operational \n= \n\u00b0 \nal fo) = \u00b0 DLG Ngandho PDM operatio nal \nSacco \nnal \n55 \nBuyende tala Igalaza Irundu Yes Not Yes Operatio DLG PDM Sacco operatio nal", "metadata": {"headings": [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}, [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}]], "page": 59, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "net", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Buyende a Ikaanda operas Operatio nal \nSacco \nnal \nN 3 Buyende EHI Immeri Not Operatio DLG Nkondo PDM operatio nal \nSacco \nnal \nN > Buyende Inuula Inuula Gumpi Not \nOperatio \nDLG PDM Sacco operatio nal \n2 \nN wi Buyende Iraapa Iraapa Bugaya revatio Operatio DLG PDM Sacco nal \n= \nN 6 Buyende Iringa Iringa East vedio Operatio DLG East Nkondo PDM \nnal \nSacco \n= \nN 7 Buyende Iringa Iringa West Cea Operatio DLG West Nkondo PDM \nnal \nSacco \n= \nN @ Buyende Irundu Irundu Irundu ei Operatio DLG PDM Sacco nal", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}, [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}]], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 4}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N wo See Buyende Itamia Itamia Kidera", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 4}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "er Operatio", "metadata": {"headings": [{"headings_0": {"content": "er Operatio", "page": 60, "level": 1}}, {"headings_1": {"content": "nn", "page": 60, "level": 1}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG PDM Sacco nal", "metadata": {"headings": [{"headings_0": {"content": "er Operatio", "page": 60, "level": 1}}, {"headings_1": {"content": "nn", "page": 60, "level": 1}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nat", "metadata": {"headings": [{"headings_0": {"content": "nat", "page": 60, "level": 1}}, {"headings_1": {"content": "er Operatio", "page": 60, "level": 1}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "w 0 Buyende Iyingo Iyingo Kagulu \nOperatio", "metadata": {"headings": [{"headings_0": {"content": "nat", "page": 60, "level": 1}}, {"headings_1": {"content": "er Operatio", "page": 60, "level": 1}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "net", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 60, "level": 1}}, {"headings_1": {"content": "nat", "page": 60, "level": 1}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "w 1 Buyende Kabug Kabugudho persia Operatio DLG udho Kidera PDM \nnal \nSacco \nnal \nw 2 Buyende yuk kabukye Not Operatio DLG Kagulu PDM operatio nal \nSacco \n2 \nw 3 Buyende kagulu kagulu Kagulu ratio Operatio DLG PDM Sacco nal \nnal \nBuyende Kagwa Kagwa Irundu Not Operatio DLG PDM Sacco operatio nal", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 60, "level": 1}}, {"headings_1": {"content": "nat", "page": 60, "level": 1}}, [{"headings_0": {"content": "net", "page": 60, "level": 1}}, {"headings_1": {"content": "nat", "page": 60, "level": 1}}], [{"headings_0": {"content": "net", "page": 60, "level": 1}}, {"headings_1": {"content": "nat", "page": 60, "level": 1}}], [{"headings_0": {"content": "net", "page": 60, "level": 1}}, {"headings_1": {"content": "nat", "page": 60, "level": 1}}], [{"headings_0": {"content": "net", "page": 60, "level": 1}}, {"headings_1": {"content": "nat", "page": 60, "level": 1}}]], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Dr", "metadata": {"headings": [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ly 5 Buyende Fe Kakooge eh Operatio Yes DLG Buyende PDM nal \nSacco \nnal \n56 \n36 Buyende kanaku Irundu Yes Not Yes Operatio \nDLG PDM Sacco operatio nal \nnal \n37 Buyende Kasiira Kasiira Kidera Not \nOperatio No No nal \nnal \n3 8 \nYes Operatio \" u \nDLG e Bukungu PDM operatio nal \nSacco \nnal \n3 9 Buyende Kidera Kidera Kidera Yes N ot Yes Operatio No No No \nNo DLG PDM Sacco operatio nal \nnal \n4 0 Buyende Kigingi Kigingi Nkondo Yes N ot \nOperatio \nDLG PDM Sacco operatio nal \nnal \n4 1 Buyende Kigwer Kigweri Not Operatio No No \nDLG i Bugaya PDM operatio nal \nSacco \nnal \naN 2 Buyende Kimba Kimbaya \nNot Yes Operatio a No \nDLG ya Gumpi PDM operatio nal \nSacco \nnal \n43 Buyende Kinam Kinambogo Yes Not No Operatio \nDLG bogo Buyende PDM operatio nal \noperati operati Sacco nal onal onal \n44 Buyende Kiribair Kiribairya Yes Not Yes Operatio No \nDLG ya Buyende PDM operatio nal \nSacco \nnal \n45 Buyende Kirimbi Kirimbi Ye S Not Yes Operatio No \nDLG Ngandho PDM operatio nal \nSacco \nnal \n4 6 Buyende Kirimw Kirimwa Yes Not Yes Operatio \nNot \nDLG a Kagulu PDM operatio nal \noperational Sacco \nnal \n7 Buyende Kisaiky Kisaikye Yes Not \nOperatio \nDLG e Kidera PDM operatio nal \nSacco \nnal \n4 a Buyende Kitaidh Kitaidhumba Yes Not \nOperatio \nDLG umba Kidera PDM operatio nal \nSacco \nnal \n49 Buyende Kitete Kitete Kidera Yes Not \nOperatio", "metadata": {"headings": [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}, [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}], [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}], [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}], [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}], [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}], [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}]], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201c|", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 61, "level": 3}}, {"headings_1": {"content": "Dr", "page": 60, "level": 1}}], "page": 61, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG PDM Sacco operatio nal nal \n57 \nBuyende aa Kitukiro Gumpi Not Operatio DLG PDM Sacco operatio nal \n\u2014 \nBuyende = Kiwaba Yes aa Operatio DLG Nkondo PDM nal \nSacco", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 61, "level": 3}}, {"headings_1": {"content": "Dr", "page": 60, "level": 1}}, [{"headings_0": {"content": "\u201c|", "page": 61, "level": 3}}, {"headings_1": {"content": "Dr", "page": 60, "level": 1}}], [{"headings_0": {"content": "\u201c|", "page": 61, "level": 3}}, {"headings_1": {"content": "Dr", "page": 60, "level": 1}}], [{"headings_0": {"content": "\u201c|", "page": 61, "level": 3}}, {"headings_1": {"content": "Dr", "page": 60, "level": 1}}], [{"headings_0": {"content": "\u201c|", "page": 61, "level": 3}}, {"headings_1": {"content": "Dr", "page": 60, "level": 1}}]], "page": 61, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "me", "metadata": {"headings": [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u 2 Buyende Kyank Kyankoole Yes a Operatio z \u00b0 DLG oole Bukungu PDM \nnal \nNo No 2 fo) = o \nSacco \na \nu w Buyende an Makanga operat Operatio Yes Oper = o nn er aeration Not DLG Buyende PDM nal ation operational Sacco nal al onal \u2014 \n4 Buyende a es Not Operatio =z \u00b0 Not fon lem Not DLG Nkondo PDM operatio nal operati operational Sacco \nonal \nal \nBuyende Mango Mango \nOperatio Oper ze oO = \u00b0 z o\u00b0 N \u00b0 = \u00b0 DLG Buyende PDM nal ation \nSacco \n56 Buyende Miseru Miseru Kidera \nDLG PDM Sacco Operatio \nal \n2 \u00b0 2 o 2 \u00b0", "metadata": {"headings": [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}, [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}], [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}], [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}], [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}], [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}], [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}], [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}]], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "net", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 62, "level": 4}}, {"headings_1": {"content": "me", "page": 62, "level": 1}}], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "uw 7 Buyende Mulali Mulali Kagulu ni Operatio 2 fo) = o 2 o = oO DLG PDM Sacco nal \nnal \n8 Buyende ae Nabigaga Not Operatio 2 o 2 o\u00b0 = \u00b0 2 oO oO = o DLG Ndolwa PDM operatio nal \nSacco", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 62, "level": 4}}, {"headings_1": {"content": "me", "page": 62, "level": 1}}, [{"headings_0": {"content": "net", "page": 62, "level": 4}}, {"headings_1": {"content": "me", "page": 62, "level": 1}}], [{"headings_0": {"content": "net", "page": 62, "level": 4}}, {"headings_1": {"content": "me", "page": 62, "level": 1}}], [{"headings_0": {"content": "net", "page": 62, "level": 4}}, {"headings_1": {"content": "me", "page": 62, "level": 1}}]], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "na", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 62, "level": 4}}, {"headings_1": {"content": "net", "page": 62, "level": 4}}], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "un 9 Buyende aad Nabisiki oa Operatio DLG Ngandho PDM nal \n= o\u00b0 = o = \u00b0 = oO oO = o \nSacco \n= \nBuyende = Nabitula Operatio 2 \u00b0 \u00b0o 2 o 2 \u00b0 DLG Gumpi PDM 30 ov m = \u00a9 a o nal \nSacco \n1 Buyende Naku Nakumukuyu \nOperatio = o\u00a9 2 \u00b0 =: o o\u00b0 o = \u00b0 DLG ee Bugaya PDM operatio nal", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 62, "level": 4}}, {"headings_1": {"content": "net", "page": 62, "level": 4}}, [{"headings_0": {"content": "na", "page": 62, "level": 4}}, {"headings_1": {"content": "net", "page": 62, "level": 4}}], [{"headings_0": {"content": "na", "page": 62, "level": 4}}, {"headings_1": {"content": "net", "page": 62, "level": 4}}], [{"headings_0": {"content": "na", "page": 62, "level": 4}}, {"headings_1": {"content": "net", "page": 62, "level": 4}}]], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "an Sacco", "metadata": {"headings": [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Buyende Namusikizi Operatio 2 oO = \u00b0 \u00b0 o o\u00b0 \u00b0 o DLG ikizi Bugaya PDM operatio nal Sacco nal a 3 Buyende Namus Namusita Not Operatio DLG ita Buyende PDM operatio nal Sacco nal o o oO = \u00b0 58 64 Buyende Ndolw Ndolwa Yes Not Yes Operatio DLG a Ndolwa PDM operatio nal Sacco nal 6 5 Buyende Ndudu Ndudu Kidera Yes Not Yes Operatio No No No DLG PDM Sacco operatio nal nal Buyende Ndulya Ndulya Yes DLG Nkondo PDM operatio nal Sacco nal 8 7 Buyende Ngand Ngandho Yes Not Operatio No No DLG ho Ngandho PDM operatio nal Sacco nal Buyende Nkoon Nkoone Irundu Yes Not Yes Operatio No DLG e PDM Sacco operatio nal nal Buyende Nseka Nsekaseka Yes Not No Yes = \u00b0 DLG seka Nkondo PDM operatio Sacco nal 70 Buyende Nsomb Nsomba Yes Not Yes Operatio No DLG a Kagulu PDM operatio nal Sacco nal 71 Buyende Ntaala Ntaala Yes Not Yes No DLG Buyanja PDM Operatio Sacco nal 72 Buyende Wanda Wandago Yes Not Operatio No DLG go Ngandho PDM operatio nal Sacco nal N 3 Buyende Wesun Wesunire Yes Not Operatio No DLG ire Ndolwa PDM operatio nal Sacco nal 59 = \u00b0 4 o 2 \u00b0 7 o = \u00b0 = \u00b0 Appendix 7: Transfer of PRF to un-licensed SACCOs Details SN Vote Name Parish Name Name of SACCO 1 Buyende DLG Bageya Nakabira Buyende PDM Sacco 2 Buyende DLG Budipa Budipa Irundu PDM Sacco 3 Buyende DLG Budoola Budoola Gumpi \\_PDM Sacco Is the SACCO registered under Microfinance Institutions money lenders act 2016? (Yes/No) No No No 4 Buyende DLG Bugaya Bugaya Bugaya PDM Sacco No 5 Buyende DLG Bugulusi 6 Buyende DLG Bukungu Bugulusi Irundu PDM Sacco No Bukungu Bukungu PDM Sacco No 7 Buyende DLG Bukutula Bukutula Irundu\\_PDM Sacco No 8 Buyende DLG Bulembo Bulembo Kidera\\_PDM Sacco No 9 Buyende DLG Bumogoli 10 Buyende DLG Bumyuka 11 Buyende DLG Busaabi 12 Buyende DLG Butaswa 13 Buyende DLG Butayunjwa Bumogoli Kagulu PDM Sacco No Bumyuka Buyende PDM Sacco No Busaabi Bugaya PDM Sacco No Butaswa Bugaya PDM Sacco No Butayunjwa Buyanja PDM Sacco No 14 Buyende DLG Butongole Butongole Ndolwa\\_PDM Sacco No 15 Buyende DLG Buyamba Buyamba Ngandho PDM Sacco No 16 Buyende DLG Buyanja Buyanja Buyanja PDM Sacco No 17 Buyende DLG Buyende Buyende Buyende PDM Sacco No \\| 18 Buyende DLG Buyumba Buyumba", "metadata": {"headings": [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}, [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}]], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Malima Nkondo PDM Sacco \nNo Mango Buyende PDM Sacco \nNo 56 Buyende DLG Miseru Miseru Kidera\\_PDM Sacco \nNo 57 Buyende DLG Mulali \nMulali Kagulu\\_PDM Sacco \nNo 58\\_\\| Buyende DLG Nabigaga Nabigaga Ndolwa\\_PDM Sacco No 59 Buyende DLG nee Nabisiki \nNabisiki Ngandho PDM Sacco \nNo 60 Buyende DLG \nNabitula Gumpi\\_PDM Sacco \nNo 61 Buyende DLG Nakumukuyu \nNakumukuyu Bugaya\\_ PDM Sacco \nNo 62 Buyende DLG Namusikizi \\| Namusikizi Bugaya\\_PDM Sacco No 63 Buyende DLG Namusita Namusita\\_Buyende PDM Sacco No 64 Buyende DLG Ndolwa Ndolwa Ndolwa\\_PDM Sacco No 65 Buyende DLG Ndudu \n66 Buyende DLG Ndulya \n67 Buyende DLG Ngandho \n68 Buyende DLG Nkoone \n69 Buyende DLG Nsekaseka \n70 Buyende DLG Nsomba \n71 Buyende DLG \u2014 ad \n72 Buyende DLG Wandago \n73 Buyende DLG Wesunire \nNdudu Kidera PDM Sacco", "metadata": {"headings": [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}, [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}]], "page": 65, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cie No", "metadata": {"headings": [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}, {"headings_1": {"content": "an Sacco", "page": 62, "level": 5}}], "page": 65, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ndulya Nkondo\\_PDM Sacco \nNgandho Ngandho PDM Sacco \nNo Nkoone Irundu PDM Sacco \nNo Nsekaseka Nkondo PDM Sacco \nNo Nsomba Kagulu PDM Sacco \nNo Ntaala Buyanja PDM Sacco \nNo Wandago Ngandho PDM Sacco \nNo Wesunire Ndolwa PDM Sacco \nNo \n61 \nAppendix 8: Failure to select and implement prioritized/flaqship projects \nSN Vote Name Parish Name of SACCO \nList of flagship projects per \nAre the flagship How Number Number of Name SACCO projects many of PDM PDM consistent with enterpri enterpri enterprise the priority ses are ses groups not commodities implem implementing selected by the enting", "metadata": {"headings": [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}, {"headings_1": {"content": "an Sacco", "page": 62, "level": 5}}, [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}, {"headings_1": {"content": "an Sacco", "page": 62, "level": 5}}], [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}, {"headings_1": {"content": "an Sacco", "page": 62, "level": 5}}]], "page": 65, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "flagship", "metadata": {"headings": [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}, {"headings_1": {"content": "\u201cie No", "page": 65, "level": 4}}], "page": 66, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "LG? flagship projects Yes/No \nprojects \n1 Buyende DLG \nBageya \nNakabira Buyende PDM Diary, Poultry, Piggery, Fish, Cassava, \nSacco \nCoffe, Banana, Goats \n2 Buyende DLG \nBudipa \nBudipa Irundu \\_PDM Sacco Diary, Piggery, Cassava, Goats \n3 Buyende DLG Budoola Budoola Gumpi PDM Sacco Diary, Piggery, Cassava, Goats, \n4 Poultry, Maize \n4 Buyende DLG Bugaya Bugaya Bugaya PDM Cassava, Diary, Goat, Piggery, \n10 Sacco Poultry, Maize \n5 Buyende DLG Bugulusi Bugulusi Irundu PDM Diary, Goats, Maize, Gnuts No \n4 9 5 Sacco \n6 Buyende DLG Bukungu Bukungu Bukungu PDM Diary, Goat, Piggery, Poultry, Maize No \nSacco \n7 Buyende DLG Bukutula Bukutula Irundu PDM Fish, Diary, Goats, Piggery, Poultry, No \nSacco \nMaize \n8 Buyende DLG Bulembo Bulembo Kidera PDM Diary, Goats, Piggery, Poultry, Beans No \nSacco \n9 Buyende DLG \nBumogoli Bumogoli Kagulu PDM \nSacco \nFish, Cassava, Diary, Goats, Piggery, No Poultry, Gnuts, Rice \n10 Buyende DLG Bumyuka Bumyuka Buyende PDM Cassava, Diary, Piggery, Poultry, No Sacco \nBuyende DLG Busaabi \nBusaabi Bugaya PDM \nSacco \nMaize \nCocoa, Diary, Goats, Piggery, Poultry, No Maize, Passionfruits, Water melon \nBuyende DLG Butaswa Butaswa Bugaya PDM Fish, Cassava, Diary, Goats, Piggery, No Sacco", "metadata": {"headings": [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}, {"headings_1": {"content": "\u201cie No", "page": 65, "level": 4}}, [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}, {"headings_1": {"content": "\u201cie No", "page": 65, "level": 4}}], [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}, {"headings_1": {"content": "\u201cie No", "page": 65, "level": 4}}]], "page": 66, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "flagship", "page": 66, "level": 1}}], "page": 66, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13 Buyende DLG Butayunjwa Butayunjwa Buyanja PDM Diary,Goats, Poultry \nNo Sacco \nBuyende DLG Butongole Butongole Ndolwa PDM Cassava, Diary,Goats, Piggery, \nNo Sacco \nPoultry, Maize, Citrus, Soya,Passion \nFruits \nBuyende DLG Buyamba Buyamba Ngandho PDM Cassava, Piggery, Poultry, Maize No Sacco \n62 \n12 18 6 \n8 12 4", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "flagship", "page": 66, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "flagship", "page": 66, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "flagship", "page": 66, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "flagship", "page": 66, "level": 1}}]], "page": 66, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16 Buyende DLG Buyanja Buyanja Buyanja PDM Diary, Piggery,Poultry, Maize, Coffee, No \n10 16 6 Sacco Passion fruits \\| 17 Buyende DLG Buyende Buyende Buyende PDM Cassava, Diary, Goats,Piggery,Poultry, No \n17 26 9 Sacco Maize \\_ 18 Buyende DLG Buyumba Buyumba Kagulu PDM Fish, Cassava, Diary, Piggery, Poultry, No \n18] \u201c\\| 24 6 Sacco Maize, Citrus \n19 Buyende DLG Gumpi Gumpi Gumpi PDM Sacco Cassava, Diary,Piggery, Poultry, No \n21 28 7 [ Maize, Banana ot 20 Buyende DLG Gwase Gwase Ngandho PDM Cassava, Goats, Piggery No \n6 13 7 \\| \nSacco \n21 Buyende DLG Igalaza Igalaza Irundu PDM Sacco Fish, cassava, Diary, goats, Piggery, No \n7 16 9 poultry, Maize, Soya, Gnuts, Turkey, \nBeans \n22 Buyende DLG Ikaanda Ikaanda Buyende PDM Cassava, Diary, Goats,Piggery,Poultry, No \nSacco Maize, Turkey, Water melon \n3 \\| Bored DLG Immeri Immeri Nkondo PDM Diary, Piggery, Poultry, Maize No \nSacco \n24 Buyende DLG Inuula \\| Tnuula Gumpi\\_PDM Sacco Goats, Piggery, Poultry, Coffee No \n25 Buyende DLG Iraapa Iraapa Bugaya PDM Sacco Cassava, Piggery, poultry, Banana No \n26 Buyende DLG Iringa East Iringa East Nkondo PDM Cassava, Diary, Piggery, Poultry No \nSacco \n27 Buyende DLG Iringa West Iringa West Nkondo PDM Diary, Piggery, Poultry, Maize, Banana No \nSacco \n28 Buyende DLG Irundu Irundu Irundu PDM Sacco Fish, Diary, Goats, Piggery, Poultry, No \nMaize, Cassava, Gnuts Maize, \n29 Buyende DLG Itamia Itamia Kidera PDM Sacco Diary, Goats, Piggery, Poultry, No \nGnuts \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "flagship", "page": 66, "level": 1}}], "page": 67, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "metadata": {"headings": [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], "page": 67, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "31 Buyende DLG Kabugudho Kabugudho Kidera PDM Diary, Poultry, Piggery, Maize No Sacco \n32 Buyende DLG kabukye kabukye Kagulu PDM Diary, Poultry, Piggery, Maize No Sacco \n33\\_\\| Buyende DLG kagulu kagulu Kagulu\\_PDM Sacco\\_\\| Diary, Poultry, Piggery, Fish, Cassava No 34 Buyende DLG Kagwa Kagwa Irundu\\_PDM Sacco\\_\\| Cassava,Diary, Piggery, Poultry, Maize No 35 Buyende DLG Kakooge Kakooge Buyende PDM Fish, Cassava, Diary, Piggery, Poultry, No Sacco \n\\| Maize, Goats, Cotton, Tomatoes \n36 Buyende DLG kanaku kanaku Irundu\\_PDM En Maize, Poultry, Piggery, Diary, Goats No 37 \\| Buyende DLG Kasiira Kasiira Kidera PDM Sacco Cassava, Diary, Piggery, Poultry, No Maize, Goats, Cotton, Tomatoes \n63 \nm \n13 18 5 \n17 22 5 \n8 17 9 7 12 5 13 16 3] \\| \n14 16 2 \n53 81 28 \\| 13 24 11 \n5 16 11 9 16 7 \n13 17 4 \n9 19 10 7 12 5 6 16 10 \n3 6 3 9 25 is \n38 Buyende DLG kibaale \nkibaale Bukungu PDM Sacco \nDiary, Piggery, Poultry, Maize, Goats, Cotton \n39 Buyende DLG \nKidera \nKidera Kidera PDM Sacco Fish, Diary, Piggery, Poultry, Citrus, Coffee \n40 Buyende DLG Kigingi \n41 Buyende DLG Kigweri \nKigingi Nkondo\\_PDM Sacco Diary, Piggery, Poultry, Maize Kigweri Bugaya PDM \nCassava, Diary, Piggery, Maize, Goats Sacco \n42 Buyende DLG Kimbaya Kimbaya Gumpi PDM Cassava, Diary, Piggery, Poultry, No Sacco \nBanana \n43 Buyende DLG Kinambogo Kinambogo Buyende PDM Fish, Cassava, Diary, Piggery, Poultry, No Sacco \nMaize, Goats, Banana, Coffee, Citrus \n44 Buyende DLG Kiribairya Kiribairya Buyende PDM Cassava, Diary,Piggery, Poultry, No Sacco Maize, Goats \n45 Buyende DLG Kirimbi Kirimbi Ngandho PDM Cassava, Diary, Piggery, Goats No Sacco \n46 Buyende DLG Kirimwa Kirimwa Kagulu PDM Fish, Cassava, Diary, Piggery, Poultry, No Sacco \nMaize \n47 Buyende DLG Kisaikye Kisaikye Kidera\\_PDM Sacco Cassava, Diary, Piggery, Goats No 48 Buyende DLG Kitaidhumba\\_ Kitaidhumba Kidera PDM Diary, Piggery, Poultry, Goats No Sacco \n49 Buyende DLG Kitete Kitete Kidera PDM Sacco Cassava, Diary, Piggery, Poultry, No Maize, Goats, Banana, Coffee, Passion", "metadata": {"headings": [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}, [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": 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{"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}]], "page": 67, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TI", "metadata": {"headings": [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], "page": 68, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fruits \n50 Buyende DLG Kitukiro Kitukiro Gumpi\\_PDM Sacco Piggery, Poultry, Maize, Goats, Coffee No 51 Buyende DLG Kiwaba Kiwaba Nkondo PDM Fish, Cassava, Diary, Piggery, Poultry, No Sacco \nMaize \n52 Buyende DLG Kyankoole Kyankoole Bukungu PDM Fish, Diary, Piggery, Goats, Maize No Sacco \n53 Buyende DLG Makanga Makanga Buyende PDM Fish, Cassava, Diary, Piggery, Poultry, No Sacco \nMaize, Goats, Potatoes, Banana, \nCoffee, Cocoa, Passion Fruits \n54 Buyende DLG Malima Malima Nkondo PDM Cassava,Diary, Piggery, Tomatoes No Sacco \n55 Buyende DLG Mango Mango Buyende PDM Cassava, Diary, Poultry, Maize, Goats No Sacco \n56 Buyende DLG Miseru Miseru Kidera\\_PDM Sacco Diary, Poultry, Goats No 57 Buyende DLG Mulali Mulali Kagulu PDM Sacco Diary, Poultry, Goats, Piggery, Gnuts, No Cotton \n58 Buyende DLG Nabigaga Nabigaga Ndolwa PDM Fish, Diary, Piggery, Poultry No Sacco \n64 \n19 26 7 20 30 10 12 15 3 5 16 11 13 14 1 \n\\| 9 21 12 \\| 6 22 16 15 28 13 \n8 29 21 17 20 3 \n7 9 2 34 66 32 \n17 18 1 8 12 4 \n2 4 2 3 13 10 \n13 14 1", "metadata": {"headings": [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}]], "page": 68, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Consolidted Report ,Report of the Auditor General 2023.chunks.json b/reports/Chunks/Consolidted Report ,Report of the Auditor General 2023.chunks.json deleted file mode 100644 index e5888162b2ad33106dbb309a2229e667e015b460..0000000000000000000000000000000000000000 --- a/reports/Chunks/Consolidted Report ,Report of the Auditor General 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "page": 1, "level": 5}}], "page": 1, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}], "page": 2, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "ii", "page": 2, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}], "page": 2, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "iii", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 3, "level": 2}}, {"headings_1": {"content": "ii", "page": 2, "level": 2}}], "page": 3, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "4.1 \nVALUE FOR MONEY AUDITS .........................................................................................159 4.1.1 \nMANAGEMENT OF HEALTH PROFFESSIONALS IN SPCIALISED, NATIONAL AND REGIONAL REFERRAL HOSPITALS BY MINISTRY OF HEALTH (MOH) ...............................................159 4.1.2 \nVALUE FOR MONEY AUDIT REPORT ON THE MEASURES PUT IN PLACE BY THE DEPARTMENT OF PHARMACY AND NATURAL MEDICINES UNDER MINISTRY OF HEALTH IN PROVISION OF PHARMACEUTICAL SERVICES IN UGANDA ....................................................................161 4.1.3 \nVALUE FOR MONEY AUDIT ON EFFECTIVENESS OF MEASURES TO SUPPORT COOPERATIVES BY THE DEPARTMENT OF COOPERATIVES DEVELOPMENT IN THE MINISTRY OF TRADE, INDUSTRY AND COOPERATIVES (MTIC) .......................................................................165 4.1.4 \nVALUE FOR MONEY AUDIT ON PROVISION OF PREVENTIVE, CURATIVE AND PALLIATIVE CARDIOVASCULAR SERVICES BY THE UGANDA HEART INSTITUTE ................................167 4.1.5 \nVALUE FOR MONEY AUDIT ON THE PROVISION OF FERRY SERVICES BY MINISTRY OF WORKS AND TRANSPORT, UGANDA NATIONAL ROADS AUTHORITY AND UGANDA RAILWAYS CORPORATION ............................................................................................................169 4.1.6 FOLLOW-UP REPORT ON THE STATUS OF IMPLEMENTATION OF AUDIT RECOMMENDATIONS OF THE VALUE FOR MONEY AUDIT ON THE UGANDA REPRODUCTIVE MATERNAL AND CHILD HEALTH SERVICES IMPROVEMENT PROJECT [URMCHIP] BY THE MINISTRY OF HEALTH .................................................................................................173 4.1.7 VALUE FOR MONEY AUDIT REPORT ON THE IMPLEMENTATION OF THE TAXPAYER REGISTER EXPANSION PROGRAMME (TREP) FOR ENHANCEMENT OF REVENUE COLLECTIONS BY UGANDA REVENUE AUTHORITY (URA) AND OTHER COLLABORATING AGENCIES ...................................................................................................................174 4.1.8 \nVALUE FOR MONEY AUDIT REPORT ON THE MANAGEMENT OF TAX INCENTIVES AND EXPENDITURE IN UGANDA BY THE MINISTRY OF FINANCE PLANNING AND ECONOMIC DEVELOPMENT ............................................................................................................178 4.1.9 \nVALUE FOR MONEY AUDIT ON INSPECTION OF SCHOOLS BY THE DIRECTORATE OF EDUCATION STANDARDS IN THE MINISTRY OF EDUCATION AND SPORTS ....................180 4.1.10 \nVALUE FOR MONEY AUDIT TO ASSESS THE EFFECTIVENESS OF THE DIRECTORATE OF FISHERIES RESOURCES (DIFRS) IN REGULATING THE FISHING EFFORT IN UGANDA .....183 4.1.11 VALUE FOR MONEY AUDIT ON THE OPERATIONAL EFFICIENCY OF CUSTOMS CENTRES /STATIONS IN THE UGANDA REVENUE AUTHORITY ......................................................187 4.1.12 VALUE FOR MONEY AUDIT ON GOVERNMENT OF UGANDA\u2019S EFFORTS AND PROGRESS TOWARDS ATTAINING FOOD SECURITY THROUGH ADAPTATION OF CLIMATE-RESILIENCE STRATEGIES IN THE AGRICULTURAL SECTOR IN LINE WITH NATIONALLY AGREED SDG TARGETS 2.3 AND 2.4 .................................................................................................190 4.1.13 \nVALUE FOR MONEY AUDIT REPORT ON THE DELIVERY OF UNIVERSAL PRIMARY EDUCATION IN UGANDA .................................................................................................................196", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 3, "level": 2}}, {"headings_1": {"content": "ii", "page": 2, "level": 2}}], "page": 4, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "iv", "metadata": {"headings": [{"headings_0": {"content": "iv", "page": 4, "level": 2}}, {"headings_1": {"content": "iii", "page": 3, "level": 2}}], "page": 4, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "4.1.14 VALUE FOR MONEY AUDIT REPORT ON THE OPERATION AND MAINTENANCE OF ELECTRICITY INFRASTRUCTURE UGANDA ELECTRICITY TRANSMISSION COMPANY LIMITED ..................................................................................................................................199 4.1.15 \nVALUE FOR MONEY AUDIT TO ASSESS THE GOVERNMENT OF UGANDA\u2019S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN ACCORDANCE WITH SDG TARGET 4.5\u201d ................201 4.1.16 \nVALUE FOR MONEY AUDIT ON FACILITATION OF CLIMATE CHANGE MAINSTREAMING IN SELECTED SECTORS AND LOCAL GOVERNMENTS BY THE MINISTRY OF WATER AND ENVIRONMENT\u2019S CLIMATE CHANGE DEPARTMENT........................................................204 4.1.17 \nVALUE FOR MONEY AUDIT ON ASSESSMENT OF THE CONTRIBUTION OF ANIMAL BREEDING INTERVENTIONS BY NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK (NAGRC&DB) TOWARDS SUSTAINABLE LIVESTOCK PRODUCTIVITY AND CONSERVATION. .........................................................................................................209 4.1.18 GLOBAL FUND TUBERCLOSIS-GRANT PROGRAMMATIC AUDIT REPORT FOR THE PERIOD JANUARY-DECEMBER, 2022..........................................................................................213 4.1.19 \nVALUE FOR MONEY AUDIT ON THE EFFECTIVENESS OF INTERVENTIONS BY THE UGANDA NATIONAL BUREAU OF STANDARDS TO REGULATE THE QUALITY OF LOCALLY MANUFACTURED GOODS .............................................................................................217 4.1.20 \nVALUE FOR MONEY AUDIT ON THE IMPLEMENTATION OF THE NEW LOWER SECONDARY CURRICULUM BY NATIONAL CURRICULUM DEVELOPMENT CENTRE...............................220 4.1.21 \nVALUE FOR MONEY AUDIT REPORT ON THE PROVISION OF AGRICULTURAL EXTENSION SERVICES TO FARMERS IN UGANDA.............................................................................226 4.1.22 A VALUE FOR MONEY AUDIT REPORT ON THE PROVISION OF SUPER SPECIALISED ONCOLOGY SERVICES BY UGANDA CANCER INSTITUTE ................................................230 4.1.23 A VALUE FOR MONEY AUDIT ON THE IMPLEMENTATION OF THE MOUNT RWENZORI TOURISM INFRASTRUCTURE DEVELOPMENT PROJECT (MRTIDP) ..................................232 4.1.24 \nCONSOLIDATED BASELINE VALUE FOR MONEY AUDIT AND ASSESSMENT REPORT OF THE UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS PROGRAM (UGIFT) IN WATER AND ENVIRONMENT, PRODUCTION AND MARKETING SECTORS, AND PREVAILING CONDITIONS IN REFUGEE HOSTING DISTRICTS FOR THE FINANCIAL YEAR 2019/2020 ......................235 4.1.25 \nVALUE FOR MONEY AUDIT REPORT ON INITIATIVES TO ADDRESS THE STREET CHILDREN PHENOMENON IN UGANDA BY THE MINISTRY OF GENDER, LABOUR AND SOCIAL DEVELOPMENT ............................................................................................................245 4.2 \nA REPORT OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA PUBLIC FINANCIAL MANAGEMENT SYSTEM FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023 ..250 4.3 ENGINEERING/PUBLIC WORKS AUDITS ........................................................................259 \nv", "metadata": {"headings": [{"headings_0": {"content": "iv", "page": 4, "level": 2}}, {"headings_1": {"content": "iii", "page": 3, "level": 2}}, [{"headings_0": {"content": "iv", "page": 4, "level": 2}}, {"headings_1": {"content": "iii", "page": 3, "level": 2}}]], "page": 5, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.3.1 ENGINEERING AUDIT ON A SELECTED SAMPLE OF INFRASTRUCTURE PROJECTS IMPLEMENTED BY THE MINISTRY OF AGRICULTURE ANIMAL INDUSTRY AND FISHERIES (MAAIF) UNDER THE AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP).............260 4.3.2 ENGINEERING AUDIT ON A SELECTED SAMPLE OF INFRASTRUCTURE PROJECTS IMPLEMENTED BY THE OFFICE OF THE PRIME MINISTER (OPM) IN FINANCIAL YEARS 2020/2021 AND 2022/2023 ..........................................................................................270 4.3.3 \nSPECIAL AUDIT ON ALLEGED MISMANAGEMENT OF FUNDS FOR KANARA WATER SUPPLY PROJECT IN KITAGWENDA DISTRICT (PHASE II &III) AND KIKAZI-NTARA ROAD ...........280 4.3.4 \nENGINEERING AUDIT ON SELECTED URBAN INFRASTRUCTURE PROJECTS IMPLEMENTED BY THE UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT ADDITIONAL FINANCING PROGRAM (USMID-AF) PARTICIPATING MUNICIPAL COUNCILS AND CITIES 285 4.3.5 \nENGINEERING AUDIT AND ASSESSMENT OF INFRASTRUCTURE PROJECTS IMPLEMENTED BY 73 LOCAL GOVERNMENTS UNDER THE UGIFT PROGRAM FOR CONSTRUCTION OF SEED SCHOOLS AND HEALTH FACILITIES IN THE EDUCATION AND HEALTH SECTORS ...........288 PART 5: INFORMATION SYSTEMS (IS), FORENSIC AND SPECIAL AUDITS .....................................290 5.1 \nINFORMATION SYSTEMS (IS) AUDITS ..........................................................................290 5.1.1. INFORMATION SYSTEMS AND SPECIAL AUDIT REPORT ON THE REVIEW OF THE OPERATIONS OF THE INTEGRATED PERSONNEL AND PAYROLL SYSTEM (IPPS) AND THE IMPLEMENTATION OF HUMAN CAPITAL MANAGEMENT SYSTEM (HCMS) AT THE MINISTRY OF PUBLIC SERVICE (MOPS) ........................................................................................290 5.1.2. \nINFORMATION SYSTEMS SPECIAL AUDIT REPORT ON THE REVIEW OF THE OPERATIONS OF THE E-PASSPORT PERSONALISATION SYSTEM OPERATED BY DIRECTORATE OF CITIZENSHIP AND IMMIGRATION CONTROL (DCIC)......................................................291 5.1.3. INFORMATION SYSTEMS SPECIAL AUDIT REPORT ON THE IT SECURITY AUDIT AND FOLLOW UP IT REVIEW OF UGANDA NATIONAL EXAMINATION BOARD INFORMATION SYSTEMS ....................................................................................................................292 5.1.4. VERIFICATION REPORT FOR INFORMATION SYSTEMS AUDIT OF THE AGRICULTURE CLUSTER DEVELOPMENT PROJECT ELECTRONIC VOUCHER MANAGEMENT SYSTEM (E- VOUCHER) AT THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES (MAAIF) ......................................................................................................................293 5.2 FORENSIC AUDITS ......................................................................................................294 5.2.1 \nINVESTIGATION REPORT ON COVID-19 EXPENDITURE BY THE UGANDA DEVELOPMENT CORPORATION FOR THE FINANCIAL YEAR 2020/21 ......................................................294 5.2.2 \nFORENSIC INVESTIGATION REPORT INTO THE ALLEGED CORRUPTION AND ABUSE OF OFFICE AT THE UGANDA LAND COMMISSION ...............................................................295 5.2.3 \nTHE FORENSIC INVESTIGATION REPORT INTO THE BENEFICIARIES OF THE COVID-19 RELIEF FUNDS AT THE MINISTRY OF GENDER, LABOUR AND SOCIAL DEVELOPMENT IN JULY AND AUGUST 2021 ......................................................................................................296", "metadata": {"headings": [{"headings_0": {"content": "iv", "page": 4, "level": 2}}, {"headings_1": {"content": "iii", "page": 3, "level": 2}}], "page": 6, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "vi", "metadata": {"headings": [{"headings_0": {"content": "vi", "page": 6, "level": 2}}, {"headings_1": {"content": "iv", "page": 4, "level": 2}}], "page": 6, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "vii", "metadata": {"headings": [{"headings_0": {"content": "vii", "page": 7, "level": 2}}, {"headings_1": {"content": "vi", "page": 6, "level": 2}}], "page": 7, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "LIST OF TABLES", "metadata": {"headings": [{"headings_0": {"content": "LIST OF TABLES", "page": 8, "level": 5}}, {"headings_1": {"content": "vii", "page": 7, "level": 2}}], "page": 8, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "viii", "metadata": {"headings": [{"headings_0": {"content": "viii", "page": 8, "level": 2}}, {"headings_1": {"content": "LIST OF TABLES", "page": 8, "level": 5}}], "page": 8, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ix", "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 9, "level": 2}}, {"headings_1": {"content": "viii", "page": 8, "level": 2}}], "page": 9, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "x", "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 9, "level": 2}}, {"headings_1": {"content": "viii", "page": 8, "level": 2}}], "page": 10, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 11, "level": 2}}, {"headings_1": {"content": "ix", "page": 9, "level": 2}}], "page": 11, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["ACU", "Anti-Corruption Unit of State House"], ["AG", "Auditor General"], ["AO", "Accounting Officer"], ["BFPs", "Budget Framework Paper"], ["Bn", "Billion"], ["BoU", "Bank of Uganda"], ["CAs", "Contracting Authorities"], ["CFR", "Central Forest Reserve"], ["CGV", "Chief Government Valuer"], ["DGAL", "Directorate of Government Analytical Laboratory"], ["DLB", "District Land Board"], ["E-LogRev", "Electronic Local Government Revenue Collection System"], ["ENT", "Ear Nose Throat"], ["FY", "Financial Year"], ["GDP", "Gross Domestic Product"], ["GoU", "Government of Uganda"], ["HSC", "Health Service Commission"], ["ICS", "Infra Consulting Services"], ["ICT", "Information Communication Technology"], ["IDA", "International Development Association"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFMS", "Integrated Financial Management System"], ["IMF", "International Monetary Fund"], ["KIS", "Kalangala Infrastructure Services"], ["MAAIF", "Ministry of Agriculture Animal Industry and Fisheries"], ["MDAs", "Ministries, Departments and Agencies"], ["MEMD", "Ministry of Energy and Mineral Development"], ["MOFPED", "Ministry of Finance, Planning, and Economic Development"], ["MoGLSD", "Ministry of Gender Labour and Social Development"], ["MoH", "Ministry of Health"], ["MoU", "Memoranda of Understanding"], ["MTEF", "Medium Term Expenditure Framework"], ["NAA", "National Audit Act"], ["NBI", "National Backbone Infrastructure"], ["NDP", "National Development Plan"], ["NDPII", "Second National Development Plan"], ["NEF", "National Environment Fund"], ["NEMA", "National Environment Management Authority"], ["NFA", "National Forestry Authority"], ["NGO", "Non-Governmental Organisation"], ["NIN", "National Identification Number"], ["NIRA", "National Identification Registration Authority"], ["NPA", "National Planning Authority"], ["NSACARJA", "Nsambya Carpentry, Joinery, Craft and Training Agency"], ["NWSC", "National Water and Sewerage Corporation"], ["OAG", "Office of the Auditor General"], ["PAPs", "Project Affected Persons"], ["PDMF", "Public Debt Management Framework"], ["PFMA", "Public Finance Management Act, 2015"], ["PS/ST", "Permanent Secretary/Secretary to the Treasury"], ["PSST", "Permanent Secretary and Secretary to Treasury"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 11, "level": 2}}, {"headings_1": {"content": "ix", "page": 9, "level": 2}}], "page": 11, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["ACRONYM", "MEANING"], "type": "table"}}, {"content": "xi", "metadata": {"headings": [{"headings_0": {"content": "xi", "page": 11, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 11, "level": 2}}], "page": 11, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["TAI", "Treasury Accounting Instructions, 2016"], ["TIN", "Tax Identification Number"], ["Tn", "Trillion"], ["TWGs", "Technical Working Groups"], ["UCC", "Uganda Communications Commission"], ["UCF", "Uganda Consolidated Fund"], ["UDC", "Uganda Development Corporation"], ["UETCL", "Uganda Electricity Transmission Company Limited"], ["UGX", "Uganda Shillings"], ["UNRA", "Uganda National Roads Authority"], ["URA", "Uganda Revenue Authority"], ["URMCHSIP", "Uganda Reproductive Maternal and Child Health Service Improvement Project"], ["USD", "United States Dollars"], ["USMID", "Uganda Support for Municipal Infrastructure Development"], ["WMD", "Wetlands Management Department"], ["YIGs", "Youth Interest Groups"], ["YLP", "Youth Livelihood Programme"], ["ToTs", "Trainer of Trainers"], ["HLG", "Higher Local Government"], ["iHRIS", "Integrated Human Resource Information System"], ["DiFRs", "Directorrate of Fisheries and Resources"], ["BoQs", "Bill of Quantities"]], "metadata": {"headings": [{"headings_0": {"content": "xi", "page": 11, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 11, "level": 2}}], "page": 12, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["ACRONYM", "MEANING"], "type": "table"}}, {"content": "xii", "metadata": {"headings": [{"headings_0": {"content": "xii", "page": 12, "level": 2}}, {"headings_1": {"content": "xi", "page": 11, "level": 2}}], "page": 12, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "GLOSSARY OF TERMS", "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 13, "level": 2}}, {"headings_1": {"content": "xii", "page": 12, "level": 2}}], "page": 13, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["Classified Expenditure", "The expenses and commitments incurred by an authorised agency for the collection and dissemination of information related to national security interests"], ["Contingent Liability", "A potential liability that may occur depending on the outcome of an uncertain future event."], ["Domestic Arrears", "Domestic arrears refer to short-term debts incurred by Governments against unpaid procurement invoices for supply of goods and services during the financial year"], ["External Debt", "Portion of a country's debt that was borrowed from foreign lenders including commercial banks, Governments or international financial institutions."], ["Garnishee order", "A form of enforcing a judgment debt against a creditor to recover money."], ["Nugatory Expenditure", "Expenditure that does not achieve any result"], ["Off-budget financing", "Off-budget refers to expenditure that is not funded through the budget"], ["Recruitment", "Refers to the process of attracting, screening, selecting, and on boarding a qualified person for a job, provided by an employer in another territory and the preparation for their departure."], ["Revolving Fund", "A fund that is continually replenished as withdrawals are made."]], "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 13, "level": 2}}, {"headings_1": {"content": "xii", "page": 12, "level": 2}}], "page": 13, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Term", "Definition"], "type": "table"}}, {"content": "xiii", "metadata": {"headings": [{"headings_0": {"content": "xiii", "page": 13, "level": 2}}, {"headings_1": {"content": "GLOSSARY OF TERMS", "page": 13, "level": 2}}], "page": 13, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "FOREWORD BY THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 14, "level": 5}}, {"headings_1": {"content": "xiii", "page": 13, "level": 2}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In accordance with my audit mandate set out under Article 163 of the Constitution of the", "metadata": {"headings": [{"headings_0": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 14, "level": 5}}, {"headings_1": {"content": "xiii", "page": 13, "level": 2}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Republic of Uganda, 1995 as amended, the National Audit Act 2008, and the Public Finance", "metadata": {"headings": [{"headings_0": {"content": "Republic of Uganda, 1995 as amended, the National Audit Act 2008, and the Public Finance", "page": 14, "level": 2}}, {"headings_1": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 14, "level": 5}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Management Act 2015, as amended, I hereby present to you the Annual Audit Report on the Government of Uganda Consolidated Financial Statements, and the Financial Performance of Public Corporations, State Enterprises and Companies in which Government has a controlling interest.", "metadata": {"headings": [{"headings_0": {"content": "Republic of Uganda, 1995 as amended, the National Audit Act 2008, and the Public Finance", "page": 14, "level": 2}}, {"headings_1": {"content": "FOREWORD BY THE AUDITOR GENERAL", "page": 14, "level": 5}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In line with the above mandate, I audited financial statements for 162 MDAs, 59 Statutory", "metadata": {"headings": [{"headings_0": {"content": "In line with the above mandate, I audited financial statements for 162 MDAs, 59 Statutory", "page": 14, "level": 2}}, {"headings_1": {"content": "Republic of Uganda, 1995 as amended, the National Audit Act 2008, and the Public Finance", "page": 14, "level": 2}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Corporations and 2,278 Local Governments. Pursuant to my Office\u2019s strategic objectives to enhance the relevance of the audits for improved transparency, accountability and service delivery, I undertook three (3) thematic audits covering Implementation of the Approved", "metadata": {"headings": [{"headings_0": {"content": "In line with the above mandate, I audited financial statements for 162 MDAs, 59 Statutory", "page": 14, "level": 2}}, {"headings_1": {"content": "Republic of Uganda, 1995 as amended, the National Audit Act 2008, and the Public Finance", "page": 14, "level": 2}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Budget, salary payroll management across Government of Uganda, and Implementation of", "metadata": {"headings": [{"headings_0": {"content": "Budget, salary payroll management across Government of Uganda, and Implementation of", "page": 14, "level": 2}}, {"headings_1": {"content": "In line with the above mandate, I audited financial statements for 162 MDAs, 59 Statutory", "page": 14, "level": 2}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the Parish Development Model (PDM). Relatedly, I undertook a Public Finance Management", "metadata": {"headings": [{"headings_0": {"content": "Budget, salary payroll management across Government of Uganda, and Implementation of", "page": 14, "level": 2}}, {"headings_1": {"content": "In line with the above mandate, I audited financial statements for 162 MDAs, 59 Statutory", "page": 14, "level": 2}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Assessment in seven (7) entities as a pilot audit.", "metadata": {"headings": [{"headings_0": {"content": "Assessment in seven (7) entities as a pilot audit.", "page": 14, "level": 2}}, {"headings_1": {"content": "Budget, salary payroll management across Government of Uganda, and Implementation of", "page": 14, "level": 2}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I further undertook several audits in response to stakeholder needs and emerging issues. These included: 386 special audits and investigations, 25 value for money audits, and seven (07) engineering audits (Construction civil works). Notable among these, was the special audit of the salary payroll across Government, which necessitated commitment of significant", "metadata": {"headings": [{"headings_0": {"content": "I further undertook several audits in response to stakeholder needs and emerging issues. These included: 386 special audits and investigations, 25 value for money audits, and seven (07) engineering audits (Construction civil works). Notable among these, was the special audit of the salary payroll across Government, which necessitated commitment of significant", "page": 14, "level": 4}}, {"headings_1": {"content": "Assessment in seven (7) entities as a pilot audit.", "page": 14, "level": 2}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "resources especially time and staff, as well as invaluable support from other stakeholders,", "metadata": {"headings": [{"headings_0": {"content": "I further undertook several audits in response to stakeholder needs and emerging issues. These included: 386 special audits and investigations, 25 value for money audits, and seven (07) engineering audits (Construction civil works). Notable among these, was the special audit of the salary payroll across Government, which necessitated commitment of significant", "page": 14, "level": 4}}, {"headings_1": {"content": "Assessment in seven (7) entities as a pilot audit.", "page": 14, "level": 2}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "including the Ministries of Finance Planning and Economic Development and that of Public", "metadata": {"headings": [{"headings_0": {"content": "including the Ministries of Finance Planning and Economic Development and that of Public", "page": 14, "level": 2}}, {"headings_1": {"content": "I further undertook several audits in response to stakeholder needs and emerging issues. These included: 386 special audits and investigations, 25 value for money audits, and seven (07) engineering audits (Construction civil works). Notable among these, was the special audit of the salary payroll across Government, which necessitated commitment of significant", "page": 14, "level": 4}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Service, the Service Commissions, National Identification and Registration Authority, as well as the Uganda Bureau of Statistics. \nI wish to extend my gratitude to the Parliament of the Republic of Uganda, as well as all other", "metadata": {"headings": [{"headings_0": {"content": "including the Ministries of Finance Planning and Economic Development and that of Public", "page": 14, "level": 2}}, {"headings_1": {"content": "I further undertook several audits in response to stakeholder needs and emerging issues. These included: 386 special audits and investigations, 25 value for money audits, and seven (07) engineering audits (Construction civil works). Notable among these, was the special audit of the salary payroll across Government, which necessitated commitment of significant", "page": 14, "level": 4}}, [{"headings_0": {"content": "including the Ministries of Finance Planning and Economic Development and that of Public", "page": 14, "level": 2}}, {"headings_1": {"content": "I further undertook several audits in response to stakeholder needs and emerging issues. These included: 386 special audits and investigations, 25 value for money audits, and seven (07) engineering audits (Construction civil works). Notable among these, was the special audit of the salary payroll across Government, which necessitated commitment of significant", "page": 14, "level": 4}}]], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "stakeholders, who have contributed variously in the enhancement of the OAG\u2019s capacity to", "metadata": {"headings": [{"headings_0": {"content": "stakeholders, who have contributed variously in the enhancement of the OAG\u2019s capacity to", "page": 14, "level": 2}}, {"headings_1": {"content": "including the Ministries of Finance Planning and Economic Development and that of Public", "page": 14, "level": 2}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "deliver the audits. I also extend my appreciation to all my staff for their selfless efforts towards delivering audit results that continue to promote good governance for better service delivery.", "metadata": {"headings": [{"headings_0": {"content": "stakeholders, who have contributed variously in the enhancement of the OAG\u2019s capacity to", "page": 14, "level": 2}}, {"headings_1": {"content": "including the Ministries of Finance Planning and Economic Development and that of Public", "page": 14, "level": 2}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "John F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "John F. S. Muwanga", "page": 14, "level": 2}}, {"headings_1": {"content": "stakeholders, who have contributed variously in the enhancement of the OAG\u2019s capacity to", "page": 14, "level": 2}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 14, "level": 5}}, {"headings_1": {"content": "John F. S. Muwanga", "page": 14, "level": 2}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "29th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 14, "level": 5}}, {"headings_1": {"content": "John F. S. Muwanga", "page": 14, "level": 2}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "xiv", "metadata": {"headings": [{"headings_0": {"content": "xiv", "page": 14, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 14, "level": 5}}], "page": 14, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "metadata": {"headings": [{"headings_0": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 15, "level": 5}}, {"headings_1": {"content": "xiv", "page": 14, "level": 2}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I am required by Article 163(3) of the 1995 Constitution of the Republic of Uganda and Section 13 and 19 of the National Audit Act 2008 and the Public Finance Management Act, as amended, to audit and report on the public accounts of Uganda and of all public offices", "metadata": {"headings": [{"headings_0": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 15, "level": 5}}, {"headings_1": {"content": "xiv", "page": 14, "level": 2}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament.", "metadata": {"headings": [{"headings_0": {"content": "including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament.", "page": 15, "level": 4}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 15, "level": 5}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Section 13 (b) of the National Audit Act 2008 requires me to conduct Financial, Value for", "metadata": {"headings": [{"headings_0": {"content": "including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament.", "page": 15, "level": 4}}, {"headings_1": {"content": "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT 1.0 INTRODUCTION AND PURPOSE 1.1 General Introduction", "page": 15, "level": 5}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "money, Engineering, Information Systems, Special, Government investments Procurement audits, Treasury Memoranda and Gender and Environment and any other audits in respect of any project or activity involving public funds, Classified expenditure audits.", "metadata": {"headings": [{"headings_0": {"content": "money, Engineering, Information Systems, Special, Government investments Procurement audits, Treasury Memoranda and Gender and Environment and any other audits in respect of any project or activity involving public funds, Classified expenditure audits.", "page": 15, "level": 4}}, {"headings_1": {"content": "including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament.", "page": 15, "level": 4}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Article 163 (4) of the 1995 Constitution of the Republic of Uganda, requires me to audit and submit accounts to Parliament annually for the year immediately preceding. This report is submitted in compliance with the constitutional provision.", "metadata": {"headings": [{"headings_0": {"content": "money, Engineering, Information Systems, Special, Government investments Procurement audits, Treasury Memoranda and Gender and Environment and any other audits in respect of any project or activity involving public funds, Classified expenditure audits.", "page": 15, "level": 4}}, {"headings_1": {"content": "including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament.", "page": 15, "level": 4}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "1.2 Purpose", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 15, "level": 5}}, {"headings_1": {"content": "money, Engineering, Information Systems, Special, Government investments Procurement audits, Treasury Memoranda and Gender and Environment and any other audits in respect of any project or activity involving public funds, Classified expenditure audits.", "page": 15, "level": 4}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The purpose of this report is to provide a summary of audit results for the audits I", "metadata": {"headings": [{"headings_0": {"content": "1.2 Purpose", "page": 15, "level": 5}}, {"headings_1": {"content": "money, Engineering, Information Systems, Special, Government investments Procurement audits, Treasury Memoranda and Gender and Environment and any other audits in respect of any project or activity involving public funds, Classified expenditure audits.", "page": 15, "level": 4}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "conducted from the period of January to December 2023. These include;", "metadata": {"headings": [{"headings_0": {"content": "conducted from the period of January to December 2023. These include;", "page": 15, "level": 2}}, {"headings_1": {"content": "1.2 Purpose", "page": 15, "level": 5}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) A report and Opinion of the Auditor General on the;", "metadata": {"headings": [{"headings_0": {"content": "(i) A report and Opinion of the Auditor General on the;", "page": 15, "level": 4}}, {"headings_1": {"content": "conducted from the period of January to December 2023. These include;", "page": 15, "level": 2}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- GOU Consolidated Financial Statements of the Government of the Republic", "metadata": {"headings": [{"headings_0": {"content": "(i) A report and Opinion of the Auditor General on the;", "page": 15, "level": 4}}, {"headings_1": {"content": "conducted from the period of January to December 2023. These include;", "page": 15, "level": 2}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(i) A report and Opinion of the Auditor General on the;", "page": 15, "level": 4}}, {"headings_1": {"content": "conducted from the period of January to December 2023. These include;", "page": 15, "level": 2}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of Uganda for the financial year ended 30th June 2023", "metadata": {"headings": [{"headings_0": {"content": "of Uganda for the financial year ended 30th June 2023", "page": 15, "level": 2}}, {"headings_1": {"content": "(i) A report and Opinion of the Auditor General on the;", "page": 15, "level": 4}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "of Uganda for the financial year ended 30th June 2023", "page": 15, "level": 2}}, {"headings_1": {"content": "(i) A report and Opinion of the Auditor General on the;", "page": 15, "level": 4}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Consolidated Summary Statement of Financial Performance of Public", "metadata": {"headings": [{"headings_0": {"content": "of Uganda for the financial year ended 30th June 2023", "page": 15, "level": 2}}, {"headings_1": {"content": "(i) A report and Opinion of the Auditor General on the;", "page": 15, "level": 4}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Corporations and State Enterprises for the financial year ended 30th June", "metadata": {"headings": [{"headings_0": {"content": "Corporations and State Enterprises for the financial year ended 30th June", "page": 15, "level": 2}}, {"headings_1": {"content": "of Uganda for the financial year ended 30th June 2023", "page": 15, "level": 2}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2023.", "metadata": {"headings": [{"headings_0": {"content": "Corporations and State Enterprises for the financial year ended 30th June", "page": 15, "level": 2}}, {"headings_1": {"content": "of Uganda for the financial year ended 30th June 2023", "page": 15, "level": 2}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii) A summary of audit results from audit of thematic areas.", "metadata": {"headings": [{"headings_0": {"content": "(ii) A summary of audit results from audit of thematic areas.", "page": 15, "level": 4}}, {"headings_1": {"content": "Corporations and State Enterprises for the financial year ended 30th June", "page": 15, "level": 2}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(ii) A summary of audit results from audit of thematic areas.", "page": 15, "level": 4}}, {"headings_1": {"content": "Corporations and State Enterprises for the financial year ended 30th June", "page": 15, "level": 2}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Programmatic and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local Governments.", "metadata": {"headings": [{"headings_0": {"content": "Programmatic and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local Governments.", "page": 15, "level": 4}}, {"headings_1": {"content": "(ii) A summary of audit results from audit of thematic areas.", "page": 15, "level": 4}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 15, "level": 2}}, {"headings_1": {"content": "Programmatic and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local Governments.", "page": 15, "level": 4}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A summary of other specialized audit findings which include IT and Engineering audits conducted during the year.", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 15, "level": 2}}, {"headings_1": {"content": "Programmatic and cross cutting findings, implications and recommendations from the audit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and Local Governments.", "page": 15, "level": 4}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v) A summary of value for money audits conducted during the year.", "metadata": {"headings": [{"headings_0": {"content": "(v) A summary of value for money audits conducted during the year.", "page": 15, "level": 4}}, {"headings_1": {"content": "(iv)", "page": 15, "level": 2}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "15", "metadata": {"headings": [{"headings_0": {"content": "(v) A summary of value for money audits conducted during the year.", "page": 15, "level": 4}}, {"headings_1": {"content": "(iv)", "page": 15, "level": 2}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 16, "level": 2}}, {"headings_1": {"content": "(v) A summary of value for money audits conducted during the year.", "page": 15, "level": 4}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A summary of results of a Performance Management Assessment piloted in Seven (7) Government institutions. \n1.3", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 16, "level": 2}}, {"headings_1": {"content": "(v) A summary of value for money audits conducted during the year.", "page": 15, "level": 4}}, [{"headings_0": {"content": "(vi)", "page": 16, "level": 2}}, {"headings_1": {"content": "(v) A summary of value for money audits conducted during the year.", "page": 15, "level": 4}}]], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Changes in reporting resulting from accountability and budget reforms", "metadata": {"headings": [{"headings_0": {"content": "Changes in reporting resulting from accountability and budget reforms", "page": 16, "level": 5}}, {"headings_1": {"content": "(vi)", "page": 16, "level": 2}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "For the period under review, the Government of Uganda implemented two major reforms", "metadata": {"headings": [{"headings_0": {"content": "For the period under review, the Government of Uganda implemented two major reforms", "page": 16, "level": 2}}, {"headings_1": {"content": "Changes in reporting resulting from accountability and budget reforms", "page": 16, "level": 5}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "in budgeting and accountability to enhance service delivery, accountability and transparency. These reforms include the following;", "metadata": {"headings": [{"headings_0": {"content": "For the period under review, the Government of Uganda implemented two major reforms", "page": 16, "level": 2}}, {"headings_1": {"content": "Changes in reporting resulting from accountability and budget reforms", "page": 16, "level": 5}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 16, "level": 2}}, {"headings_1": {"content": "For the period under review, the Government of Uganda implemented two major reforms", "page": 16, "level": 2}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Implementation of Program based budgeting", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Program based budgeting", "page": 16, "level": 5}}, {"headings_1": {"content": "a)", "page": 16, "level": 2}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The GOU introduced program-based planning and budgeting during the development of the NDPIII. All the GOU bodies\u2019 development plans were prepared basing on the program-", "metadata": {"headings": [{"headings_0": {"content": "The GOU introduced program-based planning and budgeting during the development of the NDPIII. All the GOU bodies\u2019 development plans were prepared basing on the program-", "page": 16, "level": 4}}, {"headings_1": {"content": "Implementation of Program based budgeting", "page": 16, "level": 5}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "based planning. The program-based budgeting only took effect in the FY 2022/23", "metadata": {"headings": [{"headings_0": {"content": "The GOU introduced program-based planning and budgeting during the development of the NDPIII. All the GOU bodies\u2019 development plans were prepared basing on the program-", "page": 16, "level": 4}}, {"headings_1": {"content": "Implementation of Program based budgeting", "page": 16, "level": 5}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "budgeting. As a result, this report has been prepared, taking into account of this reform.", "metadata": {"headings": [{"headings_0": {"content": "budgeting. As a result, this report has been prepared, taking into account of this reform.", "page": 16, "level": 2}}, {"headings_1": {"content": "The GOU introduced program-based planning and budgeting during the development of the NDPIII. All the GOU bodies\u2019 development plans were prepared basing on the program-", "page": 16, "level": 4}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The program-based budgeting structure allocates resources by program or functional area, in alignment with the national development plan. I have structured this report in", "metadata": {"headings": [{"headings_0": {"content": "The program-based budgeting structure allocates resources by program or functional area, in alignment with the national development plan. I have structured this report in", "page": 16, "level": 4}}, {"headings_1": {"content": "budgeting. As a result, this report has been prepared, taking into account of this reform.", "page": 16, "level": 2}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "accordance to the program allocations, which presents a summary of the audit observations.", "metadata": {"headings": [{"headings_0": {"content": "The program-based budgeting structure allocates resources by program or functional area, in alignment with the national development plan. I have structured this report in", "page": 16, "level": 4}}, {"headings_1": {"content": "budgeting. As a result, this report has been prepared, taking into account of this reform.", "page": 16, "level": 2}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "The program-based budgeting structure allocates resources by program or functional area, in alignment with the national development plan. I have structured this report in", "page": 16, "level": 4}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Changes in GoU Financial Reporting Framework", "metadata": {"headings": [{"headings_0": {"content": "Changes in GoU Financial Reporting Framework", "page": 16, "level": 5}}, {"headings_1": {"content": "b)", "page": 16, "level": 2}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "For the first time, Local Government (LG) Votes have been consolidated along with the accounts of Central Government (CG) Votes, on a line-by-line basis, a departure from the previous consolidations, where the total amount to LGs was expensed as a block figure.", "metadata": {"headings": [{"headings_0": {"content": "For the first time, Local Government (LG) Votes have been consolidated along with the accounts of Central Government (CG) Votes, on a line-by-line basis, a departure from the previous consolidations, where the total amount to LGs was expensed as a block figure.", "page": 16, "level": 4}}, {"headings_1": {"content": "Changes in GoU Financial Reporting Framework", "page": 16, "level": 5}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "This is a result of harmonization of the basis of accounting for both central and local", "metadata": {"headings": [{"headings_0": {"content": "For the first time, Local Government (LG) Votes have been consolidated along with the accounts of Central Government (CG) Votes, on a line-by-line basis, a departure from the previous consolidations, where the total amount to LGs was expensed as a block figure.", "page": 16, "level": 4}}, {"headings_1": {"content": "Changes in GoU Financial Reporting Framework", "page": 16, "level": 5}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "government votes, in addition to the introduction of the Treasury Single Account to manage the payments of both CG and LG entities. In addition, the reporting framework", "metadata": {"headings": [{"headings_0": {"content": "government votes, in addition to the introduction of the Treasury Single Account to manage the payments of both CG and LG entities. In addition, the reporting framework", "page": 16, "level": 4}}, {"headings_1": {"content": "For the first time, Local Government (LG) Votes have been consolidated along with the accounts of Central Government (CG) Votes, on a line-by-line basis, a departure from the previous consolidations, where the total amount to LGs was expensed as a block figure.", "page": 16, "level": 4}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "has been enhanced, affecting the recognition and reporting of assets, government", "metadata": {"headings": [{"headings_0": {"content": "government votes, in addition to the introduction of the Treasury Single Account to manage the payments of both CG and LG entities. In addition, the reporting framework", "page": 16, "level": 4}}, {"headings_1": {"content": "For the first time, Local Government (LG) Votes have been consolidated along with the accounts of Central Government (CG) Votes, on a line-by-line basis, a departure from the previous consolidations, where the total amount to LGs was expensed as a block figure.", "page": 16, "level": 4}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "projects have been consolidated in respective MDALG Financial statements, except for", "metadata": {"headings": [{"headings_0": {"content": "projects have been consolidated in respective MDALG Financial statements, except for", "page": 16, "level": 2}}, {"headings_1": {"content": "government votes, in addition to the introduction of the Treasury Single Account to manage the payments of both CG and LG entities. In addition, the reporting framework", "page": 16, "level": 4}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "those left with one year to close.", "metadata": {"headings": [{"headings_0": {"content": "projects have been consolidated in respective MDALG Financial statements, except for", "page": 16, "level": 2}}, {"headings_1": {"content": "government votes, in addition to the introduction of the Treasury Single Account to manage the payments of both CG and LG entities. In addition, the reporting framework", "page": 16, "level": 4}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accountant General made changes to the Chart of Accounts to accommodate the", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General made changes to the Chart of Accounts to accommodate the", "page": 16, "level": 2}}, {"headings_1": {"content": "projects have been consolidated in respective MDALG Financial statements, except for", "page": 16, "level": 2}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "programs in budgeting and accounting. As such, the financial statements have been prepared taking into account of the changes in the Chart of Accounts. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General made changes to the Chart of Accounts to accommodate the", "page": 16, "level": 2}}, {"headings_1": {"content": "projects have been consolidated in respective MDALG Financial statements, except for", "page": 16, "level": 2}}, [{"headings_0": {"content": "The Accountant General made changes to the Chart of Accounts to accommodate the", "page": 16, "level": 2}}, {"headings_1": {"content": "projects have been consolidated in respective MDALG Financial statements, except for", "page": 16, "level": 2}}]], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Summary of Audit Results", "metadata": {"headings": [{"headings_0": {"content": "Summary of Audit Results", "page": 16, "level": 5}}, {"headings_1": {"content": "The Accountant General made changes to the Chart of Accounts to accommodate the", "page": 16, "level": 2}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1.4.1 General Performance", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 General Performance", "page": 16, "level": 5}}, {"headings_1": {"content": "Summary of Audit Results", "page": 16, "level": 5}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "At the beginning of the year, I undertook the Shared Overall Risk Assessment (SORA) which determined the planned audits to be undertaken in 2023 Audit Year. The Office had", "metadata": {"headings": [{"headings_0": {"content": "At the beginning of the year, I undertook the Shared Overall Risk Assessment (SORA) which determined the planned audits to be undertaken in 2023 Audit Year. The Office had", "page": 16, "level": 4}}, {"headings_1": {"content": "1.4.1 General Performance", "page": 16, "level": 5}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a total population of 17,639 entities, of which 3,302 were profiled for audit during the year under review. 14,337 unprofiled entities comprised of 14,302 (99.8%) schools in", "metadata": {"headings": [{"headings_0": {"content": "At the beginning of the year, I undertook the Shared Overall Risk Assessment (SORA) which determined the planned audits to be undertaken in 2023 Audit Year. The Office had", "page": 16, "level": 4}}, {"headings_1": {"content": "1.4.1 General Performance", "page": 16, "level": 5}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "various categories and 34 from other categories. The audits which were not profiled were", "metadata": {"headings": [{"headings_0": {"content": "various categories and 34 from other categories. The audits which were not profiled were", "page": 16, "level": 2}}, {"headings_1": {"content": "At the beginning of the year, I undertook the Shared Overall Risk Assessment (SORA) which determined the planned audits to be undertaken in 2023 Audit Year. The Office had", "page": 16, "level": 4}}], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "not planned for auditing. \n16 \nThe profiled planned audits of 3,302 were revised to 3,715 out of which a total of 3,154", "metadata": {"headings": [{"headings_0": {"content": "various categories and 34 from other categories. The audits which were not profiled were", "page": 16, "level": 2}}, {"headings_1": {"content": "At the beginning of the year, I undertook the Shared Overall Risk Assessment (SORA) which determined the planned audits to be undertaken in 2023 Audit Year. The Office had", "page": 16, "level": 4}}, [{"headings_0": {"content": "various categories and 34 from other categories. The audits which were not profiled were", "page": 16, "level": 2}}, {"headings_1": {"content": "At the beginning of the year, I undertook the Shared Overall Risk Assessment (SORA) which determined the planned audits to be undertaken in 2023 Audit Year. The Office had", "page": 16, "level": 4}}], [{"headings_0": {"content": "various categories and 34 from other categories. The audits which were not profiled were", "page": 16, "level": 2}}, {"headings_1": {"content": "At the beginning of the year, I undertook the Shared Overall Risk Assessment (SORA) which determined the planned audits to be undertaken in 2023 Audit Year. The Office had", "page": 16, "level": 4}}]], "page": 16, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(84.9%) were conducted and completed. The remaining 561 audits could not be finalised in time for reporting due to resource constraints resulting from the Payroll Special Audit. The Payroll Audit required committing the entire human resources on the exercise and", "metadata": {"headings": [{"headings_0": {"content": "(84.9%) were conducted and completed. The remaining 561 audits could not be finalised in time for reporting due to resource constraints resulting from the Payroll Special Audit. The Payroll Audit required committing the entire human resources on the exercise and", "page": 17, "level": 4}}, {"headings_1": {"content": "various categories and 34 from other categories. The audits which were not profiled were", "page": 16, "level": 2}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "encroached on the time required to undertake other planned audits.", "metadata": {"headings": [{"headings_0": {"content": "(84.9%) were conducted and completed. The remaining 561 audits could not be finalised in time for reporting due to resource constraints resulting from the Payroll Special Audit. The Payroll Audit required committing the entire human resources on the exercise and", "page": 17, "level": 4}}, {"headings_1": {"content": "various categories and 34 from other categories. The audits which were not profiled were", "page": 16, "level": 2}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 1: Summary of Performance", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of Performance", "page": 17, "level": 2}}, {"headings_1": {"content": "(84.9%) were conducted and completed. The remaining 561 audits could not be finalised in time for reporting due to resource constraints resulting from the Payroll Special Audit. The Payroll Audit required committing the entire human resources on the exercise and", "page": 17, "level": 4}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**MDAs**", "145", "166", "162", "4"], ["**Funds**", "5", "5", "5", "-"], ["**Classified entities**", "13", "39", "14", "25"], ["**International Audits**", "2", "2", "-", "2"], ["**Commissions, Statutory Authorities and State Enterprises**", "76", "63", "59", "4"], ["**Projects**", "179", "217", "209", "8"], ["**PSAs**", "4", "10", "3", "7"], ["**Districts**", "135", "135", "135", "-"], ["**Municipal Councils and Cities**", "41", "41", "41", "-"], ["**Divisions**", "20", "20", "-", "20"], ["**Lower Local Governments for 2021/2022 and Backlogs**", "1,297", "1,744", "1,556", "188"], ["**Regional Referral hospitals**", "16", "16", "14", "2"], ["**Schools/Tertiary institutions**", "381", "766", "532", "234"], ["**Forensics/Special Audit**", "62", "429", "386", "43"], ["**VFM Studies**", "23", "33", "25", "8"], ["**Engineering Audits**", "7", "14", "6", "8"], ["**IT Audits**", "8", "9", "5", "4"], ["**Treasury Memoranda**", "-", "6", "1", "5"], ["**TOTAL**", "**2,414**", "**3,715**", "**3,153**", "**562**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of Performance", "page": 17, "level": 2}}, {"headings_1": {"content": "(84.9%) were conducted and completed. The remaining 561 audits could not be finalised in time for reporting due to resource constraints resulting from the Payroll Special Audit. The Payroll Audit required committing the entire human resources on the exercise and", "page": 17, "level": 4}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Type of Entity/Audit", "Planned Audits for the audit year 2023", "Revised Planned Audits for the year 2023", "Actual Performance as at 31st December, 2023", "Audits in Progress"], "type": "table"}}, {"content": "Notes:", "metadata": {"headings": [{"headings_0": {"content": "Notes:", "page": 17, "level": 5}}, {"headings_1": {"content": "Table 1: Summary of Performance", "page": 17, "level": 2}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Notes:", "page": 17, "level": 5}}, {"headings_1": {"content": "Table 1: Summary of Performance", "page": 17, "level": 2}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "1. Engineering audits \u2013 these include 124 reports issued covering roads, bridges, buildings and water projects with a total contract/value of works of UGX.2.17Tn.", "metadata": {"headings": [{"headings_0": {"content": "Notes:", "page": 17, "level": 5}}, {"headings_1": {"content": "Table 1: Summary of Performance", "page": 17, "level": 2}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Notes:", "page": 17, "level": 5}}, {"headings_1": {"content": "Table 1: Summary of Performance", "page": 17, "level": 2}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. Forensics/Special Audit \u2013 the total audits completed of 387 which include 367 individual payroll special audits.", "metadata": {"headings": [{"headings_0": {"content": "Notes:", "page": 17, "level": 5}}, {"headings_1": {"content": "Table 1: Summary of Performance", "page": 17, "level": 2}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "1.4.2 Summary of Opinions", "metadata": {"headings": [{"headings_0": {"content": "1.4.2 Summary of Opinions", "page": 17, "level": 5}}, {"headings_1": {"content": "Notes:", "page": 17, "level": 5}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Of the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 613 (98%) entities had unqualified", "metadata": {"headings": [{"headings_0": {"content": "Of the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 613 (98%) entities had unqualified", "page": 17, "level": 4}}, {"headings_1": {"content": "1.4.2 Summary of Opinions", "page": 17, "level": 5}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "opinions while 10 (1.6%) entities had qualified opinions and 02 (0.4%%) had disclaimer", "metadata": {"headings": [{"headings_0": {"content": "Of the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 613 (98%) entities had unqualified", "page": 17, "level": 4}}, {"headings_1": {"content": "1.4.2 Summary of Opinions", "page": 17, "level": 5}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "opinions. Table 2 and figure 1 below provides the summary of the Opinions:", "metadata": {"headings": [{"headings_0": {"content": "opinions. Table 2 and figure 1 below provides the summary of the Opinions:", "page": 17, "level": 2}}, {"headings_1": {"content": "Of the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 613 (98%) entities had unqualified", "page": 17, "level": 4}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "17", "metadata": {"headings": [{"headings_0": {"content": "opinions. Table 2 and figure 1 below provides the summary of the Opinions:", "page": 17, "level": 2}}, {"headings_1": {"content": "Of the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 613 (98%) entities had unqualified", "page": 17, "level": 4}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 2: Summary of Current Year Opinions", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Current Year Opinions", "page": 18, "level": 2}}, {"headings_1": {"content": "opinions. Table 2 and figure 1 below provides the summary of the Opinions:", "page": 17, "level": 2}}], "page": 18, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**MDAs**", "156", "5", "0", "1"], ["**Funds**", "5", "0", "0", "0"], ["**Classified entities**", "0", "0", "0", "0"], ["**International Audits**", "0", "0", "0", "0"], ["**Commissions, Statutory Authorities and State Enterprises**", "56", "2", "0", "1"], ["**Projects**", "208", "1", "0", "0"], ["**PSAs**", "0", "0", "0", "0"], ["**Districts**", "133", "2", "0", "0"], ["**Municipal Councils and Cities**", "41", "0", "0", "0"], ["**Divisions**", "0", "0", "0", "0"], ["**Lower Local Governments for 2020/2021 and Backlogs**", "0", "0", "0", "0"], ["**Regional Referral hospitals**", "14", "0", "0", "0"], ["**Schools/Tertiary institutions**", "0", "0", "0", "0"], ["**TOTAL**", "**613**", "**10**", "**0**", "**2**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Current Year Opinions", "page": 18, "level": 2}}, {"headings_1": {"content": "opinions. Table 2 and figure 1 below provides the summary of the Opinions:", "page": 17, "level": 2}}], "page": 18, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Type of Entity/Audit", "Un- qualified", "Qualified", "Adverse", "Disclaimer"], "type": "table"}}, {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last Four years", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Current Year Opinions", "page": 18, "level": 2}}, {"headings_1": {"content": "opinions. Table 2 and figure 1 below provides the summary of the Opinions:", "page": 17, "level": 2}}], "page": 18, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**Type of Opinion 2022/23 2021/22 2020/21 2019/20**", null, null, null, null], ["**Unqualified**", "613", "654", "502", "420"], ["**Qualified** 10 13 27 33", null, null, null, null], ["**Adverse**", "0", "1", "0", "0"], ["**Disclaimer** 2 1 0 0", null, null, null, null], ["**Total**", "**625**", "**669**", "**529**", "**453**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Current Year Opinions", "page": 18, "level": 2}}, {"headings_1": {"content": "opinions. Table 2 and figure 1 below provides the summary of the Opinions:", "page": 17, "level": 2}}], "page": 18, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Figure 1: Summary of Opinions for the last four years", "metadata": {"headings": [{"headings_0": {"content": "Figure 1: Summary of Opinions for the last four years", "page": 18, "level": 2}}, {"headings_1": {"content": "Table 2: Summary of Current Year Opinions", "page": 18, "level": 2}}], "page": 18, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "18", "metadata": {"headings": [{"headings_0": {"content": "Figure 1: Summary of Opinions for the last four years", "page": 18, "level": 2}}, {"headings_1": {"content": "Table 2: Summary of Current Year Opinions", "page": 18, "level": 2}}], "page": 18, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "PART 2: REPORTS ON CONSOLIDATED FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "PART 2: REPORTS ON CONSOLIDATED FINANCIAL STATEMENTS", "page": 19, "level": 5}}, {"headings_1": {"content": "Figure 1: Summary of Opinions for the last four years", "page": 18, "level": 2}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2.1 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "2.1 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "page": 19, "level": 5}}, {"headings_1": {"content": "PART 2: REPORTS ON CONSOLIDATED FINANCIAL STATEMENTS", "page": 19, "level": 5}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 19, "level": 5}}, {"headings_1": {"content": "2.1 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "page": 19, "level": 5}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I have audited the Consolidated Financial Statements of the Government of the Republic of Uganda, which comprise the Consolidated Statement of Financial Position as at 30th June 2023,", "metadata": {"headings": [{"headings_0": {"content": "I have audited the Consolidated Financial Statements of the Government of the Republic of Uganda, which comprise the Consolidated Statement of Financial Position as at 30th June 2023,", "page": 19, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 19, "level": 5}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Consolidated Statement of Financial Performance, Consolidated Statement of Changes in Equity and Consolidated Cash Flow Statement 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 accompanying Consolidated Financial Statements of the Government of Uganda for the financial year ended 30th June 2023 are prepared, in all material respects, in", "metadata": {"headings": [{"headings_0": {"content": "I have audited the Consolidated Financial Statements of the Government of the Republic of Uganda, which comprise the Consolidated Statement of Financial Position as at 30th June 2023,", "page": 19, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 19, "level": 5}}, [{"headings_0": {"content": "I have audited the Consolidated Financial Statements of the Government of the Republic of Uganda, which comprise the Consolidated Statement of Financial Position as at 30th June 2023,", "page": 19, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 19, "level": 5}}]], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "accordance with Section 51 of the Public Finance Management Act, 2015 (as amended), and the", "metadata": {"headings": [{"headings_0": {"content": "accordance with Section 51 of the Public Finance Management Act, 2015 (as amended), and the", "page": 19, "level": 2}}, {"headings_1": {"content": "I have audited the Consolidated Financial Statements of the Government of the Republic of Uganda, which comprise the Consolidated Statement of Financial Position as at 30th June 2023,", "page": 19, "level": 4}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "accordance with Section 51 of the Public Finance Management Act, 2015 (as amended), and the", "page": 19, "level": 2}}, {"headings_1": {"content": "I have audited the Consolidated Financial Statements of the Government of the Republic of Uganda, which comprise the Consolidated Statement of Financial Position as at 30th June 2023,", "page": 19, "level": 4}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 19, "level": 5}}, {"headings_1": {"content": "accordance with Section 51 of the Public Finance Management Act, 2015 (as amended), and the", "page": 19, "level": 2}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions", "page": 19, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 19, "level": 5}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ISSAIs). My responsibilities under those standards are further described in the Auditor's", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions", "page": 19, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 19, "level": 5}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Responsibilities for the Audit of the consolidated Financial Statements section of my report. I am independent of the Treasury in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities for the Audit of the consolidated Financial Statements section of my report. I am independent of the Treasury in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 19, "level": 1}}, {"headings_1": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions", "page": 19, "level": 2}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities for the Audit of the consolidated Financial Statements section of my report. I am independent of the Treasury in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 19, "level": 1}}, {"headings_1": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions", "page": 19, "level": 2}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 19, "level": 5}}, {"headings_1": {"content": "Responsibilities for the Audit of the consolidated Financial Statements section of my report. I am independent of the Treasury in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 19, "level": 1}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance", "metadata": {"headings": [{"headings_0": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance", "page": 19, "level": 2}}, {"headings_1": {"content": "Key Audit Matters", "page": 19, "level": 5}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "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 are those matters that, in my professional judgment, were of most significance", "page": 19, "level": 2}}, {"headings_1": {"content": "Key Audit Matters", "page": 19, "level": 5}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.1 IMPLEMENTATION OF THE APPROVED BUDGET", "metadata": {"headings": [{"headings_0": {"content": "2.1.1 IMPLEMENTATION OF THE APPROVED BUDGET", "page": 19, "level": 5}}, {"headings_1": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance", "page": 19, "level": 2}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an", "page": 19, "level": 2}}, {"headings_1": {"content": "2.1.1 IMPLEMENTATION OF THE APPROVED BUDGET", "page": 19, "level": 5}}], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Appropriation Account showing the services for which the moneys expended were voted, \n19 \nthe sums actually expended on each service, and the state of each vote compared with", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an", "page": 19, "level": 2}}, {"headings_1": {"content": "2.1.1 IMPLEMENTATION OF THE APPROVED BUDGET", "page": 19, "level": 5}}, [{"headings_0": {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an", "page": 19, "level": 2}}, {"headings_1": {"content": "2.1.1 IMPLEMENTATION OF THE APPROVED BUDGET", "page": 19, "level": 5}}], [{"headings_0": {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an", "page": 19, "level": 2}}, {"headings_1": {"content": "2.1.1 IMPLEMENTATION OF THE APPROVED BUDGET", "page": 19, "level": 5}}]], "page": 19, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the amount appropriated for that vote by Parliament.", "metadata": {"headings": [{"headings_0": {"content": "the amount appropriated for that vote by Parliament.", "page": 20, "level": 2}}, {"headings_1": {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an", "page": 19, "level": 2}}], "page": 20, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Entities prepare budgets every year which provide expected revenue and expenditure for", "metadata": {"headings": [{"headings_0": {"content": "the amount appropriated for that vote by Parliament.", "page": 20, "level": 2}}, {"headings_1": {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an", "page": 19, "level": 2}}], "page": 20, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the year. The budgets are supported by work plans that show what specific activities and", "metadata": {"headings": [{"headings_0": {"content": "the year. The budgets are supported by work plans that show what specific activities and", "page": 20, "level": 2}}, {"headings_1": {"content": "the amount appropriated for that vote by Parliament.", "page": 20, "level": 2}}], "page": 20, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "out-puts the funds will be spent on in order to deliver services to citizens.", "metadata": {"headings": [{"headings_0": {"content": "the year. The budgets are supported by work plans that show what specific activities and", "page": 20, "level": 2}}, {"headings_1": {"content": "the amount appropriated for that vote by Parliament.", "page": 20, "level": 2}}], "page": 20, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate", "metadata": {"headings": [{"headings_0": {"content": "In arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate", "page": 20, "level": 4}}, {"headings_1": {"content": "the year. The budgets are supported by work plans that show what specific activities and", "page": 20, "level": 2}}], "page": 20, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "my findings from the review of documents. \nThe approved initial revenue and expenditure budget estimates of the Government of Uganda were UGX.48.132Tn. This was later revised, with the revenue budget being", "metadata": {"headings": [{"headings_0": {"content": "In arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate", "page": 20, "level": 4}}, {"headings_1": {"content": "the year. The budgets are supported by work plans that show what specific activities and", "page": 20, "level": 2}}, [{"headings_0": {"content": "In arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate", "page": 20, "level": 4}}, {"headings_1": {"content": "the year. The budgets are supported by work plans that show what specific activities and", "page": 20, "level": 2}}]], "page": 20, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "metadata": {"headings": [{"headings_0": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}, {"headings_1": {"content": "In arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate", "page": 20, "level": 4}}], "page": 20, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of UGX.46.921Tn was eventually realised for spending by Government entities. I further noted that whereas the revenue budget was revised to UGX.48.136Tn, the expenditure budget was revised to a total of UGX.52.548Tn in the course of the year, leading to an unbalanced budget by UGX.4.412Tn. \nI reviewed the implementation of the approved 2022/2023 budget by Government and below 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": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}, {"headings_1": {"content": "In arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate", "page": 20, "level": 4}}, [{"headings_0": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}, {"headings_1": {"content": "In arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate", "page": 20, "level": 4}}]], "page": 20, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 4: Summarising Key audit observations on Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}, {"headings_1": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}], "page": 20, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Funding Performance** A review of the approved budget estimates of the Government of Uganda for the financial year ended 30th June 2023 revealed that the revised revenue budget was **UGX.48.136Tn.** However, **UGX.46.921Tn** was realised representing **97.48%** performance level as shown in the table below; **Table summarising revenue performance** **Funding source** Revised budget - UGX Bn** **Actual - UGX Bn** **Consolidated fund** - 40.735 **Tax revenue** 23,754.95 25,208.730 **Non-Tax revenue** 1,795.89 1,791.478 **Petroleum fund** 0 125.288 **Domestic financing** 5,007.93 3,928.049 **Domestic** refinancing** 8,008 6,444.076 **Local revenue** 243.566 156.763 **Grants** 2,168.51 1,131.897 **Loans** 7,156.9 8,094.339 **48,135.746** 46,921.36** Although the performance is commendable, the shortfall implies that government could not fully finance its planned programmes, which in turn affected service delivery.", "The PS/ST was advised to continue exploring more avenues of ensuring that all budgeted revenue is realised to fund the budget as approved."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}, {"headings_1": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}], "page": 20, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}, {"headings_1": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}], "page": 20, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**No Observation Recommendation**", null], ["The PS/ST explained that Government is committed to the enhancement of revenue mobilisation by 0.5 per cent of GDP every Financial Year, through the implementation of the Domestic Revenue Mobilisation Strategy. He further elaborated that the Ministry responsible for Finance would continue to hold NTR consultations with the respective NTR generating MDAs in order to harmonise the NTR estimates, review existing rates charged for services rendered to the public and consider proposals for new sources of NTR from MDAs.", null], ["**1.2 Utilization of Warrants** Out of the total warrants of **UGX.49.226Tn** issued during the financial year, **UGX.43.404Tn** was spent by Government, resulting into an unutilized balance of **UGX.5.822Tn** representing a performance level of 88.2%. The summary is shown in the table below; **Table summarising utilisation of warrants** **Revised** **budget** (UGX. Tn)** **Total warrants (UGX. Tn)** **Total payments (UGX. Tn)** **Variance (UGX. Tn)** **% Variance** **MDAs1** 46.262 43.101 37.608 5.493 12.7 **LGs** 6.286 6.125 5.796 0.329 5.4 **Total 52.548 49.226 43.404 5.822 11.8** I observed that the warrants issued during the FY of **UGX.49.226Tn** were in excess of the revised budgeted revenue resources of **UGX.48.136Tn** by **UGX.1.090Tn.** Overall, there was under-utilisation of warrants of UGX.5.822tn representing 11.8% of the total warrants. Significant under- utilisation of warrants were noted on Treasury Operations (Vote 130\\) of UGX.2.926tn and **UGX.216Bn** meant for development expenditure for Local Governments. Failure to fully utilise availed warrants points to un implemented activities and therefore negatively impacting service delivery across government. The PS/ST explained that the respective Accounting Officers had been requested to justify the under absorption in addition to adjustment of their work plans for the subsequent financial years to undertake the activities which were not completed. I advised the PS/ST to establish and address all implementation bottlenecks that continue to impede Accounting Officers from utilising availed warrants, so as to enhance activity implementation and therefore service delivery. In addition, the PS/ST was further advised to ensure that all warrants issued are supported by sufficient revenue resources to fund such warrants.", null], ["**1.3 Lack of Performance reporting per Program** As one of the PFM reforms, GoU upgraded the integrated financial Management system (IFMS) to support the NDP 3 programmatic", ""], [null, ""], [null, "I advised the PS/ST"], [null, "to ensure that the"]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}, {"headings_1": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}], "page": 21, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": "1 Included in the figures for MDAs are amounts for Project Financing. 21", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}, {"headings_1": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}], "page": 21, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", null, "**Recommendation**"], ["approach to planning and reporting. Section 2 of the Financial Reporting Circular 2022/23, states that financial reporting would be based on the changes resulting from the adoption and implementation of the programme approach to planning, budgeting and reporting under NDP 3 and other PFM reforms. Review of the Consolidated Financial Statements of Government indicated that there is no reporting of Government performance by program. This undermines the objective of the PFM reform of reporting on the performance of the programs as outlined in the NDP. The PS/ST explained that the Statement of Appropriation by NDPIII programmes is part of the revised financial reporting templates that were shared with all Accounting Officers (AOs). Based on the above, all AOs reported on their respective budget performance by programmes. He further expounded that a separate template was being developed in Consultation with Office of the Prime Minister and National Planning Authority and would be annexed as part of the memorandum statements in the Consolidated Financial Statements once completed.", null, "consolidated financial statements are produced in accordance with the guidance issued by the Accountant General to incorporate the PFM reforms, and enhance utilisation of the statements.", null], ["**1.4**", "**Un-funded approved budget** The PFMA, 2015 Section 15 (1) and (2) requires that after approval of the annual budget by Parliament, the Secretary to the Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans, and recruitment plans approved by parliament. The annual cash flow plan shall form the basis for release of funds by the Accountant General to the Accounting Officers. During the financial year 2022/2023, Parliament appropriated a total of **UGX.52.548Tn** to finance Government expenditure through its MDAs including Embassies and Missions constituting **88.04%** and **11.96%** to Local Governments. The details of the allocations of the budget against the spending categories is detailed in the table below; **Table showing Government budget performance per spending** **category** **Revised** **budget** (UGX Tn)** **Total warrants (UGX Tn)** **Variance (UGX Tn)** **% Unwarranted funds MDAs** 46.262 43.101 3.16 6.83 **LGs** 6.286 6.125 0.161 2.56 **Total 52.548 49.226 3.321 6.32 Source:** OAG analysis of the Government budget performance report Analysis of the budget performance report also revealed that of the total revised budget, **UGX.3.32Tn** representing 6.32% of the", null, "I advised the PS/ST that although releases were in response to available cash resources, there was need to provide guidance to MDAs in regard to prioritization of activities to the levels of availed resources in cases of shortfalls. Besides, the Treasury should warrant funds based on the money available in the Consolidated Fund."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}, {"headings_1": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}], "page": 22, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No Observation Recommendation", "None", "None", "None"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, "**Recommendation**"], ["approach to planning and reporting. Section 2 of the Financial Reporting Circular 2022/23, states that financial reporting would be based on the changes resulting from the adoption and implementation of the programme approach to planning, budgeting and reporting under NDP 3 and other PFM reforms. Review of the Consolidated Financial Statements of Government indicated that there is no reporting of Government performance by program. This undermines the objective of the PFM reform of reporting on the performance of the programs as outlined in the NDP. The PS/ST explained that the Statement of Appropriation by NDPIII programmes is part of the revised financial reporting templates that were shared with all Accounting Officers (AOs). Based on the above, all AOs reported on their respective budget performance by programmes. He further expounded that a separate template was being developed in Consultation with Office of the Prime Minister and National Planning Authority and would be annexed as part of the memorandum statements in the Consolidated Financial Statements once completed.", null, "consolidated financial statements are produced in accordance with the guidance issued by the Accountant General to incorporate the PFM reforms, and enhance utilisation of the statements.", null], ["**1.4**", "**Un-funded approved budget** The PFMA, 2015 Section 15 (1) and (2) requires that after approval of the annual budget by Parliament, the Secretary to the Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans, and recruitment plans approved by parliament. The annual cash flow plan shall form the basis for release of funds by the Accountant General to the Accounting Officers. During the financial year 2022/2023, Parliament appropriated a total of **UGX.52.548Tn** to finance Government expenditure through its MDAs including Embassies and Missions constituting **88.04%** and **11.96%** to Local Governments. The details of the allocations of the budget against the spending categories is detailed in the table below; **Table showing Government budget performance per spending** **category** **Revised** **budget** (UGX Tn)** **Total warrants (UGX Tn)** **Variance (UGX Tn)** **% Unwarranted funds MDAs** 46.262 43.101 3.16 6.83 **LGs** 6.286 6.125 0.161 2.56 **Total 52.548 49.226 3.321 6.32 Source:** OAG analysis of the Government budget performance report Analysis of the budget performance report also revealed that of the total revised budget, **UGX.3.32Tn** representing 6.32% of the", null, "I advised the PS/ST that although releases were in response to available cash resources, there was need to provide guidance to MDAs in regard to prioritization of activities to the levels of availed resources in cases of shortfalls. Besides, the Treasury should warrant funds based on the money available in the Consolidated Fund."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}, {"headings_1": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}], "page": 22, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No Observation Recommendation", "None", "None", "None"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}, {"headings_1": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}], "page": 22, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["entire government budget was not warranted. This was attributed to the budgeted amounts not being matched with revenue collections during the year. It was observed that whereas the performance contracts with Accounting Officers are premised on availing the appropriated budgets during the year, such contracts are not revised in situations of shortfalls in budgets. Failure to fully fund the revised budget affected the implementation of the planned activities which were intended to contribute to the achievement of the NDP III and Vision 2040. The detailed impact of this shortfall on the entity activities has been reported in the individual entity reports. The PS/ST concurred with the finding and explained that the releases were in line with the available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly Limits Circulars.", "", null], ["**1.5**", "**Continued approval of supplementary funding without matching revenue** Section 25(1) of the Public Finance and Accountability Act (PFMA) stipulates that the total supplementary expenditure that requires additional resources over and above what is approved by Parliament shall not exceed 3% of the total approved budget for that financial year, without the approval of Parliament. It was established that during the financial year ended 30th June 2023, supplementary expenditure amounted to **UGX.4.417Tn. Out** of which **UGX.1.437Tn** (2.99%) **was in respect** of the **3% as per the PFMA** granted to the Minister of Finance, Planning and Economic Development to authorize supplementaries. It was however noted that the source of the funding for the supplementary expenditure was not clearly shown before approval was granted. As a result, the supplementary expenditure was instead financed by internal budget cuts from various votes thus suppressing implementation of plans/ activities by the affected votes. I noted that, although the expenditure budget was revised to **UGX.52.548Tn,** it was only funded to the tune of **UGX.49.226Tn** resulting into a deficit of **UGX.2.322Tn.** Continued approval of supplementary budgets without a corresponding increase in revenue/financing could be attributed to fiscal indiscipline which leads to increased funding gap affecting the earlier budget objectives and plans. The PS/ST explained that the provision of Supplementary expenditure was made in accordance with Section 25 of the PFMA 2015 act as amended and affirmed that the Supplementary expenditure going forward had been restricted in line with guidance", "I advised the PS/ST to ensure that all supplementary expenditure approvals are supported with supplementary sources of financing, so as to ensure that the earlier activities are implemented as planned."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}, {"headings_1": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}], "page": 23, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["entire government budget was not warranted. This was attributed to the budgeted amounts not being matched with revenue collections during the year. It was observed that whereas the performance contracts with Accounting Officers are premised on availing the appropriated budgets during the year, such contracts are not revised in situations of shortfalls in budgets. Failure to fully fund the revised budget affected the implementation of the planned activities which were intended to contribute to the achievement of the NDP III and Vision 2040. The detailed impact of this shortfall on the entity activities has been reported in the individual entity reports. The PS/ST concurred with the finding and explained that the releases were in line with the available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly Limits Circulars.", "", null], ["**1.5**", "**Continued approval of supplementary funding without matching revenue** Section 25(1) of the Public Finance and Accountability Act (PFMA) stipulates that the total supplementary expenditure that requires additional resources over and above what is approved by Parliament shall not exceed 3% of the total approved budget for that financial year, without the approval of Parliament. It was established that during the financial year ended 30th June 2023, supplementary expenditure amounted to **UGX.4.417Tn. Out** of which **UGX.1.437Tn** (2.99%) **was in respect** of the **3% as per the PFMA** granted to the Minister of Finance, Planning and Economic Development to authorize supplementaries. It was however noted that the source of the funding for the supplementary expenditure was not clearly shown before approval was granted. As a result, the supplementary expenditure was instead financed by internal budget cuts from various votes thus suppressing implementation of plans/ activities by the affected votes. I noted that, although the expenditure budget was revised to **UGX.52.548Tn,** it was only funded to the tune of **UGX.49.226Tn** resulting into a deficit of **UGX.2.322Tn.** Continued approval of supplementary budgets without a corresponding increase in revenue/financing could be attributed to fiscal indiscipline which leads to increased funding gap affecting the earlier budget objectives and plans. The PS/ST explained that the provision of Supplementary expenditure was made in accordance with Section 25 of the PFMA 2015 act as amended and affirmed that the Supplementary expenditure going forward had been restricted in line with guidance", "I advised the PS/ST to ensure that all supplementary expenditure approvals are supported with supplementary sources of financing, so as to ensure that the earlier activities are implemented as planned."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}, {"headings_1": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}], "page": 23, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}, {"headings_1": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}], "page": 23, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["from H.E the President on Peace and security; Roads; Electricity; Investing in the people of Uganda; Prioritizing money earning projects; Management of natural disasters; and International commitments.", "", null], ["**1.6**", "**Failure to involve Program working Groups in review of Supplementary budgets** Section VI (c)(ii)(37&38) of the Guidelines of transitioning to Program planning and budgeting approach, 2020 states that he lead Minister of a program will coordinate the development an annual Programme Budget Framework Paper (PBFP) in consultation with all relevant stakeholders of the programme and that the overall program coordinator at OPM in liaison with NPA, should ensure that the final budget estimates are intended to finance the agreed priorities and actions of the program generated by the Programme Working Group (PWG). The 2022/23 initial budget of UGX.48Tn was appropriated based on 20 programmes and the PWG played a pivotal role in the development of programme agreed on priorities and actions. Contrary to the above requirement, Audit noted that the total supplementary budgets of **UGX.4.417Tn** were initiated, approved and utilized without any involvement of the program work- committees but rather with direct engagement with the Votes. There is risk of misalignment of programme outputs and performance targets, as well as undermining the implementation of programme based budgeting approach. The PS/ST explained that appropriate action would be taken.", "The PS/ST was advised to strengthen the functionalities of the Programme Working Groups and have them involved during the process of making decisions for supplementary budgets."], ["**1.7**", "**Failure to budget for Non-Tax revenue on the PBS** Government procured the Programme Budgeting System (PBS) to be used by Government Agencies, MDAs and Local Governments for the budgeting process, Execution of the budget and performance reporting. It was noted that the system had a Budget module for preparing budget documentations during planning, preparation and execution. Review of Program Based Budgeting (PBB) tool extracts such as the approved estimates, work plans and quarterly performance reports and IFMS records revealed that that NTR budgets for the respective MDAs were neither uploaded on PBS nor IFMS. The budgeting tool only had details regarding expenditure, and no revenue was included. I further noted that several Accounting Officers disowned the figures incorporated the NTR Estimates by the tax policy department, indicating that they had not been consulted in arriving at the estimates incorporated therein.", "I advised the PS/ST to ensure that all Ministries, Departments and Agencies budget for the Non-Tax Revenue and have the details provided in the IFMS and the PBS."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}, {"headings_1": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}], "page": 24, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["from H.E the President on Peace and security; Roads; Electricity; Investing in the people of Uganda; Prioritizing money earning projects; Management of natural disasters; and International commitments.", "", null], ["**1.6**", "**Failure to involve Program working Groups in review of Supplementary budgets** Section VI (c)(ii)(37&38) of the Guidelines of transitioning to Program planning and budgeting approach, 2020 states that he lead Minister of a program will coordinate the development an annual Programme Budget Framework Paper (PBFP) in consultation with all relevant stakeholders of the programme and that the overall program coordinator at OPM in liaison with NPA, should ensure that the final budget estimates are intended to finance the agreed priorities and actions of the program generated by the Programme Working Group (PWG). The 2022/23 initial budget of UGX.48Tn was appropriated based on 20 programmes and the PWG played a pivotal role in the development of programme agreed on priorities and actions. Contrary to the above requirement, Audit noted that the total supplementary budgets of **UGX.4.417Tn** were initiated, approved and utilized without any involvement of the program work- committees but rather with direct engagement with the Votes. There is risk of misalignment of programme outputs and performance targets, as well as undermining the implementation of programme based budgeting approach. The PS/ST explained that appropriate action would be taken.", "The PS/ST was advised to strengthen the functionalities of the Programme Working Groups and have them involved during the process of making decisions for supplementary budgets."], ["**1.7**", "**Failure to budget for Non-Tax revenue on the PBS** Government procured the Programme Budgeting System (PBS) to be used by Government Agencies, MDAs and Local Governments for the budgeting process, Execution of the budget and performance reporting. It was noted that the system had a Budget module for preparing budget documentations during planning, preparation and execution. Review of Program Based Budgeting (PBB) tool extracts such as the approved estimates, work plans and quarterly performance reports and IFMS records revealed that that NTR budgets for the respective MDAs were neither uploaded on PBS nor IFMS. The budgeting tool only had details regarding expenditure, and no revenue was included. I further noted that several Accounting Officers disowned the figures incorporated the NTR Estimates by the tax policy department, indicating that they had not been consulted in arriving at the estimates incorporated therein.", "I advised the PS/ST to ensure that all Ministries, Departments and Agencies budget for the Non-Tax Revenue and have the details provided in the IFMS and the PBS."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}, {"headings_1": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}], "page": 24, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}, {"headings_1": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}], "page": 24, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Absence of proper revenue estimates for each entity undermines transparency, affects motivation of staff, and hampers performance assessment. The PS/ST V explained that the PBS system had been upgraded and provided a window for projecting NTR for all MDAs.", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}, {"headings_1": {"content": "increased to UGX.48.136Tn, following a revision of local revenue by UGX.4.75Bn. A total", "page": 20, "level": 2}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Observation"], "type": "table"}}, {"content": "I have also issued a separate detailed audit report in regard to budget performance.", "metadata": {"headings": [{"headings_0": {"content": "I have also issued a separate detailed audit report in regard to budget performance.", "page": 25, "level": 2}}, {"headings_1": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2.1.2 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL", "metadata": {"headings": [{"headings_0": {"content": "2.1.2 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL", "page": 25, "level": 5}}, {"headings_1": {"content": "I have also issued a separate detailed audit report in regard to budget performance.", "page": 25, "level": 2}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Over the years, execution of the Government budget has been characterized by wage", "metadata": {"headings": [{"headings_0": {"content": "Over the years, execution of the Government budget has been characterized by wage", "page": 25, "level": 2}}, {"headings_1": {"content": "2.1.2 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL", "page": 25, "level": 5}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29th November 2022 referenced HRM 155/222/02, the", "metadata": {"headings": [{"headings_0": {"content": "Over the years, execution of the Government budget has been characterized by wage", "page": 25, "level": 2}}, {"headings_1": {"content": "2.1.2 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL", "page": 25, "level": 5}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent", "metadata": {"headings": [{"headings_0": {"content": "Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent", "page": 25, "level": 4}}, {"headings_1": {"content": "Over the years, execution of the Government budget has been characterized by wage", "page": 25, "level": 2}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent", "page": 25, "level": 4}}, {"headings_1": {"content": "Over the years, execution of the Government budget has been characterized by wage", "page": 25, "level": 2}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "entity budgets. Other anomalies highlighted included: payments for non-existent", "metadata": {"headings": [{"headings_0": {"content": "entity budgets. Other anomalies highlighted included: payments for non-existent", "page": 25, "level": 2}}, {"headings_1": {"content": "Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent", "page": 25, "level": 4}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "employees, underpayments to staff and irregular overpayments to staff, among others.", "metadata": {"headings": [{"headings_0": {"content": "entity budgets. Other anomalies highlighted included: payments for non-existent", "page": 25, "level": 2}}, {"headings_1": {"content": "Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent", "page": 25, "level": 4}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Accordingly, during the year, I carried out a special audit of all salary payrolls across", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, during the year, I carried out a special audit of all salary payrolls across", "page": 25, "level": 2}}, {"headings_1": {"content": "entity budgets. Other anomalies highlighted included: payments for non-existent", "page": 25, "level": 2}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Government, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, during the year, I carried out a special audit of all salary payrolls across", "page": 25, "level": 2}}, {"headings_1": {"content": "entity budgets. Other anomalies highlighted included: payments for non-existent", "page": 25, "level": 2}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "to 2022/2023. The matters relating to the audit of the payroll for the financial year 2022/2023 have been included in the entity reports as a Key Audit Matter. However, the", "metadata": {"headings": [{"headings_0": {"content": "to 2022/2023. The matters relating to the audit of the payroll for the financial year 2022/2023 have been included in the entity reports as a Key Audit Matter. However, the", "page": 25, "level": 4}}, {"headings_1": {"content": "Accordingly, during the year, I carried out a special audit of all salary payrolls across", "page": 25, "level": 2}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "following are a summary of the key findings from the salary payroll audit;", "metadata": {"headings": [{"headings_0": {"content": "to 2022/2023. The matters relating to the audit of the payroll for the financial year 2022/2023 have been included in the entity reports as a Key Audit Matter. However, the", "page": 25, "level": 4}}, {"headings_1": {"content": "Accordingly, during the year, I carried out a special audit of all salary payrolls across", "page": 25, "level": 2}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.2.1 Validation of Government Employees", "metadata": {"headings": [{"headings_0": {"content": "2.1.2.1 Validation of Government Employees", "page": 25, "level": 5}}, {"headings_1": {"content": "to 2022/2023. The matters relating to the audit of the payroll for the financial year 2022/2023 have been included in the entity reports as a Key Audit Matter. However, the", "page": 25, "level": 4}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The payroll validation exercise covered 367 entities comprising of: 162 MDAs, 176 LGs and 29 Other Government organisations for the month of February 2023. Of the above, only 265 MDAs and LGs process their payrolls through Ministry of Public Service (MoPS) while 102 MDAs utilize other payroll systems separate/different from Integrated Personnel Payroll System (IPPS)/Human Capital Management System (HCMS) utilized by MoPS. This has the effect of limiting the Ministry\u2019s purview over the Human resources in those entities outside the IPPS/HCMS. The table below summarises the number of employees on the", "metadata": {"headings": [{"headings_0": {"content": "The payroll validation exercise covered 367 entities comprising of: 162 MDAs, 176 LGs and 29 Other Government organisations for the month of February 2023. Of the above, only 265 MDAs and LGs process their payrolls through Ministry of Public Service (MoPS) while 102 MDAs utilize other payroll systems separate/different from Integrated Personnel Payroll System (IPPS)/Human Capital Management System (HCMS) utilized by MoPS. This has the effect of limiting the Ministry\u2019s purview over the Human resources in those entities outside the IPPS/HCMS. The table below summarises the number of employees on the", "page": 25, "level": 1}}, {"headings_1": {"content": "2.1.2.1 Validation of Government Employees", "page": 25, "level": 5}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "payrolls that were submitted for validation; \n25", "metadata": {"headings": [{"headings_0": {"content": "The payroll validation exercise covered 367 entities comprising of: 162 MDAs, 176 LGs and 29 Other Government organisations for the month of February 2023. Of the above, only 265 MDAs and LGs process their payrolls through Ministry of Public Service (MoPS) while 102 MDAs utilize other payroll systems separate/different from Integrated Personnel Payroll System (IPPS)/Human Capital Management System (HCMS) utilized by MoPS. This has the effect of limiting the Ministry\u2019s purview over the Human resources in those entities outside the IPPS/HCMS. The table below summarises the number of employees on the", "page": 25, "level": 1}}, {"headings_1": {"content": "2.1.2.1 Validation of Government Employees", "page": 25, "level": 5}}, [{"headings_0": {"content": "The payroll validation exercise covered 367 entities comprising of: 162 MDAs, 176 LGs and 29 Other Government organisations for the month of February 2023. Of the above, only 265 MDAs and LGs process their payrolls through Ministry of Public Service (MoPS) while 102 MDAs utilize other payroll systems separate/different from Integrated Personnel Payroll System (IPPS)/Human Capital Management System (HCMS) utilized by MoPS. This has the effect of limiting the Ministry\u2019s purview over the Human resources in those entities outside the IPPS/HCMS. The table below summarises the number of employees on the", "page": 25, "level": 1}}, {"headings_1": {"content": "2.1.2.1 Validation of Government Employees", "page": 25, "level": 5}}]], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 5: Showing number of staff on main and short-term/temporary payrolls", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing number of staff on main and short-term/temporary payrolls", "page": 26, "level": 2}}, {"headings_1": {"content": "The payroll validation exercise covered 367 entities comprising of: 162 MDAs, 176 LGs and 29 Other Government organisations for the month of February 2023. Of the above, only 265 MDAs and LGs process their payrolls through Ministry of Public Service (MoPS) while 102 MDAs utilize other payroll systems separate/different from Integrated Personnel Payroll System (IPPS)/Human Capital Management System (HCMS) utilized by MoPS. This has the effect of limiting the Ministry\u2019s purview over the Human resources in those entities outside the IPPS/HCMS. The table below summarises the number of employees on the", "page": 25, "level": 1}}], "page": 26, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "submitted for validation", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing number of staff on main and short-term/temporary payrolls", "page": 26, "level": 2}}, {"headings_1": {"content": "The payroll validation exercise covered 367 entities comprising of: 162 MDAs, 176 LGs and 29 Other Government organisations for the month of February 2023. Of the above, only 265 MDAs and LGs process their payrolls through Ministry of Public Service (MoPS) while 102 MDAs utilize other payroll systems separate/different from Integrated Personnel Payroll System (IPPS)/Human Capital Management System (HCMS) utilized by MoPS. This has the effect of limiting the Ministry\u2019s purview over the Human resources in those entities outside the IPPS/HCMS. The table below summarises the number of employees on the", "page": 25, "level": 1}}], "page": 26, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["MDAs & LGs processing through MoPS", "265", "362,007", "6,251", "368,523"], ["MDAs outside of MoPS", "73", "13,466", "2,061", "15,600"], ["Other Government Organisations", "29", "12,231", "614", "12,874"], ["**Total**", "**367**", "**387,704**", "**8,926**", "**396,997**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing number of staff on main and short-term/temporary payrolls", "page": 26, "level": 2}}, {"headings_1": {"content": "The payroll validation exercise covered 367 entities comprising of: 162 MDAs, 176 LGs and 29 Other Government organisations for the month of February 2023. Of the above, only 265 MDAs and LGs process their payrolls through Ministry of Public Service (MoPS) while 102 MDAs utilize other payroll systems separate/different from Integrated Personnel Payroll System (IPPS)/Human Capital Management System (HCMS) utilized by MoPS. This has the effect of limiting the Ministry\u2019s purview over the Human resources in those entities outside the IPPS/HCMS. The table below summarises the number of employees on the", "page": 25, "level": 1}}], "page": 26, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Category", "No. of entities", "Staff on the main payroll", "Staff on the short- term/temporary payroll", "Total number of staff on the payrolls"], "type": "table"}}, {"content": "The validation results were as follows in table below;", "metadata": {"headings": [{"headings_0": {"content": "The validation results were as follows in table below;", "page": 26, "level": 2}}, {"headings_1": {"content": "Table 5: Showing number of staff on main and short-term/temporary payrolls", "page": 26, "level": 2}}], "page": 26, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Table 6: Summarising validation results", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Summarising validation results", "page": 26, "level": 2}}, {"headings_1": {"content": "The validation results were as follows in table below;", "page": 26, "level": 2}}], "page": 26, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**Employees recommende d to be left on the payroll**", "Total number of employees fully verified", "331,670", "14,849", "12,234", "358,753"], [null, "Total number of employees partially verified", "24,824", "297", "318", "25,439"], [null, "Not appeared but Accounted for (on payroll)", "1,972", "126", "148", "2,246"], [null, "Employees who appeared for headcount but were not on the payroll - New records", "7,446", "172", "126", "7,744"], [null, "**Total left on payroll**", "**365,912**", "**15,444**", "**12,826**", "**394,182**"], ["", "", "", "", "", ""], ["**Employees recommende d to be removed from the payroll**", "Total number of employees who appeared but were not verified", "2,044", "20", "3", "2,067"], [null, "Accounted for (Off payroll)", "5,952", "230", "125", "6,307"], [null, "Not accounted for", "1,796", "5", "17", "1,818"], [null, "**Total recommended for removal from the payroll**", "**9,792**", "**255**", "**145**", "**10,192**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 6: Summarising validation results", "page": 26, "level": 2}}, {"headings_1": {"content": "The validation results were as follows in table below;", "page": 26, "level": 2}}], "page": 26, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Categorisation", "Details", "MDAs & LGs processin g through MoPS", "MDAs outsid e of MoPS", "Other Governmen t organisatio ns", "Total"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Summarising validation results", "page": 26, "level": 2}}, {"headings_1": {"content": "The validation results were as follows in table below;", "page": 26, "level": 2}}], "page": 26, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "From table 6 above, the following was noted;", "metadata": {"headings": [{"headings_0": {"content": "From table 6 above, the following was noted;", "page": 27, "level": 2}}, {"headings_1": {"content": "Table 6: Summarising validation results", "page": 26, "level": 2}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 27, "level": 5}}, {"headings_1": {"content": "From table 6 above, the following was noted;", "page": 27, "level": 2}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A total of 358,753 employees who appeared for the validation exercise presented", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 27, "level": 5}}, {"headings_1": {"content": "From table 6 above, the following was noted;", "page": 27, "level": 2}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "all the pre-requisite documents/information and were fully verified. These were", "metadata": {"headings": [{"headings_0": {"content": "all the pre-requisite documents/information and were fully verified. These were", "page": 27, "level": 2}}, {"headings_1": {"content": "a)", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "confirmed by the respective Accounting Officers.", "metadata": {"headings": [{"headings_0": {"content": "all the pre-requisite documents/information and were fully verified. These were", "page": 27, "level": 2}}, {"headings_1": {"content": "a)", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 27, "level": 5}}, {"headings_1": {"content": "all the pre-requisite documents/information and were fully verified. These were", "page": 27, "level": 2}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A total of 25,439 partially verified employees did not present all the requisite", "metadata": {"headings": [{"headings_0": {"content": "A total of 25,439 partially verified employees did not present all the requisite", "page": 27, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "documents but were recommended to be temporarily left on payroll until the", "metadata": {"headings": [{"headings_0": {"content": "A total of 25,439 partially verified employees did not present all the requisite", "page": 27, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "responsible Appointing Authority verifies them and takes appropriate action.", "metadata": {"headings": [{"headings_0": {"content": "responsible Appointing Authority verifies them and takes appropriate action.", "page": 27, "level": 2}}, {"headings_1": {"content": "A total of 25,439 partially verified employees did not present all the requisite", "page": 27, "level": 2}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 27, "level": 5}}, {"headings_1": {"content": "responsible Appointing Authority verifies them and takes appropriate action.", "page": 27, "level": 2}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2,246 employees did not appear for validation and were away for genuine reasons, including official leave, sick leave, secondment, and official work abroad, among others. These were recommended to be left on the payroll, and arrangements made to ensure validation upon their return to duty.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 27, "level": 5}}, {"headings_1": {"content": "responsible Appointing Authority verifies them and takes appropriate action.", "page": 27, "level": 2}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 27, "level": 5}}, {"headings_1": {"content": "c)", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "7,744 individuals whose names were not on the base payroll (February 2023), appeared for the validation exercise and presented all pre-requisite documents.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 27, "level": 5}}, {"headings_1": {"content": "c)", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "These individuals were confirmed to be genuine employees by Accounting Officers", "metadata": {"headings": [{"headings_0": {"content": "These individuals were confirmed to be genuine employees by Accounting Officers", "page": 27, "level": 2}}, {"headings_1": {"content": "d)", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and were recommended to be included on the validated payroll.", "metadata": {"headings": [{"headings_0": {"content": "These individuals were confirmed to be genuine employees by Accounting Officers", "page": 27, "level": 2}}, {"headings_1": {"content": "d)", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 27, "level": 5}}, {"headings_1": {"content": "These individuals were confirmed to be genuine employees by Accounting Officers", "page": 27, "level": 2}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2,067 employees who were paid UGX.1.87Bn in the base month (UGX.22.44Bn", "metadata": {"headings": [{"headings_0": {"content": "2,067 employees who were paid UGX.1.87Bn in the base month (UGX.22.44Bn", "page": 27, "level": 2}}, {"headings_1": {"content": "e)", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "annually), appeared for validation but did not satisfy the requirements of the", "metadata": {"headings": [{"headings_0": {"content": "2,067 employees who were paid UGX.1.87Bn in the base month (UGX.22.44Bn", "page": 27, "level": 2}}, {"headings_1": {"content": "e)", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "validation exercise. Accordingly, these were recommended to be omitted from the", "metadata": {"headings": [{"headings_0": {"content": "validation exercise. Accordingly, these were recommended to be omitted from the", "page": 27, "level": 2}}, {"headings_1": {"content": "2,067 employees who were paid UGX.1.87Bn in the base month (UGX.22.44Bn", "page": 27, "level": 2}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "validated payrolls.", "metadata": {"headings": [{"headings_0": {"content": "validation exercise. Accordingly, these were recommended to be omitted from the", "page": 27, "level": 2}}, {"headings_1": {"content": "2,067 employees who were paid UGX.1.87Bn in the base month (UGX.22.44Bn", "page": 27, "level": 2}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 27, "level": 5}}, {"headings_1": {"content": "validation exercise. Accordingly, these were recommended to be omitted from the", "page": 27, "level": 2}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "6,307 employees were either confirmed dead, absconded, or retired by the time", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 27, "level": 5}}, {"headings_1": {"content": "validation exercise. Accordingly, these were recommended to be omitted from the", "page": 27, "level": 2}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of validation. Out of these, 2,483 employees were removed from the payroll in time, while 3,824 were not deleted promptly and as a result, UGX.23.62Bn was irregularly paid to them after their exit date. These were recommended to be", "metadata": {"headings": [{"headings_0": {"content": "of validation. Out of these, 2,483 employees were removed from the payroll in time, while 3,824 were not deleted promptly and as a result, UGX.23.62Bn was irregularly paid to them after their exit date. These were recommended to be", "page": 27, "level": 4}}, {"headings_1": {"content": "f)", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "omitted from the validated payroll.", "metadata": {"headings": [{"headings_0": {"content": "of validation. Out of these, 2,483 employees were removed from the payroll in time, while 3,824 were not deleted promptly and as a result, UGX.23.62Bn was irregularly paid to them after their exit date. These were recommended to be", "page": 27, "level": 4}}, {"headings_1": {"content": "f)", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 27, "level": 5}}, {"headings_1": {"content": "of validation. Out of these, 2,483 employees were removed from the payroll in time, while 3,824 were not deleted promptly and as a result, UGX.23.62Bn was irregularly paid to them after their exit date. These were recommended to be", "page": 27, "level": 4}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1,818 individuals who were paid UGX.0.56Bn in the base month alone (i.e.,", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 27, "level": 5}}, {"headings_1": {"content": "of validation. Out of these, 2,483 employees were removed from the payroll in time, while 3,824 were not deleted promptly and as a result, UGX.23.62Bn was irregularly paid to them after their exit date. These were recommended to be", "page": 27, "level": 4}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "February 2023), were non-existent and hence confirmed ghost employees. Payments made to these employees could have led to a potential annual financial loss of UGX.6.72Bn to Government. These were accordingly recommended to be", "metadata": {"headings": [{"headings_0": {"content": "February 2023), were non-existent and hence confirmed ghost employees. Payments made to these employees could have led to a potential annual financial loss of UGX.6.72Bn to Government. These were accordingly recommended to be", "page": 27, "level": 4}}, {"headings_1": {"content": "g)", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "omitted from the validated payroll.", "metadata": {"headings": [{"headings_0": {"content": "February 2023), were non-existent and hence confirmed ghost employees. Payments made to these employees could have led to a potential annual financial loss of UGX.6.72Bn to Government. These were accordingly recommended to be", "page": 27, "level": 4}}, {"headings_1": {"content": "g)", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 27, "level": 5}}, {"headings_1": {"content": "February 2023), were non-existent and hence confirmed ghost employees. Payments made to these employees could have led to a potential annual financial loss of UGX.6.72Bn to Government. These were accordingly recommended to be", "page": 27, "level": 4}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The key recommendations made were as follows; \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 27, "level": 5}}, {"headings_1": {"content": "February 2023), were non-existent and hence confirmed ghost employees. Payments made to these employees could have led to a potential annual financial loss of UGX.6.72Bn to Government. These were accordingly recommended to be", "page": 27, "level": 4}}, [{"headings_0": {"content": "Recommendations", "page": 27, "level": 5}}, {"headings_1": {"content": "February 2023), were non-existent and hence confirmed ghost employees. Payments made to these employees could have led to a potential annual financial loss of UGX.6.72Bn to Government. These were accordingly recommended to be", "page": 27, "level": 4}}]], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I advised Government to ensure that all MDAs and LGs should have their salaries", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 27, "level": 5}}, {"headings_1": {"content": "February 2023), were non-existent and hence confirmed ghost employees. Payments made to these employees could have led to a potential annual financial loss of UGX.6.72Bn to Government. These were accordingly recommended to be", "page": 27, "level": 4}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "processed through the MoPS HCMS. Where entities have separate HCM systems,", "metadata": {"headings": [{"headings_0": {"content": "processed through the MoPS HCMS. Where entities have separate HCM systems,", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendations", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Iinterfaces between the MoPS HCMS and various systems being utilized by such", "metadata": {"headings": [{"headings_0": {"content": "processed through the MoPS HCMS. Where entities have separate HCM systems,", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendations", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "entities should be developed, to ensure seamless sharing of data, which MoPS may", "metadata": {"headings": [{"headings_0": {"content": "entities should be developed, to ensure seamless sharing of data, which MoPS may", "page": 27, "level": 2}}, {"headings_1": {"content": "processed through the MoPS HCMS. Where entities have separate HCM systems,", "page": 27, "level": 2}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "require from time to time. \n27", "metadata": {"headings": [{"headings_0": {"content": "entities should be developed, to ensure seamless sharing of data, which MoPS may", "page": 27, "level": 2}}, {"headings_1": {"content": "processed through the MoPS HCMS. Where entities have separate HCM systems,", "page": 27, "level": 2}}, [{"headings_0": {"content": "entities should be developed, to ensure seamless sharing of data, which MoPS may", "page": 27, "level": 2}}, {"headings_1": {"content": "processed through the MoPS HCMS. Where entities have separate HCM systems,", "page": 27, "level": 2}}]], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Accounting Officers of the entities where employees were recommended for removal, should delete the names in question from the payrolls.", "metadata": {"headings": [{"headings_0": {"content": "entities should be developed, to ensure seamless sharing of data, which MoPS may", "page": 27, "level": 2}}, {"headings_1": {"content": "processed through the MoPS HCMS. Where entities have separate HCM systems,", "page": 27, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "entities should be developed, to ensure seamless sharing of data, which MoPS may", "page": 27, "level": 2}}, {"headings_1": {"content": "processed through the MoPS HCMS. Where entities have separate HCM systems,", "page": 27, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Government should establish a clear policy that regulates recruitment and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Government should establish a clear policy that regulates recruitment and", "page": 28, "level": 2}}, {"headings_1": {"content": "entities should be developed, to ensure seamless sharing of data, which MoPS may", "page": 27, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "maintenance of temporary staff with clear sanctions against non-complying Accounting Officers and Human Resource Personnel.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Government should establish a clear policy that regulates recruitment and", "page": 28, "level": 2}}, {"headings_1": {"content": "entities should be developed, to ensure seamless sharing of data, which MoPS may", "page": 27, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.2.2 Payments on Wrong Scales", "metadata": {"headings": [{"headings_0": {"content": "2.1.2.2 Payments on Wrong Scales", "page": 28, "level": 5}}, {"headings_1": {"content": "\uf0b7 Government should establish a clear policy that regulates recruitment and", "page": 28, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "During the audit of the salary payroll, I conducted a comparison of the base pay as per entity payrolls with salary structures and noted that some staff were paid on wrong scales/notches leading to over and underpayments as follows;", "metadata": {"headings": [{"headings_0": {"content": "2.1.2.2 Payments on Wrong Scales", "page": 28, "level": 5}}, {"headings_1": {"content": "\uf0b7 Government should establish a clear policy that regulates recruitment and", "page": 28, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 28, "level": 5}}, {"headings_1": {"content": "2.1.2.2 Payments on Wrong Scales", "page": 28, "level": 5}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A total of 81,537 employees in 27 MDAs and 166 LGs processing salaries through MoPS, and 74 employees in four (04) entities outside of MoPS, were over paid by UGX.62.6Bn and UGX.1.26Bn respectively. Such overpayments can cause financial", "metadata": {"headings": [{"headings_0": {"content": "A total of 81,537 employees in 27 MDAs and 166 LGs processing salaries through MoPS, and 74 employees in four (04) entities outside of MoPS, were over paid by UGX.62.6Bn and UGX.1.26Bn respectively. Such overpayments can cause financial", "page": 28, "level": 4}}, {"headings_1": {"content": "a)", "page": 28, "level": 5}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "loss to government, if not recovered.", "metadata": {"headings": [{"headings_0": {"content": "A total of 81,537 employees in 27 MDAs and 166 LGs processing salaries through MoPS, and 74 employees in four (04) entities outside of MoPS, were over paid by UGX.62.6Bn and UGX.1.26Bn respectively. Such overpayments can cause financial", "page": 28, "level": 4}}, {"headings_1": {"content": "a)", "page": 28, "level": 5}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 28, "level": 5}}, {"headings_1": {"content": "A total of 81,537 employees in 27 MDAs and 166 LGs processing salaries through MoPS, and 74 employees in four (04) entities outside of MoPS, were over paid by UGX.62.6Bn and UGX.1.26Bn respectively. Such overpayments can cause financial", "page": 28, "level": 4}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Relatedly, 142,732 employees in entities processing through MoPS and six (06)", "metadata": {"headings": [{"headings_0": {"content": "Relatedly, 142,732 employees in entities processing through MoPS and six (06)", "page": 28, "level": 2}}, {"headings_1": {"content": "b)", "page": 28, "level": 5}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "employees in entities outside of MoPS were under paid by UGX.78.2Bn and", "metadata": {"headings": [{"headings_0": {"content": "Relatedly, 142,732 employees in entities processing through MoPS and six (06)", "page": 28, "level": 2}}, {"headings_1": {"content": "b)", "page": 28, "level": 5}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.0.13Bn respectively. Underpayment denied the affected staff their rightful", "metadata": {"headings": [{"headings_0": {"content": "UGX.0.13Bn respectively. Underpayment denied the affected staff their rightful", "page": 28, "level": 2}}, {"headings_1": {"content": "Relatedly, 142,732 employees in entities processing through MoPS and six (06)", "page": 28, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "emoluments, and social benefits, in addition to leading to the accumulation of", "metadata": {"headings": [{"headings_0": {"content": "UGX.0.13Bn respectively. Underpayment denied the affected staff their rightful", "page": 28, "level": 2}}, {"headings_1": {"content": "Relatedly, 142,732 employees in entities processing through MoPS and six (06)", "page": 28, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "domestic arrears which exposed Government to litigation with associated costs.", "metadata": {"headings": [{"headings_0": {"content": "domestic arrears which exposed Government to litigation with associated costs.", "page": 28, "level": 2}}, {"headings_1": {"content": "UGX.0.13Bn respectively. Underpayment denied the affected staff their rightful", "page": 28, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The above errors were attributed to failure to properly reconcile salary amounts before effecting payments and the one-way integration between IFMS and IPPS/HCMS which", "metadata": {"headings": [{"headings_0": {"content": "The above errors were attributed to failure to properly reconcile salary amounts before effecting payments and the one-way integration between IFMS and IPPS/HCMS which", "page": 28, "level": 4}}, {"headings_1": {"content": "domestic arrears which exposed Government to litigation with associated costs.", "page": 28, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "does not provide feedback on payments made through IFMS to facilitate reconciliation.", "metadata": {"headings": [{"headings_0": {"content": "The above errors were attributed to failure to properly reconcile salary amounts before effecting payments and the one-way integration between IFMS and IPPS/HCMS which", "page": 28, "level": 4}}, {"headings_1": {"content": "domestic arrears which exposed Government to litigation with associated costs.", "page": 28, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "The above errors were attributed to failure to properly reconcile salary amounts before effecting payments and the one-way integration between IFMS and IPPS/HCMS which", "page": 28, "level": 4}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised Accounting Officers to recover the amounts overpaid while the underpayments should be fully paid to the affected staff. In addition, full integration of the IFMS and IPPS/HCMS should be made by MoPS and MoFPED, to facilitate prompt reconciliations.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "The above errors were attributed to failure to properly reconcile salary amounts before effecting payments and the one-way integration between IFMS and IPPS/HCMS which", "page": 28, "level": 4}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I have also issued a separate detailed audit report in regard to the Payroll audit.", "metadata": {"headings": [{"headings_0": {"content": "I have also issued a separate detailed audit report in regard to the Payroll audit.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2.1.3 MANAGEMENT OF THE PARISH DEVELOPMENT MODEL (PDM)", "metadata": {"headings": [{"headings_0": {"content": "2.1.3 MANAGEMENT OF THE PARISH DEVELOPMENT MODEL (PDM)", "page": 28, "level": 5}}, {"headings_1": {"content": "I have also issued a separate detailed audit report in regard to the Payroll audit.", "page": 28, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government", "metadata": {"headings": [{"headings_0": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government", "page": 28, "level": 2}}, {"headings_1": {"content": "2.1.3 MANAGEMENT OF THE PARISH DEVELOPMENT MODEL (PDM)", "page": 28, "level": 5}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as", "metadata": {"headings": [{"headings_0": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government", "page": 28, "level": 2}}, {"headings_1": {"content": "2.1.3 MANAGEMENT OF THE PARISH DEVELOPMENT MODEL (PDM)", "page": 28, "level": 5}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the", "metadata": {"headings": [{"headings_0": {"content": "approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the", "page": 28, "level": 2}}, {"headings_1": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government", "page": 28, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "closure of the NDP III.", "metadata": {"headings": [{"headings_0": {"content": "approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the", "page": 28, "level": 2}}, {"headings_1": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government", "page": 28, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture Value Chain Development (Production, Storage, Processing, and Marketing)\u201d. The other", "metadata": {"headings": [{"headings_0": {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture Value Chain Development (Production, Storage, Processing, and Marketing)\u201d. The other", "page": 28, "level": 4}}, {"headings_1": {"content": "approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the", "page": 28, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "six pillars which support the primary pillar include: Infrastructure and Economic Services;", "metadata": {"headings": [{"headings_0": {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture Value Chain Development (Production, Storage, Processing, and Marketing)\u201d. The other", "page": 28, "level": 4}}, {"headings_1": {"content": "approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the", "page": 28, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change;", "metadata": {"headings": [{"headings_0": {"content": "Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change;", "page": 28, "level": 2}}, {"headings_1": {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture Value Chain Development (Production, Storage, Processing, and Marketing)\u201d. The other", "page": 28, "level": 4}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "28", "metadata": {"headings": [{"headings_0": {"content": "Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change;", "page": 28, "level": 2}}, {"headings_1": {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture Value Chain Development (Production, Storage, Processing, and Marketing)\u201d. The other", "page": 28, "level": 4}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Parish Development Management Information System (PDMIS); and Governance and Administration.", "metadata": {"headings": [{"headings_0": {"content": "Parish Development Management Information System (PDMIS); and Governance and Administration.", "page": 29, "level": 4}}, {"headings_1": {"content": "Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change;", "page": 28, "level": 2}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In the FY 2022/2023, Parliament appropriated UGX.1.142Tn for the PDM Programme, of", "metadata": {"headings": [{"headings_0": {"content": "Parish Development Management Information System (PDMIS); and Governance and Administration.", "page": 29, "level": 4}}, {"headings_1": {"content": "Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change;", "page": 28, "level": 2}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "which UGX.1.059 Tn was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100Mn in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX.82.65Bn was released to specific entities as indicated in the table below for PDM implementation;", "metadata": {"headings": [{"headings_0": {"content": "which UGX.1.059 Tn was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100Mn in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX.82.65Bn was released to specific entities as indicated in the table below for PDM implementation;", "page": 29, "level": 4}}, {"headings_1": {"content": "Parish Development Management Information System (PDMIS); and Governance and Administration.", "page": 29, "level": 4}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Table 7: Summarising PDM Releases", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Summarising PDM Releases", "page": 29, "level": 2}}, {"headings_1": {"content": "which UGX.1.059 Tn was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100Mn in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX.82.65Bn was released to specific entities as indicated in the table below for PDM implementation;", "page": 29, "level": 4}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1.**", "Ministry of Finance, Planning and Economic Development", "FSD - Support PDM implementation", "1.600"], ["**2.**", "Ministry of Local Government", "PDM Secretariat and support to coordination", "21.980"], ["**3.**", "Ministry of Gender, Labour and Social Development", "Mindset Change interventions", "1.000"], ["**4.**", "Ministry of Information, and Communications Technology", "IT Support to PDM", "13.800"], ["**5.**", "Uganda Bureau of Statistics (UBOS)", "Data collection and validation", "4.000"], ["**6.**", "Local Governments", "Administration costs and salaries for Parish Chiefs", "40.270"], ["", "**Total**", "", "**82.65**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Summarising PDM Releases", "page": 29, "level": 2}}, {"headings_1": {"content": "which UGX.1.059 Tn was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100Mn in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX.82.65Bn was released to specific entities as indicated in the table below for PDM implementation;", "page": 29, "level": 4}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Entity", "Purpose", "Amount \u2013 UGX Bn"], "type": "table"}}, {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "metadata": {"headings": [{"headings_0": {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "page": 29, "level": 4}}, {"headings_1": {"content": "Table 7: Summarising PDM Releases", "page": 29, "level": 2}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I designed audit procedures to;", "metadata": {"headings": [{"headings_0": {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "page": 29, "level": 4}}, {"headings_1": {"content": "Table 7: Summarising PDM Releases", "page": 29, "level": 2}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Assess Government\u2019s institutional arrangements and preparedness to implement", "metadata": {"headings": [{"headings_0": {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "page": 29, "level": 4}}, {"headings_1": {"content": "Table 7: Summarising PDM Releases", "page": 29, "level": 2}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "page": 29, "level": 4}}, {"headings_1": {"content": "Table 7: Summarising PDM Releases", "page": 29, "level": 2}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "metadata": {"headings": [{"headings_0": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}, {"headings_1": {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "page": 29, "level": 4}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "PDM SACCO levels), \n", "metadata": {"headings": [{"headings_0": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}, {"headings_1": {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "page": 29, "level": 4}}, [{"headings_0": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}, {"headings_1": {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "page": 29, "level": 4}}]], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Establish whether MDA&LGs\u2019 planning and budgeting processes are aligned to the implementation of the PDM strategy, and", "metadata": {"headings": [{"headings_0": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}, {"headings_1": {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "page": 29, "level": 4}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}, {"headings_1": {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "page": 29, "level": 4}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines.", "metadata": {"headings": [{"headings_0": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}, {"headings_1": {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "page": 29, "level": 4}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The matters relating to the audit of the PDM for the financial year 2022/2023 have been", "metadata": {"headings": [{"headings_0": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}, {"headings_1": {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "page": 29, "level": 4}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "included in the entity reports as a Key Audit Matter. The key observations are summarised", "metadata": {"headings": [{"headings_0": {"content": "included in the entity reports as a Key Audit Matter. The key observations are summarised", "page": 29, "level": 2}}, {"headings_1": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "below; \n29", "metadata": {"headings": [{"headings_0": {"content": "included in the entity reports as a Key Audit Matter. The key observations are summarised", "page": 29, "level": 2}}, {"headings_1": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}, [{"headings_0": {"content": "included in the entity reports as a Key Audit Matter. The key observations are summarised", "page": 29, "level": 2}}, {"headings_1": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}]], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 8: summarising Key audit observations on PDM Audit", "metadata": {"headings": [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}, {"headings_1": {"content": "included in the entity reports as a Key Audit Matter. The key observations are summarised", "page": 29, "level": 2}}], "page": 30, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**a)**", "**Planning and budget performance** Out of an approved budget of UGX.1.086Tn for 4 sampled participating MDAs for implementation of PDM activities, UGX. 1,080Tn (99.42%) was released, resulting in a deficit of UGX.6.257Bn As result, 21 activities were not implemented. Thus affecting training of Trainers, Mobilization of value chain actors, coordination and monitoring of PDM activities at Lower Local Governments. The Accounting Officers explained that the unimplemented activities had been rolled over to the subsequent financial year. The Accounting Officers further explained their respective departments and agencies had continued to main stream PDM activities in their routine work plans and that PDM Roll out, coordination, sensitization, monitoring and evaluation activities would be reprioritized under their budget while further engagement with MoFPED for increased funding was being undertaken.", "I advised the Accounting Officers to follow up with MoFPED to ensure that the required funding is obtained to implement the rolled over activities."], ["**b)**", "**Un-funded PDM SACCOS** An analysis was made using the payments detail XML file of MoFPED and it was established that all the budgeted amount of UGX. 1,059.4Bn meant for 10,594 SACCOs was released to 10,586 SACCOs leading to 8 unfunded SACCOs. As a result, the objectives of the PDM in the 9 parishes were not achieved. The Accounting Officer of MoFPED explained that the balance of 8 Parishes was yet to be cleared for capitalisation because the responsible Local Governments had not yet submitted to MoFPED information to facilitate transfer of funds.", "The Accounting Officer should fast track the verification of existence of these Parishes and have the SACCOs therein funded."], ["**c)**", "**Late Disbursement of Funds** Paragraph 10(v) of the Budget Execution Circular for FY 2022/2023, requires MoFPED to disburse UGX.25 million (UGX. 264.85 million) Parish Revolving Funds (PRF) to qualifying PDM SACCOs on a quarterly basis. I noted that; \uf0b7 No funds were disbursed to any of the 10,594 SACCOs in quarter 1 yet UGX.264.85Bn was expected per quarter.", "I informed the Accounting Officers that the matter would be brought to the attention of MoFPED."]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}, {"headings_1": {"content": "included in the entity reports as a Key Audit Matter. The key observations are summarised", "page": 29, "level": 2}}], "page": 30, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}, {"headings_1": {"content": "included in the entity reports as a Key Audit Matter. The key observations are summarised", "page": 29, "level": 2}}], "page": 30, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["\uf0b7 Only 8,860 out of the 10,594 SACCOs received PRF of UGX.221.500Bn in quarter 2 \uf0b7 Only 905 out of the 10,594 SACCOs received UGX. 22.625Bn. \uf0b7 10,585 SACCOs received a sum of UGX.814.350Bn instead of UGX.264.85Bn quarterly disbursements in quarter 4. This was attributed to inconsistent quarterly disbursements to SACCOs whereby 10,585 SACCOs received all the disbursement for the previous quarters in quarter 4. Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. The Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "", null], ["**d)**", "**Utilisation of PDM Funds at MDAs** I reviewed the utilization of PDM funds and noted the following; \uf0b7 Out of the total receipts of UGX.1.080Bn, UGX.1.078Bn (99.81%) was spent by 4 participating MDAs resulting to un-utilized funds of UGX.2.022Bn (0.2%). The funds that were not absorbed were meant for 8 activities which were partially or not implemented. Failure to utilize PDM funds for administrative costs and coordination of PDM activities undermines the achievement of the overall goal. The Accounting Officers explained that the unimplemented activities have been rolled over to the subsequent financial year.", "I advised the Accounting Officers to follow up with MoFPED to ensure that the required funding to implement the rolled over activities is provided and activities implemented."], ["**e)**", "**Disbursement of Parish Revolving Fund (PRF) to the Households** Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on- lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish.", "I informed the Accounting Officers that the matter of delayed disbursement would be brought to the attention of MoFPED."]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}, {"headings_1": {"content": "included in the entity reports as a Key Audit Matter. The key observations are summarised", "page": 29, "level": 2}}], "page": 31, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}, {"headings_1": {"content": "included in the entity reports as a Key Audit Matter. The key observations are summarised", "page": 29, "level": 2}}], "page": 31, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["I noted that 6,911 PDM SACCOs in 138 LGs had disbursed UGX.478.304Bn (58%) out of the PRF received of UGX.820.798Bn leaving UGX.342.493Bn (42%) undisbursed by end of the financial year 2022/2023. I also noted that 1,303 SACCOs in 28 LGs had not disbursed any of the PRF funds received of UGX.28.479Bn to households. I further noted that 62 PDM SACCOs in KCCA had not disbursed PRF funds worth UGX.6.2Bn to households by 14th November 2023. The low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. The Accounting Officers attributed this to; \uf0b7 Late release of funds by MoFPED and delays to authorise disbursement of funds to the beneficiaries by the PDM Secretariat. \uf0b7 Delayed training in the application of the lending tool (PDMIS). The Accounting Officers explained that further sensitization would be done to encourage utilisation of funds.", "", null], ["**f)**", "**Implementation of Ineligible, and Non-Existent Projects** Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. I reviewed loan files and carried out physical inspections where I observed the following; \uf0b7 In 68 LGs, 604 beneficiaries in 242 PDM SACCOs had implemented ineligible projects. \uf0b7 In 20 LGs, 53 beneficiaries in 44 PDM SACCOs had non- existent projects.", "I advised the Accounting Officers to improve supervision and monitoring to ensure that implementation is as planned."]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}, {"headings_1": {"content": "included in the entity reports as a Key Audit Matter. The key observations are summarised", "page": 29, "level": 2}}], "page": 32, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}, {"headings_1": {"content": "included in the entity reports as a Key Audit Matter. The key observations are summarised", "page": 29, "level": 2}}], "page": 32, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Implementation of ineligible projects and non-existent projects undermines the achievement of PDM objectives. The Accounting Officers attributed this to seasonal variations that were unfavourable for the particular funded projects.", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}, {"headings_1": {"content": "included in the entity reports as a Key Audit Matter. The key observations are summarised", "page": 29, "level": 2}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Audit observation"], "type": "table"}}, {"content": "I have issued a separate detailed audit report in regard to the PDM audit.", "metadata": {"headings": [{"headings_0": {"content": "I have issued a separate detailed audit report in regard to the PDM audit.", "page": 33, "level": 2}}, {"headings_1": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 33, "level": 5}}, {"headings_1": {"content": "I have issued a separate detailed audit report in regard to the PDM audit.", "page": 33, "level": 2}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Without qualifying my opinion, I would like to draw the readers\u2019 attention to the following", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I would like to draw the readers\u2019 attention to the following", "page": 33, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 33, "level": 5}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "matters which have been reflected in the Consolidated Financial Statements of the Government of the Republic of Uganda, or disclosed in the accompanying Notes;", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I would like to draw the readers\u2019 attention to the following", "page": 33, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 33, "level": 5}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.4 CONSOLIDATION OF ANNUAL ACCOUNTS OF MDAS AND LOCAL GOVERNMENTS WITHOUT CHANGE IN LEGISLATION", "metadata": {"headings": [{"headings_0": {"content": "2.1.4 CONSOLIDATION OF ANNUAL ACCOUNTS OF MDAS AND LOCAL GOVERNMENTS WITHOUT CHANGE IN LEGISLATION", "page": 33, "level": 5}}, {"headings_1": {"content": "Without qualifying my opinion, I would like to draw the readers\u2019 attention to the following", "page": 33, "level": 2}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "According to Section 52(1) of PFMA, 2025 requires that the Accountant General shall", "metadata": {"headings": [{"headings_0": {"content": "According to Section 52(1) of PFMA, 2025 requires that the Accountant General shall", "page": 33, "level": 2}}, {"headings_1": {"content": "2.1.4 CONSOLIDATION OF ANNUAL ACCOUNTS OF MDAS AND LOCAL GOVERNMENTS WITHOUT CHANGE IN LEGISLATION", "page": 33, "level": 5}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "within three months after the end of each financial year prepare and submit to the Minister", "metadata": {"headings": [{"headings_0": {"content": "According to Section 52(1) of PFMA, 2025 requires that the Accountant General shall", "page": 33, "level": 2}}, {"headings_1": {"content": "2.1.4 CONSOLIDATION OF ANNUAL ACCOUNTS OF MDAS AND LOCAL GOVERNMENTS WITHOUT CHANGE IN LEGISLATION", "page": 33, "level": 5}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and the Auditor General the following consolidated accounts-", "metadata": {"headings": [{"headings_0": {"content": "and the Auditor General the following consolidated accounts-", "page": 33, "level": 2}}, {"headings_1": {"content": "According to Section 52(1) of PFMA, 2025 requires that the Accountant General shall", "page": 33, "level": 2}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 33, "level": 5}}, {"headings_1": {"content": "and the Auditor General the following consolidated accounts-", "page": 33, "level": 2}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the consolidated annual accounts of Government which shall include the accounts", "metadata": {"headings": [{"headings_0": {"content": "the consolidated annual accounts of Government which shall include the accounts", "page": 33, "level": 2}}, {"headings_1": {"content": "a)", "page": 33, "level": 5}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "in paragraph", "metadata": {"headings": [{"headings_0": {"content": "the consolidated annual accounts of Government which shall include the accounts", "page": 33, "level": 2}}, {"headings_1": {"content": "a)", "page": 33, "level": 5}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) the consolidated annual accounts of the local Governments; c)", "metadata": {"headings": [{"headings_0": {"content": "b) the consolidated annual accounts of the local Governments; c)", "page": 33, "level": 4}}, {"headings_1": {"content": "the consolidated annual accounts of Government which shall include the accounts", "page": 33, "level": 2}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the consolidated summary statement of the financial performance of public", "metadata": {"headings": [{"headings_0": {"content": "b) the consolidated annual accounts of the local Governments; c)", "page": 33, "level": 4}}, {"headings_1": {"content": "the consolidated annual accounts of Government which shall include the accounts", "page": 33, "level": 2}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "corporations, state enterprises and Companies where Government has a", "metadata": {"headings": [{"headings_0": {"content": "corporations, state enterprises and Companies where Government has a", "page": 33, "level": 2}}, {"headings_1": {"content": "b) the consolidated annual accounts of the local Governments; c)", "page": 33, "level": 4}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "controlling interest;", "metadata": {"headings": [{"headings_0": {"content": "corporations, state enterprises and Companies where Government has a", "page": 33, "level": 2}}, {"headings_1": {"content": "b) the consolidated annual accounts of the local Governments; c)", "page": 33, "level": 4}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 33, "level": 5}}, {"headings_1": {"content": "corporations, state enterprises and Companies where Government has a", "page": 33, "level": 2}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the accounts of the Contingencies Fund; and", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 33, "level": 5}}, {"headings_1": {"content": "corporations, state enterprises and Companies where Government has a", "page": 33, "level": 2}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 33, "level": 5}}, {"headings_1": {"content": "d)", "page": 33, "level": 5}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the accounts of the Petroleum Fund. \nHowever, I noted that the Local Government votes (District Local Governments, Municipal", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 33, "level": 5}}, {"headings_1": {"content": "d)", "page": 33, "level": 5}}, [{"headings_0": {"content": "e)", "page": 33, "level": 5}}, {"headings_1": {"content": "d)", "page": 33, "level": 5}}]], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Councils and Cities) have been consolidated with MDAs as one set of consolidated", "metadata": {"headings": [{"headings_0": {"content": "Councils and Cities) have been consolidated with MDAs as one set of consolidated", "page": 33, "level": 2}}, {"headings_1": {"content": "e)", "page": 33, "level": 5}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "accounts without an amendment in the legislation.", "metadata": {"headings": [{"headings_0": {"content": "Councils and Cities) have been consolidated with MDAs as one set of consolidated", "page": 33, "level": 2}}, {"headings_1": {"content": "e)", "page": 33, "level": 5}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accountant General explained that the changes were made in line with Section 52(3) of the same Act which mandates the Accountant General to introduce justifiable changes", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General explained that the changes were made in line with Section 52(3) of the same Act which mandates the Accountant General to introduce justifiable changes", "page": 33, "level": 4}}, {"headings_1": {"content": "Councils and Cities) have been consolidated with MDAs as one set of consolidated", "page": 33, "level": 2}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to the accounting and classification system in order to ensure proper accountability for", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General explained that the changes were made in line with Section 52(3) of the same Act which mandates the Accountant General to introduce justifiable changes", "page": 33, "level": 4}}, {"headings_1": {"content": "Councils and Cities) have been consolidated with MDAs as one set of consolidated", "page": 33, "level": 2}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "public funds. The Accountant General further explained that this was the basis for the", "metadata": {"headings": [{"headings_0": {"content": "public funds. The Accountant General further explained that this was the basis for the", "page": 33, "level": 2}}, {"headings_1": {"content": "The Accountant General explained that the changes were made in line with Section 52(3) of the same Act which mandates the Accountant General to introduce justifiable changes", "page": 33, "level": 4}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "merger of both Central and Local Government Consolidated Financial Statements into one,", "metadata": {"headings": [{"headings_0": {"content": "public funds. The Accountant General further explained that this was the basis for the", "page": 33, "level": 2}}, {"headings_1": {"content": "The Accountant General explained that the changes were made in line with Section 52(3) of the same Act which mandates the Accountant General to introduce justifiable changes", "page": 33, "level": 4}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "without necessarily amending the PFMA 2015. However, the process to amend the PFMA", "metadata": {"headings": [{"headings_0": {"content": "without necessarily amending the PFMA 2015. However, the process to amend the PFMA", "page": 33, "level": 2}}, {"headings_1": {"content": "public funds. The Accountant General further explained that this was the basis for the", "page": 33, "level": 2}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2015 would be initiated once other proposed amendments have been authorized by Government through Cabinet. \n33", "metadata": {"headings": [{"headings_0": {"content": "without necessarily amending the PFMA 2015. However, the process to amend the PFMA", "page": 33, "level": 2}}, {"headings_1": {"content": "public funds. The Accountant General further explained that this was the basis for the", "page": 33, "level": 2}}, [{"headings_0": {"content": "without necessarily amending the PFMA 2015. However, the process to amend the PFMA", "page": 33, "level": 2}}, {"headings_1": {"content": "public funds. The Accountant General further explained that this was the basis for the", "page": 33, "level": 2}}]], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 5}}, {"headings_1": {"content": "without necessarily amending the PFMA 2015. However, the process to amend the PFMA", "page": 33, "level": 2}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accountant General to initiate action with the relevant stakeholders with a", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accountant General to initiate action with the relevant stakeholders with a", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 5}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "view of having a change in the legislation effected, to align the new approach with the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accountant General to initiate action with the relevant stakeholders with a", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 5}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "law.", "metadata": {"headings": [{"headings_0": {"content": "law.", "page": 34, "level": 2}}, {"headings_1": {"content": "I advised the Accountant General to initiate action with the relevant stakeholders with a", "page": 34, "level": 2}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2.1.5 CHANGE IN ACCOUNTING TREATMENT FOR NON-CURRENT ASSETS", "metadata": {"headings": [{"headings_0": {"content": "2.1.5 CHANGE IN ACCOUNTING TREATMENT FOR NON-CURRENT ASSETS", "page": 34, "level": 5}}, {"headings_1": {"content": "law.", "page": 34, "level": 2}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "According to the guidance issued by the Accountant General dated 11th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30th June 2023, there was a change in the Accounting policy on Government Non-current", "metadata": {"headings": [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30th June 2023, there was a change in the Accounting policy on Government Non-current", "page": 34, "level": 4}}, {"headings_1": {"content": "2.1.5 CHANGE IN ACCOUNTING TREATMENT FOR NON-CURRENT ASSETS", "page": 34, "level": 5}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "assets. The votes are now required to show the fixed assets in the Statement of Financial", "metadata": {"headings": [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30th June 2023, there was a change in the Accounting policy on Government Non-current", "page": 34, "level": 4}}, {"headings_1": {"content": "2.1.5 CHANGE IN ACCOUNTING TREATMENT FOR NON-CURRENT ASSETS", "page": 34, "level": 5}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "position and apply depreciation rates as per policy under Note 1.1(g) to the financial", "metadata": {"headings": [{"headings_0": {"content": "position and apply depreciation rates as per policy under Note 1.1(g) to the financial", "page": 34, "level": 2}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30th June 2023, there was a change in the Accounting policy on Government Non-current", "page": 34, "level": 4}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "position and apply depreciation rates as per policy under Note 1.1(g) to the financial", "page": 34, "level": 2}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30th June 2023, there was a change in the Accounting policy on Government Non-current", "page": 34, "level": 4}}, [{"headings_0": {"content": "position and apply depreciation rates as per policy under Note 1.1(g) to the financial", "page": 34, "level": 2}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30th June 2023, there was a change in the Accounting policy on Government Non-current", "page": 34, "level": 4}}]], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "votes, should be compiled and validated before migration to the new IFMS fixed assets", "metadata": {"headings": [{"headings_0": {"content": "votes, should be compiled and validated before migration to the new IFMS fixed assets", "page": 34, "level": 2}}, {"headings_1": {"content": "position and apply depreciation rates as per policy under Note 1.1(g) to the financial", "page": 34, "level": 2}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Module in the adjustment period.", "metadata": {"headings": [{"headings_0": {"content": "votes, should be compiled and validated before migration to the new IFMS fixed assets", "page": 34, "level": 2}}, {"headings_1": {"content": "position and apply depreciation rates as per policy under Note 1.1(g) to the financial", "page": 34, "level": 2}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "To aid comparability, the adoption of a new accounting policy would require a restatement", "metadata": {"headings": [{"headings_0": {"content": "To aid comparability, the adoption of a new accounting policy would require a restatement", "page": 34, "level": 2}}, {"headings_1": {"content": "votes, should be compiled and validated before migration to the new IFMS fixed assets", "page": 34, "level": 2}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of comparative figures and the opening balances for applicable assets. \nThe Accountant General however piloted five entities namely; Ministry of Defence and Veteran Affairs, Uganda Police, Internal Security Organisation, External Security Organisation and Kalungu District Local Government, where all the historical values for non-current assets were in accordance with the new accounting policy. \nHowever, as stated in the Accountant Generals Commentary (page 14) the re-instatement", "metadata": {"headings": [{"headings_0": {"content": "To aid comparability, the adoption of a new accounting policy would require a restatement", "page": 34, "level": 2}}, {"headings_1": {"content": "votes, should be compiled and validated before migration to the new IFMS fixed assets", "page": 34, "level": 2}}, [{"headings_0": {"content": "To aid comparability, the adoption of a new accounting policy would require a restatement", "page": 34, "level": 2}}, {"headings_1": {"content": "votes, should be compiled and validated before migration to the new IFMS fixed assets", "page": 34, "level": 2}}], [{"headings_0": {"content": "To aid comparability, the adoption of a new accounting policy would require a restatement", "page": 34, "level": 2}}, {"headings_1": {"content": "votes, should be compiled and validated before migration to the new IFMS fixed assets", "page": 34, "level": 2}}]], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "was effected in respect of only 5 votes mentioned above. This makes comparison limited.", "metadata": {"headings": [{"headings_0": {"content": "was effected in respect of only 5 votes mentioned above. This makes comparison limited.", "page": 34, "level": 2}}, {"headings_1": {"content": "To aid comparability, the adoption of a new accounting policy would require a restatement", "page": 34, "level": 2}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 5}}, {"headings_1": {"content": "was effected in respect of only 5 votes mentioned above. This makes comparison limited.", "page": 34, "level": 2}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accountant General to expedite compilation and valuation of all assets owned by Government and accordingly update the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accountant General to expedite compilation and valuation of all assets owned by Government and accordingly update the financial statements.", "page": 34, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 5}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2.1.6 PAYABLES \u2013 UGX.10.818Tn", "metadata": {"headings": [{"headings_0": {"content": "2.1.6 PAYABLES \u2013 UGX.10.818Tn", "page": 34, "level": 5}}, {"headings_1": {"content": "I advised the Accountant General to expedite compilation and valuation of all assets owned by Government and accordingly update the financial statements.", "page": 34, "level": 4}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "As disclosed in the statement of financial performance, the domestic arrears have increased from UGX.8.049Tn in 2022, to UGX.10.818Tn in 2023 constituting a 34.4%", "metadata": {"headings": [{"headings_0": {"content": "2.1.6 PAYABLES \u2013 UGX.10.818Tn", "page": 34, "level": 5}}, {"headings_1": {"content": "I advised the Accountant General to expedite compilation and valuation of all assets owned by Government and accordingly update the financial statements.", "page": 34, "level": 4}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "increase. The amount represents 20.6% of the revised budget of government of Uganda for the financial year 2022/23. This is an indication of the failure of the commitment", "metadata": {"headings": [{"headings_0": {"content": "increase. The amount represents 20.6% of the revised budget of government of Uganda for the financial year 2022/23. This is an indication of the failure of the commitment", "page": 34, "level": 4}}, {"headings_1": {"content": "2.1.6 PAYABLES \u2013 UGX.10.818Tn", "page": 34, "level": 5}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "control system and exposes government to litigation risks. The growth trend appears", "metadata": {"headings": [{"headings_0": {"content": "increase. The amount represents 20.6% of the revised budget of government of Uganda for the financial year 2022/23. This is an indication of the failure of the commitment", "page": 34, "level": 4}}, {"headings_1": {"content": "2.1.6 PAYABLES \u2013 UGX.10.818Tn", "page": 34, "level": 5}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "unsustainable and on the rise. This could also be as a result of approving supplementary budgets which amounted to UGX.4.417Tn during the year under review with no matching", "metadata": {"headings": [{"headings_0": {"content": "unsustainable and on the rise. This could also be as a result of approving supplementary budgets which amounted to UGX.4.417Tn during the year under review with no matching", "page": 34, "level": 4}}, {"headings_1": {"content": "increase. The amount represents 20.6% of the revised budget of government of Uganda for the financial year 2022/23. This is an indication of the failure of the commitment", "page": 34, "level": 4}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "funding, other than utilising the already identified revenue sources, hence reallocating", "metadata": {"headings": [{"headings_0": {"content": "unsustainable and on the rise. This could also be as a result of approving supplementary budgets which amounted to UGX.4.417Tn during the year under review with no matching", "page": 34, "level": 4}}, {"headings_1": {"content": "increase. The amount represents 20.6% of the revised budget of government of Uganda for the financial year 2022/23. This is an indication of the failure of the commitment", "page": 34, "level": 4}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "funding within the existing resource envelope and impacting MDAs across government.", "metadata": {"headings": [{"headings_0": {"content": "funding within the existing resource envelope and impacting MDAs across government.", "page": 34, "level": 2}}, {"headings_1": {"content": "unsustainable and on the rise. This could also be as a result of approving supplementary budgets which amounted to UGX.4.417Tn during the year under review with no matching", "page": 34, "level": 4}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "funding within the existing resource envelope and impacting MDAs across government.", "page": 34, "level": 2}}, {"headings_1": {"content": "unsustainable and on the rise. This could also be as a result of approving supplementary budgets which amounted to UGX.4.417Tn during the year under review with no matching", "page": 34, "level": 4}}], "page": 34, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that Government is currently implementing a Domestic Arrears Strategy to clear significant amounts of the verified arrears.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that Government is currently implementing a Domestic Arrears Strategy to clear significant amounts of the verified arrears.", "page": 35, "level": 4}}, {"headings_1": {"content": "funding within the existing resource envelope and impacting MDAs across government.", "page": 34, "level": 2}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 5}}, {"headings_1": {"content": "The PS/ST explained that Government is currently implementing a Domestic Arrears Strategy to clear significant amounts of the verified arrears.", "page": 35, "level": 4}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised Government to further consider undertaking measures that limit supplementary", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to further consider undertaking measures that limit supplementary", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 5}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "budgets with no matching grants, that end up impacting on already identified and appropriated revenue sources.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to further consider undertaking measures that limit supplementary", "page": 35, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 5}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.7 CLASSIFIED EXPENDITURE \u2013 UGX.728Bn", "metadata": {"headings": [{"headings_0": {"content": "2.1.7 CLASSIFIED EXPENDITURE \u2013 UGX.728Bn", "page": 35, "level": 5}}, {"headings_1": {"content": "I advised Government to further consider undertaking measures that limit supplementary", "page": 35, "level": 2}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "As disclosed under Note 8, a total of UGX.728Bn relates to classified expenditure. In", "metadata": {"headings": [{"headings_0": {"content": "As disclosed under Note 8, a total of UGX.728Bn relates to classified expenditure. In", "page": 35, "level": 2}}, {"headings_1": {"content": "2.1.7 CLASSIFIED EXPENDITURE \u2013 UGX.728Bn", "page": 35, "level": 5}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), this expenditure is audited separately and a separate audit report issued.", "metadata": {"headings": [{"headings_0": {"content": "As disclosed under Note 8, a total of UGX.728Bn relates to classified expenditure. In", "page": 35, "level": 2}}, {"headings_1": {"content": "2.1.7 CLASSIFIED EXPENDITURE \u2013 UGX.728Bn", "page": 35, "level": 5}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Other matter", "metadata": {"headings": [{"headings_0": {"content": "Other matter", "page": 35, "level": 5}}, {"headings_1": {"content": "As disclosed under Note 8, a total of UGX.728Bn relates to classified expenditure. In", "page": 35, "level": 2}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented", "metadata": {"headings": [{"headings_0": {"content": "I consider it necessary to communicate the following matters other than those presented", "page": 35, "level": 2}}, {"headings_1": {"content": "Other matter", "page": 35, "level": 5}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "or disclosed in the financial statements;", "metadata": {"headings": [{"headings_0": {"content": "I consider it necessary to communicate the following matters other than those presented", "page": 35, "level": 2}}, {"headings_1": {"content": "Other matter", "page": 35, "level": 5}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.8 AUDIT OF PUBLIC DEBT", "metadata": {"headings": [{"headings_0": {"content": "2.1.8 AUDIT OF PUBLIC DEBT", "page": 35, "level": 5}}, {"headings_1": {"content": "I consider it necessary to communicate the following matters other than those presented", "page": 35, "level": 2}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2.1.8.1 Public Debt Portfolio Analysis", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.1 Public Debt Portfolio Analysis", "page": 35, "level": 5}}, {"headings_1": {"content": "2.1.8 AUDIT OF PUBLIC DEBT", "page": 35, "level": 5}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The reported total public debt as at 30th June, 2023 stood at UGX. 97,499Tn, of which", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.1 Public Debt Portfolio Analysis", "page": 35, "level": 5}}, {"headings_1": {"content": "2.1.8 AUDIT OF PUBLIC DEBT", "page": 35, "level": 5}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Domestic Debt Stock was UGX.44.673Tn and the External Debt Stock was valued at", "metadata": {"headings": [{"headings_0": {"content": "Domestic Debt Stock was UGX.44.673Tn and the External Debt Stock was valued at", "page": 35, "level": 2}}, {"headings_1": {"content": "2.1.8.1 Public Debt Portfolio Analysis", "page": 35, "level": 5}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UGX.52.826Tn. This is an increase of UGX.9.329Tn, equivalent to 10.74% when compared to the debt stock of UGX.86.839Tn reported as at 30 th June 2022. Table 9 below shows the details;", "metadata": {"headings": [{"headings_0": {"content": "Domestic Debt Stock was UGX.44.673Tn and the External Debt Stock was valued at", "page": 35, "level": 2}}, {"headings_1": {"content": "2.1.8.1 Public Debt Portfolio Analysis", "page": 35, "level": 5}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 9: Showing Government Debt", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing Government Debt", "page": 35, "level": 2}}, {"headings_1": {"content": "Domestic Debt Stock was UGX.44.673Tn and the External Debt Stock was valued at", "page": 35, "level": 2}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["June 2023", "44,673", "52,862", "97,499", "12.27%"], ["June 2022", "38,376", "48,463", "86,839", "15.60%"], ["June 2021", "30,806", "44,313", "75,119", "32.04%"], ["June 2020", "17,975", "38,196", "56,892", "23.5%"], ["June 2019", "15,221", "30,905", "46,057", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing Government Debt", "page": 35, "level": 2}}, {"headings_1": {"content": "Domestic Debt Stock was UGX.44.673Tn and the External Debt Stock was valued at", "page": 35, "level": 2}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Financial year ended", "Domestic debt (UGX Bn)", "Foreign debt (UGX Bn)", "Total (UGX Bn)", "% change"], "type": "table"}}, {"content": "From the above, it was noted that there has been a consistent increase in the total debt as evidenced by an increase of 111.7% in the five years from 2018/19 of UGX.46Tn, to UGX.97.499Tn as at 30 th June 2023. The net increase in the debt is due to increased borrowing from both the domestic and external sources, with domestic debt accounting for a higher increase. \nAs noted in my prior audit report, Public debt is continuously on the rise, a fact that is", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing Government Debt", "page": 35, "level": 2}}, {"headings_1": {"content": "Domestic Debt Stock was UGX.44.673Tn and the External Debt Stock was valued at", "page": 35, "level": 2}}, [{"headings_0": {"content": "Table 9: Showing Government Debt", "page": 35, "level": 2}}, {"headings_1": {"content": "Domestic Debt Stock was UGX.44.673Tn and the External Debt Stock was valued at", "page": 35, "level": 2}}]], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "attributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new", "metadata": {"headings": [{"headings_0": {"content": "attributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new", "page": 35, "level": 4}}, {"headings_1": {"content": "Table 9: Showing Government Debt", "page": 35, "level": 2}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "borrowings for various development projects and foreign exchange loss arising from the \n35 \ndepreciation of Ugandan Shilling against stronger currencies. The graph 1 below illustrates the trend of public debt stock by type over the past five years;", "metadata": {"headings": [{"headings_0": {"content": "attributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new", "page": 35, "level": 4}}, {"headings_1": {"content": "Table 9: Showing Government Debt", "page": 35, "level": 2}}, [{"headings_0": {"content": "attributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new", "page": 35, "level": 4}}, {"headings_1": {"content": "Table 9: Showing Government Debt", "page": 35, "level": 2}}], [{"headings_0": {"content": "attributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new", "page": 35, "level": 4}}, {"headings_1": {"content": "Table 9: Showing Government Debt", "page": 35, "level": 2}}]], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Graph 1: Illustrating public debt status over the 5 FYs", "metadata": {"headings": [{"headings_0": {"content": "Graph 1: Illustrating public debt status over the 5 FYs", "page": 36, "level": 2}}, {"headings_1": {"content": "attributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new", "page": 35, "level": 4}}], "page": 36, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Trend of Public debt over the years 60,000 \n50,000 \n40,000 \n30,000 \n20,000 \nPublicDebt 10,000 \n0 \nJune, 2019 June, 2020 June, 2021 June, 2022 June, 2023 \nDomestic debt (UGX Bn) 15,221 17,975 30,806 38,376 44673 Foreign debt (UGX Bn) 30,905 38,196 44,313 48,463 52,862 \nDomestic debt (UGX Bn) \nForeign debt (UGX Bn) \nFigure 1: Public Debt Portfolio", "metadata": {"headings": [{"headings_0": {"content": "Graph 1: Illustrating public debt status over the 5 FYs", "page": 36, "level": 2}}, {"headings_1": {"content": "attributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new", "page": 35, "level": 4}}, [{"headings_0": {"content": "Graph 1: Illustrating public debt status over the 5 FYs", "page": 36, "level": 2}}, {"headings_1": {"content": "attributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new", "page": 35, "level": 4}}], [{"headings_0": {"content": "Graph 1: Illustrating public debt status over the 5 FYs", "page": 36, "level": 2}}, {"headings_1": {"content": "attributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new", "page": 35, "level": 4}}], [{"headings_0": {"content": "Graph 1: Illustrating public debt status over the 5 FYs", "page": 36, "level": 2}}, {"headings_1": {"content": "attributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new", "page": 35, "level": 4}}], [{"headings_0": {"content": "Graph 1: Illustrating public debt status over the 5 FYs", "page": 36, "level": 2}}, {"headings_1": {"content": "attributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new", "page": 35, "level": 4}}]], "page": 36, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The increasing trend in the government debt position reduces the available resources for", "metadata": {"headings": [{"headings_0": {"content": "The increasing trend in the government debt position reduces the available resources for", "page": 36, "level": 2}}, {"headings_1": {"content": "Graph 1: Illustrating public debt status over the 5 FYs", "page": 36, "level": 2}}], "page": 36, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "both funding development projects and service delivery as huge resources will be directed towards debt repayment.", "metadata": {"headings": [{"headings_0": {"content": "The increasing trend in the government debt position reduces the available resources for", "page": 36, "level": 2}}, {"headings_1": {"content": "Graph 1: Illustrating public debt status over the 5 FYs", "page": 36, "level": 2}}], "page": 36, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer acknowledged the observation and explained that the Government", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer acknowledged the observation and explained that the Government", "page": 36, "level": 2}}, {"headings_1": {"content": "The increasing trend in the government debt position reduces the available resources for", "page": 36, "level": 2}}], "page": 36, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "was undertaking the multipronged approach to minimize the rate of debt accumulation,", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer acknowledged the observation and explained that the Government", "page": 36, "level": 2}}, {"headings_1": {"content": "The increasing trend in the government debt position reduces the available resources for", "page": 36, "level": 2}}], "page": 36, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and also prioritizing borrowing on non-concessional and Export Credit Agency terms.", "metadata": {"headings": [{"headings_0": {"content": "and also prioritizing borrowing on non-concessional and Export Credit Agency terms.", "page": 36, "level": 2}}, {"headings_1": {"content": "The Accounting Officer acknowledged the observation and explained that the Government", "page": 36, "level": 2}}], "page": 36, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 5}}, {"headings_1": {"content": "and also prioritizing borrowing on non-concessional and Export Credit Agency terms.", "page": 36, "level": 2}}], "page": 36, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised Government to consider reviewing its current debt strategy with a view of", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to consider reviewing its current debt strategy with a view of", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 5}}], "page": 36, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "incorporating more effective approaches aimed at containing the upward debt position trend .", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to consider reviewing its current debt strategy with a view of", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 5}}], "page": 36, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.8.2 Analysis of External Debt", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.2 Analysis of External Debt", "page": 36, "level": 5}}, {"headings_1": {"content": "I advised Government to consider reviewing its current debt strategy with a view of", "page": 36, "level": 2}}], "page": 36, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "metadata": {"headings": [{"headings_0": {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "page": 36, "level": 2}}, {"headings_1": {"content": "2.1.8.2 Analysis of External Debt", "page": 36, "level": 5}}], "page": 36, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(UGX.32.748Tn), Bilateral Creditors (UGX.12.932Tn) and Commercial Banks (UGX.7.146Tn). Refer to the graph 2 below; \n36", "metadata": {"headings": [{"headings_0": {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "page": 36, "level": 2}}, {"headings_1": {"content": "2.1.8.2 Analysis of External Debt", "page": 36, "level": 5}}, [{"headings_0": {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "page": 36, "level": 2}}, {"headings_1": {"content": "2.1.8.2 Analysis of External Debt", "page": 36, "level": 5}}]], "page": 36, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Graph 2: External Debt composition by Funding category", "metadata": {"headings": [{"headings_0": {"content": "Graph 2: External Debt composition by Funding category", "page": 37, "level": 2}}, {"headings_1": {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "page": 36, "level": 2}}], "page": 37, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["", "7,146 12,932 32,748 0 5,000 10,000 15,000 20,000 25,000 30,000 35,000 Commercial Banks Bilateral creditors Multilateral creditors Amount Fundingcategory Composition external debt by funder", ""], ["12,932 15,000 20,000 25,000 30,000 35,000 Amount", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Graph 2: External Debt composition by Funding category", "page": 37, "level": 2}}, {"headings_1": {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "page": 36, "level": 2}}], "page": 37, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "Figure 2: External Debt composition by Funding category \nAnalysis of the trend of external debt over the last five years revealed a linear growth in", "metadata": {"headings": [{"headings_0": {"content": "Graph 2: External Debt composition by Funding category", "page": 37, "level": 2}}, {"headings_1": {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "page": 36, "level": 2}}, [{"headings_0": {"content": "Graph 2: External Debt composition by Funding category", "page": 37, "level": 2}}, {"headings_1": {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "page": 36, "level": 2}}]], "page": 37, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the level of external debt over the years. There has been a consistent increase from UGX.30.905Tn in the Financial Year 2018/19 to UGX.52.826Tn in 2022/23, representing", "metadata": {"headings": [{"headings_0": {"content": "the level of external debt over the years. There has been a consistent increase from UGX.30.905Tn in the Financial Year 2018/19 to UGX.52.826Tn in 2022/23, representing", "page": 37, "level": 4}}, {"headings_1": {"content": "Graph 2: External Debt composition by Funding category", "page": 37, "level": 2}}], "page": 37, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "an overall growth of 71% over the period. The details are given in the Table 8 and graph 3 below;", "metadata": {"headings": [{"headings_0": {"content": "the level of external debt over the years. There has been a consistent increase from UGX.30.905Tn in the Financial Year 2018/19 to UGX.52.826Tn in 2022/23, representing", "page": 37, "level": 4}}, {"headings_1": {"content": "Graph 2: External Debt composition by Funding category", "page": 37, "level": 2}}], "page": 37, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 8: Table Showing growth in external debt", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Table Showing growth in external debt", "page": 37, "level": 2}}, {"headings_1": {"content": "the level of external debt over the years. There has been a consistent increase from UGX.30.905Tn in the Financial Year 2018/19 to UGX.52.826Tn in 2022/23, representing", "page": 37, "level": 4}}], "page": 37, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["2022/23", "52,826.00", "4,398.00", "9.08"], ["2021/22", "48,428.00", "4,430.72", "10.07"], ["2020/21", "43,997.28", "5,080.69", "13.05"], ["2019/20", "38,916.59", "8,010.97", "25.92"], ["2018/19", "30,905.61", "-", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Table Showing growth in external debt", "page": 37, "level": 2}}, {"headings_1": {"content": "the level of external debt over the years. There has been a consistent increase from UGX.30.905Tn in the Financial Year 2018/19 to UGX.52.826Tn in 2022/23, representing", "page": 37, "level": 4}}], "page": 37, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Financial year", "Amount (UGX Billions)", "Increase (UGX Billions)", "% Change"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Table Showing growth in external debt", "page": 37, "level": 2}}, {"headings_1": {"content": "the level of external debt over the years. There has been a consistent increase from UGX.30.905Tn in the Financial Year 2018/19 to UGX.52.826Tn in 2022/23, representing", "page": 37, "level": 4}}], "page": 37, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Graph 3: External Debt Trend", "metadata": {"headings": [{"headings_0": {"content": "Graph 3: External Debt Trend", "page": 38, "level": 2}}, {"headings_1": {"content": "Table 8: Table Showing growth in external debt", "page": 37, "level": 2}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["", "June, 2019 June, 2020 June, 2021 June, 2022 June, 2023 Foreign debt (UGX Bn) 30,905 38,196 44,313 48,463 52,862 0 10,000 20,000 30,000 40,000 50,000 60,000 ExternalDebt FYs **TREND OF EXTERNAL DEBT OVER THE YEARS**", ""], ["FYs", null, null], ["**Figure 3:** External Debt Trend", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Graph 3: External Debt Trend", "page": 38, "level": 2}}, {"headings_1": {"content": "Table 8: Table Showing growth in external debt", "page": 37, "level": 2}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "It was established that the major driver of the growth in debt is the acquisition of new debt mainly for budget support. This has put pressure on the economy and has led to", "metadata": {"headings": [{"headings_0": {"content": "Graph 3: External Debt Trend", "page": 38, "level": 2}}, {"headings_1": {"content": "Table 8: Table Showing growth in external debt", "page": 37, "level": 2}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "further borrowing from the domestic market. There is a risk that this may not be", "metadata": {"headings": [{"headings_0": {"content": "further borrowing from the domestic market. There is a risk that this may not be", "page": 38, "level": 2}}, {"headings_1": {"content": "Graph 3: External Debt Trend", "page": 38, "level": 2}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "sustainable in the short term.", "metadata": {"headings": [{"headings_0": {"content": "further borrowing from the domestic market. There is a risk that this may not be", "page": 38, "level": 2}}, {"headings_1": {"content": "Graph 3: External Debt Trend", "page": 38, "level": 2}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that Government was undertaking the multipronged approach to", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that Government was undertaking the multipronged approach to", "page": 38, "level": 2}}, {"headings_1": {"content": "further borrowing from the domestic market. There is a risk that this may not be", "page": 38, "level": 2}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "minimize the rate of debt accumulation and also prioritizing borrowing on non- concessional and ECA terms.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that Government was undertaking the multipronged approach to", "page": 38, "level": 2}}, {"headings_1": {"content": "further borrowing from the domestic market. There is a risk that this may not be", "page": 38, "level": 2}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 5}}, {"headings_1": {"content": "The PS/ST explained that Government was undertaking the multipronged approach to", "page": 38, "level": 2}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised Government to effectively implement the medium term debt management strategy, so as to ensure that the level of public debt remains sustainable. In addition,", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to effectively implement the medium term debt management strategy, so as to ensure that the level of public debt remains sustainable. In addition,", "page": 38, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 5}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "government is advised to review the domestic revenue mobilization strategy with a view of enhancing the approaches adopted therein, so as to increase domestic revenues and narrow the fiscal deficit.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to effectively implement the medium term debt management strategy, so as to ensure that the level of public debt remains sustainable. In addition,", "page": 38, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 5}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.8.3 Movement of Domestic Debt Stock", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.3 Movement of Domestic Debt Stock", "page": 38, "level": 5}}, {"headings_1": {"content": "I advised Government to effectively implement the medium term debt management strategy, so as to ensure that the level of public debt remains sustainable. In addition,", "page": 38, "level": 4}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Domestic debt portfolio is composed of long term borrowings (Treasury Bonds and", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.3 Movement of Domestic Debt Stock", "page": 38, "level": 5}}, {"headings_1": {"content": "I advised Government to effectively implement the medium term debt management strategy, so as to ensure that the level of public debt remains sustainable. In addition,", "page": 38, "level": 4}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, principal and Interest payment.", "metadata": {"headings": [{"headings_0": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, principal and Interest payment.", "page": 38, "level": 4}}, {"headings_1": {"content": "2.1.8.3 Movement of Domestic Debt Stock", "page": 38, "level": 5}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills,", "metadata": {"headings": [{"headings_0": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills,", "page": 38, "level": 2}}, {"headings_1": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, principal and Interest payment.", "page": 38, "level": 4}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and un-securitised debt amounted to UGX.33.25Tn as of 30th June 2023 (2021:", "metadata": {"headings": [{"headings_0": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills,", "page": 38, "level": 2}}, {"headings_1": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, principal and Interest payment.", "page": 38, "level": 4}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.36.07Tn). Trends for the past four years of domestic debt portfolio are shown", "metadata": {"headings": [{"headings_0": {"content": "UGX.36.07Tn). Trends for the past four years of domestic debt portfolio are shown", "page": 38, "level": 2}}, {"headings_1": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills,", "page": 38, "level": 2}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "respectively in the table 9 below; \n38", "metadata": {"headings": [{"headings_0": {"content": "UGX.36.07Tn). Trends for the past four years of domestic debt portfolio are shown", "page": 38, "level": 2}}, {"headings_1": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills,", "page": 38, "level": 2}}, [{"headings_0": {"content": "UGX.36.07Tn). Trends for the past four years of domestic debt portfolio are shown", "page": 38, "level": 2}}, {"headings_1": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills,", "page": 38, "level": 2}}]], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 9: Showing domestic debt stock for the past four years", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing domestic debt stock for the past four years", "page": 39, "level": 2}}, {"headings_1": {"content": "UGX.36.07Tn). Trends for the past four years of domestic debt portfolio are shown", "page": 38, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["", "**UGX-Tn**", "**UGX (Tn)**", "**%**"], ["**2022/23**", "33.25", "(2.82)", "(7.8)"], ["**2021/22**", "36.07", "5.26", "17.1"], ["**2020/21**", "30.81", "12.85", "71.5"], ["**2019/20**", "17.96", "2.47", "16.0"], ["**2018/19**", "15.50", "2.44", "18.7"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing domestic debt stock for the past four years", "page": 39, "level": 2}}, {"headings_1": {"content": "UGX.36.07Tn). Trends for the past four years of domestic debt portfolio are shown", "page": 38, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["FY", "Domestic Debt Stock (face value)", "Increase /(decrease)", "None"], "type": "table"}}, {"content": "From the above, it is evident that domestic debt has kept growing over the years at an average rate of more than 18.1%. \nFurther analysis has revealed a corresponding movement in the net domestic financing", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing domestic debt stock for the past four years", "page": 39, "level": 2}}, {"headings_1": {"content": "UGX.36.07Tn). Trends for the past four years of domestic debt portfolio are shown", "page": 38, "level": 2}}, [{"headings_0": {"content": "Table 9: Showing domestic debt stock for the past four years", "page": 39, "level": 2}}, {"headings_1": {"content": "UGX.36.07Tn). Trends for the past four years of domestic debt portfolio are shown", "page": 38, "level": 2}}]], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "over the years. The table below shows the trends over the same period;", "metadata": {"headings": [{"headings_0": {"content": "over the years. The table below shows the trends over the same period;", "page": 39, "level": 2}}, {"headings_1": {"content": "Table 9: Showing domestic debt stock for the past four years", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Table 10: Showing trends in domestic debt stock", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Showing trends in domestic debt stock", "page": 39, "level": 2}}, {"headings_1": {"content": "over the years. The table below shows the trends over the same period;", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["Issuances (Bills & Bonds)", "7.40", "8.48", "13.69", "13.0", "10.1"], ["Redemptions (Bills & Bonds)", "5.24", "5.91", "6.98", "8.4", "6.4"], ["NET Domestic Financing", "2.16", "2.57", "6.71", "4.6", "3.7"]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Showing trends in domestic debt stock", "page": 39, "level": 2}}, {"headings_1": {"content": "over the years. The table below shows the trends over the same period;", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Details", "FY2018/19 (UGX-Tn)", "FY2019/20 (UGX-Tn)", "FY2020/21 (UGX-Tn)", "FY2021/22 (UGX-Tn)", "FY2022/23 (UGX-Tn)"], "type": "table"}}, {"content": "From the above it can be deduced as follows;", "metadata": {"headings": [{"headings_0": {"content": "From the above it can be deduced as follows;", "page": 39, "level": 2}}, {"headings_1": {"content": "Table 10: Showing trends in domestic debt stock", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 39, "level": 2}}, {"headings_1": {"content": "From the above it can be deduced as follows;", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "All Government instruments that have reached maturity/redemption are financed", "metadata": {"headings": [{"headings_0": {"content": "All Government instruments that have reached maturity/redemption are financed", "page": 39, "level": 2}}, {"headings_1": {"content": "a)", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "through debt rollover (borrowing to pay existing debt) and this has created a high", "metadata": {"headings": [{"headings_0": {"content": "All Government instruments that have reached maturity/redemption are financed", "page": 39, "level": 2}}, {"headings_1": {"content": "a)", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "dependence on the market and thus increases refinancing risk. Under subscription", "metadata": {"headings": [{"headings_0": {"content": "dependence on the market and thus increases refinancing risk. Under subscription", "page": 39, "level": 2}}, {"headings_1": {"content": "All Government instruments that have reached maturity/redemption are financed", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "was observed due to highly priced bids that were rejected in a bid to reduce the cost of debt.", "metadata": {"headings": [{"headings_0": {"content": "dependence on the market and thus increases refinancing risk. Under subscription", "page": 39, "level": 2}}, {"headings_1": {"content": "All Government instruments that have reached maturity/redemption are financed", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 39, "level": 2}}, {"headings_1": {"content": "dependence on the market and thus increases refinancing risk. Under subscription", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In the year under audit, a slight decrease of 31% was registered in Net Domestic", "metadata": {"headings": [{"headings_0": {"content": "In the year under audit, a slight decrease of 31% was registered in Net Domestic", "page": 39, "level": 2}}, {"headings_1": {"content": "b)", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Financing (NDF) from UGX.4.6Tn to UGX.3.7Tn. However, it should be noted that the decrease in net domestic financing was as a result of under subscription of", "metadata": {"headings": [{"headings_0": {"content": "In the year under audit, a slight decrease of 31% was registered in Net Domestic", "page": 39, "level": 2}}, {"headings_1": {"content": "b)", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "treasury instruments as the approved NDF for the FY was UGX.3.7Tn.", "metadata": {"headings": [{"headings_0": {"content": "treasury instruments as the approved NDF for the FY was UGX.3.7Tn.", "page": 39, "level": 2}}, {"headings_1": {"content": "In the year under audit, a slight decrease of 31% was registered in Net Domestic", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Continued reliance on Net Domestic Financing Signals Government\u2019s borrowing appetite,", "metadata": {"headings": [{"headings_0": {"content": "Continued reliance on Net Domestic Financing Signals Government\u2019s borrowing appetite,", "page": 39, "level": 2}}, {"headings_1": {"content": "treasury instruments as the approved NDF for the FY was UGX.3.7Tn.", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "whereby the market players are inclined to demand increased rates well aware of the fact", "metadata": {"headings": [{"headings_0": {"content": "Continued reliance on Net Domestic Financing Signals Government\u2019s borrowing appetite,", "page": 39, "level": 2}}, {"headings_1": {"content": "treasury instruments as the approved NDF for the FY was UGX.3.7Tn.", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "that Government is in dire need to finance the budget. In addition, the commercial banks will prefer lending to Government instead of the private sector thus affecting growth in", "metadata": {"headings": [{"headings_0": {"content": "that Government is in dire need to finance the budget. In addition, the commercial banks will prefer lending to Government instead of the private sector thus affecting growth in", "page": 39, "level": 4}}, {"headings_1": {"content": "Continued reliance on Net Domestic Financing Signals Government\u2019s borrowing appetite,", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the private sector. \nThe PS/ST explained that the rise in the stock of domestic debt was on account of the need to increase borrowing mainly to support the economy through the Covid-19 pandemic, and mitigate the negative social and economic impacts and also to support the", "metadata": {"headings": [{"headings_0": {"content": "that Government is in dire need to finance the budget. In addition, the commercial banks will prefer lending to Government instead of the private sector thus affecting growth in", "page": 39, "level": 4}}, {"headings_1": {"content": "Continued reliance on Net Domestic Financing Signals Government\u2019s borrowing appetite,", "page": 39, "level": 2}}, [{"headings_0": {"content": "that Government is in dire need to finance the budget. In addition, the commercial banks will prefer lending to Government instead of the private sector thus affecting growth in", "page": 39, "level": 4}}, {"headings_1": {"content": "Continued reliance on Net Domestic Financing Signals Government\u2019s borrowing appetite,", "page": 39, "level": 2}}]], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "economy amidst increasing global conflicts like the Russia-Ukraine war.", "metadata": {"headings": [{"headings_0": {"content": "economy amidst increasing global conflicts like the Russia-Ukraine war.", "page": 39, "level": 2}}, {"headings_1": {"content": "that Government is in dire need to finance the budget. In addition, the commercial banks will prefer lending to Government instead of the private sector thus affecting growth in", "page": 39, "level": 4}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "economy amidst increasing global conflicts like the Russia-Ukraine war.", "page": 39, "level": 2}}, {"headings_1": {"content": "that Government is in dire need to finance the budget. In addition, the commercial banks will prefer lending to Government instead of the private sector thus affecting growth in", "page": 39, "level": 4}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 5}}, {"headings_1": {"content": "economy amidst increasing global conflicts like the Russia-Ukraine war.", "page": 39, "level": 2}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised Government to consider initiating steps to reverse this trend and ensure fiscal", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to consider initiating steps to reverse this trend and ensure fiscal", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 5}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "budget discipline and promptly servicing a portion of such domestic obligations including interests.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to consider initiating steps to reverse this trend and ensure fiscal", "page": 40, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 5}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.8.4 Continued high cost of Bond switches to Government - UGX.1.227Tn", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.4 Continued high cost of Bond switches to Government - UGX.1.227Tn", "page": 40, "level": 5}}, {"headings_1": {"content": "I advised Government to consider initiating steps to reverse this trend and ensure fiscal", "page": 40, "level": 2}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Operational Framework for Bond Switch Auction 2019 provides that Bond conversion shall be done through a Bond Switch auction and shall be undertaken by Bank of Uganda", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.4 Continued high cost of Bond switches to Government - UGX.1.227Tn", "page": 40, "level": 5}}, {"headings_1": {"content": "I advised Government to consider initiating steps to reverse this trend and ensure fiscal", "page": 40, "level": 2}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(BoU) on instruction of the Government of Uganda to exchange a bond with another bond", "metadata": {"headings": [{"headings_0": {"content": "(BoU) on instruction of the Government of Uganda to exchange a bond with another bond", "page": 40, "level": 2}}, {"headings_1": {"content": "2.1.8.4 Continued high cost of Bond switches to Government - UGX.1.227Tn", "page": 40, "level": 5}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for purposes of restructuring the debt profile, smoothen interest payment and managing", "metadata": {"headings": [{"headings_0": {"content": "(BoU) on instruction of the Government of Uganda to exchange a bond with another bond", "page": 40, "level": 2}}, {"headings_1": {"content": "2.1.8.4 Continued high cost of Bond switches to Government - UGX.1.227Tn", "page": 40, "level": 5}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "debt levels during periods of reduced Government\u2019s financing needs.", "metadata": {"headings": [{"headings_0": {"content": "debt levels during periods of reduced Government\u2019s financing needs.", "page": 40, "level": 2}}, {"headings_1": {"content": "(BoU) on instruction of the Government of Uganda to exchange a bond with another bond", "page": 40, "level": 2}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totaling to UGX.1.227Tn during the FYs 2021/22 - 2022/23 down from UGX.905.53Bn in the FYs 2020/21 \u2013 2021/22, which resulted into accumulation of accrued interest totaling to UGX.180.6Bn and UGX.1.184Tn in the FYs 2021/22 - 2022/23 and 2020/21 \u2013 2021/22 respectively. Refer to the table", "metadata": {"headings": [{"headings_0": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totaling to UGX.1.227Tn during the FYs 2021/22 - 2022/23 down from UGX.905.53Bn in the FYs 2020/21 \u2013 2021/22, which resulted into accumulation of accrued interest totaling to UGX.180.6Bn and UGX.1.184Tn in the FYs 2021/22 - 2022/23 and 2020/21 \u2013 2021/22 respectively. Refer to the table", "page": 40, "level": 4}}, {"headings_1": {"content": "debt levels during periods of reduced Government\u2019s financing needs.", "page": 40, "level": 2}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totaling to UGX.1.227Tn during the FYs 2021/22 - 2022/23 down from UGX.905.53Bn in the FYs 2020/21 \u2013 2021/22, which resulted into accumulation of accrued interest totaling to UGX.180.6Bn and UGX.1.184Tn in the FYs 2021/22 - 2022/23 and 2020/21 \u2013 2021/22 respectively. Refer to the table", "page": 40, "level": 4}}, {"headings_1": {"content": "debt levels during periods of reduced Government\u2019s financing needs.", "page": 40, "level": 2}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 11: Showing Bond Switches UGX1.227Tn", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Showing Bond Switches UGX1.227Tn", "page": 40, "level": 2}}, {"headings_1": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totaling to UGX.1.227Tn during the FYs 2021/22 - 2022/23 down from UGX.905.53Bn in the FYs 2020/21 \u2013 2021/22, which resulted into accumulation of accrued interest totaling to UGX.180.6Bn and UGX.1.184Tn in the FYs 2021/22 - 2022/23 and 2020/21 \u2013 2021/22 respectively. Refer to the table", "page": 40, "level": 4}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**Bond**", "2 Years", "2021/22", "10-Feb-22", "149.06", "10.999", "16.40", "32.791"], ["**Bond**", "10 Years", "2021/22", "10-Feb-22", "49.40", "17.000", "8.40", "83.979"], ["**Bond**", "10 Years", "2021/22", "10-Feb-22", "69.45", "16.000", "11.11", "111.112"], ["**Bond**", "15 Years", "2021/22", "10-Feb-22", "11.39", "16.000", "1.82", "27.342"], ["**Bond**", "20 Years", "2021/22", "10-Feb-22", "98.61", "17.500", "17.26", "345.135"], ["**Bond**", "3 years", "2022/23", "9-Feb-23", "411.22", "14.000", "57.57", "172.712"], ["**Bond**", "5 years", "2022/23", "9-Feb-23", "26.53", "14.125", "3.75", "18.738"], ["**Bond**", "10 years", "2022/23", "9-Feb-23", "61.69", "15.000", "9.25", "92.539"], ["**Bond**", "15 years", "2022/23", "9-Feb-23", "204.18", "16.000", "32.67", "490.042"], ["**Bond**", "20 years", "2022/23", "9-Feb-23", "30.74", "18.500", "5.69", "113.730"], ["**Bond**", "3 years", "2022/23", "10-Mar-23", "35.80", "14.000", "5.01", "15.038"], ["**Bond**", "5 years", "2022/23", "10-Mar-23", "64.81", "14.125", "9.15", "45.773"], ["**Bond**", "15 years", "2022/23", "10-Mar-23", "5.26", "16.000", ".84", "12.613"], ["**Bond**", "20 years", "2022/23", "10-Mar-23", "9.09", "18.500", "1.68", "33.649"], ["**Total**", null, null, null, "**1,227.24**", "", "**180.60**", "**1,595.193**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Showing Bond Switches UGX1.227Tn", "page": 40, "level": 2}}, {"headings_1": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totaling to UGX.1.227Tn during the FYs 2021/22 - 2022/23 down from UGX.905.53Bn in the FYs 2020/21 \u2013 2021/22, which resulted into accumulation of accrued interest totaling to UGX.180.6Bn and UGX.1.184Tn in the FYs 2021/22 - 2022/23 and 2020/21 \u2013 2021/22 respectively. Refer to the table", "page": 40, "level": 4}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Instrument", "Tenure", "F/Y", "Auction Date", "Cost (UGX Bn)", "Interest rate", "Interest per annum (UGX Bn)", "Total Interest Accumulated (UGX Bn)"], "type": "table"}}, {"content": "Further analysis revealed the following; \n", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Showing Bond Switches UGX1.227Tn", "page": 40, "level": 2}}, {"headings_1": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totaling to UGX.1.227Tn during the FYs 2021/22 - 2022/23 down from UGX.905.53Bn in the FYs 2020/21 \u2013 2021/22, which resulted into accumulation of accrued interest totaling to UGX.180.6Bn and UGX.1.184Tn in the FYs 2021/22 - 2022/23 and 2020/21 \u2013 2021/22 respectively. Refer to the table", "page": 40, "level": 4}}, [{"headings_0": {"content": "Table 11: Showing Bond Switches UGX1.227Tn", "page": 40, "level": 2}}, {"headings_1": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totaling to UGX.1.227Tn during the FYs 2021/22 - 2022/23 down from UGX.905.53Bn in the FYs 2020/21 \u2013 2021/22, which resulted into accumulation of accrued interest totaling to UGX.180.6Bn and UGX.1.184Tn in the FYs 2021/22 - 2022/23 and 2020/21 \u2013 2021/22 respectively. Refer to the table", "page": 40, "level": 4}}]], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The annual increase of Bond switches of UGX.471.41Bn from UGX.377.91Bn in", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Showing Bond Switches UGX1.227Tn", "page": 40, "level": 2}}, {"headings_1": {"content": "I observed that among other challenges, the Treasury was facing cash flow constraints. The Treasury requested BoU to switch Bonds totaling to UGX.1.227Tn during the FYs 2021/22 - 2022/23 down from UGX.905.53Bn in the FYs 2020/21 \u2013 2021/22, which resulted into accumulation of accrued interest totaling to UGX.180.6Bn and UGX.1.184Tn in the FYs 2021/22 - 2022/23 and 2020/21 \u2013 2021/22 respectively. Refer to the table", "page": 40, "level": 4}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "FY2021/22 to UGX.849Bn in FY 2022/23 representing 125% upward movement.", "metadata": {"headings": [{"headings_0": {"content": "FY2021/22 to UGX.849Bn in FY 2022/23 representing 125% upward movement.", "page": 40, "level": 2}}, {"headings_1": {"content": "Table 11: Showing Bond Switches UGX1.227Tn", "page": 40, "level": 2}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "FY2021/22 to UGX.849Bn in FY 2022/23 representing 125% upward movement.", "page": 40, "level": 2}}, {"headings_1": {"content": "Table 11: Showing Bond Switches UGX1.227Tn", "page": 40, "level": 2}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- As part the approved budget for the FY 2022/23 for TOP, the cost value for the", "metadata": {"headings": [{"headings_0": {"content": "FY2021/22 to UGX.849Bn in FY 2022/23 representing 125% upward movement.", "page": 40, "level": 2}}, {"headings_1": {"content": "Table 11: Showing Bond Switches UGX1.227Tn", "page": 40, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "FY2021/22 to UGX.849Bn in FY 2022/23 representing 125% upward movement.", "page": 40, "level": 2}}, {"headings_1": {"content": "Table 11: Showing Bond Switches UGX1.227Tn", "page": 40, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "redemption of maturing bonds for UGX.849Bn was included and warranted. There", "metadata": {"headings": [{"headings_0": {"content": "redemption of maturing bonds for UGX.849Bn was included and warranted. There", "page": 41, "level": 2}}, {"headings_1": {"content": "FY2021/22 to UGX.849Bn in FY 2022/23 representing 125% upward movement.", "page": 40, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "is a risk of possible diversion of the already appropriated funds. \n", "metadata": {"headings": [{"headings_0": {"content": "redemption of maturing bonds for UGX.849Bn was included and warranted. There", "page": 41, "level": 2}}, {"headings_1": {"content": "FY2021/22 to UGX.849Bn in FY 2022/23 representing 125% upward movement.", "page": 40, "level": 2}}, [{"headings_0": {"content": "redemption of maturing bonds for UGX.849Bn was included and warranted. There", "page": 41, "level": 2}}, {"headings_1": {"content": "FY2021/22 to UGX.849Bn in FY 2022/23 representing 125% upward movement.", "page": 40, "level": 2}}]], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There is an annual auction calendar for treasury bills and bonds approved and", "metadata": {"headings": [{"headings_0": {"content": "redemption of maturing bonds for UGX.849Bn was included and warranted. There", "page": 41, "level": 2}}, {"headings_1": {"content": "FY2021/22 to UGX.849Bn in FY 2022/23 representing 125% upward movement.", "page": 40, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "published in press. However, when it comes to bond switches, there appears to", "metadata": {"headings": [{"headings_0": {"content": "published in press. However, when it comes to bond switches, there appears to", "page": 41, "level": 2}}, {"headings_1": {"content": "redemption of maturing bonds for UGX.849Bn was included and warranted. There", "page": 41, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "be no calendars at the beginning of the year.", "metadata": {"headings": [{"headings_0": {"content": "published in press. However, when it comes to bond switches, there appears to", "page": 41, "level": 2}}, {"headings_1": {"content": "redemption of maturing bonds for UGX.849Bn was included and warranted. There", "page": 41, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "While the intent of bond switches is to postpone redemption of maturing debt, it creates", "metadata": {"headings": [{"headings_0": {"content": "While the intent of bond switches is to postpone redemption of maturing debt, it creates", "page": 41, "level": 2}}, {"headings_1": {"content": "published in press. However, when it comes to bond switches, there appears to", "page": 41, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "incremental debt at new/prevailing interest rates which are not favourable to Government as it increases the overall Public debt.", "metadata": {"headings": [{"headings_0": {"content": "While the intent of bond switches is to postpone redemption of maturing debt, it creates", "page": 41, "level": 2}}, {"headings_1": {"content": "published in press. However, when it comes to bond switches, there appears to", "page": 41, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that Bond switches are a tool for managing high refinancing and", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that Bond switches are a tool for managing high refinancing and", "page": 41, "level": 2}}, {"headings_1": {"content": "While the intent of bond switches is to postpone redemption of maturing debt, it creates", "page": 41, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "liquidity management in the domestic securities market. He further highlighted that the Government was implementing the fiscal consolidation agenda, and among others it will involve the reduction in debt. This over the course of time will lead to a reversal in the accumulation of domestic debt stock.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that Bond switches are a tool for managing high refinancing and", "page": 41, "level": 2}}, {"headings_1": {"content": "While the intent of bond switches is to postpone redemption of maturing debt, it creates", "page": 41, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 41, "level": 5}}, {"headings_1": {"content": "The PS/ST explained that Bond switches are a tool for managing high refinancing and", "page": 41, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the PS/ST to re-evaluate bond switching as a means of debt management and", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to re-evaluate bond switching as a means of debt management and", "page": 41, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 41, "level": 5}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "further develop policies that will widen the country\u2019s cash flows so as to reduce on reliance on debt.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to re-evaluate bond switching as a means of debt management and", "page": 41, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 41, "level": 5}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.8.5 Continued Absence of a Policy to Guide SWAP arrangements", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.5 Continued Absence of a Policy to Guide SWAP arrangements", "page": 41, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to re-evaluate bond switching as a means of debt management and", "page": 41, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A Policy Framework serves as the guiding policy document for institutional development.", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.5 Continued Absence of a Policy to Guide SWAP arrangements", "page": 41, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to re-evaluate bond switching as a means of debt management and", "page": 41, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Policy Framework translates goals and objectives into attainable targets with", "metadata": {"headings": [{"headings_0": {"content": "The Policy Framework translates goals and objectives into attainable targets with", "page": 41, "level": 2}}, {"headings_1": {"content": "2.1.8.5 Continued Absence of a Policy to Guide SWAP arrangements", "page": 41, "level": 5}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "outreaching impacts. \nIt was observed that the Treasury lacked a policy to steer debt swaps. In the absence of such a policy, there's a lack of structured and institutionalized interventions to ensure", "metadata": {"headings": [{"headings_0": {"content": "The Policy Framework translates goals and objectives into attainable targets with", "page": 41, "level": 2}}, {"headings_1": {"content": "2.1.8.5 Continued Absence of a Policy to Guide SWAP arrangements", "page": 41, "level": 5}}, [{"headings_0": {"content": "The Policy Framework translates goals and objectives into attainable targets with", "page": 41, "level": 2}}, {"headings_1": {"content": "2.1.8.5 Continued Absence of a Policy to Guide SWAP arrangements", "page": 41, "level": 5}}]], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "proper safeguards for public resources. The country's continued involvement in acquiring debt with floating interests from Bilateral countries and Commercial Banks using Libor and Eurobor interest rates underscores the necessity for implementing safeguards in these", "metadata": {"headings": [{"headings_0": {"content": "proper safeguards for public resources. The country's continued involvement in acquiring debt with floating interests from Bilateral countries and Commercial Banks using Libor and Eurobor interest rates underscores the necessity for implementing safeguards in these", "page": 41, "level": 4}}, {"headings_1": {"content": "The Policy Framework translates goals and objectives into attainable targets with", "page": 41, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "transactions.", "metadata": {"headings": [{"headings_0": {"content": "proper safeguards for public resources. The country's continued involvement in acquiring debt with floating interests from Bilateral countries and Commercial Banks using Libor and Eurobor interest rates underscores the necessity for implementing safeguards in these", "page": 41, "level": 4}}, {"headings_1": {"content": "The Policy Framework translates goals and objectives into attainable targets with", "page": 41, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "It was further noted that the Government debt management policy on external debt does not give sufficient guidance on the use of instruments such as SWAPs in risk management. As a result, most products are market-driven which is exposing Government further to", "metadata": {"headings": [{"headings_0": {"content": "It was further noted that the Government debt management policy on external debt does not give sufficient guidance on the use of instruments such as SWAPs in risk management. As a result, most products are market-driven which is exposing Government further to", "page": 41, "level": 4}}, {"headings_1": {"content": "proper safeguards for public resources. The country's continued involvement in acquiring debt with floating interests from Bilateral countries and Commercial Banks using Libor and Eurobor interest rates underscores the necessity for implementing safeguards in these", "page": 41, "level": 4}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "new risks. \nThe PS/ST explained that the Ministry was updating the Public Debt Management", "metadata": {"headings": [{"headings_0": {"content": "It was further noted that the Government debt management policy on external debt does not give sufficient guidance on the use of instruments such as SWAPs in risk management. As a result, most products are market-driven which is exposing Government further to", "page": 41, "level": 4}}, {"headings_1": {"content": "proper safeguards for public resources. The country's continued involvement in acquiring debt with floating interests from Bilateral countries and Commercial Banks using Libor and Eurobor interest rates underscores the necessity for implementing safeguards in these", "page": 41, "level": 4}}, [{"headings_0": {"content": "It was further noted that the Government debt management policy on external debt does not give sufficient guidance on the use of instruments such as SWAPs in risk management. As a result, most products are market-driven which is exposing Government further to", "page": 41, "level": 4}}, {"headings_1": {"content": "proper safeguards for public resources. The country's continued involvement in acquiring debt with floating interests from Bilateral countries and Commercial Banks using Libor and Eurobor interest rates underscores the necessity for implementing safeguards in these", "page": 41, "level": 4}}]], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Framework that will contain principles undertaking financial derivatives including debt", "metadata": {"headings": [{"headings_0": {"content": "Framework that will contain principles undertaking financial derivatives including debt", "page": 41, "level": 2}}, {"headings_1": {"content": "It was further noted that the Government debt management policy on external debt does not give sufficient guidance on the use of instruments such as SWAPs in risk management. As a result, most products are market-driven which is exposing Government further to", "page": 41, "level": 4}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "swaps, and also more specifically, Government would embark on the development of", "metadata": {"headings": [{"headings_0": {"content": "Framework that will contain principles undertaking financial derivatives including debt", "page": 41, "level": 2}}, {"headings_1": {"content": "It was further noted that the Government debt management policy on external debt does not give sufficient guidance on the use of instruments such as SWAPs in risk management. As a result, most products are market-driven which is exposing Government further to", "page": 41, "level": 4}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "standalone guidelines for the undertaking of derivative transactions. These are expected", "metadata": {"headings": [{"headings_0": {"content": "standalone guidelines for the undertaking of derivative transactions. These are expected", "page": 41, "level": 2}}, {"headings_1": {"content": "Framework that will contain principles undertaking financial derivatives including debt", "page": 41, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to be in effect by December 2024. \n41", "metadata": {"headings": [{"headings_0": {"content": "standalone guidelines for the undertaking of derivative transactions. These are expected", "page": 41, "level": 2}}, {"headings_1": {"content": "Framework that will contain principles undertaking financial derivatives including debt", "page": 41, "level": 2}}, [{"headings_0": {"content": "standalone guidelines for the undertaking of derivative transactions. These are expected", "page": 41, "level": 2}}, {"headings_1": {"content": "Framework that will contain principles undertaking financial derivatives including debt", "page": 41, "level": 2}}]], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 5}}, {"headings_1": {"content": "standalone guidelines for the undertaking of derivative transactions. These are expected", "page": 41, "level": 2}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised Government to follow through with his commitment and develop a policy on SWAPs to enable proper regulation and guidance of Public debt with floating interest rates.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to follow through with his commitment and develop a policy on SWAPs to enable proper regulation and guidance of Public debt with floating interest rates.", "page": 42, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 5}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2.1.8.6 Assessment of debt sustainability", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.6 Assessment of debt sustainability", "page": 42, "level": 5}}, {"headings_1": {"content": "I advised Government to follow through with his commitment and develop a policy on SWAPs to enable proper regulation and guidance of Public debt with floating interest rates.", "page": 42, "level": 4}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2.1.8.6.1 Debt to GDP Ratio", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.6.1 Debt to GDP Ratio", "page": 42, "level": 5}}, {"headings_1": {"content": "2.1.8.6 Assessment of debt sustainability", "page": 42, "level": 5}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Debt to GDP ratio is a measure that compares what a country owes (total debt) and", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.6.1 Debt to GDP Ratio", "page": 42, "level": 5}}, {"headings_1": {"content": "2.1.8.6 Assessment of debt sustainability", "page": 42, "level": 5}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "what it produces (manufactures or a service provided). The ratio reliably indicates a", "metadata": {"headings": [{"headings_0": {"content": "what it produces (manufactures or a service provided). The ratio reliably indicates a", "page": 42, "level": 2}}, {"headings_1": {"content": "2.1.8.6.1 Debt to GDP Ratio", "page": 42, "level": 5}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "country\u2019s ability to pay back its debt. A high debt-to-GDP ratio may make it more difficult", "metadata": {"headings": [{"headings_0": {"content": "what it produces (manufactures or a service provided). The ratio reliably indicates a", "page": 42, "level": 2}}, {"headings_1": {"content": "2.1.8.6.1 Debt to GDP Ratio", "page": 42, "level": 5}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "for a Country to pay both internal and external debt and may lead creditors to", "metadata": {"headings": [{"headings_0": {"content": "for a Country to pay both internal and external debt and may lead creditors to", "page": 42, "level": 2}}, {"headings_1": {"content": "what it produces (manufactures or a service provided). The ratio reliably indicates a", "page": 42, "level": 2}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "seek higher interest rates to compensate for financing risk due to likely default or unnecessary debt extension.", "metadata": {"headings": [{"headings_0": {"content": "for a Country to pay both internal and external debt and may lead creditors to", "page": 42, "level": 2}}, {"headings_1": {"content": "what it produces (manufactures or a service provided). The ratio reliably indicates a", "page": 42, "level": 2}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing countries are more", "metadata": {"headings": [{"headings_0": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing countries are more", "page": 42, "level": 4}}, {"headings_1": {"content": "for a Country to pay both internal and external debt and may lead creditors to", "page": 42, "level": 2}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "prone to economic shocks and exchange rate risk, thus advising on a 50% threshold.", "metadata": {"headings": [{"headings_0": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing countries are more", "page": 42, "level": 4}}, {"headings_1": {"content": "for a Country to pay both internal and external debt and may lead creditors to", "page": 42, "level": 2}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "A re-computation of Uganda\u2019s Debt to GDP revealed a consistent linear growth over a", "metadata": {"headings": [{"headings_0": {"content": "A re-computation of Uganda\u2019s Debt to GDP revealed a consistent linear growth over a", "page": 42, "level": 2}}, {"headings_1": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing countries are more", "page": 42, "level": 4}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "period of five years and in the year under review, it was noted that the Debt to GDP", "metadata": {"headings": [{"headings_0": {"content": "A re-computation of Uganda\u2019s Debt to GDP revealed a consistent linear growth over a", "page": 42, "level": 2}}, {"headings_1": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, the developing countries are more", "page": 42, "level": 4}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "decreased by 0.7% from 53.4% to 52.7% in the FYs 2021/22 and FY 2022/23 respectively. The table and graph 4 below illustrates the movement;", "metadata": {"headings": [{"headings_0": {"content": "decreased by 0.7% from 53.4% to 52.7% in the FYs 2021/22 and FY 2022/23 respectively. The table and graph 4 below illustrates the movement;", "page": 42, "level": 4}}, {"headings_1": {"content": "A re-computation of Uganda\u2019s Debt to GDP revealed a consistent linear growth over a", "page": 42, "level": 2}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "page": 42, "level": 2}}, {"headings_1": {"content": "decreased by 0.7% from 53.4% to 52.7% in the FYs 2021/22 and FY 2022/23 respectively. The table and graph 4 below illustrates the movement;", "page": 42, "level": 4}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**2018/19**", "46,057", "132,090", "0.349"], ["**2019/20**", "56,892", "139,689", "0.407"], ["**2020/21**", "75,119", "148,310", "0.506"], ["**2021/22**", "86,839", "162,750", "0.534"], ["**2022/23**", "97,499", "184,895", "0.527"]], "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "page": 42, "level": 2}}, {"headings_1": {"content": "decreased by 0.7% from 53.4% to 52.7% in the FYs 2021/22 and FY 2022/23 respectively. The table and graph 4 below illustrates the movement;", "page": 42, "level": 4}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["FY", "Total Debt (UGX Bn)", "GDP (UGX Bn)", "Debt to GDP ratio"], "type": "table"}}, {"content": "Source: Uganda Bureau of Statistics and DMFAS \n42 \nFrom the above, it can be seen that though Uganda\u2019s GDP has been increasing over the years since FY2018/19, its debt position has also increased. It is noted by the linear trend of the debt to GDP ratio over the years analysed to exhibit an increasing trend in the medium term, which creates a risk factor of accumulation of unsustainable debt. \nThe Country is now at the set bench mark by the World Bank for unsustainable Debt. It should be noted that the country is already facing the impact of the public debt which is evidenced by debt restructuring and high cost of borrowing offered by the lenders. \nThe PS/ST explained that the Government was aware of the increase in debt levels, as a", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "page": 42, "level": 2}}, {"headings_1": {"content": "decreased by 0.7% from 53.4% to 52.7% in the FYs 2021/22 and FY 2022/23 respectively. The table and graph 4 below illustrates the movement;", "page": 42, "level": 4}}, [{"headings_0": {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "page": 42, "level": 2}}, {"headings_1": {"content": "decreased by 0.7% from 53.4% to 52.7% in the FYs 2021/22 and FY 2022/23 respectively. The table and graph 4 below illustrates the movement;", "page": 42, "level": 4}}], [{"headings_0": {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "page": 42, "level": 2}}, {"headings_1": {"content": "decreased by 0.7% from 53.4% to 52.7% in the FYs 2021/22 and FY 2022/23 respectively. The table and graph 4 below illustrates the movement;", "page": 42, "level": 4}}], [{"headings_0": {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "page": 42, "level": 2}}, {"headings_1": {"content": "decreased by 0.7% from 53.4% to 52.7% in the FYs 2021/22 and FY 2022/23 respectively. The table and graph 4 below illustrates the movement;", "page": 42, "level": 4}}], [{"headings_0": {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "page": 42, "level": 2}}, {"headings_1": {"content": "decreased by 0.7% from 53.4% to 52.7% in the FYs 2021/22 and FY 2022/23 respectively. The table and graph 4 below illustrates the movement;", "page": 42, "level": 4}}]], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "result of the need to finance development projects. He further highlighted that to maintain prudent and sustainable levels of public debt, Government was making efforts to reduce", "metadata": {"headings": [{"headings_0": {"content": "result of the need to finance development projects. He further highlighted that to maintain prudent and sustainable levels of public debt, Government was making efforts to reduce", "page": 43, "level": 4}}, {"headings_1": {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "page": 42, "level": 2}}], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "borrowing in the medium term, mostly by increasing tax revenues as well as re-purposing the budget to areas with large multiplier effects for economic growth.", "metadata": {"headings": [{"headings_0": {"content": "result of the need to finance development projects. He further highlighted that to maintain prudent and sustainable levels of public debt, Government was making efforts to reduce", "page": 43, "level": 4}}, {"headings_1": {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "page": 42, "level": 2}}], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 5}}, {"headings_1": {"content": "result of the need to finance development projects. He further highlighted that to maintain prudent and sustainable levels of public debt, Government was making efforts to reduce", "page": 43, "level": 4}}], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised Government to consider exploring ways of reducing dependence on debt while", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to consider exploring ways of reducing dependence on debt while", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 5}}], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "exploring avenues of enhancing revenue generation for the country and/or reducing/rationalising Government expenditures.", "metadata": {"headings": [{"headings_0": {"content": "I advised Government to consider exploring ways of reducing dependence on debt while", "page": 43, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 5}}], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.8.6.2 Interest to Total Revenue Ratio", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.6.2 Interest to Total Revenue Ratio", "page": 43, "level": 5}}, {"headings_1": {"content": "I advised Government to consider exploring ways of reducing dependence on debt while", "page": 43, "level": 2}}], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "This benchmark shows the proportion of the domestic revenue that goes into servicing", "metadata": {"headings": [{"headings_0": {"content": "This benchmark shows the proportion of the domestic revenue that goes into servicing", "page": 43, "level": 2}}, {"headings_1": {"content": "2.1.8.6.2 Interest to Total Revenue Ratio", "page": 43, "level": 5}}], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "domestic interest costs. Since donor grants are inherently subject to uncertainty, the interest cost of domestic debt is considered in relation to the domestically-raised", "metadata": {"headings": [{"headings_0": {"content": "This benchmark shows the proportion of the domestic revenue that goes into servicing", "page": 43, "level": 2}}, {"headings_1": {"content": "2.1.8.6.2 Interest to Total Revenue Ratio", "page": 43, "level": 5}}], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "component of the budget only. The table below shows the assessment of the benchmark", "metadata": {"headings": [{"headings_0": {"content": "component of the budget only. The table below shows the assessment of the benchmark", "page": 43, "level": 2}}, {"headings_1": {"content": "This benchmark shows the proportion of the domestic revenue that goes into servicing", "page": 43, "level": 2}}], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "over the years;", "metadata": {"headings": [{"headings_0": {"content": "component of the budget only. The table below shows the assessment of the benchmark", "page": 43, "level": 2}}, {"headings_1": {"content": "This benchmark shows the proportion of the domestic revenue that goes into servicing", "page": 43, "level": 2}}], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 13: Table Showing interest to total revenue ratio", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Table Showing interest to total revenue ratio", "page": 43, "level": 2}}, {"headings_1": {"content": "component of the budget only. The table below shows the assessment of the benchmark", "page": 43, "level": 2}}], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**2022/23**", "24.10", "6.13", "25.0", "<12.5"], ["**2021/22**", "22.10", "5.62", "25.4", "<12.5"], ["**2020/21**", "20.20", "3.12", "15.4", "<12.5"], ["**2019/20**", "17.45", "2.48", "14.2", "<12.5"], ["**2018/19**", "17.13", "2.01", "11.71", "<12.5"]], "metadata": {"headings": [{"headings_0": {"content": "Table 13: Table Showing interest to total revenue ratio", "page": 43, "level": 2}}, {"headings_1": {"content": "component of the budget only. The table below shows the assessment of the benchmark", "page": 43, "level": 2}}], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Financial year", "Total domestic Revenue \u2013 UGX Bn", "Total Interest \u2013 UGX Bn", "% of Interest to revenue", "Bench mark"], "type": "table"}}, {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 25.0% of the revenue being", "metadata": {"headings": [{"headings_0": {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 25.0% of the revenue being", "page": 43, "level": 4}}, {"headings_1": {"content": "Table 13: Table Showing interest to total revenue ratio", "page": 43, "level": 2}}], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "collected is being used to servicing interest payments. \nThis is gradually reducing the funds available for funding other critical Government", "metadata": {"headings": [{"headings_0": {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 25.0% of the revenue being", "page": 43, "level": 4}}, {"headings_1": {"content": "Table 13: Table Showing interest to total revenue ratio", "page": 43, "level": 2}}, [{"headings_0": {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 25.0% of the revenue being", "page": 43, "level": 4}}, {"headings_1": {"content": "Table 13: Table Showing interest to total revenue ratio", "page": 43, "level": 2}}]], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "expenditures. I noted that Government paid a total of UGX. 2,624Bn in principal debt", "metadata": {"headings": [{"headings_0": {"content": "expenditures. I noted that Government paid a total of UGX. 2,624Bn in principal debt", "page": 43, "level": 2}}, {"headings_1": {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 25.0% of the revenue being", "page": 43, "level": 4}}], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "repayment representing 10% of the domestic revenue collected in the year under review. \nThe Accounting Officer acknowledged the observation and explained that the Ministry had embarked on efforts to improve the country\u2019s credit rating in the medium term since a \n43 \nhigher credit rating will attract more investors and lenders at favourable terms, which would in turn reduce the borrowing interest rates in the medium term.", "metadata": {"headings": [{"headings_0": {"content": "expenditures. I noted that Government paid a total of UGX. 2,624Bn in principal debt", "page": 43, "level": 2}}, {"headings_1": {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 25.0% of the revenue being", "page": 43, "level": 4}}, [{"headings_0": {"content": "expenditures. I noted that Government paid a total of UGX. 2,624Bn in principal debt", "page": 43, "level": 2}}, {"headings_1": {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 25.0% of the revenue being", "page": 43, "level": 4}}], [{"headings_0": {"content": "expenditures. I noted that Government paid a total of UGX. 2,624Bn in principal debt", "page": 43, "level": 2}}, {"headings_1": {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 25.0% of the revenue being", "page": 43, "level": 4}}], [{"headings_0": {"content": "expenditures. I noted that Government paid a total of UGX. 2,624Bn in principal debt", "page": 43, "level": 2}}, {"headings_1": {"content": "It has been established that the interest to revenue benchmark has been overwhelmingly breached as evidenced above. It has been noted that 25.0% of the revenue being", "page": 43, "level": 4}}]], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest expenditures", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest expenditures", "page": 44, "level": 2}}, {"headings_1": {"content": "expenditures. I noted that Government paid a total of UGX. 2,624Bn in principal debt", "page": 43, "level": 2}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "at the same time increasing revenue mobilisation.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest expenditures", "page": 44, "level": 2}}, {"headings_1": {"content": "expenditures. I noted that Government paid a total of UGX. 2,624Bn in principal debt", "page": 43, "level": 2}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.8.7 High Penalty fees charged by BoU due to failure to Pay Debt - UGX.405Bn", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.7 High Penalty fees charged by BoU due to failure to Pay Debt - UGX.405Bn", "page": 44, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to devise strategies of reducing the growth of interest expenditures", "page": 44, "level": 2}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Section 8 of MoU between Bank of Uganda (BoU) and Ministry of Finance, Planning and Economic Development (MoFPED) provides that while MoFPED will undertake to recapitalize BoU in accordance with the provisions under the BoU Act, BoU shall endeavour", "metadata": {"headings": [{"headings_0": {"content": "Section 8 of MoU between Bank of Uganda (BoU) and Ministry of Finance, Planning and Economic Development (MoFPED) provides that while MoFPED will undertake to recapitalize BoU in accordance with the provisions under the BoU Act, BoU shall endeavour", "page": 44, "level": 4}}, {"headings_1": {"content": "2.1.8.7 High Penalty fees charged by BoU due to failure to Pay Debt - UGX.405Bn", "page": 44, "level": 5}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to maintain its financial viability and in the event of recurrent losses, BoU shall inform the", "metadata": {"headings": [{"headings_0": {"content": "Section 8 of MoU between Bank of Uganda (BoU) and Ministry of Finance, Planning and Economic Development (MoFPED) provides that while MoFPED will undertake to recapitalize BoU in accordance with the provisions under the BoU Act, BoU shall endeavour", "page": 44, "level": 4}}, {"headings_1": {"content": "2.1.8.7 High Penalty fees charged by BoU due to failure to Pay Debt - UGX.405Bn", "page": 44, "level": 5}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Minister of the reasons for its financial position and the measures to reconstitute a healthy", "metadata": {"headings": [{"headings_0": {"content": "Minister of the reasons for its financial position and the measures to reconstitute a healthy", "page": 44, "level": 2}}, {"headings_1": {"content": "Section 8 of MoU between Bank of Uganda (BoU) and Ministry of Finance, Planning and Economic Development (MoFPED) provides that while MoFPED will undertake to recapitalize BoU in accordance with the provisions under the BoU Act, BoU shall endeavour", "page": 44, "level": 4}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "financial position.", "metadata": {"headings": [{"headings_0": {"content": "Minister of the reasons for its financial position and the measures to reconstitute a healthy", "page": 44, "level": 2}}, {"headings_1": {"content": "Section 8 of MoU between Bank of Uganda (BoU) and Ministry of Finance, Planning and Economic Development (MoFPED) provides that while MoFPED will undertake to recapitalize BoU in accordance with the provisions under the BoU Act, BoU shall endeavour", "page": 44, "level": 4}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Furthermore, Section 7.1(b) provides that BoU shall recover charges for its services to Government as and when due in accordance to a schedule that will be furnished to MoFPED in respect to the services offered. This schedule shall be amended from time to", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, Section 7.1(b) provides that BoU shall recover charges for its services to Government as and when due in accordance to a schedule that will be furnished to MoFPED in respect to the services offered. This schedule shall be amended from time to", "page": 44, "level": 4}}, {"headings_1": {"content": "Minister of the reasons for its financial position and the measures to reconstitute a healthy", "page": 44, "level": 2}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "time. \nI noted that BoU charged a total of UGX.16.657Bn as bank charges in the financial year", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, Section 7.1(b) provides that BoU shall recover charges for its services to Government as and when due in accordance to a schedule that will be furnished to MoFPED in respect to the services offered. This schedule shall be amended from time to", "page": 44, "level": 4}}, {"headings_1": {"content": "Minister of the reasons for its financial position and the measures to reconstitute a healthy", "page": 44, "level": 2}}, [{"headings_0": {"content": "Furthermore, Section 7.1(b) provides that BoU shall recover charges for its services to Government as and when due in accordance to a schedule that will be furnished to MoFPED in respect to the services offered. This schedule shall be amended from time to", "page": 44, "level": 4}}, {"headings_1": {"content": "Minister of the reasons for its financial position and the measures to reconstitute a healthy", "page": 44, "level": 2}}]], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "under review. Audit also noted that BoU penalized Government to a tune of UGX.405.049Bn for failing to meet its contractual obligations for domestic debt that had matured in the year. There is a risk that BoU is consistently pushing Government into", "metadata": {"headings": [{"headings_0": {"content": "under review. Audit also noted that BoU penalized Government to a tune of UGX.405.049Bn for failing to meet its contractual obligations for domestic debt that had matured in the year. There is a risk that BoU is consistently pushing Government into", "page": 44, "level": 4}}, {"headings_1": {"content": "Furthermore, Section 7.1(b) provides that BoU shall recover charges for its services to Government as and when due in accordance to a schedule that will be furnished to MoFPED in respect to the services offered. This schedule shall be amended from time to", "page": 44, "level": 4}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "additional unsustainable debt due to the double funding it is currently obtaining i.e. high Bank charges and recapitalization.", "metadata": {"headings": [{"headings_0": {"content": "under review. Audit also noted that BoU penalized Government to a tune of UGX.405.049Bn for failing to meet its contractual obligations for domestic debt that had matured in the year. There is a risk that BoU is consistently pushing Government into", "page": 44, "level": 4}}, {"headings_1": {"content": "Furthermore, Section 7.1(b) provides that BoU shall recover charges for its services to Government as and when due in accordance to a schedule that will be furnished to MoFPED in respect to the services offered. This schedule shall be amended from time to", "page": 44, "level": 4}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that the Government had initiated discussions with Bank of Uganda", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that the Government had initiated discussions with Bank of Uganda", "page": 44, "level": 2}}, {"headings_1": {"content": "under review. Audit also noted that BoU penalized Government to a tune of UGX.405.049Bn for failing to meet its contractual obligations for domestic debt that had matured in the year. There is a risk that BoU is consistently pushing Government into", "page": 44, "level": 4}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "with a view of revising these charges downwards or to institute a cap to reduce their strain on the budget.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that the Government had initiated discussions with Bank of Uganda", "page": 44, "level": 2}}, {"headings_1": {"content": "under review. Audit also noted that BoU penalized Government to a tune of UGX.405.049Bn for failing to meet its contractual obligations for domestic debt that had matured in the year. There is a risk that BoU is consistently pushing Government into", "page": 44, "level": 4}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 5}}, {"headings_1": {"content": "The PS/ST explained that the Government had initiated discussions with Bank of Uganda", "page": 44, "level": 2}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Government is advised to review and obtain one funding line to enable BoU achieve its", "metadata": {"headings": [{"headings_0": {"content": "Government is advised to review and obtain one funding line to enable BoU achieve its", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 5}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "core mandate of monetary policy and further provide banking services to Government without necessarily pushing the country into unsustainable debt.", "metadata": {"headings": [{"headings_0": {"content": "Government is advised to review and obtain one funding line to enable BoU achieve its", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 5}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.8.8", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.8", "page": 44, "level": 5}}, {"headings_1": {"content": "Government is advised to review and obtain one funding line to enable BoU achieve its", "page": 44, "level": 2}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Continued incurrence of high Commitment fees", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.8", "page": 44, "level": 5}}, {"headings_1": {"content": "Government is advised to review and obtain one funding line to enable BoU achieve its", "page": 44, "level": 2}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. A", "metadata": {"headings": [{"headings_0": {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. A", "page": 44, "level": 2}}, {"headings_1": {"content": "2.1.8.8", "page": 44, "level": 5}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "trend analysis of commitment fees paid over the past years revealed that the commitment fees have kept high. From the analysis done on the commission fees paid for the year under review, the following were noted; \n", "metadata": {"headings": [{"headings_0": {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. A", "page": 44, "level": 2}}, {"headings_1": {"content": "2.1.8.8", "page": 44, "level": 5}}, [{"headings_0": {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. A", "page": 44, "level": 2}}, {"headings_1": {"content": "2.1.8.8", "page": 44, "level": 5}}]], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was an increase by 44.5% between the FY2020/22 and FY22/23,", "metadata": {"headings": [{"headings_0": {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. A", "page": 44, "level": 2}}, {"headings_1": {"content": "2.1.8.8", "page": 44, "level": 5}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "UGX.38.8Bn that formed the bulk of commitment payments was a result of loans", "metadata": {"headings": [{"headings_0": {"content": "UGX.38.8Bn that formed the bulk of commitment payments was a result of loans", "page": 44, "level": 2}}, {"headings_1": {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. A", "page": 44, "level": 2}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "obtained for project support in the year under review. \n44", "metadata": {"headings": [{"headings_0": {"content": "UGX.38.8Bn that formed the bulk of commitment payments was a result of loans", "page": 44, "level": 2}}, {"headings_1": {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. A", "page": 44, "level": 2}}, [{"headings_0": {"content": "UGX.38.8Bn that formed the bulk of commitment payments was a result of loans", "page": 44, "level": 2}}, {"headings_1": {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. A", "page": 44, "level": 2}}]], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Most of the projects which incurred commitment fees over and above UGX.3Bn in the year included the Grid Rural Electrification, Opuya Moroto 132kv and the", "metadata": {"headings": [{"headings_0": {"content": "UGX.38.8Bn that formed the bulk of commitment payments was a result of loans", "page": 44, "level": 2}}, {"headings_1": {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. A", "page": 44, "level": 2}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "UGX.38.8Bn that formed the bulk of commitment payments was a result of loans", "page": 44, "level": 2}}, {"headings_1": {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. A", "page": 44, "level": 2}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Upgrade Rwenjuye Apac\u2013Lira Road under the IDB loans.", "metadata": {"headings": [{"headings_0": {"content": "Upgrade Rwenjuye Apac\u2013Lira Road under the IDB loans.", "page": 45, "level": 2}}, {"headings_1": {"content": "UGX.38.8Bn that formed the bulk of commitment payments was a result of loans", "page": 44, "level": 2}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Upgrade Rwenjuye Apac\u2013Lira Road under the IDB loans.", "page": 45, "level": 2}}, {"headings_1": {"content": "UGX.38.8Bn that formed the bulk of commitment payments was a result of loans", "page": 44, "level": 2}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 14: Table Showing commitment fees", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Table Showing commitment fees", "page": 45, "level": 2}}, {"headings_1": {"content": "Upgrade Rwenjuye Apac\u2013Lira Road under the IDB loans.", "page": 45, "level": 2}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**2022/23**", "112.018", "45%"], ["**2021/22**", "77.524", "-2%"], ["**2020/21**", "79.116", "1%"], ["**2019/20**", "78.558", "-10%"], ["**2018/19**", "87.766", "140%"], ["**Total**", "**434.982**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 14: Table Showing commitment fees", "page": 45, "level": 2}}, {"headings_1": {"content": "Upgrade Rwenjuye Apac\u2013Lira Road under the IDB loans.", "page": 45, "level": 2}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Financial year", "Commitment fees Paid (UGX)Bn", "Percentage charge"], "type": "table"}}, {"content": "It was further noted that at the end of the financial year 2022/23, undisbursed loans stood", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Table Showing commitment fees", "page": 45, "level": 2}}, {"headings_1": {"content": "Upgrade Rwenjuye Apac\u2013Lira Road under the IDB loans.", "page": 45, "level": 2}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "at UGX.14.5Tn. The commitment fees are as a result of Government\u2019s failure to draw down and absorb contracted Government debt and the high administrative and", "metadata": {"headings": [{"headings_0": {"content": "at UGX.14.5Tn. The commitment fees are as a result of Government\u2019s failure to draw down and absorb contracted Government debt and the high administrative and", "page": 45, "level": 4}}, {"headings_1": {"content": "Table 14: Table Showing commitment fees", "page": 45, "level": 2}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "management fees on loans incurred. \nThe above has increased Government expenditure on debt repayment, which leads to increased debt burden to the taxpayer. \nThe PS/ST explained that Commitment fees are charged by almost all Development", "metadata": {"headings": [{"headings_0": {"content": "at UGX.14.5Tn. The commitment fees are as a result of Government\u2019s failure to draw down and absorb contracted Government debt and the high administrative and", "page": 45, "level": 4}}, {"headings_1": {"content": "Table 14: Table Showing commitment fees", "page": 45, "level": 2}}, [{"headings_0": {"content": "at UGX.14.5Tn. The commitment fees are as a result of Government\u2019s failure to draw down and absorb contracted Government debt and the high administrative and", "page": 45, "level": 4}}, {"headings_1": {"content": "Table 14: Table Showing commitment fees", "page": 45, "level": 2}}], [{"headings_0": {"content": "at UGX.14.5Tn. The commitment fees are as a result of Government\u2019s failure to draw down and absorb contracted Government debt and the high administrative and", "page": 45, "level": 4}}, {"headings_1": {"content": "Table 14: Table Showing commitment fees", "page": 45, "level": 2}}]], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Partners as a fee for managing a country\u2019s undisbursed resources. He further highlighted that Payment of commitment fees was undesirable and where it occurred, it was attributed", "metadata": {"headings": [{"headings_0": {"content": "Partners as a fee for managing a country\u2019s undisbursed resources. He further highlighted that Payment of commitment fees was undesirable and where it occurred, it was attributed", "page": 45, "level": 4}}, {"headings_1": {"content": "at UGX.14.5Tn. The commitment fees are as a result of Government\u2019s failure to draw down and absorb contracted Government debt and the high administrative and", "page": 45, "level": 4}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to the key constraints identified in project implementation such as design challenges, right of way, delayed procurements, unreadiness of projects at loan/grant contracting stage, delays in fulfilling both disbursement and effectiveness conditions, poor project management, absence of counterpart funds, and slow land acquisition.", "metadata": {"headings": [{"headings_0": {"content": "Partners as a fee for managing a country\u2019s undisbursed resources. He further highlighted that Payment of commitment fees was undesirable and where it occurred, it was attributed", "page": 45, "level": 4}}, {"headings_1": {"content": "at UGX.14.5Tn. The commitment fees are as a result of Government\u2019s failure to draw down and absorb contracted Government debt and the high administrative and", "page": 45, "level": 4}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 5}}, {"headings_1": {"content": "Partners as a fee for managing a country\u2019s undisbursed resources. He further highlighted that Payment of commitment fees was undesirable and where it occurred, it was attributed", "page": 45, "level": 4}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised Government to identify and resolve any bottlenecks hindering the smooth implementation of projects/programmes and activities, so as to increase loan/debt absorption rates.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 5}}, {"headings_1": {"content": "Partners as a fee for managing a country\u2019s undisbursed resources. He further highlighted that Payment of commitment fees was undesirable and where it occurred, it was attributed", "page": 45, "level": 4}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.8.9 Review of loan Agreements", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.9 Review of loan Agreements", "page": 45, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 5}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Review of different loans entered into between the Gou and different funders was", "metadata": {"headings": [{"headings_0": {"content": "Review of different loans entered into between the Gou and different funders was", "page": 45, "level": 2}}, {"headings_1": {"content": "2.1.8.9 Review of loan Agreements", "page": 45, "level": 5}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "conducted and the following observations made;", "metadata": {"headings": [{"headings_0": {"content": "Review of different loans entered into between the Gou and different funders was", "page": 45, "level": 2}}, {"headings_1": {"content": "2.1.8.9 Review of loan Agreements", "page": 45, "level": 5}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.8.9.1", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.9.1", "page": 45, "level": 5}}, {"headings_1": {"content": "Review of different loans entered into between the Gou and different funders was", "page": 45, "level": 2}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Review of interest rate swap agreements", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.9.1", "page": 45, "level": 5}}, {"headings_1": {"content": "Review of different loans entered into between the Gou and different funders was", "page": 45, "level": 2}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Government of Uganda entered into a loan agreement with Stanbic Bank and Standard Chartered Bank to facilitate the payments of a loan acquired for the construction of the Karuma Dam. The agreement would make available to the Government a fixed rate in regards to the foreign exchange. This would ensure that the Government could ably", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda entered into a loan agreement with Stanbic Bank and Standard Chartered Bank to facilitate the payments of a loan acquired for the construction of the Karuma Dam. The agreement would make available to the Government a fixed rate in regards to the foreign exchange. This would ensure that the Government could ably", "page": 45, "level": 4}}, {"headings_1": {"content": "2.1.8.9.1", "page": 45, "level": 5}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "45 \nplan and make a budget for the payment of the loan. These agreements were to run from", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda entered into a loan agreement with Stanbic Bank and Standard Chartered Bank to facilitate the payments of a loan acquired for the construction of the Karuma Dam. The agreement would make available to the Government a fixed rate in regards to the foreign exchange. This would ensure that the Government could ably", "page": 45, "level": 4}}, {"headings_1": {"content": "2.1.8.9.1", "page": 45, "level": 5}}, [{"headings_0": {"content": "The Government of Uganda entered into a loan agreement with Stanbic Bank and Standard Chartered Bank to facilitate the payments of a loan acquired for the construction of the Karuma Dam. The agreement would make available to the Government a fixed rate in regards to the foreign exchange. This would ensure that the Government could ably", "page": 45, "level": 4}}, {"headings_1": {"content": "2.1.8.9.1", "page": 45, "level": 5}}]], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "FY 2018/19 across the duration of the contract.", "metadata": {"headings": [{"headings_0": {"content": "FY 2018/19 across the duration of the contract.", "page": 46, "level": 2}}, {"headings_1": {"content": "The Government of Uganda entered into a loan agreement with Stanbic Bank and Standard Chartered Bank to facilitate the payments of a loan acquired for the construction of the Karuma Dam. The agreement would make available to the Government a fixed rate in regards to the foreign exchange. This would ensure that the Government could ably", "page": 45, "level": 4}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that over the seven-year period to the year under review, Government has made payments of USD.36,408,153 to a return amount of USD.2,589,673.77. Table below", "metadata": {"headings": [{"headings_0": {"content": "I noted that over the seven-year period to the year under review, Government has made payments of USD.36,408,153 to a return amount of USD.2,589,673.77. Table below", "page": 46, "level": 4}}, {"headings_1": {"content": "FY 2018/19 across the duration of the contract.", "page": 46, "level": 2}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "refers;", "metadata": {"headings": [{"headings_0": {"content": "I noted that over the seven-year period to the year under review, Government has made payments of USD.36,408,153 to a return amount of USD.2,589,673.77. Table below", "page": 46, "level": 4}}, {"headings_1": {"content": "FY 2018/19 across the duration of the contract.", "page": 46, "level": 2}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 15: Table Showing payments and receipts under Interest rates swap", "metadata": {"headings": [{"headings_0": {"content": "Table 15: Table Showing payments and receipts under Interest rates swap", "page": 46, "level": 2}}, {"headings_1": {"content": "I noted that over the seven-year period to the year under review, Government has made payments of USD.36,408,153 to a return amount of USD.2,589,673.77. Table below", "page": 46, "level": 4}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**Date** **Stanbic Bank(USD) Standard Chartered Bank (USD)** Total (USD)**", null, null, null], ["**KARUMA INTEREST RATE SWAP PAYMENTS FROM INCEPTION TO DATE**", null, null, null], ["01.01.2021", "3,970,530", "3,444,434", "7,414,964"], ["01.01.2022", "3,862,808", "3,350,985", "7,213,793"], ["01.07.2021", "3,871,965", "3,358,929", "7,230,894"], ["01.07.2022", "3,307,775", "3,152,167", "6,459,942"], ["21.01.2017", "444,347", "385,471", "829,818"], ["21.01.2018", "759,365", "658,749", "1,418,115"], ["21.01.2019", "62,260", "54,011", "116,271"], ["21.01.2020", "608,972", "528,283", "1,137,256"], ["21.07.2017", "567,523", "492,326", "1,059,848"], ["21.07.2018", "523,563", "603,531", "1,127,095"], ["21.07.2020", "1,285,225", "1,114,932", "2,400,157"], ["**Total**", "**19,264,333**", "**17,143,818**", "**36,408,153**"], ["**KARUMA INTEREST RATE SWAP RECEIPTS FROM INCEPTION TO DATE**", null, null, null], ["21.07.2019", "359,171", "311,581", "670,752"], ["01.01.2023", "1,027,535", "891,386", "1,918,921"], ["**Total**", "**1,386,706**", "**1,202,967**", "**2,589,673**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 15: Table Showing payments and receipts under Interest rates swap", "page": 46, "level": 2}}, {"headings_1": {"content": "I noted that over the seven-year period to the year under review, Government has made payments of USD.36,408,153 to a return amount of USD.2,589,673.77. Table below", "page": 46, "level": 4}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Under the circumstances, there is a possibility that Government may make a financial loss", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, there is a possibility that Government may make a financial loss", "page": 46, "level": 2}}, {"headings_1": {"content": "Table 15: Table Showing payments and receipts under Interest rates swap", "page": 46, "level": 2}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "by the end of the Swap period.", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, there is a possibility that Government may make a financial loss", "page": 46, "level": 2}}, {"headings_1": {"content": "Table 15: Table Showing payments and receipts under Interest rates swap", "page": 46, "level": 2}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that going forward, Government will train officers to ensure that this", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that going forward, Government will train officers to ensure that this", "page": 46, "level": 2}}, {"headings_1": {"content": "Under the circumstances, there is a possibility that Government may make a financial loss", "page": 46, "level": 2}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "subject is well understood and that the best hedging options are used in derivative transactions.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that going forward, Government will train officers to ensure that this", "page": 46, "level": 2}}, {"headings_1": {"content": "Under the circumstances, there is a possibility that Government may make a financial loss", "page": 46, "level": 2}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 5}}, {"headings_1": {"content": "The PS/ST explained that going forward, Government will train officers to ensure that this", "page": 46, "level": 2}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the PS/ST to review and assess the risks and benefits of continuity with the swap arrangement for the remaining duration.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 5}}, {"headings_1": {"content": "The PS/ST explained that going forward, Government will train officers to ensure that this", "page": 46, "level": 2}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.8.9.2", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.9.2", "page": 46, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 5}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Penalties arising from cancellation of loans \nDuring the course of the audit, it was identified that the Government had entered into a", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.9.2", "page": 46, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 5}}, [{"headings_0": {"content": "2.1.8.9.2", "page": 46, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 5}}]], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "loan agreement with the AFD and KFW to borrow funds to execute Muzizi hydropower plant. The agreement imposed specific obligations on the Government, including the", "metadata": {"headings": [{"headings_0": {"content": "loan agreement with the AFD and KFW to borrow funds to execute Muzizi hydropower plant. The agreement imposed specific obligations on the Government, including the", "page": 46, "level": 4}}, {"headings_1": {"content": "2.1.8.9.2", "page": 46, "level": 5}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "payment of commitment fees and service charges.", "metadata": {"headings": [{"headings_0": {"content": "loan agreement with the AFD and KFW to borrow funds to execute Muzizi hydropower plant. The agreement imposed specific obligations on the Government, including the", "page": 46, "level": 4}}, {"headings_1": {"content": "2.1.8.9.2", "page": 46, "level": 5}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Subsequent to signing of the agreement, the Government opted to cancel the loan before", "metadata": {"headings": [{"headings_0": {"content": "Subsequent to signing of the agreement, the Government opted to cancel the loan before", "page": 46, "level": 2}}, {"headings_1": {"content": "loan agreement with the AFD and KFW to borrow funds to execute Muzizi hydropower plant. The agreement imposed specific obligations on the Government, including the", "page": 46, "level": 4}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "completion, resulting in a financial loss incurred as a penalty for the cancellation of \n46", "metadata": {"headings": [{"headings_0": {"content": "Subsequent to signing of the agreement, the Government opted to cancel the loan before", "page": 46, "level": 2}}, {"headings_1": {"content": "loan agreement with the AFD and KFW to borrow funds to execute Muzizi hydropower plant. The agreement imposed specific obligations on the Government, including the", "page": 46, "level": 4}}, [{"headings_0": {"content": "Subsequent to signing of the agreement, the Government opted to cancel the loan before", "page": 46, "level": 2}}, {"headings_1": {"content": "loan agreement with the AFD and KFW to borrow funds to execute Muzizi hydropower plant. The agreement imposed specific obligations on the Government, including the", "page": 46, "level": 4}}]], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.5.564Bn. The financial loss is attributed to the forfeiture of commitment fees, service", "metadata": {"headings": [{"headings_0": {"content": "UGX.5.564Bn. The financial loss is attributed to the forfeiture of commitment fees, service", "page": 47, "level": 2}}, {"headings_1": {"content": "Subsequent to signing of the agreement, the Government opted to cancel the loan before", "page": 46, "level": 2}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "charges, or other penalties outlined in the loan agreement.", "metadata": {"headings": [{"headings_0": {"content": "UGX.5.564Bn. The financial loss is attributed to the forfeiture of commitment fees, service", "page": 47, "level": 2}}, {"headings_1": {"content": "Subsequent to signing of the agreement, the Government opted to cancel the loan before", "page": 46, "level": 2}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "This loss may adversely affect the funding available for the Muzizi hydropower plant project, potentially impacting its successful implementation and completion. It further", "metadata": {"headings": [{"headings_0": {"content": "This loss may adversely affect the funding available for the Muzizi hydropower plant project, potentially impacting its successful implementation and completion. It further", "page": 47, "level": 4}}, {"headings_1": {"content": "UGX.5.564Bn. The financial loss is attributed to the forfeiture of commitment fees, service", "page": 47, "level": 2}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "raises questions on necessity and evaluation of loans before signing by management to", "metadata": {"headings": [{"headings_0": {"content": "This loss may adversely affect the funding available for the Muzizi hydropower plant project, potentially impacting its successful implementation and completion. It further", "page": 47, "level": 4}}, {"headings_1": {"content": "UGX.5.564Bn. The financial loss is attributed to the forfeiture of commitment fees, service", "page": 47, "level": 2}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "ensure implementation of projects to completion. Table below refers .", "metadata": {"headings": [{"headings_0": {"content": "ensure implementation of projects to completion. Table below refers .", "page": 47, "level": 2}}, {"headings_1": {"content": "This loss may adversely affect the funding available for the Muzizi hydropower plant project, potentially impacting its successful implementation and completion. It further", "page": 47, "level": 4}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Table 16: Table Showing penalties arising from cancellation of loans.", "metadata": {"headings": [{"headings_0": {"content": "Table 16: Table Showing penalties arising from cancellation of loans.", "page": 47, "level": 2}}, {"headings_1": {"content": "ensure implementation of projects to completion. Table below refers .", "page": 47, "level": 2}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**20875000**", "331858 Muzizi hydropower plant-Cancellation", "KFW", "0.931"], ["**20876000**", "CUG 1054 Muzizi Hydro Power- cancellation & Commitment fees", "AFD", "4.633"], ["**Total**", null, null, "**5.564**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 16: Table Showing penalties arising from cancellation of loans.", "page": 47, "level": 2}}, {"headings_1": {"content": "ensure implementation of projects to completion. Table below refers .", "page": 47, "level": 2}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["LOAN NUMBER", "LOAN NAME", "DONOR", "AMOUNT PAID (UGX)"], "type": "table"}}, {"content": "Failure to satisfy loan obligations leads to loss of public funds and negatively impacts on the image of the Government on the international scene.", "metadata": {"headings": [{"headings_0": {"content": "Failure to satisfy loan obligations leads to loss of public funds and negatively impacts on the image of the Government on the international scene.", "page": 47, "level": 4}}, {"headings_1": {"content": "Table 16: Table Showing penalties arising from cancellation of loans.", "page": 47, "level": 2}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the cancellation was effected to pave way for design", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the cancellation was effected to pave way for design", "page": 47, "level": 2}}, {"headings_1": {"content": "Failure to satisfy loan obligations leads to loss of public funds and negatively impacts on the image of the Government on the international scene.", "page": 47, "level": 4}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of other projects to benefit from the funding availed by the two partners and further clarified that management would continue to prioritise concessional loans over commercial", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the cancellation was effected to pave way for design", "page": 47, "level": 2}}, {"headings_1": {"content": "Failure to satisfy loan obligations leads to loss of public funds and negatively impacts on the image of the Government on the international scene.", "page": 47, "level": 4}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "loans in line with the public debt Management framework.", "metadata": {"headings": [{"headings_0": {"content": "loans in line with the public debt Management framework.", "page": 47, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the cancellation was effected to pave way for design", "page": 47, "level": 2}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 5}}, {"headings_1": {"content": "loans in line with the public debt Management framework.", "page": 47, "level": 2}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised management to carryout extensive assessment and planning to ensure that all", "metadata": {"headings": [{"headings_0": {"content": "I advised management to carryout extensive assessment and planning to ensure that all", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 5}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "loans signed are effectively utilized as agreed in the terms.", "metadata": {"headings": [{"headings_0": {"content": "I advised management to carryout extensive assessment and planning to ensure that all", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 5}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.8.9.3 Continued borrowing of Non concessional loans for Budget support \u2013 USD.694,361,997", "metadata": {"headings": [{"headings_0": {"content": "2.1.8.9.3 Continued borrowing of Non concessional loans for Budget support \u2013 USD.694,361,997", "page": 47, "level": 5}}, {"headings_1": {"content": "I advised management to carryout extensive assessment and planning to ensure that all", "page": 47, "level": 2}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Government Public Debt Management Framework 2018/19-22/23 provides that", "metadata": {"headings": [{"headings_0": {"content": "The Government Public Debt Management Framework 2018/19-22/23 provides that", "page": 47, "level": 2}}, {"headings_1": {"content": "2.1.8.9.3 Continued borrowing of Non concessional loans for Budget support \u2013 USD.694,361,997", "page": 47, "level": 5}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "issuance of highly non-concessional and commercial borrowing, such as a Eurobond, will only be to finance projects that not only provide a higher economic return than the interest rate on the credit, but also enable GoU to generate sufficient fiscal return to meet the cost of the loan, and foreign currency to service the debt.", "metadata": {"headings": [{"headings_0": {"content": "The Government Public Debt Management Framework 2018/19-22/23 provides that", "page": 47, "level": 2}}, {"headings_1": {"content": "2.1.8.9.3 Continued borrowing of Non concessional loans for Budget support \u2013 USD.694,361,997", "page": 47, "level": 5}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "This is further highlighted in the Medium Term Debt Strategy which restricts non", "metadata": {"headings": [{"headings_0": {"content": "This is further highlighted in the Medium Term Debt Strategy which restricts non", "page": 47, "level": 2}}, {"headings_1": {"content": "The Government Public Debt Management Framework 2018/19-22/23 provides that", "page": 47, "level": 2}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "concessional/commercial loans to financing infrastructure and self - financing projects through on-lent agreements that have the capacity of generating non tax revenue to enable debt repayment.", "metadata": {"headings": [{"headings_0": {"content": "This is further highlighted in the Medium Term Debt Strategy which restricts non", "page": 47, "level": 2}}, {"headings_1": {"content": "The Government Public Debt Management Framework 2018/19-22/23 provides that", "page": 47, "level": 2}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained two (2) non-concessional loans for FY 22/23 amounting to USD.739,812,180 which was intended for budget support instead of infrastructure development. This therefore means that the Government obtained external debt at non-concessional terms", "metadata": {"headings": [{"headings_0": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained two (2) non-concessional loans for FY 22/23 amounting to USD.739,812,180 which was intended for budget support instead of infrastructure development. This therefore means that the Government obtained external debt at non-concessional terms", "page": 47, "level": 4}}, {"headings_1": {"content": "This is further highlighted in the Medium Term Debt Strategy which restricts non", "page": 47, "level": 2}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to fund recurrent expenditure, such as wage and administrative expenditure at high \n47", "metadata": {"headings": [{"headings_0": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained two (2) non-concessional loans for FY 22/23 amounting to USD.739,812,180 which was intended for budget support instead of infrastructure development. This therefore means that the Government obtained external debt at non-concessional terms", "page": 47, "level": 4}}, {"headings_1": {"content": "This is further highlighted in the Medium Term Debt Strategy which restricts non", "page": 47, "level": 2}}, [{"headings_0": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained two (2) non-concessional loans for FY 22/23 amounting to USD.739,812,180 which was intended for budget support instead of infrastructure development. This therefore means that the Government obtained external debt at non-concessional terms", "page": 47, "level": 4}}, {"headings_1": {"content": "This is further highlighted in the Medium Term Debt Strategy which restricts non", "page": 47, "level": 2}}]], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "interest rates which repayments are to be incurred in the short term. The table below", "metadata": {"headings": [{"headings_0": {"content": "interest rates which repayments are to be incurred in the short term. The table below", "page": 48, "level": 2}}, {"headings_1": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained two (2) non-concessional loans for FY 22/23 amounting to USD.739,812,180 which was intended for budget support instead of infrastructure development. This therefore means that the Government obtained external debt at non-concessional terms", "page": 47, "level": 4}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "refers;", "metadata": {"headings": [{"headings_0": {"content": "interest rates which repayments are to be incurred in the short term. The table below", "page": 48, "level": 2}}, {"headings_1": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained two (2) non-concessional loans for FY 22/23 amounting to USD.739,812,180 which was intended for budget support instead of infrastructure development. This therefore means that the Government obtained external debt at non-concessional terms", "page": 47, "level": 4}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 17: Table Showing Borrowing of Concessional loans for Budget Support", "metadata": {"headings": [{"headings_0": {"content": "Table 17: Table Showing Borrowing of Concessional loans for Budget Support", "page": 48, "level": 2}}, {"headings_1": {"content": "interest rates which repayments are to be incurred in the short term. The table below", "page": 48, "level": 2}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["STANBIC BANK (UGANDA) LIMITED", "Budget Support", "Stanbic Bank", "21/06/2023", "545,450,182"], ["STANDARD CHARTERED BANK", "Budget Support", "Standard Chartered Bank", "22/12/2022", "194,361,998"], ["**Total**", "", "", "", "**739,812,180**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 17: Table Showing Borrowing of Concessional loans for Budget Support", "page": 48, "level": 2}}, {"headings_1": {"content": "interest rates which repayments are to be incurred in the short term. The table below", "page": 48, "level": 2}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Donor", "Purpose", "Loan Type", "Signature Date", "Loan Amount (USD)"], "type": "table"}}, {"content": "It was further noted that Government obtained four (4) non-concessional loans were made for FY 2021/22 amounting to UGX.4.493Bn to fund recurrent expenditure implying that this recurrent practice.", "metadata": {"headings": [{"headings_0": {"content": "Table 17: Table Showing Borrowing of Concessional loans for Budget Support", "page": 48, "level": 2}}, {"headings_1": {"content": "interest rates which repayments are to be incurred in the short term. The table below", "page": 48, "level": 2}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The continued borrowing of non-concessional loans to fund budget support is contrary to", "metadata": {"headings": [{"headings_0": {"content": "The continued borrowing of non-concessional loans to fund budget support is contrary to", "page": 48, "level": 2}}, {"headings_1": {"content": "Table 17: Table Showing Borrowing of Concessional loans for Budget Support", "page": 48, "level": 2}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the Public debt framework.", "metadata": {"headings": [{"headings_0": {"content": "The continued borrowing of non-concessional loans to fund budget support is contrary to", "page": 48, "level": 2}}, {"headings_1": {"content": "Table 17: Table Showing Borrowing of Concessional loans for Budget Support", "page": 48, "level": 2}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "This non-compliance with the Public Debt Management framework exposes the", "metadata": {"headings": [{"headings_0": {"content": "This non-compliance with the Public Debt Management framework exposes the", "page": 48, "level": 2}}, {"headings_1": {"content": "The continued borrowing of non-concessional loans to fund budget support is contrary to", "page": 48, "level": 2}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Government to liquidity shortfalls since commercial loans have a short maturing period.", "metadata": {"headings": [{"headings_0": {"content": "This non-compliance with the Public Debt Management framework exposes the", "page": 48, "level": 2}}, {"headings_1": {"content": "The continued borrowing of non-concessional loans to fund budget support is contrary to", "page": 48, "level": 2}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Government will further incur higher interest rates and contracting fees contrary to the concessional loans. In addition, non-concessional debt financing will increase financial", "metadata": {"headings": [{"headings_0": {"content": "The Government will further incur higher interest rates and contracting fees contrary to the concessional loans. In addition, non-concessional debt financing will increase financial", "page": 48, "level": 4}}, {"headings_1": {"content": "This non-compliance with the Public Debt Management framework exposes the", "page": 48, "level": 2}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "leverage and financial risk.", "metadata": {"headings": [{"headings_0": {"content": "The Government will further incur higher interest rates and contracting fees contrary to the concessional loans. In addition, non-concessional debt financing will increase financial", "page": 48, "level": 4}}, {"headings_1": {"content": "This non-compliance with the Public Debt Management framework exposes the", "page": 48, "level": 2}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that in line with the Public Debt Management Framework and the Medium-Term Debt Strategy, highly non-concessional and commercial borrowing", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that in line with the Public Debt Management Framework and the Medium-Term Debt Strategy, highly non-concessional and commercial borrowing", "page": 48, "level": 4}}, {"headings_1": {"content": "The Government will further incur higher interest rates and contracting fees contrary to the concessional loans. In addition, non-concessional debt financing will increase financial", "page": 48, "level": 4}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "including Budget Support had been restricted to financing infrastructure projects that are within the annual budget. He further highlighted that management will continue to prioritise concessional loans over commercial loans in line with the public debt Management framework.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that in line with the Public Debt Management Framework and the Medium-Term Debt Strategy, highly non-concessional and commercial borrowing", "page": 48, "level": 4}}, {"headings_1": {"content": "The Government will further incur higher interest rates and contracting fees contrary to the concessional loans. In addition, non-concessional debt financing will increase financial", "page": 48, "level": 4}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 48, "level": 5}}, {"headings_1": {"content": "The Accounting Officer explained that in line with the Public Debt Management Framework and the Medium-Term Debt Strategy, highly non-concessional and commercial borrowing", "page": 48, "level": 4}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to obtain concessional loans in line with the public debt Management framework, to ensure that Government borrowing is subject to favorable", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to obtain concessional loans in line with the public debt Management framework, to ensure that Government borrowing is subject to favorable", "page": 48, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 5}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "terms.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to obtain concessional loans in line with the public debt Management framework, to ensure that Government borrowing is subject to favorable", "page": 48, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 5}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.9 EFFECTIVENESS OF NPA RETROSPECTIVE APPROVAL OF PROJECTS FUNDED BY LOANS AFTER CABINET RESOLUTIONS", "metadata": {"headings": [{"headings_0": {"content": "2.1.9 EFFECTIVENESS OF NPA RETROSPECTIVE APPROVAL OF PROJECTS FUNDED BY LOANS AFTER CABINET RESOLUTIONS", "page": 48, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to obtain concessional loans in line with the public debt Management framework, to ensure that Government borrowing is subject to favorable", "page": 48, "level": 4}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The process of approval of projects funded by loans requires that the project proposal", "metadata": {"headings": [{"headings_0": {"content": "The process of approval of projects funded by loans requires that the project proposal", "page": 48, "level": 2}}, {"headings_1": {"content": "2.1.9 EFFECTIVENESS OF NPA RETROSPECTIVE APPROVAL OF PROJECTS FUNDED BY LOANS AFTER CABINET RESOLUTIONS", "page": 48, "level": 5}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "documents are submitted to the Development Committee for approval, after which the", "metadata": {"headings": [{"headings_0": {"content": "The process of approval of projects funded by loans requires that the project proposal", "page": 48, "level": 2}}, {"headings_1": {"content": "2.1.9 EFFECTIVENESS OF NPA RETROSPECTIVE APPROVAL OF PROJECTS FUNDED BY LOANS AFTER CABINET RESOLUTIONS", "page": 48, "level": 5}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "proposals are presented to cabinet, then to NPA and then finally to Parliament.", "metadata": {"headings": [{"headings_0": {"content": "proposals are presented to cabinet, then to NPA and then finally to Parliament.", "page": 48, "level": 2}}, {"headings_1": {"content": "The process of approval of projects funded by loans requires that the project proposal", "page": 48, "level": 2}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I observed that under the current approval arrangement, it is not practical for NPA to reject any project after cabinet has approved it. This therefore implies that the recommendations of NPA (whether for, or against the project) remain more or else", "metadata": {"headings": [{"headings_0": {"content": "I observed that under the current approval arrangement, it is not practical for NPA to reject any project after cabinet has approved it. This therefore implies that the recommendations of NPA (whether for, or against the project) remain more or else", "page": 48, "level": 4}}, {"headings_1": {"content": "proposals are presented to cabinet, then to NPA and then finally to Parliament.", "page": 48, "level": 2}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "advisory in nature and cannot be enforced, which limits their role as in the approval \n48", "metadata": {"headings": [{"headings_0": {"content": "I observed that under the current approval arrangement, it is not practical for NPA to reject any project after cabinet has approved it. This therefore implies that the recommendations of NPA (whether for, or against the project) remain more or else", "page": 48, "level": 4}}, {"headings_1": {"content": "proposals are presented to cabinet, then to NPA and then finally to Parliament.", "page": 48, "level": 2}}, [{"headings_0": {"content": "I observed that under the current approval arrangement, it is not practical for NPA to reject any project after cabinet has approved it. This therefore implies that the recommendations of NPA (whether for, or against the project) remain more or else", "page": 48, "level": 4}}, {"headings_1": {"content": "proposals are presented to cabinet, then to NPA and then finally to Parliament.", "page": 48, "level": 2}}]], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "process. In addition, this denies cabinet the opportunity to consider the effect of any risks raised by the National Planning Authority if any, before a cabinet decision is taken.", "metadata": {"headings": [{"headings_0": {"content": "process. In addition, this denies cabinet the opportunity to consider the effect of any risks raised by the National Planning Authority if any, before a cabinet decision is taken.", "page": 49, "level": 4}}, {"headings_1": {"content": "I observed that under the current approval arrangement, it is not practical for NPA to reject any project after cabinet has approved it. This therefore implies that the recommendations of NPA (whether for, or against the project) remain more or else", "page": 48, "level": 4}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Although the PS/ST explained that NPA was a member of the Development Committee", "metadata": {"headings": [{"headings_0": {"content": "Although the PS/ST explained that NPA was a member of the Development Committee", "page": 49, "level": 2}}, {"headings_1": {"content": "process. In addition, this denies cabinet the opportunity to consider the effect of any risks raised by the National Planning Authority if any, before a cabinet decision is taken.", "page": 49, "level": 4}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and all their input pertaining to project is dully considered during review and appraisal of", "metadata": {"headings": [{"headings_0": {"content": "Although the PS/ST explained that NPA was a member of the Development Committee", "page": 49, "level": 2}}, {"headings_1": {"content": "process. In addition, this denies cabinet the opportunity to consider the effect of any risks raised by the National Planning Authority if any, before a cabinet decision is taken.", "page": 49, "level": 4}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "projects, I noted that the decisions of the member representing NPA on Development committee may not necessarily represent the official position of NPA as an entity in regard", "metadata": {"headings": [{"headings_0": {"content": "projects, I noted that the decisions of the member representing NPA on Development committee may not necessarily represent the official position of NPA as an entity in regard", "page": 49, "level": 4}}, {"headings_1": {"content": "Although the PS/ST explained that NPA was a member of the Development Committee", "page": 49, "level": 2}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to this requirement above.", "metadata": {"headings": [{"headings_0": {"content": "projects, I noted that the decisions of the member representing NPA on Development committee may not necessarily represent the official position of NPA as an entity in regard", "page": 49, "level": 4}}, {"headings_1": {"content": "Although the PS/ST explained that NPA was a member of the Development Committee", "page": 49, "level": 2}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 5}}, {"headings_1": {"content": "projects, I noted that the decisions of the member representing NPA on Development committee may not necessarily represent the official position of NPA as an entity in regard", "page": 49, "level": 4}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the PS/ST to review the project approval guidelines to have NPA undertakes the", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to review the project approval guidelines to have NPA undertakes the", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 5}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "reviews prior to cabinet approval.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to review the project approval guidelines to have NPA undertakes the", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 5}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.10DOMESTIC ARREARS", "metadata": {"headings": [{"headings_0": {"content": "2.1.10DOMESTIC ARREARS", "page": 49, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to review the project approval guidelines to have NPA undertakes the", "page": 49, "level": 2}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "According to the commitment control system procedures, an accounting officer is supposed to commit Government only to the extent of available funds. In addition, in November 2016, the PS/ST issued a circular that prescribed the criteria to be met for", "metadata": {"headings": [{"headings_0": {"content": "According to the commitment control system procedures, an accounting officer is supposed to commit Government only to the extent of available funds. In addition, in November 2016, the PS/ST issued a circular that prescribed the criteria to be met for", "page": 49, "level": 4}}, {"headings_1": {"content": "2.1.10DOMESTIC ARREARS", "page": 49, "level": 5}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "arrears that can be recognised in the financial statements. \nHowever, the trend of domestic arrears has continued to escalate at average of 16 % in", "metadata": {"headings": [{"headings_0": {"content": "According to the commitment control system procedures, an accounting officer is supposed to commit Government only to the extent of available funds. In addition, in November 2016, the PS/ST issued a circular that prescribed the criteria to be met for", "page": 49, "level": 4}}, {"headings_1": {"content": "2.1.10DOMESTIC ARREARS", "page": 49, "level": 5}}, [{"headings_0": {"content": "According to the commitment control system procedures, an accounting officer is supposed to commit Government only to the extent of available funds. In addition, in November 2016, the PS/ST issued a circular that prescribed the criteria to be met for", "page": 49, "level": 4}}, {"headings_1": {"content": "2.1.10DOMESTIC ARREARS", "page": 49, "level": 5}}]], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the last five years despite several interventions by the Treasury. In addition, some", "metadata": {"headings": [{"headings_0": {"content": "the last five years despite several interventions by the Treasury. In addition, some", "page": 49, "level": 2}}, {"headings_1": {"content": "According to the commitment control system procedures, an accounting officer is supposed to commit Government only to the extent of available funds. In addition, in November 2016, the PS/ST issued a circular that prescribed the criteria to be met for", "page": 49, "level": 4}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "accounting officers are concealing domestic arrears and paying for arrears which", "metadata": {"headings": [{"headings_0": {"content": "the last five years despite several interventions by the Treasury. In addition, some", "page": 49, "level": 2}}, {"headings_1": {"content": "According to the commitment control system procedures, an accounting officer is supposed to commit Government only to the extent of available funds. In addition, in November 2016, the PS/ST issued a circular that prescribed the criteria to be met for", "page": 49, "level": 4}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "previously were not disclosed nor budgeted for (diversion of funds). In other instances, the arrears disclosed are not properly supported by evidence of goods or a service. I", "metadata": {"headings": [{"headings_0": {"content": "previously were not disclosed nor budgeted for (diversion of funds). In other instances, the arrears disclosed are not properly supported by evidence of goods or a service. I", "page": 49, "level": 4}}, {"headings_1": {"content": "the last five years despite several interventions by the Treasury. In addition, some", "page": 49, "level": 2}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "further observed that some entities have entered into multi-year commitments without", "metadata": {"headings": [{"headings_0": {"content": "previously were not disclosed nor budgeted for (diversion of funds). In other instances, the arrears disclosed are not properly supported by evidence of goods or a service. I", "page": 49, "level": 4}}, {"headings_1": {"content": "the last five years despite several interventions by the Treasury. In addition, some", "page": 49, "level": 2}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "parliamentary approval. Details of analysis are shown in the Table below;", "metadata": {"headings": [{"headings_0": {"content": "parliamentary approval. Details of analysis are shown in the Table below;", "page": 49, "level": 2}}, {"headings_1": {"content": "previously were not disclosed nor budgeted for (diversion of funds). In other instances, the arrears disclosed are not properly supported by evidence of goods or a service. I", "page": 49, "level": 4}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Table 18: Table Showing Analysis of Domestic arrears for the last five financial years", "metadata": {"headings": [{"headings_0": {"content": "parliamentary approval. Details of analysis are shown in the Table below;", "page": 49, "level": 2}}, {"headings_1": {"content": "previously were not disclosed nor budgeted for (diversion of funds). In other instances, the arrears disclosed are not properly supported by evidence of goods or a service. I", "page": 49, "level": 4}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(Amounts in UGX Tn)", "metadata": {"headings": [{"headings_0": {"content": "(Amounts in UGX Tn)", "page": 49, "level": 2}}, {"headings_1": {"content": "parliamentary approval. Details of analysis are shown in the Table below;", "page": 49, "level": 2}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["Borrowings", "46.408", "56.884", "69.602", "77.967", "86.078"], ["Payables", "3.335", "3.839", "4.652", "7.578", "10.502"], ["Pension liabilities", "0.292", "0.274", "0.162", "0.471", "0.316"], ["Deposits", "0.200", "0.225", "0.703", "0.824", "0.603"], ["**Total liabilities**", "**50.235**", "**61.222**", "**75.119**", "**86.840**", "**97.499**"], ["**%movement**", "0", "22%", "19%", "13%", "12.27%"]], "metadata": {"headings": [{"headings_0": {"content": "(Amounts in UGX Tn)", "page": 49, "level": 2}}, {"headings_1": {"content": "parliamentary approval. Details of analysis are shown in the Table below;", "page": 49, "level": 2}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Liabilities", "2018/2019", "2019/2020", "2020/2021", "2021/2022", "2022/2023"], "type": "table"}}, {"content": "It was further noted there is a persistent Growth of domestic arrears in number of votes with 100% increase from the previous financial year as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "(Amounts in UGX Tn)", "page": 49, "level": 2}}, {"headings_1": {"content": "parliamentary approval. Details of analysis are shown in the Table below;", "page": 49, "level": 2}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 19: Table Showing Growth in Domestic Arrears from Previous Financial year", "metadata": {"headings": [{"headings_0": {"content": "Table 19: Table Showing Growth in Domestic Arrears from Previous Financial year", "page": 49, "level": 2}}, {"headings_1": {"content": "(Amounts in UGX Tn)", "page": 49, "level": 2}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Treasury Operations", "4,583.011", "5,989740", "31"]], "metadata": {"headings": [{"headings_0": {"content": "Table 19: Table Showing Growth in Domestic Arrears from Previous Financial year", "page": 49, "level": 2}}, {"headings_1": {"content": "(Amounts in UGX Tn)", "page": 49, "level": 2}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Ministry/Department", "F/Y 2021/2022 UGX -Bn", "F/Y 2022/2023 UGX-Bn", "%age Increase"], "type": "table"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "Table 19: Table Showing Growth in Domestic Arrears from Previous Financial year", "page": 49, "level": 2}}, {"headings_1": {"content": "(Amounts in UGX Tn)", "page": 49, "level": 2}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**2**", "Ministry of Finance, Planning and Economic", "473.154", "976.498", "106"], ["**3**", "Uganda National Roads Authority", "471.827", "621.496", "32"], ["**4**", "Ministry Of Defence", "235.821", "425.570", "80"], ["**5**", "Ministry Of Works And Transport", "75.367", "215,418", "186"], ["**6**", "Ministry Of Water & Environment", "93.048", "196.027", "111"], ["**7**", "Prisons", "81.658", "182.356", "123"], ["**8**", "Ministry Of Education And Sports", "77.427", "127.208", "64"], ["**9**", "Police", "77.318", "108.971", "41"], ["**10**", "KCCA", "9.238", "103.858", "1024"], ["**11**", "NITA-U", "21.847", "40.196", "84"]], "metadata": {"headings": [{"headings_0": {"content": "Table 19: Table Showing Growth in Domestic Arrears from Previous Financial year", "page": 49, "level": 2}}, {"headings_1": {"content": "(Amounts in UGX Tn)", "page": 49, "level": 2}}], "page": 50, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Ministry/Department", "F/Y 2021/2022 UGX -Bn", "F/Y 2022/2023 UGX-Bn", "%age Increase"], "type": "table"}}, {"content": "This further supports the declining control system of Government Debt, and the need to", "metadata": {"headings": [{"headings_0": {"content": "This further supports the declining control system of Government Debt, and the need to", "page": 50, "level": 2}}, {"headings_1": {"content": "Table 19: Table Showing Growth in Domestic Arrears from Previous Financial year", "page": 49, "level": 2}}], "page": 50, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "rethink the current control measures being applied.", "metadata": {"headings": [{"headings_0": {"content": "This further supports the declining control system of Government Debt, and the need to", "page": 50, "level": 2}}, {"headings_1": {"content": "Table 19: Table Showing Growth in Domestic Arrears from Previous Financial year", "page": 49, "level": 2}}], "page": 50, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that Government was implementing the Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that Government was implementing the Domestic Arrears", "page": 50, "level": 2}}, {"headings_1": {"content": "This further supports the declining control system of Government Debt, and the need to", "page": 50, "level": 2}}], "page": 50, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "management strategy which had been approved by Cabinet. The Strategy will be evaluated effective 2024/25 to review further action in minimizing Domestic Arrears and will form a basis for a new approach to addressing the accumulated stock of arrears for clearance.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that Government was implementing the Domestic Arrears", "page": 50, "level": 2}}, {"headings_1": {"content": "This further supports the declining control system of Government Debt, and the need to", "page": 50, "level": 2}}], "page": 50, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 50, "level": 5}}, {"headings_1": {"content": "The PS/ST explained that Government was implementing the Domestic Arrears", "page": 50, "level": 2}}], "page": 50, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the to ensure that the trend in domestic arrears is management strategically to", "metadata": {"headings": [{"headings_0": {"content": "I advised the to ensure that the trend in domestic arrears is management strategically to", "page": 50, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 5}}], "page": 50, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "reduce the risk of increased government debt.", "metadata": {"headings": [{"headings_0": {"content": "I advised the to ensure that the trend in domestic arrears is management strategically to", "page": 50, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 50, "level": 5}}], "page": 50, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 50, "level": 5}}, {"headings_1": {"content": "I advised the to ensure that the trend in domestic arrears is management strategically to", "page": 50, "level": 2}}], "page": 50, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant General, and other supplementary information. The other information does not", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant General, and other supplementary information. The other information does not", "page": 50, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 50, "level": 5}}], "page": 50, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "include the financial statements and my auditors\u2019 report thereon. \nMy 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. \n50", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant General, and other supplementary information. The other information does not", "page": 50, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 50, "level": 5}}, [{"headings_0": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant General, and other supplementary information. The other information does not", "page": 50, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 50, "level": 5}}], [{"headings_0": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant General, and other supplementary information. The other information does not", "page": 50, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 50, "level": 5}}], [{"headings_0": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant General, and other supplementary information. The other information does not", "page": 50, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 50, "level": 5}}]], "page": 50, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 51, "level": 5}}, {"headings_1": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant General, and other supplementary information. The other information does not", "page": 50, "level": 4}}], "page": 51, "document_name": "Consolidted Report ,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", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 51, "level": 5}}, {"headings_1": {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic Development, a statement from the Secretary to the Treasury, a statement from the Accountant General, and other supplementary information. The other information does not", "page": 50, "level": 4}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "45 of the Public Finance Management Act, 2015 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda.", "metadata": {"headings": [{"headings_0": {"content": "45 of the Public Finance Management Act, 2015 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda.", "page": 51, "level": 4}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 51, "level": 5}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the", "page": 51, "level": 2}}, {"headings_1": {"content": "45 of the Public Finance Management Act, 2015 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda.", "page": 51, "level": 4}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Consolidated Fund. The Accountant General is therefore responsible for the preparation of", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the", "page": 51, "level": 2}}, {"headings_1": {"content": "45 of the Public Finance Management Act, 2015 (as amended), the Accounting Officers are accountable to Parliament for the funds and resources of the Government of Uganda.", "page": 51, "level": 4}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Financial Reporting Guide 2018 (as amended), and for such internal control as", "metadata": {"headings": [{"headings_0": {"content": "financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Financial Reporting Guide 2018 (as amended), and for such internal control as", "page": 51, "level": 4}}, {"headings_1": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Financial Reporting Guide 2018 (as amended), and for such internal control as", "page": 51, "level": 4}}, {"headings_1": {"content": "The Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the", "page": 51, "level": 2}}, {"headings_1": {"content": "financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Financial Reporting Guide 2018 (as amended), and for such internal control as", "page": 51, "level": 4}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Government of Uganda, and using the Financial", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the", "page": 51, "level": 2}}, {"headings_1": {"content": "financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Financial Reporting Guide 2018 (as amended), and for such internal control as", "page": 51, "level": 4}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Reporting Guide 2018 (as amended), unless the Accountant General has a realistic alternative to", "metadata": {"headings": [{"headings_0": {"content": "Reporting Guide 2018 (as amended), unless the Accountant General has a realistic alternative to", "page": 51, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Reporting Guide 2018 (as amended), unless the Accountant General has a realistic alternative to", "page": 51, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accountant General is responsible for assessing the", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accountant General is responsible for overseeing the Government\u2019s financial reporting", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General is responsible for overseeing the Government\u2019s financial reporting", "page": 51, "level": 2}}, {"headings_1": {"content": "Reporting Guide 2018 (as amended), unless the Accountant General has a realistic alternative to", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "process.", "metadata": {"headings": [{"headings_0": {"content": "The Accountant General is responsible for overseeing the Government\u2019s financial reporting", "page": 51, "level": 2}}, {"headings_1": {"content": "Reporting Guide 2018 (as amended), unless the Accountant General has a realistic alternative to", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 5}}, {"headings_1": {"content": "The Accountant General is responsible for overseeing the Government\u2019s financial reporting", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the consolidated financial statements of government 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", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 5}}, {"headings_1": {"content": "The Accountant General is responsible for overseeing the Government\u2019s financial reporting", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "always detect a material misstatement when it exists. Misstatements can arise from fraud or error", "metadata": {"headings": [{"headings_0": {"content": "always detect a material misstatement when it exists. Misstatements can arise from fraud or error", "page": 51, "level": 2}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 5}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "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": "always detect a material misstatement when it exists. Misstatements can arise from fraud or error", "page": 51, "level": 2}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 51, "level": 5}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 51, "level": 2}}, {"headings_1": {"content": "always detect a material misstatement when it exists. Misstatements can arise from fraud or error", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "professional skepticism throughout the audit. I also; \n", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 51, "level": 2}}, {"headings_1": {"content": "always detect a material misstatement when it exists. Misstatements can arise from fraud or error", "page": 51, "level": 2}}, [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 51, "level": 2}}, {"headings_1": {"content": "always detect a material misstatement when it exists. Misstatements can arise from fraud or error", "page": 51, "level": 2}}]], "page": 51, "document_name": "Consolidted Report ,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.", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 51, "level": 2}}, {"headings_1": {"content": "always detect a material misstatement when it exists. Misstatements can arise from fraud or error", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "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 government\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 51, "level": 2}}, [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 51, "level": 2}}]], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "51", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the government\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 51, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 51, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "metadata": {"headings": [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 52, "level": 2}}, {"headings_1": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "conclusions are based on the audit evidence obtained up to the date of my auditor's report.", "metadata": {"headings": [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 52, "level": 2}}, {"headings_1": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "However, future events or conditions may cause the government to cease to continue as", "metadata": {"headings": [{"headings_0": {"content": "However, future events or conditions may cause the government to cease to continue as", "page": 52, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a going concern. \n", "metadata": {"headings": [{"headings_0": {"content": "However, future events or conditions may cause the government to cease to continue as", "page": 52, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 52, "level": 2}}, [{"headings_0": {"content": "However, future events or conditions may cause the government to cease to continue as", "page": 52, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 52, "level": 2}}]], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 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": "However, future events or conditions may cause the government to cease to continue as", "page": 52, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 52, "level": 2}}, {"headings_1": {"content": "However, future events or conditions may cause the government to cease to continue as", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and timing of the audit and significant audit findings, including any significant deficiencies in", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 52, "level": 2}}, {"headings_1": {"content": "However, future events or conditions may cause the government to cease to continue as", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "internal control that I identify during my audit.", "metadata": {"headings": [{"headings_0": {"content": "internal control that I identify during my audit.", "page": 52, "level": 2}}, {"headings_1": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.", "metadata": {"headings": [{"headings_0": {"content": "internal control that I identify during my audit.", "page": 52, "level": 2}}, {"headings_1": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "page": 52, "level": 2}}, {"headings_1": {"content": "internal control that I identify during my audit.", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "page": 52, "level": 2}}, {"headings_1": {"content": "internal control that I identify during my audit.", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I", "metadata": {"headings": [{"headings_0": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I", "page": 52, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "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": "precludes public disclosure about the matter or when, in extremely rare circumstances, I", "page": 52, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 52, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "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 the GoU Consolidated Financial Statements that; except for the matters raised in the compliance with legislation section below, and whose effect has been", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 52, "level": 5}}, {"headings_1": {"content": "precludes public disclosure about the matter or when, in extremely rare circumstances, I", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "considered in forming my opinion on the GoU consolidated financial statements, the activities,", "metadata": {"headings": [{"headings_0": {"content": "considered in forming my opinion on the GoU consolidated financial statements, the activities,", "page": 52, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 52, "level": 5}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "financial transactions and information reflected in the consolidated 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": "considered in forming my opinion on the GoU consolidated financial statements, the activities,", "page": 52, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 52, "level": 5}}], "page": 52, "document_name": "Consolidted Report ,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": 52, "level": 5}}, {"headings_1": {"content": "considered in forming my opinion on the GoU consolidated financial statements, the activities,", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 5}}, {"headings_1": {"content": "considered in forming my opinion on the GoU consolidated financial statements, the activities,", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "on the compliance of Government with specific matters in key legislations. I performed procedures", "metadata": {"headings": [{"headings_0": {"content": "on the compliance of Government with specific matters in key legislations. I performed procedures", "page": 52, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 5}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "primarily to identify findings but not to gather evidence to express assurance.", "metadata": {"headings": [{"headings_0": {"content": "on the compliance of Government with specific matters in key legislations. I performed procedures", "page": 52, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 52, "level": 5}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters are", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters are", "page": 52, "level": 2}}, {"headings_1": {"content": "on the compliance of Government with specific matters in key legislations. I performed procedures", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "as follows; \n52", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters are", "page": 52, "level": 2}}, {"headings_1": {"content": "on the compliance of Government with specific matters in key legislations. I performed procedures", "page": 52, "level": 2}}, [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters are", "page": 52, "level": 2}}, {"headings_1": {"content": "on the compliance of Government with specific matters in key legislations. I performed procedures", "page": 52, "level": 2}}]], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.11FAILURE TO OBTAIN APPROPRIATION FOR BONUS PAID BY URA - UGX.11.63Bn", "metadata": {"headings": [{"headings_0": {"content": "2.1.11FAILURE TO OBTAIN APPROPRIATION FOR BONUS PAID BY URA - UGX.11.63Bn", "page": 53, "level": 5}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters are", "page": 52, "level": 2}}], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Paragraph 4(a) of the Policy and Procedures for the Payment of bonus to URA Staff desires that the staff shall be entitled to staff only when URA exceeds the Government's", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 4(a) of the Policy and Procedures for the Payment of bonus to URA Staff desires that the staff shall be entitled to staff only when URA exceeds the Government's", "page": 53, "level": 4}}, {"headings_1": {"content": "2.1.11FAILURE TO OBTAIN APPROPRIATION FOR BONUS PAID BY URA - UGX.11.63Bn", "page": 53, "level": 5}}], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "set revenue target for a specific financial year.", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 4(a) of the Policy and Procedures for the Payment of bonus to URA Staff desires that the staff shall be entitled to staff only when URA exceeds the Government's", "page": 53, "level": 4}}, {"headings_1": {"content": "2.1.11FAILURE TO OBTAIN APPROPRIATION FOR BONUS PAID BY URA - UGX.11.63Bn", "page": 53, "level": 5}}], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Audit noted that URA requested and paid UGX.11.63Bn as bonus for the period 2021/22 for meeting the revenue target for the 2021-2022 financial year. However, I noted that URA did not secure Parliamentary approval for supplementary funding to pay the bonus as required under Section 25 of the Public Finance and Management Act 2015. Although the Minister of Finance Planning and Economic Development permitted the Accounting Officer to retain UGX.14.676Bn, subject to subsequent Parliamentary approval, there was no evidence that the parliamentary approval was granted. Making bonus payments", "metadata": {"headings": [{"headings_0": {"content": "Audit noted that URA requested and paid UGX.11.63Bn as bonus for the period 2021/22 for meeting the revenue target for the 2021-2022 financial year. However, I noted that URA did not secure Parliamentary approval for supplementary funding to pay the bonus as required under Section 25 of the Public Finance and Management Act 2015. Although the Minister of Finance Planning and Economic Development permitted the Accounting Officer to retain UGX.14.676Bn, subject to subsequent Parliamentary approval, there was no evidence that the parliamentary approval was granted. Making bonus payments", "page": 53, "level": 1}}, {"headings_1": {"content": "Paragraph 4(a) of the Policy and Procedures for the Payment of bonus to URA Staff desires that the staff shall be entitled to staff only when URA exceeds the Government's", "page": 53, "level": 4}}], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "without the Parliament's Approval is irregular.", "metadata": {"headings": [{"headings_0": {"content": "Audit noted that URA requested and paid UGX.11.63Bn as bonus for the period 2021/22 for meeting the revenue target for the 2021-2022 financial year. However, I noted that URA did not secure Parliamentary approval for supplementary funding to pay the bonus as required under Section 25 of the Public Finance and Management Act 2015. Although the Minister of Finance Planning and Economic Development permitted the Accounting Officer to retain UGX.14.676Bn, subject to subsequent Parliamentary approval, there was no evidence that the parliamentary approval was granted. Making bonus payments", "page": 53, "level": 1}}, {"headings_1": {"content": "Paragraph 4(a) of the Policy and Procedures for the Payment of bonus to URA Staff desires that the staff shall be entitled to staff only when URA exceeds the Government's", "page": 53, "level": 4}}], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that the approval process for the supplementary request was not", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that the approval process for the supplementary request was not", "page": 53, "level": 2}}, {"headings_1": {"content": "Audit noted that URA requested and paid UGX.11.63Bn as bonus for the period 2021/22 for meeting the revenue target for the 2021-2022 financial year. However, I noted that URA did not secure Parliamentary approval for supplementary funding to pay the bonus as required under Section 25 of the Public Finance and Management Act 2015. Although the Minister of Finance Planning and Economic Development permitted the Accounting Officer to retain UGX.14.676Bn, subject to subsequent Parliamentary approval, there was no evidence that the parliamentary approval was granted. Making bonus payments", "page": 53, "level": 1}}], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "completed in time.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that the approval process for the supplementary request was not", "page": 53, "level": 2}}, {"headings_1": {"content": "Audit noted that URA requested and paid UGX.11.63Bn as bonus for the period 2021/22 for meeting the revenue target for the 2021-2022 financial year. However, I noted that URA did not secure Parliamentary approval for supplementary funding to pay the bonus as required under Section 25 of the Public Finance and Management Act 2015. Although the Minister of Finance Planning and Economic Development permitted the Accounting Officer to retain UGX.14.676Bn, subject to subsequent Parliamentary approval, there was no evidence that the parliamentary approval was granted. Making bonus payments", "page": 53, "level": 1}}], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 53, "level": 5}}, {"headings_1": {"content": "The PS/ST explained that the approval process for the supplementary request was not", "page": 53, "level": 2}}], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the PS/ST to always initiate all such requests for parliamentary approval, in good time, to allow the subsequent processes at Parliament to be undertaken so as to complete", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to always initiate all such requests for parliamentary approval, in good time, to allow the subsequent processes at Parliament to be undertaken so as to complete", "page": 53, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 53, "level": 5}}], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the approval process.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to always initiate all such requests for parliamentary approval, in good time, to allow the subsequent processes at Parliament to be undertaken so as to complete", "page": 53, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 53, "level": 5}}], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.12ABSENCE OF A NATIONAL RESEARCH AGENDA", "metadata": {"headings": [{"headings_0": {"content": "2.1.12ABSENCE OF A NATIONAL RESEARCH AGENDA", "page": 53, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to always initiate all such requests for parliamentary approval, in good time, to allow the subsequent processes at Parliament to be undertaken so as to complete", "page": 53, "level": 4}}], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I observed that in the financial year 2022/2023 government disbursed funds into the", "metadata": {"headings": [{"headings_0": {"content": "I observed that in the financial year 2022/2023 government disbursed funds into the", "page": 53, "level": 2}}, {"headings_1": {"content": "2.1.12ABSENCE OF A NATIONAL RESEARCH AGENDA", "page": 53, "level": 5}}], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "research fund for undertaking various research. I however observed that currently there was no consolidated research agenda which the country was pursuing. \nAs a result, the funding into the research fund was being used on uncoordinated and un- harmonised manner by the different beneficiaries since each of them was pursuing different research objectives due to lack of a common and harmonised research agenda for the country.", "metadata": {"headings": [{"headings_0": {"content": "I observed that in the financial year 2022/2023 government disbursed funds into the", "page": 53, "level": 2}}, {"headings_1": {"content": "2.1.12ABSENCE OF A NATIONAL RESEARCH AGENDA", "page": 53, "level": 5}}, [{"headings_0": {"content": "I observed that in the financial year 2022/2023 government disbursed funds into the", "page": 53, "level": 2}}, {"headings_1": {"content": "2.1.12ABSENCE OF A NATIONAL RESEARCH AGENDA", "page": 53, "level": 5}}]], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that over the years, Government through the MoFPED had been providing funding for both policy and applied research. The funding for applied research was being provided to MoSTI as part of the innovation fund.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that over the years, Government through the MoFPED had been providing funding for both policy and applied research. The funding for applied research was being provided to MoSTI as part of the innovation fund.", "page": 53, "level": 4}}, {"headings_1": {"content": "I observed that in the financial year 2022/2023 government disbursed funds into the", "page": 53, "level": 2}}], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 53, "level": 5}}, {"headings_1": {"content": "The PS/ST explained that over the years, Government through the MoFPED had been providing funding for both policy and applied research. The funding for applied research was being provided to MoSTI as part of the innovation fund.", "page": 53, "level": 4}}], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the PS/ST to spearhead the formulation of a comprehensive research agenda,", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to spearhead the formulation of a comprehensive research agenda,", "page": 53, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 53, "level": 5}}], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "together with other stakeholders in order to harmonise the various forms of research in the country. \n53", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to spearhead the formulation of a comprehensive research agenda,", "page": 53, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 53, "level": 5}}, [{"headings_0": {"content": "I advised the PS/ST to spearhead the formulation of a comprehensive research agenda,", "page": 53, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 53, "level": 5}}]], "page": 53, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.1.13IMPLEMENTATION OF PUBLIC FINANCIAL MANAGEMENT SYSTEM", "metadata": {"headings": [{"headings_0": {"content": "2.1.13IMPLEMENTATION OF PUBLIC FINANCIAL MANAGEMENT SYSTEM", "page": 54, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to spearhead the formulation of a comprehensive research agenda,", "page": 53, "level": 2}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Public Financial Management (PFM) refers to the set of rules, laws, systems and processes", "metadata": {"headings": [{"headings_0": {"content": "Public Financial Management (PFM) refers to the set of rules, laws, systems and processes", "page": 54, "level": 2}}, {"headings_1": {"content": "2.1.13IMPLEMENTATION OF PUBLIC FINANCIAL MANAGEMENT SYSTEM", "page": 54, "level": 5}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "used by sovereign nations, to mobilize revenue, allocate public funds, undertake public", "metadata": {"headings": [{"headings_0": {"content": "Public Financial Management (PFM) refers to the set of rules, laws, systems and processes", "page": 54, "level": 2}}, {"headings_1": {"content": "2.1.13IMPLEMENTATION OF PUBLIC FINANCIAL MANAGEMENT SYSTEM", "page": 54, "level": 5}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "spending, account for funds and audit results. \u2018PFM systems\u2019 are a series of sub-systems with very different roles, purposes and objectives. A sound PFM is critical for service delivery. Therefore, an efficient and effective PFM system in Uganda is a necessary condition for achieving Uganda\u2019s vision 2040, Sustainable Development Agenda, 2030 National Development Plan III objectives, and strengthen disaster Preparedness.", "metadata": {"headings": [{"headings_0": {"content": "spending, account for funds and audit results. \u2018PFM systems\u2019 are a series of sub-systems with very different roles, purposes and objectives. A sound PFM is critical for service delivery. Therefore, an efficient and effective PFM system in Uganda is a necessary condition for achieving Uganda\u2019s vision 2040, Sustainable Development Agenda, 2030 National Development Plan III objectives, and strengthen disaster Preparedness.", "page": 54, "level": 4}}, {"headings_1": {"content": "Public Financial Management (PFM) refers to the set of rules, laws, systems and processes", "page": 54, "level": 2}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In Uganda the Public Finance Management Act (PFMA), 2015 provides for the legal and regulatory framework for the management of: Macroeconomic and Fiscal Policies; Budget", "metadata": {"headings": [{"headings_0": {"content": "In Uganda the Public Finance Management Act (PFMA), 2015 provides for the legal and regulatory framework for the management of: Macroeconomic and Fiscal Policies; Budget", "page": 54, "level": 4}}, {"headings_1": {"content": "spending, account for funds and audit results. \u2018PFM systems\u2019 are a series of sub-systems with very different roles, purposes and objectives. A sound PFM is critical for service delivery. Therefore, an efficient and effective PFM system in Uganda is a necessary condition for achieving Uganda\u2019s vision 2040, Sustainable Development Agenda, 2030 National Development Plan III objectives, and strengthen disaster Preparedness.", "page": 54, "level": 4}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Preparation and Approval; Contingencies Fund; Cash and Asset Management; Public Debt, Grants and Guarantees Management and Petroleum Revenue Management. Accordingly, a number of Public Financial Management (PFM) reforms have been undertaken and", "metadata": {"headings": [{"headings_0": {"content": "In Uganda the Public Finance Management Act (PFMA), 2015 provides for the legal and regulatory framework for the management of: Macroeconomic and Fiscal Policies; Budget", "page": 54, "level": 4}}, {"headings_1": {"content": "spending, account for funds and audit results. \u2018PFM systems\u2019 are a series of sub-systems with very different roles, purposes and objectives. A sound PFM is critical for service delivery. Therefore, an efficient and effective PFM system in Uganda is a necessary condition for achieving Uganda\u2019s vision 2040, Sustainable Development Agenda, 2030 National Development Plan III objectives, and strengthen disaster Preparedness.", "page": 54, "level": 4}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "others currently ongoing throughout Government aimed at strengthening the financial", "metadata": {"headings": [{"headings_0": {"content": "others currently ongoing throughout Government aimed at strengthening the financial", "page": 54, "level": 2}}, {"headings_1": {"content": "In Uganda the Public Finance Management Act (PFMA), 2015 provides for the legal and regulatory framework for the management of: Macroeconomic and Fiscal Policies; Budget", "page": 54, "level": 4}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "management function in Government.", "metadata": {"headings": [{"headings_0": {"content": "others currently ongoing throughout Government aimed at strengthening the financial", "page": 54, "level": 2}}, {"headings_1": {"content": "In Uganda the Public Finance Management Act (PFMA), 2015 provides for the legal and regulatory framework for the management of: Macroeconomic and Fiscal Policies; Budget", "page": 54, "level": 4}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Over the years, I have been making important observations at individual entity level during thematic audit of budget performance on annual basis. Some of the observations included;", "metadata": {"headings": [{"headings_0": {"content": "Over the years, I have been making important observations at individual entity level during thematic audit of budget performance on annual basis. Some of the observations included;", "page": 54, "level": 4}}, {"headings_1": {"content": "others currently ongoing throughout Government aimed at strengthening the financial", "page": 54, "level": 2}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "failure to budget for activities, diversions/mischarges, underperformance of revenues, implementation of off-budget activities, non-quantified outputs, under absorption, partial and non-implementation of activities, and low levels of service delivery among others.", "metadata": {"headings": [{"headings_0": {"content": "Over the years, I have been making important observations at individual entity level during thematic audit of budget performance on annual basis. Some of the observations included;", "page": 54, "level": 4}}, {"headings_1": {"content": "others currently ongoing throughout Government aimed at strengthening the financial", "page": 54, "level": 2}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Therefore, since the PFM processes build on each other and are interrelated involving several Government entities, I undertook a PFM audit on six (06) selected Government entities namely: Ministry of Finance, Planning and Economic Development(MoFPED),", "metadata": {"headings": [{"headings_0": {"content": "Therefore, since the PFM processes build on each other and are interrelated involving several Government entities, I undertook a PFM audit on six (06) selected Government entities namely: Ministry of Finance, Planning and Economic Development(MoFPED),", "page": 54, "level": 4}}, {"headings_1": {"content": "Over the years, I have been making important observations at individual entity level during thematic audit of budget performance on annual basis. Some of the observations included;", "page": 54, "level": 4}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Uganda Revenue Authority(URA), Parliament, Ministry of Works and Transport(MoWT),", "metadata": {"headings": [{"headings_0": {"content": "Therefore, since the PFM processes build on each other and are interrelated involving several Government entities, I undertook a PFM audit on six (06) selected Government entities namely: Ministry of Finance, Planning and Economic Development(MoFPED),", "page": 54, "level": 4}}, {"headings_1": {"content": "Over the years, I have been making important observations at individual entity level during thematic audit of budget performance on annual basis. Some of the observations included;", "page": 54, "level": 4}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Ministry of Water and Environment (MoWE) and Ministry of Health (MoH); to identify any", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Water and Environment (MoWE) and Ministry of Health (MoH); to identify any", "page": 54, "level": 2}}, {"headings_1": {"content": "Therefore, since the PFM processes build on each other and are interrelated involving several Government entities, I undertook a PFM audit on six (06) selected Government entities namely: Ministry of Finance, Planning and Economic Development(MoFPED),", "page": 54, "level": 4}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "systemic performance problems and their underlying root causes to facilitate making evidence based recommendations for corrective action.", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Water and Environment (MoWE) and Ministry of Health (MoH); to identify any", "page": 54, "level": 2}}, {"headings_1": {"content": "Therefore, since the PFM processes build on each other and are interrelated involving several Government entities, I undertook a PFM audit on six (06) selected Government entities namely: Ministry of Finance, Planning and Economic Development(MoFPED),", "page": 54, "level": 4}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The overall objective of the PFM audit was \u201cTo Assess the Effectiveness of the", "metadata": {"headings": [{"headings_0": {"content": "The overall objective of the PFM audit was \u201cTo Assess the Effectiveness of the", "page": 54, "level": 2}}, {"headings_1": {"content": "Ministry of Water and Environment (MoWE) and Ministry of Health (MoH); to identify any", "page": 54, "level": 2}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Implementation of Public Financial Management System along the whole Budget cycle for", "metadata": {"headings": [{"headings_0": {"content": "The overall objective of the PFM audit was \u201cTo Assess the Effectiveness of the", "page": 54, "level": 2}}, {"headings_1": {"content": "Ministry of Water and Environment (MoWE) and Ministry of Health (MoH); to identify any", "page": 54, "level": 2}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the financial year 2022/2023.\u201d The assessment was undertaken on the following five (05)", "metadata": {"headings": [{"headings_0": {"content": "the financial year 2022/2023.\u201d The assessment was undertaken on the following five (05)", "page": 54, "level": 2}}, {"headings_1": {"content": "The overall objective of the PFM audit was \u201cTo Assess the Effectiveness of the", "page": 54, "level": 2}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "key PFM Processes;", "metadata": {"headings": [{"headings_0": {"content": "the financial year 2022/2023.\u201d The assessment was undertaken on the following five (05)", "page": 54, "level": 2}}, {"headings_1": {"content": "The overall objective of the PFM audit was \u201cTo Assess the Effectiveness of the", "page": 54, "level": 2}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "i) Macro-Economic Policy, Fiscal Policy and Strategic Budgeting;", "metadata": {"headings": [{"headings_0": {"content": "i) Macro-Economic Policy, Fiscal Policy and Strategic Budgeting;", "page": 54, "level": 4}}, {"headings_1": {"content": "the financial year 2022/2023.\u201d The assessment was undertaken on the following five (05)", "page": 54, "level": 2}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ii) Budget preparation; iii) Budget approval;", "metadata": {"headings": [{"headings_0": {"content": "i) Macro-Economic Policy, Fiscal Policy and Strategic Budgeting;", "page": 54, "level": 4}}, {"headings_1": {"content": "the financial year 2022/2023.\u201d The assessment was undertaken on the following five (05)", "page": 54, "level": 2}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "iv) Financial Management & Service Delivery; v) Accounting, Reporting & Oversight.", "metadata": {"headings": [{"headings_0": {"content": "iv) Financial Management & Service Delivery; v) Accounting, Reporting & Oversight.", "page": 54, "level": 4}}, {"headings_1": {"content": "i) Macro-Economic Policy, Fiscal Policy and Strategic Budgeting;", "page": 54, "level": 4}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Overall Finding", "metadata": {"headings": [{"headings_0": {"content": "Overall Finding", "page": 54, "level": 5}}, {"headings_1": {"content": "iv) Financial Management & Service Delivery; v) Accounting, Reporting & Oversight.", "page": 54, "level": 4}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The overall average Government PFM system performance based on the selected entities during the financial year 2022/23 was 3.0, out of the desired performance target grade", "metadata": {"headings": [{"headings_0": {"content": "Overall Finding", "page": 54, "level": 5}}, {"headings_1": {"content": "iv) Financial Management & Service Delivery; v) Accounting, Reporting & Oversight.", "page": 54, "level": 4}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of 4.0, which is fairly satisfactory performance. This implies that Government needs to", "metadata": {"headings": [{"headings_0": {"content": "of 4.0, which is fairly satisfactory performance. This implies that Government needs to", "page": 54, "level": 2}}, {"headings_1": {"content": "Overall Finding", "page": 54, "level": 5}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "54", "metadata": {"headings": [{"headings_0": {"content": "of 4.0, which is fairly satisfactory performance. This implies that Government needs to", "page": 54, "level": 2}}, {"headings_1": {"content": "Overall Finding", "page": 54, "level": 5}}], "page": 54, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "review the PFM reforms and address the areas of improvement identified, so as to realize the intended objectives as outlined in the National PFM Reform Strategy and the National", "metadata": {"headings": [{"headings_0": {"content": "review the PFM reforms and address the areas of improvement identified, so as to realize the intended objectives as outlined in the National PFM Reform Strategy and the National", "page": 55, "level": 4}}, {"headings_1": {"content": "of 4.0, which is fairly satisfactory performance. This implies that Government needs to", "page": 54, "level": 2}}], "page": 55, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Development Plan.", "metadata": {"headings": [{"headings_0": {"content": "review the PFM reforms and address the areas of improvement identified, so as to realize the intended objectives as outlined in the National PFM Reform Strategy and the National", "page": 55, "level": 4}}, {"headings_1": {"content": "of 4.0, which is fairly satisfactory performance. This implies that Government needs to", "page": 54, "level": 2}}], "page": 55, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I have also issued a separate detailed audit report in regard to the PFM audit.", "metadata": {"headings": [{"headings_0": {"content": "I have also issued a separate detailed audit report in regard to the PFM audit.", "page": 55, "level": 2}}, {"headings_1": {"content": "review the PFM reforms and address the areas of improvement identified, so as to realize the intended objectives as outlined in the National PFM Reform Strategy and the National", "page": 55, "level": 4}}], "page": 55, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "John F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "John F. S. Muwanga", "page": 55, "level": 2}}, {"headings_1": {"content": "I have also issued a separate detailed audit report in regard to the PFM audit.", "page": 55, "level": 2}}], "page": 55, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 55, "level": 5}}, {"headings_1": {"content": "John F. S. Muwanga", "page": 55, "level": 2}}], "page": 55, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "29th December 2023 \n55", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 55, "level": 5}}, {"headings_1": {"content": "John F. S. Muwanga", "page": 55, "level": 2}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 55, "level": 5}}, {"headings_1": {"content": "John F. S. Muwanga", "page": 55, "level": 2}}]], "page": 55, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.2 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED SUMMARY STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND", "metadata": {"headings": [{"headings_0": {"content": "2.2 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED SUMMARY STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND", "page": 56, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 55, "level": 5}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "STATE ENTERPRISES FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "2.2 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED SUMMARY STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND", "page": 56, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 55, "level": 5}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.2.1 Review of the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Review of the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 56, "level": 5}}, {"headings_1": {"content": "2.2 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED SUMMARY STATEMENT OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND", "page": 56, "level": 5}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "According to Section 3 of the Public Finance Management Act (PFMA), 2015 (as amended); \u201cA Public Corporation means an authority established by an Act of Parliament other than a local Government which receives a contribution from public funds, and any public body which in a financial year receives any income from public funds\u201d. Similarly, \u201cA State Enterprise means a body established under any Act other than the Company\u2019s Act or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "metadata": {"headings": [{"headings_0": {"content": "According to Section 3 of the Public Finance Management Act (PFMA), 2015 (as amended); \u201cA Public Corporation means an authority established by an Act of Parliament other than a local Government which receives a contribution from public funds, and any public body which in a financial year receives any income from public funds\u201d. Similarly, \u201cA State Enterprise means a body established under any Act other than the Company\u2019s Act or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 56, "level": 1}}, {"headings_1": {"content": "2.2.1 Review of the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 56, "level": 5}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In line with the PFMA, 2015, I reviewed the Consolidated Summary Statement of the", "metadata": {"headings": [{"headings_0": {"content": "In line with the PFMA, 2015, I reviewed the Consolidated Summary Statement of the", "page": 56, "level": 2}}, {"headings_1": {"content": "According to Section 3 of the Public Finance Management Act (PFMA), 2015 (as amended); \u201cA Public Corporation means an authority established by an Act of Parliament other than a local Government which receives a contribution from public funds, and any public body which in a financial year receives any income from public funds\u201d. Similarly, \u201cA State Enterprise means a body established under any Act other than the Company\u2019s Act or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 56, "level": 1}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Financial Performance of Public Corporations and State Enterprises for the year ended 30th June 2023, and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "In line with the PFMA, 2015, I reviewed the Consolidated Summary Statement of the", "page": 56, "level": 2}}, {"headings_1": {"content": "According to Section 3 of the Public Finance Management Act (PFMA), 2015 (as amended); \u201cA Public Corporation means an authority established by an Act of Parliament other than a local Government which receives a contribution from public funds, and any public body which in a financial year receives any income from public funds\u201d. Similarly, \u201cA State Enterprise means a body established under any Act other than the Company\u2019s Act or a local Government council, and a company registered under the company\u2019s Act in which the Government or a state enterprise has controlling interest\u201d.", "page": 56, "level": 1}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a) Completeness of the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "a) Completeness of the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 56, "level": 5}}, {"headings_1": {"content": "In line with the PFMA, 2015, I reviewed the Consolidated Summary Statement of the", "page": 56, "level": 2}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for Finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises and Companies where Government has controlling interest.", "metadata": {"headings": [{"headings_0": {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for Finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises and Companies where Government has controlling interest.", "page": 56, "level": 4}}, {"headings_1": {"content": "a) Completeness of the Consolidated Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 56, "level": 5}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Furthermore, Section 51(2) of PFMA, 2015 provides that, the Accounting Officer of a public", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, Section 51(2) of PFMA, 2015 provides that, the Accounting Officer of a public", "page": 56, "level": 2}}, {"headings_1": {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for Finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises and Companies where Government has controlling interest.", "page": 56, "level": 4}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "corporation shall, within two months after the end of each financial year, using the format", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, Section 51(2) of PFMA, 2015 provides that, the Accounting Officer of a public", "page": 56, "level": 2}}, {"headings_1": {"content": "Section 52 (1c) of the Public Finance Management Act (PFMA), 2015 requires the Accountant General, within three months after the end of each financial year, to prepare and submit to the Minister responsible for Finance and the Auditor General the consolidated summary statement of the financial performance of Public Corporations, State Enterprises and Companies where Government has controlling interest.", "page": 56, "level": 4}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "prescribed by the Accountant General, prepare and submit to the Accountant General, a", "metadata": {"headings": [{"headings_0": {"content": "prescribed by the Accountant General, prepare and submit to the Accountant General, a", "page": 56, "level": 2}}, {"headings_1": {"content": "Furthermore, Section 51(2) of PFMA, 2015 provides that, the Accounting Officer of a public", "page": 56, "level": 2}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "summary statement of financial performance of the public corporation and give a copy of", "metadata": {"headings": [{"headings_0": {"content": "prescribed by the Accountant General, prepare and submit to the Accountant General, a", "page": 56, "level": 2}}, {"headings_1": {"content": "Furthermore, Section 51(2) of PFMA, 2015 provides that, the Accounting Officer of a public", "page": 56, "level": 2}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the summary statement to the Secretary to the Treasury.", "metadata": {"headings": [{"headings_0": {"content": "the summary statement to the Secretary to the Treasury.", "page": 56, "level": 2}}, {"headings_1": {"content": "prescribed by the Accountant General, prepare and submit to the Accountant General, a", "page": 56, "level": 2}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that seventy-seven (77) public corporations and state enterprises were supposed", "metadata": {"headings": [{"headings_0": {"content": "the summary statement to the Secretary to the Treasury.", "page": 56, "level": 2}}, {"headings_1": {"content": "prescribed by the Accountant General, prepare and submit to the Accountant General, a", "page": 56, "level": 2}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "to be consolidated (Appendix 1 refers) in accordance with Section 52 (1c) of the Public Finance Management Act (PFMA), 2015. However, only sixty-two (62) entities were consolidated, of which twenty-one (21) were consolidated under Uganda Development", "metadata": {"headings": [{"headings_0": {"content": "to be consolidated (Appendix 1 refers) in accordance with Section 52 (1c) of the Public Finance Management Act (PFMA), 2015. However, only sixty-two (62) entities were consolidated, of which twenty-one (21) were consolidated under Uganda Development", "page": 56, "level": 4}}, {"headings_1": {"content": "the summary statement to the Secretary to the Treasury.", "page": 56, "level": 2}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Corporation (UDC), four (4) under National Enterprises Corporation (NEC) and two (2)", "metadata": {"headings": [{"headings_0": {"content": "to be consolidated (Appendix 1 refers) in accordance with Section 52 (1c) of the Public Finance Management Act (PFMA), 2015. However, only sixty-two (62) entities were consolidated, of which twenty-one (21) were consolidated under Uganda Development", "page": 56, "level": 4}}, {"headings_1": {"content": "the summary statement to the Secretary to the Treasury.", "page": 56, "level": 2}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "under Uganda National Oil Company (UNOC), leaving fifteen (15) entities not", "metadata": {"headings": [{"headings_0": {"content": "under Uganda National Oil Company (UNOC), leaving fifteen (15) entities not", "page": 56, "level": 2}}, {"headings_1": {"content": "to be consolidated (Appendix 1 refers) in accordance with Section 52 (1c) of the Public Finance Management Act (PFMA), 2015. However, only sixty-two (62) entities were consolidated, of which twenty-one (21) were consolidated under Uganda Development", "page": 56, "level": 4}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "consolidated.", "metadata": {"headings": [{"headings_0": {"content": "under Uganda National Oil Company (UNOC), leaving fifteen (15) entities not", "page": 56, "level": 2}}, {"headings_1": {"content": "to be consolidated (Appendix 1 refers) in accordance with Section 52 (1c) of the Public Finance Management Act (PFMA), 2015. However, only sixty-two (62) entities were consolidated, of which twenty-one (21) were consolidated under Uganda Development", "page": 56, "level": 4}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I further noted that of the fifteen (15) entities not consolidated by the Accountant General,", "metadata": {"headings": [{"headings_0": {"content": "I further noted that of the fifteen (15) entities not consolidated by the Accountant General,", "page": 56, "level": 2}}, {"headings_1": {"content": "under Uganda National Oil Company (UNOC), leaving fifteen (15) entities not", "page": 56, "level": 2}}], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "twelve (11) were disclosed and four (4) were not disclosed in the consolidated summary statements. The table below refers. \n56", "metadata": {"headings": [{"headings_0": {"content": "I further noted that of the fifteen (15) entities not consolidated by the Accountant General,", "page": 56, "level": 2}}, {"headings_1": {"content": "under Uganda National Oil Company (UNOC), leaving fifteen (15) entities not", "page": 56, "level": 2}}, [{"headings_0": {"content": "I further noted that of the fifteen (15) entities not consolidated by the Accountant General,", "page": 56, "level": 2}}, {"headings_1": {"content": "under Uganda National Oil Company (UNOC), leaving fifteen (15) entities not", "page": 56, "level": 2}}]], "page": 56, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 20: Showing entities not consolidated", "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing entities not consolidated", "page": 57, "level": 2}}, {"headings_1": {"content": "I further noted that of the fifteen (15) entities not consolidated by the Accountant General,", "page": 56, "level": 2}}], "page": 57, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [[null, "**Entity Name**", "**Remark**"], ["**1**", "UGMA Engineering Corporation Limited", "Did not submit Financial Statements on time."], ["**2**", "Enterprise Uganda Limited", "Company Limited by Guarantee"], ["**3**", "Uganda Energy Credit Capitalization Co. Ltd", "Company Limited by Guarantee"], ["**4**", "Nakivubo War Memorial Stadium", "Concession"], ["**5**", "Uganda Crane Industries Ltd.", "Reason for non-consolidation not Availed"], ["**6**", "Production Enterprises Corporation Limited", "Reason for non-consolidation not Availed"], ["**7**", "Kampala Industries and Business Park Limited", "Reason for non-consolidation not Availed"], ["**8**", "Science and Technology Equipment Production (Unit) Ltd", "Reason for non-consolidation not Availed"], ["**9**", "Housing Finance Investments", "Reason for non-consolidation not Availed"], ["**10**", "Bujagali Energy Limited", "Concession"], ["**11**", "Dairy Corporation Limited", "Reason for non-consolidation not Availed"], ["", "**Entities not disclosed in the summary Statement**", null], ["**12**", "Uganda Fisheries Enterprises Limited", "Reason for non-consolidation not Availed"], ["**13**", "Insurance Training college", "Reason for non-consolidation not Availed"], ["**14**", "Uganda Telecommunications Corporation Limited(UTCL)", "Reason for non-consolidation not Availed"], ["**15**", "Uganda Hotel and Tourism Training Institute", "Reason for non-consolidation not Availed"]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing entities not consolidated", "page": 57, "level": 2}}, {"headings_1": {"content": "I further noted that of the fifteen (15) entities not consolidated by the Accountant General,", "page": 56, "level": 2}}], "page": 57, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Entities Disclosed in the Summary Statement", "None"], "type": "table"}}, {"content": "I also noted that whereas eleven (11) Companies were stated as not consolidated in the", "metadata": {"headings": [{"headings_0": {"content": "I also noted that whereas eleven (11) Companies were stated as not consolidated in the", "page": 57, "level": 2}}, {"headings_1": {"content": "Table 20: Showing entities not consolidated", "page": 57, "level": 2}}], "page": 57, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "consolidated summary statement of financial performance of public corporations and state enterprises due to their management not being traceable or dormant, the listing of the eleven (11) companies was not disclosed in the summary statement.", "metadata": {"headings": [{"headings_0": {"content": "I also noted that whereas eleven (11) Companies were stated as not consolidated in the", "page": 57, "level": 2}}, {"headings_1": {"content": "Table 20: Showing entities not consolidated", "page": 57, "level": 2}}], "page": 57, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In the absence of the summary performance of the above mentioned entities, the", "metadata": {"headings": [{"headings_0": {"content": "In the absence of the summary performance of the above mentioned entities, the", "page": 57, "level": 2}}, {"headings_1": {"content": "I also noted that whereas eleven (11) Companies were stated as not consolidated in the", "page": 57, "level": 2}}], "page": 57, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "consolidated summary statement of financial performance of public corporations and state enterprises does not reflect the accurate status of government ownership and interest.", "metadata": {"headings": [{"headings_0": {"content": "In the absence of the summary performance of the above mentioned entities, the", "page": 57, "level": 2}}, {"headings_1": {"content": "I also noted that whereas eleven (11) Companies were stated as not consolidated in the", "page": 57, "level": 2}}], "page": 57, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In addition, I noted that Government does not maintain a comprehensive database of Public Corporations and State Enterprises to enable independent verification of the", "metadata": {"headings": [{"headings_0": {"content": "In addition, I noted that Government does not maintain a comprehensive database of Public Corporations and State Enterprises to enable independent verification of the", "page": 57, "level": 4}}, {"headings_1": {"content": "In the absence of the summary performance of the above mentioned entities, the", "page": 57, "level": 2}}], "page": 57, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "number of entities consolidated in the summary statement.", "metadata": {"headings": [{"headings_0": {"content": "In addition, I noted that Government does not maintain a comprehensive database of Public Corporations and State Enterprises to enable independent verification of the", "page": 57, "level": 4}}, {"headings_1": {"content": "In the absence of the summary performance of the above mentioned entities, the", "page": 57, "level": 2}}], "page": 57, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In the absence of a comprehensive database, I was not able to ascertain the completeness", "metadata": {"headings": [{"headings_0": {"content": "In the absence of a comprehensive database, I was not able to ascertain the completeness", "page": 57, "level": 2}}, {"headings_1": {"content": "In addition, I noted that Government does not maintain a comprehensive database of Public Corporations and State Enterprises to enable independent verification of the", "page": 57, "level": 4}}], "page": 57, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of the submitted consolidated summary statement of financial performance of public corporations and state enterprises.", "metadata": {"headings": [{"headings_0": {"content": "In the absence of a comprehensive database, I was not able to ascertain the completeness", "page": 57, "level": 2}}, {"headings_1": {"content": "In addition, I noted that Government does not maintain a comprehensive database of Public Corporations and State Enterprises to enable independent verification of the", "page": 57, "level": 4}}], "page": 57, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accountant General to establish a comprehensive database for all Public", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accountant General to establish a comprehensive database for all Public", "page": 57, "level": 2}}, {"headings_1": {"content": "In the absence of a comprehensive database, I was not able to ascertain the completeness", "page": 57, "level": 2}}], "page": 57, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Corporations and State Enterprises which should capture information such as; Name of", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accountant General to establish a comprehensive database for all Public", "page": 57, "level": 2}}, {"headings_1": {"content": "In the absence of a comprehensive database, I was not able to ascertain the completeness", "page": 57, "level": 2}}], "page": 57, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "entity, Business/Industry, Location, Shareholding, Share Capital, Directors, E-mail", "metadata": {"headings": [{"headings_0": {"content": "entity, Business/Industry, Location, Shareholding, Share Capital, Directors, E-mail", "page": 57, "level": 2}}, {"headings_1": {"content": "I advised the Accountant General to establish a comprehensive database for all Public", "page": 57, "level": 2}}], "page": 57, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "addresses, among others, to enable the conduct of an independent verification. \n57", "metadata": {"headings": [{"headings_0": {"content": "entity, Business/Industry, Location, Shareholding, Share Capital, Directors, E-mail", "page": 57, "level": 2}}, {"headings_1": {"content": "I advised the Accountant General to establish a comprehensive database for all Public", "page": 57, "level": 2}}, [{"headings_0": {"content": "entity, Business/Industry, Location, Shareholding, Share Capital, Directors, E-mail", "page": 57, "level": 2}}, {"headings_1": {"content": "I advised the Accountant General to establish a comprehensive database for all Public", "page": 57, "level": 2}}]], "page": 57, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Review of the Process of Consolidation of the Summary Statement of Financial Performance of Public Corporations and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "b) Review of the Process of Consolidation of the Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 58, "level": 5}}, {"headings_1": {"content": "entity, Business/Industry, Location, Shareholding, Share Capital, Directors, E-mail", "page": 57, "level": 2}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The process of consolidation of the summary statement of financial performance of public", "metadata": {"headings": [{"headings_0": {"content": "The process of consolidation of the summary statement of financial performance of public", "page": 58, "level": 2}}, {"headings_1": {"content": "b) Review of the Process of Consolidation of the Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 58, "level": 5}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "corporations and state enterprises commences with the issuance of the request for submission letter by the Accountant General to the consolidating entities. The Accounting", "metadata": {"headings": [{"headings_0": {"content": "The process of consolidation of the summary statement of financial performance of public", "page": 58, "level": 2}}, {"headings_1": {"content": "b) Review of the Process of Consolidation of the Summary Statement of Financial Performance of Public Corporations and State Enterprises", "page": 58, "level": 5}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Officers of the respective entities submit entity summary statement of financial", "metadata": {"headings": [{"headings_0": {"content": "Officers of the respective entities submit entity summary statement of financial", "page": 58, "level": 2}}, {"headings_1": {"content": "The process of consolidation of the summary statement of financial performance of public", "page": 58, "level": 2}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "performance basing on unaudited financial statements which are then used by the", "metadata": {"headings": [{"headings_0": {"content": "Officers of the respective entities submit entity summary statement of financial", "page": 58, "level": 2}}, {"headings_1": {"content": "The process of consolidation of the summary statement of financial performance of public", "page": 58, "level": 2}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Accountant General to prepare the initial Draft Consolidated Summary Statement.", "metadata": {"headings": [{"headings_0": {"content": "Accountant General to prepare the initial Draft Consolidated Summary Statement.", "page": 58, "level": 2}}, {"headings_1": {"content": "Officers of the respective entities submit entity summary statement of financial", "page": 58, "level": 2}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that when the entity financial statements were audited and adjustments made, the Accounting Officers were not submitting adjusted summary financial performance statements, arising from adjusted accounts, to Accountant General. As a result, I noted", "metadata": {"headings": [{"headings_0": {"content": "I noted that when the entity financial statements were audited and adjustments made, the Accounting Officers were not submitting adjusted summary financial performance statements, arising from adjusted accounts, to Accountant General. As a result, I noted", "page": 58, "level": 4}}, {"headings_1": {"content": "Accountant General to prepare the initial Draft Consolidated Summary Statement.", "page": 58, "level": 2}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "variances between amounts in the entity audited financial statements and the corresponding amounts in the consolidated summary statement prepared by the", "metadata": {"headings": [{"headings_0": {"content": "I noted that when the entity financial statements were audited and adjustments made, the Accounting Officers were not submitting adjusted summary financial performance statements, arising from adjusted accounts, to Accountant General. As a result, I noted", "page": 58, "level": 4}}, {"headings_1": {"content": "Accountant General to prepare the initial Draft Consolidated Summary Statement.", "page": 58, "level": 2}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Accountant General as shown in the Appendix 2;", "metadata": {"headings": [{"headings_0": {"content": "Accountant General as shown in the Appendix 2;", "page": 58, "level": 2}}, {"headings_1": {"content": "I noted that when the entity financial statements were audited and adjustments made, the Accounting Officers were not submitting adjusted summary financial performance statements, arising from adjusted accounts, to Accountant General. As a result, I noted", "page": 58, "level": 4}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The variances were attributed to the failure by entities to submit the adjusted summary statement of financial performance after audit, to the Accountant General. This was also", "metadata": {"headings": [{"headings_0": {"content": "The variances were attributed to the failure by entities to submit the adjusted summary statement of financial performance after audit, to the Accountant General. This was also", "page": 58, "level": 4}}, {"headings_1": {"content": "Accountant General as shown in the Appendix 2;", "page": 58, "level": 2}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "attributed to absence of the reporting guidelines to streamline the consolidation process. \nI advised the Accountant General to consider issuing reporting guidelines to all consolidating entities to streamline the consolidation process, to ensure that only audited and adjusted amounts in the entity summary statements form a basis for the final consolidation.", "metadata": {"headings": [{"headings_0": {"content": "The variances were attributed to the failure by entities to submit the adjusted summary statement of financial performance after audit, to the Accountant General. This was also", "page": 58, "level": 4}}, {"headings_1": {"content": "Accountant General as shown in the Appendix 2;", "page": 58, "level": 2}}, [{"headings_0": {"content": "The variances were attributed to the failure by entities to submit the adjusted summary statement of financial performance after audit, to the Accountant General. This was also", "page": 58, "level": 4}}, {"headings_1": {"content": "Accountant General as shown in the Appendix 2;", "page": 58, "level": 2}}]], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2.2.2 Review of Financial Performance of Public Corporations and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Review of Financial Performance of Public Corporations and State Enterprises", "page": 58, "level": 5}}, {"headings_1": {"content": "The variances were attributed to the failure by entities to submit the adjusted summary statement of financial performance after audit, to the Accountant General. This was also", "page": 58, "level": 4}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) owns shares in a number of Public Corporations and State Enterprises. These enterprises, which are independently managed, are supposed to operate efficiently, make profits and pay dividends to Government. Their financial", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda (GoU) owns shares in a number of Public Corporations and State Enterprises. These enterprises, which are independently managed, are supposed to operate efficiently, make profits and pay dividends to Government. Their financial", "page": 58, "level": 4}}, {"headings_1": {"content": "2.2.2 Review of Financial Performance of Public Corporations and State Enterprises", "page": 58, "level": 5}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "performance is therefore of interest to Government. \nAs noted in my previous reports, the Government Consolidated Summary Statement of", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda (GoU) owns shares in a number of Public Corporations and State Enterprises. These enterprises, which are independently managed, are supposed to operate efficiently, make profits and pay dividends to Government. Their financial", "page": 58, "level": 4}}, {"headings_1": {"content": "2.2.2 Review of Financial Performance of Public Corporations and State Enterprises", "page": 58, "level": 5}}, [{"headings_0": {"content": "The Government of Uganda (GoU) owns shares in a number of Public Corporations and State Enterprises. These enterprises, which are independently managed, are supposed to operate efficiently, make profits and pay dividends to Government. Their financial", "page": 58, "level": 4}}, {"headings_1": {"content": "2.2.2 Review of Financial Performance of Public Corporations and State Enterprises", "page": 58, "level": 5}}]], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "financial performance of public corporations and State enterprises only reports on;", "metadata": {"headings": [{"headings_0": {"content": "financial performance of public corporations and State enterprises only reports on;", "page": 58, "level": 2}}, {"headings_1": {"content": "The Government of Uganda (GoU) owns shares in a number of Public Corporations and State Enterprises. These enterprises, which are independently managed, are supposed to operate efficiently, make profits and pay dividends to Government. Their financial", "page": 58, "level": 4}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "government shareholding, total income, total expenditure, dividends declared, retained", "metadata": {"headings": [{"headings_0": {"content": "financial performance of public corporations and State enterprises only reports on;", "page": 58, "level": 2}}, {"headings_1": {"content": "The Government of Uganda (GoU) owns shares in a number of Public Corporations and State Enterprises. These enterprises, which are independently managed, are supposed to operate efficiently, make profits and pay dividends to Government. Their financial", "page": 58, "level": 4}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "earnings, and net worth of entities. However, key performance assessment parameters,", "metadata": {"headings": [{"headings_0": {"content": "earnings, and net worth of entities. However, key performance assessment parameters,", "page": 58, "level": 2}}, {"headings_1": {"content": "financial performance of public corporations and State enterprises only reports on;", "page": 58, "level": 2}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "such as; profitability, return on assets, liquidity assessment, and debt analysis are not", "metadata": {"headings": [{"headings_0": {"content": "earnings, and net worth of entities. However, key performance assessment parameters,", "page": 58, "level": 2}}, {"headings_1": {"content": "financial performance of public corporations and State enterprises only reports on;", "page": 58, "level": 2}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "reported on. As a result, I computed these ratios using audited financial statements for further analysis of performance of Public Corporations and State Enterprises.", "metadata": {"headings": [{"headings_0": {"content": "reported on. As a result, I computed these ratios using audited financial statements for further analysis of performance of Public Corporations and State Enterprises.", "page": 58, "level": 4}}, {"headings_1": {"content": "earnings, and net worth of entities. However, key performance assessment parameters,", "page": 58, "level": 2}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I assessed a total of twenty (28) entities out of the 77 Public Corporations and State", "metadata": {"headings": [{"headings_0": {"content": "reported on. As a result, I computed these ratios using audited financial statements for further analysis of performance of Public Corporations and State Enterprises.", "page": 58, "level": 4}}, {"headings_1": {"content": "earnings, and net worth of entities. However, key performance assessment parameters,", "page": 58, "level": 2}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Enterprises.", "metadata": {"headings": [{"headings_0": {"content": "Enterprises.", "page": 58, "level": 2}}, {"headings_1": {"content": "reported on. As a result, I computed these ratios using audited financial statements for further analysis of performance of Public Corporations and State Enterprises.", "page": 58, "level": 4}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "From the financial performance analysis undertaken, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "From the financial performance analysis undertaken, I noted the following;", "page": 58, "level": 2}}, {"headings_1": {"content": "Enterprises.", "page": 58, "level": 2}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "58", "metadata": {"headings": [{"headings_0": {"content": "From the financial performance analysis undertaken, I noted the following;", "page": 58, "level": 2}}, {"headings_1": {"content": "Enterprises.", "page": 58, "level": 2}}], "page": 58, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Profitability of Enterprises", "metadata": {"headings": [{"headings_0": {"content": "c) Profitability of Enterprises", "page": 59, "level": 5}}, {"headings_1": {"content": "From the financial performance analysis undertaken, I noted the following;", "page": 58, "level": 2}}], "page": 59, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I analysed profitability of twenty (23) public corporations and state enterprises and noted that only fourteen (14) made profits/surplus in the year under review, with Uganda Electricity Transmission Company Limited (UETCL), National Water and Sewerage Corporation (NWSC), Civil Aviation Authority (CAA) Uganda Electricity Generation Company (UEGCL) and National Housing and Construction Company Limited posting profits of UGX.95Bn, UGX.41Bn, UGX.40Bn, UGX.34Bn and UGX.33Bn, respectively. I", "metadata": {"headings": [{"headings_0": {"content": "I analysed profitability of twenty (23) public corporations and state enterprises and noted that only fourteen (14) made profits/surplus in the year under review, with Uganda Electricity Transmission Company Limited (UETCL), National Water and Sewerage Corporation (NWSC), Civil Aviation Authority (CAA) Uganda Electricity Generation Company (UEGCL) and National Housing and Construction Company Limited posting profits of UGX.95Bn, UGX.41Bn, UGX.40Bn, UGX.34Bn and UGX.33Bn, respectively. I", "page": 59, "level": 1}}, {"headings_1": {"content": "c) Profitability of Enterprises", "page": 59, "level": 5}}], "page": 59, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "further noted that the significant increase in UETCL\u2019s surplus was as a result of a foreign", "metadata": {"headings": [{"headings_0": {"content": "I analysed profitability of twenty (23) public corporations and state enterprises and noted that only fourteen (14) made profits/surplus in the year under review, with Uganda Electricity Transmission Company Limited (UETCL), National Water and Sewerage Corporation (NWSC), Civil Aviation Authority (CAA) Uganda Electricity Generation Company (UEGCL) and National Housing and Construction Company Limited posting profits of UGX.95Bn, UGX.41Bn, UGX.40Bn, UGX.34Bn and UGX.33Bn, respectively. I", "page": 59, "level": 1}}, {"headings_1": {"content": "c) Profitability of Enterprises", "page": 59, "level": 5}}], "page": 59, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "exchange gain of UGX.60.16Bn recognised during the year.", "metadata": {"headings": [{"headings_0": {"content": "exchange gain of UGX.60.16Bn recognised during the year.", "page": 59, "level": 2}}, {"headings_1": {"content": "I analysed profitability of twenty (23) public corporations and state enterprises and noted that only fourteen (14) made profits/surplus in the year under review, with Uganda Electricity Transmission Company Limited (UETCL), National Water and Sewerage Corporation (NWSC), Civil Aviation Authority (CAA) Uganda Electricity Generation Company (UEGCL) and National Housing and Construction Company Limited posting profits of UGX.95Bn, UGX.41Bn, UGX.40Bn, UGX.34Bn and UGX.33Bn, respectively. I", "page": 59, "level": 1}}], "page": 59, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In comparison with the previous year, a number of state enterprises and corporations including; Uganda Electricity Distribution Company, Uganda Printing and Publishing", "metadata": {"headings": [{"headings_0": {"content": "In comparison with the previous year, a number of state enterprises and corporations including; Uganda Electricity Distribution Company, Uganda Printing and Publishing", "page": 59, "level": 4}}, {"headings_1": {"content": "exchange gain of UGX.60.16Bn recognised during the year.", "page": 59, "level": 2}}], "page": 59, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Corporation, New Vision Printing and Publishing Company Limited, Uganda Air Cargo Corporation, Uganda Railways Corporation and Uganda National Airlines Company", "metadata": {"headings": [{"headings_0": {"content": "In comparison with the previous year, a number of state enterprises and corporations including; Uganda Electricity Distribution Company, Uganda Printing and Publishing", "page": 59, "level": 4}}, {"headings_1": {"content": "exchange gain of UGX.60.16Bn recognised during the year.", "page": 59, "level": 2}}], "page": 59, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "registered an increment in losses. The table below refers.", "metadata": {"headings": [{"headings_0": {"content": "registered an increment in losses. The table below refers.", "page": 59, "level": 2}}, {"headings_1": {"content": "In comparison with the previous year, a number of state enterprises and corporations including; Uganda Electricity Distribution Company, Uganda Printing and Publishing", "page": 59, "level": 4}}], "page": 59, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Losses may affect the entities\u2019 ability to meet future obligations or investments.", "metadata": {"headings": [{"headings_0": {"content": "registered an increment in losses. The table below refers.", "page": 59, "level": 2}}, {"headings_1": {"content": "In comparison with the previous year, a number of state enterprises and corporations including; Uganda Electricity Distribution Company, Uganda Printing and Publishing", "page": 59, "level": 4}}], "page": 59, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}, {"headings_1": {"content": "registered an increment in losses. The table below refers.", "page": 59, "level": 2}}], "page": 59, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Uganda Electricity Transmission Company", "95", "37.70", "152", "The increase was majorly due to a foreign exchange gain of UGX.60.16Bn recognised during the year and increase in energy sales by UGX.35.298,000,0 from UGX 1,350,394,000 in the previous year."], ["**2**", "National Water and Sewerage Corporation", "41", "-38.87", "205", "Profitability of the Corporation has substantially improved through efficiency gains and business growth."], ["**3**", "Civil Aviation Authority", "40", "-10.83", "469", "In the previous year the reported deficit was largely attributed to the fact that the aviation industry especially on the African continent was still recovering from the negative effects of COVID-19."], ["**4**", "Uganda Electricity Generation Company", "34", "27.86", "22", "No Management response"], ["**5**", "National Housing and Construction Company Limited", "33", "15.38", "115", "Management attributed the profits improvement in the FY 20/21 and 22/23 to fair value gains on investment property, while the low profits registered in"]], "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}, {"headings_1": {"content": "registered an increment in losses. The table below refers.", "page": 59, "level": 2}}], "page": 59, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No .", "Entity", "2022/2 023 (UGX Bn)", "2021/2 022 (UGX Bn)", "% Increase /Decreas e", "Response"], "type": "table"}}, {"content": "59", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}, {"headings_1": {"content": "registered an increment in losses. The table below refers.", "page": 59, "level": 2}}], "page": 59, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["FY 21/22 was a result of the low sale of housing stock", null, null, null, null, null], ["**6**", "NEC Luwero Industries Limited", "8", "7.88", "2", "No Management response"], ["**7**", "NEC Construction Works & Engineering Limited", "5", "4.35", "15", "No Management response"], ["**8**", "NEC AGRO SMC Limited", "4", "1.64", "144", "No Management response"], ["**9**", "Mandela National Stadium", "2", "78.79", "-98", "The Accounting Officer explained that stadium was under renovation and upgrade by the UPDF Engineering Brigade and the surplus would improve once the facilities are fully rehabilitated and the company resumes normal operation"], ["**10**", "Insurance Training College", "2", "1.99", "0.5", "Management has put in place strategies to enhance revenue growth as well as manage costs to increase the surplus"], ["**11**", "Uganda Posts Limited", "0.905", "0.805", "12", "No Management response"], ["**12**", "Insurance Regulatory Authority", "0.44", "3.66", "-88", "No Management response"], ["**13**", "Soroti Fruits Limited", "0.824", "-5.50", "115", "Management is continuously improving its efficiency, and innovation in production, marketing and quality to increase revenue generation. Management is also lobbying for funding from the Government to help in implementing various marketing activities such as advertising, promotions, procurement of distribution infrastructure and putting in place international certifications such as FSSC 220000. The internationally recognized food safety certification will open global markets"]], "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}, {"headings_1": {"content": "registered an increment in losses. The table below refers.", "page": 59, "level": 2}}], "page": 60, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No .", "Entity", "2022/2 023 (UGX Bn)", "2021/2 022 (UGX Bn)", "% Increase /Decreas e", "Response"], "type": "table"}}, {"content": "60", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}, {"headings_1": {"content": "registered an increment in losses. The table below refers.", "page": 59, "level": 2}}], "page": 60, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**14**", "Nile Hotel International Limited", "0.926Bn", "-24.5", "103.7", "No Management response"], ["**15**", "NEC Uzima Limited", "0.16", "0.19", "-16", "management has negotiated for fair raw material prices in the running FYR 2023/2024 and some suppliers have responded positively while others are still being engaged which will reduce cost of production"], ["**16**", "NEC Farm Katonga Limited", "-0.07", "0.25", "-128", "the sales were affected by animal quarantines and dry spells in the cattle corridor."], ["**17**", "Uganda Electricity Distribution Company", "-2", "-0.09", "2122", "The net deficit was attributed to unclaimed depreciation charge disallowed by ERA is order to keep the tariff low"], ["**18**", "Uganda Printing and Publishing Corporation", "-3", "1.20", "-350", "No Management response"], ["**19**", "New Vision Printing and Publishing Company Limited", "-5", "0.99", "-605", "No Management response"], ["**20**", "Uganda Air Cargo Corporation", "-10", "-9.04", "11", "No Management response"], ["**21**", "Uganda Development corporation", "-24.8", "-6.4", "287", "No Management response"], ["**22**", "Uganda Railways Corporation", "-35.17", "-32.33", "9", "This is attributed to sharp increase in the administrative expenses which included contract staff salaries, legal expenses, consultancy services and consultancy and engineering design studies which increased from UGX 19.286Bn last year (2021/22) to 31.208 in the current year (2022/23)."], ["**23**", "Uganda National Airlines Company Limited", "-325", "-265.91", "22", "This was due to significant increase in direct cost by UGX.140.803bn representing an increase of 39.8%. The major cost drivers included; aviation fuel, Crew Allowances, Crew"]], "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}, {"headings_1": {"content": "registered an increment in losses. The table below refers.", "page": 59, "level": 2}}], "page": 61, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No .", "Entity", "2022/2 023 (UGX Bn)", "2021/2 022 (UGX Bn)", "% Increase /Decreas e", "Response"], "type": "table"}}, {"content": "61", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}, {"headings_1": {"content": "registered an increment in losses. The table below refers.", "page": 59, "level": 2}}], "page": 61, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["salaries and Pilot Training, and depreciation."]], "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}, {"headings_1": {"content": "registered an increment in losses. The table below refers.", "page": 59, "level": 2}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No ."], "type": "table"}}, {"content": "Similarly, I assessed the profitability of the 5 financial institutions and noted that all the 5", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}, {"headings_1": {"content": "registered an increment in losses. The table below refers.", "page": 59, "level": 2}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "institutions were profitable for the 2 consecutive years. However, the profitability of Bank", "metadata": {"headings": [{"headings_0": {"content": "institutions were profitable for the 2 consecutive years. However, the profitability of Bank", "page": 62, "level": 2}}, {"headings_1": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of Uganda and Microfinance Support Centre Ltd declined by 54.03% and 67.5% respectively from the previous year. The details are shown in table below;", "metadata": {"headings": [{"headings_0": {"content": "institutions were profitable for the 2 consecutive years. However, the profitability of Bank", "page": 62, "level": 2}}, {"headings_1": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 22: Profitability for the Financial Institutions", "metadata": {"headings": [{"headings_0": {"content": "Table 22: Profitability for the Financial Institutions", "page": 62, "level": 2}}, {"headings_1": {"content": "institutions were profitable for the 2 consecutive years. However, the profitability of Bank", "page": 62, "level": 2}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Bank of Uganda", "231.2", "502.9", "-54.03", "No management response"], ["**2**", "Housing Finance Bank", "58.5", "40.9", "43.03", "No management response"], ["**3**", "Uganda Development Bank Ltd", "42.5", "38.8", "9.54", "No management response"], ["**4**", "Post Bank Limited", "15.1", "12.2", "23.77", "No management response"], ["**5**", "Microfinance Support Centre Ltd", "3.61", "11.1", "-67.48", "No management response"]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Profitability for the Financial Institutions", "page": 62, "level": 2}}, {"headings_1": {"content": "institutions were profitable for the 2 consecutive years. However, the profitability of Bank", "page": 62, "level": 2}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "2022/202 3 (UGX Bn)", "2021/2022 (UGX Bn)", "% Increase /Decreas e", "Response"], "type": "table"}}, {"content": "I advised the entities to develop clear strategies to improve operations and adopt efficient", "metadata": {"headings": [{"headings_0": {"content": "I advised the entities to develop clear strategies to improve operations and adopt efficient", "page": 62, "level": 2}}, {"headings_1": {"content": "Table 22: Profitability for the Financial Institutions", "page": 62, "level": 2}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "financial management practices to lower operating costs and increase revenue generation. Government should also consider recapitalizing the most affected entities to revamp their operations.", "metadata": {"headings": [{"headings_0": {"content": "I advised the entities to develop clear strategies to improve operations and adopt efficient", "page": 62, "level": 2}}, {"headings_1": {"content": "Table 22: Profitability for the Financial Institutions", "page": 62, "level": 2}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d) Operating Margin", "metadata": {"headings": [{"headings_0": {"content": "d) Operating Margin", "page": 62, "level": 5}}, {"headings_1": {"content": "I advised the entities to develop clear strategies to improve operations and adopt efficient", "page": 62, "level": 2}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I analysed the Operating margin of fifteen (15) public corporations and state enterprises", "metadata": {"headings": [{"headings_0": {"content": "I analysed the Operating margin of fifteen (15) public corporations and state enterprises", "page": 62, "level": 2}}, {"headings_1": {"content": "d) Operating Margin", "page": 62, "level": 5}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to measures the extent to which they were able to meet their operating costs, while", "metadata": {"headings": [{"headings_0": {"content": "I analysed the Operating margin of fifteen (15) public corporations and state enterprises", "page": 62, "level": 2}}, {"headings_1": {"content": "d) Operating Margin", "page": 62, "level": 5}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "remaining profitable and I noted that only Uganda Electricity Generation Company (22.5%) and Uganda Electricity Distribution Company (16.8%) had operating margin", "metadata": {"headings": [{"headings_0": {"content": "remaining profitable and I noted that only Uganda Electricity Generation Company (22.5%) and Uganda Electricity Distribution Company (16.8%) had operating margin", "page": 62, "level": 4}}, {"headings_1": {"content": "I analysed the Operating margin of fifteen (15) public corporations and state enterprises", "page": 62, "level": 2}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "higher than 15% which was considered good however these also declined from the previous year from 31.4% and 24.9% respectively.", "metadata": {"headings": [{"headings_0": {"content": "remaining profitable and I noted that only Uganda Electricity Generation Company (22.5%) and Uganda Electricity Distribution Company (16.8%) had operating margin", "page": 62, "level": 4}}, {"headings_1": {"content": "I analysed the Operating margin of fifteen (15) public corporations and state enterprises", "page": 62, "level": 2}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I further noted that despite having operating margin lower than 15%, the operating margins of; Civil Aviation Authority, Uganda Electricity Transmission Company, Uganda", "metadata": {"headings": [{"headings_0": {"content": "I further noted that despite having operating margin lower than 15%, the operating margins of; Civil Aviation Authority, Uganda Electricity Transmission Company, Uganda", "page": 62, "level": 4}}, {"headings_1": {"content": "remaining profitable and I noted that only Uganda Electricity Generation Company (22.5%) and Uganda Electricity Distribution Company (16.8%) had operating margin", "page": 62, "level": 4}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Posts Limited, New Vision Printing and Publishing Company Limited, National Water and", "metadata": {"headings": [{"headings_0": {"content": "I further noted that despite having operating margin lower than 15%, the operating margins of; Civil Aviation Authority, Uganda Electricity Transmission Company, Uganda", "page": 62, "level": 4}}, {"headings_1": {"content": "remaining profitable and I noted that only Uganda Electricity Generation Company (22.5%) and Uganda Electricity Distribution Company (16.8%) had operating margin", "page": 62, "level": 4}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Sewerage Corporation had improved from the prior year.", "metadata": {"headings": [{"headings_0": {"content": "Sewerage Corporation had improved from the prior year.", "page": 62, "level": 2}}, {"headings_1": {"content": "I further noted that despite having operating margin lower than 15%, the operating margins of; Civil Aviation Authority, Uganda Electricity Transmission Company, Uganda", "page": 62, "level": 4}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Additionally, despite having operating margin lower than 15%, the operating margins of; NEC Construction Works & Engineering Limited, NEC Uzima Limited, NEC AGRO SMC \n62 \nLimited, Insurance Regulatory Authority, Insurance Training College, Uganda National Airlines Company Limited, NEC Farm Katonga Limited, Uganda Railways Corporation had", "metadata": {"headings": [{"headings_0": {"content": "Sewerage Corporation had improved from the prior year.", "page": 62, "level": 2}}, {"headings_1": {"content": "I further noted that despite having operating margin lower than 15%, the operating margins of; Civil Aviation Authority, Uganda Electricity Transmission Company, Uganda", "page": 62, "level": 4}}, [{"headings_0": {"content": "Sewerage Corporation had improved from the prior year.", "page": 62, "level": 2}}, {"headings_1": {"content": "I further noted that despite having operating margin lower than 15%, the operating margins of; Civil Aviation Authority, Uganda Electricity Transmission Company, Uganda", "page": 62, "level": 4}}], [{"headings_0": {"content": "Sewerage Corporation had improved from the prior year.", "page": 62, "level": 2}}, {"headings_1": {"content": "I further noted that despite having operating margin lower than 15%, the operating margins of; Civil Aviation Authority, Uganda Electricity Transmission Company, Uganda", "page": 62, "level": 4}}]], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "further declined from the previous year. The table 4 below refers.", "metadata": {"headings": [{"headings_0": {"content": "further declined from the previous year. The table 4 below refers.", "page": 63, "level": 2}}, {"headings_1": {"content": "Sewerage Corporation had improved from the prior year.", "page": 62, "level": 2}}], "page": 63, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A decreased operating margin may indicate potential challenges to the company in", "metadata": {"headings": [{"headings_0": {"content": "further declined from the previous year. The table 4 below refers.", "page": 63, "level": 2}}, {"headings_1": {"content": "Sewerage Corporation had improved from the prior year.", "page": 62, "level": 2}}], "page": 63, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "covering operating costs, which poses a risk to the company\u2019s financial stability. It could", "metadata": {"headings": [{"headings_0": {"content": "covering operating costs, which poses a risk to the company\u2019s financial stability. It could", "page": 63, "level": 2}}, {"headings_1": {"content": "further declined from the previous year. The table 4 below refers.", "page": 63, "level": 2}}], "page": 63, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "also lead to challenges in investing in expansion.", "metadata": {"headings": [{"headings_0": {"content": "covering operating costs, which poses a risk to the company\u2019s financial stability. It could", "page": 63, "level": 2}}, {"headings_1": {"content": "further declined from the previous year. The table 4 below refers.", "page": 63, "level": 2}}], "page": 63, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 23: Operating Margin of Public Corporation and State Enterprises 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Operating Margin of Public Corporation and State Enterprises 2022/2023", "page": 63, "level": 2}}, {"headings_1": {"content": "covering operating costs, which poses a risk to the company\u2019s financial stability. It could", "page": 63, "level": 2}}], "page": 63, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [[null, null, "**2021/2022**", "", null, null], ["**1.**", "Uganda Electricity Generation Company", "22.50", "31.40", "-8.90", "This was attributed to increased administration costs arising from the takeover of Nalubaale- Kiira dam"], ["**2.**", "Uganda Electricity Distribution Company", "16.80", "24.9", "-8.1", "The performance decline was attributed to rising costs of sales and staff and administrative expenses. Additionally, there was a substantial decrease in lease revenue, by 46%, from UGX.14.914Nn to UGX.8.050Bn between the financial years 2021/22 and 2022/23. A decreasing operating margin signifies inefficiencies in operations."], ["**3.**", "Civil Aviation Authority", "12.30", "10.50", "1.80", "This is mainly attributed to increase in operating revenue from operation by 36.1% from last year due to continuous recovery of aviation industry from the negative effects of COVID -19."], ["**4.**", "Uganda Electricity Transmissio n Company", "9.00", "4.00", "5.00", "This increase can be primarily attributed to a decline in the Company\u2019s total expenses, indicating an increased proportion of revenues available to cover operational costs, thereby facilitating profit generation"]], "metadata": {"headings": [{"headings_0": {"content": "Table 23: Operating Margin of Public Corporation and State Enterprises 2022/2023", "page": 63, "level": 2}}, {"headings_1": {"content": "covering operating costs, which poses a risk to the company\u2019s financial stability. It could", "page": 63, "level": 2}}], "page": 63, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["S n", "Entity", "Operating Margin (%)", "None", "Increase/Decrea se", "Reason"], "type": "table"}}, {"content": "63", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Operating Margin of Public Corporation and State Enterprises 2022/2023", "page": 63, "level": 2}}, {"headings_1": {"content": "covering operating costs, which poses a risk to the company\u2019s financial stability. It could", "page": 63, "level": 2}}], "page": 63, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [[null, null, "**2021/2022**", "", null, null], ["**5.**", "Uganda Posts Limited", "8.6", "5.2", "3.4", "No Management response"], ["**6.**", "New Vision Printing and Publishing Company Limited", "6.23", "0.89", "5.34", "No Management response"], ["**7.**", "National Water and Sewerage Corporation", "5.90", "-0.26", "6.16", "The profitability of the Corporation has substantially improved through efficiency gains and business growth."], ["**8.**", "NEC Constructio n Works & Engineering Limited", "5.9", "8.8", "-2.90", "This was attributed to persistent global price increases in the foreign exchange rate and construction materials. In addition, some of the projects are executed at cost and more so projects of National interest and in-house projects."], ["**9.**", "NEC Uzima Limited", "5.1", "6.2", "-1.10", "There were effects of increase in operational costs such as fuel and raw materials, which reduced the operating margin in totality."], ["**10.**", "NEC AGRO SMC Limited", "5.1", "7.4", "-2.30", "The Main source of revenue is derived from food supply to the MODVA. Putting a margin of 15% will make our prices uncompetitive hence loss of business. Management has instituted a number of measures to improve operating margins"], ["**11.**", "Insurance Regulatory Authority", "4.1", "23.3", "-19.2", "No Management response"], ["**12.**", "Insurance Training College", "0.23", "0.34", "-0.11", "The observed performance may be attributed to increase in operating expenditure from UGX.5.019Bn in 2021/22 to UGX.7.539 in 2022/23"]], "metadata": {"headings": [{"headings_0": {"content": "Table 23: Operating Margin of Public Corporation and State Enterprises 2022/2023", "page": 63, "level": 2}}, {"headings_1": {"content": "covering operating costs, which poses a risk to the company\u2019s financial stability. It could", "page": 63, "level": 2}}], "page": 64, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["S n", "Entity", "Operating Margin (%)", "None", "Increase/Decrea se", "Reason"], "type": "table"}}, {"content": "2022/2023", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 64, "level": 2}}, {"headings_1": {"content": "Table 23: Operating Margin of Public Corporation and State Enterprises 2022/2023", "page": 63, "level": 2}}], "page": 64, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "64", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 64, "level": 2}}, {"headings_1": {"content": "Table 23: Operating Margin of Public Corporation and State Enterprises 2022/2023", "page": 63, "level": 2}}], "page": 64, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [[null, null, "**2021/2022**", "", null, null], ["**13.**", "Uganda National Airlines Company Limited", "-0.14", "-114.80", "114.66", "The improvement is attributed to majorly increase in revenue from UGX.141.7Bn last year to UGX.230.4Bn this year."], ["**14.**", "NEC Farm Katonga Limited", "-2.2", "15", "-17.20", "NFK was undertaking activities such as restocking & animal sales to improve the financial performance."], ["**15.**", "Uganda Railways Corporation", "-97.00", "-1.90", "-95.10", "The slight improvement is attributed to an increase in the total revenue by 13.8% from 28.16Bn last year to 32.06Bn this year."]], "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 64, "level": 2}}, {"headings_1": {"content": "Table 23: Operating Margin of Public Corporation and State Enterprises 2022/2023", "page": 63, "level": 2}}], "page": 65, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["S n", "Entity", "Operating Margin (%)", "None", "Increase/Decrea se", "Reason"], "type": "table"}}, {"content": "2022/2023", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 65, "level": 2}}, {"headings_1": {"content": "2022/2023", "page": 64, "level": 2}}], "page": 65, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officers of the affected entities to institute measures to improve the Operating margin such as better management controls and more efficient use of", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers of the affected entities to institute measures to improve the Operating margin such as better management controls and more efficient use of", "page": 65, "level": 4}}, {"headings_1": {"content": "2022/2023", "page": 65, "level": 2}}], "page": 65, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "resources by conducting a review of the company\u2019s cost structure, including staff and administrative expenses, identifying areas where cost efficiencies can be achieved without compromising the quality of products or services.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers of the affected entities to institute measures to improve the Operating margin such as better management controls and more efficient use of", "page": 65, "level": 4}}, {"headings_1": {"content": "2022/2023", "page": 65, "level": 2}}], "page": 65, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e) Return on Assets", "metadata": {"headings": [{"headings_0": {"content": "e) Return on Assets", "page": 65, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers of the affected entities to institute measures to improve the Operating margin such as better management controls and more efficient use of", "page": 65, "level": 4}}], "page": 65, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will", "metadata": {"headings": [{"headings_0": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will", "page": 65, "level": 4}}, {"headings_1": {"content": "e) Return on Assets", "page": 65, "level": 5}}], "page": 65, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "generally have lower return on assets, ROAs below 5% are generally considered inadequate.", "metadata": {"headings": [{"headings_0": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will", "page": 65, "level": 4}}, {"headings_1": {"content": "e) Return on Assets", "page": 65, "level": 5}}], "page": 65, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I assessed the ROAs of twenty-two (22) enterprises/corporations and noted that three (3) entities, including; Uganda National Airlines Company Limited, NEC Luwero Industries Limited and NEC AGRO SMC Limited posted a favourable ROA of over 5%. However, eighteen (19) enterprises/corporations registered a poor performance on ROA of below 5%. The worst performing enterprises were; Uganda Development Corporation, New", "metadata": {"headings": [{"headings_0": {"content": "I assessed the ROAs of twenty-two (22) enterprises/corporations and noted that three (3) entities, including; Uganda National Airlines Company Limited, NEC Luwero Industries Limited and NEC AGRO SMC Limited posted a favourable ROA of over 5%. However, eighteen (19) enterprises/corporations registered a poor performance on ROA of below 5%. The worst performing enterprises were; Uganda Development Corporation, New", "page": 65, "level": 4}}, {"headings_1": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will", "page": 65, "level": 4}}], "page": 65, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Vision Printing and Publishing Company Limited, Uganda Printing and Publishing Corporation, Uganda Railways Corporation, NEC Farm Katonga Limited and Uganda Electricity Distribution Company among others.", "metadata": {"headings": [{"headings_0": {"content": "I assessed the ROAs of twenty-two (22) enterprises/corporations and noted that three (3) entities, including; Uganda National Airlines Company Limited, NEC Luwero Industries Limited and NEC AGRO SMC Limited posted a favourable ROA of over 5%. However, eighteen (19) enterprises/corporations registered a poor performance on ROA of below 5%. The worst performing enterprises were; Uganda Development Corporation, New", "page": 65, "level": 4}}, {"headings_1": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will", "page": 65, "level": 4}}], "page": 65, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The noted performance was mainly attributed to low revenue performance and high cost of operations for entities such as NEC Luwero Industries Limited, Uganda Printing and Publishing Corporation and Uganda Railways Corporation among others. For the electricity", "metadata": {"headings": [{"headings_0": {"content": "The noted performance was mainly attributed to low revenue performance and high cost of operations for entities such as NEC Luwero Industries Limited, Uganda Printing and Publishing Corporation and Uganda Railways Corporation among others. For the electricity", "page": 65, "level": 4}}, {"headings_1": {"content": "I assessed the ROAs of twenty-two (22) enterprises/corporations and noted that three (3) entities, including; Uganda National Airlines Company Limited, NEC Luwero Industries Limited and NEC AGRO SMC Limited posted a favourable ROA of over 5%. However, eighteen (19) enterprises/corporations registered a poor performance on ROA of below 5%. The worst performing enterprises were; Uganda Development Corporation, New", "page": 65, "level": 4}}], "page": 65, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "sub-sector, the low ROAs were attributed to delayed project completion, ineffective asset", "metadata": {"headings": [{"headings_0": {"content": "The noted performance was mainly attributed to low revenue performance and high cost of operations for entities such as NEC Luwero Industries Limited, Uganda Printing and Publishing Corporation and Uganda Railways Corporation among others. For the electricity", "page": 65, "level": 4}}, {"headings_1": {"content": "I assessed the ROAs of twenty-two (22) enterprises/corporations and noted that three (3) entities, including; Uganda National Airlines Company Limited, NEC Luwero Industries Limited and NEC AGRO SMC Limited posted a favourable ROA of over 5%. However, eighteen (19) enterprises/corporations registered a poor performance on ROA of below 5%. The worst performing enterprises were; Uganda Development Corporation, New", "page": 65, "level": 4}}], "page": 65, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "management, increased technical and commercial costs. The table below refers;", "metadata": {"headings": [{"headings_0": {"content": "management, increased technical and commercial costs. The table below refers;", "page": 65, "level": 2}}, {"headings_1": {"content": "The noted performance was mainly attributed to low revenue performance and high cost of operations for entities such as NEC Luwero Industries Limited, Uganda Printing and Publishing Corporation and Uganda Railways Corporation among others. For the electricity", "page": 65, "level": 4}}], "page": 65, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "65", "metadata": {"headings": [{"headings_0": {"content": "management, increased technical and commercial costs. The table below refers;", "page": 65, "level": 2}}, {"headings_1": {"content": "The noted performance was mainly attributed to low revenue performance and high cost of operations for entities such as NEC Luwero Industries Limited, Uganda Printing and Publishing Corporation and Uganda Railways Corporation among others. For the electricity", "page": 65, "level": 4}}], "page": 65, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 24: Returns on Assets", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}, {"headings_1": {"content": "management, increased technical and commercial costs. The table below refers;", "page": 65, "level": 2}}], "page": 66, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Uganda National Airlines Company Limited", "33.30 -23.00", "This is partly attributed to the delays in the opening of the medium haul routes on which the Airbuses were supposed to be deployed and so during the period, the equipment were underutilized."], ["**2**", "NEC Luwero Industries Limited", "14.90 17", "The Accounting Officer explained that the slight reduction in profitability attributed to an increase in salaries and the cost of construction of a new landfill during the year."], ["**3**", "NEC AGRO SMC Limited", "13.70 19.00", "The decrease was attributed to the advance payment on the Grain Storage, Milling and Supply equipment at UGX.3.534Bn, which increased the value of assets."], ["**4**", "National Water and Sewerage Corporation", "0.8 -0.03", "This ratio greatly improved due to heavy investment on income generating infrastructure coupled with efficiency gains."], ["**5**", "National Housing and Construction Company Limited (F/Ss June 2020)", "4.80 0.10", "The Accounting Officer explained that the Company asset portfolio and classification, are largely in form of investment properties such as land for future project development, properties and construction equipment. These have been largely held for NHCCL project use"], ["**6**", "NEC Construction Works & Engineering Limited", "4.40 7.50", "Performance was attributed persistent global price increases in construction materials after costing the projects and contracts prices had been drawn and signed"], ["**7**", "Uganda Electricity Transmission Company", "2.28 1.06", "The inadequacy of the ROA can be attributed to the presence of several on-going projects that are still under Work in Progress (WIP) status, currently not generating revenue. These projects indicate a misalignment between asset deployment and revenue generation, leading to the company\u2019s lower than expected income from its asset base."], ["**8**", "NEC Uzima Limited", "2.10 1.90", "ROA was low because the installation and commissioning of newly acquired production line took"]], "metadata": {"headings": [{"headings_0": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}, {"headings_1": {"content": "management, increased technical and commercial costs. The table below refers;", "page": 65, "level": 2}}], "page": 66, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No.", "Entity", "Return On Asset (%) 2022/2023 2021/2022", "Response"], "type": "table"}}, {"content": "66", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}, {"headings_1": {"content": "management, increased technical and commercial costs. The table below refers;", "page": 65, "level": 2}}], "page": 66, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["half of the FYR and was commissioned in Feb 2023 and it is now operational.", null, null, null], ["**9**", "Uganda Electricity Generation Company", "1.04 0.93", "This was attributed to operational inefficiencies such as; increased operating costs, delays in project completion, particularly the on- going Karuma Hydropower Project (HPP). These challenges hindered the company\u2019s ability to maximise the revenue potential of its assets"], ["**10**", "Mandela National Stadium", "0.90 30.00", "This performance is attributed to the fact that the stadium is currently under renovation and cannot be used to generate income."], ["**11**", "Civil Aviation Authority", "0.84 1.20", "The decline of ROA from 1.2% to 0.84% despite the increase in revenue is explained by the major increase in total assets by 131.1%."], ["**12**", "Uganda Posts Limited", "0.8 0.9", "No Management response"], ["**13**", "Insurance Regulatory Authority", "0.6 5.3", "No Management response"], ["**14**", "Nile Hotel International limited", "0.4 0.4", "No Management response"], ["**15**", "Insurance Training College", "0.14 0.12", "No Management response"], ["**16**", "Soroti Fruits Limited", "0.016 -0.12", "The asset base was reported to also have increased slightly from UGX.45.035 billion in the prior year to UGX.51.303 billion as at 30th June 2023"], ["**17**", "Uganda Electricity Distribution Company", "-0.11 -0.004", "This decline in ROA could be attributed to various factors, such as; ineffective asset management, increased operational costs, increased technical and commercial losses or a decline in revenue generation relative to the asset base."], ["**18**", "NEC Farm Katonga Limited", "-0.60 2.60", "the negative return on assets was caused by the high unit costs of agricultural inputs and seedlings in the first season of implementation of the food security program"], ["**19**", "Uganda Railways Corporation", "-0.82 -0.85", "No management response."]], "metadata": {"headings": [{"headings_0": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}, {"headings_1": {"content": "management, increased technical and commercial costs. The table below refers;", "page": 65, "level": 2}}], "page": 67, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No.", "Entity", "Return On Asset (%) 2022/2023 2021/2022", "Response"], "type": "table"}}, {"content": "67", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}, {"headings_1": {"content": "management, increased technical and commercial costs. The table below refers;", "page": 65, "level": 2}}], "page": 67, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**20**", "Uganda Printing and Publishing Corporation", "-8.00 5.00", "This was due to old machinery which continue to break down and running at high costs due to old technology"], ["**21**", "New Vision Printing and Publishing Company Limited", "-9.52 6.15", "No management response."], ["**22**", "Uganda Development Corporation", "-24.7 -0.9", "No management response."]], "metadata": {"headings": [{"headings_0": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}, {"headings_1": {"content": "management, increased technical and commercial costs. The table below refers;", "page": 65, "level": 2}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No.", "Entity", "Return On Asset (%) 2022/2023 2021/2022", "Response"], "type": "table"}}, {"content": "This implies that the Companies/Corporations are not generating enough income from the use of their assets.", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}, {"headings_1": {"content": "management, increased technical and commercial costs. The table below refers;", "page": 65, "level": 2}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Similarly, I assessed the Return on Assets of the five (5)) Financial Institutions and noted", "metadata": {"headings": [{"headings_0": {"content": "Similarly, I assessed the Return on Assets of the five (5)) Financial Institutions and noted", "page": 68, "level": 2}}, {"headings_1": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "that the ROA of Housing Finance Bank, Bank of Uganda, and Microfinance Support Centre", "metadata": {"headings": [{"headings_0": {"content": "Similarly, I assessed the Return on Assets of the five (5)) Financial Institutions and noted", "page": 68, "level": 2}}, {"headings_1": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Ltd improved compared to the previous year with exception of Post Bank Limited and Uganda Development Bank Ltd. The details are shown in table below;", "metadata": {"headings": [{"headings_0": {"content": "Ltd improved compared to the previous year with exception of Post Bank Limited and Uganda Development Bank Ltd. The details are shown in table below;", "page": 68, "level": 4}}, {"headings_1": {"content": "Similarly, I assessed the Return on Assets of the five (5)) Financial Institutions and noted", "page": 68, "level": 2}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Table 25: Return on Asset for the Financial Institutions", "metadata": {"headings": [{"headings_0": {"content": "Table 25: Return on Asset for the Financial Institutions", "page": 68, "level": 2}}, {"headings_1": {"content": "Ltd improved compared to the previous year with exception of Post Bank Limited and Uganda Development Bank Ltd. The details are shown in table below;", "page": 68, "level": 4}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [[null, null, "**2022/2023**", "**2021/2022**", null], ["**1**", "Housing Finance Bank", "12.00", "11.50", "No management response"], ["**2**", "Post Bank Limited", "10.60", "13.00", "No management response"], ["**3**", "Uganda Development Bank Ltd", "7.70", "8.90", "No management response"], ["**4**", "Bank of Uganda", "3.60", "1.10", "No management response"], ["**5**", "Microfinance Support Centre Ltd", "1.10", "-0.04", "No management response"]], "metadata": {"headings": [{"headings_0": {"content": "Table 25: Return on Asset for the Financial Institutions", "page": 68, "level": 2}}, {"headings_1": {"content": "Ltd improved compared to the previous year with exception of Post Bank Limited and Uganda Development Bank Ltd. The details are shown in table below;", "page": 68, "level": 4}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No.", "Entity", "Return On Asset (%)", "None", "Response"], "type": "table"}}, {"content": "I advised the entities to institute mechanisms to increase income generation from use of", "metadata": {"headings": [{"headings_0": {"content": "I advised the entities to institute mechanisms to increase income generation from use of", "page": 68, "level": 2}}, {"headings_1": {"content": "Table 25: Return on Asset for the Financial Institutions", "page": 68, "level": 2}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "their assets.", "metadata": {"headings": [{"headings_0": {"content": "I advised the entities to institute mechanisms to increase income generation from use of", "page": 68, "level": 2}}, {"headings_1": {"content": "Table 25: Return on Asset for the Financial Institutions", "page": 68, "level": 2}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f) Dividends", "metadata": {"headings": [{"headings_0": {"content": "f) Dividends", "page": 68, "level": 5}}, {"headings_1": {"content": "I advised the entities to institute mechanisms to increase income generation from use of", "page": 68, "level": 2}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that, only Housing Finance Bank Limited proposed a dividend of UGX.29.23Bn in", "metadata": {"headings": [{"headings_0": {"content": "I noted that, only Housing Finance Bank Limited proposed a dividend of UGX.29.23Bn in", "page": 68, "level": 2}}, {"headings_1": {"content": "f) Dividends", "page": 68, "level": 5}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the year under review up from UGX.20.49Bn proposed in the prior year.", "metadata": {"headings": [{"headings_0": {"content": "I noted that, only Housing Finance Bank Limited proposed a dividend of UGX.29.23Bn in", "page": 68, "level": 2}}, {"headings_1": {"content": "f) Dividends", "page": 68, "level": 5}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I further noted that although some companies were making significant amounts of profits, they were not paying dividends to Government. Examples included; UETCL, National", "metadata": {"headings": [{"headings_0": {"content": "I further noted that although some companies were making significant amounts of profits, they were not paying dividends to Government. Examples included; UETCL, National", "page": 68, "level": 4}}, {"headings_1": {"content": "I noted that, only Housing Finance Bank Limited proposed a dividend of UGX.29.23Bn in", "page": 68, "level": 2}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Water and Sewerage Corporation, National Housing and Construction Company Limited, UEGCL, NEC Luwero Industries Limited, and NEC Construction Works & Engineering", "metadata": {"headings": [{"headings_0": {"content": "I further noted that although some companies were making significant amounts of profits, they were not paying dividends to Government. Examples included; UETCL, National", "page": 68, "level": 4}}, {"headings_1": {"content": "I noted that, only Housing Finance Bank Limited proposed a dividend of UGX.29.23Bn in", "page": 68, "level": 2}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Limited, Uganda Development Bank Ltd, Post Bank Limited among others", "metadata": {"headings": [{"headings_0": {"content": "Limited, Uganda Development Bank Ltd, Post Bank Limited among others", "page": 68, "level": 2}}, {"headings_1": {"content": "I further noted that although some companies were making significant amounts of profits, they were not paying dividends to Government. Examples included; UETCL, National", "page": 68, "level": 4}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The enterprises attributed the non-payment of dividends to retention of funds to fund", "metadata": {"headings": [{"headings_0": {"content": "The enterprises attributed the non-payment of dividends to retention of funds to fund", "page": 68, "level": 2}}, {"headings_1": {"content": "Limited, Uganda Development Bank Ltd, Post Bank Limited among others", "page": 68, "level": 2}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "planned investments/projects. \n68 \nI advised the Accountant General to ensure that entities operationalise dividend policies that provide for equitable allocation of profits to investment as well as shareholders.", "metadata": {"headings": [{"headings_0": {"content": "The enterprises attributed the non-payment of dividends to retention of funds to fund", "page": 68, "level": 2}}, {"headings_1": {"content": "Limited, Uganda Development Bank Ltd, Post Bank Limited among others", "page": 68, "level": 2}}, [{"headings_0": {"content": "The enterprises attributed the non-payment of dividends to retention of funds to fund", "page": 68, "level": 2}}, {"headings_1": {"content": "Limited, Uganda Development Bank Ltd, Post Bank Limited among others", "page": 68, "level": 2}}], [{"headings_0": {"content": "The enterprises attributed the non-payment of dividends to retention of funds to fund", "page": 68, "level": 2}}, {"headings_1": {"content": "Limited, Uganda Development Bank Ltd, Post Bank Limited among others", "page": 68, "level": 2}}]], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g) Liquidity Assessment", "metadata": {"headings": [{"headings_0": {"content": "g) Liquidity Assessment", "page": 69, "level": 5}}, {"headings_1": {"content": "The enterprises attributed the non-payment of dividends to retention of funds to fund", "page": 68, "level": 2}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I analysed the ability of Public Corporations and State enterprises to meet their short-term", "metadata": {"headings": [{"headings_0": {"content": "I analysed the ability of Public Corporations and State enterprises to meet their short-term", "page": 69, "level": 2}}, {"headings_1": {"content": "g) Liquidity Assessment", "page": 69, "level": 5}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "financial obligations by comparing the current assets and current liabilities using the", "metadata": {"headings": [{"headings_0": {"content": "I analysed the ability of Public Corporations and State enterprises to meet their short-term", "page": 69, "level": 2}}, {"headings_1": {"content": "g) Liquidity Assessment", "page": 69, "level": 5}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities between", "metadata": {"headings": [{"headings_0": {"content": "Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities between", "page": 69, "level": 2}}, {"headings_1": {"content": "I analysed the ability of Public Corporations and State enterprises to meet their short-term", "page": 69, "level": 2}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1.5 and 2 is desirable, although acceptable current ratios vary between different industries or sectors.", "metadata": {"headings": [{"headings_0": {"content": "Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities between", "page": 69, "level": 2}}, {"headings_1": {"content": "I analysed the ability of Public Corporations and State enterprises to meet their short-term", "page": 69, "level": 2}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I noted that fourteen (14) entities were above the ideal threshold, implying that they are", "metadata": {"headings": [{"headings_0": {"content": "I noted that fourteen (14) entities were above the ideal threshold, implying that they are", "page": 69, "level": 2}}, {"headings_1": {"content": "Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities between", "page": 69, "level": 2}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "able to meet their liabilities as they fall due. However, out of the fourteen (14) entities,", "metadata": {"headings": [{"headings_0": {"content": "I noted that fourteen (14) entities were above the ideal threshold, implying that they are", "page": 69, "level": 2}}, {"headings_1": {"content": "Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities between", "page": 69, "level": 2}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "seven (7) had excessively higher current ratios of 4 and above, these included; Uganda Development corporation, Mandela National Stadium, NEC Farm Katonga Limited, NEC Luwero Industries Limited and UEDCL, among others. The very high current ratio implies that the Companies are not efficiently utilizing their current assets or short-term financing", "metadata": {"headings": [{"headings_0": {"content": "seven (7) had excessively higher current ratios of 4 and above, these included; Uganda Development corporation, Mandela National Stadium, NEC Farm Katonga Limited, NEC Luwero Industries Limited and UEDCL, among others. The very high current ratio implies that the Companies are not efficiently utilizing their current assets or short-term financing", "page": 69, "level": 4}}, {"headings_1": {"content": "I noted that fourteen (14) entities were above the ideal threshold, implying that they are", "page": 69, "level": 2}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "facilities. \nEight (8) entities had ratios below 1.5 and may have a challenge of paying their obligations", "metadata": {"headings": [{"headings_0": {"content": "seven (7) had excessively higher current ratios of 4 and above, these included; Uganda Development corporation, Mandela National Stadium, NEC Farm Katonga Limited, NEC Luwero Industries Limited and UEDCL, among others. The very high current ratio implies that the Companies are not efficiently utilizing their current assets or short-term financing", "page": 69, "level": 4}}, {"headings_1": {"content": "I noted that fourteen (14) entities were above the ideal threshold, implying that they are", "page": 69, "level": 2}}, [{"headings_0": {"content": "seven (7) had excessively higher current ratios of 4 and above, these included; Uganda Development corporation, Mandela National Stadium, NEC Farm Katonga Limited, NEC Luwero Industries Limited and UEDCL, among others. The very high current ratio implies that the Companies are not efficiently utilizing their current assets or short-term financing", "page": 69, "level": 4}}, {"headings_1": {"content": "I noted that fourteen (14) entities were above the ideal threshold, implying that they are", "page": 69, "level": 2}}]], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "as and when they fall due, these included; Uganda Printing and Publishing Corporation, Nile Hotel international limited, NEC Construction Works & Engineering Limited, New", "metadata": {"headings": [{"headings_0": {"content": "as and when they fall due, these included; Uganda Printing and Publishing Corporation, Nile Hotel international limited, NEC Construction Works & Engineering Limited, New", "page": 69, "level": 4}}, {"headings_1": {"content": "seven (7) had excessively higher current ratios of 4 and above, these included; Uganda Development corporation, Mandela National Stadium, NEC Farm Katonga Limited, NEC Luwero Industries Limited and UEDCL, among others. The very high current ratio implies that the Companies are not efficiently utilizing their current assets or short-term financing", "page": 69, "level": 4}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Vision Printing and Publishing Company Limited, Uganda Railways Corporation, Uganda", "metadata": {"headings": [{"headings_0": {"content": "as and when they fall due, these included; Uganda Printing and Publishing Corporation, Nile Hotel international limited, NEC Construction Works & Engineering Limited, New", "page": 69, "level": 4}}, {"headings_1": {"content": "seven (7) had excessively higher current ratios of 4 and above, these included; Uganda Development corporation, Mandela National Stadium, NEC Farm Katonga Limited, NEC Luwero Industries Limited and UEDCL, among others. The very high current ratio implies that the Companies are not efficiently utilizing their current assets or short-term financing", "page": 69, "level": 4}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "posts limited, Uganda National Airlines Company Limited and Uganda Electricity", "metadata": {"headings": [{"headings_0": {"content": "posts limited, Uganda National Airlines Company Limited and Uganda Electricity", "page": 69, "level": 2}}, {"headings_1": {"content": "as and when they fall due, these included; Uganda Printing and Publishing Corporation, Nile Hotel international limited, NEC Construction Works & Engineering Limited, New", "page": 69, "level": 4}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Generation Company. The table below refers.", "metadata": {"headings": [{"headings_0": {"content": "posts limited, Uganda National Airlines Company Limited and Uganda Electricity", "page": 69, "level": 2}}, {"headings_1": {"content": "as and when they fall due, these included; Uganda Printing and Publishing Corporation, Nile Hotel international limited, NEC Construction Works & Engineering Limited, New", "page": 69, "level": 4}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 26: Liquidity Assessment 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Liquidity Assessment 2022/2023", "page": 69, "level": 2}}, {"headings_1": {"content": "posts limited, Uganda National Airlines Company Limited and Uganda Electricity", "page": 69, "level": 2}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [[null, null, "**2021/2022**", "", null], ["**1**", "Uganda Development corporation", "56.4", "46.3", "No management response"], ["**2**", "Mandela National Stadium", "45.70", "30.03", "The decline in revenue generated during the year under review was attributed to the fact that the Company did not receive the balance of UGX.17.764Bn government support to complete the renovation works for phase one"], ["**3**", "NEC Farm Katonga Limited", "39.20", "0.00", "No management response"], ["**4**", "NEC Luwero Industries Limited", "23.20", "20.30", "No management response"], ["**5**", "Uganda Electricity Distribution Company", "12.50", "10.50", "This performance was attributed to an increase in the Company\u2019s current asset during the year under review"], ["**6**", "Soroti Fruits Limited", "9.60", "4.90", "This performance was attributed to an abrupt increase in current assets from UGX.3.317 Bn in the previous year to UGX. 11.178 Bn in the current year"]], "metadata": {"headings": [{"headings_0": {"content": "Table 26: Liquidity Assessment 2022/2023", "page": 69, "level": 2}}, {"headings_1": {"content": "posts limited, Uganda National Airlines Company Limited and Uganda Electricity", "page": 69, "level": 2}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "Current Ratio", "None", "Remarks"], "type": "table"}}, {"content": "69", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Liquidity Assessment 2022/2023", "page": 69, "level": 2}}, {"headings_1": {"content": "posts limited, Uganda National Airlines Company Limited and Uganda Electricity", "page": 69, "level": 2}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [[null, null, "**2021/2022**", "", null], ["**7**", "Civil Aviation Authority", "4.47", "4.00", "No management response"], ["**8**", "Insurance Training College", "3.90", "2.40", "This performance may be attributable to the decrease in payables and accrued expenses"], ["**9**", "NEC AGRO SMC Limited", "3.80", "10.71", "The company\u2019s high current ratio is attributed to the nature of business the company is engaged which requires it to keep cash available to settle suppliers"], ["**10**", "Uganda Air Cargo Corporation", "3.30", "3.60", "debtors contribute 69.2% of total near cash assets (current assets) and that it shall endeavour to have the outstanding debts collected in order to realize the cash collected"], ["**11**", "NEC Uzima Limited", "2.40", "2.20", "The Accounting Officer explained that as the company increases its operations, more supplies in form of raw materials, consumables and other supplies also increase"], ["**12**", "National Water and Sewerage Corporation", "2.08", "1.74", "The ration shows improvement. The current assets adequately cover the current liabilities and it is within the best practice. The improvement is due to fiscal discipline which we intend to continue with."], ["**13**", "Uganda Electricity Transmission Company", "2.02", "2.05", "The registered performance during the period could be attributed to a slight decline of 4.33% in the current assets such as cash and bank balances and trade and other receivables"], ["**14**", "Insurance Regulatory Authority", "1.6", "2.0", "No management response"], ["**15**", "Uganda Printing and Publishing Corporation", "1.40", "2.80", "UPPC is also prioritizing paying its suppliers to improve its working capital."], ["**16**", "Nile Hotel international limited", "1.1", "27", "No management response"], ["**17**", "NEC Construction Works & Engineering Limited", "1.10", "1.30", "Accounting Officer explained that a deeper analysis will be undertaken to determine what is affecting the liquidity position of the company."], ["**18**", "New Vision Printing and Publishing Company Limited", "1.00", "1.56", "No management response"], ["**19**", "Uganda Railways Corporation", "0.99", "2.78", "This is majorly attributable to the reclassification of Other Receivables (28Bn due from UNRA relating to"]], "metadata": {"headings": [{"headings_0": {"content": "Table 26: Liquidity Assessment 2022/2023", "page": 69, "level": 2}}, {"headings_1": {"content": "posts limited, Uganda National Airlines Company Limited and Uganda Electricity", "page": 69, "level": 2}}], "page": 70, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "Current Ratio", "None", "Remarks"], "type": "table"}}, {"content": "2022/2023", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 70, "level": 2}}, {"headings_1": {"content": "Table 26: Liquidity Assessment 2022/2023", "page": 69, "level": 2}}], "page": 70, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "70", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 70, "level": 2}}, {"headings_1": {"content": "Table 26: Liquidity Assessment 2022/2023", "page": 69, "level": 2}}], "page": 70, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [[null, null, "**2021/2022**", "", null], ["flyover and 69Bn due from MoFPED, relating to Nsambya Land Compensation) to Contingent assets", null, null, null, null], ["**20**", "Uganda posts limited", "0.9", "0.8", "No management response"], ["**21**", "Uganda National Airlines Company Limited", "0.82", "1.40", "No management response"], ["**22**", "Uganda Electricity Generation Company", "0.24", "0.27", "This was attributed to inclusion of current liabilities from the Isimba loan, recognition of only energy sold, rather than the capacity of the HPP as outlined in the Power Purchasing Agreements which results in a disproportionate increase in short-term obligations compared to current assets."]], "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 70, "level": 2}}, {"headings_1": {"content": "Table 26: Liquidity Assessment 2022/2023", "page": 69, "level": 2}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "Current Ratio", "None", "Remarks"], "type": "table"}}, {"content": "2022/2023", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 71, "level": 2}}, {"headings_1": {"content": "2022/2023", "page": 70, "level": 2}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "For the financial institutions, I noted that the Loans and advances to customers for the 3 out of the 4 Banks increased on average from UGX. 513.955Bn to UGX. 652.495Bn in the", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 71, "level": 2}}, {"headings_1": {"content": "2022/2023", "page": 70, "level": 2}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "current year (31st Dec 2022). The Uganda Development Bank had the highest Loans and", "metadata": {"headings": [{"headings_0": {"content": "current year (31st Dec 2022). The Uganda Development Bank had the highest Loans and", "page": 71, "level": 2}}, {"headings_1": {"content": "2022/2023", "page": 71, "level": 2}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Advance deposits to customers of UGX. 1220.89Bn while Microfinance Support Centre Ltd", "metadata": {"headings": [{"headings_0": {"content": "current year (31st Dec 2022). The Uganda Development Bank had the highest Loans and", "page": 71, "level": 2}}, {"headings_1": {"content": "2022/2023", "page": 71, "level": 2}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "had the lowest Loans and Advance deposits to customers of UGX. 131.63Bn. The details", "metadata": {"headings": [{"headings_0": {"content": "had the lowest Loans and Advance deposits to customers of UGX. 131.63Bn. The details", "page": 71, "level": 2}}, {"headings_1": {"content": "current year (31st Dec 2022). The Uganda Development Bank had the highest Loans and", "page": 71, "level": 2}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "are as per the table below;", "metadata": {"headings": [{"headings_0": {"content": "had the lowest Loans and Advance deposits to customers of UGX. 131.63Bn. The details", "page": 71, "level": 2}}, {"headings_1": {"content": "current year (31st Dec 2022). The Uganda Development Bank had the highest Loans and", "page": 71, "level": 2}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 27: Loans and Advances performance", "metadata": {"headings": [{"headings_0": {"content": "Table 27: Loans and Advances performance", "page": 71, "level": 2}}, {"headings_1": {"content": "had the lowest Loans and Advance deposits to customers of UGX. 131.63Bn. The details", "page": 71, "level": 2}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Post Bank Limited", "479.52", "454.86"], ["**2**", "Housing Finance Bank", "777.94", "674.33"], ["**3**", "Uganda Development Bank", "1220.89", "781.66"], ["**4**", "Microfinance Support Centre Ltd", "131.63", "144.97"], ["", "**Average**", "**652.495**", "**513.955**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 27: Loans and Advances performance", "page": 71, "level": 2}}, {"headings_1": {"content": "had the lowest Loans and Advance deposits to customers of UGX. 131.63Bn. The details", "page": 71, "level": 2}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Bank", "31st Dec 2022 (UGX) \u201cBn\u201d", "31st Dec 2021 (UGX) \u201cBn\u201d"], "type": "table"}}, {"content": "The increase in the Loans and advance deposits to customers is a sign of good performance for the Banks as long as there are no significant non-performing loans.", "metadata": {"headings": [{"headings_0": {"content": "The increase in the Loans and advance deposits to customers is a sign of good performance for the Banks as long as there are no significant non-performing loans.", "page": 71, "level": 4}}, {"headings_1": {"content": "Table 27: Loans and Advances performance", "page": 71, "level": 2}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the accounting officers of the affected institutions to strengthen their treasury/working capital management strategies to ensure speedy collection of debts and reduction of liabilities.", "metadata": {"headings": [{"headings_0": {"content": "The increase in the Loans and advance deposits to customers is a sign of good performance for the Banks as long as there are no significant non-performing loans.", "page": 71, "level": 4}}, {"headings_1": {"content": "Table 27: Loans and Advances performance", "page": 71, "level": 2}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h) Debt Analysis", "metadata": {"headings": [{"headings_0": {"content": "h) Debt Analysis", "page": 71, "level": 5}}, {"headings_1": {"content": "The increase in the Loans and advance deposits to customers is a sign of good performance for the Banks as long as there are no significant non-performing loans.", "page": 71, "level": 4}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Public Corporations and State Enterprises should be able to meet their short and long-", "metadata": {"headings": [{"headings_0": {"content": "Public Corporations and State Enterprises should be able to meet their short and long-", "page": 71, "level": 2}}, {"headings_1": {"content": "h) Debt Analysis", "page": 71, "level": 5}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "term debt obligations. Gearing (debt) ratio measures the proportion of the enterprises\u2019", "metadata": {"headings": [{"headings_0": {"content": "Public Corporations and State Enterprises should be able to meet their short and long-", "page": 71, "level": 2}}, {"headings_1": {"content": "h) Debt Analysis", "page": 71, "level": 5}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "metadata": {"headings": [{"headings_0": {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "page": 71, "level": 2}}, {"headings_1": {"content": "Public Corporations and State Enterprises should be able to meet their short and long-", "page": 71, "level": 2}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a debt ratio of more than 50% is considered undesirable. \n71", "metadata": {"headings": [{"headings_0": {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "page": 71, "level": 2}}, {"headings_1": {"content": "Public Corporations and State Enterprises should be able to meet their short and long-", "page": 71, "level": 2}}, [{"headings_0": {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "page": 71, "level": 2}}, {"headings_1": {"content": "Public Corporations and State Enterprises should be able to meet their short and long-", "page": 71, "level": 2}}]], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Thirteen (13) out of the nineteen (19) Public Corporations and State enterprises assessed", "metadata": {"headings": [{"headings_0": {"content": "Thirteen (13) out of the nineteen (19) Public Corporations and State enterprises assessed", "page": 72, "level": 2}}, {"headings_1": {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "page": 71, "level": 2}}], "page": 72, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "had debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt with the exception of six (6) enterprises which had a debt ratio above 50%.", "metadata": {"headings": [{"headings_0": {"content": "Thirteen (13) out of the nineteen (19) Public Corporations and State enterprises assessed", "page": 72, "level": 2}}, {"headings_1": {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "page": 71, "level": 2}}], "page": 72, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The table below refers. This was majorly attributed to inadequate funding required to", "metadata": {"headings": [{"headings_0": {"content": "The table below refers. This was majorly attributed to inadequate funding required to", "page": 72, "level": 2}}, {"headings_1": {"content": "Thirteen (13) out of the nineteen (19) Public Corporations and State enterprises assessed", "page": 72, "level": 2}}], "page": 72, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "repay outstanding loan obligations.", "metadata": {"headings": [{"headings_0": {"content": "The table below refers. This was majorly attributed to inadequate funding required to", "page": 72, "level": 2}}, {"headings_1": {"content": "Thirteen (13) out of the nineteen (19) Public Corporations and State enterprises assessed", "page": 72, "level": 2}}], "page": 72, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 28: Showing Debt Analysis", "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing Debt Analysis", "page": 72, "level": 2}}, {"headings_1": {"content": "The table below refers. This was majorly attributed to inadequate funding required to", "page": 72, "level": 2}}], "page": 72, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Uganda Electricity Generation Company", "88.00 88.00", "The energy billing approach has hindered the company\u2019s ability to efficiently service the loan due to lower revenues, despite MoFPED advising UEGCL to make payments within its capacity, given that the loans are government-guaranteed."], ["**2**", "NEC Construction Works & Engineering Limited", "86.30 66.60", "Accounting Officer explained that a deeper analysis will be undertaken to determine what is affecting the liquidity position of the company."], ["**3**", "Uganda Electricity Distribution Company", "82.55 10.31", "The Company debt primarily arises from the financial liability on the buy- out amount of UMEME"], ["**4**", "National Water and Sewerage Corporation", "66.95 64.95", "The Corporation is implementing a number of water projects across the country. The slight increase in the ratio was due to additional loan disbursements during the year. It is noted that all our Market Finance loans were performing well."], ["**5**", "Uganda Electricity Transmission Company", "66.09 67.40", "The high debt ratio can be attributed to various factors, including; the company\u2019s financial decisions, capital structure, and borrowing activities during the period. These factors, combined, have led to the high debt ratio, indicating a higher reliance on debt to finance the company\u2019s assets"], ["**6**", "NEC Uzima Limited", "51.00 55.00", "The debt ratio relates to the internal borrowings from NEC Luwero, which were used to procure the new production line and construct the factory building."], ["**7**", "Civil Aviation Authority", "37.42 48.00", "The reduction was majorly attributed to the increase of total assets by 131.1%."], ["**8**", "NEC AGRO SMC Limited", "27.00 3.10", "Increase is attributed to the newly acquired business of supply of maize"]], "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing Debt Analysis", "page": 72, "level": 2}}, {"headings_1": {"content": "The table below refers. This was majorly attributed to inadequate funding required to", "page": 72, "level": 2}}], "page": 72, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No.", "Entity", "Debt Ratio (%) 2022/2023 2021/2022", "Reason"], "type": "table"}}, {"content": "72", "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing Debt Analysis", "page": 72, "level": 2}}, {"headings_1": {"content": "The table below refers. This was majorly attributed to inadequate funding required to", "page": 72, "level": 2}}], "page": 72, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["flour to all UPDF units across the country", null, null, null], ["**9**", "Insurance Regulatory Authority", "20.7 17.6", "No management response"], ["**10**", "Uganda National Airlines Company Limited", "13.35 6.10", "The lower debt ratio was majorly due to the fact that the entity did not have any Fixed Long Term Debts."], ["**11**", "Uganda Air Cargo Corporation", "7.20 7.67", "Management shall strive to enter into Partnerships and Joint ventures with potential partners with the sole intention of increasing revenue generation, hence return the Corporation to a profit-making path"], ["**12**", "Nile Hotel international limited", "2.8 0.2", "No Management response"], ["**13**", "Uganda Railways Corporation", "1.69 3.07", "No Management response"], ["**14**", "NEC Luwero Industries Limited", "1.30 2.50", "No Management response"], ["**15**", "Soroti Fruits Limited", "0.23 0.01", "The observed gearing level was attributed to a KOICA grant of UGX.10.555 billion which increased the Company\u2019s debt portfolio in the current year"], ["**16**", "Uganda Post Limited", "0.2 0.3", "No Management response"], ["**17**", "National Housing and Construction Company Limited (F/Ss June 2020)", "0.14 0.00", "The Accounting Officer explained that it is the company\u2019s deliberate action to maintain low company gearing ratios on account of financing costs having a significant cost effect on housing unit pricing. On average, it influences 15% of housing unit pricing. Accordingly, the company has grown total assets to the tune of UGX 696 billion while reducing total liabilities to UGX 72 billion"], ["**18**", "Insurance Training College", "0.09 0.69", "No Management response"], ["**19**", "Uganda Development Corporation", "0.02 0.04", "No Management response"]], "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing Debt Analysis", "page": 72, "level": 2}}, {"headings_1": {"content": "The table below refers. This was majorly attributed to inadequate funding required to", "page": 72, "level": 2}}], "page": 73, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No.", "Entity", "Debt Ratio (%) 2022/2023 2021/2022", "Reason"], "type": "table"}}, {"content": "73", "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing Debt Analysis", "page": 72, "level": 2}}, {"headings_1": {"content": "The table below refers. This was majorly attributed to inadequate funding required to", "page": 72, "level": 2}}], "page": 73, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the enterprises to review their debt-to-equity mix and keep an appropriate", "metadata": {"headings": [{"headings_0": {"content": "I advised the enterprises to review their debt-to-equity mix and keep an appropriate", "page": 74, "level": 2}}, {"headings_1": {"content": "Table 28: Showing Debt Analysis", "page": 72, "level": 2}}], "page": 74, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "balance to ensure entity profitability.", "metadata": {"headings": [{"headings_0": {"content": "I advised the enterprises to review their debt-to-equity mix and keep an appropriate", "page": 74, "level": 2}}, {"headings_1": {"content": "Table 28: Showing Debt Analysis", "page": 72, "level": 2}}], "page": 74, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Overall Conclusion/Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Overall Conclusion/Recommendation", "page": 74, "level": 5}}, {"headings_1": {"content": "I advised the enterprises to review their debt-to-equity mix and keep an appropriate", "page": 74, "level": 2}}], "page": 74, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Government established public corporations and state enterprises with an objective of", "metadata": {"headings": [{"headings_0": {"content": "Government established public corporations and state enterprises with an objective of", "page": 74, "level": 2}}, {"headings_1": {"content": "Overall Conclusion/Recommendation", "page": 74, "level": 5}}], "page": 74, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ensuring efficient and effective management of government operations while delivering", "metadata": {"headings": [{"headings_0": {"content": "Government established public corporations and state enterprises with an objective of", "page": 74, "level": 2}}, {"headings_1": {"content": "Overall Conclusion/Recommendation", "page": 74, "level": 5}}], "page": 74, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "services to the citizens. I noted that 61% of the assessed companies made profits while", "metadata": {"headings": [{"headings_0": {"content": "services to the citizens. I noted that 61% of the assessed companies made profits while", "page": 74, "level": 2}}, {"headings_1": {"content": "Government established public corporations and state enterprises with an objective of", "page": 74, "level": 2}}], "page": 74, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "39% were not making profits, thus affecting their return on assets, ability to pay dividends", "metadata": {"headings": [{"headings_0": {"content": "services to the citizens. I noted that 61% of the assessed companies made profits while", "page": 74, "level": 2}}, {"headings_1": {"content": "Government established public corporations and state enterprises with an objective of", "page": 74, "level": 2}}], "page": 74, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "to Government, and ability to settle their obligations as they fall due. Unprofitable", "metadata": {"headings": [{"headings_0": {"content": "to Government, and ability to settle their obligations as they fall due. Unprofitable", "page": 74, "level": 2}}, {"headings_1": {"content": "services to the citizens. I noted that 61% of the assessed companies made profits while", "page": 74, "level": 2}}], "page": 74, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "companies should put in place strategies to improve their performance and deliver to the", "metadata": {"headings": [{"headings_0": {"content": "to Government, and ability to settle their obligations as they fall due. Unprofitable", "page": 74, "level": 2}}, {"headings_1": {"content": "services to the citizens. I noted that 61% of the assessed companies made profits while", "page": 74, "level": 2}}], "page": 74, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "expectations of Government. In addition, Government should develop appropriate financial and non-financial performance assessment indicators for each category of Public Corporations and State Enterprises to enable comprehensive and standardised", "metadata": {"headings": [{"headings_0": {"content": "expectations of Government. In addition, Government should develop appropriate financial and non-financial performance assessment indicators for each category of Public Corporations and State Enterprises to enable comprehensive and standardised", "page": 74, "level": 4}}, {"headings_1": {"content": "to Government, and ability to settle their obligations as they fall due. Unprofitable", "page": 74, "level": 2}}], "page": 74, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "performance assessment. \n74", "metadata": {"headings": [{"headings_0": {"content": "expectations of Government. In addition, Government should develop appropriate financial and non-financial performance assessment indicators for each category of Public Corporations and State Enterprises to enable comprehensive and standardised", "page": 74, "level": 4}}, {"headings_1": {"content": "to Government, and ability to settle their obligations as they fall due. Unprofitable", "page": 74, "level": 2}}, [{"headings_0": {"content": "expectations of Government. In addition, Government should develop appropriate financial and non-financial performance assessment indicators for each category of Public Corporations and State Enterprises to enable comprehensive and standardised", "page": 74, "level": 4}}, {"headings_1": {"content": "to Government, and ability to settle their obligations as they fall due. Unprofitable", "page": 74, "level": 2}}]], "page": 74, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "PART 3: KEY FINDINGS FROM PROGRAMME AUDITS", "metadata": {"headings": [{"headings_0": {"content": "PART 3: KEY FINDINGS FROM PROGRAMME AUDITS", "page": 75, "level": 5}}, {"headings_1": {"content": "expectations of Government. In addition, Government should develop appropriate financial and non-financial performance assessment indicators for each category of Public Corporations and State Enterprises to enable comprehensive and standardised", "page": 74, "level": 4}}], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "3.1. Review of the programmatic approach to planning and budgeting", "metadata": {"headings": [{"headings_0": {"content": "3.1. Review of the programmatic approach to planning and budgeting", "page": 75, "level": 5}}, {"headings_1": {"content": "PART 3: KEY FINDINGS FROM PROGRAMME AUDITS", "page": 75, "level": 5}}], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Background", "metadata": {"headings": [{"headings_0": {"content": "Background", "page": 75, "level": 5}}, {"headings_1": {"content": "3.1. Review of the programmatic approach to planning and budgeting", "page": 75, "level": 5}}], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "One of the key reforms in the Government financial management system ushered in by", "metadata": {"headings": [{"headings_0": {"content": "One of the key reforms in the Government financial management system ushered in by", "page": 75, "level": 2}}, {"headings_1": {"content": "Background", "page": 75, "level": 5}}], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the National Development Plan III was the programmatic approach to budgeting and planning which replaced the sector-wide approach. The Government adopted this as the", "metadata": {"headings": [{"headings_0": {"content": "One of the key reforms in the Government financial management system ushered in by", "page": 75, "level": 2}}, {"headings_1": {"content": "Background", "page": 75, "level": 5}}], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "implementation approach for the NDP-III, which covers the period 2020/2021-2024/2025.", "metadata": {"headings": [{"headings_0": {"content": "implementation approach for the NDP-III, which covers the period 2020/2021-2024/2025.", "page": 75, "level": 2}}, {"headings_1": {"content": "One of the key reforms in the Government financial management system ushered in by", "page": 75, "level": 2}}], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The programme approach is expected to facilitate the achievement of national development objectives in a coherent, coordinated and participatory manner. The", "metadata": {"headings": [{"headings_0": {"content": "The programme approach is expected to facilitate the achievement of national development objectives in a coherent, coordinated and participatory manner. The", "page": 75, "level": 4}}, {"headings_1": {"content": "implementation approach for the NDP-III, which covers the period 2020/2021-2024/2025.", "page": 75, "level": 2}}], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "approach focuses on; the delivery of common results, strengthening the alignment of", "metadata": {"headings": [{"headings_0": {"content": "The programme approach is expected to facilitate the achievement of national development objectives in a coherent, coordinated and participatory manner. The", "page": 75, "level": 4}}, {"headings_1": {"content": "implementation approach for the NDP-III, which covers the period 2020/2021-2024/2025.", "page": 75, "level": 2}}], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "planning and budgeting frameworks to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The Approach is expected to reduce a \u2018silo\u2019 approach to implementation of", "metadata": {"headings": [{"headings_0": {"content": "planning and budgeting frameworks to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The Approach is expected to reduce a \u2018silo\u2019 approach to implementation of", "page": 75, "level": 4}}, {"headings_1": {"content": "The programme approach is expected to facilitate the achievement of national development objectives in a coherent, coordinated and participatory manner. The", "page": 75, "level": 4}}], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "government activities there by reducing duplication and wastage if resources. Government is organized in 20 programmes as listed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "planning and budgeting frameworks to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The Approach is expected to reduce a \u2018silo\u2019 approach to implementation of", "page": 75, "level": 4}}, {"headings_1": {"content": "The programme approach is expected to facilitate the achievement of national development objectives in a coherent, coordinated and participatory manner. The", "page": 75, "level": 4}}], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 29: Showing the 20 programmes", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Showing the 20 programmes", "page": 75, "level": 2}}, {"headings_1": {"content": "planning and budgeting frameworks to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The Approach is expected to reduce a \u2018silo\u2019 approach to implementation of", "page": 75, "level": 4}}], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["1", "Agro-Industrialization Programme", "Ministry of Agriculture"], ["2", "Governance and Security Programme", "Office of the President"], ["3", "Public Sector Transformation Programme", "Ministry of Public Service"], ["4", "Regional Development Programme", "Ministry of Local Government"], ["5", "Administration of Justice", "Judiciary"], ["6", "Legislation, Oversight and Representation", "Parliamentary Commission"], ["7", "Mineral Development Programme", "Ministry of Energy"], ["8", "Sustainable Development of Petroleum Resources", "Ministry of Energy"], ["9", "Climate Change, Natural Resources , Environment and Water Management Development Programme", "Ministry of Water"], ["10", "Sustainable Energy Development Programme", "Ministry of Water"], ["11", "Sustainable Urbanization and Housing", "Ministry of Lands"], ["12", "Human Capital Development Programme", "Ministry of Education"], ["13", "Community Mobilization and Mindset Change Programme", "Ministry of Gender"], ["14", "Tourism Development Programme", "Ministry of Tourism"], ["15", "Private Sector Development Programme", "Ministry of Finance"], ["16", "Manufacturing Programme", "Ministry of Trade"], ["17", "Digital Transformation Programme", "Ministry of ICT"], ["18", "Innovation, Technology Development and Transfer", "Ministry of Science"], ["19", "Development Plan Implementation Programme", "Ministry of Finance"], ["20", "Integrated Transport Infrastructure and Services", "Ministry of Works"]], "metadata": {"headings": [{"headings_0": {"content": "Table 29: Showing the 20 programmes", "page": 75, "level": 2}}, {"headings_1": {"content": "planning and budgeting frameworks to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The Approach is expected to reduce a \u2018silo\u2019 approach to implementation of", "page": 75, "level": 4}}], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Programme", "Lead Entity"], "type": "table"}}, {"content": "Planning and budgeting for the financial year 2022/2023 was done following the programmatic approach, and efforts were made to align the implementation and reporting", "metadata": {"headings": [{"headings_0": {"content": "Table 29: Showing the 20 programmes", "page": 75, "level": 2}}, {"headings_1": {"content": "planning and budgeting frameworks to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The Approach is expected to reduce a \u2018silo\u2019 approach to implementation of", "page": 75, "level": 4}}], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of performance to the same. I undertook a review of the implementation of this approach", "metadata": {"headings": [{"headings_0": {"content": "of performance to the same. I undertook a review of the implementation of this approach", "page": 75, "level": 2}}, {"headings_1": {"content": "Table 29: Showing the 20 programmes", "page": 75, "level": 2}}], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "by government and noted the following; \n75", "metadata": {"headings": [{"headings_0": {"content": "of performance to the same. I undertook a review of the implementation of this approach", "page": 75, "level": 2}}, {"headings_1": {"content": "Table 29: Showing the 20 programmes", "page": 75, "level": 2}}, [{"headings_0": {"content": "of performance to the same. I undertook a review of the implementation of this approach", "page": 75, "level": 2}}, {"headings_1": {"content": "Table 29: Showing the 20 programmes", "page": 75, "level": 2}}]], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.1.1 Area of commendable performance", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Area of commendable performance", "page": 76, "level": 5}}, {"headings_1": {"content": "of performance to the same. I undertook a review of the implementation of this approach", "page": 75, "level": 2}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Government reconfigured the budgeting system (PBS) and financial management system (IFMS) to realign them with the new programme approach. As a result, the presentation", "metadata": {"headings": [{"headings_0": {"content": "Government reconfigured the budgeting system (PBS) and financial management system (IFMS) to realign them with the new programme approach. As a result, the presentation", "page": 76, "level": 4}}, {"headings_1": {"content": "3.1.1 Area of commendable performance", "page": 76, "level": 5}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of entity works plans, ministerial policy statements, and performance reports has been revised and aligned to the programme approach by including programme details such as", "metadata": {"headings": [{"headings_0": {"content": "Government reconfigured the budgeting system (PBS) and financial management system (IFMS) to realign them with the new programme approach. As a result, the presentation", "page": 76, "level": 4}}, {"headings_1": {"content": "3.1.1 Area of commendable performance", "page": 76, "level": 5}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the PIAP interventions and sub-programmes, among others. This demonstrates", "metadata": {"headings": [{"headings_0": {"content": "the PIAP interventions and sub-programmes, among others. This demonstrates", "page": 76, "level": 2}}, {"headings_1": {"content": "Government reconfigured the budgeting system (PBS) and financial management system (IFMS) to realign them with the new programme approach. As a result, the presentation", "page": 76, "level": 4}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "government\u2019s commitment and steps to fully align the budgeting process to the programmatic approach. \nDespite the above achievements, there are areas that require government attention if complete alignment of the programme-based planning and budgeting is to be achieved.", "metadata": {"headings": [{"headings_0": {"content": "the PIAP interventions and sub-programmes, among others. This demonstrates", "page": 76, "level": 2}}, {"headings_1": {"content": "Government reconfigured the budgeting system (PBS) and financial management system (IFMS) to realign them with the new programme approach. As a result, the presentation", "page": 76, "level": 4}}, [{"headings_0": {"content": "the PIAP interventions and sub-programmes, among others. This demonstrates", "page": 76, "level": 2}}, {"headings_1": {"content": "Government reconfigured the budgeting system (PBS) and financial management system (IFMS) to realign them with the new programme approach. As a result, the presentation", "page": 76, "level": 4}}]], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.1.2 Areas that need attention At Government wide level", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Areas that need attention At Government wide level", "page": 76, "level": 5}}, {"headings_1": {"content": "the PIAP interventions and sub-programmes, among others. This demonstrates", "page": 76, "level": 2}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Adequacy of the legal framework", "metadata": {"headings": [{"headings_0": {"content": "a) Adequacy of the legal framework", "page": 76, "level": 5}}, {"headings_1": {"content": "3.1.2 Areas that need attention At Government wide level", "page": 76, "level": 5}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The current legal framework does not fully support the Programmatic approach. I", "metadata": {"headings": [{"headings_0": {"content": "a) Adequacy of the legal framework", "page": 76, "level": 5}}, {"headings_1": {"content": "3.1.2 Areas that need attention At Government wide level", "page": 76, "level": 5}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "observed that the Public Finance Management Act (PFMA-2015), Public Finance Management Regulations (PFMR-2016) and the Treasury Instructions (TI-2017) are yet", "metadata": {"headings": [{"headings_0": {"content": "observed that the Public Finance Management Act (PFMA-2015), Public Finance Management Regulations (PFMR-2016) and the Treasury Instructions (TI-2017) are yet", "page": 76, "level": 4}}, {"headings_1": {"content": "a) Adequacy of the legal framework", "page": 76, "level": 5}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to be amended and aligned to the programmatic approach to planning and budgeting.", "metadata": {"headings": [{"headings_0": {"content": "observed that the Public Finance Management Act (PFMA-2015), Public Finance Management Regulations (PFMR-2016) and the Treasury Instructions (TI-2017) are yet", "page": 76, "level": 4}}, {"headings_1": {"content": "a) Adequacy of the legal framework", "page": 76, "level": 5}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The PFMA, in its current form, still referred to sectoral committees, which was inconsistent with the programme approach. Similarly, the PFMR also made referred to sectors and", "metadata": {"headings": [{"headings_0": {"content": "The PFMA, in its current form, still referred to sectoral committees, which was inconsistent with the programme approach. Similarly, the PFMR also made referred to sectors and", "page": 76, "level": 4}}, {"headings_1": {"content": "observed that the Public Finance Management Act (PFMA-2015), Public Finance Management Regulations (PFMR-2016) and the Treasury Instructions (TI-2017) are yet", "page": 76, "level": 4}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "sector budget framework papers, which was inconsistent with the programme approach.", "metadata": {"headings": [{"headings_0": {"content": "The PFMA, in its current form, still referred to sectoral committees, which was inconsistent with the programme approach. Similarly, the PFMR also made referred to sectors and", "page": 76, "level": 4}}, {"headings_1": {"content": "observed that the Public Finance Management Act (PFMA-2015), Public Finance Management Regulations (PFMR-2016) and the Treasury Instructions (TI-2017) are yet", "page": 76, "level": 4}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the", "page": 76, "level": 2}}, {"headings_1": {"content": "The PFMA, in its current form, still referred to sectoral committees, which was inconsistent with the programme approach. Similarly, the PFMR also made referred to sectors and", "page": 76, "level": 4}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "programmatic approach to planning and budgeting.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the", "page": 76, "level": 2}}, {"headings_1": {"content": "The PFMA, in its current form, still referred to sectoral committees, which was inconsistent with the programme approach. Similarly, the PFMR also made referred to sectors and", "page": 76, "level": 4}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised government to ensure that the amendments within the existing legal framework", "metadata": {"headings": [{"headings_0": {"content": "I advised government to ensure that the amendments within the existing legal framework", "page": 76, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the", "page": 76, "level": 2}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "are expedited to facilitate full alignment with the programme approach.", "metadata": {"headings": [{"headings_0": {"content": "I advised government to ensure that the amendments within the existing legal framework", "page": 76, "level": 2}}, {"headings_1": {"content": "The PS/ST explained that PFMA 2015 was being amended to align it with the", "page": 76, "level": 2}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Allocation of resources within programmes", "metadata": {"headings": [{"headings_0": {"content": "b) Allocation of resources within programmes", "page": 76, "level": 5}}, {"headings_1": {"content": "I advised government to ensure that the amendments within the existing legal framework", "page": 76, "level": 2}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I observed that resource allocation is currently not based on programme priorities. Under", "metadata": {"headings": [{"headings_0": {"content": "I observed that resource allocation is currently not based on programme priorities. Under", "page": 76, "level": 2}}, {"headings_1": {"content": "b) Allocation of resources within programmes", "page": 76, "level": 5}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the programme approach, programme working groups/secretariats are expected to allocate resources based on programme priorities within the different contributing entities.", "metadata": {"headings": [{"headings_0": {"content": "I observed that resource allocation is currently not based on programme priorities. Under", "page": 76, "level": 2}}, {"headings_1": {"content": "b) Allocation of resources within programmes", "page": 76, "level": 5}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "However, the current practice is that MDAs refer to their prior-year budgets as \u201cthe", "metadata": {"headings": [{"headings_0": {"content": "However, the current practice is that MDAs refer to their prior-year budgets as \u201cthe", "page": 76, "level": 2}}, {"headings_1": {"content": "I observed that resource allocation is currently not based on programme priorities. Under", "page": 76, "level": 2}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "minimum\u201d allocation they get from the programme budget.", "metadata": {"headings": [{"headings_0": {"content": "However, the current practice is that MDAs refer to their prior-year budgets as \u201cthe", "page": 76, "level": 2}}, {"headings_1": {"content": "I observed that resource allocation is currently not based on programme priorities. Under", "page": 76, "level": 2}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "There is currently no clear guidance on the extent to which the Programme Working Groups/Secretariat can allocate funds to entities within the programme. Allocation of resources in the budget is the mandate of MoFPED and Parliament and the programme", "metadata": {"headings": [{"headings_0": {"content": "There is currently no clear guidance on the extent to which the Programme Working Groups/Secretariat can allocate funds to entities within the programme. Allocation of resources in the budget is the mandate of MoFPED and Parliament and the programme", "page": 76, "level": 4}}, {"headings_1": {"content": "However, the current practice is that MDAs refer to their prior-year budgets as \u201cthe", "page": 76, "level": 2}}], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "secretariats lack the required authority (legally) to allocate resources. This contradicts the principle and the spirit of the programmatic approach to budgeting. \n76", "metadata": {"headings": [{"headings_0": {"content": "There is currently no clear guidance on the extent to which the Programme Working Groups/Secretariat can allocate funds to entities within the programme. Allocation of resources in the budget is the mandate of MoFPED and Parliament and the programme", "page": 76, "level": 4}}, {"headings_1": {"content": "However, the current practice is that MDAs refer to their prior-year budgets as \u201cthe", "page": 76, "level": 2}}, [{"headings_0": {"content": "There is currently no clear guidance on the extent to which the Programme Working Groups/Secretariat can allocate funds to entities within the programme. Allocation of resources in the budget is the mandate of MoFPED and Parliament and the programme", "page": 76, "level": 4}}, {"headings_1": {"content": "However, the current practice is that MDAs refer to their prior-year budgets as \u201cthe", "page": 76, "level": 2}}]], "page": 76, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I also analyzed the funding for each of the missions from the various programmes and noted that UGX.23,163,442,578 was appropriated to programmes for which missions have no direct contribution. I further observed that neither the missions nor Ministry of Foreign affairs (MOFA) were listed as one of the actors /entities to contribute to these programmes in the NDP-III. This exposes these funds to diversion and defeats the programmatic", "metadata": {"headings": [{"headings_0": {"content": "I also analyzed the funding for each of the missions from the various programmes and noted that UGX.23,163,442,578 was appropriated to programmes for which missions have no direct contribution. I further observed that neither the missions nor Ministry of Foreign affairs (MOFA) were listed as one of the actors /entities to contribute to these programmes in the NDP-III. This exposes these funds to diversion and defeats the programmatic", "page": 77, "level": 4}}, {"headings_1": {"content": "There is currently no clear guidance on the extent to which the Programme Working Groups/Secretariat can allocate funds to entities within the programme. Allocation of resources in the budget is the mandate of MoFPED and Parliament and the programme", "page": 76, "level": 4}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "approach to resource allocation.", "metadata": {"headings": [{"headings_0": {"content": "I also analyzed the funding for each of the missions from the various programmes and noted that UGX.23,163,442,578 was appropriated to programmes for which missions have no direct contribution. I further observed that neither the missions nor Ministry of Foreign affairs (MOFA) were listed as one of the actors /entities to contribute to these programmes in the NDP-III. This exposes these funds to diversion and defeats the programmatic", "page": 77, "level": 4}}, {"headings_1": {"content": "There is currently no clear guidance on the extent to which the Programme Working Groups/Secretariat can allocate funds to entities within the programme. Allocation of resources in the budget is the mandate of MoFPED and Parliament and the programme", "page": 76, "level": 4}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The PS/ST indicated that going forward, the programme secretariats would be strengthened to fully implement the Programmatic approach to planning and budgeting.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST indicated that going forward, the programme secretariats would be strengthened to fully implement the Programmatic approach to planning and budgeting.", "page": 77, "level": 4}}, {"headings_1": {"content": "I also analyzed the funding for each of the missions from the various programmes and noted that UGX.23,163,442,578 was appropriated to programmes for which missions have no direct contribution. I further observed that neither the missions nor Ministry of Foreign affairs (MOFA) were listed as one of the actors /entities to contribute to these programmes in the NDP-III. This exposes these funds to diversion and defeats the programmatic", "page": 77, "level": 4}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The allocation of resources to the missions would also be reviewed to align it with the programmes.", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST indicated that going forward, the programme secretariats would be strengthened to fully implement the Programmatic approach to planning and budgeting.", "page": 77, "level": 4}}, {"headings_1": {"content": "I also analyzed the funding for each of the missions from the various programmes and noted that UGX.23,163,442,578 was appropriated to programmes for which missions have no direct contribution. I further observed that neither the missions nor Ministry of Foreign affairs (MOFA) were listed as one of the actors /entities to contribute to these programmes in the NDP-III. This exposes these funds to diversion and defeats the programmatic", "page": 77, "level": 4}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme", "page": 77, "level": 2}}, {"headings_1": {"content": "The PS/ST indicated that going forward, the programme secretariats would be strengthened to fully implement the Programmatic approach to planning and budgeting.", "page": 77, "level": 4}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "heads and strengthen programme secretariats to ensure that allocation of resources is done within the programme structures and according to programme priorities.", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme", "page": 77, "level": 2}}, {"headings_1": {"content": "The PS/ST indicated that going forward, the programme secretariats would be strengthened to fully implement the Programmatic approach to planning and budgeting.", "page": 77, "level": 4}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Supplementary expenditure requests outside the programme structure", "metadata": {"headings": [{"headings_0": {"content": "c) Supplementary expenditure requests outside the programme structure", "page": 77, "level": 5}}, {"headings_1": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme", "page": 77, "level": 2}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that supplementary requests and budgets are not discussed by the programme working groups/secretariats before submission to the PS/ST. This implies that resources", "metadata": {"headings": [{"headings_0": {"content": "I noted that supplementary requests and budgets are not discussed by the programme working groups/secretariats before submission to the PS/ST. This implies that resources", "page": 77, "level": 4}}, {"headings_1": {"content": "c) Supplementary expenditure requests outside the programme structure", "page": 77, "level": 5}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "appropriated to various entities through supplementary funding do not go through the programme structures, which contradicts the principle of the programmatic approach, distorts programme planning, implementation and reporting of programme activities. \nThe PS/ST explained that the implementation of the Programme approach to planning", "metadata": {"headings": [{"headings_0": {"content": "I noted that supplementary requests and budgets are not discussed by the programme working groups/secretariats before submission to the PS/ST. This implies that resources", "page": 77, "level": 4}}, {"headings_1": {"content": "c) Supplementary expenditure requests outside the programme structure", "page": 77, "level": 5}}, [{"headings_0": {"content": "I noted that supplementary requests and budgets are not discussed by the programme working groups/secretariats before submission to the PS/ST. This implies that resources", "page": 77, "level": 4}}, {"headings_1": {"content": "c) Supplementary expenditure requests outside the programme structure", "page": 77, "level": 5}}]], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and budgeting is still work in progress, which will take time. However, going forward, MOFPED will ensure that supplementary expenditures are based on the recommendations", "metadata": {"headings": [{"headings_0": {"content": "and budgeting is still work in progress, which will take time. However, going forward, MOFPED will ensure that supplementary expenditures are based on the recommendations", "page": 77, "level": 4}}, {"headings_1": {"content": "I noted that supplementary requests and budgets are not discussed by the programme working groups/secretariats before submission to the PS/ST. This implies that resources", "page": 77, "level": 4}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "from the programme secretariats.", "metadata": {"headings": [{"headings_0": {"content": "and budgeting is still work in progress, which will take time. However, going forward, MOFPED will ensure that supplementary expenditures are based on the recommendations", "page": 77, "level": 4}}, {"headings_1": {"content": "I noted that supplementary requests and budgets are not discussed by the programme working groups/secretariats before submission to the PS/ST. This implies that resources", "page": 77, "level": 4}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme", "page": 77, "level": 2}}, {"headings_1": {"content": "and budgeting is still work in progress, which will take time. However, going forward, MOFPED will ensure that supplementary expenditures are based on the recommendations", "page": 77, "level": 4}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "heads and programme secretariats to ensure that all supplementary requests are", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme", "page": 77, "level": 2}}, {"headings_1": {"content": "and budgeting is still work in progress, which will take time. However, going forward, MOFPED will ensure that supplementary expenditures are based on the recommendations", "page": 77, "level": 4}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "discussed by the programme structures before submission to the PS/ST.", "metadata": {"headings": [{"headings_0": {"content": "discussed by the programme structures before submission to the PS/ST.", "page": 77, "level": 2}}, {"headings_1": {"content": "I advised the PS/ST to provide adequate guidance to all Accounting Officers, programme", "page": 77, "level": 2}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "d) Limited involvement of MDAs and LGs in the development of PIAPs", "metadata": {"headings": [{"headings_0": {"content": "d) Limited involvement of MDAs and LGs in the development of PIAPs", "page": 77, "level": 5}}, {"headings_1": {"content": "discussed by the programme structures before submission to the PS/ST.", "page": 77, "level": 2}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that MDAs and Local governments did not fully participate in the development of the PIAPs which affected ownership of these PIAPs by the entities. The entities both MDAs", "metadata": {"headings": [{"headings_0": {"content": "I noted that MDAs and Local governments did not fully participate in the development of the PIAPs which affected ownership of these PIAPs by the entities. The entities both MDAs", "page": 77, "level": 4}}, {"headings_1": {"content": "d) Limited involvement of MDAs and LGs in the development of PIAPs", "page": 77, "level": 5}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and LGs have therefore struggled to prepare programme based Budget Frame work papers (BFPs) which in turn affects the implementation of the programme approach.", "metadata": {"headings": [{"headings_0": {"content": "I noted that MDAs and Local governments did not fully participate in the development of the PIAPs which affected ownership of these PIAPs by the entities. The entities both MDAs", "page": 77, "level": 4}}, {"headings_1": {"content": "d) Limited involvement of MDAs and LGs in the development of PIAPs", "page": 77, "level": 5}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Interviews with officials from the National Planning Authority revealed that entities", "metadata": {"headings": [{"headings_0": {"content": "Interviews with officials from the National Planning Authority revealed that entities", "page": 77, "level": 2}}, {"headings_1": {"content": "I noted that MDAs and Local governments did not fully participate in the development of the PIAPs which affected ownership of these PIAPs by the entities. The entities both MDAs", "page": 77, "level": 4}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "especially the Local governments were engaged following the mid-term review to come", "metadata": {"headings": [{"headings_0": {"content": "Interviews with officials from the National Planning Authority revealed that entities", "page": 77, "level": 2}}, {"headings_1": {"content": "I noted that MDAs and Local governments did not fully participate in the development of the PIAPs which affected ownership of these PIAPs by the entities. The entities both MDAs", "page": 77, "level": 4}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "up with more comprehensive and inclusive PIAPs. However, this may not address the", "metadata": {"headings": [{"headings_0": {"content": "up with more comprehensive and inclusive PIAPs. However, this may not address the", "page": 77, "level": 2}}, {"headings_1": {"content": "Interviews with officials from the National Planning Authority revealed that entities", "page": 77, "level": 2}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "current challenges since the process is yet to be completed with one year to the end of the NDP-III.", "metadata": {"headings": [{"headings_0": {"content": "up with more comprehensive and inclusive PIAPs. However, this may not address the", "page": 77, "level": 2}}, {"headings_1": {"content": "Interviews with officials from the National Planning Authority revealed that entities", "page": 77, "level": 2}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The PS/ST explained that MoFPED will work with all relevant stakeholders and spearhead the process of reviewing the PIAPs, ensuring they are more inclusive and owned by the", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that MoFPED will work with all relevant stakeholders and spearhead the process of reviewing the PIAPs, ensuring they are more inclusive and owned by the", "page": 77, "level": 4}}, {"headings_1": {"content": "up with more comprehensive and inclusive PIAPs. However, this may not address the", "page": 77, "level": 2}}], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "contributing entities. \n77", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST explained that MoFPED will work with all relevant stakeholders and spearhead the process of reviewing the PIAPs, ensuring they are more inclusive and owned by the", "page": 77, "level": 4}}, {"headings_1": {"content": "up with more comprehensive and inclusive PIAPs. However, this may not address the", "page": 77, "level": 2}}, [{"headings_0": {"content": "The PS/ST explained that MoFPED will work with all relevant stakeholders and spearhead the process of reviewing the PIAPs, ensuring they are more inclusive and owned by the", "page": 77, "level": 4}}, {"headings_1": {"content": "up with more comprehensive and inclusive PIAPs. However, this may not address the", "page": 77, "level": 2}}]], "page": 77, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised NPA and MoFPED to fast-track the engagements and reviews of the PIAPs with the contributing entities and ensure that programme PIAPs are fully owned and adopted", "metadata": {"headings": [{"headings_0": {"content": "I advised NPA and MoFPED to fast-track the engagements and reviews of the PIAPs with the contributing entities and ensure that programme PIAPs are fully owned and adopted", "page": 78, "level": 4}}, {"headings_1": {"content": "The PS/ST explained that MoFPED will work with all relevant stakeholders and spearhead the process of reviewing the PIAPs, ensuring they are more inclusive and owned by the", "page": 77, "level": 4}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "by the entities.", "metadata": {"headings": [{"headings_0": {"content": "I advised NPA and MoFPED to fast-track the engagements and reviews of the PIAPs with the contributing entities and ensure that programme PIAPs are fully owned and adopted", "page": 78, "level": 4}}, {"headings_1": {"content": "The PS/ST explained that MoFPED will work with all relevant stakeholders and spearhead the process of reviewing the PIAPs, ensuring they are more inclusive and owned by the", "page": 77, "level": 4}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e) Absence of clear and harmonized outcome indicators", "metadata": {"headings": [{"headings_0": {"content": "e) Absence of clear and harmonized outcome indicators", "page": 78, "level": 5}}, {"headings_1": {"content": "I advised NPA and MoFPED to fast-track the engagements and reviews of the PIAPs with the contributing entities and ensure that programme PIAPs are fully owned and adopted", "page": 78, "level": 4}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that programmes lacked clear and consistent outcome indicators for the outcome", "metadata": {"headings": [{"headings_0": {"content": "I noted that programmes lacked clear and consistent outcome indicators for the outcome", "page": 78, "level": 2}}, {"headings_1": {"content": "e) Absence of clear and harmonized outcome indicators", "page": 78, "level": 5}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "targets in the Programme Implementation Action Plans (PIAPs). This hinders the accurate", "metadata": {"headings": [{"headings_0": {"content": "I noted that programmes lacked clear and consistent outcome indicators for the outcome", "page": 78, "level": 2}}, {"headings_1": {"content": "e) Absence of clear and harmonized outcome indicators", "page": 78, "level": 5}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "measurement and consistent reporting of programme outcomes. In addition, government", "metadata": {"headings": [{"headings_0": {"content": "measurement and consistent reporting of programme outcomes. In addition, government", "page": 78, "level": 2}}, {"headings_1": {"content": "I noted that programmes lacked clear and consistent outcome indicators for the outcome", "page": 78, "level": 2}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "will not be able to undertake accurate impact evaluations of the programme interventions at the end of the NDP-III. \nThe National Planning Authority indicated that the exercise of reviewing and harmonizing the outcome indicators was ongoing with the programme working groups, and clear outcome indicators were expected for all the programmes. \nI advised government to fast-track the development and harmonization of the outcome indicators to facilitate accurate performance and impact assessment and reporting.", "metadata": {"headings": [{"headings_0": {"content": "measurement and consistent reporting of programme outcomes. In addition, government", "page": 78, "level": 2}}, {"headings_1": {"content": "I noted that programmes lacked clear and consistent outcome indicators for the outcome", "page": 78, "level": 2}}, [{"headings_0": {"content": "measurement and consistent reporting of programme outcomes. In addition, government", "page": 78, "level": 2}}, {"headings_1": {"content": "I noted that programmes lacked clear and consistent outcome indicators for the outcome", "page": 78, "level": 2}}], [{"headings_0": {"content": "measurement and consistent reporting of programme outcomes. In addition, government", "page": 78, "level": 2}}, {"headings_1": {"content": "I noted that programmes lacked clear and consistent outcome indicators for the outcome", "page": 78, "level": 2}}]], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f) Inadequate monitoring of programme implementation by OPM", "metadata": {"headings": [{"headings_0": {"content": "f) Inadequate monitoring of programme implementation by OPM", "page": 78, "level": 5}}, {"headings_1": {"content": "measurement and consistent reporting of programme outcomes. In addition, government", "page": 78, "level": 2}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The successful implementation of the Programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall", "metadata": {"headings": [{"headings_0": {"content": "The successful implementation of the Programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall", "page": 78, "level": 4}}, {"headings_1": {"content": "f) Inadequate monitoring of programme implementation by OPM", "page": 78, "level": 5}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "supervisor of government business. \nI noted that OPM has not effectively executed this role for the past four (4) years of implementation of the Programmatic approach mainly due to limited resources and lack", "metadata": {"headings": [{"headings_0": {"content": "The successful implementation of the Programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall", "page": 78, "level": 4}}, {"headings_1": {"content": "f) Inadequate monitoring of programme implementation by OPM", "page": 78, "level": 5}}, [{"headings_0": {"content": "The successful implementation of the Programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall", "page": 78, "level": 4}}, {"headings_1": {"content": "f) Inadequate monitoring of programme implementation by OPM", "page": 78, "level": 5}}]], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of staff to undertake the monitoring. For example, OPM was expected to recruit 20", "metadata": {"headings": [{"headings_0": {"content": "of staff to undertake the monitoring. For example, OPM was expected to recruit 20", "page": 78, "level": 2}}, {"headings_1": {"content": "The successful implementation of the Programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall", "page": 78, "level": 4}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "programme coordinators to oversee the performance of each of the programmes however", "metadata": {"headings": [{"headings_0": {"content": "of staff to undertake the monitoring. For example, OPM was expected to recruit 20", "page": 78, "level": 2}}, {"headings_1": {"content": "The successful implementation of the Programme approach was supposed to be coordinated and overseen by the Office of the Prime Minister (OPM) as the overall", "page": 78, "level": 4}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "these coordinators were yet to be recruited. This has been worsened by the several changes in Management at the Ministry. As a result, OPM has struggled monitor performance of the programmes and to produce programme Annual Performance reports which would be key in successful implementation of the program Approach.", "metadata": {"headings": [{"headings_0": {"content": "these coordinators were yet to be recruited. This has been worsened by the several changes in Management at the Ministry. As a result, OPM has struggled monitor performance of the programmes and to produce programme Annual Performance reports which would be key in successful implementation of the program Approach.", "page": 78, "level": 4}}, {"headings_1": {"content": "of staff to undertake the monitoring. For example, OPM was expected to recruit 20", "page": 78, "level": 2}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government however, government", "metadata": {"headings": [{"headings_0": {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government however, government", "page": 78, "level": 4}}, {"headings_1": {"content": "these coordinators were yet to be recruited. This has been worsened by the several changes in Management at the Ministry. As a result, OPM has struggled monitor performance of the programmes and to produce programme Annual Performance reports which would be key in successful implementation of the program Approach.", "page": 78, "level": 4}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "was yet to address the challenges. \nI advised government (OPM, NPA and MoFPED) to prioritize the monitoring and", "metadata": {"headings": [{"headings_0": {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government however, government", "page": 78, "level": 4}}, {"headings_1": {"content": "these coordinators were yet to be recruited. This has been worsened by the several changes in Management at the Ministry. As a result, OPM has struggled monitor performance of the programmes and to produce programme Annual Performance reports which would be key in successful implementation of the program Approach.", "page": 78, "level": 4}}, [{"headings_0": {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government however, government", "page": 78, "level": 4}}, {"headings_1": {"content": "these coordinators were yet to be recruited. This has been worsened by the several changes in Management at the Ministry. As a result, OPM has struggled monitor performance of the programmes and to produce programme Annual Performance reports which would be key in successful implementation of the program Approach.", "page": 78, "level": 4}}]], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "supervision function within OPM by specifically providing adequate monitoring resources", "metadata": {"headings": [{"headings_0": {"content": "supervision function within OPM by specifically providing adequate monitoring resources", "page": 78, "level": 2}}, {"headings_1": {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government however, government", "page": 78, "level": 4}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and recruitment of programme coordinators to enhance the implementation of the programme approach.", "metadata": {"headings": [{"headings_0": {"content": "supervision function within OPM by specifically providing adequate monitoring resources", "page": 78, "level": 2}}, {"headings_1": {"content": "Management of OPM concurred with my findings and indicated that these challenges have been discussed at various forums and levels within Government however, government", "page": 78, "level": 4}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g) Alignment of the approved budget to the Programmatic approach", "metadata": {"headings": [{"headings_0": {"content": "g) Alignment of the approved budget to the Programmatic approach", "page": 78, "level": 5}}, {"headings_1": {"content": "supervision function within OPM by specifically providing adequate monitoring resources", "page": 78, "level": 2}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the Certificate of Compliance issued by NPA and noted that the approved", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the Certificate of Compliance issued by NPA and noted that the approved", "page": 78, "level": 2}}, {"headings_1": {"content": "g) Alignment of the approved budget to the Programmatic approach", "page": 78, "level": 5}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2022/2023 budget was found to be moderately satisfactory (with a score of 64.7%) to", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the Certificate of Compliance issued by NPA and noted that the approved", "page": 78, "level": 2}}, {"headings_1": {"content": "g) Alignment of the approved budget to the Programmatic approach", "page": 78, "level": 5}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the programmatic approach to planning and budgeting. Although this was an", "metadata": {"headings": [{"headings_0": {"content": "the programmatic approach to planning and budgeting. Although this was an", "page": 78, "level": 2}}, {"headings_1": {"content": "I reviewed the Certificate of Compliance issued by NPA and noted that the approved", "page": 78, "level": 2}}], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "78 \nimprovement from the prior year performance of 59.9% this shows that there is need for better alignment of the government budget to the programmatic approach. \nThe main reasons for this performance was; frequent budget repurposing of programme funds, failure to allocate resources to key actors in some programmes, limited data", "metadata": {"headings": [{"headings_0": {"content": "the programmatic approach to planning and budgeting. Although this was an", "page": 78, "level": 2}}, {"headings_1": {"content": "I reviewed the Certificate of Compliance issued by NPA and noted that the approved", "page": 78, "level": 2}}, [{"headings_0": {"content": "the programmatic approach to planning and budgeting. Although this was an", "page": 78, "level": 2}}, {"headings_1": {"content": "I reviewed the Certificate of Compliance issued by NPA and noted that the approved", "page": 78, "level": 2}}], [{"headings_0": {"content": "the programmatic approach to planning and budgeting. Although this was an", "page": 78, "level": 2}}, {"headings_1": {"content": "I reviewed the Certificate of Compliance issued by NPA and noted that the approved", "page": 78, "level": 2}}]], "page": 78, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "sharing and use of IT among programmes, and Ministries that have subventions that are", "metadata": {"headings": [{"headings_0": {"content": "sharing and use of IT among programmes, and Ministries that have subventions that are", "page": 79, "level": 2}}, {"headings_1": {"content": "the programmatic approach to planning and budgeting. Although this was an", "page": 78, "level": 2}}], "page": 79, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "not reported on under the programme arrangement.", "metadata": {"headings": [{"headings_0": {"content": "sharing and use of IT among programmes, and Ministries that have subventions that are", "page": 79, "level": 2}}, {"headings_1": {"content": "the programmatic approach to planning and budgeting. Although this was an", "page": 78, "level": 2}}], "page": 79, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised government to ensure that the going forward these above shortcomings are", "metadata": {"headings": [{"headings_0": {"content": "I advised government to ensure that the going forward these above shortcomings are", "page": 79, "level": 2}}, {"headings_1": {"content": "sharing and use of IT among programmes, and Ministries that have subventions that are", "page": 79, "level": 2}}], "page": 79, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "addressed in order to have budgets that are better aligned to the programme approach.", "metadata": {"headings": [{"headings_0": {"content": "I advised government to ensure that the going forward these above shortcomings are", "page": 79, "level": 2}}, {"headings_1": {"content": "sharing and use of IT among programmes, and Ministries that have subventions that are", "page": 79, "level": 2}}], "page": 79, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "At programme/entity level", "metadata": {"headings": [{"headings_0": {"content": "At programme/entity level", "page": 79, "level": 5}}, {"headings_1": {"content": "I advised government to ensure that the going forward these above shortcomings are", "page": 79, "level": 2}}], "page": 79, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Performance of Programme warrants", "metadata": {"headings": [{"headings_0": {"content": "a) Performance of Programme warrants", "page": 79, "level": 5}}, {"headings_1": {"content": "At programme/entity level", "page": 79, "level": 5}}], "page": 79, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I compared the revised budgets and warrants for each of the programmes and observed that 19 of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in", "metadata": {"headings": [{"headings_0": {"content": "I compared the revised budgets and warrants for each of the programmes and observed that 19 of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in", "page": 79, "level": 4}}, {"headings_1": {"content": "a) Performance of Programme warrants", "page": 79, "level": 5}}], "page": 79, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the table below;", "metadata": {"headings": [{"headings_0": {"content": "I compared the revised budgets and warrants for each of the programmes and observed that 19 of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in", "page": 79, "level": 4}}, {"headings_1": {"content": "a) Performance of Programme warrants", "page": 79, "level": 5}}], "page": 79, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 30: Performance of warrants by programmes", "metadata": {"headings": [{"headings_0": {"content": "Table 30: Performance of warrants by programmes", "page": 79, "level": 2}}, {"headings_1": {"content": "I compared the revised budgets and warrants for each of the programmes and observed that 19 of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in", "page": 79, "level": 4}}], "page": 79, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Agro-Industrialization", "1.012", "0.906", "0.106"], ["**2**", "Mineral Development", "0.024", "0.016", "0.009"], ["**3**", "Sustainable Petroleum Development", "0.881", "0.835", "0.047"], ["**4**", "Manufacturing", "0.586", "0.519", "0.067"], ["**5**", "Tourism Development", "0.205", "0.113", "0.092"], ["**6**", "Natural Resources, Environment, Climate Change, Land And Water", "0.423", "0.369", "0.055"], ["**7**", "Private Sector Development", "1.598", "1.571", "0.027"], ["**8**", "Sustainable Energy Development", "0.651", "0.482", "0.169"], ["**9**", "Integrated Transport Infrastructure And Services", "3.373", "2.899", "0.475"], ["**10**", "Sustainable Urbanisation And Housing", "0.108", "0.091", "0.018"], ["**11**", "Digital Transformation", "0.249", "0.212", "0.037"], ["**12**", "Human Capital Development", "7.828", "7.362", "0.467"], ["**13**", "Innovation, Technology Development And Transfer", "0.250", "0.214", "0.036"], ["**14**", "Public Sector Transformation", "0.873", "0.841", "0.031"], ["**15**", "Community Mobilization And Mindset Change", "0.116", "0.101", "0.015"], ["**16**", "Governance And Security", "8.146", "7.902", "0.244"], ["**17**", "Regional Balanced Development", "0.072", "0.053", "0.019"], ["**18**", "Development Plan Implementation", "18.055", "17.333", "0.722"], ["**19**", "Administration Of Justice", "0.403", "0.391", "0.012"], ["**20**", "Legislation, Oversight And Representation", "0.915", "0.915", "-"], ["**Total\\***", null, "**45.771**", "**43.124**", "**2.646**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 30: Performance of warrants by programmes", "page": 79, "level": 2}}, {"headings_1": {"content": "I compared the revised budgets and warrants for each of the programmes and observed that 19 of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in", "page": 79, "level": 4}}], "page": 79, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Program Name", "Sum of Revised Budget (UGX) Tn", "Sum of Total Warrants (UGX) Tn", "Variance (UGX) Tn"], "type": "table"}}, {"content": "79", "metadata": {"headings": [{"headings_0": {"content": "Table 30: Performance of warrants by programmes", "page": 79, "level": 2}}, {"headings_1": {"content": "I compared the revised budgets and warrants for each of the programmes and observed that 19 of the 20 programmes were underfunded by UGX.2.646Tn (5.8%) as shown in", "page": 79, "level": 4}}], "page": 79, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "*The revised budget of UGX.45.771Tn is different from the revised GoU budget of", "metadata": {"headings": [{"headings_0": {"content": "*The revised budget of UGX.45.771Tn is different from the revised GoU budget of", "page": 80, "level": 2}}, {"headings_1": {"content": "Table 30: Performance of warrants by programmes", "page": 79, "level": 2}}], "page": 80, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UGX.52.548Tn by UGX.6.777Tn which relates to project financing and local revenue which", "metadata": {"headings": [{"headings_0": {"content": "*The revised budget of UGX.45.771Tn is different from the revised GoU budget of", "page": 80, "level": 2}}, {"headings_1": {"content": "Table 30: Performance of warrants by programmes", "page": 79, "level": 2}}], "page": 80, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "could not be broken down by programmes. Similarly, the warrants of UGX.43.124Tn are different from the total GoU warrants of UGX.49.226Tn by UGX.6.102Tn which relates to", "metadata": {"headings": [{"headings_0": {"content": "could not be broken down by programmes. Similarly, the warrants of UGX.43.124Tn are different from the total GoU warrants of UGX.49.226Tn by UGX.6.102Tn which relates to", "page": 80, "level": 4}}, {"headings_1": {"content": "*The revised budget of UGX.45.771Tn is different from the revised GoU budget of", "page": 80, "level": 2}}], "page": 80, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "project financing and local revenue.", "metadata": {"headings": [{"headings_0": {"content": "could not be broken down by programmes. Similarly, the warrants of UGX.43.124Tn are different from the total GoU warrants of UGX.49.226Tn by UGX.6.102Tn which relates to", "page": 80, "level": 4}}, {"headings_1": {"content": "*The revised budget of UGX.45.771Tn is different from the revised GoU budget of", "page": 80, "level": 2}}], "page": 80, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The underperformance of warrants affected the implementation of several key programme activities at entity level during the year. Activities that were affected by this", "metadata": {"headings": [{"headings_0": {"content": "The underperformance of warrants affected the implementation of several key programme activities at entity level during the year. Activities that were affected by this", "page": 80, "level": 4}}, {"headings_1": {"content": "could not be broken down by programmes. Similarly, the warrants of UGX.43.124Tn are different from the total GoU warrants of UGX.49.226Tn by UGX.6.102Tn which relates to", "page": 80, "level": 4}}], "page": 80, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "are highlighted in the individual entity reports of the contributing entities for each of the programmes. \nThe programme heads explained that the underperformance of warrants was due to insufficient revenue collections by MoFPED and pledged to continue engaging MoFPED for the release of the budgeted funds. \nI advised the programme heads to ensure that the un-implemented programme activities are rolled over to the subsequent periods for implementation.", "metadata": {"headings": [{"headings_0": {"content": "The underperformance of warrants affected the implementation of several key programme activities at entity level during the year. Activities that were affected by this", "page": 80, "level": 4}}, {"headings_1": {"content": "could not be broken down by programmes. Similarly, the warrants of UGX.43.124Tn are different from the total GoU warrants of UGX.49.226Tn by UGX.6.102Tn which relates to", "page": 80, "level": 4}}, [{"headings_0": {"content": "The underperformance of warrants affected the implementation of several key programme activities at entity level during the year. Activities that were affected by this", "page": 80, "level": 4}}, {"headings_1": {"content": "could not be broken down by programmes. Similarly, the warrants of UGX.43.124Tn are different from the total GoU warrants of UGX.49.226Tn by UGX.6.102Tn which relates to", "page": 80, "level": 4}}], [{"headings_0": {"content": "The underperformance of warrants affected the implementation of several key programme activities at entity level during the year. Activities that were affected by this", "page": 80, "level": 4}}, {"headings_1": {"content": "could not be broken down by programmes. Similarly, the warrants of UGX.43.124Tn are different from the total GoU warrants of UGX.49.226Tn by UGX.6.102Tn which relates to", "page": 80, "level": 4}}]], "page": 80, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Utilization of programme warrants", "metadata": {"headings": [{"headings_0": {"content": "b) Utilization of programme warrants", "page": 80, "level": 5}}, {"headings_1": {"content": "The underperformance of warrants affected the implementation of several key programme activities at entity level during the year. Activities that were affected by this", "page": 80, "level": 4}}], "page": 80, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I compared the total warrants and expenditure for each of the programmes and observed that all the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in", "metadata": {"headings": [{"headings_0": {"content": "I compared the total warrants and expenditure for each of the programmes and observed that all the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in", "page": 80, "level": 4}}, {"headings_1": {"content": "b) Utilization of programme warrants", "page": 80, "level": 5}}], "page": 80, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the table below.", "metadata": {"headings": [{"headings_0": {"content": "I compared the total warrants and expenditure for each of the programmes and observed that all the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in", "page": 80, "level": 4}}, {"headings_1": {"content": "b) Utilization of programme warrants", "page": 80, "level": 5}}], "page": 80, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 31: Utilization of warrants by Programmes", "metadata": {"headings": [{"headings_0": {"content": "Table 31: Utilization of warrants by Programmes", "page": 80, "level": 2}}, {"headings_1": {"content": "I compared the total warrants and expenditure for each of the programmes and observed that all the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in", "page": 80, "level": 4}}], "page": 80, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Agro-Industrialization", "0.906", "0.830", "0.076"], ["**2**", "Mineral Development", "0.016", "0.015", "0.000"], ["**3**", "Sustainable Petroleum Development", "0.835", "0.831", "0.004"], ["**4**", "Manufacturing", "0.519", "0.508", "0.011"], ["**5**", "Tourism Development", "0.113", "0.109", "0.004"], ["**6**", "Natural Resources, Environment, Climate Change, Land And Water", "0.369", "0.345", "0.024"], ["**7**", "Private Sector Development", "1.571", "1.563", "0.008"], ["**8**", "Sustainable Energy Development", "0.482", "0.471", "0.011"], ["**9**", "Integrated Transport Infrastructure And Services", "2.899", "2.837", "0.062"], ["**10**", "Sustainable Urbanisation And Housing", "0.091", "0.090", "0.001"], ["**11**", "Digital Transformation", "0.212", "0.208", "0.005"], ["**12**", "Human Capital Development", "7.362", "6.910", "0.451"], ["**13**", "Innovation, Technology Development And Transfer", "0.214", "0.214", "0.000"], ["**14**", "Public Sector Transformation", "0.841", "0.746", "0.095"], ["**15**", "Community Mobilization And Mindset Change", "0.101", "0.098", "0.003"], ["**16**", "Governance And Security", "7.902", "7.811", "0.092"]], "metadata": {"headings": [{"headings_0": {"content": "Table 31: Utilization of warrants by Programmes", "page": 80, "level": 2}}, {"headings_1": {"content": "I compared the total warrants and expenditure for each of the programmes and observed that all the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in", "page": 80, "level": 4}}], "page": 80, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Program Name", "Sum of Total Warrants (UGX) Tn", "Sum of Total payments (UGX) Tn", "Variance (UGX) Tn"], "type": "table"}}, {"content": "80", "metadata": {"headings": [{"headings_0": {"content": "Table 31: Utilization of warrants by Programmes", "page": 80, "level": 2}}, {"headings_1": {"content": "I compared the total warrants and expenditure for each of the programmes and observed that all the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in", "page": 80, "level": 4}}], "page": 80, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**17**", "Regional Balanced Development", "0.053", "0.049", "0.004"], ["**18**", "Development Plan Implementation", "17.333", "14.543", "2.790"], ["**19**", "Administration Of Justice", "0.391", "0.365", "0.026"], ["**20**", "Legislation, Oversight And Representation", "0.915", "0.906", "0.009"], ["**Total\\***", null, "**43.124**", "**39.449**", "**3.676**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 31: Utilization of warrants by Programmes", "page": 80, "level": 2}}, {"headings_1": {"content": "I compared the total warrants and expenditure for each of the programmes and observed that all the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in", "page": 80, "level": 4}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Program Name", "Sum of Total Warrants (UGX) Tn", "Sum of Total payments (UGX) Tn", "Variance (UGX) Tn"], "type": "table"}}, {"content": "\\*The warrants of UGX.43.124Tn are different from the total GoU warrants of", "metadata": {"headings": [{"headings_0": {"content": "Table 31: Utilization of warrants by Programmes", "page": 80, "level": 2}}, {"headings_1": {"content": "I compared the total warrants and expenditure for each of the programmes and observed that all the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in", "page": 80, "level": 4}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.49.226Tn by UGX.6.102Tn which relates to project financing and local revenue. Similarly, the utilisation of UGX.39.449Tn is different from the total GoU utilisation of", "metadata": {"headings": [{"headings_0": {"content": "UGX.49.226Tn by UGX.6.102Tn which relates to project financing and local revenue. Similarly, the utilisation of UGX.39.449Tn is different from the total GoU utilisation of", "page": 81, "level": 4}}, {"headings_1": {"content": "Table 31: Utilization of warrants by Programmes", "page": 80, "level": 2}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UGX.43.404Tn by UGX.3.995Tn which relates to project financing and local revenue which could not be broken down by programmes.", "metadata": {"headings": [{"headings_0": {"content": "UGX.49.226Tn by UGX.6.102Tn which relates to project financing and local revenue. Similarly, the utilisation of UGX.39.449Tn is different from the total GoU utilisation of", "page": 81, "level": 4}}, {"headings_1": {"content": "Table 31: Utilization of warrants by Programmes", "page": 80, "level": 2}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Underutilization of warrants was caused by; the late release of funds, delays in", "metadata": {"headings": [{"headings_0": {"content": "Underutilization of warrants was caused by; the late release of funds, delays in", "page": 81, "level": 2}}, {"headings_1": {"content": "UGX.49.226Tn by UGX.6.102Tn which relates to project financing and local revenue. Similarly, the utilisation of UGX.39.449Tn is different from the total GoU utilisation of", "page": 81, "level": 4}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "undertaking procurements, delayed completion of works, delayed compensation of", "metadata": {"headings": [{"headings_0": {"content": "Underutilization of warrants was caused by; the late release of funds, delays in", "page": 81, "level": 2}}, {"headings_1": {"content": "UGX.49.226Tn by UGX.6.102Tn which relates to project financing and local revenue. Similarly, the utilisation of UGX.39.449Tn is different from the total GoU utilisation of", "page": 81, "level": 4}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "project affected persons (PAPs), staffing gaps and delayed recruitment of staff. I further observed that the programme heads have no mandate to cause the Accounting Officers", "metadata": {"headings": [{"headings_0": {"content": "project affected persons (PAPs), staffing gaps and delayed recruitment of staff. I further observed that the programme heads have no mandate to cause the Accounting Officers", "page": 81, "level": 4}}, {"headings_1": {"content": "Underutilization of warrants was caused by; the late release of funds, delays in", "page": 81, "level": 2}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of the contributing entities to fully utilize the availed warrants. \nUnderutilization of warranted funds at entity level affected the implementation of several", "metadata": {"headings": [{"headings_0": {"content": "project affected persons (PAPs), staffing gaps and delayed recruitment of staff. I further observed that the programme heads have no mandate to cause the Accounting Officers", "page": 81, "level": 4}}, {"headings_1": {"content": "Underutilization of warrants was caused by; the late release of funds, delays in", "page": 81, "level": 2}}, [{"headings_0": {"content": "project affected persons (PAPs), staffing gaps and delayed recruitment of staff. I further observed that the programme heads have no mandate to cause the Accounting Officers", "page": 81, "level": 4}}, {"headings_1": {"content": "Underutilization of warrants was caused by; the late release of funds, delays in", "page": 81, "level": 2}}]], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "key programme activities during the year. Activities that were affected by this are", "metadata": {"headings": [{"headings_0": {"content": "key programme activities during the year. Activities that were affected by this are", "page": 81, "level": 2}}, {"headings_1": {"content": "project affected persons (PAPs), staffing gaps and delayed recruitment of staff. I further observed that the programme heads have no mandate to cause the Accounting Officers", "page": 81, "level": 4}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "highlighted in the individual entity reports of the contributing entities for each of the programmes.", "metadata": {"headings": [{"headings_0": {"content": "key programme activities during the year. Activities that were affected by this are", "page": 81, "level": 2}}, {"headings_1": {"content": "project affected persons (PAPs), staffing gaps and delayed recruitment of staff. I further observed that the programme heads have no mandate to cause the Accounting Officers", "page": 81, "level": 4}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the PS/ST to empower the programme heads to ensure that Accounting Officers", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to empower the programme heads to ensure that Accounting Officers", "page": 81, "level": 2}}, {"headings_1": {"content": "key programme activities during the year. Activities that were affected by this are", "page": 81, "level": 2}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of the contributing entities undertake procurements in a timely manner, strengthen", "metadata": {"headings": [{"headings_0": {"content": "I advised the PS/ST to empower the programme heads to ensure that Accounting Officers", "page": 81, "level": 2}}, {"headings_1": {"content": "key programme activities during the year. Activities that were affected by this are", "page": 81, "level": 2}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "contract supervision and ensure that the staffing gaps are filled. In addition, the activities", "metadata": {"headings": [{"headings_0": {"content": "contract supervision and ensure that the staffing gaps are filled. In addition, the activities", "page": 81, "level": 2}}, {"headings_1": {"content": "I advised the PS/ST to empower the programme heads to ensure that Accounting Officers", "page": 81, "level": 2}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "that were affected by the underutilization of warrants should be rolled over to the subsequent period for implementation.", "metadata": {"headings": [{"headings_0": {"content": "contract supervision and ensure that the staffing gaps are filled. In addition, the activities", "page": 81, "level": 2}}, {"headings_1": {"content": "I advised the PS/ST to empower the programme heads to ensure that Accounting Officers", "page": 81, "level": 2}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Alignment of work plan activities and programme outputs", "metadata": {"headings": [{"headings_0": {"content": "c) Alignment of work plan activities and programme outputs", "page": 81, "level": 5}}, {"headings_1": {"content": "contract supervision and ensure that the staffing gaps are filled. In addition, the activities", "page": 81, "level": 2}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I analyzed the activities in the approved work plans of 141 participating entities to", "metadata": {"headings": [{"headings_0": {"content": "I analyzed the activities in the approved work plans of 141 participating entities to", "page": 81, "level": 2}}, {"headings_1": {"content": "c) Alignment of work plan activities and programme outputs", "page": 81, "level": 5}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "establish if the programme outputs would be achieved through the implementation of", "metadata": {"headings": [{"headings_0": {"content": "I analyzed the activities in the approved work plans of 141 participating entities to", "page": 81, "level": 2}}, {"headings_1": {"content": "c) Alignment of work plan activities and programme outputs", "page": 81, "level": 5}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "these activities. Based on my procedures, I noted that out of 2,020 sampled activities", "metadata": {"headings": [{"headings_0": {"content": "these activities. Based on my procedures, I noted that out of 2,020 sampled activities", "page": 81, "level": 2}}, {"headings_1": {"content": "I analyzed the activities in the approved work plans of 141 participating entities to", "page": 81, "level": 2}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "reviewed, 1,130 (55%) activities were aligned to the programme outputs. I further observed that the work plans are not properly aligned to the programme objectives and the programme value-chains.", "metadata": {"headings": [{"headings_0": {"content": "these activities. Based on my procedures, I noted that out of 2,020 sampled activities", "page": 81, "level": 2}}, {"headings_1": {"content": "I analyzed the activities in the approved work plans of 141 participating entities to", "page": 81, "level": 2}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Misalignment of work plans and programme outputs casts doubt impairs the quality of work plans since these cannot result into the achievement of the programme results. In", "metadata": {"headings": [{"headings_0": {"content": "Misalignment of work plans and programme outputs casts doubt impairs the quality of work plans since these cannot result into the achievement of the programme results. In", "page": 81, "level": 4}}, {"headings_1": {"content": "these activities. Based on my procedures, I noted that out of 2,020 sampled activities", "page": 81, "level": 2}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "addition, there is a likelihood that funds will be diverted from the core programme activities which will affect the achievement of the programme results.", "metadata": {"headings": [{"headings_0": {"content": "Misalignment of work plans and programme outputs casts doubt impairs the quality of work plans since these cannot result into the achievement of the programme results. In", "page": 81, "level": 4}}, {"headings_1": {"content": "these activities. Based on my procedures, I noted that out of 2,020 sampled activities", "page": 81, "level": 2}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by the planners and the Accounting Officers, and the lack of support from NPA", "metadata": {"headings": [{"headings_0": {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by the planners and the Accounting Officers, and the lack of support from NPA", "page": 81, "level": 4}}, {"headings_1": {"content": "Misalignment of work plans and programme outputs casts doubt impairs the quality of work plans since these cannot result into the achievement of the programme results. In", "page": 81, "level": 4}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "81 \nand the programme secretariats to the planners during the development of the work", "metadata": {"headings": [{"headings_0": {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by the planners and the Accounting Officers, and the lack of support from NPA", "page": 81, "level": 4}}, {"headings_1": {"content": "Misalignment of work plans and programme outputs casts doubt impairs the quality of work plans since these cannot result into the achievement of the programme results. In", "page": 81, "level": 4}}, [{"headings_0": {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by the planners and the Accounting Officers, and the lack of support from NPA", "page": 81, "level": 4}}, {"headings_1": {"content": "Misalignment of work plans and programme outputs casts doubt impairs the quality of work plans since these cannot result into the achievement of the programme results. In", "page": 81, "level": 4}}]], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "plans. In addition, there is weak alignment of the performance contracts of the Accounting Officers to the programme objectives and results. The planners in the MDAs and LGs have", "metadata": {"headings": [{"headings_0": {"content": "plans. In addition, there is weak alignment of the performance contracts of the Accounting Officers to the programme objectives and results. The planners in the MDAs and LGs have", "page": 82, "level": 4}}, {"headings_1": {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by the planners and the Accounting Officers, and the lack of support from NPA", "page": 81, "level": 4}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "primary been reduced to budgeting officers and this has negatively affected the effectiveness of the planning function.", "metadata": {"headings": [{"headings_0": {"content": "plans. In addition, there is weak alignment of the performance contracts of the Accounting Officers to the programme objectives and results. The planners in the MDAs and LGs have", "page": 82, "level": 4}}, {"headings_1": {"content": "Misalignment was attributed to inadequate conceptualization of the programmatic approach by the planners and the Accounting Officers, and the lack of support from NPA", "page": 81, "level": 4}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate", "page": 82, "level": 2}}, {"headings_1": {"content": "plans. In addition, there is weak alignment of the performance contracts of the Accounting Officers to the programme objectives and results. The planners in the MDAs and LGs have", "page": 82, "level": 4}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "change management trainings and capacity building is conducted for the planners and Accounting Officers of the contributing entities with a view of deepening the understanding of the approach and ensuring that future work plans are properly aligned to the programme PIAPs and value-chains.", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate", "page": 82, "level": 2}}, {"headings_1": {"content": "plans. In addition, there is weak alignment of the performance contracts of the Accounting Officers to the programme objectives and results. The planners in the MDAs and LGs have", "page": 82, "level": 4}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers", "metadata": {"headings": [{"headings_0": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers", "page": 82, "level": 2}}, {"headings_1": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate", "page": 82, "level": 2}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of the contributing entities are realigned to focus on the programme objectives and results.", "metadata": {"headings": [{"headings_0": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers", "page": 82, "level": 2}}, {"headings_1": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate", "page": 82, "level": 2}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d) Failure to incorporate PIAP interventions within the entity work plans and budgets", "metadata": {"headings": [{"headings_0": {"content": "d) Failure to incorporate PIAP interventions within the entity work plans and budgets", "page": 82, "level": 5}}, {"headings_1": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers", "page": 82, "level": 2}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Paragraph 3.1 of the guidelines for the development of Programme Implementation Action", "metadata": {"headings": [{"headings_0": {"content": "d) Failure to incorporate PIAP interventions within the entity work plans and budgets", "page": 82, "level": 5}}, {"headings_1": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers", "page": 82, "level": 2}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Plans (PIAPs) defines a PIAP as a result-oriented specific plan for achieving the objectives", "metadata": {"headings": [{"headings_0": {"content": "Plans (PIAPs) defines a PIAP as a result-oriented specific plan for achieving the objectives", "page": 82, "level": 2}}, {"headings_1": {"content": "d) Failure to incorporate PIAP interventions within the entity work plans and budgets", "page": 82, "level": 5}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of a respective NDP III programme. \nI analysed the approved work plans and budgets for 227 entities to confirm if the NDP III", "metadata": {"headings": [{"headings_0": {"content": "Plans (PIAPs) defines a PIAP as a result-oriented specific plan for achieving the objectives", "page": 82, "level": 2}}, {"headings_1": {"content": "d) Failure to incorporate PIAP interventions within the entity work plans and budgets", "page": 82, "level": 5}}, [{"headings_0": {"content": "Plans (PIAPs) defines a PIAP as a result-oriented specific plan for achieving the objectives", "page": 82, "level": 2}}, {"headings_1": {"content": "d) Failure to incorporate PIAP interventions within the entity work plans and budgets", "page": 82, "level": 5}}]], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "PIAP interventions were incorporated in the work plans of the contributing entities for FY 2022/2023. Out of a sample of 1,515 PIAP interventions reviewed, only 593 (39%) could", "metadata": {"headings": [{"headings_0": {"content": "PIAP interventions were incorporated in the work plans of the contributing entities for FY 2022/2023. Out of a sample of 1,515 PIAP interventions reviewed, only 593 (39%) could", "page": 82, "level": 4}}, {"headings_1": {"content": "Plans (PIAPs) defines a PIAP as a result-oriented specific plan for achieving the objectives", "page": 82, "level": 2}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "be traced in the entity work plans of the contributing entities under the different programmes.", "metadata": {"headings": [{"headings_0": {"content": "PIAP interventions were incorporated in the work plans of the contributing entities for FY 2022/2023. Out of a sample of 1,515 PIAP interventions reviewed, only 593 (39%) could", "page": 82, "level": 4}}, {"headings_1": {"content": "Plans (PIAPs) defines a PIAP as a result-oriented specific plan for achieving the objectives", "page": 82, "level": 2}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "This indicates that there is a mismatch between the approved programme/PAIP", "metadata": {"headings": [{"headings_0": {"content": "This indicates that there is a mismatch between the approved programme/PAIP", "page": 82, "level": 2}}, {"headings_1": {"content": "PIAP interventions were incorporated in the work plans of the contributing entities for FY 2022/2023. Out of a sample of 1,515 PIAP interventions reviewed, only 593 (39%) could", "page": 82, "level": 4}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "interventions and what is included in the entity work plans, which may affect the full realization of the programme objectives.", "metadata": {"headings": [{"headings_0": {"content": "This indicates that there is a mismatch between the approved programme/PAIP", "page": 82, "level": 2}}, {"headings_1": {"content": "PIAP interventions were incorporated in the work plans of the contributing entities for FY 2022/2023. Out of a sample of 1,515 PIAP interventions reviewed, only 593 (39%) could", "page": 82, "level": 4}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The failure to incorporate key PIAP interventions in the work plans was caused by", "metadata": {"headings": [{"headings_0": {"content": "The failure to incorporate key PIAP interventions in the work plans was caused by", "page": 82, "level": 2}}, {"headings_1": {"content": "This indicates that there is a mismatch between the approved programme/PAIP", "page": 82, "level": 2}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inadequate conceptualization of the programmatic approach by the planners and the", "metadata": {"headings": [{"headings_0": {"content": "The failure to incorporate key PIAP interventions in the work plans was caused by", "page": 82, "level": 2}}, {"headings_1": {"content": "This indicates that there is a mismatch between the approved programme/PAIP", "page": 82, "level": 2}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting Officers, and the lack of support from NPA and the programme secretariats to the planners during the development of the work plans. In addition, there is weak", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officers, and the lack of support from NPA and the programme secretariats to the planners during the development of the work plans. In addition, there is weak", "page": 82, "level": 4}}, {"headings_1": {"content": "The failure to incorporate key PIAP interventions in the work plans was caused by", "page": 82, "level": 2}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "alignment of the performance contracts of the Accounting Officers to the programme objectives and results. \nThe program heads acknowledged the anomaly and indicated that going forward, the", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officers, and the lack of support from NPA and the programme secretariats to the planners during the development of the work plans. In addition, there is weak", "page": 82, "level": 4}}, {"headings_1": {"content": "The failure to incorporate key PIAP interventions in the work plans was caused by", "page": 82, "level": 2}}, [{"headings_0": {"content": "Accounting Officers, and the lack of support from NPA and the programme secretariats to the planners during the development of the work plans. In addition, there is weak", "page": 82, "level": 4}}, {"headings_1": {"content": "The failure to incorporate key PIAP interventions in the work plans was caused by", "page": 82, "level": 2}}]], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "work plans of the contributing entities are well aligned with the programme PIAPs.", "metadata": {"headings": [{"headings_0": {"content": "work plans of the contributing entities are well aligned with the programme PIAPs.", "page": 82, "level": 2}}, {"headings_1": {"content": "Accounting Officers, and the lack of support from NPA and the programme secretariats to the planners during the development of the work plans. In addition, there is weak", "page": 82, "level": 4}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate", "page": 82, "level": 2}}, {"headings_1": {"content": "work plans of the contributing entities are well aligned with the programme PIAPs.", "page": 82, "level": 2}}], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "change management trainings and capacity building is conducted for the planners and Accounting Officers of the contributing entities with a view of deepening the understanding of this approach and ensuring that future work plans are properly aligned to the programme PIAPs. \n82", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate", "page": 82, "level": 2}}, {"headings_1": {"content": "work plans of the contributing entities are well aligned with the programme PIAPs.", "page": 82, "level": 2}}, [{"headings_0": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate", "page": 82, "level": 2}}, {"headings_1": {"content": "work plans of the contributing entities are well aligned with the programme PIAPs.", "page": 82, "level": 2}}]], "page": 82, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers", "metadata": {"headings": [{"headings_0": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers", "page": 83, "level": 2}}, {"headings_1": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate", "page": 82, "level": 2}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of the contributing entities are realigned to focus on the programme objectives and results.", "metadata": {"headings": [{"headings_0": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers", "page": 83, "level": 2}}, {"headings_1": {"content": "I advised the programme heads to liaise with MoFPED and NPA and ensure adequate", "page": 82, "level": 2}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e) Functionality of the Program Working Group Secretariats", "metadata": {"headings": [{"headings_0": {"content": "e) Functionality of the Program Working Group Secretariats", "page": 83, "level": 5}}, {"headings_1": {"content": "I further advised the PS/ST to ensure that performance contracts of Accounting Officers", "page": 83, "level": 2}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Guideline 18 of the Program Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "Guideline 18 of the Program Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry.", "page": 83, "level": 4}}, {"headings_1": {"content": "e) Functionality of the Program Working Group Secretariats", "page": 83, "level": 5}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Secretariats are expected to provide administrative support to the respective program working Groups (PWGs). \nI undertook procedures to confirm if all programmes had constituted functional working groups/secretariats and observed that 16 out of the 20 Programmes had constituted", "metadata": {"headings": [{"headings_0": {"content": "Guideline 18 of the Program Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry.", "page": 83, "level": 4}}, {"headings_1": {"content": "e) Functionality of the Program Working Group Secretariats", "page": 83, "level": 5}}, [{"headings_0": {"content": "Guideline 18 of the Program Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry.", "page": 83, "level": 4}}, {"headings_1": {"content": "e) Functionality of the Program Working Group Secretariats", "page": 83, "level": 5}}]], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold", "metadata": {"headings": [{"headings_0": {"content": "working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold", "page": 83, "level": 4}}, {"headings_1": {"content": "Guideline 18 of the Program Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry.", "page": 83, "level": 4}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "regular meetings to discuss programme challenges as expected.", "metadata": {"headings": [{"headings_0": {"content": "working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold", "page": 83, "level": 4}}, {"headings_1": {"content": "Guideline 18 of the Program Working Groups guidelines requires that each lead Ministry establish a secretariat within their Ministry supported by the Planning Unit of the Ministry.", "page": 83, "level": 4}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "metadata": {"headings": [{"headings_0": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 83, "level": 2}}, {"headings_1": {"content": "working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold", "page": 83, "level": 4}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implementation challenges, such as uncoordinated implementation of programme activities, which will negatively affect the performance of the programme and failure to achieve programme objectives. \nFailure to establish functional working groups was attributed to limited funding of programme secretariats, weak leadership at secretariats and lack of adequate sensitization on the programmatic approach.", "metadata": {"headings": [{"headings_0": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 83, "level": 2}}, {"headings_1": {"content": "working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold", "page": 83, "level": 4}}, [{"headings_0": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 83, "level": 2}}, {"headings_1": {"content": "working groups. Out of the 16 Programmes that had constituted working groups, only ten (10) working groups/secretariats were functional. The balance of the six (6) did not hold", "page": 83, "level": 4}}]], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the programme heads to liaise with MoFPED and NPA to ensure that all", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to liaise with MoFPED and NPA to ensure that all", "page": 83, "level": 2}}, {"headings_1": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 83, "level": 2}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "programmes constitute fully functional programme secretariats as per the programme", "metadata": {"headings": [{"headings_0": {"content": "I advised the programme heads to liaise with MoFPED and NPA to ensure that all", "page": 83, "level": 2}}, {"headings_1": {"content": "Failure to constitute programme working groups/secretariats exposes the programme to", "page": 83, "level": 2}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines. I further advised the programme heads to engage NPA and build adequate", "metadata": {"headings": [{"headings_0": {"content": "guidelines. I further advised the programme heads to engage NPA and build adequate", "page": 83, "level": 2}}, {"headings_1": {"content": "I advised the programme heads to liaise with MoFPED and NPA to ensure that all", "page": 83, "level": 2}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "capacity for members of the programme secretariat with a view of empowering them to undertake their responsibilities effectively in accordance with the programme guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines. I further advised the programme heads to engage NPA and build adequate", "page": 83, "level": 2}}, {"headings_1": {"content": "I advised the programme heads to liaise with MoFPED and NPA to ensure that all", "page": 83, "level": 2}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 83, "level": 5}}, {"headings_1": {"content": "guidelines. I further advised the programme heads to engage NPA and build adequate", "page": 83, "level": 2}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Government has made notable achievements and progress towards the full adoption of the programmatic approach to planning and budgeting to date. The transition has", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 83, "level": 5}}, {"headings_1": {"content": "guidelines. I further advised the programme heads to engage NPA and build adequate", "page": 83, "level": 2}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "however been slow due to a number of challenges as highlighted above. Government", "metadata": {"headings": [{"headings_0": {"content": "however been slow due to a number of challenges as highlighted above. Government", "page": 83, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 83, "level": 5}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "therefore needs to fast-track the amendments to the PFMA, PFMR and Treasury", "metadata": {"headings": [{"headings_0": {"content": "however been slow due to a number of challenges as highlighted above. Government", "page": 83, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 83, "level": 5}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Instructions, undertake extensive sensitisation of all stakeholders to appreciate the programmatic approach, fully empower the programme secretariats and OPM to", "metadata": {"headings": [{"headings_0": {"content": "Instructions, undertake extensive sensitisation of all stakeholders to appreciate the programmatic approach, fully empower the programme secretariats and OPM to", "page": 83, "level": 4}}, {"headings_1": {"content": "however been slow due to a number of challenges as highlighted above. Government", "page": 83, "level": 2}}], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "undertake their responsibilities if the full adoption of the programmatic approach is to be realized. \n83", "metadata": {"headings": [{"headings_0": {"content": "Instructions, undertake extensive sensitisation of all stakeholders to appreciate the programmatic approach, fully empower the programme secretariats and OPM to", "page": 83, "level": 4}}, {"headings_1": {"content": "however been slow due to a number of challenges as highlighted above. Government", "page": 83, "level": 2}}, [{"headings_0": {"content": "Instructions, undertake extensive sensitisation of all stakeholders to appreciate the programmatic approach, fully empower the programme secretariats and OPM to", "page": 83, "level": 4}}, {"headings_1": {"content": "however been slow due to a number of challenges as highlighted above. Government", "page": 83, "level": 2}}]], "page": 83, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2. INDIVIDUAL PROGRAMME KEY AUDIT FINDINGS 3.2.1 HUMAN CAPITAL DEVELOPMENT PROGRAM", "metadata": {"headings": [{"headings_0": {"content": "3.2. INDIVIDUAL PROGRAMME KEY AUDIT FINDINGS 3.2.1 HUMAN CAPITAL DEVELOPMENT PROGRAM", "page": 84, "level": 5}}, {"headings_1": {"content": "Instructions, undertake extensive sensitisation of all stakeholders to appreciate the programmatic approach, fully empower the programme secretariats and OPM to", "page": 83, "level": 4}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Expired Vaccines and drugs at the National Medical Stores", "metadata": {"headings": [{"headings_0": {"content": "a) Expired Vaccines and drugs at the National Medical Stores", "page": 84, "level": 5}}, {"headings_1": {"content": "3.2. INDIVIDUAL PROGRAMME KEY AUDIT FINDINGS 3.2.1 HUMAN CAPITAL DEVELOPMENT PROGRAM", "page": 84, "level": 5}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Out of 12,595,920 doses of COVID-19 vaccines in store, 5,619,120 doses had expired. The expired COVID-19 value of the vaccines as at reporting date was worth UGX. 28.159bn. More expired COVID vaccines still lie in various health facilities across the", "metadata": {"headings": [{"headings_0": {"content": "Out of 12,595,920 doses of COVID-19 vaccines in store, 5,619,120 doses had expired. The expired COVID-19 value of the vaccines as at reporting date was worth UGX. 28.159bn. More expired COVID vaccines still lie in various health facilities across the", "page": 84, "level": 4}}, {"headings_1": {"content": "a) Expired Vaccines and drugs at the National Medical Stores", "page": 84, "level": 5}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "country and the total combined loss to be incurred next year is estimated at UGX 300bn.", "metadata": {"headings": [{"headings_0": {"content": "Out of 12,595,920 doses of COVID-19 vaccines in store, 5,619,120 doses had expired. The expired COVID-19 value of the vaccines as at reporting date was worth UGX. 28.159bn. More expired COVID vaccines still lie in various health facilities across the", "page": 84, "level": 4}}, {"headings_1": {"content": "a) Expired Vaccines and drugs at the National Medical Stores", "page": 84, "level": 5}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "These are vaccines procured out of the World Bank loan advanced for CoviD-19 support.", "metadata": {"headings": [{"headings_0": {"content": "These are vaccines procured out of the World Bank loan advanced for CoviD-19 support.", "page": 84, "level": 2}}, {"headings_1": {"content": "Out of 12,595,920 doses of COVID-19 vaccines in store, 5,619,120 doses had expired. The expired COVID-19 value of the vaccines as at reporting date was worth UGX. 28.159bn. More expired COVID vaccines still lie in various health facilities across the", "page": 84, "level": 4}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Furthermore, NMS has non-viable /expired stock of drugs worth UGX.33bn which was a 153% increase from UGX 13.4Bn of prior year. These majorly include Anti-retro Viral", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, NMS has non-viable /expired stock of drugs worth UGX.33bn which was a 153% increase from UGX 13.4Bn of prior year. These majorly include Anti-retro Viral", "page": 84, "level": 4}}, {"headings_1": {"content": "These are vaccines procured out of the World Bank loan advanced for CoviD-19 support.", "page": 84, "level": 2}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Medication (ARVs) which expire due to mainly changes in the recommended treatment guidelines by the World Health Organization.", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, NMS has non-viable /expired stock of drugs worth UGX.33bn which was a 153% increase from UGX 13.4Bn of prior year. These majorly include Anti-retro Viral", "page": 84, "level": 4}}, {"headings_1": {"content": "These are vaccines procured out of the World Bank loan advanced for CoviD-19 support.", "page": 84, "level": 2}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Consultations with the PS MOH revealed that the procurement of the COVID was done", "metadata": {"headings": [{"headings_0": {"content": "Consultations with the PS MOH revealed that the procurement of the COVID was done", "page": 84, "level": 2}}, {"headings_1": {"content": "Furthermore, NMS has non-viable /expired stock of drugs worth UGX.33bn which was a 153% increase from UGX 13.4Bn of prior year. These majorly include Anti-retro Viral", "page": 84, "level": 4}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "based on speculation since the pandemic was still around. Besides Government had", "metadata": {"headings": [{"headings_0": {"content": "Consultations with the PS MOH revealed that the procurement of the COVID was done", "page": 84, "level": 2}}, {"headings_1": {"content": "Furthermore, NMS has non-viable /expired stock of drugs worth UGX.33bn which was a 153% increase from UGX 13.4Bn of prior year. These majorly include Anti-retro Viral", "page": 84, "level": 4}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "committed the manufactures with conditional grants from the World bank to produce and deliver vaccines which could not be halted. However, funds have been secured from GAVI", "metadata": {"headings": [{"headings_0": {"content": "committed the manufactures with conditional grants from the World bank to produce and deliver vaccines which could not be halted. However, funds have been secured from GAVI", "page": 84, "level": 4}}, {"headings_1": {"content": "Consultations with the PS MOH revealed that the procurement of the COVID was done", "page": 84, "level": 2}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to manage the recovery of all expired COVID Vaccines and their destruction. \nI await action on the recovery of all expired COVID-19 vaccines from all the health facilities", "metadata": {"headings": [{"headings_0": {"content": "committed the manufactures with conditional grants from the World bank to produce and deliver vaccines which could not be halted. However, funds have been secured from GAVI", "page": 84, "level": 4}}, {"headings_1": {"content": "Consultations with the PS MOH revealed that the procurement of the COVID was done", "page": 84, "level": 2}}, [{"headings_0": {"content": "committed the manufactures with conditional grants from the World bank to produce and deliver vaccines which could not be halted. However, funds have been secured from GAVI", "page": 84, "level": 4}}, {"headings_1": {"content": "Consultations with the PS MOH revealed that the procurement of the COVID was done", "page": 84, "level": 2}}]], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "across the country and eventual destruction of all expired vaccines. Meanwhile", "metadata": {"headings": [{"headings_0": {"content": "across the country and eventual destruction of all expired vaccines. Meanwhile", "page": 84, "level": 2}}, {"headings_1": {"content": "committed the manufactures with conditional grants from the World bank to produce and deliver vaccines which could not be halted. However, funds have been secured from GAVI", "page": 84, "level": 4}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "government is advised to ensure that in such emergencies prudent planning is prioritised.", "metadata": {"headings": [{"headings_0": {"content": "across the country and eventual destruction of all expired vaccines. Meanwhile", "page": 84, "level": 2}}, {"headings_1": {"content": "committed the manufactures with conditional grants from the World bank to produce and deliver vaccines which could not be halted. However, funds have been secured from GAVI", "page": 84, "level": 4}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Additionally, regarding the expiry of drugs the Accounting Officer NMS was advised to", "metadata": {"headings": [{"headings_0": {"content": "Additionally, regarding the expiry of drugs the Accounting Officer NMS was advised to", "page": 84, "level": 2}}, {"headings_1": {"content": "across the country and eventual destruction of all expired vaccines. Meanwhile", "page": 84, "level": 2}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "appropriately align the budget for the EMHS with the demand so as to avoid over stocking of these drugs and ensure adequate and timely distribution and delivery of drugs and health supplies to the respective health facilities.", "metadata": {"headings": [{"headings_0": {"content": "Additionally, regarding the expiry of drugs the Accounting Officer NMS was advised to", "page": 84, "level": 2}}, {"headings_1": {"content": "across the country and eventual destruction of all expired vaccines. Meanwhile", "page": 84, "level": 2}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Delays in delivery and under-deliveries of Drugs and Medical Supplies to", "metadata": {"headings": [{"headings_0": {"content": "b) Delays in delivery and under-deliveries of Drugs and Medical Supplies to", "page": 84, "level": 5}}, {"headings_1": {"content": "Additionally, regarding the expiry of drugs the Accounting Officer NMS was advised to", "page": 84, "level": 2}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the various health facilities by NMS \nHealth facilities prepare budgets every year for drugs, medicines and medical supplies,", "metadata": {"headings": [{"headings_0": {"content": "b) Delays in delivery and under-deliveries of Drugs and Medical Supplies to", "page": 84, "level": 5}}, {"headings_1": {"content": "Additionally, regarding the expiry of drugs the Accounting Officer NMS was advised to", "page": 84, "level": 2}}, [{"headings_0": {"content": "b) Delays in delivery and under-deliveries of Drugs and Medical Supplies to", "page": 84, "level": 5}}, {"headings_1": {"content": "Additionally, regarding the expiry of drugs the Accounting Officer NMS was advised to", "page": 84, "level": 2}}]], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "which provide expected expenditure and delivery by NMS for the year. I noted that NMS budgeted to procure Drugs and Medical Supplies worth UGX. 185.915Bn for 3,254 health", "metadata": {"headings": [{"headings_0": {"content": "which provide expected expenditure and delivery by NMS for the year. I noted that NMS budgeted to procure Drugs and Medical Supplies worth UGX. 185.915Bn for 3,254 health", "page": 84, "level": 4}}, {"headings_1": {"content": "b) Delays in delivery and under-deliveries of Drugs and Medical Supplies to", "page": 84, "level": 5}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "facilities across the country. \nOut of the 3,254 health facilities, a total of 3,183 health facilities had under deliveries of", "metadata": {"headings": [{"headings_0": {"content": "which provide expected expenditure and delivery by NMS for the year. I noted that NMS budgeted to procure Drugs and Medical Supplies worth UGX. 185.915Bn for 3,254 health", "page": 84, "level": 4}}, {"headings_1": {"content": "b) Delays in delivery and under-deliveries of Drugs and Medical Supplies to", "page": 84, "level": 5}}, [{"headings_0": {"content": "which provide expected expenditure and delivery by NMS for the year. I noted that NMS budgeted to procure Drugs and Medical Supplies worth UGX. 185.915Bn for 3,254 health", "page": 84, "level": 4}}, {"headings_1": {"content": "b) Delays in delivery and under-deliveries of Drugs and Medical Supplies to", "page": 84, "level": 5}}]], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "drugs and medicine supplies worth UGX. 26.403Bn. In addition, the deliveries were not", "metadata": {"headings": [{"headings_0": {"content": "drugs and medicine supplies worth UGX. 26.403Bn. In addition, the deliveries were not", "page": 84, "level": 2}}, {"headings_1": {"content": "which provide expected expenditure and delivery by NMS for the year. I noted that NMS budgeted to procure Drugs and Medical Supplies worth UGX. 185.915Bn for 3,254 health", "page": 84, "level": 4}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "following the cycles which meant delayed deliveries that caused disruptions in patient treatment.", "metadata": {"headings": [{"headings_0": {"content": "drugs and medicine supplies worth UGX. 26.403Bn. In addition, the deliveries were not", "page": 84, "level": 2}}, {"headings_1": {"content": "which provide expected expenditure and delivery by NMS for the year. I noted that NMS budgeted to procure Drugs and Medical Supplies worth UGX. 185.915Bn for 3,254 health", "page": 84, "level": 4}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Under-delivery of expected supplies caused drug stock-outs and treatment disruptions in", "metadata": {"headings": [{"headings_0": {"content": "Under-delivery of expected supplies caused drug stock-outs and treatment disruptions in", "page": 84, "level": 2}}, {"headings_1": {"content": "drugs and medicine supplies worth UGX. 26.403Bn. In addition, the deliveries were not", "page": 84, "level": 2}}], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the affected Health facilities across the country. \n84", "metadata": {"headings": [{"headings_0": {"content": "Under-delivery of expected supplies caused drug stock-outs and treatment disruptions in", "page": 84, "level": 2}}, {"headings_1": {"content": "drugs and medicine supplies worth UGX. 26.403Bn. In addition, the deliveries were not", "page": 84, "level": 2}}, [{"headings_0": {"content": "Under-delivery of expected supplies caused drug stock-outs and treatment disruptions in", "page": 84, "level": 2}}, {"headings_1": {"content": "drugs and medicine supplies worth UGX. 26.403Bn. In addition, the deliveries were not", "page": 84, "level": 2}}]], "page": 84, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer NMS was advised to appropriately align the budget for the EMHS", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer NMS was advised to appropriately align the budget for the EMHS", "page": 85, "level": 2}}, {"headings_1": {"content": "Under-delivery of expected supplies caused drug stock-outs and treatment disruptions in", "page": 84, "level": 2}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "with the demand to ensure adequate and timely distribution and delivery of drugs and medical supplies to the respective health facilities.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer NMS was advised to appropriately align the budget for the EMHS", "page": 85, "level": 2}}, {"headings_1": {"content": "Under-delivery of expected supplies caused drug stock-outs and treatment disruptions in", "page": 84, "level": 2}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Delayed recruitment of Health workers", "metadata": {"headings": [{"headings_0": {"content": "c) Delayed recruitment of Health workers", "page": 85, "level": 5}}, {"headings_1": {"content": "The Accounting Officer NMS was advised to appropriately align the budget for the EMHS", "page": 85, "level": 2}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The First Budget Call Circulars on preparation of BFPs require the recruitment to be", "metadata": {"headings": [{"headings_0": {"content": "The First Budget Call Circulars on preparation of BFPs require the recruitment to be", "page": 85, "level": 2}}, {"headings_1": {"content": "c) Delayed recruitment of Health workers", "page": 85, "level": 5}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "concluded by 31st December. The client charter of Health service commission gives timelines on the recruitment process; acknowledging receipt of the cleared and declared vacancies in 5 days, advertising in 2 months from the date of receipt of submission, display shortlist and disseminate interview programmes within 14 days, inform shortlisted candidates 5 days prior to interviews and release error free decisions (minutes) on appointments and promotions within 3 months after the interviews and disseminate HSC decisions (Minutes) to responsible officers within 7 days from date of approval.", "metadata": {"headings": [{"headings_0": {"content": "The First Budget Call Circulars on preparation of BFPs require the recruitment to be", "page": 85, "level": 2}}, {"headings_1": {"content": "c) Delayed recruitment of Health workers", "page": 85, "level": 5}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Health Service Commission planned to recruit 1,200 health workers for the institutions", "metadata": {"headings": [{"headings_0": {"content": "The Health Service Commission planned to recruit 1,200 health workers for the institutions", "page": 85, "level": 2}}, {"headings_1": {"content": "The First Budget Call Circulars on preparation of BFPs require the recruitment to be", "page": 85, "level": 2}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "under its jurisdiction of the National Referral Hospitals, Regional Referral Hospitals and", "metadata": {"headings": [{"headings_0": {"content": "The Health Service Commission planned to recruit 1,200 health workers for the institutions", "page": 85, "level": 2}}, {"headings_1": {"content": "The First Budget Call Circulars on preparation of BFPs require the recruitment to be", "page": 85, "level": 2}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Central Health institutions. However, only 669 vacancies were filled representing a", "metadata": {"headings": [{"headings_0": {"content": "Central Health institutions. However, only 669 vacancies were filled representing a", "page": 85, "level": 2}}, {"headings_1": {"content": "The Health Service Commission planned to recruit 1,200 health workers for the institutions", "page": 85, "level": 2}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "recruitment performance rate of 56%.", "metadata": {"headings": [{"headings_0": {"content": "Central Health institutions. However, only 669 vacancies were filled representing a", "page": 85, "level": 2}}, {"headings_1": {"content": "The Health Service Commission planned to recruit 1,200 health workers for the institutions", "page": 85, "level": 2}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I noted that recruitment processes took an average 7 months for sampled recruitments. This was occasioned by the budgeting cycle not aligned to the recruitment cycle. Because of the non-alignment, the annual budget provides wage for new staff for 12 months (July to June) while the current recruitment framework can only avail new recruits by 31st", "metadata": {"headings": [{"headings_0": {"content": "I noted that recruitment processes took an average 7 months for sampled recruitments. This was occasioned by the budgeting cycle not aligned to the recruitment cycle. Because of the non-alignment, the annual budget provides wage for new staff for 12 months (July to June) while the current recruitment framework can only avail new recruits by 31st", "page": 85, "level": 4}}, {"headings_1": {"content": "Central Health institutions. However, only 669 vacancies were filled representing a", "page": 85, "level": 2}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "December at the earliest and that is 6 months after the end of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "I noted that recruitment processes took an average 7 months for sampled recruitments. This was occasioned by the budgeting cycle not aligned to the recruitment cycle. Because of the non-alignment, the annual budget provides wage for new staff for 12 months (July to June) while the current recruitment framework can only avail new recruits by 31st", "page": 85, "level": 4}}, {"headings_1": {"content": "Central Health institutions. However, only 669 vacancies were filled representing a", "page": 85, "level": 2}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "As a result, there was unutilised wage expenditure for a sample of entities under the", "metadata": {"headings": [{"headings_0": {"content": "As a result, there was unutilised wage expenditure for a sample of entities under the", "page": 85, "level": 2}}, {"headings_1": {"content": "I noted that recruitment processes took an average 7 months for sampled recruitments. This was occasioned by the budgeting cycle not aligned to the recruitment cycle. Because of the non-alignment, the annual budget provides wage for new staff for 12 months (July to June) while the current recruitment framework can only avail new recruits by 31st", "page": 85, "level": 4}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "health sector indicated that UGX. 10.692Bn remained unutilised by 30th June 2023.", "metadata": {"headings": [{"headings_0": {"content": "As a result, there was unutilised wage expenditure for a sample of entities under the", "page": 85, "level": 2}}, {"headings_1": {"content": "I noted that recruitment processes took an average 7 months for sampled recruitments. This was occasioned by the budgeting cycle not aligned to the recruitment cycle. Because of the non-alignment, the annual budget provides wage for new staff for 12 months (July to June) while the current recruitment framework can only avail new recruits by 31st", "page": 85, "level": 4}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In addition, UGX 2.8Bn and UGX 3.3Bn all meant for recruitment was not warranted for Mulago National Referral Hospital and Kawempe Referral Hospital respectively during the", "metadata": {"headings": [{"headings_0": {"content": "In addition, UGX 2.8Bn and UGX 3.3Bn all meant for recruitment was not warranted for Mulago National Referral Hospital and Kawempe Referral Hospital respectively during the", "page": 85, "level": 4}}, {"headings_1": {"content": "As a result, there was unutilised wage expenditure for a sample of entities under the", "page": 85, "level": 2}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "period.", "metadata": {"headings": [{"headings_0": {"content": "In addition, UGX 2.8Bn and UGX 3.3Bn all meant for recruitment was not warranted for Mulago National Referral Hospital and Kawempe Referral Hospital respectively during the", "page": 85, "level": 4}}, {"headings_1": {"content": "As a result, there was unutilised wage expenditure for a sample of entities under the", "page": 85, "level": 2}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The delays in the recruitment process impact on the quality of health service delivery in", "metadata": {"headings": [{"headings_0": {"content": "The delays in the recruitment process impact on the quality of health service delivery in", "page": 85, "level": 2}}, {"headings_1": {"content": "In addition, UGX 2.8Bn and UGX 3.3Bn all meant for recruitment was not warranted for Mulago National Referral Hospital and Kawempe Referral Hospital respectively during the", "page": 85, "level": 4}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the affected health facilities. Additionally, delayed recruitments have led to increase of temporary staff in health facilities which staff are locally appointed without following the stipulated recruitment procedures. \nThe Accounting Officers should liaise with relevant stakeholders to ensure that all approved funds are released to the entity, and further fast track the recruitment process to ensure timely utilisation of warranted funds.", "metadata": {"headings": [{"headings_0": {"content": "The delays in the recruitment process impact on the quality of health service delivery in", "page": 85, "level": 2}}, {"headings_1": {"content": "In addition, UGX 2.8Bn and UGX 3.3Bn all meant for recruitment was not warranted for Mulago National Referral Hospital and Kawempe Referral Hospital respectively during the", "page": 85, "level": 4}}, [{"headings_0": {"content": "The delays in the recruitment process impact on the quality of health service delivery in", "page": 85, "level": 2}}, {"headings_1": {"content": "In addition, UGX 2.8Bn and UGX 3.3Bn all meant for recruitment was not warranted for Mulago National Referral Hospital and Kawempe Referral Hospital respectively during the", "page": 85, "level": 4}}]], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d) Management of Essential Medicines", "metadata": {"headings": [{"headings_0": {"content": "d) Management of Essential Medicines", "page": 85, "level": 5}}, {"headings_1": {"content": "The delays in the recruitment process impact on the quality of health service delivery in", "page": 85, "level": 2}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Government mandated National Medical Stores to procure all Essential Medicines and Health Supplies (EHMS) and distribute them to all health facilities in the country. This means that the funds for the procurement of EHMS are budgeted for under NMS.", "metadata": {"headings": [{"headings_0": {"content": "Government mandated National Medical Stores to procure all Essential Medicines and Health Supplies (EHMS) and distribute them to all health facilities in the country. This means that the funds for the procurement of EHMS are budgeted for under NMS.", "page": 85, "level": 4}}, {"headings_1": {"content": "d) Management of Essential Medicines", "page": 85, "level": 5}}], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following; \n85", "metadata": {"headings": [{"headings_0": {"content": "Government mandated National Medical Stores to procure all Essential Medicines and Health Supplies (EHMS) and distribute them to all health facilities in the country. This means that the funds for the procurement of EHMS are budgeted for under NMS.", "page": 85, "level": 4}}, {"headings_1": {"content": "d) Management of Essential Medicines", "page": 85, "level": 5}}, [{"headings_0": {"content": "Government mandated National Medical Stores to procure all Essential Medicines and Health Supplies (EHMS) and distribute them to all health facilities in the country. This means that the funds for the procurement of EHMS are budgeted for under NMS.", "page": 85, "level": 4}}, {"headings_1": {"content": "d) Management of Essential Medicines", "page": 85, "level": 5}}]], "page": 85, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e) Under delivery of ordered medicines and health supplies", "metadata": {"headings": [{"headings_0": {"content": "e) Under delivery of ordered medicines and health supplies", "page": 86, "level": 5}}, {"headings_1": {"content": "Government mandated National Medical Stores to procure all Essential Medicines and Health Supplies (EHMS) and distribute them to all health facilities in the country. This means that the funds for the procurement of EHMS are budgeted for under NMS.", "page": 85, "level": 4}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an", "page": 86, "level": 2}}, {"headings_1": {"content": "e) Under delivery of ordered medicines and health supplies", "page": 86, "level": 5}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Appropriation Account showing the services for which the moneys expended were voted, the sums actually expended on each service, and the state of each vote compared with", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an", "page": 86, "level": 2}}, {"headings_1": {"content": "e) Under delivery of ordered medicines and health supplies", "page": 86, "level": 5}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the amount appropriated for that vote by Parliament.", "metadata": {"headings": [{"headings_0": {"content": "the amount appropriated for that vote by Parliament.", "page": 86, "level": 2}}, {"headings_1": {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted under deliveries of ordered medicines and health supplies in all hospitals samples worth UGX.1.919Bn. I have raised this issue in the report of NMS covering the entire", "metadata": {"headings": [{"headings_0": {"content": "I noted under deliveries of ordered medicines and health supplies in all hospitals samples worth UGX.1.919Bn. I have raised this issue in the report of NMS covering the entire", "page": 86, "level": 4}}, {"headings_1": {"content": "the amount appropriated for that vote by Parliament.", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "country.", "metadata": {"headings": [{"headings_0": {"content": "I noted under deliveries of ordered medicines and health supplies in all hospitals samples worth UGX.1.919Bn. I have raised this issue in the report of NMS covering the entire", "page": 86, "level": 4}}, {"headings_1": {"content": "the amount appropriated for that vote by Parliament.", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Under deliveries impact the effectiveness of these hospitals in delivering on their mandate. This was attributed to failure by NMS to adhere to the approved budgets for", "metadata": {"headings": [{"headings_0": {"content": "The Under deliveries impact the effectiveness of these hospitals in delivering on their mandate. This was attributed to failure by NMS to adhere to the approved budgets for", "page": 86, "level": 4}}, {"headings_1": {"content": "I noted under deliveries of ordered medicines and health supplies in all hospitals samples worth UGX.1.919Bn. I have raised this issue in the report of NMS covering the entire", "page": 86, "level": 4}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "these hospitals.", "metadata": {"headings": [{"headings_0": {"content": "The Under deliveries impact the effectiveness of these hospitals in delivering on their mandate. This was attributed to failure by NMS to adhere to the approved budgets for", "page": 86, "level": 4}}, {"headings_1": {"content": "I noted under deliveries of ordered medicines and health supplies in all hospitals samples worth UGX.1.919Bn. I have raised this issue in the report of NMS covering the entire", "page": 86, "level": 4}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers of these hospitals to liaise with NMS to ensure timely", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers of these hospitals to liaise with NMS to ensure timely", "page": 86, "level": 2}}, {"headings_1": {"content": "The Under deliveries impact the effectiveness of these hospitals in delivering on their mandate. This was attributed to failure by NMS to adhere to the approved budgets for", "page": 86, "level": 4}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "delivery of all ordered medicines and health supplies.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers of these hospitals to liaise with NMS to ensure timely", "page": 86, "level": 2}}, {"headings_1": {"content": "The Under deliveries impact the effectiveness of these hospitals in delivering on their mandate. This was attributed to failure by NMS to adhere to the approved budgets for", "page": 86, "level": 4}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f) Under staffing in the Pharmacy and Hospital Stores", "metadata": {"headings": [{"headings_0": {"content": "f) Under staffing in the Pharmacy and Hospital Stores", "page": 86, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers of these hospitals to liaise with NMS to ensure timely", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that Five (5) Out of the eight (8) samples Hospitals and Institutions had significant understaffing in the Pharmacy and Hospital Stores. The findings are summarized below;", "metadata": {"headings": [{"headings_0": {"content": "f) Under staffing in the Pharmacy and Hospital Stores", "page": 86, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers of these hospitals to liaise with NMS to ensure timely", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 3 Hospitals did not have a substantive head of pharmacy", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 3 Hospitals did not have a substantive head of pharmacy", "page": 86, "level": 2}}, {"headings_1": {"content": "f) Under staffing in the Pharmacy and Hospital Stores", "page": 86, "level": 5}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- All the Hospitals sampled had 45% staffing filled fully in line with the approved structures\n- 2 Hospitals had only 1 staff who was managing the medicines and drugs.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 3 Hospitals did not have a substantive head of pharmacy", "page": 86, "level": 2}}, {"headings_1": {"content": "f) Under staffing in the Pharmacy and Hospital Stores", "page": 86, "level": 5}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 3 Hospitals did not have a substantive head of pharmacy", "page": 86, "level": 2}}, {"headings_1": {"content": "f) Under staffing in the Pharmacy and Hospital Stores", "page": 86, "level": 5}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Under staffing in the pharmacy department was responsible for the errors identified in", "metadata": {"headings": [{"headings_0": {"content": "Under staffing in the pharmacy department was responsible for the errors identified in", "page": 86, "level": 2}}, {"headings_1": {"content": "\uf0b7 3 Hospitals did not have a substantive head of pharmacy", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "issuance and recording of drugs and supplies.", "metadata": {"headings": [{"headings_0": {"content": "Under staffing in the pharmacy department was responsible for the errors identified in", "page": 86, "level": 2}}, {"headings_1": {"content": "\uf0b7 3 Hospitals did not have a substantive head of pharmacy", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to follow-up with Health Service Commission to ensure", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to follow-up with Health Service Commission to ensure", "page": 86, "level": 2}}, {"headings_1": {"content": "Under staffing in the pharmacy department was responsible for the errors identified in", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the staffing is improved in the pharmacy and stores of the hospital.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to follow-up with Health Service Commission to ensure", "page": 86, "level": 2}}, {"headings_1": {"content": "Under staffing in the pharmacy department was responsible for the errors identified in", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g) Inadequate and Inappropriate storage facilities", "metadata": {"headings": [{"headings_0": {"content": "g) Inadequate and Inappropriate storage facilities", "page": 86, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to follow-up with Health Service Commission to ensure", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I inspected storage facilities in all Hospitals and noted inadequate space for storage of", "metadata": {"headings": [{"headings_0": {"content": "I inspected storage facilities in all Hospitals and noted inadequate space for storage of", "page": 86, "level": 2}}, {"headings_1": {"content": "g) Inadequate and Inappropriate storage facilities", "page": 86, "level": 5}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "medicines and medical supplies. In 3 out of the 8 Hospitals sampled, I noted that expires are kept in the same storage space/room with the non-expired.", "metadata": {"headings": [{"headings_0": {"content": "I inspected storage facilities in all Hospitals and noted inadequate space for storage of", "page": 86, "level": 2}}, {"headings_1": {"content": "g) Inadequate and Inappropriate storage facilities", "page": 86, "level": 5}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Inadequate storage facilities affect the shelf-life of drugs therefore increased expiries", "metadata": {"headings": [{"headings_0": {"content": "Inadequate storage facilities affect the shelf-life of drugs therefore increased expiries", "page": 86, "level": 2}}, {"headings_1": {"content": "I inspected storage facilities in all Hospitals and noted inadequate space for storage of", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "which affects service delivery. Lack of storage facilities was arising from inadequate", "metadata": {"headings": [{"headings_0": {"content": "Inadequate storage facilities affect the shelf-life of drugs therefore increased expiries", "page": 86, "level": 2}}, {"headings_1": {"content": "I inspected storage facilities in all Hospitals and noted inadequate space for storage of", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "budgets to construct more structure and in some hospitals with on-going constructions I", "metadata": {"headings": [{"headings_0": {"content": "budgets to construct more structure and in some hospitals with on-going constructions I", "page": 86, "level": 2}}, {"headings_1": {"content": "Inadequate storage facilities affect the shelf-life of drugs therefore increased expiries", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "noted they were incomplete.", "metadata": {"headings": [{"headings_0": {"content": "budgets to construct more structure and in some hospitals with on-going constructions I", "page": 86, "level": 2}}, {"headings_1": {"content": "Inadequate storage facilities affect the shelf-life of drugs therefore increased expiries", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to liaise with the relevant offices like MOFPED for", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to liaise with the relevant offices like MOFPED for", "page": 86, "level": 2}}, {"headings_1": {"content": "budgets to construct more structure and in some hospitals with on-going constructions I", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "funding support to enable establishment of better storage space of drugs and medical supplies. \n86", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to liaise with the relevant offices like MOFPED for", "page": 86, "level": 2}}, {"headings_1": {"content": "budgets to construct more structure and in some hospitals with on-going constructions I", "page": 86, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officers to liaise with the relevant offices like MOFPED for", "page": 86, "level": 2}}, {"headings_1": {"content": "budgets to construct more structure and in some hospitals with on-going constructions I", "page": 86, "level": 2}}]], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h) Drug Stock Outs", "metadata": {"headings": [{"headings_0": {"content": "h) Drug Stock Outs", "page": 87, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to liaise with the relevant offices like MOFPED for", "page": 86, "level": 2}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Hospitals sampled reported drug stock-outs for long periods that significantly affected", "metadata": {"headings": [{"headings_0": {"content": "h) Drug Stock Outs", "page": 87, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to liaise with the relevant offices like MOFPED for", "page": 86, "level": 2}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "service delivery. Some of the Significant drugs out of stock include; Quetiapine, FLUANXOL", "metadata": {"headings": [{"headings_0": {"content": "service delivery. Some of the Significant drugs out of stock include; Quetiapine, FLUANXOL", "page": 87, "level": 2}}, {"headings_1": {"content": "h) Drug Stock Outs", "page": 87, "level": 5}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "20MG, SEVOFLURANE 100% V/V, TRIFLUOPERAZINE TABLETS 5mg, ORAL MORPHINE 250ML 5MG/5ML among others.", "metadata": {"headings": [{"headings_0": {"content": "service delivery. Some of the Significant drugs out of stock include; Quetiapine, FLUANXOL", "page": 87, "level": 2}}, {"headings_1": {"content": "h) Drug Stock Outs", "page": 87, "level": 5}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The stock-outs erode patient confidence in the health sector which leads patients to", "metadata": {"headings": [{"headings_0": {"content": "The stock-outs erode patient confidence in the health sector which leads patients to", "page": 87, "level": 2}}, {"headings_1": {"content": "service delivery. Some of the Significant drugs out of stock include; Quetiapine, FLUANXOL", "page": 87, "level": 2}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "explore inappropriate and expensive alternatives of health care. \nI advised the Accounting Officers to continuously engage National Medical Stores to deliver drugs as per the requests/orders.", "metadata": {"headings": [{"headings_0": {"content": "The stock-outs erode patient confidence in the health sector which leads patients to", "page": 87, "level": 2}}, {"headings_1": {"content": "service delivery. Some of the Significant drugs out of stock include; Quetiapine, FLUANXOL", "page": 87, "level": 2}}, [{"headings_0": {"content": "The stock-outs erode patient confidence in the health sector which leads patients to", "page": 87, "level": 2}}, {"headings_1": {"content": "service delivery. Some of the Significant drugs out of stock include; Quetiapine, FLUANXOL", "page": 87, "level": 2}}]], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "i) Management and Utilization of Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "i) Management and Utilization of Medical Equipment", "page": 87, "level": 5}}, {"headings_1": {"content": "The stock-outs erode patient confidence in the health sector which leads patients to", "page": 87, "level": 2}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Medical equipment represents a substantial asset in the health care delivery system and", "metadata": {"headings": [{"headings_0": {"content": "Medical equipment represents a substantial asset in the health care delivery system and", "page": 87, "level": 2}}, {"headings_1": {"content": "i) Management and Utilization of Medical Equipment", "page": 87, "level": 5}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "needs to be managed appropriately to enable the diagnosis, treatment and rehabilitation", "metadata": {"headings": [{"headings_0": {"content": "Medical equipment represents a substantial asset in the health care delivery system and", "page": 87, "level": 2}}, {"headings_1": {"content": "i) Management and Utilization of Medical Equipment", "page": 87, "level": 5}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of patients. It comprises all medical devices connected to patients as part of their", "metadata": {"headings": [{"headings_0": {"content": "of patients. It comprises all medical devices connected to patients as part of their", "page": 87, "level": 2}}, {"headings_1": {"content": "Medical equipment represents a substantial asset in the health care delivery system and", "page": 87, "level": 2}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "treatment and care in a health facility; and devices and instruments used for diagnostic or therapeutic purposes. Equipment ranges from small items such as thermometers, to", "metadata": {"headings": [{"headings_0": {"content": "of patients. It comprises all medical devices connected to patients as part of their", "page": 87, "level": 2}}, {"headings_1": {"content": "Medical equipment represents a substantial asset in the health care delivery system and", "page": 87, "level": 2}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "complex items like computer tomography (CT) scanners, magnetic resonance image (MRI) equipment, and radiosurgery equipment among other equipment. The Ministry of Health issued the National Medical Equipment Policy in 2009 that provide for acquisition,", "metadata": {"headings": [{"headings_0": {"content": "complex items like computer tomography (CT) scanners, magnetic resonance image (MRI) equipment, and radiosurgery equipment among other equipment. The Ministry of Health issued the National Medical Equipment Policy in 2009 that provide for acquisition,", "page": 87, "level": 4}}, {"headings_1": {"content": "of patients. It comprises all medical devices connected to patients as part of their", "page": 87, "level": 2}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "maintenance and disposal procedures for medical equipment.", "metadata": {"headings": [{"headings_0": {"content": "complex items like computer tomography (CT) scanners, magnetic resonance image (MRI) equipment, and radiosurgery equipment among other equipment. The Ministry of Health issued the National Medical Equipment Policy in 2009 that provide for acquisition,", "page": 87, "level": 4}}, {"headings_1": {"content": "of patients. It comprises all medical devices connected to patients as part of their", "page": 87, "level": 2}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The following was identified in respect to the audit of the focus area;", "metadata": {"headings": [{"headings_0": {"content": "The following was identified in respect to the audit of the focus area;", "page": 87, "level": 2}}, {"headings_1": {"content": "complex items like computer tomography (CT) scanners, magnetic resonance image (MRI) equipment, and radiosurgery equipment among other equipment. The Ministry of Health issued the National Medical Equipment Policy in 2009 that provide for acquisition,", "page": 87, "level": 4}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Functionality Status of Medical Equipment in Hospitals", "metadata": {"headings": [{"headings_0": {"content": "(i) Functionality Status of Medical Equipment in Hospitals", "page": 87, "level": 5}}, {"headings_1": {"content": "The following was identified in respect to the audit of the focus area;", "page": 87, "level": 2}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I inspected various medical Equipment in all the sampled Hospitals and noted the", "metadata": {"headings": [{"headings_0": {"content": "I inspected various medical Equipment in all the sampled Hospitals and noted the", "page": 87, "level": 2}}, {"headings_1": {"content": "(i) Functionality Status of Medical Equipment in Hospitals", "page": 87, "level": 5}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "I inspected various medical Equipment in all the sampled Hospitals and noted the", "page": 87, "level": 2}}, {"headings_1": {"content": "(i) Functionality Status of Medical Equipment in Hospitals", "page": 87, "level": 5}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "All hospitals had some vital medical equipment not functional. These included Digital X-", "metadata": {"headings": [{"headings_0": {"content": "All hospitals had some vital medical equipment not functional. These included Digital X-", "page": 87, "level": 2}}, {"headings_1": {"content": "I inspected various medical Equipment in all the sampled Hospitals and noted the", "page": 87, "level": 2}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "rays, MRI Machines, CT Scan machine among others. This equipment needed repair", "metadata": {"headings": [{"headings_0": {"content": "All hospitals had some vital medical equipment not functional. These included Digital X-", "page": 87, "level": 2}}, {"headings_1": {"content": "I inspected various medical Equipment in all the sampled Hospitals and noted the", "page": 87, "level": 2}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "All hospitals had functional but idle equipment not in use especially the ICU Equipment procurement by Ministry of Health. This was attributed to lack of trained staff to manage", "metadata": {"headings": [{"headings_0": {"content": "All hospitals had functional but idle equipment not in use especially the ICU Equipment procurement by Ministry of Health. This was attributed to lack of trained staff to manage", "page": 87, "level": 4}}, {"headings_1": {"content": "All hospitals had some vital medical equipment not functional. These included Digital X-", "page": 87, "level": 2}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "some of these equipment, and lack of space to operate the equipment from", "metadata": {"headings": [{"headings_0": {"content": "All hospitals had functional but idle equipment not in use especially the ICU Equipment procurement by Ministry of Health. This was attributed to lack of trained staff to manage", "page": 87, "level": 4}}, {"headings_1": {"content": "All hospitals had some vital medical equipment not functional. These included Digital X-", "page": 87, "level": 2}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I noted that 5 referral Hospitals reported to have new medical equipment but cannot be", "metadata": {"headings": [{"headings_0": {"content": "I noted that 5 referral Hospitals reported to have new medical equipment but cannot be", "page": 87, "level": 2}}, {"headings_1": {"content": "All hospitals had functional but idle equipment not in use especially the ICU Equipment procurement by Ministry of Health. This was attributed to lack of trained staff to manage", "page": 87, "level": 4}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "put to use due to missing vital spare parts \nThe Non-functionality and lack of use of medical equipment affects diagnosis and treatment plans based on results obtained from these machines.", "metadata": {"headings": [{"headings_0": {"content": "I noted that 5 referral Hospitals reported to have new medical equipment but cannot be", "page": 87, "level": 2}}, {"headings_1": {"content": "All hospitals had functional but idle equipment not in use especially the ICU Equipment procurement by Ministry of Health. This was attributed to lack of trained staff to manage", "page": 87, "level": 4}}, [{"headings_0": {"content": "I noted that 5 referral Hospitals reported to have new medical equipment but cannot be", "page": 87, "level": 2}}, {"headings_1": {"content": "All hospitals had functional but idle equipment not in use especially the ICU Equipment procurement by Ministry of Health. This was attributed to lack of trained staff to manage", "page": 87, "level": 4}}]], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to seek for additional funds to repair the non-functional", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to seek for additional funds to repair the non-functional", "page": 87, "level": 2}}, {"headings_1": {"content": "I noted that 5 referral Hospitals reported to have new medical equipment but cannot be", "page": 87, "level": 2}}], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "medical equipment as well as seek for more staff trained in management of medical equipment from the Health Service Commission. \n87", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to seek for additional funds to repair the non-functional", "page": 87, "level": 2}}, {"headings_1": {"content": "I noted that 5 referral Hospitals reported to have new medical equipment but cannot be", "page": 87, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officers to seek for additional funds to repair the non-functional", "page": 87, "level": 2}}, {"headings_1": {"content": "I noted that 5 referral Hospitals reported to have new medical equipment but cannot be", "page": 87, "level": 2}}]], "page": 87, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii) Maintenance of Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "(ii) Maintenance of Medical Equipment", "page": 88, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to seek for additional funds to repair the non-functional", "page": 87, "level": 2}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Section 5.3 of the National Medical Equipment Policy 2009 provides that maintenance is categorized into three groups: daily, periodic and corrective maintenance. Daily", "metadata": {"headings": [{"headings_0": {"content": "Section 5.3 of the National Medical Equipment Policy 2009 provides that maintenance is categorized into three groups: daily, periodic and corrective maintenance. Daily", "page": 88, "level": 4}}, {"headings_1": {"content": "(ii) Maintenance of Medical Equipment", "page": 88, "level": 5}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "maintenance is a part of daily operation and is performed by health workers who use the", "metadata": {"headings": [{"headings_0": {"content": "Section 5.3 of the National Medical Equipment Policy 2009 provides that maintenance is categorized into three groups: daily, periodic and corrective maintenance. Daily", "page": 88, "level": 4}}, {"headings_1": {"content": "(ii) Maintenance of Medical Equipment", "page": 88, "level": 5}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "equipment. This should be strengthened through user training. Periodic maintenance is", "metadata": {"headings": [{"headings_0": {"content": "equipment. This should be strengthened through user training. Periodic maintenance is", "page": 88, "level": 2}}, {"headings_1": {"content": "Section 5.3 of the National Medical Equipment Policy 2009 provides that maintenance is categorized into three groups: daily, periodic and corrective maintenance. Daily", "page": 88, "level": 4}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "periodical service (once a month, once a quarter, or after a number of hours of operation) to prevent defects before they occur. Corrective maintenance means repair after the equipment has failed.", "metadata": {"headings": [{"headings_0": {"content": "equipment. This should be strengthened through user training. Periodic maintenance is", "page": 88, "level": 2}}, {"headings_1": {"content": "Section 5.3 of the National Medical Equipment Policy 2009 provides that maintenance is categorized into three groups: daily, periodic and corrective maintenance. Daily", "page": 88, "level": 4}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I noted inadequacies in maintenance of medical equipment as indicated below;", "metadata": {"headings": [{"headings_0": {"content": "I noted inadequacies in maintenance of medical equipment as indicated below;", "page": 88, "level": 2}}, {"headings_1": {"content": "equipment. This should be strengthened through user training. Periodic maintenance is", "page": 88, "level": 2}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "All Hospitals did not have Medical Maintenance Equipment Plans to enable scheduling of", "metadata": {"headings": [{"headings_0": {"content": "All Hospitals did not have Medical Maintenance Equipment Plans to enable scheduling of", "page": 88, "level": 2}}, {"headings_1": {"content": "I noted inadequacies in maintenance of medical equipment as indicated below;", "page": 88, "level": 2}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "maintenance activities since most of these medical equipment have pre-determined requirement for scheduled maintenance.", "metadata": {"headings": [{"headings_0": {"content": "All Hospitals did not have Medical Maintenance Equipment Plans to enable scheduling of", "page": 88, "level": 2}}, {"headings_1": {"content": "I noted inadequacies in maintenance of medical equipment as indicated below;", "page": 88, "level": 2}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii) Lack of training in medical equipment maintenance", "metadata": {"headings": [{"headings_0": {"content": "(iii) Lack of training in medical equipment maintenance", "page": 88, "level": 5}}, {"headings_1": {"content": "All Hospitals did not have Medical Maintenance Equipment Plans to enable scheduling of", "page": 88, "level": 2}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted inadequate budget allocations for maintenance of medical equipment. UGX.1.34Bn was spent against equipment maintenance requirements of UGX5.3Bn across", "metadata": {"headings": [{"headings_0": {"content": "I noted inadequate budget allocations for maintenance of medical equipment. UGX.1.34Bn was spent against equipment maintenance requirements of UGX5.3Bn across", "page": 88, "level": 4}}, {"headings_1": {"content": "(iii) Lack of training in medical equipment maintenance", "page": 88, "level": 5}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the sampled Hospitals.", "metadata": {"headings": [{"headings_0": {"content": "I noted inadequate budget allocations for maintenance of medical equipment. UGX.1.34Bn was spent against equipment maintenance requirements of UGX5.3Bn across", "page": 88, "level": 4}}, {"headings_1": {"content": "(iii) Lack of training in medical equipment maintenance", "page": 88, "level": 5}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv) Faulty equipment restricts diagnosis and affects delivery of vital health services.", "metadata": {"headings": [{"headings_0": {"content": "(iv) Faulty equipment restricts diagnosis and affects delivery of vital health services.", "page": 88, "level": 5}}, {"headings_1": {"content": "I noted inadequate budget allocations for maintenance of medical equipment. UGX.1.34Bn was spent against equipment maintenance requirements of UGX5.3Bn across", "page": 88, "level": 4}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers were advised to develop equipment maintenance plans as well as seek for additional funds for maintenance of medical equipment.", "metadata": {"headings": [{"headings_0": {"content": "(iv) Faulty equipment restricts diagnosis and affects delivery of vital health services.", "page": 88, "level": 5}}, {"headings_1": {"content": "I noted inadequate budget allocations for maintenance of medical equipment. UGX.1.34Bn was spent against equipment maintenance requirements of UGX5.3Bn across", "page": 88, "level": 4}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.2 INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES PROGRAM", "metadata": {"headings": [{"headings_0": {"content": "3.2.2 INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES PROGRAM", "page": 88, "level": 5}}, {"headings_1": {"content": "(iv) Faulty equipment restricts diagnosis and affects delivery of vital health services.", "page": 88, "level": 5}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Commitment charges incurred due to delayed absorption of loans from development partners", "metadata": {"headings": [{"headings_0": {"content": "a) Commitment charges incurred due to delayed absorption of loans from development partners", "page": 88, "level": 5}}, {"headings_1": {"content": "3.2.2 INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES PROGRAM", "page": 88, "level": 5}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the total cumulative disbursements for three (3) donor funded road projects implemented by UNRA which included; North Eastern Road-Corridor Asset Management Project (NERAMP), Kabale-Lake Bunyonyi/ Kisoro-Mgahinga Roads Upgrading Project and Kampala-Jinja Expressway (KJE) Project and noted a total of Undisbursed loan funds as at 30th June 2023 of USD 458.759Mn. This was majorly caused by delays in procurement", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the total cumulative disbursements for three (3) donor funded road projects implemented by UNRA which included; North Eastern Road-Corridor Asset Management Project (NERAMP), Kabale-Lake Bunyonyi/ Kisoro-Mgahinga Roads Upgrading Project and Kampala-Jinja Expressway (KJE) Project and noted a total of Undisbursed loan funds as at 30th June 2023 of USD 458.759Mn. This was majorly caused by delays in procurement", "page": 88, "level": 4}}, {"headings_1": {"content": "a) Commitment charges incurred due to delayed absorption of loans from development partners", "page": 88, "level": 5}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "processes and instances of lengthy approvals of project activities by the development partners. As a result of the un-disbursed loan funds, Government has accumulated", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the total cumulative disbursements for three (3) donor funded road projects implemented by UNRA which included; North Eastern Road-Corridor Asset Management Project (NERAMP), Kabale-Lake Bunyonyi/ Kisoro-Mgahinga Roads Upgrading Project and Kampala-Jinja Expressway (KJE) Project and noted a total of Undisbursed loan funds as at 30th June 2023 of USD 458.759Mn. This was majorly caused by delays in procurement", "page": 88, "level": 4}}, {"headings_1": {"content": "a) Commitment charges incurred due to delayed absorption of loans from development partners", "page": 88, "level": 5}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "commitment fees amounting to USD.10.63Mn on un-disbursed donor funds since effective", "metadata": {"headings": [{"headings_0": {"content": "commitment fees amounting to USD.10.63Mn on un-disbursed donor funds since effective", "page": 88, "level": 2}}, {"headings_1": {"content": "I reviewed the total cumulative disbursements for three (3) donor funded road projects implemented by UNRA which included; North Eastern Road-Corridor Asset Management Project (NERAMP), Kabale-Lake Bunyonyi/ Kisoro-Mgahinga Roads Upgrading Project and Kampala-Jinja Expressway (KJE) Project and noted a total of Undisbursed loan funds as at 30th June 2023 of USD 458.759Mn. This was majorly caused by delays in procurement", "page": 88, "level": 4}}], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "dates of the projects. \nI advised the Accounting Officer to engage development partners and other stakeholders to come up with measures to reduce delays in procurement process of contractors for civil works as well as the lengthy approvals of project activities. \n88", "metadata": {"headings": [{"headings_0": {"content": "commitment fees amounting to USD.10.63Mn on un-disbursed donor funds since effective", "page": 88, "level": 2}}, {"headings_1": {"content": "I reviewed the total cumulative disbursements for three (3) donor funded road projects implemented by UNRA which included; North Eastern Road-Corridor Asset Management Project (NERAMP), Kabale-Lake Bunyonyi/ Kisoro-Mgahinga Roads Upgrading Project and Kampala-Jinja Expressway (KJE) Project and noted a total of Undisbursed loan funds as at 30th June 2023 of USD 458.759Mn. This was majorly caused by delays in procurement", "page": 88, "level": 4}}, [{"headings_0": {"content": "commitment fees amounting to USD.10.63Mn on un-disbursed donor funds since effective", "page": 88, "level": 2}}, {"headings_1": {"content": "I reviewed the total cumulative disbursements for three (3) donor funded road projects implemented by UNRA which included; North Eastern Road-Corridor Asset Management Project (NERAMP), Kabale-Lake Bunyonyi/ Kisoro-Mgahinga Roads Upgrading Project and Kampala-Jinja Expressway (KJE) Project and noted a total of Undisbursed loan funds as at 30th June 2023 of USD 458.759Mn. This was majorly caused by delays in procurement", "page": 88, "level": 4}}], [{"headings_0": {"content": "commitment fees amounting to USD.10.63Mn on un-disbursed donor funds since effective", "page": 88, "level": 2}}, {"headings_1": {"content": "I reviewed the total cumulative disbursements for three (3) donor funded road projects implemented by UNRA which included; North Eastern Road-Corridor Asset Management Project (NERAMP), Kabale-Lake Bunyonyi/ Kisoro-Mgahinga Roads Upgrading Project and Kampala-Jinja Expressway (KJE) Project and noted a total of Undisbursed loan funds as at 30th June 2023 of USD 458.759Mn. This was majorly caused by delays in procurement", "page": 88, "level": 4}}]], "page": 88, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Interest charges on delayed payment to contractors", "metadata": {"headings": [{"headings_0": {"content": "b) Interest charges on delayed payment to contractors", "page": 89, "level": 5}}, {"headings_1": {"content": "commitment fees amounting to USD.10.63Mn on un-disbursed donor funds since effective", "page": 88, "level": 2}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the financial statements of UNRA and MOWT and noted that outstanding payments/payables amount to UGX.804.26bn (UGX.588.77bn for UNRA and UGX.215.49bn for MOWT) as at 30th June 2023. Long outstanding payables is an", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the financial statements of UNRA and MOWT and noted that outstanding payments/payables amount to UGX.804.26bn (UGX.588.77bn for UNRA and UGX.215.49bn for MOWT) as at 30th June 2023. Long outstanding payables is an", "page": 89, "level": 4}}, {"headings_1": {"content": "b) Interest charges on delayed payment to contractors", "page": 89, "level": 5}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "indication of poor budgeting and causes a risk of litigation and payment of penalties (Interest) for delayed payments. For example, UNRA paid out UGX.11.93bn in-respect of", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the financial statements of UNRA and MOWT and noted that outstanding payments/payables amount to UGX.804.26bn (UGX.588.77bn for UNRA and UGX.215.49bn for MOWT) as at 30th June 2023. Long outstanding payables is an", "page": 89, "level": 4}}, {"headings_1": {"content": "b) Interest charges on delayed payment to contractors", "page": 89, "level": 5}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "interest charges for the Interim Payment Certificates (IPCs) which were not paid in the", "metadata": {"headings": [{"headings_0": {"content": "interest charges for the Interim Payment Certificates (IPCs) which were not paid in the", "page": 89, "level": 2}}, {"headings_1": {"content": "I reviewed the financial statements of UNRA and MOWT and noted that outstanding payments/payables amount to UGX.804.26bn (UGX.588.77bn for UNRA and UGX.215.49bn for MOWT) as at 30th June 2023. Long outstanding payables is an", "page": 89, "level": 4}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "agreed timelines. This was attributed to inadequate budget provisions for settlement of domestic arrears.", "metadata": {"headings": [{"headings_0": {"content": "interest charges for the Interim Payment Certificates (IPCs) which were not paid in the", "page": 89, "level": 2}}, {"headings_1": {"content": "I reviewed the financial statements of UNRA and MOWT and noted that outstanding payments/payables amount to UGX.804.26bn (UGX.588.77bn for UNRA and UGX.215.49bn for MOWT) as at 30th June 2023. Long outstanding payables is an", "page": 89, "level": 4}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to liaise with the MOFPED to avail additional funding for", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to liaise with the MOFPED to avail additional funding for", "page": 89, "level": 2}}, {"headings_1": {"content": "interest charges for the Interim Payment Certificates (IPCs) which were not paid in the", "page": 89, "level": 2}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "settlement of domestic arrears.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to liaise with the MOFPED to avail additional funding for", "page": 89, "level": 2}}, {"headings_1": {"content": "interest charges for the Interim Payment Certificates (IPCs) which were not paid in the", "page": 89, "level": 2}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 89, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to liaise with the MOFPED to avail additional funding for", "page": 89, "level": 2}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Loss of Railway materials at URC", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 89, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to liaise with the MOFPED to avail additional funding for", "page": 89, "level": 2}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Corporation has incurred significant losses for the last two years that increased by 9.2% from the previous year\u2019s loss of UGX.32.22Bn despite the increase in revenue by 13.83%. The Corporation also incurred a Loss due to theft of Materials/Equipment on", "metadata": {"headings": [{"headings_0": {"content": "The Corporation has incurred significant losses for the last two years that increased by 9.2% from the previous year\u2019s loss of UGX.32.22Bn despite the increase in revenue by 13.83%. The Corporation also incurred a Loss due to theft of Materials/Equipment on", "page": 89, "level": 4}}, {"headings_1": {"content": "c)", "page": 89, "level": 5}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Rehabilitation of Tororo-Gulu Railway line worth Euros. 3,083,846 and USD 3.76Bn. This is an indication of weaknesses in operating, profitability and its ability to sustain provision of service.", "metadata": {"headings": [{"headings_0": {"content": "The Corporation has incurred significant losses for the last two years that increased by 9.2% from the previous year\u2019s loss of UGX.32.22Bn despite the increase in revenue by 13.83%. The Corporation also incurred a Loss due to theft of Materials/Equipment on", "page": 89, "level": 4}}, {"headings_1": {"content": "c)", "page": 89, "level": 5}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to devise strategies aimed at improving the revenue", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to devise strategies aimed at improving the revenue", "page": 89, "level": 2}}, {"headings_1": {"content": "The Corporation has incurred significant losses for the last two years that increased by 9.2% from the previous year\u2019s loss of UGX.32.22Bn despite the increase in revenue by 13.83%. The Corporation also incurred a Loss due to theft of Materials/Equipment on", "page": 89, "level": 4}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "generating potential of the corporation.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to devise strategies aimed at improving the revenue", "page": 89, "level": 2}}, {"headings_1": {"content": "The Corporation has incurred significant losses for the last two years that increased by 9.2% from the previous year\u2019s loss of UGX.32.22Bn despite the increase in revenue by 13.83%. The Corporation also incurred a Loss due to theft of Materials/Equipment on", "page": 89, "level": 4}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d) Delayed construction of SGR", "metadata": {"headings": [{"headings_0": {"content": "d) Delayed construction of SGR", "page": 89, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to devise strategies aimed at improving the revenue", "page": 89, "level": 2}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "SGR project Construction for Malaba-Kampala route (273km) first phase which was", "metadata": {"headings": [{"headings_0": {"content": "SGR project Construction for Malaba-Kampala route (273km) first phase which was", "page": 89, "level": 2}}, {"headings_1": {"content": "d) Delayed construction of SGR", "page": 89, "level": 5}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "expected to cover only 15.8% of the total proposed project length of 1,724km has not", "metadata": {"headings": [{"headings_0": {"content": "SGR project Construction for Malaba-Kampala route (273km) first phase which was", "page": 89, "level": 2}}, {"headings_1": {"content": "d) Delayed construction of SGR", "page": 89, "level": 5}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "yet commenced. I further noted that UGX. 134Bn has been spent on compensation of", "metadata": {"headings": [{"headings_0": {"content": "yet commenced. I further noted that UGX. 134Bn has been spent on compensation of", "page": 89, "level": 2}}, {"headings_1": {"content": "SGR project Construction for Malaba-Kampala route (273km) first phase which was", "page": 89, "level": 2}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "PAPs. This has been caused by failure to secure financing from EXIM Bank of China as had earlier been planned.", "metadata": {"headings": [{"headings_0": {"content": "yet commenced. I further noted that UGX. 134Bn has been spent on compensation of", "page": 89, "level": 2}}, {"headings_1": {"content": "SGR project Construction for Malaba-Kampala route (273km) first phase which was", "page": 89, "level": 2}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to liaise with the relevant stakeholders to secure the necessary funding to expedite the Project Implementation Process.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with the relevant stakeholders to secure the necessary funding to expedite the Project Implementation Process.", "page": 89, "level": 4}}, {"headings_1": {"content": "yet commenced. I further noted that UGX. 134Bn has been spent on compensation of", "page": 89, "level": 2}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "3.2.3 MINERAL DEVELOPMENT PROGRAMME", "metadata": {"headings": [{"headings_0": {"content": "3.2.3 MINERAL DEVELOPMENT PROGRAMME", "page": 89, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise with the relevant stakeholders to secure the necessary funding to expedite the Project Implementation Process.", "page": 89, "level": 4}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Outstanding Annual Mineral Rent Fees", "metadata": {"headings": [{"headings_0": {"content": "a) Outstanding Annual Mineral Rent Fees", "page": 89, "level": 5}}, {"headings_1": {"content": "3.2.3 MINERAL DEVELOPMENT PROGRAMME", "page": 89, "level": 5}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Review of the annual mineral rent fees records revealed that an amount of UGX. 1.132Bn", "metadata": {"headings": [{"headings_0": {"content": "Review of the annual mineral rent fees records revealed that an amount of UGX. 1.132Bn", "page": 89, "level": 2}}, {"headings_1": {"content": "a) Outstanding Annual Mineral Rent Fees", "page": 89, "level": 5}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "remained outstanding as at 30th June 2023.", "metadata": {"headings": [{"headings_0": {"content": "Review of the annual mineral rent fees records revealed that an amount of UGX. 1.132Bn", "page": 89, "level": 2}}, {"headings_1": {"content": "a) Outstanding Annual Mineral Rent Fees", "page": 89, "level": 5}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The failure to collect the expected revenue undermines government revenue mobilization", "metadata": {"headings": [{"headings_0": {"content": "The failure to collect the expected revenue undermines government revenue mobilization", "page": 89, "level": 2}}, {"headings_1": {"content": "Review of the annual mineral rent fees records revealed that an amount of UGX. 1.132Bn", "page": 89, "level": 2}}], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "strategies in the mining sector. \nThe Accounting Officer indicated that the Ministry had issued notices to defaulting companies requesting them to pay outstanding annual mineral rents timely. \n89", "metadata": {"headings": [{"headings_0": {"content": "The failure to collect the expected revenue undermines government revenue mobilization", "page": 89, "level": 2}}, {"headings_1": {"content": "Review of the annual mineral rent fees records revealed that an amount of UGX. 1.132Bn", "page": 89, "level": 2}}, [{"headings_0": {"content": "The failure to collect the expected revenue undermines government revenue mobilization", "page": 89, "level": 2}}, {"headings_1": {"content": "Review of the annual mineral rent fees records revealed that an amount of UGX. 1.132Bn", "page": 89, "level": 2}}], [{"headings_0": {"content": "The failure to collect the expected revenue undermines government revenue mobilization", "page": 89, "level": 2}}, {"headings_1": {"content": "Review of the annual mineral rent fees records revealed that an amount of UGX. 1.132Bn", "page": 89, "level": 2}}]], "page": 89, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to collect outstanding mineral rent fees as required by", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to collect outstanding mineral rent fees as required by", "page": 90, "level": 2}}, {"headings_1": {"content": "The failure to collect the expected revenue undermines government revenue mobilization", "page": 89, "level": 2}}], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the law.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to collect outstanding mineral rent fees as required by", "page": 90, "level": 2}}, {"headings_1": {"content": "The failure to collect the expected revenue undermines government revenue mobilization", "page": 89, "level": 2}}], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Failure to Disburse Royalties to Land Owners and Eligible Local Governments", "metadata": {"headings": [{"headings_0": {"content": "b) Failure to Disburse Royalties to Land Owners and Eligible Local Governments", "page": 90, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to collect outstanding mineral rent fees as required by", "page": 90, "level": 2}}], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Review of the royalties sharing fund account at the Ministry of Energy and Mineral Development revealed that that the account had accumulated a total of UGX. 2.338Bn, out of which UGX. 0.977Bn (42%) was paid to the Local Authorities and land owners during the Financial year, leaving a balance of UGX. 1.363Bn.", "metadata": {"headings": [{"headings_0": {"content": "Review of the royalties sharing fund account at the Ministry of Energy and Mineral Development revealed that that the account had accumulated a total of UGX. 2.338Bn, out of which UGX. 0.977Bn (42%) was paid to the Local Authorities and land owners during the Financial year, leaving a balance of UGX. 1.363Bn.", "page": 90, "level": 4}}, {"headings_1": {"content": "b) Failure to Disburse Royalties to Land Owners and Eligible Local Governments", "page": 90, "level": 5}}], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed the failure to disburse royalties to disputes regarding district boundaries, inactive bank accounts, and unknown land owners.", "metadata": {"headings": [{"headings_0": {"content": "Review of the royalties sharing fund account at the Ministry of Energy and Mineral Development revealed that that the account had accumulated a total of UGX. 2.338Bn, out of which UGX. 0.977Bn (42%) was paid to the Local Authorities and land owners during the Financial year, leaving a balance of UGX. 1.363Bn.", "page": 90, "level": 4}}, {"headings_1": {"content": "b) Failure to Disburse Royalties to Land Owners and Eligible Local Governments", "page": 90, "level": 5}}], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to trace landowners through local administrative", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to trace landowners through local administrative", "page": 90, "level": 2}}, {"headings_1": {"content": "Review of the royalties sharing fund account at the Ministry of Energy and Mineral Development revealed that that the account had accumulated a total of UGX. 2.338Bn, out of which UGX. 0.977Bn (42%) was paid to the Local Authorities and land owners during the Financial year, leaving a balance of UGX. 1.363Bn.", "page": 90, "level": 4}}], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "structures and also engage the Ministry of Local Government and other relevant stakeholders to resolve conflicts about boundaries.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to trace landowners through local administrative", "page": 90, "level": 2}}, {"headings_1": {"content": "Review of the royalties sharing fund account at the Ministry of Energy and Mineral Development revealed that that the account had accumulated a total of UGX. 2.338Bn, out of which UGX. 0.977Bn (42%) was paid to the Local Authorities and land owners during the Financial year, leaving a balance of UGX. 1.363Bn.", "page": 90, "level": 4}}], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Establishment of the National Mining Company", "metadata": {"headings": [{"headings_0": {"content": "c) Establishment of the National Mining Company", "page": 90, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to trace landowners through local administrative", "page": 90, "level": 2}}], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Whereas Section 21 of the Mining and Minerals Act, 2022 requires the establishment of a Uganda National Mining Company, which shall be wholly owned by the State to manage Uganda\u2019s commercial holding and participating interests of the State in mineral agreements, the company had not yet been established at 30th June 2023. Moreover, the Mining Regulations of 2022 did not give guidance on the timelines and operationalisation of the Mining Company.", "metadata": {"headings": [{"headings_0": {"content": "Whereas Section 21 of the Mining and Minerals Act, 2022 requires the establishment of a Uganda National Mining Company, which shall be wholly owned by the State to manage Uganda\u2019s commercial holding and participating interests of the State in mineral agreements, the company had not yet been established at 30th June 2023. Moreover, the Mining Regulations of 2022 did not give guidance on the timelines and operationalisation of the Mining Company.", "page": 90, "level": 1}}, {"headings_1": {"content": "c) Establishment of the National Mining Company", "page": 90, "level": 5}}], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A Cabinet Memorandum has been drafted to seek Cabinet approval of the nominated members of an inter-ministerial committee, and to direct the MOFPED to provide initial funds to operationalize the company, which is expected to be presented to Cabinet", "metadata": {"headings": [{"headings_0": {"content": "A Cabinet Memorandum has been drafted to seek Cabinet approval of the nominated members of an inter-ministerial committee, and to direct the MOFPED to provide initial funds to operationalize the company, which is expected to be presented to Cabinet", "page": 90, "level": 4}}, {"headings_1": {"content": "Whereas Section 21 of the Mining and Minerals Act, 2022 requires the establishment of a Uganda National Mining Company, which shall be wholly owned by the State to manage Uganda\u2019s commercial holding and participating interests of the State in mineral agreements, the company had not yet been established at 30th June 2023. Moreover, the Mining Regulations of 2022 did not give guidance on the timelines and operationalisation of the Mining Company.", "page": 90, "level": 1}}], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "secretariat in January 2024. MEMD commits to expedite the processes of operationalizing", "metadata": {"headings": [{"headings_0": {"content": "A Cabinet Memorandum has been drafted to seek Cabinet approval of the nominated members of an inter-ministerial committee, and to direct the MOFPED to provide initial funds to operationalize the company, which is expected to be presented to Cabinet", "page": 90, "level": 4}}, {"headings_1": {"content": "Whereas Section 21 of the Mining and Minerals Act, 2022 requires the establishment of a Uganda National Mining Company, which shall be wholly owned by the State to manage Uganda\u2019s commercial holding and participating interests of the State in mineral agreements, the company had not yet been established at 30th June 2023. Moreover, the Mining Regulations of 2022 did not give guidance on the timelines and operationalisation of the Mining Company.", "page": 90, "level": 1}}], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the Uganda National Mining Company", "metadata": {"headings": [{"headings_0": {"content": "the Uganda National Mining Company", "page": 90, "level": 2}}, {"headings_1": {"content": "A Cabinet Memorandum has been drafted to seek Cabinet approval of the nominated members of an inter-ministerial committee, and to direct the MOFPED to provide initial funds to operationalize the company, which is expected to be presented to Cabinet", "page": 90, "level": 4}}], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Delays in incorporation of the Company may impact the management of Uganda\u2019s strategic commercial interests in the minerals sub-sector. \nI advised the Accounting Officer to establish the company and ensure that it is funded to", "metadata": {"headings": [{"headings_0": {"content": "the Uganda National Mining Company", "page": 90, "level": 2}}, {"headings_1": {"content": "A Cabinet Memorandum has been drafted to seek Cabinet approval of the nominated members of an inter-ministerial committee, and to direct the MOFPED to provide initial funds to operationalize the company, which is expected to be presented to Cabinet", "page": 90, "level": 4}}, [{"headings_0": {"content": "the Uganda National Mining Company", "page": 90, "level": 2}}, {"headings_1": {"content": "A Cabinet Memorandum has been drafted to seek Cabinet approval of the nominated members of an inter-ministerial committee, and to direct the MOFPED to provide initial funds to operationalize the company, which is expected to be presented to Cabinet", "page": 90, "level": 4}}]], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "implement its mandate as required by the Act.", "metadata": {"headings": [{"headings_0": {"content": "implement its mandate as required by the Act.", "page": 90, "level": 2}}, {"headings_1": {"content": "the Uganda National Mining Company", "page": 90, "level": 2}}], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 90, "level": 5}}, {"headings_1": {"content": "implement its mandate as required by the Act.", "page": 90, "level": 2}}], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Failure to collect Gold export levies \nThe Minister of Energy and Mineral Development issued a Statutory Instrument, requiring", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 90, "level": 5}}, {"headings_1": {"content": "implement its mandate as required by the Act.", "page": 90, "level": 2}}, [{"headings_0": {"content": "d)", "page": 90, "level": 5}}, {"headings_1": {"content": "implement its mandate as required by the Act.", "page": 90, "level": 2}}]], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "collection of levies on processed gold exports at rate of USD 200/Kg. During the period", "metadata": {"headings": [{"headings_0": {"content": "collection of levies on processed gold exports at rate of USD 200/Kg. During the period", "page": 90, "level": 2}}, {"headings_1": {"content": "d)", "page": 90, "level": 5}}], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1st July 2022 to 3rd March 2023, a total of 7839.1 Kilograms of processed gold were exported, from which Government expected to collect export levy amounting to UGX. 5,811,922,064. However only UGX. 428,703,625 (7%) was collected by URA leaving a balance of UGX. 5,383,218,439 outstanding. \n90", "metadata": {"headings": [{"headings_0": {"content": "collection of levies on processed gold exports at rate of USD 200/Kg. During the period", "page": 90, "level": 2}}, {"headings_1": {"content": "d)", "page": 90, "level": 5}}, [{"headings_0": {"content": "collection of levies on processed gold exports at rate of USD 200/Kg. During the period", "page": 90, "level": 2}}, {"headings_1": {"content": "d)", "page": 90, "level": 5}}]], "page": 90, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "This was attributed to gold exporters who obtained court orders to halt the collection of export levy on their gold exports. This denies Government the funds necessary to deliver", "metadata": {"headings": [{"headings_0": {"content": "This was attributed to gold exporters who obtained court orders to halt the collection of export levy on their gold exports. This denies Government the funds necessary to deliver", "page": 91, "level": 4}}, {"headings_1": {"content": "collection of levies on processed gold exports at rate of USD 200/Kg. During the period", "page": 90, "level": 2}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "services to the citizens.", "metadata": {"headings": [{"headings_0": {"content": "This was attributed to gold exporters who obtained court orders to halt the collection of export levy on their gold exports. This denies Government the funds necessary to deliver", "page": 91, "level": 4}}, {"headings_1": {"content": "collection of levies on processed gold exports at rate of USD 200/Kg. During the period", "page": 90, "level": 2}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to liaise with the Attorney General regarding the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with the Attorney General regarding the", "page": 91, "level": 2}}, {"headings_1": {"content": "This was attributed to gold exporters who obtained court orders to halt the collection of export levy on their gold exports. This denies Government the funds necessary to deliver", "page": 91, "level": 4}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "regulation of the gold industry.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with the Attorney General regarding the", "page": 91, "level": 2}}, {"headings_1": {"content": "This was attributed to gold exporters who obtained court orders to halt the collection of export levy on their gold exports. This denies Government the funds necessary to deliver", "page": 91, "level": 4}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e) Failure to disburse royalties to Land owners and eligible Local Governments", "metadata": {"headings": [{"headings_0": {"content": "e) Failure to disburse royalties to Land owners and eligible Local Governments", "page": 91, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise with the Attorney General regarding the", "page": 91, "level": 2}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that the Ministry\u2019s mineral royalties sharing fund account during the financial year had accumulated a total of UGX.2,338,797,406. Out of which UGX.976,997,307 (42%) was paid out, leaving unremitted royalties of UGX.1,361,800,099 at the end of the", "metadata": {"headings": [{"headings_0": {"content": "I noted that the Ministry\u2019s mineral royalties sharing fund account during the financial year had accumulated a total of UGX.2,338,797,406. Out of which UGX.976,997,307 (42%) was paid out, leaving unremitted royalties of UGX.1,361,800,099 at the end of the", "page": 91, "level": 4}}, {"headings_1": {"content": "e) Failure to disburse royalties to Land owners and eligible Local Governments", "page": 91, "level": 5}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "financial year.", "metadata": {"headings": [{"headings_0": {"content": "I noted that the Ministry\u2019s mineral royalties sharing fund account during the financial year had accumulated a total of UGX.2,338,797,406. Out of which UGX.976,997,307 (42%) was paid out, leaving unremitted royalties of UGX.1,361,800,099 at the end of the", "page": 91, "level": 4}}, {"headings_1": {"content": "e) Failure to disburse royalties to Land owners and eligible Local Governments", "page": 91, "level": 5}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "This was attributed to unknown landowners and unresolved boundary disputes between", "metadata": {"headings": [{"headings_0": {"content": "This was attributed to unknown landowners and unresolved boundary disputes between", "page": 91, "level": 2}}, {"headings_1": {"content": "I noted that the Ministry\u2019s mineral royalties sharing fund account during the financial year had accumulated a total of UGX.2,338,797,406. Out of which UGX.976,997,307 (42%) was paid out, leaving unremitted royalties of UGX.1,361,800,099 at the end of the", "page": 91, "level": 4}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "districts despite interventions by MEMD and MoLHUD. \nUnder remittance of the mineral deposits due to beneficiaries undermines the purpose for which the funds were intended.", "metadata": {"headings": [{"headings_0": {"content": "This was attributed to unknown landowners and unresolved boundary disputes between", "page": 91, "level": 2}}, {"headings_1": {"content": "I noted that the Ministry\u2019s mineral royalties sharing fund account during the financial year had accumulated a total of UGX.2,338,797,406. Out of which UGX.976,997,307 (42%) was paid out, leaving unremitted royalties of UGX.1,361,800,099 at the end of the", "page": 91, "level": 4}}, [{"headings_0": {"content": "This was attributed to unknown landowners and unresolved boundary disputes between", "page": 91, "level": 2}}, {"headings_1": {"content": "I noted that the Ministry\u2019s mineral royalties sharing fund account during the financial year had accumulated a total of UGX.2,338,797,406. Out of which UGX.976,997,307 (42%) was paid out, leaving unremitted royalties of UGX.1,361,800,099 at the end of the", "page": 91, "level": 4}}]], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to consider engaging political leaders to ensure that", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to consider engaging political leaders to ensure that", "page": 91, "level": 2}}, {"headings_1": {"content": "This was attributed to unknown landowners and unresolved boundary disputes between", "page": 91, "level": 2}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "district land boundary disputes are resolved, and that unknown land owners are traced through publications.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to consider engaging political leaders to ensure that", "page": 91, "level": 2}}, {"headings_1": {"content": "This was attributed to unknown landowners and unresolved boundary disputes between", "page": 91, "level": 2}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.4 AGRO-INDUSTRIALISATION PROGRAMME", "metadata": {"headings": [{"headings_0": {"content": "3.2.4 AGRO-INDUSTRIALISATION PROGRAMME", "page": 91, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to consider engaging political leaders to ensure that", "page": 91, "level": 2}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Food and Animal Feed Security Intervention", "metadata": {"headings": [{"headings_0": {"content": "a) Food and Animal Feed Security Intervention", "page": 91, "level": 5}}, {"headings_1": {"content": "3.2.4 AGRO-INDUSTRIALISATION PROGRAMME", "page": 91, "level": 5}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Strategic Interventions to boost Food and Animal Feed Security in the Country", "metadata": {"headings": [{"headings_0": {"content": "(i) Strategic Interventions to boost Food and Animal Feed Security in the Country", "page": 91, "level": 5}}, {"headings_1": {"content": "a) Food and Animal Feed Security Intervention", "page": 91, "level": 5}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There was a looming threat of food and animal feed insecurity resulting from erratic rains and harsh weather patterns that are currently affecting most parts of the country. The disruption of logistics due to COVID-19 and war in Ukraine, pest and disease outbreaks,", "metadata": {"headings": [{"headings_0": {"content": "There was a looming threat of food and animal feed insecurity resulting from erratic rains and harsh weather patterns that are currently affecting most parts of the country. The disruption of logistics due to COVID-19 and war in Ukraine, pest and disease outbreaks,", "page": 91, "level": 4}}, {"headings_1": {"content": "(i) Strategic Interventions to boost Food and Animal Feed Security in the Country", "page": 91, "level": 5}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the influx of refugees in some parts of the country were affecting the food and feed production.", "metadata": {"headings": [{"headings_0": {"content": "There was a looming threat of food and animal feed insecurity resulting from erratic rains and harsh weather patterns that are currently affecting most parts of the country. The disruption of logistics due to COVID-19 and war in Ukraine, pest and disease outbreaks,", "page": 91, "level": 4}}, {"headings_1": {"content": "(i) Strategic Interventions to boost Food and Animal Feed Security in the Country", "page": 91, "level": 5}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Due to the above challenges, cabinet made a decision in August 2022 to implement the production of food and animal feed by engaging selected MDAs namely; MAAIF, NAGRIC, NARO, MODVA, UPS, NEC-AGRO and identified private commercial farmers. The", "metadata": {"headings": [{"headings_0": {"content": "Due to the above challenges, cabinet made a decision in August 2022 to implement the production of food and animal feed by engaging selected MDAs namely; MAAIF, NAGRIC, NARO, MODVA, UPS, NEC-AGRO and identified private commercial farmers. The", "page": 91, "level": 4}}, {"headings_1": {"content": "There was a looming threat of food and animal feed insecurity resulting from erratic rains and harsh weather patterns that are currently affecting most parts of the country. The disruption of logistics due to COVID-19 and war in Ukraine, pest and disease outbreaks,", "page": 91, "level": 4}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "participating partners were to be advanced UGX.363.57Bn to undertake the production of", "metadata": {"headings": [{"headings_0": {"content": "Due to the above challenges, cabinet made a decision in August 2022 to implement the production of food and animal feed by engaging selected MDAs namely; MAAIF, NAGRIC, NARO, MODVA, UPS, NEC-AGRO and identified private commercial farmers. The", "page": 91, "level": 4}}, {"headings_1": {"content": "There was a looming threat of food and animal feed insecurity resulting from erratic rains and harsh weather patterns that are currently affecting most parts of the country. The disruption of logistics due to COVID-19 and war in Ukraine, pest and disease outbreaks,", "page": 91, "level": 4}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "food and animal feed on 224,650 acres. I assessed the implementation of the intervention", "metadata": {"headings": [{"headings_0": {"content": "food and animal feed on 224,650 acres. I assessed the implementation of the intervention", "page": 91, "level": 2}}, {"headings_1": {"content": "Due to the above challenges, cabinet made a decision in August 2022 to implement the production of food and animal feed by engaging selected MDAs namely; MAAIF, NAGRIC, NARO, MODVA, UPS, NEC-AGRO and identified private commercial farmers. The", "page": 91, "level": 4}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and below are my observations;", "metadata": {"headings": [{"headings_0": {"content": "food and animal feed on 224,650 acres. I assessed the implementation of the intervention", "page": 91, "level": 2}}, {"headings_1": {"content": "Due to the above challenges, cabinet made a decision in August 2022 to implement the production of food and animal feed by engaging selected MDAs namely; MAAIF, NAGRIC, NARO, MODVA, UPS, NEC-AGRO and identified private commercial farmers. The", "page": 91, "level": 4}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Cabinet directed that large scale farmers are funded to a tune of UGX.176.03Bn", "metadata": {"headings": [{"headings_0": {"content": "food and animal feed on 224,650 acres. I assessed the implementation of the intervention", "page": 91, "level": 2}}, {"headings_1": {"content": "Due to the above challenges, cabinet made a decision in August 2022 to implement the production of food and animal feed by engaging selected MDAs namely; MAAIF, NAGRIC, NARO, MODVA, UPS, NEC-AGRO and identified private commercial farmers. The", "page": 91, "level": 4}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "food and animal feed on 224,650 acres. I assessed the implementation of the intervention", "page": 91, "level": 2}}, {"headings_1": {"content": "Due to the above challenges, cabinet made a decision in August 2022 to implement the production of food and animal feed by engaging selected MDAs namely; MAAIF, NAGRIC, NARO, MODVA, UPS, NEC-AGRO and identified private commercial farmers. The", "page": 91, "level": 4}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "to plant 114,661 acres (51% of the planned) in season A 2023. This investment", "metadata": {"headings": [{"headings_0": {"content": "to plant 114,661 acres (51% of the planned) in season A 2023. This investment", "page": 91, "level": 2}}, {"headings_1": {"content": "food and animal feed on 224,650 acres. I assessed the implementation of the intervention", "page": 91, "level": 2}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "91 \nwas expected to yield 1702 metric tons of maize, soya beans, sorghum and beans, however, no funding was provided and as such this affected the full realization of the objective of the intervention.", "metadata": {"headings": [{"headings_0": {"content": "to plant 114,661 acres (51% of the planned) in season A 2023. This investment", "page": 91, "level": 2}}, {"headings_1": {"content": "food and animal feed on 224,650 acres. I assessed the implementation of the intervention", "page": 91, "level": 2}}, [{"headings_0": {"content": "to plant 114,661 acres (51% of the planned) in season A 2023. This investment", "page": 91, "level": 2}}, {"headings_1": {"content": "food and animal feed on 224,650 acres. I assessed the implementation of the intervention", "page": 91, "level": 2}}]], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 MDAs were instructed to front-load the already appropriated budgeted funds", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 MDAs were instructed to front-load the already appropriated budgeted funds", "page": 92, "level": 2}}, {"headings_1": {"content": "to plant 114,661 acres (51% of the planned) in season A 2023. This investment", "page": 91, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "amounting to UGX.187.5bn on the premise that they would be re-funded through", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 MDAs were instructed to front-load the already appropriated budgeted funds", "page": 92, "level": 2}}, {"headings_1": {"content": "to plant 114,661 acres (51% of the planned) in season A 2023. This investment", "page": 91, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "supplementary funding. UGX.115.42Bn was fronted loaded by the MDAs however,", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding. UGX.115.42Bn was fronted loaded by the MDAs however,", "page": 92, "level": 2}}, {"headings_1": {"content": "\uf0b7 MDAs were instructed to front-load the already appropriated budgeted funds", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the supplementary funds were never provided.", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding. UGX.115.42Bn was fronted loaded by the MDAs however,", "page": 92, "level": 2}}, {"headings_1": {"content": "\uf0b7 MDAs were instructed to front-load the already appropriated budgeted funds", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was inadequate preparedness by the entities to implement this intervention as evidenced by the minimal engagement with the implementing agencies in setting targets and failure to provide irrigation equipment to support the", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding. UGX.115.42Bn was fronted loaded by the MDAs however,", "page": 92, "level": 2}}, {"headings_1": {"content": "\uf0b7 MDAs were instructed to front-load the already appropriated budgeted funds", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding. UGX.115.42Bn was fronted loaded by the MDAs however,", "page": 92, "level": 2}}, {"headings_1": {"content": "\uf0b7 MDAs were instructed to front-load the already appropriated budgeted funds", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "intervention during the dry season. This affected the performance of the", "metadata": {"headings": [{"headings_0": {"content": "intervention during the dry season. This affected the performance of the", "page": 92, "level": 2}}, {"headings_1": {"content": "supplementary funding. UGX.115.42Bn was fronted loaded by the MDAs however,", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "intervention.", "metadata": {"headings": [{"headings_0": {"content": "intervention during the dry season. This affected the performance of the", "page": 92, "level": 2}}, {"headings_1": {"content": "supplementary funding. UGX.115.42Bn was fronted loaded by the MDAs however,", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The MDAs were given targets to produce corn silage, maize, soya beans, sorghum", "metadata": {"headings": [{"headings_0": {"content": "intervention during the dry season. This affected the performance of the", "page": 92, "level": 2}}, {"headings_1": {"content": "supplementary funding. UGX.115.42Bn was fronted loaded by the MDAs however,", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "intervention during the dry season. This affected the performance of the", "page": 92, "level": 2}}, {"headings_1": {"content": "supplementary funding. UGX.115.42Bn was fronted loaded by the MDAs however,", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and beans on 109,989 acres at a total cost of UGX.187.5Bn. These targets were", "metadata": {"headings": [{"headings_0": {"content": "and beans on 109,989 acres at a total cost of UGX.187.5Bn. These targets were", "page": 92, "level": 2}}, {"headings_1": {"content": "intervention during the dry season. This affected the performance of the", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "revised downwards to 76,708 by the MDAs representing a 30% decrease. Further,", "metadata": {"headings": [{"headings_0": {"content": "and beans on 109,989 acres at a total cost of UGX.187.5Bn. These targets were", "page": 92, "level": 2}}, {"headings_1": {"content": "intervention during the dry season. This affected the performance of the", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the MDAs failed to achieve their revised targets by 43% from 76,708 to 43,759", "metadata": {"headings": [{"headings_0": {"content": "the MDAs failed to achieve their revised targets by 43% from 76,708 to 43,759", "page": 92, "level": 2}}, {"headings_1": {"content": "and beans on 109,989 acres at a total cost of UGX.187.5Bn. These targets were", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "acres. \n", "metadata": {"headings": [{"headings_0": {"content": "the MDAs failed to achieve their revised targets by 43% from 76,708 to 43,759", "page": 92, "level": 2}}, {"headings_1": {"content": "and beans on 109,989 acres at a total cost of UGX.187.5Bn. These targets were", "page": 92, "level": 2}}, [{"headings_0": {"content": "the MDAs failed to achieve their revised targets by 43% from 76,708 to 43,759", "page": 92, "level": 2}}, {"headings_1": {"content": "and beans on 109,989 acres at a total cost of UGX.187.5Bn. These targets were", "page": 92, "level": 2}}]], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 43,759 acres that were opened, only 32,428 acres were planted resulting into a variance of 11,331 unplanted acres (26%) due to expensive costs of mechanised bush clearing which were not planned for.\n- Out of the planted acreage of the MDAs had projected to produce 63,5983 tons of yield. However, according to the end of season reports, the MDAs produced 61,859 tons representing 97% performance", "metadata": {"headings": [{"headings_0": {"content": "the MDAs failed to achieve their revised targets by 43% from 76,708 to 43,759", "page": 92, "level": 2}}, {"headings_1": {"content": "and beans on 109,989 acres at a total cost of UGX.187.5Bn. These targets were", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The above short comings affected the achievement of the intervention objectives.", "metadata": {"headings": [{"headings_0": {"content": "The above short comings affected the achievement of the intervention objectives.", "page": 92, "level": 2}}, {"headings_1": {"content": "the MDAs failed to achieve their revised targets by 43% from 76,708 to 43,759", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advise the Government to ensure that before implementing such interventions, adequate planning and consultations should be undertaken to avoid similar challenges during implementation.", "metadata": {"headings": [{"headings_0": {"content": "The above short comings affected the achievement of the intervention objectives.", "page": 92, "level": 2}}, {"headings_1": {"content": "the MDAs failed to achieve their revised targets by 43% from 76,708 to 43,759", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Management of Foot and Mouth Disease (FMD) Interventions", "metadata": {"headings": [{"headings_0": {"content": "b) Management of Foot and Mouth Disease (FMD) Interventions", "page": 92, "level": 5}}, {"headings_1": {"content": "The above short comings affected the achievement of the intervention objectives.", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Every year MAAIF plans to procure and distribute various interventions such as vaccination equipment and FMD vaccines for trade sensitive cattle diseases as a preventive measure to less privileged livestock farmers. During the two financial years", "metadata": {"headings": [{"headings_0": {"content": "b) Management of Foot and Mouth Disease (FMD) Interventions", "page": 92, "level": 5}}, {"headings_1": {"content": "The above short comings affected the achievement of the intervention objectives.", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "MAAIF had an approved budget of UGX.33.7Bn out of which UGX.28.3Bn was warranted.", "metadata": {"headings": [{"headings_0": {"content": "MAAIF had an approved budget of UGX.33.7Bn out of which UGX.28.3Bn was warranted.", "page": 92, "level": 2}}, {"headings_1": {"content": "b) Management of Foot and Mouth Disease (FMD) Interventions", "page": 92, "level": 5}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I undertook a comprehensive review of the procurement and distribution of FMD veterinary medical supplies by MAAIF in the financial years 2021/2022 and 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "MAAIF had an approved budget of UGX.33.7Bn out of which UGX.28.3Bn was warranted.", "page": 92, "level": 2}}, {"headings_1": {"content": "b) Management of Foot and Mouth Disease (FMD) Interventions", "page": 92, "level": 5}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and observed that there were challenges in the management of the interventions. Below", "metadata": {"headings": [{"headings_0": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}, {"headings_1": {"content": "MAAIF had an approved budget of UGX.33.7Bn out of which UGX.28.3Bn was warranted.", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "are my findings; \n2 1,000kgs equals 1 metric ton. \n3 These estimates are for only 2 of the 5 MDAs that had clear projects for yields \n92 \n", "metadata": {"headings": [{"headings_0": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}, {"headings_1": {"content": "MAAIF had an approved budget of UGX.33.7Bn out of which UGX.28.3Bn was warranted.", "page": 92, "level": 2}}, [{"headings_0": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}, {"headings_1": {"content": "MAAIF had an approved budget of UGX.33.7Bn out of which UGX.28.3Bn was warranted.", "page": 92, "level": 2}}], [{"headings_0": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}, {"headings_1": {"content": "MAAIF had an approved budget of UGX.33.7Bn out of which UGX.28.3Bn was warranted.", "page": 92, "level": 2}}], [{"headings_0": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}, {"headings_1": {"content": "MAAIF had an approved budget of UGX.33.7Bn out of which UGX.28.3Bn was warranted.", "page": 92, "level": 2}}]], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- MAAIF did not put into consideration the individual demands/needs of districts in", "metadata": {"headings": [{"headings_0": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}, {"headings_1": {"content": "MAAIF had an approved budget of UGX.33.7Bn out of which UGX.28.3Bn was warranted.", "page": 92, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "planning and budgeting for this intervention. During implementation, DLGs were", "metadata": {"headings": [{"headings_0": {"content": "planning and budgeting for this intervention. During implementation, DLGs were", "page": 93, "level": 2}}, {"headings_1": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "requested to requisition for the vaccines and vaccination equipment which resulted into districts receiving significantly less than what was required to respond to outbreaks.", "metadata": {"headings": [{"headings_0": {"content": "planning and budgeting for this intervention. During implementation, DLGs were", "page": 93, "level": 2}}, {"headings_1": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The procurement processes for the vaccines and equipment took an average of five (5) to eight (8) months from initiation to actual contract signing compared to the planned three (3) months resulting in an average delay of four (4) months.", "metadata": {"headings": [{"headings_0": {"content": "planning and budgeting for this intervention. During implementation, DLGs were", "page": 93, "level": 2}}, {"headings_1": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "planning and budgeting for this intervention. During implementation, DLGs were", "page": 93, "level": 2}}, {"headings_1": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Similarly, the actual deliveries delayed for a period between 41 to 240 days.", "metadata": {"headings": [{"headings_0": {"content": "Similarly, the actual deliveries delayed for a period between 41 to 240 days.", "page": 93, "level": 2}}, {"headings_1": {"content": "planning and budgeting for this intervention. During implementation, DLGs were", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- MAAIF distributed 1,930,080 doses of FMD vaccines worth UGX.13.49Bn to 82", "metadata": {"headings": [{"headings_0": {"content": "Similarly, the actual deliveries delayed for a period between 41 to 240 days.", "page": 93, "level": 2}}, {"headings_1": {"content": "planning and budgeting for this intervention. During implementation, DLGs were", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Similarly, the actual deliveries delayed for a period between 41 to 240 days.", "page": 93, "level": 2}}, {"headings_1": {"content": "planning and budgeting for this intervention. During implementation, DLGs were", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "districts without any district requests. In instances where DLGs submitted", "metadata": {"headings": [{"headings_0": {"content": "districts without any district requests. In instances where DLGs submitted", "page": 93, "level": 2}}, {"headings_1": {"content": "Similarly, the actual deliveries delayed for a period between 41 to 240 days.", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "individual requests/needs (for FMD vaccines), I noted cases of none, over and under delivery of the vaccines and vaccination equipment.", "metadata": {"headings": [{"headings_0": {"content": "districts without any district requests. In instances where DLGs submitted", "page": 93, "level": 2}}, {"headings_1": {"content": "Similarly, the actual deliveries delayed for a period between 41 to 240 days.", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Whereas 2,565,900 vaccine doses were received by MAAIF during the financial", "metadata": {"headings": [{"headings_0": {"content": "districts without any district requests. In instances where DLGs submitted", "page": 93, "level": 2}}, {"headings_1": {"content": "Similarly, the actual deliveries delayed for a period between 41 to 240 days.", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "districts without any district requests. In instances where DLGs submitted", "page": 93, "level": 2}}, {"headings_1": {"content": "Similarly, the actual deliveries delayed for a period between 41 to 240 days.", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "year 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At", "metadata": {"headings": [{"headings_0": {"content": "year 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At", "page": 93, "level": 2}}, {"headings_1": {"content": "districts without any district requests. In instances where DLGs submitted", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the time of inspection, September 2023, the unutilized 562,400 FMD doses were safely stored in the Ministry cold room. \n", "metadata": {"headings": [{"headings_0": {"content": "year 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At", "page": 93, "level": 2}}, {"headings_1": {"content": "districts without any district requests. In instances where DLGs submitted", "page": 93, "level": 2}}, [{"headings_0": {"content": "year 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At", "page": 93, "level": 2}}, {"headings_1": {"content": "districts without any district requests. In instances where DLGs submitted", "page": 93, "level": 2}}]], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Whereas 400 vaccine cool boxes were delivered on 2nd September 2022, 141 (35%) had been distributed by 30/06/2023. As of 14/09/2023, 269 (67%) cool", "metadata": {"headings": [{"headings_0": {"content": "year 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At", "page": 93, "level": 2}}, {"headings_1": {"content": "districts without any district requests. In instances where DLGs submitted", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "metadata": {"headings": [{"headings_0": {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "page": 93, "level": 2}}, {"headings_1": {"content": "year 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "stores pending distribution. \n", "metadata": {"headings": [{"headings_0": {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "page": 93, "level": 2}}, {"headings_1": {"content": "year 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At", "page": 93, "level": 2}}, [{"headings_0": {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "page": 93, "level": 2}}, {"headings_1": {"content": "year 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At", "page": 93, "level": 2}}]], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Ten (10) districts had insufficient/poor storage facilities for the vaccines. In some cases, these vaccines were stored in domestic grade fridges, while in other instances they were stored together with human medicine.", "metadata": {"headings": [{"headings_0": {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "page": 93, "level": 2}}, {"headings_1": {"content": "year 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "page": 93, "level": 2}}, {"headings_1": {"content": "year 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Vaccines worth UGX.0.620Bn were still being held in various district stores", "metadata": {"headings": [{"headings_0": {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "page": 93, "level": 2}}, {"headings_1": {"content": "year 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "unutilized. Some of these vaccines were delivered as far back as September 2021", "metadata": {"headings": [{"headings_0": {"content": "unutilized. Some of these vaccines were delivered as far back as September 2021", "page": 93, "level": 2}}, {"headings_1": {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "while others were delivered in 2022. \nDelays in procurement and distribution delays the timely response to outbreaks thus", "metadata": {"headings": [{"headings_0": {"content": "unutilized. Some of these vaccines were delivered as far back as September 2021", "page": 93, "level": 2}}, {"headings_1": {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "page": 93, "level": 2}}, [{"headings_0": {"content": "unutilized. Some of these vaccines were delivered as far back as September 2021", "page": 93, "level": 2}}, {"headings_1": {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "page": 93, "level": 2}}]], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "leading to loss of livestock. The none and under distribution of vaccines and vaccine", "metadata": {"headings": [{"headings_0": {"content": "leading to loss of livestock. The none and under distribution of vaccines and vaccine", "page": 93, "level": 2}}, {"headings_1": {"content": "unutilized. Some of these vaccines were delivered as far back as September 2021", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "equipment affects the effective management of disease outbreaks while over distribution creates a risk of vaccine wastage.", "metadata": {"headings": [{"headings_0": {"content": "leading to loss of livestock. The none and under distribution of vaccines and vaccine", "page": 93, "level": 2}}, {"headings_1": {"content": "unutilized. Some of these vaccines were delivered as far back as September 2021", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that detailed needs assessment is undertaken before vaccines are procured and distributed to avoid waste. In addition, the Accounting Officer should eliminate all inefficiencies within the procurement process to eliminate", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that detailed needs assessment is undertaken before vaccines are procured and distributed to avoid waste. In addition, the Accounting Officer should eliminate all inefficiencies within the procurement process to eliminate", "page": 93, "level": 4}}, {"headings_1": {"content": "leading to loss of livestock. The none and under distribution of vaccines and vaccine", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "delays in procurement.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that detailed needs assessment is undertaken before vaccines are procured and distributed to avoid waste. In addition, the Accounting Officer should eliminate all inefficiencies within the procurement process to eliminate", "page": 93, "level": 4}}, {"headings_1": {"content": "leading to loss of livestock. The none and under distribution of vaccines and vaccine", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Management of Mechanisation Equipment", "metadata": {"headings": [{"headings_0": {"content": "c) Management of Mechanisation Equipment", "page": 93, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that detailed needs assessment is undertaken before vaccines are procured and distributed to avoid waste. In addition, the Accounting Officer should eliminate all inefficiencies within the procurement process to eliminate", "page": 93, "level": 4}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Over the past five (5) years, MAAIF has procured, tested and operationalized various", "metadata": {"headings": [{"headings_0": {"content": "Over the past five (5) years, MAAIF has procured, tested and operationalized various", "page": 93, "level": 2}}, {"headings_1": {"content": "c) Management of Mechanisation Equipment", "page": 93, "level": 5}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "units of heavy mechanization machinery and assorted farm tractors and accessories to support small scale farmers with mechanized farm activities, irrigation and value addition. \n93", "metadata": {"headings": [{"headings_0": {"content": "Over the past five (5) years, MAAIF has procured, tested and operationalized various", "page": 93, "level": 2}}, {"headings_1": {"content": "c) Management of Mechanisation Equipment", "page": 93, "level": 5}}, [{"headings_0": {"content": "Over the past five (5) years, MAAIF has procured, tested and operationalized various", "page": 93, "level": 2}}, {"headings_1": {"content": "c) Management of Mechanisation Equipment", "page": 93, "level": 5}}]], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "During the financial years 2021/2022 and 2022/2023, MAAIF contracted several suppliers for supply of 1,077 mechanization equipment worth UGX.100.53Bn. I undertook a", "metadata": {"headings": [{"headings_0": {"content": "During the financial years 2021/2022 and 2022/2023, MAAIF contracted several suppliers for supply of 1,077 mechanization equipment worth UGX.100.53Bn. I undertook a", "page": 94, "level": 4}}, {"headings_1": {"content": "Over the past five (5) years, MAAIF has procured, tested and operationalized various", "page": 93, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "comprehensive review of this intervention and observed the following; \n", "metadata": {"headings": [{"headings_0": {"content": "During the financial years 2021/2022 and 2022/2023, MAAIF contracted several suppliers for supply of 1,077 mechanization equipment worth UGX.100.53Bn. I undertook a", "page": 94, "level": 4}}, {"headings_1": {"content": "Over the past five (5) years, MAAIF has procured, tested and operationalized various", "page": 93, "level": 2}}, [{"headings_0": {"content": "During the financial years 2021/2022 and 2022/2023, MAAIF contracted several suppliers for supply of 1,077 mechanization equipment worth UGX.100.53Bn. I undertook a", "page": 94, "level": 4}}, {"headings_1": {"content": "Over the past five (5) years, MAAIF has procured, tested and operationalized various", "page": 93, "level": 2}}]], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The procurement processes of 200 tractors worth UGX.27.9Bn took up to 311 days (10 months) from initiation to actual contract signing instead of 81 days resulting into a delay of more than 7 months (230 days) due to the delayed clearance of the contract by the Attorney General.", "metadata": {"headings": [{"headings_0": {"content": "During the financial years 2021/2022 and 2022/2023, MAAIF contracted several suppliers for supply of 1,077 mechanization equipment worth UGX.100.53Bn. I undertook a", "page": 94, "level": 4}}, {"headings_1": {"content": "Over the past five (5) years, MAAIF has procured, tested and operationalized various", "page": 93, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 The procurements for 14 heavy earth moving equipment worth UGX.17.82Bn", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The procurements for 14 heavy earth moving equipment worth UGX.17.82Bn", "page": 94, "level": 2}}, {"headings_1": {"content": "During the financial years 2021/2022 and 2022/2023, MAAIF contracted several suppliers for supply of 1,077 mechanization equipment worth UGX.100.53Bn. I undertook a", "page": 94, "level": 4}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "experienced an average delay of 132 days (4 months) with some deliveries delaying up to 202 days (7 months).", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The procurements for 14 heavy earth moving equipment worth UGX.17.82Bn", "page": 94, "level": 2}}, {"headings_1": {"content": "During the financial years 2021/2022 and 2022/2023, MAAIF contracted several suppliers for supply of 1,077 mechanization equipment worth UGX.100.53Bn. I undertook a", "page": 94, "level": 4}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Heavy equipment worth UGX.10.58Bn were procured and registered with private", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Heavy equipment worth UGX.10.58Bn were procured and registered with private", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 The procurements for 14 heavy earth moving equipment worth UGX.17.82Bn", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "number plates instead of the official UG number plate series. The Ministry", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Heavy equipment worth UGX.10.58Bn were procured and registered with private", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 The procurements for 14 heavy earth moving equipment worth UGX.17.82Bn", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "metadata": {"headings": [{"headings_0": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 Heavy equipment worth UGX.10.58Bn were procured and registered with private", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 Heavy equipment worth UGX.10.58Bn were procured and registered with private", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Six (6) tractors worth UGX.0.77Bn were grounded due to maintenance challenges.", "metadata": {"headings": [{"headings_0": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 Heavy equipment worth UGX.10.58Bn were procured and registered with private", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 Heavy equipment worth UGX.10.58Bn were procured and registered with private", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Four (4) tractors worth UGX.0.42Bn were found to be under-utilized. These tractors had an average utilization of 40.1 hours which was significantly way below the average tractor hours of 840.7.", "metadata": {"headings": [{"headings_0": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 Heavy equipment worth UGX.10.58Bn were procured and registered with private", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 Heavy equipment worth UGX.10.58Bn were procured and registered with private", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Several challenges were faced by beneficiary farmers due to lack of technical", "metadata": {"headings": [{"headings_0": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}, {"headings_1": {"content": "\uf0b7 Heavy equipment worth UGX.10.58Bn were procured and registered with private", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "guidance by MAAIF. These included; delivery of tractors without tool boxes,", "metadata": {"headings": [{"headings_0": {"content": "guidance by MAAIF. These included; delivery of tractors without tool boxes,", "page": 94, "level": 2}}, {"headings_1": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "tractors with significant mechanical faults, mechanical breakdowns, supplier\u2019s failure to contact some of the farmers for servicing and general repairs of the", "metadata": {"headings": [{"headings_0": {"content": "guidance by MAAIF. These included; delivery of tractors without tool boxes,", "page": 94, "level": 2}}, {"headings_1": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "tractors despite the equipment being under warranty. The noted challenges", "metadata": {"headings": [{"headings_0": {"content": "tractors despite the equipment being under warranty. The noted challenges", "page": 94, "level": 2}}, {"headings_1": {"content": "guidance by MAAIF. These included; delivery of tractors without tool boxes,", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "hamper utilization of the tractors. \nDelays in procurement and distribution of tractors and heavy equipment undermines the promotion of agricultural mechanization and denies opportunity to befitting communities", "metadata": {"headings": [{"headings_0": {"content": "tractors despite the equipment being under warranty. The noted challenges", "page": 94, "level": 2}}, {"headings_1": {"content": "guidance by MAAIF. These included; delivery of tractors without tool boxes,", "page": 94, "level": 2}}, [{"headings_0": {"content": "tractors despite the equipment being under warranty. The noted challenges", "page": 94, "level": 2}}, {"headings_1": {"content": "guidance by MAAIF. These included; delivery of tractors without tool boxes,", "page": 94, "level": 2}}]], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "or farmers. Failure to timely maintain and repair the tractors affects the effectiveness of", "metadata": {"headings": [{"headings_0": {"content": "or farmers. Failure to timely maintain and repair the tractors affects the effectiveness of", "page": 94, "level": 2}}, {"headings_1": {"content": "tractors despite the equipment being under warranty. The noted challenges", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the equipment.", "metadata": {"headings": [{"headings_0": {"content": "or farmers. Failure to timely maintain and repair the tractors affects the effectiveness of", "page": 94, "level": 2}}, {"headings_1": {"content": "tractors despite the equipment being under warranty. The noted challenges", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to enhance the use of the electronic tracking system to", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to enhance the use of the electronic tracking system to", "page": 94, "level": 2}}, {"headings_1": {"content": "or farmers. Failure to timely maintain and repair the tractors affects the effectiveness of", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "manage and supervise the utilisation of the tractors to achieve value from the funds invested.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to enhance the use of the electronic tracking system to", "page": 94, "level": 2}}, {"headings_1": {"content": "or farmers. Failure to timely maintain and repair the tractors affects the effectiveness of", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d) Procurement and distribution of farm machinery, value addition and agro-processing facilities by NAADS", "metadata": {"headings": [{"headings_0": {"content": "d) Procurement and distribution of farm machinery, value addition and agro-processing facilities by NAADS", "page": 94, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to enhance the use of the electronic tracking system to", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "During Financial years 2021/2022 and 2022/2023, a sum of UGX.42.8Bn was received", "metadata": {"headings": [{"headings_0": {"content": "d) Procurement and distribution of farm machinery, value addition and agro-processing facilities by NAADS", "page": 94, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to enhance the use of the electronic tracking system to", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "against a budget of UGX.66.1Bn to undertake the procurement and distribution of farm machinery, value addition facilities and agro-processing facilities. I undertook a review", "metadata": {"headings": [{"headings_0": {"content": "against a budget of UGX.66.1Bn to undertake the procurement and distribution of farm machinery, value addition facilities and agro-processing facilities. I undertook a review", "page": 94, "level": 4}}, {"headings_1": {"content": "d) Procurement and distribution of farm machinery, value addition and agro-processing facilities by NAADS", "page": 94, "level": 5}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and inspection to assess whether the procured value addition facilities were distributed to eligible beneficiaries, and if the items had been put to proper use. Below are my findings \n94", "metadata": {"headings": [{"headings_0": {"content": "against a budget of UGX.66.1Bn to undertake the procurement and distribution of farm machinery, value addition facilities and agro-processing facilities. I undertook a review", "page": 94, "level": 4}}, {"headings_1": {"content": "d) Procurement and distribution of farm machinery, value addition and agro-processing facilities by NAADS", "page": 94, "level": 5}}, [{"headings_0": {"content": "against a budget of UGX.66.1Bn to undertake the procurement and distribution of farm machinery, value addition facilities and agro-processing facilities. I undertook a review", "page": 94, "level": 4}}, {"headings_1": {"content": "d) Procurement and distribution of farm machinery, value addition and agro-processing facilities by NAADS", "page": 94, "level": 5}}]], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e) Procurement and distribution of maize milling equipment by NAADS", "metadata": {"headings": [{"headings_0": {"content": "e) Procurement and distribution of maize milling equipment by NAADS", "page": 95, "level": 5}}, {"headings_1": {"content": "against a budget of UGX.66.1Bn to undertake the procurement and distribution of farm machinery, value addition facilities and agro-processing facilities. I undertook a review", "page": 94, "level": 4}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "e) Procurement and distribution of maize milling equipment by NAADS", "page": 95, "level": 5}}, {"headings_1": {"content": "against a budget of UGX.66.1Bn to undertake the procurement and distribution of farm machinery, value addition facilities and agro-processing facilities. I undertook a review", "page": 94, "level": 4}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Seven (7) maize milling equipment worth UGX.0.56Bn were delivered to the beneficiaries without adequately assessing the technical and financial capacity of the beneficiaries which resulted in farmers failing to maintain the equipment. For", "metadata": {"headings": [{"headings_0": {"content": "e) Procurement and distribution of maize milling equipment by NAADS", "page": 95, "level": 5}}, {"headings_1": {"content": "against a budget of UGX.66.1Bn to undertake the procurement and distribution of farm machinery, value addition facilities and agro-processing facilities. I undertook a review", "page": 94, "level": 4}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members", "metadata": {"headings": [{"headings_0": {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members", "page": 95, "level": 4}}, {"headings_1": {"content": "e) Procurement and distribution of maize milling equipment by NAADS", "page": 95, "level": 5}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "instead of the required minimum of 20 and was also facing high electricity costs. \n", "metadata": {"headings": [{"headings_0": {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members", "page": 95, "level": 4}}, {"headings_1": {"content": "e) Procurement and distribution of maize milling equipment by NAADS", "page": 95, "level": 5}}, [{"headings_0": {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members", "page": 95, "level": 4}}, {"headings_1": {"content": "e) Procurement and distribution of maize milling equipment by NAADS", "page": 95, "level": 5}}]], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Four (4) maize milling equipment worth UGX.0.25Bn had not yet been delivered", "metadata": {"headings": [{"headings_0": {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members", "page": 95, "level": 4}}, {"headings_1": {"content": "e) Procurement and distribution of maize milling equipment by NAADS", "page": 95, "level": 5}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "to the beneficiaries at the time of inspection in September 2023 despite the", "metadata": {"headings": [{"headings_0": {"content": "to the beneficiaries at the time of inspection in September 2023 despite the", "page": 95, "level": 2}}, {"headings_1": {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members", "page": 95, "level": 4}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "expected delivery of 1st June 2023.", "metadata": {"headings": [{"headings_0": {"content": "to the beneficiaries at the time of inspection in September 2023 despite the", "page": 95, "level": 2}}, {"headings_1": {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members", "page": 95, "level": 4}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 19 ordinary maize milling machines that had been delivered to the beneficiaries did not comply with the specifications since they lacked weighing scales, dust collectors and sack stitchers.", "metadata": {"headings": [{"headings_0": {"content": "to the beneficiaries at the time of inspection in September 2023 despite the", "page": 95, "level": 2}}, {"headings_1": {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members", "page": 95, "level": 4}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "to the beneficiaries at the time of inspection in September 2023 despite the", "page": 95, "level": 2}}, {"headings_1": {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members", "page": 95, "level": 4}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 15 maize mills supplied were not in use by the beneficiaries due to a number of reasons. For instance, four (4) maize mills worth UGX.0.266Bn lacked 3 phase", "metadata": {"headings": [{"headings_0": {"content": "to the beneficiaries at the time of inspection in September 2023 despite the", "page": 95, "level": 2}}, {"headings_1": {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members", "page": 95, "level": 4}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "to the beneficiaries at the time of inspection in September 2023 despite the", "page": 95, "level": 2}}, {"headings_1": {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members", "page": 95, "level": 4}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "power connectivity, while structures for five (5) mills worth UGX.0.33Bn were incomplete. In addition, all the 15 beneficiaries had not been trained on how to", "metadata": {"headings": [{"headings_0": {"content": "power connectivity, while structures for five (5) mills worth UGX.0.33Bn were incomplete. In addition, all the 15 beneficiaries had not been trained on how to", "page": 95, "level": 4}}, {"headings_1": {"content": "to the beneficiaries at the time of inspection in September 2023 despite the", "page": 95, "level": 2}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "operate the mills.", "metadata": {"headings": [{"headings_0": {"content": "power connectivity, while structures for five (5) mills worth UGX.0.33Bn were incomplete. In addition, all the 15 beneficiaries had not been trained on how to", "page": 95, "level": 4}}, {"headings_1": {"content": "to the beneficiaries at the time of inspection in September 2023 despite the", "page": 95, "level": 2}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Delivery of equipment to farmers without capacity to maintain the equipment affects the", "metadata": {"headings": [{"headings_0": {"content": "Delivery of equipment to farmers without capacity to maintain the equipment affects the", "page": 95, "level": 2}}, {"headings_1": {"content": "power connectivity, while structures for five (5) mills worth UGX.0.33Bn were incomplete. In addition, all the 15 beneficiaries had not been trained on how to", "page": 95, "level": 4}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "effective utilization of the equipment while delayed delivery of maize mills is tantamount", "metadata": {"headings": [{"headings_0": {"content": "Delivery of equipment to farmers without capacity to maintain the equipment affects the", "page": 95, "level": 2}}, {"headings_1": {"content": "power connectivity, while structures for five (5) mills worth UGX.0.33Bn were incomplete. In addition, all the 15 beneficiaries had not been trained on how to", "page": 95, "level": 4}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "to delayed service delivery. Delivery of mills that do not meet specifications may not", "metadata": {"headings": [{"headings_0": {"content": "to delayed service delivery. Delivery of mills that do not meet specifications may not", "page": 95, "level": 2}}, {"headings_1": {"content": "Delivery of equipment to farmers without capacity to maintain the equipment affects the", "page": 95, "level": 2}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "effectively serve the purpose for which they were procured and delivered.", "metadata": {"headings": [{"headings_0": {"content": "to delayed service delivery. Delivery of mills that do not meet specifications may not", "page": 95, "level": 2}}, {"headings_1": {"content": "Delivery of equipment to farmers without capacity to maintain the equipment affects the", "page": 95, "level": 2}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that proper needs and capacity assessments of beneficiaries is done before distribution is done. In addition, distribution should be", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that proper needs and capacity assessments of beneficiaries is done before distribution is done. In addition, distribution should be", "page": 95, "level": 4}}, {"headings_1": {"content": "to delayed service delivery. Delivery of mills that do not meet specifications may not", "page": 95, "level": 2}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "undertaken in a timely manner and in compliance with procurement specifications.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that proper needs and capacity assessments of beneficiaries is done before distribution is done. In addition, distribution should be", "page": 95, "level": 4}}, {"headings_1": {"content": "to delayed service delivery. Delivery of mills that do not meet specifications may not", "page": 95, "level": 2}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f) Procurement and Distribution of Solar Water Pumping Systems by NAADS", "metadata": {"headings": [{"headings_0": {"content": "f) Procurement and Distribution of Solar Water Pumping Systems by NAADS", "page": 95, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that proper needs and capacity assessments of beneficiaries is done before distribution is done. In addition, distribution should be", "page": 95, "level": 4}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "f) Procurement and Distribution of Solar Water Pumping Systems by NAADS", "page": 95, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that proper needs and capacity assessments of beneficiaries is done before distribution is done. In addition, distribution should be", "page": 95, "level": 4}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- One (1) solar pumping system worth UGX.0.311 meant for Mbarara Grape", "metadata": {"headings": [{"headings_0": {"content": "f) Procurement and Distribution of Solar Water Pumping Systems by NAADS", "page": 95, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that proper needs and capacity assessments of beneficiaries is done before distribution is done. In addition, distribution should be", "page": 95, "level": 4}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "metadata": {"headings": [{"headings_0": {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "page": 95, "level": 2}}, {"headings_1": {"content": "f) Procurement and Distribution of Solar Water Pumping Systems by NAADS", "page": 95, "level": 5}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inspection in September 2023 and was behind schedule by four (4) months.", "metadata": {"headings": [{"headings_0": {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "page": 95, "level": 2}}, {"headings_1": {"content": "f) Procurement and Distribution of Solar Water Pumping Systems by NAADS", "page": 95, "level": 5}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I inspected eight (8) solar water pumping systems and noted that installation of", "metadata": {"headings": [{"headings_0": {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "page": 95, "level": 2}}, {"headings_1": {"content": "f) Procurement and Distribution of Solar Water Pumping Systems by NAADS", "page": 95, "level": 5}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "page": 95, "level": 2}}, {"headings_1": {"content": "f) Procurement and Distribution of Solar Water Pumping Systems by NAADS", "page": 95, "level": 5}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "metadata": {"headings": [{"headings_0": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}, {"headings_1": {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "page": 95, "level": 2}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "being installed while one (1) system worth UGX.0.22Bn had been abandoned for over 11 months at the time of inspection.", "metadata": {"headings": [{"headings_0": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}, {"headings_1": {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "page": 95, "level": 2}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Two (2) solar water pumping systems worth UGX0.22Bn that had been delivered to the beneficiaries were faulty at the time of inspection and the contractors were yet to have the defects fixed.", "metadata": {"headings": [{"headings_0": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}, {"headings_1": {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "page": 95, "level": 2}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n95 \nDelayed delivery and installation of water pumping systems is tantamount to delayed service delivery \nI advised the Accounting Officer to strengthen contract supervision and ensure that contractors deliver within the contract timelines.", "metadata": {"headings": [{"headings_0": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}, {"headings_1": {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "page": 95, "level": 2}}, [{"headings_0": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}, {"headings_1": {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "page": 95, "level": 2}}], [{"headings_0": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}, {"headings_1": {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "page": 95, "level": 2}}], [{"headings_0": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}, {"headings_1": {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "page": 95, "level": 2}}]], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g) Provision of Milk Coolers and Matching Diesel Generator Sets by NAADs", "metadata": {"headings": [{"headings_0": {"content": "g) Provision of Milk Coolers and Matching Diesel Generator Sets by NAADs", "page": 96, "level": 5}}, {"headings_1": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Three (3) beneficiaries were not utilizing the 3000 litre capacity milk coolers and", "metadata": {"headings": [{"headings_0": {"content": "g) Provision of Milk Coolers and Matching Diesel Generator Sets by NAADs", "page": 96, "level": 5}}, {"headings_1": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "g) Provision of Milk Coolers and Matching Diesel Generator Sets by NAADs", "page": 96, "level": 5}}, {"headings_1": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "20KVA matching generators worth UGX.0.74Bn. For instance, the beneficiary in", "metadata": {"headings": [{"headings_0": {"content": "20KVA matching generators worth UGX.0.74Bn. For instance, the beneficiary in", "page": 96, "level": 2}}, {"headings_1": {"content": "g) Provision of Milk Coolers and Matching Diesel Generator Sets by NAADs", "page": 96, "level": 5}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Hakibaale, Kabarole district could not run the milk cooler because milk collection was too low at only 130 litres per day.", "metadata": {"headings": [{"headings_0": {"content": "20KVA matching generators worth UGX.0.74Bn. For instance, the beneficiary in", "page": 96, "level": 2}}, {"headings_1": {"content": "g) Provision of Milk Coolers and Matching Diesel Generator Sets by NAADs", "page": 96, "level": 5}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 25 milk coolers worth UGX.5Bn had not been delivered at the time of inspection.", "metadata": {"headings": [{"headings_0": {"content": "20KVA matching generators worth UGX.0.74Bn. For instance, the beneficiary in", "page": 96, "level": 2}}, {"headings_1": {"content": "g) Provision of Milk Coolers and Matching Diesel Generator Sets by NAADs", "page": 96, "level": 5}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "20KVA matching generators worth UGX.0.74Bn. For instance, the beneficiary in", "page": 96, "level": 2}}, {"headings_1": {"content": "g) Provision of Milk Coolers and Matching Diesel Generator Sets by NAADs", "page": 96, "level": 5}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "These milk coolers were expected to have been delivered by 8th June 2023 implying a delay of four (4) months by the time of inspection in September 2023.", "metadata": {"headings": [{"headings_0": {"content": "These milk coolers were expected to have been delivered by 8th June 2023 implying a delay of four (4) months by the time of inspection in September 2023.", "page": 96, "level": 4}}, {"headings_1": {"content": "20KVA matching generators worth UGX.0.74Bn. For instance, the beneficiary in", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The supplier had not corrected defects for the 3000 litre capacity milk coolers with", "metadata": {"headings": [{"headings_0": {"content": "These milk coolers were expected to have been delivered by 8th June 2023 implying a delay of four (4) months by the time of inspection in September 2023.", "page": 96, "level": 4}}, {"headings_1": {"content": "20KVA matching generators worth UGX.0.74Bn. For instance, the beneficiary in", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "These milk coolers were expected to have been delivered by 8th June 2023 implying a delay of four (4) months by the time of inspection in September 2023.", "page": 96, "level": 4}}, {"headings_1": {"content": "20KVA matching generators worth UGX.0.74Bn. For instance, the beneficiary in", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "matching 20KVA diesel generator sets worth UGX.0.67Bn supplied to three (3)", "metadata": {"headings": [{"headings_0": {"content": "matching 20KVA diesel generator sets worth UGX.0.67Bn supplied to three (3)", "page": 96, "level": 2}}, {"headings_1": {"content": "These milk coolers were expected to have been delivered by 8th June 2023 implying a delay of four (4) months by the time of inspection in September 2023.", "page": 96, "level": 4}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "beneficiaries which affected the functionality of the coolers.", "metadata": {"headings": [{"headings_0": {"content": "matching 20KVA diesel generator sets worth UGX.0.67Bn supplied to three (3)", "page": 96, "level": 2}}, {"headings_1": {"content": "These milk coolers were expected to have been delivered by 8th June 2023 implying a delay of four (4) months by the time of inspection in September 2023.", "page": 96, "level": 4}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Delivery of equipment to farmers without capacity defeats the purpose of the investments by Government while delayed delivery and delays to correct defects not only affect", "metadata": {"headings": [{"headings_0": {"content": "Delivery of equipment to farmers without capacity defeats the purpose of the investments by Government while delayed delivery and delays to correct defects not only affect", "page": 96, "level": 4}}, {"headings_1": {"content": "matching 20KVA diesel generator sets worth UGX.0.67Bn supplied to three (3)", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "functionality of the equipment but also results in delayed service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of equipment to farmers without capacity defeats the purpose of the investments by Government while delayed delivery and delays to correct defects not only affect", "page": 96, "level": 4}}, {"headings_1": {"content": "matching 20KVA diesel generator sets worth UGX.0.67Bn supplied to three (3)", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that proper needs and capacity assessments", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that proper needs and capacity assessments", "page": 96, "level": 2}}, {"headings_1": {"content": "Delivery of equipment to farmers without capacity defeats the purpose of the investments by Government while delayed delivery and delays to correct defects not only affect", "page": 96, "level": 4}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "are undertaken for beneficiaries and ensure that contractors deliver within the contract timelines.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that proper needs and capacity assessments", "page": 96, "level": 2}}, {"headings_1": {"content": "Delivery of equipment to farmers without capacity defeats the purpose of the investments by Government while delayed delivery and delays to correct defects not only affect", "page": 96, "level": 4}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h) Procurement and distribution of fertilizers by UCDA", "metadata": {"headings": [{"headings_0": {"content": "h) Procurement and distribution of fertilizers by UCDA", "page": 96, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that proper needs and capacity assessments", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A study conducted in June 2020 established that 53% of the coffee trees in Uganda are eight (8) years and above while about 35% of the coffee trees are aged 3-7 years. Average productivity of old trees was 1.3 kg/tree for trees of 8-11 years, and 1.0 kg/tree", "metadata": {"headings": [{"headings_0": {"content": "h) Procurement and distribution of fertilizers by UCDA", "page": 96, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that proper needs and capacity assessments", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "for tree of 12 years. The dominance of old coffee trees implies declining productivity. The", "metadata": {"headings": [{"headings_0": {"content": "for tree of 12 years. The dominance of old coffee trees implies declining productivity. The", "page": 96, "level": 2}}, {"headings_1": {"content": "h) Procurement and distribution of fertilizers by UCDA", "page": 96, "level": 5}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "study also found that only 9.8% of the farmers apply fertilisers in their coffee.", "metadata": {"headings": [{"headings_0": {"content": "for tree of 12 years. The dominance of old coffee trees implies declining productivity. The", "page": 96, "level": 2}}, {"headings_1": {"content": "h) Procurement and distribution of fertilizers by UCDA", "page": 96, "level": 5}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UCDA has embarked on a coffee rehabilitation programme aimed to stump the old coffee", "metadata": {"headings": [{"headings_0": {"content": "UCDA has embarked on a coffee rehabilitation programme aimed to stump the old coffee", "page": 96, "level": 2}}, {"headings_1": {"content": "for tree of 12 years. The dominance of old coffee trees implies declining productivity. The", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "trees and apply fertilisers to enhance productivity in a period of four (4) years. Over time,", "metadata": {"headings": [{"headings_0": {"content": "UCDA has embarked on a coffee rehabilitation programme aimed to stump the old coffee", "page": 96, "level": 2}}, {"headings_1": {"content": "for tree of 12 years. The dominance of old coffee trees implies declining productivity. The", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "coffee rehabilitation is expected to increase coffee yields and incomes of farmers. I", "metadata": {"headings": [{"headings_0": {"content": "coffee rehabilitation is expected to increase coffee yields and incomes of farmers. I", "page": 96, "level": 2}}, {"headings_1": {"content": "UCDA has embarked on a coffee rehabilitation programme aimed to stump the old coffee", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "undertook a review of the procurement and distribution of fertilizers in the financial years", "metadata": {"headings": [{"headings_0": {"content": "coffee rehabilitation is expected to increase coffee yields and incomes of farmers. I", "page": 96, "level": 2}}, {"headings_1": {"content": "UCDA has embarked on a coffee rehabilitation programme aimed to stump the old coffee", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}, {"headings_1": {"content": "coffee rehabilitation is expected to increase coffee yields and incomes of farmers. I", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}, {"headings_1": {"content": "coffee rehabilitation is expected to increase coffee yields and incomes of farmers. I", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UCDA did not have accurate and reliable data on performance of the coffee yields and incomes of farmers to facilitate accurate assessment of whether the distribution of fertilisers has increased productivity and as such it was difficult to assess the impact of the intervention.", "metadata": {"headings": [{"headings_0": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}, {"headings_1": {"content": "coffee rehabilitation is expected to increase coffee yields and incomes of farmers. I", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "96 \n", "metadata": {"headings": [{"headings_0": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}, {"headings_1": {"content": "coffee rehabilitation is expected to increase coffee yields and incomes of farmers. I", "page": 96, "level": 2}}, [{"headings_0": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}, {"headings_1": {"content": "coffee rehabilitation is expected to increase coffee yields and incomes of farmers. I", "page": 96, "level": 2}}]], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UCDA delivered fertilizers in the districts of Mbale, Budaka, Iganga, Namutumba,", "metadata": {"headings": [{"headings_0": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}, {"headings_1": {"content": "coffee rehabilitation is expected to increase coffee yields and incomes of farmers. I", "page": 96, "level": 2}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa towards the end of the rainy seasons. This resulted in late application of the fertilizers by farmers", "metadata": {"headings": [{"headings_0": {"content": "Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa towards the end of the rainy seasons. This resulted in late application of the fertilizers by farmers", "page": 97, "level": 4}}, {"headings_1": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "which affected their effectiveness. \n", "metadata": {"headings": [{"headings_0": {"content": "Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa towards the end of the rainy seasons. This resulted in late application of the fertilizers by farmers", "page": 97, "level": 4}}, {"headings_1": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}, [{"headings_0": {"content": "Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa towards the end of the rainy seasons. This resulted in late application of the fertilizers by farmers", "page": 97, "level": 4}}, {"headings_1": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}]], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted inconsistencies between the quantities of fertilisers distributed as per", "metadata": {"headings": [{"headings_0": {"content": "Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa towards the end of the rainy seasons. This resulted in late application of the fertilizers by farmers", "page": 97, "level": 4}}, {"headings_1": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were", "metadata": {"headings": [{"headings_0": {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were", "page": 97, "level": 4}}, {"headings_1": {"content": "Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa towards the end of the rainy seasons. This resulted in late application of the fertilizers by farmers", "page": 97, "level": 4}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "received by the intended beneficiaries. \n", "metadata": {"headings": [{"headings_0": {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were", "page": 97, "level": 4}}, {"headings_1": {"content": "Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa towards the end of the rainy seasons. This resulted in late application of the fertilizers by farmers", "page": 97, "level": 4}}, [{"headings_0": {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were", "page": 97, "level": 4}}, {"headings_1": {"content": "Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa towards the end of the rainy seasons. This resulted in late application of the fertilizers by farmers", "page": 97, "level": 4}}]], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 34 (42%) of the 81 farmers received fertilizers and yet they had not expressed interest/demand for the fertilizers contrary to Paragraph 4 of the Guidelines for", "metadata": {"headings": [{"headings_0": {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were", "page": 97, "level": 4}}, {"headings_1": {"content": "Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa towards the end of the rainy seasons. This resulted in late application of the fertilizers by farmers", "page": 97, "level": 4}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "metadata": {"headings": [{"headings_0": {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "page": 97, "level": 2}}, {"headings_1": {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were", "page": 97, "level": 4}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "interest opportunity to get fertilizers.", "metadata": {"headings": [{"headings_0": {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "page": 97, "level": 2}}, {"headings_1": {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were", "page": 97, "level": 4}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 81 farmers interviewed, 70 (86%) received training and sensitization on the benefits of coffee rehabilitation, stumping and fertilizer application however, they did not follow the prescribed fertilizer application procedures due to the limited number of extension workers to oversee the application of the fertilisers.", "metadata": {"headings": [{"headings_0": {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "page": 97, "level": 2}}, {"headings_1": {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were", "page": 97, "level": 4}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "page": 97, "level": 2}}, {"headings_1": {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were", "page": 97, "level": 4}}, [{"headings_0": {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "page": 97, "level": 2}}, {"headings_1": {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were", "page": 97, "level": 4}}]], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Inspection of farmers in the selected districts revealed that 11 out of 81 farmers were not trained on the use and application of fertilisers and such they were not prepared to utilise the fertilizers.", "metadata": {"headings": [{"headings_0": {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "page": 97, "level": 2}}, {"headings_1": {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were", "page": 97, "level": 4}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The above shortcomings negatively affected the effectiveness of the intervention. However, the Accounting officer explained that UCDA has procured a Geospatial Monitoring and Evaluation System (GMES)) and App to register coffee farmers and other", "metadata": {"headings": [{"headings_0": {"content": "The above shortcomings negatively affected the effectiveness of the intervention. However, the Accounting officer explained that UCDA has procured a Geospatial Monitoring and Evaluation System (GMES)) and App to register coffee farmers and other", "page": 97, "level": 4}}, {"headings_1": {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "page": 97, "level": 2}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "coffee value chain actors and manage the distribution of inputs which will help to eliminate the above shortcomings. \nI advised the Accounting Officer to expedite the roll out of the GMES system in order to address the above challenges.", "metadata": {"headings": [{"headings_0": {"content": "The above shortcomings negatively affected the effectiveness of the intervention. However, the Accounting officer explained that UCDA has procured a Geospatial Monitoring and Evaluation System (GMES)) and App to register coffee farmers and other", "page": 97, "level": 4}}, {"headings_1": {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "page": 97, "level": 2}}, [{"headings_0": {"content": "The above shortcomings negatively affected the effectiveness of the intervention. However, the Accounting officer explained that UCDA has procured a Geospatial Monitoring and Evaluation System (GMES)) and App to register coffee farmers and other", "page": 97, "level": 4}}, {"headings_1": {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "page": 97, "level": 2}}]], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.5 ADMINISTRATION OF JUSTICE PROGRAMME", "metadata": {"headings": [{"headings_0": {"content": "3.2.5 ADMINISTRATION OF JUSTICE PROGRAMME", "page": 97, "level": 5}}, {"headings_1": {"content": "The above shortcomings negatively affected the effectiveness of the intervention. However, the Accounting officer explained that UCDA has procured a Geospatial Monitoring and Evaluation System (GMES)) and App to register coffee farmers and other", "page": 97, "level": 4}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 97, "level": 5}}, {"headings_1": {"content": "3.2.5 ADMINISTRATION OF JUSTICE PROGRAMME", "page": 97, "level": 5}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Management of forensic services at DGAL \nThe Directorate of Government Analytical Laboratories (DGAL) plays a critical role in supporting the justice system by providing forensic evidence in criminal, civil and other", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 97, "level": 5}}, {"headings_1": {"content": "3.2.5 ADMINISTRATION OF JUSTICE PROGRAMME", "page": 97, "level": 5}}, [{"headings_0": {"content": "a)", "page": 97, "level": 5}}, {"headings_1": {"content": "3.2.5 ADMINISTRATION OF JUSTICE PROGRAMME", "page": 97, "level": 5}}]], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "matters. The Directorate has a number of laboratories which are used to analyse samples to be used in investigations. I undertook an audit of the management of forensic services", "metadata": {"headings": [{"headings_0": {"content": "matters. The Directorate has a number of laboratories which are used to analyse samples to be used in investigations. I undertook an audit of the management of forensic services", "page": 97, "level": 4}}, {"headings_1": {"content": "a)", "page": 97, "level": 5}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "at DGAL and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "matters. The Directorate has a number of laboratories which are used to analyse samples to be used in investigations. I undertook an audit of the management of forensic services", "page": 97, "level": 4}}, {"headings_1": {"content": "a)", "page": 97, "level": 5}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted significant under funding for forensic services during the financial year.", "metadata": {"headings": [{"headings_0": {"content": "matters. The Directorate has a number of laboratories which are used to analyse samples to be used in investigations. I undertook an audit of the management of forensic services", "page": 97, "level": 4}}, {"headings_1": {"content": "a)", "page": 97, "level": 5}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "matters. The Directorate has a number of laboratories which are used to analyse samples to be used in investigations. I undertook an audit of the management of forensic services", "page": 97, "level": 4}}, {"headings_1": {"content": "a)", "page": 97, "level": 5}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "metadata": {"headings": [{"headings_0": {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "page": 97, "level": 2}}, {"headings_1": {"content": "matters. The Directorate has a number of laboratories which are used to analyse samples to be used in investigations. I undertook an audit of the management of forensic services", "page": 97, "level": 4}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UGX.21.8Bn, representing a 21% performance. As a result of under release of", "metadata": {"headings": [{"headings_0": {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "page": 97, "level": 2}}, {"headings_1": {"content": "matters. The Directorate has a number of laboratories which are used to analyse samples to be used in investigations. I undertook an audit of the management of forensic services", "page": 97, "level": 4}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}, {"headings_1": {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "page": 97, "level": 2}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "support the administration of justice. \n97", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}, {"headings_1": {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "page": 97, "level": 2}}, [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}, {"headings_1": {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "page": 97, "level": 2}}]], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 1,981 forensic cases received by DGAL for forensic analysis and investigation during the year, only 1,163 (59%) cases were concluded, leaving 818 (41%) cases pending.", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}, {"headings_1": {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}, {"headings_1": {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "page": 97, "level": 2}}, [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}, {"headings_1": {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "page": 97, "level": 2}}]], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I observed that the time from receipt of a request to completion of an investigation took an average of 121 days contrary to the expected turnaround time of 90 days.", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}, {"headings_1": {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}, {"headings_1": {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of a sample of 1,981 investigations completed during the year, only 1,162 reports had been dispatched to clients representing a performance of 59%, while 819 reports were yet to be issued at the time of my audit. It took DGAL an average of two months to dispatch reports following the completion of a forensic investigation.", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}, {"headings_1": {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}, {"headings_1": {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- None of the laboratories had conducive storage of samples and exhibits. Notably, the stores\u2019 size could not accommodate all exhibits and equipment, poor aeration with no fume extraction systems in place, no camera security systems in forensic", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}, {"headings_1": {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "metadata": {"headings": [{"headings_0": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}, {"headings_1": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "regulators for the cooling facilities. \n", "metadata": {"headings": [{"headings_0": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}, {"headings_1": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}, [{"headings_0": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}, {"headings_1": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}]], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total approved established positions of 64 technical staff in the forensic department, only 37 (58%) were filled, leaving 27 (42%) vacant which leads to reduced efficiency in laboratory operations and increased workload for the existing staff.", "metadata": {"headings": [{"headings_0": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}, {"headings_1": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Out of 37 technical staff, only 14 representing (38%) were trained in basic and specialised training, leaving 23 (62%) without any basic training in forensics. All", "metadata": {"headings": [{"headings_0": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}, {"headings_1": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}, {"headings_1": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "staff in the Forensic Biology, Questioned Documents and Chemical and", "metadata": {"headings": [{"headings_0": {"content": "staff in the Forensic Biology, Questioned Documents and Chemical and", "page": 98, "level": 2}}, {"headings_1": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Microbiology laboratories did not have training at all despite the training needs/ skilling gaps.", "metadata": {"headings": [{"headings_0": {"content": "staff in the Forensic Biology, Questioned Documents and Chemical and", "page": 98, "level": 2}}, {"headings_1": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- DGAL did not carry out regular maintenance, servicing and calibration of several Laboratory equipment used to examine forensic cases and some of the equipment had not been serviced for more than two years.", "metadata": {"headings": [{"headings_0": {"content": "staff in the Forensic Biology, Questioned Documents and Chemical and", "page": 98, "level": 2}}, {"headings_1": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "staff in the Forensic Biology, Questioned Documents and Chemical and", "page": 98, "level": 2}}, {"headings_1": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The operating licenses for the computer forensic tools used by Forensic Recovery", "metadata": {"headings": [{"headings_0": {"content": "staff in the Forensic Biology, Questioned Documents and Chemical and", "page": 98, "level": 2}}, {"headings_1": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "staff in the Forensic Biology, Questioned Documents and Chemical and", "page": 98, "level": 2}}, {"headings_1": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of Evidence Device (FRED) were not up to date, while online Library subscription", "metadata": {"headings": [{"headings_0": {"content": "of Evidence Device (FRED) were not up to date, while online Library subscription", "page": 98, "level": 2}}, {"headings_1": {"content": "staff in the Forensic Biology, Questioned Documents and Chemical and", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of Fourier transform infrared spectroscopy (FTIR) \u2013 AIM Microscope used in Food,", "metadata": {"headings": [{"headings_0": {"content": "of Evidence Device (FRED) were not up to date, while online Library subscription", "page": 98, "level": 2}}, {"headings_1": {"content": "staff in the Forensic Biology, Questioned Documents and Chemical and", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "drugs and general Chemistry Laboratory got expired in 2019.", "metadata": {"headings": [{"headings_0": {"content": "drugs and general Chemistry Laboratory got expired in 2019.", "page": 98, "level": 2}}, {"headings_1": {"content": "of Evidence Device (FRED) were not up to date, while online Library subscription", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "drugs and general Chemistry Laboratory got expired in 2019.", "page": 98, "level": 2}}, {"headings_1": {"content": "of Evidence Device (FRED) were not up to date, while online Library subscription", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A review of the performance of the Laboratory Information Management System revealed that out of 2,982 forensic and general cases received during the year,", "metadata": {"headings": [{"headings_0": {"content": "drugs and general Chemistry Laboratory got expired in 2019.", "page": 98, "level": 2}}, {"headings_1": {"content": "of Evidence Device (FRED) were not up to date, while online Library subscription", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "only 219 cases, representing 7% were registered. Out of this, only 10 were", "metadata": {"headings": [{"headings_0": {"content": "only 219 cases, representing 7% were registered. Out of this, only 10 were", "page": 98, "level": 2}}, {"headings_1": {"content": "drugs and general Chemistry Laboratory got expired in 2019.", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "acknowledged as received on the system by the different forensic laboratories, while none of the 10 cases was reported on using the system.", "metadata": {"headings": [{"headings_0": {"content": "only 219 cases, representing 7% were registered. Out of this, only 10 were", "page": 98, "level": 2}}, {"headings_1": {"content": "drugs and general Chemistry Laboratory got expired in 2019.", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The failure to conclude investigations in time erodes public confidence in the laboratory", "metadata": {"headings": [{"headings_0": {"content": "The failure to conclude investigations in time erodes public confidence in the laboratory", "page": 98, "level": 2}}, {"headings_1": {"content": "only 219 cases, representing 7% were registered. Out of this, only 10 were", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and the criminal justice system while delays to conclude and communicate results of", "metadata": {"headings": [{"headings_0": {"content": "The failure to conclude investigations in time erodes public confidence in the laboratory", "page": 98, "level": 2}}, {"headings_1": {"content": "only 219 cases, representing 7% were registered. Out of this, only 10 were", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "investigations slows down the criminal justice system. Inadequate storage facilities, failure", "metadata": {"headings": [{"headings_0": {"content": "investigations slows down the criminal justice system. Inadequate storage facilities, failure", "page": 98, "level": 2}}, {"headings_1": {"content": "The failure to conclude investigations in time erodes public confidence in the laboratory", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "98 \nto train staff, failure to maintain equipment all affect the credibility of the investigation results.", "metadata": {"headings": [{"headings_0": {"content": "investigations slows down the criminal justice system. Inadequate storage facilities, failure", "page": 98, "level": 2}}, {"headings_1": {"content": "The failure to conclude investigations in time erodes public confidence in the laboratory", "page": 98, "level": 2}}, [{"headings_0": {"content": "investigations slows down the criminal justice system. Inadequate storage facilities, failure", "page": 98, "level": 2}}, {"headings_1": {"content": "The failure to conclude investigations in time erodes public confidence in the laboratory", "page": 98, "level": 2}}]], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to review the Laboratory\u2019s processes and eliminate delays", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to review the Laboratory\u2019s processes and eliminate delays", "page": 99, "level": 2}}, {"headings_1": {"content": "investigations slows down the criminal justice system. Inadequate storage facilities, failure", "page": 98, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "in investigations and communication of results of investigations. I further advised the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to review the Laboratory\u2019s processes and eliminate delays", "page": 99, "level": 2}}, {"headings_1": {"content": "investigations slows down the criminal justice system. Inadequate storage facilities, failure", "page": 98, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting Officer to engage MoFPED and Parliament for adequate resources to", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer to engage MoFPED and Parliament for adequate resources to", "page": 99, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to review the Laboratory\u2019s processes and eliminate delays", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "undertake trainings, improve storage facilities and regularly maintain the lab equipment.", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer to engage MoFPED and Parliament for adequate resources to", "page": 99, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to review the Laboratory\u2019s processes and eliminate delays", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Management of Community Service Orders", "metadata": {"headings": [{"headings_0": {"content": "b) Management of Community Service Orders", "page": 99, "level": 5}}, {"headings_1": {"content": "Accounting Officer to engage MoFPED and Parliament for adequate resources to", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The National Community Service Act 2000 mandates the Ministry of Internal Affairs (MIA)", "metadata": {"headings": [{"headings_0": {"content": "The National Community Service Act 2000 mandates the Ministry of Internal Affairs (MIA)", "page": 99, "level": 2}}, {"headings_1": {"content": "b) Management of Community Service Orders", "page": 99, "level": 5}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to promote community service orders as a non-custodial sentence to facilitate", "metadata": {"headings": [{"headings_0": {"content": "The National Community Service Act 2000 mandates the Ministry of Internal Affairs (MIA)", "page": 99, "level": 2}}, {"headings_1": {"content": "b) Management of Community Service Orders", "page": 99, "level": 5}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "rehabilitation, reformation and re-integration of offenders within their communities. I", "metadata": {"headings": [{"headings_0": {"content": "rehabilitation, reformation and re-integration of offenders within their communities. I", "page": 99, "level": 2}}, {"headings_1": {"content": "The National Community Service Act 2000 mandates the Ministry of Internal Affairs (MIA)", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "assessed the management of community service orders and noted the following; \n", "metadata": {"headings": [{"headings_0": {"content": "rehabilitation, reformation and re-integration of offenders within their communities. I", "page": 99, "level": 2}}, {"headings_1": {"content": "The National Community Service Act 2000 mandates the Ministry of Internal Affairs (MIA)", "page": 99, "level": 2}}, [{"headings_0": {"content": "rehabilitation, reformation and re-integration of offenders within their communities. I", "page": 99, "level": 2}}, {"headings_1": {"content": "The National Community Service Act 2000 mandates the Ministry of Internal Affairs (MIA)", "page": 99, "level": 2}}]], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- MIA has a number of challenges in the supervision of community service orders.", "metadata": {"headings": [{"headings_0": {"content": "rehabilitation, reformation and re-integration of offenders within their communities. I", "page": 99, "level": 2}}, {"headings_1": {"content": "The National Community Service Act 2000 mandates the Ministry of Internal Affairs (MIA)", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "For instance, it only has presence in 79 districts, out of 146 districts, leaving 67", "metadata": {"headings": [{"headings_0": {"content": "For instance, it only has presence in 79 districts, out of 146 districts, leaving 67", "page": 99, "level": 2}}, {"headings_1": {"content": "rehabilitation, reformation and re-integration of offenders within their communities. I", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "out of the 146 districts in the country without any district community service", "metadata": {"headings": [{"headings_0": {"content": "For instance, it only has presence in 79 districts, out of 146 districts, leaving 67", "page": 99, "level": 2}}, {"headings_1": {"content": "rehabilitation, reformation and re-integration of offenders within their communities. I", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "officers. The directorate has only five (5) operational vehicles covering three vehicles at the Ministry headquarters and two (2) at the regional offices; leaving", "metadata": {"headings": [{"headings_0": {"content": "officers. The directorate has only five (5) operational vehicles covering three vehicles at the Ministry headquarters and two (2) at the regional offices; leaving", "page": 99, "level": 4}}, {"headings_1": {"content": "For instance, it only has presence in 79 districts, out of 146 districts, leaving 67", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "six (6) regional offices without vehicles.", "metadata": {"headings": [{"headings_0": {"content": "officers. The directorate has only five (5) operational vehicles covering three vehicles at the Ministry headquarters and two (2) at the regional offices; leaving", "page": 99, "level": 4}}, {"headings_1": {"content": "For instance, it only has presence in 79 districts, out of 146 districts, leaving 67", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 29,183 offenders who were identified as eligible for community service", "metadata": {"headings": [{"headings_0": {"content": "officers. The directorate has only five (5) operational vehicles covering three vehicles at the Ministry headquarters and two (2) at the regional offices; leaving", "page": 99, "level": 4}}, {"headings_1": {"content": "For instance, it only has presence in 79 districts, out of 146 districts, leaving 67", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "officers. The directorate has only five (5) operational vehicles covering three vehicles at the Ministry headquarters and two (2) at the regional offices; leaving", "page": 99, "level": 4}}, {"headings_1": {"content": "For instance, it only has presence in 79 districts, out of 146 districts, leaving 67", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "orders, only 13,993 (48%) social inquiry reports were prepared. Without social", "metadata": {"headings": [{"headings_0": {"content": "orders, only 13,993 (48%) social inquiry reports were prepared. Without social", "page": 99, "level": 2}}, {"headings_1": {"content": "officers. The directorate has only five (5) operational vehicles covering three vehicles at the Ministry headquarters and two (2) at the regional offices; leaving", "page": 99, "level": 4}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inquiry reports, the judicial officers may not have adequate information to enable them consider issuance of community service orders. \n", "metadata": {"headings": [{"headings_0": {"content": "orders, only 13,993 (48%) social inquiry reports were prepared. Without social", "page": 99, "level": 2}}, {"headings_1": {"content": "officers. The directorate has only five (5) operational vehicles covering three vehicles at the Ministry headquarters and two (2) at the regional offices; leaving", "page": 99, "level": 4}}, [{"headings_0": {"content": "orders, only 13,993 (48%) social inquiry reports were prepared. Without social", "page": 99, "level": 2}}, {"headings_1": {"content": "officers. The directorate has only five (5) operational vehicles covering three vehicles at the Ministry headquarters and two (2) at the regional offices; leaving", "page": 99, "level": 4}}]], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 14,595 community orders issued in the financial year 2022/2023, 445 individuals (3%) who were sentenced offenders absconded from fulfilling their community service orders.", "metadata": {"headings": [{"headings_0": {"content": "orders, only 13,993 (48%) social inquiry reports were prepared. Without social", "page": 99, "level": 2}}, {"headings_1": {"content": "officers. The directorate has only five (5) operational vehicles covering three vehicles at the Ministry headquarters and two (2) at the regional offices; leaving", "page": 99, "level": 4}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The lack of sufficient resources affects supervision of the district community service", "metadata": {"headings": [{"headings_0": {"content": "orders, only 13,993 (48%) social inquiry reports were prepared. Without social", "page": 99, "level": 2}}, {"headings_1": {"content": "officers. The directorate has only five (5) operational vehicles covering three vehicles at the Ministry headquarters and two (2) at the regional offices; leaving", "page": 99, "level": 4}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "officers which affects their effectiveness. Further, lack of social impact reports hinder the", "metadata": {"headings": [{"headings_0": {"content": "officers which affects their effectiveness. Further, lack of social impact reports hinder the", "page": 99, "level": 2}}, {"headings_1": {"content": "orders, only 13,993 (48%) social inquiry reports were prepared. Without social", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implementation of the non-custodial sentencing option as a means of decongesting the prisons.", "metadata": {"headings": [{"headings_0": {"content": "officers which affects their effectiveness. Further, lack of social impact reports hinder the", "page": 99, "level": 2}}, {"headings_1": {"content": "orders, only 13,993 (48%) social inquiry reports were prepared. Without social", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to continue engaging MoFPED to increase physical and", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging MoFPED to increase physical and", "page": 99, "level": 2}}, {"headings_1": {"content": "officers which affects their effectiveness. Further, lack of social impact reports hinder the", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "financial resources. Further, where community service orders are issued by Court, the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging MoFPED to increase physical and", "page": 99, "level": 2}}, {"headings_1": {"content": "officers which affects their effectiveness. Further, lack of social impact reports hinder the", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Ministry should strengthen the mitigation measures in place to eliminate abscondment.", "metadata": {"headings": [{"headings_0": {"content": "Ministry should strengthen the mitigation measures in place to eliminate abscondment.", "page": 99, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to continue engaging MoFPED to increase physical and", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "c) Effectiveness of the Tax Appeals Tribunal", "metadata": {"headings": [{"headings_0": {"content": "c) Effectiveness of the Tax Appeals Tribunal", "page": 99, "level": 5}}, {"headings_1": {"content": "Ministry should strengthen the mitigation measures in place to eliminate abscondment.", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Pending Tax Appeals Filed in the Financial Year 2022/23", "metadata": {"headings": [{"headings_0": {"content": "(i) Pending Tax Appeals Filed in the Financial Year 2022/23", "page": 99, "level": 5}}, {"headings_1": {"content": "c) Effectiveness of the Tax Appeals Tribunal", "page": 99, "level": 5}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In the FY 22/23, TAT had accumulated 368 cases, of which 19 cases were resolved by the Tribunal, 91 cases were settled by consent of the Parties, 6 cases returned to URA", "metadata": {"headings": [{"headings_0": {"content": "(i) Pending Tax Appeals Filed in the Financial Year 2022/23", "page": 99, "level": 5}}, {"headings_1": {"content": "c) Effectiveness of the Tax Appeals Tribunal", "page": 99, "level": 5}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "by the Tribunal, 40 cases were withdrawn and 212 cases remained outstanding. As", "metadata": {"headings": [{"headings_0": {"content": "by the Tribunal, 40 cases were withdrawn and 212 cases remained outstanding. As", "page": 99, "level": 2}}, {"headings_1": {"content": "(i) Pending Tax Appeals Filed in the Financial Year 2022/23", "page": 99, "level": 5}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "indicated in the table below; \n99 \nTable 32: Status of Tax appeals for the year ended 30th June 2023", "metadata": {"headings": [{"headings_0": {"content": "by the Tribunal, 40 cases were withdrawn and 212 cases remained outstanding. As", "page": 99, "level": 2}}, {"headings_1": {"content": "(i) Pending Tax Appeals Filed in the Financial Year 2022/23", "page": 99, "level": 5}}, [{"headings_0": {"content": "by the Tribunal, 40 cases were withdrawn and 212 cases remained outstanding. As", "page": 99, "level": 2}}, {"headings_1": {"content": "(i) Pending Tax Appeals Filed in the Financial Year 2022/23", "page": 99, "level": 5}}], [{"headings_0": {"content": "by the Tribunal, 40 cases were withdrawn and 212 cases remained outstanding. As", "page": 99, "level": 2}}, {"headings_1": {"content": "(i) Pending Tax Appeals Filed in the Financial Year 2022/23", "page": 99, "level": 5}}]], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["1", "Resolved", "19", "5.615"], ["2", "Settled by consent", "91", "45.895"], ["3", "Returned to URA", "06", "3.536"], ["4", "Withdrawals", "40", "17.129"], ["5", "Pending", "212", "331.902"], ["", "**Total**", "**368**", "**404.079**"]], "metadata": {"headings": [{"headings_0": {"content": "by the Tribunal, 40 cases were withdrawn and 212 cases remained outstanding. As", "page": 99, "level": 2}}, {"headings_1": {"content": "(i) Pending Tax Appeals Filed in the Financial Year 2022/23", "page": 99, "level": 5}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Tax Case Category", "Number of Cases", "Amount (UGX) Bn"], "type": "table"}}, {"content": "From the above table, the Tribunal was able to clear 42.4% worth UGX.72.176Bn of", "metadata": {"headings": [{"headings_0": {"content": "From the above table, the Tribunal was able to clear 42.4% worth UGX.72.176Bn of", "page": 100, "level": 2}}, {"headings_1": {"content": "by the Tribunal, 40 cases were withdrawn and 212 cases remained outstanding. As", "page": 99, "level": 2}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "cases leaving 57.6% worth UGX.331.9Bn as pending.", "metadata": {"headings": [{"headings_0": {"content": "From the above table, the Tribunal was able to clear 42.4% worth UGX.72.176Bn of", "page": 100, "level": 2}}, {"headings_1": {"content": "by the Tribunal, 40 cases were withdrawn and 212 cases remained outstanding. As", "page": 99, "level": 2}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The high number of pending cases was attributed to the limited number (12) of Tribunal Members, an indication of inadequate capacity to clear all tax disputes in a timely manner as well as ineffective tax assessment processes at URA.", "metadata": {"headings": [{"headings_0": {"content": "The high number of pending cases was attributed to the limited number (12) of Tribunal Members, an indication of inadequate capacity to clear all tax disputes in a timely manner as well as ineffective tax assessment processes at URA.", "page": 100, "level": 4}}, {"headings_1": {"content": "From the above table, the Tribunal was able to clear 42.4% worth UGX.72.176Bn of", "page": 100, "level": 2}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Long outstanding tax disputes lock Government revenue which would have been used to deliver services and is a disincentive for effective tax mobilization. \nThe government should review the Tax Tribunal Structures and enhance TAT\u2019s capacity", "metadata": {"headings": [{"headings_0": {"content": "The high number of pending cases was attributed to the limited number (12) of Tribunal Members, an indication of inadequate capacity to clear all tax disputes in a timely manner as well as ineffective tax assessment processes at URA.", "page": 100, "level": 4}}, {"headings_1": {"content": "From the above table, the Tribunal was able to clear 42.4% worth UGX.72.176Bn of", "page": 100, "level": 2}}, [{"headings_0": {"content": "The high number of pending cases was attributed to the limited number (12) of Tribunal Members, an indication of inadequate capacity to clear all tax disputes in a timely manner as well as ineffective tax assessment processes at URA.", "page": 100, "level": 4}}, {"headings_1": {"content": "From the above table, the Tribunal was able to clear 42.4% worth UGX.72.176Bn of", "page": 100, "level": 2}}]], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "to dispose of tax disputes effectively. URA should engage all taxpayers and initiate", "metadata": {"headings": [{"headings_0": {"content": "to dispose of tax disputes effectively. URA should engage all taxpayers and initiate", "page": 100, "level": 2}}, {"headings_1": {"content": "The high number of pending cases was attributed to the limited number (12) of Tribunal Members, an indication of inadequate capacity to clear all tax disputes in a timely manner as well as ineffective tax assessment processes at URA.", "page": 100, "level": 4}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "measures to reduce appeals.", "metadata": {"headings": [{"headings_0": {"content": "to dispose of tax disputes effectively. URA should engage all taxpayers and initiate", "page": 100, "level": 2}}, {"headings_1": {"content": "The high number of pending cases was attributed to the limited number (12) of Tribunal Members, an indication of inadequate capacity to clear all tax disputes in a timely manner as well as ineffective tax assessment processes at URA.", "page": 100, "level": 4}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii) Appointment of Unqualified Members to the Tribunal", "metadata": {"headings": [{"headings_0": {"content": "(ii) Appointment of Unqualified Members to the Tribunal", "page": 100, "level": 5}}, {"headings_1": {"content": "to dispose of tax disputes effectively. URA should engage all taxpayers and initiate", "page": 100, "level": 2}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Section 5 of the Tax Appeals Tribunal Act Cap 345, states that a person may only be appointed as a member of a tribunal if the person among other considerations, is qualified in taxation, finance, accounting or law.", "metadata": {"headings": [{"headings_0": {"content": "(ii) Appointment of Unqualified Members to the Tribunal", "page": 100, "level": 5}}, {"headings_1": {"content": "to dispose of tax disputes effectively. URA should engage all taxpayers and initiate", "page": 100, "level": 2}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Contrary to the above requirement, I noted that of the additional four members appointed to the Tribunal by the Minister, two do not possess the minimum qualifications", "metadata": {"headings": [{"headings_0": {"content": "Contrary to the above requirement, I noted that of the additional four members appointed to the Tribunal by the Minister, two do not possess the minimum qualifications", "page": 100, "level": 4}}, {"headings_1": {"content": "(ii) Appointment of Unqualified Members to the Tribunal", "page": 100, "level": 5}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "required to be appointed to the Tribunal. This may result in the decisions of the Tribunal being contested on grounds of competence.", "metadata": {"headings": [{"headings_0": {"content": "Contrary to the above requirement, I noted that of the additional four members appointed to the Tribunal by the Minister, two do not possess the minimum qualifications", "page": 100, "level": 4}}, {"headings_1": {"content": "(ii) Appointment of Unqualified Members to the Tribunal", "page": 100, "level": 5}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The government is advised to ensure that the Tribunal is composed of persons who meet", "metadata": {"headings": [{"headings_0": {"content": "The government is advised to ensure that the Tribunal is composed of persons who meet", "page": 100, "level": 2}}, {"headings_1": {"content": "Contrary to the above requirement, I noted that of the additional four members appointed to the Tribunal by the Minister, two do not possess the minimum qualifications", "page": 100, "level": 4}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the minimum statutory requirement for appointment.", "metadata": {"headings": [{"headings_0": {"content": "The government is advised to ensure that the Tribunal is composed of persons who meet", "page": 100, "level": 2}}, {"headings_1": {"content": "Contrary to the above requirement, I noted that of the additional four members appointed to the Tribunal by the Minister, two do not possess the minimum qualifications", "page": 100, "level": 4}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.6 GOVERNANCE AND SECURITY PROGRAMME", "metadata": {"headings": [{"headings_0": {"content": "3.2.6 GOVERNANCE AND SECURITY PROGRAMME", "page": 100, "level": 5}}, {"headings_1": {"content": "The government is advised to ensure that the Tribunal is composed of persons who meet", "page": 100, "level": 2}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Holding of Women\u2019s Councils/Committees and Local Council Elections", "metadata": {"headings": [{"headings_0": {"content": "a) Holding of Women\u2019s Councils/Committees and Local Council Elections", "page": 100, "level": 5}}, {"headings_1": {"content": "3.2.6 GOVERNANCE AND SECURITY PROGRAMME", "page": 100, "level": 5}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Electoral Commission developed a roadmap for the election of Women Councils and Administrative Units. The Commission planned to conduct these elections before expiry", "metadata": {"headings": [{"headings_0": {"content": "The Electoral Commission developed a roadmap for the election of Women Councils and Administrative Units. The Commission planned to conduct these elections before expiry", "page": 100, "level": 4}}, {"headings_1": {"content": "a) Holding of Women\u2019s Councils/Committees and Local Council Elections", "page": 100, "level": 5}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of the term of office of the then existing office bearers on 7th July 2023 at an estimated", "metadata": {"headings": [{"headings_0": {"content": "The Electoral Commission developed a roadmap for the election of Women Councils and Administrative Units. The Commission planned to conduct these elections before expiry", "page": 100, "level": 4}}, {"headings_1": {"content": "a) Holding of Women\u2019s Councils/Committees and Local Council Elections", "page": 100, "level": 5}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "cost of UGX.98.6Bn out of which only UGX.15.68Bn was released. The UGX.15.68Bn was spent on by-elections (UGX.6.43Bn), compilation and display of Women Councils Registers", "metadata": {"headings": [{"headings_0": {"content": "cost of UGX.98.6Bn out of which only UGX.15.68Bn was released. The UGX.15.68Bn was spent on by-elections (UGX.6.43Bn), compilation and display of Women Councils Registers", "page": 100, "level": 4}}, {"headings_1": {"content": "The Electoral Commission developed a roadmap for the election of Women Councils and Administrative Units. The Commission planned to conduct these elections before expiry", "page": 100, "level": 4}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(UGX.9.24Bn). A review of the implementation of the activity revealed the following; \n100", "metadata": {"headings": [{"headings_0": {"content": "cost of UGX.98.6Bn out of which only UGX.15.68Bn was released. The UGX.15.68Bn was spent on by-elections (UGX.6.43Bn), compilation and display of Women Councils Registers", "page": 100, "level": 4}}, {"headings_1": {"content": "The Electoral Commission developed a roadmap for the election of Women Councils and Administrative Units. The Commission planned to conduct these elections before expiry", "page": 100, "level": 4}}, [{"headings_0": {"content": "cost of UGX.98.6Bn out of which only UGX.15.68Bn was released. The UGX.15.68Bn was spent on by-elections (UGX.6.43Bn), compilation and display of Women Councils Registers", "page": 100, "level": 4}}, {"headings_1": {"content": "The Electoral Commission developed a roadmap for the election of Women Councils and Administrative Units. The Commission planned to conduct these elections before expiry", "page": 100, "level": 4}}]], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 The funding provided by government of UGX.9.242Bn was insufficient to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The funding provided by government of UGX.9.242Bn was insufficient to", "page": 101, "level": 2}}, {"headings_1": {"content": "cost of UGX.98.6Bn out of which only UGX.15.68Bn was released. The UGX.15.68Bn was spent on by-elections (UGX.6.43Bn), compilation and display of Women Councils Registers", "page": 100, "level": 4}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "undertake the election of women council/ committees, administrative units and by-elections and as such these activities were only partially implemented. As a", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The funding provided by government of UGX.9.242Bn was insufficient to", "page": 101, "level": 2}}, {"headings_1": {"content": "cost of UGX.98.6Bn out of which only UGX.15.68Bn was released. The UGX.15.68Bn was spent on by-elections (UGX.6.43Bn), compilation and display of Women Councils Registers", "page": 100, "level": 4}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "result, government spent UGX.9.23Bn on preparatory activities which will have to", "metadata": {"headings": [{"headings_0": {"content": "result, government spent UGX.9.23Bn on preparatory activities which will have to", "page": 101, "level": 2}}, {"headings_1": {"content": "\uf0b7 The funding provided by government of UGX.9.242Bn was insufficient to", "page": 101, "level": 2}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "be redone at the time these elections take place. \n", "metadata": {"headings": [{"headings_0": {"content": "result, government spent UGX.9.23Bn on preparatory activities which will have to", "page": 101, "level": 2}}, {"headings_1": {"content": "\uf0b7 The funding provided by government of UGX.9.242Bn was insufficient to", "page": 101, "level": 2}}, [{"headings_0": {"content": "result, government spent UGX.9.23Bn on preparatory activities which will have to", "page": 101, "level": 2}}, {"headings_1": {"content": "\uf0b7 The funding provided by government of UGX.9.242Bn was insufficient to", "page": 101, "level": 2}}]], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Commission incurred costs on allowances for village, sub county and parish supervisors which are yet to settled therefore resulting in domestic arrears of", "metadata": {"headings": [{"headings_0": {"content": "result, government spent UGX.9.23Bn on preparatory activities which will have to", "page": 101, "level": 2}}, {"headings_1": {"content": "\uf0b7 The funding provided by government of UGX.9.242Bn was insufficient to", "page": 101, "level": 2}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "UGX.10.49Bn.", "metadata": {"headings": [{"headings_0": {"content": "UGX.10.49Bn.", "page": 101, "level": 2}}, {"headings_1": {"content": "result, government spent UGX.9.23Bn on preparatory activities which will have to", "page": 101, "level": 2}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The ultimate objective of conducting and concluding elections for women council/committees and administrative units was not achieved. The Accounting Officer explained that in a bid to reduce costs, the Commission reviewed and proposed a", "metadata": {"headings": [{"headings_0": {"content": "The ultimate objective of conducting and concluding elections for women council/committees and administrative units was not achieved. The Accounting Officer explained that in a bid to reduce costs, the Commission reviewed and proposed a", "page": 101, "level": 4}}, {"headings_1": {"content": "UGX.10.49Bn.", "page": 101, "level": 2}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "concurrent conduct of both elections (women council/committees and administrative units) at a reduced cost of UGX.58.07Bn which could have saved government", "metadata": {"headings": [{"headings_0": {"content": "The ultimate objective of conducting and concluding elections for women council/committees and administrative units was not achieved. The Accounting Officer explained that in a bid to reduce costs, the Commission reviewed and proposed a", "page": 101, "level": 4}}, {"headings_1": {"content": "UGX.10.49Bn.", "page": 101, "level": 2}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.40.48Bn. However, no funds were released which compelled the Commission to", "metadata": {"headings": [{"headings_0": {"content": "UGX.40.48Bn. However, no funds were released which compelled the Commission to", "page": 101, "level": 2}}, {"headings_1": {"content": "The ultimate objective of conducting and concluding elections for women council/committees and administrative units was not achieved. The Accounting Officer explained that in a bid to reduce costs, the Commission reviewed and proposed a", "page": 101, "level": 4}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "indefinitely suspend the elections. \nI advised government to provide the required resources to enable the Commission conduct these elections in the financial year 2023/2024. In addition, government should", "metadata": {"headings": [{"headings_0": {"content": "UGX.40.48Bn. However, no funds were released which compelled the Commission to", "page": 101, "level": 2}}, {"headings_1": {"content": "The ultimate objective of conducting and concluding elections for women council/committees and administrative units was not achieved. The Accounting Officer explained that in a bid to reduce costs, the Commission reviewed and proposed a", "page": 101, "level": 4}}, [{"headings_0": {"content": "UGX.40.48Bn. However, no funds were released which compelled the Commission to", "page": 101, "level": 2}}, {"headings_1": {"content": "The ultimate objective of conducting and concluding elections for women council/committees and administrative units was not achieved. The Accounting Officer explained that in a bid to reduce costs, the Commission reviewed and proposed a", "page": 101, "level": 4}}]], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "ensure that going forward the electoral roadmap is strictly adhered to if the Commission", "metadata": {"headings": [{"headings_0": {"content": "ensure that going forward the electoral roadmap is strictly adhered to if the Commission", "page": 101, "level": 2}}, {"headings_1": {"content": "UGX.40.48Bn. However, no funds were released which compelled the Commission to", "page": 101, "level": 2}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "is to meet its Constitutional mandate.", "metadata": {"headings": [{"headings_0": {"content": "ensure that going forward the electoral roadmap is strictly adhered to if the Commission", "page": 101, "level": 2}}, {"headings_1": {"content": "UGX.40.48Bn. However, no funds were released which compelled the Commission to", "page": 101, "level": 2}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Relocation of the Commission\u2019s offices", "metadata": {"headings": [{"headings_0": {"content": "b) Relocation of the Commission\u2019s offices", "page": 101, "level": 5}}, {"headings_1": {"content": "ensure that going forward the electoral roadmap is strictly adhered to if the Commission", "page": 101, "level": 2}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Since 2016, the Electoral Commission has been in the process of vacating the former", "metadata": {"headings": [{"headings_0": {"content": "Since 2016, the Electoral Commission has been in the process of vacating the former", "page": 101, "level": 2}}, {"headings_1": {"content": "b) Relocation of the Commission\u2019s offices", "page": 101, "level": 5}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "premises on Jinja road to pave way for the construction of the flyover. On this premise", "metadata": {"headings": [{"headings_0": {"content": "Since 2016, the Electoral Commission has been in the process of vacating the former", "page": 101, "level": 2}}, {"headings_1": {"content": "b) Relocation of the Commission\u2019s offices", "page": 101, "level": 5}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "government engaged National Housing and Construction company Limited (NHCC) to avail adequate, secure and freehold land at Lweza Lubowa (for the permanent Home), and to provide temporally office space on Plots 1-3 and 5, 7th Street Industrial Area, Kampala for", "metadata": {"headings": [{"headings_0": {"content": "government engaged National Housing and Construction company Limited (NHCC) to avail adequate, secure and freehold land at Lweza Lubowa (for the permanent Home), and to provide temporally office space on Plots 1-3 and 5, 7th Street Industrial Area, Kampala for", "page": 101, "level": 4}}, {"headings_1": {"content": "Since 2016, the Electoral Commission has been in the process of vacating the former", "page": 101, "level": 2}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the immediate relocation of EC operations. \nFollowing this decision, the Electoral Commission in January 2023 was relocated from", "metadata": {"headings": [{"headings_0": {"content": "government engaged National Housing and Construction company Limited (NHCC) to avail adequate, secure and freehold land at Lweza Lubowa (for the permanent Home), and to provide temporally office space on Plots 1-3 and 5, 7th Street Industrial Area, Kampala for", "page": 101, "level": 4}}, {"headings_1": {"content": "Since 2016, the Electoral Commission has been in the process of vacating the former", "page": 101, "level": 2}}, [{"headings_0": {"content": "government engaged National Housing and Construction company Limited (NHCC) to avail adequate, secure and freehold land at Lweza Lubowa (for the permanent Home), and to provide temporally office space on Plots 1-3 and 5, 7th Street Industrial Area, Kampala for", "page": 101, "level": 4}}, {"headings_1": {"content": "Since 2016, the Electoral Commission has been in the process of vacating the former", "page": 101, "level": 2}}]], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Jinja road to its temporally home in industrial area waiting the construction of its", "metadata": {"headings": [{"headings_0": {"content": "Jinja road to its temporally home in industrial area waiting the construction of its", "page": 101, "level": 2}}, {"headings_1": {"content": "government engaged National Housing and Construction company Limited (NHCC) to avail adequate, secure and freehold land at Lweza Lubowa (for the permanent Home), and to provide temporally office space on Plots 1-3 and 5, 7th Street Industrial Area, Kampala for", "page": 101, "level": 4}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "permanent home in Lweza \u2013Lubowa. NHCC undertook civil works, plumbing and electrical", "metadata": {"headings": [{"headings_0": {"content": "Jinja road to its temporally home in industrial area waiting the construction of its", "page": 101, "level": 2}}, {"headings_1": {"content": "government engaged National Housing and Construction company Limited (NHCC) to avail adequate, secure and freehold land at Lweza Lubowa (for the permanent Home), and to provide temporally office space on Plots 1-3 and 5, 7th Street Industrial Area, Kampala for", "page": 101, "level": 4}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "works, relocation of heavy-duty printers and furnishing worth UGX.17.96Bn to remodel the structures in Industrial area to the fit the Office requirements of the Commission. I", "metadata": {"headings": [{"headings_0": {"content": "works, relocation of heavy-duty printers and furnishing worth UGX.17.96Bn to remodel the structures in Industrial area to the fit the Office requirements of the Commission. I", "page": 101, "level": 4}}, {"headings_1": {"content": "Jinja road to its temporally home in industrial area waiting the construction of its", "page": 101, "level": 2}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "reviewed the implementation of the relocation activities and noted the following; \n", "metadata": {"headings": [{"headings_0": {"content": "works, relocation of heavy-duty printers and furnishing worth UGX.17.96Bn to remodel the structures in Industrial area to the fit the Office requirements of the Commission. I", "page": 101, "level": 4}}, {"headings_1": {"content": "Jinja road to its temporally home in industrial area waiting the construction of its", "page": 101, "level": 2}}, [{"headings_0": {"content": "works, relocation of heavy-duty printers and furnishing worth UGX.17.96Bn to remodel the structures in Industrial area to the fit the Office requirements of the Commission. I", "page": 101, "level": 4}}, {"headings_1": {"content": "Jinja road to its temporally home in industrial area waiting the construction of its", "page": 101, "level": 2}}]], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Despite notification by the supplier (MFI) that keeping the print heads of the heavy printers worth UGX.2.5Bn for more than 45 days before reinstallation would result into multifunction of the heavy-duty printer and other sensitive ICT systems, the", "metadata": {"headings": [{"headings_0": {"content": "works, relocation of heavy-duty printers and furnishing worth UGX.17.96Bn to remodel the structures in Industrial area to the fit the Office requirements of the Commission. I", "page": 101, "level": 4}}, {"headings_1": {"content": "Jinja road to its temporally home in industrial area waiting the construction of its", "page": 101, "level": 2}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Commission\u2019s printing machinery had not been reinstalled 250 days after", "metadata": {"headings": [{"headings_0": {"content": "Commission\u2019s printing machinery had not been reinstalled 250 days after", "page": 101, "level": 2}}, {"headings_1": {"content": "works, relocation of heavy-duty printers and furnishing worth UGX.17.96Bn to remodel the structures in Industrial area to the fit the Office requirements of the Commission. I", "page": 101, "level": 4}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "relocation at the time of my audit. \n", "metadata": {"headings": [{"headings_0": {"content": "Commission\u2019s printing machinery had not been reinstalled 250 days after", "page": 101, "level": 2}}, {"headings_1": {"content": "works, relocation of heavy-duty printers and furnishing worth UGX.17.96Bn to remodel the structures in Industrial area to the fit the Office requirements of the Commission. I", "page": 101, "level": 4}}, [{"headings_0": {"content": "Commission\u2019s printing machinery had not been reinstalled 250 days after", "page": 101, "level": 2}}, {"headings_1": {"content": "works, relocation of heavy-duty printers and furnishing worth UGX.17.96Bn to remodel the structures in Industrial area to the fit the Office requirements of the Commission. I", "page": 101, "level": 4}}]], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The value of works undertaken and claimed by National Housing worth", "metadata": {"headings": [{"headings_0": {"content": "Commission\u2019s printing machinery had not been reinstalled 250 days after", "page": 101, "level": 2}}, {"headings_1": {"content": "works, relocation of heavy-duty printers and furnishing worth UGX.17.96Bn to remodel the structures in Industrial area to the fit the Office requirements of the Commission. I", "page": 101, "level": 4}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "UGX.17.9Bn has not been certified by Ministry of Works for the Commission to effect payment. In addition, the Commission had not signed an MoU with NHCC", "metadata": {"headings": [{"headings_0": {"content": "UGX.17.9Bn has not been certified by Ministry of Works for the Commission to effect payment. In addition, the Commission had not signed an MoU with NHCC", "page": 101, "level": 4}}, {"headings_1": {"content": "Commission\u2019s printing machinery had not been reinstalled 250 days after", "page": 101, "level": 2}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "101", "metadata": {"headings": [{"headings_0": {"content": "UGX.17.9Bn has not been certified by Ministry of Works for the Commission to effect payment. In addition, the Commission had not signed an MoU with NHCC", "page": 101, "level": 4}}, {"headings_1": {"content": "Commission\u2019s printing machinery had not been reinstalled 250 days after", "page": 101, "level": 2}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "clearly defining the responsibilities and obligations of either party. Relatedly, the", "metadata": {"headings": [{"headings_0": {"content": "clearly defining the responsibilities and obligations of either party. Relatedly, the", "page": 102, "level": 2}}, {"headings_1": {"content": "UGX.17.9Bn has not been certified by Ministry of Works for the Commission to effect payment. In addition, the Commission had not signed an MoU with NHCC", "page": 101, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "construction works at Lweza-Lubowa had not yet commenced at the time of finalising my report.", "metadata": {"headings": [{"headings_0": {"content": "clearly defining the responsibilities and obligations of either party. Relatedly, the", "page": 102, "level": 2}}, {"headings_1": {"content": "UGX.17.9Bn has not been certified by Ministry of Works for the Commission to effect payment. In addition, the Commission had not signed an MoU with NHCC", "page": 101, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The failure to reinstall the printer heads for the heavy duty printers exposes the printers to malfunction which will require the Commission incur costs of replacement. Failure to", "metadata": {"headings": [{"headings_0": {"content": "The failure to reinstall the printer heads for the heavy duty printers exposes the printers to malfunction which will require the Commission incur costs of replacement. Failure to", "page": 102, "level": 4}}, {"headings_1": {"content": "clearly defining the responsibilities and obligations of either party. Relatedly, the", "page": 102, "level": 2}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "have works certified derails the customization of the new premises while delayed construction of permanent home implies that the Commission is going to continue incurring avoidable costs as rent.", "metadata": {"headings": [{"headings_0": {"content": "The failure to reinstall the printer heads for the heavy duty printers exposes the printers to malfunction which will require the Commission incur costs of replacement. Failure to", "page": 102, "level": 4}}, {"headings_1": {"content": "clearly defining the responsibilities and obligations of either party. Relatedly, the", "page": 102, "level": 2}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to engage Ministry of Works to have the completed works", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage Ministry of Works to have the completed works", "page": 102, "level": 2}}, {"headings_1": {"content": "The failure to reinstall the printer heads for the heavy duty printers exposes the printers to malfunction which will require the Commission incur costs of replacement. Failure to", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "certified and ensure that the Commission\u2019s sensitive equipment is fully reinstalled. In addition, the Accounting Officer should engage MoFPED to provide funding for the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage Ministry of Works to have the completed works", "page": 102, "level": 2}}, {"headings_1": {"content": "The failure to reinstall the printer heads for the heavy duty printers exposes the printers to malfunction which will require the Commission incur costs of replacement. Failure to", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "construction of the Commission\u2019s permanent home in Lweza.", "metadata": {"headings": [{"headings_0": {"content": "construction of the Commission\u2019s permanent home in Lweza.", "page": 102, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to engage Ministry of Works to have the completed works", "page": 102, "level": 2}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "c) Management of Estates by the Office of the Administrator General", "metadata": {"headings": [{"headings_0": {"content": "c) Management of Estates by the Office of the Administrator General", "page": 102, "level": 5}}, {"headings_1": {"content": "construction of the Commission\u2019s permanent home in Lweza.", "page": 102, "level": 2}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Section 17 (a) & (b) of the Administrator General\u2019s Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under", "metadata": {"headings": [{"headings_0": {"content": "Section 17 (a) & (b) of the Administrator General\u2019s Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under", "page": 102, "level": 4}}, {"headings_1": {"content": "c) Management of Estates by the Office of the Administrator General", "page": 102, "level": 5}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "administration and maintain records of all receipts, payments and transactions associated with each estate. During the year, the Administrator General spent UGX.1.48Bn on management of estates of the deceased persons.", "metadata": {"headings": [{"headings_0": {"content": "Section 17 (a) & (b) of the Administrator General\u2019s Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under", "page": 102, "level": 4}}, {"headings_1": {"content": "c) Management of Estates by the Office of the Administrator General", "page": 102, "level": 5}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "metadata": {"headings": [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}, {"headings_1": {"content": "Section 17 (a) & (b) of the Administrator General\u2019s Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "following; \n", "metadata": {"headings": [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}, {"headings_1": {"content": "Section 17 (a) & (b) of the Administrator General\u2019s Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under", "page": 102, "level": 4}}, [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}, {"headings_1": {"content": "Section 17 (a) & (b) of the Administrator General\u2019s Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under", "page": 102, "level": 4}}]], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The total funds available for 402 estates of deceased individuals amounted to UGX.2.87Bn out of which only UGX.0.47Bn (3%) was paid to the estates\u2019 beneficiaries, leaving a balance of UGX.2.41Bn.", "metadata": {"headings": [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}, {"headings_1": {"content": "Section 17 (a) & (b) of the Administrator General\u2019s Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}, {"headings_1": {"content": "Section 17 (a) & (b) of the Administrator General\u2019s Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the UGX.2.41Bn, beneficiaries of UGX.2.39Bn were not known because the estates\u2019 account did not specify them. Efforts to locate the beneficiaries by management has proven futile.", "metadata": {"headings": [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}, {"headings_1": {"content": "Section 17 (a) & (b) of the Administrator General\u2019s Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}, {"headings_1": {"content": "Section 17 (a) & (b) of the Administrator General\u2019s Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 8,843 applications for Certificates of No Objection (CONO) received by the Administrator General in the last five years, only 4,509 certificates (51%) were", "metadata": {"headings": [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}, {"headings_1": {"content": "Section 17 (a) & (b) of the Administrator General\u2019s Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "processed as of 30th June 2023, implying that 4,334 applications (49%) had not been completed. The processed certificates experienced average delays ranging", "metadata": {"headings": [{"headings_0": {"content": "processed as of 30th June 2023, implying that 4,334 applications (49%) had not been completed. The processed certificates experienced average delays ranging", "page": 102, "level": 4}}, {"headings_1": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "from 21 days to 4.5 years translating into an average delay of 1.5 years.", "metadata": {"headings": [{"headings_0": {"content": "processed as of 30th June 2023, implying that 4,334 applications (49%) had not been completed. The processed certificates experienced average delays ranging", "page": 102, "level": 4}}, {"headings_1": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Even after processing, there were delays in issuing of CONOs ranging from 1 to 4 years against the expected 19 days after the families\u2019 consent.", "metadata": {"headings": [{"headings_0": {"content": "processed as of 30th June 2023, implying that 4,334 applications (49%) had not been completed. The processed certificates experienced average delays ranging", "page": 102, "level": 4}}, {"headings_1": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "processed as of 30th June 2023, implying that 4,334 applications (49%) had not been completed. The processed certificates experienced average delays ranging", "page": 102, "level": 4}}, {"headings_1": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Without identifiable beneficiaries, the process of distributing the estates becomes", "metadata": {"headings": [{"headings_0": {"content": "Without identifiable beneficiaries, the process of distributing the estates becomes", "page": 102, "level": 2}}, {"headings_1": {"content": "processed as of 30th June 2023, implying that 4,334 applications (49%) had not been completed. The processed certificates experienced average delays ranging", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "complex and might require court intervention which comes with the associated legal", "metadata": {"headings": [{"headings_0": {"content": "Without identifiable beneficiaries, the process of distributing the estates becomes", "page": 102, "level": 2}}, {"headings_1": {"content": "processed as of 30th June 2023, implying that 4,334 applications (49%) had not been completed. The processed certificates experienced average delays ranging", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "costs. The delays in processing and issuance of CONOs affects timely to the estates by", "metadata": {"headings": [{"headings_0": {"content": "costs. The delays in processing and issuance of CONOs affects timely to the estates by", "page": 102, "level": 2}}, {"headings_1": {"content": "Without identifiable beneficiaries, the process of distributing the estates becomes", "page": 102, "level": 2}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the beneficiaries. \n102 \nI advise the Accounting Officer to review the current system with a view of enhancing its functionalities to capture the details of the beneficiaries and shorten processing and issuance time of CONOs.", "metadata": {"headings": [{"headings_0": {"content": "costs. The delays in processing and issuance of CONOs affects timely to the estates by", "page": 102, "level": 2}}, {"headings_1": {"content": "Without identifiable beneficiaries, the process of distributing the estates becomes", "page": 102, "level": 2}}, [{"headings_0": {"content": "costs. The delays in processing and issuance of CONOs affects timely to the estates by", "page": 102, "level": 2}}, {"headings_1": {"content": "Without identifiable beneficiaries, the process of distributing the estates becomes", "page": 102, "level": 2}}], [{"headings_0": {"content": "costs. The delays in processing and issuance of CONOs affects timely to the estates by", "page": 102, "level": 2}}, {"headings_1": {"content": "Without identifiable beneficiaries, the process of distributing the estates becomes", "page": 102, "level": 2}}]], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d) Management of Contracts Clearance", "metadata": {"headings": [{"headings_0": {"content": "d) Management of Contracts Clearance", "page": 103, "level": 5}}, {"headings_1": {"content": "costs. The delays in processing and issuance of CONOs affects timely to the estates by", "page": 102, "level": 2}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Directorate of Legal Advisory and Consultative Services (DLAS) spent UGX.1.73Bn", "metadata": {"headings": [{"headings_0": {"content": "The Directorate of Legal Advisory and Consultative Services (DLAS) spent UGX.1.73Bn", "page": 103, "level": 2}}, {"headings_1": {"content": "d) Management of Contracts Clearance", "page": 103, "level": 5}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "on activities related to clearance of contracts submitted to the Solicitor General.", "metadata": {"headings": [{"headings_0": {"content": "The Directorate of Legal Advisory and Consultative Services (DLAS) spent UGX.1.73Bn", "page": 103, "level": 2}}, {"headings_1": {"content": "d) Management of Contracts Clearance", "page": 103, "level": 5}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Currently, DLAS is facing challenges in clearance of contracts and dispatching of cleared contracts due to the inadequate staffing levels in the directorate. The department has", "metadata": {"headings": [{"headings_0": {"content": "Currently, DLAS is facing challenges in clearance of contracts and dispatching of cleared contracts due to the inadequate staffing levels in the directorate. The department has", "page": 103, "level": 4}}, {"headings_1": {"content": "The Directorate of Legal Advisory and Consultative Services (DLAS) spent UGX.1.73Bn", "page": 103, "level": 2}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "an approved structure of 52 positions out of which 38 were filled while 14 were vacant.", "metadata": {"headings": [{"headings_0": {"content": "Currently, DLAS is facing challenges in clearance of contracts and dispatching of cleared contracts due to the inadequate staffing levels in the directorate. The department has", "page": 103, "level": 4}}, {"headings_1": {"content": "The Directorate of Legal Advisory and Consultative Services (DLAS) spent UGX.1.73Bn", "page": 103, "level": 2}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services (DLAS) and noted the", "metadata": {"headings": [{"headings_0": {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services (DLAS) and noted the", "page": 103, "level": 4}}, {"headings_1": {"content": "Currently, DLAS is facing challenges in clearance of contracts and dispatching of cleared contracts due to the inadequate staffing levels in the directorate. The department has", "page": 103, "level": 4}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "following anomalies;", "metadata": {"headings": [{"headings_0": {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services (DLAS) and noted the", "page": 103, "level": 4}}, {"headings_1": {"content": "Currently, DLAS is facing challenges in clearance of contracts and dispatching of cleared contracts due to the inadequate staffing levels in the directorate. The department has", "page": 103, "level": 4}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 1,830 requests to the Solicitor General, only 554 (30%) were cleared within", "metadata": {"headings": [{"headings_0": {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services (DLAS) and noted the", "page": 103, "level": 4}}, {"headings_1": {"content": "Currently, DLAS is facing challenges in clearance of contracts and dispatching of cleared contracts due to the inadequate staffing levels in the directorate. The department has", "page": 103, "level": 4}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services (DLAS) and noted the", "page": 103, "level": 4}}, {"headings_1": {"content": "Currently, DLAS is facing challenges in clearance of contracts and dispatching of cleared contracts due to the inadequate staffing levels in the directorate. The department has", "page": 103, "level": 4}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the 14 days provided for in the charter. The balance of 1,276 (70%) experienced", "metadata": {"headings": [{"headings_0": {"content": "the 14 days provided for in the charter. The balance of 1,276 (70%) experienced", "page": 103, "level": 2}}, {"headings_1": {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services (DLAS) and noted the", "page": 103, "level": 4}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "delays ranging of up to 6 months.", "metadata": {"headings": [{"headings_0": {"content": "the 14 days provided for in the charter. The balance of 1,276 (70%) experienced", "page": 103, "level": 2}}, {"headings_1": {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services (DLAS) and noted the", "page": 103, "level": 4}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 1,214 contracts cleared, only 612 (50%) were dispatched within the two (2) days provided for in the charter. The balance took up to 30 days to be dispatched after clearance.", "metadata": {"headings": [{"headings_0": {"content": "the 14 days provided for in the charter. The balance of 1,276 (70%) experienced", "page": 103, "level": 2}}, {"headings_1": {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services (DLAS) and noted the", "page": 103, "level": 4}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the 14 days provided for in the charter. The balance of 1,276 (70%) experienced", "page": 103, "level": 2}}, {"headings_1": {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services (DLAS) and noted the", "page": 103, "level": 4}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Delay in the approval and issuance of cleared contracts implies delays in the conclusion", "metadata": {"headings": [{"headings_0": {"content": "Delay in the approval and issuance of cleared contracts implies delays in the conclusion", "page": 103, "level": 2}}, {"headings_1": {"content": "the 14 days provided for in the charter. The balance of 1,276 (70%) experienced", "page": 103, "level": 2}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "procurement processes by the respective entities, resulting in delayed implementation of", "metadata": {"headings": [{"headings_0": {"content": "Delay in the approval and issuance of cleared contracts implies delays in the conclusion", "page": 103, "level": 2}}, {"headings_1": {"content": "the 14 days provided for in the charter. The balance of 1,276 (70%) experienced", "page": 103, "level": 2}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "activities and delivery of services to the intended beneficiaries. This has resulted in contract variations. Besides, the delays also resulted in failure to fully absorb availed", "metadata": {"headings": [{"headings_0": {"content": "activities and delivery of services to the intended beneficiaries. This has resulted in contract variations. Besides, the delays also resulted in failure to fully absorb availed", "page": 103, "level": 4}}, {"headings_1": {"content": "Delay in the approval and issuance of cleared contracts implies delays in the conclusion", "page": 103, "level": 2}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "funds.", "metadata": {"headings": [{"headings_0": {"content": "activities and delivery of services to the intended beneficiaries. This has resulted in contract variations. Besides, the delays also resulted in failure to fully absorb availed", "page": 103, "level": 4}}, {"headings_1": {"content": "Delay in the approval and issuance of cleared contracts implies delays in the conclusion", "page": 103, "level": 2}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the workload in the Directorate is not matched by", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the workload in the Directorate is not matched by", "page": 103, "level": 2}}, {"headings_1": {"content": "activities and delivery of services to the intended beneficiaries. This has resulted in contract variations. Besides, the delays also resulted in failure to fully absorb availed", "page": 103, "level": 4}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the available workforce by a very large margin.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the workload in the Directorate is not matched by", "page": 103, "level": 2}}, {"headings_1": {"content": "activities and delivery of services to the intended beneficiaries. This has resulted in contract variations. Besides, the delays also resulted in failure to fully absorb availed", "page": 103, "level": 4}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to revise the directorate staff structure to meet the current demands and engage Ministry of Public Service for authority to fill the revised", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to revise the directorate staff structure to meet the current demands and engage Ministry of Public Service for authority to fill the revised", "page": 103, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the workload in the Directorate is not matched by", "page": 103, "level": 2}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "structure.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to revise the directorate staff structure to meet the current demands and engage Ministry of Public Service for authority to fill the revised", "page": 103, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the workload in the Directorate is not matched by", "page": 103, "level": 2}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e) Decentralisation and Management of Court Awards and Compensations", "metadata": {"headings": [{"headings_0": {"content": "e) Decentralisation and Management of Court Awards and Compensations", "page": 103, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to revise the directorate staff structure to meet the current demands and engage Ministry of Public Service for authority to fill the revised", "page": 103, "level": 4}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "During the last three (3) years, MOJCA budgeted for UGX.155Bn for the settlement of court awards and compensations to third parties out of which UGX.108Bn was released", "metadata": {"headings": [{"headings_0": {"content": "During the last three (3) years, MOJCA budgeted for UGX.155Bn for the settlement of court awards and compensations to third parties out of which UGX.108Bn was released", "page": 103, "level": 4}}, {"headings_1": {"content": "e) Decentralisation and Management of Court Awards and Compensations", "page": 103, "level": 5}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and spent on the activities.", "metadata": {"headings": [{"headings_0": {"content": "During the last three (3) years, MOJCA budgeted for UGX.155Bn for the settlement of court awards and compensations to third parties out of which UGX.108Bn was released", "page": 103, "level": 4}}, {"headings_1": {"content": "e) Decentralisation and Management of Court Awards and Compensations", "page": 103, "level": 5}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Currently, the Ministry procured the Directorate of Civil Litigation Information Management System (DCLIMS) to register and provide a unique ID for each file, track the", "metadata": {"headings": [{"headings_0": {"content": "Currently, the Ministry procured the Directorate of Civil Litigation Information Management System (DCLIMS) to register and provide a unique ID for each file, track the", "page": 103, "level": 4}}, {"headings_1": {"content": "During the last three (3) years, MOJCA budgeted for UGX.155Bn for the settlement of court awards and compensations to third parties out of which UGX.108Bn was released", "page": 103, "level": 4}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "volume of files and schedule meetings and court hearings. \n103", "metadata": {"headings": [{"headings_0": {"content": "Currently, the Ministry procured the Directorate of Civil Litigation Information Management System (DCLIMS) to register and provide a unique ID for each file, track the", "page": 103, "level": 4}}, {"headings_1": {"content": "During the last three (3) years, MOJCA budgeted for UGX.155Bn for the settlement of court awards and compensations to third parties out of which UGX.108Bn was released", "page": 103, "level": 4}}, [{"headings_0": {"content": "Currently, the Ministry procured the Directorate of Civil Litigation Information Management System (DCLIMS) to register and provide a unique ID for each file, track the", "page": 103, "level": 4}}, {"headings_1": {"content": "During the last three (3) years, MOJCA budgeted for UGX.155Bn for the settlement of court awards and compensations to third parties out of which UGX.108Bn was released", "page": 103, "level": 4}}]], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I evaluated the decentralisation processes of court awards and the management of court", "metadata": {"headings": [{"headings_0": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}, {"headings_1": {"content": "Currently, the Ministry procured the Directorate of Civil Litigation Information Management System (DCLIMS) to register and provide a unique ID for each file, track the", "page": 103, "level": 4}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "awards and compensations and noted the following anomalies.", "metadata": {"headings": [{"headings_0": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}, {"headings_1": {"content": "Currently, the Ministry procured the Directorate of Civil Litigation Information Management System (DCLIMS) to register and provide a unique ID for each file, track the", "page": 103, "level": 4}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A review of the user logs showed limited access to and utilisation of the", "metadata": {"headings": [{"headings_0": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}, {"headings_1": {"content": "Currently, the Ministry procured the Directorate of Civil Litigation Information Management System (DCLIMS) to register and provide a unique ID for each file, track the", "page": 103, "level": 4}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}, {"headings_1": {"content": "Currently, the Ministry procured the Directorate of Civil Litigation Information Management System (DCLIMS) to register and provide a unique ID for each file, track the", "page": 103, "level": 4}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "information on the system. I also found that cases handled by other government", "metadata": {"headings": [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}, {"headings_1": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "institutions are not recorded on the system.", "metadata": {"headings": [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}, {"headings_1": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Old files of decided cases have not yet been migrated to the system and as such, the actual liability of government arising out of court cases may be inaccurate.", "metadata": {"headings": [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}, {"headings_1": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}, {"headings_1": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 144 cases comprising paid and unsettled cases worth UGX.45.18Bn were not recorded in the databases.", "metadata": {"headings": [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}, {"headings_1": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}, {"headings_1": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 18 court awards worth UGX.12.25Bn out of 84 unsettled court awards remained", "metadata": {"headings": [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}, {"headings_1": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}, {"headings_1": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "unpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling UGX.25.165Bn exceeding the principal amounts awarded by UGX.12.92Bn.", "metadata": {"headings": [{"headings_0": {"content": "unpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling UGX.25.165Bn exceeding the principal amounts awarded by UGX.12.92Bn.", "page": 104, "level": 4}}, {"headings_1": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Only one (1) out of the 29 cases communicated to MDALs on court awards was", "metadata": {"headings": [{"headings_0": {"content": "unpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling UGX.25.165Bn exceeding the principal amounts awarded by UGX.12.92Bn.", "page": 104, "level": 4}}, {"headings_1": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "unpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling UGX.25.165Bn exceeding the principal amounts awarded by UGX.12.92Bn.", "page": 104, "level": 4}}, {"headings_1": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "timely communicated. For the 28 cases, there were delays ranging from 20 days", "metadata": {"headings": [{"headings_0": {"content": "timely communicated. For the 28 cases, there were delays ranging from 20 days", "page": 104, "level": 2}}, {"headings_1": {"content": "unpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling UGX.25.165Bn exceeding the principal amounts awarded by UGX.12.92Bn.", "page": 104, "level": 4}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to 5 years, implying an average delay of over one (1) year. \nThe limitations in the system functionalities affects the receipt, processing, recording of", "metadata": {"headings": [{"headings_0": {"content": "timely communicated. For the 28 cases, there were delays ranging from 20 days", "page": 104, "level": 2}}, {"headings_1": {"content": "unpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling UGX.25.165Bn exceeding the principal amounts awarded by UGX.12.92Bn.", "page": 104, "level": 4}}, [{"headings_0": {"content": "timely communicated. For the 28 cases, there were delays ranging from 20 days", "page": 104, "level": 2}}, {"headings_1": {"content": "unpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling UGX.25.165Bn exceeding the principal amounts awarded by UGX.12.92Bn.", "page": 104, "level": 4}}]], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "court awards and compensations. Delayed communication hinders budgeting and subsequent settlement of the court awards by MDAs.", "metadata": {"headings": [{"headings_0": {"content": "court awards and compensations. Delayed communication hinders budgeting and subsequent settlement of the court awards by MDAs.", "page": 104, "level": 4}}, {"headings_1": {"content": "timely communicated. For the 28 cases, there were delays ranging from 20 days", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the current case management system has various key technical limitations to file indexing and tracing; electronic filing; usability; interoperability; and digital support to decision making by management. The system also", "metadata": {"headings": [{"headings_0": {"content": "court awards and compensations. Delayed communication hinders budgeting and subsequent settlement of the court awards by MDAs.", "page": 104, "level": 4}}, {"headings_1": {"content": "timely communicated. For the 28 cases, there were delays ranging from 20 days", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "has limited capacity to upload case related documents attached to a case file. Currently, a system upgrade is being undertaken. The system will be able to share information with other institutions like the Judiciary, NIRA among others.", "metadata": {"headings": [{"headings_0": {"content": "has limited capacity to upload case related documents attached to a case file. Currently, a system upgrade is being undertaken. The system will be able to share information with other institutions like the Judiciary, NIRA among others.", "page": 104, "level": 4}}, {"headings_1": {"content": "court awards and compensations. Delayed communication hinders budgeting and subsequent settlement of the court awards by MDAs.", "page": 104, "level": 4}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the upgrade of the system and ensure that", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to expedite the upgrade of the system and ensure that", "page": 104, "level": 2}}, {"headings_1": {"content": "has limited capacity to upload case related documents attached to a case file. Currently, a system upgrade is being undertaken. The system will be able to share information with other institutions like the Judiciary, NIRA among others.", "page": 104, "level": 4}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "it is fully rolled out and utilized.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to expedite the upgrade of the system and ensure that", "page": 104, "level": 2}}, {"headings_1": {"content": "has limited capacity to upload case related documents attached to a case file. Currently, a system upgrade is being undertaken. The system will be able to share information with other institutions like the Judiciary, NIRA among others.", "page": 104, "level": 4}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f) Management of Detention Facilities at the Uganda Police Force", "metadata": {"headings": [{"headings_0": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to expedite the upgrade of the system and ensure that", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Uganda Police Force budgeted and spent UGX.4.02Bn on the management of detention", "metadata": {"headings": [{"headings_0": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to expedite the upgrade of the system and ensure that", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}, {"headings_1": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "at UPF and observed the following issues:", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}, {"headings_1": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 362 suspects held in the 42 stations inspected had been detained for more than 48 hours, with stations such as Kasangati and Nakasongola police stations having suspects in custody for more than two weeks. 60 out of the 184 policing districts inspected all the male cells were congested beyond their built holding capacity. 61 out of the 72 police stations inspected did not have detention cells for men, women, boys and girls.", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}, {"headings_1": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n104", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}, {"headings_1": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}, [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}, {"headings_1": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}]], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There were no special facilities for suspects with special needs, for instance, pregnant women and breastfeeding mothers, among others in all the 72 inspected stations.", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}, {"headings_1": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}, {"headings_1": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 19 detention centres are still using the bucket system especially in Gulu East Division, Mbale CPS, Hoima and Rubanda. Where there were water borne toilets, most of them were not functional and were using buckets.", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}, {"headings_1": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}, {"headings_1": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 81 Health Centre IIs managed by Uganda Police did not have capacity to offer primary health care services and were not gazetted by National Medical Stores hence not receiving drug supplies.", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}, {"headings_1": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}, {"headings_1": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I inspected 24 health centre IIs and three (3) health centre IIIs and observed that that none of them met the minimum set standards in terms of number of staff,", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}, {"headings_1": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}, {"headings_1": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "emergency delivery beds, placenta pits and staff housing. The absence of", "metadata": {"headings": [{"headings_0": {"content": "emergency delivery beds, placenta pits and staff housing. The absence of", "page": 105, "level": 2}}, {"headings_1": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "adequate facilities at the health centres negatively impacts service delivery to the officers and members of the public who use these facilities.", "metadata": {"headings": [{"headings_0": {"content": "emergency delivery beds, placenta pits and staff housing. The absence of", "page": 105, "level": 2}}, {"headings_1": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Overcrowding in cells increases the chances of spreading transmittable diseases like tuberculosis, hepatitis B from one suspect to another and further limits the clean air", "metadata": {"headings": [{"headings_0": {"content": "Overcrowding in cells increases the chances of spreading transmittable diseases like tuberculosis, hepatitis B from one suspect to another and further limits the clean air", "page": 105, "level": 4}}, {"headings_1": {"content": "emergency delivery beds, placenta pits and staff housing. The absence of", "page": 105, "level": 2}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "supply, raising health and security concerns amongst the suspects and the community. The failure to separate detainees according to gender or age may be a violation of human rights as it might result in physical harassment and abuse and can compromise the inmates\u2019 right to privacy and dignity. \nThe use of poor sanitary facilities compounded with high congestion is unhygienic, degrading and dehumanizing, resulting in a violation of the suspect\u2019s rights.", "metadata": {"headings": [{"headings_0": {"content": "Overcrowding in cells increases the chances of spreading transmittable diseases like tuberculosis, hepatitis B from one suspect to another and further limits the clean air", "page": 105, "level": 4}}, {"headings_1": {"content": "emergency delivery beds, placenta pits and staff housing. The absence of", "page": 105, "level": 2}}, [{"headings_0": {"content": "Overcrowding in cells increases the chances of spreading transmittable diseases like tuberculosis, hepatitis B from one suspect to another and further limits the clean air", "page": 105, "level": 4}}, {"headings_1": {"content": "emergency delivery beds, placenta pits and staff housing. The absence of", "page": 105, "level": 2}}]], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to engage MoFPED and Parliament for funding to improve the conditions of the detention facilities in Uganda Police Force.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage MoFPED and Parliament for funding to improve the conditions of the detention facilities in Uganda Police Force.", "page": 105, "level": 4}}, {"headings_1": {"content": "Overcrowding in cells increases the chances of spreading transmittable diseases like tuberculosis, hepatitis B from one suspect to another and further limits the clean air", "page": 105, "level": 4}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "g) Assessment of the Condition of Detention Facilities in Uganda Prisons", "metadata": {"headings": [{"headings_0": {"content": "g) Assessment of the Condition of Detention Facilities in Uganda Prisons", "page": 105, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to engage MoFPED and Parliament for funding to improve the conditions of the detention facilities in Uganda Police Force.", "page": 105, "level": 4}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "metadata": {"headings": [{"headings_0": {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "page": 105, "level": 4}}, {"headings_1": {"content": "g) Assessment of the Condition of Detention Facilities in Uganda Prisons", "page": 105, "level": 5}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "condition of detention facilities involving an evaluation of the physical, operational, and humanitarian aspects of the prisons and prisons\u2019 staff facilities and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "page": 105, "level": 4}}, {"headings_1": {"content": "g) Assessment of the Condition of Detention Facilities in Uganda Prisons", "page": 105, "level": 5}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There is congestion in the existing prisons with the most affected prisons being", "metadata": {"headings": [{"headings_0": {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "page": 105, "level": 4}}, {"headings_1": {"content": "g) Assessment of the Condition of Detention Facilities in Uganda Prisons", "page": 105, "level": 5}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "page": 105, "level": 4}}, {"headings_1": {"content": "g) Assessment of the Condition of Detention Facilities in Uganda Prisons", "page": 105, "level": 5}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "metadata": {"headings": [{"headings_0": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}, {"headings_1": {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "page": 105, "level": 4}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "beyond the designed holding capacity of the facility which is worsened by the number of prisoners on remand constituting 49% of the overall prisoner population of 76,041. \n", "metadata": {"headings": [{"headings_0": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}, {"headings_1": {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "page": 105, "level": 4}}, [{"headings_0": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}, {"headings_1": {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "page": 105, "level": 4}}]], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 8,088 prisons\u2019 staff (56%) are still housed in dilapidated houses, semi-permanent structures, uniports and grass thatched houses.", "metadata": {"headings": [{"headings_0": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}, {"headings_1": {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "page": 105, "level": 4}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "105 \n", "metadata": {"headings": [{"headings_0": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}, {"headings_1": {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "page": 105, "level": 4}}, [{"headings_0": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}, {"headings_1": {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "page": 105, "level": 4}}]], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Uganda Prisons Service planned and budgeted to fence seven prisons at Moroto, Pallisa, Soroti, Amita, Kaabong, Kotido and Kibaale prisons an estimated cost of", "metadata": {"headings": [{"headings_0": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}, {"headings_1": {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "page": 105, "level": 4}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "UGX.1Bn. Fencing in four (4) of the seven (7) prisons was yet to be completed.", "metadata": {"headings": [{"headings_0": {"content": "UGX.1Bn. Fencing in four (4) of the seven (7) prisons was yet to be completed.", "page": 106, "level": 2}}, {"headings_1": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "UGX.1Bn. Fencing in four (4) of the seven (7) prisons was yet to be completed.", "page": 106, "level": 2}}, {"headings_1": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Prisons\u2019 Standing Orders requires each prisoner to be provided with at least", "metadata": {"headings": [{"headings_0": {"content": "UGX.1Bn. Fencing in four (4) of the seven (7) prisons was yet to be completed.", "page": 106, "level": 2}}, {"headings_1": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "two uniforms, two blankets, and one felt mattress. I noted that UPS does not provide felt mattresses except for some female prisoners. Only one (1) uniform is", "metadata": {"headings": [{"headings_0": {"content": "two uniforms, two blankets, and one felt mattress. I noted that UPS does not provide felt mattresses except for some female prisoners. Only one (1) uniform is", "page": 106, "level": 4}}, {"headings_1": {"content": "UGX.1Bn. Fencing in four (4) of the seven (7) prisons was yet to be completed.", "page": 106, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "provided to the prisoners. \n", "metadata": {"headings": [{"headings_0": {"content": "two uniforms, two blankets, and one felt mattress. I noted that UPS does not provide felt mattresses except for some female prisoners. Only one (1) uniform is", "page": 106, "level": 4}}, {"headings_1": {"content": "UGX.1Bn. Fencing in four (4) of the seven (7) prisons was yet to be completed.", "page": 106, "level": 2}}, [{"headings_0": {"content": "two uniforms, two blankets, and one felt mattress. I noted that UPS does not provide felt mattresses except for some female prisoners. Only one (1) uniform is", "page": 106, "level": 4}}, {"headings_1": {"content": "UGX.1Bn. Fencing in four (4) of the seven (7) prisons was yet to be completed.", "page": 106, "level": 2}}]], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was a shortage of trainers in the prisons to provide trainings. In addition, there was inadequate tools and materials to aid in the training and rehabilitation", "metadata": {"headings": [{"headings_0": {"content": "two uniforms, two blankets, and one felt mattress. I noted that UPS does not provide felt mattresses except for some female prisoners. Only one (1) uniform is", "page": 106, "level": 4}}, {"headings_1": {"content": "UGX.1Bn. Fencing in four (4) of the seven (7) prisons was yet to be completed.", "page": 106, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "exercise of prisoners. UPS did not have a rehabilitation policy to guide the", "metadata": {"headings": [{"headings_0": {"content": "exercise of prisoners. UPS did not have a rehabilitation policy to guide the", "page": 106, "level": 2}}, {"headings_1": {"content": "two uniforms, two blankets, and one felt mattress. I noted that UPS does not provide felt mattresses except for some female prisoners. Only one (1) uniform is", "page": 106, "level": 4}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "rehabilitation of prisoners.", "metadata": {"headings": [{"headings_0": {"content": "exercise of prisoners. UPS did not have a rehabilitation policy to guide the", "page": 106, "level": 2}}, {"headings_1": {"content": "two uniforms, two blankets, and one felt mattress. I noted that UPS does not provide felt mattresses except for some female prisoners. Only one (1) uniform is", "page": 106, "level": 4}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UPS currently accommodates 280 children staying with their mothers in prison however, I observed that out of the 19 regional prisons only five (5) had day care", "metadata": {"headings": [{"headings_0": {"content": "exercise of prisoners. UPS did not have a rehabilitation policy to guide the", "page": 106, "level": 2}}, {"headings_1": {"content": "two uniforms, two blankets, and one felt mattress. I noted that UPS does not provide felt mattresses except for some female prisoners. Only one (1) uniform is", "page": 106, "level": 4}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "exercise of prisoners. UPS did not have a rehabilitation policy to guide the", "page": 106, "level": 2}}, {"headings_1": {"content": "two uniforms, two blankets, and one felt mattress. I noted that UPS does not provide felt mattresses except for some female prisoners. Only one (1) uniform is", "page": 106, "level": 4}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s", "metadata": {"headings": [{"headings_0": {"content": "centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s", "page": 106, "level": 4}}, {"headings_1": {"content": "exercise of prisoners. UPS did not have a rehabilitation policy to guide the", "page": 106, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "regions without access to these services. \n", "metadata": {"headings": [{"headings_0": {"content": "centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s", "page": 106, "level": 4}}, {"headings_1": {"content": "exercise of prisoners. UPS did not have a rehabilitation policy to guide the", "page": 106, "level": 2}}, [{"headings_0": {"content": "centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s", "page": 106, "level": 4}}, {"headings_1": {"content": "exercise of prisoners. UPS did not have a rehabilitation policy to guide the", "page": 106, "level": 2}}]], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Three (3) prison stations of Isimba, Yumbe and Koboko lacked proper places for", "metadata": {"headings": [{"headings_0": {"content": "centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s", "page": 106, "level": 4}}, {"headings_1": {"content": "exercise of prisoners. UPS did not have a rehabilitation policy to guide the", "page": 106, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule,", "metadata": {"headings": [{"headings_0": {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule,", "page": 106, "level": 2}}, {"headings_1": {"content": "centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s", "page": 106, "level": 4}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Bidibidi and Mahia had the medicines kept in medicine cabinets and lacked infrastructures for the health facilities. \n", "metadata": {"headings": [{"headings_0": {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule,", "page": 106, "level": 2}}, {"headings_1": {"content": "centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s", "page": 106, "level": 4}}, [{"headings_0": {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule,", "page": 106, "level": 2}}, {"headings_1": {"content": "centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s", "page": 106, "level": 4}}]], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the required 1,519 health staff in 55 health facilities, only 217 (14%) staff were employed, leading to a staff shortfall of 1,302 (76%) health staff.", "metadata": {"headings": [{"headings_0": {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule,", "page": 106, "level": 2}}, {"headings_1": {"content": "centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s", "page": 106, "level": 4}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule,", "page": 106, "level": 2}}, {"headings_1": {"content": "centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s", "page": 106, "level": 4}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I inspected 55 Prison facilities across the country to determine whether they were equipped with isolation centers for prisoners with transmittable diseases and noted that 46 prisons (84%) did not have isolation centers for isolation of sick prisoners with transmittable diseases from other prisoners.", "metadata": {"headings": [{"headings_0": {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule,", "page": 106, "level": 2}}, {"headings_1": {"content": "centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s", "page": 106, "level": 4}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The poor state of prison facilities affects welfare of prisoners and staff, and exposes the inmates and staff to several health risks. The lack of adequate rehabilitation and", "metadata": {"headings": [{"headings_0": {"content": "The poor state of prison facilities affects welfare of prisoners and staff, and exposes the inmates and staff to several health risks. The lack of adequate rehabilitation and", "page": 106, "level": 4}}, {"headings_1": {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule,", "page": 106, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "reintegration facilities for offenders may result in inmates leaving prison more hardened increasing the chances of becoming repeat offenders.", "metadata": {"headings": [{"headings_0": {"content": "The poor state of prison facilities affects welfare of prisoners and staff, and exposes the inmates and staff to several health risks. The lack of adequate rehabilitation and", "page": 106, "level": 4}}, {"headings_1": {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule,", "page": 106, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to liaise with key stakeholders to address the challenges", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with key stakeholders to address the challenges", "page": 106, "level": 2}}, {"headings_1": {"content": "The poor state of prison facilities affects welfare of prisoners and staff, and exposes the inmates and staff to several health risks. The lack of adequate rehabilitation and", "page": 106, "level": 4}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of funding, low and inadequate staffing, and inadequate infrastructure. I further advise management to consider popularising other options for delivering of justice such as plea bargains, parole, bail and speedy investigations to reduce the number of prisoners on remand.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with key stakeholders to address the challenges", "page": 106, "level": 2}}, {"headings_1": {"content": "The poor state of prison facilities affects welfare of prisoners and staff, and exposes the inmates and staff to several health risks. The lack of adequate rehabilitation and", "page": 106, "level": 4}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h) Management of Trafficking in Persons in Uganda", "metadata": {"headings": [{"headings_0": {"content": "h) Management of Trafficking in Persons in Uganda", "page": 106, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise with key stakeholders to address the challenges", "page": 106, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures", "metadata": {"headings": [{"headings_0": {"content": "The Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures", "page": 106, "level": 4}}, {"headings_1": {"content": "h) Management of Trafficking in Persons in Uganda", "page": 106, "level": 5}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "106 \nfor the prevention of human trafficking in the country, including coordinating efforts to counter human trafficking, prevention trafficking in persons, protecting the rights of victims, and ensuring the prosecution of those responsible for trafficking offenses. I reviewed the Ministry\u2019s efforts in managing trafficking in persons and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "The Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures", "page": 106, "level": 4}}, {"headings_1": {"content": "h) Management of Trafficking in Persons in Uganda", "page": 106, "level": 5}}, [{"headings_0": {"content": "The Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures", "page": 106, "level": 4}}, {"headings_1": {"content": "h) Management of Trafficking in Persons in Uganda", "page": 106, "level": 5}}]], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Cases of trafficking of persons have increased over time, with cases rising by", "metadata": {"headings": [{"headings_0": {"content": "The Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures", "page": 106, "level": 4}}, {"headings_1": {"content": "h) Management of Trafficking in Persons in Uganda", "page": 106, "level": 5}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "The Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures", "page": 106, "level": 4}}, {"headings_1": {"content": "h) Management of Trafficking in Persons in Uganda", "page": 106, "level": 5}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "185% from 421 cases in 2021 to 1,200 cases in 2022. The increment was attributed to the full opening of the economy after the COVID-19 lock down,", "metadata": {"headings": [{"headings_0": {"content": "185% from 421 cases in 2021 to 1,200 cases in 2022. The increment was attributed to the full opening of the economy after the COVID-19 lock down,", "page": 107, "level": 4}}, {"headings_1": {"content": "The Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures", "page": 106, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "limited public awareness on trafficking of persons, inadequate sensitisation and training of police officers and prosecutors in trafficking of persons, poverty, unemployment and low deployment of investigators at several entry and exit border points.", "metadata": {"headings": [{"headings_0": {"content": "185% from 421 cases in 2021 to 1,200 cases in 2022. The increment was attributed to the full opening of the economy after the COVID-19 lock down,", "page": 107, "level": 4}}, {"headings_1": {"content": "The Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures", "page": 106, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Government does not have shelters for victims of trafficking nor are there", "metadata": {"headings": [{"headings_0": {"content": "185% from 421 cases in 2021 to 1,200 cases in 2022. The increment was attributed to the full opening of the economy after the COVID-19 lock down,", "page": 107, "level": 4}}, {"headings_1": {"content": "The Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures", "page": 106, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "185% from 421 cases in 2021 to 1,200 cases in 2022. The increment was attributed to the full opening of the economy after the COVID-19 lock down,", "page": 107, "level": 4}}, {"headings_1": {"content": "The Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures", "page": 106, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "sufficient temporary shelter at Uganda Police\u2019s CID headquarters. Victims are often housed in police cells, yet they are not suspects and the ministry relies on Non- Governmental Organizations and Civil Society Organizations to care for the victims. As a result, victims lack proper accommodation, medicines and meals.", "metadata": {"headings": [{"headings_0": {"content": "sufficient temporary shelter at Uganda Police\u2019s CID headquarters. Victims are often housed in police cells, yet they are not suspects and the ministry relies on Non- Governmental Organizations and Civil Society Organizations to care for the victims. As a result, victims lack proper accommodation, medicines and meals.", "page": 107, "level": 4}}, {"headings_1": {"content": "185% from 421 cases in 2021 to 1,200 cases in 2022. The increment was attributed to the full opening of the economy after the COVID-19 lock down,", "page": 107, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The Coordination Office for the prevention of trafficking in persons faces a number of challenges in responding to complaints of abuse from suspected trafficked", "metadata": {"headings": [{"headings_0": {"content": "sufficient temporary shelter at Uganda Police\u2019s CID headquarters. Victims are often housed in police cells, yet they are not suspects and the ministry relies on Non- Governmental Organizations and Civil Society Organizations to care for the victims. As a result, victims lack proper accommodation, medicines and meals.", "page": 107, "level": 4}}, {"headings_1": {"content": "185% from 421 cases in 2021 to 1,200 cases in 2022. The increment was attributed to the full opening of the economy after the COVID-19 lock down,", "page": 107, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sufficient temporary shelter at Uganda Police\u2019s CID headquarters. Victims are often housed in police cells, yet they are not suspects and the ministry relies on Non- Governmental Organizations and Civil Society Organizations to care for the victims. As a result, victims lack proper accommodation, medicines and meals.", "page": 107, "level": 4}}, {"headings_1": {"content": "185% from 421 cases in 2021 to 1,200 cases in 2022. The increment was attributed to the full opening of the economy after the COVID-19 lock down,", "page": 107, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "persons living in foreign countries. This complicates efforts of collaboration between government agencies, NGO\u2019s and international organizations to enhance", "metadata": {"headings": [{"headings_0": {"content": "persons living in foreign countries. This complicates efforts of collaboration between government agencies, NGO\u2019s and international organizations to enhance", "page": 107, "level": 4}}, {"headings_1": {"content": "sufficient temporary shelter at Uganda Police\u2019s CID headquarters. Victims are often housed in police cells, yet they are not suspects and the ministry relies on Non- Governmental Organizations and Civil Society Organizations to care for the victims. As a result, victims lack proper accommodation, medicines and meals.", "page": 107, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the effectiveness of any efforts of the organisation.", "metadata": {"headings": [{"headings_0": {"content": "persons living in foreign countries. This complicates efforts of collaboration between government agencies, NGO\u2019s and international organizations to enhance", "page": 107, "level": 4}}, {"headings_1": {"content": "sufficient temporary shelter at Uganda Police\u2019s CID headquarters. Victims are often housed in police cells, yet they are not suspects and the ministry relies on Non- Governmental Organizations and Civil Society Organizations to care for the victims. As a result, victims lack proper accommodation, medicines and meals.", "page": 107, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The trafficking in person\u2019s data base which was offered and developed by the International Organization for Migration (IOM) is not yet fully functional utilised by", "metadata": {"headings": [{"headings_0": {"content": "persons living in foreign countries. This complicates efforts of collaboration between government agencies, NGO\u2019s and international organizations to enhance", "page": 107, "level": 4}}, {"headings_1": {"content": "sufficient temporary shelter at Uganda Police\u2019s CID headquarters. Victims are often housed in police cells, yet they are not suspects and the ministry relies on Non- Governmental Organizations and Civil Society Organizations to care for the victims. As a result, victims lack proper accommodation, medicines and meals.", "page": 107, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "persons living in foreign countries. This complicates efforts of collaboration between government agencies, NGO\u2019s and international organizations to enhance", "page": 107, "level": 4}}, {"headings_1": {"content": "sufficient temporary shelter at Uganda Police\u2019s CID headquarters. Victims are often housed in police cells, yet they are not suspects and the ministry relies on Non- Governmental Organizations and Civil Society Organizations to care for the victims. As a result, victims lack proper accommodation, medicines and meals.", "page": 107, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the Ministry of Internal Affairs. Furthermore, the data bank is not integrated with", "metadata": {"headings": [{"headings_0": {"content": "the Ministry of Internal Affairs. Furthermore, the data bank is not integrated with", "page": 107, "level": 2}}, {"headings_1": {"content": "persons living in foreign countries. This complicates efforts of collaboration between government agencies, NGO\u2019s and international organizations to enhance", "page": 107, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "any other databases to aid in countering trafficking in persons. \nThe above shortcomings have affected the effectiveness with which MIA has responded to cases of Human Trafficking.", "metadata": {"headings": [{"headings_0": {"content": "the Ministry of Internal Affairs. Furthermore, the data bank is not integrated with", "page": 107, "level": 2}}, {"headings_1": {"content": "persons living in foreign countries. This complicates efforts of collaboration between government agencies, NGO\u2019s and international organizations to enhance", "page": 107, "level": 4}}, [{"headings_0": {"content": "the Ministry of Internal Affairs. Furthermore, the data bank is not integrated with", "page": 107, "level": 2}}, {"headings_1": {"content": "persons living in foreign countries. This complicates efforts of collaboration between government agencies, NGO\u2019s and international organizations to enhance", "page": 107, "level": 4}}]], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to institute efforts to reduce incidences of trafficking and", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to institute efforts to reduce incidences of trafficking and", "page": 107, "level": 2}}, {"headings_1": {"content": "the Ministry of Internal Affairs. Furthermore, the data bank is not integrated with", "page": 107, "level": 2}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to enhance efforts of to put in place shelters for victims of trafficking and establish a coordination desk.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to institute efforts to reduce incidences of trafficking and", "page": 107, "level": 2}}, {"headings_1": {"content": "the Ministry of Internal Affairs. Furthermore, the data bank is not integrated with", "page": 107, "level": 2}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.7 REGIONAL BALANCE DEVELOPMENT PROGRAMME", "metadata": {"headings": [{"headings_0": {"content": "3.2.7 REGIONAL BALANCE DEVELOPMENT PROGRAMME", "page": 107, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to institute efforts to reduce incidences of trafficking and", "page": 107, "level": 2}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Management of (IRAS) and E-LogRev Revenue Management System", "metadata": {"headings": [{"headings_0": {"content": "a) Management of (IRAS) and E-LogRev Revenue Management System", "page": 107, "level": 5}}, {"headings_1": {"content": "3.2.7 REGIONAL BALANCE DEVELOPMENT PROGRAMME", "page": 107, "level": 5}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "During the financial year 2019/2020 government made a decision to automate Local", "metadata": {"headings": [{"headings_0": {"content": "a) Management of (IRAS) and E-LogRev Revenue Management System", "page": 107, "level": 5}}, {"headings_1": {"content": "3.2.7 REGIONAL BALANCE DEVELOPMENT PROGRAMME", "page": 107, "level": 5}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Government Revenue Management Systems across Local Governments. One such intervention is the Integrated Revenue Administration System (IRAS), designed to assist local governments in budgeting, collecting, accounting, and reporting revenue. So far UGX.20.07Bn has been injected and the system has been rolled out in 124 sites.", "metadata": {"headings": [{"headings_0": {"content": "Government Revenue Management Systems across Local Governments. One such intervention is the Integrated Revenue Administration System (IRAS), designed to assist local governments in budgeting, collecting, accounting, and reporting revenue. So far UGX.20.07Bn has been injected and the system has been rolled out in 124 sites.", "page": 107, "level": 4}}, {"headings_1": {"content": "a) Management of (IRAS) and E-LogRev Revenue Management System", "page": 107, "level": 5}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "107 \nIn addition, in 2016/2017, the Ministry of Local Government initiated the Revenue", "metadata": {"headings": [{"headings_0": {"content": "Government Revenue Management Systems across Local Governments. One such intervention is the Integrated Revenue Administration System (IRAS), designed to assist local governments in budgeting, collecting, accounting, and reporting revenue. So far UGX.20.07Bn has been injected and the system has been rolled out in 124 sites.", "page": 107, "level": 4}}, {"headings_1": {"content": "a) Management of (IRAS) and E-LogRev Revenue Management System", "page": 107, "level": 5}}, [{"headings_0": {"content": "Government Revenue Management Systems across Local Governments. One such intervention is the Integrated Revenue Administration System (IRAS), designed to assist local governments in budgeting, collecting, accounting, and reporting revenue. So far UGX.20.07Bn has been injected and the system has been rolled out in 124 sites.", "page": 107, "level": 4}}, {"headings_1": {"content": "a) Management of (IRAS) and E-LogRev Revenue Management System", "page": 107, "level": 5}}]], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Collection and Management Information System, code-named E-LogRev funded by GoU. The system has been installed in 49 government sites. So far, Government has spent UGX.6.28Bn on the rollout to the different sites.", "metadata": {"headings": [{"headings_0": {"content": "Collection and Management Information System, code-named E-LogRev funded by GoU. The system has been installed in 49 government sites. So far, Government has spent UGX.6.28Bn on the rollout to the different sites.", "page": 108, "level": 4}}, {"headings_1": {"content": "Government Revenue Management Systems across Local Governments. One such intervention is the Integrated Revenue Administration System (IRAS), designed to assist local governments in budgeting, collecting, accounting, and reporting revenue. So far UGX.20.07Bn has been injected and the system has been rolled out in 124 sites.", "page": 107, "level": 4}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the implementation of the two revenue management systems and noted the", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}, {"headings_1": {"content": "Collection and Management Information System, code-named E-LogRev funded by GoU. The system has been installed in 49 government sites. So far, Government has spent UGX.6.28Bn on the rollout to the different sites.", "page": 108, "level": 4}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "following observations; \n", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}, {"headings_1": {"content": "Collection and Management Information System, code-named E-LogRev funded by GoU. The system has been installed in 49 government sites. So far, Government has spent UGX.6.28Bn on the rollout to the different sites.", "page": 108, "level": 4}}, [{"headings_0": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}, {"headings_1": {"content": "Collection and Management Information System, code-named E-LogRev funded by GoU. The system has been installed in 49 government sites. So far, Government has spent UGX.6.28Bn on the rollout to the different sites.", "page": 108, "level": 4}}]], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- As a result of the rollout and use of IRAS, revenue collection has increased from UGX.31.67Bn in FY 2019/2020 to UGX.56.35Bn in FY 2022/2023 an increment of 78%. On the other hand, revenue collections for sites using E-LogRev has", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}, {"headings_1": {"content": "Collection and Management Information System, code-named E-LogRev funded by GoU. The system has been installed in 49 government sites. So far, Government has spent UGX.6.28Bn on the rollout to the different sites.", "page": 108, "level": 4}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}, {"headings_1": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "an increment of 58%", "metadata": {"headings": [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}, {"headings_1": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 124 sites that had been enrolled on IRAS, 11 had fully embraced the system, 107 were partially utilising the system, and six (6) were not using the system. On the other hand, out of the 49 sites that had been enrolled on E-LogRev, 41 had fully embraced the system and eight (8) were partially utilising the system.", "metadata": {"headings": [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}, {"headings_1": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}, {"headings_1": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}, [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}, {"headings_1": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}]], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Staff in 52 out of 124 sites where IRAS was installed were trained in the use and application of the system.", "metadata": {"headings": [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}, {"headings_1": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}, {"headings_1": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- None of the nine (9) IRAS sites visited had an approved IT staff structure or IT", "metadata": {"headings": [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}, {"headings_1": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "personnel to handle IT-related matters. On the other hand, all the 49 sites for which E-LogRev had been installed had no approved IT staff structure.", "metadata": {"headings": [{"headings_0": {"content": "personnel to handle IT-related matters. On the other hand, all the 49 sites for which E-LogRev had been installed had no approved IT staff structure.", "page": 108, "level": 4}}, {"headings_1": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I noted that 39 out of the 124 activated local governments had not been availed with sufficient gadgets such as; phones, laptops, printers, and point-of-sale machines, among others, which are useful in operating the revenue system.", "metadata": {"headings": [{"headings_0": {"content": "personnel to handle IT-related matters. On the other hand, all the 49 sites for which E-LogRev had been installed had no approved IT staff structure.", "page": 108, "level": 4}}, {"headings_1": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "personnel to handle IT-related matters. On the other hand, all the 49 sites for which E-LogRev had been installed had no approved IT staff structure.", "page": 108, "level": 4}}, {"headings_1": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Similarly, all the users of E-LogRev had also not been availed with sufficient", "metadata": {"headings": [{"headings_0": {"content": "Similarly, all the users of E-LogRev had also not been availed with sufficient", "page": 108, "level": 2}}, {"headings_1": {"content": "personnel to handle IT-related matters. On the other hand, all the 49 sites for which E-LogRev had been installed had no approved IT staff structure.", "page": 108, "level": 4}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "gadgets. \n", "metadata": {"headings": [{"headings_0": {"content": "Similarly, all the users of E-LogRev had also not been availed with sufficient", "page": 108, "level": 2}}, {"headings_1": {"content": "personnel to handle IT-related matters. On the other hand, all the 49 sites for which E-LogRev had been installed had no approved IT staff structure.", "page": 108, "level": 4}}, [{"headings_0": {"content": "Similarly, all the users of E-LogRev had also not been availed with sufficient", "page": 108, "level": 2}}, {"headings_1": {"content": "personnel to handle IT-related matters. On the other hand, all the 49 sites for which E-LogRev had been installed had no approved IT staff structure.", "page": 108, "level": 4}}]], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- All sites rolled on the IRAS and E-LogRev system were not integrated with IFMS.", "metadata": {"headings": [{"headings_0": {"content": "Similarly, all the users of E-LogRev had also not been availed with sufficient", "page": 108, "level": 2}}, {"headings_1": {"content": "personnel to handle IT-related matters. On the other hand, all the 49 sites for which E-LogRev had been installed had no approved IT staff structure.", "page": 108, "level": 4}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "As a result, information is shared between the two systems manually.", "metadata": {"headings": [{"headings_0": {"content": "As a result, information is shared between the two systems manually.", "page": 108, "level": 2}}, {"headings_1": {"content": "Similarly, all the users of E-LogRev had also not been availed with sufficient", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "As a result, information is shared between the two systems manually.", "page": 108, "level": 2}}, {"headings_1": {"content": "Similarly, all the users of E-LogRev had also not been availed with sufficient", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The IRAS system server was located at the LGFC premises on the 10th Floor,", "metadata": {"headings": [{"headings_0": {"content": "As a result, information is shared between the two systems manually.", "page": 108, "level": 2}}, {"headings_1": {"content": "Similarly, all the users of E-LogRev had also not been availed with sufficient", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Workers House, and there was no off-site server or backup in case of data loss contrary to section 4.6 of the National Information Security Policy 2014.", "metadata": {"headings": [{"headings_0": {"content": "Workers House, and there was no off-site server or backup in case of data loss contrary to section 4.6 of the National Information Security Policy 2014.", "page": 108, "level": 4}}, {"headings_1": {"content": "As a result, information is shared between the two systems manually.", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Delayed installation and failure to use the systems undermines the purpose of their rollout. Failure to undertake trainings and integration of the two systems negatively impacts the successful implementation of the system while the inadequate ICT structure and personnel hinders the optimal use of the revenue systems. Lack of an off-site server or backup exposes the IRAS system to a risk of data loss.", "metadata": {"headings": [{"headings_0": {"content": "Delayed installation and failure to use the systems undermines the purpose of their rollout. Failure to undertake trainings and integration of the two systems negatively impacts the successful implementation of the system while the inadequate ICT structure and personnel hinders the optimal use of the revenue systems. Lack of an off-site server or backup exposes the IRAS system to a risk of data loss.", "page": 108, "level": 4}}, {"headings_1": {"content": "Workers House, and there was no off-site server or backup in case of data loss contrary to section 4.6 of the National Information Security Policy 2014.", "page": 108, "level": 4}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advise government to address the current challenges by training of the users, providing the necessary gadgets and setting up IT structures in local governments in order to realise", "metadata": {"headings": [{"headings_0": {"content": "I advise government to address the current challenges by training of the users, providing the necessary gadgets and setting up IT structures in local governments in order to realise", "page": 108, "level": 4}}, {"headings_1": {"content": "Delayed installation and failure to use the systems undermines the purpose of their rollout. Failure to undertake trainings and integration of the two systems negatively impacts the successful implementation of the system while the inadequate ICT structure and personnel hinders the optimal use of the revenue systems. Lack of an off-site server or backup exposes the IRAS system to a risk of data loss.", "page": 108, "level": 4}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "full enrolment and operationalisation of these systems in all local governments. \n108", "metadata": {"headings": [{"headings_0": {"content": "I advise government to address the current challenges by training of the users, providing the necessary gadgets and setting up IT structures in local governments in order to realise", "page": 108, "level": 4}}, {"headings_1": {"content": "Delayed installation and failure to use the systems undermines the purpose of their rollout. Failure to undertake trainings and integration of the two systems negatively impacts the successful implementation of the system while the inadequate ICT structure and personnel hinders the optimal use of the revenue systems. Lack of an off-site server or backup exposes the IRAS system to a risk of data loss.", "page": 108, "level": 4}}, [{"headings_0": {"content": "I advise government to address the current challenges by training of the users, providing the necessary gadgets and setting up IT structures in local governments in order to realise", "page": 108, "level": 4}}, {"headings_1": {"content": "Delayed installation and failure to use the systems undermines the purpose of their rollout. Failure to undertake trainings and integration of the two systems negatively impacts the successful implementation of the system while the inadequate ICT structure and personnel hinders the optimal use of the revenue systems. Lack of an off-site server or backup exposes the IRAS system to a risk of data loss.", "page": 108, "level": 4}}]], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Implementation of Affirmative Action Programs", "metadata": {"headings": [{"headings_0": {"content": "b) Implementation of Affirmative Action Programs", "page": 109, "level": 5}}, {"headings_1": {"content": "I advise government to address the current challenges by training of the users, providing the necessary gadgets and setting up IT structures in local governments in order to realise", "page": 108, "level": 4}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In the discharge of its mandate, the Office of the Prime Minister (OPM) coordinates and monitors the implementation of Affirmative Action Programmes meant to address", "metadata": {"headings": [{"headings_0": {"content": "In the discharge of its mandate, the Office of the Prime Minister (OPM) coordinates and monitors the implementation of Affirmative Action Programmes meant to address", "page": 109, "level": 4}}, {"headings_1": {"content": "b) Implementation of Affirmative Action Programs", "page": 109, "level": 5}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "historical challenges that were experienced in disadvantaged regions of the country.", "metadata": {"headings": [{"headings_0": {"content": "In the discharge of its mandate, the Office of the Prime Minister (OPM) coordinates and monitors the implementation of Affirmative Action Programmes meant to address", "page": 109, "level": 4}}, {"headings_1": {"content": "b) Implementation of Affirmative Action Programs", "page": 109, "level": 5}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Implementation of Affirmative Action Programmes is currently being done under the Ministries responsible for Karamoja, Northern Uganda, Teso, Bunyoro, Busoga and Luwero-Rwenzori by the Department of Pacification and Development.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Affirmative Action Programmes is currently being done under the Ministries responsible for Karamoja, Northern Uganda, Teso, Bunyoro, Busoga and Luwero-Rwenzori by the Department of Pacification and Development.", "page": 109, "level": 4}}, {"headings_1": {"content": "In the discharge of its mandate, the Office of the Prime Minister (OPM) coordinates and monitors the implementation of Affirmative Action Programmes meant to address", "page": 109, "level": 4}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Procurement and distribution of goats", "metadata": {"headings": [{"headings_0": {"content": "(i) Procurement and distribution of goats", "page": 109, "level": 5}}, {"headings_1": {"content": "Implementation of Affirmative Action Programmes is currently being done under the Ministries responsible for Karamoja, Northern Uganda, Teso, Bunyoro, Busoga and Luwero-Rwenzori by the Department of Pacification and Development.", "page": 109, "level": 4}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I undertook an audit of the procurement and distribution of goats for the Karamoja region for the financial years 2021/2022 and 2022/2023 totalling to UGX.25.38Bn and noted the", "metadata": {"headings": [{"headings_0": {"content": "I undertook an audit of the procurement and distribution of goats for the Karamoja region for the financial years 2021/2022 and 2022/2023 totalling to UGX.25.38Bn and noted the", "page": 109, "level": 4}}, {"headings_1": {"content": "(i) Procurement and distribution of goats", "page": 109, "level": 5}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "I undertook an audit of the procurement and distribution of goats for the Karamoja region for the financial years 2021/2022 and 2022/2023 totalling to UGX.25.38Bn and noted the", "page": 109, "level": 4}}, {"headings_1": {"content": "(i) Procurement and distribution of goats", "page": 109, "level": 5}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- OPM did not utilize funds amounting to UGX.1.16Bn meant for the procurement", "metadata": {"headings": [{"headings_0": {"content": "I undertook an audit of the procurement and distribution of goats for the Karamoja region for the financial years 2021/2022 and 2022/2023 totalling to UGX.25.38Bn and noted the", "page": 109, "level": 4}}, {"headings_1": {"content": "(i) Procurement and distribution of goats", "page": 109, "level": 5}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I undertook an audit of the procurement and distribution of goats for the Karamoja region for the financial years 2021/2022 and 2022/2023 totalling to UGX.25.38Bn and noted the", "page": 109, "level": 4}}, {"headings_1": {"content": "(i) Procurement and distribution of goats", "page": 109, "level": 5}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of goats for Karamoja region during the FYR 2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "of goats for Karamoja region during the FYR 2022/2023.", "page": 109, "level": 2}}, {"headings_1": {"content": "I undertook an audit of the procurement and distribution of goats for the Karamoja region for the financial years 2021/2022 and 2022/2023 totalling to UGX.25.38Bn and noted the", "page": 109, "level": 4}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Each beneficiary was supposed to receive 16 goats to fasten the multiplication of", "metadata": {"headings": [{"headings_0": {"content": "of goats for Karamoja region during the FYR 2022/2023.", "page": 109, "level": 2}}, {"headings_1": {"content": "I undertook an audit of the procurement and distribution of goats for the Karamoja region for the financial years 2021/2022 and 2022/2023 totalling to UGX.25.38Bn and noted the", "page": 109, "level": 4}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "of goats for Karamoja region during the FYR 2022/2023.", "page": 109, "level": 2}}, {"headings_1": {"content": "I undertook an audit of the procurement and distribution of goats for the Karamoja region for the financial years 2021/2022 and 2022/2023 totalling to UGX.25.38Bn and noted the", "page": 109, "level": 4}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "numbers. However, some beneficiaries got less than the required numbers, with", "metadata": {"headings": [{"headings_0": {"content": "numbers. However, some beneficiaries got less than the required numbers, with", "page": 109, "level": 2}}, {"headings_1": {"content": "of goats for Karamoja region during the FYR 2022/2023.", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "others receiving as low as one (1) goat.", "metadata": {"headings": [{"headings_0": {"content": "numbers. However, some beneficiaries got less than the required numbers, with", "page": 109, "level": 2}}, {"headings_1": {"content": "of goats for Karamoja region during the FYR 2022/2023.", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- OPM did not properly coordinate and monitor the delivery and distribution of the goats, which resulted into suppliers delivering less than the intended numbers. Out of the 73,900 goats procured, only 73,708 goats worth UGX.25.54Bn were", "metadata": {"headings": [{"headings_0": {"content": "numbers. However, some beneficiaries got less than the required numbers, with", "page": 109, "level": 2}}, {"headings_1": {"content": "of goats for Karamoja region during the FYR 2022/2023.", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "numbers. However, some beneficiaries got less than the required numbers, with", "page": 109, "level": 2}}, {"headings_1": {"content": "of goats for Karamoja region during the FYR 2022/2023.", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "distributed, leaving 192 goats worth UGX.64.18Mn unaccounted for.", "metadata": {"headings": [{"headings_0": {"content": "distributed, leaving 192 goats worth UGX.64.18Mn unaccounted for.", "page": 109, "level": 2}}, {"headings_1": {"content": "numbers. However, some beneficiaries got less than the required numbers, with", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "distributed, leaving 192 goats worth UGX.64.18Mn unaccounted for.", "page": 109, "level": 2}}, {"headings_1": {"content": "numbers. However, some beneficiaries got less than the required numbers, with", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the sample of 107 beneficiaries, I was only able to visit and interview 76", "metadata": {"headings": [{"headings_0": {"content": "distributed, leaving 192 goats worth UGX.64.18Mn unaccounted for.", "page": 109, "level": 2}}, {"headings_1": {"content": "numbers. However, some beneficiaries got less than the required numbers, with", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "beneficiaries who acknowledged receipt of 1,116 goats worth UGX.0.39Bn. The", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries who acknowledged receipt of 1,116 goats worth UGX.0.39Bn. The", "page": 109, "level": 2}}, {"headings_1": {"content": "distributed, leaving 192 goats worth UGX.64.18Mn unaccounted for.", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "balance of 31 beneficiaries could not be located since these had relocated from their known addresses. \n", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries who acknowledged receipt of 1,116 goats worth UGX.0.39Bn. The", "page": 109, "level": 2}}, {"headings_1": {"content": "distributed, leaving 192 goats worth UGX.64.18Mn unaccounted for.", "page": 109, "level": 2}}, [{"headings_0": {"content": "beneficiaries who acknowledged receipt of 1,116 goats worth UGX.0.39Bn. The", "page": 109, "level": 2}}, {"headings_1": {"content": "distributed, leaving 192 goats worth UGX.64.18Mn unaccounted for.", "page": 109, "level": 2}}]], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 76 beneficiaries visited, 36 had 182 goats worth UGX.72.99Mn, and the", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries who acknowledged receipt of 1,116 goats worth UGX.0.39Bn. The", "page": 109, "level": 2}}, {"headings_1": {"content": "distributed, leaving 192 goats worth UGX.64.18Mn unaccounted for.", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "balance of 934 goats worth UGX.0.31Bn had either been rustled or had died.", "metadata": {"headings": [{"headings_0": {"content": "balance of 934 goats worth UGX.0.31Bn had either been rustled or had died.", "page": 109, "level": 2}}, {"headings_1": {"content": "beneficiaries who acknowledged receipt of 1,116 goats worth UGX.0.39Bn. The", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "balance of 934 goats worth UGX.0.31Bn had either been rustled or had died.", "page": 109, "level": 2}}, {"headings_1": {"content": "beneficiaries who acknowledged receipt of 1,116 goats worth UGX.0.39Bn. The", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- OPM did not undertake adequate needs assessment to inform the planning for this", "metadata": {"headings": [{"headings_0": {"content": "balance of 934 goats worth UGX.0.31Bn had either been rustled or had died.", "page": 109, "level": 2}}, {"headings_1": {"content": "beneficiaries who acknowledged receipt of 1,116 goats worth UGX.0.39Bn. The", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "intervention. Interviews with 76 beneficiaries indicated that the breeds of the goats supplied could not survive the Karamoja region\u2019s weather conditions, which", "metadata": {"headings": [{"headings_0": {"content": "intervention. Interviews with 76 beneficiaries indicated that the breeds of the goats supplied could not survive the Karamoja region\u2019s weather conditions, which", "page": 109, "level": 4}}, {"headings_1": {"content": "balance of 934 goats worth UGX.0.31Bn had either been rustled or had died.", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "could explain the high death rates. \nThe lack of adequate planning and supervision of the intervention resulted in implementation challenges such as delays to procure, deliver and account for the goats.", "metadata": {"headings": [{"headings_0": {"content": "intervention. Interviews with 76 beneficiaries indicated that the breeds of the goats supplied could not survive the Karamoja region\u2019s weather conditions, which", "page": 109, "level": 4}}, {"headings_1": {"content": "balance of 934 goats worth UGX.0.31Bn had either been rustled or had died.", "page": 109, "level": 2}}, [{"headings_0": {"content": "intervention. Interviews with 76 beneficiaries indicated that the breeds of the goats supplied could not survive the Karamoja region\u2019s weather conditions, which", "page": 109, "level": 4}}, {"headings_1": {"content": "balance of 934 goats worth UGX.0.31Bn had either been rustled or had died.", "page": 109, "level": 2}}]], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the guidelines for distribution of goats were issued", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the guidelines for distribution of goats were issued", "page": 109, "level": 2}}, {"headings_1": {"content": "intervention. Interviews with 76 beneficiaries indicated that the breeds of the goats supplied could not survive the Karamoja region\u2019s weather conditions, which", "page": 109, "level": 4}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to the beneficiary districts however, during the implementation of the exercise, the district committees deviated from the guidelines and decided to spread the animals so that many households would benefit. \n109", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the guidelines for distribution of goats were issued", "page": 109, "level": 2}}, {"headings_1": {"content": "intervention. Interviews with 76 beneficiaries indicated that the breeds of the goats supplied could not survive the Karamoja region\u2019s weather conditions, which", "page": 109, "level": 4}}, [{"headings_0": {"content": "The Accounting Officer explained that the guidelines for distribution of goats were issued", "page": 109, "level": 2}}, {"headings_1": {"content": "intervention. Interviews with 76 beneficiaries indicated that the breeds of the goats supplied could not survive the Karamoja region\u2019s weather conditions, which", "page": 109, "level": 4}}]], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 110, "level": 5}}, {"headings_1": {"content": "The Accounting Officer explained that the guidelines for distribution of goats were issued", "page": 109, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Procurement and distribution of iron sheets", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 110, "level": 5}}, {"headings_1": {"content": "The Accounting Officer explained that the guidelines for distribution of goats were issued", "page": 109, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I undertook an audit of the procurement and distribution of 35,164 iron sheets for the financial years 2022/2023 totalling to UGX.2.43Bn and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I undertook an audit of the procurement and distribution of 35,164 iron sheets for the financial years 2022/2023 totalling to UGX.2.43Bn and noted the following;", "page": 110, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 110, "level": 5}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of the 35,164 iron sheets procured by the Ministry, only 15,272 (43%) iron sheets had been distributed and the balance of 21,332 (57%) iron sheets worth", "metadata": {"headings": [{"headings_0": {"content": "I undertook an audit of the procurement and distribution of 35,164 iron sheets for the financial years 2022/2023 totalling to UGX.2.43Bn and noted the following;", "page": 110, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 110, "level": 5}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I undertook an audit of the procurement and distribution of 35,164 iron sheets for the financial years 2022/2023 totalling to UGX.2.43Bn and noted the following;", "page": 110, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 110, "level": 5}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.1.47Bn were still in the OPM stores in Namanve.", "metadata": {"headings": [{"headings_0": {"content": "UGX.1.47Bn were still in the OPM stores in Namanve.", "page": 110, "level": 2}}, {"headings_1": {"content": "I undertook an audit of the procurement and distribution of 35,164 iron sheets for the financial years 2022/2023 totalling to UGX.2.43Bn and noted the following;", "page": 110, "level": 4}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "UGX.1.47Bn were still in the OPM stores in Namanve.", "page": 110, "level": 2}}, {"headings_1": {"content": "I undertook an audit of the procurement and distribution of 35,164 iron sheets for the financial years 2022/2023 totalling to UGX.2.43Bn and noted the following;", "page": 110, "level": 4}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 55 beneficiaries sampled, I was only able to interview 24 beneficiaries who received 2,043 iron sheets worth UGX.0.14Bn. The 31 beneficiaries could not be traced at the time of inspection.", "metadata": {"headings": [{"headings_0": {"content": "UGX.1.47Bn were still in the OPM stores in Namanve.", "page": 110, "level": 2}}, {"headings_1": {"content": "I undertook an audit of the procurement and distribution of 35,164 iron sheets for the financial years 2022/2023 totalling to UGX.2.43Bn and noted the following;", "page": 110, "level": 4}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- 17 of the 24 beneficiaries had not utilised the iron sheets because they did not", "metadata": {"headings": [{"headings_0": {"content": "UGX.1.47Bn were still in the OPM stores in Namanve.", "page": 110, "level": 2}}, {"headings_1": {"content": "I undertook an audit of the procurement and distribution of 35,164 iron sheets for the financial years 2022/2023 totalling to UGX.2.43Bn and noted the following;", "page": 110, "level": 4}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "UGX.1.47Bn were still in the OPM stores in Namanve.", "page": 110, "level": 2}}, {"headings_1": {"content": "I undertook an audit of the procurement and distribution of 35,164 iron sheets for the financial years 2022/2023 totalling to UGX.2.43Bn and noted the following;", "page": 110, "level": 4}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "have houses on which to use the iron sheets. This points to weaknesses within", "metadata": {"headings": [{"headings_0": {"content": "have houses on which to use the iron sheets. This points to weaknesses within", "page": 110, "level": 2}}, {"headings_1": {"content": "UGX.1.47Bn were still in the OPM stores in Namanve.", "page": 110, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the planning for this intervention.", "metadata": {"headings": [{"headings_0": {"content": "have houses on which to use the iron sheets. This points to weaknesses within", "page": 110, "level": 2}}, {"headings_1": {"content": "UGX.1.47Bn were still in the OPM stores in Namanve.", "page": 110, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Delayed distribution of iron sheets negates the purpose for which the iron sheets were", "metadata": {"headings": [{"headings_0": {"content": "Delayed distribution of iron sheets negates the purpose for which the iron sheets were", "page": 110, "level": 2}}, {"headings_1": {"content": "have houses on which to use the iron sheets. This points to weaknesses within", "page": 110, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "procured.", "metadata": {"headings": [{"headings_0": {"content": "Delayed distribution of iron sheets negates the purpose for which the iron sheets were", "page": 110, "level": 2}}, {"headings_1": {"content": "have houses on which to use the iron sheets. This points to weaknesses within", "page": 110, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the delayed distribution of the iron sheets was", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the delayed distribution of the iron sheets was", "page": 110, "level": 2}}, {"headings_1": {"content": "Delayed distribution of iron sheets negates the purpose for which the iron sheets were", "page": 110, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "occasioned by the investigations that were being carried out by various anti-corruption agencies like Police and Inspectorate of Government (IG). The issuance and distribution of iron sheets was halted due to the ongoing investigations by the anti-corruption", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the delayed distribution of the iron sheets was", "page": 110, "level": 2}}, {"headings_1": {"content": "Delayed distribution of iron sheets negates the purpose for which the iron sheets were", "page": 110, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "agencies. The Accounting Officer further explained that the guidelines shall be put in place", "metadata": {"headings": [{"headings_0": {"content": "agencies. The Accounting Officer further explained that the guidelines shall be put in place", "page": 110, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the delayed distribution of the iron sheets was", "page": 110, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to ensure that iron sheets are distributed to only beneficiaries that have structures. \nI advised government to always carryout proper needs assessment, which should inform the planning before implementation such interventions.", "metadata": {"headings": [{"headings_0": {"content": "agencies. The Accounting Officer further explained that the guidelines shall be put in place", "page": 110, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the delayed distribution of the iron sheets was", "page": 110, "level": 2}}, [{"headings_0": {"content": "agencies. The Accounting Officer further explained that the guidelines shall be put in place", "page": 110, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the delayed distribution of the iron sheets was", "page": 110, "level": 2}}]], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.8 PUBLIC SECTOR TRANSFORMATION PROGRAMME", "metadata": {"headings": [{"headings_0": {"content": "3.2.8 PUBLIC SECTOR TRANSFORMATION PROGRAMME", "page": 110, "level": 5}}, {"headings_1": {"content": "agencies. The Accounting Officer further explained that the guidelines shall be put in place", "page": 110, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Establishment and Operationalisation of Service Uganda Centres in the Public Service", "metadata": {"headings": [{"headings_0": {"content": "a) Establishment and Operationalisation of Service Uganda Centres in the Public Service", "page": 110, "level": 5}}, {"headings_1": {"content": "3.2.8 PUBLIC SECTOR TRANSFORMATION PROGRAMME", "page": 110, "level": 5}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Government planned to implement Service Uganda Centres (SUCs) effective FY.2019/2020. These are one-stop centres designed as priority interventions for transforming the public service. From FY.2020/2021, government planned to spend", "metadata": {"headings": [{"headings_0": {"content": "Government planned to implement Service Uganda Centres (SUCs) effective FY.2019/2020. These are one-stop centres designed as priority interventions for transforming the public service. From FY.2020/2021, government planned to spend", "page": 110, "level": 4}}, {"headings_1": {"content": "a) Establishment and Operationalisation of Service Uganda Centres in the Public Service", "page": 110, "level": 5}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "approximately UGX.50Bn to construct 19 zonal Service Uganda Centres (SUCs) with their", "metadata": {"headings": [{"headings_0": {"content": "Government planned to implement Service Uganda Centres (SUCs) effective FY.2019/2020. These are one-stop centres designed as priority interventions for transforming the public service. From FY.2020/2021, government planned to spend", "page": 110, "level": 4}}, {"headings_1": {"content": "a) Establishment and Operationalisation of Service Uganda Centres in the Public Service", "page": 110, "level": 5}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "attendant operational and technical support infrastructure in the following areas: Kampala,", "metadata": {"headings": [{"headings_0": {"content": "attendant operational and technical support infrastructure in the following areas: Kampala,", "page": 110, "level": 2}}, {"headings_1": {"content": "Government planned to implement Service Uganda Centres (SUCs) effective FY.2019/2020. These are one-stop centres designed as priority interventions for transforming the public service. From FY.2020/2021, government planned to spend", "page": 110, "level": 4}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Iganga, Mbale, Adjumani, Fort Portal, Jinja, Gulu, Mbarara, Soroti, Masaka, Hoima, Arua,", "metadata": {"headings": [{"headings_0": {"content": "attendant operational and technical support infrastructure in the following areas: Kampala,", "page": 110, "level": 2}}, {"headings_1": {"content": "Government planned to implement Service Uganda Centres (SUCs) effective FY.2019/2020. These are one-stop centres designed as priority interventions for transforming the public service. From FY.2020/2021, government planned to spend", "page": 110, "level": 4}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Lira, Moroto, Kabale, Tororo, Kamwenge, Kotido and Rukungiri. I reviewed the", "metadata": {"headings": [{"headings_0": {"content": "Lira, Moroto, Kabale, Tororo, Kamwenge, Kotido and Rukungiri. I reviewed the", "page": 110, "level": 2}}, {"headings_1": {"content": "attendant operational and technical support infrastructure in the following areas: Kampala,", "page": 110, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implementation of this intervention and observed the following issues; \n", "metadata": {"headings": [{"headings_0": {"content": "Lira, Moroto, Kabale, Tororo, Kamwenge, Kotido and Rukungiri. I reviewed the", "page": 110, "level": 2}}, {"headings_1": {"content": "attendant operational and technical support infrastructure in the following areas: Kampala,", "page": 110, "level": 2}}, [{"headings_0": {"content": "Lira, Moroto, Kabale, Tororo, Kamwenge, Kotido and Rukungiri. I reviewed the", "page": 110, "level": 2}}, {"headings_1": {"content": "attendant operational and technical support infrastructure in the following areas: Kampala,", "page": 110, "level": 2}}]], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Only one (1) regional/ zonal SUC was launched and operationalised in Hoima", "metadata": {"headings": [{"headings_0": {"content": "Lira, Moroto, Kabale, Tororo, Kamwenge, Kotido and Rukungiri. I reviewed the", "page": 110, "level": 2}}, {"headings_1": {"content": "attendant operational and technical support infrastructure in the following areas: Kampala,", "page": 110, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "District Local Government on 28th June 2023 since 2020/2021, representing a performance of only 5.2% of the target due to limited funding from MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "District Local Government on 28th June 2023 since 2020/2021, representing a performance of only 5.2% of the target due to limited funding from MoFPED.", "page": 110, "level": 4}}, {"headings_1": {"content": "Lira, Moroto, Kabale, Tororo, Kamwenge, Kotido and Rukungiri. I reviewed the", "page": 110, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "110", "metadata": {"headings": [{"headings_0": {"content": "District Local Government on 28th June 2023 since 2020/2021, representing a performance of only 5.2% of the target due to limited funding from MoFPED.", "page": 110, "level": 4}}, {"headings_1": {"content": "Lira, Moroto, Kabale, Tororo, Kamwenge, Kotido and Rukungiri. I reviewed the", "page": 110, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 13 SUCs could not be established due to contestations on the Posta Uganda land", "metadata": {"headings": [{"headings_0": {"content": "District Local Government on 28th June 2023 since 2020/2021, representing a performance of only 5.2% of the target due to limited funding from MoFPED.", "page": 110, "level": 4}}, {"headings_1": {"content": "Lira, Moroto, Kabale, Tororo, Kamwenge, Kotido and Rukungiri. I reviewed the", "page": 110, "level": 2}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "District Local Government on 28th June 2023 since 2020/2021, representing a performance of only 5.2% of the target due to limited funding from MoFPED.", "page": 110, "level": 4}}, {"headings_1": {"content": "Lira, Moroto, Kabale, Tororo, Kamwenge, Kotido and Rukungiri. I reviewed the", "page": 110, "level": 2}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "on which they were supposed to have been setup. In addition, the existing", "metadata": {"headings": [{"headings_0": {"content": "on which they were supposed to have been setup. In addition, the existing", "page": 111, "level": 2}}, {"headings_1": {"content": "District Local Government on 28th June 2023 since 2020/2021, representing a performance of only 5.2% of the target due to limited funding from MoFPED.", "page": 110, "level": 4}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "facilities on these pieces of land were old and required renovation and refurbishment before they could be utilized. Failure to secure titled land has delayed the implementation of this intervention. \n", "metadata": {"headings": [{"headings_0": {"content": "on which they were supposed to have been setup. In addition, the existing", "page": 111, "level": 2}}, {"headings_1": {"content": "District Local Government on 28th June 2023 since 2020/2021, representing a performance of only 5.2% of the target due to limited funding from MoFPED.", "page": 110, "level": 4}}, [{"headings_0": {"content": "on which they were supposed to have been setup. In addition, the existing", "page": 111, "level": 2}}, {"headings_1": {"content": "District Local Government on 28th June 2023 since 2020/2021, representing a performance of only 5.2% of the target due to limited funding from MoFPED.", "page": 110, "level": 4}}]], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I inspected Hoima SUC where government had injected UGX.0.70Bn and observed that only eight (8) out of 14 MDAs that had promised to provide staff to set up", "metadata": {"headings": [{"headings_0": {"content": "on which they were supposed to have been setup. In addition, the existing", "page": 111, "level": 2}}, {"headings_1": {"content": "District Local Government on 28th June 2023 since 2020/2021, representing a performance of only 5.2% of the target due to limited funding from MoFPED.", "page": 110, "level": 4}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "the center had honoured their commitment, only four (4) MDAs had signed MoUs with the MOPS to collaborate on delivering their unique services at the SUC. The", "metadata": {"headings": [{"headings_0": {"content": "the center had honoured their commitment, only four (4) MDAs had signed MoUs with the MOPS to collaborate on delivering their unique services at the SUC. The", "page": 111, "level": 4}}, {"headings_1": {"content": "on which they were supposed to have been setup. In addition, the existing", "page": 111, "level": 2}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "center had also not completed the construction of the generator house, therefore", "metadata": {"headings": [{"headings_0": {"content": "the center had honoured their commitment, only four (4) MDAs had signed MoUs with the MOPS to collaborate on delivering their unique services at the SUC. The", "page": 111, "level": 4}}, {"headings_1": {"content": "on which they were supposed to have been setup. In addition, the existing", "page": 111, "level": 2}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the heavy-duty generator procured at a cost of UGX.88.7million had not put to use.", "metadata": {"headings": [{"headings_0": {"content": "the heavy-duty generator procured at a cost of UGX.88.7million had not put to use.", "page": 111, "level": 4}}, {"headings_1": {"content": "the center had honoured their commitment, only four (4) MDAs had signed MoUs with the MOPS to collaborate on delivering their unique services at the SUC. The", "page": 111, "level": 4}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Delayed operationalisation of the centres delays the achievement of the objectives of the", "metadata": {"headings": [{"headings_0": {"content": "Delayed operationalisation of the centres delays the achievement of the objectives of the", "page": 111, "level": 2}}, {"headings_1": {"content": "the heavy-duty generator procured at a cost of UGX.88.7million had not put to use.", "page": 111, "level": 4}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "intervention", "metadata": {"headings": [{"headings_0": {"content": "Delayed operationalisation of the centres delays the achievement of the objectives of the", "page": 111, "level": 2}}, {"headings_1": {"content": "the heavy-duty generator procured at a cost of UGX.88.7million had not put to use.", "page": 111, "level": 4}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to engage MoFPED for sufficient resources for the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage MoFPED for sufficient resources for the", "page": 111, "level": 2}}, {"headings_1": {"content": "Delayed operationalisation of the centres delays the achievement of the objectives of the", "page": 111, "level": 2}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "construction of the remaining centres.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage MoFPED for sufficient resources for the", "page": 111, "level": 2}}, {"headings_1": {"content": "Delayed operationalisation of the centres delays the achievement of the objectives of the", "page": 111, "level": 2}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Progress of implementation of the Rationalisation of Government Agencies and Public Expenditure (RAPEX)", "metadata": {"headings": [{"headings_0": {"content": "b) Progress of implementation of the Rationalisation of Government Agencies and Public Expenditure (RAPEX)", "page": 111, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to engage MoFPED for sufficient resources for the", "page": 111, "level": 2}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "On 22 nd February 2021, Government of Uganda embarked on the Rationalisation of Government Agencies and Public Expenditure (RAPEX) as a reform to improve efficiency and effectiveness in service delivery. This reform was aimed at re-organisation of", "metadata": {"headings": [{"headings_0": {"content": "b) Progress of implementation of the Rationalisation of Government Agencies and Public Expenditure (RAPEX)", "page": 111, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to engage MoFPED for sufficient resources for the", "page": 111, "level": 2}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Government institutions in terms of mandates, functionality, strategies and structural", "metadata": {"headings": [{"headings_0": {"content": "Government institutions in terms of mandates, functionality, strategies and structural", "page": 111, "level": 2}}, {"headings_1": {"content": "b) Progress of implementation of the Rationalisation of Government Agencies and Public Expenditure (RAPEX)", "page": 111, "level": 5}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "changes with the overall objective of eliminating structural and functional duplications and overlaps, wasteful expenditure and realisation of short- and long-term savings.", "metadata": {"headings": [{"headings_0": {"content": "Government institutions in terms of mandates, functionality, strategies and structural", "page": 111, "level": 2}}, {"headings_1": {"content": "b) Progress of implementation of the Rationalisation of Government Agencies and Public Expenditure (RAPEX)", "page": 111, "level": 5}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "So far 60 out of 157 government agencies have been recommended for merging in a phased manner. Currently, UGX.5.67Bn has been invested in this program out of the approved budget of UGX.7.80Bn in the last two years 2021/2022 and 2022/2023 and", "metadata": {"headings": [{"headings_0": {"content": "So far 60 out of 157 government agencies have been recommended for merging in a phased manner. Currently, UGX.5.67Bn has been invested in this program out of the approved budget of UGX.7.80Bn in the last two years 2021/2022 and 2022/2023 and", "page": 111, "level": 4}}, {"headings_1": {"content": "Government institutions in terms of mandates, functionality, strategies and structural", "page": 111, "level": 2}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "some achievements have been registered including undertaking a comprehensive job evaluation, determining the relative worth of all jobs and developing a harmonised salary", "metadata": {"headings": [{"headings_0": {"content": "So far 60 out of 157 government agencies have been recommended for merging in a phased manner. Currently, UGX.5.67Bn has been invested in this program out of the approved budget of UGX.7.80Bn in the last two years 2021/2022 and 2022/2023 and", "page": 111, "level": 4}}, {"headings_1": {"content": "Government institutions in terms of mandates, functionality, strategies and structural", "page": 111, "level": 2}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "metadata": {"headings": [{"headings_0": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}, {"headings_1": {"content": "So far 60 out of 157 government agencies have been recommended for merging in a phased manner. Currently, UGX.5.67Bn has been invested in this program out of the approved budget of UGX.7.80Bn in the last two years 2021/2022 and 2022/2023 and", "page": 111, "level": 4}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "following. \n", "metadata": {"headings": [{"headings_0": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}, {"headings_1": {"content": "So far 60 out of 157 government agencies have been recommended for merging in a phased manner. Currently, UGX.5.67Bn has been invested in this program out of the approved budget of UGX.7.80Bn in the last two years 2021/2022 and 2022/2023 and", "page": 111, "level": 4}}, [{"headings_0": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}, {"headings_1": {"content": "So far 60 out of 157 government agencies have been recommended for merging in a phased manner. Currently, UGX.5.67Bn has been invested in this program out of the approved budget of UGX.7.80Bn in the last two years 2021/2022 and 2022/2023 and", "page": 111, "level": 4}}]], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- MoPS has not undertaken Business Process Re-engineering for the affected service delivery processes, validated majority of affected staff, mapped affected staff onto the newly approved structures and re-deployed staff and implemented the change management strategy to facilitate a smooth transition among others.", "metadata": {"headings": [{"headings_0": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}, {"headings_1": {"content": "So far 60 out of 157 government agencies have been recommended for merging in a phased manner. Currently, UGX.5.67Bn has been invested in this program out of the approved budget of UGX.7.80Bn in the last two years 2021/2022 and 2022/2023 and", "page": 111, "level": 4}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}, {"headings_1": {"content": "So far 60 out of 157 government agencies have been recommended for merging in a phased manner. Currently, UGX.5.67Bn has been invested in this program out of the approved budget of UGX.7.80Bn in the last two years 2021/2022 and 2022/2023 and", "page": 111, "level": 4}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The legal review that gives effect to the implementation of RAPEX was still ongoing", "metadata": {"headings": [{"headings_0": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}, {"headings_1": {"content": "So far 60 out of 157 government agencies have been recommended for merging in a phased manner. Currently, UGX.5.67Bn has been invested in this program out of the approved budget of UGX.7.80Bn in the last two years 2021/2022 and 2022/2023 and", "page": 111, "level": 4}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "because consultations with the stakeholders had not been finalised. The absence", "metadata": {"headings": [{"headings_0": {"content": "because consultations with the stakeholders had not been finalised. The absence", "page": 111, "level": 2}}, {"headings_1": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of a supporting legal framework delays the pace of implementation of this reform. \n111", "metadata": {"headings": [{"headings_0": {"content": "because consultations with the stakeholders had not been finalised. The absence", "page": 111, "level": 2}}, {"headings_1": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}, [{"headings_0": {"content": "because consultations with the stakeholders had not been finalised. The absence", "page": 111, "level": 2}}, {"headings_1": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}]], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Validation of employees should have been completed by 31st December 2022.", "metadata": {"headings": [{"headings_0": {"content": "because consultations with the stakeholders had not been finalised. The absence", "page": 111, "level": 2}}, {"headings_1": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "because consultations with the stakeholders had not been finalised. The absence", "page": 111, "level": 2}}, {"headings_1": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "However, currently only 120 (0.7%) out of the expected 16,578 staff had been fully validated. The validated staff were from Rural Electrification Agency (REA).", "metadata": {"headings": [{"headings_0": {"content": "However, currently only 120 (0.7%) out of the expected 16,578 staff had been fully validated. The validated staff were from Rural Electrification Agency (REA).", "page": 112, "level": 4}}, {"headings_1": {"content": "because consultations with the stakeholders had not been finalised. The absence", "page": 111, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "However, currently only 120 (0.7%) out of the expected 16,578 staff had been fully validated. The validated staff were from Rural Electrification Agency (REA).", "page": 112, "level": 4}}, {"headings_1": {"content": "because consultations with the stakeholders had not been finalised. The absence", "page": 111, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 2,200 employees who had been validated and are to be laid off as a result of the RAPEX reform were entitled to a compensation worth UGX.74.03Bn. Out of these", "metadata": {"headings": [{"headings_0": {"content": "However, currently only 120 (0.7%) out of the expected 16,578 staff had been fully validated. The validated staff were from Rural Electrification Agency (REA).", "page": 112, "level": 4}}, {"headings_1": {"content": "because consultations with the stakeholders had not been finalised. The absence", "page": 111, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "only 33 have been paid their compensation of UGX.1.54Bn.", "metadata": {"headings": [{"headings_0": {"content": "only 33 have been paid their compensation of UGX.1.54Bn.", "page": 112, "level": 2}}, {"headings_1": {"content": "However, currently only 120 (0.7%) out of the expected 16,578 staff had been fully validated. The validated staff were from Rural Electrification Agency (REA).", "page": 112, "level": 4}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Delayed review of the business process, finalization of the legal framework, validation of", "metadata": {"headings": [{"headings_0": {"content": "Delayed review of the business process, finalization of the legal framework, validation of", "page": 112, "level": 2}}, {"headings_1": {"content": "only 33 have been paid their compensation of UGX.1.54Bn.", "page": 112, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "staff and compensation affect the timely realization of the objectives of the program.", "metadata": {"headings": [{"headings_0": {"content": "Delayed review of the business process, finalization of the legal framework, validation of", "page": 112, "level": 2}}, {"headings_1": {"content": "only 33 have been paid their compensation of UGX.1.54Bn.", "page": 112, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advise the Attorney General to expedite the finalisation of the necessary legal framework", "metadata": {"headings": [{"headings_0": {"content": "I advise the Attorney General to expedite the finalisation of the necessary legal framework", "page": 112, "level": 2}}, {"headings_1": {"content": "Delayed review of the business process, finalization of the legal framework, validation of", "page": 112, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to facilitate the implementation of the RAPEX intervention. I further advised the Accounting officer to ensure that review of government business processes, validation of staff and compensation are expedited.", "metadata": {"headings": [{"headings_0": {"content": "I advise the Attorney General to expedite the finalisation of the necessary legal framework", "page": 112, "level": 2}}, {"headings_1": {"content": "Delayed review of the business process, finalization of the legal framework, validation of", "page": 112, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.9 COMMUNITY MOBILIZATION & SENSITIZATION PROGRAM", "metadata": {"headings": [{"headings_0": {"content": "3.2.9 COMMUNITY MOBILIZATION & SENSITIZATION PROGRAM", "page": 112, "level": 5}}, {"headings_1": {"content": "I advise the Attorney General to expedite the finalisation of the necessary legal framework", "page": 112, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Ministry of Gender, Labour & Social Development as the lead agency for program", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Gender, Labour & Social Development as the lead agency for program", "page": 112, "level": 2}}, {"headings_1": {"content": "3.2.9 COMMUNITY MOBILIZATION & SENSITIZATION PROGRAM", "page": 112, "level": 5}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the following were noted;", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Gender, Labour & Social Development as the lead agency for program", "page": 112, "level": 2}}, {"headings_1": {"content": "3.2.9 COMMUNITY MOBILIZATION & SENSITIZATION PROGRAM", "page": 112, "level": 5}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a) Un-revolved Funds", "metadata": {"headings": [{"headings_0": {"content": "a) Un-revolved Funds", "page": 112, "level": 5}}, {"headings_1": {"content": "The Ministry of Gender, Labour & Social Development as the lead agency for program", "page": 112, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Youth Livelihood Program and Uganda Women Enterprise program were designed as mobilization programs to improve the Youth and Women livelihoods as required by the NDP III goal of increasing average Household Incomes and improving the quality of Life of Ugandans. One strategy is through extending revolving funds to the targeted", "metadata": {"headings": [{"headings_0": {"content": "The Youth Livelihood Program and Uganda Women Enterprise program were designed as mobilization programs to improve the Youth and Women livelihoods as required by the NDP III goal of increasing average Household Incomes and improving the quality of Life of Ugandans. One strategy is through extending revolving funds to the targeted", "page": 112, "level": 4}}, {"headings_1": {"content": "a) Un-revolved Funds", "page": 112, "level": 5}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "groups.", "metadata": {"headings": [{"headings_0": {"content": "The Youth Livelihood Program and Uganda Women Enterprise program were designed as mobilization programs to improve the Youth and Women livelihoods as required by the NDP III goal of increasing average Household Incomes and improving the quality of Life of Ugandans. One strategy is through extending revolving funds to the targeted", "page": 112, "level": 4}}, {"headings_1": {"content": "a) Un-revolved Funds", "page": 112, "level": 5}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Analysis of the performance of the two programmes as at 30th June 2023 revealed that", "metadata": {"headings": [{"headings_0": {"content": "Analysis of the performance of the two programmes as at 30th June 2023 revealed that", "page": 112, "level": 2}}, {"headings_1": {"content": "The Youth Livelihood Program and Uganda Women Enterprise program were designed as mobilization programs to improve the Youth and Women livelihoods as required by the NDP III goal of increasing average Household Incomes and improving the quality of Life of Ugandans. One strategy is through extending revolving funds to the targeted", "page": 112, "level": 4}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a sum of UGX.71,014,761,431 recovered over the years from the Youth Livelihood Programme (UGX.31,520,314,372) and Uganda Women Empowerment Programme", "metadata": {"headings": [{"headings_0": {"content": "Analysis of the performance of the two programmes as at 30th June 2023 revealed that", "page": 112, "level": 2}}, {"headings_1": {"content": "The Youth Livelihood Program and Uganda Women Enterprise program were designed as mobilization programs to improve the Youth and Women livelihoods as required by the NDP III goal of increasing average Household Incomes and improving the quality of Life of Ugandans. One strategy is through extending revolving funds to the targeted", "page": 112, "level": 4}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX 39,494,447,059) had not been revolved to other Groups in the districts where", "metadata": {"headings": [{"headings_0": {"content": "(UGX 39,494,447,059) had not been revolved to other Groups in the districts where", "page": 112, "level": 2}}, {"headings_1": {"content": "Analysis of the performance of the two programmes as at 30th June 2023 revealed that", "page": 112, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "recoveries were made.", "metadata": {"headings": [{"headings_0": {"content": "(UGX 39,494,447,059) had not been revolved to other Groups in the districts where", "page": 112, "level": 2}}, {"headings_1": {"content": "Analysis of the performance of the two programmes as at 30th June 2023 revealed that", "page": 112, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The practice undermines the ultimate goals of promoting youth and women empowerment. The delay to revolve the funds was attributed to restriction by MoFPED", "metadata": {"headings": [{"headings_0": {"content": "The practice undermines the ultimate goals of promoting youth and women empowerment. The delay to revolve the funds was attributed to restriction by MoFPED", "page": 112, "level": 4}}, {"headings_1": {"content": "(UGX 39,494,447,059) had not been revolved to other Groups in the districts where", "page": 112, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "regarding disbursement of funds from the recovery account.", "metadata": {"headings": [{"headings_0": {"content": "The practice undermines the ultimate goals of promoting youth and women empowerment. The delay to revolve the funds was attributed to restriction by MoFPED", "page": 112, "level": 4}}, {"headings_1": {"content": "(UGX 39,494,447,059) had not been revolved to other Groups in the districts where", "page": 112, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to engage the MoFPED and have the funds revolved so", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the MoFPED and have the funds revolved so", "page": 112, "level": 2}}, {"headings_1": {"content": "The practice undermines the ultimate goals of promoting youth and women empowerment. The delay to revolve the funds was attributed to restriction by MoFPED", "page": 112, "level": 4}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "as to achieve the intended purpose.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the MoFPED and have the funds revolved so", "page": 112, "level": 2}}, {"headings_1": {"content": "The practice undermines the ultimate goals of promoting youth and women empowerment. The delay to revolve the funds was attributed to restriction by MoFPED", "page": 112, "level": 4}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Low recovery of Youth Livelihood Programme and Uganda Women Enterprise Programme Funds", "metadata": {"headings": [{"headings_0": {"content": "b) Low recovery of Youth Livelihood Programme and Uganda Women Enterprise Programme Funds", "page": 112, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to engage the MoFPED and have the funds revolved so", "page": 112, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Assessment of the recovery of the loaned out amounts for the Youth and Women groups revealed that out of the Youth Livelihood Programme recoverable amount of UGX.169,414,124,329, only UGX.39,772,804,412 (23%) had been recovered from the", "metadata": {"headings": [{"headings_0": {"content": "Assessment of the recovery of the loaned out amounts for the Youth and Women groups revealed that out of the Youth Livelihood Programme recoverable amount of UGX.169,414,124,329, only UGX.39,772,804,412 (23%) had been recovered from the", "page": 112, "level": 4}}, {"headings_1": {"content": "b) Low recovery of Youth Livelihood Programme and Uganda Women Enterprise Programme Funds", "page": 112, "level": 5}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "112", "metadata": {"headings": [{"headings_0": {"content": "Assessment of the recovery of the loaned out amounts for the Youth and Women groups revealed that out of the Youth Livelihood Programme recoverable amount of UGX.169,414,124,329, only UGX.39,772,804,412 (23%) had been recovered from the", "page": 112, "level": 4}}, {"headings_1": {"content": "b) Low recovery of Youth Livelihood Programme and Uganda Women Enterprise Programme Funds", "page": 112, "level": 5}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "various Youth Groups by 30th June 2023, implying that UGX.129,641,319,917 (77%)", "metadata": {"headings": [{"headings_0": {"content": "various Youth Groups by 30th June 2023, implying that UGX.129,641,319,917 (77%)", "page": 113, "level": 2}}, {"headings_1": {"content": "Assessment of the recovery of the loaned out amounts for the Youth and Women groups revealed that out of the Youth Livelihood Programme recoverable amount of UGX.169,414,124,329, only UGX.39,772,804,412 (23%) had been recovered from the", "page": 112, "level": 4}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "remained outstanding. \nSimilarly, out of the Uganda Women Enterprise Programme recoverable amount of UGX.", "metadata": {"headings": [{"headings_0": {"content": "various Youth Groups by 30th June 2023, implying that UGX.129,641,319,917 (77%)", "page": 113, "level": 2}}, {"headings_1": {"content": "Assessment of the recovery of the loaned out amounts for the Youth and Women groups revealed that out of the Youth Livelihood Programme recoverable amount of UGX.169,414,124,329, only UGX.39,772,804,412 (23%) had been recovered from the", "page": 112, "level": 4}}, [{"headings_0": {"content": "various Youth Groups by 30th June 2023, implying that UGX.129,641,319,917 (77%)", "page": 113, "level": 2}}, {"headings_1": {"content": "Assessment of the recovery of the loaned out amounts for the Youth and Women groups revealed that out of the Youth Livelihood Programme recoverable amount of UGX.169,414,124,329, only UGX.39,772,804,412 (23%) had been recovered from the", "page": 112, "level": 4}}]], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "67,619,290,862, only UGX. 32,325,743,967 (48%) had been recovered from the various", "metadata": {"headings": [{"headings_0": {"content": "67,619,290,862, only UGX. 32,325,743,967 (48%) had been recovered from the various", "page": 113, "level": 2}}, {"headings_1": {"content": "various Youth Groups by 30th June 2023, implying that UGX.129,641,319,917 (77%)", "page": 113, "level": 2}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Women Groups by 30th June 2023, implying that UGX. 35,293,546,895 (52%) remained outstanding.", "metadata": {"headings": [{"headings_0": {"content": "67,619,290,862, only UGX. 32,325,743,967 (48%) had been recovered from the various", "page": 113, "level": 2}}, {"headings_1": {"content": "various Youth Groups by 30th June 2023, implying that UGX.129,641,319,917 (77%)", "page": 113, "level": 2}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The low recovery of the funds was attributed to inadequate sensitization of beneficiaries,", "metadata": {"headings": [{"headings_0": {"content": "The low recovery of the funds was attributed to inadequate sensitization of beneficiaries,", "page": 113, "level": 2}}, {"headings_1": {"content": "67,619,290,862, only UGX. 32,325,743,967 (48%) had been recovered from the various", "page": 113, "level": 2}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "low funding for monitoring and technical backstopping, and low enforcement.", "metadata": {"headings": [{"headings_0": {"content": "The low recovery of the funds was attributed to inadequate sensitization of beneficiaries,", "page": 113, "level": 2}}, {"headings_1": {"content": "67,619,290,862, only UGX. 32,325,743,967 (48%) had been recovered from the various", "page": 113, "level": 2}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Failure to repay in a timely manner reduces the amount available for onward lending.", "metadata": {"headings": [{"headings_0": {"content": "Failure to repay in a timely manner reduces the amount available for onward lending.", "page": 113, "level": 2}}, {"headings_1": {"content": "The low recovery of the funds was attributed to inadequate sensitization of beneficiaries,", "page": 113, "level": 2}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer responsible for Ministry of Gender, Labour and Social Development indicated that continuous efforts such as technical backstopping,", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer responsible for Ministry of Gender, Labour and Social Development indicated that continuous efforts such as technical backstopping,", "page": 113, "level": 4}}, {"headings_1": {"content": "Failure to repay in a timely manner reduces the amount available for onward lending.", "page": 113, "level": 2}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "monitoring, sensitization, and stakeholder engagement would be undertaken to improve recovery rates.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer responsible for Ministry of Gender, Labour and Social Development indicated that continuous efforts such as technical backstopping,", "page": 113, "level": 4}}, {"headings_1": {"content": "Failure to repay in a timely manner reduces the amount available for onward lending.", "page": 113, "level": 2}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to liaise with district local authorities and other", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with district local authorities and other", "page": 113, "level": 2}}, {"headings_1": {"content": "The Accounting Officer responsible for Ministry of Gender, Labour and Social Development indicated that continuous efforts such as technical backstopping,", "page": 113, "level": 4}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "stakeholders in sensitization, enforcement, monitoring and technical backstopping aimed at improving the recovery of funds.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with district local authorities and other", "page": 113, "level": 2}}, {"headings_1": {"content": "The Accounting Officer responsible for Ministry of Gender, Labour and Social Development indicated that continuous efforts such as technical backstopping,", "page": 113, "level": 4}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.10CLIMATE CHANGE, NATURAL RESOURCES, ENVIRONMENT AND WATER MANAGEMENT PROGRAMME", "metadata": {"headings": [{"headings_0": {"content": "3.2.10CLIMATE CHANGE, NATURAL RESOURCES, ENVIRONMENT AND WATER MANAGEMENT PROGRAMME", "page": 113, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise with district local authorities and other", "page": 113, "level": 2}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Absorption of Project Funds", "metadata": {"headings": [{"headings_0": {"content": "a) Absorption of Project Funds", "page": 113, "level": 5}}, {"headings_1": {"content": "3.2.10CLIMATE CHANGE, NATURAL RESOURCES, ENVIRONMENT AND WATER MANAGEMENT PROGRAMME", "page": 113, "level": 5}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Analysis of funds absorption for a cross section of projects during the period 2022/2023 revealed that UGX 280.241Bn (47%) was actually utilized out of the total funds available", "metadata": {"headings": [{"headings_0": {"content": "Analysis of funds absorption for a cross section of projects during the period 2022/2023 revealed that UGX 280.241Bn (47%) was actually utilized out of the total funds available", "page": 113, "level": 4}}, {"headings_1": {"content": "a) Absorption of Project Funds", "page": 113, "level": 5}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of UGX 591.424Bn.", "metadata": {"headings": [{"headings_0": {"content": "Analysis of funds absorption for a cross section of projects during the period 2022/2023 revealed that UGX 280.241Bn (47%) was actually utilized out of the total funds available", "page": 113, "level": 4}}, {"headings_1": {"content": "a) Absorption of Project Funds", "page": 113, "level": 5}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 33: Table showing funds absorption climate change, natural resource", "metadata": {"headings": [{"headings_0": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}, {"headings_1": {"content": "Analysis of funds absorption for a cross section of projects during the period 2022/2023 revealed that UGX 280.241Bn (47%) was actually utilized out of the total funds available", "page": 113, "level": 4}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "programme", "metadata": {"headings": [{"headings_0": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}, {"headings_1": {"content": "Analysis of funds absorption for a cross section of projects during the period 2022/2023 revealed that UGX 280.241Bn (47%) was actually utilized out of the total funds available", "page": 113, "level": 4}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1**", "Integrated Water Management and Development Project", "World Bank-IDA", "152.053", "71.792", "47%"], ["**2**", "Farm Income Enhancement and Forest Conservation Programme Project 3", "Islamic Developme nt Bank", "1.871", "0.569", "30%"], ["**3**", "Irrigation for Climate Resilience Project", "World Bank-IDA", "76.4", "36.7", "48%"], ["**4**", "Investing in Forests and Protected Areas for Climate- smart Development project", "IDA", "26.205", "7.566", "28%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}, {"headings_1": {"content": "Analysis of funds absorption for a cross section of projects during the period 2022/2023 revealed that UGX 280.241Bn (47%) was actually utilized out of the total funds available", "page": 113, "level": 4}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Funder", "Available funds (UGX Bn)4", "Funds Utilised (UGX Bn)", "Percentage absorption"], "type": "table"}}, {"content": "4 USD Amounts Translated at $1=UGX 3670 \n113", "metadata": {"headings": [{"headings_0": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}, {"headings_1": {"content": "Analysis of funds absorption for a cross section of projects during the period 2022/2023 revealed that UGX 280.241Bn (47%) was actually utilized out of the total funds available", "page": 113, "level": 4}}, [{"headings_0": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}, {"headings_1": {"content": "Analysis of funds absorption for a cross section of projects during the period 2022/2023 revealed that UGX 280.241Bn (47%) was actually utilized out of the total funds available", "page": 113, "level": 4}}]], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**5**", "Water Supply and Sanitation on Refugee Hosting Communities in Northern Uganda (KfW) Project", "German Financial Cooperatio n (KfW)", "33.96", "23.96", "70%"], ["**6**", "Makerere University Regional Centre for Crop Improvement (MaRCCI)", "World Bank", "4.451", "2.169", "49%"], ["**7**", "OPEC Fund for International Development Project \u2013 Phase II", "World Bank-IDA", "41.67", "15.35", "37%"], ["**8**", "Uganda Secondary Education Expansion Project (USEEP), for the year 30th June 2023 are prepared in all material respects, in accordance with the I", "World Bank-IDA", "41.044", "1.353", "3%"], ["**9**", "Energy for Rural Transformation Project- Phase III (ERT III-PCU)", "IDA", "5.386", "3.853", "72%"], ["**10**", "Grid Expansion and Reinforcement Project", "World Bank", "180.613", "93.634", "52%"], ["**11**", "Masaka-Mbarara Transmission Line Project", "AfD and KfW", "27.326", "22.973", "84%"], ["**12**", "Strengthening the Management of the Oil and Gas Sector in Uganda programme (SMOGP)", "Royal Norway Governmen t", "0.445", "0.322", "72%"], ["**Total**", null, null, "591.424", "280.241", "47%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}, {"headings_1": {"content": "Analysis of funds absorption for a cross section of projects during the period 2022/2023 revealed that UGX 280.241Bn (47%) was actually utilized out of the total funds available", "page": 113, "level": 4}}], "page": 114, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Funder", "Available funds (UGX Bn)4", "Funds Utilised (UGX Bn)", "Percentage absorption"], "type": "table"}}, {"content": "The under absorption of project funds was mainly attributed to procurement delays,", "metadata": {"headings": [{"headings_0": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}, {"headings_1": {"content": "Analysis of funds absorption for a cross section of projects during the period 2022/2023 revealed that UGX 280.241Bn (47%) was actually utilized out of the total funds available", "page": 113, "level": 4}}], "page": 114, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "hybrid approval processes, contract management, delayed compensation of Project", "metadata": {"headings": [{"headings_0": {"content": "hybrid approval processes, contract management, delayed compensation of Project", "page": 114, "level": 2}}, {"headings_1": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}], "page": 114, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Affected Persons (PAPs), delays in recruitment of project staff, among other things. \nPoor budget absorption capacity has resulted into extension of completion timelines for projects, hence affecting service delivery provision to the intended beneficiaries. \nI advised the Accounting Officers to streamline the procurement processes, ensure timely", "metadata": {"headings": [{"headings_0": {"content": "hybrid approval processes, contract management, delayed compensation of Project", "page": 114, "level": 2}}, {"headings_1": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}, [{"headings_0": {"content": "hybrid approval processes, contract management, delayed compensation of Project", "page": 114, "level": 2}}, {"headings_1": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}], [{"headings_0": {"content": "hybrid approval processes, contract management, delayed compensation of Project", "page": 114, "level": 2}}, {"headings_1": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}]], "page": 114, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "compensation of PAPs and enhance contract management for projects so as to ensure", "metadata": {"headings": [{"headings_0": {"content": "compensation of PAPs and enhance contract management for projects so as to ensure", "page": 114, "level": 2}}, {"headings_1": {"content": "hybrid approval processes, contract management, delayed compensation of Project", "page": 114, "level": 2}}], "page": 114, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "timely implementation of activities thereby improving budget absorption.", "metadata": {"headings": [{"headings_0": {"content": "compensation of PAPs and enhance contract management for projects so as to ensure", "page": 114, "level": 2}}, {"headings_1": {"content": "hybrid approval processes, contract management, delayed compensation of Project", "page": 114, "level": 2}}], "page": 114, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Management of Wetlands", "metadata": {"headings": [{"headings_0": {"content": "b) Management of Wetlands", "page": 114, "level": 5}}, {"headings_1": {"content": "compensation of PAPs and enhance contract management for projects so as to ensure", "page": 114, "level": 2}}], "page": 114, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Wetland land management is the process by which wetlands and resources therein are", "metadata": {"headings": [{"headings_0": {"content": "Wetland land management is the process by which wetlands and resources therein are", "page": 114, "level": 2}}, {"headings_1": {"content": "b) Management of Wetlands", "page": 114, "level": 5}}], "page": 114, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "put to proper utilization. NEMA is the Government agency charged with monitoring, coordinating, regulating and supervising activities related to wetlands management.", "metadata": {"headings": [{"headings_0": {"content": "Wetland land management is the process by which wetlands and resources therein are", "page": 114, "level": 2}}, {"headings_1": {"content": "b) Management of Wetlands", "page": 114, "level": 5}}], "page": 114, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Government targets to increase the wetland cover from the current 8.9% to 9.57% by", "metadata": {"headings": [{"headings_0": {"content": "Government targets to increase the wetland cover from the current 8.9% to 9.57% by", "page": 114, "level": 2}}, {"headings_1": {"content": "Wetland land management is the process by which wetlands and resources therein are", "page": 114, "level": 2}}], "page": 114, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2025. \n114", "metadata": {"headings": [{"headings_0": {"content": "Government targets to increase the wetland cover from the current 8.9% to 9.57% by", "page": 114, "level": 2}}, {"headings_1": {"content": "Wetland land management is the process by which wetlands and resources therein are", "page": 114, "level": 2}}, [{"headings_0": {"content": "Government targets to increase the wetland cover from the current 8.9% to 9.57% by", "page": 114, "level": 2}}, {"headings_1": {"content": "Wetland land management is the process by which wetlands and resources therein are", "page": 114, "level": 2}}]], "page": 114, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "A review of wetland management revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}, {"headings_1": {"content": "Government targets to increase the wetland cover from the current 8.9% to 9.57% by", "page": 114, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- NEMA lacks an updated National Inventory on Wetlands.", "metadata": {"headings": [{"headings_0": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}, {"headings_1": {"content": "Government targets to increase the wetland cover from the current 8.9% to 9.57% by", "page": 114, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}, {"headings_1": {"content": "Government targets to increase the wetland cover from the current 8.9% to 9.57% by", "page": 114, "level": 2}}, [{"headings_0": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}, {"headings_1": {"content": "Government targets to increase the wetland cover from the current 8.9% to 9.57% by", "page": 114, "level": 2}}]], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There is no approved wetlands gazette for declaring the 475 wetland systems of", "metadata": {"headings": [{"headings_0": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}, {"headings_1": {"content": "Government targets to increase the wetland cover from the current 8.9% to 9.57% by", "page": 114, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "national or international importance in Uganda and protected areas.", "metadata": {"headings": [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}, {"headings_1": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of the 20,000 titles issued in wetlands, only 660 (3.3%) titles had been cancelled in Kampala, Wakiso and Mukono.", "metadata": {"headings": [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}, {"headings_1": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}, {"headings_1": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}, [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}, {"headings_1": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}]], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The NEMA register of permits indicated that the Authority had issued 785 permits, however there was no evidence of continuous evaluation and tracking of compliance of permit holders with the terms and conditions of the permits.", "metadata": {"headings": [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}, {"headings_1": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- NEMA failed to renew or revoke 708 expired wetland user permits.", "metadata": {"headings": [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}, {"headings_1": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}, {"headings_1": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}, [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}, {"headings_1": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}]], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was no evidence of submission of annual environmental compliance audits for 776 developers with eligible permits that had become due for audit.", "metadata": {"headings": [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}, {"headings_1": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer of NEMA explained that the Authority had limited capacity in", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer of NEMA explained that the Authority had limited capacity in", "page": 115, "level": 2}}, {"headings_1": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "terms of number of Inspectors, vehicles, operational funds and monitoring systems to effectively carryout its mandate.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer of NEMA explained that the Authority had limited capacity in", "page": 115, "level": 2}}, {"headings_1": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED, MoLHUD, MWE, Local Authorities", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with MoFPED, MoLHUD, MWE, Local Authorities", "page": 115, "level": 2}}, {"headings_1": {"content": "The Accounting Officer of NEMA explained that the Authority had limited capacity in", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and other relevant stakeholders to secure funding and enhance management of wetlands as they serve an important role in environmental conservation.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with MoFPED, MoLHUD, MWE, Local Authorities", "page": 115, "level": 2}}, {"headings_1": {"content": "The Accounting Officer of NEMA explained that the Authority had limited capacity in", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 115, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise with MoFPED, MoLHUD, MWE, Local Authorities", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Management of Central Forest Reserves (CFRs)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 115, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise with MoFPED, MoLHUD, MWE, Local Authorities", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The National Forestry Authority has the mandate to develop and manage all central forest reserves, and establish procedures for sustainable utilization of Uganda\u2019s forest resources", "metadata": {"headings": [{"headings_0": {"content": "The National Forestry Authority has the mandate to develop and manage all central forest reserves, and establish procedures for sustainable utilization of Uganda\u2019s forest resources", "page": 115, "level": 4}}, {"headings_1": {"content": "c)", "page": 115, "level": 5}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for the benefit of Ugandans.", "metadata": {"headings": [{"headings_0": {"content": "The National Forestry Authority has the mandate to develop and manage all central forest reserves, and establish procedures for sustainable utilization of Uganda\u2019s forest resources", "page": 115, "level": 4}}, {"headings_1": {"content": "c)", "page": 115, "level": 5}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "A review of Central Forest Reserves management revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "A review of Central Forest Reserves management revealed the following;", "page": 115, "level": 2}}, {"headings_1": {"content": "The National Forestry Authority has the mandate to develop and manage all central forest reserves, and establish procedures for sustainable utilization of Uganda\u2019s forest resources", "page": 115, "level": 4}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- There was illegal titling of land in CFRs. Out of the 122 illegal titles verified and", "metadata": {"headings": [{"headings_0": {"content": "A review of Central Forest Reserves management revealed the following;", "page": 115, "level": 2}}, {"headings_1": {"content": "The National Forestry Authority has the mandate to develop and manage all central forest reserves, and establish procedures for sustainable utilization of Uganda\u2019s forest resources", "page": 115, "level": 4}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "A review of Central Forest Reserves management revealed the following;", "page": 115, "level": 2}}, {"headings_1": {"content": "The National Forestry Authority has the mandate to develop and manage all central forest reserves, and establish procedures for sustainable utilization of Uganda\u2019s forest resources", "page": 115, "level": 4}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "submitted to MoLHUD for cancellation, only 2 had been cancelled by the end of", "metadata": {"headings": [{"headings_0": {"content": "submitted to MoLHUD for cancellation, only 2 had been cancelled by the end of", "page": 115, "level": 2}}, {"headings_1": {"content": "A review of Central Forest Reserves management revealed the following;", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the FY 2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "submitted to MoLHUD for cancellation, only 2 had been cancelled by the end of", "page": 115, "level": 2}}, {"headings_1": {"content": "A review of Central Forest Reserves management revealed the following;", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There were un-demarcated external Forest Boundaries.\n- There was a delay in approval of Eco-Tourism Guidelines which has been outstanding since their development in April 2014.\n- There were six unlicensed eco-tourism sites in Kajjansi and Lutoboka CFRs.", "metadata": {"headings": [{"headings_0": {"content": "submitted to MoLHUD for cancellation, only 2 had been cancelled by the end of", "page": 115, "level": 2}}, {"headings_1": {"content": "A review of Central Forest Reserves management revealed the following;", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer attributed this to the inadequate CFRs monitoring systems characterized by poorly facilitated Law Enforcement personnel, and poor state and", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed this to the inadequate CFRs monitoring systems characterized by poorly facilitated Law Enforcement personnel, and poor state and", "page": 115, "level": 4}}, {"headings_1": {"content": "submitted to MoLHUD for cancellation, only 2 had been cancelled by the end of", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inadequate forest management infrastructure and equipment. \n115", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed this to the inadequate CFRs monitoring systems characterized by poorly facilitated Law Enforcement personnel, and poor state and", "page": 115, "level": 4}}, {"headings_1": {"content": "submitted to MoLHUD for cancellation, only 2 had been cancelled by the end of", "page": 115, "level": 2}}, [{"headings_0": {"content": "The Accounting Officer attributed this to the inadequate CFRs monitoring systems characterized by poorly facilitated Law Enforcement personnel, and poor state and", "page": 115, "level": 4}}, {"headings_1": {"content": "submitted to MoLHUD for cancellation, only 2 had been cancelled by the end of", "page": 115, "level": 2}}]], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED, MoLHUD, and other relevant", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with MoFPED, MoLHUD, and other relevant", "page": 116, "level": 2}}, {"headings_1": {"content": "The Accounting Officer attributed this to the inadequate CFRs monitoring systems characterized by poorly facilitated Law Enforcement personnel, and poor state and", "page": 115, "level": 4}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "stakeholders to secure funding and enhance management of CFRs as they provide valuable environmental services and help maintain natural ecosystems.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with MoFPED, MoLHUD, and other relevant", "page": 116, "level": 2}}, {"headings_1": {"content": "The Accounting Officer attributed this to the inadequate CFRs monitoring systems characterized by poorly facilitated Law Enforcement personnel, and poor state and", "page": 115, "level": 4}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.11DEVELOPMENT PLAN IMPLEMENTATION PROGRAMME a) Revenue Collection performance", "metadata": {"headings": [{"headings_0": {"content": "3.2.11DEVELOPMENT PLAN IMPLEMENTATION PROGRAMME a) Revenue Collection performance", "page": 116, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise with MoFPED, MoLHUD, and other relevant", "page": 116, "level": 2}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In FY 22/23, the Uganda Revenue Authority collected UGX.25.752Tn against a target of UGX.25.695Tn, leading to a surplus of UGX.57Bn. The Authority increased revenue collection by UGX 3.654Tn (14.2%) from UGX.22.098Tn in FY 21/22.", "metadata": {"headings": [{"headings_0": {"content": "In FY 22/23, the Uganda Revenue Authority collected UGX.25.752Tn against a target of UGX.25.695Tn, leading to a surplus of UGX.57Bn. The Authority increased revenue collection by UGX 3.654Tn (14.2%) from UGX.22.098Tn in FY 21/22.", "page": 116, "level": 4}}, {"headings_1": {"content": "3.2.11DEVELOPMENT PLAN IMPLEMENTATION PROGRAMME a) Revenue Collection performance", "page": 116, "level": 5}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The GDP grew from UGX. 162.750Tn to UGX184.895Tn. This implies the Tax to GDP of", "metadata": {"headings": [{"headings_0": {"content": "The GDP grew from UGX. 162.750Tn to UGX184.895Tn. This implies the Tax to GDP of", "page": 116, "level": 2}}, {"headings_1": {"content": "In FY 22/23, the Uganda Revenue Authority collected UGX.25.752Tn against a target of UGX.25.695Tn, leading to a surplus of UGX.57Bn. The Authority increased revenue collection by UGX 3.654Tn (14.2%) from UGX.22.098Tn in FY 21/22.", "page": 116, "level": 4}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "13.92 which is still below the desired 15%.", "metadata": {"headings": [{"headings_0": {"content": "The GDP grew from UGX. 162.750Tn to UGX184.895Tn. This implies the Tax to GDP of", "page": 116, "level": 2}}, {"headings_1": {"content": "In FY 22/23, the Uganda Revenue Authority collected UGX.25.752Tn against a target of UGX.25.695Tn, leading to a surplus of UGX.57Bn. The Authority increased revenue collection by UGX 3.654Tn (14.2%) from UGX.22.098Tn in FY 21/22.", "page": 116, "level": 4}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The performance of URA is commendable however, management should enhance its", "metadata": {"headings": [{"headings_0": {"content": "The performance of URA is commendable however, management should enhance its", "page": 116, "level": 2}}, {"headings_1": {"content": "The GDP grew from UGX. 162.750Tn to UGX184.895Tn. This implies the Tax to GDP of", "page": 116, "level": 2}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "strategies to ensure sustainable growth of revenue collection to attain a commended tax- to-GDP ratio.", "metadata": {"headings": [{"headings_0": {"content": "The performance of URA is commendable however, management should enhance its", "page": 116, "level": 2}}, {"headings_1": {"content": "The GDP grew from UGX. 162.750Tn to UGX184.895Tn. This implies the Tax to GDP of", "page": 116, "level": 2}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 116, "level": 5}}, {"headings_1": {"content": "The performance of URA is commendable however, management should enhance its", "page": 116, "level": 2}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Inadequacies in revenue collections from minerals", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 116, "level": 5}}, {"headings_1": {"content": "The performance of URA is commendable however, management should enhance its", "page": 116, "level": 2}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i) Absence of Tax Assessment and Payment on Exportation of Certain Minerals", "metadata": {"headings": [{"headings_0": {"content": "(i) Absence of Tax Assessment and Payment on Exportation of Certain Minerals", "page": 116, "level": 5}}, {"headings_1": {"content": "b)", "page": 116, "level": 5}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A review of URA systems (ASYCUDA) revealed that 22 mineral categories exported other", "metadata": {"headings": [{"headings_0": {"content": "A review of URA systems (ASYCUDA) revealed that 22 mineral categories exported other", "page": 116, "level": 2}}, {"headings_1": {"content": "(i) Absence of Tax Assessment and Payment on Exportation of Certain Minerals", "page": 116, "level": 5}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "than Gold, in 6,469 instances worth UGX.72.490Bn were exported without any tax assessment and payment of the resultant taxes.", "metadata": {"headings": [{"headings_0": {"content": "A review of URA systems (ASYCUDA) revealed that 22 mineral categories exported other", "page": 116, "level": 2}}, {"headings_1": {"content": "(i) Absence of Tax Assessment and Payment on Exportation of Certain Minerals", "page": 116, "level": 5}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Commissioner General attributed the occurrence to a lack of enabling Law to", "metadata": {"headings": [{"headings_0": {"content": "The Commissioner General attributed the occurrence to a lack of enabling Law to", "page": 116, "level": 2}}, {"headings_1": {"content": "A review of URA systems (ASYCUDA) revealed that 22 mineral categories exported other", "page": 116, "level": 2}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "facilitate the collection of export levies for the listed minerals.", "metadata": {"headings": [{"headings_0": {"content": "The Commissioner General attributed the occurrence to a lack of enabling Law to", "page": 116, "level": 2}}, {"headings_1": {"content": "A review of URA systems (ASYCUDA) revealed that 22 mineral categories exported other", "page": 116, "level": 2}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The government should enhance the existing laws and policies to facilitate the collection", "metadata": {"headings": [{"headings_0": {"content": "The government should enhance the existing laws and policies to facilitate the collection", "page": 116, "level": 2}}, {"headings_1": {"content": "The Commissioner General attributed the occurrence to a lack of enabling Law to", "page": 116, "level": 2}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of revenue from all minerals exported.", "metadata": {"headings": [{"headings_0": {"content": "The government should enhance the existing laws and policies to facilitate the collection", "page": 116, "level": 2}}, {"headings_1": {"content": "The Commissioner General attributed the occurrence to a lack of enabling Law to", "page": 116, "level": 2}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii) Irregular Exportation of Unprocessed Minerals", "metadata": {"headings": [{"headings_0": {"content": "(ii) Irregular Exportation of Unprocessed Minerals", "page": 116, "level": 5}}, {"headings_1": {"content": "The government should enhance the existing laws and policies to facilitate the collection", "page": 116, "level": 2}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In a letter dated 24th November 2011, H.E. the President of Uganda imposed a moratorium on the export of unprocessed iron ore and other minerals. However, a review of export data from ASYCUDA for the FY 2022/2023 revealed several instances whereby", "metadata": {"headings": [{"headings_0": {"content": "In a letter dated 24th November 2011, H.E. the President of Uganda imposed a moratorium on the export of unprocessed iron ore and other minerals. However, a review of export data from ASYCUDA for the FY 2022/2023 revealed several instances whereby", "page": 116, "level": 4}}, {"headings_1": {"content": "(ii) Irregular Exportation of Unprocessed Minerals", "page": 116, "level": 5}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "consignments of unprocessed minerals were made and subsequently exported despite the presidential directive. \nI was not given any evidence to confirm whether there was a special permit to allow these exports. Non-compliance on exports of unprocessed minerals leads to loss of revenue and denies the Country the opportunity to add value to the minerals as well as the development of the backward and forward linkages.", "metadata": {"headings": [{"headings_0": {"content": "In a letter dated 24th November 2011, H.E. the President of Uganda imposed a moratorium on the export of unprocessed iron ore and other minerals. However, a review of export data from ASYCUDA for the FY 2022/2023 revealed several instances whereby", "page": 116, "level": 4}}, {"headings_1": {"content": "(ii) Irregular Exportation of Unprocessed Minerals", "page": 116, "level": 5}}, [{"headings_0": {"content": "In a letter dated 24th November 2011, H.E. the President of Uganda imposed a moratorium on the export of unprocessed iron ore and other minerals. However, a review of export data from ASYCUDA for the FY 2022/2023 revealed several instances whereby", "page": 116, "level": 4}}, {"headings_1": {"content": "(ii) Irregular Exportation of Unprocessed Minerals", "page": 116, "level": 5}}]], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "URA Management explained that the Mining and Minerals Act 2022 repealed the Mining Act 2003 which imposed an export levy of 10% for unprocessed mineral exports. The Mining and Minerals Act of 2022 does not define the terms; \u201cprocessed minerals\u201d and", "metadata": {"headings": [{"headings_0": {"content": "URA Management explained that the Mining and Minerals Act 2022 repealed the Mining Act 2003 which imposed an export levy of 10% for unprocessed mineral exports. The Mining and Minerals Act of 2022 does not define the terms; \u201cprocessed minerals\u201d and", "page": 116, "level": 4}}, {"headings_1": {"content": "In a letter dated 24th November 2011, H.E. the President of Uganda imposed a moratorium on the export of unprocessed iron ore and other minerals. However, a review of export data from ASYCUDA for the FY 2022/2023 revealed several instances whereby", "page": 116, "level": 4}}], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "\u201cunprocessed minerals\u201d, which therefore brings ambiguity in the treatment of such cases. \n116", "metadata": {"headings": [{"headings_0": {"content": "URA Management explained that the Mining and Minerals Act 2022 repealed the Mining Act 2003 which imposed an export levy of 10% for unprocessed mineral exports. The Mining and Minerals Act of 2022 does not define the terms; \u201cprocessed minerals\u201d and", "page": 116, "level": 4}}, {"headings_1": {"content": "In a letter dated 24th November 2011, H.E. the President of Uganda imposed a moratorium on the export of unprocessed iron ore and other minerals. However, a review of export data from ASYCUDA for the FY 2022/2023 revealed several instances whereby", "page": 116, "level": 4}}, [{"headings_0": {"content": "URA Management explained that the Mining and Minerals Act 2022 repealed the Mining Act 2003 which imposed an export levy of 10% for unprocessed mineral exports. The Mining and Minerals Act of 2022 does not define the terms; \u201cprocessed minerals\u201d and", "page": 116, "level": 4}}, {"headings_1": {"content": "In a letter dated 24th November 2011, H.E. the President of Uganda imposed a moratorium on the export of unprocessed iron ore and other minerals. However, a review of export data from ASYCUDA for the FY 2022/2023 revealed several instances whereby", "page": 116, "level": 4}}]], "page": 116, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The government should urgently review the existing legal framework with a view to ensuring that the Country benefits from its minerals.", "metadata": {"headings": [{"headings_0": {"content": "The government should urgently review the existing legal framework with a view to ensuring that the Country benefits from its minerals.", "page": 117, "level": 4}}, {"headings_1": {"content": "URA Management explained that the Mining and Minerals Act 2022 repealed the Mining Act 2003 which imposed an export levy of 10% for unprocessed mineral exports. The Mining and Minerals Act of 2022 does not define the terms; \u201cprocessed minerals\u201d and", "page": 116, "level": 4}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iii) Inability to Collect Taxes on Gold Exportation", "metadata": {"headings": [{"headings_0": {"content": "(iii) Inability to Collect Taxes on Gold Exportation", "page": 117, "level": 5}}, {"headings_1": {"content": "The government should urgently review the existing legal framework with a view to ensuring that the Country benefits from its minerals.", "page": 117, "level": 4}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Mining and Minerals (Export Levy on Refined Gold) Regulations, 2023 imposes a levy of USD 200 per Kilogram on processed gold to be exported outside Uganda. The Regulations were valid from the 1st of July 2021 to the 30th of June 2023.", "metadata": {"headings": [{"headings_0": {"content": "The Mining and Minerals (Export Levy on Refined Gold) Regulations, 2023 imposes a levy of USD 200 per Kilogram on processed gold to be exported outside Uganda. The Regulations were valid from the 1st of July 2021 to the 30th of June 2023.", "page": 117, "level": 4}}, {"headings_1": {"content": "(iii) Inability to Collect Taxes on Gold Exportation", "page": 117, "level": 5}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "For the period of validity of the Regulations (i.e. financial years: 2021-2022 and 2022 - 2023), I was provided with a summary of all processed Gold exports on which the outstanding levy, at the rate of United States Dollars two hundred per kilogram of processed Gold was expected. The exports in 2021/2022 weighed 30,189.71 Kilograms", "metadata": {"headings": [{"headings_0": {"content": "For the period of validity of the Regulations (i.e. financial years: 2021-2022 and 2022 - 2023), I was provided with a summary of all processed Gold exports on which the outstanding levy, at the rate of United States Dollars two hundred per kilogram of processed Gold was expected. The exports in 2021/2022 weighed 30,189.71 Kilograms", "page": 117, "level": 4}}, {"headings_1": {"content": "The Mining and Minerals (Export Levy on Refined Gold) Regulations, 2023 imposes a levy of USD 200 per Kilogram on processed gold to be exported outside Uganda. The Regulations were valid from the 1st of July 2021 to the 30th of June 2023.", "page": 117, "level": 4}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and those in 2022/2023 were 40,648.2 kilograms, making a total of 70,837.91 kilograms. This translates to USD 14,167,582 equivalent to UGX.52.238Bn that was not collected contrary to Mining and Minerals (Export Levy on Refined Gold) Regulations, 2023.", "metadata": {"headings": [{"headings_0": {"content": "For the period of validity of the Regulations (i.e. financial years: 2021-2022 and 2022 - 2023), I was provided with a summary of all processed Gold exports on which the outstanding levy, at the rate of United States Dollars two hundred per kilogram of processed Gold was expected. The exports in 2021/2022 weighed 30,189.71 Kilograms", "page": 117, "level": 4}}, {"headings_1": {"content": "The Mining and Minerals (Export Levy on Refined Gold) Regulations, 2023 imposes a levy of USD 200 per Kilogram on processed gold to be exported outside Uganda. The Regulations were valid from the 1st of July 2021 to the 30th of June 2023.", "page": 117, "level": 4}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The uncollected revenue denies the Government resources to deliver services.", "metadata": {"headings": [{"headings_0": {"content": "The uncollected revenue denies the Government resources to deliver services.", "page": 117, "level": 2}}, {"headings_1": {"content": "For the period of validity of the Regulations (i.e. financial years: 2021-2022 and 2022 - 2023), I was provided with a summary of all processed Gold exports on which the outstanding levy, at the rate of United States Dollars two hundred per kilogram of processed Gold was expected. The exports in 2021/2022 weighed 30,189.71 Kilograms", "page": 117, "level": 4}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "URA explained that an interim order was issued restraining it from enforcing the Statutory Instrument.", "metadata": {"headings": [{"headings_0": {"content": "URA explained that an interim order was issued restraining it from enforcing the Statutory Instrument.", "page": 117, "level": 4}}, {"headings_1": {"content": "The uncollected revenue denies the Government resources to deliver services.", "page": 117, "level": 2}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The government should keenly follow up on this matter to its immediate and logical", "metadata": {"headings": [{"headings_0": {"content": "The government should keenly follow up on this matter to its immediate and logical", "page": 117, "level": 2}}, {"headings_1": {"content": "URA explained that an interim order was issued restraining it from enforcing the Statutory Instrument.", "page": 117, "level": 4}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "conclusion. Meanwhile, the Government should track all Gold exports to ensure the accuracy of the records to facilitate tax assessment and collection pending the disposal of the Case.", "metadata": {"headings": [{"headings_0": {"content": "The government should keenly follow up on this matter to its immediate and logical", "page": 117, "level": 2}}, {"headings_1": {"content": "URA explained that an interim order was issued restraining it from enforcing the Statutory Instrument.", "page": 117, "level": 4}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In addition, the legal framework should be reviewed.", "metadata": {"headings": [{"headings_0": {"content": "In addition, the legal framework should be reviewed.", "page": 117, "level": 2}}, {"headings_1": {"content": "The government should keenly follow up on this matter to its immediate and logical", "page": 117, "level": 2}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "3.2.12PRIVATE SECTOR DEVELOPMENT PROGRAMME a) Public Debt Management", "metadata": {"headings": [{"headings_0": {"content": "3.2.12PRIVATE SECTOR DEVELOPMENT PROGRAMME a) Public Debt Management", "page": 117, "level": 5}}, {"headings_1": {"content": "In addition, the legal framework should be reviewed.", "page": 117, "level": 2}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Status of Public Debt Portfolio", "metadata": {"headings": [{"headings_0": {"content": "(i) Status of Public Debt Portfolio", "page": 117, "level": 5}}, {"headings_1": {"content": "3.2.12PRIVATE SECTOR DEVELOPMENT PROGRAMME a) Public Debt Management", "page": 117, "level": 5}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The total public debt as at 30th June 2023 stood at UGX.96.168Tn, comprising of", "metadata": {"headings": [{"headings_0": {"content": "The total public debt as at 30th June 2023 stood at UGX.96.168Tn, comprising of", "page": 117, "level": 2}}, {"headings_1": {"content": "(i) Status of Public Debt Portfolio", "page": 117, "level": 5}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Domestic Debt Stock of UGX.43.696Tn (45.4%) and the External Debt Stock of", "metadata": {"headings": [{"headings_0": {"content": "The total public debt as at 30th June 2023 stood at UGX.96.168Tn, comprising of", "page": 117, "level": 2}}, {"headings_1": {"content": "(i) Status of Public Debt Portfolio", "page": 117, "level": 5}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.52.472Tn. (54.6%) This represents an increase of UGX.9.329Tn, equivalent to 10.74% compared to UGX.86.839Tn as at 30th June 2022. The table below shows the", "metadata": {"headings": [{"headings_0": {"content": "UGX.52.472Tn. (54.6%) This represents an increase of UGX.9.329Tn, equivalent to 10.74% compared to UGX.86.839Tn as at 30th June 2022. The table below shows the", "page": 117, "level": 4}}, {"headings_1": {"content": "The total public debt as at 30th June 2023 stood at UGX.96.168Tn, comprising of", "page": 117, "level": 2}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "details;", "metadata": {"headings": [{"headings_0": {"content": "UGX.52.472Tn. (54.6%) This represents an increase of UGX.9.329Tn, equivalent to 10.74% compared to UGX.86.839Tn as at 30th June 2022. The table below shows the", "page": 117, "level": 4}}, {"headings_1": {"content": "The total public debt as at 30th June 2023 stood at UGX.96.168Tn, comprising of", "page": 117, "level": 2}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 34: Table Showing Government Debt", "metadata": {"headings": [{"headings_0": {"content": "Table 34: Table Showing Government Debt", "page": 117, "level": 2}}, {"headings_1": {"content": "UGX.52.472Tn. (54.6%) This represents an increase of UGX.9.329Tn, equivalent to 10.74% compared to UGX.86.839Tn as at 30th June 2022. The table below shows the", "page": 117, "level": 4}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["June 2023", "43,696", "52,472", "96,168", "10.74%"], ["June 2022", "38,376", "48,463", "86,839", "15.60%"], ["June 2021", "30,806", "44,313", "75,119", "32.04%"], ["June 2020", "17,975", "38,196", "56,892", "23.5%"], ["June 2019", "15,221", "30,905", "46,057", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Table 34: Table Showing Government Debt", "page": 117, "level": 2}}, {"headings_1": {"content": "UGX.52.472Tn. (54.6%) This represents an increase of UGX.9.329Tn, equivalent to 10.74% compared to UGX.86.839Tn as at 30th June 2022. The table below shows the", "page": 117, "level": 4}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Financial year ended", "Domestic debt (UGX Bn)", "Foreign debt (UGX Bn)", "Total (UGX Bn)", "% change"], "type": "table"}}, {"content": "117 \nFrom the above, it was noted that there has been a consistent increase in the total debt as evidenced by an increase of 107% in the five years from 2018/19 of UGX.46 Tn, to UGX.96.168Tn as at 30 th June 2023. Relatedly, the GDP grew from UGX.132.090Tn", "metadata": {"headings": [{"headings_0": {"content": "Table 34: Table Showing Government Debt", "page": 117, "level": 2}}, {"headings_1": {"content": "UGX.52.472Tn. (54.6%) This represents an increase of UGX.9.329Tn, equivalent to 10.74% compared to UGX.86.839Tn as at 30th June 2022. The table below shows the", "page": 117, "level": 4}}, [{"headings_0": {"content": "Table 34: Table Showing Government Debt", "page": 117, "level": 2}}, {"headings_1": {"content": "UGX.52.472Tn. (54.6%) This represents an increase of UGX.9.329Tn, equivalent to 10.74% compared to UGX.86.839Tn as at 30th June 2022. The table below shows the", "page": 117, "level": 4}}]], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(2018/2019) to UGX.184.895Tn (22/23) in the same period representing an increased growth of UGX.52.805Tn (39.98%). This implies that the public debt is growing at a higher rate than GDP. The increase in the debt is due to increased Government", "metadata": {"headings": [{"headings_0": {"content": "(2018/2019) to UGX.184.895Tn (22/23) in the same period representing an increased growth of UGX.52.805Tn (39.98%). This implies that the public debt is growing at a higher rate than GDP. The increase in the debt is due to increased Government", "page": 118, "level": 4}}, {"headings_1": {"content": "Table 34: Table Showing Government Debt", "page": 117, "level": 2}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "expenditure compared to the domestic revenue to fianc\u00e9 the fiscal deficit.", "metadata": {"headings": [{"headings_0": {"content": "(2018/2019) to UGX.184.895Tn (22/23) in the same period representing an increased growth of UGX.52.805Tn (39.98%). This implies that the public debt is growing at a higher rate than GDP. The increase in the debt is due to increased Government", "page": 118, "level": 4}}, {"headings_1": {"content": "Table 34: Table Showing Government Debt", "page": 117, "level": 2}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The increasing trend in the government debt position compromises the Government\u2019s", "metadata": {"headings": [{"headings_0": {"content": "The increasing trend in the government debt position compromises the Government\u2019s", "page": 118, "level": 2}}, {"headings_1": {"content": "(2018/2019) to UGX.184.895Tn (22/23) in the same period representing an increased growth of UGX.52.805Tn (39.98%). This implies that the public debt is growing at a higher rate than GDP. The increase in the debt is due to increased Government", "page": 118, "level": 4}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "position to repay the debt and deliver services to the citizens.", "metadata": {"headings": [{"headings_0": {"content": "The increasing trend in the government debt position compromises the Government\u2019s", "page": 118, "level": 2}}, {"headings_1": {"content": "(2018/2019) to UGX.184.895Tn (22/23) in the same period representing an increased growth of UGX.52.805Tn (39.98%). This implies that the public debt is growing at a higher rate than GDP. The increase in the debt is due to increased Government", "page": 118, "level": 4}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The government is advised to review its debt strategy with a view to containing the", "metadata": {"headings": [{"headings_0": {"content": "The government is advised to review its debt strategy with a view to containing the", "page": 118, "level": 2}}, {"headings_1": {"content": "The increasing trend in the government debt position compromises the Government\u2019s", "page": 118, "level": 2}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "upward growth of debt.", "metadata": {"headings": [{"headings_0": {"content": "The government is advised to review its debt strategy with a view to containing the", "page": 118, "level": 2}}, {"headings_1": {"content": "The increasing trend in the government debt position compromises the Government\u2019s", "page": 118, "level": 2}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i) Analysis of External Debt", "metadata": {"headings": [{"headings_0": {"content": "(i) Analysis of External Debt", "page": 118, "level": 5}}, {"headings_1": {"content": "The government is advised to review its debt strategy with a view to containing the", "page": 118, "level": 2}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "metadata": {"headings": [{"headings_0": {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "page": 118, "level": 2}}, {"headings_1": {"content": "(i) Analysis of External Debt", "page": 118, "level": 5}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(UGX.32,426Bn), Bilateral Creditors (UGX.12,899Bn) and Commercial Banks (UGX.7,145Bn). \nAnalysis of the trend of external debt over the last five years revealed a linear growth in", "metadata": {"headings": [{"headings_0": {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "page": 118, "level": 2}}, {"headings_1": {"content": "(i) Analysis of External Debt", "page": 118, "level": 5}}, [{"headings_0": {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "page": 118, "level": 2}}, {"headings_1": {"content": "(i) Analysis of External Debt", "page": 118, "level": 5}}]], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the level of external debt over the years. There has been a consistent increase from", "metadata": {"headings": [{"headings_0": {"content": "the level of external debt over the years. There has been a consistent increase from", "page": 118, "level": 2}}, {"headings_1": {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "page": 118, "level": 2}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UGX.30.9Tn in the Financial Year 2018/19 to UGX.52.47Tn in 2022/23, representing an overall growth of 77.9% over the period.", "metadata": {"headings": [{"headings_0": {"content": "the level of external debt over the years. There has been a consistent increase from", "page": 118, "level": 2}}, {"headings_1": {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "page": 118, "level": 2}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The major driver of the external debt growth is to finance the budget. (Budget support)", "metadata": {"headings": [{"headings_0": {"content": "The major driver of the external debt growth is to finance the budget. (Budget support)", "page": 118, "level": 2}}, {"headings_1": {"content": "the level of external debt over the years. There has been a consistent increase from", "page": 118, "level": 2}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The servicing of public debt may not be sustainable in the short and medium term if not checked.", "metadata": {"headings": [{"headings_0": {"content": "The major driver of the external debt growth is to finance the budget. (Budget support)", "page": 118, "level": 2}}, {"headings_1": {"content": "the level of external debt over the years. There has been a consistent increase from", "page": 118, "level": 2}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The government is advised to review its priorities in order to reduce expenditure and", "metadata": {"headings": [{"headings_0": {"content": "The government is advised to review its priorities in order to reduce expenditure and", "page": 118, "level": 2}}, {"headings_1": {"content": "The major driver of the external debt growth is to finance the budget. (Budget support)", "page": 118, "level": 2}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "enhance its domestic revenue mobilization strategies to reduce reliance on public debt.", "metadata": {"headings": [{"headings_0": {"content": "The government is advised to review its priorities in order to reduce expenditure and", "page": 118, "level": 2}}, {"headings_1": {"content": "The major driver of the external debt growth is to finance the budget. (Budget support)", "page": 118, "level": 2}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii) Domestic Debt Stock", "metadata": {"headings": [{"headings_0": {"content": "(ii) Domestic Debt Stock", "page": 118, "level": 5}}, {"headings_1": {"content": "The government is advised to review its priorities in order to reduce expenditure and", "page": 118, "level": 2}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Domestic debt portfolio constituting of long (Treasury Bonds) and short-term borrowings (Treasury Bills and Government overdraft/temporary advances) stood at UGX.33.25Tn", "metadata": {"headings": [{"headings_0": {"content": "Domestic debt portfolio constituting of long (Treasury Bonds) and short-term borrowings (Treasury Bills and Government overdraft/temporary advances) stood at UGX.33.25Tn", "page": 118, "level": 4}}, {"headings_1": {"content": "(ii) Domestic Debt Stock", "page": 118, "level": 5}}], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "as of 30th June 2023 compared to UGX.15.5tn in the FY 2018/19 indicating a growth of UGX.17.5tn representing 58.38% over the 5 years. \n118 \nTrends for the past five years of the domestic debt portfolio are illustrated below;", "metadata": {"headings": [{"headings_0": {"content": "Domestic debt portfolio constituting of long (Treasury Bonds) and short-term borrowings (Treasury Bills and Government overdraft/temporary advances) stood at UGX.33.25Tn", "page": 118, "level": 4}}, {"headings_1": {"content": "(ii) Domestic Debt Stock", "page": 118, "level": 5}}, [{"headings_0": {"content": "Domestic debt portfolio constituting of long (Treasury Bonds) and short-term borrowings (Treasury Bills and Government overdraft/temporary advances) stood at UGX.33.25Tn", "page": 118, "level": 4}}, {"headings_1": {"content": "(ii) Domestic Debt Stock", "page": 118, "level": 5}}], [{"headings_0": {"content": "Domestic debt portfolio constituting of long (Treasury Bonds) and short-term borrowings (Treasury Bills and Government overdraft/temporary advances) stood at UGX.33.25Tn", "page": 118, "level": 4}}, {"headings_1": {"content": "(ii) Domestic Debt Stock", "page": 118, "level": 5}}]], "page": 118, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "As indicated in the chart above, the domestic debt remains high and may crowd out private investment. This keeps the cost of borrowing high for the business community.", "metadata": {"headings": [{"headings_0": {"content": "As indicated in the chart above, the domestic debt remains high and may crowd out private investment. This keeps the cost of borrowing high for the business community.", "page": 119, "level": 4}}, {"headings_1": {"content": "Domestic debt portfolio constituting of long (Treasury Bonds) and short-term borrowings (Treasury Bills and Government overdraft/temporary advances) stood at UGX.33.25Tn", "page": 118, "level": 4}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The government should consider initiating steps to reverse this trend and ensure fiscal", "metadata": {"headings": [{"headings_0": {"content": "The government should consider initiating steps to reverse this trend and ensure fiscal", "page": 119, "level": 2}}, {"headings_1": {"content": "As indicated in the chart above, the domestic debt remains high and may crowd out private investment. This keeps the cost of borrowing high for the business community.", "page": 119, "level": 4}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "budget discipline and promptly servicing a portion of such domestic obligations including interests.", "metadata": {"headings": [{"headings_0": {"content": "The government should consider initiating steps to reverse this trend and ensure fiscal", "page": 119, "level": 2}}, {"headings_1": {"content": "As indicated in the chart above, the domestic debt remains high and may crowd out private investment. This keeps the cost of borrowing high for the business community.", "page": 119, "level": 4}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i) Assessment of debt sustainability", "metadata": {"headings": [{"headings_0": {"content": "(i) Assessment of debt sustainability", "page": 119, "level": 5}}, {"headings_1": {"content": "The government should consider initiating steps to reverse this trend and ensure fiscal", "page": 119, "level": 2}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Debt to GDP ratio is a measure that compares what a country owes (total debt) and", "metadata": {"headings": [{"headings_0": {"content": "(i) Assessment of debt sustainability", "page": 119, "level": 5}}, {"headings_1": {"content": "The government should consider initiating steps to reverse this trend and ensure fiscal", "page": 119, "level": 2}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "what it produces (manufactures or a service provided). The ratio reliably indicates a", "metadata": {"headings": [{"headings_0": {"content": "what it produces (manufactures or a service provided). The ratio reliably indicates a", "page": 119, "level": 2}}, {"headings_1": {"content": "(i) Assessment of debt sustainability", "page": 119, "level": 5}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "country\u2019s ability to pay back its debt. A high debt-to-GDP ratio may make it more difficult", "metadata": {"headings": [{"headings_0": {"content": "what it produces (manufactures or a service provided). The ratio reliably indicates a", "page": 119, "level": 2}}, {"headings_1": {"content": "(i) Assessment of debt sustainability", "page": 119, "level": 5}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "for a Country to pay both internal and external debt and may lead creditors to", "metadata": {"headings": [{"headings_0": {"content": "for a Country to pay both internal and external debt and may lead creditors to", "page": 119, "level": 2}}, {"headings_1": {"content": "what it produces (manufactures or a service provided). The ratio reliably indicates a", "page": 119, "level": 2}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "seek higher interest rates to compensate for financing risk due to likely default or unnecessary debt extension.", "metadata": {"headings": [{"headings_0": {"content": "for a Country to pay both internal and external debt and may lead creditors to", "page": 119, "level": 2}}, {"headings_1": {"content": "what it produces (manufactures or a service provided). The ratio reliably indicates a", "page": 119, "level": 2}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, developing countries are more", "metadata": {"headings": [{"headings_0": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, developing countries are more", "page": 119, "level": 4}}, {"headings_1": {"content": "for a Country to pay both internal and external debt and may lead creditors to", "page": 119, "level": 2}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "prone to economic shocks and exchange rate risk, thus advising on a 50% threshold.", "metadata": {"headings": [{"headings_0": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, developing countries are more", "page": 119, "level": 4}}, {"headings_1": {"content": "for a Country to pay both internal and external debt and may lead creditors to", "page": 119, "level": 2}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Objective 1 of the Charter for Fiscal Responsibility of Uganda (FY2021/22 \u2013 FY2025/26)", "metadata": {"headings": [{"headings_0": {"content": "Objective 1 of the Charter for Fiscal Responsibility of Uganda (FY2021/22 \u2013 FY2025/26)", "page": 119, "level": 2}}, {"headings_1": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, developing countries are more", "page": 119, "level": 4}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "targeted the total Public debt in Nominal terms to be reduced to below 50% of GDP by the financial year 2025/26. The charter specifically indicated that the debt-to-GDP ratio", "metadata": {"headings": [{"headings_0": {"content": "Objective 1 of the Charter for Fiscal Responsibility of Uganda (FY2021/22 \u2013 FY2025/26)", "page": 119, "level": 2}}, {"headings_1": {"content": "Though the IMF has recommended 50% as the point of safety, many developed countries have gone up to 200%. However, according to the IMF, developing countries are more", "page": 119, "level": 4}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "in the FY 2022/23 to be 53.1%.", "metadata": {"headings": [{"headings_0": {"content": "in the FY 2022/23 to be 53.1%.", "page": 119, "level": 2}}, {"headings_1": {"content": "Objective 1 of the Charter for Fiscal Responsibility of Uganda (FY2021/22 \u2013 FY2025/26)", "page": 119, "level": 2}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A re-computation of Uganda\u2019s Debt to GDP ratio revealed a consistent linear growth over", "metadata": {"headings": [{"headings_0": {"content": "A re-computation of Uganda\u2019s Debt to GDP ratio revealed a consistent linear growth over", "page": 119, "level": 2}}, {"headings_1": {"content": "in the FY 2022/23 to be 53.1%.", "page": 119, "level": 2}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a period of five years and in the year under review, it was noted that the Debt to GDP", "metadata": {"headings": [{"headings_0": {"content": "A re-computation of Uganda\u2019s Debt to GDP ratio revealed a consistent linear growth over", "page": 119, "level": 2}}, {"headings_1": {"content": "in the FY 2022/23 to be 53.1%.", "page": 119, "level": 2}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "decreased by 5.56% from 51.92% to 46.36% in the FY 2021/22 and FY 2022/23", "metadata": {"headings": [{"headings_0": {"content": "decreased by 5.56% from 51.92% to 46.36% in the FY 2021/22 and FY 2022/23", "page": 119, "level": 2}}, {"headings_1": {"content": "A re-computation of Uganda\u2019s Debt to GDP ratio revealed a consistent linear growth over", "page": 119, "level": 2}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "respectively. The graph below illustrates the movement;", "metadata": {"headings": [{"headings_0": {"content": "decreased by 5.56% from 51.92% to 46.36% in the FY 2021/22 and FY 2022/23", "page": 119, "level": 2}}, {"headings_1": {"content": "A re-computation of Uganda\u2019s Debt to GDP ratio revealed a consistent linear growth over", "page": 119, "level": 2}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Although the government efforts have reduced the public debt to below the IMF", "metadata": {"headings": [{"headings_0": {"content": "Although the government efforts have reduced the public debt to below the IMF", "page": 119, "level": 2}}, {"headings_1": {"content": "decreased by 5.56% from 51.92% to 46.36% in the FY 2021/22 and FY 2022/23", "page": 119, "level": 2}}], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "recommended threshold, a lot needs to be done to sustain the downward trend. \n119", "metadata": {"headings": [{"headings_0": {"content": "Although the government efforts have reduced the public debt to below the IMF", "page": 119, "level": 2}}, {"headings_1": {"content": "decreased by 5.56% from 51.92% to 46.36% in the FY 2021/22 and FY 2022/23", "page": 119, "level": 2}}, [{"headings_0": {"content": "Although the government efforts have reduced the public debt to below the IMF", "page": 119, "level": 2}}, {"headings_1": {"content": "decreased by 5.56% from 51.92% to 46.36% in the FY 2021/22 and FY 2022/23", "page": 119, "level": 2}}]], "page": 119, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Government should review its interventions to sustain a downward of public debt", "metadata": {"headings": [{"headings_0": {"content": "The Government should review its interventions to sustain a downward of public debt", "page": 120, "level": 2}}, {"headings_1": {"content": "Although the government efforts have reduced the public debt to below the IMF", "page": 119, "level": 2}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and move towards self-sustainability.", "metadata": {"headings": [{"headings_0": {"content": "The Government should review its interventions to sustain a downward of public debt", "page": 120, "level": 2}}, {"headings_1": {"content": "Although the government efforts have reduced the public debt to below the IMF", "page": 119, "level": 2}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii) Implementation of Uganda Infrastructure Fiscal Transfers Program- UGIFT", "metadata": {"headings": [{"headings_0": {"content": "(ii) Implementation of Uganda Infrastructure Fiscal Transfers Program- UGIFT", "page": 120, "level": 5}}, {"headings_1": {"content": "The Government should review its interventions to sustain a downward of public debt", "page": 120, "level": 2}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Government of Uganda is implementing the Intergovernmental Fiscal Transfers (UGIFT) program results with the support of the World Bank to deepen fiscal decentralization by improving the Adequacy, Equity, and Effectiveness of financing and the oversight, management, and delivery of Local Government services in Education, Health, Water and Environment, and Agriculture (micro-scale irrigation), including refugees and their host communities. The World Bank has over the period FY 2018/19 to FY 2023/24 committed a total of US$500m to support decentralized services in Education, Health, Water and Environment, and Agriculture (micro-scale irrigation) as well as support interventions in Refugee host communities.", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda is implementing the Intergovernmental Fiscal Transfers (UGIFT) program results with the support of the World Bank to deepen fiscal decentralization by improving the Adequacy, Equity, and Effectiveness of financing and the oversight, management, and delivery of Local Government services in Education, Health, Water and Environment, and Agriculture (micro-scale irrigation), including refugees and their host communities. The World Bank has over the period FY 2018/19 to FY 2023/24 committed a total of US$500m to support decentralized services in Education, Health, Water and Environment, and Agriculture (micro-scale irrigation) as well as support interventions in Refugee host communities.", "page": 120, "level": 1}}, {"headings_1": {"content": "(ii) Implementation of Uganda Infrastructure Fiscal Transfers Program- UGIFT", "page": 120, "level": 5}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A review of the Program\u2019s implementation revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "A review of the Program\u2019s implementation revealed the following;", "page": 120, "level": 2}}, {"headings_1": {"content": "The Government of Uganda is implementing the Intergovernmental Fiscal Transfers (UGIFT) program results with the support of the World Bank to deepen fiscal decentralization by improving the Adequacy, Equity, and Effectiveness of financing and the oversight, management, and delivery of Local Government services in Education, Health, Water and Environment, and Agriculture (micro-scale irrigation), including refugees and their host communities. The World Bank has over the period FY 2018/19 to FY 2023/24 committed a total of US$500m to support decentralized services in Education, Health, Water and Environment, and Agriculture (micro-scale irrigation) as well as support interventions in Refugee host communities.", "page": 120, "level": 1}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Non-conformance to the Medium-Term Plan (MTP) Financing Targets of Local Service Delivery", "metadata": {"headings": [{"headings_0": {"content": "(i) Non-conformance to the Medium-Term Plan (MTP) Financing Targets of Local Service Delivery", "page": 120, "level": 5}}, {"headings_1": {"content": "A review of the Program\u2019s implementation revealed the following;", "page": 120, "level": 2}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Section 2.2.3 of the UGIFT Program Operations Manual linked the MTP to the financing", "metadata": {"headings": [{"headings_0": {"content": "Section 2.2.3 of the UGIFT Program Operations Manual linked the MTP to the financing", "page": 120, "level": 2}}, {"headings_1": {"content": "(i) Non-conformance to the Medium-Term Plan (MTP) Financing Targets of Local Service Delivery", "page": 120, "level": 5}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for local service delivery through uplifting transfers to the Local Government to realistically meet the costs for wage, non-wage recurrent spending and development", "metadata": {"headings": [{"headings_0": {"content": "Section 2.2.3 of the UGIFT Program Operations Manual linked the MTP to the financing", "page": 120, "level": 2}}, {"headings_1": {"content": "(i) Non-conformance to the Medium-Term Plan (MTP) Financing Targets of Local Service Delivery", "page": 120, "level": 5}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "spending on LG service delivery, the management and oversight of services in the sectors of Health, Education, Water and Environment, and Micro irrigation.", "metadata": {"headings": [{"headings_0": {"content": "spending on LG service delivery, the management and oversight of services in the sectors of Health, Education, Water and Environment, and Micro irrigation.", "page": 120, "level": 4}}, {"headings_1": {"content": "Section 2.2.3 of the UGIFT Program Operations Manual linked the MTP to the financing", "page": 120, "level": 2}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that the Project is ending in June 2024. However, a comparison of the reported", "metadata": {"headings": [{"headings_0": {"content": "spending on LG service delivery, the management and oversight of services in the sectors of Health, Education, Water and Environment, and Micro irrigation.", "page": 120, "level": 4}}, {"headings_1": {"content": "Section 2.2.3 of the UGIFT Program Operations Manual linked the MTP to the financing", "page": 120, "level": 2}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "financing and the MTP 2022/23 financing target indicated underfunding of UGX.170.5Bn", "metadata": {"headings": [{"headings_0": {"content": "financing and the MTP 2022/23 financing target indicated underfunding of UGX.170.5Bn", "page": 120, "level": 2}}, {"headings_1": {"content": "spending on LG service delivery, the management and oversight of services in the sectors of Health, Education, Water and Environment, and Micro irrigation.", "page": 120, "level": 4}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for the grants.", "metadata": {"headings": [{"headings_0": {"content": "financing and the MTP 2022/23 financing target indicated underfunding of UGX.170.5Bn", "page": 120, "level": 2}}, {"headings_1": {"content": "spending on LG service delivery, the management and oversight of services in the sectors of Health, Education, Water and Environment, and Micro irrigation.", "page": 120, "level": 4}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Failure to adhere to the financing targets may have negative implications for the intended", "metadata": {"headings": [{"headings_0": {"content": "Failure to adhere to the financing targets may have negative implications for the intended", "page": 120, "level": 2}}, {"headings_1": {"content": "financing and the MTP 2022/23 financing target indicated underfunding of UGX.170.5Bn", "page": 120, "level": 2}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "beneficiaries and funding of the project. The government risks losing World Bank funding.", "metadata": {"headings": [{"headings_0": {"content": "Failure to adhere to the financing targets may have negative implications for the intended", "page": 120, "level": 2}}, {"headings_1": {"content": "financing and the MTP 2022/23 financing target indicated underfunding of UGX.170.5Bn", "page": 120, "level": 2}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Project Management explained that in line with the UGIFT Medium-Term Plan for", "metadata": {"headings": [{"headings_0": {"content": "The Project Management explained that in line with the UGIFT Medium-Term Plan for", "page": 120, "level": 2}}, {"headings_1": {"content": "Failure to adhere to the financing targets may have negative implications for the intended", "page": 120, "level": 2}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "uplifting local government grants over the program period (Financial years 2017/18 to", "metadata": {"headings": [{"headings_0": {"content": "The Project Management explained that in line with the UGIFT Medium-Term Plan for", "page": 120, "level": 2}}, {"headings_1": {"content": "Failure to adhere to the financing targets may have negative implications for the intended", "page": 120, "level": 2}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2023/24), the Government was not able to meet the financing commitments in FY 2022/23 due to resource constraints. As a remedy, the Government through the Ministry of Finance, Planning and Economic Development (MoFPED), in consultation with relevant MDAs, submitted to the World Bank proposals for restructuring of the UGIFT Program. However, by the time of writing this report in December 2023, the restructuring of the UGIFT Program request had not been approved by the World Bank.", "metadata": {"headings": [{"headings_0": {"content": "2023/24), the Government was not able to meet the financing commitments in FY 2022/23 due to resource constraints. As a remedy, the Government through the Ministry of Finance, Planning and Economic Development (MoFPED), in consultation with relevant MDAs, submitted to the World Bank proposals for restructuring of the UGIFT Program. However, by the time of writing this report in December 2023, the restructuring of the UGIFT Program request had not been approved by the World Bank.", "page": 120, "level": 1}}, {"headings_1": {"content": "The Project Management explained that in line with the UGIFT Medium-Term Plan for", "page": 120, "level": 2}}], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The government should pursue the approvals to ensure that the planned interventions and objectives are satisfactorily implemented in delivering public service. \n120", "metadata": {"headings": [{"headings_0": {"content": "2023/24), the Government was not able to meet the financing commitments in FY 2022/23 due to resource constraints. As a remedy, the Government through the Ministry of Finance, Planning and Economic Development (MoFPED), in consultation with relevant MDAs, submitted to the World Bank proposals for restructuring of the UGIFT Program. However, by the time of writing this report in December 2023, the restructuring of the UGIFT Program request had not been approved by the World Bank.", "page": 120, "level": 1}}, {"headings_1": {"content": "The Project Management explained that in line with the UGIFT Medium-Term Plan for", "page": 120, "level": 2}}, [{"headings_0": {"content": "2023/24), the Government was not able to meet the financing commitments in FY 2022/23 due to resource constraints. As a remedy, the Government through the Ministry of Finance, Planning and Economic Development (MoFPED), in consultation with relevant MDAs, submitted to the World Bank proposals for restructuring of the UGIFT Program. However, by the time of writing this report in December 2023, the restructuring of the UGIFT Program request had not been approved by the World Bank.", "page": 120, "level": 1}}, {"headings_1": {"content": "The Project Management explained that in line with the UGIFT Medium-Term Plan for", "page": 120, "level": 2}}]], "page": 120, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii) Review of Assessment of the Performance of Disbursement-Linked Indicators (DLIs)", "metadata": {"headings": [{"headings_0": {"content": "(ii) Review of Assessment of the Performance of Disbursement-Linked Indicators (DLIs)", "page": 121, "level": 5}}, {"headings_1": {"content": "2023/24), the Government was not able to meet the financing commitments in FY 2022/23 due to resource constraints. As a remedy, the Government through the Ministry of Finance, Planning and Economic Development (MoFPED), in consultation with relevant MDAs, submitted to the World Bank proposals for restructuring of the UGIFT Program. However, by the time of writing this report in December 2023, the restructuring of the UGIFT Program request had not been approved by the World Bank.", "page": 120, "level": 1}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "According to the verification protocol contained in the program paper, DLI1 and DLI2 are", "metadata": {"headings": [{"headings_0": {"content": "According to the verification protocol contained in the program paper, DLI1 and DLI2 are", "page": 121, "level": 2}}, {"headings_1": {"content": "(ii) Review of Assessment of the Performance of Disbursement-Linked Indicators (DLIs)", "page": 121, "level": 5}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "supposed to be verified by the Independent Verification Agent, the Local Government", "metadata": {"headings": [{"headings_0": {"content": "According to the verification protocol contained in the program paper, DLI1 and DLI2 are", "page": 121, "level": 2}}, {"headings_1": {"content": "(ii) Review of Assessment of the Performance of Disbursement-Linked Indicators (DLIs)", "page": 121, "level": 5}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Finance Commission (LGFC), while DLI3 to DLI6 were to be verified by an Independent Verification Agent (IVA) appointed by the Office of the Prime Minister (OPM). The LGFC carried out the verification and OPM appointed an independent verification agent in line", "metadata": {"headings": [{"headings_0": {"content": "Finance Commission (LGFC), while DLI3 to DLI6 were to be verified by an Independent Verification Agent (IVA) appointed by the Office of the Prime Minister (OPM). The LGFC carried out the verification and OPM appointed an independent verification agent in line", "page": 121, "level": 4}}, {"headings_1": {"content": "According to the verification protocol contained in the program paper, DLI1 and DLI2 are", "page": 121, "level": 2}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "with the programme operations manual who produced reports as per the terms of reference.", "metadata": {"headings": [{"headings_0": {"content": "Finance Commission (LGFC), while DLI3 to DLI6 were to be verified by an Independent Verification Agent (IVA) appointed by the Office of the Prime Minister (OPM). The LGFC carried out the verification and OPM appointed an independent verification agent in line", "page": 121, "level": 4}}, {"headings_1": {"content": "According to the verification protocol contained in the program paper, DLI1 and DLI2 are", "page": 121, "level": 2}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "A review of the reports revealed instances in which some of the Disbursement-Linked Indicators were not fully achieved and cases of non-implementation.", "metadata": {"headings": [{"headings_0": {"content": "A review of the reports revealed instances in which some of the Disbursement-Linked Indicators were not fully achieved and cases of non-implementation.", "page": 121, "level": 4}}, {"headings_1": {"content": "Finance Commission (LGFC), while DLI3 to DLI6 were to be verified by an Independent Verification Agent (IVA) appointed by the Office of the Prime Minister (OPM). The LGFC carried out the verification and OPM appointed an independent verification agent in line", "page": 121, "level": 4}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "From the assessment of DLIs 3 to 6 and the independent verification report, I noted that", "metadata": {"headings": [{"headings_0": {"content": "A review of the reports revealed instances in which some of the Disbursement-Linked Indicators were not fully achieved and cases of non-implementation.", "page": 121, "level": 4}}, {"headings_1": {"content": "Finance Commission (LGFC), while DLI3 to DLI6 were to be verified by an Independent Verification Agent (IVA) appointed by the Office of the Prime Minister (OPM). The LGFC carried out the verification and OPM appointed an independent verification agent in line", "page": 121, "level": 4}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "only USD.13.25Mn was realized, out of the outstanding USD.44Mn leaving a balance of USD.30.75Mn. This gives a performance of 30.1% below the half mark of the funds available. Further, USD.2Mn relating to DLI1 has been lost as penalties for not achieving the recruitment/deployment targets for Teachers and Health workers. The table below", "metadata": {"headings": [{"headings_0": {"content": "only USD.13.25Mn was realized, out of the outstanding USD.44Mn leaving a balance of USD.30.75Mn. This gives a performance of 30.1% below the half mark of the funds available. Further, USD.2Mn relating to DLI1 has been lost as penalties for not achieving the recruitment/deployment targets for Teachers and Health workers. The table below", "page": 121, "level": 4}}, {"headings_1": {"content": "A review of the reports revealed instances in which some of the Disbursement-Linked Indicators were not fully achieved and cases of non-implementation.", "page": 121, "level": 4}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "provides the summary;", "metadata": {"headings": [{"headings_0": {"content": "only USD.13.25Mn was realized, out of the outstanding USD.44Mn leaving a balance of USD.30.75Mn. This gives a performance of 30.1% below the half mark of the funds available. Further, USD.2Mn relating to DLI1 has been lost as penalties for not achieving the recruitment/deployment targets for Teachers and Health workers. The table below", "page": 121, "level": 4}}, {"headings_1": {"content": "A review of the reports revealed instances in which some of the Disbursement-Linked Indicators were not fully achieved and cases of non-implementation.", "page": 121, "level": 4}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**DLI 3**", "6.00", "1.00", "5.00"], ["**DLI 4**", "16.00", "6.00", "10.00"], ["**DLI 5**", "8.00", "4.25", "3.75"], ["**DLI 6**", "14.00", "4.00", "10.00"], ["**Total**", "44.00", "13.25", "30.75"]], "metadata": {"headings": [{"headings_0": {"content": "only USD.13.25Mn was realized, out of the outstanding USD.44Mn leaving a balance of USD.30.75Mn. This gives a performance of 30.1% below the half mark of the funds available. Further, USD.2Mn relating to DLI1 has been lost as penalties for not achieving the recruitment/deployment targets for Teachers and Health workers. The table below", "page": 121, "level": 4}}, {"headings_1": {"content": "A review of the reports revealed instances in which some of the Disbursement-Linked Indicators were not fully achieved and cases of non-implementation.", "page": 121, "level": 4}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Category", "Total Value Available (2023) \u2013 USD Mn", "Total Value Gained (2023) \u2013 USD Mn", "Total Value Outstanding \u2013 USD Mn"], "type": "table"}}, {"content": "The major areas leading to the above underperformance are Refugee Response Action", "metadata": {"headings": [{"headings_0": {"content": "only USD.13.25Mn was realized, out of the outstanding USD.44Mn leaving a balance of USD.30.75Mn. This gives a performance of 30.1% below the half mark of the funds available. Further, USD.2Mn relating to DLI1 has been lost as penalties for not achieving the recruitment/deployment targets for Teachers and Health workers. The table below", "page": 121, "level": 4}}, {"headings_1": {"content": "A review of the reports revealed instances in which some of the Disbursement-Linked Indicators were not fully achieved and cases of non-implementation.", "page": 121, "level": 4}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Environmental and safety Safeguards (E&S) Actions under DLI3 and Essential guidance,", "metadata": {"headings": [{"headings_0": {"content": "Environmental and safety Safeguards (E&S) Actions under DLI3 and Essential guidance,", "page": 121, "level": 2}}, {"headings_1": {"content": "only USD.13.25Mn was realized, out of the outstanding USD.44Mn leaving a balance of USD.30.75Mn. This gives a performance of 30.1% below the half mark of the funds available. Further, USD.2Mn relating to DLI1 has been lost as penalties for not achieving the recruitment/deployment targets for Teachers and Health workers. The table below", "page": 121, "level": 4}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "preparation and dissemination under DLI4, Low improvements by LG under DLI5 and", "metadata": {"headings": [{"headings_0": {"content": "Environmental and safety Safeguards (E&S) Actions under DLI3 and Essential guidance,", "page": 121, "level": 2}}, {"headings_1": {"content": "only USD.13.25Mn was realized, out of the outstanding USD.44Mn leaving a balance of USD.30.75Mn. This gives a performance of 30.1% below the half mark of the funds available. Further, USD.2Mn relating to DLI1 has been lost as penalties for not achieving the recruitment/deployment targets for Teachers and Health workers. The table below", "page": 121, "level": 4}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "failure to conduct Health and school assessment under DLI6.", "metadata": {"headings": [{"headings_0": {"content": "failure to conduct Health and school assessment under DLI6.", "page": 121, "level": 2}}, {"headings_1": {"content": "Environmental and safety Safeguards (E&S) Actions under DLI3 and Essential guidance,", "page": 121, "level": 2}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Government is exposed to the risk of completely missing out on the funding if the", "metadata": {"headings": [{"headings_0": {"content": "failure to conduct Health and school assessment under DLI6.", "page": 121, "level": 2}}, {"headings_1": {"content": "Environmental and safety Safeguards (E&S) Actions under DLI3 and Essential guidance,", "page": 121, "level": 2}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "issues identified, are fully addressed given that the programme closure date of June", "metadata": {"headings": [{"headings_0": {"content": "issues identified, are fully addressed given that the programme closure date of June", "page": 121, "level": 2}}, {"headings_1": {"content": "failure to conduct Health and school assessment under DLI6.", "page": 121, "level": 2}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2024.", "metadata": {"headings": [{"headings_0": {"content": "issues identified, are fully addressed given that the programme closure date of June", "page": 121, "level": 2}}, {"headings_1": {"content": "failure to conduct Health and school assessment under DLI6.", "page": 121, "level": 2}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Project Management explained that despite the completion of the recruitment process by the Education Service Commission, the loss of USD 2M relating to DLI1 was", "metadata": {"headings": [{"headings_0": {"content": "Project Management explained that despite the completion of the recruitment process by the Education Service Commission, the loss of USD 2M relating to DLI1 was", "page": 121, "level": 4}}, {"headings_1": {"content": "issues identified, are fully addressed given that the programme closure date of June", "page": 121, "level": 2}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "occasioned by the delayed deployment of teachers due to resource constraints and that", "metadata": {"headings": [{"headings_0": {"content": "Project Management explained that despite the completion of the recruitment process by the Education Service Commission, the loss of USD 2M relating to DLI1 was", "page": 121, "level": 4}}, {"headings_1": {"content": "issues identified, are fully addressed given that the programme closure date of June", "page": 121, "level": 2}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a supplementary budget had been issued in the FY 2023/24 for the deployment of", "metadata": {"headings": [{"headings_0": {"content": "a supplementary budget had been issued in the FY 2023/24 for the deployment of", "page": 121, "level": 2}}, {"headings_1": {"content": "Project Management explained that despite the completion of the recruitment process by the Education Service Commission, the loss of USD 2M relating to DLI1 was", "page": 121, "level": 4}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "recruited teachers.", "metadata": {"headings": [{"headings_0": {"content": "a supplementary budget had been issued in the FY 2023/24 for the deployment of", "page": 121, "level": 2}}, {"headings_1": {"content": "Project Management explained that despite the completion of the recruitment process by the Education Service Commission, the loss of USD 2M relating to DLI1 was", "page": 121, "level": 4}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The government should coordinate the MDAs in fast-tracking and addressing any", "metadata": {"headings": [{"headings_0": {"content": "The government should coordinate the MDAs in fast-tracking and addressing any", "page": 121, "level": 2}}, {"headings_1": {"content": "a supplementary budget had been issued in the FY 2023/24 for the deployment of", "page": 121, "level": 2}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implementation bottlenecks to ensure full utilization of the grant in delivering public service before the closure of the Project. \n121", "metadata": {"headings": [{"headings_0": {"content": "The government should coordinate the MDAs in fast-tracking and addressing any", "page": 121, "level": 2}}, {"headings_1": {"content": "a supplementary budget had been issued in the FY 2023/24 for the deployment of", "page": 121, "level": 2}}, [{"headings_0": {"content": "The government should coordinate the MDAs in fast-tracking and addressing any", "page": 121, "level": 2}}, {"headings_1": {"content": "a supplementary budget had been issued in the FY 2023/24 for the deployment of", "page": 121, "level": 2}}]], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii) Loss of Revenue Due to Backdated E-Portal Inspection Records", "metadata": {"headings": [{"headings_0": {"content": "(iii) Loss of Revenue Due to Backdated E-Portal Inspection Records", "page": 122, "level": 5}}, {"headings_1": {"content": "The government should coordinate the MDAs in fast-tracking and addressing any", "page": 121, "level": 2}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The E-Portal used by the Uganda National Bureau of Standards (UNBS) is a standalone", "metadata": {"headings": [{"headings_0": {"content": "The E-Portal used by the Uganda National Bureau of Standards (UNBS) is a standalone", "page": 122, "level": 2}}, {"headings_1": {"content": "(iii) Loss of Revenue Due to Backdated E-Portal Inspection Records", "page": 122, "level": 5}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Standards Administration System for the clearance of imports (general goods and motor vehicles). The E-Portal through information sharing is linked to the Uganda Revenue Authority (URA) E-Tax and ASYCUDA World systems in the collection of Non-Tax Revenue (NTR). \nI also established that all consignments highlighted by the Uganda Revenue Authority through ASYCUDA Customs system for the quality compliance intervention by UNBS are", "metadata": {"headings": [{"headings_0": {"content": "The E-Portal used by the Uganda National Bureau of Standards (UNBS) is a standalone", "page": 122, "level": 2}}, {"headings_1": {"content": "(iii) Loss of Revenue Due to Backdated E-Portal Inspection Records", "page": 122, "level": 5}}, [{"headings_0": {"content": "The E-Portal used by the Uganda National Bureau of Standards (UNBS) is a standalone", "page": 122, "level": 2}}, {"headings_1": {"content": "(iii) Loss of Revenue Due to Backdated E-Portal Inspection Records", "page": 122, "level": 5}}]], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "routed to the E-Portal system so that UNBS import inspectors can conduct the physical", "metadata": {"headings": [{"headings_0": {"content": "routed to the E-Portal system so that UNBS import inspectors can conduct the physical", "page": 122, "level": 2}}, {"headings_1": {"content": "The E-Portal used by the Uganda National Bureau of Standards (UNBS) is a standalone", "page": 122, "level": 2}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inspection of those consignments against the accompanying documentation. \nI extracted data from the E-portal system database containing all inspection applications", "metadata": {"headings": [{"headings_0": {"content": "routed to the E-Portal system so that UNBS import inspectors can conduct the physical", "page": 122, "level": 2}}, {"headings_1": {"content": "The E-Portal used by the Uganda National Bureau of Standards (UNBS) is a standalone", "page": 122, "level": 2}}, [{"headings_0": {"content": "routed to the E-Portal system so that UNBS import inspectors can conduct the physical", "page": 122, "level": 2}}, {"headings_1": {"content": "The E-Portal used by the Uganda National Bureau of Standards (UNBS) is a standalone", "page": 122, "level": 2}}]], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "to UNBS and subsequent inspections done on each application for the past four financial", "metadata": {"headings": [{"headings_0": {"content": "to UNBS and subsequent inspections done on each application for the past four financial", "page": 122, "level": 2}}, {"headings_1": {"content": "routed to the E-Portal system so that UNBS import inspectors can conduct the physical", "page": 122, "level": 2}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "years and noted 336 instances whereby the inspection dates of the various consignments", "metadata": {"headings": [{"headings_0": {"content": "to UNBS and subsequent inspections done on each application for the past four financial", "page": 122, "level": 2}}, {"headings_1": {"content": "routed to the E-Portal system so that UNBS import inspectors can conduct the physical", "page": 122, "level": 2}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "were captured in E-portal before the actual dates the consignments were routed by URA", "metadata": {"headings": [{"headings_0": {"content": "were captured in E-portal before the actual dates the consignments were routed by URA", "page": 122, "level": 2}}, {"headings_1": {"content": "to UNBS and subsequent inspections done on each application for the past four financial", "page": 122, "level": 2}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ASYCUDA to the E-portal system.", "metadata": {"headings": [{"headings_0": {"content": "were captured in E-portal before the actual dates the consignments were routed by URA", "page": 122, "level": 2}}, {"headings_1": {"content": "to UNBS and subsequent inspections done on each application for the past four financial", "page": 122, "level": 2}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The appearance of the inspection date before the application date implies that the", "metadata": {"headings": [{"headings_0": {"content": "The appearance of the inspection date before the application date implies that the", "page": 122, "level": 2}}, {"headings_1": {"content": "were captured in E-portal before the actual dates the consignments were routed by URA", "page": 122, "level": 2}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inspectors did inspect the consignments before the date the consignments were routed", "metadata": {"headings": [{"headings_0": {"content": "The appearance of the inspection date before the application date implies that the", "page": 122, "level": 2}}, {"headings_1": {"content": "were captured in E-portal before the actual dates the consignments were routed by URA", "page": 122, "level": 2}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "by URA to UNBS. As a result, substandard goods may be released into the market. Management explained that three staff have been interdicted while investigations are", "metadata": {"headings": [{"headings_0": {"content": "by URA to UNBS. As a result, substandard goods may be released into the market. Management explained that three staff have been interdicted while investigations are", "page": 122, "level": 4}}, {"headings_1": {"content": "The appearance of the inspection date before the application date implies that the", "page": 122, "level": 2}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ongoing (both internal and at Police CID). \nI advised UNBS Management to expedite the investigations and take appropriate action.", "metadata": {"headings": [{"headings_0": {"content": "by URA to UNBS. As a result, substandard goods may be released into the market. Management explained that three staff have been interdicted while investigations are", "page": 122, "level": 4}}, {"headings_1": {"content": "The appearance of the inspection date before the application date implies that the", "page": 122, "level": 2}}, [{"headings_0": {"content": "by URA to UNBS. As a result, substandard goods may be released into the market. Management explained that three staff have been interdicted while investigations are", "page": 122, "level": 4}}, {"headings_1": {"content": "The appearance of the inspection date before the application date implies that the", "page": 122, "level": 2}}]], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv) Implementation of the Uganda Warehouse and Receipting Systems Authority (UWRSA) Mandate.", "metadata": {"headings": [{"headings_0": {"content": "(iv) Implementation of the Uganda Warehouse and Receipting Systems Authority (UWRSA) Mandate.", "page": 122, "level": 5}}, {"headings_1": {"content": "by URA to UNBS. As a result, substandard goods may be released into the market. Management explained that three staff have been interdicted while investigations are", "page": 122, "level": 4}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Warehouse Receipt Systems Act, 2006 establishes the UWRSA with the mandate of", "metadata": {"headings": [{"headings_0": {"content": "The Warehouse Receipt Systems Act, 2006 establishes the UWRSA with the mandate of", "page": 122, "level": 2}}, {"headings_1": {"content": "(iv) Implementation of the Uganda Warehouse and Receipting Systems Authority (UWRSA) Mandate.", "page": 122, "level": 5}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "among others; licensing warehouses, licensing warehouse keepers, licensing warehouse inspectors, issuing negotiable warehouse receipts books, and carrying out and", "metadata": {"headings": [{"headings_0": {"content": "The Warehouse Receipt Systems Act, 2006 establishes the UWRSA with the mandate of", "page": 122, "level": 2}}, {"headings_1": {"content": "(iv) Implementation of the Uganda Warehouse and Receipting Systems Authority (UWRSA) Mandate.", "page": 122, "level": 5}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "performing such other functions as are conferred or imposed on it by the Act.", "metadata": {"headings": [{"headings_0": {"content": "performing such other functions as are conferred or imposed on it by the Act.", "page": 122, "level": 2}}, {"headings_1": {"content": "The Warehouse Receipt Systems Act, 2006 establishes the UWRSA with the mandate of", "page": 122, "level": 2}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Contrary to the above, the Authority has failed to implement many key activities of its mandate inspite having received a total of UGX.33.60Bn in the five years of its existence.", "metadata": {"headings": [{"headings_0": {"content": "Contrary to the above, the Authority has failed to implement many key activities of its mandate inspite having received a total of UGX.33.60Bn in the five years of its existence.", "page": 122, "level": 4}}, {"headings_1": {"content": "performing such other functions as are conferred or imposed on it by the Act.", "page": 122, "level": 2}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Failure to implement the mandate negatively affects service delivery and undermines the", "metadata": {"headings": [{"headings_0": {"content": "Contrary to the above, the Authority has failed to implement many key activities of its mandate inspite having received a total of UGX.33.60Bn in the five years of its existence.", "page": 122, "level": 4}}, {"headings_1": {"content": "performing such other functions as are conferred or imposed on it by the Act.", "page": 122, "level": 2}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "core reasons why the Authority was set up. Specifically, in the era where the Country\u2019s", "metadata": {"headings": [{"headings_0": {"content": "core reasons why the Authority was set up. Specifically, in the era where the Country\u2019s", "page": 122, "level": 2}}, {"headings_1": {"content": "Contrary to the above, the Authority has failed to implement many key activities of its mandate inspite having received a total of UGX.33.60Bn in the five years of its existence.", "page": 122, "level": 4}}], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "produce exports are being contested internationally because of low standards. \nGovernment is advised to ensure the immediate implementation of the Authority\u2019s core mandate. \n122", "metadata": {"headings": [{"headings_0": {"content": "core reasons why the Authority was set up. Specifically, in the era where the Country\u2019s", "page": 122, "level": 2}}, {"headings_1": {"content": "Contrary to the above, the Authority has failed to implement many key activities of its mandate inspite having received a total of UGX.33.60Bn in the five years of its existence.", "page": 122, "level": 4}}, [{"headings_0": {"content": "core reasons why the Authority was set up. Specifically, in the era where the Country\u2019s", "page": 122, "level": 2}}, {"headings_1": {"content": "Contrary to the above, the Authority has failed to implement many key activities of its mandate inspite having received a total of UGX.33.60Bn in the five years of its existence.", "page": 122, "level": 4}}], [{"headings_0": {"content": "core reasons why the Authority was set up. Specifically, in the era where the Country\u2019s", "page": 122, "level": 2}}, {"headings_1": {"content": "Contrary to the above, the Authority has failed to implement many key activities of its mandate inspite having received a total of UGX.33.60Bn in the five years of its existence.", "page": 122, "level": 4}}]], "page": 122, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.13INNOVATION, TECHNOLOGY DEVELOPMENTS AND TRANSFER PROGRAMMES", "metadata": {"headings": [{"headings_0": {"content": "3.2.13INNOVATION, TECHNOLOGY DEVELOPMENTS AND TRANSFER PROGRAMMES", "page": 123, "level": 5}}, {"headings_1": {"content": "core reasons why the Authority was set up. Specifically, in the era where the Country\u2019s", "page": 122, "level": 2}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "i) Regulation of Research and Innovation", "metadata": {"headings": [{"headings_0": {"content": "i) Regulation of Research and Innovation", "page": 123, "level": 5}}, {"headings_1": {"content": "3.2.13INNOVATION, TECHNOLOGY DEVELOPMENTS AND TRANSFER PROGRAMMES", "page": 123, "level": 5}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The country has had challenges in regulation of Science, Technology and Innovation (STI)", "metadata": {"headings": [{"headings_0": {"content": "The country has had challenges in regulation of Science, Technology and Innovation (STI)", "page": 123, "level": 2}}, {"headings_1": {"content": "i) Regulation of Research and Innovation", "page": 123, "level": 5}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "such as; duplication of research projects, low uptake and implementation of research outputs, delayed completion of research projects among others. UNCST is the government", "metadata": {"headings": [{"headings_0": {"content": "The country has had challenges in regulation of Science, Technology and Innovation (STI)", "page": 123, "level": 2}}, {"headings_1": {"content": "i) Regulation of Research and Innovation", "page": 123, "level": 5}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "agency mandated to regulate research in the country. During FY 2022/2023 a sum of UGX.3.11Bn was spent by UNCST in FY 2022/2023 to regulate science, technology and innovation. I undertook a review of the regulation of research by UNCST and below were", "metadata": {"headings": [{"headings_0": {"content": "agency mandated to regulate research in the country. During FY 2022/2023 a sum of UGX.3.11Bn was spent by UNCST in FY 2022/2023 to regulate science, technology and innovation. I undertook a review of the regulation of research by UNCST and below were", "page": 123, "level": 4}}, {"headings_1": {"content": "The country has had challenges in regulation of Science, Technology and Innovation (STI)", "page": 123, "level": 2}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "my findings;", "metadata": {"headings": [{"headings_0": {"content": "agency mandated to regulate research in the country. During FY 2022/2023 a sum of UGX.3.11Bn was spent by UNCST in FY 2022/2023 to regulate science, technology and innovation. I undertook a review of the regulation of research by UNCST and below were", "page": 123, "level": 4}}, {"headings_1": {"content": "The country has had challenges in regulation of Science, Technology and Innovation (STI)", "page": 123, "level": 2}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UNCST has not conducted STI survey since 2014 and as such there is no reliable", "metadata": {"headings": [{"headings_0": {"content": "agency mandated to regulate research in the country. During FY 2022/2023 a sum of UGX.3.11Bn was spent by UNCST in FY 2022/2023 to regulate science, technology and innovation. I undertook a review of the regulation of research by UNCST and below were", "page": 123, "level": 4}}, {"headings_1": {"content": "The country has had challenges in regulation of Science, Technology and Innovation (STI)", "page": 123, "level": 2}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "agency mandated to regulate research in the country. During FY 2022/2023 a sum of UGX.3.11Bn was spent by UNCST in FY 2022/2023 to regulate science, technology and innovation. I undertook a review of the regulation of research by UNCST and below were", "page": 123, "level": 4}}, {"headings_1": {"content": "The country has had challenges in regulation of Science, Technology and Innovation (STI)", "page": 123, "level": 2}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "data or statistics on research and innovations. For instance, there is currently no data on the returns on investment so far made by government on various STI projects, indicating returns on investment in STI, or why the sector has not", "metadata": {"headings": [{"headings_0": {"content": "data or statistics on research and innovations. For instance, there is currently no data on the returns on investment so far made by government on various STI projects, indicating returns on investment in STI, or why the sector has not", "page": 123, "level": 4}}, {"headings_1": {"content": "agency mandated to regulate research in the country. During FY 2022/2023 a sum of UGX.3.11Bn was spent by UNCST in FY 2022/2023 to regulate science, technology and innovation. I undertook a review of the regulation of research by UNCST and below were", "page": 123, "level": 4}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "contributed to Uganda\u2019s socio-economic transformation as expected.", "metadata": {"headings": [{"headings_0": {"content": "data or statistics on research and innovations. For instance, there is currently no data on the returns on investment so far made by government on various STI projects, indicating returns on investment in STI, or why the sector has not", "page": 123, "level": 4}}, {"headings_1": {"content": "agency mandated to regulate research in the country. During FY 2022/2023 a sum of UGX.3.11Bn was spent by UNCST in FY 2022/2023 to regulate science, technology and innovation. I undertook a review of the regulation of research by UNCST and below were", "page": 123, "level": 4}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Currently there is no national STI Knowledge Management System which would link results from the different research centres to ease access and dissemination.", "metadata": {"headings": [{"headings_0": {"content": "data or statistics on research and innovations. For instance, there is currently no data on the returns on investment so far made by government on various STI projects, indicating returns on investment in STI, or why the sector has not", "page": 123, "level": 4}}, {"headings_1": {"content": "agency mandated to regulate research in the country. During FY 2022/2023 a sum of UGX.3.11Bn was spent by UNCST in FY 2022/2023 to regulate science, technology and innovation. I undertook a review of the regulation of research by UNCST and below were", "page": 123, "level": 4}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "data or statistics on research and innovations. For instance, there is currently no data on the returns on investment so far made by government on various STI projects, indicating returns on investment in STI, or why the sector has not", "page": 123, "level": 4}}, {"headings_1": {"content": "agency mandated to regulate research in the country. During FY 2022/2023 a sum of UGX.3.11Bn was spent by UNCST in FY 2022/2023 to regulate science, technology and innovation. I undertook a review of the regulation of research by UNCST and below were", "page": 123, "level": 4}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "This has resulted in fragmentation of research knowledge and information which", "metadata": {"headings": [{"headings_0": {"content": "This has resulted in fragmentation of research knowledge and information which", "page": 123, "level": 2}}, {"headings_1": {"content": "data or statistics on research and innovations. For instance, there is currently no data on the returns on investment so far made by government on various STI projects, indicating returns on investment in STI, or why the sector has not", "page": 123, "level": 4}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "affects its usability.", "metadata": {"headings": [{"headings_0": {"content": "This has resulted in fragmentation of research knowledge and information which", "page": 123, "level": 2}}, {"headings_1": {"content": "data or statistics on research and innovations. For instance, there is currently no data on the returns on investment so far made by government on various STI projects, indicating returns on investment in STI, or why the sector has not", "page": 123, "level": 4}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There is currently no policy guiding management of Access and Benefit-Sharing", "metadata": {"headings": [{"headings_0": {"content": "This has resulted in fragmentation of research knowledge and information which", "page": 123, "level": 2}}, {"headings_1": {"content": "data or statistics on research and innovations. For instance, there is currently no data on the returns on investment so far made by government on various STI projects, indicating returns on investment in STI, or why the sector has not", "page": 123, "level": 4}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "This has resulted in fragmentation of research knowledge and information which", "page": 123, "level": 2}}, {"headings_1": {"content": "data or statistics on research and innovations. For instance, there is currently no data on the returns on investment so far made by government on various STI projects, indicating returns on investment in STI, or why the sector has not", "page": 123, "level": 4}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ABS) of products developed through research and development. As a result,", "metadata": {"headings": [{"headings_0": {"content": "(ABS) of products developed through research and development. As a result,", "page": 123, "level": 2}}, {"headings_1": {"content": "This has resulted in fragmentation of research knowledge and information which", "page": 123, "level": 2}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "foreign countries have taken advantage and Uganda is losing out on potential income from its innovations. \n", "metadata": {"headings": [{"headings_0": {"content": "(ABS) of products developed through research and development. As a result,", "page": 123, "level": 2}}, {"headings_1": {"content": "This has resulted in fragmentation of research knowledge and information which", "page": 123, "level": 2}}, [{"headings_0": {"content": "(ABS) of products developed through research and development. As a result,", "page": 123, "level": 2}}, {"headings_1": {"content": "This has resulted in fragmentation of research knowledge and information which", "page": 123, "level": 2}}]], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the eight (8) specialized research scientific committees provided for under", "metadata": {"headings": [{"headings_0": {"content": "(ABS) of products developed through research and development. As a result,", "page": 123, "level": 2}}, {"headings_1": {"content": "This has resulted in fragmentation of research knowledge and information which", "page": 123, "level": 2}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST", "metadata": {"headings": [{"headings_0": {"content": "the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST", "page": 123, "level": 4}}, {"headings_1": {"content": "(ABS) of products developed through research and development. As a result,", "page": 123, "level": 2}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and the achievement of its mandate. \n", "metadata": {"headings": [{"headings_0": {"content": "the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST", "page": 123, "level": 4}}, {"headings_1": {"content": "(ABS) of products developed through research and development. As a result,", "page": 123, "level": 2}}, [{"headings_0": {"content": "the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST", "page": 123, "level": 4}}, {"headings_1": {"content": "(ABS) of products developed through research and development. As a result,", "page": 123, "level": 2}}]], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 5,646 research studies that had registered in the last five years, UNCST had only inspected/ monitored 85 research studies representing 1%.", "metadata": {"headings": [{"headings_0": {"content": "the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST", "page": 123, "level": 4}}, {"headings_1": {"content": "(ABS) of products developed through research and development. As a result,", "page": 123, "level": 2}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The above challenges have affected the quality of research outputs, affected knowledge creation and application leading to low innovation capacity, limited technology uptake, and use of scientific evidence.", "metadata": {"headings": [{"headings_0": {"content": "the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST", "page": 123, "level": 4}}, {"headings_1": {"content": "(ABS) of products developed through research and development. As a result,", "page": 123, "level": 2}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to engage the relevant stakeholders with a view of", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the relevant stakeholders with a view of", "page": 123, "level": 2}}, {"headings_1": {"content": "the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST", "page": 123, "level": 4}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "highlighting these challenges so that the appropriate resources can be provided towards the regulation of Science and technology Industry. \n123", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage the relevant stakeholders with a view of", "page": 123, "level": 2}}, {"headings_1": {"content": "the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST", "page": 123, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to engage the relevant stakeholders with a view of", "page": 123, "level": 2}}, {"headings_1": {"content": "the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST", "page": 123, "level": 4}}]], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.14TOURISM DEVELOPMENT PROGRAMME", "metadata": {"headings": [{"headings_0": {"content": "3.2.14TOURISM DEVELOPMENT PROGRAMME", "page": 124, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to engage the relevant stakeholders with a view of", "page": 123, "level": 2}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Delayed Gazetting of Cultural Sites", "metadata": {"headings": [{"headings_0": {"content": "a) Delayed Gazetting of Cultural Sites", "page": 124, "level": 5}}, {"headings_1": {"content": "3.2.14TOURISM DEVELOPMENT PROGRAMME", "page": 124, "level": 5}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "According to the Museums and Monuments Act 2023, the Ministry of Tourism is", "metadata": {"headings": [{"headings_0": {"content": "a) Delayed Gazetting of Cultural Sites", "page": 124, "level": 5}}, {"headings_1": {"content": "3.2.14TOURISM DEVELOPMENT PROGRAMME", "page": 124, "level": 5}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "mandated to verify, document and gazette all sites and monuments identified. I reviewed the schedule of sites and monuments managed by the Department of Museums, Sites and Monuments and noted that there are 284 sites and monuments that have been", "metadata": {"headings": [{"headings_0": {"content": "mandated to verify, document and gazette all sites and monuments identified. I reviewed the schedule of sites and monuments managed by the Department of Museums, Sites and Monuments and noted that there are 284 sites and monuments that have been", "page": 124, "level": 4}}, {"headings_1": {"content": "a) Delayed Gazetting of Cultural Sites", "page": 124, "level": 5}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "documented but not yet gazetted.", "metadata": {"headings": [{"headings_0": {"content": "mandated to verify, document and gazette all sites and monuments identified. I reviewed the schedule of sites and monuments managed by the Department of Museums, Sites and Monuments and noted that there are 284 sites and monuments that have been", "page": 124, "level": 4}}, {"headings_1": {"content": "a) Delayed Gazetting of Cultural Sites", "page": 124, "level": 5}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I further noted that the inadequate availability of data coupled with the limited awareness", "metadata": {"headings": [{"headings_0": {"content": "I further noted that the inadequate availability of data coupled with the limited awareness", "page": 124, "level": 2}}, {"headings_1": {"content": "mandated to verify, document and gazette all sites and monuments identified. I reviewed the schedule of sites and monuments managed by the Department of Museums, Sites and Monuments and noted that there are 284 sites and monuments that have been", "page": 124, "level": 4}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of the value of cultural heritage by the communities poses a challenge in promoting and preserving these cultural heritages.", "metadata": {"headings": [{"headings_0": {"content": "I further noted that the inadequate availability of data coupled with the limited awareness", "page": 124, "level": 2}}, {"headings_1": {"content": "mandated to verify, document and gazette all sites and monuments identified. I reviewed the schedule of sites and monuments managed by the Department of Museums, Sites and Monuments and noted that there are 284 sites and monuments that have been", "page": 124, "level": 4}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Failure to gazette the cultural sites exposes them to possible degradation arising out of", "metadata": {"headings": [{"headings_0": {"content": "Failure to gazette the cultural sites exposes them to possible degradation arising out of", "page": 124, "level": 2}}, {"headings_1": {"content": "I further noted that the inadequate availability of data coupled with the limited awareness", "page": 124, "level": 2}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "encroachment, misuse and/or deliberate destruction.", "metadata": {"headings": [{"headings_0": {"content": "Failure to gazette the cultural sites exposes them to possible degradation arising out of", "page": 124, "level": 2}}, {"headings_1": {"content": "I further noted that the inadequate availability of data coupled with the limited awareness", "page": 124, "level": 2}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Management explained that the Ministry of Tourism, Wildlife and Antiquities in", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the Ministry of Tourism, Wildlife and Antiquities in", "page": 124, "level": 2}}, {"headings_1": {"content": "Failure to gazette the cultural sites exposes them to possible degradation arising out of", "page": 124, "level": 2}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "conjunction with the first Parliamentary Council had drafted the instrument and was", "metadata": {"headings": [{"headings_0": {"content": "Management explained that the Ministry of Tourism, Wildlife and Antiquities in", "page": 124, "level": 2}}, {"headings_1": {"content": "Failure to gazette the cultural sites exposes them to possible degradation arising out of", "page": 124, "level": 2}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "ready for submission to Cabinet for approval before gazetting.", "metadata": {"headings": [{"headings_0": {"content": "ready for submission to Cabinet for approval before gazetting.", "page": 124, "level": 2}}, {"headings_1": {"content": "Management explained that the Ministry of Tourism, Wildlife and Antiquities in", "page": 124, "level": 2}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the Government to prioritize the gazetting of all cultural sites and monuments to preserve the Integrity of the Cultural and Tourist Sites.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Government to prioritize the gazetting of all cultural sites and monuments to preserve the Integrity of the Cultural and Tourist Sites.", "page": 124, "level": 4}}, {"headings_1": {"content": "ready for submission to Cabinet for approval before gazetting.", "page": 124, "level": 2}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "b) Management of NTR in National Parks", "metadata": {"headings": [{"headings_0": {"content": "b) Management of NTR in National Parks", "page": 124, "level": 5}}, {"headings_1": {"content": "I advised the Government to prioritize the gazetting of all cultural sites and monuments to preserve the Integrity of the Cultural and Tourist Sites.", "page": 124, "level": 4}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Weak security features on Gorilla Tracking Permits", "metadata": {"headings": [{"headings_0": {"content": "(i) Weak security features on Gorilla Tracking Permits", "page": 124, "level": 5}}, {"headings_1": {"content": "b) Management of NTR in National Parks", "page": 124, "level": 5}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Paragraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall", "page": 124, "level": 2}}, {"headings_1": {"content": "(i) Weak security features on Gorilla Tracking Permits", "page": 124, "level": 5}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "establish effective systems and controls for the identification, receipt, collection and safeguarding its financial resources.", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall", "page": 124, "level": 2}}, {"headings_1": {"content": "(i) Weak security features on Gorilla Tracking Permits", "page": 124, "level": 5}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}, {"headings_1": {"content": "Paragraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall", "page": 124, "level": 2}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "back of the permit that include; \n", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}, {"headings_1": {"content": "Paragraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall", "page": 124, "level": 2}}, [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}, {"headings_1": {"content": "Paragraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall", "page": 124, "level": 2}}]], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Booking Number: This is only seen at the booking stage and at permit levels, implying that the system is not linked to finance for accountability purposes.", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}, {"headings_1": {"content": "Paragraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall", "page": 124, "level": 2}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}, {"headings_1": {"content": "Paragraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall", "page": 124, "level": 2}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Receipt Number: The permit does not provide for a receipt number and this is likely to allow for forgeries.", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}, {"headings_1": {"content": "Paragraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall", "page": 124, "level": 2}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}, {"headings_1": {"content": "Paragraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall", "page": 124, "level": 2}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Dates: The permit is expected to indicate dates when reservations were made, the expected tracking date", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}, {"headings_1": {"content": "Paragraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall", "page": 124, "level": 2}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}, {"headings_1": {"content": "Paragraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall", "page": 124, "level": 2}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Visitor\u2019s details: This area is not given the due attention it deserves. The visitor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}, {"headings_1": {"content": "Paragraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall", "page": 124, "level": 2}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "details practically require an individual\u2019s details as prescribed. This assists in", "metadata": {"headings": [{"headings_0": {"content": "details practically require an individual\u2019s details as prescribed. This assists in", "page": 124, "level": 2}}, {"headings_1": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "assessing information in case a tourist gets any complications during his/her stay with UWA. \n124", "metadata": {"headings": [{"headings_0": {"content": "details practically require an individual\u2019s details as prescribed. This assists in", "page": 124, "level": 2}}, {"headings_1": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}, [{"headings_0": {"content": "details practically require an individual\u2019s details as prescribed. This assists in", "page": 124, "level": 2}}, {"headings_1": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}]], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "None adherence to the Financial Procedures Manual leads to financial losses as such", "metadata": {"headings": [{"headings_0": {"content": "None adherence to the Financial Procedures Manual leads to financial losses as such", "page": 125, "level": 2}}, {"headings_1": {"content": "details practically require an individual\u2019s details as prescribed. This assists in", "page": 124, "level": 2}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inconsistencies are likely to lead to the creation of duplicate permits leading to the loss of Gorilla tracking revenue for Government.", "metadata": {"headings": [{"headings_0": {"content": "None adherence to the Financial Procedures Manual leads to financial losses as such", "page": 125, "level": 2}}, {"headings_1": {"content": "details practically require an individual\u2019s details as prescribed. This assists in", "page": 124, "level": 2}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that Management has rolled out a new booking and", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that Management has rolled out a new booking and", "page": 125, "level": 2}}, {"headings_1": {"content": "None adherence to the Financial Procedures Manual leads to financial losses as such", "page": 125, "level": 2}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "revenue collection system which is integrated with the accounting system. The output", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that Management has rolled out a new booking and", "page": 125, "level": 2}}, {"headings_1": {"content": "None adherence to the Financial Procedures Manual leads to financial losses as such", "page": 125, "level": 2}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "from the two integrated systems is a ticket which has enhanced features i.e. Three QR codes for the ticket number, invoice and receipt respectively. The ticket also has other", "metadata": {"headings": [{"headings_0": {"content": "from the two integrated systems is a ticket which has enhanced features i.e. Three QR codes for the ticket number, invoice and receipt respectively. The ticket also has other", "page": 125, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that Management has rolled out a new booking and", "page": 125, "level": 2}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "features that are intended to make it a better document than the earlier used permit.", "metadata": {"headings": [{"headings_0": {"content": "from the two integrated systems is a ticket which has enhanced features i.e. Three QR codes for the ticket number, invoice and receipt respectively. The ticket also has other", "page": 125, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that Management has rolled out a new booking and", "page": 125, "level": 2}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Extracts of the tickets are available for verification by the audit team. Management has", "metadata": {"headings": [{"headings_0": {"content": "Extracts of the tickets are available for verification by the audit team. Management has", "page": 125, "level": 2}}, {"headings_1": {"content": "from the two integrated systems is a ticket which has enhanced features i.e. Three QR codes for the ticket number, invoice and receipt respectively. The ticket also has other", "page": 125, "level": 4}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "therefore done away with the permit as a separate output/document for the tracking of gorillas and chimpanzees.", "metadata": {"headings": [{"headings_0": {"content": "Extracts of the tickets are available for verification by the audit team. Management has", "page": 125, "level": 2}}, {"headings_1": {"content": "from the two integrated systems is a ticket which has enhanced features i.e. Three QR codes for the ticket number, invoice and receipt respectively. The ticket also has other", "page": 125, "level": 4}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UWA should review the design of the permits and enhance its security features and", "metadata": {"headings": [{"headings_0": {"content": "UWA should review the design of the permits and enhance its security features and", "page": 125, "level": 2}}, {"headings_1": {"content": "Extracts of the tickets are available for verification by the audit team. Management has", "page": 125, "level": 2}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "system to improve on revenue collection and mitigate the risk of loss of revenue from Gorilla tracking.", "metadata": {"headings": [{"headings_0": {"content": "UWA should review the design of the permits and enhance its security features and", "page": 125, "level": 2}}, {"headings_1": {"content": "Extracts of the tickets are available for verification by the audit team. Management has", "page": 125, "level": 2}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii) Non-Tax Revenue (NTR) Generation by the Ministry and its Agencies", "metadata": {"headings": [{"headings_0": {"content": "(ii) Non-Tax Revenue (NTR) Generation by the Ministry and its Agencies", "page": 125, "level": 5}}, {"headings_1": {"content": "UWA should review the design of the permits and enhance its security features and", "page": 125, "level": 2}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Ministry and Agencies internally generated UGX.105.3 billion against a set target of UGX.92.8 billion for the FY 2022/23. This translated into 113 percent performance and", "metadata": {"headings": [{"headings_0": {"content": "The Ministry and Agencies internally generated UGX.105.3 billion against a set target of UGX.92.8 billion for the FY 2022/23. This translated into 113 percent performance and", "page": 125, "level": 4}}, {"headings_1": {"content": "(ii) Non-Tax Revenue (NTR) Generation by the Ministry and its Agencies", "page": 125, "level": 5}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "this relatively good performance was attributed to higher-than-projected rate of recovery", "metadata": {"headings": [{"headings_0": {"content": "The Ministry and Agencies internally generated UGX.105.3 billion against a set target of UGX.92.8 billion for the FY 2022/23. This translated into 113 percent performance and", "page": 125, "level": 4}}, {"headings_1": {"content": "(ii) Non-Tax Revenue (NTR) Generation by the Ministry and its Agencies", "page": 125, "level": 5}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of Uganda\u2019s tourism especially for the activities in Protected Areas. The Uganda Wildlife Authority remains the largest contributor and accounted for 93% of all NTR collections.", "metadata": {"headings": [{"headings_0": {"content": "of Uganda\u2019s tourism especially for the activities in Protected Areas. The Uganda Wildlife Authority remains the largest contributor and accounted for 93% of all NTR collections.", "page": 125, "level": 4}}, {"headings_1": {"content": "The Ministry and Agencies internally generated UGX.105.3 billion against a set target of UGX.92.8 billion for the FY 2022/23. This translated into 113 percent performance and", "page": 125, "level": 4}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting officer to set realistic targets in the future.", "metadata": {"headings": [{"headings_0": {"content": "of Uganda\u2019s tourism especially for the activities in Protected Areas. The Uganda Wildlife Authority remains the largest contributor and accounted for 93% of all NTR collections.", "page": 125, "level": 4}}, {"headings_1": {"content": "The Ministry and Agencies internally generated UGX.105.3 billion against a set target of UGX.92.8 billion for the FY 2022/23. This translated into 113 percent performance and", "page": 125, "level": 4}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii) Infrastructure, Product Development and Conservation", "metadata": {"headings": [{"headings_0": {"content": "(iii) Infrastructure, Product Development and Conservation", "page": 125, "level": 5}}, {"headings_1": {"content": "of Uganda\u2019s tourism especially for the activities in Protected Areas. The Uganda Wildlife Authority remains the largest contributor and accounted for 93% of all NTR collections.", "page": 125, "level": 4}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In this sub-programme, the Ministry of Tourism (Programme Leader) is charged with", "metadata": {"headings": [{"headings_0": {"content": "(iii) Infrastructure, Product Development and Conservation", "page": 125, "level": 5}}, {"headings_1": {"content": "of Uganda\u2019s tourism especially for the activities in Protected Areas. The Uganda Wildlife Authority remains the largest contributor and accounted for 93% of all NTR collections.", "page": 125, "level": 4}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "maintenance of tourism trails; internet connectivity of tourism sites; CITES permitting; souvenir and craft Centres; tourism roads; tourism product development; modernisation", "metadata": {"headings": [{"headings_0": {"content": "maintenance of tourism trails; internet connectivity of tourism sites; CITES permitting; souvenir and craft Centres; tourism roads; tourism product development; modernisation", "page": 125, "level": 4}}, {"headings_1": {"content": "(iii) Infrastructure, Product Development and Conservation", "page": 125, "level": 5}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of UWEC; the legal framework for the Museums and Monuments sub-sector; cultural heritage conservation as well as the management of Uganda\u2019s Wildlife Protected Areas", "metadata": {"headings": [{"headings_0": {"content": "maintenance of tourism trails; internet connectivity of tourism sites; CITES permitting; souvenir and craft Centres; tourism roads; tourism product development; modernisation", "page": 125, "level": 4}}, {"headings_1": {"content": "(iii) Infrastructure, Product Development and Conservation", "page": 125, "level": 5}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "including 10 National Parks and 12 Wildlife Reserves.", "metadata": {"headings": [{"headings_0": {"content": "including 10 National Parks and 12 Wildlife Reserves.", "page": 125, "level": 2}}, {"headings_1": {"content": "maintenance of tourism trails; internet connectivity of tourism sites; CITES permitting; souvenir and craft Centres; tourism roads; tourism product development; modernisation", "page": 125, "level": 4}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A review of the sub-programme, revealed that a number of key strategic infrastructural interventions were not implemented in the period under review. Examples included, a 130 Kilometer of boundary marking in Bwindi and construction of a modern pier at the Source", "metadata": {"headings": [{"headings_0": {"content": "A review of the sub-programme, revealed that a number of key strategic infrastructural interventions were not implemented in the period under review. Examples included, a 130 Kilometer of boundary marking in Bwindi and construction of a modern pier at the Source", "page": 125, "level": 4}}, {"headings_1": {"content": "including 10 National Parks and 12 Wildlife Reserves.", "page": 125, "level": 2}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of the Nile. \nThe Accounting Officer indicated that the failure to achieve the planned infrastructural projects was caused by delays in compensation of affected third parties, insecurities in the conversation areas and non-release of the planned resources.", "metadata": {"headings": [{"headings_0": {"content": "A review of the sub-programme, revealed that a number of key strategic infrastructural interventions were not implemented in the period under review. Examples included, a 130 Kilometer of boundary marking in Bwindi and construction of a modern pier at the Source", "page": 125, "level": 4}}, {"headings_1": {"content": "including 10 National Parks and 12 Wildlife Reserves.", "page": 125, "level": 2}}, [{"headings_0": {"content": "A review of the sub-programme, revealed that a number of key strategic infrastructural interventions were not implemented in the period under review. Examples included, a 130 Kilometer of boundary marking in Bwindi and construction of a modern pier at the Source", "page": 125, "level": 4}}, {"headings_1": {"content": "including 10 National Parks and 12 Wildlife Reserves.", "page": 125, "level": 2}}]], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to always ensure that all planned outputs are", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to always ensure that all planned outputs are", "page": 125, "level": 2}}, {"headings_1": {"content": "A review of the sub-programme, revealed that a number of key strategic infrastructural interventions were not implemented in the period under review. Examples included, a 130 Kilometer of boundary marking in Bwindi and construction of a modern pier at the Source", "page": 125, "level": 4}}], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implemented during the financial year. \n125", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to always ensure that all planned outputs are", "page": 125, "level": 2}}, {"headings_1": {"content": "A review of the sub-programme, revealed that a number of key strategic infrastructural interventions were not implemented in the period under review. Examples included, a 130 Kilometer of boundary marking in Bwindi and construction of a modern pier at the Source", "page": 125, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to always ensure that all planned outputs are", "page": 125, "level": 2}}, {"headings_1": {"content": "A review of the sub-programme, revealed that a number of key strategic infrastructural interventions were not implemented in the period under review. Examples included, a 130 Kilometer of boundary marking in Bwindi and construction of a modern pier at the Source", "page": 125, "level": 4}}]], "page": 125, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.15DIGITAL TRANSFORMATION PROGRAMME a) Implementation of PDM", "metadata": {"headings": [{"headings_0": {"content": "3.2.15DIGITAL TRANSFORMATION PROGRAMME a) Implementation of PDM", "page": 126, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to always ensure that all planned outputs are", "page": 125, "level": 2}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Ineffective implementation of the PDM Information System", "metadata": {"headings": [{"headings_0": {"content": "(i) Ineffective implementation of the PDM Information System", "page": 126, "level": 5}}, {"headings_1": {"content": "3.2.15DIGITAL TRANSFORMATION PROGRAMME a) Implementation of PDM", "page": 126, "level": 5}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A review of the system functionality and analysis of the data extracted from the system for the financial year under review revealed that out of UGX.1.058Tn disbursed from MoFPED. Of the funds disbursed, UGX.720.233Bn had been borrowed and lent out to", "metadata": {"headings": [{"headings_0": {"content": "A review of the system functionality and analysis of the data extracted from the system for the financial year under review revealed that out of UGX.1.058Tn disbursed from MoFPED. Of the funds disbursed, UGX.720.233Bn had been borrowed and lent out to", "page": 126, "level": 4}}, {"headings_1": {"content": "(i) Ineffective implementation of the PDM Information System", "page": 126, "level": 5}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "737,653 beneficiaries, representing 675,384 households through the financial inclusion", "metadata": {"headings": [{"headings_0": {"content": "A review of the system functionality and analysis of the data extracted from the system for the financial year under review revealed that out of UGX.1.058Tn disbursed from MoFPED. Of the funds disbursed, UGX.720.233Bn had been borrowed and lent out to", "page": 126, "level": 4}}, {"headings_1": {"content": "(i) Ineffective implementation of the PDM Information System", "page": 126, "level": 5}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "system leaving an unexplained balance of UGX.338.267Bn. The amount relates to", "metadata": {"headings": [{"headings_0": {"content": "system leaving an unexplained balance of UGX.338.267Bn. The amount relates to", "page": 126, "level": 2}}, {"headings_1": {"content": "A review of the system functionality and analysis of the data extracted from the system for the financial year under review revealed that out of UGX.1.058Tn disbursed from MoFPED. Of the funds disbursed, UGX.720.233Bn had been borrowed and lent out to", "page": 126, "level": 4}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "disbursements not captured on the system.", "metadata": {"headings": [{"headings_0": {"content": "system leaving an unexplained balance of UGX.338.267Bn. The amount relates to", "page": 126, "level": 2}}, {"headings_1": {"content": "A review of the system functionality and analysis of the data extracted from the system for the financial year under review revealed that out of UGX.1.058Tn disbursed from MoFPED. Of the funds disbursed, UGX.720.233Bn had been borrowed and lent out to", "page": 126, "level": 4}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "This may indicate that some borrowers are not captured in the system or some funds are not accounted for through the system. As a result, the system may be producing", "metadata": {"headings": [{"headings_0": {"content": "This may indicate that some borrowers are not captured in the system or some funds are not accounted for through the system. As a result, the system may be producing", "page": 126, "level": 4}}, {"headings_1": {"content": "system leaving an unexplained balance of UGX.338.267Bn. The amount relates to", "page": 126, "level": 2}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "unreliable data. \nThe Ministry of Information, Communications Technology and National Guidance", "metadata": {"headings": [{"headings_0": {"content": "This may indicate that some borrowers are not captured in the system or some funds are not accounted for through the system. As a result, the system may be producing", "page": 126, "level": 4}}, {"headings_1": {"content": "system leaving an unexplained balance of UGX.338.267Bn. The amount relates to", "page": 126, "level": 2}}, [{"headings_0": {"content": "This may indicate that some borrowers are not captured in the system or some funds are not accounted for through the system. As a result, the system may be producing", "page": 126, "level": 4}}, {"headings_1": {"content": "system leaving an unexplained balance of UGX.338.267Bn. The amount relates to", "page": 126, "level": 2}}]], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "explained that the responsibility of the Ministry of ICT/NG was to design, develop and deploy the PDMIS. This included Training of trainers (TOT) at all high-level LGs and support of the system up to the Parish level and this was done. However, the", "metadata": {"headings": [{"headings_0": {"content": "explained that the responsibility of the Ministry of ICT/NG was to design, develop and deploy the PDMIS. This included Training of trainers (TOT) at all high-level LGs and support of the system up to the Parish level and this was done. However, the", "page": 126, "level": 4}}, {"headings_1": {"content": "This may indicate that some borrowers are not captured in the system or some funds are not accounted for through the system. As a result, the system may be producing", "page": 126, "level": 4}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "enforcement of the system uptake was affected by contradicting instructions from the", "metadata": {"headings": [{"headings_0": {"content": "explained that the responsibility of the Ministry of ICT/NG was to design, develop and deploy the PDMIS. This included Training of trainers (TOT) at all high-level LGs and support of the system up to the Parish level and this was done. However, the", "page": 126, "level": 4}}, {"headings_1": {"content": "This may indicate that some borrowers are not captured in the system or some funds are not accounted for through the system. As a result, the system may be producing", "page": 126, "level": 4}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "PDM secretariat and other stakeholders causing some LGs to disburse funds off the system. In addition, some funds are yet to be disbursed by some SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "PDM secretariat and other stakeholders causing some LGs to disburse funds off the system. In addition, some funds are yet to be disbursed by some SACCOs.", "page": 126, "level": 4}}, {"headings_1": {"content": "explained that the responsibility of the Ministry of ICT/NG was to design, develop and deploy the PDMIS. This included Training of trainers (TOT) at all high-level LGs and support of the system up to the Parish level and this was done. However, the", "page": 126, "level": 4}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The PDM Secretariat should engage relevant stakeholders to stock-take the", "metadata": {"headings": [{"headings_0": {"content": "The PDM Secretariat should engage relevant stakeholders to stock-take the", "page": 126, "level": 2}}, {"headings_1": {"content": "PDM secretariat and other stakeholders causing some LGs to disburse funds off the system. In addition, some funds are yet to be disbursed by some SACCOs.", "page": 126, "level": 4}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "beneficiaries/borrowers and update the system to ensure complete data otherwise the unexplained balance should be properly reflected in the system.", "metadata": {"headings": [{"headings_0": {"content": "The PDM Secretariat should engage relevant stakeholders to stock-take the", "page": 126, "level": 2}}, {"headings_1": {"content": "PDM secretariat and other stakeholders causing some LGs to disburse funds off the system. In addition, some funds are yet to be disbursed by some SACCOs.", "page": 126, "level": 4}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 126, "level": 5}}, {"headings_1": {"content": "The PDM Secretariat should engage relevant stakeholders to stock-take the", "page": 126, "level": 2}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Delayed completion of PDM data collection. \nAccording to the PDM implementation roadmap for UBOS, data collection was jointly launched by UBOS and MOICT& NG in 181 HLGs on 6th June 2022 and was expected to be concluded on 31 st July 2022. The data collection exercise was carried out by a mix of", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 126, "level": 5}}, {"headings_1": {"content": "The PDM Secretariat should engage relevant stakeholders to stock-take the", "page": 126, "level": 2}}, [{"headings_0": {"content": "(ii)", "page": 126, "level": 5}}, {"headings_1": {"content": "The PDM Secretariat should engage relevant stakeholders to stock-take the", "page": 126, "level": 2}}]], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "parish Chiefs/Town agents and other recruited officials with a good understanding of the", "metadata": {"headings": [{"headings_0": {"content": "parish Chiefs/Town agents and other recruited officials with a good understanding of the", "page": 126, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 126, "level": 5}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "community, literate, public servants and possessing a SMART phone, with UBOS\u2019 role being to review the Questionnaires and advising the MOICT on data collection.", "metadata": {"headings": [{"headings_0": {"content": "parish Chiefs/Town agents and other recruited officials with a good understanding of the", "page": 126, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 126, "level": 5}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "However, a review of the status of PDM data collection revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "However, a review of the status of PDM data collection revealed the following;", "page": 126, "level": 2}}, {"headings_1": {"content": "parish Chiefs/Town agents and other recruited officials with a good understanding of the", "page": 126, "level": 2}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "However, a review of the status of PDM data collection revealed the following;", "page": 126, "level": 2}}, {"headings_1": {"content": "parish Chiefs/Town agents and other recruited officials with a good understanding of the", "page": 126, "level": 2}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was a change in the data collection method from household module data collection to community module data collection without clear justification which", "metadata": {"headings": [{"headings_0": {"content": "However, a review of the status of PDM data collection revealed the following;", "page": 126, "level": 2}}, {"headings_1": {"content": "parish Chiefs/Town agents and other recruited officials with a good understanding of the", "page": 126, "level": 2}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "may negatively affect the progress of PDM data collection.", "metadata": {"headings": [{"headings_0": {"content": "may negatively affect the progress of PDM data collection.", "page": 126, "level": 2}}, {"headings_1": {"content": "However, a review of the status of PDM data collection revealed the following;", "page": 126, "level": 2}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "may negatively affect the progress of PDM data collection.", "page": 126, "level": 2}}, {"headings_1": {"content": "However, a review of the status of PDM data collection revealed the following;", "page": 126, "level": 2}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 181 Higher Local Governments (HLGs) only 169 HLGs were not completed and have stalled at 41% progress level.\n- Only two sub-regions of Karamoja and Acholi, with a coverage level of less than 5% of the country had been covered.", "metadata": {"headings": [{"headings_0": {"content": "may negatively affect the progress of PDM data collection.", "page": 126, "level": 2}}, {"headings_1": {"content": "However, a review of the status of PDM data collection revealed the following;", "page": 126, "level": 2}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "126 \nAlthough the field teams from the Bureau and the Ministry of Information", "metadata": {"headings": [{"headings_0": {"content": "may negatively affect the progress of PDM data collection.", "page": 126, "level": 2}}, {"headings_1": {"content": "However, a review of the status of PDM data collection revealed the following;", "page": 126, "level": 2}}, [{"headings_0": {"content": "may negatively affect the progress of PDM data collection.", "page": 126, "level": 2}}, {"headings_1": {"content": "However, a review of the status of PDM data collection revealed the following;", "page": 126, "level": 2}}]], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Communications Technology and National Guidance carried out supervisory support visits and even offered further technical support to HLGs for the purpose of completing", "metadata": {"headings": [{"headings_0": {"content": "Communications Technology and National Guidance carried out supervisory support visits and even offered further technical support to HLGs for the purpose of completing", "page": 127, "level": 4}}, {"headings_1": {"content": "may negatively affect the progress of PDM data collection.", "page": 126, "level": 2}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the exercise, data collection has been observed to be slow and is not as per plan.", "metadata": {"headings": [{"headings_0": {"content": "Communications Technology and National Guidance carried out supervisory support visits and even offered further technical support to HLGs for the purpose of completing", "page": 127, "level": 4}}, {"headings_1": {"content": "may negatively affect the progress of PDM data collection.", "page": 126, "level": 2}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "This is attributed to the challenges of data collection application designs and network inaccessibility. The delay will lead to non-attainment of the planned objectives.", "metadata": {"headings": [{"headings_0": {"content": "This is attributed to the challenges of data collection application designs and network inaccessibility. The delay will lead to non-attainment of the planned objectives.", "page": 127, "level": 4}}, {"headings_1": {"content": "Communications Technology and National Guidance carried out supervisory support visits and even offered further technical support to HLGs for the purpose of completing", "page": 127, "level": 4}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that Management will continue to liaise with the", "metadata": {"headings": [{"headings_0": {"content": "This is attributed to the challenges of data collection application designs and network inaccessibility. The delay will lead to non-attainment of the planned objectives.", "page": 127, "level": 4}}, {"headings_1": {"content": "Communications Technology and National Guidance carried out supervisory support visits and even offered further technical support to HLGs for the purpose of completing", "page": 127, "level": 4}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "MOICT&NG and PDM Secretariat.", "metadata": {"headings": [{"headings_0": {"content": "MOICT&NG and PDM Secretariat.", "page": 127, "level": 2}}, {"headings_1": {"content": "This is attributed to the challenges of data collection application designs and network inaccessibility. The delay will lead to non-attainment of the planned objectives.", "page": 127, "level": 4}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The government should fast-track the exercise to ensure the timely collection of data to guide the decision-making process in the implementation of PDM.", "metadata": {"headings": [{"headings_0": {"content": "The government should fast-track the exercise to ensure the timely collection of data to guide the decision-making process in the implementation of PDM.", "page": 127, "level": 4}}, {"headings_1": {"content": "MOICT&NG and PDM Secretariat.", "page": 127, "level": 2}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "3.2.16Sustainable Urbanisation and Housing Programme", "metadata": {"headings": [{"headings_0": {"content": "3.2.16Sustainable Urbanisation and Housing Programme", "page": 127, "level": 5}}, {"headings_1": {"content": "The government should fast-track the exercise to ensure the timely collection of data to guide the decision-making process in the implementation of PDM.", "page": 127, "level": 4}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The findings for this programme are contained in the individual reports of the entities in the programme. There were no significant reportable issues identified to be included in", "metadata": {"headings": [{"headings_0": {"content": "The findings for this programme are contained in the individual reports of the entities in the programme. There were no significant reportable issues identified to be included in", "page": 127, "level": 4}}, {"headings_1": {"content": "3.2.16Sustainable Urbanisation and Housing Programme", "page": 127, "level": 5}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "this report.", "metadata": {"headings": [{"headings_0": {"content": "The findings for this programme are contained in the individual reports of the entities in the programme. There were no significant reportable issues identified to be included in", "page": 127, "level": 4}}, {"headings_1": {"content": "3.2.16Sustainable Urbanisation and Housing Programme", "page": 127, "level": 5}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.17Legislation, Oversight and Representation Programme", "metadata": {"headings": [{"headings_0": {"content": "3.2.17Legislation, Oversight and Representation Programme", "page": 127, "level": 5}}, {"headings_1": {"content": "The findings for this programme are contained in the individual reports of the entities in the programme. There were no significant reportable issues identified to be included in", "page": 127, "level": 4}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The findings for this programme are contained in the individual reports of the entities in the programme. There were no significant reportable issues identified to be included in", "metadata": {"headings": [{"headings_0": {"content": "The findings for this programme are contained in the individual reports of the entities in the programme. There were no significant reportable issues identified to be included in", "page": 127, "level": 4}}, {"headings_1": {"content": "3.2.17Legislation, Oversight and Representation Programme", "page": 127, "level": 5}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "this report.", "metadata": {"headings": [{"headings_0": {"content": "The findings for this programme are contained in the individual reports of the entities in the programme. There were no significant reportable issues identified to be included in", "page": 127, "level": 4}}, {"headings_1": {"content": "3.2.17Legislation, Oversight and Representation Programme", "page": 127, "level": 5}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.18Sustainable Development of Petroleum Resources", "metadata": {"headings": [{"headings_0": {"content": "3.2.18Sustainable Development of Petroleum Resources", "page": 127, "level": 5}}, {"headings_1": {"content": "The findings for this programme are contained in the individual reports of the entities in the programme. There were no significant reportable issues identified to be included in", "page": 127, "level": 4}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The findings for this programme are contained in the individual reports of the entities in the programme. There were no significant reportable issues identified to be included in", "metadata": {"headings": [{"headings_0": {"content": "The findings for this programme are contained in the individual reports of the entities in the programme. There were no significant reportable issues identified to be included in", "page": 127, "level": 4}}, {"headings_1": {"content": "3.2.18Sustainable Development of Petroleum Resources", "page": 127, "level": 5}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "this report.", "metadata": {"headings": [{"headings_0": {"content": "The findings for this programme are contained in the individual reports of the entities in the programme. There were no significant reportable issues identified to be included in", "page": 127, "level": 4}}, {"headings_1": {"content": "3.2.18Sustainable Development of Petroleum Resources", "page": 127, "level": 5}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.19Manufacturing Programme", "metadata": {"headings": [{"headings_0": {"content": "3.2.19Manufacturing Programme", "page": 127, "level": 5}}, {"headings_1": {"content": "The findings for this programme are contained in the individual reports of the entities in the programme. There were no significant reportable issues identified to be included in", "page": 127, "level": 4}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Implementation of the programme approach to planning and budgeting", "metadata": {"headings": [{"headings_0": {"content": "(i) Implementation of the programme approach to planning and budgeting", "page": 127, "level": 5}}, {"headings_1": {"content": "3.2.19Manufacturing Programme", "page": 127, "level": 5}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Government of Uganda (GOU) started implementation of the programmatic approach to planning and budgeting during the financial year 2022/2023. I undertook a review of the", "metadata": {"headings": [{"headings_0": {"content": "Government of Uganda (GOU) started implementation of the programmatic approach to planning and budgeting during the financial year 2022/2023. I undertook a review of the", "page": 127, "level": 4}}, {"headings_1": {"content": "(i) Implementation of the programme approach to planning and budgeting", "page": 127, "level": 5}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implementation of the programmatic approach to planning and budgeting and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Government of Uganda (GOU) started implementation of the programmatic approach to planning and budgeting during the financial year 2022/2023. I undertook a review of the", "page": 127, "level": 4}}, {"headings_1": {"content": "(i) Implementation of the programme approach to planning and budgeting", "page": 127, "level": 5}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii) Misalignment of work plan activities and PIAPS out-puts", "metadata": {"headings": [{"headings_0": {"content": "(ii) Misalignment of work plan activities and PIAPS out-puts", "page": 127, "level": 5}}, {"headings_1": {"content": "Government of Uganda (GOU) started implementation of the programmatic approach to planning and budgeting during the financial year 2022/2023. I undertook a review of the", "page": 127, "level": 4}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I analyzed the activities in the approved work plans of the participating entities to establish", "metadata": {"headings": [{"headings_0": {"content": "I analyzed the activities in the approved work plans of the participating entities to establish", "page": 127, "level": 2}}, {"headings_1": {"content": "(ii) Misalignment of work plan activities and PIAPS out-puts", "page": 127, "level": 5}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "whether the PIAP out-puts for the programme would be achieved through implementation of these activities. Based on my procedures, I noted that out of the 53 activities worth UGX.445.7445Bn, only 7 (13%) activities worth UGX.409.956Bn were aligned to the PIAP", "metadata": {"headings": [{"headings_0": {"content": "I analyzed the activities in the approved work plans of the participating entities to establish", "page": 127, "level": 2}}, {"headings_1": {"content": "(ii) Misalignment of work plan activities and PIAPS out-puts", "page": 127, "level": 5}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "out-puts, whereas 46 (87%) activities worth UGX.35.788Bn were not aligned to the PIAP", "metadata": {"headings": [{"headings_0": {"content": "out-puts, whereas 46 (87%) activities worth UGX.35.788Bn were not aligned to the PIAP", "page": 127, "level": 2}}, {"headings_1": {"content": "I analyzed the activities in the approved work plans of the participating entities to establish", "page": 127, "level": 2}}], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "out-puts. \n127", "metadata": {"headings": [{"headings_0": {"content": "out-puts, whereas 46 (87%) activities worth UGX.35.788Bn were not aligned to the PIAP", "page": 127, "level": 2}}, {"headings_1": {"content": "I analyzed the activities in the approved work plans of the participating entities to establish", "page": 127, "level": 2}}, [{"headings_0": {"content": "out-puts, whereas 46 (87%) activities worth UGX.35.788Bn were not aligned to the PIAP", "page": 127, "level": 2}}, {"headings_1": {"content": "I analyzed the activities in the approved work plans of the participating entities to establish", "page": 127, "level": 2}}]], "page": 127, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Misalignment between activities in the work plans and the PIAPs frustrates the objectives", "metadata": {"headings": [{"headings_0": {"content": "Misalignment between activities in the work plans and the PIAPs frustrates the objectives", "page": 128, "level": 2}}, {"headings_1": {"content": "out-puts, whereas 46 (87%) activities worth UGX.35.788Bn were not aligned to the PIAP", "page": 127, "level": 2}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of the programme and undermines the envisaged benefits of programme-based budgeting and planning. \nIt also casts doubt on the quality of work plans which are supposed to facilitate the achievement of program objectives.", "metadata": {"headings": [{"headings_0": {"content": "Misalignment between activities in the work plans and the PIAPs frustrates the objectives", "page": 128, "level": 2}}, {"headings_1": {"content": "out-puts, whereas 46 (87%) activities worth UGX.35.788Bn were not aligned to the PIAP", "page": 127, "level": 2}}, [{"headings_0": {"content": "Misalignment between activities in the work plans and the PIAPs frustrates the objectives", "page": 128, "level": 2}}, {"headings_1": {"content": "out-puts, whereas 46 (87%) activities worth UGX.35.788Bn were not aligned to the PIAP", "page": 127, "level": 2}}]], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that this originated from the time when PIAPS were designed as the out-puts were already misaligned. She stated that the Ministry had", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that this originated from the time when PIAPS were designed as the out-puts were already misaligned. She stated that the Ministry had", "page": 128, "level": 4}}, {"headings_1": {"content": "Misalignment between activities in the work plans and the PIAPs frustrates the objectives", "page": 128, "level": 2}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "consulted NPA on this matter and that they had been advised that since they are in final", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that this originated from the time when PIAPS were designed as the out-puts were already misaligned. She stated that the Ministry had", "page": 128, "level": 4}}, {"headings_1": {"content": "Misalignment between activities in the work plans and the PIAPs frustrates the objectives", "page": 128, "level": 2}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "year of NDPIII implementation, they could not revisit the PIAPS and that this matter would", "metadata": {"headings": [{"headings_0": {"content": "year of NDPIII implementation, they could not revisit the PIAPS and that this matter would", "page": 128, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that this originated from the time when PIAPS were designed as the out-puts were already misaligned. She stated that the Ministry had", "page": 128, "level": 4}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "be addressed under NDPIV. \nI advised the Accounting Officer to ensure that all activities in the work plan are linked to", "metadata": {"headings": [{"headings_0": {"content": "year of NDPIII implementation, they could not revisit the PIAPS and that this matter would", "page": 128, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that this originated from the time when PIAPS were designed as the out-puts were already misaligned. She stated that the Ministry had", "page": 128, "level": 4}}, [{"headings_0": {"content": "year of NDPIII implementation, they could not revisit the PIAPS and that this matter would", "page": 128, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that this originated from the time when PIAPS were designed as the out-puts were already misaligned. She stated that the Ministry had", "page": 128, "level": 4}}]], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the PIAP outputs to enable achievement of the programme objectives.", "metadata": {"headings": [{"headings_0": {"content": "the PIAP outputs to enable achievement of the programme objectives.", "page": 128, "level": 2}}, {"headings_1": {"content": "year of NDPIII implementation, they could not revisit the PIAPS and that this matter would", "page": 128, "level": 2}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iii) Failure to incorporate PIAP interventions within the entity work plans and budgets", "metadata": {"headings": [{"headings_0": {"content": "(iii) Failure to incorporate PIAP interventions within the entity work plans and budgets", "page": 128, "level": 5}}, {"headings_1": {"content": "the PIAP outputs to enable achievement of the programme objectives.", "page": 128, "level": 2}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Paragraph 3.1 of the guidelines for the development of Programme Implementation Action", "metadata": {"headings": [{"headings_0": {"content": "(iii) Failure to incorporate PIAP interventions within the entity work plans and budgets", "page": 128, "level": 5}}, {"headings_1": {"content": "the PIAP outputs to enable achievement of the programme objectives.", "page": 128, "level": 2}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Plans (PIAPS) defines a PIAP as a result-oriented actor specific plan for achieving the objectives of a respective NDP III programme. The PIAP provides details of the activities and resources required to deliver the NDP-III programme results.", "metadata": {"headings": [{"headings_0": {"content": "Plans (PIAPS) defines a PIAP as a result-oriented actor specific plan for achieving the objectives of a respective NDP III programme. The PIAP provides details of the activities and resources required to deliver the NDP-III programme results.", "page": 128, "level": 4}}, {"headings_1": {"content": "(iii) Failure to incorporate PIAP interventions within the entity work plans and budgets", "page": 128, "level": 5}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I analyzed the approved work plans and budgets for the entities in the programme to confirm that the PIAPS interventions for implementation in the financial year 22/23 were", "metadata": {"headings": [{"headings_0": {"content": "I analyzed the approved work plans and budgets for the entities in the programme to confirm that the PIAPS interventions for implementation in the financial year 22/23 were", "page": 128, "level": 4}}, {"headings_1": {"content": "Plans (PIAPS) defines a PIAP as a result-oriented actor specific plan for achieving the objectives of a respective NDP III programme. The PIAP provides details of the activities and resources required to deliver the NDP-III programme results.", "page": 128, "level": 4}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "incorporated in the work plans of the entities.", "metadata": {"headings": [{"headings_0": {"content": "I analyzed the approved work plans and budgets for the entities in the programme to confirm that the PIAPS interventions for implementation in the financial year 22/23 were", "page": 128, "level": 4}}, {"headings_1": {"content": "Plans (PIAPS) defines a PIAP as a result-oriented actor specific plan for achieving the objectives of a respective NDP III programme. The PIAP provides details of the activities and resources required to deliver the NDP-III programme results.", "page": 128, "level": 4}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Out of a sample of 58 PIAP interventions analyzed, only 10 (17.24%) interventions could", "metadata": {"headings": [{"headings_0": {"content": "Out of a sample of 58 PIAP interventions analyzed, only 10 (17.24%) interventions could", "page": 128, "level": 2}}, {"headings_1": {"content": "I analyzed the approved work plans and budgets for the entities in the programme to confirm that the PIAPS interventions for implementation in the financial year 22/23 were", "page": 128, "level": 4}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "be traced in the respective entity work plans. \nThis implies that there is little or no reference to the approved PIAPs by the entities when", "metadata": {"headings": [{"headings_0": {"content": "Out of a sample of 58 PIAP interventions analyzed, only 10 (17.24%) interventions could", "page": 128, "level": 2}}, {"headings_1": {"content": "I analyzed the approved work plans and budgets for the entities in the programme to confirm that the PIAPS interventions for implementation in the financial year 22/23 were", "page": 128, "level": 4}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "preparing work plans. Due to implementation of non-aligned work plans, it was difficult", "metadata": {"headings": [{"headings_0": {"content": "preparing work plans. Due to implementation of non-aligned work plans, it was difficult", "page": 128, "level": 2}}, {"headings_1": {"content": "Out of a sample of 58 PIAP interventions analyzed, only 10 (17.24%) interventions could", "page": 128, "level": 2}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to confirm that the programme objectives were achieved. \nThe Accounting Officer explained that the misalignment of PIAPS outputs as mentioned made the incorporation of PIAP intervention into the entity work plan difficult.", "metadata": {"headings": [{"headings_0": {"content": "preparing work plans. Due to implementation of non-aligned work plans, it was difficult", "page": 128, "level": 2}}, {"headings_1": {"content": "Out of a sample of 58 PIAP interventions analyzed, only 10 (17.24%) interventions could", "page": 128, "level": 2}}, [{"headings_0": {"content": "preparing work plans. Due to implementation of non-aligned work plans, it was difficult", "page": 128, "level": 2}}, {"headings_1": {"content": "Out of a sample of 58 PIAP interventions analyzed, only 10 (17.24%) interventions could", "page": 128, "level": 2}}]], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that all PIAP interventions are incorporated in", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all PIAP interventions are incorporated in", "page": 128, "level": 2}}, {"headings_1": {"content": "preparing work plans. Due to implementation of non-aligned work plans, it was difficult", "page": 128, "level": 2}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the entity work plans to enable achievement of all program objectives.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all PIAP interventions are incorporated in", "page": 128, "level": 2}}, {"headings_1": {"content": "preparing work plans. Due to implementation of non-aligned work plans, it was difficult", "page": 128, "level": 2}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv) Failure to constitute functional Program working group Secretariats", "metadata": {"headings": [{"headings_0": {"content": "(iv) Failure to constitute functional Program working group Secretariats", "page": 128, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that all PIAP interventions are incorporated in", "page": 128, "level": 2}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Guideline 18 of the guidelines on the program working groups requires that each lead Ministry establishes a secretariat within their Ministry supported by the Planning Unit of", "metadata": {"headings": [{"headings_0": {"content": "Guideline 18 of the guidelines on the program working groups requires that each lead Ministry establishes a secretariat within their Ministry supported by the Planning Unit of", "page": 128, "level": 4}}, {"headings_1": {"content": "(iv) Failure to constitute functional Program working group Secretariats", "page": 128, "level": 5}}], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the Ministry. The Secretariats are expected to provide administrative support to the respective program working Groups (PWGs). \n128", "metadata": {"headings": [{"headings_0": {"content": "Guideline 18 of the guidelines on the program working groups requires that each lead Ministry establishes a secretariat within their Ministry supported by the Planning Unit of", "page": 128, "level": 4}}, {"headings_1": {"content": "(iv) Failure to constitute functional Program working group Secretariats", "page": 128, "level": 5}}, [{"headings_0": {"content": "Guideline 18 of the guidelines on the program working groups requires that each lead Ministry establishes a secretariat within their Ministry supported by the Planning Unit of", "page": 128, "level": 4}}, {"headings_1": {"content": "(iv) Failure to constitute functional Program working group Secretariats", "page": 128, "level": 5}}]], "page": 128, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Contrary to the above, I noted that the programs had not established the Programme", "metadata": {"headings": [{"headings_0": {"content": "Contrary to the above, I noted that the programs had not established the Programme", "page": 129, "level": 2}}, {"headings_1": {"content": "Guideline 18 of the guidelines on the program working groups requires that each lead Ministry establishes a secretariat within their Ministry supported by the Planning Unit of", "page": 128, "level": 4}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Working Group Secretariat as required.", "metadata": {"headings": [{"headings_0": {"content": "Contrary to the above, I noted that the programs had not established the Programme", "page": 129, "level": 2}}, {"headings_1": {"content": "Guideline 18 of the guidelines on the program working groups requires that each lead Ministry establishes a secretariat within their Ministry supported by the Planning Unit of", "page": 128, "level": 4}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In the circumstances, there is a risk that the program may experience challenges in", "metadata": {"headings": [{"headings_0": {"content": "In the circumstances, there is a risk that the program may experience challenges in", "page": 129, "level": 2}}, {"headings_1": {"content": "Contrary to the above, I noted that the programs had not established the Programme", "page": 129, "level": 2}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ensuring that the program activities are implemented in a coordinated manner.", "metadata": {"headings": [{"headings_0": {"content": "In the circumstances, there is a risk that the program may experience challenges in", "page": 129, "level": 2}}, {"headings_1": {"content": "Contrary to the above, I noted that the programs had not established the Programme", "page": 129, "level": 2}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the Programme Working Group Secretariat was established and functional and that the minutes of the meetings of the PWG were available I was however not availed with these minutes for review.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Programme Working Group Secretariat was established and functional and that the minutes of the meetings of the PWG were available I was however not availed with these minutes for review.", "page": 129, "level": 4}}, {"headings_1": {"content": "In the circumstances, there is a risk that the program may experience challenges in", "page": 129, "level": 2}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to establish program working groups to enable implementation of programme activities in a coordinated manner.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Programme Working Group Secretariat was established and functional and that the minutes of the meetings of the PWG were available I was however not availed with these minutes for review.", "page": 129, "level": 4}}, {"headings_1": {"content": "In the circumstances, there is a risk that the program may experience challenges in", "page": 129, "level": 2}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v) Performance monitoring and measurement", "metadata": {"headings": [{"headings_0": {"content": "(v) Performance monitoring and measurement", "page": 129, "level": 5}}, {"headings_1": {"content": "The Accounting Officer explained that the Programme Working Group Secretariat was established and functional and that the minutes of the meetings of the PWG were available I was however not availed with these minutes for review.", "page": 129, "level": 4}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Guideline 34 of the Programme Working Group guidelines states that to track progress of the PIAP, each PWG should review progress to ensure each PIAP output has been claimed", "metadata": {"headings": [{"headings_0": {"content": "Guideline 34 of the Programme Working Group guidelines states that to track progress of the PIAP, each PWG should review progress to ensure each PIAP output has been claimed", "page": 129, "level": 4}}, {"headings_1": {"content": "(v) Performance monitoring and measurement", "page": 129, "level": 5}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "by at least one Institution, identify what, when, and how the progress on the PIAP out-", "metadata": {"headings": [{"headings_0": {"content": "Guideline 34 of the Programme Working Group guidelines states that to track progress of the PIAP, each PWG should review progress to ensure each PIAP output has been claimed", "page": 129, "level": 4}}, {"headings_1": {"content": "(v) Performance monitoring and measurement", "page": 129, "level": 5}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "puts will be collected, evaluated and monitored, the progress on the PIAP out-puts will be", "metadata": {"headings": [{"headings_0": {"content": "puts will be collected, evaluated and monitored, the progress on the PIAP out-puts will be", "page": 129, "level": 2}}, {"headings_1": {"content": "Guideline 34 of the Programme Working Group guidelines states that to track progress of the PIAP, each PWG should review progress to ensure each PIAP output has been claimed", "page": 129, "level": 4}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "evaluated at least once a quarter, develop a meeting schedule and format for contributors to the report.", "metadata": {"headings": [{"headings_0": {"content": "puts will be collected, evaluated and monitored, the progress on the PIAP out-puts will be", "page": 129, "level": 2}}, {"headings_1": {"content": "Guideline 34 of the Programme Working Group guidelines states that to track progress of the PIAP, each PWG should review progress to ensure each PIAP output has been claimed", "page": 129, "level": 4}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "On the contrary, I did not find evidence of quarterly reviews and tracking of performance for the PIAPs by the programme working group.", "metadata": {"headings": [{"headings_0": {"content": "On the contrary, I did not find evidence of quarterly reviews and tracking of performance for the PIAPs by the programme working group.", "page": 129, "level": 4}}, {"headings_1": {"content": "puts will be collected, evaluated and monitored, the progress on the PIAP out-puts will be", "page": 129, "level": 2}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "This implies that there is no clear mechanism of ensuring that monitoring of progress", "metadata": {"headings": [{"headings_0": {"content": "This implies that there is no clear mechanism of ensuring that monitoring of progress", "page": 129, "level": 2}}, {"headings_1": {"content": "On the contrary, I did not find evidence of quarterly reviews and tracking of performance for the PIAPs by the programme working group.", "page": 129, "level": 4}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "towards achieving the PIAP outputs is continuously done and as such, there is a risk that", "metadata": {"headings": [{"headings_0": {"content": "This implies that there is no clear mechanism of ensuring that monitoring of progress", "page": 129, "level": 2}}, {"headings_1": {"content": "On the contrary, I did not find evidence of quarterly reviews and tracking of performance for the PIAPs by the programme working group.", "page": 129, "level": 4}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "timely intervention will not be undertaken in case of under-performance. This may result", "metadata": {"headings": [{"headings_0": {"content": "timely intervention will not be undertaken in case of under-performance. This may result", "page": 129, "level": 2}}, {"headings_1": {"content": "This implies that there is no clear mechanism of ensuring that monitoring of progress", "page": 129, "level": 2}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "in failure to achieve the NDP targets. \nThe Accounting Officer state that Quarterly reviews were undertaken and that minutes were attached.", "metadata": {"headings": [{"headings_0": {"content": "timely intervention will not be undertaken in case of under-performance. This may result", "page": 129, "level": 2}}, {"headings_1": {"content": "This implies that there is no clear mechanism of ensuring that monitoring of progress", "page": 129, "level": 2}}, [{"headings_0": {"content": "timely intervention will not be undertaken in case of under-performance. This may result", "page": 129, "level": 2}}, {"headings_1": {"content": "This implies that there is no clear mechanism of ensuring that monitoring of progress", "page": 129, "level": 2}}]], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I was however not availed evidence of undertaking quarterly reviews.", "metadata": {"headings": [{"headings_0": {"content": "I was however not availed evidence of undertaking quarterly reviews.", "page": 129, "level": 2}}, {"headings_1": {"content": "timely intervention will not be undertaken in case of under-performance. This may result", "page": 129, "level": 2}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to ensure that quarterly reviews are always undertaken to track performance of the PIAPs by the programme working group.", "metadata": {"headings": [{"headings_0": {"content": "I advise the Accounting Officer to ensure that quarterly reviews are always undertaken to track performance of the PIAPs by the programme working group.", "page": 129, "level": 4}}, {"headings_1": {"content": "I was however not availed evidence of undertaking quarterly reviews.", "page": 129, "level": 2}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "3.2.20Sustainable Energy Development Programme", "metadata": {"headings": [{"headings_0": {"content": "3.2.20Sustainable Energy Development Programme", "page": 129, "level": 5}}, {"headings_1": {"content": "I advise the Accounting Officer to ensure that quarterly reviews are always undertaken to track performance of the PIAPs by the programme working group.", "page": 129, "level": 4}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Government of Uganda\u2019s policy objective is to increase investments in power transmission and rural electrification with the overall goal of increasing access and utilisation of electricity, accelerating grid infrastructure development and stimulation of", "metadata": {"headings": [{"headings_0": {"content": "3.2.20Sustainable Energy Development Programme", "page": 129, "level": 5}}, {"headings_1": {"content": "I advise the Accounting Officer to ensure that quarterly reviews are always undertaken to track performance of the PIAPs by the programme working group.", "page": 129, "level": 4}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "demand and maintaining security of supply. Efforts have been made to ensure adequate", "metadata": {"headings": [{"headings_0": {"content": "demand and maintaining security of supply. Efforts have been made to ensure adequate", "page": 129, "level": 2}}, {"headings_1": {"content": "3.2.20Sustainable Energy Development Programme", "page": 129, "level": 5}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "electricity generation capacity for economic development through development of large", "metadata": {"headings": [{"headings_0": {"content": "demand and maintaining security of supply. Efforts have been made to ensure adequate", "page": 129, "level": 2}}, {"headings_1": {"content": "3.2.20Sustainable Energy Development Programme", "page": 129, "level": 5}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "generation plants, transmission and distribution infrastructure. The implementation of", "metadata": {"headings": [{"headings_0": {"content": "generation plants, transmission and distribution infrastructure. The implementation of", "page": 129, "level": 2}}, {"headings_1": {"content": "demand and maintaining security of supply. Efforts have been made to ensure adequate", "page": 129, "level": 2}}], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "these objectives is through Ministry of Energy and Mineral Development (MEMD), Uganda \n129", "metadata": {"headings": [{"headings_0": {"content": "generation plants, transmission and distribution infrastructure. The implementation of", "page": 129, "level": 2}}, {"headings_1": {"content": "demand and maintaining security of supply. Efforts have been made to ensure adequate", "page": 129, "level": 2}}, [{"headings_0": {"content": "generation plants, transmission and distribution infrastructure. The implementation of", "page": 129, "level": 2}}, {"headings_1": {"content": "demand and maintaining security of supply. Efforts have been made to ensure adequate", "page": 129, "level": 2}}]], "page": 129, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Electricity Generation Company Limited (UEGCL), Uganda Electricity Transmission Company Limited (UETCL) and Uganda Electricity Distribution Company Limited (UEDCL). I reviewed the implementation of the programme and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Electricity Generation Company Limited (UEGCL), Uganda Electricity Transmission Company Limited (UETCL) and Uganda Electricity Distribution Company Limited (UEDCL). I reviewed the implementation of the programme and noted the following;", "page": 130, "level": 4}}, {"headings_1": {"content": "generation plants, transmission and distribution infrastructure. The implementation of", "page": 129, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1. Progress of Electricity Generation Infrastructure projects", "metadata": {"headings": [{"headings_0": {"content": "1. Progress of Electricity Generation Infrastructure projects", "page": 130, "level": 5}}, {"headings_1": {"content": "Electricity Generation Company Limited (UEGCL), Uganda Electricity Transmission Company Limited (UETCL) and Uganda Electricity Distribution Company Limited (UEDCL). I reviewed the implementation of the programme and noted the following;", "page": 130, "level": 4}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1. Progress of Electricity Generation Infrastructure projects", "page": 130, "level": 5}}, {"headings_1": {"content": "Electricity Generation Company Limited (UEGCL), Uganda Electricity Transmission Company Limited (UETCL) and Uganda Electricity Distribution Company Limited (UEDCL). I reviewed the implementation of the programme and noted the following;", "page": 130, "level": 4}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Completion and commissioning of Karuma HPP has substantially delayed. The dam was planned to be completed within 60 months but the actual duration of implementation is currently 114 months signifying a delay of 54 months. Other", "metadata": {"headings": [{"headings_0": {"content": "1. Progress of Electricity Generation Infrastructure projects", "page": 130, "level": 5}}, {"headings_1": {"content": "Electricity Generation Company Limited (UEGCL), Uganda Electricity Transmission Company Limited (UETCL) and Uganda Electricity Distribution Company Limited (UEDCL). I reviewed the implementation of the programme and noted the following;", "page": 130, "level": 4}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "implementation challenges include accrual of interest claims of USD.30M on", "metadata": {"headings": [{"headings_0": {"content": "implementation challenges include accrual of interest claims of USD.30M on", "page": 130, "level": 2}}, {"headings_1": {"content": "1. Progress of Electricity Generation Infrastructure projects", "page": 130, "level": 5}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "delayed payments, the delayed acquisition of reservoir land and the slow progress", "metadata": {"headings": [{"headings_0": {"content": "implementation challenges include accrual of interest claims of USD.30M on", "page": 130, "level": 2}}, {"headings_1": {"content": "1. Progress of Electricity Generation Infrastructure projects", "page": 130, "level": 5}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of the Resettlement Action Plan (RAP). Nevertheless, the overall physical progress", "metadata": {"headings": [{"headings_0": {"content": "of the Resettlement Action Plan (RAP). Nevertheless, the overall physical progress", "page": 130, "level": 2}}, {"headings_1": {"content": "implementation challenges include accrual of interest claims of USD.30M on", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of the project is now at 99.9%. \n", "metadata": {"headings": [{"headings_0": {"content": "of the Resettlement Action Plan (RAP). Nevertheless, the overall physical progress", "page": 130, "level": 2}}, {"headings_1": {"content": "implementation challenges include accrual of interest claims of USD.30M on", "page": 130, "level": 2}}, [{"headings_0": {"content": "of the Resettlement Action Plan (RAP). Nevertheless, the overall physical progress", "page": 130, "level": 2}}, {"headings_1": {"content": "implementation challenges include accrual of interest claims of USD.30M on", "page": 130, "level": 2}}]], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I further noted delays in implementation of Community Development Action Plan", "metadata": {"headings": [{"headings_0": {"content": "of the Resettlement Action Plan (RAP). Nevertheless, the overall physical progress", "page": 130, "level": 2}}, {"headings_1": {"content": "implementation challenges include accrual of interest claims of USD.30M on", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "(CDAP) projects yet the construction of the dam is at 99.9% completion. The progress on construction of the Seed school, hospital, mosque, church, and", "metadata": {"headings": [{"headings_0": {"content": "(CDAP) projects yet the construction of the dam is at 99.9% completion. The progress on construction of the Seed school, hospital, mosque, church, and", "page": 130, "level": 4}}, {"headings_1": {"content": "of the Resettlement Action Plan (RAP). Nevertheless, the overall physical progress", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "compensation of persons affected by blasting during construction had not", "metadata": {"headings": [{"headings_0": {"content": "(CDAP) projects yet the construction of the dam is at 99.9% completion. The progress on construction of the Seed school, hospital, mosque, church, and", "page": 130, "level": 4}}, {"headings_1": {"content": "of the Resettlement Action Plan (RAP). Nevertheless, the overall physical progress", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "progressed as planned. Management explained that full implementation of CDAP", "metadata": {"headings": [{"headings_0": {"content": "progressed as planned. Management explained that full implementation of CDAP", "page": 130, "level": 2}}, {"headings_1": {"content": "(CDAP) projects yet the construction of the dam is at 99.9% completion. The progress on construction of the Seed school, hospital, mosque, church, and", "page": 130, "level": 4}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "was hindered by unavailability of funds despite being budgeted for.", "metadata": {"headings": [{"headings_0": {"content": "progressed as planned. Management explained that full implementation of CDAP", "page": 130, "level": 2}}, {"headings_1": {"content": "(CDAP) projects yet the construction of the dam is at 99.9% completion. The progress on construction of the Seed school, hospital, mosque, church, and", "page": 130, "level": 4}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The SCADA system at the Namanve Thermal plant is obsolete. The system facilitates efficient remote monitoring and control of power generation facilities, optimizing operations, efficiency, reliability, and security by facilitating seamless communication among stakeholders and therefore its current state compromises", "metadata": {"headings": [{"headings_0": {"content": "progressed as planned. Management explained that full implementation of CDAP", "page": 130, "level": 2}}, {"headings_1": {"content": "(CDAP) projects yet the construction of the dam is at 99.9% completion. The progress on construction of the Seed school, hospital, mosque, church, and", "page": 130, "level": 4}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "progressed as planned. Management explained that full implementation of CDAP", "page": 130, "level": 2}}, {"headings_1": {"content": "(CDAP) projects yet the construction of the dam is at 99.9% completion. The progress on construction of the Seed school, hospital, mosque, church, and", "page": 130, "level": 4}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the safety, reliability, and availability of the plant. UEGCL has engaged MEMD and ERA and requested for supplementary funding of UGX.22Bn for the system", "metadata": {"headings": [{"headings_0": {"content": "the safety, reliability, and availability of the plant. UEGCL has engaged MEMD and ERA and requested for supplementary funding of UGX.22Bn for the system", "page": 130, "level": 4}}, {"headings_1": {"content": "progressed as planned. Management explained that full implementation of CDAP", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "upgrade.", "metadata": {"headings": [{"headings_0": {"content": "the safety, reliability, and availability of the plant. UEGCL has engaged MEMD and ERA and requested for supplementary funding of UGX.22Bn for the system", "page": 130, "level": 4}}, {"headings_1": {"content": "progressed as planned. Management explained that full implementation of CDAP", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Although the defects liability period for Isimba HPP had expired on 31st March", "metadata": {"headings": [{"headings_0": {"content": "the safety, reliability, and availability of the plant. UEGCL has engaged MEMD and ERA and requested for supplementary funding of UGX.22Bn for the system", "page": 130, "level": 4}}, {"headings_1": {"content": "progressed as planned. Management explained that full implementation of CDAP", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the safety, reliability, and availability of the plant. UEGCL has engaged MEMD and ERA and requested for supplementary funding of UGX.22Bn for the system", "page": 130, "level": 4}}, {"headings_1": {"content": "progressed as planned. Management explained that full implementation of CDAP", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2023, some major defects of the project had not been rectified. The EPC", "metadata": {"headings": [{"headings_0": {"content": "2023, some major defects of the project had not been rectified. The EPC", "page": 130, "level": 2}}, {"headings_1": {"content": "the safety, reliability, and availability of the plant. UEGCL has engaged MEMD and ERA and requested for supplementary funding of UGX.22Bn for the system", "page": 130, "level": 4}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "contractor was issued 776 snags to rectify, out of which 763 (98%) were rectified.", "metadata": {"headings": [{"headings_0": {"content": "2023, some major defects of the project had not been rectified. The EPC", "page": 130, "level": 2}}, {"headings_1": {"content": "the safety, reliability, and availability of the plant. UEGCL has engaged MEMD and ERA and requested for supplementary funding of UGX.22Bn for the system", "page": 130, "level": 4}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The 13 unrectified snags have been outstanding since March 2019. The delays to", "metadata": {"headings": [{"headings_0": {"content": "The 13 unrectified snags have been outstanding since March 2019. The delays to", "page": 130, "level": 2}}, {"headings_1": {"content": "2023, some major defects of the project had not been rectified. The EPC", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "rectify identified defects have increased the project costs and is likely to reduce the plant availability to 83.9% which will affect revenue generation. \nI advised the Accounting Officers to accelerate completion of the major electricity", "metadata": {"headings": [{"headings_0": {"content": "The 13 unrectified snags have been outstanding since March 2019. The delays to", "page": 130, "level": 2}}, {"headings_1": {"content": "2023, some major defects of the project had not been rectified. The EPC", "page": 130, "level": 2}}, [{"headings_0": {"content": "The 13 unrectified snags have been outstanding since March 2019. The delays to", "page": 130, "level": 2}}, {"headings_1": {"content": "2023, some major defects of the project had not been rectified. The EPC", "page": 130, "level": 2}}]], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "generation projects by completing land acquisition, rectification of defects and CDAP.", "metadata": {"headings": [{"headings_0": {"content": "generation projects by completing land acquisition, rectification of defects and CDAP.", "page": 130, "level": 2}}, {"headings_1": {"content": "The 13 unrectified snags have been outstanding since March 2019. The delays to", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2. Progress of Transmission infrastructure projects", "metadata": {"headings": [{"headings_0": {"content": "generation projects by completing land acquisition, rectification of defects and CDAP.", "page": 130, "level": 2}}, {"headings_1": {"content": "The 13 unrectified snags have been outstanding since March 2019. The delays to", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "generation projects by completing land acquisition, rectification of defects and CDAP.", "page": 130, "level": 2}}, {"headings_1": {"content": "The 13 unrectified snags have been outstanding since March 2019. The delays to", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Key infrastructure aimed at accelerating grid development and stimulating", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Key infrastructure aimed at accelerating grid development and stimulating", "page": 130, "level": 2}}, {"headings_1": {"content": "generation projects by completing land acquisition, rectification of defects and CDAP.", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "electricity demand including Tororo-Opuyo-Lira, Mbale-Tororo, Kole-Gulu-Nebbi-", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Key infrastructure aimed at accelerating grid development and stimulating", "page": 130, "level": 2}}, {"headings_1": {"content": "generation projects by completing land acquisition, rectification of defects and CDAP.", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Arua, Gulu-Agago and Mirama-Kabale transmission lines were behind schedule.", "metadata": {"headings": [{"headings_0": {"content": "Arua, Gulu-Agago and Mirama-Kabale transmission lines were behind schedule.", "page": 130, "level": 2}}, {"headings_1": {"content": "\uf0b7 Key infrastructure aimed at accelerating grid development and stimulating", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The projects\u2019 progress was affected by acquisition of right of way challenges,", "metadata": {"headings": [{"headings_0": {"content": "Arua, Gulu-Agago and Mirama-Kabale transmission lines were behind schedule.", "page": 130, "level": 2}}, {"headings_1": {"content": "\uf0b7 Key infrastructure aimed at accelerating grid development and stimulating", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "impact of Covid-19, delays in submission of designs and inadequate mobilization", "metadata": {"headings": [{"headings_0": {"content": "impact of Covid-19, delays in submission of designs and inadequate mobilization", "page": 130, "level": 2}}, {"headings_1": {"content": "Arua, Gulu-Agago and Mirama-Kabale transmission lines were behind schedule.", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of resources by the Contractors. \n130", "metadata": {"headings": [{"headings_0": {"content": "impact of Covid-19, delays in submission of designs and inadequate mobilization", "page": 130, "level": 2}}, {"headings_1": {"content": "Arua, Gulu-Agago and Mirama-Kabale transmission lines were behind schedule.", "page": 130, "level": 2}}, [{"headings_0": {"content": "impact of Covid-19, delays in submission of designs and inadequate mobilization", "page": 130, "level": 2}}, {"headings_1": {"content": "Arua, Gulu-Agago and Mirama-Kabale transmission lines were behind schedule.", "page": 130, "level": 2}}]], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Uganda \u2013 Kenya regional inter-connector with a completion timeline of", "metadata": {"headings": [{"headings_0": {"content": "impact of Covid-19, delays in submission of designs and inadequate mobilization", "page": 130, "level": 2}}, {"headings_1": {"content": "Arua, Gulu-Agago and Mirama-Kabale transmission lines were behind schedule.", "page": 130, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "impact of Covid-19, delays in submission of designs and inadequate mobilization", "page": 130, "level": 2}}, {"headings_1": {"content": "Arua, Gulu-Agago and Mirama-Kabale transmission lines were behind schedule.", "page": 130, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "December 2022 was not progressing as planned. This was due to failure to secure", "metadata": {"headings": [{"headings_0": {"content": "December 2022 was not progressing as planned. This was due to failure to secure", "page": 131, "level": 2}}, {"headings_1": {"content": "impact of Covid-19, delays in submission of designs and inadequate mobilization", "page": 130, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "sufficient right of way, vandalism and inadequate funds to purchase all required materials.", "metadata": {"headings": [{"headings_0": {"content": "December 2022 was not progressing as planned. This was due to failure to secure", "page": 131, "level": 2}}, {"headings_1": {"content": "impact of Covid-19, delays in submission of designs and inadequate mobilization", "page": 130, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 While, the Uganda-Democratic Republic of Congo (DRC) Interconnection Project", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 While, the Uganda-Democratic Republic of Congo (DRC) Interconnection Project", "page": 131, "level": 2}}, {"headings_1": {"content": "December 2022 was not progressing as planned. This was due to failure to secure", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "whose feasibility study should have advanced from inception to completion during the year, was at progress of 45% and the ESIA/RAP study was at 5%. The delayed progress of the studies was attributed to challenges in securing funding and procurement of consultants.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 While, the Uganda-Democratic Republic of Congo (DRC) Interconnection Project", "page": 131, "level": 2}}, {"headings_1": {"content": "December 2022 was not progressing as planned. This was due to failure to secure", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting officer to fast track the development of critical transmission", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to fast track the development of critical transmission", "page": 131, "level": 2}}, {"headings_1": {"content": "\uf0b7 While, the Uganda-Democratic Republic of Congo (DRC) Interconnection Project", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "infrastructure in order to achieve security of supply and accelerate power demand.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to fast track the development of critical transmission", "page": 131, "level": 2}}, {"headings_1": {"content": "\uf0b7 While, the Uganda-Democratic Republic of Congo (DRC) Interconnection Project", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3. Management of Electricity Distribution Assets under the UMEME Concession", "metadata": {"headings": [{"headings_0": {"content": "3. Management of Electricity Distribution Assets under the UMEME Concession", "page": 131, "level": 5}}, {"headings_1": {"content": "I advised the Accounting officer to fast track the development of critical transmission", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UEDCL as the owner of the Distribution System is required to among others continuously monitor the Repair and Maintenance, installations, retirement, and modifications carried out by UMEME Limited, as the concessionaire, on the assets making up the Distribution", "metadata": {"headings": [{"headings_0": {"content": "UEDCL as the owner of the Distribution System is required to among others continuously monitor the Repair and Maintenance, installations, retirement, and modifications carried out by UMEME Limited, as the concessionaire, on the assets making up the Distribution", "page": 131, "level": 4}}, {"headings_1": {"content": "3. Management of Electricity Distribution Assets under the UMEME Concession", "page": 131, "level": 5}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "System. I noted inadequacies in management of the grid assets as follows;", "metadata": {"headings": [{"headings_0": {"content": "UEDCL as the owner of the Distribution System is required to among others continuously monitor the Repair and Maintenance, installations, retirement, and modifications carried out by UMEME Limited, as the concessionaire, on the assets making up the Distribution", "page": 131, "level": 4}}, {"headings_1": {"content": "3. Management of Electricity Distribution Assets under the UMEME Concession", "page": 131, "level": 5}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- From a sample of 5 out of the 13 distribution lines in the northern and eastern", "metadata": {"headings": [{"headings_0": {"content": "UEDCL as the owner of the Distribution System is required to among others continuously monitor the Repair and Maintenance, installations, retirement, and modifications carried out by UMEME Limited, as the concessionaire, on the assets making up the Distribution", "page": 131, "level": 4}}, {"headings_1": {"content": "3. Management of Electricity Distribution Assets under the UMEME Concession", "page": 131, "level": 5}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "UEDCL as the owner of the Distribution System is required to among others continuously monitor the Repair and Maintenance, installations, retirement, and modifications carried out by UMEME Limited, as the concessionaire, on the assets making up the Distribution", "page": 131, "level": 4}}, {"headings_1": {"content": "3. Management of Electricity Distribution Assets under the UMEME Concession", "page": 131, "level": 5}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "regions of the country under the UMEME distribution network, nearly half of the", "metadata": {"headings": [{"headings_0": {"content": "regions of the country under the UMEME distribution network, nearly half of the", "page": 131, "level": 2}}, {"headings_1": {"content": "UEDCL as the owner of the Distribution System is required to among others continuously monitor the Repair and Maintenance, installations, retirement, and modifications carried out by UMEME Limited, as the concessionaire, on the assets making up the Distribution", "page": 131, "level": 4}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "transformers on these lines were not in satisfactory condition. There were faulty surge arrestors that compromise the safety of equipment, oil leakages and", "metadata": {"headings": [{"headings_0": {"content": "regions of the country under the UMEME distribution network, nearly half of the", "page": 131, "level": 2}}, {"headings_1": {"content": "UEDCL as the owner of the Distribution System is required to among others continuously monitor the Repair and Maintenance, installations, retirement, and modifications carried out by UMEME Limited, as the concessionaire, on the assets making up the Distribution", "page": 131, "level": 4}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "bypassed High-tension and Low Voltage protection system hence risk of", "metadata": {"headings": [{"headings_0": {"content": "bypassed High-tension and Low Voltage protection system hence risk of", "page": 131, "level": 2}}, {"headings_1": {"content": "regions of the country under the UMEME distribution network, nearly half of the", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "equipment damage, fire & safety hazards for personnel working on or near the transformers.", "metadata": {"headings": [{"headings_0": {"content": "bypassed High-tension and Low Voltage protection system hence risk of", "page": 131, "level": 2}}, {"headings_1": {"content": "regions of the country under the UMEME distribution network, nearly half of the", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I further noted power quality issues; long feeder lines, along Mbarara North-", "metadata": {"headings": [{"headings_0": {"content": "bypassed High-tension and Low Voltage protection system hence risk of", "page": 131, "level": 2}}, {"headings_1": {"content": "regions of the country under the UMEME distribution network, nearly half of the", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "bypassed High-tension and Low Voltage protection system hence risk of", "page": 131, "level": 2}}, {"headings_1": {"content": "regions of the country under the UMEME distribution network, nearly half of the", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Kabale 33Kv and Ishaka-Rukungiri 33Kv which are 483km and 467km respectively,", "metadata": {"headings": [{"headings_0": {"content": "Kabale 33Kv and Ishaka-Rukungiri 33Kv which are 483km and 467km respectively,", "page": 131, "level": 2}}, {"headings_1": {"content": "bypassed High-tension and Low Voltage protection system hence risk of", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implying greater voltage drop leading to higher power losses, increase in chances", "metadata": {"headings": [{"headings_0": {"content": "Kabale 33Kv and Ishaka-Rukungiri 33Kv which are 483km and 467km respectively,", "page": 131, "level": 2}}, {"headings_1": {"content": "bypassed High-tension and Low Voltage protection system hence risk of", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of faults and failures along the line. In addition, the Supply reliability of Mbarara", "metadata": {"headings": [{"headings_0": {"content": "of faults and failures along the line. In addition, the Supply reliability of Mbarara", "page": 131, "level": 2}}, {"headings_1": {"content": "Kabale 33Kv and Ishaka-Rukungiri 33Kv which are 483km and 467km respectively,", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "North-Kabale 33Kv line under the UMEME network is negatively impacted by faults", "metadata": {"headings": [{"headings_0": {"content": "of faults and failures along the line. In addition, the Supply reliability of Mbarara", "page": 131, "level": 2}}, {"headings_1": {"content": "Kabale 33Kv and Ishaka-Rukungiri 33Kv which are 483km and 467km respectively,", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "from the UEDCL managed network at Muhanga, Kamwezi and Kabale.", "metadata": {"headings": [{"headings_0": {"content": "from the UEDCL managed network at Muhanga, Kamwezi and Kabale.", "page": 131, "level": 2}}, {"headings_1": {"content": "of faults and failures along the line. In addition, the Supply reliability of Mbarara", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "from the UEDCL managed network at Muhanga, Kamwezi and Kabale.", "page": 131, "level": 2}}, {"headings_1": {"content": "of faults and failures along the line. In addition, the Supply reliability of Mbarara", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The land at Mityana, Mubende and Fort portal substations is encroachment on,", "metadata": {"headings": [{"headings_0": {"content": "from the UEDCL managed network at Muhanga, Kamwezi and Kabale.", "page": 131, "level": 2}}, {"headings_1": {"content": "of faults and failures along the line. In addition, the Supply reliability of Mbarara", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "which requires an urgent need for UMEME Limited to determine the true extent of", "metadata": {"headings": [{"headings_0": {"content": "which requires an urgent need for UMEME Limited to determine the true extent of", "page": 131, "level": 2}}, {"headings_1": {"content": "from the UEDCL managed network at Muhanga, Kamwezi and Kabale.", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "land related assets and the integrity of their boundaries before their retransfer date as required by the Lease and Assignment Agreement. In addition, Vandalism", "metadata": {"headings": [{"headings_0": {"content": "which requires an urgent need for UMEME Limited to determine the true extent of", "page": 131, "level": 2}}, {"headings_1": {"content": "from the UEDCL managed network at Muhanga, Kamwezi and Kabale.", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of Stay assemblies, conductor and underground cables at Mutundwe \u2013 Masaka west and Mbarara North-Ibanda lines which disrupts the transmission of electricity,", "metadata": {"headings": [{"headings_0": {"content": "of Stay assemblies, conductor and underground cables at Mutundwe \u2013 Masaka west and Mbarara North-Ibanda lines which disrupts the transmission of electricity,", "page": 131, "level": 4}}, {"headings_1": {"content": "which requires an urgent need for UMEME Limited to determine the true extent of", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "affecting the efficiency and reliability of the network.", "metadata": {"headings": [{"headings_0": {"content": "of Stay assemblies, conductor and underground cables at Mutundwe \u2013 Masaka west and Mbarara North-Ibanda lines which disrupts the transmission of electricity,", "page": 131, "level": 4}}, {"headings_1": {"content": "which requires an urgent need for UMEME Limited to determine the true extent of", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that UMEME Limited addresses the observed", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that UMEME Limited addresses the observed", "page": 131, "level": 2}}, {"headings_1": {"content": "of Stay assemblies, conductor and underground cables at Mutundwe \u2013 Masaka west and Mbarara North-Ibanda lines which disrupts the transmission of electricity,", "page": 131, "level": 4}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "deficiencies and conducts the necessary repairs, maintenance, installations, and \n131 \nmodifications to the distribution network in accordance with the terms outlined in the lease and assignment agreement.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that UMEME Limited addresses the observed", "page": 131, "level": 2}}, {"headings_1": {"content": "of Stay assemblies, conductor and underground cables at Mutundwe \u2013 Masaka west and Mbarara North-Ibanda lines which disrupts the transmission of electricity,", "page": 131, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that UMEME Limited addresses the observed", "page": 131, "level": 2}}, {"headings_1": {"content": "of Stay assemblies, conductor and underground cables at Mutundwe \u2013 Masaka west and Mbarara North-Ibanda lines which disrupts the transmission of electricity,", "page": 131, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that UMEME Limited addresses the observed", "page": 131, "level": 2}}, {"headings_1": {"content": "of Stay assemblies, conductor and underground cables at Mutundwe \u2013 Masaka west and Mbarara North-Ibanda lines which disrupts the transmission of electricity,", "page": 131, "level": 4}}]], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.3. OBSERVATIONS FROM OTHER THEMATIC AREAS", "metadata": {"headings": [{"headings_0": {"content": "3.3. OBSERVATIONS FROM OTHER THEMATIC AREAS", "page": 132, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that UMEME Limited addresses the observed", "page": 131, "level": 2}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "During the financial year, I conducted audits on other thematic areas whose summary", "metadata": {"headings": [{"headings_0": {"content": "During the financial year, I conducted audits on other thematic areas whose summary", "page": 132, "level": 2}}, {"headings_1": {"content": "3.3. OBSERVATIONS FROM OTHER THEMATIC AREAS", "page": 132, "level": 5}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "findings are provided here.", "metadata": {"headings": [{"headings_0": {"content": "During the financial year, I conducted audits on other thematic areas whose summary", "page": 132, "level": 2}}, {"headings_1": {"content": "3.3. OBSERVATIONS FROM OTHER THEMATIC AREAS", "page": 132, "level": 5}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.4. SALARY PAYROLL SPECIAL AUDIT", "metadata": {"headings": [{"headings_0": {"content": "3.4. SALARY PAYROLL SPECIAL AUDIT", "page": 132, "level": 5}}, {"headings_1": {"content": "During the financial year, I conducted audits on other thematic areas whose summary", "page": 132, "level": 2}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In a letter dated 29th November 2022 referenced HRM 155/222/02, the Hon. Minister of Finance, Planning and Economic Development, requested me to carry out a Special Audit on Wage, Pension and Gratuity payroll management processes in order to stabilize the Wage Bill and find root causes and lasting solutions to the inherent issues related to", "metadata": {"headings": [{"headings_0": {"content": "In a letter dated 29th November 2022 referenced HRM 155/222/02, the Hon. Minister of Finance, Planning and Economic Development, requested me to carry out a Special Audit on Wage, Pension and Gratuity payroll management processes in order to stabilize the Wage Bill and find root causes and lasting solutions to the inherent issues related to", "page": 132, "level": 4}}, {"headings_1": {"content": "3.4. SALARY PAYROLL SPECIAL AUDIT", "page": 132, "level": 5}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "payroll management.", "metadata": {"headings": [{"headings_0": {"content": "In a letter dated 29th November 2022 referenced HRM 155/222/02, the Hon. Minister of Finance, Planning and Economic Development, requested me to carry out a Special Audit on Wage, Pension and Gratuity payroll management processes in order to stabilize the Wage Bill and find root causes and lasting solutions to the inherent issues related to", "page": 132, "level": 4}}, {"headings_1": {"content": "3.4. SALARY PAYROLL SPECIAL AUDIT", "page": 132, "level": 5}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In the request, the Hon. Minister noted that execution of the budget was characterized by Wage Bill overruns and persistent requests for supplementary funding to cater for shortfalls on salaries, Pensions and Gratuity, yet this is an area where numbers are certain", "metadata": {"headings": [{"headings_0": {"content": "In the request, the Hon. Minister noted that execution of the budget was characterized by Wage Bill overruns and persistent requests for supplementary funding to cater for shortfalls on salaries, Pensions and Gratuity, yet this is an area where numbers are certain", "page": 132, "level": 4}}, {"headings_1": {"content": "In a letter dated 29th November 2022 referenced HRM 155/222/02, the Hon. Minister of Finance, Planning and Economic Development, requested me to carry out a Special Audit on Wage, Pension and Gratuity payroll management processes in order to stabilize the Wage Bill and find root causes and lasting solutions to the inherent issues related to", "page": 132, "level": 4}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and specific.", "metadata": {"headings": [{"headings_0": {"content": "In the request, the Hon. Minister noted that execution of the budget was characterized by Wage Bill overruns and persistent requests for supplementary funding to cater for shortfalls on salaries, Pensions and Gratuity, yet this is an area where numbers are certain", "page": 132, "level": 4}}, {"headings_1": {"content": "In a letter dated 29th November 2022 referenced HRM 155/222/02, the Hon. Minister of Finance, Planning and Economic Development, requested me to carry out a Special Audit on Wage, Pension and Gratuity payroll management processes in order to stabilize the Wage Bill and find root causes and lasting solutions to the inherent issues related to", "page": 132, "level": 4}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Additionally, the request contained a number of issues that were identified for urgent", "metadata": {"headings": [{"headings_0": {"content": "Additionally, the request contained a number of issues that were identified for urgent", "page": 132, "level": 2}}, {"headings_1": {"content": "In the request, the Hon. Minister noted that execution of the budget was characterized by Wage Bill overruns and persistent requests for supplementary funding to cater for shortfalls on salaries, Pensions and Gratuity, yet this is an area where numbers are certain", "page": 132, "level": 4}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "attention such as;", "metadata": {"headings": [{"headings_0": {"content": "Additionally, the request contained a number of issues that were identified for urgent", "page": 132, "level": 2}}, {"headings_1": {"content": "In the request, the Hon. Minister noted that execution of the budget was characterized by Wage Bill overruns and persistent requests for supplementary funding to cater for shortfalls on salaries, Pensions and Gratuity, yet this is an area where numbers are certain", "page": 132, "level": 4}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i) Unauthorized Recruitments and Promotions; (ii) Poor projection of Wage, Pension and Gratuity Estimates;", "metadata": {"headings": [{"headings_0": {"content": "(i) Unauthorized Recruitments and Promotions; (ii) Poor projection of Wage, Pension and Gratuity Estimates;", "page": 132, "level": 4}}, {"headings_1": {"content": "Additionally, the request contained a number of issues that were identified for urgent", "page": 132, "level": 2}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(i) Unauthorized Recruitments and Promotions; (ii) Poor projection of Wage, Pension and Gratuity Estimates;", "page": 132, "level": 4}}, {"headings_1": {"content": "Additionally, the request contained a number of issues that were identified for urgent", "page": 132, "level": 2}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Mischarges, Illegal Deductions, and; (iv) Delays in processing of Pension and Gratuity files among others.", "metadata": {"headings": [{"headings_0": {"content": "Mischarges, Illegal Deductions, and; (iv) Delays in processing of Pension and Gratuity files among others.", "page": 132, "level": 4}}, {"headings_1": {"content": "(i) Unauthorized Recruitments and Promotions; (ii) Poor projection of Wage, Pension and Gratuity Estimates;", "page": 132, "level": 4}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Hon. Minister further explained that whereas Government executed several reforms", "metadata": {"headings": [{"headings_0": {"content": "The Hon. Minister further explained that whereas Government executed several reforms", "page": 132, "level": 2}}, {"headings_1": {"content": "Mischarges, Illegal Deductions, and; (iv) Delays in processing of Pension and Gratuity files among others.", "page": 132, "level": 4}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to militate against the persistent supplementary requests for additional funds to cater for Wage, Pension and Gratuity shortfalls, the reforms had not registered any significant results. \nPursuant to Article 163(3) of the Constitution of the Republic of Uganda, 1995 (as", "metadata": {"headings": [{"headings_0": {"content": "The Hon. Minister further explained that whereas Government executed several reforms", "page": 132, "level": 2}}, {"headings_1": {"content": "Mischarges, Illegal Deductions, and; (iv) Delays in processing of Pension and Gratuity files among others.", "page": 132, "level": 4}}, [{"headings_0": {"content": "The Hon. Minister further explained that whereas Government executed several reforms", "page": 132, "level": 2}}, {"headings_1": {"content": "Mischarges, Illegal Deductions, and; (iv) Delays in processing of Pension and Gratuity files among others.", "page": 132, "level": 4}}]], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "amended) and Sections 13(3), and 22 of the National Audit Act (NAA), 2008, I undertook a special audit in regard to payroll management in all the Ministries, Departments and Agencies (MDAs), Local Governments (LGs), State Enterprises and Corporations.", "metadata": {"headings": [{"headings_0": {"content": "amended) and Sections 13(3), and 22 of the National Audit Act (NAA), 2008, I undertook a special audit in regard to payroll management in all the Ministries, Departments and Agencies (MDAs), Local Governments (LGs), State Enterprises and Corporations.", "page": 132, "level": 4}}, {"headings_1": {"content": "The Hon. Minister further explained that whereas Government executed several reforms", "page": 132, "level": 2}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "This report contains findings on the audit of the payrolls and gratuity management (for staff in active service) The gratuity (for retired staff) and pension management are to be", "metadata": {"headings": [{"headings_0": {"content": "This report contains findings on the audit of the payrolls and gratuity management (for staff in active service) The gratuity (for retired staff) and pension management are to be", "page": 132, "level": 4}}, {"headings_1": {"content": "amended) and Sections 13(3), and 22 of the National Audit Act (NAA), 2008, I undertook a special audit in regard to payroll management in all the Ministries, Departments and Agencies (MDAs), Local Governments (LGs), State Enterprises and Corporations.", "page": 132, "level": 4}}], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "audited separately. \nThe main objectives of the special audit were to establish the credibility of the GoU payroll, confirm the actual number of employees in Government service, estimate the payroll budget for the FY 2023/24, evaluate payroll management systems and make appropriate recommendations. \n132 \nThis Executive Summary contains the key findings and recommendations. The details of", "metadata": {"headings": [{"headings_0": {"content": "This report contains findings on the audit of the payrolls and gratuity management (for staff in active service) The gratuity (for retired staff) and pension management are to be", "page": 132, "level": 4}}, {"headings_1": {"content": "amended) and Sections 13(3), and 22 of the National Audit Act (NAA), 2008, I undertook a special audit in regard to payroll management in all the Ministries, Departments and Agencies (MDAs), Local Governments (LGs), State Enterprises and Corporations.", "page": 132, "level": 4}}, [{"headings_0": {"content": "This report contains findings on the audit of the payrolls and gratuity management (for staff in active service) The gratuity (for retired staff) and pension management are to be", "page": 132, "level": 4}}, {"headings_1": {"content": "amended) and Sections 13(3), and 22 of the National Audit Act (NAA), 2008, I undertook a special audit in regard to payroll management in all the Ministries, Departments and Agencies (MDAs), Local Governments (LGs), State Enterprises and Corporations.", "page": 132, "level": 4}}], [{"headings_0": {"content": "This report contains findings on the audit of the payrolls and gratuity management (for staff in active service) The gratuity (for retired staff) and pension management are to be", "page": 132, "level": 4}}, {"headings_1": {"content": "amended) and Sections 13(3), and 22 of the National Audit Act (NAA), 2008, I undertook a special audit in regard to payroll management in all the Ministries, Departments and Agencies (MDAs), Local Governments (LGs), State Enterprises and Corporations.", "page": 132, "level": 4}}], [{"headings_0": {"content": "This report contains findings on the audit of the payrolls and gratuity management (for staff in active service) The gratuity (for retired staff) and pension management are to be", "page": 132, "level": 4}}, {"headings_1": {"content": "amended) and Sections 13(3), and 22 of the National Audit Act (NAA), 2008, I undertook a special audit in regard to payroll management in all the Ministries, Departments and Agencies (MDAs), Local Governments (LGs), State Enterprises and Corporations.", "page": 132, "level": 4}}]], "page": 132, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the consolidated findings are indicated in the succeeding sections of this report. The", "metadata": {"headings": [{"headings_0": {"content": "the consolidated findings are indicated in the succeeding sections of this report. The", "page": 133, "level": 2}}, {"headings_1": {"content": "This report contains findings on the audit of the payrolls and gratuity management (for staff in active service) The gratuity (for retired staff) and pension management are to be", "page": 132, "level": 4}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "individual Institution reports have more details and have been issued separately. Below are the summarized findings of the audit;", "metadata": {"headings": [{"headings_0": {"content": "the consolidated findings are indicated in the succeeding sections of this report. The", "page": 133, "level": 2}}, {"headings_1": {"content": "This report contains findings on the audit of the payrolls and gratuity management (for staff in active service) The gratuity (for retired staff) and pension management are to be", "page": 132, "level": 4}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Key Findings", "metadata": {"headings": [{"headings_0": {"content": "Key Findings", "page": 133, "level": 5}}, {"headings_1": {"content": "the consolidated findings are indicated in the succeeding sections of this report. The", "page": 133, "level": 2}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "3.4.1. Validation of Employees and special audit on Public Service Payroll in MDAs and LGs on IPPS/HCMS", "metadata": {"headings": [{"headings_0": {"content": "3.4.1. Validation of Employees and special audit on Public Service Payroll in MDAs and LGs on IPPS/HCMS", "page": 133, "level": 5}}, {"headings_1": {"content": "Key Findings", "page": 133, "level": 5}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 133, "level": 5}}, {"headings_1": {"content": "3.4.1. Validation of Employees and special audit on Public Service Payroll in MDAs and LGs on IPPS/HCMS", "page": 133, "level": 5}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Out of 362,007 employees in 89 MDAs and 176 LGs, a total of 326,019, (90.1%)", "metadata": {"headings": [{"headings_0": {"content": "Out of 362,007 employees in 89 MDAs and 176 LGs, a total of 326,019, (90.1%)", "page": 133, "level": 2}}, {"headings_1": {"content": "a)", "page": 133, "level": 5}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "were fully verified, 24,462 (6.8%) partially verified, 1,966 (0.5%) not verified, while 9,560 (2.6%) did not show up.", "metadata": {"headings": [{"headings_0": {"content": "Out of 362,007 employees in 89 MDAs and 176 LGs, a total of 326,019, (90.1%)", "page": 133, "level": 2}}, {"headings_1": {"content": "a)", "page": 133, "level": 5}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 133, "level": 5}}, {"headings_1": {"content": "Out of 362,007 employees in 89 MDAs and 176 LGs, a total of 326,019, (90.1%)", "page": 133, "level": 2}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The 24,462 partially verified staff did not present all the requisite documents but", "metadata": {"headings": [{"headings_0": {"content": "The 24,462 partially verified staff did not present all the requisite documents but", "page": 133, "level": 2}}, {"headings_1": {"content": "b)", "page": 133, "level": 5}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "were recommended to be temporarily left on payroll until the responsible", "metadata": {"headings": [{"headings_0": {"content": "The 24,462 partially verified staff did not present all the requisite documents but", "page": 133, "level": 2}}, {"headings_1": {"content": "b)", "page": 133, "level": 5}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Appointing Authority verifies them and takes appropriate action.", "metadata": {"headings": [{"headings_0": {"content": "Appointing Authority verifies them and takes appropriate action.", "page": 133, "level": 2}}, {"headings_1": {"content": "The 24,462 partially verified staff did not present all the requisite documents but", "page": 133, "level": 2}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 133, "level": 5}}, {"headings_1": {"content": "Appointing Authority verifies them and takes appropriate action.", "page": 133, "level": 2}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The 1,966 not verified employees appeared for validation but did not satisfy the requirements of the validation exercise. Accordingly, these have been omitted from the validated payrolls. I observed that a total of UGX.1.9Bn was paid to this category of employees for the base month alone (i.e. February 2023), which could lead to a potential annual financial loss of UGX.22.2Bn to Government.", "metadata": {"headings": [{"headings_0": {"content": "The 1,966 not verified employees appeared for validation but did not satisfy the requirements of the validation exercise. Accordingly, these have been omitted from the validated payrolls. I observed that a total of UGX.1.9Bn was paid to this category of employees for the base month alone (i.e. February 2023), which could lead to a potential annual financial loss of UGX.22.2Bn to Government.", "page": 133, "level": 4}}, {"headings_1": {"content": "c)", "page": 133, "level": 5}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 133, "level": 5}}, {"headings_1": {"content": "The 1,966 not verified employees appeared for validation but did not satisfy the requirements of the validation exercise. Accordingly, these have been omitted from the validated payrolls. I observed that a total of UGX.1.9Bn was paid to this category of employees for the base month alone (i.e. February 2023), which could lead to a potential annual financial loss of UGX.22.2Bn to Government.", "page": 133, "level": 4}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Of the 9,560 employees who did not appear for the validation;", "metadata": {"headings": [{"headings_0": {"content": "Of the 9,560 employees who did not appear for the validation;", "page": 133, "level": 2}}, {"headings_1": {"content": "d)", "page": 133, "level": 5}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- A total of 1,886 employees were away for genuine reasons, including official leave, sick leave, secondment, and official work abroad among others. These have been left on the payroll, and arrangements ought to be made to ensure validation upon their return to duty.", "metadata": {"headings": [{"headings_0": {"content": "Of the 9,560 employees who did not appear for the validation;", "page": 133, "level": 2}}, {"headings_1": {"content": "d)", "page": 133, "level": 5}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Of the 9,560 employees who did not appear for the validation;", "page": 133, "level": 2}}, {"headings_1": {"content": "d)", "page": 133, "level": 5}}, [{"headings_0": {"content": "Of the 9,560 employees who did not appear for the validation;", "page": 133, "level": 2}}, {"headings_1": {"content": "d)", "page": 133, "level": 5}}]], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A total 5,878 employees were either transferred, confirmed dead, absconded, or", "metadata": {"headings": [{"headings_0": {"content": "Of the 9,560 employees who did not appear for the validation;", "page": 133, "level": 2}}, {"headings_1": {"content": "d)", "page": 133, "level": 5}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "retired by the time of validation. Out of these, 2,054 employees were removed", "metadata": {"headings": [{"headings_0": {"content": "retired by the time of validation. Out of these, 2,054 employees were removed", "page": 133, "level": 2}}, {"headings_1": {"content": "Of the 9,560 employees who did not appear for the validation;", "page": 133, "level": 2}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "from the payroll in time, while 3,824 were not deleted promptly and as a result, UGX.23.9Bn was irregularly paid to them after their exit date. These employees have been omitted from the validated payroll. \n", "metadata": {"headings": [{"headings_0": {"content": "retired by the time of validation. Out of these, 2,054 employees were removed", "page": 133, "level": 2}}, {"headings_1": {"content": "Of the 9,560 employees who did not appear for the validation;", "page": 133, "level": 2}}, [{"headings_0": {"content": "retired by the time of validation. Out of these, 2,054 employees were removed", "page": 133, "level": 2}}, {"headings_1": {"content": "Of the 9,560 employees who did not appear for the validation;", "page": 133, "level": 2}}]], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A total of 1,796 individuals who were paid UGX.0.75Bn in the base month alone", "metadata": {"headings": [{"headings_0": {"content": "retired by the time of validation. Out of these, 2,054 employees were removed", "page": 133, "level": 2}}, {"headings_1": {"content": "Of the 9,560 employees who did not appear for the validation;", "page": 133, "level": 2}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "(i.e. February 2023), were non-existent and hence confirmed ghost employees. Payments made to these employees could have led to a potential annual financial loss of UGX.9.0Bn to Government. The extent of the total loss occasioned to", "metadata": {"headings": [{"headings_0": {"content": "(i.e. February 2023), were non-existent and hence confirmed ghost employees. Payments made to these employees could have led to a potential annual financial loss of UGX.9.0Bn to Government. The extent of the total loss occasioned to", "page": 133, "level": 4}}, {"headings_1": {"content": "retired by the time of validation. Out of these, 2,054 employees were removed", "page": 133, "level": 2}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "government is to be determined once a full review of their personnel files is", "metadata": {"headings": [{"headings_0": {"content": "(i.e. February 2023), were non-existent and hence confirmed ghost employees. Payments made to these employees could have led to a potential annual financial loss of UGX.9.0Bn to Government. The extent of the total loss occasioned to", "page": 133, "level": 4}}, {"headings_1": {"content": "retired by the time of validation. Out of these, 2,054 employees were removed", "page": 133, "level": 2}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "undertaken. These were accordingly omitted from the validated payroll.", "metadata": {"headings": [{"headings_0": {"content": "undertaken. These were accordingly omitted from the validated payroll.", "page": 133, "level": 2}}, {"headings_1": {"content": "(i.e. February 2023), were non-existent and hence confirmed ghost employees. Payments made to these employees could have led to a potential annual financial loss of UGX.9.0Bn to Government. The extent of the total loss occasioned to", "page": 133, "level": 4}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 133, "level": 5}}, {"headings_1": {"content": "undertaken. These were accordingly omitted from the validated payroll.", "page": 133, "level": 2}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A total of 6,955 individuals whose names were not on the base payroll (February", "metadata": {"headings": [{"headings_0": {"content": "A total of 6,955 individuals whose names were not on the base payroll (February", "page": 133, "level": 2}}, {"headings_1": {"content": "e)", "page": 133, "level": 5}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2023), appeared for the validation exercise and presented all pre-requisite", "metadata": {"headings": [{"headings_0": {"content": "A total of 6,955 individuals whose names were not on the base payroll (February", "page": 133, "level": 2}}, {"headings_1": {"content": "e)", "page": 133, "level": 5}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "documents. These individuals were confirmed to be genuine employees by Accounting Officers and have been accordingly included on the validated payroll.", "metadata": {"headings": [{"headings_0": {"content": "documents. These individuals were confirmed to be genuine employees by Accounting Officers and have been accordingly included on the validated payroll.", "page": 133, "level": 4}}, {"headings_1": {"content": "A total of 6,955 individuals whose names were not on the base payroll (February", "page": 133, "level": 2}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "133", "metadata": {"headings": [{"headings_0": {"content": "documents. These individuals were confirmed to be genuine employees by Accounting Officers and have been accordingly included on the validated payroll.", "page": 133, "level": 4}}, {"headings_1": {"content": "A total of 6,955 individuals whose names were not on the base payroll (February", "page": 133, "level": 2}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officers attributed the shortcoming to; challenges in accessing the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the shortcoming to; challenges in accessing the", "page": 134, "level": 2}}, {"headings_1": {"content": "documents. These individuals were confirmed to be genuine employees by Accounting Officers and have been accordingly included on the validated payroll.", "page": 133, "level": 4}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "employees onto the payroll, disciplinary cases re-instated, teachers awaiting", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the shortcoming to; challenges in accessing the", "page": 134, "level": 2}}, {"headings_1": {"content": "documents. These individuals were confirmed to be genuine employees by Accounting Officers and have been accordingly included on the validated payroll.", "page": 133, "level": 4}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "confirmation from the Education Service commission, employees who dropped off", "metadata": {"headings": [{"headings_0": {"content": "confirmation from the Education Service commission, employees who dropped off", "page": 134, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the shortcoming to; challenges in accessing the", "page": 134, "level": 2}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the payroll due to system issues, among other reasons.", "metadata": {"headings": [{"headings_0": {"content": "confirmation from the Education Service commission, employees who dropped off", "page": 134, "level": 2}}, {"headings_1": {"content": "The Accounting Officers attributed the shortcoming to; challenges in accessing the", "page": 134, "level": 2}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 134, "level": 5}}, {"headings_1": {"content": "confirmation from the Education Service commission, employees who dropped off", "page": 134, "level": 2}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Validation of staff on the Short-Term/temporary contract staff in MDAs revealed that, out of 6,251 employees in 29 MDAs, 5,651 (90.4%) were fully verified, 362", "metadata": {"headings": [{"headings_0": {"content": "Validation of staff on the Short-Term/temporary contract staff in MDAs revealed that, out of 6,251 employees in 29 MDAs, 5,651 (90.4%) were fully verified, 362", "page": 134, "level": 4}}, {"headings_1": {"content": "f)", "page": 134, "level": 5}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(5.8%) partially verified, 78 (1.2%) not verified while 160 (2.6%) did not show", "metadata": {"headings": [{"headings_0": {"content": "Validation of staff on the Short-Term/temporary contract staff in MDAs revealed that, out of 6,251 employees in 29 MDAs, 5,651 (90.4%) were fully verified, 362", "page": 134, "level": 4}}, {"headings_1": {"content": "f)", "page": 134, "level": 5}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "up. As already highlighted above, a similar treatment was applied to the short", "metadata": {"headings": [{"headings_0": {"content": "up. As already highlighted above, a similar treatment was applied to the short", "page": 134, "level": 2}}, {"headings_1": {"content": "Validation of staff on the Short-Term/temporary contract staff in MDAs revealed that, out of 6,251 employees in 29 MDAs, 5,651 (90.4%) were fully verified, 362", "page": 134, "level": 4}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "term/contract staff who were categorized as partial and not verified.", "metadata": {"headings": [{"headings_0": {"content": "up. As already highlighted above, a similar treatment was applied to the short", "page": 134, "level": 2}}, {"headings_1": {"content": "Validation of staff on the Short-Term/temporary contract staff in MDAs revealed that, out of 6,251 employees in 29 MDAs, 5,651 (90.4%) were fully verified, 362", "page": 134, "level": 4}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 134, "level": 5}}, {"headings_1": {"content": "up. As already highlighted above, a similar treatment was applied to the short", "page": 134, "level": 2}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A total of 491 individuals whose names were not on the Short-Term/temporary contract staff payrolls in MDAs appeared for the validation exercise and presented", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 134, "level": 5}}, {"headings_1": {"content": "up. As already highlighted above, a similar treatment was applied to the short", "page": 134, "level": 2}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "all pre-requisite documents. These were confirmed by Accounting Officers as genuine Temporary/short term staff and have accordingly been included on the", "metadata": {"headings": [{"headings_0": {"content": "all pre-requisite documents. These were confirmed by Accounting Officers as genuine Temporary/short term staff and have accordingly been included on the", "page": 134, "level": 4}}, {"headings_1": {"content": "g)", "page": 134, "level": 5}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "validated short-term payrolls for the respective entities.", "metadata": {"headings": [{"headings_0": {"content": "all pre-requisite documents. These were confirmed by Accounting Officers as genuine Temporary/short term staff and have accordingly been included on the", "page": 134, "level": 4}}, {"headings_1": {"content": "g)", "page": 134, "level": 5}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 134, "level": 5}}, {"headings_1": {"content": "all pre-requisite documents. These were confirmed by Accounting Officers as genuine Temporary/short term staff and have accordingly been included on the", "page": 134, "level": 4}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A total of 73,689 employees in 82 MDAs and 172 LGs had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payroll and data captured by NIRA on the National IDs.", "metadata": {"headings": [{"headings_0": {"content": "A total of 73,689 employees in 82 MDAs and 172 LGs had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payroll and data captured by NIRA on the National IDs.", "page": 134, "level": 4}}, {"headings_1": {"content": "h)", "page": 134, "level": 5}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 134, "level": 5}}, {"headings_1": {"content": "A total of 73,689 employees in 82 MDAs and 172 LGs had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payroll and data captured by NIRA on the National IDs.", "page": 134, "level": 4}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I compared the main payroll data in MDAs and LGs with IFMS payment files, and noted overpayments of UGX.6.4Bn made to 2,606 employees and underpayments", "metadata": {"headings": [{"headings_0": {"content": "I compared the main payroll data in MDAs and LGs with IFMS payment files, and noted overpayments of UGX.6.4Bn made to 2,606 employees and underpayments", "page": 134, "level": 4}}, {"headings_1": {"content": "i)", "page": 134, "level": 5}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of UGX.6.1Bn to 4,071 employees.", "metadata": {"headings": [{"headings_0": {"content": "I compared the main payroll data in MDAs and LGs with IFMS payment files, and noted overpayments of UGX.6.4Bn made to 2,606 employees and underpayments", "page": 134, "level": 4}}, {"headings_1": {"content": "i)", "page": 134, "level": 5}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "j)", "metadata": {"headings": [{"headings_0": {"content": "j)", "page": 134, "level": 5}}, {"headings_1": {"content": "I compared the main payroll data in MDAs and LGs with IFMS payment files, and noted overpayments of UGX.6.4Bn made to 2,606 employees and underpayments", "page": 134, "level": 4}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A comparison of the base pays as per entity payrolls with the base pay as per", "metadata": {"headings": [{"headings_0": {"content": "j)", "page": 134, "level": 5}}, {"headings_1": {"content": "I compared the main payroll data in MDAs and LGs with IFMS payment files, and noted overpayments of UGX.6.4Bn made to 2,606 employees and underpayments", "page": 134, "level": 4}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "salary structures revealed that 81,537 employees in 27 MDAs and 166 LGs were paid on wrong scales/notches leading to overpayments of UGX.62.6Bn and", "metadata": {"headings": [{"headings_0": {"content": "salary structures revealed that 81,537 employees in 27 MDAs and 166 LGs were paid on wrong scales/notches leading to overpayments of UGX.62.6Bn and", "page": 134, "level": 4}}, {"headings_1": {"content": "j)", "page": 134, "level": 5}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "142,732 employees were underpaid by UGX.78.2Bn.", "metadata": {"headings": [{"headings_0": {"content": "salary structures revealed that 81,537 employees in 27 MDAs and 166 LGs were paid on wrong scales/notches leading to overpayments of UGX.62.6Bn and", "page": 134, "level": 4}}, {"headings_1": {"content": "j)", "page": 134, "level": 5}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "k)", "metadata": {"headings": [{"headings_0": {"content": "k)", "page": 134, "level": 5}}, {"headings_1": {"content": "salary structures revealed that 81,537 employees in 27 MDAs and 166 LGs were paid on wrong scales/notches leading to overpayments of UGX.62.6Bn and", "page": 134, "level": 4}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Under statutory obligations, I analysed the deductions on the Public Service Payroll and compared them with the remittances/payments made and noted an over\u2013", "metadata": {"headings": [{"headings_0": {"content": "k)", "page": 134, "level": 5}}, {"headings_1": {"content": "salary structures revealed that 81,537 employees in 27 MDAs and 166 LGs were paid on wrong scales/notches leading to overpayments of UGX.62.6Bn and", "page": 134, "level": 4}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "remittance of UGX.64.2Bn in 31 MDAs and 160 LGs and an under-remittance of UGX.80.8Bn in 45 MDAs and 171 LGs.", "metadata": {"headings": [{"headings_0": {"content": "remittance of UGX.64.2Bn in 31 MDAs and 160 LGs and an under-remittance of UGX.80.8Bn in 45 MDAs and 171 LGs.", "page": 134, "level": 4}}, {"headings_1": {"content": "k)", "page": 134, "level": 5}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "l)", "metadata": {"headings": [{"headings_0": {"content": "l)", "page": 134, "level": 5}}, {"headings_1": {"content": "remittance of UGX.64.2Bn in 31 MDAs and 160 LGs and an under-remittance of UGX.80.8Bn in 45 MDAs and 171 LGs.", "page": 134, "level": 4}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "For non-statutory obligations, I compared the deductions on the Public Service Payroll with the remittances/payments made noted an over\u2013remittance of UGX.21.7Bn in 19 MDAs and 156 LGs and an under-remittance of UGX.19.5Bn in 22 MDAs and 172 LGs.", "metadata": {"headings": [{"headings_0": {"content": "For non-statutory obligations, I compared the deductions on the Public Service Payroll with the remittances/payments made noted an over\u2013remittance of UGX.21.7Bn in 19 MDAs and 156 LGs and an under-remittance of UGX.19.5Bn in 22 MDAs and 172 LGs.", "page": 134, "level": 4}}, {"headings_1": {"content": "l)", "page": 134, "level": 5}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "m)", "metadata": {"headings": [{"headings_0": {"content": "m)", "page": 134, "level": 5}}, {"headings_1": {"content": "For non-statutory obligations, I compared the deductions on the Public Service Payroll with the remittances/payments made noted an over\u2013remittance of UGX.21.7Bn in 19 MDAs and 156 LGs and an under-remittance of UGX.19.5Bn in 22 MDAs and 172 LGs.", "page": 134, "level": 4}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Further noted was that four (04) entities which reported arrears of UGX.0.3Bn,", "metadata": {"headings": [{"headings_0": {"content": "m)", "page": 134, "level": 5}}, {"headings_1": {"content": "For non-statutory obligations, I compared the deductions on the Public Service Payroll with the remittances/payments made noted an over\u2013remittance of UGX.21.7Bn in 19 MDAs and 156 LGs and an under-remittance of UGX.19.5Bn in 22 MDAs and 172 LGs.", "page": 134, "level": 4}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "diverted a total of UGX.6.28Bn from the wage funds and were given a supplementary wage budget of UGX.8.86Bn, as shown below;", "metadata": {"headings": [{"headings_0": {"content": "diverted a total of UGX.6.28Bn from the wage funds and were given a supplementary wage budget of UGX.8.86Bn, as shown below;", "page": 134, "level": 4}}, {"headings_1": {"content": "m)", "page": 134, "level": 5}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "134", "metadata": {"headings": [{"headings_0": {"content": "diverted a total of UGX.6.28Bn from the wage funds and were given a supplementary wage budget of UGX.8.86Bn, as shown below;", "page": 134, "level": 4}}, {"headings_1": {"content": "m)", "page": 134, "level": 5}}], "page": 134, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 35: schedule of entities reporting arrears", "metadata": {"headings": [{"headings_0": {"content": "Table 35: schedule of entities reporting arrears", "page": 135, "level": 2}}, {"headings_1": {"content": "diverted a total of UGX.6.28Bn from the wage funds and were given a supplementary wage budget of UGX.8.86Bn, as shown below;", "page": 134, "level": 4}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**SN**", "**Vote name**", "**F/Y 2022/2023**", null, null], ["", "", "Salary arrears \u2013 UGX Bn", "Amount Mischarged \u2013 UGX Bn", "Supplementary amount \u2013 UGX Bn"], ["**1**", "Ministry of Education", "0.100", "0.491", "0.327"], ["**2**", "Busitema University", "0.016", "0.649", "-"], ["**3**", "Ministry of Foreign Affairs", "0.128", "4.076", "1.289"], ["**4**", "Ministry of Agriculture, Animal Industry & Fisheries", "0.04", "1.059", "7.246"], ["", "Total", "0.284", "6.276", "8.862"]], "metadata": {"headings": [{"headings_0": {"content": "Table 35: schedule of entities reporting arrears", "page": 135, "level": 2}}, {"headings_1": {"content": "diverted a total of UGX.6.28Bn from the wage funds and were given a supplementary wage budget of UGX.8.86Bn, as shown below;", "page": 134, "level": 4}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "The above implies that not all supplementary requests on the wage bill are justified since", "metadata": {"headings": [{"headings_0": {"content": "The above implies that not all supplementary requests on the wage bill are justified since", "page": 135, "level": 2}}, {"headings_1": {"content": "Table 35: schedule of entities reporting arrears", "page": 135, "level": 2}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "government releases the approved wage budgets fully.", "metadata": {"headings": [{"headings_0": {"content": "The above implies that not all supplementary requests on the wage bill are justified since", "page": 135, "level": 2}}, {"headings_1": {"content": "Table 35: schedule of entities reporting arrears", "page": 135, "level": 2}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "n)", "metadata": {"headings": [{"headings_0": {"content": "n)", "page": 135, "level": 5}}, {"headings_1": {"content": "The above implies that not all supplementary requests on the wage bill are justified since", "page": 135, "level": 2}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Out of 133,670 approved positions in 75 MDAs and 167 LGs, a total of 70,490", "metadata": {"headings": [{"headings_0": {"content": "Out of 133,670 approved positions in 75 MDAs and 167 LGs, a total of 70,490", "page": 135, "level": 2}}, {"headings_1": {"content": "n)", "page": 135, "level": 5}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "positions were filled leaving a gap of 60,847 vacant positions as per their approved", "metadata": {"headings": [{"headings_0": {"content": "Out of 133,670 approved positions in 75 MDAs and 167 LGs, a total of 70,490", "page": 135, "level": 2}}, {"headings_1": {"content": "n)", "page": 135, "level": 5}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "staff establishments. In addition, 13 MDAs and one (01) LG had 514 over-filled", "metadata": {"headings": [{"headings_0": {"content": "staff establishments. In addition, 13 MDAs and one (01) LG had 514 over-filled", "page": 135, "level": 2}}, {"headings_1": {"content": "Out of 133,670 approved positions in 75 MDAs and 167 LGs, a total of 70,490", "page": 135, "level": 2}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "positions.", "metadata": {"headings": [{"headings_0": {"content": "staff establishments. In addition, 13 MDAs and one (01) LG had 514 over-filled", "page": 135, "level": 2}}, {"headings_1": {"content": "Out of 133,670 approved positions in 75 MDAs and 167 LGs, a total of 70,490", "page": 135, "level": 2}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "o)", "metadata": {"headings": [{"headings_0": {"content": "o)", "page": 135, "level": 5}}, {"headings_1": {"content": "staff establishments. In addition, 13 MDAs and one (01) LG had 514 over-filled", "page": 135, "level": 2}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Four (04) MDAs did not have approved and costed staff establishments. In addition, I noted that seven (07) MDAs had outdated staff establishments in comparison to the entities\u2019 current needs.", "metadata": {"headings": [{"headings_0": {"content": "o)", "page": 135, "level": 5}}, {"headings_1": {"content": "staff establishments. In addition, 13 MDAs and one (01) LG had 514 over-filled", "page": 135, "level": 2}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "p)", "metadata": {"headings": [{"headings_0": {"content": "p)", "page": 135, "level": 5}}, {"headings_1": {"content": "o)", "page": 135, "level": 5}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A total of 31 MDAs maintained separate payrolls for mainstream staff and for the short-term/contract staff contrary to good practice. I observed that for entities", "metadata": {"headings": [{"headings_0": {"content": "A total of 31 MDAs maintained separate payrolls for mainstream staff and for the short-term/contract staff contrary to good practice. I observed that for entities", "page": 135, "level": 4}}, {"headings_1": {"content": "p)", "page": 135, "level": 5}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "that had already enrolled onto HCMS, the short term/contract staff payroll was processed outside of the HCMS. This practice also encourages mischarges, as the salaries for staff on the secondary payroll are always charged from other budget codes other than the recognised wage codes. This has further complicated wage estimation and management.", "metadata": {"headings": [{"headings_0": {"content": "A total of 31 MDAs maintained separate payrolls for mainstream staff and for the short-term/contract staff contrary to good practice. I observed that for entities", "page": 135, "level": 4}}, {"headings_1": {"content": "p)", "page": 135, "level": 5}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "q)", "metadata": {"headings": [{"headings_0": {"content": "q)", "page": 135, "level": 5}}, {"headings_1": {"content": "A total of 31 MDAs maintained separate payrolls for mainstream staff and for the short-term/contract staff contrary to good practice. I observed that for entities", "page": 135, "level": 4}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that the 22 MDAs and 19 LGs diverted funds from the wage budget to the tune of UGX.28.03Bn to pay for other activities including unbudgeted for salaries of short term/contract staff, contrary to financial regulations. Relatedly, a total of", "metadata": {"headings": [{"headings_0": {"content": "q)", "page": 135, "level": 5}}, {"headings_1": {"content": "A total of 31 MDAs maintained separate payrolls for mainstream staff and for the short-term/contract staff contrary to good practice. I observed that for entities", "page": 135, "level": 4}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.94.95Bn was diverted from other budget lines (non-wage) to pay for employee salaries. This was attributed to contract staff remunerations being either insufficiently budgeted for, or not budgeted for at all. This practice is irregular", "metadata": {"headings": [{"headings_0": {"content": "UGX.94.95Bn was diverted from other budget lines (non-wage) to pay for employee salaries. This was attributed to contract staff remunerations being either insufficiently budgeted for, or not budgeted for at all. This practice is irregular", "page": 135, "level": 4}}, {"headings_1": {"content": "q)", "page": 135, "level": 5}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "r)", "metadata": {"headings": [{"headings_0": {"content": "r)", "page": 135, "level": 5}}, {"headings_1": {"content": "UGX.94.95Bn was diverted from other budget lines (non-wage) to pay for employee salaries. This was attributed to contract staff remunerations being either insufficiently budgeted for, or not budgeted for at all. This practice is irregular", "page": 135, "level": 4}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that in 12 MDAs and 100 LGs, 3,847 employees were not paid salary amounting to UGX.9.7Bn in the period under review leading to arrears. I observed", "metadata": {"headings": [{"headings_0": {"content": "I noted that in 12 MDAs and 100 LGs, 3,847 employees were not paid salary amounting to UGX.9.7Bn in the period under review leading to arrears. I observed", "page": 135, "level": 4}}, {"headings_1": {"content": "r)", "page": 135, "level": 5}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "that the accumulated arrears are always cleared in the subsequent financial year which is an indication of insufficient planning and budgeting. However, I noted", "metadata": {"headings": [{"headings_0": {"content": "I noted that in 12 MDAs and 100 LGs, 3,847 employees were not paid salary amounting to UGX.9.7Bn in the period under review leading to arrears. I observed", "page": 135, "level": 4}}, {"headings_1": {"content": "r)", "page": 135, "level": 5}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "that at least Four (04) entities which reported arrears of UGX.0.28Bn, diverted/mischarged a total of UGX.6.28Bn and were given a supplementary wage", "metadata": {"headings": [{"headings_0": {"content": "that at least Four (04) entities which reported arrears of UGX.0.28Bn, diverted/mischarged a total of UGX.6.28Bn and were given a supplementary wage", "page": 135, "level": 4}}, {"headings_1": {"content": "I noted that in 12 MDAs and 100 LGs, 3,847 employees were not paid salary amounting to UGX.9.7Bn in the period under review leading to arrears. I observed", "page": 135, "level": 4}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "135", "metadata": {"headings": [{"headings_0": {"content": "that at least Four (04) entities which reported arrears of UGX.0.28Bn, diverted/mischarged a total of UGX.6.28Bn and were given a supplementary wage", "page": 135, "level": 4}}, {"headings_1": {"content": "I noted that in 12 MDAs and 100 LGs, 3,847 employees were not paid salary amounting to UGX.9.7Bn in the period under review leading to arrears. I observed", "page": 135, "level": 4}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "budget of UGX.8.86Bn. I further noted that wage planning and budgeting are not done through the Programme Budgeting System (PBS) resulting in inadequate planning and budgeting. Accumulation of salary arrears reflects inadequacies in the payroll management processes. This has contributed to persistent requests for", "metadata": {"headings": [{"headings_0": {"content": "budget of UGX.8.86Bn. I further noted that wage planning and budgeting are not done through the Programme Budgeting System (PBS) resulting in inadequate planning and budgeting. Accumulation of salary arrears reflects inadequacies in the payroll management processes. This has contributed to persistent requests for", "page": 136, "level": 4}}, {"headings_1": {"content": "that at least Four (04) entities which reported arrears of UGX.0.28Bn, diverted/mischarged a total of UGX.6.28Bn and were given a supplementary wage", "page": 135, "level": 4}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "wage supplementary funding.", "metadata": {"headings": [{"headings_0": {"content": "budget of UGX.8.86Bn. I further noted that wage planning and budgeting are not done through the Programme Budgeting System (PBS) resulting in inadequate planning and budgeting. Accumulation of salary arrears reflects inadequacies in the payroll management processes. This has contributed to persistent requests for", "page": 136, "level": 4}}, {"headings_1": {"content": "that at least Four (04) entities which reported arrears of UGX.0.28Bn, diverted/mischarged a total of UGX.6.28Bn and were given a supplementary wage", "page": 135, "level": 4}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "s)", "metadata": {"headings": [{"headings_0": {"content": "s)", "page": 136, "level": 5}}, {"headings_1": {"content": "budget of UGX.8.86Bn. I further noted that wage planning and budgeting are not done through the Programme Budgeting System (PBS) resulting in inadequate planning and budgeting. Accumulation of salary arrears reflects inadequacies in the payroll management processes. This has contributed to persistent requests for", "page": 136, "level": 4}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The PS/ST should ensure that going forward, any Accounting Officer submitting a request for supplementary wage budget should first provide full accountability for the initial wage funds availed, since all entities have been receiving full releases on their approved wage budget.", "metadata": {"headings": [{"headings_0": {"content": "s)", "page": 136, "level": 5}}, {"headings_1": {"content": "budget of UGX.8.86Bn. I further noted that wage planning and budgeting are not done through the Programme Budgeting System (PBS) resulting in inadequate planning and budgeting. Accumulation of salary arrears reflects inadequacies in the payroll management processes. This has contributed to persistent requests for", "page": 136, "level": 4}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "t)", "metadata": {"headings": [{"headings_0": {"content": "t)", "page": 136, "level": 5}}, {"headings_1": {"content": "s)", "page": 136, "level": 5}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A comparison of the approved estimated wage bill in 41 MDAs and 71 LGs of UGX.2.505Tn with the recomputed payroll costs of UGX.2.294Tn revealed that the Accounting Officers overestimated the wage cost by UGX.0.211Tn. Relatedly, the approved estimated wage bill in 43 MDAs and 103 LGs of UGX.3.064Tn when compared with the recomputed payroll costs of UGX.3.423Tn, revealed an under- estimated wage cost by UGX.0.359Tn. These inaccuracies point to weaknesses in the Government\u2019s budgeting process, such as: unrealistic budgeting, budgeting", "metadata": {"headings": [{"headings_0": {"content": "A comparison of the approved estimated wage bill in 41 MDAs and 71 LGs of UGX.2.505Tn with the recomputed payroll costs of UGX.2.294Tn revealed that the Accounting Officers overestimated the wage cost by UGX.0.211Tn. Relatedly, the approved estimated wage bill in 43 MDAs and 103 LGs of UGX.3.064Tn when compared with the recomputed payroll costs of UGX.3.423Tn, revealed an under- estimated wage cost by UGX.0.359Tn. These inaccuracies point to weaknesses in the Government\u2019s budgeting process, such as: unrealistic budgeting, budgeting", "page": 136, "level": 1}}, {"headings_1": {"content": "t)", "page": 136, "level": 5}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for unapproved recruitments, budgeting for ineligible staff, unapproved salary increments and unreconciled wage bills, among others.", "metadata": {"headings": [{"headings_0": {"content": "A comparison of the approved estimated wage bill in 41 MDAs and 71 LGs of UGX.2.505Tn with the recomputed payroll costs of UGX.2.294Tn revealed that the Accounting Officers overestimated the wage cost by UGX.0.211Tn. Relatedly, the approved estimated wage bill in 43 MDAs and 103 LGs of UGX.3.064Tn when compared with the recomputed payroll costs of UGX.3.423Tn, revealed an under- estimated wage cost by UGX.0.359Tn. These inaccuracies point to weaknesses in the Government\u2019s budgeting process, such as: unrealistic budgeting, budgeting", "page": 136, "level": 1}}, {"headings_1": {"content": "t)", "page": 136, "level": 5}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "u)", "metadata": {"headings": [{"headings_0": {"content": "u)", "page": 136, "level": 5}}, {"headings_1": {"content": "A comparison of the approved estimated wage bill in 41 MDAs and 71 LGs of UGX.2.505Tn with the recomputed payroll costs of UGX.2.294Tn revealed that the Accounting Officers overestimated the wage cost by UGX.0.211Tn. Relatedly, the approved estimated wage bill in 43 MDAs and 103 LGs of UGX.3.064Tn when compared with the recomputed payroll costs of UGX.3.423Tn, revealed an under- estimated wage cost by UGX.0.359Tn. These inaccuracies point to weaknesses in the Government\u2019s budgeting process, such as: unrealistic budgeting, budgeting", "page": 136, "level": 1}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Analysis of the Budgets and Actual Expenditures in 49 MDAs and 176 LGs for the", "metadata": {"headings": [{"headings_0": {"content": "u)", "page": 136, "level": 5}}, {"headings_1": {"content": "A comparison of the approved estimated wage bill in 41 MDAs and 71 LGs of UGX.2.505Tn with the recomputed payroll costs of UGX.2.294Tn revealed that the Accounting Officers overestimated the wage cost by UGX.0.211Tn. Relatedly, the approved estimated wage bill in 43 MDAs and 103 LGs of UGX.3.064Tn when compared with the recomputed payroll costs of UGX.3.423Tn, revealed an under- estimated wage cost by UGX.0.359Tn. These inaccuracies point to weaknesses in the Government\u2019s budgeting process, such as: unrealistic budgeting, budgeting", "page": 136, "level": 1}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "period 2019/20 to 2022/23 revealed that out of the UGX.8.013Tn approved", "metadata": {"headings": [{"headings_0": {"content": "period 2019/20 to 2022/23 revealed that out of the UGX.8.013Tn approved", "page": 136, "level": 2}}, {"headings_1": {"content": "u)", "page": 136, "level": 5}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "budgeted wage funds for the four financial years, only UGX.7.261Tn was spent", "metadata": {"headings": [{"headings_0": {"content": "period 2019/20 to 2022/23 revealed that out of the UGX.8.013Tn approved", "page": 136, "level": 2}}, {"headings_1": {"content": "u)", "page": 136, "level": 5}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "giving rise to un utilised wage funds amounting to UGX.0.752Tn.", "metadata": {"headings": [{"headings_0": {"content": "giving rise to un utilised wage funds amounting to UGX.0.752Tn.", "page": 136, "level": 2}}, {"headings_1": {"content": "period 2019/20 to 2022/23 revealed that out of the UGX.8.013Tn approved", "page": 136, "level": 2}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "v)", "metadata": {"headings": [{"headings_0": {"content": "v)", "page": 136, "level": 5}}, {"headings_1": {"content": "giving rise to un utilised wage funds amounting to UGX.0.752Tn.", "page": 136, "level": 2}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A total of 38 employees in 10 entities were paid salaries from more than one vote,", "metadata": {"headings": [{"headings_0": {"content": "v)", "page": 136, "level": 5}}, {"headings_1": {"content": "giving rise to un utilised wage funds amounting to UGX.0.752Tn.", "page": 136, "level": 2}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "leading to double remuneration. I noted a combined total of UGX.0.58Bn was paid", "metadata": {"headings": [{"headings_0": {"content": "leading to double remuneration. I noted a combined total of UGX.0.58Bn was paid", "page": 136, "level": 2}}, {"headings_1": {"content": "v)", "page": 136, "level": 5}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to these individuals over the period the period under review. \nw) A review of the payroll data and IFMS payments revealed that 28 Local", "metadata": {"headings": [{"headings_0": {"content": "leading to double remuneration. I noted a combined total of UGX.0.58Bn was paid", "page": 136, "level": 2}}, {"headings_1": {"content": "v)", "page": 136, "level": 5}}, [{"headings_0": {"content": "leading to double remuneration. I noted a combined total of UGX.0.58Bn was paid", "page": 136, "level": 2}}, {"headings_1": {"content": "v)", "page": 136, "level": 5}}]], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Governments made irregular transfers worth UGX.6.63Bn, which were not", "metadata": {"headings": [{"headings_0": {"content": "Governments made irregular transfers worth UGX.6.63Bn, which were not", "page": 136, "level": 2}}, {"headings_1": {"content": "leading to double remuneration. I noted a combined total of UGX.0.58Bn was paid", "page": 136, "level": 2}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "satisfactorily accounted for, and may have caused financial loss to government.", "metadata": {"headings": [{"headings_0": {"content": "Governments made irregular transfers worth UGX.6.63Bn, which were not", "page": 136, "level": 2}}, {"headings_1": {"content": "leading to double remuneration. I noted a combined total of UGX.0.58Bn was paid", "page": 136, "level": 2}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "During my interaction with Accounting Officers, I did not obtain satisfactory explanations regarding the above expenditures. The PS/ST should take", "metadata": {"headings": [{"headings_0": {"content": "During my interaction with Accounting Officers, I did not obtain satisfactory explanations regarding the above expenditures. The PS/ST should take", "page": 136, "level": 4}}, {"headings_1": {"content": "Governments made irregular transfers worth UGX.6.63Bn, which were not", "page": 136, "level": 2}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "appropriate action on the concerned Accounting Officers with a view of recovery of the funds in question.", "metadata": {"headings": [{"headings_0": {"content": "During my interaction with Accounting Officers, I did not obtain satisfactory explanations regarding the above expenditures. The PS/ST should take", "page": 136, "level": 4}}, {"headings_1": {"content": "Governments made irregular transfers worth UGX.6.63Bn, which were not", "page": 136, "level": 2}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "x)", "metadata": {"headings": [{"headings_0": {"content": "x)", "page": 136, "level": 5}}, {"headings_1": {"content": "During my interaction with Accounting Officers, I did not obtain satisfactory explanations regarding the above expenditures. The PS/ST should take", "page": 136, "level": 4}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that 12 teachers were deployed to non-existent schools in Napak DLG and", "metadata": {"headings": [{"headings_0": {"content": "I noted that 12 teachers were deployed to non-existent schools in Napak DLG and", "page": 136, "level": 2}}, {"headings_1": {"content": "x)", "page": 136, "level": 5}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "were subsequently paid a total of UGX.0.45Bn during the period under review.", "metadata": {"headings": [{"headings_0": {"content": "I noted that 12 teachers were deployed to non-existent schools in Napak DLG and", "page": 136, "level": 2}}, {"headings_1": {"content": "x)", "page": 136, "level": 5}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "y)", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 136, "level": 5}}, {"headings_1": {"content": "I noted that 12 teachers were deployed to non-existent schools in Napak DLG and", "page": 136, "level": 2}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Unique findings in the Uganda Police Force (UPF) payroll included the following; \n", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 136, "level": 5}}, {"headings_1": {"content": "I noted that 12 teachers were deployed to non-existent schools in Napak DLG and", "page": 136, "level": 2}}, [{"headings_0": {"content": "y)", "page": 136, "level": 5}}, {"headings_1": {"content": "I noted that 12 teachers were deployed to non-existent schools in Napak DLG and", "page": 136, "level": 2}}]], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- NINs for 284 individuals, did not have corresponding matches in the NIRA data,", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 136, "level": 5}}, {"headings_1": {"content": "I noted that 12 teachers were deployed to non-existent schools in Napak DLG and", "page": 136, "level": 2}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "which points to inaccuracies within UPF\u2019s payroll data.", "metadata": {"headings": [{"headings_0": {"content": "which points to inaccuracies within UPF\u2019s payroll data.", "page": 136, "level": 2}}, {"headings_1": {"content": "y)", "page": 136, "level": 5}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "136", "metadata": {"headings": [{"headings_0": {"content": "which points to inaccuracies within UPF\u2019s payroll data.", "page": 136, "level": 2}}, {"headings_1": {"content": "y)", "page": 136, "level": 5}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Nine (09) individuals on the payroll were below the age of 18 as per the public", "metadata": {"headings": [{"headings_0": {"content": "which points to inaccuracies within UPF\u2019s payroll data.", "page": 136, "level": 2}}, {"headings_1": {"content": "y)", "page": 136, "level": 5}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "which points to inaccuracies within UPF\u2019s payroll data.", "page": 136, "level": 2}}, {"headings_1": {"content": "y)", "page": 136, "level": 5}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "service records while one (01) individual was below the age of 18 in the NIRA", "metadata": {"headings": [{"headings_0": {"content": "service records while one (01) individual was below the age of 18 in the NIRA", "page": 137, "level": 2}}, {"headings_1": {"content": "which points to inaccuracies within UPF\u2019s payroll data.", "page": 136, "level": 2}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "records. \n", "metadata": {"headings": [{"headings_0": {"content": "service records while one (01) individual was below the age of 18 in the NIRA", "page": 137, "level": 2}}, {"headings_1": {"content": "which points to inaccuracies within UPF\u2019s payroll data.", "page": 136, "level": 2}}, [{"headings_0": {"content": "service records while one (01) individual was below the age of 18 in the NIRA", "page": 137, "level": 2}}, {"headings_1": {"content": "which points to inaccuracies within UPF\u2019s payroll data.", "page": 136, "level": 2}}]], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- NINs for 16 individuals on the payroll data, were shared by at least two staffs on the payroll.", "metadata": {"headings": [{"headings_0": {"content": "service records while one (01) individual was below the age of 18 in the NIRA", "page": 137, "level": 2}}, {"headings_1": {"content": "which points to inaccuracies within UPF\u2019s payroll data.", "page": 136, "level": 2}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "service records while one (01) individual was below the age of 18 in the NIRA", "page": 137, "level": 2}}, {"headings_1": {"content": "which points to inaccuracies within UPF\u2019s payroll data.", "page": 136, "level": 2}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UPF employs 2,636 Special Police Constables (SPCs) on part-time basis, to assist", "metadata": {"headings": [{"headings_0": {"content": "service records while one (01) individual was below the age of 18 in the NIRA", "page": 137, "level": 2}}, {"headings_1": {"content": "which points to inaccuracies within UPF\u2019s payroll data.", "page": 136, "level": 2}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "and provide supplementary support to the regular Police Force, on short-term (annual) contracts with the Force. However, although their positions are not", "metadata": {"headings": [{"headings_0": {"content": "and provide supplementary support to the regular Police Force, on short-term (annual) contracts with the Force. However, although their positions are not", "page": 137, "level": 4}}, {"headings_1": {"content": "service records while one (01) individual was below the age of 18 in the NIRA", "page": 137, "level": 2}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "provided for in the approved staff establishment, over 72% of the officers on the one-year renewable contracts have held these positions for over ten (10) years.", "metadata": {"headings": [{"headings_0": {"content": "and provide supplementary support to the regular Police Force, on short-term (annual) contracts with the Force. However, although their positions are not", "page": 137, "level": 4}}, {"headings_1": {"content": "service records while one (01) individual was below the age of 18 in the NIRA", "page": 137, "level": 2}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Most of their contracts had expired, implying that, their continued inclusion on the police payroll was not supported. I further observed that their recruitment was not", "metadata": {"headings": [{"headings_0": {"content": "Most of their contracts had expired, implying that, their continued inclusion on the police payroll was not supported. I further observed that their recruitment was not", "page": 137, "level": 4}}, {"headings_1": {"content": "and provide supplementary support to the regular Police Force, on short-term (annual) contracts with the Force. However, although their positions are not", "page": 137, "level": 4}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "properly documented.", "metadata": {"headings": [{"headings_0": {"content": "Most of their contracts had expired, implying that, their continued inclusion on the police payroll was not supported. I further observed that their recruitment was not", "page": 137, "level": 4}}, {"headings_1": {"content": "and provide supplementary support to the regular Police Force, on short-term (annual) contracts with the Force. However, although their positions are not", "page": 137, "level": 4}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.4.2. Validation of Employees in Public Service Entities using other Payroll Management Systems (PMSs)", "metadata": {"headings": [{"headings_0": {"content": "3.4.2. Validation of Employees in Public Service Entities using other Payroll Management Systems (PMSs)", "page": 137, "level": 5}}, {"headings_1": {"content": "Most of their contracts had expired, implying that, their continued inclusion on the police payroll was not supported. I further observed that their recruitment was not", "page": 137, "level": 4}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 137, "level": 5}}, {"headings_1": {"content": "3.4.2. Validation of Employees in Public Service Entities using other Payroll Management Systems (PMSs)", "page": 137, "level": 5}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Out of 13,466 employees on the main payroll in Public Service entities using other payroll management systems (PMSs), 12,947 (96.1%) were fully verified, 297", "metadata": {"headings": [{"headings_0": {"content": "Out of 13,466 employees on the main payroll in Public Service entities using other payroll management systems (PMSs), 12,947 (96.1%) were fully verified, 297", "page": 137, "level": 4}}, {"headings_1": {"content": "a)", "page": 137, "level": 5}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(2.2%) partially verified, 09 (0.1%) not verified while 213 (1.6%) did not show", "metadata": {"headings": [{"headings_0": {"content": "Out of 13,466 employees on the main payroll in Public Service entities using other payroll management systems (PMSs), 12,947 (96.1%) were fully verified, 297", "page": 137, "level": 4}}, {"headings_1": {"content": "a)", "page": 137, "level": 5}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "up.", "metadata": {"headings": [{"headings_0": {"content": "up.", "page": 137, "level": 2}}, {"headings_1": {"content": "Out of 13,466 employees on the main payroll in Public Service entities using other payroll management systems (PMSs), 12,947 (96.1%) were fully verified, 297", "page": 137, "level": 4}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "b) Relatedly, out of 2,061 employees on the Short-term/Contract Payroll in Public", "metadata": {"headings": [{"headings_0": {"content": "b) Relatedly, out of 2,061 employees on the Short-term/Contract Payroll in Public", "page": 137, "level": 4}}, {"headings_1": {"content": "up.", "page": 137, "level": 2}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Service entities using other payroll management systems (PMSs), 1,902 (92.3%)", "metadata": {"headings": [{"headings_0": {"content": "Service entities using other payroll management systems (PMSs), 1,902 (92.3%)", "page": 137, "level": 2}}, {"headings_1": {"content": "b) Relatedly, out of 2,061 employees on the Short-term/Contract Payroll in Public", "page": 137, "level": 4}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "were fully verified, 11 (0.5%) not verified while 148 (7.2%) did not show up.", "metadata": {"headings": [{"headings_0": {"content": "Service entities using other payroll management systems (PMSs), 1,902 (92.3%)", "page": 137, "level": 2}}, {"headings_1": {"content": "b) Relatedly, out of 2,061 employees on the Short-term/Contract Payroll in Public", "page": 137, "level": 4}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 137, "level": 5}}, {"headings_1": {"content": "Service entities using other payroll management systems (PMSs), 1,902 (92.3%)", "page": 137, "level": 2}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A total of 235 employees (142 on short-term contracts and 93 on the main payroll) who received UGX.0.50Bn on the payroll (annual cost implication UGX.6.0Bn) did", "metadata": {"headings": [{"headings_0": {"content": "A total of 235 employees (142 on short-term contracts and 93 on the main payroll) who received UGX.0.50Bn on the payroll (annual cost implication UGX.6.0Bn) did", "page": 137, "level": 4}}, {"headings_1": {"content": "c)", "page": 137, "level": 5}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "not appear for the validation and were recommended to be removed from the payroll.", "metadata": {"headings": [{"headings_0": {"content": "A total of 235 employees (142 on short-term contracts and 93 on the main payroll) who received UGX.0.50Bn on the payroll (annual cost implication UGX.6.0Bn) did", "page": 137, "level": 4}}, {"headings_1": {"content": "c)", "page": 137, "level": 5}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 137, "level": 5}}, {"headings_1": {"content": "A total of 235 employees (142 on short-term contracts and 93 on the main payroll) who received UGX.0.50Bn on the payroll (annual cost implication UGX.6.0Bn) did", "page": 137, "level": 4}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A total of 172 employees (64 on main payroll and 108 on short-term contract) whose names were not on payroll for entities not using IPPS/HCMs appeared for the validation exercise and presented all pre-requisite documents. These were included in the validated payroll, following concurrence from the Accounting", "metadata": {"headings": [{"headings_0": {"content": "A total of 172 employees (64 on main payroll and 108 on short-term contract) whose names were not on payroll for entities not using IPPS/HCMs appeared for the validation exercise and presented all pre-requisite documents. These were included in the validated payroll, following concurrence from the Accounting", "page": 137, "level": 4}}, {"headings_1": {"content": "d)", "page": 137, "level": 5}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Officers regarding their employment status.", "metadata": {"headings": [{"headings_0": {"content": "A total of 172 employees (64 on main payroll and 108 on short-term contract) whose names were not on payroll for entities not using IPPS/HCMs appeared for the validation exercise and presented all pre-requisite documents. These were included in the validated payroll, following concurrence from the Accounting", "page": 137, "level": 4}}, {"headings_1": {"content": "d)", "page": 137, "level": 5}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 137, "level": 5}}, {"headings_1": {"content": "A total of 172 employees (64 on main payroll and 108 on short-term contract) whose names were not on payroll for entities not using IPPS/HCMs appeared for the validation exercise and presented all pre-requisite documents. These were included in the validated payroll, following concurrence from the Accounting", "page": 137, "level": 4}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A total of 74 employees in four (04) entities were paid on wrong scales/steps/ levels/notches leading to overpayments of UGX.1.26Bn and underpayment of", "metadata": {"headings": [{"headings_0": {"content": "A total of 74 employees in four (04) entities were paid on wrong scales/steps/ levels/notches leading to overpayments of UGX.1.26Bn and underpayment of", "page": 137, "level": 4}}, {"headings_1": {"content": "e)", "page": 137, "level": 5}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UGX.0.13Bn to six (06) employees.", "metadata": {"headings": [{"headings_0": {"content": "A total of 74 employees in four (04) entities were paid on wrong scales/steps/ levels/notches leading to overpayments of UGX.1.26Bn and underpayment of", "page": 137, "level": 4}}, {"headings_1": {"content": "e)", "page": 137, "level": 5}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 137, "level": 5}}, {"headings_1": {"content": "A total of 74 employees in four (04) entities were paid on wrong scales/steps/ levels/notches leading to overpayments of UGX.1.26Bn and underpayment of", "page": 137, "level": 4}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A comparison of the approved estimated wage bill in 33 entities of UGX.559.8Bn with the recomputed payroll costs of UGX.499.1Bn revealed that the Accounting Officers overestimated the wage cost by UGX.60.7Bn. Relatedly, a comparison of", "metadata": {"headings": [{"headings_0": {"content": "A comparison of the approved estimated wage bill in 33 entities of UGX.559.8Bn with the recomputed payroll costs of UGX.499.1Bn revealed that the Accounting Officers overestimated the wage cost by UGX.60.7Bn. Relatedly, a comparison of", "page": 137, "level": 4}}, {"headings_1": {"content": "f)", "page": 137, "level": 5}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "approved estimated wage bill in 25 entities of UGX.168.2Bn with the recomputed", "metadata": {"headings": [{"headings_0": {"content": "A comparison of the approved estimated wage bill in 33 entities of UGX.559.8Bn with the recomputed payroll costs of UGX.499.1Bn revealed that the Accounting Officers overestimated the wage cost by UGX.60.7Bn. Relatedly, a comparison of", "page": 137, "level": 4}}, {"headings_1": {"content": "f)", "page": 137, "level": 5}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "payroll costs of UGX.196.7Bn revealed an under-estimated wage cost of", "metadata": {"headings": [{"headings_0": {"content": "payroll costs of UGX.196.7Bn revealed an under-estimated wage cost of", "page": 137, "level": 2}}, {"headings_1": {"content": "A comparison of the approved estimated wage bill in 33 entities of UGX.559.8Bn with the recomputed payroll costs of UGX.499.1Bn revealed that the Accounting Officers overestimated the wage cost by UGX.60.7Bn. Relatedly, a comparison of", "page": 137, "level": 4}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UGX.28.5Bn. In the same vein, these inaccuracies point to weaknesses in the \n137", "metadata": {"headings": [{"headings_0": {"content": "payroll costs of UGX.196.7Bn revealed an under-estimated wage cost of", "page": 137, "level": 2}}, {"headings_1": {"content": "A comparison of the approved estimated wage bill in 33 entities of UGX.559.8Bn with the recomputed payroll costs of UGX.499.1Bn revealed that the Accounting Officers overestimated the wage cost by UGX.60.7Bn. Relatedly, a comparison of", "page": 137, "level": 4}}, [{"headings_0": {"content": "payroll costs of UGX.196.7Bn revealed an under-estimated wage cost of", "page": 137, "level": 2}}, {"headings_1": {"content": "A comparison of the approved estimated wage bill in 33 entities of UGX.559.8Bn with the recomputed payroll costs of UGX.499.1Bn revealed that the Accounting Officers overestimated the wage cost by UGX.60.7Bn. Relatedly, a comparison of", "page": 137, "level": 4}}]], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Government\u2019s budgeting process, such as: unrealistic budgeting, budgeting for", "metadata": {"headings": [{"headings_0": {"content": "Government\u2019s budgeting process, such as: unrealistic budgeting, budgeting for", "page": 138, "level": 2}}, {"headings_1": {"content": "payroll costs of UGX.196.7Bn revealed an under-estimated wage cost of", "page": 137, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "unapproved recruitments, budgeting for ineligible staff, unapproved salary increments and unreconciled wage bills, among others.", "metadata": {"headings": [{"headings_0": {"content": "Government\u2019s budgeting process, such as: unrealistic budgeting, budgeting for", "page": 138, "level": 2}}, {"headings_1": {"content": "payroll costs of UGX.196.7Bn revealed an under-estimated wage cost of", "page": 137, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 138, "level": 5}}, {"headings_1": {"content": "Government\u2019s budgeting process, such as: unrealistic budgeting, budgeting for", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Analysis of the Budgets and Actual Expenditures of 43 entities for the period", "metadata": {"headings": [{"headings_0": {"content": "Analysis of the Budgets and Actual Expenditures of 43 entities for the period", "page": 138, "level": 2}}, {"headings_1": {"content": "g)", "page": 138, "level": 5}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2019/20 to 2022/23 noted that out of the UGX.1,217Bn approved budgeted wage", "metadata": {"headings": [{"headings_0": {"content": "Analysis of the Budgets and Actual Expenditures of 43 entities for the period", "page": 138, "level": 2}}, {"headings_1": {"content": "g)", "page": 138, "level": 5}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "funds for the four financial years, only UGX.1,149.4Bn was spent giving rise to un", "metadata": {"headings": [{"headings_0": {"content": "funds for the four financial years, only UGX.1,149.4Bn was spent giving rise to un", "page": 138, "level": 2}}, {"headings_1": {"content": "Analysis of the Budgets and Actual Expenditures of 43 entities for the period", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "utilised wage funds amounting to UGX.67.6Bn.", "metadata": {"headings": [{"headings_0": {"content": "funds for the four financial years, only UGX.1,149.4Bn was spent giving rise to un", "page": 138, "level": 2}}, {"headings_1": {"content": "Analysis of the Budgets and Actual Expenditures of 43 entities for the period", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.4.3. Other Government Organisations", "metadata": {"headings": [{"headings_0": {"content": "3.4.3. Other Government Organisations", "page": 138, "level": 5}}, {"headings_1": {"content": "funds for the four financial years, only UGX.1,149.4Bn was spent giving rise to un", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 138, "level": 5}}, {"headings_1": {"content": "3.4.3. Other Government Organisations", "page": 138, "level": 5}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Out of 12,231 employees on the main payrolls in 29 Statutory Corporations,", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 138, "level": 5}}, {"headings_1": {"content": "3.4.3. Other Government Organisations", "page": 138, "level": 5}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Authorities and Government Companies, 11,668 (95.4%) were fully verified, 299", "metadata": {"headings": [{"headings_0": {"content": "Authorities and Government Companies, 11,668 (95.4%) were fully verified, 299", "page": 138, "level": 2}}, {"headings_1": {"content": "a)", "page": 138, "level": 5}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(2.4%) were partially verified, 03 (0.02%) were not verified, while 261 (2.1%) did not show up.", "metadata": {"headings": [{"headings_0": {"content": "Authorities and Government Companies, 11,668 (95.4%) were fully verified, 299", "page": 138, "level": 2}}, {"headings_1": {"content": "a)", "page": 138, "level": 5}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 138, "level": 5}}, {"headings_1": {"content": "Authorities and Government Companies, 11,668 (95.4%) were fully verified, 299", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Out of the 261 employees who did not show up, 140 (53.6%) were accounted for as being away for genuine reasons, and 104 (39.8%) who were paid UGX.321Mn", "metadata": {"headings": [{"headings_0": {"content": "Out of the 261 employees who did not show up, 140 (53.6%) were accounted for as being away for genuine reasons, and 104 (39.8%) who were paid UGX.321Mn", "page": 138, "level": 4}}, {"headings_1": {"content": "b)", "page": 138, "level": 5}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "were confirmed as employees who exited due to death, abscondment, retirement and termination, thus were recommended to be deleted on the payroll in the", "metadata": {"headings": [{"headings_0": {"content": "Out of the 261 employees who did not show up, 140 (53.6%) were accounted for as being away for genuine reasons, and 104 (39.8%) who were paid UGX.321Mn", "page": 138, "level": 4}}, {"headings_1": {"content": "b)", "page": 138, "level": 5}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "respective entities. A total of 17 (6.5%) staff were not accounted for by the Accounting Officers. These earned a monthly pay of UGX.87.2Mn which translates into an annual financial loss of UGX.1.05Bn as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "respective entities. A total of 17 (6.5%) staff were not accounted for by the Accounting Officers. These earned a monthly pay of UGX.87.2Mn which translates into an annual financial loss of UGX.1.05Bn as shown in the table below;", "page": 138, "level": 4}}, {"headings_1": {"content": "Out of the 261 employees who did not show up, 140 (53.6%) were accounted for as being away for genuine reasons, and 104 (39.8%) who were paid UGX.321Mn", "page": 138, "level": 4}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Table 36: showing Employees in Other Government Organisations who did not appear for the Headcount and were not accounted for", "metadata": {"headings": [{"headings_0": {"content": "Table 36: showing Employees in Other Government Organisations who did not appear for the Headcount and were not accounted for", "page": 138, "level": 2}}, {"headings_1": {"content": "respective entities. A total of 17 (6.5%) staff were not accounted for by the Accounting Officers. These earned a monthly pay of UGX.87.2Mn which translates into an annual financial loss of UGX.1.05Bn as shown in the table below;", "page": 138, "level": 4}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["1", "Post Bank Uganda Limited", "4", "7,764,694"], ["**2**", "Uganda Civil Aviation Authority", "13", "79,471,893"], ["", "**Monthly Total**", "**17**", "**87,236,587**"], ["", "**Potential Annual loss**", "", "**1,046,839,044**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 36: showing Employees in Other Government Organisations who did not appear for the Headcount and were not accounted for", "page": 138, "level": 2}}, {"headings_1": {"content": "respective entities. A total of 17 (6.5%) staff were not accounted for by the Accounting Officers. These earned a monthly pay of UGX.87.2Mn which translates into an annual financial loss of UGX.1.05Bn as shown in the table below;", "page": 138, "level": 4}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Organisation/Entities", "No of employees", "Monthly gross pay (UGX)"], "type": "table"}}, {"content": "c) Employees on main and short-term contracts from 11 other Government", "metadata": {"headings": [{"headings_0": {"content": "c) Employees on main and short-term contracts from 11 other Government", "page": 138, "level": 2}}, {"headings_1": {"content": "Table 36: showing Employees in Other Government Organisations who did not appear for the Headcount and were not accounted for", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "organisations had inconsistencies in names (64 employees) and dates of birth (188", "metadata": {"headings": [{"headings_0": {"content": "c) Employees on main and short-term contracts from 11 other Government", "page": 138, "level": 2}}, {"headings_1": {"content": "Table 36: showing Employees in Other Government Organisations who did not appear for the Headcount and were not accounted for", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "employees) and the responsible Accounting Officers were encouraged to engage", "metadata": {"headings": [{"headings_0": {"content": "employees) and the responsible Accounting Officers were encouraged to engage", "page": 138, "level": 2}}, {"headings_1": {"content": "c) Employees on main and short-term contracts from 11 other Government", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the affected employees and update their records.", "metadata": {"headings": [{"headings_0": {"content": "employees) and the responsible Accounting Officers were encouraged to engage", "page": 138, "level": 2}}, {"headings_1": {"content": "c) Employees on main and short-term contracts from 11 other Government", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 138, "level": 5}}, {"headings_1": {"content": "employees) and the responsible Accounting Officers were encouraged to engage", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In two (2) entities, 343 employees were not paid salary amounting to UGX.2.2Bn,", "metadata": {"headings": [{"headings_0": {"content": "In two (2) entities, 343 employees were not paid salary amounting to UGX.2.2Bn,", "page": 138, "level": 2}}, {"headings_1": {"content": "d)", "page": 138, "level": 5}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "in the period under review leading to arrears which may result in unnecessary", "metadata": {"headings": [{"headings_0": {"content": "In two (2) entities, 343 employees were not paid salary amounting to UGX.2.2Bn,", "page": 138, "level": 2}}, {"headings_1": {"content": "d)", "page": 138, "level": 5}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "litigations. Accounting Officers were advised to secure resources and clear arrears.", "metadata": {"headings": [{"headings_0": {"content": "litigations. Accounting Officers were advised to secure resources and clear arrears.", "page": 138, "level": 2}}, {"headings_1": {"content": "In two (2) entities, 343 employees were not paid salary amounting to UGX.2.2Bn,", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "litigations. Accounting Officers were advised to secure resources and clear arrears.", "page": 138, "level": 2}}, {"headings_1": {"content": "In two (2) entities, 343 employees were not paid salary amounting to UGX.2.2Bn,", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 37: Schedule of Entities with unpaid Salaries UGX.2.2Bn", "metadata": {"headings": [{"headings_0": {"content": "Table 37: Schedule of Entities with unpaid Salaries UGX.2.2Bn", "page": 138, "level": 2}}, {"headings_1": {"content": "litigations. Accounting Officers were advised to secure resources and clear arrears.", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["1", "National Housing and Construction Company", "86", "1,043,789,430"], ["2", "Kilembe Mines Limited", "257", "1,147,333,504"], ["", "**Total**", "**343**", "**2,191,122,934**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 37: Schedule of Entities with unpaid Salaries UGX.2.2Bn", "page": 138, "level": 2}}, {"headings_1": {"content": "litigations. Accounting Officers were advised to secure resources and clear arrears.", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Entity", "No. of staff", "Amount \u2013 UGX"], "type": "table"}}, {"content": "138", "metadata": {"headings": [{"headings_0": {"content": "Table 37: Schedule of Entities with unpaid Salaries UGX.2.2Bn", "page": 138, "level": 2}}, {"headings_1": {"content": "litigations. Accounting Officers were advised to secure resources and clear arrears.", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 139, "level": 5}}, {"headings_1": {"content": "Table 37: Schedule of Entities with unpaid Salaries UGX.2.2Bn", "page": 138, "level": 2}}], "page": 139, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that five (5) entities were operating Provident Funds or Retirement Benefits Schemes, in which the both employees and the entities concerned were", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 139, "level": 5}}, {"headings_1": {"content": "Table 37: Schedule of Entities with unpaid Salaries UGX.2.2Bn", "page": 138, "level": 2}}], "page": 139, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "contributing monthly. However, this was in addition to the Statutory NSSF", "metadata": {"headings": [{"headings_0": {"content": "contributing monthly. However, this was in addition to the Statutory NSSF", "page": 139, "level": 2}}, {"headings_1": {"content": "e)", "page": 139, "level": 5}}], "page": 139, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "contributions that were being made by both employer and employee, leading", "metadata": {"headings": [{"headings_0": {"content": "contributing monthly. However, this was in addition to the Statutory NSSF", "page": 139, "level": 2}}, {"headings_1": {"content": "e)", "page": 139, "level": 5}}], "page": 139, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "double contribution by the employing entity. A total of UGX.55Bn was paid in this", "metadata": {"headings": [{"headings_0": {"content": "double contribution by the employing entity. A total of UGX.55Bn was paid in this", "page": 139, "level": 2}}, {"headings_1": {"content": "contributing monthly. However, this was in addition to the Statutory NSSF", "page": 139, "level": 2}}], "page": 139, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "regard as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "double contribution by the employing entity. A total of UGX.55Bn was paid in this", "page": 139, "level": 2}}, {"headings_1": {"content": "contributing monthly. However, this was in addition to the Statutory NSSF", "page": 139, "level": 2}}], "page": 139, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 38: Schedule of entities running in-house provident funds", "metadata": {"headings": [{"headings_0": {"content": "Table 38: Schedule of entities running in-house provident funds", "page": 139, "level": 2}}, {"headings_1": {"content": "double contribution by the employing entity. A total of UGX.55Bn was paid in this", "page": 139, "level": 2}}], "page": 139, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**SN**", "**Vote name**", "", null], [null, null, "**Contribution %**", "**Amount (UGX)**"], ["**1**", "Housing Finance Bank", "10%", "8,945,526,950"], ["**2**", "Post Bank Uganda Limited", "10%", "4,479,730,965"], ["**3**", "Uganda Development Bank Limited", "10%", "2,408,888,921"], ["**4**", "Bank of Uganda", "17.1%", "39,298,082,114"], ["**5**", "Deposit Protection Fund", "17%", "-"], ["", "**Total**", "", "**55,132,228,950**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 38: Schedule of entities running in-house provident funds", "page": 139, "level": 2}}, {"headings_1": {"content": "double contribution by the employing entity. A total of UGX.55Bn was paid in this", "page": 139, "level": 2}}], "page": 139, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Entity", "No. of staff", "Amount \u2013 UGX"], "type": "table"}}, {"content": "Table 39: Summary of proposed Employee Deletions from the Payroll Arising from the", "metadata": {"headings": [{"headings_0": {"content": "Table 38: Schedule of entities running in-house provident funds", "page": 139, "level": 2}}, {"headings_1": {"content": "double contribution by the employing entity. A total of UGX.55Bn was paid in this", "page": 139, "level": 2}}], "page": 139, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Payroll Special Audit Exercise", "metadata": {"headings": [{"headings_0": {"content": "Payroll Special Audit Exercise", "page": 139, "level": 2}}, {"headings_1": {"content": "Table 38: Schedule of entities running in-house provident funds", "page": 139, "level": 2}}], "page": 139, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**Descriptio n/ Entity Categorisa tion**", "**Number of Employees** Annual wage pay \u2013 UGX, Bn**", null, null, null, null, null, null, null], [null, "**MDAs & LGs process ing throug h MoPS**", "**MDAs Utilizi ng other PMSs**", "**Other Governm ent organizat ions**", "**Tot al**", "**MDAs & LGs processi ng through MoPS**", "**MDAs Utilizi ng other PMSs**", "**Other Governme nt organizati ons**", "**Tot al**"], ["Number of staff omitted although they appeared for validation", "1,966", "9", "3", "**1,9 78**", "22.224", "0.168", "0.048", "**22. 44**"], ["Employees who did not appear for Headcount but accounted for (Delayed deletion from payroll)", "3,8245", "94", "104", "**4,0 22**", "23.9", "0", "0", "**23. 9**"], ["Employees who did", "1,796", "5", "17", "**1,8 18**", "5.55", "0.12", "1.08", "**6.7 5**"]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Special Audit Exercise", "page": 139, "level": 2}}, {"headings_1": {"content": "Table 38: Schedule of entities running in-house provident funds", "page": 139, "level": 2}}], "page": 139, "document_name": "Consolidted Report ,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"], "type": "table"}}, {"content": "5 This amount includes a total of 1,656 employees of Uganda Police Force alone who were paid a monthly total of UGX.921Mn translating into an annual total of UGX.11.1Bn. \n139", "metadata": {"headings": [{"headings_0": {"content": "Payroll Special Audit Exercise", "page": 139, "level": 2}}, {"headings_1": {"content": "Table 38: Schedule of entities running in-house provident funds", "page": 139, "level": 2}}, [{"headings_0": {"content": "Payroll Special Audit Exercise", "page": 139, "level": 2}}, {"headings_1": {"content": "Table 38: Schedule of entities running in-house provident funds", "page": 139, "level": 2}}]], "page": 139, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["not appear for Headcount and not accounted for (Possible ghosts)", "", "", "", "", "", "", "", ""], ["**Total number removed**", "**7,586**", "**108**", "**124**", "**7,8 18**", "**51.674**", "**0.288**", "**1.128**", "**53. 09**"]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Special Audit Exercise", "page": 139, "level": 2}}, {"headings_1": {"content": "Table 38: Schedule of entities running in-house provident funds", "page": 139, "level": 2}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Descriptio n/ Entity Categorisa tion", "Number of Employees Annual wage pay \u2013 UGX, Bn", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Total Computed potential loss to Government is UGX.53.1Bn.", "metadata": {"headings": [{"headings_0": {"content": "Total Computed potential loss to Government is UGX.53.1Bn.", "page": 140, "level": 2}}, {"headings_1": {"content": "Payroll Special Audit Exercise", "page": 139, "level": 2}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "3.4.4. Systems Review of HCMS and IPPS", "metadata": {"headings": [{"headings_0": {"content": "3.4.4. Systems Review of HCMS and IPPS", "page": 140, "level": 5}}, {"headings_1": {"content": "Total Computed potential loss to Government is UGX.53.1Bn.", "page": 140, "level": 2}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The following were the key findings from my review of the IPPS and HCMS implemented", "metadata": {"headings": [{"headings_0": {"content": "The following were the key findings from my review of the IPPS and HCMS implemented", "page": 140, "level": 2}}, {"headings_1": {"content": "3.4.4. Systems Review of HCMS and IPPS", "page": 140, "level": 5}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "by the Ministry of Public Service (MoPS);", "metadata": {"headings": [{"headings_0": {"content": "The following were the key findings from my review of the IPPS and HCMS implemented", "page": 140, "level": 2}}, {"headings_1": {"content": "3.4.4. Systems Review of HCMS and IPPS", "page": 140, "level": 5}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 140, "level": 5}}, {"headings_1": {"content": "The following were the key findings from my review of the IPPS and HCMS implemented", "page": 140, "level": 2}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Delays in implementing the HCMS were observed potentially risking cost overruns,", "metadata": {"headings": [{"headings_0": {"content": "Delays in implementing the HCMS were observed potentially risking cost overruns,", "page": 140, "level": 2}}, {"headings_1": {"content": "a)", "page": 140, "level": 5}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "demotivation to implementers and users, as well increasing the resistance to", "metadata": {"headings": [{"headings_0": {"content": "Delays in implementing the HCMS were observed potentially risking cost overruns,", "page": 140, "level": 2}}, {"headings_1": {"content": "a)", "page": 140, "level": 5}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "change and early adoption. The PS MoPS was advised to revitalize and re-purpose", "metadata": {"headings": [{"headings_0": {"content": "change and early adoption. The PS MoPS was advised to revitalize and re-purpose", "page": 140, "level": 2}}, {"headings_1": {"content": "Delays in implementing the HCMS were observed potentially risking cost overruns,", "page": 140, "level": 2}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the strategy to effectively deliver the project in time.", "metadata": {"headings": [{"headings_0": {"content": "change and early adoption. The PS MoPS was advised to revitalize and re-purpose", "page": 140, "level": 2}}, {"headings_1": {"content": "Delays in implementing the HCMS were observed potentially risking cost overruns,", "page": 140, "level": 2}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 140, "level": 5}}, {"headings_1": {"content": "change and early adoption. The PS MoPS was advised to revitalize and re-purpose", "page": 140, "level": 2}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The system implementation inception report provided only for 248 votes, in a three-phase manner, despite having 359 votes (as of January 2023), using IFMS across the entire Government. This was partly attributed to limited scoping, which", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 140, "level": 5}}, {"headings_1": {"content": "change and early adoption. The PS MoPS was advised to revitalize and re-purpose", "page": 140, "level": 2}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "could hinder early adoption of the system. The PS MoPS was advised to mobilize resources and re-scope implementation by first targeting all Government", "metadata": {"headings": [{"headings_0": {"content": "could hinder early adoption of the system. The PS MoPS was advised to mobilize resources and re-scope implementation by first targeting all Government", "page": 140, "level": 4}}, {"headings_1": {"content": "b)", "page": 140, "level": 5}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "institutions starting with those using IFMS.", "metadata": {"headings": [{"headings_0": {"content": "could hinder early adoption of the system. The PS MoPS was advised to mobilize resources and re-scope implementation by first targeting all Government", "page": 140, "level": 4}}, {"headings_1": {"content": "b)", "page": 140, "level": 5}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Whereas the HCMS has budgetary controls for proper employee cost management, I noted that individual votes were preparing budget estimates off the HCM system due to mismatches between actual and HCMS-recorded staff structures. This has created avenues for multiple payments, budget shortfalls and continuous supplementary budgets. This anomaly was attributed to the following;", "metadata": {"headings": [{"headings_0": {"content": "c) Whereas the HCMS has budgetary controls for proper employee cost management, I noted that individual votes were preparing budget estimates off the HCM system due to mismatches between actual and HCMS-recorded staff structures. This has created avenues for multiple payments, budget shortfalls and continuous supplementary budgets. This anomaly was attributed to the following;", "page": 140, "level": 4}}, {"headings_1": {"content": "could hinder early adoption of the system. The PS MoPS was advised to mobilize resources and re-scope implementation by first targeting all Government", "page": 140, "level": 4}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "\u2022 Delayed operationalization of the recruitment management module in the HCM. The module ought to have been used in the preparation and approval of", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Delayed operationalization of the recruitment management module in the HCM. The module ought to have been used in the preparation and approval of", "page": 140, "level": 4}}, {"headings_1": {"content": "c) Whereas the HCMS has budgetary controls for proper employee cost management, I noted that individual votes were preparing budget estimates off the HCM system due to mismatches between actual and HCMS-recorded staff structures. This has created avenues for multiple payments, budget shortfalls and continuous supplementary budgets. This anomaly was attributed to the following;", "page": 140, "level": 4}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "recruitment plans as well as in wage budgeting and forecasts.", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Delayed operationalization of the recruitment management module in the HCM. The module ought to have been used in the preparation and approval of", "page": 140, "level": 4}}, {"headings_1": {"content": "c) Whereas the HCMS has budgetary controls for proper employee cost management, I noted that individual votes were preparing budget estimates off the HCM system due to mismatches between actual and HCMS-recorded staff structures. This has created avenues for multiple payments, budget shortfalls and continuous supplementary budgets. This anomaly was attributed to the following;", "page": 140, "level": 4}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "page": 140, "level": 4}}, {"headings_1": {"content": "\u2022 Delayed operationalization of the recruitment management module in the HCM. The module ought to have been used in the preparation and approval of", "page": 140, "level": 4}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "interaction with Management revealed that the integration with PBS is final stages. \n", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "page": 140, "level": 4}}, {"headings_1": {"content": "\u2022 Delayed operationalization of the recruitment management module in the HCM. The module ought to have been used in the preparation and approval of", "page": 140, "level": 4}}, [{"headings_0": {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "page": 140, "level": 4}}, {"headings_1": {"content": "\u2022 Delayed operationalization of the recruitment management module in the HCM. The module ought to have been used in the preparation and approval of", "page": 140, "level": 4}}]], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Continued operation of parallel systems (IPPS and HCMS) without using one centralized database to process the entity\u2019s payrolls.", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "page": 140, "level": 4}}, {"headings_1": {"content": "\u2022 Delayed operationalization of the recruitment management module in the HCM. The module ought to have been used in the preparation and approval of", "page": 140, "level": 4}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "140", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "page": 140, "level": 4}}, {"headings_1": {"content": "\u2022 Delayed operationalization of the recruitment management module in the HCM. The module ought to have been used in the preparation and approval of", "page": 140, "level": 4}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Direct payment of wages through IFMS outside the payroll management systems.", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "page": 140, "level": 4}}, {"headings_1": {"content": "\u2022 Delayed operationalization of the recruitment management module in the HCM. The module ought to have been used in the preparation and approval of", "page": 140, "level": 4}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "page": 140, "level": 4}}, {"headings_1": {"content": "\u2022 Delayed operationalization of the recruitment management module in the HCM. The module ought to have been used in the preparation and approval of", "page": 140, "level": 4}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d) HCM system currently only supports profiles for permanent and contract employees, excluding temporary and project-based staff. This could lead to", "metadata": {"headings": [{"headings_0": {"content": "d) HCM system currently only supports profiles for permanent and contract employees, excluding temporary and project-based staff. This could lead to", "page": 141, "level": 4}}, {"headings_1": {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "page": 140, "level": 4}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "challenges in tracking, managing, and reporting on the entire scope of human resources within Government.", "metadata": {"headings": [{"headings_0": {"content": "d) HCM system currently only supports profiles for permanent and contract employees, excluding temporary and project-based staff. This could lead to", "page": 141, "level": 4}}, {"headings_1": {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "page": 140, "level": 4}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 141, "level": 5}}, {"headings_1": {"content": "d) HCM system currently only supports profiles for permanent and contract employees, excluding temporary and project-based staff. This could lead to", "page": 141, "level": 4}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A review of 10 Phase I entities sampled revealed that UGX.46.9Bn was paid through HCMS and UGX.52.98Bn was paid through IFMS, leading to a variance of UGX.6.1Bn. This was due to payments of staff who were left out during the system", "metadata": {"headings": [{"headings_0": {"content": "A review of 10 Phase I entities sampled revealed that UGX.46.9Bn was paid through HCMS and UGX.52.98Bn was paid through IFMS, leading to a variance of UGX.6.1Bn. This was due to payments of staff who were left out during the system", "page": 141, "level": 4}}, {"headings_1": {"content": "e)", "page": 141, "level": 5}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "migration for different reasons without appropriate engagement with the affected", "metadata": {"headings": [{"headings_0": {"content": "A review of 10 Phase I entities sampled revealed that UGX.46.9Bn was paid through HCMS and UGX.52.98Bn was paid through IFMS, leading to a variance of UGX.6.1Bn. This was due to payments of staff who were left out during the system", "page": 141, "level": 4}}, {"headings_1": {"content": "e)", "page": 141, "level": 5}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "entities. The PS MoPS was advised to streamline and manage an integrated payroll", "metadata": {"headings": [{"headings_0": {"content": "entities. The PS MoPS was advised to streamline and manage an integrated payroll", "page": 141, "level": 2}}, {"headings_1": {"content": "A review of 10 Phase I entities sampled revealed that UGX.46.9Bn was paid through HCMS and UGX.52.98Bn was paid through IFMS, leading to a variance of UGX.6.1Bn. This was due to payments of staff who were left out during the system", "page": 141, "level": 4}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "by including all employees who were genuinely recruited.", "metadata": {"headings": [{"headings_0": {"content": "entities. The PS MoPS was advised to streamline and manage an integrated payroll", "page": 141, "level": 2}}, {"headings_1": {"content": "A review of 10 Phase I entities sampled revealed that UGX.46.9Bn was paid through HCMS and UGX.52.98Bn was paid through IFMS, leading to a variance of UGX.6.1Bn. This was due to payments of staff who were left out during the system", "page": 141, "level": 4}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 141, "level": 5}}, {"headings_1": {"content": "entities. The PS MoPS was advised to streamline and manage an integrated payroll", "page": 141, "level": 2}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "HCMS was meant to have 23 interconnected modules to enable the Government to fulfil its mandate with regard to Human Resource Management. However, 21 modules were proposed and most entities were using less than 5 modules casting", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 141, "level": 5}}, {"headings_1": {"content": "entities. The PS MoPS was advised to streamline and manage an integrated payroll", "page": 141, "level": 2}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "doubt on attainment of full value for money from the investment. The PS MoPS", "metadata": {"headings": [{"headings_0": {"content": "doubt on attainment of full value for money from the investment. The PS MoPS", "page": 141, "level": 2}}, {"headings_1": {"content": "f)", "page": 141, "level": 5}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "was advised to review the certification process to guarantee that all modules are developed and deployed to achieve the project objectives.", "metadata": {"headings": [{"headings_0": {"content": "doubt on attainment of full value for money from the investment. The PS MoPS", "page": 141, "level": 2}}, {"headings_1": {"content": "f)", "page": 141, "level": 5}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 141, "level": 5}}, {"headings_1": {"content": "doubt on attainment of full value for money from the investment. The PS MoPS", "page": 141, "level": 2}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A total of 102 sites had been deployed on the HCMS, however, a review of the Payroll and Deduction Module on the HCMS dashboard revealed that among the", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 141, "level": 5}}, {"headings_1": {"content": "doubt on attainment of full value for money from the investment. The PS MoPS", "page": 141, "level": 2}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "102 sites, there are entities that are still having operational issues. As a result,", "metadata": {"headings": [{"headings_0": {"content": "102 sites, there are entities that are still having operational issues. As a result,", "page": 141, "level": 2}}, {"headings_1": {"content": "g)", "page": 141, "level": 5}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "some entities were not using the system and if the use is not enforced, this may", "metadata": {"headings": [{"headings_0": {"content": "102 sites, there are entities that are still having operational issues. As a result,", "page": 141, "level": 2}}, {"headings_1": {"content": "g)", "page": 141, "level": 5}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "lead to system implementation failure. The PS MoPS was advised to engage all stakeholders to explore ways of enforcing the implementation of HCMS.", "metadata": {"headings": [{"headings_0": {"content": "lead to system implementation failure. The PS MoPS was advised to engage all stakeholders to explore ways of enforcing the implementation of HCMS.", "page": 141, "level": 4}}, {"headings_1": {"content": "102 sites, there are entities that are still having operational issues. As a result,", "page": 141, "level": 2}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 141, "level": 5}}, {"headings_1": {"content": "lead to system implementation failure. The PS MoPS was advised to engage all stakeholders to explore ways of enforcing the implementation of HCMS.", "page": 141, "level": 4}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I observed a noticeably slow uptake of the HCMS by its designated users, despite", "metadata": {"headings": [{"headings_0": {"content": "I observed a noticeably slow uptake of the HCMS by its designated users, despite", "page": 141, "level": 2}}, {"headings_1": {"content": "h)", "page": 141, "level": 5}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the Government\u2019s investment in user licenses. A significant number of users in", "metadata": {"headings": [{"headings_0": {"content": "I observed a noticeably slow uptake of the HCMS by its designated users, despite", "page": 141, "level": 2}}, {"headings_1": {"content": "h)", "page": 141, "level": 5}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "votes that have been migrated to HCMS have never logged into the system, an indicator of system resistance. The PS MoPS should enhance the project", "metadata": {"headings": [{"headings_0": {"content": "votes that have been migrated to HCMS have never logged into the system, an indicator of system resistance. The PS MoPS should enhance the project", "page": 141, "level": 4}}, {"headings_1": {"content": "I observed a noticeably slow uptake of the HCMS by its designated users, despite", "page": 141, "level": 2}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implementation monitoring activities and consider changing the management structure of its project implementation hierarchy.", "metadata": {"headings": [{"headings_0": {"content": "votes that have been migrated to HCMS have never logged into the system, an indicator of system resistance. The PS MoPS should enhance the project", "page": 141, "level": 4}}, {"headings_1": {"content": "I observed a noticeably slow uptake of the HCMS by its designated users, despite", "page": 141, "level": 2}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 141, "level": 5}}, {"headings_1": {"content": "votes that have been migrated to HCMS have never logged into the system, an indicator of system resistance. The PS MoPS should enhance the project", "page": 141, "level": 4}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "HCMS has not integrated with the Service Commissions, Boards and Authorities to facilitate the retrieval of recruitment and promotional minutes on the recruitment", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 141, "level": 5}}, {"headings_1": {"content": "votes that have been migrated to HCMS have never logged into the system, an indicator of system resistance. The PS MoPS should enhance the project", "page": 141, "level": 4}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "module. The PS MoPS was advised to engage the relevant stakeholders and fast-", "metadata": {"headings": [{"headings_0": {"content": "module. The PS MoPS was advised to engage the relevant stakeholders and fast-", "page": 141, "level": 2}}, {"headings_1": {"content": "i)", "page": 141, "level": 5}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "track the integration.", "metadata": {"headings": [{"headings_0": {"content": "module. The PS MoPS was advised to engage the relevant stakeholders and fast-", "page": 141, "level": 2}}, {"headings_1": {"content": "i)", "page": 141, "level": 5}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "j)", "metadata": {"headings": [{"headings_0": {"content": "j)", "page": 141, "level": 5}}, {"headings_1": {"content": "module. The PS MoPS was advised to engage the relevant stakeholders and fast-", "page": 141, "level": 2}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Whereas the MoPS have integrated with the NIRA National ID system, it has not integrated with the system birth and death registration systems. This may lead to", "metadata": {"headings": [{"headings_0": {"content": "Whereas the MoPS have integrated with the NIRA National ID system, it has not integrated with the system birth and death registration systems. This may lead to", "page": 141, "level": 4}}, {"headings_1": {"content": "j)", "page": 141, "level": 5}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "continued payment of salaries to deceased staff, as they may not be promptly removed from the payroll in a timely manner.", "metadata": {"headings": [{"headings_0": {"content": "Whereas the MoPS have integrated with the NIRA National ID system, it has not integrated with the system birth and death registration systems. This may lead to", "page": 141, "level": 4}}, {"headings_1": {"content": "j)", "page": 141, "level": 5}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "k)", "metadata": {"headings": [{"headings_0": {"content": "k)", "page": 141, "level": 5}}, {"headings_1": {"content": "Whereas the MoPS have integrated with the NIRA National ID system, it has not integrated with the system birth and death registration systems. This may lead to", "page": 141, "level": 4}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that the figures presented on several pay slips from HCMS, do not represent the true salary payments paid through IFMS. Instead, they reflect invoice amounts due to the one-way interface between the HCMS and the IFMS.", "metadata": {"headings": [{"headings_0": {"content": "I noted that the figures presented on several pay slips from HCMS, do not represent the true salary payments paid through IFMS. Instead, they reflect invoice amounts due to the one-way interface between the HCMS and the IFMS.", "page": 141, "level": 4}}, {"headings_1": {"content": "k)", "page": 141, "level": 5}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "141", "metadata": {"headings": [{"headings_0": {"content": "I noted that the figures presented on several pay slips from HCMS, do not represent the true salary payments paid through IFMS. Instead, they reflect invoice amounts due to the one-way interface between the HCMS and the IFMS.", "page": 141, "level": 4}}, {"headings_1": {"content": "k)", "page": 141, "level": 5}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The PS MoPS was advised to engage the Accountant General and complete the interface between HCMS and IFMS to make it a two-way interface, to ensure that", "metadata": {"headings": [{"headings_0": {"content": "The PS MoPS was advised to engage the Accountant General and complete the interface between HCMS and IFMS to make it a two-way interface, to ensure that", "page": 142, "level": 4}}, {"headings_1": {"content": "I noted that the figures presented on several pay slips from HCMS, do not represent the true salary payments paid through IFMS. Instead, they reflect invoice amounts due to the one-way interface between the HCMS and the IFMS.", "page": 141, "level": 4}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the paid invoices report, is sent back to HCMS to facilitate reconciliations.", "metadata": {"headings": [{"headings_0": {"content": "The PS MoPS was advised to engage the Accountant General and complete the interface between HCMS and IFMS to make it a two-way interface, to ensure that", "page": 142, "level": 4}}, {"headings_1": {"content": "I noted that the figures presented on several pay slips from HCMS, do not represent the true salary payments paid through IFMS. Instead, they reflect invoice amounts due to the one-way interface between the HCMS and the IFMS.", "page": 141, "level": 4}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.4.5. General crosscutting issues", "metadata": {"headings": [{"headings_0": {"content": "3.4.5. General crosscutting issues", "page": 142, "level": 5}}, {"headings_1": {"content": "The PS MoPS was advised to engage the Accountant General and complete the interface between HCMS and IFMS to make it a two-way interface, to ensure that", "page": 142, "level": 4}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Ambiguity in the definition of a Public Servant/Officer", "metadata": {"headings": [{"headings_0": {"content": "a) Ambiguity in the definition of a Public Servant/Officer", "page": 142, "level": 5}}, {"headings_1": {"content": "3.4.5. General crosscutting issues", "page": 142, "level": 5}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that several Government bodies were established by Parliamentary", "metadata": {"headings": [{"headings_0": {"content": "I noted that several Government bodies were established by Parliamentary", "page": 142, "level": 2}}, {"headings_1": {"content": "a) Ambiguity in the definition of a Public Servant/Officer", "page": 142, "level": 5}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Statutes which give them a corporate and separate legal existence. The Statutes", "metadata": {"headings": [{"headings_0": {"content": "I noted that several Government bodies were established by Parliamentary", "page": 142, "level": 2}}, {"headings_1": {"content": "a) Ambiguity in the definition of a Public Servant/Officer", "page": 142, "level": 5}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "established Boards with the mandate to regulate the activities of the said entities including the management of personnel as appropriate. In addition, the Attorney", "metadata": {"headings": [{"headings_0": {"content": "established Boards with the mandate to regulate the activities of the said entities including the management of personnel as appropriate. In addition, the Attorney", "page": 142, "level": 4}}, {"headings_1": {"content": "I noted that several Government bodies were established by Parliamentary", "page": 142, "level": 2}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "General\u2019s office provided varying guidance on the definition of a public servant", "metadata": {"headings": [{"headings_0": {"content": "established Boards with the mandate to regulate the activities of the said entities including the management of personnel as appropriate. In addition, the Attorney", "page": 142, "level": 4}}, {"headings_1": {"content": "I noted that several Government bodies were established by Parliamentary", "page": 142, "level": 2}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and the application of the Public Service Standing Orders to some of these statutory bodies. This has created ambiguity on whether or not the said staff are", "metadata": {"headings": [{"headings_0": {"content": "and the application of the Public Service Standing Orders to some of these statutory bodies. This has created ambiguity on whether or not the said staff are", "page": 142, "level": 4}}, {"headings_1": {"content": "established Boards with the mandate to regulate the activities of the said entities including the management of personnel as appropriate. In addition, the Attorney", "page": 142, "level": 4}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "public servants under the purview of the Public Service Standing Orders and", "metadata": {"headings": [{"headings_0": {"content": "and the application of the Public Service Standing Orders to some of these statutory bodies. This has created ambiguity on whether or not the said staff are", "page": 142, "level": 4}}, {"headings_1": {"content": "established Boards with the mandate to regulate the activities of the said entities including the management of personnel as appropriate. In addition, the Attorney", "page": 142, "level": 4}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Pension Act Cap 286.", "metadata": {"headings": [{"headings_0": {"content": "Pension Act Cap 286.", "page": 142, "level": 2}}, {"headings_1": {"content": "and the application of the Public Service Standing Orders to some of these statutory bodies. This has created ambiguity on whether or not the said staff are", "page": 142, "level": 4}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "b) Management of casual workers or short-term employees", "metadata": {"headings": [{"headings_0": {"content": "b) Management of casual workers or short-term employees", "page": 142, "level": 5}}, {"headings_1": {"content": "Pension Act Cap 286.", "page": 142, "level": 2}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Public Service Standing Orders 2021 do not give guidance to Accounting Officers", "metadata": {"headings": [{"headings_0": {"content": "b) Management of casual workers or short-term employees", "page": 142, "level": 5}}, {"headings_1": {"content": "Pension Act Cap 286.", "page": 142, "level": 2}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "on the management of casual workers or short-term employees in Government", "metadata": {"headings": [{"headings_0": {"content": "on the management of casual workers or short-term employees in Government", "page": 142, "level": 2}}, {"headings_1": {"content": "b) Management of casual workers or short-term employees", "page": 142, "level": 5}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Service, despite having a reasonable number of employees in this category in", "metadata": {"headings": [{"headings_0": {"content": "on the management of casual workers or short-term employees in Government", "page": 142, "level": 2}}, {"headings_1": {"content": "b) Management of casual workers or short-term employees", "page": 142, "level": 5}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Government Service. The practice and policy are not in tandem. I advised the PS MoPS to consider reviewing the Policy in light of Regulation 39 (2) of The Employment Regulations 2011, as well as case law, which now guides that such", "metadata": {"headings": [{"headings_0": {"content": "Government Service. The practice and policy are not in tandem. I advised the PS MoPS to consider reviewing the Policy in light of Regulation 39 (2) of The Employment Regulations 2011, as well as case law, which now guides that such", "page": 142, "level": 4}}, {"headings_1": {"content": "on the management of casual workers or short-term employees in Government", "page": 142, "level": 2}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "workers are deemed to be permanent employees having served beyond a minimum period of time.", "metadata": {"headings": [{"headings_0": {"content": "Government Service. The practice and policy are not in tandem. I advised the PS MoPS to consider reviewing the Policy in light of Regulation 39 (2) of The Employment Regulations 2011, as well as case law, which now guides that such", "page": 142, "level": 4}}, {"headings_1": {"content": "on the management of casual workers or short-term employees in Government", "page": 142, "level": 2}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Absence of costed organisational structures", "metadata": {"headings": [{"headings_0": {"content": "c) Absence of costed organisational structures", "page": 142, "level": 5}}, {"headings_1": {"content": "Government Service. The practice and policy are not in tandem. I advised the PS MoPS to consider reviewing the Policy in light of Regulation 39 (2) of The Employment Regulations 2011, as well as case law, which now guides that such", "page": 142, "level": 4}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that several Organisation structures were not costed to establish the cost implications and were not aligned with the resource envelope. Relatedly the Education and Health structures were not aligned to the Local Government establishment. Alignment and costing of these structures should be undertaken by the responsible stakeholders, including the Ministries of Local Government, Public Service, Finance Planning and Economic Development, among others.", "metadata": {"headings": [{"headings_0": {"content": "I noted that several Organisation structures were not costed to establish the cost implications and were not aligned with the resource envelope. Relatedly the Education and Health structures were not aligned to the Local Government establishment. Alignment and costing of these structures should be undertaken by the responsible stakeholders, including the Ministries of Local Government, Public Service, Finance Planning and Economic Development, among others.", "page": 142, "level": 1}}, {"headings_1": {"content": "c) Absence of costed organisational structures", "page": 142, "level": 5}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "d) Implementation of entity-specific HCMS", "metadata": {"headings": [{"headings_0": {"content": "d) Implementation of entity-specific HCMS", "page": 142, "level": 5}}, {"headings_1": {"content": "I noted that several Organisation structures were not costed to establish the cost implications and were not aligned with the resource envelope. Relatedly the Education and Health structures were not aligned to the Local Government establishment. Alignment and costing of these structures should be undertaken by the responsible stakeholders, including the Ministries of Local Government, Public Service, Finance Planning and Economic Development, among others.", "page": 142, "level": 1}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I established that several Public Service Institutions are implementing Human Resource Management Systems (HCMS\u2019s) without an option of integration with the Ministry of Public Service HCMS, hindering Government effort of seamless sharing of data. The PS MoPS should engage such entities to allow for integration or interfacing of the entity systems with that of MoPS where appropriate, to enable MoPS have proper oversight over the entire public service.", "metadata": {"headings": [{"headings_0": {"content": "I established that several Public Service Institutions are implementing Human Resource Management Systems (HCMS\u2019s) without an option of integration with the Ministry of Public Service HCMS, hindering Government effort of seamless sharing of data. The PS MoPS should engage such entities to allow for integration or interfacing of the entity systems with that of MoPS where appropriate, to enable MoPS have proper oversight over the entire public service.", "page": 142, "level": 1}}, {"headings_1": {"content": "d) Implementation of entity-specific HCMS", "page": 142, "level": 5}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "e) Inconsistencies in Payroll Formats", "metadata": {"headings": [{"headings_0": {"content": "e) Inconsistencies in Payroll Formats", "page": 142, "level": 5}}, {"headings_1": {"content": "I established that several Public Service Institutions are implementing Human Resource Management Systems (HCMS\u2019s) without an option of integration with the Ministry of Public Service HCMS, hindering Government effort of seamless sharing of data. The PS MoPS should engage such entities to allow for integration or interfacing of the entity systems with that of MoPS where appropriate, to enable MoPS have proper oversight over the entire public service.", "page": 142, "level": 1}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that Payrolls that were submitted to me for validation from all Government Ministries, Local Governments, Agencies, and Authorities had inconsistencies in", "metadata": {"headings": [{"headings_0": {"content": "I noted that Payrolls that were submitted to me for validation from all Government Ministries, Local Governments, Agencies, and Authorities had inconsistencies in", "page": 142, "level": 4}}, {"headings_1": {"content": "e) Inconsistencies in Payroll Formats", "page": 142, "level": 5}}], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "142 \nformats, with some of them not capturing the basic key fields such as the", "metadata": {"headings": [{"headings_0": {"content": "I noted that Payrolls that were submitted to me for validation from all Government Ministries, Local Governments, Agencies, and Authorities had inconsistencies in", "page": 142, "level": 4}}, {"headings_1": {"content": "e) Inconsistencies in Payroll Formats", "page": 142, "level": 5}}, [{"headings_0": {"content": "I noted that Payrolls that were submitted to me for validation from all Government Ministries, Local Governments, Agencies, and Authorities had inconsistencies in", "page": 142, "level": 4}}, {"headings_1": {"content": "e) Inconsistencies in Payroll Formats", "page": 142, "level": 5}}]], "page": 142, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "employee National Identification Number, dates of appointment, designations, and", "metadata": {"headings": [{"headings_0": {"content": "employee National Identification Number, dates of appointment, designations, and", "page": 143, "level": 2}}, {"headings_1": {"content": "I noted that Payrolls that were submitted to me for validation from all Government Ministries, Local Governments, Agencies, and Authorities had inconsistencies in", "page": 142, "level": 4}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "salary scales among others. Harmonization of the payrolls in all government bodies was recommended, to enable easy amalgamation for analytical purposes.", "metadata": {"headings": [{"headings_0": {"content": "employee National Identification Number, dates of appointment, designations, and", "page": 143, "level": 2}}, {"headings_1": {"content": "I noted that Payrolls that were submitted to me for validation from all Government Ministries, Local Governments, Agencies, and Authorities had inconsistencies in", "page": 142, "level": 4}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f) Limited Ownership of HR aspects at Strategic Level", "metadata": {"headings": [{"headings_0": {"content": "f) Limited Ownership of HR aspects at Strategic Level", "page": 143, "level": 5}}, {"headings_1": {"content": "employee National Identification Number, dates of appointment, designations, and", "page": 143, "level": 2}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that across most Government entities, the role of the Head of Human Resource (HR) is not emphasised in their strategic Management levels, despite", "metadata": {"headings": [{"headings_0": {"content": "I noted that across most Government entities, the role of the Head of Human Resource (HR) is not emphasised in their strategic Management levels, despite", "page": 143, "level": 4}}, {"headings_1": {"content": "f) Limited Ownership of HR aspects at Strategic Level", "page": 143, "level": 5}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "playing a crucial role in addressing employee aspects including: recruitment planning, managing employee performance, ensuring fair and ethical practices and", "metadata": {"headings": [{"headings_0": {"content": "I noted that across most Government entities, the role of the Head of Human Resource (HR) is not emphasised in their strategic Management levels, despite", "page": 143, "level": 4}}, {"headings_1": {"content": "f) Limited Ownership of HR aspects at Strategic Level", "page": 143, "level": 5}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "fostering a positive work environment. HR specializes in managing and guiding", "metadata": {"headings": [{"headings_0": {"content": "fostering a positive work environment. HR specializes in managing and guiding", "page": 143, "level": 2}}, {"headings_1": {"content": "I noted that across most Government entities, the role of the Head of Human Resource (HR) is not emphasised in their strategic Management levels, despite", "page": 143, "level": 4}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "people-related issues, including talent attraction, employee development and management, exit and organizational culture, aimed at enhancing overall Organisation performance.", "metadata": {"headings": [{"headings_0": {"content": "fostering a positive work environment. HR specializes in managing and guiding", "page": 143, "level": 2}}, {"headings_1": {"content": "I noted that across most Government entities, the role of the Head of Human Resource (HR) is not emphasised in their strategic Management levels, despite", "page": 143, "level": 4}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I noted that whereas the Ministry of Public Service (MoPS) established the Principal Human Resource Officer as the highest position in Local Governments (LGs) and the Commissioner of Human Resource as the highest position in some Ministries, Departments, and Agencies (MDAs), practical implementations deviate. In some LGs, the HR functions are led by Senior HR Officers or HR Officers. Additionally, HR personnel lack", "metadata": {"headings": [{"headings_0": {"content": "I noted that whereas the Ministry of Public Service (MoPS) established the Principal Human Resource Officer as the highest position in Local Governments (LGs) and the Commissioner of Human Resource as the highest position in some Ministries, Departments, and Agencies (MDAs), practical implementations deviate. In some LGs, the HR functions are led by Senior HR Officers or HR Officers. Additionally, HR personnel lack", "page": 143, "level": 4}}, {"headings_1": {"content": "fostering a positive work environment. HR specializes in managing and guiding", "page": 143, "level": 2}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "representation in the Technical Planning Committee (TPC), which is a top management", "metadata": {"headings": [{"headings_0": {"content": "I noted that whereas the Ministry of Public Service (MoPS) established the Principal Human Resource Officer as the highest position in Local Governments (LGs) and the Commissioner of Human Resource as the highest position in some Ministries, Departments, and Agencies (MDAs), practical implementations deviate. In some LGs, the HR functions are led by Senior HR Officers or HR Officers. Additionally, HR personnel lack", "page": 143, "level": 4}}, {"headings_1": {"content": "fostering a positive work environment. HR specializes in managing and guiding", "page": 143, "level": 2}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "structure in the LGs, whereas in some MDAs, the HR function is overseen by Assistant", "metadata": {"headings": [{"headings_0": {"content": "structure in the LGs, whereas in some MDAs, the HR function is overseen by Assistant", "page": 143, "level": 2}}, {"headings_1": {"content": "I noted that whereas the Ministry of Public Service (MoPS) established the Principal Human Resource Officer as the highest position in Local Governments (LGs) and the Commissioner of Human Resource as the highest position in some Ministries, Departments, and Agencies (MDAs), practical implementations deviate. In some LGs, the HR functions are led by Senior HR Officers or HR Officers. Additionally, HR personnel lack", "page": 143, "level": 4}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Commissioners and officers below. \nTherefore, management structures and the role of the Head of Human resource", "metadata": {"headings": [{"headings_0": {"content": "structure in the LGs, whereas in some MDAs, the HR function is overseen by Assistant", "page": 143, "level": 2}}, {"headings_1": {"content": "I noted that whereas the Ministry of Public Service (MoPS) established the Principal Human Resource Officer as the highest position in Local Governments (LGs) and the Commissioner of Human Resource as the highest position in some Ministries, Departments, and Agencies (MDAs), practical implementations deviate. In some LGs, the HR functions are led by Senior HR Officers or HR Officers. Additionally, HR personnel lack", "page": 143, "level": 4}}, [{"headings_0": {"content": "structure in the LGs, whereas in some MDAs, the HR function is overseen by Assistant", "page": 143, "level": 2}}, {"headings_1": {"content": "I noted that whereas the Ministry of Public Service (MoPS) established the Principal Human Resource Officer as the highest position in Local Governments (LGs) and the Commissioner of Human Resource as the highest position in some Ministries, Departments, and Agencies (MDAs), practical implementations deviate. In some LGs, the HR functions are led by Senior HR Officers or HR Officers. Additionally, HR personnel lack", "page": 143, "level": 4}}]], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "departments remain a grey area that requires a policy framework if Human resources and Payroll management are to be effectively managed in public service. During the special", "metadata": {"headings": [{"headings_0": {"content": "departments remain a grey area that requires a policy framework if Human resources and Payroll management are to be effectively managed in public service. During the special", "page": 143, "level": 4}}, {"headings_1": {"content": "structure in the LGs, whereas in some MDAs, the HR function is overseen by Assistant", "page": 143, "level": 2}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "audit, I did not obtain evidence that this policy framework currently exists. \nThe Ministry of Public Service should provide policy guidance on appropriate management", "metadata": {"headings": [{"headings_0": {"content": "departments remain a grey area that requires a policy framework if Human resources and Payroll management are to be effectively managed in public service. During the special", "page": 143, "level": 4}}, {"headings_1": {"content": "structure in the LGs, whereas in some MDAs, the HR function is overseen by Assistant", "page": 143, "level": 2}}, [{"headings_0": {"content": "departments remain a grey area that requires a policy framework if Human resources and Payroll management are to be effectively managed in public service. During the special", "page": 143, "level": 4}}, {"headings_1": {"content": "structure in the LGs, whereas in some MDAs, the HR function is overseen by Assistant", "page": 143, "level": 2}}]], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "structures which could also take into account the peculiarities of each MDA and LG. The", "metadata": {"headings": [{"headings_0": {"content": "structures which could also take into account the peculiarities of each MDA and LG. The", "page": 143, "level": 2}}, {"headings_1": {"content": "departments remain a grey area that requires a policy framework if Human resources and Payroll management are to be effectively managed in public service. During the special", "page": 143, "level": 4}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "role of HR needs to be given recognition at strategic levels, so as to effectively guide management in strategic and operational matters related to HR and Payroll management, to avoid some of the irregularities identified in this report. \nThe above issues and recommendations require urgent attention to accelerate the gains in the payroll management reforms, eliminate the leakages of wage funds, and obtain value for money.", "metadata": {"headings": [{"headings_0": {"content": "structures which could also take into account the peculiarities of each MDA and LG. The", "page": 143, "level": 2}}, {"headings_1": {"content": "departments remain a grey area that requires a policy framework if Human resources and Payroll management are to be effectively managed in public service. During the special", "page": 143, "level": 4}}, [{"headings_0": {"content": "structures which could also take into account the peculiarities of each MDA and LG. The", "page": 143, "level": 2}}, {"headings_1": {"content": "departments remain a grey area that requires a policy framework if Human resources and Payroll management are to be effectively managed in public service. During the special", "page": 143, "level": 4}}]], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.5. PARISH DEVELOPMENT MODEL AUDIT", "metadata": {"headings": [{"headings_0": {"content": "3.5. PARISH DEVELOPMENT MODEL AUDIT", "page": 143, "level": 5}}, {"headings_1": {"content": "structures which could also take into account the peculiarities of each MDA and LG. The", "page": 143, "level": 2}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "3.5.1. Implementation of the Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "3.5.1. Implementation of the Parish Development Model", "page": 143, "level": 5}}, {"headings_1": {"content": "3.5. PARISH DEVELOPMENT MODEL AUDIT", "page": 143, "level": 5}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government", "metadata": {"headings": [{"headings_0": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government", "page": 143, "level": 2}}, {"headings_1": {"content": "3.5.1. Implementation of the Parish Development Model", "page": 143, "level": 5}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as", "metadata": {"headings": [{"headings_0": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government", "page": 143, "level": 2}}, {"headings_1": {"content": "3.5.1. Implementation of the Parish Development Model", "page": 143, "level": 5}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the", "metadata": {"headings": [{"headings_0": {"content": "approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the", "page": 143, "level": 2}}, {"headings_1": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government", "page": 143, "level": 2}}], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "closure of the NDP III. \n143", "metadata": {"headings": [{"headings_0": {"content": "approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the", "page": 143, "level": 2}}, {"headings_1": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government", "page": 143, "level": 2}}, [{"headings_0": {"content": "approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the", "page": 143, "level": 2}}, {"headings_1": {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government", "page": 143, "level": 2}}]], "page": 143, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture Value Chain Development (Production, Storage, Processing, and Marketing)\u201d. The other", "metadata": {"headings": [{"headings_0": {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture Value Chain Development (Production, Storage, Processing, and Marketing)\u201d. The other", "page": 144, "level": 4}}, {"headings_1": {"content": "approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the", "page": 143, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "six pillars which support the primary pillar include: Infrastructure and Economic Services;", "metadata": {"headings": [{"headings_0": {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture Value Chain Development (Production, Storage, Processing, and Marketing)\u201d. The other", "page": 144, "level": 4}}, {"headings_1": {"content": "approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the", "page": 143, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System (PDMIS); and Governance and Administration.", "metadata": {"headings": [{"headings_0": {"content": "Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System (PDMIS); and Governance and Administration.", "page": 144, "level": 4}}, {"headings_1": {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture Value Chain Development (Production, Storage, Processing, and Marketing)\u201d. The other", "page": 144, "level": 4}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In the FY 2022/2023, Parliament appropriated UGX.1.142Tn for the PDM Programme, of", "metadata": {"headings": [{"headings_0": {"content": "Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System (PDMIS); and Governance and Administration.", "page": 144, "level": 4}}, {"headings_1": {"content": "The PDM is implemented under seven (7) pillars and the primary pillar is the \u201cAgriculture Value Chain Development (Production, Storage, Processing, and Marketing)\u201d. The other", "page": 144, "level": 4}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "which UGX.1.059Tn was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100Mn in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX. 82.65Bn was released to", "metadata": {"headings": [{"headings_0": {"content": "which UGX.1.059Tn was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100Mn in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX. 82.65Bn was released to", "page": 144, "level": 4}}, {"headings_1": {"content": "Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System (PDMIS); and Governance and Administration.", "page": 144, "level": 4}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "specific entities; \nOut of 176 Local Governments (LGs), I sampled 159 (90.3%) LGs, 4 out of 25 participating", "metadata": {"headings": [{"headings_0": {"content": "which UGX.1.059Tn was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100Mn in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX. 82.65Bn was released to", "page": 144, "level": 4}}, {"headings_1": {"content": "Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System (PDMIS); and Governance and Administration.", "page": 144, "level": 4}}, [{"headings_0": {"content": "which UGX.1.059Tn was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100Mn in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX. 82.65Bn was released to", "page": 144, "level": 4}}, {"headings_1": {"content": "Financial Inclusion (FI); Social Services; Community Mobilization and Mind-set Change; Parish Development Management Information System (PDMIS); and Governance and Administration.", "page": 144, "level": 4}}]], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Ministries, Departments and Agencies (MDAs) and Kampala Capital City Authority (KCCA).", "metadata": {"headings": [{"headings_0": {"content": "Ministries, Departments and Agencies (MDAs) and Kampala Capital City Authority (KCCA).", "page": 144, "level": 2}}, {"headings_1": {"content": "which UGX.1.059Tn was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100Mn in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX. 82.65Bn was released to", "page": 144, "level": 4}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Below are my findings which are not included in the summaries contained in the report of", "metadata": {"headings": [{"headings_0": {"content": "Ministries, Departments and Agencies (MDAs) and Kampala Capital City Authority (KCCA).", "page": 144, "level": 2}}, {"headings_1": {"content": "which UGX.1.059Tn was for the Parish Revolving Fund (PRF) to finance 10,594 PDM SACCOs in 176 LGs and Kampala Capital City Authority (KCCA). Each SACCO is supposed to receive UGX.100Mn in a financial year to develop and implement viable community led income generating enterprises. In addition, a sum of UGX. 82.65Bn was released to", "page": 144, "level": 4}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the Consolidated Financial statements in Part 2 above;", "metadata": {"headings": [{"headings_0": {"content": "the Consolidated Financial statements in Part 2 above;", "page": 144, "level": 2}}, {"headings_1": {"content": "Ministries, Departments and Agencies (MDAs) and Kampala Capital City Authority (KCCA).", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Positive Observations", "metadata": {"headings": [{"headings_0": {"content": "a) Positive Observations", "page": 144, "level": 5}}, {"headings_1": {"content": "the Consolidated Financial statements in Part 2 above;", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "page": 144, "level": 2}}, {"headings_1": {"content": "a) Positive Observations", "page": 144, "level": 5}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Pillar 2 - Infrastructure and Economic Services, Pillar 5 \u2013 Mind-set change and cross cutting issues and Pillar 7 - Governance and Administration had approved pillar manuals.\n- The training of 18 Master trainers was carried out by the PDM Secretariat.\n- The ToTs and the HLG Core Implementation Teams was conducted in all LGs.\n- UGX.1.059 trillion was released for the PDM revolving fund to 10,586 PDM", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "page": 144, "level": 2}}, {"headings_1": {"content": "a) Positive Observations", "page": 144, "level": 5}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "page": 144, "level": 2}}, {"headings_1": {"content": "a) Positive Observations", "page": 144, "level": 5}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "SACCOs.", "page": 144, "level": 2}}, {"headings_1": {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- UGX. 82.65 Bn for FSD - Support, PDM Secretariat and support to coordination,", "metadata": {"headings": [{"headings_0": {"content": "SACCOs.", "page": 144, "level": 2}}, {"headings_1": {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCOs.", "page": 144, "level": 2}}, {"headings_1": {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "mind set change interventions, IT Support, data collection and validation,", "metadata": {"headings": [{"headings_0": {"content": "mind set change interventions, IT Support, data collection and validation,", "page": 144, "level": 2}}, {"headings_1": {"content": "SACCOs.", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "administration costs and salaries for parish chiefs was released as planned.", "metadata": {"headings": [{"headings_0": {"content": "mind set change interventions, IT Support, data collection and validation,", "page": 144, "level": 2}}, {"headings_1": {"content": "SACCOs.", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UGX.1.058 trillion was transferred to 10,586 SACCOs with evidence of submission of attestation form from Accounting Officers to the Secretariat and MoFPED to", "metadata": {"headings": [{"headings_0": {"content": "mind set change interventions, IT Support, data collection and validation,", "page": 144, "level": 2}}, {"headings_1": {"content": "SACCOs.", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "confirm that the PDM SACCOs meant the required conditions.", "metadata": {"headings": [{"headings_0": {"content": "confirm that the PDM SACCOs meant the required conditions.", "page": 144, "level": 2}}, {"headings_1": {"content": "mind set change interventions, IT Support, data collection and validation,", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "confirm that the PDM SACCOs meant the required conditions.", "page": 144, "level": 2}}, {"headings_1": {"content": "mind set change interventions, IT Support, data collection and validation,", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- All the 10,586 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the Organisation.", "metadata": {"headings": [{"headings_0": {"content": "confirm that the PDM SACCOs meant the required conditions.", "page": 144, "level": 2}}, {"headings_1": {"content": "mind set change interventions, IT Support, data collection and validation,", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "b) Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "b) Areas of Improvement", "page": 144, "level": 5}}, {"headings_1": {"content": "confirm that the PDM SACCOs meant the required conditions.", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following areas where the MDAs, LGs and KCCA needed improvement;", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where the MDAs, LGs and KCCA needed improvement;", "page": 144, "level": 2}}, {"headings_1": {"content": "b) Areas of Improvement", "page": 144, "level": 5}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Planning and Budgeting", "metadata": {"headings": [{"headings_0": {"content": "(i) Planning and Budgeting", "page": 144, "level": 5}}, {"headings_1": {"content": "I noted the following areas where the MDAs, LGs and KCCA needed improvement;", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}, {"headings_1": {"content": "(i) Planning and Budgeting", "page": 144, "level": 5}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "activities and noted the following. \n144", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}, {"headings_1": {"content": "(i) Planning and Budgeting", "page": 144, "level": 5}}, [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}, {"headings_1": {"content": "(i) Planning and Budgeting", "page": 144, "level": 5}}]], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Audit observation** Recommendation**", null, null], ["**a)**", "**Alignment of Work Plans and Budgets to the PDM**", ""], ["\uf0b7 \uf0b7", "**Alignment of MDA Work Plans and Budgets to the PDM** PDM Working Groups are required to assist participating MDAs to align their plans and budgets to the PDM. A comparison of the Working Group activity implementation action plan with the MDA budgets and work plans revealed that the Ministry of Local Government, the Ministry of Works and Transport and the Ministry of Agriculture, Animal Industry and Fisheries did not align their work plans to the pillar action plans. Failure to align budgets and work plans to PDM hinders the achievement of pillar objectives. The Accounting Officer of MoLG promised to align the Ministry budget and work plan with the PDM action plans after undertaking training and capacity building of the Ministry\u2019s planner. No response was received from other Accounting Officers.", "The Accounting Officers should ensure that the Ministries\u2019 budgets and work plans are aligned to their respective PDM pillar action plans in accordance with the requirement of the PDM National policy framework."]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}, {"headings_1": {"content": "(i) Planning and Budgeting", "page": 144, "level": 5}}], "page": 145, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["**SN Audit observation** Recommendation**", null, null], ["**a)**", "**Alignment of Work Plans and Budgets to the PDM**", ""], ["\uf0b7 \uf0b7", "**Alignment of MDA Work Plans and Budgets to the PDM** PDM Working Groups are required to assist participating MDAs to align their plans and budgets to the PDM. A comparison of the Working Group activity implementation action plan with the MDA budgets and work plans revealed that the Ministry of Local Government, the Ministry of Works and Transport and the Ministry of Agriculture, Animal Industry and Fisheries did not align their work plans to the pillar action plans. Failure to align budgets and work plans to PDM hinders the achievement of pillar objectives. The Accounting Officer of MoLG promised to align the Ministry budget and work plan with the PDM action plans after undertaking training and capacity building of the Ministry\u2019s planner. No response was received from other Accounting Officers.", "The Accounting Officers should ensure that the Ministries\u2019 budgets and work plans are aligned to their respective PDM pillar action plans in accordance with the requirement of the PDM National policy framework."], ["**Alignment of the LGs and KCCA Work Plans and Budgets to the PDM** I reviewed budgets and work plans of 74 out of 159 LGs and noted that out of the 1,743 priorities received from 1,244 Lower Local Governments (LLGs); 949 were incorporated in the LGs\u2019 budgets and work plans, while 794 were not incorporated in the entity work plan and budgets. I was not availed with evidence for the identification of PDM parish/ward priorities for onward submission to the divisions/Sub-counties and Municipal Council/District in 105 LGs. Failure to incorporate priorities from the parishes/wards to Sub-Counties/Town Councils/Division may hinder the identification of priorities from the grass root which eventually affects the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. The Accounting Officers attributed this to; \uf0b7 Limited funding to incorporate and implement all identified parish priorities. \uf0b7 Inadequate guidance to Lower Local Governments (LLGs) on prioritization of PDM activities in the budgets and work- plans.", "\uf0b7 MoFPED should ensure that adequate resources are allocated for the implementation of all prioritized activities. \uf0b7 The Accounting Officers should; \uf0fc Ensure that PDCs and LLGs are trained in the prioritization and incorporation of PDM activities in the budgets and work- plans. \uf0fc Ensure that priorities from LLGs are incorporated in the LGs budgets and work plans. \uf0fc Ensure that all LLGs submit priorities from parishes/wards to the LGs. \uf0fc Ensure that all PDCs are fully constituted and functional.", null]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}, {"headings_1": {"content": "(i) Planning and Budgeting", "page": 144, "level": 5}}], "page": 145, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "145", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}, {"headings_1": {"content": "(i) Planning and Budgeting", "page": 144, "level": 5}}], "page": 145, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Audit observation** Recommendation**", null, null], ["\uf0b7 Failure by LLGs to submit priorities received from parishes/wards to the LGs. \uf0b7 Use of a different mode of identification of priorities through consultative budget conference instead of the stipulated procedure in the PDM guidelines. \uf0b7 Non-functional PDCs to guide the identification of PDM priorities. \uf0b7 Late communication of PDM guidelines in October 2022 after approval of the LGs\u2019 budgets and conflicting guidelines issued by the Secretariat. \uf0b7 Capacity gap in the implementation of the PDM. \uf0b7 Lack of clear guidelines on the incorporation of the priorities in to the LGs budget for PDM.", "\uf0b7 The PDM Secretariat should issue comprehensive guidelines on the incorporation of the priorities in to the LGs budgets in time.", null], ["**b)**", "**Creation of vulnerability index databases** My interaction with the Ministry of Works and Transport revealed that the Ministry did not develop the formula to calculate the Parish vulnerability index. In addition, I did not obtain evidence that the MoLG, MoWE, MoEMD, ICT&NG, and MoLHUD developed the formula to calculate the Parish vulnerability indices as required by the guideline. Parishes that urgently needed social services may not have been prioritized during pillar activity selection.", "The Accounting Officers of the Ministries participating in pillar 2 should ensure that the respective vulnerability index formulae are developed and approved according the pillar manual."], ["**c)**", "**Wealth ranking of households** I noted that wealth ranking by CDO, Parish Chief, and LC1 chairpersons was later abandoned and replaced with wealth ranking using the PDMIS. I further observed that the PDMIS wealth ranking had inefficiencies and was also abandoned. As a result, the Secretariat issued guidance allowing LC I and the community to select eligible PDM beneficiaries. My interactions with the Parish Chiefs and Accounting Officers during my field visits revealed that the vetting by LC I and the community was subjective which may result into identification of ineligible households. Furthermore, the Secretariat provided guidance to the Parish Chiefs to collect data on household and update the PDMIS. There is no scientific method of identifying subsistence households.", "\uf0b7 The PDM Secretariat should; \uf0fc Issue a scientific method of conducting the wealth ranking of households. \uf0fc Liaise with the Accounting Officers to ensure timely training of Parish Chiefs and Town Agents. \uf0b7 MoFPED should provide adequate resources to conduct the wealth ranking exercise."]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}, {"headings_1": {"content": "(i) Planning and Budgeting", "page": 144, "level": 5}}], "page": 146, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN Audit observation Recommendation", "None", "None"], "type": "table"}}, {"content": "146", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}, {"headings_1": {"content": "(i) Planning and Budgeting", "page": 144, "level": 5}}], "page": 146, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Audit observation** Recommendation**", null, null, null], ["The failure to identify subsistence households using scientific and credible wealth ranking tool may lead to subjective selection of the beneficiaries who may not be subsistence households. Accounting Officers attributed this to; \uf0b7 Contradicting guidelines by different authorities including the PDM implementation guidelines, and the national coordinator. \uf0b7 Inadequate resources to conduct the wealth ranking exercise. \uf0b7 The non-functionality of the PDMIS system in regard to generation of the anticipated subsistence households from wealth ranking activity. \uf0b7 Inadequate training and guidance given to Parish Chiefs, Town Agents and data collectors. \uf0b7 Impractical wealth ranking tool that could not accurately identify beneficiaries. \uf0b7 Insufficient time allocated to the wealth ranking exercise. \uf0b7 Lack of the required gadgets for the wealth ranking exercise.", null, "\uf0b7 The MoICT should rectify the challenges with the functionality of the PDMIS system in regard to generation of the anticipated subsistence households from wealth ranking activity. \uf0b7 The Accounting Officers should; \uf0fc Sensitize the community and PDM structures on wealth ranking. \uf0fc Liaise with the PDM Secretariat to ensure timely training of Parish Chiefs and Town Agents.", null], ["**d)**", "**Exclusion of Parish/Wards in MOFPED PDM Plans/Budgets** I noted that MoFPED maintained a parish database of 10,594 as a basis for funding PDM SACCOs in the FY 2022/2023. However, the list of gazetted administrative units as at June 2022 from the MoLG indicated 10,717 parishes, thus leading to a variance of 123 parishes. This challenge is further observed in the FY 2023/24 were 118 parishes were not budgeted for. Summary indicated in the **table below.** **Details** Parishes as per MoLG** **Parishes as per budget allocation** **Possible exclusion from** **PDM** FY 2021/2022 10,594 10,594 0 FY 2022/2023 10,717 10,594 123 FY 2023/2024 10,717 10,599 118 Omission of gazetted parishes/wards excludes them from benefiting from the PRF funding which undermines the PDM objective and distorts the planning and budgeting for the", null, "MoFPED should always reconcile their planning data whenever new parishes are gazetted by MoLG to identify new parishes to be funded."]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}, {"headings_1": {"content": "(i) Planning and Budgeting", "page": 144, "level": 5}}], "page": 147, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_5", "column_6"], "type": "table"}}, {"content": "147", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}, {"headings_1": {"content": "(i) Planning and Budgeting", "page": 144, "level": 5}}], "page": 147, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Audit observation** Recommendation**", null, null], ["programme. As a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation. The Accounting Officer of MoFPED explained that the PDM budget for FY 2021/22, was informed by a schedule of 10,594 gazetted parishes in 176 Local Governments and Kampala Capital City Authority submitted by Ministry of Local Government (MoLG) thus 10,585 was the official list used by MFPED for PDM payments excluding 9 Parishes which did not furnish complete information for transfer of funds.", "", null], ["**e)**", "**Delayed completion of PDM data collection** MoFPED released UGX.4.0Bn to Uganda Bureau of Statistics (UBOS) in the FY 2022/23 for Data collection and validation. A review of the status of PDM data collection revealed the following; \u25cf The household level data collection that was started on 8th June, 2022 in 169 out of 181 Higher Local Governments (HLGs) and KCCA administration units was not completed and stalled at 41% progress level. \u25cf In FY 2022/23, there was a change in data collection method from household to community module without clear justification. Using the new method, only Karamoja and Acholi sub-regions had been covered by the time of reporting representing less than 5% of the country. The household level data will not be used since it was incomplete and the exercise abandoned, thus the funds spent is considered a financial loss to government. Relatedly, in the new community module data collection adopted in FY 2022/2023 may not yield the best results to identify qualifying beneficiaries. The Accounting Officer further explained that the role to design and maintain the application lies with the MoICT&NG.", "The Accounting Officer of UBOS should the review and align the community data collection method to enable identification of qualifying beneficiaries. Meanwhile, the exercise should be fast tracked."]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}, {"headings_1": {"content": "(i) Planning and Budgeting", "page": 144, "level": 5}}], "page": 148, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "4.1", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}, {"headings_1": {"content": "(i) Planning and Budgeting", "page": 144, "level": 5}}], "page": 148, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}, {"headings_1": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}], "page": 148, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], "page": 148, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Government and KCCA, Parish and SACCO level and made the following observations; \n148", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}, [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}]], "page": 148, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1.**", "**The Pillar Working Groups** Requires PDM Pillar Working Groups to review, propose amendments to the Operational Guidelines and respective Pillars Manuals, and to assist in the alignment of plans and budgets of MDAs to the PDM.", "\uf0b7 Pillar 1 - Production, Processing and Marketing, Pillar 4 - Social Services, and Pillar 6 - Parish Based Management Information System (PDMIS) did not have approved pillar manuals. \uf0b7 Although Pillar implementation action plans had been developed, to individual participating entities did not align their budgets and work plans to the pillar implementation action plans. It was further noted that some of the action plans did not have quantified activities. \uf0b7 All the 7 Pillar working groups did not submit the required number of quarterly performance reports to the PDM Secretariat. \uf0b7 Failure to develop pillar manuals, action/work plans, and monitor performance may hinder the alignment of plans and budgets of MDAs to the PDM. The Pillar lead agencies attributed this to inadequate funding.", "MoFPED should avail the required funding to facilitate the implementation of the Pillar Working Group activities."]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], "page": 149, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": "149", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], "page": 149, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["2.", "HLG Core Implementation Teams The HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO).", "\uf0b7 55 LGs did not prepare quarterly performance reports. Out of 04 quarterly performance reports, 4 LGs prepared 03 reports, 7 LGs prepared 02 reports while, 2 LGs prepared only 01 report. \uf0b7 There was no evidence of; Mobilization and sensitization of the **various** stakeholders at all levels including communities in 33 LGs. \uf0b7 In 48 LGs, there was no support for the continuous formation of PDM **enterprise** groups. \uf0b7 There was no training of the PDM **enterprise** groups and SACCOs in 24 LGs, and \uf0b7 In 44 LGs, there was no continuous data **collection** at household and community levels. This negatively affected mobilization, sensitization, data collection and training of the PDM enterprise groups and SACCOs. The Accounting Officers attributed this to inadequate funds to support the operations of the District teams.", "The Accounting Officers should mainstream PDM activities into the LGs budget which should be funded by MoFPED."], ["3.", "Parish Development Committees (PDC) The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development", "\uf0b7 In 20 LGs, PDCs were not fully constituted in 277 Parishes. In addition, WDCs in KCCA were not constituted as per the guidelines whereby they did not have the Town Clerks and the Commercial Officers. \uf0b7 891 PDCs in 77 LGs did not hold the 4 required **quarterly** meetings. Relatedly, WDCs in KCCA held 1 out of the expected four quarterly meetings. \uf0b7 Parish priorities and action plans for the FY 2022/2023 were not prepared by 1,475 PDCs in 104 LGs. Furthermore,", "I advised the Accounting Officers to; \uf0b7 Ensure that operational challenges are addressed in time to enable timely commencement of preparatory activities. \uf0b7 Engage the MoFPED and the Secretariat to provide additional funding to enable the implementation of all key PDC activities. \uf0b7 Engage the PDM Secretariat to involve LGs in the development"]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], "page": 150, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": "150 \npriorities, monitor resource utilization and hold quarterly \nWDCs in KCCA did not prepare of PDM policies and ward priorities and action plans \nfor the FY 2022/2023. \nguidelines.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}, [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}]], "page": 150, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Engage the HLG Core meetings. Implementation Teams\n- 922 PDCs in 74 LGs did not to provide continuous prepare \nquarterly \ntraining of PDCs on the performance reports. preparation of plans Relatedly, in KCCA, WDCs and reports. \nprepared one out of 4 quarterly \nperformance reports.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UGX. 1 million per parish was provided for administrative costs to cater for; PDM SACCO General Meetings and initial training of SACCO leaders, PDC meetings, and Monitoring and Evaluation by PDC members. However, the funds were not adequate to facilitate the following key PDC activities;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0fc Mobilise, sensitise and create awareness on PDM Programmes to the Community \n\uf0fc Participate in the identification of the needs and priorities of the Parish/ward using participatory approach \n\uf0fc Ensure preparation of Parish/ward Action Plans, budgets and reports for the PDM \n\uf0fc Oversee the selection of groups and individuals to benefit from PDM activities by the Parish Financial Agency. \nThe Accounting Officers attributed this to; \n", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}, [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}]], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Operational challenges that delayed the preparatory activities.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Inadequate funds to implement PDCs activities.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "151", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Unclear guidelines on identification of priorities by PDCs. \uf0b7 Delay in release of funds by MoFPED. \uf0b7 Inadequate training of PDCs on the preparation of plans and reports.", "", null], ["**4.**", "**PDM SACCO Board** The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.", "\uf0b7 82 PDM SACCOs in 11 LGs operated without a fully constituted Board while for 580 SACCOs in 35 LGs that had fully constituted Boards which did not hold regular Board meetings. \uf0b7 In 39 LGs, the members of the Boards of 489 PDM SACCOs did not fill in expression of interest forms prior to being elected board members. This could lead to mismanagement of the SACCOs as there may not be appropriate oversight. The Accounting Officers attributed this to continuous changes made to the guidelines.", "The HLG Core implementation Teams should strengthen monitoring and supervision of SACCO boards operations."], ["**5.**", "**SACCO Committees** **and** Sub** **Committees** The Production Sub- committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.", "\uf0b7 1,531 SACCOs in 107 LGs did not constitute the supervisory, executive committees as well as the Loan, Production, Marketing, Business Development services, Finance and investment sub Committees. \uf0b7 1,951 SACCOs in 112 LGs had non- functional committees and sub-committees. \uf0b7 This could lead inadequate oversight. The Accounting Officers attributed this to;", "The Accounting Officers should ensure that the boards constitute the required committees and Sub-committees."]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], "page": 152, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "152 \n", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}, [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}]], "page": 152, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Inadequate resources to fund all the required committees.\n- Unclear and conflicting guidelines on Implementation of PDM.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], "page": 153, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], "page": 153, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The production and marketing, Business Development services, Finance, planning and investment were inactive because efforts were put on disbursement on PRF to SACCOs which was the role of the loans committee.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], "page": 153, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "3.5.2. Review of Training Implementation Activities", "metadata": {"headings": [{"headings_0": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}, {"headings_1": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 153, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}, {"headings_1": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 153, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Nature of training Observations** Recommendation**", null, null, null], ["**1.**", "**Training of Local Experts** The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.", "\uf0b7 12 LGs did not carry out training of local experts while in 29 LGs, training was carried out after funds were released to the SACCOs. \uf0b7 In 49 LGs, the training was attended by other cadres other than Parish Chief, CDOs, Commercial Officers, and Extension officers. This may negatively affect the sustainability arrangements of the programme. The Accounting Officers attributed this to delayed release of the training program, guidelines by the PDM secretariat and lack of training facilitation.", "The Accounting Officers should engage the PDM Secretariat to ensure that training program and guidelines and are issued timely."], ["**2.**", "**Training** of Households and Enterprise Group Leaders**", "\uf0b7 The local experts in 29 LGs did not train households and enterprise group leaders in 806 parishes on household visioning and enterprise analysis.", "The Accounting Officers should mainstream PDM activities into the LGs budget which should be funded by MoFPED."]], "metadata": {"headings": [{"headings_0": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}, {"headings_1": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 153, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Unclear guidelines on identification of priorities by PDCs. \uf0b7 Delay in release of funds by MoFPED. \uf0b7 Inadequate training of PDCs on the preparation of plans and reports.", "", "None"], "type": "table"}}, {"content": "153", "metadata": {"headings": [{"headings_0": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}, {"headings_1": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 153, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Nature of training Observations** Recommendation**", null, null], ["The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift.", "\uf0b7 This may lead to misuse of PRF funds by households and enterprise groups, as well as discourage the socio-economic transformation aspirations. The Accounting Officers attributed the shortcoming to inadequate PDM operational funds.", ""]], "metadata": {"headings": [{"headings_0": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}, {"headings_1": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 154, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Unclear guidelines on identification of priorities by PDCs. \uf0b7 Delay in release of funds by MoFPED. \uf0b7 Inadequate training of PDCs on the preparation of plans and reports.", ""], "type": "table"}}, {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, {"headings_1": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}], "page": 154, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, {"headings_1": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}], "page": 154, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1.**", "**Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act** A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.", "All the 10,586 SACCOs in 176 LGs and KCCA were not licensed to take on the business of lending under Microfinance Institutions Money Lenders Act. As a result, enforcement of recovery of PRF funds from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. Accounting Officers explained that the SACCOs were still under the probationary period and there is no clear guidance on licensing of PDM SACCOs by the PDM Secretariat.", "The Accounting Officers should and PDM Secretariat Ensure that PDM SACCOs are registered as a requirements of Microfinance Institutions Money Lenders Act."]], "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, {"headings_1": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}], "page": 154, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Nature of registration /Requirement", "Observations", "Recommendation"], "type": "table"}}, {"content": "154 \n", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, {"headings_1": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}, [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, {"headings_1": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}]], "page": 154, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. Update of SACCO In 40 LGs, 385 SACCOs did not The Accounting Officers Enterprise \nand have PDM member registers and Chairperson of PDM Household Registers \nwhile, in 44 LGs, 492 SACCOs SACCO boards should did not maintain updated PDM build the capacity of the The Chairperson PDM member registers contrary to SACCO management to SACCO shall from time the guidelines. \nto time update the PDM", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, {"headings_1": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}], "page": 155, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "ensure that members registers are maintained Member Register and at Failure to update PDM member and updated. \nany available General registers may result to \nMeeting shall present extending PRF loans to ineligible \nthe new members to the \nbeneficiaries leading to failure to \ngeneral assembly for achieve pillar objectives. \nadmission into the PDM \nSACCO Accounting Officers attributed \nthis to the capacity gap on the \npart of SACCO leaders and \nparish chiefs as well as the lack \nof appreciation of the \nimportance of the registers. \n", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, {"headings_1": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}, [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, {"headings_1": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}]], "page": 155, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3. Signing of PRF Financing \uf0b7 UGX.54.595Bn \nwas The Accounting Officers Agreements \ntransferred to 545 SACCOs in should ensure that PRF 24 LGs without signed PRF financing agreements are A SACCO shall sign PRF financing agreements. \nsigned timely and comply Financing \nAgreement \uf0b7 941 PDM SACCOs in 40 LGs, with all the requirements as with the Accounting received PRF of UGX. per the guideline. \nOfficer. The purpose of 72.215Bn before PRF \nthis Agreement is to financing agreements were \nformalise the signed. \nrelationship between \uf0b7 PRF Agreements of 1,008 \nGovernment and the SACCOs in 45 LGs were \nPDM SACCOs. \nsigned before the first AGM \ntook place.", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, {"headings_1": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}], "page": 155, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- In 338 PDM SACCOs in 13 LGs, the SACCO bank account number provided was not captured in the signed PRF Financing Agreement as guided by Budget Execution Circular for FY 2022/2023, June 2022.", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, {"headings_1": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}], "page": 155, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n\uf0b7", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, {"headings_1": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}, [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, {"headings_1": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}]], "page": 155, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3.5.4. PDM SACCO Operations", "metadata": {"headings": [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}, {"headings_1": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}], "page": 155, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I made the following observations; \n155", "metadata": {"headings": [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}, {"headings_1": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}, {"headings_1": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}]], "page": 155, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Activity Observations Recommendation**", null, null, null], ["**1.**", "**General Meetings by** **PDM SACCOs** A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.", "\uf0b7 58 SACCOs in 12 LGs did not hold a general meeting while 1,499 SACCOs in 106 LGs held their first general meeting more than 1 month after their registration. \uf0b7 In 14 LGs, 119 SACCOs did not elect and inaugurate leadership vetting committees. \uf0b7 248 PDM SACCOs in 22 LGs, did not approve the vetting criterion following the PDM SACCO byelaws. \uf0b7 465 PDM SACCOs in 31 LGs did not have training of the PDM SACCO members during the meeting. \uf0b7 338 PDM SACCOs in 26 LGs did not include the bank account opening resolution in their minutes. \uf0b7 726 PDM SACCOs in 52 LGs had already received funds by the time of the first general meeting. The Accounting Officers attributed this to; \uf0b7 Time constraints and pressure to disburse funds to the beneficiaries. \uf0b7 Delay in issuance of guidance for utilization of Administrative funds which affected timely holding of AGMs. \uf0b7 Unclear and conflicting guidelines on Implementation of PDM. \uf0b7 Delay in receiving the certificate of registration from the registrar which was a requirement to hold first general meeting. \uf0b7 MoFPED\u2019s directive to expedite PDM bank account opening that compelled SACCO leaders to open accounts before obtaining resolutions.", "MoFPED should issue clear guidance on utilization of PDM funds and reconcile conflicts in existing guidelines. The Accounting Officers should ensure that AGMs are held and resolutions documented."], ["**2.**", "**Selection** and Implementation of Prioritized/Flagship Projects**", "\uf0b7 566 parishes in 46 LGs did not select any flagship projects contrary to the guidelines.", "The PDM Secretariat should harmonize the various guidance on"]], "metadata": {"headings": [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}, {"headings_1": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}], "page": 156, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "156", "metadata": {"headings": [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}, {"headings_1": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}], "page": 156, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Activity Observations Recommendation**", null, null, null], ["Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.", "\uf0b7 In 78 LGs, 1,196 parishes selected flagship projects that were inconsistent with the LG selected priority commodities. \uf0b7 7,968 farmer enterprise/households in 96 LGs implemented projects that were not from the priority commodity list. Failure to select and implement prioritized projects may undermine achievement of the pillar objectives. Accounting Officers attributed this to; \uf0b7 Contradicting guidelines on recommended flagship projects and enterprise selection from the Ministry of Local Government, Ministry of Gender and Ministry of Agriculture. \uf0b7 Non-consultative selection criteria for flagship projects which could not match specific enterprise conditions. \uf0b7 Some flagship projects were not suitable for the selected LGs and urban centers. \uf0b7 Delayed release of guidelines after selection of flagship projects. \uf0b7 Failure by the community to appreciate the principles of the PDM. \uf0b7 Limited options given by MAAIF yet LGs have various viable commodity projects.", "flagship projects and enterprise selection. The Accounting Officers should liaise with the MAAIF to ensure that selected LGs commodities are consistent with the ecological advantages of the LGs. MAAIF should review the LG commodity list in consultation with the LGs in order to increase the selection options.", null], ["**3.**", "**Loan** Application** **and** Approval Process** A loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.", "\uf0b7 5,568 beneficiaries in 775 Parishes in 50 LGs who accessed loans before 5th June 2023 were not selected through the PDMIS. \uf0b7 3,616 beneficiaries in 307 Parishes in 41 LGs who accessed loans after 5th June 2023, lacked documentary evidence of being vetted by a village meeting convened by the enterprise groups. Failure to follow the stipulated loan application and approval process may", "MoICT&NG should fast track the implementation of the PDMIS. The Secretariat should harmonize the various guidance on the loan application and approval processes. The Accounting Officers should"]], "metadata": {"headings": [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}, {"headings_1": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}], "page": 157, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN Activity Observations Recommendation", "None", "None", "None"], "type": "table"}}, {"content": "157", "metadata": {"headings": [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}, {"headings_1": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}], "page": 157, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Activity Observations Recommendation**", null, null, null], ["All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).", "result into ineligible beneficiaries accessing PRF. Accounting Officers attributed this to; \uf0b7 Inadequate PDMIS training by the MoICT&NG. \uf0b7 Slow implementation of the PDMIS. \uf0b7 Various contradicting guidelines issued from time to time. \uf0b7 Pressures to disburse funds to the beneficiaries. \uf0b7 Inadequate sensitization and training of village committees.", "sensitize the village committees on the importance of documentation of decisions of village vetting meeting.", null], ["**4.**", "**Insurance Policy for Farming Enterprises** For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS).", "\uf0b7 In a sample of 112 LGs, 45,321 PRF beneficiaries who carried out farming enterprises in 4,511 PDM SACCOs did not obtain agricultural insurance policies from UAIS. Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. Accounting Officers attributed this to; \uf0b7 Inadequate guidance on Agricultural insurance and insufficient funds disbursed to each PRF beneficiary to register with Uganda Agriculture Insurance Scheme (UAIS). \uf0b7 Delayed implementation of the Agricultural Farmers Insurance Scheme.", "The PDM Secretariat should provide adequate guidance on the Agricultural insurance and liaise with the relevant authorities to expedite the operationalization of the Uganda Agriculture Insurance Scheme (UAIS)."]], "metadata": {"headings": [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}, {"headings_1": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}], "page": 158, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN Activity Observations Recommendation", "None", "None", "None"], "type": "table"}}, {"content": "158", "metadata": {"headings": [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}, {"headings_1": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}], "page": 158, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "PART 4: VALUE FOR MONEY, PFM ASSESSMENT AND ENGINEERING AUDITS", "metadata": {"headings": [{"headings_0": {"content": "PART 4: VALUE FOR MONEY, PFM ASSESSMENT AND ENGINEERING AUDITS", "page": 159, "level": 5}}, {"headings_1": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "4.1", "metadata": {"headings": [{"headings_0": {"content": "PART 4: VALUE FOR MONEY, PFM ASSESSMENT AND ENGINEERING AUDITS", "page": 159, "level": 5}}, {"headings_1": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "VALUE FOR MONEY AUDITS", "metadata": {"headings": [{"headings_0": {"content": "VALUE FOR MONEY AUDITS", "page": 159, "level": 5}}, {"headings_1": {"content": "PART 4: VALUE FOR MONEY, PFM ASSESSMENT AND ENGINEERING AUDITS", "page": 159, "level": 5}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I undertook and completed twenty-five (25) VFM audits during the period of reporting. The summary below presents key findings from some VFM reports.", "metadata": {"headings": [{"headings_0": {"content": "I undertook and completed twenty-five (25) VFM audits during the period of reporting. The summary below presents key findings from some VFM reports.", "page": 159, "level": 4}}, {"headings_1": {"content": "VALUE FOR MONEY AUDITS", "page": 159, "level": 5}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "4.1.1 MANAGEMENT OF HEALTH PROFFESSIONALS IN SPCIALISED, NATIONAL AND REGIONAL REFERRAL HOSPITALS BY MINISTRY OF HEALTH (MOH)", "metadata": {"headings": [{"headings_0": {"content": "4.1.1 MANAGEMENT OF HEALTH PROFFESSIONALS IN SPCIALISED, NATIONAL AND REGIONAL REFERRAL HOSPITALS BY MINISTRY OF HEALTH (MOH)", "page": 159, "level": 5}}, {"headings_1": {"content": "I undertook and completed twenty-five (25) VFM audits during the period of reporting. The summary below presents key findings from some VFM reports.", "page": 159, "level": 4}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Effective management of human resources in Uganda\u2019s health sector is crucial for delivering quality health care services and contributing to socio-economic growth. However, challenges such as low staffing levels, absenteeism, brain drain, low salaries,", "metadata": {"headings": [{"headings_0": {"content": "4.1.1 MANAGEMENT OF HEALTH PROFFESSIONALS IN SPCIALISED, NATIONAL AND REGIONAL REFERRAL HOSPITALS BY MINISTRY OF HEALTH (MOH)", "page": 159, "level": 5}}, {"headings_1": {"content": "I undertook and completed twenty-five (25) VFM audits during the period of reporting. The summary below presents key findings from some VFM reports.", "page": 159, "level": 4}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and poor working conditions hinder service delivery. The Ministry of Health reported a health professional to population ratio of 1.87 per 1000 people in 2019, lower than WHO\u2019s recommended 2.5 per 1000. Government through MoH has taken steps to address the", "metadata": {"headings": [{"headings_0": {"content": "and poor working conditions hinder service delivery. The Ministry of Health reported a health professional to population ratio of 1.87 per 1000 people in 2019, lower than WHO\u2019s recommended 2.5 per 1000. Government through MoH has taken steps to address the", "page": 159, "level": 4}}, {"headings_1": {"content": "4.1.1 MANAGEMENT OF HEALTH PROFFESSIONALS IN SPCIALISED, NATIONAL AND REGIONAL REFERRAL HOSPITALS BY MINISTRY OF HEALTH (MOH)", "page": 159, "level": 5}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "challenges in the health sector by increasing salaries for health professionals and introducing a human resource information system, but further improvements are needed. \nIn light of the above concerns, I undertook a value for money audit whose overall audit", "metadata": {"headings": [{"headings_0": {"content": "and poor working conditions hinder service delivery. The Ministry of Health reported a health professional to population ratio of 1.87 per 1000 people in 2019, lower than WHO\u2019s recommended 2.5 per 1000. Government through MoH has taken steps to address the", "page": 159, "level": 4}}, {"headings_1": {"content": "4.1.1 MANAGEMENT OF HEALTH PROFFESSIONALS IN SPCIALISED, NATIONAL AND REGIONAL REFERRAL HOSPITALS BY MINISTRY OF HEALTH (MOH)", "page": 159, "level": 5}}, [{"headings_0": {"content": "and poor working conditions hinder service delivery. The Ministry of Health reported a health professional to population ratio of 1.87 per 1000 people in 2019, lower than WHO\u2019s recommended 2.5 per 1000. Government through MoH has taken steps to address the", "page": 159, "level": 4}}, {"headings_1": {"content": "4.1.1 MANAGEMENT OF HEALTH PROFFESSIONALS IN SPCIALISED, NATIONAL AND REGIONAL REFERRAL HOSPITALS BY MINISTRY OF HEALTH (MOH)", "page": 159, "level": 5}}]], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "objective was to assess the existing Human Resource management practices/measures in facilitating the delivery of health care services by health professionals in Specialized, National and Regional Referral public health facilities in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "objective was to assess the existing Human Resource management practices/measures in facilitating the delivery of health care services by health professionals in Specialized, National and Regional Referral public health facilities in Uganda.", "page": 159, "level": 4}}, {"headings_1": {"content": "and poor working conditions hinder service delivery. The Ministry of Health reported a health professional to population ratio of 1.87 per 1000 people in 2019, lower than WHO\u2019s recommended 2.5 per 1000. Government through MoH has taken steps to address the", "page": 159, "level": 4}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following:", "metadata": {"headings": [{"headings_0": {"content": "objective was to assess the existing Human Resource management practices/measures in facilitating the delivery of health care services by health professionals in Specialized, National and Regional Referral public health facilities in Uganda.", "page": 159, "level": 4}}, {"headings_1": {"content": "and poor working conditions hinder service delivery. The Ministry of Health reported a health professional to population ratio of 1.87 per 1000 people in 2019, lower than WHO\u2019s recommended 2.5 per 1000. Government through MoH has taken steps to address the", "page": 159, "level": 4}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 159, "level": 5}}, {"headings_1": {"content": "objective was to assess the existing Human Resource management practices/measures in facilitating the delivery of health care services by health professionals in Specialized, National and Regional Referral public health facilities in Uganda.", "page": 159, "level": 4}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There has been an improvement in the current staffing levels of health workers in", "metadata": {"headings": [{"headings_0": {"content": "There has been an improvement in the current staffing levels of health workers in", "page": 159, "level": 2}}, {"headings_1": {"content": "(i)", "page": 159, "level": 5}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the country from 64,910 (74.3%) in 2019/20 to 69,610(77.5%) in 2021/2022 as per the (HRIS) database for FY 2021/2022. The staffing level of health", "metadata": {"headings": [{"headings_0": {"content": "There has been an improvement in the current staffing levels of health workers in", "page": 159, "level": 2}}, {"headings_1": {"content": "(i)", "page": 159, "level": 5}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "professionals also grew from 36,533 to 44,145 during the same period. In the", "metadata": {"headings": [{"headings_0": {"content": "professionals also grew from 36,533 to 44,145 during the same period. In the", "page": 159, "level": 2}}, {"headings_1": {"content": "There has been an improvement in the current staffing levels of health workers in", "page": 159, "level": 2}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "sampled health institutions, the levels of health professionals rose from 3,874", "metadata": {"headings": [{"headings_0": {"content": "professionals also grew from 36,533 to 44,145 during the same period. In the", "page": 159, "level": 2}}, {"headings_1": {"content": "There has been an improvement in the current staffing levels of health workers in", "page": 159, "level": 2}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(64%) to 4,133 (82%).", "metadata": {"headings": [{"headings_0": {"content": "(64%) to 4,133 (82%).", "page": 159, "level": 2}}, {"headings_1": {"content": "professionals also grew from 36,533 to 44,145 during the same period. In the", "page": 159, "level": 2}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 159, "level": 5}}, {"headings_1": {"content": "(64%) to 4,133 (82%).", "page": 159, "level": 2}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There were gaps in planning, recruitment and deployment of health professionals", "metadata": {"headings": [{"headings_0": {"content": "There were gaps in planning, recruitment and deployment of health professionals", "page": 159, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 159, "level": 5}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "such as delayed or non-submission of recruitment plans, wage estimates,", "metadata": {"headings": [{"headings_0": {"content": "There were gaps in planning, recruitment and deployment of health professionals", "page": 159, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 159, "level": 5}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "recruitment requests, and notification of vacancies. The recruitment process also", "metadata": {"headings": [{"headings_0": {"content": "recruitment requests, and notification of vacancies. The recruitment process also", "page": 159, "level": 2}}, {"headings_1": {"content": "There were gaps in planning, recruitment and deployment of health professionals", "page": 159, "level": 2}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "took longer than expected and deployments were not aligned to recruitment requests. \n(iii) Despite significant salary increases (ranging from 62% to 191%) awarded to health professionals during the audited 4-year period, the review revealed ongoing", "metadata": {"headings": [{"headings_0": {"content": "recruitment requests, and notification of vacancies. The recruitment process also", "page": 159, "level": 2}}, {"headings_1": {"content": "There were gaps in planning, recruitment and deployment of health professionals", "page": 159, "level": 2}}, [{"headings_0": {"content": "recruitment requests, and notification of vacancies. The recruitment process also", "page": 159, "level": 2}}, {"headings_1": {"content": "There were gaps in planning, recruitment and deployment of health professionals", "page": 159, "level": 2}}]], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "difficulties in attracting specialists, particularly in crucial fields like General Surgery, Paediatric Haematology, Orthopaedic Surgery, Paediatrics and Child Health, ENT, Internal Medicine, Obs & Gyn, and MOSG (Internal Medicine & Public Health).", "metadata": {"headings": [{"headings_0": {"content": "difficulties in attracting specialists, particularly in crucial fields like General Surgery, Paediatric Haematology, Orthopaedic Surgery, Paediatrics and Child Health, ENT, Internal Medicine, Obs & Gyn, and MOSG (Internal Medicine & Public Health).", "page": 159, "level": 4}}, {"headings_1": {"content": "recruitment requests, and notification of vacancies. The recruitment process also", "page": 159, "level": 2}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 159, "level": 5}}, {"headings_1": {"content": "difficulties in attracting specialists, particularly in crucial fields like General Surgery, Paediatric Haematology, Orthopaedic Surgery, Paediatrics and Child Health, ENT, Internal Medicine, Obs & Gyn, and MOSG (Internal Medicine & Public Health).", "page": 159, "level": 4}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Only 1,174 personnel (sponsored by URMCHSIP) out of 1,650 planned, undertook", "metadata": {"headings": [{"headings_0": {"content": "Only 1,174 personnel (sponsored by URMCHSIP) out of 1,650 planned, undertook", "page": 159, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 159, "level": 5}}], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "training courses in various health programs, including certificates, diplomas, \n159", "metadata": {"headings": [{"headings_0": {"content": "Only 1,174 personnel (sponsored by URMCHSIP) out of 1,650 planned, undertook", "page": 159, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 159, "level": 5}}, [{"headings_0": {"content": "Only 1,174 personnel (sponsored by URMCHSIP) out of 1,650 planned, undertook", "page": 159, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 159, "level": 5}}]], "page": 159, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "bachelor\u2019s degrees, master\u2019s, fellowships, and PHD\u2019s levels, from various institutions. In addition, only 3 out of 12 sampled facilities had a budget provision", "metadata": {"headings": [{"headings_0": {"content": "bachelor\u2019s degrees, master\u2019s, fellowships, and PHD\u2019s levels, from various institutions. In addition, only 3 out of 12 sampled facilities had a budget provision", "page": 160, "level": 4}}, {"headings_1": {"content": "Only 1,174 personnel (sponsored by URMCHSIP) out of 1,650 planned, undertook", "page": 159, "level": 2}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for training, 6 facilities did not have staff development plans.", "metadata": {"headings": [{"headings_0": {"content": "bachelor\u2019s degrees, master\u2019s, fellowships, and PHD\u2019s levels, from various institutions. In addition, only 3 out of 12 sampled facilities had a budget provision", "page": 160, "level": 4}}, {"headings_1": {"content": "Only 1,174 personnel (sponsored by URMCHSIP) out of 1,650 planned, undertook", "page": 159, "level": 2}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v) The 1,174 health professionals trained under the URMCHSIP project (UGX.", "metadata": {"headings": [{"headings_0": {"content": "(v) The 1,174 health professionals trained under the URMCHSIP project (UGX.", "page": 160, "level": 2}}, {"headings_1": {"content": "bachelor\u2019s degrees, master\u2019s, fellowships, and PHD\u2019s levels, from various institutions. In addition, only 3 out of 12 sampled facilities had a budget provision", "page": 160, "level": 4}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "7,148,209,728) had not been fully redeployed to utilize their acquired skills. For instance, of the 152 beneficiaries interviewed, only 40 had been promoted or redeployed.", "metadata": {"headings": [{"headings_0": {"content": "(v) The 1,174 health professionals trained under the URMCHSIP project (UGX.", "page": 160, "level": 2}}, {"headings_1": {"content": "bachelor\u2019s degrees, master\u2019s, fellowships, and PHD\u2019s levels, from various institutions. In addition, only 3 out of 12 sampled facilities had a budget provision", "page": 160, "level": 4}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 160, "level": 5}}, {"headings_1": {"content": "(v) The 1,174 health professionals trained under the URMCHSIP project (UGX.", "page": 160, "level": 2}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The iHRIS and IHMS, meant to track staff attendance, patient information, and", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 160, "level": 5}}, {"headings_1": {"content": "(v) The 1,174 health professionals trained under the URMCHSIP project (UGX.", "page": 160, "level": 2}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "diagnoses, were hampered by limited ICT infrastructure, hindering full", "metadata": {"headings": [{"headings_0": {"content": "diagnoses, were hampered by limited ICT infrastructure, hindering full", "page": 160, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 160, "level": 5}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "functionality across visited facilities.", "metadata": {"headings": [{"headings_0": {"content": "diagnoses, were hampered by limited ICT infrastructure, hindering full", "page": 160, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 160, "level": 5}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii) Gaps in performance appraisal and management procedures was observed in various facilities. This included instances of failing to sign performance", "metadata": {"headings": [{"headings_0": {"content": "(vii) Gaps in performance appraisal and management procedures was observed in various facilities. This included instances of failing to sign performance", "page": 160, "level": 4}}, {"headings_1": {"content": "diagnoses, were hampered by limited ICT infrastructure, hindering full", "page": 160, "level": 2}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "agreements, formulate performance plans or improvement plans, conduct", "metadata": {"headings": [{"headings_0": {"content": "(vii) Gaps in performance appraisal and management procedures was observed in various facilities. This included instances of failing to sign performance", "page": 160, "level": 4}}, {"headings_1": {"content": "diagnoses, were hampered by limited ICT infrastructure, hindering full", "page": 160, "level": 2}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "performance appraisals, and ultimately submit performance reports to MoPS as", "metadata": {"headings": [{"headings_0": {"content": "performance appraisals, and ultimately submit performance reports to MoPS as", "page": 160, "level": 2}}, {"headings_1": {"content": "(vii) Gaps in performance appraisal and management procedures was observed in various facilities. This included instances of failing to sign performance", "page": 160, "level": 4}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "required. \n(viii) Some (3) of the Rewards and Sanctions Committees were not meeting annually to determine rewards for good performance, handle cases of indiscipline, and sanction poor performance. \nI advised the Accounting Officer MoH to;", "metadata": {"headings": [{"headings_0": {"content": "performance appraisals, and ultimately submit performance reports to MoPS as", "page": 160, "level": 2}}, {"headings_1": {"content": "(vii) Gaps in performance appraisal and management procedures was observed in various facilities. This included instances of failing to sign performance", "page": 160, "level": 4}}, [{"headings_0": {"content": "performance appraisals, and ultimately submit performance reports to MoPS as", "page": 160, "level": 2}}, {"headings_1": {"content": "(vii) Gaps in performance appraisal and management procedures was observed in various facilities. This included instances of failing to sign performance", "page": 160, "level": 4}}], [{"headings_0": {"content": "performance appraisals, and ultimately submit performance reports to MoPS as", "page": 160, "level": 2}}, {"headings_1": {"content": "(vii) Gaps in performance appraisal and management procedures was observed in various facilities. This included instances of failing to sign performance", "page": 160, "level": 4}}]], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 160, "level": 5}}, {"headings_1": {"content": "performance appraisals, and ultimately submit performance reports to MoPS as", "page": 160, "level": 2}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Collaborate with accounting officers from affected Health Institutions and engage", "metadata": {"headings": [{"headings_0": {"content": "Collaborate with accounting officers from affected Health Institutions and engage", "page": 160, "level": 2}}, {"headings_1": {"content": "(i)", "page": 160, "level": 5}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MoFPED to grant MoPS access to the OBT budgeting system, enabling direct access to wage estimates and recruitment plans to prevent manual duplicate submission.", "metadata": {"headings": [{"headings_0": {"content": "Collaborate with accounting officers from affected Health Institutions and engage", "page": 160, "level": 2}}, {"headings_1": {"content": "(i)", "page": 160, "level": 5}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 160, "level": 5}}, {"headings_1": {"content": "Collaborate with accounting officers from affected Health Institutions and engage", "page": 160, "level": 2}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Collaborate with accounting officers from affected Health Institutions and engage MoFPED in enhancement of the budget provisions for wage to enable the health", "metadata": {"headings": [{"headings_0": {"content": "Collaborate with accounting officers from affected Health Institutions and engage MoFPED in enhancement of the budget provisions for wage to enable the health", "page": 160, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 160, "level": 5}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "facilities fill the approved staff structures and meet their health service delivery plans", "metadata": {"headings": [{"headings_0": {"content": "Collaborate with accounting officers from affected Health Institutions and engage MoFPED in enhancement of the budget provisions for wage to enable the health", "page": 160, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 160, "level": 5}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 160, "level": 5}}, {"headings_1": {"content": "Collaborate with accounting officers from affected Health Institutions and engage MoFPED in enhancement of the budget provisions for wage to enable the health", "page": 160, "level": 4}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Engage with MoPS ensure the re-alignment of the recruitment cycle to ensure that", "metadata": {"headings": [{"headings_0": {"content": "Engage with MoPS ensure the re-alignment of the recruitment cycle to ensure that", "page": 160, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 160, "level": 5}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "new recruits of health workers are available at the start of the financial year in which they are budgeted for and also extend the validity period of the reserve list.", "metadata": {"headings": [{"headings_0": {"content": "Engage with MoPS ensure the re-alignment of the recruitment cycle to ensure that", "page": 160, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 160, "level": 5}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 160, "level": 5}}, {"headings_1": {"content": "Engage with MoPS ensure the re-alignment of the recruitment cycle to ensure that", "page": 160, "level": 2}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Engage with MoPS and HSC to put in place sanctions for Health Institutions that", "metadata": {"headings": [{"headings_0": {"content": "Engage with MoPS and HSC to put in place sanctions for Health Institutions that", "page": 160, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 160, "level": 5}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "do not comply with established recruitment processes.", "metadata": {"headings": [{"headings_0": {"content": "Engage with MoPS and HSC to put in place sanctions for Health Institutions that", "page": 160, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 160, "level": 5}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v) Ensure deployments are based on deployment plans aligned to recruitment", "metadata": {"headings": [{"headings_0": {"content": "(v) Ensure deployments are based on deployment plans aligned to recruitment", "page": 160, "level": 2}}, {"headings_1": {"content": "Engage with MoPS and HSC to put in place sanctions for Health Institutions that", "page": 160, "level": 2}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "requests from health facilities.", "metadata": {"headings": [{"headings_0": {"content": "(v) Ensure deployments are based on deployment plans aligned to recruitment", "page": 160, "level": 2}}, {"headings_1": {"content": "Engage with MoPS and HSC to put in place sanctions for Health Institutions that", "page": 160, "level": 2}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 160, "level": 5}}, {"headings_1": {"content": "(v) Ensure deployments are based on deployment plans aligned to recruitment", "page": 160, "level": 2}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Liaise with MoPS, HSC, and Health Institutions to carry out exit interviews and/or", "metadata": {"headings": [{"headings_0": {"content": "Liaise with MoPS, HSC, and Health Institutions to carry out exit interviews and/or", "page": 160, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 160, "level": 5}}], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "benchmarking to establish what motivates health specialists. \n160", "metadata": {"headings": [{"headings_0": {"content": "Liaise with MoPS, HSC, and Health Institutions to carry out exit interviews and/or", "page": 160, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 160, "level": 5}}, [{"headings_0": {"content": "Liaise with MoPS, HSC, and Health Institutions to carry out exit interviews and/or", "page": 160, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 160, "level": 5}}]], "page": 160, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii)", "metadata": {"headings": [{"headings_0": {"content": "(vii)", "page": 161, "level": 5}}, {"headings_1": {"content": "Liaise with MoPS, HSC, and Health Institutions to carry out exit interviews and/or", "page": 160, "level": 2}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Engage Accounting Officers in Health Institutions to enhance HR officers\u2019 capacity and support Training Committees in staff development, improving efficiency and", "metadata": {"headings": [{"headings_0": {"content": "Engage Accounting Officers in Health Institutions to enhance HR officers\u2019 capacity and support Training Committees in staff development, improving efficiency and", "page": 161, "level": 4}}, {"headings_1": {"content": "(vii)", "page": 161, "level": 5}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "effectiveness. \n(viii) Align the training of staff in the health facilities to positions that have adequate wage available to ensure trained cadres are absorbed.", "metadata": {"headings": [{"headings_0": {"content": "Engage Accounting Officers in Health Institutions to enhance HR officers\u2019 capacity and support Training Committees in staff development, improving efficiency and", "page": 161, "level": 4}}, {"headings_1": {"content": "(vii)", "page": 161, "level": 5}}, [{"headings_0": {"content": "Engage Accounting Officers in Health Institutions to enhance HR officers\u2019 capacity and support Training Committees in staff development, improving efficiency and", "page": 161, "level": 4}}, {"headings_1": {"content": "(vii)", "page": 161, "level": 5}}]], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ix) Ensure that adequate mechanisms are deployed to ensure adherence and utilization of both the IHRS and IHMS by all health facilities.", "metadata": {"headings": [{"headings_0": {"content": "(ix) Ensure that adequate mechanisms are deployed to ensure adherence and utilization of both the IHRS and IHMS by all health facilities.", "page": 161, "level": 4}}, {"headings_1": {"content": "Engage Accounting Officers in Health Institutions to enhance HR officers\u2019 capacity and support Training Committees in staff development, improving efficiency and", "page": 161, "level": 4}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(x)", "metadata": {"headings": [{"headings_0": {"content": "(x)", "page": 161, "level": 5}}, {"headings_1": {"content": "(ix) Ensure that adequate mechanisms are deployed to ensure adherence and utilization of both the IHRS and IHMS by all health facilities.", "page": 161, "level": 4}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Liaise Accounting Officers of Health Institutions to ensure full operationalisation of Rewards and Sanctions Committees.", "metadata": {"headings": [{"headings_0": {"content": "Liaise Accounting Officers of Health Institutions to ensure full operationalisation of Rewards and Sanctions Committees.", "page": 161, "level": 4}}, {"headings_1": {"content": "(x)", "page": 161, "level": 5}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(xi) Develop punitive measures to ensure compliance to performance management", "metadata": {"headings": [{"headings_0": {"content": "(xi) Develop punitive measures to ensure compliance to performance management", "page": 161, "level": 2}}, {"headings_1": {"content": "Liaise Accounting Officers of Health Institutions to ensure full operationalisation of Rewards and Sanctions Committees.", "page": 161, "level": 4}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "initiatives.", "metadata": {"headings": [{"headings_0": {"content": "(xi) Develop punitive measures to ensure compliance to performance management", "page": 161, "level": 2}}, {"headings_1": {"content": "Liaise Accounting Officers of Health Institutions to ensure full operationalisation of Rewards and Sanctions Committees.", "page": 161, "level": 4}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "CONCLUSION", "page": 161, "level": 5}}, {"headings_1": {"content": "(xi) Develop punitive measures to ensure compliance to performance management", "page": 161, "level": 2}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The existing Human Resource management practices/measures are not sufficient to", "metadata": {"headings": [{"headings_0": {"content": "The existing Human Resource management practices/measures are not sufficient to", "page": 161, "level": 2}}, {"headings_1": {"content": "CONCLUSION", "page": 161, "level": 5}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "facilitate the delivery of quality healthcare services by health professionals in Specialized, National and Regional Referral public health facilities in Uganda. The audit identified several weaknesses in the recruitment process, including delays in submitting plans, non-", "metadata": {"headings": [{"headings_0": {"content": "The existing Human Resource management practices/measures are not sufficient to", "page": 161, "level": 2}}, {"headings_1": {"content": "CONCLUSION", "page": 161, "level": 5}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "submission of requests, failure to notify the HSC of vacant posts, difficulties in attracting", "metadata": {"headings": [{"headings_0": {"content": "submission of requests, failure to notify the HSC of vacant posts, difficulties in attracting", "page": 161, "level": 2}}, {"headings_1": {"content": "The existing Human Resource management practices/measures are not sufficient to", "page": 161, "level": 2}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and retaining specialists, absence of training plans, inability to fully absorb trained health workers under the URMCHSIP project, absenteeism, and failure of annual meetings of", "metadata": {"headings": [{"headings_0": {"content": "submission of requests, failure to notify the HSC of vacant posts, difficulties in attracting", "page": 161, "level": 2}}, {"headings_1": {"content": "The existing Human Resource management practices/measures are not sufficient to", "page": 161, "level": 2}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Rewards and Sanctions Committees. Addressing these HR challenges is crucial for", "metadata": {"headings": [{"headings_0": {"content": "Rewards and Sanctions Committees. Addressing these HR challenges is crucial for", "page": 161, "level": 2}}, {"headings_1": {"content": "submission of requests, failure to notify the HSC of vacant posts, difficulties in attracting", "page": 161, "level": 2}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "improving healthcare services in these vital facilities.", "metadata": {"headings": [{"headings_0": {"content": "Rewards and Sanctions Committees. Addressing these HR challenges is crucial for", "page": 161, "level": 2}}, {"headings_1": {"content": "submission of requests, failure to notify the HSC of vacant posts, difficulties in attracting", "page": 161, "level": 2}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.2 VALUE FOR MONEY AUDIT REPORT ON THE MEASURES PUT IN PLACE BY THE DEPARTMENT OF PHARMACY AND NATURAL MEDICINES UNDER MINISTRY OF HEALTH IN PROVISION OF PHARMACEUTICAL SERVICES IN UGANDA", "metadata": {"headings": [{"headings_0": {"content": "4.1.2 VALUE FOR MONEY AUDIT REPORT ON THE MEASURES PUT IN PLACE BY THE DEPARTMENT OF PHARMACY AND NATURAL MEDICINES UNDER MINISTRY OF HEALTH IN PROVISION OF PHARMACEUTICAL SERVICES IN UGANDA", "page": 161, "level": 5}}, {"headings_1": {"content": "Rewards and Sanctions Committees. Addressing these HR challenges is crucial for", "page": 161, "level": 2}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Ministry of Health (MoH) through the Department of Pharmacy and Natural Medicines", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Health (MoH) through the Department of Pharmacy and Natural Medicines", "page": 161, "level": 2}}, {"headings_1": {"content": "4.1.2 VALUE FOR MONEY AUDIT REPORT ON THE MEASURES PUT IN PLACE BY THE DEPARTMENT OF PHARMACY AND NATURAL MEDICINES UNDER MINISTRY OF HEALTH IN PROVISION OF PHARMACEUTICAL SERVICES IN UGANDA", "page": 161, "level": 5}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(DPNM) is responsible for overseeing the country\u2019s supply chain management system to", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Health (MoH) through the Department of Pharmacy and Natural Medicines", "page": 161, "level": 2}}, {"headings_1": {"content": "4.1.2 VALUE FOR MONEY AUDIT REPORT ON THE MEASURES PUT IN PLACE BY THE DEPARTMENT OF PHARMACY AND NATURAL MEDICINES UNDER MINISTRY OF HEALTH IN PROVISION OF PHARMACEUTICAL SERVICES IN UGANDA", "page": 161, "level": 5}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "ensure the optimal availability of Essential Medicines and Health Supplies (EMHS) in public and private not for profit health facilities. Therefore, the ministry is undertaking initiatives", "metadata": {"headings": [{"headings_0": {"content": "ensure the optimal availability of Essential Medicines and Health Supplies (EMHS) in public and private not for profit health facilities. Therefore, the ministry is undertaking initiatives", "page": 161, "level": 4}}, {"headings_1": {"content": "The Ministry of Health (MoH) through the Department of Pharmacy and Natural Medicines", "page": 161, "level": 2}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to oversee the country\u2019s supply chain management systems and ensure optimal", "metadata": {"headings": [{"headings_0": {"content": "ensure the optimal availability of Essential Medicines and Health Supplies (EMHS) in public and private not for profit health facilities. Therefore, the ministry is undertaking initiatives", "page": 161, "level": 4}}, {"headings_1": {"content": "The Ministry of Health (MoH) through the Department of Pharmacy and Natural Medicines", "page": 161, "level": 2}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "availability of Essential Medicines and Health Supplies (EMHS) in public and private not for profit health facilities. This has been achieved through mobilization of resources by Government of Uganda and Development partners, coordinated planning and budgeting,", "metadata": {"headings": [{"headings_0": {"content": "availability of Essential Medicines and Health Supplies (EMHS) in public and private not for profit health facilities. This has been achieved through mobilization of resources by Government of Uganda and Development partners, coordinated planning and budgeting,", "page": 161, "level": 4}}, {"headings_1": {"content": "ensure the optimal availability of Essential Medicines and Health Supplies (EMHS) in public and private not for profit health facilities. Therefore, the ministry is undertaking initiatives", "page": 161, "level": 4}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "policy review and development, coordination, monitoring and performance evaluation of the national pharmaceutical services. \nHowever, concerns of persistent drug stock outs, ineffective structure to support planning and coordination, inadequate funding, shortage of skilled staff, weak regulatory and", "metadata": {"headings": [{"headings_0": {"content": "availability of Essential Medicines and Health Supplies (EMHS) in public and private not for profit health facilities. This has been achieved through mobilization of resources by Government of Uganda and Development partners, coordinated planning and budgeting,", "page": 161, "level": 4}}, {"headings_1": {"content": "ensure the optimal availability of Essential Medicines and Health Supplies (EMHS) in public and private not for profit health facilities. Therefore, the ministry is undertaking initiatives", "page": 161, "level": 4}}, [{"headings_0": {"content": "availability of Essential Medicines and Health Supplies (EMHS) in public and private not for profit health facilities. This has been achieved through mobilization of resources by Government of Uganda and Development partners, coordinated planning and budgeting,", "page": 161, "level": 4}}, {"headings_1": {"content": "ensure the optimal availability of Essential Medicines and Health Supplies (EMHS) in public and private not for profit health facilities. Therefore, the ministry is undertaking initiatives", "page": 161, "level": 4}}]], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "governance structures, and slow adoption and use of Electronic Logistics Information Systems to support supply chain processes and functions have been raised.", "metadata": {"headings": [{"headings_0": {"content": "governance structures, and slow adoption and use of Electronic Logistics Information Systems to support supply chain processes and functions have been raised.", "page": 161, "level": 4}}, {"headings_1": {"content": "availability of Essential Medicines and Health Supplies (EMHS) in public and private not for profit health facilities. This has been achieved through mobilization of resources by Government of Uganda and Development partners, coordinated planning and budgeting,", "page": 161, "level": 4}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "161", "metadata": {"headings": [{"headings_0": {"content": "governance structures, and slow adoption and use of Electronic Logistics Information Systems to support supply chain processes and functions have been raised.", "page": 161, "level": 4}}, {"headings_1": {"content": "availability of Essential Medicines and Health Supplies (EMHS) in public and private not for profit health facilities. This has been achieved through mobilization of resources by Government of Uganda and Development partners, coordinated planning and budgeting,", "page": 161, "level": 4}}], "page": 161, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In light of the above concerns, I undertook a Value for Money Audit whose overall objective was to Assess the Measures put in place by the Department of Pharmacy and", "metadata": {"headings": [{"headings_0": {"content": "In light of the above concerns, I undertook a Value for Money Audit whose overall objective was to Assess the Measures put in place by the Department of Pharmacy and", "page": 162, "level": 4}}, {"headings_1": {"content": "governance structures, and slow adoption and use of Electronic Logistics Information Systems to support supply chain processes and functions have been raised.", "page": 161, "level": 4}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Natural Medicines under Ministry of Health in provision of pharmaceutical services in", "metadata": {"headings": [{"headings_0": {"content": "In light of the above concerns, I undertook a Value for Money Audit whose overall objective was to Assess the Measures put in place by the Department of Pharmacy and", "page": 162, "level": 4}}, {"headings_1": {"content": "governance structures, and slow adoption and use of Electronic Logistics Information Systems to support supply chain processes and functions have been raised.", "page": 161, "level": 4}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 162, "level": 2}}, {"headings_1": {"content": "In light of the above concerns, I undertook a Value for Money Audit whose overall objective was to Assess the Measures put in place by the Department of Pharmacy and", "page": 162, "level": 4}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "KEY AUDIT FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 162, "level": 5}}, {"headings_1": {"content": "Uganda.", "page": 162, "level": 2}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Notable achievements by Ministry of Health (MoH) in overseeing the country\u2019s supply chain management system to ensure the optimal availability of Essential Medicines and", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 162, "level": 5}}, {"headings_1": {"content": "Uganda.", "page": 162, "level": 2}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Health Supplies (EMHS) in public and private not for profit health facilities have been", "metadata": {"headings": [{"headings_0": {"content": "Health Supplies (EMHS) in public and private not for profit health facilities have been", "page": 162, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 162, "level": 5}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "recognized as follows;", "metadata": {"headings": [{"headings_0": {"content": "Health Supplies (EMHS) in public and private not for profit health facilities have been", "page": 162, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 162, "level": 5}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 162, "level": 5}}, {"headings_1": {"content": "Health Supplies (EMHS) in public and private not for profit health facilities have been", "page": 162, "level": 2}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Ministry of Health has formulated and reviewed various pharmaceutical", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Health has formulated and reviewed various pharmaceutical", "page": 162, "level": 2}}, {"headings_1": {"content": "(i)", "page": 162, "level": 5}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "legislations to guide the delivery of the pharmaceutical services and attain high quality care", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Health has formulated and reviewed various pharmaceutical", "page": 162, "level": 2}}, {"headings_1": {"content": "(i)", "page": 162, "level": 5}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 162, "level": 5}}, {"headings_1": {"content": "The Ministry of Health has formulated and reviewed various pharmaceutical", "page": 162, "level": 2}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Ministry of Health also automated systems for ordering, tracking and reporting data on stock status indicators to inform health care decision making", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 162, "level": 5}}, {"headings_1": {"content": "The Ministry of Health has formulated and reviewed various pharmaceutical", "page": 162, "level": 2}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 162, "level": 5}}, {"headings_1": {"content": "(ii)", "page": 162, "level": 5}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In addition, District supervision structures were established on appointment of Medicines Management Supervisors at District and Health Sub-District levels (HSD)", "metadata": {"headings": [{"headings_0": {"content": "In addition, District supervision structures were established on appointment of Medicines Management Supervisors at District and Health Sub-District levels (HSD)", "page": 162, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 162, "level": 5}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "who among others are responsible for mentoring and assessing health facilities\u2019", "metadata": {"headings": [{"headings_0": {"content": "In addition, District supervision structures were established on appointment of Medicines Management Supervisors at District and Health Sub-District levels (HSD)", "page": 162, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 162, "level": 5}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "staff performance in Supply Chain Management (SCM), ordering and reporting,", "metadata": {"headings": [{"headings_0": {"content": "staff performance in Supply Chain Management (SCM), ordering and reporting,", "page": 162, "level": 2}}, {"headings_1": {"content": "In addition, District supervision structures were established on appointment of Medicines Management Supervisors at District and Health Sub-District levels (HSD)", "page": 162, "level": 4}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "financial management, and ensuring appropriate medicine use among other roles. \nDespite the notable achievements, the study identified areas of improvement that need to be addressed as indicated below;", "metadata": {"headings": [{"headings_0": {"content": "staff performance in Supply Chain Management (SCM), ordering and reporting,", "page": 162, "level": 2}}, {"headings_1": {"content": "In addition, District supervision structures were established on appointment of Medicines Management Supervisors at District and Health Sub-District levels (HSD)", "page": 162, "level": 4}}, [{"headings_0": {"content": "staff performance in Supply Chain Management (SCM), ordering and reporting,", "page": 162, "level": 2}}, {"headings_1": {"content": "In addition, District supervision structures were established on appointment of Medicines Management Supervisors at District and Health Sub-District levels (HSD)", "page": 162, "level": 4}}]], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 162, "level": 5}}, {"headings_1": {"content": "staff performance in Supply Chain Management (SCM), ordering and reporting,", "page": 162, "level": 2}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Whereas MoH developed a number of key policies, regulations and guidelines for effective implementation and delivery of the pharmaceutical services, some relevant policies and guidelines were either due for review or non-existent and", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 162, "level": 5}}, {"headings_1": {"content": "staff performance in Supply Chain Management (SCM), ordering and reporting,", "page": 162, "level": 2}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "these related to the National Healthcare Waste Management Policy, 2020; National Healthcare Waste Management Guidelines, 2020; Pharmacovigilance Guidelines", "metadata": {"headings": [{"headings_0": {"content": "these related to the National Healthcare Waste Management Policy, 2020; National Healthcare Waste Management Guidelines, 2020; Pharmacovigilance Guidelines", "page": 162, "level": 4}}, {"headings_1": {"content": "(i)", "page": 162, "level": 5}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for all EMHS, 2020; Antimicrobial Stewardship Guidelines, 2020; Uganda Clinical Guidelines and EMHSLU, 2016 and Pharmacy Profession and Pharmacy Practice bill, 2006.", "metadata": {"headings": [{"headings_0": {"content": "these related to the National Healthcare Waste Management Policy, 2020; National Healthcare Waste Management Guidelines, 2020; Pharmacovigilance Guidelines", "page": 162, "level": 4}}, {"headings_1": {"content": "(i)", "page": 162, "level": 5}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 162, "level": 5}}, {"headings_1": {"content": "these related to the National Healthcare Waste Management Policy, 2020; National Healthcare Waste Management Guidelines, 2020; Pharmacovigilance Guidelines", "page": 162, "level": 4}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Shortfall in the funding for the national pharmaceutical needs by Government of", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 162, "level": 5}}, {"headings_1": {"content": "these related to the National Healthcare Waste Management Policy, 2020; National Healthcare Waste Management Guidelines, 2020; Pharmacovigilance Guidelines", "page": 162, "level": 4}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Uganda and Health development partners/ donors of 22.6% (USD 457,983,363). This is due to failure by GoU to allocate funds using a needs based allocation", "metadata": {"headings": [{"headings_0": {"content": "Uganda and Health development partners/ donors of 22.6% (USD 457,983,363). This is due to failure by GoU to allocate funds using a needs based allocation", "page": 162, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 162, "level": 5}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "formulae in terms of population served and health care needs.", "metadata": {"headings": [{"headings_0": {"content": "Uganda and Health development partners/ donors of 22.6% (USD 457,983,363). This is due to failure by GoU to allocate funds using a needs based allocation", "page": 162, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 162, "level": 5}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 162, "level": 5}}, {"headings_1": {"content": "Uganda and Health development partners/ donors of 22.6% (USD 457,983,363). This is due to failure by GoU to allocate funds using a needs based allocation", "page": 162, "level": 4}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Reporting trends for all sampled health facilities on average was 4, 7 and 10 times a year for the FY 2019/20, 20/2021 and 2021/22 respectively which is below the", "metadata": {"headings": [{"headings_0": {"content": "Reporting trends for all sampled health facilities on average was 4, 7 and 10 times a year for the FY 2019/20, 20/2021 and 2021/22 respectively which is below the", "page": 162, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 162, "level": 5}}], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "required annual reporting of (12 months) a year to inform evidence based supply chain and procurement planning. \n162", "metadata": {"headings": [{"headings_0": {"content": "Reporting trends for all sampled health facilities on average was 4, 7 and 10 times a year for the FY 2019/20, 20/2021 and 2021/22 respectively which is below the", "page": 162, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 162, "level": 5}}, [{"headings_0": {"content": "Reporting trends for all sampled health facilities on average was 4, 7 and 10 times a year for the FY 2019/20, 20/2021 and 2021/22 respectively which is below the", "page": 162, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 162, "level": 5}}]], "page": 162, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 163, "level": 5}}, {"headings_1": {"content": "Reporting trends for all sampled health facilities on average was 4, 7 and 10 times a year for the FY 2019/20, 20/2021 and 2021/22 respectively which is below the", "page": 162, "level": 4}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Inequitable allocation of EMHS by level of health care to Health Facilities: Criterion to allocate EMHS funds is such that health facilities at the same level of care receive relatively the same budget allocation. However, there is considerable", "metadata": {"headings": [{"headings_0": {"content": "Inequitable allocation of EMHS by level of health care to Health Facilities: Criterion to allocate EMHS funds is such that health facilities at the same level of care receive relatively the same budget allocation. However, there is considerable", "page": 163, "level": 4}}, {"headings_1": {"content": "(iv)", "page": 163, "level": 5}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "variation in the number of patients served by health facilities at the same level of care.", "metadata": {"headings": [{"headings_0": {"content": "Inequitable allocation of EMHS by level of health care to Health Facilities: Criterion to allocate EMHS funds is such that health facilities at the same level of care receive relatively the same budget allocation. However, there is considerable", "page": 163, "level": 4}}, {"headings_1": {"content": "(iv)", "page": 163, "level": 5}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 163, "level": 5}}, {"headings_1": {"content": "Inequitable allocation of EMHS by level of health care to Health Facilities: Criterion to allocate EMHS funds is such that health facilities at the same level of care receive relatively the same budget allocation. However, there is considerable", "page": 163, "level": 4}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Allocations to sampled facilities (as detailed in appendix VIII) were not needs", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 163, "level": 5}}, {"headings_1": {"content": "Inequitable allocation of EMHS by level of health care to Health Facilities: Criterion to allocate EMHS funds is such that health facilities at the same level of care receive relatively the same budget allocation. However, there is considerable", "page": 163, "level": 4}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "based (in terms of patient flow or volume) given that MoH and NMS allocated the", "metadata": {"headings": [{"headings_0": {"content": "based (in terms of patient flow or volume) given that MoH and NMS allocated the", "page": 163, "level": 2}}, {"headings_1": {"content": "(v)", "page": 163, "level": 5}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "same budget to each health facility within the same level of care, despite the fact that there was a notable variation in the number of patients.", "metadata": {"headings": [{"headings_0": {"content": "based (in terms of patient flow or volume) given that MoH and NMS allocated the", "page": 163, "level": 2}}, {"headings_1": {"content": "(v)", "page": 163, "level": 5}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 163, "level": 5}}, {"headings_1": {"content": "based (in terms of patient flow or volume) given that MoH and NMS allocated the", "page": 163, "level": 2}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Inadequate Support supervision and Technical Oversight by MOH as out of the", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 163, "level": 5}}, {"headings_1": {"content": "based (in terms of patient flow or volume) given that MoH and NMS allocated the", "page": 163, "level": 2}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "sampled thirty-seven (37) health facilities, twenty-seven (27) Representing 73%", "metadata": {"headings": [{"headings_0": {"content": "sampled thirty-seven (37) health facilities, twenty-seven (27) Representing 73%", "page": 163, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 163, "level": 5}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of these facilities had never interfaced with staff from the department of pharmacy regarding quality assurance and technical support activities to promote appropriate medicines use.", "metadata": {"headings": [{"headings_0": {"content": "sampled thirty-seven (37) health facilities, twenty-seven (27) Representing 73%", "page": 163, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 163, "level": 5}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii)", "metadata": {"headings": [{"headings_0": {"content": "(vii)", "page": 163, "level": 5}}, {"headings_1": {"content": "sampled thirty-seven (37) health facilities, twenty-seven (27) Representing 73%", "page": 163, "level": 2}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "None of the seventeen (17) sampled lower level facilities had established MTCs to", "metadata": {"headings": [{"headings_0": {"content": "None of the seventeen (17) sampled lower level facilities had established MTCs to", "page": 163, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 163, "level": 5}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ensure safe, effective and efficient management and use of medicines and health supplies in the health facilities. \n(viii) Inappropriate utilization of EMHS at various sampled visited health facilities both at lower and higher level facilities. Cases of poor dispensing and prescribing practices such as un-updated stock cards and dispensing logs, un-documented prescriptions coupled with poor disaggregation of dispensing, prescribing and store management roles were noted.", "metadata": {"headings": [{"headings_0": {"content": "None of the seventeen (17) sampled lower level facilities had established MTCs to", "page": 163, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 163, "level": 5}}, [{"headings_0": {"content": "None of the seventeen (17) sampled lower level facilities had established MTCs to", "page": 163, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 163, "level": 5}}]], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ix)", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 163, "level": 5}}, {"headings_1": {"content": "None of the seventeen (17) sampled lower level facilities had established MTCs to", "page": 163, "level": 2}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Narrow staffing structure to provide for key pharmaceutical staff majorly at lower", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 163, "level": 5}}, {"headings_1": {"content": "None of the seventeen (17) sampled lower level facilities had established MTCs to", "page": 163, "level": 2}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "level facilities (HCIIs and HCIIIs) where pharmaceutical roles are performed as", "metadata": {"headings": [{"headings_0": {"content": "level facilities (HCIIs and HCIIIs) where pharmaceutical roles are performed as", "page": 163, "level": 2}}, {"headings_1": {"content": "(ix)", "page": 163, "level": 5}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "\u201ctask shifted\u201d or delegated to non-pharmaceutical cadres;", "metadata": {"headings": [{"headings_0": {"content": "level facilities (HCIIs and HCIIIs) where pharmaceutical roles are performed as", "page": 163, "level": 2}}, {"headings_1": {"content": "(ix)", "page": 163, "level": 5}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(x)", "metadata": {"headings": [{"headings_0": {"content": "(x)", "page": 163, "level": 5}}, {"headings_1": {"content": "level facilities (HCIIs and HCIIIs) where pharmaceutical roles are performed as", "page": 163, "level": 2}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Delays to deliver EMHS majorly in HC IV\u2019s, HC III\u2019s and HC II\u2019s where on average the delays ranged from 22 to 30 days over the three years compared to RRHs and GHs where on average the delays were 10 and 16 days respectively;", "metadata": {"headings": [{"headings_0": {"content": "(x)", "page": 163, "level": 5}}, {"headings_1": {"content": "level facilities (HCIIs and HCIIIs) where pharmaceutical roles are performed as", "page": 163, "level": 2}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xi)", "metadata": {"headings": [{"headings_0": {"content": "(xi)", "page": 163, "level": 5}}, {"headings_1": {"content": "(x)", "page": 163, "level": 5}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Lack of requisite M&E arrangements under the department of pharmacy such as", "metadata": {"headings": [{"headings_0": {"content": "(xi)", "page": 163, "level": 5}}, {"headings_1": {"content": "(x)", "page": 163, "level": 5}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "lack of an established structure for the M&E unit, M&E framework and M&E plan", "metadata": {"headings": [{"headings_0": {"content": "lack of an established structure for the M&E unit, M&E framework and M&E plan", "page": 163, "level": 2}}, {"headings_1": {"content": "(xi)", "page": 163, "level": 5}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to guide monitoring of the pharmaceutical services strategic plan interventions by all stakeholders in the sector.", "metadata": {"headings": [{"headings_0": {"content": "lack of an established structure for the M&E unit, M&E framework and M&E plan", "page": 163, "level": 2}}, {"headings_1": {"content": "(xi)", "page": 163, "level": 5}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xii)", "metadata": {"headings": [{"headings_0": {"content": "(xii)", "page": 163, "level": 5}}, {"headings_1": {"content": "lack of an established structure for the M&E unit, M&E framework and M&E plan", "page": 163, "level": 2}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Non-functional monitoring and supervision structures at regional, district and sub", "metadata": {"headings": [{"headings_0": {"content": "Non-functional monitoring and supervision structures at regional, district and sub", "page": 163, "level": 2}}, {"headings_1": {"content": "(xii)", "page": 163, "level": 5}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "district levels for effective provision of pharmaceutical services to the citizenry.", "metadata": {"headings": [{"headings_0": {"content": "Non-functional monitoring and supervision structures at regional, district and sub", "page": 163, "level": 2}}, {"headings_1": {"content": "(xii)", "page": 163, "level": 5}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In order to address the identified gaps, I advised the Accounting Officer of the Ministry", "metadata": {"headings": [{"headings_0": {"content": "In order to address the identified gaps, I advised the Accounting Officer of the Ministry", "page": 163, "level": 2}}, {"headings_1": {"content": "Non-functional monitoring and supervision structures at regional, district and sub", "page": 163, "level": 2}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of Health to;", "metadata": {"headings": [{"headings_0": {"content": "In order to address the identified gaps, I advised the Accounting Officer of the Ministry", "page": 163, "level": 2}}, {"headings_1": {"content": "Non-functional monitoring and supervision structures at regional, district and sub", "page": 163, "level": 2}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "metadata": {"headings": [{"headings_0": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}, {"headings_1": {"content": "In order to address the identified gaps, I advised the Accounting Officer of the Ministry", "page": 163, "level": 2}}], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "163 \nso as to facilitate timely policy review and development to match the ever changing environment so as to attain the highest standards of health for the citizenry;", "metadata": {"headings": [{"headings_0": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}, {"headings_1": {"content": "In order to address the identified gaps, I advised the Accounting Officer of the Ministry", "page": 163, "level": 2}}, [{"headings_0": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}, {"headings_1": {"content": "In order to address the identified gaps, I advised the Accounting Officer of the Ministry", "page": 163, "level": 2}}]], "page": 163, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. Prioritize wide dissemination of policies, laws and regulations to all players in the", "metadata": {"headings": [{"headings_0": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}, {"headings_1": {"content": "In order to address the identified gaps, I advised the Accounting Officer of the Ministry", "page": 163, "level": 2}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}, {"headings_1": {"content": "In order to address the identified gaps, I advised the Accounting Officer of the Ministry", "page": 163, "level": 2}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}, {"headings_1": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the national policy objectives;", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}, {"headings_1": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3. Build the capacity of personnel in the use of the electronic information systems such as DHIS2 to facilitate quality data collection, cleaning, analysis and reporting on the core stock status indicators to inform evidence based decision making;", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}, {"headings_1": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}, {"headings_1": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}, [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}, {"headings_1": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}]], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4. Enhance supervision and technical oversight to guide needs estimation and supply chain planning at facility level, advise personnel on mechanisms to validate data during reporting to minimize/ eliminate entry data errors so as to inform evidence based quantification and supply chain planning;", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}, {"headings_1": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "5. Undertake an evidence based study in collaboration with other stakeholders to develop an alternative resource allocation formula that provides for demand- related indicators such as population served as well as equity indicators in resource allocations bearing in mind that the demand driven formulae can be meaningful if the available budget is sufficient to meet the demand;", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}, {"headings_1": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}, {"headings_1": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6. Engage MOFPED in collaboration with NMS for any possible options such as frontloading of funds for the first quarter (July-October) of the preceding financial", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}, {"headings_1": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}, {"headings_1": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "year to facilitate timely procurement, storage and distribution of EMHS to all health", "metadata": {"headings": [{"headings_0": {"content": "year to facilitate timely procurement, storage and distribution of EMHS to all health", "page": 164, "level": 2}}, {"headings_1": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "facilities in the country so as to minimize stock outs and meet the health care needs of the population;", "metadata": {"headings": [{"headings_0": {"content": "year to facilitate timely procurement, storage and distribution of EMHS to all health", "page": 164, "level": 2}}, {"headings_1": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "7. Prioritize M&E activities in the DP&NM such as M&E structure (human resource)", "metadata": {"headings": [{"headings_0": {"content": "year to facilitate timely procurement, storage and distribution of EMHS to all health", "page": 164, "level": 2}}, {"headings_1": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "year to facilitate timely procurement, storage and distribution of EMHS to all health", "page": 164, "level": 2}}, {"headings_1": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "to strengthen its M&E unit, training of M&E personnel, developing an M&E plan and framework to facilitate designing and operationalizing a robust M&E system", "metadata": {"headings": [{"headings_0": {"content": "to strengthen its M&E unit, training of M&E personnel, developing an M&E plan and framework to facilitate designing and operationalizing a robust M&E system", "page": 164, "level": 4}}, {"headings_1": {"content": "year to facilitate timely procurement, storage and distribution of EMHS to all health", "page": 164, "level": 2}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for routine data collection, analysis, reporting as well as establishing the means of quality control and sharing of information across all stakeholders in the pharmaceutical sector to inform evidence based decision making.", "metadata": {"headings": [{"headings_0": {"content": "to strengthen its M&E unit, training of M&E personnel, developing an M&E plan and framework to facilitate designing and operationalizing a robust M&E system", "page": 164, "level": 4}}, {"headings_1": {"content": "year to facilitate timely procurement, storage and distribution of EMHS to all health", "page": 164, "level": 2}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "CONCLUSION", "page": 164, "level": 5}}, {"headings_1": {"content": "to strengthen its M&E unit, training of M&E personnel, developing an M&E plan and framework to facilitate designing and operationalizing a robust M&E system", "page": 164, "level": 4}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Although the Government of Uganda through Ministry of Health and other stakeholders have undertaken a number of interventions in the pharmaceutical sub sector such as recruitment and registration of pharmaceutical cadres, development, review and enforcement of relevant legislations, laws, policies and guidelines, automation of the medicines management systems, and increased pharmaceutical financing towards supply", "metadata": {"headings": [{"headings_0": {"content": "CONCLUSION", "page": 164, "level": 5}}, {"headings_1": {"content": "to strengthen its M&E unit, training of M&E personnel, developing an M&E plan and framework to facilitate designing and operationalizing a robust M&E system", "page": 164, "level": 4}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of EMHS, a number of weaknesses still exist within the supply chain management system", "metadata": {"headings": [{"headings_0": {"content": "of EMHS, a number of weaknesses still exist within the supply chain management system", "page": 164, "level": 2}}, {"headings_1": {"content": "CONCLUSION", "page": 164, "level": 5}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "which have resulted into inappropriate medicines use and persistent drug stock outs.", "metadata": {"headings": [{"headings_0": {"content": "of EMHS, a number of weaknesses still exist within the supply chain management system", "page": 164, "level": 2}}, {"headings_1": {"content": "CONCLUSION", "page": 164, "level": 5}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "These challenges can be significantly reduced if the weaknesses noted by the Audit are", "metadata": {"headings": [{"headings_0": {"content": "These challenges can be significantly reduced if the weaknesses noted by the Audit are", "page": 164, "level": 2}}, {"headings_1": {"content": "of EMHS, a number of weaknesses still exist within the supply chain management system", "page": 164, "level": 2}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "addressed. \n164", "metadata": {"headings": [{"headings_0": {"content": "These challenges can be significantly reduced if the weaknesses noted by the Audit are", "page": 164, "level": 2}}, {"headings_1": {"content": "of EMHS, a number of weaknesses still exist within the supply chain management system", "page": 164, "level": 2}}, [{"headings_0": {"content": "These challenges can be significantly reduced if the weaknesses noted by the Audit are", "page": 164, "level": 2}}, {"headings_1": {"content": "of EMHS, a number of weaknesses still exist within the supply chain management system", "page": 164, "level": 2}}]], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.3 VALUE FOR MONEY AUDIT ON EFFECTIVENESS OF MEASURES TO SUPPORT COOPERATIVES BY THE DEPARTMENT OF COOPERATIVES DEVELOPMENT IN THE MINISTRY OF TRADE, INDUSTRY AND COOPERATIVES (MTIC)", "metadata": {"headings": [{"headings_0": {"content": "4.1.3 VALUE FOR MONEY AUDIT ON EFFECTIVENESS OF MEASURES TO SUPPORT COOPERATIVES BY THE DEPARTMENT OF COOPERATIVES DEVELOPMENT IN THE MINISTRY OF TRADE, INDUSTRY AND COOPERATIVES (MTIC)", "page": 165, "level": 5}}, {"headings_1": {"content": "These challenges can be significantly reduced if the weaknesses noted by the Audit are", "page": 164, "level": 2}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In Uganda, Cooperatives provide a viable organizational framework for socio-economic development. They contribute significantly to the poverty eradication, employment creation, enhanced production, value addition, and improved market access. The Department of Cooperative Development (\u201cthe Department) under the Ministry of Trade,", "metadata": {"headings": [{"headings_0": {"content": "In Uganda, Cooperatives provide a viable organizational framework for socio-economic development. They contribute significantly to the poverty eradication, employment creation, enhanced production, value addition, and improved market access. The Department of Cooperative Development (\u201cthe Department) under the Ministry of Trade,", "page": 165, "level": 4}}, {"headings_1": {"content": "4.1.3 VALUE FOR MONEY AUDIT ON EFFECTIVENESS OF MEASURES TO SUPPORT COOPERATIVES BY THE DEPARTMENT OF COOPERATIVES DEVELOPMENT IN THE MINISTRY OF TRADE, INDUSTRY AND COOPERATIVES (MTIC)", "page": 165, "level": 5}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Industry and Cooperatives (MTIC or \u201cthe Ministry\u201d) is responsible for providing and administering the services required by cooperative societies for their formation, organization, registration, operation and advancement. \nI undertook an audit to assess the effectiveness of the measures set up by the Department", "metadata": {"headings": [{"headings_0": {"content": "In Uganda, Cooperatives provide a viable organizational framework for socio-economic development. They contribute significantly to the poverty eradication, employment creation, enhanced production, value addition, and improved market access. The Department of Cooperative Development (\u201cthe Department) under the Ministry of Trade,", "page": 165, "level": 4}}, {"headings_1": {"content": "4.1.3 VALUE FOR MONEY AUDIT ON EFFECTIVENESS OF MEASURES TO SUPPORT COOPERATIVES BY THE DEPARTMENT OF COOPERATIVES DEVELOPMENT IN THE MINISTRY OF TRADE, INDUSTRY AND COOPERATIVES (MTIC)", "page": 165, "level": 5}}, [{"headings_0": {"content": "In Uganda, Cooperatives provide a viable organizational framework for socio-economic development. They contribute significantly to the poverty eradication, employment creation, enhanced production, value addition, and improved market access. The Department of Cooperative Development (\u201cthe Department) under the Ministry of Trade,", "page": 165, "level": 4}}, {"headings_1": {"content": "4.1.3 VALUE FOR MONEY AUDIT ON EFFECTIVENESS OF MEASURES TO SUPPORT COOPERATIVES BY THE DEPARTMENT OF COOPERATIVES DEVELOPMENT IN THE MINISTRY OF TRADE, INDUSTRY AND COOPERATIVES (MTIC)", "page": 165, "level": 5}}]], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of Cooperatives Development under MTIC to support cooperatives to achieve their", "metadata": {"headings": [{"headings_0": {"content": "of Cooperatives Development under MTIC to support cooperatives to achieve their", "page": 165, "level": 2}}, {"headings_1": {"content": "In Uganda, Cooperatives provide a viable organizational framework for socio-economic development. They contribute significantly to the poverty eradication, employment creation, enhanced production, value addition, and improved market access. The Department of Cooperative Development (\u201cthe Department) under the Ministry of Trade,", "page": 165, "level": 4}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "of Cooperatives Development under MTIC to support cooperatives to achieve their", "page": 165, "level": 2}}, {"headings_1": {"content": "In Uganda, Cooperatives provide a viable organizational framework for socio-economic development. They contribute significantly to the poverty eradication, employment creation, enhanced production, value addition, and improved market access. The Department of Cooperative Development (\u201cthe Department) under the Ministry of Trade,", "page": 165, "level": 4}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "By conducting the registration of 20,876 new cooperatives from 2019/20 to 2021/22, the Department played a key role in the implementation of government programs such as the EMYOOGA component of the Presidential Initiative on Wealth and Job Creation in the", "metadata": {"headings": [{"headings_0": {"content": "By conducting the registration of 20,876 new cooperatives from 2019/20 to 2021/22, the Department played a key role in the implementation of government programs such as the EMYOOGA component of the Presidential Initiative on Wealth and Job Creation in the", "page": 165, "level": 4}}, {"headings_1": {"content": "of Cooperatives Development under MTIC to support cooperatives to achieve their", "page": 165, "level": 2}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "financial year (FY) 2020/21 and the Parish Development Model in FY 2021/22. \nHowever, I noted that:", "metadata": {"headings": [{"headings_0": {"content": "By conducting the registration of 20,876 new cooperatives from 2019/20 to 2021/22, the Department played a key role in the implementation of government programs such as the EMYOOGA component of the Presidential Initiative on Wealth and Job Creation in the", "page": 165, "level": 4}}, {"headings_1": {"content": "of Cooperatives Development under MTIC to support cooperatives to achieve their", "page": 165, "level": 2}}, [{"headings_0": {"content": "By conducting the registration of 20,876 new cooperatives from 2019/20 to 2021/22, the Department played a key role in the implementation of government programs such as the EMYOOGA component of the Presidential Initiative on Wealth and Job Creation in the", "page": 165, "level": 4}}, {"headings_1": {"content": "of Cooperatives Development under MTIC to support cooperatives to achieve their", "page": 165, "level": 2}}]], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 165, "level": 5}}, {"headings_1": {"content": "By conducting the registration of 20,876 new cooperatives from 2019/20 to 2021/22, the Department played a key role in the implementation of government programs such as the EMYOOGA component of the Presidential Initiative on Wealth and Job Creation in the", "page": 165, "level": 4}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Over the financial years 2019/20 to 2021/22, the department reported a total of 3,630 (81%) supervisions conducted out of 4,500 planned. However, there were", "metadata": {"headings": [{"headings_0": {"content": "Over the financial years 2019/20 to 2021/22, the department reported a total of 3,630 (81%) supervisions conducted out of 4,500 planned. However, there were", "page": 165, "level": 4}}, {"headings_1": {"content": "(i)", "page": 165, "level": 5}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "no supervision reports prepared by the cooperative officers to indicate the findings from the supervision exercise and the recommendations made to the leadership of these ten cooperatives.", "metadata": {"headings": [{"headings_0": {"content": "Over the financial years 2019/20 to 2021/22, the department reported a total of 3,630 (81%) supervisions conducted out of 4,500 planned. However, there were", "page": 165, "level": 4}}, {"headings_1": {"content": "(i)", "page": 165, "level": 5}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 165, "level": 5}}, {"headings_1": {"content": "Over the financial years 2019/20 to 2021/22, the department reported a total of 3,630 (81%) supervisions conducted out of 4,500 planned. However, there were", "page": 165, "level": 4}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The department is yet to provide a platform where the challenges identified during supervision can be raised with other relevant Ministries Departments and Agencies (MDAs) like Ministry of Agriculture, Animal Industry and Fisheries, Microfinance", "metadata": {"headings": [{"headings_0": {"content": "The department is yet to provide a platform where the challenges identified during supervision can be raised with other relevant Ministries Departments and Agencies (MDAs) like Ministry of Agriculture, Animal Industry and Fisheries, Microfinance", "page": 165, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 165, "level": 5}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Support Centre, among others.", "metadata": {"headings": [{"headings_0": {"content": "The department is yet to provide a platform where the challenges identified during supervision can be raised with other relevant Ministries Departments and Agencies (MDAs) like Ministry of Agriculture, Animal Industry and Fisheries, Microfinance", "page": 165, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 165, "level": 5}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 165, "level": 5}}, {"headings_1": {"content": "The department is yet to provide a platform where the challenges identified during supervision can be raised with other relevant Ministries Departments and Agencies (MDAs) like Ministry of Agriculture, Animal Industry and Fisheries, Microfinance", "page": 165, "level": 4}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Only 10% of the funds released for training of cooperatives was actually spent for", "metadata": {"headings": [{"headings_0": {"content": "Only 10% of the funds released for training of cooperatives was actually spent for", "page": 165, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 165, "level": 5}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "cooperative education and training activities over the financial years 2019/20, 2020/21 and 2021/22 while the other 90% was diverted to other activities unrelated to cooperative education.", "metadata": {"headings": [{"headings_0": {"content": "Only 10% of the funds released for training of cooperatives was actually spent for", "page": 165, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 165, "level": 5}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Department has not sensitized cooperatives on government programmes and", "metadata": {"headings": [{"headings_0": {"content": "The Department has not sensitized cooperatives on government programmes and", "page": 165, "level": 2}}, {"headings_1": {"content": "Only 10% of the funds released for training of cooperatives was actually spent for", "page": 165, "level": 2}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "interventions, that are available for setting up investment projects within their respective sectors and which could further improve their performance and foster their growth into sustainable and competitive businesses.", "metadata": {"headings": [{"headings_0": {"content": "The Department has not sensitized cooperatives on government programmes and", "page": 165, "level": 2}}, {"headings_1": {"content": "Only 10% of the funds released for training of cooperatives was actually spent for", "page": 165, "level": 2}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 165, "level": 5}}, {"headings_1": {"content": "The Department has not sensitized cooperatives on government programmes and", "page": 165, "level": 2}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There is low participation of registered members of cooperatives in terms of mobilising savings due to a disruptive mind set amongst members who believed cooperatives to be solely a means of making financial gains and personal", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 165, "level": 5}}, {"headings_1": {"content": "The Department has not sensitized cooperatives on government programmes and", "page": 165, "level": 2}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "enrichment. Without cooperative member education by the Department, there is", "metadata": {"headings": [{"headings_0": {"content": "enrichment. Without cooperative member education by the Department, there is", "page": 165, "level": 2}}, {"headings_1": {"content": "(i)", "page": 165, "level": 5}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "165", "metadata": {"headings": [{"headings_0": {"content": "enrichment. Without cooperative member education by the Department, there is", "page": 165, "level": 2}}, {"headings_1": {"content": "(i)", "page": 165, "level": 5}}], "page": 165, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a failure to understand Member Economic Participation as one of the key principles", "metadata": {"headings": [{"headings_0": {"content": "a failure to understand Member Economic Participation as one of the key principles", "page": 166, "level": 2}}, {"headings_1": {"content": "enrichment. Without cooperative member education by the Department, there is", "page": 165, "level": 2}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of cooperating whereby members contribute equitably to the capital of their cooperative.", "metadata": {"headings": [{"headings_0": {"content": "a failure to understand Member Economic Participation as one of the key principles", "page": 166, "level": 2}}, {"headings_1": {"content": "enrichment. Without cooperative member education by the Department, there is", "page": 165, "level": 2}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 166, "level": 5}}, {"headings_1": {"content": "a failure to understand Member Economic Participation as one of the key principles", "page": 166, "level": 2}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There were inaccuracies noted in the database of cooperatives maintained by the Department. The department does not have a clear track of cooperatives that have closed down and the challenges they faced leading up to their closure, which would have informed the department of the needs for cooperative training and education.", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 166, "level": 5}}, {"headings_1": {"content": "a failure to understand Member Economic Participation as one of the key principles", "page": 166, "level": 2}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 166, "level": 5}}, {"headings_1": {"content": "(ii)", "page": 166, "level": 5}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Department also has no mechanism in place to utilise the financial information", "metadata": {"headings": [{"headings_0": {"content": "The Department also has no mechanism in place to utilise the financial information", "page": 166, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 166, "level": 5}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "submitted to it by the cooperatives to monitor the performance of the cooperatives or to inform decision making and policy formulation.", "metadata": {"headings": [{"headings_0": {"content": "The Department also has no mechanism in place to utilise the financial information", "page": 166, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 166, "level": 5}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer of MTIC to:", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer of MTIC to:", "page": 166, "level": 2}}, {"headings_1": {"content": "The Department also has no mechanism in place to utilise the financial information", "page": 166, "level": 2}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 166, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer of MTIC to:", "page": 166, "level": 2}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Provide a platform where the challenges identified during supervision can be", "metadata": {"headings": [{"headings_0": {"content": "Provide a platform where the challenges identified during supervision can be", "page": 166, "level": 2}}, {"headings_1": {"content": "(i)", "page": 166, "level": 5}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "raised with the other relevant MDAs like Ministry of Agriculture, Animal Industry", "metadata": {"headings": [{"headings_0": {"content": "Provide a platform where the challenges identified during supervision can be", "page": 166, "level": 2}}, {"headings_1": {"content": "(i)", "page": 166, "level": 5}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and Fisheries, Microfinance Support Centre, among others, in order to provide", "metadata": {"headings": [{"headings_0": {"content": "and Fisheries, Microfinance Support Centre, among others, in order to provide", "page": 166, "level": 2}}, {"headings_1": {"content": "Provide a platform where the challenges identified during supervision can be", "page": 166, "level": 2}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "solutions at a strategic level to recurring problems faced by cooperatives in", "metadata": {"headings": [{"headings_0": {"content": "and Fisheries, Microfinance Support Centre, among others, in order to provide", "page": 166, "level": 2}}, {"headings_1": {"content": "Provide a platform where the challenges identified during supervision can be", "page": 166, "level": 2}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 166, "level": 2}}, {"headings_1": {"content": "and Fisheries, Microfinance Support Centre, among others, in order to provide", "page": 166, "level": 2}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 166, "level": 5}}, {"headings_1": {"content": "Uganda.", "page": 166, "level": 2}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Build capacity for cooperative officers to enable them to assess how well the", "metadata": {"headings": [{"headings_0": {"content": "Build capacity for cooperative officers to enable them to assess how well the", "page": 166, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 166, "level": 5}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "cooperatives are achieving the pre-determined objectives which define their existence as well as conducting financial analysis in cooperatives in order to come up with relevant recommendations for how cooperatives can improve their financial performance.", "metadata": {"headings": [{"headings_0": {"content": "Build capacity for cooperative officers to enable them to assess how well the", "page": 166, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 166, "level": 5}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 166, "level": 5}}, {"headings_1": {"content": "Build capacity for cooperative officers to enable them to assess how well the", "page": 166, "level": 2}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Develop and implement a comprehensive training framework or program through consultation with key stakeholders in the sector. This will enable MTIC identify key", "metadata": {"headings": [{"headings_0": {"content": "Develop and implement a comprehensive training framework or program through consultation with key stakeholders in the sector. This will enable MTIC identify key", "page": 166, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 166, "level": 5}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "challenges facing cooperatives and address them through their training activities.", "metadata": {"headings": [{"headings_0": {"content": "Develop and implement a comprehensive training framework or program through consultation with key stakeholders in the sector. This will enable MTIC identify key", "page": 166, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 166, "level": 5}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 166, "level": 5}}, {"headings_1": {"content": "Develop and implement a comprehensive training framework or program through consultation with key stakeholders in the sector. This will enable MTIC identify key", "page": 166, "level": 4}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Liaise with MoFPED, MSC, OWC, NAADS, MAAIF and other keys stakeholders in the service delivery value chain to ensure that holistic guidance is given to the cooperatives on the available government interventions, projects and programmes that could benefit the cooperatives through their training activities.", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 166, "level": 5}}, {"headings_1": {"content": "Develop and implement a comprehensive training framework or program through consultation with key stakeholders in the sector. This will enable MTIC identify key", "page": 166, "level": 4}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 166, "level": 5}}, {"headings_1": {"content": "(iv)", "page": 166, "level": 5}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure that a data clean up exercise is carried out to ensure that all the data within the system is accurate and representative of the actual situation in the country.", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 166, "level": 5}}, {"headings_1": {"content": "(iv)", "page": 166, "level": 5}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "CONCLUSION", "page": 166, "level": 5}}, {"headings_1": {"content": "(v)", "page": 166, "level": 5}}], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Over the financial years 2019/20, 2020/21 and 2021/22, the Department of Cooperatives Development in the MTIC made efforts to support cooperatives through supervision and, cooperative education and training. However, the effectiveness of this support to enable cooperatives achieve their objectives was derailed mainly by system and capacity gaps in undertaking supervision of cooperatives, lack of strategic coordination of institutional \n166 \nstakeholders and weaknesses in the management of cooperatives data. It is anticipated that if the ministry takes steps to address the identified gaps and weaknesses, there will", "metadata": {"headings": [{"headings_0": {"content": "CONCLUSION", "page": 166, "level": 5}}, {"headings_1": {"content": "(v)", "page": 166, "level": 5}}, [{"headings_0": {"content": "CONCLUSION", "page": 166, "level": 5}}, {"headings_1": {"content": "(v)", "page": 166, "level": 5}}], [{"headings_0": {"content": "CONCLUSION", "page": 166, "level": 5}}, {"headings_1": {"content": "(v)", "page": 166, "level": 5}}]], "page": 166, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "be significant improvements in the performance of Cooperatives in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "be significant improvements in the performance of Cooperatives in Uganda.", "page": 167, "level": 2}}, {"headings_1": {"content": "CONCLUSION", "page": 166, "level": 5}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "4.1.4 VALUE FOR MONEY AUDIT ON PROVISION OF PREVENTIVE, CURATIVE AND PALLIATIVE CARDIOVASCULAR SERVICES BY THE UGANDA HEART INSTITUTE", "metadata": {"headings": [{"headings_0": {"content": "4.1.4 VALUE FOR MONEY AUDIT ON PROVISION OF PREVENTIVE, CURATIVE AND PALLIATIVE CARDIOVASCULAR SERVICES BY THE UGANDA HEART INSTITUTE", "page": 167, "level": 5}}, {"headings_1": {"content": "be significant improvements in the performance of Cooperatives in Uganda.", "page": 167, "level": 2}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Government of Uganda, through the Uganda Heart Institute Act of 2016, established the Uganda Heart Institute (UHI) which is an autonomous body that was established and", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda, through the Uganda Heart Institute Act of 2016, established the Uganda Heart Institute (UHI) which is an autonomous body that was established and", "page": 167, "level": 4}}, {"headings_1": {"content": "4.1.4 VALUE FOR MONEY AUDIT ON PROVISION OF PREVENTIVE, CURATIVE AND PALLIATIVE CARDIOVASCULAR SERVICES BY THE UGANDA HEART INSTITUTE", "page": 167, "level": 5}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "charged with the responsibility of coordinating the prevention and treatment of cardiovascular diseases in Uganda. \nThe Heart Institute has strived to achieve its mandate as it carries out its functions to", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda, through the Uganda Heart Institute Act of 2016, established the Uganda Heart Institute (UHI) which is an autonomous body that was established and", "page": 167, "level": 4}}, {"headings_1": {"content": "4.1.4 VALUE FOR MONEY AUDIT ON PROVISION OF PREVENTIVE, CURATIVE AND PALLIATIVE CARDIOVASCULAR SERVICES BY THE UGANDA HEART INSTITUTE", "page": 167, "level": 5}}, [{"headings_0": {"content": "The Government of Uganda, through the Uganda Heart Institute Act of 2016, established the Uganda Heart Institute (UHI) which is an autonomous body that was established and", "page": 167, "level": 4}}, {"headings_1": {"content": "4.1.4 VALUE FOR MONEY AUDIT ON PROVISION OF PREVENTIVE, CURATIVE AND PALLIATIVE CARDIOVASCULAR SERVICES BY THE UGANDA HEART INSTITUTE", "page": 167, "level": 5}}]], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "ensure that the burden of cardiovascular disease in Uganda is reduced. However, there", "metadata": {"headings": [{"headings_0": {"content": "ensure that the burden of cardiovascular disease in Uganda is reduced. However, there", "page": 167, "level": 2}}, {"headings_1": {"content": "The Government of Uganda, through the Uganda Heart Institute Act of 2016, established the Uganda Heart Institute (UHI) which is an autonomous body that was established and", "page": 167, "level": 4}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "exists concerns such as; inadequate infrastructure, shortage of drugs, inadequate research capacity, persistent referrals of patients abroad. \nI therefore conducted a Value for Money Audit to assess the extent to which UHI provided", "metadata": {"headings": [{"headings_0": {"content": "ensure that the burden of cardiovascular disease in Uganda is reduced. However, there", "page": 167, "level": 2}}, {"headings_1": {"content": "The Government of Uganda, through the Uganda Heart Institute Act of 2016, established the Uganda Heart Institute (UHI) which is an autonomous body that was established and", "page": 167, "level": 4}}, [{"headings_0": {"content": "ensure that the burden of cardiovascular disease in Uganda is reduced. However, there", "page": 167, "level": 2}}, {"headings_1": {"content": "The Government of Uganda, through the Uganda Heart Institute Act of 2016, established the Uganda Heart Institute (UHI) which is an autonomous body that was established and", "page": 167, "level": 4}}]], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "preventive, curative and palliative services for cardiovascular diseases in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "preventive, curative and palliative services for cardiovascular diseases in Uganda.", "page": 167, "level": 2}}, {"headings_1": {"content": "ensure that the burden of cardiovascular disease in Uganda is reduced. However, there", "page": 167, "level": 2}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "KEY AUDIT FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 167, "level": 5}}, {"headings_1": {"content": "preventive, curative and palliative services for cardiovascular diseases in Uganda.", "page": 167, "level": 2}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Over the five-year period 2017/18 \u2013 2021/2022, UHI provided services to 84,647 outpatients, carried out 611,611 diagnostic tests/services, admitted 3,565 and 6,284", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 167, "level": 5}}, {"headings_1": {"content": "preventive, curative and palliative services for cardiovascular diseases in Uganda.", "page": 167, "level": 2}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "patients in ICU/CCU and general wards respectively, carried out 373 and 353 open heart", "metadata": {"headings": [{"headings_0": {"content": "patients in ICU/CCU and general wards respectively, carried out 373 and 353 open heart", "page": 167, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 167, "level": 5}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and close heart/thoracic surgeries respectively, and conducted 1,601 cardiac catheterisation procedures. \nI noted the following:", "metadata": {"headings": [{"headings_0": {"content": "patients in ICU/CCU and general wards respectively, carried out 373 and 353 open heart", "page": 167, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 167, "level": 5}}, [{"headings_0": {"content": "patients in ICU/CCU and general wards respectively, carried out 373 and 353 open heart", "page": 167, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 167, "level": 5}}]], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 167, "level": 5}}, {"headings_1": {"content": "patients in ICU/CCU and general wards respectively, carried out 373 and 353 open heart", "page": 167, "level": 2}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Uganda Heart Institute had not developed a National Cardiovascular Disease", "metadata": {"headings": [{"headings_0": {"content": "The Uganda Heart Institute had not developed a National Cardiovascular Disease", "page": 167, "level": 2}}, {"headings_1": {"content": "(i)", "page": 167, "level": 5}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "control plan/strategy to guide promotion and prevention of CVDs in the country.", "metadata": {"headings": [{"headings_0": {"content": "The Uganda Heart Institute had not developed a National Cardiovascular Disease", "page": 167, "level": 2}}, {"headings_1": {"content": "(i)", "page": 167, "level": 5}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 167, "level": 5}}, {"headings_1": {"content": "The Uganda Heart Institute had not developed a National Cardiovascular Disease", "page": 167, "level": 2}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Over the period of four years 2018/19 \u2013 2021/2022, UHI planned to implement 53 support supervisions to RRHs, 20 community outreaches, 72 awareness", "metadata": {"headings": [{"headings_0": {"content": "Over the period of four years 2018/19 \u2013 2021/2022, UHI planned to implement 53 support supervisions to RRHs, 20 community outreaches, 72 awareness", "page": 167, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 167, "level": 5}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "campaigns, 26 health camps, however, the institute conducted 35 support", "metadata": {"headings": [{"headings_0": {"content": "Over the period of four years 2018/19 \u2013 2021/2022, UHI planned to implement 53 support supervisions to RRHs, 20 community outreaches, 72 awareness", "page": 167, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 167, "level": 5}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "supervisions to RRHs, 7 community outreaches, 71 awareness campaigns and 21", "metadata": {"headings": [{"headings_0": {"content": "supervisions to RRHs, 7 community outreaches, 71 awareness campaigns and 21", "page": 167, "level": 2}}, {"headings_1": {"content": "Over the period of four years 2018/19 \u2013 2021/2022, UHI planned to implement 53 support supervisions to RRHs, 20 community outreaches, 72 awareness", "page": 167, "level": 4}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "health camps.", "metadata": {"headings": [{"headings_0": {"content": "supervisions to RRHs, 7 community outreaches, 71 awareness campaigns and 21", "page": 167, "level": 2}}, {"headings_1": {"content": "Over the period of four years 2018/19 \u2013 2021/2022, UHI planned to implement 53 support supervisions to RRHs, 20 community outreaches, 72 awareness", "page": 167, "level": 4}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 167, "level": 5}}, {"headings_1": {"content": "supervisions to RRHs, 7 community outreaches, 71 awareness campaigns and 21", "page": 167, "level": 2}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Out of a total of 6,937 health facilities in the county, the Institute\u2019s outreach activities covered only 1 National Referral hospital, 2 specialised Hospitals, 15 Regional Referral Hospitals and 5 private hospitals, and one (1) community", "metadata": {"headings": [{"headings_0": {"content": "Out of a total of 6,937 health facilities in the county, the Institute\u2019s outreach activities covered only 1 National Referral hospital, 2 specialised Hospitals, 15 Regional Referral Hospitals and 5 private hospitals, and one (1) community", "page": 167, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 167, "level": 5}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "outreach. It was noted that Health centre IVs, and IIIs, institutional outreaches, community sensitisations from districts to parishes/villages, partnerships with schools and training institutions were not covered.", "metadata": {"headings": [{"headings_0": {"content": "Out of a total of 6,937 health facilities in the county, the Institute\u2019s outreach activities covered only 1 National Referral hospital, 2 specialised Hospitals, 15 Regional Referral Hospitals and 5 private hospitals, and one (1) community", "page": 167, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 167, "level": 5}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 167, "level": 5}}, {"headings_1": {"content": "Out of a total of 6,937 health facilities in the county, the Institute\u2019s outreach activities covered only 1 National Referral hospital, 2 specialised Hospitals, 15 Regional Referral Hospitals and 5 private hospitals, and one (1) community", "page": 167, "level": 4}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Four hundred fifty-one (451) paediatric patients had been on the waiting list for", "metadata": {"headings": [{"headings_0": {"content": "Four hundred fifty-one (451) paediatric patients had been on the waiting list for", "page": 167, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 167, "level": 5}}], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "heart surgeries since 2017. Out of these, 75% had been on the waiting list for at \n167 \nleast 3 years (36 months) which is over and above the baseline waiting time of 6 months.", "metadata": {"headings": [{"headings_0": {"content": "Four hundred fifty-one (451) paediatric patients had been on the waiting list for", "page": 167, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 167, "level": 5}}, [{"headings_0": {"content": "Four hundred fifty-one (451) paediatric patients had been on the waiting list for", "page": 167, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 167, "level": 5}}], [{"headings_0": {"content": "Four hundred fifty-one (451) paediatric patients had been on the waiting list for", "page": 167, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 167, "level": 5}}]], "page": 167, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 168, "level": 5}}, {"headings_1": {"content": "Four hundred fifty-one (451) paediatric patients had been on the waiting list for", "page": 167, "level": 2}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Analysis of a sample of outpatient prescriptions for the months of December 2021", "metadata": {"headings": [{"headings_0": {"content": "Analysis of a sample of outpatient prescriptions for the months of December 2021", "page": 168, "level": 2}}, {"headings_1": {"content": "(v)", "page": 168, "level": 5}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and January 2022 revealed that one hundred forty-three (143) patients did not access some specialized drugs either because of drugs\u2019 stock outs or because they could not afford the paid-for medicines.", "metadata": {"headings": [{"headings_0": {"content": "Analysis of a sample of outpatient prescriptions for the months of December 2021", "page": 168, "level": 2}}, {"headings_1": {"content": "(v)", "page": 168, "level": 5}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 168, "level": 5}}, {"headings_1": {"content": "Analysis of a sample of outpatient prescriptions for the months of December 2021", "page": 168, "level": 2}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Institute did not have a structure for the provision of palliative care services", "metadata": {"headings": [{"headings_0": {"content": "The Institute did not have a structure for the provision of palliative care services", "page": 168, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 168, "level": 5}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to patients who needed the services. The services were integrated into normal operations with 14 trained staff (2 consultant doctors and 12 nurses) distributed", "metadata": {"headings": [{"headings_0": {"content": "The Institute did not have a structure for the provision of palliative care services", "page": 168, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 168, "level": 5}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "across the Institute to provide palliative care in addition to their other designated", "metadata": {"headings": [{"headings_0": {"content": "across the Institute to provide palliative care in addition to their other designated", "page": 168, "level": 2}}, {"headings_1": {"content": "The Institute did not have a structure for the provision of palliative care services", "page": 168, "level": 2}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "responsibilities.", "metadata": {"headings": [{"headings_0": {"content": "across the Institute to provide palliative care in addition to their other designated", "page": 168, "level": 2}}, {"headings_1": {"content": "The Institute did not have a structure for the provision of palliative care services", "page": 168, "level": 2}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii)", "metadata": {"headings": [{"headings_0": {"content": "(vii)", "page": 168, "level": 5}}, {"headings_1": {"content": "across the Institute to provide palliative care in addition to their other designated", "page": 168, "level": 2}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UHI did not have social workers employed to support the nurses\u2019 palliative services", "metadata": {"headings": [{"headings_0": {"content": "UHI did not have social workers employed to support the nurses\u2019 palliative services", "page": 168, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 168, "level": 5}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "such as counselling, development of wills, promotion of emotional and mental", "metadata": {"headings": [{"headings_0": {"content": "UHI did not have social workers employed to support the nurses\u2019 palliative services", "page": 168, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 168, "level": 5}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "health, social and practical support, spiritual care. The Institute also lacked", "metadata": {"headings": [{"headings_0": {"content": "health, social and practical support, spiritual care. The Institute also lacked", "page": 168, "level": 2}}, {"headings_1": {"content": "UHI did not have social workers employed to support the nurses\u2019 palliative services", "page": 168, "level": 2}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "counselling rooms to provide privacy for patients who need palliative care services, special equipment for palliative services such as special palliation wheel chairs and special adjustable couches, which are essential for the provision of palliative services to patients. \n(viii) The Institute published 57 research papers over the period 2018/19 \u2013 2021/22, however, it conducted only 2 dissemination activities to stakeholders. \nI advised the Accounting Officer to:", "metadata": {"headings": [{"headings_0": {"content": "health, social and practical support, spiritual care. The Institute also lacked", "page": 168, "level": 2}}, {"headings_1": {"content": "UHI did not have social workers employed to support the nurses\u2019 palliative services", "page": 168, "level": 2}}, [{"headings_0": {"content": "health, social and practical support, spiritual care. The Institute also lacked", "page": 168, "level": 2}}, {"headings_1": {"content": "UHI did not have social workers employed to support the nurses\u2019 palliative services", "page": 168, "level": 2}}], [{"headings_0": {"content": "health, social and practical support, spiritual care. The Institute also lacked", "page": 168, "level": 2}}, {"headings_1": {"content": "UHI did not have social workers employed to support the nurses\u2019 palliative services", "page": 168, "level": 2}}]], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 168, "level": 5}}, {"headings_1": {"content": "health, social and practical support, spiritual care. The Institute also lacked", "page": 168, "level": 2}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Put in place a system that enables continuous collection of cardiovascular diseases related data in all health facilities in the country, and first track the development of a functional framework for planning, coordination and cooperation, and execution of cardiovascular surveys and disease incidence assessments.", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 168, "level": 5}}, {"headings_1": {"content": "health, social and practical support, spiritual care. The Institute also lacked", "page": 168, "level": 2}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 168, "level": 5}}, {"headings_1": {"content": "(i)", "page": 168, "level": 5}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure optimal distribution of institute resources for the provision of preventive,", "metadata": {"headings": [{"headings_0": {"content": "Ensure optimal distribution of institute resources for the provision of preventive,", "page": 168, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 168, "level": 5}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "curative, palliative, research and support services in order to meet its main function of undertaking and coordinating the management of cardiovascular disease in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Ensure optimal distribution of institute resources for the provision of preventive,", "page": 168, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 168, "level": 5}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii) Expedite the development of a cardiovascular disease control plan/strategy to", "metadata": {"headings": [{"headings_0": {"content": "(iii) Expedite the development of a cardiovascular disease control plan/strategy to", "page": 168, "level": 2}}, {"headings_1": {"content": "Ensure optimal distribution of institute resources for the provision of preventive,", "page": 168, "level": 2}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "guide the management of cardiovascular diseases in the entire country and provide strategies to develop and promote educational programmes on the management and prevention of cardiovascular diseases in the entire country as required by the UHI Act 2016.", "metadata": {"headings": [{"headings_0": {"content": "(iii) Expedite the development of a cardiovascular disease control plan/strategy to", "page": 168, "level": 2}}, {"headings_1": {"content": "Ensure optimal distribution of institute resources for the provision of preventive,", "page": 168, "level": 2}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 168, "level": 5}}, {"headings_1": {"content": "(iii) Expedite the development of a cardiovascular disease control plan/strategy to", "page": 168, "level": 2}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Continue to engage MoFPED and other responsible government agencies in order", "metadata": {"headings": [{"headings_0": {"content": "Continue to engage MoFPED and other responsible government agencies in order", "page": 168, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 168, "level": 5}}], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to ensure that the new approved structure is operationalized, first track the construction and equipment of the new 250 bed hospital and ensure continued support for cardiac procedures is provided for in government appropriation. \n168", "metadata": {"headings": [{"headings_0": {"content": "Continue to engage MoFPED and other responsible government agencies in order", "page": 168, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 168, "level": 5}}, [{"headings_0": {"content": "Continue to engage MoFPED and other responsible government agencies in order", "page": 168, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 168, "level": 5}}]], "page": 168, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 169, "level": 5}}, {"headings_1": {"content": "Continue to engage MoFPED and other responsible government agencies in order", "page": 168, "level": 2}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In addition to improvements that the institute has commenced in the management of medicines and other health supplies.", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 169, "level": 5}}, {"headings_1": {"content": "Continue to engage MoFPED and other responsible government agencies in order", "page": 168, "level": 2}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 169, "level": 5}}, {"headings_1": {"content": "(v)", "page": 169, "level": 5}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Expedite the process of installation of the pharmacy system with clear controls of", "metadata": {"headings": [{"headings_0": {"content": "Expedite the process of installation of the pharmacy system with clear controls of", "page": 169, "level": 2}}, {"headings_1": {"content": "a)", "page": 169, "level": 5}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "storage, distribution and dispensing of medicines from stores to the patients,", "metadata": {"headings": [{"headings_0": {"content": "Expedite the process of installation of the pharmacy system with clear controls of", "page": 169, "level": 2}}, {"headings_1": {"content": "a)", "page": 169, "level": 5}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 169, "level": 5}}, {"headings_1": {"content": "Expedite the process of installation of the pharmacy system with clear controls of", "page": 169, "level": 2}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Effectively engage National Medical Stores (NMS), Ministry of Finance Planning and Economic Development (MOFPED), Parliament and other agencies to ensure", "metadata": {"headings": [{"headings_0": {"content": "Effectively engage National Medical Stores (NMS), Ministry of Finance Planning and Economic Development (MOFPED), Parliament and other agencies to ensure", "page": 169, "level": 4}}, {"headings_1": {"content": "b)", "page": 169, "level": 5}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "that availability of medicines and other health supplies are prioritized. \nOperationalize, empower and build the capacity of the research coordination officers (unit) in the new structure to ensure effective planning, coordination and execution of research activities at the institute.", "metadata": {"headings": [{"headings_0": {"content": "Effectively engage National Medical Stores (NMS), Ministry of Finance Planning and Economic Development (MOFPED), Parliament and other agencies to ensure", "page": 169, "level": 4}}, {"headings_1": {"content": "b)", "page": 169, "level": 5}}, [{"headings_0": {"content": "Effectively engage National Medical Stores (NMS), Ministry of Finance Planning and Economic Development (MOFPED), Parliament and other agencies to ensure", "page": 169, "level": 4}}, {"headings_1": {"content": "b)", "page": 169, "level": 5}}]], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "CONCLUSION", "page": 169, "level": 5}}, {"headings_1": {"content": "Effectively engage National Medical Stores (NMS), Ministry of Finance Planning and Economic Development (MOFPED), Parliament and other agencies to ensure", "page": 169, "level": 4}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Over the financial years 2017/18 \u2013 2021/22, the Uganda Heart Institute (UHI) has made", "metadata": {"headings": [{"headings_0": {"content": "Over the financial years 2017/18 \u2013 2021/22, the Uganda Heart Institute (UHI) has made", "page": 169, "level": 2}}, {"headings_1": {"content": "CONCLUSION", "page": 169, "level": 5}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "strides in the provision of preventive, curative and palliative cardiovascular services since", "metadata": {"headings": [{"headings_0": {"content": "Over the financial years 2017/18 \u2013 2021/22, the Uganda Heart Institute (UHI) has made", "page": 169, "level": 2}}, {"headings_1": {"content": "CONCLUSION", "page": 169, "level": 5}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "it was established in 2016. The institute hired and trained super specialised health workers", "metadata": {"headings": [{"headings_0": {"content": "it was established in 2016. The institute hired and trained super specialised health workers", "page": 169, "level": 2}}, {"headings_1": {"content": "Over the financial years 2017/18 \u2013 2021/22, the Uganda Heart Institute (UHI) has made", "page": 169, "level": 2}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to provide cardiovascular services, purchased specialised equipment and obtained", "metadata": {"headings": [{"headings_0": {"content": "it was established in 2016. The institute hired and trained super specialised health workers", "page": 169, "level": 2}}, {"headings_1": {"content": "Over the financial years 2017/18 \u2013 2021/22, the Uganda Heart Institute (UHI) has made", "page": 169, "level": 2}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "approval for a new staffing structure aligned to its mandate. The institute uses the resources to provide cardiovascular services using the Outpatients departments, providing", "metadata": {"headings": [{"headings_0": {"content": "approval for a new staffing structure aligned to its mandate. The institute uses the resources to provide cardiovascular services using the Outpatients departments, providing", "page": 169, "level": 4}}, {"headings_1": {"content": "it was established in 2016. The institute hired and trained super specialised health workers", "page": 169, "level": 2}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inpatient services, providing diagnostic services, critical care, surgeries and catheterisation procedures. \nHowever, in spite of these achievements audit established some areas for improvement which still need to be addressed in order to improve the level of services provided by UHI", "metadata": {"headings": [{"headings_0": {"content": "approval for a new staffing structure aligned to its mandate. The institute uses the resources to provide cardiovascular services using the Outpatients departments, providing", "page": 169, "level": 4}}, {"headings_1": {"content": "it was established in 2016. The institute hired and trained super specialised health workers", "page": 169, "level": 2}}, [{"headings_0": {"content": "approval for a new staffing structure aligned to its mandate. The institute uses the resources to provide cardiovascular services using the Outpatients departments, providing", "page": 169, "level": 4}}, {"headings_1": {"content": "it was established in 2016. The institute hired and trained super specialised health workers", "page": 169, "level": 2}}]], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "for cardiovascular disease as: conducting annual National cardiovascular risk awareness", "metadata": {"headings": [{"headings_0": {"content": "for cardiovascular disease as: conducting annual National cardiovascular risk awareness", "page": 169, "level": 2}}, {"headings_1": {"content": "approval for a new staffing structure aligned to its mandate. The institute uses the resources to provide cardiovascular services using the Outpatients departments, providing", "page": 169, "level": 4}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "surveys, disease incidence and prevalence assessments, development of a strategy specific to cardiovascular disease control to guide the management of cardiovascular", "metadata": {"headings": [{"headings_0": {"content": "for cardiovascular disease as: conducting annual National cardiovascular risk awareness", "page": 169, "level": 2}}, {"headings_1": {"content": "approval for a new staffing structure aligned to its mandate. The institute uses the resources to provide cardiovascular services using the Outpatients departments, providing", "page": 169, "level": 4}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "diseases in the entire country, ensuring the new UHI 250 bed Heart Hospital is quickly", "metadata": {"headings": [{"headings_0": {"content": "diseases in the entire country, ensuring the new UHI 250 bed Heart Hospital is quickly", "page": 169, "level": 2}}, {"headings_1": {"content": "for cardiovascular disease as: conducting annual National cardiovascular risk awareness", "page": 169, "level": 2}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "constructed to address the inadequate operational space; training more staff to address", "metadata": {"headings": [{"headings_0": {"content": "diseases in the entire country, ensuring the new UHI 250 bed Heart Hospital is quickly", "page": 169, "level": 2}}, {"headings_1": {"content": "for cardiovascular disease as: conducting annual National cardiovascular risk awareness", "page": 169, "level": 2}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the staff shortage as per the HR structure, expediting the process of installation of the", "metadata": {"headings": [{"headings_0": {"content": "the staff shortage as per the HR structure, expediting the process of installation of the", "page": 169, "level": 2}}, {"headings_1": {"content": "diseases in the entire country, ensuring the new UHI 250 bed Heart Hospital is quickly", "page": 169, "level": 2}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "pharmacy system with clear controls of procurement, storage, distribution and dispensing of medicines from stores to the patients and building the capacity of the research co- ordination officers(unit) in the new structure to ensure effective planning, co-ordination and execution of research activities at the institute.", "metadata": {"headings": [{"headings_0": {"content": "the staff shortage as per the HR structure, expediting the process of installation of the", "page": 169, "level": 2}}, {"headings_1": {"content": "diseases in the entire country, ensuring the new UHI 250 bed Heart Hospital is quickly", "page": 169, "level": 2}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.5 VALUE FOR MONEY AUDIT ON THE PROVISION OF FERRY SERVICES BY MINISTRY OF WORKS AND TRANSPORT, UGANDA NATIONAL ROADS AUTHORITY AND UGANDA RAILWAYS CORPORATION", "metadata": {"headings": [{"headings_0": {"content": "4.1.5 VALUE FOR MONEY AUDIT ON THE PROVISION OF FERRY SERVICES BY MINISTRY OF WORKS AND TRANSPORT, UGANDA NATIONAL ROADS AUTHORITY AND UGANDA RAILWAYS CORPORATION", "page": 169, "level": 5}}, {"headings_1": {"content": "the staff shortage as per the HR structure, expediting the process of installation of the", "page": 169, "level": 2}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Uganda\u2019s Vision 2040 emphasizes the importance of the transport sector- particularly inland water transport, in fostering socio-economic development. The Ministry of Works and Transport (MoWT), Uganda Railways Corporation (URC), and the Uganda National Roads Authority (UNRA) are responsible for shaping Uganda\u2019s transport landscape. Water", "metadata": {"headings": [{"headings_0": {"content": "Uganda\u2019s Vision 2040 emphasizes the importance of the transport sector- particularly inland water transport, in fostering socio-economic development. The Ministry of Works and Transport (MoWT), Uganda Railways Corporation (URC), and the Uganda National Roads Authority (UNRA) are responsible for shaping Uganda\u2019s transport landscape. Water", "page": 169, "level": 4}}, {"headings_1": {"content": "4.1.5 VALUE FOR MONEY AUDIT ON THE PROVISION OF FERRY SERVICES BY MINISTRY OF WORKS AND TRANSPORT, UGANDA NATIONAL ROADS AUTHORITY AND UGANDA RAILWAYS CORPORATION", "page": 169, "level": 5}}], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "transport is a lifeline for many, connecting islands in lakes and bridging shores separated by rivers and lakes. \n169", "metadata": {"headings": [{"headings_0": {"content": "Uganda\u2019s Vision 2040 emphasizes the importance of the transport sector- particularly inland water transport, in fostering socio-economic development. The Ministry of Works and Transport (MoWT), Uganda Railways Corporation (URC), and the Uganda National Roads Authority (UNRA) are responsible for shaping Uganda\u2019s transport landscape. Water", "page": 169, "level": 4}}, {"headings_1": {"content": "4.1.5 VALUE FOR MONEY AUDIT ON THE PROVISION OF FERRY SERVICES BY MINISTRY OF WORKS AND TRANSPORT, UGANDA NATIONAL ROADS AUTHORITY AND UGANDA RAILWAYS CORPORATION", "page": 169, "level": 5}}, [{"headings_0": {"content": "Uganda\u2019s Vision 2040 emphasizes the importance of the transport sector- particularly inland water transport, in fostering socio-economic development. The Ministry of Works and Transport (MoWT), Uganda Railways Corporation (URC), and the Uganda National Roads Authority (UNRA) are responsible for shaping Uganda\u2019s transport landscape. Water", "page": 169, "level": 4}}, {"headings_1": {"content": "4.1.5 VALUE FOR MONEY AUDIT ON THE PROVISION OF FERRY SERVICES BY MINISTRY OF WORKS AND TRANSPORT, UGANDA NATIONAL ROADS AUTHORITY AND UGANDA RAILWAYS CORPORATION", "page": 169, "level": 5}}]], "page": 169, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "However, concerns about limited connectivity, ferry breakdowns, and makeshift boat use persist, with up to 5,000 deaths occurring annually on Lake Victoria alone, due to boat", "metadata": {"headings": [{"headings_0": {"content": "However, concerns about limited connectivity, ferry breakdowns, and makeshift boat use persist, with up to 5,000 deaths occurring annually on Lake Victoria alone, due to boat", "page": 170, "level": 4}}, {"headings_1": {"content": "Uganda\u2019s Vision 2040 emphasizes the importance of the transport sector- particularly inland water transport, in fostering socio-economic development. The Ministry of Works and Transport (MoWT), Uganda Railways Corporation (URC), and the Uganda National Roads Authority (UNRA) are responsible for shaping Uganda\u2019s transport landscape. Water", "page": 169, "level": 4}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "accidents.", "metadata": {"headings": [{"headings_0": {"content": "However, concerns about limited connectivity, ferry breakdowns, and makeshift boat use persist, with up to 5,000 deaths occurring annually on Lake Victoria alone, due to boat", "page": 170, "level": 4}}, {"headings_1": {"content": "Uganda\u2019s Vision 2040 emphasizes the importance of the transport sector- particularly inland water transport, in fostering socio-economic development. The Ministry of Works and Transport (MoWT), Uganda Railways Corporation (URC), and the Uganda National Roads Authority (UNRA) are responsible for shaping Uganda\u2019s transport landscape. Water", "page": 169, "level": 4}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In light of the above concerns, I undertook a Value for Money Audit whose overall", "metadata": {"headings": [{"headings_0": {"content": "In light of the above concerns, I undertook a Value for Money Audit whose overall", "page": 170, "level": 2}}, {"headings_1": {"content": "However, concerns about limited connectivity, ferry breakdowns, and makeshift boat use persist, with up to 5,000 deaths occurring annually on Lake Victoria alone, due to boat", "page": 170, "level": 4}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "objective was to evaluate government\u2019s efforts in the provision of ferry services in", "metadata": {"headings": [{"headings_0": {"content": "In light of the above concerns, I undertook a Value for Money Audit whose overall", "page": 170, "level": 2}}, {"headings_1": {"content": "However, concerns about limited connectivity, ferry breakdowns, and makeshift boat use persist, with up to 5,000 deaths occurring annually on Lake Victoria alone, due to boat", "page": 170, "level": 4}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 170, "level": 2}}, {"headings_1": {"content": "In light of the above concerns, I undertook a Value for Money Audit whose overall", "page": 170, "level": 2}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following positives:", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 170, "level": 2}}, {"headings_1": {"content": "In light of the above concerns, I undertook a Value for Money Audit whose overall", "page": 170, "level": 2}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 170, "level": 5}}, {"headings_1": {"content": "Uganda.", "page": 170, "level": 2}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There was an increase in the number of ferries operated by MoWT, UNRA, and URC from 14 in 2018/19 to 17 in 2023/22. Ferry capacity rose from 1,702 passengers in FY 2018/19 to 2,112 passengers in FY 2021/22, and the cargo capacity from 2,830 tonnes in FY 2018/19 to 4,390 tonnes in FY 2021/22. Of the 17 ferries, UNRA and MoWT run 15 ferries on inland water crossings in Uganda, while URC operates two ferries on Lake Victoria, linking Port Bell and Jinja Port (Uganda) with the ports of Kisumu (Kenya) and Mwanza (Tanzania).", "metadata": {"headings": [{"headings_0": {"content": "There was an increase in the number of ferries operated by MoWT, UNRA, and URC from 14 in 2018/19 to 17 in 2023/22. Ferry capacity rose from 1,702 passengers in FY 2018/19 to 2,112 passengers in FY 2021/22, and the cargo capacity from 2,830 tonnes in FY 2018/19 to 4,390 tonnes in FY 2021/22. Of the 17 ferries, UNRA and MoWT run 15 ferries on inland water crossings in Uganda, while URC operates two ferries on Lake Victoria, linking Port Bell and Jinja Port (Uganda) with the ports of Kisumu (Kenya) and Mwanza (Tanzania).", "page": 170, "level": 1}}, {"headings_1": {"content": "(i)", "page": 170, "level": 5}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ii) UNRA is currently undertaking the construction of 12 ferries which, when completed, are expected to increase the passenger and cargo carrying capacity by at least 1,570 passengers and 990 tonnes, and reach some of the currently unserved areas. \nHowever, I also noted that:", "metadata": {"headings": [{"headings_0": {"content": "There was an increase in the number of ferries operated by MoWT, UNRA, and URC from 14 in 2018/19 to 17 in 2023/22. Ferry capacity rose from 1,702 passengers in FY 2018/19 to 2,112 passengers in FY 2021/22, and the cargo capacity from 2,830 tonnes in FY 2018/19 to 4,390 tonnes in FY 2021/22. Of the 17 ferries, UNRA and MoWT run 15 ferries on inland water crossings in Uganda, while URC operates two ferries on Lake Victoria, linking Port Bell and Jinja Port (Uganda) with the ports of Kisumu (Kenya) and Mwanza (Tanzania).", "page": 170, "level": 1}}, {"headings_1": {"content": "(i)", "page": 170, "level": 5}}, [{"headings_0": {"content": "There was an increase in the number of ferries operated by MoWT, UNRA, and URC from 14 in 2018/19 to 17 in 2023/22. Ferry capacity rose from 1,702 passengers in FY 2018/19 to 2,112 passengers in FY 2021/22, and the cargo capacity from 2,830 tonnes in FY 2018/19 to 4,390 tonnes in FY 2021/22. Of the 17 ferries, UNRA and MoWT run 15 ferries on inland water crossings in Uganda, while URC operates two ferries on Lake Victoria, linking Port Bell and Jinja Port (Uganda) with the ports of Kisumu (Kenya) and Mwanza (Tanzania).", "page": 170, "level": 1}}, {"headings_1": {"content": "(i)", "page": 170, "level": 5}}]], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 170, "level": 5}}, {"headings_1": {"content": "There was an increase in the number of ferries operated by MoWT, UNRA, and URC from 14 in 2018/19 to 17 in 2023/22. Ferry capacity rose from 1,702 passengers in FY 2018/19 to 2,112 passengers in FY 2021/22, and the cargo capacity from 2,830 tonnes in FY 2018/19 to 4,390 tonnes in FY 2021/22. Of the 17 ferries, UNRA and MoWT run 15 ferries on inland water crossings in Uganda, while URC operates two ferries on Lake Victoria, linking Port Bell and Jinja Port (Uganda) with the ports of Kisumu (Kenya) and Mwanza (Tanzania).", "page": 170, "level": 1}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Although the number of ferries has been increasing in terms of passenger and cargo capacity, the current ferry services in Uganda still fall short of demand, and", "metadata": {"headings": [{"headings_0": {"content": "Although the number of ferries has been increasing in terms of passenger and cargo capacity, the current ferry services in Uganda still fall short of demand, and", "page": 170, "level": 4}}, {"headings_1": {"content": "(i)", "page": 170, "level": 5}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "some of the populace is still not reached by the existing ferry routes, limiting their ability to safely access important services.", "metadata": {"headings": [{"headings_0": {"content": "Although the number of ferries has been increasing in terms of passenger and cargo capacity, the current ferry services in Uganda still fall short of demand, and", "page": 170, "level": 4}}, {"headings_1": {"content": "(i)", "page": 170, "level": 5}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 170, "level": 5}}, {"headings_1": {"content": "Although the number of ferries has been increasing in terms of passenger and cargo capacity, the current ferry services in Uganda still fall short of demand, and", "page": 170, "level": 4}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ferry support infrastructure was also inadequate. No single ferry had in place all", "metadata": {"headings": [{"headings_0": {"content": "Ferry support infrastructure was also inadequate. No single ferry had in place all", "page": 170, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 170, "level": 5}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the minimum requisite infrastructure to support provision of ferry services as at", "metadata": {"headings": [{"headings_0": {"content": "Ferry support infrastructure was also inadequate. No single ferry had in place all", "page": 170, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 170, "level": 5}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the time of audit. Specifically, no ferries had docking sites that incorporated high", "metadata": {"headings": [{"headings_0": {"content": "the time of audit. Specifically, no ferries had docking sites that incorporated high", "page": 170, "level": 2}}, {"headings_1": {"content": "Ferry support infrastructure was also inadequate. No single ferry had in place all", "page": 170, "level": 2}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and low water levels. \n(iii) For the period under review, MoWT, UNRA and URC had not come up with", "metadata": {"headings": [{"headings_0": {"content": "the time of audit. Specifically, no ferries had docking sites that incorporated high", "page": 170, "level": 2}}, {"headings_1": {"content": "Ferry support infrastructure was also inadequate. No single ferry had in place all", "page": 170, "level": 2}}, [{"headings_0": {"content": "the time of audit. Specifically, no ferries had docking sites that incorporated high", "page": 170, "level": 2}}, {"headings_1": {"content": "Ferry support infrastructure was also inadequate. No single ferry had in place all", "page": 170, "level": 2}}]], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "comprehensive, countrywide plans for the provision of ferry services in Uganda. This led to gaps in demand projection and needs assessment, unclear basis for", "metadata": {"headings": [{"headings_0": {"content": "comprehensive, countrywide plans for the provision of ferry services in Uganda. This led to gaps in demand projection and needs assessment, unclear basis for", "page": 170, "level": 4}}, {"headings_1": {"content": "the time of audit. Specifically, no ferries had docking sites that incorporated high", "page": 170, "level": 2}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "establishment/ prioritisation of ferry routes, failure to establish appropriate ferry support infrastructure, and gaps in ferry designs.", "metadata": {"headings": [{"headings_0": {"content": "comprehensive, countrywide plans for the provision of ferry services in Uganda. This led to gaps in demand projection and needs assessment, unclear basis for", "page": 170, "level": 4}}, {"headings_1": {"content": "the time of audit. Specifically, no ferries had docking sites that incorporated high", "page": 170, "level": 2}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 170, "level": 5}}, {"headings_1": {"content": "comprehensive, countrywide plans for the provision of ferry services in Uganda. This led to gaps in demand projection and needs assessment, unclear basis for", "page": 170, "level": 4}}], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UNRA and MoWT failed to meet their passenger transportation targets. Only 14.1 million out of the planned 27.5 million passengers were transported by their ferries in the period under review owing to ferry downtime arising from submersion of landing sites due to rising water levels, breakdown of ferries and Covid-19 restrictions. \n170", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 170, "level": 5}}, {"headings_1": {"content": "comprehensive, countrywide plans for the provision of ferry services in Uganda. This led to gaps in demand projection and needs assessment, unclear basis for", "page": 170, "level": 4}}, [{"headings_0": {"content": "(iv)", "page": 170, "level": 5}}, {"headings_1": {"content": "comprehensive, countrywide plans for the provision of ferry services in Uganda. This led to gaps in demand projection and needs assessment, unclear basis for", "page": 170, "level": 4}}]], "page": 170, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 171, "level": 5}}, {"headings_1": {"content": "(iv)", "page": 170, "level": 5}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The average cost of transporting each passenger for one kilometre on UNRA-", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 171, "level": 5}}, {"headings_1": {"content": "(iv)", "page": 170, "level": 5}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "operated ferries ranged from UGX. 324 \u2013 UGX. 1,629, compared to UGX. 2,080 \u2013 UGX. 4,041 on the government funded but privately operated ferries supervised", "metadata": {"headings": [{"headings_0": {"content": "operated ferries ranged from UGX. 324 \u2013 UGX. 1,629, compared to UGX. 2,080 \u2013 UGX. 4,041 on the government funded but privately operated ferries supervised", "page": 171, "level": 4}}, {"headings_1": {"content": "(v)", "page": 171, "level": 5}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "by Ministry of Works and Transport. For KIS-operated ferries, a contract signed", "metadata": {"headings": [{"headings_0": {"content": "operated ferries ranged from UGX. 324 \u2013 UGX. 1,629, compared to UGX. 2,080 \u2013 UGX. 4,041 on the government funded but privately operated ferries supervised", "page": 171, "level": 4}}, {"headings_1": {"content": "(v)", "page": 171, "level": 5}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "with the government of Uganda requires them to undertake a fixed number of", "metadata": {"headings": [{"headings_0": {"content": "with the government of Uganda requires them to undertake a fixed number of", "page": 171, "level": 2}}, {"headings_1": {"content": "operated ferries ranged from UGX. 324 \u2013 UGX. 1,629, compared to UGX. 2,080 \u2013 UGX. 4,041 on the government funded but privately operated ferries supervised", "page": 171, "level": 4}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "trips per day (at least 16), regardless of the passenger traffic, resulting in inefficiencies. \n(vi) I also noted that in some instances, ferries operated without seaworthiness certificates, insurance, adequately qualified staff, rescue boats, or accessibility for", "metadata": {"headings": [{"headings_0": {"content": "with the government of Uganda requires them to undertake a fixed number of", "page": 171, "level": 2}}, {"headings_1": {"content": "operated ferries ranged from UGX. 324 \u2013 UGX. 1,629, compared to UGX. 2,080 \u2013 UGX. 4,041 on the government funded but privately operated ferries supervised", "page": 171, "level": 4}}, [{"headings_0": {"content": "with the government of Uganda requires them to undertake a fixed number of", "page": 171, "level": 2}}, {"headings_1": {"content": "operated ferries ranged from UGX. 324 \u2013 UGX. 1,629, compared to UGX. 2,080 \u2013 UGX. 4,041 on the government funded but privately operated ferries supervised", "page": 171, "level": 4}}]], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "persons with disabilities. These safety and accessibility gaps could result in exclusion of PWDs, loss of lives and/or financial loss to government in case of", "metadata": {"headings": [{"headings_0": {"content": "persons with disabilities. These safety and accessibility gaps could result in exclusion of PWDs, loss of lives and/or financial loss to government in case of", "page": 171, "level": 4}}, {"headings_1": {"content": "with the government of Uganda requires them to undertake a fixed number of", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "accidents. \n(vii) There were instances of delayed servicing of engines of UNRA vessels including", "metadata": {"headings": [{"headings_0": {"content": "persons with disabilities. These safety and accessibility gaps could result in exclusion of PWDs, loss of lives and/or financial loss to government in case of", "page": 171, "level": 4}}, {"headings_1": {"content": "with the government of Uganda requires them to undertake a fixed number of", "page": 171, "level": 2}}, [{"headings_0": {"content": "persons with disabilities. These safety and accessibility gaps could result in exclusion of PWDs, loss of lives and/or financial loss to government in case of", "page": 171, "level": 4}}, {"headings_1": {"content": "with the government of Uganda requires them to undertake a fixed number of", "page": 171, "level": 2}}]], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "MV Sigulu, Masindi Port ferry, Laropi ferry, and Kyoga II ferry. In addition, some engines had non-functional running metres e.g., Laropi ferry, MV Obongi, Kyoga", "metadata": {"headings": [{"headings_0": {"content": "MV Sigulu, Masindi Port ferry, Laropi ferry, and Kyoga II ferry. In addition, some engines had non-functional running metres e.g., Laropi ferry, MV Obongi, Kyoga", "page": 171, "level": 4}}, {"headings_1": {"content": "persons with disabilities. These safety and accessibility gaps could result in exclusion of PWDs, loss of lives and/or financial loss to government in case of", "page": 171, "level": 4}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I ferry, Nakiwogo ferry, and Masindi Port ferry where servicing was approximated.", "metadata": {"headings": [{"headings_0": {"content": "MV Sigulu, Masindi Port ferry, Laropi ferry, and Kyoga II ferry. In addition, some engines had non-functional running metres e.g., Laropi ferry, MV Obongi, Kyoga", "page": 171, "level": 4}}, {"headings_1": {"content": "persons with disabilities. These safety and accessibility gaps could result in exclusion of PWDs, loss of lives and/or financial loss to government in case of", "page": 171, "level": 4}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "This made it difficult to accurately track the engine running hours.", "metadata": {"headings": [{"headings_0": {"content": "This made it difficult to accurately track the engine running hours.", "page": 171, "level": 2}}, {"headings_1": {"content": "MV Sigulu, Masindi Port ferry, Laropi ferry, and Kyoga II ferry. In addition, some engines had non-functional running metres e.g., Laropi ferry, MV Obongi, Kyoga", "page": 171, "level": 4}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(viii) UNRA did not have a standardised system for documenting and reporting on supervision and monitoring undertaken, making it difficult to track and analyse performance. \n(ix) There was no coordination framework in place to ensure that the different implementing agencies i.e., MoWT, UNRA and URC were aligned in their planning,", "metadata": {"headings": [{"headings_0": {"content": "This made it difficult to accurately track the engine running hours.", "page": 171, "level": 2}}, {"headings_1": {"content": "MV Sigulu, Masindi Port ferry, Laropi ferry, and Kyoga II ferry. In addition, some engines had non-functional running metres e.g., Laropi ferry, MV Obongi, Kyoga", "page": 171, "level": 4}}, [{"headings_0": {"content": "This made it difficult to accurately track the engine running hours.", "page": 171, "level": 2}}, {"headings_1": {"content": "MV Sigulu, Masindi Port ferry, Laropi ferry, and Kyoga II ferry. In addition, some engines had non-functional running metres e.g., Laropi ferry, MV Obongi, Kyoga", "page": 171, "level": 4}}]], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "budgeting, and implementation of ferry-related activities. This results in haphazard", "metadata": {"headings": [{"headings_0": {"content": "budgeting, and implementation of ferry-related activities. This results in haphazard", "page": 171, "level": 2}}, {"headings_1": {"content": "This made it difficult to accurately track the engine running hours.", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "planning and implementation of activities, which may result in inefficiencies.", "metadata": {"headings": [{"headings_0": {"content": "budgeting, and implementation of ferry-related activities. This results in haphazard", "page": 171, "level": 2}}, {"headings_1": {"content": "This made it difficult to accurately track the engine running hours.", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer MoWT, UNRA and URC to;", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer MoWT, UNRA and URC to;", "page": 171, "level": 2}}, {"headings_1": {"content": "budgeting, and implementation of ferry-related activities. This results in haphazard", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "metadata": {"headings": [{"headings_0": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer MoWT, UNRA and URC to;", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "assessment, demand projection, cost implication) to inform prioritization and optimization of ferry service provision. \n", "metadata": {"headings": [{"headings_0": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer MoWT, UNRA and URC to;", "page": 171, "level": 2}}, [{"headings_0": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer MoWT, UNRA and URC to;", "page": 171, "level": 2}}]], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. Regularly assess and compare efficiency of ferries across Uganda to identify opportunities for improvement or optimization", "metadata": {"headings": [{"headings_0": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer MoWT, UNRA and URC to;", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer MoWT, UNRA and URC to;", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3. Put in place adequate ferry support infrastructure at all landing sites to ensure smooth, efficient and dignified ferry service provision.", "metadata": {"headings": [{"headings_0": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer MoWT, UNRA and URC to;", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "metadata": {"headings": [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}, {"headings_1": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "landing sites in order to prevent disruption of services due to fluctuating water levels. \n", "metadata": {"headings": [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}, {"headings_1": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}, [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}, {"headings_1": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}]], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5. MoWT should re-negotiate terms with private ferry operators in order to obtain more favourable rates for passenger transportation per kilometre.", "metadata": {"headings": [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}, {"headings_1": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "171", "metadata": {"headings": [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}, {"headings_1": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6. Regularly maintain and repair ferries and landing sites and develop contingency plans to reduce the number of breakdowns and mitigate the effects of unexpected events, such as the Covid-19 pandemic.", "metadata": {"headings": [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}, {"headings_1": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}, {"headings_1": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}, [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}, {"headings_1": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}]], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "7. Work with the Ministry of Education and Sports to establish training institutes for", "metadata": {"headings": [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}, {"headings_1": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Marine Vessel Operators in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Marine Vessel Operators in Uganda.", "page": 172, "level": 2}}, {"headings_1": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and", "metadata": {"headings": [{"headings_0": {"content": "8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and", "page": 172, "level": 2}}, {"headings_1": {"content": "Marine Vessel Operators in Uganda.", "page": 172, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "insurance cover in order to guarantee passenger safety. \n", "metadata": {"headings": [{"headings_0": {"content": "8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and", "page": 172, "level": 2}}, {"headings_1": {"content": "Marine Vessel Operators in Uganda.", "page": 172, "level": 2}}, [{"headings_0": {"content": "8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and", "page": 172, "level": 2}}, {"headings_1": {"content": "Marine Vessel Operators in Uganda.", "page": 172, "level": 2}}]], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "9. Provide options to ease access for persons with disabilities to ferries.", "metadata": {"headings": [{"headings_0": {"content": "8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and", "page": 172, "level": 2}}, {"headings_1": {"content": "Marine Vessel Operators in Uganda.", "page": 172, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and", "page": 172, "level": 2}}, {"headings_1": {"content": "Marine Vessel Operators in Uganda.", "page": 172, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "10. Standardise and enforce documentation of findings and agreed action points from supervision and monitoring visits to ferries and ferry landing sites.", "metadata": {"headings": [{"headings_0": {"content": "8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and", "page": 172, "level": 2}}, {"headings_1": {"content": "Marine Vessel Operators in Uganda.", "page": 172, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "11. Develop a coordination framework to indicate the roles, responsibilities and", "metadata": {"headings": [{"headings_0": {"content": "11. Develop a coordination framework to indicate the roles, responsibilities and", "page": 172, "level": 2}}, {"headings_1": {"content": "8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and", "page": 172, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "expected outputs of each player in provision of ferry services in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "11. Develop a coordination framework to indicate the roles, responsibilities and", "page": 172, "level": 2}}, {"headings_1": {"content": "8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and", "page": 172, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "CONCLUSION", "page": 172, "level": 5}}, {"headings_1": {"content": "11. Develop a coordination framework to indicate the roles, responsibilities and", "page": 172, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Government has made impressive progress in efforts to provide ferry services to Ugandans through the Ministry of Works and Transport (MoWT), Uganda National Roads Authority (UNRA), and Uganda Railways Corporation (URC).", "metadata": {"headings": [{"headings_0": {"content": "CONCLUSION", "page": 172, "level": 5}}, {"headings_1": {"content": "11. Develop a coordination framework to indicate the roles, responsibilities and", "page": 172, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "However, loopholes persist that have an impact on the efficiency, safety, and accessibility of ferry services. The current ferry capacity is insufficient to fulfil demand, leaving certain locations underserved. Inadequate ferry support infrastructure exacerbates these issues, restricting public access to key services. The MoWT, UNRA, and URC lack comprehensive", "metadata": {"headings": [{"headings_0": {"content": "However, loopholes persist that have an impact on the efficiency, safety, and accessibility of ferry services. The current ferry capacity is insufficient to fulfil demand, leaving certain locations underserved. Inadequate ferry support infrastructure exacerbates these issues, restricting public access to key services. The MoWT, UNRA, and URC lack comprehensive", "page": 172, "level": 4}}, {"headings_1": {"content": "CONCLUSION", "page": 172, "level": 5}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "nationwide plans for ferry services and as a result, there are gaps in demand projection, route prioritisation, and ferry support infrastructure.", "metadata": {"headings": [{"headings_0": {"content": "However, loopholes persist that have an impact on the efficiency, safety, and accessibility of ferry services. The current ferry capacity is insufficient to fulfil demand, leaving certain locations underserved. Inadequate ferry support infrastructure exacerbates these issues, restricting public access to key services. The MoWT, UNRA, and URC lack comprehensive", "page": 172, "level": 4}}, {"headings_1": {"content": "CONCLUSION", "page": 172, "level": 5}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UNRA and MoWT failed to achieve passenger transport targets due to disruptions like rising water levels, ferry breakdowns, and Covid-19 restrictions. Absence of effective contingency plans left passengers stranded. Cost efficiency was observed in ferries", "metadata": {"headings": [{"headings_0": {"content": "UNRA and MoWT failed to achieve passenger transport targets due to disruptions like rising water levels, ferry breakdowns, and Covid-19 restrictions. Absence of effective contingency plans left passengers stranded. Cost efficiency was observed in ferries", "page": 172, "level": 4}}, {"headings_1": {"content": "However, loopholes persist that have an impact on the efficiency, safety, and accessibility of ferry services. The current ferry capacity is insufficient to fulfil demand, leaving certain locations underserved. Inadequate ferry support infrastructure exacerbates these issues, restricting public access to key services. The MoWT, UNRA, and URC lack comprehensive", "page": 172, "level": 4}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "covering longer distances or carrying more passengers, with inherent inefficiencies noted in the contract between government and KIS. Staffing shortages and inadequate training affect ferry operations, leading to burnout and safety concerns. Safety and accessibility gaps were identified in ferry operations, risking accidents, financial losses, and exclusion of persons with disabilities.", "metadata": {"headings": [{"headings_0": {"content": "UNRA and MoWT failed to achieve passenger transport targets due to disruptions like rising water levels, ferry breakdowns, and Covid-19 restrictions. Absence of effective contingency plans left passengers stranded. Cost efficiency was observed in ferries", "page": 172, "level": 4}}, {"headings_1": {"content": "However, loopholes persist that have an impact on the efficiency, safety, and accessibility of ferry services. The current ferry capacity is insufficient to fulfil demand, leaving certain locations underserved. Inadequate ferry support infrastructure exacerbates these issues, restricting public access to key services. The MoWT, UNRA, and URC lack comprehensive", "page": 172, "level": 4}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Issues such as delayed servicing, inadequate maintenance, and subpar equipment care endanger ferry equipment integrity and passenger safety. UNRA\u2019s lack of standardized monitoring and supervision reporting impedes performance analysis. Moreover, the absence of a coordination framework among implementing agencies (MoWT, UNRA, URC)", "metadata": {"headings": [{"headings_0": {"content": "Issues such as delayed servicing, inadequate maintenance, and subpar equipment care endanger ferry equipment integrity and passenger safety. UNRA\u2019s lack of standardized monitoring and supervision reporting impedes performance analysis. Moreover, the absence of a coordination framework among implementing agencies (MoWT, UNRA, URC)", "page": 172, "level": 4}}, {"headings_1": {"content": "UNRA and MoWT failed to achieve passenger transport targets due to disruptions like rising water levels, ferry breakdowns, and Covid-19 restrictions. Absence of effective contingency plans left passengers stranded. Cost efficiency was observed in ferries", "page": 172, "level": 4}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "results in disjointed planning and implementation, which may result in inefficiencies. Addressing these concerns is paramount to ensuring reliable, safe, and inclusive ferry", "metadata": {"headings": [{"headings_0": {"content": "Issues such as delayed servicing, inadequate maintenance, and subpar equipment care endanger ferry equipment integrity and passenger safety. UNRA\u2019s lack of standardized monitoring and supervision reporting impedes performance analysis. Moreover, the absence of a coordination framework among implementing agencies (MoWT, UNRA, URC)", "page": 172, "level": 4}}, {"headings_1": {"content": "UNRA and MoWT failed to achieve passenger transport targets due to disruptions like rising water levels, ferry breakdowns, and Covid-19 restrictions. Absence of effective contingency plans left passengers stranded. Cost efficiency was observed in ferries", "page": 172, "level": 4}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "services in Uganda, and it is hoped that implementation of the audit recommendations", "metadata": {"headings": [{"headings_0": {"content": "services in Uganda, and it is hoped that implementation of the audit recommendations", "page": 172, "level": 2}}, {"headings_1": {"content": "Issues such as delayed servicing, inadequate maintenance, and subpar equipment care endanger ferry equipment integrity and passenger safety. UNRA\u2019s lack of standardized monitoring and supervision reporting impedes performance analysis. Moreover, the absence of a coordination framework among implementing agencies (MoWT, UNRA, URC)", "page": 172, "level": 4}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "will contribute to this. \n172", "metadata": {"headings": [{"headings_0": {"content": "services in Uganda, and it is hoped that implementation of the audit recommendations", "page": 172, "level": 2}}, {"headings_1": {"content": "Issues such as delayed servicing, inadequate maintenance, and subpar equipment care endanger ferry equipment integrity and passenger safety. UNRA\u2019s lack of standardized monitoring and supervision reporting impedes performance analysis. Moreover, the absence of a coordination framework among implementing agencies (MoWT, UNRA, URC)", "page": 172, "level": 4}}, [{"headings_0": {"content": "services in Uganda, and it is hoped that implementation of the audit recommendations", "page": 172, "level": 2}}, {"headings_1": {"content": "Issues such as delayed servicing, inadequate maintenance, and subpar equipment care endanger ferry equipment integrity and passenger safety. UNRA\u2019s lack of standardized monitoring and supervision reporting impedes performance analysis. Moreover, the absence of a coordination framework among implementing agencies (MoWT, UNRA, URC)", "page": 172, "level": 4}}]], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.6 FOLLOW-UP REPORT ON THE STATUS OF IMPLEMENTATION OF AUDIT RECOMMENDATIONS OF THE VALUE FOR MONEY AUDIT ON THE UGANDA REPRODUCTIVE MATERNAL AND CHILD HEALTH SERVICES IMPROVEMENT PROJECT [URMCHIP] BY THE MINISTRY OF HEALTH", "metadata": {"headings": [{"headings_0": {"content": "4.1.6 FOLLOW-UP REPORT ON THE STATUS OF IMPLEMENTATION OF AUDIT RECOMMENDATIONS OF THE VALUE FOR MONEY AUDIT ON THE UGANDA REPRODUCTIVE MATERNAL AND CHILD HEALTH SERVICES IMPROVEMENT PROJECT [URMCHIP] BY THE MINISTRY OF HEALTH", "page": 173, "level": 5}}, {"headings_1": {"content": "services in Uganda, and it is hoped that implementation of the audit recommendations", "page": 172, "level": 2}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In December 2021, the Office of the Auditor General issued a report on the", "metadata": {"headings": [{"headings_0": {"content": "In December 2021, the Office of the Auditor General issued a report on the", "page": 173, "level": 2}}, {"headings_1": {"content": "4.1.6 FOLLOW-UP REPORT ON THE STATUS OF IMPLEMENTATION OF AUDIT RECOMMENDATIONS OF THE VALUE FOR MONEY AUDIT ON THE UGANDA REPRODUCTIVE MATERNAL AND CHILD HEALTH SERVICES IMPROVEMENT PROJECT [URMCHIP] BY THE MINISTRY OF HEALTH", "page": 173, "level": 5}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Implementation of the Uganda Reproductive Maternal Child Health Services and", "metadata": {"headings": [{"headings_0": {"content": "In December 2021, the Office of the Auditor General issued a report on the", "page": 173, "level": 2}}, {"headings_1": {"content": "4.1.6 FOLLOW-UP REPORT ON THE STATUS OF IMPLEMENTATION OF AUDIT RECOMMENDATIONS OF THE VALUE FOR MONEY AUDIT ON THE UGANDA REPRODUCTIVE MATERNAL AND CHILD HEALTH SERVICES IMPROVEMENT PROJECT [URMCHIP] BY THE MINISTRY OF HEALTH", "page": 173, "level": 5}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Improvement Project by the Ministry of Health (URMCHSIP) and submitted the report to Parliament. Key issues noted and recommendations made in the said report related to the performance of the Results Based Financing (RBF) Program, the Scholarship program,", "metadata": {"headings": [{"headings_0": {"content": "Improvement Project by the Ministry of Health (URMCHSIP) and submitted the report to Parliament. Key issues noted and recommendations made in the said report related to the performance of the Results Based Financing (RBF) Program, the Scholarship program,", "page": 173, "level": 4}}, {"headings_1": {"content": "In December 2021, the Office of the Auditor General issued a report on the", "page": 173, "level": 2}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "delays in procurement of medicines, procurement of medical equipment and construction of maternity units, birth and death notifications at health facilities, among others. \nThe Financing Agreement between the Government of Uganda and World Bank required", "metadata": {"headings": [{"headings_0": {"content": "Improvement Project by the Ministry of Health (URMCHSIP) and submitted the report to Parliament. Key issues noted and recommendations made in the said report related to the performance of the Results Based Financing (RBF) Program, the Scholarship program,", "page": 173, "level": 4}}, {"headings_1": {"content": "In December 2021, the Office of the Auditor General issued a report on the", "page": 173, "level": 2}}, [{"headings_0": {"content": "Improvement Project by the Ministry of Health (URMCHSIP) and submitted the report to Parliament. Key issues noted and recommendations made in the said report related to the performance of the Results Based Financing (RBF) Program, the Scholarship program,", "page": 173, "level": 4}}, {"headings_1": {"content": "In December 2021, the Office of the Auditor General issued a report on the", "page": 173, "level": 2}}]], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "undertaking two Value for Money Audits over the project lifetime. Accordingly, the Auditor General conducted a Follow-up to examine the corrective actions taken by the Ministry of Health to adequately address the recommendations, remedy the underlying problems that", "metadata": {"headings": [{"headings_0": {"content": "undertaking two Value for Money Audits over the project lifetime. Accordingly, the Auditor General conducted a Follow-up to examine the corrective actions taken by the Ministry of Health to adequately address the recommendations, remedy the underlying problems that", "page": 173, "level": 4}}, {"headings_1": {"content": "Improvement Project by the Ministry of Health (URMCHSIP) and submitted the report to Parliament. Key issues noted and recommendations made in the said report related to the performance of the Results Based Financing (RBF) Program, the Scholarship program,", "page": 173, "level": 4}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "were identified during the previous audit, and report any new developments to project", "metadata": {"headings": [{"headings_0": {"content": "undertaking two Value for Money Audits over the project lifetime. Accordingly, the Auditor General conducted a Follow-up to examine the corrective actions taken by the Ministry of Health to adequately address the recommendations, remedy the underlying problems that", "page": 173, "level": 4}}, {"headings_1": {"content": "Improvement Project by the Ministry of Health (URMCHSIP) and submitted the report to Parliament. Key issues noted and recommendations made in the said report related to the performance of the Results Based Financing (RBF) Program, the Scholarship program,", "page": 173, "level": 4}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "closure on 30th September 2023. An impact study will be undertaken in the coming year", "metadata": {"headings": [{"headings_0": {"content": "closure on 30th September 2023. An impact study will be undertaken in the coming year", "page": 173, "level": 2}}, {"headings_1": {"content": "undertaking two Value for Money Audits over the project lifetime. Accordingly, the Auditor General conducted a Follow-up to examine the corrective actions taken by the Ministry of Health to adequately address the recommendations, remedy the underlying problems that", "page": 173, "level": 4}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to assess impact of the project. \nThe audit covered an assessment of MoH management\u2019s remedial actions on the recommendations of the interim audit for the three financial years starting 2017/18 when the project became effective to 2019/20 The follow-up hence evaluated progress made in implementing audit recommendations from 2021 to-date.", "metadata": {"headings": [{"headings_0": {"content": "closure on 30th September 2023. An impact study will be undertaken in the coming year", "page": 173, "level": 2}}, {"headings_1": {"content": "undertaking two Value for Money Audits over the project lifetime. Accordingly, the Auditor General conducted a Follow-up to examine the corrective actions taken by the Ministry of Health to adequately address the recommendations, remedy the underlying problems that", "page": 173, "level": 4}}, [{"headings_0": {"content": "closure on 30th September 2023. An impact study will be undertaken in the coming year", "page": 173, "level": 2}}, {"headings_1": {"content": "undertaking two Value for Money Audits over the project lifetime. Accordingly, the Auditor General conducted a Follow-up to examine the corrective actions taken by the Ministry of Health to adequately address the recommendations, remedy the underlying problems that", "page": 173, "level": 4}}]], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "It was noted that the MoH had made efforts to implement the Auditor General\u2019s", "metadata": {"headings": [{"headings_0": {"content": "It was noted that the MoH had made efforts to implement the Auditor General\u2019s", "page": 173, "level": 2}}, {"headings_1": {"content": "closure on 30th September 2023. An impact study will be undertaken in the coming year", "page": 173, "level": 2}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "recommendations, resulting into improvements in the performance of the project. Out of", "metadata": {"headings": [{"headings_0": {"content": "It was noted that the MoH had made efforts to implement the Auditor General\u2019s", "page": 173, "level": 2}}, {"headings_1": {"content": "closure on 30th September 2023. An impact study will be undertaken in the coming year", "page": 173, "level": 2}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the 10 key audit recommendations made in the Auditor General\u2019s report of 2021,", "metadata": {"headings": [{"headings_0": {"content": "the 10 key audit recommendations made in the Auditor General\u2019s report of 2021,", "page": 173, "level": 2}}, {"headings_1": {"content": "It was noted that the MoH had made efforts to implement the Auditor General\u2019s", "page": 173, "level": 2}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 4 (40%) were fully implemented;\n- 4 (40%) were partially implemented and;\n- 2 (20%) of the recommendations were not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "the 10 key audit recommendations made in the Auditor General\u2019s report of 2021,", "page": 173, "level": 2}}, {"headings_1": {"content": "It was noted that the MoH had made efforts to implement the Auditor General\u2019s", "page": 173, "level": 2}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the 10 key audit recommendations made in the Auditor General\u2019s report of 2021,", "page": 173, "level": 2}}, {"headings_1": {"content": "It was noted that the MoH had made efforts to implement the Auditor General\u2019s", "page": 173, "level": 2}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "A summary of the status is presented in the Figure below.", "metadata": {"headings": [{"headings_0": {"content": "A summary of the status is presented in the Figure below.", "page": 173, "level": 2}}, {"headings_1": {"content": "the 10 key audit recommendations made in the Auditor General\u2019s report of 2021,", "page": 173, "level": 2}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Figure 3: Summarised status of implementation of audit recommendations", "metadata": {"headings": [{"headings_0": {"content": "Figure 3: Summarised status of implementation of audit recommendations", "page": 173, "level": 2}}, {"headings_1": {"content": "A summary of the status is presented in the Figure below.", "page": 173, "level": 2}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Fully Implemented \nPartially Implemented", "metadata": {"headings": [{"headings_0": {"content": "Figure 3: Summarised status of implementation of audit recommendations", "page": 173, "level": 2}}, {"headings_1": {"content": "A summary of the status is presented in the Figure below.", "page": 173, "level": 2}}, [{"headings_0": {"content": "Figure 3: Summarised status of implementation of audit recommendations", "page": 173, "level": 2}}, {"headings_1": {"content": "A summary of the status is presented in the Figure below.", "page": 173, "level": 2}}]], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Statusof", "metadata": {"headings": [{"headings_0": {"content": "Statusof", "page": 173, "level": 4}}, {"headings_1": {"content": "Figure 3: Summarised status of implementation of audit recommendations", "page": 173, "level": 2}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Not Implemented", "metadata": {"headings": [{"headings_0": {"content": "Statusof", "page": 173, "level": 4}}, {"headings_1": {"content": "Figure 3: Summarised status of implementation of audit recommendations", "page": 173, "level": 2}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}, {"headings_1": {"content": "Statusof", "page": 173, "level": 4}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "0 1 2 3 4 5 \nSource: OAG verification of MoH responses \nNumber of Audit Recommendations \n173 \nI noted a number of achievements and areas of improvement as follows:", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}, {"headings_1": {"content": "Statusof", "page": 173, "level": 4}}, [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}, {"headings_1": {"content": "Statusof", "page": 173, "level": 4}}], [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}, {"headings_1": {"content": "Statusof", "page": 173, "level": 4}}], [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}, {"headings_1": {"content": "Statusof", "page": 173, "level": 4}}], [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}, {"headings_1": {"content": "Statusof", "page": 173, "level": 4}}]], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "1. There is significant improvement in Maternal and child health indicators such as: mothers delivering under skilled care at a health facility, pregnant mothers seeking antenatal care, uptake of post-natal family planning, immunization of children", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}, {"headings_1": {"content": "Statusof", "page": 173, "level": 4}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}, {"headings_1": {"content": "Statusof", "page": 173, "level": 4}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "under age 5, and the registration of births and deaths by NIRA. However, between January 2022 \u2013 June 2023 (1 \u00bd) years, no interventions were made thereby impairing any progress earlier registered on the indicators above. With exhaustion of the Result-Based Financing (RBF) funding component, sustainability of the", "metadata": {"headings": [{"headings_0": {"content": "under age 5, and the registration of births and deaths by NIRA. However, between January 2022 \u2013 June 2023 (1 \u00bd) years, no interventions were made thereby impairing any progress earlier registered on the indicators above. With exhaustion of the Result-Based Financing (RBF) funding component, sustainability of the", "page": 174, "level": 4}}, {"headings_1": {"content": "Implementation", "page": 173, "level": 4}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "attained success has remained a challenge within the implementing districts. \n", "metadata": {"headings": [{"headings_0": {"content": "under age 5, and the registration of births and deaths by NIRA. However, between January 2022 \u2013 June 2023 (1 \u00bd) years, no interventions were made thereby impairing any progress earlier registered on the indicators above. With exhaustion of the Result-Based Financing (RBF) funding component, sustainability of the", "page": 174, "level": 4}}, {"headings_1": {"content": "Implementation", "page": 173, "level": 4}}, [{"headings_0": {"content": "under age 5, and the registration of births and deaths by NIRA. However, between January 2022 \u2013 June 2023 (1 \u00bd) years, no interventions were made thereby impairing any progress earlier registered on the indicators above. With exhaustion of the Result-Based Financing (RBF) funding component, sustainability of the", "page": 174, "level": 4}}, {"headings_1": {"content": "Implementation", "page": 173, "level": 4}}]], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. The Ministry finalised the development and roll out of the digitalised invoicing", "metadata": {"headings": [{"headings_0": {"content": "under age 5, and the registration of births and deaths by NIRA. However, between January 2022 \u2013 June 2023 (1 \u00bd) years, no interventions were made thereby impairing any progress earlier registered on the indicators above. With exhaustion of the Result-Based Financing (RBF) funding component, sustainability of the", "page": 174, "level": 4}}, {"headings_1": {"content": "Implementation", "page": 173, "level": 4}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "system for RBF in January 2022 to ease the process of verifying Health facility", "metadata": {"headings": [{"headings_0": {"content": "system for RBF in January 2022 to ease the process of verifying Health facility", "page": 174, "level": 2}}, {"headings_1": {"content": "under age 5, and the registration of births and deaths by NIRA. However, between January 2022 \u2013 June 2023 (1 \u00bd) years, no interventions were made thereby impairing any progress earlier registered on the indicators above. With exhaustion of the Result-Based Financing (RBF) funding component, sustainability of the", "page": 174, "level": 4}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "outputs and RBF invoices. \n", "metadata": {"headings": [{"headings_0": {"content": "system for RBF in January 2022 to ease the process of verifying Health facility", "page": 174, "level": 2}}, {"headings_1": {"content": "under age 5, and the registration of births and deaths by NIRA. However, between January 2022 \u2013 June 2023 (1 \u00bd) years, no interventions were made thereby impairing any progress earlier registered on the indicators above. With exhaustion of the Result-Based Financing (RBF) funding component, sustainability of the", "page": 174, "level": 4}}, [{"headings_0": {"content": "system for RBF in January 2022 to ease the process of verifying Health facility", "page": 174, "level": 2}}, {"headings_1": {"content": "under age 5, and the registration of births and deaths by NIRA. However, between January 2022 \u2013 June 2023 (1 \u00bd) years, no interventions were made thereby impairing any progress earlier registered on the indicators above. With exhaustion of the Result-Based Financing (RBF) funding component, sustainability of the", "page": 174, "level": 4}}]], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3. The Ministry signed contracts for renovation and construction of 81 maternity units", "metadata": {"headings": [{"headings_0": {"content": "system for RBF in January 2022 to ease the process of verifying Health facility", "page": 174, "level": 2}}, {"headings_1": {"content": "under age 5, and the registration of births and deaths by NIRA. However, between January 2022 \u2013 June 2023 (1 \u00bd) years, no interventions were made thereby impairing any progress earlier registered on the indicators above. With exhaustion of the Result-Based Financing (RBF) funding component, sustainability of the", "page": 174, "level": 4}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "on 15th March 2021. By 30th September 2023, 98% of the overall scheduled works had been completed in 67 of the 81 maternity units. For the remaining 14 sites", "metadata": {"headings": [{"headings_0": {"content": "on 15th March 2021. By 30th September 2023, 98% of the overall scheduled works had been completed in 67 of the 81 maternity units. For the remaining 14 sites", "page": 174, "level": 4}}, {"headings_1": {"content": "system for RBF in January 2022 to ease the process of verifying Health facility", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "audit noted that 8 in West Nile and 6 in Northern Uganda were at 65% and while 55% respectively. \n", "metadata": {"headings": [{"headings_0": {"content": "on 15th March 2021. By 30th September 2023, 98% of the overall scheduled works had been completed in 67 of the 81 maternity units. For the remaining 14 sites", "page": 174, "level": 4}}, {"headings_1": {"content": "system for RBF in January 2022 to ease the process of verifying Health facility", "page": 174, "level": 2}}, [{"headings_0": {"content": "on 15th March 2021. By 30th September 2023, 98% of the overall scheduled works had been completed in 67 of the 81 maternity units. For the remaining 14 sites", "page": 174, "level": 4}}, {"headings_1": {"content": "system for RBF in January 2022 to ease the process of verifying Health facility", "page": 174, "level": 2}}]], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4. The MoH through URMCHIP has improved the availability of medical Equipment in health facilities through the supply, delivery and installation of a variety of equipment and medical furniture to over 630 health facilities across the country.", "metadata": {"headings": [{"headings_0": {"content": "on 15th March 2021. By 30th September 2023, 98% of the overall scheduled works had been completed in 67 of the 81 maternity units. For the remaining 14 sites", "page": 174, "level": 4}}, {"headings_1": {"content": "system for RBF in January 2022 to ease the process of verifying Health facility", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The equipment delivered included an assortment of patient beds; operation beds,", "metadata": {"headings": [{"headings_0": {"content": "The equipment delivered included an assortment of patient beds; operation beds,", "page": 174, "level": 2}}, {"headings_1": {"content": "on 15th March 2021. By 30th September 2023, 98% of the overall scheduled works had been completed in 67 of the 81 maternity units. For the remaining 14 sites", "page": 174, "level": 4}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "lights and accessories; autoclaves, blood fridges, anaesthesia machines,", "metadata": {"headings": [{"headings_0": {"content": "The equipment delivered included an assortment of patient beds; operation beds,", "page": 174, "level": 2}}, {"headings_1": {"content": "on 15th March 2021. By 30th September 2023, 98% of the overall scheduled works had been completed in 67 of the 81 maternity units. For the remaining 14 sites", "page": 174, "level": 4}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "incubators, ultrasound machines, generators, solar equipment. It is anticipated", "metadata": {"headings": [{"headings_0": {"content": "incubators, ultrasound machines, generators, solar equipment. It is anticipated", "page": 174, "level": 2}}, {"headings_1": {"content": "The equipment delivered included an assortment of patient beds; operation beds,", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "that these shall generally improve maternal and child health service delivery in", "metadata": {"headings": [{"headings_0": {"content": "incubators, ultrasound machines, generators, solar equipment. It is anticipated", "page": 174, "level": 2}}, {"headings_1": {"content": "The equipment delivered included an assortment of patient beds; operation beds,", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Uganda. Although some of the equipment in some Health facilities is idle and non-", "metadata": {"headings": [{"headings_0": {"content": "Uganda. Although some of the equipment in some Health facilities is idle and non-", "page": 174, "level": 2}}, {"headings_1": {"content": "incubators, ultrasound machines, generators, solar equipment. It is anticipated", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "functional.", "metadata": {"headings": [{"headings_0": {"content": "Uganda. Although some of the equipment in some Health facilities is idle and non-", "page": 174, "level": 2}}, {"headings_1": {"content": "incubators, ultrasound machines, generators, solar equipment. It is anticipated", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5. Whereas Ministry of Health followed up with MoFPED and Ministry of Public Service and had a successful restructuring of the sector which included positions for the", "metadata": {"headings": [{"headings_0": {"content": "Uganda. Although some of the equipment in some Health facilities is idle and non-", "page": 174, "level": 2}}, {"headings_1": {"content": "incubators, ultrasound machines, generators, solar equipment. It is anticipated", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Uganda. Although some of the equipment in some Health facilities is idle and non-", "page": 174, "level": 2}}, {"headings_1": {"content": "incubators, ultrasound machines, generators, solar equipment. It is anticipated", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Reproductive Maternal Neonatal Child and Adolescent Health (RMNCAH) cadres", "metadata": {"headings": [{"headings_0": {"content": "Reproductive Maternal Neonatal Child and Adolescent Health (RMNCAH) cadres", "page": 174, "level": 2}}, {"headings_1": {"content": "Uganda. Although some of the equipment in some Health facilities is idle and non-", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "trained under URMCHIP, the trained health workers have not been absorbed due to budget shortfalls.", "metadata": {"headings": [{"headings_0": {"content": "Reproductive Maternal Neonatal Child and Adolescent Health (RMNCAH) cadres", "page": 174, "level": 2}}, {"headings_1": {"content": "Uganda. Although some of the equipment in some Health facilities is idle and non-", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.7 VALUE FOR MONEY AUDIT REPORT ON THE IMPLEMENTATION OF THE TAXPAYER REGISTER EXPANSION PROGRAMME (TREP) FOR ENHANCEMENT OF REVENUE COLLECTIONS BY UGANDA REVENUE AUTHORITY (URA) AND OTHER COLLABORATING AGENCIES", "metadata": {"headings": [{"headings_0": {"content": "4.1.7 VALUE FOR MONEY AUDIT REPORT ON THE IMPLEMENTATION OF THE TAXPAYER REGISTER EXPANSION PROGRAMME (TREP) FOR ENHANCEMENT OF REVENUE COLLECTIONS BY UGANDA REVENUE AUTHORITY (URA) AND OTHER COLLABORATING AGENCIES", "page": 174, "level": 5}}, {"headings_1": {"content": "Reproductive Maternal Neonatal Child and Adolescent Health (RMNCAH) cadres", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Uganda\u2019s Domestic Revenue Mobilization Strategy (DRMS) which aims to strike a balance between growing the economy and raising more resources, identifies key policy priorities and actions which focus on addressing non-compliance and addressing Tax Policy and", "metadata": {"headings": [{"headings_0": {"content": "4.1.7 VALUE FOR MONEY AUDIT REPORT ON THE IMPLEMENTATION OF THE TAXPAYER REGISTER EXPANSION PROGRAMME (TREP) FOR ENHANCEMENT OF REVENUE COLLECTIONS BY UGANDA REVENUE AUTHORITY (URA) AND OTHER COLLABORATING AGENCIES", "page": 174, "level": 5}}, {"headings_1": {"content": "Reproductive Maternal Neonatal Child and Adolescent Health (RMNCAH) cadres", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "design deficiencies. Among the priorities is supporting compliance and enhancement of", "metadata": {"headings": [{"headings_0": {"content": "design deficiencies. Among the priorities is supporting compliance and enhancement of", "page": 174, "level": 2}}, {"headings_1": {"content": "4.1.7 VALUE FOR MONEY AUDIT REPORT ON THE IMPLEMENTATION OF THE TAXPAYER REGISTER EXPANSION PROGRAMME (TREP) FOR ENHANCEMENT OF REVENUE COLLECTIONS BY UGANDA REVENUE AUTHORITY (URA) AND OTHER COLLABORATING AGENCIES", "page": 174, "level": 5}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "revenues through sharper focus on registration, improved taxpayer services and", "metadata": {"headings": [{"headings_0": {"content": "design deficiencies. Among the priorities is supporting compliance and enhancement of", "page": 174, "level": 2}}, {"headings_1": {"content": "4.1.7 VALUE FOR MONEY AUDIT REPORT ON THE IMPLEMENTATION OF THE TAXPAYER REGISTER EXPANSION PROGRAMME (TREP) FOR ENHANCEMENT OF REVENUE COLLECTIONS BY UGANDA REVENUE AUTHORITY (URA) AND OTHER COLLABORATING AGENCIES", "page": 174, "level": 5}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "education which can be achieved by making it easier for Ugandans who are currently", "metadata": {"headings": [{"headings_0": {"content": "education which can be achieved by making it easier for Ugandans who are currently", "page": 174, "level": 2}}, {"headings_1": {"content": "design deficiencies. Among the priorities is supporting compliance and enhancement of", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "174", "metadata": {"headings": [{"headings_0": {"content": "education which can be achieved by making it easier for Ugandans who are currently", "page": 174, "level": 2}}, {"headings_1": {"content": "design deficiencies. Among the priorities is supporting compliance and enhancement of", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "outside the tax system, to become registered and active taxpayers. The other priority of", "metadata": {"headings": [{"headings_0": {"content": "outside the tax system, to become registered and active taxpayers. The other priority of", "page": 175, "level": 2}}, {"headings_1": {"content": "education which can be achieved by making it easier for Ugandans who are currently", "page": 174, "level": 2}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the strategy is making it more difficult for those who can afford to pay but are unwilling yet enjoying social services paid for by others. The strategy aims to expand the tax base by gradually formalising the large informal sector, and improving efficiency in revenue collection and compliance. \nIn a bid to identify and expand the taxpayer base and collect taxes from small businesses,", "metadata": {"headings": [{"headings_0": {"content": "outside the tax system, to become registered and active taxpayers. The other priority of", "page": 175, "level": 2}}, {"headings_1": {"content": "education which can be achieved by making it easier for Ugandans who are currently", "page": 174, "level": 2}}, [{"headings_0": {"content": "outside the tax system, to become registered and active taxpayers. The other priority of", "page": 175, "level": 2}}, {"headings_1": {"content": "education which can be achieved by making it easier for Ugandans who are currently", "page": 174, "level": 2}}]], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Uganda Revenue Authority (URA), Uganda Registration Services Bureau (URSB), Ministry", "metadata": {"headings": [{"headings_0": {"content": "Uganda Revenue Authority (URA), Uganda Registration Services Bureau (URSB), Ministry", "page": 175, "level": 2}}, {"headings_1": {"content": "outside the tax system, to become registered and active taxpayers. The other priority of", "page": 175, "level": 2}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of Local Government (MoLG) and Kampala Capital City Authority (KCCA) came together", "metadata": {"headings": [{"headings_0": {"content": "Uganda Revenue Authority (URA), Uganda Registration Services Bureau (URSB), Ministry", "page": 175, "level": 2}}, {"headings_1": {"content": "outside the tax system, to become registered and active taxpayers. The other priority of", "page": 175, "level": 2}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "under a framework known as Taxpayer Register Expansion Programme (TREP) which", "metadata": {"headings": [{"headings_0": {"content": "under a framework known as Taxpayer Register Expansion Programme (TREP) which", "page": 175, "level": 2}}, {"headings_1": {"content": "Uganda Revenue Authority (URA), Uganda Registration Services Bureau (URSB), Ministry", "page": 175, "level": 2}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "commenced in the Financial Year 2015/16. The TREP collaborative framework is intended to increase accessibility to business registration and licensing services that, in effect formalize businesses, thereby boosting their access to opportunities such as tenders and financing, enabling business expansion and increased employment, improved participation and competiveness in the regional market, as well as increased revenue mobilization for financing Government programmes. I found this to be important because it focuses on expanding the taxpayer register, thereby creating an avenue for increasing Government revenue for improved social services.", "metadata": {"headings": [{"headings_0": {"content": "under a framework known as Taxpayer Register Expansion Programme (TREP) which", "page": 175, "level": 2}}, {"headings_1": {"content": "Uganda Revenue Authority (URA), Uganda Registration Services Bureau (URSB), Ministry", "page": 175, "level": 2}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Accordingly, I undertook a Value for Money audit on the Implementation of TREP by URA", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I undertook a Value for Money audit on the Implementation of TREP by URA", "page": 175, "level": 2}}, {"headings_1": {"content": "under a framework known as Taxpayer Register Expansion Programme (TREP) which", "page": 175, "level": 2}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and its other partnering agencies. The following key findings and recommendations were made;", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I undertook a Value for Money audit on the Implementation of TREP by URA", "page": 175, "level": 2}}, {"headings_1": {"content": "under a framework known as Taxpayer Register Expansion Programme (TREP) which", "page": 175, "level": 2}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Key Findings", "metadata": {"headings": [{"headings_0": {"content": "Key Findings", "page": 175, "level": 5}}, {"headings_1": {"content": "Accordingly, I undertook a Value for Money audit on the Implementation of TREP by URA", "page": 175, "level": 2}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "It was observed that the Tax Register Expansion Program has registered notable accomplishments in increasing taxpayer registrations especially in the informal sector,", "metadata": {"headings": [{"headings_0": {"content": "Key Findings", "page": 175, "level": 5}}, {"headings_1": {"content": "Accordingly, I undertook a Value for Money audit on the Implementation of TREP by URA", "page": 175, "level": 2}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "increasing revenue and automation of revenue collection in some Local Governments. However, the following key areas of improvement were identified during the Value for", "metadata": {"headings": [{"headings_0": {"content": "increasing revenue and automation of revenue collection in some Local Governments. However, the following key areas of improvement were identified during the Value for", "page": 175, "level": 4}}, {"headings_1": {"content": "Key Findings", "page": 175, "level": 5}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Money audit of the Program implementation;", "metadata": {"headings": [{"headings_0": {"content": "increasing revenue and automation of revenue collection in some Local Governments. However, the following key areas of improvement were identified during the Value for", "page": 175, "level": 4}}, {"headings_1": {"content": "Key Findings", "page": 175, "level": 5}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Despite commencement of the program in 2015, by 2022 some entities such as URSB had not fully implemented the information systems that were expected to", "metadata": {"headings": [{"headings_0": {"content": "increasing revenue and automation of revenue collection in some Local Governments. However, the following key areas of improvement were identified during the Value for", "page": 175, "level": 4}}, {"headings_1": {"content": "Key Findings", "page": 175, "level": 5}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "increasing revenue and automation of revenue collection in some Local Governments. However, the following key areas of improvement were identified during the Value for", "page": 175, "level": 4}}, {"headings_1": {"content": "Key Findings", "page": 175, "level": 5}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "effectively support the functions geared towards expansion of the Taxpayer Register. Delayed implementation of systems hinders system integration for data", "metadata": {"headings": [{"headings_0": {"content": "effectively support the functions geared towards expansion of the Taxpayer Register. Delayed implementation of systems hinders system integration for data", "page": 175, "level": 4}}, {"headings_1": {"content": "increasing revenue and automation of revenue collection in some Local Governments. However, the following key areas of improvement were identified during the Value for", "page": 175, "level": 4}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "sharing.", "metadata": {"headings": [{"headings_0": {"content": "effectively support the functions geared towards expansion of the Taxpayer Register. Delayed implementation of systems hinders system integration for data", "page": 175, "level": 4}}, {"headings_1": {"content": "increasing revenue and automation of revenue collection in some Local Governments. However, the following key areas of improvement were identified during the Value for", "page": 175, "level": 4}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Majority of Local Governments were still operating manual systems for revenue", "metadata": {"headings": [{"headings_0": {"content": "effectively support the functions geared towards expansion of the Taxpayer Register. Delayed implementation of systems hinders system integration for data", "page": 175, "level": 4}}, {"headings_1": {"content": "increasing revenue and automation of revenue collection in some Local Governments. However, the following key areas of improvement were identified during the Value for", "page": 175, "level": 4}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "effectively support the functions geared towards expansion of the Taxpayer Register. Delayed implementation of systems hinders system integration for data", "page": 175, "level": 4}}, {"headings_1": {"content": "increasing revenue and automation of revenue collection in some Local Governments. However, the following key areas of improvement were identified during the Value for", "page": 175, "level": 4}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "collection. Out of 34 Urban Municipal Councils where TREP was expected to be rolled out by the FY 2015/16, by the time of concluding this report in November", "metadata": {"headings": [{"headings_0": {"content": "collection. Out of 34 Urban Municipal Councils where TREP was expected to be rolled out by the FY 2015/16, by the time of concluding this report in November", "page": 175, "level": 4}}, {"headings_1": {"content": "effectively support the functions geared towards expansion of the Taxpayer Register. Delayed implementation of systems hinders system integration for data", "page": 175, "level": 4}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2023, only 26 had functioning information systems implying that 8 had no", "metadata": {"headings": [{"headings_0": {"content": "collection. Out of 34 Urban Municipal Councils where TREP was expected to be rolled out by the FY 2015/16, by the time of concluding this report in November", "page": 175, "level": 4}}, {"headings_1": {"content": "effectively support the functions geared towards expansion of the Taxpayer Register. Delayed implementation of systems hinders system integration for data", "page": 175, "level": 4}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "information systems at all. For District Local Governments, I noted that out of 134 District Local Governments, only 86 had information systems, implying that 48 District Local Governments were operating manually. Manual data collection", "metadata": {"headings": [{"headings_0": {"content": "information systems at all. For District Local Governments, I noted that out of 134 District Local Governments, only 86 had information systems, implying that 48 District Local Governments were operating manually. Manual data collection", "page": 175, "level": 4}}, {"headings_1": {"content": "collection. Out of 34 Urban Municipal Councils where TREP was expected to be rolled out by the FY 2015/16, by the time of concluding this report in November", "page": 175, "level": 4}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "methods hinder the process of data sharing across the entities. \n175 \n", "metadata": {"headings": [{"headings_0": {"content": "information systems at all. For District Local Governments, I noted that out of 134 District Local Governments, only 86 had information systems, implying that 48 District Local Governments were operating manually. Manual data collection", "page": 175, "level": 4}}, {"headings_1": {"content": "collection. Out of 34 Urban Municipal Councils where TREP was expected to be rolled out by the FY 2015/16, by the time of concluding this report in November", "page": 175, "level": 4}}, [{"headings_0": {"content": "information systems at all. For District Local Governments, I noted that out of 134 District Local Governments, only 86 had information systems, implying that 48 District Local Governments were operating manually. Manual data collection", "page": 175, "level": 4}}, {"headings_1": {"content": "collection. Out of 34 Urban Municipal Councils where TREP was expected to be rolled out by the FY 2015/16, by the time of concluding this report in November", "page": 175, "level": 4}}], [{"headings_0": {"content": "information systems at all. For District Local Governments, I noted that out of 134 District Local Governments, only 86 had information systems, implying that 48 District Local Governments were operating manually. Manual data collection", "page": 175, "level": 4}}, {"headings_1": {"content": "collection. Out of 34 Urban Municipal Councils where TREP was expected to be rolled out by the FY 2015/16, by the time of concluding this report in November", "page": 175, "level": 4}}]], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Two separate systems by different vendors, were being implemented across the", "metadata": {"headings": [{"headings_0": {"content": "information systems at all. For District Local Governments, I noted that out of 134 District Local Governments, only 86 had information systems, implying that 48 District Local Governments were operating manually. Manual data collection", "page": 175, "level": 4}}, {"headings_1": {"content": "collection. Out of 34 Urban Municipal Councils where TREP was expected to be rolled out by the FY 2015/16, by the time of concluding this report in November", "page": 175, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Local Governments. The two systems were; e-LogRev which is owned and managed by the Ministry of Local Government, and the IRAS which is owned and managed by the Local Government Finance Commission. These were serving the same purpose but incurring significant costs. The cost of Rolling out E-LogRev per site is UGX.250Mn, while that of rolling out IRAS at a site is UGX.269Mn. Operating", "metadata": {"headings": [{"headings_0": {"content": "Local Governments. The two systems were; e-LogRev which is owned and managed by the Ministry of Local Government, and the IRAS which is owned and managed by the Local Government Finance Commission. These were serving the same purpose but incurring significant costs. The cost of Rolling out E-LogRev per site is UGX.250Mn, while that of rolling out IRAS at a site is UGX.269Mn. Operating", "page": 176, "level": 4}}, {"headings_1": {"content": "information systems at all. For District Local Governments, I noted that out of 134 District Local Governments, only 86 had information systems, implying that 48 District Local Governments were operating manually. Manual data collection", "page": 175, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "two identical systems leads to wastage of resources in form of development, support and maintenance.", "metadata": {"headings": [{"headings_0": {"content": "Local Governments. The two systems were; e-LogRev which is owned and managed by the Ministry of Local Government, and the IRAS which is owned and managed by the Local Government Finance Commission. These were serving the same purpose but incurring significant costs. The cost of Rolling out E-LogRev per site is UGX.250Mn, while that of rolling out IRAS at a site is UGX.269Mn. Operating", "page": 176, "level": 4}}, {"headings_1": {"content": "information systems at all. For District Local Governments, I noted that out of 134 District Local Governments, only 86 had information systems, implying that 48 District Local Governments were operating manually. Manual data collection", "page": 175, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Information systems across partner entities were not adequately interfaced to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Information systems across partner entities were not adequately interfaced to", "page": 176, "level": 2}}, {"headings_1": {"content": "Local Governments. The two systems were; e-LogRev which is owned and managed by the Ministry of Local Government, and the IRAS which is owned and managed by the Local Government Finance Commission. These were serving the same purpose but incurring significant costs. The cost of Rolling out E-LogRev per site is UGX.250Mn, while that of rolling out IRAS at a site is UGX.269Mn. Operating", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "share data. This implies that entities within the collaboration will have information on clients that cannot be accessed by other entities within the collaboration, which limitation may lead to duplicated registrations.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Information systems across partner entities were not adequately interfaced to", "page": 176, "level": 2}}, {"headings_1": {"content": "Local Governments. The two systems were; e-LogRev which is owned and managed by the Ministry of Local Government, and the IRAS which is owned and managed by the Local Government Finance Commission. These were serving the same purpose but incurring significant costs. The cost of Rolling out E-LogRev per site is UGX.250Mn, while that of rolling out IRAS at a site is UGX.269Mn. Operating", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The partner entities had unclean data in their systems which was found unreliable and therefore hampered information sharing across the entities.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Information systems across partner entities were not adequately interfaced to", "page": 176, "level": 2}}, {"headings_1": {"content": "Local Governments. The two systems were; e-LogRev which is owned and managed by the Ministry of Local Government, and the IRAS which is owned and managed by the Local Government Finance Commission. These were serving the same purpose but incurring significant costs. The cost of Rolling out E-LogRev per site is UGX.250Mn, while that of rolling out IRAS at a site is UGX.269Mn. Operating", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Information systems across partner entities were not adequately interfaced to", "page": 176, "level": 2}}, {"headings_1": {"content": "Local Governments. The two systems were; e-LogRev which is owned and managed by the Ministry of Local Government, and the IRAS which is owned and managed by the Local Government Finance Commission. These were serving the same purpose but incurring significant costs. The cost of Rolling out E-LogRev per site is UGX.250Mn, while that of rolling out IRAS at a site is UGX.269Mn. Operating", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 The implementing agencies lacked a unique identifier that would enable identification of a single client across each of the register. This makes the process", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The implementing agencies lacked a unique identifier that would enable identification of a single client across each of the register. This makes the process", "page": 176, "level": 4}}, {"headings_1": {"content": "\uf0b7 Information systems across partner entities were not adequately interfaced to", "page": 176, "level": 2}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of data analysis difficult. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The implementing agencies lacked a unique identifier that would enable identification of a single client across each of the register. This makes the process", "page": 176, "level": 4}}, {"headings_1": {"content": "\uf0b7 Information systems across partner entities were not adequately interfaced to", "page": 176, "level": 2}}, [{"headings_0": {"content": "\uf0b7 The implementing agencies lacked a unique identifier that would enable identification of a single client across each of the register. This makes the process", "page": 176, "level": 4}}, {"headings_1": {"content": "\uf0b7 Information systems across partner entities were not adequately interfaced to", "page": 176, "level": 2}}]], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- For some of the implementing agencies, there was no systematic flow of how the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The implementing agencies lacked a unique identifier that would enable identification of a single client across each of the register. This makes the process", "page": 176, "level": 4}}, {"headings_1": {"content": "\uf0b7 Information systems across partner entities were not adequately interfaced to", "page": 176, "level": 2}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "data shared among the entities was to be used. Also noted was that no reports were prepared in regard to actions taken on the shared data. This affected the", "metadata": {"headings": [{"headings_0": {"content": "data shared among the entities was to be used. Also noted was that no reports were prepared in regard to actions taken on the shared data. This affected the", "page": 176, "level": 4}}, {"headings_1": {"content": "\uf0b7 The implementing agencies lacked a unique identifier that would enable identification of a single client across each of the register. This makes the process", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "extent to which value was generated from the shared data.", "metadata": {"headings": [{"headings_0": {"content": "data shared among the entities was to be used. Also noted was that no reports were prepared in regard to actions taken on the shared data. This affected the", "page": 176, "level": 4}}, {"headings_1": {"content": "\uf0b7 The implementing agencies lacked a unique identifier that would enable identification of a single client across each of the register. This makes the process", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Entities were working in silos, such as carrying out single entity operations rather", "metadata": {"headings": [{"headings_0": {"content": "data shared among the entities was to be used. Also noted was that no reports were prepared in regard to actions taken on the shared data. This affected the", "page": 176, "level": 4}}, {"headings_1": {"content": "\uf0b7 The implementing agencies lacked a unique identifier that would enable identification of a single client across each of the register. This makes the process", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "data shared among the entities was to be used. Also noted was that no reports were prepared in regard to actions taken on the shared data. This affected the", "page": 176, "level": 4}}, {"headings_1": {"content": "\uf0b7 The implementing agencies lacked a unique identifier that would enable identification of a single client across each of the register. This makes the process", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "than joint field operations. This defeats the goal of setting out this collaboration.", "metadata": {"headings": [{"headings_0": {"content": "than joint field operations. This defeats the goal of setting out this collaboration.", "page": 176, "level": 2}}, {"headings_1": {"content": "data shared among the entities was to be used. Also noted was that no reports were prepared in regard to actions taken on the shared data. This affected the", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "than joint field operations. This defeats the goal of setting out this collaboration.", "page": 176, "level": 2}}, {"headings_1": {"content": "data shared among the entities was to be used. Also noted was that no reports were prepared in regard to actions taken on the shared data. This affected the", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Steering Committee which comprises the Accounting Officers of the partnering entities had not sat over the seven years of implementation of the project, despite", "metadata": {"headings": [{"headings_0": {"content": "than joint field operations. This defeats the goal of setting out this collaboration.", "page": 176, "level": 2}}, {"headings_1": {"content": "data shared among the entities was to be used. Also noted was that no reports were prepared in regard to actions taken on the shared data. This affected the", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "the requirement to meet at least twice a year. This hinders the extent to which necessary interventions can be handled by Top Management.", "metadata": {"headings": [{"headings_0": {"content": "the requirement to meet at least twice a year. This hinders the extent to which necessary interventions can be handled by Top Management.", "page": 176, "level": 4}}, {"headings_1": {"content": "than joint field operations. This defeats the goal of setting out this collaboration.", "page": 176, "level": 2}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Some agencies were not represented in some One-stop shops, that were", "metadata": {"headings": [{"headings_0": {"content": "the requirement to meet at least twice a year. This hinders the extent to which necessary interventions can be handled by Top Management.", "page": 176, "level": 4}}, {"headings_1": {"content": "than joint field operations. This defeats the goal of setting out this collaboration.", "page": 176, "level": 2}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the requirement to meet at least twice a year. This hinders the extent to which necessary interventions can be handled by Top Management.", "page": 176, "level": 4}}, {"headings_1": {"content": "than joint field operations. This defeats the goal of setting out this collaboration.", "page": 176, "level": 2}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "established in some parts of the country. For example, URA and URSB were not present in One Stop Shops of Koboko, Kumi and Kapchorwa. This implies that all", "metadata": {"headings": [{"headings_0": {"content": "established in some parts of the country. For example, URA and URSB were not present in One Stop Shops of Koboko, Kumi and Kapchorwa. This implies that all", "page": 176, "level": 4}}, {"headings_1": {"content": "the requirement to meet at least twice a year. This hinders the extent to which necessary interventions can be handled by Top Management.", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "services were not being availed to the customers in one centre, as envisaged in the TREP framework. \n", "metadata": {"headings": [{"headings_0": {"content": "established in some parts of the country. For example, URA and URSB were not present in One Stop Shops of Koboko, Kumi and Kapchorwa. This implies that all", "page": 176, "level": 4}}, {"headings_1": {"content": "the requirement to meet at least twice a year. This hinders the extent to which necessary interventions can be handled by Top Management.", "page": 176, "level": 4}}, [{"headings_0": {"content": "established in some parts of the country. For example, URA and URSB were not present in One Stop Shops of Koboko, Kumi and Kapchorwa. This implies that all", "page": 176, "level": 4}}, {"headings_1": {"content": "the requirement to meet at least twice a year. This hinders the extent to which necessary interventions can be handled by Top Management.", "page": 176, "level": 4}}]], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was no clear follow up on the extent to which challenges faced during the previous years, were attended to by the Program Management. This defeats the", "metadata": {"headings": [{"headings_0": {"content": "established in some parts of the country. For example, URA and URSB were not present in One Stop Shops of Koboko, Kumi and Kapchorwa. This implies that all", "page": 176, "level": 4}}, {"headings_1": {"content": "the requirement to meet at least twice a year. This hinders the extent to which necessary interventions can be handled by Top Management.", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "reasons for carrying out monitoring and evaluation (M&E).", "metadata": {"headings": [{"headings_0": {"content": "reasons for carrying out monitoring and evaluation (M&E).", "page": 176, "level": 2}}, {"headings_1": {"content": "established in some parts of the country. For example, URA and URSB were not present in One Stop Shops of Koboko, Kumi and Kapchorwa. This implies that all", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "\uf0b7 Significant variances were noted between the cumulative numbers of taxpayers reported in the M&E reports and the numbers on the client registers. This implies", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Significant variances were noted between the cumulative numbers of taxpayers reported in the M&E reports and the numbers on the client registers. This implies", "page": 176, "level": 4}}, {"headings_1": {"content": "reasons for carrying out monitoring and evaluation (M&E).", "page": 176, "level": 2}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "that the reported statistics may not be accurate and therefore not reliable. \n176", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Significant variances were noted between the cumulative numbers of taxpayers reported in the M&E reports and the numbers on the client registers. This implies", "page": 176, "level": 4}}, {"headings_1": {"content": "reasons for carrying out monitoring and evaluation (M&E).", "page": 176, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Significant variances were noted between the cumulative numbers of taxpayers reported in the M&E reports and the numbers on the client registers. This implies", "page": 176, "level": 4}}, {"headings_1": {"content": "reasons for carrying out monitoring and evaluation (M&E).", "page": 176, "level": 2}}]], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Key Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Key Recommendations", "page": 177, "level": 5}}, {"headings_1": {"content": "\uf0b7 Significant variances were noted between the cumulative numbers of taxpayers reported in the M&E reports and the numbers on the client registers. This implies", "page": 176, "level": 4}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The following recommendations have been made to address the gaps identified;", "metadata": {"headings": [{"headings_0": {"content": "The following recommendations have been made to address the gaps identified;", "page": 177, "level": 2}}, {"headings_1": {"content": "Key Recommendations", "page": 177, "level": 5}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "The following recommendations have been made to address the gaps identified;", "page": 177, "level": 2}}, {"headings_1": {"content": "Key Recommendations", "page": 177, "level": 5}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- URSB should expedite the process of ensuring that its system (OBRS) can interface adequately with all other systems and that all necessary information is adequately shared.", "metadata": {"headings": [{"headings_0": {"content": "The following recommendations have been made to address the gaps identified;", "page": 177, "level": 2}}, {"headings_1": {"content": "Key Recommendations", "page": 177, "level": 5}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "The following recommendations have been made to address the gaps identified;", "page": 177, "level": 2}}, {"headings_1": {"content": "Key Recommendations", "page": 177, "level": 5}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry of Local Government should liaise with the Local Government Finance", "metadata": {"headings": [{"headings_0": {"content": "The following recommendations have been made to address the gaps identified;", "page": 177, "level": 2}}, {"headings_1": {"content": "Key Recommendations", "page": 177, "level": 5}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "metadata": {"headings": [{"headings_0": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}, {"headings_1": {"content": "The following recommendations have been made to address the gaps identified;", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}, {"headings_1": {"content": "The following recommendations have been made to address the gaps identified;", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The TREP collaborating agencies should commence efforts to streamline the legal processes that hinder usage of one or two unique identifiers.", "metadata": {"headings": [{"headings_0": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}, {"headings_1": {"content": "The following recommendations have been made to address the gaps identified;", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- All partner entities should put in a place systematic processes on how to make use", "metadata": {"headings": [{"headings_0": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}, {"headings_1": {"content": "The following recommendations have been made to address the gaps identified;", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}, {"headings_1": {"content": "The following recommendations have been made to address the gaps identified;", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of the shared data. The reports on action taken in regard to shared data should", "metadata": {"headings": [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}, {"headings_1": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "be compiled and discussed at Top Management of each of the entities. \n", "metadata": {"headings": [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}, {"headings_1": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}, [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}, {"headings_1": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}]], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Steering Committee of the Program should meet regularly so as to track implementation of the project and also pay attention, to solving identified program bottlenecks.", "metadata": {"headings": [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}, {"headings_1": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Field staff of the partnering institutions should harmonize their annual work plans, so as to enable them carryout joint field operations.", "metadata": {"headings": [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}, {"headings_1": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}, {"headings_1": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}, [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}, {"headings_1": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}]], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Steering Committee and Program Owners should pick interest in project bottlenecks that are re-occurring and find means to solve them at the strategic level.", "metadata": {"headings": [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}, {"headings_1": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}, {"headings_1": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Program Management needs to improvise a transparent and systematic way", "metadata": {"headings": [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}, {"headings_1": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "of reporting the program statistics on revenue performance and registration. The", "metadata": {"headings": [{"headings_0": {"content": "of reporting the program statistics on revenue performance and registration. The", "page": 177, "level": 2}}, {"headings_1": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "process should involve attachment of registers for every reporting period and a", "metadata": {"headings": [{"headings_0": {"content": "of reporting the program statistics on revenue performance and registration. The", "page": 177, "level": 2}}, {"headings_1": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "verification mechanism such as a verification team to verify the figures. This will", "metadata": {"headings": [{"headings_0": {"content": "verification mechanism such as a verification team to verify the figures. This will", "page": 177, "level": 2}}, {"headings_1": {"content": "of reporting the program statistics on revenue performance and registration. The", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ensure that all program plans and interventions are based on realistic data.", "metadata": {"headings": [{"headings_0": {"content": "verification mechanism such as a verification team to verify the figures. This will", "page": 177, "level": 2}}, {"headings_1": {"content": "of reporting the program statistics on revenue performance and registration. The", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 177, "level": 5}}, {"headings_1": {"content": "verification mechanism such as a verification team to verify the figures. This will", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Whereas there are notable achievements attributed to the program, the program still faces significant bottlenecks that have hampered efficient achievement of the program", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 177, "level": 5}}, {"headings_1": {"content": "verification mechanism such as a verification team to verify the figures. This will", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "objectives. The program commenced in the Financial Year 2015/16 and was projected to", "metadata": {"headings": [{"headings_0": {"content": "objectives. The program commenced in the Financial Year 2015/16 and was projected to", "page": 177, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 177, "level": 5}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "run for two years and be completed by FY 2016/17. However, by FY 2021/22 some key program objectives had not been met. Information systems have not been fully implemented across all necessary entities and information interface is inadequate.", "metadata": {"headings": [{"headings_0": {"content": "objectives. The program commenced in the Financial Year 2015/16 and was projected to", "page": 177, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 177, "level": 5}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "There is need for the Program Steering Committee and the Program owners to get more", "metadata": {"headings": [{"headings_0": {"content": "There is need for the Program Steering Committee and the Program owners to get more", "page": 177, "level": 2}}, {"headings_1": {"content": "objectives. The program commenced in the Financial Year 2015/16 and was projected to", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "involved in the program as this will be key to solving several bottlenecks that are hampering the progress of the program. \n177", "metadata": {"headings": [{"headings_0": {"content": "There is need for the Program Steering Committee and the Program owners to get more", "page": 177, "level": 2}}, {"headings_1": {"content": "objectives. The program commenced in the Financial Year 2015/16 and was projected to", "page": 177, "level": 2}}, [{"headings_0": {"content": "There is need for the Program Steering Committee and the Program owners to get more", "page": 177, "level": 2}}, {"headings_1": {"content": "objectives. The program commenced in the Financial Year 2015/16 and was projected to", "page": 177, "level": 2}}]], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.8 VALUE FOR MONEY AUDIT REPORT ON THE MANAGEMENT OF TAX INCENTIVES AND EXPENDITURE IN UGANDA BY THE MINISTRY OF FINANCE PLANNING AND ECONOMIC DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "4.1.8 VALUE FOR MONEY AUDIT REPORT ON THE MANAGEMENT OF TAX INCENTIVES AND EXPENDITURE IN UGANDA BY THE MINISTRY OF FINANCE PLANNING AND ECONOMIC DEVELOPMENT", "page": 178, "level": 5}}, {"headings_1": {"content": "There is need for the Program Steering Committee and the Program owners to get more", "page": 177, "level": 2}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Government of Uganda offers a number of investment incentives including tax holidays, exemptions, waivers for tax payments and paying and refunding of various taxes as stipulated in various tax laws, agreements and memoranda of understanding with the", "metadata": {"headings": [{"headings_0": {"content": "4.1.8 VALUE FOR MONEY AUDIT REPORT ON THE MANAGEMENT OF TAX INCENTIVES AND EXPENDITURE IN UGANDA BY THE MINISTRY OF FINANCE PLANNING AND ECONOMIC DEVELOPMENT", "page": 178, "level": 5}}, {"headings_1": {"content": "There is need for the Program Steering Committee and the Program owners to get more", "page": 177, "level": 2}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "beneficiary entities. This is done in order to enable implementation of the National", "metadata": {"headings": [{"headings_0": {"content": "beneficiary entities. This is done in order to enable implementation of the National", "page": 178, "level": 2}}, {"headings_1": {"content": "4.1.8 VALUE FOR MONEY AUDIT REPORT ON THE MANAGEMENT OF TAX INCENTIVES AND EXPENDITURE IN UGANDA BY THE MINISTRY OF FINANCE PLANNING AND ECONOMIC DEVELOPMENT", "page": 178, "level": 5}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Development Plan III (NDP III) financing strategy that provides for revenue mobilization plans to address tax policy and design deficiencies including reviewing the presumptive taxes; individual tax incentives and; changing the tax regime to attract more investors in", "metadata": {"headings": [{"headings_0": {"content": "beneficiary entities. This is done in order to enable implementation of the National", "page": 178, "level": 2}}, {"headings_1": {"content": "4.1.8 VALUE FOR MONEY AUDIT REPORT ON THE MANAGEMENT OF TAX INCENTIVES AND EXPENDITURE IN UGANDA BY THE MINISTRY OF FINANCE PLANNING AND ECONOMIC DEVELOPMENT", "page": 178, "level": 5}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "manufacturing. It is also done to provide a tax policy that incentivizes formalization and", "metadata": {"headings": [{"headings_0": {"content": "manufacturing. It is also done to provide a tax policy that incentivizes formalization and", "page": 178, "level": 2}}, {"headings_1": {"content": "beneficiary entities. This is done in order to enable implementation of the National", "page": 178, "level": 2}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "supports Medium and Small Enterprises, through the Ministry of Finance, Planning and", "metadata": {"headings": [{"headings_0": {"content": "manufacturing. It is also done to provide a tax policy that incentivizes formalization and", "page": 178, "level": 2}}, {"headings_1": {"content": "beneficiary entities. This is done in order to enable implementation of the National", "page": 178, "level": 2}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Economic Development (MoFPED) to increase investment and production in key strategic industries or sectors. The benefits are granted based on intended objectives that include", "metadata": {"headings": [{"headings_0": {"content": "Economic Development (MoFPED) to increase investment and production in key strategic industries or sectors. The benefits are granted based on intended objectives that include", "page": 178, "level": 4}}, {"headings_1": {"content": "manufacturing. It is also done to provide a tax policy that incentivizes formalization and", "page": 178, "level": 2}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "promotion of economic growth, increasing employment and facilitation for extension of social services among others.", "metadata": {"headings": [{"headings_0": {"content": "Economic Development (MoFPED) to increase investment and production in key strategic industries or sectors. The benefits are granted based on intended objectives that include", "page": 178, "level": 4}}, {"headings_1": {"content": "manufacturing. It is also done to provide a tax policy that incentivizes formalization and", "page": 178, "level": 2}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I undertook a Value for Money study on the effectiveness of tax incentives and expenditure in Uganda, in respect to expected outcomes such as investment in fixed assets, sales revenues and employment. The following key findings and recommendations", "metadata": {"headings": [{"headings_0": {"content": "I undertook a Value for Money study on the effectiveness of tax incentives and expenditure in Uganda, in respect to expected outcomes such as investment in fixed assets, sales revenues and employment. The following key findings and recommendations", "page": 178, "level": 4}}, {"headings_1": {"content": "Economic Development (MoFPED) to increase investment and production in key strategic industries or sectors. The benefits are granted based on intended objectives that include", "page": 178, "level": 4}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "were made;", "metadata": {"headings": [{"headings_0": {"content": "I undertook a Value for Money study on the effectiveness of tax incentives and expenditure in Uganda, in respect to expected outcomes such as investment in fixed assets, sales revenues and employment. The following key findings and recommendations", "page": 178, "level": 4}}, {"headings_1": {"content": "Economic Development (MoFPED) to increase investment and production in key strategic industries or sectors. The benefits are granted based on intended objectives that include", "page": 178, "level": 4}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Key Findings", "metadata": {"headings": [{"headings_0": {"content": "Key Findings", "page": 178, "level": 5}}, {"headings_1": {"content": "I undertook a Value for Money study on the effectiveness of tax incentives and expenditure in Uganda, in respect to expected outcomes such as investment in fixed assets, sales revenues and employment. The following key findings and recommendations", "page": 178, "level": 4}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Although the Investment Incentives and Tax expenditures under the Ministry of Finance,", "metadata": {"headings": [{"headings_0": {"content": "Key Findings", "page": 178, "level": 5}}, {"headings_1": {"content": "I undertook a Value for Money study on the effectiveness of tax incentives and expenditure in Uganda, in respect to expected outcomes such as investment in fixed assets, sales revenues and employment. The following key findings and recommendations", "page": 178, "level": 4}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Planning and Economic Development have been recognized for notable accomplishments", "metadata": {"headings": [{"headings_0": {"content": "Planning and Economic Development have been recognized for notable accomplishments", "page": 178, "level": 2}}, {"headings_1": {"content": "Key Findings", "page": 178, "level": 5}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "in creating employment opportunities and improving trade deficit through export promotion and import substitution, the following key areas of improvement were identified;", "metadata": {"headings": [{"headings_0": {"content": "Planning and Economic Development have been recognized for notable accomplishments", "page": 178, "level": 2}}, {"headings_1": {"content": "Key Findings", "page": 178, "level": 5}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 178, "level": 5}}, {"headings_1": {"content": "Planning and Economic Development have been recognized for notable accomplishments", "page": 178, "level": 2}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Investments and Provision of Employment opportunities", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 178, "level": 5}}, {"headings_1": {"content": "Planning and Economic Development have been recognized for notable accomplishments", "page": 178, "level": 2}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Although the tax incentives and exemptions are expected to free up the capital,", "metadata": {"headings": [{"headings_0": {"content": "Although the tax incentives and exemptions are expected to free up the capital,", "page": 178, "level": 2}}, {"headings_1": {"content": "a)", "page": 178, "level": 5}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "so as to enable these companies employ more staff, a total of 22 companies out of the 36 that had obtained the incentives, were performing below the 50% threshold and thus had not fully achieved the desired employment levels.", "metadata": {"headings": [{"headings_0": {"content": "Although the tax incentives and exemptions are expected to free up the capital,", "page": 178, "level": 2}}, {"headings_1": {"content": "a)", "page": 178, "level": 5}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 178, "level": 5}}, {"headings_1": {"content": "Although the tax incentives and exemptions are expected to free up the capital,", "page": 178, "level": 2}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Cost of tax waivers to Government", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 178, "level": 5}}, {"headings_1": {"content": "Although the tax incentives and exemptions are expected to free up the capital,", "page": 178, "level": 2}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I noted that over the period under review, taxes waived by government amounted to UGX.1.417Tn. These comprised of UGX.1.293Tn waived under the Gazette by", "metadata": {"headings": [{"headings_0": {"content": "I noted that over the period under review, taxes waived by government amounted to UGX.1.417Tn. These comprised of UGX.1.293Tn waived under the Gazette by", "page": 178, "level": 4}}, {"headings_1": {"content": "b)", "page": 178, "level": 5}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Parliament, direct waivers by the Minister of UGX.118.5Bn as well as tax", "metadata": {"headings": [{"headings_0": {"content": "I noted that over the period under review, taxes waived by government amounted to UGX.1.417Tn. These comprised of UGX.1.293Tn waived under the Gazette by", "page": 178, "level": 4}}, {"headings_1": {"content": "b)", "page": 178, "level": 5}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "exemptions as per the Income Tax Act under Section 21 granted by the Commissioner General of UGX.5.576Bn. I however noted that there was no evidence that the other written-off taxes outside the Gazette, were communicated to Parliament for retrospective authorization. The amount of taxes exempted are revenues that are foregone resulting into revenue loss on the side of Government.", "metadata": {"headings": [{"headings_0": {"content": "exemptions as per the Income Tax Act under Section 21 granted by the Commissioner General of UGX.5.576Bn. I however noted that there was no evidence that the other written-off taxes outside the Gazette, were communicated to Parliament for retrospective authorization. The amount of taxes exempted are revenues that are foregone resulting into revenue loss on the side of Government.", "page": 178, "level": 4}}, {"headings_1": {"content": "I noted that over the period under review, taxes waived by government amounted to UGX.1.417Tn. These comprised of UGX.1.293Tn waived under the Gazette by", "page": 178, "level": 4}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "178", "metadata": {"headings": [{"headings_0": {"content": "exemptions as per the Income Tax Act under Section 21 granted by the Commissioner General of UGX.5.576Bn. I however noted that there was no evidence that the other written-off taxes outside the Gazette, were communicated to Parliament for retrospective authorization. The amount of taxes exempted are revenues that are foregone resulting into revenue loss on the side of Government.", "page": 178, "level": 4}}, {"headings_1": {"content": "I noted that over the period under review, taxes waived by government amounted to UGX.1.417Tn. These comprised of UGX.1.293Tn waived under the Gazette by", "page": 178, "level": 4}}], "page": 178, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Tax Commitments", "metadata": {"headings": [{"headings_0": {"content": "c) Tax Commitments", "page": 179, "level": 5}}, {"headings_1": {"content": "exemptions as per the Income Tax Act under Section 21 granted by the Commissioner General of UGX.5.576Bn. I however noted that there was no evidence that the other written-off taxes outside the Gazette, were communicated to Parliament for retrospective authorization. The amount of taxes exempted are revenues that are foregone resulting into revenue loss on the side of Government.", "page": 178, "level": 4}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Ministry of Finance, Planning and Economic Development committed to pay taxes totaling to UGX.553Bn on behalf of several taxpayers for the period under study. The commitments were not paid in time and have led to accumulation of", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Finance, Planning and Economic Development committed to pay taxes totaling to UGX.553Bn on behalf of several taxpayers for the period under study. The commitments were not paid in time and have led to accumulation of", "page": 179, "level": 4}}, {"headings_1": {"content": "c) Tax Commitments", "page": 179, "level": 5}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "domestic arrears.", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Finance, Planning and Economic Development committed to pay taxes totaling to UGX.553Bn on behalf of several taxpayers for the period under study. The commitments were not paid in time and have led to accumulation of", "page": 179, "level": 4}}, {"headings_1": {"content": "c) Tax Commitments", "page": 179, "level": 5}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d) Lack of a framework for the management and monitoring of Tax Incentives and Expenditures", "metadata": {"headings": [{"headings_0": {"content": "d) Lack of a framework for the management and monitoring of Tax Incentives and Expenditures", "page": 179, "level": 5}}, {"headings_1": {"content": "The Ministry of Finance, Planning and Economic Development committed to pay taxes totaling to UGX.553Bn on behalf of several taxpayers for the period under study. The commitments were not paid in time and have led to accumulation of", "page": 179, "level": 4}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "At the time of audit, MoFPED did not have an approved Framework to guide the management and monitoring of the different Tax Incentives and Expenditures.", "metadata": {"headings": [{"headings_0": {"content": "At the time of audit, MoFPED did not have an approved Framework to guide the management and monitoring of the different Tax Incentives and Expenditures.", "page": 179, "level": 4}}, {"headings_1": {"content": "d) Lack of a framework for the management and monitoring of Tax Incentives and Expenditures", "page": 179, "level": 5}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "e) Utilization of Tax Incentives and Exemptions", "metadata": {"headings": [{"headings_0": {"content": "e) Utilization of Tax Incentives and Exemptions", "page": 179, "level": 5}}, {"headings_1": {"content": "At the time of audit, MoFPED did not have an approved Framework to guide the management and monitoring of the different Tax Incentives and Expenditures.", "page": 179, "level": 4}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "An analysis of the Memoranda of Understanding (MoUs) for the various beneficiaries of Investment incentives and Tax exemptions revealed that several companies have not achieved the outputs as stipulated in the signed MOUs and several incentives remained un-utilized, such as the Corporation Income Tax", "metadata": {"headings": [{"headings_0": {"content": "An analysis of the Memoranda of Understanding (MoUs) for the various beneficiaries of Investment incentives and Tax exemptions revealed that several companies have not achieved the outputs as stipulated in the signed MOUs and several incentives remained un-utilized, such as the Corporation Income Tax", "page": 179, "level": 4}}, {"headings_1": {"content": "e) Utilization of Tax Incentives and Exemptions", "page": 179, "level": 5}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "holidays for some companies.", "metadata": {"headings": [{"headings_0": {"content": "An analysis of the Memoranda of Understanding (MoUs) for the various beneficiaries of Investment incentives and Tax exemptions revealed that several companies have not achieved the outputs as stipulated in the signed MOUs and several incentives remained un-utilized, such as the Corporation Income Tax", "page": 179, "level": 4}}, {"headings_1": {"content": "e) Utilization of Tax Incentives and Exemptions", "page": 179, "level": 5}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "GENERAL RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "GENERAL RECOMMENDATIONS", "page": 179, "level": 5}}, {"headings_1": {"content": "An analysis of the Memoranda of Understanding (MoUs) for the various beneficiaries of Investment incentives and Tax exemptions revealed that several companies have not achieved the outputs as stipulated in the signed MOUs and several incentives remained un-utilized, such as the Corporation Income Tax", "page": 179, "level": 4}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The following general recommendations have been proposed;", "metadata": {"headings": [{"headings_0": {"content": "GENERAL RECOMMENDATIONS", "page": 179, "level": 5}}, {"headings_1": {"content": "An analysis of the Memoranda of Understanding (MoUs) for the various beneficiaries of Investment incentives and Tax exemptions revealed that several companies have not achieved the outputs as stipulated in the signed MOUs and several incentives remained un-utilized, such as the Corporation Income Tax", "page": 179, "level": 4}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a) Following up Companies to ensure that commitments are realized", "metadata": {"headings": [{"headings_0": {"content": "a) Following up Companies to ensure that commitments are realized", "page": 179, "level": 5}}, {"headings_1": {"content": "GENERAL RECOMMENDATIONS", "page": 179, "level": 5}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Ministry should follow up the beneficiaries of the incentives to ensure that the", "metadata": {"headings": [{"headings_0": {"content": "The Ministry should follow up the beneficiaries of the incentives to ensure that the", "page": 179, "level": 2}}, {"headings_1": {"content": "a) Following up Companies to ensure that commitments are realized", "page": 179, "level": 5}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "benefits of the incentives such as job creation are realized.", "metadata": {"headings": [{"headings_0": {"content": "The Ministry should follow up the beneficiaries of the incentives to ensure that the", "page": 179, "level": 2}}, {"headings_1": {"content": "a) Following up Companies to ensure that commitments are realized", "page": 179, "level": 5}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Regularly assessing Benefits relating to Tax incentives", "metadata": {"headings": [{"headings_0": {"content": "b) Regularly assessing Benefits relating to Tax incentives", "page": 179, "level": 5}}, {"headings_1": {"content": "The Ministry should follow up the beneficiaries of the incentives to ensure that the", "page": 179, "level": 2}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The benefits of the Tax incentives should continuously and realistically be", "metadata": {"headings": [{"headings_0": {"content": "The benefits of the Tax incentives should continuously and realistically be", "page": 179, "level": 2}}, {"headings_1": {"content": "b) Regularly assessing Benefits relating to Tax incentives", "page": 179, "level": 5}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "measured to ensure that the intended benefits are realized, and to guide future decision making.", "metadata": {"headings": [{"headings_0": {"content": "The benefits of the Tax incentives should continuously and realistically be", "page": 179, "level": 2}}, {"headings_1": {"content": "b) Regularly assessing Benefits relating to Tax incentives", "page": 179, "level": 5}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Limiting the number of Tax Exemptions to businesses that qualify under the Tax Laws", "metadata": {"headings": [{"headings_0": {"content": "c) Limiting the number of Tax Exemptions to businesses that qualify under the Tax Laws", "page": 179, "level": 5}}, {"headings_1": {"content": "The benefits of the Tax incentives should continuously and realistically be", "page": 179, "level": 2}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Ministry of Finance, Planning and Economic Development was advised to", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Finance, Planning and Economic Development was advised to", "page": 179, "level": 2}}, {"headings_1": {"content": "c) Limiting the number of Tax Exemptions to businesses that qualify under the Tax Laws", "page": 179, "level": 5}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "establish a criteria for approval of beneficiaries of tax incentives and expenditures.", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Finance, Planning and Economic Development was advised to", "page": 179, "level": 2}}, {"headings_1": {"content": "c) Limiting the number of Tax Exemptions to businesses that qualify under the Tax Laws", "page": 179, "level": 5}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "This will eliminate ambiguity in regard to eligibility and the assessment of the expected benefits, while assessing the performance of each beneficiary. Besides, the Taxpayers that seek exemptions due to inability to pay, should have proven", "metadata": {"headings": [{"headings_0": {"content": "This will eliminate ambiguity in regard to eligibility and the assessment of the expected benefits, while assessing the performance of each beneficiary. Besides, the Taxpayers that seek exemptions due to inability to pay, should have proven", "page": 179, "level": 4}}, {"headings_1": {"content": "The Ministry of Finance, Planning and Economic Development was advised to", "page": 179, "level": 2}}], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "beyond doubt that they are financially incapacitated. This will also limit the accumulation of domestic arrears. \n179", "metadata": {"headings": [{"headings_0": {"content": "This will eliminate ambiguity in regard to eligibility and the assessment of the expected benefits, while assessing the performance of each beneficiary. Besides, the Taxpayers that seek exemptions due to inability to pay, should have proven", "page": 179, "level": 4}}, {"headings_1": {"content": "The Ministry of Finance, Planning and Economic Development was advised to", "page": 179, "level": 2}}, [{"headings_0": {"content": "This will eliminate ambiguity in regard to eligibility and the assessment of the expected benefits, while assessing the performance of each beneficiary. Besides, the Taxpayers that seek exemptions due to inability to pay, should have proven", "page": 179, "level": 4}}, {"headings_1": {"content": "The Ministry of Finance, Planning and Economic Development was advised to", "page": 179, "level": 2}}]], "page": 179, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d) Development and approval of a monitoring framework for Tax Incentives", "metadata": {"headings": [{"headings_0": {"content": "d) Development and approval of a monitoring framework for Tax Incentives", "page": 180, "level": 5}}, {"headings_1": {"content": "This will eliminate ambiguity in regard to eligibility and the assessment of the expected benefits, while assessing the performance of each beneficiary. Besides, the Taxpayers that seek exemptions due to inability to pay, should have proven", "page": 179, "level": 4}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Ministry of Finance, Planning and Economic Development should fast track", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Finance, Planning and Economic Development should fast track", "page": 180, "level": 2}}, {"headings_1": {"content": "d) Development and approval of a monitoring framework for Tax Incentives", "page": 180, "level": 5}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the compilation and approval of the framework for monitoring of tax incentives granted to companies, to enable an objective assessment of the levels of compliance of the beneficiary firms, with the terms in the signed MOUs.", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Finance, Planning and Economic Development should fast track", "page": 180, "level": 2}}, {"headings_1": {"content": "d) Development and approval of a monitoring framework for Tax Incentives", "page": 180, "level": 5}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "OVERALL CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL CONCLUSION", "page": 180, "level": 5}}, {"headings_1": {"content": "The Ministry of Finance, Planning and Economic Development should fast track", "page": 180, "level": 2}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The intension of Government in granting Tax Incentives and Exemptions is premised on", "metadata": {"headings": [{"headings_0": {"content": "The intension of Government in granting Tax Incentives and Exemptions is premised on", "page": 180, "level": 2}}, {"headings_1": {"content": "OVERALL CONCLUSION", "page": 180, "level": 5}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "attracting investments to boost business and to encourage industrialization and ultimately", "metadata": {"headings": [{"headings_0": {"content": "The intension of Government in granting Tax Incentives and Exemptions is premised on", "page": 180, "level": 2}}, {"headings_1": {"content": "OVERALL CONCLUSION", "page": 180, "level": 5}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "economic growth and development. However, several challenges that hinder the", "metadata": {"headings": [{"headings_0": {"content": "economic growth and development. However, several challenges that hinder the", "page": 180, "level": 2}}, {"headings_1": {"content": "The intension of Government in granting Tax Incentives and Exemptions is premised on", "page": 180, "level": 2}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "achievement of performance targets by the beneficiary companies are still observed. These challenges include (i) high cost of electricity coupled with unstable supply, especially during peak hours that limit production hours and; (ii) competition from imported industrial inputs that are locally available such as pre-painted sheets and galvanized coils.", "metadata": {"headings": [{"headings_0": {"content": "economic growth and development. However, several challenges that hinder the", "page": 180, "level": 2}}, {"headings_1": {"content": "The intension of Government in granting Tax Incentives and Exemptions is premised on", "page": 180, "level": 2}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The amount of revenue foregone by Government in granting these incentives and money", "metadata": {"headings": [{"headings_0": {"content": "The amount of revenue foregone by Government in granting these incentives and money", "page": 180, "level": 2}}, {"headings_1": {"content": "economic growth and development. However, several challenges that hinder the", "page": 180, "level": 2}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "spent in paying taxes on behalf of the exempt taxpayers, may not easily be compared to the low benefits derived due to the other factors hindering performance of these", "metadata": {"headings": [{"headings_0": {"content": "The amount of revenue foregone by Government in granting these incentives and money", "page": 180, "level": 2}}, {"headings_1": {"content": "economic growth and development. However, several challenges that hinder the", "page": 180, "level": 2}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "beneficiary companies. Therefore, Government should explore the option of putting more", "metadata": {"headings": [{"headings_0": {"content": "beneficiary companies. Therefore, Government should explore the option of putting more", "page": 180, "level": 2}}, {"headings_1": {"content": "The amount of revenue foregone by Government in granting these incentives and money", "page": 180, "level": 2}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "effort in alternative measures that make it conducive to undertake business, such as subsidized electricity, easy access to land, ensuring affordable and reliable supply of raw materials among other things that have the potential to attract business and", "metadata": {"headings": [{"headings_0": {"content": "beneficiary companies. Therefore, Government should explore the option of putting more", "page": 180, "level": 2}}, {"headings_1": {"content": "The amount of revenue foregone by Government in granting these incentives and money", "page": 180, "level": 2}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "industrialization without having an enormous cost related to individual businesses. The Ministry should effectively monitor the beneficiaries of tax incentives with a view to ensuring that they deliver the desired targets in the signed Memoranda of Understanding.", "metadata": {"headings": [{"headings_0": {"content": "industrialization without having an enormous cost related to individual businesses. The Ministry should effectively monitor the beneficiaries of tax incentives with a view to ensuring that they deliver the desired targets in the signed Memoranda of Understanding.", "page": 180, "level": 4}}, {"headings_1": {"content": "beneficiary companies. Therefore, Government should explore the option of putting more", "page": 180, "level": 2}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "4.1.9 VALUE FOR MONEY AUDIT ON INSPECTION OF SCHOOLS BY THE DIRECTORATE OF EDUCATION STANDARDS IN THE MINISTRY OF EDUCATION AND SPORTS", "metadata": {"headings": [{"headings_0": {"content": "4.1.9 VALUE FOR MONEY AUDIT ON INSPECTION OF SCHOOLS BY THE DIRECTORATE OF EDUCATION STANDARDS IN THE MINISTRY OF EDUCATION AND SPORTS", "page": 180, "level": 5}}, {"headings_1": {"content": "industrialization without having an enormous cost related to individual businesses. The Ministry should effectively monitor the beneficiaries of tax incentives with a view to ensuring that they deliver the desired targets in the signed Memoranda of Understanding.", "page": 180, "level": 4}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU), under National Development Plan (NDP) III prioritized education by committing to improve access, quality and relevance of education for all in order to ensure sustainable socioeconomic transformation of the country.", "metadata": {"headings": [{"headings_0": {"content": "4.1.9 VALUE FOR MONEY AUDIT ON INSPECTION OF SCHOOLS BY THE DIRECTORATE OF EDUCATION STANDARDS IN THE MINISTRY OF EDUCATION AND SPORTS", "page": 180, "level": 5}}, {"headings_1": {"content": "industrialization without having an enormous cost related to individual businesses. The Ministry should effectively monitor the beneficiaries of tax incentives with a view to ensuring that they deliver the desired targets in the signed Memoranda of Understanding.", "page": 180, "level": 4}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "One of the ways of improving the quality of education is through implementation of improved quality standards through the Directorate of Education Standards (DES) under the Ministry of education and Sports (MoES). The DES is mandated to ensure", "metadata": {"headings": [{"headings_0": {"content": "One of the ways of improving the quality of education is through implementation of improved quality standards through the Directorate of Education Standards (DES) under the Ministry of education and Sports (MoES). The DES is mandated to ensure", "page": 180, "level": 4}}, {"headings_1": {"content": "4.1.9 VALUE FOR MONEY AUDIT ON INSPECTION OF SCHOOLS BY THE DIRECTORATE OF EDUCATION STANDARDS IN THE MINISTRY OF EDUCATION AND SPORTS", "page": 180, "level": 5}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "improvement in the quality of education and training in schools and certificate awarding institutions through inspection.", "metadata": {"headings": [{"headings_0": {"content": "One of the ways of improving the quality of education is through implementation of improved quality standards through the Directorate of Education Standards (DES) under the Ministry of education and Sports (MoES). The DES is mandated to ensure", "page": 180, "level": 4}}, {"headings_1": {"content": "4.1.9 VALUE FOR MONEY AUDIT ON INSPECTION OF SCHOOLS BY THE DIRECTORATE OF EDUCATION STANDARDS IN THE MINISTRY OF EDUCATION AND SPORTS", "page": 180, "level": 5}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The MoES\u2019 5-year Strategic Plan 2020/21 \u2013 2024/25 and the Auditor General\u2019s report for the Financial Year (FY) ended 2019/20, have both highlighted challenges to provision of", "metadata": {"headings": [{"headings_0": {"content": "The MoES\u2019 5-year Strategic Plan 2020/21 \u2013 2024/25 and the Auditor General\u2019s report for the Financial Year (FY) ended 2019/20, have both highlighted challenges to provision of", "page": 180, "level": 4}}, {"headings_1": {"content": "One of the ways of improving the quality of education is through implementation of improved quality standards through the Directorate of Education Standards (DES) under the Ministry of education and Sports (MoES). The DES is mandated to ensure", "page": 180, "level": 4}}], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "quality of education such as outdated policies, overlapping legal frameworks, inadequate inspection and supervision of schools, among others. \n180", "metadata": {"headings": [{"headings_0": {"content": "The MoES\u2019 5-year Strategic Plan 2020/21 \u2013 2024/25 and the Auditor General\u2019s report for the Financial Year (FY) ended 2019/20, have both highlighted challenges to provision of", "page": 180, "level": 4}}, {"headings_1": {"content": "One of the ways of improving the quality of education is through implementation of improved quality standards through the Directorate of Education Standards (DES) under the Ministry of education and Sports (MoES). The DES is mandated to ensure", "page": 180, "level": 4}}, [{"headings_0": {"content": "The MoES\u2019 5-year Strategic Plan 2020/21 \u2013 2024/25 and the Auditor General\u2019s report for the Financial Year (FY) ended 2019/20, have both highlighted challenges to provision of", "page": 180, "level": 4}}, {"headings_1": {"content": "One of the ways of improving the quality of education is through implementation of improved quality standards through the Directorate of Education Standards (DES) under the Ministry of education and Sports (MoES). The DES is mandated to ensure", "page": 180, "level": 4}}]], "page": 180, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 21 of the National Audit Act, 2008, the Auditor General (AG)", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 21 of the National Audit Act, 2008, the Auditor General (AG)", "page": 181, "level": 4}}, {"headings_1": {"content": "The MoES\u2019 5-year Strategic Plan 2020/21 \u2013 2024/25 and the Auditor General\u2019s report for the Financial Year (FY) ended 2019/20, have both highlighted challenges to provision of", "page": 180, "level": 4}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "instituted a performance audit on inspection of schools, and below are the findings.", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 21 of the National Audit Act, 2008, the Auditor General (AG)", "page": 181, "level": 4}}, {"headings_1": {"content": "The MoES\u2019 5-year Strategic Plan 2020/21 \u2013 2024/25 and the Auditor General\u2019s report for the Financial Year (FY) ended 2019/20, have both highlighted challenges to provision of", "page": 180, "level": 4}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Findings", "metadata": {"headings": [{"headings_0": {"content": "Findings", "page": 181, "level": 5}}, {"headings_1": {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 21 of the National Audit Act, 2008, the Auditor General (AG)", "page": 181, "level": 4}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1. Notably since 2019, DES has been strengthening the collection and use of school level data and this is useful in supporting evidence-based decisions. However, it was observed as follows;", "metadata": {"headings": [{"headings_0": {"content": "Findings", "page": 181, "level": 5}}, {"headings_1": {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 21 of the National Audit Act, 2008, the Auditor General (AG)", "page": 181, "level": 4}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Findings", "page": 181, "level": 5}}, {"headings_1": {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 21 of the National Audit Act, 2008, the Auditor General (AG)", "page": 181, "level": 4}}, [{"headings_0": {"content": "Findings", "page": 181, "level": 5}}, {"headings_1": {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 21 of the National Audit Act, 2008, the Auditor General (AG)", "page": 181, "level": 4}}]], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. DES lacked an Inspection Policy to guide the setting and defining of education", "metadata": {"headings": [{"headings_0": {"content": "Findings", "page": 181, "level": 5}}, {"headings_1": {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 21 of the National Audit Act, 2008, the Auditor General (AG)", "page": 181, "level": 4}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "standards in respect to inspection. This affected regulation of inspection activities", "metadata": {"headings": [{"headings_0": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}, {"headings_1": {"content": "Findings", "page": 181, "level": 5}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "at the operational level. \n", "metadata": {"headings": [{"headings_0": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}, {"headings_1": {"content": "Findings", "page": 181, "level": 5}}, [{"headings_0": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}, {"headings_1": {"content": "Findings", "page": 181, "level": 5}}]], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3. An inspection strategy was also lacking, making it difficult to measure the effectiveness of the directorate in addressing the gaps in education.", "metadata": {"headings": [{"headings_0": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}, {"headings_1": {"content": "Findings", "page": 181, "level": 5}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "4. DES doesn\u2019t undertake proper annual planning evidenced by lack of Annual Work", "metadata": {"headings": [{"headings_0": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}, {"headings_1": {"content": "Findings", "page": 181, "level": 5}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}, {"headings_1": {"content": "Findings", "page": 181, "level": 5}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "metadata": {"headings": [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}, {"headings_1": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of inspections to undertake could not properly be determined. \n", "metadata": {"headings": [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}, {"headings_1": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}, [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}, {"headings_1": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}]], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5. The shortcomings in annual planning were exacerbated by lack of a complete and comprehensive database of secondary schools in the country, which would have been a tool to inform selection for inspections.", "metadata": {"headings": [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}, {"headings_1": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "6. Audit noted inadequacies in school inspections, manifested in form of irregular inspections, inadequate time allocated to inspection sessions and inadequate number of full inspections undertaken. The full inspections cover all aspects of schools\u2019 quality and functionality.", "metadata": {"headings": [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}, {"headings_1": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}, {"headings_1": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "7. Besides the head teachers of the inspected schools, in some instances feedback was not given to stakeholders like teachers, Boards of Governors and Local", "metadata": {"headings": [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}, {"headings_1": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}, {"headings_1": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Leaders. This limits corrective actions towards improving teaching and learning", "metadata": {"headings": [{"headings_0": {"content": "Leaders. This limits corrective actions towards improving teaching and learning", "page": 181, "level": 2}}, {"headings_1": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and it also affects decision making. \n", "metadata": {"headings": [{"headings_0": {"content": "Leaders. This limits corrective actions towards improving teaching and learning", "page": 181, "level": 2}}, {"headings_1": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}, [{"headings_0": {"content": "Leaders. This limits corrective actions towards improving teaching and learning", "page": 181, "level": 2}}, {"headings_1": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}]], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "8. Full implementation of inspection recommendations by schools is low, at only 7%.", "metadata": {"headings": [{"headings_0": {"content": "Leaders. This limits corrective actions towards improving teaching and learning", "page": 181, "level": 2}}, {"headings_1": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The other 93% of schools either partially implemented (64%) or did not implement", "metadata": {"headings": [{"headings_0": {"content": "The other 93% of schools either partially implemented (64%) or did not implement", "page": 181, "level": 2}}, {"headings_1": {"content": "Leaders. This limits corrective actions towards improving teaching and learning", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "at all, which is an impediment to performance improvement. \n", "metadata": {"headings": [{"headings_0": {"content": "The other 93% of schools either partially implemented (64%) or did not implement", "page": 181, "level": 2}}, {"headings_1": {"content": "Leaders. This limits corrective actions towards improving teaching and learning", "page": 181, "level": 2}}, [{"headings_0": {"content": "The other 93% of schools either partially implemented (64%) or did not implement", "page": 181, "level": 2}}, {"headings_1": {"content": "Leaders. This limits corrective actions towards improving teaching and learning", "page": 181, "level": 2}}]], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "9. An impact assessment of inspection activities is yet to be undertaken since", "metadata": {"headings": [{"headings_0": {"content": "The other 93% of schools either partially implemented (64%) or did not implement", "page": 181, "level": 2}}, {"headings_1": {"content": "Leaders. This limits corrective actions towards improving teaching and learning", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "inception of DES the quality assurance arm of the MoES. Consequently, there was", "metadata": {"headings": [{"headings_0": {"content": "inception of DES the quality assurance arm of the MoES. Consequently, there was", "page": 181, "level": 2}}, {"headings_1": {"content": "The other 93% of schools either partially implemented (64%) or did not implement", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "no effective assessment of impacts (negative and positive), their significance and", "metadata": {"headings": [{"headings_0": {"content": "inception of DES the quality assurance arm of the MoES. Consequently, there was", "page": 181, "level": 2}}, {"headings_1": {"content": "The other 93% of schools either partially implemented (64%) or did not implement", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "exploration of potential mitigation measures to ensure DES meets its mandate.", "metadata": {"headings": [{"headings_0": {"content": "exploration of potential mitigation measures to ensure DES meets its mandate.", "page": 181, "level": 2}}, {"headings_1": {"content": "inception of DES the quality assurance arm of the MoES. Consequently, there was", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "181", "metadata": {"headings": [{"headings_0": {"content": "exploration of potential mitigation measures to ensure DES meets its mandate.", "page": 181, "level": 2}}, {"headings_1": {"content": "inception of DES the quality assurance arm of the MoES. Consequently, there was", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Whereas some of the inadequacies were attributed to funding constraints, proper", "metadata": {"headings": [{"headings_0": {"content": "Whereas some of the inadequacies were attributed to funding constraints, proper", "page": 182, "level": 2}}, {"headings_1": {"content": "exploration of potential mitigation measures to ensure DES meets its mandate.", "page": 181, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "prioritization and use of technological tools could address the majority of the issues.", "metadata": {"headings": [{"headings_0": {"content": "Whereas some of the inadequacies were attributed to funding constraints, proper", "page": 182, "level": 2}}, {"headings_1": {"content": "exploration of potential mitigation measures to ensure DES meets its mandate.", "page": 181, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 182, "level": 5}}, {"headings_1": {"content": "Whereas some of the inadequacies were attributed to funding constraints, proper", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Audit recommended that MoES and DES should;", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 182, "level": 5}}, {"headings_1": {"content": "Whereas some of the inadequacies were attributed to funding constraints, proper", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Prioritize and engage relevant stakeholders for funding and any other associated", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 182, "level": 5}}, {"headings_1": {"content": "Whereas some of the inadequacies were attributed to funding constraints, proper", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 182, "level": 5}}, {"headings_1": {"content": "Whereas some of the inadequacies were attributed to funding constraints, proper", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "support leading to the formulation of an Inspection Policy to guide DES inspection", "metadata": {"headings": [{"headings_0": {"content": "support leading to the formulation of an Inspection Policy to guide DES inspection", "page": 182, "level": 2}}, {"headings_1": {"content": "Recommendations", "page": 182, "level": 5}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "activities. \n", "metadata": {"headings": [{"headings_0": {"content": "support leading to the formulation of an Inspection Policy to guide DES inspection", "page": 182, "level": 2}}, {"headings_1": {"content": "Recommendations", "page": 182, "level": 5}}, [{"headings_0": {"content": "support leading to the formulation of an Inspection Policy to guide DES inspection", "page": 182, "level": 2}}, {"headings_1": {"content": "Recommendations", "page": 182, "level": 5}}]], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Prioritize the formulation of a strategy to enable better planning, informed decision making and clarity of direction to enable the directorate to effectively achieve its mandate.", "metadata": {"headings": [{"headings_0": {"content": "support leading to the formulation of an Inspection Policy to guide DES inspection", "page": 182, "level": 2}}, {"headings_1": {"content": "Recommendations", "page": 182, "level": 5}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Emphasize the use of the rolled out e-inspection digital tool for standardized", "metadata": {"headings": [{"headings_0": {"content": "support leading to the formulation of an Inspection Policy to guide DES inspection", "page": 182, "level": 2}}, {"headings_1": {"content": "Recommendations", "page": 182, "level": 5}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "support leading to the formulation of an Inspection Policy to guide DES inspection", "page": 182, "level": 2}}, {"headings_1": {"content": "Recommendations", "page": 182, "level": 5}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "criteria and reporting to ensure better measurement of DES\u2019 Inspection", "metadata": {"headings": [{"headings_0": {"content": "criteria and reporting to ensure better measurement of DES\u2019 Inspection", "page": 182, "level": 2}}, {"headings_1": {"content": "support leading to the formulation of an Inspection Policy to guide DES inspection", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "outputs/performance.", "metadata": {"headings": [{"headings_0": {"content": "criteria and reporting to ensure better measurement of DES\u2019 Inspection", "page": 182, "level": 2}}, {"headings_1": {"content": "support leading to the formulation of an Inspection Policy to guide DES inspection", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making,", "page": 182, "level": 2}}, {"headings_1": {"content": "criteria and reporting to ensure better measurement of DES\u2019 Inspection", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "efficient resource allocation, enhanced performance measurement and proper accountability. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making,", "page": 182, "level": 2}}, {"headings_1": {"content": "criteria and reporting to ensure better measurement of DES\u2019 Inspection", "page": 182, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making,", "page": 182, "level": 2}}, {"headings_1": {"content": "criteria and reporting to ensure better measurement of DES\u2019 Inspection", "page": 182, "level": 2}}]], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Ensure a complete and reliable database is maintained to support the DES during planning and implementation of school inspections for better achievement of school inspection objectives.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making,", "page": 182, "level": 2}}, {"headings_1": {"content": "criteria and reporting to ensure better measurement of DES\u2019 Inspection", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making,", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "staffing requirements in line with the inspection mandate and then engaging relevant stakeholders for improved resource allocation, better remuneration and facilitation to enable effective school inspections. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making,", "page": 182, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making,", "page": 182, "level": 2}}]], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Enforce adherence to the inspection guidelines by the inspectors during school inspections by use of GPS locations and other established measures to ensure adequate coverage for better results.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making,", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Ensure DES properly plans for inspections with emphasis on feedback mechanisms to all relevant stakeholders so that recommendations are implemented to foster effective teaching and learning.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making,", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making,", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inspection findings to the relevant stakeholders for action to be taken. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}]], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Ensure DES explores the use of electronic feedback mechanisms like use of emails etc., especially to the head teachers and teaching staff of the schools inspected so that recommendations are timely actioned.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "182", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Consider enhancing the DES mandate by including enforcement function which is critical in ensuring inspection recommendations are implemented by the respective schools.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Periodically consolidate and analyse inspection report findings and recommendations and timely liaise with other relevant stakeholders leading to concerted efforts in improvement of teaching and learning in schools.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Ensure that Inspectors liaise with the school head teachers to design school", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}, {"headings_1": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "improvement plans to address inspection recommendations. The plans should be", "metadata": {"headings": [{"headings_0": {"content": "improvement plans to address inspection recommendations. The plans should be", "page": 183, "level": 2}}, {"headings_1": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "routinely assessed to ascertain relevant and if possible make appropriate and timely adjustments.", "metadata": {"headings": [{"headings_0": {"content": "improvement plans to address inspection recommendations. The plans should be", "page": 183, "level": 2}}, {"headings_1": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Ensure that all schools inspected are issued inspection reports containing details of findings and recommendations for ease of implementation.", "metadata": {"headings": [{"headings_0": {"content": "improvement plans to address inspection recommendations. The plans should be", "page": 183, "level": 2}}, {"headings_1": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "improvement plans to address inspection recommendations. The plans should be", "page": 183, "level": 2}}, {"headings_1": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Ensure that DES incorporates follow up inspection activities in its planning in order to monitor implementation of recommendations to achieve improved teaching and learning in schools.", "metadata": {"headings": [{"headings_0": {"content": "improvement plans to address inspection recommendations. The plans should be", "page": 183, "level": 2}}, {"headings_1": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "improvement plans to address inspection recommendations. The plans should be", "page": 183, "level": 2}}, {"headings_1": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Should plan and prioritise impact assessment to inform the Directorate\u2019s", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Should plan and prioritise impact assessment to inform the Directorate\u2019s", "page": 183, "level": 2}}, {"headings_1": {"content": "improvement plans to address inspection recommendations. The plans should be", "page": 183, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "improvement strategies to appropriately achieve its mandate of improving teaching and learning in schools.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Should plan and prioritise impact assessment to inform the Directorate\u2019s", "page": 183, "level": 2}}, {"headings_1": {"content": "improvement plans to address inspection recommendations. The plans should be", "page": 183, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Overall Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Overall Conclusion", "page": 183, "level": 5}}, {"headings_1": {"content": "\uf0b7 Should plan and prioritise impact assessment to inform the Directorate\u2019s", "page": 183, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Although the Government of Uganda has made strides in facilitating the school inspection process to improve access, quality and relevance of education, the lack of Inspection Policy and Strategy, failure to undertake proper annual planning, inadequacies in", "metadata": {"headings": [{"headings_0": {"content": "Although the Government of Uganda has made strides in facilitating the school inspection process to improve access, quality and relevance of education, the lack of Inspection Policy and Strategy, failure to undertake proper annual planning, inadequacies in", "page": 183, "level": 4}}, {"headings_1": {"content": "Overall Conclusion", "page": 183, "level": 5}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inspections, failure to adequately disseminate inspection reports to stakeholders, failure to enforce the implementation of inspection recommendations, and the failure to undertake impact assessment may reverse the gains the country has achieved in education.", "metadata": {"headings": [{"headings_0": {"content": "Although the Government of Uganda has made strides in facilitating the school inspection process to improve access, quality and relevance of education, the lack of Inspection Policy and Strategy, failure to undertake proper annual planning, inadequacies in", "page": 183, "level": 4}}, {"headings_1": {"content": "Overall Conclusion", "page": 183, "level": 5}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The above shortcomings if not addressed, may cast doubt on the country\u2019s ability to attain the SDG 4 objective of ensuring inclusive and equitable quality education and the", "metadata": {"headings": [{"headings_0": {"content": "The above shortcomings if not addressed, may cast doubt on the country\u2019s ability to attain the SDG 4 objective of ensuring inclusive and equitable quality education and the", "page": 183, "level": 4}}, {"headings_1": {"content": "Although the Government of Uganda has made strides in facilitating the school inspection process to improve access, quality and relevance of education, the lack of Inspection Policy and Strategy, failure to undertake proper annual planning, inadequacies in", "page": 183, "level": 4}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "promotion of life-long learning opportunities for all by 2030.", "metadata": {"headings": [{"headings_0": {"content": "The above shortcomings if not addressed, may cast doubt on the country\u2019s ability to attain the SDG 4 objective of ensuring inclusive and equitable quality education and the", "page": 183, "level": 4}}, {"headings_1": {"content": "Although the Government of Uganda has made strides in facilitating the school inspection process to improve access, quality and relevance of education, the lack of Inspection Policy and Strategy, failure to undertake proper annual planning, inadequacies in", "page": 183, "level": 4}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.10 VALUE FOR MONEY AUDIT TO ASSESS THE EFFECTIVENESS OF THE DIRECTORATE OF FISHERIES RESOURCES (DiFRs) IN REGULATING THE FISHING EFFORT IN UGANDA", "metadata": {"headings": [{"headings_0": {"content": "4.1.10 VALUE FOR MONEY AUDIT TO ASSESS THE EFFECTIVENESS OF THE DIRECTORATE OF FISHERIES RESOURCES (DiFRs) IN REGULATING THE FISHING EFFORT IN UGANDA", "page": 183, "level": 5}}, {"headings_1": {"content": "The above shortcomings if not addressed, may cast doubt on the country\u2019s ability to attain the SDG 4 objective of ensuring inclusive and equitable quality education and the", "page": 183, "level": 4}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Sustainable Development Goal (SDG) 14 (life under water) requires that by 2030, UN", "metadata": {"headings": [{"headings_0": {"content": "Sustainable Development Goal (SDG) 14 (life under water) requires that by 2030, UN", "page": 183, "level": 2}}, {"headings_1": {"content": "4.1.10 VALUE FOR MONEY AUDIT TO ASSESS THE EFFECTIVENESS OF THE DIRECTORATE OF FISHERIES RESOURCES (DiFRs) IN REGULATING THE FISHING EFFORT IN UGANDA", "page": 183, "level": 5}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "member states should have effectively regulated harvesting and ended overfishing, illegal, unreported and unregulated fishing and destructive fishing practices and implemented science-based management plans, in order to restore fish stocks to levels that can \n183", "metadata": {"headings": [{"headings_0": {"content": "Sustainable Development Goal (SDG) 14 (life under water) requires that by 2030, UN", "page": 183, "level": 2}}, {"headings_1": {"content": "4.1.10 VALUE FOR MONEY AUDIT TO ASSESS THE EFFECTIVENESS OF THE DIRECTORATE OF FISHERIES RESOURCES (DiFRs) IN REGULATING THE FISHING EFFORT IN UGANDA", "page": 183, "level": 5}}, [{"headings_0": {"content": "Sustainable Development Goal (SDG) 14 (life under water) requires that by 2030, UN", "page": 183, "level": 2}}, {"headings_1": {"content": "4.1.10 VALUE FOR MONEY AUDIT TO ASSESS THE EFFECTIVENESS OF THE DIRECTORATE OF FISHERIES RESOURCES (DiFRs) IN REGULATING THE FISHING EFFORT IN UGANDA", "page": 183, "level": 5}}]], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "produce maximum sustainable yield6. In Uganda\u2019s third National Development Plan (NDP III) 2020/21-2024/25, the Agro-Industrialization Programme aims at fostering a sustainable agro-industrialization agenda in Uganda and has selected fish as one of the nine priority commodities to drive the Agro-Industrialisation agenda.", "metadata": {"headings": [{"headings_0": {"content": "produce maximum sustainable yield6. In Uganda\u2019s third National Development Plan (NDP III) 2020/21-2024/25, the Agro-Industrialization Programme aims at fostering a sustainable agro-industrialization agenda in Uganda and has selected fish as one of the nine priority commodities to drive the Agro-Industrialisation agenda.", "page": 184, "level": 4}}, {"headings_1": {"content": "Sustainable Development Goal (SDG) 14 (life under water) requires that by 2030, UN", "page": 183, "level": 2}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Accordingly, Government set out to nearly triple fish exports between FY 2020/21 and FY 2024/25.7 Among the strategies to attain this goal was increasing the fish stock in lakes", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, Government set out to nearly triple fish exports between FY 2020/21 and FY 2024/25.7 Among the strategies to attain this goal was increasing the fish stock in lakes", "page": 184, "level": 4}}, {"headings_1": {"content": "produce maximum sustainable yield6. In Uganda\u2019s third National Development Plan (NDP III) 2020/21-2024/25, the Agro-Industrialization Programme aims at fostering a sustainable agro-industrialization agenda in Uganda and has selected fish as one of the nine priority commodities to drive the Agro-Industrialisation agenda.", "page": 184, "level": 4}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "countrywide through closer regulation of the fisheries sector, primarily through the", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, Government set out to nearly triple fish exports between FY 2020/21 and FY 2024/25.7 Among the strategies to attain this goal was increasing the fish stock in lakes", "page": 184, "level": 4}}, {"headings_1": {"content": "produce maximum sustainable yield6. In Uganda\u2019s third National Development Plan (NDP III) 2020/21-2024/25, the Agro-Industrialization Programme aims at fostering a sustainable agro-industrialization agenda in Uganda and has selected fish as one of the nine priority commodities to drive the Agro-Industrialisation agenda.", "page": 184, "level": 4}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Directorate of Fisheries Resources (DiFRs) under Ministry of Agriculture, Animal Industry", "metadata": {"headings": [{"headings_0": {"content": "Directorate of Fisheries Resources (DiFRs) under Ministry of Agriculture, Animal Industry", "page": 184, "level": 2}}, {"headings_1": {"content": "Accordingly, Government set out to nearly triple fish exports between FY 2020/21 and FY 2024/25.7 Among the strategies to attain this goal was increasing the fish stock in lakes", "page": 184, "level": 4}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and Fisheries (MAAIF), and the establishment of the Fisheries Protection Unit (FPU).", "metadata": {"headings": [{"headings_0": {"content": "Directorate of Fisheries Resources (DiFRs) under Ministry of Agriculture, Animal Industry", "page": 184, "level": 2}}, {"headings_1": {"content": "Accordingly, Government set out to nearly triple fish exports between FY 2020/21 and FY 2024/25.7 Among the strategies to attain this goal was increasing the fish stock in lakes", "page": 184, "level": 4}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Despite some gains such as impoundment of some illegal fishing gear, concerns remain about recurrence of the aforementioned crime, the fact that less than half of Lake", "metadata": {"headings": [{"headings_0": {"content": "Despite some gains such as impoundment of some illegal fishing gear, concerns remain about recurrence of the aforementioned crime, the fact that less than half of Lake", "page": 184, "level": 4}}, {"headings_1": {"content": "Directorate of Fisheries Resources (DiFRs) under Ministry of Agriculture, Animal Industry", "page": 184, "level": 2}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Victoria\u2019s fishermen are registered, and other illegal practices, which point to weaknesses", "metadata": {"headings": [{"headings_0": {"content": "Despite some gains such as impoundment of some illegal fishing gear, concerns remain about recurrence of the aforementioned crime, the fact that less than half of Lake", "page": 184, "level": 4}}, {"headings_1": {"content": "Directorate of Fisheries Resources (DiFRs) under Ministry of Agriculture, Animal Industry", "page": 184, "level": 2}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "in regulation. This threatens Uganda\u2019s ability to attain its economic objectives in the fish sector, and to meet the SDG 14 target of sustainable utilisation of fisheries resources.", "metadata": {"headings": [{"headings_0": {"content": "in regulation. This threatens Uganda\u2019s ability to attain its economic objectives in the fish sector, and to meet the SDG 14 target of sustainable utilisation of fisheries resources.", "page": 184, "level": 4}}, {"headings_1": {"content": "Despite some gains such as impoundment of some illegal fishing gear, concerns remain about recurrence of the aforementioned crime, the fact that less than half of Lake", "page": 184, "level": 4}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 184, "level": 5}}, {"headings_1": {"content": "in regulation. This threatens Uganda\u2019s ability to attain its economic objectives in the fish sector, and to meet the SDG 14 target of sustainable utilisation of fisheries resources.", "page": 184, "level": 4}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The following notable achievements were registered in regulation of fishing effort:", "metadata": {"headings": [{"headings_0": {"content": "The following notable achievements were registered in regulation of fishing effort:", "page": 184, "level": 2}}, {"headings_1": {"content": "KEY FINDINGS", "page": 184, "level": 5}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "\uf0b7 There was increased surveillance following establishment of the Fisheries Protection Unit under the Uganda People\u2019s Defence Forces;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was increased surveillance following establishment of the Fisheries Protection Unit under the Uganda People\u2019s Defence Forces;", "page": 184, "level": 4}}, {"headings_1": {"content": "The following notable achievements were registered in regulation of fishing effort:", "page": 184, "level": 2}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The Ugandan side of Lake Victoria registered a significant decrease in the utilisation of illegal fishing gear between 2016 and 2020, with reductions ranging from 21.2% to 72.6%. Notably, reductions were recorded for: Beach and boat", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was increased surveillance following establishment of the Fisheries Protection Unit under the Uganda People\u2019s Defence Forces;", "page": 184, "level": 4}}, {"headings_1": {"content": "The following notable achievements were registered in regulation of fishing effort:", "page": 184, "level": 2}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was increased surveillance following establishment of the Fisheries Protection Unit under the Uganda People\u2019s Defence Forces;", "page": 184, "level": 4}}, {"headings_1": {"content": "The following notable achievements were registered in regulation of fishing effort:", "page": 184, "level": 2}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "seines (43.4%), Monofilament gillnets (52.3%), Small seines (21.2%), Scoop nets", "metadata": {"headings": [{"headings_0": {"content": "seines (43.4%), Monofilament gillnets (52.3%), Small seines (21.2%), Scoop nets", "page": 184, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was increased surveillance following establishment of the Fisheries Protection Unit under the Uganda People\u2019s Defence Forces;", "page": 184, "level": 4}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(72.6%), Lift nets (60.7%), Traps (45.6%) and Cast nets (30.2%).", "metadata": {"headings": [{"headings_0": {"content": "seines (43.4%), Monofilament gillnets (52.3%), Small seines (21.2%), Scoop nets", "page": 184, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was increased surveillance following establishment of the Fisheries Protection Unit under the Uganda People\u2019s Defence Forces;", "page": 184, "level": 4}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Enactment of the Fisheries and Aquaculture Act, 2022, which prescribes much more stringent penalties for illegal fishing than the previous law;", "metadata": {"headings": [{"headings_0": {"content": "seines (43.4%), Monofilament gillnets (52.3%), Small seines (21.2%), Scoop nets", "page": 184, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was increased surveillance following establishment of the Fisheries Protection Unit under the Uganda People\u2019s Defence Forces;", "page": 184, "level": 4}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "seines (43.4%), Monofilament gillnets (52.3%), Small seines (21.2%), Scoop nets", "page": 184, "level": 2}}, {"headings_1": {"content": "\uf0b7 There was increased surveillance following establishment of the Fisheries Protection Unit under the Uganda People\u2019s Defence Forces;", "page": 184, "level": 4}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "However, the audit also revealed the following areas for improvement:", "metadata": {"headings": [{"headings_0": {"content": "However, the audit also revealed the following areas for improvement:", "page": 184, "level": 2}}, {"headings_1": {"content": "seines (43.4%), Monofilament gillnets (52.3%), Small seines (21.2%), Scoop nets", "page": 184, "level": 2}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 184, "level": 5}}, {"headings_1": {"content": "However, the audit also revealed the following areas for improvement:", "page": 184, "level": 2}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Contrary to the requirement to conduct frame surveys every two years, those for all major lakes in Uganda were last conducted in 2016, except Lake Victoria\u2019s that was done in 2021. The Lake Victoria survey showed that there was still a", "metadata": {"headings": [{"headings_0": {"content": "Contrary to the requirement to conduct frame surveys every two years, those for all major lakes in Uganda were last conducted in 2016, except Lake Victoria\u2019s that was done in 2021. The Lake Victoria survey showed that there was still a", "page": 184, "level": 4}}, {"headings_1": {"content": "a)", "page": 184, "level": 5}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "significant amount of use of illegal gears on the lake (25%) in spite of enforcement efforts to rid the lake of illegal gears.", "metadata": {"headings": [{"headings_0": {"content": "Contrary to the requirement to conduct frame surveys every two years, those for all major lakes in Uganda were last conducted in 2016, except Lake Victoria\u2019s that was done in 2021. The Lake Victoria survey showed that there was still a", "page": 184, "level": 4}}, {"headings_1": {"content": "a)", "page": 184, "level": 5}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 184, "level": 5}}, {"headings_1": {"content": "Contrary to the requirement to conduct frame surveys every two years, those for all major lakes in Uganda were last conducted in 2016, except Lake Victoria\u2019s that was done in 2021. The Lake Victoria survey showed that there was still a", "page": 184, "level": 4}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The majority of vessels and fishers (Av. 76%) in the 13 districts on Lake Victoria remain unlicensed despite the existence of the Fish Protection Unit for", "metadata": {"headings": [{"headings_0": {"content": "The majority of vessels and fishers (Av. 76%) in the 13 districts on Lake Victoria remain unlicensed despite the existence of the Fish Protection Unit for", "page": 184, "level": 4}}, {"headings_1": {"content": "b)", "page": 184, "level": 5}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "enforcement of compliance with the Fishing Rules.", "metadata": {"headings": [{"headings_0": {"content": "The majority of vessels and fishers (Av. 76%) in the 13 districts on Lake Victoria remain unlicensed despite the existence of the Fish Protection Unit for", "page": 184, "level": 4}}, {"headings_1": {"content": "b)", "page": 184, "level": 5}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 184, "level": 5}}, {"headings_1": {"content": "The majority of vessels and fishers (Av. 76%) in the 13 districts on Lake Victoria remain unlicensed despite the existence of the Fish Protection Unit for", "page": 184, "level": 4}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Fisheries data is scattered per district because the current licensing system lacks a provision for centralizing the data as a result monitoring and follow up becomes difficult. \n6 The 2030 Agenda for Sustainable Development: Goal 14; Target 14.4. 7 National Development Plan III \n184", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 184, "level": 5}}, {"headings_1": {"content": "The majority of vessels and fishers (Av. 76%) in the 13 districts on Lake Victoria remain unlicensed despite the existence of the Fish Protection Unit for", "page": 184, "level": 4}}, [{"headings_0": {"content": "c)", "page": 184, "level": 5}}, {"headings_1": {"content": "The majority of vessels and fishers (Av. 76%) in the 13 districts on Lake Victoria remain unlicensed despite the existence of the Fish Protection Unit for", "page": 184, "level": 4}}], [{"headings_0": {"content": "c)", "page": 184, "level": 5}}, {"headings_1": {"content": "The majority of vessels and fishers (Av. 76%) in the 13 districts on Lake Victoria remain unlicensed despite the existence of the Fish Protection Unit for", "page": 184, "level": 4}}]], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 185, "level": 5}}, {"headings_1": {"content": "c)", "page": 184, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Directorate does not have access to data relating to cases of non-compliance", "metadata": {"headings": [{"headings_0": {"content": "The Directorate does not have access to data relating to cases of non-compliance", "page": 185, "level": 2}}, {"headings_1": {"content": "d)", "page": 185, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to fisheries rules and regulations to assist them update the register. Furthermore,", "metadata": {"headings": [{"headings_0": {"content": "The Directorate does not have access to data relating to cases of non-compliance", "page": 185, "level": 2}}, {"headings_1": {"content": "d)", "page": 185, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "no record of non-compliance is maintained. There is thus a noted increase of", "metadata": {"headings": [{"headings_0": {"content": "no record of non-compliance is maintained. There is thus a noted increase of", "page": 185, "level": 2}}, {"headings_1": {"content": "The Directorate does not have access to data relating to cases of non-compliance", "page": 185, "level": 2}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "repeat offenders.", "metadata": {"headings": [{"headings_0": {"content": "no record of non-compliance is maintained. There is thus a noted increase of", "page": 185, "level": 2}}, {"headings_1": {"content": "The Directorate does not have access to data relating to cases of non-compliance", "page": 185, "level": 2}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 185, "level": 5}}, {"headings_1": {"content": "no record of non-compliance is maintained. There is thus a noted increase of", "page": 185, "level": 2}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Fishers have to seek assistance from the District Fisheries Officer to make", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 185, "level": 5}}, {"headings_1": {"content": "no record of non-compliance is maintained. There is thus a noted increase of", "page": 185, "level": 2}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "applications and print licenses off the e-licensing systems. Review of the", "metadata": {"headings": [{"headings_0": {"content": "applications and print licenses off the e-licensing systems. Review of the", "page": 185, "level": 2}}, {"headings_1": {"content": "e)", "page": 185, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "performance reports for the period under review and interviews of fishers indicated that there were no activities implemented by the Directorate such as mobile licensing or sensitization of fishers to ease the use of the e-licensing system.", "metadata": {"headings": [{"headings_0": {"content": "applications and print licenses off the e-licensing systems. Review of the", "page": 185, "level": 2}}, {"headings_1": {"content": "e)", "page": 185, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 185, "level": 5}}, {"headings_1": {"content": "applications and print licenses off the e-licensing systems. Review of the", "page": 185, "level": 2}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Failure to receive paid-for licenses was attributed to the frequent breakdown of", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 185, "level": 5}}, {"headings_1": {"content": "applications and print licenses off the e-licensing systems. Review of the", "page": 185, "level": 2}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the e-licensing system of the Directorate. The audit team further noted that fishing Vessel plates which are meant to also be part of the license package for Fishing Vessel Licenses are irregularly issued. So many boats thus operate without", "metadata": {"headings": [{"headings_0": {"content": "the e-licensing system of the Directorate. The audit team further noted that fishing Vessel plates which are meant to also be part of the license package for Fishing Vessel Licenses are irregularly issued. So many boats thus operate without", "page": 185, "level": 4}}, {"headings_1": {"content": "f)", "page": 185, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "identification.", "metadata": {"headings": [{"headings_0": {"content": "the e-licensing system of the Directorate. The audit team further noted that fishing Vessel plates which are meant to also be part of the license package for Fishing Vessel Licenses are irregularly issued. So many boats thus operate without", "page": 185, "level": 4}}, {"headings_1": {"content": "f)", "page": 185, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 185, "level": 5}}, {"headings_1": {"content": "the e-licensing system of the Directorate. The audit team further noted that fishing Vessel plates which are meant to also be part of the license package for Fishing Vessel Licenses are irregularly issued. So many boats thus operate without", "page": 185, "level": 4}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Licenses and fish control permits are issued in the name of the boat owners. However, the operators and fishers who use the boats are not recorded or licensed. As a result, because of the laxity to manage and control these fishers", "metadata": {"headings": [{"headings_0": {"content": "Licenses and fish control permits are issued in the name of the boat owners. However, the operators and fishers who use the boats are not recorded or licensed. As a result, because of the laxity to manage and control these fishers", "page": 185, "level": 4}}, {"headings_1": {"content": "g)", "page": 185, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "by the boat owners, the offenders are often not identified and thus keep recycling to other boats around the lake.", "metadata": {"headings": [{"headings_0": {"content": "Licenses and fish control permits are issued in the name of the boat owners. However, the operators and fishers who use the boats are not recorded or licensed. As a result, because of the laxity to manage and control these fishers", "page": 185, "level": 4}}, {"headings_1": {"content": "g)", "page": 185, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 185, "level": 5}}, {"headings_1": {"content": "Licenses and fish control permits are issued in the name of the boat owners. However, the operators and fishers who use the boats are not recorded or licensed. As a result, because of the laxity to manage and control these fishers", "page": 185, "level": 4}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There is only one special court that prosecutes fisheries related crimes which is located in Kampala. This in addition to limited facilitation in form of funding,", "metadata": {"headings": [{"headings_0": {"content": "There is only one special court that prosecutes fisheries related crimes which is located in Kampala. This in addition to limited facilitation in form of funding,", "page": 185, "level": 4}}, {"headings_1": {"content": "h)", "page": 185, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "vehicles, propeller engines, standard boats and understaffing limits the acquisition and collection of adequate evidence for prosecution which results into delayed commencement of court proceedings.", "metadata": {"headings": [{"headings_0": {"content": "There is only one special court that prosecutes fisheries related crimes which is located in Kampala. This in addition to limited facilitation in form of funding,", "page": 185, "level": 4}}, {"headings_1": {"content": "h)", "page": 185, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 185, "level": 5}}, {"headings_1": {"content": "There is only one special court that prosecutes fisheries related crimes which is located in Kampala. This in addition to limited facilitation in form of funding,", "page": 185, "level": 4}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The DiFRs does not have a coordination mechanism both at national and local", "metadata": {"headings": [{"headings_0": {"content": "The DiFRs does not have a coordination mechanism both at national and local", "page": 185, "level": 2}}, {"headings_1": {"content": "i)", "page": 185, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "level with the key stakeholders such as Fisheries Protection Unit (FPU), Uganda", "metadata": {"headings": [{"headings_0": {"content": "The DiFRs does not have a coordination mechanism both at national and local", "page": 185, "level": 2}}, {"headings_1": {"content": "i)", "page": 185, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Revenue Authority (URA), and Local Government (LG) among others. This has", "metadata": {"headings": [{"headings_0": {"content": "Revenue Authority (URA), and Local Government (LG) among others. This has", "page": 185, "level": 2}}, {"headings_1": {"content": "The DiFRs does not have a coordination mechanism both at national and local", "page": 185, "level": 2}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "resulted in inadequate control of the influx of illegal fishing gear, poor mobilisation of fishing communities for Sensitisation.", "metadata": {"headings": [{"headings_0": {"content": "Revenue Authority (URA), and Local Government (LG) among others. This has", "page": 185, "level": 2}}, {"headings_1": {"content": "The DiFRs does not have a coordination mechanism both at national and local", "page": 185, "level": 2}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "j)", "metadata": {"headings": [{"headings_0": {"content": "j)", "page": 185, "level": 5}}, {"headings_1": {"content": "Revenue Authority (URA), and Local Government (LG) among others. This has", "page": 185, "level": 2}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The DiFRs lacks trained M&E personnel to facilitate routine data collection and analysis as well as a comprehensive M&E framework which has affected prioritizing", "metadata": {"headings": [{"headings_0": {"content": "j)", "page": 185, "level": 5}}, {"headings_1": {"content": "Revenue Authority (URA), and Local Government (LG) among others. This has", "page": 185, "level": 2}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "quantified planning for M&E activities, consistent and accurate reporting on", "metadata": {"headings": [{"headings_0": {"content": "quantified planning for M&E activities, consistent and accurate reporting on", "page": 185, "level": 2}}, {"headings_1": {"content": "j)", "page": 185, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "measurable key performance indicators, as well as establishing a means of quality control and sharing of information across all stakeholders in the fisheries sector.", "metadata": {"headings": [{"headings_0": {"content": "quantified planning for M&E activities, consistent and accurate reporting on", "page": 185, "level": 2}}, {"headings_1": {"content": "j)", "page": 185, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 185, "level": 5}}, {"headings_1": {"content": "quantified planning for M&E activities, consistent and accurate reporting on", "page": 185, "level": 2}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MAAIF through the Directorate of Fisheries Resources should:", "metadata": {"headings": [{"headings_0": {"content": "MAAIF through the Directorate of Fisheries Resources should:", "page": 185, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 185, "level": 5}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 185, "level": 5}}, {"headings_1": {"content": "MAAIF through the Directorate of Fisheries Resources should:", "page": 185, "level": 2}}], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Create a more sustainable plan for gathering fishing data needed other than overall surveys being done at once in collaboration with the Local Governments and community members. \n185", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 185, "level": 5}}, {"headings_1": {"content": "MAAIF through the Directorate of Fisheries Resources should:", "page": 185, "level": 2}}, [{"headings_0": {"content": "(i)", "page": 185, "level": 5}}, {"headings_1": {"content": "MAAIF through the Directorate of Fisheries Resources should:", "page": 185, "level": 2}}]], "page": 185, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 186, "level": 5}}, {"headings_1": {"content": "(i)", "page": 185, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Implement an import substitution strategy for fishing gears where local producers", "metadata": {"headings": [{"headings_0": {"content": "Implement an import substitution strategy for fishing gears where local producers", "page": 186, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "can be aided in production of affordable quality legal gears in order to discourage the importation of illegal gears.", "metadata": {"headings": [{"headings_0": {"content": "Implement an import substitution strategy for fishing gears where local producers", "page": 186, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 186, "level": 5}}, {"headings_1": {"content": "Implement an import substitution strategy for fishing gears where local producers", "page": 186, "level": 2}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Improve coordination mechanisms with stakeholders in order to ensure an efficient", "metadata": {"headings": [{"headings_0": {"content": "Improve coordination mechanisms with stakeholders in order to ensure an efficient", "page": 186, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "method of enforcement through self-monitoring by community members as well as organisations engaged in fishing activities.", "metadata": {"headings": [{"headings_0": {"content": "Improve coordination mechanisms with stakeholders in order to ensure an efficient", "page": 186, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 186, "level": 5}}, {"headings_1": {"content": "Improve coordination mechanisms with stakeholders in order to ensure an efficient", "page": 186, "level": 2}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Fast track the completion of the new licensing system under reconstruction by NITA-U and to ensure that the e-licensing system is comprehensive, quality tested and is able to ensure ease of access and use by even those in the most remote areas where internet access is limited.", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 186, "level": 5}}, {"headings_1": {"content": "Improve coordination mechanisms with stakeholders in order to ensure an efficient", "page": 186, "level": 2}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 186, "level": 5}}, {"headings_1": {"content": "(iv)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Fast track the reintegration of community co-management structures as a means", "metadata": {"headings": [{"headings_0": {"content": "Fast track the reintegration of community co-management structures as a means", "page": 186, "level": 2}}, {"headings_1": {"content": "(v)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to ensure that all members and fishers carrying out fishing activities in their community are licensed as the fisheries resources are communal assets that they should be protecting as well.", "metadata": {"headings": [{"headings_0": {"content": "Fast track the reintegration of community co-management structures as a means", "page": 186, "level": 2}}, {"headings_1": {"content": "(v)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi) Facilitate the establishment of a centralized data management system and", "metadata": {"headings": [{"headings_0": {"content": "(vi) Facilitate the establishment of a centralized data management system and", "page": 186, "level": 2}}, {"headings_1": {"content": "Fast track the reintegration of community co-management structures as a means", "page": 186, "level": 2}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "comprehensive coordination mechanism for all the key stakeholders involved in regulation of regulation of fishing effort.", "metadata": {"headings": [{"headings_0": {"content": "(vi) Facilitate the establishment of a centralized data management system and", "page": 186, "level": 2}}, {"headings_1": {"content": "Fast track the reintegration of community co-management structures as a means", "page": 186, "level": 2}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii)", "metadata": {"headings": [{"headings_0": {"content": "(vii)", "page": 186, "level": 5}}, {"headings_1": {"content": "(vi) Facilitate the establishment of a centralized data management system and", "page": 186, "level": 2}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure that data on all cases in the region related to fisheries illegalities are shared with the DFOs of the Districts in the region.", "metadata": {"headings": [{"headings_0": {"content": "Ensure that data on all cases in the region related to fisheries illegalities are shared with the DFOs of the Districts in the region.", "page": 186, "level": 4}}, {"headings_1": {"content": "(vii)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(viii)", "metadata": {"headings": [{"headings_0": {"content": "(viii)", "page": 186, "level": 5}}, {"headings_1": {"content": "Ensure that data on all cases in the region related to fisheries illegalities are shared with the DFOs of the Districts in the region.", "page": 186, "level": 4}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Prioritise sensitization of fishers on how to use the e-licensing system and consider", "metadata": {"headings": [{"headings_0": {"content": "Prioritise sensitization of fishers on how to use the e-licensing system and consider", "page": 186, "level": 2}}, {"headings_1": {"content": "(viii)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "upgrades for easier navigation by license applicants.", "metadata": {"headings": [{"headings_0": {"content": "Prioritise sensitization of fishers on how to use the e-licensing system and consider", "page": 186, "level": 2}}, {"headings_1": {"content": "(viii)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ix)", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 186, "level": 5}}, {"headings_1": {"content": "Prioritise sensitization of fishers on how to use the e-licensing system and consider", "page": 186, "level": 2}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Streamline license issuance by setting timelines for applications, approvals, and", "metadata": {"headings": [{"headings_0": {"content": "Streamline license issuance by setting timelines for applications, approvals, and", "page": 186, "level": 2}}, {"headings_1": {"content": "(ix)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "vessel plate delivery.", "metadata": {"headings": [{"headings_0": {"content": "Streamline license issuance by setting timelines for applications, approvals, and", "page": 186, "level": 2}}, {"headings_1": {"content": "(ix)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(x)", "metadata": {"headings": [{"headings_0": {"content": "(x)", "page": 186, "level": 5}}, {"headings_1": {"content": "Streamline license issuance by setting timelines for applications, approvals, and", "page": 186, "level": 2}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Explore more efficient means of dispatching the vessel plates to fishers.", "metadata": {"headings": [{"headings_0": {"content": "Explore more efficient means of dispatching the vessel plates to fishers.", "page": 186, "level": 2}}, {"headings_1": {"content": "(x)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(xi)", "metadata": {"headings": [{"headings_0": {"content": "(xi)", "page": 186, "level": 5}}, {"headings_1": {"content": "Explore more efficient means of dispatching the vessel plates to fishers.", "page": 186, "level": 2}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Configure the system to issue one fish control permit per fisher (baria) in order to", "metadata": {"headings": [{"headings_0": {"content": "Configure the system to issue one fish control permit per fisher (baria) in order to", "page": 186, "level": 2}}, {"headings_1": {"content": "(xi)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "hold them accountable for their fishing activities.", "metadata": {"headings": [{"headings_0": {"content": "Configure the system to issue one fish control permit per fisher (baria) in order to", "page": 186, "level": 2}}, {"headings_1": {"content": "(xi)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xii)", "metadata": {"headings": [{"headings_0": {"content": "(xii)", "page": 186, "level": 5}}, {"headings_1": {"content": "Configure the system to issue one fish control permit per fisher (baria) in order to", "page": 186, "level": 2}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Engage relevant stakeholders to pursue establishment of regional utility courts to", "metadata": {"headings": [{"headings_0": {"content": "Engage relevant stakeholders to pursue establishment of regional utility courts to", "page": 186, "level": 2}}, {"headings_1": {"content": "(xii)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "expedite prosecution of fisheries-related crimes;", "metadata": {"headings": [{"headings_0": {"content": "Engage relevant stakeholders to pursue establishment of regional utility courts to", "page": 186, "level": 2}}, {"headings_1": {"content": "(xii)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xiii) Prioritise allocation of funds to facilitate investigation of fisheries-related crimes.", "metadata": {"headings": [{"headings_0": {"content": "(xiii) Prioritise allocation of funds to facilitate investigation of fisheries-related crimes.", "page": 186, "level": 2}}, {"headings_1": {"content": "Engage relevant stakeholders to pursue establishment of regional utility courts to", "page": 186, "level": 2}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(xiv) Develop a comprehensive M&E framework by prioritizing quantified planning for M&E activities, consistent and accurate reporting on measurable key performance", "metadata": {"headings": [{"headings_0": {"content": "(xiv) Develop a comprehensive M&E framework by prioritizing quantified planning for M&E activities, consistent and accurate reporting on measurable key performance", "page": 186, "level": 4}}, {"headings_1": {"content": "(xiii) Prioritise allocation of funds to facilitate investigation of fisheries-related crimes.", "page": 186, "level": 2}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "indicators, as well as establishing the means of quality control and sharing of information across all stakeholders in the fisheries sector.", "metadata": {"headings": [{"headings_0": {"content": "(xiv) Develop a comprehensive M&E framework by prioritizing quantified planning for M&E activities, consistent and accurate reporting on measurable key performance", "page": 186, "level": 4}}, {"headings_1": {"content": "(xiii) Prioritise allocation of funds to facilitate investigation of fisheries-related crimes.", "page": 186, "level": 2}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xv)", "metadata": {"headings": [{"headings_0": {"content": "(xv)", "page": 186, "level": 5}}, {"headings_1": {"content": "(xiv) Develop a comprehensive M&E framework by prioritizing quantified planning for M&E activities, consistent and accurate reporting on measurable key performance", "page": 186, "level": 4}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Train M&E personnel to facilitate routine data collection and analysis", "metadata": {"headings": [{"headings_0": {"content": "Train M&E personnel to facilitate routine data collection and analysis", "page": 186, "level": 2}}, {"headings_1": {"content": "(xv)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "186", "metadata": {"headings": [{"headings_0": {"content": "Train M&E personnel to facilitate routine data collection and analysis", "page": 186, "level": 2}}, {"headings_1": {"content": "(xv)", "page": 186, "level": 5}}], "page": 186, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 187, "level": 5}}, {"headings_1": {"content": "Train M&E personnel to facilitate routine data collection and analysis", "page": 186, "level": 2}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MAAIF, through its Directorate of Fisheries Resources (DiFRs), has actively regulated fishing effort on Lake Victoria through licensing, law enforcement, monitoring and evaluation, and stakeholder collaboration. However, the audit found weaknesses in the", "metadata": {"headings": [{"headings_0": {"content": "MAAIF, through its Directorate of Fisheries Resources (DiFRs), has actively regulated fishing effort on Lake Victoria through licensing, law enforcement, monitoring and evaluation, and stakeholder collaboration. However, the audit found weaknesses in the", "page": 187, "level": 4}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 187, "level": 5}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "e-licensing system as it was incomprehensive, difficult to operate by users, and", "metadata": {"headings": [{"headings_0": {"content": "MAAIF, through its Directorate of Fisheries Resources (DiFRs), has actively regulated fishing effort on Lake Victoria through licensing, law enforcement, monitoring and evaluation, and stakeholder collaboration. However, the audit found weaknesses in the", "page": 187, "level": 4}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 187, "level": 5}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "characterised by frequent breakdowns. The Directorate was working with NITA-U to", "metadata": {"headings": [{"headings_0": {"content": "characterised by frequent breakdowns. The Directorate was working with NITA-U to", "page": 187, "level": 2}}, {"headings_1": {"content": "MAAIF, through its Directorate of Fisheries Resources (DiFRs), has actively regulated fishing effort on Lake Victoria through licensing, law enforcement, monitoring and evaluation, and stakeholder collaboration. However, the audit found weaknesses in the", "page": 187, "level": 4}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "create a new and comprehensive system to address these challenges.", "metadata": {"headings": [{"headings_0": {"content": "characterised by frequent breakdowns. The Directorate was working with NITA-U to", "page": 187, "level": 2}}, {"headings_1": {"content": "MAAIF, through its Directorate of Fisheries Resources (DiFRs), has actively regulated fishing effort on Lake Victoria through licensing, law enforcement, monitoring and evaluation, and stakeholder collaboration. However, the audit found weaknesses in the", "page": 187, "level": 4}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Directorate also lacked a centralized and comprehensive information management system, coordination mechanism, and M&E framework, and these shortcomings led to", "metadata": {"headings": [{"headings_0": {"content": "The Directorate also lacked a centralized and comprehensive information management system, coordination mechanism, and M&E framework, and these shortcomings led to", "page": 187, "level": 4}}, {"headings_1": {"content": "characterised by frequent breakdowns. The Directorate was working with NITA-U to", "page": 187, "level": 2}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inefficient regulation and persistent illegal fishing, threatening aquatic life and food security.", "metadata": {"headings": [{"headings_0": {"content": "The Directorate also lacked a centralized and comprehensive information management system, coordination mechanism, and M&E framework, and these shortcomings led to", "page": 187, "level": 4}}, {"headings_1": {"content": "characterised by frequent breakdowns. The Directorate was working with NITA-U to", "page": 187, "level": 2}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Addressing the above weaknesses identified by the audit is crucial to improve fisheries", "metadata": {"headings": [{"headings_0": {"content": "Addressing the above weaknesses identified by the audit is crucial to improve fisheries", "page": 187, "level": 2}}, {"headings_1": {"content": "The Directorate also lacked a centralized and comprehensive information management system, coordination mechanism, and M&E framework, and these shortcomings led to", "page": 187, "level": 4}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "management.", "metadata": {"headings": [{"headings_0": {"content": "Addressing the above weaknesses identified by the audit is crucial to improve fisheries", "page": 187, "level": 2}}, {"headings_1": {"content": "The Directorate also lacked a centralized and comprehensive information management system, coordination mechanism, and M&E framework, and these shortcomings led to", "page": 187, "level": 4}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.11 VALUE FOR MONEY AUDIT ON THE OPERATIONAL EFFICIENCY OF CUSTOMS CENTRES /STATIONS IN THE UGANDA REVENUE AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "4.1.11 VALUE FOR MONEY AUDIT ON THE OPERATIONAL EFFICIENCY OF CUSTOMS CENTRES /STATIONS IN THE UGANDA REVENUE AUTHORITY", "page": 187, "level": 5}}, {"headings_1": {"content": "Addressing the above weaknesses identified by the audit is crucial to improve fisheries", "page": 187, "level": 2}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Uganda Revenue Authority (URA) is mandated to assess, collect and account for Central Government Tax Revenue (including Non-Tax Revenues) and provide advice to", "metadata": {"headings": [{"headings_0": {"content": "The Uganda Revenue Authority (URA) is mandated to assess, collect and account for Central Government Tax Revenue (including Non-Tax Revenues) and provide advice to", "page": 187, "level": 4}}, {"headings_1": {"content": "4.1.11 VALUE FOR MONEY AUDIT ON THE OPERATIONAL EFFICIENCY OF CUSTOMS CENTRES /STATIONS IN THE UGANDA REVENUE AUTHORITY", "page": 187, "level": 5}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "government on matters of policy relating to all revenue sources.", "metadata": {"headings": [{"headings_0": {"content": "The Uganda Revenue Authority (URA) is mandated to assess, collect and account for Central Government Tax Revenue (including Non-Tax Revenues) and provide advice to", "page": 187, "level": 4}}, {"headings_1": {"content": "4.1.11 VALUE FOR MONEY AUDIT ON THE OPERATIONAL EFFICIENCY OF CUSTOMS CENTRES /STATIONS IN THE UGANDA REVENUE AUTHORITY", "page": 187, "level": 5}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In the Financial year 2022/2023, the authority collected UGX.25,209.Bn which is 14% of", "metadata": {"headings": [{"headings_0": {"content": "In the Financial year 2022/2023, the authority collected UGX.25,209.Bn which is 14% of", "page": 187, "level": 2}}, {"headings_1": {"content": "The Uganda Revenue Authority (URA) is mandated to assess, collect and account for Central Government Tax Revenue (including Non-Tax Revenues) and provide advice to", "page": 187, "level": 4}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the national GDP. The Authority collects revenue through the Customs and domestic", "metadata": {"headings": [{"headings_0": {"content": "In the Financial year 2022/2023, the authority collected UGX.25,209.Bn which is 14% of", "page": 187, "level": 2}}, {"headings_1": {"content": "The Uganda Revenue Authority (URA) is mandated to assess, collect and account for Central Government Tax Revenue (including Non-Tax Revenues) and provide advice to", "page": 187, "level": 4}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "departments. A breakdown of the two department\u2019s revenue collection performance for the same year (2022/23) showed that Domestic Tax contributed UGX.15,902.47Bn while Customs Department net revenue collection was UGX. 9,306.58Bn.", "metadata": {"headings": [{"headings_0": {"content": "departments. A breakdown of the two department\u2019s revenue collection performance for the same year (2022/23) showed that Domestic Tax contributed UGX.15,902.47Bn while Customs Department net revenue collection was UGX. 9,306.58Bn.", "page": 187, "level": 4}}, {"headings_1": {"content": "In the Financial year 2022/2023, the authority collected UGX.25,209.Bn which is 14% of", "page": 187, "level": 2}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "However, the Customs Department still grapples with the problems of persistence in traditional illicit trade, smuggling, under-declaration of goods, under valuation and mis- description (false document) despite huge budget allocations to curb the vice.", "metadata": {"headings": [{"headings_0": {"content": "departments. A breakdown of the two department\u2019s revenue collection performance for the same year (2022/23) showed that Domestic Tax contributed UGX.15,902.47Bn while Customs Department net revenue collection was UGX. 9,306.58Bn.", "page": 187, "level": 4}}, {"headings_1": {"content": "In the Financial year 2022/2023, the authority collected UGX.25,209.Bn which is 14% of", "page": 187, "level": 2}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY AUDIT FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 187, "level": 5}}, {"headings_1": {"content": "departments. A breakdown of the two department\u2019s revenue collection performance for the same year (2022/23) showed that Domestic Tax contributed UGX.15,902.47Bn while Customs Department net revenue collection was UGX. 9,306.58Bn.", "page": 187, "level": 4}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following positives:", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 187, "level": 5}}, {"headings_1": {"content": "departments. A breakdown of the two department\u2019s revenue collection performance for the same year (2022/23) showed that Domestic Tax contributed UGX.15,902.47Bn while Customs Department net revenue collection was UGX. 9,306.58Bn.", "page": 187, "level": 4}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 187, "level": 5}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 187, "level": 5}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The customs guidelines and tariffs were regularly updated within the ASYCUDA world system to aid in the valuation of goods. These guidelines and tariffs are", "metadata": {"headings": [{"headings_0": {"content": "The customs guidelines and tariffs were regularly updated within the ASYCUDA world system to aid in the valuation of goods. These guidelines and tariffs are", "page": 187, "level": 4}}, {"headings_1": {"content": "(i)", "page": 187, "level": 5}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "updated quarterly, yearly, or when there is need be.", "metadata": {"headings": [{"headings_0": {"content": "The customs guidelines and tariffs were regularly updated within the ASYCUDA world system to aid in the valuation of goods. These guidelines and tariffs are", "page": 187, "level": 4}}, {"headings_1": {"content": "(i)", "page": 187, "level": 5}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 187, "level": 5}}, {"headings_1": {"content": "The customs guidelines and tariffs were regularly updated within the ASYCUDA world system to aid in the valuation of goods. These guidelines and tariffs are", "page": 187, "level": 4}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "All cargo destined to Uganda is trucked using an electronic seal. This ensures", "metadata": {"headings": [{"headings_0": {"content": "All cargo destined to Uganda is trucked using an electronic seal. This ensures", "page": 187, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 187, "level": 5}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "that cargo is tracked and monitored so as to avoid theft and dumping of the cargo.", "metadata": {"headings": [{"headings_0": {"content": "All cargo destined to Uganda is trucked using an electronic seal. This ensures", "page": 187, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 187, "level": 5}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 187, "level": 5}}, {"headings_1": {"content": "All cargo destined to Uganda is trucked using an electronic seal. This ensures", "page": 187, "level": 2}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Cargo entering the country is scanned at the border posts and there are CCTV", "metadata": {"headings": [{"headings_0": {"content": "Cargo entering the country is scanned at the border posts and there are CCTV", "page": 187, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 187, "level": 5}}], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "cameras that provide a live feed to ensure real-time analysis. \n187", "metadata": {"headings": [{"headings_0": {"content": "Cargo entering the country is scanned at the border posts and there are CCTV", "page": 187, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 187, "level": 5}}, [{"headings_0": {"content": "Cargo entering the country is scanned at the border posts and there are CCTV", "page": 187, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 187, "level": 5}}]], "page": 187, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 188, "level": 5}}, {"headings_1": {"content": "Cargo entering the country is scanned at the border posts and there are CCTV", "page": 187, "level": 2}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In coming cargo into the country is subjected to a risk assessment that leads to", "metadata": {"headings": [{"headings_0": {"content": "In coming cargo into the country is subjected to a risk assessment that leads to", "page": 188, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 188, "level": 5}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "either physical examination, documentary check, post clearance audit, or direct release of the goods based on the lane an individual is assigned. \nHowever, I also noted that:", "metadata": {"headings": [{"headings_0": {"content": "In coming cargo into the country is subjected to a risk assessment that leads to", "page": 188, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 188, "level": 5}}, [{"headings_0": {"content": "In coming cargo into the country is subjected to a risk assessment that leads to", "page": 188, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 188, "level": 5}}]], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 188, "level": 5}}, {"headings_1": {"content": "In coming cargo into the country is subjected to a risk assessment that leads to", "page": 188, "level": 2}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "With the use of the DEA Model analysis, the customs department had 9 customs stations out of the 28 Customs stations that were considered efficient in the year", "metadata": {"headings": [{"headings_0": {"content": "With the use of the DEA Model analysis, the customs department had 9 customs stations out of the 28 Customs stations that were considered efficient in the year", "page": 188, "level": 4}}, {"headings_1": {"content": "a)", "page": 188, "level": 5}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "220/21 compared to 12 (2021/22) and 11 (2022/23) customs stations observed to be efficient when compared with their peers in the utilisation of their inputs (staff and office expenses) in relation to the amount of revenue they generate, the number of declarations handled and those handled within the recommended 2-day time period.", "metadata": {"headings": [{"headings_0": {"content": "With the use of the DEA Model analysis, the customs department had 9 customs stations out of the 28 Customs stations that were considered efficient in the year", "page": 188, "level": 4}}, {"headings_1": {"content": "a)", "page": 188, "level": 5}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 188, "level": 5}}, {"headings_1": {"content": "With the use of the DEA Model analysis, the customs department had 9 customs stations out of the 28 Customs stations that were considered efficient in the year", "page": 188, "level": 4}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Malaba One Stop Border Post, Lia Customs Station, Tanzania-Dar-Salaam, Port of Mombasa, Kisumu and Nairobi, Entebbe CAPT, Entebbe Cargo and Courier Centre,", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 188, "level": 5}}, {"headings_1": {"content": "With the use of the DEA Model analysis, the customs department had 9 customs stations out of the 28 Customs stations that were considered efficient in the year", "page": 188, "level": 4}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Kampala CBC, Post parcels, Portbell, customs ware house, central bus terminal and DHL were the consistently efficient stations in a period of 3 years, 2020/21- 2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "Kampala CBC, Post parcels, Portbell, customs ware house, central bus terminal and DHL were the consistently efficient stations in a period of 3 years, 2020/21- 2022/2023.", "page": 188, "level": 4}}, {"headings_1": {"content": "b)", "page": 188, "level": 5}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 188, "level": 5}}, {"headings_1": {"content": "Kampala CBC, Post parcels, Portbell, customs ware house, central bus terminal and DHL were the consistently efficient stations in a period of 3 years, 2020/21- 2022/2023.", "page": 188, "level": 4}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "While Jinja and Iganga Customs Station, Lwakhakha Customs Station, Oraba Customs Station, Busia One Stop Border Post, Padea Customs Station, Elegu OSBP, Mbale Customs Station, Amudat and Suam river, Goli OSBP and Karuma", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 188, "level": 5}}, {"headings_1": {"content": "Kampala CBC, Post parcels, Portbell, customs ware house, central bus terminal and DHL were the consistently efficient stations in a period of 3 years, 2020/21- 2022/2023.", "page": 188, "level": 4}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Customs station, Ishasha River Customs Station, Katuna, Rwanda and Kamwezi,", "metadata": {"headings": [{"headings_0": {"content": "Customs station, Ishasha River Customs Station, Katuna, Rwanda and Kamwezi,", "page": 188, "level": 2}}, {"headings_1": {"content": "c)", "page": 188, "level": 5}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Cyanika and Bunanagana, Mirama Hills OSBP, Mutukula and Bugango were consistently inefficient in the period of 3 years of audit 2020/21-2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "Customs station, Ishasha River Customs Station, Katuna, Rwanda and Kamwezi,", "page": 188, "level": 2}}, {"headings_1": {"content": "c)", "page": 188, "level": 5}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 188, "level": 5}}, {"headings_1": {"content": "Customs station, Ishasha River Customs Station, Katuna, Rwanda and Kamwezi,", "page": 188, "level": 2}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Customs stations that were efficient were spending less than 70 Million annually with an average of 2 to 30 staff in the station compared to their total revenues collected, total number of declarations and the declarations handled on time.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 188, "level": 5}}, {"headings_1": {"content": "Customs station, Ishasha River Customs Station, Katuna, Rwanda and Kamwezi,", "page": 188, "level": 2}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 188, "level": 5}}, {"headings_1": {"content": "d)", "page": 188, "level": 5}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In 2022/23, inefficient customs stations had annual office expenses ranging from 30 million to 172 million, with 3 to 17 employees. Mutukula and Bugango had the greatest yearly spending of Ugx 172,427,100, which contributed to their inefficient", "metadata": {"headings": [{"headings_0": {"content": "In 2022/23, inefficient customs stations had annual office expenses ranging from 30 million to 172 million, with 3 to 17 employees. Mutukula and Bugango had the greatest yearly spending of Ugx 172,427,100, which contributed to their inefficient", "page": 188, "level": 4}}, {"headings_1": {"content": "e)", "page": 188, "level": 5}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ranking among their peers.", "metadata": {"headings": [{"headings_0": {"content": "In 2022/23, inefficient customs stations had annual office expenses ranging from 30 million to 172 million, with 3 to 17 employees. Mutukula and Bugango had the greatest yearly spending of Ugx 172,427,100, which contributed to their inefficient", "page": 188, "level": 4}}, {"headings_1": {"content": "e)", "page": 188, "level": 5}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 188, "level": 5}}, {"headings_1": {"content": "In 2022/23, inefficient customs stations had annual office expenses ranging from 30 million to 172 million, with 3 to 17 employees. Mutukula and Bugango had the greatest yearly spending of Ugx 172,427,100, which contributed to their inefficient", "page": 188, "level": 4}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The amount allocated to a customs station had no bearing on the amount of", "metadata": {"headings": [{"headings_0": {"content": "The amount allocated to a customs station had no bearing on the amount of", "page": 188, "level": 2}}, {"headings_1": {"content": "f)", "page": 188, "level": 5}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "revenue collected, the total number of declarations handled, nor the number of declarations handled on time.", "metadata": {"headings": [{"headings_0": {"content": "The amount allocated to a customs station had no bearing on the amount of", "page": 188, "level": 2}}, {"headings_1": {"content": "f)", "page": 188, "level": 5}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 188, "level": 5}}, {"headings_1": {"content": "The amount allocated to a customs station had no bearing on the amount of", "page": 188, "level": 2}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Weaknesses in customs cargo verification process resulted into multiple weight", "metadata": {"headings": [{"headings_0": {"content": "Weaknesses in customs cargo verification process resulted into multiple weight", "page": 188, "level": 2}}, {"headings_1": {"content": "g)", "page": 188, "level": 5}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "misappropriations, mis-declaration, and concealment of nation of origin that further contributed to reduced revenue collections across the customs stations.", "metadata": {"headings": [{"headings_0": {"content": "Weaknesses in customs cargo verification process resulted into multiple weight", "page": 188, "level": 2}}, {"headings_1": {"content": "g)", "page": 188, "level": 5}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 188, "level": 5}}, {"headings_1": {"content": "Weaknesses in customs cargo verification process resulted into multiple weight", "page": 188, "level": 2}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "During verification process, the bond keepers hardly participate in the verification process but rather wait for the reconciled Verification Account between the", "metadata": {"headings": [{"headings_0": {"content": "During verification process, the bond keepers hardly participate in the verification process but rather wait for the reconciled Verification Account between the", "page": 188, "level": 4}}, {"headings_1": {"content": "h)", "page": 188, "level": 5}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "customs officer and the agent so as to enter it into their warehouse stock", "metadata": {"headings": [{"headings_0": {"content": "During verification process, the bond keepers hardly participate in the verification process but rather wait for the reconciled Verification Account between the", "page": 188, "level": 4}}, {"headings_1": {"content": "h)", "page": 188, "level": 5}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "management system and BWIMS. The non-involvement of required parties during", "metadata": {"headings": [{"headings_0": {"content": "management system and BWIMS. The non-involvement of required parties during", "page": 188, "level": 2}}, {"headings_1": {"content": "During verification process, the bond keepers hardly participate in the verification process but rather wait for the reconciled Verification Account between the", "page": 188, "level": 4}}], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "188 \nverification processes poses a considerable risk to the risk mitigation measures", "metadata": {"headings": [{"headings_0": {"content": "management system and BWIMS. The non-involvement of required parties during", "page": 188, "level": 2}}, {"headings_1": {"content": "During verification process, the bond keepers hardly participate in the verification process but rather wait for the reconciled Verification Account between the", "page": 188, "level": 4}}, [{"headings_0": {"content": "management system and BWIMS. The non-involvement of required parties during", "page": 188, "level": 2}}, {"headings_1": {"content": "During verification process, the bond keepers hardly participate in the verification process but rather wait for the reconciled Verification Account between the", "page": 188, "level": 4}}]], "page": 188, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "that are documented in the URA business compendium.", "metadata": {"headings": [{"headings_0": {"content": "that are documented in the URA business compendium.", "page": 189, "level": 2}}, {"headings_1": {"content": "management system and BWIMS. The non-involvement of required parties during", "page": 188, "level": 2}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 189, "level": 5}}, {"headings_1": {"content": "that are documented in the URA business compendium.", "page": 189, "level": 2}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Due to manual override of system assignments, the Customs department had", "metadata": {"headings": [{"headings_0": {"content": "Due to manual override of system assignments, the Customs department had", "page": 189, "level": 2}}, {"headings_1": {"content": "i)", "page": 189, "level": 5}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inefficient task allocation to personnel, resulting in customs tasks for verification being assigned to inexperienced individual customs staff. On average, 80% of the verification work in stations were performed by 10% of the staff assigned to customs stations resulting into errors and omissions.", "metadata": {"headings": [{"headings_0": {"content": "Due to manual override of system assignments, the Customs department had", "page": 189, "level": 2}}, {"headings_1": {"content": "i)", "page": 189, "level": 5}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "j)", "metadata": {"headings": [{"headings_0": {"content": "j)", "page": 189, "level": 5}}, {"headings_1": {"content": "Due to manual override of system assignments, the Customs department had", "page": 189, "level": 2}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Authorised Economic Operator (AEO) unit failed to provide adequate", "metadata": {"headings": [{"headings_0": {"content": "The Authorised Economic Operator (AEO) unit failed to provide adequate", "page": 189, "level": 2}}, {"headings_1": {"content": "j)", "page": 189, "level": 5}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "monitoring of AEOs in accordance with URA policy. The unit should have completed 122 pre-authorization reports, 120 post-authorization audits, over", "metadata": {"headings": [{"headings_0": {"content": "The Authorised Economic Operator (AEO) unit failed to provide adequate", "page": 189, "level": 2}}, {"headings_1": {"content": "j)", "page": 189, "level": 5}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2,000 spot checks, and other monitoring and evaluation activities by September 2023. Unfortunately, due to lack of manpower and lack of an automated tracking", "metadata": {"headings": [{"headings_0": {"content": "2,000 spot checks, and other monitoring and evaluation activities by September 2023. Unfortunately, due to lack of manpower and lack of an automated tracking", "page": 189, "level": 4}}, {"headings_1": {"content": "The Authorised Economic Operator (AEO) unit failed to provide adequate", "page": 189, "level": 2}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and monitoring system, the unit has been able to complete only 33% of the scheduled activities.", "metadata": {"headings": [{"headings_0": {"content": "2,000 spot checks, and other monitoring and evaluation activities by September 2023. Unfortunately, due to lack of manpower and lack of an automated tracking", "page": 189, "level": 4}}, {"headings_1": {"content": "The Authorised Economic Operator (AEO) unit failed to provide adequate", "page": 189, "level": 2}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "k)", "metadata": {"headings": [{"headings_0": {"content": "k)", "page": 189, "level": 5}}, {"headings_1": {"content": "2,000 spot checks, and other monitoring and evaluation activities by September 2023. Unfortunately, due to lack of manpower and lack of an automated tracking", "page": 189, "level": 4}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Customs Department IT systems were not fully integrated to each other to", "metadata": {"headings": [{"headings_0": {"content": "The Customs Department IT systems were not fully integrated to each other to", "page": 189, "level": 2}}, {"headings_1": {"content": "k)", "page": 189, "level": 5}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "facilitate efficient revenue collection. For example, the BWIMS system which is not", "metadata": {"headings": [{"headings_0": {"content": "The Customs Department IT systems were not fully integrated to each other to", "page": 189, "level": 2}}, {"headings_1": {"content": "k)", "page": 189, "level": 5}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "fully integrated with ASYCUDA limits the automatic transfer of the tally sheets that are entered by the Bond Keepers in other URA systems which would aid in direct stock management reporting to URA customs and further facilitate proper", "metadata": {"headings": [{"headings_0": {"content": "fully integrated with ASYCUDA limits the automatic transfer of the tally sheets that are entered by the Bond Keepers in other URA systems which would aid in direct stock management reporting to URA customs and further facilitate proper", "page": 189, "level": 4}}, {"headings_1": {"content": "The Customs Department IT systems were not fully integrated to each other to", "page": 189, "level": 2}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "monitoring of goods in Bonded warehouses.", "metadata": {"headings": [{"headings_0": {"content": "fully integrated with ASYCUDA limits the automatic transfer of the tally sheets that are entered by the Bond Keepers in other URA systems which would aid in direct stock management reporting to URA customs and further facilitate proper", "page": 189, "level": 4}}, {"headings_1": {"content": "The Customs Department IT systems were not fully integrated to each other to", "page": 189, "level": 2}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 189, "level": 5}}, {"headings_1": {"content": "fully integrated with ASYCUDA limits the automatic transfer of the tally sheets that are entered by the Bond Keepers in other URA systems which would aid in direct stock management reporting to URA customs and further facilitate proper", "page": 189, "level": 4}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the Commissioner General of Uganda Revenue Authority to;", "metadata": {"headings": [{"headings_0": {"content": "I advised the Commissioner General of Uganda Revenue Authority to;", "page": 189, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 189, "level": 5}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 189, "level": 5}}, {"headings_1": {"content": "I advised the Commissioner General of Uganda Revenue Authority to;", "page": 189, "level": 2}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Assess the Customs Department internal operating processes and procedures on a regular basis and ensure that URA\u2019s classification of stations as preventative or", "metadata": {"headings": [{"headings_0": {"content": "Assess the Customs Department internal operating processes and procedures on a regular basis and ensure that URA\u2019s classification of stations as preventative or", "page": 189, "level": 4}}, {"headings_1": {"content": "(i)", "page": 189, "level": 5}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "revenue-generating should have key performance indicators in place to track their", "metadata": {"headings": [{"headings_0": {"content": "Assess the Customs Department internal operating processes and procedures on a regular basis and ensure that URA\u2019s classification of stations as preventative or", "page": 189, "level": 4}}, {"headings_1": {"content": "(i)", "page": 189, "level": 5}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "overall performance and contribution to revenue generation. Furthermore, urged URA to conduct a review of the size and locations of customs stations around the", "metadata": {"headings": [{"headings_0": {"content": "overall performance and contribution to revenue generation. Furthermore, urged URA to conduct a review of the size and locations of customs stations around the", "page": 189, "level": 4}}, {"headings_1": {"content": "Assess the Customs Department internal operating processes and procedures on a regular basis and ensure that URA\u2019s classification of stations as preventative or", "page": 189, "level": 4}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "country in order to align their structures with revenue collection and border protection as their key objectives.", "metadata": {"headings": [{"headings_0": {"content": "overall performance and contribution to revenue generation. Furthermore, urged URA to conduct a review of the size and locations of customs stations around the", "page": 189, "level": 4}}, {"headings_1": {"content": "Assess the Customs Department internal operating processes and procedures on a regular basis and ensure that URA\u2019s classification of stations as preventative or", "page": 189, "level": 4}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 189, "level": 5}}, {"headings_1": {"content": "overall performance and contribution to revenue generation. Furthermore, urged URA to conduct a review of the size and locations of customs stations around the", "page": 189, "level": 4}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Engage Bond Keepers in the verification process as specified in the customs business compendium in order to promote openness and accountability in the verification process.", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 189, "level": 5}}, {"headings_1": {"content": "overall performance and contribution to revenue generation. Furthermore, urged URA to conduct a review of the size and locations of customs stations around the", "page": 189, "level": 4}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 189, "level": 5}}, {"headings_1": {"content": "(ii)", "page": 189, "level": 5}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure that seizure procedures are followed in order to enhance revenue collection and foster conformity with tax regulations across all involved in international trade.", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 189, "level": 5}}, {"headings_1": {"content": "(ii)", "page": 189, "level": 5}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 189, "level": 5}}, {"headings_1": {"content": "(iii)", "page": 189, "level": 5}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure that the seizure and penalty system captures comprehensive attributes of", "metadata": {"headings": [{"headings_0": {"content": "Ensure that the seizure and penalty system captures comprehensive attributes of", "page": 189, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 189, "level": 5}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "entries to facilitate easy follow up of offences management.", "metadata": {"headings": [{"headings_0": {"content": "Ensure that the seizure and penalty system captures comprehensive attributes of", "page": 189, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 189, "level": 5}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v) Integrate the various IT systems to facilitate effective information sharing,", "metadata": {"headings": [{"headings_0": {"content": "(v) Integrate the various IT systems to facilitate effective information sharing,", "page": 189, "level": 2}}, {"headings_1": {"content": "Ensure that the seizure and penalty system captures comprehensive attributes of", "page": 189, "level": 2}}], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "analysis, and use of customs data in decision making. \n189", "metadata": {"headings": [{"headings_0": {"content": "(v) Integrate the various IT systems to facilitate effective information sharing,", "page": 189, "level": 2}}, {"headings_1": {"content": "Ensure that the seizure and penalty system captures comprehensive attributes of", "page": 189, "level": 2}}, [{"headings_0": {"content": "(v) Integrate the various IT systems to facilitate effective information sharing,", "page": 189, "level": 2}}, {"headings_1": {"content": "Ensure that the seizure and penalty system captures comprehensive attributes of", "page": 189, "level": 2}}]], "page": 189, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 190, "level": 5}}, {"headings_1": {"content": "(v) Integrate the various IT systems to facilitate effective information sharing,", "page": 189, "level": 2}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Provide ongoing refresher training for verification personnel and their supervisors", "metadata": {"headings": [{"headings_0": {"content": "Provide ongoing refresher training for verification personnel and their supervisors", "page": 190, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 190, "level": 5}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to guarantee compliance with established procedures.", "metadata": {"headings": [{"headings_0": {"content": "Provide ongoing refresher training for verification personnel and their supervisors", "page": 190, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 190, "level": 5}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii) Establish, document, and communicate job allocation procedures, as well as", "metadata": {"headings": [{"headings_0": {"content": "(vii) Establish, document, and communicate job allocation procedures, as well as", "page": 190, "level": 2}}, {"headings_1": {"content": "Provide ongoing refresher training for verification personnel and their supervisors", "page": 190, "level": 2}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ensure limited manual override of the automated task allocation systems in order to reduce concentration risk. \n(viii) Integrate robust system controls and online verification mechanisms into their IT", "metadata": {"headings": [{"headings_0": {"content": "(vii) Establish, document, and communicate job allocation procedures, as well as", "page": 190, "level": 2}}, {"headings_1": {"content": "Provide ongoing refresher training for verification personnel and their supervisors", "page": 190, "level": 2}}, [{"headings_0": {"content": "(vii) Establish, document, and communicate job allocation procedures, as well as", "page": 190, "level": 2}}, {"headings_1": {"content": "Provide ongoing refresher training for verification personnel and their supervisors", "page": 190, "level": 2}}]], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "systems to prevent the entry of prohibited vehicles as guided by URA policy", "metadata": {"headings": [{"headings_0": {"content": "systems to prevent the entry of prohibited vehicles as guided by URA policy", "page": 190, "level": 2}}, {"headings_1": {"content": "(vii) Establish, document, and communicate job allocation procedures, as well as", "page": 190, "level": 2}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "instruments.", "metadata": {"headings": [{"headings_0": {"content": "systems to prevent the entry of prohibited vehicles as guided by URA policy", "page": 190, "level": 2}}, {"headings_1": {"content": "(vii) Establish, document, and communicate job allocation procedures, as well as", "page": 190, "level": 2}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "OVERALL CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL CONCLUSION", "page": 190, "level": 5}}, {"headings_1": {"content": "systems to prevent the entry of prohibited vehicles as guided by URA policy", "page": 190, "level": 2}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Customs Department has put in place procedures to prevent and reduce customs", "metadata": {"headings": [{"headings_0": {"content": "The Customs Department has put in place procedures to prevent and reduce customs", "page": 190, "level": 2}}, {"headings_1": {"content": "OVERALL CONCLUSION", "page": 190, "level": 5}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "violations; however, enhanced capacity building and execution of punitive measures among customs officers will improve staff compliance even further. Weaknesses in the verification procedure impede timely tax collection and raise the danger of revenue loss, affecting the customs department\u2019s efficiency. In addition, the limited integration of IT systems across divisions hinders the seamless flow of information and coordination within the Department.", "metadata": {"headings": [{"headings_0": {"content": "The Customs Department has put in place procedures to prevent and reduce customs", "page": 190, "level": 2}}, {"headings_1": {"content": "OVERALL CONCLUSION", "page": 190, "level": 5}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Uganda Revenue Authority needs to address the deficiencies listed above in order to", "metadata": {"headings": [{"headings_0": {"content": "Uganda Revenue Authority needs to address the deficiencies listed above in order to", "page": 190, "level": 2}}, {"headings_1": {"content": "The Customs Department has put in place procedures to prevent and reduce customs", "page": 190, "level": 2}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "improve operational efficiency and customs revenue growth.", "metadata": {"headings": [{"headings_0": {"content": "Uganda Revenue Authority needs to address the deficiencies listed above in order to", "page": 190, "level": 2}}, {"headings_1": {"content": "The Customs Department has put in place procedures to prevent and reduce customs", "page": 190, "level": 2}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.12 VALUE FOR MONEY AUDIT ON GOVERNMENT OF UGANDA\u2019S EFFORTS AND PROGRESS TOWARDS ATTAINING FOOD SECURITY THROUGH ADAPTATION OF CLIMATE-RESILIENCE STRATEGIES IN THE AGRICULTURAL SECTOR IN LINE WITH NATIONALLY AGREED SDG TARGETS 2.3 AND 2.4", "metadata": {"headings": [{"headings_0": {"content": "4.1.12 VALUE FOR MONEY AUDIT ON GOVERNMENT OF UGANDA\u2019S EFFORTS AND PROGRESS TOWARDS ATTAINING FOOD SECURITY THROUGH ADAPTATION OF CLIMATE-RESILIENCE STRATEGIES IN THE AGRICULTURAL SECTOR IN LINE WITH NATIONALLY AGREED SDG TARGETS 2.3 AND 2.4", "page": 190, "level": 5}}, {"headings_1": {"content": "Uganda Revenue Authority needs to address the deficiencies listed above in order to", "page": 190, "level": 2}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Food security and sustainable agricultural practices are crucial for Uganda\u2019s development. 40% of Ugandans are food secure, but 23% face acute food insecurity, exacerbated by climate change. Uganda committed to achieving SDG 2 (Zero Hunger) by 2030, by doubling small-scale farmer productivity and incomes (SDG Target 2.3) and building", "metadata": {"headings": [{"headings_0": {"content": "Food security and sustainable agricultural practices are crucial for Uganda\u2019s development. 40% of Ugandans are food secure, but 23% face acute food insecurity, exacerbated by climate change. Uganda committed to achieving SDG 2 (Zero Hunger) by 2030, by doubling small-scale farmer productivity and incomes (SDG Target 2.3) and building", "page": 190, "level": 4}}, {"headings_1": {"content": "4.1.12 VALUE FOR MONEY AUDIT ON GOVERNMENT OF UGANDA\u2019S EFFORTS AND PROGRESS TOWARDS ATTAINING FOOD SECURITY THROUGH ADAPTATION OF CLIMATE-RESILIENCE STRATEGIES IN THE AGRICULTURAL SECTOR IN LINE WITH NATIONALLY AGREED SDG TARGETS 2.3 AND 2.4", "page": 190, "level": 5}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "climate-resilient agriculture (Target 2.4).", "metadata": {"headings": [{"headings_0": {"content": "Food security and sustainable agricultural practices are crucial for Uganda\u2019s development. 40% of Ugandans are food secure, but 23% face acute food insecurity, exacerbated by climate change. Uganda committed to achieving SDG 2 (Zero Hunger) by 2030, by doubling small-scale farmer productivity and incomes (SDG Target 2.3) and building", "page": 190, "level": 4}}, {"headings_1": {"content": "4.1.12 VALUE FOR MONEY AUDIT ON GOVERNMENT OF UGANDA\u2019S EFFORTS AND PROGRESS TOWARDS ATTAINING FOOD SECURITY THROUGH ADAPTATION OF CLIMATE-RESILIENCE STRATEGIES IN THE AGRICULTURAL SECTOR IN LINE WITH NATIONALLY AGREED SDG TARGETS 2.3 AND 2.4", "page": 190, "level": 5}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Despite government interventions, Uganda is still highly vulnerable to climate change,", "metadata": {"headings": [{"headings_0": {"content": "Despite government interventions, Uganda is still highly vulnerable to climate change,", "page": 190, "level": 2}}, {"headings_1": {"content": "Food security and sustainable agricultural practices are crucial for Uganda\u2019s development. 40% of Ugandans are food secure, but 23% face acute food insecurity, exacerbated by climate change. Uganda committed to achieving SDG 2 (Zero Hunger) by 2030, by doubling small-scale farmer productivity and incomes (SDG Target 2.3) and building", "page": 190, "level": 4}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "with media reports in recent years documenting severe drought, famine and hunger in", "metadata": {"headings": [{"headings_0": {"content": "Despite government interventions, Uganda is still highly vulnerable to climate change,", "page": 190, "level": 2}}, {"headings_1": {"content": "Food security and sustainable agricultural practices are crucial for Uganda\u2019s development. 40% of Ugandans are food secure, but 23% face acute food insecurity, exacerbated by climate change. Uganda committed to achieving SDG 2 (Zero Hunger) by 2030, by doubling small-scale farmer productivity and incomes (SDG Target 2.3) and building", "page": 190, "level": 4}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the cattle corridor and regions like Karamoja. In addition, several studies have pointed to risk factors that contribute to persistent low crop yields and threaten SDG progress,", "metadata": {"headings": [{"headings_0": {"content": "the cattle corridor and regions like Karamoja. In addition, several studies have pointed to risk factors that contribute to persistent low crop yields and threaten SDG progress,", "page": 190, "level": 4}}, {"headings_1": {"content": "Despite government interventions, Uganda is still highly vulnerable to climate change,", "page": 190, "level": 2}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "including low irrigation usage (0.5%) which leaves farmers reliant on unpredictable rainfall and vulnerable to climate change; limited fertilizer use (24%) despite Uganda\u2019s high soil nutrient loss; low pesticide use (18.7%) and reliance on rain-fed agriculture.", "metadata": {"headings": [{"headings_0": {"content": "the cattle corridor and regions like Karamoja. In addition, several studies have pointed to risk factors that contribute to persistent low crop yields and threaten SDG progress,", "page": 190, "level": 4}}, {"headings_1": {"content": "Despite government interventions, Uganda is still highly vulnerable to climate change,", "page": 190, "level": 2}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Furthermore, a UBOS study also highlighted significant income disparity between small", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, a UBOS study also highlighted significant income disparity between small", "page": 190, "level": 2}}, {"headings_1": {"content": "the cattle corridor and regions like Karamoja. In addition, several studies have pointed to risk factors that contribute to persistent low crop yields and threaten SDG progress,", "page": 190, "level": 4}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and large-scale farmers.", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, a UBOS study also highlighted significant income disparity between small", "page": 190, "level": 2}}, {"headings_1": {"content": "the cattle corridor and regions like Karamoja. In addition, several studies have pointed to risk factors that contribute to persistent low crop yields and threaten SDG progress,", "page": 190, "level": 4}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "With only seven years left to reach 2030, the Office of the Auditor General, Uganda, supported by the African Organisation of English-speaking Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "With only seven years left to reach 2030, the Office of the Auditor General, Uganda, supported by the African Organisation of English-speaking Supreme Audit Institutions", "page": 190, "level": 4}}, {"headings_1": {"content": "Furthermore, a UBOS study also highlighted significant income disparity between small", "page": 190, "level": 2}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "190", "metadata": {"headings": [{"headings_0": {"content": "With only seven years left to reach 2030, the Office of the Auditor General, Uganda, supported by the African Organisation of English-speaking Supreme Audit Institutions", "page": 190, "level": 4}}, {"headings_1": {"content": "Furthermore, a UBOS study also highlighted significant income disparity between small", "page": 190, "level": 2}}], "page": 190, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(AFROSAI-E), assessed the government\u2019s progress and efforts towards attainment of food", "metadata": {"headings": [{"headings_0": {"content": "(AFROSAI-E), assessed the government\u2019s progress and efforts towards attainment of food", "page": 191, "level": 2}}, {"headings_1": {"content": "With only seven years left to reach 2030, the Office of the Auditor General, Uganda, supported by the African Organisation of English-speaking Supreme Audit Institutions", "page": 190, "level": 4}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "security and climate-resilient agriculture in line with SDG targets 2.3 and 2.4.", "metadata": {"headings": [{"headings_0": {"content": "(AFROSAI-E), assessed the government\u2019s progress and efforts towards attainment of food", "page": 191, "level": 2}}, {"headings_1": {"content": "With only seven years left to reach 2030, the Office of the Auditor General, Uganda, supported by the African Organisation of English-speaking Supreme Audit Institutions", "page": 190, "level": 4}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY AUDIT FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 191, "level": 5}}, {"headings_1": {"content": "(AFROSAI-E), assessed the government\u2019s progress and efforts towards attainment of food", "page": 191, "level": 2}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following strides in the government\u2019s efforts to attain food security and increase incomes of small holder farmers in line with SDG targets 2.3 and 2.3:", "metadata": {"headings": [{"headings_0": {"content": "I noted the following strides in the government\u2019s efforts to attain food security and increase incomes of small holder farmers in line with SDG targets 2.3 and 2.3:", "page": 191, "level": 4}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 191, "level": 5}}, {"headings_1": {"content": "I noted the following strides in the government\u2019s efforts to attain food security and increase incomes of small holder farmers in line with SDG targets 2.3 and 2.3:", "page": 191, "level": 4}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Total production of the five priority food crops (Bananas, Maize, Beans, Cassava", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 191, "level": 5}}, {"headings_1": {"content": "I noted the following strides in the government\u2019s efforts to attain food security and increase incomes of small holder farmers in line with SDG targets 2.3 and 2.3:", "page": 191, "level": 4}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and Rice), more than doubled since the SDGs came into force, rising from 9.63 million tonnes in 2016 to 21.74 million tonnes in 2021. This was accompanied by", "metadata": {"headings": [{"headings_0": {"content": "and Rice), more than doubled since the SDGs came into force, rising from 9.63 million tonnes in 2016 to 21.74 million tonnes in 2021. This was accompanied by", "page": 191, "level": 4}}, {"headings_1": {"content": "a)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a significant increase in cultivated area from 3.5 million hectares to 8.4 million hectares;", "metadata": {"headings": [{"headings_0": {"content": "and Rice), more than doubled since the SDGs came into force, rising from 9.63 million tonnes in 2016 to 21.74 million tonnes in 2021. This was accompanied by", "page": 191, "level": 4}}, {"headings_1": {"content": "a)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 191, "level": 5}}, {"headings_1": {"content": "and Rice), more than doubled since the SDGs came into force, rising from 9.63 million tonnes in 2016 to 21.74 million tonnes in 2021. This was accompanied by", "page": 191, "level": 4}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The National Agricultural Research Organisation (NARO) has developed over 40", "metadata": {"headings": [{"headings_0": {"content": "The National Agricultural Research Organisation (NARO) has developed over 40", "page": 191, "level": 2}}, {"headings_1": {"content": "b)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "improved crop varieties for beans, rice, maize, cassava and bananas;", "metadata": {"headings": [{"headings_0": {"content": "The National Agricultural Research Organisation (NARO) has developed over 40", "page": 191, "level": 2}}, {"headings_1": {"content": "b)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 191, "level": 5}}, {"headings_1": {"content": "The National Agricultural Research Organisation (NARO) has developed over 40", "page": 191, "level": 2}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Between FY 2020/21 to FY 2022/23, the Ministry of Water and Environment (MWE) and Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) constantly met and/or exceeded the irrigation targets set in the NDP III. Overall performance for", "metadata": {"headings": [{"headings_0": {"content": "Between FY 2020/21 to FY 2022/23, the Ministry of Water and Environment (MWE) and Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) constantly met and/or exceeded the irrigation targets set in the NDP III. Overall performance for", "page": 191, "level": 4}}, {"headings_1": {"content": "c)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the three years stood at 109%;", "metadata": {"headings": [{"headings_0": {"content": "Between FY 2020/21 to FY 2022/23, the Ministry of Water and Environment (MWE) and Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) constantly met and/or exceeded the irrigation targets set in the NDP III. Overall performance for", "page": 191, "level": 4}}, {"headings_1": {"content": "c)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 191, "level": 5}}, {"headings_1": {"content": "Between FY 2020/21 to FY 2022/23, the Ministry of Water and Environment (MWE) and Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) constantly met and/or exceeded the irrigation targets set in the NDP III. Overall performance for", "page": 191, "level": 4}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Integrated soil management practices like mulching and intercropping are gaining", "metadata": {"headings": [{"headings_0": {"content": "Integrated soil management practices like mulching and intercropping are gaining", "page": 191, "level": 2}}, {"headings_1": {"content": "d)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ground, particularly for bananas and maize-bean crops, offering cost-effective benefits to vulnerable groups;", "metadata": {"headings": [{"headings_0": {"content": "Integrated soil management practices like mulching and intercropping are gaining", "page": 191, "level": 2}}, {"headings_1": {"content": "d)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 191, "level": 5}}, {"headings_1": {"content": "Integrated soil management practices like mulching and intercropping are gaining", "page": 191, "level": 2}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Construction of the Aflasafe factory at Nakyesasa by NARO was almost complete", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 191, "level": 5}}, {"headings_1": {"content": "Integrated soil management practices like mulching and intercropping are gaining", "page": 191, "level": 2}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 191, "level": 5}}, {"headings_1": {"content": "e)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "359 storage and value addition facilities had been constructed across the country under the Agriculture Cluster Development Project (ACDP);", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 191, "level": 5}}, {"headings_1": {"content": "e)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 191, "level": 5}}, {"headings_1": {"content": "f)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Introduction of the Parish Development Model (PDM) whose aim is to transform", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 191, "level": 5}}, {"headings_1": {"content": "f)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the Ugandan households engaged into purely subsistence agriculture (39% of", "metadata": {"headings": [{"headings_0": {"content": "the Ugandan households engaged into purely subsistence agriculture (39% of", "page": 191, "level": 2}}, {"headings_1": {"content": "g)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "total households) to commercial agriculture;", "metadata": {"headings": [{"headings_0": {"content": "the Ugandan households engaged into purely subsistence agriculture (39% of", "page": 191, "level": 2}}, {"headings_1": {"content": "g)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 191, "level": 5}}, {"headings_1": {"content": "the Ugandan households engaged into purely subsistence agriculture (39% of", "page": 191, "level": 2}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "On a whole, Uganda has a comprehensive legal, policy and institutional framework", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 191, "level": 5}}, {"headings_1": {"content": "the Ugandan households engaged into purely subsistence agriculture (39% of", "page": 191, "level": 2}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "for food security. However, some gaps hinder attainment of SDG targets 2.3 and 2.4.", "metadata": {"headings": [{"headings_0": {"content": "for food security. However, some gaps hinder attainment of SDG targets 2.3 and 2.4.", "page": 191, "level": 4}}, {"headings_1": {"content": "h)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "However, the following areas necessitate improvement:", "metadata": {"headings": [{"headings_0": {"content": "for food security. However, some gaps hinder attainment of SDG targets 2.3 and 2.4.", "page": 191, "level": 4}}, {"headings_1": {"content": "h)", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "1. Progress towards attaining SDG 2.3 and 2.4", "metadata": {"headings": [{"headings_0": {"content": "1. Progress towards attaining SDG 2.3 and 2.4", "page": 191, "level": 5}}, {"headings_1": {"content": "for food security. However, some gaps hinder attainment of SDG targets 2.3 and 2.4.", "page": 191, "level": 4}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Despite the impressive production growth, average annual yields per hectare", "metadata": {"headings": [{"headings_0": {"content": "Despite the impressive production growth, average annual yields per hectare", "page": 191, "level": 2}}, {"headings_1": {"content": "1. Progress towards attaining SDG 2.3 and 2.4", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(productivity) for all the above crops except bananas stagnated or declined relative", "metadata": {"headings": [{"headings_0": {"content": "Despite the impressive production growth, average annual yields per hectare", "page": 191, "level": 2}}, {"headings_1": {"content": "1. Progress towards attaining SDG 2.3 and 2.4", "page": 191, "level": 5}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "to the 2016 baseline, putting the country at risk of missing the 2030 SDG 2.3", "metadata": {"headings": [{"headings_0": {"content": "to the 2016 baseline, putting the country at risk of missing the 2030 SDG 2.3", "page": 191, "level": 2}}, {"headings_1": {"content": "Despite the impressive production growth, average annual yields per hectare", "page": 191, "level": 2}}], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "target. \n191", "metadata": {"headings": [{"headings_0": {"content": "to the 2016 baseline, putting the country at risk of missing the 2030 SDG 2.3", "page": 191, "level": 2}}, {"headings_1": {"content": "Despite the impressive production growth, average annual yields per hectare", "page": 191, "level": 2}}, [{"headings_0": {"content": "to the 2016 baseline, putting the country at risk of missing the 2030 SDG 2.3", "page": 191, "level": 2}}, {"headings_1": {"content": "Despite the impressive production growth, average annual yields per hectare", "page": 191, "level": 2}}]], "page": 191, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The audit also noted emphasis on expansion of acreage of land under cultivation rather than increasing productivity, which is not sustainable. Furthermore, the", "metadata": {"headings": [{"headings_0": {"content": "The audit also noted emphasis on expansion of acreage of land under cultivation rather than increasing productivity, which is not sustainable. Furthermore, the", "page": 192, "level": 4}}, {"headings_1": {"content": "to the 2016 baseline, putting the country at risk of missing the 2030 SDG 2.3", "page": 191, "level": 2}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "audit revealed a lack of established periodic targets to monitor progress towards", "metadata": {"headings": [{"headings_0": {"content": "The audit also noted emphasis on expansion of acreage of land under cultivation rather than increasing productivity, which is not sustainable. Furthermore, the", "page": 192, "level": 4}}, {"headings_1": {"content": "to the 2016 baseline, putting the country at risk of missing the 2030 SDG 2.3", "page": 191, "level": 2}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "SDG attainment for Targets 2.3 and 2.4. Data on attainment of SDG target 2.4", "metadata": {"headings": [{"headings_0": {"content": "SDG attainment for Targets 2.3 and 2.4. Data on attainment of SDG target 2.4", "page": 192, "level": 2}}, {"headings_1": {"content": "The audit also noted emphasis on expansion of acreage of land under cultivation rather than increasing productivity, which is not sustainable. Furthermore, the", "page": 192, "level": 4}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "was not collected by Uganda Bureau of Statistics (UBOS), Ministry of Agriculture,", "metadata": {"headings": [{"headings_0": {"content": "SDG attainment for Targets 2.3 and 2.4. Data on attainment of SDG target 2.4", "page": 192, "level": 2}}, {"headings_1": {"content": "The audit also noted emphasis on expansion of acreage of land under cultivation rather than increasing productivity, which is not sustainable. Furthermore, the", "page": 192, "level": 4}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Animal Industry and Fisheries (MAAIF) and Ministry of Trade, Industry and", "metadata": {"headings": [{"headings_0": {"content": "Animal Industry and Fisheries (MAAIF) and Ministry of Trade, Industry and", "page": 192, "level": 2}}, {"headings_1": {"content": "SDG attainment for Targets 2.3 and 2.4. Data on attainment of SDG target 2.4", "page": 192, "level": 2}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Cooperatives (MoTIC).", "metadata": {"headings": [{"headings_0": {"content": "Animal Industry and Fisheries (MAAIF) and Ministry of Trade, Industry and", "page": 192, "level": 2}}, {"headings_1": {"content": "SDG attainment for Targets 2.3 and 2.4. Data on attainment of SDG target 2.4", "page": 192, "level": 2}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. Implementation of actions to double productivity and incomes", "metadata": {"headings": [{"headings_0": {"content": "2. Implementation of actions to double productivity and incomes", "page": 192, "level": 5}}, {"headings_1": {"content": "Animal Industry and Fisheries (MAAIF) and Ministry of Trade, Industry and", "page": 192, "level": 2}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Development and promotion of improved crop varieties", "metadata": {"headings": [{"headings_0": {"content": "(i) Development and promotion of improved crop varieties", "page": 192, "level": 5}}, {"headings_1": {"content": "2. Implementation of actions to double productivity and incomes", "page": 192, "level": 5}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Despite NARO\u2019s portfolio of over 40 improved crop varieties for beans, rice, maize,", "metadata": {"headings": [{"headings_0": {"content": "Despite NARO\u2019s portfolio of over 40 improved crop varieties for beans, rice, maize,", "page": 192, "level": 2}}, {"headings_1": {"content": "(i) Development and promotion of improved crop varieties", "page": 192, "level": 5}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "cassava and bananas, the audit found only 18 widely cultivated in the surveyed", "metadata": {"headings": [{"headings_0": {"content": "Despite NARO\u2019s portfolio of over 40 improved crop varieties for beans, rice, maize,", "page": 192, "level": 2}}, {"headings_1": {"content": "(i) Development and promotion of improved crop varieties", "page": 192, "level": 5}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "districts. Adoption of improved crop varieties by farmers was primarily influenced by awareness, productivity, cost and marketability. The most recent statistics", "metadata": {"headings": [{"headings_0": {"content": "districts. Adoption of improved crop varieties by farmers was primarily influenced by awareness, productivity, cost and marketability. The most recent statistics", "page": 192, "level": 4}}, {"headings_1": {"content": "Despite NARO\u2019s portfolio of over 40 improved crop varieties for beans, rice, maize,", "page": 192, "level": 2}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "obtained show only a 26% nationwide adoption rate of improved varieties, meaning that 74% of farmers still rely on traditional, low-yielding, and often", "metadata": {"headings": [{"headings_0": {"content": "districts. Adoption of improved crop varieties by farmers was primarily influenced by awareness, productivity, cost and marketability. The most recent statistics", "page": 192, "level": 4}}, {"headings_1": {"content": "Despite NARO\u2019s portfolio of over 40 improved crop varieties for beans, rice, maize,", "page": 192, "level": 2}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "climate-vulnerable crops. This limits potential yield gains. There were also some", "metadata": {"headings": [{"headings_0": {"content": "climate-vulnerable crops. This limits potential yield gains. There were also some", "page": 192, "level": 2}}, {"headings_1": {"content": "districts. Adoption of improved crop varieties by farmers was primarily influenced by awareness, productivity, cost and marketability. The most recent statistics", "page": 192, "level": 4}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "reports of instances of counterfeit seed and limited supply of foundation seed by", "metadata": {"headings": [{"headings_0": {"content": "climate-vulnerable crops. This limits potential yield gains. There were also some", "page": 192, "level": 2}}, {"headings_1": {"content": "districts. Adoption of improved crop varieties by farmers was primarily influenced by awareness, productivity, cost and marketability. The most recent statistics", "page": 192, "level": 4}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "NARO.", "metadata": {"headings": [{"headings_0": {"content": "NARO.", "page": 192, "level": 2}}, {"headings_1": {"content": "climate-vulnerable crops. This limits potential yield gains. There were also some", "page": 192, "level": 2}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ii) Provision of Irrigation Services", "metadata": {"headings": [{"headings_0": {"content": "(ii) Provision of Irrigation Services", "page": 192, "level": 5}}, {"headings_1": {"content": "NARO.", "page": 192, "level": 2}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Between FY 2020/21 to FY 2022/23, The Ministry of Water and Environment", "metadata": {"headings": [{"headings_0": {"content": "(ii) Provision of Irrigation Services", "page": 192, "level": 5}}, {"headings_1": {"content": "NARO.", "page": 192, "level": 2}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(MWE) and MAAIF constantly met and/or exceeded the irrigation targets set in the NDP III. Overall performance for the three years stood at 109%, yet 99.6% and", "metadata": {"headings": [{"headings_0": {"content": "(MWE) and MAAIF constantly met and/or exceeded the irrigation targets set in the NDP III. Overall performance for the three years stood at 109%, yet 99.6% and", "page": 192, "level": 4}}, {"headings_1": {"content": "(ii) Provision of Irrigation Services", "page": 192, "level": 5}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "62.3% of their respective irrigation projects remained incomplete.", "metadata": {"headings": [{"headings_0": {"content": "(MWE) and MAAIF constantly met and/or exceeded the irrigation targets set in the NDP III. Overall performance for the three years stood at 109%, yet 99.6% and", "page": 192, "level": 4}}, {"headings_1": {"content": "(ii) Provision of Irrigation Services", "page": 192, "level": 5}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Inconsistencies in planning, evidenced by contradictory targets, unclear baselines,", "metadata": {"headings": [{"headings_0": {"content": "Inconsistencies in planning, evidenced by contradictory targets, unclear baselines,", "page": 192, "level": 2}}, {"headings_1": {"content": "(MWE) and MAAIF constantly met and/or exceeded the irrigation targets set in the NDP III. Overall performance for the three years stood at 109%, yet 99.6% and", "page": 192, "level": 4}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and the absence of the National Irrigation Master Plan, crucial for efficient provision of irrigation services were identified as gaps in provision of irrigation services to facilitate agricultural productivity.", "metadata": {"headings": [{"headings_0": {"content": "Inconsistencies in planning, evidenced by contradictory targets, unclear baselines,", "page": 192, "level": 2}}, {"headings_1": {"content": "(MWE) and MAAIF constantly met and/or exceeded the irrigation targets set in the NDP III. Overall performance for the three years stood at 109%, yet 99.6% and", "page": 192, "level": 4}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Additionally, high co-funding demands in the UgIFT scheme hindered smallholder participation, while MWE\u2019s limited involvement of districts in beneficiary selection", "metadata": {"headings": [{"headings_0": {"content": "Additionally, high co-funding demands in the UgIFT scheme hindered smallholder participation, while MWE\u2019s limited involvement of districts in beneficiary selection", "page": 192, "level": 4}}, {"headings_1": {"content": "Inconsistencies in planning, evidenced by contradictory targets, unclear baselines,", "page": 192, "level": 2}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and a lack of food-crop-focused irrigation models further restricted project impact", "metadata": {"headings": [{"headings_0": {"content": "Additionally, high co-funding demands in the UgIFT scheme hindered smallholder participation, while MWE\u2019s limited involvement of districts in beneficiary selection", "page": 192, "level": 4}}, {"headings_1": {"content": "Inconsistencies in planning, evidenced by contradictory targets, unclear baselines,", "page": 192, "level": 2}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii) Management and Improvement of Soil Fertility", "metadata": {"headings": [{"headings_0": {"content": "(iii) Management and Improvement of Soil Fertility", "page": 192, "level": 5}}, {"headings_1": {"content": "Additionally, high co-funding demands in the UgIFT scheme hindered smallholder participation, while MWE\u2019s limited involvement of districts in beneficiary selection", "page": 192, "level": 4}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Integrated soil management practices as mulching and intercropping though", "metadata": {"headings": [{"headings_0": {"content": "Integrated soil management practices as mulching and intercropping though", "page": 192, "level": 2}}, {"headings_1": {"content": "(iii) Management and Improvement of Soil Fertility", "page": 192, "level": 5}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "graining ground, remain at 30-60 % adoption in most regions as central, northern, eastern and western Uganda. Also, despite MAAIF\u2019s target of 50 kg/ha fertilizer use by 2020, application peaked at 3.3 kg/ha, resulting in significant annual nutrient loss of approximately 80kg/ha. Data gaps for fertilizer use in Karamoja", "metadata": {"headings": [{"headings_0": {"content": "Integrated soil management practices as mulching and intercropping though", "page": 192, "level": 2}}, {"headings_1": {"content": "(iii) Management and Improvement of Soil Fertility", "page": 192, "level": 5}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "highlight potential neglect of this food-insecure region. High costs, limited", "metadata": {"headings": [{"headings_0": {"content": "highlight potential neglect of this food-insecure region. High costs, limited", "page": 192, "level": 2}}, {"headings_1": {"content": "Integrated soil management practices as mulching and intercropping though", "page": 192, "level": 2}}], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "availability, and lack of knowledge limit wider fertilizer adoption. \n192", "metadata": {"headings": [{"headings_0": {"content": "highlight potential neglect of this food-insecure region. High costs, limited", "page": 192, "level": 2}}, {"headings_1": {"content": "Integrated soil management practices as mulching and intercropping though", "page": 192, "level": 2}}, [{"headings_0": {"content": "highlight potential neglect of this food-insecure region. High costs, limited", "page": 192, "level": 2}}, {"headings_1": {"content": "Integrated soil management practices as mulching and intercropping though", "page": 192, "level": 2}}]], "page": 192, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Overall, Uganda\u2019s fertilizer application per hectare of arable land remains lower than the world average (180kg/ha), the East African Community average (11 kg/ha), and the National Fertiliser Policy target (50kg/ha by 2020), and this limits", "metadata": {"headings": [{"headings_0": {"content": "Overall, Uganda\u2019s fertilizer application per hectare of arable land remains lower than the world average (180kg/ha), the East African Community average (11 kg/ha), and the National Fertiliser Policy target (50kg/ha by 2020), and this limits", "page": 193, "level": 4}}, {"headings_1": {"content": "highlight potential neglect of this food-insecure region. High costs, limited", "page": 192, "level": 2}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "attainment of productivity targets.", "metadata": {"headings": [{"headings_0": {"content": "Overall, Uganda\u2019s fertilizer application per hectare of arable land remains lower than the world average (180kg/ha), the East African Community average (11 kg/ha), and the National Fertiliser Policy target (50kg/ha by 2020), and this limits", "page": 193, "level": 4}}, {"headings_1": {"content": "highlight potential neglect of this food-insecure region. High costs, limited", "page": 192, "level": 2}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv) Control of Crop and Animal Pests and Diseases", "metadata": {"headings": [{"headings_0": {"content": "(iv) Control of Crop and Animal Pests and Diseases", "page": 193, "level": 5}}, {"headings_1": {"content": "Overall, Uganda\u2019s fertilizer application per hectare of arable land remains lower than the world average (180kg/ha), the East African Community average (11 kg/ha), and the National Fertiliser Policy target (50kg/ha by 2020), and this limits", "page": 193, "level": 4}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MAAIF and the districts visited made undertook surveillance to identify and", "metadata": {"headings": [{"headings_0": {"content": "MAAIF and the districts visited made undertook surveillance to identify and", "page": 193, "level": 2}}, {"headings_1": {"content": "(iv) Control of Crop and Animal Pests and Diseases", "page": 193, "level": 5}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "monitor prevalent and emerging crop pests and diseases, while some districts held quarterly plant clinic sessions at sub county level, during which they diagnosed prevailing pests and diseases, and advised farmers on remedial action.", "metadata": {"headings": [{"headings_0": {"content": "MAAIF and the districts visited made undertook surveillance to identify and", "page": 193, "level": 2}}, {"headings_1": {"content": "(iv) Control of Crop and Animal Pests and Diseases", "page": 193, "level": 5}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "However, challenges like improper application, high costs of pesticides, increasing", "metadata": {"headings": [{"headings_0": {"content": "However, challenges like improper application, high costs of pesticides, increasing", "page": 193, "level": 2}}, {"headings_1": {"content": "MAAIF and the districts visited made undertook surveillance to identify and", "page": 193, "level": 2}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "resistance, and lax enforcement hampered effectiveness of these efforts, contributing to a 20-40% potential yield loss.", "metadata": {"headings": [{"headings_0": {"content": "However, challenges like improper application, high costs of pesticides, increasing", "page": 193, "level": 2}}, {"headings_1": {"content": "MAAIF and the districts visited made undertook surveillance to identify and", "page": 193, "level": 2}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v) Aflatoxin control, Post-Harvest Handling, Value Addition and Market access", "metadata": {"headings": [{"headings_0": {"content": "(v) Aflatoxin control, Post-Harvest Handling, Value Addition and Market access", "page": 193, "level": 5}}, {"headings_1": {"content": "However, challenges like improper application, high costs of pesticides, increasing", "page": 193, "level": 2}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MAAIF has not established a baseline for countrywide prevalence of aflatoxin", "metadata": {"headings": [{"headings_0": {"content": "MAAIF has not established a baseline for countrywide prevalence of aflatoxin", "page": 193, "level": 2}}, {"headings_1": {"content": "(v) Aflatoxin control, Post-Harvest Handling, Value Addition and Market access", "page": 193, "level": 5}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "contamination or set annual targets for reducing aflatoxin levels, and 75 PHH storage and value addition facilities were non-operational due to absence of electricity, and some farmer groups remained burdened by loans and unable to reap income while the facilities remained closed. Besides, there was no regulation to enforce adherence to prescribed quality standards for produce across the entire value chain from farm to market.", "metadata": {"headings": [{"headings_0": {"content": "MAAIF has not established a baseline for countrywide prevalence of aflatoxin", "page": 193, "level": 2}}, {"headings_1": {"content": "(v) Aflatoxin control, Post-Harvest Handling, Value Addition and Market access", "page": 193, "level": 5}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The audit noted that market access and fair pricing were key drivers of Ugandan farm productivity. A stable market for beans offered by Birya in greater Mbarara led expanded cultivation, as did markets for rice farmers in Lira and Serere, as well as maize farmers in Gulu. Conversely, low prices at PIBID deterred investment", "metadata": {"headings": [{"headings_0": {"content": "The audit noted that market access and fair pricing were key drivers of Ugandan farm productivity. A stable market for beans offered by Birya in greater Mbarara led expanded cultivation, as did markets for rice farmers in Lira and Serere, as well as maize farmers in Gulu. Conversely, low prices at PIBID deterred investment", "page": 193, "level": 4}}, {"headings_1": {"content": "MAAIF has not established a baseline for countrywide prevalence of aflatoxin", "page": 193, "level": 2}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "in banana production by farmers in Bushenyi.", "metadata": {"headings": [{"headings_0": {"content": "The audit noted that market access and fair pricing were key drivers of Ugandan farm productivity. A stable market for beans offered by Birya in greater Mbarara led expanded cultivation, as did markets for rice farmers in Lira and Serere, as well as maize farmers in Gulu. Conversely, low prices at PIBID deterred investment", "page": 193, "level": 4}}, {"headings_1": {"content": "MAAIF has not established a baseline for countrywide prevalence of aflatoxin", "page": 193, "level": 2}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi) Extension services", "metadata": {"headings": [{"headings_0": {"content": "(vi) Extension services", "page": 193, "level": 5}}, {"headings_1": {"content": "The audit noted that market access and fair pricing were key drivers of Ugandan farm productivity. A stable market for beans offered by Birya in greater Mbarara led expanded cultivation, as did markets for rice farmers in Lira and Serere, as well as maize farmers in Gulu. Conversely, low prices at PIBID deterred investment", "page": 193, "level": 4}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "While 60% of extension worker vacancies were filled across the districts, a critical 40% remained vacant, particularly in vulnerable areas like Nakapiripirit (75% vacant). The approved staff structures varied widely between districts, suggesting the need for clearer guidance to districts in this area. Most concerning, even filled", "metadata": {"headings": [{"headings_0": {"content": "While 60% of extension worker vacancies were filled across the districts, a critical 40% remained vacant, particularly in vulnerable areas like Nakapiripirit (75% vacant). The approved staff structures varied widely between districts, suggesting the need for clearer guidance to districts in this area. Most concerning, even filled", "page": 193, "level": 4}}, {"headings_1": {"content": "(vi) Extension services", "page": 193, "level": 5}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "positions fall far below the recommended 1:500 extension worker: population ratio.", "metadata": {"headings": [{"headings_0": {"content": "While 60% of extension worker vacancies were filled across the districts, a critical 40% remained vacant, particularly in vulnerable areas like Nakapiripirit (75% vacant). The approved staff structures varied widely between districts, suggesting the need for clearer guidance to districts in this area. Most concerning, even filled", "page": 193, "level": 4}}, {"headings_1": {"content": "(vi) Extension services", "page": 193, "level": 5}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii) Measuring, Monitoring and Reporting on Food Security", "metadata": {"headings": [{"headings_0": {"content": "(vii) Measuring, Monitoring and Reporting on Food Security", "page": 193, "level": 5}}, {"headings_1": {"content": "While 60% of extension worker vacancies were filled across the districts, a critical 40% remained vacant, particularly in vulnerable areas like Nakapiripirit (75% vacant). The approved staff structures varied widely between districts, suggesting the need for clearer guidance to districts in this area. Most concerning, even filled", "page": 193, "level": 4}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "No baseline was provided for indicators 2.3.1, 2.3.2 and 2.4.1.in the National", "metadata": {"headings": [{"headings_0": {"content": "(vii) Measuring, Monitoring and Reporting on Food Security", "page": 193, "level": 5}}, {"headings_1": {"content": "While 60% of extension worker vacancies were filled across the districts, a critical 40% remained vacant, particularly in vulnerable areas like Nakapiripirit (75% vacant). The approved staff structures varied widely between districts, suggesting the need for clearer guidance to districts in this area. Most concerning, even filled", "page": 193, "level": 4}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Standard Indicator (NSI) framework Also, annual agricultural surveys had been", "metadata": {"headings": [{"headings_0": {"content": "Standard Indicator (NSI) framework Also, annual agricultural surveys had been", "page": 193, "level": 2}}, {"headings_1": {"content": "(vii) Measuring, Monitoring and Reporting on Food Security", "page": 193, "level": 5}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "published for 2021 and 2022 and as a result, there was no up-to-date information", "metadata": {"headings": [{"headings_0": {"content": "Standard Indicator (NSI) framework Also, annual agricultural surveys had been", "page": 193, "level": 2}}, {"headings_1": {"content": "(vii) Measuring, Monitoring and Reporting on Food Security", "page": 193, "level": 5}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "on progress towards attaining SDG Target 2.3 and 2.4.", "metadata": {"headings": [{"headings_0": {"content": "on progress towards attaining SDG Target 2.3 and 2.4.", "page": 193, "level": 2}}, {"headings_1": {"content": "Standard Indicator (NSI) framework Also, annual agricultural surveys had been", "page": 193, "level": 2}}], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "193 \nAdditionally, there were gaps in data from the National Food and Agricultural", "metadata": {"headings": [{"headings_0": {"content": "on progress towards attaining SDG Target 2.3 and 2.4.", "page": 193, "level": 2}}, {"headings_1": {"content": "Standard Indicator (NSI) framework Also, annual agricultural surveys had been", "page": 193, "level": 2}}, [{"headings_0": {"content": "on progress towards attaining SDG Target 2.3 and 2.4.", "page": 193, "level": 2}}, {"headings_1": {"content": "Standard Indicator (NSI) framework Also, annual agricultural surveys had been", "page": 193, "level": 2}}]], "page": 193, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Statistical System, including limited district coverage (7%), missing years (FY", "metadata": {"headings": [{"headings_0": {"content": "Statistical System, including limited district coverage (7%), missing years (FY", "page": 194, "level": 2}}, {"headings_1": {"content": "on progress towards attaining SDG Target 2.3 and 2.4.", "page": 193, "level": 2}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2022/23), incomplete data, and lack of disaggregation by farmer type.", "metadata": {"headings": [{"headings_0": {"content": "Statistical System, including limited district coverage (7%), missing years (FY", "page": 194, "level": 2}}, {"headings_1": {"content": "on progress towards attaining SDG Target 2.3 and 2.4.", "page": 193, "level": 2}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Furthermore, the system lacks linkages with key data providers such as CDO, DDA, UCDA, NAGRC&DB and NARO.", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, the system lacks linkages with key data providers such as CDO, DDA, UCDA, NAGRC&DB and NARO.", "page": 194, "level": 4}}, {"headings_1": {"content": "Statistical System, including limited district coverage (7%), missing years (FY", "page": 194, "level": 2}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There was also no farmer system for routine data collection in all districts which", "metadata": {"headings": [{"headings_0": {"content": "There was also no farmer system for routine data collection in all districts which", "page": 194, "level": 2}}, {"headings_1": {"content": "Furthermore, the system lacks linkages with key data providers such as CDO, DDA, UCDA, NAGRC&DB and NARO.", "page": 194, "level": 4}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "has led to failure to collect routine data from farmers across the country as envisaged.", "metadata": {"headings": [{"headings_0": {"content": "There was also no farmer system for routine data collection in all districts which", "page": 194, "level": 2}}, {"headings_1": {"content": "Furthermore, the system lacks linkages with key data providers such as CDO, DDA, UCDA, NAGRC&DB and NARO.", "page": 194, "level": 4}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(viii) Development of Legal, Policy and Institutional Framework to facilitate attainment of SDG Targets 2.3 and 2.4", "metadata": {"headings": [{"headings_0": {"content": "(viii) Development of Legal, Policy and Institutional Framework to facilitate attainment of SDG Targets 2.3 and 2.4", "page": 194, "level": 5}}, {"headings_1": {"content": "There was also no farmer system for routine data collection in all districts which", "page": 194, "level": 2}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The existing Policies lack clear measurement metrics for farmer income and vulnerable group access, while the Green Growth Strategy\u2019s outcomes are partially measurable. The National Agriculture Policy excludes youth as a vulnerable group, and the Local Economic Development Policy\u2019s alignment with SDG targets is partial. The Agriculture Extension Policy does not empower extension officers to enforce quality standards, and the Food, Animal, and Plant Health Authority remains unestablished. Crucial legislation like the Genetic Engineering Act is missing, hampering research and fueling public distrust in GM technologies. Furthermore, budget allocation to the agricultural sector falls below the Malabo Declaration commitment of 10%, and the withdrawal of extension service grants during part of the review period hampered implementation of the Parish", "metadata": {"headings": [{"headings_0": {"content": "The existing Policies lack clear measurement metrics for farmer income and vulnerable group access, while the Green Growth Strategy\u2019s outcomes are partially measurable. The National Agriculture Policy excludes youth as a vulnerable group, and the Local Economic Development Policy\u2019s alignment with SDG targets is partial. The Agriculture Extension Policy does not empower extension officers to enforce quality standards, and the Food, Animal, and Plant Health Authority remains unestablished. Crucial legislation like the Genetic Engineering Act is missing, hampering research and fueling public distrust in GM technologies. Furthermore, budget allocation to the agricultural sector falls below the Malabo Declaration commitment of 10%, and the withdrawal of extension service grants during part of the review period hampered implementation of the Parish", "page": 194, "level": 1}}, {"headings_1": {"content": "(viii) Development of Legal, Policy and Institutional Framework to facilitate attainment of SDG Targets 2.3 and 2.4", "page": 194, "level": 5}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Development Model.", "metadata": {"headings": [{"headings_0": {"content": "The existing Policies lack clear measurement metrics for farmer income and vulnerable group access, while the Green Growth Strategy\u2019s outcomes are partially measurable. The National Agriculture Policy excludes youth as a vulnerable group, and the Local Economic Development Policy\u2019s alignment with SDG targets is partial. The Agriculture Extension Policy does not empower extension officers to enforce quality standards, and the Food, Animal, and Plant Health Authority remains unestablished. Crucial legislation like the Genetic Engineering Act is missing, hampering research and fueling public distrust in GM technologies. Furthermore, budget allocation to the agricultural sector falls below the Malabo Declaration commitment of 10%, and the withdrawal of extension service grants during part of the review period hampered implementation of the Parish", "page": 194, "level": 1}}, {"headings_1": {"content": "(viii) Development of Legal, Policy and Institutional Framework to facilitate attainment of SDG Targets 2.3 and 2.4", "page": 194, "level": 5}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ix) Planning and Budgeting for resources and capacities for attaining sustainable food security", "metadata": {"headings": [{"headings_0": {"content": "(ix) Planning and Budgeting for resources and capacities for attaining sustainable food security", "page": 194, "level": 5}}, {"headings_1": {"content": "The existing Policies lack clear measurement metrics for farmer income and vulnerable group access, while the Green Growth Strategy\u2019s outcomes are partially measurable. The National Agriculture Policy excludes youth as a vulnerable group, and the Local Economic Development Policy\u2019s alignment with SDG targets is partial. The Agriculture Extension Policy does not empower extension officers to enforce quality standards, and the Food, Animal, and Plant Health Authority remains unestablished. Crucial legislation like the Genetic Engineering Act is missing, hampering research and fueling public distrust in GM technologies. Furthermore, budget allocation to the agricultural sector falls below the Malabo Declaration commitment of 10%, and the withdrawal of extension service grants during part of the review period hampered implementation of the Parish", "page": 194, "level": 1}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Uganda lacks crucial baseline data on small-scale farmer productivity, income, and adoption of innovations, hindering targeted interventions. While budget lines exist", "metadata": {"headings": [{"headings_0": {"content": "Uganda lacks crucial baseline data on small-scale farmer productivity, income, and adoption of innovations, hindering targeted interventions. While budget lines exist", "page": 194, "level": 4}}, {"headings_1": {"content": "(ix) Planning and Budgeting for resources and capacities for attaining sustainable food security", "page": 194, "level": 5}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for agricultural output, local plans rarely address climate change, absence of unit", "metadata": {"headings": [{"headings_0": {"content": "Uganda lacks crucial baseline data on small-scale farmer productivity, income, and adoption of innovations, hindering targeted interventions. While budget lines exist", "page": 194, "level": 4}}, {"headings_1": {"content": "(ix) Planning and Budgeting for resources and capacities for attaining sustainable food security", "page": 194, "level": 5}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "cost estimates at activity level complicate output assessment. Reliance on external", "metadata": {"headings": [{"headings_0": {"content": "cost estimates at activity level complicate output assessment. Reliance on external", "page": 194, "level": 2}}, {"headings_1": {"content": "Uganda lacks crucial baseline data on small-scale farmer productivity, income, and adoption of innovations, hindering targeted interventions. While budget lines exist", "page": 194, "level": 4}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "funding exceeds 60%, and efforts towards sustainable food security remain", "metadata": {"headings": [{"headings_0": {"content": "cost estimates at activity level complicate output assessment. Reliance on external", "page": 194, "level": 2}}, {"headings_1": {"content": "Uganda lacks crucial baseline data on small-scale farmer productivity, income, and adoption of innovations, hindering targeted interventions. While budget lines exist", "page": 194, "level": 4}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "limited, although the Parish Development Model shows promise in addressing vulnerable groups at the grassroots including youth, women, and PWDs.", "metadata": {"headings": [{"headings_0": {"content": "limited, although the Parish Development Model shows promise in addressing vulnerable groups at the grassroots including youth, women, and PWDs.", "page": 194, "level": 4}}, {"headings_1": {"content": "cost estimates at activity level complicate output assessment. Reliance on external", "page": 194, "level": 2}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 194, "level": 5}}, {"headings_1": {"content": "limited, although the Parish Development Model shows promise in addressing vulnerable groups at the grassroots including youth, women, and PWDs.", "page": 194, "level": 4}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advise the Accounting Officer of the Ministry of Agriculture Animal Industry and Fisheries", "metadata": {"headings": [{"headings_0": {"content": "I advise the Accounting Officer of the Ministry of Agriculture Animal Industry and Fisheries", "page": 194, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 194, "level": 5}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "in consultation with key stakeholders as MWE, MoTIC, NARL, District Local Governments,", "metadata": {"headings": [{"headings_0": {"content": "I advise the Accounting Officer of the Ministry of Agriculture Animal Industry and Fisheries", "page": 194, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 194, "level": 5}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "NARO, OPM, UBOS, NPA, and MoFPED to implement the following measures to enable Government attain Food security through climate adoption of climate-resilience strategies:", "metadata": {"headings": [{"headings_0": {"content": "NARO, OPM, UBOS, NPA, and MoFPED to implement the following measures to enable Government attain Food security through climate adoption of climate-resilience strategies:", "page": 194, "level": 4}}, {"headings_1": {"content": "I advise the Accounting Officer of the Ministry of Agriculture Animal Industry and Fisheries", "page": 194, "level": 2}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1. Implementation of actions to double productivity and incomes", "metadata": {"headings": [{"headings_0": {"content": "1. Implementation of actions to double productivity and incomes", "page": 194, "level": 5}}, {"headings_1": {"content": "NARO, OPM, UBOS, NPA, and MoFPED to implement the following measures to enable Government attain Food security through climate adoption of climate-resilience strategies:", "page": 194, "level": 4}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 194, "level": 5}}, {"headings_1": {"content": "1. Implementation of actions to double productivity and incomes", "page": 194, "level": 5}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In consultation with other relevant government actors, consider a strategic shift", "metadata": {"headings": [{"headings_0": {"content": "In consultation with other relevant government actors, consider a strategic shift", "page": 194, "level": 2}}, {"headings_1": {"content": "(i)", "page": 194, "level": 5}}], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to prioritise interventions aimed at maximizing agricultural productivity, rather than merely opening up more land for agriculture; \n194", "metadata": {"headings": [{"headings_0": {"content": "In consultation with other relevant government actors, consider a strategic shift", "page": 194, "level": 2}}, {"headings_1": {"content": "(i)", "page": 194, "level": 5}}, [{"headings_0": {"content": "In consultation with other relevant government actors, consider a strategic shift", "page": 194, "level": 2}}, {"headings_1": {"content": "(i)", "page": 194, "level": 5}}]], "page": 194, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 195, "level": 5}}, {"headings_1": {"content": "In consultation with other relevant government actors, consider a strategic shift", "page": 194, "level": 2}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Strengthen the linkage between research and extension services to facilitate the", "metadata": {"headings": [{"headings_0": {"content": "Strengthen the linkage between research and extension services to facilitate the", "page": 195, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "transfer of knowledge on improved crop varieties and technologies and tailor the development of improved varieties to farmers\u2019 needs.", "metadata": {"headings": [{"headings_0": {"content": "Strengthen the linkage between research and extension services to facilitate the", "page": 195, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 195, "level": 5}}, {"headings_1": {"content": "Strengthen the linkage between research and extension services to facilitate the", "page": 195, "level": 2}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Re-double extension efforts to promote adoption of sustainable land management", "metadata": {"headings": [{"headings_0": {"content": "Re-double extension efforts to promote adoption of sustainable land management", "page": 195, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "practices, integrated soil fertility management and fertiliser use to stem nutrient loss.", "metadata": {"headings": [{"headings_0": {"content": "Re-double extension efforts to promote adoption of sustainable land management", "page": 195, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv) Collaborate with district local governments and other relevant agencies and", "metadata": {"headings": [{"headings_0": {"content": "(iv) Collaborate with district local governments and other relevant agencies and", "page": 195, "level": 2}}, {"headings_1": {"content": "Re-double extension efforts to promote adoption of sustainable land management", "page": 195, "level": 2}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "strengthen surveillance and early detection mechanisms to prevent/ minimise the introduction and/or spread of crop and animal pests and diseases.", "metadata": {"headings": [{"headings_0": {"content": "(iv) Collaborate with district local governments and other relevant agencies and", "page": 195, "level": 2}}, {"headings_1": {"content": "Re-double extension efforts to promote adoption of sustainable land management", "page": 195, "level": 2}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 195, "level": 5}}, {"headings_1": {"content": "(iv) Collaborate with district local governments and other relevant agencies and", "page": 195, "level": 2}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Liaise with MWE to expedite completion of the National Irrigation Masterplan and develop irrigation project models that are suitable for application to food crops.", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 195, "level": 5}}, {"headings_1": {"content": "(iv) Collaborate with district local governments and other relevant agencies and", "page": 195, "level": 2}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 195, "level": 5}}, {"headings_1": {"content": "(v)", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Streamline regulation of quality control and handling of grain across the entire value chain.", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 195, "level": 5}}, {"headings_1": {"content": "(v)", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii)", "metadata": {"headings": [{"headings_0": {"content": "(vii)", "page": 195, "level": 5}}, {"headings_1": {"content": "(vi)", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Establish a baseline for aflatoxin contamination prevalence, set annual targets for", "metadata": {"headings": [{"headings_0": {"content": "Establish a baseline for aflatoxin contamination prevalence, set annual targets for", "page": 195, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "reducing aflatoxin levels, and increase capacity building of extension staff and farmers on aflatoxin control, proper post-harvest handling practices, and value addition. \n(viii) Expedite cabinet approval for the commercialization of NARO\u2019s PHH and value addition technologies.", "metadata": {"headings": [{"headings_0": {"content": "Establish a baseline for aflatoxin contamination prevalence, set annual targets for", "page": 195, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 195, "level": 5}}, [{"headings_0": {"content": "Establish a baseline for aflatoxin contamination prevalence, set annual targets for", "page": 195, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 195, "level": 5}}]], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ix)", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 195, "level": 5}}, {"headings_1": {"content": "Establish a baseline for aflatoxin contamination prevalence, set annual targets for", "page": 195, "level": 2}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Engage MoFPED, MoPS and MoLG to accelerate recruitment efforts for extension", "metadata": {"headings": [{"headings_0": {"content": "Engage MoFPED, MoPS and MoLG to accelerate recruitment efforts for extension", "page": 195, "level": 2}}, {"headings_1": {"content": "(ix)", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "workers, prioritising vulnerable districts.", "metadata": {"headings": [{"headings_0": {"content": "Engage MoFPED, MoPS and MoLG to accelerate recruitment efforts for extension", "page": 195, "level": 2}}, {"headings_1": {"content": "(ix)", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. Measuring, Monitoring and Reporting on Food Security", "metadata": {"headings": [{"headings_0": {"content": "2. Measuring, Monitoring and Reporting on Food Security", "page": 195, "level": 5}}, {"headings_1": {"content": "Engage MoFPED, MoPS and MoLG to accelerate recruitment efforts for extension", "page": 195, "level": 2}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 195, "level": 5}}, {"headings_1": {"content": "2. Measuring, Monitoring and Reporting on Food Security", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Engage UBOS in prioritizing the establishment of baselines for SDG targets 2.3 and 2.4, set periodic targets to monitor performance, and undertake the collection", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 195, "level": 5}}, {"headings_1": {"content": "2. Measuring, Monitoring and Reporting on Food Security", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of data for the same to report on SDG Targets 2.3 and 2.4.", "metadata": {"headings": [{"headings_0": {"content": "of data for the same to report on SDG Targets 2.3 and 2.4.", "page": 195, "level": 2}}, {"headings_1": {"content": "(i)", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 195, "level": 5}}, {"headings_1": {"content": "of data for the same to report on SDG Targets 2.3 and 2.4.", "page": 195, "level": 2}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Liaise with MoFPED to secure funding for complete functionalization and roll out", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 195, "level": 5}}, {"headings_1": {"content": "of data for the same to report on SDG Targets 2.3 and 2.4.", "page": 195, "level": 2}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of the NFASS to all districts and agriculture sector related MDAs to allow routine", "metadata": {"headings": [{"headings_0": {"content": "of the NFASS to all districts and agriculture sector related MDAs to allow routine", "page": 195, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "agriculture data collection, management, analysis and reporting.", "metadata": {"headings": [{"headings_0": {"content": "of the NFASS to all districts and agriculture sector related MDAs to allow routine", "page": 195, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3. Development of Legal, Policy and Institutional Framework to facilitate attainment of SDG Targets 2.3 and 2.4", "metadata": {"headings": [{"headings_0": {"content": "3. Development of Legal, Policy and Institutional Framework to facilitate attainment of SDG Targets 2.3 and 2.4", "page": 195, "level": 5}}, {"headings_1": {"content": "of the NFASS to all districts and agriculture sector related MDAs to allow routine", "page": 195, "level": 2}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 195, "level": 5}}, {"headings_1": {"content": "3. Development of Legal, Policy and Institutional Framework to facilitate attainment of SDG Targets 2.3 and 2.4", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Engage relevant players to review the existing laws and policies to align them with", "metadata": {"headings": [{"headings_0": {"content": "Engage relevant players to review the existing laws and policies to align them with", "page": 195, "level": 2}}, {"headings_1": {"content": "(i)", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the nationally agreed SDG targets", "metadata": {"headings": [{"headings_0": {"content": "Engage relevant players to review the existing laws and policies to align them with", "page": 195, "level": 2}}, {"headings_1": {"content": "(i)", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4. Planning and Budgeting for resources and capacities for attaining sustainable food security", "metadata": {"headings": [{"headings_0": {"content": "4. Planning and Budgeting for resources and capacities for attaining sustainable food security", "page": 195, "level": 5}}, {"headings_1": {"content": "Engage relevant players to review the existing laws and policies to align them with", "page": 195, "level": 2}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 195, "level": 5}}, {"headings_1": {"content": "4. Planning and Budgeting for resources and capacities for attaining sustainable food security", "page": 195, "level": 5}}], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Engage UBOS to conduct baseline assessments to establish the current levels of productivity, income, and adoption of improved agricultural practices among smallholder farmers. \n195", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 195, "level": 5}}, {"headings_1": {"content": "4. Planning and Budgeting for resources and capacities for attaining sustainable food security", "page": 195, "level": 5}}, [{"headings_0": {"content": "(i)", "page": 195, "level": 5}}, {"headings_1": {"content": "4. Planning and Budgeting for resources and capacities for attaining sustainable food security", "page": 195, "level": 5}}]], "page": 195, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 196, "level": 5}}, {"headings_1": {"content": "(i)", "page": 195, "level": 5}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Liaise with MoFPED to create unit cost estimates for the activities of food security and climate resilient strategy interventions. This forms a basis of lobbying for the", "metadata": {"headings": [{"headings_0": {"content": "Liaise with MoFPED to create unit cost estimates for the activities of food security and climate resilient strategy interventions. This forms a basis of lobbying for the", "page": 196, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 196, "level": 5}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "interventions for food security in the planning and budgeting process.", "metadata": {"headings": [{"headings_0": {"content": "Liaise with MoFPED to create unit cost estimates for the activities of food security and climate resilient strategy interventions. This forms a basis of lobbying for the", "page": 196, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 196, "level": 5}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 196, "level": 5}}, {"headings_1": {"content": "Liaise with MoFPED to create unit cost estimates for the activities of food security and climate resilient strategy interventions. This forms a basis of lobbying for the", "page": 196, "level": 4}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Prioritize interventions that address the needs of vulnerable groups.", "metadata": {"headings": [{"headings_0": {"content": "Prioritize interventions that address the needs of vulnerable groups.", "page": 196, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 196, "level": 5}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 196, "level": 5}}, {"headings_1": {"content": "Prioritize interventions that address the needs of vulnerable groups.", "page": 196, "level": 2}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Re-prioritize GOU funding of the sector to reduce reliance on external funding", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 196, "level": 5}}, {"headings_1": {"content": "Prioritize interventions that address the needs of vulnerable groups.", "page": 196, "level": 2}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 196, "level": 5}}, {"headings_1": {"content": "(iv)", "page": 196, "level": 5}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Despite significant efforts and commendable achievements in some areas, Uganda\u2019s progress towards attaining SDG targets 2.3 (doubling agricultural productivity and", "metadata": {"headings": [{"headings_0": {"content": "Despite significant efforts and commendable achievements in some areas, Uganda\u2019s progress towards attaining SDG targets 2.3 (doubling agricultural productivity and", "page": 196, "level": 4}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 196, "level": 5}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "incomes) and 2.4 (sustainable and resilient food production) remains insufficient. Productivity for priority food crops (except bananas) has stagnated or declined compared to the 2016 baseline due to: limited uptake of improved crop varieties and irrigation technologies due to factors like lack of access, affordability, and limited knowledge about", "metadata": {"headings": [{"headings_0": {"content": "Despite significant efforts and commendable achievements in some areas, Uganda\u2019s progress towards attaining SDG targets 2.3 (doubling agricultural productivity and", "page": 196, "level": 4}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 196, "level": 5}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "proper application; Incoherent planning and monitoring exemplified by lack of clear", "metadata": {"headings": [{"headings_0": {"content": "proper application; Incoherent planning and monitoring exemplified by lack of clear", "page": 196, "level": 2}}, {"headings_1": {"content": "Despite significant efforts and commendable achievements in some areas, Uganda\u2019s progress towards attaining SDG targets 2.3 (doubling agricultural productivity and", "page": 196, "level": 4}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "targets, inconsistent data collection, and inadequate coordination across ministries and levels of government which hamper effective planning and monitoring of progress;", "metadata": {"headings": [{"headings_0": {"content": "proper application; Incoherent planning and monitoring exemplified by lack of clear", "page": 196, "level": 2}}, {"headings_1": {"content": "Despite significant efforts and commendable achievements in some areas, Uganda\u2019s progress towards attaining SDG targets 2.3 (doubling agricultural productivity and", "page": 196, "level": 4}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Inadequate funding and resource allocation with heavy reliance on external funding,", "metadata": {"headings": [{"headings_0": {"content": "Inadequate funding and resource allocation with heavy reliance on external funding,", "page": 196, "level": 2}}, {"headings_1": {"content": "proper application; Incoherent planning and monitoring exemplified by lack of clear", "page": 196, "level": 2}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "insufficient budget allocations and lack of cost estimates for food security interventions.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate funding and resource allocation with heavy reliance on external funding,", "page": 196, "level": 2}}, {"headings_1": {"content": "proper application; Incoherent planning and monitoring exemplified by lack of clear", "page": 196, "level": 2}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "A food secure Uganda will require multi stakeholder engagement and adoption of a whole of government approach to ensure no one is left behind, and so MAAIF, in collaboration", "metadata": {"headings": [{"headings_0": {"content": "A food secure Uganda will require multi stakeholder engagement and adoption of a whole of government approach to ensure no one is left behind, and so MAAIF, in collaboration", "page": 196, "level": 4}}, {"headings_1": {"content": "Inadequate funding and resource allocation with heavy reliance on external funding,", "page": 196, "level": 2}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "with relevant stakeholders, should urgently address the issues identified by the audit to", "metadata": {"headings": [{"headings_0": {"content": "A food secure Uganda will require multi stakeholder engagement and adoption of a whole of government approach to ensure no one is left behind, and so MAAIF, in collaboration", "page": 196, "level": 4}}, {"headings_1": {"content": "Inadequate funding and resource allocation with heavy reliance on external funding,", "page": 196, "level": 2}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "get Uganda on track to measuring and meeting its SDG 2.3 and 2.4 targets.", "metadata": {"headings": [{"headings_0": {"content": "get Uganda on track to measuring and meeting its SDG 2.3 and 2.4 targets.", "page": 196, "level": 2}}, {"headings_1": {"content": "A food secure Uganda will require multi stakeholder engagement and adoption of a whole of government approach to ensure no one is left behind, and so MAAIF, in collaboration", "page": 196, "level": 4}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "4.1.13 VALUE FOR MONEY AUDIT REPORT ON THE DELIVERY OF UNIVERSAL PRIMARY EDUCATION IN UGANDA", "metadata": {"headings": [{"headings_0": {"content": "4.1.13 VALUE FOR MONEY AUDIT REPORT ON THE DELIVERY OF UNIVERSAL PRIMARY EDUCATION IN UGANDA", "page": 196, "level": 5}}, {"headings_1": {"content": "get Uganda on track to measuring and meeting its SDG 2.3 and 2.4 targets.", "page": 196, "level": 2}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In 1996, Uganda introduced Universal Primary Education (UPE) with the primary goal of providing free primary education to all children in the country. Since its inception,", "metadata": {"headings": [{"headings_0": {"content": "In 1996, Uganda introduced Universal Primary Education (UPE) with the primary goal of providing free primary education to all children in the country. Since its inception,", "page": 196, "level": 4}}, {"headings_1": {"content": "4.1.13 VALUE FOR MONEY AUDIT REPORT ON THE DELIVERY OF UNIVERSAL PRIMARY EDUCATION IN UGANDA", "page": 196, "level": 5}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "substantial progress has been made in enhancing access to education, notably in increasing enrolment rates, particularly among girls and underprivileged children.", "metadata": {"headings": [{"headings_0": {"content": "In 1996, Uganda introduced Universal Primary Education (UPE) with the primary goal of providing free primary education to all children in the country. Since its inception,", "page": 196, "level": 4}}, {"headings_1": {"content": "4.1.13 VALUE FOR MONEY AUDIT REPORT ON THE DELIVERY OF UNIVERSAL PRIMARY EDUCATION IN UGANDA", "page": 196, "level": 5}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Being a major government program, government has spent substantial funds (both Capitation and SFG) on the implementation of UPE. A number of challenges continue to", "metadata": {"headings": [{"headings_0": {"content": "Being a major government program, government has spent substantial funds (both Capitation and SFG) on the implementation of UPE. A number of challenges continue to", "page": 196, "level": 4}}, {"headings_1": {"content": "In 1996, Uganda introduced Universal Primary Education (UPE) with the primary goal of providing free primary education to all children in the country. Since its inception,", "page": 196, "level": 4}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "affect the delivery of the programme objectives, including the quality education, pupil performance, dropout rates, staffing and infrastructure in the UPE schools, among others.", "metadata": {"headings": [{"headings_0": {"content": "Being a major government program, government has spent substantial funds (both Capitation and SFG) on the implementation of UPE. A number of challenges continue to", "page": 196, "level": 4}}, {"headings_1": {"content": "In 1996, Uganda introduced Universal Primary Education (UPE) with the primary goal of providing free primary education to all children in the country. Since its inception,", "page": 196, "level": 4}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY AUDIT FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 196, "level": 5}}, {"headings_1": {"content": "Being a major government program, government has spent substantial funds (both Capitation and SFG) on the implementation of UPE. A number of challenges continue to", "page": 196, "level": 4}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 196, "level": 5}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 196, "level": 5}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There was no documented UPE policy, which led to ambiguity in educational direction and inconsistent implementation.", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 196, "level": 5}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 196, "level": 5}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 196, "level": 5}}, {"headings_1": {"content": "(i)", "page": 196, "level": 5}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The failure to have written policies or guidelines on the implementation of other", "metadata": {"headings": [{"headings_0": {"content": "The failure to have written policies or guidelines on the implementation of other", "page": 196, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 196, "level": 5}}], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "policies supporting the implementation of UPE, like the abolition of PTA charge policy, the automatic promotion policy, led to contradictions and ambiguities, resulting in some schools charging PTA fees and inconsistent application of the automatic grade promotion policy. \n196 \n(iii) Teachers\u2019 preparedness to deliver effective pupil learning is being affected by", "metadata": {"headings": [{"headings_0": {"content": "The failure to have written policies or guidelines on the implementation of other", "page": 196, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 196, "level": 5}}, [{"headings_0": {"content": "The failure to have written policies or guidelines on the implementation of other", "page": 196, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 196, "level": 5}}], [{"headings_0": {"content": "The failure to have written policies or guidelines on the implementation of other", "page": 196, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 196, "level": 5}}]], "page": 196, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "schools using different curricula. Twenty-three (40%) of inspected schools", "metadata": {"headings": [{"headings_0": {"content": "schools using different curricula. Twenty-three (40%) of inspected schools", "page": 197, "level": 2}}, {"headings_1": {"content": "The failure to have written policies or guidelines on the implementation of other", "page": 196, "level": 2}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implemented the abridged curriculum, twenty-six (46%) implemented the standard/old curriculum, one (2%) of the inspected schools lacked a curriculum", "metadata": {"headings": [{"headings_0": {"content": "schools using different curricula. Twenty-three (40%) of inspected schools", "page": 197, "level": 2}}, {"headings_1": {"content": "The failure to have written policies or guidelines on the implementation of other", "page": 196, "level": 2}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "whereas seven (12%) implemented both curricula. This results in inconsistent", "metadata": {"headings": [{"headings_0": {"content": "whereas seven (12%) implemented both curricula. This results in inconsistent", "page": 197, "level": 2}}, {"headings_1": {"content": "schools using different curricula. Twenty-three (40%) of inspected schools", "page": 197, "level": 2}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "learning outcomes, worsened inequality and difficulties in pupil transitions, particularly when learners change schools.", "metadata": {"headings": [{"headings_0": {"content": "whereas seven (12%) implemented both curricula. This results in inconsistent", "page": 197, "level": 2}}, {"headings_1": {"content": "schools using different curricula. Twenty-three (40%) of inspected schools", "page": 197, "level": 2}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 197, "level": 5}}, {"headings_1": {"content": "whereas seven (12%) implemented both curricula. This results in inconsistent", "page": 197, "level": 2}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Besides the use of different curricula, the failure to prepare schemes of work and", "metadata": {"headings": [{"headings_0": {"content": "Besides the use of different curricula, the failure to prepare schemes of work and", "page": 197, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 197, "level": 5}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "lesson plans also led to disorganized teaching and poor learning experiences.", "metadata": {"headings": [{"headings_0": {"content": "Besides the use of different curricula, the failure to prepare schemes of work and", "page": 197, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 197, "level": 5}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Teachers interviewed in 57 schools did not prepare 40% (226) of the 570 schemes", "metadata": {"headings": [{"headings_0": {"content": "Teachers interviewed in 57 schools did not prepare 40% (226) of the 570 schemes", "page": 197, "level": 2}}, {"headings_1": {"content": "Besides the use of different curricula, the failure to prepare schemes of work and", "page": 197, "level": 2}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of work. \n(v) The inadequate Syllabus/Curriculum Coverage caused by excessive teacher workload, pupils reporting late at beginning of term and inadequate staff housing", "metadata": {"headings": [{"headings_0": {"content": "Teachers interviewed in 57 schools did not prepare 40% (226) of the 570 schemes", "page": 197, "level": 2}}, {"headings_1": {"content": "Besides the use of different curricula, the failure to prepare schemes of work and", "page": 197, "level": 2}}, [{"headings_0": {"content": "Teachers interviewed in 57 schools did not prepare 40% (226) of the 570 schemes", "page": 197, "level": 2}}, {"headings_1": {"content": "Besides the use of different curricula, the failure to prepare schemes of work and", "page": 197, "level": 2}}]], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "affected learning. I noted a week before the learners\u2019 promotional examinations,", "metadata": {"headings": [{"headings_0": {"content": "affected learning. I noted a week before the learners\u2019 promotional examinations,", "page": 197, "level": 2}}, {"headings_1": {"content": "Teachers interviewed in 57 schools did not prepare 40% (226) of the 570 schemes", "page": 197, "level": 2}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "that out of 548 subjects (both with prepared and unprepared schemes), syllabi for 289 subjects (53%) had not been completed, whereas 259 (47%) of the syllabi had been covered. The failure to complete syllabi affects the overall learners\u2019 academic performance. \n(vi) The Special Needs Education (SNE) staffing shortages are worse, leading to schools without SNEs teachers turning away SNE learners. For those that allowed", "metadata": {"headings": [{"headings_0": {"content": "affected learning. I noted a week before the learners\u2019 promotional examinations,", "page": 197, "level": 2}}, {"headings_1": {"content": "Teachers interviewed in 57 schools did not prepare 40% (226) of the 570 schemes", "page": 197, "level": 2}}, [{"headings_0": {"content": "affected learning. I noted a week before the learners\u2019 promotional examinations,", "page": 197, "level": 2}}, {"headings_1": {"content": "Teachers interviewed in 57 schools did not prepare 40% (226) of the 570 schemes", "page": 197, "level": 2}}]], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "SNE students to attend, due to staffing challenges, SNE learners were only being", "metadata": {"headings": [{"headings_0": {"content": "SNE students to attend, due to staffing challenges, SNE learners were only being", "page": 197, "level": 2}}, {"headings_1": {"content": "affected learning. I noted a week before the learners\u2019 promotional examinations,", "page": 197, "level": 2}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "taught life skills, such as dressing themselves, wearing shoes, and feeding themselves.", "metadata": {"headings": [{"headings_0": {"content": "SNE students to attend, due to staffing challenges, SNE learners were only being", "page": 197, "level": 2}}, {"headings_1": {"content": "affected learning. I noted a week before the learners\u2019 promotional examinations,", "page": 197, "level": 2}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii)", "metadata": {"headings": [{"headings_0": {"content": "(vii)", "page": 197, "level": 5}}, {"headings_1": {"content": "SNE students to attend, due to staffing challenges, SNE learners were only being", "page": 197, "level": 2}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted inadequate infrastructure in form of staff houses, classrooms, latrines and", "metadata": {"headings": [{"headings_0": {"content": "(vii)", "page": 197, "level": 5}}, {"headings_1": {"content": "SNE students to attend, due to staffing challenges, SNE learners were only being", "page": 197, "level": 2}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "desks. These amenities create a safe, secure learning environment and makes", "metadata": {"headings": [{"headings_0": {"content": "desks. These amenities create a safe, secure learning environment and makes", "page": 197, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 197, "level": 5}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "pupils more attentive as well as encouraging school attendance, hence attainment of learning outcomes. \n(viii) For classrooms, the overall average classroom to pupil ratio for the sampled", "metadata": {"headings": [{"headings_0": {"content": "desks. These amenities create a safe, secure learning environment and makes", "page": 197, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 197, "level": 5}}, [{"headings_0": {"content": "desks. These amenities create a safe, secure learning environment and makes", "page": 197, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 197, "level": 5}}]], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "schools was 1:70 in FY 2020/21, 1:75 in FY 2021/22, and 1:77 in FY 2022/23, which were all above the recommended average ratio of 1:53. The situation in the SNE schools was worse. At Kitazigurukwa Primary School, learners with autism", "metadata": {"headings": [{"headings_0": {"content": "schools was 1:70 in FY 2020/21, 1:75 in FY 2021/22, and 1:77 in FY 2022/23, which were all above the recommended average ratio of 1:53. The situation in the SNE schools was worse. At Kitazigurukwa Primary School, learners with autism", "page": 197, "level": 4}}, {"headings_1": {"content": "desks. These amenities create a safe, secure learning environment and makes", "page": 197, "level": 2}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "shared classes with deaf learners due to limited classrooms.", "metadata": {"headings": [{"headings_0": {"content": "schools was 1:70 in FY 2020/21, 1:75 in FY 2021/22, and 1:77 in FY 2022/23, which were all above the recommended average ratio of 1:53. The situation in the SNE schools was worse. At Kitazigurukwa Primary School, learners with autism", "page": 197, "level": 4}}, {"headings_1": {"content": "desks. These amenities create a safe, secure learning environment and makes", "page": 197, "level": 2}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ix)", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 197, "level": 5}}, {"headings_1": {"content": "schools was 1:70 in FY 2020/21, 1:75 in FY 2021/22, and 1:77 in FY 2022/23, which were all above the recommended average ratio of 1:53. The situation in the SNE schools was worse. At Kitazigurukwa Primary School, learners with autism", "page": 197, "level": 4}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The average desk to pupil ratios for the sampled schools was 1:4 in FY 2020/21, 1:5 in FY 2021/22, and 1:4 in FY 2022/23, which were all above the recommended", "metadata": {"headings": [{"headings_0": {"content": "The average desk to pupil ratios for the sampled schools was 1:4 in FY 2020/21, 1:5 in FY 2021/22, and 1:4 in FY 2022/23, which were all above the recommended", "page": 197, "level": 4}}, {"headings_1": {"content": "(ix)", "page": 197, "level": 5}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "average ratio of 1:3.", "metadata": {"headings": [{"headings_0": {"content": "The average desk to pupil ratios for the sampled schools was 1:4 in FY 2020/21, 1:5 in FY 2021/22, and 1:4 in FY 2022/23, which were all above the recommended", "page": 197, "level": 4}}, {"headings_1": {"content": "(ix)", "page": 197, "level": 5}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(x)", "metadata": {"headings": [{"headings_0": {"content": "(x)", "page": 197, "level": 5}}, {"headings_1": {"content": "The average desk to pupil ratios for the sampled schools was 1:4 in FY 2020/21, 1:5 in FY 2021/22, and 1:4 in FY 2022/23, which were all above the recommended", "page": 197, "level": 4}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In the sampled schools on average, each latrine was being used by 62 pupils in", "metadata": {"headings": [{"headings_0": {"content": "In the sampled schools on average, each latrine was being used by 62 pupils in", "page": 197, "level": 2}}, {"headings_1": {"content": "(x)", "page": 197, "level": 5}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "FY 2020/21, 65 pupils in FY 2021/22 and 67 pupils in FY 2022/23, which were all", "metadata": {"headings": [{"headings_0": {"content": "In the sampled schools on average, each latrine was being used by 62 pupils in", "page": 197, "level": 2}}, {"headings_1": {"content": "(x)", "page": 197, "level": 5}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "above the recommended ratio of 1:40. Instances of dilapidated latrines being", "metadata": {"headings": [{"headings_0": {"content": "above the recommended ratio of 1:40. Instances of dilapidated latrines being", "page": 197, "level": 2}}, {"headings_1": {"content": "In the sampled schools on average, each latrine was being used by 62 pupils in", "page": 197, "level": 2}}], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "used, while in some schools, girls shared latrines with boys were noted. \n197", "metadata": {"headings": [{"headings_0": {"content": "above the recommended ratio of 1:40. Instances of dilapidated latrines being", "page": 197, "level": 2}}, {"headings_1": {"content": "In the sampled schools on average, each latrine was being used by 62 pupils in", "page": 197, "level": 2}}, [{"headings_0": {"content": "above the recommended ratio of 1:40. Instances of dilapidated latrines being", "page": 197, "level": 2}}, {"headings_1": {"content": "In the sampled schools on average, each latrine was being used by 62 pupils in", "page": 197, "level": 2}}]], "page": 197, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xi)", "metadata": {"headings": [{"headings_0": {"content": "(xi)", "page": 198, "level": 5}}, {"headings_1": {"content": "above the recommended ratio of 1:40. Instances of dilapidated latrines being", "page": 197, "level": 2}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the availability of staff houses and noted that 23 (40%) schools lacked", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the availability of staff houses and noted that 23 (40%) schools lacked", "page": 198, "level": 2}}, {"headings_1": {"content": "(xi)", "page": 198, "level": 5}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "staff houses, while 34 (60%) had. 50% of the staff hoses were constructed using", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the availability of staff houses and noted that 23 (40%) schools lacked", "page": 198, "level": 2}}, {"headings_1": {"content": "(xi)", "page": 198, "level": 5}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the PTA funding and/or support from development partners.", "metadata": {"headings": [{"headings_0": {"content": "the PTA funding and/or support from development partners.", "page": 198, "level": 2}}, {"headings_1": {"content": "I reviewed the availability of staff houses and noted that 23 (40%) schools lacked", "page": 198, "level": 2}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "KEY AUDIT RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 198, "level": 5}}, {"headings_1": {"content": "the PTA funding and/or support from development partners.", "page": 198, "level": 2}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Audit recommended that MoES should;", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 198, "level": 5}}, {"headings_1": {"content": "the PTA funding and/or support from development partners.", "page": 198, "level": 2}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 198, "level": 5}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 198, "level": 5}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Through the Education Policy Review Commission was advised to expedite the development of a comprehensive UPE policy and guidelines to streamline the implementation, inspection and monitoring & evaluation of the UPE programme.", "metadata": {"headings": [{"headings_0": {"content": "Through the Education Policy Review Commission was advised to expedite the development of a comprehensive UPE policy and guidelines to streamline the implementation, inspection and monitoring & evaluation of the UPE programme.", "page": 198, "level": 4}}, {"headings_1": {"content": "(i)", "page": 198, "level": 5}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ii) Consider establishing a statutory instrument standardize and to enforce PTA", "metadata": {"headings": [{"headings_0": {"content": "(ii) Consider establishing a statutory instrument standardize and to enforce PTA", "page": 198, "level": 2}}, {"headings_1": {"content": "Through the Education Policy Review Commission was advised to expedite the development of a comprehensive UPE policy and guidelines to streamline the implementation, inspection and monitoring & evaluation of the UPE programme.", "page": 198, "level": 4}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "guidance, aimed at uniformity in application in the schools. In addition, provide guidance on the implementation of automatic promotion pronouncement to avoid ambiguity.", "metadata": {"headings": [{"headings_0": {"content": "(ii) Consider establishing a statutory instrument standardize and to enforce PTA", "page": 198, "level": 2}}, {"headings_1": {"content": "Through the Education Policy Review Commission was advised to expedite the development of a comprehensive UPE policy and guidelines to streamline the implementation, inspection and monitoring & evaluation of the UPE programme.", "page": 198, "level": 4}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 198, "level": 5}}, {"headings_1": {"content": "(ii) Consider establishing a statutory instrument standardize and to enforce PTA", "page": 198, "level": 2}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Collaborate with key stakeholders to implement the policy of establishing a UPE school in every parish aimed at improving accessibility to schools.", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 198, "level": 5}}, {"headings_1": {"content": "(ii) Consider establishing a statutory instrument standardize and to enforce PTA", "page": 198, "level": 2}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 198, "level": 5}}, {"headings_1": {"content": "(iii)", "page": 198, "level": 5}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Review both the standard and abridged curricula, to establish the relevance of the", "metadata": {"headings": [{"headings_0": {"content": "Review both the standard and abridged curricula, to establish the relevance of the", "page": 198, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 198, "level": 5}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "topics merged or deleted and officially communicate to educational stakeholders the type of curriculum to apply, going forward.", "metadata": {"headings": [{"headings_0": {"content": "Review both the standard and abridged curricula, to establish the relevance of the", "page": 198, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 198, "level": 5}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 198, "level": 5}}, {"headings_1": {"content": "Review both the standard and abridged curricula, to establish the relevance of the", "page": 198, "level": 2}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure supervision of teachers by the Head Teachers and DIS\u2019 is enforced so that the respective teachers prepare schemes for all subjects. The Head Teachers", "metadata": {"headings": [{"headings_0": {"content": "Ensure supervision of teachers by the Head Teachers and DIS\u2019 is enforced so that the respective teachers prepare schemes for all subjects. The Head Teachers", "page": 198, "level": 4}}, {"headings_1": {"content": "(v)", "page": 198, "level": 5}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "should review and sign off the teachers\u2019 schemes of work as evidence of supervision.", "metadata": {"headings": [{"headings_0": {"content": "Ensure supervision of teachers by the Head Teachers and DIS\u2019 is enforced so that the respective teachers prepare schemes for all subjects. The Head Teachers", "page": 198, "level": 4}}, {"headings_1": {"content": "(v)", "page": 198, "level": 5}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 198, "level": 5}}, {"headings_1": {"content": "Ensure supervision of teachers by the Head Teachers and DIS\u2019 is enforced so that the respective teachers prepare schemes for all subjects. The Head Teachers", "page": 198, "level": 4}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Evaluate the joint supervision approach used in some districts and if practical and", "metadata": {"headings": [{"headings_0": {"content": "Evaluate the joint supervision approach used in some districts and if practical and", "page": 198, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 198, "level": 5}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "effective, then consider persuading other districts to adopt for better supervision.", "metadata": {"headings": [{"headings_0": {"content": "Evaluate the joint supervision approach used in some districts and if practical and", "page": 198, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 198, "level": 5}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii) Ensure sustained capacity building programs of the DISs through support", "metadata": {"headings": [{"headings_0": {"content": "(vii) Ensure sustained capacity building programs of the DISs through support", "page": 198, "level": 2}}, {"headings_1": {"content": "Evaluate the joint supervision approach used in some districts and if practical and", "page": 198, "level": 2}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "supervision and training to enhance their ability to undertake the inspection mandate of schools.", "metadata": {"headings": [{"headings_0": {"content": "(vii) Ensure sustained capacity building programs of the DISs through support", "page": 198, "level": 2}}, {"headings_1": {"content": "Evaluate the joint supervision approach used in some districts and if practical and", "page": 198, "level": 2}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(viii) Consider engaging all relevant stakeholders for improved resource allocation", "metadata": {"headings": [{"headings_0": {"content": "(viii) Consider engaging all relevant stakeholders for improved resource allocation", "page": 198, "level": 2}}, {"headings_1": {"content": "(vii) Ensure sustained capacity building programs of the DISs through support", "page": 198, "level": 2}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "leading to recruitment of additional teachers to handle the increased teacher workload.", "metadata": {"headings": [{"headings_0": {"content": "(viii) Consider engaging all relevant stakeholders for improved resource allocation", "page": 198, "level": 2}}, {"headings_1": {"content": "(vii) Ensure sustained capacity building programs of the DISs through support", "page": 198, "level": 2}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ix) Take deliberately measures to provide appropriate infrastructure and offer incentives to attract SNE teachers to undertake the complex and tedious work that comes with handling SNE learners, so that they are not left behind, as envisioned", "metadata": {"headings": [{"headings_0": {"content": "(ix) Take deliberately measures to provide appropriate infrastructure and offer incentives to attract SNE teachers to undertake the complex and tedious work that comes with handling SNE learners, so that they are not left behind, as envisioned", "page": 198, "level": 4}}, {"headings_1": {"content": "(viii) Consider engaging all relevant stakeholders for improved resource allocation", "page": 198, "level": 2}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "by the SDGs.", "metadata": {"headings": [{"headings_0": {"content": "(ix) Take deliberately measures to provide appropriate infrastructure and offer incentives to attract SNE teachers to undertake the complex and tedious work that comes with handling SNE learners, so that they are not left behind, as envisioned", "page": 198, "level": 4}}, {"headings_1": {"content": "(viii) Consider engaging all relevant stakeholders for improved resource allocation", "page": 198, "level": 2}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(x)", "metadata": {"headings": [{"headings_0": {"content": "(x)", "page": 198, "level": 5}}, {"headings_1": {"content": "(ix) Take deliberately measures to provide appropriate infrastructure and offer incentives to attract SNE teachers to undertake the complex and tedious work that comes with handling SNE learners, so that they are not left behind, as envisioned", "page": 198, "level": 4}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In collaboration with the district school inspectors monitor/ inspect schools to", "metadata": {"headings": [{"headings_0": {"content": "In collaboration with the district school inspectors monitor/ inspect schools to", "page": 198, "level": 2}}, {"headings_1": {"content": "(x)", "page": 198, "level": 5}}], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ensure learning commences immediately after schools opening so that the syllabi/curricula are adequately covered. \n198", "metadata": {"headings": [{"headings_0": {"content": "In collaboration with the district school inspectors monitor/ inspect schools to", "page": 198, "level": 2}}, {"headings_1": {"content": "(x)", "page": 198, "level": 5}}, [{"headings_0": {"content": "In collaboration with the district school inspectors monitor/ inspect schools to", "page": 198, "level": 2}}, {"headings_1": {"content": "(x)", "page": 198, "level": 5}}]], "page": 198, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xi)", "metadata": {"headings": [{"headings_0": {"content": "(xi)", "page": 199, "level": 5}}, {"headings_1": {"content": "In collaboration with the district school inspectors monitor/ inspect schools to", "page": 198, "level": 2}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Engage relevant stakeholder to consider constructing additional staff houses to", "metadata": {"headings": [{"headings_0": {"content": "Engage relevant stakeholder to consider constructing additional staff houses to", "page": 199, "level": 2}}, {"headings_1": {"content": "(xi)", "page": 199, "level": 5}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "reduce on time spent commuting to and from schools so that teachers complete the syllabi on time. \n(xii) Take stock of infrastructure shortage in schools and liaise with relevant stakeholders to seek for support for the construction of additional classrooms, latrines, staff houses and procure desks to improve the learning environment in schools.", "metadata": {"headings": [{"headings_0": {"content": "Engage relevant stakeholder to consider constructing additional staff houses to", "page": 199, "level": 2}}, {"headings_1": {"content": "(xi)", "page": 199, "level": 5}}, [{"headings_0": {"content": "Engage relevant stakeholder to consider constructing additional staff houses to", "page": 199, "level": 2}}, {"headings_1": {"content": "(xi)", "page": 199, "level": 5}}]], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 199, "level": 5}}, {"headings_1": {"content": "Engage relevant stakeholder to consider constructing additional staff houses to", "page": 199, "level": 2}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Although UPE program has led to increased number of pupils attending school, leading to increased access of education, the quality of education is still a challenge. The challenges", "metadata": {"headings": [{"headings_0": {"content": "Although UPE program has led to increased number of pupils attending school, leading to increased access of education, the quality of education is still a challenge. The challenges", "page": 199, "level": 4}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 199, "level": 5}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "pointed out in this report; if not addressed may reverse the gains, the country has", "metadata": {"headings": [{"headings_0": {"content": "Although UPE program has led to increased number of pupils attending school, leading to increased access of education, the quality of education is still a challenge. The challenges", "page": 199, "level": 4}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 199, "level": 5}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "achieved over the years in the UPE program, which may affect the country\u2019s ability to attain the SDG 4 objective of inclusive and equitable quality education and the promotion", "metadata": {"headings": [{"headings_0": {"content": "achieved over the years in the UPE program, which may affect the country\u2019s ability to attain the SDG 4 objective of inclusive and equitable quality education and the promotion", "page": 199, "level": 4}}, {"headings_1": {"content": "Although UPE program has led to increased number of pupils attending school, leading to increased access of education, the quality of education is still a challenge. The challenges", "page": 199, "level": 4}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of life-long learning opportunities for all by 2030.", "metadata": {"headings": [{"headings_0": {"content": "achieved over the years in the UPE program, which may affect the country\u2019s ability to attain the SDG 4 objective of inclusive and equitable quality education and the promotion", "page": 199, "level": 4}}, {"headings_1": {"content": "Although UPE program has led to increased number of pupils attending school, leading to increased access of education, the quality of education is still a challenge. The challenges", "page": 199, "level": 4}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.14 VALUE FOR MONEY AUDIT REPORT ON THE OPERATION AND MAINTENANCE OF ELECTRICITY INFRASTRUCTURE UGANDA ELECTRICITY TRANSMISSION COMPANY LIMITED", "metadata": {"headings": [{"headings_0": {"content": "4.1.14 VALUE FOR MONEY AUDIT REPORT ON THE OPERATION AND MAINTENANCE OF ELECTRICITY INFRASTRUCTURE UGANDA ELECTRICITY TRANSMISSION COMPANY LIMITED", "page": 199, "level": 5}}, {"headings_1": {"content": "achieved over the years in the UPE program, which may affect the country\u2019s ability to attain the SDG 4 objective of inclusive and equitable quality education and the promotion", "page": 199, "level": 4}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In 2005, the Uganda Electricity Transmission Company Limited (UETCL) took charge of overseeing the medium and high voltage transmission infrastructure after the electricity", "metadata": {"headings": [{"headings_0": {"content": "4.1.14 VALUE FOR MONEY AUDIT REPORT ON THE OPERATION AND MAINTENANCE OF ELECTRICITY INFRASTRUCTURE UGANDA ELECTRICITY TRANSMISSION COMPANY LIMITED", "page": 199, "level": 5}}, {"headings_1": {"content": "achieved over the years in the UPE program, which may affect the country\u2019s ability to attain the SDG 4 objective of inclusive and equitable quality education and the promotion", "page": 199, "level": 4}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "sub-sector underwent unbundling. UETCL\u2019s current role involves; directly engaging Independent Power Producers through Power Purchase Agreements, ensuring smooth", "metadata": {"headings": [{"headings_0": {"content": "sub-sector underwent unbundling. UETCL\u2019s current role involves; directly engaging Independent Power Producers through Power Purchase Agreements, ensuring smooth", "page": 199, "level": 4}}, {"headings_1": {"content": "4.1.14 VALUE FOR MONEY AUDIT REPORT ON THE OPERATION AND MAINTENANCE OF ELECTRICITY INFRASTRUCTURE UGANDA ELECTRICITY TRANSMISSION COMPANY LIMITED", "page": 199, "level": 5}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and reliable electricity transmission.", "metadata": {"headings": [{"headings_0": {"content": "sub-sector underwent unbundling. UETCL\u2019s current role involves; directly engaging Independent Power Producers through Power Purchase Agreements, ensuring smooth", "page": 199, "level": 4}}, {"headings_1": {"content": "4.1.14 VALUE FOR MONEY AUDIT REPORT ON THE OPERATION AND MAINTENANCE OF ELECTRICITY INFRASTRUCTURE UGANDA ELECTRICITY TRANSMISSION COMPANY LIMITED", "page": 199, "level": 5}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The government annually allocates $50-70 million to bolster the transmission network,", "metadata": {"headings": [{"headings_0": {"content": "The government annually allocates $50-70 million to bolster the transmission network,", "page": 199, "level": 2}}, {"headings_1": {"content": "sub-sector underwent unbundling. UETCL\u2019s current role involves; directly engaging Independent Power Producers through Power Purchase Agreements, ensuring smooth", "page": 199, "level": 4}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "aligning with Sustainable Development Goal (SDG) 7\u2019s objective of universal access to affordable and reliable energy and SDG 9\u2019s emphasis on resilient infrastructure. Uganda\u2019s ambitious 90% grid reliability goal faces challenges due to an aging grid, skill shortages, and vandalism, leading to significant financial setbacks. In response to these challenges,", "metadata": {"headings": [{"headings_0": {"content": "The government annually allocates $50-70 million to bolster the transmission network,", "page": 199, "level": 2}}, {"headings_1": {"content": "sub-sector underwent unbundling. UETCL\u2019s current role involves; directly engaging Independent Power Producers through Power Purchase Agreements, ensuring smooth", "page": 199, "level": 4}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the Office of the Auditor General initiated a value-for-money audit on UETCL\u2019s operations", "metadata": {"headings": [{"headings_0": {"content": "the Office of the Auditor General initiated a value-for-money audit on UETCL\u2019s operations", "page": 199, "level": 2}}, {"headings_1": {"content": "The government annually allocates $50-70 million to bolster the transmission network,", "page": 199, "level": 2}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and maintenance of electricity transmission infrastructure. The audit\u2019s focus is to assess", "metadata": {"headings": [{"headings_0": {"content": "the Office of the Auditor General initiated a value-for-money audit on UETCL\u2019s operations", "page": 199, "level": 2}}, {"headings_1": {"content": "The government annually allocates $50-70 million to bolster the transmission network,", "page": 199, "level": 2}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "how effectively UETCL manages the operation and maintenance of grid transmission", "metadata": {"headings": [{"headings_0": {"content": "how effectively UETCL manages the operation and maintenance of grid transmission", "page": 199, "level": 2}}, {"headings_1": {"content": "the Office of the Auditor General initiated a value-for-money audit on UETCL\u2019s operations", "page": 199, "level": 2}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "assets to ensure a dependable electricity supply.", "metadata": {"headings": [{"headings_0": {"content": "how effectively UETCL manages the operation and maintenance of grid transmission", "page": 199, "level": 2}}, {"headings_1": {"content": "the Office of the Auditor General initiated a value-for-money audit on UETCL\u2019s operations", "page": 199, "level": 2}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY AUDIT FINDINGS 1) Grid Transmission Assets\u2019 Maintenance Performance", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS 1) Grid Transmission Assets\u2019 Maintenance Performance", "page": 199, "level": 5}}, {"headings_1": {"content": "how effectively UETCL manages the operation and maintenance of grid transmission", "page": 199, "level": 2}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There is misalignment with industry standards in transmission network maintenance.", "metadata": {"headings": [{"headings_0": {"content": "There is misalignment with industry standards in transmission network maintenance.", "page": 199, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS 1) Grid Transmission Assets\u2019 Maintenance Performance", "page": 199, "level": 5}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Despite an emphasis on planned interventions outlined in the Corporate Business Plan, the absence of corresponding inspection reports for routine repairs and a consistent, non-", "metadata": {"headings": [{"headings_0": {"content": "There is misalignment with industry standards in transmission network maintenance.", "page": 199, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS 1) Grid Transmission Assets\u2019 Maintenance Performance", "page": 199, "level": 5}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "adaptive inspection schedule underscore operational challenges. Staffing constraints, with", "metadata": {"headings": [{"headings_0": {"content": "adaptive inspection schedule underscore operational challenges. Staffing constraints, with", "page": 199, "level": 2}}, {"headings_1": {"content": "There is misalignment with industry standards in transmission network maintenance.", "page": 199, "level": 2}}], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a 1:25 staff to network circuit length ratio, lead to a reliance on casual laborers, impacting \n199", "metadata": {"headings": [{"headings_0": {"content": "adaptive inspection schedule underscore operational challenges. Staffing constraints, with", "page": 199, "level": 2}}, {"headings_1": {"content": "There is misalignment with industry standards in transmission network maintenance.", "page": 199, "level": 2}}, [{"headings_0": {"content": "adaptive inspection schedule underscore operational challenges. Staffing constraints, with", "page": 199, "level": 2}}, {"headings_1": {"content": "There is misalignment with industry standards in transmission network maintenance.", "page": 199, "level": 2}}]], "page": 199, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "proactive monitoring and inspection. This results in suboptimal grid performance,", "metadata": {"headings": [{"headings_0": {"content": "proactive monitoring and inspection. This results in suboptimal grid performance,", "page": 200, "level": 2}}, {"headings_1": {"content": "adaptive inspection schedule underscore operational challenges. Staffing constraints, with", "page": 199, "level": 2}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "evidenced by voltage interruptions, maintenance-related shutdowns, and a substantial", "metadata": {"headings": [{"headings_0": {"content": "proactive monitoring and inspection. This results in suboptimal grid performance,", "page": 200, "level": 2}}, {"headings_1": {"content": "adaptive inspection schedule underscore operational challenges. Staffing constraints, with", "page": 199, "level": 2}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "potential revenue loss of UGX 2.6 billion due to unplanned interruptions.", "metadata": {"headings": [{"headings_0": {"content": "potential revenue loss of UGX 2.6 billion due to unplanned interruptions.", "page": 200, "level": 2}}, {"headings_1": {"content": "proactive monitoring and inspection. This results in suboptimal grid performance,", "page": 200, "level": 2}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2) Vandalism on Transmission Lines", "metadata": {"headings": [{"headings_0": {"content": "2) Vandalism on Transmission Lines", "page": 200, "level": 5}}, {"headings_1": {"content": "potential revenue loss of UGX 2.6 billion due to unplanned interruptions.", "page": 200, "level": 2}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The assessment of Uganda\u2019s electricity transmission network reveals a critical vulnerability to vandalism, causing widespread disruptions and incurring substantial costs. Notably, the Owen Falls-Lugogo 132 Kv Line suffered extensive vandalism, leading to the collapse of several towers, with estimated restoration costs exceeding UGX 8.4 billion. Ongoing projects, such as Karuma-Kawanda and Bujagali-Tororo, face delays and vandalism due", "metadata": {"headings": [{"headings_0": {"content": "The assessment of Uganda\u2019s electricity transmission network reveals a critical vulnerability to vandalism, causing widespread disruptions and incurring substantial costs. Notably, the Owen Falls-Lugogo 132 Kv Line suffered extensive vandalism, leading to the collapse of several towers, with estimated restoration costs exceeding UGX 8.4 billion. Ongoing projects, such as Karuma-Kawanda and Bujagali-Tororo, face delays and vandalism due", "page": 200, "level": 4}}, {"headings_1": {"content": "2) Vandalism on Transmission Lines", "page": 200, "level": 5}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to land use conflicts.", "metadata": {"headings": [{"headings_0": {"content": "The assessment of Uganda\u2019s electricity transmission network reveals a critical vulnerability to vandalism, causing widespread disruptions and incurring substantial costs. Notably, the Owen Falls-Lugogo 132 Kv Line suffered extensive vandalism, leading to the collapse of several towers, with estimated restoration costs exceeding UGX 8.4 billion. Ongoing projects, such as Karuma-Kawanda and Bujagali-Tororo, face delays and vandalism due", "page": 200, "level": 4}}, {"headings_1": {"content": "2) Vandalism on Transmission Lines", "page": 200, "level": 5}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Despite efforts, including legal actions and security interventions, significant deficiencies persist in CCTV coverage, notably at the Tororo pole plant, and operational lapses in", "metadata": {"headings": [{"headings_0": {"content": "Despite efforts, including legal actions and security interventions, significant deficiencies persist in CCTV coverage, notably at the Tororo pole plant, and operational lapses in", "page": 200, "level": 4}}, {"headings_1": {"content": "The assessment of Uganda\u2019s electricity transmission network reveals a critical vulnerability to vandalism, causing widespread disruptions and incurring substantial costs. Notably, the Owen Falls-Lugogo 132 Kv Line suffered extensive vandalism, leading to the collapse of several towers, with estimated restoration costs exceeding UGX 8.4 billion. Ongoing projects, such as Karuma-Kawanda and Bujagali-Tororo, face delays and vandalism due", "page": 200, "level": 4}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "outsourced security services, hindering timely detection and investigation of security incidents and posing substantial risks to infrastructure protection.", "metadata": {"headings": [{"headings_0": {"content": "Despite efforts, including legal actions and security interventions, significant deficiencies persist in CCTV coverage, notably at the Tororo pole plant, and operational lapses in", "page": 200, "level": 4}}, {"headings_1": {"content": "The assessment of Uganda\u2019s electricity transmission network reveals a critical vulnerability to vandalism, causing widespread disruptions and incurring substantial costs. Notably, the Owen Falls-Lugogo 132 Kv Line suffered extensive vandalism, leading to the collapse of several towers, with estimated restoration costs exceeding UGX 8.4 billion. Ongoing projects, such as Karuma-Kawanda and Bujagali-Tororo, face delays and vandalism due", "page": 200, "level": 4}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3) Outdated Energy Meters", "metadata": {"headings": [{"headings_0": {"content": "3) Outdated Energy Meters", "page": 200, "level": 5}}, {"headings_1": {"content": "Despite efforts, including legal actions and security interventions, significant deficiencies persist in CCTV coverage, notably at the Tororo pole plant, and operational lapses in", "page": 200, "level": 4}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Over 211 meters, including those in Substations, Standalone units, and Power Producers\u2019 categories, were identified for urgent replacement due to issues like time drift, aged", "metadata": {"headings": [{"headings_0": {"content": "3) Outdated Energy Meters", "page": 200, "level": 5}}, {"headings_1": {"content": "Despite efforts, including legal actions and security interventions, significant deficiencies persist in CCTV coverage, notably at the Tororo pole plant, and operational lapses in", "page": 200, "level": 4}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "meters, battery warnings, and suspected accuracy drift. Notably, 51% of Substations", "metadata": {"headings": [{"headings_0": {"content": "meters, battery warnings, and suspected accuracy drift. Notably, 51% of Substations", "page": 200, "level": 2}}, {"headings_1": {"content": "3) Outdated Energy Meters", "page": 200, "level": 5}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "energy meters and 38% of Standalone meters have exceeded the recommended ten-year lifespan.", "metadata": {"headings": [{"headings_0": {"content": "meters, battery warnings, and suspected accuracy drift. Notably, 51% of Substations", "page": 200, "level": 2}}, {"headings_1": {"content": "3) Outdated Energy Meters", "page": 200, "level": 5}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "This delay in replacement poses a significant risk of billing disputes, potentially leading to", "metadata": {"headings": [{"headings_0": {"content": "This delay in replacement poses a significant risk of billing disputes, potentially leading to", "page": 200, "level": 2}}, {"headings_1": {"content": "meters, battery warnings, and suspected accuracy drift. Notably, 51% of Substations", "page": 200, "level": 2}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "revenue losses and power supply interruptions, especially in strategic locations like Mpondwe, Katuna, Cyanika, KPLC1 132 kV transmission line at Tororo, and Kyaka transmission line that are used in the export of grid power.", "metadata": {"headings": [{"headings_0": {"content": "This delay in replacement poses a significant risk of billing disputes, potentially leading to", "page": 200, "level": 2}}, {"headings_1": {"content": "meters, battery warnings, and suspected accuracy drift. Notably, 51% of Substations", "page": 200, "level": 2}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4) Encroachment on the Transmission Line Corridor", "metadata": {"headings": [{"headings_0": {"content": "4) Encroachment on the Transmission Line Corridor", "page": 200, "level": 5}}, {"headings_1": {"content": "This delay in replacement poses a significant risk of billing disputes, potentially leading to", "page": 200, "level": 2}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Nine (9) out of Twenty-three (23) transmission lines (82%) are encroached upon. Encroachment not only impacts the physical integrity of the infrastructure but also", "metadata": {"headings": [{"headings_0": {"content": "4) Encroachment on the Transmission Line Corridor", "page": 200, "level": 5}}, {"headings_1": {"content": "This delay in replacement poses a significant risk of billing disputes, potentially leading to", "page": 200, "level": 2}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "facilitates vandalism and results in a loss of transmission capacity. The root problems", "metadata": {"headings": [{"headings_0": {"content": "facilitates vandalism and results in a loss of transmission capacity. The root problems", "page": 200, "level": 2}}, {"headings_1": {"content": "4) Encroachment on the Transmission Line Corridor", "page": 200, "level": 5}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "contributing to this issue were noted to include; a lack of land historical documentation, orphan land complexities, compensation-related complications, unregistered easements, transmission line shifts, and the unauthorized sale of compensated land.", "metadata": {"headings": [{"headings_0": {"content": "facilitates vandalism and results in a loss of transmission capacity. The root problems", "page": 200, "level": 2}}, {"headings_1": {"content": "4) Encroachment on the Transmission Line Corridor", "page": 200, "level": 5}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY AUDIT RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 200, "level": 5}}, {"headings_1": {"content": "facilitates vandalism and results in a loss of transmission capacity. The root problems", "page": 200, "level": 2}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should; \n", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 200, "level": 5}}, {"headings_1": {"content": "facilitates vandalism and results in a loss of transmission capacity. The root problems", "page": 200, "level": 2}}, [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 200, "level": 5}}, {"headings_1": {"content": "facilitates vandalism and results in a loss of transmission capacity. The root problems", "page": 200, "level": 2}}]], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Expedite engagements with the regulator to equip and enhance staffing levels for", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 200, "level": 5}}, {"headings_1": {"content": "facilitates vandalism and results in a loss of transmission capacity. The root problems", "page": 200, "level": 2}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Operations and Maintenance (O&M). This includes the urgent streamlining of", "metadata": {"headings": [{"headings_0": {"content": "Operations and Maintenance (O&M). This includes the urgent streamlining of", "page": 200, "level": 2}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 200, "level": 5}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "casual labourers to support surveillance teams, building upon the existing semi- skilled labour force. \n200", "metadata": {"headings": [{"headings_0": {"content": "Operations and Maintenance (O&M). This includes the urgent streamlining of", "page": 200, "level": 2}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 200, "level": 5}}, [{"headings_0": {"content": "Operations and Maintenance (O&M). This includes the urgent streamlining of", "page": 200, "level": 2}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 200, "level": 5}}]], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Additionally, there should be ongoing efforts to procure and install shunt reactors in affected areas to control high grid voltages.\n- Expedite the investment in monopoles for high-risk areas.\n- Enhance the procurement and repair of CCTV cameras with expanded coverage.", "metadata": {"headings": [{"headings_0": {"content": "Operations and Maintenance (O&M). This includes the urgent streamlining of", "page": 200, "level": 2}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 200, "level": 5}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Operations and Maintenance (O&M). This includes the urgent streamlining of", "page": 200, "level": 2}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 200, "level": 5}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Consider advanced technologies for real-time detection and alert, increase security personnel at vulnerable locations like the Iganga substation.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider advanced technologies for real-time detection and alert, increase security personnel at vulnerable locations like the Iganga substation.", "page": 201, "level": 4}}, {"headings_1": {"content": "Operations and Maintenance (O&M). This includes the urgent streamlining of", "page": 200, "level": 2}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Expedite the replacement of aging energy meters to mitigate associated risks.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider advanced technologies for real-time detection and alert, increase security personnel at vulnerable locations like the Iganga substation.", "page": 201, "level": 4}}, {"headings_1": {"content": "Operations and Maintenance (O&M). This includes the urgent streamlining of", "page": 200, "level": 2}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider advanced technologies for real-time detection and alert, increase security personnel at vulnerable locations like the Iganga substation.", "page": 201, "level": 4}}, {"headings_1": {"content": "Operations and Maintenance (O&M). This includes the urgent streamlining of", "page": 200, "level": 2}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Address overdue replacements in strategic locations like Mpondwe, Katuna,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Address overdue replacements in strategic locations like Mpondwe, Katuna,", "page": 201, "level": 2}}, {"headings_1": {"content": "\uf0b7 Consider advanced technologies for real-time detection and alert, increase security personnel at vulnerable locations like the Iganga substation.", "page": 201, "level": 4}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Cyanika, KPLC1 132 kV transmission line at Tororo, and Kyaka transmission line.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Address overdue replacements in strategic locations like Mpondwe, Katuna,", "page": 201, "level": 2}}, {"headings_1": {"content": "\uf0b7 Consider advanced technologies for real-time detection and alert, increase security personnel at vulnerable locations like the Iganga substation.", "page": 201, "level": 4}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Conduct a thorough assessment of wayleaves and easements, considering the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conduct a thorough assessment of wayleaves and easements, considering the", "page": 201, "level": 2}}, {"headings_1": {"content": "\uf0b7 Address overdue replacements in strategic locations like Mpondwe, Katuna,", "page": 201, "level": 2}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "status of the corridor, to devise appropriate corrective action.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conduct a thorough assessment of wayleaves and easements, considering the", "page": 201, "level": 2}}, {"headings_1": {"content": "\uf0b7 Address overdue replacements in strategic locations like Mpondwe, Katuna,", "page": 201, "level": 2}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Implement a comprehensive approach involving company land documentation, enhanced land management strategies, and strengthened enforcement measures to safeguard the integrity of transmission line corridors.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conduct a thorough assessment of wayleaves and easements, considering the", "page": 201, "level": 2}}, {"headings_1": {"content": "\uf0b7 Address overdue replacements in strategic locations like Mpondwe, Katuna,", "page": 201, "level": 2}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 201, "level": 5}}, {"headings_1": {"content": "\uf0b7 Conduct a thorough assessment of wayleaves and easements, considering the", "page": 201, "level": 2}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Whereas UETCL\u2019s had a grid availability Key Performance Indicator of 98% which is", "metadata": {"headings": [{"headings_0": {"content": "Whereas UETCL\u2019s had a grid availability Key Performance Indicator of 98% which is", "page": 201, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 201, "level": 5}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "commendable, and signals success in their strategic plan, and undertook good proactive anti-vandalism measures, the study uncovered critical issues impacting electricity supply", "metadata": {"headings": [{"headings_0": {"content": "Whereas UETCL\u2019s had a grid availability Key Performance Indicator of 98% which is", "page": 201, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 201, "level": 5}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "reliability. For instance, Operation and Maintenance of transmission line budget shortfalls", "metadata": {"headings": [{"headings_0": {"content": "reliability. For instance, Operation and Maintenance of transmission line budget shortfalls", "page": 201, "level": 2}}, {"headings_1": {"content": "Whereas UETCL\u2019s had a grid availability Key Performance Indicator of 98% which is", "page": 201, "level": 2}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of 35% over four years, non-alignment with industry maintenance practices and inadequacies in inventory management. These shortfalls are due to; the restrictive tariff", "metadata": {"headings": [{"headings_0": {"content": "reliability. For instance, Operation and Maintenance of transmission line budget shortfalls", "page": 201, "level": 2}}, {"headings_1": {"content": "Whereas UETCL\u2019s had a grid availability Key Performance Indicator of 98% which is", "page": 201, "level": 2}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "policy, inadequate justifications of the O&M budget applications made to Electricity Regulatory Authority, vandalism, an aging and yet expanding transmission network, high staffing gaps in the Maintenance department, and encroachment among others.", "metadata": {"headings": [{"headings_0": {"content": "policy, inadequate justifications of the O&M budget applications made to Electricity Regulatory Authority, vandalism, an aging and yet expanding transmission network, high staffing gaps in the Maintenance department, and encroachment among others.", "page": 201, "level": 4}}, {"headings_1": {"content": "reliability. For instance, Operation and Maintenance of transmission line budget shortfalls", "page": 201, "level": 2}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Though management continues to engage with key stakeholders like; Ministry of Energy and Mineral Development, Electricity Regulatory Authority and Ministry of Lands Housing", "metadata": {"headings": [{"headings_0": {"content": "policy, inadequate justifications of the O&M budget applications made to Electricity Regulatory Authority, vandalism, an aging and yet expanding transmission network, high staffing gaps in the Maintenance department, and encroachment among others.", "page": 201, "level": 4}}, {"headings_1": {"content": "reliability. For instance, Operation and Maintenance of transmission line budget shortfalls", "page": 201, "level": 2}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and Urban development to address these weaknesses, the challenges still persist.", "metadata": {"headings": [{"headings_0": {"content": "and Urban development to address these weaknesses, the challenges still persist.", "page": 201, "level": 2}}, {"headings_1": {"content": "policy, inadequate justifications of the O&M budget applications made to Electricity Regulatory Authority, vandalism, an aging and yet expanding transmission network, high staffing gaps in the Maintenance department, and encroachment among others.", "page": 201, "level": 4}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Therefore, urgent action is needed to address these challenges and strengthen the management of the electricity infrastructure, so as to ensure a reliable and secure power supply to the citizens of Uganda.", "metadata": {"headings": [{"headings_0": {"content": "and Urban development to address these weaknesses, the challenges still persist.", "page": 201, "level": 2}}, {"headings_1": {"content": "policy, inadequate justifications of the O&M budget applications made to Electricity Regulatory Authority, vandalism, an aging and yet expanding transmission network, high staffing gaps in the Maintenance department, and encroachment among others.", "page": 201, "level": 4}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.15 VALUE FOR MONEY AUDIT TO ASSESS THE GOVERNMENT OF UGANDA\u2019S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN ACCORDANCE WITH SDG TARGET 4.5\u201d", "metadata": {"headings": [{"headings_0": {"content": "4.1.15 VALUE FOR MONEY AUDIT TO ASSESS THE GOVERNMENT OF UGANDA\u2019S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN ACCORDANCE WITH SDG TARGET 4.5\u201d", "page": 201, "level": 5}}, {"headings_1": {"content": "and Urban development to address these weaknesses, the challenges still persist.", "page": 201, "level": 2}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Education is a fundamental human right that promotes fulfilling lives and societal", "metadata": {"headings": [{"headings_0": {"content": "4.1.15 VALUE FOR MONEY AUDIT TO ASSESS THE GOVERNMENT OF UGANDA\u2019S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN ACCORDANCE WITH SDG TARGET 4.5\u201d", "page": 201, "level": 5}}, {"headings_1": {"content": "and Urban development to address these weaknesses, the challenges still persist.", "page": 201, "level": 2}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "development. Uganda committed to the 2030 Agenda for Sustainable Development, whose Goal 4, Target 4.5, aims at provision of Equitable and Affordable access to", "metadata": {"headings": [{"headings_0": {"content": "development. Uganda committed to the 2030 Agenda for Sustainable Development, whose Goal 4, Target 4.5, aims at provision of Equitable and Affordable access to", "page": 201, "level": 4}}, {"headings_1": {"content": "4.1.15 VALUE FOR MONEY AUDIT TO ASSESS THE GOVERNMENT OF UGANDA\u2019S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN ACCORDANCE WITH SDG TARGET 4.5\u201d", "page": 201, "level": 5}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "education for all vulnerable groups, including learners with special needs by 2030.", "metadata": {"headings": [{"headings_0": {"content": "development. Uganda committed to the 2030 Agenda for Sustainable Development, whose Goal 4, Target 4.5, aims at provision of Equitable and Affordable access to", "page": 201, "level": 4}}, {"headings_1": {"content": "4.1.15 VALUE FOR MONEY AUDIT TO ASSESS THE GOVERNMENT OF UGANDA\u2019S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN ACCORDANCE WITH SDG TARGET 4.5\u201d", "page": 201, "level": 5}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Ministry of Education and Sports (MoES), through its Department for Special Needs", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Education and Sports (MoES), through its Department for Special Needs", "page": 201, "level": 2}}, {"headings_1": {"content": "development. Uganda committed to the 2030 Agenda for Sustainable Development, whose Goal 4, Target 4.5, aims at provision of Equitable and Affordable access to", "page": 201, "level": 4}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and Inclusive Education, leads this effort. The department focuses on tailoring education \n201 \nservices to the unique personal requirements of learners with special needs, with the goal of enabling them reach their full potential in all areas of life, including academics, social", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Education and Sports (MoES), through its Department for Special Needs", "page": 201, "level": 2}}, {"headings_1": {"content": "development. Uganda committed to the 2030 Agenda for Sustainable Development, whose Goal 4, Target 4.5, aims at provision of Equitable and Affordable access to", "page": 201, "level": 4}}, [{"headings_0": {"content": "The Ministry of Education and Sports (MoES), through its Department for Special Needs", "page": 201, "level": 2}}, {"headings_1": {"content": "development. Uganda committed to the 2030 Agenda for Sustainable Development, whose Goal 4, Target 4.5, aims at provision of Equitable and Affordable access to", "page": 201, "level": 4}}], [{"headings_0": {"content": "The Ministry of Education and Sports (MoES), through its Department for Special Needs", "page": 201, "level": 2}}, {"headings_1": {"content": "development. Uganda committed to the 2030 Agenda for Sustainable Development, whose Goal 4, Target 4.5, aims at provision of Equitable and Affordable access to", "page": 201, "level": 4}}]], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and emotional development. The common impairment conditions for learners with special needs seen in Uganda include hearing, visual, physical and mental among others. A child", "metadata": {"headings": [{"headings_0": {"content": "and emotional development. The common impairment conditions for learners with special needs seen in Uganda include hearing, visual, physical and mental among others. A child", "page": 202, "level": 4}}, {"headings_1": {"content": "The Ministry of Education and Sports (MoES), through its Department for Special Needs", "page": 201, "level": 2}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "may present with more than one condition.", "metadata": {"headings": [{"headings_0": {"content": "and emotional development. The common impairment conditions for learners with special needs seen in Uganda include hearing, visual, physical and mental among others. A child", "page": 202, "level": 4}}, {"headings_1": {"content": "The Ministry of Education and Sports (MoES), through its Department for Special Needs", "page": 201, "level": 2}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Learners with special needs face tremendous challenges in Uganda\u2019s education system", "metadata": {"headings": [{"headings_0": {"content": "Learners with special needs face tremendous challenges in Uganda\u2019s education system", "page": 202, "level": 2}}, {"headings_1": {"content": "and emotional development. The common impairment conditions for learners with special needs seen in Uganda include hearing, visual, physical and mental among others. A child", "page": 202, "level": 4}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "including discrimination, stigma, limited access to inclusive and special schools, insufficient learning materials, and scarcity of teachers with training in special needs education, leading to low enrolment rates, drop outs, and poor performance in national examinations. \nIn light of the above concerns, I undertook an SDG Audit whose overall objective was to", "metadata": {"headings": [{"headings_0": {"content": "Learners with special needs face tremendous challenges in Uganda\u2019s education system", "page": 202, "level": 2}}, {"headings_1": {"content": "and emotional development. The common impairment conditions for learners with special needs seen in Uganda include hearing, visual, physical and mental among others. A child", "page": 202, "level": 4}}, [{"headings_0": {"content": "Learners with special needs face tremendous challenges in Uganda\u2019s education system", "page": 202, "level": 2}}, {"headings_1": {"content": "and emotional development. The common impairment conditions for learners with special needs seen in Uganda include hearing, visual, physical and mental among others. A child", "page": 202, "level": 4}}]], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\u201cAssess Government of Uganda\u2019s progress in providing Equitable and Affordable access to education services for learners with special needs, in line with SDG Target 4.5\u201d.", "metadata": {"headings": [{"headings_0": {"content": "\u201cAssess Government of Uganda\u2019s progress in providing Equitable and Affordable access to education services for learners with special needs, in line with SDG Target 4.5\u201d.", "page": 202, "level": 4}}, {"headings_1": {"content": "Learners with special needs face tremendous challenges in Uganda\u2019s education system", "page": 202, "level": 2}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "KEY AUDIT FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 202, "level": 5}}, {"headings_1": {"content": "\u201cAssess Government of Uganda\u2019s progress in providing Equitable and Affordable access to education services for learners with special needs, in line with SDG Target 4.5\u201d.", "page": 202, "level": 4}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following:", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 202, "level": 5}}, {"headings_1": {"content": "\u201cAssess Government of Uganda\u2019s progress in providing Equitable and Affordable access to education services for learners with special needs, in line with SDG Target 4.5\u201d.", "page": 202, "level": 4}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 202, "level": 5}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 202, "level": 5}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The enrolment of learners with special needs in school represented only 1.97% of", "metadata": {"headings": [{"headings_0": {"content": "The enrolment of learners with special needs in school represented only 1.97% of", "page": 202, "level": 2}}, {"headings_1": {"content": "(i)", "page": 202, "level": 5}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the total enrolment in primary schools for the year 2023 against the expected", "metadata": {"headings": [{"headings_0": {"content": "The enrolment of learners with special needs in school represented only 1.97% of", "page": 202, "level": 2}}, {"headings_1": {"content": "(i)", "page": 202, "level": 5}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "target of 16% children of school going age, based on the latest Uganda", "metadata": {"headings": [{"headings_0": {"content": "target of 16% children of school going age, based on the latest Uganda", "page": 202, "level": 2}}, {"headings_1": {"content": "The enrolment of learners with special needs in school represented only 1.97% of", "page": 202, "level": 2}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Demographic and Health Survey figures.", "metadata": {"headings": [{"headings_0": {"content": "target of 16% children of school going age, based on the latest Uganda", "page": 202, "level": 2}}, {"headings_1": {"content": "The enrolment of learners with special needs in school represented only 1.97% of", "page": 202, "level": 2}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 202, "level": 5}}, {"headings_1": {"content": "target of 16% children of school going age, based on the latest Uganda", "page": 202, "level": 2}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "High dropout rates among learners with special needs due limited access to unit", "metadata": {"headings": [{"headings_0": {"content": "High dropout rates among learners with special needs due limited access to unit", "page": 202, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 202, "level": 5}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and special schools since most of them are located in urban areas, boarding requirements that come with extra financial burden and limited community awareness about special needs education.", "metadata": {"headings": [{"headings_0": {"content": "High dropout rates among learners with special needs due limited access to unit", "page": 202, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 202, "level": 5}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 202, "level": 5}}, {"headings_1": {"content": "High dropout rates among learners with special needs due limited access to unit", "page": 202, "level": 2}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Despite having a sound legal, policy, and institutional framework for providing", "metadata": {"headings": [{"headings_0": {"content": "Despite having a sound legal, policy, and institutional framework for providing", "page": 202, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 202, "level": 5}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "education services to learners with special needs, there remain gaps in guidance for integration, teacher qualifications, and curriculum adaptability to the diverse needs of learners with special needs.", "metadata": {"headings": [{"headings_0": {"content": "Despite having a sound legal, policy, and institutional framework for providing", "page": 202, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 202, "level": 5}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 202, "level": 5}}, {"headings_1": {"content": "Despite having a sound legal, policy, and institutional framework for providing", "page": 202, "level": 2}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Designated Education Officers for special needs at the Local Governments have", "metadata": {"headings": [{"headings_0": {"content": "Designated Education Officers for special needs at the Local Governments have", "page": 202, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 202, "level": 5}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "remained ineffective due to the lack of resources to promote identification and enrolment of learners with special needs into schools.", "metadata": {"headings": [{"headings_0": {"content": "Designated Education Officers for special needs at the Local Governments have", "page": 202, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 202, "level": 5}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 202, "level": 5}}, {"headings_1": {"content": "Designated Education Officers for special needs at the Local Governments have", "page": 202, "level": 2}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There has been no comprehensive assessment in the country to accurately", "metadata": {"headings": [{"headings_0": {"content": "There has been no comprehensive assessment in the country to accurately", "page": 202, "level": 2}}, {"headings_1": {"content": "(v)", "page": 202, "level": 5}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "determine the number of school-aged children with special needs, the specific nature and severity of their disabilities, and the necessary educational adjustments required to effectively plan for their interventions.", "metadata": {"headings": [{"headings_0": {"content": "There has been no comprehensive assessment in the country to accurately", "page": 202, "level": 2}}, {"headings_1": {"content": "(v)", "page": 202, "level": 5}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 202, "level": 5}}, {"headings_1": {"content": "There has been no comprehensive assessment in the country to accurately", "page": 202, "level": 2}}], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The provision of instructional materials and assistive devices by the Special Needs and Inclusive Education (SNIE) department was found to be inadequate as they did not match the number of learners with special needs in special/unit/inclusive \n202", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 202, "level": 5}}, {"headings_1": {"content": "There has been no comprehensive assessment in the country to accurately", "page": 202, "level": 2}}, [{"headings_0": {"content": "(vi)", "page": 202, "level": 5}}, {"headings_1": {"content": "There has been no comprehensive assessment in the country to accurately", "page": 202, "level": 2}}]], "page": 202, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "schools at the time of audit. The materials were also not modified to the personal", "metadata": {"headings": [{"headings_0": {"content": "schools at the time of audit. The materials were also not modified to the personal", "page": 203, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 202, "level": 5}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "conditions of users e.g. desktop keypads for the blind. \n(vii) The 22 special and unit schools visited had inadequate infrastructure such as classrooms and dormitories to accommodate learners with special needs leading to overcrowding and sharing of classrooms by different classes thus hindering their academic progress and increasing the risk of dropping out. \n(viii) Majority of the teachers handling learners with special needs lacked training in", "metadata": {"headings": [{"headings_0": {"content": "schools at the time of audit. The materials were also not modified to the personal", "page": 203, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 202, "level": 5}}, [{"headings_0": {"content": "schools at the time of audit. The materials were also not modified to the personal", "page": 203, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 202, "level": 5}}], [{"headings_0": {"content": "schools at the time of audit. The materials were also not modified to the personal", "page": 203, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 202, "level": 5}}]], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "SNE. Of the 438 teachers in the schools visited, only 140 had some training in", "metadata": {"headings": [{"headings_0": {"content": "SNE. Of the 438 teachers in the schools visited, only 140 had some training in", "page": 203, "level": 2}}, {"headings_1": {"content": "schools at the time of audit. The materials were also not modified to the personal", "page": 203, "level": 2}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "SNE. The situation was worse for Braille mathematics, with only two qualified teachers in the entire country.", "metadata": {"headings": [{"headings_0": {"content": "SNE. Of the 438 teachers in the schools visited, only 140 had some training in", "page": 203, "level": 2}}, {"headings_1": {"content": "schools at the time of audit. The materials were also not modified to the personal", "page": 203, "level": 2}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ix)", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 203, "level": 5}}, {"headings_1": {"content": "SNE. Of the 438 teachers in the schools visited, only 140 had some training in", "page": 203, "level": 2}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The current monitoring tools at Ministry of Education and Sports (MoES) do not", "metadata": {"headings": [{"headings_0": {"content": "The current monitoring tools at Ministry of Education and Sports (MoES) do not", "page": 203, "level": 2}}, {"headings_1": {"content": "(ix)", "page": 203, "level": 5}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "facilitate capturing and tracking of essential information on special needs education. This lack of data, from baseline figures to progress indicators, hinders any accurate assessment of quality and affordability in education services for learners with special needs. This is gap is evident in the absence of any entry for", "metadata": {"headings": [{"headings_0": {"content": "The current monitoring tools at Ministry of Education and Sports (MoES) do not", "page": 203, "level": 2}}, {"headings_1": {"content": "(ix)", "page": 203, "level": 5}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Uganda\u2019s special needs education under the global SDG index.", "metadata": {"headings": [{"headings_0": {"content": "Uganda\u2019s special needs education under the global SDG index.", "page": 203, "level": 2}}, {"headings_1": {"content": "The current monitoring tools at Ministry of Education and Sports (MoES) do not", "page": 203, "level": 2}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "KEY AUDIT RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 203, "level": 5}}, {"headings_1": {"content": "Uganda\u2019s special needs education under the global SDG index.", "page": 203, "level": 2}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer Ministry of Education and Sports to;", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer Ministry of Education and Sports to;", "page": 203, "level": 2}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 203, "level": 5}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 203, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer Ministry of Education and Sports to;", "page": 203, "level": 2}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Conduct policy reviews to address gaps in existing policies relating to provision of", "metadata": {"headings": [{"headings_0": {"content": "Conduct policy reviews to address gaps in existing policies relating to provision of", "page": 203, "level": 2}}, {"headings_1": {"content": "a)", "page": 203, "level": 5}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "education services for special needs learners, and expedite the finalization and operationalization of the National Inclusive Education Policy.", "metadata": {"headings": [{"headings_0": {"content": "Conduct policy reviews to address gaps in existing policies relating to provision of", "page": 203, "level": 2}}, {"headings_1": {"content": "a)", "page": 203, "level": 5}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 203, "level": 5}}, {"headings_1": {"content": "Conduct policy reviews to address gaps in existing policies relating to provision of", "page": 203, "level": 2}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Develop and implement clear guidelines for integrating individual needs of learners", "metadata": {"headings": [{"headings_0": {"content": "Develop and implement clear guidelines for integrating individual needs of learners", "page": 203, "level": 2}}, {"headings_1": {"content": "b)", "page": 203, "level": 5}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "with special needs into education programmes.", "metadata": {"headings": [{"headings_0": {"content": "Develop and implement clear guidelines for integrating individual needs of learners", "page": 203, "level": 2}}, {"headings_1": {"content": "b)", "page": 203, "level": 5}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 203, "level": 5}}, {"headings_1": {"content": "Develop and implement clear guidelines for integrating individual needs of learners", "page": 203, "level": 2}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In liaison with stakeholders, undertake a comprehensive assessment to establish", "metadata": {"headings": [{"headings_0": {"content": "In liaison with stakeholders, undertake a comprehensive assessment to establish", "page": 203, "level": 2}}, {"headings_1": {"content": "c)", "page": 203, "level": 5}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "number, category and location of the children with special needs to facilitate planning, distribution of schools, instructional materials and support infrastructure.", "metadata": {"headings": [{"headings_0": {"content": "In liaison with stakeholders, undertake a comprehensive assessment to establish", "page": 203, "level": 2}}, {"headings_1": {"content": "c)", "page": 203, "level": 5}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 203, "level": 5}}, {"headings_1": {"content": "In liaison with stakeholders, undertake a comprehensive assessment to establish", "page": 203, "level": 2}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Prioritize the implementation of the Education Management Information System", "metadata": {"headings": [{"headings_0": {"content": "Prioritize the implementation of the Education Management Information System", "page": 203, "level": 2}}, {"headings_1": {"content": "d)", "page": 203, "level": 5}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(EMIS) to enhance collection and management of data to enable tracking of enrolment of learners with special needs in school, their progression, and dropout rates.", "metadata": {"headings": [{"headings_0": {"content": "Prioritize the implementation of the Education Management Information System", "page": 203, "level": 2}}, {"headings_1": {"content": "d)", "page": 203, "level": 5}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 203, "level": 5}}, {"headings_1": {"content": "Prioritize the implementation of the Education Management Information System", "page": 203, "level": 2}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In collaboration with relevant stakeholders, engage with the National Curriculum Development Centre to develop and adopt curriculum that provide alternative", "metadata": {"headings": [{"headings_0": {"content": "In collaboration with relevant stakeholders, engage with the National Curriculum Development Centre to develop and adopt curriculum that provide alternative", "page": 203, "level": 4}}, {"headings_1": {"content": "e)", "page": 203, "level": 5}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "pathways that suit the competences of learners with special needs.", "metadata": {"headings": [{"headings_0": {"content": "In collaboration with relevant stakeholders, engage with the National Curriculum Development Centre to develop and adopt curriculum that provide alternative", "page": 203, "level": 4}}, {"headings_1": {"content": "e)", "page": 203, "level": 5}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 203, "level": 5}}, {"headings_1": {"content": "In collaboration with relevant stakeholders, engage with the National Curriculum Development Centre to develop and adopt curriculum that provide alternative", "page": 203, "level": 4}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In collaboration with relevant stakeholders, lobby for deployment of essential", "metadata": {"headings": [{"headings_0": {"content": "In collaboration with relevant stakeholders, lobby for deployment of essential", "page": 203, "level": 2}}, {"headings_1": {"content": "f)", "page": 203, "level": 5}}], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "support staff, such as physiotherapists, occupational therapists, nurses, sign language interpreters, and social workers, to special schools, units, and inclusive schools. \n203", "metadata": {"headings": [{"headings_0": {"content": "In collaboration with relevant stakeholders, lobby for deployment of essential", "page": 203, "level": 2}}, {"headings_1": {"content": "f)", "page": 203, "level": 5}}, [{"headings_0": {"content": "In collaboration with relevant stakeholders, lobby for deployment of essential", "page": 203, "level": 2}}, {"headings_1": {"content": "f)", "page": 203, "level": 5}}]], "page": 203, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 204, "level": 5}}, {"headings_1": {"content": "In collaboration with relevant stakeholders, lobby for deployment of essential", "page": 203, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Prioritise sensitsation and support local governments on the need to develop", "metadata": {"headings": [{"headings_0": {"content": "Prioritise sensitsation and support local governments on the need to develop", "page": 204, "level": 2}}, {"headings_1": {"content": "g)", "page": 204, "level": 5}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ordinances for education and support their development.", "metadata": {"headings": [{"headings_0": {"content": "Prioritise sensitsation and support local governments on the need to develop", "page": 204, "level": 2}}, {"headings_1": {"content": "g)", "page": 204, "level": 5}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 204, "level": 5}}, {"headings_1": {"content": "Prioritise sensitsation and support local governments on the need to develop", "page": 204, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Utilize the EMIS to create and maintain a comprehensive database to Special", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 204, "level": 5}}, {"headings_1": {"content": "Prioritise sensitsation and support local governments on the need to develop", "page": 204, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Needs Education (SNE) trained teachers to facilitate their deployments and", "metadata": {"headings": [{"headings_0": {"content": "Needs Education (SNE) trained teachers to facilitate their deployments and", "page": 204, "level": 2}}, {"headings_1": {"content": "h)", "page": 204, "level": 5}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "transfers.", "metadata": {"headings": [{"headings_0": {"content": "Needs Education (SNE) trained teachers to facilitate their deployments and", "page": 204, "level": 2}}, {"headings_1": {"content": "h)", "page": 204, "level": 5}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 204, "level": 5}}, {"headings_1": {"content": "Needs Education (SNE) trained teachers to facilitate their deployments and", "page": 204, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Devise mechanisms to enhance access to SNE training for all teachers including the specialised training in Braille mathematics.", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 204, "level": 5}}, {"headings_1": {"content": "Needs Education (SNE) trained teachers to facilitate their deployments and", "page": 204, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "j)", "metadata": {"headings": [{"headings_0": {"content": "j)", "page": 204, "level": 5}}, {"headings_1": {"content": "i)", "page": 204, "level": 5}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Ministry of Public Service (MoPS) to prioritise the 2007 Cabinet decision on", "metadata": {"headings": [{"headings_0": {"content": "Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Ministry of Public Service (MoPS) to prioritise the 2007 Cabinet decision on", "page": 204, "level": 4}}, {"headings_1": {"content": "j)", "page": 204, "level": 5}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "enhancement of salaries for special needs teachers.", "metadata": {"headings": [{"headings_0": {"content": "Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Ministry of Public Service (MoPS) to prioritise the 2007 Cabinet decision on", "page": 204, "level": 4}}, {"headings_1": {"content": "j)", "page": 204, "level": 5}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "k)", "metadata": {"headings": [{"headings_0": {"content": "k)", "page": 204, "level": 5}}, {"headings_1": {"content": "Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Ministry of Public Service (MoPS) to prioritise the 2007 Cabinet decision on", "page": 204, "level": 4}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Liaise with the Uganda National Bureau of Statistics (UBOS) to establish indicators", "metadata": {"headings": [{"headings_0": {"content": "k)", "page": 204, "level": 5}}, {"headings_1": {"content": "Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Ministry of Public Service (MoPS) to prioritise the 2007 Cabinet decision on", "page": 204, "level": 4}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "to aid data collection to assess progress of SDG target 4.5.", "metadata": {"headings": [{"headings_0": {"content": "to aid data collection to assess progress of SDG target 4.5.", "page": 204, "level": 2}}, {"headings_1": {"content": "k)", "page": 204, "level": 5}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "l)", "metadata": {"headings": [{"headings_0": {"content": "l)", "page": 204, "level": 5}}, {"headings_1": {"content": "to aid data collection to assess progress of SDG target 4.5.", "page": 204, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Establish a comprehensive monitoring and evaluation framework with specific", "metadata": {"headings": [{"headings_0": {"content": "Establish a comprehensive monitoring and evaluation framework with specific", "page": 204, "level": 2}}, {"headings_1": {"content": "l)", "page": 204, "level": 5}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "indicators for tracking progress made in providing equitable and affordable education services for all learners with special needs by 2030.", "metadata": {"headings": [{"headings_0": {"content": "Establish a comprehensive monitoring and evaluation framework with specific", "page": 204, "level": 2}}, {"headings_1": {"content": "l)", "page": 204, "level": 5}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 204, "level": 5}}, {"headings_1": {"content": "Establish a comprehensive monitoring and evaluation framework with specific", "page": 204, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Uganda has significant arrangements in place such as an enabling and coherent legal,", "metadata": {"headings": [{"headings_0": {"content": "Uganda has significant arrangements in place such as an enabling and coherent legal,", "page": 204, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 204, "level": 5}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "institutional and policy framework, multi-sectoral arrangements and partnerships necessary to support provision of equitable and affordable education services for all", "metadata": {"headings": [{"headings_0": {"content": "Uganda has significant arrangements in place such as an enabling and coherent legal,", "page": 204, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 204, "level": 5}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "learners with special needs by 2030. However, substantial challenges still remain in areas", "metadata": {"headings": [{"headings_0": {"content": "learners with special needs by 2030. However, substantial challenges still remain in areas", "page": 204, "level": 2}}, {"headings_1": {"content": "Uganda has significant arrangements in place such as an enabling and coherent legal,", "page": 204, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of availability of accurate and reliable data on the number, category and location of learners with special needs, adequate resources, instructional materials, infrastructure,", "metadata": {"headings": [{"headings_0": {"content": "learners with special needs by 2030. However, substantial challenges still remain in areas", "page": 204, "level": 2}}, {"headings_1": {"content": "Uganda has significant arrangements in place such as an enabling and coherent legal,", "page": 204, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "trained teachers, robust monitoring tools. These challenges hinder planning, budgeting", "metadata": {"headings": [{"headings_0": {"content": "trained teachers, robust monitoring tools. These challenges hinder planning, budgeting", "page": 204, "level": 2}}, {"headings_1": {"content": "learners with special needs by 2030. However, substantial challenges still remain in areas", "page": 204, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and implementation of interventions aimed at progressing towards achieving SDG 4.5 by", "metadata": {"headings": [{"headings_0": {"content": "trained teachers, robust monitoring tools. These challenges hinder planning, budgeting", "page": 204, "level": 2}}, {"headings_1": {"content": "learners with special needs by 2030. However, substantial challenges still remain in areas", "page": 204, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2030. If these challenges are not addressed, the country will fall short in its efforts", "metadata": {"headings": [{"headings_0": {"content": "2030. If these challenges are not addressed, the country will fall short in its efforts", "page": 204, "level": 2}}, {"headings_1": {"content": "trained teachers, robust monitoring tools. These challenges hinder planning, budgeting", "page": 204, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "towards ensuring provision of equitable and affordable access to education services for", "metadata": {"headings": [{"headings_0": {"content": "2030. If these challenges are not addressed, the country will fall short in its efforts", "page": 204, "level": 2}}, {"headings_1": {"content": "trained teachers, robust monitoring tools. These challenges hinder planning, budgeting", "page": 204, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "all learners with special needs by 2030, in accordance with the SDG target 4.5.", "metadata": {"headings": [{"headings_0": {"content": "all learners with special needs by 2030, in accordance with the SDG target 4.5.", "page": 204, "level": 2}}, {"headings_1": {"content": "2030. If these challenges are not addressed, the country will fall short in its efforts", "page": 204, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "4.1.16 VALUE FOR MONEY AUDIT ON FACILITATION OF CLIMATE CHANGE MAINSTREAMING IN SELECTED SECTORS AND LOCAL GOVERNMENTS BY THE MINISTRY OF WATER AND ENVIRONMENT\u2019S CLIMATE CHANGE DEPARTMENT", "metadata": {"headings": [{"headings_0": {"content": "4.1.16 VALUE FOR MONEY AUDIT ON FACILITATION OF CLIMATE CHANGE MAINSTREAMING IN SELECTED SECTORS AND LOCAL GOVERNMENTS BY THE MINISTRY OF WATER AND ENVIRONMENT\u2019S CLIMATE CHANGE DEPARTMENT", "page": 204, "level": 5}}, {"headings_1": {"content": "all learners with special needs by 2030, in accordance with the SDG target 4.5.", "page": 204, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Uganda\u2019s rapidly changing climate, characterized by erratic rainfall patterns, extreme", "metadata": {"headings": [{"headings_0": {"content": "Uganda\u2019s rapidly changing climate, characterized by erratic rainfall patterns, extreme", "page": 204, "level": 2}}, {"headings_1": {"content": "4.1.16 VALUE FOR MONEY AUDIT ON FACILITATION OF CLIMATE CHANGE MAINSTREAMING IN SELECTED SECTORS AND LOCAL GOVERNMENTS BY THE MINISTRY OF WATER AND ENVIRONMENT\u2019S CLIMATE CHANGE DEPARTMENT", "page": 204, "level": 5}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "temperatures, and disappearing glaciers, poses significant threats to its development and", "metadata": {"headings": [{"headings_0": {"content": "Uganda\u2019s rapidly changing climate, characterized by erratic rainfall patterns, extreme", "page": 204, "level": 2}}, {"headings_1": {"content": "4.1.16 VALUE FOR MONEY AUDIT ON FACILITATION OF CLIMATE CHANGE MAINSTREAMING IN SELECTED SECTORS AND LOCAL GOVERNMENTS BY THE MINISTRY OF WATER AND ENVIRONMENT\u2019S CLIMATE CHANGE DEPARTMENT", "page": 204, "level": 5}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "vulnerable populations. Despite its historically low emissions, Uganda suffers", "metadata": {"headings": [{"headings_0": {"content": "vulnerable populations. Despite its historically low emissions, Uganda suffers", "page": 204, "level": 2}}, {"headings_1": {"content": "Uganda\u2019s rapidly changing climate, characterized by erratic rainfall patterns, extreme", "page": 204, "level": 2}}], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "disproportionately from climate change impacts like droughts, floods, and increased disease prevalence and is ranked as the 14th most vulnerable country (worldwide) to climate change impacts, and the 163rd readiest to deal with them, out of 192 countries assessed. \n204", "metadata": {"headings": [{"headings_0": {"content": "vulnerable populations. Despite its historically low emissions, Uganda suffers", "page": 204, "level": 2}}, {"headings_1": {"content": "Uganda\u2019s rapidly changing climate, characterized by erratic rainfall patterns, extreme", "page": 204, "level": 2}}, [{"headings_0": {"content": "vulnerable populations. Despite its historically low emissions, Uganda suffers", "page": 204, "level": 2}}, {"headings_1": {"content": "Uganda\u2019s rapidly changing climate, characterized by erratic rainfall patterns, extreme", "page": 204, "level": 2}}]], "page": 204, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recognizing this urgency, Uganda, a signatory to the United Nations Framework Convention on Climate Change (UNFCCC), the Paris Agreement and Agenda 2030, established ambitious climate goals through its Nationally Determined Contributions (NDCs) of 2015 and 2022, prioritising mainstreaming of climate change considerations into all ministries, departments, agencies, and District Local Governments (MDAs and", "metadata": {"headings": [{"headings_0": {"content": "Recognizing this urgency, Uganda, a signatory to the United Nations Framework Convention on Climate Change (UNFCCC), the Paris Agreement and Agenda 2030, established ambitious climate goals through its Nationally Determined Contributions (NDCs) of 2015 and 2022, prioritising mainstreaming of climate change considerations into all ministries, departments, agencies, and District Local Governments (MDAs and", "page": 205, "level": 4}}, {"headings_1": {"content": "vulnerable populations. Despite its historically low emissions, Uganda suffers", "page": 204, "level": 2}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "DLGs). The Climate Change Department (CCD) under Ministry of Water and Environment", "metadata": {"headings": [{"headings_0": {"content": "Recognizing this urgency, Uganda, a signatory to the United Nations Framework Convention on Climate Change (UNFCCC), the Paris Agreement and Agenda 2030, established ambitious climate goals through its Nationally Determined Contributions (NDCs) of 2015 and 2022, prioritising mainstreaming of climate change considerations into all ministries, departments, agencies, and District Local Governments (MDAs and", "page": 205, "level": 4}}, {"headings_1": {"content": "vulnerable populations. Despite its historically low emissions, Uganda suffers", "page": 204, "level": 2}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(MWE) is required to facilitate climate change mainstreaming countrywide.", "metadata": {"headings": [{"headings_0": {"content": "(MWE) is required to facilitate climate change mainstreaming countrywide.", "page": 205, "level": 2}}, {"headings_1": {"content": "Recognizing this urgency, Uganda, a signatory to the United Nations Framework Convention on Climate Change (UNFCCC), the Paris Agreement and Agenda 2030, established ambitious climate goals through its Nationally Determined Contributions (NDCs) of 2015 and 2022, prioritising mainstreaming of climate change considerations into all ministries, departments, agencies, and District Local Governments (MDAs and", "page": 205, "level": 4}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "However, concerns remain about the effectiveness of climate change mainstreaming efforts. Notably, the National Budget Framework Paper (FY 2021/22) highlighted", "metadata": {"headings": [{"headings_0": {"content": "However, concerns remain about the effectiveness of climate change mainstreaming efforts. Notably, the National Budget Framework Paper (FY 2021/22) highlighted", "page": 205, "level": 4}}, {"headings_1": {"content": "(MWE) is required to facilitate climate change mainstreaming countrywide.", "page": 205, "level": 2}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inadequate integration of climate change considerations across programmes, and document review identified potential risks like data gaps, insufficient coordination of climate action, limited technical capacity to mainstream climate change, and inadequate monitoring. \nIn light of the above, the Office of the Auditor General (OAG) undertook a Value for Money", "metadata": {"headings": [{"headings_0": {"content": "However, concerns remain about the effectiveness of climate change mainstreaming efforts. Notably, the National Budget Framework Paper (FY 2021/22) highlighted", "page": 205, "level": 4}}, {"headings_1": {"content": "(MWE) is required to facilitate climate change mainstreaming countrywide.", "page": 205, "level": 2}}, [{"headings_0": {"content": "However, concerns remain about the effectiveness of climate change mainstreaming efforts. Notably, the National Budget Framework Paper (FY 2021/22) highlighted", "page": 205, "level": 4}}, {"headings_1": {"content": "(MWE) is required to facilitate climate change mainstreaming countrywide.", "page": 205, "level": 2}}]], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(VFM) audit to assess the extent to which CCD under MWE facilitated climate change", "metadata": {"headings": [{"headings_0": {"content": "(VFM) audit to assess the extent to which CCD under MWE facilitated climate change", "page": 205, "level": 2}}, {"headings_1": {"content": "However, concerns remain about the effectiveness of climate change mainstreaming efforts. Notably, the National Budget Framework Paper (FY 2021/22) highlighted", "page": 205, "level": 4}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "mainstreaming across MDAs and Local Governments in the NDC\u2019s priority sectors of Health, Water and Environment, Agriculture, Energy, and Works and Transport. The audit", "metadata": {"headings": [{"headings_0": {"content": "(VFM) audit to assess the extent to which CCD under MWE facilitated climate change", "page": 205, "level": 2}}, {"headings_1": {"content": "However, concerns remain about the effectiveness of climate change mainstreaming efforts. Notably, the National Budget Framework Paper (FY 2021/22) highlighted", "page": 205, "level": 4}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "was countrywide in scope and covered FYs 2020/21, 2021/22 and 2022/23.", "metadata": {"headings": [{"headings_0": {"content": "was countrywide in scope and covered FYs 2020/21, 2021/22 and 2022/23.", "page": 205, "level": 2}}, {"headings_1": {"content": "(VFM) audit to assess the extent to which CCD under MWE facilitated climate change", "page": 205, "level": 2}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "KEY AUDIT FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 205, "level": 5}}, {"headings_1": {"content": "was countrywide in scope and covered FYs 2020/21, 2021/22 and 2022/23.", "page": 205, "level": 2}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Climate Change Department (CCD) had registered the following notable", "metadata": {"headings": [{"headings_0": {"content": "The Climate Change Department (CCD) had registered the following notable", "page": 205, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 205, "level": 5}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "achievements in facilitation of climate change mainstreaming across government:", "metadata": {"headings": [{"headings_0": {"content": "The Climate Change Department (CCD) had registered the following notable", "page": 205, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 205, "level": 5}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 205, "level": 5}}, {"headings_1": {"content": "The Climate Change Department (CCD) had registered the following notable", "page": 205, "level": 2}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Enactment of the National Climate Change Act 2021;", "metadata": {"headings": [{"headings_0": {"content": "Enactment of the National Climate Change Act 2021;", "page": 205, "level": 2}}, {"headings_1": {"content": "a)", "page": 205, "level": 5}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 205, "level": 5}}, {"headings_1": {"content": "Enactment of the National Climate Change Act 2021;", "page": 205, "level": 2}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Submission of Uganda\u2019s Updated Nationally Determined Contributions (2022);", "metadata": {"headings": [{"headings_0": {"content": "Submission of Uganda\u2019s Updated Nationally Determined Contributions (2022);", "page": 205, "level": 2}}, {"headings_1": {"content": "b)", "page": 205, "level": 5}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 205, "level": 5}}, {"headings_1": {"content": "Submission of Uganda\u2019s Updated Nationally Determined Contributions (2022);", "page": 205, "level": 2}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Development of a Monitoring, Reporting and Verification tool to track climate", "metadata": {"headings": [{"headings_0": {"content": "Development of a Monitoring, Reporting and Verification tool to track climate", "page": 205, "level": 2}}, {"headings_1": {"content": "c)", "page": 205, "level": 5}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "action;", "metadata": {"headings": [{"headings_0": {"content": "Development of a Monitoring, Reporting and Verification tool to track climate", "page": 205, "level": 2}}, {"headings_1": {"content": "c)", "page": 205, "level": 5}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d) Provision of support to priority government sectors to raise approximately USD", "metadata": {"headings": [{"headings_0": {"content": "d) Provision of support to priority government sectors to raise approximately USD", "page": 205, "level": 4}}, {"headings_1": {"content": "Development of a Monitoring, Reporting and Verification tool to track climate", "page": 205, "level": 2}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "868.58 million in climate financing between 2020 and 2023", "metadata": {"headings": [{"headings_0": {"content": "d) Provision of support to priority government sectors to raise approximately USD", "page": 205, "level": 4}}, {"headings_1": {"content": "Development of a Monitoring, Reporting and Verification tool to track climate", "page": 205, "level": 2}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "However, I also noted the following areas that require attention:", "metadata": {"headings": [{"headings_0": {"content": "However, I also noted the following areas that require attention:", "page": 205, "level": 2}}, {"headings_1": {"content": "d) Provision of support to priority government sectors to raise approximately USD", "page": 205, "level": 4}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1) Status of Climate Change Mainstreaming in Ministries Departments and Agencies (MDAs) and Districts", "metadata": {"headings": [{"headings_0": {"content": "1) Status of Climate Change Mainstreaming in Ministries Departments and Agencies (MDAs) and Districts", "page": 205, "level": 5}}, {"headings_1": {"content": "However, I also noted the following areas that require attention:", "page": 205, "level": 2}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 205, "level": 5}}, {"headings_1": {"content": "1) Status of Climate Change Mainstreaming in Ministries Departments and Agencies (MDAs) and Districts", "page": 205, "level": 5}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Although climate change mainstreaming was extensively done in the Agriculture, Works, Energy and Water Sector Plans, with clear interventions and budget allocations, it was minimal in the Heath Sector with no indication of concrete plans", "metadata": {"headings": [{"headings_0": {"content": "Although climate change mainstreaming was extensively done in the Agriculture, Works, Energy and Water Sector Plans, with clear interventions and budget allocations, it was minimal in the Heath Sector with no indication of concrete plans", "page": 205, "level": 4}}, {"headings_1": {"content": "a)", "page": 205, "level": 5}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to mitigate the rising risks of waterborne diseases, heat stress, and mosquito-", "metadata": {"headings": [{"headings_0": {"content": "Although climate change mainstreaming was extensively done in the Agriculture, Works, Energy and Water Sector Plans, with clear interventions and budget allocations, it was minimal in the Heath Sector with no indication of concrete plans", "page": 205, "level": 4}}, {"headings_1": {"content": "a)", "page": 205, "level": 5}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "borne illnesses expected from increasing temperatures and floods in Uganda due", "metadata": {"headings": [{"headings_0": {"content": "borne illnesses expected from increasing temperatures and floods in Uganda due", "page": 205, "level": 2}}, {"headings_1": {"content": "Although climate change mainstreaming was extensively done in the Agriculture, Works, Energy and Water Sector Plans, with clear interventions and budget allocations, it was minimal in the Heath Sector with no indication of concrete plans", "page": 205, "level": 4}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to climate change.", "metadata": {"headings": [{"headings_0": {"content": "borne illnesses expected from increasing temperatures and floods in Uganda due", "page": 205, "level": 2}}, {"headings_1": {"content": "Although climate change mainstreaming was extensively done in the Agriculture, Works, Energy and Water Sector Plans, with clear interventions and budget allocations, it was minimal in the Heath Sector with no indication of concrete plans", "page": 205, "level": 4}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 205, "level": 5}}, {"headings_1": {"content": "borne illnesses expected from increasing temperatures and floods in Uganda due", "page": 205, "level": 2}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "8 of the 12 sampled districts mainstreamed climate change considerations in at least two of the five sectors. Only Serere\u2019s District Development Plan (DDP)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 205, "level": 5}}, {"headings_1": {"content": "borne illnesses expected from increasing temperatures and floods in Uganda due", "page": 205, "level": 2}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "explicitly integrated climate change across all five sectors. Others, like Mbarara,", "metadata": {"headings": [{"headings_0": {"content": "explicitly integrated climate change across all five sectors. Others, like Mbarara,", "page": 205, "level": 2}}, {"headings_1": {"content": "b)", "page": 205, "level": 5}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "205", "metadata": {"headings": [{"headings_0": {"content": "explicitly integrated climate change across all five sectors. Others, like Mbarara,", "page": 205, "level": 2}}, {"headings_1": {"content": "b)", "page": 205, "level": 5}}], "page": 205, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Arua, and Kasese, managed four, while Soroti and Mbale fell behind with just two. All districts mainstreamed climate change considerations into the Agriculture", "metadata": {"headings": [{"headings_0": {"content": "Arua, and Kasese, managed four, while Soroti and Mbale fell behind with just two. All districts mainstreamed climate change considerations into the Agriculture", "page": 206, "level": 4}}, {"headings_1": {"content": "explicitly integrated climate change across all five sectors. Others, like Mbarara,", "page": 205, "level": 2}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "sector, and only half in the Health sector, representing the lowest frequency.", "metadata": {"headings": [{"headings_0": {"content": "Arua, and Kasese, managed four, while Soroti and Mbale fell behind with just two. All districts mainstreamed climate change considerations into the Agriculture", "page": 206, "level": 4}}, {"headings_1": {"content": "explicitly integrated climate change across all five sectors. Others, like Mbarara,", "page": 205, "level": 2}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 206, "level": 5}}, {"headings_1": {"content": "Arua, and Kasese, managed four, while Soroti and Mbale fell behind with just two. All districts mainstreamed climate change considerations into the Agriculture", "page": 206, "level": 4}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Climate change mainstreaming at Local Government Level was best done in the Agriculture and Water Sectors with the worst performance reported in the Works", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 206, "level": 5}}, {"headings_1": {"content": "Arua, and Kasese, managed four, while Soroti and Mbale fell behind with just two. All districts mainstreamed climate change considerations into the Agriculture", "page": 206, "level": 4}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and Health Sectors. For the Health sector, the level of routine climate change mainstreaming in most of the District Local Governments (DLGs) (6 out of 9) was", "metadata": {"headings": [{"headings_0": {"content": "and Health Sectors. For the Health sector, the level of routine climate change mainstreaming in most of the District Local Governments (DLGs) (6 out of 9) was", "page": 206, "level": 4}}, {"headings_1": {"content": "c)", "page": 206, "level": 5}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "low, consistent with the performance noted in the 5-year national and district plans. Unlike at the national level, climate change mainstreaming in the Works", "metadata": {"headings": [{"headings_0": {"content": "and Health Sectors. For the Health sector, the level of routine climate change mainstreaming in most of the District Local Governments (DLGs) (6 out of 9) was", "page": 206, "level": 4}}, {"headings_1": {"content": "c)", "page": 206, "level": 5}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "sector at DLGs visited was reported to be poor in all but one district.", "metadata": {"headings": [{"headings_0": {"content": "sector at DLGs visited was reported to be poor in all but one district.", "page": 206, "level": 2}}, {"headings_1": {"content": "and Health Sectors. For the Health sector, the level of routine climate change mainstreaming in most of the District Local Governments (DLGs) (6 out of 9) was", "page": 206, "level": 4}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2) Extent to which the CCD has supported MDAs and Districts to undertake Climate Change Mainstreaming", "metadata": {"headings": [{"headings_0": {"content": "2) Extent to which the CCD has supported MDAs and Districts to undertake Climate Change Mainstreaming", "page": 206, "level": 5}}, {"headings_1": {"content": "sector at DLGs visited was reported to be poor in all but one district.", "page": 206, "level": 2}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Development of Legal Framework for Climate Change", "metadata": {"headings": [{"headings_0": {"content": "a) Development of Legal Framework for Climate Change", "page": 206, "level": 5}}, {"headings_1": {"content": "2) Extent to which the CCD has supported MDAs and Districts to undertake Climate Change Mainstreaming", "page": 206, "level": 5}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The CCD successfully spearheaded the development and enactment the National", "metadata": {"headings": [{"headings_0": {"content": "The CCD successfully spearheaded the development and enactment the National", "page": 206, "level": 2}}, {"headings_1": {"content": "a) Development of Legal Framework for Climate Change", "page": 206, "level": 5}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Climate Change Act, 2021, a framework law on climate change. However, some crucial regulations for climate change mainstreaming are yet be developed, including those relating to integration of climate change into the curriculum,", "metadata": {"headings": [{"headings_0": {"content": "The CCD successfully spearheaded the development and enactment the National", "page": 206, "level": 2}}, {"headings_1": {"content": "a) Development of Legal Framework for Climate Change", "page": 206, "level": 5}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "access Climate Change Financing, climate change obligations and reporting", "metadata": {"headings": [{"headings_0": {"content": "access Climate Change Financing, climate change obligations and reporting", "page": 206, "level": 2}}, {"headings_1": {"content": "The CCD successfully spearheaded the development and enactment the National", "page": 206, "level": 2}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "requirements for private entities and lead agencies, and monitoring and evaluation of compliance to the Act.", "metadata": {"headings": [{"headings_0": {"content": "access Climate Change Financing, climate change obligations and reporting", "page": 206, "level": 2}}, {"headings_1": {"content": "The CCD successfully spearheaded the development and enactment the National", "page": 206, "level": 2}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Capacity Building of MDAs and DLGs on Climate Change Mainstreaming", "metadata": {"headings": [{"headings_0": {"content": "b) Capacity Building of MDAs and DLGs on Climate Change Mainstreaming", "page": 206, "level": 5}}, {"headings_1": {"content": "access Climate Change Financing, climate change obligations and reporting", "page": 206, "level": 2}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Due to inadequate government funding, the CCD did not train any districts on how", "metadata": {"headings": [{"headings_0": {"content": "Due to inadequate government funding, the CCD did not train any districts on how", "page": 206, "level": 2}}, {"headings_1": {"content": "b) Capacity Building of MDAs and DLGs on Climate Change Mainstreaming", "page": 206, "level": 5}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to integrate climate change and disaster risk reduction in their plans, budgets and", "metadata": {"headings": [{"headings_0": {"content": "Due to inadequate government funding, the CCD did not train any districts on how", "page": 206, "level": 2}}, {"headings_1": {"content": "b) Capacity Building of MDAs and DLGs on Climate Change Mainstreaming", "page": 206, "level": 5}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "reports nor any MDAs in climate risk screening of projects and programmes as", "metadata": {"headings": [{"headings_0": {"content": "reports nor any MDAs in climate risk screening of projects and programmes as", "page": 206, "level": 2}}, {"headings_1": {"content": "Due to inadequate government funding, the CCD did not train any districts on how", "page": 206, "level": 2}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "planned in the NDP III. However, it trained 7 out of the planned 85 District Local", "metadata": {"headings": [{"headings_0": {"content": "reports nor any MDAs in climate risk screening of projects and programmes as", "page": 206, "level": 2}}, {"headings_1": {"content": "Due to inadequate government funding, the CCD did not train any districts on how", "page": 206, "level": 2}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Governments on climate risk screening of projects and programmes using donor", "metadata": {"headings": [{"headings_0": {"content": "Governments on climate risk screening of projects and programmes using donor", "page": 206, "level": 2}}, {"headings_1": {"content": "reports nor any MDAs in climate risk screening of projects and programmes as", "page": 206, "level": 2}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "Governments on climate risk screening of projects and programmes using donor", "page": 206, "level": 2}}, {"headings_1": {"content": "reports nor any MDAs in climate risk screening of projects and programmes as", "page": 206, "level": 2}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Monitoring of Climate Change Mainstreaming in MDAs and DLGs", "metadata": {"headings": [{"headings_0": {"content": "c) Monitoring of Climate Change Mainstreaming in MDAs and DLGs", "page": 206, "level": 5}}, {"headings_1": {"content": "Governments on climate risk screening of projects and programmes using donor", "page": 206, "level": 2}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 206, "level": 5}}, {"headings_1": {"content": "c) Monitoring of Climate Change Mainstreaming in MDAs and DLGs", "page": 206, "level": 5}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "None of the sampled MDAs and DLGs had submitted the climate change", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 206, "level": 5}}, {"headings_1": {"content": "c) Monitoring of Climate Change Mainstreaming in MDAs and DLGs", "page": 206, "level": 5}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "mainstreaming reports as required. The Climate Change Act, 2021, does not specify what they should report on, or how often. No requirement to report to the", "metadata": {"headings": [{"headings_0": {"content": "mainstreaming reports as required. The Climate Change Act, 2021, does not specify what they should report on, or how often. No requirement to report to the", "page": 206, "level": 4}}, {"headings_1": {"content": "(i)", "page": 206, "level": 5}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "CCD is place on MDAs.", "metadata": {"headings": [{"headings_0": {"content": "mainstreaming reports as required. The Climate Change Act, 2021, does not specify what they should report on, or how often. No requirement to report to the", "page": 206, "level": 4}}, {"headings_1": {"content": "(i)", "page": 206, "level": 5}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 206, "level": 5}}, {"headings_1": {"content": "mainstreaming reports as required. The Climate Change Act, 2021, does not specify what they should report on, or how often. No requirement to report to the", "page": 206, "level": 4}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ministry of Water and Environment) had not engaged the Office of the Prime Minister to ensure integration of climate change considerations into the performance assessment framework for MDAs and local governments (LGs). As such, OPM tools remain generic, unaligned to the updated NDC priority areas, and", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Water and Environment) had not engaged the Office of the Prime Minister to ensure integration of climate change considerations into the performance assessment framework for MDAs and local governments (LGs). As such, OPM tools remain generic, unaligned to the updated NDC priority areas, and", "page": 206, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 206, "level": 5}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "thus inadequate for assessing proper climate change mainstreaming.", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Water and Environment) had not engaged the Office of the Prime Minister to ensure integration of climate change considerations into the performance assessment framework for MDAs and local governments (LGs). As such, OPM tools remain generic, unaligned to the updated NDC priority areas, and", "page": 206, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 206, "level": 5}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 206, "level": 5}}, {"headings_1": {"content": "Ministry of Water and Environment) had not engaged the Office of the Prime Minister to ensure integration of climate change considerations into the performance assessment framework for MDAs and local governments (LGs). As such, OPM tools remain generic, unaligned to the updated NDC priority areas, and", "page": 206, "level": 4}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ministry of Water and Environment and National Planning Authority issued Climate Change Certificates of Compliance for the National Budget, starting with the", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Water and Environment and National Planning Authority issued Climate Change Certificates of Compliance for the National Budget, starting with the", "page": 206, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 206, "level": 5}}], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "206 \nbudget for FY 2023/24. However, the scoring focused solely on strategic and", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Water and Environment and National Planning Authority issued Climate Change Certificates of Compliance for the National Budget, starting with the", "page": 206, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 206, "level": 5}}, [{"headings_0": {"content": "Ministry of Water and Environment and National Planning Authority issued Climate Change Certificates of Compliance for the National Budget, starting with the", "page": 206, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 206, "level": 5}}]], "page": 206, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "programme levels, and overlooked activity-level implementation in MDAs and", "metadata": {"headings": [{"headings_0": {"content": "programme levels, and overlooked activity-level implementation in MDAs and", "page": 207, "level": 2}}, {"headings_1": {"content": "Ministry of Water and Environment and National Planning Authority issued Climate Change Certificates of Compliance for the National Budget, starting with the", "page": 206, "level": 4}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "DLGs. Furthermore, the Climate Change Act did not prescribe any penalties to sectors that did not incorporate any climate considerations into their plans and budgets.", "metadata": {"headings": [{"headings_0": {"content": "programme levels, and overlooked activity-level implementation in MDAs and", "page": 207, "level": 2}}, {"headings_1": {"content": "Ministry of Water and Environment and National Planning Authority issued Climate Change Certificates of Compliance for the National Budget, starting with the", "page": 206, "level": 4}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv) Whereas the CCD developed a climate action Monitoring, Reporting and Verification (MRV) tool, the tool\u2019s pre-defined sectors for data entry have not been updated to cover all the revised priority areas in the updated NDC 2022. Additionally, while the tool offers multiple modules, only the greenhouse gas", "metadata": {"headings": [{"headings_0": {"content": "(iv) Whereas the CCD developed a climate action Monitoring, Reporting and Verification (MRV) tool, the tool\u2019s pre-defined sectors for data entry have not been updated to cover all the revised priority areas in the updated NDC 2022. Additionally, while the tool offers multiple modules, only the greenhouse gas", "page": 207, "level": 4}}, {"headings_1": {"content": "programme levels, and overlooked activity-level implementation in MDAs and", "page": 207, "level": 2}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inventory module is currently operational, and even that is restricted to the", "metadata": {"headings": [{"headings_0": {"content": "(iv) Whereas the CCD developed a climate action Monitoring, Reporting and Verification (MRV) tool, the tool\u2019s pre-defined sectors for data entry have not been updated to cover all the revised priority areas in the updated NDC 2022. Additionally, while the tool offers multiple modules, only the greenhouse gas", "page": 207, "level": 4}}, {"headings_1": {"content": "programme levels, and overlooked activity-level implementation in MDAs and", "page": 207, "level": 2}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "agriculture, forestry, and other land use (AFOLU) sector.", "metadata": {"headings": [{"headings_0": {"content": "agriculture, forestry, and other land use (AFOLU) sector.", "page": 207, "level": 2}}, {"headings_1": {"content": "(iv) Whereas the CCD developed a climate action Monitoring, Reporting and Verification (MRV) tool, the tool\u2019s pre-defined sectors for data entry have not been updated to cover all the revised priority areas in the updated NDC 2022. Additionally, while the tool offers multiple modules, only the greenhouse gas", "page": 207, "level": 4}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 207, "level": 5}}, {"headings_1": {"content": "agriculture, forestry, and other land use (AFOLU) sector.", "page": 207, "level": 2}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Despite spending UGX 98.5 million on monitoring climate action across the review period, the CCD did not provide monitoring repots for audit review. Furthermore, there were no clear targets against which to assess progress on climate change mainstreaming in districts and MDAs.", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 207, "level": 5}}, {"headings_1": {"content": "agriculture, forestry, and other land use (AFOLU) sector.", "page": 207, "level": 2}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d) Mobilization of Climate Financing", "metadata": {"headings": [{"headings_0": {"content": "d) Mobilization of Climate Financing", "page": 207, "level": 5}}, {"headings_1": {"content": "(v)", "page": 207, "level": 5}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 207, "level": 5}}, {"headings_1": {"content": "d) Mobilization of Climate Financing", "page": 207, "level": 5}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The CCD had supported the Water, Environment, Forestry, Agriculture, Energy and other sectors to secure USD 868.58 million in climate financing for 16 projects between 2020 and 2023. However, the country\u2019s initial NDC (2015) fell far short", "metadata": {"headings": [{"headings_0": {"content": "The CCD had supported the Water, Environment, Forestry, Agriculture, Energy and other sectors to secure USD 868.58 million in climate financing for 16 projects between 2020 and 2023. However, the country\u2019s initial NDC (2015) fell far short", "page": 207, "level": 4}}, {"headings_1": {"content": "(i)", "page": 207, "level": 5}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of its funding targets due to limited capacity and initial reluctance by development", "metadata": {"headings": [{"headings_0": {"content": "The CCD had supported the Water, Environment, Forestry, Agriculture, Energy and other sectors to secure USD 868.58 million in climate financing for 16 projects between 2020 and 2023. However, the country\u2019s initial NDC (2015) fell far short", "page": 207, "level": 4}}, {"headings_1": {"content": "(i)", "page": 207, "level": 5}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "partners to finance adaptation projects. The updated NDC (2022) made more", "metadata": {"headings": [{"headings_0": {"content": "partners to finance adaptation projects. The updated NDC (2022) made more", "page": 207, "level": 2}}, {"headings_1": {"content": "The CCD had supported the Water, Environment, Forestry, Agriculture, Energy and other sectors to secure USD 868.58 million in climate financing for 16 projects between 2020 and 2023. However, the country\u2019s initial NDC (2015) fell far short", "page": 207, "level": 4}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ambitious commitments but lacks a comprehensive strategy and adequate", "metadata": {"headings": [{"headings_0": {"content": "partners to finance adaptation projects. The updated NDC (2022) made more", "page": 207, "level": 2}}, {"headings_1": {"content": "The CCD had supported the Water, Environment, Forestry, Agriculture, Energy and other sectors to secure USD 868.58 million in climate financing for 16 projects between 2020 and 2023. However, the country\u2019s initial NDC (2015) fell far short", "page": 207, "level": 4}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "institutional capacity for resource mobilization. The CCD\u2019s revised structure with", "metadata": {"headings": [{"headings_0": {"content": "institutional capacity for resource mobilization. The CCD\u2019s revised structure with", "page": 207, "level": 2}}, {"headings_1": {"content": "partners to finance adaptation projects. The updated NDC (2022) made more", "page": 207, "level": 2}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "new climate finance positions awaits approval by Ministry of Public Service, and the department faces the possibility that it will be downgraded to a department in the proposed merger of government departments and agencies.", "metadata": {"headings": [{"headings_0": {"content": "institutional capacity for resource mobilization. The CCD\u2019s revised structure with", "page": 207, "level": 2}}, {"headings_1": {"content": "partners to finance adaptation projects. The updated NDC (2022) made more", "page": 207, "level": 2}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 207, "level": 5}}, {"headings_1": {"content": "institutional capacity for resource mobilization. The CCD\u2019s revised structure with", "page": 207, "level": 2}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "CCD had not trained DLGs on how to contribute to development of bankable", "metadata": {"headings": [{"headings_0": {"content": "CCD had not trained DLGs on how to contribute to development of bankable", "page": 207, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 207, "level": 5}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "projects. \n(iii) MoFPED had established a climate Change Unit, which was in the process of", "metadata": {"headings": [{"headings_0": {"content": "CCD had not trained DLGs on how to contribute to development of bankable", "page": 207, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 207, "level": 5}}, [{"headings_0": {"content": "CCD had not trained DLGs on how to contribute to development of bankable", "page": 207, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 207, "level": 5}}]], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "studying the modalities for establishment and operation of the Climate change Bond. This activity had been delayed by over a year, and was still incomplete.", "metadata": {"headings": [{"headings_0": {"content": "studying the modalities for establishment and operation of the Climate change Bond. This activity had been delayed by over a year, and was still incomplete.", "page": 207, "level": 4}}, {"headings_1": {"content": "CCD had not trained DLGs on how to contribute to development of bankable", "page": 207, "level": 2}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "e) Climate Change: Costs of Inaction Vs. Benefits of Mainstreaming", "metadata": {"headings": [{"headings_0": {"content": "e) Climate Change: Costs of Inaction Vs. Benefits of Mainstreaming", "page": 207, "level": 5}}, {"headings_1": {"content": "studying the modalities for establishment and operation of the Climate change Bond. This activity had been delayed by over a year, and was still incomplete.", "page": 207, "level": 4}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 207, "level": 5}}, {"headings_1": {"content": "e) Climate Change: Costs of Inaction Vs. Benefits of Mainstreaming", "page": 207, "level": 5}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Rainstorms, thunder and floods were by far the most commonly-mentioned", "metadata": {"headings": [{"headings_0": {"content": "Rainstorms, thunder and floods were by far the most commonly-mentioned", "page": 207, "level": 2}}, {"headings_1": {"content": "(i)", "page": 207, "level": 5}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "climate-change related phenomena;", "metadata": {"headings": [{"headings_0": {"content": "Rainstorms, thunder and floods were by far the most commonly-mentioned", "page": 207, "level": 2}}, {"headings_1": {"content": "(i)", "page": 207, "level": 5}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 207, "level": 5}}, {"headings_1": {"content": "Rainstorms, thunder and floods were by far the most commonly-mentioned", "page": 207, "level": 2}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The highest frequency of climate-related impacts was in the Agriculture sector,", "metadata": {"headings": [{"headings_0": {"content": "The highest frequency of climate-related impacts was in the Agriculture sector,", "page": 207, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 207, "level": 5}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and lowest in the Water and Environment Sector. The destruction of infrastructure as a result of extreme weather events, in the absence of adequate adaptation mechanisms was observed in Kilembe, Kasese district, where a road was largely", "metadata": {"headings": [{"headings_0": {"content": "The highest frequency of climate-related impacts was in the Agriculture sector,", "page": 207, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 207, "level": 5}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "washed away and a hospital destroyed by boulders hurled down Mt. Rwenzori by", "metadata": {"headings": [{"headings_0": {"content": "washed away and a hospital destroyed by boulders hurled down Mt. Rwenzori by", "page": 207, "level": 2}}, {"headings_1": {"content": "The highest frequency of climate-related impacts was in the Agriculture sector,", "page": 207, "level": 2}}], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "River Nyamwamba. \n207", "metadata": {"headings": [{"headings_0": {"content": "washed away and a hospital destroyed by boulders hurled down Mt. Rwenzori by", "page": 207, "level": 2}}, {"headings_1": {"content": "The highest frequency of climate-related impacts was in the Agriculture sector,", "page": 207, "level": 2}}, [{"headings_0": {"content": "washed away and a hospital destroyed by boulders hurled down Mt. Rwenzori by", "page": 207, "level": 2}}, {"headings_1": {"content": "The highest frequency of climate-related impacts was in the Agriculture sector,", "page": 207, "level": 2}}]], "page": 207, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii) The financial impact of extreme climate-related weather events is not comprehensively documented in Uganda. However, in only one year, the OPM\u2019s Disaster Needs Assessment Report 2020 estimated losses amounting to about UGX.373 billion among the sectors selected for audit.", "metadata": {"headings": [{"headings_0": {"content": "(iii) The financial impact of extreme climate-related weather events is not comprehensively documented in Uganda. However, in only one year, the OPM\u2019s Disaster Needs Assessment Report 2020 estimated losses amounting to about UGX.373 billion among the sectors selected for audit.", "page": 208, "level": 4}}, {"headings_1": {"content": "washed away and a hospital destroyed by boulders hurled down Mt. Rwenzori by", "page": 207, "level": 2}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iv) Several commendable climate change adaptation practices aimed at increasing", "metadata": {"headings": [{"headings_0": {"content": "(iv) Several commendable climate change adaptation practices aimed at increasing", "page": 208, "level": 2}}, {"headings_1": {"content": "(iii) The financial impact of extreme climate-related weather events is not comprehensively documented in Uganda. However, in only one year, the OPM\u2019s Disaster Needs Assessment Report 2020 estimated losses amounting to about UGX.373 billion among the sectors selected for audit.", "page": 208, "level": 4}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "resilience of crops to changing weather patterns, preserving livestock feeds and water during the dry season, and reducing susceptibility to flooding were noted in", "metadata": {"headings": [{"headings_0": {"content": "(iv) Several commendable climate change adaptation practices aimed at increasing", "page": 208, "level": 2}}, {"headings_1": {"content": "(iii) The financial impact of extreme climate-related weather events is not comprehensively documented in Uganda. However, in only one year, the OPM\u2019s Disaster Needs Assessment Report 2020 estimated losses amounting to about UGX.373 billion among the sectors selected for audit.", "page": 208, "level": 4}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the districts visited. Among them we the fanya-juu fanya-chini farming technique,", "metadata": {"headings": [{"headings_0": {"content": "the districts visited. Among them we the fanya-juu fanya-chini farming technique,", "page": 208, "level": 2}}, {"headings_1": {"content": "(iv) Several commendable climate change adaptation practices aimed at increasing", "page": 208, "level": 2}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "preparation of silage, promotion of zero grazing, among others.", "metadata": {"headings": [{"headings_0": {"content": "the districts visited. Among them we the fanya-juu fanya-chini farming technique,", "page": 208, "level": 2}}, {"headings_1": {"content": "(iv) Several commendable climate change adaptation practices aimed at increasing", "page": 208, "level": 2}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 208, "level": 5}}, {"headings_1": {"content": "the districts visited. Among them we the fanya-juu fanya-chini farming technique,", "page": 208, "level": 2}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advise the Accounting Officer of the Ministry of Water and Environment (MWE) to:", "metadata": {"headings": [{"headings_0": {"content": "I advise the Accounting Officer of the Ministry of Water and Environment (MWE) to:", "page": 208, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 208, "level": 5}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 208, "level": 5}}, {"headings_1": {"content": "I advise the Accounting Officer of the Ministry of Water and Environment (MWE) to:", "page": 208, "level": 2}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Prioritise development and implementation of pending regulations mandated by the Climate Change Act, including regulations for integration of Climate Change into the Curriculum, and those outlining the mechanisms for monitoring, evaluating compliance, and reporting under the Act, with specifics on content, frequency, and enforcement of reporting requirements for MDAs and DLGs.", "metadata": {"headings": [{"headings_0": {"content": "Prioritise development and implementation of pending regulations mandated by the Climate Change Act, including regulations for integration of Climate Change into the Curriculum, and those outlining the mechanisms for monitoring, evaluating compliance, and reporting under the Act, with specifics on content, frequency, and enforcement of reporting requirements for MDAs and DLGs.", "page": 208, "level": 1}}, {"headings_1": {"content": "a)", "page": 208, "level": 5}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 208, "level": 5}}, {"headings_1": {"content": "Prioritise development and implementation of pending regulations mandated by the Climate Change Act, including regulations for integration of Climate Change into the Curriculum, and those outlining the mechanisms for monitoring, evaluating compliance, and reporting under the Act, with specifics on content, frequency, and enforcement of reporting requirements for MDAs and DLGs.", "page": 208, "level": 1}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Develop appropriate guidance and engage MDAs and DLGs to develop their Climate Change Action Plans as required by the Climate Change Act.", "metadata": {"headings": [{"headings_0": {"content": "Develop appropriate guidance and engage MDAs and DLGs to develop their Climate Change Action Plans as required by the Climate Change Act.", "page": 208, "level": 4}}, {"headings_1": {"content": "b)", "page": 208, "level": 5}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 208, "level": 5}}, {"headings_1": {"content": "Develop appropriate guidance and engage MDAs and DLGs to develop their Climate Change Action Plans as required by the Climate Change Act.", "page": 208, "level": 4}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Annually plan for and engage MoFPED to ensure release of the funds required to implement planned NDPIII activities, including capacity building and training of", "metadata": {"headings": [{"headings_0": {"content": "Annually plan for and engage MoFPED to ensure release of the funds required to implement planned NDPIII activities, including capacity building and training of", "page": 208, "level": 4}}, {"headings_1": {"content": "c)", "page": 208, "level": 5}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MDAs and DLGs in climate change mainstreaming.", "metadata": {"headings": [{"headings_0": {"content": "Annually plan for and engage MoFPED to ensure release of the funds required to implement planned NDPIII activities, including capacity building and training of", "page": 208, "level": 4}}, {"headings_1": {"content": "c)", "page": 208, "level": 5}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 208, "level": 5}}, {"headings_1": {"content": "Annually plan for and engage MoFPED to ensure release of the funds required to implement planned NDPIII activities, including capacity building and training of", "page": 208, "level": 4}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Engage the Office of the Prime Minister (OPM) to urgently revise its performance", "metadata": {"headings": [{"headings_0": {"content": "Engage the Office of the Prime Minister (OPM) to urgently revise its performance", "page": 208, "level": 2}}, {"headings_1": {"content": "d)", "page": 208, "level": 5}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "assessment manuals/tools to fully integrate the climate change", "metadata": {"headings": [{"headings_0": {"content": "Engage the Office of the Prime Minister (OPM) to urgently revise its performance", "page": 208, "level": 2}}, {"headings_1": {"content": "d)", "page": 208, "level": 5}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "considerations, and align them with the priority sectors identified in Uganda\u2019s", "metadata": {"headings": [{"headings_0": {"content": "considerations, and align them with the priority sectors identified in Uganda\u2019s", "page": 208, "level": 2}}, {"headings_1": {"content": "Engage the Office of the Prime Minister (OPM) to urgently revise its performance", "page": 208, "level": 2}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "updated NDC.", "metadata": {"headings": [{"headings_0": {"content": "considerations, and align them with the priority sectors identified in Uganda\u2019s", "page": 208, "level": 2}}, {"headings_1": {"content": "Engage the Office of the Prime Minister (OPM) to urgently revise its performance", "page": 208, "level": 2}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e) Work with relevant stakeholders to define clear consequences for failing to", "metadata": {"headings": [{"headings_0": {"content": "e) Work with relevant stakeholders to define clear consequences for failing to", "page": 208, "level": 4}}, {"headings_1": {"content": "considerations, and align them with the priority sectors identified in Uganda\u2019s", "page": 208, "level": 2}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "mainstream climate action in programme or entity plans and budgets;", "metadata": {"headings": [{"headings_0": {"content": "e) Work with relevant stakeholders to define clear consequences for failing to", "page": 208, "level": 4}}, {"headings_1": {"content": "considerations, and align them with the priority sectors identified in Uganda\u2019s", "page": 208, "level": 2}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 208, "level": 5}}, {"headings_1": {"content": "e) Work with relevant stakeholders to define clear consequences for failing to", "page": 208, "level": 4}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Align the pre-defined sectors in the MRV tool to the priorities in the updated NDC", "metadata": {"headings": [{"headings_0": {"content": "Align the pre-defined sectors in the MRV tool to the priorities in the updated NDC", "page": 208, "level": 2}}, {"headings_1": {"content": "f)", "page": 208, "level": 5}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "in order to ensure comprehensive tracking of progress in all relevant sectors, and engage necessary actors to facilitate completion and roll out of the pending modules and finance collection of appropriate data in order to provide a holistic picture of climate action in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Align the pre-defined sectors in the MRV tool to the priorities in the updated NDC", "page": 208, "level": 2}}, {"headings_1": {"content": "f)", "page": 208, "level": 5}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 208, "level": 5}}, {"headings_1": {"content": "Align the pre-defined sectors in the MRV tool to the priorities in the updated NDC", "page": 208, "level": 2}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Expedite the approval and implementation of the revised CCD structure with", "metadata": {"headings": [{"headings_0": {"content": "Expedite the approval and implementation of the revised CCD structure with", "page": 208, "level": 2}}, {"headings_1": {"content": "g)", "page": 208, "level": 5}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "dedicated positions for climate finance mobilization.", "metadata": {"headings": [{"headings_0": {"content": "Expedite the approval and implementation of the revised CCD structure with", "page": 208, "level": 2}}, {"headings_1": {"content": "g)", "page": 208, "level": 5}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 208, "level": 5}}, {"headings_1": {"content": "Expedite the approval and implementation of the revised CCD structure with", "page": 208, "level": 2}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Finalize the climate change finance strategy in collaboration with the Ministry of", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 208, "level": 5}}, {"headings_1": {"content": "Expedite the approval and implementation of the revised CCD structure with", "page": 208, "level": 2}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Finance, Planning and Economic Development (MoFPED), clearly outlining target", "metadata": {"headings": [{"headings_0": {"content": "Finance, Planning and Economic Development (MoFPED), clearly outlining target", "page": 208, "level": 2}}, {"headings_1": {"content": "h)", "page": 208, "level": 5}}], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "funding sources, tailored project proposals, and engagement strategies for international partners. \n208", "metadata": {"headings": [{"headings_0": {"content": "Finance, Planning and Economic Development (MoFPED), clearly outlining target", "page": 208, "level": 2}}, {"headings_1": {"content": "h)", "page": 208, "level": 5}}, [{"headings_0": {"content": "Finance, Planning and Economic Development (MoFPED), clearly outlining target", "page": 208, "level": 2}}, {"headings_1": {"content": "h)", "page": 208, "level": 5}}]], "page": 208, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 209, "level": 5}}, {"headings_1": {"content": "Finance, Planning and Economic Development (MoFPED), clearly outlining target", "page": 208, "level": 2}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Invest in targeted capacity building and training programmes for CCD staff and relevant stakeholders on proposal writing, financial management, and negotiation skills. This will enhance their ability to develop bankable projects and navigate complex funding agreements.", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 209, "level": 5}}, {"headings_1": {"content": "Finance, Planning and Economic Development (MoFPED), clearly outlining target", "page": 208, "level": 2}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 209, "level": 5}}, {"headings_1": {"content": "i)", "page": 209, "level": 5}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "With support from the Climate Change Department (CCD), several sectors had made", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 209, "level": 5}}, {"headings_1": {"content": "i)", "page": 209, "level": 5}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "significant progress in integrating climate change considerations into National plans and sector strategies, particularly in Agriculture, Works, Energy, and Water sectors. However, whereas Climate change considerations were well-integrated in some national plans and local District Development Plans (DDPs), they were absent or limited in others, especially in the Health and Works sectors at the district level. In addition, while the CCD spearheaded the development of Climate Change Act, crucial regulations for mainstreaming are missing, and training for MDAs and DLGs on climate risk screening", "metadata": {"headings": [{"headings_0": {"content": "significant progress in integrating climate change considerations into National plans and sector strategies, particularly in Agriculture, Works, Energy, and Water sectors. However, whereas Climate change considerations were well-integrated in some national plans and local District Development Plans (DDPs), they were absent or limited in others, especially in the Health and Works sectors at the district level. In addition, while the CCD spearheaded the development of Climate Change Act, crucial regulations for mainstreaming are missing, and training for MDAs and DLGs on climate risk screening", "page": 209, "level": 1}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 209, "level": 5}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and project development was limited due to funding constraints.", "metadata": {"headings": [{"headings_0": {"content": "significant progress in integrating climate change considerations into National plans and sector strategies, particularly in Agriculture, Works, Energy, and Water sectors. However, whereas Climate change considerations were well-integrated in some national plans and local District Development Plans (DDPs), they were absent or limited in others, especially in the Health and Works sectors at the district level. In addition, while the CCD spearheaded the development of Climate Change Act, crucial regulations for mainstreaming are missing, and training for MDAs and DLGs on climate risk screening", "page": 209, "level": 1}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 209, "level": 5}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "No clear reporting requirements or penalties were in place for MDAs and DLGs, and the existing MRV tool does not cover all the priority sectors in the updated NDC. Finally,", "metadata": {"headings": [{"headings_0": {"content": "No clear reporting requirements or penalties were in place for MDAs and DLGs, and the existing MRV tool does not cover all the priority sectors in the updated NDC. Finally,", "page": 209, "level": 4}}, {"headings_1": {"content": "significant progress in integrating climate change considerations into National plans and sector strategies, particularly in Agriculture, Works, Energy, and Water sectors. However, whereas Climate change considerations were well-integrated in some national plans and local District Development Plans (DDPs), they were absent or limited in others, especially in the Health and Works sectors at the district level. In addition, while the CCD spearheaded the development of Climate Change Act, crucial regulations for mainstreaming are missing, and training for MDAs and DLGs on climate risk screening", "page": 209, "level": 1}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "despite securing significant climate finance for specific projects, the CCD lacks a", "metadata": {"headings": [{"headings_0": {"content": "No clear reporting requirements or penalties were in place for MDAs and DLGs, and the existing MRV tool does not cover all the priority sectors in the updated NDC. Finally,", "page": 209, "level": 4}}, {"headings_1": {"content": "significant progress in integrating climate change considerations into National plans and sector strategies, particularly in Agriculture, Works, Energy, and Water sectors. However, whereas Climate change considerations were well-integrated in some national plans and local District Development Plans (DDPs), they were absent or limited in others, especially in the Health and Works sectors at the district level. In addition, while the CCD spearheaded the development of Climate Change Act, crucial regulations for mainstreaming are missing, and training for MDAs and DLGs on climate risk screening", "page": 209, "level": 1}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "comprehensive climate Finance resource mobilization strategy and the CCD\u2019s capacity for", "metadata": {"headings": [{"headings_0": {"content": "comprehensive climate Finance resource mobilization strategy and the CCD\u2019s capacity for", "page": 209, "level": 2}}, {"headings_1": {"content": "No clear reporting requirements or penalties were in place for MDAs and DLGs, and the existing MRV tool does not cover all the priority sectors in the updated NDC. Finally,", "page": 209, "level": 4}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "this function needs strengthening. The department\u2019s ability to fulfil its expansive mandate is jeopardised by underfunding from government, and its anticipated rationalisation and", "metadata": {"headings": [{"headings_0": {"content": "comprehensive climate Finance resource mobilization strategy and the CCD\u2019s capacity for", "page": 209, "level": 2}}, {"headings_1": {"content": "No clear reporting requirements or penalties were in place for MDAs and DLGs, and the existing MRV tool does not cover all the priority sectors in the updated NDC. Finally,", "page": 209, "level": 4}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "transformation into a mere nit within the Ministry. MWE, in collaboration with relevant", "metadata": {"headings": [{"headings_0": {"content": "transformation into a mere nit within the Ministry. MWE, in collaboration with relevant", "page": 209, "level": 2}}, {"headings_1": {"content": "comprehensive climate Finance resource mobilization strategy and the CCD\u2019s capacity for", "page": 209, "level": 2}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "stakeholders, should address the challenges noted in order to effectively support the MDAs and districts in climate change mainstreaming.", "metadata": {"headings": [{"headings_0": {"content": "transformation into a mere nit within the Ministry. MWE, in collaboration with relevant", "page": 209, "level": 2}}, {"headings_1": {"content": "comprehensive climate Finance resource mobilization strategy and the CCD\u2019s capacity for", "page": 209, "level": 2}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.17 VALUE FOR MONEY AUDIT ON ASSESSMENT OF THE CONTRIBUTION OF ANIMAL BREEDING INTERVENTIONS BY NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK (NAGRC&DB) TOWARDS SUSTAINABLE LIVESTOCK PRODUCTIVITY AND CONSERVATION.", "metadata": {"headings": [{"headings_0": {"content": "4.1.17 VALUE FOR MONEY AUDIT ON ASSESSMENT OF THE CONTRIBUTION OF ANIMAL BREEDING INTERVENTIONS BY NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK (NAGRC&DB) TOWARDS SUSTAINABLE LIVESTOCK PRODUCTIVITY AND CONSERVATION.", "page": 209, "level": 5}}, {"headings_1": {"content": "transformation into a mere nit within the Ministry. MWE, in collaboration with relevant", "page": 209, "level": 2}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Agriculture continues to be a key government priority area and the main driver of", "metadata": {"headings": [{"headings_0": {"content": "Agriculture continues to be a key government priority area and the main driver of", "page": 209, "level": 2}}, {"headings_1": {"content": "4.1.17 VALUE FOR MONEY AUDIT ON ASSESSMENT OF THE CONTRIBUTION OF ANIMAL BREEDING INTERVENTIONS BY NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK (NAGRC&DB) TOWARDS SUSTAINABLE LIVESTOCK PRODUCTIVITY AND CONSERVATION.", "page": 209, "level": 5}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Uganda\u2019s economic growth, generating 23% of the country\u2019s GDP, and contributing to", "metadata": {"headings": [{"headings_0": {"content": "Agriculture continues to be a key government priority area and the main driver of", "page": 209, "level": 2}}, {"headings_1": {"content": "4.1.17 VALUE FOR MONEY AUDIT ON ASSESSMENT OF THE CONTRIBUTION OF ANIMAL BREEDING INTERVENTIONS BY NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK (NAGRC&DB) TOWARDS SUSTAINABLE LIVESTOCK PRODUCTIVITY AND CONSERVATION.", "page": 209, "level": 5}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "attainment of Vision 2040 and the Sustainable Development Goals. Approximately 5.31", "metadata": {"headings": [{"headings_0": {"content": "attainment of Vision 2040 and the Sustainable Development Goals. Approximately 5.31", "page": 209, "level": 2}}, {"headings_1": {"content": "Agriculture continues to be a key government priority area and the main driver of", "page": 209, "level": 2}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "million households (74% of agricultural households) raise livestock, with 56% of livestock", "metadata": {"headings": [{"headings_0": {"content": "attainment of Vision 2040 and the Sustainable Development Goals. Approximately 5.31", "page": 209, "level": 2}}, {"headings_1": {"content": "Agriculture continues to be a key government priority area and the main driver of", "page": 209, "level": 2}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "farmers practicing subsistence farming while only 6.6% practice commercial farming. In Uganda, the National Animal Genetic Resources Centre and Data Bank (NAGRC&DB) spearheads Animal Breeding initiatives aimed at enhancing sustainable livestock", "metadata": {"headings": [{"headings_0": {"content": "farmers practicing subsistence farming while only 6.6% practice commercial farming. In Uganda, the National Animal Genetic Resources Centre and Data Bank (NAGRC&DB) spearheads Animal Breeding initiatives aimed at enhancing sustainable livestock", "page": 209, "level": 4}}, {"headings_1": {"content": "attainment of Vision 2040 and the Sustainable Development Goals. Approximately 5.31", "page": 209, "level": 2}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "productivity through its strategic objective of increasing the production, preservation, distribution, and utilization of superior animal genetic resources within the country.", "metadata": {"headings": [{"headings_0": {"content": "farmers practicing subsistence farming while only 6.6% practice commercial farming. In Uganda, the National Animal Genetic Resources Centre and Data Bank (NAGRC&DB) spearheads Animal Breeding initiatives aimed at enhancing sustainable livestock", "page": 209, "level": 4}}, {"headings_1": {"content": "attainment of Vision 2040 and the Sustainable Development Goals. Approximately 5.31", "page": 209, "level": 2}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The livestock sub-sector has been highlighted as having the greatest potential to reduce", "metadata": {"headings": [{"headings_0": {"content": "The livestock sub-sector has been highlighted as having the greatest potential to reduce", "page": 209, "level": 2}}, {"headings_1": {"content": "farmers practicing subsistence farming while only 6.6% practice commercial farming. In Uganda, the National Animal Genetic Resources Centre and Data Bank (NAGRC&DB) spearheads Animal Breeding initiatives aimed at enhancing sustainable livestock", "page": 209, "level": 4}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "poverty, improve food and nutrition security, and whose productivity is most likely to rise", "metadata": {"headings": [{"headings_0": {"content": "The livestock sub-sector has been highlighted as having the greatest potential to reduce", "page": 209, "level": 2}}, {"headings_1": {"content": "farmers practicing subsistence farming while only 6.6% practice commercial farming. In Uganda, the National Animal Genetic Resources Centre and Data Bank (NAGRC&DB) spearheads Animal Breeding initiatives aimed at enhancing sustainable livestock", "page": 209, "level": 4}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "through commercialization. However, NAGRC&DB faces challenges such as continued", "metadata": {"headings": [{"headings_0": {"content": "through commercialization. However, NAGRC&DB faces challenges such as continued", "page": 209, "level": 2}}, {"headings_1": {"content": "The livestock sub-sector has been highlighted as having the greatest potential to reduce", "page": 209, "level": 2}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "prevalence of under-productive breeds leading to low productivity, limited outreach trainings, emerging and re-emerging disease outbreaks on the farms, high incidences of", "metadata": {"headings": [{"headings_0": {"content": "through commercialization. However, NAGRC&DB faces challenges such as continued", "page": 209, "level": 2}}, {"headings_1": {"content": "The livestock sub-sector has been highlighted as having the greatest potential to reduce", "page": 209, "level": 2}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "animal deaths, encroachment on NAGRC&DB land and delayed delivery of projects/ supplies which limit the ability of NAGRC&DB in their efforts to improve livestock", "metadata": {"headings": [{"headings_0": {"content": "animal deaths, encroachment on NAGRC&DB land and delayed delivery of projects/ supplies which limit the ability of NAGRC&DB in their efforts to improve livestock", "page": 209, "level": 4}}, {"headings_1": {"content": "through commercialization. However, NAGRC&DB faces challenges such as continued", "page": 209, "level": 2}}], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "209 \nproductivity through the planned animal breeding interventions in order to meet the current domestic and regional demand. \nIn light of the above concerns, the Office of the Auditor General (OAG) undertook a VFM Audit whose overall objective was to assess the contribution of animal breeding", "metadata": {"headings": [{"headings_0": {"content": "animal deaths, encroachment on NAGRC&DB land and delayed delivery of projects/ supplies which limit the ability of NAGRC&DB in their efforts to improve livestock", "page": 209, "level": 4}}, {"headings_1": {"content": "through commercialization. However, NAGRC&DB faces challenges such as continued", "page": 209, "level": 2}}, [{"headings_0": {"content": "animal deaths, encroachment on NAGRC&DB land and delayed delivery of projects/ supplies which limit the ability of NAGRC&DB in their efforts to improve livestock", "page": 209, "level": 4}}, {"headings_1": {"content": "through commercialization. However, NAGRC&DB faces challenges such as continued", "page": 209, "level": 2}}], [{"headings_0": {"content": "animal deaths, encroachment on NAGRC&DB land and delayed delivery of projects/ supplies which limit the ability of NAGRC&DB in their efforts to improve livestock", "page": 209, "level": 4}}, {"headings_1": {"content": "through commercialization. However, NAGRC&DB faces challenges such as continued", "page": 209, "level": 2}}]], "page": 209, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "interventions by National Animal Genetic Resources Centre and Data Bank (NAGRC&DB)", "metadata": {"headings": [{"headings_0": {"content": "interventions by National Animal Genetic Resources Centre and Data Bank (NAGRC&DB)", "page": 210, "level": 2}}, {"headings_1": {"content": "animal deaths, encroachment on NAGRC&DB land and delayed delivery of projects/ supplies which limit the ability of NAGRC&DB in their efforts to improve livestock", "page": 209, "level": 4}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "towards sustainable livestock productivity and conservation.", "metadata": {"headings": [{"headings_0": {"content": "interventions by National Animal Genetic Resources Centre and Data Bank (NAGRC&DB)", "page": 210, "level": 2}}, {"headings_1": {"content": "animal deaths, encroachment on NAGRC&DB land and delayed delivery of projects/ supplies which limit the ability of NAGRC&DB in their efforts to improve livestock", "page": 209, "level": 4}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 210, "level": 5}}, {"headings_1": {"content": "interventions by National Animal Genetic Resources Centre and Data Bank (NAGRC&DB)", "page": 210, "level": 2}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Notable achievements by the National Animal Genetic Resources Centre and Data Bank", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 210, "level": 5}}, {"headings_1": {"content": "interventions by National Animal Genetic Resources Centre and Data Bank (NAGRC&DB)", "page": 210, "level": 2}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(NAGRC&DB) towards sustainable Livestock Productivity and Conservation in the country", "metadata": {"headings": [{"headings_0": {"content": "(NAGRC&DB) towards sustainable Livestock Productivity and Conservation in the country", "page": 210, "level": 2}}, {"headings_1": {"content": "KEY FINDINGS", "page": 210, "level": 5}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "include:", "metadata": {"headings": [{"headings_0": {"content": "(NAGRC&DB) towards sustainable Livestock Productivity and Conservation in the country", "page": 210, "level": 2}}, {"headings_1": {"content": "KEY FINDINGS", "page": 210, "level": 5}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 210, "level": 5}}, {"headings_1": {"content": "(NAGRC&DB) towards sustainable Livestock Productivity and Conservation in the country", "page": 210, "level": 2}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Acquisition and utilization of superior breeds in crossbreeding that have shown", "metadata": {"headings": [{"headings_0": {"content": "Acquisition and utilization of superior breeds in crossbreeding that have shown", "page": 210, "level": 2}}, {"headings_1": {"content": "a)", "page": 210, "level": 5}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "promising results in improving cattle, goat, and pig breeds in terms of productivity, size, growth rates, and other desirable traits;", "metadata": {"headings": [{"headings_0": {"content": "Acquisition and utilization of superior breeds in crossbreeding that have shown", "page": 210, "level": 2}}, {"headings_1": {"content": "a)", "page": 210, "level": 5}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 210, "level": 5}}, {"headings_1": {"content": "Acquisition and utilization of superior breeds in crossbreeding that have shown", "page": 210, "level": 2}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Implementation of significant infrastructure projects across several of its farms", "metadata": {"headings": [{"headings_0": {"content": "Implementation of significant infrastructure projects across several of its farms", "page": 210, "level": 2}}, {"headings_1": {"content": "b)", "page": 210, "level": 5}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "countrywide, with most of these projects 100% complete. Some of the key", "metadata": {"headings": [{"headings_0": {"content": "Implementation of significant infrastructure projects across several of its farms", "page": 210, "level": 2}}, {"headings_1": {"content": "b)", "page": 210, "level": 5}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "construction projects include: Construction of the National Gene Bank and the", "metadata": {"headings": [{"headings_0": {"content": "construction projects include: Construction of the National Gene Bank and the", "page": 210, "level": 2}}, {"headings_1": {"content": "Implementation of significant infrastructure projects across several of its farms", "page": 210, "level": 2}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "embryo transfer services unit, a feed processing plant at Kasolwe stock farm, dairy/ cattle sheds, calf pens, hay and silage storage facilities, a pipeline milking system, feed lots, specialised breeding paddocks, farm water facilities, goat", "metadata": {"headings": [{"headings_0": {"content": "construction projects include: Construction of the National Gene Bank and the", "page": 210, "level": 2}}, {"headings_1": {"content": "Implementation of significant infrastructure projects across several of its farms", "page": 210, "level": 2}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "structures, pig maternity and growers\u2019 structures, 3000MT capacity grain-storage facilities, a training hostel facility and a learning Centre.", "metadata": {"headings": [{"headings_0": {"content": "structures, pig maternity and growers\u2019 structures, 3000MT capacity grain-storage facilities, a training hostel facility and a learning Centre.", "page": 210, "level": 4}}, {"headings_1": {"content": "construction projects include: Construction of the National Gene Bank and the", "page": 210, "level": 2}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In spite of the achievements above, the following areas of improvement were noted:", "metadata": {"headings": [{"headings_0": {"content": "In spite of the achievements above, the following areas of improvement were noted:", "page": 210, "level": 2}}, {"headings_1": {"content": "structures, pig maternity and growers\u2019 structures, 3000MT capacity grain-storage facilities, a training hostel facility and a learning Centre.", "page": 210, "level": 4}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 210, "level": 5}}, {"headings_1": {"content": "In spite of the achievements above, the following areas of improvement were noted:", "page": 210, "level": 2}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Although NAGRC&DB has introduced various improved animal breeds through", "metadata": {"headings": [{"headings_0": {"content": "Although NAGRC&DB has introduced various improved animal breeds through", "page": 210, "level": 2}}, {"headings_1": {"content": "a)", "page": 210, "level": 5}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "importation of live animals and semen straws in order to enhance livestock productivity especially through crossbreeding, the introduced pure breeds and cross breeds have not yet met their expected potential in terms of milk production, body weight, kidding frequency and twinning at birth.", "metadata": {"headings": [{"headings_0": {"content": "Although NAGRC&DB has introduced various improved animal breeds through", "page": 210, "level": 2}}, {"headings_1": {"content": "a)", "page": 210, "level": 5}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 210, "level": 5}}, {"headings_1": {"content": "Although NAGRC&DB has introduced various improved animal breeds through", "page": 210, "level": 2}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A review of livestock records at NAGRC&DB farms revealed a lack of consistent", "metadata": {"headings": [{"headings_0": {"content": "A review of livestock records at NAGRC&DB farms revealed a lack of consistent", "page": 210, "level": 2}}, {"headings_1": {"content": "b)", "page": 210, "level": 5}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "data collection and analysis of animal traits including morphological, production, adaptive, behavioural, and genetics. The analysis of this data is crucial for evaluating breeds\u2019 performance, developing effective management strategies, and assessing adaptation and productivity in diverse environments.", "metadata": {"headings": [{"headings_0": {"content": "A review of livestock records at NAGRC&DB farms revealed a lack of consistent", "page": 210, "level": 2}}, {"headings_1": {"content": "b)", "page": 210, "level": 5}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 210, "level": 5}}, {"headings_1": {"content": "A review of livestock records at NAGRC&DB farms revealed a lack of consistent", "page": 210, "level": 2}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Inadequacies in breeding infrastructure at the farms such as insufficient calf pens, un-operational weighing facilities, and inadequate pig maternity structures leading to the loss of 502 pigs, 2,390 goats, and 2,495 cattle, with the majority dying after birth due to congestion and increased exposure to disease transmission.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 210, "level": 5}}, {"headings_1": {"content": "A review of livestock records at NAGRC&DB farms revealed a lack of consistent", "page": 210, "level": 2}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 210, "level": 5}}, {"headings_1": {"content": "c)", "page": 210, "level": 5}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Although the NAGRC&DB had increased its semen production capacity, from", "metadata": {"headings": [{"headings_0": {"content": "Although the NAGRC&DB had increased its semen production capacity, from", "page": 210, "level": 2}}, {"headings_1": {"content": "d)", "page": 210, "level": 5}}], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "31,506 straws in 2020/21 to 224,828 straws in 2022/23, production dropped in 2022/23 due to low demand. \n210", "metadata": {"headings": [{"headings_0": {"content": "Although the NAGRC&DB had increased its semen production capacity, from", "page": 210, "level": 2}}, {"headings_1": {"content": "d)", "page": 210, "level": 5}}, [{"headings_0": {"content": "Although the NAGRC&DB had increased its semen production capacity, from", "page": 210, "level": 2}}, {"headings_1": {"content": "d)", "page": 210, "level": 5}}]], "page": 210, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 211, "level": 5}}, {"headings_1": {"content": "Although the NAGRC&DB had increased its semen production capacity, from", "page": 210, "level": 2}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "NAGRC&DB conserves indigenous cattle (Ankole and East African Short Horned", "metadata": {"headings": [{"headings_0": {"content": "NAGRC&DB conserves indigenous cattle (Ankole and East African Short Horned", "page": 211, "level": 2}}, {"headings_1": {"content": "e)", "page": 211, "level": 5}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Zebu) and goats (Mubende black and spotted, Kigezi) at the various conservation", "metadata": {"headings": [{"headings_0": {"content": "NAGRC&DB conserves indigenous cattle (Ankole and East African Short Horned", "page": 211, "level": 2}}, {"headings_1": {"content": "e)", "page": 211, "level": 5}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "farms through both live animals and animal genetic resources. However, the", "metadata": {"headings": [{"headings_0": {"content": "farms through both live animals and animal genetic resources. However, the", "page": 211, "level": 2}}, {"headings_1": {"content": "NAGRC&DB conserves indigenous cattle (Ankole and East African Short Horned", "page": 211, "level": 2}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "conservation of indigenous cattle and goat breeds faces challenges such as crossbreeding at some farms. In addition, in vitro conservation efforts for Zebu", "metadata": {"headings": [{"headings_0": {"content": "farms through both live animals and animal genetic resources. However, the", "page": 211, "level": 2}}, {"headings_1": {"content": "NAGRC&DB conserves indigenous cattle (Ankole and East African Short Horned", "page": 211, "level": 2}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "semen were also lacking, with only Ankole cattle semen preserved.", "metadata": {"headings": [{"headings_0": {"content": "semen were also lacking, with only Ankole cattle semen preserved.", "page": 211, "level": 2}}, {"headings_1": {"content": "farms through both live animals and animal genetic resources. However, the", "page": 211, "level": 2}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 211, "level": 5}}, {"headings_1": {"content": "semen were also lacking, with only Ankole cattle semen preserved.", "page": 211, "level": 2}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "NAGRC&DB farms have significantly underutilized land, with only 29% of available land currently used for cattle grazing. This is despite having enough capacity to rear over 30,000 cattle. In addition, the agency current stocking levels are only", "metadata": {"headings": [{"headings_0": {"content": "NAGRC&DB farms have significantly underutilized land, with only 29% of available land currently used for cattle grazing. This is despite having enough capacity to rear over 30,000 cattle. In addition, the agency current stocking levels are only", "page": 211, "level": 4}}, {"headings_1": {"content": "f)", "page": 211, "level": 5}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "9,683 cattle, utilizing only 41% of the land under agency control due to bush thickets and encroachers on the land.", "metadata": {"headings": [{"headings_0": {"content": "NAGRC&DB farms have significantly underutilized land, with only 29% of available land currently used for cattle grazing. This is despite having enough capacity to rear over 30,000 cattle. In addition, the agency current stocking levels are only", "page": 211, "level": 4}}, {"headings_1": {"content": "f)", "page": 211, "level": 5}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 211, "level": 5}}, {"headings_1": {"content": "NAGRC&DB farms have significantly underutilized land, with only 29% of available land currently used for cattle grazing. This is despite having enough capacity to rear over 30,000 cattle. In addition, the agency current stocking levels are only", "page": 211, "level": 4}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "None of the farms consistently attained the expected multiplication levels for cattle", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 211, "level": 5}}, {"headings_1": {"content": "NAGRC&DB farms have significantly underutilized land, with only 29% of available land currently used for cattle grazing. This is despite having enough capacity to rear over 30,000 cattle. In addition, the agency current stocking levels are only", "page": 211, "level": 4}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and pigs in all three years reviewed. For goats, only Maruzi farm met expectations", "metadata": {"headings": [{"headings_0": {"content": "and pigs in all three years reviewed. For goats, only Maruzi farm met expectations", "page": 211, "level": 2}}, {"headings_1": {"content": "g)", "page": 211, "level": 5}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "in both years during which it stocked goats. This underperformance was attributed to several factors such as livestock deaths, diseases, challenges with", "metadata": {"headings": [{"headings_0": {"content": "and pigs in all three years reviewed. For goats, only Maruzi farm met expectations", "page": 211, "level": 2}}, {"headings_1": {"content": "g)", "page": 211, "level": 5}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "implementation of artificial insemination (AI), inadequacies in infrastructure,", "metadata": {"headings": [{"headings_0": {"content": "implementation of artificial insemination (AI), inadequacies in infrastructure,", "page": 211, "level": 2}}, {"headings_1": {"content": "and pigs in all three years reviewed. For goats, only Maruzi farm met expectations", "page": 211, "level": 2}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "challenges related to feeding, and animal health.", "metadata": {"headings": [{"headings_0": {"content": "implementation of artificial insemination (AI), inadequacies in infrastructure,", "page": 211, "level": 2}}, {"headings_1": {"content": "and pigs in all three years reviewed. For goats, only Maruzi farm met expectations", "page": 211, "level": 2}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 211, "level": 5}}, {"headings_1": {"content": "implementation of artificial insemination (AI), inadequacies in infrastructure,", "page": 211, "level": 2}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Semen distribution only reached 30% of the target due to insufficient awareness among farmers about its availability, administration, benefits, and success rates. This is because NAGRC&DB primarily relied on online advertising, such as social media, website and newspaper advertising for hay bales and silage, but undertook limited direct engagement with potential consumers for semen and improved animal breeds yet most livestock farmers are in rural communities with limited access to newspapers and internet.", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 211, "level": 5}}, {"headings_1": {"content": "implementation of artificial insemination (AI), inadequacies in infrastructure,", "page": 211, "level": 2}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 211, "level": 5}}, {"headings_1": {"content": "h)", "page": 211, "level": 5}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer of the National Animal Genetic Resources Centre and Data Bank (NAGRC&DB) should:", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 211, "level": 5}}, {"headings_1": {"content": "h)", "page": 211, "level": 5}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 211, "level": 5}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 211, "level": 5}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Prioritize the promotion of crossbreeding interventions to ensure that farmers have", "metadata": {"headings": [{"headings_0": {"content": "Prioritize the promotion of crossbreeding interventions to ensure that farmers have", "page": 211, "level": 2}}, {"headings_1": {"content": "a)", "page": 211, "level": 5}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "access to offspring that have inherited superior productivity traits and are well suited to their local environments.", "metadata": {"headings": [{"headings_0": {"content": "Prioritize the promotion of crossbreeding interventions to ensure that farmers have", "page": 211, "level": 2}}, {"headings_1": {"content": "a)", "page": 211, "level": 5}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 211, "level": 5}}, {"headings_1": {"content": "Prioritize the promotion of crossbreeding interventions to ensure that farmers have", "page": 211, "level": 2}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Institute and ensure implementation of mechanisms that facilitate accurate", "metadata": {"headings": [{"headings_0": {"content": "Institute and ensure implementation of mechanisms that facilitate accurate", "page": 211, "level": 2}}, {"headings_1": {"content": "b)", "page": 211, "level": 5}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "recording and continuous performance evaluation of animal genetic resources.", "metadata": {"headings": [{"headings_0": {"content": "Institute and ensure implementation of mechanisms that facilitate accurate", "page": 211, "level": 2}}, {"headings_1": {"content": "b)", "page": 211, "level": 5}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 211, "level": 5}}, {"headings_1": {"content": "Institute and ensure implementation of mechanisms that facilitate accurate", "page": 211, "level": 2}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Conduct a comprehensive assessment to establish the actual infrastructural", "metadata": {"headings": [{"headings_0": {"content": "Conduct a comprehensive assessment to establish the actual infrastructural", "page": 211, "level": 2}}, {"headings_1": {"content": "c)", "page": 211, "level": 5}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "requirements for each farm and breeding programme and mobilise funds for their establishment.", "metadata": {"headings": [{"headings_0": {"content": "Conduct a comprehensive assessment to establish the actual infrastructural", "page": 211, "level": 2}}, {"headings_1": {"content": "c)", "page": 211, "level": 5}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 211, "level": 5}}, {"headings_1": {"content": "Conduct a comprehensive assessment to establish the actual infrastructural", "page": 211, "level": 2}}], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Liaise with MoFPED and other stakeholders to mobilise the necessary resources to complete and operationalize the current infrastructure under development. \n211", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 211, "level": 5}}, {"headings_1": {"content": "Conduct a comprehensive assessment to establish the actual infrastructural", "page": 211, "level": 2}}, [{"headings_0": {"content": "d)", "page": 211, "level": 5}}, {"headings_1": {"content": "Conduct a comprehensive assessment to establish the actual infrastructural", "page": 211, "level": 2}}]], "page": 211, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 212, "level": 5}}, {"headings_1": {"content": "d)", "page": 211, "level": 5}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Promote strategies for increased uptake of AI by farmers to optimize the production capacity of NAGRC&DB.", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 212, "level": 5}}, {"headings_1": {"content": "d)", "page": 211, "level": 5}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 212, "level": 5}}, {"headings_1": {"content": "e)", "page": 212, "level": 5}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Implement stricter measures to prevent cross-breeding on conservation farms;", "metadata": {"headings": [{"headings_0": {"content": "Implement stricter measures to prevent cross-breeding on conservation farms;", "page": 212, "level": 2}}, {"headings_1": {"content": "f)", "page": 212, "level": 5}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 212, "level": 5}}, {"headings_1": {"content": "Implement stricter measures to prevent cross-breeding on conservation farms;", "page": 212, "level": 2}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Prioritize in vitro conservation efforts for all indigenous breeds, including Zebu", "metadata": {"headings": [{"headings_0": {"content": "Prioritize in vitro conservation efforts for all indigenous breeds, including Zebu", "page": 212, "level": 2}}, {"headings_1": {"content": "g)", "page": 212, "level": 5}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "cattle and indigenous goat breeds.", "metadata": {"headings": [{"headings_0": {"content": "Prioritize in vitro conservation efforts for all indigenous breeds, including Zebu", "page": 212, "level": 2}}, {"headings_1": {"content": "g)", "page": 212, "level": 5}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 212, "level": 5}}, {"headings_1": {"content": "Prioritize in vitro conservation efforts for all indigenous breeds, including Zebu", "page": 212, "level": 2}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Expedite adoption of the Integrated Livestock Information Management system to", "metadata": {"headings": [{"headings_0": {"content": "Expedite adoption of the Integrated Livestock Information Management system to", "page": 212, "level": 2}}, {"headings_1": {"content": "h)", "page": 212, "level": 5}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "meticulously document and track the genetics all conserved animals.", "metadata": {"headings": [{"headings_0": {"content": "Expedite adoption of the Integrated Livestock Information Management system to", "page": 212, "level": 2}}, {"headings_1": {"content": "h)", "page": 212, "level": 5}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 212, "level": 5}}, {"headings_1": {"content": "Expedite adoption of the Integrated Livestock Information Management system to", "page": 212, "level": 2}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Enhance mechanisms for bush clearing and fencing all farms to make the available", "metadata": {"headings": [{"headings_0": {"content": "Enhance mechanisms for bush clearing and fencing all farms to make the available", "page": 212, "level": 2}}, {"headings_1": {"content": "i)", "page": 212, "level": 5}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "land grazable and mobilise and institute mechanisms to fully stock all farms for optimum utilisation of all land available.", "metadata": {"headings": [{"headings_0": {"content": "Enhance mechanisms for bush clearing and fencing all farms to make the available", "page": 212, "level": 2}}, {"headings_1": {"content": "i)", "page": 212, "level": 5}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "j)", "metadata": {"headings": [{"headings_0": {"content": "j)", "page": 212, "level": 5}}, {"headings_1": {"content": "Enhance mechanisms for bush clearing and fencing all farms to make the available", "page": 212, "level": 2}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Mobilise resources and establish appropriate adequate infrastructure at the NAGRC&DB farms to facilitate improved reproduction, breeding and animal health.", "metadata": {"headings": [{"headings_0": {"content": "Mobilise resources and establish appropriate adequate infrastructure at the NAGRC&DB farms to facilitate improved reproduction, breeding and animal health.", "page": 212, "level": 4}}, {"headings_1": {"content": "j)", "page": 212, "level": 5}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "k)", "metadata": {"headings": [{"headings_0": {"content": "k)", "page": 212, "level": 5}}, {"headings_1": {"content": "Mobilise resources and establish appropriate adequate infrastructure at the NAGRC&DB farms to facilitate improved reproduction, breeding and animal health.", "page": 212, "level": 4}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Enhance mechanisms for disease detection, treatment, control and prevention", "metadata": {"headings": [{"headings_0": {"content": "Enhance mechanisms for disease detection, treatment, control and prevention", "page": 212, "level": 2}}, {"headings_1": {"content": "k)", "page": 212, "level": 5}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "l)", "metadata": {"headings": [{"headings_0": {"content": "l)", "page": 212, "level": 5}}, {"headings_1": {"content": "Enhance mechanisms for disease detection, treatment, control and prevention", "page": 212, "level": 2}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Enhance training and equipping of AI technicians and farmers on improved AI practices for improved performance.", "metadata": {"headings": [{"headings_0": {"content": "l)", "page": 212, "level": 5}}, {"headings_1": {"content": "Enhance mechanisms for disease detection, treatment, control and prevention", "page": 212, "level": 2}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 212, "level": 5}}, {"headings_1": {"content": "l)", "page": 212, "level": 5}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "NAGRC&DB\u2019s interventions through acquisition and utilization of superior breeds in", "metadata": {"headings": [{"headings_0": {"content": "NAGRC&DB\u2019s interventions through acquisition and utilization of superior breeds in", "page": 212, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 212, "level": 5}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "crossbreeding and availing the superior breeds to farmers for breeding the have shown promising results in improving cattle, goat, and pig breeds in terms of productivity, size, growth rates, and other desirable traits. These advancements have the potential to significantly enhance food security, increase farmer incomes, and boost livestock productivity across Uganda.", "metadata": {"headings": [{"headings_0": {"content": "NAGRC&DB\u2019s interventions through acquisition and utilization of superior breeds in", "page": 212, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 212, "level": 5}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "However, several challenges in the agency\u2019s operations such as inadequate infrastructure,", "metadata": {"headings": [{"headings_0": {"content": "However, several challenges in the agency\u2019s operations such as inadequate infrastructure,", "page": 212, "level": 2}}, {"headings_1": {"content": "NAGRC&DB\u2019s interventions through acquisition and utilization of superior breeds in", "page": 212, "level": 2}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "insufficient data recording and performance analysis, shortcomings in conservation strategies for indigenous genetic resources, and the failure to meet distribution targets", "metadata": {"headings": [{"headings_0": {"content": "However, several challenges in the agency\u2019s operations such as inadequate infrastructure,", "page": 212, "level": 2}}, {"headings_1": {"content": "NAGRC&DB\u2019s interventions through acquisition and utilization of superior breeds in", "page": 212, "level": 2}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "for superior breeds limit its ability to fulfil its potential and impact. The underperformance", "metadata": {"headings": [{"headings_0": {"content": "for superior breeds limit its ability to fulfil its potential and impact. The underperformance", "page": 212, "level": 2}}, {"headings_1": {"content": "However, several challenges in the agency\u2019s operations such as inadequate infrastructure,", "page": 212, "level": 2}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "in reproduction and multiplication levels of livestock, coupled with the inability to optimize available land for feeding, also diminishes the agency\u2019s capacity to provide sufficient breeding stock to farmers hindering progress towards enhancing food security, increasing incomes for farmers and boosting livestock productivity and production. The agency needs", "metadata": {"headings": [{"headings_0": {"content": "for superior breeds limit its ability to fulfil its potential and impact. The underperformance", "page": 212, "level": 2}}, {"headings_1": {"content": "However, several challenges in the agency\u2019s operations such as inadequate infrastructure,", "page": 212, "level": 2}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "to address these challenges if it is to enhance its contribution to Uganda\u2019s livestock sector,", "metadata": {"headings": [{"headings_0": {"content": "to address these challenges if it is to enhance its contribution to Uganda\u2019s livestock sector,", "page": 212, "level": 2}}, {"headings_1": {"content": "for superior breeds limit its ability to fulfil its potential and impact. The underperformance", "page": 212, "level": 2}}], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "fostering conservation and increased productivity, improved livelihoods for farmers, and better food security for the nation. \n212", "metadata": {"headings": [{"headings_0": {"content": "to address these challenges if it is to enhance its contribution to Uganda\u2019s livestock sector,", "page": 212, "level": 2}}, {"headings_1": {"content": "for superior breeds limit its ability to fulfil its potential and impact. The underperformance", "page": 212, "level": 2}}, [{"headings_0": {"content": "to address these challenges if it is to enhance its contribution to Uganda\u2019s livestock sector,", "page": 212, "level": 2}}, {"headings_1": {"content": "for superior breeds limit its ability to fulfil its potential and impact. The underperformance", "page": 212, "level": 2}}]], "page": 212, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.18 GLOBAL FUND TUBERCLOSIS-GRANT PROGRAMMATIC AUDIT REPORT FOR THE PERIOD JANUARY-DECEMBER, 2022", "metadata": {"headings": [{"headings_0": {"content": "4.1.18 GLOBAL FUND TUBERCLOSIS-GRANT PROGRAMMATIC AUDIT REPORT FOR THE PERIOD JANUARY-DECEMBER, 2022", "page": 213, "level": 5}}, {"headings_1": {"content": "to address these challenges if it is to enhance its contribution to Uganda\u2019s livestock sector,", "page": 212, "level": 2}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Tuberculosis (TB) is a communicable disease that is a major cause of ill health and one of the leading causes of death worldwide. Until the coronavirus (COVID-19) pandemic,", "metadata": {"headings": [{"headings_0": {"content": "4.1.18 GLOBAL FUND TUBERCLOSIS-GRANT PROGRAMMATIC AUDIT REPORT FOR THE PERIOD JANUARY-DECEMBER, 2022", "page": 213, "level": 5}}, {"headings_1": {"content": "to address these challenges if it is to enhance its contribution to Uganda\u2019s livestock sector,", "page": 212, "level": 2}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "TB was the leading cause of death from a single infectious agent, ranking above HIV/AIDS. TB is caused by the bacillus Mycobacterium tuberculosis, which is spread when", "metadata": {"headings": [{"headings_0": {"content": "TB was the leading cause of death from a single infectious agent, ranking above HIV/AIDS. TB is caused by the bacillus Mycobacterium tuberculosis, which is spread when", "page": 213, "level": 4}}, {"headings_1": {"content": "4.1.18 GLOBAL FUND TUBERCLOSIS-GRANT PROGRAMMATIC AUDIT REPORT FOR THE PERIOD JANUARY-DECEMBER, 2022", "page": 213, "level": 5}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "people who are sick with TB expel bacteria into the air (e.g. by coughing). The disease", "metadata": {"headings": [{"headings_0": {"content": "TB was the leading cause of death from a single infectious agent, ranking above HIV/AIDS. TB is caused by the bacillus Mycobacterium tuberculosis, which is spread when", "page": 213, "level": 4}}, {"headings_1": {"content": "4.1.18 GLOBAL FUND TUBERCLOSIS-GRANT PROGRAMMATIC AUDIT REPORT FOR THE PERIOD JANUARY-DECEMBER, 2022", "page": 213, "level": 5}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "typically affects the lungs (pulmonary TB) but can affect other anatomical sites. About a quarter of the world\u2019s population is infected with M. tuberculosis. Most people (about", "metadata": {"headings": [{"headings_0": {"content": "typically affects the lungs (pulmonary TB) but can affect other anatomical sites. About a quarter of the world\u2019s population is infected with M. tuberculosis. Most people (about", "page": 213, "level": 4}}, {"headings_1": {"content": "TB was the leading cause of death from a single infectious agent, ranking above HIV/AIDS. TB is caused by the bacillus Mycobacterium tuberculosis, which is spread when", "page": 213, "level": 4}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "90%) who develop the disease are adults, with more cases among men than women.", "metadata": {"headings": [{"headings_0": {"content": "typically affects the lungs (pulmonary TB) but can affect other anatomical sites. About a quarter of the world\u2019s population is infected with M. tuberculosis. Most people (about", "page": 213, "level": 4}}, {"headings_1": {"content": "TB was the leading cause of death from a single infectious agent, ranking above HIV/AIDS. TB is caused by the bacillus Mycobacterium tuberculosis, which is spread when", "page": 213, "level": 4}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Government of Uganda received funding from the Global Fund to Fight Aids, Tuberculosis and Malaria (\u201cthe Global Fund cycle\u201d) for the period January 2021 to", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda received funding from the Global Fund to Fight Aids, Tuberculosis and Malaria (\u201cthe Global Fund cycle\u201d) for the period January 2021 to", "page": 213, "level": 4}}, {"headings_1": {"content": "typically affects the lungs (pulmonary TB) but can affect other anatomical sites. About a quarter of the world\u2019s population is infected with M. tuberculosis. Most people (about", "page": 213, "level": 4}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "December 2023 for HIV/AIDS, Tuberculosis, Malaria, Strengthening of Health Systems, and Covid-19 Response. The Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda received funding from the Global Fund to Fight Aids, Tuberculosis and Malaria (\u201cthe Global Fund cycle\u201d) for the period January 2021 to", "page": 213, "level": 4}}, {"headings_1": {"content": "typically affects the lungs (pulmonary TB) but can affect other anatomical sites. About a quarter of the world\u2019s population is infected with M. tuberculosis. Most people (about", "page": 213, "level": 4}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(MoFPED) as Principal Recipient and the Ministry of Health as the implementer have joint responsibility of ensuring that the Grants are utilized for the benefit of Ugandans, while ensuring adherence to the Global Fund and Government requirements for performance", "metadata": {"headings": [{"headings_0": {"content": "(MoFPED) as Principal Recipient and the Ministry of Health as the implementer have joint responsibility of ensuring that the Grants are utilized for the benefit of Ugandans, while ensuring adherence to the Global Fund and Government requirements for performance", "page": 213, "level": 4}}, {"headings_1": {"content": "The Government of Uganda received funding from the Global Fund to Fight Aids, Tuberculosis and Malaria (\u201cthe Global Fund cycle\u201d) for the period January 2021 to", "page": 213, "level": 4}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and accountability. \nThe Government of Uganda with health development partners have registered a number of achievements in the fight against TB during the FY2021/22 for example,", "metadata": {"headings": [{"headings_0": {"content": "(MoFPED) as Principal Recipient and the Ministry of Health as the implementer have joint responsibility of ensuring that the Grants are utilized for the benefit of Ugandans, while ensuring adherence to the Global Fund and Government requirements for performance", "page": 213, "level": 4}}, {"headings_1": {"content": "The Government of Uganda received funding from the Global Fund to Fight Aids, Tuberculosis and Malaria (\u201cthe Global Fund cycle\u201d) for the period January 2021 to", "page": 213, "level": 4}}, [{"headings_0": {"content": "(MoFPED) as Principal Recipient and the Ministry of Health as the implementer have joint responsibility of ensuring that the Grants are utilized for the benefit of Ugandans, while ensuring adherence to the Global Fund and Government requirements for performance", "page": 213, "level": 4}}, {"headings_1": {"content": "The Government of Uganda received funding from the Global Fund to Fight Aids, Tuberculosis and Malaria (\u201cthe Global Fund cycle\u201d) for the period January 2021 to", "page": 213, "level": 4}}]], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Out of 56,398,281 patients who attended OPD, 37,016,139 (65.6%) were screened for active TB disease, an increase by 51% from the FY 2020/21. About", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 56,398,281 patients who attended OPD, 37,016,139 (65.6%) were screened for active TB disease, an increase by 51% from the FY 2020/21. About", "page": 213, "level": 4}}, {"headings_1": {"content": "(MoFPED) as Principal Recipient and the Ministry of Health as the implementer have joint responsibility of ensuring that the Grants are utilized for the benefit of Ugandans, while ensuring adherence to the Global Fund and Government requirements for performance", "page": 213, "level": 4}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1,020,089 (2.8%) of these were presumed, and 97,706 (0.26%) were diagnosed", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 56,398,281 patients who attended OPD, 37,016,139 (65.6%) were screened for active TB disease, an increase by 51% from the FY 2020/21. About", "page": 213, "level": 4}}, {"headings_1": {"content": "(MoFPED) as Principal Recipient and the Ministry of Health as the implementer have joint responsibility of ensuring that the Grants are utilized for the benefit of Ugandans, while ensuring adherence to the Global Fund and Government requirements for performance", "page": 213, "level": 4}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "with TB. The increase in TB screening services was as a result of the CAST", "metadata": {"headings": [{"headings_0": {"content": "with TB. The increase in TB screening services was as a result of the CAST", "page": 213, "level": 2}}, {"headings_1": {"content": "\uf0b7 Out of 56,398,281 patients who attended OPD, 37,016,139 (65.6%) were screened for active TB disease, an increase by 51% from the FY 2020/21. About", "page": 213, "level": 4}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "campaigns by Ministry of health.", "metadata": {"headings": [{"headings_0": {"content": "with TB. The increase in TB screening services was as a result of the CAST", "page": 213, "level": 2}}, {"headings_1": {"content": "\uf0b7 Out of 56,398,281 patients who attended OPD, 37,016,139 (65.6%) were screened for active TB disease, an increase by 51% from the FY 2020/21. About", "page": 213, "level": 4}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 High treatment coverage among incident cases of 103% (83,901/81,352) including 8,706 children, and 558 people with drug resistant TB.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 High treatment coverage among incident cases of 103% (83,901/81,352) including 8,706 children, and 558 people with drug resistant TB.", "page": 213, "level": 4}}, {"headings_1": {"content": "with TB. The increase in TB screening services was as a result of the CAST", "page": 213, "level": 2}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 High treatment coverage among incident cases of 103% (83,901/81,352) including 8,706 children, and 558 people with drug resistant TB.", "page": 213, "level": 4}}, {"headings_1": {"content": "with TB. The increase in TB screening services was as a result of the CAST", "page": 213, "level": 2}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The TB treatment success rate has steadily increased to 88% against a (readjusted) national target of 90%.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 High treatment coverage among incident cases of 103% (83,901/81,352) including 8,706 children, and 558 people with drug resistant TB.", "page": 213, "level": 4}}, {"headings_1": {"content": "with TB. The increase in TB screening services was as a result of the CAST", "page": 213, "level": 2}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- The country has a network of 320 GeneXpert machines in 290 health facilities", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 High treatment coverage among incident cases of 103% (83,901/81,352) including 8,706 children, and 558 people with drug resistant TB.", "page": 213, "level": 4}}, {"headings_1": {"content": "with TB. The increase in TB screening services was as a result of the CAST", "page": 213, "level": 2}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 High treatment coverage among incident cases of 103% (83,901/81,352) including 8,706 children, and 558 people with drug resistant TB.", "page": 213, "level": 4}}, {"headings_1": {"content": "with TB. The increase in TB screening services was as a result of the CAST", "page": 213, "level": 2}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "including 16-module machines in all regional referral hospitals. A total 14", "metadata": {"headings": [{"headings_0": {"content": "including 16-module machines in all regional referral hospitals. A total 14", "page": 213, "level": 2}}, {"headings_1": {"content": "\uf0b7 High treatment coverage among incident cases of 103% (83,901/81,352) including 8,706 children, and 558 people with drug resistant TB.", "page": 213, "level": 4}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "GeneXpert machines, 38 Truenat machines and 11 LAMP machines were added to the TB diagnosis network during the FY. \n", "metadata": {"headings": [{"headings_0": {"content": "including 16-module machines in all regional referral hospitals. A total 14", "page": 213, "level": 2}}, {"headings_1": {"content": "\uf0b7 High treatment coverage among incident cases of 103% (83,901/81,352) including 8,706 children, and 558 people with drug resistant TB.", "page": 213, "level": 4}}, [{"headings_0": {"content": "including 16-module machines in all regional referral hospitals. A total 14", "page": 213, "level": 2}}, {"headings_1": {"content": "\uf0b7 High treatment coverage among incident cases of 103% (83,901/81,352) including 8,706 children, and 558 people with drug resistant TB.", "page": 213, "level": 4}}]], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry implemented the first CAST TB-Leprosy campaign led by NTLP, with", "metadata": {"headings": [{"headings_0": {"content": "including 16-module machines in all regional referral hospitals. A total 14", "page": 213, "level": 2}}, {"headings_1": {"content": "\uf0b7 High treatment coverage among incident cases of 103% (83,901/81,352) including 8,706 children, and 558 people with drug resistant TB.", "page": 213, "level": 4}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "the support of implementing partners. This first ever 5-day campaign diagnosed over 4,000 TB patients who were started on TB treatment.", "metadata": {"headings": [{"headings_0": {"content": "the support of implementing partners. This first ever 5-day campaign diagnosed over 4,000 TB patients who were started on TB treatment.", "page": 213, "level": 4}}, {"headings_1": {"content": "including 16-module machines in all regional referral hospitals. A total 14", "page": 213, "level": 2}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Despite the above notable achievements reported, the audit by the Office of the Auditor General identified areas of improvement that need to be addressed following the TB", "metadata": {"headings": [{"headings_0": {"content": "Despite the above notable achievements reported, the audit by the Office of the Auditor General identified areas of improvement that need to be addressed following the TB", "page": 213, "level": 4}}, {"headings_1": {"content": "the support of implementing partners. This first ever 5-day campaign diagnosed over 4,000 TB patients who were started on TB treatment.", "page": 213, "level": 4}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "programmatic audit undertaken in a sample of 17 health facilities with representation \n213", "metadata": {"headings": [{"headings_0": {"content": "Despite the above notable achievements reported, the audit by the Office of the Auditor General identified areas of improvement that need to be addressed following the TB", "page": 213, "level": 4}}, {"headings_1": {"content": "the support of implementing partners. This first ever 5-day campaign diagnosed over 4,000 TB patients who were started on TB treatment.", "page": 213, "level": 4}}, [{"headings_0": {"content": "Despite the above notable achievements reported, the audit by the Office of the Auditor General identified areas of improvement that need to be addressed following the TB", "page": 213, "level": 4}}, {"headings_1": {"content": "the support of implementing partners. This first ever 5-day campaign diagnosed over 4,000 TB patients who were started on TB treatment.", "page": 213, "level": 4}}]], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "from 4 levels of health care delivery (HCIIIs, HCIVs, GHs and RRHs) to assess human capacity, systems and processes in the delivery of the TB programmatic targets as", "metadata": {"headings": [{"headings_0": {"content": "from 4 levels of health care delivery (HCIIIs, HCIVs, GHs and RRHs) to assess human capacity, systems and processes in the delivery of the TB programmatic targets as", "page": 214, "level": 4}}, {"headings_1": {"content": "Despite the above notable achievements reported, the audit by the Office of the Auditor General identified areas of improvement that need to be addressed following the TB", "page": 213, "level": 4}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "committed in the grant\u2019s contractual documents.", "metadata": {"headings": [{"headings_0": {"content": "from 4 levels of health care delivery (HCIIIs, HCIVs, GHs and RRHs) to assess human capacity, systems and processes in the delivery of the TB programmatic targets as", "page": 214, "level": 4}}, {"headings_1": {"content": "Despite the above notable achievements reported, the audit by the Office of the Auditor General identified areas of improvement that need to be addressed following the TB", "page": 213, "level": 4}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The overall objective of the TB Programmatic Audit is, \u201cto assess human capacity, systems", "metadata": {"headings": [{"headings_0": {"content": "The overall objective of the TB Programmatic Audit is, \u201cto assess human capacity, systems", "page": 214, "level": 2}}, {"headings_1": {"content": "from 4 levels of health care delivery (HCIIIs, HCIVs, GHs and RRHs) to assess human capacity, systems and processes in the delivery of the TB programmatic targets as", "page": 214, "level": 4}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and processes in the delivery of the programmatic outcomes committed to in the grant\u2019s contractual documents.\u201d", "metadata": {"headings": [{"headings_0": {"content": "The overall objective of the TB Programmatic Audit is, \u201cto assess human capacity, systems", "page": 214, "level": 2}}, {"headings_1": {"content": "from 4 levels of health care delivery (HCIIIs, HCIVs, GHs and RRHs) to assess human capacity, systems and processes in the delivery of the TB programmatic targets as", "page": 214, "level": 4}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Below is a summary of the key findings and recommendations.", "metadata": {"headings": [{"headings_0": {"content": "Below is a summary of the key findings and recommendations.", "page": 214, "level": 2}}, {"headings_1": {"content": "The overall objective of the TB Programmatic Audit is, \u201cto assess human capacity, systems", "page": 214, "level": 2}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "KEY AUDIT FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 214, "level": 5}}, {"headings_1": {"content": "Below is a summary of the key findings and recommendations.", "page": 214, "level": 2}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 214, "level": 5}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 214, "level": 5}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Out of the four Global Fund grant periods, Uganda met its pledges in two (02)", "metadata": {"headings": [{"headings_0": {"content": "Out of the four Global Fund grant periods, Uganda met its pledges in two (02)", "page": 214, "level": 2}}, {"headings_1": {"content": "(i)", "page": 214, "level": 5}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "grant periods (2001-2005/ 2017-2019) but did not meet its pledge during the", "metadata": {"headings": [{"headings_0": {"content": "Out of the four Global Fund grant periods, Uganda met its pledges in two (02)", "page": 214, "level": 2}}, {"headings_1": {"content": "(i)", "page": 214, "level": 5}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "grant periods (2006-2007 and 2020-2022) due to budgetary constraints. By not", "metadata": {"headings": [{"headings_0": {"content": "grant periods (2006-2007 and 2020-2022) due to budgetary constraints. By not", "page": 214, "level": 2}}, {"headings_1": {"content": "Out of the four Global Fund grant periods, Uganda met its pledges in two (02)", "page": 214, "level": 2}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "fulfilling the national pledge obligation, the Global Fund cycle flow predictability in the fight against TB, reinforcing resilient and sustainable systems for health has been impaired by this constraint.", "metadata": {"headings": [{"headings_0": {"content": "grant periods (2006-2007 and 2020-2022) due to budgetary constraints. By not", "page": 214, "level": 2}}, {"headings_1": {"content": "Out of the four Global Fund grant periods, Uganda met its pledges in two (02)", "page": 214, "level": 2}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 214, "level": 5}}, {"headings_1": {"content": "grant periods (2006-2007 and 2020-2022) due to budgetary constraints. By not", "page": 214, "level": 2}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The GF-TB total funding under the New Funding Model three (NFM3) was USD 29,223,593 over the period 2021-2023 out of which USD 15,112,304 was budgeted for the period Jan \u2013 Dec 2022 excluding GoU contribution. Of the available budget, only USD 5,720,915 was spent leaving USD. 9,391,389 unspent", "metadata": {"headings": [{"headings_0": {"content": "The GF-TB total funding under the New Funding Model three (NFM3) was USD 29,223,593 over the period 2021-2023 out of which USD 15,112,304 was budgeted for the period Jan \u2013 Dec 2022 excluding GoU contribution. Of the available budget, only USD 5,720,915 was spent leaving USD. 9,391,389 unspent", "page": 214, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 214, "level": 5}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "representing 38% budget absorption rate.", "metadata": {"headings": [{"headings_0": {"content": "The GF-TB total funding under the New Funding Model three (NFM3) was USD 29,223,593 over the period 2021-2023 out of which USD 15,112,304 was budgeted for the period Jan \u2013 Dec 2022 excluding GoU contribution. Of the available budget, only USD 5,720,915 was spent leaving USD. 9,391,389 unspent", "page": 214, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 214, "level": 5}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 214, "level": 5}}, {"headings_1": {"content": "The GF-TB total funding under the New Funding Model three (NFM3) was USD 29,223,593 over the period 2021-2023 out of which USD 15,112,304 was budgeted for the period Jan \u2013 Dec 2022 excluding GoU contribution. Of the available budget, only USD 5,720,915 was spent leaving USD. 9,391,389 unspent", "page": 214, "level": 4}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A shortfall in the funding contribution by both GoU and GF of USD. 7,222,703 to meet the estimated TB commodity needs for the country was noted during the period Jan-Dec 2022 Under funding of the estimated needs affects effective implementation of the TB intervention areas and may undermine the global commitments and national strategies to scale down TB infection rates.", "metadata": {"headings": [{"headings_0": {"content": "A shortfall in the funding contribution by both GoU and GF of USD. 7,222,703 to meet the estimated TB commodity needs for the country was noted during the period Jan-Dec 2022 Under funding of the estimated needs affects effective implementation of the TB intervention areas and may undermine the global commitments and national strategies to scale down TB infection rates.", "page": 214, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 214, "level": 5}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 214, "level": 5}}, {"headings_1": {"content": "A shortfall in the funding contribution by both GoU and GF of USD. 7,222,703 to meet the estimated TB commodity needs for the country was noted during the period Jan-Dec 2022 Under funding of the estimated needs affects effective implementation of the TB intervention areas and may undermine the global commitments and national strategies to scale down TB infection rates.", "page": 214, "level": 4}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Weaknesses in the management of the medicine stores at the sampled seventeen (17) health facilities were identified by the audit, which among others included; poor record keeping, poor storage facilities, lack of temperature monitors, inadequate pallets, un serviced fire extinguishers, and inadequate security measures to guard against safety of drugs.", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 214, "level": 5}}, {"headings_1": {"content": "A shortfall in the funding contribution by both GoU and GF of USD. 7,222,703 to meet the estimated TB commodity needs for the country was noted during the period Jan-Dec 2022 Under funding of the estimated needs affects effective implementation of the TB intervention areas and may undermine the global commitments and national strategies to scale down TB infection rates.", "page": 214, "level": 4}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 214, "level": 5}}, {"headings_1": {"content": "(iv)", "page": 214, "level": 5}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Audit Analysis indicated TB detection positivity rate of 4.9% for TB and 0.16%", "metadata": {"headings": [{"headings_0": {"content": "The Audit Analysis indicated TB detection positivity rate of 4.9% for TB and 0.16%", "page": 214, "level": 2}}, {"headings_1": {"content": "(v)", "page": 214, "level": 5}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for MDR-TB treatment facilities. I further observed that out of the, 46,727", "metadata": {"headings": [{"headings_0": {"content": "The Audit Analysis indicated TB detection positivity rate of 4.9% for TB and 0.16%", "page": 214, "level": 2}}, {"headings_1": {"content": "(v)", "page": 214, "level": 5}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "GeneXpert tests conducted in the 13 facilities with GeneXpert machines, 2,307 were positives cases for TB and 77 were MDR TB confirmed positive cases with a detection rate for MDR TB below 1%. In addition, seven (7) of the thirteen (13)", "metadata": {"headings": [{"headings_0": {"content": "GeneXpert tests conducted in the 13 facilities with GeneXpert machines, 2,307 were positives cases for TB and 77 were MDR TB confirmed positive cases with a detection rate for MDR TB below 1%. In addition, seven (7) of the thirteen (13)", "page": 214, "level": 4}}, {"headings_1": {"content": "The Audit Analysis indicated TB detection positivity rate of 4.9% for TB and 0.16%", "page": 214, "level": 2}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "facilities that run GeneXpert tests failed to meet the set detection targets.", "metadata": {"headings": [{"headings_0": {"content": "GeneXpert tests conducted in the 13 facilities with GeneXpert machines, 2,307 were positives cases for TB and 77 were MDR TB confirmed positive cases with a detection rate for MDR TB below 1%. In addition, seven (7) of the thirteen (13)", "page": 214, "level": 4}}, {"headings_1": {"content": "The Audit Analysis indicated TB detection positivity rate of 4.9% for TB and 0.16%", "page": 214, "level": 2}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 214, "level": 5}}, {"headings_1": {"content": "GeneXpert tests conducted in the 13 facilities with GeneXpert machines, 2,307 were positives cases for TB and 77 were MDR TB confirmed positive cases with a detection rate for MDR TB below 1%. In addition, seven (7) of the thirteen (13)", "page": 214, "level": 4}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A number of challenges continue to affect TB treatment interventions such as scale of stock-outs of the relevant TB commodities/ items at various facilities, failure to utilize the IT based system for stock tracking, failure to utilize the redistribution", "metadata": {"headings": [{"headings_0": {"content": "A number of challenges continue to affect TB treatment interventions such as scale of stock-outs of the relevant TB commodities/ items at various facilities, failure to utilize the IT based system for stock tracking, failure to utilize the redistribution", "page": 214, "level": 4}}, {"headings_1": {"content": "(vi)", "page": 214, "level": 5}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "214", "metadata": {"headings": [{"headings_0": {"content": "A number of challenges continue to affect TB treatment interventions such as scale of stock-outs of the relevant TB commodities/ items at various facilities, failure to utilize the IT based system for stock tracking, failure to utilize the redistribution", "page": 214, "level": 4}}, {"headings_1": {"content": "(vi)", "page": 214, "level": 5}}], "page": 214, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "policy for stock management, inadequate TB commodity supplies by Government", "metadata": {"headings": [{"headings_0": {"content": "policy for stock management, inadequate TB commodity supplies by Government", "page": 215, "level": 2}}, {"headings_1": {"content": "A number of challenges continue to affect TB treatment interventions such as scale of stock-outs of the relevant TB commodities/ items at various facilities, failure to utilize the IT based system for stock tracking, failure to utilize the redistribution", "page": 214, "level": 4}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of Uganda among others. \n(vii) Audit established that the treatment success rate was still low as out of the", "metadata": {"headings": [{"headings_0": {"content": "policy for stock management, inadequate TB commodity supplies by Government", "page": 215, "level": 2}}, {"headings_1": {"content": "A number of challenges continue to affect TB treatment interventions such as scale of stock-outs of the relevant TB commodities/ items at various facilities, failure to utilize the IT based system for stock tracking, failure to utilize the redistribution", "page": 214, "level": 4}}, [{"headings_0": {"content": "policy for stock management, inadequate TB commodity supplies by Government", "page": 215, "level": 2}}, {"headings_1": {"content": "A number of challenges continue to affect TB treatment interventions such as scale of stock-outs of the relevant TB commodities/ items at various facilities, failure to utilize the IT based system for stock tracking, failure to utilize the redistribution", "page": 214, "level": 4}}]], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "registered 2,150 TB cases, 1,254 patients completed treatment, 244 patients died", "metadata": {"headings": [{"headings_0": {"content": "registered 2,150 TB cases, 1,254 patients completed treatment, 244 patients died", "page": 215, "level": 2}}, {"headings_1": {"content": "policy for stock management, inadequate TB commodity supplies by Government", "page": 215, "level": 2}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and 150 patients were lost to follow up in the year 2022. On average the treatment success rate for the 17 selected facilities was 80%. \n(viii) Lack of a robust national TB community Health strategy that allows full", "metadata": {"headings": [{"headings_0": {"content": "registered 2,150 TB cases, 1,254 patients completed treatment, 244 patients died", "page": 215, "level": 2}}, {"headings_1": {"content": "policy for stock management, inadequate TB commodity supplies by Government", "page": 215, "level": 2}}, [{"headings_0": {"content": "registered 2,150 TB cases, 1,254 patients completed treatment, 244 patients died", "page": 215, "level": 2}}, {"headings_1": {"content": "policy for stock management, inadequate TB commodity supplies by Government", "page": 215, "level": 2}}]], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "engagement of the Village Health Team (VHTs) in intensifying TB screening, surveillance and patient follow up to increase the TB detection rates and successful", "metadata": {"headings": [{"headings_0": {"content": "engagement of the Village Health Team (VHTs) in intensifying TB screening, surveillance and patient follow up to increase the TB detection rates and successful", "page": 215, "level": 4}}, {"headings_1": {"content": "registered 2,150 TB cases, 1,254 patients completed treatment, 244 patients died", "page": 215, "level": 2}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "treatment to achieve the desired target of 90%. \n(ix) Whereas there is a coordination system at national level with development partners, there is no effective coordination system between the facilities and the", "metadata": {"headings": [{"headings_0": {"content": "engagement of the Village Health Team (VHTs) in intensifying TB screening, surveillance and patient follow up to increase the TB detection rates and successful", "page": 215, "level": 4}}, {"headings_1": {"content": "registered 2,150 TB cases, 1,254 patients completed treatment, 244 patients died", "page": 215, "level": 2}}, [{"headings_0": {"content": "engagement of the Village Health Team (VHTs) in intensifying TB screening, surveillance and patient follow up to increase the TB detection rates and successful", "page": 215, "level": 4}}, {"headings_1": {"content": "registered 2,150 TB cases, 1,254 patients completed treatment, 244 patients died", "page": 215, "level": 2}}]], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Implementing Partners (IPs) in the regions of operation leading to a silo approach", "metadata": {"headings": [{"headings_0": {"content": "Implementing Partners (IPs) in the regions of operation leading to a silo approach", "page": 215, "level": 2}}, {"headings_1": {"content": "engagement of the Village Health Team (VHTs) in intensifying TB screening, surveillance and patient follow up to increase the TB detection rates and successful", "page": 215, "level": 4}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to planning and implementation of some collaborative interventions such as", "metadata": {"headings": [{"headings_0": {"content": "Implementing Partners (IPs) in the regions of operation leading to a silo approach", "page": 215, "level": 2}}, {"headings_1": {"content": "engagement of the Village Health Team (VHTs) in intensifying TB screening, surveillance and patient follow up to increase the TB detection rates and successful", "page": 215, "level": 4}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "screening and surveillance services, TB awareness campaigns among others.", "metadata": {"headings": [{"headings_0": {"content": "screening and surveillance services, TB awareness campaigns among others.", "page": 215, "level": 2}}, {"headings_1": {"content": "Implementing Partners (IPs) in the regions of operation leading to a silo approach", "page": 215, "level": 2}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 215, "level": 5}}, {"headings_1": {"content": "screening and surveillance services, TB awareness campaigns among others.", "page": 215, "level": 2}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting officer of Ministry of Health is hereby advised to undertake the following", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer of Ministry of Health is hereby advised to undertake the following", "page": 215, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 215, "level": 5}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to measures for GF-TB programme performance improvement;", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer of Ministry of Health is hereby advised to undertake the following", "page": 215, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 215, "level": 5}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 215, "level": 5}}, {"headings_1": {"content": "The Accounting officer of Ministry of Health is hereby advised to undertake the following", "page": 215, "level": 2}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "At Country level, National Planning and Program design should be integrated each", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 215, "level": 5}}, {"headings_1": {"content": "The Accounting officer of Ministry of Health is hereby advised to undertake the following", "page": 215, "level": 2}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "year to maximize service delivery and financial impact. Implementation of the grant should include strategies to gradually increase Government financial", "metadata": {"headings": [{"headings_0": {"content": "year to maximize service delivery and financial impact. Implementation of the grant should include strategies to gradually increase Government financial", "page": 215, "level": 4}}, {"headings_1": {"content": "a)", "page": 215, "level": 5}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ownership of the program to facilitate timely disbursements so as to meet the co-", "metadata": {"headings": [{"headings_0": {"content": "year to maximize service delivery and financial impact. Implementation of the grant should include strategies to gradually increase Government financial", "page": 215, "level": 4}}, {"headings_1": {"content": "a)", "page": 215, "level": 5}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "financing requirements as per the Global Fund co-financing policy.", "metadata": {"headings": [{"headings_0": {"content": "financing requirements as per the Global Fund co-financing policy.", "page": 215, "level": 2}}, {"headings_1": {"content": "year to maximize service delivery and financial impact. Implementation of the grant should include strategies to gradually increase Government financial", "page": 215, "level": 4}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 215, "level": 5}}, {"headings_1": {"content": "financing requirements as per the Global Fund co-financing policy.", "page": 215, "level": 2}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "On behalf of the Principle Recipient (PR1), the Funds Coordination Unit (FCU) should effectively undertake its administrative and financial management role to", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 215, "level": 5}}, {"headings_1": {"content": "financing requirements as per the Global Fund co-financing policy.", "page": 215, "level": 2}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "ensure that financial commitments/ obligations by the Global fund and Government of Uganda are met through timely releases to facilitate", "metadata": {"headings": [{"headings_0": {"content": "ensure that financial commitments/ obligations by the Global fund and Government of Uganda are met through timely releases to facilitate", "page": 215, "level": 4}}, {"headings_1": {"content": "b)", "page": 215, "level": 5}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implementation of the grant work plans and attain the desired program outcomes.", "metadata": {"headings": [{"headings_0": {"content": "ensure that financial commitments/ obligations by the Global fund and Government of Uganda are met through timely releases to facilitate", "page": 215, "level": 4}}, {"headings_1": {"content": "b)", "page": 215, "level": 5}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 215, "level": 5}}, {"headings_1": {"content": "ensure that financial commitments/ obligations by the Global fund and Government of Uganda are met through timely releases to facilitate", "page": 215, "level": 4}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Ministry of Finance, Planning and Economic Development (MOFPED) and Ministry of Health (MOH) should develop a long term programme financing strategy integrated with the National development planning framework to facilitate", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Finance, Planning and Economic Development (MOFPED) and Ministry of Health (MOH) should develop a long term programme financing strategy integrated with the National development planning framework to facilitate", "page": 215, "level": 4}}, {"headings_1": {"content": "c)", "page": 215, "level": 5}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "mobilization of funding as a long term sustainable mechanism so as to reduce on over-reliance on donor support in the delivery of the national health care package to the citizenry. This will help to narrow the funding gap in the delivery of health commodities given the increasing demand due to population pressures.", "metadata": {"headings": [{"headings_0": {"content": "The Ministry of Finance, Planning and Economic Development (MOFPED) and Ministry of Health (MOH) should develop a long term programme financing strategy integrated with the National development planning framework to facilitate", "page": 215, "level": 4}}, {"headings_1": {"content": "c)", "page": 215, "level": 5}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 215, "level": 5}}, {"headings_1": {"content": "The Ministry of Finance, Planning and Economic Development (MOFPED) and Ministry of Health (MOH) should develop a long term programme financing strategy integrated with the National development planning framework to facilitate", "page": 215, "level": 4}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Design a continuous training strategy to build the capacity of personnel (Assistant", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 215, "level": 5}}, {"headings_1": {"content": "The Ministry of Finance, Planning and Economic Development (MOFPED) and Ministry of Health (MOH) should develop a long term programme financing strategy integrated with the National development planning framework to facilitate", "page": 215, "level": 4}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Inventory and inventory officers, Pharmacists etc.) that are responsible for medicines store management across all levels of care. Training of staff in store", "metadata": {"headings": [{"headings_0": {"content": "Inventory and inventory officers, Pharmacists etc.) that are responsible for medicines store management across all levels of care. Training of staff in store", "page": 215, "level": 4}}, {"headings_1": {"content": "d)", "page": 215, "level": 5}}], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "215 \nmanagement practices will help to promote appropriate medicines use and minimize wastage through expiries.", "metadata": {"headings": [{"headings_0": {"content": "Inventory and inventory officers, Pharmacists etc.) that are responsible for medicines store management across all levels of care. Training of staff in store", "page": 215, "level": 4}}, {"headings_1": {"content": "d)", "page": 215, "level": 5}}, [{"headings_0": {"content": "Inventory and inventory officers, Pharmacists etc.) that are responsible for medicines store management across all levels of care. Training of staff in store", "page": 215, "level": 4}}, {"headings_1": {"content": "d)", "page": 215, "level": 5}}]], "page": 215, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 216, "level": 5}}, {"headings_1": {"content": "Inventory and inventory officers, Pharmacists etc.) that are responsible for medicines store management across all levels of care. Training of staff in store", "page": 215, "level": 4}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Put mechanisms in place for medicine supervisors and regional TB and Leprosy supervisors to frequently conduct supervision visits as required to provide coaching and mentorship services to inventory officers in drug management practices and to provide solutions to any emerging challenges in supply chain and logistics management processes.", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 216, "level": 5}}, {"headings_1": {"content": "Inventory and inventory officers, Pharmacists etc.) that are responsible for medicines store management across all levels of care. Training of staff in store", "page": 215, "level": 4}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 216, "level": 5}}, {"headings_1": {"content": "e)", "page": 216, "level": 5}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MOH should intensify efforts towards increasing the TB detection and diagnosis services by addressing issues that hinder effective MDR-TB detection and diagnosis which include, unreliable Electricity supply to carry out TB diagnosis,", "metadata": {"headings": [{"headings_0": {"content": "MOH should intensify efforts towards increasing the TB detection and diagnosis services by addressing issues that hinder effective MDR-TB detection and diagnosis which include, unreliable Electricity supply to carry out TB diagnosis,", "page": 216, "level": 4}}, {"headings_1": {"content": "f)", "page": 216, "level": 5}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "stock-out of TB reagents and other consumables.", "metadata": {"headings": [{"headings_0": {"content": "MOH should intensify efforts towards increasing the TB detection and diagnosis services by addressing issues that hinder effective MDR-TB detection and diagnosis which include, unreliable Electricity supply to carry out TB diagnosis,", "page": 216, "level": 4}}, {"headings_1": {"content": "f)", "page": 216, "level": 5}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 216, "level": 5}}, {"headings_1": {"content": "MOH should intensify efforts towards increasing the TB detection and diagnosis services by addressing issues that hinder effective MDR-TB detection and diagnosis which include, unreliable Electricity supply to carry out TB diagnosis,", "page": 216, "level": 4}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MoH and Ministry of Local Government (MoLG) should strengthen active case", "metadata": {"headings": [{"headings_0": {"content": "MoH and Ministry of Local Government (MoLG) should strengthen active case", "page": 216, "level": 2}}, {"headings_1": {"content": "g)", "page": 216, "level": 5}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "finding campaigns of TB to ensure that all people with TB are detected to halt the transmission and subsequently reduce the positive rate.", "metadata": {"headings": [{"headings_0": {"content": "MoH and Ministry of Local Government (MoLG) should strengthen active case", "page": 216, "level": 2}}, {"headings_1": {"content": "g)", "page": 216, "level": 5}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 216, "level": 5}}, {"headings_1": {"content": "MoH and Ministry of Local Government (MoLG) should strengthen active case", "page": 216, "level": 2}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "All Facilities should intensify TB community interventions such as increasing TB", "metadata": {"headings": [{"headings_0": {"content": "All Facilities should intensify TB community interventions such as increasing TB", "page": 216, "level": 2}}, {"headings_1": {"content": "h)", "page": 216, "level": 5}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "contact investigations, creating awareness so as to reduce the number of TB", "metadata": {"headings": [{"headings_0": {"content": "All Facilities should intensify TB community interventions such as increasing TB", "page": 216, "level": 2}}, {"headings_1": {"content": "h)", "page": 216, "level": 5}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "patients diagnosed and not started on treatment, increase TB case notification, increase the proportion of notified new and relapse TB cases to facilitate early", "metadata": {"headings": [{"headings_0": {"content": "patients diagnosed and not started on treatment, increase TB case notification, increase the proportion of notified new and relapse TB cases to facilitate early", "page": 216, "level": 4}}, {"headings_1": {"content": "All Facilities should intensify TB community interventions such as increasing TB", "page": 216, "level": 2}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "diagnosis and treatment enrolment and reduce on death rates as a result of late diagnosis.", "metadata": {"headings": [{"headings_0": {"content": "patients diagnosed and not started on treatment, increase TB case notification, increase the proportion of notified new and relapse TB cases to facilitate early", "page": 216, "level": 4}}, {"headings_1": {"content": "All Facilities should intensify TB community interventions such as increasing TB", "page": 216, "level": 2}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 216, "level": 5}}, {"headings_1": {"content": "patients diagnosed and not started on treatment, increase TB case notification, increase the proportion of notified new and relapse TB cases to facilitate early", "page": 216, "level": 4}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MOH should develop a national partner coordination framework with clear", "metadata": {"headings": [{"headings_0": {"content": "MOH should develop a national partner coordination framework with clear", "page": 216, "level": 2}}, {"headings_1": {"content": "i)", "page": 216, "level": 5}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "coordination structures at district and regional levels to facilitate identification of partners with clear roles to avoid duplication through disjointed planning and direct resources to priority intervention areas.", "metadata": {"headings": [{"headings_0": {"content": "MOH should develop a national partner coordination framework with clear", "page": 216, "level": 2}}, {"headings_1": {"content": "i)", "page": 216, "level": 5}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "OVERALL CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL CONCLUSION", "page": 216, "level": 5}}, {"headings_1": {"content": "MOH should develop a national partner coordination framework with clear", "page": 216, "level": 2}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Government of Uganda with Global Fund and other Health development partners (Mildmay, Baylor Uganda, USAID, TASO etc.) have made concerted efforts through co-", "metadata": {"headings": [{"headings_0": {"content": "OVERALL CONCLUSION", "page": 216, "level": 5}}, {"headings_1": {"content": "MOH should develop a national partner coordination framework with clear", "page": 216, "level": 2}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "financing commitments in the fight against Tuberculosis despite the fact that it is still", "metadata": {"headings": [{"headings_0": {"content": "financing commitments in the fight against Tuberculosis despite the fact that it is still", "page": 216, "level": 2}}, {"headings_1": {"content": "OVERALL CONCLUSION", "page": 216, "level": 5}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ranked as a major cause of ill health and one of the leading causes of death worldwide", "metadata": {"headings": [{"headings_0": {"content": "financing commitments in the fight against Tuberculosis despite the fact that it is still", "page": 216, "level": 2}}, {"headings_1": {"content": "OVERALL CONCLUSION", "page": 216, "level": 5}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "during the grant cycle (2021-2023). At national level, strategic interventions are in place to reduce the incidence of TB, create awareness about TB and increase the proportion of people with TB symptoms that seek appropriate care from health facilities from 61% to", "metadata": {"headings": [{"headings_0": {"content": "during the grant cycle (2021-2023). At national level, strategic interventions are in place to reduce the incidence of TB, create awareness about TB and increase the proportion of people with TB symptoms that seek appropriate care from health facilities from 61% to", "page": 216, "level": 4}}, {"headings_1": {"content": "financing commitments in the fight against Tuberculosis despite the fact that it is still", "page": 216, "level": 2}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "90%, increase TB preventive treatment coverage among eligible people to > 90%,", "metadata": {"headings": [{"headings_0": {"content": "during the grant cycle (2021-2023). At national level, strategic interventions are in place to reduce the incidence of TB, create awareness about TB and increase the proportion of people with TB symptoms that seek appropriate care from health facilities from 61% to", "page": 216, "level": 4}}, {"headings_1": {"content": "financing commitments in the fight against Tuberculosis despite the fact that it is still", "page": 216, "level": 2}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "increase TB treatment coverage from 76% to >90%, and increase TB treatment success", "metadata": {"headings": [{"headings_0": {"content": "increase TB treatment coverage from 76% to >90%, and increase TB treatment success", "page": 216, "level": 2}}, {"headings_1": {"content": "during the grant cycle (2021-2023). At national level, strategic interventions are in place to reduce the incidence of TB, create awareness about TB and increase the proportion of people with TB symptoms that seek appropriate care from health facilities from 61% to", "page": 216, "level": 4}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "from 72% to >90% by 2024/25.", "metadata": {"headings": [{"headings_0": {"content": "increase TB treatment coverage from 76% to >90%, and increase TB treatment success", "page": 216, "level": 2}}, {"headings_1": {"content": "during the grant cycle (2021-2023). At national level, strategic interventions are in place to reduce the incidence of TB, create awareness about TB and increase the proportion of people with TB symptoms that seek appropriate care from health facilities from 61% to", "page": 216, "level": 4}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "However, there are numerous implementation challenges identified by the programmatic", "metadata": {"headings": [{"headings_0": {"content": "However, there are numerous implementation challenges identified by the programmatic", "page": 216, "level": 2}}, {"headings_1": {"content": "increase TB treatment coverage from 76% to >90%, and increase TB treatment success", "page": 216, "level": 2}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "audit at both national and facility levels including; failure to meet the programme co- financing contractual commitments by GoU, Failure to meet the estimated TB commodity", "metadata": {"headings": [{"headings_0": {"content": "However, there are numerous implementation challenges identified by the programmatic", "page": 216, "level": 2}}, {"headings_1": {"content": "increase TB treatment coverage from 76% to >90%, and increase TB treatment success", "page": 216, "level": 2}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "needs, weaknesses in the grant oversight function by CCM and FCU, low TB detection and", "metadata": {"headings": [{"headings_0": {"content": "needs, weaknesses in the grant oversight function by CCM and FCU, low TB detection and", "page": 216, "level": 2}}, {"headings_1": {"content": "However, there are numerous implementation challenges identified by the programmatic", "page": 216, "level": 2}}], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "diagnosis rates due to weaknesses in screening and surveillance activities, capacity gaps, \n216 \nstock out of reagents and other consumables, low treatment success rates due to inadequate follow ups and contact tracing, late access to treatment services among others", "metadata": {"headings": [{"headings_0": {"content": "needs, weaknesses in the grant oversight function by CCM and FCU, low TB detection and", "page": 216, "level": 2}}, {"headings_1": {"content": "However, there are numerous implementation challenges identified by the programmatic", "page": 216, "level": 2}}, [{"headings_0": {"content": "needs, weaknesses in the grant oversight function by CCM and FCU, low TB detection and", "page": 216, "level": 2}}, {"headings_1": {"content": "However, there are numerous implementation challenges identified by the programmatic", "page": 216, "level": 2}}], [{"headings_0": {"content": "needs, weaknesses in the grant oversight function by CCM and FCU, low TB detection and", "page": 216, "level": 2}}, {"headings_1": {"content": "However, there are numerous implementation challenges identified by the programmatic", "page": 216, "level": 2}}]], "page": 216, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "that if addressed shall lead to success in achievement of the TB Grant programme", "metadata": {"headings": [{"headings_0": {"content": "that if addressed shall lead to success in achievement of the TB Grant programme", "page": 217, "level": 2}}, {"headings_1": {"content": "needs, weaknesses in the grant oversight function by CCM and FCU, low TB detection and", "page": 216, "level": 2}}], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "objectives as highlighted in the paragraph above.", "metadata": {"headings": [{"headings_0": {"content": "that if addressed shall lead to success in achievement of the TB Grant programme", "page": 217, "level": 2}}, {"headings_1": {"content": "needs, weaknesses in the grant oversight function by CCM and FCU, low TB detection and", "page": 216, "level": 2}}], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.19 VALUE FOR MONEY AUDIT ON THE EFFECTIVENESS OF INTERVENTIONS BY THE UGANDA NATIONAL BUREAU OF STANDARDS TO REGULATE THE QUALITY OF LOCALLY MANUFACTURED GOODS", "metadata": {"headings": [{"headings_0": {"content": "4.1.19 VALUE FOR MONEY AUDIT ON THE EFFECTIVENESS OF INTERVENTIONS BY THE UGANDA NATIONAL BUREAU OF STANDARDS TO REGULATE THE QUALITY OF LOCALLY MANUFACTURED GOODS", "page": 217, "level": 5}}, {"headings_1": {"content": "that if addressed shall lead to success in achievement of the TB Grant programme", "page": 217, "level": 2}}], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Manufacturing is essential for building a resilient, integrated, independent and self- sufficient economy. It provides an opportunity to strengthen the private sector to drive", "metadata": {"headings": [{"headings_0": {"content": "Manufacturing is essential for building a resilient, integrated, independent and self- sufficient economy. It provides an opportunity to strengthen the private sector to drive", "page": 217, "level": 4}}, {"headings_1": {"content": "4.1.19 VALUE FOR MONEY AUDIT ON THE EFFECTIVENESS OF INTERVENTIONS BY THE UGANDA NATIONAL BUREAU OF STANDARDS TO REGULATE THE QUALITY OF LOCALLY MANUFACTURED GOODS", "page": 217, "level": 5}}], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "growth through increasing production for export expansion of high value products and import substitution ultimately contributing to job creation, increased incomes and improvement in quality of life. To provide Standardization and Metrology services to industry in order to facilitate trade protect consumers and ensure fair trade practices in", "metadata": {"headings": [{"headings_0": {"content": "Manufacturing is essential for building a resilient, integrated, independent and self- sufficient economy. It provides an opportunity to strengthen the private sector to drive", "page": 217, "level": 4}}, {"headings_1": {"content": "4.1.19 VALUE FOR MONEY AUDIT ON THE EFFECTIVENESS OF INTERVENTIONS BY THE UGANDA NATIONAL BUREAU OF STANDARDS TO REGULATE THE QUALITY OF LOCALLY MANUFACTURED GOODS", "page": 217, "level": 5}}], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the market place, the Uganda National Bureau of standards (UNBS) was established under cap 327 of the Laws of Uganda. The UNBS formulates and enforces national standards", "metadata": {"headings": [{"headings_0": {"content": "the market place, the Uganda National Bureau of standards (UNBS) was established under cap 327 of the Laws of Uganda. The UNBS formulates and enforces national standards", "page": 217, "level": 4}}, {"headings_1": {"content": "Manufacturing is essential for building a resilient, integrated, independent and self- sufficient economy. It provides an opportunity to strengthen the private sector to drive", "page": 217, "level": 4}}], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for various sectors, including health and safety, and promotes trade by harmonizing", "metadata": {"headings": [{"headings_0": {"content": "the market place, the Uganda National Bureau of standards (UNBS) was established under cap 327 of the Laws of Uganda. The UNBS formulates and enforces national standards", "page": 217, "level": 4}}, {"headings_1": {"content": "Manufacturing is essential for building a resilient, integrated, independent and self- sufficient economy. It provides an opportunity to strengthen the private sector to drive", "page": 217, "level": 4}}], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "specifications. It also tests commodities for conformity, assists in preparing internal", "metadata": {"headings": [{"headings_0": {"content": "specifications. It also tests commodities for conformity, assists in preparing internal", "page": 217, "level": 2}}, {"headings_1": {"content": "the market place, the Uganda National Bureau of standards (UNBS) was established under cap 327 of the Laws of Uganda. The UNBS formulates and enforces national standards", "page": 217, "level": 4}}], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "standards, and undertakes educational work. \nUganda\u2019s manufacturing sector is flooded with substandard production, as over half of", "metadata": {"headings": [{"headings_0": {"content": "specifications. It also tests commodities for conformity, assists in preparing internal", "page": 217, "level": 2}}, {"headings_1": {"content": "the market place, the Uganda National Bureau of standards (UNBS) was established under cap 327 of the Laws of Uganda. The UNBS formulates and enforces national standards", "page": 217, "level": 4}}, [{"headings_0": {"content": "specifications. It also tests commodities for conformity, assists in preparing internal", "page": 217, "level": 2}}, {"headings_1": {"content": "the market place, the Uganda National Bureau of standards (UNBS) was established under cap 327 of the Laws of Uganda. The UNBS formulates and enforces national standards", "page": 217, "level": 4}}]], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "goods in the domestic market are below quality standards. This proliferation of inferior products impacts consumer safety and the competitiveness of Ugandan goods regionally and globally. A key driver is significant gaps in policies, laws, and regulations governing", "metadata": {"headings": [{"headings_0": {"content": "goods in the domestic market are below quality standards. This proliferation of inferior products impacts consumer safety and the competitiveness of Ugandan goods regionally and globally. A key driver is significant gaps in policies, laws, and regulations governing", "page": 217, "level": 4}}, {"headings_1": {"content": "specifications. It also tests commodities for conformity, assists in preparing internal", "page": 217, "level": 2}}], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "quality assurance and standardization \u2013 with inadequate legislation where it does exist and weak enforcement of the established regulations. With such systemic deficiencies in regulatory frameworks and oversight, coupled with limited awareness among businesses and consumers, the manufacturing sector has struggled to ensure quality outputs. \nIn light of the above concerns, I undertook an audit on the Bureau whose overall objective was \u201cTo assess the measures put in place by UNBS to regulate the quality and safety of locally manufactured products.\u201d", "metadata": {"headings": [{"headings_0": {"content": "goods in the domestic market are below quality standards. This proliferation of inferior products impacts consumer safety and the competitiveness of Ugandan goods regionally and globally. A key driver is significant gaps in policies, laws, and regulations governing", "page": 217, "level": 4}}, {"headings_1": {"content": "specifications. It also tests commodities for conformity, assists in preparing internal", "page": 217, "level": 2}}, [{"headings_0": {"content": "goods in the domestic market are below quality standards. This proliferation of inferior products impacts consumer safety and the competitiveness of Ugandan goods regionally and globally. A key driver is significant gaps in policies, laws, and regulations governing", "page": 217, "level": 4}}, {"headings_1": {"content": "specifications. It also tests commodities for conformity, assists in preparing internal", "page": 217, "level": 2}}]], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY AUDIT FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 217, "level": 5}}, {"headings_1": {"content": "goods in the domestic market are below quality standards. This proliferation of inferior products impacts consumer safety and the competitiveness of Ugandan goods regionally and globally. A key driver is significant gaps in policies, laws, and regulations governing", "page": 217, "level": 4}}], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Notable achievements made by Uganda Bureau of Standards in regulation of standards of manufactured goods are; it has developed and implemented a number of quality", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 217, "level": 5}}, {"headings_1": {"content": "goods in the domestic market are below quality standards. This proliferation of inferior products impacts consumer safety and the competitiveness of Ugandan goods regionally and globally. A key driver is significant gaps in policies, laws, and regulations governing", "page": 217, "level": 4}}], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "standards, and it carries out regular inspections and testing of goods. UNBS also certifies", "metadata": {"headings": [{"headings_0": {"content": "standards, and it carries out regular inspections and testing of goods. UNBS also certifies", "page": 217, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 217, "level": 5}}], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "systems and products, carries out public awareness campaigns, and does capacity", "metadata": {"headings": [{"headings_0": {"content": "standards, and it carries out regular inspections and testing of goods. UNBS also certifies", "page": 217, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 217, "level": 5}}], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "building for manufacturers. In addition to these activities, UNBS has also automated most of its processes to provide timely and efficient services to its clients. This includes the Metrology Laboratory Information Management System (METLIMS) and the Certification", "metadata": {"headings": [{"headings_0": {"content": "building for manufacturers. In addition to these activities, UNBS has also automated most of its processes to provide timely and efficient services to its clients. This includes the Metrology Laboratory Information Management System (METLIMS) and the Certification", "page": 217, "level": 4}}, {"headings_1": {"content": "standards, and it carries out regular inspections and testing of goods. UNBS also certifies", "page": 217, "level": 2}}], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Information Management System (CIMs). \nDespite these notable achievements, the audit identified areas of improvement that need to be addressed as indicated below: \n217", "metadata": {"headings": [{"headings_0": {"content": "building for manufacturers. In addition to these activities, UNBS has also automated most of its processes to provide timely and efficient services to its clients. This includes the Metrology Laboratory Information Management System (METLIMS) and the Certification", "page": 217, "level": 4}}, {"headings_1": {"content": "standards, and it carries out regular inspections and testing of goods. UNBS also certifies", "page": 217, "level": 2}}, [{"headings_0": {"content": "building for manufacturers. In addition to these activities, UNBS has also automated most of its processes to provide timely and efficient services to its clients. This includes the Metrology Laboratory Information Management System (METLIMS) and the Certification", "page": 217, "level": 4}}, {"headings_1": {"content": "standards, and it carries out regular inspections and testing of goods. UNBS also certifies", "page": 217, "level": 2}}], [{"headings_0": {"content": "building for manufacturers. In addition to these activities, UNBS has also automated most of its processes to provide timely and efficient services to its clients. This includes the Metrology Laboratory Information Management System (METLIMS) and the Certification", "page": 217, "level": 4}}, {"headings_1": {"content": "standards, and it carries out regular inspections and testing of goods. UNBS also certifies", "page": 217, "level": 2}}]], "page": 217, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 218, "level": 5}}, {"headings_1": {"content": "building for manufacturers. In addition to these activities, UNBS has also automated most of its processes to provide timely and efficient services to its clients. This includes the Metrology Laboratory Information Management System (METLIMS) and the Certification", "page": 217, "level": 4}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Some critical laws and regulations like UNBS Amendment Act 2013, Weights and", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 218, "level": 5}}, {"headings_1": {"content": "building for manufacturers. In addition to these activities, UNBS has also automated most of its processes to provide timely and efficient services to its clients. This includes the Metrology Laboratory Information Management System (METLIMS) and the Certification", "page": 217, "level": 4}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Measures Amendment Act Cap 103 1965, Weights and Measures (Pattern Approval) Regulations, the weights and measures (static tanks) rules and Weights", "metadata": {"headings": [{"headings_0": {"content": "Measures Amendment Act Cap 103 1965, Weights and Measures (Pattern Approval) Regulations, the weights and measures (static tanks) rules and Weights", "page": 218, "level": 4}}, {"headings_1": {"content": "(i)", "page": 218, "level": 5}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and Measures (water meter) rules have been tabled to the parliamentary Counsel", "metadata": {"headings": [{"headings_0": {"content": "Measures Amendment Act Cap 103 1965, Weights and Measures (Pattern Approval) Regulations, the weights and measures (static tanks) rules and Weights", "page": 218, "level": 4}}, {"headings_1": {"content": "(i)", "page": 218, "level": 5}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of Ministry of Justice but remain unapproved to-date. In the absence of these", "metadata": {"headings": [{"headings_0": {"content": "of Ministry of Justice but remain unapproved to-date. In the absence of these", "page": 218, "level": 2}}, {"headings_1": {"content": "Measures Amendment Act Cap 103 1965, Weights and Measures (Pattern Approval) Regulations, the weights and measures (static tanks) rules and Weights", "page": 218, "level": 4}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "updated laws and regulations, there have been conflicts in mandates between the", "metadata": {"headings": [{"headings_0": {"content": "of Ministry of Justice but remain unapproved to-date. In the absence of these", "page": 218, "level": 2}}, {"headings_1": {"content": "Measures Amendment Act Cap 103 1965, Weights and Measures (Pattern Approval) Regulations, the weights and measures (static tanks) rules and Weights", "page": 218, "level": 4}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Bureau and agencies and reduced enforcement of desired processes.", "metadata": {"headings": [{"headings_0": {"content": "Bureau and agencies and reduced enforcement of desired processes.", "page": 218, "level": 2}}, {"headings_1": {"content": "of Ministry of Justice but remain unapproved to-date. In the absence of these", "page": 218, "level": 2}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ii) Over a 4-year period (2019/20 \u2013 2022/23), Uganda\u2019s standard development", "metadata": {"headings": [{"headings_0": {"content": "(ii) Over a 4-year period (2019/20 \u2013 2022/23), Uganda\u2019s standard development", "page": 218, "level": 2}}, {"headings_1": {"content": "Bureau and agencies and reduced enforcement of desired processes.", "page": 218, "level": 2}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "process exceeded timeline targets by averaging 10 additional months beyond the predetermined timelines, with a 25% shortfall in total standards developed", "metadata": {"headings": [{"headings_0": {"content": "(ii) Over a 4-year period (2019/20 \u2013 2022/23), Uganda\u2019s standard development", "page": 218, "level": 2}}, {"headings_1": {"content": "Bureau and agencies and reduced enforcement of desired processes.", "page": 218, "level": 2}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "compared to the established targets. This shortfall indicates systemic inadequacies", "metadata": {"headings": [{"headings_0": {"content": "compared to the established targets. This shortfall indicates systemic inadequacies", "page": 218, "level": 2}}, {"headings_1": {"content": "(ii) Over a 4-year period (2019/20 \u2013 2022/23), Uganda\u2019s standard development", "page": 218, "level": 2}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "in both streamlining and accelerating national standards setting.", "metadata": {"headings": [{"headings_0": {"content": "compared to the established targets. This shortfall indicates systemic inadequacies", "page": 218, "level": 2}}, {"headings_1": {"content": "(ii) Over a 4-year period (2019/20 \u2013 2022/23), Uganda\u2019s standard development", "page": 218, "level": 2}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 218, "level": 5}}, {"headings_1": {"content": "compared to the established targets. This shortfall indicates systemic inadequacies", "page": 218, "level": 2}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A random survey revealed that 67.7% of consumers in the general public lack", "metadata": {"headings": [{"headings_0": {"content": "A random survey revealed that 67.7% of consumers in the general public lack", "page": 218, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 218, "level": 5}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "awareness regarding various aspects like; understanding the significance of product certifications and standards, identifying certified products versus uncertified or counterfeit ones, knowledge about the potential risks associated with using uncertified products, access to reliable information sources regarding certified products and their benefits and confidence in making informed", "metadata": {"headings": [{"headings_0": {"content": "A random survey revealed that 67.7% of consumers in the general public lack", "page": 218, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 218, "level": 5}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "purchasing decisions based on product certifications. This lack of awareness", "metadata": {"headings": [{"headings_0": {"content": "purchasing decisions based on product certifications. This lack of awareness", "page": 218, "level": 2}}, {"headings_1": {"content": "A random survey revealed that 67.7% of consumers in the general public lack", "page": 218, "level": 2}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "stems from UNBS\u2019s primary focus on promoting standards within the formal sector and SMEs.", "metadata": {"headings": [{"headings_0": {"content": "purchasing decisions based on product certifications. This lack of awareness", "page": 218, "level": 2}}, {"headings_1": {"content": "A random survey revealed that 67.7% of consumers in the general public lack", "page": 218, "level": 2}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 218, "level": 5}}, {"headings_1": {"content": "purchasing decisions based on product certifications. This lack of awareness", "page": 218, "level": 2}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Audit revealed gaps in the Bureau\u2019s capacity of scopes covered in calibration of equipment used by manufacturers. Specifically, the audit revealed insufficiency of up to 64.29% in the ranges of measurement parameters that the UNBS are", "metadata": {"headings": [{"headings_0": {"content": "Audit revealed gaps in the Bureau\u2019s capacity of scopes covered in calibration of equipment used by manufacturers. Specifically, the audit revealed insufficiency of up to 64.29% in the ranges of measurement parameters that the UNBS are", "page": 218, "level": 4}}, {"headings_1": {"content": "(iv)", "page": 218, "level": 5}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "currently able to calibrate equipment for.", "metadata": {"headings": [{"headings_0": {"content": "Audit revealed gaps in the Bureau\u2019s capacity of scopes covered in calibration of equipment used by manufacturers. Specifically, the audit revealed insufficiency of up to 64.29% in the ranges of measurement parameters that the UNBS are", "page": 218, "level": 4}}, {"headings_1": {"content": "(iv)", "page": 218, "level": 5}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 218, "level": 5}}, {"headings_1": {"content": "Audit revealed gaps in the Bureau\u2019s capacity of scopes covered in calibration of equipment used by manufacturers. Specifically, the audit revealed insufficiency of up to 64.29% in the ranges of measurement parameters that the UNBS are", "page": 218, "level": 4}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Some product certification processes experienced delays, averaging between 3 to 41 days longer than the specified durations. Further analysis uncovered outliers", "metadata": {"headings": [{"headings_0": {"content": "Some product certification processes experienced delays, averaging between 3 to 41 days longer than the specified durations. Further analysis uncovered outliers", "page": 218, "level": 4}}, {"headings_1": {"content": "(v)", "page": 218, "level": 5}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "exceeding 200 days for certain certification procedures.", "metadata": {"headings": [{"headings_0": {"content": "Some product certification processes experienced delays, averaging between 3 to 41 days longer than the specified durations. Further analysis uncovered outliers", "page": 218, "level": 4}}, {"headings_1": {"content": "(v)", "page": 218, "level": 5}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 218, "level": 5}}, {"headings_1": {"content": "Some product certification processes experienced delays, averaging between 3 to 41 days longer than the specified durations. Further analysis uncovered outliers", "page": 218, "level": 4}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Laboratory tests conducted by UNBS for foods, beverages, and cosmetics were", "metadata": {"headings": [{"headings_0": {"content": "Laboratory tests conducted by UNBS for foods, beverages, and cosmetics were", "page": 218, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 218, "level": 5}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "insufficient to comprehensively determine some safety and quality aspects of", "metadata": {"headings": [{"headings_0": {"content": "Laboratory tests conducted by UNBS for foods, beverages, and cosmetics were", "page": 218, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 218, "level": 5}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "products such as gas composition and existence of radioactive materials. This", "metadata": {"headings": [{"headings_0": {"content": "products such as gas composition and existence of radioactive materials. This", "page": 218, "level": 2}}, {"headings_1": {"content": "Laboratory tests conducted by UNBS for foods, beverages, and cosmetics were", "page": 218, "level": 2}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inadequacy stemmed from the lack of necessary equipment required for conducting the various tests", "metadata": {"headings": [{"headings_0": {"content": "products such as gas composition and existence of radioactive materials. This", "page": 218, "level": 2}}, {"headings_1": {"content": "Laboratory tests conducted by UNBS for foods, beverages, and cosmetics were", "page": 218, "level": 2}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii)", "metadata": {"headings": [{"headings_0": {"content": "(vii)", "page": 218, "level": 5}}, {"headings_1": {"content": "products such as gas composition and existence of radioactive materials. This", "page": 218, "level": 2}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "23 out of 134 districts representing 17% were never inspected during the 4 years", "metadata": {"headings": [{"headings_0": {"content": "(vii)", "page": 218, "level": 5}}, {"headings_1": {"content": "products such as gas composition and existence of radioactive materials. This", "page": 218, "level": 2}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(2019/20 \u2013 2022/23) under study. Additionally, during the financial years under", "metadata": {"headings": [{"headings_0": {"content": "(2019/20 \u2013 2022/23) under study. Additionally, during the financial years under", "page": 218, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 218, "level": 5}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "study, UNBS did not conduct any inspections of products manufactured and sold", "metadata": {"headings": [{"headings_0": {"content": "(2019/20 \u2013 2022/23) under study. Additionally, during the financial years under", "page": 218, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 218, "level": 5}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "on Uganda\u2019s islands. Furthermore, the Bureau had presence at only 32 out of 555 customs points including Single Customs Territory, Border posts and Internal", "metadata": {"headings": [{"headings_0": {"content": "on Uganda\u2019s islands. Furthermore, the Bureau had presence at only 32 out of 555 customs points including Single Customs Territory, Border posts and Internal", "page": 218, "level": 4}}, {"headings_1": {"content": "(2019/20 \u2013 2022/23) under study. Additionally, during the financial years under", "page": 218, "level": 2}}], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Customs Depot. These facilitate the smuggling in of substandard goods that are used as raw materials for production of consumer goods. \n218 \n(viii) The UNBS Market Surveillance Department faces equipment shortages, understaffing, and a knowledge gap in using inspection tools, hindering effective", "metadata": {"headings": [{"headings_0": {"content": "on Uganda\u2019s islands. Furthermore, the Bureau had presence at only 32 out of 555 customs points including Single Customs Territory, Border posts and Internal", "page": 218, "level": 4}}, {"headings_1": {"content": "(2019/20 \u2013 2022/23) under study. Additionally, during the financial years under", "page": 218, "level": 2}}, [{"headings_0": {"content": "on Uganda\u2019s islands. Furthermore, the Bureau had presence at only 32 out of 555 customs points including Single Customs Territory, Border posts and Internal", "page": 218, "level": 4}}, {"headings_1": {"content": "(2019/20 \u2013 2022/23) under study. Additionally, during the financial years under", "page": 218, "level": 2}}], [{"headings_0": {"content": "on Uganda\u2019s islands. Furthermore, the Bureau had presence at only 32 out of 555 customs points including Single Customs Territory, Border posts and Internal", "page": 218, "level": 4}}, {"headings_1": {"content": "(2019/20 \u2013 2022/23) under study. Additionally, during the financial years under", "page": 218, "level": 2}}]], "page": 218, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "oversight across the country. Additionally, products with compulsory standards still utilize the previous Q mark, which is deficient in fool proof security attributes,", "metadata": {"headings": [{"headings_0": {"content": "oversight across the country. Additionally, products with compulsory standards still utilize the previous Q mark, which is deficient in fool proof security attributes,", "page": 219, "level": 4}}, {"headings_1": {"content": "on Uganda\u2019s islands. Furthermore, the Bureau had presence at only 32 out of 555 customs points including Single Customs Territory, Border posts and Internal", "page": 218, "level": 4}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "rendering them susceptible to manipulation and counterfeiting.", "metadata": {"headings": [{"headings_0": {"content": "oversight across the country. Additionally, products with compulsory standards still utilize the previous Q mark, which is deficient in fool proof security attributes,", "page": 219, "level": 4}}, {"headings_1": {"content": "on Uganda\u2019s islands. Furthermore, the Bureau had presence at only 32 out of 555 customs points including Single Customs Territory, Border posts and Internal", "page": 218, "level": 4}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ix)", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 219, "level": 5}}, {"headings_1": {"content": "oversight across the country. Additionally, products with compulsory standards still utilize the previous Q mark, which is deficient in fool proof security attributes,", "page": 219, "level": 4}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Storage structures for impounded goods by UNBS were inadequate and lacked regional distribution. Furthermore, existing sites suffered from poor sanitation,", "metadata": {"headings": [{"headings_0": {"content": "Storage structures for impounded goods by UNBS were inadequate and lacked regional distribution. Furthermore, existing sites suffered from poor sanitation,", "page": 219, "level": 4}}, {"headings_1": {"content": "(ix)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "lacked proper ventilation, and lacked organization, leading to potential contamination among different product categories.", "metadata": {"headings": [{"headings_0": {"content": "Storage structures for impounded goods by UNBS were inadequate and lacked regional distribution. Furthermore, existing sites suffered from poor sanitation,", "page": 219, "level": 4}}, {"headings_1": {"content": "(ix)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 219, "level": 5}}, {"headings_1": {"content": "Storage structures for impounded goods by UNBS were inadequate and lacked regional distribution. Furthermore, existing sites suffered from poor sanitation,", "page": 219, "level": 4}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting officer of the Uganda National Bureau of Standards should;", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer of the Uganda National Bureau of Standards should;", "page": 219, "level": 2}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 219, "level": 5}}, {"headings_1": {"content": "The Accounting officer of the Uganda National Bureau of Standards should;", "page": 219, "level": 2}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure that the legal department prioritizes the development of comprehensive,", "metadata": {"headings": [{"headings_0": {"content": "Ensure that the legal department prioritizes the development of comprehensive,", "page": 219, "level": 2}}, {"headings_1": {"content": "a)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "costed work plans for each year, outlining specific activities, targets, and resource requirements.", "metadata": {"headings": [{"headings_0": {"content": "Ensure that the legal department prioritizes the development of comprehensive,", "page": 219, "level": 2}}, {"headings_1": {"content": "a)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 219, "level": 5}}, {"headings_1": {"content": "Ensure that the legal department prioritizes the development of comprehensive,", "page": 219, "level": 2}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Plan strategically, and streamline recruitment to efficiently fill missing staff", "metadata": {"headings": [{"headings_0": {"content": "Plan strategically, and streamline recruitment to efficiently fill missing staff", "page": 219, "level": 2}}, {"headings_1": {"content": "b)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "positions in the departments with staffing shortages", "metadata": {"headings": [{"headings_0": {"content": "Plan strategically, and streamline recruitment to efficiently fill missing staff", "page": 219, "level": 2}}, {"headings_1": {"content": "b)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 219, "level": 5}}, {"headings_1": {"content": "Plan strategically, and streamline recruitment to efficiently fill missing staff", "page": 219, "level": 2}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Set annual targets for standards development in line with its strategic plan. In", "metadata": {"headings": [{"headings_0": {"content": "Set annual targets for standards development in line with its strategic plan. In", "page": 219, "level": 2}}, {"headings_1": {"content": "c)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "cases where budget cuts have been implemented, it is necessary to review and revise work plans to ensure a clear basis for measuring performance", "metadata": {"headings": [{"headings_0": {"content": "Set annual targets for standards development in line with its strategic plan. In", "page": 219, "level": 2}}, {"headings_1": {"content": "c)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 219, "level": 5}}, {"headings_1": {"content": "Set annual targets for standards development in line with its strategic plan. In", "page": 219, "level": 2}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Refine sensitization strategies, set clear objectives, and extend campaign", "metadata": {"headings": [{"headings_0": {"content": "Refine sensitization strategies, set clear objectives, and extend campaign", "page": 219, "level": 2}}, {"headings_1": {"content": "d)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "coverage to all stakeholders per the strategic plan and review work plans when faced with budget revisions", "metadata": {"headings": [{"headings_0": {"content": "Refine sensitization strategies, set clear objectives, and extend campaign", "page": 219, "level": 2}}, {"headings_1": {"content": "d)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 219, "level": 5}}, {"headings_1": {"content": "Refine sensitization strategies, set clear objectives, and extend campaign", "page": 219, "level": 2}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Develop a structured and comprehensive calibration schedule that encompasses", "metadata": {"headings": [{"headings_0": {"content": "Develop a structured and comprehensive calibration schedule that encompasses", "page": 219, "level": 2}}, {"headings_1": {"content": "e)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "regular assessments of equipment requirements, designated budget allocations specifically intended for procuring calibration standards, and an efficient process for timely calibration, both domestically and internationally.", "metadata": {"headings": [{"headings_0": {"content": "Develop a structured and comprehensive calibration schedule that encompasses", "page": 219, "level": 2}}, {"headings_1": {"content": "e)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 219, "level": 5}}, {"headings_1": {"content": "Develop a structured and comprehensive calibration schedule that encompasses", "page": 219, "level": 2}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Align certification department work plans with strategic objectives, set uniform", "metadata": {"headings": [{"headings_0": {"content": "Align certification department work plans with strategic objectives, set uniform", "page": 219, "level": 2}}, {"headings_1": {"content": "f)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "system certification targets for regional expansion, and create implementation plans for realistic and beneficial certification achievements.", "metadata": {"headings": [{"headings_0": {"content": "Align certification department work plans with strategic objectives, set uniform", "page": 219, "level": 2}}, {"headings_1": {"content": "f)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 219, "level": 5}}, {"headings_1": {"content": "Align certification department work plans with strategic objectives, set uniform", "page": 219, "level": 2}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Prioritize automating and digitizing certification processes to reduce reliance on", "metadata": {"headings": [{"headings_0": {"content": "Prioritize automating and digitizing certification processes to reduce reliance on", "page": 219, "level": 2}}, {"headings_1": {"content": "g)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "manual systems that have caused delays.", "metadata": {"headings": [{"headings_0": {"content": "Prioritize automating and digitizing certification processes to reduce reliance on", "page": 219, "level": 2}}, {"headings_1": {"content": "g)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 219, "level": 5}}, {"headings_1": {"content": "Prioritize automating and digitizing certification processes to reduce reliance on", "page": 219, "level": 2}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Undertake a thorough assessment to identify all essential equipment required for", "metadata": {"headings": [{"headings_0": {"content": "Undertake a thorough assessment to identify all essential equipment required for", "page": 219, "level": 2}}, {"headings_1": {"content": "h)", "page": 219, "level": 5}}], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "testing various product categories prioritizing equipment based on risk factors, consumer needs, and industry demands and accordingly plan for the procurement of this equipment over the short and medium term. \n219", "metadata": {"headings": [{"headings_0": {"content": "Undertake a thorough assessment to identify all essential equipment required for", "page": 219, "level": 2}}, {"headings_1": {"content": "h)", "page": 219, "level": 5}}, [{"headings_0": {"content": "Undertake a thorough assessment to identify all essential equipment required for", "page": 219, "level": 2}}, {"headings_1": {"content": "h)", "page": 219, "level": 5}}]], "page": 219, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 220, "level": 5}}, {"headings_1": {"content": "Undertake a thorough assessment to identify all essential equipment required for", "page": 219, "level": 2}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Implement a comprehensive market surveillance database system to prioritize", "metadata": {"headings": [{"headings_0": {"content": "Implement a comprehensive market surveillance database system to prioritize", "page": 220, "level": 2}}, {"headings_1": {"content": "i)", "page": 220, "level": 5}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inspections, utilize ferries for island community inspections, and enhance enforcement measures against retailers selling products from unlicensed manufacturers.", "metadata": {"headings": [{"headings_0": {"content": "Implement a comprehensive market surveillance database system to prioritize", "page": 220, "level": 2}}, {"headings_1": {"content": "i)", "page": 220, "level": 5}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "j)", "metadata": {"headings": [{"headings_0": {"content": "j)", "page": 220, "level": 5}}, {"headings_1": {"content": "Implement a comprehensive market surveillance database system to prioritize", "page": 220, "level": 2}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Develop detailed procedural manuals for surveillance tools and allocate resources", "metadata": {"headings": [{"headings_0": {"content": "Develop detailed procedural manuals for surveillance tools and allocate resources", "page": 220, "level": 2}}, {"headings_1": {"content": "j)", "page": 220, "level": 5}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for comprehensive training programs to address skill gaps in the market surveillance department", "metadata": {"headings": [{"headings_0": {"content": "Develop detailed procedural manuals for surveillance tools and allocate resources", "page": 220, "level": 2}}, {"headings_1": {"content": "j)", "page": 220, "level": 5}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "k)", "metadata": {"headings": [{"headings_0": {"content": "k)", "page": 220, "level": 5}}, {"headings_1": {"content": "Develop detailed procedural manuals for surveillance tools and allocate resources", "page": 220, "level": 2}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Implement structured work plans with allocated resources for the legal unit to", "metadata": {"headings": [{"headings_0": {"content": "k)", "page": 220, "level": 5}}, {"headings_1": {"content": "Develop detailed procedural manuals for surveillance tools and allocate resources", "page": 220, "level": 2}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "improve case resolution times. Deploy maintenance staff and allocate resources for warehousing upkeep. Develop a plan for modern, permanent storage facilities", "metadata": {"headings": [{"headings_0": {"content": "improve case resolution times. Deploy maintenance staff and allocate resources for warehousing upkeep. Develop a plan for modern, permanent storage facilities", "page": 220, "level": 4}}, {"headings_1": {"content": "k)", "page": 220, "level": 5}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for impounded goods.", "metadata": {"headings": [{"headings_0": {"content": "improve case resolution times. Deploy maintenance staff and allocate resources for warehousing upkeep. Develop a plan for modern, permanent storage facilities", "page": 220, "level": 4}}, {"headings_1": {"content": "k)", "page": 220, "level": 5}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 220, "level": 5}}, {"headings_1": {"content": "improve case resolution times. Deploy maintenance staff and allocate resources for warehousing upkeep. Develop a plan for modern, permanent storage facilities", "page": 220, "level": 4}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Despite the Bureau having in place adequate standards for regulation of the quality of", "metadata": {"headings": [{"headings_0": {"content": "Despite the Bureau having in place adequate standards for regulation of the quality of", "page": 220, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 220, "level": 5}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "services and manufactured products in Uganda, some critical gaps persist across legal frameworks and agencies like parliamentary Counsel of Ministry of Justice Ministry of Justice and Constitutional affairs in effectively regulating local good quality and safety.", "metadata": {"headings": [{"headings_0": {"content": "Despite the Bureau having in place adequate standards for regulation of the quality of", "page": 220, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 220, "level": 5}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Laws have stalled, mandates unclear, standards setting slow and inadequate, consumer", "metadata": {"headings": [{"headings_0": {"content": "Laws have stalled, mandates unclear, standards setting slow and inadequate, consumer", "page": 220, "level": 2}}, {"headings_1": {"content": "Despite the Bureau having in place adequate standards for regulation of the quality of", "page": 220, "level": 2}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "awareness lacking \u2013 all constraining purchase power to drive quality demands.", "metadata": {"headings": [{"headings_0": {"content": "Laws have stalled, mandates unclear, standards setting slow and inadequate, consumer", "page": 220, "level": 2}}, {"headings_1": {"content": "Despite the Bureau having in place adequate standards for regulation of the quality of", "page": 220, "level": 2}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Moreover, severe limitations exist in UNBS enforcement capabilities and infrastructure to test products and store seized unqualified goods. Until laws and institutional roles are", "metadata": {"headings": [{"headings_0": {"content": "Moreover, severe limitations exist in UNBS enforcement capabilities and infrastructure to test products and store seized unqualified goods. Until laws and institutional roles are", "page": 220, "level": 4}}, {"headings_1": {"content": "Laws have stalled, mandates unclear, standards setting slow and inadequate, consumer", "page": 220, "level": 2}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "strengthened, standards development and consumer knowledge accelerated, enforcement capacity enhanced, and infrastructure upgraded, regulation of domestic manufactured goods will stay ineffective.", "metadata": {"headings": [{"headings_0": {"content": "Moreover, severe limitations exist in UNBS enforcement capabilities and infrastructure to test products and store seized unqualified goods. Until laws and institutional roles are", "page": 220, "level": 4}}, {"headings_1": {"content": "Laws have stalled, mandates unclear, standards setting slow and inadequate, consumer", "page": 220, "level": 2}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.20 VALUE FOR MONEY AUDIT ON THE IMPLEMENTATION OF THE NEW LOWER SECONDARY CURRICULUM BY NATIONAL CURRICULUM DEVELOPMENT CENTRE", "metadata": {"headings": [{"headings_0": {"content": "4.1.20 VALUE FOR MONEY AUDIT ON THE IMPLEMENTATION OF THE NEW LOWER SECONDARY CURRICULUM BY NATIONAL CURRICULUM DEVELOPMENT CENTRE", "page": 220, "level": 5}}, {"headings_1": {"content": "Moreover, severe limitations exist in UNBS enforcement capabilities and infrastructure to test products and store seized unqualified goods. Until laws and institutional roles are", "page": 220, "level": 4}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Government of Uganda through the National Curriculum Development Centre (NCDC)", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda through the National Curriculum Development Centre (NCDC)", "page": 220, "level": 2}}, {"headings_1": {"content": "4.1.20 VALUE FOR MONEY AUDIT ON THE IMPLEMENTATION OF THE NEW LOWER SECONDARY CURRICULUM BY NATIONAL CURRICULUM DEVELOPMENT CENTRE", "page": 220, "level": 5}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and Ministry of Education and Sports (MoES) reviewed the Lower Secondary Education Curriculum (LSEC) starting 2018 whose implementation was rolled out in 2020. And", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda through the National Curriculum Development Centre (NCDC)", "page": 220, "level": 2}}, {"headings_1": {"content": "4.1.20 VALUE FOR MONEY AUDIT ON THE IMPLEMENTATION OF THE NEW LOWER SECONDARY CURRICULUM BY NATIONAL CURRICULUM DEVELOPMENT CENTRE", "page": 220, "level": 5}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "accordingly developed the developed Competence Based Curriculum (CBC) is more", "metadata": {"headings": [{"headings_0": {"content": "accordingly developed the developed Competence Based Curriculum (CBC) is more", "page": 220, "level": 2}}, {"headings_1": {"content": "The Government of Uganda through the National Curriculum Development Centre (NCDC)", "page": 220, "level": 2}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inclusive and based on clear values and principles that when implemented successfully will satisfy the needs of learners of different abilities.", "metadata": {"headings": [{"headings_0": {"content": "accordingly developed the developed Competence Based Curriculum (CBC) is more", "page": 220, "level": 2}}, {"headings_1": {"content": "The Government of Uganda through the National Curriculum Development Centre (NCDC)", "page": 220, "level": 2}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "On the onset, the roll out of the newly developed CBC faced implementation challenges", "metadata": {"headings": [{"headings_0": {"content": "On the onset, the roll out of the newly developed CBC faced implementation challenges", "page": 220, "level": 2}}, {"headings_1": {"content": "accordingly developed the developed Competence Based Curriculum (CBC) is more", "page": 220, "level": 2}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "including but not limited to un harmonized legal framework, insufficient instructional", "metadata": {"headings": [{"headings_0": {"content": "On the onset, the roll out of the newly developed CBC faced implementation challenges", "page": 220, "level": 2}}, {"headings_1": {"content": "accordingly developed the developed Competence Based Curriculum (CBC) is more", "page": 220, "level": 2}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "materials, absence of a National curriculum policy, insufficient capacity of curriculum", "metadata": {"headings": [{"headings_0": {"content": "materials, absence of a National curriculum policy, insufficient capacity of curriculum", "page": 220, "level": 2}}, {"headings_1": {"content": "On the onset, the roll out of the newly developed CBC faced implementation challenges", "page": 220, "level": 2}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implementers, resistance to from stakeholders (un sensitized teachers, school owners) ,", "metadata": {"headings": [{"headings_0": {"content": "materials, absence of a National curriculum policy, insufficient capacity of curriculum", "page": 220, "level": 2}}, {"headings_1": {"content": "On the onset, the roll out of the newly developed CBC faced implementation challenges", "page": 220, "level": 2}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Non integration of ICT in the curriculum, absence of a National assessment policy,", "metadata": {"headings": [{"headings_0": {"content": "Non integration of ICT in the curriculum, absence of a National assessment policy,", "page": 220, "level": 2}}, {"headings_1": {"content": "materials, absence of a National curriculum policy, insufficient capacity of curriculum", "page": 220, "level": 2}}], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "unregulated education materials gaining access into schools among others. \n220 \nIn light of the above, the Office of the Auditor General conducted a Value for Money audit to assess the extent of implementation of the new lower secondary school\u2019s curriculum by NCDC.", "metadata": {"headings": [{"headings_0": {"content": "Non integration of ICT in the curriculum, absence of a National assessment policy,", "page": 220, "level": 2}}, {"headings_1": {"content": "materials, absence of a National curriculum policy, insufficient capacity of curriculum", "page": 220, "level": 2}}, [{"headings_0": {"content": "Non integration of ICT in the curriculum, absence of a National assessment policy,", "page": 220, "level": 2}}, {"headings_1": {"content": "materials, absence of a National curriculum policy, insufficient capacity of curriculum", "page": 220, "level": 2}}], [{"headings_0": {"content": "Non integration of ICT in the curriculum, absence of a National assessment policy,", "page": 220, "level": 2}}, {"headings_1": {"content": "materials, absence of a National curriculum policy, insufficient capacity of curriculum", "page": 220, "level": 2}}]], "page": 220, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Key Audit Findings", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Findings", "page": 221, "level": 5}}, {"headings_1": {"content": "Non integration of ICT in the curriculum, absence of a National assessment policy,", "page": 220, "level": 2}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The following achievements have been made by the NCDC in implementation of the LSEC:", "metadata": {"headings": [{"headings_0": {"content": "The following achievements have been made by the NCDC in implementation of the LSEC:", "page": 221, "level": 2}}, {"headings_1": {"content": "Key Audit Findings", "page": 221, "level": 5}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Trained teachers from over 2,831 schools out of which 966 (34.12%) were", "metadata": {"headings": [{"headings_0": {"content": "The following achievements have been made by the NCDC in implementation of the LSEC:", "page": 221, "level": 2}}, {"headings_1": {"content": "Key Audit Findings", "page": 221, "level": 5}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "The following achievements have been made by the NCDC in implementation of the LSEC:", "page": 221, "level": 2}}, {"headings_1": {"content": "Key Audit Findings", "page": 221, "level": 5}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Government aided and 1,865 (65.88%) were private schools. In addition, 1,600", "metadata": {"headings": [{"headings_0": {"content": "Government aided and 1,865 (65.88%) were private schools. In addition, 1,600", "page": 221, "level": 2}}, {"headings_1": {"content": "The following achievements have been made by the NCDC in implementation of the LSEC:", "page": 221, "level": 2}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "master trainers were trained to facilitate knowledge transfer to other teachers in the country. \n", "metadata": {"headings": [{"headings_0": {"content": "Government aided and 1,865 (65.88%) were private schools. In addition, 1,600", "page": 221, "level": 2}}, {"headings_1": {"content": "The following achievements have been made by the NCDC in implementation of the LSEC:", "page": 221, "level": 2}}, [{"headings_0": {"content": "Government aided and 1,865 (65.88%) were private schools. In addition, 1,600", "page": 221, "level": 2}}, {"headings_1": {"content": "The following achievements have been made by the NCDC in implementation of the LSEC:", "page": 221, "level": 2}}]], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Developed and distributed syllabus prototypes to different schools in the country", "metadata": {"headings": [{"headings_0": {"content": "Government aided and 1,865 (65.88%) were private schools. In addition, 1,600", "page": 221, "level": 2}}, {"headings_1": {"content": "The following achievements have been made by the NCDC in implementation of the LSEC:", "page": 221, "level": 2}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "to bridge the gap for delayed procurement of textbooks by Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "to bridge the gap for delayed procurement of textbooks by Ministry of Education", "page": 221, "level": 2}}, {"headings_1": {"content": "Government aided and 1,865 (65.88%) were private schools. In addition, 1,600", "page": 221, "level": 2}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and sports.", "metadata": {"headings": [{"headings_0": {"content": "to bridge the gap for delayed procurement of textbooks by Ministry of Education", "page": 221, "level": 2}}, {"headings_1": {"content": "Government aided and 1,865 (65.88%) were private schools. In addition, 1,600", "page": 221, "level": 2}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Engaged key stakeholders (UNEB, DES, DSE, Universities, ASSHU, schools, publishers and Parliament) on competence-based curriculum development and roll out.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Engaged key stakeholders (UNEB, DES, DSE, Universities, ASSHU, schools, publishers and Parliament) on competence-based curriculum development and roll out.", "page": 221, "level": 4}}, {"headings_1": {"content": "to bridge the gap for delayed procurement of textbooks by Ministry of Education", "page": 221, "level": 2}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "\uf0b7 Developed the CBC for lower secondary, implementation guidelines and Assessment Framework to guide curriculum implementation. In addition, an abridged curriculum for effective learning during the COVID-19 nationwide", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Developed the CBC for lower secondary, implementation guidelines and Assessment Framework to guide curriculum implementation. In addition, an abridged curriculum for effective learning during the COVID-19 nationwide", "page": 221, "level": 4}}, {"headings_1": {"content": "\uf0b7 Engaged key stakeholders (UNEB, DES, DSE, Universities, ASSHU, schools, publishers and Parliament) on competence-based curriculum development and roll out.", "page": 221, "level": 4}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "lockdown and closure of schools was developed to guide home schooling.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Developed the CBC for lower secondary, implementation guidelines and Assessment Framework to guide curriculum implementation. In addition, an abridged curriculum for effective learning during the COVID-19 nationwide", "page": 221, "level": 4}}, {"headings_1": {"content": "\uf0b7 Engaged key stakeholders (UNEB, DES, DSE, Universities, ASSHU, schools, publishers and Parliament) on competence-based curriculum development and roll out.", "page": 221, "level": 4}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "However, in spite of these there are still some performance gaps that were identified", "metadata": {"headings": [{"headings_0": {"content": "However, in spite of these there are still some performance gaps that were identified", "page": 221, "level": 2}}, {"headings_1": {"content": "\uf0b7 Developed the CBC for lower secondary, implementation guidelines and Assessment Framework to guide curriculum implementation. In addition, an abridged curriculum for effective learning during the COVID-19 nationwide", "page": 221, "level": 4}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "during the audit which need to be addressed indicated below; the detailed findings are in Chapter 4 of this report", "metadata": {"headings": [{"headings_0": {"content": "However, in spite of these there are still some performance gaps that were identified", "page": 221, "level": 2}}, {"headings_1": {"content": "\uf0b7 Developed the CBC for lower secondary, implementation guidelines and Assessment Framework to guide curriculum implementation. In addition, an abridged curriculum for effective learning during the COVID-19 nationwide", "page": 221, "level": 4}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "1) Legislation for Effective Education Curriculum Implementation", "metadata": {"headings": [{"headings_0": {"content": "1) Legislation for Effective Education Curriculum Implementation", "page": 221, "level": 5}}, {"headings_1": {"content": "However, in spite of these there are still some performance gaps that were identified", "page": 221, "level": 2}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 221, "level": 5}}, {"headings_1": {"content": "1) Legislation for Effective Education Curriculum Implementation", "page": 221, "level": 5}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Key requirements by the new lower secondary curriculum were not aligned to the current Education standards, policies and guidelines to facilitate effective delivery of the LSEC, these included but are not limited to; integration of ICT in teaching and learning, Integration of DIT skills in learning processes and learners sitting in", "metadata": {"headings": [{"headings_0": {"content": "Key requirements by the new lower secondary curriculum were not aligned to the current Education standards, policies and guidelines to facilitate effective delivery of the LSEC, these included but are not limited to; integration of ICT in teaching and learning, Integration of DIT skills in learning processes and learners sitting in", "page": 221, "level": 4}}, {"headings_1": {"content": "a)", "page": 221, "level": 5}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "groups.", "metadata": {"headings": [{"headings_0": {"content": "Key requirements by the new lower secondary curriculum were not aligned to the current Education standards, policies and guidelines to facilitate effective delivery of the LSEC, these included but are not limited to; integration of ICT in teaching and learning, Integration of DIT skills in learning processes and learners sitting in", "page": 221, "level": 4}}, {"headings_1": {"content": "a)", "page": 221, "level": 5}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 221, "level": 5}}, {"headings_1": {"content": "Key requirements by the new lower secondary curriculum were not aligned to the current Education standards, policies and guidelines to facilitate effective delivery of the LSEC, these included but are not limited to; integration of ICT in teaching and learning, Integration of DIT skills in learning processes and learners sitting in", "page": 221, "level": 4}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Critical policies and standards as the ICT policy, National curriculum policy, National assessment policy and Instructional materials book policy have not been", "metadata": {"headings": [{"headings_0": {"content": "Critical policies and standards as the ICT policy, National curriculum policy, National assessment policy and Instructional materials book policy have not been", "page": 221, "level": 4}}, {"headings_1": {"content": "b)", "page": 221, "level": 5}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "approved to date whereas other critical policies are either non-existent or outdated", "metadata": {"headings": [{"headings_0": {"content": "Critical policies and standards as the ICT policy, National curriculum policy, National assessment policy and Instructional materials book policy have not been", "page": 221, "level": 4}}, {"headings_1": {"content": "b)", "page": 221, "level": 5}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "given that the new LSEC is three years into implementation which affects effective", "metadata": {"headings": [{"headings_0": {"content": "given that the new LSEC is three years into implementation which affects effective", "page": 221, "level": 2}}, {"headings_1": {"content": "Critical policies and standards as the ICT policy, National curriculum policy, National assessment policy and Instructional materials book policy have not been", "page": 221, "level": 4}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "delivery of the curriculum.", "metadata": {"headings": [{"headings_0": {"content": "given that the new LSEC is three years into implementation which affects effective", "page": 221, "level": 2}}, {"headings_1": {"content": "Critical policies and standards as the ICT policy, National curriculum policy, National assessment policy and Instructional materials book policy have not been", "page": 221, "level": 4}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2) Implementation of the Lower Secondary Education Curriculum (LSEC).", "metadata": {"headings": [{"headings_0": {"content": "2) Implementation of the Lower Secondary Education Curriculum (LSEC).", "page": 221, "level": 5}}, {"headings_1": {"content": "given that the new LSEC is three years into implementation which affects effective", "page": 221, "level": 2}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 221, "level": 5}}, {"headings_1": {"content": "2) Implementation of the Lower Secondary Education Curriculum (LSEC).", "page": 221, "level": 5}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Teacher Training and Retooling of inspectors.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 221, "level": 5}}, {"headings_1": {"content": "2) Implementation of the Lower Secondary Education Curriculum (LSEC).", "page": 221, "level": 5}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 221, "level": 5}}, {"headings_1": {"content": "a)", "page": 221, "level": 5}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Audit noted that at the time of the curriculum roll out in February, 2020, the", "metadata": {"headings": [{"headings_0": {"content": "Audit noted that at the time of the curriculum roll out in February, 2020, the", "page": 221, "level": 2}}, {"headings_1": {"content": "(i)", "page": 221, "level": 5}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "targeted number of teachers to be trained had not been undertaken and many of \n221", "metadata": {"headings": [{"headings_0": {"content": "Audit noted that at the time of the curriculum roll out in February, 2020, the", "page": 221, "level": 2}}, {"headings_1": {"content": "(i)", "page": 221, "level": 5}}, [{"headings_0": {"content": "Audit noted that at the time of the curriculum roll out in February, 2020, the", "page": 221, "level": 2}}, {"headings_1": {"content": "(i)", "page": 221, "level": 5}}]], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "those that had under gone training during roll out (FY 2021/2022), claimed that they did not know how to implement the Competence Based Curriculum", "metadata": {"headings": [{"headings_0": {"content": "those that had under gone training during roll out (FY 2021/2022), claimed that they did not know how to implement the Competence Based Curriculum", "page": 222, "level": 4}}, {"headings_1": {"content": "Audit noted that at the time of the curriculum roll out in February, 2020, the", "page": 221, "level": 2}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "specifically the continuous assessment aspects.", "metadata": {"headings": [{"headings_0": {"content": "those that had under gone training during roll out (FY 2021/2022), claimed that they did not know how to implement the Competence Based Curriculum", "page": 222, "level": 4}}, {"headings_1": {"content": "Audit noted that at the time of the curriculum roll out in February, 2020, the", "page": 221, "level": 2}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 222, "level": 5}}, {"headings_1": {"content": "those that had under gone training during roll out (FY 2021/2022), claimed that they did not know how to implement the Competence Based Curriculum", "page": 222, "level": 4}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Some curriculum implementers such as the District Education Officers (DEOs) and District Education Inspectors in the northern and central regions including Head", "metadata": {"headings": [{"headings_0": {"content": "Some curriculum implementers such as the District Education Officers (DEOs) and District Education Inspectors in the northern and central regions including Head", "page": 222, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 222, "level": 5}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "teachers in the central region were never trained on the newly revised lower", "metadata": {"headings": [{"headings_0": {"content": "Some curriculum implementers such as the District Education Officers (DEOs) and District Education Inspectors in the northern and central regions including Head", "page": 222, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 222, "level": 5}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "secondary curriculum. Additionally, in the inspected schools, some teachers and Head teachers in both public and private sampled schools were not trained to", "metadata": {"headings": [{"headings_0": {"content": "secondary curriculum. Additionally, in the inspected schools, some teachers and Head teachers in both public and private sampled schools were not trained to", "page": 222, "level": 4}}, {"headings_1": {"content": "Some curriculum implementers such as the District Education Officers (DEOs) and District Education Inspectors in the northern and central regions including Head", "page": 222, "level": 4}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "facilitate delivery of the curriculum", "metadata": {"headings": [{"headings_0": {"content": "secondary curriculum. Additionally, in the inspected schools, some teachers and Head teachers in both public and private sampled schools were not trained to", "page": 222, "level": 4}}, {"headings_1": {"content": "Some curriculum implementers such as the District Education Officers (DEOs) and District Education Inspectors in the northern and central regions including Head", "page": 222, "level": 4}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii) Pre-service teachers (student teachers) were not trained on new assessment methods and how to prepare lesson plans as stipulated in the Competency Based", "metadata": {"headings": [{"headings_0": {"content": "(iii) Pre-service teachers (student teachers) were not trained on new assessment methods and how to prepare lesson plans as stipulated in the Competency Based", "page": 222, "level": 4}}, {"headings_1": {"content": "secondary curriculum. Additionally, in the inspected schools, some teachers and Head teachers in both public and private sampled schools were not trained to", "page": 222, "level": 4}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Curriculum. As such, they were still using traditional methods of teaching and assessment in the sampled rural Government schools", "metadata": {"headings": [{"headings_0": {"content": "(iii) Pre-service teachers (student teachers) were not trained on new assessment methods and how to prepare lesson plans as stipulated in the Competency Based", "page": 222, "level": 4}}, {"headings_1": {"content": "secondary curriculum. Additionally, in the inspected schools, some teachers and Head teachers in both public and private sampled schools were not trained to", "page": 222, "level": 4}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 222, "level": 5}}, {"headings_1": {"content": "(iii) Pre-service teachers (student teachers) were not trained on new assessment methods and how to prepare lesson plans as stipulated in the Competency Based", "page": 222, "level": 4}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Effectiveness of teacher trainings by NCDC", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 222, "level": 5}}, {"headings_1": {"content": "(iii) Pre-service teachers (student teachers) were not trained on new assessment methods and how to prepare lesson plans as stipulated in the Competency Based", "page": 222, "level": 4}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 222, "level": 5}}, {"headings_1": {"content": "b)", "page": 222, "level": 5}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "57.1% (100 teachers out of 175) of the sampled trained teachers in the selected 35 schools (Government and Private) across the central, east, west and northern regions in Uganda, indicated the teacher trainings conducted by NCDC were not effective. The teachers further indicated that the training duration was short with very detailed training modules (high content volume), ranging between 4 to 7 days with very large numbers of participants ranging between 41 to 1,928 teachers per training session.", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 222, "level": 5}}, {"headings_1": {"content": "b)", "page": 222, "level": 5}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 222, "level": 5}}, {"headings_1": {"content": "(i)", "page": 222, "level": 5}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "For a majority of the teachers, the frequency of the training was either once or", "metadata": {"headings": [{"headings_0": {"content": "For a majority of the teachers, the frequency of the training was either once or", "page": 222, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 222, "level": 5}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "twice which was inadequate to have a grip on all curriculum areas without a robust strategy for training evaluation to inform continuous training and capacity development plan", "metadata": {"headings": [{"headings_0": {"content": "For a majority of the teachers, the frequency of the training was either once or", "page": 222, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 222, "level": 5}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Provision of Instructional materials for CBC Implementation", "metadata": {"headings": [{"headings_0": {"content": "c) Provision of Instructional materials for CBC Implementation", "page": 222, "level": 5}}, {"headings_1": {"content": "For a majority of the teachers, the frequency of the training was either once or", "page": 222, "level": 2}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 222, "level": 5}}, {"headings_1": {"content": "c) Provision of Instructional materials for CBC Implementation", "page": 222, "level": 5}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Audit noted delay in the distribution and delivery of the textbooks and teacher\u2019s", "metadata": {"headings": [{"headings_0": {"content": "Audit noted delay in the distribution and delivery of the textbooks and teacher\u2019s", "page": 222, "level": 2}}, {"headings_1": {"content": "(i)", "page": 222, "level": 5}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "guides by Government and schools started the implementation of the CBC in", "metadata": {"headings": [{"headings_0": {"content": "Audit noted delay in the distribution and delivery of the textbooks and teacher\u2019s", "page": 222, "level": 2}}, {"headings_1": {"content": "(i)", "page": 222, "level": 5}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "February, 2020 without the necessary learner\u2019s textbooks and teacher\u2019s guides. Government started distribution of textbooks in 2022 two years into implementation when the first cohort of the CBC was in S.2.", "metadata": {"headings": [{"headings_0": {"content": "February, 2020 without the necessary learner\u2019s textbooks and teacher\u2019s guides. Government started distribution of textbooks in 2022 two years into implementation when the first cohort of the CBC was in S.2.", "page": 222, "level": 4}}, {"headings_1": {"content": "Audit noted delay in the distribution and delivery of the textbooks and teacher\u2019s", "page": 222, "level": 2}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 222, "level": 5}}, {"headings_1": {"content": "February, 2020 without the necessary learner\u2019s textbooks and teacher\u2019s guides. Government started distribution of textbooks in 2022 two years into implementation when the first cohort of the CBC was in S.2.", "page": 222, "level": 4}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The prototypes books provided by NCDC were not delivered to all secondary schools given that NCDC used the UNEB database of secondary schools to distribute prototype materials yet the database had only schools with centre numbers leaving out those that were not in the database.", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 222, "level": 5}}, {"headings_1": {"content": "February, 2020 without the necessary learner\u2019s textbooks and teacher\u2019s guides. Government started distribution of textbooks in 2022 two years into implementation when the first cohort of the CBC was in S.2.", "page": 222, "level": 4}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 222, "level": 5}}, {"headings_1": {"content": "(ii)", "page": 222, "level": 5}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A sample of 35 schools revealed that the textbooks delivered to these schools was", "metadata": {"headings": [{"headings_0": {"content": "A sample of 35 schools revealed that the textbooks delivered to these schools was", "page": 222, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 222, "level": 5}}], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inadequate as the student textbook ratios were very high in some compulsory subjects whereas for some elective subjects no textbooks were provided at all to facilitate implementation of the CBC. The textbook to student ratios ranged from 1:2 to 1: 294 in different subjects, against the ideal standard of 1:1 \n222", "metadata": {"headings": [{"headings_0": {"content": "A sample of 35 schools revealed that the textbooks delivered to these schools was", "page": 222, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 222, "level": 5}}, [{"headings_0": {"content": "A sample of 35 schools revealed that the textbooks delivered to these schools was", "page": 222, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 222, "level": 5}}]], "page": 222, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d) Availability of Adequate School Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "d) Availability of Adequate School Infrastructure", "page": 223, "level": 5}}, {"headings_1": {"content": "A sample of 35 schools revealed that the textbooks delivered to these schools was", "page": 222, "level": 2}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Government aided schools faced difficulties in implementing CBC due to lack of adequate learning facilities such as classroom infrastructure, chairs and tables,", "metadata": {"headings": [{"headings_0": {"content": "d) Availability of Adequate School Infrastructure", "page": 223, "level": 5}}, {"headings_1": {"content": "A sample of 35 schools revealed that the textbooks delivered to these schools was", "page": 222, "level": 2}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "library infrastructure, ICT infrastructure, Laboratory infrastructure among others.", "metadata": {"headings": [{"headings_0": {"content": "library infrastructure, ICT infrastructure, Laboratory infrastructure among others.", "page": 223, "level": 2}}, {"headings_1": {"content": "d) Availability of Adequate School Infrastructure", "page": 223, "level": 5}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The teachers reported that most of the Government aided schools had high enrolment yet, there were inadequate classrooms to accommodate the high", "metadata": {"headings": [{"headings_0": {"content": "library infrastructure, ICT infrastructure, Laboratory infrastructure among others.", "page": 223, "level": 2}}, {"headings_1": {"content": "d) Availability of Adequate School Infrastructure", "page": 223, "level": 5}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "numbers. The average student-desk ratio is 1 desk to 5 students against the", "metadata": {"headings": [{"headings_0": {"content": "numbers. The average student-desk ratio is 1 desk to 5 students against the", "page": 223, "level": 2}}, {"headings_1": {"content": "library infrastructure, ICT infrastructure, Laboratory infrastructure among others.", "page": 223, "level": 2}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "required standard of 1:3.", "metadata": {"headings": [{"headings_0": {"content": "numbers. The average student-desk ratio is 1 desk to 5 students against the", "page": 223, "level": 2}}, {"headings_1": {"content": "library infrastructure, ICT infrastructure, Laboratory infrastructure among others.", "page": 223, "level": 2}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e) Integration of ICT in teaching and Learning processes", "metadata": {"headings": [{"headings_0": {"content": "e) Integration of ICT in teaching and Learning processes", "page": 223, "level": 5}}, {"headings_1": {"content": "numbers. The average student-desk ratio is 1 desk to 5 students against the", "page": 223, "level": 2}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 223, "level": 5}}, {"headings_1": {"content": "e) Integration of ICT in teaching and Learning processes", "page": 223, "level": 5}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Audit noted inadequate ICT equipment such as computers, Projectors and Smart Televisions etc. in all the sampled schools to facilitate full integration of ICT in teaching and learning processes. There was no ICT Policy to guide the ownership and use of IT gadgets in schools by learners for self-research given the fact that the CBC is learner-centred and research oriented. 33 out of 35 (94%) of the", "metadata": {"headings": [{"headings_0": {"content": "Audit noted inadequate ICT equipment such as computers, Projectors and Smart Televisions etc. in all the sampled schools to facilitate full integration of ICT in teaching and learning processes. There was no ICT Policy to guide the ownership and use of IT gadgets in schools by learners for self-research given the fact that the CBC is learner-centred and research oriented. 33 out of 35 (94%) of the", "page": 223, "level": 4}}, {"headings_1": {"content": "(i)", "page": 223, "level": 5}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "sampled schools restricted ownership and use of personal laptops and phones at school by students even when there was inadequate ICT equipment to facilitate learning by students.", "metadata": {"headings": [{"headings_0": {"content": "Audit noted inadequate ICT equipment such as computers, Projectors and Smart Televisions etc. in all the sampled schools to facilitate full integration of ICT in teaching and learning processes. There was no ICT Policy to guide the ownership and use of IT gadgets in schools by learners for self-research given the fact that the CBC is learner-centred and research oriented. 33 out of 35 (94%) of the", "page": 223, "level": 4}}, {"headings_1": {"content": "(i)", "page": 223, "level": 5}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 223, "level": 5}}, {"headings_1": {"content": "Audit noted inadequate ICT equipment such as computers, Projectors and Smart Televisions etc. in all the sampled schools to facilitate full integration of ICT in teaching and learning processes. There was no ICT Policy to guide the ownership and use of IT gadgets in schools by learners for self-research given the fact that the CBC is learner-centred and research oriented. 33 out of 35 (94%) of the", "page": 223, "level": 4}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Audit noted failure by government to retool teachers in the use of ICT equipment", "metadata": {"headings": [{"headings_0": {"content": "Audit noted failure by government to retool teachers in the use of ICT equipment", "page": 223, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 223, "level": 5}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to facilitate teaching (lesson preparation) yet majority of them in the visited", "metadata": {"headings": [{"headings_0": {"content": "Audit noted failure by government to retool teachers in the use of ICT equipment", "page": 223, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 223, "level": 5}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "schools were not IT compliant and continued with the traditional teaching", "metadata": {"headings": [{"headings_0": {"content": "schools were not IT compliant and continued with the traditional teaching", "page": 223, "level": 2}}, {"headings_1": {"content": "Audit noted failure by government to retool teachers in the use of ICT equipment", "page": 223, "level": 2}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "practices.", "metadata": {"headings": [{"headings_0": {"content": "schools were not IT compliant and continued with the traditional teaching", "page": 223, "level": 2}}, {"headings_1": {"content": "Audit noted failure by government to retool teachers in the use of ICT equipment", "page": 223, "level": 2}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 223, "level": 5}}, {"headings_1": {"content": "schools were not IT compliant and continued with the traditional teaching", "page": 223, "level": 2}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Audit noted that whereas the desired number of student computer ratio is 1:1 for", "metadata": {"headings": [{"headings_0": {"content": "Audit noted that whereas the desired number of student computer ratio is 1:1 for", "page": 223, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 223, "level": 5}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "effective learning, student-computer ratios in sampled schools varied from 2:1 to", "metadata": {"headings": [{"headings_0": {"content": "Audit noted that whereas the desired number of student computer ratio is 1:1 for", "page": 223, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 223, "level": 5}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "35:1 regardless of the class (S1 to S3).", "metadata": {"headings": [{"headings_0": {"content": "35:1 regardless of the class (S1 to S3).", "page": 223, "level": 2}}, {"headings_1": {"content": "Audit noted that whereas the desired number of student computer ratio is 1:1 for", "page": 223, "level": 2}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iv) Audit noted unreliable internet infrastructure and internet services provided in", "metadata": {"headings": [{"headings_0": {"content": "(iv) Audit noted unreliable internet infrastructure and internet services provided in", "page": 223, "level": 2}}, {"headings_1": {"content": "35:1 regardless of the class (S1 to S3).", "page": 223, "level": 2}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "sampled schools to facilitate research for effective learning despite the existence", "metadata": {"headings": [{"headings_0": {"content": "(iv) Audit noted unreliable internet infrastructure and internet services provided in", "page": 223, "level": 2}}, {"headings_1": {"content": "35:1 regardless of the class (S1 to S3).", "page": 223, "level": 2}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of some ICT equipment. The head teachers in sampled schools decried the high", "metadata": {"headings": [{"headings_0": {"content": "of some ICT equipment. The head teachers in sampled schools decried the high", "page": 223, "level": 2}}, {"headings_1": {"content": "(iv) Audit noted unreliable internet infrastructure and internet services provided in", "page": 223, "level": 2}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "cost of internet to have constant reliable internet services throughout the term.", "metadata": {"headings": [{"headings_0": {"content": "of some ICT equipment. The head teachers in sampled schools decried the high", "page": 223, "level": 2}}, {"headings_1": {"content": "(iv) Audit noted unreliable internet infrastructure and internet services provided in", "page": 223, "level": 2}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Audit noted an average internet cost per term of UGX 1,999,773.", "metadata": {"headings": [{"headings_0": {"content": "Audit noted an average internet cost per term of UGX 1,999,773.", "page": 223, "level": 2}}, {"headings_1": {"content": "of some ICT equipment. The head teachers in sampled schools decried the high", "page": 223, "level": 2}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "f) Catering for special Educational needs in CBC implementation", "metadata": {"headings": [{"headings_0": {"content": "f) Catering for special Educational needs in CBC implementation", "page": 223, "level": 5}}, {"headings_1": {"content": "Audit noted an average internet cost per term of UGX 1,999,773.", "page": 223, "level": 2}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Audit noted inadequate and unfavourable special needs instructional materials for some subjects such as ICT, History and Political Education offered by the special needs learners who are blind. In addition, for the blind students that offered ICT", "metadata": {"headings": [{"headings_0": {"content": "Audit noted inadequate and unfavourable special needs instructional materials for some subjects such as ICT, History and Political Education offered by the special needs learners who are blind. In addition, for the blind students that offered ICT", "page": 223, "level": 4}}, {"headings_1": {"content": "f) Catering for special Educational needs in CBC implementation", "page": 223, "level": 5}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and those that used computers to conduct research found it challenging to use the ICT equipment for effective learning. Audit further noted that whereas Iganga", "metadata": {"headings": [{"headings_0": {"content": "Audit noted inadequate and unfavourable special needs instructional materials for some subjects such as ICT, History and Political Education offered by the special needs learners who are blind. In addition, for the blind students that offered ICT", "page": 223, "level": 4}}, {"headings_1": {"content": "f) Catering for special Educational needs in CBC implementation", "page": 223, "level": 5}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "SS accommodates special needs learners, the school does not provide assistive", "metadata": {"headings": [{"headings_0": {"content": "SS accommodates special needs learners, the school does not provide assistive", "page": 223, "level": 2}}, {"headings_1": {"content": "Audit noted inadequate and unfavourable special needs instructional materials for some subjects such as ICT, History and Political Education offered by the special needs learners who are blind. In addition, for the blind students that offered ICT", "page": 223, "level": 4}}], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "devices such as white can and wheel chairs for effective participation in learning activities. \n223", "metadata": {"headings": [{"headings_0": {"content": "SS accommodates special needs learners, the school does not provide assistive", "page": 223, "level": 2}}, {"headings_1": {"content": "Audit noted inadequate and unfavourable special needs instructional materials for some subjects such as ICT, History and Political Education offered by the special needs learners who are blind. In addition, for the blind students that offered ICT", "page": 223, "level": 4}}, [{"headings_0": {"content": "SS accommodates special needs learners, the school does not provide assistive", "page": 223, "level": 2}}, {"headings_1": {"content": "Audit noted inadequate and unfavourable special needs instructional materials for some subjects such as ICT, History and Political Education offered by the special needs learners who are blind. In addition, for the blind students that offered ICT", "page": 223, "level": 4}}]], "page": 223, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g) School Based Assessment of learners in the revised lower secondary school curriculum", "metadata": {"headings": [{"headings_0": {"content": "g) School Based Assessment of learners in the revised lower secondary school curriculum", "page": 224, "level": 5}}, {"headings_1": {"content": "SS accommodates special needs learners, the school does not provide assistive", "page": 223, "level": 2}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 224, "level": 5}}, {"headings_1": {"content": "g) School Based Assessment of learners in the revised lower secondary school curriculum", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "None (100%) of the visited schools had their school based assessments verified for reliability and validity by UNEB as required in the assessment framework", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 224, "level": 5}}, {"headings_1": {"content": "g) School Based Assessment of learners in the revised lower secondary school curriculum", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 224, "level": 5}}, {"headings_1": {"content": "(i)", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Audit noted the criteria and parameters of assessment varied from school to school", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the criteria and parameters of assessment varied from school to school", "page": 224, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and the storage of the Activity of Integration assessment results varies for", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the criteria and parameters of assessment varied from school to school", "page": 224, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "different schools. At the time of audit, there was no standard system in place", "metadata": {"headings": [{"headings_0": {"content": "different schools. At the time of audit, there was no standard system in place", "page": 224, "level": 2}}, {"headings_1": {"content": "Audit noted the criteria and parameters of assessment varied from school to school", "page": 224, "level": 2}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(whether manual of electronic) to relay continuous/ formative learner assessment", "metadata": {"headings": [{"headings_0": {"content": "different schools. At the time of audit, there was no standard system in place", "page": 224, "level": 2}}, {"headings_1": {"content": "Audit noted the criteria and parameters of assessment varied from school to school", "page": 224, "level": 2}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "results to UNEB as envisioned in the curriculum implementation guidelines.", "metadata": {"headings": [{"headings_0": {"content": "results to UNEB as envisioned in the curriculum implementation guidelines.", "page": 224, "level": 2}}, {"headings_1": {"content": "different schools. At the time of audit, there was no standard system in place", "page": 224, "level": 2}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 224, "level": 5}}, {"headings_1": {"content": "results to UNEB as envisioned in the curriculum implementation guidelines.", "page": 224, "level": 2}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Whereas visible projects in some schools like Iganga SS were unavailable, the audit team could hardly attach any of the visited school project marks to the physical projects presented by the schools. The teachers in the different sampled schools explained varying criterion for project assessment without a clear standard", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 224, "level": 5}}, {"headings_1": {"content": "results to UNEB as envisioned in the curriculum implementation guidelines.", "page": 224, "level": 2}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "criterion. Projects most especially in nutrition and food technology subject were unavailable. Supervision by head teachers and guidance by teachers for different", "metadata": {"headings": [{"headings_0": {"content": "criterion. Projects most especially in nutrition and food technology subject were unavailable. Supervision by head teachers and guidance by teachers for different", "page": 224, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "schools varied as learners majorly utilized the locally available materials for some projects and sourced other materials for different projects.", "metadata": {"headings": [{"headings_0": {"content": "criterion. Projects most especially in nutrition and food technology subject were unavailable. Supervision by head teachers and guidance by teachers for different", "page": 224, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3) Monitoring, Evaluation and coordination of the curriculum implementation", "metadata": {"headings": [{"headings_0": {"content": "3) Monitoring, Evaluation and coordination of the curriculum implementation", "page": 224, "level": 5}}, {"headings_1": {"content": "criterion. Projects most especially in nutrition and food technology subject were unavailable. Supervision by head teachers and guidance by teachers for different", "page": 224, "level": 4}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 224, "level": 5}}, {"headings_1": {"content": "3) Monitoring, Evaluation and coordination of the curriculum implementation", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "NCDC had not developed a robust M&E system (tools and frameworks) for routine", "metadata": {"headings": [{"headings_0": {"content": "NCDC had not developed a robust M&E system (tools and frameworks) for routine", "page": 224, "level": 2}}, {"headings_1": {"content": "a)", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "monitoring through data collection, analysis, interpretation and reporting on the implementation of the LSSC at the time of audit in November 2023.", "metadata": {"headings": [{"headings_0": {"content": "NCDC had not developed a robust M&E system (tools and frameworks) for routine", "page": 224, "level": 2}}, {"headings_1": {"content": "a)", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 224, "level": 5}}, {"headings_1": {"content": "NCDC had not developed a robust M&E system (tools and frameworks) for routine", "page": 224, "level": 2}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "NCDC planning unit did not develop an M&E annual work plan with clear indicators", "metadata": {"headings": [{"headings_0": {"content": "NCDC planning unit did not develop an M&E annual work plan with clear indicators", "page": 224, "level": 2}}, {"headings_1": {"content": "b)", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and targets to ensure effective monitoring of the NCDC activities specifically the secondary education curriculum rollout and ensure availability of accurate and timely information on curriculum implementation for corrective action.", "metadata": {"headings": [{"headings_0": {"content": "NCDC planning unit did not develop an M&E annual work plan with clear indicators", "page": 224, "level": 2}}, {"headings_1": {"content": "b)", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 224, "level": 5}}, {"headings_1": {"content": "NCDC planning unit did not develop an M&E annual work plan with clear indicators", "page": 224, "level": 2}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Audit noted the absence of a coordination framework to guide stakeholder", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the absence of a coordination framework to guide stakeholder", "page": 224, "level": 2}}, {"headings_1": {"content": "c)", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "engagement.", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the absence of a coordination framework to guide stakeholder", "page": 224, "level": 2}}, {"headings_1": {"content": "c)", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Key Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Key Recommendations", "page": 224, "level": 5}}, {"headings_1": {"content": "Audit noted the absence of a coordination framework to guide stakeholder", "page": 224, "level": 2}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advise the Accounting Officer of the National Curriculum Development Centre in", "metadata": {"headings": [{"headings_0": {"content": "Key Recommendations", "page": 224, "level": 5}}, {"headings_1": {"content": "Audit noted the absence of a coordination framework to guide stakeholder", "page": 224, "level": 2}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "consultation with the Ministry of Education and Sports to;", "metadata": {"headings": [{"headings_0": {"content": "consultation with the Ministry of Education and Sports to;", "page": 224, "level": 2}}, {"headings_1": {"content": "Key Recommendations", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 224, "level": 5}}, {"headings_1": {"content": "consultation with the Ministry of Education and Sports to;", "page": 224, "level": 2}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Identify policy needs in line with any new developments in the education sector", "metadata": {"headings": [{"headings_0": {"content": "Identify policy needs in line with any new developments in the education sector", "page": 224, "level": 2}}, {"headings_1": {"content": "a)", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and prioritize the policy initiation, formulation and review processes for effective implementation of the Competence Based Curriculum (CBC.)", "metadata": {"headings": [{"headings_0": {"content": "Identify policy needs in line with any new developments in the education sector", "page": 224, "level": 2}}, {"headings_1": {"content": "a)", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 224, "level": 5}}, {"headings_1": {"content": "Identify policy needs in line with any new developments in the education sector", "page": 224, "level": 2}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Update the data base of all secondary schools and teachers in the country to", "metadata": {"headings": [{"headings_0": {"content": "Update the data base of all secondary schools and teachers in the country to", "page": 224, "level": 2}}, {"headings_1": {"content": "b)", "page": 224, "level": 5}}], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inform teacher training and retooling by NCDC and any future education reforms in the country for effective implementation. \n224", "metadata": {"headings": [{"headings_0": {"content": "Update the data base of all secondary schools and teachers in the country to", "page": 224, "level": 2}}, {"headings_1": {"content": "b)", "page": 224, "level": 5}}, [{"headings_0": {"content": "Update the data base of all secondary schools and teachers in the country to", "page": 224, "level": 2}}, {"headings_1": {"content": "b)", "page": 224, "level": 5}}]], "page": 224, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 225, "level": 5}}, {"headings_1": {"content": "Update the data base of all secondary schools and teachers in the country to", "page": 224, "level": 2}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Develop a detailed costed national teacher training plan to inform Government for funds allocation to train all teachers in the country as well as in-service teacher trainings as a continuous professional development strategy for retooling teachers.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 225, "level": 5}}, {"headings_1": {"content": "Update the data base of all secondary schools and teachers in the country to", "page": 224, "level": 2}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 225, "level": 5}}, {"headings_1": {"content": "c)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Expedite the review of the curriculum for teacher training institutions such as universities to align with the requirements of the competency Based Curriculum in lower secondary education.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 225, "level": 5}}, {"headings_1": {"content": "c)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 225, "level": 5}}, {"headings_1": {"content": "d)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Adequately plan for teacher trainings and use reasonable assumptions during", "metadata": {"headings": [{"headings_0": {"content": "Adequately plan for teacher trainings and use reasonable assumptions during", "page": 225, "level": 2}}, {"headings_1": {"content": "e)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "planning and budgeting for trainings as numbers of participants and targeted training days during the training sessions; if the trainings are to be effective.", "metadata": {"headings": [{"headings_0": {"content": "Adequately plan for teacher trainings and use reasonable assumptions during", "page": 225, "level": 2}}, {"headings_1": {"content": "e)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 225, "level": 5}}, {"headings_1": {"content": "Adequately plan for teacher trainings and use reasonable assumptions during", "page": 225, "level": 2}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Take stock of the distributed textbooks so as to provide instructional materials in", "metadata": {"headings": [{"headings_0": {"content": "Take stock of the distributed textbooks so as to provide instructional materials in", "page": 225, "level": 2}}, {"headings_1": {"content": "f)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "line with the school needs and reduce on the identified big gaps in the student- textbook ratios to facilitate effective learning and achievement of the desired learning outcomes.", "metadata": {"headings": [{"headings_0": {"content": "Take stock of the distributed textbooks so as to provide instructional materials in", "page": 225, "level": 2}}, {"headings_1": {"content": "f)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 225, "level": 5}}, {"headings_1": {"content": "Take stock of the distributed textbooks so as to provide instructional materials in", "page": 225, "level": 2}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Take stock of the wrongly distributed instructional materials lying idle at various schools for redistribution to other schools with urgent need where such subjects are offered to facilitate effective learning.", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 225, "level": 5}}, {"headings_1": {"content": "Take stock of the distributed textbooks so as to provide instructional materials in", "page": 225, "level": 2}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h) Expedite the review of the National Textbook Policy, 1998 so as to guide the", "metadata": {"headings": [{"headings_0": {"content": "h) Expedite the review of the National Textbook Policy, 1998 so as to guide the", "page": 225, "level": 4}}, {"headings_1": {"content": "g)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "procurement and sale of textbooks to facilitate monitoring of the usage of", "metadata": {"headings": [{"headings_0": {"content": "h) Expedite the review of the National Textbook Policy, 1998 so as to guide the", "page": 225, "level": 4}}, {"headings_1": {"content": "g)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "textbooks to avoid exploitation by publishers. In addition, the Ministry should", "metadata": {"headings": [{"headings_0": {"content": "textbooks to avoid exploitation by publishers. In addition, the Ministry should", "page": 225, "level": 2}}, {"headings_1": {"content": "h) Expedite the review of the National Textbook Policy, 1998 so as to guide the", "page": 225, "level": 4}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "conduct an evaluation of the quality of the textbooks so far developed by various publishers and identify any quality gaps for corrective action.", "metadata": {"headings": [{"headings_0": {"content": "textbooks to avoid exploitation by publishers. In addition, the Ministry should", "page": 225, "level": 2}}, {"headings_1": {"content": "h) Expedite the review of the National Textbook Policy, 1998 so as to guide the", "page": 225, "level": 4}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 225, "level": 5}}, {"headings_1": {"content": "textbooks to avoid exploitation by publishers. In addition, the Ministry should", "page": 225, "level": 2}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Develop an infrastructure development strategy that provides for remodeling of", "metadata": {"headings": [{"headings_0": {"content": "Develop an infrastructure development strategy that provides for remodeling of", "page": 225, "level": 2}}, {"headings_1": {"content": "i)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the existing secondary school infrastructure as well as construction of more classroom to reduce on overcrowded classes for effective learning.", "metadata": {"headings": [{"headings_0": {"content": "Develop an infrastructure development strategy that provides for remodeling of", "page": 225, "level": 2}}, {"headings_1": {"content": "i)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "j)", "metadata": {"headings": [{"headings_0": {"content": "j)", "page": 225, "level": 5}}, {"headings_1": {"content": "Develop an infrastructure development strategy that provides for remodeling of", "page": 225, "level": 2}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Going forward strengthen the M&E function to collect data and evaluate the effectiveness of the undertaken teacher training so as to identify gaps and undertake corrective action to improve future trainings. \nk) Collaborate with the Ministry of ICT and National Guidance, Uganda", "metadata": {"headings": [{"headings_0": {"content": "j)", "page": 225, "level": 5}}, {"headings_1": {"content": "Develop an infrastructure development strategy that provides for remodeling of", "page": 225, "level": 2}}, [{"headings_0": {"content": "j)", "page": 225, "level": 5}}, {"headings_1": {"content": "Develop an infrastructure development strategy that provides for remodeling of", "page": 225, "level": 2}}]], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Communications Commission and NITA U to fast-track approval and operationalization of the ICT policy and guidelines for schools and support", "metadata": {"headings": [{"headings_0": {"content": "Communications Commission and NITA U to fast-track approval and operationalization of the ICT policy and guidelines for schools and support", "page": 225, "level": 4}}, {"headings_1": {"content": "j)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "provision of internet to the schools to support research for effective curriculum implementation.", "metadata": {"headings": [{"headings_0": {"content": "Communications Commission and NITA U to fast-track approval and operationalization of the ICT policy and guidelines for schools and support", "page": 225, "level": 4}}, {"headings_1": {"content": "j)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "l)", "metadata": {"headings": [{"headings_0": {"content": "l)", "page": 225, "level": 5}}, {"headings_1": {"content": "Communications Commission and NITA U to fast-track approval and operationalization of the ICT policy and guidelines for schools and support", "page": 225, "level": 4}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Expedite the finalization of a harmonized curriculum assessment framework", "metadata": {"headings": [{"headings_0": {"content": "Expedite the finalization of a harmonized curriculum assessment framework", "page": 225, "level": 2}}, {"headings_1": {"content": "l)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "together with the assessment software and tools to allow the relay of continuous assessment results of learners from the schools to the centre", "metadata": {"headings": [{"headings_0": {"content": "Expedite the finalization of a harmonized curriculum assessment framework", "page": 225, "level": 2}}, {"headings_1": {"content": "l)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "m)", "metadata": {"headings": [{"headings_0": {"content": "m)", "page": 225, "level": 5}}, {"headings_1": {"content": "Expedite the finalization of a harmonized curriculum assessment framework", "page": 225, "level": 2}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Develop a robust monitoring and evaluation system (M&E tools and frameworks)", "metadata": {"headings": [{"headings_0": {"content": "Develop a robust monitoring and evaluation system (M&E tools and frameworks)", "page": 225, "level": 2}}, {"headings_1": {"content": "m)", "page": 225, "level": 5}}], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "with clear institutional tasks for establishing data collection, analysis and reporting on the new curriculum implementation and operationalize a coordination \n225 \nframework to guide stakeholder engagements for effective monitoring and implementation of the competency-based curriculum.", "metadata": {"headings": [{"headings_0": {"content": "Develop a robust monitoring and evaluation system (M&E tools and frameworks)", "page": 225, "level": 2}}, {"headings_1": {"content": "m)", "page": 225, "level": 5}}, [{"headings_0": {"content": "Develop a robust monitoring and evaluation system (M&E tools and frameworks)", "page": 225, "level": 2}}, {"headings_1": {"content": "m)", "page": 225, "level": 5}}], [{"headings_0": {"content": "Develop a robust monitoring and evaluation system (M&E tools and frameworks)", "page": 225, "level": 2}}, {"headings_1": {"content": "m)", "page": 225, "level": 5}}]], "page": 225, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "n)", "metadata": {"headings": [{"headings_0": {"content": "n)", "page": 226, "level": 5}}, {"headings_1": {"content": "Develop a robust monitoring and evaluation system (M&E tools and frameworks)", "page": 225, "level": 2}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Follow up with the Department of teacher Instructor, Education and Training", "metadata": {"headings": [{"headings_0": {"content": "Follow up with the Department of teacher Instructor, Education and Training", "page": 226, "level": 2}}, {"headings_1": {"content": "n)", "page": 226, "level": 5}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(TIET) to undertake an evaluation of the teacher competencies to identify their training needs in line with the competency based curriculum so as to design continuous professional development individual/ self-paced trainings to facilitate effective implementation of the CBC.", "metadata": {"headings": [{"headings_0": {"content": "Follow up with the Department of teacher Instructor, Education and Training", "page": 226, "level": 2}}, {"headings_1": {"content": "n)", "page": 226, "level": 5}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Overall Audit Conclusion:", "metadata": {"headings": [{"headings_0": {"content": "Overall Audit Conclusion:", "page": 226, "level": 5}}, {"headings_1": {"content": "Follow up with the Department of teacher Instructor, Education and Training", "page": 226, "level": 2}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Although the Government of Uganda has made significant efforts in the implementation of the new lower secondary school curriculum by undertaking teacher trainings, procurement and delivery of instructional materials and identifying required curriculum key policy issues to be addressed among others, there were numerous curriculum implementation gaps noted including inadequate instructional materials at schools, failure to undertake a needs based assessment to inform planning for sufficient curriculum", "metadata": {"headings": [{"headings_0": {"content": "Overall Audit Conclusion:", "page": 226, "level": 5}}, {"headings_1": {"content": "Follow up with the Department of teacher Instructor, Education and Training", "page": 226, "level": 2}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "requirements, limited integration of ICT in research and learning, ineffective teacher", "metadata": {"headings": [{"headings_0": {"content": "requirements, limited integration of ICT in research and learning, ineffective teacher", "page": 226, "level": 2}}, {"headings_1": {"content": "Overall Audit Conclusion:", "page": 226, "level": 5}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "trainings, failure to develop, review and update key policies and standards for curriculum implementation, failure to effectively undertake continuous assessments for learners in schools and absence of a robust monitoring and evaluation system, lack of stakeholder coordination framework, non-harmonized assessment framework and tools for reporting on school based assessment results. These challenges have continued to affect effective implementation of the new lower secondary education curriculum which may in the long run negatively impact the learning outcomes of the curriculum. In addition, achievement", "metadata": {"headings": [{"headings_0": {"content": "requirements, limited integration of ICT in research and learning, ineffective teacher", "page": 226, "level": 2}}, {"headings_1": {"content": "Overall Audit Conclusion:", "page": 226, "level": 5}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of the country\u2019s desired new LSEC outcomes requires concerted efforts of all education", "metadata": {"headings": [{"headings_0": {"content": "of the country\u2019s desired new LSEC outcomes requires concerted efforts of all education", "page": 226, "level": 2}}, {"headings_1": {"content": "requirements, limited integration of ICT in research and learning, ineffective teacher", "page": 226, "level": 2}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "stakeholders so as to attain inclusive and equitable quality education in the country.", "metadata": {"headings": [{"headings_0": {"content": "of the country\u2019s desired new LSEC outcomes requires concerted efforts of all education", "page": 226, "level": 2}}, {"headings_1": {"content": "requirements, limited integration of ICT in research and learning, ineffective teacher", "page": 226, "level": 2}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.21 VALUE FOR MONEY AUDIT REPORT ON THE PROVISION OF AGRICULTURAL EXTENSION SERVICES TO FARMERS IN UGANDA", "metadata": {"headings": [{"headings_0": {"content": "4.1.21 VALUE FOR MONEY AUDIT REPORT ON THE PROVISION OF AGRICULTURAL EXTENSION SERVICES TO FARMERS IN UGANDA", "page": 226, "level": 5}}, {"headings_1": {"content": "of the country\u2019s desired new LSEC outcomes requires concerted efforts of all education", "page": 226, "level": 2}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Agriculture (also called farming or husbandry) is the art and science of growing crops,", "metadata": {"headings": [{"headings_0": {"content": "Agriculture (also called farming or husbandry) is the art and science of growing crops,", "page": 226, "level": 2}}, {"headings_1": {"content": "4.1.21 VALUE FOR MONEY AUDIT REPORT ON THE PROVISION OF AGRICULTURAL EXTENSION SERVICES TO FARMERS IN UGANDA", "page": 226, "level": 5}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "rearing of livestock, fish, bees, and other productive insects.", "metadata": {"headings": [{"headings_0": {"content": "Agriculture (also called farming or husbandry) is the art and science of growing crops,", "page": 226, "level": 2}}, {"headings_1": {"content": "4.1.21 VALUE FOR MONEY AUDIT REPORT ON THE PROVISION OF AGRICULTURAL EXTENSION SERVICES TO FARMERS IN UGANDA", "page": 226, "level": 5}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In June 2014, Cabinet approved the reform of the Agricultural Extension Services which resulted in the transfer of the extension function from the National Agricultural Advisory", "metadata": {"headings": [{"headings_0": {"content": "In June 2014, Cabinet approved the reform of the Agricultural Extension Services which resulted in the transfer of the extension function from the National Agricultural Advisory", "page": 226, "level": 4}}, {"headings_1": {"content": "Agriculture (also called farming or husbandry) is the art and science of growing crops,", "page": 226, "level": 2}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Services (NAADS) to a newly created Directorate of Agricultural Extension Services (DAES)", "metadata": {"headings": [{"headings_0": {"content": "In June 2014, Cabinet approved the reform of the Agricultural Extension Services which resulted in the transfer of the extension function from the National Agricultural Advisory", "page": 226, "level": 4}}, {"headings_1": {"content": "Agriculture (also called farming or husbandry) is the art and science of growing crops,", "page": 226, "level": 2}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "in the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF).", "metadata": {"headings": [{"headings_0": {"content": "in the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF).", "page": 226, "level": 2}}, {"headings_1": {"content": "In June 2014, Cabinet approved the reform of the Agricultural Extension Services which resulted in the transfer of the extension function from the National Agricultural Advisory", "page": 226, "level": 4}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The reform was aimed at transforming the extension service provision from a system of", "metadata": {"headings": [{"headings_0": {"content": "The reform was aimed at transforming the extension service provision from a system of", "page": 226, "level": 2}}, {"headings_1": {"content": "in the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF).", "page": 226, "level": 2}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "parallel institutionally fragmented public and non-state actors to a well-coordinated, harmonized, regulated pluralistic service with multiple providers addressing diverse extension needs along the entire value chain (as opposed to the previous focus on mainly primary production) and synergistic integration with other agricultural support services for optimum return on investment. The reforms dubbed as \u201cSingle Spine Extension", "metadata": {"headings": [{"headings_0": {"content": "The reform was aimed at transforming the extension service provision from a system of", "page": 226, "level": 2}}, {"headings_1": {"content": "in the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF).", "page": 226, "level": 2}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "System\u201d were aimed at enhancing agricultural production and productivity, value addition,", "metadata": {"headings": [{"headings_0": {"content": "System\u201d were aimed at enhancing agricultural production and productivity, value addition,", "page": 226, "level": 2}}, {"headings_1": {"content": "The reform was aimed at transforming the extension service provision from a system of", "page": 226, "level": 2}}], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "food security, household incomes and export, building the capacity of individual farmers and farmer institutions to have greater access to and control over structures and \n226 \nprocesses that transform their resources and assets into the outcomes that they desire to achieve their goals. \nProvision of agricultural extension services is a decentralized function undertaken by LGs through the Agricultural Extension Workers (AEWs) with guidance from the DAES at MAAIF. The District Production department together with AEWs manage the provision of", "metadata": {"headings": [{"headings_0": {"content": "System\u201d were aimed at enhancing agricultural production and productivity, value addition,", "page": 226, "level": 2}}, {"headings_1": {"content": "The reform was aimed at transforming the extension service provision from a system of", "page": 226, "level": 2}}, [{"headings_0": {"content": "System\u201d were aimed at enhancing agricultural production and productivity, value addition,", "page": 226, "level": 2}}, {"headings_1": {"content": "The reform was aimed at transforming the extension service provision from a system of", "page": 226, "level": 2}}], [{"headings_0": {"content": "System\u201d were aimed at enhancing agricultural production and productivity, value addition,", "page": 226, "level": 2}}, {"headings_1": {"content": "The reform was aimed at transforming the extension service provision from a system of", "page": 226, "level": 2}}], [{"headings_0": {"content": "System\u201d were aimed at enhancing agricultural production and productivity, value addition,", "page": 226, "level": 2}}, {"headings_1": {"content": "The reform was aimed at transforming the extension service provision from a system of", "page": 226, "level": 2}}]], "page": 226, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "AESs process that is; preparation of plans, implementation of plans and monitoring of", "metadata": {"headings": [{"headings_0": {"content": "AESs process that is; preparation of plans, implementation of plans and monitoring of", "page": 227, "level": 2}}, {"headings_1": {"content": "System\u201d were aimed at enhancing agricultural production and productivity, value addition,", "page": 226, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "activities. \nThis study assessed whether farmers across the country have benefited from the", "metadata": {"headings": [{"headings_0": {"content": "AESs process that is; preparation of plans, implementation of plans and monitoring of", "page": 227, "level": 2}}, {"headings_1": {"content": "System\u201d were aimed at enhancing agricultural production and productivity, value addition,", "page": 226, "level": 2}}, [{"headings_0": {"content": "AESs process that is; preparation of plans, implementation of plans and monitoring of", "page": 227, "level": 2}}, {"headings_1": {"content": "System\u201d were aimed at enhancing agricultural production and productivity, value addition,", "page": 226, "level": 2}}]], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "agricultural extension services provided by MAAIF through the District Local Governments.", "metadata": {"headings": [{"headings_0": {"content": "agricultural extension services provided by MAAIF through the District Local Governments.", "page": 227, "level": 2}}, {"headings_1": {"content": "AESs process that is; preparation of plans, implementation of plans and monitoring of", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "KEY FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY FINDINGS", "page": 227, "level": 5}}, {"headings_1": {"content": "agricultural extension services provided by MAAIF through the District Local Governments.", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Audit noted the following areas of commendable performance:", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}, {"headings_1": {"content": "KEY FINDINGS", "page": 227, "level": 5}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}, {"headings_1": {"content": "KEY FINDINGS", "page": 227, "level": 5}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The production departments for all the 12 Districts sampled had at least an extension worker undertaking the provision of extension services in each sub- county.", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}, {"headings_1": {"content": "KEY FINDINGS", "page": 227, "level": 5}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}, {"headings_1": {"content": "KEY FINDINGS", "page": 227, "level": 5}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- All the 12 Districts took deliberate efforts to identify farmers\u2019 needs and challenges and incorporated the same into the agricultural extension work plans and training sessions.", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}, {"headings_1": {"content": "KEY FINDINGS", "page": 227, "level": 5}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- All the 54 extension workers interviewed from the 27 sub counties disseminated information and technologies through a mix of methods including regular farm visits, demonstrations, training meetings, farmer field days, farm tours and farmer field schools.", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}, {"headings_1": {"content": "KEY FINDINGS", "page": 227, "level": 5}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}, {"headings_1": {"content": "KEY FINDINGS", "page": 227, "level": 5}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The 54 extension workers had made efforts to mobilize farmers into groups", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}, {"headings_1": {"content": "KEY FINDINGS", "page": 227, "level": 5}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}, {"headings_1": {"content": "KEY FINDINGS", "page": 227, "level": 5}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "through sensitizations and taking advantage of the various Ministry programs for", "metadata": {"headings": [{"headings_0": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}, {"headings_1": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "example ACDP and PDM.", "metadata": {"headings": [{"headings_0": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}, {"headings_1": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There were various channels through which farmers could reach out to the extension workers at the district including extension workers\u2019 phone contacts, sub-", "metadata": {"headings": [{"headings_0": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}, {"headings_1": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}, {"headings_1": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "metadata": {"headings": [{"headings_0": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}, {"headings_1": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "visits to the sub-county premises and these were known to the interviewed farmers. \n", "metadata": {"headings": [{"headings_0": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}, {"headings_1": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}, [{"headings_0": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}, {"headings_1": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}]], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Farmer profiling was being undertaken in 9 out of the 12 Districts which helped the extension workers to collect information about the farmers\u2019 names, the enterprise in which they dealt, the acreage of land under agricultural use, the nature of agriculture being carried out (subsistence or commercial), age and gender.", "metadata": {"headings": [{"headings_0": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}, {"headings_1": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}, {"headings_1": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- AEWs for all the 12 Districts sampled prepared individual work plans and performance plans based on the needs identified and assessed during various extension activities like farmer trainings at group and individual level, parish level", "metadata": {"headings": [{"headings_0": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}, {"headings_1": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "227 \nas well as deliberate scientific research arrangements and quarterly and annual", "metadata": {"headings": [{"headings_0": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}, {"headings_1": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}, [{"headings_0": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}, {"headings_1": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}]], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "performance reports in line with their KPIs as per the performance plans for each", "metadata": {"headings": [{"headings_0": {"content": "performance reports in line with their KPIs as per the performance plans for each", "page": 228, "level": 2}}, {"headings_1": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "financial year.", "metadata": {"headings": [{"headings_0": {"content": "performance reports in line with their KPIs as per the performance plans for each", "page": 228, "level": 2}}, {"headings_1": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Despite these achievements, the audit noted the following areas that require attention by", "metadata": {"headings": [{"headings_0": {"content": "Despite these achievements, the audit noted the following areas that require attention by", "page": 228, "level": 2}}, {"headings_1": {"content": "performance reports in line with their KPIs as per the performance plans for each", "page": 228, "level": 2}}], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the entities to improve effectiveness in regards to provision of agricultural extension services:", "metadata": {"headings": [{"headings_0": {"content": "Despite these achievements, the audit noted the following areas that require attention by", "page": 228, "level": 2}}, {"headings_1": {"content": "performance reports in line with their KPIs as per the performance plans for each", "page": 228, "level": 2}}], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "1. Mobilizing and registering farmers into production and marketing groups", "metadata": {"headings": [{"headings_0": {"content": "1. Mobilizing and registering farmers into production and marketing groups", "page": 228, "level": 5}}, {"headings_1": {"content": "Despite these achievements, the audit noted the following areas that require attention by", "page": 228, "level": 2}}], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "73.4% of farming households were not part of any farmer group, that is neither production nor marketing group whose aim was to ease dissemination of agricultural extension knowledge, information and technology. \nThis was mainly attributed to the perceived limited benefits for joining Agricultural", "metadata": {"headings": [{"headings_0": {"content": "1. Mobilizing and registering farmers into production and marketing groups", "page": 228, "level": 5}}, {"headings_1": {"content": "Despite these achievements, the audit noted the following areas that require attention by", "page": 228, "level": 2}}, [{"headings_0": {"content": "1. Mobilizing and registering farmers into production and marketing groups", "page": 228, "level": 5}}, {"headings_1": {"content": "Despite these achievements, the audit noted the following areas that require attention by", "page": 228, "level": 2}}]], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "extension groups, mind-set and attitude of farmers that every Government activity", "metadata": {"headings": [{"headings_0": {"content": "extension groups, mind-set and attitude of farmers that every Government activity", "page": 228, "level": 2}}, {"headings_1": {"content": "1. Mobilizing and registering farmers into production and marketing groups", "page": 228, "level": 5}}], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "should have either financial gains or agro-inputs attached of which, this is not the model of operation of agricultural extension services.", "metadata": {"headings": [{"headings_0": {"content": "extension groups, mind-set and attitude of farmers that every Government activity", "page": 228, "level": 2}}, {"headings_1": {"content": "1. Mobilizing and registering farmers into production and marketing groups", "page": 228, "level": 5}}], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. Coverage of extension beneficiaries/farmers", "metadata": {"headings": [{"headings_0": {"content": "2. Coverage of extension beneficiaries/farmers", "page": 228, "level": 5}}, {"headings_1": {"content": "extension groups, mind-set and attitude of farmers that every Government activity", "page": 228, "level": 2}}], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The average ratio of AEW to farming households in the selected Districts ranged from 1:2000 to 1:3000 in comparison to 1:500 as indicated by Objective 4 of the", "metadata": {"headings": [{"headings_0": {"content": "The average ratio of AEW to farming households in the selected Districts ranged from 1:2000 to 1:3000 in comparison to 1:500 as indicated by Objective 4 of the", "page": 228, "level": 4}}, {"headings_1": {"content": "2. Coverage of extension beneficiaries/farmers", "page": 228, "level": 5}}], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "NAES, 2016 as the internationally recommended ratio of AEW to Farmers. This", "metadata": {"headings": [{"headings_0": {"content": "The average ratio of AEW to farming households in the selected Districts ranged from 1:2000 to 1:3000 in comparison to 1:500 as indicated by Objective 4 of the", "page": 228, "level": 4}}, {"headings_1": {"content": "2. Coverage of extension beneficiaries/farmers", "page": 228, "level": 5}}], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "means that one AEW on average has to mobilize 2000 farmers a year into groups.", "metadata": {"headings": [{"headings_0": {"content": "means that one AEW on average has to mobilize 2000 farmers a year into groups.", "page": 228, "level": 2}}, {"headings_1": {"content": "The average ratio of AEW to farming households in the selected Districts ranged from 1:2000 to 1:3000 in comparison to 1:500 as indicated by Objective 4 of the", "page": 228, "level": 4}}], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "3. Adoption of extension Knowledge, Information and technologies", "metadata": {"headings": [{"headings_0": {"content": "3. Adoption of extension Knowledge, Information and technologies", "page": 228, "level": 5}}, {"headings_1": {"content": "means that one AEW on average has to mobilize 2000 farmers a year into groups.", "page": 228, "level": 2}}], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "41 out of 52 farmers had not implemented some of the technologies disseminated even when they showed appreciation for being taught by the extension workers and the need for this information, for instance use of the improved seedlings and modern fertilizers ox-ploughs for land preparation citing high prices charged for the technologies. \n43 farmers were unable to adopt the irrigation technology, given the perceived high cost of co-funding element of the Micro-Scale Irrigation which was being disseminated in the last two financial years 2020/21 and 2021/22.", "metadata": {"headings": [{"headings_0": {"content": "3. Adoption of extension Knowledge, Information and technologies", "page": 228, "level": 5}}, {"headings_1": {"content": "means that one AEW on average has to mobilize 2000 farmers a year into groups.", "page": 228, "level": 2}}, [{"headings_0": {"content": "3. Adoption of extension Knowledge, Information and technologies", "page": 228, "level": 5}}, {"headings_1": {"content": "means that one AEW on average has to mobilize 2000 farmers a year into groups.", "page": 228, "level": 2}}]], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4. Monitoring of extension activities and follow ups", "metadata": {"headings": [{"headings_0": {"content": "4. Monitoring of extension activities and follow ups", "page": 228, "level": 5}}, {"headings_1": {"content": "3. Adoption of extension Knowledge, Information and technologies", "page": 228, "level": 5}}], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The audit found that monitoring and evaluation of Agricultural Extension Services was done by various Districts. However, none of the Districts fully followed the reporting format and parameters prescribed in the NAES 2016 during their monitoring activities that requires capturing key agricultural statistics. Districts", "metadata": {"headings": [{"headings_0": {"content": "The audit found that monitoring and evaluation of Agricultural Extension Services was done by various Districts. However, none of the Districts fully followed the reporting format and parameters prescribed in the NAES 2016 during their monitoring activities that requires capturing key agricultural statistics. Districts", "page": 228, "level": 4}}, {"headings_1": {"content": "4. Monitoring of extension activities and follow ups", "page": 228, "level": 5}}], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "instead prepared activity reports from joint monitoring with teams composed of political leaders and District technical staff that focus on reporting about capital developments implemented during the year. \n228 \nAs a result, vital information on agricultural statistics for instance on percentage of target beneficiaries using improved technologies, percentage of farmers\u2019 organizations supported at least six times a year by extension workers, percentage of poor households and vulnerable groups reached etc. was not captured and this", "metadata": {"headings": [{"headings_0": {"content": "The audit found that monitoring and evaluation of Agricultural Extension Services was done by various Districts. However, none of the Districts fully followed the reporting format and parameters prescribed in the NAES 2016 during their monitoring activities that requires capturing key agricultural statistics. Districts", "page": 228, "level": 4}}, {"headings_1": {"content": "4. Monitoring of extension activities and follow ups", "page": 228, "level": 5}}, [{"headings_0": {"content": "The audit found that monitoring and evaluation of Agricultural Extension Services was done by various Districts. However, none of the Districts fully followed the reporting format and parameters prescribed in the NAES 2016 during their monitoring activities that requires capturing key agricultural statistics. Districts", "page": 228, "level": 4}}, {"headings_1": {"content": "4. Monitoring of extension activities and follow ups", "page": 228, "level": 5}}], [{"headings_0": {"content": "The audit found that monitoring and evaluation of Agricultural Extension Services was done by various Districts. However, none of the Districts fully followed the reporting format and parameters prescribed in the NAES 2016 during their monitoring activities that requires capturing key agricultural statistics. Districts", "page": 228, "level": 4}}, {"headings_1": {"content": "4. Monitoring of extension activities and follow ups", "page": 228, "level": 5}}]], "page": 228, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "affected key decisions on how AES could be evaluated and streamlined with the", "metadata": {"headings": [{"headings_0": {"content": "affected key decisions on how AES could be evaluated and streamlined with the", "page": 229, "level": 2}}, {"headings_1": {"content": "The audit found that monitoring and evaluation of Agricultural Extension Services was done by various Districts. However, none of the Districts fully followed the reporting format and parameters prescribed in the NAES 2016 during their monitoring activities that requires capturing key agricultural statistics. Districts", "page": 228, "level": 4}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "fact on ground.", "metadata": {"headings": [{"headings_0": {"content": "affected key decisions on how AES could be evaluated and streamlined with the", "page": 229, "level": 2}}, {"headings_1": {"content": "The audit found that monitoring and evaluation of Agricultural Extension Services was done by various Districts. However, none of the Districts fully followed the reporting format and parameters prescribed in the NAES 2016 during their monitoring activities that requires capturing key agricultural statistics. Districts", "page": 228, "level": 4}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY RECOMMENDATIONS", "page": 229, "level": 5}}, {"headings_1": {"content": "affected key decisions on how AES could be evaluated and streamlined with the", "page": 229, "level": 2}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 229, "level": 5}}, {"headings_1": {"content": "KEY RECOMMENDATIONS", "page": 229, "level": 5}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the mentioned mind set change", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer should ensure that the mentioned mind set change", "page": 229, "level": 2}}, {"headings_1": {"content": "a)", "page": 229, "level": 5}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "programs are effectively implemented to facilitate the desired long term benefits of agricultural extension services and agricultural practices in general rather than relying on hand-outs.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer should ensure that the mentioned mind set change", "page": 229, "level": 2}}, {"headings_1": {"content": "a)", "page": 229, "level": 5}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 229, "level": 5}}, {"headings_1": {"content": "The Accounting Officer should ensure that the mentioned mind set change", "page": 229, "level": 2}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MAAIF should implement the NAES 2016 by increasing the number of AEWs at sub country level. In the meantime, measures to maximize output from existing extension workers should be crafted such as forming smaller teams of AEWs within each District to address the need/demands of farmers in sub countries on a", "metadata": {"headings": [{"headings_0": {"content": "MAAIF should implement the NAES 2016 by increasing the number of AEWs at sub country level. In the meantime, measures to maximize output from existing extension workers should be crafted such as forming smaller teams of AEWs within each District to address the need/demands of farmers in sub countries on a", "page": 229, "level": 4}}, {"headings_1": {"content": "b)", "page": 229, "level": 5}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "rotation basis.", "metadata": {"headings": [{"headings_0": {"content": "MAAIF should implement the NAES 2016 by increasing the number of AEWs at sub country level. In the meantime, measures to maximize output from existing extension workers should be crafted such as forming smaller teams of AEWs within each District to address the need/demands of farmers in sub countries on a", "page": 229, "level": 4}}, {"headings_1": {"content": "b)", "page": 229, "level": 5}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 229, "level": 5}}, {"headings_1": {"content": "MAAIF should implement the NAES 2016 by increasing the number of AEWs at sub country level. In the meantime, measures to maximize output from existing extension workers should be crafted such as forming smaller teams of AEWs within each District to address the need/demands of farmers in sub countries on a", "page": 229, "level": 4}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ministry of Agriculture, Animal Industry and Fisheries, should carry out a", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Agriculture, Animal Industry and Fisheries, should carry out a", "page": 229, "level": 2}}, {"headings_1": {"content": "c)", "page": 229, "level": 5}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "comprehensive research exercise to address the challenges in the existing knowledge, information and technology which have been limiting the adoption of technologies.", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Agriculture, Animal Industry and Fisheries, should carry out a", "page": 229, "level": 2}}, {"headings_1": {"content": "c)", "page": 229, "level": 5}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 229, "level": 5}}, {"headings_1": {"content": "Ministry of Agriculture, Animal Industry and Fisheries, should carry out a", "page": 229, "level": 2}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the mentioned initiatives are enforced", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer should ensure that the mentioned initiatives are enforced", "page": 229, "level": 2}}, {"headings_1": {"content": "d)", "page": 229, "level": 5}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "so that reporting format prescribed in NAES 2016 and necessary parameters that enable capturing agricultural data at all level of provision of agricultural extension", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer should ensure that the mentioned initiatives are enforced", "page": 229, "level": 2}}, {"headings_1": {"content": "d)", "page": 229, "level": 5}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "services are attained. This will strengthen monitoring and evaluation.", "metadata": {"headings": [{"headings_0": {"content": "services are attained. This will strengthen monitoring and evaluation.", "page": 229, "level": 2}}, {"headings_1": {"content": "The Accounting Officer should ensure that the mentioned initiatives are enforced", "page": 229, "level": 2}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 229, "level": 5}}, {"headings_1": {"content": "services are attained. This will strengthen monitoring and evaluation.", "page": 229, "level": 2}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Agricultural extension services as provided at District level by Production Departments and supervised by Ministry of Agriculture, Animal Industry and Fisheries, have made some", "metadata": {"headings": [{"headings_0": {"content": "Agricultural extension services as provided at District level by Production Departments and supervised by Ministry of Agriculture, Animal Industry and Fisheries, have made some", "page": 229, "level": 4}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 229, "level": 5}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "strides towards the achievement of the overall project objective of promoting application of appropriate information, knowledge, and technological innovations for commercialization of agriculture. \nHowever, Provision of Agricultural extension services has had challenges such as staffing at sub county level to enable coverage of the farming households, un-enabling mind-set of farming households who expect direct financial gains and agro inputs from agricultural extension workers, short of which they get disinterested, inability by farming household", "metadata": {"headings": [{"headings_0": {"content": "Agricultural extension services as provided at District level by Production Departments and supervised by Ministry of Agriculture, Animal Industry and Fisheries, have made some", "page": 229, "level": 4}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 229, "level": 5}}, [{"headings_0": {"content": "Agricultural extension services as provided at District level by Production Departments and supervised by Ministry of Agriculture, Animal Industry and Fisheries, have made some", "page": 229, "level": 4}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 229, "level": 5}}]], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "to implement modern farming technologies as disseminated by Agricultural Extension workers, among other challenges. Because of this, Provision of Agricultural extension", "metadata": {"headings": [{"headings_0": {"content": "to implement modern farming technologies as disseminated by Agricultural Extension workers, among other challenges. Because of this, Provision of Agricultural extension", "page": 229, "level": 4}}, {"headings_1": {"content": "Agricultural extension services as provided at District level by Production Departments and supervised by Ministry of Agriculture, Animal Industry and Fisheries, have made some", "page": 229, "level": 4}}], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "services to some extent has not achieved its objectives in terms of capacity building of farmers as well as commercializing agricultural practices. \n229", "metadata": {"headings": [{"headings_0": {"content": "to implement modern farming technologies as disseminated by Agricultural Extension workers, among other challenges. Because of this, Provision of Agricultural extension", "page": 229, "level": 4}}, {"headings_1": {"content": "Agricultural extension services as provided at District level by Production Departments and supervised by Ministry of Agriculture, Animal Industry and Fisheries, have made some", "page": 229, "level": 4}}, [{"headings_0": {"content": "to implement modern farming technologies as disseminated by Agricultural Extension workers, among other challenges. Because of this, Provision of Agricultural extension", "page": 229, "level": 4}}, {"headings_1": {"content": "Agricultural extension services as provided at District level by Production Departments and supervised by Ministry of Agriculture, Animal Industry and Fisheries, have made some", "page": 229, "level": 4}}]], "page": 229, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.22 A VALUE FOR MONEY AUDIT REPORT ON THE PROVISION OF SUPER SPECIALISED ONCOLOGY SERVICES BY UGANDA CANCER INSTITUTE", "metadata": {"headings": [{"headings_0": {"content": "4.1.22 A VALUE FOR MONEY AUDIT REPORT ON THE PROVISION OF SUPER SPECIALISED ONCOLOGY SERVICES BY UGANDA CANCER INSTITUTE", "page": 230, "level": 5}}, {"headings_1": {"content": "to implement modern farming technologies as disseminated by Agricultural Extension workers, among other challenges. Because of this, Provision of Agricultural extension", "page": 229, "level": 4}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Uganda Cancer Institute was established under the Uganda Cancer Institute Act, 2016 and charged with the responsibility of coordinating the prevention and treatment of", "metadata": {"headings": [{"headings_0": {"content": "4.1.22 A VALUE FOR MONEY AUDIT REPORT ON THE PROVISION OF SUPER SPECIALISED ONCOLOGY SERVICES BY UGANDA CANCER INSTITUTE", "page": 230, "level": 5}}, {"headings_1": {"content": "to implement modern farming technologies as disseminated by Agricultural Extension workers, among other challenges. Because of this, Provision of Agricultural extension", "page": 229, "level": 4}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "cancers in Uganda. The institute offered services through its main centre on Mulago hill,", "metadata": {"headings": [{"headings_0": {"content": "cancers in Uganda. The institute offered services through its main centre on Mulago hill,", "page": 230, "level": 2}}, {"headings_1": {"content": "4.1.22 A VALUE FOR MONEY AUDIT REPORT ON THE PROVISION OF SUPER SPECIALISED ONCOLOGY SERVICES BY UGANDA CANCER INSTITUTE", "page": 230, "level": 5}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Mbarara Cancer regional centre and the Gulu regional centre that include: Radiotherapy, surgery, chemotherapy, Palliative care and rehabilitation.", "metadata": {"headings": [{"headings_0": {"content": "cancers in Uganda. The institute offered services through its main centre on Mulago hill,", "page": 230, "level": 2}}, {"headings_1": {"content": "4.1.22 A VALUE FOR MONEY AUDIT REPORT ON THE PROVISION OF SUPER SPECIALISED ONCOLOGY SERVICES BY UGANDA CANCER INSTITUTE", "page": 230, "level": 5}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Over the past 6 financial years (FY 17/18, 18/19, 19/20, 20/21, 21/22 and 2022/23) the Government of Uganda has released UGX 407.98bn for the operations of the Uganda Cancer Institute. However, based on indications of performance problems such as;", "metadata": {"headings": [{"headings_0": {"content": "Over the past 6 financial years (FY 17/18, 18/19, 19/20, 20/21, 21/22 and 2022/23) the Government of Uganda has released UGX 407.98bn for the operations of the Uganda Cancer Institute. However, based on indications of performance problems such as;", "page": 230, "level": 4}}, {"headings_1": {"content": "cancers in Uganda. The institute offered services through its main centre on Mulago hill,", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inadequate staffing, inadequate infrastructure, inadequate research capacity, inadequate funding for drugs, patient referrals abroad for cancer management, \nI undertook a Value for Money audit \u201cTo Assess the Extent to which the Uganda Cancer", "metadata": {"headings": [{"headings_0": {"content": "Over the past 6 financial years (FY 17/18, 18/19, 19/20, 20/21, 21/22 and 2022/23) the Government of Uganda has released UGX 407.98bn for the operations of the Uganda Cancer Institute. However, based on indications of performance problems such as;", "page": 230, "level": 4}}, {"headings_1": {"content": "cancers in Uganda. The institute offered services through its main centre on Mulago hill,", "page": 230, "level": 2}}, [{"headings_0": {"content": "Over the past 6 financial years (FY 17/18, 18/19, 19/20, 20/21, 21/22 and 2022/23) the Government of Uganda has released UGX 407.98bn for the operations of the Uganda Cancer Institute. However, based on indications of performance problems such as;", "page": 230, "level": 4}}, {"headings_1": {"content": "cancers in Uganda. The institute offered services through its main centre on Mulago hill,", "page": 230, "level": 2}}]], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Institute (UCI) has provided preventive, curative and palliative services for Cancer", "metadata": {"headings": [{"headings_0": {"content": "Institute (UCI) has provided preventive, curative and palliative services for Cancer", "page": 230, "level": 2}}, {"headings_1": {"content": "Over the past 6 financial years (FY 17/18, 18/19, 19/20, 20/21, 21/22 and 2022/23) the Government of Uganda has released UGX 407.98bn for the operations of the Uganda Cancer Institute. However, based on indications of performance problems such as;", "page": 230, "level": 4}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Treatment in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Institute (UCI) has provided preventive, curative and palliative services for Cancer", "page": 230, "level": 2}}, {"headings_1": {"content": "Over the past 6 financial years (FY 17/18, 18/19, 19/20, 20/21, 21/22 and 2022/23) the Government of Uganda has released UGX 407.98bn for the operations of the Uganda Cancer Institute. However, based on indications of performance problems such as;", "page": 230, "level": 4}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY AUDIT FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 230, "level": 5}}, {"headings_1": {"content": "Institute (UCI) has provided preventive, curative and palliative services for Cancer", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "During the review period, the Uganda Cancer Institute achieved notable successes in: \n", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 230, "level": 5}}, {"headings_1": {"content": "Institute (UCI) has provided preventive, curative and palliative services for Cancer", "page": 230, "level": 2}}, [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 230, "level": 5}}, {"headings_1": {"content": "Institute (UCI) has provided preventive, curative and palliative services for Cancer", "page": 230, "level": 2}}]], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Improving the quality of care for patients from an average of 44.68% in 2020 to 72.48% in 2023;", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 230, "level": 5}}, {"headings_1": {"content": "Institute (UCI) has provided preventive, curative and palliative services for Cancer", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Providing services to many cancer patients, with several centres receiving", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Providing services to many cancer patients, with several centres receiving", "page": 230, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 230, "level": 5}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "significant patient traffic; and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Providing services to many cancer patients, with several centres receiving", "page": 230, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 230, "level": 5}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Conducting cancer research in 132 different areas over the last 5 years.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Providing services to many cancer patients, with several centres receiving", "page": 230, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 230, "level": 5}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "However, the following areas for improvement were also identified:", "metadata": {"headings": [{"headings_0": {"content": "However, the following areas for improvement were also identified:", "page": 230, "level": 2}}, {"headings_1": {"content": "\uf0b7 Providing services to many cancer patients, with several centres receiving", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1. UCI only treated 5,071 (14%) of the 34,000 new cancer cases in 2023. The institute lacked data on patients receiving treatment at other public and private centres.", "metadata": {"headings": [{"headings_0": {"content": "However, the following areas for improvement were also identified:", "page": 230, "level": 2}}, {"headings_1": {"content": "\uf0b7 Providing services to many cancer patients, with several centres receiving", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "However, the following areas for improvement were also identified:", "page": 230, "level": 2}}, {"headings_1": {"content": "\uf0b7 Providing services to many cancer patients, with several centres receiving", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. Uganda had three (3) functional cancer registries that cover less than 10% of the", "metadata": {"headings": [{"headings_0": {"content": "However, the following areas for improvement were also identified:", "page": 230, "level": 2}}, {"headings_1": {"content": "\uf0b7 Providing services to many cancer patients, with several centres receiving", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "However, the following areas for improvement were also identified:", "page": 230, "level": 2}}, {"headings_1": {"content": "\uf0b7 Providing services to many cancer patients, with several centres receiving", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Ugandan population. The registries in Kampala, Gulu and Mayuge respectively", "metadata": {"headings": [{"headings_0": {"content": "Ugandan population. The registries in Kampala, Gulu and Mayuge respectively", "page": 230, "level": 2}}, {"headings_1": {"content": "However, the following areas for improvement were also identified:", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "catered for only 2.4, 2 and 0.7 million people only, out of an estimated nationwide", "metadata": {"headings": [{"headings_0": {"content": "Ugandan population. The registries in Kampala, Gulu and Mayuge respectively", "page": 230, "level": 2}}, {"headings_1": {"content": "However, the following areas for improvement were also identified:", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "population of 44.2 million people. They also cover only 16 out of 146 districts", "metadata": {"headings": [{"headings_0": {"content": "population of 44.2 million people. They also cover only 16 out of 146 districts", "page": 230, "level": 2}}, {"headings_1": {"content": "Ugandan population. The registries in Kampala, Gulu and Mayuge respectively", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "countrywide. Despite plans to establish the Mbarara cancer registry, it was not", "metadata": {"headings": [{"headings_0": {"content": "population of 44.2 million people. They also cover only 16 out of 146 districts", "page": 230, "level": 2}}, {"headings_1": {"content": "Ugandan population. The registries in Kampala, Gulu and Mayuge respectively", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "yet fully operational. Furthermore, UCI did not maintain vital monitoring data showing performance of the services provided by the Institute, for example, patient waiting time. Although UCI spent UGX.11,804,265,000 on purchase of", "metadata": {"headings": [{"headings_0": {"content": "yet fully operational. Furthermore, UCI did not maintain vital monitoring data showing performance of the services provided by the Institute, for example, patient waiting time. Although UCI spent UGX.11,804,265,000 on purchase of", "page": 230, "level": 4}}, {"headings_1": {"content": "population of 44.2 million people. They also cover only 16 out of 146 districts", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "various equipment, some of it was not installed or denying patients access to services. \n", "metadata": {"headings": [{"headings_0": {"content": "yet fully operational. Furthermore, UCI did not maintain vital monitoring data showing performance of the services provided by the Institute, for example, patient waiting time. Although UCI spent UGX.11,804,265,000 on purchase of", "page": 230, "level": 4}}, {"headings_1": {"content": "population of 44.2 million people. They also cover only 16 out of 146 districts", "page": 230, "level": 2}}, [{"headings_0": {"content": "yet fully operational. Furthermore, UCI did not maintain vital monitoring data showing performance of the services provided by the Institute, for example, patient waiting time. Although UCI spent UGX.11,804,265,000 on purchase of", "page": 230, "level": 4}}, {"headings_1": {"content": "population of 44.2 million people. They also cover only 16 out of 146 districts", "page": 230, "level": 2}}]], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3. The Bed Occupancy Rate was 99% and 201% for UCI main centre and Mbarara", "metadata": {"headings": [{"headings_0": {"content": "yet fully operational. Furthermore, UCI did not maintain vital monitoring data showing performance of the services provided by the Institute, for example, patient waiting time. Although UCI spent UGX.11,804,265,000 on purchase of", "page": 230, "level": 4}}, {"headings_1": {"content": "population of 44.2 million people. They also cover only 16 out of 146 districts", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "regional center respectively. Additional beds had been provided within the wards", "metadata": {"headings": [{"headings_0": {"content": "regional center respectively. Additional beds had been provided within the wards", "page": 230, "level": 2}}, {"headings_1": {"content": "yet fully operational. Furthermore, UCI did not maintain vital monitoring data showing performance of the services provided by the Institute, for example, patient waiting time. Although UCI spent UGX.11,804,265,000 on purchase of", "page": 230, "level": 4}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "230", "metadata": {"headings": [{"headings_0": {"content": "regional center respectively. Additional beds had been provided within the wards", "page": 230, "level": 2}}, {"headings_1": {"content": "yet fully operational. Furthermore, UCI did not maintain vital monitoring data showing performance of the services provided by the Institute, for example, patient waiting time. Although UCI spent UGX.11,804,265,000 on purchase of", "page": 230, "level": 4}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "to cater for higher numbers compared to the UCI design capacity which was 114 beds, resulting in congestion (including being placed on floors). This exposes", "metadata": {"headings": [{"headings_0": {"content": "to cater for higher numbers compared to the UCI design capacity which was 114 beds, resulting in congestion (including being placed on floors). This exposes", "page": 231, "level": 4}}, {"headings_1": {"content": "regional center respectively. Additional beds had been provided within the wards", "page": 230, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "patients to the risk of hospital-acquired infections.", "metadata": {"headings": [{"headings_0": {"content": "to cater for higher numbers compared to the UCI design capacity which was 114 beds, resulting in congestion (including being placed on floors). This exposes", "page": 231, "level": 4}}, {"headings_1": {"content": "regional center respectively. Additional beds had been provided within the wards", "page": 230, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4. Essential medical supplies such as intravenous fluids and gloves at the main UCI", "metadata": {"headings": [{"headings_0": {"content": "to cater for higher numbers compared to the UCI design capacity which was 114 beds, resulting in congestion (including being placed on floors). This exposes", "page": 231, "level": 4}}, {"headings_1": {"content": "regional center respectively. Additional beds had been provided within the wards", "page": 230, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "to cater for higher numbers compared to the UCI design capacity which was 114 beds, resulting in congestion (including being placed on floors). This exposes", "page": 231, "level": 4}}, {"headings_1": {"content": "regional center respectively. Additional beds had been provided within the wards", "page": 230, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "main centre on Mulago hill were stored in corridors of patient wards due to the absence of storage space for these supplies. This took up already limited space for provision of services. I also noted lack of space to store equipment that was not installed at the time of the audit. For instance, PET equipment was stored in", "metadata": {"headings": [{"headings_0": {"content": "main centre on Mulago hill were stored in corridors of patient wards due to the absence of storage space for these supplies. This took up already limited space for provision of services. I also noted lack of space to store equipment that was not installed at the time of the audit. For instance, PET equipment was stored in", "page": 231, "level": 4}}, {"headings_1": {"content": "to cater for higher numbers compared to the UCI design capacity which was 114 beds, resulting in congestion (including being placed on floors). This exposes", "page": 231, "level": 4}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the area meant for patients waiting for Radiation Oncology treatment, while boxes", "metadata": {"headings": [{"headings_0": {"content": "main centre on Mulago hill were stored in corridors of patient wards due to the absence of storage space for these supplies. This took up already limited space for provision of services. I also noted lack of space to store equipment that was not installed at the time of the audit. For instance, PET equipment was stored in", "page": 231, "level": 4}}, {"headings_1": {"content": "to cater for higher numbers compared to the UCI design capacity which was 114 beds, resulting in congestion (including being placed on floors). This exposes", "page": 231, "level": 4}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of medicines were stored in wards and at OPD.", "metadata": {"headings": [{"headings_0": {"content": "of medicines were stored in wards and at OPD.", "page": 231, "level": 2}}, {"headings_1": {"content": "main centre on Mulago hill were stored in corridors of patient wards due to the absence of storage space for these supplies. This took up already limited space for provision of services. I also noted lack of space to store equipment that was not installed at the time of the audit. For instance, PET equipment was stored in", "page": 231, "level": 4}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "of medicines were stored in wards and at OPD.", "page": 231, "level": 2}}, {"headings_1": {"content": "main centre on Mulago hill were stored in corridors of patient wards due to the absence of storage space for these supplies. This took up already limited space for provision of services. I also noted lack of space to store equipment that was not installed at the time of the audit. For instance, PET equipment was stored in", "page": 231, "level": 4}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5. UCI had not collected data on changes in the cancer risk over the years based on", "metadata": {"headings": [{"headings_0": {"content": "of medicines were stored in wards and at OPD.", "page": 231, "level": 2}}, {"headings_1": {"content": "main centre on Mulago hill were stored in corridors of patient wards due to the absence of storage space for these supplies. This took up already limited space for provision of services. I also noted lack of space to store equipment that was not installed at the time of the audit. For instance, PET equipment was stored in", "page": 231, "level": 4}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "movement of risk factors including tobacco use, alcohol use, diabetes, HIV, use of counterfeit products and dietary risk factors. Consequently, the impact of the Institute\u2019s activities and interventions towards prevention of cancer is unknown.", "metadata": {"headings": [{"headings_0": {"content": "movement of risk factors including tobacco use, alcohol use, diabetes, HIV, use of counterfeit products and dietary risk factors. Consequently, the impact of the Institute\u2019s activities and interventions towards prevention of cancer is unknown.", "page": 231, "level": 4}}, {"headings_1": {"content": "of medicines were stored in wards and at OPD.", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "6. Information, Education and Communication (IEC) materials developed by UCI in", "metadata": {"headings": [{"headings_0": {"content": "6. Information, Education and Communication (IEC) materials developed by UCI in", "page": 231, "level": 2}}, {"headings_1": {"content": "movement of risk factors including tobacco use, alcohol use, diabetes, HIV, use of counterfeit products and dietary risk factors. Consequently, the impact of the Institute\u2019s activities and interventions towards prevention of cancer is unknown.", "page": 231, "level": 4}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2018 and disseminated to four health workers per district in 122 districts were lost by the recipients and not further disseminated to other health workers in the districts. As a result, the health education programmes within communities did not incorporate cancer prevention and control messages to communities which limited", "metadata": {"headings": [{"headings_0": {"content": "6. Information, Education and Communication (IEC) materials developed by UCI in", "page": 231, "level": 2}}, {"headings_1": {"content": "movement of risk factors including tobacco use, alcohol use, diabetes, HIV, use of counterfeit products and dietary risk factors. Consequently, the impact of the Institute\u2019s activities and interventions towards prevention of cancer is unknown.", "page": 231, "level": 4}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "downstream impact. Training for 4 health workers per district lacked broader dissemination. Outreach programs were restricted to facilities with community", "metadata": {"headings": [{"headings_0": {"content": "downstream impact. Training for 4 health workers per district lacked broader dissemination. Outreach programs were restricted to facilities with community", "page": 231, "level": 4}}, {"headings_1": {"content": "6. Information, Education and Communication (IEC) materials developed by UCI in", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "populations missing out.", "metadata": {"headings": [{"headings_0": {"content": "downstream impact. Training for 4 health workers per district lacked broader dissemination. Outreach programs were restricted to facilities with community", "page": 231, "level": 4}}, {"headings_1": {"content": "6. Information, Education and Communication (IEC) materials developed by UCI in", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "7. Despite conducting research in 132 different areas over the last 5 years, UCI had", "metadata": {"headings": [{"headings_0": {"content": "downstream impact. Training for 4 health workers per district lacked broader dissemination. Outreach programs were restricted to facilities with community", "page": 231, "level": 4}}, {"headings_1": {"content": "6. Information, Education and Communication (IEC) materials developed by UCI in", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "downstream impact. Training for 4 health workers per district lacked broader dissemination. Outreach programs were restricted to facilities with community", "page": 231, "level": 4}}, {"headings_1": {"content": "6. Information, Education and Communication (IEC) materials developed by UCI in", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "not presented any policy briefs presented to Cabinet, Ministry of Health (MOH) or", "metadata": {"headings": [{"headings_0": {"content": "not presented any policy briefs presented to Cabinet, Ministry of Health (MOH) or", "page": 231, "level": 2}}, {"headings_1": {"content": "downstream impact. Training for 4 health workers per district lacked broader dissemination. Outreach programs were restricted to facilities with community", "page": 231, "level": 4}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "other agencies involved in the management of cancer to inform policy direction and formulation.", "metadata": {"headings": [{"headings_0": {"content": "not presented any policy briefs presented to Cabinet, Ministry of Health (MOH) or", "page": 231, "level": 2}}, {"headings_1": {"content": "downstream impact. Training for 4 health workers per district lacked broader dissemination. Outreach programs were restricted to facilities with community", "page": 231, "level": 4}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY AUDIT RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 231, "level": 5}}, {"headings_1": {"content": "not presented any policy briefs presented to Cabinet, Ministry of Health (MOH) or", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "metadata": {"headings": [{"headings_0": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 231, "level": 5}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1. Expedite the establishment of the National Cancer registry to capture data from the entire country.", "metadata": {"headings": [{"headings_0": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 231, "level": 5}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 231, "level": 5}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, {"headings_1": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "framework of the institute and targets set for each parameter to enable measurement of satisfactory performance. \n", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, {"headings_1": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}, [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, {"headings_1": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}]], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3. Expedite the completion of the multipurpose building and the 350 bed inpatient building so that all uninstalled equipment is installed and made available for the service of patients.", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, {"headings_1": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, {"headings_1": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4. Liaise with Ministry of Finance Planning and Economic Development to ensure operationalization of the new staffing structure to ensure faster service delivery.", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, {"headings_1": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "231", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, {"headings_1": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5. Ensure that a proper needs assessment is undertaken to ensure that the planned regional centres are adequate to manage the burden of cancer in the respective regions.", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, {"headings_1": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, {"headings_1": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}, [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, {"headings_1": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}]], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6. Expedite the completion of the infrastructure at the institute and satellite centres to create more capacity for managing patients.", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, {"headings_1": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, {"headings_1": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "7. Coordinate with all stakeholders involved in the management of cancer to ensure uniformity of cancer control messages/information distributed to the population.", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, {"headings_1": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "8. Develop measures for the uptake of all research undertakings of the institute such that they contribute to cancer control measures at all levels of cancer management in the country.", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, {"headings_1": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, {"headings_1": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 232, "level": 5}}, {"headings_1": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "While UCI achieved commendable improvements in patient care quality and research, the", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 232, "level": 5}}, {"headings_1": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Institute still faces significant challenges limiting its broader impact. Coverage of", "metadata": {"headings": [{"headings_0": {"content": "Institute still faces significant challenges limiting its broader impact. Coverage of", "page": 232, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 232, "level": 5}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "treatment within the country remains low, and vital data on patient flows and performance", "metadata": {"headings": [{"headings_0": {"content": "Institute still faces significant challenges limiting its broader impact. Coverage of", "page": 232, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 232, "level": 5}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "metrics is lacking. Unutilised equipment, overcrowding, and storage issues hamper service delivery. Notably, cancer prevention efforts are hampered by non-availability of IEC materials and limited community outreach. Research findings haven\u2019t translated into policy recommendations, hindering long-term cancer control strategies. UCI should", "metadata": {"headings": [{"headings_0": {"content": "metrics is lacking. Unutilised equipment, overcrowding, and storage issues hamper service delivery. Notably, cancer prevention efforts are hampered by non-availability of IEC materials and limited community outreach. Research findings haven\u2019t translated into policy recommendations, hindering long-term cancer control strategies. UCI should", "page": 232, "level": 4}}, {"headings_1": {"content": "Institute still faces significant challenges limiting its broader impact. Coverage of", "page": 232, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "urgently address these shortcomings in order to maximise its potential in combatting the national cancer burden.", "metadata": {"headings": [{"headings_0": {"content": "metrics is lacking. Unutilised equipment, overcrowding, and storage issues hamper service delivery. Notably, cancer prevention efforts are hampered by non-availability of IEC materials and limited community outreach. Research findings haven\u2019t translated into policy recommendations, hindering long-term cancer control strategies. UCI should", "page": 232, "level": 4}}, {"headings_1": {"content": "Institute still faces significant challenges limiting its broader impact. Coverage of", "page": 232, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.23 A VALUE FOR MONEY AUDIT ON THE IMPLEMENTATION OF THE MOUNT RWENZORI TOURISM INFRASTRUCTURE DEVELOPMENT PROJECT (MRTIDP)", "metadata": {"headings": [{"headings_0": {"content": "4.1.23 A VALUE FOR MONEY AUDIT ON THE IMPLEMENTATION OF THE MOUNT RWENZORI TOURISM INFRASTRUCTURE DEVELOPMENT PROJECT (MRTIDP)", "page": 232, "level": 5}}, {"headings_1": {"content": "metrics is lacking. Unutilised equipment, overcrowding, and storage issues hamper service delivery. Notably, cancer prevention efforts are hampered by non-availability of IEC materials and limited community outreach. Research findings haven\u2019t translated into policy recommendations, hindering long-term cancer control strategies. UCI should", "page": 232, "level": 4}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "EXECUTIVE SUMMARY", "metadata": {"headings": [{"headings_0": {"content": "EXECUTIVE SUMMARY", "page": 232, "level": 5}}, {"headings_1": {"content": "4.1.23 A VALUE FOR MONEY AUDIT ON THE IMPLEMENTATION OF THE MOUNT RWENZORI TOURISM INFRASTRUCTURE DEVELOPMENT PROJECT (MRTIDP)", "page": 232, "level": 5}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Mount Rwenzori Tourism Infrastructure Development Project (MRTIDP) was aimed", "metadata": {"headings": [{"headings_0": {"content": "The Mount Rwenzori Tourism Infrastructure Development Project (MRTIDP) was aimed", "page": 232, "level": 2}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 232, "level": 5}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "at improving the tourism infrastructure in the Rwenzori Mountains National Park (RMNP)8, in order to improve visitor experience and increase the number of tourists. \nThe Project, which, by audit time, was in its 8th year of implementation, had a total budget", "metadata": {"headings": [{"headings_0": {"content": "The Mount Rwenzori Tourism Infrastructure Development Project (MRTIDP) was aimed", "page": 232, "level": 2}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 232, "level": 5}}, [{"headings_0": {"content": "The Mount Rwenzori Tourism Infrastructure Development Project (MRTIDP) was aimed", "page": 232, "level": 2}}, {"headings_1": {"content": "EXECUTIVE SUMMARY", "page": 232, "level": 5}}]], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of UGX 86.077Bn spread over two phases. Phase I, which was implemented from FY 2015/16-2020/21, had a total budget of UGX 15.487Bn while Phase II, spanning a period", "metadata": {"headings": [{"headings_0": {"content": "of UGX 86.077Bn spread over two phases. Phase I, which was implemented from FY 2015/16-2020/21, had a total budget of UGX 15.487Bn while Phase II, spanning a period", "page": 232, "level": 4}}, {"headings_1": {"content": "The Mount Rwenzori Tourism Infrastructure Development Project (MRTIDP) was aimed", "page": 232, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of FY 2021/22 \u2013 2025/26, had a total budget of UGX 70.59Bn.", "metadata": {"headings": [{"headings_0": {"content": "of UGX 86.077Bn spread over two phases. Phase I, which was implemented from FY 2015/16-2020/21, had a total budget of UGX 15.487Bn while Phase II, spanning a period", "page": 232, "level": 4}}, {"headings_1": {"content": "The Mount Rwenzori Tourism Infrastructure Development Project (MRTIDP) was aimed", "page": 232, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Some of the infrastructure the project Implemented included: boardwalks, resting", "metadata": {"headings": [{"headings_0": {"content": "Some of the infrastructure the project Implemented included: boardwalks, resting", "page": 232, "level": 2}}, {"headings_1": {"content": "of UGX 86.077Bn spread over two phases. Phase I, which was implemented from FY 2015/16-2020/21, had a total budget of UGX 15.487Bn while Phase II, spanning a period", "page": 232, "level": 4}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "shelters, campsites, climbing ladders and visitors\u2019 accommodation facilities, among others.", "metadata": {"headings": [{"headings_0": {"content": "Some of the infrastructure the project Implemented included: boardwalks, resting", "page": 232, "level": 2}}, {"headings_1": {"content": "of UGX 86.077Bn spread over two phases. Phase I, which was implemented from FY 2015/16-2020/21, had a total budget of UGX 15.487Bn while Phase II, spanning a period", "page": 232, "level": 4}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "AUDIT OBJECTIVE", "metadata": {"headings": [{"headings_0": {"content": "AUDIT OBJECTIVE", "page": 232, "level": 5}}, {"headings_1": {"content": "Some of the infrastructure the project Implemented included: boardwalks, resting", "page": 232, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I undertook a Value for Money audit \u201cTo assess the Effectiveness of the Mountain Rwenzori Tourism Infrastructure Development Project(MRTIDP) to provide adequate", "metadata": {"headings": [{"headings_0": {"content": "I undertook a Value for Money audit \u201cTo assess the Effectiveness of the Mountain Rwenzori Tourism Infrastructure Development Project(MRTIDP) to provide adequate", "page": 232, "level": 4}}, {"headings_1": {"content": "AUDIT OBJECTIVE", "page": 232, "level": 5}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "8 The Rwenzori Mountains National Park (the park) covers the entire Rwenzori mountain ranges (the mountain) and therefore, in this audit, they are used interchangeably. \n232 \ninfrastructure, improve accessibility of tourists to the mountain and its attractions and in turn, increase visitor numbers to the mountain.", "metadata": {"headings": [{"headings_0": {"content": "I undertook a Value for Money audit \u201cTo assess the Effectiveness of the Mountain Rwenzori Tourism Infrastructure Development Project(MRTIDP) to provide adequate", "page": 232, "level": 4}}, {"headings_1": {"content": "AUDIT OBJECTIVE", "page": 232, "level": 5}}, [{"headings_0": {"content": "I undertook a Value for Money audit \u201cTo assess the Effectiveness of the Mountain Rwenzori Tourism Infrastructure Development Project(MRTIDP) to provide adequate", "page": 232, "level": 4}}, {"headings_1": {"content": "AUDIT OBJECTIVE", "page": 232, "level": 5}}], [{"headings_0": {"content": "I undertook a Value for Money audit \u201cTo assess the Effectiveness of the Mountain Rwenzori Tourism Infrastructure Development Project(MRTIDP) to provide adequate", "page": 232, "level": 4}}, {"headings_1": {"content": "AUDIT OBJECTIVE", "page": 232, "level": 5}}]], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY AUDIT FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 233, "level": 5}}, {"headings_1": {"content": "I undertook a Value for Money audit \u201cTo assess the Effectiveness of the Mountain Rwenzori Tourism Infrastructure Development Project(MRTIDP) to provide adequate", "page": 232, "level": 4}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following achievement of the project:", "metadata": {"headings": [{"headings_0": {"content": "I noted the following achievement of the project:", "page": 233, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 233, "level": 5}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 233, "level": 5}}, {"headings_1": {"content": "I noted the following achievement of the project:", "page": 233, "level": 2}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The number of visitors to the Mountain increased from 2,758 in the year 2014 to", "metadata": {"headings": [{"headings_0": {"content": "The number of visitors to the Mountain increased from 2,758 in the year 2014 to", "page": 233, "level": 2}}, {"headings_1": {"content": "(i)", "page": 233, "level": 5}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "6,043 in 2019, representing a 119% increase.", "metadata": {"headings": [{"headings_0": {"content": "The number of visitors to the Mountain increased from 2,758 in the year 2014 to", "page": 233, "level": 2}}, {"headings_1": {"content": "(i)", "page": 233, "level": 5}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 233, "level": 5}}, {"headings_1": {"content": "The number of visitors to the Mountain increased from 2,758 in the year 2014 to", "page": 233, "level": 2}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The project delivered a number of its planned outputs which included construction", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 233, "level": 5}}, {"headings_1": {"content": "The number of visitors to the Mountain increased from 2,758 in the year 2014 to", "page": 233, "level": 2}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of metallic ladders at Kalyarupia, construction of 200m boardwalk at Bujuku, construction of 300m boardwalk at Rubango, 200m boardwalk at Rukenga,", "metadata": {"headings": [{"headings_0": {"content": "of metallic ladders at Kalyarupia, construction of 200m boardwalk at Bujuku, construction of 300m boardwalk at Rubango, 200m boardwalk at Rukenga,", "page": 233, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 233, "level": 5}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "construction of resting shelter and ecosan toilets at Scott Elliot, Kicucu, Nyamuleju, Omwehembe, and Freshfields. \n(iii) The communities surrounding the mountain benefited through: undertaking project contracts, providing labour force, supplying food used to contractors and the increased number of tourists, reduction of crime in the communities, community projects as a result of increased park revenue and enhanced environmental awareness. \nHowever, I also noted some areas for improvement which include the following:", "metadata": {"headings": [{"headings_0": {"content": "of metallic ladders at Kalyarupia, construction of 200m boardwalk at Bujuku, construction of 300m boardwalk at Rubango, 200m boardwalk at Rukenga,", "page": 233, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 233, "level": 5}}, [{"headings_0": {"content": "of metallic ladders at Kalyarupia, construction of 200m boardwalk at Bujuku, construction of 300m boardwalk at Rubango, 200m boardwalk at Rukenga,", "page": 233, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 233, "level": 5}}], [{"headings_0": {"content": "of metallic ladders at Kalyarupia, construction of 200m boardwalk at Bujuku, construction of 300m boardwalk at Rubango, 200m boardwalk at Rukenga,", "page": 233, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 233, "level": 5}}]], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 233, "level": 5}}, {"headings_1": {"content": "of metallic ladders at Kalyarupia, construction of 200m boardwalk at Bujuku, construction of 300m boardwalk at Rubango, 200m boardwalk at Rukenga,", "page": 233, "level": 4}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The average annual growth rate of visitor numbers actually declined after the", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 233, "level": 5}}, {"headings_1": {"content": "of metallic ladders at Kalyarupia, construction of 200m boardwalk at Bujuku, construction of 300m boardwalk at Rubango, 200m boardwalk at Rukenga,", "page": 233, "level": 4}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "project\u2019s implementation. Between 2009 and 2014, the average increase was", "metadata": {"headings": [{"headings_0": {"content": "project\u2019s implementation. Between 2009 and 2014, the average increase was", "page": 233, "level": 2}}, {"headings_1": {"content": "(i)", "page": 233, "level": 5}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "19%, while it dropped to 17% after the project.", "metadata": {"headings": [{"headings_0": {"content": "project\u2019s implementation. Between 2009 and 2014, the average increase was", "page": 233, "level": 2}}, {"headings_1": {"content": "(i)", "page": 233, "level": 5}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 233, "level": 5}}, {"headings_1": {"content": "project\u2019s implementation. Between 2009 and 2014, the average increase was", "page": 233, "level": 2}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Although, the park management maintained a register where visitors who climbed", "metadata": {"headings": [{"headings_0": {"content": "Although, the park management maintained a register where visitors who climbed", "page": 233, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 233, "level": 5}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the mountain shared their experiences, the Ministry did not conduct any analyses of the comments made as a basis of improvements of the project. \n(iii) Despite the infrastructure investments by the project over the years, visitors continued to complain about infrastructure along the trails, including the quality of accommodation facilities.", "metadata": {"headings": [{"headings_0": {"content": "Although, the park management maintained a register where visitors who climbed", "page": 233, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 233, "level": 5}}, [{"headings_0": {"content": "Although, the park management maintained a register where visitors who climbed", "page": 233, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 233, "level": 5}}]], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 233, "level": 5}}, {"headings_1": {"content": "Although, the park management maintained a register where visitors who climbed", "page": 233, "level": 2}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "By the closure of phase, I, 57% (4 Outputs) of project outputs had not been implemented, 29% (2 Outputs) had been partially implemented and only one output, representing 14% had been fully implemented. The unimplemented outputs included: Accommodation facilities, the cable car system, rescue and", "metadata": {"headings": [{"headings_0": {"content": "By the closure of phase, I, 57% (4 Outputs) of project outputs had not been implemented, 29% (2 Outputs) had been partially implemented and only one output, representing 14% had been fully implemented. The unimplemented outputs included: Accommodation facilities, the cable car system, rescue and", "page": 233, "level": 4}}, {"headings_1": {"content": "(iv)", "page": 233, "level": 5}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "safety equipment and a communication system.", "metadata": {"headings": [{"headings_0": {"content": "By the closure of phase, I, 57% (4 Outputs) of project outputs had not been implemented, 29% (2 Outputs) had been partially implemented and only one output, representing 14% had been fully implemented. The unimplemented outputs included: Accommodation facilities, the cable car system, rescue and", "page": 233, "level": 4}}, {"headings_1": {"content": "(iv)", "page": 233, "level": 5}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 233, "level": 5}}, {"headings_1": {"content": "By the closure of phase, I, 57% (4 Outputs) of project outputs had not been implemented, 29% (2 Outputs) had been partially implemented and only one output, representing 14% had been fully implemented. The unimplemented outputs included: Accommodation facilities, the cable car system, rescue and", "page": 233, "level": 4}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A review of Phase II project progress reports revealed that, only 44% representing", "metadata": {"headings": [{"headings_0": {"content": "A review of Phase II project progress reports revealed that, only 44% representing", "page": 233, "level": 2}}, {"headings_1": {"content": "(v)", "page": 233, "level": 5}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "four outputs, had been partially implemented, while the other 56% representing five outputs had not been implemented.", "metadata": {"headings": [{"headings_0": {"content": "A review of Phase II project progress reports revealed that, only 44% representing", "page": 233, "level": 2}}, {"headings_1": {"content": "(v)", "page": 233, "level": 5}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 233, "level": 5}}, {"headings_1": {"content": "A review of Phase II project progress reports revealed that, only 44% representing", "page": 233, "level": 2}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Operation and maintenance of infrastructure was not planned for during project inception for the different infrastructure that was to be set up. Audit was unable", "metadata": {"headings": [{"headings_0": {"content": "Operation and maintenance of infrastructure was not planned for during project inception for the different infrastructure that was to be set up. Audit was unable", "page": 233, "level": 4}}, {"headings_1": {"content": "(vi)", "page": 233, "level": 5}}], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "233 \nto identify clearly stipulated operation and maintenance arrangements for the infrastructure set up by the project on the mountain.", "metadata": {"headings": [{"headings_0": {"content": "Operation and maintenance of infrastructure was not planned for during project inception for the different infrastructure that was to be set up. Audit was unable", "page": 233, "level": 4}}, {"headings_1": {"content": "(vi)", "page": 233, "level": 5}}, [{"headings_0": {"content": "Operation and maintenance of infrastructure was not planned for during project inception for the different infrastructure that was to be set up. Audit was unable", "page": 233, "level": 4}}, {"headings_1": {"content": "(vi)", "page": 233, "level": 5}}]], "page": 233, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii)", "metadata": {"headings": [{"headings_0": {"content": "(vii)", "page": 234, "level": 5}}, {"headings_1": {"content": "Operation and maintenance of infrastructure was not planned for during project inception for the different infrastructure that was to be set up. Audit was unable", "page": 233, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Phase I of the project was implemented without an M&E frame work. The profile, which serves as the project document did not provide the system for M&E to", "metadata": {"headings": [{"headings_0": {"content": "Phase I of the project was implemented without an M&E frame work. The profile, which serves as the project document did not provide the system for M&E to", "page": 234, "level": 4}}, {"headings_1": {"content": "(vii)", "page": 234, "level": 5}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "include the roles and responsibilities of various players, indicators for performance,", "metadata": {"headings": [{"headings_0": {"content": "Phase I of the project was implemented without an M&E frame work. The profile, which serves as the project document did not provide the system for M&E to", "page": 234, "level": 4}}, {"headings_1": {"content": "(vii)", "page": 234, "level": 5}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "measures of verification and tools for the collection of M&E information. I also", "metadata": {"headings": [{"headings_0": {"content": "measures of verification and tools for the collection of M&E information. I also", "page": 234, "level": 2}}, {"headings_1": {"content": "Phase I of the project was implemented without an M&E frame work. The profile, which serves as the project document did not provide the system for M&E to", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "noted that there was no regular and consistent process of monitoring how the construction activities of the project were being implemented and local leaders were not involved in the monitoring and evaluation of the project activities.", "metadata": {"headings": [{"headings_0": {"content": "measures of verification and tools for the collection of M&E information. I also", "page": 234, "level": 2}}, {"headings_1": {"content": "Phase I of the project was implemented without an M&E frame work. The profile, which serves as the project document did not provide the system for M&E to", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY AUDIT RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 234, "level": 5}}, {"headings_1": {"content": "measures of verification and tools for the collection of M&E information. I also", "page": 234, "level": 2}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer of the Ministry of Tourism Wildlife and antiquities", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer of the Ministry of Tourism Wildlife and antiquities", "page": 234, "level": 2}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 234, "level": 5}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(MoTWA) to:", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer of the Ministry of Tourism Wildlife and antiquities", "page": 234, "level": 2}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 234, "level": 5}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "1. Provide for marketing and general public awareness of the new infrastructure", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer of the Ministry of Tourism Wildlife and antiquities", "page": 234, "level": 2}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 234, "level": 5}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer of the Ministry of Tourism Wildlife and antiquities", "page": 234, "level": 2}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 234, "level": 5}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "developments at the Mountain Rwenzori sites to attract visitors", "metadata": {"headings": [{"headings_0": {"content": "developments at the Mountain Rwenzori sites to attract visitors", "page": 234, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer of the Ministry of Tourism Wildlife and antiquities", "page": 234, "level": 2}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "developments at the Mountain Rwenzori sites to attract visitors", "page": 234, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer of the Ministry of Tourism Wildlife and antiquities", "page": 234, "level": 2}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. Engage the Uganda Wildlife Authority to put in place a robust framework for", "metadata": {"headings": [{"headings_0": {"content": "developments at the Mountain Rwenzori sites to attract visitors", "page": 234, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer of the Ministry of Tourism Wildlife and antiquities", "page": 234, "level": 2}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "documenting visitors\u2019 experiences on the Mountain Rwenzori, including areas for improvement. The information collected from this framework should be routinely", "metadata": {"headings": [{"headings_0": {"content": "documenting visitors\u2019 experiences on the Mountain Rwenzori, including areas for improvement. The information collected from this framework should be routinely", "page": 234, "level": 4}}, {"headings_1": {"content": "developments at the Mountain Rwenzori sites to attract visitors", "page": 234, "level": 2}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "analysed and used for decision making purposes on the mountain.", "metadata": {"headings": [{"headings_0": {"content": "documenting visitors\u2019 experiences on the Mountain Rwenzori, including areas for improvement. The information collected from this framework should be routinely", "page": 234, "level": 4}}, {"headings_1": {"content": "developments at the Mountain Rwenzori sites to attract visitors", "page": 234, "level": 2}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "metadata": {"headings": [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}, {"headings_1": {"content": "documenting visitors\u2019 experiences on the Mountain Rwenzori, including areas for improvement. The information collected from this framework should be routinely", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "4. Ensure that future projects undertaken by the Ministry have components that clearly stipulate how the local communities will benefit from the given projects, and the frameworks for measuring these benefits.", "metadata": {"headings": [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}, {"headings_1": {"content": "documenting visitors\u2019 experiences on the Mountain Rwenzori, including areas for improvement. The information collected from this framework should be routinely", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}, {"headings_1": {"content": "documenting visitors\u2019 experiences on the Mountain Rwenzori, including areas for improvement. The information collected from this framework should be routinely", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5. Increase coverage of infrastructure on the Mountain Rwenzori in line with project plans and the needs of visitors", "metadata": {"headings": [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}, {"headings_1": {"content": "documenting visitors\u2019 experiences on the Mountain Rwenzori, including areas for improvement. The information collected from this framework should be routinely", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}, {"headings_1": {"content": "documenting visitors\u2019 experiences on the Mountain Rwenzori, including areas for improvement. The information collected from this framework should be routinely", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6. Engage with UWA to develop operational and maintenance arrangements of both new and existing infrastructures to ensure sustained use of the same by visitors to the mountain.", "metadata": {"headings": [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}, {"headings_1": {"content": "documenting visitors\u2019 experiences on the Mountain Rwenzori, including areas for improvement. The information collected from this framework should be routinely", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}, {"headings_1": {"content": "documenting visitors\u2019 experiences on the Mountain Rwenzori, including areas for improvement. The information collected from this framework should be routinely", "page": 234, "level": 4}}, [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}, {"headings_1": {"content": "documenting visitors\u2019 experiences on the Mountain Rwenzori, including areas for improvement. The information collected from this framework should be routinely", "page": 234, "level": 4}}]], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "7. Develop a monitoring and evaluation framework for the project and ensure that all monitoring and evaluation activities are undertaken as scheduled and reported", "metadata": {"headings": [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}, {"headings_1": {"content": "documenting visitors\u2019 experiences on the Mountain Rwenzori, including areas for improvement. The information collected from this framework should be routinely", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "on.", "metadata": {"headings": [{"headings_0": {"content": "on.", "page": 234, "level": 2}}, {"headings_1": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 234, "level": 5}}, {"headings_1": {"content": "on.", "page": 234, "level": 2}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The project set up infrastructure in the park in order to improve visitor experience and increase the number of tourists. Whereas, the number of tourists increased over the life", "metadata": {"headings": [{"headings_0": {"content": "The project set up infrastructure in the park in order to improve visitor experience and increase the number of tourists. Whereas, the number of tourists increased over the life", "page": 234, "level": 4}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 234, "level": 5}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of the project, the growth rate could have been higher, if the project provided for marketing of the infrastructure, undertook maintenance and both new and existing \n234 \ninfrastructure, and used visitors\u2019 experiences to increase coverage of needed infrastructure along the mountain. The Accounting Officer of the Ministry is therefore,", "metadata": {"headings": [{"headings_0": {"content": "The project set up infrastructure in the park in order to improve visitor experience and increase the number of tourists. Whereas, the number of tourists increased over the life", "page": 234, "level": 4}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 234, "level": 5}}, [{"headings_0": {"content": "The project set up infrastructure in the park in order to improve visitor experience and increase the number of tourists. Whereas, the number of tourists increased over the life", "page": 234, "level": 4}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 234, "level": 5}}], [{"headings_0": {"content": "The project set up infrastructure in the park in order to improve visitor experience and increase the number of tourists. Whereas, the number of tourists increased over the life", "page": 234, "level": 4}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 234, "level": 5}}]], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "advised to address the shortcomings identified as it implements phase II of the project,", "metadata": {"headings": [{"headings_0": {"content": "advised to address the shortcomings identified as it implements phase II of the project,", "page": 235, "level": 2}}, {"headings_1": {"content": "The project set up infrastructure in the park in order to improve visitor experience and increase the number of tourists. Whereas, the number of tourists increased over the life", "page": 234, "level": 4}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "in order to maximize the outputs and outcomes of the project.", "metadata": {"headings": [{"headings_0": {"content": "advised to address the shortcomings identified as it implements phase II of the project,", "page": 235, "level": 2}}, {"headings_1": {"content": "The project set up infrastructure in the park in order to improve visitor experience and increase the number of tourists. Whereas, the number of tourists increased over the life", "page": 234, "level": 4}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.24 CONSOLIDATED BASELINE VALUE FOR MONEY AUDIT AND ASSESSMENT REPORT OF THE UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS PROGRAM (UgIFT) IN WATER AND ENVIRONMENT, PRODUCTION AND MARKETING SECTORS, AND PREVAILING CONDITIONS IN REFUGEE HOSTING DISTRICTS FOR THE FINANCIAL YEAR 2019/2020", "metadata": {"headings": [{"headings_0": {"content": "4.1.24 CONSOLIDATED BASELINE VALUE FOR MONEY AUDIT AND ASSESSMENT REPORT OF THE UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS PROGRAM (UgIFT) IN WATER AND ENVIRONMENT, PRODUCTION AND MARKETING SECTORS, AND PREVAILING CONDITIONS IN REFUGEE HOSTING DISTRICTS FOR THE FINANCIAL YEAR 2019/2020", "page": 235, "level": 5}}, {"headings_1": {"content": "advised to address the shortcomings identified as it implements phase II of the project,", "page": 235, "level": 2}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "During the financial year 2022/23 I undertook a Baseline Value for Money audit in 50 selected Local Governments in Water and Environment, and Production and Marketing", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2022/23 I undertook a Baseline Value for Money audit in 50 selected Local Governments in Water and Environment, and Production and Marketing", "page": 235, "level": 4}}, {"headings_1": {"content": "4.1.24 CONSOLIDATED BASELINE VALUE FOR MONEY AUDIT AND ASSESSMENT REPORT OF THE UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS PROGRAM (UgIFT) IN WATER AND ENVIRONMENT, PRODUCTION AND MARKETING SECTORS, AND PREVAILING CONDITIONS IN REFUGEE HOSTING DISTRICTS FOR THE FINANCIAL YEAR 2019/2020", "page": 235, "level": 5}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Sectors, and Prevailing Conditions in Refugee Hosting Communities. The audit was carried", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2022/23 I undertook a Baseline Value for Money audit in 50 selected Local Governments in Water and Environment, and Production and Marketing", "page": 235, "level": 4}}, {"headings_1": {"content": "4.1.24 CONSOLIDATED BASELINE VALUE FOR MONEY AUDIT AND ASSESSMENT REPORT OF THE UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS PROGRAM (UgIFT) IN WATER AND ENVIRONMENT, PRODUCTION AND MARKETING SECTORS, AND PREVAILING CONDITIONS IN REFUGEE HOSTING DISTRICTS FOR THE FINANCIAL YEAR 2019/2020", "page": 235, "level": 5}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "out for the Uganda Inter-Governmental Fiscal Transfers (UgIFT) program.", "metadata": {"headings": [{"headings_0": {"content": "out for the Uganda Inter-Governmental Fiscal Transfers (UgIFT) program.", "page": 235, "level": 2}}, {"headings_1": {"content": "During the financial year 2022/23 I undertook a Baseline Value for Money audit in 50 selected Local Governments in Water and Environment, and Production and Marketing", "page": 235, "level": 4}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "OVERALL AUDIT OBJECTIVE", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT OBJECTIVE", "page": 235, "level": 5}}, {"headings_1": {"content": "out for the Uganda Inter-Governmental Fiscal Transfers (UgIFT) program.", "page": 235, "level": 2}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The overall objective of the audit was to assess the extent/level of performance of the", "metadata": {"headings": [{"headings_0": {"content": "The overall objective of the audit was to assess the extent/level of performance of the", "page": 235, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT OBJECTIVE", "page": 235, "level": 5}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "water and Sanitation, and production and marketing sectors in the District Local", "metadata": {"headings": [{"headings_0": {"content": "The overall objective of the audit was to assess the extent/level of performance of the", "page": 235, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT OBJECTIVE", "page": 235, "level": 5}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Governments before the implementation of the Uganda Intergovernmental Fiscal", "metadata": {"headings": [{"headings_0": {"content": "Governments before the implementation of the Uganda Intergovernmental Fiscal", "page": 235, "level": 2}}, {"headings_1": {"content": "The overall objective of the audit was to assess the extent/level of performance of the", "page": 235, "level": 2}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Transfers (UgIFT) Program. The audit also covered the prevailing conditions in refugee hosting districts in regards to quality, utilization and availability of vital infrastructure and services in the health, education, water and environment, and micro-scale irrigation", "metadata": {"headings": [{"headings_0": {"content": "Governments before the implementation of the Uganda Intergovernmental Fiscal", "page": 235, "level": 2}}, {"headings_1": {"content": "The overall objective of the audit was to assess the extent/level of performance of the", "page": 235, "level": 2}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "sectors. The assessment was for the base year 2019/2020. I noted a number of key", "metadata": {"headings": [{"headings_0": {"content": "sectors. The assessment was for the base year 2019/2020. I noted a number of key", "page": 235, "level": 2}}, {"headings_1": {"content": "Governments before the implementation of the Uganda Intergovernmental Fiscal", "page": 235, "level": 2}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "areas for improvement that are summarized per sector per theme;", "metadata": {"headings": [{"headings_0": {"content": "sectors. The assessment was for the base year 2019/2020. I noted a number of key", "page": 235, "level": 2}}, {"headings_1": {"content": "Governments before the implementation of the Uganda Intergovernmental Fiscal", "page": 235, "level": 2}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY AUDIT FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 235, "level": 5}}, {"headings_1": {"content": "sectors. The assessment was for the base year 2019/2020. I noted a number of key", "page": 235, "level": 2}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The assessment covered 3 themes per sector namely;", "metadata": {"headings": [{"headings_0": {"content": "The assessment covered 3 themes per sector namely;", "page": 235, "level": 2}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 235, "level": 5}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "i.", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 235, "level": 5}}, {"headings_1": {"content": "The assessment covered 3 themes per sector namely;", "page": 235, "level": 2}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Theme 1 \u2013 Funds utilization;", "metadata": {"headings": [{"headings_0": {"content": "i.", "page": 235, "level": 5}}, {"headings_1": {"content": "The assessment covered 3 themes per sector namely;", "page": 235, "level": 2}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "ii.", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 235, "level": 5}}, {"headings_1": {"content": "i.", "page": 235, "level": 5}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Theme 2 \u2013 Delivery of infrastructure; and,", "metadata": {"headings": [{"headings_0": {"content": "ii.", "page": 235, "level": 5}}, {"headings_1": {"content": "i.", "page": 235, "level": 5}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "iii.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 235, "level": 5}}, {"headings_1": {"content": "ii.", "page": 235, "level": 5}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Theme 3 \u2013 Delivery of services.", "metadata": {"headings": [{"headings_0": {"content": "iii.", "page": 235, "level": 5}}, {"headings_1": {"content": "ii.", "page": 235, "level": 5}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "A. WATER AND SANITATION SECTOR (WSG)", "metadata": {"headings": [{"headings_0": {"content": "A. WATER AND SANITATION SECTOR (WSG)", "page": 235, "level": 5}}, {"headings_1": {"content": "iii.", "page": 235, "level": 5}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Theme 1: Utilization of Funds", "metadata": {"headings": [{"headings_0": {"content": "Theme 1: Utilization of Funds", "page": 235, "level": 5}}, {"headings_1": {"content": "A. WATER AND SANITATION SECTOR (WSG)", "page": 235, "level": 5}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In this sector, I noted that the 50 DLGs budgeted and received a total UGX.21,890,229,070 in the financial year 2019/2020, out of which UGX.21,786,968,336 (99.5%) was utilized on execution of development and recurrent activities. Of the 50 DLGs", "metadata": {"headings": [{"headings_0": {"content": "In this sector, I noted that the 50 DLGs budgeted and received a total UGX.21,890,229,070 in the financial year 2019/2020, out of which UGX.21,786,968,336 (99.5%) was utilized on execution of development and recurrent activities. Of the 50 DLGs", "page": 235, "level": 4}}, {"headings_1": {"content": "Theme 1: Utilization of Funds", "page": 235, "level": 5}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "only 4 DLGs did not utilize the funds 100%. In addition, out of the total of UGX.21,786,968,336 utilised by the 50 DLGs, a total of UGX.942,102,555 (4.3%) was", "metadata": {"headings": [{"headings_0": {"content": "In this sector, I noted that the 50 DLGs budgeted and received a total UGX.21,890,229,070 in the financial year 2019/2020, out of which UGX.21,786,968,336 (99.5%) was utilized on execution of development and recurrent activities. Of the 50 DLGs", "page": 235, "level": 4}}, {"headings_1": {"content": "Theme 1: Utilization of Funds", "page": 235, "level": 5}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "utilized by 19 DLGs on activities not in the work plans and with no accountability", "metadata": {"headings": [{"headings_0": {"content": "utilized by 19 DLGs on activities not in the work plans and with no accountability", "page": 235, "level": 2}}, {"headings_1": {"content": "In this sector, I noted that the 50 DLGs budgeted and received a total UGX.21,890,229,070 in the financial year 2019/2020, out of which UGX.21,786,968,336 (99.5%) was utilized on execution of development and recurrent activities. Of the 50 DLGs", "page": 235, "level": 4}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "documents availed to enable audit assess the validity of the expenditures herein.", "metadata": {"headings": [{"headings_0": {"content": "utilized by 19 DLGs on activities not in the work plans and with no accountability", "page": 235, "level": 2}}, {"headings_1": {"content": "In this sector, I noted that the 50 DLGs budgeted and received a total UGX.21,890,229,070 in the financial year 2019/2020, out of which UGX.21,786,968,336 (99.5%) was utilized on execution of development and recurrent activities. Of the 50 DLGs", "page": 235, "level": 4}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Furthermore, out of the 50 DLGs, 22 achieved the planned outputs whereas 28 DLGs did", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, out of the 50 DLGs, 22 achieved the planned outputs whereas 28 DLGs did", "page": 235, "level": 2}}, {"headings_1": {"content": "utilized by 19 DLGs on activities not in the work plans and with no accountability", "page": 235, "level": 2}}], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "not achieve 100% of the planned outputs. It was also observed that, there was no time \n235 \noverruns for 127 projects in 45 DLGs, however, there was no data to assess time overruns for 232 projects in 7 DLGs while time overruns for 84 projects in 39 DLGs ranged from 4 to 445 days.", "metadata": {"headings": [{"headings_0": {"content": "Furthermore, out of the 50 DLGs, 22 achieved the planned outputs whereas 28 DLGs did", "page": 235, "level": 2}}, {"headings_1": {"content": "utilized by 19 DLGs on activities not in the work plans and with no accountability", "page": 235, "level": 2}}, [{"headings_0": {"content": "Furthermore, out of the 50 DLGs, 22 achieved the planned outputs whereas 28 DLGs did", "page": 235, "level": 2}}, {"headings_1": {"content": "utilized by 19 DLGs on activities not in the work plans and with no accountability", "page": 235, "level": 2}}], [{"headings_0": {"content": "Furthermore, out of the 50 DLGs, 22 achieved the planned outputs whereas 28 DLGs did", "page": 235, "level": 2}}, {"headings_1": {"content": "utilized by 19 DLGs on activities not in the work plans and with no accountability", "page": 235, "level": 2}}]], "page": 235, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Theme 2: Delivery of infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Theme 2: Delivery of infrastructure", "page": 236, "level": 5}}, {"headings_1": {"content": "Furthermore, out of the 50 DLGs, 22 achieved the planned outputs whereas 28 DLGs did", "page": 235, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Under this theme 207 projects with various technologies including deep boreholes,", "metadata": {"headings": [{"headings_0": {"content": "Under this theme 207 projects with various technologies including deep boreholes,", "page": 236, "level": 2}}, {"headings_1": {"content": "Theme 2: Delivery of infrastructure", "page": 236, "level": 5}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "rehabilitation of existing boreholes, production wells piped water system, valley tanks and", "metadata": {"headings": [{"headings_0": {"content": "Under this theme 207 projects with various technologies including deep boreholes,", "page": 236, "level": 2}}, {"headings_1": {"content": "Theme 2: Delivery of infrastructure", "page": 236, "level": 5}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "rain water harvesting tanks were assessed and I noted that;", "metadata": {"headings": [{"headings_0": {"content": "rain water harvesting tanks were assessed and I noted that;", "page": 236, "level": 2}}, {"headings_1": {"content": "Under this theme 207 projects with various technologies including deep boreholes,", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- There was lack of engineer\u2019s estimates for the assessed project items which should have guided the budgeting and procurement processes. And there was high unit rate of key items which were attributed to bidder\u2019s strategies, market prices of", "metadata": {"headings": [{"headings_0": {"content": "rain water harvesting tanks were assessed and I noted that;", "page": 236, "level": 2}}, {"headings_1": {"content": "Under this theme 207 projects with various technologies including deep boreholes,", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "rain water harvesting tanks were assessed and I noted that;", "page": 236, "level": 2}}, {"headings_1": {"content": "Under this theme 207 projects with various technologies including deep boreholes,", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "construction materials, type of contracts (Admeasurement / Lump Sum),", "metadata": {"headings": [{"headings_0": {"content": "construction materials, type of contracts (Admeasurement / Lump Sum),", "page": 236, "level": 2}}, {"headings_1": {"content": "rain water harvesting tanks were assessed and I noted that;", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "geographical location of the project sites and considerations for risk factors. \nI also observed that 41 (82%) of the 50 DLGs had projects with physical progress lag,", "metadata": {"headings": [{"headings_0": {"content": "construction materials, type of contracts (Admeasurement / Lump Sum),", "page": 236, "level": 2}}, {"headings_1": {"content": "rain water harvesting tanks were assessed and I noted that;", "page": 236, "level": 2}}, [{"headings_0": {"content": "construction materials, type of contracts (Admeasurement / Lump Sum),", "page": 236, "level": 2}}, {"headings_1": {"content": "rain water harvesting tanks were assessed and I noted that;", "page": 236, "level": 2}}]], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "metadata": {"headings": [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}, {"headings_1": {"content": "construction materials, type of contracts (Admeasurement / Lump Sum),", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "adequate and detailed payment supporting documents and there was untimely payment of IPCs in some DLGs. For all 207 projects assessed in all the 50 DLGs, material test results were not available on file.", "metadata": {"headings": [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}, {"headings_1": {"content": "construction materials, type of contracts (Admeasurement / Lump Sum),", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The water facilities were non-functional at the time of the audit in various locations in 14 DLGs and only 9 out of 50 DLGs prioritized allocation of funds for Operation and maintenance of infrastructure projects.", "metadata": {"headings": [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}, {"headings_1": {"content": "construction materials, type of contracts (Admeasurement / Lump Sum),", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}, {"headings_1": {"content": "construction materials, type of contracts (Admeasurement / Lump Sum),", "page": 236, "level": 2}}, [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}, {"headings_1": {"content": "construction materials, type of contracts (Admeasurement / Lump Sum),", "page": 236, "level": 2}}]], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 48 DLGs (96%) did not conduct Environmental screening of projects as evidenced from the lack of screening reports as well as health and safety plans and therefore failed to implement mitigation measures associated with the projects.", "metadata": {"headings": [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}, {"headings_1": {"content": "construction materials, type of contracts (Admeasurement / Lump Sum),", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}, {"headings_1": {"content": "construction materials, type of contracts (Admeasurement / Lump Sum),", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 18 (9%) of the 207 projects had facilities with major defects which included multiple cracks on Ferro cement tanks, sunken foundation on platform of shallow", "metadata": {"headings": [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}, {"headings_1": {"content": "construction materials, type of contracts (Admeasurement / Lump Sum),", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "wells. Also 80 projects (39%) had minor defects especially in form dents on borehole platforms, drainage channels, peelings of rough cast on Ferro cement", "metadata": {"headings": [{"headings_0": {"content": "wells. Also 80 projects (39%) had minor defects especially in form dents on borehole platforms, drainage channels, peelings of rough cast on Ferro cement", "page": 236, "level": 4}}, {"headings_1": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "tanks among other.", "metadata": {"headings": [{"headings_0": {"content": "wells. Also 80 projects (39%) had minor defects especially in form dents on borehole platforms, drainage channels, peelings of rough cast on Ferro cement", "page": 236, "level": 4}}, {"headings_1": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Theme 3: Delivery of services", "metadata": {"headings": [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 236, "level": 5}}, {"headings_1": {"content": "wells. Also 80 projects (39%) had minor defects especially in form dents on borehole platforms, drainage channels, peelings of rough cast on Ferro cement", "page": 236, "level": 4}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I noted that; 32 boreholes (8.8%) out of 363 deep boreholes in 18 DLGs had a low water yield, it took more than 2 minutes to fill up a 20 litre jerrycan. The Water", "metadata": {"headings": [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 236, "level": 5}}, {"headings_1": {"content": "wells. Also 80 projects (39%) had minor defects especially in form dents on borehole platforms, drainage channels, peelings of rough cast on Ferro cement", "page": 236, "level": 4}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 236, "level": 5}}, {"headings_1": {"content": "wells. Also 80 projects (39%) had minor defects especially in form dents on borehole platforms, drainage channels, peelings of rough cast on Ferro cement", "page": 236, "level": 4}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "User committees(WUCs) were non- functional as evidenced from absence of records of WUCs for 332 (63.7%) out of 521 water facilities visited, and there was", "metadata": {"headings": [{"headings_0": {"content": "User committees(WUCs) were non- functional as evidenced from absence of records of WUCs for 332 (63.7%) out of 521 water facilities visited, and there was", "page": 236, "level": 4}}, {"headings_1": {"content": "Theme 3: Delivery of services", "page": 236, "level": 5}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "lack of vital infrastructure like hedges and grass around the facilities, drainage channels and soak pits on some of the water facilities. \n", "metadata": {"headings": [{"headings_0": {"content": "User committees(WUCs) were non- functional as evidenced from absence of records of WUCs for 332 (63.7%) out of 521 water facilities visited, and there was", "page": 236, "level": 4}}, {"headings_1": {"content": "Theme 3: Delivery of services", "page": 236, "level": 5}}, [{"headings_0": {"content": "User committees(WUCs) were non- functional as evidenced from absence of records of WUCs for 332 (63.7%) out of 521 water facilities visited, and there was", "page": 236, "level": 4}}, {"headings_1": {"content": "Theme 3: Delivery of services", "page": 236, "level": 5}}]], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- On supervision of water facilities, I noted that 79 did not receive any supervisory", "metadata": {"headings": [{"headings_0": {"content": "User committees(WUCs) were non- functional as evidenced from absence of records of WUCs for 332 (63.7%) out of 521 water facilities visited, and there was", "page": 236, "level": 4}}, {"headings_1": {"content": "Theme 3: Delivery of services", "page": 236, "level": 5}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least", "metadata": {"headings": [{"headings_0": {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least", "page": 236, "level": 2}}, {"headings_1": {"content": "User committees(WUCs) were non- functional as evidenced from absence of records of WUCs for 332 (63.7%) out of 521 water facilities visited, and there was", "page": 236, "level": 4}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "236 \n1 inspection visit in the year, 23 water sources received 2 inspections, 9 water sources received 3 inspections.", "metadata": {"headings": [{"headings_0": {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least", "page": 236, "level": 2}}, {"headings_1": {"content": "User committees(WUCs) were non- functional as evidenced from absence of records of WUCs for 332 (63.7%) out of 521 water facilities visited, and there was", "page": 236, "level": 4}}, [{"headings_0": {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least", "page": 236, "level": 2}}, {"headings_1": {"content": "User committees(WUCs) were non- functional as evidenced from absence of records of WUCs for 332 (63.7%) out of 521 water facilities visited, and there was", "page": 236, "level": 4}}]], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- On existence of budget and expenditure for water facility maintenance; I noted", "metadata": {"headings": [{"headings_0": {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least", "page": 236, "level": 2}}, {"headings_1": {"content": "User committees(WUCs) were non- functional as evidenced from absence of records of WUCs for 332 (63.7%) out of 521 water facilities visited, and there was", "page": 236, "level": 4}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least", "page": 236, "level": 2}}, {"headings_1": {"content": "User committees(WUCs) were non- functional as evidenced from absence of records of WUCs for 332 (63.7%) out of 521 water facilities visited, and there was", "page": 236, "level": 4}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "that twenty-one (21) DLGs did not budget for maintenance of water facilities, and", "metadata": {"headings": [{"headings_0": {"content": "that twenty-one (21) DLGs did not budget for maintenance of water facilities, and", "page": 237, "level": 2}}, {"headings_1": {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least", "page": 236, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "maintenance expenditures for 18 DLGs were above the budgets due to more boreholes that were rehabilitated during Covid \u2013 19 Pandemic. Three (3) DLGs had no budget for maintenance but spent funds on maintenance.", "metadata": {"headings": [{"headings_0": {"content": "that twenty-one (21) DLGs did not budget for maintenance of water facilities, and", "page": 237, "level": 2}}, {"headings_1": {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least", "page": 236, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- On accessibility of safe water to the community; I noted that, the average number of water sources per village was less than one (1) in at least 25 villages in 11", "metadata": {"headings": [{"headings_0": {"content": "that twenty-one (21) DLGs did not budget for maintenance of water facilities, and", "page": 237, "level": 2}}, {"headings_1": {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least", "page": 236, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "that twenty-one (21) DLGs did not budget for maintenance of water facilities, and", "page": 237, "level": 2}}, {"headings_1": {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least", "page": 236, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "DLGs, the 39 DLGs had more than the standard 1 water source per village. Only", "metadata": {"headings": [{"headings_0": {"content": "DLGs, the 39 DLGs had more than the standard 1 water source per village. Only", "page": 237, "level": 2}}, {"headings_1": {"content": "that twenty-one (21) DLGs did not budget for maintenance of water facilities, and", "page": 237, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "10 of the 50 DLGs had number of users per facility within the requirements of the", "metadata": {"headings": [{"headings_0": {"content": "DLGs, the 39 DLGs had more than the standard 1 water source per village. Only", "page": 237, "level": 2}}, {"headings_1": {"content": "that twenty-one (21) DLGs did not budget for maintenance of water facilities, and", "page": 237, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines of 300 persons per borehole, the other 40 DLGs had persons per borehole ranging from 300 to 876. In addition, although the distance travelled to", "metadata": {"headings": [{"headings_0": {"content": "guidelines of 300 persons per borehole, the other 40 DLGs had persons per borehole ranging from 300 to 876. In addition, although the distance travelled to", "page": 237, "level": 4}}, {"headings_1": {"content": "DLGs, the 39 DLGs had more than the standard 1 water source per village. Only", "page": 237, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "safe water source in rural areas should not be more than 1.0 kilometer, audit noted that for 139 water facilities, the furthest households were travelling more", "metadata": {"headings": [{"headings_0": {"content": "guidelines of 300 persons per borehole, the other 40 DLGs had persons per borehole ranging from 300 to 876. In addition, although the distance travelled to", "page": 237, "level": 4}}, {"headings_1": {"content": "DLGs, the 39 DLGs had more than the standard 1 water source per village. Only", "page": 237, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "than a Kilometer to reach a water facility.", "metadata": {"headings": [{"headings_0": {"content": "than a Kilometer to reach a water facility.", "page": 237, "level": 2}}, {"headings_1": {"content": "guidelines of 300 persons per borehole, the other 40 DLGs had persons per borehole ranging from 300 to 876. In addition, although the distance travelled to", "page": 237, "level": 4}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "KEY AUDIT RECOMMENDATIONS FOR THE WATER AND SANITATION SECTOR", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS FOR THE WATER AND SANITATION SECTOR", "page": 237, "level": 5}}, {"headings_1": {"content": "than a Kilometer to reach a water facility.", "page": 237, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers of the District Local Governments in conjunction with the relevant", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers of the District Local Governments in conjunction with the relevant", "page": 237, "level": 2}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS FOR THE WATER AND SANITATION SECTOR", "page": 237, "level": 5}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "stakeholders should;", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers of the District Local Governments in conjunction with the relevant", "page": 237, "level": 2}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS FOR THE WATER AND SANITATION SECTOR", "page": 237, "level": 5}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 237, "level": 5}}, {"headings_1": {"content": "The Accounting Officers of the District Local Governments in conjunction with the relevant", "page": 237, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Endeavor to carry out adequate planning during the budgeting processes to", "metadata": {"headings": [{"headings_0": {"content": "Endeavor to carry out adequate planning during the budgeting processes to", "page": 237, "level": 2}}, {"headings_1": {"content": "(i)", "page": 237, "level": 5}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ensure that the planned for outputs are achieved.", "metadata": {"headings": [{"headings_0": {"content": "Endeavor to carry out adequate planning during the budgeting processes to", "page": 237, "level": 2}}, {"headings_1": {"content": "(i)", "page": 237, "level": 5}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 237, "level": 5}}, {"headings_1": {"content": "Endeavor to carry out adequate planning during the budgeting processes to", "page": 237, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Adopt a system of scanning and keeping soft copies as backup filing of key", "metadata": {"headings": [{"headings_0": {"content": "Adopt a system of scanning and keeping soft copies as backup filing of key", "page": 237, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 237, "level": 5}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "documents along with the hard copies for purposes of accountability.", "metadata": {"headings": [{"headings_0": {"content": "Adopt a system of scanning and keeping soft copies as backup filing of key", "page": 237, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 237, "level": 5}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 237, "level": 5}}, {"headings_1": {"content": "Adopt a system of scanning and keeping soft copies as backup filing of key", "page": 237, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Train their staff to acquire management skills to ensure adherence to the planned", "metadata": {"headings": [{"headings_0": {"content": "Train their staff to acquire management skills to ensure adherence to the planned", "page": 237, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 237, "level": 5}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "timeliness and timely delivery of project outputs.", "metadata": {"headings": [{"headings_0": {"content": "Train their staff to acquire management skills to ensure adherence to the planned", "page": 237, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 237, "level": 5}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 237, "level": 5}}, {"headings_1": {"content": "Train their staff to acquire management skills to ensure adherence to the planned", "page": 237, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Address existing capacity gaps for staff for as Engineers and other technical staff", "metadata": {"headings": [{"headings_0": {"content": "Address existing capacity gaps for staff for as Engineers and other technical staff", "page": 237, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 237, "level": 5}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and also identify their training requirements for capacity building in costing approaches and techniques;", "metadata": {"headings": [{"headings_0": {"content": "Address existing capacity gaps for staff for as Engineers and other technical staff", "page": 237, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 237, "level": 5}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 237, "level": 5}}, {"headings_1": {"content": "Address existing capacity gaps for staff for as Engineers and other technical staff", "page": 237, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure Contract managers adherence to the contractual provisions and procedural", "metadata": {"headings": [{"headings_0": {"content": "Ensure Contract managers adherence to the contractual provisions and procedural", "page": 237, "level": 2}}, {"headings_1": {"content": "(v)", "page": 237, "level": 5}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "requirements for proper contract administration and management;", "metadata": {"headings": [{"headings_0": {"content": "Ensure Contract managers adherence to the contractual provisions and procedural", "page": 237, "level": 2}}, {"headings_1": {"content": "(v)", "page": 237, "level": 5}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 237, "level": 5}}, {"headings_1": {"content": "Ensure Contract managers adherence to the contractual provisions and procedural", "page": 237, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure that the Water and Sanitation sector comply with the sector guidelines on implementation of projects as regards site meeting. Once prepared, these should", "metadata": {"headings": [{"headings_0": {"content": "Ensure that the Water and Sanitation sector comply with the sector guidelines on implementation of projects as regards site meeting. Once prepared, these should", "page": 237, "level": 4}}, {"headings_1": {"content": "(vi)", "page": 237, "level": 5}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "form part of the contract file;", "metadata": {"headings": [{"headings_0": {"content": "Ensure that the Water and Sanitation sector comply with the sector guidelines on implementation of projects as regards site meeting. Once prepared, these should", "page": 237, "level": 4}}, {"headings_1": {"content": "(vi)", "page": 237, "level": 5}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii)", "metadata": {"headings": [{"headings_0": {"content": "(vii)", "page": 237, "level": 5}}, {"headings_1": {"content": "Ensure that the Water and Sanitation sector comply with the sector guidelines on implementation of projects as regards site meeting. Once prepared, these should", "page": 237, "level": 4}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Endeavor to appoint project supervisory personnel for all of the projects;", "metadata": {"headings": [{"headings_0": {"content": "Endeavor to appoint project supervisory personnel for all of the projects;", "page": 237, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 237, "level": 5}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(viii) Ensure that the contract managers keenly assesses the mobilization and", "metadata": {"headings": [{"headings_0": {"content": "(viii) Ensure that the contract managers keenly assesses the mobilization and", "page": 237, "level": 2}}, {"headings_1": {"content": "Endeavor to appoint project supervisory personnel for all of the projects;", "page": 237, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "deployment of the required resources by the contractor; \n237", "metadata": {"headings": [{"headings_0": {"content": "(viii) Ensure that the contract managers keenly assesses the mobilization and", "page": 237, "level": 2}}, {"headings_1": {"content": "Endeavor to appoint project supervisory personnel for all of the projects;", "page": 237, "level": 2}}, [{"headings_0": {"content": "(viii) Ensure that the contract managers keenly assesses the mobilization and", "page": 237, "level": 2}}, {"headings_1": {"content": "Endeavor to appoint project supervisory personnel for all of the projects;", "page": 237, "level": 2}}]], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ix)", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 238, "level": 5}}, {"headings_1": {"content": "(viii) Ensure that the contract managers keenly assesses the mobilization and", "page": 237, "level": 2}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure that the DWO conduct appropriate material tests with equal emphasis on good workmanship to provide assurance on quality of works done;", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 238, "level": 5}}, {"headings_1": {"content": "(viii) Ensure that the contract managers keenly assesses the mobilization and", "page": 237, "level": 2}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(x)", "metadata": {"headings": [{"headings_0": {"content": "(x)", "page": 238, "level": 5}}, {"headings_1": {"content": "(ix)", "page": 238, "level": 5}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Endeavor to cause responsible officers to conduct the required environmental", "metadata": {"headings": [{"headings_0": {"content": "Endeavor to cause responsible officers to conduct the required environmental", "page": 238, "level": 2}}, {"headings_1": {"content": "(x)", "page": 238, "level": 5}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "screening for all project with mitigation measures of the negative impacts accordingly documented; and, \n(xi) Carry out a needs assessment to inform and review the adequacy of the", "metadata": {"headings": [{"headings_0": {"content": "Endeavor to cause responsible officers to conduct the required environmental", "page": 238, "level": 2}}, {"headings_1": {"content": "(x)", "page": 238, "level": 5}}, [{"headings_0": {"content": "Endeavor to cause responsible officers to conduct the required environmental", "page": 238, "level": 2}}, {"headings_1": {"content": "(x)", "page": 238, "level": 5}}]], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "percentage of allocation for the maintenance of the water sources of the WSG funds as provided in the Sector Grant and Budgeting Guidelines of the Ministry of", "metadata": {"headings": [{"headings_0": {"content": "percentage of allocation for the maintenance of the water sources of the WSG funds as provided in the Sector Grant and Budgeting Guidelines of the Ministry of", "page": 238, "level": 4}}, {"headings_1": {"content": "Endeavor to cause responsible officers to conduct the required environmental", "page": 238, "level": 2}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Water and Environment.", "metadata": {"headings": [{"headings_0": {"content": "percentage of allocation for the maintenance of the water sources of the WSG funds as provided in the Sector Grant and Budgeting Guidelines of the Ministry of", "page": 238, "level": 4}}, {"headings_1": {"content": "Endeavor to cause responsible officers to conduct the required environmental", "page": 238, "level": 2}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xii)", "metadata": {"headings": [{"headings_0": {"content": "(xii)", "page": 238, "level": 5}}, {"headings_1": {"content": "percentage of allocation for the maintenance of the water sources of the WSG funds as provided in the Sector Grant and Budgeting Guidelines of the Ministry of", "page": 238, "level": 4}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Conduct detailed studies for siting and installation of adequate and reliable point water sources or reliable water supply systems to counter the negative impacts of the low yields and frequent breakdowns due to over use of the existing facilities by large numbers of users should be implemented; \n(xiii) Ensure that sensitization of users is carried out by the Water and Sanitation staff to instil in the facilities\u2019 user communities the sense of ownership of the water facilities to deter vandalism and encourage them in participation towards maintenance of the water facilities; \n(xiv) Ensure the DWOs carry out their mandated roles and duties to ensure that WUCs are properly instituted and constituted and are functional in compliance with the sector guidelines;", "metadata": {"headings": [{"headings_0": {"content": "(xii)", "page": 238, "level": 5}}, {"headings_1": {"content": "percentage of allocation for the maintenance of the water sources of the WSG funds as provided in the Sector Grant and Budgeting Guidelines of the Ministry of", "page": 238, "level": 4}}, [{"headings_0": {"content": "(xii)", "page": 238, "level": 5}}, {"headings_1": {"content": "percentage of allocation for the maintenance of the water sources of the WSG funds as provided in the Sector Grant and Budgeting Guidelines of the Ministry of", "page": 238, "level": 4}}], [{"headings_0": {"content": "(xii)", "page": 238, "level": 5}}, {"headings_1": {"content": "percentage of allocation for the maintenance of the water sources of the WSG funds as provided in the Sector Grant and Budgeting Guidelines of the Ministry of", "page": 238, "level": 4}}]], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xv)", "metadata": {"headings": [{"headings_0": {"content": "(xv)", "page": 238, "level": 5}}, {"headings_1": {"content": "(xii)", "page": 238, "level": 5}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure the DWOs are be provided with dedicated means of transport to facilitate", "metadata": {"headings": [{"headings_0": {"content": "Ensure the DWOs are be provided with dedicated means of transport to facilitate", "page": 238, "level": 2}}, {"headings_1": {"content": "(xv)", "page": 238, "level": 5}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "their external oversight requirements ensure delivery of quality of services in the", "metadata": {"headings": [{"headings_0": {"content": "Ensure the DWOs are be provided with dedicated means of transport to facilitate", "page": 238, "level": 2}}, {"headings_1": {"content": "(xv)", "page": 238, "level": 5}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Water and Sanitation Sector; and,", "metadata": {"headings": [{"headings_0": {"content": "Water and Sanitation Sector; and,", "page": 238, "level": 2}}, {"headings_1": {"content": "Ensure the DWOs are be provided with dedicated means of transport to facilitate", "page": 238, "level": 2}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(xvi)", "metadata": {"headings": [{"headings_0": {"content": "(xvi)", "page": 238, "level": 5}}, {"headings_1": {"content": "Water and Sanitation Sector; and,", "page": 238, "level": 2}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure that adequate sensitization of the water facilities user community is carried", "metadata": {"headings": [{"headings_0": {"content": "(xvi)", "page": 238, "level": 5}}, {"headings_1": {"content": "Water and Sanitation Sector; and,", "page": 238, "level": 2}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "out by the Water and Sanitation staff during implementation to instil in the", "metadata": {"headings": [{"headings_0": {"content": "out by the Water and Sanitation staff during implementation to instil in the", "page": 238, "level": 2}}, {"headings_1": {"content": "(xvi)", "page": 238, "level": 5}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "facilities\u2019 user communities the sense of ownership and of their responsibility for the maintenance of the water facilities.", "metadata": {"headings": [{"headings_0": {"content": "out by the Water and Sanitation staff during implementation to instil in the", "page": 238, "level": 2}}, {"headings_1": {"content": "(xvi)", "page": 238, "level": 5}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "B. PRODUCTION AND MARKETING SECTOR", "metadata": {"headings": [{"headings_0": {"content": "B. PRODUCTION AND MARKETING SECTOR", "page": 238, "level": 5}}, {"headings_1": {"content": "out by the Water and Sanitation staff during implementation to instil in the", "page": 238, "level": 2}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The focus for the assessment of the performance of the Production and Marketing Sector", "metadata": {"headings": [{"headings_0": {"content": "The focus for the assessment of the performance of the Production and Marketing Sector", "page": 238, "level": 2}}, {"headings_1": {"content": "B. PRODUCTION AND MARKETING SECTOR", "page": 238, "level": 5}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "was on the crop and micro-irrigation sub-sectors.", "metadata": {"headings": [{"headings_0": {"content": "The focus for the assessment of the performance of the Production and Marketing Sector", "page": 238, "level": 2}}, {"headings_1": {"content": "B. PRODUCTION AND MARKETING SECTOR", "page": 238, "level": 5}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Theme 1: Utilization of Funds", "metadata": {"headings": [{"headings_0": {"content": "Theme 1: Utilization of Funds", "page": 238, "level": 5}}, {"headings_1": {"content": "The focus for the assessment of the performance of the Production and Marketing Sector", "page": 238, "level": 2}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In this sector; I noted that the 50 DLGs budgeted and received a total of", "metadata": {"headings": [{"headings_0": {"content": "In this sector; I noted that the 50 DLGs budgeted and received a total of", "page": 238, "level": 2}}, {"headings_1": {"content": "Theme 1: Utilization of Funds", "page": 238, "level": 5}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UGX.20,037,152,013 as production and marketing Grant in the FY2019/20. Out of which UGX.19,810,434,135 (98.9%) was absorbed. 9 DLGs did not absorb 100% of funds", "metadata": {"headings": [{"headings_0": {"content": "In this sector; I noted that the 50 DLGs budgeted and received a total of", "page": 238, "level": 2}}, {"headings_1": {"content": "Theme 1: Utilization of Funds", "page": 238, "level": 5}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "received and their absorption of funds ranged from 74.5% to 99.9%. I could not ascertain", "metadata": {"headings": [{"headings_0": {"content": "received and their absorption of funds ranged from 74.5% to 99.9%. I could not ascertain", "page": 238, "level": 2}}, {"headings_1": {"content": "In this sector; I noted that the 50 DLGs budgeted and received a total of", "page": 238, "level": 2}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the utilization of the grant funds on eligible activities in 14 DLGs due to absence of PMG", "metadata": {"headings": [{"headings_0": {"content": "received and their absorption of funds ranged from 74.5% to 99.9%. I could not ascertain", "page": 238, "level": 2}}, {"headings_1": {"content": "In this sector; I noted that the 50 DLGs budgeted and received a total of", "page": 238, "level": 2}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "grant specific annual and quarterly work plans, budgets and reports. I addition, 25 DLGs", "metadata": {"headings": [{"headings_0": {"content": "grant specific annual and quarterly work plans, budgets and reports. I addition, 25 DLGs", "page": 238, "level": 2}}, {"headings_1": {"content": "received and their absorption of funds ranged from 74.5% to 99.9%. I could not ascertain", "page": 238, "level": 2}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "238", "metadata": {"headings": [{"headings_0": {"content": "grant specific annual and quarterly work plans, budgets and reports. I addition, 25 DLGs", "page": 238, "level": 2}}, {"headings_1": {"content": "received and their absorption of funds ranged from 74.5% to 99.9%. I could not ascertain", "page": 238, "level": 2}}], "page": 238, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "out of 50 failed to achieve 100% of their respective planned outputs/targets and 18 DLGs", "metadata": {"headings": [{"headings_0": {"content": "out of 50 failed to achieve 100% of their respective planned outputs/targets and 18 DLGs", "page": 239, "level": 2}}, {"headings_1": {"content": "grant specific annual and quarterly work plans, budgets and reports. I addition, 25 DLGs", "page": 238, "level": 2}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "neither availed their work plans for the planned outputs/targets nor reports for the achieved outputs/targets. Twenty-seven (27) DLGs had at least one of their assessed projects with time overruns, ranging from 77 \u2013 408 days.", "metadata": {"headings": [{"headings_0": {"content": "out of 50 failed to achieve 100% of their respective planned outputs/targets and 18 DLGs", "page": 239, "level": 2}}, {"headings_1": {"content": "grant specific annual and quarterly work plans, budgets and reports. I addition, 25 DLGs", "page": 238, "level": 2}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Theme 2: Delivery of infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Theme 2: Delivery of infrastructure", "page": 239, "level": 5}}, {"headings_1": {"content": "out of 50 failed to achieve 100% of their respective planned outputs/targets and 18 DLGs", "page": 239, "level": 2}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In this theme the assessment focused on 15 infrastructural projects in 12 DLGs of", "metadata": {"headings": [{"headings_0": {"content": "In this theme the assessment focused on 15 infrastructural projects in 12 DLGs of", "page": 239, "level": 2}}, {"headings_1": {"content": "Theme 2: Delivery of infrastructure", "page": 239, "level": 5}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Adjumani, Amuru, Arua, Lwengo, Lamwo, Obongi, Nwoya, Omoro, Madi Okollo, Wakiso, Sembabule and Kibaale.", "metadata": {"headings": [{"headings_0": {"content": "In this theme the assessment focused on 15 infrastructural projects in 12 DLGs of", "page": 239, "level": 2}}, {"headings_1": {"content": "Theme 2: Delivery of infrastructure", "page": 239, "level": 5}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that there was lack of engineer\u2019s estimates for all the assessed project", "metadata": {"headings": [{"headings_0": {"content": "In this theme the assessment focused on 15 infrastructural projects in 12 DLGs of", "page": 239, "level": 2}}, {"headings_1": {"content": "Theme 2: Delivery of infrastructure", "page": 239, "level": 5}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "In this theme the assessment focused on 15 infrastructural projects in 12 DLGs of", "page": 239, "level": 2}}, {"headings_1": {"content": "Theme 2: Delivery of infrastructure", "page": 239, "level": 5}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "items and there was high unit rate of key project items. I also observed poor record keeping in 6 DLGs that led to absence of payment vouchers to enable", "metadata": {"headings": [{"headings_0": {"content": "items and there was high unit rate of key project items. I also observed poor record keeping in 6 DLGs that led to absence of payment vouchers to enable", "page": 239, "level": 4}}, {"headings_1": {"content": "In this theme the assessment focused on 15 infrastructural projects in 12 DLGs of", "page": 239, "level": 2}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "adequate audit assessment.", "metadata": {"headings": [{"headings_0": {"content": "items and there was high unit rate of key project items. I also observed poor record keeping in 6 DLGs that led to absence of payment vouchers to enable", "page": 239, "level": 4}}, {"headings_1": {"content": "In this theme the assessment focused on 15 infrastructural projects in 12 DLGs of", "page": 239, "level": 2}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I also noted that in the 12 DLGs contract supervision and monitoring arrangements were inadequate which was attributed to lack of quality project supervision reports, evidence of approved supervising personnel and record of site meetings, and environmental screening reports as well as health and safety plans.", "metadata": {"headings": [{"headings_0": {"content": "items and there was high unit rate of key project items. I also observed poor record keeping in 6 DLGs that led to absence of payment vouchers to enable", "page": 239, "level": 4}}, {"headings_1": {"content": "In this theme the assessment focused on 15 infrastructural projects in 12 DLGs of", "page": 239, "level": 2}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "items and there was high unit rate of key project items. I also observed poor record keeping in 6 DLGs that led to absence of payment vouchers to enable", "page": 239, "level": 4}}, {"headings_1": {"content": "In this theme the assessment focused on 15 infrastructural projects in 12 DLGs of", "page": 239, "level": 2}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Theme 3: Delivery of services", "metadata": {"headings": [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 239, "level": 5}}, {"headings_1": {"content": "items and there was high unit rate of key project items. I also observed poor record keeping in 6 DLGs that led to absence of payment vouchers to enable", "page": 239, "level": 4}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 239, "level": 5}}, {"headings_1": {"content": "items and there was high unit rate of key project items. I also observed poor record keeping in 6 DLGs that led to absence of payment vouchers to enable", "page": 239, "level": 4}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted the existence of low extension services for crop sub sector and 19 of the 50 DLGs achieved at least 90.0% of the targeted farmers receiving extension services for crop production. Six (6) DLGs (12%) lacked evidence for generation and adoption of improved agronomical technologies, and establishment of demonstration/seed multiplication sites.", "metadata": {"headings": [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 239, "level": 5}}, {"headings_1": {"content": "items and there was high unit rate of key project items. I also observed poor record keeping in 6 DLGs that led to absence of payment vouchers to enable", "page": 239, "level": 4}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- I noted on assessment of crop production yields of 3 major crops in DLGs, three crops did not meet the sub regional standard crop yields in 4 DLGs (8%) Only 1", "metadata": {"headings": [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 239, "level": 5}}, {"headings_1": {"content": "items and there was high unit rate of key project items. I also observed poor record keeping in 6 DLGs that led to absence of payment vouchers to enable", "page": 239, "level": 4}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 239, "level": 5}}, {"headings_1": {"content": "items and there was high unit rate of key project items. I also observed poor record keeping in 6 DLGs that led to absence of payment vouchers to enable", "page": 239, "level": 4}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "crop met sub regional standard in 11 DLGs (22%), while 8 DLGs (16%) had no data to assess crop yield. Low yields were attributed to; Low uptake of fertilizers,", "metadata": {"headings": [{"headings_0": {"content": "crop met sub regional standard in 11 DLGs (22%), while 8 DLGs (16%) had no data to assess crop yield. Low yields were attributed to; Low uptake of fertilizers,", "page": 239, "level": 4}}, {"headings_1": {"content": "Theme 3: Delivery of services", "page": 239, "level": 5}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Climate changes such as drought, floods, High costs of cultivation and, Low application of modern farming practices.", "metadata": {"headings": [{"headings_0": {"content": "crop met sub regional standard in 11 DLGs (22%), while 8 DLGs (16%) had no data to assess crop yield. Low yields were attributed to; Low uptake of fertilizers,", "page": 239, "level": 4}}, {"headings_1": {"content": "Theme 3: Delivery of services", "page": 239, "level": 5}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I also noted that 14 DLGs (28%) did not conduct any supervisory visits in the financial year 2019/2020 as they lacked supervisory reports to confirm, and 34", "metadata": {"headings": [{"headings_0": {"content": "crop met sub regional standard in 11 DLGs (22%), while 8 DLGs (16%) had no data to assess crop yield. Low yields were attributed to; Low uptake of fertilizers,", "page": 239, "level": 4}}, {"headings_1": {"content": "Theme 3: Delivery of services", "page": 239, "level": 5}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "crop met sub regional standard in 11 DLGs (22%), while 8 DLGs (16%) had no data to assess crop yield. Low yields were attributed to; Low uptake of fertilizers,", "page": 239, "level": 4}}, {"headings_1": {"content": "Theme 3: Delivery of services", "page": 239, "level": 5}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "DLGs (68%) had staffing levels below the standard of 75% and the District", "metadata": {"headings": [{"headings_0": {"content": "DLGs (68%) had staffing levels below the standard of 75% and the District", "page": 239, "level": 2}}, {"headings_1": {"content": "crop met sub regional standard in 11 DLGs (22%), while 8 DLGs (16%) had no data to assess crop yield. Low yields were attributed to; Low uptake of fertilizers,", "page": 239, "level": 4}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Agricultural Engineers for the irrigation subsector were not recruited in 9 DLGs", "metadata": {"headings": [{"headings_0": {"content": "DLGs (68%) had staffing levels below the standard of 75% and the District", "page": 239, "level": 2}}, {"headings_1": {"content": "crop met sub regional standard in 11 DLGs (22%), while 8 DLGs (16%) had no data to assess crop yield. Low yields were attributed to; Low uptake of fertilizers,", "page": 239, "level": 4}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(18%)", "metadata": {"headings": [{"headings_0": {"content": "(18%)", "page": 239, "level": 2}}, {"headings_1": {"content": "DLGs (68%) had staffing levels below the standard of 75% and the District", "page": 239, "level": 2}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "KEY AUDIT RECOMMENDATIONS FOR THE PRODUCTION AND MARKETING SECTOR", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS FOR THE PRODUCTION AND MARKETING SECTOR", "page": 239, "level": 5}}, {"headings_1": {"content": "(18%)", "page": 239, "level": 2}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers of the District Local Governments in conjunction with the relevant stakeholder holders should; \n239", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS FOR THE PRODUCTION AND MARKETING SECTOR", "page": 239, "level": 5}}, {"headings_1": {"content": "(18%)", "page": 239, "level": 2}}, [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS FOR THE PRODUCTION AND MARKETING SECTOR", "page": 239, "level": 5}}, {"headings_1": {"content": "(18%)", "page": 239, "level": 2}}]], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 240, "level": 5}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS FOR THE PRODUCTION AND MARKETING SECTOR", "page": 239, "level": 5}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure poor document management causing unavailability of necessary reference", "metadata": {"headings": [{"headings_0": {"content": "Ensure poor document management causing unavailability of necessary reference", "page": 240, "level": 2}}, {"headings_1": {"content": "(i)", "page": 240, "level": 5}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "documents for accountability of funds is addressed. DLGs need to adopt electronic filing system as backup filing of key documents.", "metadata": {"headings": [{"headings_0": {"content": "Ensure poor document management causing unavailability of necessary reference", "page": 240, "level": 2}}, {"headings_1": {"content": "(i)", "page": 240, "level": 5}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii) Ensure that the Production and Marketing Sector should realistically plan", "metadata": {"headings": [{"headings_0": {"content": "(ii) Ensure that the Production and Marketing Sector should realistically plan", "page": 240, "level": 2}}, {"headings_1": {"content": "Ensure poor document management causing unavailability of necessary reference", "page": 240, "level": 2}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "achievable outputs.", "metadata": {"headings": [{"headings_0": {"content": "(ii) Ensure that the Production and Marketing Sector should realistically plan", "page": 240, "level": 2}}, {"headings_1": {"content": "Ensure poor document management causing unavailability of necessary reference", "page": 240, "level": 2}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 240, "level": 5}}, {"headings_1": {"content": "(ii) Ensure that the Production and Marketing Sector should realistically plan", "page": 240, "level": 2}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure that the Production and Marketing Sector officials are trained to acquire management skills to ensure adherence to the planned timeliness and timely delivery of project outputs.", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 240, "level": 5}}, {"headings_1": {"content": "(ii) Ensure that the Production and Marketing Sector should realistically plan", "page": 240, "level": 2}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv) Ensure that the production and marketing coordinators supervises AEOs and", "metadata": {"headings": [{"headings_0": {"content": "(iv) Ensure that the production and marketing coordinators supervises AEOs and", "page": 240, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 240, "level": 5}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "regularly prepare and submit status reports on the activities of the established farmer\u2019s groups in their respective sub counties.", "metadata": {"headings": [{"headings_0": {"content": "(iv) Ensure that the production and marketing coordinators supervises AEOs and", "page": 240, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 240, "level": 5}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 240, "level": 5}}, {"headings_1": {"content": "(iv) Ensure that the production and marketing coordinators supervises AEOs and", "page": 240, "level": 2}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure that the mechanisms are devised to attract and retain agrobusiness input suppliers for easy access by the farmers.", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 240, "level": 5}}, {"headings_1": {"content": "(iv) Ensure that the production and marketing coordinators supervises AEOs and", "page": 240, "level": 2}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "C. PREVAILING CONDITIONS IN REFUGEE HOSTING DISTRICTS IN HEALTH, EDUCATION, MICRO IRRIGATION, WATER AND SANITATION SECTORS", "metadata": {"headings": [{"headings_0": {"content": "C. PREVAILING CONDITIONS IN REFUGEE HOSTING DISTRICTS IN HEALTH, EDUCATION, MICRO IRRIGATION, WATER AND SANITATION SECTORS", "page": 240, "level": 5}}, {"headings_1": {"content": "(v)", "page": 240, "level": 5}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The prevailing conditions (quality, utilization and availability of vital infrastructure", "metadata": {"headings": [{"headings_0": {"content": "The prevailing conditions (quality, utilization and availability of vital infrastructure", "page": 240, "level": 2}}, {"headings_1": {"content": "C. PREVAILING CONDITIONS IN REFUGEE HOSTING DISTRICTS IN HEALTH, EDUCATION, MICRO IRRIGATION, WATER AND SANITATION SECTORS", "page": 240, "level": 5}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and services) in the Education, Health, Water and Environment Sectors and Micro-", "metadata": {"headings": [{"headings_0": {"content": "The prevailing conditions (quality, utilization and availability of vital infrastructure", "page": 240, "level": 2}}, {"headings_1": {"content": "C. PREVAILING CONDITIONS IN REFUGEE HOSTING DISTRICTS IN HEALTH, EDUCATION, MICRO IRRIGATION, WATER AND SANITATION SECTORS", "page": 240, "level": 5}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "scale irrigation within refugee settlement camps of Nakivale and Oruchinga in", "metadata": {"headings": [{"headings_0": {"content": "scale irrigation within refugee settlement camps of Nakivale and Oruchinga in", "page": 240, "level": 2}}, {"headings_1": {"content": "The prevailing conditions (quality, utilization and availability of vital infrastructure", "page": 240, "level": 2}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Isingiro DLG, Rwamwanja in Kamwenge DLG, Kyaka in Kyegegwa DLG, Kyangwali in Kikuube DLG, Kiryandongo in Kiryandongo DLG, Bidibidi in Koboko DLG, Rhino camp in both Madi-Okollo DLG and Terego DLG, Maaji and Oliji in Adjumani DLG, Palabek in Lamwo DLG and Palorinya in Obongi DLG.", "metadata": {"headings": [{"headings_0": {"content": "scale irrigation within refugee settlement camps of Nakivale and Oruchinga in", "page": 240, "level": 2}}, {"headings_1": {"content": "The prevailing conditions (quality, utilization and availability of vital infrastructure", "page": 240, "level": 2}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Below are the findings for each assessed sector;", "metadata": {"headings": [{"headings_0": {"content": "Below are the findings for each assessed sector;", "page": 240, "level": 2}}, {"headings_1": {"content": "scale irrigation within refugee settlement camps of Nakivale and Oruchinga in", "page": 240, "level": 2}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1. EDUCATION SECTOR", "metadata": {"headings": [{"headings_0": {"content": "1. EDUCATION SECTOR", "page": 240, "level": 5}}, {"headings_1": {"content": "Below are the findings for each assessed sector;", "page": 240, "level": 2}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In this sector, the assessment focused 46 primary and 8 secondary schools across the 11-refugee host DLGs.", "metadata": {"headings": [{"headings_0": {"content": "In this sector, the assessment focused 46 primary and 8 secondary schools across the 11-refugee host DLGs.", "page": 240, "level": 4}}, {"headings_1": {"content": "1. EDUCATION SECTOR", "page": 240, "level": 5}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Quality of Education services provided in schools", "metadata": {"headings": [{"headings_0": {"content": "a) Quality of Education services provided in schools", "page": 240, "level": 5}}, {"headings_1": {"content": "In this sector, the assessment focused 46 primary and 8 secondary schools across the 11-refugee host DLGs.", "page": 240, "level": 4}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that for;", "metadata": {"headings": [{"headings_0": {"content": "a) Quality of Education services provided in schools", "page": 240, "level": 5}}, {"headings_1": {"content": "In this sector, the assessment focused 46 primary and 8 secondary schools across the 11-refugee host DLGs.", "page": 240, "level": 4}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- P7/S4 Completion rate", "metadata": {"headings": [{"headings_0": {"content": "a) Quality of Education services provided in schools", "page": 240, "level": 5}}, {"headings_1": {"content": "In this sector, the assessment focused 46 primary and 8 secondary schools across the 11-refugee host DLGs.", "page": 240, "level": 4}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The National standard for school completion rate is 100% and of the 45 primary", "metadata": {"headings": [{"headings_0": {"content": "The National standard for school completion rate is 100% and of the 45 primary", "page": 240, "level": 2}}, {"headings_1": {"content": "a) Quality of Education services provided in schools", "page": 240, "level": 5}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "schools assesses 8.9% met the standard, 42.2% were below the standard and", "metadata": {"headings": [{"headings_0": {"content": "The National standard for school completion rate is 100% and of the 45 primary", "page": 240, "level": 2}}, {"headings_1": {"content": "a) Quality of Education services provided in schools", "page": 240, "level": 5}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "metadata": {"headings": [{"headings_0": {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "page": 240, "level": 2}}, {"headings_1": {"content": "The National standard for school completion rate is 100% and of the 45 primary", "page": 240, "level": 2}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "secondary schools assessed 25% exceeded the standard, 50% were below the standard and 25% lacked data to enable the assessment. \n240 \n", "metadata": {"headings": [{"headings_0": {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "page": 240, "level": 2}}, {"headings_1": {"content": "The National standard for school completion rate is 100% and of the 45 primary", "page": 240, "level": 2}}, [{"headings_0": {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "page": 240, "level": 2}}, {"headings_1": {"content": "The National standard for school completion rate is 100% and of the 45 primary", "page": 240, "level": 2}}], [{"headings_0": {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "page": 240, "level": 2}}, {"headings_1": {"content": "The National standard for school completion rate is 100% and of the 45 primary", "page": 240, "level": 2}}]], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- PLE/UCE Passing Rate", "metadata": {"headings": [{"headings_0": {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "page": 240, "level": 2}}, {"headings_1": {"content": "The National standard for school completion rate is 100% and of the 45 primary", "page": 240, "level": 2}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The National Standard for passing exams is 100% of the 45 primary schools assessed, 15.6% met the standard, 57.8% were below the National Standard 26.7% had no data for use in computing the PLE passing rate. For the secondary schools 87.5% had student UCE passing rates that ranged from 83.6% to 99%, and 12.5% of the schools had no data for use in computing the student UCE", "metadata": {"headings": [{"headings_0": {"content": "The National Standard for passing exams is 100% of the 45 primary schools assessed, 15.6% met the standard, 57.8% were below the National Standard 26.7% had no data for use in computing the PLE passing rate. For the secondary schools 87.5% had student UCE passing rates that ranged from 83.6% to 99%, and 12.5% of the schools had no data for use in computing the student UCE", "page": 241, "level": 4}}, {"headings_1": {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "page": 240, "level": 2}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "passing rate. \n", "metadata": {"headings": [{"headings_0": {"content": "The National Standard for passing exams is 100% of the 45 primary schools assessed, 15.6% met the standard, 57.8% were below the National Standard 26.7% had no data for use in computing the PLE passing rate. For the secondary schools 87.5% had student UCE passing rates that ranged from 83.6% to 99%, and 12.5% of the schools had no data for use in computing the student UCE", "page": 241, "level": 4}}, {"headings_1": {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "page": 240, "level": 2}}, [{"headings_0": {"content": "The National Standard for passing exams is 100% of the 45 primary schools assessed, 15.6% met the standard, 57.8% were below the National Standard 26.7% had no data for use in computing the PLE passing rate. For the secondary schools 87.5% had student UCE passing rates that ranged from 83.6% to 99%, and 12.5% of the schools had no data for use in computing the student UCE", "page": 241, "level": 4}}, {"headings_1": {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "page": 240, "level": 2}}]], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Pupil/student attendance rate", "metadata": {"headings": [{"headings_0": {"content": "The National Standard for passing exams is 100% of the 45 primary schools assessed, 15.6% met the standard, 57.8% were below the National Standard 26.7% had no data for use in computing the PLE passing rate. For the secondary schools 87.5% had student UCE passing rates that ranged from 83.6% to 99%, and 12.5% of the schools had no data for use in computing the student UCE", "page": 241, "level": 4}}, {"headings_1": {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "page": 240, "level": 2}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "11 out of 45 (24.4%) primary schools registered attendance rate of 100%, and three (3) secondary school\u2019s attendance rates ranged from 92.8% to 98%, Ten (10) (22.2%) primary schools had pupil attendance rates below 100%; and twenty-four (24) primary schools (53.3%) and 5 (62.5%)secondary schools had no data for use in computing the pupil attendance rates and this was due to poor record keeping.", "metadata": {"headings": [{"headings_0": {"content": "The National Standard for passing exams is 100% of the 45 primary schools assessed, 15.6% met the standard, 57.8% were below the National Standard 26.7% had no data for use in computing the PLE passing rate. For the secondary schools 87.5% had student UCE passing rates that ranged from 83.6% to 99%, and 12.5% of the schools had no data for use in computing the student UCE", "page": 241, "level": 4}}, {"headings_1": {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "page": 240, "level": 2}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Adequacy of human resource in provision of Education services", "metadata": {"headings": [{"headings_0": {"content": "b) Adequacy of human resource in provision of Education services", "page": 241, "level": 5}}, {"headings_1": {"content": "The National Standard for passing exams is 100% of the 45 primary schools assessed, 15.6% met the standard, 57.8% were below the National Standard 26.7% had no data for use in computing the PLE passing rate. For the secondary schools 87.5% had student UCE passing rates that ranged from 83.6% to 99%, and 12.5% of the schools had no data for use in computing the student UCE", "page": 241, "level": 4}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that for;", "metadata": {"headings": [{"headings_0": {"content": "b) Adequacy of human resource in provision of Education services", "page": 241, "level": 5}}, {"headings_1": {"content": "The National Standard for passing exams is 100% of the 45 primary schools assessed, 15.6% met the standard, 57.8% were below the National Standard 26.7% had no data for use in computing the PLE passing rate. For the secondary schools 87.5% had student UCE passing rates that ranged from 83.6% to 99%, and 12.5% of the schools had no data for use in computing the student UCE", "page": 241, "level": 4}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Pupil-Teacher ratio (PTR)/Students-Teacher ratio (STR", "metadata": {"headings": [{"headings_0": {"content": "b) Adequacy of human resource in provision of Education services", "page": 241, "level": 5}}, {"headings_1": {"content": "The National Standard for passing exams is 100% of the 45 primary schools assessed, 15.6% met the standard, 57.8% were below the National Standard 26.7% had no data for use in computing the PLE passing rate. For the secondary schools 87.5% had student UCE passing rates that ranged from 83.6% to 99%, and 12.5% of the schools had no data for use in computing the student UCE", "page": 241, "level": 4}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The National Standard for PTR and STR is 55:1 and seven 7(15.5%) primary", "metadata": {"headings": [{"headings_0": {"content": "The National Standard for PTR and STR is 55:1 and seven 7(15.5%) primary", "page": 241, "level": 2}}, {"headings_1": {"content": "b) Adequacy of human resource in provision of Education services", "page": 241, "level": 5}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "schools and 6 secondary schools were within the standard whereas twenty-two", "metadata": {"headings": [{"headings_0": {"content": "The National Standard for PTR and STR is 55:1 and seven 7(15.5%) primary", "page": 241, "level": 2}}, {"headings_1": {"content": "b) Adequacy of human resource in provision of Education services", "page": 241, "level": 5}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(22) 48.8% primary schools were above the Standard. No data was availed for 16", "metadata": {"headings": [{"headings_0": {"content": "(22) 48.8% primary schools were above the Standard. No data was availed for 16", "page": 241, "level": 2}}, {"headings_1": {"content": "The National Standard for PTR and STR is 55:1 and seven 7(15.5%) primary", "page": 241, "level": 2}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "primary schools and 2 secondary schools. The favourable pupil to teacher ratio was attributed to the support provided by the implementing partners that recruited", "metadata": {"headings": [{"headings_0": {"content": "(22) 48.8% primary schools were above the Standard. No data was availed for 16", "page": 241, "level": 2}}, {"headings_1": {"content": "The National Standard for PTR and STR is 55:1 and seven 7(15.5%) primary", "page": 241, "level": 2}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "more teachers in some of the schools within the refugee settlement camps. For", "metadata": {"headings": [{"headings_0": {"content": "more teachers in some of the schools within the refugee settlement camps. For", "page": 241, "level": 2}}, {"headings_1": {"content": "(22) 48.8% primary schools were above the Standard. No data was availed for 16", "page": 241, "level": 2}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "secondary schools, the performance was attributed to the low number of learners enrolling for secondary education. \n", "metadata": {"headings": [{"headings_0": {"content": "more teachers in some of the schools within the refugee settlement camps. For", "page": 241, "level": 2}}, {"headings_1": {"content": "(22) 48.8% primary schools were above the Standard. No data was availed for 16", "page": 241, "level": 2}}, [{"headings_0": {"content": "more teachers in some of the schools within the refugee settlement camps. For", "page": 241, "level": 2}}, {"headings_1": {"content": "(22) 48.8% primary schools were above the Standard. No data was availed for 16", "page": 241, "level": 2}}]], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Teacher attendance rate", "metadata": {"headings": [{"headings_0": {"content": "more teachers in some of the schools within the refugee settlement camps. For", "page": 241, "level": 2}}, {"headings_1": {"content": "(22) 48.8% primary schools were above the Standard. No data was availed for 16", "page": 241, "level": 2}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The teacher attendance rate national set standard is 100% and Five (5) primary", "metadata": {"headings": [{"headings_0": {"content": "The teacher attendance rate national set standard is 100% and Five (5) primary", "page": 241, "level": 2}}, {"headings_1": {"content": "more teachers in some of the schools within the refugee settlement camps. For", "page": 241, "level": 2}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "schools met the standard, fourteen (14) primary schools and Four (4) secondary schools were below the standard, and Twenty-six (26) primary schools and 4 secondary schools did not maintain daily teacher attendance registers.", "metadata": {"headings": [{"headings_0": {"content": "The teacher attendance rate national set standard is 100% and Five (5) primary", "page": 241, "level": 2}}, {"headings_1": {"content": "more teachers in some of the schools within the refugee settlement camps. For", "page": 241, "level": 2}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "metadata": {"headings": [{"headings_0": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}, {"headings_1": {"content": "The teacher attendance rate national set standard is 100% and Five (5) primary", "page": 241, "level": 2}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that;", "metadata": {"headings": [{"headings_0": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}, {"headings_1": {"content": "The teacher attendance rate national set standard is 100% and Five (5) primary", "page": 241, "level": 2}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Inspection of schools should be of at least 3 times a year, Twenty-four (24) primary and six (6) secondary schools received at least 3 inspections, 4 primary schools received 2 inspections, 2 primary schools received one inspection; while", "metadata": {"headings": [{"headings_0": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}, {"headings_1": {"content": "The teacher attendance rate national set standard is 100% and Five (5) primary", "page": 241, "level": 2}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n241 \n17 primary schools lacked data and one secondary school was not inspected by", "metadata": {"headings": [{"headings_0": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}, {"headings_1": {"content": "The teacher attendance rate national set standard is 100% and Five (5) primary", "page": 241, "level": 2}}, [{"headings_0": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}, {"headings_1": {"content": "The teacher attendance rate national set standard is 100% and Five (5) primary", "page": 241, "level": 2}}], [{"headings_0": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}, {"headings_1": {"content": "The teacher attendance rate national set standard is 100% and Five (5) primary", "page": 241, "level": 2}}]], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the district inspectors of schools. Failure to carry out inspection by the District", "metadata": {"headings": [{"headings_0": {"content": "the district inspectors of schools. Failure to carry out inspection by the District", "page": 242, "level": 2}}, {"headings_1": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Education technical staff was due to non-prioritization of inspections and laxity by inspectors since most of the services within the refugees were provided by the technical staff of the Implementing Partners. In addition, 29 primary schools had no inspection recommendations, while 17 schools implemented with 4 of them implementing 100% of the recommendations. \n", "metadata": {"headings": [{"headings_0": {"content": "the district inspectors of schools. Failure to carry out inspection by the District", "page": 242, "level": 2}}, {"headings_1": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}, [{"headings_0": {"content": "the district inspectors of schools. Failure to carry out inspection by the District", "page": 242, "level": 2}}, {"headings_1": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}]], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 2 Secondary schools had no recommendations to implement, due to no inspection, the other six, implemented the recommendation raised in the inspection reports and the level of implementation ranged from 23% to 100%.", "metadata": {"headings": [{"headings_0": {"content": "the district inspectors of schools. Failure to carry out inspection by the District", "page": 242, "level": 2}}, {"headings_1": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "d) Unit cost of services delivered per pupil/student", "metadata": {"headings": [{"headings_0": {"content": "d) Unit cost of services delivered per pupil/student", "page": 242, "level": 5}}, {"headings_1": {"content": "the district inspectors of schools. Failure to carry out inspection by the District", "page": 242, "level": 2}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "d) Unit cost of services delivered per pupil/student", "page": 242, "level": 5}}, {"headings_1": {"content": "the district inspectors of schools. Failure to carry out inspection by the District", "page": 242, "level": 2}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Twenty-eight (28) primary schools had unit cost of teaching ranging from", "metadata": {"headings": [{"headings_0": {"content": "d) Unit cost of services delivered per pupil/student", "page": 242, "level": 5}}, {"headings_1": {"content": "the district inspectors of schools. Failure to carry out inspection by the District", "page": 242, "level": 2}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "UGX.10,120 to UGX.36,598 which was above the UGX.10,000 allocated per pupil", "metadata": {"headings": [{"headings_0": {"content": "UGX.10,120 to UGX.36,598 which was above the UGX.10,000 allocated per pupil", "page": 242, "level": 2}}, {"headings_1": {"content": "d) Unit cost of services delivered per pupil/student", "page": 242, "level": 5}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "under UPE in 2019. The high unit cost per pupil in the 28 primary schools was as a result of additional funding by the implementing partners. Ten (10) primary schools", "metadata": {"headings": [{"headings_0": {"content": "UGX.10,120 to UGX.36,598 which was above the UGX.10,000 allocated per pupil", "page": 242, "level": 2}}, {"headings_1": {"content": "d) Unit cost of services delivered per pupil/student", "page": 242, "level": 5}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "had the unit cost of teaching ranging from UGX.2,434 to UGX.9,605 below the UPE allocation standard. For seven (7) primary schools, their unit cost", "metadata": {"headings": [{"headings_0": {"content": "had the unit cost of teaching ranging from UGX.2,434 to UGX.9,605 below the UPE allocation standard. For seven (7) primary schools, their unit cost", "page": 242, "level": 4}}, {"headings_1": {"content": "UGX.10,120 to UGX.36,598 which was above the UGX.10,000 allocated per pupil", "page": 242, "level": 2}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "per pupil could not be determined due to lack of data.", "metadata": {"headings": [{"headings_0": {"content": "had the unit cost of teaching ranging from UGX.2,434 to UGX.9,605 below the UPE allocation standard. For seven (7) primary schools, their unit cost", "page": 242, "level": 4}}, {"headings_1": {"content": "UGX.10,120 to UGX.36,598 which was above the UGX.10,000 allocated per pupil", "page": 242, "level": 2}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Six (6) secondary schools had unit cost of teaching ranging from UGX.182,860 to", "metadata": {"headings": [{"headings_0": {"content": "had the unit cost of teaching ranging from UGX.2,434 to UGX.9,605 below the UPE allocation standard. For seven (7) primary schools, their unit cost", "page": 242, "level": 4}}, {"headings_1": {"content": "UGX.10,120 to UGX.36,598 which was above the UGX.10,000 allocated per pupil", "page": 242, "level": 2}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "had the unit cost of teaching ranging from UGX.2,434 to UGX.9,605 below the UPE allocation standard. For seven (7) primary schools, their unit cost", "page": 242, "level": 4}}, {"headings_1": {"content": "UGX.10,120 to UGX.36,598 which was above the UGX.10,000 allocated per pupil", "page": 242, "level": 2}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.2,822,675 which was far above the UGX.55,000 allocated per student under", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,822,675 which was far above the UGX.55,000 allocated per student under", "page": 242, "level": 2}}, {"headings_1": {"content": "had the unit cost of teaching ranging from UGX.2,434 to UGX.9,605 below the UPE allocation standard. For seven (7) primary schools, their unit cost", "page": 242, "level": 4}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "USE. 2 secondary schools had a unit cost of UGX.30,573 and UGX.11,715", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,822,675 which was far above the UGX.55,000 allocated per student under", "page": 242, "level": 2}}, {"headings_1": {"content": "had the unit cost of teaching ranging from UGX.2,434 to UGX.9,605 below the UPE allocation standard. For seven (7) primary schools, their unit cost", "page": 242, "level": 4}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "respectively which were far below the UGX.55,000 allocated per student under USE. Inadequate cost of services delivered per pupil/student impacts the delivery", "metadata": {"headings": [{"headings_0": {"content": "respectively which were far below the UGX.55,000 allocated per student under USE. Inadequate cost of services delivered per pupil/student impacts the delivery", "page": 242, "level": 4}}, {"headings_1": {"content": "UGX.2,822,675 which was far above the UGX.55,000 allocated per student under", "page": 242, "level": 2}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of the education services in schools.", "metadata": {"headings": [{"headings_0": {"content": "respectively which were far below the UGX.55,000 allocated per student under USE. Inadequate cost of services delivered per pupil/student impacts the delivery", "page": 242, "level": 4}}, {"headings_1": {"content": "UGX.2,822,675 which was far above the UGX.55,000 allocated per student under", "page": 242, "level": 2}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e) Availability of vital Education infrastructure and services at school", "metadata": {"headings": [{"headings_0": {"content": "e) Availability of vital Education infrastructure and services at school", "page": 242, "level": 5}}, {"headings_1": {"content": "respectively which were far below the UGX.55,000 allocated per student under USE. Inadequate cost of services delivered per pupil/student impacts the delivery", "page": 242, "level": 4}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "e) Availability of vital Education infrastructure and services at school", "page": 242, "level": 5}}, {"headings_1": {"content": "respectively which were far below the UGX.55,000 allocated per student under USE. Inadequate cost of services delivered per pupil/student impacts the delivery", "page": 242, "level": 4}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that Pupil/Classroom Ratio (PCR) for all the 45 primary schools were above", "metadata": {"headings": [{"headings_0": {"content": "e) Availability of vital Education infrastructure and services at school", "page": 242, "level": 5}}, {"headings_1": {"content": "respectively which were far below the UGX.55,000 allocated per student under USE. Inadequate cost of services delivered per pupil/student impacts the delivery", "page": 242, "level": 4}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "the National standard of 55:1. Two secondary schools had student/ Classroom Ratio (PCR) which were within the National standard and the 6 secondary schools had Student/Classroom Ratio (PCR) above the National standard. The high PCR", "metadata": {"headings": [{"headings_0": {"content": "the National standard of 55:1. Two secondary schools had student/ Classroom Ratio (PCR) which were within the National standard and the 6 secondary schools had Student/Classroom Ratio (PCR) above the National standard. The high PCR", "page": 242, "level": 4}}, {"headings_1": {"content": "e) Availability of vital Education infrastructure and services at school", "page": 242, "level": 5}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "was attributed to high enrolment pupils/students as a result of influx of the refugees; \n", "metadata": {"headings": [{"headings_0": {"content": "the National standard of 55:1. Two secondary schools had student/ Classroom Ratio (PCR) which were within the National standard and the 6 secondary schools had Student/Classroom Ratio (PCR) above the National standard. The high PCR", "page": 242, "level": 4}}, {"headings_1": {"content": "e) Availability of vital Education infrastructure and services at school", "page": 242, "level": 5}}, [{"headings_0": {"content": "the National standard of 55:1. Two secondary schools had student/ Classroom Ratio (PCR) which were within the National standard and the 6 secondary schools had Student/Classroom Ratio (PCR) above the National standard. The high PCR", "page": 242, "level": 4}}, {"headings_1": {"content": "e) Availability of vital Education infrastructure and services at school", "page": 242, "level": 5}}]], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- On Pupil/Latrine Stance ratio (PSR), the national standard is 40:1. Fourteen (14)", "metadata": {"headings": [{"headings_0": {"content": "the National standard of 55:1. Two secondary schools had student/ Classroom Ratio (PCR) which were within the National standard and the 6 secondary schools had Student/Classroom Ratio (PCR) above the National standard. The high PCR", "page": 242, "level": 4}}, {"headings_1": {"content": "e) Availability of vital Education infrastructure and services at school", "page": 242, "level": 5}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "primary schools had PSR ranging from 4:1 to 38:1 and six (6) secondary schools had PSR ranging from 13:1 to 38: 1 which within the National Standard. However,", "metadata": {"headings": [{"headings_0": {"content": "primary schools had PSR ranging from 4:1 to 38:1 and six (6) secondary schools had PSR ranging from 13:1 to 38: 1 which within the National Standard. However,", "page": 242, "level": 4}}, {"headings_1": {"content": "the National standard of 55:1. Two secondary schools had student/ Classroom Ratio (PCR) which were within the National standard and the 6 secondary schools had Student/Classroom Ratio (PCR) above the National standard. The high PCR", "page": 242, "level": 4}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Thirty-one (31) primary schools\u2019 PSR ranging from 43:1 to 166:1 and two secondary schools having PSR above the standard. \n", "metadata": {"headings": [{"headings_0": {"content": "primary schools had PSR ranging from 4:1 to 38:1 and six (6) secondary schools had PSR ranging from 13:1 to 38: 1 which within the National Standard. However,", "page": 242, "level": 4}}, {"headings_1": {"content": "the National standard of 55:1. Two secondary schools had student/ Classroom Ratio (PCR) which were within the National standard and the 6 secondary schools had Student/Classroom Ratio (PCR) above the National standard. The high PCR", "page": 242, "level": 4}}, [{"headings_0": {"content": "primary schools had PSR ranging from 4:1 to 38:1 and six (6) secondary schools had PSR ranging from 13:1 to 38: 1 which within the National Standard. However,", "page": 242, "level": 4}}, {"headings_1": {"content": "the National standard of 55:1. Two secondary schools had student/ Classroom Ratio (PCR) which were within the National standard and the 6 secondary schools had Student/Classroom Ratio (PCR) above the National standard. The high PCR", "page": 242, "level": 4}}]], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Fifteen (15) primary and 6 secondary schools had the number of Pupils per Desk", "metadata": {"headings": [{"headings_0": {"content": "primary schools had PSR ranging from 4:1 to 38:1 and six (6) secondary schools had PSR ranging from 13:1 to 38: 1 which within the National Standard. However,", "page": 242, "level": 4}}, {"headings_1": {"content": "the National standard of 55:1. Two secondary schools had student/ Classroom Ratio (PCR) which were within the National standard and the 6 secondary schools had Student/Classroom Ratio (PCR) above the National standard. The high PCR", "page": 242, "level": 4}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Ratio (PDR) ranging from 1:1 to 3:1 which was within the National standard of 3:1, and 30 primary and 2 secondary schools had ratios above the National", "metadata": {"headings": [{"headings_0": {"content": "Ratio (PDR) ranging from 1:1 to 3:1 which was within the National standard of 3:1, and 30 primary and 2 secondary schools had ratios above the National", "page": 242, "level": 4}}, {"headings_1": {"content": "primary schools had PSR ranging from 4:1 to 38:1 and six (6) secondary schools had PSR ranging from 13:1 to 38: 1 which within the National Standard. However,", "page": 242, "level": 4}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "standard ranging from 4:1 to 20:1. \n242 \n", "metadata": {"headings": [{"headings_0": {"content": "Ratio (PDR) ranging from 1:1 to 3:1 which was within the National standard of 3:1, and 30 primary and 2 secondary schools had ratios above the National", "page": 242, "level": 4}}, {"headings_1": {"content": "primary schools had PSR ranging from 4:1 to 38:1 and six (6) secondary schools had PSR ranging from 13:1 to 38: 1 which within the National Standard. However,", "page": 242, "level": 4}}, [{"headings_0": {"content": "Ratio (PDR) ranging from 1:1 to 3:1 which was within the National standard of 3:1, and 30 primary and 2 secondary schools had ratios above the National", "page": 242, "level": 4}}, {"headings_1": {"content": "primary schools had PSR ranging from 4:1 to 38:1 and six (6) secondary schools had PSR ranging from 13:1 to 38: 1 which within the National Standard. However,", "page": 242, "level": 4}}], [{"headings_0": {"content": "Ratio (PDR) ranging from 1:1 to 3:1 which was within the National standard of 3:1, and 30 primary and 2 secondary schools had ratios above the National", "page": 242, "level": 4}}, {"headings_1": {"content": "primary schools had PSR ranging from 4:1 to 38:1 and six (6) secondary schools had PSR ranging from 13:1 to 38: 1 which within the National Standard. However,", "page": 242, "level": 4}}]], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Eight (8) primary and 5 secondary schools had functional libraries, whereas 37 primary and 3 secondary school had no library and kept text books in either boxes in the Head Master\u2019s office or in a room designated as a book store, and six (6)", "metadata": {"headings": [{"headings_0": {"content": "Ratio (PDR) ranging from 1:1 to 3:1 which was within the National standard of 3:1, and 30 primary and 2 secondary schools had ratios above the National", "page": 242, "level": 4}}, {"headings_1": {"content": "primary schools had PSR ranging from 4:1 to 38:1 and six (6) secondary schools had PSR ranging from 13:1 to 38: 1 which within the National Standard. However,", "page": 242, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Secondary schools had at least one laboratory for science subjects.", "metadata": {"headings": [{"headings_0": {"content": "Secondary schools had at least one laboratory for science subjects.", "page": 243, "level": 2}}, {"headings_1": {"content": "Ratio (PDR) ranging from 1:1 to 3:1 which was within the National standard of 3:1, and 30 primary and 2 secondary schools had ratios above the National", "page": 242, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "\uf0b7 Concerning the permanent accommodation units for teachers, nine (9) primary schools did not have any accommodation for the teachers. The rest of the 36 primary school had staff accommodation ranging from 1 to 36 units. Two (2)", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Concerning the permanent accommodation units for teachers, nine (9) primary schools did not have any accommodation for the teachers. The rest of the 36 primary school had staff accommodation ranging from 1 to 36 units. Two (2)", "page": 243, "level": 4}}, {"headings_1": {"content": "Secondary schools had at least one laboratory for science subjects.", "page": 243, "level": 2}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "secondary schools had accommodation ranging from 4 to 12 teachers, whereas the 6 had no accommodation for teachers.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Concerning the permanent accommodation units for teachers, nine (9) primary schools did not have any accommodation for the teachers. The rest of the 36 primary school had staff accommodation ranging from 1 to 36 units. Two (2)", "page": 243, "level": 4}}, {"headings_1": {"content": "Secondary schools had at least one laboratory for science subjects.", "page": 243, "level": 2}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Regarding number of facilities for co-curricular activities, 4 schools did not have playgrounds for extra-curricular activities, the other 41 schools had at least one play ground. For secondary schools, apart from one, the other secondary schools had at least a playground for co-curricular activities.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Concerning the permanent accommodation units for teachers, nine (9) primary schools did not have any accommodation for the teachers. The rest of the 36 primary school had staff accommodation ranging from 1 to 36 units. Two (2)", "page": 243, "level": 4}}, {"headings_1": {"content": "Secondary schools had at least one laboratory for science subjects.", "page": 243, "level": 2}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Concerning the permanent accommodation units for teachers, nine (9) primary schools did not have any accommodation for the teachers. The rest of the 36 primary school had staff accommodation ranging from 1 to 36 units. Two (2)", "page": 243, "level": 4}}, {"headings_1": {"content": "Secondary schools had at least one laboratory for science subjects.", "page": 243, "level": 2}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. HEALTH SECTOR", "metadata": {"headings": [{"headings_0": {"content": "2. HEALTH SECTOR", "page": 243, "level": 5}}, {"headings_1": {"content": "\uf0b7 Concerning the permanent accommodation units for teachers, nine (9) primary schools did not have any accommodation for the teachers. The rest of the 36 primary school had staff accommodation ranging from 1 to 36 units. Two (2)", "page": 243, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In this sector, the assessment focused on 1 Health center 4 (HCIV), 29 Health Centre3s(HCIIIs) and 17 Health Centre2s(HCIIs) across the 11-refugee host DLGs.", "metadata": {"headings": [{"headings_0": {"content": "In this sector, the assessment focused on 1 Health center 4 (HCIV), 29 Health Centre3s(HCIIIs) and 17 Health Centre2s(HCIIs) across the 11-refugee host DLGs.", "page": 243, "level": 4}}, {"headings_1": {"content": "2. HEALTH SECTOR", "page": 243, "level": 5}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that;", "metadata": {"headings": [{"headings_0": {"content": "In this sector, the assessment focused on 1 Health center 4 (HCIV), 29 Health Centre3s(HCIIIs) and 17 Health Centre2s(HCIIs) across the 11-refugee host DLGs.", "page": 243, "level": 4}}, {"headings_1": {"content": "2. HEALTH SECTOR", "page": 243, "level": 5}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The HCIV had 76 fresh still births, 15 HC IIIs had fresh still births ranging from 1 to 71. The rest of the H/Cs III did not exceed the national target of 11/1000. The", "metadata": {"headings": [{"headings_0": {"content": "In this sector, the assessment focused on 1 Health center 4 (HCIV), 29 Health Centre3s(HCIIIs) and 17 Health Centre2s(HCIIs) across the 11-refugee host DLGs.", "page": 243, "level": 4}}, {"headings_1": {"content": "2. HEALTH SECTOR", "page": 243, "level": 5}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "In this sector, the assessment focused on 1 Health center 4 (HCIV), 29 Health Centre3s(HCIIIs) and 17 Health Centre2s(HCIIs) across the 11-refugee host DLGs.", "page": 243, "level": 4}}, {"headings_1": {"content": "2. HEALTH SECTOR", "page": 243, "level": 5}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "high fresh still births in H/Cs were attributed to, Delays in referrals from the lower", "metadata": {"headings": [{"headings_0": {"content": "high fresh still births in H/Cs were attributed to, Delays in referrals from the lower", "page": 243, "level": 2}}, {"headings_1": {"content": "In this sector, the assessment focused on 1 Health center 4 (HCIV), 29 Health Centre3s(HCIIIs) and 17 Health Centre2s(HCIIs) across the 11-refugee host DLGs.", "page": 243, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "health centers, delay by the pregnant mothers to report to the health facilities;", "metadata": {"headings": [{"headings_0": {"content": "high fresh still births in H/Cs were attributed to, Delays in referrals from the lower", "page": 243, "level": 2}}, {"headings_1": {"content": "In this sector, the assessment focused on 1 Health center 4 (HCIV), 29 Health Centre3s(HCIIIs) and 17 Health Centre2s(HCIIs) across the 11-refugee host DLGs.", "page": 243, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Inadequate attendance of pregnant mothers for antenatal visits; and the high population has forced H/C 11s to handle deliveries.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate attendance of pregnant mothers for antenatal visits; and the high population has forced H/C 11s to handle deliveries.", "page": 243, "level": 4}}, {"headings_1": {"content": "high fresh still births in H/Cs were attributed to, Delays in referrals from the lower", "page": 243, "level": 2}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Facility based maternal death / 100,000 deliveries was assessed ranging from", "metadata": {"headings": [{"headings_0": {"content": "Inadequate attendance of pregnant mothers for antenatal visits; and the high population has forced H/C 11s to handle deliveries.", "page": 243, "level": 4}}, {"headings_1": {"content": "high fresh still births in H/Cs were attributed to, Delays in referrals from the lower", "page": 243, "level": 2}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Inadequate attendance of pregnant mothers for antenatal visits; and the high population has forced H/C 11s to handle deliveries.", "page": 243, "level": 4}}, {"headings_1": {"content": "high fresh still births in H/Cs were attributed to, Delays in referrals from the lower", "page": 243, "level": 2}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "0/100,000 to 14/100,000 against National standard of 98/100,000 for all 49 sampled health facilities in Refuge Host Communities in the 11 DLGs.", "metadata": {"headings": [{"headings_0": {"content": "0/100,000 to 14/100,000 against National standard of 98/100,000 for all 49 sampled health facilities in Refuge Host Communities in the 11 DLGs.", "page": 243, "level": 4}}, {"headings_1": {"content": "Inadequate attendance of pregnant mothers for antenatal visits; and the high population has forced H/C 11s to handle deliveries.", "page": 243, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- On Average Length of Stay (ALOS) for 49 sampled health facilities, thirty (30) Health Centre IIIs had ALOS ranging from 1 to 5.1 days; 6 HCs had ALOS above", "metadata": {"headings": [{"headings_0": {"content": "0/100,000 to 14/100,000 against National standard of 98/100,000 for all 49 sampled health facilities in Refuge Host Communities in the 11 DLGs.", "page": 243, "level": 4}}, {"headings_1": {"content": "Inadequate attendance of pregnant mothers for antenatal visits; and the high population has forced H/C 11s to handle deliveries.", "page": 243, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "0/100,000 to 14/100,000 against National standard of 98/100,000 for all 49 sampled health facilities in Refuge Host Communities in the 11 DLGs.", "page": 243, "level": 4}}, {"headings_1": {"content": "Inadequate attendance of pregnant mothers for antenatal visits; and the high population has forced H/C 11s to handle deliveries.", "page": 243, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the National target of 3 days; 4HCs did not provide information on ALOS; and, four (4) out of 19 H/CIIs had admissions of in- patients and reported ALOS ranging from 1.7 to 2 days. Admissions of inpatients by H/C II were attributed to increase", "metadata": {"headings": [{"headings_0": {"content": "the National target of 3 days; 4HCs did not provide information on ALOS; and, four (4) out of 19 H/CIIs had admissions of in- patients and reported ALOS ranging from 1.7 to 2 days. Admissions of inpatients by H/C II were attributed to increase", "page": 243, "level": 4}}, {"headings_1": {"content": "0/100,000 to 14/100,000 against National standard of 98/100,000 for all 49 sampled health facilities in Refuge Host Communities in the 11 DLGs.", "page": 243, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "number of patients demanding for health services in the refugee settlement camps. \n", "metadata": {"headings": [{"headings_0": {"content": "the National target of 3 days; 4HCs did not provide information on ALOS; and, four (4) out of 19 H/CIIs had admissions of in- patients and reported ALOS ranging from 1.7 to 2 days. Admissions of inpatients by H/C II were attributed to increase", "page": 243, "level": 4}}, {"headings_1": {"content": "0/100,000 to 14/100,000 against National standard of 98/100,000 for all 49 sampled health facilities in Refuge Host Communities in the 11 DLGs.", "page": 243, "level": 4}}, [{"headings_0": {"content": "the National target of 3 days; 4HCs did not provide information on ALOS; and, four (4) out of 19 H/CIIs had admissions of in- patients and reported ALOS ranging from 1.7 to 2 days. Admissions of inpatients by H/C II were attributed to increase", "page": 243, "level": 4}}, {"headings_1": {"content": "0/100,000 to 14/100,000 against National standard of 98/100,000 for all 49 sampled health facilities in Refuge Host Communities in the 11 DLGs.", "page": 243, "level": 4}}]], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Thirty-eight (37) out of 49 sampled health facilities in 11 refugee host Districts had no stock outs, while for 12 HCs stock outs ranged from 0.12% to 33.1%. The", "metadata": {"headings": [{"headings_0": {"content": "the National target of 3 days; 4HCs did not provide information on ALOS; and, four (4) out of 19 H/CIIs had admissions of in- patients and reported ALOS ranging from 1.7 to 2 days. Admissions of inpatients by H/C II were attributed to increase", "page": 243, "level": 4}}, {"headings_1": {"content": "0/100,000 to 14/100,000 against National standard of 98/100,000 for all 49 sampled health facilities in Refuge Host Communities in the 11 DLGs.", "page": 243, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "stock out of drugs and essential supplies for HCIIs was high; this was attributed to the high demand of basic medicines as reflected in high turnout in OPD.", "metadata": {"headings": [{"headings_0": {"content": "stock out of drugs and essential supplies for HCIIs was high; this was attributed to the high demand of basic medicines as reflected in high turnout in OPD.", "page": 243, "level": 4}}, {"headings_1": {"content": "the National target of 3 days; 4HCs did not provide information on ALOS; and, four (4) out of 19 H/CIIs had admissions of in- patients and reported ALOS ranging from 1.7 to 2 days. Admissions of inpatients by H/C II were attributed to increase", "page": 243, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "243 \n", "metadata": {"headings": [{"headings_0": {"content": "stock out of drugs and essential supplies for HCIIs was high; this was attributed to the high demand of basic medicines as reflected in high turnout in OPD.", "page": 243, "level": 4}}, {"headings_1": {"content": "the National target of 3 days; 4HCs did not provide information on ALOS; and, four (4) out of 19 H/CIIs had admissions of in- patients and reported ALOS ranging from 1.7 to 2 days. Admissions of inpatients by H/C II were attributed to increase", "page": 243, "level": 4}}, [{"headings_0": {"content": "stock out of drugs and essential supplies for HCIIs was high; this was attributed to the high demand of basic medicines as reflected in high turnout in OPD.", "page": 243, "level": 4}}, {"headings_1": {"content": "the National target of 3 days; 4HCs did not provide information on ALOS; and, four (4) out of 19 H/CIIs had admissions of in- patients and reported ALOS ranging from 1.7 to 2 days. Admissions of inpatients by H/C II were attributed to increase", "page": 243, "level": 4}}]], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The National Health Sector Policy provides for 80% as minimum staffing levels", "metadata": {"headings": [{"headings_0": {"content": "stock out of drugs and essential supplies for HCIIs was high; this was attributed to the high demand of basic medicines as reflected in high turnout in OPD.", "page": 243, "level": 4}}, {"headings_1": {"content": "the National target of 3 days; 4HCs did not provide information on ALOS; and, four (4) out of 19 H/CIIs had admissions of in- patients and reported ALOS ranging from 1.7 to 2 days. Admissions of inpatients by H/C II were attributed to increase", "page": 243, "level": 4}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "however; 24 HCII & III had staffing levels ranging from 0% to 79% below the", "metadata": {"headings": [{"headings_0": {"content": "however; 24 HCII & III had staffing levels ranging from 0% to 79% below the", "page": 244, "level": 2}}, {"headings_1": {"content": "stock out of drugs and essential supplies for HCIIs was high; this was attributed to the high demand of basic medicines as reflected in high turnout in OPD.", "page": 243, "level": 4}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "national target and 25 health centres staffing levels ranged from 84% to 500%. The high staffing levels was attributed to the fact that 90% of the staff are being paid for by the development partners.", "metadata": {"headings": [{"headings_0": {"content": "however; 24 HCII & III had staffing levels ranging from 0% to 79% below the", "page": 244, "level": 2}}, {"headings_1": {"content": "stock out of drugs and essential supplies for HCIIs was high; this was attributed to the high demand of basic medicines as reflected in high turnout in OPD.", "page": 243, "level": 4}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Forty-three (43) health facilities received the required quarterly support", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Forty-three (43) health facilities received the required quarterly support", "page": 244, "level": 2}}, {"headings_1": {"content": "however; 24 HCII & III had staffing levels ranging from 0% to 79% below the", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "supervision visits in the 11 DLGs, and all the five (5) Health centres in Isingiro DLG", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Forty-three (43) health facilities received the required quarterly support", "page": 244, "level": 2}}, {"headings_1": {"content": "however; 24 HCII & III had staffing levels ranging from 0% to 79% below the", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "were not supervised at all by the District Health sector officials.", "metadata": {"headings": [{"headings_0": {"content": "were not supervised at all by the District Health sector officials.", "page": 244, "level": 2}}, {"headings_1": {"content": "\uf0b7 Forty-three (43) health facilities received the required quarterly support", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "were not supervised at all by the District Health sector officials.", "page": 244, "level": 2}}, {"headings_1": {"content": "\uf0b7 Forty-three (43) health facilities received the required quarterly support", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- High bed occupancy rate in all the health centres ranging from 6.2% to 947.9% for 25 HCIIIs and 81.0% to 1,365.9% for 5 HCIIs. I also noted that the inpatient admissions in all health centres which was attributed to influx of patients from neighbouring communities.", "metadata": {"headings": [{"headings_0": {"content": "were not supervised at all by the District Health sector officials.", "page": 244, "level": 2}}, {"headings_1": {"content": "\uf0b7 Forty-three (43) health facilities received the required quarterly support", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- On availability of vital health infrastructure and services, I note that 15 out of 18 H/C II and 17 out 30 H/C IIIs had 100% of all the vital medical buildings available,", "metadata": {"headings": [{"headings_0": {"content": "were not supervised at all by the District Health sector officials.", "page": 244, "level": 2}}, {"headings_1": {"content": "\uf0b7 Forty-three (43) health facilities received the required quarterly support", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "were not supervised at all by the District Health sector officials.", "page": 244, "level": 2}}, {"headings_1": {"content": "\uf0b7 Forty-three (43) health facilities received the required quarterly support", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the other health centres lacked various types of medical buildings. In addition, 24 H/C IIIs 11 H/C IIs and had 100% medical equipment available whereas the other 6 H/C IIIs and 7 H/C II lacked adequate basic equipment.", "metadata": {"headings": [{"headings_0": {"content": "the other health centres lacked various types of medical buildings. In addition, 24 H/C IIIs 11 H/C IIs and had 100% medical equipment available whereas the other 6 H/C IIIs and 7 H/C II lacked adequate basic equipment.", "page": 244, "level": 4}}, {"headings_1": {"content": "were not supervised at all by the District Health sector officials.", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 16 H/C III and 9 HC11s had maximum accommodation units for the staff. All the", "metadata": {"headings": [{"headings_0": {"content": "the other health centres lacked various types of medical buildings. In addition, 24 H/C IIIs 11 H/C IIs and had 100% medical equipment available whereas the other 6 H/C IIIs and 7 H/C II lacked adequate basic equipment.", "page": 244, "level": 4}}, {"headings_1": {"content": "were not supervised at all by the District Health sector officials.", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the other health centres lacked various types of medical buildings. In addition, 24 H/C IIIs 11 H/C IIs and had 100% medical equipment available whereas the other 6 H/C IIIs and 7 H/C II lacked adequate basic equipment.", "page": 244, "level": 4}}, {"headings_1": {"content": "were not supervised at all by the District Health sector officials.", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "sampled H/Cs had at least one source of water which included gravity flow scheme, boreholes and rainwater harvesting tanks, among others. All the sampled H/Cs had at least one 2- stance pit latrines block.", "metadata": {"headings": [{"headings_0": {"content": "sampled H/Cs had at least one source of water which included gravity flow scheme, boreholes and rainwater harvesting tanks, among others. All the sampled H/Cs had at least one 2- stance pit latrines block.", "page": 244, "level": 4}}, {"headings_1": {"content": "the other health centres lacked various types of medical buildings. In addition, 24 H/C IIIs 11 H/C IIs and had 100% medical equipment available whereas the other 6 H/C IIIs and 7 H/C II lacked adequate basic equipment.", "page": 244, "level": 4}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "3. WATER AND SANITATION", "metadata": {"headings": [{"headings_0": {"content": "3. WATER AND SANITATION", "page": 244, "level": 5}}, {"headings_1": {"content": "sampled H/Cs had at least one source of water which included gravity flow scheme, boreholes and rainwater harvesting tanks, among others. All the sampled H/Cs had at least one 2- stance pit latrines block.", "page": 244, "level": 4}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3. WATER AND SANITATION", "page": 244, "level": 5}}, {"headings_1": {"content": "sampled H/Cs had at least one source of water which included gravity flow scheme, boreholes and rainwater harvesting tanks, among others. All the sampled H/Cs had at least one 2- stance pit latrines block.", "page": 244, "level": 4}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that the quality of water delivered to the refugee communities was potable", "metadata": {"headings": [{"headings_0": {"content": "3. WATER AND SANITATION", "page": 244, "level": 5}}, {"headings_1": {"content": "sampled H/Cs had at least one source of water which included gravity flow scheme, boreholes and rainwater harvesting tanks, among others. All the sampled H/Cs had at least one 2- stance pit latrines block.", "page": 244, "level": 4}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "based on the UNBS potable water standards, as the quality was managed by UNHCR, OXFAM through NWSC in 4 DLGs, the other DLGs only recorded the", "metadata": {"headings": [{"headings_0": {"content": "based on the UNBS potable water standards, as the quality was managed by UNHCR, OXFAM through NWSC in 4 DLGs, the other DLGs only recorded the", "page": 244, "level": 4}}, {"headings_1": {"content": "3. WATER AND SANITATION", "page": 244, "level": 5}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "quality of water as satisfactory without elaborate quality indicators.", "metadata": {"headings": [{"headings_0": {"content": "based on the UNBS potable water standards, as the quality was managed by UNHCR, OXFAM through NWSC in 4 DLGs, the other DLGs only recorded the", "page": 244, "level": 4}}, {"headings_1": {"content": "3. WATER AND SANITATION", "page": 244, "level": 5}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that 26 out of 52 Water sources sampled received supervisory visits", "metadata": {"headings": [{"headings_0": {"content": "based on the UNBS potable water standards, as the quality was managed by UNHCR, OXFAM through NWSC in 4 DLGs, the other DLGs only recorded the", "page": 244, "level": 4}}, {"headings_1": {"content": "3. WATER AND SANITATION", "page": 244, "level": 5}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "based on the UNBS potable water standards, as the quality was managed by UNHCR, OXFAM through NWSC in 4 DLGs, the other DLGs only recorded the", "page": 244, "level": 4}}, {"headings_1": {"content": "3. WATER AND SANITATION", "page": 244, "level": 5}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "ranging from 3 to 6 visits. The other 26 water sources did not receive adequate", "metadata": {"headings": [{"headings_0": {"content": "ranging from 3 to 6 visits. The other 26 water sources did not receive adequate", "page": 244, "level": 2}}, {"headings_1": {"content": "based on the UNBS potable water standards, as the quality was managed by UNHCR, OXFAM through NWSC in 4 DLGs, the other DLGs only recorded the", "page": 244, "level": 4}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "supervisory visits as spelt out in the water sector guidelines. \n", "metadata": {"headings": [{"headings_0": {"content": "ranging from 3 to 6 visits. The other 26 water sources did not receive adequate", "page": 244, "level": 2}}, {"headings_1": {"content": "based on the UNBS potable water standards, as the quality was managed by UNHCR, OXFAM through NWSC in 4 DLGs, the other DLGs only recorded the", "page": 244, "level": 4}}, [{"headings_0": {"content": "ranging from 3 to 6 visits. The other 26 water sources did not receive adequate", "page": 244, "level": 2}}, {"headings_1": {"content": "based on the UNBS potable water standards, as the quality was managed by UNHCR, OXFAM through NWSC in 4 DLGs, the other DLGs only recorded the", "page": 244, "level": 4}}]], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I also noted that Water User Committees(WUCs) existed for all water sources and", "metadata": {"headings": [{"headings_0": {"content": "ranging from 3 to 6 visits. The other 26 water sources did not receive adequate", "page": 244, "level": 2}}, {"headings_1": {"content": "based on the UNBS potable water standards, as the quality was managed by UNHCR, OXFAM through NWSC in 4 DLGs, the other DLGs only recorded the", "page": 244, "level": 4}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "13 out of 52 WUCs of the water sources held monthly meetings and were", "metadata": {"headings": [{"headings_0": {"content": "13 out of 52 WUCs of the water sources held monthly meetings and were", "page": 244, "level": 2}}, {"headings_1": {"content": "ranging from 3 to 6 visits. The other 26 water sources did not receive adequate", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "sensitized", "metadata": {"headings": [{"headings_0": {"content": "13 out of 52 WUCs of the water sources held monthly meetings and were", "page": 244, "level": 2}}, {"headings_1": {"content": "ranging from 3 to 6 visits. The other 26 water sources did not receive adequate", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- On usability and functionality of water facilities I noted that boreholes, water harvesting tanks and piped water systems in the refugee hosting communities", "metadata": {"headings": [{"headings_0": {"content": "13 out of 52 WUCs of the water sources held monthly meetings and were", "page": 244, "level": 2}}, {"headings_1": {"content": "ranging from 3 to 6 visits. The other 26 water sources did not receive adequate", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "13 out of 52 WUCs of the water sources held monthly meetings and were", "page": 244, "level": 2}}, {"headings_1": {"content": "ranging from 3 to 6 visits. The other 26 water sources did not receive adequate", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "were serving large numbers of persons more than the recommended. Borehole", "metadata": {"headings": [{"headings_0": {"content": "were serving large numbers of persons more than the recommended. Borehole", "page": 244, "level": 2}}, {"headings_1": {"content": "13 out of 52 WUCs of the water sources held monthly meetings and were", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "water yields in Kamwenge DLG were very low with the range of 300 \u2013 600 liters", "metadata": {"headings": [{"headings_0": {"content": "were serving large numbers of persons more than the recommended. Borehole", "page": 244, "level": 2}}, {"headings_1": {"content": "13 out of 52 WUCs of the water sources held monthly meetings and were", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "per hour. No records of borehole yields were available from the other DLGs", "metadata": {"headings": [{"headings_0": {"content": "per hour. No records of borehole yields were available from the other DLGs", "page": 244, "level": 2}}, {"headings_1": {"content": "were serving large numbers of persons more than the recommended. Borehole", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "244", "metadata": {"headings": [{"headings_0": {"content": "per hour. No records of borehole yields were available from the other DLGs", "page": 244, "level": 2}}, {"headings_1": {"content": "were serving large numbers of persons more than the recommended. Borehole", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Water facilities could always breakdown but the exception was the piped water supply system at Bangatuti HC III in Yumbe DLG that broke down 48 times in a year due to large number of users. It could take a day to repair in 4 DLGs due to", "metadata": {"headings": [{"headings_0": {"content": "per hour. No records of borehole yields were available from the other DLGs", "page": 244, "level": 2}}, {"headings_1": {"content": "were serving large numbers of persons more than the recommended. Borehole", "page": 244, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "per hour. No records of borehole yields were available from the other DLGs", "page": 244, "level": 2}}, {"headings_1": {"content": "were serving large numbers of persons more than the recommended. Borehole", "page": 244, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "availability of technicians for the other DLGs repairs could take upto 7 days to", "metadata": {"headings": [{"headings_0": {"content": "availability of technicians for the other DLGs repairs could take upto 7 days to", "page": 245, "level": 2}}, {"headings_1": {"content": "per hour. No records of borehole yields were available from the other DLGs", "page": 244, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "respond to the need for repairs.", "metadata": {"headings": [{"headings_0": {"content": "availability of technicians for the other DLGs repairs could take upto 7 days to", "page": 245, "level": 2}}, {"headings_1": {"content": "per hour. No records of borehole yields were available from the other DLGs", "page": 244, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- On availability of key infrastructure and services at the water source, I noted that, all the boreholes had well maintained drainage channel with a soak pits, no bush overgrowth around the facilities though some boreholes had no hedges around them.", "metadata": {"headings": [{"headings_0": {"content": "availability of technicians for the other DLGs repairs could take upto 7 days to", "page": 245, "level": 2}}, {"headings_1": {"content": "per hour. No records of borehole yields were available from the other DLGs", "page": 244, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "availability of technicians for the other DLGs repairs could take upto 7 days to", "page": 245, "level": 2}}, {"headings_1": {"content": "per hour. No records of borehole yields were available from the other DLGs", "page": 244, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 245, "level": 5}}, {"headings_1": {"content": "availability of technicians for the other DLGs repairs could take upto 7 days to", "page": 245, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In conclusion, the assessment observed that improvements in the Delivery of Services in", "metadata": {"headings": [{"headings_0": {"content": "In conclusion, the assessment observed that improvements in the Delivery of Services in", "page": 245, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 245, "level": 5}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Health, Education, Micro irrigation, Water and Sanitation Sectors and the Refugee Hosting", "metadata": {"headings": [{"headings_0": {"content": "In conclusion, the assessment observed that improvements in the Delivery of Services in", "page": 245, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 245, "level": 5}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Districts not only require construction of more infrastructural facilities but also to ensure", "metadata": {"headings": [{"headings_0": {"content": "Districts not only require construction of more infrastructural facilities but also to ensure", "page": 245, "level": 2}}, {"headings_1": {"content": "In conclusion, the assessment observed that improvements in the Delivery of Services in", "page": 245, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "availability of adequate vital human resources in schools and health care facilities in the provision of respective services for better and improved achievement of objectives in the respective sectors.", "metadata": {"headings": [{"headings_0": {"content": "Districts not only require construction of more infrastructural facilities but also to ensure", "page": 245, "level": 2}}, {"headings_1": {"content": "In conclusion, the assessment observed that improvements in the Delivery of Services in", "page": 245, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The gap/s and inadequacies in the buildings, equipment and human resources", "metadata": {"headings": [{"headings_0": {"content": "The gap/s and inadequacies in the buildings, equipment and human resources", "page": 245, "level": 2}}, {"headings_1": {"content": "Districts not only require construction of more infrastructural facilities but also to ensure", "page": 245, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "requirements need to be addressed for more effective service delivery which calls for elaborate needs assessment and funding for implementation of necessary interventions.", "metadata": {"headings": [{"headings_0": {"content": "The gap/s and inadequacies in the buildings, equipment and human resources", "page": 245, "level": 2}}, {"headings_1": {"content": "Districts not only require construction of more infrastructural facilities but also to ensure", "page": 245, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.25 VALUE FOR MONEY AUDIT REPORT ON INITIATIVES TO ADDRESS THE STREET CHILDREN PHENOMENON IN UGANDA BY THE MINISTRY OF GENDER, LABOUR AND SOCIAL DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "4.1.25 VALUE FOR MONEY AUDIT REPORT ON INITIATIVES TO ADDRESS THE STREET CHILDREN PHENOMENON IN UGANDA BY THE MINISTRY OF GENDER, LABOUR AND SOCIAL DEVELOPMENT", "page": 245, "level": 5}}, {"headings_1": {"content": "The gap/s and inadequacies in the buildings, equipment and human resources", "page": 245, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The street children phenomenon has become of concern to many Ugandans, because it", "metadata": {"headings": [{"headings_0": {"content": "The street children phenomenon has become of concern to many Ugandans, because it", "page": 245, "level": 2}}, {"headings_1": {"content": "4.1.25 VALUE FOR MONEY AUDIT REPORT ON INITIATIVES TO ADDRESS THE STREET CHILDREN PHENOMENON IN UGANDA BY THE MINISTRY OF GENDER, LABOUR AND SOCIAL DEVELOPMENT", "page": 245, "level": 5}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "is becoming a source of insecurity, being a nuisance on the streets through begging, in some instances the children engage in pickpocketing. Street children phenomenon is a complex global problem which is dynamic, volatile and cannot be solved without addressing the factors that push and pull children to the streets. \nMost of the street children lack necessities and face societal challenges, including", "metadata": {"headings": [{"headings_0": {"content": "The street children phenomenon has become of concern to many Ugandans, because it", "page": 245, "level": 2}}, {"headings_1": {"content": "4.1.25 VALUE FOR MONEY AUDIT REPORT ON INITIATIVES TO ADDRESS THE STREET CHILDREN PHENOMENON IN UGANDA BY THE MINISTRY OF GENDER, LABOUR AND SOCIAL DEVELOPMENT", "page": 245, "level": 5}}, [{"headings_0": {"content": "The street children phenomenon has become of concern to many Ugandans, because it", "page": 245, "level": 2}}, {"headings_1": {"content": "4.1.25 VALUE FOR MONEY AUDIT REPORT ON INITIATIVES TO ADDRESS THE STREET CHILDREN PHENOMENON IN UGANDA BY THE MINISTRY OF GENDER, LABOUR AND SOCIAL DEVELOPMENT", "page": 245, "level": 5}}]], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "exploitation, abuse; contracting HIV/AIDS, getting teenage pregnancies and their rights", "metadata": {"headings": [{"headings_0": {"content": "exploitation, abuse; contracting HIV/AIDS, getting teenage pregnancies and their rights", "page": 245, "level": 2}}, {"headings_1": {"content": "The street children phenomenon has become of concern to many Ugandans, because it", "page": 245, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "being neglected9. \nThere have been several strides by the GoU to uphold the rights of all children in the country by protecting them from all forms of abuse, neglect, exploitation and violence by instituting legal frameworks, strategies and programs to improve the well-being. However, these policies have not protected all children from abuse and exploitation, especially those on the streets.", "metadata": {"headings": [{"headings_0": {"content": "exploitation, abuse; contracting HIV/AIDS, getting teenage pregnancies and their rights", "page": 245, "level": 2}}, {"headings_1": {"content": "The street children phenomenon has become of concern to many Ugandans, because it", "page": 245, "level": 2}}, [{"headings_0": {"content": "exploitation, abuse; contracting HIV/AIDS, getting teenage pregnancies and their rights", "page": 245, "level": 2}}, {"headings_1": {"content": "The street children phenomenon has become of concern to many Ugandans, because it", "page": 245, "level": 2}}]], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The GoU, through the Ministry of Gender, Labour and Social Development (MoGLSD) and other Ministries and Agencies (MDA\u2019s) have instituted and implemented interventions such", "metadata": {"headings": [{"headings_0": {"content": "The GoU, through the Ministry of Gender, Labour and Social Development (MoGLSD) and other Ministries and Agencies (MDA\u2019s) have instituted and implemented interventions such", "page": 245, "level": 4}}, {"headings_1": {"content": "exploitation, abuse; contracting HIV/AIDS, getting teenage pregnancies and their rights", "page": 245, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "as; street and route surveillances, withdraw, rehabilitation and resettlement, skilling and \n9 The Strategy for withdraw of street children 2008 \n245 \nempowerment of children of age; and development and dissemination of documentaries", "metadata": {"headings": [{"headings_0": {"content": "The GoU, through the Ministry of Gender, Labour and Social Development (MoGLSD) and other Ministries and Agencies (MDA\u2019s) have instituted and implemented interventions such", "page": 245, "level": 4}}, {"headings_1": {"content": "exploitation, abuse; contracting HIV/AIDS, getting teenage pregnancies and their rights", "page": 245, "level": 2}}, [{"headings_0": {"content": "The GoU, through the Ministry of Gender, Labour and Social Development (MoGLSD) and other Ministries and Agencies (MDA\u2019s) have instituted and implemented interventions such", "page": 245, "level": 4}}, {"headings_1": {"content": "exploitation, abuse; contracting HIV/AIDS, getting teenage pregnancies and their rights", "page": 245, "level": 2}}], [{"headings_0": {"content": "The GoU, through the Ministry of Gender, Labour and Social Development (MoGLSD) and other Ministries and Agencies (MDA\u2019s) have instituted and implemented interventions such", "page": 245, "level": 4}}, {"headings_1": {"content": "exploitation, abuse; contracting HIV/AIDS, getting teenage pregnancies and their rights", "page": 245, "level": 2}}], [{"headings_0": {"content": "The GoU, through the Ministry of Gender, Labour and Social Development (MoGLSD) and other Ministries and Agencies (MDA\u2019s) have instituted and implemented interventions such", "page": 245, "level": 4}}, {"headings_1": {"content": "exploitation, abuse; contracting HIV/AIDS, getting teenage pregnancies and their rights", "page": 245, "level": 2}}]], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "on street children to prevent movement to the streets. These however have not been", "metadata": {"headings": [{"headings_0": {"content": "on street children to prevent movement to the streets. These however have not been", "page": 246, "level": 2}}, {"headings_1": {"content": "The GoU, through the Ministry of Gender, Labour and Social Development (MoGLSD) and other Ministries and Agencies (MDA\u2019s) have instituted and implemented interventions such", "page": 245, "level": 4}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "effective in reducing the number of street children. \nIt is against this background that an independent assessment was undertaken to \u201cevaluate the initiatives instituted by MoGLSD to address street children phenomenon in Uganda\u201d, and below are key audit findings.", "metadata": {"headings": [{"headings_0": {"content": "on street children to prevent movement to the streets. These however have not been", "page": 246, "level": 2}}, {"headings_1": {"content": "The GoU, through the Ministry of Gender, Labour and Social Development (MoGLSD) and other Ministries and Agencies (MDA\u2019s) have instituted and implemented interventions such", "page": 245, "level": 4}}, [{"headings_0": {"content": "on street children to prevent movement to the streets. These however have not been", "page": 246, "level": 2}}, {"headings_1": {"content": "The GoU, through the Ministry of Gender, Labour and Social Development (MoGLSD) and other Ministries and Agencies (MDA\u2019s) have instituted and implemented interventions such", "page": 245, "level": 4}}]], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "KEY AUDIT FINDINGS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 246, "level": 5}}, {"headings_1": {"content": "on street children to prevent movement to the streets. These however have not been", "page": 246, "level": 2}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1) Although Government was commended for developing the frameworks such as the National Child Policy, 2020; Children (amendment) Act, 2016; National Framework for Alternative Care (2013), Street Children Strategy, 2008, there were", "metadata": {"headings": [{"headings_0": {"content": "1) Although Government was commended for developing the frameworks such as the National Child Policy, 2020; Children (amendment) Act, 2016; National Framework for Alternative Care (2013), Street Children Strategy, 2008, there were", "page": 246, "level": 4}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 246, "level": 5}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "no regulations to enforce the Children (amendment) Act, 2016. In addition, there is no guideline, specific to the management of street children phenomenon.", "metadata": {"headings": [{"headings_0": {"content": "1) Although Government was commended for developing the frameworks such as the National Child Policy, 2020; Children (amendment) Act, 2016; National Framework for Alternative Care (2013), Street Children Strategy, 2008, there were", "page": 246, "level": 4}}, {"headings_1": {"content": "KEY AUDIT FINDINGS", "page": 246, "level": 5}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2) Furthermore, the National Children Authority, which is expected to advise", "metadata": {"headings": [{"headings_0": {"content": "2) Furthermore, the National Children Authority, which is expected to advise", "page": 246, "level": 2}}, {"headings_1": {"content": "1) Although Government was commended for developing the frameworks such as the National Child Policy, 2020; Children (amendment) Act, 2016; National Framework for Alternative Care (2013), Street Children Strategy, 2008, there were", "page": 246, "level": 4}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "government on the formulation of policies, strategies and plans relating to the promotion, protection and realization of children rights, lacked a board.", "metadata": {"headings": [{"headings_0": {"content": "2) Furthermore, the National Children Authority, which is expected to advise", "page": 246, "level": 2}}, {"headings_1": {"content": "1) Although Government was commended for developing the frameworks such as the National Child Policy, 2020; Children (amendment) Act, 2016; National Framework for Alternative Care (2013), Street Children Strategy, 2008, there were", "page": 246, "level": 4}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3) Consequently, the MoGLSD and the other stakeholders cannot effectively", "metadata": {"headings": [{"headings_0": {"content": "3) Consequently, the MoGLSD and the other stakeholders cannot effectively", "page": 246, "level": 2}}, {"headings_1": {"content": "2) Furthermore, the National Children Authority, which is expected to advise", "page": 246, "level": 2}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implement and enforce the existing legal and regulatory frameworks, leading to continued exploitation of children by the organized and sophisticated deceitful persons/ traffickers.", "metadata": {"headings": [{"headings_0": {"content": "3) Consequently, the MoGLSD and the other stakeholders cannot effectively", "page": 246, "level": 2}}, {"headings_1": {"content": "2) Furthermore, the National Children Authority, which is expected to advise", "page": 246, "level": 2}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4. Out of 8 Local Governments and City Authorities assessed, only two, namely KCCA and Kasese DLD had developed an ordinance and bye-law respectively. From the remaining six, it is only Napak DLG that had a draft bye-law, which was still being reviewed by the Solicitor General. KCCA and Kasese DLD were facing enforcement challenges of their local laws due to funding shortages and lack of community backing and leadership support.", "metadata": {"headings": [{"headings_0": {"content": "3) Consequently, the MoGLSD and the other stakeholders cannot effectively", "page": 246, "level": 2}}, {"headings_1": {"content": "2) Furthermore, the National Children Authority, which is expected to advise", "page": 246, "level": 2}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3) Consequently, the MoGLSD and the other stakeholders cannot effectively", "page": 246, "level": 2}}, {"headings_1": {"content": "2) Furthermore, the National Children Authority, which is expected to advise", "page": 246, "level": 2}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The ones that did not develop had not prioritized the management of the street", "metadata": {"headings": [{"headings_0": {"content": "The ones that did not develop had not prioritized the management of the street", "page": 246, "level": 2}}, {"headings_1": {"content": "3) Consequently, the MoGLSD and the other stakeholders cannot effectively", "page": 246, "level": 2}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "children phenomenon and also lacked technical capacity to develop the bye-laws. \nThis has left the street children phenomenon, with its attendant consequences of begging, snatching people\u2019s properties etc. to continue unabated in all the Local", "metadata": {"headings": [{"headings_0": {"content": "The ones that did not develop had not prioritized the management of the street", "page": 246, "level": 2}}, {"headings_1": {"content": "3) Consequently, the MoGLSD and the other stakeholders cannot effectively", "page": 246, "level": 2}}, [{"headings_0": {"content": "The ones that did not develop had not prioritized the management of the street", "page": 246, "level": 2}}, {"headings_1": {"content": "3) Consequently, the MoGLSD and the other stakeholders cannot effectively", "page": 246, "level": 2}}]], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Governments and City Authorities. The rounding of street children currently time", "metadata": {"headings": [{"headings_0": {"content": "Governments and City Authorities. The rounding of street children currently time", "page": 246, "level": 2}}, {"headings_1": {"content": "The ones that did not develop had not prioritized the management of the street", "page": 246, "level": 2}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and again, at best can be described as reactionary as opposed to being concerted, which has seen the numbers of street children rising by the day.", "metadata": {"headings": [{"headings_0": {"content": "Governments and City Authorities. The rounding of street children currently time", "page": 246, "level": 2}}, {"headings_1": {"content": "The ones that did not develop had not prioritized the management of the street", "page": 246, "level": 2}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5. The MoGLSD and its partners did not adequately undertake major activities of", "metadata": {"headings": [{"headings_0": {"content": "Governments and City Authorities. The rounding of street children currently time", "page": 246, "level": 2}}, {"headings_1": {"content": "The ones that did not develop had not prioritized the management of the street", "page": 246, "level": 2}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Governments and City Authorities. The rounding of street children currently time", "page": 246, "level": 2}}, {"headings_1": {"content": "The ones that did not develop had not prioritized the management of the street", "page": 246, "level": 2}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "withdrawal of children from the Streets; rehabilitation at transit centres; and", "metadata": {"headings": [{"headings_0": {"content": "withdrawal of children from the Streets; rehabilitation at transit centres; and", "page": 246, "level": 2}}, {"headings_1": {"content": "Governments and City Authorities. The rounding of street children currently time", "page": 246, "level": 2}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "resettlement & reintegration to the families and communities. In the FY 2020/21,", "metadata": {"headings": [{"headings_0": {"content": "withdrawal of children from the Streets; rehabilitation at transit centres; and", "page": 246, "level": 2}}, {"headings_1": {"content": "Governments and City Authorities. The rounding of street children currently time", "page": 246, "level": 2}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "its performance was only 35%, dropped to 32% in the FY 2021/22 and then to 30% in the FY 2022/23. This was non prioritization of street child activities", "metadata": {"headings": [{"headings_0": {"content": "its performance was only 35%, dropped to 32% in the FY 2021/22 and then to 30% in the FY 2022/23. This was non prioritization of street child activities", "page": 246, "level": 4}}, {"headings_1": {"content": "withdrawal of children from the Streets; rehabilitation at transit centres; and", "page": 246, "level": 2}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "manifested in budget cuts and staffing shortages. \n246", "metadata": {"headings": [{"headings_0": {"content": "its performance was only 35%, dropped to 32% in the FY 2021/22 and then to 30% in the FY 2022/23. This was non prioritization of street child activities", "page": 246, "level": 4}}, {"headings_1": {"content": "withdrawal of children from the Streets; rehabilitation at transit centres; and", "page": 246, "level": 2}}, [{"headings_0": {"content": "its performance was only 35%, dropped to 32% in the FY 2021/22 and then to 30% in the FY 2022/23. This was non prioritization of street child activities", "page": 246, "level": 4}}, {"headings_1": {"content": "withdrawal of children from the Streets; rehabilitation at transit centres; and", "page": 246, "level": 2}}]], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6. The funding for street children activities in MoGLSD was UGX 78.5 M in FY", "metadata": {"headings": [{"headings_0": {"content": "its performance was only 35%, dropped to 32% in the FY 2021/22 and then to 30% in the FY 2022/23. This was non prioritization of street child activities", "page": 246, "level": 4}}, {"headings_1": {"content": "withdrawal of children from the Streets; rehabilitation at transit centres; and", "page": 246, "level": 2}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "its performance was only 35%, dropped to 32% in the FY 2021/22 and then to 30% in the FY 2022/23. This was non prioritization of street child activities", "page": 246, "level": 4}}, {"headings_1": {"content": "withdrawal of children from the Streets; rehabilitation at transit centres; and", "page": 246, "level": 2}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2020/21, UGX.100 M in the FY 2021/22 and UGX.120 M in FY 2022/23. To expound the funding challenge, in the FY 23/24 (though out of scope but more current) the", "metadata": {"headings": [{"headings_0": {"content": "2020/21, UGX.100 M in the FY 2021/22 and UGX.120 M in FY 2022/23. To expound the funding challenge, in the FY 23/24 (though out of scope but more current) the", "page": 247, "level": 4}}, {"headings_1": {"content": "its performance was only 35%, dropped to 32% in the FY 2021/22 and then to 30% in the FY 2022/23. This was non prioritization of street child activities", "page": 246, "level": 4}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MoGLSD was appropriated UGX.24 M by Parliament. The funding shortages in the Department of Youth and Children Affairs (MoGLSD) was 52%, KCCA was 60%", "metadata": {"headings": [{"headings_0": {"content": "2020/21, UGX.100 M in the FY 2021/22 and UGX.120 M in FY 2022/23. To expound the funding challenge, in the FY 23/24 (though out of scope but more current) the", "page": 247, "level": 4}}, {"headings_1": {"content": "its performance was only 35%, dropped to 32% in the FY 2021/22 and then to 30% in the FY 2022/23. This was non prioritization of street child activities", "page": 246, "level": 4}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and the other 5 cities and DLG selected the gap ranged from 70% - 80%.", "metadata": {"headings": [{"headings_0": {"content": "and the other 5 cities and DLG selected the gap ranged from 70% - 80%.", "page": 247, "level": 2}}, {"headings_1": {"content": "2020/21, UGX.100 M in the FY 2021/22 and UGX.120 M in FY 2022/23. To expound the funding challenge, in the FY 23/24 (though out of scope but more current) the", "page": 247, "level": 4}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "and the other 5 cities and DLG selected the gap ranged from 70% - 80%.", "page": 247, "level": 2}}, {"headings_1": {"content": "2020/21, UGX.100 M in the FY 2021/22 and UGX.120 M in FY 2022/23. To expound the funding challenge, in the FY 23/24 (though out of scope but more current) the", "page": 247, "level": 4}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "7. Kobulin Youth Skills Centre, in Napak District, the main transit centre in rehabilitation faces challenges. The facility, which was not primarily created as a rehabilitation centre, has limited accommodation capacity, inadequate sanitation facilities, no fence (the chain-link collapsed in 2021). In addition, the psychosocial support and instructors/ trainers in vocational skills are inadequate, besides the budget constraints.", "metadata": {"headings": [{"headings_0": {"content": "and the other 5 cities and DLG selected the gap ranged from 70% - 80%.", "page": 247, "level": 2}}, {"headings_1": {"content": "2020/21, UGX.100 M in the FY 2021/22 and UGX.120 M in FY 2022/23. To expound the funding challenge, in the FY 23/24 (though out of scope but more current) the", "page": 247, "level": 4}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "8. MoGLSD did not undertake field monitoring visits regarding street children because", "metadata": {"headings": [{"headings_0": {"content": "and the other 5 cities and DLG selected the gap ranged from 70% - 80%.", "page": 247, "level": 2}}, {"headings_1": {"content": "2020/21, UGX.100 M in the FY 2021/22 and UGX.120 M in FY 2022/23. To expound the funding challenge, in the FY 23/24 (though out of scope but more current) the", "page": 247, "level": 4}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "and the other 5 cities and DLG selected the gap ranged from 70% - 80%.", "page": 247, "level": 2}}, {"headings_1": {"content": "2020/21, UGX.100 M in the FY 2021/22 and UGX.120 M in FY 2022/23. To expound the funding challenge, in the FY 23/24 (though out of scope but more current) the", "page": 247, "level": 4}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "it focused its attention on rehabilitation of street children at Kobulin Youth Skilling", "metadata": {"headings": [{"headings_0": {"content": "it focused its attention on rehabilitation of street children at Kobulin Youth Skilling", "page": 247, "level": 2}}, {"headings_1": {"content": "and the other 5 cities and DLG selected the gap ranged from 70% - 80%.", "page": 247, "level": 2}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Training Centre. This was due to limited funding to operationalize child well-being committees to coordinate all actors and establish an effective data collection mechanism.", "metadata": {"headings": [{"headings_0": {"content": "it focused its attention on rehabilitation of street children at Kobulin Youth Skilling", "page": 247, "level": 2}}, {"headings_1": {"content": "and the other 5 cities and DLG selected the gap ranged from 70% - 80%.", "page": 247, "level": 2}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "9. The department of Youth and Children Affairs does not perform the coordination role of other stakeholders due to lack of funding.", "metadata": {"headings": [{"headings_0": {"content": "it focused its attention on rehabilitation of street children at Kobulin Youth Skilling", "page": 247, "level": 2}}, {"headings_1": {"content": "and the other 5 cities and DLG selected the gap ranged from 70% - 80%.", "page": 247, "level": 2}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "it focused its attention on rehabilitation of street children at Kobulin Youth Skilling", "page": 247, "level": 2}}, {"headings_1": {"content": "and the other 5 cities and DLG selected the gap ranged from 70% - 80%.", "page": 247, "level": 2}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "10) Despite the government programs, interviews with District/City Probation Officers", "metadata": {"headings": [{"headings_0": {"content": "10) Despite the government programs, interviews with District/City Probation Officers", "page": 247, "level": 2}}, {"headings_1": {"content": "it focused its attention on rehabilitation of street children at Kobulin Youth Skilling", "page": 247, "level": 2}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "revealed that the street children numbers have kept increasing over the years, meaning the pull and push factors were not effective. All five cities and 1 DLG of", "metadata": {"headings": [{"headings_0": {"content": "10) Despite the government programs, interviews with District/City Probation Officers", "page": 247, "level": 2}}, {"headings_1": {"content": "it focused its attention on rehabilitation of street children at Kobulin Youth Skilling", "page": 247, "level": 2}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Moroto showed an increase of street children, over the three years of study.", "metadata": {"headings": [{"headings_0": {"content": "Moroto showed an increase of street children, over the three years of study.", "page": 247, "level": 2}}, {"headings_1": {"content": "10) Despite the government programs, interviews with District/City Probation Officers", "page": 247, "level": 2}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "KEY AUDIT RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 247, "level": 5}}, {"headings_1": {"content": "Moroto showed an increase of street children, over the three years of study.", "page": 247, "level": 2}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the MoGLSD to;", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 247, "level": 5}}, {"headings_1": {"content": "Moroto showed an increase of street children, over the three years of study.", "page": 247, "level": 2}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 247, "level": 5}}, {"headings_1": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 247, "level": 5}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Engage the relevant stakeholders to consider revisiting the technical guidance", "metadata": {"headings": [{"headings_0": {"content": "Engage the relevant stakeholders to consider revisiting the technical guidance", "page": 247, "level": 2}}, {"headings_1": {"content": "(i)", "page": 247, "level": 5}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "earlier received, leading to the development of appropriate regulations and guidelines on street children phenomenon to enable proper enforcement of the Children\u2019s Act.", "metadata": {"headings": [{"headings_0": {"content": "Engage the relevant stakeholders to consider revisiting the technical guidance", "page": 247, "level": 2}}, {"headings_1": {"content": "(i)", "page": 247, "level": 5}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 247, "level": 5}}, {"headings_1": {"content": "Engage the relevant stakeholders to consider revisiting the technical guidance", "page": 247, "level": 2}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Engage all relevant stakeholders advocating for multipronged and concerted effort to combat the street children phenomenon. Strengthen the compliance and", "metadata": {"headings": [{"headings_0": {"content": "Engage all relevant stakeholders advocating for multipronged and concerted effort to combat the street children phenomenon. Strengthen the compliance and", "page": 247, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 247, "level": 5}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implementation of existing regulatory framework, through sustained surveillance, monitoring and supervision which will make the streets unattractive to the children and the traffickers.", "metadata": {"headings": [{"headings_0": {"content": "Engage all relevant stakeholders advocating for multipronged and concerted effort to combat the street children phenomenon. Strengthen the compliance and", "page": 247, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 247, "level": 5}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii) Consider developing guidelines on street children phenomenon, detailing best", "metadata": {"headings": [{"headings_0": {"content": "(iii) Consider developing guidelines on street children phenomenon, detailing best", "page": 247, "level": 2}}, {"headings_1": {"content": "Engage all relevant stakeholders advocating for multipronged and concerted effort to combat the street children phenomenon. Strengthen the compliance and", "page": 247, "level": 4}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "practices and providing additional clarity on the implementation of initiatives geared towards addressing the street children phenomenon. \n247 \n(iv) Encourage the other Local Governments and City Authorities to prioritise the development of bye-laws and ordinances to address the phenomenon of street", "metadata": {"headings": [{"headings_0": {"content": "(iii) Consider developing guidelines on street children phenomenon, detailing best", "page": 247, "level": 2}}, {"headings_1": {"content": "Engage all relevant stakeholders advocating for multipronged and concerted effort to combat the street children phenomenon. Strengthen the compliance and", "page": 247, "level": 4}}, [{"headings_0": {"content": "(iii) Consider developing guidelines on street children phenomenon, detailing best", "page": 247, "level": 2}}, {"headings_1": {"content": "Engage all relevant stakeholders advocating for multipronged and concerted effort to combat the street children phenomenon. Strengthen the compliance and", "page": 247, "level": 4}}], [{"headings_0": {"content": "(iii) Consider developing guidelines on street children phenomenon, detailing best", "page": 247, "level": 2}}, {"headings_1": {"content": "Engage all relevant stakeholders advocating for multipronged and concerted effort to combat the street children phenomenon. Strengthen the compliance and", "page": 247, "level": 4}}]], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "children in their respective localities. The MoGLSD should offer technical support and guidance to such Local Governments and City Authorities during the", "metadata": {"headings": [{"headings_0": {"content": "children in their respective localities. The MoGLSD should offer technical support and guidance to such Local Governments and City Authorities during the", "page": 248, "level": 4}}, {"headings_1": {"content": "(iii) Consider developing guidelines on street children phenomenon, detailing best", "page": 247, "level": 2}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "development of bye-laws and ordinances.", "metadata": {"headings": [{"headings_0": {"content": "children in their respective localities. The MoGLSD should offer technical support and guidance to such Local Governments and City Authorities during the", "page": 248, "level": 4}}, {"headings_1": {"content": "(iii) Consider developing guidelines on street children phenomenon, detailing best", "page": 247, "level": 2}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 248, "level": 5}}, {"headings_1": {"content": "children in their respective localities. The MoGLSD should offer technical support and guidance to such Local Governments and City Authorities during the", "page": 248, "level": 4}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Advised the Local Governments and City Authorities to ensure during drafting,", "metadata": {"headings": [{"headings_0": {"content": "Advised the Local Governments and City Authorities to ensure during drafting,", "page": 248, "level": 2}}, {"headings_1": {"content": "(v)", "page": 248, "level": 5}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "enactment and implementation of bye-laws and ordinances that the communities and leaders are engaged and adequately sensitized to ensure acceptability leading to better enforcement.", "metadata": {"headings": [{"headings_0": {"content": "Advised the Local Governments and City Authorities to ensure during drafting,", "page": 248, "level": 2}}, {"headings_1": {"content": "(v)", "page": 248, "level": 5}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 248, "level": 5}}, {"headings_1": {"content": "Advised the Local Governments and City Authorities to ensure during drafting,", "page": 248, "level": 2}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Advise KCCA and Kasese District which have already enacted an ordinance and bye law respectively, to sensitize communities and leaders leading to acceptability and thus better enforcement. The prosecutions by KCCA should be publicised to deter others from becoming child offenders. \n(vii) Continues engaging and sensitizing all relevant stakeholders on the need to prioritise the street child phenomenon so that adequate funding is provided, to;", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 248, "level": 5}}, {"headings_1": {"content": "Advised the Local Governments and City Authorities to ensure during drafting,", "page": 248, "level": 2}}, [{"headings_0": {"content": "(vi)", "page": 248, "level": 5}}, {"headings_1": {"content": "Advised the Local Governments and City Authorities to ensure during drafting,", "page": 248, "level": 2}}]], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "page": 248, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 248, "level": 5}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "etc. blended with entrepreneurship skills, so that the withdrawn children get engaged in income generating activities.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "page": 248, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 248, "level": 5}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Avail start-up tools and support to ensure that the children transit to income generating activities which dissuades them from going back to the streets, instead of being \u201cpicked, trained and abandoned\u201d.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "page": 248, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 248, "level": 5}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "page": 248, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 248, "level": 5}}, [{"headings_0": {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "page": 248, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 248, "level": 5}}]], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Follow-up the reintegrated children to ensure that they are aren\u2019t getting back to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "page": 248, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 248, "level": 5}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "the streets. This requires research to be undertaken and the establishment of a", "metadata": {"headings": [{"headings_0": {"content": "the streets. This requires research to be undertaken and the establishment of a", "page": 248, "level": 2}}, {"headings_1": {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "page": 248, "level": 2}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "database that can aid follow-up. \n(viii) Engage the Ministry of Public Service to consider lifting the moratorium on the recruitment of staff so that additional staff are enlisted to implement activities of elimination of street children from cities and urban centres. In the meantime,", "metadata": {"headings": [{"headings_0": {"content": "the streets. This requires research to be undertaken and the establishment of a", "page": 248, "level": 2}}, {"headings_1": {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "page": 248, "level": 2}}, [{"headings_0": {"content": "the streets. This requires research to be undertaken and the establishment of a", "page": 248, "level": 2}}, {"headings_1": {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "page": 248, "level": 2}}]], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "continue lobbying the partners to support the employment of social Welfare Officers at LLG and training of para social workers to bridge the community", "metadata": {"headings": [{"headings_0": {"content": "continue lobbying the partners to support the employment of social Welfare Officers at LLG and training of para social workers to bridge the community", "page": 248, "level": 4}}, {"headings_1": {"content": "the streets. This requires research to be undertaken and the establishment of a", "page": 248, "level": 2}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "development officers staffing gaps.", "metadata": {"headings": [{"headings_0": {"content": "continue lobbying the partners to support the employment of social Welfare Officers at LLG and training of para social workers to bridge the community", "page": 248, "level": 4}}, {"headings_1": {"content": "the streets. This requires research to be undertaken and the establishment of a", "page": 248, "level": 2}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ix)", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 248, "level": 5}}, {"headings_1": {"content": "continue lobbying the partners to support the employment of social Welfare Officers at LLG and training of para social workers to bridge the community", "page": 248, "level": 4}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Engage and lobby stakeholders for funding and other support for establishment", "metadata": {"headings": [{"headings_0": {"content": "Engage and lobby stakeholders for funding and other support for establishment", "page": 248, "level": 2}}, {"headings_1": {"content": "(ix)", "page": 248, "level": 5}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of rehabilitation centres specifically meant for the street children. These can be regional, and the establishment can be done in a phased manner, given the capital outlay that may be required.", "metadata": {"headings": [{"headings_0": {"content": "Engage and lobby stakeholders for funding and other support for establishment", "page": 248, "level": 2}}, {"headings_1": {"content": "(ix)", "page": 248, "level": 5}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(x)", "metadata": {"headings": [{"headings_0": {"content": "(x)", "page": 248, "level": 5}}, {"headings_1": {"content": "Engage and lobby stakeholders for funding and other support for establishment", "page": 248, "level": 2}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure that it follows up with the stakeholders so that the Cabinet directive on", "metadata": {"headings": [{"headings_0": {"content": "Ensure that it follows up with the stakeholders so that the Cabinet directive on", "page": 248, "level": 2}}, {"headings_1": {"content": "(x)", "page": 248, "level": 5}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "funding is actioned, leading to provision of additional funding for a facelift of", "metadata": {"headings": [{"headings_0": {"content": "Ensure that it follows up with the stakeholders so that the Cabinet directive on", "page": 248, "level": 2}}, {"headings_1": {"content": "(x)", "page": 248, "level": 5}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Kobulin Youth Skills Training Centre.", "metadata": {"headings": [{"headings_0": {"content": "Kobulin Youth Skills Training Centre.", "page": 248, "level": 2}}, {"headings_1": {"content": "Ensure that it follows up with the stakeholders so that the Cabinet directive on", "page": 248, "level": 2}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "248", "metadata": {"headings": [{"headings_0": {"content": "Kobulin Youth Skills Training Centre.", "page": 248, "level": 2}}, {"headings_1": {"content": "Ensure that it follows up with the stakeholders so that the Cabinet directive on", "page": 248, "level": 2}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xi)", "metadata": {"headings": [{"headings_0": {"content": "(xi)", "page": 249, "level": 5}}, {"headings_1": {"content": "Kobulin Youth Skills Training Centre.", "page": 248, "level": 2}}], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure continuous sensitisation of parents and communities at the epicentres on", "metadata": {"headings": [{"headings_0": {"content": "Ensure continuous sensitisation of parents and communities at the epicentres on", "page": 249, "level": 2}}, {"headings_1": {"content": "(xi)", "page": 249, "level": 5}}], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "child rights coupled with the provision of livelihood alternatives to reduce the vice of parents using children as a source of livelihood.", "metadata": {"headings": [{"headings_0": {"content": "Ensure continuous sensitisation of parents and communities at the epicentres on", "page": 249, "level": 2}}, {"headings_1": {"content": "(xi)", "page": 249, "level": 5}}], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xii)", "metadata": {"headings": [{"headings_0": {"content": "(xii)", "page": 249, "level": 5}}, {"headings_1": {"content": "Ensure continuous sensitisation of parents and communities at the epicentres on", "page": 249, "level": 2}}], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Prioritise and establish a monitoring strategy that takes stock of past intervention and lessons learnt to inform future government interventions on street children. This should be augmented by undertaking periodic research on matters of street children to inform future interventions.", "metadata": {"headings": [{"headings_0": {"content": "(xii)", "page": 249, "level": 5}}, {"headings_1": {"content": "Ensure continuous sensitisation of parents and communities at the epicentres on", "page": 249, "level": 2}}], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xiii) Operationalise the child well-being committees to coordinate all actors and", "metadata": {"headings": [{"headings_0": {"content": "(xiii) Operationalise the child well-being committees to coordinate all actors and", "page": 249, "level": 2}}, {"headings_1": {"content": "(xii)", "page": 249, "level": 5}}], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "establish an effective data collection and analysis mechanism.", "metadata": {"headings": [{"headings_0": {"content": "(xiii) Operationalise the child well-being committees to coordinate all actors and", "page": 249, "level": 2}}, {"headings_1": {"content": "(xii)", "page": 249, "level": 5}}], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xiv) Undertake evaluation whose results should inform the improvement strategies to", "metadata": {"headings": [{"headings_0": {"content": "(xiv) Undertake evaluation whose results should inform the improvement strategies to", "page": 249, "level": 2}}, {"headings_1": {"content": "(xiii) Operationalise the child well-being committees to coordinate all actors and", "page": 249, "level": 2}}], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "be able to effectively manage/handle the street children phenomenon in the country.", "metadata": {"headings": [{"headings_0": {"content": "(xiv) Undertake evaluation whose results should inform the improvement strategies to", "page": 249, "level": 2}}, {"headings_1": {"content": "(xiii) Operationalise the child well-being committees to coordinate all actors and", "page": 249, "level": 2}}], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xv) Prioritise and allocate funds for coordinating government entities involved in", "metadata": {"headings": [{"headings_0": {"content": "(xv) Prioritise and allocate funds for coordinating government entities involved in", "page": 249, "level": 2}}, {"headings_1": {"content": "(xiv) Undertake evaluation whose results should inform the improvement strategies to", "page": 249, "level": 2}}], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implementation of street children activities so as to harmonize the different roles to avoid duplication and wastage of resources. \n(xvi) Consider designing and implementing programs targeting improvement of livelihood of families in most affected street children areas, and specifically target the street children returnees. \n(xvii) Intensify surveillance on the known routes and sensitise all the security operatives to ensure that children without caretakers are identified and removed from buses to stop them reaching the cities/urban centres. There should be sustained and regular surveillances on the major routes to curtail the trafficking of children. \n(xviii) Infiltrate the racket of child trafficking, the MoGLSD and other agencies like KCCA", "metadata": {"headings": [{"headings_0": {"content": "(xv) Prioritise and allocate funds for coordinating government entities involved in", "page": 249, "level": 2}}, {"headings_1": {"content": "(xiv) Undertake evaluation whose results should inform the improvement strategies to", "page": 249, "level": 2}}, [{"headings_0": {"content": "(xv) Prioritise and allocate funds for coordinating government entities involved in", "page": 249, "level": 2}}, {"headings_1": {"content": "(xiv) Undertake evaluation whose results should inform the improvement strategies to", "page": 249, "level": 2}}], [{"headings_0": {"content": "(xv) Prioritise and allocate funds for coordinating government entities involved in", "page": 249, "level": 2}}, {"headings_1": {"content": "(xiv) Undertake evaluation whose results should inform the improvement strategies to", "page": 249, "level": 2}}], [{"headings_0": {"content": "(xv) Prioritise and allocate funds for coordinating government entities involved in", "page": 249, "level": 2}}, {"headings_1": {"content": "(xiv) Undertake evaluation whose results should inform the improvement strategies to", "page": 249, "level": 2}}]], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and Napak District should develop stringent measures to deal with the vice right away from the family and Community levels, including arresting and prosecuting", "metadata": {"headings": [{"headings_0": {"content": "and Napak District should develop stringent measures to deal with the vice right away from the family and Community levels, including arresting and prosecuting", "page": 249, "level": 4}}, {"headings_1": {"content": "(xv) Prioritise and allocate funds for coordinating government entities involved in", "page": 249, "level": 2}}], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "parents and agents of child trafficking and the demolition of illegal shelters harbouring street children. \n(xix) Invest in research and data collection on street children by carrying out comprehensive assessment of every street child and creating a database in order to make informed strategic decisions regarding the phenomenon.", "metadata": {"headings": [{"headings_0": {"content": "and Napak District should develop stringent measures to deal with the vice right away from the family and Community levels, including arresting and prosecuting", "page": 249, "level": 4}}, {"headings_1": {"content": "(xv) Prioritise and allocate funds for coordinating government entities involved in", "page": 249, "level": 2}}, [{"headings_0": {"content": "and Napak District should develop stringent measures to deal with the vice right away from the family and Community levels, including arresting and prosecuting", "page": 249, "level": 4}}, {"headings_1": {"content": "(xv) Prioritise and allocate funds for coordinating government entities involved in", "page": 249, "level": 2}}]], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xx)", "metadata": {"headings": [{"headings_0": {"content": "(xx)", "page": 249, "level": 5}}, {"headings_1": {"content": "and Napak District should develop stringent measures to deal with the vice right away from the family and Community levels, including arresting and prosecuting", "page": 249, "level": 4}}], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Liaise with other agencies to ensure that they plan, budget and fund the activities", "metadata": {"headings": [{"headings_0": {"content": "Liaise with other agencies to ensure that they plan, budget and fund the activities", "page": 249, "level": 2}}, {"headings_1": {"content": "(xx)", "page": 249, "level": 5}}], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "related to street children phenomenon as well as sensitisation of families and communities on dangers of children running away from home to the streets. \n(xxi) Create awareness and build capacity of the Local governments so that they can execute their mandate as protecting children. \n249 \n(xxii) Develop effective short, medium, and long-term policies and Strategies to deal with low enrolment rate, school drop-outs of street children, and developing street children oriented literacy education curriculums.", "metadata": {"headings": [{"headings_0": {"content": "Liaise with other agencies to ensure that they plan, budget and fund the activities", "page": 249, "level": 2}}, {"headings_1": {"content": "(xx)", "page": 249, "level": 5}}, [{"headings_0": {"content": "Liaise with other agencies to ensure that they plan, budget and fund the activities", "page": 249, "level": 2}}, {"headings_1": {"content": "(xx)", "page": 249, "level": 5}}], [{"headings_0": {"content": "Liaise with other agencies to ensure that they plan, budget and fund the activities", "page": 249, "level": 2}}, {"headings_1": {"content": "(xx)", "page": 249, "level": 5}}], [{"headings_0": {"content": "Liaise with other agencies to ensure that they plan, budget and fund the activities", "page": 249, "level": 2}}, {"headings_1": {"content": "(xx)", "page": 249, "level": 5}}]], "page": 249, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION", "metadata": {"headings": [{"headings_0": {"content": "OVERALL AUDIT CONCLUSION", "page": 250, "level": 5}}, {"headings_1": {"content": "Liaise with other agencies to ensure that they plan, budget and fund the activities", "page": 249, "level": 2}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The increasing number of street children in Kampala and other town/ urban areas is", "metadata": {"headings": [{"headings_0": {"content": "The increasing number of street children in Kampala and other town/ urban areas is", "page": 250, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 250, "level": 5}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "socially unacceptable, pointing to breakdown of traditional system but also presents a major social problem including begging on the street (public nuisance), causing insecurity to people and property. As a country we are losing useful and productive citizens to the street.", "metadata": {"headings": [{"headings_0": {"content": "The increasing number of street children in Kampala and other town/ urban areas is", "page": 250, "level": 2}}, {"headings_1": {"content": "OVERALL AUDIT CONCLUSION", "page": 250, "level": 5}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "While, the MoGLSD and the other stakeholders are trying to ensure that the street children phenomenon is reduced in Uganda within the existing legal framework, there are still", "metadata": {"headings": [{"headings_0": {"content": "While, the MoGLSD and the other stakeholders are trying to ensure that the street children phenomenon is reduced in Uganda within the existing legal framework, there are still", "page": 250, "level": 4}}, {"headings_1": {"content": "The increasing number of street children in Kampala and other town/ urban areas is", "page": 250, "level": 2}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "weaknesses in enforcement of the laws, funding challenges and weaknesses in", "metadata": {"headings": [{"headings_0": {"content": "While, the MoGLSD and the other stakeholders are trying to ensure that the street children phenomenon is reduced in Uganda within the existing legal framework, there are still", "page": 250, "level": 4}}, {"headings_1": {"content": "The increasing number of street children in Kampala and other town/ urban areas is", "page": 250, "level": 2}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "rehabilitation and resettlement. The Government needs to prioritize and adequately fund", "metadata": {"headings": [{"headings_0": {"content": "rehabilitation and resettlement. The Government needs to prioritize and adequately fund", "page": 250, "level": 2}}, {"headings_1": {"content": "While, the MoGLSD and the other stakeholders are trying to ensure that the street children phenomenon is reduced in Uganda within the existing legal framework, there are still", "page": 250, "level": 4}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and have concerted and sustained efforts by all key stakeholders who handle street", "metadata": {"headings": [{"headings_0": {"content": "rehabilitation and resettlement. The Government needs to prioritize and adequately fund", "page": 250, "level": 2}}, {"headings_1": {"content": "While, the MoGLSD and the other stakeholders are trying to ensure that the street children phenomenon is reduced in Uganda within the existing legal framework, there are still", "page": 250, "level": 4}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "children activities, as opposed to being reactionary. Implementing these recommended", "metadata": {"headings": [{"headings_0": {"content": "children activities, as opposed to being reactionary. Implementing these recommended", "page": 250, "level": 2}}, {"headings_1": {"content": "rehabilitation and resettlement. The Government needs to prioritize and adequately fund", "page": 250, "level": 2}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "will contribute to the effectiveness of initiatives in the reduction or elimination of street children in Uganda. \n4.2", "metadata": {"headings": [{"headings_0": {"content": "children activities, as opposed to being reactionary. Implementing these recommended", "page": 250, "level": 2}}, {"headings_1": {"content": "rehabilitation and resettlement. The Government needs to prioritize and adequately fund", "page": 250, "level": 2}}, [{"headings_0": {"content": "children activities, as opposed to being reactionary. Implementing these recommended", "page": 250, "level": 2}}, {"headings_1": {"content": "rehabilitation and resettlement. The Government needs to prioritize and adequately fund", "page": 250, "level": 2}}]], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "A REPORT OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA PUBLIC FINANCIAL MANAGEMENT SYSTEM FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "A REPORT OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA PUBLIC FINANCIAL MANAGEMENT SYSTEM FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "page": 250, "level": 5}}, {"headings_1": {"content": "children activities, as opposed to being reactionary. Implementing these recommended", "page": 250, "level": 2}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A sound Public Financial Management (PFM) is critical for service delivery to the citizenry", "metadata": {"headings": [{"headings_0": {"content": "A sound Public Financial Management (PFM) is critical for service delivery to the citizenry", "page": 250, "level": 2}}, {"headings_1": {"content": "A REPORT OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA PUBLIC FINANCIAL MANAGEMENT SYSTEM FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "page": 250, "level": 5}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "as it enables the country to mobilize revenue, allocate public funds, undertake public spending, account for funds and audit results based on a set of rules, laws, systems and processes used by sovereign nations.", "metadata": {"headings": [{"headings_0": {"content": "A sound Public Financial Management (PFM) is critical for service delivery to the citizenry", "page": 250, "level": 2}}, {"headings_1": {"content": "A REPORT OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA PUBLIC FINANCIAL MANAGEMENT SYSTEM FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "page": 250, "level": 5}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In Uganda the Public Finance Management Act (PFMA), 2015 provides for the legal and regulatory framework for the management of: Macroeconomic and Fiscal Policies; Budget", "metadata": {"headings": [{"headings_0": {"content": "In Uganda the Public Finance Management Act (PFMA), 2015 provides for the legal and regulatory framework for the management of: Macroeconomic and Fiscal Policies; Budget", "page": 250, "level": 4}}, {"headings_1": {"content": "A sound Public Financial Management (PFM) is critical for service delivery to the citizenry", "page": 250, "level": 2}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Preparation and Approval; Contingencies Fund; Cash and Asset Management; Public Debt, Grants and Guarantees Management and Petroleum Revenue Management. Accordingly, a number of Public Financial Management (PFM) reforms have been undertaken and", "metadata": {"headings": [{"headings_0": {"content": "In Uganda the Public Finance Management Act (PFMA), 2015 provides for the legal and regulatory framework for the management of: Macroeconomic and Fiscal Policies; Budget", "page": 250, "level": 4}}, {"headings_1": {"content": "A sound Public Financial Management (PFM) is critical for service delivery to the citizenry", "page": 250, "level": 2}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "others currently ongoing throughout Government aimed at strengthening the financial", "metadata": {"headings": [{"headings_0": {"content": "others currently ongoing throughout Government aimed at strengthening the financial", "page": 250, "level": 2}}, {"headings_1": {"content": "In Uganda the Public Finance Management Act (PFMA), 2015 provides for the legal and regulatory framework for the management of: Macroeconomic and Fiscal Policies; Budget", "page": 250, "level": 4}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "management function in Government.", "metadata": {"headings": [{"headings_0": {"content": "others currently ongoing throughout Government aimed at strengthening the financial", "page": 250, "level": 2}}, {"headings_1": {"content": "In Uganda the Public Finance Management Act (PFMA), 2015 provides for the legal and regulatory framework for the management of: Macroeconomic and Fiscal Policies; Budget", "page": 250, "level": 4}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Over the years, I have been making important observations at individual entity level during thematic audit of budget performance on annual basis. Some of the observations", "metadata": {"headings": [{"headings_0": {"content": "Over the years, I have been making important observations at individual entity level during thematic audit of budget performance on annual basis. Some of the observations", "page": 250, "level": 4}}, {"headings_1": {"content": "others currently ongoing throughout Government aimed at strengthening the financial", "page": 250, "level": 2}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "included; failure to budget for activities, diversions/mischarges, underperformance of revenues, implementation of off-budget activities, non-quantified outputs, under absorption, partial and non-implementation of activities, and low levels of service delivery", "metadata": {"headings": [{"headings_0": {"content": "Over the years, I have been making important observations at individual entity level during thematic audit of budget performance on annual basis. Some of the observations", "page": 250, "level": 4}}, {"headings_1": {"content": "others currently ongoing throughout Government aimed at strengthening the financial", "page": 250, "level": 2}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "among others. This provided audit feedback at entity level. However, there was a need to assess the systematic performance of Government as a whole.", "metadata": {"headings": [{"headings_0": {"content": "among others. This provided audit feedback at entity level. However, there was a need to assess the systematic performance of Government as a whole.", "page": 250, "level": 4}}, {"headings_1": {"content": "Over the years, I have been making important observations at individual entity level during thematic audit of budget performance on annual basis. Some of the observations", "page": 250, "level": 4}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "As a result, six (06) entities were considered for PFM Audit to identify any systemic", "metadata": {"headings": [{"headings_0": {"content": "As a result, six (06) entities were considered for PFM Audit to identify any systemic", "page": 250, "level": 2}}, {"headings_1": {"content": "among others. This provided audit feedback at entity level. However, there was a need to assess the systematic performance of Government as a whole.", "page": 250, "level": 4}}], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "performance problems and their underlying root causes to facilitate making evidence \n250", "metadata": {"headings": [{"headings_0": {"content": "As a result, six (06) entities were considered for PFM Audit to identify any systemic", "page": 250, "level": 2}}, {"headings_1": {"content": "among others. This provided audit feedback at entity level. However, there was a need to assess the systematic performance of Government as a whole.", "page": 250, "level": 4}}, [{"headings_0": {"content": "As a result, six (06) entities were considered for PFM Audit to identify any systemic", "page": 250, "level": 2}}, {"headings_1": {"content": "among others. This provided audit feedback at entity level. However, there was a need to assess the systematic performance of Government as a whole.", "page": 250, "level": 4}}]], "page": 250, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "based recommendations for corrective action. The selected entities include; The Ministry of Finance, Planning and Economic Development (MoFPED), Uganda Revenue Authority", "metadata": {"headings": [{"headings_0": {"content": "based recommendations for corrective action. The selected entities include; The Ministry of Finance, Planning and Economic Development (MoFPED), Uganda Revenue Authority", "page": 251, "level": 4}}, {"headings_1": {"content": "As a result, six (06) entities were considered for PFM Audit to identify any systemic", "page": 250, "level": 2}}], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(URA), Parliament, Ministry of Works and Transport (MoWT), Ministry of Water and Environment (MoWE) and Ministry of Health (MoH);", "metadata": {"headings": [{"headings_0": {"content": "based recommendations for corrective action. The selected entities include; The Ministry of Finance, Planning and Economic Development (MoFPED), Uganda Revenue Authority", "page": 251, "level": 4}}, {"headings_1": {"content": "As a result, six (06) entities were considered for PFM Audit to identify any systemic", "page": 250, "level": 2}}], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Audit objective", "metadata": {"headings": [{"headings_0": {"content": "Audit objective", "page": 251, "level": 5}}, {"headings_1": {"content": "based recommendations for corrective action. The selected entities include; The Ministry of Finance, Planning and Economic Development (MoFPED), Uganda Revenue Authority", "page": 251, "level": 4}}], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The overall objective of the PFM audit was to assess the effectiveness of the", "metadata": {"headings": [{"headings_0": {"content": "The overall objective of the PFM audit was to assess the effectiveness of the", "page": 251, "level": 2}}, {"headings_1": {"content": "Audit objective", "page": 251, "level": 5}}], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implementation of Public Financial Management System along the whole budget cycle for the financial year 2022/2023. \nThe assessment was undertaken on the following five (05) key PFM Processes:", "metadata": {"headings": [{"headings_0": {"content": "The overall objective of the PFM audit was to assess the effectiveness of the", "page": 251, "level": 2}}, {"headings_1": {"content": "Audit objective", "page": 251, "level": 5}}, [{"headings_0": {"content": "The overall objective of the PFM audit was to assess the effectiveness of the", "page": 251, "level": 2}}, {"headings_1": {"content": "Audit objective", "page": 251, "level": 5}}]], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 251, "level": 5}}, {"headings_1": {"content": "The overall objective of the PFM audit was to assess the effectiveness of the", "page": 251, "level": 2}}], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Macro-Economic Policy, Fiscal Policy and Strategic Budgeting;", "metadata": {"headings": [{"headings_0": {"content": "Macro-Economic Policy, Fiscal Policy and Strategic Budgeting;", "page": 251, "level": 2}}, {"headings_1": {"content": "(i)", "page": 251, "level": 5}}], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ii) Budget preparation; (iii) Budget approval;", "metadata": {"headings": [{"headings_0": {"content": "Macro-Economic Policy, Fiscal Policy and Strategic Budgeting;", "page": 251, "level": 2}}, {"headings_1": {"content": "(i)", "page": 251, "level": 5}}], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv) Financial Management & Service Delivery;", "metadata": {"headings": [{"headings_0": {"content": "(iv) Financial Management & Service Delivery;", "page": 251, "level": 4}}, {"headings_1": {"content": "Macro-Economic Policy, Fiscal Policy and Strategic Budgeting;", "page": 251, "level": 2}}], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 251, "level": 5}}, {"headings_1": {"content": "(iv) Financial Management & Service Delivery;", "page": 251, "level": 4}}], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Accounting, Reporting & Oversight.", "metadata": {"headings": [{"headings_0": {"content": "Accounting, Reporting & Oversight.", "page": 251, "level": 2}}, {"headings_1": {"content": "(v)", "page": 251, "level": 5}}], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Key audit findings", "metadata": {"headings": [{"headings_0": {"content": "Key audit findings", "page": 251, "level": 5}}, {"headings_1": {"content": "Accounting, Reporting & Oversight.", "page": 251, "level": 2}}], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "On the basis of the methodology and assessment criteria used, the average overall PFM Government performance was 3.0 (fairly satisfactory performance) against a target of 4.0. The overall Government performance of the PFM key processes is presented in the", "metadata": {"headings": [{"headings_0": {"content": "On the basis of the methodology and assessment criteria used, the average overall PFM Government performance was 3.0 (fairly satisfactory performance) against a target of 4.0. The overall Government performance of the PFM key processes is presented in the", "page": 251, "level": 4}}, {"headings_1": {"content": "Key audit findings", "page": 251, "level": 5}}], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "figure below; \nFigure 4: Showing Government performance along each PFM process for the FY", "metadata": {"headings": [{"headings_0": {"content": "On the basis of the methodology and assessment criteria used, the average overall PFM Government performance was 3.0 (fairly satisfactory performance) against a target of 4.0. The overall Government performance of the PFM key processes is presented in the", "page": 251, "level": 4}}, {"headings_1": {"content": "Key audit findings", "page": 251, "level": 5}}, [{"headings_0": {"content": "On the basis of the methodology and assessment criteria used, the average overall PFM Government performance was 3.0 (fairly satisfactory performance) against a target of 4.0. The overall Government performance of the PFM key processes is presented in the", "page": 251, "level": 4}}, {"headings_1": {"content": "Key audit findings", "page": 251, "level": 5}}]], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2022/2023", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 251, "level": 2}}, {"headings_1": {"content": "On the basis of the methodology and assessment criteria used, the average overall PFM Government performance was 3.0 (fairly satisfactory performance) against a target of 4.0. The overall Government performance of the PFM key processes is presented in the", "page": 251, "level": 4}}], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Source: OAG PFM performance assessment tool dashboard results for the FY 2022/2023 \nThe vertical dotted red line represents a risk level (1 \u2013 0) below which requires urgent remedial action. \n251 \nThe factors explaining the average overall Government PFM system performance of 3.0 are as follows;", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 251, "level": 2}}, {"headings_1": {"content": "On the basis of the methodology and assessment criteria used, the average overall PFM Government performance was 3.0 (fairly satisfactory performance) against a target of 4.0. The overall Government performance of the PFM key processes is presented in the", "page": 251, "level": 4}}, [{"headings_0": {"content": "2022/2023", "page": 251, "level": 2}}, {"headings_1": {"content": "On the basis of the methodology and assessment criteria used, the average overall PFM Government performance was 3.0 (fairly satisfactory performance) against a target of 4.0. The overall Government performance of the PFM key processes is presented in the", "page": 251, "level": 4}}], [{"headings_0": {"content": "2022/2023", "page": 251, "level": 2}}, {"headings_1": {"content": "On the basis of the methodology and assessment criteria used, the average overall PFM Government performance was 3.0 (fairly satisfactory performance) against a target of 4.0. The overall Government performance of the PFM key processes is presented in the", "page": 251, "level": 4}}], [{"headings_0": {"content": "2022/2023", "page": 251, "level": 2}}, {"headings_1": {"content": "On the basis of the methodology and assessment criteria used, the average overall PFM Government performance was 3.0 (fairly satisfactory performance) against a target of 4.0. The overall Government performance of the PFM key processes is presented in the", "page": 251, "level": 4}}]], "page": 251, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 252, "level": 5}}, {"headings_1": {"content": "2022/2023", "page": 251, "level": 2}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MoFPED prepared the National Budget Framework Paper (NBFP) for FY 2022/23 \u2013", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 252, "level": 5}}, {"headings_1": {"content": "2022/2023", "page": 251, "level": 2}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "FY 2026/27 by 31st December 2021 in compliance with the deadline set in the PFMA.", "metadata": {"headings": [{"headings_0": {"content": "FY 2026/27 by 31st December 2021 in compliance with the deadline set in the PFMA.", "page": 252, "level": 4}}, {"headings_1": {"content": "(i)", "page": 252, "level": 5}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 252, "level": 5}}, {"headings_1": {"content": "FY 2026/27 by 31st December 2021 in compliance with the deadline set in the PFMA.", "page": 252, "level": 4}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Medium-term forecasts were done for the main fiscal indicators, e.g., revenue by type, expenditure, fiscal deficit (budget balance), and underlying assumptions.", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 252, "level": 5}}, {"headings_1": {"content": "FY 2026/27 by 31st December 2021 in compliance with the deadline set in the PFMA.", "page": 252, "level": 4}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "These forecasts formed part of the budget documentation submitted to Parliament.", "metadata": {"headings": [{"headings_0": {"content": "These forecasts formed part of the budget documentation submitted to Parliament.", "page": 252, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 252, "level": 5}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 252, "level": 5}}, {"headings_1": {"content": "These forecasts formed part of the budget documentation submitted to Parliament.", "page": 252, "level": 4}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Alignment of budget spending priorities to the strategic plan, NDP III and other", "metadata": {"headings": [{"headings_0": {"content": "Alignment of budget spending priorities to the strategic plan, NDP III and other", "page": 252, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 252, "level": 5}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "key policies and policy priorities.", "metadata": {"headings": [{"headings_0": {"content": "Alignment of budget spending priorities to the strategic plan, NDP III and other", "page": 252, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 252, "level": 5}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv) Compliance with the budget preparation procedures in terms of legal", "metadata": {"headings": [{"headings_0": {"content": "(iv) Compliance with the budget preparation procedures in terms of legal", "page": 252, "level": 2}}, {"headings_1": {"content": "Alignment of budget spending priorities to the strategic plan, NDP III and other", "page": 252, "level": 2}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "requirements, budget calendar and budget classification among others.", "metadata": {"headings": [{"headings_0": {"content": "(iv) Compliance with the budget preparation procedures in terms of legal", "page": 252, "level": 2}}, {"headings_1": {"content": "Alignment of budget spending priorities to the strategic plan, NDP III and other", "page": 252, "level": 2}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 252, "level": 5}}, {"headings_1": {"content": "(iv) Compliance with the budget preparation procedures in terms of legal", "page": 252, "level": 2}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Extensive consultations are conducted during the budget preparation process with the key stakeholders such as the Civil society, Private Sector, Development Partners Project Preparation Committee, media, Programme Working Groups", "metadata": {"headings": [{"headings_0": {"content": "Extensive consultations are conducted during the budget preparation process with the key stakeholders such as the Civil society, Private Sector, Development Partners Project Preparation Committee, media, Programme Working Groups", "page": 252, "level": 4}}, {"headings_1": {"content": "(v)", "page": 252, "level": 5}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "among others.", "metadata": {"headings": [{"headings_0": {"content": "Extensive consultations are conducted during the budget preparation process with the key stakeholders such as the Civil society, Private Sector, Development Partners Project Preparation Committee, media, Programme Working Groups", "page": 252, "level": 4}}, {"headings_1": {"content": "(v)", "page": 252, "level": 5}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 252, "level": 5}}, {"headings_1": {"content": "Extensive consultations are conducted during the budget preparation process with the key stakeholders such as the Civil society, Private Sector, Development Partners Project Preparation Committee, media, Programme Working Groups", "page": 252, "level": 4}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Domestication of SDGs as per the consolidated National Planning Development Framework and the responsibilities/ targets allocated to various contributors of", "metadata": {"headings": [{"headings_0": {"content": "Domestication of SDGs as per the consolidated National Planning Development Framework and the responsibilities/ targets allocated to various contributors of", "page": 252, "level": 4}}, {"headings_1": {"content": "(vi)", "page": 252, "level": 5}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the NDPIII programmes in their respective strategic plans, PIAPs and work plans for implementation.", "metadata": {"headings": [{"headings_0": {"content": "Domestication of SDGs as per the consolidated National Planning Development Framework and the responsibilities/ targets allocated to various contributors of", "page": 252, "level": 4}}, {"headings_1": {"content": "(vi)", "page": 252, "level": 5}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii)", "metadata": {"headings": [{"headings_0": {"content": "(vii)", "page": 252, "level": 5}}, {"headings_1": {"content": "Domestication of SDGs as per the consolidated National Planning Development Framework and the responsibilities/ targets allocated to various contributors of", "page": 252, "level": 4}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MoFPED submitted a comprehensive and complete budget proposal to parliament", "metadata": {"headings": [{"headings_0": {"content": "MoFPED submitted a comprehensive and complete budget proposal to parliament", "page": 252, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 252, "level": 5}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "by 31st March, 2022 for the FY 2022/23 as required by the PFMA for approval. The budget was submitted to parliament, debated and approved on 20th May 2022. \n(viii) Parliament has technical staff attached to the Sectoral Committees of Parliament,", "metadata": {"headings": [{"headings_0": {"content": "MoFPED submitted a comprehensive and complete budget proposal to parliament", "page": 252, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 252, "level": 5}}, [{"headings_0": {"content": "MoFPED submitted a comprehensive and complete budget proposal to parliament", "page": 252, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 252, "level": 5}}]], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "who support the Committees to ably scrutinize debate and amend the budget. The staff comprise of research assistants who are qualified Accountants, Lawyers, Statisticians, Economists, Social Scientists, Financial Analysts among others.", "metadata": {"headings": [{"headings_0": {"content": "who support the Committees to ably scrutinize debate and amend the budget. The staff comprise of research assistants who are qualified Accountants, Lawyers, Statisticians, Economists, Social Scientists, Financial Analysts among others.", "page": 252, "level": 4}}, {"headings_1": {"content": "MoFPED submitted a comprehensive and complete budget proposal to parliament", "page": 252, "level": 2}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ix) Parliamentary meetings and debates are open to the public. In addition, the debates on the budget are open to the mass media and are broadcast on various", "metadata": {"headings": [{"headings_0": {"content": "who support the Committees to ably scrutinize debate and amend the budget. The staff comprise of research assistants who are qualified Accountants, Lawyers, Statisticians, Economists, Social Scientists, Financial Analysts among others.", "page": 252, "level": 4}}, {"headings_1": {"content": "MoFPED submitted a comprehensive and complete budget proposal to parliament", "page": 252, "level": 2}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Televisions and Radios as well as published in the print media (newspapers and", "metadata": {"headings": [{"headings_0": {"content": "Televisions and Radios as well as published in the print media (newspapers and", "page": 252, "level": 2}}, {"headings_1": {"content": "who support the Committees to ably scrutinize debate and amend the budget. The staff comprise of research assistants who are qualified Accountants, Lawyers, Statisticians, Economists, Social Scientists, Financial Analysts among others.", "page": 252, "level": 4}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "other publications).", "metadata": {"headings": [{"headings_0": {"content": "Televisions and Radios as well as published in the print media (newspapers and", "page": 252, "level": 2}}, {"headings_1": {"content": "who support the Committees to ably scrutinize debate and amend the budget. The staff comprise of research assistants who are qualified Accountants, Lawyers, Statisticians, Economists, Social Scientists, Financial Analysts among others.", "page": 252, "level": 4}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(x)", "metadata": {"headings": [{"headings_0": {"content": "(x)", "page": 252, "level": 5}}, {"headings_1": {"content": "Televisions and Radios as well as published in the print media (newspapers and", "page": 252, "level": 2}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There are systems in place to monitor procurement processes and outcomes. The", "metadata": {"headings": [{"headings_0": {"content": "(x)", "page": 252, "level": 5}}, {"headings_1": {"content": "Televisions and Radios as well as published in the print media (newspapers and", "page": 252, "level": 2}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "procurement processes are monitored by respective entity Accounting Officers, Public Procurement and Disposal of Public Assets Authority (PPDA), MoFPED, PPDA", "metadata": {"headings": [{"headings_0": {"content": "procurement processes are monitored by respective entity Accounting Officers, Public Procurement and Disposal of Public Assets Authority (PPDA), MoFPED, PPDA", "page": 252, "level": 4}}, {"headings_1": {"content": "(x)", "page": 252, "level": 5}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Tribunal, but the key Authority in charge of implementation of the procurement", "metadata": {"headings": [{"headings_0": {"content": "procurement processes are monitored by respective entity Accounting Officers, Public Procurement and Disposal of Public Assets Authority (PPDA), MoFPED, PPDA", "page": 252, "level": 4}}, {"headings_1": {"content": "(x)", "page": 252, "level": 5}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "laws is the PPDA. The PPDA regularly monitors, reports and follows up on the", "metadata": {"headings": [{"headings_0": {"content": "laws is the PPDA. The PPDA regularly monitors, reports and follows up on the", "page": 252, "level": 2}}, {"headings_1": {"content": "procurement processes are monitored by respective entity Accounting Officers, Public Procurement and Disposal of Public Assets Authority (PPDA), MoFPED, PPDA", "page": 252, "level": 4}}], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "252 \nprocurement processes through conducting compliance audits and publishing of annual procurement reports.", "metadata": {"headings": [{"headings_0": {"content": "laws is the PPDA. The PPDA regularly monitors, reports and follows up on the", "page": 252, "level": 2}}, {"headings_1": {"content": "procurement processes are monitored by respective entity Accounting Officers, Public Procurement and Disposal of Public Assets Authority (PPDA), MoFPED, PPDA", "page": 252, "level": 4}}, [{"headings_0": {"content": "laws is the PPDA. The PPDA regularly monitors, reports and follows up on the", "page": 252, "level": 2}}, {"headings_1": {"content": "procurement processes are monitored by respective entity Accounting Officers, Public Procurement and Disposal of Public Assets Authority (PPDA), MoFPED, PPDA", "page": 252, "level": 4}}]], "page": 252, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xi)", "metadata": {"headings": [{"headings_0": {"content": "(xi)", "page": 253, "level": 5}}, {"headings_1": {"content": "laws is the PPDA. The PPDA regularly monitors, reports and follows up on the", "page": 252, "level": 2}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Procurement information is accessible to the public, as this information was readily", "metadata": {"headings": [{"headings_0": {"content": "(xi)", "page": 253, "level": 5}}, {"headings_1": {"content": "laws is the PPDA. The PPDA regularly monitors, reports and follows up on the", "page": 252, "level": 2}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "available on the entity websites, notice boards, and the Electronic Government Procurement (e-GP) system. This transparency not only promotes accountability", "metadata": {"headings": [{"headings_0": {"content": "available on the entity websites, notice boards, and the Electronic Government Procurement (e-GP) system. This transparency not only promotes accountability", "page": 253, "level": 4}}, {"headings_1": {"content": "(xi)", "page": 253, "level": 5}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "but also enables stakeholders to make informed decisions and fosters trust in the entity's procurement practices.", "metadata": {"headings": [{"headings_0": {"content": "available on the entity websites, notice boards, and the Electronic Government Procurement (e-GP) system. This transparency not only promotes accountability", "page": 253, "level": 4}}, {"headings_1": {"content": "(xi)", "page": 253, "level": 5}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xii) The Government of Uganda consolidated financial statements are produced in", "metadata": {"headings": [{"headings_0": {"content": "(xii) The Government of Uganda consolidated financial statements are produced in", "page": 253, "level": 2}}, {"headings_1": {"content": "available on the entity websites, notice boards, and the Electronic Government Procurement (e-GP) system. This transparency not only promotes accountability", "page": 253, "level": 4}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "accordance with the National Legal and Regulatory Framework as specified in the", "metadata": {"headings": [{"headings_0": {"content": "(xii) The Government of Uganda consolidated financial statements are produced in", "page": 253, "level": 2}}, {"headings_1": {"content": "available on the entity websites, notice boards, and the Electronic Government Procurement (e-GP) system. This transparency not only promotes accountability", "page": 253, "level": 4}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "PFMA, 2015. Government is transitioning from modified accrual basis of", "metadata": {"headings": [{"headings_0": {"content": "PFMA, 2015. Government is transitioning from modified accrual basis of", "page": 253, "level": 2}}, {"headings_1": {"content": "(xii) The Government of Uganda consolidated financial statements are produced in", "page": 253, "level": 2}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "accounting to reporting on the full accrual basis of accounting based on large", "metadata": {"headings": [{"headings_0": {"content": "PFMA, 2015. Government is transitioning from modified accrual basis of", "page": 253, "level": 2}}, {"headings_1": {"content": "(xii) The Government of Uganda consolidated financial statements are produced in", "page": 253, "level": 2}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "aspects of the International Public Sector Accounting Standards (IPSAS). Relatedly, they are audited and published to promote transparency and", "metadata": {"headings": [{"headings_0": {"content": "aspects of the International Public Sector Accounting Standards (IPSAS). Relatedly, they are audited and published to promote transparency and", "page": 253, "level": 4}}, {"headings_1": {"content": "PFMA, 2015. Government is transitioning from modified accrual basis of", "page": 253, "level": 2}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "accountability.", "metadata": {"headings": [{"headings_0": {"content": "aspects of the International Public Sector Accounting Standards (IPSAS). Relatedly, they are audited and published to promote transparency and", "page": 253, "level": 4}}, {"headings_1": {"content": "PFMA, 2015. Government is transitioning from modified accrual basis of", "page": 253, "level": 2}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xiii) Programme Based Budgeting system was upgraded and interfaced with the Integrated Financial management system (IFMS). The upgrade also provided for opening up for Non tax revenue (NTR) budgeting and going forward this will facilitate reporting on NTR budgets in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "(xiii) Programme Based Budgeting system was upgraded and interfaced with the Integrated Financial management system (IFMS). The upgrade also provided for opening up for Non tax revenue (NTR) budgeting and going forward this will facilitate reporting on NTR budgets in the financial statements.", "page": 253, "level": 4}}, {"headings_1": {"content": "aspects of the International Public Sector Accounting Standards (IPSAS). Relatedly, they are audited and published to promote transparency and", "page": 253, "level": 4}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(xiv) Government of Uganda has made efforts in ensuring that systems are in place to facilitate monitoring of service delivery.", "metadata": {"headings": [{"headings_0": {"content": "(xiii) Programme Based Budgeting system was upgraded and interfaced with the Integrated Financial management system (IFMS). The upgrade also provided for opening up for Non tax revenue (NTR) budgeting and going forward this will facilitate reporting on NTR budgets in the financial statements.", "page": 253, "level": 4}}, {"headings_1": {"content": "aspects of the International Public Sector Accounting Standards (IPSAS). Relatedly, they are audited and published to promote transparency and", "page": 253, "level": 4}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xv)", "metadata": {"headings": [{"headings_0": {"content": "(xv)", "page": 253, "level": 5}}, {"headings_1": {"content": "(xiii) Programme Based Budgeting system was upgraded and interfaced with the Integrated Financial management system (IFMS). The upgrade also provided for opening up for Non tax revenue (NTR) budgeting and going forward this will facilitate reporting on NTR budgets in the financial statements.", "page": 253, "level": 4}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Parliamentary Accountability Committees review, comment and debate findings of the audit reports as evidenced by the Hansards and Committee reports laid and", "metadata": {"headings": [{"headings_0": {"content": "Parliamentary Accountability Committees review, comment and debate findings of the audit reports as evidenced by the Hansards and Committee reports laid and", "page": 253, "level": 4}}, {"headings_1": {"content": "(xv)", "page": 253, "level": 5}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "discussed in the plenary sessions of Parliament.", "metadata": {"headings": [{"headings_0": {"content": "Parliamentary Accountability Committees review, comment and debate findings of the audit reports as evidenced by the Hansards and Committee reports laid and", "page": 253, "level": 4}}, {"headings_1": {"content": "(xv)", "page": 253, "level": 5}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Despite the notable good practices, the PFM system audit identified areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "Despite the notable good practices, the PFM system audit identified areas of improvement", "page": 253, "level": 2}}, {"headings_1": {"content": "Parliamentary Accountability Committees review, comment and debate findings of the audit reports as evidenced by the Hansards and Committee reports laid and", "page": 253, "level": 4}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "as indicated below;", "metadata": {"headings": [{"headings_0": {"content": "Despite the notable good practices, the PFM system audit identified areas of improvement", "page": 253, "level": 2}}, {"headings_1": {"content": "Parliamentary Accountability Committees review, comment and debate findings of the audit reports as evidenced by the Hansards and Committee reports laid and", "page": 253, "level": 4}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "metadata": {"headings": [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 253, "level": 5}}, {"headings_1": {"content": "Despite the notable good practices, the PFM system audit identified areas of improvement", "page": 253, "level": 2}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 253, "level": 5}}, {"headings_1": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 253, "level": 5}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Whereas the Debt to GDP decreased by 0.7% from 53.4% to 52.7% in the FYs", "metadata": {"headings": [{"headings_0": {"content": "Whereas the Debt to GDP decreased by 0.7% from 53.4% to 52.7% in the FYs", "page": 253, "level": 2}}, {"headings_1": {"content": "(i)", "page": 253, "level": 5}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2021/22 and FY 2022/23 respectively, it still lies above the International Monetary", "metadata": {"headings": [{"headings_0": {"content": "Whereas the Debt to GDP decreased by 0.7% from 53.4% to 52.7% in the FYs", "page": 253, "level": 2}}, {"headings_1": {"content": "(i)", "page": 253, "level": 5}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Fund (IMF) recommended 50% point of safety for public debt. In order to maintain", "metadata": {"headings": [{"headings_0": {"content": "Fund (IMF) recommended 50% point of safety for public debt. In order to maintain", "page": 253, "level": 2}}, {"headings_1": {"content": "Whereas the Debt to GDP decreased by 0.7% from 53.4% to 52.7% in the FYs", "page": 253, "level": 2}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the Debt to GDP Ratio within sustainable limits, Government of Uganda developed a medium Term Debt Management Strategy (2022/2023-2025/2026).", "metadata": {"headings": [{"headings_0": {"content": "Fund (IMF) recommended 50% point of safety for public debt. In order to maintain", "page": 253, "level": 2}}, {"headings_1": {"content": "Whereas the Debt to GDP decreased by 0.7% from 53.4% to 52.7% in the FYs", "page": 253, "level": 2}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 253, "level": 5}}, {"headings_1": {"content": "Fund (IMF) recommended 50% point of safety for public debt. In order to maintain", "page": 253, "level": 2}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There was no evidence that the macro-fiscal (budget) sensitivity analysis results developed by MoFPED were discussed by the Parliamentary Budget Committee", "metadata": {"headings": [{"headings_0": {"content": "There was no evidence that the macro-fiscal (budget) sensitivity analysis results developed by MoFPED were discussed by the Parliamentary Budget Committee", "page": 253, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 253, "level": 5}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "during the budget process of discussing the budget framework paper.", "metadata": {"headings": [{"headings_0": {"content": "There was no evidence that the macro-fiscal (budget) sensitivity analysis results developed by MoFPED were discussed by the Parliamentary Budget Committee", "page": 253, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 253, "level": 5}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 253, "level": 5}}, {"headings_1": {"content": "There was no evidence that the macro-fiscal (budget) sensitivity analysis results developed by MoFPED were discussed by the Parliamentary Budget Committee", "page": 253, "level": 4}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "URA has not established a formal process or standards to guide in the preparation", "metadata": {"headings": [{"headings_0": {"content": "URA has not established a formal process or standards to guide in the preparation", "page": 253, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 253, "level": 5}}], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of the tax revenue forecast. \n253", "metadata": {"headings": [{"headings_0": {"content": "URA has not established a formal process or standards to guide in the preparation", "page": 253, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 253, "level": 5}}, [{"headings_0": {"content": "URA has not established a formal process or standards to guide in the preparation", "page": 253, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 253, "level": 5}}]], "page": 253, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 254, "level": 5}}, {"headings_1": {"content": "URA has not established a formal process or standards to guide in the preparation", "page": 253, "level": 2}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Whereas MoFPED developed macro-fiscal (budget) sensitivity analysis providing", "metadata": {"headings": [{"headings_0": {"content": "Whereas MoFPED developed macro-fiscal (budget) sensitivity analysis providing", "page": 254, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 254, "level": 5}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "different alternative scenarios accounting for shocks and other buffer cases, there was no evidence that these results were discussed by the Parliamentary Budget Committee during the budget process.", "metadata": {"headings": [{"headings_0": {"content": "Whereas MoFPED developed macro-fiscal (budget) sensitivity analysis providing", "page": 254, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 254, "level": 5}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 254, "level": 5}}, {"headings_1": {"content": "Whereas MoFPED developed macro-fiscal (budget) sensitivity analysis providing", "page": 254, "level": 2}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Macroeconomic assumptions included in the budget only cover a select few", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 254, "level": 5}}, {"headings_1": {"content": "Whereas MoFPED developed macro-fiscal (budget) sensitivity analysis providing", "page": 254, "level": 2}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "indicators of GDP and inflation. There was no evidence to show that indicators", "metadata": {"headings": [{"headings_0": {"content": "indicators of GDP and inflation. There was no evidence to show that indicators", "page": 254, "level": 2}}, {"headings_1": {"content": "(v)", "page": 254, "level": 5}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "such as; interest rates to explain the performance of the economy through monetary policy measures in place, exchange rates and employment rates are considered.", "metadata": {"headings": [{"headings_0": {"content": "indicators of GDP and inflation. There was no evidence to show that indicators", "page": 254, "level": 2}}, {"headings_1": {"content": "(v)", "page": 254, "level": 5}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi) MOFPED prepared Medium-term forecasts for the main fiscal indicators and", "metadata": {"headings": [{"headings_0": {"content": "(vi) MOFPED prepared Medium-term forecasts for the main fiscal indicators and", "page": 254, "level": 2}}, {"headings_1": {"content": "indicators of GDP and inflation. There was no evidence to show that indicators", "page": 254, "level": 2}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "underlying macroeconomic assumptions which formed part of the budget", "metadata": {"headings": [{"headings_0": {"content": "(vi) MOFPED prepared Medium-term forecasts for the main fiscal indicators and", "page": 254, "level": 2}}, {"headings_1": {"content": "indicators of GDP and inflation. There was no evidence to show that indicators", "page": 254, "level": 2}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "documentation sent to Parliament however, the information presented in the", "metadata": {"headings": [{"headings_0": {"content": "documentation sent to Parliament however, the information presented in the", "page": 254, "level": 2}}, {"headings_1": {"content": "(vi) MOFPED prepared Medium-term forecasts for the main fiscal indicators and", "page": 254, "level": 2}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "budget documents did not provide any explanation for the deviations between prior year forecasts and actual fiscal out-turns to enhance further informed decision making during the budget process. \n(vii) Inconsistencies in the funding requirements for the year under review to", "metadata": {"headings": [{"headings_0": {"content": "documentation sent to Parliament however, the information presented in the", "page": 254, "level": 2}}, {"headings_1": {"content": "(vi) MOFPED prepared Medium-term forecasts for the main fiscal indicators and", "page": 254, "level": 2}}, [{"headings_0": {"content": "documentation sent to Parliament however, the information presented in the", "page": 254, "level": 2}}, {"headings_1": {"content": "(vi) MOFPED prepared Medium-term forecasts for the main fiscal indicators and", "page": 254, "level": 2}}]], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "implement activities to deliver on strategic plan objectives. The analysis indicated", "metadata": {"headings": [{"headings_0": {"content": "implement activities to deliver on strategic plan objectives. The analysis indicated", "page": 254, "level": 2}}, {"headings_1": {"content": "documentation sent to Parliament however, the information presented in the", "page": 254, "level": 2}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "significant variances between the entities\u2019 annual work plans and the strategic plans estimate of 44.67%. \n(viii) Consistent underfunding of the contingency fund for the prior years and period under review. Analysis indicated that over the years, the initial appropriation to the Contingency Fund remained constant at UGX 62.07 Bn, below the required 0.5% of the appropriated annual budget of Government of the previous financial year.", "metadata": {"headings": [{"headings_0": {"content": "implement activities to deliver on strategic plan objectives. The analysis indicated", "page": 254, "level": 2}}, {"headings_1": {"content": "documentation sent to Parliament however, the information presented in the", "page": 254, "level": 2}}, [{"headings_0": {"content": "implement activities to deliver on strategic plan objectives. The analysis indicated", "page": 254, "level": 2}}, {"headings_1": {"content": "documentation sent to Parliament however, the information presented in the", "page": 254, "level": 2}}]], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ix)", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 254, "level": 5}}, {"headings_1": {"content": "implement activities to deliver on strategic plan objectives. The analysis indicated", "page": 254, "level": 2}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Supplementary funding source of UGX.1.4Tn, which accounted for 2.99% of the", "metadata": {"headings": [{"headings_0": {"content": "Supplementary funding source of UGX.1.4Tn, which accounted for 2.99% of the", "page": 254, "level": 2}}, {"headings_1": {"content": "(ix)", "page": 254, "level": 5}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "maximum allowable 3% by law wasn't clearly outlined before approval by", "metadata": {"headings": [{"headings_0": {"content": "Supplementary funding source of UGX.1.4Tn, which accounted for 2.99% of the", "page": 254, "level": 2}}, {"headings_1": {"content": "(ix)", "page": 254, "level": 5}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "parliament leading to unbalanced Government budget whereby approved", "metadata": {"headings": [{"headings_0": {"content": "parliament leading to unbalanced Government budget whereby approved", "page": 254, "level": 2}}, {"headings_1": {"content": "Supplementary funding source of UGX.1.4Tn, which accounted for 2.99% of the", "page": 254, "level": 2}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "expenditure was higher than the approved revenue estimates.", "metadata": {"headings": [{"headings_0": {"content": "parliament leading to unbalanced Government budget whereby approved", "page": 254, "level": 2}}, {"headings_1": {"content": "Supplementary funding source of UGX.1.4Tn, which accounted for 2.99% of the", "page": 254, "level": 2}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Budget Preparation Process", "metadata": {"headings": [{"headings_0": {"content": "b) Budget Preparation Process", "page": 254, "level": 5}}, {"headings_1": {"content": "parliament leading to unbalanced Government budget whereby approved", "page": 254, "level": 2}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 254, "level": 5}}, {"headings_1": {"content": "b) Budget Preparation Process", "page": 254, "level": 5}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Partial alignment of the BFP intermediate outcomes and targets to those in the NDPIII. Overall, there was a moderately satisfactory (68%) alignment of the", "metadata": {"headings": [{"headings_0": {"content": "Partial alignment of the BFP intermediate outcomes and targets to those in the NDPIII. Overall, there was a moderately satisfactory (68%) alignment of the", "page": 254, "level": 4}}, {"headings_1": {"content": "(i)", "page": 254, "level": 5}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "budget framework paper to the NDP III.", "metadata": {"headings": [{"headings_0": {"content": "Partial alignment of the BFP intermediate outcomes and targets to those in the NDPIII. Overall, there was a moderately satisfactory (68%) alignment of the", "page": 254, "level": 4}}, {"headings_1": {"content": "(i)", "page": 254, "level": 5}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 254, "level": 5}}, {"headings_1": {"content": "Partial alignment of the BFP intermediate outcomes and targets to those in the NDPIII. Overall, there was a moderately satisfactory (68%) alignment of the", "page": 254, "level": 4}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Failure to appropriately quantify the cost of SDG interventions in the National", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 254, "level": 5}}, {"headings_1": {"content": "Partial alignment of the BFP intermediate outcomes and targets to those in the NDPIII. Overall, there was a moderately satisfactory (68%) alignment of the", "page": 254, "level": 4}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Budget as entities\u2019 activities are not actively aligned with the SDGs but are", "metadata": {"headings": [{"headings_0": {"content": "Budget as entities\u2019 activities are not actively aligned with the SDGs but are", "page": 254, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 254, "level": 5}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "unintentionally aligned as they were silent on the specific targets and indicators outlined in the SDG Framework.", "metadata": {"headings": [{"headings_0": {"content": "Budget as entities\u2019 activities are not actively aligned with the SDGs but are", "page": 254, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 254, "level": 5}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 254, "level": 5}}, {"headings_1": {"content": "Budget as entities\u2019 activities are not actively aligned with the SDGs but are", "page": 254, "level": 2}}], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Under Budgeting of previous year\u2019s arrears with analysis of the budget allocations for the selected entities indicating a funding shortfall of 88.6% of domestic arrears. \n254", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 254, "level": 5}}, {"headings_1": {"content": "Budget as entities\u2019 activities are not actively aligned with the SDGs but are", "page": 254, "level": 2}}, [{"headings_0": {"content": "(iii)", "page": 254, "level": 5}}, {"headings_1": {"content": "Budget as entities\u2019 activities are not actively aligned with the SDGs but are", "page": 254, "level": 2}}]], "page": 254, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Budget Approval Process", "metadata": {"headings": [{"headings_0": {"content": "c) Budget Approval Process", "page": 255, "level": 5}}, {"headings_1": {"content": "(iii)", "page": 254, "level": 5}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 255, "level": 5}}, {"headings_1": {"content": "c) Budget Approval Process", "page": 255, "level": 5}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Some parliamentary recommendations during in-year budget reviews were not adhered to by MoFPED as some activities/projects which were rejected by Parliament were funded by MoFPED without justification and authorization.", "metadata": {"headings": [{"headings_0": {"content": "Some parliamentary recommendations during in-year budget reviews were not adhered to by MoFPED as some activities/projects which were rejected by Parliament were funded by MoFPED without justification and authorization.", "page": 255, "level": 4}}, {"headings_1": {"content": "(i)", "page": 255, "level": 5}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 255, "level": 5}}, {"headings_1": {"content": "Some parliamentary recommendations during in-year budget reviews were not adhered to by MoFPED as some activities/projects which were rejected by Parliament were funded by MoFPED without justification and authorization.", "page": 255, "level": 4}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Program based approach to Planning and Budgeting has not been fully embraced by Parliament. Review of the Parliamentary Hansard of 5th January 2023 indicated that members of parliament had not yet properly internalized/ understood the Programme based approach to budgeting.", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 255, "level": 5}}, {"headings_1": {"content": "Some parliamentary recommendations during in-year budget reviews were not adhered to by MoFPED as some activities/projects which were rejected by Parliament were funded by MoFPED without justification and authorization.", "page": 255, "level": 4}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d) Financial Management and Service Delivery Process", "metadata": {"headings": [{"headings_0": {"content": "d) Financial Management and Service Delivery Process", "page": 255, "level": 5}}, {"headings_1": {"content": "(ii)", "page": 255, "level": 5}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 255, "level": 5}}, {"headings_1": {"content": "d) Financial Management and Service Delivery Process", "page": 255, "level": 5}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There are still non performing procurement indicators that have undermined the", "metadata": {"headings": [{"headings_0": {"content": "There are still non performing procurement indicators that have undermined the", "page": 255, "level": 2}}, {"headings_1": {"content": "(i)", "page": 255, "level": 5}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "performance of the procurement system and these include the proportion of contracts in which payment was made on time to the providers at 48% against a target of 70%, proportion of contracts by value completed within time at 52% against a target of 60%, and proportion of contracts by value subjected to open competition at 58% against the target of 80%.", "metadata": {"headings": [{"headings_0": {"content": "There are still non performing procurement indicators that have undermined the", "page": 255, "level": 2}}, {"headings_1": {"content": "(i)", "page": 255, "level": 5}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 255, "level": 5}}, {"headings_1": {"content": "There are still non performing procurement indicators that have undermined the", "page": 255, "level": 2}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted delays in URA\u2019s procurement system specifically at the bidding stage due", "metadata": {"headings": [{"headings_0": {"content": "I noted delays in URA\u2019s procurement system specifically at the bidding stage due", "page": 255, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 255, "level": 5}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to poor planning, delays in the certification of providers' invoices and failure to", "metadata": {"headings": [{"headings_0": {"content": "I noted delays in URA\u2019s procurement system specifically at the bidding stage due", "page": 255, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 255, "level": 5}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "obtain performance securities from providers in five procurements worth UGX 1.87", "metadata": {"headings": [{"headings_0": {"content": "obtain performance securities from providers in five procurements worth UGX 1.87", "page": 255, "level": 2}}, {"headings_1": {"content": "I noted delays in URA\u2019s procurement system specifically at the bidding stage due", "page": 255, "level": 2}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Bn, and failure to appoint contract managers for three procurements worth UGX 752.7 million.", "metadata": {"headings": [{"headings_0": {"content": "obtain performance securities from providers in five procurements worth UGX 1.87", "page": 255, "level": 2}}, {"headings_1": {"content": "I noted delays in URA\u2019s procurement system specifically at the bidding stage due", "page": 255, "level": 2}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 255, "level": 5}}, {"headings_1": {"content": "obtain performance securities from providers in five procurements worth UGX 1.87", "page": 255, "level": 2}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "HCMS implementation wasn\u2019t comprehensive as it was scoped to cover only 248", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 255, "level": 5}}, {"headings_1": {"content": "obtain performance securities from providers in five procurements worth UGX 1.87", "page": 255, "level": 2}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "votes, in a three-phase manner, despite having 359 votes (as of January 2023). The integration between HCM and Integrated Financial Management System", "metadata": {"headings": [{"headings_0": {"content": "votes, in a three-phase manner, despite having 359 votes (as of January 2023). The integration between HCM and Integrated Financial Management System", "page": 255, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 255, "level": 5}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(IFMS) is incomplete.", "metadata": {"headings": [{"headings_0": {"content": "votes, in a three-phase manner, despite having 359 votes (as of January 2023). The integration between HCM and Integrated Financial Management System", "page": 255, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 255, "level": 5}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 255, "level": 5}}, {"headings_1": {"content": "votes, in a three-phase manner, despite having 359 votes (as of January 2023). The integration between HCM and Integrated Financial Management System", "page": 255, "level": 4}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I observed gaps in recruitment of temporary staff due to lack of approved policies", "metadata": {"headings": [{"headings_0": {"content": "I observed gaps in recruitment of temporary staff due to lack of approved policies", "page": 255, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 255, "level": 5}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to guide their recruitment and use.", "metadata": {"headings": [{"headings_0": {"content": "I observed gaps in recruitment of temporary staff due to lack of approved policies", "page": 255, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 255, "level": 5}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 255, "level": 5}}, {"headings_1": {"content": "I observed gaps in recruitment of temporary staff due to lack of approved policies", "page": 255, "level": 2}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Lack of approved IT structures to steer and oversee ICT implementation. Absence", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 255, "level": 5}}, {"headings_1": {"content": "I observed gaps in recruitment of temporary staff due to lack of approved policies", "page": 255, "level": 2}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of ICT governance structures hampers formulation of appropriate ICT policies, strategies and real time upgrade of ICT interventions.", "metadata": {"headings": [{"headings_0": {"content": "of ICT governance structures hampers formulation of appropriate ICT policies, strategies and real time upgrade of ICT interventions.", "page": 255, "level": 4}}, {"headings_1": {"content": "(v)", "page": 255, "level": 5}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 255, "level": 5}}, {"headings_1": {"content": "of ICT governance structures hampers formulation of appropriate ICT policies, strategies and real time upgrade of ICT interventions.", "page": 255, "level": 4}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Failure to meet the NTR targets by respective MDAs due to unrealistic forecasting assumptions. Out of UGX 1.796Tn planned NTR, UGX 1.472Tn was collected, resulting in a shortfall of UGX 0.324Tn representing 18.04% of the approved NTR", "metadata": {"headings": [{"headings_0": {"content": "Failure to meet the NTR targets by respective MDAs due to unrealistic forecasting assumptions. Out of UGX 1.796Tn planned NTR, UGX 1.472Tn was collected, resulting in a shortfall of UGX 0.324Tn representing 18.04% of the approved NTR", "page": 255, "level": 4}}, {"headings_1": {"content": "(vi)", "page": 255, "level": 5}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "budget. \n(vii) URAs\u2019 tax payer data base not regularly updated. Potential taxpayers in the", "metadata": {"headings": [{"headings_0": {"content": "Failure to meet the NTR targets by respective MDAs due to unrealistic forecasting assumptions. Out of UGX 1.796Tn planned NTR, UGX 1.472Tn was collected, resulting in a shortfall of UGX 0.324Tn representing 18.04% of the approved NTR", "page": 255, "level": 4}}, {"headings_1": {"content": "(vi)", "page": 255, "level": 5}}, [{"headings_0": {"content": "Failure to meet the NTR targets by respective MDAs due to unrealistic forecasting assumptions. Out of UGX 1.796Tn planned NTR, UGX 1.472Tn was collected, resulting in a shortfall of UGX 0.324Tn representing 18.04% of the approved NTR", "page": 255, "level": 4}}, {"headings_1": {"content": "(vi)", "page": 255, "level": 5}}]], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Informal Sector and Agriculture sectors were left out.", "metadata": {"headings": [{"headings_0": {"content": "Informal Sector and Agriculture sectors were left out.", "page": 255, "level": 2}}, {"headings_1": {"content": "Failure to meet the NTR targets by respective MDAs due to unrealistic forecasting assumptions. Out of UGX 1.796Tn planned NTR, UGX 1.472Tn was collected, resulting in a shortfall of UGX 0.324Tn representing 18.04% of the approved NTR", "page": 255, "level": 4}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(viii) Unrealized project support to a tune of UGX 3.101Tn. From the total unrealized", "metadata": {"headings": [{"headings_0": {"content": "Informal Sector and Agriculture sectors were left out.", "page": 255, "level": 2}}, {"headings_1": {"content": "Failure to meet the NTR targets by respective MDAs due to unrealistic forecasting assumptions. Out of UGX 1.796Tn planned NTR, UGX 1.472Tn was collected, resulting in a shortfall of UGX 0.324Tn representing 18.04% of the approved NTR", "page": 255, "level": 4}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "funds, UGX.1. 064.Tn representing 50.89% was on grants and UGX2.038 Bn", "metadata": {"headings": [{"headings_0": {"content": "funds, UGX.1. 064.Tn representing 50.89% was on grants and UGX2.038 Bn", "page": 255, "level": 2}}, {"headings_1": {"content": "Informal Sector and Agriculture sectors were left out.", "page": 255, "level": 2}}], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "255 \nrepresenting 44.05% was on the loan component. The poor performance by the project support is attributed to slow progress of the implemented projects.", "metadata": {"headings": [{"headings_0": {"content": "funds, UGX.1. 064.Tn representing 50.89% was on grants and UGX2.038 Bn", "page": 255, "level": 2}}, {"headings_1": {"content": "Informal Sector and Agriculture sectors were left out.", "page": 255, "level": 2}}, [{"headings_0": {"content": "funds, UGX.1. 064.Tn representing 50.89% was on grants and UGX2.038 Bn", "page": 255, "level": 2}}, {"headings_1": {"content": "Informal Sector and Agriculture sectors were left out.", "page": 255, "level": 2}}]], "page": 255, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ix)", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 256, "level": 5}}, {"headings_1": {"content": "funds, UGX.1. 064.Tn representing 50.89% was on grants and UGX2.038 Bn", "page": 255, "level": 2}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Parliament appropriated UGX 5,157.331 Bn to the selected entities out of which", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 256, "level": 5}}, {"headings_1": {"content": "funds, UGX.1. 064.Tn representing 50.89% was on grants and UGX2.038 Bn", "page": 255, "level": 2}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX 4,579.963 Bn was warranted resulting into 88.8% performance of the appropriated revenue. The utilization of warrants by the selected entities was 99.51%.", "metadata": {"headings": [{"headings_0": {"content": "UGX 4,579.963 Bn was warranted resulting into 88.8% performance of the appropriated revenue. The utilization of warrants by the selected entities was 99.51%.", "page": 256, "level": 4}}, {"headings_1": {"content": "(ix)", "page": 256, "level": 5}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(x)", "metadata": {"headings": [{"headings_0": {"content": "(x)", "page": 256, "level": 5}}, {"headings_1": {"content": "UGX 4,579.963 Bn was warranted resulting into 88.8% performance of the appropriated revenue. The utilization of warrants by the selected entities was 99.51%.", "page": 256, "level": 4}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "With the exception of URA, the internal audit function of selected entities did not", "metadata": {"headings": [{"headings_0": {"content": "With the exception of URA, the internal audit function of selected entities did not", "page": 256, "level": 2}}, {"headings_1": {"content": "(x)", "page": 256, "level": 5}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "automate the internal audit processes to ensure efficiency and transparency in the", "metadata": {"headings": [{"headings_0": {"content": "With the exception of URA, the internal audit function of selected entities did not", "page": 256, "level": 2}}, {"headings_1": {"content": "(x)", "page": 256, "level": 5}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "conduct of internal audit activities. It was also noted that internal audit reports do", "metadata": {"headings": [{"headings_0": {"content": "conduct of internal audit activities. It was also noted that internal audit reports do", "page": 256, "level": 2}}, {"headings_1": {"content": "With the exception of URA, the internal audit function of selected entities did not", "page": 256, "level": 2}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "not include results on assurance of the efficiency, effectiveness and economy of the administration of the programmes and operations of assessed entities.", "metadata": {"headings": [{"headings_0": {"content": "conduct of internal audit activities. It was also noted that internal audit reports do", "page": 256, "level": 2}}, {"headings_1": {"content": "With the exception of URA, the internal audit function of selected entities did not", "page": 256, "level": 2}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xi)", "metadata": {"headings": [{"headings_0": {"content": "(xi)", "page": 256, "level": 5}}, {"headings_1": {"content": "conduct of internal audit activities. It was also noted that internal audit reports do", "page": 256, "level": 2}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Five entities (URA, MOFPED, MOWE, MoWT, and MoH) lacked clear updates and", "metadata": {"headings": [{"headings_0": {"content": "(xi)", "page": 256, "level": 5}}, {"headings_1": {"content": "conduct of internal audit activities. It was also noted that internal audit reports do", "page": 256, "level": 2}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "follow-up mechanisms on tracking the progress of domesticated SDGs. There was no SDG reported data on the progress of SDG targets and proof of reports", "metadata": {"headings": [{"headings_0": {"content": "follow-up mechanisms on tracking the progress of domesticated SDGs. There was no SDG reported data on the progress of SDG targets and proof of reports", "page": 256, "level": 4}}, {"headings_1": {"content": "(xi)", "page": 256, "level": 5}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "submitted to the SDG secretariat under OPM.", "metadata": {"headings": [{"headings_0": {"content": "follow-up mechanisms on tracking the progress of domesticated SDGs. There was no SDG reported data on the progress of SDG targets and proof of reports", "page": 256, "level": 4}}, {"headings_1": {"content": "(xi)", "page": 256, "level": 5}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xii)", "metadata": {"headings": [{"headings_0": {"content": "(xii)", "page": 256, "level": 5}}, {"headings_1": {"content": "follow-up mechanisms on tracking the progress of domesticated SDGs. There was no SDG reported data on the progress of SDG targets and proof of reports", "page": 256, "level": 4}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Although it was noted that Uganda has a National Policy for Disaster Preparedness and management, no Legal framework was found to exist to enforce the key", "metadata": {"headings": [{"headings_0": {"content": "Although it was noted that Uganda has a National Policy for Disaster Preparedness and management, no Legal framework was found to exist to enforce the key", "page": 256, "level": 4}}, {"headings_1": {"content": "(xii)", "page": 256, "level": 5}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "provisions of this policy.", "metadata": {"headings": [{"headings_0": {"content": "Although it was noted that Uganda has a National Policy for Disaster Preparedness and management, no Legal framework was found to exist to enforce the key", "page": 256, "level": 4}}, {"headings_1": {"content": "(xii)", "page": 256, "level": 5}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Audit recommendations", "metadata": {"headings": [{"headings_0": {"content": "Audit recommendations", "page": 256, "level": 5}}, {"headings_1": {"content": "Although it was noted that Uganda has a National Policy for Disaster Preparedness and management, no Legal framework was found to exist to enforce the key", "page": 256, "level": 4}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "metadata": {"headings": [{"headings_0": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 256, "level": 5}}, {"headings_1": {"content": "Audit recommendations", "page": 256, "level": 5}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 256, "level": 5}}, {"headings_1": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 256, "level": 5}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MoFPED in consultation with URA should develop a policy to guide revenue forecasting. \nI advised the PSST to; \n(i) Put in place measures to effectively implement the medium term Debt", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 256, "level": 5}}, {"headings_1": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 256, "level": 5}}, [{"headings_0": {"content": "(i)", "page": 256, "level": 5}}, {"headings_1": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 256, "level": 5}}], [{"headings_0": {"content": "(i)", "page": 256, "level": 5}}, {"headings_1": {"content": "a) Macroeconomic policy, Fiscal policy and Strategic budgeting", "page": 256, "level": 5}}]], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Management Strategy (2022/2023-2025/2026) to ensure that level of public debt", "metadata": {"headings": [{"headings_0": {"content": "Management Strategy (2022/2023-2025/2026) to ensure that level of public debt", "page": 256, "level": 2}}, {"headings_1": {"content": "(i)", "page": 256, "level": 5}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "remains sustainable both in the medium and long term.", "metadata": {"headings": [{"headings_0": {"content": "Management Strategy (2022/2023-2025/2026) to ensure that level of public debt", "page": 256, "level": 2}}, {"headings_1": {"content": "(i)", "page": 256, "level": 5}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 256, "level": 5}}, {"headings_1": {"content": "Management Strategy (2022/2023-2025/2026) to ensure that level of public debt", "page": 256, "level": 2}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Prioritize discussing the results of the Budget sensitivity analysis with all the", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 256, "level": 5}}, {"headings_1": {"content": "Management Strategy (2022/2023-2025/2026) to ensure that level of public debt", "page": 256, "level": 2}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "relevant stakeholders specifically Parliament so as to ensure that the Parliamentary", "metadata": {"headings": [{"headings_0": {"content": "relevant stakeholders specifically Parliament so as to ensure that the Parliamentary", "page": 256, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 256, "level": 5}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Budget Committee is adequately sensitized on the relevance of the fiscal risk statement to facilitate an evidence based budget approval process.", "metadata": {"headings": [{"headings_0": {"content": "relevant stakeholders specifically Parliament so as to ensure that the Parliamentary", "page": 256, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 256, "level": 5}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 256, "level": 5}}, {"headings_1": {"content": "relevant stakeholders specifically Parliament so as to ensure that the Parliamentary", "page": 256, "level": 2}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Consider discussing the results of the Budget sensitivity analysis with relevant", "metadata": {"headings": [{"headings_0": {"content": "Consider discussing the results of the Budget sensitivity analysis with relevant", "page": 256, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 256, "level": 5}}], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "stakeholders to ensure that the parliamentary budget committee is sensitized on the relevance of the fiscal risk statement during budget approval process. \n(iv) Consider including exchange rates, interest rates and level of employment as assumptions in the forecasting model. \n256", "metadata": {"headings": [{"headings_0": {"content": "Consider discussing the results of the Budget sensitivity analysis with relevant", "page": 256, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 256, "level": 5}}, [{"headings_0": {"content": "Consider discussing the results of the Budget sensitivity analysis with relevant", "page": 256, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 256, "level": 5}}], [{"headings_0": {"content": "Consider discussing the results of the Budget sensitivity analysis with relevant", "page": 256, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 256, "level": 5}}]], "page": 256, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 257, "level": 5}}, {"headings_1": {"content": "Consider discussing the results of the Budget sensitivity analysis with relevant", "page": 256, "level": 2}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ensure that a statement for deviations between Medium Term forecasts and actual", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 257, "level": 5}}, {"headings_1": {"content": "Consider discussing the results of the Budget sensitivity analysis with relevant", "page": 256, "level": 2}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "performance is included in the BFP at the time of preparing the budget.", "metadata": {"headings": [{"headings_0": {"content": "performance is included in the BFP at the time of preparing the budget.", "page": 257, "level": 2}}, {"headings_1": {"content": "(v)", "page": 257, "level": 5}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 257, "level": 5}}, {"headings_1": {"content": "performance is included in the BFP at the time of preparing the budget.", "page": 257, "level": 2}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Liaise with NPA and respective Accounting Officers to evaluate the possibility of regular review of the strategic planning documents (strategic plan, PIAP) to ensure", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 257, "level": 5}}, {"headings_1": {"content": "performance is included in the BFP at the time of preparing the budget.", "page": 257, "level": 2}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "that their MTEF ceilings are aligned with BFP projections in the medium term.", "metadata": {"headings": [{"headings_0": {"content": "that their MTEF ceilings are aligned with BFP projections in the medium term.", "page": 257, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 257, "level": 5}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(vii) Put in place measures that will adequately meet funding requirements of the Contingency Fund as required by Law. \n(viii) Expedite the review of the approval process of the supplementary budgets to ensure there is a corresponding source of funding for any approved supplementary funding to avoid budget distortion.", "metadata": {"headings": [{"headings_0": {"content": "that their MTEF ceilings are aligned with BFP projections in the medium term.", "page": 257, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 257, "level": 5}}, [{"headings_0": {"content": "that their MTEF ceilings are aligned with BFP projections in the medium term.", "page": 257, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 257, "level": 5}}]], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Budget Preparation", "metadata": {"headings": [{"headings_0": {"content": "b) Budget Preparation", "page": 257, "level": 5}}, {"headings_1": {"content": "that their MTEF ceilings are aligned with BFP projections in the medium term.", "page": 257, "level": 2}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 257, "level": 5}}, {"headings_1": {"content": "b) Budget Preparation", "page": 257, "level": 5}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "NPA should conduct evidence-based cost study to inform Government of the funding requirement needed over the NDP period to implement the entities\u2019", "metadata": {"headings": [{"headings_0": {"content": "NPA should conduct evidence-based cost study to inform Government of the funding requirement needed over the NDP period to implement the entities\u2019", "page": 257, "level": 4}}, {"headings_1": {"content": "(i)", "page": 257, "level": 5}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "strategic interventions and facilitate achievement of the programme outcomes.", "metadata": {"headings": [{"headings_0": {"content": "NPA should conduct evidence-based cost study to inform Government of the funding requirement needed over the NDP period to implement the entities\u2019", "page": 257, "level": 4}}, {"headings_1": {"content": "(i)", "page": 257, "level": 5}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The cost study by NPA should form the basis for the MTEF ceilings by MOFPED", "metadata": {"headings": [{"headings_0": {"content": "The cost study by NPA should form the basis for the MTEF ceilings by MOFPED", "page": 257, "level": 2}}, {"headings_1": {"content": "NPA should conduct evidence-based cost study to inform Government of the funding requirement needed over the NDP period to implement the entities\u2019", "page": 257, "level": 4}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "during preparation of key policy Government.", "metadata": {"headings": [{"headings_0": {"content": "The cost study by NPA should form the basis for the MTEF ceilings by MOFPED", "page": 257, "level": 2}}, {"headings_1": {"content": "NPA should conduct evidence-based cost study to inform Government of the funding requirement needed over the NDP period to implement the entities\u2019", "page": 257, "level": 4}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 257, "level": 5}}, {"headings_1": {"content": "The cost study by NPA should form the basis for the MTEF ceilings by MOFPED", "page": 257, "level": 2}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised NPA and MOFPED to ensure that where revenue forecasts may not be", "metadata": {"headings": [{"headings_0": {"content": "I advised NPA and MOFPED to ensure that where revenue forecasts may not be", "page": 257, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 257, "level": 5}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "sufficient to fund implementation of some strategic programme interventions in line with the cost study estimates due to limited resource envelop, a commitment should be made before plan implementation on unfunded priorities in the medium term to prevent actions such as budget repurposing/ reprioritization that may affect budget credibility/ lead to budget distortions.", "metadata": {"headings": [{"headings_0": {"content": "I advised NPA and MOFPED to ensure that where revenue forecasts may not be", "page": 257, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 257, "level": 5}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Budget Approval", "metadata": {"headings": [{"headings_0": {"content": "c) Budget Approval", "page": 257, "level": 5}}, {"headings_1": {"content": "I advised NPA and MOFPED to ensure that where revenue forecasts may not be", "page": 257, "level": 2}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 257, "level": 5}}, {"headings_1": {"content": "c) Budget Approval", "page": 257, "level": 5}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advise the SDG secretariat under the OPM to review the National SDG Implementation Road Map (2020/21 \u2013 2024/25) and provide specific guidance to MALGs on planning and budgeting, Monitoring and Evaluation of the SDG Interventions.", "metadata": {"headings": [{"headings_0": {"content": "I advise the SDG secretariat under the OPM to review the National SDG Implementation Road Map (2020/21 \u2013 2024/25) and provide specific guidance to MALGs on planning and budgeting, Monitoring and Evaluation of the SDG Interventions.", "page": 257, "level": 4}}, {"headings_1": {"content": "(i)", "page": 257, "level": 5}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ii) The PSST should ensure that the Accounting Officers regularly update the", "metadata": {"headings": [{"headings_0": {"content": "I advise the SDG secretariat under the OPM to review the National SDG Implementation Road Map (2020/21 \u2013 2024/25) and provide specific guidance to MALGs on planning and budgeting, Monitoring and Evaluation of the SDG Interventions.", "page": 257, "level": 4}}, {"headings_1": {"content": "(i)", "page": 257, "level": 5}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "domestic arrears IFMS module with verified figures to inform national planning", "metadata": {"headings": [{"headings_0": {"content": "domestic arrears IFMS module with verified figures to inform national planning", "page": 257, "level": 2}}, {"headings_1": {"content": "I advise the SDG secretariat under the OPM to review the National SDG Implementation Road Map (2020/21 \u2013 2024/25) and provide specific guidance to MALGs on planning and budgeting, Monitoring and Evaluation of the SDG Interventions.", "page": 257, "level": 4}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and budgeting for arrears.", "metadata": {"headings": [{"headings_0": {"content": "domestic arrears IFMS module with verified figures to inform national planning", "page": 257, "level": 2}}, {"headings_1": {"content": "I advise the SDG secretariat under the OPM to review the National SDG Implementation Road Map (2020/21 \u2013 2024/25) and provide specific guidance to MALGs on planning and budgeting, Monitoring and Evaluation of the SDG Interventions.", "page": 257, "level": 4}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 257, "level": 5}}, {"headings_1": {"content": "domestic arrears IFMS module with verified figures to inform national planning", "page": 257, "level": 2}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The PSST should ensure that the recommendations of the budget committee and other committees of Parliament are complied with.", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 257, "level": 5}}, {"headings_1": {"content": "domestic arrears IFMS module with verified figures to inform national planning", "page": 257, "level": 2}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 257, "level": 5}}, {"headings_1": {"content": "(iii)", "page": 257, "level": 5}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The PSST should engage Parliament to ensure that the necessary amendments to", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 257, "level": 5}}, {"headings_1": {"content": "(iii)", "page": 257, "level": 5}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the PFMA and the PFM Regulations are made to support the implementation of", "metadata": {"headings": [{"headings_0": {"content": "the PFMA and the PFM Regulations are made to support the implementation of", "page": 257, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 257, "level": 5}}], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the programmatic approach to planning and budgeting. \n257", "metadata": {"headings": [{"headings_0": {"content": "the PFMA and the PFM Regulations are made to support the implementation of", "page": 257, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 257, "level": 5}}, [{"headings_0": {"content": "the PFMA and the PFM Regulations are made to support the implementation of", "page": 257, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 257, "level": 5}}]], "page": 257, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v) Capacity building including more sensitization and/or trainings should be undertaken with members of Parliament in order to equip them with skills for", "metadata": {"headings": [{"headings_0": {"content": "(v) Capacity building including more sensitization and/or trainings should be undertaken with members of Parliament in order to equip them with skills for", "page": 258, "level": 4}}, {"headings_1": {"content": "the PFMA and the PFM Regulations are made to support the implementation of", "page": 257, "level": 2}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "scrutinizing program based budgets as well as secure their full support and appreciation of the reform.", "metadata": {"headings": [{"headings_0": {"content": "(v) Capacity building including more sensitization and/or trainings should be undertaken with members of Parliament in order to equip them with skills for", "page": 258, "level": 4}}, {"headings_1": {"content": "the PFMA and the PFM Regulations are made to support the implementation of", "page": 257, "level": 2}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d) Financial Management and Service Delivery", "metadata": {"headings": [{"headings_0": {"content": "d) Financial Management and Service Delivery", "page": 258, "level": 5}}, {"headings_1": {"content": "(v) Capacity building including more sensitization and/or trainings should be undertaken with members of Parliament in order to equip them with skills for", "page": 258, "level": 4}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 258, "level": 5}}, {"headings_1": {"content": "d) Financial Management and Service Delivery", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The PSST was advised to fast track the full rollout of the e-GP procurement", "metadata": {"headings": [{"headings_0": {"content": "The PSST was advised to fast track the full rollout of the e-GP procurement", "page": 258, "level": 2}}, {"headings_1": {"content": "(i)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "automation and review of procurement laws to address the inefficiencies in the procurement process.", "metadata": {"headings": [{"headings_0": {"content": "The PSST was advised to fast track the full rollout of the e-GP procurement", "page": 258, "level": 2}}, {"headings_1": {"content": "(i)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 258, "level": 5}}, {"headings_1": {"content": "The PSST was advised to fast track the full rollout of the e-GP procurement", "page": 258, "level": 2}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The PSST was advised to fast track the rollout of the HCM system covering all", "metadata": {"headings": [{"headings_0": {"content": "The PSST was advised to fast track the rollout of the HCM system covering all", "page": 258, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "categories of staff. Consideration should be made to provide for a two-way communication between IFMS and HCM system.", "metadata": {"headings": [{"headings_0": {"content": "The PSST was advised to fast track the rollout of the HCM system covering all", "page": 258, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 258, "level": 5}}, {"headings_1": {"content": "The PSST was advised to fast track the rollout of the HCM system covering all", "page": 258, "level": 2}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Accounting Officer of URA was advised to enhance Human resource policies to provide for recruitment, management and exit of contract staff.", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 258, "level": 5}}, {"headings_1": {"content": "The PSST was advised to fast track the rollout of the HCM system covering all", "page": 258, "level": 2}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 258, "level": 5}}, {"headings_1": {"content": "(iii)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers of MoWT, MoWE and MoH were advised to develop and", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers of MoWT, MoWE and MoH were advised to develop and", "page": 258, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implement the IT policies in order to strengthen the IT governance structures.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers of MoWT, MoWE and MoH were advised to develop and", "page": 258, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 258, "level": 5}}, {"headings_1": {"content": "The Accounting Officers of MoWT, MoWE and MoH were advised to develop and", "page": 258, "level": 2}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The PSST was advised to make NTR revenue forecasting more consultative so as", "metadata": {"headings": [{"headings_0": {"content": "The PSST was advised to make NTR revenue forecasting more consultative so as", "page": 258, "level": 2}}, {"headings_1": {"content": "(v)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to arrive at realistic estimates to facilitate revenue mobilization and collection.", "metadata": {"headings": [{"headings_0": {"content": "The PSST was advised to make NTR revenue forecasting more consultative so as", "page": 258, "level": 2}}, {"headings_1": {"content": "(v)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 258, "level": 5}}, {"headings_1": {"content": "The PSST was advised to make NTR revenue forecasting more consultative so as", "page": 258, "level": 2}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The respective Accounting Officers were advised put measures in place to ensure that project management is effective to avoid any delays in project implementation so as to progressively realize project support.", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 258, "level": 5}}, {"headings_1": {"content": "The PSST was advised to make NTR revenue forecasting more consultative so as", "page": 258, "level": 2}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii)", "metadata": {"headings": [{"headings_0": {"content": "(vii)", "page": 258, "level": 5}}, {"headings_1": {"content": "(vi)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer of URA was advised to initiate measures to regularly update", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer of URA was advised to initiate measures to regularly update", "page": 258, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the taxpayer database to enhance its completeness and reliability.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer of URA was advised to initiate measures to regularly update", "page": 258, "level": 2}}, {"headings_1": {"content": "(vii)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(viii)", "metadata": {"headings": [{"headings_0": {"content": "(viii)", "page": 258, "level": 5}}, {"headings_1": {"content": "The Accounting Officer of URA was advised to initiate measures to regularly update", "page": 258, "level": 2}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The PSST was advised to regularly review strategies to increase domestic revenue", "metadata": {"headings": [{"headings_0": {"content": "(viii)", "page": 258, "level": 5}}, {"headings_1": {"content": "The Accounting Officer of URA was advised to initiate measures to regularly update", "page": 258, "level": 2}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "collections to sustainably fund the ever increasing needs of Government and", "metadata": {"headings": [{"headings_0": {"content": "collections to sustainably fund the ever increasing needs of Government and", "page": 258, "level": 2}}, {"headings_1": {"content": "(viii)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "review the legal framework on supplementary expenditure to minimize budget distortions.", "metadata": {"headings": [{"headings_0": {"content": "collections to sustainably fund the ever increasing needs of Government and", "page": 258, "level": 2}}, {"headings_1": {"content": "(viii)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ix)", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 258, "level": 5}}, {"headings_1": {"content": "collections to sustainably fund the ever increasing needs of Government and", "page": 258, "level": 2}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the PSST to build capacity of staff in the Office of the Internal Auditor", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 258, "level": 5}}, {"headings_1": {"content": "collections to sustainably fund the ever increasing needs of Government and", "page": 258, "level": 2}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "General should to provide assurance services on the efficiency, economy and", "metadata": {"headings": [{"headings_0": {"content": "General should to provide assurance services on the efficiency, economy and", "page": 258, "level": 2}}, {"headings_1": {"content": "(ix)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "effectiveness of the administration of the programmes and operations of Government entities.", "metadata": {"headings": [{"headings_0": {"content": "General should to provide assurance services on the efficiency, economy and", "page": 258, "level": 2}}, {"headings_1": {"content": "(ix)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(x)", "metadata": {"headings": [{"headings_0": {"content": "(x)", "page": 258, "level": 5}}, {"headings_1": {"content": "General should to provide assurance services on the efficiency, economy and", "page": 258, "level": 2}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The PSST was advised to ensure automation of the internal audit processes in line with the Government digital transformation strategy of ensuring automation of Government processes to facilitate efficiency, transparency and accountability.", "metadata": {"headings": [{"headings_0": {"content": "The PSST was advised to ensure automation of the internal audit processes in line with the Government digital transformation strategy of ensuring automation of Government processes to facilitate efficiency, transparency and accountability.", "page": 258, "level": 4}}, {"headings_1": {"content": "(x)", "page": 258, "level": 5}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(xi)", "metadata": {"headings": [{"headings_0": {"content": "(xi)", "page": 258, "level": 5}}, {"headings_1": {"content": "The PSST was advised to ensure automation of the internal audit processes in line with the Government digital transformation strategy of ensuring automation of Government processes to facilitate efficiency, transparency and accountability.", "page": 258, "level": 4}}], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers should engage the SDG secretariat under OPM to clearly domesticate and define SDG indicators/ targets on the allocated Goals under NDP \n258", "metadata": {"headings": [{"headings_0": {"content": "(xi)", "page": 258, "level": 5}}, {"headings_1": {"content": "The PSST was advised to ensure automation of the internal audit processes in line with the Government digital transformation strategy of ensuring automation of Government processes to facilitate efficiency, transparency and accountability.", "page": 258, "level": 4}}, [{"headings_0": {"content": "(xi)", "page": 258, "level": 5}}, {"headings_1": {"content": "The PSST was advised to ensure automation of the internal audit processes in line with the Government digital transformation strategy of ensuring automation of Government processes to facilitate efficiency, transparency and accountability.", "page": 258, "level": 4}}]], "page": 258, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "III programme to facilitate routine data collection, analysis and reporting on progress of the SDG targets by MDAs through the SDG secretariat.", "metadata": {"headings": [{"headings_0": {"content": "III programme to facilitate routine data collection, analysis and reporting on progress of the SDG targets by MDAs through the SDG secretariat.", "page": 259, "level": 4}}, {"headings_1": {"content": "(xi)", "page": 258, "level": 5}}], "page": 259, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Overall audit conclusion", "metadata": {"headings": [{"headings_0": {"content": "Overall audit conclusion", "page": 259, "level": 5}}, {"headings_1": {"content": "III programme to facilitate routine data collection, analysis and reporting on progress of the SDG targets by MDAs through the SDG secretariat.", "page": 259, "level": 4}}], "page": 259, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The overall average Government PFM system performance based on the selected entities during the financial year 2022/23 was 3.0 out of the desired performance target grade of 4.0 which is fairly satisfactory performance. This implies that the Government needs", "metadata": {"headings": [{"headings_0": {"content": "Overall audit conclusion", "page": 259, "level": 5}}, {"headings_1": {"content": "III programme to facilitate routine data collection, analysis and reporting on progress of the SDG targets by MDAs through the SDG secretariat.", "page": 259, "level": 4}}], "page": 259, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "to review the PFM reforms and address the areas of improvement identified to realize the intended objectives as outlined in the national PFM reform strategy and the National", "metadata": {"headings": [{"headings_0": {"content": "to review the PFM reforms and address the areas of improvement identified to realize the intended objectives as outlined in the national PFM reform strategy and the National", "page": 259, "level": 4}}, {"headings_1": {"content": "Overall audit conclusion", "page": 259, "level": 5}}], "page": 259, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Development Plan.", "metadata": {"headings": [{"headings_0": {"content": "to review the PFM reforms and address the areas of improvement identified to realize the intended objectives as outlined in the national PFM reform strategy and the National", "page": 259, "level": 4}}, {"headings_1": {"content": "Overall audit conclusion", "page": 259, "level": 5}}], "page": 259, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.3 ENGINEERING/PUBLIC WORKS AUDITS", "metadata": {"headings": [{"headings_0": {"content": "4.3 ENGINEERING/PUBLIC WORKS AUDITS", "page": 259, "level": 5}}, {"headings_1": {"content": "to review the PFM reforms and address the areas of improvement identified to realize the intended objectives as outlined in the national PFM reform strategy and the National", "page": 259, "level": 4}}], "page": 259, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I undertook and completed seven (07) Engineering /Public Works audits during the period of reporting as summarised in the Table below.", "metadata": {"headings": [{"headings_0": {"content": "I undertook and completed seven (07) Engineering /Public Works audits during the period of reporting as summarised in the Table below.", "page": 259, "level": 4}}, {"headings_1": {"content": "4.3 ENGINEERING/PUBLIC WORKS AUDITS", "page": 259, "level": 5}}], "page": 259, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Table 40: Table showing Engineering /Public Works audits during the period of reporting", "metadata": {"headings": [{"headings_0": {"content": "I undertook and completed seven (07) Engineering /Public Works audits during the period of reporting as summarised in the Table below.", "page": 259, "level": 4}}, {"headings_1": {"content": "4.3 ENGINEERING/PUBLIC WORKS AUDITS", "page": 259, "level": 5}}], "page": 259, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["1", "Value for Money Audit/Assessment on Selected Urban Infrastructure Projects Implemented by the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF) Participating Municipal Councils and Cities in the Financial Year 2019/2020", "55.91", "105", "23"], ["2", "Value for Money Audit/Assessment on Selected Urban Infrastructure Projects Implemented by the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF) Participating Municipal Councils and Cities in the Financial Year 2020/2021", "48.89", "118", "23"], ["3", "Technical Engineering audit of infrastructure projects implemented by MAAIF under the ACDP", "23.07", "14", "1"], ["4", "Engineering audit of a selected sample of infrastructure projects implemented by OPM in the FY 2020/21 and 2022/23", "13.75", "15", "1"]], "metadata": {"headings": [{"headings_0": {"content": "I undertook and completed seven (07) Engineering /Public Works audits during the period of reporting as summarised in the Table below.", "page": 259, "level": 4}}, {"headings_1": {"content": "4.3 ENGINEERING/PUBLIC WORKS AUDITS", "page": 259, "level": 5}}], "page": 259, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Engineering/Public Works Audits", "Value of Contracts /Works Audited (UGX) Bn", "No of Projects (Water, Roads, Bridges and Buildings)", "No of Audit Reports"], "type": "table"}}, {"content": "259", "metadata": {"headings": [{"headings_0": {"content": "I undertook and completed seven (07) Engineering /Public Works audits during the period of reporting as summarised in the Table below.", "page": 259, "level": 4}}, {"headings_1": {"content": "4.3 ENGINEERING/PUBLIC WORKS AUDITS", "page": 259, "level": 5}}], "page": 259, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["5", "Special Audit on Alleged Mismanagement of Funds for Kanara Water Supply Project in Kitagwenda District (Phase II &III) and Kikazi- Ntara Road", "1.15", "3", "1"], ["6", "Engineering Audit and assessment of Infrastructure projects implemented by 73 Local Governments under the UgIFT Program for Construction of Seed Schools and Health Facilities in the Education and Health Sectors", "153.98", "105", "74"], ["**Total**", null, "**296.75**", "**360**", "**123**"]], "metadata": {"headings": [{"headings_0": {"content": "I undertook and completed seven (07) Engineering /Public Works audits during the period of reporting as summarised in the Table below.", "page": 259, "level": 4}}, {"headings_1": {"content": "4.3 ENGINEERING/PUBLIC WORKS AUDITS", "page": 259, "level": 5}}], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Engineering/Public Works Audits", "Value of Contracts /Works Audited (UGX) Bn", "No of Projects (Water, Roads, Bridges and Buildings)", "No of Audit Reports"], "type": "table"}}, {"content": "The key findings are presented below:", "metadata": {"headings": [{"headings_0": {"content": "I undertook and completed seven (07) Engineering /Public Works audits during the period of reporting as summarised in the Table below.", "page": 259, "level": 4}}, {"headings_1": {"content": "4.3 ENGINEERING/PUBLIC WORKS AUDITS", "page": 259, "level": 5}}], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.3.1 Engineering Audit on a Selected Sample of Infrastructure Projects Implemented by the Ministry of Agriculture Animal Industry and Fisheries (MAAIF) under the Agriculture Cluster Development Project (ACDP)", "metadata": {"headings": [{"headings_0": {"content": "4.3.1 Engineering Audit on a Selected Sample of Infrastructure Projects Implemented by the Ministry of Agriculture Animal Industry and Fisheries (MAAIF) under the Agriculture Cluster Development Project (ACDP)", "page": 260, "level": 5}}, {"headings_1": {"content": "I undertook and completed seven (07) Engineering /Public Works audits during the period of reporting as summarised in the Table below.", "page": 259, "level": 4}}], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "According to documentation availed, MAAIF indicated that under ACDP, a total of 56 road rehabilitation contracts across 71 Local Governments had been implemented with", "metadata": {"headings": [{"headings_0": {"content": "According to documentation availed, MAAIF indicated that under ACDP, a total of 56 road rehabilitation contracts across 71 Local Governments had been implemented with", "page": 260, "level": 4}}, {"headings_1": {"content": "4.3.1 Engineering Audit on a Selected Sample of Infrastructure Projects Implemented by the Ministry of Agriculture Animal Industry and Fisheries (MAAIF) under the Agriculture Cluster Development Project (ACDP)", "page": 260, "level": 5}}], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "contracts amounting to UGX. 63,018,260,301 (VAT exclusive).", "metadata": {"headings": [{"headings_0": {"content": "According to documentation availed, MAAIF indicated that under ACDP, a total of 56 road rehabilitation contracts across 71 Local Governments had been implemented with", "page": 260, "level": 4}}, {"headings_1": {"content": "4.3.1 Engineering Audit on a Selected Sample of Infrastructure Projects Implemented by the Ministry of Agriculture Animal Industry and Fisheries (MAAIF) under the Agriculture Cluster Development Project (ACDP)", "page": 260, "level": 5}}], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I undertook an engineering audit on a sample of fourteen (14) projects across 17 Local Governments worth UGX. 23,072,512,901 (VAT exclusive) representing 36.6% of the total", "metadata": {"headings": [{"headings_0": {"content": "I undertook an engineering audit on a sample of fourteen (14) projects across 17 Local Governments worth UGX. 23,072,512,901 (VAT exclusive) representing 36.6% of the total", "page": 260, "level": 4}}, {"headings_1": {"content": "According to documentation availed, MAAIF indicated that under ACDP, a total of 56 road rehabilitation contracts across 71 Local Governments had been implemented with", "page": 260, "level": 4}}], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "value of the contracts.", "metadata": {"headings": [{"headings_0": {"content": "I undertook an engineering audit on a sample of fourteen (14) projects across 17 Local Governments worth UGX. 23,072,512,901 (VAT exclusive) representing 36.6% of the total", "page": 260, "level": 4}}, {"headings_1": {"content": "According to documentation availed, MAAIF indicated that under ACDP, a total of 56 road rehabilitation contracts across 71 Local Governments had been implemented with", "page": 260, "level": 4}}], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Below is a summary of key findings and observations resulting from the engineering", "metadata": {"headings": [{"headings_0": {"content": "Below is a summary of key findings and observations resulting from the engineering", "page": 260, "level": 2}}, {"headings_1": {"content": "I undertook an engineering audit on a sample of fourteen (14) projects across 17 Local Governments worth UGX. 23,072,512,901 (VAT exclusive) representing 36.6% of the total", "page": 260, "level": 4}}], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "audit.", "metadata": {"headings": [{"headings_0": {"content": "Below is a summary of key findings and observations resulting from the engineering", "page": 260, "level": 2}}, {"headings_1": {"content": "I undertook an engineering audit on a sample of fourteen (14) projects across 17 Local Governments worth UGX. 23,072,512,901 (VAT exclusive) representing 36.6% of the total", "page": 260, "level": 4}}], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i) Failure to Conduct Detailed Designs", "metadata": {"headings": [{"headings_0": {"content": "(i) Failure to Conduct Detailed Designs", "page": 260, "level": 5}}, {"headings_1": {"content": "Below is a summary of key findings and observations resulting from the engineering", "page": 260, "level": 2}}], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Apart from the Kumi project where a design review was carried out, no detailed designs", "metadata": {"headings": [{"headings_0": {"content": "Apart from the Kumi project where a design review was carried out, no detailed designs", "page": 260, "level": 2}}, {"headings_1": {"content": "(i) Failure to Conduct Detailed Designs", "page": 260, "level": 5}}], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "were undertaken for the roads on all the other thirteen (13) projects. In addition, I was not availed geotechnical investigation reports for the bridge and box culverts constructed", "metadata": {"headings": [{"headings_0": {"content": "Apart from the Kumi project where a design review was carried out, no detailed designs", "page": 260, "level": 2}}, {"headings_1": {"content": "(i) Failure to Conduct Detailed Designs", "page": 260, "level": 5}}], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "in Ntungamo, Kumi, Bukwo and Kabarole Districts", "metadata": {"headings": [{"headings_0": {"content": "in Ntungamo, Kumi, Bukwo and Kabarole Districts", "page": 260, "level": 2}}, {"headings_1": {"content": "Apart from the Kumi project where a design review was carried out, no detailed designs", "page": 260, "level": 2}}], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Failure to conduct detailed designs can lead to the implementation of activities that do", "metadata": {"headings": [{"headings_0": {"content": "Failure to conduct detailed designs can lead to the implementation of activities that do", "page": 260, "level": 2}}, {"headings_1": {"content": "in Ntungamo, Kumi, Bukwo and Kabarole Districts", "page": 260, "level": 2}}], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "not address the initial road conditions while failure to undertake geotechnical investigations can lead to the adoption of foundations that are not suitable for the existing ground conditions. \n260", "metadata": {"headings": [{"headings_0": {"content": "Failure to conduct detailed designs can lead to the implementation of activities that do", "page": 260, "level": 2}}, {"headings_1": {"content": "in Ntungamo, Kumi, Bukwo and Kabarole Districts", "page": 260, "level": 2}}, [{"headings_0": {"content": "Failure to conduct detailed designs can lead to the implementation of activities that do", "page": 260, "level": 2}}, {"headings_1": {"content": "in Ntungamo, Kumi, Bukwo and Kabarole Districts", "page": 260, "level": 2}}]], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that for future projects of similar nature,", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that for future projects of similar nature,", "page": 261, "level": 2}}, {"headings_1": {"content": "Failure to conduct detailed designs can lead to the implementation of activities that do", "page": 260, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "detailed designs are conducted", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that for future projects of similar nature,", "page": 261, "level": 2}}, {"headings_1": {"content": "Failure to conduct detailed designs can lead to the implementation of activities that do", "page": 260, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii) Procurement Issues", "metadata": {"headings": [{"headings_0": {"content": "(ii) Procurement Issues", "page": 261, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that for future projects of similar nature,", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "On three (3) of the fourteen (14) contracts, I noted some issues arising from my review of the procurement of the works contractors as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "(ii) Procurement Issues", "page": 261, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that for future projects of similar nature,", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In Amuru DLG, after arithmetic checks and corrections, the evaluation team", "metadata": {"headings": [{"headings_0": {"content": "(ii) Procurement Issues", "page": 261, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that for future projects of similar nature,", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(ii) Procurement Issues", "page": 261, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that for future projects of similar nature,", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "communicated and recommended Wilen Construction (U) Limited as the best", "metadata": {"headings": [{"headings_0": {"content": "communicated and recommended Wilen Construction (U) Limited as the best", "page": 261, "level": 2}}, {"headings_1": {"content": "(ii) Procurement Issues", "page": 261, "level": 5}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "evaluated bidder with a bid price of UGX.2,181,140,717 inclusive of VAT and", "metadata": {"headings": [{"headings_0": {"content": "communicated and recommended Wilen Construction (U) Limited as the best", "page": 261, "level": 2}}, {"headings_1": {"content": "(ii) Procurement Issues", "page": 261, "level": 5}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "contingency. However, the contract agreement indicated that the contract price was UGX.2,561,356,046 VAT inclusive. No justification was provided for the", "metadata": {"headings": [{"headings_0": {"content": "contingency. However, the contract agreement indicated that the contract price was UGX.2,561,356,046 VAT inclusive. No justification was provided for the", "page": 261, "level": 4}}, {"headings_1": {"content": "communicated and recommended Wilen Construction (U) Limited as the best", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "variance of UGX.380,215,329", "metadata": {"headings": [{"headings_0": {"content": "contingency. However, the contract agreement indicated that the contract price was UGX.2,561,356,046 VAT inclusive. No justification was provided for the", "page": 261, "level": 4}}, {"headings_1": {"content": "communicated and recommended Wilen Construction (U) Limited as the best", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In Isingiro DLG, the evaluation team did not correct the arithmetic error of", "metadata": {"headings": [{"headings_0": {"content": "contingency. However, the contract agreement indicated that the contract price was UGX.2,561,356,046 VAT inclusive. No justification was provided for the", "page": 261, "level": 4}}, {"headings_1": {"content": "communicated and recommended Wilen Construction (U) Limited as the best", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "contingency. However, the contract agreement indicated that the contract price was UGX.2,561,356,046 VAT inclusive. No justification was provided for the", "page": 261, "level": 4}}, {"headings_1": {"content": "communicated and recommended Wilen Construction (U) Limited as the best", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.166,837,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.166,837,000", "page": 261, "level": 2}}, {"headings_1": {"content": "contingency. However, the contract agreement indicated that the contract price was UGX.2,561,356,046 VAT inclusive. No justification was provided for the", "page": 261, "level": 4}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "UGX.166,837,000", "page": 261, "level": 2}}, {"headings_1": {"content": "contingency. However, the contract agreement indicated that the contract price was UGX.2,561,356,046 VAT inclusive. No justification was provided for the", "page": 261, "level": 4}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In Kapchorwa DLG, the bid security of the winning bidder expired before the extended bid validity period requested by the client", "metadata": {"headings": [{"headings_0": {"content": "UGX.166,837,000", "page": 261, "level": 2}}, {"headings_1": {"content": "contingency. However, the contract agreement indicated that the contract price was UGX.2,561,356,046 VAT inclusive. No justification was provided for the", "page": 261, "level": 4}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "These procurement irregularities can lead to challenges during project implementation", "metadata": {"headings": [{"headings_0": {"content": "These procurement irregularities can lead to challenges during project implementation", "page": 261, "level": 2}}, {"headings_1": {"content": "UGX.166,837,000", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that going forward, the evaluation teams", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that going forward, the evaluation teams", "page": 261, "level": 2}}, {"headings_1": {"content": "These procurement irregularities can lead to challenges during project implementation", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "adhere to the relevant procurement guidelines", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that going forward, the evaluation teams", "page": 261, "level": 2}}, {"headings_1": {"content": "These procurement irregularities can lead to challenges during project implementation", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii) Expiry of Performance and Advance Payment Guarantees", "metadata": {"headings": [{"headings_0": {"content": "(iii) Expiry of Performance and Advance Payment Guarantees", "page": 261, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that going forward, the evaluation teams", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I established that apart from the Kamwenge Project, the performance guarantees for all", "metadata": {"headings": [{"headings_0": {"content": "I established that apart from the Kamwenge Project, the performance guarantees for all", "page": 261, "level": 2}}, {"headings_1": {"content": "(iii) Expiry of Performance and Advance Payment Guarantees", "page": 261, "level": 5}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the other thirteen (13) works projects expired prior to completion of the works contrary to the contract requirements", "metadata": {"headings": [{"headings_0": {"content": "I established that apart from the Kamwenge Project, the performance guarantees for all", "page": 261, "level": 2}}, {"headings_1": {"content": "(iii) Expiry of Performance and Advance Payment Guarantees", "page": 261, "level": 5}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In addition, I noted that the advance payment guarantees for five (05) projects expired prior to recovery of advance worth UGX. 2,716,467,669 as detailed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "In addition, I noted that the advance payment guarantees for five (05) projects expired prior to recovery of advance worth UGX. 2,716,467,669 as detailed in the table below;", "page": 261, "level": 4}}, {"headings_1": {"content": "I established that apart from the Kamwenge Project, the performance guarantees for all", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Table 41: Table showing advance payment guarantees for five (05) projects expired", "metadata": {"headings": [{"headings_0": {"content": "In addition, I noted that the advance payment guarantees for five (05) projects expired prior to recovery of advance worth UGX. 2,716,467,669 as detailed in the table below;", "page": 261, "level": 4}}, {"headings_1": {"content": "I established that apart from the Kamwenge Project, the performance guarantees for all", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "prior to recovery of advance worth UGX. 2,716,467,669", "metadata": {"headings": [{"headings_0": {"content": "prior to recovery of advance worth UGX. 2,716,467,669", "page": 261, "level": 2}}, {"headings_1": {"content": "In addition, I noted that the advance payment guarantees for five (05) projects expired prior to recovery of advance worth UGX. 2,716,467,669 as detailed in the table below;", "page": 261, "level": 4}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Rehabilitative works on 3km of farm access roads in Ongino sub county, Kumi district.", "1,541,679,717"], ["**2**", "Rehabilitative works on 13km of farm access roads in Kapchorwa district", "339,355,870"], ["**3**", "Rehabilitative works on bottlenecks (chokes) on 29km of farm access (Menziro \u2013Kateera 14.5) in Kakuto Subcounty and Kasanvu Kyakatuma Kamuli Rd 14.9km, Kyeere subcounty roads in Kyotera District", "152,166,097"], ["**4**", "Rehabilitative works on 26km of farm access roads in Kasanda and Mubende districts", "517,650,738"]], "metadata": {"headings": [{"headings_0": {"content": "prior to recovery of advance worth UGX. 2,716,467,669", "page": 261, "level": 2}}, {"headings_1": {"content": "In addition, I noted that the advance payment guarantees for five (05) projects expired prior to recovery of advance worth UGX. 2,716,467,669 as detailed in the table below;", "page": 261, "level": 4}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Un Recovered Advance [UGX]"], "type": "table"}}, {"content": "261", "metadata": {"headings": [{"headings_0": {"content": "prior to recovery of advance worth UGX. 2,716,467,669", "page": 261, "level": 2}}, {"headings_1": {"content": "In addition, I noted that the advance payment guarantees for five (05) projects expired prior to recovery of advance worth UGX. 2,716,467,669 as detailed in the table below;", "page": 261, "level": 4}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**5**", "Rehabilitative works on 7.8km of farm access roads in Mpigi district", "165,615,247"], ["", "", "**2,716,467,669**"]], "metadata": {"headings": [{"headings_0": {"content": "prior to recovery of advance worth UGX. 2,716,467,669", "page": 261, "level": 2}}, {"headings_1": {"content": "In addition, I noted that the advance payment guarantees for five (05) projects expired prior to recovery of advance worth UGX. 2,716,467,669 as detailed in the table below;", "page": 261, "level": 4}}], "page": 262, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Un Recovered Advance [UGX]"], "type": "table"}}, {"content": "Failure to maintain a valid performance and advance payment guarantee constitutes a fundamental breach of contract and exposes the client to the risk of financial loss in the event the contractors fail to perform. \nI advised the Accounting Officer to always ensure that contractors maintain valid guarantees as contractually required.", "metadata": {"headings": [{"headings_0": {"content": "prior to recovery of advance worth UGX. 2,716,467,669", "page": 261, "level": 2}}, {"headings_1": {"content": "In addition, I noted that the advance payment guarantees for five (05) projects expired prior to recovery of advance worth UGX. 2,716,467,669 as detailed in the table below;", "page": 261, "level": 4}}, [{"headings_0": {"content": "prior to recovery of advance worth UGX. 2,716,467,669", "page": 261, "level": 2}}, {"headings_1": {"content": "In addition, I noted that the advance payment guarantees for five (05) projects expired prior to recovery of advance worth UGX. 2,716,467,669 as detailed in the table below;", "page": 261, "level": 4}}]], "page": 262, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv) Delayed Completion of Works", "metadata": {"headings": [{"headings_0": {"content": "(iv) Delayed Completion of Works", "page": 262, "level": 5}}, {"headings_1": {"content": "prior to recovery of advance worth UGX. 2,716,467,669", "page": 261, "level": 2}}], "page": 262, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "At the time of audit, I noted that the completion of works on ten (10) projects had been delayed with delays ranging from 57 to 480 days. The details for the delays and are presented below;", "metadata": {"headings": [{"headings_0": {"content": "(iv) Delayed Completion of Works", "page": 262, "level": 5}}, {"headings_1": {"content": "prior to recovery of advance worth UGX. 2,716,467,669", "page": 261, "level": 2}}], "page": 262, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 42: Table showing delayed completion of works on ten projects", "metadata": {"headings": [{"headings_0": {"content": "Table 42: Table showing delayed completion of works on ten projects", "page": 262, "level": 2}}, {"headings_1": {"content": "(iv) Delayed Completion of Works", "page": 262, "level": 5}}], "page": 262, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Rehabilitative works on bottlenecks (chokes) on 11km of farm access roads in Bukwo district.", "57"], ["**2**", "Rehabilitative works on 3km of farm access roads in Ongino sub county, Kumi district.", "210"], ["**3**", "Rehabilitative works on 24.3km of farm access roads in Kabale district", "427"], ["**4**", "Rehabilitative works on 42km of farm access roads in Bunyagabu and Kaborole districts", "121"], ["**5**", "Construction of a 20m two Span bridge in Ntungamo district", "476"], ["**6**", "Rehabilitative works on 13km of farm access roads in Kapchorwa district", "156"], ["**7**", "Rehabilitative works on 13.3km of farm access roads in Isingiro district.", "413"], ["**8**", "Rehabilitative works on bottlenecks (chokes) on 17.7km of farm access roads in Kabonera, Kyasiga, and Kyanamukaka Sub county in Masaka district", "480"], ["**9**", "Rehabilitative works on bottlenecks (chokes) on 29km of farm access (Menziro \u2013Kateera 14.5) in Kakuto Subcounty and Kasanvu Kyakatuma Kamuli Rd 14.9km, Kyeere subcounty roads in Kyotera District", "335"], ["**10**", "Rehabilitative works on 26km of farm access roads in Kasanda and Mubende districts", "186"]], "metadata": {"headings": [{"headings_0": {"content": "Table 42: Table showing delayed completion of works on ten projects", "page": 262, "level": 2}}, {"headings_1": {"content": "(iv) Delayed Completion of Works", "page": 262, "level": 5}}], "page": 262, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Delays [No of Days]"], "type": "table"}}, {"content": "Delayed completion of works denies intended users timely usage of the infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Table 42: Table showing delayed completion of works on ten projects", "page": 262, "level": 2}}, {"headings_1": {"content": "(iv) Delayed Completion of Works", "page": 262, "level": 5}}], "page": 262, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to put in place measures to ensure that works are accelerated and completed. In addition, liquidated damages should be computed and", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that works are accelerated and completed. In addition, liquidated damages should be computed and", "page": 262, "level": 4}}, {"headings_1": {"content": "Table 42: Table showing delayed completion of works on ten projects", "page": 262, "level": 2}}], "page": 262, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "charged to the contractors", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that works are accelerated and completed. In addition, liquidated damages should be computed and", "page": 262, "level": 4}}, {"headings_1": {"content": "Table 42: Table showing delayed completion of works on ten projects", "page": 262, "level": 2}}], "page": 262, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v) Delayed Payment of Contractors", "metadata": {"headings": [{"headings_0": {"content": "(v) Delayed Payment of Contractors", "page": 262, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to put in place measures to ensure that works are accelerated and completed. In addition, liquidated damages should be computed and", "page": 262, "level": 4}}], "page": 262, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the availed documentation and established that there were delays ranging from 95 to 628 days in effecting payment of some of the IPCs to contractors on seven \n262", "metadata": {"headings": [{"headings_0": {"content": "(v) Delayed Payment of Contractors", "page": 262, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to put in place measures to ensure that works are accelerated and completed. In addition, liquidated damages should be computed and", "page": 262, "level": 4}}, [{"headings_0": {"content": "(v) Delayed Payment of Contractors", "page": 262, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to put in place measures to ensure that works are accelerated and completed. In addition, liquidated damages should be computed and", "page": 262, "level": 4}}]], "page": 262, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(07) of the projects. Arising from these delays, contractors are entitled to interest from the delayed payments. In the event the interest is claimed for, this shall constitute a financial loss of UGX.1,488,476,319 as detailed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "(07) of the projects. Arising from these delays, contractors are entitled to interest from the delayed payments. In the event the interest is claimed for, this shall constitute a financial loss of UGX.1,488,476,319 as detailed in the table below;", "page": 263, "level": 4}}, {"headings_1": {"content": "(v) Delayed Payment of Contractors", "page": 262, "level": 5}}], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Table 43: Table showing delayed contractor payments attracting interest", "metadata": {"headings": [{"headings_0": {"content": "Table 43: Table showing delayed contractor payments attracting interest", "page": 263, "level": 2}}, {"headings_1": {"content": "(07) of the projects. Arising from these delays, contractors are entitled to interest from the delayed payments. In the event the interest is claimed for, this shall constitute a financial loss of UGX.1,488,476,319 as detailed in the table below;", "page": 263, "level": 4}}], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Rehabilitative works on 24.3km of farm access roads in Kabale district", "443", "309,173,445"], ["**2**", "Rehabilitative works on 42km of farm access roads in Bunyagabu and Kaborole districts", "139", "50,401,961"], ["**3**", "Construction of a 20m two Span bridge in Ntungamo district", "628", "237,815,136"], ["**4**", "Rehabilitative works on 13.3km of farm access roads in Isingiro district.", "535", "614,448,030"], ["**5**", "Rehabilitative works on bottlenecks (chokes) on 17.7km of farm access roads in kabonera, Kyasiga, and Kyanamukaka Sub county in Masaka district", "221", "129,341,694.11"], ["**6**", "Rehabilitative works on bottlenecks (chokes) on 29km of farm access (Menziro \u2013Kateera 14.5) in Kakuto Subcounty and Kasanvu Kyakatuma Kamuli Rd 14.9km, Kyeere subcounty roads in Kyotera District", "340", "88,622,481.29"], ["**7**", "Rehabilitative works on bottlenecks (chokes) on 37km of farm access roads in Kamwenge district", "95", "58,673,572"], ["", "", "", "1,488,476,319.4"]], "metadata": {"headings": [{"headings_0": {"content": "Table 43: Table showing delayed contractor payments attracting interest", "page": 263, "level": 2}}, {"headings_1": {"content": "(07) of the projects. Arising from these delays, contractors are entitled to interest from the delayed payments. In the event the interest is claimed for, this shall constitute a financial loss of UGX.1,488,476,319 as detailed in the table below;", "page": 263, "level": 4}}], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["S N", "Project", "Delays in Payment (No of Days)", "Interest from Delayed Payment (UGX)"], "type": "table"}}, {"content": "Delayed payment of contractors negatively affects their cash flow affecting timely completion of works. In addition, this exposes the project to risk of financial loss resulting", "metadata": {"headings": [{"headings_0": {"content": "Delayed payment of contractors negatively affects their cash flow affecting timely completion of works. In addition, this exposes the project to risk of financial loss resulting", "page": 263, "level": 4}}, {"headings_1": {"content": "Table 43: Table showing delayed contractor payments attracting interest", "page": 263, "level": 2}}], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "from interest payments on delays", "metadata": {"headings": [{"headings_0": {"content": "Delayed payment of contractors negatively affects their cash flow affecting timely completion of works. In addition, this exposes the project to risk of financial loss resulting", "page": 263, "level": 4}}, {"headings_1": {"content": "Table 43: Table showing delayed contractor payments attracting interest", "page": 263, "level": 2}}], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to investigate the causes of delayed payment and put in", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to investigate the causes of delayed payment and put in", "page": 263, "level": 2}}, {"headings_1": {"content": "Delayed payment of contractors negatively affects their cash flow affecting timely completion of works. In addition, this exposes the project to risk of financial loss resulting", "page": 263, "level": 4}}], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "place measures to address them.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to investigate the causes of delayed payment and put in", "page": 263, "level": 2}}, {"headings_1": {"content": "Delayed payment of contractors negatively affects their cash flow affecting timely completion of works. In addition, this exposes the project to risk of financial loss resulting", "page": 263, "level": 4}}], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi) Stoppage of Works", "metadata": {"headings": [{"headings_0": {"content": "(vi) Stoppage of Works", "page": 263, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to investigate the causes of delayed payment and put in", "page": 263, "level": 2}}], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "During the inspection of the works, I observed that contractors had stopped works on the", "metadata": {"headings": [{"headings_0": {"content": "During the inspection of the works, I observed that contractors had stopped works on the", "page": 263, "level": 2}}, {"headings_1": {"content": "(vi) Stoppage of Works", "page": 263, "level": 5}}], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "six sites of Bukwo, Kabale, Ntungamo, Kapchorwa, Isingiro and Kabarole, as works", "metadata": {"headings": [{"headings_0": {"content": "During the inspection of the works, I observed that contractors had stopped works on the", "page": 263, "level": 2}}, {"headings_1": {"content": "(vi) Stoppage of Works", "page": 263, "level": 5}}], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "remained incomplete but with no physical evidence of presence of the contractors. In addition, documentation availed to me indicated that the contractor for Kumi had earlier", "metadata": {"headings": [{"headings_0": {"content": "remained incomplete but with no physical evidence of presence of the contractors. In addition, documentation availed to me indicated that the contractor for Kumi had earlier", "page": 263, "level": 4}}, {"headings_1": {"content": "During the inspection of the works, I observed that contractors had stopped works on the", "page": 263, "level": 2}}], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "stopped works for two months.", "metadata": {"headings": [{"headings_0": {"content": "remained incomplete but with no physical evidence of presence of the contractors. In addition, documentation availed to me indicated that the contractor for Kumi had earlier", "page": 263, "level": 4}}, {"headings_1": {"content": "During the inspection of the works, I observed that contractors had stopped works on the", "page": 263, "level": 2}}], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Stoppage of works delays the completion of the intended works", "metadata": {"headings": [{"headings_0": {"content": "Stoppage of works delays the completion of the intended works", "page": 263, "level": 2}}, {"headings_1": {"content": "remained incomplete but with no physical evidence of presence of the contractors. In addition, documentation availed to me indicated that the contractor for Kumi had earlier", "page": 263, "level": 4}}], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to further investigate the reasons for the stoppage of the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to further investigate the reasons for the stoppage of the", "page": 263, "level": 2}}, {"headings_1": {"content": "Stoppage of works delays the completion of the intended works", "page": 263, "level": 2}}], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "works and ensure that these are remedied so as to achieve completion of works \n263", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to further investigate the reasons for the stoppage of the", "page": 263, "level": 2}}, {"headings_1": {"content": "Stoppage of works delays the completion of the intended works", "page": 263, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to further investigate the reasons for the stoppage of the", "page": 263, "level": 2}}, {"headings_1": {"content": "Stoppage of works delays the completion of the intended works", "page": 263, "level": 2}}]], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii) Irregular/Unjustified/Questionable Payments/Certifications", "metadata": {"headings": [{"headings_0": {"content": "(vii) Irregular/Unjustified/Questionable Payments/Certifications", "page": 264, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to further investigate the reasons for the stoppage of the", "page": 263, "level": 2}}], "page": 264, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "On twelve (12) of the fourteen (14) contracts, I found various payments on that I", "metadata": {"headings": [{"headings_0": {"content": "On twelve (12) of the fourteen (14) contracts, I found various payments on that I", "page": 264, "level": 2}}, {"headings_1": {"content": "(vii) Irregular/Unjustified/Questionable Payments/Certifications", "page": 264, "level": 5}}], "page": 264, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "considered irregular, unjustified and/or questionable due to the absence of documents supporting these payments, use of wrong rates for payment and payments for unexecuted", "metadata": {"headings": [{"headings_0": {"content": "On twelve (12) of the fourteen (14) contracts, I found various payments on that I", "page": 264, "level": 2}}, {"headings_1": {"content": "(vii) Irregular/Unjustified/Questionable Payments/Certifications", "page": 264, "level": 5}}], "page": 264, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "works totalling UGX. 582,143,144 as presented in the following table;", "metadata": {"headings": [{"headings_0": {"content": "works totalling UGX. 582,143,144 as presented in the following table;", "page": 264, "level": 2}}, {"headings_1": {"content": "On twelve (12) of the fourteen (14) contracts, I found various payments on that I", "page": 264, "level": 2}}], "page": 264, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Table showing unjustified/questionable payments to contractors", "metadata": {"headings": [{"headings_0": {"content": "Table showing unjustified/questionable payments to contractors", "page": 264, "level": 2}}, {"headings_1": {"content": "works totalling UGX. 582,143,144 as presented in the following table;", "page": 264, "level": 2}}], "page": 264, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Rehabilitative works on bottlenecks (chokes) on 11km of farm access roads in Bukwo district.", "4,500,000", "Unsupported payments relating to site meetings with communities and accommodation of traffic"], ["**2**", "Rehabilitative works on 24.3km of farm access roads in Kabale district", "16,500,000", "Unsupported payments relating to site meetings, sign posts, workman\u2019s compensation, C-ESMP activities"], ["**3**", "Rehabilitative works on 42km of farm access roads in Bunyagabu and Kabarole districts", "76,000,000", "Unsupported payments relating to C- ESMP activities, site meetings, material testing, workman\u2019s compensation"], ["**4**", "Rehabilitative works on 13km of farm access roads in Kapchorwa district", "51,766,150", "Payment of VAT as part of advance"], ["**5**", "Rehabilitative works on road chokes in Amuru District", "39,700,000", "Unsupported payment for performance bond, workman\u2019s compensation, material testing, meetings with local communities."], ["**6**", "Rehabilitative works on 13.3km of farm access roads in Isingiro district.", "9,750,000", "Unsupported payment for c-ESMP activities, , site meetings with local communities"], ["**7**", "Rehabilitative works on bottlenecks (chokes) on 17.7km of farm access roads in kabonera, Kyasiga, and Kyanamukaka Sub county in Masaka district", "91,785,125", "Unsupported payment for contingencies, performance bond, workman\u2019s compensation, c-ESMP activities, sign posts and site meetings with local communities"], ["**8**", "Rehabilitative works on bottlenecks (chokes) on 29km of farm access (Menziro \u2013Kateera 14.5) in Kakuto subcounty and Kasanvu Kyakatuma Kamuli Rd 14.9km, Kyeere subcounty roads in Kyotera District", "54,897,786 .", "Unsupported payment for contingency, insurance and bonds, workman\u2019s compensation, c-ESMP activities, and site meetings with local communities. Use wrong rate for payment of excavation to depth of 1m"], ["**9**", "Rehabilitative works on 28km of farm access roads in Butebo and Pallisa districts", "71,000,000 .", "Unsupported payment workman\u2019s compensation, c-ESMP activities, material testing and site meetings with local communities"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing unjustified/questionable payments to contractors", "page": 264, "level": 2}}, {"headings_1": {"content": "works totalling UGX. 582,143,144 as presented in the following table;", "page": 264, "level": 2}}], "page": 264, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Irregular/ Unjustifie d/ Questiona ble Payment [UGX]", "Remarks"], "type": "table"}}, {"content": "264", "metadata": {"headings": [{"headings_0": {"content": "Table showing unjustified/questionable payments to contractors", "page": 264, "level": 2}}, {"headings_1": {"content": "works totalling UGX. 582,143,144 as presented in the following table;", "page": 264, "level": 2}}], "page": 264, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**10**", "Rehabilitative works on 26km of farm access roads in Kasanda and Mubende districts", "80,600,000 .", "Use of wrong rate for payment of Armco culverts, unsupported payments for workman\u2019s compensation, material testing, site meetings with local communities, c- ESMP activities"], ["**11**", "Rehabilitative works on 7.8km of farm access roads in Mpigi district", "63,644,083", "Unsupported payments for contingency, c-ESMP activities, tree planting"], ["**12**", "Rehabilitative works on bottlenecks (chokes) on 37km of farm access roads in Kamwenge district", "22,000,000", "Unsupported activities for workman\u2019s compensation, material testing, site meetings, c-ESMP activities and additional foundation investigations"], ["", "**TOTAL**", "**582,143,144**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table showing unjustified/questionable payments to contractors", "page": 264, "level": 2}}, {"headings_1": {"content": "works totalling UGX. 582,143,144 as presented in the following table;", "page": 264, "level": 2}}], "page": 265, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Irregular/ Unjustifie d/ Questiona ble Payment [UGX]", "Remarks"], "type": "table"}}, {"content": "Irregular/unjustified payments expose the client to the risk of financial loss I advised the Accounting Officer to conduct further review of these payments and take", "metadata": {"headings": [{"headings_0": {"content": "Irregular/unjustified payments expose the client to the risk of financial loss I advised the Accounting Officer to conduct further review of these payments and take", "page": 265, "level": 4}}, {"headings_1": {"content": "Table showing unjustified/questionable payments to contractors", "page": 264, "level": 2}}], "page": 265, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "appropriate action", "metadata": {"headings": [{"headings_0": {"content": "Irregular/unjustified payments expose the client to the risk of financial loss I advised the Accounting Officer to conduct further review of these payments and take", "page": 265, "level": 4}}, {"headings_1": {"content": "Table showing unjustified/questionable payments to contractors", "page": 264, "level": 2}}], "page": 265, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(viii) Inspection of the Works", "metadata": {"headings": [{"headings_0": {"content": "(viii) Inspection of the Works", "page": 265, "level": 5}}, {"headings_1": {"content": "Irregular/unjustified payments expose the client to the risk of financial loss I advised the Accounting Officer to conduct further review of these payments and take", "page": 265, "level": 4}}], "page": 265, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and", "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and", "page": 265, "level": 4}}, {"headings_1": {"content": "(viii) Inspection of the Works", "page": 265, "level": 5}}], "page": 265, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "defects on the sites; \nTable 44: Table showing sites inspected with omissions or defects on site", "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and", "page": 265, "level": 4}}, {"headings_1": {"content": "(viii) Inspection of the Works", "page": 265, "level": 5}}, [{"headings_0": {"content": "I inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and", "page": 265, "level": 4}}, {"headings_1": {"content": "(viii) Inspection of the Works", "page": 265, "level": 5}}]], "page": 265, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1**", "Rehabilitative works on bottlenecks (chokes) on 11km of farm access roads in Bukwo district.", "Unjointed culverts, absence of concrete bedding, broken aprons, cracks in backfill material at box culvert, absence of weep holes on wing walls, irregular of end structures, use of black cotton soil to backfill box culvert"], ["**2**", "Rehabilitative works on 3km of farm access roads in Ongino sub county, Kumi district.", "Honey combing of concrete structures"], ["**3**", "Rehabilitative works on 24.3km of farm access roads in Kabale district", "Depressions, un-motorable sections, un-cleared excavated rock"], ["**4**", "Rehabilitative works on 42km of farm access roads in Bunyagabu and Kaborole districts", "Cracked headwalls, loose backfill material, unjointed and misaligned culverts, gravel loss, scoured aprons"], ["**5**", "Construction of a 20m two Span bridge in Ntungamo district", "Absence of approach slab, improper backfill, non- uniform distribution of weep holes"], ["**6**", "Rehabilitative works on 13km of farm access roads in Kapchorwa district", "Un-cleared rock outcrops, absence of side drains, ponding and absence of road camber"]], "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and", "page": 265, "level": 4}}, {"headings_1": {"content": "(viii) Inspection of the Works", "page": 265, "level": 5}}], "page": 265, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Observation"], "type": "table"}}, {"content": "265", "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and", "page": 265, "level": 4}}, {"headings_1": {"content": "(viii) Inspection of the Works", "page": 265, "level": 5}}], "page": 265, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**7**", "Rehabilitative works on road chokes in Amuru District", "Potholes, blocked pipe culverts, gravel loss, collapsed culvert, broken culvert apron, cracked headwalls"], ["**8**", "Rehabilitative works on 13.3km of farm access roads in Isingiro district.", "Potholes, gullies, silted side drains, cracked head walls"], ["**9**", "Rehabilitative works on bottlenecks (chokes) on 17.7km of farm access roads in Kabonera, Kyasiga, and Kyanamukaka Sub county in Masaka district", "Loss of camber, absence of scour checks on some roads, gullies, gravel loss, poorly placed culvert end structures, misaligned culverts"], ["**10**", "Rehabilitative works on bottlenecks (chokes) on 29km of farm access (Menziro \u2013Kateera 14.5) in Kakuto subcounty and Kasanvu Kyakatuma Kamuli Rd 14.9km, Kyeere subcounty roads in Kyotera District", "Cracked culverts, damaged headwalls, collapsed culvert, unjointed culverts, heavily silted culverts"], ["**11**", "Rehabilitative works on 28km of farm access roads in Butebo and Pallisa districts", "Loose material around culverts, silted culverts"], ["**12**", "Rehabilitative works on 26km of farm access roads in Kasanda and Mubende districts", "Absence of concrete bedding, gullies, unjointed culverts, cracked headwalls, deformed Armco culvert"], ["**13**", "Rehabilitative works on 7.8km of farm access roads in Mpigi district", "Unjointed culverts, absence of concrete bedding"], ["**14**", "Rehabilitative works on bottlenecks (chokes) on 37km of farm access roads in Kamwenge district", "Absence of scour checks, gravel loss, cracked headwalls, rutting, un compacted gravel"]], "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and", "page": 265, "level": 4}}, {"headings_1": {"content": "(viii) Inspection of the Works", "page": 265, "level": 5}}], "page": 266, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Observation"], "type": "table"}}, {"content": "I advised the Accounting Officer to ensure that all the above observed defects and/or", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all the above observed defects and/or", "page": 266, "level": 2}}, {"headings_1": {"content": "I inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and", "page": 265, "level": 4}}], "page": 266, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "omissions are rectified", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all the above observed defects and/or", "page": 266, "level": 2}}, {"headings_1": {"content": "I inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and", "page": 265, "level": 4}}], "page": 266, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ix) Implementation of Environmental, Health, Social and Safety Measures", "metadata": {"headings": [{"headings_0": {"content": "(ix) Implementation of Environmental, Health, Social and Safety Measures", "page": 266, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that all the above observed defects and/or", "page": 266, "level": 2}}], "page": 266, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "During the physical inspection of the works, I noted that on ten (10) projects there were incidences of inadequate implementation of environmental, health, social and safety measures as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "(ix) Implementation of Environmental, Health, Social and Safety Measures", "page": 266, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that all the above observed defects and/or", "page": 266, "level": 2}}], "page": 266, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 45: Table showing incidences of inadequate implementation of environmental, health, social and safety measures", "metadata": {"headings": [{"headings_0": {"content": "Table 45: Table showing incidences of inadequate implementation of environmental, health, social and safety measures", "page": 266, "level": 2}}, {"headings_1": {"content": "(ix) Implementation of Environmental, Health, Social and Safety Measures", "page": 266, "level": 5}}], "page": 266, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Rehabilitative works on bottlenecks (chokes) on 11km of farm access roads in Bukwo district.", "Unsafe traffic diversion at box culvert, unsafe vertical cut, no warning tape around deep excavations"], ["**2**", "Rehabilitative works on 3km of farm access roads in Ongino sub county, Kumi district.", "Absence of toilet facility and first aid box on site, combination of firewood kitchen and workers accommodation, shared and open bathroom, inadequate PPE\u2019s for the workers"]], "metadata": {"headings": [{"headings_0": {"content": "Table 45: Table showing incidences of inadequate implementation of environmental, health, social and safety measures", "page": 266, "level": 2}}, {"headings_1": {"content": "(ix) Implementation of Environmental, Health, Social and Safety Measures", "page": 266, "level": 5}}], "page": 266, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Observation"], "type": "table"}}, {"content": "266", "metadata": {"headings": [{"headings_0": {"content": "Table 45: Table showing incidences of inadequate implementation of environmental, health, social and safety measures", "page": 266, "level": 2}}, {"headings_1": {"content": "(ix) Implementation of Environmental, Health, Social and Safety Measures", "page": 266, "level": 5}}], "page": 266, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**3**", "Rehabilitative works on 42km of farm access roads in Bunyagabu and Kaborole districts", "Poor disposal of construction waste, unrestored borrow pits"], ["**4**", "Rehabilitative works on 13km of farm access roads in Kapchorwa district", "Poor disposal of cut material, absence of warning signage for excavations"], ["**5**", "Rehabilitative works on road chokes in Amuru District", "Absence of safety guard rails"], ["**6**", "Rehabilitative works on bottlenecks (chokes) on 17.7km of farm access roads in kabonera, Kyasiga, and Kyanamukaka Sub county in Masaka district", "Unrestored borrow pits"], ["**7**", "Rehabilitative works on bottlenecks (chokes) on 29km of farm access (Menziro \u2013Kateera 14.5) in Kakuto Subcounty and Kasanvu Kyakatuma Kamuli Rd 14.9km, Kyeere subcounty roads in Kyotera District", "Unrestored borrow pits"], ["**8**", "Rehabilitative works on 28km of farm access roads in Butebo and Pallisa districts", "Unrestored borrow pits, diversion of water to borrow pits"], ["**9**", "Rehabilitative works on 26km of farm access roads in Kasanda and Mubende districts", "Unrestored borrow pits"], ["**10**", "Rehabilitative works on 7.8km of farm access roads in Mpigi district", "Unrestored borrow pits"]], "metadata": {"headings": [{"headings_0": {"content": "Table 45: Table showing incidences of inadequate implementation of environmental, health, social and safety measures", "page": 266, "level": 2}}, {"headings_1": {"content": "(ix) Implementation of Environmental, Health, Social and Safety Measures", "page": 266, "level": 5}}], "page": 267, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Observation"], "type": "table"}}, {"content": "Failure to implement adequate environmental, social, health and safety measures can", "metadata": {"headings": [{"headings_0": {"content": "Failure to implement adequate environmental, social, health and safety measures can", "page": 267, "level": 2}}, {"headings_1": {"content": "Table 45: Table showing incidences of inadequate implementation of environmental, health, social and safety measures", "page": 266, "level": 2}}], "page": 267, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "lead to environmental degradation as well as increasing the risk of injuries in the event of accidents", "metadata": {"headings": [{"headings_0": {"content": "Failure to implement adequate environmental, social, health and safety measures can", "page": 267, "level": 2}}, {"headings_1": {"content": "Table 45: Table showing incidences of inadequate implementation of environmental, health, social and safety measures", "page": 266, "level": 2}}], "page": 267, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that contractors fully implement all the required", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that contractors fully implement all the required", "page": 267, "level": 2}}, {"headings_1": {"content": "Failure to implement adequate environmental, social, health and safety measures can", "page": 267, "level": 2}}], "page": 267, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "environmental, health, social and safety measures during the execution of works", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that contractors fully implement all the required", "page": 267, "level": 2}}, {"headings_1": {"content": "Failure to implement adequate environmental, social, health and safety measures can", "page": 267, "level": 2}}], "page": 267, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(x) Quality of Works and Materials", "metadata": {"headings": [{"headings_0": {"content": "(x) Quality of Works and Materials", "page": 267, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that contractors fully implement all the required", "page": 267, "level": 2}}], "page": 267, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Concrete Members", "metadata": {"headings": [{"headings_0": {"content": "a) Concrete Members", "page": 267, "level": 5}}, {"headings_1": {"content": "(x) Quality of Works and Materials", "page": 267, "level": 5}}], "page": 267, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I checked the quality of the concrete members on 5 projects and noted that some of the tested concrete elements did not meet the expected minimum compressive strength. These are detailed below; \nTable 46: Table showing works where concrete elements did not meet the expected minimum compressive strength", "metadata": {"headings": [{"headings_0": {"content": "a) Concrete Members", "page": 267, "level": 5}}, {"headings_1": {"content": "(x) Quality of Works and Materials", "page": 267, "level": 5}}, [{"headings_0": {"content": "a) Concrete Members", "page": 267, "level": 5}}, {"headings_1": {"content": "(x) Quality of Works and Materials", "page": 267, "level": 5}}]], "page": 267, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1**", "Rehabilitative works on bottlenecks (chokes) on 11km of farm access roads in Bukwo district.", "Wing wall RHS, Side wall LHS, Middle wall, Top Slab, Side wall RHS"], ["**2**", "Rehabilitative works on 3km of farm access roads in Ongino sub county, Kumi district.", "PC-01 @ 0+164 End structure, PC-02 @ 0+469 End structure, and Encasement, PC-03 @ 0+571 End structure, PC-04 @ 0+834 End structure, BC @ 1+083, BC @ 0+918"], ["**3**", "Rehabilitative works on 42km of farm access roads in Bunyagabu and Kaborole districts", "Cell \u2013 2 wing wall LHS, Cell \u2013 2 upper slab, Cell \u2013 1 wall, Cell \u2013 2 wall, Stem"]], "metadata": {"headings": [{"headings_0": {"content": "a) Concrete Members", "page": 267, "level": 5}}, {"headings_1": {"content": "(x) Quality of Works and Materials", "page": 267, "level": 5}}], "page": 267, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Failed Elements"], "type": "table"}}, {"content": "267", "metadata": {"headings": [{"headings_0": {"content": "a) Concrete Members", "page": 267, "level": 5}}, {"headings_1": {"content": "(x) Quality of Works and Materials", "page": 267, "level": 5}}], "page": 267, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**4**", "Construction of a 20m two Span bridge in Ntungamo district", "Abutment 1 Wing wall (LHS), Pier footing, Abutment 2 wing wall (LHS),"], ["**5**", "Rehabilitative works on road chokes in Amuru District", "Concrete Wing walls (RHS), Concrete Wing walls (LHS), Concrete Wing walls (LHS), Concrete Wing walls (RHS), Concrete Wing walls (RHS), Concrete wing walls (LHS)"], ["**5**", "Rehabilitative works on bottlenecks (chokes) on 37km of farm access roads in Kamwenge district", "Wing wall 1 LHS, Top Slab, Middle wall, Wingwall 2 RHS"]], "metadata": {"headings": [{"headings_0": {"content": "a) Concrete Members", "page": 267, "level": 5}}, {"headings_1": {"content": "(x) Quality of Works and Materials", "page": 267, "level": 5}}], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Failed Elements"], "type": "table"}}, {"content": "Failure to meet the required concrete strength can compromise the functionality and durability of the concrete elements", "metadata": {"headings": [{"headings_0": {"content": "a) Concrete Members", "page": 267, "level": 5}}, {"headings_1": {"content": "(x) Quality of Works and Materials", "page": 267, "level": 5}}], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to conduct further tests on the failed concrete elements", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to conduct further tests on the failed concrete elements", "page": 268, "level": 2}}, {"headings_1": {"content": "a) Concrete Members", "page": 267, "level": 5}}], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and in the event of failure, take appropriate remedial measures", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to conduct further tests on the failed concrete elements", "page": 268, "level": 2}}, {"headings_1": {"content": "a) Concrete Members", "page": 267, "level": 5}}], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Gravel and Coarse Aggregates", "metadata": {"headings": [{"headings_0": {"content": "b) Gravel and Coarse Aggregates", "page": 268, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to conduct further tests on the failed concrete elements", "page": 268, "level": 2}}], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I collected samples of gravel and coarse aggregates from nine (9) projects and conducted", "metadata": {"headings": [{"headings_0": {"content": "I collected samples of gravel and coarse aggregates from nine (9) projects and conducted", "page": 268, "level": 2}}, {"headings_1": {"content": "b) Gravel and Coarse Aggregates", "page": 268, "level": 5}}], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "laboratory tests on these. I noted that; \n", "metadata": {"headings": [{"headings_0": {"content": "I collected samples of gravel and coarse aggregates from nine (9) projects and conducted", "page": 268, "level": 2}}, {"headings_1": {"content": "b) Gravel and Coarse Aggregates", "page": 268, "level": 5}}, [{"headings_0": {"content": "I collected samples of gravel and coarse aggregates from nine (9) projects and conducted", "page": 268, "level": 2}}, {"headings_1": {"content": "b) Gravel and Coarse Aggregates", "page": 268, "level": 5}}]], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Apart from the gravel used on the Kumi project, the gravel used on all the other eight (8) projects did not meet the specifications for some of the parameters tested.\n- The coarse aggregates from the Kumi project did not meet the specifications for some of the parameters tested", "metadata": {"headings": [{"headings_0": {"content": "I collected samples of gravel and coarse aggregates from nine (9) projects and conducted", "page": 268, "level": 2}}, {"headings_1": {"content": "b) Gravel and Coarse Aggregates", "page": 268, "level": 5}}], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The summary of the failed parameters per project is presented in the table below;", "metadata": {"headings": [{"headings_0": {"content": "The summary of the failed parameters per project is presented in the table below;", "page": 268, "level": 2}}, {"headings_1": {"content": "I collected samples of gravel and coarse aggregates from nine (9) projects and conducted", "page": 268, "level": 2}}], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Table 47: Table showing projects with failed parameters of Gravel and course aggregate", "metadata": {"headings": [{"headings_0": {"content": "The summary of the failed parameters per project is presented in the table below;", "page": 268, "level": 2}}, {"headings_1": {"content": "I collected samples of gravel and coarse aggregates from nine (9) projects and conducted", "page": 268, "level": 2}}], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1**", "Bukwo", "Gravel", "Gradation, PI, SP, GC", "\uf0b7 Slippery road especially in rainy seasons"], ["**2**", "Kumi", "Coarse Aggregates", "Gradation", "\uf0b7 Failure to achieve required concrete strength due to poor interlocking ability"], ["**3**", "Bunyagabu and Kaborole", "Gravel", "Grading, PI, SP,CBR", "\uf0b7 Gravel used is predominantly silt/clay therefore unsuitable for use \uf0b7 Slippery road during rainy seasons \uf0b7 Limited ability to sustain traffic loads"], ["**4**", "Amuru", "Gravel", "PI, GC and Grading", "\uf0b7 Gravel used is predominantly sandy \uf0b7 Raveling of the road surface"], ["**5**", "Masaka", "Gravel", "Gradation, GC and PI", "\uf0b7 Gravel used is predominantly sandy"]], "metadata": {"headings": [{"headings_0": {"content": "The summary of the failed parameters per project is presented in the table below;", "page": 268, "level": 2}}, {"headings_1": {"content": "I collected samples of gravel and coarse aggregates from nine (9) projects and conducted", "page": 268, "level": 2}}], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Material", "Tested Parameters that Failed", "Effect"], "type": "table"}}, {"content": "268", "metadata": {"headings": [{"headings_0": {"content": "The summary of the failed parameters per project is presented in the table below;", "page": 268, "level": 2}}, {"headings_1": {"content": "I collected samples of gravel and coarse aggregates from nine (9) projects and conducted", "page": 268, "level": 2}}], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["\uf0b7 Raveling of the road surface", null, null, null, null], ["**6**", "Kyotera", "Gravel", "Gradation and GC", "\uf0b7 Raveling of the road surface"], ["**7**", "Butebo and Pallisa", "Gravel", "Gradation, PI and GC", "\uf0b7 Gravel used is predominantly sandy \uf0b7 Raveling and corrugation of the road surface \uf0b7 Slippery road during rainy seasons"], ["**8**", "Kasanda and Mubende", "Gravel", "Gradation, GC and SP", "\uf0b7 Gravel used is predominantly sandy \uf0b7 Raveling of the road surface \uf0b7 Slippery road during rainy seasons"], ["**9**", "Mpigi", "Gravel", "Gradation and GC", "\uf0b7 Raveling of the road surface \uf0b7 Slippery road during rainy seasons"]], "metadata": {"headings": [{"headings_0": {"content": "The summary of the failed parameters per project is presented in the table below;", "page": 268, "level": 2}}, {"headings_1": {"content": "I collected samples of gravel and coarse aggregates from nine (9) projects and conducted", "page": 268, "level": 2}}], "page": 269, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Material", "Tested Parameters that Failed", "Effect"], "type": "table"}}, {"content": "I advised the Accounting Officer to ensure that the performance of the roads is monitored", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the performance of the roads is monitored", "page": 269, "level": 2}}, {"headings_1": {"content": "The summary of the failed parameters per project is presented in the table below;", "page": 268, "level": 2}}], "page": 269, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and in the event of poor performance corrective measures should be implemented", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the performance of the roads is monitored", "page": 269, "level": 2}}, {"headings_1": {"content": "The summary of the failed parameters per project is presented in the table below;", "page": 268, "level": 2}}], "page": 269, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xi) Quantity Verifications", "metadata": {"headings": [{"headings_0": {"content": "(xi) Quantity Verifications", "page": 269, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the performance of the roads is monitored", "page": 269, "level": 2}}], "page": 269, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "At the time of audit, certification of works had been undertaken in eleven (11) out of the", "metadata": {"headings": [{"headings_0": {"content": "(xi) Quantity Verifications", "page": 269, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the performance of the roads is monitored", "page": 269, "level": 2}}], "page": 269, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "fourteen (14) sampled contracts. I undertook an analysis of the drawings availed to me", "metadata": {"headings": [{"headings_0": {"content": "fourteen (14) sampled contracts. I undertook an analysis of the drawings availed to me", "page": 269, "level": 2}}, {"headings_1": {"content": "(xi) Quantity Verifications", "page": 269, "level": 5}}], "page": 269, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and also physically measured some of the executed work items to establish the consistency with which the supervision team accurately measured the quantities during", "metadata": {"headings": [{"headings_0": {"content": "fourteen (14) sampled contracts. I undertook an analysis of the drawings availed to me", "page": 269, "level": 2}}, {"headings_1": {"content": "(xi) Quantity Verifications", "page": 269, "level": 5}}], "page": 269, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "metadata": {"headings": [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}, {"headings_1": {"content": "fourteen (14) sampled contracts. I undertook an analysis of the drawings availed to me", "page": 269, "level": 2}}], "page": 269, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "contracts resulting in over certifications/overpayments equivalent to UGX. 827,157,114 as shown in the table below; \nTable 48: Table showing inconsistencies in some of the quantities certified in all the ten (10) contracts", "metadata": {"headings": [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}, {"headings_1": {"content": "fourteen (14) sampled contracts. I undertook an analysis of the drawings availed to me", "page": 269, "level": 2}}, [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}, {"headings_1": {"content": "fourteen (14) sampled contracts. I undertook an analysis of the drawings availed to me", "page": 269, "level": 2}}]], "page": 269, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1**", "Rehabilitative works on bottlenecks (chokes) on 11km of farm access roads in Bukwo district.", "170,914,174"], ["**2**", "Rehabilitative works on 42km of farm access roads in Bunyagabu and Kabarole districts", "65,097,660"], ["**3**", "Rehabilitative works on 24.3km of farm access roads in Kabale district", "0"], ["**4**", "Rehabilitative works on road chokes in Amuru District", "93,812,160"], ["**5**", "Rehabilitative works on 13.3km of farm access roads in Isingiro district.", "21,140,000"], ["**6**", "Rehabilitative works on bottlenecks (chokes) on 17.7km of farm access roads in kabonera, Kyasiga, and Kyanamukaka Sub county in Masaka district", "107,664,630"]], "metadata": {"headings": [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}, {"headings_1": {"content": "fourteen (14) sampled contracts. I undertook an analysis of the drawings availed to me", "page": 269, "level": 2}}], "page": 269, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Name", "Over Payment/ Over Certification [UGX]"], "type": "table"}}, {"content": "269", "metadata": {"headings": [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}, {"headings_1": {"content": "fourteen (14) sampled contracts. I undertook an analysis of the drawings availed to me", "page": 269, "level": 2}}], "page": 269, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**7**", "Rehabilitative works on bottlenecks (chokes) on 29km of farm access (Menziro \u2013Kateera 14.5) in Kakuto Subcounty and Kasanvu Kyakatuma Kamuli Rd 14.9km, Kyeere subcounty roads in Kyotera District", "98,388,200"], ["**8**", "Rehabilitative works on 28km of farm access roads in Butebo and Pallisa districts", "21,096,315"], ["**9**", "Rehabilitative works on 26km of farm access roads in Kasanda and Mubende districts", "179,900,900"], ["**10**", "Rehabilitative works on 7.8km of farm access roads in Mpigi district", "54,003,075"], ["**11**", "Rehabilitative works on bottlenecks (chokes) on 37km of farm access roads in Kamwenge district", "15,140,000"], ["", "**Total**", "**827,157,114**"]], "metadata": {"headings": [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}, {"headings_1": {"content": "fourteen (14) sampled contracts. I undertook an analysis of the drawings availed to me", "page": 269, "level": 2}}], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Name", "Over Payment/ Over Certification [UGX]"], "type": "table"}}, {"content": "These overpayments/over certifications if not recovered shall result into a financial loss to the project \nI advised the Accounting Officer to ensure that the overpayments/over certifications are recovered.", "metadata": {"headings": [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}, {"headings_1": {"content": "fourteen (14) sampled contracts. I undertook an analysis of the drawings availed to me", "page": 269, "level": 2}}, [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}, {"headings_1": {"content": "fourteen (14) sampled contracts. I undertook an analysis of the drawings availed to me", "page": 269, "level": 2}}]], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xii) Supervision of Works", "metadata": {"headings": [{"headings_0": {"content": "(xii) Supervision of Works", "page": 270, "level": 5}}, {"headings_1": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Documentation availed by MAAIF indicated that UGX. 7,334,158,240 had been disbursed to the seventeen (17) sampled local governments. Audit was however not availed with a", "metadata": {"headings": [{"headings_0": {"content": "Documentation availed by MAAIF indicated that UGX. 7,334,158,240 had been disbursed to the seventeen (17) sampled local governments. Audit was however not availed with a", "page": 270, "level": 4}}, {"headings_1": {"content": "(xii) Supervision of Works", "page": 270, "level": 5}}], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "breakdown of how the funds were to be spent by the respective local governments or", "metadata": {"headings": [{"headings_0": {"content": "Documentation availed by MAAIF indicated that UGX. 7,334,158,240 had been disbursed to the seventeen (17) sampled local governments. Audit was however not availed with a", "page": 270, "level": 4}}, {"headings_1": {"content": "(xii) Supervision of Works", "page": 270, "level": 5}}], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "accountability submitted by the local governments to MAAIF. Consequently, audit could", "metadata": {"headings": [{"headings_0": {"content": "accountability submitted by the local governments to MAAIF. Consequently, audit could", "page": 270, "level": 2}}, {"headings_1": {"content": "Documentation availed by MAAIF indicated that UGX. 7,334,158,240 had been disbursed to the seventeen (17) sampled local governments. Audit was however not availed with a", "page": 270, "level": 4}}], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "not confirm the amounts allocated for facilitation of district staff supervising the works.", "metadata": {"headings": [{"headings_0": {"content": "accountability submitted by the local governments to MAAIF. Consequently, audit could", "page": 270, "level": 2}}, {"headings_1": {"content": "Documentation availed by MAAIF indicated that UGX. 7,334,158,240 had been disbursed to the seventeen (17) sampled local governments. Audit was however not availed with a", "page": 270, "level": 4}}], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "During the physical inspection of the works, the district staff supervising the works", "metadata": {"headings": [{"headings_0": {"content": "During the physical inspection of the works, the district staff supervising the works", "page": 270, "level": 2}}, {"headings_1": {"content": "accountability submitted by the local governments to MAAIF. Consequently, audit could", "page": 270, "level": 2}}], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "indicated that they were not being facilitated to supervise the works \nFailure to facilitate the district supervision staff negatively affects their ability to adequately supervise the works which compromises the quality of the works.", "metadata": {"headings": [{"headings_0": {"content": "During the physical inspection of the works, the district staff supervising the works", "page": 270, "level": 2}}, {"headings_1": {"content": "accountability submitted by the local governments to MAAIF. Consequently, audit could", "page": 270, "level": 2}}, [{"headings_0": {"content": "During the physical inspection of the works, the district staff supervising the works", "page": 270, "level": 2}}, {"headings_1": {"content": "accountability submitted by the local governments to MAAIF. Consequently, audit could", "page": 270, "level": 2}}]], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that guidance to local governments is issued on how the disbursed funds are to be spent on the different project components. In", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that guidance to local governments is issued on how the disbursed funds are to be spent on the different project components. In", "page": 270, "level": 4}}, {"headings_1": {"content": "During the physical inspection of the works, the district staff supervising the works", "page": 270, "level": 2}}], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "addition, the Ministry should ensure that the funds spent are accounted for.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that guidance to local governments is issued on how the disbursed funds are to be spent on the different project components. In", "page": 270, "level": 4}}, {"headings_1": {"content": "During the physical inspection of the works, the district staff supervising the works", "page": 270, "level": 2}}], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.3.2 Engineering Audit on a Selected Sample of Infrastructure Projects Implemented by the Office of the Prime Minister (OPM) in Financial Years 2020/2021 and 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "4.3.2 Engineering Audit on a Selected Sample of Infrastructure Projects Implemented by the Office of the Prime Minister (OPM) in Financial Years 2020/2021 and 2022/2023", "page": 270, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that guidance to local governments is issued on how the disbursed funds are to be spent on the different project components. In", "page": 270, "level": 4}}], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "During the financial years 2020/21 and 2022/23, the OPM indicated that it had", "metadata": {"headings": [{"headings_0": {"content": "During the financial years 2020/21 and 2022/23, the OPM indicated that it had", "page": 270, "level": 2}}, {"headings_1": {"content": "4.3.2 Engineering Audit on a Selected Sample of Infrastructure Projects Implemented by the Office of the Prime Minister (OPM) in Financial Years 2020/2021 and 2022/2023", "page": 270, "level": 5}}], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implemented 389 public works projects whose contracts amounted to", "metadata": {"headings": [{"headings_0": {"content": "During the financial years 2020/21 and 2022/23, the OPM indicated that it had", "page": 270, "level": 2}}, {"headings_1": {"content": "4.3.2 Engineering Audit on a Selected Sample of Infrastructure Projects Implemented by the Office of the Prime Minister (OPM) in Financial Years 2020/2021 and 2022/2023", "page": 270, "level": 5}}], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.213,126,265,875 under DRDIP and 4 public works projects whose contracts", "metadata": {"headings": [{"headings_0": {"content": "UGX.213,126,265,875 under DRDIP and 4 public works projects whose contracts", "page": 270, "level": 2}}, {"headings_1": {"content": "During the financial years 2020/21 and 2022/23, the OPM indicated that it had", "page": 270, "level": 2}}], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "amounted to UGX.844,293,145 for the Busoga portfolio. \n270", "metadata": {"headings": [{"headings_0": {"content": "UGX.213,126,265,875 under DRDIP and 4 public works projects whose contracts", "page": 270, "level": 2}}, {"headings_1": {"content": "During the financial years 2020/21 and 2022/23, the OPM indicated that it had", "page": 270, "level": 2}}, [{"headings_0": {"content": "UGX.213,126,265,875 under DRDIP and 4 public works projects whose contracts", "page": 270, "level": 2}}, {"headings_1": {"content": "During the financial years 2020/21 and 2022/23, the OPM indicated that it had", "page": 270, "level": 2}}]], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "A sample of thirteen (13) projects worth UGX.13,186,754,026 under DRDIP representing 6% of the total value of the projects and two (2) projects worth UGX.564,328,705 under Busoga portfolio representing 67% of the total value of the projects were audited", "metadata": {"headings": [{"headings_0": {"content": "A sample of thirteen (13) projects worth UGX.13,186,754,026 under DRDIP representing 6% of the total value of the projects and two (2) projects worth UGX.564,328,705 under Busoga portfolio representing 67% of the total value of the projects were audited", "page": 271, "level": 4}}, {"headings_1": {"content": "UGX.213,126,265,875 under DRDIP and 4 public works projects whose contracts", "page": 270, "level": 2}}], "page": 271, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a. Design Omissions", "metadata": {"headings": [{"headings_0": {"content": "a. Design Omissions", "page": 271, "level": 5}}, {"headings_1": {"content": "A sample of thirteen (13) projects worth UGX.13,186,754,026 under DRDIP representing 6% of the total value of the projects and two (2) projects worth UGX.564,328,705 under Busoga portfolio representing 67% of the total value of the projects were audited", "page": 271, "level": 4}}], "page": 271, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the design reports, drawings and BoQs availed and noted that for seven (7)", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the design reports, drawings and BoQs availed and noted that for seven (7)", "page": 271, "level": 2}}, {"headings_1": {"content": "a. Design Omissions", "page": 271, "level": 5}}], "page": 271, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "out of the fifteen (15) contracts, there were a number of omissions in the designs which could compromise the performance and safety of the constructed infrastructure as detailed below; \nTable 49: Table showing contracts with omissions in the designs which could", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the design reports, drawings and BoQs availed and noted that for seven (7)", "page": 271, "level": 2}}, {"headings_1": {"content": "a. Design Omissions", "page": 271, "level": 5}}, [{"headings_0": {"content": "I reviewed the design reports, drawings and BoQs availed and noted that for seven (7)", "page": 271, "level": 2}}, {"headings_1": {"content": "a. Design Omissions", "page": 271, "level": 5}}]], "page": 271, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "compromise the performance and safety of the constructed infrastructure", "metadata": {"headings": [{"headings_0": {"content": "compromise the performance and safety of the constructed infrastructure", "page": 271, "level": 2}}, {"headings_1": {"content": "I reviewed the design reports, drawings and BoQs availed and noted that for seven (7)", "page": 271, "level": 2}}], "page": 271, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Construction of Osu Bridge on Ombaci-Oduluba Road", "\uf0b7 relief culverts \uf0b7 filter layer at the far face of culvert walls \uf0b7 speed calming measures at approach roads \uf0b7 water proofing on far faces of abutment walls Consideration of direction of flow of the river"], ["**2**", "Extension of piped water from Itula to Lomunga Parish and distribution", "\uf0b7 Structural and hydraulic analysis of the components \uf0b7 No water quality tests done during design \uf0b7 Washouts valves and chambers \uf0b7 Pipeline marker posts \uf0b7 Gate Valves and chambers"], ["**3**", "Constriction of 01 administration block, 3 blocks of 5 stances drainable latrine in Kasenyi-Lyato primary school.", "\uf0b7 Fire safety/protection measures"], ["**4**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine(Teachers), one block of class room, a head teachers\u2019 office and staff room. In Nyamasoga primary school.", "\uf0b7 Fire safety/protection measures"], ["**5**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine, one block of class room, a head teachers\u2019 office and staff room in Tonya primary school", "\uf0b7 Fire safety/protection measures"], ["**6**", "Construction of 15 meters single span bridge at Oru River", "\uf0b7 Hydraulic design omitted the impact of erosion on the approach road embankments and river banks \uf0b7 omitted mitre drains and culvert crossings along the approach roads"]], "metadata": {"headings": [{"headings_0": {"content": "compromise the performance and safety of the constructed infrastructure", "page": 271, "level": 2}}, {"headings_1": {"content": "I reviewed the design reports, drawings and BoQs availed and noted that for seven (7)", "page": 271, "level": 2}}], "page": 271, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Contract", "Omissions"], "type": "table"}}, {"content": "271", "metadata": {"headings": [{"headings_0": {"content": "compromise the performance and safety of the constructed infrastructure", "page": 271, "level": 2}}, {"headings_1": {"content": "I reviewed the design reports, drawings and BoQs availed and noted that for seven (7)", "page": 271, "level": 2}}], "page": 271, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["\uf0b7 did not consider the direction of flow of the river as the bridge was not skewed", null, null], ["**7**", "Construction of two classroom blocks, one with an office and store, construction of a 5 stance VIP latrine for girls, construction of a 2 stance VIP lined latrine for Teachers at Bwondha P/S", "\uf0b7 Fire safety/protection measures"]], "metadata": {"headings": [{"headings_0": {"content": "compromise the performance and safety of the constructed infrastructure", "page": 271, "level": 2}}, {"headings_1": {"content": "I reviewed the design reports, drawings and BoQs availed and noted that for seven (7)", "page": 271, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Contract", "Omissions"], "type": "table"}}, {"content": "I advised the Accounting Officer to re-evaluate the above omissions and take appropriate corrective measures. In addition, going forward, designs prepared should thoroughly", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to re-evaluate the above omissions and take appropriate corrective measures. In addition, going forward, designs prepared should thoroughly", "page": 272, "level": 4}}, {"headings_1": {"content": "compromise the performance and safety of the constructed infrastructure", "page": 271, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "reviewed by the technical teams so that they adequately consider all aspects required", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to re-evaluate the above omissions and take appropriate corrective measures. In addition, going forward, designs prepared should thoroughly", "page": 272, "level": 4}}, {"headings_1": {"content": "compromise the performance and safety of the constructed infrastructure", "page": 271, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b. Procurement Issues", "metadata": {"headings": [{"headings_0": {"content": "b. Procurement Issues", "page": 272, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to re-evaluate the above omissions and take appropriate corrective measures. In addition, going forward, designs prepared should thoroughly", "page": 272, "level": 4}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "On six (6) of the fifteen (15) contracts, I noted a number of issues arising from my review of the procurement of the works contractors as detailed below; \n", "metadata": {"headings": [{"headings_0": {"content": "b. Procurement Issues", "page": 272, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to re-evaluate the above omissions and take appropriate corrective measures. In addition, going forward, designs prepared should thoroughly", "page": 272, "level": 4}}, [{"headings_0": {"content": "b. Procurement Issues", "page": 272, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to re-evaluate the above omissions and take appropriate corrective measures. In addition, going forward, designs prepared should thoroughly", "page": 272, "level": 4}}]], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The successful bidder for the extension of piped water from Itula to Lomunga", "metadata": {"headings": [{"headings_0": {"content": "b. Procurement Issues", "page": 272, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to re-evaluate the above omissions and take appropriate corrective measures. In addition, going forward, designs prepared should thoroughly", "page": 272, "level": 4}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Parish did not provide CVs of key personnel", "metadata": {"headings": [{"headings_0": {"content": "Parish did not provide CVs of key personnel", "page": 272, "level": 2}}, {"headings_1": {"content": "b. Procurement Issues", "page": 272, "level": 5}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Parish did not provide CVs of key personnel", "page": 272, "level": 2}}, {"headings_1": {"content": "b. Procurement Issues", "page": 272, "level": 5}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There were changes in the evaluation criteria during the evaluation of bids for full", "metadata": {"headings": [{"headings_0": {"content": "Parish did not provide CVs of key personnel", "page": 272, "level": 2}}, {"headings_1": {"content": "b. Procurement Issues", "page": 272, "level": 5}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "rehabilitation of Siriba-Kalwala_Kiryampungula Road (11.3km) and Tete Ogolo-liri", "metadata": {"headings": [{"headings_0": {"content": "rehabilitation of Siriba-Kalwala_Kiryampungula Road (11.3km) and Tete Ogolo-liri", "page": 272, "level": 2}}, {"headings_1": {"content": "Parish did not provide CVs of key personnel", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "road 15km", "metadata": {"headings": [{"headings_0": {"content": "rehabilitation of Siriba-Kalwala_Kiryampungula Road (11.3km) and Tete Ogolo-liri", "page": 272, "level": 2}}, {"headings_1": {"content": "Parish did not provide CVs of key personnel", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The best evaluated bidder for works at Kasenyi-Lyato did not provide the required", "metadata": {"headings": [{"headings_0": {"content": "rehabilitation of Siriba-Kalwala_Kiryampungula Road (11.3km) and Tete Ogolo-liri", "page": 272, "level": 2}}, {"headings_1": {"content": "Parish did not provide CVs of key personnel", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "work method statement and his proposed Quantity Surveyor was passed despite", "metadata": {"headings": [{"headings_0": {"content": "work method statement and his proposed Quantity Surveyor was passed despite", "page": 272, "level": 2}}, {"headings_1": {"content": "rehabilitation of Siriba-Kalwala_Kiryampungula Road (11.3km) and Tete Ogolo-liri", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "not having the required 4 years\u2019 experience", "metadata": {"headings": [{"headings_0": {"content": "work method statement and his proposed Quantity Surveyor was passed despite", "page": 272, "level": 2}}, {"headings_1": {"content": "rehabilitation of Siriba-Kalwala_Kiryampungula Road (11.3km) and Tete Ogolo-liri", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The best evaluated bidder for Biyaya Secondary School had a work method relating to a waste treatment plant and faecal sludge treatment plants which did not constitute scope of works\n- During the evaluation of bids for construction of the 15m single span bridge at", "metadata": {"headings": [{"headings_0": {"content": "work method statement and his proposed Quantity Surveyor was passed despite", "page": 272, "level": 2}}, {"headings_1": {"content": "rehabilitation of Siriba-Kalwala_Kiryampungula Road (11.3km) and Tete Ogolo-liri", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Oru River, the bid for one of the bidders, Multex (U) Ltd, despite being submitted", "metadata": {"headings": [{"headings_0": {"content": "Oru River, the bid for one of the bidders, Multex (U) Ltd, despite being submitted", "page": 272, "level": 2}}, {"headings_1": {"content": "work method statement and his proposed Quantity Surveyor was passed despite", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "on time was never opened claiming late submission", "metadata": {"headings": [{"headings_0": {"content": "Oru River, the bid for one of the bidders, Multex (U) Ltd, despite being submitted", "page": 272, "level": 2}}, {"headings_1": {"content": "work method statement and his proposed Quantity Surveyor was passed despite", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Inadequacies during the procurement process can result in the procurement of", "metadata": {"headings": [{"headings_0": {"content": "Inadequacies during the procurement process can result in the procurement of", "page": 272, "level": 2}}, {"headings_1": {"content": "Oru River, the bid for one of the bidders, Multex (U) Ltd, despite being submitted", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "contractors with inadequate capacity to execute the works", "metadata": {"headings": [{"headings_0": {"content": "Inadequacies during the procurement process can result in the procurement of", "page": 272, "level": 2}}, {"headings_1": {"content": "Oru River, the bid for one of the bidders, Multex (U) Ltd, despite being submitted", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that going forward, the evaluation teams", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that going forward, the evaluation teams", "page": 272, "level": 2}}, {"headings_1": {"content": "Inadequacies during the procurement process can result in the procurement of", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "adhere to the relevant procurement guidelines", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that going forward, the evaluation teams", "page": 272, "level": 2}}, {"headings_1": {"content": "Inadequacies during the procurement process can result in the procurement of", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c. Delayed Completion of Works", "metadata": {"headings": [{"headings_0": {"content": "c. Delayed Completion of Works", "page": 272, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that going forward, the evaluation teams", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted delays in completion of the works on seven (7) out of the fifteen (15) contracts", "metadata": {"headings": [{"headings_0": {"content": "c. Delayed Completion of Works", "page": 272, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that going forward, the evaluation teams", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "ranging from 30 to 182 days. Resulting from these delays, liquidated damages totaling to UGX. 77,200,398.5 should have been charged to the contractors as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "ranging from 30 to 182 days. Resulting from these delays, liquidated damages totaling to UGX. 77,200,398.5 should have been charged to the contractors as shown in the table", "page": 272, "level": 4}}, {"headings_1": {"content": "c. Delayed Completion of Works", "page": 272, "level": 5}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "below; \n272", "metadata": {"headings": [{"headings_0": {"content": "ranging from 30 to 182 days. Resulting from these delays, liquidated damages totaling to UGX. 77,200,398.5 should have been charged to the contractors as shown in the table", "page": 272, "level": 4}}, {"headings_1": {"content": "c. Delayed Completion of Works", "page": 272, "level": 5}}, [{"headings_0": {"content": "ranging from 30 to 182 days. Resulting from these delays, liquidated damages totaling to UGX. 77,200,398.5 should have been charged to the contractors as shown in the table", "page": 272, "level": 4}}, {"headings_1": {"content": "c. Delayed Completion of Works", "page": 272, "level": 5}}]], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 50: Table showing delays in project completion", "metadata": {"headings": [{"headings_0": {"content": "Table 50: Table showing delays in project completion", "page": 273, "level": 2}}, {"headings_1": {"content": "ranging from 30 to 182 days. Resulting from these delays, liquidated damages totaling to UGX. 77,200,398.5 should have been charged to the contractors as shown in the table", "page": 272, "level": 4}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Extension of piped water from Itula to Lomunga Parish and distribution", "168", "14,237,152.5"], ["**2**", "Constriction of 01 administration block, 3 blocks of 5 stances drainable latrine in Kasenyi-Lyato primary school.", "30", "8,556,830.1"], ["**3**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine, one block of class room, a head teachers\u2019 office and staff room in Tonya primary school", "40", "25,175,791.2"], ["**4**", "Construction of one block of 1000 capacity Examination Hall and supply at Biyaya Secondary School", "46", "10,376,233.5"], ["**5**", "Full Rehabilitation of Tete Ogolo-liri road 15km", "36", "18,840,162.0"], ["**6**", "Construction of two classroom blocks, one with an office and store, construction of a 5 stance VIP latrine for girls, construction of a 2 stance VIP lined latrine for Teachers at Bwondha P/S", "182", "14,229.2"], ["**7**", "Construction of a Two(2) Classroom Block with Office and Store at Namayemba P/S", "179", "Full contract was not availed to enable computation"], ["**TOTAL**", null, "", "**77,200,398.5**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 50: Table showing delays in project completion", "page": 273, "level": 2}}, {"headings_1": {"content": "ranging from 30 to 182 days. Resulting from these delays, liquidated damages totaling to UGX. 77,200,398.5 should have been charged to the contractors as shown in the table", "page": 272, "level": 4}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Contract", "Delay (No. of Days)", "Uncharged Liquidated Damages (UGX)"], "type": "table"}}, {"content": "Delayed completion of works denies intended users timely usage of the infrastructure and", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of works denies intended users timely usage of the infrastructure and", "page": 273, "level": 2}}, {"headings_1": {"content": "Table 50: Table showing delays in project completion", "page": 273, "level": 2}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "failure to charge damages, denies the local government compensation arising from the delayed completion", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of works denies intended users timely usage of the infrastructure and", "page": 273, "level": 2}}, {"headings_1": {"content": "Table 50: Table showing delays in project completion", "page": 273, "level": 2}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to always ensure that works are completed in time failure", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to always ensure that works are completed in time failure", "page": 273, "level": 2}}, {"headings_1": {"content": "Delayed completion of works denies intended users timely usage of the infrastructure and", "page": 273, "level": 2}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of which, liquidated damages are charged to contractors", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to always ensure that works are completed in time failure", "page": 273, "level": 2}}, {"headings_1": {"content": "Delayed completion of works denies intended users timely usage of the infrastructure and", "page": 273, "level": 2}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d. Unjustified Extensions of Time", "metadata": {"headings": [{"headings_0": {"content": "d. Unjustified Extensions of Time", "page": 273, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to always ensure that works are completed in time failure", "page": 273, "level": 2}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that extensions of time ranging from 105 to 120 days were awarded to contractors", "metadata": {"headings": [{"headings_0": {"content": "d. Unjustified Extensions of Time", "page": 273, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to always ensure that works are completed in time failure", "page": 273, "level": 2}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "on three (03) contracts in the Local Governments of Arua DLG, Obongi DLG and Adjumani DLG. However, I considered these extensions unjustified because;", "metadata": {"headings": [{"headings_0": {"content": "on three (03) contracts in the Local Governments of Arua DLG, Obongi DLG and Adjumani DLG. However, I considered these extensions unjustified because;", "page": 273, "level": 4}}, {"headings_1": {"content": "d. Unjustified Extensions of Time", "page": 273, "level": 5}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "on three (03) contracts in the Local Governments of Arua DLG, Obongi DLG and Adjumani DLG. However, I considered these extensions unjustified because;", "page": 273, "level": 4}}, {"headings_1": {"content": "d. Unjustified Extensions of Time", "page": 273, "level": 5}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was no documentation to support some of the reasons given\n- There was no evidence of early warning from the contractors as required by the contracts", "metadata": {"headings": [{"headings_0": {"content": "on three (03) contracts in the Local Governments of Arua DLG, Obongi DLG and Adjumani DLG. However, I considered these extensions unjustified because;", "page": 273, "level": 4}}, {"headings_1": {"content": "d. Unjustified Extensions of Time", "page": 273, "level": 5}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 There were no detailed computations for the time extensions awarded", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were no detailed computations for the time extensions awarded", "page": 273, "level": 2}}, {"headings_1": {"content": "on three (03) contracts in the Local Governments of Arua DLG, Obongi DLG and Adjumani DLG. However, I considered these extensions unjustified because;", "page": 273, "level": 4}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Arising from these unjustified extensions of time, UGX.157,299,717 was not charged to the contractors by the respective Local Governments. Unjustified extensions of time lead to delayed completion of the works.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were no detailed computations for the time extensions awarded", "page": 273, "level": 2}}, {"headings_1": {"content": "on three (03) contracts in the Local Governments of Arua DLG, Obongi DLG and Adjumani DLG. However, I considered these extensions unjustified because;", "page": 273, "level": 4}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that, extensions of time awarded are adequately supported and properly evaluated by the Project Managers.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that, extensions of time awarded are adequately supported and properly evaluated by the Project Managers.", "page": 273, "level": 4}}, {"headings_1": {"content": "\uf0b7 There were no detailed computations for the time extensions awarded", "page": 273, "level": 2}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "273", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that, extensions of time awarded are adequately supported and properly evaluated by the Project Managers.", "page": 273, "level": 4}}, {"headings_1": {"content": "\uf0b7 There were no detailed computations for the time extensions awarded", "page": 273, "level": 2}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e. Unjustified/Irregular Payments", "metadata": {"headings": [{"headings_0": {"content": "e. Unjustified/Irregular Payments", "page": 274, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that, extensions of time awarded are adequately supported and properly evaluated by the Project Managers.", "page": 273, "level": 4}}], "page": 274, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "On six (6) out of the fifteen (15) contracts, I found various payments that I considered irregular, unjustified and/or questionable due to the absence of documents supporting these payments, payment for items that do not meet the specifications, payments for", "metadata": {"headings": [{"headings_0": {"content": "e. Unjustified/Irregular Payments", "page": 274, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that, extensions of time awarded are adequately supported and properly evaluated by the Project Managers.", "page": 273, "level": 4}}], "page": 274, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "unexecuted works and payments contrary to the works specifications totalling UGX.", "metadata": {"headings": [{"headings_0": {"content": "unexecuted works and payments contrary to the works specifications totalling UGX.", "page": 274, "level": 2}}, {"headings_1": {"content": "e. Unjustified/Irregular Payments", "page": 274, "level": 5}}], "page": 274, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "937,659,325 as presented in the following table;", "metadata": {"headings": [{"headings_0": {"content": "unexecuted works and payments contrary to the works specifications totalling UGX.", "page": 274, "level": 2}}, {"headings_1": {"content": "e. Unjustified/Irregular Payments", "page": 274, "level": 5}}], "page": 274, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 51: Showing unjustified/irregular payment to contractors", "metadata": {"headings": [{"headings_0": {"content": "Table 51: Showing unjustified/irregular payment to contractors", "page": 274, "level": 2}}, {"headings_1": {"content": "unexecuted works and payments contrary to the works specifications totalling UGX.", "page": 274, "level": 2}}], "page": 274, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Construction of Osu Bridge on Ombaci- Oduluba Road", "8,650,000.0", "\uf0b7 Unsupported Payments for Provisional sums, Environmental protection and Engineers Accommodation"], ["**2**", "Extension of piped water from Itula to Lomunga Parish and distribution", "36,021,650.0", "\uf0b7 Unsupported payments for Rock excavation, Pressure Testing, Contingency and Transport. \uf0b7 Payment for performance bond contrary to works specifications \uf0b7 Payment for HDPE pipes (500m) that did not meet specifications"], ["**3**", "Constriction of 01 administration block, 3 blocks of 5 stances drainable latrine in Kasenyi-Lyato primary school.", "24,750,000.0", "\uf0b7 Unsupported payments for insurances, environmental measures and management meetings. \uf0b7 Payment for performance bond, water, lighting for works contrary to specifications"], ["**4**", "Rehabilitation of Kyanyanda \u2013 Mbare \u2013 Bugango and Endiizi \u2013 Mbaare \u2013 Omukatojo Road (50.2Km)", "850,217,675", "\uf0b7 Unsupported payments for Provisional Sums, Day works, Material Tests ordered by engineer and executed works under IPC 3"], ["**5**", "Construction of a mini piped water scheme at Chungambe Trading Center", "15,500,000.0", "\uf0b7 Unsupported payments for Performance bond, Contractor\u2019s all risk insurance policy, Use of contractors survey equipment by the engineer, Pressure testing of and sterilization of water mains"], ["**6**", "Construction of a Two(2) Classroom Block with Office and Store at Namayemba P/S", "2,520,000", "\uf0b7 Unsupported payment for breaking up of rock \uf0b7 Unsupported doubling of rate for 150mm hardcore bed under splash apron and veranda \uf0b7 Payment of 6 extra windows not executed"], ["**TOTAL**", null, "**937,659,325**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 51: Showing unjustified/irregular payment to contractors", "page": 274, "level": 2}}, {"headings_1": {"content": "unexecuted works and payments contrary to the works specifications totalling UGX.", "page": 274, "level": 2}}], "page": 274, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Contract", "Unjustified/ Irregular Payment (UGX)", "Remarks"], "type": "table"}}, {"content": "Irregular/unjustified payments expose the client to the risk of financial loss", "metadata": {"headings": [{"headings_0": {"content": "Irregular/unjustified payments expose the client to the risk of financial loss", "page": 274, "level": 2}}, {"headings_1": {"content": "Table 51: Showing unjustified/irregular payment to contractors", "page": 274, "level": 2}}], "page": 274, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "274", "metadata": {"headings": [{"headings_0": {"content": "Irregular/unjustified payments expose the client to the risk of financial loss", "page": 274, "level": 2}}, {"headings_1": {"content": "Table 51: Showing unjustified/irregular payment to contractors", "page": 274, "level": 2}}], "page": 274, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the respective Accounting Officers to conduct further review of these payments", "metadata": {"headings": [{"headings_0": {"content": "I advised the respective Accounting Officers to conduct further review of these payments", "page": 275, "level": 2}}, {"headings_1": {"content": "Irregular/unjustified payments expose the client to the risk of financial loss", "page": 274, "level": 2}}], "page": 275, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and take appropriate action", "metadata": {"headings": [{"headings_0": {"content": "I advised the respective Accounting Officers to conduct further review of these payments", "page": 275, "level": 2}}, {"headings_1": {"content": "Irregular/unjustified payments expose the client to the risk of financial loss", "page": 274, "level": 2}}], "page": 275, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f. Inspection of the Works", "metadata": {"headings": [{"headings_0": {"content": "f. Inspection of the Works", "page": 275, "level": 5}}, {"headings_1": {"content": "I advised the respective Accounting Officers to conduct further review of these payments", "page": 275, "level": 2}}], "page": 275, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}, {"headings_1": {"content": "f. Inspection of the Works", "page": 275, "level": 5}}], "page": 275, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the following fourteen (14) sites. \nTable 52: Showing omissions and defects at the following fourteen (14) sites.", "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}, {"headings_1": {"content": "f. Inspection of the Works", "page": 275, "level": 5}}, [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}, {"headings_1": {"content": "f. Inspection of the Works", "page": 275, "level": 5}}]], "page": 275, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1.**", "Construction of Osu Bridge on Ombaci- Oduluba Road", "Peeled off roadside hazard stickers, Cracks at joints between walkway ramps and walkway, Segregation of concrete at box culvert top haunch, Cracks in stone pitching mortar, Water ponding on walkway, Gravel loss on approach roads, Rusting of welded guard rail joints."], ["**2.**", "Extension of piped water from Itula to Lomunga Parish and distribution", "Silver paint on surface of solar panels, Hot spots on solar panels, Pump poorly sited, shearing of bolts, rusting of pump fittings, Cracks on pump anchor block, Leakages at several locations, Collapsed soak away pit at tap stand 01, Missing bibs on several tap stands."], ["**3.**", "Constriction of 01 administration block, 3 blocks of 5 stances drainable latrine in Kasenyi-Lyato primary school.", "Dis-jointing of Veranda from external walls, Cracks in the; floor, splash apron, ceiling, external wall, interface of window sill and window, Disjointing of the ramps from the veranda, Unprotected earthing rod"], ["**4.**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine, one block of class room, a head teachers\u2019 office and staff room in Nyamasoga primary school.", "Open ridge, Cracks in the; ramps, terrazzo, floor screed, splash apron, window cills, walls, breaking off of the terrazzo skirting from the wall, Detachment of terrazzo splash apron from the main building, Disintegration of fascia board, Unprotected lightning conductor."], ["**5.**", "Construction of an OPD at Buhuka Health Centre III.", "Cracks in terrazzo of the worktops, splash apron, broken elbow operated taps, Absence of counter tops at reception and dispensing area, Tyrolean render not done on external wall, Missing cabinets in reception area of OPD."], ["**6.**", "Full Rehabilitation of Siriba- Kalwala\\_Kiryampungula Road(11.3km)", "Cracks on headwalls and wing walls, Broken end structure for access culvert, Disjointed culverts, Access not provided over open drain and missing access culverts."], ["**7.**", "Rehabilitation of Kyanyanda \u2013 Mbare \u2013 Bugango and Endiizi \u2013", "Heavy siltation of culverts, Poor jointing of culverts, Poor alignment of culverts, Gravel loss, poorly constructed end structures and drop inlets, poor alignment of culverts to"]], "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}, {"headings_1": {"content": "f. Inspection of the Works", "page": 275, "level": 5}}], "page": 275, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Name", "Observations"], "type": "table"}}, {"content": "275", "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}, {"headings_1": {"content": "f. Inspection of the Works", "page": 275, "level": 5}}], "page": 275, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Mbaare \u2013 Omukatojo Road (50.2Km", "stream flow profile, damaged apron structure, corrugations on carriage way.", null], ["**8.**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine, one block of class room, a head teachers\u2019 office and staff room in Tonya primary school", "Detachment of the terrazzo skirting from the external walls, cracks in the splash apron, floors, open joints on tables supplied, Installed shelves warped."], ["**9.**", "Construction of a mini piped water scheme at Chungambe Trading Center", "Non-functioning gate valve at pump, Cut/vandalized solar panel cables, Vandalized covers to inspection chambers, No water in taps, vandalized gate valve fitting, waterlogged washout valve, rusting of tank stand plates and cut pipes ."], ["**10.**", "Construction of one block of 1000 capacity Examination Hall and supply at Biyaya Secondary School", "Leakages in the roof, rusting on the doors and windows, Cracks in the terrazzo in the hall steps, veranda, ramps, splash apron and cabinet work tops, poorly jointed roofing sheets, no window sills, no external skirting, Internal locking system not provided on doors."], ["**11.**", "Construction of 15 meters single span bridge at Oru River", "Poor positioning of weep holes on abutments and wing walls, Poor structure layout and configuration, Unconcealed abutment corners, Poor alignment/profile design of approach roads."], ["**12**", "Construction of a theatre, 2 units of 2 in one staff houses and fencing at Rugaaga Health Centre IV", "Vents not aligned with the window, Inadequate provision for PWD access at entrances and rear exits. Installation of a smaller store window than specified on the theatre block"], ["**13.**", "Full Rehabilitation of Tete Ogolo-liri road 15km", "Honey combing on culverts, Cracks on pipe culverts Disjointed culverts, Poor workmanship of end structures Blocked culvert line outlet, Culvert end structures not constructed at Ogolo Junction, Untrained culvert outlets, Washed away outlet apron slabs."], ["**14.**", "Construction of two classroom blocks, one with an office and store, construction of a 5 stance VIP latrine for girls, construction of a 2 stance VIP lined latrine for Teachers at Bwondha P/S", "Poorly installed roofing nails, Cracks along the window reveal, Cracked window glass on the classroom block, Roofing sheet on pit latrine not properly fixed, Wiring is being done on wall surface, Poor sanding of the supplied tables."]], "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}, {"headings_1": {"content": "f. Inspection of the Works", "page": 275, "level": 5}}], "page": 276, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Name", "Observations"], "type": "table"}}, {"content": "If not corrected, the above observed defects and omissions could compromise the durability, safety and functionality of the infrastructure \n276", "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}, {"headings_1": {"content": "f. Inspection of the Works", "page": 275, "level": 5}}, [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}, {"headings_1": {"content": "f. Inspection of the Works", "page": 275, "level": 5}}]], "page": 276, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that all the above observed defects and/or", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all the above observed defects and/or", "page": 277, "level": 2}}, {"headings_1": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "omissions are addressed", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all the above observed defects and/or", "page": 277, "level": 2}}, {"headings_1": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g. Quality Control of Works", "metadata": {"headings": [{"headings_0": {"content": "g. Quality Control of Works", "page": 277, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that all the above observed defects and/or", "page": 277, "level": 2}}], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I evaluated the quality control procedures for the works and established that for eleven", "metadata": {"headings": [{"headings_0": {"content": "I evaluated the quality control procedures for the works and established that for eleven", "page": 277, "level": 2}}, {"headings_1": {"content": "g. Quality Control of Works", "page": 277, "level": 5}}], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(11) out of the fifteen contracts (15), the supervision teams did not test some of the materials used prior to their incorporation into the works as detailed below; \nTable 53: Showing projects where the supervision teams did not test some of the", "metadata": {"headings": [{"headings_0": {"content": "I evaluated the quality control procedures for the works and established that for eleven", "page": 277, "level": 2}}, {"headings_1": {"content": "g. Quality Control of Works", "page": 277, "level": 5}}, [{"headings_0": {"content": "I evaluated the quality control procedures for the works and established that for eleven", "page": 277, "level": 2}}, {"headings_1": {"content": "g. Quality Control of Works", "page": 277, "level": 5}}]], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "materials used prior to their incorporation into the works", "metadata": {"headings": [{"headings_0": {"content": "materials used prior to their incorporation into the works", "page": 277, "level": 2}}, {"headings_1": {"content": "I evaluated the quality control procedures for the works and established that for eleven", "page": 277, "level": 2}}], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1.**", "Construction of Osu Bridge on Ombaci-Oduluba Road", "Gravel, Aggregates, Sand, Concrete"], ["**2.**", "Extension of piped water from Itula to Lomunga Parish and distribution", "Aggregates, sand, concrete, bricks"], ["**3.**", "Constriction of 01 administration block, 3 blocks of 5 stances drainable latrine in Kasenyi-Lyato primary school.", "Concrete, Aggregates, sand, bricks"], ["**4.**", "Full Rehabilitation of Siriba-Kalwala\\_Kiryampungula Road(11.3km)", "Concrete pipe culverts"], ["**5.**", "Rehabilitation of Kyanyanda \u2013 Mbare \u2013 Bugango and Endiizi \u2013 Mbaare \u2013 Omukatojo Road (50.2Km", "Gravel, culverts, FDT for wearing course, concrete"], ["**6.**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine, one block of class room, a head teachers\u2019 office and staff room in Tonya primary school", "Bricks, sand, aggregates"], ["**7.**", "Construction of a mini piped water scheme at Chungambe Trading Center", "Sand, bricks"], ["**8**", "Construction of a theatre, 2 units of 2 in one staff houses and fencing at Rugaaga Health Centre IV", "Concrete blocks, sand, aggregates"], ["**9**", "Full Rehabilitation of Tete Ogolo-liri road 15km", "Concrete pipe culverts"], ["**10**", "Construction of two classroom blocks, one with an office and store, construction of a 5 stance VIP latrine for girls, construction of a 2 stance VIP lined latrine for Teachers at Bwondha P/S", "Aggregates, sand, concrete, bricks"], ["**11**", "Construction of a Two(2) Classroom Block with Office and Store at Namayemba P/S", "Aggregates, sand, concrete, bricks"]], "metadata": {"headings": [{"headings_0": {"content": "materials used prior to their incorporation into the works", "page": 277, "level": 2}}, {"headings_1": {"content": "I evaluated the quality control procedures for the works and established that for eleven", "page": 277, "level": 2}}], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Name", "Materials Not Tested"], "type": "table"}}, {"content": "Failure to undertake tests on materials used can lead to the use of substandard materials", "metadata": {"headings": [{"headings_0": {"content": "Failure to undertake tests on materials used can lead to the use of substandard materials", "page": 277, "level": 2}}, {"headings_1": {"content": "materials used prior to their incorporation into the works", "page": 277, "level": 2}}], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "thereby compromising the quality of works", "metadata": {"headings": [{"headings_0": {"content": "Failure to undertake tests on materials used can lead to the use of substandard materials", "page": 277, "level": 2}}, {"headings_1": {"content": "materials used prior to their incorporation into the works", "page": 277, "level": 2}}], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to always ensure that materials used are tested, results", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to always ensure that materials used are tested, results", "page": 277, "level": 2}}, {"headings_1": {"content": "Failure to undertake tests on materials used can lead to the use of substandard materials", "page": 277, "level": 2}}], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "reviewed and approved prior to their incorporation into the works", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to always ensure that materials used are tested, results", "page": 277, "level": 2}}, {"headings_1": {"content": "Failure to undertake tests on materials used can lead to the use of substandard materials", "page": 277, "level": 2}}], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h. Quality of Works and Materials", "metadata": {"headings": [{"headings_0": {"content": "h. Quality of Works and Materials", "page": 277, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to always ensure that materials used are tested, results", "page": 277, "level": 2}}], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I checked the quality of the concrete members and/or picked samples of construction materials from all the fifteen project sites and subjected these to laboratory tests. I noted", "metadata": {"headings": [{"headings_0": {"content": "I checked the quality of the concrete members and/or picked samples of construction materials from all the fifteen project sites and subjected these to laboratory tests. I noted", "page": 277, "level": 4}}, {"headings_1": {"content": "h. Quality of Works and Materials", "page": 277, "level": 5}}], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "failures of some of the concrete elements and parameters for some of the sampled \n277", "metadata": {"headings": [{"headings_0": {"content": "I checked the quality of the concrete members and/or picked samples of construction materials from all the fifteen project sites and subjected these to laboratory tests. I noted", "page": 277, "level": 4}}, {"headings_1": {"content": "h. Quality of Works and Materials", "page": 277, "level": 5}}, [{"headings_0": {"content": "I checked the quality of the concrete members and/or picked samples of construction materials from all the fifteen project sites and subjected these to laboratory tests. I noted", "page": 277, "level": 4}}, {"headings_1": {"content": "h. Quality of Works and Materials", "page": 277, "level": 5}}]], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "materials from thirteen (13) project sites. Comparison of audit results to specifications for the project of extension of piped water from Itula to Lomunga Parish could not be", "metadata": {"headings": [{"headings_0": {"content": "materials from thirteen (13) project sites. Comparison of audit results to specifications for the project of extension of piped water from Itula to Lomunga Parish could not be", "page": 278, "level": 4}}, {"headings_1": {"content": "I checked the quality of the concrete members and/or picked samples of construction materials from all the fifteen project sites and subjected these to laboratory tests. I noted", "page": 277, "level": 4}}], "page": 278, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "undertaken due to absence of specifications; \nTable 54: Showing failures of some of the concrete elements and parameters for some of the sampled materials", "metadata": {"headings": [{"headings_0": {"content": "materials from thirteen (13) project sites. Comparison of audit results to specifications for the project of extension of piped water from Itula to Lomunga Parish could not be", "page": 278, "level": 4}}, {"headings_1": {"content": "I checked the quality of the concrete members and/or picked samples of construction materials from all the fifteen project sites and subjected these to laboratory tests. I noted", "page": 277, "level": 4}}, [{"headings_0": {"content": "materials from thirteen (13) project sites. Comparison of audit results to specifications for the project of extension of piped water from Itula to Lomunga Parish could not be", "page": 278, "level": 4}}, {"headings_1": {"content": "I checked the quality of the concrete members and/or picked samples of construction materials from all the fifteen project sites and subjected these to laboratory tests. I noted", "page": 277, "level": 4}}]], "page": 278, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1.**", "Construction of Osu Bridge on Ombaci-Oduluba Road", "Concrete strength of Curbstones"], ["**2.**", "Extension of piped water from Itula to Lomunga Parish and distribution", "Concrete Strength Specifications not availed"], ["**3**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine(Teachers), one block of class room, a head teachers\u2019 office and staff room. In Nyamasoga primary school.", "Concrete strength of Ring beam of classroom block 1, window cills of administration block"], ["**4**", "Construction of an OPD at Buhuka Health Centre III.", "Concrete strength of Ring beam"], ["**5**", "Full Rehabilitation of Siriba- Kalwala\\_Kiryampungula Road(11.3km)", "Cracks on headwalls and wing walls, Broken end structure for access culvert, Disjointed culverts, Access not provided over open drain and missing access culverts."], ["**6**", "Rehabilitation of Kyanyanda \u2013 Mbare \u2013 Bugango and Endiizi \u2013 Mbaare \u2013 Omukatojo Road (50.2Km", "Gradation and Plasticity Index of gravel"], ["**7**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine, one block of class room, a head teachers\u2019 office and staff room in Tonya primary school", "Concrete strength of Ring beam of administration block, classroom block II"], ["**8**", "Construction of a mini piped water scheme at Chungambe Trading Center", "Concrete strength of Concrete fencing poles at pump house and tank"], ["**9**", "Construction of one block of 1000 capacity Examination Hall and supply at Biyaya Secondary School", "Concrete strength of Ring beam"], ["**10**", "Construction of 15 meters single span bridge at Oru River", "Gradation and organic matter content of sand"], ["**11**", "Construction of a theatre, 2 units of 2 in one staff houses and fencing at Rugaaga Health Centre IV", "Gradation, silt and clay content, clay lumps and friable particles of the sand Aggregate Impact Value and Gradation of coarse aggregates Water absorption of concrete blocks"], ["**12**", "Construction of two classroom blocks, one with an office and store, construction of a 5 stance VIP latrine for girls, construction of a 2 stance VIP lined latrine for Teachers at Bwondha P/S", "Gradation of coarse aggregates, Water absorption of bricks"], ["**13**", "Construction of a Two(2) Classroom Block with Office and Store at Namayemba P/S", "Gradation, fines content, silt and clay content, organic matter of sand"]], "metadata": {"headings": [{"headings_0": {"content": "materials from thirteen (13) project sites. Comparison of audit results to specifications for the project of extension of piped water from Itula to Lomunga Parish could not be", "page": 278, "level": 4}}, {"headings_1": {"content": "I checked the quality of the concrete members and/or picked samples of construction materials from all the fifteen project sites and subjected these to laboratory tests. I noted", "page": 277, "level": 4}}], "page": 278, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Name", "Failures Observed"], "type": "table"}}, {"content": "Failure of materials to meet the specifications affects the integrity and durability of the", "metadata": {"headings": [{"headings_0": {"content": "Failure of materials to meet the specifications affects the integrity and durability of the", "page": 278, "level": 2}}, {"headings_1": {"content": "materials from thirteen (13) project sites. Comparison of audit results to specifications for the project of extension of piped water from Itula to Lomunga Parish could not be", "page": 278, "level": 4}}], "page": 278, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "completed works. \n278 \nI advised the Accounting Officer to ensure that materials that do not fully conform to the specifications are not incorporated in the works.", "metadata": {"headings": [{"headings_0": {"content": "Failure of materials to meet the specifications affects the integrity and durability of the", "page": 278, "level": 2}}, {"headings_1": {"content": "materials from thirteen (13) project sites. Comparison of audit results to specifications for the project of extension of piped water from Itula to Lomunga Parish could not be", "page": 278, "level": 4}}, [{"headings_0": {"content": "Failure of materials to meet the specifications affects the integrity and durability of the", "page": 278, "level": 2}}, {"headings_1": {"content": "materials from thirteen (13) project sites. Comparison of audit results to specifications for the project of extension of piped water from Itula to Lomunga Parish could not be", "page": 278, "level": 4}}], [{"headings_0": {"content": "Failure of materials to meet the specifications affects the integrity and durability of the", "page": 278, "level": 2}}, {"headings_1": {"content": "materials from thirteen (13) project sites. Comparison of audit results to specifications for the project of extension of piped water from Itula to Lomunga Parish could not be", "page": 278, "level": 4}}]], "page": 278, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "i. Quantity Verifications", "metadata": {"headings": [{"headings_0": {"content": "i. Quantity Verifications", "page": 279, "level": 5}}, {"headings_1": {"content": "Failure of materials to meet the specifications affects the integrity and durability of the", "page": 278, "level": 2}}], "page": 279, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I undertook an analysis of the drawings availed to me and also physically measured some", "metadata": {"headings": [{"headings_0": {"content": "I undertook an analysis of the drawings availed to me and also physically measured some", "page": 279, "level": 2}}, {"headings_1": {"content": "i. Quantity Verifications", "page": 279, "level": 5}}], "page": 279, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of the executed work items to establish the consistency with which the supervision team accurately measured the quantities before payments. I noted inconsistencies in some of the quantities certified in twelve (12) out of the fifteen (15) contracts resulting in", "metadata": {"headings": [{"headings_0": {"content": "I undertook an analysis of the drawings availed to me and also physically measured some", "page": 279, "level": 2}}, {"headings_1": {"content": "i. Quantity Verifications", "page": 279, "level": 5}}], "page": 279, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "overpayments equivalent to UGX. 920,698,009 as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "overpayments equivalent to UGX. 920,698,009 as shown in the table below;", "page": 279, "level": 2}}, {"headings_1": {"content": "I undertook an analysis of the drawings availed to me and also physically measured some", "page": 279, "level": 2}}], "page": 279, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Table 55: Inconsistencies in some of the quantities certified in twelve (12) out of the fifteen (15) contracts", "metadata": {"headings": [{"headings_0": {"content": "overpayments equivalent to UGX. 920,698,009 as shown in the table below;", "page": 279, "level": 2}}, {"headings_1": {"content": "I undertook an analysis of the drawings availed to me and also physically measured some", "page": 279, "level": 2}}], "page": 279, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1**", "Construction of Osu Bridge on Ombaci-Oduluba Road", "153,801,801"], ["**2**", "Extension of piped water from Itula to Lomunga Parish and distribution", "19,939,120"], ["**3**", "Constriction of 01 administration block, 3 blocks of 5 stances drainable latrine in Kasenyi-Lyato primary school.", "62,248,469"], ["**4**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine(Teachers), one block of class room, a head teachers\u2019 office and staff room. In Nyamasoga primary school.", "116,659,957"], ["**5**", "Construction of an OPD at Buhuka Health Centre III.", "10,951,020"], ["**6**", "Rehabilitation of Kyanyanda \u2013 Mbare \u2013 Bugango and Endiizi \u2013 Mbaare \u2013 Omukatojo Road (50.2Km", "336,991,000"], ["**7**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine, one block of class room, a head teachers\u2019 office and staff room in Tonya primary school", "76,553,167"], ["**8**", "Construction of a mini piped water scheme at Chungambe Trading Center", "34,520,355"], ["**9**", "Construction of one block of 1000 capacity Examination Hall and supply at Biyaya Secondary School", "5,976,069"], ["**10**", "Construction of a theatre, 2 units of 2 in one staff houses and fencing at Rugaaga Health Centre IV", "39,323,780"], ["**11**", "Full Rehabilitation of Tete Ogolo-liri road 15km", "17,982,000"], ["**12**", "Construction of two classroom blocks, one with an office and store, construction of a 5 stance VIP latrine for girls, construction of a 2 stance VIP lined latrine for Teachers at Bwondha P/S", "45,751,271"], ["**TOTAL**", null, "**920,698,009**"]], "metadata": {"headings": [{"headings_0": {"content": "overpayments equivalent to UGX. 920,698,009 as shown in the table below;", "page": 279, "level": 2}}, {"headings_1": {"content": "I undertook an analysis of the drawings availed to me and also physically measured some", "page": 279, "level": 2}}], "page": 279, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Contract", "Overpayment (UGX)"], "type": "table"}}, {"content": "These overpayments if not recovered shall result into a financial loss", "metadata": {"headings": [{"headings_0": {"content": "These overpayments if not recovered shall result into a financial loss", "page": 279, "level": 2}}, {"headings_1": {"content": "overpayments equivalent to UGX. 920,698,009 as shown in the table below;", "page": 279, "level": 2}}], "page": 279, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the overpayments are recovered.", "metadata": {"headings": [{"headings_0": {"content": "These overpayments if not recovered shall result into a financial loss", "page": 279, "level": 2}}, {"headings_1": {"content": "overpayments equivalent to UGX. 920,698,009 as shown in the table below;", "page": 279, "level": 2}}], "page": 279, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "j. Failure to Prepare Quality Progress Reports", "metadata": {"headings": [{"headings_0": {"content": "j. Failure to Prepare Quality Progress Reports", "page": 279, "level": 5}}, {"headings_1": {"content": "These overpayments if not recovered shall result into a financial loss", "page": 279, "level": 2}}], "page": 279, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that the supervision teams on eight (08) projects prepared poor quality progress reports while on another three (3) projects, no progress reports were prepared. The poor", "metadata": {"headings": [{"headings_0": {"content": "I noted that the supervision teams on eight (08) projects prepared poor quality progress reports while on another three (3) projects, no progress reports were prepared. The poor", "page": 279, "level": 4}}, {"headings_1": {"content": "j. Failure to Prepare Quality Progress Reports", "page": 279, "level": 5}}], "page": 279, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "progress reports omitted key information for decision making such as; progress of works, \n279 \nfinancial progress, mobilization status of contractors, contractual matters, quality control aspects, ESHS issues, etc.", "metadata": {"headings": [{"headings_0": {"content": "I noted that the supervision teams on eight (08) projects prepared poor quality progress reports while on another three (3) projects, no progress reports were prepared. The poor", "page": 279, "level": 4}}, {"headings_1": {"content": "j. Failure to Prepare Quality Progress Reports", "page": 279, "level": 5}}, [{"headings_0": {"content": "I noted that the supervision teams on eight (08) projects prepared poor quality progress reports while on another three (3) projects, no progress reports were prepared. The poor", "page": 279, "level": 4}}, {"headings_1": {"content": "j. Failure to Prepare Quality Progress Reports", "page": 279, "level": 5}}], [{"headings_0": {"content": "I noted that the supervision teams on eight (08) projects prepared poor quality progress reports while on another three (3) projects, no progress reports were prepared. The poor", "page": 279, "level": 4}}, {"headings_1": {"content": "j. Failure to Prepare Quality Progress Reports", "page": 279, "level": 5}}]], "page": 279, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Failure to prepare quality progress reports limits the key stakeholders\u2019 ability to make", "metadata": {"headings": [{"headings_0": {"content": "Failure to prepare quality progress reports limits the key stakeholders\u2019 ability to make", "page": 280, "level": 2}}, {"headings_1": {"content": "I noted that the supervision teams on eight (08) projects prepared poor quality progress reports while on another three (3) projects, no progress reports were prepared. The poor", "page": 279, "level": 4}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "informed decisions regarding the projects.", "metadata": {"headings": [{"headings_0": {"content": "Failure to prepare quality progress reports limits the key stakeholders\u2019 ability to make", "page": 280, "level": 2}}, {"headings_1": {"content": "I noted that the supervision teams on eight (08) projects prepared poor quality progress reports while on another three (3) projects, no progress reports were prepared. The poor", "page": 279, "level": 4}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to put in place measures to ensure that the supervision", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that the supervision", "page": 280, "level": 2}}, {"headings_1": {"content": "Failure to prepare quality progress reports limits the key stakeholders\u2019 ability to make", "page": 280, "level": 2}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "teams prepare quality progress reports", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that the supervision", "page": 280, "level": 2}}, {"headings_1": {"content": "Failure to prepare quality progress reports limits the key stakeholders\u2019 ability to make", "page": 280, "level": 2}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.3.3 Special Audit on Alleged Mismanagement of Funds for Kanara Water Supply Project in Kitagwenda District (Phase II &III) and Kikazi-Ntara Road", "metadata": {"headings": [{"headings_0": {"content": "4.3.3 Special Audit on Alleged Mismanagement of Funds for Kanara Water Supply Project in Kitagwenda District (Phase II &III) and Kikazi-Ntara Road", "page": 280, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officer to put in place measures to ensure that the supervision", "page": 280, "level": 2}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I conducted a special audit to assist the Directorate of Criminal Investigation in", "metadata": {"headings": [{"headings_0": {"content": "I conducted a special audit to assist the Directorate of Criminal Investigation in", "page": 280, "level": 2}}, {"headings_1": {"content": "4.3.3 Special Audit on Alleged Mismanagement of Funds for Kanara Water Supply Project in Kitagwenda District (Phase II &III) and Kikazi-Ntara Road", "page": 280, "level": 5}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "investigating the alleged cases of corruption and embezzlement of funds and loss of public", "metadata": {"headings": [{"headings_0": {"content": "I conducted a special audit to assist the Directorate of Criminal Investigation in", "page": 280, "level": 2}}, {"headings_1": {"content": "4.3.3 Special Audit on Alleged Mismanagement of Funds for Kanara Water Supply Project in Kitagwenda District (Phase II &III) and Kikazi-Ntara Road", "page": 280, "level": 5}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "resources in Kitagwenda District Local Government in the Financial Year 2020/21.", "metadata": {"headings": [{"headings_0": {"content": "resources in Kitagwenda District Local Government in the Financial Year 2020/21.", "page": 280, "level": 2}}, {"headings_1": {"content": "I conducted a special audit to assist the Directorate of Criminal Investigation in", "page": 280, "level": 2}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The special audit was limited to the civil works consisting of the water supply system in Kanara (Phase II and III) and road works for Kikazi Street and Ntara Circular Road in", "metadata": {"headings": [{"headings_0": {"content": "resources in Kitagwenda District Local Government in the Financial Year 2020/21.", "page": 280, "level": 2}}, {"headings_1": {"content": "I conducted a special audit to assist the Directorate of Criminal Investigation in", "page": 280, "level": 2}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Kitagwenda Town council implemented in the Financial Year 2020/21. Below is a summary", "metadata": {"headings": [{"headings_0": {"content": "Kitagwenda Town council implemented in the Financial Year 2020/21. Below is a summary", "page": 280, "level": 2}}, {"headings_1": {"content": "resources in Kitagwenda District Local Government in the Financial Year 2020/21.", "page": 280, "level": 2}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of the key findings as per the specific audit objectives;", "metadata": {"headings": [{"headings_0": {"content": "Kitagwenda Town council implemented in the Financial Year 2020/21. Below is a summary", "page": 280, "level": 2}}, {"headings_1": {"content": "resources in Kitagwenda District Local Government in the Financial Year 2020/21.", "page": 280, "level": 2}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a) To determine whether Projects were included in the District plans", "metadata": {"headings": [{"headings_0": {"content": "a) To determine whether Projects were included in the District plans", "page": 280, "level": 5}}, {"headings_1": {"content": "Kitagwenda Town council implemented in the Financial Year 2020/21. Below is a summary", "page": 280, "level": 2}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I established that the construction of Kanara water supply system phase III was included in the district annual procurement work plan for the FY 2020/21, however, I could not determine whether the construction of Kanara water supply system phase II was included in the procurement plan for the FY 19/20 as I was not availed the plan.", "metadata": {"headings": [{"headings_0": {"content": "I established that the construction of Kanara water supply system phase III was included in the district annual procurement work plan for the FY 2020/21, however, I could not determine whether the construction of Kanara water supply system phase II was included in the procurement plan for the FY 19/20 as I was not availed the plan.", "page": 280, "level": 4}}, {"headings_1": {"content": "a) To determine whether Projects were included in the District plans", "page": 280, "level": 5}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I established that the construction of Kikazi Street and Ntara Circular road was", "metadata": {"headings": [{"headings_0": {"content": "I established that the construction of Kikazi Street and Ntara Circular road was", "page": 280, "level": 2}}, {"headings_1": {"content": "I established that the construction of Kanara water supply system phase III was included in the district annual procurement work plan for the FY 2020/21, however, I could not determine whether the construction of Kanara water supply system phase II was included in the procurement plan for the FY 19/20 as I was not availed the plan.", "page": 280, "level": 4}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "conceptualized and approved under the Uganda Road Fund (URF) Board special project", "metadata": {"headings": [{"headings_0": {"content": "I established that the construction of Kikazi Street and Ntara Circular road was", "page": 280, "level": 2}}, {"headings_1": {"content": "I established that the construction of Kanara water supply system phase III was included in the district annual procurement work plan for the FY 2020/21, however, I could not determine whether the construction of Kanara water supply system phase II was included in the procurement plan for the FY 19/20 as I was not availed the plan.", "page": 280, "level": 4}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "for the extended periodic maintenance/tarmacking of 1.0km in March 2020 but was not included in the district procurement plan for the FY 2020/21.", "metadata": {"headings": [{"headings_0": {"content": "for the extended periodic maintenance/tarmacking of 1.0km in March 2020 but was not included in the district procurement plan for the FY 2020/21.", "page": 280, "level": 4}}, {"headings_1": {"content": "I established that the construction of Kikazi Street and Ntara Circular road was", "page": 280, "level": 2}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "b) To Confirm Whether the Designs for the Works Were Done in Accordance with Sound Engineering Principles", "metadata": {"headings": [{"headings_0": {"content": "b) To Confirm Whether the Designs for the Works Were Done in Accordance with Sound Engineering Principles", "page": 280, "level": 5}}, {"headings_1": {"content": "for the extended periodic maintenance/tarmacking of 1.0km in March 2020 but was not included in the district procurement plan for the FY 2020/21.", "page": 280, "level": 4}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I was not availed the design report for Kanara Water Supply System and consequently I", "metadata": {"headings": [{"headings_0": {"content": "I was not availed the design report for Kanara Water Supply System and consequently I", "page": 280, "level": 2}}, {"headings_1": {"content": "b) To Confirm Whether the Designs for the Works Were Done in Accordance with Sound Engineering Principles", "page": 280, "level": 5}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "could not confirm whether the designs for the phase II and Phase III works were done in accordance with sound engineering principles.", "metadata": {"headings": [{"headings_0": {"content": "I was not availed the design report for Kanara Water Supply System and consequently I", "page": 280, "level": 2}}, {"headings_1": {"content": "b) To Confirm Whether the Designs for the Works Were Done in Accordance with Sound Engineering Principles", "page": 280, "level": 5}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I noted that the design report prepared by M/s Rock and Dirt Solutions, the design consultant for the construction of Kikazi Street and Ntara Circular road, was questionable", "metadata": {"headings": [{"headings_0": {"content": "I noted that the design report prepared by M/s Rock and Dirt Solutions, the design consultant for the construction of Kikazi Street and Ntara Circular road, was questionable", "page": 280, "level": 4}}, {"headings_1": {"content": "I was not availed the design report for Kanara Water Supply System and consequently I", "page": 280, "level": 2}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "as it omitted a number of expected items such as; topographical surveys, hydrological", "metadata": {"headings": [{"headings_0": {"content": "I noted that the design report prepared by M/s Rock and Dirt Solutions, the design consultant for the construction of Kikazi Street and Ntara Circular road, was questionable", "page": 280, "level": 4}}, {"headings_1": {"content": "I was not availed the design report for Kanara Water Supply System and consequently I", "page": 280, "level": 2}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "investigations, material investigations, works implementation schedule, etc. There was also no evidence of approval of this design report by Ministry of Works and Transport", "metadata": {"headings": [{"headings_0": {"content": "investigations, material investigations, works implementation schedule, etc. There was also no evidence of approval of this design report by Ministry of Works and Transport", "page": 280, "level": 4}}, {"headings_1": {"content": "I noted that the design report prepared by M/s Rock and Dirt Solutions, the design consultant for the construction of Kikazi Street and Ntara Circular road, was questionable", "page": 280, "level": 4}}], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(MoWT) as was required. \n280", "metadata": {"headings": [{"headings_0": {"content": "investigations, material investigations, works implementation schedule, etc. There was also no evidence of approval of this design report by Ministry of Works and Transport", "page": 280, "level": 4}}, {"headings_1": {"content": "I noted that the design report prepared by M/s Rock and Dirt Solutions, the design consultant for the construction of Kikazi Street and Ntara Circular road, was questionable", "page": 280, "level": 4}}, [{"headings_0": {"content": "investigations, material investigations, works implementation schedule, etc. There was also no evidence of approval of this design report by Ministry of Works and Transport", "page": 280, "level": 4}}, {"headings_1": {"content": "I noted that the design report prepared by M/s Rock and Dirt Solutions, the design consultant for the construction of Kikazi Street and Ntara Circular road, was questionable", "page": 280, "level": 4}}]], "page": 280, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) To Establish Whether the Scoping in the BoQs was Based on the Design Requirements for the Works", "metadata": {"headings": [{"headings_0": {"content": "c) To Establish Whether the Scoping in the BoQs was Based on the Design Requirements for the Works", "page": 281, "level": 5}}, {"headings_1": {"content": "investigations, material investigations, works implementation schedule, etc. There was also no evidence of approval of this design report by Ministry of Works and Transport", "page": 280, "level": 4}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In the absence of a design report for the Kanara water supply system, I could not establish whether the scoping in the BoQs availed for phase II and III was based on the design requirements for the works.", "metadata": {"headings": [{"headings_0": {"content": "c) To Establish Whether the Scoping in the BoQs was Based on the Design Requirements for the Works", "page": 281, "level": 5}}, {"headings_1": {"content": "investigations, material investigations, works implementation schedule, etc. There was also no evidence of approval of this design report by Ministry of Works and Transport", "page": 280, "level": 4}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Regarding the construction of Kikazi Street and Ntara Circular road, I reviewed the force", "metadata": {"headings": [{"headings_0": {"content": "Regarding the construction of Kikazi Street and Ntara Circular road, I reviewed the force", "page": 281, "level": 2}}, {"headings_1": {"content": "c) To Establish Whether the Scoping in the BoQs was Based on the Design Requirements for the Works", "page": 281, "level": 5}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "account estimates prepared by the design consultant and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Regarding the construction of Kikazi Street and Ntara Circular road, I reviewed the force", "page": 281, "level": 2}}, {"headings_1": {"content": "c) To Establish Whether the Scoping in the BoQs was Based on the Design Requirements for the Works", "page": 281, "level": 5}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 281, "level": 5}}, {"headings_1": {"content": "Regarding the construction of Kikazi Street and Ntara Circular road, I reviewed the force", "page": 281, "level": 2}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The planned quantities for the construction materials such as bitumen, chippings, stone dust had been inflated to a tune of UGX.66,060,000. At the time of audit", "metadata": {"headings": [{"headings_0": {"content": "The planned quantities for the construction materials such as bitumen, chippings, stone dust had been inflated to a tune of UGX.66,060,000. At the time of audit", "page": 281, "level": 4}}, {"headings_1": {"content": "(i)", "page": 281, "level": 5}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inspection in June 2023, I established that the stone chippings had been purchased and as such, UGX.23,520,000 had been spent on quantities in excess of the requirements.", "metadata": {"headings": [{"headings_0": {"content": "The planned quantities for the construction materials such as bitumen, chippings, stone dust had been inflated to a tune of UGX.66,060,000. At the time of audit", "page": 281, "level": 4}}, {"headings_1": {"content": "(i)", "page": 281, "level": 5}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 281, "level": 5}}, {"headings_1": {"content": "The planned quantities for the construction materials such as bitumen, chippings, stone dust had been inflated to a tune of UGX.66,060,000. At the time of audit", "page": 281, "level": 4}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Based on the analysis undertaken and in the absence of documented justification for the number of days allocated, the planned staff costs were overestimated by", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 281, "level": 5}}, {"headings_1": {"content": "The planned quantities for the construction materials such as bitumen, chippings, stone dust had been inflated to a tune of UGX.66,060,000. At the time of audit", "page": 281, "level": 4}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.4,440,000.", "metadata": {"headings": [{"headings_0": {"content": "UGX.4,440,000.", "page": 281, "level": 2}}, {"headings_1": {"content": "(ii)", "page": 281, "level": 5}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 281, "level": 5}}, {"headings_1": {"content": "UGX.4,440,000.", "page": 281, "level": 2}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Based on the analysis undertaken and in the absence of documented justification for the number of days allocated, the planned labour costs were overestimated by", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 281, "level": 5}}, {"headings_1": {"content": "UGX.4,440,000.", "page": 281, "level": 2}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.12,875,000.", "metadata": {"headings": [{"headings_0": {"content": "UGX.12,875,000.", "page": 281, "level": 2}}, {"headings_1": {"content": "(iii)", "page": 281, "level": 5}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 281, "level": 5}}, {"headings_1": {"content": "UGX.12,875,000.", "page": 281, "level": 2}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Unjustified estimate of UGX.101,600,000 for fuel and lubricants.", "metadata": {"headings": [{"headings_0": {"content": "Unjustified estimate of UGX.101,600,000 for fuel and lubricants.", "page": 281, "level": 2}}, {"headings_1": {"content": "(iv)", "page": 281, "level": 5}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "d) To Determine Whether the Procurement of the Design Consultant, Contractors and Construction Materials Followed the PPDA Act and Regulations", "metadata": {"headings": [{"headings_0": {"content": "d) To Determine Whether the Procurement of the Design Consultant, Contractors and Construction Materials Followed the PPDA Act and Regulations", "page": 281, "level": 5}}, {"headings_1": {"content": "Unjustified estimate of UGX.101,600,000 for fuel and lubricants.", "page": 281, "level": 2}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Procurement of Design Consultant", "metadata": {"headings": [{"headings_0": {"content": "(i) Procurement of Design Consultant", "page": 281, "level": 5}}, {"headings_1": {"content": "d) To Determine Whether the Procurement of the Design Consultant, Contractors and Construction Materials Followed the PPDA Act and Regulations", "page": 281, "level": 5}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I was not availed any documentation pertaining to the procurement of the design consultant for the Kanara Water Supply Project. As such, I could not determine whether the procurement of the design consultant followed the PPDA regulations", "metadata": {"headings": [{"headings_0": {"content": "I was not availed any documentation pertaining to the procurement of the design consultant for the Kanara Water Supply Project. As such, I could not determine whether the procurement of the design consultant followed the PPDA regulations", "page": 281, "level": 4}}, {"headings_1": {"content": "(i) Procurement of Design Consultant", "page": 281, "level": 5}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and guidelines. \nBasing on the documentation availed to me regarding the procurement of the", "metadata": {"headings": [{"headings_0": {"content": "I was not availed any documentation pertaining to the procurement of the design consultant for the Kanara Water Supply Project. As such, I could not determine whether the procurement of the design consultant followed the PPDA regulations", "page": 281, "level": 4}}, {"headings_1": {"content": "(i) Procurement of Design Consultant", "page": 281, "level": 5}}, [{"headings_0": {"content": "I was not availed any documentation pertaining to the procurement of the design consultant for the Kanara Water Supply Project. As such, I could not determine whether the procurement of the design consultant followed the PPDA regulations", "page": 281, "level": 4}}, {"headings_1": {"content": "(i) Procurement of Design Consultant", "page": 281, "level": 5}}]], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "design consultant for the construction of Kikazi Street and Ntara Circular road, I established that the procurement of the consultant generally followed the PPDA", "metadata": {"headings": [{"headings_0": {"content": "design consultant for the construction of Kikazi Street and Ntara Circular road, I established that the procurement of the consultant generally followed the PPDA", "page": 281, "level": 4}}, {"headings_1": {"content": "I was not availed any documentation pertaining to the procurement of the design consultant for the Kanara Water Supply Project. As such, I could not determine whether the procurement of the design consultant followed the PPDA regulations", "page": 281, "level": 4}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "regulations and guidelines.", "metadata": {"headings": [{"headings_0": {"content": "design consultant for the construction of Kikazi Street and Ntara Circular road, I established that the procurement of the consultant generally followed the PPDA", "page": 281, "level": 4}}, {"headings_1": {"content": "I was not availed any documentation pertaining to the procurement of the design consultant for the Kanara Water Supply Project. As such, I could not determine whether the procurement of the design consultant followed the PPDA regulations", "page": 281, "level": 4}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii) Procurement of Works Contractors for Phase II and III of the Water Supply System", "metadata": {"headings": [{"headings_0": {"content": "(ii) Procurement of Works Contractors for Phase II and III of the Water Supply System", "page": 281, "level": 5}}, {"headings_1": {"content": "design consultant for the construction of Kikazi Street and Ntara Circular road, I established that the procurement of the consultant generally followed the PPDA", "page": 281, "level": 4}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Upon reviewing documentation availed to me, I established that the procurement process for the contractors did not fully follow the PPDA Act and regulations as", "metadata": {"headings": [{"headings_0": {"content": "Upon reviewing documentation availed to me, I established that the procurement process for the contractors did not fully follow the PPDA Act and regulations as", "page": 281, "level": 4}}, {"headings_1": {"content": "(ii) Procurement of Works Contractors for Phase II and III of the Water Supply System", "page": 281, "level": 5}}], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "detailed below; \n281", "metadata": {"headings": [{"headings_0": {"content": "Upon reviewing documentation availed to me, I established that the procurement process for the contractors did not fully follow the PPDA Act and regulations as", "page": 281, "level": 4}}, {"headings_1": {"content": "(ii) Procurement of Works Contractors for Phase II and III of the Water Supply System", "page": 281, "level": 5}}, [{"headings_0": {"content": "Upon reviewing documentation availed to me, I established that the procurement process for the contractors did not fully follow the PPDA Act and regulations as", "page": 281, "level": 4}}, {"headings_1": {"content": "(ii) Procurement of Works Contractors for Phase II and III of the Water Supply System", "page": 281, "level": 5}}]], "page": 281, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I established that for Kanara water supply system phase II, although there was", "metadata": {"headings": [{"headings_0": {"content": "Upon reviewing documentation availed to me, I established that the procurement process for the contractors did not fully follow the PPDA Act and regulations as", "page": 281, "level": 4}}, {"headings_1": {"content": "(ii) Procurement of Works Contractors for Phase II and III of the Water Supply System", "page": 281, "level": 5}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Upon reviewing documentation availed to me, I established that the procurement process for the contractors did not fully follow the PPDA Act and regulations as", "page": 281, "level": 4}}, {"headings_1": {"content": "(ii) Procurement of Works Contractors for Phase II and III of the Water Supply System", "page": 281, "level": 5}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "no record of issuance of the bidding document to one of the bidders, Aptech Africa", "metadata": {"headings": [{"headings_0": {"content": "no record of issuance of the bidding document to one of the bidders, Aptech Africa", "page": 282, "level": 2}}, {"headings_1": {"content": "Upon reviewing documentation availed to me, I established that the procurement process for the contractors did not fully follow the PPDA Act and regulations as", "page": 281, "level": 4}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ltd, the record of receipt of bids indicated that a bid from Aptech Africa Ltd was received and the bid was not rejected at either the preliminary evaluation or the", "metadata": {"headings": [{"headings_0": {"content": "no record of issuance of the bidding document to one of the bidders, Aptech Africa", "page": 282, "level": 2}}, {"headings_1": {"content": "Upon reviewing documentation availed to me, I established that the procurement process for the contractors did not fully follow the PPDA Act and regulations as", "page": 281, "level": 4}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "financial evaluation stage contrary to Regulation 66(7) of the PPDA Local", "metadata": {"headings": [{"headings_0": {"content": "financial evaluation stage contrary to Regulation 66(7) of the PPDA Local", "page": 282, "level": 2}}, {"headings_1": {"content": "no record of issuance of the bidding document to one of the bidders, Aptech Africa", "page": 282, "level": 2}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Government Regulations 2006. \n", "metadata": {"headings": [{"headings_0": {"content": "financial evaluation stage contrary to Regulation 66(7) of the PPDA Local", "page": 282, "level": 2}}, {"headings_1": {"content": "no record of issuance of the bidding document to one of the bidders, Aptech Africa", "page": 282, "level": 2}}, [{"headings_0": {"content": "financial evaluation stage contrary to Regulation 66(7) of the PPDA Local", "page": 282, "level": 2}}, {"headings_1": {"content": "no record of issuance of the bidding document to one of the bidders, Aptech Africa", "page": 282, "level": 2}}]], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I established that for Kanara water supply system phase II, the evaluation team evaluated and compared bids with different work scope elements as well as different quantities for some of the similar work items which is unfair and contrary", "metadata": {"headings": [{"headings_0": {"content": "financial evaluation stage contrary to Regulation 66(7) of the PPDA Local", "page": 282, "level": 2}}, {"headings_1": {"content": "no record of issuance of the bidding document to one of the bidders, Aptech Africa", "page": 282, "level": 2}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "to the basic principles of procurement set out in section 43 of the PPDA Act.", "metadata": {"headings": [{"headings_0": {"content": "to the basic principles of procurement set out in section 43 of the PPDA Act.", "page": 282, "level": 2}}, {"headings_1": {"content": "financial evaluation stage contrary to Regulation 66(7) of the PPDA Local", "page": 282, "level": 2}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- During the procurement of the works contractors for phase II and phase III, some of the work items that were included in the initial engineer\u2019s estimates were omitted/removed and yet these are required for the completeness of construction.", "metadata": {"headings": [{"headings_0": {"content": "to the basic principles of procurement set out in section 43 of the PPDA Act.", "page": 282, "level": 2}}, {"headings_1": {"content": "financial evaluation stage contrary to Regulation 66(7) of the PPDA Local", "page": 282, "level": 2}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "to the basic principles of procurement set out in section 43 of the PPDA Act.", "page": 282, "level": 2}}, {"headings_1": {"content": "financial evaluation stage contrary to Regulation 66(7) of the PPDA Local", "page": 282, "level": 2}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Items omitted/removed included; chlorine dozing equipment, break pressure", "metadata": {"headings": [{"headings_0": {"content": "Items omitted/removed included; chlorine dozing equipment, break pressure", "page": 282, "level": 2}}, {"headings_1": {"content": "to the basic principles of procurement set out in section 43 of the PPDA Act.", "page": 282, "level": 2}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "tanks, air release valves, washouts, etc. \n", "metadata": {"headings": [{"headings_0": {"content": "Items omitted/removed included; chlorine dozing equipment, break pressure", "page": 282, "level": 2}}, {"headings_1": {"content": "to the basic principles of procurement set out in section 43 of the PPDA Act.", "page": 282, "level": 2}}, [{"headings_0": {"content": "Items omitted/removed included; chlorine dozing equipment, break pressure", "page": 282, "level": 2}}, {"headings_1": {"content": "to the basic principles of procurement set out in section 43 of the PPDA Act.", "page": 282, "level": 2}}]], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I also established that for phase III, the generator specifications were changed", "metadata": {"headings": [{"headings_0": {"content": "Items omitted/removed included; chlorine dozing equipment, break pressure", "page": 282, "level": 2}}, {"headings_1": {"content": "to the basic principles of procurement set out in section 43 of the PPDA Act.", "page": 282, "level": 2}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "from 50KVA power rating that was in the original engineer\u2019s estimate for the", "metadata": {"headings": [{"headings_0": {"content": "from 50KVA power rating that was in the original engineer\u2019s estimate for the", "page": 282, "level": 2}}, {"headings_1": {"content": "Items omitted/removed included; chlorine dozing equipment, break pressure", "page": 282, "level": 2}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Kanara RGC water supply scheme to 25KVA during preparation of the unpriced BoQs at tender.", "metadata": {"headings": [{"headings_0": {"content": "from 50KVA power rating that was in the original engineer\u2019s estimate for the", "page": 282, "level": 2}}, {"headings_1": {"content": "Items omitted/removed included; chlorine dozing equipment, break pressure", "page": 282, "level": 2}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii) Procurement of Construction Materials for Kikazi Street and Ntara Circular Road", "metadata": {"headings": [{"headings_0": {"content": "(iii) Procurement of Construction Materials for Kikazi Street and Ntara Circular Road", "page": 282, "level": 5}}, {"headings_1": {"content": "from 50KVA power rating that was in the original engineer\u2019s estimate for the", "page": 282, "level": 2}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I established that the procurement process for the construction materials did not fully follow the PPDA Act and Regulations as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "I established that the procurement process for the construction materials did not fully follow the PPDA Act and Regulations as detailed below;", "page": 282, "level": 4}}, {"headings_1": {"content": "(iii) Procurement of Construction Materials for Kikazi Street and Ntara Circular Road", "page": 282, "level": 5}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I established that the procurement process for the construction materials did not fully follow the PPDA Act and Regulations as detailed below;", "page": 282, "level": 4}}, {"headings_1": {"content": "(iii) Procurement of Construction Materials for Kikazi Street and Ntara Circular Road", "page": 282, "level": 5}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Whereas Kitagwenda District Local Government had a list of best evaluated", "metadata": {"headings": [{"headings_0": {"content": "I established that the procurement process for the construction materials did not fully follow the PPDA Act and Regulations as detailed below;", "page": 282, "level": 4}}, {"headings_1": {"content": "(iii) Procurement of Construction Materials for Kikazi Street and Ntara Circular Road", "page": 282, "level": 5}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "bidders for supply of reinforced culverts and stone chippings, I was not availed copies of contracts as well as Local Purchase Orders with these suppliers for the construction materials procured. I established that payments for the materials were made directly to the District Engineer who in turn purchased these materials.", "metadata": {"headings": [{"headings_0": {"content": "bidders for supply of reinforced culverts and stone chippings, I was not availed copies of contracts as well as Local Purchase Orders with these suppliers for the construction materials procured. I established that payments for the materials were made directly to the District Engineer who in turn purchased these materials.", "page": 282, "level": 4}}, {"headings_1": {"content": "I established that the procurement process for the construction materials did not fully follow the PPDA Act and Regulations as detailed below;", "page": 282, "level": 4}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "This was irregular.", "metadata": {"headings": [{"headings_0": {"content": "bidders for supply of reinforced culverts and stone chippings, I was not availed copies of contracts as well as Local Purchase Orders with these suppliers for the construction materials procured. I established that payments for the materials were made directly to the District Engineer who in turn purchased these materials.", "page": 282, "level": 4}}, {"headings_1": {"content": "I established that the procurement process for the construction materials did not fully follow the PPDA Act and Regulations as detailed below;", "page": 282, "level": 4}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 I established that whereas the contracts committee approved purchase of materials worth UGX.68,500,000, the Town Clerk exceeded the specified amount by approving requisitions for construction materials worth UGX.98,600,000", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I established that whereas the contracts committee approved purchase of materials worth UGX.68,500,000, the Town Clerk exceeded the specified amount by approving requisitions for construction materials worth UGX.98,600,000", "page": 282, "level": 4}}, {"headings_1": {"content": "bidders for supply of reinforced culverts and stone chippings, I was not availed copies of contracts as well as Local Purchase Orders with these suppliers for the construction materials procured. I established that payments for the materials were made directly to the District Engineer who in turn purchased these materials.", "page": 282, "level": 4}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "thereby exceeding the approved amount by UGX.30,100,000.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I established that whereas the contracts committee approved purchase of materials worth UGX.68,500,000, the Town Clerk exceeded the specified amount by approving requisitions for construction materials worth UGX.98,600,000", "page": 282, "level": 4}}, {"headings_1": {"content": "bidders for supply of reinforced culverts and stone chippings, I was not availed copies of contracts as well as Local Purchase Orders with these suppliers for the construction materials procured. I established that payments for the materials were made directly to the District Engineer who in turn purchased these materials.", "page": 282, "level": 4}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 I noted that materials worth UGX.98,600,000 consisting of 20/14mm chippings, 14/10mm chippings, and culverts were purchased by the District Engineer based", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that materials worth UGX.98,600,000 consisting of 20/14mm chippings, 14/10mm chippings, and culverts were purchased by the District Engineer based", "page": 282, "level": 4}}, {"headings_1": {"content": "\uf0b7 I established that whereas the contracts committee approved purchase of materials worth UGX.68,500,000, the Town Clerk exceeded the specified amount by approving requisitions for construction materials worth UGX.98,600,000", "page": 282, "level": 4}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "on an unapproved design as there was no evidence of approval of the design by", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 I noted that materials worth UGX.98,600,000 consisting of 20/14mm chippings, 14/10mm chippings, and culverts were purchased by the District Engineer based", "page": 282, "level": 4}}, {"headings_1": {"content": "\uf0b7 I established that whereas the contracts committee approved purchase of materials worth UGX.68,500,000, the Town Clerk exceeded the specified amount by approving requisitions for construction materials worth UGX.98,600,000", "page": 282, "level": 4}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "MoWT.", "metadata": {"headings": [{"headings_0": {"content": "MoWT.", "page": 282, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that materials worth UGX.98,600,000 consisting of 20/14mm chippings, 14/10mm chippings, and culverts were purchased by the District Engineer based", "page": 282, "level": 4}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "282", "metadata": {"headings": [{"headings_0": {"content": "MoWT.", "page": 282, "level": 2}}, {"headings_1": {"content": "\uf0b7 I noted that materials worth UGX.98,600,000 consisting of 20/14mm chippings, 14/10mm chippings, and culverts were purchased by the District Engineer based", "page": 282, "level": 4}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e) To Establish Whether there were Adequate Internal Controls During", "metadata": {"headings": [{"headings_0": {"content": "e) To Establish Whether there were Adequate Internal Controls During", "page": 283, "level": 5}}, {"headings_1": {"content": "MoWT.", "page": 282, "level": 2}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Implementation and Supervision of Works", "metadata": {"headings": [{"headings_0": {"content": "Implementation and Supervision of Works", "page": 283, "level": 5}}, {"headings_1": {"content": "e) To Establish Whether there were Adequate Internal Controls During", "page": 283, "level": 5}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Kanara Water Supply System Phase II and III", "metadata": {"headings": [{"headings_0": {"content": "(i) Kanara Water Supply System Phase II and III", "page": 283, "level": 5}}, {"headings_1": {"content": "Implementation and Supervision of Works", "page": 283, "level": 5}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "metadata": {"headings": [{"headings_0": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}, {"headings_1": {"content": "(i) Kanara Water Supply System Phase II and III", "page": 283, "level": 5}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}, {"headings_1": {"content": "(i) Kanara Water Supply System Phase II and III", "page": 283, "level": 5}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- For both phase II and III, there was no evidence that the contractors submitted performance guarantees as was contractually required.", "metadata": {"headings": [{"headings_0": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}, {"headings_1": {"content": "(i) Kanara Water Supply System Phase II and III", "page": 283, "level": 5}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}, {"headings_1": {"content": "(i) Kanara Water Supply System Phase II and III", "page": 283, "level": 5}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Whereas both contracts required the contractors to prepare and submit as-built drawings and maintenance manuals, there was no evidence of this submission. As", "metadata": {"headings": [{"headings_0": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}, {"headings_1": {"content": "(i) Kanara Water Supply System Phase II and III", "page": 283, "level": 5}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}, {"headings_1": {"content": "(i) Kanara Water Supply System Phase II and III", "page": 283, "level": 5}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a result of this failure, a total of UGX.103,915,174 should have been withheld from", "metadata": {"headings": [{"headings_0": {"content": "a result of this failure, a total of UGX.103,915,174 should have been withheld from", "page": 283, "level": 2}}, {"headings_1": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the contractor\u2019s payments however, no evidence of this was availed.", "metadata": {"headings": [{"headings_0": {"content": "a result of this failure, a total of UGX.103,915,174 should have been withheld from", "page": 283, "level": 2}}, {"headings_1": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Whereas both phase II and phase III contracts were admeasurement contracts, there was no evidence of measurement of works as no measurement sheets were", "metadata": {"headings": [{"headings_0": {"content": "a result of this failure, a total of UGX.103,915,174 should have been withheld from", "page": 283, "level": 2}}, {"headings_1": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "a result of this failure, a total of UGX.103,915,174 should have been withheld from", "page": 283, "level": 2}}, {"headings_1": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are considered questionable.", "metadata": {"headings": [{"headings_0": {"content": "availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are considered questionable.", "page": 283, "level": 4}}, {"headings_1": {"content": "a result of this failure, a total of UGX.103,915,174 should have been withheld from", "page": 283, "level": 2}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are considered questionable.", "page": 283, "level": 4}}, {"headings_1": {"content": "a result of this failure, a total of UGX.103,915,174 should have been withheld from", "page": 283, "level": 2}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- For the phase III contract works, completion of works was delayed by at least 23 months as there was no evidence that a completion certificate had been issued by June 2023. Arising from this delay, liquidated damages of at least UGX.3,450,000", "metadata": {"headings": [{"headings_0": {"content": "availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are considered questionable.", "page": 283, "level": 4}}, {"headings_1": {"content": "a result of this failure, a total of UGX.103,915,174 should have been withheld from", "page": 283, "level": 2}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "should be charged to the contractor. I was not availed any documented evidence of the Project Manager notifying the contractor of the Client\u2019s intention to charge", "metadata": {"headings": [{"headings_0": {"content": "should be charged to the contractor. I was not availed any documented evidence of the Project Manager notifying the contractor of the Client\u2019s intention to charge", "page": 283, "level": 4}}, {"headings_1": {"content": "availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are considered questionable.", "page": 283, "level": 4}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "liquidated damages as a result of the delayed completion of works. \n", "metadata": {"headings": [{"headings_0": {"content": "should be charged to the contractor. I was not availed any documented evidence of the Project Manager notifying the contractor of the Client\u2019s intention to charge", "page": 283, "level": 4}}, {"headings_1": {"content": "availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are considered questionable.", "page": 283, "level": 4}}, [{"headings_0": {"content": "should be charged to the contractor. I was not availed any documented evidence of the Project Manager notifying the contractor of the Client\u2019s intention to charge", "page": 283, "level": 4}}, {"headings_1": {"content": "availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are considered questionable.", "page": 283, "level": 4}}]], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- For the phase II contract works, there was no evidence of issuance of a commencement letter and as such I could not establish when works commenced.", "metadata": {"headings": [{"headings_0": {"content": "should be charged to the contractor. I was not availed any documented evidence of the Project Manager notifying the contractor of the Client\u2019s intention to charge", "page": 283, "level": 4}}, {"headings_1": {"content": "availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are considered questionable.", "page": 283, "level": 4}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Additionally, there was no evidence of implementation of contract completion", "metadata": {"headings": [{"headings_0": {"content": "Additionally, there was no evidence of implementation of contract completion", "page": 283, "level": 2}}, {"headings_1": {"content": "should be charged to the contractor. I was not availed any documented evidence of the Project Manager notifying the contractor of the Client\u2019s intention to charge", "page": 283, "level": 4}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "procedures such as issuance of certificate of completion, final account, etc.", "metadata": {"headings": [{"headings_0": {"content": "Additionally, there was no evidence of implementation of contract completion", "page": 283, "level": 2}}, {"headings_1": {"content": "should be charged to the contractor. I was not availed any documented evidence of the Project Manager notifying the contractor of the Client\u2019s intention to charge", "page": 283, "level": 4}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Consequently, I could not determine whether works were completed as scheduled.", "metadata": {"headings": [{"headings_0": {"content": "Consequently, I could not determine whether works were completed as scheduled.", "page": 283, "level": 2}}, {"headings_1": {"content": "Additionally, there was no evidence of implementation of contract completion", "page": 283, "level": 2}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Consequently, I could not determine whether works were completed as scheduled.", "page": 283, "level": 2}}, {"headings_1": {"content": "Additionally, there was no evidence of implementation of contract completion", "page": 283, "level": 2}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that M/s Tamsak, the contractor for phase III works did not implement", "metadata": {"headings": [{"headings_0": {"content": "Consequently, I could not determine whether works were completed as scheduled.", "page": 283, "level": 2}}, {"headings_1": {"content": "Additionally, there was no evidence of implementation of contract completion", "page": 283, "level": 2}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "some of the planned works and yet these were paid for. These included marker", "metadata": {"headings": [{"headings_0": {"content": "some of the planned works and yet these were paid for. These included marker", "page": 283, "level": 2}}, {"headings_1": {"content": "Consequently, I could not determine whether works were completed as scheduled.", "page": 283, "level": 2}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "posts, air valves, washouts, consumer connections and electronic stabilizer.", "metadata": {"headings": [{"headings_0": {"content": "some of the planned works and yet these were paid for. These included marker", "page": 283, "level": 2}}, {"headings_1": {"content": "Consequently, I could not determine whether works were completed as scheduled.", "page": 283, "level": 2}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii) Construction of Kitara Street and Ntara Circular Road", "metadata": {"headings": [{"headings_0": {"content": "(ii) Construction of Kitara Street and Ntara Circular Road", "page": 283, "level": 5}}, {"headings_1": {"content": "some of the planned works and yet these were paid for. These included marker", "page": 283, "level": 2}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I established the following inadequacies in the internal controls during", "metadata": {"headings": [{"headings_0": {"content": "I established the following inadequacies in the internal controls during", "page": 283, "level": 2}}, {"headings_1": {"content": "(ii) Construction of Kitara Street and Ntara Circular Road", "page": 283, "level": 5}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implementation of the project;", "metadata": {"headings": [{"headings_0": {"content": "I established the following inadequacies in the internal controls during", "page": 283, "level": 2}}, {"headings_1": {"content": "(ii) Construction of Kitara Street and Ntara Circular Road", "page": 283, "level": 5}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Whereas Kitagwenda District Local Government was expected to transfer the funds to Kitagwenda Town Council expeditiously and intact, the district transferred", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Whereas Kitagwenda District Local Government was expected to transfer the funds to Kitagwenda Town Council expeditiously and intact, the district transferred", "page": 283, "level": 4}}, {"headings_1": {"content": "I established the following inadequacies in the internal controls during", "page": 283, "level": 2}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the first and second tranches of funds after 132 and 182 days respectively. \n283", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Whereas Kitagwenda District Local Government was expected to transfer the funds to Kitagwenda Town Council expeditiously and intact, the district transferred", "page": 283, "level": 4}}, {"headings_1": {"content": "I established the following inadequacies in the internal controls during", "page": 283, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Whereas Kitagwenda District Local Government was expected to transfer the funds to Kitagwenda Town Council expeditiously and intact, the district transferred", "page": 283, "level": 4}}, {"headings_1": {"content": "I established the following inadequacies in the internal controls during", "page": 283, "level": 2}}]], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Although URF disbursed UGX.300,000,000 to Kitagwenda DLG, only", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Whereas Kitagwenda District Local Government was expected to transfer the funds to Kitagwenda Town Council expeditiously and intact, the district transferred", "page": 283, "level": 4}}, {"headings_1": {"content": "I established the following inadequacies in the internal controls during", "page": 283, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Whereas Kitagwenda District Local Government was expected to transfer the funds to Kitagwenda Town Council expeditiously and intact, the district transferred", "page": 283, "level": 4}}, {"headings_1": {"content": "I established the following inadequacies in the internal controls during", "page": 283, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.200,000,000 was transferred to Kitagwenda Town Council. I was not provided with the accountability for the balance of UGX.100,000,000.", "metadata": {"headings": [{"headings_0": {"content": "UGX.200,000,000 was transferred to Kitagwenda Town Council. I was not provided with the accountability for the balance of UGX.100,000,000.", "page": 284, "level": 4}}, {"headings_1": {"content": "\uf0b7 Whereas Kitagwenda District Local Government was expected to transfer the funds to Kitagwenda Town Council expeditiously and intact, the district transferred", "page": 283, "level": 4}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "\uf0b7 Of the UGX.200m received, Kitagwenda Town Council spent UGX.33,357,000 in", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Of the UGX.200m received, Kitagwenda Town Council spent UGX.33,357,000 in", "page": 284, "level": 2}}, {"headings_1": {"content": "UGX.200,000,000 was transferred to Kitagwenda Town Council. I was not provided with the accountability for the balance of UGX.100,000,000.", "page": 284, "level": 4}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "excess of the specified 4.5% on operational funds.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Of the UGX.200m received, Kitagwenda Town Council spent UGX.33,357,000 in", "page": 284, "level": 2}}, {"headings_1": {"content": "UGX.200,000,000 was transferred to Kitagwenda Town Council. I was not provided with the accountability for the balance of UGX.100,000,000.", "page": 284, "level": 4}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii) To Confirm Whether Works Meet the Specified Quality Requirements", "metadata": {"headings": [{"headings_0": {"content": "(iii) To Confirm Whether Works Meet the Specified Quality Requirements", "page": 284, "level": 5}}, {"headings_1": {"content": "\uf0b7 Of the UGX.200m received, Kitagwenda Town Council spent UGX.33,357,000 in", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "For Phase II and Phase III works, I was not availed test results for the materials used, certificates of conformance for the pipes used, test reports for the electro- mechanical installations, pressure testing reports for the pipelines as well as water quality test results. \nRegarding the materials for the construction of Kikazi Street and Ntara Circular", "metadata": {"headings": [{"headings_0": {"content": "(iii) To Confirm Whether Works Meet the Specified Quality Requirements", "page": 284, "level": 5}}, {"headings_1": {"content": "\uf0b7 Of the UGX.200m received, Kitagwenda Town Council spent UGX.33,357,000 in", "page": 284, "level": 2}}, [{"headings_0": {"content": "(iii) To Confirm Whether Works Meet the Specified Quality Requirements", "page": 284, "level": 5}}, {"headings_1": {"content": "\uf0b7 Of the UGX.200m received, Kitagwenda Town Council spent UGX.33,357,000 in", "page": 284, "level": 2}}]], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "road, I was not availed test results for the culverts purchased while the test results", "metadata": {"headings": [{"headings_0": {"content": "road, I was not availed test results for the culverts purchased while the test results", "page": 284, "level": 2}}, {"headings_1": {"content": "(iii) To Confirm Whether Works Meet the Specified Quality Requirements", "page": 284, "level": 5}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for the 10/14mm chippings were outdated as these were dated September 2017", "metadata": {"headings": [{"headings_0": {"content": "road, I was not availed test results for the culverts purchased while the test results", "page": 284, "level": 2}}, {"headings_1": {"content": "(iii) To Confirm Whether Works Meet the Specified Quality Requirements", "page": 284, "level": 5}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "metadata": {"headings": [{"headings_0": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}, {"headings_1": {"content": "road, I was not availed test results for the culverts purchased while the test results", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "chippings although these were doubtful due to the following;", "metadata": {"headings": [{"headings_0": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}, {"headings_1": {"content": "road, I was not availed test results for the culverts purchased while the test results", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- According to the Goods Received Note, the 14/20mm chippings were received on 28 July 2021 and yet the test results for these indicate the date of testing of 30 June 2021", "metadata": {"headings": [{"headings_0": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}, {"headings_1": {"content": "road, I was not availed test results for the culverts purchased while the test results", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}, {"headings_1": {"content": "road, I was not availed test results for the culverts purchased while the test results", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The test results availed were for stone mastic asphalt works and yet the chippings purchased were intended for a double bituminous surface dressing", "metadata": {"headings": [{"headings_0": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}, {"headings_1": {"content": "road, I was not availed test results for the culverts purchased while the test results", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}, {"headings_1": {"content": "road, I was not availed test results for the culverts purchased while the test results", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Tests such as Average Least Dimension, TFV-wet that are key for double bituminous surface dressing were not undertaken.", "metadata": {"headings": [{"headings_0": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}, {"headings_1": {"content": "road, I was not availed test results for the culverts purchased while the test results", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}, {"headings_1": {"content": "road, I was not availed test results for the culverts purchased while the test results", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I conducted rebound hammer tests on a sample of the supplied concrete culverts so as", "metadata": {"headings": [{"headings_0": {"content": "I conducted rebound hammer tests on a sample of the supplied concrete culverts so as", "page": 284, "level": 2}}, {"headings_1": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to check for the concrete compressive strength and noted that only one out of the eight culverts sampled met the minimum compressive strength. \nAdditionally, I collected samples of 14/20mm and 10/14mm chippings for laboratory tests.", "metadata": {"headings": [{"headings_0": {"content": "I conducted rebound hammer tests on a sample of the supplied concrete culverts so as", "page": 284, "level": 2}}, {"headings_1": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}, [{"headings_0": {"content": "I conducted rebound hammer tests on a sample of the supplied concrete culverts so as", "page": 284, "level": 2}}, {"headings_1": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}]], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The chippings failed the flakiness index test, average least dimension test and gradation", "metadata": {"headings": [{"headings_0": {"content": "The chippings failed the flakiness index test, average least dimension test and gradation", "page": 284, "level": 2}}, {"headings_1": {"content": "I conducted rebound hammer tests on a sample of the supplied concrete culverts so as", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "test.", "metadata": {"headings": [{"headings_0": {"content": "The chippings failed the flakiness index test, average least dimension test and gradation", "page": 284, "level": 2}}, {"headings_1": {"content": "I conducted rebound hammer tests on a sample of the supplied concrete culverts so as", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv) To Confirm Whether the Constructed Works are in Line with the Physical Specifications and Design Drawings", "metadata": {"headings": [{"headings_0": {"content": "(iv) To Confirm Whether the Constructed Works are in Line with the Physical Specifications and Design Drawings", "page": 284, "level": 5}}, {"headings_1": {"content": "The chippings failed the flakiness index test, average least dimension test and gradation", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "For the Phase II works, I established that the pressure number and diameter of the", "metadata": {"headings": [{"headings_0": {"content": "For the Phase II works, I established that the pressure number and diameter of the", "page": 284, "level": 2}}, {"headings_1": {"content": "(iv) To Confirm Whether the Constructed Works are in Line with the Physical Specifications and Design Drawings", "page": 284, "level": 5}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "borehole pumping mains pipeline were less than what had been specified while for the phase III works, the cable connecting the pump control panel to the pump had a cross-", "metadata": {"headings": [{"headings_0": {"content": "For the Phase II works, I established that the pressure number and diameter of the", "page": 284, "level": 2}}, {"headings_1": {"content": "(iv) To Confirm Whether the Constructed Works are in Line with the Physical Specifications and Design Drawings", "page": 284, "level": 5}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "sectional area less than specified. Additionally, I could not confirm whether the pump", "metadata": {"headings": [{"headings_0": {"content": "sectional area less than specified. Additionally, I could not confirm whether the pump", "page": 284, "level": 2}}, {"headings_1": {"content": "For the Phase II works, I established that the pressure number and diameter of the", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "installed met the requirements as the specification parameters availed were different from", "metadata": {"headings": [{"headings_0": {"content": "sectional area less than specified. Additionally, I could not confirm whether the pump", "page": 284, "level": 2}}, {"headings_1": {"content": "For the Phase II works, I established that the pressure number and diameter of the", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "those required. This negatively affects the functionality of the water system.", "metadata": {"headings": [{"headings_0": {"content": "those required. This negatively affects the functionality of the water system.", "page": 284, "level": 2}}, {"headings_1": {"content": "sectional area less than specified. Additionally, I could not confirm whether the pump", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "284", "metadata": {"headings": [{"headings_0": {"content": "those required. This negatively affects the functionality of the water system.", "page": 284, "level": 2}}, {"headings_1": {"content": "sectional area less than specified. Additionally, I could not confirm whether the pump", "page": 284, "level": 2}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "No works had been executed on the Kikazi Street and Ntara circular road project and", "metadata": {"headings": [{"headings_0": {"content": "No works had been executed on the Kikazi Street and Ntara circular road project and", "page": 285, "level": 2}}, {"headings_1": {"content": "those required. This negatively affects the functionality of the water system.", "page": 284, "level": 2}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "hence no assessment was conducted.", "metadata": {"headings": [{"headings_0": {"content": "No works had been executed on the Kikazi Street and Ntara circular road project and", "page": 285, "level": 2}}, {"headings_1": {"content": "those required. This negatively affects the functionality of the water system.", "page": 284, "level": 2}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v) To Establish Whether there were any Defects and Omissions", "metadata": {"headings": [{"headings_0": {"content": "(v) To Establish Whether there were any Defects and Omissions", "page": 285, "level": 5}}, {"headings_1": {"content": "No works had been executed on the Kikazi Street and Ntara circular road project and", "page": 285, "level": 2}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "During the physical inspection of the Phase II and Phase III works, I observed defects", "metadata": {"headings": [{"headings_0": {"content": "During the physical inspection of the Phase II and Phase III works, I observed defects", "page": 285, "level": 2}}, {"headings_1": {"content": "(v) To Establish Whether there were any Defects and Omissions", "page": 285, "level": 5}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and omissions such as; no washouts and air valves, no consumer connections, missing chamber box covers, etc. while my inspection of the culverts for the road works revealed;", "metadata": {"headings": [{"headings_0": {"content": "During the physical inspection of the Phase II and Phase III works, I observed defects", "page": 285, "level": 2}}, {"headings_1": {"content": "(v) To Establish Whether there were any Defects and Omissions", "page": 285, "level": 5}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "cracks, exposed reinforcement mesh and broken edges in some of the culverts. This may", "metadata": {"headings": [{"headings_0": {"content": "cracks, exposed reinforcement mesh and broken edges in some of the culverts. This may", "page": 285, "level": 2}}, {"headings_1": {"content": "During the physical inspection of the Phase II and Phase III works, I observed defects", "page": 285, "level": 2}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "lead to government incurring additional costs to replace the defective culverts which is wasteful.", "metadata": {"headings": [{"headings_0": {"content": "cracks, exposed reinforcement mesh and broken edges in some of the culverts. This may", "page": 285, "level": 2}}, {"headings_1": {"content": "During the physical inspection of the Phase II and Phase III works, I observed defects", "page": 285, "level": 2}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi) To Determine whether the Facilities Were Functioning as Intended", "metadata": {"headings": [{"headings_0": {"content": "(vi) To Determine whether the Facilities Were Functioning as Intended", "page": 285, "level": 5}}, {"headings_1": {"content": "cracks, exposed reinforcement mesh and broken edges in some of the culverts. This may", "page": 285, "level": 2}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "At the time of audit inspection in June 2023, the water supply system was not functioning as no water was flowing through the system while no works had been executed on the roads.", "metadata": {"headings": [{"headings_0": {"content": "(vi) To Determine whether the Facilities Were Functioning as Intended", "page": 285, "level": 5}}, {"headings_1": {"content": "cracks, exposed reinforcement mesh and broken edges in some of the culverts. This may", "page": 285, "level": 2}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii) To Determine Whether the Certified and Paid for Works/Services were in Accordance with the Contract", "metadata": {"headings": [{"headings_0": {"content": "(vii) To Determine Whether the Certified and Paid for Works/Services were in Accordance with the Contract", "page": 285, "level": 5}}, {"headings_1": {"content": "(vi) To Determine whether the Facilities Were Functioning as Intended", "page": 285, "level": 5}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I physically measured the quantities of works executed for the phase II and III water works and compared these to the quantities certified by the Project Manager in the payment certificates. Basing on my comparisons, I established overpayments and", "metadata": {"headings": [{"headings_0": {"content": "I physically measured the quantities of works executed for the phase II and III water works and compared these to the quantities certified by the Project Manager in the payment certificates. Basing on my comparisons, I established overpayments and", "page": 285, "level": 4}}, {"headings_1": {"content": "(vii) To Determine Whether the Certified and Paid for Works/Services were in Accordance with the Contract", "page": 285, "level": 5}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "payments for unexecuted works totalling to UGX.113,151,849. \nAdditionally, for the phase II water works, I established irregular payment of", "metadata": {"headings": [{"headings_0": {"content": "I physically measured the quantities of works executed for the phase II and III water works and compared these to the quantities certified by the Project Manager in the payment certificates. Basing on my comparisons, I established overpayments and", "page": 285, "level": 4}}, {"headings_1": {"content": "(vii) To Determine Whether the Certified and Paid for Works/Services were in Accordance with the Contract", "page": 285, "level": 5}}, [{"headings_0": {"content": "I physically measured the quantities of works executed for the phase II and III water works and compared these to the quantities certified by the Project Manager in the payment certificates. Basing on my comparisons, I established overpayments and", "page": 285, "level": 4}}, {"headings_1": {"content": "(vii) To Determine Whether the Certified and Paid for Works/Services were in Accordance with the Contract", "page": 285, "level": 5}}]], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.85,050,000 for the pumping mains pipeline that did not meet the specifications while for the phase III works, payment of UGX.7,060,000 for a cable whose cross-sectional area", "metadata": {"headings": [{"headings_0": {"content": "UGX.85,050,000 for the pumping mains pipeline that did not meet the specifications while for the phase III works, payment of UGX.7,060,000 for a cable whose cross-sectional area", "page": 285, "level": 4}}, {"headings_1": {"content": "I physically measured the quantities of works executed for the phase II and III water works and compared these to the quantities certified by the Project Manager in the payment certificates. Basing on my comparisons, I established overpayments and", "page": 285, "level": 4}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "did not meet requirements. \nRegarding the road project, I established that UGX.2,266,304 was paid above the recommended amount for the design services. Additionally, I considered the payment of", "metadata": {"headings": [{"headings_0": {"content": "UGX.85,050,000 for the pumping mains pipeline that did not meet the specifications while for the phase III works, payment of UGX.7,060,000 for a cable whose cross-sectional area", "page": 285, "level": 4}}, {"headings_1": {"content": "I physically measured the quantities of works executed for the phase II and III water works and compared these to the quantities certified by the Project Manager in the payment certificates. Basing on my comparisons, I established overpayments and", "page": 285, "level": 4}}, [{"headings_0": {"content": "UGX.85,050,000 for the pumping mains pipeline that did not meet the specifications while for the phase III works, payment of UGX.7,060,000 for a cable whose cross-sectional area", "page": 285, "level": 4}}, {"headings_1": {"content": "I physically measured the quantities of works executed for the phase II and III water works and compared these to the quantities certified by the Project Manager in the payment certificates. Basing on my comparisons, I established overpayments and", "page": 285, "level": 4}}]], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.22,500,000 for the design services as irregular as the design had not been approved by MoWT and there was no evidence that the design consultant had submitted some of", "metadata": {"headings": [{"headings_0": {"content": "UGX.22,500,000 for the design services as irregular as the design had not been approved by MoWT and there was no evidence that the design consultant had submitted some of", "page": 285, "level": 4}}, {"headings_1": {"content": "UGX.85,050,000 for the pumping mains pipeline that did not meet the specifications while for the phase III works, payment of UGX.7,060,000 for a cable whose cross-sectional area", "page": 285, "level": 4}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the required deliverables such as inception report and preliminary design report.", "metadata": {"headings": [{"headings_0": {"content": "UGX.22,500,000 for the design services as irregular as the design had not been approved by MoWT and there was no evidence that the design consultant had submitted some of", "page": 285, "level": 4}}, {"headings_1": {"content": "UGX.85,050,000 for the pumping mains pipeline that did not meet the specifications while for the phase III works, payment of UGX.7,060,000 for a cable whose cross-sectional area", "page": 285, "level": 4}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.3.4 Engineering Audit on Selected Urban Infrastructure Projects Implemented by the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF) Participating Municipal Councils and Cities", "metadata": {"headings": [{"headings_0": {"content": "4.3.4 Engineering Audit on Selected Urban Infrastructure Projects Implemented by the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF) Participating Municipal Councils and Cities", "page": 285, "level": 5}}, {"headings_1": {"content": "UGX.22,500,000 for the design services as irregular as the design had not been approved by MoWT and there was no evidence that the design consultant had submitted some of", "page": 285, "level": 4}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Government of Uganda (GoU) represented by Ministry of Lands, Housing and Urban Development (MLHUD) secured an additional financing facility of USD 360 million from", "metadata": {"headings": [{"headings_0": {"content": "4.3.4 Engineering Audit on Selected Urban Infrastructure Projects Implemented by the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF) Participating Municipal Councils and Cities", "page": 285, "level": 5}}, {"headings_1": {"content": "UGX.22,500,000 for the design services as irregular as the design had not been approved by MoWT and there was no evidence that the design consultant had submitted some of", "page": 285, "level": 4}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the International Development Association (IDA/World Bank) to finance Uganda Support", "metadata": {"headings": [{"headings_0": {"content": "the International Development Association (IDA/World Bank) to finance Uganda Support", "page": 285, "level": 2}}, {"headings_1": {"content": "4.3.4 Engineering Audit on Selected Urban Infrastructure Projects Implemented by the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF) Participating Municipal Councils and Cities", "page": 285, "level": 5}}], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to Municipal Infrastructure Development-Additional Financing (USMID-AF) Program. \n285", "metadata": {"headings": [{"headings_0": {"content": "the International Development Association (IDA/World Bank) to finance Uganda Support", "page": 285, "level": 2}}, {"headings_1": {"content": "4.3.4 Engineering Audit on Selected Urban Infrastructure Projects Implemented by the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF) Participating Municipal Councils and Cities", "page": 285, "level": 5}}, [{"headings_0": {"content": "the International Development Association (IDA/World Bank) to finance Uganda Support", "page": 285, "level": 2}}, {"headings_1": {"content": "4.3.4 Engineering Audit on Selected Urban Infrastructure Projects Implemented by the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF) Participating Municipal Councils and Cities", "page": 285, "level": 5}}]], "page": 285, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The 22 Municipal Councils and Cities participating in the program include; Arua, Gulu,", "metadata": {"headings": [{"headings_0": {"content": "The 22 Municipal Councils and Cities participating in the program include; Arua, Gulu,", "page": 286, "level": 2}}, {"headings_1": {"content": "the International Development Association (IDA/World Bank) to finance Uganda Support", "page": 285, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Kitgum, Lira, Apac, Soroti, Moroto, Mbale, Tororo, Busia, Kamuli, Jinja, Lugazi, Entebbe, Hoima, Mubende, Fort Portal, Kasese, Mbarara, Ntungamo, Kabale and Masaka", "metadata": {"headings": [{"headings_0": {"content": "The 22 Municipal Councils and Cities participating in the program include; Arua, Gulu,", "page": 286, "level": 2}}, {"headings_1": {"content": "the International Development Association (IDA/World Bank) to finance Uganda Support", "page": 285, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Financial Year 2019/2020", "metadata": {"headings": [{"headings_0": {"content": "Financial Year 2019/2020", "page": 286, "level": 5}}, {"headings_1": {"content": "The 22 Municipal Councils and Cities participating in the program include; Arua, Gulu,", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I conducted an audit on 105 infrastructure projects with a total cost of UGX.", "metadata": {"headings": [{"headings_0": {"content": "I conducted an audit on 105 infrastructure projects with a total cost of UGX.", "page": 286, "level": 2}}, {"headings_1": {"content": "Financial Year 2019/2020", "page": 286, "level": 5}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "55,910,070,188 implemented in the financial year 2019/2020 across the 22", "metadata": {"headings": [{"headings_0": {"content": "I conducted an audit on 105 infrastructure projects with a total cost of UGX.", "page": 286, "level": 2}}, {"headings_1": {"content": "Financial Year 2019/2020", "page": 286, "level": 5}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects.", "metadata": {"headings": [{"headings_0": {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects.", "page": 286, "level": 4}}, {"headings_1": {"content": "I conducted an audit on 105 infrastructure projects with a total cost of UGX.", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Below is a summary of the Key findings I noted, the details of which are included in the", "metadata": {"headings": [{"headings_0": {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects.", "page": 286, "level": 4}}, {"headings_1": {"content": "I conducted an audit on 105 infrastructure projects with a total cost of UGX.", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "metadata": {"headings": [{"headings_0": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 286, "level": 2}}, {"headings_1": {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects.", "page": 286, "level": 4}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "issued separately;", "metadata": {"headings": [{"headings_0": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 286, "level": 2}}, {"headings_1": {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects.", "page": 286, "level": 4}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that the completion of four (4) USMID funded projects in the four (4)", "metadata": {"headings": [{"headings_0": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 286, "level": 2}}, {"headings_1": {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects.", "page": 286, "level": 4}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 286, "level": 2}}, {"headings_1": {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects.", "page": 286, "level": 4}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Municipalities/Cities of Jinja, Gulu, Mbarara and Ntungamo had been delayed", "metadata": {"headings": [{"headings_0": {"content": "Municipalities/Cities of Jinja, Gulu, Mbarara and Ntungamo had been delayed", "page": 286, "level": 2}}, {"headings_1": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "beyond the initial completion date with delays ranging from 30 to 311 days.", "metadata": {"headings": [{"headings_0": {"content": "Municipalities/Cities of Jinja, Gulu, Mbarara and Ntungamo had been delayed", "page": 286, "level": 2}}, {"headings_1": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Delayed completion of works denies users timely usage of the infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of works denies users timely usage of the infrastructure", "page": 286, "level": 2}}, {"headings_1": {"content": "Municipalities/Cities of Jinja, Gulu, Mbarara and Ntungamo had been delayed", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of works denies users timely usage of the infrastructure", "page": 286, "level": 2}}, {"headings_1": {"content": "Municipalities/Cities of Jinja, Gulu, Mbarara and Ntungamo had been delayed", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I advised the respective Accounting Officers to put in place measures to ensure", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of works denies users timely usage of the infrastructure", "page": 286, "level": 2}}, {"headings_1": {"content": "Municipalities/Cities of Jinja, Gulu, Mbarara and Ntungamo had been delayed", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "that", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 286, "level": 2}}, {"headings_1": {"content": "Delayed completion of works denies users timely usage of the infrastructure", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I undertook measurements on some of the executed work items to establish the consistency with which the supervision team accurately measured the quantities", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 286, "level": 2}}, {"headings_1": {"content": "Delayed completion of works denies users timely usage of the infrastructure", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 286, "level": 2}}, {"headings_1": {"content": "Delayed completion of works denies users timely usage of the infrastructure", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "before payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "metadata": {"headings": [{"headings_0": {"content": "before payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "page": 286, "level": 4}}, {"headings_1": {"content": "that", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I advised the respective Accounting Officers to ensure that these overpayments are recovered", "metadata": {"headings": [{"headings_0": {"content": "before payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "page": 286, "level": 4}}, {"headings_1": {"content": "that", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "before payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "page": 286, "level": 4}}, {"headings_1": {"content": "that", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- For the six Municipalities assessed that implemented USMID funded projects, the", "metadata": {"headings": [{"headings_0": {"content": "before payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "page": 286, "level": 4}}, {"headings_1": {"content": "that", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "before payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "page": 286, "level": 4}}, {"headings_1": {"content": "that", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "assessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any", "metadata": {"headings": [{"headings_0": {"content": "assessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any", "page": 286, "level": 4}}, {"headings_1": {"content": "before payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "page": 286, "level": 4}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "test results for their projects \n", "metadata": {"headings": [{"headings_0": {"content": "assessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any", "page": 286, "level": 4}}, {"headings_1": {"content": "before payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "page": 286, "level": 4}}, [{"headings_0": {"content": "assessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any", "page": 286, "level": 4}}, {"headings_1": {"content": "before payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "page": 286, "level": 4}}]], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- During physical inspection of the USMID funded infrastructure works in the six", "metadata": {"headings": [{"headings_0": {"content": "assessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any", "page": 286, "level": 4}}, {"headings_1": {"content": "before payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "page": 286, "level": 4}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Municipalities/Cities, defects such as cracked asphalt, damaged manholes, non-", "metadata": {"headings": [{"headings_0": {"content": "Municipalities/Cities, defects such as cracked asphalt, damaged manholes, non-", "page": 286, "level": 2}}, {"headings_1": {"content": "assessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any", "page": 286, "level": 4}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "functional solar lights, etc. were observed on some of the projects in the three Municipalities/Cities of Jinja, Kamuli and Mbarara \n", "metadata": {"headings": [{"headings_0": {"content": "Municipalities/Cities, defects such as cracked asphalt, damaged manholes, non-", "page": 286, "level": 2}}, {"headings_1": {"content": "assessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any", "page": 286, "level": 4}}, [{"headings_0": {"content": "Municipalities/Cities, defects such as cracked asphalt, damaged manholes, non-", "page": 286, "level": 2}}, {"headings_1": {"content": "assessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any", "page": 286, "level": 4}}]], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Apart from Mbarara City, all the other remaining Municipalities/Cities of Arua, Gulu, Jinja, Kamuli and Ntungamo did not avail evidence of fulfilment of environmental", "metadata": {"headings": [{"headings_0": {"content": "Municipalities/Cities, defects such as cracked asphalt, damaged manholes, non-", "page": 286, "level": 2}}, {"headings_1": {"content": "assessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any", "page": 286, "level": 4}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "286 \nprotection measures such as obtaining approvals for dumpsites, borrow sources, hazardous waste handler, water abstraction, etc.", "metadata": {"headings": [{"headings_0": {"content": "Municipalities/Cities, defects such as cracked asphalt, damaged manholes, non-", "page": 286, "level": 2}}, {"headings_1": {"content": "assessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any", "page": 286, "level": 4}}, [{"headings_0": {"content": "Municipalities/Cities, defects such as cracked asphalt, damaged manholes, non-", "page": 286, "level": 2}}, {"headings_1": {"content": "assessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any", "page": 286, "level": 4}}]], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Financial Year 2020/2021", "metadata": {"headings": [{"headings_0": {"content": "Financial Year 2020/2021", "page": 287, "level": 5}}, {"headings_1": {"content": "Municipalities/Cities, defects such as cracked asphalt, damaged manholes, non-", "page": 286, "level": 2}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I conducted an audit on 118 infrastructure projects with a total cost of UGX.", "metadata": {"headings": [{"headings_0": {"content": "I conducted an audit on 118 infrastructure projects with a total cost of UGX.", "page": 287, "level": 2}}, {"headings_1": {"content": "Financial Year 2020/2021", "page": 287, "level": 5}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "481,891,133,897 implemented in the financial year 2020/2021 across the 22", "metadata": {"headings": [{"headings_0": {"content": "I conducted an audit on 118 infrastructure projects with a total cost of UGX.", "page": 287, "level": 2}}, {"headings_1": {"content": "Financial Year 2020/2021", "page": 287, "level": 5}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects", "metadata": {"headings": [{"headings_0": {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects", "page": 287, "level": 4}}, {"headings_1": {"content": "I conducted an audit on 118 infrastructure projects with a total cost of UGX.", "page": 287, "level": 2}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Below is a summary of the Key findings I noted, the details of which are included in the", "metadata": {"headings": [{"headings_0": {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects", "page": 287, "level": 4}}, {"headings_1": {"content": "I conducted an audit on 118 infrastructure projects with a total cost of UGX.", "page": 287, "level": 2}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "metadata": {"headings": [{"headings_0": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 287, "level": 2}}, {"headings_1": {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects", "page": 287, "level": 4}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "issued separately;", "metadata": {"headings": [{"headings_0": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 287, "level": 2}}, {"headings_1": {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects", "page": 287, "level": 4}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that at the time of audit, works on eight (8) USMID funded projects were still on-going however, completion of these projects had been delayed beyond", "metadata": {"headings": [{"headings_0": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 287, "level": 2}}, {"headings_1": {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects", "page": 287, "level": 4}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 287, "level": 2}}, {"headings_1": {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects", "page": 287, "level": 4}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "their initial completion dates with delays ranging from 22 to 357 days. In addition,", "metadata": {"headings": [{"headings_0": {"content": "their initial completion dates with delays ranging from 22 to 357 days. In addition,", "page": 287, "level": 2}}, {"headings_1": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 287, "level": 2}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "although works on seven (7) USMID funded projects were still on-going within their original completion dates, I noted that these projects were lagging behind schedule with physical lags ranging from 20% to 65.58%. The delays in completion of the works were majorly attributed to delayed relocation of utilities such as water, sewage, telecommunication and electricity mains.", "metadata": {"headings": [{"headings_0": {"content": "their initial completion dates with delays ranging from 22 to 357 days. In addition,", "page": 287, "level": 2}}, {"headings_1": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 287, "level": 2}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I undertook measurements on some of the executed work items to establish the consistency with which the supervision team accurately measured the quantities", "metadata": {"headings": [{"headings_0": {"content": "their initial completion dates with delays ranging from 22 to 357 days. In addition,", "page": 287, "level": 2}}, {"headings_1": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 287, "level": 2}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "their initial completion dates with delays ranging from 22 to 357 days. In addition,", "page": 287, "level": 2}}, {"headings_1": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 287, "level": 2}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "before payments. I noted that there were inconsistencies in some of the quantities certified resulting in overpayments of UGX. 4,433,396,923 on the USMID funded projects and UGX. 89,285,801 on the non USMID funded projects. In addition, I noted irregular payments totalling to UGX.1,935,185,140 on the USMID funded projects in the Municipalities of Kasese and Moroto", "metadata": {"headings": [{"headings_0": {"content": "before payments. I noted that there were inconsistencies in some of the quantities certified resulting in overpayments of UGX. 4,433,396,923 on the USMID funded projects and UGX. 89,285,801 on the non USMID funded projects. In addition, I noted irregular payments totalling to UGX.1,935,185,140 on the USMID funded projects in the Municipalities of Kasese and Moroto", "page": 287, "level": 4}}, {"headings_1": {"content": "their initial completion dates with delays ranging from 22 to 357 days. In addition,", "page": 287, "level": 2}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "\uf0b7 Of the twenty-one municipalities/cities that implemented USMID funded projects,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Of the twenty-one municipalities/cities that implemented USMID funded projects,", "page": 287, "level": 2}}, {"headings_1": {"content": "before payments. I noted that there were inconsistencies in some of the quantities certified resulting in overpayments of UGX. 4,433,396,923 on the USMID funded projects and UGX. 89,285,801 on the non USMID funded projects. In addition, I noted irregular payments totalling to UGX.1,935,185,140 on the USMID funded projects in the Municipalities of Kasese and Moroto", "page": 287, "level": 4}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "only eleven availed all the expected material test results while the remaining ten", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Of the twenty-one municipalities/cities that implemented USMID funded projects,", "page": 287, "level": 2}}, {"headings_1": {"content": "before payments. I noted that there were inconsistencies in some of the quantities certified resulting in overpayments of UGX. 4,433,396,923 on the USMID funded projects and UGX. 89,285,801 on the non USMID funded projects. In addition, I noted irregular payments totalling to UGX.1,935,185,140 on the USMID funded projects in the Municipalities of Kasese and Moroto", "page": 287, "level": 4}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "omitted some of the expected tests on the materials used. Failure to undertake all", "metadata": {"headings": [{"headings_0": {"content": "omitted some of the expected tests on the materials used. Failure to undertake all", "page": 287, "level": 2}}, {"headings_1": {"content": "\uf0b7 Of the twenty-one municipalities/cities that implemented USMID funded projects,", "page": 287, "level": 2}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the expected material tests can lead to the use of substandard materials thereby affecting the quality of the works. \n", "metadata": {"headings": [{"headings_0": {"content": "omitted some of the expected tests on the materials used. Failure to undertake all", "page": 287, "level": 2}}, {"headings_1": {"content": "\uf0b7 Of the twenty-one municipalities/cities that implemented USMID funded projects,", "page": 287, "level": 2}}, [{"headings_0": {"content": "omitted some of the expected tests on the materials used. Failure to undertake all", "page": 287, "level": 2}}, {"headings_1": {"content": "\uf0b7 Of the twenty-one municipalities/cities that implemented USMID funded projects,", "page": 287, "level": 2}}]], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- During physical inspection of the USMID funded infrastructure works, owing to the", "metadata": {"headings": [{"headings_0": {"content": "omitted some of the expected tests on the materials used. Failure to undertake all", "page": 287, "level": 2}}, {"headings_1": {"content": "\uf0b7 Of the twenty-one municipalities/cities that implemented USMID funded projects,", "page": 287, "level": 2}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "low progress of works in the USMID funded projects in the four (4) Municipalities/Cities of Arua, Fort Portal, Hoima and one of the two project\u2019s in Ntungamo, physical inspection to ascertain defects was not undertaken. For the fifteen (15) Municipalities/Cities of Apac, Busia, Entebbe, Gulu, Kabale, Kamuli, Kitgum, Masaka, Mbarara, Mbale, Moroto, Mubende, Ntungamo (one project) and", "metadata": {"headings": [{"headings_0": {"content": "low progress of works in the USMID funded projects in the four (4) Municipalities/Cities of Arua, Fort Portal, Hoima and one of the two project\u2019s in Ntungamo, physical inspection to ascertain defects was not undertaken. For the fifteen (15) Municipalities/Cities of Apac, Busia, Entebbe, Gulu, Kabale, Kamuli, Kitgum, Masaka, Mbarara, Mbale, Moroto, Mubende, Ntungamo (one project) and", "page": 287, "level": 4}}, {"headings_1": {"content": "omitted some of the expected tests on the materials used. Failure to undertake all", "page": 287, "level": 2}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Soroti, no observable defects were identified on the USMID funded projects during", "metadata": {"headings": [{"headings_0": {"content": "low progress of works in the USMID funded projects in the four (4) Municipalities/Cities of Arua, Fort Portal, Hoima and one of the two project\u2019s in Ntungamo, physical inspection to ascertain defects was not undertaken. For the fifteen (15) Municipalities/Cities of Apac, Busia, Entebbe, Gulu, Kabale, Kamuli, Kitgum, Masaka, Mbarara, Mbale, Moroto, Mubende, Ntungamo (one project) and", "page": 287, "level": 4}}, {"headings_1": {"content": "omitted some of the expected tests on the materials used. Failure to undertake all", "page": 287, "level": 2}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the physical inspection of works at the time of audit. However, for the four (4) Municipalities/Cities of Lira, Kasese, Lugazi and Tororo, some defects such as", "metadata": {"headings": [{"headings_0": {"content": "the physical inspection of works at the time of audit. However, for the four (4) Municipalities/Cities of Lira, Kasese, Lugazi and Tororo, some defects such as", "page": 287, "level": 4}}, {"headings_1": {"content": "low progress of works in the USMID funded projects in the four (4) Municipalities/Cities of Arua, Fort Portal, Hoima and one of the two project\u2019s in Ntungamo, physical inspection to ascertain defects was not undertaken. For the fifteen (15) Municipalities/Cities of Apac, Busia, Entebbe, Gulu, Kabale, Kamuli, Kitgum, Masaka, Mbarara, Mbale, Moroto, Mubende, Ntungamo (one project) and", "page": 287, "level": 4}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "287", "metadata": {"headings": [{"headings_0": {"content": "the physical inspection of works at the time of audit. However, for the four (4) Municipalities/Cities of Lira, Kasese, Lugazi and Tororo, some defects such as", "page": 287, "level": 4}}, {"headings_1": {"content": "low progress of works in the USMID funded projects in the four (4) Municipalities/Cities of Arua, Fort Portal, Hoima and one of the two project\u2019s in Ntungamo, physical inspection to ascertain defects was not undertaken. For the fifteen (15) Municipalities/Cities of Apac, Busia, Entebbe, Gulu, Kabale, Kamuli, Kitgum, Masaka, Mbarara, Mbale, Moroto, Mubende, Ntungamo (one project) and", "page": 287, "level": 4}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "potholes on subgrade layer, AC and CRR segregation, broken culverts, were", "metadata": {"headings": [{"headings_0": {"content": "potholes on subgrade layer, AC and CRR segregation, broken culverts, were", "page": 288, "level": 2}}, {"headings_1": {"content": "the physical inspection of works at the time of audit. However, for the four (4) Municipalities/Cities of Lira, Kasese, Lugazi and Tororo, some defects such as", "page": 287, "level": 4}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "observed. \n", "metadata": {"headings": [{"headings_0": {"content": "potholes on subgrade layer, AC and CRR segregation, broken culverts, were", "page": 288, "level": 2}}, {"headings_1": {"content": "the physical inspection of works at the time of audit. However, for the four (4) Municipalities/Cities of Lira, Kasese, Lugazi and Tororo, some defects such as", "page": 287, "level": 4}}, [{"headings_0": {"content": "potholes on subgrade layer, AC and CRR segregation, broken culverts, were", "page": 288, "level": 2}}, {"headings_1": {"content": "the physical inspection of works at the time of audit. However, for the four (4) Municipalities/Cities of Lira, Kasese, Lugazi and Tororo, some defects such as", "page": 287, "level": 4}}]], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I also noted that the ten Municipal Councils/Cities of Arua, Busia, Entebbe, Kasese,", "metadata": {"headings": [{"headings_0": {"content": "potholes on subgrade layer, AC and CRR segregation, broken culverts, were", "page": 288, "level": 2}}, {"headings_1": {"content": "the physical inspection of works at the time of audit. However, for the four (4) Municipalities/Cities of Lira, Kasese, Lugazi and Tororo, some defects such as", "page": 287, "level": 4}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Fort Portal, Hoima, Masaka, Tororo and Lugazi did not avail any evidence of", "metadata": {"headings": [{"headings_0": {"content": "Fort Portal, Hoima, Masaka, Tororo and Lugazi did not avail any evidence of", "page": 288, "level": 2}}, {"headings_1": {"content": "potholes on subgrade layer, AC and CRR segregation, broken culverts, were", "page": 288, "level": 2}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implementation of environmental protection measures such as obtaining approvals for dumpsites, borrow sources, hazzardous waste handler, water abstraction, etc. for their USMID funded projects \nI advised the Accounting Officers of the respective Municipal Councils/Cities to ensure that; \n", "metadata": {"headings": [{"headings_0": {"content": "Fort Portal, Hoima, Masaka, Tororo and Lugazi did not avail any evidence of", "page": 288, "level": 2}}, {"headings_1": {"content": "potholes on subgrade layer, AC and CRR segregation, broken culverts, were", "page": 288, "level": 2}}, [{"headings_0": {"content": "Fort Portal, Hoima, Masaka, Tororo and Lugazi did not avail any evidence of", "page": 288, "level": 2}}, {"headings_1": {"content": "potholes on subgrade layer, AC and CRR segregation, broken culverts, were", "page": 288, "level": 2}}], [{"headings_0": {"content": "Fort Portal, Hoima, Masaka, Tororo and Lugazi did not avail any evidence of", "page": 288, "level": 2}}, {"headings_1": {"content": "potholes on subgrade layer, AC and CRR segregation, broken culverts, were", "page": 288, "level": 2}}]], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- contractor\u2019s complete works in time failure of which, liquidated damages are charged.\n- conduct further review of the irregular payments and take appropriate action\n- all observed defects are corrected.\n- put in place measures to ensure that controls fully implement all the required environmental protection measures.", "metadata": {"headings": [{"headings_0": {"content": "Fort Portal, Hoima, Masaka, Tororo and Lugazi did not avail any evidence of", "page": 288, "level": 2}}, {"headings_1": {"content": "potholes on subgrade layer, AC and CRR segregation, broken culverts, were", "page": 288, "level": 2}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "4.3.5 Engineering Audit and assessment of Infrastructure projects implemented by 73 Local Governments under the UgIFT Program for Construction of Seed Schools and Health Facilities in the Education and Health Sectors", "metadata": {"headings": [{"headings_0": {"content": "4.3.5 Engineering Audit and assessment of Infrastructure projects implemented by 73 Local Governments under the UgIFT Program for Construction of Seed Schools and Health Facilities in the Education and Health Sectors", "page": 288, "level": 5}}, {"headings_1": {"content": "Fort Portal, Hoima, Masaka, Tororo and Lugazi did not avail any evidence of", "page": 288, "level": 2}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Under the UgIFT programme, the World Bank committed a total of US$500m over the period FY 2018/19 to FY 2023/24 to support decentralized services in Education, Health, Water and Environment, and Agriculture (micro-scale irrigation) as well as support interventions in Refugee host communities. With this financial support, Government committed to construct Seed Secondary Schools and Upgrade Health Centre IIs to IIIs in Sub-Counties, extend rural water to underserved communities including the newly constructed seed Secondary Schools and Health Centre IIIs, and also provide Small Scale Irrigation equipment to farmers to enhance their productivity.", "metadata": {"headings": [{"headings_0": {"content": "Under the UgIFT programme, the World Bank committed a total of US$500m over the period FY 2018/19 to FY 2023/24 to support decentralized services in Education, Health, Water and Environment, and Agriculture (micro-scale irrigation) as well as support interventions in Refugee host communities. With this financial support, Government committed to construct Seed Secondary Schools and Upgrade Health Centre IIs to IIIs in Sub-Counties, extend rural water to underserved communities including the newly constructed seed Secondary Schools and Health Centre IIIs, and also provide Small Scale Irrigation equipment to farmers to enhance their productivity.", "page": 288, "level": 1}}, {"headings_1": {"content": "4.3.5 Engineering Audit and assessment of Infrastructure projects implemented by 73 Local Governments under the UgIFT Program for Construction of Seed Schools and Health Facilities in the Education and Health Sectors", "page": 288, "level": 5}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I conducted an engineering audit on the construction of 62 seed secondary schools in 61", "metadata": {"headings": [{"headings_0": {"content": "I conducted an engineering audit on the construction of 62 seed secondary schools in 61", "page": 288, "level": 2}}, {"headings_1": {"content": "Under the UgIFT programme, the World Bank committed a total of US$500m over the period FY 2018/19 to FY 2023/24 to support decentralized services in Education, Health, Water and Environment, and Agriculture (micro-scale irrigation) as well as support interventions in Refugee host communities. With this financial support, Government committed to construct Seed Secondary Schools and Upgrade Health Centre IIs to IIIs in Sub-Counties, extend rural water to underserved communities including the newly constructed seed Secondary Schools and Health Centre IIIs, and also provide Small Scale Irrigation equipment to farmers to enhance their productivity.", "page": 288, "level": 1}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Local Governments with an overall total contract sum of UGX 127,557,094,008 and upgrading of 54 HC II\u2019s to III\u2019s in 44 Local Governments with an overall total contract", "metadata": {"headings": [{"headings_0": {"content": "I conducted an engineering audit on the construction of 62 seed secondary schools in 61", "page": 288, "level": 2}}, {"headings_1": {"content": "Under the UgIFT programme, the World Bank committed a total of US$500m over the period FY 2018/19 to FY 2023/24 to support decentralized services in Education, Health, Water and Environment, and Agriculture (micro-scale irrigation) as well as support interventions in Refugee host communities. With this financial support, Government committed to construct Seed Secondary Schools and Upgrade Health Centre IIs to IIIs in Sub-Counties, extend rural water to underserved communities including the newly constructed seed Secondary Schools and Health Centre IIIs, and also provide Small Scale Irrigation equipment to farmers to enhance their productivity.", "page": 288, "level": 1}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "sum of UGX 26,427,456145.", "metadata": {"headings": [{"headings_0": {"content": "sum of UGX 26,427,456145.", "page": 288, "level": 2}}, {"headings_1": {"content": "I conducted an engineering audit on the construction of 62 seed secondary schools in 61", "page": 288, "level": 2}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Below is a summary of the Key findings;", "metadata": {"headings": [{"headings_0": {"content": "Below is a summary of the Key findings;", "page": 288, "level": 2}}, {"headings_1": {"content": "sum of UGX 26,427,456145.", "page": 288, "level": 2}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Quantities Verifications", "metadata": {"headings": [{"headings_0": {"content": "a) Quantities Verifications", "page": 288, "level": 5}}, {"headings_1": {"content": "Below is a summary of the Key findings;", "page": 288, "level": 2}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I undertook measurements on some of the executed work items to establish the", "metadata": {"headings": [{"headings_0": {"content": "I undertook measurements on some of the executed work items to establish the", "page": 288, "level": 2}}, {"headings_1": {"content": "a) Quantities Verifications", "page": 288, "level": 5}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "consistency with which the supervision team accurately evaluated the quantities before payments. I noted inconsistencies in some of the quantities certified resulting in", "metadata": {"headings": [{"headings_0": {"content": "I undertook measurements on some of the executed work items to establish the", "page": 288, "level": 2}}, {"headings_1": {"content": "a) Quantities Verifications", "page": 288, "level": 5}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "overpayments of UGX. 7,166,016,737 on the Education projects and UGX. 846,466,829", "metadata": {"headings": [{"headings_0": {"content": "overpayments of UGX. 7,166,016,737 on the Education projects and UGX. 846,466,829", "page": 288, "level": 2}}, {"headings_1": {"content": "I undertook measurements on some of the executed work items to establish the", "page": 288, "level": 2}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "on the Health projects. \n288", "metadata": {"headings": [{"headings_0": {"content": "overpayments of UGX. 7,166,016,737 on the Education projects and UGX. 846,466,829", "page": 288, "level": 2}}, {"headings_1": {"content": "I undertook measurements on some of the executed work items to establish the", "page": 288, "level": 2}}, [{"headings_0": {"content": "overpayments of UGX. 7,166,016,737 on the Education projects and UGX. 846,466,829", "page": 288, "level": 2}}, {"headings_1": {"content": "I undertook measurements on some of the executed work items to establish the", "page": 288, "level": 2}}]], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Overpayments if not recovered expose the respective local governments to the risk of", "metadata": {"headings": [{"headings_0": {"content": "Overpayments if not recovered expose the respective local governments to the risk of", "page": 289, "level": 2}}, {"headings_1": {"content": "overpayments of UGX. 7,166,016,737 on the Education projects and UGX. 846,466,829", "page": 288, "level": 2}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "financial loss. \nI advised the respective Accounting Officers to ensure that the overpayments are recovered", "metadata": {"headings": [{"headings_0": {"content": "Overpayments if not recovered expose the respective local governments to the risk of", "page": 289, "level": 2}}, {"headings_1": {"content": "overpayments of UGX. 7,166,016,737 on the Education projects and UGX. 846,466,829", "page": 288, "level": 2}}, [{"headings_0": {"content": "Overpayments if not recovered expose the respective local governments to the risk of", "page": 289, "level": 2}}, {"headings_1": {"content": "overpayments of UGX. 7,166,016,737 on the Education projects and UGX. 846,466,829", "page": 288, "level": 2}}]], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Delayed Completion of Works", "metadata": {"headings": [{"headings_0": {"content": "b) Delayed Completion of Works", "page": 289, "level": 5}}, {"headings_1": {"content": "Overpayments if not recovered expose the respective local governments to the risk of", "page": 289, "level": 2}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I assessed the timeliness in completion of the works and noted that;", "metadata": {"headings": [{"headings_0": {"content": "b) Delayed Completion of Works", "page": 289, "level": 5}}, {"headings_1": {"content": "Overpayments if not recovered expose the respective local governments to the risk of", "page": 289, "level": 2}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In the education sector, apart from the seed school in Kwania DLG, completion of", "metadata": {"headings": [{"headings_0": {"content": "b) Delayed Completion of Works", "page": 289, "level": 5}}, {"headings_1": {"content": "Overpayments if not recovered expose the respective local governments to the risk of", "page": 289, "level": 2}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "b) Delayed Completion of Works", "page": 289, "level": 5}}, {"headings_1": {"content": "Overpayments if not recovered expose the respective local governments to the risk of", "page": 289, "level": 2}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "works on seed schools in 43 Local Governments was delayed beyond the initial completion date with delays ranging from 24 to 842 days. I could not determine", "metadata": {"headings": [{"headings_0": {"content": "works on seed schools in 43 Local Governments was delayed beyond the initial completion date with delays ranging from 24 to 842 days. I could not determine", "page": 289, "level": 4}}, {"headings_1": {"content": "b) Delayed Completion of Works", "page": 289, "level": 5}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "whether completion of seed schools in the other 17 local governments was within the initial completion time due to missing completion certificates.", "metadata": {"headings": [{"headings_0": {"content": "works on seed schools in 43 Local Governments was delayed beyond the initial completion date with delays ranging from 24 to 842 days. I could not determine", "page": 289, "level": 4}}, {"headings_1": {"content": "b) Delayed Completion of Works", "page": 289, "level": 5}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In the health sector, I noted that out of the 44 local governments that implemented upgrading of HCII\u2019s to III\u2019s, 28 LGs delayed completion of works", "metadata": {"headings": [{"headings_0": {"content": "works on seed schools in 43 Local Governments was delayed beyond the initial completion date with delays ranging from 24 to 842 days. I could not determine", "page": 289, "level": 4}}, {"headings_1": {"content": "b) Delayed Completion of Works", "page": 289, "level": 5}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "works on seed schools in 43 Local Governments was delayed beyond the initial completion date with delays ranging from 24 to 842 days. I could not determine", "page": 289, "level": 4}}, {"headings_1": {"content": "b) Delayed Completion of Works", "page": 289, "level": 5}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "beyond the initial completion date with delays ranging from 19 to 1,179 days. I could not determine the timeliness of completion of works for the other 15 LGs as these did not avail completion certificates. For Busia MC, I noted that the works", "metadata": {"headings": [{"headings_0": {"content": "beyond the initial completion date with delays ranging from 19 to 1,179 days. I could not determine the timeliness of completion of works for the other 15 LGs as these did not avail completion certificates. For Busia MC, I noted that the works", "page": 289, "level": 4}}, {"headings_1": {"content": "works on seed schools in 43 Local Governments was delayed beyond the initial completion date with delays ranging from 24 to 842 days. I could not determine", "page": 289, "level": 4}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "executed were outside the intended scope of works for the program \nDelayed payment of works denies intended users timely usage of the facilities", "metadata": {"headings": [{"headings_0": {"content": "beyond the initial completion date with delays ranging from 19 to 1,179 days. I could not determine the timeliness of completion of works for the other 15 LGs as these did not avail completion certificates. For Busia MC, I noted that the works", "page": 289, "level": 4}}, {"headings_1": {"content": "works on seed schools in 43 Local Governments was delayed beyond the initial completion date with delays ranging from 24 to 842 days. I could not determine", "page": 289, "level": 4}}, [{"headings_0": {"content": "beyond the initial completion date with delays ranging from 19 to 1,179 days. I could not determine the timeliness of completion of works for the other 15 LGs as these did not avail completion certificates. For Busia MC, I noted that the works", "page": 289, "level": 4}}, {"headings_1": {"content": "works on seed schools in 43 Local Governments was delayed beyond the initial completion date with delays ranging from 24 to 842 days. I could not determine", "page": 289, "level": 4}}]], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to put in place measures to ensure that contractors", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to put in place measures to ensure that contractors", "page": 289, "level": 2}}, {"headings_1": {"content": "beyond the initial completion date with delays ranging from 19 to 1,179 days. I could not determine the timeliness of completion of works for the other 15 LGs as these did not avail completion certificates. For Busia MC, I noted that the works", "page": 289, "level": 4}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "complete works in time, failure of which, liquidated damages are charged", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to put in place measures to ensure that contractors", "page": 289, "level": 2}}, {"headings_1": {"content": "beyond the initial completion date with delays ranging from 19 to 1,179 days. I could not determine the timeliness of completion of works for the other 15 LGs as these did not avail completion certificates. For Busia MC, I noted that the works", "page": 289, "level": 4}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Quality Control of Works", "metadata": {"headings": [{"headings_0": {"content": "c) Quality Control of Works", "page": 289, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to put in place measures to ensure that contractors", "page": 289, "level": 2}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I checked the level of quality control measures undertaken on selected materials (sand, concrete, aggregates, blocks/bricks) before incorporation into permanent works. I noted", "metadata": {"headings": [{"headings_0": {"content": "I checked the level of quality control measures undertaken on selected materials (sand, concrete, aggregates, blocks/bricks) before incorporation into permanent works. I noted", "page": 289, "level": 4}}, {"headings_1": {"content": "c) Quality Control of Works", "page": 289, "level": 5}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "that; \n", "metadata": {"headings": [{"headings_0": {"content": "I checked the level of quality control measures undertaken on selected materials (sand, concrete, aggregates, blocks/bricks) before incorporation into permanent works. I noted", "page": 289, "level": 4}}, {"headings_1": {"content": "c) Quality Control of Works", "page": 289, "level": 5}}, [{"headings_0": {"content": "I checked the level of quality control measures undertaken on selected materials (sand, concrete, aggregates, blocks/bricks) before incorporation into permanent works. I noted", "page": 289, "level": 4}}, {"headings_1": {"content": "c) Quality Control of Works", "page": 289, "level": 5}}]], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In the education sector, of the 61 Local Governments (LGs) audited that", "metadata": {"headings": [{"headings_0": {"content": "I checked the level of quality control measures undertaken on selected materials (sand, concrete, aggregates, blocks/bricks) before incorporation into permanent works. I noted", "page": 289, "level": 4}}, {"headings_1": {"content": "c) Quality Control of Works", "page": 289, "level": 5}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "implemented seed secondary schools, 11 LGs carried out tests on all the materials,", "metadata": {"headings": [{"headings_0": {"content": "implemented seed secondary schools, 11 LGs carried out tests on all the materials,", "page": 289, "level": 2}}, {"headings_1": {"content": "I checked the level of quality control measures undertaken on selected materials (sand, concrete, aggregates, blocks/bricks) before incorporation into permanent works. I noted", "page": 289, "level": 4}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "23 LGs did tests on some of the materials while 27 LGs did not test the materials.", "metadata": {"headings": [{"headings_0": {"content": "implemented seed secondary schools, 11 LGs carried out tests on all the materials,", "page": 289, "level": 2}}, {"headings_1": {"content": "I checked the level of quality control measures undertaken on selected materials (sand, concrete, aggregates, blocks/bricks) before incorporation into permanent works. I noted", "page": 289, "level": 4}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In the health sector, of the 44 Local Governments (LGs) audited that implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented seed secondary schools, 11 LGs carried out tests on all the materials,", "page": 289, "level": 2}}, {"headings_1": {"content": "I checked the level of quality control measures undertaken on selected materials (sand, concrete, aggregates, blocks/bricks) before incorporation into permanent works. I noted", "page": 289, "level": 4}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "implemented seed secondary schools, 11 LGs carried out tests on all the materials,", "page": 289, "level": 2}}, {"headings_1": {"content": "I checked the level of quality control measures undertaken on selected materials (sand, concrete, aggregates, blocks/bricks) before incorporation into permanent works. I noted", "page": 289, "level": 4}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "health projects, 3 LGs undertook tests on all the materials, 13 LGs carried out tests on some materials, while 28 LGs did not carry out any tests on the materials.", "metadata": {"headings": [{"headings_0": {"content": "health projects, 3 LGs undertook tests on all the materials, 13 LGs carried out tests on some materials, while 28 LGs did not carry out any tests on the materials.", "page": 289, "level": 4}}, {"headings_1": {"content": "implemented seed secondary schools, 11 LGs carried out tests on all the materials,", "page": 289, "level": 2}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Failure to undertake tests on materials may result in use of materials that don\u2019t meet the specifications and compromising the quality of the completed works.", "metadata": {"headings": [{"headings_0": {"content": "health projects, 3 LGs undertook tests on all the materials, 13 LGs carried out tests on some materials, while 28 LGs did not carry out any tests on the materials.", "page": 289, "level": 4}}, {"headings_1": {"content": "implemented seed secondary schools, 11 LGs carried out tests on all the materials,", "page": 289, "level": 2}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I advised the Accounting Officers to ensure that all materials used are tested, test results", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that all materials used are tested, test results", "page": 289, "level": 2}}, {"headings_1": {"content": "health projects, 3 LGs undertook tests on all the materials, 13 LGs carried out tests on some materials, while 28 LGs did not carry out any tests on the materials.", "page": 289, "level": 4}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "reviewed and approved prior to their incorporation into the works. \n289", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officers to ensure that all materials used are tested, test results", "page": 289, "level": 2}}, {"headings_1": {"content": "health projects, 3 LGs undertook tests on all the materials, 13 LGs carried out tests on some materials, while 28 LGs did not carry out any tests on the materials.", "page": 289, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officers to ensure that all materials used are tested, test results", "page": 289, "level": 2}}, {"headings_1": {"content": "health projects, 3 LGs undertook tests on all the materials, 13 LGs carried out tests on some materials, while 28 LGs did not carry out any tests on the materials.", "page": 289, "level": 4}}]], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "PART 5: INFORMATION SYSTEMS (IS), FORENSIC AND SPECIAL AUDITS", "metadata": {"headings": [{"headings_0": {"content": "PART 5: INFORMATION SYSTEMS (IS), FORENSIC AND SPECIAL AUDITS", "page": 290, "level": 5}}, {"headings_1": {"content": "I advised the Accounting Officers to ensure that all materials used are tested, test results", "page": 289, "level": 2}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "This Section provides a summary of findings from Information Systems Audits, Forensic and", "metadata": {"headings": [{"headings_0": {"content": "This Section provides a summary of findings from Information Systems Audits, Forensic and", "page": 290, "level": 2}}, {"headings_1": {"content": "PART 5: INFORMATION SYSTEMS (IS), FORENSIC AND SPECIAL AUDITS", "page": 290, "level": 5}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Special Audits. \n5.1", "metadata": {"headings": [{"headings_0": {"content": "This Section provides a summary of findings from Information Systems Audits, Forensic and", "page": 290, "level": 2}}, {"headings_1": {"content": "PART 5: INFORMATION SYSTEMS (IS), FORENSIC AND SPECIAL AUDITS", "page": 290, "level": 5}}, [{"headings_0": {"content": "This Section provides a summary of findings from Information Systems Audits, Forensic and", "page": 290, "level": 2}}, {"headings_1": {"content": "PART 5: INFORMATION SYSTEMS (IS), FORENSIC AND SPECIAL AUDITS", "page": 290, "level": 5}}]], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "INFORMATION SYSTEMS (IS) AUDITS", "metadata": {"headings": [{"headings_0": {"content": "INFORMATION SYSTEMS (IS) AUDITS", "page": 290, "level": 5}}, {"headings_1": {"content": "This Section provides a summary of findings from Information Systems Audits, Forensic and", "page": 290, "level": 2}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "During the year under review, I undertook five (05) IS Audits, as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "INFORMATION SYSTEMS (IS) AUDITS", "page": 290, "level": 5}}, {"headings_1": {"content": "This Section provides a summary of findings from Information Systems Audits, Forensic and", "page": 290, "level": 2}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 56: Schedule of IS Audits undertaken", "metadata": {"headings": [{"headings_0": {"content": "Table 56: Schedule of IS Audits undertaken", "page": 290, "level": 2}}, {"headings_1": {"content": "INFORMATION SYSTEMS (IS) AUDITS", "page": 290, "level": 5}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["1", "UNEB", "eMacs system"], ["2", "Ministry of Public Service (MoPS)", "HCMS/IPPS"], ["3", "Ministry of Public Service (MoPS)", "HCMS/IPPS (Follow up audit)"], ["4", "Ministry of Agriculture, Animal Industry and Fisheries (MAAIF)", "e-voucher (follow up audit)"], ["5", "Directorate of Citizenship and Immigration Control (DCIC)", "e-Passport system"]], "metadata": {"headings": [{"headings_0": {"content": "Table 56: Schedule of IS Audits undertaken", "page": 290, "level": 2}}, {"headings_1": {"content": "INFORMATION SYSTEMS (IS) AUDITS", "page": 290, "level": 5}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Entity", "Details of IT System audited"], "type": "table"}}, {"content": "I issued separate reports for each of the above audits. For purposes of this consolidated", "metadata": {"headings": [{"headings_0": {"content": "I issued separate reports for each of the above audits. For purposes of this consolidated", "page": 290, "level": 2}}, {"headings_1": {"content": "Table 56: Schedule of IS Audits undertaken", "page": 290, "level": 2}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "report, the two HCMS/IPPS reports have been summarised under one paragraph. A summary of the Key findings from the above Audits is as follows;", "metadata": {"headings": [{"headings_0": {"content": "I issued separate reports for each of the above audits. For purposes of this consolidated", "page": 290, "level": 2}}, {"headings_1": {"content": "Table 56: Schedule of IS Audits undertaken", "page": 290, "level": 2}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5.1.1. Information Systems and Special Audit Report on the Review of the Operations of the Integrated Personnel and Payroll System (IPPS) and the Implementation of Human Capital Management System (HCMS) at the Ministry of Public Service (MOPS)", "metadata": {"headings": [{"headings_0": {"content": "5.1.1. Information Systems and Special Audit Report on the Review of the Operations of the Integrated Personnel and Payroll System (IPPS) and the Implementation of Human Capital Management System (HCMS) at the Ministry of Public Service (MOPS)", "page": 290, "level": 5}}, {"headings_1": {"content": "I issued separate reports for each of the above audits. For purposes of this consolidated", "page": 290, "level": 2}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Background to the Systems", "metadata": {"headings": [{"headings_0": {"content": "a) Background to the Systems", "page": 290, "level": 5}}, {"headings_1": {"content": "5.1.1. Information Systems and Special Audit Report on the Review of the Operations of the Integrated Personnel and Payroll System (IPPS) and the Implementation of Human Capital Management System (HCMS) at the Ministry of Public Service (MOPS)", "page": 290, "level": 5}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Initiated in 2009, the IPPS was developed under a contract between the Government of Uganda, through the Ministry of Public Service (MoPS), and a specialized firm. This system", "metadata": {"headings": [{"headings_0": {"content": "Initiated in 2009, the IPPS was developed under a contract between the Government of Uganda, through the Ministry of Public Service (MoPS), and a specialized firm. This system", "page": 290, "level": 4}}, {"headings_1": {"content": "a) Background to the Systems", "page": 290, "level": 5}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "was implemented to provide a comprehensive personnel and payroll management solution. \nThe transition from IPPS to HCMS was driven by the need to address the limitations of", "metadata": {"headings": [{"headings_0": {"content": "Initiated in 2009, the IPPS was developed under a contract between the Government of Uganda, through the Ministry of Public Service (MoPS), and a specialized firm. This system", "page": 290, "level": 4}}, {"headings_1": {"content": "a) Background to the Systems", "page": 290, "level": 5}}, [{"headings_0": {"content": "Initiated in 2009, the IPPS was developed under a contract between the Government of Uganda, through the Ministry of Public Service (MoPS), and a specialized firm. This system", "page": 290, "level": 4}}, {"headings_1": {"content": "a) Background to the Systems", "page": 290, "level": 5}}]], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "IPPS, such as failure to integrate with major systems like the IFMS. In FY2019/20, the", "metadata": {"headings": [{"headings_0": {"content": "IPPS, such as failure to integrate with major systems like the IFMS. In FY2019/20, the", "page": 290, "level": 2}}, {"headings_1": {"content": "Initiated in 2009, the IPPS was developed under a contract between the Government of Uganda, through the Ministry of Public Service (MoPS), and a specialized firm. This system", "page": 290, "level": 4}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development (MoFPED) contracted a firm to supply, design, develop, implement, and commission the HCMS, domiciled at MoPS. The", "metadata": {"headings": [{"headings_0": {"content": "IPPS, such as failure to integrate with major systems like the IFMS. In FY2019/20, the", "page": 290, "level": 2}}, {"headings_1": {"content": "Initiated in 2009, the IPPS was developed under a contract between the Government of Uganda, through the Ministry of Public Service (MoPS), and a specialized firm. This system", "page": 290, "level": 4}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "HCMS was designed to automate a wide array of human resources functions, such as", "metadata": {"headings": [{"headings_0": {"content": "HCMS was designed to automate a wide array of human resources functions, such as", "page": 290, "level": 2}}, {"headings_1": {"content": "IPPS, such as failure to integrate with major systems like the IFMS. In FY2019/20, the", "page": 290, "level": 2}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "establishment management control, human resource planning, payroll management, performance assessment, and many others, thereby offering a more integrated and efficient approach.", "metadata": {"headings": [{"headings_0": {"content": "HCMS was designed to automate a wide array of human resources functions, such as", "page": 290, "level": 2}}, {"headings_1": {"content": "IPPS, such as failure to integrate with major systems like the IFMS. In FY2019/20, the", "page": 290, "level": 2}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The HCMS implementation is structured in three phases, targeting various Ministries, Departments, Agencies (MDAs), and Local Governments (LGs) funded by the Consolidated", "metadata": {"headings": [{"headings_0": {"content": "The HCMS implementation is structured in three phases, targeting various Ministries, Departments, Agencies (MDAs), and Local Governments (LGs) funded by the Consolidated", "page": 290, "level": 4}}, {"headings_1": {"content": "HCMS was designed to automate a wide array of human resources functions, such as", "page": 290, "level": 2}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Fund. These phases include the establishment of 60 sites in Phase 1, 100 sites in Phase 2, and over 88 sites in Phase 3. Hosted at the National Data Centre (NDC) and backed by \n290", "metadata": {"headings": [{"headings_0": {"content": "The HCMS implementation is structured in three phases, targeting various Ministries, Departments, Agencies (MDAs), and Local Governments (LGs) funded by the Consolidated", "page": 290, "level": 4}}, {"headings_1": {"content": "HCMS was designed to automate a wide array of human resources functions, such as", "page": 290, "level": 2}}, [{"headings_0": {"content": "The HCMS implementation is structured in three phases, targeting various Ministries, Departments, Agencies (MDAs), and Local Governments (LGs) funded by the Consolidated", "page": 290, "level": 4}}, {"headings_1": {"content": "HCMS was designed to automate a wide array of human resources functions, such as", "page": 290, "level": 2}}]], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the National Disaster Recovery Site (NDRS), managed by National Information Technology Uganda (NITA-U), the HCMS leverages the National Backbone Infrastructure for robust", "metadata": {"headings": [{"headings_0": {"content": "the National Disaster Recovery Site (NDRS), managed by National Information Technology Uganda (NITA-U), the HCMS leverages the National Backbone Infrastructure for robust", "page": 291, "level": 4}}, {"headings_1": {"content": "The HCMS implementation is structured in three phases, targeting various Ministries, Departments, Agencies (MDAs), and Local Governments (LGs) funded by the Consolidated", "page": 290, "level": 4}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and secure operations.", "metadata": {"headings": [{"headings_0": {"content": "the National Disaster Recovery Site (NDRS), managed by National Information Technology Uganda (NITA-U), the HCMS leverages the National Backbone Infrastructure for robust", "page": 291, "level": 4}}, {"headings_1": {"content": "The HCMS implementation is structured in three phases, targeting various Ministries, Departments, Agencies (MDAs), and Local Governments (LGs) funded by the Consolidated", "page": 290, "level": 4}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) The redacted findings which exclude sensitive application and database control weaknesses, were as follows;", "metadata": {"headings": [{"headings_0": {"content": "b) The redacted findings which exclude sensitive application and database control weaknesses, were as follows;", "page": 291, "level": 5}}, {"headings_1": {"content": "the National Disaster Recovery Site (NDRS), managed by National Information Technology Uganda (NITA-U), the HCMS leverages the National Backbone Infrastructure for robust", "page": 291, "level": 4}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 291, "level": 5}}, {"headings_1": {"content": "b) The redacted findings which exclude sensitive application and database control weaknesses, were as follows;", "page": 291, "level": 5}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Weakness in the implementation of Wage Budgetary Controls", "metadata": {"headings": [{"headings_0": {"content": "Weakness in the implementation of Wage Budgetary Controls", "page": 291, "level": 2}}, {"headings_1": {"content": "(i)", "page": 291, "level": 5}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 291, "level": 5}}, {"headings_1": {"content": "Weakness in the implementation of Wage Budgetary Controls", "page": 291, "level": 2}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Disharmony in Implementation of Vote Structures and Payrolls onto HCMS", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 291, "level": 5}}, {"headings_1": {"content": "Weakness in the implementation of Wage Budgetary Controls", "page": 291, "level": 2}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii) Lack of an Integrated Payroll", "metadata": {"headings": [{"headings_0": {"content": "(iii) Lack of an Integrated Payroll", "page": 291, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 291, "level": 5}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iv) Delayed Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "(iii) Lack of an Integrated Payroll", "page": 291, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 291, "level": 5}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 291, "level": 5}}, {"headings_1": {"content": "(iii) Lack of an Integrated Payroll", "page": 291, "level": 4}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Limited Scoping of the HCMS Project", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 291, "level": 5}}, {"headings_1": {"content": "(iii) Lack of an Integrated Payroll", "page": 291, "level": 4}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi) Failure to Operationalize all the HCMS Modules", "metadata": {"headings": [{"headings_0": {"content": "(vi) Failure to Operationalize all the HCMS Modules", "page": 291, "level": 4}}, {"headings_1": {"content": "(v)", "page": 291, "level": 5}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(vii) Use of Different Performance Management Tools", "metadata": {"headings": [{"headings_0": {"content": "(vi) Failure to Operationalize all the HCMS Modules", "page": 291, "level": 4}}, {"headings_1": {"content": "(v)", "page": 291, "level": 5}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(viii) Failure to Fully Operationalize MDAs/LGs on HCMS", "metadata": {"headings": [{"headings_0": {"content": "(viii) Failure to Fully Operationalize MDAs/LGs on HCMS", "page": 291, "level": 2}}, {"headings_1": {"content": "(vi) Failure to Operationalize all the HCMS Modules", "page": 291, "level": 4}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ix)", "metadata": {"headings": [{"headings_0": {"content": "(ix)", "page": 291, "level": 5}}, {"headings_1": {"content": "(viii) Failure to Fully Operationalize MDAs/LGs on HCMS", "page": 291, "level": 2}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Slow Uptake of the HCMS by Users", "metadata": {"headings": [{"headings_0": {"content": "Slow Uptake of the HCMS by Users", "page": 291, "level": 2}}, {"headings_1": {"content": "(ix)", "page": 291, "level": 5}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(x)", "metadata": {"headings": [{"headings_0": {"content": "(x)", "page": 291, "level": 5}}, {"headings_1": {"content": "Slow Uptake of the HCMS by Users", "page": 291, "level": 2}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Incomplete Integration of HCMS and IFMS", "metadata": {"headings": [{"headings_0": {"content": "(x)", "page": 291, "level": 5}}, {"headings_1": {"content": "Slow Uptake of the HCMS by Users", "page": 291, "level": 2}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xi) Failure to Integrate with the Service Commission (xii)", "metadata": {"headings": [{"headings_0": {"content": "(xi) Failure to Integrate with the Service Commission (xii)", "page": 291, "level": 4}}, {"headings_1": {"content": "(x)", "page": 291, "level": 5}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "No Integration with NIRA to Support Update of Deceased Civil Servants in HCMS (xiii) Inconsistencies in Staff Numbers on HCMS and IFMS", "metadata": {"headings": [{"headings_0": {"content": "(xi) Failure to Integrate with the Service Commission (xii)", "page": 291, "level": 4}}, {"headings_1": {"content": "(x)", "page": 291, "level": 5}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(xiv) Weaknesses in the Setup of Pay slips", "metadata": {"headings": [{"headings_0": {"content": "(xiv) Weaknesses in the Setup of Pay slips", "page": 291, "level": 2}}, {"headings_1": {"content": "(xi) Failure to Integrate with the Service Commission (xii)", "page": 291, "level": 4}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(xv) Failure to Remit Deductions", "metadata": {"headings": [{"headings_0": {"content": "(xiv) Weaknesses in the Setup of Pay slips", "page": 291, "level": 2}}, {"headings_1": {"content": "(xi) Failure to Integrate with the Service Commission (xii)", "page": 291, "level": 4}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5.1.2. Information Systems Special Audit Report on the Review of the Operations of the E-Passport Personalisation System operated by Directorate of Citizenship and Immigration Control (DCIC)", "metadata": {"headings": [{"headings_0": {"content": "5.1.2. Information Systems Special Audit Report on the Review of the Operations of the E-Passport Personalisation System operated by Directorate of Citizenship and Immigration Control (DCIC)", "page": 291, "level": 5}}, {"headings_1": {"content": "(xiv) Weaknesses in the Setup of Pay slips", "page": 291, "level": 2}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Background to the System", "metadata": {"headings": [{"headings_0": {"content": "a) Background to the System", "page": 291, "level": 5}}, {"headings_1": {"content": "5.1.2. Information Systems Special Audit Report on the Review of the Operations of the E-Passport Personalisation System operated by Directorate of Citizenship and Immigration Control (DCIC)", "page": 291, "level": 5}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "On 19th October 2018, the Ministry of Internal Affairs (MoIA) through the Directorate of Citizenship and Immigration Control (DCIC) entered an agreement with the Uganda Security Printing Company Limited (USPC) for the provision of the e-Passport system and personalization centre. The purpose of the system is to enable the Directorate to", "metadata": {"headings": [{"headings_0": {"content": "On 19th October 2018, the Ministry of Internal Affairs (MoIA) through the Directorate of Citizenship and Immigration Control (DCIC) entered an agreement with the Uganda Security Printing Company Limited (USPC) for the provision of the e-Passport system and personalization centre. The purpose of the system is to enable the Directorate to", "page": 291, "level": 4}}, {"headings_1": {"content": "a) Background to the System", "page": 291, "level": 5}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implement and enforce the Uganda Citizenship and Immigration Control Act and related immigration laws and policies.", "metadata": {"headings": [{"headings_0": {"content": "On 19th October 2018, the Ministry of Internal Affairs (MoIA) through the Directorate of Citizenship and Immigration Control (DCIC) entered an agreement with the Uganda Security Printing Company Limited (USPC) for the provision of the e-Passport system and personalization centre. The purpose of the system is to enable the Directorate to", "page": 291, "level": 4}}, {"headings_1": {"content": "a) Background to the System", "page": 291, "level": 5}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Electronic Passport Personalisation System (e-Passport) operates independently, utilizing the Oracle Database and the Windows Server Standard Operating System. By the time of the audit (September 2023), the system had been rolled out in thirteen locations,", "metadata": {"headings": [{"headings_0": {"content": "The Electronic Passport Personalisation System (e-Passport) operates independently, utilizing the Oracle Database and the Windows Server Standard Operating System. By the time of the audit (September 2023), the system had been rolled out in thirteen locations,", "page": 291, "level": 4}}, {"headings_1": {"content": "On 19th October 2018, the Ministry of Internal Affairs (MoIA) through the Directorate of Citizenship and Immigration Control (DCIC) entered an agreement with the Uganda Security Printing Company Limited (USPC) for the provision of the e-Passport system and personalization centre. The purpose of the system is to enable the Directorate to", "page": 291, "level": 4}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "including regional offices in Kampala, Mbale, Mbarara, Gulu, Jinja and international sites such as London, Washington, Pretoria, Copenhagen, Abu Dhabi, Ottawa, Beijing, and Addis Ababa.", "metadata": {"headings": [{"headings_0": {"content": "The Electronic Passport Personalisation System (e-Passport) operates independently, utilizing the Oracle Database and the Windows Server Standard Operating System. By the time of the audit (September 2023), the system had been rolled out in thirteen locations,", "page": 291, "level": 4}}, {"headings_1": {"content": "On 19th October 2018, the Ministry of Internal Affairs (MoIA) through the Directorate of Citizenship and Immigration Control (DCIC) entered an agreement with the Uganda Security Printing Company Limited (USPC) for the provision of the e-Passport system and personalization centre. The purpose of the system is to enable the Directorate to", "page": 291, "level": 4}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) The redacted findings which exclude sensitive application and database control weaknesses were as follows;", "metadata": {"headings": [{"headings_0": {"content": "b) The redacted findings which exclude sensitive application and database control weaknesses were as follows;", "page": 291, "level": 5}}, {"headings_1": {"content": "The Electronic Passport Personalisation System (e-Passport) operates independently, utilizing the Oracle Database and the Windows Server Standard Operating System. By the time of the audit (September 2023), the system had been rolled out in thirteen locations,", "page": 291, "level": 4}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 291, "level": 5}}, {"headings_1": {"content": "b) The redacted findings which exclude sensitive application and database control weaknesses were as follows;", "page": 291, "level": 5}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Slow Integration of e-Passport with Internal and External Systems.", "metadata": {"headings": [{"headings_0": {"content": "Slow Integration of e-Passport with Internal and External Systems.", "page": 291, "level": 2}}, {"headings_1": {"content": "i)", "page": 291, "level": 5}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ii)", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 291, "level": 5}}, {"headings_1": {"content": "Slow Integration of e-Passport with Internal and External Systems.", "page": 291, "level": 2}}], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Inconsistencies in passport processing \n291", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 291, "level": 5}}, {"headings_1": {"content": "Slow Integration of e-Passport with Internal and External Systems.", "page": 291, "level": 2}}, [{"headings_0": {"content": "ii)", "page": 291, "level": 5}}, {"headings_1": {"content": "Slow Integration of e-Passport with Internal and External Systems.", "page": 291, "level": 2}}]], "page": 291, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "iii)", "metadata": {"headings": [{"headings_0": {"content": "iii)", "page": 292, "level": 5}}, {"headings_1": {"content": "ii)", "page": 291, "level": 5}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The same NIN used by Different Applicants in Passport Processing", "metadata": {"headings": [{"headings_0": {"content": "iii)", "page": 292, "level": 5}}, {"headings_1": {"content": "ii)", "page": 291, "level": 5}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "iv) Revenue lost due to Passports being processed without traceable online", "metadata": {"headings": [{"headings_0": {"content": "iv) Revenue lost due to Passports being processed without traceable online", "page": 292, "level": 2}}, {"headings_1": {"content": "iii)", "page": 292, "level": 5}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "applications and Payments at URA", "metadata": {"headings": [{"headings_0": {"content": "iv) Revenue lost due to Passports being processed without traceable online", "page": 292, "level": 2}}, {"headings_1": {"content": "iii)", "page": 292, "level": 5}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "v) System Ownership and Source Code Ownership or Transfer", "metadata": {"headings": [{"headings_0": {"content": "v) System Ownership and Source Code Ownership or Transfer", "page": 292, "level": 4}}, {"headings_1": {"content": "iv) Revenue lost due to Passports being processed without traceable online", "page": 292, "level": 2}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "vi)", "metadata": {"headings": [{"headings_0": {"content": "vi)", "page": 292, "level": 5}}, {"headings_1": {"content": "v) System Ownership and Source Code Ownership or Transfer", "page": 292, "level": 4}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Weak IT Governance Structures", "metadata": {"headings": [{"headings_0": {"content": "Weak IT Governance Structures", "page": 292, "level": 2}}, {"headings_1": {"content": "vi)", "page": 292, "level": 5}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "vii)", "metadata": {"headings": [{"headings_0": {"content": "vii)", "page": 292, "level": 5}}, {"headings_1": {"content": "Weak IT Governance Structures", "page": 292, "level": 2}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Absence of IT Risk Assessment and Management", "metadata": {"headings": [{"headings_0": {"content": "Absence of IT Risk Assessment and Management", "page": 292, "level": 2}}, {"headings_1": {"content": "vii)", "page": 292, "level": 5}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "viii)", "metadata": {"headings": [{"headings_0": {"content": "viii)", "page": 292, "level": 5}}, {"headings_1": {"content": "Absence of IT Risk Assessment and Management", "page": 292, "level": 2}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Delays in project implementation and handover", "metadata": {"headings": [{"headings_0": {"content": "viii)", "page": 292, "level": 5}}, {"headings_1": {"content": "Absence of IT Risk Assessment and Management", "page": 292, "level": 2}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "ix)", "metadata": {"headings": [{"headings_0": {"content": "ix)", "page": 292, "level": 5}}, {"headings_1": {"content": "viii)", "page": 292, "level": 5}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Lack of a specific IT Strategic Plan", "metadata": {"headings": [{"headings_0": {"content": "ix)", "page": 292, "level": 5}}, {"headings_1": {"content": "viii)", "page": 292, "level": 5}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "x)", "metadata": {"headings": [{"headings_0": {"content": "x)", "page": 292, "level": 5}}, {"headings_1": {"content": "ix)", "page": 292, "level": 5}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Absence of IT Continuity Plans/Disaster Recovery Plan", "metadata": {"headings": [{"headings_0": {"content": "Absence of IT Continuity Plans/Disaster Recovery Plan", "page": 292, "level": 2}}, {"headings_1": {"content": "x)", "page": 292, "level": 5}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "xi)", "metadata": {"headings": [{"headings_0": {"content": "xi)", "page": 292, "level": 5}}, {"headings_1": {"content": "Absence of IT Continuity Plans/Disaster Recovery Plan", "page": 292, "level": 2}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Delayed Supply of Paper-Based Passports by the Vendor", "metadata": {"headings": [{"headings_0": {"content": "Delayed Supply of Paper-Based Passports by the Vendor", "page": 292, "level": 2}}, {"headings_1": {"content": "xi)", "page": 292, "level": 5}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "5.1.3. Information Systems special audit report on the IT Security audit and follow up IT review of Uganda National Examination Board Information Systems", "metadata": {"headings": [{"headings_0": {"content": "5.1.3. Information Systems special audit report on the IT Security audit and follow up IT review of Uganda National Examination Board Information Systems", "page": 292, "level": 5}}, {"headings_1": {"content": "Delayed Supply of Paper-Based Passports by the Vendor", "page": 292, "level": 2}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Background to the Systems", "metadata": {"headings": [{"headings_0": {"content": "a) Background to the Systems", "page": 292, "level": 5}}, {"headings_1": {"content": "5.1.3. Information Systems special audit report on the IT Security audit and follow up IT review of Uganda National Examination Board Information Systems", "page": 292, "level": 5}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UNEB has made significant strides towards improving the efficiency of its operations", "metadata": {"headings": [{"headings_0": {"content": "a) Background to the Systems", "page": 292, "level": 5}}, {"headings_1": {"content": "5.1.3. Information Systems special audit report on the IT Security audit and follow up IT review of Uganda National Examination Board Information Systems", "page": 292, "level": 5}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "through the use of ICT resources. Over the last three years, the Board has successfully", "metadata": {"headings": [{"headings_0": {"content": "through the use of ICT resources. Over the last three years, the Board has successfully", "page": 292, "level": 2}}, {"headings_1": {"content": "a) Background to the Systems", "page": 292, "level": 5}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "automated 19 critical processes, including the electronic registration of candidates, electronic capture of marks, e-services, electronic release of results, and electronic", "metadata": {"headings": [{"headings_0": {"content": "through the use of ICT resources. Over the last three years, the Board has successfully", "page": 292, "level": 2}}, {"headings_1": {"content": "a) Background to the Systems", "page": 292, "level": 5}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "verification of results. Moreover, UNEB has brought over 18,690 examination centres online, enabling them to register over one million candidates electronically. These", "metadata": {"headings": [{"headings_0": {"content": "verification of results. Moreover, UNEB has brought over 18,690 examination centres online, enabling them to register over one million candidates electronically. These", "page": 292, "level": 4}}, {"headings_1": {"content": "through the use of ICT resources. Over the last three years, the Board has successfully", "page": 292, "level": 2}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "achievements have not only streamlined UNEB\u2019s core mandate but have also enhanced the overall quality of its services to stakeholders.", "metadata": {"headings": [{"headings_0": {"content": "verification of results. Moreover, UNEB has brought over 18,690 examination centres online, enabling them to register over one million candidates electronically. These", "page": 292, "level": 4}}, {"headings_1": {"content": "through the use of ICT resources. Over the last three years, the Board has successfully", "page": 292, "level": 2}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UNEB has implemented various systems (as tabulated) to streamline its business", "metadata": {"headings": [{"headings_0": {"content": "UNEB has implemented various systems (as tabulated) to streamline its business", "page": 292, "level": 2}}, {"headings_1": {"content": "verification of results. Moreover, UNEB has brought over 18,690 examination centres online, enabling them to register over one million candidates electronically. These", "page": 292, "level": 4}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "processes and manage its relationships with stakeholders. These systems are helping to increase efficiency, improve communication, and enhance the overall quality of service delivery.", "metadata": {"headings": [{"headings_0": {"content": "UNEB has implemented various systems (as tabulated) to streamline its business", "page": 292, "level": 2}}, {"headings_1": {"content": "verification of results. Moreover, UNEB has brought over 18,690 examination centres online, enabling them to register over one million candidates electronically. These", "page": 292, "level": 4}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 57: Description of Information Systems at UNEB", "metadata": {"headings": [{"headings_0": {"content": "Table 57: Description of Information Systems at UNEB", "page": 292, "level": 2}}, {"headings_1": {"content": "UNEB has implemented various systems (as tabulated) to streamline its business", "page": 292, "level": 2}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "E-Registration", "Registration of candidates and collection of examination fees"], ["**2**", "eMacs", "Exam Preparation, marking, arranging of scripts, capturing marks, adjudication and validation of marks"], ["**3**", "Result Management System (RMS)", "Consolidation of marks/scores from the e-Macs system from the various marking centres. Grading of scores based on the grading boundaries issued by the Awards Committee"], ["**4**", "Public Universities Results weighting/Admission Tool", "Weighting and grading UACE candidates\u2019 results for admission into public universities"], ["**5**", "UNEB e-Services", "Application and revenue collection from equating of results, inspection & validation of UNEB centres, and verification of results."], ["**6**", "UNEB e-Pay", "Payment gateway for online payments to Stanbic bank, centenary bank and airtel money."]], "metadata": {"headings": [{"headings_0": {"content": "Table 57: Description of Information Systems at UNEB", "page": 292, "level": 2}}, {"headings_1": {"content": "UNEB has implemented various systems (as tabulated) to streamline its business", "page": 292, "level": 2}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Information system", "Purpose"], "type": "table"}}, {"content": "292", "metadata": {"headings": [{"headings_0": {"content": "Table 57: Description of Information Systems at UNEB", "page": 292, "level": 2}}, {"headings_1": {"content": "UNEB has implemented various systems (as tabulated) to streamline its business", "page": 292, "level": 2}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) The redacted findings which exclude sensitive application and database control weaknesses were as follows;", "metadata": {"headings": [{"headings_0": {"content": "b) The redacted findings which exclude sensitive application and database control weaknesses were as follows;", "page": 293, "level": 5}}, {"headings_1": {"content": "Table 57: Description of Information Systems at UNEB", "page": 292, "level": 2}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 293, "level": 2}}, {"headings_1": {"content": "b) The redacted findings which exclude sensitive application and database control weaknesses were as follows;", "page": 293, "level": 5}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Limited automation in the eMACS operations", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 293, "level": 2}}, {"headings_1": {"content": "b) The redacted findings which exclude sensitive application and database control weaknesses were as follows;", "page": 293, "level": 5}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "ii)", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 293, "level": 2}}, {"headings_1": {"content": "i)", "page": 293, "level": 2}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Lack of sufficient user documentation", "metadata": {"headings": [{"headings_0": {"content": "ii)", "page": 293, "level": 2}}, {"headings_1": {"content": "i)", "page": 293, "level": 2}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "iii) Lack of SLAs between UNEB and System Vendors iv) Inadequacies in IT Governance v) Failure to Value and Recognise IT Intangible Assets vi) Failure to Upgrade UNEB Systems", "metadata": {"headings": [{"headings_0": {"content": "iii) Lack of SLAs between UNEB and System Vendors iv) Inadequacies in IT Governance v) Failure to Value and Recognise IT Intangible Assets vi) Failure to Upgrade UNEB Systems", "page": 293, "level": 1}}, {"headings_1": {"content": "ii)", "page": 293, "level": 2}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "5.1.4. Verification Report for Information Systems Audit of the Agriculture Cluster Development Project Electronic Voucher Management System (E-Voucher) at the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF)", "metadata": {"headings": [{"headings_0": {"content": "5.1.4. Verification Report for Information Systems Audit of the Agriculture Cluster Development Project Electronic Voucher Management System (E-Voucher) at the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF)", "page": 293, "level": 5}}, {"headings_1": {"content": "iii) Lack of SLAs between UNEB and System Vendors iv) Inadequacies in IT Governance v) Failure to Value and Recognise IT Intangible Assets vi) Failure to Upgrade UNEB Systems", "page": 293, "level": 1}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Background", "metadata": {"headings": [{"headings_0": {"content": "a) Background", "page": 293, "level": 5}}, {"headings_1": {"content": "5.1.4. Verification Report for Information Systems Audit of the Agriculture Cluster Development Project Electronic Voucher Management System (E-Voucher) at the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF)", "page": 293, "level": 5}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In financial year 2020/21, I undertook an audit of the Agriculture Cluster Development", "metadata": {"headings": [{"headings_0": {"content": "In financial year 2020/21, I undertook an audit of the Agriculture Cluster Development", "page": 293, "level": 2}}, {"headings_1": {"content": "a) Background", "page": 293, "level": 5}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Project Electronic Voucher Management System (e-Voucher) that is run by Ministry of", "metadata": {"headings": [{"headings_0": {"content": "In financial year 2020/21, I undertook an audit of the Agriculture Cluster Development", "page": 293, "level": 2}}, {"headings_1": {"content": "a) Background", "page": 293, "level": 5}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Agriculture, Animal Industry and Fisheries (MAAIF) and issued a report in which I", "metadata": {"headings": [{"headings_0": {"content": "Agriculture, Animal Industry and Fisheries (MAAIF) and issued a report in which I", "page": 293, "level": 2}}, {"headings_1": {"content": "In financial year 2020/21, I undertook an audit of the Agriculture Cluster Development", "page": 293, "level": 2}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "highlighted several issues and gave recommendations for implementation by management.", "metadata": {"headings": [{"headings_0": {"content": "Agriculture, Animal Industry and Fisheries (MAAIF) and issued a report in which I", "page": 293, "level": 2}}, {"headings_1": {"content": "In financial year 2020/21, I undertook an audit of the Agriculture Cluster Development", "page": 293, "level": 2}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Consequently, the Permanent Secretary of MAAIF, in a letter dated 22nd March, 2022,", "metadata": {"headings": [{"headings_0": {"content": "Consequently, the Permanent Secretary of MAAIF, in a letter dated 22nd March, 2022,", "page": 293, "level": 2}}, {"headings_1": {"content": "Agriculture, Animal Industry and Fisheries (MAAIF) and issued a report in which I", "page": 293, "level": 2}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "requested my office to undertake a verification exercise to ascertain whether the recommendations had been addressed.", "metadata": {"headings": [{"headings_0": {"content": "Consequently, the Permanent Secretary of MAAIF, in a letter dated 22nd March, 2022,", "page": 293, "level": 2}}, {"headings_1": {"content": "Agriculture, Animal Industry and Fisheries (MAAIF) and issued a report in which I", "page": 293, "level": 2}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Accordingly, I undertook a verification exercise of the matters identified in my earlier", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I undertook a verification exercise of the matters identified in my earlier", "page": 293, "level": 2}}, {"headings_1": {"content": "Consequently, the Permanent Secretary of MAAIF, in a letter dated 22nd March, 2022,", "page": 293, "level": 2}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "report on the system as detailed in the subsequent sections of this report.", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I undertook a verification exercise of the matters identified in my earlier", "page": 293, "level": 2}}, {"headings_1": {"content": "Consequently, the Permanent Secretary of MAAIF, in a letter dated 22nd March, 2022,", "page": 293, "level": 2}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) The redacted findings which exclude sensitive application and database control weaknesses were as follows;", "metadata": {"headings": [{"headings_0": {"content": "b) The redacted findings which exclude sensitive application and database control weaknesses were as follows;", "page": 293, "level": 5}}, {"headings_1": {"content": "Accordingly, I undertook a verification exercise of the matters identified in my earlier", "page": 293, "level": 2}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 293, "level": 5}}, {"headings_1": {"content": "b) The redacted findings which exclude sensitive application and database control weaknesses were as follows;", "page": 293, "level": 5}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Upon observation and review of system requirements, I noted that the system had", "metadata": {"headings": [{"headings_0": {"content": "Upon observation and review of system requirements, I noted that the system had", "page": 293, "level": 2}}, {"headings_1": {"content": "(i)", "page": 293, "level": 5}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "been implemented to a completion rate of approximately 95% - implying that implementation of the system continued after issuing my previous audit report. I established that out of a total of one hundred twenty-one (121) requirements, only one had not been fully implemented. However, six (6) requirements had been partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "Upon observation and review of system requirements, I noted that the system had", "page": 293, "level": 2}}, {"headings_1": {"content": "(i)", "page": 293, "level": 5}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 293, "level": 5}}, {"headings_1": {"content": "Upon observation and review of system requirements, I noted that the system had", "page": 293, "level": 2}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I observed that the system was specifically designed to integrate with the UBA banking system. This creates a potential risk for the Ministry as it would require", "metadata": {"headings": [{"headings_0": {"content": "I observed that the system was specifically designed to integrate with the UBA banking system. This creates a potential risk for the Ministry as it would require", "page": 293, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 293, "level": 5}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "significant cost and effort to rebuild the system, should the contract between MAAIF and UBA be terminated.", "metadata": {"headings": [{"headings_0": {"content": "I observed that the system was specifically designed to integrate with the UBA banking system. This creates a potential risk for the Ministry as it would require", "page": 293, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 293, "level": 5}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 293, "level": 5}}, {"headings_1": {"content": "I observed that the system was specifically designed to integrate with the UBA banking system. This creates a potential risk for the Ministry as it would require", "page": 293, "level": 4}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There was no evidence that the internal audit function was involved in either using or auditing the system. As a result, there was no independent assurance that", "metadata": {"headings": [{"headings_0": {"content": "There was no evidence that the internal audit function was involved in either using or auditing the system. As a result, there was no independent assurance that", "page": 293, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 293, "level": 5}}], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "internal controls were being regularly monitored and evaluated. \n293 \n(iv) While reviewing the payment data in the system, I identified inconsistencies between the data in the system and that in the payment gateway. As a result of", "metadata": {"headings": [{"headings_0": {"content": "There was no evidence that the internal audit function was involved in either using or auditing the system. As a result, there was no independent assurance that", "page": 293, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 293, "level": 5}}, [{"headings_0": {"content": "There was no evidence that the internal audit function was involved in either using or auditing the system. As a result, there was no independent assurance that", "page": 293, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 293, "level": 5}}], [{"headings_0": {"content": "There was no evidence that the internal audit function was involved in either using or auditing the system. As a result, there was no independent assurance that", "page": 293, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 293, "level": 5}}]], "page": 293, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "these discrepancies, a total of UGX.6.219Bn was not paid to agro-dealers.", "metadata": {"headings": [{"headings_0": {"content": "these discrepancies, a total of UGX.6.219Bn was not paid to agro-dealers.", "page": 294, "level": 2}}, {"headings_1": {"content": "There was no evidence that the internal audit function was involved in either using or auditing the system. As a result, there was no independent assurance that", "page": 293, "level": 4}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "5.2 FORENSIC AUDITS", "metadata": {"headings": [{"headings_0": {"content": "5.2 FORENSIC AUDITS", "page": 294, "level": 5}}, {"headings_1": {"content": "these discrepancies, a total of UGX.6.219Bn was not paid to agro-dealers.", "page": 294, "level": 2}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Pursuant to Article 163(3) of the Constitution of the Republic of Uganda, 1995 (as", "metadata": {"headings": [{"headings_0": {"content": "5.2 FORENSIC AUDITS", "page": 294, "level": 5}}, {"headings_1": {"content": "these discrepancies, a total of UGX.6.219Bn was not paid to agro-dealers.", "page": 294, "level": 2}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "amended) and Section 22 of the National Audit Act 2008, I undertook Forensic Audits during the year. I issued separate audit reports on the investigations. The summary of", "metadata": {"headings": [{"headings_0": {"content": "amended) and Section 22 of the National Audit Act 2008, I undertook Forensic Audits during the year. I issued separate audit reports on the investigations. The summary of", "page": 294, "level": 4}}, {"headings_1": {"content": "5.2 FORENSIC AUDITS", "page": 294, "level": 5}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the findings from the reports is provided here below.", "metadata": {"headings": [{"headings_0": {"content": "amended) and Section 22 of the National Audit Act 2008, I undertook Forensic Audits during the year. I issued separate audit reports on the investigations. The summary of", "page": 294, "level": 4}}, {"headings_1": {"content": "5.2 FORENSIC AUDITS", "page": 294, "level": 5}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5.2.1 INVESTIGATION REPORT ON COVID-19 EXPENDITURE BY THE UGANDA DEVELOPMENT CORPORATION FOR THE FINANCIAL YEAR 2020/21", "metadata": {"headings": [{"headings_0": {"content": "5.2.1 INVESTIGATION REPORT ON COVID-19 EXPENDITURE BY THE UGANDA DEVELOPMENT CORPORATION FOR THE FINANCIAL YEAR 2020/21", "page": 294, "level": 5}}, {"headings_1": {"content": "amended) and Section 22 of the National Audit Act 2008, I undertook Forensic Audits during the year. I issued separate audit reports on the investigations. The summary of", "page": 294, "level": 4}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In a letter dated 3rd September 2021, the Clerk to Parliament wrote to the Rt. Hon. Prime", "metadata": {"headings": [{"headings_0": {"content": "5.2.1 INVESTIGATION REPORT ON COVID-19 EXPENDITURE BY THE UGANDA DEVELOPMENT CORPORATION FOR THE FINANCIAL YEAR 2020/21", "page": 294, "level": 5}}, {"headings_1": {"content": "amended) and Section 22 of the National Audit Act 2008, I undertook Forensic Audits during the year. I issued separate audit reports on the investigations. The summary of", "page": 294, "level": 4}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Minister/Leader of Government Business, stating the resolutions of Parliament on the report of the Parliamentary task force on the National COVID-19 Response. In the said", "metadata": {"headings": [{"headings_0": {"content": "Minister/Leader of Government Business, stating the resolutions of Parliament on the report of the Parliamentary task force on the National COVID-19 Response. In the said", "page": 294, "level": 4}}, {"headings_1": {"content": "5.2.1 INVESTIGATION REPORT ON COVID-19 EXPENDITURE BY THE UGANDA DEVELOPMENT CORPORATION FOR THE FINANCIAL YEAR 2020/21", "page": 294, "level": 5}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "letter, the Clerk indicated that at the 22nd meeting of the 1st session of the 11th Parliament", "metadata": {"headings": [{"headings_0": {"content": "Minister/Leader of Government Business, stating the resolutions of Parliament on the report of the Parliamentary task force on the National COVID-19 Response. In the said", "page": 294, "level": 4}}, {"headings_1": {"content": "5.2.1 INVESTIGATION REPORT ON COVID-19 EXPENDITURE BY THE UGANDA DEVELOPMENT CORPORATION FOR THE FINANCIAL YEAR 2020/21", "page": 294, "level": 5}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of the Republic of Uganda, Parliament adopted the report of the Parliamentary Task force", "metadata": {"headings": [{"headings_0": {"content": "of the Republic of Uganda, Parliament adopted the report of the Parliamentary Task force", "page": 294, "level": 2}}, {"headings_1": {"content": "Minister/Leader of Government Business, stating the resolutions of Parliament on the report of the Parliamentary task force on the National COVID-19 Response. In the said", "page": 294, "level": 4}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "on the National COVID-19 responses. Included among the resolutions made during the", "metadata": {"headings": [{"headings_0": {"content": "of the Republic of Uganda, Parliament adopted the report of the Parliamentary Task force", "page": 294, "level": 2}}, {"headings_1": {"content": "Minister/Leader of Government Business, stating the resolutions of Parliament on the report of the Parliamentary task force on the National COVID-19 Response. In the said", "page": 294, "level": 4}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "meeting, was a request that the Auditor General conducts a Forensic Investigation on the", "metadata": {"headings": [{"headings_0": {"content": "meeting, was a request that the Auditor General conducts a Forensic Investigation on the", "page": 294, "level": 2}}, {"headings_1": {"content": "of the Republic of Uganda, Parliament adopted the report of the Parliamentary Task force", "page": 294, "level": 2}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "COVID-19 funds.", "metadata": {"headings": [{"headings_0": {"content": "meeting, was a request that the Auditor General conducts a Forensic Investigation on the", "page": 294, "level": 2}}, {"headings_1": {"content": "of the Republic of Uganda, Parliament adopted the report of the Parliamentary Task force", "page": 294, "level": 2}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended)", "metadata": {"headings": [{"headings_0": {"content": "Pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended)", "page": 294, "level": 2}}, {"headings_1": {"content": "meeting, was a request that the Auditor General conducts a Forensic Investigation on the", "page": 294, "level": 2}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and Sections 22 and 13(3) of the National Audit Act (NAA), 2008, I commenced a forensic", "metadata": {"headings": [{"headings_0": {"content": "Pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended)", "page": 294, "level": 2}}, {"headings_1": {"content": "meeting, was a request that the Auditor General conducts a Forensic Investigation on the", "page": 294, "level": 2}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "investigation into COVID-19 funds management by Uganda Development Corporation during the Financial Year 2020/21. The main objective of the Forensic Investigation was", "metadata": {"headings": [{"headings_0": {"content": "investigation into COVID-19 funds management by Uganda Development Corporation during the Financial Year 2020/21. The main objective of the Forensic Investigation was", "page": 294, "level": 4}}, {"headings_1": {"content": "Pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended)", "page": 294, "level": 2}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to ascertain whether all COVID-19-related spending for the FY 2020/2021 was applied appropriately in accordance with the existing regulations and guidelines and to make", "metadata": {"headings": [{"headings_0": {"content": "investigation into COVID-19 funds management by Uganda Development Corporation during the Financial Year 2020/21. The main objective of the Forensic Investigation was", "page": 294, "level": 4}}, {"headings_1": {"content": "Pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended)", "page": 294, "level": 2}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "recommendations for better use of COVID-19-related funds. Below are the summarized", "metadata": {"headings": [{"headings_0": {"content": "recommendations for better use of COVID-19-related funds. Below are the summarized", "page": 294, "level": 2}}, {"headings_1": {"content": "investigation into COVID-19 funds management by Uganda Development Corporation during the Financial Year 2020/21. The main objective of the Forensic Investigation was", "page": 294, "level": 4}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "findings of the investigation.", "metadata": {"headings": [{"headings_0": {"content": "recommendations for better use of COVID-19-related funds. Below are the summarized", "page": 294, "level": 2}}, {"headings_1": {"content": "investigation into COVID-19 funds management by Uganda Development Corporation during the Financial Year 2020/21. The main objective of the Forensic Investigation was", "page": 294, "level": 4}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 294, "level": 5}}, {"headings_1": {"content": "recommendations for better use of COVID-19-related funds. Below are the summarized", "page": 294, "level": 2}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UDC\u2019s submission for supplementary funding of UGX 100Bn contained investment", "metadata": {"headings": [{"headings_0": {"content": "UDC\u2019s submission for supplementary funding of UGX 100Bn contained investment", "page": 294, "level": 2}}, {"headings_1": {"content": "a)", "page": 294, "level": 5}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "projects not approved by the Board.", "metadata": {"headings": [{"headings_0": {"content": "UDC\u2019s submission for supplementary funding of UGX 100Bn contained investment", "page": 294, "level": 2}}, {"headings_1": {"content": "a)", "page": 294, "level": 5}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 294, "level": 5}}, {"headings_1": {"content": "UDC\u2019s submission for supplementary funding of UGX 100Bn contained investment", "page": 294, "level": 2}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "On 24th October 2020, the tenure of Board of Directors expired. A new Board was", "metadata": {"headings": [{"headings_0": {"content": "On 24th October 2020, the tenure of Board of Directors expired. A new Board was", "page": 294, "level": 2}}, {"headings_1": {"content": "b)", "page": 294, "level": 5}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "appointed on 26th November 2021 after the year end date. Investment decisions requiring approval by the Board were not obtained as a result in the period of the vacuum.", "metadata": {"headings": [{"headings_0": {"content": "On 24th October 2020, the tenure of Board of Directors expired. A new Board was", "page": 294, "level": 2}}, {"headings_1": {"content": "b)", "page": 294, "level": 5}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 294, "level": 5}}, {"headings_1": {"content": "On 24th October 2020, the tenure of Board of Directors expired. A new Board was", "page": 294, "level": 2}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UDC paid UGX6.38Bn as a shareholder loan in Mabale Growers Tea Factory before", "metadata": {"headings": [{"headings_0": {"content": "UDC paid UGX6.38Bn as a shareholder loan in Mabale Growers Tea Factory before", "page": 294, "level": 2}}, {"headings_1": {"content": "c)", "page": 294, "level": 5}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "completion of the acquisition of shares in the company.", "metadata": {"headings": [{"headings_0": {"content": "UDC paid UGX6.38Bn as a shareholder loan in Mabale Growers Tea Factory before", "page": 294, "level": 2}}, {"headings_1": {"content": "c)", "page": 294, "level": 5}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 294, "level": 5}}, {"headings_1": {"content": "UDC paid UGX6.38Bn as a shareholder loan in Mabale Growers Tea Factory before", "page": 294, "level": 2}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Horyal Investment Holding Company Limited, the Implementers of the Atiak Sugar", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 294, "level": 5}}, {"headings_1": {"content": "UDC paid UGX6.38Bn as a shareholder loan in Mabale Growers Tea Factory before", "page": 294, "level": 2}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "factory received payment of UGX 12Bn from UDC as Shareholder\u2019s loan for the purchase of 30 Tata trucks. However, only 10 trucks at USD 40,000 each were", "metadata": {"headings": [{"headings_0": {"content": "factory received payment of UGX 12Bn from UDC as Shareholder\u2019s loan for the purchase of 30 Tata trucks. However, only 10 trucks at USD 40,000 each were", "page": 294, "level": 4}}, {"headings_1": {"content": "d)", "page": 294, "level": 5}}], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "bought costing UGX1.751Bn. \n294", "metadata": {"headings": [{"headings_0": {"content": "factory received payment of UGX 12Bn from UDC as Shareholder\u2019s loan for the purchase of 30 Tata trucks. However, only 10 trucks at USD 40,000 each were", "page": 294, "level": 4}}, {"headings_1": {"content": "d)", "page": 294, "level": 5}}, [{"headings_0": {"content": "factory received payment of UGX 12Bn from UDC as Shareholder\u2019s loan for the purchase of 30 Tata trucks. However, only 10 trucks at USD 40,000 each were", "page": 294, "level": 4}}, {"headings_1": {"content": "d)", "page": 294, "level": 5}}]], "page": 294, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 295, "level": 5}}, {"headings_1": {"content": "factory received payment of UGX 12Bn from UDC as Shareholder\u2019s loan for the purchase of 30 Tata trucks. However, only 10 trucks at USD 40,000 each were", "page": 294, "level": 4}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UDC disbursed UGX.0.948Bn to M/s Alfasan (U) Limited as part of the UGX 10.57Bn approved for investment in the company. The memorandum Agreement between the UDC and M/s Alfasan (U) Ltd for investment was signed before approval by the UDC Board of Directors.", "metadata": {"headings": [{"headings_0": {"content": "UDC disbursed UGX.0.948Bn to M/s Alfasan (U) Limited as part of the UGX 10.57Bn approved for investment in the company. The memorandum Agreement between the UDC and M/s Alfasan (U) Ltd for investment was signed before approval by the UDC Board of Directors.", "page": 295, "level": 4}}, {"headings_1": {"content": "e)", "page": 295, "level": 5}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 295, "level": 5}}, {"headings_1": {"content": "UDC disbursed UGX.0.948Bn to M/s Alfasan (U) Limited as part of the UGX 10.57Bn approved for investment in the company. The memorandum Agreement between the UDC and M/s Alfasan (U) Ltd for investment was signed before approval by the UDC Board of Directors.", "page": 295, "level": 4}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UDC remitted UGX.11.77Bn to Bukona Agro Processors Ltd for the purchase of machinery and equipment as well as Operating Capital, before the completion of the Company valuation.", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 295, "level": 5}}, {"headings_1": {"content": "UDC disbursed UGX.0.948Bn to M/s Alfasan (U) Limited as part of the UGX 10.57Bn approved for investment in the company. The memorandum Agreement between the UDC and M/s Alfasan (U) Ltd for investment was signed before approval by the UDC Board of Directors.", "page": 295, "level": 4}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 295, "level": 5}}, {"headings_1": {"content": "f)", "page": 295, "level": 5}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "On 30th April 2021, a remittance of UGX.3.068Bn was made to M/s Kaaro Koffi Ltd by UDC as part of the COVID-19 relief funds to acquire shares in the Company", "metadata": {"headings": [{"headings_0": {"content": "On 30th April 2021, a remittance of UGX.3.068Bn was made to M/s Kaaro Koffi Ltd by UDC as part of the COVID-19 relief funds to acquire shares in the Company", "page": 295, "level": 4}}, {"headings_1": {"content": "g)", "page": 295, "level": 5}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "before completion of the company valuation.", "metadata": {"headings": [{"headings_0": {"content": "On 30th April 2021, a remittance of UGX.3.068Bn was made to M/s Kaaro Koffi Ltd by UDC as part of the COVID-19 relief funds to acquire shares in the Company", "page": 295, "level": 4}}, {"headings_1": {"content": "g)", "page": 295, "level": 5}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "h)", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 295, "level": 5}}, {"headings_1": {"content": "On 30th April 2021, a remittance of UGX.3.068Bn was made to M/s Kaaro Koffi Ltd by UDC as part of the COVID-19 relief funds to acquire shares in the Company", "page": 295, "level": 4}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UDC disbursed UGX 2.5bn to M/s Mutuma Commercial Agencies Ltd as purchase", "metadata": {"headings": [{"headings_0": {"content": "h)", "page": 295, "level": 5}}, {"headings_1": {"content": "On 30th April 2021, a remittance of UGX.3.068Bn was made to M/s Kaaro Koffi Ltd by UDC as part of the COVID-19 relief funds to acquire shares in the Company", "page": 295, "level": 4}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of equity into the company. The remittance was made before completion of the", "metadata": {"headings": [{"headings_0": {"content": "of equity into the company. The remittance was made before completion of the", "page": 295, "level": 2}}, {"headings_1": {"content": "h)", "page": 295, "level": 5}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "valuation of the company and the Government had not secured shareholding at the time of the audit.", "metadata": {"headings": [{"headings_0": {"content": "of equity into the company. The remittance was made before completion of the", "page": 295, "level": 2}}, {"headings_1": {"content": "h)", "page": 295, "level": 5}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5.2.2 FORENSIC INVESTIGATION REPORT INTO THE ALLEGED CORRUPTION AND ABUSE OF OFFICE AT THE UGANDA LAND COMMISSION", "metadata": {"headings": [{"headings_0": {"content": "5.2.2 FORENSIC INVESTIGATION REPORT INTO THE ALLEGED CORRUPTION AND ABUSE OF OFFICE AT THE UGANDA LAND COMMISSION", "page": 295, "level": 5}}, {"headings_1": {"content": "of equity into the company. The remittance was made before completion of the", "page": 295, "level": 2}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In a letter dated 11th October 2021 and referenced LAD3/187/01, the Minister of Lands, Housing and Urban Development (MoLHUD) requested me to conduct a forensic audit into", "metadata": {"headings": [{"headings_0": {"content": "In a letter dated 11th October 2021 and referenced LAD3/187/01, the Minister of Lands, Housing and Urban Development (MoLHUD) requested me to conduct a forensic audit into", "page": 295, "level": 4}}, {"headings_1": {"content": "5.2.2 FORENSIC INVESTIGATION REPORT INTO THE ALLEGED CORRUPTION AND ABUSE OF OFFICE AT THE UGANDA LAND COMMISSION", "page": 295, "level": 5}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "activities of Uganda Land Commission. Similarly, I received a request from the", "metadata": {"headings": [{"headings_0": {"content": "In a letter dated 11th October 2021 and referenced LAD3/187/01, the Minister of Lands, Housing and Urban Development (MoLHUD) requested me to conduct a forensic audit into", "page": 295, "level": 4}}, {"headings_1": {"content": "5.2.2 FORENSIC INVESTIGATION REPORT INTO THE ALLEGED CORRUPTION AND ABUSE OF OFFICE AT THE UGANDA LAND COMMISSION", "page": 295, "level": 5}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Inspectorate of Government (IG) vide; HQT/38/09/2019 dated 20th October 2021", "metadata": {"headings": [{"headings_0": {"content": "Inspectorate of Government (IG) vide; HQT/38/09/2019 dated 20th October 2021", "page": 295, "level": 2}}, {"headings_1": {"content": "In a letter dated 11th October 2021 and referenced LAD3/187/01, the Minister of Lands, Housing and Urban Development (MoLHUD) requested me to conduct a forensic audit into", "page": 295, "level": 4}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "requesting me to carry out an audit into the alleged corruption and abuse of office by", "metadata": {"headings": [{"headings_0": {"content": "Inspectorate of Government (IG) vide; HQT/38/09/2019 dated 20th October 2021", "page": 295, "level": 2}}, {"headings_1": {"content": "In a letter dated 11th October 2021 and referenced LAD3/187/01, the Minister of Lands, Housing and Urban Development (MoLHUD) requested me to conduct a forensic audit into", "page": 295, "level": 4}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "officials of the Uganda Land Commission for the period 1st January 2018 to 20th October", "metadata": {"headings": [{"headings_0": {"content": "officials of the Uganda Land Commission for the period 1st January 2018 to 20th October", "page": 295, "level": 2}}, {"headings_1": {"content": "Inspectorate of Government (IG) vide; HQT/38/09/2019 dated 20th October 2021", "page": 295, "level": 2}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2021. \nSubsequently a meeting was held on 1st February 2022 between Inspectorate of", "metadata": {"headings": [{"headings_0": {"content": "officials of the Uganda Land Commission for the period 1st January 2018 to 20th October", "page": 295, "level": 2}}, {"headings_1": {"content": "Inspectorate of Government (IG) vide; HQT/38/09/2019 dated 20th October 2021", "page": 295, "level": 2}}, [{"headings_0": {"content": "officials of the Uganda Land Commission for the period 1st January 2018 to 20th October", "page": 295, "level": 2}}, {"headings_1": {"content": "Inspectorate of Government (IG) vide; HQT/38/09/2019 dated 20th October 2021", "page": 295, "level": 2}}]], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Government and Office of the Auditor General, where it was agreed that following the", "metadata": {"headings": [{"headings_0": {"content": "Government and Office of the Auditor General, where it was agreed that following the", "page": 295, "level": 2}}, {"headings_1": {"content": "officials of the Uganda Land Commission for the period 1st January 2018 to 20th October", "page": 295, "level": 2}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Minister\u2019s request to both Institutions on a similar subject matter the IG was to focus on", "metadata": {"headings": [{"headings_0": {"content": "Government and Office of the Auditor General, where it was agreed that following the", "page": 295, "level": 2}}, {"headings_1": {"content": "officials of the Uganda Land Commission for the period 1st January 2018 to 20th October", "page": 295, "level": 2}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "areas of corruption and abuse of office while OAG was to focus on financial transactions for land compensations by the Commission for the period 1st January 2019 to 31st December 2021 since my office had earlier issued an investigation Report on ULC covering", "metadata": {"headings": [{"headings_0": {"content": "areas of corruption and abuse of office while OAG was to focus on financial transactions for land compensations by the Commission for the period 1st January 2019 to 31st December 2021 since my office had earlier issued an investigation Report on ULC covering", "page": 295, "level": 4}}, {"headings_1": {"content": "Government and Office of the Auditor General, where it was agreed that following the", "page": 295, "level": 2}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the period 1st July 2018 to 30th December 2018 and my findings were shared with the IG", "metadata": {"headings": [{"headings_0": {"content": "areas of corruption and abuse of office while OAG was to focus on financial transactions for land compensations by the Commission for the period 1st January 2019 to 31st December 2021 since my office had earlier issued an investigation Report on ULC covering", "page": 295, "level": 4}}, {"headings_1": {"content": "Government and Office of the Auditor General, where it was agreed that following the", "page": 295, "level": 2}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "and the Uganda Police- Criminal Investigation Directorate. Below are the findings.", "metadata": {"headings": [{"headings_0": {"content": "and the Uganda Police- Criminal Investigation Directorate. Below are the findings.", "page": 295, "level": 2}}, {"headings_1": {"content": "areas of corruption and abuse of office while OAG was to focus on financial transactions for land compensations by the Commission for the period 1st January 2019 to 31st December 2021 since my office had earlier issued an investigation Report on ULC covering", "page": 295, "level": 4}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 295, "level": 5}}, {"headings_1": {"content": "and the Uganda Police- Criminal Investigation Directorate. Below are the findings.", "page": 295, "level": 2}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I was limited in scope due to lack of access to critical information such as; Commission Minutes, Finance Committee Minutes, Compensation Guidelines, Land", "metadata": {"headings": [{"headings_0": {"content": "I was limited in scope due to lack of access to critical information such as; Commission Minutes, Finance Committee Minutes, Compensation Guidelines, Land", "page": 295, "level": 4}}, {"headings_1": {"content": "a)", "page": 295, "level": 5}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Inventory/Register and Land Compensation Ledgers for Claimants. Lack of documentation limited the scope of the audit.", "metadata": {"headings": [{"headings_0": {"content": "I was limited in scope due to lack of access to critical information such as; Commission Minutes, Finance Committee Minutes, Compensation Guidelines, Land", "page": 295, "level": 4}}, {"headings_1": {"content": "a)", "page": 295, "level": 5}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 295, "level": 5}}, {"headings_1": {"content": "I was limited in scope due to lack of access to critical information such as; Commission Minutes, Finance Committee Minutes, Compensation Guidelines, Land", "page": 295, "level": 4}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Commission made payments totalling UGX. 39.372Bn in respect of domestic", "metadata": {"headings": [{"headings_0": {"content": "The Commission made payments totalling UGX. 39.372Bn in respect of domestic", "page": 295, "level": 2}}, {"headings_1": {"content": "b)", "page": 295, "level": 5}}], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "arrears claims. However, there was no approved schedule of domestic arrears to confirm the amounts involved. \n295", "metadata": {"headings": [{"headings_0": {"content": "The Commission made payments totalling UGX. 39.372Bn in respect of domestic", "page": 295, "level": 2}}, {"headings_1": {"content": "b)", "page": 295, "level": 5}}, [{"headings_0": {"content": "The Commission made payments totalling UGX. 39.372Bn in respect of domestic", "page": 295, "level": 2}}, {"headings_1": {"content": "b)", "page": 295, "level": 5}}]], "page": 295, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In my earlier reports I also noted the following;", "metadata": {"headings": [{"headings_0": {"content": "In my earlier reports I also noted the following;", "page": 296, "level": 2}}, {"headings_1": {"content": "The Commission made payments totalling UGX. 39.372Bn in respect of domestic", "page": 295, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 296, "level": 5}}, {"headings_1": {"content": "In my earlier reports I also noted the following;", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "For the year ended 30 th June 2021, the amount disclosed as domestic arrears was", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 296, "level": 5}}, {"headings_1": {"content": "In my earlier reports I also noted the following;", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.169.490Bn which was not fully supported as the files lacked supporting", "metadata": {"headings": [{"headings_0": {"content": "UGX.169.490Bn which was not fully supported as the files lacked supporting", "page": 296, "level": 2}}, {"headings_1": {"content": "c)", "page": 296, "level": 5}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "documents.", "metadata": {"headings": [{"headings_0": {"content": "UGX.169.490Bn which was not fully supported as the files lacked supporting", "page": 296, "level": 2}}, {"headings_1": {"content": "c)", "page": 296, "level": 5}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 296, "level": 5}}, {"headings_1": {"content": "UGX.169.490Bn which was not fully supported as the files lacked supporting", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "For the FY ended 30th June 2020, management reported a total UGX.187.032Bn", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 296, "level": 5}}, {"headings_1": {"content": "UGX.169.490Bn which was not fully supported as the files lacked supporting", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "as outstanding payables of which UGX.128.956Bn was in relation to land compensation. despite my invitation dated 31st August 2022 and final reminder", "metadata": {"headings": [{"headings_0": {"content": "as outstanding payables of which UGX.128.956Bn was in relation to land compensation. despite my invitation dated 31st August 2022 and final reminder", "page": 296, "level": 4}}, {"headings_1": {"content": "d)", "page": 296, "level": 5}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "dated 9 th May 2023 through the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "as outstanding payables of which UGX.128.956Bn was in relation to land compensation. despite my invitation dated 31st August 2022 and final reminder", "page": 296, "level": 4}}, {"headings_1": {"content": "d)", "page": 296, "level": 5}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 296, "level": 5}}, {"headings_1": {"content": "as outstanding payables of which UGX.128.956Bn was in relation to land compensation. despite my invitation dated 31st August 2022 and final reminder", "page": 296, "level": 4}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Eight (08) claimants were paid UGX. 469.940Mn over and above the value of their", "metadata": {"headings": [{"headings_0": {"content": "Eight (08) claimants were paid UGX. 469.940Mn over and above the value of their", "page": 296, "level": 2}}, {"headings_1": {"content": "e)", "page": 296, "level": 5}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "properties leading to financial loss to Government.", "metadata": {"headings": [{"headings_0": {"content": "Eight (08) claimants were paid UGX. 469.940Mn over and above the value of their", "page": 296, "level": 2}}, {"headings_1": {"content": "e)", "page": 296, "level": 5}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 296, "level": 5}}, {"headings_1": {"content": "Eight (08) claimants were paid UGX. 469.940Mn over and above the value of their", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "8 individuals were advanced UGX.816.052Mnon their personal bank accounts", "metadata": {"headings": [{"headings_0": {"content": "8 individuals were advanced UGX.816.052Mnon their personal bank accounts", "page": 296, "level": 2}}, {"headings_1": {"content": "f)", "page": 296, "level": 5}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "contrary to regulations.", "metadata": {"headings": [{"headings_0": {"content": "8 individuals were advanced UGX.816.052Mnon their personal bank accounts", "page": 296, "level": 2}}, {"headings_1": {"content": "f)", "page": 296, "level": 5}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "g)", "metadata": {"headings": [{"headings_0": {"content": "g)", "page": 296, "level": 5}}, {"headings_1": {"content": "8 individuals were advanced UGX.816.052Mnon their personal bank accounts", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UGX.384Mn was paid to a non-bonafide land compensation claimant, causing loss of UGX.384Mn to Government.", "metadata": {"headings": [{"headings_0": {"content": "UGX.384Mn was paid to a non-bonafide land compensation claimant, causing loss of UGX.384Mn to Government.", "page": 296, "level": 4}}, {"headings_1": {"content": "g)", "page": 296, "level": 5}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "5.2.3 THE FORENSIC INVESTIGATION REPORT INTO THE BENEFICIARIES OF THE COVID-19 RELIEF FUNDS AT THE MINISTRY OF GENDER, LABOUR AND SOCIAL DEVELOPMENT IN JULY AND AUGUST 2021", "metadata": {"headings": [{"headings_0": {"content": "5.2.3 THE FORENSIC INVESTIGATION REPORT INTO THE BENEFICIARIES OF THE COVID-19 RELIEF FUNDS AT THE MINISTRY OF GENDER, LABOUR AND SOCIAL DEVELOPMENT IN JULY AND AUGUST 2021", "page": 296, "level": 5}}, {"headings_1": {"content": "UGX.384Mn was paid to a non-bonafide land compensation claimant, causing loss of UGX.384Mn to Government.", "page": 296, "level": 4}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Office of the Auditor General received a letter dated 8th February 2022, referenced: AC 263/493/01, from the Clerk to Parliament of the Republic of Uganda, requesting a forensic investigation into the beneficiaries of the COVID-19 relief funds at the Office of the Prime Minister and Ministry of Gender, Labour and Social Development. The audit followed interventions during the 42-day lockdown that commenced on 19th June 2021 to", "metadata": {"headings": [{"headings_0": {"content": "The Office of the Auditor General received a letter dated 8th February 2022, referenced: AC 263/493/01, from the Clerk to Parliament of the Republic of Uganda, requesting a forensic investigation into the beneficiaries of the COVID-19 relief funds at the Office of the Prime Minister and Ministry of Gender, Labour and Social Development. The audit followed interventions during the 42-day lockdown that commenced on 19th June 2021 to", "page": 296, "level": 4}}, {"headings_1": {"content": "5.2.3 THE FORENSIC INVESTIGATION REPORT INTO THE BENEFICIARIES OF THE COVID-19 RELIEF FUNDS AT THE MINISTRY OF GENDER, LABOUR AND SOCIAL DEVELOPMENT IN JULY AND AUGUST 2021", "page": 296, "level": 5}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "curb the epidemic.", "metadata": {"headings": [{"headings_0": {"content": "The Office of the Auditor General received a letter dated 8th February 2022, referenced: AC 263/493/01, from the Clerk to Parliament of the Republic of Uganda, requesting a forensic investigation into the beneficiaries of the COVID-19 relief funds at the Office of the Prime Minister and Ministry of Gender, Labour and Social Development. The audit followed interventions during the 42-day lockdown that commenced on 19th June 2021 to", "page": 296, "level": 4}}, {"headings_1": {"content": "5.2.3 THE FORENSIC INVESTIGATION REPORT INTO THE BENEFICIARIES OF THE COVID-19 RELIEF FUNDS AT THE MINISTRY OF GENDER, LABOUR AND SOCIAL DEVELOPMENT IN JULY AND AUGUST 2021", "page": 296, "level": 5}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The mitigation measures included a directive by, H.E. the president to the Rt. Hon. Prime", "metadata": {"headings": [{"headings_0": {"content": "The mitigation measures included a directive by, H.E. the president to the Rt. Hon. Prime", "page": 296, "level": 2}}, {"headings_1": {"content": "The Office of the Auditor General received a letter dated 8th February 2022, referenced: AC 263/493/01, from the Clerk to Parliament of the Republic of Uganda, requesting a forensic investigation into the beneficiaries of the COVID-19 relief funds at the Office of the Prime Minister and Ministry of Gender, Labour and Social Development. The audit followed interventions during the 42-day lockdown that commenced on 19th June 2021 to", "page": 296, "level": 4}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Minister and the Minister of Gender, Labour and Social Development to; \n", "metadata": {"headings": [{"headings_0": {"content": "The mitigation measures included a directive by, H.E. the president to the Rt. Hon. Prime", "page": 296, "level": 2}}, {"headings_1": {"content": "The Office of the Auditor General received a letter dated 8th February 2022, referenced: AC 263/493/01, from the Clerk to Parliament of the Republic of Uganda, requesting a forensic investigation into the beneficiaries of the COVID-19 relief funds at the Office of the Prime Minister and Ministry of Gender, Labour and Social Development. The audit followed interventions during the 42-day lockdown that commenced on 19th June 2021 to", "page": 296, "level": 4}}, [{"headings_0": {"content": "The mitigation measures included a directive by, H.E. the president to the Rt. Hon. Prime", "page": 296, "level": 2}}, {"headings_1": {"content": "The Office of the Auditor General received a letter dated 8th February 2022, referenced: AC 263/493/01, from the Clerk to Parliament of the Republic of Uganda, requesting a forensic investigation into the beneficiaries of the COVID-19 relief funds at the Office of the Prime Minister and Ministry of Gender, Labour and Social Development. The audit followed interventions during the 42-day lockdown that commenced on 19th June 2021 to", "page": 296, "level": 4}}]], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Identify the groups that depend on daily income in urban areas especially", "metadata": {"headings": [{"headings_0": {"content": "The mitigation measures included a directive by, H.E. the president to the Rt. Hon. Prime", "page": 296, "level": 2}}, {"headings_1": {"content": "The Office of the Auditor General received a letter dated 8th February 2022, referenced: AC 263/493/01, from the Clerk to Parliament of the Republic of Uganda, requesting a forensic investigation into the beneficiaries of the COVID-19 relief funds at the Office of the Prime Minister and Ministry of Gender, Labour and Social Development. The audit followed interventions during the 42-day lockdown that commenced on 19th June 2021 to", "page": 296, "level": 4}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Kampala;", "metadata": {"headings": [{"headings_0": {"content": "Kampala;", "page": 296, "level": 2}}, {"headings_1": {"content": "The mitigation measures included a directive by, H.E. the president to the Rt. Hon. Prime", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Kampala;", "page": 296, "level": 2}}, {"headings_1": {"content": "The mitigation measures included a directive by, H.E. the president to the Rt. Hon. Prime", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Asses their needs during the lockdown period; and\n- Identify interventions to take care of their needs.", "metadata": {"headings": [{"headings_0": {"content": "Kampala;", "page": 296, "level": 2}}, {"headings_1": {"content": "The mitigation measures included a directive by, H.E. the president to the Rt. Hon. Prime", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Following the directive, the Ministry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "Following the directive, the Ministry of Gender, Labour and Social Development", "page": 296, "level": 2}}, {"headings_1": {"content": "Kampala;", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implemented the cash transfer intervention to address the needs of persons that", "metadata": {"headings": [{"headings_0": {"content": "Following the directive, the Ministry of Gender, Labour and Social Development", "page": 296, "level": 2}}, {"headings_1": {"content": "Kampala;", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "depended on daily income in urban areas using the monies appropriated. The intervention was implemented in Kampala Capital City Authority, all Cities and Municipalities.", "metadata": {"headings": [{"headings_0": {"content": "depended on daily income in urban areas using the monies appropriated. The intervention was implemented in Kampala Capital City Authority, all Cities and Municipalities.", "page": 296, "level": 4}}, {"headings_1": {"content": "Following the directive, the Ministry of Gender, Labour and Social Development", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "My investigation revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "depended on daily income in urban areas using the monies appropriated. The intervention was implemented in Kampala Capital City Authority, all Cities and Municipalities.", "page": 296, "level": 4}}, {"headings_1": {"content": "Following the directive, the Ministry of Gender, Labour and Social Development", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 296, "level": 5}}, {"headings_1": {"content": "depended on daily income in urban areas using the monies appropriated. The intervention was implemented in Kampala Capital City Authority, all Cities and Municipalities.", "page": 296, "level": 4}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A total of UGX.784.8Mn of the COVID-19 Cash relief meant for vulnerable persons", "metadata": {"headings": [{"headings_0": {"content": "A total of UGX.784.8Mn of the COVID-19 Cash relief meant for vulnerable persons", "page": 296, "level": 2}}, {"headings_1": {"content": "a)", "page": 296, "level": 5}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "was irregularly paid to 7,662 civil servants who were earning a salary from the", "metadata": {"headings": [{"headings_0": {"content": "A total of UGX.784.8Mn of the COVID-19 Cash relief meant for vulnerable persons", "page": 296, "level": 2}}, {"headings_1": {"content": "a)", "page": 296, "level": 5}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Consolidated Fund outside the vulnerable categories defined by the Cabinet.", "metadata": {"headings": [{"headings_0": {"content": "Consolidated Fund outside the vulnerable categories defined by the Cabinet.", "page": 296, "level": 2}}, {"headings_1": {"content": "A total of UGX.784.8Mn of the COVID-19 Cash relief meant for vulnerable persons", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "296", "metadata": {"headings": [{"headings_0": {"content": "Consolidated Fund outside the vulnerable categories defined by the Cabinet.", "page": 296, "level": 2}}, {"headings_1": {"content": "A total of UGX.784.8Mn of the COVID-19 Cash relief meant for vulnerable persons", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 297, "level": 5}}, {"headings_1": {"content": "Consolidated Fund outside the vulnerable categories defined by the Cabinet.", "page": 296, "level": 2}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Funds amounting to UGX.192.97Mn were irregularly paid out to 1,884 beneficiaries", "metadata": {"headings": [{"headings_0": {"content": "Funds amounting to UGX.192.97Mn were irregularly paid out to 1,884 beneficiaries", "page": 297, "level": 2}}, {"headings_1": {"content": "b)", "page": 297, "level": 5}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "that were employed in the Private Sector.", "metadata": {"headings": [{"headings_0": {"content": "Funds amounting to UGX.192.97Mn were irregularly paid out to 1,884 beneficiaries", "page": 297, "level": 2}}, {"headings_1": {"content": "b)", "page": 297, "level": 5}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Funds amounting to UGX.615.68Mn were erroneously paid out to 6,011", "metadata": {"headings": [{"headings_0": {"content": "c) Funds amounting to UGX.615.68Mn were erroneously paid out to 6,011", "page": 297, "level": 2}}, {"headings_1": {"content": "Funds amounting to UGX.192.97Mn were irregularly paid out to 1,884 beneficiaries", "page": 297, "level": 2}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "beneficiaries by the Post Bank Uganda Limited due to the system glitch.", "metadata": {"headings": [{"headings_0": {"content": "c) Funds amounting to UGX.615.68Mn were erroneously paid out to 6,011", "page": 297, "level": 2}}, {"headings_1": {"content": "Funds amounting to UGX.192.97Mn were irregularly paid out to 1,884 beneficiaries", "page": 297, "level": 2}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5.3 SPECIAL AUDITS", "metadata": {"headings": [{"headings_0": {"content": "5.3 SPECIAL AUDITS", "page": 297, "level": 5}}, {"headings_1": {"content": "c) Funds amounting to UGX.615.68Mn were erroneously paid out to 6,011", "page": 297, "level": 2}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In accordance with Article 163(3) of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 22 of the National Audit Act 2008, I carried out Special Audits during the year. I issued separate audit reports on the investigations. The summary of", "metadata": {"headings": [{"headings_0": {"content": "In accordance with Article 163(3) of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 22 of the National Audit Act 2008, I carried out Special Audits during the year. I issued separate audit reports on the investigations. The summary of", "page": 297, "level": 4}}, {"headings_1": {"content": "5.3 SPECIAL AUDITS", "page": 297, "level": 5}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the findings from the reports is provided here below.", "metadata": {"headings": [{"headings_0": {"content": "In accordance with Article 163(3) of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 22 of the National Audit Act 2008, I carried out Special Audits during the year. I issued separate audit reports on the investigations. The summary of", "page": 297, "level": 4}}, {"headings_1": {"content": "5.3 SPECIAL AUDITS", "page": 297, "level": 5}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5.3.1 Special audit report on update/reconfirmation of liabilities of Busoga University", "metadata": {"headings": [{"headings_0": {"content": "5.3.1 Special audit report on update/reconfirmation of liabilities of Busoga University", "page": 297, "level": 5}}, {"headings_1": {"content": "In accordance with Article 163(3) of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 22 of the National Audit Act 2008, I carried out Special Audits during the year. I issued separate audit reports on the investigations. The summary of", "page": 297, "level": 4}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In a meeting held on 2nd November, 2018 by His Excellency, the President and the", "metadata": {"headings": [{"headings_0": {"content": "In a meeting held on 2nd November, 2018 by His Excellency, the President and the", "page": 297, "level": 2}}, {"headings_1": {"content": "5.3.1 Special audit report on update/reconfirmation of liabilities of Busoga University", "page": 297, "level": 5}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Presidential Committee on Government\u2019s takeover of the former Busoga University, it was", "metadata": {"headings": [{"headings_0": {"content": "In a meeting held on 2nd November, 2018 by His Excellency, the President and the", "page": 297, "level": 2}}, {"headings_1": {"content": "5.3.1 Special audit report on update/reconfirmation of liabilities of Busoga University", "page": 297, "level": 5}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "resolved that the Auditor General (AG) undertakes a verification of all debts incurred by", "metadata": {"headings": [{"headings_0": {"content": "resolved that the Auditor General (AG) undertakes a verification of all debts incurred by", "page": 297, "level": 2}}, {"headings_1": {"content": "In a meeting held on 2nd November, 2018 by His Excellency, the President and the", "page": 297, "level": 2}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the former Busoga University Limited (BUL) to facilitate the settlement thereof by Government. The AG thereafter undertook verification and, in his report, dated 30 th June", "metadata": {"headings": [{"headings_0": {"content": "resolved that the Auditor General (AG) undertakes a verification of all debts incurred by", "page": 297, "level": 2}}, {"headings_1": {"content": "In a meeting held on 2nd November, 2018 by His Excellency, the President and the", "page": 297, "level": 2}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2019 passed for payment total liabilities of UGX.15,218,286,744 and USD.66,000.", "metadata": {"headings": [{"headings_0": {"content": "2019 passed for payment total liabilities of UGX.15,218,286,744 and USD.66,000.", "page": 297, "level": 2}}, {"headings_1": {"content": "resolved that the Auditor General (AG) undertakes a verification of all debts incurred by", "page": 297, "level": 2}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Later on, in February 2022, the Government of Uganda (GoU), represented by the Ministry of Education and Sports (MoES), the registered trustees of the Church of Uganda, and BUL signed a Memorandum of Agreement (MoA) to serve as a general framework and final agreement for the takeover of the ascertained and agreed Assets and Liabilities of the former Busoga University by the Government. Consequently, the Permanent Secretary (PS) of MoES in a letter dated 10th November 2022 requested the AG to update/reconfirm the status of the University\u2019s liabilities to inform the takeover of the University by GoU.", "metadata": {"headings": [{"headings_0": {"content": "Later on, in February 2022, the Government of Uganda (GoU), represented by the Ministry of Education and Sports (MoES), the registered trustees of the Church of Uganda, and BUL signed a Memorandum of Agreement (MoA) to serve as a general framework and final agreement for the takeover of the ascertained and agreed Assets and Liabilities of the former Busoga University by the Government. Consequently, the Permanent Secretary (PS) of MoES in a letter dated 10th November 2022 requested the AG to update/reconfirm the status of the University\u2019s liabilities to inform the takeover of the University by GoU.", "page": 297, "level": 1}}, {"headings_1": {"content": "2019 passed for payment total liabilities of UGX.15,218,286,744 and USD.66,000.", "page": 297, "level": 2}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 22 of the National Audit Act, 2008, I instituted another special", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 22 of the National Audit Act, 2008, I instituted another special", "page": 297, "level": 4}}, {"headings_1": {"content": "Later on, in February 2022, the Government of Uganda (GoU), represented by the Ministry of Education and Sports (MoES), the registered trustees of the Church of Uganda, and BUL signed a Memorandum of Agreement (MoA) to serve as a general framework and final agreement for the takeover of the ascertained and agreed Assets and Liabilities of the former Busoga University by the Government. Consequently, the Permanent Secretary (PS) of MoES in a letter dated 10th November 2022 requested the AG to update/reconfirm the status of the University\u2019s liabilities to inform the takeover of the University by GoU.", "page": 297, "level": 1}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "audit to update/reconfirm the status of BUL\u2019s liabilities. My findings are below;", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 22 of the National Audit Act, 2008, I instituted another special", "page": 297, "level": 4}}, {"headings_1": {"content": "Later on, in February 2022, the Government of Uganda (GoU), represented by the Ministry of Education and Sports (MoES), the registered trustees of the Church of Uganda, and BUL signed a Memorandum of Agreement (MoA) to serve as a general framework and final agreement for the takeover of the ascertained and agreed Assets and Liabilities of the former Busoga University by the Government. Consequently, the Permanent Secretary (PS) of MoES in a letter dated 10th November 2022 requested the AG to update/reconfirm the status of the University\u2019s liabilities to inform the takeover of the University by GoU.", "page": 297, "level": 1}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 297, "level": 5}}, {"headings_1": {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 22 of the National Audit Act, 2008, I instituted another special", "page": 297, "level": 4}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The total verified liability position as at April 2023 was UGX.17,450,552,237", "metadata": {"headings": [{"headings_0": {"content": "The total verified liability position as at April 2023 was UGX.17,450,552,237", "page": 297, "level": 2}}, {"headings_1": {"content": "a)", "page": 297, "level": 5}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and USD.66,000.", "metadata": {"headings": [{"headings_0": {"content": "The total verified liability position as at April 2023 was UGX.17,450,552,237", "page": 297, "level": 2}}, {"headings_1": {"content": "a)", "page": 297, "level": 5}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 297, "level": 5}}, {"headings_1": {"content": "The total verified liability position as at April 2023 was UGX.17,450,552,237", "page": 297, "level": 2}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Included in the liabilities is UGX.3.5Bn being compromise settlement between the", "metadata": {"headings": [{"headings_0": {"content": "Included in the liabilities is UGX.3.5Bn being compromise settlement between the", "page": 297, "level": 2}}, {"headings_1": {"content": "b)", "page": 297, "level": 5}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Bank of Baroda and MOES regarding the loan amount which was originally", "metadata": {"headings": [{"headings_0": {"content": "Included in the liabilities is UGX.3.5Bn being compromise settlement between the", "page": 297, "level": 2}}, {"headings_1": {"content": "b)", "page": 297, "level": 5}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.5.8Bn.", "metadata": {"headings": [{"headings_0": {"content": "UGX.5.8Bn.", "page": 297, "level": 2}}, {"headings_1": {"content": "Included in the liabilities is UGX.3.5Bn being compromise settlement between the", "page": 297, "level": 2}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 297, "level": 5}}, {"headings_1": {"content": "UGX.5.8Bn.", "page": 297, "level": 2}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "BUL owned a total of seven (7) pieces of land. The church had already signed transfer of four (4) pieces of land in perpetuity to the GoU, represented by the", "metadata": {"headings": [{"headings_0": {"content": "BUL owned a total of seven (7) pieces of land. The church had already signed transfer of four (4) pieces of land in perpetuity to the GoU, represented by the", "page": 297, "level": 4}}, {"headings_1": {"content": "c)", "page": 297, "level": 5}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MoES. MoES already had custody of 2 land titles while the other 2 were still with Bank of Baroda, pending settlement of the outstanding mortgage loan. Three (3)", "metadata": {"headings": [{"headings_0": {"content": "BUL owned a total of seven (7) pieces of land. The church had already signed transfer of four (4) pieces of land in perpetuity to the GoU, represented by the", "page": 297, "level": 4}}, {"headings_1": {"content": "c)", "page": 297, "level": 5}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "pieces of land were directly owned by BUL and the Directors had signed forms transferring ownership to GoU, represented by the MoES.", "metadata": {"headings": [{"headings_0": {"content": "pieces of land were directly owned by BUL and the Directors had signed forms transferring ownership to GoU, represented by the MoES.", "page": 297, "level": 4}}, {"headings_1": {"content": "BUL owned a total of seven (7) pieces of land. The church had already signed transfer of four (4) pieces of land in perpetuity to the GoU, represented by the", "page": 297, "level": 4}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "297", "metadata": {"headings": [{"headings_0": {"content": "pieces of land were directly owned by BUL and the Directors had signed forms transferring ownership to GoU, represented by the MoES.", "page": 297, "level": 4}}, {"headings_1": {"content": "BUL owned a total of seven (7) pieces of land. The church had already signed transfer of four (4) pieces of land in perpetuity to the GoU, represented by the", "page": 297, "level": 4}}], "page": 297, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5.3.2 Special Audit Report on Verification of Amount Payable to M/S Steam Investments Ltd by Uganda Electricity Transmission Company Limited", "metadata": {"headings": [{"headings_0": {"content": "5.3.2 Special Audit Report on Verification of Amount Payable to M/S Steam Investments Ltd by Uganda Electricity Transmission Company Limited", "page": 298, "level": 5}}, {"headings_1": {"content": "pieces of land were directly owned by BUL and the Directors had signed forms transferring ownership to GoU, represented by the MoES.", "page": 297, "level": 4}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In November 2012, Uganda Electricity Transmission Company Limited (UETCL) contracted", "metadata": {"headings": [{"headings_0": {"content": "In November 2012, Uganda Electricity Transmission Company Limited (UETCL) contracted", "page": 298, "level": 2}}, {"headings_1": {"content": "5.3.2 Special Audit Report on Verification of Amount Payable to M/S Steam Investments Ltd by Uganda Electricity Transmission Company Limited", "page": 298, "level": 5}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "M/s Isolux Ingenieria S.A to construct sub-stations under the Nile Equatorial Lakes", "metadata": {"headings": [{"headings_0": {"content": "In November 2012, Uganda Electricity Transmission Company Limited (UETCL) contracted", "page": 298, "level": 2}}, {"headings_1": {"content": "5.3.2 Special Audit Report on Verification of Amount Payable to M/S Steam Investments Ltd by Uganda Electricity Transmission Company Limited", "page": 298, "level": 5}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Subsidiary Action Program (NELSAP). Subsequently, M/s Isolux sub-contracted four (4) firms, including M/s Steam Investments Ltd, to undertake the works. On 18th May 2017, UETCL terminated the main contract owing to the financial distress experienced by the contractor. In July 2017, M/s Isolux filed for insolvency in Spain.", "metadata": {"headings": [{"headings_0": {"content": "Subsidiary Action Program (NELSAP). Subsequently, M/s Isolux sub-contracted four (4) firms, including M/s Steam Investments Ltd, to undertake the works. On 18th May 2017, UETCL terminated the main contract owing to the financial distress experienced by the contractor. In July 2017, M/s Isolux filed for insolvency in Spain.", "page": 298, "level": 4}}, {"headings_1": {"content": "In November 2012, Uganda Electricity Transmission Company Limited (UETCL) contracted", "page": 298, "level": 2}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In March 2021, M/s Steam Investments sued Isolux in the High Court of Uganda for breach of contract (failing to settle outstanding payables). UETCL and African Development Bank", "metadata": {"headings": [{"headings_0": {"content": "Subsidiary Action Program (NELSAP). Subsequently, M/s Isolux sub-contracted four (4) firms, including M/s Steam Investments Ltd, to undertake the works. On 18th May 2017, UETCL terminated the main contract owing to the financial distress experienced by the contractor. In July 2017, M/s Isolux filed for insolvency in Spain.", "page": 298, "level": 4}}, {"headings_1": {"content": "In November 2012, Uganda Electricity Transmission Company Limited (UETCL) contracted", "page": 298, "level": 2}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(AfDB) were included on the legal suit as 1st and 2nd garnishee respectively, following a claim by M/s Steam Investments asserting that UETCL, by the time of terminating the Main contract, had unutilized amounts under the encashed performance guarantee, retention monies and unpaid invoices due to M/s Isolux. M/s Steam prayed to Court that the unutilized amounts be paid to them to settle court awards totalling USD.3,680,537 and UGX.90,777,740. UETCL, on its part stated that the money from unpaid invoices was offset to recover advance payments. Given that the Attorney General could not establish, with certainty the outstanding amounts due to M/s Isolux from UETCL, the Office of the Auditor General was requested to undertake verification of the same.", "metadata": {"headings": [{"headings_0": {"content": "(AfDB) were included on the legal suit as 1st and 2nd garnishee respectively, following a claim by M/s Steam Investments asserting that UETCL, by the time of terminating the Main contract, had unutilized amounts under the encashed performance guarantee, retention monies and unpaid invoices due to M/s Isolux. M/s Steam prayed to Court that the unutilized amounts be paid to them to settle court awards totalling USD.3,680,537 and UGX.90,777,740. UETCL, on its part stated that the money from unpaid invoices was offset to recover advance payments. Given that the Attorney General could not establish, with certainty the outstanding amounts due to M/s Isolux from UETCL, the Office of the Auditor General was requested to undertake verification of the same.", "page": 298, "level": 1}}, {"headings_1": {"content": "Subsidiary Action Program (NELSAP). Subsequently, M/s Isolux sub-contracted four (4) firms, including M/s Steam Investments Ltd, to undertake the works. On 18th May 2017, UETCL terminated the main contract owing to the financial distress experienced by the contractor. In July 2017, M/s Isolux filed for insolvency in Spain.", "page": 298, "level": 4}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Sections 22 of the National Audit Act 2008, the Auditor General instituted a special audit to verify the transactions between UETCL and M/s Isolux to ascertain outstanding amounts due to M/s Isolux under the contract between UETCL and", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Sections 22 of the National Audit Act 2008, the Auditor General instituted a special audit to verify the transactions between UETCL and M/s Isolux to ascertain outstanding amounts due to M/s Isolux under the contract between UETCL and", "page": 298, "level": 4}}, {"headings_1": {"content": "(AfDB) were included on the legal suit as 1st and 2nd garnishee respectively, following a claim by M/s Steam Investments asserting that UETCL, by the time of terminating the Main contract, had unutilized amounts under the encashed performance guarantee, retention monies and unpaid invoices due to M/s Isolux. M/s Steam prayed to Court that the unutilized amounts be paid to them to settle court awards totalling USD.3,680,537 and UGX.90,777,740. UETCL, on its part stated that the money from unpaid invoices was offset to recover advance payments. Given that the Attorney General could not establish, with certainty the outstanding amounts due to M/s Isolux from UETCL, the Office of the Auditor General was requested to undertake verification of the same.", "page": 298, "level": 1}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "M/s Isolux, and also verify the amounts owed to M/s Steam by M/s Isolux. My findings are summarized below.", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Sections 22 of the National Audit Act 2008, the Auditor General instituted a special audit to verify the transactions between UETCL and M/s Isolux to ascertain outstanding amounts due to M/s Isolux under the contract between UETCL and", "page": 298, "level": 4}}, {"headings_1": {"content": "(AfDB) were included on the legal suit as 1st and 2nd garnishee respectively, following a claim by M/s Steam Investments asserting that UETCL, by the time of terminating the Main contract, had unutilized amounts under the encashed performance guarantee, retention monies and unpaid invoices due to M/s Isolux. M/s Steam prayed to Court that the unutilized amounts be paid to them to settle court awards totalling USD.3,680,537 and UGX.90,777,740. UETCL, on its part stated that the money from unpaid invoices was offset to recover advance payments. Given that the Attorney General could not establish, with certainty the outstanding amounts due to M/s Isolux from UETCL, the Office of the Auditor General was requested to undertake verification of the same.", "page": 298, "level": 1}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 298, "level": 5}}, {"headings_1": {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Sections 22 of the National Audit Act 2008, the Auditor General instituted a special audit to verify the transactions between UETCL and M/s Isolux to ascertain outstanding amounts due to M/s Isolux under the contract between UETCL and", "page": 298, "level": 4}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Following the termination of the main contract the overall cumulative progress of", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 298, "level": 5}}, {"headings_1": {"content": "Accordingly, pursuant to Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Sections 22 of the National Audit Act 2008, the Auditor General instituted a special audit to verify the transactions between UETCL and M/s Isolux to ascertain outstanding amounts due to M/s Isolux under the contract between UETCL and", "page": 298, "level": 4}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "the substation works contracted to M/s Isolux was assessed to be at 80.8%", "metadata": {"headings": [{"headings_0": {"content": "the substation works contracted to M/s Isolux was assessed to be at 80.8%", "page": 298, "level": 2}}, {"headings_1": {"content": "a)", "page": 298, "level": 5}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "completion.", "metadata": {"headings": [{"headings_0": {"content": "the substation works contracted to M/s Isolux was assessed to be at 80.8%", "page": 298, "level": 2}}, {"headings_1": {"content": "a)", "page": 298, "level": 5}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 298, "level": 5}}, {"headings_1": {"content": "the substation works contracted to M/s Isolux was assessed to be at 80.8%", "page": 298, "level": 2}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "At the time of contract termination, M/s Isolux had three (3) unpaid Invoices (due from UETCL) with certified amounts of UGX.1,256,486,468 and USD.510,237,", "metadata": {"headings": [{"headings_0": {"content": "At the time of contract termination, M/s Isolux had three (3) unpaid Invoices (due from UETCL) with certified amounts of UGX.1,256,486,468 and USD.510,237,", "page": 298, "level": 4}}, {"headings_1": {"content": "b)", "page": 298, "level": 5}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "whose net payments after deduction of retention and advance payment recovery, were UGX.879,540,528 and USD.357,166 respectively.", "metadata": {"headings": [{"headings_0": {"content": "At the time of contract termination, M/s Isolux had three (3) unpaid Invoices (due from UETCL) with certified amounts of UGX.1,256,486,468 and USD.510,237,", "page": 298, "level": 4}}, {"headings_1": {"content": "b)", "page": 298, "level": 5}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 298, "level": 5}}, {"headings_1": {"content": "At the time of contract termination, M/s Isolux had three (3) unpaid Invoices (due from UETCL) with certified amounts of UGX.1,256,486,468 and USD.510,237,", "page": 298, "level": 4}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "By the time of the main contract termination, M/s Steam had outstanding payments due from M/s Isolux of USD.528,600. Through a court ruling, awards/", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 298, "level": 5}}, {"headings_1": {"content": "At the time of contract termination, M/s Isolux had three (3) unpaid Invoices (due from UETCL) with certified amounts of UGX.1,256,486,468 and USD.510,237,", "page": 298, "level": 4}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "remedies of UGX.90,777,740 and USD.3,504,200 carrying varying interest were awarded. By June 2022, this amount had risen to USD.3,680,537 and UGX.90,777,740.", "metadata": {"headings": [{"headings_0": {"content": "remedies of UGX.90,777,740 and USD.3,504,200 carrying varying interest were awarded. By June 2022, this amount had risen to USD.3,680,537 and UGX.90,777,740.", "page": 298, "level": 4}}, {"headings_1": {"content": "c)", "page": 298, "level": 5}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "5.3.3 Special audit on the Verification of Assets and Liabilities of Mountains of the Moon University", "metadata": {"headings": [{"headings_0": {"content": "5.3.3 Special audit on the Verification of Assets and Liabilities of Mountains of the Moon University", "page": 298, "level": 5}}, {"headings_1": {"content": "remedies of UGX.90,777,740 and USD.3,504,200 carrying varying interest were awarded. By June 2022, this amount had risen to USD.3,680,537 and UGX.90,777,740.", "page": 298, "level": 4}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In a letter referenced; ADM/48/237/01, dated 10th March 2021, the Permanent Secretary", "metadata": {"headings": [{"headings_0": {"content": "5.3.3 Special audit on the Verification of Assets and Liabilities of Mountains of the Moon University", "page": 298, "level": 5}}, {"headings_1": {"content": "remedies of UGX.90,777,740 and USD.3,504,200 carrying varying interest were awarded. By June 2022, this amount had risen to USD.3,680,537 and UGX.90,777,740.", "page": 298, "level": 4}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(P/S), Ministry of Education and Sports, indicated that the Ministry was in the final stages", "metadata": {"headings": [{"headings_0": {"content": "(P/S), Ministry of Education and Sports, indicated that the Ministry was in the final stages", "page": 298, "level": 2}}, {"headings_1": {"content": "5.3.3 Special audit on the Verification of Assets and Liabilities of Mountains of the Moon University", "page": 298, "level": 5}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "298", "metadata": {"headings": [{"headings_0": {"content": "(P/S), Ministry of Education and Sports, indicated that the Ministry was in the final stages", "page": 298, "level": 2}}, {"headings_1": {"content": "5.3.3 Special audit on the Verification of Assets and Liabilities of Mountains of the Moon University", "page": 298, "level": 5}}], "page": 298, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of taking over Mountains of the Moon University Limited, and establish a public university in accordance with the Presidential Directive Ref; PO/9 of 8th January 2018. In the same letter, the President requested the Auditor General to audit the University debt (Liabilities).", "metadata": {"headings": [{"headings_0": {"content": "of taking over Mountains of the Moon University Limited, and establish a public university in accordance with the Presidential Directive Ref; PO/9 of 8th January 2018. In the same letter, the President requested the Auditor General to audit the University debt (Liabilities).", "page": 299, "level": 4}}, {"headings_1": {"content": "(P/S), Ministry of Education and Sports, indicated that the Ministry was in the final stages", "page": 298, "level": 2}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Accordingly, the P/S requested the Auditor General to carry out a verification of the assets and liabilities of the Mountains of the Moon University Limited to facilitate the process of dissolving the company and pave way for the establishment of the Mountains of the Moon University (MMU) as a Public University. Below are the summarized findings;", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, the P/S requested the Auditor General to carry out a verification of the assets and liabilities of the Mountains of the Moon University Limited to facilitate the process of dissolving the company and pave way for the establishment of the Mountains of the Moon University (MMU) as a Public University. Below are the summarized findings;", "page": 299, "level": 4}}, {"headings_1": {"content": "of taking over Mountains of the Moon University Limited, and establish a public university in accordance with the Presidential Directive Ref; PO/9 of 8th January 2018. In the same letter, the President requested the Auditor General to audit the University debt (Liabilities).", "page": 299, "level": 4}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 299, "level": 5}}, {"headings_1": {"content": "Accordingly, the P/S requested the Auditor General to carry out a verification of the assets and liabilities of the Mountains of the Moon University Limited to facilitate the process of dissolving the company and pave way for the establishment of the Mountains of the Moon University (MMU) as a Public University. Below are the summarized findings;", "page": 299, "level": 4}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Mountains of the Moon University was a \u201cNot \u2013 for- profit\u201d Community University established under the Universities and other Tertiary Institutions Act (UOTIA),", "metadata": {"headings": [{"headings_0": {"content": "Mountains of the Moon University was a \u201cNot \u2013 for- profit\u201d Community University established under the Universities and other Tertiary Institutions Act (UOTIA),", "page": 299, "level": 4}}, {"headings_1": {"content": "a)", "page": 299, "level": 5}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "2001, incorporated as a company limited by guarantee and licensed to operate by the National Council for Higher Education (NCHE) on the 29th March 2005.", "metadata": {"headings": [{"headings_0": {"content": "Mountains of the Moon University was a \u201cNot \u2013 for- profit\u201d Community University established under the Universities and other Tertiary Institutions Act (UOTIA),", "page": 299, "level": 4}}, {"headings_1": {"content": "a)", "page": 299, "level": 5}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 299, "level": 5}}, {"headings_1": {"content": "Mountains of the Moon University was a \u201cNot \u2013 for- profit\u201d Community University established under the Universities and other Tertiary Institutions Act (UOTIA),", "page": 299, "level": 4}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Chancellor of the University requested His Excellency the President of the", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 299, "level": 5}}, {"headings_1": {"content": "Mountains of the Moon University was a \u201cNot \u2013 for- profit\u201d Community University established under the Universities and other Tertiary Institutions Act (UOTIA),", "page": 299, "level": 4}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Republic of Uganda to allow the Government of Uganda (GOU) take over the MMU and transform it into a public university. In response to the letter by the Chancellor, His Excellence the President on 8th January 2018, in a letter of reference PO/9,", "metadata": {"headings": [{"headings_0": {"content": "Republic of Uganda to allow the Government of Uganda (GOU) take over the MMU and transform it into a public university. In response to the letter by the Chancellor, His Excellence the President on 8th January 2018, in a letter of reference PO/9,", "page": 299, "level": 4}}, {"headings_1": {"content": "b)", "page": 299, "level": 5}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "directed that the GOU through the MoES should take over the University. \nc) The University had a total liability of UGX.3,599,404,856 out of which UGX.3,450,599,156 was verified and passed for payment.", "metadata": {"headings": [{"headings_0": {"content": "Republic of Uganda to allow the Government of Uganda (GOU) take over the MMU and transform it into a public university. In response to the letter by the Chancellor, His Excellence the President on 8th January 2018, in a letter of reference PO/9,", "page": 299, "level": 4}}, {"headings_1": {"content": "b)", "page": 299, "level": 5}}, [{"headings_0": {"content": "Republic of Uganda to allow the Government of Uganda (GOU) take over the MMU and transform it into a public university. In response to the letter by the Chancellor, His Excellence the President on 8th January 2018, in a letter of reference PO/9,", "page": 299, "level": 4}}, {"headings_1": {"content": "b)", "page": 299, "level": 5}}]], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 299, "level": 5}}, {"headings_1": {"content": "Republic of Uganda to allow the Government of Uganda (GOU) take over the MMU and transform it into a public university. In response to the letter by the Chancellor, His Excellence the President on 8th January 2018, in a letter of reference PO/9,", "page": 299, "level": 4}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The University had assets valued at UGX.12,811,251,731, out of which assets worth UGX.6,179,679,338 were purchased from the capital component of the", "metadata": {"headings": [{"headings_0": {"content": "The University had assets valued at UGX.12,811,251,731, out of which assets worth UGX.6,179,679,338 were purchased from the capital component of the", "page": 299, "level": 4}}, {"headings_1": {"content": "d)", "page": 299, "level": 5}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Transition Task Force (TTF) budget. However, Land and buildings need to be independently revalued to obtain the current market values.", "metadata": {"headings": [{"headings_0": {"content": "The University had assets valued at UGX.12,811,251,731, out of which assets worth UGX.6,179,679,338 were purchased from the capital component of the", "page": 299, "level": 4}}, {"headings_1": {"content": "d)", "page": 299, "level": 5}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5.3.4 Special Audit Report on Eight Grid Extension Projects Implemented by Rural Electrification Agency Under Ministry of Energy and Mineral Development.", "metadata": {"headings": [{"headings_0": {"content": "5.3.4 Special Audit Report on Eight Grid Extension Projects Implemented by Rural Electrification Agency Under Ministry of Energy and Mineral Development.", "page": 299, "level": 5}}, {"headings_1": {"content": "The University had assets valued at UGX.12,811,251,731, out of which assets worth UGX.6,179,679,338 were purchased from the capital component of the", "page": 299, "level": 4}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In a letter referenced CID/C40/207/PAC dated 14th April 2020, the Assistant Inspector", "metadata": {"headings": [{"headings_0": {"content": "5.3.4 Special Audit Report on Eight Grid Extension Projects Implemented by Rural Electrification Agency Under Ministry of Energy and Mineral Development.", "page": 299, "level": 5}}, {"headings_1": {"content": "The University had assets valued at UGX.12,811,251,731, out of which assets worth UGX.6,179,679,338 were purchased from the capital component of the", "page": 299, "level": 4}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "General of Police, the Director Criminal Investigation requested me to conduct a Value for Money special audit on projects implemented by the Rural electrification Agency (REA), to", "metadata": {"headings": [{"headings_0": {"content": "General of Police, the Director Criminal Investigation requested me to conduct a Value for Money special audit on projects implemented by the Rural electrification Agency (REA), to", "page": 299, "level": 4}}, {"headings_1": {"content": "5.3.4 Special Audit Report on Eight Grid Extension Projects Implemented by Rural Electrification Agency Under Ministry of Energy and Mineral Development.", "page": 299, "level": 5}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "support their investigations of the rural electrification projects were namely; i) Masindi-", "metadata": {"headings": [{"headings_0": {"content": "General of Police, the Director Criminal Investigation requested me to conduct a Value for Money special audit on projects implemented by the Rural electrification Agency (REA), to", "page": 299, "level": 4}}, {"headings_1": {"content": "5.3.4 Special Audit Report on Eight Grid Extension Projects Implemented by Rural Electrification Agency Under Ministry of Energy and Mineral Development.", "page": 299, "level": 5}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Waki-Buliisa, ii) Kitgum-Palabek-Padibe-Lokung, iii) Ibanda-Kazo-Rushere, iv) Opuyo- Moroto, v) Kabale-Kisoro, vi) Soroti-Katakwi-Moroto, vii) Gulu-Acholibur, and viii) Nkonge-", "metadata": {"headings": [{"headings_0": {"content": "Waki-Buliisa, ii) Kitgum-Palabek-Padibe-Lokung, iii) Ibanda-Kazo-Rushere, iv) Opuyo- Moroto, v) Kabale-Kisoro, vi) Soroti-Katakwi-Moroto, vii) Gulu-Acholibur, and viii) Nkonge-", "page": 299, "level": 4}}, {"headings_1": {"content": "General of Police, the Director Criminal Investigation requested me to conduct a Value for Money special audit on projects implemented by the Rural electrification Agency (REA), to", "page": 299, "level": 4}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Kashozi. Below are my summarized findings;", "metadata": {"headings": [{"headings_0": {"content": "Waki-Buliisa, ii) Kitgum-Palabek-Padibe-Lokung, iii) Ibanda-Kazo-Rushere, iv) Opuyo- Moroto, v) Kabale-Kisoro, vi) Soroti-Katakwi-Moroto, vii) Gulu-Acholibur, and viii) Nkonge-", "page": 299, "level": 4}}, {"headings_1": {"content": "General of Police, the Director Criminal Investigation requested me to conduct a Value for Money special audit on projects implemented by the Rural electrification Agency (REA), to", "page": 299, "level": 4}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 299, "level": 5}}, {"headings_1": {"content": "Waki-Buliisa, ii) Kitgum-Palabek-Padibe-Lokung, iii) Ibanda-Kazo-Rushere, iv) Opuyo- Moroto, v) Kabale-Kisoro, vi) Soroti-Katakwi-Moroto, vii) Gulu-Acholibur, and viii) Nkonge-", "page": 299, "level": 4}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Out of the commissioned lines, under the audit, UMEME obtained O&M rights for about 25% and which were largely township lines. UEDCL obtained about 60% of the O&M rights while the other operators were allocated 15%. I however did not get evidence of any deliberate O&M policies or practices largely on the preventative", "metadata": {"headings": [{"headings_0": {"content": "Out of the commissioned lines, under the audit, UMEME obtained O&M rights for about 25% and which were largely township lines. UEDCL obtained about 60% of the O&M rights while the other operators were allocated 15%. I however did not get evidence of any deliberate O&M policies or practices largely on the preventative", "page": 299, "level": 4}}, {"headings_1": {"content": "a)", "page": 299, "level": 5}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "maintenance.", "metadata": {"headings": [{"headings_0": {"content": "Out of the commissioned lines, under the audit, UMEME obtained O&M rights for about 25% and which were largely township lines. UEDCL obtained about 60% of the O&M rights while the other operators were allocated 15%. I however did not get evidence of any deliberate O&M policies or practices largely on the preventative", "page": 299, "level": 4}}, {"headings_1": {"content": "a)", "page": 299, "level": 5}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 299, "level": 5}}, {"headings_1": {"content": "Out of the commissioned lines, under the audit, UMEME obtained O&M rights for about 25% and which were largely township lines. UEDCL obtained about 60% of the O&M rights while the other operators were allocated 15%. I however did not get evidence of any deliberate O&M policies or practices largely on the preventative", "page": 299, "level": 4}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Contracts which were awarded before 2013 did not mandate contractors to implement explicitly the Environmental and Social management plan as approved", "metadata": {"headings": [{"headings_0": {"content": "Contracts which were awarded before 2013 did not mandate contractors to implement explicitly the Environmental and Social management plan as approved", "page": 299, "level": 4}}, {"headings_1": {"content": "b)", "page": 299, "level": 5}}], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "by NEMA and other Lead Agencies. \n299", "metadata": {"headings": [{"headings_0": {"content": "Contracts which were awarded before 2013 did not mandate contractors to implement explicitly the Environmental and Social management plan as approved", "page": 299, "level": 4}}, {"headings_1": {"content": "b)", "page": 299, "level": 5}}, [{"headings_0": {"content": "Contracts which were awarded before 2013 did not mandate contractors to implement explicitly the Environmental and Social management plan as approved", "page": 299, "level": 4}}, {"headings_1": {"content": "b)", "page": 299, "level": 5}}]], "page": 299, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 300, "level": 5}}, {"headings_1": {"content": "Contracts which were awarded before 2013 did not mandate contractors to implement explicitly the Environmental and Social management plan as approved", "page": 299, "level": 4}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There are several occupation and safety hazards noted during implementation of the GRID power projects. 33kV power lines were constructed to span across roofs", "metadata": {"headings": [{"headings_0": {"content": "There are several occupation and safety hazards noted during implementation of the GRID power projects. 33kV power lines were constructed to span across roofs", "page": 300, "level": 4}}, {"headings_1": {"content": "c)", "page": 300, "level": 5}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of residential houses in Ibanda-Kazo-Rushere power scheme.", "metadata": {"headings": [{"headings_0": {"content": "There are several occupation and safety hazards noted during implementation of the GRID power projects. 33kV power lines were constructed to span across roofs", "page": 300, "level": 4}}, {"headings_1": {"content": "c)", "page": 300, "level": 5}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 300, "level": 5}}, {"headings_1": {"content": "There are several occupation and safety hazards noted during implementation of the GRID power projects. 33kV power lines were constructed to span across roofs", "page": 300, "level": 4}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Voltage drops were witnessed during field inspections for all extensions beyond", "metadata": {"headings": [{"headings_0": {"content": "Voltage drops were witnessed during field inspections for all extensions beyond", "page": 300, "level": 2}}, {"headings_1": {"content": "d)", "page": 300, "level": 5}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "100km that did not originate from the substation.", "metadata": {"headings": [{"headings_0": {"content": "Voltage drops were witnessed during field inspections for all extensions beyond", "page": 300, "level": 2}}, {"headings_1": {"content": "d)", "page": 300, "level": 5}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 300, "level": 5}}, {"headings_1": {"content": "Voltage drops were witnessed during field inspections for all extensions beyond", "page": 300, "level": 2}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Poles supplied on projects were lasting for about 10 years at best with some even", "metadata": {"headings": [{"headings_0": {"content": "Poles supplied on projects were lasting for about 10 years at best with some even", "page": 300, "level": 2}}, {"headings_1": {"content": "e)", "page": 300, "level": 5}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "failing in less than 5 years, instead of the normal 20 years.", "metadata": {"headings": [{"headings_0": {"content": "Poles supplied on projects were lasting for about 10 years at best with some even", "page": 300, "level": 2}}, {"headings_1": {"content": "e)", "page": 300, "level": 5}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 300, "level": 5}}, {"headings_1": {"content": "Poles supplied on projects were lasting for about 10 years at best with some even", "page": 300, "level": 2}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Most power lines were implemented without feasibility studies, the gaps noted in conducted feasibility studies include poor economic valuation of results, unsound use of a single conversion factor of 1.4 for a unit price of power, lack of clear procedures for estimating the number of power connections.", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 300, "level": 5}}, {"headings_1": {"content": "Poles supplied on projects were lasting for about 10 years at best with some even", "page": 300, "level": 2}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5.3.5 Special Audit on the Construction of Selected Courts under the Judiciary", "metadata": {"headings": [{"headings_0": {"content": "5.3.5 Special Audit on the Construction of Selected Courts under the Judiciary", "page": 300, "level": 5}}, {"headings_1": {"content": "f)", "page": 300, "level": 5}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I received letters ref CJ/E.6/20 dated 23rd October 2020 and ref; ADM.236/069/01, dated 9 February, 2022, from the Hon. Chief Justice and Secretary to the Judiciary respectively,", "metadata": {"headings": [{"headings_0": {"content": "I received letters ref CJ/E.6/20 dated 23rd October 2020 and ref; ADM.236/069/01, dated 9 February, 2022, from the Hon. Chief Justice and Secretary to the Judiciary respectively,", "page": 300, "level": 4}}, {"headings_1": {"content": "5.3.5 Special Audit on the Construction of Selected Courts under the Judiciary", "page": 300, "level": 5}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "requesting me to undertake a special forensic audit of the constructed judiciary courts.", "metadata": {"headings": [{"headings_0": {"content": "I received letters ref CJ/E.6/20 dated 23rd October 2020 and ref; ADM.236/069/01, dated 9 February, 2022, from the Hon. Chief Justice and Secretary to the Judiciary respectively,", "page": 300, "level": 4}}, {"headings_1": {"content": "5.3.5 Special Audit on the Construction of Selected Courts under the Judiciary", "page": 300, "level": 5}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "In his communication, the Hon. Chief Justice indicated that he had been receiving", "metadata": {"headings": [{"headings_0": {"content": "In his communication, the Hon. Chief Justice indicated that he had been receiving", "page": 300, "level": 2}}, {"headings_1": {"content": "I received letters ref CJ/E.6/20 dated 23rd October 2020 and ref; ADM.236/069/01, dated 9 February, 2022, from the Hon. Chief Justice and Secretary to the Judiciary respectively,", "page": 300, "level": 4}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "information that many of the courts constructed over a period of close to 10 years had developed a lot of defects arising from use of substandard construction materials, poor", "metadata": {"headings": [{"headings_0": {"content": "In his communication, the Hon. Chief Justice indicated that he had been receiving", "page": 300, "level": 2}}, {"headings_1": {"content": "I received letters ref CJ/E.6/20 dated 23rd October 2020 and ref; ADM.236/069/01, dated 9 February, 2022, from the Hon. Chief Justice and Secretary to the Judiciary respectively,", "page": 300, "level": 4}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "workmanship, design deficiencies, inadequate facilities and delays in construction. He further stressed that this information had been corroborated by findings of the Principal", "metadata": {"headings": [{"headings_0": {"content": "workmanship, design deficiencies, inadequate facilities and delays in construction. He further stressed that this information had been corroborated by findings of the Principal", "page": 300, "level": 4}}, {"headings_1": {"content": "In his communication, the Hon. Chief Justice indicated that he had been receiving", "page": 300, "level": 2}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Judge who had been on a countrywide inspection tour and thus his request for a special audit.", "metadata": {"headings": [{"headings_0": {"content": "workmanship, design deficiencies, inadequate facilities and delays in construction. He further stressed that this information had been corroborated by findings of the Principal", "page": 300, "level": 4}}, {"headings_1": {"content": "In his communication, the Hon. Chief Justice indicated that he had been receiving", "page": 300, "level": 2}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Accordingly, I undertook the special audit on the constructed courts. My findings are", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I undertook the special audit on the constructed courts. My findings are", "page": 300, "level": 2}}, {"headings_1": {"content": "workmanship, design deficiencies, inadequate facilities and delays in construction. He further stressed that this information had been corroborated by findings of the Principal", "page": 300, "level": 4}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "summarized below.", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I undertook the special audit on the constructed courts. My findings are", "page": 300, "level": 2}}, {"headings_1": {"content": "workmanship, design deficiencies, inadequate facilities and delays in construction. He further stressed that this information had been corroborated by findings of the Principal", "page": 300, "level": 4}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 300, "level": 5}}, {"headings_1": {"content": "Accordingly, I undertook the special audit on the constructed courts. My findings are", "page": 300, "level": 2}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Bills of quantities for several courts constructed were not availed for verification.", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 300, "level": 5}}, {"headings_1": {"content": "Accordingly, I undertook the special audit on the constructed courts. My findings are", "page": 300, "level": 2}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Non-conformance of executed works to the required specifications is indicative of", "metadata": {"headings": [{"headings_0": {"content": "Non-conformance of executed works to the required specifications is indicative of", "page": 300, "level": 2}}, {"headings_1": {"content": "(i)", "page": 300, "level": 5}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "gaps during supervision and can negatively affect the functionality, performance and durability of the affected work items.", "metadata": {"headings": [{"headings_0": {"content": "Non-conformance of executed works to the required specifications is indicative of", "page": 300, "level": 2}}, {"headings_1": {"content": "(i)", "page": 300, "level": 5}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 300, "level": 5}}, {"headings_1": {"content": "Non-conformance of executed works to the required specifications is indicative of", "page": 300, "level": 2}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The tested sampled concrete elements for the two (2) courts of Kibuku, and Lamwo all failed to meet the minimum required compressive strength.", "metadata": {"headings": [{"headings_0": {"content": "The tested sampled concrete elements for the two (2) courts of Kibuku, and Lamwo all failed to meet the minimum required compressive strength.", "page": 300, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 300, "level": 5}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 300, "level": 5}}, {"headings_1": {"content": "The tested sampled concrete elements for the two (2) courts of Kibuku, and Lamwo all failed to meet the minimum required compressive strength.", "page": 300, "level": 4}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I was not availed with the concrete compressive strength requirements for the", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 300, "level": 5}}, {"headings_1": {"content": "The tested sampled concrete elements for the two (2) courts of Kibuku, and Lamwo all failed to meet the minimum required compressive strength.", "page": 300, "level": 4}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "twelve (12) courts of Kasese, Adjumani, Sironko, Soroti, Busia, Bushenyi, Yumbe, Moyo, Nakapiripirit, Koboko, Amuru and Kapchorwa. Consequently, I could not", "metadata": {"headings": [{"headings_0": {"content": "twelve (12) courts of Kasese, Adjumani, Sironko, Soroti, Busia, Bushenyi, Yumbe, Moyo, Nakapiripirit, Koboko, Amuru and Kapchorwa. Consequently, I could not", "page": 300, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 300, "level": 5}}], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "ascertain whether the values obtained met the specified requirements. \n(iv) There were delays ranging from 1.4 to 48 months in the completion of the construction of twelve (12) of the courts. \n300", "metadata": {"headings": [{"headings_0": {"content": "twelve (12) courts of Kasese, Adjumani, Sironko, Soroti, Busia, Bushenyi, Yumbe, Moyo, Nakapiripirit, Koboko, Amuru and Kapchorwa. Consequently, I could not", "page": 300, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 300, "level": 5}}, [{"headings_0": {"content": "twelve (12) courts of Kasese, Adjumani, Sironko, Soroti, Busia, Bushenyi, Yumbe, Moyo, Nakapiripirit, Koboko, Amuru and Kapchorwa. Consequently, I could not", "page": 300, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 300, "level": 5}}], [{"headings_0": {"content": "twelve (12) courts of Kasese, Adjumani, Sironko, Soroti, Busia, Bushenyi, Yumbe, Moyo, Nakapiripirit, Koboko, Amuru and Kapchorwa. Consequently, I could not", "page": 300, "level": 4}}, {"headings_1": {"content": "(iii)", "page": 300, "level": 5}}]], "page": 300, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(v)", "metadata": {"headings": [{"headings_0": {"content": "(v)", "page": 301, "level": 5}}, {"headings_1": {"content": "twelve (12) courts of Kasese, Adjumani, Sironko, Soroti, Busia, Bushenyi, Yumbe, Moyo, Nakapiripirit, Koboko, Amuru and Kapchorwa. Consequently, I could not", "page": 300, "level": 4}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Several defects were observed during inspection of the courts, such as cracks in", "metadata": {"headings": [{"headings_0": {"content": "Several defects were observed during inspection of the courts, such as cracks in", "page": 301, "level": 2}}, {"headings_1": {"content": "(v)", "page": 301, "level": 5}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the walls and ceilings, broken floor and loose electrical fittings and inadequate ventilation.", "metadata": {"headings": [{"headings_0": {"content": "Several defects were observed during inspection of the courts, such as cracks in", "page": 301, "level": 2}}, {"headings_1": {"content": "(v)", "page": 301, "level": 5}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vi)", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 301, "level": 5}}, {"headings_1": {"content": "Several defects were observed during inspection of the courts, such as cracks in", "page": 301, "level": 2}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Some courts constructed did not meet user requirements, such as smaller room than required in Moyo and Yumbe.", "metadata": {"headings": [{"headings_0": {"content": "(vi)", "page": 301, "level": 5}}, {"headings_1": {"content": "Several defects were observed during inspection of the courts, such as cracks in", "page": 301, "level": 2}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(vii) Payments supporting payments for contractors\u2019 certificates were not availed at", "metadata": {"headings": [{"headings_0": {"content": "(vii) Payments supporting payments for contractors\u2019 certificates were not availed at", "page": 301, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 301, "level": 5}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "several courts. \n(viii) For ten (10) courts where payment certificates were availed there were inconsistencies resulting in overpayments totalling to UGX.77,084,392.3.", "metadata": {"headings": [{"headings_0": {"content": "(vii) Payments supporting payments for contractors\u2019 certificates were not availed at", "page": 301, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 301, "level": 5}}, [{"headings_0": {"content": "(vii) Payments supporting payments for contractors\u2019 certificates were not availed at", "page": 301, "level": 2}}, {"headings_1": {"content": "(vi)", "page": 301, "level": 5}}]], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5.3.6 Special Audit Report on Alleged Mismanagement of Funds for Kanara Water Supply Project in Kitagwenda District (Phase II &III) and Kikazi-Ntara Road", "metadata": {"headings": [{"headings_0": {"content": "5.3.6 Special Audit Report on Alleged Mismanagement of Funds for Kanara Water Supply Project in Kitagwenda District (Phase II &III) and Kikazi-Ntara Road", "page": 301, "level": 5}}, {"headings_1": {"content": "(vii) Payments supporting payments for contractors\u2019 certificates were not availed at", "page": 301, "level": 2}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "On 30th August 2021, I received a letter ref GEF/ACU/090/2021 and GEF/ACU/095/2021", "metadata": {"headings": [{"headings_0": {"content": "5.3.6 Special Audit Report on Alleged Mismanagement of Funds for Kanara Water Supply Project in Kitagwenda District (Phase II &III) and Kikazi-Ntara Road", "page": 301, "level": 5}}, {"headings_1": {"content": "(vii) Payments supporting payments for contractors\u2019 certificates were not availed at", "page": 301, "level": 2}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "from the Directorate of Criminal Investigations (DCI) requesting for a forensic and value", "metadata": {"headings": [{"headings_0": {"content": "from the Directorate of Criminal Investigations (DCI) requesting for a forensic and value", "page": 301, "level": 2}}, {"headings_1": {"content": "5.3.6 Special Audit Report on Alleged Mismanagement of Funds for Kanara Water Supply Project in Kitagwenda District (Phase II &III) and Kikazi-Ntara Road", "page": 301, "level": 5}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for money audit to be undertaken regarding the alleged corruption and embezzlement of", "metadata": {"headings": [{"headings_0": {"content": "from the Directorate of Criminal Investigations (DCI) requesting for a forensic and value", "page": 301, "level": 2}}, {"headings_1": {"content": "5.3.6 Special Audit Report on Alleged Mismanagement of Funds for Kanara Water Supply Project in Kitagwenda District (Phase II &III) and Kikazi-Ntara Road", "page": 301, "level": 5}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "funds in Kitagwenda District Local Government. The allegations submitted by the Directorate of Criminal Investigations included; mismanagement of funds meant for", "metadata": {"headings": [{"headings_0": {"content": "funds in Kitagwenda District Local Government. The allegations submitted by the Directorate of Criminal Investigations included; mismanagement of funds meant for", "page": 301, "level": 4}}, {"headings_1": {"content": "from the Directorate of Criminal Investigations (DCI) requesting for a forensic and value", "page": 301, "level": 2}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "works, water and sanitation, education, statutory bodies, health and town council roads for the 1st to 3rd quarters of the financial year 2020/21.", "metadata": {"headings": [{"headings_0": {"content": "funds in Kitagwenda District Local Government. The allegations submitted by the Directorate of Criminal Investigations included; mismanagement of funds meant for", "page": 301, "level": 4}}, {"headings_1": {"content": "from the Directorate of Criminal Investigations (DCI) requesting for a forensic and value", "page": 301, "level": 2}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Similarly, on 17th August 2021, I received a letter from the Executive Director of the", "metadata": {"headings": [{"headings_0": {"content": "Similarly, on 17th August 2021, I received a letter from the Executive Director of the", "page": 301, "level": 2}}, {"headings_1": {"content": "funds in Kitagwenda District Local Government. The allegations submitted by the Directorate of Criminal Investigations included; mismanagement of funds meant for", "page": 301, "level": 4}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Rwenzori Anti-Corruption Coalition (RAC) requesting me to conduct a forensic audit to verify the veracity of the allegations received by the Coalition regarding embezzlement and financial mismanagement of public resources by some technical staff of Kitagwenda", "metadata": {"headings": [{"headings_0": {"content": "Similarly, on 17th August 2021, I received a letter from the Executive Director of the", "page": 301, "level": 2}}, {"headings_1": {"content": "funds in Kitagwenda District Local Government. The allegations submitted by the Directorate of Criminal Investigations included; mismanagement of funds meant for", "page": 301, "level": 4}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "District Local Government. I conducted a special audit and a summary of my findings is", "metadata": {"headings": [{"headings_0": {"content": "District Local Government. I conducted a special audit and a summary of my findings is", "page": 301, "level": 2}}, {"headings_1": {"content": "Similarly, on 17th August 2021, I received a letter from the Executive Director of the", "page": 301, "level": 2}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "below.", "metadata": {"headings": [{"headings_0": {"content": "District Local Government. I conducted a special audit and a summary of my findings is", "page": 301, "level": 2}}, {"headings_1": {"content": "Similarly, on 17th August 2021, I received a letter from the Executive Director of the", "page": 301, "level": 2}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 301, "level": 5}}, {"headings_1": {"content": "District Local Government. I conducted a special audit and a summary of my findings is", "page": 301, "level": 2}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The construction of Kikazi Street and Ntara Circular road was conceptualized and approved under the Uganda Road Fund (URF) Board special project for the", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 301, "level": 5}}, {"headings_1": {"content": "District Local Government. I conducted a special audit and a summary of my findings is", "page": 301, "level": 2}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "extended periodic maintenance/tarmacking of 1.0km in March 2020 but was not included in the district procurement plan for the FY 2020/21.", "metadata": {"headings": [{"headings_0": {"content": "extended periodic maintenance/tarmacking of 1.0km in March 2020 but was not included in the district procurement plan for the FY 2020/21.", "page": 301, "level": 4}}, {"headings_1": {"content": "a)", "page": 301, "level": 5}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 301, "level": 5}}, {"headings_1": {"content": "extended periodic maintenance/tarmacking of 1.0km in March 2020 but was not included in the district procurement plan for the FY 2020/21.", "page": 301, "level": 4}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The design report prepared by M/s Rock and Dirt Solutions, the design consultant for the construction of Kikazi Street and Ntara Circular road, was questionable as", "metadata": {"headings": [{"headings_0": {"content": "The design report prepared by M/s Rock and Dirt Solutions, the design consultant for the construction of Kikazi Street and Ntara Circular road, was questionable as", "page": 301, "level": 4}}, {"headings_1": {"content": "b)", "page": 301, "level": 5}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "it omitted a number of expected items such as; topographical surveys, hydrological investigations, material investigations, works implementation schedule, etc.", "metadata": {"headings": [{"headings_0": {"content": "The design report prepared by M/s Rock and Dirt Solutions, the design consultant for the construction of Kikazi Street and Ntara Circular road, was questionable as", "page": 301, "level": 4}}, {"headings_1": {"content": "b)", "page": 301, "level": 5}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 301, "level": 5}}, {"headings_1": {"content": "The design report prepared by M/s Rock and Dirt Solutions, the design consultant for the construction of Kikazi Street and Ntara Circular road, was questionable as", "page": 301, "level": 4}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The planned quantities for the construction materials such as bitumen, chippings, stone dust had been inflated to a tune of UGX.66,060,000.", "metadata": {"headings": [{"headings_0": {"content": "The planned quantities for the construction materials such as bitumen, chippings, stone dust had been inflated to a tune of UGX.66,060,000.", "page": 301, "level": 4}}, {"headings_1": {"content": "c)", "page": 301, "level": 5}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 301, "level": 5}}, {"headings_1": {"content": "The planned quantities for the construction materials such as bitumen, chippings, stone dust had been inflated to a tune of UGX.66,060,000.", "page": 301, "level": 4}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Materials worth UGX.98,600,000 consisting of 20/14mm chippings, 14/10mm", "metadata": {"headings": [{"headings_0": {"content": "Materials worth UGX.98,600,000 consisting of 20/14mm chippings, 14/10mm", "page": 301, "level": 2}}, {"headings_1": {"content": "d)", "page": 301, "level": 5}}], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "chippings, and culverts were purchased by the District Engineer based on an unapproved design. \n301", "metadata": {"headings": [{"headings_0": {"content": "Materials worth UGX.98,600,000 consisting of 20/14mm chippings, 14/10mm", "page": 301, "level": 2}}, {"headings_1": {"content": "d)", "page": 301, "level": 5}}, [{"headings_0": {"content": "Materials worth UGX.98,600,000 consisting of 20/14mm chippings, 14/10mm", "page": 301, "level": 2}}, {"headings_1": {"content": "d)", "page": 301, "level": 5}}]], "page": 301, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 302, "level": 5}}, {"headings_1": {"content": "Materials worth UGX.98,600,000 consisting of 20/14mm chippings, 14/10mm", "page": 301, "level": 2}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Whereas both phase II and phase III contracts for Kanara water supply scheme", "metadata": {"headings": [{"headings_0": {"content": "Whereas both phase II and phase III contracts for Kanara water supply scheme", "page": 302, "level": 2}}, {"headings_1": {"content": "e)", "page": 302, "level": 5}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "were admeasurement contracts, there was no evidence of measurement of works", "metadata": {"headings": [{"headings_0": {"content": "Whereas both phase II and phase III contracts for Kanara water supply scheme", "page": 302, "level": 2}}, {"headings_1": {"content": "e)", "page": 302, "level": 5}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "as no measurement sheets were availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are", "metadata": {"headings": [{"headings_0": {"content": "as no measurement sheets were availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are", "page": 302, "level": 4}}, {"headings_1": {"content": "Whereas both phase II and phase III contracts for Kanara water supply scheme", "page": 302, "level": 2}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "considered questionable.", "metadata": {"headings": [{"headings_0": {"content": "as no measurement sheets were availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are", "page": 302, "level": 4}}, {"headings_1": {"content": "Whereas both phase II and phase III contracts for Kanara water supply scheme", "page": 302, "level": 2}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 302, "level": 5}}, {"headings_1": {"content": "as no measurement sheets were availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are", "page": 302, "level": 4}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "An irregular payment of UGX.85,050,000 was made for the pumping mains pipeline", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 302, "level": 5}}, {"headings_1": {"content": "as no measurement sheets were availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are", "page": 302, "level": 4}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "that did not meet the specifications while for the phase III works, payment of UGX.7,060,000 for a cable whose cross-sectional area did not meet requirements.", "metadata": {"headings": [{"headings_0": {"content": "that did not meet the specifications while for the phase III works, payment of UGX.7,060,000 for a cable whose cross-sectional area did not meet requirements.", "page": 302, "level": 4}}, {"headings_1": {"content": "f)", "page": 302, "level": 5}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "5.3.7 Forensic Investigation Report into COVID-19 Response Funds in Ministry of", "metadata": {"headings": [{"headings_0": {"content": "5.3.7 Forensic Investigation Report into COVID-19 Response Funds in Ministry of", "page": 302, "level": 5}}, {"headings_1": {"content": "that did not meet the specifications while for the phase III works, payment of UGX.7,060,000 for a cable whose cross-sectional area did not meet requirements.", "page": 302, "level": 4}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Gender, Labour and Social Development (MoGLSD) \nIn a letter dated 3rd September 2021, the Clerk to Parliament wrote to the Rt. Hon. Prime", "metadata": {"headings": [{"headings_0": {"content": "5.3.7 Forensic Investigation Report into COVID-19 Response Funds in Ministry of", "page": 302, "level": 5}}, {"headings_1": {"content": "that did not meet the specifications while for the phase III works, payment of UGX.7,060,000 for a cable whose cross-sectional area did not meet requirements.", "page": 302, "level": 4}}, [{"headings_0": {"content": "5.3.7 Forensic Investigation Report into COVID-19 Response Funds in Ministry of", "page": 302, "level": 5}}, {"headings_1": {"content": "that did not meet the specifications while for the phase III works, payment of UGX.7,060,000 for a cable whose cross-sectional area did not meet requirements.", "page": 302, "level": 4}}]], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Minister/Leader of Government Business, stating the resolutions of Parliament on the report of the Parliamentary task force on the National COVID-19 Response. In line with", "metadata": {"headings": [{"headings_0": {"content": "Minister/Leader of Government Business, stating the resolutions of Parliament on the report of the Parliamentary task force on the National COVID-19 Response. In line with", "page": 302, "level": 4}}, {"headings_1": {"content": "5.3.7 Forensic Investigation Report into COVID-19 Response Funds in Ministry of", "page": 302, "level": 5}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the resolutions of Parliament referred to in the letter, I undertook a Special Audit on the COVID-19 funds provided to MoGLSD. A summary of my findings is below.", "metadata": {"headings": [{"headings_0": {"content": "Minister/Leader of Government Business, stating the resolutions of Parliament on the report of the Parliamentary task force on the National COVID-19 Response. In line with", "page": 302, "level": 4}}, {"headings_1": {"content": "5.3.7 Forensic Investigation Report into COVID-19 Response Funds in Ministry of", "page": 302, "level": 5}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 302, "level": 5}}, {"headings_1": {"content": "Minister/Leader of Government Business, stating the resolutions of Parliament on the report of the Parliamentary task force on the National COVID-19 Response. In line with", "page": 302, "level": 4}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A total of 10,054 beneficiaries were paid without National Identification Numbers", "metadata": {"headings": [{"headings_0": {"content": "A total of 10,054 beneficiaries were paid without National Identification Numbers", "page": 302, "level": 2}}, {"headings_1": {"content": "a)", "page": 302, "level": 5}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "contrary to the SAGE Implementation Guidelines. \nb) A total of UGX.265,178,498 remained outstanding without accountability documents at the time of writing this report.", "metadata": {"headings": [{"headings_0": {"content": "A total of 10,054 beneficiaries were paid without National Identification Numbers", "page": 302, "level": 2}}, {"headings_1": {"content": "a)", "page": 302, "level": 5}}, [{"headings_0": {"content": "A total of 10,054 beneficiaries were paid without National Identification Numbers", "page": 302, "level": 2}}, {"headings_1": {"content": "a)", "page": 302, "level": 5}}]], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5.3.8 Other Special audits on valuations and verifications", "metadata": {"headings": [{"headings_0": {"content": "5.3.8 Other Special audits on valuations and verifications", "page": 302, "level": 5}}, {"headings_1": {"content": "A total of 10,054 beneficiaries were paid without National Identification Numbers", "page": 302, "level": 2}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I conducted 07 special audits on valuation and verification of claims and issued the reports", "metadata": {"headings": [{"headings_0": {"content": "I conducted 07 special audits on valuation and verification of claims and issued the reports", "page": 302, "level": 2}}, {"headings_1": {"content": "5.3.8 Other Special audits on valuations and verifications", "page": 302, "level": 5}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to the respective requesters as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "I conducted 07 special audits on valuation and verification of claims and issued the reports", "page": 302, "level": 2}}, {"headings_1": {"content": "5.3.8 Other Special audits on valuations and verifications", "page": 302, "level": 5}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 58: Showing special audits on valuations and verifications", "metadata": {"headings": [{"headings_0": {"content": "Table 58: Showing special audits on valuations and verifications", "page": 302, "level": 2}}, {"headings_1": {"content": "I conducted 07 special audits on valuation and verification of claims and issued the reports", "page": 302, "level": 2}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Attorney General", "Verification of loss of business by M/S Krone Ltd and Presidential Directive", "Verification of compensation of UGX. 6,020,813,273"], ["**2**", "Attorney General", "Verification of loss of buses and business by M/S SB Coaches Ltd, and Presidential Directive", "Verification of claim of UGX.8,584,231,125"], ["**3**", "Mr. Kajwalire Reuben", "Verification of terminal benefits based on a Court Order", "Recovery of UGX.16,547,027"], ["**4**", "State House Anti-Corruption Unit", "Investigation into alleged embezzlement of funds by the Directors of Nsambya carpentry, joinery, crafts and training agency (NSACARJA)", "Embezzlement of UGX.427,285,000"], ["**5**", "Parliament of Uganda", "Special Audit Report on the Management of Funds Disbursed to National Council of Sports", "UGX.19,614,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Table 58: Showing special audits on valuations and verifications", "page": 302, "level": 2}}, {"headings_1": {"content": "I conducted 07 special audits on valuation and verification of claims and issued the reports", "page": 302, "level": 2}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Requester", "Basis of valuation/verification", "Recommended/ verified amount"], "type": "table"}}, {"content": "302", "metadata": {"headings": [{"headings_0": {"content": "Table 58: Showing special audits on valuations and verifications", "page": 302, "level": 2}}, {"headings_1": {"content": "I conducted 07 special audits on valuation and verification of claims and issued the reports", "page": 302, "level": 2}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**6**", "MoFPED", "Special Audit Report on Eskom (U) Limited (EUL) end of Concession on the Nalubaale- Kiira Hydropower Plant (380mw) Complex as at March 31, 2023", "EUL\u2019s estimated buyout amount is USD 12,701,828"], ["**7**", "MEMD", "Consultancy services for the technical, legal and financial evaluation of Namanve Thermal Power Plant (NTPP)", "The value of the Power Plant is estimated at Euro 27.36 million"], ["**8**", "PSST", "Certification of Data for the Preparation of the Extractive Industries Transparency Initiative (EITI) Report", "UGX. 10,455,748,322 USD. 372,000"]], "metadata": {"headings": [{"headings_0": {"content": "Table 58: Showing special audits on valuations and verifications", "page": 302, "level": 2}}, {"headings_1": {"content": "I conducted 07 special audits on valuation and verification of claims and issued the reports", "page": 302, "level": 2}}], "page": 303, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Requester", "Basis of valuation/verification", "Recommended/ verified amount"], "type": "table"}}, {"content": "303", "metadata": {"headings": [{"headings_0": {"content": "Table 58: Showing special audits on valuations and verifications", "page": 302, "level": 2}}, {"headings_1": {"content": "I conducted 07 special audits on valuation and verification of claims and issued the reports", "page": 302, "level": 2}}], "page": 303, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "PART 6: HIGHLIGHTS FROM LOCAL GOVERNMENT AUDITS 6.1. Education Development Grant", "metadata": {"headings": [{"headings_0": {"content": "PART 6: HIGHLIGHTS FROM LOCAL GOVERNMENT AUDITS 6.1. Education Development Grant", "page": 304, "level": 5}}, {"headings_1": {"content": "Table 58: Showing special audits on valuations and verifications", "page": 302, "level": 2}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at", "metadata": {"headings": [{"headings_0": {"content": "The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at", "page": 304, "level": 2}}, {"headings_1": {"content": "PART 6: HIGHLIGHTS FROM LOCAL GOVERNMENT AUDITS 6.1. Education Development Grant", "page": 304, "level": 5}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "assisting the neediest communities\u2019 complete unfinished classrooms and build new", "metadata": {"headings": [{"headings_0": {"content": "The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at", "page": 304, "level": 2}}, {"headings_1": {"content": "PART 6: HIGHLIGHTS FROM LOCAL GOVERNMENT AUDITS 6.1. Education Development Grant", "page": 304, "level": 5}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "classrooms in 176 LGs to achieve the classroom: pupil ratio, pupil: desk ratio, pupil: latrine", "metadata": {"headings": [{"headings_0": {"content": "classrooms in 176 LGs to achieve the classroom: pupil ratio, pupil: desk ratio, pupil: latrine", "page": 304, "level": 2}}, {"headings_1": {"content": "The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at", "page": 304, "level": 2}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and teacher: house ratio.", "metadata": {"headings": [{"headings_0": {"content": "classrooms in 176 LGs to achieve the classroom: pupil ratio, pupil: desk ratio, pupil: latrine", "page": 304, "level": 2}}, {"headings_1": {"content": "The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at", "page": 304, "level": 2}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Out of 176 LGs, I assessed performance in 157 (89%) LGs that received Education Development Grant funding of UGX.86.61Bn (99%) out of UGX. 86.63Bn budgeted for the financial year 2022/23. Out of the UGX. 86.61Bn received, the LGs spent UGX.82.6 Bn", "metadata": {"headings": [{"headings_0": {"content": "Out of 176 LGs, I assessed performance in 157 (89%) LGs that received Education Development Grant funding of UGX.86.61Bn (99%) out of UGX. 86.63Bn budgeted for the financial year 2022/23. Out of the UGX. 86.61Bn received, the LGs spent UGX.82.6 Bn", "page": 304, "level": 4}}, {"headings_1": {"content": "classrooms in 176 LGs to achieve the classroom: pupil ratio, pupil: desk ratio, pupil: latrine", "page": 304, "level": 2}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(95%) leading to un-utilized funds of UGX.3.97Bn", "metadata": {"headings": [{"headings_0": {"content": "Out of 176 LGs, I assessed performance in 157 (89%) LGs that received Education Development Grant funding of UGX.86.61Bn (99%) out of UGX. 86.63Bn budgeted for the financial year 2022/23. Out of the UGX. 86.61Bn received, the LGs spent UGX.82.6 Bn", "page": 304, "level": 4}}, {"headings_1": {"content": "classrooms in 176 LGs to achieve the classroom: pupil ratio, pupil: desk ratio, pupil: latrine", "page": 304, "level": 2}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The LGs implemented 1,113 projects which included the following;", "metadata": {"headings": [{"headings_0": {"content": "The LGs implemented 1,113 projects which included the following;", "page": 304, "level": 2}}, {"headings_1": {"content": "Out of 176 LGs, I assessed performance in 157 (89%) LGs that received Education Development Grant funding of UGX.86.61Bn (99%) out of UGX. 86.63Bn budgeted for the financial year 2022/23. Out of the UGX. 86.61Bn received, the LGs spent UGX.82.6 Bn", "page": 304, "level": 4}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "The LGs implemented 1,113 projects which included the following;", "page": 304, "level": 2}}, {"headings_1": {"content": "Out of 176 LGs, I assessed performance in 157 (89%) LGs that received Education Development Grant funding of UGX.86.61Bn (99%) out of UGX. 86.63Bn budgeted for the financial year 2022/23. Out of the UGX. 86.61Bn received, the LGs spent UGX.82.6 Bn", "page": 304, "level": 4}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Construction of pit latrines in schools,\n- Renovation of class room blocks,\n- Construction of class room blocks, and\n- Supply of desks", "metadata": {"headings": [{"headings_0": {"content": "The LGs implemented 1,113 projects which included the following;", "page": 304, "level": 2}}, {"headings_1": {"content": "Out of 176 LGs, I assessed performance in 157 (89%) LGs that received Education Development Grant funding of UGX.86.61Bn (99%) out of UGX. 86.63Bn budgeted for the financial year 2022/23. Out of the UGX. 86.61Bn received, the LGs spent UGX.82.6 Bn", "page": 304, "level": 4}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "I designed audit procedures to assess whether the utilization of the Education", "metadata": {"headings": [{"headings_0": {"content": "The LGs implemented 1,113 projects which included the following;", "page": 304, "level": 2}}, {"headings_1": {"content": "Out of 176 LGs, I assessed performance in 157 (89%) LGs that received Education Development Grant funding of UGX.86.61Bn (99%) out of UGX. 86.63Bn budgeted for the financial year 2022/23. Out of the UGX. 86.61Bn received, the LGs spent UGX.82.6 Bn", "page": 304, "level": 4}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Development Grant was done in accordance with the grant guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Development Grant was done in accordance with the grant guidelines.", "page": 304, "level": 2}}, {"headings_1": {"content": "The LGs implemented 1,113 projects which included the following;", "page": 304, "level": 2}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "Development Grant was done in accordance with the grant guidelines.", "page": 304, "level": 2}}, {"headings_1": {"content": "The LGs implemented 1,113 projects which included the following;", "page": 304, "level": 2}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i) Positive observations I noted the following areas where management had commendable performance:", "metadata": {"headings": [{"headings_0": {"content": "(i) Positive observations I noted the following areas where management had commendable performance:", "page": 304, "level": 4}}, {"headings_1": {"content": "Development Grant was done in accordance with the grant guidelines.", "page": 304, "level": 2}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(i) Positive observations I noted the following areas where management had commendable performance:", "page": 304, "level": 4}}, {"headings_1": {"content": "Development Grant was done in accordance with the grant guidelines.", "page": 304, "level": 2}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 137 out of 157 LGs allocated the grant funding in accordance with the grant guidelines.\n- 138 out of 157 LGs undertook mitigation measures for environmental and social risks.\n- All the entities received the project funds as budgeted for except for Mityana Municipal Council which did not receive UGX.18.9Mn", "metadata": {"headings": [{"headings_0": {"content": "(i) Positive observations I noted the following areas where management had commendable performance:", "page": 304, "level": 4}}, {"headings_1": {"content": "Development Grant was done in accordance with the grant guidelines.", "page": 304, "level": 2}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 All the planned and implemented education development grant activities were incorporated in all of the Local government\u2019s work plans and budgets.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 All the planned and implemented education development grant activities were incorporated in all of the Local government\u2019s work plans and budgets.", "page": 304, "level": 4}}, {"headings_1": {"content": "(i) Positive observations I noted the following areas where management had commendable performance:", "page": 304, "level": 4}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 All the planned and implemented education development grant activities were incorporated in all of the Local government\u2019s work plans and budgets.", "page": 304, "level": 4}}, {"headings_1": {"content": "(i) Positive observations I noted the following areas where management had commendable performance:", "page": 304, "level": 4}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- All the projects implemented were eligible for financing", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 All the planned and implemented education development grant activities were incorporated in all of the Local government\u2019s work plans and budgets.", "page": 304, "level": 4}}, {"headings_1": {"content": "(i) Positive observations I noted the following areas where management had commendable performance:", "page": 304, "level": 4}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "(ii) Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "(ii) Areas of Improvement", "page": 304, "level": 5}}, {"headings_1": {"content": "\uf0b7 All the planned and implemented education development grant activities were incorporated in all of the Local government\u2019s work plans and budgets.", "page": 304, "level": 4}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following areas where the LGs need improvement;", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where the LGs need improvement;", "page": 304, "level": 2}}, {"headings_1": {"content": "(ii) Areas of Improvement", "page": 304, "level": 5}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Planning", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 304, "level": 5}}, {"headings_1": {"content": "I noted the following areas where the LGs need improvement;", "page": 304, "level": 2}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments 2021 provide that: \n304", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 304, "level": 5}}, {"headings_1": {"content": "I noted the following areas where the LGs need improvement;", "page": 304, "level": 2}}, [{"headings_0": {"content": "a) Planning", "page": 304, "level": 5}}, {"headings_1": {"content": "I noted the following areas where the LGs need improvement;", "page": 304, "level": 2}}]], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The proposed investments are derived from the approved LG Development Plan.", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 304, "level": 5}}, {"headings_1": {"content": "I noted the following areas where the LGs need improvement;", "page": 304, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 304, "level": 5}}, {"headings_1": {"content": "I noted the following areas where the LGs need improvement;", "page": 304, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Local Governments should maintain an up-to-date asset register of education", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Local Governments should maintain an up-to-date asset register of education", "page": 305, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 304, "level": 5}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "facilities and their condition to ensure informed prioritization as per the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Local Governments should maintain an up-to-date asset register of education", "page": 305, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 304, "level": 5}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Contracts should include measures to mitigate environmental and social risks and standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks.\n- At least 95% of the grant to be used for capital and more than zero up to 5% to be used to fund investment service costs.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Local Governments should maintain an up-to-date asset register of education", "page": 305, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 304, "level": 5}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "I reviewed the planning of LGs and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of LGs and noted the following;", "page": 305, "level": 2}}, {"headings_1": {"content": "\uf0b7 Local Governments should maintain an up-to-date asset register of education", "page": 305, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of LGs and noted the following;", "page": 305, "level": 2}}, {"headings_1": {"content": "\uf0b7 Local Governments should maintain an up-to-date asset register of education", "page": 305, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 49 (31%) out of 157 LGs did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant.\n- 20 (13%) out of 157 LGs allocated less funds to capital investment than the required 95% leading to under allocation by UGX. 0.49Bn while the investment service costs were allocated more by the same amount.\n- 94 (9%) out of 1,113 projects worth UGX. 5.2Bn in 19 LGs were not screened for likely environmental and social impacts and as such there were no environment and social management plans and reports to prescribe and mitigate the implementation measures.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of LGs and noted the following;", "page": 305, "level": 2}}, {"headings_1": {"content": "\uf0b7 Local Governments should maintain an up-to-date asset register of education", "page": 305, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officers;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of LGs and noted the following;", "page": 305, "level": 2}}, {"headings_1": {"content": "\uf0b7 Local Governments should maintain an up-to-date asset register of education", "page": 305, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Acknowledged the shortcoming and promised to up-date the assets registers and also adhere to the grant allocation guidelines in the subsequent financial years.\n- Noted the matter of not screening projects for likely environmental and social impacts for future implementation.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of LGs and noted the following;", "page": 305, "level": 2}}, {"headings_1": {"content": "\uf0b7 Local Governments should maintain an up-to-date asset register of education", "page": 305, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of LGs and noted the following;", "page": 305, "level": 2}}, {"headings_1": {"content": "\uf0b7 Local Governments should maintain an up-to-date asset register of education", "page": 305, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 305, "level": 5}}, {"headings_1": {"content": "I reviewed the planning of LGs and noted the following;", "page": 305, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers should ensure regular up-date of the assets register, comply with", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers should ensure regular up-date of the assets register, comply with", "page": 305, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 305, "level": 5}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the fund allocation guideline and undertake environmental and social impact screening.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers should ensure regular up-date of the assets register, comply with", "page": 305, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 305, "level": 5}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Funding and absorption of Education Development grant", "metadata": {"headings": [{"headings_0": {"content": "b) Funding and absorption of Education Development grant", "page": 305, "level": 5}}, {"headings_1": {"content": "The Accounting Officers should ensure regular up-date of the assets register, comply with", "page": 305, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the budget performance of LGs and noted that a total of UGX. 86.61Bn (99%) was received in 157 LGs, out of the budgeted UGX. 86.63Bn. Out of the funds received, the LGs utilised UGX. 82.63Bn (95%) by the end of the year, resulting in an under absorption of UGX. 3.97Mn", "metadata": {"headings": [{"headings_0": {"content": "b) Funding and absorption of Education Development grant", "page": 305, "level": 5}}, {"headings_1": {"content": "The Accounting Officers should ensure regular up-date of the assets register, comply with", "page": 305, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officers attributed the under absorption to late release of funds and", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the under absorption to late release of funds and", "page": 305, "level": 2}}, {"headings_1": {"content": "b) Funding and absorption of Education Development grant", "page": 305, "level": 5}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "retention monies for contracts whose defects liability periods had not expired.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the under absorption to late release of funds and", "page": 305, "level": 2}}, {"headings_1": {"content": "b) Funding and absorption of Education Development grant", "page": 305, "level": 5}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 305, "level": 5}}, {"headings_1": {"content": "The Accounting Officers attributed the under absorption to late release of funds and", "page": 305, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MoFPED should ensure timely release of funds and the Accounting Officers should roll over the un-implemented activities to the financial year 2023/2024. In addition, retention", "metadata": {"headings": [{"headings_0": {"content": "MoFPED should ensure timely release of funds and the Accounting Officers should roll over the un-implemented activities to the financial year 2023/2024. In addition, retention", "page": 305, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 305, "level": 5}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "should be paid when contractors have rectified all defects. \n305", "metadata": {"headings": [{"headings_0": {"content": "MoFPED should ensure timely release of funds and the Accounting Officers should roll over the un-implemented activities to the financial year 2023/2024. In addition, retention", "page": 305, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 305, "level": 5}}, [{"headings_0": {"content": "MoFPED should ensure timely release of funds and the Accounting Officers should roll over the un-implemented activities to the financial year 2023/2024. In addition, retention", "page": 305, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 305, "level": 5}}]], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Inspection for service delivery under the Education Development Grant", "metadata": {"headings": [{"headings_0": {"content": "c) Inspection for service delivery under the Education Development Grant", "page": 306, "level": 5}}, {"headings_1": {"content": "MoFPED should ensure timely release of funds and the Accounting Officers should roll over the un-implemented activities to the financial year 2023/2024. In addition, retention", "page": 305, "level": 4}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I carried out physical inspections between October and November 2023 on newly", "metadata": {"headings": [{"headings_0": {"content": "c) Inspection for service delivery under the Education Development Grant", "page": 306, "level": 5}}, {"headings_1": {"content": "MoFPED should ensure timely release of funds and the Accounting Officers should roll over the un-implemented activities to the financial year 2023/2024. In addition, retention", "page": 305, "level": 4}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "constructed and renovated classroom blocks, and 5-stance pit latrines in LGs to assess indicators of service delivery. I observed the following:", "metadata": {"headings": [{"headings_0": {"content": "constructed and renovated classroom blocks, and 5-stance pit latrines in LGs to assess indicators of service delivery. I observed the following:", "page": 306, "level": 4}}, {"headings_1": {"content": "c) Inspection for service delivery under the Education Development Grant", "page": 306, "level": 5}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Construction of 42 projects in 19 LGs had not been completed at the time of inspection indicating that the projects had delayed by an average of 180 days.", "metadata": {"headings": [{"headings_0": {"content": "constructed and renovated classroom blocks, and 5-stance pit latrines in LGs to assess indicators of service delivery. I observed the following:", "page": 306, "level": 4}}, {"headings_1": {"content": "c) Inspection for service delivery under the Education Development Grant", "page": 306, "level": 5}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "constructed and renovated classroom blocks, and 5-stance pit latrines in LGs to assess indicators of service delivery. I observed the following:", "page": 306, "level": 4}}, {"headings_1": {"content": "c) Inspection for service delivery under the Education Development Grant", "page": 306, "level": 5}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Notably among the incomplete works were installation of water collection facilities,", "metadata": {"headings": [{"headings_0": {"content": "Notably among the incomplete works were installation of water collection facilities,", "page": 306, "level": 2}}, {"headings_1": {"content": "constructed and renovated classroom blocks, and 5-stance pit latrines in LGs to assess indicators of service delivery. I observed the following:", "page": 306, "level": 4}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "addressing environmental aspects like planting of grass and trees, plastering, painting works and floor finishes.", "metadata": {"headings": [{"headings_0": {"content": "Notably among the incomplete works were installation of water collection facilities,", "page": 306, "level": 2}}, {"headings_1": {"content": "constructed and renovated classroom blocks, and 5-stance pit latrines in LGs to assess indicators of service delivery. I observed the following:", "page": 306, "level": 4}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 67 projects in 35 LGs had defects such as cracked walls, unpainted windows, uninstalled lightning conductors, delivery of substandard furniture, unfixed water gutters etc.", "metadata": {"headings": [{"headings_0": {"content": "Notably among the incomplete works were installation of water collection facilities,", "page": 306, "level": 2}}, {"headings_1": {"content": "constructed and renovated classroom blocks, and 5-stance pit latrines in LGs to assess indicators of service delivery. I observed the following:", "page": 306, "level": 4}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Notably among the incomplete works were installation of water collection facilities,", "page": 306, "level": 2}}, {"headings_1": {"content": "constructed and renovated classroom blocks, and 5-stance pit latrines in LGs to assess indicators of service delivery. I observed the following:", "page": 306, "level": 4}}, [{"headings_0": {"content": "Notably among the incomplete works were installation of water collection facilities,", "page": 306, "level": 2}}, {"headings_1": {"content": "constructed and renovated classroom blocks, and 5-stance pit latrines in LGs to assess indicators of service delivery. I observed the following:", "page": 306, "level": 4}}]], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 5 projects worth UGX. 336Mn in 5 primary schools remained idle after their", "metadata": {"headings": [{"headings_0": {"content": "Notably among the incomplete works were installation of water collection facilities,", "page": 306, "level": 2}}, {"headings_1": {"content": "constructed and renovated classroom blocks, and 5-stance pit latrines in LGs to assess indicators of service delivery. I observed the following:", "page": 306, "level": 4}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "completion because they had not yet been commissioned. This denied the", "metadata": {"headings": [{"headings_0": {"content": "completion because they had not yet been commissioned. This denied the", "page": 306, "level": 2}}, {"headings_1": {"content": "Notably among the incomplete works were installation of water collection facilities,", "page": 306, "level": 2}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "beneficiaries service delivery.", "metadata": {"headings": [{"headings_0": {"content": "completion because they had not yet been commissioned. This denied the", "page": 306, "level": 2}}, {"headings_1": {"content": "Notably among the incomplete works were installation of water collection facilities,", "page": 306, "level": 2}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officers attributed the delayed completion of projects to delays in receipt", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the delayed completion of projects to delays in receipt", "page": 306, "level": 2}}, {"headings_1": {"content": "completion because they had not yet been commissioned. This denied the", "page": 306, "level": 2}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of funds by the LGs", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the delayed completion of projects to delays in receipt", "page": 306, "level": 2}}, {"headings_1": {"content": "completion because they had not yet been commissioned. This denied the", "page": 306, "level": 2}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 306, "level": 5}}, {"headings_1": {"content": "The Accounting Officers attributed the delayed completion of projects to delays in receipt", "page": 306, "level": 2}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 306, "level": 5}}, {"headings_1": {"content": "The Accounting Officers attributed the delayed completion of projects to delays in receipt", "page": 306, "level": 2}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- MoFPED should ensure timely release of funds and the Accounting Officers should roll over the un-implemented activities to the financial year 2023/2024.\n- The accounting officers should ensure the defects are rectified before retention payments are made.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 306, "level": 5}}, {"headings_1": {"content": "The Accounting Officers attributed the delayed completion of projects to delays in receipt", "page": 306, "level": 2}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 The Accounting Officer should liaise with relevant stakeholders and ensure", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Accounting Officer should liaise with relevant stakeholders and ensure", "page": 306, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 306, "level": 5}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "commissioning of projects to deliver services.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Accounting Officer should liaise with relevant stakeholders and ensure", "page": 306, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 306, "level": 5}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6.2. Micro Scale Irrigation", "metadata": {"headings": [{"headings_0": {"content": "6.2. Micro Scale Irrigation", "page": 306, "level": 5}}, {"headings_1": {"content": "\uf0b7 The Accounting Officer should liaise with relevant stakeholders and ensure", "page": 306, "level": 2}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The GoU is implementing the Micro Scale Irrigation Programme in 135 Districts with the", "metadata": {"headings": [{"headings_0": {"content": "The GoU is implementing the Micro Scale Irrigation Programme in 135 Districts with the", "page": 306, "level": 2}}, {"headings_1": {"content": "6.2. Micro Scale Irrigation", "page": 306, "level": 5}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment.", "metadata": {"headings": [{"headings_0": {"content": "The GoU is implementing the Micro Scale Irrigation Programme in 135 Districts with the", "page": 306, "level": 2}}, {"headings_1": {"content": "6.2. Micro Scale Irrigation", "page": 306, "level": 5}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The program is funded by both the central government through UGIFT and farmers", "metadata": {"headings": [{"headings_0": {"content": "The program is funded by both the central government through UGIFT and farmers", "page": 306, "level": 2}}, {"headings_1": {"content": "The GoU is implementing the Micro Scale Irrigation Programme in 135 Districts with the", "page": 306, "level": 2}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "through co-funding.", "metadata": {"headings": [{"headings_0": {"content": "The program is funded by both the central government through UGIFT and farmers", "page": 306, "level": 2}}, {"headings_1": {"content": "The GoU is implementing the Micro Scale Irrigation Programme in 135 Districts with the", "page": 306, "level": 2}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Out of the 135 participating districts, I sampled 100 Districts (74%) which received UGX. 79.814Bn (97%) out of UGX. 81.830Bn budgeted to support 2,750 farmers to purchase", "metadata": {"headings": [{"headings_0": {"content": "Out of the 135 participating districts, I sampled 100 Districts (74%) which received UGX. 79.814Bn (97%) out of UGX. 81.830Bn budgeted to support 2,750 farmers to purchase", "page": 306, "level": 4}}, {"headings_1": {"content": "The program is funded by both the central government through UGIFT and farmers", "page": 306, "level": 2}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "irrigation equipment and set up 194 irrigation demonstration sites for roll-out phase.", "metadata": {"headings": [{"headings_0": {"content": "Out of the 135 participating districts, I sampled 100 Districts (74%) which received UGX. 79.814Bn (97%) out of UGX. 81.830Bn budgeted to support 2,750 farmers to purchase", "page": 306, "level": 4}}, {"headings_1": {"content": "The program is funded by both the central government through UGIFT and farmers", "page": 306, "level": 2}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Grant was", "metadata": {"headings": [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Grant was", "page": 306, "level": 2}}, {"headings_1": {"content": "Out of the 135 participating districts, I sampled 100 Districts (74%) which received UGX. 79.814Bn (97%) out of UGX. 81.830Bn budgeted to support 2,750 farmers to purchase", "page": 306, "level": 4}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "done in accordance with the grant guidelines. \n306", "metadata": {"headings": [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Grant was", "page": 306, "level": 2}}, {"headings_1": {"content": "Out of the 135 participating districts, I sampled 100 Districts (74%) which received UGX. 79.814Bn (97%) out of UGX. 81.830Bn budgeted to support 2,750 farmers to purchase", "page": 306, "level": 4}}, [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Grant was", "page": 306, "level": 2}}, {"headings_1": {"content": "Out of the 135 participating districts, I sampled 100 Districts (74%) which received UGX. 79.814Bn (97%) out of UGX. 81.830Bn budgeted to support 2,750 farmers to purchase", "page": 306, "level": 4}}]], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Although the project had area where management had commendable performance such", "metadata": {"headings": [{"headings_0": {"content": "Although the project had area where management had commendable performance such", "page": 307, "level": 2}}, {"headings_1": {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Grant was", "page": 306, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "as full utilization of microscale irrigation funds on eligible activities in 100 sampled districts and installed demonstration irrigation equipment in 55 districts, there were areas for improvement and these included;", "metadata": {"headings": [{"headings_0": {"content": "Although the project had area where management had commendable performance such", "page": 307, "level": 2}}, {"headings_1": {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Grant was", "page": 306, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6.2.1 Budget performance", "metadata": {"headings": [{"headings_0": {"content": "6.2.1 Budget performance", "page": 307, "level": 5}}, {"headings_1": {"content": "Although the project had area where management had commendable performance such", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "A total of UGX. 79.814Bn was received by 100 districts out of UGX. 81.830Bn budgeted (97%). Out of the funds received, UGX. 21.147Bn (47%) was spent on capital development, while UGX. 23.460Bn (53%) on complementary activities leading to", "metadata": {"headings": [{"headings_0": {"content": "A total of UGX. 79.814Bn was received by 100 districts out of UGX. 81.830Bn budgeted (97%). Out of the funds received, UGX. 21.147Bn (47%) was spent on capital development, while UGX. 23.460Bn (53%) on complementary activities leading to", "page": 307, "level": 4}}, {"headings_1": {"content": "6.2.1 Budget performance", "page": 307, "level": 5}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "unutilised funds of UGX. 35.206Bn.", "metadata": {"headings": [{"headings_0": {"content": "A total of UGX. 79.814Bn was received by 100 districts out of UGX. 81.830Bn budgeted (97%). Out of the funds received, UGX. 21.147Bn (47%) was spent on capital development, while UGX. 23.460Bn (53%) on complementary activities leading to", "page": 307, "level": 4}}, {"headings_1": {"content": "6.2.1 Budget performance", "page": 307, "level": 5}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "As a result of the budget shortfalls, key program activities such as supply and installation", "metadata": {"headings": [{"headings_0": {"content": "As a result of the budget shortfalls, key program activities such as supply and installation", "page": 307, "level": 2}}, {"headings_1": {"content": "A total of UGX. 79.814Bn was received by 100 districts out of UGX. 81.830Bn budgeted (97%). Out of the funds received, UGX. 21.147Bn (47%) was spent on capital development, while UGX. 23.460Bn (53%) on complementary activities leading to", "page": 307, "level": 4}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of irrigation equipment were not implemented and this negatively impacted on the", "metadata": {"headings": [{"headings_0": {"content": "As a result of the budget shortfalls, key program activities such as supply and installation", "page": 307, "level": 2}}, {"headings_1": {"content": "A total of UGX. 79.814Bn was received by 100 districts out of UGX. 81.830Bn budgeted (97%). Out of the funds received, UGX. 21.147Bn (47%) was spent on capital development, while UGX. 23.460Bn (53%) on complementary activities leading to", "page": 307, "level": 4}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "attainment of the program targets. In addition, under absorption of released funds led to", "metadata": {"headings": [{"headings_0": {"content": "attainment of the program targets. In addition, under absorption of released funds led to", "page": 307, "level": 2}}, {"headings_1": {"content": "As a result of the budget shortfalls, key program activities such as supply and installation", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "partial/non implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "attainment of the program targets. In addition, under absorption of released funds led to", "page": 307, "level": 2}}, {"headings_1": {"content": "As a result of the budget shortfalls, key program activities such as supply and installation", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officers attributed the under absorption to the failure by the farmers to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the under absorption to the failure by the farmers to", "page": 307, "level": 2}}, {"headings_1": {"content": "attainment of the program targets. In addition, under absorption of released funds led to", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "co-fund as a precondition for provision of irrigation equipment because the 25% co-", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the under absorption to the failure by the farmers to", "page": 307, "level": 2}}, {"headings_1": {"content": "attainment of the program targets. In addition, under absorption of released funds led to", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "funding was not affordable by majority of the farmers. In addition, the pre-qualified suppliers by MAAIF delayed to supply and install the equipment.", "metadata": {"headings": [{"headings_0": {"content": "funding was not affordable by majority of the farmers. In addition, the pre-qualified suppliers by MAAIF delayed to supply and install the equipment.", "page": 307, "level": 4}}, {"headings_1": {"content": "The Accounting Officers attributed the under absorption to the failure by the farmers to", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 307, "level": 5}}, {"headings_1": {"content": "funding was not affordable by majority of the farmers. In addition, the pre-qualified suppliers by MAAIF delayed to supply and install the equipment.", "page": 307, "level": 4}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers should engage MAAIF to review the program in regards to co-", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers should engage MAAIF to review the program in regards to co-", "page": 307, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 307, "level": 5}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "funding and procurement arrangements of the program in order to enhance utilisation of funds.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers should engage MAAIF to review the program in regards to co-", "page": 307, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 307, "level": 5}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6.2.2 Implementation of the Micro irrigation program", "metadata": {"headings": [{"headings_0": {"content": "6.2.2 Implementation of the Micro irrigation program", "page": 307, "level": 5}}, {"headings_1": {"content": "The Accounting Officers should engage MAAIF to review the program in regards to co-", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the implementation of the micro irrigation program and made the following", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the implementation of the micro irrigation program and made the following", "page": 307, "level": 2}}, {"headings_1": {"content": "6.2.2 Implementation of the Micro irrigation program", "page": 307, "level": 5}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the implementation of the micro irrigation program and made the following", "page": 307, "level": 2}}, {"headings_1": {"content": "6.2.2 Implementation of the Micro irrigation program", "page": 307, "level": 5}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of UGX. 65.208Bn received by 37 phase 1 districts, only 3 districts fully utilised", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the implementation of the micro irrigation program and made the following", "page": 307, "level": 2}}, {"headings_1": {"content": "6.2.2 Implementation of the Micro irrigation program", "page": 307, "level": 5}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the implementation of the micro irrigation program and made the following", "page": 307, "level": 2}}, {"headings_1": {"content": "6.2.2 Implementation of the Micro irrigation program", "page": 307, "level": 5}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "metadata": {"headings": [{"headings_0": {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "page": 307, "level": 2}}, {"headings_1": {"content": "I reviewed the implementation of the micro irrigation program and made the following", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "page": 307, "level": 2}}, {"headings_1": {"content": "I reviewed the implementation of the micro irrigation program and made the following", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of UGX. 14.605Bn received by 63 phase 2 districts, only 34 districts fully", "metadata": {"headings": [{"headings_0": {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "page": 307, "level": 2}}, {"headings_1": {"content": "I reviewed the implementation of the micro irrigation program and made the following", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "metadata": {"headings": [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}, {"headings_1": {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}, {"headings_1": {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 2,750 planned irrigation equipment in 37 phase 1 (pilot) districts, 1,673 had not been delivered to selected farmers.", "metadata": {"headings": [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}, {"headings_1": {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}, {"headings_1": {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 194 planned demonstration irrigation sites in 63 phase 2 (rollout) district, 12 had not been installed.", "metadata": {"headings": [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}, {"headings_1": {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "307", "metadata": {"headings": [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}, {"headings_1": {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 1,058 farmers who received the irrigation equipment in 37 phase 1 (pilot) districts, training and technical support was not offered to 493 farmers in 9 districts in the warranty period.", "metadata": {"headings": [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}, {"headings_1": {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "page": 307, "level": 2}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nAs a result of the shortcomings, the purpose for which the funds were disbursed may not", "metadata": {"headings": [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}, {"headings_1": {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "page": 307, "level": 2}}, [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}, {"headings_1": {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "page": 307, "level": 2}}]], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "be realised. Poor implementation of the program may also result into failure to support", "metadata": {"headings": [{"headings_0": {"content": "be realised. Poor implementation of the program may also result into failure to support", "page": 308, "level": 2}}, {"headings_1": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "smallholder farmers to transition from subsistence to commercial agriculture. \nThe Accounting Officers attributed the performance to delays in the procurement of supplies and inadequate capacity of the suppliers.", "metadata": {"headings": [{"headings_0": {"content": "be realised. Poor implementation of the program may also result into failure to support", "page": 308, "level": 2}}, {"headings_1": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}, [{"headings_0": {"content": "be realised. Poor implementation of the program may also result into failure to support", "page": 308, "level": 2}}, {"headings_1": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}]], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 308, "level": 5}}, {"headings_1": {"content": "be realised. Poor implementation of the program may also result into failure to support", "page": 308, "level": 2}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers should initiate measures to ensure timely procurements and engage MAAIF to expand the list of prequalified suppliers from potential suppliers to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers should initiate measures to ensure timely procurements and engage MAAIF to expand the list of prequalified suppliers from potential suppliers to", "page": 308, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 308, "level": 5}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "increase the number of eligible suppliers to improve on efficiency.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers should initiate measures to ensure timely procurements and engage MAAIF to expand the list of prequalified suppliers from potential suppliers to", "page": 308, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 308, "level": 5}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6.3. Utilisation of Discretionary Development Equalization Grant (DDEG) Non- USMID Grant", "metadata": {"headings": [{"headings_0": {"content": "6.3. Utilisation of Discretionary Development Equalization Grant (DDEG) Non- USMID Grant", "page": 308, "level": 5}}, {"headings_1": {"content": "The Accounting Officers should initiate measures to ensure timely procurements and engage MAAIF to expand the list of prequalified suppliers from potential suppliers to", "page": 308, "level": 4}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Discretionary Development Equalization Grant (DDEG) is a fiscal transfer reform", "metadata": {"headings": [{"headings_0": {"content": "Discretionary Development Equalization Grant (DDEG) is a fiscal transfer reform", "page": 308, "level": 2}}, {"headings_1": {"content": "6.3. Utilisation of Discretionary Development Equalization Grant (DDEG) Non- USMID Grant", "page": 308, "level": 5}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "developed to ensure equitable distribution of resources to Local Governments, which are less well-off to enable them catch up with other more areas in accordance to Article 193", "metadata": {"headings": [{"headings_0": {"content": "Discretionary Development Equalization Grant (DDEG) is a fiscal transfer reform", "page": 308, "level": 2}}, {"headings_1": {"content": "6.3. Utilisation of Discretionary Development Equalization Grant (DDEG) Non- USMID Grant", "page": 308, "level": 5}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(4) of the Constitution.", "metadata": {"headings": [{"headings_0": {"content": "(4) of the Constitution.", "page": 308, "level": 2}}, {"headings_1": {"content": "Discretionary Development Equalization Grant (DDEG) is a fiscal transfer reform", "page": 308, "level": 2}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The grant is managed under MoLG and structured based on the differing development", "metadata": {"headings": [{"headings_0": {"content": "The grant is managed under MoLG and structured based on the differing development", "page": 308, "level": 2}}, {"headings_1": {"content": "(4) of the Constitution.", "page": 308, "level": 2}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "priorities of:", "metadata": {"headings": [{"headings_0": {"content": "The grant is managed under MoLG and structured based on the differing development", "page": 308, "level": 2}}, {"headings_1": {"content": "(4) of the Constitution.", "page": 308, "level": 2}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 308, "level": 5}}, {"headings_1": {"content": "The grant is managed under MoLG and structured based on the differing development", "page": 308, "level": 2}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The District Discretional Development Equalization Grant; and", "metadata": {"headings": [{"headings_0": {"content": "The District Discretional Development Equalization Grant; and", "page": 308, "level": 2}}, {"headings_1": {"content": "(i)", "page": 308, "level": 5}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 308, "level": 5}}, {"headings_1": {"content": "The District Discretional Development Equalization Grant; and", "page": 308, "level": 2}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Urban Discretional Development Equalization Grant.", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 308, "level": 5}}, {"headings_1": {"content": "The District Discretional Development Equalization Grant; and", "page": 308, "level": 2}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Urban Discretion Development Equalization grant supports 19 Municipal Councils and is structured in five windows including the Non-USMID Grant. The funding should enable LGs to allocate funds to priority local development needs that are within their mandate and are consistent with national priorities. The funds are supposed to be utilised for", "metadata": {"headings": [{"headings_0": {"content": "The Urban Discretion Development Equalization grant supports 19 Municipal Councils and is structured in five windows including the Non-USMID Grant. The funding should enable LGs to allocate funds to priority local development needs that are within their mandate and are consistent with national priorities. The funds are supposed to be utilised for", "page": 308, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 308, "level": 5}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "infrastructure projects (70%), performance improvement (15%), investment servicing and monitoring (10%) and Data collection (5%).", "metadata": {"headings": [{"headings_0": {"content": "The Urban Discretion Development Equalization grant supports 19 Municipal Councils and is structured in five windows including the Non-USMID Grant. The funding should enable LGs to allocate funds to priority local development needs that are within their mandate and are consistent with national priorities. The funds are supposed to be utilised for", "page": 308, "level": 4}}, {"headings_1": {"content": "(ii)", "page": 308, "level": 5}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I sampled 12 (63%) out of 19 participating MCs in the Program and developed procedures to establish whether the funds were properly budgeted, transferred to the MCs and utilised", "metadata": {"headings": [{"headings_0": {"content": "I sampled 12 (63%) out of 19 participating MCs in the Program and developed procedures to establish whether the funds were properly budgeted, transferred to the MCs and utilised", "page": 308, "level": 4}}, {"headings_1": {"content": "The Urban Discretion Development Equalization grant supports 19 Municipal Councils and is structured in five windows including the Non-USMID Grant. The funding should enable LGs to allocate funds to priority local development needs that are within their mandate and are consistent with national priorities. The funds are supposed to be utilised for", "page": 308, "level": 4}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "as per the Grant guidelines.", "metadata": {"headings": [{"headings_0": {"content": "I sampled 12 (63%) out of 19 participating MCs in the Program and developed procedures to establish whether the funds were properly budgeted, transferred to the MCs and utilised", "page": 308, "level": 4}}, {"headings_1": {"content": "The Urban Discretion Development Equalization grant supports 19 Municipal Councils and is structured in five windows including the Non-USMID Grant. The funding should enable LGs to allocate funds to priority local development needs that are within their mandate and are consistent with national priorities. The funds are supposed to be utilised for", "page": 308, "level": 4}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "During the FY 2021/23, 12 MCs were allocated UGX.7.476Bn and received UGX. 6.499Bn", "metadata": {"headings": [{"headings_0": {"content": "During the FY 2021/23, 12 MCs were allocated UGX.7.476Bn and received UGX. 6.499Bn", "page": 308, "level": 2}}, {"headings_1": {"content": "I sampled 12 (63%) out of 19 participating MCs in the Program and developed procedures to establish whether the funds were properly budgeted, transferred to the MCs and utilised", "page": 308, "level": 4}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to implement various infrastructure projects as summarized in the table below.", "metadata": {"headings": [{"headings_0": {"content": "During the FY 2021/23, 12 MCs were allocated UGX.7.476Bn and received UGX. 6.499Bn", "page": 308, "level": 2}}, {"headings_1": {"content": "I sampled 12 (63%) out of 19 participating MCs in the Program and developed procedures to establish whether the funds were properly budgeted, transferred to the MCs and utilised", "page": 308, "level": 4}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 59: Schedule of implement various infrastructure projects UGX.6.499Bn", "metadata": {"headings": [{"headings_0": {"content": "Table 59: Schedule of implement various infrastructure projects UGX.6.499Bn", "page": 308, "level": 2}}, {"headings_1": {"content": "During the FY 2021/23, 12 MCs were allocated UGX.7.476Bn and received UGX. 6.499Bn", "page": 308, "level": 2}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["1", "Infrastructure Projects", "107", "105", "2"]], "metadata": {"headings": [{"headings_0": {"content": "Table 59: Schedule of implement various infrastructure projects UGX.6.499Bn", "page": 308, "level": 2}}, {"headings_1": {"content": "During the FY 2021/23, 12 MCs were allocated UGX.7.476Bn and received UGX. 6.499Bn", "page": 308, "level": 2}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Component", "Planned quantity", "Actual quantity", "Variance"], "type": "table"}}, {"content": "308 \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Table 59: Schedule of implement various infrastructure projects UGX.6.499Bn", "page": 308, "level": 2}}, {"headings_1": {"content": "During the FY 2021/23, 12 MCs were allocated UGX.7.476Bn and received UGX. 6.499Bn", "page": 308, "level": 2}}, [{"headings_0": {"content": "Table 59: Schedule of implement various infrastructure projects UGX.6.499Bn", "page": 308, "level": 2}}, {"headings_1": {"content": "During the FY 2021/23, 12 MCs were allocated UGX.7.476Bn and received UGX. 6.499Bn", "page": 308, "level": 2}}]], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(a) Positive observations I noted the following areas where 12 MCs had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "(a) Positive observations I noted the following areas where 12 MCs had commendable performance;", "page": 309, "level": 4}}, {"headings_1": {"content": "Table 59: Schedule of implement various infrastructure projects UGX.6.499Bn", "page": 308, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(a) Positive observations I noted the following areas where 12 MCs had commendable performance;", "page": 309, "level": 4}}, {"headings_1": {"content": "Table 59: Schedule of implement various infrastructure projects UGX.6.499Bn", "page": 308, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- All the activities included in the Municipal Council work plans were eligible in accordance with the DDEG guidelines.\n- All the procured infrastructure projects were within the procurement plans of the", "metadata": {"headings": [{"headings_0": {"content": "(a) Positive observations I noted the following areas where 12 MCs had commendable performance;", "page": 309, "level": 4}}, {"headings_1": {"content": "Table 59: Schedule of implement various infrastructure projects UGX.6.499Bn", "page": 308, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "MCs.", "metadata": {"headings": [{"headings_0": {"content": "MCs.", "page": 309, "level": 2}}, {"headings_1": {"content": "(a) Positive observations I noted the following areas where 12 MCs had commendable performance;", "page": 309, "level": 4}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "MCs.", "page": 309, "level": 2}}, {"headings_1": {"content": "(a) Positive observations I noted the following areas where 12 MCs had commendable performance;", "page": 309, "level": 4}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- All funds were spent within the expenditure thresholds.\n- Monitoring reports and site progress reports were prepared", "metadata": {"headings": [{"headings_0": {"content": "MCs.", "page": 309, "level": 2}}, {"headings_1": {"content": "(a) Positive observations I noted the following areas where 12 MCs had commendable performance;", "page": 309, "level": 4}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "(b) Areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "(b) Areas of improvement", "page": 309, "level": 5}}, {"headings_1": {"content": "MCs.", "page": 309, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following areas where the Municipal Councils need improvement;", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where the Municipal Councils need improvement;", "page": 309, "level": 2}}, {"headings_1": {"content": "(b) Areas of improvement", "page": 309, "level": 5}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Funding and absorption", "metadata": {"headings": [{"headings_0": {"content": "Funding and absorption", "page": 309, "level": 5}}, {"headings_1": {"content": "I noted the following areas where the Municipal Councils need improvement;", "page": 309, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the budget performance of 12 Municipal Councils and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Funding and absorption", "page": 309, "level": 5}}, {"headings_1": {"content": "I noted the following areas where the Municipal Councils need improvement;", "page": 309, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of UGX 7.476Bn budgeted by the Municipal Councils, UGX 6.499Bn (87%) was", "metadata": {"headings": [{"headings_0": {"content": "Funding and absorption", "page": 309, "level": 5}}, {"headings_1": {"content": "I noted the following areas where the Municipal Councils need improvement;", "page": 309, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Funding and absorption", "page": 309, "level": 5}}, {"headings_1": {"content": "I noted the following areas where the Municipal Councils need improvement;", "page": 309, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "received leading to a shortfall of UGX.977Mn (13%).", "metadata": {"headings": [{"headings_0": {"content": "received leading to a shortfall of UGX.977Mn (13%).", "page": 309, "level": 2}}, {"headings_1": {"content": "Funding and absorption", "page": 309, "level": 5}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of the received funds, UGX .5.994Bn (92%) was spent, resulting into an under absorption of UGX 506Mn (8%).\n- I further noted that Nebbi MC received UGX.185Mn for onward transfer to", "metadata": {"headings": [{"headings_0": {"content": "received leading to a shortfall of UGX.977Mn (13%).", "page": 309, "level": 2}}, {"headings_1": {"content": "Funding and absorption", "page": 309, "level": 5}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "received leading to a shortfall of UGX.977Mn (13%).", "page": 309, "level": 2}}, {"headings_1": {"content": "Funding and absorption", "page": 309, "level": 5}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Divisions, however, only UGX.177Mn was remitted leading to an under remittance", "metadata": {"headings": [{"headings_0": {"content": "Divisions, however, only UGX.177Mn was remitted leading to an under remittance", "page": 309, "level": 2}}, {"headings_1": {"content": "received leading to a shortfall of UGX.977Mn (13%).", "page": 309, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "of UGX.8Mn (5%).", "metadata": {"headings": [{"headings_0": {"content": "Divisions, however, only UGX.177Mn was remitted leading to an under remittance", "page": 309, "level": 2}}, {"headings_1": {"content": "received leading to a shortfall of UGX.977Mn (13%).", "page": 309, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 309, "level": 5}}, {"headings_1": {"content": "Divisions, however, only UGX.177Mn was remitted leading to an under remittance", "page": 309, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MoFPED should ensure timely release of all budgeted funds to MCs to facilitate", "metadata": {"headings": [{"headings_0": {"content": "MoFPED should ensure timely release of all budgeted funds to MCs to facilitate", "page": 309, "level": 2}}, {"headings_1": {"content": "Recommendations", "page": 309, "level": 5}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED should ensure timely release of all budgeted funds to MCs to facilitate", "page": 309, "level": 2}}, {"headings_1": {"content": "Recommendations", "page": 309, "level": 5}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting Officer of Nebbi MC should ensure that funds are remitted in accordance with", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer of Nebbi MC should ensure that funds are remitted in accordance with", "page": 309, "level": 2}}, {"headings_1": {"content": "MoFPED should ensure timely release of all budgeted funds to MCs to facilitate", "page": 309, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer of Nebbi MC should ensure that funds are remitted in accordance with", "page": 309, "level": 2}}, {"headings_1": {"content": "MoFPED should ensure timely release of all budgeted funds to MCs to facilitate", "page": 309, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6.4. Development Response to Displacement Impacts Project (DRDIP)", "metadata": {"headings": [{"headings_0": {"content": "6.4. Development Response to Displacement Impacts Project (DRDIP)", "page": 309, "level": 5}}, {"headings_1": {"content": "Accounting Officer of Nebbi MC should ensure that funds are remitted in accordance with", "page": 309, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime", "page": 309, "level": 4}}, {"headings_1": {"content": "6.4. Development Response to Displacement Impacts Project (DRDIP)", "page": 309, "level": 5}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Minister, effective July 2017. The project provides development and direct income support to the poor and vulnerable within refugee hosting districts, to improve access to basic social services, expand economic opportunities and enhance environmental management. \n309 \nFifteen (15) LGs received UGX.56.894Bn (39%), out of UGX.144.541Bn budgeted for the financial year 2022/23. Out of the UGX.56.894Bn received, the LGs spent UGX.53.193Bn (93%) leading to a balance of UGX.3.701Bn", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime", "page": 309, "level": 4}}, {"headings_1": {"content": "6.4. Development Response to Displacement Impacts Project (DRDIP)", "page": 309, "level": 5}}, [{"headings_0": {"content": "Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime", "page": 309, "level": 4}}, {"headings_1": {"content": "6.4. Development Response to Displacement Impacts Project (DRDIP)", "page": 309, "level": 5}}], [{"headings_0": {"content": "Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime", "page": 309, "level": 4}}, {"headings_1": {"content": "6.4. Development Response to Displacement Impacts Project (DRDIP)", "page": 309, "level": 5}}]], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented;", "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented;", "page": 310, "level": 2}}, {"headings_1": {"content": "Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime", "page": 309, "level": 4}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Table 60: Schedule of breakdown of the planned and actual activities implemented", "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented;", "page": 310, "level": 2}}, {"headings_1": {"content": "Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime", "page": 309, "level": 4}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["1", "Social and Economic Services Infrastructure (SESI)", "113", "38", "75"], ["2", "Sustainable Environmental Management (SENRM)", "297", "139", "158"], ["3", "Livelihoods Program", "91", "27", "64"]], "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented;", "page": 310, "level": 2}}, {"headings_1": {"content": "Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime", "page": 309, "level": 4}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Component", "Planned quantity", "Actual quantity", "Variance"], "type": "table"}}, {"content": "I designed audit procedures to assess whether the utilization of DRDIP funds was done in", "metadata": {"headings": [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of DRDIP funds was done in", "page": 310, "level": 2}}, {"headings_1": {"content": "Below is a breakdown of the planned and actual activities that were implemented;", "page": 310, "level": 2}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "accordance with the grant guidelines. \nThe following were observed;", "metadata": {"headings": [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of DRDIP funds was done in", "page": 310, "level": 2}}, {"headings_1": {"content": "Below is a breakdown of the planned and actual activities that were implemented;", "page": 310, "level": 2}}, [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of DRDIP funds was done in", "page": 310, "level": 2}}, {"headings_1": {"content": "Below is a breakdown of the planned and actual activities that were implemented;", "page": 310, "level": 2}}]], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a) Positive observations I noted the following areas were management had commendable performance:", "metadata": {"headings": [{"headings_0": {"content": "a) Positive observations I noted the following areas were management had commendable performance:", "page": 310, "level": 4}}, {"headings_1": {"content": "I designed audit procedures to assess whether the utilization of DRDIP funds was done in", "page": 310, "level": 2}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "a) Positive observations I noted the following areas were management had commendable performance:", "page": 310, "level": 4}}, {"headings_1": {"content": "I designed audit procedures to assess whether the utilization of DRDIP funds was done in", "page": 310, "level": 2}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 14 out of 15 districts transferred all funds to the subprojects except for Isingiro", "metadata": {"headings": [{"headings_0": {"content": "a) Positive observations I noted the following areas were management had commendable performance:", "page": 310, "level": 4}}, {"headings_1": {"content": "I designed audit procedures to assess whether the utilization of DRDIP funds was done in", "page": 310, "level": 2}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "District. \uf0b7 With the exception one subproject, all funded sub projects existed \uf0b7 All projects were evaluated and monitored by the District staff. \uf0b7 All Implemented subprojects were screened for their environmental impact and", "metadata": {"headings": [{"headings_0": {"content": "District. \uf0b7 With the exception one subproject, all funded sub projects existed \uf0b7 All projects were evaluated and monitored by the District staff. \uf0b7 All Implemented subprojects were screened for their environmental impact and", "page": 310, "level": 4}}, {"headings_1": {"content": "a) Positive observations I noted the following areas were management had commendable performance:", "page": 310, "level": 4}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "environmental mitigation plans drafted and executed.", "metadata": {"headings": [{"headings_0": {"content": "District. \uf0b7 With the exception one subproject, all funded sub projects existed \uf0b7 All projects were evaluated and monitored by the District staff. \uf0b7 All Implemented subprojects were screened for their environmental impact and", "page": 310, "level": 4}}, {"headings_1": {"content": "a) Positive observations I noted the following areas were management had commendable performance:", "page": 310, "level": 4}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- All procurements in 14 of the 15 Districts were cleared by the Community Procurement Committees.", "metadata": {"headings": [{"headings_0": {"content": "District. \uf0b7 With the exception one subproject, all funded sub projects existed \uf0b7 All projects were evaluated and monitored by the District staff. \uf0b7 All Implemented subprojects were screened for their environmental impact and", "page": 310, "level": 4}}, {"headings_1": {"content": "a) Positive observations I noted the following areas were management had commendable performance:", "page": 310, "level": 4}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "b) Areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "b) Areas of improvement", "page": 310, "level": 5}}, {"headings_1": {"content": "District. \uf0b7 With the exception one subproject, all funded sub projects existed \uf0b7 All projects were evaluated and monitored by the District staff. \uf0b7 All Implemented subprojects were screened for their environmental impact and", "page": 310, "level": 4}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following areas where the LGs needed improvement;", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where the LGs needed improvement;", "page": 310, "level": 2}}, {"headings_1": {"content": "b) Areas of improvement", "page": 310, "level": 5}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Funding and absorption", "metadata": {"headings": [{"headings_0": {"content": "(i) Funding and absorption", "page": 310, "level": 5}}, {"headings_1": {"content": "I noted the following areas where the LGs needed improvement;", "page": 310, "level": 2}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The DRDIP Operation Manual, 2019 provides that; the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project", "metadata": {"headings": [{"headings_0": {"content": "The DRDIP Operation Manual, 2019 provides that; the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project", "page": 310, "level": 4}}, {"headings_1": {"content": "(i) Funding and absorption", "page": 310, "level": 5}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "resources to the participating districts for planning and subsequent funding", "metadata": {"headings": [{"headings_0": {"content": "The DRDIP Operation Manual, 2019 provides that; the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project", "page": 310, "level": 4}}, {"headings_1": {"content": "(i) Funding and absorption", "page": 310, "level": 5}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I reviewed the budget performance of the 15 Districts implementing the program and", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of the 15 Districts implementing the program and", "page": 310, "level": 2}}, {"headings_1": {"content": "The DRDIP Operation Manual, 2019 provides that; the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project", "page": 310, "level": 4}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "noted the following: \n", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of the 15 Districts implementing the program and", "page": 310, "level": 2}}, {"headings_1": {"content": "The DRDIP Operation Manual, 2019 provides that; the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project", "page": 310, "level": 4}}, [{"headings_0": {"content": "I reviewed the budget performance of the 15 Districts implementing the program and", "page": 310, "level": 2}}, {"headings_1": {"content": "The DRDIP Operation Manual, 2019 provides that; the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project", "page": 310, "level": 4}}]], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A total of UGX.56.894Bn (39%) was released to 15 Districts, out of UGX.144.541Bn that was budgeted leading to a shortfall of UGX.87.646Bn (61%). The shortfall resulted into non implementation of 386 subprojects in 11 districts.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of the 15 Districts implementing the program and", "page": 310, "level": 2}}, {"headings_1": {"content": "The DRDIP Operation Manual, 2019 provides that; the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project", "page": 310, "level": 4}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "310", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of the 15 Districts implementing the program and", "page": 310, "level": 2}}, {"headings_1": {"content": "The DRDIP Operation Manual, 2019 provides that; the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project", "page": 310, "level": 4}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Out of UGX.53.750 released for subprojects, UGX.50.124Bn (93%) was disbursed to subprojects while UGX.3.626Bn was not. The under absorption led to the failure to implement 6 Subprojects in four (4) districts.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of UGX.53.750 released for subprojects, UGX.50.124Bn (93%) was disbursed to subprojects while UGX.3.626Bn was not. The under absorption led to the failure to implement 6 Subprojects in four (4) districts.", "page": 311, "level": 4}}, {"headings_1": {"content": "I reviewed the budget performance of the 15 Districts implementing the program and", "page": 310, "level": 2}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- In addition, out of UGX.3.144Bn that was released for operational costs,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of UGX.53.750 released for subprojects, UGX.50.124Bn (93%) was disbursed to subprojects while UGX.3.626Bn was not. The under absorption led to the failure to implement 6 Subprojects in four (4) districts.", "page": 311, "level": 4}}, {"headings_1": {"content": "I reviewed the budget performance of the 15 Districts implementing the program and", "page": 310, "level": 2}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of UGX.53.750 released for subprojects, UGX.50.124Bn (93%) was disbursed to subprojects while UGX.3.626Bn was not. The under absorption led to the failure to implement 6 Subprojects in four (4) districts.", "page": 311, "level": 4}}, {"headings_1": {"content": "I reviewed the budget performance of the 15 Districts implementing the program and", "page": 310, "level": 2}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.3.069Bn (98%) was utilised leaving UGX.75Mn unutilised. This under-", "metadata": {"headings": [{"headings_0": {"content": "UGX.3.069Bn (98%) was utilised leaving UGX.75Mn unutilised. This under-", "page": 311, "level": 2}}, {"headings_1": {"content": "\uf0b7 Out of UGX.53.750 released for subprojects, UGX.50.124Bn (93%) was disbursed to subprojects while UGX.3.626Bn was not. The under absorption led to the failure to implement 6 Subprojects in four (4) districts.", "page": 311, "level": 4}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "utilisation affected effective planning, evaluation and monitoring of the program \nThe Accounting Officers explained that while funding requests were based on approved", "metadata": {"headings": [{"headings_0": {"content": "UGX.3.069Bn (98%) was utilised leaving UGX.75Mn unutilised. This under-", "page": 311, "level": 2}}, {"headings_1": {"content": "\uf0b7 Out of UGX.53.750 released for subprojects, UGX.50.124Bn (93%) was disbursed to subprojects while UGX.3.626Bn was not. The under absorption led to the failure to implement 6 Subprojects in four (4) districts.", "page": 311, "level": 4}}, [{"headings_0": {"content": "UGX.3.069Bn (98%) was utilised leaving UGX.75Mn unutilised. This under-", "page": 311, "level": 2}}, {"headings_1": {"content": "\uf0b7 Out of UGX.53.750 released for subprojects, UGX.50.124Bn (93%) was disbursed to subprojects while UGX.3.626Bn was not. The under absorption led to the failure to implement 6 Subprojects in four (4) districts.", "page": 311, "level": 4}}]], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "projects, OPM only funded already existing SESI projects that needed extra funds due to cost variations. For example, OPM had indicated to Accounting Officers that projects in Arua, Moyo and Hoima would be differed to later years due to inadequate funds", "metadata": {"headings": [{"headings_0": {"content": "projects, OPM only funded already existing SESI projects that needed extra funds due to cost variations. For example, OPM had indicated to Accounting Officers that projects in Arua, Moyo and Hoima would be differed to later years due to inadequate funds", "page": 311, "level": 4}}, {"headings_1": {"content": "UGX.3.069Bn (98%) was utilised leaving UGX.75Mn unutilised. This under-", "page": 311, "level": 2}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "projects, OPM only funded already existing SESI projects that needed extra funds due to cost variations. For example, OPM had indicated to Accounting Officers that projects in Arua, Moyo and Hoima would be differed to later years due to inadequate funds", "page": 311, "level": 4}}, {"headings_1": {"content": "UGX.3.069Bn (98%) was utilised leaving UGX.75Mn unutilised. This under-", "page": 311, "level": 2}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UGX.16.118Bn held in commercial bank accounts had not been utilised in 9 districts. The Accounting Officers explained that some of the unutilised funds on subproject bank accounts were savings from cost variations in subprojects and", "metadata": {"headings": [{"headings_0": {"content": "projects, OPM only funded already existing SESI projects that needed extra funds due to cost variations. For example, OPM had indicated to Accounting Officers that projects in Arua, Moyo and Hoima would be differed to later years due to inadequate funds", "page": 311, "level": 4}}, {"headings_1": {"content": "UGX.3.069Bn (98%) was utilised leaving UGX.75Mn unutilised. This under-", "page": 311, "level": 2}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "interest earnings from banks. The Accounting Officers were awaiting guidance from OPM regarding these balances. They further explained that other unutilised", "metadata": {"headings": [{"headings_0": {"content": "interest earnings from banks. The Accounting Officers were awaiting guidance from OPM regarding these balances. They further explained that other unutilised", "page": 311, "level": 4}}, {"headings_1": {"content": "projects, OPM only funded already existing SESI projects that needed extra funds due to cost variations. For example, OPM had indicated to Accounting Officers that projects in Arua, Moyo and Hoima would be differed to later years due to inadequate funds", "page": 311, "level": 4}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "funds related to retentions not yet paid while other projects were still ongoing with pending payments. \n", "metadata": {"headings": [{"headings_0": {"content": "interest earnings from banks. The Accounting Officers were awaiting guidance from OPM regarding these balances. They further explained that other unutilised", "page": 311, "level": 4}}, {"headings_1": {"content": "projects, OPM only funded already existing SESI projects that needed extra funds due to cost variations. For example, OPM had indicated to Accounting Officers that projects in Arua, Moyo and Hoima would be differed to later years due to inadequate funds", "page": 311, "level": 4}}, [{"headings_0": {"content": "interest earnings from banks. The Accounting Officers were awaiting guidance from OPM regarding these balances. They further explained that other unutilised", "page": 311, "level": 4}}, {"headings_1": {"content": "projects, OPM only funded already existing SESI projects that needed extra funds due to cost variations. For example, OPM had indicated to Accounting Officers that projects in Arua, Moyo and Hoima would be differed to later years due to inadequate funds", "page": 311, "level": 4}}]], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There were delays in release of Social and Economic Services Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "interest earnings from banks. The Accounting Officers were awaiting guidance from OPM regarding these balances. They further explained that other unutilised", "page": 311, "level": 4}}, {"headings_1": {"content": "projects, OPM only funded already existing SESI projects that needed extra funds due to cost variations. For example, OPM had indicated to Accounting Officers that projects in Arua, Moyo and Hoima would be differed to later years due to inadequate funds", "page": 311, "level": 4}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "subproject funds from MoFPED on approval by OPM to all the 15 districts with", "metadata": {"headings": [{"headings_0": {"content": "subproject funds from MoFPED on approval by OPM to all the 15 districts with", "page": 311, "level": 2}}, {"headings_1": {"content": "interest earnings from banks. The Accounting Officers were awaiting guidance from OPM regarding these balances. They further explained that other unutilised", "page": 311, "level": 4}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "disbursements happening in the 3rd and 4th quarters of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "subproject funds from MoFPED on approval by OPM to all the 15 districts with", "page": 311, "level": 2}}, {"headings_1": {"content": "interest earnings from banks. The Accounting Officers were awaiting guidance from OPM regarding these balances. They further explained that other unutilised", "page": 311, "level": 4}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Notably, Isingiro and Lamwo received UGX.2.724Bn and UGX.7.788Bn respectively", "metadata": {"headings": [{"headings_0": {"content": "Notably, Isingiro and Lamwo received UGX.2.724Bn and UGX.7.788Bn respectively", "page": 311, "level": 2}}, {"headings_1": {"content": "subproject funds from MoFPED on approval by OPM to all the 15 districts with", "page": 311, "level": 2}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "in last month (June) of the financial year to implement 67 subprojects, consequently these projects could not be implemented.", "metadata": {"headings": [{"headings_0": {"content": "Notably, Isingiro and Lamwo received UGX.2.724Bn and UGX.7.788Bn respectively", "page": 311, "level": 2}}, {"headings_1": {"content": "subproject funds from MoFPED on approval by OPM to all the 15 districts with", "page": 311, "level": 2}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with MoFPED with the approval of OPM, to which they have no control. However, this caused delayed", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the mandate to release funds lies with MoFPED with the approval of OPM, to which they have no control. However, this caused delayed", "page": 311, "level": 4}}, {"headings_1": {"content": "Notably, Isingiro and Lamwo received UGX.2.724Bn and UGX.7.788Bn respectively", "page": 311, "level": 2}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "approval of design works for infrastructural projects and delayed the commencement of procurement processes, consequently leading to delayed implementation of subprojects.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the mandate to release funds lies with MoFPED with the approval of OPM, to which they have no control. However, this caused delayed", "page": 311, "level": 4}}, {"headings_1": {"content": "Notably, Isingiro and Lamwo received UGX.2.724Bn and UGX.7.788Bn respectively", "page": 311, "level": 2}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 311, "level": 5}}, {"headings_1": {"content": "The Accounting Officers explained that the mandate to release funds lies with MoFPED with the approval of OPM, to which they have no control. However, this caused delayed", "page": 311, "level": 4}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "\uf0b7 The OPM should ensure that approved subprojects are funded timely", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The OPM should ensure that approved subprojects are funded timely", "page": 311, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 311, "level": 5}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The Accounting Officers and OPM should follow up on all project balances on commercial banks and ensure that the funds are not misused\n- The Accounting Officers should engage OPM regarding the utilisation of subproject savings and interests earned", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The OPM should ensure that approved subprojects are funded timely", "page": 311, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 311, "level": 5}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The OPM should ensure that approved subprojects are funded timely", "page": 311, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 311, "level": 5}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii) Implementation of project activities", "metadata": {"headings": [{"headings_0": {"content": "(ii) Implementation of project activities", "page": 311, "level": 5}}, {"headings_1": {"content": "\uf0b7 The OPM should ensure that approved subprojects are funded timely", "page": 311, "level": 2}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The DRDIP Operation Manual, 2019 provides that:", "metadata": {"headings": [{"headings_0": {"content": "(ii) Implementation of project activities", "page": 311, "level": 5}}, {"headings_1": {"content": "\uf0b7 The OPM should ensure that approved subprojects are funded timely", "page": 311, "level": 2}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Only those subprojects which are currently functioning and/or have recurrent", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Only those subprojects which are currently functioning and/or have recurrent", "page": 311, "level": 2}}, {"headings_1": {"content": "(ii) Implementation of project activities", "page": 311, "level": 5}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "budget for staff and materials provided by the respective administration will be supported \n311", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Only those subprojects which are currently functioning and/or have recurrent", "page": 311, "level": 2}}, {"headings_1": {"content": "(ii) Implementation of project activities", "page": 311, "level": 5}}, [{"headings_0": {"content": "\uf0b7 Only those subprojects which are currently functioning and/or have recurrent", "page": 311, "level": 2}}, {"headings_1": {"content": "(ii) Implementation of project activities", "page": 311, "level": 5}}]], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A Web-Based Management Information System shall be set up through which data, including accountability data, will be captured at all stages of the implementation", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Only those subprojects which are currently functioning and/or have recurrent", "page": 311, "level": 2}}, {"headings_1": {"content": "(ii) Implementation of project activities", "page": 311, "level": 5}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Only those subprojects which are currently functioning and/or have recurrent", "page": 311, "level": 2}}, {"headings_1": {"content": "(ii) Implementation of project activities", "page": 311, "level": 5}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "of the subprojects and that that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level", "metadata": {"headings": [{"headings_0": {"content": "of the subprojects and that that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level", "page": 312, "level": 4}}, {"headings_1": {"content": "\uf0b7 Only those subprojects which are currently functioning and/or have recurrent", "page": 311, "level": 2}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and", "metadata": {"headings": [{"headings_0": {"content": "of the subprojects and that that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level", "page": 312, "level": 4}}, {"headings_1": {"content": "\uf0b7 Only those subprojects which are currently functioning and/or have recurrent", "page": 311, "level": 2}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "of the subprojects and that that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level", "page": 312, "level": 4}}, {"headings_1": {"content": "\uf0b7 Only those subprojects which are currently functioning and/or have recurrent", "page": 311, "level": 2}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "compliance with the project guidelines. I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "compliance with the project guidelines. I made the following observations;", "page": 312, "level": 2}}, {"headings_1": {"content": "of the subprojects and that that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 17 completed infrastructure subprojects in 5 districts worth UGX.12.041Bn had not been put to use by the communities due to lack of medical equipment as summarised in table below;", "metadata": {"headings": [{"headings_0": {"content": "compliance with the project guidelines. I made the following observations;", "page": 312, "level": 2}}, {"headings_1": {"content": "of the subprojects and that that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "compliance with the project guidelines. I made the following observations;", "page": 312, "level": 2}}, {"headings_1": {"content": "of the subprojects and that that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 61: completed infrastructure worth UGX.12.041Bn not in use by the communities due to lack of medical equipment", "metadata": {"headings": [{"headings_0": {"content": "Table 61: completed infrastructure worth UGX.12.041Bn not in use by the communities due to lack of medical equipment", "page": 312, "level": 2}}, {"headings_1": {"content": "compliance with the project guidelines. I made the following observations;", "page": 312, "level": 2}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["1.", "Kyegegwa District Local Government", "1", "0.350"], ["2.", "Madi-Okollo District Local Government", "2", "3.035"], ["3.", "Moyo District Local Government", "6", "3.209"], ["4.", "Obongi District Local Government", "1", "1.353"], ["5.", "Yumbe District Local Government", "7", "4.094"], ["", "**Total**", "**17**", "**12.041**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 61: completed infrastructure worth UGX.12.041Bn not in use by the communities due to lack of medical equipment", "page": 312, "level": 2}}, {"headings_1": {"content": "compliance with the project guidelines. I made the following observations;", "page": 312, "level": 2}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Entity", "Number of projects", "Cost of constructed projects (UGX) Bn"], "type": "table"}}, {"content": "The Accounting Officers explained that Medical equipment were supposed to be procured and installed by Ministry of Health. However, this had not been done.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that Medical equipment were supposed to be procured and installed by Ministry of Health. However, this had not been done.", "page": 312, "level": 4}}, {"headings_1": {"content": "Table 61: completed infrastructure worth UGX.12.041Bn not in use by the communities due to lack of medical equipment", "page": 312, "level": 2}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "\uf0b7 Out of 65 Infrastructure subprojects 28 (43%) subprojects worth UGX.6.726Bn were fully implemented, 30 (46%) subprojects worth UGX.25.886Bn were partially implemented and 7 (11%) subprojects worth UGX 5.743Bn were not implemented", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 65 Infrastructure subprojects 28 (43%) subprojects worth UGX.6.726Bn were fully implemented, 30 (46%) subprojects worth UGX.25.886Bn were partially implemented and 7 (11%) subprojects worth UGX 5.743Bn were not implemented", "page": 312, "level": 4}}, {"headings_1": {"content": "The Accounting Officers explained that Medical equipment were supposed to be procured and installed by Ministry of Health. However, this had not been done.", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "at all.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 65 Infrastructure subprojects 28 (43%) subprojects worth UGX.6.726Bn were fully implemented, 30 (46%) subprojects worth UGX.25.886Bn were partially implemented and 7 (11%) subprojects worth UGX 5.743Bn were not implemented", "page": 312, "level": 4}}, {"headings_1": {"content": "The Accounting Officers explained that Medical equipment were supposed to be procured and installed by Ministry of Health. However, this had not been done.", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 65 Livelihood subprojects 23 (35%) subprojects worth UGX.462Mn were", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 65 Infrastructure subprojects 28 (43%) subprojects worth UGX.6.726Bn were fully implemented, 30 (46%) subprojects worth UGX.25.886Bn were partially implemented and 7 (11%) subprojects worth UGX 5.743Bn were not implemented", "page": 312, "level": 4}}, {"headings_1": {"content": "The Accounting Officers explained that Medical equipment were supposed to be procured and installed by Ministry of Health. However, this had not been done.", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 65 Infrastructure subprojects 28 (43%) subprojects worth UGX.6.726Bn were fully implemented, 30 (46%) subprojects worth UGX.25.886Bn were partially implemented and 7 (11%) subprojects worth UGX 5.743Bn were not implemented", "page": 312, "level": 4}}, {"headings_1": {"content": "The Accounting Officers explained that Medical equipment were supposed to be procured and installed by Ministry of Health. However, this had not been done.", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "fully implemented, 24 (37%) subprojects worth UGX.603Mn were partially implemented and 18 (28%) subprojects worth UGX.532Mn were not implemented", "metadata": {"headings": [{"headings_0": {"content": "fully implemented, 24 (37%) subprojects worth UGX.603Mn were partially implemented and 18 (28%) subprojects worth UGX.532Mn were not implemented", "page": 312, "level": 4}}, {"headings_1": {"content": "\uf0b7 Out of 65 Infrastructure subprojects 28 (43%) subprojects worth UGX.6.726Bn were fully implemented, 30 (46%) subprojects worth UGX.25.886Bn were partially implemented and 7 (11%) subprojects worth UGX 5.743Bn were not implemented", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "at all.", "metadata": {"headings": [{"headings_0": {"content": "fully implemented, 24 (37%) subprojects worth UGX.603Mn were partially implemented and 18 (28%) subprojects worth UGX.532Mn were not implemented", "page": 312, "level": 4}}, {"headings_1": {"content": "\uf0b7 Out of 65 Infrastructure subprojects 28 (43%) subprojects worth UGX.6.726Bn were fully implemented, 30 (46%) subprojects worth UGX.25.886Bn were partially implemented and 7 (11%) subprojects worth UGX 5.743Bn were not implemented", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Out of 285 sustainable environment management subprojects 114 (40%) subprojects worth UGX.6.976Bn were fully implemented, 106 (37%) subprojects worth UGX.8.478Bn were partially implemented and 65 (23%) subprojects worth", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 285 sustainable environment management subprojects 114 (40%) subprojects worth UGX.6.976Bn were fully implemented, 106 (37%) subprojects worth UGX.8.478Bn were partially implemented and 65 (23%) subprojects worth", "page": 312, "level": 4}}, {"headings_1": {"content": "fully implemented, 24 (37%) subprojects worth UGX.603Mn were partially implemented and 18 (28%) subprojects worth UGX.532Mn were not implemented", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UGX.5.068Bn were not implemented at all. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 285 sustainable environment management subprojects 114 (40%) subprojects worth UGX.6.976Bn were fully implemented, 106 (37%) subprojects worth UGX.8.478Bn were partially implemented and 65 (23%) subprojects worth", "page": 312, "level": 4}}, {"headings_1": {"content": "fully implemented, 24 (37%) subprojects worth UGX.603Mn were partially implemented and 18 (28%) subprojects worth UGX.532Mn were not implemented", "page": 312, "level": 4}}, [{"headings_0": {"content": "\uf0b7 Out of 285 sustainable environment management subprojects 114 (40%) subprojects worth UGX.6.976Bn were fully implemented, 106 (37%) subprojects worth UGX.8.478Bn were partially implemented and 65 (23%) subprojects worth", "page": 312, "level": 4}}, {"headings_1": {"content": "fully implemented, 24 (37%) subprojects worth UGX.603Mn were partially implemented and 18 (28%) subprojects worth UGX.532Mn were not implemented", "page": 312, "level": 4}}]], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Considering DRDIP is ending on 31/12/2023, there is a risk that the ongoing projects may not be fully implemented", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 285 sustainable environment management subprojects 114 (40%) subprojects worth UGX.6.976Bn were fully implemented, 106 (37%) subprojects worth UGX.8.478Bn were partially implemented and 65 (23%) subprojects worth", "page": 312, "level": 4}}, {"headings_1": {"content": "fully implemented, 24 (37%) subprojects worth UGX.603Mn were partially implemented and 18 (28%) subprojects worth UGX.532Mn were not implemented", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Implementing Partners (IP) failed to implement 136 subprojects worth UGX.12.033Bn in 7 districts. The IPs had been appointed by OPM without the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Implementing Partners (IP) failed to implement 136 subprojects worth UGX.12.033Bn in 7 districts. The IPs had been appointed by OPM without the", "page": 312, "level": 4}}, {"headings_1": {"content": "\uf0b7 Out of 285 sustainable environment management subprojects 114 (40%) subprojects worth UGX.6.976Bn were fully implemented, 106 (37%) subprojects worth UGX.8.478Bn were partially implemented and 65 (23%) subprojects worth", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "312", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Implementing Partners (IP) failed to implement 136 subprojects worth UGX.12.033Bn in 7 districts. The IPs had been appointed by OPM without the", "page": 312, "level": 4}}, {"headings_1": {"content": "\uf0b7 Out of 285 sustainable environment management subprojects 114 (40%) subprojects worth UGX.6.976Bn were fully implemented, 106 (37%) subprojects worth UGX.8.478Bn were partially implemented and 65 (23%) subprojects worth", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "involvement of the implementing districts nor the communities contrary to DRDIP", "metadata": {"headings": [{"headings_0": {"content": "involvement of the implementing districts nor the communities contrary to DRDIP", "page": 313, "level": 2}}, {"headings_1": {"content": "\uf0b7 Implementing Partners (IP) failed to implement 136 subprojects worth UGX.12.033Bn in 7 districts. The IPs had been appointed by OPM without the", "page": 312, "level": 4}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "involvement of the implementing districts nor the communities contrary to DRDIP", "page": 313, "level": 2}}, {"headings_1": {"content": "\uf0b7 Implementing Partners (IP) failed to implement 136 subprojects worth UGX.12.033Bn in 7 districts. The IPs had been appointed by OPM without the", "page": 312, "level": 4}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officers explained that Implementation of projects by IPs was delayed by", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that Implementation of projects by IPs was delayed by", "page": 313, "level": 2}}, {"headings_1": {"content": "involvement of the implementing districts nor the communities contrary to DRDIP", "page": 313, "level": 2}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "investigations by IGG, where by IPs were suspended. The projects restarted on reinstatement of the IPs.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that Implementation of projects by IPs was delayed by", "page": 313, "level": 2}}, {"headings_1": {"content": "involvement of the implementing districts nor the communities contrary to DRDIP", "page": 313, "level": 2}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 A non-existent subproject in Moyo DLG was paid UGX.50Mn. Furthermore, UGX.100Mn meant for two subprojects in the district was not transferred to the respective subprojects. I could not ascertain how the funds were utilised.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A non-existent subproject in Moyo DLG was paid UGX.50Mn. Furthermore, UGX.100Mn meant for two subprojects in the district was not transferred to the respective subprojects. I could not ascertain how the funds were utilised.", "page": 313, "level": 4}}, {"headings_1": {"content": "The Accounting Officers explained that Implementation of projects by IPs was delayed by", "page": 313, "level": 2}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- In Yumbe district, 39 procurements worth UGX.2.958Bn were not approved by the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A non-existent subproject in Moyo DLG was paid UGX.50Mn. Furthermore, UGX.100Mn meant for two subprojects in the district was not transferred to the respective subprojects. I could not ascertain how the funds were utilised.", "page": 313, "level": 4}}, {"headings_1": {"content": "The Accounting Officers explained that Implementation of projects by IPs was delayed by", "page": 313, "level": 2}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A non-existent subproject in Moyo DLG was paid UGX.50Mn. Furthermore, UGX.100Mn meant for two subprojects in the district was not transferred to the respective subprojects. I could not ascertain how the funds were utilised.", "page": 313, "level": 4}}, {"headings_1": {"content": "The Accounting Officers explained that Implementation of projects by IPs was delayed by", "page": 313, "level": 2}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "subproject Community Project Management Committees (CPMCs) and Community Procurement Committees (CPC) while 7 procurements worth UGX.3.788Bn did not seek guidance from district specialists. These procurements were not awarded by", "metadata": {"headings": [{"headings_0": {"content": "subproject Community Project Management Committees (CPMCs) and Community Procurement Committees (CPC) while 7 procurements worth UGX.3.788Bn did not seek guidance from district specialists. These procurements were not awarded by", "page": 313, "level": 4}}, {"headings_1": {"content": "\uf0b7 A non-existent subproject in Moyo DLG was paid UGX.50Mn. Furthermore, UGX.100Mn meant for two subprojects in the district was not transferred to the respective subprojects. I could not ascertain how the funds were utilised.", "page": 313, "level": 4}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the communities but rather by OPM. \nFurthermore, a contract district worth", "metadata": {"headings": [{"headings_0": {"content": "subproject Community Project Management Committees (CPMCs) and Community Procurement Committees (CPC) while 7 procurements worth UGX.3.788Bn did not seek guidance from district specialists. These procurements were not awarded by", "page": 313, "level": 4}}, {"headings_1": {"content": "\uf0b7 A non-existent subproject in Moyo DLG was paid UGX.50Mn. Furthermore, UGX.100Mn meant for two subprojects in the district was not transferred to the respective subprojects. I could not ascertain how the funds were utilised.", "page": 313, "level": 4}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.423Mn was awarded to a firm that didn\u2019t have the capacity to execute the", "metadata": {"headings": [{"headings_0": {"content": "UGX.423Mn was awarded to a firm that didn\u2019t have the capacity to execute the", "page": 313, "level": 2}}, {"headings_1": {"content": "subproject Community Project Management Committees (CPMCs) and Community Procurement Committees (CPC) while 7 procurements worth UGX.3.788Bn did not seek guidance from district specialists. These procurements were not awarded by", "page": 313, "level": 4}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "works. \n", "metadata": {"headings": [{"headings_0": {"content": "UGX.423Mn was awarded to a firm that didn\u2019t have the capacity to execute the", "page": 313, "level": 2}}, {"headings_1": {"content": "subproject Community Project Management Committees (CPMCs) and Community Procurement Committees (CPC) while 7 procurements worth UGX.3.788Bn did not seek guidance from district specialists. These procurements were not awarded by", "page": 313, "level": 4}}, [{"headings_0": {"content": "UGX.423Mn was awarded to a firm that didn\u2019t have the capacity to execute the", "page": 313, "level": 2}}, {"headings_1": {"content": "subproject Community Project Management Committees (CPMCs) and Community Procurement Committees (CPC) while 7 procurements worth UGX.3.788Bn did not seek guidance from district specialists. These procurements were not awarded by", "page": 313, "level": 4}}]], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In Hoima district, a contract manager was not appointed for a reverse osmosis", "metadata": {"headings": [{"headings_0": {"content": "UGX.423Mn was awarded to a firm that didn\u2019t have the capacity to execute the", "page": 313, "level": 2}}, {"headings_1": {"content": "subproject Community Project Management Committees (CPMCs) and Community Procurement Committees (CPC) while 7 procurements worth UGX.3.788Bn did not seek guidance from district specialists. These procurements were not awarded by", "page": 313, "level": 4}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "water project worth UGX.500Mn while in Yumbe district, the appointed contract", "metadata": {"headings": [{"headings_0": {"content": "water project worth UGX.500Mn while in Yumbe district, the appointed contract", "page": 313, "level": 2}}, {"headings_1": {"content": "UGX.423Mn was awarded to a firm that didn\u2019t have the capacity to execute the", "page": 313, "level": 2}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "manager failed ensure timely approval of environment impact assessments for a valley dam project worth UGX.1.800Bn. This led to delayed implementation of the two projects.", "metadata": {"headings": [{"headings_0": {"content": "water project worth UGX.500Mn while in Yumbe district, the appointed contract", "page": 313, "level": 2}}, {"headings_1": {"content": "UGX.423Mn was awarded to a firm that didn\u2019t have the capacity to execute the", "page": 313, "level": 2}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 In Moyo, Arua and Hoima districts, Community Procurement and Management Committees did not submit monthly physical progress reports or financial reports", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In Moyo, Arua and Hoima districts, Community Procurement and Management Committees did not submit monthly physical progress reports or financial reports", "page": 313, "level": 4}}, {"headings_1": {"content": "water project worth UGX.500Mn while in Yumbe district, the appointed contract", "page": 313, "level": 2}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to their respective districts which undermined timely interventions and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In Moyo, Arua and Hoima districts, Community Procurement and Management Committees did not submit monthly physical progress reports or financial reports", "page": 313, "level": 4}}, {"headings_1": {"content": "water project worth UGX.500Mn while in Yumbe district, the appointed contract", "page": 313, "level": 2}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "accountabilities. Data in the DRDIP MIS was also not fully captured.", "metadata": {"headings": [{"headings_0": {"content": "accountabilities. Data in the DRDIP MIS was also not fully captured.", "page": 313, "level": 2}}, {"headings_1": {"content": "\uf0b7 In Moyo, Arua and Hoima districts, Community Procurement and Management Committees did not submit monthly physical progress reports or financial reports", "page": 313, "level": 4}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers attributed this to limited skills and network challenges affected effective operation of DRDIP MIS.", "metadata": {"headings": [{"headings_0": {"content": "accountabilities. Data in the DRDIP MIS was also not fully captured.", "page": 313, "level": 2}}, {"headings_1": {"content": "\uf0b7 In Moyo, Arua and Hoima districts, Community Procurement and Management Committees did not submit monthly physical progress reports or financial reports", "page": 313, "level": 4}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 313, "level": 5}}, {"headings_1": {"content": "accountabilities. Data in the DRDIP MIS was also not fully captured.", "page": 313, "level": 2}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers should:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 313, "level": 5}}, {"headings_1": {"content": "accountabilities. Data in the DRDIP MIS was also not fully captured.", "page": 313, "level": 2}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Prioritise the implementation of all partially implemented and ongoing sub-projects", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Prioritise the implementation of all partially implemented and ongoing sub-projects", "page": 313, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 313, "level": 5}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "in the infrastructure, environment and livelihood sub-components", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Prioritise the implementation of all partially implemented and ongoing sub-projects", "page": 313, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 313, "level": 5}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Ensure that the DRDIP district coordinator monitors and guarantees that physical progress and financial reports are prepared by the CPMCs and accountabilities are uploaded into the DRDIP MIS\n- Ensure that sub-project focal persons are trained on the use of the DRDIP MIS", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Prioritise the implementation of all partially implemented and ongoing sub-projects", "page": 313, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 313, "level": 5}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Engage OPM regarding the future funding of ongoing subprojects.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Engage OPM regarding the future funding of ongoing subprojects.", "page": 313, "level": 2}}, {"headings_1": {"content": "\uf0b7 Prioritise the implementation of all partially implemented and ongoing sub-projects", "page": 313, "level": 2}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "313", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Engage OPM regarding the future funding of ongoing subprojects.", "page": 313, "level": 2}}, {"headings_1": {"content": "\uf0b7 Prioritise the implementation of all partially implemented and ongoing sub-projects", "page": 313, "level": 2}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii) Inspection for service delivery projects implemented in FY 2021/22 and 2022/23", "metadata": {"headings": [{"headings_0": {"content": "(iii) Inspection for service delivery projects implemented in FY 2021/22 and 2022/23", "page": 314, "level": 5}}, {"headings_1": {"content": "\uf0b7 Engage OPM regarding the future funding of ongoing subprojects.", "page": 313, "level": 2}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "metadata": {"headings": [{"headings_0": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}, {"headings_1": {"content": "(iii) Inspection for service delivery projects implemented in FY 2021/22 and 2022/23", "page": 314, "level": 5}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "quality, adequacy, time, cost and functionality; and observed that:", "metadata": {"headings": [{"headings_0": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}, {"headings_1": {"content": "(iii) Inspection for service delivery projects implemented in FY 2021/22 and 2022/23", "page": 314, "level": 5}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Six (6) subprojects worth UGX.15.654Bn in 6 districts had defects ranging from cracks on walls and un-cleared water channels under bridges\n- Twelve (12) subprojects worth UGX12.925Bn in 6 districts were behind schedule\n- UGX.256Mn was paid out from eleven (11) subprojects in 4 districts for Environmental mitigation measures with no corresponding/commensurate work.", "metadata": {"headings": [{"headings_0": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}, {"headings_1": {"content": "(iii) Inspection for service delivery projects implemented in FY 2021/22 and 2022/23", "page": 314, "level": 5}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nThe Accounting Officers explained that: \n", "metadata": {"headings": [{"headings_0": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}, {"headings_1": {"content": "(iii) Inspection for service delivery projects implemented in FY 2021/22 and 2022/23", "page": 314, "level": 5}}, [{"headings_0": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}, {"headings_1": {"content": "(iii) Inspection for service delivery projects implemented in FY 2021/22 and 2022/23", "page": 314, "level": 5}}], [{"headings_0": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}, {"headings_1": {"content": "(iii) Inspection for service delivery projects implemented in FY 2021/22 and 2022/23", "page": 314, "level": 5}}]], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The defects noted would be rectified as the projects were still in the defect liability period and retentions were not yet paid.\n- Environmental and Social Management Plan (ESMP) works were still ongoing and had been affected by the delayed completion of the subprojects and by the dry weather.", "metadata": {"headings": [{"headings_0": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}, {"headings_1": {"content": "(iii) Inspection for service delivery projects implemented in FY 2021/22 and 2022/23", "page": 314, "level": 5}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 314, "level": 5}}, {"headings_1": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers should ensure that all defects and ESMP works are", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 314, "level": 5}}, {"headings_1": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "corrected/completed prior to commissioning all projects. Furthermore, projects that are", "metadata": {"headings": [{"headings_0": {"content": "corrected/completed prior to commissioning all projects. Furthermore, projects that are", "page": 314, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 314, "level": 5}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "behind schedule should be expedited.", "metadata": {"headings": [{"headings_0": {"content": "corrected/completed prior to commissioning all projects. Furthermore, projects that are", "page": 314, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 314, "level": 5}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6.5. Transitional Road Rehabilitation Grant", "metadata": {"headings": [{"headings_0": {"content": "6.5. Transitional Road Rehabilitation Grant", "page": 314, "level": 5}}, {"headings_1": {"content": "corrected/completed prior to commissioning all projects. Furthermore, projects that are", "page": 314, "level": 2}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Transitional Road Rehabilitation Grant is operated under the Ministry of Works to", "metadata": {"headings": [{"headings_0": {"content": "The Transitional Road Rehabilitation Grant is operated under the Ministry of Works to", "page": 314, "level": 2}}, {"headings_1": {"content": "6.5. Transitional Road Rehabilitation Grant", "page": 314, "level": 5}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "meet road rehabilitation needs of the district and urban roads countrywide in selected beneficiary LGs. This is an intervention to support the inadequate road maintenance budget under the Uganda Road fund.", "metadata": {"headings": [{"headings_0": {"content": "The Transitional Road Rehabilitation Grant is operated under the Ministry of Works to", "page": 314, "level": 2}}, {"headings_1": {"content": "6.5. Transitional Road Rehabilitation Grant", "page": 314, "level": 5}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Out of the 22 participating LGs, I sampled 15 LGs which received UGX.16.140Bn out of the UGX.17.556Bn that was budgeted representing 92% performance for the financial year 2022/23. Out of the received amount, the LGs spent UGX.13.892Bn (86%) leading", "metadata": {"headings": [{"headings_0": {"content": "Out of the 22 participating LGs, I sampled 15 LGs which received UGX.16.140Bn out of the UGX.17.556Bn that was budgeted representing 92% performance for the financial year 2022/23. Out of the received amount, the LGs spent UGX.13.892Bn (86%) leading", "page": 314, "level": 4}}, {"headings_1": {"content": "The Transitional Road Rehabilitation Grant is operated under the Ministry of Works to", "page": 314, "level": 2}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to un-utilized funds of UGX.2.247Bn.", "metadata": {"headings": [{"headings_0": {"content": "Out of the 22 participating LGs, I sampled 15 LGs which received UGX.16.140Bn out of the UGX.17.556Bn that was budgeted representing 92% performance for the financial year 2022/23. Out of the received amount, the LGs spent UGX.13.892Bn (86%) leading", "page": 314, "level": 4}}, {"headings_1": {"content": "The Transitional Road Rehabilitation Grant is operated under the Ministry of Works to", "page": 314, "level": 2}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the", "metadata": {"headings": [{"headings_0": {"content": "I developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the", "page": 314, "level": 4}}, {"headings_1": {"content": "Out of the 22 participating LGs, I sampled 15 LGs which received UGX.16.140Bn out of the UGX.17.556Bn that was budgeted representing 92% performance for the financial year 2022/23. Out of the received amount, the LGs spent UGX.13.892Bn (86%) leading", "page": 314, "level": 4}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "I developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the", "page": 314, "level": 4}}, {"headings_1": {"content": "Out of the 22 participating LGs, I sampled 15 LGs which received UGX.16.140Bn out of the UGX.17.556Bn that was budgeted representing 92% performance for the financial year 2022/23. Out of the received amount, the LGs spent UGX.13.892Bn (86%) leading", "page": 314, "level": 4}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(a) Positive observations", "metadata": {"headings": [{"headings_0": {"content": "(a) Positive observations", "page": 314, "level": 5}}, {"headings_1": {"content": "I developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the", "page": 314, "level": 4}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following areas where the 15 LGs had commendable performance: \n314 \n", "metadata": {"headings": [{"headings_0": {"content": "(a) Positive observations", "page": 314, "level": 5}}, {"headings_1": {"content": "I developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the", "page": 314, "level": 4}}, [{"headings_0": {"content": "(a) Positive observations", "page": 314, "level": 5}}, {"headings_1": {"content": "I developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the", "page": 314, "level": 4}}], [{"headings_0": {"content": "(a) Positive observations", "page": 314, "level": 5}}, {"headings_1": {"content": "I developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the", "page": 314, "level": 4}}]], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- All the projects implemented were incorporated into the District work plan and budget.\n- 12 LGs had their road materials tested and approved before use.", "metadata": {"headings": [{"headings_0": {"content": "(a) Positive observations", "page": 314, "level": 5}}, {"headings_1": {"content": "I developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the", "page": 314, "level": 4}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Procurements were undertaken in accordance with the PPDA regulations. \uf0b7 The work plans for the roads were prepared and approved.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Procurements were undertaken in accordance with the PPDA regulations. \uf0b7 The work plans for the roads were prepared and approved.", "page": 315, "level": 4}}, {"headings_1": {"content": "(a) Positive observations", "page": 314, "level": 5}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(b) Areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "(b) Areas of improvement", "page": 315, "level": 5}}, {"headings_1": {"content": "\uf0b7 Procurements were undertaken in accordance with the PPDA regulations. \uf0b7 The work plans for the roads were prepared and approved.", "page": 315, "level": 4}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following areas where the 15 LGs need improvement;", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where the 15 LGs need improvement;", "page": 315, "level": 2}}, {"headings_1": {"content": "(b) Areas of improvement", "page": 315, "level": 5}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Funding and absorption", "metadata": {"headings": [{"headings_0": {"content": "(i) Funding and absorption", "page": 315, "level": 5}}, {"headings_1": {"content": "I noted the following areas where the 15 LGs need improvement;", "page": 315, "level": 2}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the budget performance of LGs and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 315, "level": 2}}, {"headings_1": {"content": "(i) Funding and absorption", "page": 315, "level": 5}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 315, "level": 2}}, {"headings_1": {"content": "(i) Funding and absorption", "page": 315, "level": 5}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A total of UGX.16.140Bn (92%) was received in 15 LGs, out of UGX.17.556Bn budgeted.\n- Out of the funds received, UGX.13.892Bn (86%) was utilised leaving UGX.2.247 (14%) un-utilized by 7 LGs.\n- 6 LGs received grant funding for 15 projects in the 4th quarter instead of the 1st quarter as required by the grant guidelines. This delayed the implementation of the projects and consequently, funds were swept back at the year-end before completion of the projects.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 315, "level": 2}}, {"headings_1": {"content": "(i) Funding and absorption", "page": 315, "level": 5}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The Accounting officers explained that the responsibility of funds releases lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officers explained that the responsibility of funds releases lies with the MoFPED.", "page": 315, "level": 4}}, {"headings_1": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 315, "level": 2}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 315, "level": 5}}, {"headings_1": {"content": "The Accounting officers explained that the responsibility of funds releases lies with the MoFPED.", "page": 315, "level": 4}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The accounting officers should liaise with MoFPED to ensure timely release of funds to", "metadata": {"headings": [{"headings_0": {"content": "The accounting officers should liaise with MoFPED to ensure timely release of funds to", "page": 315, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 315, "level": 5}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "participating entities to enable them to implement planned road works.", "metadata": {"headings": [{"headings_0": {"content": "The accounting officers should liaise with MoFPED to ensure timely release of funds to", "page": 315, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 315, "level": 5}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(ii) Review of the implementation of Grant activities", "metadata": {"headings": [{"headings_0": {"content": "(ii) Review of the implementation of Grant activities", "page": 315, "level": 5}}, {"headings_1": {"content": "The accounting officers should liaise with MoFPED to ensure timely release of funds to", "page": 315, "level": 2}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the implementation of the Grant activities and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "(ii) Review of the implementation of Grant activities", "page": 315, "level": 5}}, {"headings_1": {"content": "The accounting officers should liaise with MoFPED to ensure timely release of funds to", "page": 315, "level": 2}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Rubindi \u2013 Buhweju Boarder road project worth UGX.300,000,000 in Mbarara District Local Government was implemented by the entity using Force Account mechanism without authorisation by the Ministry. Implementing projects using", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Rubindi \u2013 Buhweju Boarder road project worth UGX.300,000,000 in Mbarara District Local Government was implemented by the entity using Force Account mechanism without authorisation by the Ministry. Implementing projects using", "page": 315, "level": 4}}, {"headings_1": {"content": "(ii) Review of the implementation of Grant activities", "page": 315, "level": 5}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Force on Account contravened the grant guidelines.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Rubindi \u2013 Buhweju Boarder road project worth UGX.300,000,000 in Mbarara District Local Government was implemented by the entity using Force Account mechanism without authorisation by the Ministry. Implementing projects using", "page": 315, "level": 4}}, {"headings_1": {"content": "(ii) Review of the implementation of Grant activities", "page": 315, "level": 5}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 3 LGs had no evidence of material testing before construction of the approved", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Rubindi \u2013 Buhweju Boarder road project worth UGX.300,000,000 in Mbarara District Local Government was implemented by the entity using Force Account mechanism without authorisation by the Ministry. Implementing projects using", "page": 315, "level": 4}}, {"headings_1": {"content": "(ii) Review of the implementation of Grant activities", "page": 315, "level": 5}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "road works. This may result in shoddy works and loss of government funds.", "metadata": {"headings": [{"headings_0": {"content": "road works. This may result in shoddy works and loss of government funds.", "page": 315, "level": 2}}, {"headings_1": {"content": "\uf0b7 Rubindi \u2013 Buhweju Boarder road project worth UGX.300,000,000 in Mbarara District Local Government was implemented by the entity using Force Account mechanism without authorisation by the Ministry. Implementing projects using", "page": 315, "level": 4}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "\uf0b7 \nThe Accounting Officers did not provide response.", "metadata": {"headings": [{"headings_0": {"content": "road works. This may result in shoddy works and loss of government funds.", "page": 315, "level": 2}}, {"headings_1": {"content": "\uf0b7 Rubindi \u2013 Buhweju Boarder road project worth UGX.300,000,000 in Mbarara District Local Government was implemented by the entity using Force Account mechanism without authorisation by the Ministry. Implementing projects using", "page": 315, "level": 4}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 315, "level": 5}}, {"headings_1": {"content": "road works. This may result in shoddy works and loss of government funds.", "page": 315, "level": 2}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers should always adhere to the grant guidelines or seek authorization", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers should always adhere to the grant guidelines or seek authorization", "page": 315, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 315, "level": 5}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "for any deviation. \n315", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers should always adhere to the grant guidelines or seek authorization", "page": 315, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 315, "level": 5}}, [{"headings_0": {"content": "The Accounting Officers should always adhere to the grant guidelines or seek authorization", "page": 315, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 315, "level": 5}}]], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii) Inspection of service delivery indicators of Transitional road rehabilitation Grant", "metadata": {"headings": [{"headings_0": {"content": "(iii) Inspection of service delivery indicators of Transitional road rehabilitation Grant", "page": 316, "level": 5}}, {"headings_1": {"content": "The Accounting Officers should always adhere to the grant guidelines or seek authorization", "page": 315, "level": 2}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I conducted physical inspections between October and November 2023 on 8 road projects implemented at UGX.10.809Bn in 7LGs to assess performance of the Grant. I observed", "metadata": {"headings": [{"headings_0": {"content": "I conducted physical inspections between October and November 2023 on 8 road projects implemented at UGX.10.809Bn in 7LGs to assess performance of the Grant. I observed", "page": 316, "level": 4}}, {"headings_1": {"content": "(iii) Inspection of service delivery indicators of Transitional road rehabilitation Grant", "page": 316, "level": 5}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the following;", "metadata": {"headings": [{"headings_0": {"content": "I conducted physical inspections between October and November 2023 on 8 road projects implemented at UGX.10.809Bn in 7LGs to assess performance of the Grant. I observed", "page": 316, "level": 4}}, {"headings_1": {"content": "(iii) Inspection of service delivery indicators of Transitional road rehabilitation Grant", "page": 316, "level": 5}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 0.8 Km on Swazi road, Bushenyi DLG had off shoots that were not worked on leading to the washing away of bituminous layers and seals by water run offs.\n- 68.7 Km road in Butambala DLG on which installed culverts had no head walls which allowed soil erosion to affect the drainage system.\n- 104.1 Km rehabilitation road works in Kagadi DLG were undertaken as per BOQs,", "metadata": {"headings": [{"headings_0": {"content": "I conducted physical inspections between October and November 2023 on 8 road projects implemented at UGX.10.809Bn in 7LGs to assess performance of the Grant. I observed", "page": 316, "level": 4}}, {"headings_1": {"content": "(iii) Inspection of service delivery indicators of Transitional road rehabilitation Grant", "page": 316, "level": 5}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I conducted physical inspections between October and November 2023 on 8 road projects implemented at UGX.10.809Bn in 7LGs to assess performance of the Grant. I observed", "page": 316, "level": 4}}, {"headings_1": {"content": "(iii) Inspection of service delivery indicators of Transitional road rehabilitation Grant", "page": 316, "level": 5}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "however, Nguse River has since crossed over a portion of the road making it", "metadata": {"headings": [{"headings_0": {"content": "however, Nguse River has since crossed over a portion of the road making it", "page": 316, "level": 2}}, {"headings_1": {"content": "I conducted physical inspections between October and November 2023 on 8 road projects implemented at UGX.10.809Bn in 7LGs to assess performance of the Grant. I observed", "page": 316, "level": 4}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "inaccessible by the community.", "metadata": {"headings": [{"headings_0": {"content": "however, Nguse River has since crossed over a portion of the road making it", "page": 316, "level": 2}}, {"headings_1": {"content": "I conducted physical inspections between October and November 2023 on 8 road projects implemented at UGX.10.809Bn in 7LGs to assess performance of the Grant. I observed", "page": 316, "level": 4}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- No road works were undertaken on the 159 Km road in Kibaale District LG.\n- Construction of 177Km roads in Kibaale DLG, Nakapiripirit DLG and Wakiso DLG had not been completed at the time of inspection indicating that the projects had delayed by an average of 183 days.", "metadata": {"headings": [{"headings_0": {"content": "however, Nguse River has since crossed over a portion of the road making it", "page": 316, "level": 2}}, {"headings_1": {"content": "I conducted physical inspections between October and November 2023 on 8 road projects implemented at UGX.10.809Bn in 7LGs to assess performance of the Grant. I observed", "page": 316, "level": 4}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officers attributed the above to inadequate funding that has affected planned works on the roads", "metadata": {"headings": [{"headings_0": {"content": "however, Nguse River has since crossed over a portion of the road making it", "page": 316, "level": 2}}, {"headings_1": {"content": "I conducted physical inspections between October and November 2023 on 8 road projects implemented at UGX.10.809Bn in 7LGs to assess performance of the Grant. I observed", "page": 316, "level": 4}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 316, "level": 5}}, {"headings_1": {"content": "however, Nguse River has since crossed over a portion of the road making it", "page": 316, "level": 2}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting officers should ensure that the identified snags are rectified.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officers should ensure that the identified snags are rectified.", "page": 316, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 316, "level": 5}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "6.6. Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program", "metadata": {"headings": [{"headings_0": {"content": "6.6. Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program", "page": 316, "level": 5}}, {"headings_1": {"content": "The Accounting officers should ensure that the identified snags are rectified.", "page": 316, "level": 2}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government", "page": 316, "level": 4}}, {"headings_1": {"content": "6.6. Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program", "page": 316, "level": 5}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "service delivery across all decentralized service delivery.", "metadata": {"headings": [{"headings_0": {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government", "page": 316, "level": 4}}, {"headings_1": {"content": "6.6. Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program", "page": 316, "level": 5}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "As such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for", "metadata": {"headings": [{"headings_0": {"content": "As such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for", "page": 316, "level": 2}}, {"headings_1": {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government", "page": 316, "level": 4}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery.", "metadata": {"headings": [{"headings_0": {"content": "As such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for", "page": 316, "level": 2}}, {"headings_1": {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government", "page": 316, "level": 4}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Out of 141 participating LGs, I assessed the performance of the program in 125 (89%)", "metadata": {"headings": [{"headings_0": {"content": "Out of 141 participating LGs, I assessed the performance of the program in 125 (89%)", "page": 316, "level": 2}}, {"headings_1": {"content": "As such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for", "page": 316, "level": 2}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "LGs which had budgeted for UGX.359.511Bn and received UGX.348.410Bn (97%) in the", "metadata": {"headings": [{"headings_0": {"content": "Out of 141 participating LGs, I assessed the performance of the program in 125 (89%)", "page": 316, "level": 2}}, {"headings_1": {"content": "As such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for", "page": 316, "level": 2}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "financial year 2022/23. Out of the amount received, the LGs spent UGX.249.612Bn (72%)", "metadata": {"headings": [{"headings_0": {"content": "financial year 2022/23. Out of the amount received, the LGs spent UGX.249.612Bn (72%)", "page": 316, "level": 2}}, {"headings_1": {"content": "Out of 141 participating LGs, I assessed the performance of the program in 125 (89%)", "page": 316, "level": 2}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "leading to un-utilized funds of UGX.98.798Bn.", "metadata": {"headings": [{"headings_0": {"content": "financial year 2022/23. Out of the amount received, the LGs spent UGX.249.612Bn (72%)", "page": 316, "level": 2}}, {"headings_1": {"content": "Out of 141 participating LGs, I assessed the performance of the program in 125 (89%)", "page": 316, "level": 2}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}, {"headings_1": {"content": "financial year 2022/23. Out of the amount received, the LGs spent UGX.249.612Bn (72%)", "page": 316, "level": 2}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the program funds. \nTable 62: Planned and actual activities that were implemented using the program funds", "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}, {"headings_1": {"content": "financial year 2022/23. Out of the amount received, the LGs spent UGX.249.612Bn (72%)", "page": 316, "level": 2}}, [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}, {"headings_1": {"content": "financial year 2022/23. Out of the amount received, the LGs spent UGX.249.612Bn (72%)", "page": 316, "level": 2}}]], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["1", "Construction of seed schools", "144", "135"]], "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}, {"headings_1": {"content": "financial year 2022/23. Out of the amount received, the LGs spent UGX.249.612Bn (72%)", "page": 316, "level": 2}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "316", "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}, {"headings_1": {"content": "financial year 2022/23. Out of the amount received, the LGs spent UGX.249.612Bn (72%)", "page": 316, "level": 2}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["2", "Upgrading of HC II to HC III and Supply of medical equipment", "233", "227"], ["**Total**", null, "**377**", "**362**"]], "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}, {"headings_1": {"content": "financial year 2022/23. Out of the amount received, the LGs spent UGX.249.612Bn (72%)", "page": 316, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "I designed audit procedures to determine whether UGIFT activities were implemented and", "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}, {"headings_1": {"content": "financial year 2022/23. Out of the amount received, the LGs spent UGX.249.612Bn (72%)", "page": 316, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "monitored in accordance with applicable laws, regulations and Guidelines and observed", "metadata": {"headings": [{"headings_0": {"content": "monitored in accordance with applicable laws, regulations and Guidelines and observed", "page": 317, "level": 2}}, {"headings_1": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the following;", "metadata": {"headings": [{"headings_0": {"content": "monitored in accordance with applicable laws, regulations and Guidelines and observed", "page": 317, "level": 2}}, {"headings_1": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(a) Areas of Commendation", "metadata": {"headings": [{"headings_0": {"content": "(a) Areas of Commendation", "page": 317, "level": 5}}, {"headings_1": {"content": "monitored in accordance with applicable laws, regulations and Guidelines and observed", "page": 317, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following areas where LGs had commendable performance:", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where LGs had commendable performance:", "page": 317, "level": 2}}, {"headings_1": {"content": "(a) Areas of Commendation", "page": 317, "level": 5}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where LGs had commendable performance:", "page": 317, "level": 2}}, {"headings_1": {"content": "(a) Areas of Commendation", "page": 317, "level": 5}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 125 LGs, 114 (91%) LGs received all the funds budgeted.", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where LGs had commendable performance:", "page": 317, "level": 2}}, {"headings_1": {"content": "(a) Areas of Commendation", "page": 317, "level": 5}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Activities implemented in the 125 LGs were budgeted for. \uf0b7 In the 125 LGs, all funds were accounted for.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Activities implemented in the 125 LGs were budgeted for. \uf0b7 In the 125 LGs, all funds were accounted for.", "page": 317, "level": 4}}, {"headings_1": {"content": "I noted the following areas where LGs had commendable performance:", "page": 317, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(b) Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "(b) Areas of Improvement", "page": 317, "level": 5}}, {"headings_1": {"content": "\uf0b7 Activities implemented in the 125 LGs were budgeted for. \uf0b7 In the 125 LGs, all funds were accounted for.", "page": 317, "level": 4}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following areas were the LGs need improvement;", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas were the LGs need improvement;", "page": 317, "level": 2}}, {"headings_1": {"content": "(b) Areas of Improvement", "page": 317, "level": 5}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Funding and Absorption", "metadata": {"headings": [{"headings_0": {"content": "(i) Funding and Absorption", "page": 317, "level": 5}}, {"headings_1": {"content": "I noted the following areas were the LGs need improvement;", "page": 317, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the budget performance of LGs and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 317, "level": 2}}, {"headings_1": {"content": "(i) Funding and Absorption", "page": 317, "level": 5}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- A total of UGX.348.410Bn (97%) was released to 125 Districts out of", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 317, "level": 2}}, {"headings_1": {"content": "(i) Funding and Absorption", "page": 317, "level": 5}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 317, "level": 2}}, {"headings_1": {"content": "(i) Funding and Absorption", "page": 317, "level": 5}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.359.511Bn budgeted leading to underfunding of UGX.11.101Bn. This resulted", "metadata": {"headings": [{"headings_0": {"content": "UGX.359.511Bn budgeted leading to underfunding of UGX.11.101Bn. This resulted", "page": 317, "level": 2}}, {"headings_1": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 317, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "into partial/non implementation of 57 key infrastructural facilities in schools and health centres.", "metadata": {"headings": [{"headings_0": {"content": "UGX.359.511Bn budgeted leading to underfunding of UGX.11.101Bn. This resulted", "page": 317, "level": 2}}, {"headings_1": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 317, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Out of the funds received, UGX.249.612Bn (72%) was utilised leaving UGX.98.798Bn (28%) un-utilized. The under absorption led to failure to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the funds received, UGX.249.612Bn (72%) was utilised leaving UGX.98.798Bn (28%) un-utilized. The under absorption led to failure to", "page": 317, "level": 4}}, {"headings_1": {"content": "UGX.359.511Bn budgeted leading to underfunding of UGX.11.101Bn. This resulted", "page": 317, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "upgrade/construct 14 health centres and 23 seed schools. \nAs a result, this delayed the provision of the planned education and health services to the intended beneficiaries. \nThe Accounting Officers attributed this to;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of the funds received, UGX.249.612Bn (72%) was utilised leaving UGX.98.798Bn (28%) un-utilized. The under absorption led to failure to", "page": 317, "level": 4}}, {"headings_1": {"content": "UGX.359.511Bn budgeted leading to underfunding of UGX.11.101Bn. This resulted", "page": 317, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Out of the funds received, UGX.249.612Bn (72%) was utilised leaving UGX.98.798Bn (28%) un-utilized. The under absorption led to failure to", "page": 317, "level": 4}}, {"headings_1": {"content": "UGX.359.511Bn budgeted leading to underfunding of UGX.11.101Bn. This resulted", "page": 317, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Out of the funds received, UGX.249.612Bn (72%) was utilised leaving UGX.98.798Bn (28%) un-utilized. The under absorption led to failure to", "page": 317, "level": 4}}, {"headings_1": {"content": "UGX.359.511Bn budgeted leading to underfunding of UGX.11.101Bn. This resulted", "page": 317, "level": 2}}]], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Budget cuts and late release of funds", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Budget cuts and late release of funds", "page": 317, "level": 2}}, {"headings_1": {"content": "\uf0b7 Out of the funds received, UGX.249.612Bn (72%) was utilised leaving UGX.98.798Bn (28%) un-utilized. The under absorption led to failure to", "page": 317, "level": 4}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Budget cuts and late release of funds", "page": 317, "level": 2}}, {"headings_1": {"content": "\uf0b7 Out of the funds received, UGX.249.612Bn (72%) was utilised leaving UGX.98.798Bn (28%) un-utilized. The under absorption led to failure to", "page": 317, "level": 4}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Delayed procurements caused by the hybrid procurement approach.\n- Lack of capacity by the contractors to implement multiple projects with similar target dates in dispersed districts.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Budget cuts and late release of funds", "page": 317, "level": 2}}, {"headings_1": {"content": "\uf0b7 Out of the funds received, UGX.249.612Bn (72%) was utilised leaving UGX.98.798Bn (28%) un-utilized. The under absorption led to failure to", "page": 317, "level": 4}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 317, "level": 5}}, {"headings_1": {"content": "\uf0b7 Budget cuts and late release of funds", "page": 317, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 317, "level": 5}}, {"headings_1": {"content": "\uf0b7 Budget cuts and late release of funds", "page": 317, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- MoFPED should ensure that funds are timely released as budgeted. Meanwhile, un-implemented activities should be rolled-over to the subsequent financial years.", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 317, "level": 5}}, {"headings_1": {"content": "\uf0b7 Budget cuts and late release of funds", "page": 317, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "317", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 317, "level": 5}}, {"headings_1": {"content": "\uf0b7 Budget cuts and late release of funds", "page": 317, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Ministry of Education and Sports and the Ministry of Health should review the hybrid procurement approach and iron out the attendant bottlenecks.", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 317, "level": 5}}, {"headings_1": {"content": "\uf0b7 Budget cuts and late release of funds", "page": 317, "level": 2}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 317, "level": 5}}, {"headings_1": {"content": "\uf0b7 Budget cuts and late release of funds", "page": 317, "level": 2}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6.7. UGIFT infrastructure Projects implemented on untitled Land", "metadata": {"headings": [{"headings_0": {"content": "6.7. UGIFT infrastructure Projects implemented on untitled Land", "page": 318, "level": 5}}, {"headings_1": {"content": "Recommendations", "page": 317, "level": 5}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The PS/ST in a letter dated 04 th November 2020 notified Accounting Officer that all Local", "metadata": {"headings": [{"headings_0": {"content": "6.7. UGIFT infrastructure Projects implemented on untitled Land", "page": 318, "level": 5}}, {"headings_1": {"content": "Recommendations", "page": 317, "level": 5}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "metadata": {"headings": [{"headings_0": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}, {"headings_1": {"content": "6.7. UGIFT infrastructure Projects implemented on untitled Land", "page": 318, "level": 5}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "formally owned by government. \nI noted that 75 LGs did not have land titles for various pieces of land on which 143 UGIFT infrastructure projects worth UGX.199.871Bn were implemented. \nThere is a risk of loss of funds while settling land disputes including loss of the infrastructure. \nThe Accounting Officer attributed this to; \n", "metadata": {"headings": [{"headings_0": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}, {"headings_1": {"content": "6.7. UGIFT infrastructure Projects implemented on untitled Land", "page": 318, "level": 5}}, [{"headings_0": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}, {"headings_1": {"content": "6.7. UGIFT infrastructure Projects implemented on untitled Land", "page": 318, "level": 5}}], [{"headings_0": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}, {"headings_1": {"content": "6.7. UGIFT infrastructure Projects implemented on untitled Land", "page": 318, "level": 5}}], [{"headings_0": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}, {"headings_1": {"content": "6.7. UGIFT infrastructure Projects implemented on untitled Land", "page": 318, "level": 5}}], [{"headings_0": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}, {"headings_1": {"content": "6.7. UGIFT infrastructure Projects implemented on untitled Land", "page": 318, "level": 5}}]], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The institutional ownership of the land such as land belonging to faith based and traditional institutions who prefer memorandum of understanding to transferring title.\n- Inadequate funds to process land titles.", "metadata": {"headings": [{"headings_0": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}, {"headings_1": {"content": "6.7. UGIFT infrastructure Projects implemented on untitled Land", "page": 318, "level": 5}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 318, "level": 5}}, {"headings_1": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers should; \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 318, "level": 5}}, {"headings_1": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 318, "level": 5}}, {"headings_1": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}]], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Continue engaging MoES and MoH to ensure that faith based and traditional institutions allow the processing of land titles\n- Adequately plan for titling of land and engage MoFPED for release of funds.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 318, "level": 5}}, {"headings_1": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "(a) Inspection of UGIFT activities", "metadata": {"headings": [{"headings_0": {"content": "(a) Inspection of UGIFT activities", "page": 318, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 318, "level": 5}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I conducted physical inspections of 230 UGIFT projects worth UGX.246.246Bn in 103 LGs between September and December 2023 to assess indicators of service delivery. I noted", "metadata": {"headings": [{"headings_0": {"content": "I conducted physical inspections of 230 UGIFT projects worth UGX.246.246Bn in 103 LGs between September and December 2023 to assess indicators of service delivery. I noted", "page": 318, "level": 4}}, {"headings_1": {"content": "(a) Inspection of UGIFT activities", "page": 318, "level": 5}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the following; \n", "metadata": {"headings": [{"headings_0": {"content": "I conducted physical inspections of 230 UGIFT projects worth UGX.246.246Bn in 103 LGs between September and December 2023 to assess indicators of service delivery. I noted", "page": 318, "level": 4}}, {"headings_1": {"content": "(a) Inspection of UGIFT activities", "page": 318, "level": 5}}, [{"headings_0": {"content": "I conducted physical inspections of 230 UGIFT projects worth UGX.246.246Bn in 103 LGs between September and December 2023 to assess indicators of service delivery. I noted", "page": 318, "level": 4}}, {"headings_1": {"content": "(a) Inspection of UGIFT activities", "page": 318, "level": 5}}]], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 146 out of 230 projects inspected were not completed while, 116 had defects ranging from unfitted doors and windows to un-installed water and electrical fittings.\n- Project delays ranging from 20 to 365 days in 21 LGs.\n- 17 projects in 12 LGs were abandoned and works had stalled.\n- The Accounting Officers attributed this to;\n- Bad terrain in mountainous areas where the cost of construction was higher than estimated.\n- Delayed release of funds by MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "I conducted physical inspections of 230 UGIFT projects worth UGX.246.246Bn in 103 LGs between September and December 2023 to assess indicators of service delivery. I noted", "page": 318, "level": 4}}, {"headings_1": {"content": "(a) Inspection of UGIFT activities", "page": 318, "level": 5}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "However, I noted that delayed completion of project was due to inadequate monitoring", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that delayed completion of project was due to inadequate monitoring", "page": 318, "level": 2}}, {"headings_1": {"content": "I conducted physical inspections of 230 UGIFT projects worth UGX.246.246Bn in 103 LGs between September and December 2023 to assess indicators of service delivery. I noted", "page": 318, "level": 4}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and supervision of projects by management. \n318", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that delayed completion of project was due to inadequate monitoring", "page": 318, "level": 2}}, {"headings_1": {"content": "I conducted physical inspections of 230 UGIFT projects worth UGX.246.246Bn in 103 LGs between September and December 2023 to assess indicators of service delivery. I noted", "page": 318, "level": 4}}, [{"headings_0": {"content": "However, I noted that delayed completion of project was due to inadequate monitoring", "page": 318, "level": 2}}, {"headings_1": {"content": "I conducted physical inspections of 230 UGIFT projects worth UGX.246.246Bn in 103 LGs between September and December 2023 to assess indicators of service delivery. I noted", "page": 318, "level": 4}}]], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 319, "level": 5}}, {"headings_1": {"content": "However, I noted that delayed completion of project was due to inadequate monitoring", "page": 318, "level": 2}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers should: \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 319, "level": 5}}, {"headings_1": {"content": "However, I noted that delayed completion of project was due to inadequate monitoring", "page": 318, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 319, "level": 5}}, {"headings_1": {"content": "However, I noted that delayed completion of project was due to inadequate monitoring", "page": 318, "level": 2}}]], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Ensure that during planning and budgeting, the cost drivers associated with the site topography are considered to encourage contractors not to abandon projects in such places.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 319, "level": 5}}, {"headings_1": {"content": "However, I noted that delayed completion of project was due to inadequate monitoring", "page": 318, "level": 2}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Strengthen monitoring and supervision of construction projects. \uf0b7 Engage MoFPED for timely release of funds.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Strengthen monitoring and supervision of construction projects. \uf0b7 Engage MoFPED for timely release of funds.", "page": 319, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 319, "level": 5}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "6.8. Implementation of Uganda Road Fund", "metadata": {"headings": [{"headings_0": {"content": "6.8. Implementation of Uganda Road Fund", "page": 319, "level": 5}}, {"headings_1": {"content": "\uf0b7 Strengthen monitoring and supervision of construction projects. \uf0b7 Engage MoFPED for timely release of funds.", "page": 319, "level": 4}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Uganda Road Fund (URF) was established in 2008 under an Act of Parliament. The objective of the Fund is to finance routine and periodic maintenance of public roads in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "The Uganda Road Fund (URF) was established in 2008 under an Act of Parliament. The objective of the Fund is to finance routine and periodic maintenance of public roads in Uganda.", "page": 319, "level": 4}}, {"headings_1": {"content": "6.8. Implementation of Uganda Road Fund", "page": 319, "level": 5}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I sampled 44 (25%) LGs out of 176 LGs to assess the performance of the fund, and I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "The Uganda Road Fund (URF) was established in 2008 under an Act of Parliament. The objective of the Fund is to finance routine and periodic maintenance of public roads in Uganda.", "page": 319, "level": 4}}, {"headings_1": {"content": "6.8. Implementation of Uganda Road Fund", "page": 319, "level": 5}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "a) Funding", "metadata": {"headings": [{"headings_0": {"content": "a) Funding", "page": 319, "level": 5}}, {"headings_1": {"content": "The Uganda Road Fund (URF) was established in 2008 under an Act of Parliament. The objective of the Fund is to finance routine and periodic maintenance of public roads in Uganda.", "page": 319, "level": 4}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted that 44 LGs budgeted to receive UGX.39.145Bn for routine manual, routine mechanized and periodic maintenance of roads. Out of the budgeted amount, UGX.33.918Bn (87%) was received leading to a variance of UGX.5.227Bn.", "metadata": {"headings": [{"headings_0": {"content": "I noted that 44 LGs budgeted to receive UGX.39.145Bn for routine manual, routine mechanized and periodic maintenance of roads. Out of the budgeted amount, UGX.33.918Bn (87%) was received leading to a variance of UGX.5.227Bn.", "page": 319, "level": 4}}, {"headings_1": {"content": "a) Funding", "page": 319, "level": 5}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Out of the received funds, the LGs transferred UGX.9.301Bn to Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "Out of the received funds, the LGs transferred UGX.9.301Bn to Lower Local Governments", "page": 319, "level": 2}}, {"headings_1": {"content": "I noted that 44 LGs budgeted to receive UGX.39.145Bn for routine manual, routine mechanized and periodic maintenance of roads. Out of the budgeted amount, UGX.33.918Bn (87%) was received leading to a variance of UGX.5.227Bn.", "page": 319, "level": 4}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and retained UGX.24.618Bn.", "metadata": {"headings": [{"headings_0": {"content": "Out of the received funds, the LGs transferred UGX.9.301Bn to Lower Local Governments", "page": 319, "level": 2}}, {"headings_1": {"content": "I noted that 44 LGs budgeted to receive UGX.39.145Bn for routine manual, routine mechanized and periodic maintenance of roads. Out of the budgeted amount, UGX.33.918Bn (87%) was received leading to a variance of UGX.5.227Bn.", "page": 319, "level": 4}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The underfunding affected the road maintenance plans in the LGs, thus affecting service", "metadata": {"headings": [{"headings_0": {"content": "The underfunding affected the road maintenance plans in the LGs, thus affecting service", "page": 319, "level": 2}}, {"headings_1": {"content": "Out of the received funds, the LGs transferred UGX.9.301Bn to Lower Local Governments", "page": 319, "level": 2}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "The underfunding affected the road maintenance plans in the LGs, thus affecting service", "page": 319, "level": 2}}, {"headings_1": {"content": "Out of the received funds, the LGs transferred UGX.9.301Bn to Lower Local Governments", "page": 319, "level": 2}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officers attributed the shortfall to budget cuts from Uganda Road fund for which the LGs have no control. The LGs have written to MoWT requesting for support.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed the shortfall to budget cuts from Uganda Road fund for which the LGs have no control. The LGs have written to MoWT requesting for support.", "page": 319, "level": 4}}, {"headings_1": {"content": "The underfunding affected the road maintenance plans in the LGs, thus affecting service", "page": 319, "level": 2}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 319, "level": 5}}, {"headings_1": {"content": "The Accounting Officers attributed the shortfall to budget cuts from Uganda Road fund for which the LGs have no control. The LGs have written to MoWT requesting for support.", "page": 319, "level": 4}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The URF should ensure that the LGs road maintenance work plans are adequately funded.", "metadata": {"headings": [{"headings_0": {"content": "The URF should ensure that the LGs road maintenance work plans are adequately funded.", "page": 319, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 319, "level": 5}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 319, "level": 5}}, {"headings_1": {"content": "The URF should ensure that the LGs road maintenance work plans are adequately funded.", "page": 319, "level": 2}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Status of implementation of road activities", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 319, "level": 5}}, {"headings_1": {"content": "The URF should ensure that the LGs road maintenance work plans are adequately funded.", "page": 319, "level": 2}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Out of the funds retained, I noted that 44LGs planned to rehabilitate 8,994Km of roads", "metadata": {"headings": [{"headings_0": {"content": "Out of the funds retained, I noted that 44LGs planned to rehabilitate 8,994Km of roads", "page": 319, "level": 2}}, {"headings_1": {"content": "b)", "page": 319, "level": 5}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "using routine manual, routine mechanized and periodic maintenance at a cost of", "metadata": {"headings": [{"headings_0": {"content": "Out of the funds retained, I noted that 44LGs planned to rehabilitate 8,994Km of roads", "page": 319, "level": 2}}, {"headings_1": {"content": "b)", "page": 319, "level": 5}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.17.800Bn. However, only 5,773Km (64%) were rehabilitated at a cost of UGX.13.469Bn (76%). Details are shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "UGX.17.800Bn. However, only 5,773Km (64%) were rehabilitated at a cost of UGX.13.469Bn (76%). Details are shown in the table below.", "page": 319, "level": 4}}, {"headings_1": {"content": "Out of the funds retained, I noted that 44LGs planned to rehabilitate 8,994Km of roads", "page": 319, "level": 2}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "319", "metadata": {"headings": [{"headings_0": {"content": "UGX.17.800Bn. However, only 5,773Km (64%) were rehabilitated at a cost of UGX.13.469Bn (76%). Details are shown in the table below.", "page": 319, "level": 4}}, {"headings_1": {"content": "Out of the funds retained, I noted that 44LGs planned to rehabilitate 8,994Km of roads", "page": 319, "level": 2}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "metadata": {"headings": [{"headings_0": {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "page": 320, "level": 2}}, {"headings_1": {"content": "UGX.17.800Bn. However, only 5,773Km (64%) were rehabilitated at a cost of UGX.13.469Bn (76%). Details are shown in the table below.", "page": 319, "level": 4}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["Routine Manual Maintenance", "6,597", "3.283", "3,997", "2.369"], ["Routine Mechanized Maintenance", "2,075", "7.930", "1,601", "6.428"], ["Periodic Maintenance", "322", "6.588", "175", "4.672"], ["**Total distance**", "**8,994**", "**17.801**", "**5,773**", "**13.469**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "page": 320, "level": 2}}, {"headings_1": {"content": "UGX.17.800Bn. However, only 5,773Km (64%) were rehabilitated at a cost of UGX.13.469Bn (76%). Details are shown in the table below.", "page": 319, "level": 4}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Category", "Planned Length (KM)", "Planned Annual Expenditure (UGX. Bn)", "Actual length (KM)", "Actual Expenditure (UGX. Bn)"], "type": "table"}}, {"content": "Source: URF work plan and quarterly performance reports \nAccording to my inspection carried and progressive performance reports, I have observed the following; \n", "metadata": {"headings": [{"headings_0": {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "page": 320, "level": 2}}, {"headings_1": {"content": "UGX.17.800Bn. However, only 5,773Km (64%) were rehabilitated at a cost of UGX.13.469Bn (76%). Details are shown in the table below.", "page": 319, "level": 4}}, [{"headings_0": {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "page": 320, "level": 2}}, {"headings_1": {"content": "UGX.17.800Bn. However, only 5,773Km (64%) were rehabilitated at a cost of UGX.13.469Bn (76%). Details are shown in the table below.", "page": 319, "level": 4}}], [{"headings_0": {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "page": 320, "level": 2}}, {"headings_1": {"content": "UGX.17.800Bn. However, only 5,773Km (64%) were rehabilitated at a cost of UGX.13.469Bn (76%). Details are shown in the table below.", "page": 319, "level": 4}}]], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 29 LGs planned to maintain 6,597 km under routine manual maintenance at a cost", "metadata": {"headings": [{"headings_0": {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "page": 320, "level": 2}}, {"headings_1": {"content": "UGX.17.800Bn. However, only 5,773Km (64%) were rehabilitated at a cost of UGX.13.469Bn (76%). Details are shown in the table below.", "page": 319, "level": 4}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "of UGX.3.287Bn however only 3,997km (61%) were maintained at cost", "metadata": {"headings": [{"headings_0": {"content": "of UGX.3.287Bn however only 3,997km (61%) were maintained at cost", "page": 320, "level": 2}}, {"headings_1": {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UGX.2.369Bn (72%).", "metadata": {"headings": [{"headings_0": {"content": "of UGX.3.287Bn however only 3,997km (61%) were maintained at cost", "page": 320, "level": 2}}, {"headings_1": {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 32 LGs planned to maintain 2,075 km under routine mechanised maintenance at", "metadata": {"headings": [{"headings_0": {"content": "of UGX.3.287Bn however only 3,997km (61%) were maintained at cost", "page": 320, "level": 2}}, {"headings_1": {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "a cost of UGX.7.930Bn, however only 1,601 km (77%) were maintained at cost", "metadata": {"headings": [{"headings_0": {"content": "a cost of UGX.7.930Bn, however only 1,601 km (77%) were maintained at cost", "page": 320, "level": 2}}, {"headings_1": {"content": "of UGX.3.287Bn however only 3,997km (61%) were maintained at cost", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "UGX.6.428Bn (81%).", "metadata": {"headings": [{"headings_0": {"content": "a cost of UGX.7.930Bn, however only 1,601 km (77%) were maintained at cost", "page": 320, "level": 2}}, {"headings_1": {"content": "of UGX.3.287Bn however only 3,997km (61%) were maintained at cost", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 14 LGs planned to maintain 322 km under periodic maintenance at a cost of", "metadata": {"headings": [{"headings_0": {"content": "a cost of UGX.7.930Bn, however only 1,601 km (77%) were maintained at cost", "page": 320, "level": 2}}, {"headings_1": {"content": "of UGX.3.287Bn however only 3,997km (61%) were maintained at cost", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "UGX.6.587Bn, however only 86 km (27%) were maintained at cost UGX.4.672Bn (71%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.6.587Bn, however only 86 km (27%) were maintained at cost UGX.4.672Bn (71%).", "page": 320, "level": 4}}, {"headings_1": {"content": "a cost of UGX.7.930Bn, however only 1,601 km (77%) were maintained at cost", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to budget cuts and late release of funds. They", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed this to budget cuts and late release of funds. They", "page": 320, "level": 2}}, {"headings_1": {"content": "UGX.6.587Bn, however only 86 km (27%) were maintained at cost UGX.4.672Bn (71%).", "page": 320, "level": 4}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "further explained that the inadequate and unmaintained road construction equipment hindered the road coverage maintenance.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed this to budget cuts and late release of funds. They", "page": 320, "level": 2}}, {"headings_1": {"content": "UGX.6.587Bn, however only 86 km (27%) were maintained at cost UGX.4.672Bn (71%).", "page": 320, "level": 4}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 320, "level": 5}}, {"headings_1": {"content": "The Accounting Officer attributed this to budget cuts and late release of funds. They", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MoFPED and URF should adequately fund the LG road maintenance budgets and work", "metadata": {"headings": [{"headings_0": {"content": "MoFPED and URF should adequately fund the LG road maintenance budgets and work", "page": 320, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 320, "level": 5}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "plans and ensure timely releases of these funds.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED and URF should adequately fund the LG road maintenance budgets and work", "page": 320, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 320, "level": 5}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6.9. Uganda Support to Municipal Infrastructure Development, Additional Financing (USMID-AF)", "metadata": {"headings": [{"headings_0": {"content": "6.9. Uganda Support to Municipal Infrastructure Development, Additional Financing (USMID-AF)", "page": 320, "level": 5}}, {"headings_1": {"content": "MoFPED and URF should adequately fund the LG road maintenance budgets and work", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Uganda Support to Municipal Infrastructure Development (USMID) Program is a USD 360", "metadata": {"headings": [{"headings_0": {"content": "6.9. Uganda Support to Municipal Infrastructure Development, Additional Financing (USMID-AF)", "page": 320, "level": 5}}, {"headings_1": {"content": "MoFPED and URF should adequately fund the LG road maintenance budgets and work", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "million World Bank/IDA project which is implemented under MoLHUD to support infrastructure development in 22 Municipals/Cities and 11 refugee hosting districts. This", "metadata": {"headings": [{"headings_0": {"content": "million World Bank/IDA project which is implemented under MoLHUD to support infrastructure development in 22 Municipals/Cities and 11 refugee hosting districts. This", "page": 320, "level": 4}}, {"headings_1": {"content": "6.9. Uganda Support to Municipal Infrastructure Development, Additional Financing (USMID-AF)", "page": 320, "level": 5}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "is a five-year program that commenced in the financial year 2018/19 and ending in", "metadata": {"headings": [{"headings_0": {"content": "million World Bank/IDA project which is implemented under MoLHUD to support infrastructure development in 22 Municipals/Cities and 11 refugee hosting districts. This", "page": 320, "level": 4}}, {"headings_1": {"content": "6.9. Uganda Support to Municipal Infrastructure Development, Additional Financing (USMID-AF)", "page": 320, "level": 5}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2022/23.", "metadata": {"headings": [{"headings_0": {"content": "2022/23.", "page": 320, "level": 2}}, {"headings_1": {"content": "million World Bank/IDA project which is implemented under MoLHUD to support infrastructure development in 22 Municipals/Cities and 11 refugee hosting districts. This", "page": 320, "level": 4}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The purpose of USMID-AF Program is to;", "metadata": {"headings": [{"headings_0": {"content": "2022/23.", "page": 320, "level": 2}}, {"headings_1": {"content": "million World Bank/IDA project which is implemented under MoLHUD to support infrastructure development in 22 Municipals/Cities and 11 refugee hosting districts. This", "page": 320, "level": 4}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Leverage institutional strengthening at the municipal LGs", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Leverage institutional strengthening at the municipal LGs", "page": 320, "level": 2}}, {"headings_1": {"content": "2022/23.", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Leverage institutional strengthening at the municipal LGs", "page": 320, "level": 2}}, {"headings_1": {"content": "2022/23.", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Improve municipal urban infrastructure\n- Support selected district LGs hosting refugees to improve planning, land tenure security, and small-scale infrastructure investments.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Leverage institutional strengthening at the municipal LGs", "page": 320, "level": 2}}, {"headings_1": {"content": "2022/23.", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "320", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Leverage institutional strengthening at the municipal LGs", "page": 320, "level": 2}}, {"headings_1": {"content": "2022/23.", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Out of 33 LGs, I assessed performance of 32 LGs (97%) which received UGX. 459.819Bn", "metadata": {"headings": [{"headings_0": {"content": "Out of 33 LGs, I assessed performance of 32 LGs (97%) which received UGX. 459.819Bn", "page": 321, "level": 2}}, {"headings_1": {"content": "\uf0b7 Leverage institutional strengthening at the municipal LGs", "page": 320, "level": 2}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(98%) out of UGX.470.681Bn budgeted for.", "metadata": {"headings": [{"headings_0": {"content": "Out of 33 LGs, I assessed performance of 32 LGs (97%) which received UGX. 459.819Bn", "page": 321, "level": 2}}, {"headings_1": {"content": "\uf0b7 Leverage institutional strengthening at the municipal LGs", "page": 320, "level": 2}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. As a result, I noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "I developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. As a result, I noted the following areas where management had commendable performance;", "page": 321, "level": 4}}, {"headings_1": {"content": "Out of 33 LGs, I assessed performance of 32 LGs (97%) which received UGX. 459.819Bn", "page": 321, "level": 2}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 32 out of 33 participating LGs\u2019 technical teams identified and prioritised gaps in the community-based services, and specific infrastructure to be funded.\n- There was no diversion of program funds in the 32 assessed LGs.\n- All projects/subprojects implemented in the 32 LGs were captured in the entity work plans and budgets for the financial year under review.", "metadata": {"headings": [{"headings_0": {"content": "I developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. As a result, I noted the following areas where management had commendable performance;", "page": 321, "level": 4}}, {"headings_1": {"content": "Out of 33 LGs, I assessed performance of 32 LGs (97%) which received UGX. 459.819Bn", "page": 321, "level": 2}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. As a result, I noted the following areas where management had commendable performance;", "page": 321, "level": 4}}, {"headings_1": {"content": "Out of 33 LGs, I assessed performance of 32 LGs (97%) which received UGX. 459.819Bn", "page": 321, "level": 2}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "However, I noted the following areas for improvement;", "metadata": {"headings": [{"headings_0": {"content": "However, I noted the following areas for improvement;", "page": 321, "level": 2}}, {"headings_1": {"content": "I developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. As a result, I noted the following areas where management had commendable performance;", "page": 321, "level": 4}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "a) Planning", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 321, "level": 5}}, {"headings_1": {"content": "However, I noted the following areas for improvement;", "page": 321, "level": 2}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Sixteen (16) funded projects of UGX.70.702Bn in 4 LGs were not included in the LG\u2019s", "metadata": {"headings": [{"headings_0": {"content": "Sixteen (16) funded projects of UGX.70.702Bn in 4 LGs were not included in the LG\u2019s", "page": 321, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 321, "level": 5}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "budgets and work plans as shown in table below.", "metadata": {"headings": [{"headings_0": {"content": "Sixteen (16) funded projects of UGX.70.702Bn in 4 LGs were not included in the LG\u2019s", "page": 321, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 321, "level": 5}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1**", "Apac Municipal Council", "3", "39.535"], ["**2**", "Kitgum Municipal Council", "5", "7.556"], ["**3**", "Moyo District Local Government", "1", "2.619"], ["**4**", "Yumbe District Local Government", "7", "20.991"], ["", "TOTAL", "**16**", "70.702"]], "metadata": {"headings": [{"headings_0": {"content": "Sixteen (16) funded projects of UGX.70.702Bn in 4 LGs were not included in the LG\u2019s", "page": 321, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 321, "level": 5}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Entity Name", "No. of critical projects selected and prioritized that were not included in the district budgets", "Total planned expenditure (UGX. Bn)"], "type": "table"}}, {"content": "This distorts planning and budgeting at LGs and could lead to implementation of non-", "metadata": {"headings": [{"headings_0": {"content": "This distorts planning and budgeting at LGs and could lead to implementation of non-", "page": 321, "level": 2}}, {"headings_1": {"content": "Sixteen (16) funded projects of UGX.70.702Bn in 4 LGs were not included in the LG\u2019s", "page": 321, "level": 2}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "priority projects thus affecting the attainment of district objectives.", "metadata": {"headings": [{"headings_0": {"content": "This distorts planning and budgeting at LGs and could lead to implementation of non-", "page": 321, "level": 2}}, {"headings_1": {"content": "Sixteen (16) funded projects of UGX.70.702Bn in 4 LGs were not included in the LG\u2019s", "page": 321, "level": 2}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officers explained that MoLHUD provides Indicative Planning Figures (IPFs) in lump sum amounts without specific and quantified activities to be implemented. They further attributed it to delayed approval of designs by MoLHUD.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that MoLHUD provides Indicative Planning Figures (IPFs) in lump sum amounts without specific and quantified activities to be implemented. They further attributed it to delayed approval of designs by MoLHUD.", "page": 321, "level": 4}}, {"headings_1": {"content": "This distorts planning and budgeting at LGs and could lead to implementation of non-", "page": 321, "level": 2}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 321, "level": 5}}, {"headings_1": {"content": "The Accounting Officers explained that MoLHUD provides Indicative Planning Figures (IPFs) in lump sum amounts without specific and quantified activities to be implemented. They further attributed it to delayed approval of designs by MoLHUD.", "page": 321, "level": 4}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MoLHUD should provide IPFs with specific and quantified activities to be captured in the LG budgets and work plans. In addition, the Ministry should ensure timely approval of", "metadata": {"headings": [{"headings_0": {"content": "MoLHUD should provide IPFs with specific and quantified activities to be captured in the LG budgets and work plans. In addition, the Ministry should ensure timely approval of", "page": 321, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 321, "level": 5}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "project designs. \n321", "metadata": {"headings": [{"headings_0": {"content": "MoLHUD should provide IPFs with specific and quantified activities to be captured in the LG budgets and work plans. In addition, the Ministry should ensure timely approval of", "page": 321, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 321, "level": 5}}, [{"headings_0": {"content": "MoLHUD should provide IPFs with specific and quantified activities to be captured in the LG budgets and work plans. In addition, the Ministry should ensure timely approval of", "page": 321, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 321, "level": 5}}]], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Funding and Absorption", "metadata": {"headings": [{"headings_0": {"content": "b) Funding and Absorption", "page": 322, "level": 5}}, {"headings_1": {"content": "MoLHUD should provide IPFs with specific and quantified activities to be captured in the LG budgets and work plans. In addition, the Ministry should ensure timely approval of", "page": 321, "level": 4}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed funding and absorption of the grant and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "b) Funding and Absorption", "page": 322, "level": 5}}, {"headings_1": {"content": "MoLHUD should provide IPFs with specific and quantified activities to be captured in the LG budgets and work plans. In addition, the Ministry should ensure timely approval of", "page": 321, "level": 4}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the approved budget of UGX.470.681Bn for USMID AF activities, UGX. 459.819Bn was released to 32 LGs during the period under review representing 98% performance.", "metadata": {"headings": [{"headings_0": {"content": "b) Funding and Absorption", "page": 322, "level": 5}}, {"headings_1": {"content": "MoLHUD should provide IPFs with specific and quantified activities to be captured in the LG budgets and work plans. In addition, the Ministry should ensure timely approval of", "page": 321, "level": 4}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "b) Funding and Absorption", "page": 322, "level": 5}}, {"headings_1": {"content": "MoLHUD should provide IPFs with specific and quantified activities to be captured in the LG budgets and work plans. In addition, the Ministry should ensure timely approval of", "page": 321, "level": 4}}, [{"headings_0": {"content": "b) Funding and Absorption", "page": 322, "level": 5}}, {"headings_1": {"content": "MoLHUD should provide IPFs with specific and quantified activities to be captured in the LG budgets and work plans. In addition, the Ministry should ensure timely approval of", "page": 321, "level": 4}}]], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the released amount, UGX.334.294Bn (73%) was spent by the 32 LGs leading to an under absorption of UGX.125.526Bn.", "metadata": {"headings": [{"headings_0": {"content": "b) Funding and Absorption", "page": 322, "level": 5}}, {"headings_1": {"content": "MoLHUD should provide IPFs with specific and quantified activities to be captured in the LG budgets and work plans. In addition, the Ministry should ensure timely approval of", "page": 321, "level": 4}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Budget shortfalls and failure to absorb funds affect service delivery. The Accounting Officers attributed the underutilization of funds to majorly delayed", "metadata": {"headings": [{"headings_0": {"content": "Budget shortfalls and failure to absorb funds affect service delivery. The Accounting Officers attributed the underutilization of funds to majorly delayed", "page": 322, "level": 4}}, {"headings_1": {"content": "b) Funding and Absorption", "page": 322, "level": 5}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "procurement, delayed project commencement which was occasioned by delays in design approvals, unfavourable weather conditions which affected the timely implementation of projects.", "metadata": {"headings": [{"headings_0": {"content": "Budget shortfalls and failure to absorb funds affect service delivery. The Accounting Officers attributed the underutilization of funds to majorly delayed", "page": 322, "level": 4}}, {"headings_1": {"content": "b) Funding and Absorption", "page": 322, "level": 5}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 322, "level": 5}}, {"headings_1": {"content": "Budget shortfalls and failure to absorb funds affect service delivery. The Accounting Officers attributed the underutilization of funds to majorly delayed", "page": 322, "level": 4}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "MoLHUD should ensure timely design approval to kick start the procurement process in", "metadata": {"headings": [{"headings_0": {"content": "MoLHUD should ensure timely design approval to kick start the procurement process in", "page": 322, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 322, "level": 5}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "time.", "metadata": {"headings": [{"headings_0": {"content": "MoLHUD should ensure timely design approval to kick start the procurement process in", "page": 322, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 322, "level": 5}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c) Implementation of Program activities", "metadata": {"headings": [{"headings_0": {"content": "c) Implementation of Program activities", "page": 322, "level": 5}}, {"headings_1": {"content": "MoLHUD should ensure timely design approval to kick start the procurement process in", "page": 322, "level": 2}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "(i) Inspection for service delivery projects implemented in 2022/23", "metadata": {"headings": [{"headings_0": {"content": "(i) Inspection for service delivery projects implemented in 2022/23", "page": 322, "level": 5}}, {"headings_1": {"content": "c) Implementation of Program activities", "page": 322, "level": 5}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I sampled 129 (60.5%) out of 213 infrastructural projects with a total expenditure of UGX.334.294Bn in the 32 LGs to ascertain the extent of service delivery in regard to;", "metadata": {"headings": [{"headings_0": {"content": "I sampled 129 (60.5%) out of 213 infrastructural projects with a total expenditure of UGX.334.294Bn in the 32 LGs to ascertain the extent of service delivery in regard to;", "page": 322, "level": 4}}, {"headings_1": {"content": "(i) Inspection for service delivery projects implemented in 2022/23", "page": 322, "level": 5}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions.", "metadata": {"headings": [{"headings_0": {"content": "I sampled 129 (60.5%) out of 213 infrastructural projects with a total expenditure of UGX.334.294Bn in the 32 LGs to ascertain the extent of service delivery in regard to;", "page": 322, "level": 4}}, {"headings_1": {"content": "(i) Inspection for service delivery projects implemented in 2022/23", "page": 322, "level": 5}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "I observed that 80 activities had the following shortcomings:", "metadata": {"headings": [{"headings_0": {"content": "I observed that 80 activities had the following shortcomings:", "page": 322, "level": 2}}, {"headings_1": {"content": "I sampled 129 (60.5%) out of 213 infrastructural projects with a total expenditure of UGX.334.294Bn in the 32 LGs to ascertain the extent of service delivery in regard to;", "page": 322, "level": 4}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Seventy-Seven (77) out of the 129 projects in 29 LGs had delayed and works were still on going beyond the expected end date.\n- Two (2) projects out of the 129 projects in two LGs had road defects hence affecting the useful life of the road.\n- Entebbe Municipal Council (MC) planned and completed Entebbe Kitoro taxi park project. However, the taxi parking spaces and waiting shades were inadequate to match the current demands. \nThe Accounting Officers majorly attributed it to the inadequate capacity of contractors and slow implementation of works by the contractors.", "metadata": {"headings": [{"headings_0": {"content": "I observed that 80 activities had the following shortcomings:", "page": 322, "level": 2}}, {"headings_1": {"content": "I sampled 129 (60.5%) out of 213 infrastructural projects with a total expenditure of UGX.334.294Bn in the 32 LGs to ascertain the extent of service delivery in regard to;", "page": 322, "level": 4}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I observed that 80 activities had the following shortcomings:", "page": 322, "level": 2}}, {"headings_1": {"content": "I sampled 129 (60.5%) out of 213 infrastructural projects with a total expenditure of UGX.334.294Bn in the 32 LGs to ascertain the extent of service delivery in regard to;", "page": 322, "level": 4}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 322, "level": 5}}, {"headings_1": {"content": "I observed that 80 activities had the following shortcomings:", "page": 322, "level": 2}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers should ensure that: \n322", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 322, "level": 5}}, {"headings_1": {"content": "I observed that 80 activities had the following shortcomings:", "page": 322, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 322, "level": 5}}, {"headings_1": {"content": "I observed that 80 activities had the following shortcomings:", "page": 322, "level": 2}}]], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Thorough evaluation is done of potential contractors to ascertain their capacity to implement works and also further engage contractors to ensure that works are", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 322, "level": 5}}, {"headings_1": {"content": "I observed that 80 activities had the following shortcomings:", "page": 322, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 322, "level": 5}}, {"headings_1": {"content": "I observed that 80 activities had the following shortcomings:", "page": 322, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "expedited and fully executed as per the BoQs in order to deliver services to the", "metadata": {"headings": [{"headings_0": {"content": "expedited and fully executed as per the BoQs in order to deliver services to the", "page": 323, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 322, "level": 5}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "communities in a timely manner.", "metadata": {"headings": [{"headings_0": {"content": "expedited and fully executed as per the BoQs in order to deliver services to the", "page": 323, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 322, "level": 5}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- that contractors remake the sections on affected projects during the defect\u2019s liability period.\n- Plans and designs approved are in tandem with the current demands and also future growth of the community.", "metadata": {"headings": [{"headings_0": {"content": "expedited and fully executed as per the BoQs in order to deliver services to the", "page": 323, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 322, "level": 5}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "(ii) Utilization of the Wage Budget", "metadata": {"headings": [{"headings_0": {"content": "(ii) Utilization of the Wage Budget", "page": 323, "level": 5}}, {"headings_1": {"content": "expedited and fully executed as per the BoQs in order to deliver services to the", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "154 LGs had an approved wage budget of UGX.2.596Tn and obtained supplementary", "metadata": {"headings": [{"headings_0": {"content": "(ii) Utilization of the Wage Budget", "page": 323, "level": 5}}, {"headings_1": {"content": "expedited and fully executed as per the BoQs in order to deliver services to the", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "funding of UGX.643,861Bn resulting into a revised wage budget of UGX.3,240Tn of which UGX.3.192Tn (98.5%) was warranted resulting into unwarranted funds of UGX.47.987Bn.", "metadata": {"headings": [{"headings_0": {"content": "funding of UGX.643,861Bn resulting into a revised wage budget of UGX.3,240Tn of which UGX.3.192Tn (98.5%) was warranted resulting into unwarranted funds of UGX.47.987Bn.", "page": 323, "level": 4}}, {"headings_1": {"content": "(ii) Utilization of the Wage Budget", "page": 323, "level": 5}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Out of the total warrants, UGX.2.884Tn was utilized by the 154 LGs resulting in un-utilized", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants, UGX.2.884Tn was utilized by the 154 LGs resulting in un-utilized", "page": 323, "level": 2}}, {"headings_1": {"content": "funding of UGX.643,861Bn resulting into a revised wage budget of UGX.3,240Tn of which UGX.3.192Tn (98.5%) was warranted resulting into unwarranted funds of UGX.47.987Bn.", "page": 323, "level": 4}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "warrants of UGX.307.711Bn representing utilization of 90% as summarized in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants, UGX.2.884Tn was utilized by the 154 LGs resulting in un-utilized", "page": 323, "level": 2}}, {"headings_1": {"content": "funding of UGX.643,861Bn resulting into a revised wage budget of UGX.3,240Tn of which UGX.3.192Tn (98.5%) was warranted resulting into unwarranted funds of UGX.47.987Bn.", "page": 323, "level": 4}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["2.596", "0.643", "3.240", "3.192", "2.884", "0.307"]], "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants, UGX.2.884Tn was utilized by the 154 LGs resulting in un-utilized", "page": 323, "level": 2}}, {"headings_1": {"content": "funding of UGX.643,861Bn resulting into a revised wage budget of UGX.3,240Tn of which UGX.3.192Tn (98.5%) was warranted resulting into unwarranted funds of UGX.47.987Bn.", "page": 323, "level": 4}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Approved Budget UGX. Tn", "Supplemen tary UGX. Tn", "Revised Budget UGX. Tn", "Warrants UGX. Tn", "Payments UGX. Tn", "Unspent Balance UGX. Tn"], "type": "table"}}, {"content": "From the analysis, I noted that there was an under absorption of UGX.307,710,786,321", "metadata": {"headings": [{"headings_0": {"content": "From the analysis, I noted that there was an under absorption of UGX.307,710,786,321", "page": 323, "level": 2}}, {"headings_1": {"content": "Out of the total warrants, UGX.2.884Tn was utilized by the 154 LGs resulting in un-utilized", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "on the wage budget.", "metadata": {"headings": [{"headings_0": {"content": "From the analysis, I noted that there was an under absorption of UGX.307,710,786,321", "page": 323, "level": 2}}, {"headings_1": {"content": "Out of the total warrants, UGX.2.884Tn was utilized by the 154 LGs resulting in un-utilized", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "As a result, recruitment of staff could not be undertaken thus affecting service delivery.", "metadata": {"headings": [{"headings_0": {"content": "As a result, recruitment of staff could not be undertaken thus affecting service delivery.", "page": 323, "level": 2}}, {"headings_1": {"content": "From the analysis, I noted that there was an under absorption of UGX.307,710,786,321", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "In addition, release of excess funds leads to constraining other Government priorities.", "metadata": {"headings": [{"headings_0": {"content": "As a result, recruitment of staff could not be undertaken thus affecting service delivery.", "page": 323, "level": 2}}, {"headings_1": {"content": "From the analysis, I noted that there was an under absorption of UGX.307,710,786,321", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officers explained that the under absorption was caused by;", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the under absorption was caused by;", "page": 323, "level": 2}}, {"headings_1": {"content": "As a result, recruitment of staff could not be undertaken thus affecting service delivery.", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Late release of supplementary funding in the last month of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the under absorption was caused by;", "page": 323, "level": 2}}, {"headings_1": {"content": "As a result, recruitment of staff could not be undertaken thus affecting service delivery.", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the under absorption was caused by;", "page": 323, "level": 2}}, {"headings_1": {"content": "As a result, recruitment of staff could not be undertaken thus affecting service delivery.", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "\uf0b7 Failure to undertake recruitment exercise due to ban on recruitment.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Failure to undertake recruitment exercise due to ban on recruitment.", "page": 323, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the under absorption was caused by;", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Failure to undertake recruitment exercise due to ban on recruitment.", "page": 323, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the under absorption was caused by;", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Supplementary Funds received in excess of the request by the Accounting Officers.\n- Supplementary funds received but not requested.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Failure to undertake recruitment exercise due to ban on recruitment.", "page": 323, "level": 2}}, {"headings_1": {"content": "The Accounting Officers explained that the under absorption was caused by;", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 323, "level": 5}}, {"headings_1": {"content": "\uf0b7 Failure to undertake recruitment exercise due to ban on recruitment.", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The PSST should ensure that only requested supplementary funds by Accounting Officers are approved and released timely.\n- Accounting Officers should ensure that the budgets are based on realistic human resource requirements of the entities.\n- Accounting Officers should liaise with MoPS to ensure that the ban on recruitments is lifted. Meanwhile, recruitment of critical positions should be considered by the MoPS for a waiver.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 323, "level": 5}}, {"headings_1": {"content": "\uf0b7 Failure to undertake recruitment exercise due to ban on recruitment.", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n323", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 323, "level": 5}}, {"headings_1": {"content": "\uf0b7 Failure to undertake recruitment exercise due to ban on recruitment.", "page": 323, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 323, "level": 5}}, {"headings_1": {"content": "\uf0b7 Failure to undertake recruitment exercise due to ban on recruitment.", "page": 323, "level": 2}}]], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6.10. District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "6.10. District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)", "page": 324, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 323, "level": 5}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant implemented in 135", "metadata": {"headings": [{"headings_0": {"content": "6.10. District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)", "page": 324, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 323, "level": 5}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "District Local Governments is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access", "metadata": {"headings": [{"headings_0": {"content": "District Local Governments is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access", "page": 324, "level": 4}}, {"headings_1": {"content": "6.10. District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)", "page": 324, "level": 5}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "to safe and affordable drinking water by 2030.", "metadata": {"headings": [{"headings_0": {"content": "District Local Governments is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access", "page": 324, "level": 4}}, {"headings_1": {"content": "6.10. District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)", "page": 324, "level": 5}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding", "metadata": {"headings": [{"headings_0": {"content": "The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding", "page": 324, "level": 4}}, {"headings_1": {"content": "District Local Governments is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access", "page": 324, "level": 4}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the operation and maintenance of piped water systems in small towns within a district. \nI sampled 86 (64%) out of the 135 Districts to assess performance of the Grant and noted that the districts received UGX.51.026Bn (99.81%) out of UGX.51.123Bn budgeted for the", "metadata": {"headings": [{"headings_0": {"content": "The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding", "page": 324, "level": 4}}, {"headings_1": {"content": "District Local Governments is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access", "page": 324, "level": 4}}, [{"headings_0": {"content": "The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding", "page": 324, "level": 4}}, {"headings_1": {"content": "District Local Governments is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access", "page": 324, "level": 4}}]], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "financial year 2022/23. Furthermore, out of the received funds, UGX.48.916Bn (95.87%) was spent leading to un-utilized funds of UGX. 2.109Bn.", "metadata": {"headings": [{"headings_0": {"content": "financial year 2022/23. Furthermore, out of the received funds, UGX.48.916Bn (95.87%) was spent leading to un-utilized funds of UGX. 2.109Bn.", "page": 324, "level": 4}}, {"headings_1": {"content": "The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding", "page": 324, "level": 4}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 324, "level": 2}}, {"headings_1": {"content": "financial year 2022/23. Furthermore, out of the received funds, UGX.48.916Bn (95.87%) was spent leading to un-utilized funds of UGX. 2.109Bn.", "page": 324, "level": 4}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "the Grant.", "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 324, "level": 2}}, {"headings_1": {"content": "financial year 2022/23. Furthermore, out of the received funds, UGX.48.916Bn (95.87%) was spent leading to un-utilized funds of UGX. 2.109Bn.", "page": 324, "level": 4}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Table 64: Breakdown of planned and actual activities using DWSSCG Grant", "metadata": {"headings": [{"headings_0": {"content": "Table 64: Breakdown of planned and actual activities using DWSSCG Grant", "page": 324, "level": 2}}, {"headings_1": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 324, "level": 2}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["1", "Rural Water and Sanitation Sub- Grant (traditional component)", "Construction of boreholes", "1,898", "1,892"], [null, null, "Rehabilitation of boreholes", null, null], [null, null, "Construction of VIP latrine", null, null], ["2", "Piped Water Sub- Grant (UgIFT component)", "Construction of piped water schemes", "483", "479"], ["**Total**", null, null, "**2,381**", "**2,371**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 64: Breakdown of planned and actual activities using DWSSCG Grant", "page": 324, "level": 2}}, {"headings_1": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 324, "level": 2}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply", "metadata": {"headings": [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply", "page": 324, "level": 2}}, {"headings_1": {"content": "Table 64: Breakdown of planned and actual activities using DWSSCG Grant", "page": 324, "level": 2}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and Sanitation Conditional Grant was done in accordance with the grant guidelines. The following were my observations:", "metadata": {"headings": [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply", "page": 324, "level": 2}}, {"headings_1": {"content": "Table 64: Breakdown of planned and actual activities using DWSSCG Grant", "page": 324, "level": 2}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(a) Positive observations", "metadata": {"headings": [{"headings_0": {"content": "(a) Positive observations", "page": 324, "level": 5}}, {"headings_1": {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply", "page": 324, "level": 2}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where management had commendable performance;", "page": 324, "level": 2}}, {"headings_1": {"content": "(a) Positive observations", "page": 324, "level": 5}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 32 of the districts had their designs approved by the Ministry of Water and", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where management had commendable performance;", "page": 324, "level": 2}}, {"headings_1": {"content": "(a) Positive observations", "page": 324, "level": 5}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where management had commendable performance;", "page": 324, "level": 2}}, {"headings_1": {"content": "(a) Positive observations", "page": 324, "level": 5}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Environment", "metadata": {"headings": [{"headings_0": {"content": "Environment", "page": 324, "level": 2}}, {"headings_1": {"content": "I noted the following areas where management had commendable performance;", "page": 324, "level": 2}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 61 districts had activities derived from the five-year development as per the grant requirement.\n- Water tests for all new water sources were undertaken in all districts to ensure that the water is suitable for human consumption.", "metadata": {"headings": [{"headings_0": {"content": "Environment", "page": 324, "level": 2}}, {"headings_1": {"content": "I noted the following areas where management had commendable performance;", "page": 324, "level": 2}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Environment", "page": 324, "level": 2}}, {"headings_1": {"content": "I noted the following areas where management had commendable performance;", "page": 324, "level": 2}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(b) Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "(b) Areas of Improvement", "page": 324, "level": 5}}, {"headings_1": {"content": "Environment", "page": 324, "level": 2}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I noted the following areas where the Districts needed improvement;", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where the Districts needed improvement;", "page": 324, "level": 2}}, {"headings_1": {"content": "(b) Areas of Improvement", "page": 324, "level": 5}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "324", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where the Districts needed improvement;", "page": 324, "level": 2}}, {"headings_1": {"content": "(b) Areas of Improvement", "page": 324, "level": 5}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(i) Planning", "metadata": {"headings": [{"headings_0": {"content": "(i) Planning", "page": 325, "level": 5}}, {"headings_1": {"content": "I noted the following areas where the Districts needed improvement;", "page": 324, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant Budget and", "metadata": {"headings": [{"headings_0": {"content": "(i) Planning", "page": 325, "level": 5}}, {"headings_1": {"content": "I noted the following areas where the Districts needed improvement;", "page": 324, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Implementation Guidelines for Local Government, 2022 provides that:", "metadata": {"headings": [{"headings_0": {"content": "Implementation Guidelines for Local Government, 2022 provides that:", "page": 325, "level": 2}}, {"headings_1": {"content": "(i) Planning", "page": 325, "level": 5}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The proposed investments are derived from the approved LG Development Plan.\n- prescribes the thresholds for allocation of rural water and sanitation sub-grant", "metadata": {"headings": [{"headings_0": {"content": "Implementation Guidelines for Local Government, 2022 provides that:", "page": 325, "level": 2}}, {"headings_1": {"content": "(i) Planning", "page": 325, "level": 5}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Implementation Guidelines for Local Government, 2022 provides that:", "page": 325, "level": 2}}, {"headings_1": {"content": "(i) Planning", "page": 325, "level": 5}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(traditional component), and piped water sub-grant (UgIFT component),", "metadata": {"headings": [{"headings_0": {"content": "(traditional component), and piped water sub-grant (UgIFT component),", "page": 325, "level": 2}}, {"headings_1": {"content": "Implementation Guidelines for Local Government, 2022 provides that:", "page": 325, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(traditional component), and piped water sub-grant (UgIFT component),", "page": 325, "level": 2}}, {"headings_1": {"content": "Implementation Guidelines for Local Government, 2022 provides that:", "page": 325, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- An indicative list of capital investments and other development activities to be funded.\n- LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded.", "metadata": {"headings": [{"headings_0": {"content": "(traditional component), and piped water sub-grant (UgIFT component),", "page": 325, "level": 2}}, {"headings_1": {"content": "Implementation Guidelines for Local Government, 2022 provides that:", "page": 325, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "I reviewed the planning of districts and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of districts and noted the following;", "page": 325, "level": 2}}, {"headings_1": {"content": "(traditional component), and piped water sub-grant (UgIFT component),", "page": 325, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of districts and noted the following;", "page": 325, "level": 2}}, {"headings_1": {"content": "(traditional component), and piped water sub-grant (UgIFT component),", "page": 325, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In Alebtong, Kapchorwa and Kabarole Districts, 10 projects in the water grant work plan were not in the approved five-year development plan. This distorts planning and budgeting and may lead to diversion of funds to non-priority activities.\n- The Accounting Officer explained that the limited resource envelope could not allow extension of piped water.\n- 54 Projects (Seed schools and Health Centres) in 28 Districts were not allocated water sources.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of districts and noted the following;", "page": 325, "level": 2}}, {"headings_1": {"content": "(traditional component), and piped water sub-grant (UgIFT component),", "page": 325, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officers explained that some of the UGIFT projects were located water", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that some of the UGIFT projects were located water", "page": 325, "level": 2}}, {"headings_1": {"content": "I reviewed the planning of districts and noted the following;", "page": 325, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "stressed areas which required expensive technology to provide water.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that some of the UGIFT projects were located water", "page": 325, "level": 2}}, {"headings_1": {"content": "I reviewed the planning of districts and noted the following;", "page": 325, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 325, "level": 5}}, {"headings_1": {"content": "The Accounting Officers explained that some of the UGIFT projects were located water", "page": 325, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers should; \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 325, "level": 5}}, {"headings_1": {"content": "The Accounting Officers explained that some of the UGIFT projects were located water", "page": 325, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 325, "level": 5}}, {"headings_1": {"content": "The Accounting Officers explained that some of the UGIFT projects were located water", "page": 325, "level": 2}}]], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- expedite completion of UGIFT projects and ensure that they are connected to water sources.\n- engage the Grant managers to increase funding to the piped water sub- component, and also engage other development partners for additional funding.\n- Prioritize UGIFT projects for water connectivity", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 325, "level": 5}}, {"headings_1": {"content": "The Accounting Officers explained that some of the UGIFT projects were located water", "page": 325, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "(ii) Budgeting", "metadata": {"headings": [{"headings_0": {"content": "(ii) Budgeting", "page": 325, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 325, "level": 5}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the budget performance of LGs and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 325, "level": 2}}, {"headings_1": {"content": "(ii) Budgeting", "page": 325, "level": 5}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- A total of UGX. 51.026Bn (99.81%) was received in 86 Districts, out of", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 325, "level": 2}}, {"headings_1": {"content": "(ii) Budgeting", "page": 325, "level": 5}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 325, "level": 2}}, {"headings_1": {"content": "(ii) Budgeting", "page": 325, "level": 5}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.51.123Bn budgeted. Out of the funds received, UGX.34.823Bn (68.25%) related to Rural Water and Sanitation Sub-Grant (traditional component), and UGX. 16.202Bn (31.75%) related to Piped Water Sub-Grant (UgIFT component).", "metadata": {"headings": [{"headings_0": {"content": "UGX.51.123Bn budgeted. Out of the funds received, UGX.34.823Bn (68.25%) related to Rural Water and Sanitation Sub-Grant (traditional component), and UGX. 16.202Bn (31.75%) related to Piped Water Sub-Grant (UgIFT component).", "page": 325, "level": 4}}, {"headings_1": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 325, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers attributed this to Grant budget cuts for which they have no", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to Grant budget cuts for which they have no", "page": 325, "level": 2}}, {"headings_1": {"content": "UGX.51.123Bn budgeted. Out of the funds received, UGX.34.823Bn (68.25%) related to Rural Water and Sanitation Sub-Grant (traditional component), and UGX. 16.202Bn (31.75%) related to Piped Water Sub-Grant (UgIFT component).", "page": 325, "level": 4}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "control. \n325", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers attributed this to Grant budget cuts for which they have no", "page": 325, "level": 2}}, {"headings_1": {"content": "UGX.51.123Bn budgeted. Out of the funds received, UGX.34.823Bn (68.25%) related to Rural Water and Sanitation Sub-Grant (traditional component), and UGX. 16.202Bn (31.75%) related to Piped Water Sub-Grant (UgIFT component).", "page": 325, "level": 4}}, [{"headings_0": {"content": "The Accounting Officers attributed this to Grant budget cuts for which they have no", "page": 325, "level": 2}}, {"headings_1": {"content": "UGX.51.123Bn budgeted. Out of the funds received, UGX.34.823Bn (68.25%) related to Rural Water and Sanitation Sub-Grant (traditional component), and UGX. 16.202Bn (31.75%) related to Piped Water Sub-Grant (UgIFT component).", "page": 325, "level": 4}}]], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 326, "level": 5}}, {"headings_1": {"content": "The Accounting Officers attributed this to Grant budget cuts for which they have no", "page": 325, "level": 2}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers should engage the Ministry of Water and Ministry of Finance,", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers should engage the Ministry of Water and Ministry of Finance,", "page": 326, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Planning and Economic Development to ensure that funds are released as budgeted.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers should engage the Ministry of Water and Ministry of Finance,", "page": 326, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iii) Absorption", "metadata": {"headings": [{"headings_0": {"content": "(iii) Absorption", "page": 326, "level": 5}}, {"headings_1": {"content": "The Accounting Officers should engage the Ministry of Water and Ministry of Finance,", "page": 326, "level": 2}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Out of the funds received for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 33.926Bn (97%) was spent leaving UGX. 896.71Mn (3%) un-utilized. Furthermore, out of the funds received for the Piped Water Sub-Grant (UgIFT component), UGX. 14.989Bn (93%) was spent leaving UGX. 1.212Bn (7%) un-utilized.", "metadata": {"headings": [{"headings_0": {"content": "Out of the funds received for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 33.926Bn (97%) was spent leaving UGX. 896.71Mn (3%) un-utilized. Furthermore, out of the funds received for the Piped Water Sub-Grant (UgIFT component), UGX. 14.989Bn (93%) was spent leaving UGX. 1.212Bn (7%) un-utilized.", "page": 326, "level": 4}}, {"headings_1": {"content": "(iii) Absorption", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers explained that; \n", "metadata": {"headings": [{"headings_0": {"content": "Out of the funds received for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 33.926Bn (97%) was spent leaving UGX. 896.71Mn (3%) un-utilized. Furthermore, out of the funds received for the Piped Water Sub-Grant (UgIFT component), UGX. 14.989Bn (93%) was spent leaving UGX. 1.212Bn (7%) un-utilized.", "page": 326, "level": 4}}, {"headings_1": {"content": "(iii) Absorption", "page": 326, "level": 5}}, [{"headings_0": {"content": "Out of the funds received for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 33.926Bn (97%) was spent leaving UGX. 896.71Mn (3%) un-utilized. Furthermore, out of the funds received for the Piped Water Sub-Grant (UgIFT component), UGX. 14.989Bn (93%) was spent leaving UGX. 1.212Bn (7%) un-utilized.", "page": 326, "level": 4}}, {"headings_1": {"content": "(iii) Absorption", "page": 326, "level": 5}}]], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- there were delayed approvals of designs by the Ministry of water and Environment\n- the contractors encountered challenges with equipment break downs.\n- there were delayed commencement of works by the contractors.\n- there were delays in the procurement processes for the construction of the piped water schemes.", "metadata": {"headings": [{"headings_0": {"content": "Out of the funds received for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 33.926Bn (97%) was spent leaving UGX. 896.71Mn (3%) un-utilized. Furthermore, out of the funds received for the Piped Water Sub-Grant (UgIFT component), UGX. 14.989Bn (93%) was spent leaving UGX. 1.212Bn (7%) un-utilized.", "page": 326, "level": 4}}, {"headings_1": {"content": "(iii) Absorption", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 326, "level": 5}}, {"headings_1": {"content": "Out of the funds received for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 33.926Bn (97%) was spent leaving UGX. 896.71Mn (3%) un-utilized. Furthermore, out of the funds received for the Piped Water Sub-Grant (UgIFT component), UGX. 14.989Bn (93%) was spent leaving UGX. 1.212Bn (7%) un-utilized.", "page": 326, "level": 4}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers should;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 326, "level": 5}}, {"headings_1": {"content": "Out of the funds received for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 33.926Bn (97%) was spent leaving UGX. 896.71Mn (3%) un-utilized. Furthermore, out of the funds received for the Piped Water Sub-Grant (UgIFT component), UGX. 14.989Bn (93%) was spent leaving UGX. 1.212Bn (7%) un-utilized.", "page": 326, "level": 4}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- engage the Ministry of Water and Environment to ensure that project designs are approved in time.\n- Enhance supervision of construction works to ensure that the projects are completed within the agreed timelines.\n- Ensure timely commencement of procurement processes as provided in the grant guidelines.\n- In addition, the un-implemented activities should be rolled-over to the subsequent financial years.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 326, "level": 5}}, {"headings_1": {"content": "Out of the funds received for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 33.926Bn (97%) was spent leaving UGX. 896.71Mn (3%) un-utilized. Furthermore, out of the funds received for the Piped Water Sub-Grant (UgIFT component), UGX. 14.989Bn (93%) was spent leaving UGX. 1.212Bn (7%) un-utilized.", "page": 326, "level": 4}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 326, "level": 5}}, {"headings_1": {"content": "Out of the funds received for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 33.926Bn (97%) was spent leaving UGX. 896.71Mn (3%) un-utilized. Furthermore, out of the funds received for the Piped Water Sub-Grant (UgIFT component), UGX. 14.989Bn (93%) was spent leaving UGX. 1.212Bn (7%) un-utilized.", "page": 326, "level": 4}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "(iv) Review of the Implementation of the Grant activities", "metadata": {"headings": [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "I reviewed the implementation of the Grant activities and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the planned 1125 projects in 76 Districts, 1087 were fully implemented, 22 were partially implemented and 16 activities were not implemented.", "metadata": {"headings": [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 326, "level": 5}}, [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 326, "level": 5}}]], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 16 projects in 10 Districts did not have their designs approved by the Ministry of Water and Environment.", "metadata": {"headings": [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A review of the annual District water sector performance reports revealed that 4,941 (14.43%) out of 34,240 existing water facilities in 40 districts were not", "metadata": {"headings": [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "metadata": {"headings": [{"headings_0": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}, {"headings_1": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "were beyond repair and recommended for decommissioning. \n326 \n", "metadata": {"headings": [{"headings_0": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}, {"headings_1": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}, [{"headings_0": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}, {"headings_1": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}], [{"headings_0": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}, {"headings_1": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}]], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A review of the annual District water sector performance reports revealed that 19 (22.3%) out of 85 new water facilities in 11 districts were not functioning.", "metadata": {"headings": [{"headings_0": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}, {"headings_1": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}, {"headings_1": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A review of the District water quality reports in 51 districts revealed that only 4,086 (12.27%) of the 33,313 existing water sources were tested contrary to the", "metadata": {"headings": [{"headings_0": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}, {"headings_1": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "standard requirement of 20%. The Accounting Officers attributed the above to", "metadata": {"headings": [{"headings_0": {"content": "standard requirement of 20%. The Accounting Officers attributed the above to", "page": 327, "level": 2}}, {"headings_1": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "insufficient funds to procure water quality testing kits.", "metadata": {"headings": [{"headings_0": {"content": "standard requirement of 20%. The Accounting Officers attributed the above to", "page": 327, "level": 2}}, {"headings_1": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that in 15 Districts, 85 inspected water facilities did not have functional", "metadata": {"headings": [{"headings_0": {"content": "standard requirement of 20%. The Accounting Officers attributed the above to", "page": 327, "level": 2}}, {"headings_1": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "standard requirement of 20%. The Accounting Officers attributed the above to", "page": 327, "level": 2}}, {"headings_1": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "water user committees to ensure sustainable water facility usage. The Accounting", "metadata": {"headings": [{"headings_0": {"content": "water user committees to ensure sustainable water facility usage. The Accounting", "page": 327, "level": 2}}, {"headings_1": {"content": "standard requirement of 20%. The Accounting Officers attributed the above to", "page": 327, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Officers attributed this to inadequate funds to facilitate monitoring of the water user communities.", "metadata": {"headings": [{"headings_0": {"content": "water user committees to ensure sustainable water facility usage. The Accounting", "page": 327, "level": 2}}, {"headings_1": {"content": "standard requirement of 20%. The Accounting Officers attributed the above to", "page": 327, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Physical inspections of 571 water facilities in 67 Districts revealed that 535 (93.7%) were functional, 17 (2.98%) were not functional properly while, 19 (3.33%) were not functional.", "metadata": {"headings": [{"headings_0": {"content": "water user committees to ensure sustainable water facility usage. The Accounting", "page": 327, "level": 2}}, {"headings_1": {"content": "standard requirement of 20%. The Accounting Officers attributed the above to", "page": 327, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "water user committees to ensure sustainable water facility usage. The Accounting", "page": 327, "level": 2}}, {"headings_1": {"content": "standard requirement of 20%. The Accounting Officers attributed the above to", "page": 327, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "Key Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Key Recommendation", "page": 327, "level": 5}}, {"headings_1": {"content": "water user committees to ensure sustainable water facility usage. The Accounting", "page": 327, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officers should:", "metadata": {"headings": [{"headings_0": {"content": "Key Recommendation", "page": 327, "level": 5}}, {"headings_1": {"content": "water user committees to ensure sustainable water facility usage. The Accounting", "page": 327, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Adequately budget and prioritize the rehabilitation and maintenance of boreholes,", "metadata": {"headings": [{"headings_0": {"content": "- Adequately budget and prioritize the rehabilitation and maintenance of boreholes,", "page": 327, "level": 2}}, {"headings_1": {"content": "Key Recommendation", "page": 327, "level": 5}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "and facilitation of monitoring and supervision of water user communities.", "metadata": {"headings": [{"headings_0": {"content": "- Adequately budget and prioritize the rehabilitation and maintenance of boreholes,", "page": 327, "level": 2}}, {"headings_1": {"content": "Key Recommendation", "page": 327, "level": 5}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Engage MOFPED and Ministry of Water and Environment for adequate release of funds and development partners for additional funding.\n- Prioritize the replacement of boreholes that are beyond repair and due for decommissioning.\n- Ensure contractors correct all the defects identified before the expiry of the defects liability period and payment of the final certificate.", "metadata": {"headings": [{"headings_0": {"content": "- Adequately budget and prioritize the rehabilitation and maintenance of boreholes,", "page": 327, "level": 2}}, {"headings_1": {"content": "Key Recommendation", "page": 327, "level": 5}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "327", "metadata": {"headings": [{"headings_0": {"content": "- Adequately budget and prioritize the rehabilitation and maintenance of boreholes,", "page": 327, "level": 2}}, {"headings_1": {"content": "Key Recommendation", "page": 327, "level": 5}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 328, "level": 5}}, {"headings_1": {"content": "- Adequately budget and prioritize the rehabilitation and maintenance of boreholes,", "page": 327, "level": 2}}], "page": 328, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}, {"headings_1": {"content": "APPENDICES", "page": 328, "level": 5}}], "page": 328, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**No. Entity** Nature Remarks**", null, null, null], ["**1**", "Uganda Printing and Publishing Corporation", "Corporation", "Consolidated"], ["**2**", "Post Bank Uganda Limited (Dec 2022)", "Enterprise", "Consolidated"], ["**3**", "Bank of Uganda", "Corporation", "Consolidated"], ["**4**", "Uganda Electricity Generation Company", "Enterprise", "Consolidated"], ["**5**", "Pride Micro Finance (Dec 2022)", "Enterprise", "Consolidated"], ["**6**", "National Housing and Construction Company Limited", "Enterprise", "Consolidated"], ["**7**", "Uganda Development Bank Limited", "Enterprise", "Consolidated"], ["**8**", "National Water and Sewerage Corporation", "Corporation", "Consolidated"], ["**9**", "Uganda Electricity Transmission Company Limited", "Enterprise", "Consolidated"], ["**10**", "Uganda Wildlife authority", "Corporation", "Consolidated"], ["**11**", "Uganda Electricity Distribution Company Limited", "Enterprise", "Consolidated"], ["**12**", "The Microfinance Support Centre Ltd", "Enterprise", "Consolidated"], ["**13**", "Civil Aviation Authority", "Corporation", "Consolidated"], ["**14**", "New Vision Printing and Publishing Company Limited", "Enterprise", "Consolidated"], ["**15**", "Uganda Wildlife Conservation education Centre", "Corporation", "Consolidated"], ["**16**", "Uganda Development Corporation (Group)", "Corporation", "Consolidated"], ["**17**", "National Drug Authority", "Corporation", "Consolidated"], ["**18**", "Uganda Post Limited", "Enterprise", "Consolidated"], ["**19**", "Mandela National Stadium", "Enterprise", "Consolidated"], ["**20**", "Kilembe Mines Limited", "Enterprise", "Consolidated"], ["**21**", "Uganda Railways Corporation", "Corporation", "Consolidated"], ["**22**", "Uganda National Airlines Company Limited", "Enterprise", "Consolidated"], ["**23**", "Electricity Regulatory Authority", "Corporation", "Consolidated"], ["**24**", "National Enterprises Corporation(NEC)", "Corporation", "Consolidated"], ["**25**", "Uganda Property Holding", "Enterprise", "Consolidated"], ["**26**", "kiira Motors Corporation", "Enterprise", "Consolidated"], ["**27**", "Uganda Communications Commission", "Corporation", "Consolidated"], ["**28**", "Housing Finance Bank", "Enterprise", "Consolidated"], ["**29**", "Insurance Regulatory Authority", "Corporation", "Consolidated"], ["**30**", "Uganda Broadcasting Corporation", "Enterprise", "Consolidated"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}, {"headings_1": {"content": "APPENDICES", "page": 328, "level": 5}}], "page": 328, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "328", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}, {"headings_1": {"content": "APPENDICES", "page": 328, "level": 5}}], "page": 328, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**No. Entity** Nature Remarks**", null, null, null], ["**31**", "Deposit Protection Fund of Uganda", "Corporation", "Consolidated"], ["**32**", "Uganda National Oil Company Limited", "Enterprise", "Consolidated"], ["**33**", "Uganda Air Cargo Corporation", "Enterprise", "Consolidated"], ["**34**", "Uganda Seeds Limited", "Enterprise", "Consolidated"], ["**35**", "Uganda Livestock Industries", "Enterprise", "Consolidated"], ["**36**", "NEC Construction Works & Engineering Limited", "Corporation", "Consolidated under NEC"], ["**37**", "NEC Agro Limited", "Corporation", "Consolidated under NEC"], ["**38**", "NEC Luwero Industries Limited", "Corporation", "Consolidated under NEC"], ["**39**", "NEC Uzima Limited", "Corporation", "Consolidated under NEC"], ["**40**", "Nile Hotel International Limited", "Enterprise", "Consolidated under UDC"], ["**41**", "Soroti Fruits Limited", "Enterprise", "Consolidated under UDC"], ["**42**", "Munyonyo Common Wealth Resort", "Enterprise", "Consolidated under UDC"], ["**43**", "Speke Resort Convention Center Ltd", "Enterprise", "Consolidated under UDC"], ["**44**", "Amber House", "Enterprise", "Consolidated under UDC"], ["**45**", "Development House", "Enterprise", "Consolidated under UDC"], ["**46**", "Pheonix Logistics", "Enterprise", "Consolidated under UDC"], ["**47**", "Embassy House", "Enterprise", "Consolidated under UDC"], ["**48**", "Tri-Star Apparels Limited", "Enterprise", "Consolidated under UDC"], ["**49**", "Abubaker Technical Services Ltd", "Enterprise", "Consolidated under UDC"], ["**50**", "Kalangala Infrastructure Services Ltd", "Enterprise", "Consolidated under UDC"], ["**51**", "Mbale Growers Tea Factory Limited", "Enterprise", "Consolidated under UDC"], ["**52**", "Kigezi Highland Tea Limited", "Enterprise", "Consolidated under UDC"], ["**53**", "Kayonza Tea Factory Limited", "Enterprise", "Consolidated under UDC"], ["**54**", "Horyal Investments Holding Company Ltd", "Enterprise", "Consolidated under UDC"], ["**55**", "Kaaro Koffi Limited", "Enterprise", "Consolidated under UDC"], ["**56**", "Uganda National Commodity Exchange", "Enterprise", "Consolidated under UDC"], ["**57**", "Budadiri Arabica Coffee Mills Limited", "Enterprise", "Consolidated under UDC"], ["**58**", "Mutuma Commercial Agencies", "Enterprise", "Consolidated under UDC"], ["**59**", "Mpanga Growers Tea Factory Limited", "Enterprise", "Consolidated under UDC"], ["**60**", "Bukona Agroprocessors Limited", "Enterprise", "Consolidated under UDC"], ["**61**", "Uganda Refinery Holding Company Limited", "Enterprise", "Consolidated under UNOC"], ["**62**", "Uganda National Pipeline Company Limited -UNOC", "Enterprise", "Consolidated under UNOC"], ["**63**", "Enterprise Uganda Limited (Company Limited by Guarantee)", "Enterprise", "Disclosed and not consolidated"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}, {"headings_1": {"content": "APPENDICES", "page": 328, "level": 5}}], "page": 329, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No. Entity Nature Remarks", "None", "None", "None"], "type": "table"}}, {"content": "329", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}, {"headings_1": {"content": "APPENDICES", "page": 328, "level": 5}}], "page": 329, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**No. Entity** Nature Remarks**", null, null, null], ["**64**", "Uganda Energy Credit Capitalization Co. Ltd (Company Limited by Guarantee)", "Enterprise", "Disclosed and not consolidated"], ["**65**", "Nakivubo War Memorial Stadium(concession)", "Enterprise", "Disclosed and not consolidated"], ["**66**", "Uganda Crane Industries Ltd.", "Enterprise", "Disclosed and not consolidated"], ["**67**", "Production Enterprises Corporation Limited", "Enterprise", "Disclosed and not consolidated"], ["**68**", "Kampala Industries and Business Park Limited", "Enterprise", "Disclosed and not consolidated"], ["**69**", "Science and Technology Equipment Production (Unit) Ltd", "Enterprise", "Disclosed and not consolidated"], ["**70**", "UGMA Engineering Corporation Limited", "Enterprise", "Disclosed and not consolidated"], ["**71**", "Housing Finance Investments", "Enterprise", "Disclosed and not consolidated"], ["**72**", "Bujagali Energy Limited(Concession)", "Enterprise", "Disclosed and not consolidated"], ["**73**", "Dairy Corporation Limited", "Enterprise", "Disclosed and not consolidated"], ["**74**", "Uganda Fisheries Enterprises Limited", "Enterprise", "Not consolidated and not disclosed"], ["**75**", "Insurance Training college", "Corporation", "Not consolidated and not disclosed"], ["**76**", "Uganda Telecommunications Corporation Limited(UTCL)", "Corporation", "Not consolidated and not disclosed"], ["**77**", "Uganda Hotel and Tourism Training Institute", "Corporation", "Not consolidated and not disclosed"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}, {"headings_1": {"content": "APPENDICES", "page": 328, "level": 5}}], "page": 330, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No. Entity Nature Remarks", "None", "None", "None"], "type": "table"}}, {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}, {"headings_1": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}], "page": 330, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**N o**", "**Entity**", "**Operating Revenue (UGX) \u201cBn\u201d** **Sum** **mary** **Stat** **eme** nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Operating Expenses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verified Figure/F S** **Vari anc e**", null, null, "**Other Gains and Losses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Varia nce**", null, null, "**Surplus/Deficit(UG X) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Retained Earnings (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null], ["**1**", "Bank of Uganda", "1,168 .15", "1,03 9.86", "128. 29", "696.7 5", "603.19", "93.5 6", "(193. 65)", "(205. 47)", "11.82", "277.7 5", "277. 75", "(0.0 0)", "1,641 .72", "1,64 1.72", "(0.0 0)"], ["**2**", "Electricity Regulatory Authority", "38.65", "38.7 1", "-0.06", "37.89", "37.89", "0", "-0.09", "-0.15", "0.06", "0.67", "0.67", "0", "- 31.85", "31.5 8", "- 63.4 3"], ["**3**", "Insurance Regulatory Authority of Uganda", "24.56", "24.5 6", "-", "24.12", "23.79", "0.33", "-", "(0.05 )", "0.05", "0.44", "0.44", "-", "57.94", "53.3 5", "4.59"], ["**4**", "National Enterprises Corporation", "232.9 5", "300. 27", "(67. 32)", "215.4 7", "284.18", "(68. 71)", "-", "-", "-", "17.48", "9.49", "7.99", "26.78", "24.1 2", "2.66"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}, {"headings_1": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}], "page": 330, "document_name": "Consolidted Report ,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", "column_12", "column_13", "column_14", "column_15", "column_16"], "type": "table"}}, {"content": "330", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}, {"headings_1": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}], "page": 330, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**N o**", "**Entity**", "**Operating Revenue (UGX) \u201cBn\u201d** **Sum** **mary** **Stat** **eme** nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Operating Expenses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verified Figure/F S** **Vari anc e**", null, null, "**Other Gains and Losses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Varia nce**", null, null, "**Surplus/Deficit(UG X) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Retained Earnings (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null], ["**5**", "National Drug Authority", "82.62", "82.6 8", "(0.0 7)", "80.66", "82.77", "(2.1 1)", "(0.67 )", "(0.85 )", "0.18", "1.29", "(0.76 )", "2.05", "140.4 3", "138. 38", "2.05"], ["**6**", "National Water & Sewerage Corporation", "543.0 8", "550. 04", "(6.9 6)", "606.0 2", "451.33", "154. 69", "-", "-", "-", "(62.9 4)", "40.7 9", "(103 .73)", "918.7 1", "415. 52", "503. 19"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}, {"headings_1": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}], "page": 331, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["N o", "Entity", "Operating Revenue (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None", "Operating Expenses (UGX) \u201cBn\u201d Sum mary Stat eme nt Verified Figure/F S Vari anc e", "None", "None", "Other Gains and Losses (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Varia nce", "None", "None", "Surplus/Deficit(UG X) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None", "Retained Earnings (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None"], "type": "table"}}, {"content": [["**N o**", "**Entity**", "**Operating Revenue (UGX) \u201cBn\u201d** **Sum** **mary** **Stat** **eme** nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Operating Expenses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verified Figure/F S** **Vari anc e**", null, null, "**Other Gains and Losses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Varia nce**", null, null, "**Surplus/Deficit(UG X) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Retained Earnings (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null], ["**5**", "National Drug Authority", "82.62", "82.6 8", "(0.0 7)", "80.66", "82.77", "(2.1 1)", "(0.67 )", "(0.85 )", "0.18", "1.29", "(0.76 )", "2.05", "140.4 3", "138. 38", "2.05"], ["**6**", "National Water & Sewerage Corporation", "543.0 8", "550. 04", "(6.9 6)", "606.0 2", "451.33", "154. 69", "-", "-", "-", "(62.9 4)", "40.7 9", "(103 .73)", "918.7 1", "415. 52", "503. 19"], ["**7**", "Uganda Civil Aviation Authority", "0.28", "283. 37", "(283 .09)", "0.32", "248.55", "(248 .23)", "0.01", "-", "0.01", "(0.04 )", "39.5 8", "(39. 62)", "0.23", "309. 56", "(309 .33)"], ["**8**", "Uganda Communications Commission", "154.6 6", "-", "154. 66", "126.6 0", "-", "126. 60", "-", "-", "-", "28.05", "-", "28.0 5", "55.37", "-", "55.3 7"], ["**9**", "Uganda Development Corporation", "26.57", "-", "26.5 7", "24.86", "-", "24.8 6", "(2.36 )", "-", "(2.36)", "(0.66 )", "-", "(0.6 6)", "(20.1 6)", "-", "(20. 16)"], ["**1 0**", "Uganda Printing and Publishing Corporation", "7.01", "7.03", "(0.0 1)", "10.09", "3.06", "7.03", "5.43", "-", "5.43", "2.35", "3.06", "(0.7 1)", "14.12", "13.7 2", "0.40"], ["**1 1**", "Uganda Railways Corporation", "30.46", "32.0 6", "(1.6 0)", "63.29", "63.06", "0.23", "0.03", "-", "0.03", "(32.8 0)", "(35.1 8)", "2.38", "(339. 58)", "(408. 14)", "68.5 7"], ["**1 2**", "Uganda Wildlife Conservation Education Centre", "15.87", "15.8 7", "-", "14.94", "14.94", "-", "-", "-", "-", "0.93", "0.93", "-", "14.07", "14.0 7", "-"], ["**1 3**", "Deposit Protection Fund Uganda", "235.5 2", "235. 52", "-", "21.49", "21.49", "-", "39.09", "39.0 9", "-", "253.1 3", "253. 13", "-", "1,349 .43", "1,34 9.43", "-"], ["**1 4**", "Kiira Motors Corporation Limited", "2.15", "1.27", "0.88", "15.09", "15.09", "-", "-", "-", "-", "(12.9 4)", "(12.9 2)", "(0.0 2)", "(38.0 2)", "(38.0 2)", "-"], ["**1 5**", "Mandela Stadium Limited", "5.30", "5.30", "-", "3.00", "2.97", "0.03", "-", "-", "-", "2.30", "2.33", "(0.0 3)", "260.5 9", "260. 59", "(0.0 0)"], ["**1 6**", "The Micro Finance Support Centre Ltd", "113.2 5", "-", "113. 25", "105.6 4", "-", "105. 64", "(2.01 )", "-", "(2.01)", "5.59", "-", "5.59", "(55.2 6)", "-", "(55. 26)"], ["**1 7**", "Post Bank Uganda Limited", "96.14", "120. 99", "(24. 86)", "78.40", "102.64", "(24. 24)", "(6.50 )", "2.11", "(8.61)", "11.24", "15.1 6", "(3.9 3)", "11.24", "19.1 0", "(7.8 6)"], ["**1 8**", "Pride Microfinance Limited", "56.12", "-", "56.1 2", "50.26", "-", "50.2 6", "(4.81 )", "-", "(4.81)", "1.05", "-", "1.05", "134.3 8", "-", "134. 38"], ["**1 9**", "Uganda Post Limited", "13.51", "9.89", "3.62", "13.11", "9.81", "3.30", "-", "-", "-", "0.40", "397. 16", "(396 .77)", "50.90", "(6.10 )", "57.0 0"], ["**2 0**", "Uganda Broadcasting Corporation Limited", "21.03", "-", "21.0 3", "34.08", "-", "34.0 8", "(0.30 )", "-", "(0.30)", "(13.3 5)", "-", "(13. 35)", "12.53", "-", "12.5 3"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}, {"headings_1": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}], "page": 331, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["N o", "Entity", "Operating Revenue (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None", "Operating Expenses (UGX) \u201cBn\u201d Sum mary Stat eme nt Verified Figure/F S Vari anc e", "None", "None", "Other Gains and Losses (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Varia nce", "None", "None", "Surplus/Deficit(UG X) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None", "Retained Earnings (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None"], "type": "table"}}, {"content": "331", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}, {"headings_1": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}], "page": 331, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**N o**", "**Entity**", "**Operating Revenue (UGX) \u201cBn\u201d** **Sum** **mary** **Stat** **eme** nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Operating Expenses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verified Figure/F S** **Vari anc e**", null, null, "**Other Gains and Losses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Varia nce**", null, null, "**Surplus/Deficit(UG X) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Retained Earnings (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null], ["**2 1**", "Uganda Electricity Generation Company Limited", "299.8 9", "343. 74", "(43. 86)", "246.1 4", "266.29", "(20. 15)", "(3.20 )", "(28.6 5)", "25.45", "50.55", "33.9 9", "16.5 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"Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}, {"headings_1": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}], "page": 332, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["N o", "Entity", "Operating Revenue (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None", "Operating Expenses (UGX) \u201cBn\u201d Sum mary Stat eme nt Verified Figure/F S Vari anc e", "None", "None", "Other Gains and Losses (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Varia nce", "None", "None", "Surplus/Deficit(UG X) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None", "Retained Earnings (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None"], "type": "table"}}, {"content": "332", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}, {"headings_1": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}], "page": 332, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b) Inconsistencies in the statement of financial position", "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, {"headings_1": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 333, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["No", "**Entity**", "**Share Capital (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Other Reserves (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari anc e**", null, null, "**Financial Assets(current assets) (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Veri fied Figu re/F S** **Varia nce**", null, null, "**Non-Financial Assets(non-current** **assets)** (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Verif ied Figur e/FS** **Vari ance**", null, null, "**Liabilities (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Net worth (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null], ["1", "Bank of Uganda", "20.0 0", "20.0 0", "-", "2,39 6.10", "2,39 6.10", "(0.0 0)", "26,6 27.4 7", "26,6 27.4 7", "-", "420. 95", "420. 95", "-", "22,9 90.6 0", "22,9 90.6 0", "0.00", "4,05 7.82", "4,05 7.82", "(0.0 0)"], ["2", "Electricity Regulatory 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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", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19"], "type": "table"}}, {"content": "333", "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, {"headings_1": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 333, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["No", "**Entity**", "**Share Capital (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Other Reserves (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari anc e**", 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.63)"]], "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, {"headings_1": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 334, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "Share Capital (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None", "Other Reserves (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari anc e", "None", "None", "Financial Assets(current assets) (UGX) \u201cBn\u201d Sum mary Stat eme nt Veri fied Figu re/F S Varia nce", "None", "None", "Non-Financial Assets(non-current assets) (UGX) \u201cBn\u201d Sum mar y Stat eme nt Verif ied Figur e/FS Vari ance", "None", "None", "Liabilities (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", 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1", "4.53", "11.6 8", "30.5 6", "11.6 8", "18.8 8", "30.5 6", "9.32", "21.24", "6.74", "27.2 8", "(20. 54)", "6.96", "6.66", "0.30", "30.3 3", "29.9 3", "0.40"], ["11", "Uganda Railways Corporation", "(189 .99)", "386. 89", "(576 .88)", "3,78 6.51", "3,78 1.75", "4.76", "151. 26", "63.7 8", "87.47", "3,71 4.76", "3,76 1.28", "(46. 52)", "229. 15", "64.5 6", "164. 59", "3,63 6.87", "3,76 0.50", "(123 .63)"], ["12", "Deposit Protection Fund Uganda", "-", "-", "-", "-", "-", "-", "1.40", "1.40", "-", "8.00", "8.00", "-", "55.5 7", "55.5 7", "-", "1,34 9.43", "1,34 9.43", "-"], ["13", "Kiira Motors Corporation Limited", "338. 21", "336. 38", "1.83", "-", "1.83", "(1.8 3)", "73.3 4", "73.3 6", "(0.02 )", "227. 49", "227. 49", "-", "0.64", "0.64", "-", "300. 19", "300. 21", "(0.0 2)"], ["14", "Mandela Stadium Limited", "0.10", "0.10", "-", "-", "-", "-", "54.4 2", "54.8 9", "(0.47 )", "207. 47", "206. 99", "0.47", "1.19", "1.19", "-", "260. 69", "260. 69", "(0.0 0)"], ["15", "The Micro 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{"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, {"headings_1": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 334, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "Share Capital (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None", "Other Reserves (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari anc e", "None", "None", "Financial Assets(current assets) (UGX) \u201cBn\u201d Sum mary Stat eme nt Veri fied Figu re/F S Varia nce", "None", "None", "Non-Financial Assets(non-current assets) (UGX) \u201cBn\u201d Sum mar y Stat eme nt Verif ied Figur e/FS Vari ance", "None", "None", "Liabilities (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None", "Net worth (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None"], "type": "table"}}, {"content": "334", "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, {"headings_1": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 334, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["No", "**Entity**", "**Share Capital (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Other Reserves (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari anc e**", null, null, "**Financial Assets(current assets) (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Veri fied Figu re/F S** **Varia nce**", null, null, "**Non-Financial Assets(non-current** **assets)** (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Verif ied Figur e/FS** **Vari ance**", null, null, "**Liabilities (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Net worth (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null], ["20", "Uganda Electricity Distribution Company Limited", "249. 97", "249. 97", "(0.0 0)", "-", "-", "-", "150. 76", "150. 82", "(0.06 )", "1,78 6.34", "1,80 1.10", "(14. 76)", "1,76 3.32", "1.78", "1,76 1.55", "173. 77", "174. 88", "(1.1 0)"], ["21", "Uganda Electricity Transmission Company Limited", "1,53 0.67", "1,53 3.73", "(3.0 6)", "-", "85.7 8", "(85. 78)", "1,67 2.74", "1,56 7.28", "105.4 5", "4,05 1.38", "4,02 4.03", "27.3 5", "3,87 6.81", "3,69 5.53", "181. 27", "1,84 7.31", "1,89 5.78", "(48. 47)"]], "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, {"headings_1": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 335, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "Share Capital (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None", "Other Reserves (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari anc e", "None", "None", "Financial Assets(current assets) (UGX) \u201cBn\u201d Sum mary Stat eme nt Veri fied Figu re/F S Varia nce", "None", "None", "Non-Financial Assets(non-current assets) (UGX) \u201cBn\u201d Sum mar y Stat eme nt Verif ied Figur e/FS Vari ance", "None", "None", "Liabilities (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None", "Net worth (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None"], "type": "table"}}, {"content": [["No", "**Entity**", "**Share Capital (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Other Reserves (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari anc e**", null, null, "**Financial Assets(current assets) (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Veri fied Figu re/F S** **Varia nce**", null, null, "**Non-Financial Assets(non-current** **assets)** (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Verif ied Figur e/FS** **Vari ance**", null, null, "**Liabilities (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Net worth (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null], ["20", "Uganda Electricity Distribution Company Limited", "249. 97", "249. 97", "(0.0 0)", "-", "-", "-", "150. 76", "150. 82", "(0.06 )", "1,78 6.34", "1,80 1.10", "(14. 76)", "1,76 3.32", "1.78", "1,76 1.55", "173. 77", "174. 88", "(1.1 0)"], ["21", "Uganda Electricity Transmission Company Limited", "1,53 0.67", "1,53 3.73", "(3.0 6)", "-", "85.7 8", "(85. 78)", "1,67 2.74", "1,56 7.28", "105.4 5", "4,05 1.38", "4,02 4.03", "27.3 5", "3,87 6.81", "3,69 5.53", "181. 27", "1,84 7.31", "1,89 5.78", "(48. 47)"], ["22", "Uganda National Oil company Limited", "10.0 2", "1,28 8.92", "(1,2 78.9 0)", "122. 62", "-", "122. 62", "1,90 2.42", "657. 92", "1,244 .50", "6.84", "619. 38", "(612 .54)", "629. 61", "17.1 1", "612. 50", "1,27 9.65", "1,26 0.09", "19.5 6"], ["23", "Uganda Property Holdings Limited", "15.5 2", "15.5 2", "-", "255. 82", "255. 82", "-", "6.74", "6.74", "-", "289. 49", "289. 49", "-", "0.55", "0.55", "-", "295. 69", "295. 69", "-"], ["24", "Kilembe Mines Limited", "0.19", "-", "0.19", "29.2 0", "-", "29.2 0", "7.66", "-", "7.66", "28.7 4", "-", "28.7 4", "8.18", "-", "8.18", "28.2 1", "-", "28.2 1"], ["25", "National Housing & Construction Company Limited", "103. 04", "103. 04", "-", "35.1 0", "36.1 0", "(1.0 1)", "29.8 0", "115. 68", "(85.8 7)", "624. 95", "583. 14", "41.8 1", "72.0 9", "698. 81", "(626 .72)", "582. 66", "613. 39", "(30. 73)"], ["26", "Housing Finance Bank Ltd", "122. 00", "-", "122. 00", "-", "-", "-", "1,68 1.23", "-", "1,681 .23", "69.4 6", "-", "69.4 6", "1,43 6.48", "-", "1,43 6.48", "314. 21", "-", "314. 21"], ["27", "Uganda Air Cargo Limited", "16.2 9", "16.2 9", "-", "-", "123. 20", "(12 3.20 )", "24.4 4", "24.4 4", "-", "78.9 7", "78.9 7", "-", "7.47", "7.47", "-", "95.9 4", "95.9 4", "-"], ["28", "Uganda Development Bank Limited", "1,02 9.10", "1,02 9.10", "-", "33.7 9", "33.7 9", "-", "1,46 8.41", "1,46 8.41", "-", "51.7 1", "51.7 1", "-", "291. 37", "291. 37", "-", "1,22 8.75", "1,22 8.75", "-"]], "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, {"headings_1": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 335, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "Share Capital (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None", "Other Reserves (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari anc e", "None", "None", "Financial Assets(current assets) (UGX) \u201cBn\u201d Sum mary Stat eme nt Veri fied Figu re/F S Varia nce", "None", "None", "Non-Financial Assets(non-current assets) (UGX) \u201cBn\u201d Sum mar y Stat eme nt Verif ied Figur e/FS Vari ance", "None", "None", "Liabilities (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None", "Net worth (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None"], "type": "table"}}, {"content": "335", "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, {"headings_1": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 335, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 336, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["Adapting to Climate Change in The Lake Victoria Basin (ACC-LVB)", "Climate Change, Natural Resources, Environment and Water Management Development", "Unqualified", "I noted that; \uf0b7 Management never prepared a project concept note contrary to the requirements of the Project Development Committee Guidelines, 2016. \uf0b7 A project profile was also not prepared contrary to the requirements of the Project Development Committee Guidelines, 2016. \uf0b7 Feasibility studies were not undertaken before commencement of the Project. \uf0b7 The Project was implemented without ever being in the Public Investment Plan contrary to the guidelinesmini. \uf0b7 All (100%) of the expected project disbursements of USD 520,000 (1,880,598,906) were received as planned. \uf0b7 I sampled twelve (12) activities worth UGX 1,872,000,000 and nine (9) activities worth UGX 1,763,358,817 had been fully achieved while three (3) activities worth UGX 108,641,183 were partially achieved. \uf0b7 The entire budget of UGX 577,917,601, all (100%) was available for spending during the financial year under review. \uf0b7 Out of the total available funds of UGX 577,917,601, a sum of UGX 469,349,264 was spent representing an absorption level of 81.2%."], ["Africa Institute for Strategic Animal Resource Services and Development (AFRISA) Ended 30th June 2019.", "Human Capital Development Programme", "Unqualified", "I noted that; \uf0b7 AFRISA collected education levies (Tuition fees) of UGX.330,402,100 out of the budgeted educational levies of UGX.540,000,000. This resulted in a shortfall of UGX.209,597,900 which is 39% of the budget. \uf0b7 The current AFRISA Executive Director (ED) is also the Company Board Chairperson, thus creating weakness in governance. \uf0b7 UGX.2,715,840 was deducted as WHT from suppliers but had not been remitted to URA by the end of the financial year."], ["African Centre for Agroecology and Livelihood Systems (ACALISE) Project No.", "Human Capital Development Programme", "Unqualified", "\uf0b7 Out of the funds of USD 1,182,043, IDA disbursed only USD 796,113 (67%), leading to a shortfall of USD 385,930 (33%). \uf0b7 Out of the available funds amounting to USD 1,498,506 (receipt of USD 796,113 and balance brought forward of USD 702,393) for the project, only USD 1,035,396 (69%) was spent, leaving an unspent balance of USD 463,110. \uf0b7 The farm is running at a deficit of USD 7,772.17"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 336, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "336", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 336, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["126974, Loan No. 5797-UG", "", "", "\uf0b7 A number of items were purchased for the radio station but were not captured in the ACALISE fixed assets register."], ["Agricultural Cluster Development Project Ida Credit (ACDP)", "Agro-Industrialization Programme", "Unqualified", "I noted that; \uf0b7 ACDP did not have an approved concept note and project profile by PS/ST and Development Committee respectively and there was no evidence of the economic, environmental, social and financial analysis that was undertaken before the Project approval. \uf0b7 Out of the expected total disbursement of UGX.546Bn, UGX.536.6Bn was actually disbursed leaving a balance of UGX.9.546Bn undisbursed. \uf0b7 Out of the sampled 6 activities worth UGX.333.93Bn, 1 activity worth UGX.2.012Bn had been fully achieved while the remaining 5 activities worth UGX.331.92Bn were yet to be achieved. \uf0b7 Out of the approved budget of UGX.160.696Bn, UGX.74.75Bn was available for spending, resulting in a shortfall of UGX.72.015Bn (47%). Out of the total available funds of UGX.74.75Bn, UGX.72.015Bn was spent resulting in an unspent balance of UGX.2.735Bn representing an absorption level of 96%. \uf0b7 Three (3) activities worth UGX.44.881Bn undertaken were not conducted in a timely manner and were not of expected quality and quantity. \uf0b7 The project lacked adequate sustainability of the Project Investments. \uf0b7 There were unremitted beneficiary farmer balances and Agro- input balances worth UGX.8.903Bn held by UBA and BOU. \uf0b7 Only 208 ACCEs and 150 RPOs have been supported a performance of 69% and 5% of the target respectively. Out of 358 supported farmer groups with matching grants, 100 matching grant facilities were non-operational while 33 facilities were not completed with some facilities lacking the roof, latrines, painting and floor screed. \uf0b7 Out of the planned 334 bottlenecks/chokes to be rehabilitated, only 133 road choke points equivalent to 1,031.5Km (37%) had been worked on."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 337, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "337", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 337, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 There were significant delays of more than 10 months in the procurement of 2000 tablet computers and rehabilitative works on 24Kms of Farm Access Roads. \uf0b7 There was lack of detailed designs, cases of expired performance and advance payment guarantees, delays ranging from 95 to 628 days to effect payments, stalled works, unsupported payments, quality deficiencies and over payments on a sample of projects.", null], ["Agricultural Credit Facility (ACF)", "Agro-Industrialization Programme", "Unqualified", "\uf0b7 There were no reportable issues"], ["Agriculture Value Chain Development Project (AVCDP)", "Agro-Industrialization", "Unqualified", "\uf0b7 The Project had a concept note, project profile and Feasibility study prepared in line with the Development Committee Guidelines. \uf0b7 Out of an expected cumulative total disbursement of UGX.304.379Bn, UGX.119.733Bn was actually disbursed as at 30th June 2023, leaving a balance of UGX.3.932Bn undisbursed. \uf0b7 I sampled 48 activities worth UGX.208,705,576,960 and noted that targets for 12 activities worth UGX.25,629,033,233 had been fully achieved, while targets for the remaining 36 activities worth UGX.183,076,543,727 were yet to be completed. \uf0b7 The Project had an approved budget for FYR.2022/2023 of UGX.84.02Bn, out of which UGX.80.67Bn was available for spending, resulting in a shortfall of UGX.3.35Bn representing 96% performance \uf0b7 Out of the total available funds of UGX.80.67Bn, only UGX.52.91Bn was spent resulting in unspent balance of UGX.27.76Bn representing an absorption level of 66%. The unspent Project operational funds were still held on the Project accounts. \uf0b7 The Project had an average planned duration of 120 days (4 months) for undertaking procurements. However, four procurements worth 14.4Bn were undertaken for an average of 505 days (17 months) each. In another instance, a procurement took 600 days (20 months) since its initiation which significantly affected service delivery."], ["Albertine Region Sustainable Development Project (ARSDP-MoES)", "Sustainable Urbanisation & Housing", "Unqualified", "I observed the following; \uf0b7 The ARSDP project had not exited the Public Investment Plan by 30th April 2023, yet it had closed. \uf0b7 Whereas the total expected cumulative disbursements of the project funds to date was USD 34,299,830 only USD 32,047,226 was realized representing 93% as at 30th April 2023 when the project closed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 338, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "338", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 338, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 A sample of thirty-seven (37) activities valued at USD 26,515,968 revealed that targets for all the thirty-Seven (37) activities of USD 26,515,968.0 had been fully achieved.", null, null], ["Albertine Regional Sustainable Development Project (ARSDP) (Ida Loan Agreement Cr 54060 \u2013 Ug)", "Human Capital Development", "Unqualified", "The following was observed; \uf0b7 The Albertine Regional Sustainable Development Project should have exited the Public Investment Plan by 30th June 2023. However, at the time of audit (November 2023), there was no evidence that the project had exited the PIP. \uf0b7 Whereas the civil works of the project were complete and the project handed over UNRA by the contractor, a total of UGX.18,154,768,933 and USD 3,704,733 remained unpaid as 30th June 2023. \uf0b7 Out of the expected total disbursement as per financing agreement of USD 75,890,000, the project utilized the donor funds of USD 68,104,000 that were made available. However, the undisbursed funds of USD 7,786,000 was incurred as foreign exchange losses over the project lifetime arising from delayed completion of civil works. \uf0b7 Out of the expected GOU counterpart funding of USD 6,890,000, USD 4,630,000 were disbursed as at 30th June 2023 leaving a balance of USD 2,260,000. \uf0b7 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 and yet all the funds were spent. \uf0b7 There was no project completion report prepared awaiting final accounts."], ["ANDREW W. MELLON FOUNDATION GRANT NO. (1808-06062) ON DECOLONIZATI ON, THE DISCIPLINES AND THE UNIVERSITY", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportables issues."], ["Arua Hospital", "Human capital development", "Unqualified", "\uf0b7 According to the approved budget, the RRH was supposed to collect revenue to the tune of UGX. 151,000,000 however, by the end of the year only UGX. 130,056,700 had been collected representing 86% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 339, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "339", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 339, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Assessment of implementation of nine (9) outputs with twelve (27) activities worth UGX.8.1Bn revealed that Eight (8) outputs with twenty (25) activities and expenditure worth UGX. 1.5Bn were fully implemented while One (1) output with two (two) activities worth UGX. 6.5Bn. were partially implemented. \uf0b7 Arua RRH had 283 employees on the IPPS payroll of which 260 (92%) were fully verified, 15 (5%) partially verified, 8 (3%) did not show up. \uf0b7 A total of 71 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. \uf0b7 I noted that UGX. 0.015Bn was paid to 3 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. \uf0b7 Out of 360 approved positions, a total of 269 positions were filled leaving a gap of 92 vacant positions. In addition, 15 positions were over-filled. \uf0b7 The hospital received off budget financing of UGX 3.19 Bn that was spent and not reported through the IFMS system. There was no approval of the funding by the Minister of Finance. \uf0b7 Out of the total funds released to NMS of UGX.1,38Bn deliveries worth UGX.80,905,600 were not made by. \uf0b7 The Referral Hospital had an x-ray duo-diagnostic heavy duty machine that was non-functional due to failure to update its software. \uf0b7 The hospital had unauthorised multiyear commitments of UGX 8.5Bn.", null, null], ["Atomic Energy Council (AEC)", "Energy Development", "Unqualified", "I observed the following; \uf0b7 Out of the Council\u2019s approved budget of UGX 56.87Bn, UGX 11.24Bn was allocated and realized by GOU representing a performance of 20%. The shortfall affected implementation of activities, such as; recruitment, monitoring of radiation facilities, construction of a technical support block, and procurement of environmental monitoring equipment, among others. \uf0b7 UGX 0.52 billion the Council collected UGX 0.33 billion (63%). The unmet revenue of UGX 0.193 billion was linked to insufficient funding from the Government of Uganda, resulting in constraints on inspection and enforcement efforts. \uf0b7 Of the 47 staff on AEC\u2019s April 2023 payroll, 43 staff appeared for the validation exercise and were fully verified, two (2) employees were away on study leave and were left on the payroll pending validation upon their return, while two (2) other employees had been terminated at the time of validation and therefore removed"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 340, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "340", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 340, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "from the payroll. I further noted that out of the 71 approved positions in the staff establishment, 47 (66%) were filled, leaving 25 positions vacant. \uf0b7 AEC did not include domestic arrears in its annual budget for prior year outstanding commitments, despite reporting a payables balance of UGX 1,342,139,647 in the financial statements.", null, null], ["A-Lite Vein Locator Project of Mbarara University of Science and Technology (Must)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Bank of Uganda", "Development Plan Implementation", "Unqualified", "I noted that; \uf0b7 The financial instruments amounted to UGX 21,638 Bn as at 30 June 2023 (30 June 2022: UGX 18,496 Bn). The allowance for expected credit losses recognised on these financial assets amounted to UGX 376Bn as at 30 June 2023 (30 June 2022: UGX 355 Bn). The determination of expected credit losses was considered a key audit matter because of the significant amounts involved, related estimation uncertainty and the significant subjective judgments involved. \uf0b7 At the year-end, there were pending legal cases and contractual claims where the Bank was a party. Upon resolution of any pending legal matter, the Bank may be forced to incur costs in excess of the established provisions. The determination of legal and contractual claims provisions and contingent liabilities was considered a key audit matter because of the significance of the potential amounts involved, related estimation uncertainty and the significant subjective judgments involved. I also considered that the related disclosures are important to the understanding of the financial statements including that it is possible that the financial position, results of operations or cash flows of the Bank could be materially affected if the outcome is different from the Bank\u2019s assessment."], ["Biennial Update Report (BUR) for the Six Months", "Natural Resources, Environment, Climate", "Unqualified", "I noted that; \uf0b7 Out of the expected total disbursements of USD 342,000 only USD 310,575 (91%) was disbursed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 341, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "341", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 341, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "Change, Water and Land Management", "", "\uf0b7 Out of the total available funds of US$ 7,928, US$ 7,405 was spent representing an absorption level of 93%. The unspent funds of US$ 523 were still held on the project bank accounts in BOU."], ["Building and Reflecting on Interdisciplinar y PHD Studies for Higher Education Transformation \u201d - NORHED II Project of Makerere University", "Human Capital Development", "Unqualified", "\uf0b7 There were no material issues to report"], ["Bukalasa Agricultural College", "Agro-Industrialization", "Unqualified", "I observed that; \uf0b7 During the financial year 2022/2023, Bukalasa Agricultural College (BAC) had a budget of UGX.8.151 Bn out of which UGX.5.699 Bn was received. \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.5.874 Bn during the financial year. However, by the end of the year UGX.3.275 Bn had been collected representing a 55.8% performance \uf0b7 The College had UGX.7.15Bn10 available for spending for the year out of which UGX.6.35 was spent leaving a balance of UGX. 0.8Bn representing 89% utilization. \uf0b7 Four (04) sampled activities with a total budget of UGX.1.834 Bn for assessment which was 22.5% of the total approved budget. I reviewed the extent of quantification and implementation of these activities and noted that all of them were not quantified to enable assessment of performance. \uf0b7 Bukalakasa Agricultural College had outstanding commitments as at the year end to the tune of UGX.302.826 Mn. Comparatively, last financial year, management"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 342, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "342", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 342, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "reported outstanding arrears of UGX.240.208 Mn representing a 26% growth in domestic arrears.", null, null], ["Bukalasa Agricultural College for the financial year ended 30th June 2022", "Agro-Industrialization", "Unqualified", "I noted that; \uf0b7 The Comparatives for goods and services in the financial statements were misstated by UGX.5,761,367,831 arising out of unaccounted for funds worth UGX.2,003,605,173 and doubtful supplies worth UGX.1,209,016,885 relating to the financial year 2020/2021. \uf0b7 The College was implementing a contract to Supply, deliver, install, train users and commissioning of equipment for the College and affiliated Institutions during the year however, based on the procedures undertaken, I noted significant delays (sometimes of 40 Months), inappropriate designs and operational challenges. There is a risk that this will affect the usability of the facility and service delivery."], ["Busitema University", "Human capital development", "", "I noted that; \uf0b7 The entity budgeted to collect UGX 8.91Bn during the year. However, by the end of the year UGX 12.043Bn had been collected representing a 135% performance. \uf0b7 The entity had an approved budget of UGX.61.55Bn from the various programmes out of which UGX.52.44Bn was warranted resulting in a shortfall of UGX.9.1Bn representing an 85.2% performance. \uf0b7 A total of 34 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. \uf0b7 I noted that out of the UGX.126,234,401,600 budgeted and approved wage funds for the four financial years, only UGX.120,434,937,493 was spent giving rise to unspent balances amounting to UGX.5,799,464,107 \uf0b7 A total of 101 staff were paid a total of UGX.1,097,477,050 off the IPPS/HCMS payroll. This leads to challenges in tracking of Government expenditure on the payroll. Ascertaining the exact amount of Government wage is rendered difficult."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 343, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "343", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 343, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that out of 3,559 approved positions, a total of 503 positions were filled leaving a gap of 3,056 vacant positions. Relatedly, 14 staff on the payroll were not on the staff list. \uf0b7 Whereas the entity had domestic arrears brought forward from the financial year 2021/22 of UGX.1,934,862,769 they were not adequately budgeted for. Relatedly, the entity made payments of UGX.356,883,724 for prior year domestic arrears but these had not been budgeted for \uf0b7 It was noted that, the faculty of Science and Education at Nagongera Campus currently has three (3) laboratories with a capacity of less than 40 students each, which is inadequate to support teaching, research, pilot studies and incubation of prototypes. \uf0b7 The faculty of Health Sciences had 551 students enrolled with only 27 virtual desktop computers and 2 desktop servers in the computer laboratory. It was further noted that all the 27 computers available for students were not in use because they required a license to operate. \uf0b7 It was noted that out of thirteen (13) programs only three (3) had been developed, awaiting accreditation from NCHE, Maritime Administration (MoWT) and international accreditation body while others were still under development.", null, null], ["Business Technical and Vocational Education Support Project No. Uga-1022 of The Ministry of Education and Sports", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Butabika National Referral Mental Hospital", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the total receipts for the financial year of UGX.21.67Bn, only UGX.21.57 Bn was spent by the entity resulting in an unspent balance of UGX.0.1Bn (representing an absorption level of 99.5%). As a result, I assessed the implementation of eight"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 344, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "344 \n(8) outputs that had been fully quantified with a total of thirty-five (35) activities and noted that three (3) outputs with five (6) activities were fully implemented while five (5) outputs with twenty nine (29) activities were partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 344, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 416 employees on the Hospital payroll, 403 were fully verified, 11 employees on the payroll did not appear and of these 1 was away on official duties while 10 were confirmed either dead, absconded or retired by the time of validation. In addition a total of 2 were not on the payroll but presented all the prerequisite documents and were therefore included on the validated payroll.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A total of 86 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured on the main and short-term contract payrolls and data captured by NIRA on the National Identity cards.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the UGX.28,790,398,719 Budgeted and approved wage funds for the period 2019/20 to 2022/23, only UGX.26,424,276,252 was spent giving rise to unspent balances amounting to UGX.2,548,122,664.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Hospital made underpayments of salaries of UGX.1,197,615 to 5 employees, while overpayments of UGX.31,826,343 were made to 101 employees, and underpayments of UGX.41,593,434 to 331 employees due to wrong scales/notches. One (1) staff was paid a total of UGX.14,566,690 off the IPPS/HCMS payroll. Furthermore, payment of UGX.82,961,766 to 36 short-term staff appointed by the Hospital was not processed through IPPS.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 530 approved positions, a total of 414 positions were filled leaving a gap of 116 vacant positions.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Three (3) on-going court cases worth UGX.568,584,596 were not disclosed in the Hospital\u2019s financial statements.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was inadequate budgeting for domestic arrears by the Hospital which stood at UGX.246,284,770 at the beginning of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- There was inadequate budgeting for essential medicines, unresolved discrepancies in delivery of medical supplies, poor condition of the medicines store, drug stock outs and staffing gaps in key positions.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n345", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", null, null], ["Capacity Building for Socially Just and Sustainable Energy Transition in East Africa (SET) Project", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Capacity Building for Research Based Teachers (CABUTE) Project No. 61200 Under NORHED II Programme", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Capital Markets Authority (CMA)", "Private Sector Development", "Unqualified", "I noted that; \uf0b7 Capital Markets Authority (CMA) had an approved NTR estimate of UGX.4.24Bn for the FY 2022/2023, out of which UGX.3.283Bn had been collected by the end of the year, representing a 77% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 346, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "346", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 346, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 CMA had an approved budget of UGX.8.57Bn from its one program out of which UGX.6.836Bn was warranted representing a 79.76% performance. \uf0b7 Audit noted that a total of 31 (100%) employees of CMA who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. \uf0b7 Out of 41 approved positions on the CMA Structure, a total of 31 positions were filled, leaving a gap of 10 vacant positions. \uf0b7 CMA had failed to align its annual budget with the CMA Industry masterplan. \uf0b7 CMA did not conduct an evaluation on the Functioning of the Board \uf0b7 I noted the CMA had failed to constitute a Capital Markets Tribunal. \uf0b7 CMA has not issued Regulations prescribing fees for various categories of applicants of authorized advisers, transaction advisers, authorized registrars, custodian license, venture capital funds, and commodity exchange, commodities brokers and market adviser \uf0b7 CMA did not collect security deposits for brokers and dealers amounting to UGX.45Mn. \uf0b7 CMA had failed to license primary dealers of Government Bonds.", null, null], ["Capital Markets Authority- Investor Compensation Fund Uganda (ICF)", "Private Sector Development", "Unqualified", "I observed that; \uf0b7 There was irregular composition of the signatories to the ICF bank account with no representative from the Finance department as required in the Treasury Instructions. \uf0b7 The ICF did not have clear cut criteria on how withdrawals are to be made from the Fund."], ["CASH-IN PRIVATELY MANAGED CASH TRANSFERS IN AFRICA PROJECT", "Private Sector Development", "Unqualified", "\uf0b7 Out of DKK 1,230,589.93 available to spend, only DKK 571,376.99 (USD 84,149.78) was spent by the project resulting in under absorption of DKK 659,212.94 (USD 89,436.11), implying underperformance of 54%. \uf0b7 Makerere University, being the Partner Institution did not return unspent amounts worth DKK 659,212.94 (USD 89,436.11) to the coordinating Institution. \uf0b7 Program funds were placed on a general College pool account in Standard Chartered Bank contrary to the requirements of the agreement of having a separate bank account."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 347, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "347", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 347, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["City-Wide Inclusive Sanitation Program Grant OPP1179828 for Year Ended 30th November 2022", "Public Sector Transformation", "Unqualified", "I noted that; \uf0b7 NPA program's activities were not included in the approved KCCA policy statement for the financial years 2021/2022 and 2022/2023. This implies that Parliament did not approve the program activities and work plans as required. \uf0b7 There was a shortfall in GoU funding to the tune of USD. 38,835 representing 18.5% of the budget. Similarly, the programme had a shortfall in releases from external financing amounting to USD.64,471, representing 3.5% of the approved budget. \uf0b7 The programme failed to absorb USD.730,551, representing an absorption level of 59.1%. As a result, I noted that out of the eighteen (18) outputs with fifty-four (54) activities worth USD 1,851,707 planned for execution, six (6) outputs were fully implemented, ten (10) outputs were partially implemented, while two (2) outputs remained unimplemented. \uf0b7 USD 64,470.71 garnished off the program's account on 27th December 2018 to settle other KCCA obligations (the creditor) had not been repaid to the program account by KCCA. \uf0b7 The programme accumulated domestic arrears position at the close of the financial year stood at USD. 51,107. \uf0b7 The programme was experiencing challenges constructing public toilet facilities. At the time of audit (i.e. February 2023), all contracts with providers had expired. Kyanja Agriculture Resource Centre and City Square sites were at 87.5% progress; the works of Nakawa market, Salaama and Kaboowa sites had not commenced and Kalerwe site was at 87% physical progress."], ["Centres For Disease Control and Prevention (CDC) KCCA component", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Management manually numbered payment vouchers for project expenses. Manually written references have the inherent risk of human errors. \uf0b7 There were unreconciled variances between the costs reported in the quarterly financial reports and costs recorded in the Schedule of Expenditure of Federal Award (SEFA) from the system totalling USD.78,675. \uf0b7 The Quarter 1 and Quarter 4 reports were not submitted to CDC on time; delaying by 16 days and 2 days respectively. This implies delay in accounting for funds which may disrupt donor relations. \uf0b7 Statutory obligations for the months of September 2021, October 2021, November 2021, December 2021, February 2022, March 2022 and April 2022 were not made"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 348, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "348", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 348, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "on time. This may result in tax penalties from the responsible authorities causing financial loss to the project. \uf0b7 There were variances between the actual costs and re-directed budget costs totalling USD.341,377. This renders the budgetary control ineffective.", null, null], ["Climate Change and Infectious Diseases - One Health Approach (CIDIMOH) Project.", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Climate Change and Infectious Diseases - One Health Approach (CIDIMOH)- UBG Project", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Climate Smart Agriculture in Sub-Saharan Africa (CSA) Project Under NORHED II Programme", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Co- Creating Knowledge for Local Adaptation to Climate Change in LDCS\u201d (COLOCAL) Project No. 68823 Under NORHED II Programme", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 349, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "349", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 349, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Competitivenes s and Enterprise Development Project (CEDP- AF) Component 1", "Sustainable Urbanisation & Housing", "Unqualified", "I noted that; \uf0b7 The Project had budgeted for donor funds of USD.20.6 Mn (UGX.92.19Bn) of which USD.18.8Mn (UGX.69.6Bn) was received during the year to be spent on different outputs. However, I noted that only UGX.8.36Mn (12%) was utilized leading to under-absorption of UGX.61.30Bn (88%). \uf0b7 The project\u2019s work plan that was costed at UGX.92.19Bn and noted the activities worth UGX.64.47Bn have not been undertaken at all. It was established that only 9.1% of the planned activities were implemented. \uf0b7 The project closure date is 31st May 2024. However, there was no documented evidence that Management has put in place sustainability measures to ensure that the gains made during the project lifetime are not lost once the project closes."], ["Competitivenes s and Enterprise Development Project (CEDP- AF) Component 2-3", "Public Sector Transformation", "Unqualified", "I noted that; \uf0b7 UGX.27Mn was collected during the financial year. However, the funds in issue were never budgeted for nor appropriated in Aid Parliament. \uf0b7 The project had remained with only 11 months to closure and yet several activities worth UGX.70Bn have not been executed. \uf0b7 A total of UGX.50.19Bn for the FY 2022/2023 was planned to be spent on different outputs. However, only UGX.36.63Bn (73%) was utilised leading to under absorption of UGX.13.55Bn (27%). \uf0b7 The Project had a contract with a consultant Engineer, which had expired on 5th May 2022 but continued engaging the consultant after the expiry of the contract and paid UGX.134.564Mn without supporting documents. \uf0b7 The contract for the supply and delivery of a Boat for UWEC worth USD.695,000 expired without being performed, exposing the project to the risk of not realising the intended objectives. \uf0b7 The Project had incomplete construction projects with expired contracts at the Uganda Hotel and Tourism Training Institute, with 96% of civil works executed in Phase I and 65.6% in Phase II."], ["Contingencies Fund", "Development Plan Implementation", "Unqualified", "I noted that; \uf0b7 Parliament had only appropriated UGX.62.07Bn out of the required UGX.223.89Bn to the Contingencies Fund, leading to a deficit of UGX.161.822Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 350, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "350", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 350, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Office of the Prime Minister signed an MoU with M/S Post Bank Uganda Limited (PBU) dated 13th June 2023, to providetransfers to intended beneficiaries in districts of Bududa, Manafwa, Namisindwa and Sironko of Mt Elgon Sub region. I noted that a bank account was opened in July 2023 and UGX.9.55Bn was deposited. I however noted that by November 2023, the entire amount had not been put to the intended use", null, null], ["Coordinating Office for Control of Trypanosomiasi s in Uganda (COCTU)", "Agro - industrialization", "Unqualified", "I observed that; \uf0b7 The entity had an approved budget of UGX.3.35Bn out of which UGX.2.05Bn was warranted resulting in a shortfall of UGX.1.37Bn representing a 61% performance. \uf0b7 All the total warrants of UGX.2.05Bn availed to the entity during the year were utilized. \uf0b7 The budgets for all the activities assessed were supported by individual activity costing and budgets. \uf0b7 One (1) output that had been fully quantified with a total of 50 activities worth UGX.2.05Bn was partially implemented. Out of the 50 activities, the entity fully implemented 40 and 10 activities were partially implemented. \uf0b7 Off-budget financing to the tune of UGX.316,606,000 which was not declared to the PSST and as such no supplementary appropriation was issued as guided by the PSST. \uf0b7 A Physical headcount of COCTU Employees and the findings of the salary payroll audit are contained in a separate special payroll audit report of the Ministry of Agriculture Animal Industry and Fisheries"], ["Cotton Development Organization", "Agro-industrialization", "Unqualified", "I noted that; \uf0b7 Out of the budgeted NTR of UGX.4.26Bn, only UGX.3.05Bn was collected, representing a 28% under performance. \uf0b7 Out of the approved budget of UGX.17.23Bn, UGX.16.82Bn was warranted resulting in a shortfall of UGX.0.41Bn (2%). \uf0b7 Out of the total warrants of UGX.16.82Bn the entity utilized UGX.16.75Bn resulting in un-utilized warrants of UGX.0.074Bn representing 99.5% absorption level. \uf0b7 All the 2 outputs sampled with a total of 7 activities worth UGX.13Bn were partially implemented. Out of the seven (7) activities, the entity fully implemented one (1) activity and the six (6) activities were partially implemented. \uf0b7 UGX.0.066Bn was irregularly diverted from the activities on which it was budgeted and spent on other activities without seeking and obtaining the necessary approval."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 351, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "351", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 351, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 A number of shortcomings in the management of the entity payroll that included; failure to provide minutes of appointment of staff, variances between the approved establishment and the filled positions, salary grades without corresponding amounts, individuals on the payroll above the statutory retirement age and failure to enrol the entity on IPPS/HCM. \uf0b7 The entity had unpaid property tax due to Kampala Capital City Authority amounting to UGX.14,519,661 as at 30th June 2023. \uf0b7 The entity had deficiencies in the Buffer guidelines issued to cotton lint buffer stock beneficiaries that included; failure by the textile millers to make upfront investment of atleast 15%, lack of monitoring reports and low consumption of buffer stocks by spinners.", null, null], ["Covid-19 Economic Recovery and Resilience Response Program (CERRRP) Implemented by Private Sector Foundation Uganda", "Development Plan Implementation", "Unqualified", "I draw attention to; \uf0b7 Note 5.3.1 to the Fund Accountability Statement, which describes the basis of accounting. The Fund Accountability Statement is prepared to assist Private Sector Foundation Uganda in complying with the financial reporting provisions of the contract referred to above. As a result, the Fund Accountability Statement may not be suitable for another purpose. \uf0b7 The fact that the supplementary information presented in United States Dollars (USD) does not form part of the audited Fund Accountability Statement."], ["Dairy Development Authority (DDA)", "Agro-industrialization", "Unqualified", "I noted that; \uf0b7 Out of the budgeted NTR of UGX.0.63Bn, only UGX.0.42Bn was collected, representing a performance of 66% of the target. \uf0b7 Out of the approved budget of UGX.18.19Bn, UGX.11.25Bn was warranted resulting in a shortfall of UGX 6.94Bn (38%). \uf0b7 Out of the total warrants of UGX.11.25Bn the entity utilized UGX.10.96Bn resulting in un-utilized warrants of UGX.0.284Bn representing 97% absorption level. \uf0b7 Out of the 11 outputs sampled with a total of 76 activities worth UGX.10.96Bn; 2 outputs with 5 activities and expenditure worth UGX.0.087Bn were fully implemented; 9 outputs with 71 activities worth UGX.10.876Bn were partially implemented that is; 23 activities were fully implemented, 18 activities were partially implemented while 30 activities remained unimplemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 352, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "352", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 352, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 DDA received off-budget financing to the tune of UGX.0.195Bn that was not declared to the PSST and as such no supplementary appropriation was issued. \uf0b7 A number of shortcomings in the management of the entity payroll that included inconsistencies in employee details, variances between the approved establishment and the filled positions, underutilization of the appropriated wage budget and failure to enrol the entity on IPPS/HCM. \uf0b7 The entity had outstanding domestic arrears to a tune of UGX.0.417Bn, which decreased from UGX.0.478.9Bn incurred in the previous FYR 2021/2022. \uf0b7 Out of the 55 pieces of land measuring approximately 20.887 hectares owned by the Authority, 30 pieces of land measuring approximately 4.299 hectares did not have land titles. I further noted that DDA was in court over some pieces of land that had been grabbed by unscrupulous individuals. \uf0b7 There were irregularities in rental management where 26 of the Authority\u2019s rented properties had no rental agreements or had agreements that had expired by the time of audit. \uf0b7 The Authority had only 16 vehicles for running its regulatory and development mandate across the country. 4 of these were grounded while 7 were in a fair condition but were above 5 years in operation and are due for replacement.", null, null], ["Departed Asians Properties Custodian Board. DAPCB- 2022", "Development Plan Implementation", "Unqualified", "I observed that; \uf0b7 The Board budgeted to collect NTR of UGX.1Bn during the year under review. Out of this, UGX.0.21Bn was collected. The figures represent a meagre performance of 20.26% of the target collections. \uf0b7 Contrary to the Treasury instructions that require preparation of detailed costed work plans and outputs, the Board quarterly work plans were not quantified but simply indicated amounts to be spent in the quarter without any specific outputs indicated. I could therefore not tell with clarity the planned outputs and assess in full, the extent of performance. \uf0b7 The Board does not have a comprehensive assets register to date even in light of the impending closure. The copy of the compendium/register availed for audit remains continuously under verification by Management and is still awaiting flag- off by the Board for gazetting. \uf0b7 115 properties whose owners were compensated through the British High Commission and 87 properties whose owners were compensated through the UNHCR way back in 1999 were not yet sold by the Custodian Board. The valuation of these properties has been long overdue since management committed to expediting the same in 2017."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 353, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 DDA received off-budget financing to the tune of UGX.0.195Bn that was not declared to the PSST and as such no supplementary appropriation was issued. \uf0b7 A number of shortcomings in the management of the entity payroll that included inconsistencies in employee details, variances between the approved establishment and the filled positions, underutilization of the appropriated wage budget and failure to enrol the entity on IPPS/HCM. \uf0b7 The entity had outstanding domestic arrears to a tune of UGX.0.417Bn, which decreased from UGX.0.478.9Bn incurred in the previous FYR 2021/2022. \uf0b7 Out of the 55 pieces of land measuring approximately 20.887 hectares owned by the Authority, 30 pieces of land measuring approximately 4.299 hectares did not have land titles. I further noted that DDA was in court over some pieces of land that had been grabbed by unscrupulous individuals. \uf0b7 There were irregularities in rental management where 26 of the Authority\u2019s rented properties had no rental agreements or had agreements that had expired by the time of audit. \uf0b7 The Authority had only 16 vehicles for running its regulatory and development mandate across the country. 4 of these were grounded while 7 were in a fair condition but were above 5 years in operation and are due for replacement.", null, null], ["Departed Asians Properties Custodian Board. DAPCB- 2022", "Development Plan Implementation", "Unqualified", "I observed that; \uf0b7 The Board budgeted to collect NTR of UGX.1Bn during the year under review. Out of this, UGX.0.21Bn was collected. The figures represent a meagre performance of 20.26% of the target collections. \uf0b7 Contrary to the Treasury instructions that require preparation of detailed costed work plans and outputs, the Board quarterly work plans were not quantified but simply indicated amounts to be spent in the quarter without any specific outputs indicated. I could therefore not tell with clarity the planned outputs and assess in full, the extent of performance. \uf0b7 The Board does not have a comprehensive assets register to date even in light of the impending closure. The copy of the compendium/register availed for audit remains continuously under verification by Management and is still awaiting flag- off by the Board for gazetting. \uf0b7 115 properties whose owners were compensated through the British High Commission and 87 properties whose owners were compensated through the UNHCR way back in 1999 were not yet sold by the Custodian Board. The valuation of these properties has been long overdue since management committed to expediting the same in 2017."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 353, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "353", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 353, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The board had accumulated a total of UGX 0.21Bn in Pay as You Earn tax arrears. Non remittance of the tax negatively aaffects the revenue collection efforts of URA and attracts fines and penalities. \uf0b7 The Board had accumulated 120 courtcases arsining from disputes over the properties under its custoday for which no progress towards resolution shad been registered.", null, null], ["Departed Asians Properties Custodian Board. DAPCB- 30th 2023", "Development Plan Implementation", "Unqualified", "I observed that; \uf0b7 The Board budgeted to collect UGX.3.363Bn during the year. However, by the end of the year, UGX.2.488Bn had been collected representing a 73.4% performance. \uf0b7 Contrary to the Treasury instructions that require preparation of detailed costed work plans and outputs, the Board quarterly work plans were not quantified but simply indicated amounts to be spent in the quarter without any specific outputs indicated. I could therefore not tell with clarity the planned outputs and assess in full, the extent of performance. \uf0b7 Two (2) employees were above the statutory retirement age and should have been removed from the entity's payroll though they were still maintained and employed by the Board. \uf0b7 The Board has receivables of UGX.2.8Bn that have remained uncollected for over 10 years. \uf0b7 The Board does not have a comprehensive assets register to date even in light of the impending closure. The copy of the compendium/register availed for audit remains continuously under verification by Management and is still awaiting flag- off by the Board for gazetting."], ["Deposit Protection Fund", "Human Capital Development", "Unqualified", "\uf0b7 I noted that the allowance for Expected Credit Losses on financial assets is a matter of most significance as it requires the application of significant judgment and the use of subjective assumptions by Directors due to great uncertainty associated with the judgement and assumptions used. The Directors have estimated allowances for expected credit losses of UGX. 0.567 Bn at 30th June 2023 (2022: UGX. 0.504 Bn) using judgements such as the appropriateness of the ECL models used, identification of exposures with significant increase in credit risk; and the assumptions and estimates applied in the calculation."], ["Development Response to Displacement", "Governance and Security", "Unqualified", "I observed that;"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 354, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "354", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 354, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Impact Project (DRDIP) IDA Credit No P152822-UG", "", "", "\uf0b7 The total cumulative project disbursements from the donors were more than expected by USD.124,487 due to foreign exchange gains. \uf0b7 The project under performed in four (4) sectors while targets for four (4) were fully achieved. \uf0b7 The project had an approved budget of UGX.77.437Bn for the financial year 2022/2023, out of which UGX.79.247Bn was available for spending, representing 102% performance. Only UGX.69.216Bn was spent. \uf0b7 The project developed a sustainability plan that was presented to the World Bank for consideration and approval. Once the plan is approved, it will be fully implemented after project closure. \uf0b7 The project had outstanding receivables to the tune of UGX.12,027,912,530 at the year-end. \uf0b7 Two (2) key procurements, namely purchasing medical equipment and engaging capacity-building partners, were still in process. \uf0b7 I noted lack of detailed designs, delays ranging from 30 to 182 days in completing works, unjustified time extensions, effecting unsupported payments, quality deficiencies and over payments on a sample of projects."], ["Directorate of Citizenship and Immigration Control (DCIC)", "Governance and security", "Unqualified", "I noted that; \uf0b7 DCIC budgeted to collect UGX.226.255Bn. However, by the end of the year, UGX.344.060Bn had been collected, representing a 150% performance. \uf0b7 Out of the approved budget of UGX.167.156Bn from the various programmes, UGX.160.365Bn was warranted, resulting in a shortfall of UGX.6.08Bn representing 96% performance. \uf0b7 Out of the total warrants of UGX.160.36Bn availed to the entity during the year, UGX.159.02Bn was utilised, resulting in un-utilised warrants of UGX.1.34Bn representing 99% utilisation. \uf0b7 The implementation of 14 outputs that had been fully quantified with a total of 70 activities worth UGX.134.8Bn and noted that seven (7) outputs with 36 activities worth UGX.16.6Bn were partially implemented. \uf0b7 There is no contract or MoU between DCIC and a number of Institutions and parties with whom data is shared to establish the terms, conditions, and responsibilities of the different parties involved in the integration and sharing of information. \uf0b7 11,111 passports as per the the \u2018strong room\u2019 store records were damaged and could not be issued to citizens. \uf0b7 DCIC procured Mobile kits from UPSC to process passports at a cost of UGX.300Mn. However, these kits were yet to be delivered and used by DCIC."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 355, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "355", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 355, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 551 employees, a total of 537 (97%) who appeared for the validation exercise presented all the pre-requisite documents and information and were fully verified. \uf0b7 Fourteen (14) employees on DCIC\u2019s payroll did not appear for the validation. \uf0b7 Fifteen (15) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. \uf0b7 A total of 46 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main payroll and data captured by NIRA on the National Identity cards. \uf0b7 For the period 2019/20 to 2022/23 the budgeted funds for wages were UGX.19.368Bn, out of which UGX.16.970Bn was spent, giving rise to unspent balances amounting to UGX. 2.396Bn. \uf0b7 Out of 759 approved positions, a total of 633 positions were filled, leaving a gap of 126 vacant positions. \uf0b7 DCIC had an outdated staff establishment in comparison to the entity\u2019s current needs. \uf0b7 At the time of the audit, DCIC had not taken steps to delete five (5) individuals who had already departed due to retirement, suspension, or transfer of service from the payroll. Despite their departure, DCIC paid UGX.6.714 Million to these former employees.", null, null], ["Directorate of Ethics and Integrity (DEI)", "Community mobilization and mindset change Governance and security", "Qualified", "I noted that; \uf0b7 The Directorate had an approved budget of UGX.15.283Bn from the various programmes, out of which UGX.13.696Bn was warranted resulting into a shortfall of UGX.1.588Bn representing a 89% performance. \uf0b7 Out of the total warrants of UGX.13.696Bn availed to the entity during the year, UGX.11.887Bn was utilized, resulting in un-utilized warrants of UGX.1.809Bn representing 87% utilization. \uf0b7 Funds to the tune of UGX.586.7Mn were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 The Directorate recievables were misstated by UGX.395.97Mn due to failure to recognize payments to the supplier for vehicles that had not been delivered by year end. The depreciation charge for the year was also misstated by UGX.106Mn by depreciating vehicles that had not been delivered. \uf0b7 The budgets for all ten (10) outputs assessed were not supported by individual activity costing and budgets."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 356, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "356", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 356, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the eight (8) outputs reported in the Budget Performance Reports that had been fully quantified with a total of forty-four (44) activities worth UGX.11.241Bn; One (1) output with One (1) activity and expenditure worth UGX.0.354Bn was fully implemented; Six (6) outputs with Fourty two (42) activities worth UGX.10.786 Bn were partially implemented. Out of the fourty two (42) activities, the entity fully implemented fifteen (15) activities; twelve (12) activities were partially implemented, while fifteen (15) activities remained unimplemented, and; One (1) output with one (1) activity worth UGX.0.101Bn was not implemented at all. \uf0b7 All the 70 employees on the Directorate of Ethics and Integrity February 2023 salary payroll, were fully verified. One individual whose names was not on the payroll appeared for the validation exercise with all pre-requisite documents. \uf0b7 A total of three (3) employees on the Main payroll, had inconsistencies in their dates of birth captured in the main payroll and data captured by NIRA on the National Identity cards. \uf0b7 Out of 152 approved positions, a total of 71 positions were filled leaving a gap of 81 positions. \uf0b7 The Directorate flouted procurement procedures in the purchase of two double cabin pick ups in the year at UGX.395.97Mn.", null, null], ["Directorate of Government Analytical Laboratory (DGAL)", "Governance and security", "Unqualified", "I observed that; \uf0b7 The entity budgeted to collect NTR of UGX.0.330Bn during the year but realized UGX. 0.503Bn representing a performance of 152% of the target. \uf0b7 The entity had a budget of UGX. 37.3Bn, out of which UGX. 14.89Bn was warranted, resulting in a shortfall of UGX.22.4Bn. Out of the total warrants of UGX. 14.89Bn received, only UGX. 14.76Bn was spent by the entity resulting in an unspent balance of UGX. 0.13Bn representing an absorption level of 99%. \uf0b7 The budgets for all the four (4) outputs assessed were supported by individual activity-specific costing and budgets \uf0b7 Out of four (4) outputs that had been fully quantified with a total of 20 activities worth UGX.9.88Bn and noted that all the four (4) outputs with 20 activities and expenditure of UGX.9.88Bn were partially implemented. \uf0b7 Only UGX.4.49Bn was released out of the approved budget for the management of forensic services of UGX.21.8Bn, representing a 21% performance. \uf0b7 Of 1,981 forensic cases received by DGAL for forensic analysis and investigation during the year; only 1,163 (59%) cases were concluded, leaving 818 (41%) cases pending."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 357, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of the eight (8) outputs reported in the Budget Performance Reports that had been fully quantified with a total of forty-four (44) activities worth UGX.11.241Bn; One (1) output with One (1) activity and expenditure worth UGX.0.354Bn was fully implemented; Six (6) outputs with Fourty two (42) activities worth UGX.10.786 Bn were partially implemented. Out of the fourty two (42) activities, the entity fully implemented fifteen (15) activities; twelve (12) activities were partially implemented, while fifteen (15) activities remained unimplemented, and; One (1) output with one (1) activity worth UGX.0.101Bn was not implemented at all. \uf0b7 All the 70 employees on the Directorate of Ethics and Integrity February 2023 salary payroll, were fully verified. One individual whose names was not on the payroll appeared for the validation exercise with all pre-requisite documents. \uf0b7 A total of three (3) employees on the Main payroll, had inconsistencies in their dates of birth captured in the main payroll and data captured by NIRA on the National Identity cards. \uf0b7 Out of 152 approved positions, a total of 71 positions were filled leaving a gap of 81 positions. \uf0b7 The Directorate flouted procurement procedures in the purchase of two double cabin pick ups in the year at UGX.395.97Mn.", null, null], ["Directorate of Government Analytical Laboratory (DGAL)", "Governance and security", "Unqualified", "I observed that; \uf0b7 The entity budgeted to collect NTR of UGX.0.330Bn during the year but realized UGX. 0.503Bn representing a performance of 152% of the target. \uf0b7 The entity had a budget of UGX. 37.3Bn, out of which UGX. 14.89Bn was warranted, resulting in a shortfall of UGX.22.4Bn. Out of the total warrants of UGX. 14.89Bn received, only UGX. 14.76Bn was spent by the entity resulting in an unspent balance of UGX. 0.13Bn representing an absorption level of 99%. \uf0b7 The budgets for all the four (4) outputs assessed were supported by individual activity-specific costing and budgets \uf0b7 Out of four (4) outputs that had been fully quantified with a total of 20 activities worth UGX.9.88Bn and noted that all the four (4) outputs with 20 activities and expenditure of UGX.9.88Bn were partially implemented. \uf0b7 Only UGX.4.49Bn was released out of the approved budget for the management of forensic services of UGX.21.8Bn, representing a 21% performance. \uf0b7 Of 1,981 forensic cases received by DGAL for forensic analysis and investigation during the year; only 1,163 (59%) cases were concluded, leaving 818 (41%) cases pending."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 357, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "357 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 357, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The time from receipt of a request to completion of an investigation takes an average of 121 days\n- Out of a sample of 1,981 investigations completed during the year, only 1,162 reports had been dispatched to clients, while 819 reports were yet to be issued.\n- Out of the eight (8) divisions on annual statistics report prepared by management, seven (7) had inconsistencies in their records\n- There were Inadequate storage facilities for samples and exhibits\n- Out of the total approved established positions of 64 technical staff, only 37 (58%) were filled, leaving 27 (42%) positions not yet filled\n- Out of 37 technical staff, only 14 representing (38%) were trained in basic and specialised training, leaving 23 (62%) without any basic training in forensics.\n- The directorate did not carry out regular maintenance, servicing and calibration of several Laboratory equipment used to examine forensic cases.\n- Operating licences for the computer forensic tools used by Forensic Recovery of Evidence Device (FRED) were not up to date, while online Library subscription of Fourier transform infrared spectroscopy (FTIR) - AIM Microscope used in Food, drugs and general Chemistry Laboratory got expired in 2019.\n- The directorate failed to prioritize the usage/operationalization of the case management system.\n- Out of 63 employees on DGAL\u2019s February 2023 salary payroll, a total of 62 (98%) were fully verified, while one (1) employee did not show up.\n- The Public Service Standing Orders 2021 do not provide guidance on the management of short-term /temporary employees.\n- Two (2) employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls.\n- Out of the UGX.9,538,339,924 budgeted and approved wage funds for the four financial years, only UGX.6,098,749,726 was spent giving rise to unspent balances amounting to UGX.3,439,590,198\n- A total of 5 staff were paid a total of UGX.89,094,57 off the IPPS/HCMS payroll.\n- There was over\u2013remittance of UGX.20,694,781 and under-remittance of UGX.310,416,768 of statutory deductions were made by the entity during the period.\n- There was over\u2013remittance of UGX 957,925 of non-statutory deductions were made by the entity during the period.\n- Out of 98 approved positions, a total of 71 positions were filled, leaving a gap of 27 vacant positions.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 358, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "358", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 358, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", null, null], ["Disco Project of Mbarara University of Science and Technology", "Human Capital Development", "Unqualified", "\uf0b7 I noted irregular salary payments made during the year to the tune of UGX.18,916,771."], ["Dress EA", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I observed that; \uf0b7 The Project received only UGX 0.892bn (27.2%) against the estimated budget of UGX.3.381Bn for the two cumulative years disbursement. \uf0b7 The project had an approved budget of UGX.3,517,309,740 out of which UGX.336,801,449 was available for spending resulting in a shortfall of UGX.3,180,508,291 representing 9.5% performance. \uf0b7 Out of the Forty one (41) activities sampled worth UGX.3,615,309,740, Twenty five (25) activities worth UGX.385,598,449 were fully implemented, 2 activities worth UGX.12,553,000 were partially implemented while 19 activities worth UGX.3,051,801,360 were not implemented. \uf0b7 Key activities that should have improved service delivery were not implemented. The delays undermined service delivery."], ["Drought Resilience of Small Holder Farmers and Pastoralists in The IGAD Region", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I observed that; \uf0b7 The Project received only UGX 0.892bn (27.2%) against the estimated budget of UGX.3.381Bn for the two cumulative years\u2019 disbursement. \uf0b7 The project had an approved budget of UGX. 3,517,309,740 out of which UGX. 336,801,449 was available for spending resulting in a shortfall of UGX. 3,180,508,291 representing 9.5% performance. \uf0b7 Out of the Forty-one (41) activities sampled worth UGX. 3,615,309,740, Twenty- five (25) activities worth UGX. 385,598,449 were fully implemented, 2 activities worth UGX. 12,553,000 were partially implemented while 19 activities worth UGX. 3,051,801,360 were not implemented. \uf0b7 Key activities that should have improved service delivery were not implemented. The delays undermined service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 359, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "359", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 359, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["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.2100150031 9962 (ADB- Support to Uganda Cancer Institute)", "", "Unqualified", "\uf0b7 Out of the approved budget of UGX.11.66 Bn for the financial year 2022/2023, only UGX. 1.99Bn was realised representing 17% performance. This was due to the delayed award of a successor contractor after the expiry of the original contract. \uf0b7 Advance payment guarantees for the advance payments totaling USD 1,511,208 had expired due to the delayed completion of the multipurpose building which also deferred the supply and installation of ICT Equipment for Training and Telemedicine, a Magnetic Resonance Imaging System (MRI) and Medical Laboratory Furniture"], ["Economic Policy Research Centre", "Human Capital Development", "Unqualified", "\uf0b7 There were no material findings to report on"], ["Education Service Commission (ESC)", "Human capital development", "Unqualified", "I noted that; \uf0b7 The Commission had an approved budget of UGX 14.647Bn from the various programmes out of which UGX 13.640Bn (93%) was warranted, resulting in a shortfall of UGX 1.007Bn. \uf0b7 Out of the total warrants of UGX 13.640Bn (96.3%) availed to the entity during the year, UGX.13.135Bn was utilized resulting in un-utilized warranted of UGX 0.505Bn. \uf0b7 Out of 66 employees in the April 2023 payroll, 64 (97%^) were fully verified while 2 (3%) did not show up. \uf0b7 Twenty-eight (28) employees on the Main payroll had inconsistencies in their names, NINs and dates of birth. \uf0b7 Out of the UGX. 12,277,800,493 budgeted and approved wage funds for four financial years (2019/20-2022/23), only UGX 10,148,936,991 was spent, resulting in unspent balance of UGX.2,128,863,502 \uf0b7 A number of staff were paid a total of UGX. 497,216,695 off the IPPS/HCMS payroll. \uf0b7 Out of 85 approved positions, a total of 77 positions were filled, leaving a gap of 7 positions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 360, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "360", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 360, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Commission prepared the environmental and social impact assessment report for the construction of a headquarter, however NEMA had not certified the report.", null, null], ["Electoral Commission (EC)", "Governance and security", "Unqualified", "I noted that; \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the Commission budgeted to collect UGX.0.8945Bn during the financial year however, by the end of the year, UGX.0.336Bn had been collected representing a 37.5% performance. \uf0b7 The entity had an approved budget of UGX.146.297Bn from the Governance and Security programme out of which UGX.144.829Bn was warranted, resulting in a shortfall of UGX.1.467Bn representing a 98.99% performance. \uf0b7 Out of the total warrants of UGX.144.829Bn availed to the entity during the year, UGX.142.231Bn was utilized, resulting in un-utilized warrants of UGX.2.599Bn representing 98% utilization. \uf0b7 Out of five (5) outputs that had been fully quantified with a total of 16 activities worth UGX.52.6Bn, One (1) output with two (2) activities and expenditure worth UGX.2.37Bn were fully implemented. Three (3) outputs with 13 activities worth UGX.46.51Bn were partially implemented while one (1) output with one (1) activity worth UGX.2.59Bn was not implemented at all. \uf0b7 Funds to the tune of UGX. 433,406,817 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Out of 840 employees who were on the Commission payroll of February 2023 that was obtained from the Commission, 831 (99%) individual employees who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment. \uf0b7 Nine (9) employees on the Commission payroll for the month of February 2023 did not appear for the headcount as required. \uf0b7 181 employees on the payroll had inconsistencies in their names, NINs and dates of birth, captured in the payroll and data captured by NIRA on the National IDs. \uf0b7 There was an over and under-remittance deductions to tune of UGX.10,609,878 and UGX.1,679,517,451 respectively. \uf0b7 During the last four financial years, the Commission had a wage budget of UGX.147,205,217,596 out of which UGX. 144,617,149,809 was utilised. \uf0b7 The Commission partially undertook activities for Women Councils, LCI & II elections which were later indefinitely suspended due to inadequate funding. At the time of suspension, the Commission had accumulated domestic arrears of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 361, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "361", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 361, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "UGX.10.49Bn due to non-payment of suppliers who had undertaken the preparatory activities. \uf0b7 Three (3) political parties did not have annual work plans against which the funding was provided for the FYR 2022/2023. \uf0b7 Six (6) political parties did not maintain adequate financial records as guided by the Accountant General while UGX. 842,178,696 was not accounted for by political parties by the time of writing my report. \uf0b7 Two parties paid out UGX. 8,642,484,550 however they did not deduct tax amounting to UGX.2,592,745,365 for remittance to URA.", null, null], ["Enhancing National Food Security Through Increased Rice Production Project (ENRP)", "Agro-Industrialisation", "Unqualified", "\uf0b7 I noted that management did not prepare a concept note, project profile and feasibility studies before implementation of the project as required by the Development Committee Guidelines. However, I noted that a feasibility study was undertaken during project implementation. \uf0b7 Out of the expected total disbursement as per financing agreement of UGX.124.7Bn, management received UGX.27.4Bn only and the un-withdrawn Project funds worth UGX.97.3Bn could not be accessed given that the project closed on 25/10/2023. The overall objective of the project was not achieved. \uf0b7 Out of the total available funds in the year of UGX.45.03Bn, only UGX.17.40Bn was spent resulting in unspent balance of UGX.27.63Bn representing an absorption level of 39%. \uf0b7 I reviewed seven (7) activities worth UGX.164Bn and noted that targets for three (3) activities worth UGX.118Bn had been partially achieved while targets for the remaining four (4) activities worth UGX.46Bn were not implemented at all. \uf0b7 I assessed if the works/services were delivered timely and at reasonable costs. I observed significant delays in contract implementation. In these cases, I noted delays in commencement of works by the contractor, failure to settle costs to project affected persons by management, failure to distribute procured equipment by management among others. \uf0b7 I noted material outstanding project commitments worth UGX.87.88Bn despite the project closing and without any other funding source. I observed that although physical progress for construction works stood at 4% in December 2023, both contractors were on site and these commitments were highly probable."], ["Enhanced Capacity for Aquatic Resources in", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 362, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "362", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 362, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["East and South Africa (ECARESA) Project No. 68823 Under NORHED II Programme", "", "", ""], ["Equal Opportunities Commission", "Human Capital Development Programme", "Qualified", "I observed that; \uf0b7 Property, Plant and Equipment of UGX. 195,865,840 was expensed rather than capitalised. \uf0b7 Expenditure of UGX. 548,501,688 was Mischarged \uf0b7 External Financing of UGX. 600,000,000 was misclassified. \uf0b7 Gratuity of UGX. 1,477,850,252 was Misclassified \uf0b7 Payables of UGX. 590,250,062 relating to salary/gratuity arrears were classified as Contingent liabilities \uf0b7 Out of the budget of UGX. 17,213,734,381, only UGX. 17,213,733,381 was warranted resulting into 100% performance. \uf0b7 Two (2) outputs with two (2) activities and expenditure worth UGX.11.022Bn were fully implemented; Five (5) outputs with forty (33) activities worth UGX.3.218Bn were partially implemented. Out of the thirty-six (33) activities, the entity fully implemented fifteen (20) activities; seven (7) activities were partially implemented, while twelve (6) activities remained unimplemented; One (1) output with one (1) activity and expenditure worth UGX.0.064Bn was not implemented. \uf0b7 The Commission received a supplementary of UGX. 2,512,062,840 (excluding external financing) which was 14.8% in excess of the allowed 3% of the initial budget (UGX. 2,089,012,693). \uf0b7 Out of Fifty-two (52) employees on Equal Opportunities Commission June 2023 salary payroll, a total of thirty-nine (39), (75%) were fully verified, none (0 %) partially verified, none (0%) not verified, while one (2%) did not show up. \uf0b7 Out of 274 staff on February 2023 contract salary payroll, 258 staff (94%) were fully verified, 10 staff (4%) partially verified and 6 staff (2%) were not verified. \uf0b7 The commission shifted from its owned office premises in Bugolobi to rent 2,300 square meters of space at Kingdom Kampala at an annual rate of UGX. 2,500,000,000, rendering the official home of the commission in Bugolobi redundant and suspect for grabbing as the building is not disclosed in the assets of the commission."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 363, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "363", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 363, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Air conditioning and CCTV cameras have not been provided as per terms and conditions of the tenancy agreement. \uf0b7 The Commission land title for Bugolobi is missing. \uf0b7 The awareness of EOC\u2019s services among the citizens is the limited compared to the other organization with similar mandate. \uf0b7 The commission did not maintain a register for complaints received earlier than 2023/2024 \uf0b7 The Commission did comply with Complaint Investigation/Hearing Timeliness. \uf0b7 The Performance on Complaints was supported.", null, null], ["Electricity Regulatory Authority (ERA)", "Energy Development", "Unqualified", "I noted that; \uf0b7 Out of the budgeted revenue of UGX 39.0Bn, UGX 38.7Bn was realised representing a performance of 99.2%. The shortfall was noted under licences and interest income. \uf0b7 Of the total realized revenue of UGX 38.7Bn, a sum of UGX 35.6Bn (92.2%) was spent by the Authority. The under absorption was due to delayed recruitment of staff, unimplemented trainings and delayed opening of Gulu Regional Offices. \uf0b7 Out of the forty-seven (47) outcomes assessed, sixteen (16) outcomes had been fully achieved, thirty (30) were partially achieved while one (1) outcome was not achieved. The unimplemented outcome was; reduced weighted average end-user electricity tariffs across customer categories - under affordable tariffs. \uf0b7 From the payroll audit that out of the 84 employees on ERA\u2019s April 2023 salary payroll, 83 (98.8%) were fully verified. The unverified employee had resigned at the time of the verification exercise. \uf0b7 Out of the budgeted wage funds of UGX 81.8Bn for the four financial years between 2019/20 to 2022/23, UGX 77.7Bn (95%) was realized. The unutilized funds of UGX 4.04Bn were due to unfilled positions resulting from delayed recruitment processes. \uf0b7 Out of the 98 approved positions on ERA\u2019s structure, 79 (80%) were filled leaving 19 positions vacant. At the time of audit, there was an on-going recruitment exercise to fill vacant positions. \uf0b7"], ["Expanding Social Protection Programme 1st July 2021 to 30th June 2022", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 364, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "364", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 364, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Expanding Social Protection Programme 1st July 2020 to 30th June 2021", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Energy for Rural Transformation Project Phase III **-** Under the Rural Electrification Programme (ERT III-REP)", "Energy Development", "Unqualified", "I observed that; \uf0b7 Cumulative disbursements of project funds as at 30th June 2023 by the donor was USD.96.6M (84.8%) out of the expected USD 116.1M, while GOU counterpart disbursements were at 60.8% (USD. 17.98M out of 29.6M). \uf0b7 Under the subcomponent on Grid Extensions and Associated Connections, physical and financial progress was at 85% and 79% respectively. Only three (3) lines (1, 2, and 11) were commissioned, six (6) lines lacked funding, while twelve (12) were partially completed. \uf0b7 Under the subcomponent on Grid Intensifications and Associated Connections; Grid intensification works within the territories of Service Providers (SPs) other than UMEME, were commissioned. \uf0b7 Construction activities across all grid intensification projects had been halted until MEMD would demonstrate compliance with the World Bank\u2019s safeguard policies. GOU needs to secure an additional funding of USD. 17,918,797.82 to complete ongoing works in both sub-components \uf0b7 Although works had been completed in some projects in sub-components 1.1 and 1.2, RAP implementation had not been completed. Unpaid PAPs were 6,256 with outstanding payments of UGX 4,677,888,844"], ["Energy for Rural Transformation Project - Phase III (ERT III) Under The Project Coordination Unit", "Energy Development", "Unqualified", "I observed that; \uf0b7 Cumulative disbursements of project funds as at 30th June 2023 by the donor was USD.11.1M (94%) out of the expected USD 11.8M, while GOU counterpart disbursements are at 116% (USD 2.91M out of USD 2.5M). \uf0b7 Out of twenty (20) activity indicators assessed, fourteen (14) were achieved, while six (6) indicators had not yet been achieved by year end. \uf0b7 The project had an approved budget of USD. 1,326,530.61 for the financial year 2022/2023, out of which only USD.1,260,147.86 was received representing a performance of 95%. 71.5% of the funds available were spent during the year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 365, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "365", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 365, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Enhancing Resilience of Communities to Climate Change Through Catchment Based Integrated Management Of Water And Related Resources In Uganda (EURECCCA)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I noted that; \uf0b7 Out of the total expected cumulative disbursements of UGX. 27,120,000,000 only UGX. 24,368,264,899 was disbursed resulting in a shortfall of UGX. 2,751,735,101representing a performance of 89.9% \uf0b7 All the fifty-seven (57) sampled activities worth $7,751,00 and noted that targets for fifty-six (56) activities worth $7,745,031 had been achieved while targets for one (1) activity worth $5,969 had been partially achieved. \uf0b7 The project had an approved budget of UGX 6.173Bn ($1,735,878) for the year ending 30th April, 2023 out of which UGX 2.161Bn was available for spending resulting in a shortfall of UGX 4.012Bn representing 65% performance. \uf0b7 Out of the total available funds of UGX 2.161Bn only UGX 2.124Bn was spent resulting in unspent balance of UGX 0.037Bn representing absorption level of 98.3%. \uf0b7 The delivery of services from implemented activities was within agreed cost and agreed quantities save for the no cost extensions from the agreed completion date of 30th June 2021 to 30th June 2024."], ["Entebbe Regional Referral Hospital", "Human capital development", "Unqualified", "\uf0b7 According to the approved budget, Entebbe RRH was supposed to collect revenue to the tune of UGX.1Bn, 000 however, by the end of the year only UGX.0.68Bn had been collected representing 68% performance. \uf0b7 The Hospital had an approved budget of UGX.8.45Bn from the various programs out of which UGX.8.29 Bn was warranted resulting in a shortfall of UGX.0.16Bn representing 98% performance. \uf0b7 Entebbe RRH had 164 employees on the IPPS/HCM payroll of which 161 (98.2%) were fully verified, 01 (0.6%) not verified, and 02 (1.2%) did not show up. \uf0b7 A total of 46 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. \uf0b7 There was Under-remittance of UGX 0.18Bn of statutory deductions made by the RRH during the period. \uf0b7 6 employee records were captured on the wrong scale/notches leading to an over payment of UGX.0.078Bn while 61 employee records were captured wrongly leading to under payment of UGX. 0.22 Bn. \uf0b7 Out of 559 approved positions, on the Hospital staff establishment, 385 Positions were vacant, while 07 positions in 15 departments were filled in excess of the approved structure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 366, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "366", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 366, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The UPDF engineering brigade constructed an oxygen plant/ facility at the hospital at UGX.0.554Bn and delivered it in May 2023.However, the oxygen plant was non- functional", null, null], ["Enterprise Uganda Foundation (EUF)", "Private Sector Development", "Unqualified", "I noted that; \uf0b7 Enterprise Uganda had approved NTR estimates of UGX.30Mn for the FY 2022/2023, out of which UGX.28Mn was collected by year end representing a 93.3% performance. \uf0b7 Enterprise Uganda Foundation had 12 employees on the February 2023 payroll, of whom a total of 11 (91.7%) were fully verified, while 1 (8.3 %) was partially verified. \uf0b7 Out of 13 approved positions, a total of 12 positions were filled leaving 1 vacant position at the entity. \uf0b7 There was delayed completion of the construction of the Office Block for Enterprise Uganda where the planned progress was 70.25% compared to a physical work progress of 42%, hence average time lost was 28% translating to delays of over 5.65 months."], ["Environment for Development Initiative (EfD- MAK CENTRE) PROJECT", "Human Capital Development", "Unqualified", "\uf0b7 Out of the total grant of USD 355,448.56, only USD 174,121.63 was spent, reflecting unspent funds to the tune of USD 181,326.93."], ["Exploring Intersectional Stigmas Among Men Living with HIV in Uganda (SHINE) Project of Mbarara University of Science and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Farm Income Enhancement", "Natural Resources, Environment, Climate", "Unqualified", "I noted that;"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 367, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "367", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 367, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["and Forestry Conservation Project Phase II (FIEFOC)", "Change, Water and Land Management", "", "\uf0b7 Whereas management developed a concept note, project profile, and had undertaken feasibility studies for the project, there was no evidence that the documents were approved by PS/ST and the Development committee as required. \uf0b7 Out of the expected financing of UGX. 303.43Bn only UGX.276.59Bn (91.2%) was received for the entire period. \uf0b7 Out of the seventeen (17) targeted activities worth UGX. 401,906,251,000, for twelve (12) activities had been fully achieved while targets for the remaining five (5) activities were partially achieved. \uf0b7 Out of the approved budget of UGX.58.8Bn for the financial year 2022/2023, UGX.29.1Bn was available for spending resulting in a shortfall of UGX.29.7Bn representing 49.5% performance. \uf0b7 Although management has established Farmer Based Management Organisations in Irrigation schemes, they still need support in form of capacity building and financing to fully operate sustainably. \uf0b7 Out of the total amount of UGX. 2,417,265,972 (Principal + Interest) that was due by 30/06/2023 from Enable Youth beneficiaries, only UGX. 165,127,501 (7%) had been recovered by 30/06/2023 leaving a balance of UGX. 2,267,739,213 outstanding."], ["Farm Income Enhancement and Forestry Conversion Project Phase III (FIEFOC III)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I observed that; \uf0b7 Whereas management developed a concept note, project profile, and had undertaken feasibility studies for the project, there was no evidence that the documents were approved by PS/ST and the Development committee as required. \uf0b7 Out of the expected financing of UGX. 34.1Bn only UGX1.87Bn (5.5%) was received for the entire period. \uf0b7 Out of the Ten (10) activities worth UGX. 34,140,379,000, none of the activities were fully implemented, 4 activities worth UGX. 569,810,000 were partially implemented while 6 activities were not implemented. \uf0b7 Out of the total amount of UGX. 1,871,585,000 available for spending during the financial year under review, UGX. 569,809,542 was spent representing absorption level of 30.4%."], ["Farm Income Enhancement and Forestry Conservation", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I noted that; \uf0b7 Whereas management developed a concept note, project profile, and had undertaken feasibility studies for the project, there was no evidence that the documents were approved by PS/ST and the Development committee as required."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 368, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "368", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 368, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Project Phase II (FIEFOC II)", "", "", "\uf0b7 Out of the expected financing of UGX. 303.43Bn only UGX.276.59Bn (91.2%) was received for the entire period. \uf0b7 Out of the seventeen (17) targeted activities worth UGX.401,906,251,000, for twelve (12) activities had been fully achieved while targets for the remaining five (5) activities were partially achieved. \uf0b7 Out of the approved budget of UGX.58.8Bn for the financial year 2022/2023, UGX.29.1Bn was available for spending resulting in a shortfall of UGX.29.7Bn representing 49.5% performance. \uf0b7 Although management has established Farmer Based Management Organisations in Irrigation schemes, they still need support in form of capacity building and financing to fully operate sustainably. \uf0b7 Out of the total amount of UGX.2,417,265,972 (Principal + Interest) that was due by 30/06/2023 from Enable Youth beneficiaries, only UGX.165,127,501 (7%) had been recovered by 30/06/2023 leaving a balance of UGX.2,267,739,213 outstanding."], ["Financial Intelligence Authority (FIA)", "Governance and security", "Unqualified", "I observed that; \uf0b7 The Authority had an approved budget of UGX.26.65Bn from the various programmes out of which UGX.26.65Bn (100%) was warranted, and UGX.22.52Bn was utilized, leaving a balance of UGX.4.13Bn, representing 85% performance. \uf0b7 During the F/Y 2022/2023, the Authority did not budget for NTR. However, by the end of the year, UGX.6.2Mn had been collected. Failure to budget leads to unapproved collections and denies the National Treasury of proper planning for National Revenue for Public services. \uf0b7 Uganda was placed on the list of jurisdictions under increased monitoring (Grey List) by Financial Action Task force (FATF), whose recommendations are the basis on which all countries should meet the shared objective of tackling money laundering, terrorist financing and the financing of proliferation. The continued low performance would lead to Uganda getting subjected to a call for action (Blacklisted) if FATF deems it to be non-cooperative in the global fight against money laundering and terrorist financing."], ["FTF Izumi project of Mbarara University of science and", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 The Project had an opening cash balance of USD.6,101.08 and received USD.28,320 during the period under review translating into total funds available for spending of USD.34,421.08."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 369, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "369", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 369, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["technology for the period ended 30th April 2022", "", "", "\uf0b7 Only USD.28,932.98 was utilized representing an absorption level of 84% resulting into under absorption of USD 5,488.11 (16%)."], ["Fuel Marking and Quality Monitoring Program (FMQP)", "Sustainable Development of Petroleum Resources", "Unqualified", "I noted that; \uf0b7 Out of the total approved budget of UGX 9.235Bn a sum of UGX 9.057Bn was realized representing performance of 98%. UGX 8.837Bn was spent indicating an absorption capacity of 98%. \uf0b7 Out of the 24 activities assessed, 14 activities were fully implemented, 2 were partially implemented, while 8 were not implemented at all. \uf0b7 There was no evidence of assessment of the program outputs and activities against KPIs in the form of an annual performance evaluation report. In addition, the program\u2019s annual work plan is not costed. \uf0b7 There were 199 cases of non-compliant fuel stations including repeat offenders, but there was no evidence of implementation of enforcement measures provided under the regulation. \uf0b7 The quarterly procurement reports prepared by management were not submitted to MEMD and PPDA as required, and also lacked 6 implemented procurements worth UGX 939,811,761. Moreover, all procurements conducted were not on the E-GP system."], ["Fort Portal Hospital", "Human Capital Development", "Unqualified", "\uf0b7 During the financial year 2022/2023, Fort Portal Regional Referral Hospital had an approved budget of UGX. 13,010,264,070 out of which UGX.13, 010,264,070 was warranted. \uf0b7 Out of the total warrants availed during the FY, UGX.12.18 Bn was utilized resulting in un-utilized warrants of UGX.0.83 Bn representing utilization of 94%. \uf0b7 I reviewed the approved work plan and sampled 5 outputs with a total of worth UGX.2.85Bn 12 activities and noted that all had clear performance indicators and targets. \uf0b7 I assessed the implementation of the twelve (12) activities and noted that two (2) outputs with two (2) activities and expenditure worth UGX. 0.21Bn were fully implemented. \uf0b7 Three (3) outputs with ten (10) activities worth UGX. 2.64Bn. were partially implemented. Out of the ten (10) activities, the hospital fully implemented three (3) activities; and seven (7) activities were partially implemented. \uf0b7 Fort Portal Regional Referral Hospital had 319 employees on the IPPS payroll of which 311 (97%) were fully verified and eight (8) (3%) did not show up."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 370, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "370", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 370, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 A total of 11 employees were not paid salary amounting to UGX, 73,419,000 in the period under review leading to arrears. \uf0b7 Over\u2013remittance of UGX, 6,469,904 and under-remittance of UGX, 490,515,474 of statutory deductions were made by the Regional Referal Hospital during the period. \uf0b7 Over\u2013remittance of UGX, 275,566,101 and under-remittance of UGX, 133,138 of non-statutory deductions were made by the RRH during the period. \uf0b7 Out of 1,226 approved positions, a total of 256 positions were filled leaving a gap of 970 vacant positions. \uf0b7 50 positions were over-filled. \uf0b7 Management experienced delays in delivery of medicines and sundries to the hospital by National Medical Stores. \uf0b7 An inspection of the Hospital stores and an analysis of end-of-year stock balances for essential medicines revealed that the hospitals had expired drugs. \uf0b7 On several occasions the Hospital experienced drug stock outs resulting into lack of several essential, vital and necessary drugs. \uf0b7 The Referral Hospital had an endoscopy and C-arm machines that were in a working condition, but were not being put to use. \uf0b7 Hospital had some equipment that was non-functional.", null, null], ["Gender and Digitilisation Across Context (GENDIG) Project", "Human Capital Development", "Unqualified", "\uf0b7 There was no reportable issue noted."], ["Germany Refugee Response Fund No Material Reportable Issues (OPM)", "Public Sector Transformation", "Unqualified", "\uf0b7 No Material Reportable Issues"], ["German Refugee Response Fund (GRRF) Project \u2013", "Public Sector Transformation", "Unqualified", "\uf0b7 No Material Reportable Issues"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 371, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "371", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 371, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Education Infrastructure Enhancement for South Sudanese Refugees and Host Communities in Bidibidi", "", "", ""], ["German Refugee Response Fund (GRRF) Project \u2013 The Scaled-Up Sustainable Domestic Water Supply and Sanitation Service Infrastructure in Rhino Camp Refugee Settlement, Arua District, Northern Uganda", "Public Sector Transformation", "Unqualified", "\uf0b7 No Material Reportable Issues"], ["Global Fund Project-Malaria Grant", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Global Fund Project-TB Grant", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 372, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "372", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 372, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Global Fund Project-HIV Grant", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Great Lakes MoTIC Project", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 During the lifecycle of the project, the GLFTP acquired assets to a tune of UGX.497.6Mn. However, there was no guidance on how the project assets were to be managed after project closure. \uf0b7 By the project completion date of 30th April 2023, the project had not secured the USD.3million from GoU. The Government of Uganda did not provide the required counterpart funding."], ["Grid Expansion and Reinforcement Project (GERP)- MEMD", "Energy Development", "Unqualified", "I observed that; \uf0b7 The project operated without the concept note and project profile contrary to the development committee guidelines. \uf0b7 Cumulative disbursements of project funds as at 30th June 2023 by the donor was USD. 3,215,000 (97%) out of the expected USD. 3,325,000, while of GOU counterpart funding were USD 915,338 as compared to the expected USD 500,000 \uf0b7 Five (5) activities worth USD. 1,622,280 and four (4) activities worth USD. 1,247,280 were fully achieved while one (1) worth USD. 375,000 was not achieved. \uf0b7 The project had an approved budget of USD. 667,687.07 for the financial year 2022/2023, out of which USD. 563,265.31 (84%). \uf0b7 Out of the total available funds for spending of UGX.1,129,762.08 (Receipts plus brought forward funds of UGX.) USD.729,762.08, USD.938,041.88 was spent during the year, representing an absorption level of 73%."], ["Grid Expansion and Reinforcement Project (GERP- UETCL)", "Energy Development", "Unqualified", "I observed that; \uf0b7 The project operated without the concept note and project profile contrary to the development committee guidelines."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 373, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "373", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 373, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Cumulative disbursements of project funds as at 30th June 2023 by the donor was USD.65.5M (73%) out of the expected USD 90.1M, while GOU counterpart disbursements are at 92% (UGX.30.8Bn out of 33.5Bn). \uf0b7 Out of the 19 project activities assessed, 5 were fully implemented while 14 had been partially implemented. \uf0b7 The project had an approved budget of USD.44,204,433 for the financial year 2022/2023, out of which USD.10,425,052 was received representing a performance of 23.6%. 51.8% of the funds available were spent during the year. \uf0b7 Out of 3,566 PAPs, 3,245 (91%) have been compensated with 73% completion of house construction. In addition, 94% of the Right of Way (RoW) has been acquired. Delay in compensation impair project completion.", null, null], ["Growth opportunities and productivity for women enterprises (GROW) - PSFU", "Private Sector Development", "Unqualified", "\uf0b7 The project funding of USD.1,814,506 (UGX.6,663,079,885) had not been utilised despite having received funding in time, besides the funds were not appropriated."], ["Gulu Hospital", "Human capital development", "Unqualified", "I observed the following; \uf0b7 The hospital only collected UGX.0.067Bn of the planned non-tax revenue of UGX.0.34Bn resulting in under collection of UGX.0.273Bn, thereby denying government resources for implementation of budget activities \uf0b7 Out of availed warrants of UGX.17.678Bn, the hospital received UGX.17.672Bn, resulting into under performance of UGX.0.099Bn that affected implementation of planned activities. \uf0b7 The Hospital utilized UGX.12.672Bn (71%) of the availed warrants of UGX.17.672Bn resulting in underutilization of UGX.5.063Bn that affected implementation of planned activities despite receiving the required funding. \uf0b7 Four (4) outputs with Thirty-seven (37) activities and expenditure worth UGX. 1,154,818,562 were partially implemented. Out of the thirty-seven (37) activities, the hospital fully implemented twenty-eight (28) activities; and nine (9) activities were partially implemented. \uf0b7 The Hospital utilized wage warrants of UGX.8.816Bn out of availed warrants of UGX.8.935Bn resulting in unutilized warrants of UGX.0.12Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 374, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "374", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 374, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Gulu RRH had 352 employees on the IPPS payroll of which 345 (98%) were fully verified and 7 (2%) did not show up due to reasons of death, official leave, interdictions and retirement from service. \uf0b7 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, which information I considered vital for the identification of individuals. \uf0b7 268 employee records were captured on wrong scale/notches leading to an over computation of UGX.1.248Bn and under computation of UGX.0.442Bn \uf0b7 Over\u2013remittance of UGX.0.044Bn and under-remittance of UGX.0.197Bn of statutory deductions were made by the RRH during the period. \uf0b7 Over\u2013remittance of UGX.0.008Bn and under-remittance of UGX.0.053Bn of non- statutory deductions were made by the RRH during the period. \uf0b7 Out of 485 approved positions, a total of 339 positions were filled leaving a gap of 146 vacant positions. \uf0b7 The Hospital had outstanding payables of UGX.0.267Bn (Trade creditors) that had been outstanding for more than one year. This could lead to loss of funds due to litigation arising from delayed settlement. \uf0b7 The drug store had developed cracks on both the roof and the wall causing it to leak and made it inappropriate for storage of essential medicines. \uf0b7 Delayed commencement of Consolidated Implementations letter (CIL) project by 14 months that affected service delivery at the Hospital", null, null], ["Gulu University", "Human capital development", "Unqualified", "I noted that; \uf0b7 The entity had a budget of UGX. 78,051,310,816, out of which UGX \uf0b7 69,291,862,197 (88.8%) was warranted resulting in a shortfall of UGX. 8,759,448,619 representing an 89% performance. \uf0b7 The entity budgeted to collect UGX.18.767Bn during the year. However, by the end of the year UGX 12.595Bn had been collected representing 67.1 % performance. \uf0b7 Out of the total warrants of UGX 69.292Bn availed to the entity during the year, UGX 69.240Bn was utilized resulting in un-utilized warrants of UGX 0.052Bn representing 99.92% utilization. \uf0b7 Out of sixteen (16) outputs that had been fully quantified with a total of one hundred and twenty-seven (127) activities worth UGX 8.789Bn; twelve (12) outputs with one hundred and one (101) activities and expenditure worth UGX 5.048Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 375, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "375 \nwere fully implemented. Four (4) outputs with Twenty-six (26) activities worth UGX 4,097Bn were partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 375, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 488 employees, a total of 478 (98%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.\n- A total of 10 (2%) employees on the payroll did not appear for the validation.\n- A total of 9 individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents.\n- Out of 76 short term employees, a total of 75 (99%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.\n- A total of 1 (1%) short term employees on the payroll did not appear for the validation.\n- A total of 203 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards.\n- A comparison of the IPPS payroll register and IFMS payment file revealed that 42 individual employees were paid a total of UGX. 159,130,632 off the IPPS payroll.\n- Out of 1568 approved positions, a total of 571 positions were filled leaving a gap of 997 vacant positions. The entity had 22 staff on the payroll who were not on the staff list by the time of audit.\n- Review of the detailed payment report revealed that out of the total payments worth UGX. 12,595,487,918, UGX. 12,413,609,919 had PRNs while payments worth UGX 181,877,999 did not have PRNs.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 376, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 376, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Delayed Completion of Phase 1 of Construction of Business Development Centre. At the time of audit inspection (November 2023) the works were still on-going and the contractor was still on site. The project was still at slab level and canteen roofed.\n- Review of the E-cash statement revealed that UGX 102,549,488 was accumulated over months in the financial year as funds swept back from all the transactions.\n- In the FY 2022/23; UGX 8,500,000,000 was budgeted and approved out of which only UGX 6,786,311,306 (80%) was released to the College leading to a shortfall of UGX 1,713,688,694 (20%).\n- The University had 106 active taught programmes. However, I noted that only 81 programmes from various faculties were fully accredited, 16 were at MoFPED level for certificate of financial clearance, 6 are still undergoing review by NCHE and 3 are still undergoing internal University review process.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 376, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "376", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 376, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Health Service Commission (HSC)", "Human capital development", "Unqualified", "I noted that; \uf0b7 Out of the total receipts for the financial year of UGX.9.962Bn, only UGX.9.702Bn was spent by the entity resulting in an unspent balance of UGX.0.261Bn representing an absorption level of 97%. As a result, I assessed the implementation of seven (7) outputs that had been fully quantified with a total of twenty five (25) activities and noted that four (4) outputs with seventeen (17) activities were fully implemented while three (3) outputs with eight (8) activities was partially implemented. \uf0b7 There were delays in the recruitment process caused by non alignment of the recruitment cycle to the budget cyle and delays in placement of adverts. In addition, the entity did not recruit all cadres advertised because some positions never attracted any applications. \uf0b7 Out of the 57 employees, 56 were fully verified and 1 employee did not appear for validation because they had already retired. In addition, a total of 4 employees that were not on the payroll appeared for the validation and were fully validated. \uf0b7 There were inconsistencies in employee details where 19 individuals had inconsistencies in their Names and a total of 7 employees had discrepancies in their \uf0b7 Out of the UGX.15.2Bn Budgeted and approved wage funds, only UGX.13.8Bn was spent giving rise to unspent balances amounting to UGX.1.4Bn. \uf0b7 The Health Service Commission made over and under remittance amounting to UGX. 286.5m to Uganda Revenue Authority (URA) and UGX. 218.5m to URA and Local Service Tax (LST) respectively. \uf0b7 The Health Service Commission made an over\u2013remittance of UGX.7.6m and under- remittance of UGX.1.1m of non-statutory deductions respectively during the period. \uf0b7 Out of 86 approved positions, a total of 58 positions were filled leaving a gap of 28 vacant positions. \uf0b7 The Commission charged the wrong expenditure codes to the tune of UGX. 93,283,958 to cover employee costs for contract staff. This was attributed to the fact that contract staff remunerations were either insufficiently budgeted for, or not budgeted for at all."], ["Higher Education Students\u2019 Financing Board (HESFB)", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 Out of the budgeted receipts from GoU of 33.248Bn, only UGX.26.9Bn was received by the entity resulting in a shortfall of UGX.6.34Bn (19%)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 377, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "377", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 377, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The entity had an approved budget of UGX.29.52Bn from the various programmes/activities out of which UGX.23.68Bn was warranted resulting in a shortfall of UGX.5.84Bn representing an 80% performance. \uf0b7 Out of the total GoU warrants of UGX.23.68Bn availed to the entity during the year, UGX.23.68Bn was utilized representing 100% utilization. \uf0b7 Out of 27 employees on HESFB March 2023 salary payroll, a total of 18, (67%) were fully verified, while 9 (33 %) were partially verified due to lack of some requisite information such as minutes of appointment. \uf0b7 A total of 6 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main payrolls and data captured by NIRA. \uf0b7 The total due loan from the previous periods is UGX.20,616,518,014 of which only UGX. 1,199,460,511 had been collected representing 5.8%", null, null], ["Hoima Hospital", "Human capital development", "Unqualified", "I observed that following; \uf0b7 Collection of local revenue of UGX.0.086Bn out of approved budget of UGX.0.14Bn, resulting in under collection of UGX.0.054Bn that denied the hospital adequate resources for service delivery. \uf0b7 Fully warranted funds worth UGX.18.168Bn (100%) as per approved budget of UGX.18.168Bn. \uf0b7 Utilization of warrants worth UGX.17.75Bn (84.6%) out of available warrants of UGX.18.168Bn, leading to underutilization of UGX.0.420Bn that affected implementation of planned activities. \uf0b7 One (1) outputs with 4 activities and expenditure worth UGX. 0.221Bn were fully implemented. \uf0b7 Two (3) outputs with Five (5) activities worth UGX. 5.676Bn were partially implemented. Out of the 5 activities, the entity fully implemented 2 activities; and partially implemented 2 activities and Did not implement one activity. \uf0b7 The Hospital received off-budget financing to a tune of UGX. 2.960Bn, directly from development partners and the Ministry of Health for undertaking activities not appropriated to the entity by Parliament. This may have may resulted in duplication of activities earlier budgeted for. \uf0b7 Delayed completion of construction works of the Regional Blood Bank Offices that affected delivery of intended blood transfusion services. \uf0b7 Utilization of wage warrants of UGX.9.803Bn out of available warrants of UGX.10.0Bn resulting in underutilization of UGX.0.197Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 378, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Health Service Commission (HSC)", "Human capital development", "Unqualified", "I noted that; \uf0b7 Out of the total receipts for the financial year of UGX.9.962Bn, only UGX.9.702Bn was spent by the entity resulting in an unspent balance of UGX.0.261Bn representing an absorption level of 97%. As a result, I assessed the implementation of seven (7) outputs that had been fully quantified with a total of twenty five (25) activities and noted that four (4) outputs with seventeen (17) activities were fully implemented while three (3) outputs with eight (8) activities was partially implemented. \uf0b7 There were delays in the recruitment process caused by non alignment of the recruitment cycle to the budget cyle and delays in placement of adverts. In addition, the entity did not recruit all cadres advertised because some positions never attracted any applications. \uf0b7 Out of the 57 employees, 56 were fully verified and 1 employee did not appear for validation because they had already retired. In addition, a total of 4 employees that were not on the payroll appeared for the validation and were fully validated. \uf0b7 There were inconsistencies in employee details where 19 individuals had inconsistencies in their Names and a total of 7 employees had discrepancies in their \uf0b7 Out of the UGX.15.2Bn Budgeted and approved wage funds, only UGX.13.8Bn was spent giving rise to unspent balances amounting to UGX.1.4Bn. \uf0b7 The Health Service Commission made over and under remittance amounting to UGX. 286.5m to Uganda Revenue Authority (URA) and UGX. 218.5m to URA and Local Service Tax (LST) respectively. \uf0b7 The Health Service Commission made an over\u2013remittance of UGX.7.6m and under- remittance of UGX.1.1m of non-statutory deductions respectively during the period. \uf0b7 Out of 86 approved positions, a total of 58 positions were filled leaving a gap of 28 vacant positions. \uf0b7 The Commission charged the wrong expenditure codes to the tune of UGX. 93,283,958 to cover employee costs for contract staff. This was attributed to the fact that contract staff remunerations were either insufficiently budgeted for, or not budgeted for at all."], "type": "table"}}, {"content": "378", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 378, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Hospital had 342 employees on the IPPS payroll of which 273 (80%) were fully verified, 17 (5%) partially verified, 50 (15%) not verified, and 2 (0.6%) did not show up. \uf0b7 A total of 50 (15%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. \uf0b7 6 individuals whose names were not on the Referral Hospital\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \uf0b7 A total of 53 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs that were vital for identification of these staff. \uf0b7 326 employee records were captured on wrong scale/notches leading to an over payment of UGX. 0.498Bn and under payment of UGX. 0.372Bn. \uf0b7 13 employees were not paid salary amounting to UGX 0.092Bn in the period under review leading to arrears . \uf0b7 There were statutory deduction over\u2013remittances of UGX. 0.045Bn and under remittances of UGX. 5.422Bn. \uf0b7 There were non-statutory deduction over\u2013remittances of UGX. 0.0260Bn and under remittances of UGX. 0.518Bn. \uf0b7 UGX. 0.02Bn was paid to 7 individuals who had retired. \uf0b7 A total of 347 positions were filled out of approved positions of 454 leaving a gap of 107 vacant position. \uf0b7 The Hospital did not have a land title for land on which construction works of the Regional Blood bank offices worth UGX. 2.987Bn was being done. There is a risk of loss of funds invested in the infrastructure in case the land disputes", null, null], ["Housing Finance Bank Limited", "Sustainable Urbanisation & Housing", "Unqualified", "\uf0b7 I noted that as at 31st December 2022, the Bank had an allowance for expected credit losses of UGX.45.67 Bn (2021: UGX.31.72 Bn) charged on gross loans and advances to customers of Ushs.823.62 Bn (2021: UGX.706.05 Bn). The estimation of expected credit losses requires the Bank to make significant judgements in the consideration of the following variables: Allocation of loan facilities due from customers to stages 1, 2 and 3 in accordance with IFRS 9; Assessment of the Probability of Default (PD) and the Loss Given Default (LGD); The application of historical and forward-looking information, including macro-economic factors in the assessment of the PDs and the application of historical and forward-looking information, including macro-economic factors in the assessment of the PDs; Assessment and forecast of expected future cash flows from impaired (stage 3)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 379, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Health Service Commission (HSC)", "Human capital development", "Unqualified", "I noted that; \uf0b7 Out of the total receipts for the financial year of UGX.9.962Bn, only UGX.9.702Bn was spent by the entity resulting in an unspent balance of UGX.0.261Bn representing an absorption level of 97%. As a result, I assessed the implementation of seven (7) outputs that had been fully quantified with a total of twenty five (25) activities and noted that four (4) outputs with seventeen (17) activities were fully implemented while three (3) outputs with eight (8) activities was partially implemented. \uf0b7 There were delays in the recruitment process caused by non alignment of the recruitment cycle to the budget cyle and delays in placement of adverts. In addition, the entity did not recruit all cadres advertised because some positions never attracted any applications. \uf0b7 Out of the 57 employees, 56 were fully verified and 1 employee did not appear for validation because they had already retired. In addition, a total of 4 employees that were not on the payroll appeared for the validation and were fully validated. \uf0b7 There were inconsistencies in employee details where 19 individuals had inconsistencies in their Names and a total of 7 employees had discrepancies in their \uf0b7 Out of the UGX.15.2Bn Budgeted and approved wage funds, only UGX.13.8Bn was spent giving rise to unspent balances amounting to UGX.1.4Bn. \uf0b7 The Health Service Commission made over and under remittance amounting to UGX. 286.5m to Uganda Revenue Authority (URA) and UGX. 218.5m to URA and Local Service Tax (LST) respectively. \uf0b7 The Health Service Commission made an over\u2013remittance of UGX.7.6m and under- remittance of UGX.1.1m of non-statutory deductions respectively during the period. \uf0b7 Out of 86 approved positions, a total of 58 positions were filled leaving a gap of 28 vacant positions. \uf0b7 The Commission charged the wrong expenditure codes to the tune of UGX. 93,283,958 to cover employee costs for contract staff. This was attributed to the fact that contract staff remunerations were either insufficiently budgeted for, or not budgeted for at all."], "type": "table"}}, {"content": [["", "\uf0b7 The Hospital had 342 employees on the IPPS payroll of which 273 (80%) were fully verified, 17 (5%) partially verified, 50 (15%) not verified, and 2 (0.6%) did not show up. \uf0b7 A total of 50 (15%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. \uf0b7 6 individuals whose names were not on the Referral Hospital\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \uf0b7 A total of 53 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs that were vital for identification of these staff. \uf0b7 326 employee records were captured on wrong scale/notches leading to an over payment of UGX. 0.498Bn and under payment of UGX. 0.372Bn. \uf0b7 13 employees were not paid salary amounting to UGX 0.092Bn in the period under review leading to arrears . \uf0b7 There were statutory deduction over\u2013remittances of UGX. 0.045Bn and under remittances of UGX. 5.422Bn. \uf0b7 There were non-statutory deduction over\u2013remittances of UGX. 0.0260Bn and under remittances of UGX. 0.518Bn. \uf0b7 UGX. 0.02Bn was paid to 7 individuals who had retired. \uf0b7 A total of 347 positions were filled out of approved positions of 454 leaving a gap of 107 vacant position. \uf0b7 The Hospital did not have a land title for land on which construction works of the Regional Blood bank offices worth UGX. 2.987Bn was being done. There is a risk of loss of funds invested in the infrastructure in case the land disputes", null, null], ["Housing Finance Bank Limited", "Sustainable Urbanisation & Housing", "Unqualified", "\uf0b7 I noted that as at 31st December 2022, the Bank had an allowance for expected credit losses of UGX.45.67 Bn (2021: UGX.31.72 Bn) charged on gross loans and advances to customers of Ushs.823.62 Bn (2021: UGX.706.05 Bn). The estimation of expected credit losses requires the Bank to make significant judgements in the consideration of the following variables: Allocation of loan facilities due from customers to stages 1, 2 and 3 in accordance with IFRS 9; Assessment of the Probability of Default (PD) and the Loss Given Default (LGD); The application of historical and forward-looking information, including macro-economic factors in the assessment of the PDs and the application of historical and forward-looking information, including macro-economic factors in the assessment of the PDs; Assessment and forecast of expected future cash flows from impaired (stage 3)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 379, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Health Service Commission (HSC)", "Human capital development", "Unqualified", "I noted that; \uf0b7 Out of the total receipts for the financial year of UGX.9.962Bn, only UGX.9.702Bn was spent by the entity resulting in an unspent balance of UGX.0.261Bn representing an absorption level of 97%. As a result, I assessed the implementation of seven (7) outputs that had been fully quantified with a total of twenty five (25) activities and noted that four (4) outputs with seventeen (17) activities were fully implemented while three (3) outputs with eight (8) activities was partially implemented. \uf0b7 There were delays in the recruitment process caused by non alignment of the recruitment cycle to the budget cyle and delays in placement of adverts. In addition, the entity did not recruit all cadres advertised because some positions never attracted any applications. \uf0b7 Out of the 57 employees, 56 were fully verified and 1 employee did not appear for validation because they had already retired. In addition, a total of 4 employees that were not on the payroll appeared for the validation and were fully validated. \uf0b7 There were inconsistencies in employee details where 19 individuals had inconsistencies in their Names and a total of 7 employees had discrepancies in their \uf0b7 Out of the UGX.15.2Bn Budgeted and approved wage funds, only UGX.13.8Bn was spent giving rise to unspent balances amounting to UGX.1.4Bn. \uf0b7 The Health Service Commission made over and under remittance amounting to UGX. 286.5m to Uganda Revenue Authority (URA) and UGX. 218.5m to URA and Local Service Tax (LST) respectively. \uf0b7 The Health Service Commission made an over\u2013remittance of UGX.7.6m and under- remittance of UGX.1.1m of non-statutory deductions respectively during the period. \uf0b7 Out of 86 approved positions, a total of 58 positions were filled leaving a gap of 28 vacant positions. \uf0b7 The Commission charged the wrong expenditure codes to the tune of UGX. 93,283,958 to cover employee costs for contract staff. This was attributed to the fact that contract staff remunerations were either insufficiently budgeted for, or not budgeted for at all."], "type": "table"}}, {"content": "379", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 379, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "loans and advances to customers and assessment of the financial condition of the counterparty, estimated recoverability and collateral realisation; Expected utilisation of overdraft and other lending commitments over the lifetime of the commitments; and Application of additional overlay adjustments to reflect factors that are not considered in the applied expected credit loss models.", null, null], ["Hydropower Operations and Maintenance Excellence (HOME) Project", "Energy Development", "Unqualified", "I observed that; \uf0b7 In the period under review, I noted that the absorption of budgeted funds was only UGX 6 Bn (equivalent to USD 1.6 Mn) of the Budgeted UGX 14 Bn (equivalent to USD 3.9 Mn), representing 42% absorption rate. Low funds absorption leads to delayed implementation of critical project activities, which may hinder project effectiveness. \uf0b7 The project is left with two years to the contractual completion date yet only UGX 6.2 Bn (approximately USD 1.67 Mn) of the total project budget of UGX 31 Bn (approximately USD. 8.5 Mn), has been spent, representing 19.7% absorption level. In addition, 76%, i.e. UGX 23.9 Bn (approximately USD 6.4 Mn) of the total budget was already disbursed to the project account, and of this amount, 74% i.e. UGX 17.7 Bn (approximately USD 4.7 Mn) was held at bank as at 31st December 2022."], ["Imagining Gender Futures in Uganda (IMAGENU) DFC Project No. 17-07-AU-Gulu University", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Industrial Court of Uganda", "Administration of Justice", "Unqualified", "\uf0b7 The activities that were conducted were not quantified, hence rendering it difficult for management to ascertain the achievement levels of the Court. \uf0b7 There are various conflicting sections in the Employment Act 2006 and the Labor Dispute (Arbitration and Settlement) Act 2006 and yet harmonization is still pending. \uf0b7 The delayed recruitment of Judicial Officers and support staff for the Industrial Court has resulted into accumulation of backlog of cases to 2,659 by 30th June 2023."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 380, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Health Service Commission (HSC)", "Human capital development", "Unqualified", "I noted that; \uf0b7 Out of the total receipts for the financial year of UGX.9.962Bn, only UGX.9.702Bn was spent by the entity resulting in an unspent balance of UGX.0.261Bn representing an absorption level of 97%. As a result, I assessed the implementation of seven (7) outputs that had been fully quantified with a total of twenty five (25) activities and noted that four (4) outputs with seventeen (17) activities were fully implemented while three (3) outputs with eight (8) activities was partially implemented. \uf0b7 There were delays in the recruitment process caused by non alignment of the recruitment cycle to the budget cyle and delays in placement of adverts. In addition, the entity did not recruit all cadres advertised because some positions never attracted any applications. \uf0b7 Out of the 57 employees, 56 were fully verified and 1 employee did not appear for validation because they had already retired. In addition, a total of 4 employees that were not on the payroll appeared for the validation and were fully validated. \uf0b7 There were inconsistencies in employee details where 19 individuals had inconsistencies in their Names and a total of 7 employees had discrepancies in their \uf0b7 Out of the UGX.15.2Bn Budgeted and approved wage funds, only UGX.13.8Bn was spent giving rise to unspent balances amounting to UGX.1.4Bn. \uf0b7 The Health Service Commission made over and under remittance amounting to UGX. 286.5m to Uganda Revenue Authority (URA) and UGX. 218.5m to URA and Local Service Tax (LST) respectively. \uf0b7 The Health Service Commission made an over\u2013remittance of UGX.7.6m and under- remittance of UGX.1.1m of non-statutory deductions respectively during the period. \uf0b7 Out of 86 approved positions, a total of 58 positions were filled leaving a gap of 28 vacant positions. \uf0b7 The Commission charged the wrong expenditure codes to the tune of UGX. 93,283,958 to cover employee costs for contract staff. This was attributed to the fact that contract staff remunerations were either insufficiently budgeted for, or not budgeted for at all."], "type": "table"}}, {"content": "380 \nInsurance Development Plan Unqualified I noted that; Regulatory \nImplementation \nAuthority (IRA)", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 380, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity budgeted to collect UGX.37.8Bn (including previous year balance worth UGX.14.4bn) during the year. However, by the end of the year UGX.38.9Bn (Inclusive of previous year balance of UGX.14.4Bn) had been collected representing a 103% performance.\n- Thirteen (13) outputs with one hundred fourteen (114) activities worth UGX.8.45Bn were partially implemented. Out of the one hundred fourteen (114) activities, the entity fully implemented eighty-one (81) activities; eighteen (18) activities were partially implemented, while fifteen (15) activities remained unimplemented.\n- Out of 109 approved positions, a total of 87 positions were filled leaving a gap of 22 vacant positions.\n- The Authority is planning to recruit 40 new staff in the financial year 2023/2024 to bring the total number of staff to 127 staff which is over and above the current approved establishment.\n- Staff administrative advances amounting to UGX.229Mn and USD.11,674 paid out during the year, remained unaccounted for.\n- The Authority spent UGX.5.405Bn against the approved budget of UGX.4.022Bn on some budget lines, leading to an over expenditure of UGX.1.383Bn without seeking authorization as required.\n- Implementation of Contracts awarded during the year worth UGX.0.312Bn, had been extended beyond the planned completion dates without relevant contract extension approvals.\n- The entity was undertaking the business of lending funds to staff that is comparable to commercial terms which is a regulated activity, without following licensing procedures.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 381, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "I further noted that with regard to the Insurance Appeals Tribunal; \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 381, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The funding of the budget and procurement function for the Tribunal are handled by Insurance Regulatory Authority (IRA) on its behalf and the Tribunal reports to IRA regarding its operations. This creates a conflict of interest and may impede the free decision taking by the Insurance Appeals Tribunal.\n- Out of the five (5) members of the Tribunal, one of the members (representing Public Service Commission) resigned on 21st February 2023 but has not been replaced. The Tribunal is therefore not fully constituted.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 381, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "381", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 381, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal. \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties. \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal. \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", null, null], ["Insurance Training College (ITC)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the total revenue of UGX.10.54Bn, a total of UGX.7.483Bn was utilized representing 71% utilization. Non-utilization of available revenue negatively effects the implementation of planned activities. \uf0b7 Out of four (4) outputs that had been fully quantified with a total of twelve (12) activities worth UGX.10.127 Bn; One (1) output with Two (2) activities and expenditure worth UGX.5.180 Bn was fully implemented. Three (3) outputs with Ten (10) activities and expenditure worth UGX.6.517Bn were partially implemented. Out of the Ten (10) activities, the entity fully implemented seven (7) activities and three (3) activities were partially implemented. \uf0b7 Out of 35 approved positions, a total of 13 positions were filled leaving a gap of 22 vacant positions as per the establishment. Understaffing hinders the College\u2019s ability to deliver its objectives."], ["Integrated Water Management and Development Project", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I noted that; \uf0b7 Out of the expected cumulative donor disbursement of USD 134,286,645 only USD 54,038,075 was received representing a 40% performance. \uf0b7 Out of the approved donor budget of USD.36,663,488 for the financial year 2022/2023 only USD 41,531,469 was available for representing a 113%. The apparent over performance arose from funds rolled over from prior year due to poor absorption. \uf0b7 I sampled thirty-four (34) activities worth USD 96,627,121 and noted that targets for nine (9) activities worth USD 74,261,261 had been fully achieved while targets for the remaining twenty-five (25) activities worth USD 22,365,860 were yet to be achieved."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 382, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "382", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 382, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total available funds for spending of USD 41,531,469 only USD 19,561,873 was spent representing an absorption level of 47%. \uf0b7 I noted delays in service delivery due to slow progress in project implementation.", null, null], ["Investing in Forests and Protected Areas for Climate - Smart Development Project (IFPA- CD Project) Implemented by National Forestry Authority", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I noted that; \uf0b7 The project had an approved budget of US$ 10,293,559 for the financial year 2022/2023 out of which US$ 6,353,936 was available for spending, representing 62% performance. \uf0b7 Out of the expected cumulative project donor funds of US$ 14,051,790 only US$ 6,353,936 had been received representing 45.2% performance. \uf0b7 Out of seventy-six (76) activities worth US$ 9,921,988; nineteen (19) activities worth US$1,565,366 were fully achieved while targets for the remaining fifty-seven (57) activities worth US$ 8,356,622 were yet to be fully achieved."], ["Investing in Forests and Protected Areas for Climate - Smart Development Project (IFPA- CD Project) Implemented by Ministry of Water", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I noted that; \uf0b7 A Project concept note was prepared and approved before implementation of the project. \uf0b7 There was an approved Project Profile before implementation of the project. \uf0b7 Feasibility studies were undertaken and approved before commencement of the Project. \uf0b7 Out of the expected Donor disbursements of USD 5,790,208.54 only USD 5,710,264.84 (98.62%) was disbursed. \uf0b7 Out of the expected GOU disbursements of USD 1,840,192.19 only USD 1,430,311.79 (77.73%) was disbursed. \uf0b7 For four (4) activities worth US$ 16,733.66, cumulative targets for all four were yet to be achieved. \uf0b7 Out of the approved budget of US$ 7,630,400.73 for the financial year 2022/2023, US$ 7,140,576.63 (93.5%) was available for spending. \uf0b7 Out of available funds of US$ 7,140,576.63 only US$ 2,061,445.81 was spent representing an absorption level of 28.87%. \uf0b7 18 Motorcycles to support DFOs in the project area under IFPA-CD were delivered on 23/06/2022 and have been in store for 16 months without being utilised."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 383, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal. \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties. \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal. \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "383", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 383, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Irrigation For Climate Resilience Project (ICRP)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I observed that; \uf0b7 Out of the cumulative disbursements of $ 123,000,000 only $ 23,782,366 had been disbursed representing performance of 19.3% \uf0b7 I sampled three (3) activities worth UGX 85,061,569,344 and noted that targets for two (2) activities worth UGX 76,132,407,286 were yet to be achieved. \uf0b7 Out of the approved budget of UGX 91.203Bn (US$ 24.65Mn) for the financial year 2022/2023 only UGX 75.55Bn (US$ 20.959Mn) was available for spending resulting in a shortfall of UGX 14.81Bn (US$ 3.674Mn), representing 85% performance. \uf0b7 Out of the total available funds of UGX 77.551Bn during the financial year under review, only UGX 38.611Bn was spent resulting in unspent balance of UGX 8.939Bn representing an absorption level of 49.8%. \uf0b7 I noted that whereas 18,200 farmers were expected to benefit from matching grant of US$ 16.6Mn, none had been enrolled at the time of audit."], ["ITP Inclusive Green Economy- Environment for Development Initiative Project in Uganda implemented by Makerere University", "Human Capital Development", "Unqualified", "\uf0b7 A review of the financial statements revealed that the Project budgeted under In- Service Trainings of Trainers- Delivery of trainings to spend USD.12,930.16 but actually spent USD.14,688.00, resulting to over expenditure by USD.1,757.84"], ["Jinja Hospital", "Human Capital Development", "Unqualified", "I observed the following; \uf0b7 The Hospital collected UGX.0.424Bn (48%) out of the budgeted amount of UGX.0.886Bn, resulting in under collection of UGX.0.461Bn that denied government resources for implementation of planned activities \uf0b7 The hospital received UGX.21.317Bn out of approved budget of UGX.22.0Bn resulting into under performance of UGX0.69Bn that affected some of the planned activities \uf0b7 Out of the availed warrants of UGX.21.317Bn, the hospital utilized UGX.18.042Bn (85%), leaving unutilized balance of UGX.3.275Bn that affected implementation of planned activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 384, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal. \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties. \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal. \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "384", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 384, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Three (3) outputs with nine (9) activities and expenditure worth UGX.0.426Bn were fully implemented. \uf0b7 Five (5) outputs with seventy-three (73) activities worth UGX.3.746Bn were partially implemented. Out of the seventy-three (73) activities, the Hospital fully implemented fifty-three (55) activities; sixteen (16) activities were partially implemented, while two (02) activities remained unimplemented \uf0b7 Out of UGX.12.585Bn wage warrants availed, the hospital utilized UGX.9.476Bn (75%) leaving a a balance of UGX.3.109Bn unutilized due to understaffing. \uf0b7 Jinja RRH had 348 employees on the IPPS payroll of which 339(97%) were fully verified and 9 (3%) did not show up for reasons of being on official leave and exit of service. \uf0b7 A total of 61 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. This may lead to irregular extension of employee terms of services. \uf0b7 Over\u2013remittance of UGX.0.274Bn and under-remittance of UGX.0.202Bn of statutory deductions were made by the RRH during the period. \uf0b7 Over\u2013remittance of UGX 0.048Bn of non-statutory deductions were made by the RRH during the period \uf0b7 Out of 1,192 approved positions, 315 positions are filled leaving a gap of 879 positions vacant. In addition, 02 positions were over-filled. Understaffing hinders the RRH\u2019s ability to deliver its objectives. \uf0b7 The hospital had expired drugs in its possession that has been accumulated from 2016 without being picked By NMS despite being requested to do so.", null, null], ["Joint Clinical Research Centre (JCRC)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the UGX.120.44Bn JCRC estimated to receive during the year under review, UGX.106.354Bn was realized, representing 88.5% performance. \uf0b7 Out of the total receipts of UGX.106.4Bn, an amount of UGX.106 Bn was spent resulting into an unspent balance of UGX.0.4Bn representing an absorption level of 99.6%. \uf0b7 Out of the 533 employees on the February 2023 payroll, 510 (96%) employees showed up for the physical headcount and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified. \uf0b7 A total of 23 (4%) employees on the payroll did not appear for validation, 17 of whom were away for official duties and other genuine reasons, and were left on"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 385, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal. \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties. \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal. \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "385", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 385, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "the payroll, pending validation upon their return while 6 were validated from other entities and these were omitted from the validated payroll. \uf0b7 A total of 4 individuals whose names were not on the Centre\u2019s February 2023 payroll appeared for the validation exercise with all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified. \uf0b7 Twenty-three (23) employees on the payroll had inconsistencies in their names and dates of birth from those captured in their National IDs. \uf0b7 A total of twenty (20) employees on the Centre payroll were also on other Government payrolls. \uf0b7 The Centre did not have an approved and costed staff establishment structure that shows the resource requirements to implement its mandate. \uf0b7 The Centre did not carry out the annual Board performance evaluation as required. \uf0b7 The Centre did not review the Finance Manual, which was approved on 10th July 2019 within the set timeline of three years. \uf0b7 The were no motor vehicles post repair assessment reports to support the expenditure of UGX.124,866,910 on motor vehicle repairs. \uf0b7 Contracts worth UGX.494,291,241 were signed at prices that were higher than the market prices established at the commencement of the procurements by UGX.62,487,177. \uf0b7 Although the Inventory Management Policy recommends weekly, monthly and quarterly inventory reports to be prepared and shared with management to determine the timing of making orders, they had been last prepared and shared with management in November 2022. \uf0b7 The assets that were ready for disposal were kept outside the store building, which exposed them to bad weather. In addition, there were no surveillance cameras to prevent them from being stolen without trace. \uf0b7 The 81st Board meeting minutes revealed that the laboratory equipment that were re-located from Mbale Regional Centre of Excellence to headquarters had been redundant for close to five years and there was a staff member paid to look after this idle medical equipment.", null, null], ["Judicial Service Commission (JSC)", "Administration of Justice", "Unqualified", "I observed that; \uf0b7 JSC budgeted to collect UGX.0.04Bn however, by the end of the year, only UGX.0.004Bn had been collected, representing a 10% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 386, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal. \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties. \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal. \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "386", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 386, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 JSC had an approved budget of UGX.17.736Bn out of which UGX.16.097Bn was warranted, resulting in a shortfall of UGX.1.639Bn representing a 91% performance. \uf0b7 Out of the total warrants of UGX.16.097Bn availed to the entity during the year, UGX.15.296Bn was utilised, resulting in un-utilised warrants of UGX.0.801Bn representing 95% utilization. \uf0b7 The budgets for all eight (8) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 Five (5) outputs with 26 activities worth UGX.3.628Bn were partially implemented. Out of the 26 activities, the entity fully implemented 18 activities while eight (8) activities were partially implemented. \uf0b7 I observed that the JSC had 251 disciplinary case files opened as of 30th June 2023. Of these, 180 (72%) cases were closed due to lack of merit, and the commission sanctioned 5 (2%) disciplinary cases. I noted delays in concluding 66 (26%) files of the disciplinary cases. \uf0b7 Out of 91 employees, a total of 90 who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. \uf0b7 Three (3) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. \uf0b7 27 employees on the payroll had inconsistencies in their names and dates of birth captured in the payrolls and data captured by NIRA on the National Identity cards. \uf0b7 Out of the UGX.11.883Bn budgeted wage funds for the four financial years, only UGX.10.512Bn was spent resulting in unspent balances amounting to UGX.1.371Bn. \uf0b7 45 staff were paid a total of UGX.501,311,810 off the IPPS/HCMS payroll system. \uf0b7 Out of 147 approved positions, only 94 positions were filled leaving 53 vacant positions. \uf0b7 JSC had outstanding domestic arrears of UGX.0.138Bn as at 30th June 2023, relating to PAYE.", null, null], ["Judiciary (Courts of Judicature)", "Administration of Justice", "Unqualified", "I observed that; \uf0b7 Out of the total receipts for the financial year of UGX.373.724Bn availed to the entity during the year, UGX.348.752Bn was spent, resulting in an unspent balance of UGX.24.972Bn representing an absorption level of 93%. \uf0b7 Out of the 19 quantified outputs worth UGX.223.8Bn assessed, four (4) outputs worth UGX.24.1Bn were fully implemented, while 15 outputs worth UGX.199.7Bn were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 387, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal. \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties. \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal. \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "387", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 387, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Delays in the Construction of Chief Magistrates Courts of Alebtong, Patongo, Budaka, High Courts at Rukungiri, Soroti, Kibaale Justice Centre. \uf0b7 Out of 391 Magistrate Courts and Grade 1 courts to be established , only 192 courts have been established and operationalized to date, signifying a performance rate of 49% of the target. \uf0b7 Out of 82 magisterial areas, six (6) magisterial areas (with over 20 judicial staff) had no transportation facilities. \uf0b7 Out of the 250 courts, only 101 (40%) had internet access in the three categories of Magistrates Courts. \uf0b7 The Magistrate Grade One courts of Rubaare, Ikumba and Kihihi were operating in unsuitable premises. \uf0b7 The system roll-out has only been completed in eight (8) court stations (an addition of only one (1) court station in the financial year under review) out of the planned 476 court stations. \uf0b7 The Electronic Court Case Management System (ECCMIS) is yet to be integrated with the National Lands Information System, the National ID system in NIRA, the IFMS and the Bank of Uganda Banking System (BBS). \uf0b7 Out of 2,117 employees on the Judiciary\u2019s May 2023 salary payroll, a total of 2,112 (99.8%) were fully verified, while 5 individuals did not show up \uf0b7 Out of 373 employees on the Judiciary\u2019s May 2023 Contract\u2019s salary payroll, a total of 369 (99%) were fully verified, while four (4) staff did not show up. \uf0b7 551 employees on the payroll had inconsistencies in their names and dates of birth, captured in the payroll and data captured by NIRA on the National IDs \uf0b7 While the Judiciary has enrolled all of the permanent staff on the IPPS, final processing and payments of the staff salaries is made outside the IPPS. In addition, contract staff salaries are processed and paid outside the IPPS. \uf0b7 Management irregularly accrued domestic arrears to the tune of UGX.6,290,426,061 in the financial year 2022/2023. The domestic arrears accrued included rent, repairs of motor vehicles and supply of judicial attire.", null, null], ["Kabale Hospital", "Human Capital Development", "Unqualified", "\uf0b7 The hospital had an approved budget of UGX.13.532 bn from the various programs out of which UGX.11.432 bn was warranted resulting in a shortfall of UGX. 2.101 bn representing 85% performance. Of the warrants, UGX. 11.269 bn was utilized by the entity resulting in un-utilized warrants of UGX 0.163 bn representing utilization of 98%. \uf0b7 According to the approved budget, the entity was supposed to collect Non-tax revenue to the tune of UGX 0.390 bn out of which only UGX 0.163 bn had been collected representing 42% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 388, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal. \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties. \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal. \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Delays in the Construction of Chief Magistrates Courts of Alebtong, Patongo, Budaka, High Courts at Rukungiri, Soroti, Kibaale Justice Centre. \uf0b7 Out of 391 Magistrate Courts and Grade 1 courts to be established , only 192 courts have been established and operationalized to date, signifying a performance rate of 49% of the target. \uf0b7 Out of 82 magisterial areas, six (6) magisterial areas (with over 20 judicial staff) had no transportation facilities. \uf0b7 Out of the 250 courts, only 101 (40%) had internet access in the three categories of Magistrates Courts. \uf0b7 The Magistrate Grade One courts of Rubaare, Ikumba and Kihihi were operating in unsuitable premises. \uf0b7 The system roll-out has only been completed in eight (8) court stations (an addition of only one (1) court station in the financial year under review) out of the planned 476 court stations. \uf0b7 The Electronic Court Case Management System (ECCMIS) is yet to be integrated with the National Lands Information System, the National ID system in NIRA, the IFMS and the Bank of Uganda Banking System (BBS). \uf0b7 Out of 2,117 employees on the Judiciary\u2019s May 2023 salary payroll, a total of 2,112 (99.8%) were fully verified, while 5 individuals did not show up \uf0b7 Out of 373 employees on the Judiciary\u2019s May 2023 Contract\u2019s salary payroll, a total of 369 (99%) were fully verified, while four (4) staff did not show up. \uf0b7 551 employees on the payroll had inconsistencies in their names and dates of birth, captured in the payroll and data captured by NIRA on the National IDs \uf0b7 While the Judiciary has enrolled all of the permanent staff on the IPPS, final processing and payments of the staff salaries is made outside the IPPS. In addition, contract staff salaries are processed and paid outside the IPPS. \uf0b7 Management irregularly accrued domestic arrears to the tune of UGX.6,290,426,061 in the financial year 2022/2023. The domestic arrears accrued included rent, repairs of motor vehicles and supply of judicial attire.", null, null], ["Kabale Hospital", "Human Capital Development", "Unqualified", "\uf0b7 The hospital had an approved budget of UGX.13.532 bn from the various programs out of which UGX.11.432 bn was warranted resulting in a shortfall of UGX. 2.101 bn representing 85% performance. Of the warrants, UGX. 11.269 bn was utilized by the entity resulting in un-utilized warrants of UGX 0.163 bn representing utilization of 98%. \uf0b7 According to the approved budget, the entity was supposed to collect Non-tax revenue to the tune of UGX 0.390 bn out of which only UGX 0.163 bn had been collected representing 42% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 388, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal. \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties. \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal. \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "388", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 388, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Assessment of the implementation of ten (10) outputs with twenty-six (26) activities worth UGX. 2.769 bn indicated that Seven (9) outputs with twenty-five (25) activities and expenditure worth UGX.2.697 bn were fully implemented while One (1) output with one (1) activity worth UGX.0.072 bn was partially implemented. \uf0b7 Audit of the management of the Government payroll revealed the following; o Out of the total warrants of UGX 6.886 bn to cater for the wage component, UGX. 6.789 bn was utilized by the Hospital resulting in un-utilized warrants of UGX. 0.097 bn representing utilization of 99%. o Kabale RRH had 259 employees on the IPPS payroll of which 258(99.6%) were fully verified, and 1(0.4%) did not show up, seven (7) individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the Kabale RRH wage bill. o 95 employee records were captured on wrong scale/notches leading to an over computation of UGX. 0.005 bn and under computation of UGX. 0.007 bn. o Under-remittance of UGX 0.004 bn of statutory deductions were made by the RRH during the period. o Out of 350 approved positions, a total of 265 positions were filled leaving a gap of 88 vacant positions. In addition, 3 positions were over-filled. \uf0b7 I reviewed the approved estimates under the CIL for the period ending 30th September 2023 and noted that the Kabale RRH budgeted to receive UGX. 2.592 bn and received UGX 0.735 bn representing 28.3% performance. \uf0b7 A review of the 2022/2023 Board of Survey report revealed that some of the assets recommended for disposal in 2021/2022 especially motor vehicles were still not yet disposed of and continue losing value and lying idle in the Hospital premises.", null, null], ["Kabale-Lake Bunyonyi and Kisoro- Mgahinga Road Improvement Project ADB Credit No. 210015004249 7 and Ug- Project Id P-Ug- D00-003", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 The project concept note and profile were prepared, and detailed feasibility studies were undertaken in line with the Project Development Committee Guidelines, 2026 \uf0b7 Out of the total expected cumulative disbursements of donor funds from African Development Bank (ADB) of USD 67,230,000, only USD 1,439,812.35 has been released leading undisbursed funds of USD 65,790,187.65. As a result of the un- disbursed funds Government has accumulated commitment fees amounting to USD. 665,100.94 on un-disbursed donor funds since date of project effectiveness."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 389, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal. \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties. \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal. \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Assessment of the implementation of ten (10) outputs with twenty-six (26) activities worth UGX. 2.769 bn indicated that Seven (9) outputs with twenty-five (25) activities and expenditure worth UGX.2.697 bn were fully implemented while One (1) output with one (1) activity worth UGX.0.072 bn was partially implemented. \uf0b7 Audit of the management of the Government payroll revealed the following; o Out of the total warrants of UGX 6.886 bn to cater for the wage component, UGX. 6.789 bn was utilized by the Hospital resulting in un-utilized warrants of UGX. 0.097 bn representing utilization of 99%. o Kabale RRH had 259 employees on the IPPS payroll of which 258(99.6%) were fully verified, and 1(0.4%) did not show up, seven (7) individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the Kabale RRH wage bill. o 95 employee records were captured on wrong scale/notches leading to an over computation of UGX. 0.005 bn and under computation of UGX. 0.007 bn. o Under-remittance of UGX 0.004 bn of statutory deductions were made by the RRH during the period. o Out of 350 approved positions, a total of 265 positions were filled leaving a gap of 88 vacant positions. In addition, 3 positions were over-filled. \uf0b7 I reviewed the approved estimates under the CIL for the period ending 30th September 2023 and noted that the Kabale RRH budgeted to receive UGX. 2.592 bn and received UGX 0.735 bn representing 28.3% performance. \uf0b7 A review of the 2022/2023 Board of Survey report revealed that some of the assets recommended for disposal in 2021/2022 especially motor vehicles were still not yet disposed of and continue losing value and lying idle in the Hospital premises.", null, null], ["Kabale-Lake Bunyonyi and Kisoro- Mgahinga Road Improvement Project ADB Credit No. 210015004249 7 and Ug- Project Id P-Ug- D00-003", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 The project concept note and profile were prepared, and detailed feasibility studies were undertaken in line with the Project Development Committee Guidelines, 2026 \uf0b7 Out of the total expected cumulative disbursements of donor funds from African Development Bank (ADB) of USD 67,230,000, only USD 1,439,812.35 has been released leading undisbursed funds of USD 65,790,187.65. As a result of the un- disbursed funds Government has accumulated commitment fees amounting to USD. 665,100.94 on un-disbursed donor funds since date of project effectiveness."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 389, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal. \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties. \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal. \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "389", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 389, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 All the approved budget of UGX.35.47 Bn for the financial year 2022/2023 was received for spending. Similarly, all the available project funds of UGX.35.47 Bn were spent on compensation of project affected persons, representing an absorption level of 100%. \uf0b7 The contract for civil works for upgrading of the Kabale -Lake Bunyonyi and Kisoro \u2013 Mgahinga Roads was awarded to M/S Samcrete Egypt Engineers and Contractors at a contract sum of UGX.112,028,918,319 on 19th September 2023. However, as at 30/11/2023, the contractor had not been given a commencement order due to delays in obtaining an Advance payment guarantee.", null, null], ["Kabale University", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 The University had had outstanding receivables amounting to UGX.668.406Mn relating to delayed settlement of student fees.The University had outstanding domestic arrears relating to PAYE of UGX.1.637Bn and supplier invoices of UGX.141.939Mn. There is a risk of fines, penalties and litigations against the University. \uf0b7 I noted that out of the budgeted receipts from GoU of UGX.63.2Bn, only UGX.54.65Bn (86.5%) was received by the entity resulting in a shortfall of UGX.8.55Bn. \uf0b7 Out of the total warrants of UGX.54.65Bn received during the financial year, the entity utilized UGX.51.18Bn, resulting in un-utilized warrants of UGX.3.47Bn which represents an absorption level of 93.65%. \uf0b7 A total of 56 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls as compared to data captured by NIRA on the National Identity cards \uf0b7 I noted that out of 2,076 approved positions, a total of 506 (24%) positions were filled leaving a gap of 1,570 (76%) vacant positions \uf0b7 I noted that some students, both private and sponsored either by the Loans Scheme or Statehouse sat examinations of semester one without clearing fees of UGX.158.757Mn contrary to the fees payment policy."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 390, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal. \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties. \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal. \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "390 \nKampala Agro-industrialization Unqualified I noted that; Capital \nCity \nAuthority \nCommunity mobilization \n(KCCA) \nand mindset change \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 390, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- KCCA budgeted to collect NTR of UGX.99.751Bn during the financial year however, by the end of the year, UGX.104.917Bn had been collected, representing a 105% Development plan performance. \nimplementation", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 391, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- The Authority has not yet come up with regulations on outdoor advertising rates, and therefore, no collections were made during the year \nDigital transformation\n- The Authority had outstanding Property rates totalling to UGX.252,035,071,304, only UGX.52,357,070,009 were collected leaving UGX.199,678,001,295 Human capital \nrepresenting 79% performance. \ndevelopment\n- The entity had an approved budget of UGX.328.029Bn from the various", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 391, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nIntegrated transport \nprogrammes, out of which UGX.326.174Bn was warranted, resulting in a shortfall \ninfrastructure and \nof UGX.1.854Bn representing a 99% performance. \nservices", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 391, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX.326.174Bn availed to the entity during the year, UGX.321.444Bn was utilized, resulting in un-utilized warrants of UGX.4.732Bn Natural resources, \nrepresenting 98% utilization \nenvironment, climate\n- The budgets for all the 26 outputs assessed were not supported by individual change, land and water \nactivity costing and budgets.\n- Three (3) outputs with 21 activities worth UGX.36.764Bn were partially Public sector \nimplemented. Out of the 21 activities, the entity fully implemented 15 activities and transformation \nsix (6) activities were partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 391, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nTourism development \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 391, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Six (6) activities sampled with a total expenditure of UGX.13.793Bn revealed issues of delays and quality.\n- 96 SACCOs received funds worth UGX.9,600,000,000 in the last quarter of the year 2022/2023\n- 62 out of 97 PDM SACCOs had not utilized funds worth UGX.6,200,000,000\n- The KCCA Ward Development Committees (WDC) were not functional.\n- Out of 4,065 employees who were on the Authority's main payroll of March 2023, a total of 3,941 (97%) employees who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.\n- 124 (3%) staff on the Authority payroll for the month of March 2023 did not appear for the headcount.\n- 92 employees whose names were not on the Authority\u2019s March 2023 payroll appeared for the validation exercise.\n- Out of 860 contract staff on the short-term contract payroll obtained from Kampala Capital City Authority for March 2023, 839 (98%) contract staff appeared for the validation exercise and presented all the pre-requisite information.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 391, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "391", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 391, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount. \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise. \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries \uf0b7 UGX.10,598,343,886 was charged on wrong account codes. \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died. \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died. \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems. \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827. \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", null, null], ["Kampala Capital City Authority Centres for Disease Control and Prevention \u2013 Urban Health Project", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 There was a delay in drawing the funds. The Project\u2019s first draw down of funds of USD.564,540 was on 28th June 2022, approximately 299 days after notification. \uf0b7 Out of the total drawn-down funds of USD.995,992, Project management spent USD.443,896, resulting in an unspent balance of USD.552,096, representing an absorption level of 44%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 392, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "392", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 392, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["(GRANT No: 6 NU2GGH00235 8-01-01)", "", "", "\uf0b7 The Project management was only able to absorb USD.374,537.87 (67.8%) out of USD.552,095.87 obligated funds as at 30th September 2022. \uf0b7 The project did not have a customised finance and accounting manual to enable documentation of financial procedures for management of receipts and payments, stores, custody of assets, control of liabilities and general internal controls while managing the project funds. \uf0b7 There were significant delays averaging 286 days from preparation, review and approval of bank reconciliations. \uf0b7 Management delayed to effect payments to M/s BDO East Africa Advisory Services Ltd. \uf0b7 The program\u2019s activities were not captured in the approved KCCA policy statement for 2021/2022 and 2022/2023, implying that the activities and funds spent under the programme were not appropriated by Parliament. \uf0b7 During the year, the Project Management made statutory deductions from the emoluments of its employees amounting to UGX.282,122,270; however, the funds were not remitted to the respective Institutions by the year-end. \uf0b7 By the time of the audit (July 2023), M/s BDO East Africa Advisory Services Ltd had not submitted 13 out of 15 of the required reports to CDC and KCCA which is against the requirements of the GCC Clauses and the Consultancy terms of Reference."], ["Kampala Capital Roads Rehabilitation Project (KCRRP)", "Public Sector Transformation", "Unqualified", "I noted that; \uf0b7 The KCRRP project concept note and profile were prepared, and feasibility studies were undertaken per the Development Committee guidelines. \uf0b7 The project had not received GoU counterpart funding to the tune of USD.11Mn, thus affecting the compensation of Project Affected Persons. \uf0b7 The Project had not received GEF funding to a tune of USD.2Mn to facilitate solid waste management and skilling of women and youth as at the end of the financial year. \uf0b7 USD.160Mn had not been disbursed to the project from ADB and ADF, thus affecting the construction of civil works. \uf0b7 The progress of the civil works on Lots 1, 2, 3, 4 and 5 was at 15% against the planned 60%. In addition, the design review that should have been completed experienced delays, with package 2 design review still ongoing at approximately 50%. \uf0b7 The project had an approved budget of UGX.107.4 Bn for the financial year 2022/2023, out of which UGX.97.4 Bn was available for spending, resulting in a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 393, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount. \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise. \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries \uf0b7 UGX.10,598,343,886 was charged on wrong account codes. \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died. \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died. \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems. \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827. \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "393", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 393, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "shortfall of UGX.10Bn, representing 90.68%. Only UGX.97.249Bn was spent, resulting in an unspent balance of UGX.0.205Bn, representing an absorption level of 99.7%. \uf0b7 Lots 1,2,3, and 5 delayed to commence due to challenges in the acquisition of right of way, absence of approved design reviews and non-compliance to health, safety and environment safeguards. \uf0b7 The Project Oversight Committee was not fully constituted, and meetings were not held, thus affecting the oversight function of the project. \uf0b7 The project lacked critical staff in the implementation team, comprising an environmentalist and a project accountant, thus exerting heavy workload on the existing staff. \uf0b7 The project registered a total of 47 community grievances, out of which 25 remained unresolved by November 2023. \uf0b7 Third-party due diligence checks on the contractors and consultants were not undertaken by the evaluation committee. \uf0b7 Approval of contracts/agreements for Lots 1,2,3 and 5 delayed by an average of 88 days. \uf0b7 Four (4) out of the five (5) works contracts awarded to contractors and consultants exceeded the project completion period by an average of 218 days. \uf0b7 KCCA was yet to effect advance payment to a package 2 consultant and certified works (IPC 1) for Lot 2 contractor. Additionally, three (3) fee notes received from package 1 consultant were paid beyond 60 days after the due date. \uf0b7 The package 2 consulting supervisor had not mobilised an urban hydrologist to design drainage works, yet the project had commenced.", null, null], ["Kampala Institutional and Infrastructure Development Project Phase II (KIIDP II)", "Public Sector Transformation", "Unqualified", "I observed that; \uf0b7 The concept note, project profile and pre-feasibility study were prepared in line with the Development Committee guidelines. \uf0b7 The project should have exited the Public Investment Plan by 30th June 2022. However, this was not done. \uf0b7 The total cumulative project disbursements from the donors were less than expected by USD.17.1 Million as per the project financing agreement, thus affecting the implementation of activities. \uf0b7 The total cumulative project disbursements from GoU were more than expected by USD.4 Million due to the increase in the number of PAPs to be compensated."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 394, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount. \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise. \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries \uf0b7 UGX.10,598,343,886 was charged on wrong account codes. \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died. \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died. \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems. \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827. \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "394", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 394, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Cumulatively, 21 activities worth UGX.491,710,886,946 had been fully achieved, while targets for the remaining two (2) activities (Nakamiro and Lubigi drainages) worth UGX.77,023,013,507 were yet to be achieved. \uf0b7 The project had an approved budget of UGX.69.5Bn for the financial year 2022/2023, out of which UGX.63.4Bn was available for spending, resulting in a shortfall of UGX.6.1Bn representing 91% performance. Only UGX.59.9Bn was absorbed. \uf0b7 Sustainability of project investments is still a challenge due to the inadequate funding from URF. \uf0b7 The project had outstanding commitments to the tune of UGX.9,991,002,348 at the year-end. \uf0b7 The project had outstanding receivables to the tune of UGX.5,719,954,605 at the year-end which was due from GoU as a refund of payment made to Lot 1 contractor for traffic signals declared by the Bank as ineligible expenditure. \uf0b7 The project had unfunded obligations totaling to UGX.22.7Bn for works and services rendered during the project life at the time of closure. \uf0b7 A number of title transfers and mutations are still incomplete, and ownership has not been transferred to KCCA despite the fact that the project closed. \uf0b7 There are outstanding payments to PAPs amounting to UGX.3,242,757,828 due to pending court cases and incomplete documentation, among others. \uf0b7 Twenty-nine (29) reported incidences and grievances had not yet been resolved, yet the project has closed.", null, null], ["Kampala-Jinja Expressway (KJE) Project", "Integrated Transport Infrastructure & Services", "Unqualified", "I noted that; \uf0b7 Out of the total expected cumulative disbursements of donor funds of USD 229,470,000, only USD 343,983 has been released leading undisbursed funds of USD 229,126,016 As a result of the un-disbursed funds (USD 229,126,016.5), Government has accumulated commitment fees amounting to USD. 1,145,630. \uf0b7 As at 30th June, 2023, the GoU had cumulatively contributed UGX.484,106,985,663 and out of which UGX.476,136,750,913 was directly utilized for compensation of 4,336 Project Affected Persons. \uf0b7 Establishment of a Project Implementation Unit worth UGX.1,259,639,052 was not constituted, 11,722 PAPs were not compensated, and the civil works did not commence due to delays in procuring a contractor. \uf0b7 There was delayed commencement of Project works as the procurement which was initiated in May 2018 had not been concluded at the time of the audit in November 2023."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 395, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount. \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise. \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries \uf0b7 UGX.10,598,343,886 was charged on wrong account codes. \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died. \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died. \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems. \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827. \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "395", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 395, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Kampala Metropolitan Transmission System Improvement Project", "Energy Development", "Unqualified", "I noted that; \uf0b7 The project operated without the concept note and project profile contrary to the development committee guidelines. \uf0b7 Cumulative disbursements of project funds as at 30th June 2023 were JPY 658.5Bn (5%) by the donor, while GOU counterpart disbursements were UGX. 9.96Bn 37%, out of the expected disbursements of JPY 12.93Bn and UGX.27.13Bn respectively. \uf0b7 Out of the approved budget of USD.2,172,692 for the financial year 2022/2023, only USD. 1,547,332 was received, representing 71% performance. The project absorbed 33% of the funds available for spending during the year. \uf0b7 The total number of PAPs for the period under review was 141 out of which 128 PAPs (91%) had been compensated by 30th June 2023."], ["Kampala Water Lake Victoria and Sanitation (KW-LV WATSAN I) Project Implemented by National Water and Sewerage Corporation", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 No significant issue reported"], ["Kampala Water Lake Victoria and Sanitation (KW-LV WATSAN II) Project Implemented by National Water and Sewerage Corporation", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 There were variations in quantities of more than 25% of the project expenses that would lead to loss of funds."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 396, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount. \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise. \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries \uf0b7 UGX.10,598,343,886 was charged on wrong account codes. \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died. \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died. \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems. \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827. \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "396", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 396, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Kawempe National Referral Hospital (KNRH)", "Human capital development", "Unqualified", "I observed that; \uf0b7 Out of UGX.21.5Bn that was availed to the Kawempe National Referral Hospital, only UGX.18.113Bn was warranted utilized representing 85% performance. The UGX.3.4Bn that was not utilised was meant for wages for staff that were not recruited on time. \uf0b7 Out of the 328 employees on the February 2023 payroll, 327 (99.6%) showed up for the physical headcount and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment. \uf0b7 A total of 65 individuals on the payroll had inconsistencies in their names and dates of birth from those captured in their National IDs. \uf0b7 The Hospital had outstanding salary arrears for 29 employees worth UGX.171,749,787 for the period under review. \uf0b7 Out of 934 approved positions, a total of 327 positions were filled leaving a gap of 607 vacant positions as per the establishment thus impacting on service delivery \uf0b7 Some key medical equipment was idle due to non-repair and lack of trained personnel arising out of lack of a budget. \uf0b7 NMS did not deliver drugs and medical supplies worth UGX.610,195,751 despite having been ordered and paid for. \uf0b7 The Hospital lacks sufficient storage space of medicines and health supplies. This has resulted in some medicines and supplies to be stored in containers and corridors when the stores are full."], ["Kayunga Referral Hospital", "Human capital development", "Unqualified", "\uf0b7 During the financial year 2022/2023, Kayunga Regional Referral Hospital had an approved budget of UGX. 11.761 bn out of which UGX. 11.161 bn was warranted. \uf0b7 Out of the total warrants of UGX. 11.16Bn availed during the year, UGX.10.14 Bn was utilized by the hospital resulting in un-utilized warrants of UGX.1.02 Bn representing utilization of 90.9%. \uf0b7 The Hospital had an approved budget of UGX.11.76 Bn from the various programs out of which UGX.11.16 Bn was warranted resulting in a shortfall of UGX.0.6Bn representing 94.9% performance. \uf0b7 Assessment of the implementation of Six (6) outputs with twenty-five (25) activities worth UGX. 5.7Bn indicated that; o Three (3) outputs with three (3) activities and expenditure worth UGX.1.3Bn were fully implemented. o Three (3) outputs with twenty-two (22) activities worth UGX.4.4Bn were partially implemented. Out of the twenty-two (22) activities, the entity fully"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 397, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount. \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise. \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries \uf0b7 UGX.10,598,343,886 was charged on wrong account codes. \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died. \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died. \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems. \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827. \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "397", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 397, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "implemented nine (9) activities; twelve (12) activities were partially implemented, while one (1) activity remained unimplemented. \uf0b7 Audit of the payroll of the hospital revealed the following; o Out of the total warrants meant to cater for wage, UGX. 3.704 bn was utilized by Kayunga Regional Referral Hospital resulting in un-utilized wage warrants of UGX. 0.19 bn representing utilization of 99%. o Kayunga RRH had 135 employees on the IPPS payroll of which 132 (98%) were fully verified and 03 (2%) did not show up during the payroll verification exercise. o A total of 17 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs during the payroll verification exercise. o Employee records captured on wrong scale/notches lead to an over computation of UGX. 0.122 bn for 23 employees and under computation of UGX. 0.004 bn for 5 employees. o A total of 04 employees were not paid salary amounting to UGX 0.057 bn in the period under review leading to arrears. o Under-remittance of UGX.0.017 bn of statutory deductions were made by the Kayunga RRH during the period. o Under-remittance of UGX 0.002 bn of non-statutory deductions were made by the Kayunga RRH during the period. o Out of 345 approved positions, a total of 122 positions were filled leaving a gap of 223 vacant positions. In addition, 04 positions of Clinical department were filled in excess of the approved structure. \uf0b7 I noted that National Medical Stores committed to supply essential medicines budgeted at UGX.1.034 bn in the year under review below the required UGX.3.65Bn. This caused an under delivery of UGX.2.618 bn worth of medicines that could have met the needs of the Hospital.", null, null], ["Kigumba \u2013 Masindi \u2013 Hoima \u2013 Kabwoya \u2013 Road Project ADF Loan No. 210015002879 6 \u2013 Project ID No. P- UG \u2013", "Integrated Transport Infrastructure & Services", "Unqualified", "I observed that; \uf0b7 I assessed whether the project implementation followed the Government project initiation procedures and noted that there was failure to; prepare a project concept note, prepare project profile for the project and undertake feasibility studies. \uf0b7 While some project components were completed and even handed over to UNRA, other project activities like the construction of the Kigumba market had not even commenced despite the proposed project closure date being June 2024."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 398, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount. \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise. \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries \uf0b7 UGX.10,598,343,886 was charged on wrong account codes. \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died. \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died. \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems. \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827. \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "398", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 398, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["DB0\u2013 021 (RSSP-4)", "", "", "\uf0b7 Out of the total expected cumulative disbursements of donor funds from African Development Bank of UAC 72,940,000, only UAC 66,588,163. had been released leading to undisbursed funds of UAC 6,351,836. \uf0b7 Cumulative disbursements of UGX.30,032,421,299. were received from The United Kingdom Department for International Development (DFID) leading to 100% performance. \uf0b7 The Government of Uganda had cumulatively contributed UGX.141,250,471,453 as counterpart funding. \uf0b7 Out of the total available funds of UGX.68,593,170,879 for the year under audit, UGX.68,243,863,359 was spent resulting in unspent balance of UGX.349,307,520."], ["Kampala Institutional and Infrastructure Development Project Phase II (KIIDP-2)", "Public Sector Transformation", "Unqualified", "\uf0b7 The concept note, project profile and pre-feasibility study were prepared in line with the Development Committee guidelines. \uf0b7 The project should have exited the Public Investment Plan by 30th June 2022. However, this was not done. \uf0b7 The total cumulative project disbursements from the donors were less than expected by USD.17.1 Million as per the project financing agreement, thus affecting the implementation of activities. \uf0b7 The total cumulative project disbursements from GoU were more than expected by USD.4 Million due to the increase in the number of PAPs to be compensated. \uf0b7 Cumulatively, 21 activities worth UGX.491,710,886,946 had been fully achieved, while targets for the remaining two (2) activities (Nakamiro and Lubigi drainages) worth UGX.77,023,013,507 were yet to be achieved. \uf0b7 The project had an approved budget of UGX.69.5Bn for the financial year 2022/2023, out of which UGX.63.4Bn was available for spending, resulting in a shortfall of UGX.6.1Bn representing 91% performance. Only UGX.59.9Bn was absorbed. \uf0b7 Sustainability of project investments is still a challenge due to the inadequate funding from URF. \uf0b7 The project had outstanding commitments to the tune of UGX.9,991,002,348 at the year-end. \uf0b7 The project had outstanding receivables to the tune of UGX.2,685,758,211 at the year-end. \uf0b7 The project had unfunded obligations totaling to UGX.22.7Bn for works and services rendered during the project life at the time of closure. \uf0b7 A number of title transfers and mutations are still incomplete, and ownership has not been transferred to KCCA despite the fact that the project closed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 399, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount. \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise. \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries \uf0b7 UGX.10,598,343,886 was charged on wrong account codes. \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died. \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died. \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems. \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827. \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "399", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 399, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 There are outstanding payments to PAPs amounting to UGX.3,242,757,828 due to pending court cases and incomplete documentation, among others. \uf0b7 Twenty-nine (29) reported incidences and grievances had not yet been resolved, yet the project has closed.", null, null], ["Kilembe Mines Limited", "Mineral Development", "Unqualified", "I observed that; \uf0b7 The entity budgeted to receive UGX. 6.294Bn, only UGX.1.824Bn (29%) was collected and spent, resulting into a shortfall of UGX. 4.47Bn. The shortfall affected the implementation of; Supply of materials for Mubuku power station, Flume line and Transmission Line maintenance, Mine care & Maintenance and Timber yard and Supply of materials for & tools for Foundry and Machine shop. \uf0b7 Key activities worth UGX. 23,901,353,150 including; Restoration costs and flood mitigation, Mining Rent and License fees , that were included in the Company\u2019s priorities were not approved for funding. \uf0b7 Out of five (5) strategic objectives with sixty-three (63) planned activities, fifty-two (52) activities were fully implemented, five (5) were partially implemented, while six (6) activities were not implemented at all. \uf0b7 All the of 114 employees on KML\u2019s April 2023 salary payroll appeared for the validation, out of which 113 presented all the pre-requisite documents and were fully verified., while One (1) employee was partially validated due to lack of a National ID. \uf0b7 There was under-remittance of UGX. 463,772,289 of statutory deductions (NSSF and URA) during the period 2019-2023, which was attributed to insufficient funding. Similarly, there was under deduction of taxes of UGX.67,104,000 on retainer fees paid to Board members due to deducting WHT at 6% instead of PAYE at 30%. \uf0b7 The company does not have valuation for its investment in KCCL, valuation of its biological assets (eucalyptus trees). Furthermore, there were assets damaged by the flooding of river Nyamwamba, but these have not been impaired. This was attributed to lack of funds to value the company\u2019s assets. \uf0b7 There were deficiencies in the company\u2019s Corporate Governance including; Lack of a succession plan, skills and expertise gaps in the Board composition, non- evaluation of the Board performance. The Company\u2019s board charter also lacked a structured framework for nominating and appointment of the Board and Terms of reference for board committees. \uf0b7 Mubuku I Hydro-Power was under performing and only generated 1.8MW from Unit 1 while Units 2, 3 & 4 were out of service. The underperformance has resulted into"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 400, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount. \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise. \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries \uf0b7 UGX.10,598,343,886 was charged on wrong account codes. \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died. \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died. \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems. \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827. \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "400", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 400, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "loss of revenue needed to undertake the care and maintenance activities of the mines as well as financing of other Company operations", null, null], ["Kira Motors", "Manufacturing", "Unqualified", "I observed that; \uf0b7 Funds worth UGX. 12,960,000,000 were not availed to the entity during the year which affected the implementation of two activities; Localization of the Kayoola coach seat and paving of an 800 by 29 meters portion of principal access road and construction of the watchtower. \uf0b7 Funds worth UGX. 51,196,720,240 remained unutilized and were still held in the entity\u2019s bank account in Bank of Uganda as at 30th June 2023. \uf0b7 Three (3) outputs with 12 activities worth UGX. 121,260,924,791 were partially implemented. Out of the 12 activities, the entity fully implemented four (4) activities; five (5) activities were partially implemented, while three (03) activities remained unimplemented. \uf0b7 A total of nineteen (19) employees on the Main payroll had inconsistencies in their dates of birth captured in the main payrolls and data captured by NIRA on the National Identity cards. \uf0b7 For the FYR 2019/20 up to 2022/23, KMC had unspent wage balances amounting to UGX. 783,986,851. \uf0b7 KMC had an out dated staff establishment in comparison to the entity\u2019s current needs. \uf0b7 The Corporation had not yet enrolled on either the IPPS/HCM government payroll management systems. \uf0b7 At the time of writing the payroll report in September 2023, the Corporation\u2019s wage budget provided in the budget for 2023/2024 was not yet approved by the Board."], ["Kiruddu National Referral Hospital", "Human capital development", "Unqualified", "I noted that; \uf0b7 Out of the total receipts for the financial year of UGX.27.393Bn, only UGX.26.112Bn was spent by the entity resulting in an unspent balance of UGX.1.28Bn representing an absorption level of 95%. As a result, I assessed the implementation of eight (8) outputs that had been fully quantified with a total of forty four (44) activities and noted that four (4) outputs with twenty one (21) activities were fully implemented while four (4) outputs with twenty three (23) activities was partially implemented. \uf0b7 Management of the Government salary payroll and noted that out of the 300 employees, 295 were fully verified, while five (5) employees did not appear for"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 401, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount. \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise. \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries \uf0b7 UGX.10,598,343,886 was charged on wrong account codes. \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died. \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died. \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems. \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827. \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "401", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 401, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "validation of which three (3) had been transferred and two (2) had absconded from duty. \uf0b7 Two (2) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. \uf0b7 A total of 27 individuals on the Main payroll had lower dates of birth while 20 individuals had higher dates of birth and 3 individuals had correct dates of Birth though dates of birth on their National IDs had errors. \uf0b7 The budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.31.1Bn budgeted and approved wage funds only UGX.29Bn was spent giving rise to unspent balances amounting to UGX.2.06Bn. \uf0b7 There was an over remittance of UGX.336.34m to URA and under-remittance of UGX.77.06m in respect to statutory deductions for NSSF. \uf0b7 Out of the 831 approved positions in the Hospital, a total of 295 positions were filled leaving a gap of 536 vacant positions. \uf0b7 The Hospital had receivables of UGX.544.44m of which UGX.214.05m had been outstanding for more than one financial year. \uf0b7 There was failure to conduct monthly physical stock count; inadequate storage of expired drugs; discrepancies between orders and deliveries of drugs, descrepancies between medicines received and medicines recorded and drug stock-outs in management of essential medicines and supplies by the Hospital. \uf0b7 There were inadequacies in management of medical equipment as some equipment like oxygen plant,vertical autoclave, bronchoscopy machine and fluoroscopy machine were not in use and a ventilator had never been servicedin addition to lack of medical equipment maintenance plans. \uf0b7 There was lack of a waivers policy; inadequecies in the management of the dialysis service like non-maintainance of records and undercollection of revenue.", null, null], ["Kyambogo University", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the outstanding payables of UGX.19,952,686,972, UGX.2,674,549,480 relating to uncleared part time teaching allowances and UGX11,806,570,537 relating to uncleared domestic arrears accrued in the financial years prior to 2022/2023. \uf0b7 Out of the budgeted NTR of UGX.77.1Bn, only UGX 50.6Bn was collected representing a 66% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 402, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount. \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise. \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries \uf0b7 UGX.10,598,343,886 was charged on wrong account codes. \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died. \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died. \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems. \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827. \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "402", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 402, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 The entity had an approved budget of UGX.138.66Bn out of which UGX.138.63Bn was warranted representing a 100% performance. \uf0b7 Out of the total warrants of UGX.138.66Bn availed to the entity during the year, UGX.138.06Bn was utilized resulting in un-utilized warrants of UGX0.6Bn representing 99.9% utilization. \uf0b7 A total of 464 employees on the main payroll and a total of 31 employees on the Short term /temporary payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA. \uf0b7 The entity maintains separate payrolls for permanent/mainstream staff and for the short-term temporary staff. \uf0b7 One (1) employee on the payroll of the University was also on another payroll for the Uganda Police Force \uf0b7 Out of 2,598 approved positions, a total of 913 positions were filled leaving a gap of 1,685 vacant positions \uf0b7 In the period under review 63 academic programs remained un reviewed by NCHE \uf0b7 Students of Civil and Build Engineering were getting less practical hours as per standard and during semester 1, of 2022/2023.", null], ["Law Development Centre(LDC)", "Administration of Justice. Governance and Security", "Unqualified", "\uf0b7 Out of the total receipts for the financial year 2022/2023 of UGX.29.651Bn, only UGX.29.648Bn was spent by the entity, resulting in an unspent balance of UGX.0.003Bn representing an absorption level of 99.9%%. \uf0b7 Out of the five (5) quantified outputs worth UGX.15.126Bn assessed, four (4) outputs worth UGX.8.102Bn were partially implemented. \uf0b7 There were delays in the construction of the multi-storeyed administration building and modification of the LDC printer building to accommodate a printery and store units. I also noted delays in the installation of the digital-offset printing machine. \uf0b7 44% of the students passed without having to sit supplementary exams, 38% passed after sitting supplementary exams, and 18% failed the bar course. I further noted that Kampala Campus\u2019 performance was the lowest among the three campuses at 38%, with Lira having the highest pass rate at 62%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 403, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount. \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise. \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries \uf0b7 UGX.10,598,343,886 was charged on wrong account codes. \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died. \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died. \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems. \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827. \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "403", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 403, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Law Development Centre had 143 employees on the December 2022 payroll, out of whom 134 (94%) were fully verified, and nine (9) (6%) were not verified. The unverified employees did not show up for the validation exercise. I also noted variances between the approved establishment and the filled positions, with eight (8) employees occupying unapproved positions. \uf0b7 Domestic arrears decreased by 28% from UGX.3.89Bn in the previous year to UGX.2.81Bn as at 30th June 2023.", null, null], ["Life and Aging with HIV in Rural Uganda (Aging) Project of Mbarara University of Science and Technology (MUST)", "Human Capital Development", "Unqualified", "\u2022 There were no reportable issues."], ["Lira-Gulu- Agago Transmission Line Project", "Energy Development", "Unqualified", "\uf0b7 The project operated without the concept note and project profile contrary to the development committee guidelines. \uf0b7 Cumulative disbursements of project funds as at 30th June 2023 by the donor were EURO 10.26M (26%) out of the expected EURO 40M, while GOU counterpart disbursements are at 89.1% (UGX 25.48Bn out of UGX 28.6Bn). \uf0b7 The project had an approved budget of USD 11,677,184 for the financial year 2022/2023, out of which USD 7,442,563 was received representing a performance of 63.7%. \uf0b7 The progress of the transmission line construction (Lot B) was 92% as at year end, compared to the expected progress of 100%. Foundation construction, tower erection and stringing works are still pending. \uf0b7 Out of the 473 PAPs for the project, 463 (98%) have been paid, while 10 PAPs remained unpaid, out of which 4 are in dispute. \uf0b7 Out of the 20 resettlement houses which were expected to be constructed by 27th August 2022, only 8 (40%) had been constructed as at 30th June 2023, representing a delay of 10 Months."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 404, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount. \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise. \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries \uf0b7 UGX.10,598,343,886 was charged on wrong account codes. \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died. \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died. \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems. \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827. \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "404 \nLira Hospital Human capital development \nUnqualified I noted that; \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 404, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Warrants funds of UGX.18.088Bn (99.4%) out of approved budget of UGX.18.204Bn resulting in a shortfall of UGX.0.117Bn that affected implementation of planned activities\n- Utilization of warrants worth UGX. 17.366Bn (99.5%) out of available warrants of UGX.18.088Bn, leading to underutilization of UGX.0.721Bn that affected implementation of planned activities\n- Three (3) outputs with twenty-three (23) activities and expenditure worth UGX. 0.490Bn were fully implemented.\n- Two (2) outputs with eighteen (18) activities worth UGX.5.132Bn were partially implemented. Out of the eighteen (18) activities, the entity fully implemented sixteen (16) activities; two (2) activities were under funded, therefore were partially implemented.\n- Lira RRH had 329 employees on the IPPS payroll of which 322 (97.9%) were fully verified while Seven (07) (2.1%) did not show up.\n- A total of 63 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs which were vital information required for the identification individuals.\n- 61 employee records were captured on wrong scale/notches leading to an over computation of UGX. 155,620,463 and under computation of UGX. 188,039,565.\n- Over\u2013remittance of UGX 98,821,216 and under-remittance of UGX 374,025,481 of statutory deductions were made by the Lira RRH during the period.\n- Over\u2013remittance of UGX 36,706,907 and under-remittance of UGX 49,428,171of non-statutory deductions were made by the Lira RRH during the period.\n- Out of 415 approved positions, a total of 330 (80%) positions were filled leaving a gap of 85 (20%) vacant positions.\n- The Hospital had expired essential drugs at the Hospital stores as at end of financial year.\n- The Hospital was affected by instances of stock of essential medicines ranging from 4 days up to 69 days which affected service delivery.\n- The hospital stores space was inadequate to sufficiently accommodate delivery and storage of medicines and medical supplies.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 405, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "405", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 405, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Lira University", "Human capital development", "Unqualified", "I noted that; \uf0b7 The entity had an approved budget of UGX.30.815BN from the various programmes out of which UGX.30.776BN was warranted resulting in a shortfall of UGX.0.03BN representing a 99.9% performance. \uf0b7 Out of the budgeted Non Tax Revenue (NTR) of UGX 4.94Bn, only UGX 4.022Bn was collected representing 81.4% performance. \uf0b7 Out of the total warrants of UGX.30.78BN availed to the entity during the year, UGX.27.08BN was utilized resulting in un-utilized warrants of UGX. 3.71BN representing 87.98% utilization. \uf0b7 The budgets for all five (5) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 Four (4) outputs with nineteen (19) activities and expenditure worth UGX3.8 BN were fully implemented, One (01) output with four (4) activities worth UGX 0.61Bn were partially implemented. \uf0b7 Out of 245 employees on Lira University\u2019s February 2023 salary payroll, a total of 239 (97.6%) were fully verified while 06 (2.4%) did not show up. \uf0b7 A total of 34 employees on the main payroll had inconsistencies in their dates of birth and gender captured in the main payrolls and data captured by NIRA on the National Identity cards. \uf0b7 Out of the UGX 76.111 Bn budgeted and approved wage funds for the four financial years, only UGX 69.566Bn was spent giving rise to unspent balances amounting to UGX 6.545Bn. \uf0b7 Out of 991 approved positions, only 265 positions were filled leaving a gap of 726 vacant positions. \uf0b7 The contract signed with M/s BMK (U) Ltd for the construction of main Administration Block at a contract sum of UGX. 16,664,107,531 had expired and was renewed on 14th, September 2022 for a period of 2 years ending on 13th, September 2023. However, at the time audit (November, 2023), the construction had stalled."], ["Local Economic Growth Support Project (UG- 1024\\) (LEGS)", "Public Sector Transformation", "Unqualified", "I noted that; \uf0b7 There were outstanding advances to Micro Finance Support Centre (MSC) in respect of ineligible payments totaling to UGX.1,011,480,000 (USD.284,998) that had not been refunded to the project bank account as of 30th June 2023. \uf0b7 Out of the planned expenditure of UGX.62,539,810,803, only UGX.18,787,370,199 was spent, resulting in an absorption level of 30%. There is a risk that some key"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 406, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "406", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 406, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "project activities may not get implemented by the end of the extended implementation date of 1st August 2024, ultimately impacting the achievement of the project objectives.", null, null], ["Local Government Finance Commission (LGFC)", "Development plan implementation Public sector transformation", "Unqualified", "I noted that; \uf0b7 The Commission did not have a budget provision for NTR but collected UGX. 1,701,000. \uf0b7 There was a shortfall in releases from GOU amounting to UGX.0.007Bn representing 1% of the budget. \uf0b7 The Commission failed to spend UGX.0.002Bn, representing an absorption level of 99.9%. As a result, five (5) outputs with 23 activities worth UGX.2.788Bn were partially implemented, no output was fully implemented or not implemented at all. \uf0b7 Budgets for all five (5) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 Local Revenue Enhancement Coordinating Committee\u2019s recommendations were not implemented. \uf0b7 Revenue performance against the budget for Local Governments on IRAS had increased from 50% to 72% in the four years under review. \uf0b7 By the time of writing this report, 124 sites had been rolled onto the IRAS with minimal delays. \uf0b7 Only 52 out of 124 sites where IRAS was installed were trained in the use and application of the system. \uf0b7 Out of the 124 sites that had been enrolled on IRAS, 11 had fully embraced the system, 107 were partially utilizing the system, and six (6) sites were not using the system despite the initial training provided to staff. \uf0b7 Out of a sample of nine (9) sites and none of them had an approved IT staff structure or IT personnel to handle IT-related matters. \uf0b7 All sites inspected had challenges reconciling trading license revenue since the IRAS system does not recognize the outstanding balance in case of partial payment by a taxpayer. \uf0b7 The users had not been availed with sufficient gadgets such as; phones, laptops, printers, and point-of-sale machines, among others, which are useful in operating the revenue system. \uf0b7 There was no integration between IRAS and IFMS to facilitate a smooth operation of the entities using the system."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 407, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Lira University", "Human capital development", "Unqualified", "I noted that; \uf0b7 The entity had an approved budget of UGX.30.815BN from the various programmes out of which UGX.30.776BN was warranted resulting in a shortfall of UGX.0.03BN representing a 99.9% performance. \uf0b7 Out of the budgeted Non Tax Revenue (NTR) of UGX 4.94Bn, only UGX 4.022Bn was collected representing 81.4% performance. \uf0b7 Out of the total warrants of UGX.30.78BN availed to the entity during the year, UGX.27.08BN was utilized resulting in un-utilized warrants of UGX. 3.71BN representing 87.98% utilization. \uf0b7 The budgets for all five (5) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 Four (4) outputs with nineteen (19) activities and expenditure worth UGX3.8 BN were fully implemented, One (01) output with four (4) activities worth UGX 0.61Bn were partially implemented. \uf0b7 Out of 245 employees on Lira University\u2019s February 2023 salary payroll, a total of 239 (97.6%) were fully verified while 06 (2.4%) did not show up. \uf0b7 A total of 34 employees on the main payroll had inconsistencies in their dates of birth and gender captured in the main payrolls and data captured by NIRA on the National Identity cards. \uf0b7 Out of the UGX 76.111 Bn budgeted and approved wage funds for the four financial years, only UGX 69.566Bn was spent giving rise to unspent balances amounting to UGX 6.545Bn. \uf0b7 Out of 991 approved positions, only 265 positions were filled leaving a gap of 726 vacant positions. \uf0b7 The contract signed with M/s BMK (U) Ltd for the construction of main Administration Block at a contract sum of UGX. 16,664,107,531 had expired and was renewed on 14th, September 2022 for a period of 2 years ending on 13th, September 2023. However, at the time audit (November, 2023), the construction had stalled."], "type": "table"}}, {"content": "407", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 407, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The IRAS system server was located at the Commission premises on the 10th Floor, Workers House, and there was no off-site server or backup in case of data loss through fire and manipulation by third parties. \uf0b7 All the 37 (100%) employees of the Commission who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. \uf0b7 Two (2) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents and were captured as new records \uf0b7 25 employees on the main payroll had inconsistencies in their names and dates of birth captured on the Commission payroll and what is on the National IDs. \uf0b7 Out of the UGX. 6,974,000,000 approved wage funds for the four financial years under review, only UGX. 6,944,934,222 was spent, giving rise to unspent balances amounting to UGX. 29,065,778 \uf0b7 The entity paid its employees amounts that varied from the appointment letters, leading to overpayment of salaries by UGX. 8,701,318 to eight (8) employees. \uf0b7 Out of 66 approved positions, 39 positions were filled, leaving a gap of 27 vacant positions. \uf0b7 The Commission is not enrolled on the IPPS/HCM. \uf0b7 The recommendations on funding of physical planning and land management in Local Governments had not been implemented.", null, null], ["Makerere Institute of Social Research Carnegie Corporation Grant Number G-20-57625", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Makerere Institute of Social Research Andrew W. Mellon Foundation Grant No. (1808-06062)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 408, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Lira University", "Human capital development", "Unqualified", "I noted that; \uf0b7 The entity had an approved budget of UGX.30.815BN from the various programmes out of which UGX.30.776BN was warranted resulting in a shortfall of UGX.0.03BN representing a 99.9% performance. \uf0b7 Out of the budgeted Non Tax Revenue (NTR) of UGX 4.94Bn, only UGX 4.022Bn was collected representing 81.4% performance. \uf0b7 Out of the total warrants of UGX.30.78BN availed to the entity during the year, UGX.27.08BN was utilized resulting in un-utilized warrants of UGX. 3.71BN representing 87.98% utilization. \uf0b7 The budgets for all five (5) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 Four (4) outputs with nineteen (19) activities and expenditure worth UGX3.8 BN were fully implemented, One (01) output with four (4) activities worth UGX 0.61Bn were partially implemented. \uf0b7 Out of 245 employees on Lira University\u2019s February 2023 salary payroll, a total of 239 (97.6%) were fully verified while 06 (2.4%) did not show up. \uf0b7 A total of 34 employees on the main payroll had inconsistencies in their dates of birth and gender captured in the main payrolls and data captured by NIRA on the National Identity cards. \uf0b7 Out of the UGX 76.111 Bn budgeted and approved wage funds for the four financial years, only UGX 69.566Bn was spent giving rise to unspent balances amounting to UGX 6.545Bn. \uf0b7 Out of 991 approved positions, only 265 positions were filled leaving a gap of 726 vacant positions. \uf0b7 The contract signed with M/s BMK (U) Ltd for the construction of main Administration Block at a contract sum of UGX. 16,664,107,531 had expired and was renewed on 14th, September 2022 for a period of 2 years ending on 13th, September 2023. However, at the time audit (November, 2023), the construction had stalled."], "type": "table"}}, {"content": "408 \nMakerere Human Capital Unqualified I noted that; University \nDevelopment", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 408, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.377.3Bn from the various programmes out of which UGX.368.9Bn was warranted resulting in a shortfall of UGX.8.44Bn representing a 97.8% performance.\n- Out of the budgeted Non-Tax Revenue of (NTR) of UGX 110.5 for the year, only UGX 106.2Bn was collected representing a 96.1% performance.\n- Out of the total warrants of UGX.368.909 Bn availed to the entity during the year, UGX.366.393 Bn was utilized resulting in un-utilized warrants of UGX.2.516Bn representing 99.34% utilization.\n- Out of six (6) outputs that had been fully quantified with a total of thirty-six (36) activities worth UGX. 47.98Bn; three (3) outputs with (13) activities and expenditure worth UGX 30.80Bn were fully implemented and three (3) outputs with twenty-three (23) activities worth UGX 17.18Bn were partially implemented.\n- Out of 2958 employees on Makerere University February 2023 salary payroll, a total of 2,842 (96%) were fully verified while 114 (4%) did not show up. A total of 2,842 (96%) individuals whose names were not on the payroll appeared for the validation exercise with all requisite documents.\n- A total of 2 (0.1%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified.\n- A total of 114 (3.9%) employees on the payroll did not appear for the validation.\n- A total of 10 individuals whose names were not on the payroll appeared for the validation exercise with all requisite documents and were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status.\n- Out of 69 short-term/temporary employees on Makerere University February 2023 salary payroll, a total of 66, (95%) were fully verified, none was partially verified or not verified, while 3 (5%) did not show up.\n- A total of 614 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA.\n- Out of the UGX. 978.849Bn budgeted and approved wage funds for the four financial years, only UGX. 917.305Bn was spent giving rise to unspent balances amounting to UGX 61.543.\n- Out of 5,835 approved positions, a total of 3,141 (54%) positions were filled leaving a gap of 2,694 vacant positions.\n- Out of the approved structure of 655 staff only 60(9.2%) positions were filled leaving 595 positions not filled representing 90.8 % of the establishment.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 409, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "409", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 409, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", null, null], ["Makerere University Africa Centre of Excellence in Materials Product Development and Nano Technology Project (MAPRONANO)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 All the fifteen (15) Disbursement Linked Indicators (DLIs) worth USD 6,000,000 and noted that targets for twelve (12) DLIs worth USD 4,600,000 had been fully achieved, while two (2) DLIs worth USD 865,000 were partially achieved and one (1) DLI worth USD 100,000 was not achieved at all. \uf0b7 The project had an approved budget of USD 1,472,842 for the financial year 2022/2023 out of which US$ 476,208 was received in the current period while US$ 427,842 was received in the previous year relating to MAPRONANO ACE funds, resulting in a shortfall of US$ 568,791.90. \uf0b7 For the 6 years of the project, 12 actions worth US$ 4,600,000 were fully implemented while 3 actions worth US$ 1,400,000 were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 410, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", null, null], ["Makerere University Africa Centre of Excellence in Materials Product Development and Nano Technology Project (MAPRONANO)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 All the fifteen (15) Disbursement Linked Indicators (DLIs) worth USD 6,000,000 and noted that targets for twelve (12) DLIs worth USD 4,600,000 had been fully achieved, while two (2) DLIs worth USD 865,000 were partially achieved and one (1) DLI worth USD 100,000 was not achieved at all. \uf0b7 The project had an approved budget of USD 1,472,842 for the financial year 2022/2023 out of which US$ 476,208 was received in the current period while US$ 427,842 was received in the previous year relating to MAPRONANO ACE funds, resulting in a shortfall of US$ 568,791.90. \uf0b7 For the 6 years of the project, 12 actions worth US$ 4,600,000 were fully implemented while 3 actions worth US$ 1,400,000 were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 410, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "410", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 410, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Saliva project activities with a total funding of UGX 1,030,000,000 had only 94% of the project activities carried out as at 30th June 2023. \uf0b7 Nano-Adjuvant project activities with total funding of UGX 1,485,000,000 had only 56% of the project activities carried out contrary to the project agreement and implementation plan. \uf0b7 Medical plastic project activities with a total funding of UGX 1,599,853,134 for the year had only 48% of the project activities carried out contrary to the project agreement.", null, null], ["Makerere University Business School (MUBS)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 The School was supposed to receive UGX 115,004,588,185 (including a supplementary funding of UGX 7.6Bn) out of which UGX 110,349,040,796 was warranted, resulting in a shortfall of UGX 4,655,547,389. The shortfall represents 4.05% of the approved budget. \uf0b7 Out of the total receipts for the financial year of UGX 110,349,040,796, only UGX 110,345,403,598 was spent by the school resulting in an unspent balance of UGX 3,637,198 representing an absorption level of 99.99%. \uf0b7 Out of the 18 quantified activities worth UGX.4.438Bn assessed; 05 activities representing 27.7% were fully implemented, 11 activities representing 61.1% were partially implemented. \uf0b7 Out of 1,507 employees on MUBS February 2023 salary payroll, a total of 1488 representing 98.7% were fully verified while 19 representing 1.3% did not show up. Of the 19 employees, 07 were away for official duties and other genuine reasons while 12 employees were confirmed dismissed, absconded, contract expired and were removed from the payroll. \uf0b7 827 employees were not on the HCM payroll because they were appointed after MUBS had shifted from the IPPS payroll to the manual payroll preparation. \uf0b7 MUBS is not enrolled on IPPS/HCM and all the 1488 staff validated were paid salaries off the IPPS/HCMS. \uf0b7 A total of 341 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main payroll and data captured by NIRA. \uf0b7 MUBS lacked an approved and costed staff establishment that shows the resource requirements to implement the structure. \uf0b7 A total of 597 staff existing on the payroll were recruited and/or promoted to the current ranks on the basis of \u201cperson-to-holder\u201d salary and were paid salaries below the rates provided in the MOPS approved salary structure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 411, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "411", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 411, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 A total of 190 staff were recruited on contract basis without funds in approved estimates and without obtaining clearance from MoPS. \uf0b7 the school had payables in its financial statements of UGX 6,802,179,830 at year end which was over and above the appropriated budget estimates and the warrants. \uf0b7 The approved budget estimates for the past two financial years did not make budget provisions towards settlement of arrears/payables which by end of FY 2022/2023 had accumulated to UGX 6.8Bn.", null, null], ["Makerere University Regional Centre for Crop Improvement (MARCCI)", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 A comparison with the the total cumulative disbursements of project funds as at 30th June 2023 against the project financing agreement revealed that the total cumulative disbursements to date were less than expected as per the project financing agreement. \uf0b7 Out of the fifteen (15) Disbursement Linked Indicators (DLIs) worth USD 6,000,000, targets for fourteen (14) DLIs worth USD 5,300,000 had been fully achieved, while one (1) DLI worth USD 700,000 was partially achieved. \uf0b7 The project had an approved budget of USD 2,252,460 for the financial year 2022/2023 out of which USD 1,212,782.13 was available for spending resulting in a shortfall of USD 1,039,678 representing 46% performance. \uf0b7 Out of the total available funds of USD 1,212,782.13 only 591,137.77 was utilised resulting in unspent balance of USD 621,644.36 representing an absorption level of 49%."], ["Mama Ope Pneumonia Diagnostic Aid Device Project of Mbarara University of Science and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Management Training and Advisory Centre (e)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the budgeted NTR of UGX 2.91Bn for the year, only UGX.2.84Bn was collected representing a 97.6% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 412, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "412", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 412, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total warrants of UGX.9.69Bn availed to the entity during the year, UGX.8.72Bn was utilized resulting in un-utilized warrants of UGX 0.96Bn representing 91% utilization. \uf0b7 Seven (7) outputs with fifty-eight (58) activities and expenditure worth UGX.5.24Bn were fully implemented while two (2) outputs with fourteen (14) activities worth UGX.3.48Bn were partially implemented. \uf0b7 Two employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and data captured by NIRA. \uf0b7 Out of 74 approved positions, a total of 50 positions were filled leaving a gap of 24 vacant positions. \uf0b7 One (1) piece of land measuring approximately 0.137 hectares valued at UGX.1,186,500,000 comprising of a house that had been reserved for the Executive Director was not occupied. \uf0b7 MTAC did not have a Governing Council as required by the MTAC Act.", null, null], ["Mandela National Stadium Limited", "Human Capital Development", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.12,952,923,000 from the various programmes out of which UGX. 3,000,000,000 was released resulting in a shortfall of UGX. 9,952,923,000 representing a 23.2% performance. \uf0b7 A total of five (5) employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA. \uf0b7 Out of 74 approved positions, a total of 18 positions were filled leaving a gap of 56 vacant positions. \uf0b7 The Stadium had receivables of UGX. 53,639,948,859 at the close of the financial year, an increase of 57% from receivables of UGX.30,589,348,571 for the previous financial year 2021/2022."], ["Markets and Agricultural Trade Improvement Programme (MATIP II)", "Public Sector Transformation", "Unqualified", "I noted that; \uf0b7 The concept note was prepared for the project but was not submitted to the PS/ST for approval. \uf0b7 No project profile was prepared by the Accounting Officer for this project before the project was operationalized by the entity. \uf0b7 The pre-feasibility study and detailed feasibility study were undertaken prior to execution of the project but no submission done to the Development Committee for approval. \uf0b7 The Project did not exit the Public Investment Plan by 30th June 2023 because the project closure date had been extended to 31st January 2024."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 413, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "413", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 413, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The total cumulative project disbursements to date were less than expected by UGX. 19,727,775,709 as per the Project financing agreement. \uf0b7 The Project had an approved budget of UGX.43.72Bn for the financial year 2022/2023, out of which UGX.31.7Bn was available for spending, resulting in a shortfall of UGX.12.58Bn representing 72.5% performance. \uf0b7 Out of the total available funds of UGX. 31,637,780,750, only UGX. 31,511,180,857 was spent, resulting in an unspent balance of UGX. 126,599,893, representing an absorption level of 99%. \uf0b7 Though the Project closure date is 31st January 2024, there was no evidence that management had implemented the sustainability measures stated in the Project Appraisal Document to ensure that the gains made during the Project lifetime are not lost once the Project closes.", null, null], ["Masaka \u2013 Bukakata Road Project (Project Id No. 0746 And Loan No.1485p)", "Integrated Transport Infrastructure & Services", "Unqualified", "I observed that; \uf0b7 As at 30th June 2023, 244 PAPs valued at UGX.2,785,852,110 had not yet been compensated. \uf0b7 The project exited the Public Investment Plan by 30th June 2023 and has been added to UNRA\u2019s road inventory and maintenance plans. \uf0b7 Out of the total expected cumulative disbursements of donor funds from The Arab Bank for Economic Development in Africa (BADEA) of USD 12,000,000 for the year ended 30th June 2023, only USD 11,774,199.55 was released leading to undisbursed funds of USD 225,800.45. The un-disbursed loan balance under BADEA may not be received since the project closed and a project completion report handed over to UNRA in October 2023. \uf0b7 During the financial year 2022/23 Cumulative disbursements of USD 15,000,000 had been received from Opec Fund for International Development leading to 100% performance. \uf0b7 Out of the expected GoU counterpart funding of UGX.72,651,892,268.542, GoU cumulatively contributed UGX.76,975,784,745.402 and USD 227,887.36 as at 30th June, 2023 leading to an over disbursement of UGX.4,323,892,476.86 and USD 227,887.36. \uf0b7 Out of the total available funds of UGX.7,205,189,796 for the financial year 2022/2023, UGX.7,194,553,139 was spent resulting in unspent balance of UGX.10,636,657 representing an absorption level of 99.85%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 414, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "414", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 414, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**Masaka- Mbarara Transmission Line Project**", "Energy Development", "Unqualified", "I noted that; \uf0b7 The project operated without the concept note and project profile contrary to the development committee guidelines. \uf0b7 Cumulative disbursements of project funds as at 30th June 2023 for the AFD loan, KFW loan and GOU were \u20ac 120,687 (1%), \u20ac 111,948 (1%) and UGX.63.9Bn (53%), out of the expected \u20ac 37,100,000, \u20ac 35,000,000, and UGX.120Bn respectively. \uf0b7 Out of the approved budget of USD. 9,774,770 for the financial year 2022/2023, USD. 857,310.61 was received representing performance of 9% and a shortfall of UGX.8,917,459 \uf0b7 Out of the total available funds for the year of USD 7,446,044.34 (Receipts plus opening balance of USD.6,588,733.73), USD.6,259,932.88 was utilized representing an absorption level of 84% \uf0b7 The Environmental Social Assessment (ESIA) certificate had expired on 15th December, 2020, and had not been renewed at the time of audit."], ["Mathematics for Sustainable Development (MATH4SD) Project", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Mbale Hospital", "Human Capital Development", "", "\uf0b7 The hospital had an approved budget of UGX.24.42 Bn from the various programs out of which UGX. 23.45 Bn were warranted resulting in a shortfall of UGX.0.97Bn representing a 96% performance. \uf0b7 Out of the total warrants of UGX.23.44Bn availed to the hospital during the year, UGX.22.45Bn was utilized resulting in un-utilized warrants of UGX.0.99Bn representing 95.8% utilization. \uf0b7 A total of 331 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. \uf0b7 There was Under-remittance of UGX.1.27Bn of statutory deductions made by the RRH during the period. Under remittance attracts penalties from URA and NSSF. \uf0b7 UGX.0.042Bn was paid to 7 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. \uf0b7 The regional workshop did not have a budget allocation in the financial year under audit to carry out medical equipment installation, Maintenance and repairs in the 1 Referral hospital, 5 General hospitals and 17 Health centre IVs in the Elgon Region. \uf0b7 The surgical complex was prioritized to be built by the Ministry of Health and that of Finance at a cost of UGX.6Bn with effect from the financial year 2014/2015. The"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 415, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "415", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 415, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "Construction of Phase II of the surgical complex building commenced on 4th May 2020 after the contractor (Ms. Zhongmei Engineering) possessed the site on 22nd April 2020 and its completion date was 3rd August 2022. At the point writing this report the building was not yet completed.", null, null], ["Mbarara Regional Hospital", "Human Capital Development", "Unqualified", "I observed the following; \uf0b7 The Hospital collected UGX.0.804Bn out of planned local revenue amount of UGX.1.4Bn leading to under collected of UGX.0.596Bn. This affected funding to the hospital \uf0b7 The entity received UGX.20.543Bn (99%) out of the planned GOU budget of UGX.20.543Bn leading to underfunding of UGX.0.107Bn \uf0b7 The Hospital utilized UGX. 18.937Bn of the received warrants of UGX.20.543Bn resulting in underutilization of UGX.1.667Bn that resulted in unimplemented planned activities \uf0b7 Out of Six (6) outputs with twenty-nine (29) activities and expenditure worth UGX.7.058Bn, fourteen (14) activities were fully implemented \uf0b7 The Hospital utilized wage warrants worth UGX.10.265Bn out of total available warrants of UGX.11.812Bn resulting in unutilized warrants of UGX.1.547Bn \uf0b7 MRRH had 315 employees on the IPPS payroll of which 309 (98%) were fully verified while 6 (2%) did not show up for reason of death, abscondment, retirement, transfer of service. \uf0b7 A total of 126 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs \uf0b7 UGX.0.018Bn was paid to 3 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. \uf0b7 Out of 359 approved positions, a total of 274 positions were filled leaving a gap of 85 vacant positions"], ["Mbarara University of Science and Technology (MUST)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Included in the receivables of UGX.8,408,856,590 under the statement of financial position and in note 22(c) of the financial statements are student fees of UGX.1,275,101,502 relating to financial years prior to 30th June 2023 \uf0b7 Included in the payables of UGX.6,189,922,981 as shown in the statement of financial position are long outstanding domestic arrears of UGX.6,072,157,711 payables to National Enterprise Corporation (NEC)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 416, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "416", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 416, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the budgeted receipts from GoU of 59.457Bn, only UGX.57.547Bn (96.8%) was received by the entity resulting in a shortfall of UGX.1.91Bn. \uf0b7 Out of the total warrants of UGX.57.547Bn received during the financial year, the entity utilized UGX.56.47Bn, resulting in un-utilized warrants of UGX.1.08Bn which represents an absorption level of 98.12%. \uf0b7 A total of 106 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls as compared to the data captured by NIRA on the National Identity cards \uf0b7 The entity paid its employees on wrong scales/notches leading to overpayments of UGX.37,902,096 to one (1) employee. \uf0b7 A total of ten (10) staff were paid a sum of UGX.80,549,089 off the IPPS/HCMS payroll. \uf0b7 Out of 2,609 approved positions, a total of 581 positions were filled leaving a gap of 2,042 (22.3%) vacant positions. In addition, six (6) departments positions were over-filled with 14 positions. \uf0b7 Thirty-three programs of MUST were yet to be reviewed and accredited by NCHE. \uf0b7 The University has kept three Cuban Doctors in service for more than the specified timeframe without renewal of the necessary protocols and/or contractual agreements.", null, null], ["Mbarara University of Science and Technology Project for Antenatal Couple\u2019s Counselling (ACCU)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the total available funds of GBP 47,614 for the period under review, GBP 28,405 was spent representing an absorption level of 60%, leaving a balance of GBP 19,209 (40%) unspent. \uf0b7 UGX.12,670,000 was not accounted for as it lacked supporting documents, since participants did not sign for their facilitation and there were no reports on activities done."], ["Mbarara University of science and technology - Breeding Sites Project for the period ended 30th November 2021", "Human Capital Development", "Unqualified", "\uf0b7 A review of budget performance statement of the project revealed that management incurred USD.3,757 over and above the budget amount on personnel cost."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 417, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "417", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 417, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Mbarara University of science and technology - Camtech project for the period 1st January 2022 to 31st December 2022", "Human Capital Development", "Unqualified", "\uf0b7 I observed that out of the total amount received by the project of USD.200,673, only USD.153,278.49 was utilized, representing an absorption level of 76%, leaving an unspent balance of USD.47,394.51 (24%)."], ["Mbarara University of science and technology \u2013 Improving Adolescent Sexual and Reproductive through a participatory Parent-child Communication intervention in Uganda project (CPAC/VLIR- OUS) for the period 31st January 2022", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the approved budget for the Project of Euros 68,110, only Euros.48,000 (representing 70%) was received, leading to a shortfall of Euros.20,110 (30%). \uf0b7 I observed that the Project management deducted Euros 3,443.47 (representing 7%) instead of Euros 2,400 (representing 5% lump sum fixed on the total funds received) occasioning over payment of Euros 1,043.47 on coordination costs."], ["Mbarara University of science and technology -D- sire project for the period 31st December 2021", "Human Capital Development", "Unqualified", "\uf0b7 I observed that out of the total available funds of Euros 30,285 for the period under review, the project only utilized Euros 18,409, representing an absorption level of 61%, resulting into under absorption of Euros 11,876 of the funds available for spending."], ["Mbarara University of Science and", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 418, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "418", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 418, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Technology Ficile Screening for Esophageal Cancer in LMICS (ESOCAP) Study for the period 1st September 2021 to 31st August 2022", "", "", ""], ["Mbarara University of Science and Technology Getting to Zero Project for the period 1st May 2019 to 30th April 2020", "Human Capital Development", "Unqualified", "\uf0b7 Analysis of the Funds accountability statement revealed that out of the amount received of USD.22,134.45, only USD.19,886.75 (90%) was utilized, leaving a balance of USD.2,347.70 (10%) unutilized."], ["Mbarara University of Science and Technology Global Health Fellowship Project 1st July 2021 to 30th June 2022", "Human Capital Development", "Unqualified", "\uf0b7 I noted that out of the amount received of USD.9,685, only USD.6,508.60 was utilized representing an absorption level of 67%, leaving a balance of USD.3,176.4 (33%) unutilized."], ["Mbarara University of Science and Technology Kayanja Fellowship Project for the period 1st", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 The project budget revealed an approved budget of USD.34,654. Analysis of the Funds Accountability statement indicated that only USD.11,919 was received representing 34% of the budget, leading to a shortfall of USD.22,735 (66%). \uf0b7 USD.16,465 was spent out of the total available funds of USD.17,277 (opening cash balance of USD.5,358 plus amount received of USD.11,919), representing an absorption level of 95%, leaving a balance of USD.812 (5%) unutilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 419, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "419", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 419, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["August 2018 \u2013 31st July 2019", "", "", ""], ["Mbarara University of Science and Technology MENU Project for the period 1st January 2019 to 31st December 2019", "Human Capital Development", "Unqualified", "\uf0b7 I noted that UGX.173,196,552 was spent out of the available funds of UGX.205,228,995, representing an absorption level of 84%, leaving a balance of UGX.32,032,443 (16%) unspent."], ["Mbarara University of Science and Technology Mobile Wallet Project for the period 1st August 2021 to 31st May 2022", "Human Capital Development", "Unqualified", "\uf0b7 I noted expenditure over runs on personnel costs, participant/ trainees Costs other direct costs amounting to USD.4,113."], ["Mbarara University of Science and Technology resistance testing versus adherence support for management of patients with virogic failure on the first line therapy in sub- Saharan Africa (REVAMP) project for period ended 30th June 2019", "Human Capital Development", "Unqualified", "\uf0b7 I observed that USD.139,711.11 was utilized by Project Management representing an absorption level of 81.5% resulting in an under absorption of USD.31,782.76 which was 18.5% of the funds available for utilization."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 420, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "420", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 420, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Mbarara University of Science and Technology Smart Discharge Study to improve Post- health outcomes in children Project for the period ended 31st March 2021", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 The project received a total amount of $ 266,658.90 CAD (83%), out of the budgeted amount of $320,873 CAD, resulting to a shortfall of $ 54,215 CAD. \uf0b7 Out of the total available funds of $274,301.58 CAD, only $252,574.78 was utilized by project management representing an absorption level of 92%."], ["Metabolic and Molecular Ecological Evaluation of Opportunity Pulmonary Fungal Co- Infection (MEMOF) Project of Mbarara University of Science and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Microfinance Support Center Limited (MSCL)", "Private Sector Development", "Unqualified", "I observed that; \uf0b7 The entity lacks an appropriate governance framework that includes policies and procedures for credit risk management, credit risk assessment, credit risk measurement, credit risk reporting, and credit risk mitigation. \uf0b7 The Company budgeted to collect UGX.55.77Bn during the year but collected only UGX.25.30 Bn representing a 53% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 421, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "421", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 421, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The entity was supposed to receive a subvention of UGX.186.29Bn from FINA, out of which UGX.174.29Bn was released to the entity, resulting in a shortfall of UGX.12Bn. \uf0b7 The company prepared periodic budget performance reports which were not quantified and therefore, the audit was limited in assessing the actual performance against set targets for each department. \uf0b7 Out of 166 employees on the MSC April 2023 salary payroll, a total of 165 (99.6%) were fully verified, while 1 (0.4%) did not show up for verification. \uf0b7 Out of the total available Emyooga funds of UGX.152.7Bn, a total of UGX.68Bn was spent and/or disbursed by the entity, leaving a balance of UGX.84.7Bn (44%). \uf0b7 Out of UGX.124.2Bn loan portfolio relating to conventional lending that was outstanding, 71% were not perfoming of which 85% were SME loans in Agriculture and environment and SMEs in trade and commerce. \uf0b7 Three clients received UGX.900Mn disbursements before the perfection of the securities, which were later cancelled by the Lands Registrar when they were presented for perfection. \uf0b7 Out of the Local Economic Growth Support (LEGS) Fund of USD.10Mn, only USD.3.95Mn (39.5%) had been utilisation since inception, despite the project being in the last year of implementation.", null, null], ["Ministry of Trade, Industry and Co- operatives (MoTIC)", "Agro-industrialization Manufacturing Private Sector Development", "Qualified", "I noted that: \uf0b7 Funds amounting to UGX.3.544Bn were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Of the UGX.17.5 Bn paid out during the year to the Cooperative Unions and Societies, only UGX.6.640Bn was provided for in the Ministry\u2019s approved budget and the excess payment of UGX.10.850Bn was not supported by either the original Approved Budget or a Supplementary budget. \uf0b7 UGX.139.147Bn was paid to Cooperative Unions however, no individual file relating to the cooperatives listed was availed to prove the amounts being claimed for compensation and also existence of these cooperatives. \uf0b7 The entity did not budget to collect any NTR during the year. However, by the end of the financial year, UGX.64Mn had been collected. \uf0b7 Seven (7) outputs with Sixteen (16) activities worth UGX.410Bn were partially implemented. Out of the Sixteen (16) activities, two (2) activities were fully implemented, seven (7) activities were partially implemented, while seven (7)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 422, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "422", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 422, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "activities were not implemented. One (1) output with two (2) activities worth UGX.1.19Bn were not implemented at all. \uf0b7 Payments amounting to UGX.13.889Bn were made to persons and law firms other than the beneficiary Cooperative societies who were acting as third parties for the Cooperative Unions. There was no evidence in form of confirmation or acknowledgement of receipt of monies by the Cooperative Unions. Third party payments may be a method of siphoning out funds to non-bonafide parties creating a risk of loss of funds. \uf0b7 Payments of UGX.5.369Bn to Cooperative Unions through Law firms was made directly to the bank accounts of the Law firms for compensation of the war claims, but only UGX.0.650Bn was actually received by the Cooperatives Unions as per their bank statements. \uf0b7 Funds amounting to UGX.6.140Bn were not paid out to the cooperative unions, despite being listed in the work plan to receive the respective amounts. \uf0b7 Funds totalling to UGX.16.9Bn was irregularly paid out to eleven (11) Cooperative Unions that were not in the approved work plan. Some of the Cooperative Unions included Jinja Multipurpose Cooperative Society, Bumwambu Growers Cooperative Union Limited, Busoga Growers Cooperative union among other. \uf0b7 There was no evidence in the verification reports showing any participation of Cooperative union members or their representatives to agree on the new verified claimed amounts to be paid, as it was only the verification committee members who signed. There were no minutes to prove any agreement on the resolutions taken. This casts doubt on the existence of these Cooperative Unions and may be the reason for the loss of monies to third party Law Firms. \uf0b7 Planned procurements to the tune of UGX.4.4Bn were not implemented although they formed part of the procurement plan. \uf0b7 Ministry chose to use the direct procurement method other than the alternate methods that could have offered fair pricing and fair competition. The total amount spent on direct procurements was UGX.197Mn.", null, null], ["Ministry of Agriculture, Animal Industry and Fisheries (MAAIF)", "Agro-industrialization", "Unqualified", "I observed that; \uf0b7 The Ministry had an approved budget of UGX.191.79Bn out of which UGX.177.87Bn was warranted representing 93% performance. Out of the total warrants of UGX.177.87Bn, only UGX.173.28Bn was spent by the Ministry resulting in an unspent balance of UGX.4.58Bn representing an absorption level of 97%. \uf0b7 Of the 82 quantified activities worth UGX.55.4Bn assessed; 36 activities representing 44% were fully implemented, 37 activities representing 45% were"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 423, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": [["", "activities were not implemented. One (1) output with two (2) activities worth UGX.1.19Bn were not implemented at all. \uf0b7 Payments amounting to UGX.13.889Bn were made to persons and law firms other than the beneficiary Cooperative societies who were acting as third parties for the Cooperative Unions. There was no evidence in form of confirmation or acknowledgement of receipt of monies by the Cooperative Unions. Third party payments may be a method of siphoning out funds to non-bonafide parties creating a risk of loss of funds. \uf0b7 Payments of UGX.5.369Bn to Cooperative Unions through Law firms was made directly to the bank accounts of the Law firms for compensation of the war claims, but only UGX.0.650Bn was actually received by the Cooperatives Unions as per their bank statements. \uf0b7 Funds amounting to UGX.6.140Bn were not paid out to the cooperative unions, despite being listed in the work plan to receive the respective amounts. \uf0b7 Funds totalling to UGX.16.9Bn was irregularly paid out to eleven (11) Cooperative Unions that were not in the approved work plan. Some of the Cooperative Unions included Jinja Multipurpose Cooperative Society, Bumwambu Growers Cooperative Union Limited, Busoga Growers Cooperative union among other. \uf0b7 There was no evidence in the verification reports showing any participation of Cooperative union members or their representatives to agree on the new verified claimed amounts to be paid, as it was only the verification committee members who signed. There were no minutes to prove any agreement on the resolutions taken. This casts doubt on the existence of these Cooperative Unions and may be the reason for the loss of monies to third party Law Firms. \uf0b7 Planned procurements to the tune of UGX.4.4Bn were not implemented although they formed part of the procurement plan. \uf0b7 Ministry chose to use the direct procurement method other than the alternate methods that could have offered fair pricing and fair competition. The total amount spent on direct procurements was UGX.197Mn.", null, null], ["Ministry of Agriculture, Animal Industry and Fisheries (MAAIF)", "Agro-industrialization", "Unqualified", "I observed that; \uf0b7 The Ministry had an approved budget of UGX.191.79Bn out of which UGX.177.87Bn was warranted representing 93% performance. Out of the total warrants of UGX.177.87Bn, only UGX.173.28Bn was spent by the Ministry resulting in an unspent balance of UGX.4.58Bn representing an absorption level of 97%. \uf0b7 Of the 82 quantified activities worth UGX.55.4Bn assessed; 36 activities representing 44% were fully implemented, 37 activities representing 45% were"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 423, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "423", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 423, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "partially implemented, while nine (09) activities representing 11% were not implemented. \uf0b7 Funds worth UGX.0.94Bn were irregularly diverted from the activities without seeking and obtaining the necessary approvals. \uf0b7 There were significant delays in contract implementation with subsequent delays in distribution of procured agricultural resources to the beneficiaries and delays in completion of agricultural works. \uf0b7 Insufficient involvement of the districts in the planning for their Foot and Mouth Disease (FMD) requirements. There was also delays in the procurement process for FMD inputs, delivery by suppliers and distribution by MAAIF and a lack of standard operating procedures in the management of these inputs. \uf0b7 Delays in the procurement of heavy earth moving equipment, delivery by suppliers, distribution by MAAIF, poor management of equipment by beneficiaries, lack of timely supervision by MAAIF and a lack of standard operating procedures in the management of the acquired equipment. \uf0b7 Several inconsistencies in employee details, failure by MAAIF to utilize wage funds effectively, payments on wrong scales, staff working without running contracts, unpaid entitlements and delays in appointing eligible staff. \uf0b7 There was failure to fund the strategic interventions to boost food and animal feed security in the country through facilitating the Large Scale Farmers and MAAIF supervision activities. \uf0b7 Untimely budget implementation and monitoring by the Ministry with significant delays in implementing planned activities despite availability of funding.", null, null], ["Ministry of Defence and Veteran Affairs (MODVA)", "Governance and Security", "Unqualified", "I observed the following: \uf0b7 The entity had an NTR estimate of UGX 0.71Bn and by the end of the year UGX.0.658Bn had been collected representing a performance of 93% \uf0b7 The entity had a total budget of UGX.4.287Tn out of which UGX.3.813Tn was warranted resulting in a shortfall of UGX.0.474Bn representing an 89% performance. \uf0b7 Out of the total warrants of UGX.3.813Tn availed to the entity during the year, UGX.3.812Tn was utilized resulting in un-utilized warrants of UGX.0.657Bn representing 99.98%. \uf0b7 I was not able to confirm the extent to which planned activities were implemented since the work plans did not have KPIs to facilitate measurement of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 424, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22. \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty. \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal. \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant. \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced. \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity. \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels. \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities. \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student. \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "424 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 424, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 155 employees on Ministry of Defence and Veteran Affairs February 2023 salary payroll, a total of 148 (95.5%) were fully verified, while 7 (4.5%) were not verified.\n- A total of 7 (4.5%) employees on the payroll did not appear for the validation.\n- A total of 45 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured.\n- Out of the UGX.2.872Tn Budgeted and approved wage funds for the four financial years, only UGX.2.872Tn (99.9%) was spent giving rise to unspent balances amounting to UGX.0.125Bn\n- The Ministry has been paying three (3) individuals who do not appear on the payroll of the entity.\n- Out of 199 approved positions, 139 positions were filled leaving a gap of 60 vacant positions.\n- According to the UPDF Farm performance on food intervention UGX.9.1Bn out of the expected 38Bn was realised, resulting in an under performance of UGX.28.9Bn representing 76% underperformance.\n- Only 11,581 (79%) acres had been cleared for cultivation out of which 8,958 (77%) had been cultivated while the balance of 2,623 acres were left idle.\n- The Ministry under budgeted for UGX.1.779Bn as funds for compensating third parties despite having outstanding liabilities from court cases totalling to UGX.72.938Bn.\n- There is a variance of UGX.6.116Bn in the outstanding liability for court awards and compensation recorded by MoDVA as at 30th June 2023, with what is recorded the Ministry of Justice and Constitutional Affairs (MoJCA).\n- The entity reported total non-current assets of UGX.14,367,295,822,972 in the statement of Financial Position. The valuation of these Non-Current assets has been done by the entity using the valuation guidelines issued by the Accountant General.\n- Included in the total expenditure of UGX.3,812,800,808,790 is expenditure worth UGX.2,158,846,193,668, which relates to classified expenditure. This expenditure is audited and reported on separately.\n- The Ministry does not have formal criteria or guidelines to follow when settling court awards and compensations.\n- MoDVA has 30 court compensations worth UGX.4.294Bn awarded between 2016 up to June 2023, whose awards includes interest.\n- MoDVA acquired land comprised at plot 1-21 Nyonyintono Road LRV 3786 Folio 19 Njeru Buikwe at a cost of UGX.7.8Bn. This freehold title was later cancelled, and the private mailo land title (Block 542-Plot2) was reinstated implying that the compensation by the Ministry was effected to the wrong beneficiary.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 425, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "425", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 425, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Construction of UPDF National Referral Hospital at Lower Mbuya had stalled and been abandoned. \uf0b7 I noted delayed works on the Upgrade and renovation of Mandela National Stadium.", null, null], ["Ministry of East African Community Affairs", "Agro-industrialization Governance and security Private Sector Development", "Unqualified", "I noted that; \uf0b7 The Ministry had NTR estimate of UGX 0.013Bn and by the end of the year UGX. 0.042Bn had been collected representing a performance of 328%. \uf0b7 The Ministry had a total approved budget of UGX.48.55Bn out of which UGX 48.48Bn was warranted resulting in a shortfall of UGX 0.07Bn representing a 99.8% performance. \uf0b7 Out of the total warrants of UGX. 48.475Bn, UGX 40.133Bn was spent by the entity resulting in un-utilized warrants of UGX 8.342Bn representing 82.8% utilization. \uf0b7 The Ministry had 71 employees on the payroll who were all verified. \uf0b7 Six (6) employees on the payroll had inconsistencies in their names and 17 employees on the payroll had inconsistences in their dates of birth. \uf0b7 Salary arrears for three employees worth UGX.13.228Mn were not budgeted for. \uf0b7 The Ministry under absorbed the wage budget by UGX.1.031Bn. \uf0b7 Out of 93 approved positions; only 71 (76%) positions were filled leaving a gap of 22 vacant positions. \uf0b7 The Ministry had unpaid pension arrears amounting to UGX.8.991Bn. \uf0b7 The Ministry did not budget for settlement of domestic arrears despite accumulating arrears worth UGX.10.685Bn."], ["Ministry of Education and Sports (MOES)", "Human Capital Development", "Unqualified", "\uf0b7 I noted that; \uf0b7 UGX.366.77Bn was warranted of an approved budget of UGX.699.07Bn resulting in a shortfall of UGX.332.3Bn representing a 52.5% performance. \uf0b7 Out of the total warrants of UGX.366.7Bn availed to the entity during the year, UGX.361.9Bn was utilized resulting into un-utilized warrants of UGX 2.63Bn representing 99% utilization. \uf0b7 A total of 40 employees on the Main payroll and 11 on short-term payroll, had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. \uf0b7 Out of 2678 approved positions, a total of 1686 positions were filled leaving a gap of 992 vacant positions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 426, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "426 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 426, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UGX. 12,947,492,932 was paid to various companies and schools for completion of a number of structures but these were not completed.\n- Out of the total outstanding arrears worth UGX.77,427,220,022 in the financial year 2021/2022 the ministry was allocated only UGX.11,000,000,000 leaving UGX.66,427,220,022 domestic arrears not budget for.\n- A number of draft policies have not been finalised.\n- I noted that 199 private schools did not have record of ownership despite their existence.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 427, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "427 \nMinistry of Mineral Development Unqualified Energy \nand \nMineral \nSustainable Petroleum Development Development (MEMD) \nSustainable Energy Development \nI observed that; \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 427, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the budgeted NTR of UGX.54.27Bn, only UGX. 15.59Bn was realized, representing performance of 29%.\n- The Ministry had an approved budget of UGX.1.79Tn, out of which UGX.674.45Bn (38%) was warranted and UGX.664.18Bn was utilized representing a 98% absorption level.\n- Seven (7) outputs worth UGX.669.67 were not supported by individual activity costing and budgets.\n- Out of the seven (7) outputs assessed one (1) output with worth UGX.53.46Bn was fully implemented while six (6) outputs worth UGX.390.39Bn were partially implemented\n- The Ministry received supplementary funds of amounting to UGX.104.14Bn without the necessary requests and approvals.\n- The Programmes of Sustainable Energy Development, Mineral development and Sustainable Petroleum Development head by the ministry were underfunded by UGX.878,984,616,863 (34%).\n- Out of the total warrants of UGX.1.72Tn, UGX.1.7Tn was utilized representing a performance of 99% and un-utilized warrants of UGX.13.38Bn.\n- Out of 485 activities reviewed under the three (3) Programmes, 320 (66%) were aligned to the PIAP out-puts while 165 were not linked to the PIAPs.\n- Out of the 91 PIAP interventions analyzed under the three (3) Programmes, 29 (32%) could be traced in the entity work plans.\n- The Sustainable Petroleum and Mineral Development Program Working Groups (PWG) were not functional. In addition, state enterprises were not represented in the meetings of the Sustainable Energy PWGs.\n- There was no evidence of quarterly reviews and tracking of performance for the PIAPs by the PWGs. Furthermore, KML was not included in the work plans and reports of the Mineral Development Programme Work Plan.\n- The Ministry had a total wage budget of UGX.68.33Bn out of which UGX.61.3Bn was utilised, representing 89.7% performance.\n- Out of 360 employees on the Ministry\u2019s February 2023 salary payroll, 347 (96.4%) employees were fully verified, one (1) was not verified, while 12 did not appear for the validation.\n- Out of the 218 employees on Ministry\u2019s short term salary payroll for February 2023, 100 (46%) employees were fully verified, 66 (30%) were partially verified, 46 (21%) were not verified, while 6 (3%) did not appear for validation.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 428, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "428 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 428, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity recruited 97 staff on contract basis without vacancies in the approved contract staff establishment.\n- Mineral Royalties amounting to UGX.1.36Bn had not been remitted to the Mineral Royalties sharing fund account.\n- There were receivables due from UETCL amounting to UGX.170.38Bn relating to Levy on transmission bulk purchase of electricity that have been outstanding for over 2 years. These should facilitate development of the electricity supply industry.\n- Payables amounting to UGX.7.54Bn remained outstanding. In addition, there were contingent liabilities amounting to UGX.516.13Bn relating to legal proceedings and unpaid PAPs from previous financial years.\n- The construction works for the Beneficiation centre in Fortportal were shoddy and incomplete which delayed the operationalisation of the centre.\n- Annual Mineral Rent fees amounting to UGX.1.13Bn due from mining companies remained outstanding as at year - end. In addition, Gold export levies amounting to UGX. 5.38Bn.\n- The National Mining Company had not been established as required by the Mining and Minerals Act, 2022.\n- Out of the total of 12,813 PAPs under 4 projects (EACOP, Karuma HPP, Isimba HPP and West Nile Grid Extension), 11,767 (92%) PAPs were compensated leaving 1,046 unpaid PAPs with outstanding claims of UGX.20.28Bn.\n- Out of the 711 expected land titles, only 285 (40%) titles have been received from PAPs out of which 144 have been transferred to Uganda Land Commission. In addition, 176 titles were processed and returned to the landowners while 109 (38%) titles had not been returned to the owners.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 429, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "429 \nMinistry of Private Sector Finance, \nDevelopment \nUnqualified \nI noted that; \nPlanning and", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 429, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- According to the approved NTR estimates for the FY 2022/2023, the entity Economic \nbudgeted to collect UGX.500Mn during the year. However, by the end of the year Development \nonly UGX.399Mn had been collected representing a 80% performance of the (MoFPED) budgeted revenue.\n- The entity had an approved budget of UGX.2.639Tn from the various programs out of which UGX.2.620Tn was released resulting in a shortfall of UGX.18.74Bn representing an overall performance of 99.29%.\n- Out of the total release of UGX.2.620Tn availed to the entity during the year, UGX.2.573Tn was utilized resulting in un-utilized warrants of UGX.47.209Bn representing 98.2% utilization.\n- Out of 466 employees on the MoFPED February 2023 salary payroll, a total of 441 representing 95% were fully verified, 5 representing 1.1% retired after February 2023, and 20 representing 4.3% did not show up and were not verified.\n- Out of 525 temporary employees on MoFPED February 2023 salary payroll, a total of 515, (98%) were fully verified, while 9 (0.02%) did not show up.\n- I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.207.131Bn Budgeted and approved wage funds for the four financial years, only UGX.169.375Bn was spent giving rise to unspent balances amounting to UGX.37.756Bn\n- Out of the total receipts of UGX.1.061Tn, UGX.1.06Tn was spent by the Ministry for PDM resulting to un-utilized funds of UGX.925Mn meant for disbursement to the various PDM SACCOs\n- An analysis of the payments details of MoFPED revealed that 100% of the budgeted amount of UGX.1,059.4Bn meant for 10,594 SACCOs was released. I noted that 10,584 SACCOs each received of UGX.100 million and 1 SACCO received UGX.75 million. The remaining 9 gazetted SACCOs did not receive the any funds\n- As presented in the statement of financial position, domestic arrears of the Ministry stood at UGX.888.3Bn as at 30th June 2023, up from UGX.473.2Bn in FY 2021/22. This represents an annual increase of UGX.415.1Bn (87.3%). I noted that the appropriation for payment of domestic arrears in the year under review was only 2%, implying that UGX.463.69Bn of the opening carrying amount remained unpaid at the year end.\n- A review of all payments made to the contractor engaged on construction of the Office Block by October 2023, revealed that UGX.20.394Bn representing (44.7%) of the contract price had been paid to the contractor, while actual progress was at 29% for phase 2. Delays in the completion of project have led to cost overruns to", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 430, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "430", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 430, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "the Ministry of UGX.4.354Bn in regards to relocation costs, and parking costs for the financial year under review. \uf0b7 The Ministry contracted a foreign firm for the collection of rental revenue by URA. However, while an Intellectual Property ownership clause is present in the signed contract, it does not provide for the transfer of intellectual property rights to URA/MoFPED. Instead, it emphasizes the vendor's ownership rights, including all intellectual property associated with the Rental Compliance System software and its documentation. \uf0b7 I further observed that in the execution of the contract with the foreign firm, VAT was neither collected from the firm, nor accounted for by URA regarding the contract. The invoices to URA designated these services as exempt, yet such services are not included in the VAT Act's Schedule 2, which details exempt supplies. Consequently, there appears to be a VAT omission of UGX.2.167Bn related to the services provided.", null, null], ["Ministry of Foreign Affairs (MoFA)", "Community Mobilization and Mindset Change Development Plan Implementation Governance and Security Manufacturing", "Unqualified", "I observed that; \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the Ministry budgeted to collect UGX.0.250Bn during the financial year however, by the end of the year UGX.0.691Bn had been collected representing a 153% performance. \uf0b7 The entity had an approved budget of UGX.51.88Bn for the various programmes out of which UGX.51.553Bn was warranted. \uf0b7 Out of the total warrants of UGX.51.55Bn availed to the entity during the year, UGX.50.135Bn was utilized resulting in un-utilized warrants of UGX.1.417Bn. \uf0b7 Out of fourteen (14) outputs that had been fully quantified with a total of one hundred thirty (130) activities worth UGX.47.888Bn and noted that two (2) outputs with seven (7) activities and expenditure worth UGX.26.421Bn were fully implemented, twelve (12) outputs with one hundred twenty-three (123) activities worth UGX.21.467Bn were partially implemented. Out of the one hundred twenty- three (123) activities, the entity fully implemented sixty-five (65) activities; forty- two (42) activities were partially implemented, while sixteen (16) activities remained unimplemented. \uf0b7 The Ministry had 326 employees on the February 2023 payroll of which 312 (96%) were fully verified while 14 (4%) did not show up for the validation exercise. \uf0b7 Out of 326 employees who were on the payroll of February 2023 obtained from the Ministry of Public Service, 312 (96%) employees who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 431, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "the Ministry of UGX.4.354Bn in regards to relocation costs, and parking costs for the financial year under review. \uf0b7 The Ministry contracted a foreign firm for the collection of rental revenue by URA. However, while an Intellectual Property ownership clause is present in the signed contract, it does not provide for the transfer of intellectual property rights to URA/MoFPED. Instead, it emphasizes the vendor's ownership rights, including all intellectual property associated with the Rental Compliance System software and its documentation. \uf0b7 I further observed that in the execution of the contract with the foreign firm, VAT was neither collected from the firm, nor accounted for by URA regarding the contract. The invoices to URA designated these services as exempt, yet such services are not included in the VAT Act's Schedule 2, which details exempt supplies. Consequently, there appears to be a VAT omission of UGX.2.167Bn related to the services provided.", null, null], ["Ministry of Foreign Affairs (MoFA)", "Community Mobilization and Mindset Change Development Plan Implementation Governance and Security Manufacturing", "Unqualified", "I observed that; \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the Ministry budgeted to collect UGX.0.250Bn during the financial year however, by the end of the year UGX.0.691Bn had been collected representing a 153% performance. \uf0b7 The entity had an approved budget of UGX.51.88Bn for the various programmes out of which UGX.51.553Bn was warranted. \uf0b7 Out of the total warrants of UGX.51.55Bn availed to the entity during the year, UGX.50.135Bn was utilized resulting in un-utilized warrants of UGX.1.417Bn. \uf0b7 Out of fourteen (14) outputs that had been fully quantified with a total of one hundred thirty (130) activities worth UGX.47.888Bn and noted that two (2) outputs with seven (7) activities and expenditure worth UGX.26.421Bn were fully implemented, twelve (12) outputs with one hundred twenty-three (123) activities worth UGX.21.467Bn were partially implemented. Out of the one hundred twenty- three (123) activities, the entity fully implemented sixty-five (65) activities; forty- two (42) activities were partially implemented, while sixteen (16) activities remained unimplemented. \uf0b7 The Ministry had 326 employees on the February 2023 payroll of which 312 (96%) were fully verified while 14 (4%) did not show up for the validation exercise. \uf0b7 Out of 326 employees who were on the payroll of February 2023 obtained from the Ministry of Public Service, 312 (96%) employees who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 431, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "431 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 431, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 11 staff on the Ministry\u2019s payroll for the month of February 2023 did not appear for the headcount but were accounted for by the Accounting Officer.\n- Three (3) staff on the Ministry\u2019s payroll for the month of February 2023 did not appear for the headcount but no genuine reason was provided.\n- 22 individuals whose names were not on the Ministry\u2019s February 2023 payroll appeared for the validation exercise.\n- Thirty-three (33) individuals had inconsistencies in the names captured on the payroll and those captured in the NIRA data, one individual had discrepancies in his Gender. According to the MofA payroll the Gender captured is \u201cFemale\u201d yet the National ID shows \u201cMale\u201d and he is Male and seventeen (17) employees had discrepancies in their dates of birth.\n- There were over and under-remittance of deductions worth UGX.9,871,551 and UGX.250,714,167 respectively during the four-year period.\n- UGX.3,967,441,361 was charged on wrong account code contrary to the posting terms.\n- UGX.108,925,238 was irregularly paid from salary code 211101 to various accounts/beneficiaries for activities not related to salary payments.\n- Salary arrears for twelve (12) employees worth UGX.127,562,762 were not paid.\n- Although the Ministry had 557 approved positions, only 336 (60%) positions were filled leaving a gap of 221 positions as per the establishment.\n- At the end of the financial year, the Ministry had unpaid subscriptions/contributions to International Organisations totalling to UGX.41,867,512,121.\n- During the year, a total of UGX.528,000,000 was advanced to Global Pan African Movement and Pan African Women Organisation to fund their activities however the Ministry had no MOUs with the two organisations to define the nature and kind of cooperation between the Ministry and the Organisations and I was also not availed accountability from these organisations.\n- There were inadequate capital budgets for Missions.\n- With regard to the progress of on-going construction and renovation works, whereas a number of these projects were progressing well, some projects were behind schedule.\n- Out of 11 Mission sampled 198 scholarships from six countries were fully utilized while 89 scholarships from five countries were not fully utilized.\n- Five (5) Missions secured trade/business opportunities for Ugandans which were shared with Ministry of Foreign Affairs for onward transfer to Uganda Investment Authority and Ministry of Trade, however by the time of drafting this report there was no evidence that MOFA had forwarded these opportunities to the relevant entity for follow-up.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 432, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "432", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 432, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Two (2) Missions offered Government Land in prime areas for construction of Chanceries and residences. At the time of the Audit this land was still vacant and un-developed. \uf0b7 A number of Accounting Officers did not convene quarterly Finance Committee meetings during the Financial Year under review contrary to the requirements of the Treasury Instructions. \uf0b7 Twenty (20) Missions were overstaffed. The total approved establishment for the 20 missions was 77 officers while the actual staff in post was 104 officers resulting in an over establishment of 27 staff representing 135% level of staffing. \uf0b7 Three (3) cases where the Mission\u2019s current staff structure does not provide the required human resources to effectively execute the mandates of the Missions. \uf0b7 There is no direct integration between the PBS system used by the Missions for planning, budgeting and tracking performance with the Navision system used for receipt, payments and financial reporting.", null, null], ["Ministry of Gender, Labour and Social Development (MoGLSD).", "Community Mobilization and Mindset Change Governance and Security Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the budget of UGX.293,955,694,694, only UGX 275,786,239,169 was warranted resulting in a shortfall of UGX 18,169,455,525 (7%). \uf0b7 The Ministry budgeted to collect NTR of UGX 12.39Bn during the year. However, UGX 14.789Bn was collected representing a 119.4% performance. \uf0b7 Five (5) outputs with forty-seven (47) activities worth UGX.29.25Bn were fully implemented. \uf0b7 Six (6) outputs with fifty-two (52) activities worth UGX.4.566Bn were partially implemented. \uf0b7 Two (2) output with three (3) activities worth 0.152Bn were not implemented at all. \uf0b7 Out of 365 employees on the Ministry May 2023 Main salary payroll, 354 staff (97%) were fully verified while 11 staff (3%) were not verified. \uf0b7 Out of 289 employees on the Ministry May 2023 temporary salary payroll, 286 staff (99%) were fully verified while 3 staff (1%) were not verified. \uf0b7 Out of 665 approved Ministry positions, only 365 positions were filled leaving a gap of 300 vacant positions. \uf0b7 Out of the YPL recoverable amount of UGX.169,414,124,329, only UGX. 39,772,804,412 (23%) was repaid by various Youth Groups into the recovery account by 30th June 2023, thus UGX. 129,641,319,917 (7.7%) remained unrecovered."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 433, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "433", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 433, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the UWEP recoverable amount of UGX. 67,619,290,862, only UGX. 32,325,743,967 (48%) was repaid by various Women Groups into the recovery account by 30th June 2023, hence UGX. 35,293,546,895 (52%) remained unrecovered. \uf0b7 The Ministry did not maintain updated ledgers for 22,342 and 19,723, Youth and Women Groups respectively. \uf0b7 The reported recovered amounts could not be reconciled and traced to the local governments/ youth groups. \uf0b7 UGX. 71,014,761,431 recovered over the years from the two programs (YLP & UWEP) had not been revolved to other Groups in the districts. \uf0b7 874 workplaces had not renewed their operating certificates and therefore Government was unable to collect UGX 1,520,950,000 from renewal fees.", null, null], ["Ministry of Health (MOH)", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 Out of the UGX.1,560.165Bn total warrants, UGX.226Bn was GoU component to facilitate mainstream Ministry. Of this the Ministry spent 223.489Bn resulting into an unspent balance of UGX.3.136Bn. As a result, I assessed the implementation of nineteen (19) outputs worth UGX.154.29Bn of which sixteen (16) outputs had been fully quantified with a total of two hundred and twenty-six (226) activities and noted two (2) outputs were fully implemented, thirteen (13) were partially implemented while one (1) was not implemented at all. \uf0b7 The Ministry charged the wrong expenditure codes to the tune of UGX.169,509,558. \uf0b7 There was no dedicated team to oversee implementation of the national oxygen scale up plan, and the National database of oxygen equipment inventory had not yet been established. I further noted that at the time of audit in September 2023, the oxygen plants at Lira, Mbale, and Gulu RRHs were not functional; only 7%, 9% and 11% of nurses, midwives and clinical officers respectively received training on hypoxemia management, which was far short of the 80% target. Only 51% of the facilities had budgeted for medical oxygen supplies. \uf0b7 Construction works for the remodeling of the maternity complex for an ICU at Masaka Regional Referral Hospital were not by the Ministry as required under the MoU. In addition, the works had stalled at the time of audit inspection. \uf0b7 Out of the 500 employees on the government Salary Payroll, 489 were fully verified and 11 employees did not appear for validation and of those 8 were retired, 1 was erroneously included on the MoH payroll during migration to HCM, 1 had all the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 434, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Two (2) Missions offered Government Land in prime areas for construction of Chanceries and residences. At the time of the Audit this land was still vacant and un-developed. \uf0b7 A number of Accounting Officers did not convene quarterly Finance Committee meetings during the Financial Year under review contrary to the requirements of the Treasury Instructions. \uf0b7 Twenty (20) Missions were overstaffed. The total approved establishment for the 20 missions was 77 officers while the actual staff in post was 104 officers resulting in an over establishment of 27 staff representing 135% level of staffing. \uf0b7 Three (3) cases where the Mission\u2019s current staff structure does not provide the required human resources to effectively execute the mandates of the Missions. \uf0b7 There is no direct integration between the PBS system used by the Missions for planning, budgeting and tracking performance with the Navision system used for receipt, payments and financial reporting.", "None", "None"], "type": "table"}}, {"content": "434 \npre-requisite documents and was included on the payroll and 1staff had passed on in September 2022 while 1 had passed on.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 434, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 46 employees on Ministry of Health February 2023 salary payroll for Sort- term/temporary staff, a total of 45, (98%) were fully verified, 01 (2%) did not show up.\n- Out of the UGX.183.360Bn Budgeted and approved wage funds for the period between 2019/20 to 2022/23, only UGX.156.001Bn was spent giving rise to unspent balances of UGX.27.359Bn.\n- Out of 668 approved positions, a total of 468 positions were filled leaving a gap of 200 vacant positions. The Ministry did not have an approved staff establishment for the local contract staff.\n- 72 staff were hired on contract terms of which 45 were on the local contract staff list while 27 were Global Fund project staff and not on the HR department staff list provided.\n- The Ministry maintains separate payrolls for permanent/mainstream staff and for the contract/short term staff.\n- The Ministry of Health had unabsorbed wage bills over the FYs 2021/22, and 2022/23 of UGX.732,582,156.\n- UGX.41,612,045 paid to 7 staff was charged on the wrong account codes.\n- Out of the total receipts of UGX.7.992 Bn for PDM, UGX.7.111 Bn (89%) was spent by the entity resulting into un-utilized funds of UGX.0.881 Bn (11%). only 7 out of 11 of the Working Group planned outputs were reflected in the approved Ministry of Health annual work plan for FY2022/23, indicating a 36% alignment. No PDM implementation action plans had been developed and issued by the Secretariat at the time of Audit in September 2023. In addition, the Ministry of Health did not prepare and submit the required 4 quarterly performance reports to the secretariat.\n- Domestic arrears and other payables increased from UGX.54.4 Bn in the previous year to UGX.72.8 Bn as at 30th June, 2023 (representing an increase of 34%). I also noted that a sum of UGX.11,518,463,673 was budgeted to settle domestic arrears during the year 2022/23. However, the domestic arrears brought forward from the prior year amounted to UGX.54,439,306,151, resulting in a budget shortfall for domestic arrears of UGX.42,920,842,478.\n- An intangible asset (computer software) was not amortized thereby understating the depreciation expense and overstating non-current assets by UGX.142,221,327.\n- Included in the contingent liabilities is a sum of UGX. 67,617,513,758 (representing 89.4%) that has remained unresolved for a long time. In addition, review of the NDA financial statements for the period ended 30th June 2023 revealed that the", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 435, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "435 \nMinistry owes the Authority UGX.51,227,471,307 and this figure was included in the accounts receivable of the Authority.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 435, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Eight (8) projects under the infrastructure interventions by MoDVA were rolled over from financial year 2021/22 and 8 projects were planned for the Financial Year 2022/23. Review of progress of these projects indicated that some projects were behind schedule. Furthermore, works had not commenced at Masindi, Bugiri and Abim General Hospitals.\n- There was delayed construction of modular houses at Elegu, Mirama Hills and Busia (formerly Katuna site). The Ministry failed to acquire land at Mirama Hills, and the units were to be relocated to a regional Referral Hospital. The 20 residential units constructed at Namboole (formerly Mpondwe site) were not in use.\n- The average overall PFM performance by Ministry of Health during the financial year 2022/23 was 2.6 (fairly satisfactory performance) against a target of 4.0.\n- There was lack of a comprehensive procurement plan; failure of the Ministry to use the e-GP system while 4 procurements were delayed.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 436, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "436", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 436, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Ministry of ICT and National Guidance", "Community Mobilization and Mindset Change Digital Transformation", "Unqualified", "I noted that; \uf0b7 The Ministry had an approved budget of UGX.213.967Bn from the various programs, out of which, UGX.168.532Bn was warranted, resulting in a shortfall of UGX.45.435Bn representing an overall performance of 78.77%. \uf0b7 Out of the total warrants of UGX.168.532Bn availed to the Ministry during the year, UGX.166.232Bn was utilized resulting in unutilized warrants of UGX.2.3Bn representing 98.64% utilization. \uf0b7 Out of 117 employees on the Ministry of ICT&NG February 2023 salary payroll, 106 (90.6%) employees were fully verified, while 11 (9.4%) did not show up. Out of those who did not show up, 10 (ten) were not accounted for but paid UGX.15.46Mn, and one (1) was accounted for by Management. \uf0b7 A total of 11 (Eleven) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents and the Accounting Officer acknowledged their existence. The staff were recommended to be added on the payroll. \uf0b7 The Ministry paid some of its employees on wrong scales/notches leading to overpayments of UGX.54.6Mn to 41 employees and underpayments by UGX.97.4Mn to 94 employees. \uf0b7 Out of 177 approved positions, a total of 118 positions were filled leaving a gap of 59 vacant positions. \uf0b7 The Accounting Officer did not make sufficient budget provisions towards the settlement of domestic arrears despite the accumulation of a total of UGX.320.471Bn, in unpaid obligations. The amount provided in the budget for 2022/23 was only UGX.74.6Bn which is 23% of the reported arrears for the previous financial year. \uf0b7 The contract for the Electronic Records Document Management System procured at a contract price of UGX.354Mn, stated that the source codes were to be owned by the supplier until such a time when both parties agree otherwise. This was a weak clause in the contract, given the fact that the system belongs to the Ministry and as such, ownership of the most critical element of the system (the source code) should have been pronounced right from the onset of the agreement."], ["Ministry of Internal Affairs (MIA)", "Governance and Security", "Unqualified", "I noted the following: \uf0b7 MIA budgeted to collect UGX.1.7Bn during the financial year; however, only UGX.1.6Bn was collected, representing a 94% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 437, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "437 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 437, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- MIA had an approved budget of UGX.60.58Bn, out of which UGX.57.33Bn was warranted, resulting in a shortfall of UGX.3.25Bn, representing a 95% performance. Out of the total warrants of UGX.57.33Bn availed to the entity during the year, UGX.57.23Bn was utilised, resulting in un-utilised warrants of UGX.0.10Bn representing 99.8% utilisation.\n- Budgets for three (3) outputs assessed were not supported by individual activity costing and budgets.\n- 9 outputs with 35 activities and expenditure worth UGX. 23.05Bn were fully implemented and 8 outputs with 55 activities worth UGX.19.4Bn were partially implemented.\n- Out of 156 employees, a total of 155 (99.4%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified, and one employee on the payroll who did not appear for the validation was away on official study leave and was left on the payroll, pending validation upon his return.\n- Twenty-three (23) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. Upon confirmation by the Accounting Officer regarding their status, these individuals were included on the validated payroll.\n- Seven (07) employees on the payroll had inconsistencies in their dates of birth captured in the payroll and data captured by NIRA on the National Identity cards.\n- Out of the UGX.9.5Bn budgeted and approved wage funds for the four financial years under review, only UGX. 8.4Bn was spent, giving rise to unspent balances amounting to UGX.1.1Bn\n- Out of 225 approved positions, a total of 176 positions were filled, leaving a gap of 49 vacant positions. However, I was not availed the approved structure for Amnesty Commission, though the above-validated staff includes those of the Commission.\n- The Directorate of Community Service has eight (08) regions across the country, each with one staff and offices in 79 districts, each with one officer, leaving 67 out of the 146 districts in the country without any district community service officers. Further, the directorate only has five operational vehicles, three at the Ministry headquarters and two at the regional officers; thus, the six regional offices do not have vehicles.\n- In the financial year 2022/2023, out of the 29,183 offenders identified as eligible for community service orders, only 13,993 (48%) social inquiry reports were prepared.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 438, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "438", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 438, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 3% of the sentenced offenders absconded from fulfilling their community service orders in the FYR 2022/2023. \uf0b7 Cases of trafficking of persons have increased over time, with cases rising by 185% from 421 cases in 2021 to 1200 cases in 2022. \uf0b7 Government does not have shelters for victims of trafficking, and the temporary shelter at CID headquarters is very small. \uf0b7 The Coordination Office for prevention of trafficking in persons at the Ministry of Internal Affairs faces challenges in responding to complaints of abuse from suspected trafficked persons especially migrant workers, which at times results in the death of some victims due to delayed response. \uf0b7 Though the trafficking in persons database was developed by the International Organization for Migration (IOM), it is not being utilised by the Ministry of Internal Affairs. \uf0b7 According to the budget estimates for the year the Ministry did not have a budget to settle outstanding arrears of prior years of UGX.2.422Bn and accumulated additional UGX.5.937Bn leading to closing arrears at the year-end of UGX.8.2Bn", null, null], ["Ministry of Justice and Constitutional Affairs (MoJCA)", "Governance and Security", "Unqualified", "Audit revealed the following: \uf0b7 Out of the total warrants of UGX.127.137Bn availed to the entity during the year under the Governance and Security programme, UGX.121.811Bn was utilised, resulting in un-utilised warrants of UGX.5.326Bn representing 96% utilisation. \uf0b7 Out of the total receipts availed to the entity for the financial year of UGX.373.724Bn, UGX.348.752Bn was spent by the entity, resulting in an unspent balance of UGX.24.972Bn representing an absorption level of 93%. \uf0b7 Out of 12 quantified outputs worth UGX.51.028Bn assessed, One (01) output worth UGX.1.621Bn was fully implemented, while 11 outputs worth UGX.49.406Bn were partially implemented. \uf0b7 Operations of the Administrator General; Out of the total warrants of UGX.2.26Bn availed during the year, UGX.1.486Bn (representing 66% utilisation) was utilised, while UGX.0.774Bn was un-utilised. I also noted that all three (03) outputs under the Administrator General, comprising fourteen (14) activities worth UGX.1.486Bn, were partially implemented. \uf0b7 The total funds available on the estate account for 402 estates of deceased individuals amounted to UGX.2.874Bn. However, out of this, only UGX.0.469Bn (03%) was paid to the estates\u2019 beneficiaries in the financial year 2022/2023, leaving a balance of UGX.2.405Bn as at 30th June 2023."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 439, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "439 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 439, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 4,509 certificates of no objection processed to completion, the Administrator General experienced delays ranging from 21 days to 4.5 years in processing 4,435 certificates (98%), translating into an average delay of 1.5 years. I reviewed 277 beneficiary files and noted that only 10 CONOs (04%) were processed within 19 days after the families\u2019 consent. This implies that the Administrator General experienced delays in processing 267 certificates of no objection (96%), with delays ranging from 1 to 4 years.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 440, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services and observed that; \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 440, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX.1.965Bn availed to the directorate during the year, UGX.1.725Bn was utilised, resulting in un-utilised warrants of UGX.0.240Bn representing 88% utilisation. I further assessed the implementation of three (03) outputs that had been fully quantified worth UGX. 1.726Bn and noted that all of the three (03) outputs were partially implemented.\n- Out of 1,830 requests to the Solicitor General to clear contracts, only 554 (or 30%) of the requests were cleared within the 14 days provided in the charter.\n- Out of 1,214 cleared contracts, over 50% of the contract clearance reports are dispatched within two (02) days.\n- There instances where the dispatch of reports is not immediate. For instance, the Ministry took between 10 to 30 days to dispatch 129 cleared contracts and more than one month to inform 88 Institutions of their cleared contracts.\n- DLAS as a department had an approved structure of 52 staff. Out of this, 38 positions were filled, and 14 were vacant, representing 27% of the approved structure.\n- During the financial years 2020/21, 2021/22 and 2022/23, MoJCA budgeted for UGX.155.73Bn for the settlement of court awards and compensations to third parties, out of which UGX.108.39Bn was released and spent.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 440, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The Ministry procured the Directorate of Civil Litigation Information Management System (DCLIMS) to provide automated functionality to manage civil suits filed against the Government in the courts of law. A review of the user logs showed limited access to and utilisation of the information on the system. I also found that cases handled by other government institutions are not recorded on the system and that old files of decided cases have not yet been migrated to the system. As such, the actual liability of government arising out of court cases may be inaccurate. I also noted the following; \n440", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 440, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 144 cases comprising paid and unsettled cases worth UGX.45.18Bn were not recorded in the databases. \uf0b7 Out of 84 unsettled court awards, 18 court awards worth UGX.12.251Bn remained unpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling to UGX.25.165Bn, exceeding the principal amounts awarded by UGX.12.915Bn. \uf0b7 Out of 29 communications to MDALs on court awards, the Ministry made a timely communicated court award in one instance. For the other cases, delays in communicating court awards ranged from 20 days to 5 years, implying an average delay of over one (1) year. \uf0b7 Out of 314 employees on the MoJCA February 2023 salary payroll, a total of 311 (99%) were verified, while 3 (1%) did not show up, 101 employees on the payroll had inconsistencies in their names and dates of birth, captured in the payroll and data captured by NIRA on the National Identity cards. \uf0b7 Out of the UGX.37.409Bn budgeted and approved wage funds for the four financial years, only UGX.31.085Bn was spent giving rise to unspent balances amounting to UGX.6.325Bn. \uf0b7 Under\u2013remittance of UGX.0.202Bn of statutory deductions were made by the entity during the period. \uf0b7 Out of 441 approved positions, a total of 349 positions were filled leaving a gap of 92 vacant positions. \uf0b7 Accumulated domestic arrears increased from UGX.531.295Bn in the previous year to UGX.740.890Bn as at 30th June 2023, representing an increase in arrears by 39.4%. The Ministry budgeted for UGX.30Bn to settle arrears due to war debt claimants. However, no funding was availed, and thus no payments were made despite the verified actual liability figure of UGX.297.5Bn at the start of the year.", null, null], ["Ministry of Kampala Capital City and Metropolitan Affairs", "Development Plan Implementation Public Sector Transformation Sustainable Urbanisation and Housing", "Unqualified", "I noted that; \uf0b7 The Ministry had an approved budget of UGX.10.215Bn from the various programmes out of which UGX.8.346Bn was warranted resulting in a shortfall of UGX.1.869 representing 82% performance. \uf0b7 Out of the total warrants of UGX.8.346Bn availed to the entity during the year, UGX.8.127Bn was utilized resulting in un-utilized warrants of UGX.0.219Bn representing 97% \uf0b7 The budgets for the six (6) outputs assessed were not supported by individual activity costing and budgets."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 441, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "441", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 441, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the 53 activities, the entity fully implemented 44 activities and the remaining (9) activities were partially implemented. \uf0b7 UGX. 80,734,600 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 Out of the UGX. 980,000,000 budgeted and approved wage funds for the financial years 2021/2022-2022/2023, only UGX. 488,608,855 was spent giving rise to unspent balances amounting to UGX. 491,391,145. \uf0b7 Out of 50 approved positions, 23 positions were filled leaving a gap of 27 vacant positions. \uf0b7 The Ministry failed to submit monthly reports on procurements and disposals to PPDA as required by the law. \uf0b7 The Ministry failed to undertake eight (8) procurements worth UGX. 1,002,044,687 on the e-procurement system (E-GP)", null, null], ["Ministry of Lands, Housing & Urban Development", "Natural Resources, Environment, Climate Change, Land and Water Sustainable Urbanisation and Housing", "Unqualified", "I noted the following: \uf0b7 Out of the budget of UGX. 303,674,445,398, only UGX. 282,106,368,536 was warranted resulting in a shortfall of UGX 21,568,076,862 (8%). \uf0b7 Twenty-one (21) activities were fully implemented, twenty-four (24) activities were partially implemented, while thirty (30) activities remained unimplemented. \uf0b7 Out of 526 staff on February 2023 main salary payroll, 485 staff (92%) were fully verified, 28 staff (6%) partially verified, while 13 (2%) staff were not verified. \uf0b7 Out of 274 staff on February 2023 contract salary payroll, 258 staff (94%) were fully verified, 10 staff (4%) partially verified and 6 staff (2%) were not verified. \uf0b7 The Ministry lacks guidelines for land compensations process. \uf0b7 141 divested properties were not valued although deposits amounting to UGX. 11,020,244,520 have already been made. As such, the basis of the payments made could not be ascertained."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 442, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 144 cases comprising paid and unsettled cases worth UGX.45.18Bn were not recorded in the databases. \uf0b7 Out of 84 unsettled court awards, 18 court awards worth UGX.12.251Bn remained unpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling to UGX.25.165Bn, exceeding the principal amounts awarded by UGX.12.915Bn. \uf0b7 Out of 29 communications to MDALs on court awards, the Ministry made a timely communicated court award in one instance. For the other cases, delays in communicating court awards ranged from 20 days to 5 years, implying an average delay of over one (1) year. \uf0b7 Out of 314 employees on the MoJCA February 2023 salary payroll, a total of 311 (99%) were verified, while 3 (1%) did not show up, 101 employees on the payroll had inconsistencies in their names and dates of birth, captured in the payroll and data captured by NIRA on the National Identity cards. \uf0b7 Out of the UGX.37.409Bn budgeted and approved wage funds for the four financial years, only UGX.31.085Bn was spent giving rise to unspent balances amounting to UGX.6.325Bn. \uf0b7 Under\u2013remittance of UGX.0.202Bn of statutory deductions were made by the entity during the period. \uf0b7 Out of 441 approved positions, a total of 349 positions were filled leaving a gap of 92 vacant positions. \uf0b7 Accumulated domestic arrears increased from UGX.531.295Bn in the previous year to UGX.740.890Bn as at 30th June 2023, representing an increase in arrears by 39.4%. The Ministry budgeted for UGX.30Bn to settle arrears due to war debt claimants. However, no funding was availed, and thus no payments were made despite the verified actual liability figure of UGX.297.5Bn at the start of the year.", "None", "None"], "type": "table"}}, {"content": "442 \nMinistry of Agro-Industrialization Unqualified I observed that: Local \nGovernment Development Plan \nImplementation \nGovernance and Security \nHuman Capital Development \nLegislation, Oversight and Representation \nNatural Resources, Environment, Climate Change, Land and Water \nPublic Sector Transformation \nRegional Balanced Development \nSustainable Urbanisation and Housing \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 442, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry of Local Government collected UGX.4,760,687,200 against the budgeted NTR of UGX.170,000,000.\n- The entity had an approved budget of UGX.72.939Bn from the various programmes, out of which UGX.59.205Bn was warranted, resulting in a shortfall of UGX.13.734Bn, representing a performance of 92%.Out of the total warrants of UGX.59.205Bn availed to the entity during the year, UGX.50.119Bn was utilised, resulting in un-utilised warrants of UGX.9.086Bn representing 76% utilisation.\n- The budgets for all the eighteen (18) outputs assessed were not supported by individual activity costing and budgets worth UGX.29,386,956,279.\n- Implementation of E-LogRev had an approved budget of UGX.7Bn for financial years 2021/2022 and 2022/2023, out of which UGX.6.3Bn was warranted to rollout different sites across the country, resulting in a shortfall of UGX.0.7Bn for FYR 2022/2023.\n- Out of the 49 sites that had been enrolled on E-LogRev, 41 had fully embraced the system, and eight were partially utilising it.\n- All the 49 sites for which E-LogRev had been installed had no approved IT staff structure, and all sites inspected had challenges reconciling revenue since the E- LogRev system does not recognise the outstanding balance in case of partial payment by a taxpayer.\n- E-LogRev users had not been availed with sufficient gadgets such as; phones, laptops, printers, and point-of-sale machines, among others, which are useful in operating the revenue system.\n- All sites rolled on the E-LogRev system for revenue collection improvement were not integrated with IFMS to facilitate information sharing for decision-making.\n- MoLG allocated a start-up amount of UGX.50,000,000 to each beneficiary despite the differences in the requirements and size of the newly created administrative units. The ministry delayed disbursing UGX.826,332,000 to 17 local governments as start-up funds.\n- Out of an approved budget of UGX.19,000,000,000 for implementation of PDM activities, UGX.15,438,761,720 was released, resulting in a deficit of UGX.3,561,238,280, representing 19%. Out of the total receipts of UGX.15,438,761,720, the entity spent UGX. 15,239,900,698 (99%), resulting in unutilised funds of UGX.198,861,022 (1%). I further noted the following in regard to PDM;\n- The MoLG budget and work plans were not aligned with the action plan.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 443, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "443", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 443, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Two (2) of the four (4) required quarterly performance reports were prepared and submitted to the PDM Secretariat. \uf0b7 The profile of the master trainers of trainers did not include District Production Officers and District Community Officers. However, it included other cadres like Commercial Officers and Parish Chiefs who were outside the prescribed cadres. \uf0b7 The Ministry did not have baseline data for the Parish Development Model. \uf0b7 Out of 627 employees, 622 (100%) who appeared for the payroll validation exercise presented all the pre-requisite documents/information and were fully verified. 34 employees on the main payroll had inconsistencies in their names, dates of birth captured in the main payrolls and data captured by NIRA on the National Identity cards. I further noted the following in regards to the payroll audit; **-** Out of the UGX.65,776,911,110 budgeted and approved wage funds for the four financial years, only UGX.35,854,821,353 was spent, giving rise to unspent balances amounting to UGX.25,022,874,975. **-** Out of 524 approved positions, a total of 469 positions were filled, leaving a gap of 55 vacant positions. **-** Over\u2013remittance of UGX.175,869,931 and under-remittance of UGX.244,530,548 of statutory deductions were made by the entity during the period. **-** Over\u2013remittance of UGX.53,709,740 and under-remittance of UGX.81,781,936 of non-statutory deductions were made by the entity during the period. **-** UGX.167,389,200 was charged on the wrong account codes, contrary to the posting terms. **-** 63 staff were paid a total of UGX.561,061,869 off the IPPS and HCM systems. \uf0b7 The Ministry had accumulated domestic arrears worth UGX.22,458,091,390. \uf0b7 The Ministry had an approved budget for the financial year 2022/2023 worth. UGX.1,884,360,702 to clear arrears, yet UGX.24,523,393,168 was the arrears amount disclosed in the financial year 2021/2022; hence an under-budgeting of UGX.22,639,032,466. \uf0b7 A number of LGs have non-functional LED infrastructures, which has led to the Local Governments having poor analysis of the weaknesses and potentials of their local economies.", null, null], ["Ministry of Public Service (MoPS)", "Public Sector Transformation", "Unqualified", "I noted that: \uf0b7 NTR of only UGX.117,237,677 was collected against UGX.700,000,000 that was budgeted to collect for the FYR 2022/2023, representing a 16.7% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 444, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "444 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 444, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.30.805Bn from the various programmes out of which UGX.25.914Bn was warranted resulting in a shortfall of UGX.4.891Bn representing a performance of 84.1%.\n- Out of the total warrants of UGX.25.941Bn availed to the entity during the year, UGX.24.99Bn was utilized resulting in un-utilized warrants of UGX.0.924Bn representing 96.4% utilization.\n- The budgets for all 19 outputs assessed were not supported by individual activity costing and budgets.\n- Three (3) outputs were fully implemented, 16 outputs were partially implemented while 24 activities remained unimplemented.\n- That out of the 19 zonal SUCs only one (1) regional/zonal SUC was launched and operationalised in Hoima District Local Government on 28th June 2023 representing a performance of only 5.2% of the target.\n- The land for the establishment of the SUCs was not titled and ownership was still contested between Posta Uganda, Uganda Telecom Ltd and Post Bank.\n- Out of the 14 MDAs that had promised to provide staff to set up the centre, only 8 honored their commitment.\n- Only 4 of the 14 participating MDAs signed a binding Memorandum of Understanding (MoUs) with the MOPS and Hoima DLG to collaborate on delivering their unique services at the SUC.\n- The centre lacked a sufficient operational budget to cater for operational costs to run the centre.\n- The centre handled a total of 1,039 which translates into an average of 259 clients per month. This is low compared to the expected monthly target.\n- A total of UGX.5.679Bn was released against the budgeted amount for RAPEX activities, representing 72.8% performance of the budget which affected implementation of planned activities.\n- The legal review that gives effect to the implementation of RAPEX was still ongoing.\n- Only 120 staff of Rural Electrification Agency were completely validated and absorbed into the new structure of the Ministry of Energy and Mineral Development, while the balance of 16,458 employees await validation.\n- The Ministry, in its compensation plan, determined 2,200 personnel to be laid off as a result of the RAPEX exercise. The Ministry correspondingly determined the total terminal benefits as UGX.74.033Bn however there was no budgetary provision for this.\n- Out of the 86 Ministries, only 11 (12.8%) Ministries had developed service delivery standards and submitted to MoPS. In addition, the service delivery standards", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 445, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "445", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 445, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "submitted had not been approved and certified by National Planning Authority (NPA). \uf0b7 Four (4) districts of Mubende, Moroto, Katakwi, Kaberamaido had no health centre IVs. \uf0b7 36 of the 38 health centres inspected were under staffed below the required standard. \uf0b7 11 of the 38 health centres did not have the required number of beds for the patients as per the required standard. \uf0b7 All the 38 health centres inspected had insufficient or inadequate infrastructure. \uf0b7 Out of 256 employees, a total of 256 (100%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified \uf0b7 A total of 86 employees on the main payroll had inconsistencies in their names, and dates of birth captured in the main payrolls and data captured by NIRA on the National Identity cards. \uf0b7 Out of the UGX.30,299,562,974 budgeted and approved wage funds for the six financial years, only UGX.18,628,092,334 was spent giving rise to unspent balances amounting to UGX.8,877,628,270 \uf0b7 Out of 340 approved positions, a total of 257 positions were filled leaving a gap of 95 vacant positions. In addition,12 positions were over-filled. \uf0b7 The Ministry had accumulated domestic arrears worth UGX.2,316,002,920. \uf0b7 MoPS budgeted for UGX.55,798,030 for settlement of domestic arrears, although the domestic arrears payable by 30th June 2022 were totalling to UGX.1,936,837,211 hence under budgeting by UGX.1,881,039,181. \uf0b7 The Ministry had an outstanding property rates liability of UGX.79,587,301. \uf0b7 MoPS did not budget for the settlement of liabilities relating to court awards and compensations in the FYR 2022/2023, although the court awards and compensations payable by 30th June 2022 were totaling to UGX.1,036,969,700. \uf0b7 One (1) of the two (2) cases in which compensation had been granted, had taken more than five (5) years without settlement. \uf0b7 MoPS has not developed and does not maintain a comprehensive register or record of cases and as such the entity could not make submissions to MofPED and MoJCA as required.", null, null], ["Ministry of Tourism, Wildlife and", "Tourism Development", "Unqualified", "I noted that; \uf0b7 The Ministry budgeted to collect UGX.4.56Bn of NTR. Out of this, UGX.4.56Bn (100%) was collected."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 446, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "446", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 446, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Antiquities (MoTWA)", "", "", "\uf0b7 The entity had an approved budget of UGX.172.894Bn from one programme out of which UGX.88.5Bn was warranted resulting in a shortfall of UGX.88.4Bn (51.2%). \uf0b7 Out of the total warrants of UGX.88.5Bn availed to the entity during the year, UGX.85.4Bn was utilized, resulting in un-utilized warrants of UGX.3.1Bn representing 96.5% utilization. \uf0b7 Out of 178 employees on the Ministry of Tourism February 2023 salary payroll, a total of 164 (92.13%) were fully verified, 13 (7.3%) partially verified, and 1 (0.6%) did not show up. \uf0b7 Out of 20 short-term employees on the Ministry of Tourism February 2023 salary payroll, 17 (85%) were fully verified, while 3 (15%) did not show up. \uf0b7 A total of 23 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. \uf0b7 Out of 319 approved positions, a total of 177 positions were filled leaving a gap of 142 vacant positions. \uf0b7 The Ministry had total payables of UGX.3.19Bn relating to contributions to International Organisations of which UGX.3.10Bn has been outstanding for over three financial years. \uf0b7 A total of 284 sites and monuments have been documented by the Ministry, but not yet gazetted as part of the national heritage."], ["Ministry of Water and Environment", "Agro-industrialization Human Capital Development Natural Resources, Environment, Climate Change, Land and Water", "Unqualified", "I observed the following; \uf0b7 The Ministry collected NTR from non-exchange transactions amounting to UGX 1,568,904,200 but I could not ascertain the level of performance since the budgeted revenue amounts were not indicated. \uf0b7 The Ministry had an approved budget of UGX 533.9Bn out of which UGX 339.2Bn was warranted resulting in a shortfall of UGX 194.7Bn representing a 63.5% performance. \uf0b7 Out of the total warrants of UGX 339.2Bn availed to the entity during the year, UGX 337.2Bn was utilized resulting in un-utilized warrants of UGX 2Bn representing 99.4% utilization. \uf0b7 Out of seventeen (17) outputs that had been fully quantified with a total of one hundred thirty-three (133) activities worth UGX.149.5Bn and noted that one (1) output with one (1) activity and expenditure worth UGX.0.04Bn was fully implemented, sixteen (16) outputs with one hundred thirty-one (131) activities worth UGX 149.46Bn were partially implemented while twenty-six (26) activities remained unimplemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 447, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "submitted had not been approved and certified by National Planning Authority (NPA). \uf0b7 Four (4) districts of Mubende, Moroto, Katakwi, Kaberamaido had no health centre IVs. \uf0b7 36 of the 38 health centres inspected were under staffed below the required standard. \uf0b7 11 of the 38 health centres did not have the required number of beds for the patients as per the required standard. \uf0b7 All the 38 health centres inspected had insufficient or inadequate infrastructure. \uf0b7 Out of 256 employees, a total of 256 (100%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified \uf0b7 A total of 86 employees on the main payroll had inconsistencies in their names, and dates of birth captured in the main payrolls and data captured by NIRA on the National Identity cards. \uf0b7 Out of the UGX.30,299,562,974 budgeted and approved wage funds for the six financial years, only UGX.18,628,092,334 was spent giving rise to unspent balances amounting to UGX.8,877,628,270 \uf0b7 Out of 340 approved positions, a total of 257 positions were filled leaving a gap of 95 vacant positions. In addition,12 positions were over-filled. \uf0b7 The Ministry had accumulated domestic arrears worth UGX.2,316,002,920. \uf0b7 MoPS budgeted for UGX.55,798,030 for settlement of domestic arrears, although the domestic arrears payable by 30th June 2022 were totalling to UGX.1,936,837,211 hence under budgeting by UGX.1,881,039,181. \uf0b7 The Ministry had an outstanding property rates liability of UGX.79,587,301. \uf0b7 MoPS did not budget for the settlement of liabilities relating to court awards and compensations in the FYR 2022/2023, although the court awards and compensations payable by 30th June 2022 were totaling to UGX.1,036,969,700. \uf0b7 One (1) of the two (2) cases in which compensation had been granted, had taken more than five (5) years without settlement. \uf0b7 MoPS has not developed and does not maintain a comprehensive register or record of cases and as such the entity could not make submissions to MofPED and MoJCA as required.", "None", "None"], "type": "table"}}, {"content": "447 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 447, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There were delays in implementation of contracts which affected service delivery to the intended beneficiaries in 9 sampled activities worth UGX 14.1Bn\n- Out of 419 employees who were on the Ministry of Water & Environment main payroll of February 2023, 408 (97%) appeared for the validation exercise and were validated, while eleven 11 (3%) staff did not appear for the headcount.\n- Of the 11, Six (6) were accounted for by the Accounting Officer as being away on study leave, three (3) had retired or transferred service, while Two (2) absconded from duty.\n- The entity had 1,168 employees on the short-term/temporary contract payroll of which 1,145 (98.03%) were verified, 1 (0.09%) partially verified and 22 (1.89%) were not verified.\n- Out of the UGX 107,709,574,047 approved wage funds for the four financial years, only UGX 55,599,362,725 was spent giving rise to unspent balances amounting to UGX 52,110,211,322\n- Out of 699 approved positions, a total of 412 positions were filled leaving a gap of 287 vacant positions.\n- The Ministry did not have an approved establishment structure for contract staff\n- Payables increased from UGX. 93,048,428,850 in the FY2021/22 to UGX. UGX.146,225,767,477 in the financial year under review representing a 7.2%.\n- Out of UGX. 93,048,428,850 outstanding commitments for the year ended 30th June 2022 the Ministry had an approved budget of only UGX 16,136,032,726 (17%) for clearing domestic arrears leaving a balance of UGX. 76,912,396,125 (83%).\n- The Ministry had outstanding letter of credit amounting to UGX. 2,982,862,578 which have been outstanding for more than one year.\n- There was a delayed Government 15% counterpart funding contribution on a contract to supply solar powered water pumping system in specified rural sub- counties.\n- Out of the 1,641 PAPs assessed for compensation for the Kabuyanda dam and irrigation project at UGX 9,808,259,376 only 1,145 PAPs had been compensated a total amount of UGX 8,334,593,298 leaving 491 PAPs yet to be compensated.\n- Out of the 782 PAPs assessed for compensation for the Matanda dam and irrigation project at value of UGX 17,113,560,272 none had been compensated.\n- The Ministry planned to cancel the 20,000 land titles issued in wetlands to private developers across the country but only 660 had been cancelled.\n- The publication of the 5-year inventory of wetlands was last done 2016.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 448, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "448 \nMinistry of Integrated Transport Unqualified Works and Infrastructure and \nTransport Services \n(MoWT) \nSustainable \nUrbanisation and \nHousing \nI observed the following;", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 448, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- MoWT budgeted to collect NTR of UGX.245.2Bn during the year. However, by the year end UGX.216.503Bn had been collected representing an 88% level of performance.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the approved budget for GOU funding of UGX.963.6Bn, UGX.832.8Bn was warranted resulting in a shortfall of UGX.130.8Bn representing 86.4% performance.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX.832.8Bn availed to the Ministry during the year, UGX.655.2bn was utilized resulting in un-utilized warrants of UGX.177.6Bn representing 79% utilization.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of sixteen (16) outputs with a total of one hundred and five activities (105) activities worth UGX.411Bn: Three (03) outputs with thirteen (13) activities and expenditure worth UGX.35.13Bn were fully implemented, Thirteen (13) outputs with ninety two (92) activities worth UGX.375.967Bn were partially implemented and Twenty one (21) activities remained unimplemented in addition budgets for all the sixteen (16) outputs assessed for MoWT were not supported by individual activity costing and budgets.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Funds totalling UGX.260,107,450 were irregularly diverted from the activities for which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was delayed completion of; Construction of a Ferry Landing Site at Gerenge in Katabi Town Council, Civil Works for Upgrading of Shimon Roads (3.178km) and Civil Works for the upgrading of Kiwogoloma-Kitukutwe-Kijabijjo road (4.5km) and Bulindo-Nsansa-Namugongo road (4.56km), Ssezibwa (Bulandi \u2013Gyira) Swamp Crossing Between Kayunga and Nakasogola Districts as well as civil Works for Upgrading of Kafunta-Buwampa Road (9.5KM).", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- The entity had 764 employees on the short-term/temporary contract payroll of which 488 (63.8%) were complete verified, 230 (30.1%) partially verified, 28 (3.6%) not verified and 18 (2.4%) staff did not appear for the headcount.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n449", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry maintains separate payrolls for permanent/mainstream staff and for contract/short-term staff with monthly salaries of UGX.1,352,733,061 and UGX.1,326,526,947 respectively. This practice can lead to abuse and complicates wage estimation and management.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Five (5) employees on the payroll of the entity were also on other Government payrolls and had drawn total salaries of UGX.72,485,500 for the period under review.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A total of 44 employees on the HCMS payroll had inconsistencies in their names, NINs, gender and dates of birth, captured in the payroll and data captured by NIRA on the National IDs while 178 short term employees also had similar inconsistencies.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Nineteen (19) staff were paid UGX.861,777,260 using different scales other than those provided in the circulars from the MoPS. In addition, 265 staff were paid without consideration of their scales and notches based on the duration of service leading to overpayments of UGX.14,199,790 and underpayments of UGX.18,599,666.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A comparison of the IPPS payroll register and IFMS payment file revealed that 132 staff were paid a total of UGX.2,808,398,909 off the IPPS payroll.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Additional lump sum transfers of wages and salaries amounting to UGX.9,376,566,707 were made to various commercial banks belonging to regional offices other than transferring salary payments directly to individuals bank account contrary to the Straight-through payment system prescribed by Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was under-remittance of statutory deductions and non-statutory deductions amounting to UGX.2,893,139,512 and UGX.122,467,164 respectively.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Out of 698 approved positions ((including the establishment for Soroti Flying school), a total of 520 positions were filled as at 30th April, 2023 leaving a gap of 178 vacant positions as per the establishment. I further noted that 2 staff were recruited for positions not approved in the Ministry\u2019s structure.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n450 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A comparison of the entity-approved salary estimates of UGX.17,598,975,096 with the recomputed payroll costs of UGX.17,201,932,376 revealed that the Accounting Officer overestimated the wage cost by UGX.397,042,720.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- The entity charged the wrong expenditure code (211102- Contract staff salaries) to the tune of UGX.233,820,430 to cover employee costs for General staff (211101- General Staff Salary).", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry had neither confirmed nor dismissed 19 employees who had served the mandatory probationary period of 6 months.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total of UGX.215.165 Bn received for implementation of PDM activities, UGX.215.074 Bn was spent (99.95%) by the Ministry resulting in under absorption of the released funds of UGX.0.091Bn (0.05%).", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- A comparison of the PDM Working Group activity implementation action plan with the Ministry budget and work plan revealed that the Ministry budget and work plan activities were not adequately quantified to permit comparison with the action plan in the Pillar 2-Infrastructure and Economic Services Operation Manual.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry as the chair of the PDM Pillar 2-Infrastructure and Economic Services working group, did not ensure that; pillar working group quarterly performance reports are prepared and submitted to the secretariat as well as development and submission to the pillar working group the formulas for calculation of the Parish Vulnerability Index for approval.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that much as PDM road interventions had been planned and implemented in the districts there was no evidence of involvement of the LGs.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- The purchase of the Road Construction equipment (Motor Graders, Wheel Loaders, Dump Trucks and Water Bowser Trucks for Sixteen (16) to support the implementation of the PDM programme in new Districts has not been delivered even after the contracted delivery dates.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry had long outstanding payables amounting to UGX.215,492,177,812.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n451 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 403 ministry\u2019s pieces of land, 7 (1.7%) pieces had titles, 130 (32.2%) of land were surveyed but had no titles while 266 (66%) pieces of land were not surveyed.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- For the year under review, the Republic of Uganda contributed UGX.66,227,731,147 for Democratic Republic of Congo Roads bringing its total contribution for Civil Works to USD 50,974,300 out of the total expected contribution of USD 101,948,600. However, I established that despite making 50% of its contribution, the contractor had only accomplished 17% of the works funded by the Government of Uganda.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I reviewed the implementation of the Kabalega International Airport project and noted that funds to the tune of EUR. 254,785,794.38 being paid to the main contractor SBC (Uganda) Ltd and UGX. 4,501,110,335 and USD. 2,385,650.95 to the supervising consultant. However, the works had not yet been completed due to funding shortfall. MoWT had requested MOFPED for an additional UGX. 206Bn so as to make the airport operational.\n- The East African Civil Aviation Academy (EACAA) does not have land titles for the land. This has led to the encroachment of the land with some encroachers securing land titles for the land.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Uganda Land Commission allocated houses of East African Civil Aviation Academy (EACAA) to individuals despite numerous ministerial objections to the sale of EAC property.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry released UGX.26Bn to Standard Gauge Railway (SGR) for compensation for the project Affected Persons (PAPs). However, SGR utilized 20,492,045,895 (78.8%) of the funds, leaving UGX.5,507,954,105 (21.2%) unutilized.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Over a period of seven (7) years, SGR has acquired land in seven (7) districts of Tororo, Butaleja, Namutumba, Iganga, Luuka, Mayuge and Buikwe at a cost of UGX.134,706,628,578 as at 09/11/2023. However, titles for land worth UGX.13,321,150,657 have not yet been secured by the project.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Delayed project implementation of Standard Gauge (SGR) Railway project.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n452", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 From the review of the Standard Gauge Railway Project status of land acquisition and the final assessment reports, I noted that as at 13th October 2023; 2,200 PAPs worth UGX.159,649,885,792 who were assessed in the period 2016 to 2018 were still unpaid. \uf0b7 A review of PAPs master list as at 9th November, 2023 revealed that SGR has not compensated PAPs located along the railway line route in Mukono Industrial area because the PAPs have requested that the initial route be re-aligned or that SGR compensates them for the full factory spaces and not just the area affected by the railway route. \uf0b7 A number of road maintenance equipment from different Local Governments and the Zonal office had been grounded in the workshop yards for an average of 167 days without the necessary repairs to restore the equipment to functional use. \uf0b7 12 planned procurements worth UGX.37,955,632,272 that were initiated on EGP system were not executed. \uf0b7 I assessment the Implementation of Public Financial Management (PFM) System in the Ministry of Works and Transport (WoWT). On the basis of the methodology and assessment criteria used, the average overall PFM performance by Ministry of Works and Transport during the financial year 2022/23 was 3.0 (fairly satisfactory performance) against a target of 4.0.", null], ["Moroto Regional Referral Hospital", "Human Capital Development", "Unqualified", "I noted the following; \uf0b7 The Hospital received UGX. 11.647Bn (92%) out of approved budget of UGX.12.631Bn, resulting in a shortfall of UGX.0.984Bn. This affected activity implementation. \uf0b7 The Hospital utilized UGX.11.607Bn (99.99%) out of availed warrants of UGX. 11.647Bn, resulting in unutilized funds of UGX.0.040Bn \uf0b7 Moroto RRH had 282 employees on the IPPS payroll of which 224 (79%) were fully verified, 10 (4%) partially verified, 11 (4%) not verified, and 37 (13%) did not show up due to reason of exit from the hospital resulting from retirement, abscondment, retirement, transfer of service and death. \uf0b7 A total of 24 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 453, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "453", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 453, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Total of UGX. 0.025Bn was paid to 13 staff who had been retired, either transferred, absconded or died. These resulted into financial loss to government. \uf0b7 Out of 368 approved positions, a total of 260 positions were filled leaving a gap of 132 vacant positions. In addition, 24 positions were over-filled. I further noted that 24 positions were over-filled. \uf0b7 Inadequate of non-delivery of requested essential medicines by NMS to the hospital in various instances. \uf0b7 The Hospital experienced drug stock outs resulting into lack of several essential, vital and necessary drugs.", null, null], ["Mountains of the Moon University (MMU)", "Human Capital Development", "Unqualified", "I observed that: \uf0b7 The University had outstanding payables relating to pending payments to part time lecturers of UGX.721,795,000. \uf0b7 The entity had a budget of UGX.45.9Bn out of which UGX.44.08Bn was warranted resulting in a shortfall of UGX.1.82Bn representing 96% performance. \uf0b7 Out of the budgeted NTR of UGX 3.90Bn for the year, only UGX 3.79Bn was collected representing a 97.18% performance \uf0b7 Out of the total warrants of UGX.44.08Bn availed to the entity during the year, UGX.38.3Bn was utilized resulting in un-utilized warrants of UGX.5.78Bn representing 86.89% utilization. \uf0b7 A total of 18 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA. \uf0b7 Out of 530 approved positions, a total of 262 (49%) positions were filled leaving a gap of 268 vacant positions. \uf0b7 Mountains of the Moon University did not have a fully constituted Council. \uf0b7 Mountains of the Moon University did not have a Risk Management Policy. Mubende Regional Referral Hospital Mubende Regional Referral Hospital Mubende Regional Referral Hospital"], ["Mulago National Referral Hospital (MNRH)", "Human Capital Development", "Unqualified", "I noted that: \uf0b7 Out of 1,368 employees who were on the main payroll of February 2023, a total of 1,335 (98%) appeared for the validation exercise and presented all the pre- requisite documents/information to confirm their existence and regularity of recruitment. \uf0b7 A total of 33 staff on the entity payroll for the month of February 2023 did not appear for the headcount."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 454, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "", "\uf0b7 From the review of the Standard Gauge Railway Project status of land acquisition and the final assessment reports, I noted that as at 13th October 2023; 2,200 PAPs worth UGX.159,649,885,792 who were assessed in the period 2016 to 2018 were still unpaid. \uf0b7 A review of PAPs master list as at 9th November, 2023 revealed that SGR has not compensated PAPs located along the railway line route in Mukono Industrial area because the PAPs have requested that the initial route be re-aligned or that SGR compensates them for the full factory spaces and not just the area affected by the railway route. \uf0b7 A number of road maintenance equipment from different Local Governments and the Zonal office had been grounded in the workshop yards for an average of 167 days without the necessary repairs to restore the equipment to functional use. \uf0b7 12 planned procurements worth UGX.37,955,632,272 that were initiated on EGP system were not executed. \uf0b7 I assessment the Implementation of Public Financial Management (PFM) System in the Ministry of Works and Transport (WoWT). On the basis of the methodology and assessment criteria used, the average overall PFM performance by Ministry of Works and Transport during the financial year 2022/23 was 3.0 (fairly satisfactory performance) against a target of 4.0.", "None"], "type": "table"}}, {"content": "454 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 454, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A total of 28 individuals whose names were not on the entity\u2019s February 2023 payroll appeared for the validation exercise with all the pre-requisite documents/information to confirm their existence and regularity of recruitment.\n- Four hundred fifty-one (451) employees on the payroll had inconsistencies in their names, NINs and dates of birth, captured in the payroll and data captured by NIRA on their National IDs.\n- Comparison of the payrolls and the IFMS payments system revealed that there were salary overpayments totaling to UGX.242,370,808 and salary underpayments totaling to UGX.927,553,687 during the four-year audit period.\n- Out of 2,036 approved positions in the Hospital Structure, a total of 1,117 positions were filled leaving a gap of 919 vacant positions.\n- The hospital charged the wrong expenditure codes to the tune of UGX.487,547,707 to cover employee costs for contract staff during financial years 2020/2021 and 2021/2022.\n- Out of the approved NTR estimates of UGX.3.87Bn that was budgeted to be collected by the Hospital during the year, UGX.5.54Bn was collected representing a 143% performance. This was attributed to acquisition of new specialized services that were previously not available such as organ transplant that increased revenue for the Hospital.\n- Out of the revised approved budget of UGX.109.26Bn from the Human Capital Development Programme, a total of UGX.106.40Bn was warranted resulting in a shortfall of UGX.2.86Bn representing a 97% performance.\n- Out of the total warrants of UGX.106.40Bn availed to the entity during the year, UGX.103.57Bn was utilized resulting in un-utilized warrants of UGX.2.83Bn representing 97% utilization.\n- Funds to the tune of UGX. 0.427Bn were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.\n- The Hospital had a credit line worth UGX.8,866,755,612 at NMS for the year 2022/23. However, the hospital consumed supplies worth UGX.9,201,504,539 resulting into an excess consumption of supplies worth UGX.334,748,927.\n- The required budget for maintenance of equipment was UGX.13.742bn and the available budget was UGX.4.933Bn thereby creating a deficit of UGX.8.809Bn.\n- The hospital signed a contract for construction of 150 units of staff houses at a contract price of UGX.30,288,600,856 on 20th June 2020 with the expected completion date of 20th June 2023. However, cumulative works worth UGX.8,644,359,178 had been certified by 06/06/2023 almost at the expiry of the contract period representing 28.5% performance", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 455, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "455", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 455, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Mulago Specialized Women and Neonatal Hospital", "Human Capital Development", "Unqualified", "I observed that: \uf0b7 The Women\u2019s Specialized Hospital budgeted to collect revenue amounting to UGX.9Bn during the year. However, by the end of the year only UGX.6.990Bn had been collected representing a 77.7% level of performance. \uf0b7 Out of the total warrants of UGX.31.99Bn availed to the Women\u2019s Specialized Hospital during the year, UGX.29.96Bn was utilized resulting in un-utilized warrants of UGX2.024Bn representing 93.6% utilization. \uf0b7 Out of 398 employees who were on the main payroll of February 2023, 386 (97%) appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified. \uf0b7 8 individuals whose names were not on the hospital\u2019s February 2023 payroll appeared for the validation exercise with all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified. \uf0b7 All the 28 employees on the contract payroll appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment. \uf0b7 Ninety seven (97) employees on the payroll had inconsistencies in their names and dates of birth from those captured in their National IDs. \uf0b7 The Women\u2019s Specialized Hospital had a staffing gap of 528 positions as per the updated establishment of April 2023. \uf0b7 The Dialysis Machine remained idle due to incomplete modification of the building and lack of staff to operate it. \uf0b7 The Hospital over-utilized its essential medicines and health supplies budget at NMS by UGX.111,370,877. \uf0b7 Contract managers did not prepare contract management plans for contracts worth UGX.1,332,094,484 for procurements made during the year. \uf0b7 The Hospital did not enforce submission of performance securities for procurements worth UGX.497,265,890 made during the year."], ["MULTI- MORBIDITY IN UGANDA RESEARCH CAPACITY INITIATIVE", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 456, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "456", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 456, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["(MURCI) PROJECT OF MBARARA UNIVERSITY OF SCIENCE and TECHNOLOGY (MUST)", "", "", ""], ["Multinational Edward and Albert Integrated Fisheries and Water Resources Management (LEAF II) Project Implemented By Ministry of Water And Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of the budgeted GOU funding of a sum of 20.05Bn, only UGX.0.69Bn was realised representing (3.4%). \uf0b7 Out of five (5) outputs with eleven (11) activities worth UGX.14.243Bn, targets for six (6) activities had been fully achieved while the remaining five (5) activities budgeted at UGX.6.21Bn were yet to be fully achieved. \uf0b7 Out of the approved budgeted donor funding of UGX.4.2Bn, UGX 3.7Bn a sum of was realised representing performance of 88% of the target. The project absorbed 100% of the total available funds for spending. \uf0b7 I assessed service delivery for two activities namely, construction of a surveillance station and supply of a research vessel and noted that they were delayed by up to 15months and 24 months respectively."], ["Multinational Lake Victoria Maritime Communication s and Transport Project (MLVMCT)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I observed that: \uf0b7 Out of the total expected cumulative disbursements of donor funds of USD 14,353,800, only USD 5,229,791 (36%) has been released leading undisbursed funds of USD 9,124,008 (64%) with one year left before project closure. \uf0b7 As a result of the un-disbursed donor funds, Government has accumulated commitment fees of USD 45,620. \uf0b7 As at 30th June 2023, the GoU had cumulatively contributed USD 1,599,697 out of the expected counterpart funding of USD 2,270,000 leading to a shortfall of USD 670,302 representing a contribution of 70.47% by GoU. \uf0b7 Out of UGX.27,999,051,640 for the financial year 2022/2023, UGX.11,493,825,345 was availed for spending in the year resulting in a shortfall of UGX.16,505,226,295 representing 41.1% performance."], ["Muni University", "Human Capital Development", "Unqualified", "I observed that:"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 457, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Mulago Specialized Women and Neonatal Hospital", "Human Capital Development", "Unqualified", "I observed that: \uf0b7 The Women\u2019s Specialized Hospital budgeted to collect revenue amounting to UGX.9Bn during the year. However, by the end of the year only UGX.6.990Bn had been collected representing a 77.7% level of performance. \uf0b7 Out of the total warrants of UGX.31.99Bn availed to the Women\u2019s Specialized Hospital during the year, UGX.29.96Bn was utilized resulting in un-utilized warrants of UGX2.024Bn representing 93.6% utilization. \uf0b7 Out of 398 employees who were on the main payroll of February 2023, 386 (97%) appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified. \uf0b7 8 individuals whose names were not on the hospital\u2019s February 2023 payroll appeared for the validation exercise with all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified. \uf0b7 All the 28 employees on the contract payroll appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment. \uf0b7 Ninety seven (97) employees on the payroll had inconsistencies in their names and dates of birth from those captured in their National IDs. \uf0b7 The Women\u2019s Specialized Hospital had a staffing gap of 528 positions as per the updated establishment of April 2023. \uf0b7 The Dialysis Machine remained idle due to incomplete modification of the building and lack of staff to operate it. \uf0b7 The Hospital over-utilized its essential medicines and health supplies budget at NMS by UGX.111,370,877. \uf0b7 Contract managers did not prepare contract management plans for contracts worth UGX.1,332,094,484 for procurements made during the year. \uf0b7 The Hospital did not enforce submission of performance securities for procurements worth UGX.497,265,890 made during the year."], "type": "table"}}, {"content": "457", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 457, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The entity had an approved budget of UGX 25.94Bn from the various programmes out of which UGX 24.73Bn was warranted, resulting in a shortfall of UGX 1.21Bn representing a 95% performance. \uf0b7 The University budgeted to collect Non Tax Revenue (NTR) of UGX 1.18Bn during the year; however, by year end only UGX 1.13Bn had been collected, representing 96% performance. \uf0b7 Out of the total warrants of UGX 24.73Bn availed to the University, UGX 24.55Bn was utilized, resulting in un-utilized warrants of UGX 0.18Bn, representing 99.3%. \uf0b7 The budgets for all eight (8) outputs assessed were not supported by individual activity costing and budgets. Of these, two (2) outputs with seven (7) activities with expenditure worth UGX 0.63Bn were fully implemented and Six (6) outputs with forty-six (46) activities worth UGX 3.9Bn were partially implemented. \uf0b7 Out of 235 employees on February 2023 salary payroll, 220 (94%) were fully verified while 15 (6%) did not show up. Eleven (11) individuals whose names were not on the payroll appeared for the validation exercise with all requisite documents. \uf0b7 Twenty one (21) employees on the main payroll had inconsistencies in dates of birth and 12 employees had inconsistencies in gender. \uf0b7 The University over and under remitted statutory deductions of UGX 104,785,057 and UGX 168,958,777 respectively in the four year period (2019/20-2022/23). \uf0b7 UGX 173,397,443 was irregularly paid from salary codes 211101 and 211102 to various accounts/beneficiaries for activities not related to salary payments. \uf0b7 The University had accumulated domestic arrears of UGX 926,557,007, increasing by UGX.85,793,661 from the previous year and yet only UGX 78,627,757 had been budgeted for settlement of domestic arrears during the year. \uf0b7 A review of the NTR register and receivables ageing schedule revealed that the University had long outstanding receivables for a period exceeding three years. \uf0b7 Two projects with a combined contract sum of UGX.9,423,542,836 had not been completed according to the planned completion dates. \uf0b7 The inspection of the buildings in the Capacity Building Centre revealed that all the buildings had structural problems requiring urgent renovation.", null, null], ["Mutundwe- Entebbe 132 KV Double Circuit Transmission Line Project", "Energy Development", "Unqualified", "I observed that: \uf0b7 Despite a contract cost of EURO 94,190.36 and an extension to January 11, 2023, the RAP consultancy by M/s Survesis failed to complete key milestones, leading to project delays."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 458, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Mulago Specialized Women and Neonatal Hospital", "Human Capital Development", "Unqualified", "I observed that: \uf0b7 The Women\u2019s Specialized Hospital budgeted to collect revenue amounting to UGX.9Bn during the year. However, by the end of the year only UGX.6.990Bn had been collected representing a 77.7% level of performance. \uf0b7 Out of the total warrants of UGX.31.99Bn availed to the Women\u2019s Specialized Hospital during the year, UGX.29.96Bn was utilized resulting in un-utilized warrants of UGX2.024Bn representing 93.6% utilization. \uf0b7 Out of 398 employees who were on the main payroll of February 2023, 386 (97%) appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified. \uf0b7 8 individuals whose names were not on the hospital\u2019s February 2023 payroll appeared for the validation exercise with all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified. \uf0b7 All the 28 employees on the contract payroll appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment. \uf0b7 Ninety seven (97) employees on the payroll had inconsistencies in their names and dates of birth from those captured in their National IDs. \uf0b7 The Women\u2019s Specialized Hospital had a staffing gap of 528 positions as per the updated establishment of April 2023. \uf0b7 The Dialysis Machine remained idle due to incomplete modification of the building and lack of staff to operate it. \uf0b7 The Hospital over-utilized its essential medicines and health supplies budget at NMS by UGX.111,370,877. \uf0b7 Contract managers did not prepare contract management plans for contracts worth UGX.1,332,094,484 for procurements made during the year. \uf0b7 The Hospital did not enforce submission of performance securities for procurements worth UGX.497,265,890 made during the year."], "type": "table"}}, {"content": "458", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 458, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 Seventy-nine (79) PAP land titles held by NewPlan Limited, the former RAP consultant, were yet to be retrieved by UETCL management by year end. \uf0b7 The titling process has encountered delays due to the expiration of contracts with NewPlan Limited and its successor M/s Survesis, as well as recent changes in the requirements mandated by the Land Information System. \uf0b7 Despite the compensation process starting in December 2015, by June 30th, 2022, only 905 (86%) out of 1,053 Project Affected Persons (PAPs) have been compensated, owing to land disputes, irregular titles, and missing documents. \uf0b7 The project is currently operating with expired Environment Impact Assessment (EIA) and Wetland User Permits which are overdue by 28 and 17 months, respectively.", null], ["Muyembe- Nakapiripiti Road project", "Integrated Transport Infrastructure & Services", "Unqualified", "I observed that: \uf0b7 Out of the total project funds of UGX.472,058,880,000 the cumulative disbursements to date totalled to UGX.128,398,198,579 resulting into UGX.343,660,681,421 of project funds undisbursed. \uf0b7 Out of the budgeted Islamic Development Bank (IsDB) disbursements of UGX. 60,584,362,402 for the year 2022/23 a total of UGX.83,244,144,606 (137%) was disbursed resulting in an excess of UGX.22,659,782,204. The excess in receipts is attributed to improved performance in terms of civil works by the Contractor. All disbursed amounts have been absorbed. \uf0b7 The Project budgeted to receive GOU funding of UGX.490,059,652 out of which UGX.472,154,106 (96%) was received, resulting in a shortfall of UGX.17,905,546 (4%). All disbursed amounts have been absorbed. \uf0b7 Only 17.572Kms were constructed out of the planned 34.96Kms representing only 50% implementation status and only 3.913 acres were acquired out of the planned 12.7 acres representing only 31% implementation status. \uf0b7 The Cumulative physical progress as at 30th June 2023 was 31.24% against time progress of 73.6%. \uf0b7 There were three (3) exhausted borrow pits that had not yet been fully restored. \uf0b7 I noted that that, only five (5) land titles out of the 23 had been fully subdivided and returned. \uf0b7 I observed four (4) road sections (Km65 to Km92, Km7 to Km9, Km6+600 RHS and Km38+400 to Km38+600) still had pending land acquisition issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 459, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Mulago Specialized Women and Neonatal Hospital", "Human Capital Development", "Unqualified", "I observed that: \uf0b7 The Women\u2019s Specialized Hospital budgeted to collect revenue amounting to UGX.9Bn during the year. However, by the end of the year only UGX.6.990Bn had been collected representing a 77.7% level of performance. \uf0b7 Out of the total warrants of UGX.31.99Bn availed to the Women\u2019s Specialized Hospital during the year, UGX.29.96Bn was utilized resulting in un-utilized warrants of UGX2.024Bn representing 93.6% utilization. \uf0b7 Out of 398 employees who were on the main payroll of February 2023, 386 (97%) appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified. \uf0b7 8 individuals whose names were not on the hospital\u2019s February 2023 payroll appeared for the validation exercise with all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified. \uf0b7 All the 28 employees on the contract payroll appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment. \uf0b7 Ninety seven (97) employees on the payroll had inconsistencies in their names and dates of birth from those captured in their National IDs. \uf0b7 The Women\u2019s Specialized Hospital had a staffing gap of 528 positions as per the updated establishment of April 2023. \uf0b7 The Dialysis Machine remained idle due to incomplete modification of the building and lack of staff to operate it. \uf0b7 The Hospital over-utilized its essential medicines and health supplies budget at NMS by UGX.111,370,877. \uf0b7 Contract managers did not prepare contract management plans for contracts worth UGX.1,332,094,484 for procurements made during the year. \uf0b7 The Hospital did not enforce submission of performance securities for procurements worth UGX.497,265,890 made during the year."], "type": "table"}}, {"content": "459 \nNational Infrastructures Unqualified I observed that: Building Review \nBoard (NBRB)", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 459, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Board had an approved budget of UGX.21.6Bn from the various programmes out of which UGX.13.199Bn was warranted resulting in a shortfall of UGX.8.401Bn representing a 61% performance.\n- Out of the total funds of UGX.16.106Bn available for the entity during the year, UGX.11.225 Bn was utilized resulting in un-utilized warrants of UGX 4.881Bn representing 70% utilization.\n- Three budget outputs namely; Compliance with building development regulatory framework, NBRB development and sustainability, and Research and development totalling to 21.6Bn were supported by individual activity costing and budgets. The assessment of the implementation of three planned outputs with twenty-six (26) activities worth UGX.10.614Bn indicated that all were partially implemented.\n- The Board had 65 employees on their payroll who all appeared for the headcount. The employees were categorised into contract staff (47) and graduate trainees (18). All the 65 (100%) were fully verified.\n- Review of deductions in the Board's payrolls with the remittances/payments revealed an under remittance to NSSF of UGX.20,017,500 in the FY 2020/2021.\n- Out of 101 approved positions, a total of 47 positions (contract staff) were filled leaving a gap of 54 vacant positions.\n- A comparison of the entity-approved estimates of UGX.7,086,362,676 with the recomputed payroll costs of UGX.7,136,880,000 revealed that the Accounting Officer under estimated the wage cost by UGX.50,517,324.\n- The Board\u2019s human resource management system is not enrolled on the IPPS/HCM.\n- The Board signed a Project Development Agreement (PDA) with National Housing & Construction Company Limited (NHCC) for construction of the National Building Research and Materials Quality Assurance Centre for building control. However, I noted that;\n- An advance payment of UGX.1,928,970,252 was made on 4th October 2022 against an advance payment guarantee worth UGX.2,000,000,000 which expired on 30th August 2023.\n- Physical progress of work was at 24% against the planned 100%.\n- NBRB conducted an independent verification of work executed and noted that some section of concrete failed the strength test, the columns were off-grid but there was no evidence to show that the defected works were rectified as required.\n- NBRB Executive Secretary issued a termination notice of the contract. However, NHCC Ltd lodged a law suit against NBRB challenging the termination.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 460, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "460 \nNational Bureau National Bureau for NGOs \nUnqualified I observed that: \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 460, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- NGO Bureau had an approved budget of UGX.4.4Bn, out of which UGX.2.314Bn was warranted, resulting in a shortfall of UGX.2.086Bn, representing a 53% performance\n- All of the UGX.2.314Bn availed to the NGO Bureau during the year was utilised, representing 100%\n- The budgets for four (4) outputs assessed were not supported by individual activity costing and budgets.\n- Out of the NGO Bureau\u2019s four (4) outputs that had been fully quantified with a total of 42 activities worth UGX.2.314Bn, One output with 16 activities and expenditure worth UGX.2.2bn was fully implemented, while three (3) outputs with 26 activities and expenditures worth 0.11bn were partially implemented.\n- The NGO Bureau had 19 employees on its payroll, all of whom (100%) were fully verified.\n- There was over\u2013remittance of UGX.22.070Mn and under-remittance of UGX.246.38Mn of statutory deductions by the entity over a period of four years (2019/2020-2022/2023).\n- Out of 98 approved positions in the NGO\u2019s staff establishment, only 19 positions were filled, leaving a gap of 79 vacant positions.\n- The Bureau was not yet enrolled on the Human Capital Management (HCM) system by the Ministry of Public Service to enable the automated processing of their payrolls.\n- An analysis of the accumulation of domestic arrears over the last two years shows an increasing trend in arrears from UGX.0.882Bn in the financial year 2021/2022 to UGX.1.688Bn in the financial year 2022/2023, representing an increase of UGX.0.806Bn (62%)\n- About 75% of the Bureau\u2019s expenditure relates to rent, salaries, gratuity and other operating expenses that do not directly relate to the Bureau\u2019s core activities of registration and monitoring NGO\u2019s activities.\n- The Bureau did not have an updated registry or database of the NGOs in the country. The lack of an updated database makes monitoring and inspection of the NGOs in the country difficult, complicating enforcement of compliance with the NGO Act.\n- The Bureau does not have operational branch/district offices for monitoring NGO activities. This is because the District NGO Monitoring Committees are not functional due to lack of funds for their operations.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 461, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "461", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 461, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Naguru National Referral Hospital", "Human Capital Development", "Unqualified", "\uf0b7 Out of UGX.360,000,000 NTR that was budgeted to be collected during the year, only UGX.232, 526,563 was collected leaving UGX.127,473,437 uncollected. \uf0b7 Out of the total warrants of UGX.12,368,492,650 availed to the Hospital during the year, UGX.11,798,057,783 was utilized representing a 95.4% utilization, with UGX. 570,434,867 unspent at year-end. \uf0b7 The CT scan broke down during the year thus CT Scan services could not be carried out which significantly affected implementation of several planned outputs. \uf0b7 UGX. 90,783,071 was diverted from the activities on which they were budgeted and spent on other activities. \uf0b7 286 (98.6%) employees out of the 290 employees who were on the main payroll of February 2023 appeared for the validation exercise and presented all the pre- requisite documents/information to confirm their existence and regularity of recruitment. \uf0b7 Four (4) staff on the entity payroll for the month of February 2023 did not appear for the headcount as 3 had abandoned work while 1 was transferred to Mbale Regional Referral Hospital. \uf0b7 Two (2) individuals whose names were not on the entity\u2019s February 2023 payroll appeared for the validation exercise with all the pre-requisite documents/information to confirm their existence and regularity of recruitment. \uf0b7 Fifteen (15) employees on the payroll had inconsistencies in their names and dates of birth from those captured in their National IDs. \uf0b7 Fifty seven (57) positions were vacant (staffing gaps). \uf0b7 The Hospital reported liabilities of UGX.1,696,407,493 in the financial statement, out of which UGX.1,201,684,604 relates to prior years. \uf0b7 Medical supplies valued at UGX.213,821,390 were not delivered by NMS during the year. \uf0b7 The Hospital lacks an ambulance as all the three hospital ambulances were grounded and due for disposal."], ["National Agricultural Advisory Services (NAADS)", "Agro-industrialization", "Unqualified", "\uf0b7 NAADS budgeted to collect UGX.0.06Bn during the financial year however, by the end of the year UGX.0.200Bn had been collected representing a performance of 333%. The stated level of collection of NTR at vote level may be an indication that the NTR targets were set low compared to the entity\u2019s revenue potential. \uf0b7 Out of the approved budget of UGX.58.92Bn, UGX.45.25Bn was warranted resulting in a shortfall of UGX.13.67Bn representing a 77% performance. Out of the total warrants of UGX.45.25Bn, UGX.45.08Bn was utilized resulting in un- utilized warrants of UGX.0.17Bn representing 99.6% utilization"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 462, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "462 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 462, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I assessed the implementation of six (6) outputs that had been fully quantified with a total of 95 activities worth UGX.45.1Bn and noted that; two (2) outputs with 57 activities and expenditure worth UGX.8.3Bn were fully implemented while four (4) outputs with 43 activities worth UGX.36.8Bn were partially implemented. Out of the 43 activities, the entity fully implemented 34 activities; five (5) activities were partially implemented, while four (4) activities remained unimplemented.\n- I reviewed the procurement and distribution of Value addition facilities by NAADs and noted several shortcomings which included; Supply of maize mills to ineligible beneficiaries, non-delivery of maize milling equipment, non-adherence to specifications for the maize mill contract, incomplete installations of maize mills, non-adherence to the selection criteria for tractor beneficiaries, delayed completion of a market construction, irregular change of specifications, undelivered solar water pumping system, faulty solar water pumping systems, non-utilization of milk coolers, failure to provide post installation support by suppliers, unpreparedness to receive/install milk coolers, contracts executed without performance securities, lack of memoranda of understanding (MOUs) with beneficiaries. All these affected service deliveries and the achievement of the intended objectives.\n- All the 49 (100%) employees of the Authority appeared for validation and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified.\n- I noted other shortcomings in the payroll for example; 48 out of 56 staff positions were filled leaving a gap of 8 positions, lack of approved staff establishment and salary structure, disparities in salary payments to three (3) individuals, inconsistencies in employee details for two (2) employees, a consistent under absorption of the warranted wage for a period of four years and failure to enroll the entity on IPPS/ HCM.\n- The entity had unsettled domestic arrears as at 30th June 2023 amounting to UGX.3.2Bn. In addition, the entity had Letters of Credit worth UGX.19.49Bn which did not perform for more than two years.\n- I noted challenges in the performance of Atiak sugarcane production project in Northern Uganda due to a number of challenges such as non-performing letters of credit (LCs) in favour of the project amounting to UGX.14.69Bn which would have to be returned to the Consolidated Fund.\n- I noted that NAADS had a 30% oil seed recovery fund which under-performed by UGX.2.142Bn. The entity only recovered UGX.0.159Bn for the fund out of the expected UGX.2.301Bn.\n- The entity had five (5) projects that cost Government UGX. 12.065Bn and had been completed but were not operational.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 463, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "463", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 463, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the term for the NAADS Board of Directors expired in June 2020 and the Agency still had no Board in place to perform the oversight and governance responsibilities. \uf0b7 NAADS advanced funds amounting to UGX.1.136Bn in the financial year 2020- 2021 to five (5) contractors so as to enable them perform their contracts. However, two (2) years later, the contracts had not performed and the advance payment guarantees expired.", null, null], ["National Agricultural Research Organization (NARO)", "Agro-industrialization Innovation, Technology Development and Transfer Programme Regional Development Programme", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.5.84Bn during the year. However, by the end of the year only UGX.2.27Bn had been collected representing a 39% performance. \uf0b7 The Organisation had an approved budget of UGX.117,927,115, out of which UGX.111,136,596,352 was warranted resulting in a shortfall of UGX.6,790,519,404 representing a 94% performance which affected the implementation of some activities. \uf0b7 I assessed implementation of five (5) outputs that had been fully quantified with a total of 33 activities worth UGX.54.46Bn and noted that the outputs were partially implemented. \uf0b7 Out of the 33 activities, the entity fully implemented 15 activities; 16 activities were partially implemented, while two (02) activities remained unimplemented. \uf0b7 Ten (10) contracts worth UGX.25,607,358,189 failed to perform within the contractual timelines and requests were made for extensions \uf0b7 Funds worth UGX.8.77Bn were repurposed to the food and animal feed security intervention. \uf0b7 There were indictors of inadequate preparedness by NARO to implement such a critical intervention. \uf0b7 I reviewed the NARO work plan and noted that the entity failed to achieve the cabinet target by adjusting the initial target from 10,000 acres to 7,513 acres. \uf0b7 Out of the planted acreage of 2,776.6 acres, the entity had projected to produce 1,917 tons of yield of maize, sorghum, beans and soya bean seeds. However, according to the end of season reports, the entity produced only 712.3 tons (37%). \uf0b7 NARO outsourced the supply of seeds to private providers contrary to the cabinet paper that required the entity to plant the seeds by themselves. \uf0b7 Out of 812 employees on NARO February 2023 salary payroll, a total of 791 (97%) were fully verified and 21 (3%) were not verified. \uf0b7 A total of 307 employees on the payroll had inconsistencies in their names, NINs, gender, titles and dates of birth, captured in the payroll and data captured by NIRA on the National IDs."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 464, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the term for the NAADS Board of Directors expired in June 2020 and the Agency still had no Board in place to perform the oversight and governance responsibilities. \uf0b7 NAADS advanced funds amounting to UGX.1.136Bn in the financial year 2020- 2021 to five (5) contractors so as to enable them perform their contracts. However, two (2) years later, the contracts had not performed and the advance payment guarantees expired.", null, null], ["National Agricultural Research Organization (NARO)", "Agro-industrialization Innovation, Technology Development and Transfer Programme Regional Development Programme", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.5.84Bn during the year. However, by the end of the year only UGX.2.27Bn had been collected representing a 39% performance. \uf0b7 The Organisation had an approved budget of UGX.117,927,115, out of which UGX.111,136,596,352 was warranted resulting in a shortfall of UGX.6,790,519,404 representing a 94% performance which affected the implementation of some activities. \uf0b7 I assessed implementation of five (5) outputs that had been fully quantified with a total of 33 activities worth UGX.54.46Bn and noted that the outputs were partially implemented. \uf0b7 Out of the 33 activities, the entity fully implemented 15 activities; 16 activities were partially implemented, while two (02) activities remained unimplemented. \uf0b7 Ten (10) contracts worth UGX.25,607,358,189 failed to perform within the contractual timelines and requests were made for extensions \uf0b7 Funds worth UGX.8.77Bn were repurposed to the food and animal feed security intervention. \uf0b7 There were indictors of inadequate preparedness by NARO to implement such a critical intervention. \uf0b7 I reviewed the NARO work plan and noted that the entity failed to achieve the cabinet target by adjusting the initial target from 10,000 acres to 7,513 acres. \uf0b7 Out of the planted acreage of 2,776.6 acres, the entity had projected to produce 1,917 tons of yield of maize, sorghum, beans and soya bean seeds. However, according to the end of season reports, the entity produced only 712.3 tons (37%). \uf0b7 NARO outsourced the supply of seeds to private providers contrary to the cabinet paper that required the entity to plant the seeds by themselves. \uf0b7 Out of 812 employees on NARO February 2023 salary payroll, a total of 791 (97%) were fully verified and 21 (3%) were not verified. \uf0b7 A total of 307 employees on the payroll had inconsistencies in their names, NINs, gender, titles and dates of birth, captured in the payroll and data captured by NIRA on the National IDs."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 464, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "464", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 464, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 995 approved positions, a total of 812 positions were filled leaving a gap of 183 vacant positions. \uf0b7 The entity was not enrolled on the IPPS/HCM. \uf0b7 The entity had outstanding domestic arrears of UGX.2,173,584,051 representing a 15.6% reduction from the previous financial year UGX.2,577,323,874. \uf0b7 The entity had 10 cases where land located in various locations in the country was in the possession of NARO was never been surveyed. \uf0b7 Nine (9) pieces of land owned by NARO and measuring approximately 1,288 Hectares were not yet titled. \uf0b7 Seven (7) pieces of land located in various Institutes had been encroached on by both private and public entities. \uf0b7 Research land on Block 537 with acreage of 18.2ha was advertised for sale.", null, null], ["National Animal Genetic Resource Centre and Data Bank (NAGRC&DB)", "Agro-industrialization", "Unqualified", "I noted that: \uf0b7 NAGRC & DB had an approved budget of UGX.93.22Bn from the agro industrialization programme that was all warranted representing a 100% performance. \uf0b7 The entity budgeted to collect NTR of UGX.1.64Bn but realized UGX.1.72Bn representing a 104% performance. \uf0b7 One (1) budget output was not supported with individual activity costing and budget. \uf0b7 The two (2) outputs that had been fully quantified with a total of 157 activities worth UGX.37.55Bn were partially implemented. Out of 157 activities, Management fully implemented 38 activities; 23 activities were partially implemented, while 96 activities remained unimplemented. \uf0b7 UGX. 50.0Bn was repurposed from initially planned activities to food and feed security intervention and hence a big number of unimplemented activities. \uf0b7 There were indictors of inadequate preparedness by the entities to implement the food and feed security intervention such as lack of evaluation for alternatives, irrigation plans, inadequate consultations and coordination. \uf0b7 NAGRC & DB adjusted the initial target from 30,000 acres to 17,320 acres and adjusted the cost upwards resulting in a variance of 12,680 acres. \uf0b7 That out of the 13,071 acres that were opened, only 10,310 acres were planted. This resulted into a variance of 2,761 unplanted acres (21%). \uf0b7 Out of the planted acreage of 10,310 acres, the entity had projected to produce 61,681 tons of yield of corn silage, maize grain and soya bean. However, the entity produced 61,147 tons."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 465, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 I noted that the term for the NAADS Board of Directors expired in June 2020 and the Agency still had no Board in place to perform the oversight and governance responsibilities. \uf0b7 NAADS advanced funds amounting to UGX.1.136Bn in the financial year 2020- 2021 to five (5) contractors so as to enable them perform their contracts. However, two (2) years later, the contracts had not performed and the advance payment guarantees expired.", "None", "None"], "type": "table"}}, {"content": "465 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 465, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 22 activities that were planned for implementation under construction management output with a budget of UGX.23.99Bn at various ranches did not commence.\n- There were partially implemented activities at Lusenke and delay in the installation of the hatchery equipment at Wakiso.\n- Out of the outstanding funds i.e UGX.7.9Bn held in letters of credit to a tune of UGX.3.69Bn related to 08 contracts that had been abandoned, 18 finalized with balances during the year 2022/2023.\n- The milking parlour was pre- commissioned and still nonfunctional because of lack of standby generator, extension power, Water heating system and milking cooler. I also noted that the construction of the farm manager, senior manager and staff houses had delayed and some stalled.\n- Out of 554 employees on NAGRC &DB February 2023 salary payroll, a total of 492 (86%) were fully verified and 62 (11%) partially verified because documents were still held with Anti-corruption unit. Further, a total of 16 individuals whose names were not on the payroll because of lack of supplier numbers appeared for the validation exercise with all pre-requisite documents.\n- A comparison of the budget figures and the actual payments in respect of the payroll expenditures revealed a consistent under absorption.\n- Out of 316 approved positions, a total of 570 positions were filled leading to an excess of 272 positions in 3 departments while 18 positions in 6 departments were vacant.\n- The Agency had failed to enroll the entity on IPPS/HCM which undermines the rationalization of the HCM investment, accountability, transparency and improved service delivery achieved through the automation of human resource processes.\n- 50 graduate trainees were irregularly recruited since the position of graduate trainees is not provided for in the approved staff structure.\n- An increase in accumulation of domestic arrears up to UGX.1.64Bn representing a 31% growth from the previous financial year of UGX.1.25Bn.\n- The agency was engrossed in four (4) court cases with individuals that could lead to possible loss of funds.\n- 12 out of 16 pieces of land measuring approximately 13,525 hectares the entity held did not have land titles.\n- Out of the 16 pieces of land (136,513 hectares) held, 5 pieces measuring approximately 43,495.4 hectares had encumbrances in the form of encroachment by the local population.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 466, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "466 \nNational \nInfrastructure Building Review \nBoard (NBRB) \nUnqualified \uf0b7 The Board had an approved budget of UGX.21.6Bn from the various programmes out of which UGX.13.199Bn was warranted resulting in a shortfall of UGX.8.401Bn representing a 61% performance.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 466, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total funds of UGX.16.106Bn available for the entity during the year, UGX.11.225 Bn was utilized resulting in un-utilized warrants of UGX 4.881Bn representing 70% utilization.\n- Three budget outputs namely; Compliance with building development regulatory framework, NBRB development and sustainability, and Research and development totalling to 21.6Bn were supported by individual activity costing and budgets. The assessment of the implementation of three planned outputs with twenty-six (26) activities worth UGX.10.614Bn indicated that all were partially implemented.\n- The Board had 65 employees on their payroll who all appeared for the headcount. The employees were categorised into contract staff (47) and graduate trainees (18). All the 65 (100%) were fully verified.\n- Review of deductions in the Board's payrolls with the remittances/payments revealed an under remittance to NSSF of UGX.20,017,500 in the FY 2020/2021.\n- Out of 101 approved positions, a total of 47 positions (contract staff) were filled leaving a gap of 54 vacant positions.\n- A comparison of the entity-approved estimates of UGX.7,086,362,676 with the recomputed payroll costs of UGX.7,136,880,000 revealed that the Accounting Officer underestimated the wage cost by UGX.50,517,324.\n- The Board\u2019s human resource management system is not enrolled on the IPPS/HCM.\n- The Board signed a Project Development Agreement (PDA) with National Housing & Construction Company Limited (NHCC) for construction of the National Building Research and Materials Quality Assurance Centre for building control. However, I noted that;\n- An advance payment of UGX.1,928,970,252 was made on 4th October 2022 against an advance payment guarantee worth UGX.2,000,000,000 which expired on 30th August 2023.\n- Physical progress of work was at 24% against the planned 100%.\n- NBRB conducted an independent verification of work executed and noted that some section of concrete failed the strength test, the columns were off-grid but there was no evidence to show that the defected works were rectified as required.\n- NBRB Executive Secretary issued a termination notice of the contract. However, NHCC Ltd lodged a law suit against NBRB challenging the termination.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 467, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "467", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 467, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], ["National Citizenship and Immigration Control (NCIC)", "Governance and security", "", "\uf0b7"], ["National Council for Higher Education (NCHE)", "Human Capital Development", "Unqualified", "\uf0b7 Out of the NTR budget of UGX 4.78Bn, by the end of the year only UGX 3.76Bn had been collected representing a 78.7% performance. \uf0b7 The entity had an approved budget of UGX. 19.8Bn from the various programs out of which UGX 15.3Bn was warranted resulting in a shortfall of UGX.4.5Bn representing a 77.3% performance. \uf0b7 Out of the total warrants of UGX.15.32Bn availed to the entity during the year, UGX.14.99Bn was utilized resulting in un-utilized warrants of UGX 0.33Bn representing 97.3% utilization \uf0b7 A total of nine (9) employees on the main Council payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA. \uf0b7 Out of 125 approved positions, a total of 56 positions were filled leaving a gap of 69 vacant positions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 468, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "468", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 468, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Council had a wage requirement of UGX.11,875,602,178 but only received UGX. 10,657,969,311 resulting into a shortfall of UGX.1,217,632,867 \uf0b7 It was noted that three universities namely; King Caesar University, Team University and Great Lakes Regional University were non-compliant with the various minimum standards and recommendations made by the monitoring and inspection teams \uf0b7 NCHE received 1,118 accreditation requests, and assessed 1010 programs, out of these, the Council was able to accredit only 467. \uf0b7 25 universities\u2019 provisional licenses were not assessed for progression to charter status, after 3 years of holding provisional licenses. \uf0b7 Licenses for 7 tertiary institutions were not assessed for progression of certificate of classification and registration. \uf0b7 One (1) University whose license was revoked continues to operate contrary to the regulations.", null, null], ["National Council for Older Persons (NCOP)", "Human Capital Development", "Unqualified", "\uf0b7 Out of a budget of UGX.2.408Bn, only UGX.2.190Bn was realized resulting in a shortfall of UGX 0.218Bn (10%) hence affecting the implementation of some planned activities. \uf0b7 Four (4) outputs with four (4) activities worth UGX. 0.652Bn were fully implemented. \uf0b7 Eight (8) outputs with thirty-three (33) activities worth UGX 1.454Bn were partially implemented. \uf0b7 Ten (10) activities remained un-implemented."], ["National Council for Persons with Disabilities (NCPD)", "Human Capital Development", "Qualified", "\uf0b7 Out of UGX 1.048Bn budgeted, only UGX. 0.977Bn (84%) was received; balance of UGX 0.071Bn (7%) not received. \uf0b7 Four (4) outputs with eleven (11) activities worth UGX.0.154Bn were fully implemented. \uf0b7 Five (5) outputs with eighteen (18) activities worth UGX.805Bn were partially implemented. \uf0b7 One (1) output with two (2) activities were not funded. \uf0b7 Council had outstanding payables of UGX 743,360,000 which poses a risk of loss of funds due to possible litigation, fines and penalties. \uf0b7 Council undertook direct procurements of goods and services worth UGX. 110,696,782 \uf0b7 The National Council For People with Disabilities Charter has not been approved."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 469, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "469", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 469, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["National Council of Sports (NCS)", "Human Capital Development", "Unqualified", "\uf0b7 The Entity had outstanding invoices of UGX 114,661,375 that have remained uncleared for over a year. \uf0b7 NCS had a budget of UGX.47.81Bn out of which UGX.47.81Bn was warranted representing 100% performance. \uf0b7 Out of the budgeted NTR of UGX 0.781Bn during the year, UGX 1.05Bn was collected representing a 135% performance. \uf0b7 Out of the total warrants of UGX.47.81Bn availed to the entity during the year, UGX.47.5Bn was utilized resulting in un-utilized warrants of UGX.0.3Bn representing 99% utilization. \uf0b7 A total of 18 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main payroll compared to data captured by NIRA. \uf0b7 Out of 67 approved positions, a total of 59 positions were filled leaving a gap of 8 vacant positions. \uf0b7 I noted that the entity is not enrolled on the IPPS/HCM"], ["National Curriculum Development Centre (NCDC)", "Human Capital Development", "Unqualified", "\uf0b7 Out of the budgeted NTR of GX 0.1Bn for year, UGX 0.115Bn was collected representing a 115% performance. \uf0b7 Out of the entity approved budget of UGX.28.125Bn, only UGX.27.41Bn was warranted resulting in a shortfall of UGX.0.72Bn representing a 97.5% performance \uf0b7 Out of the total warrants of UGX.27.41Bn availed to the entity during the year, UGX.27.31Bn was utilized resulting in un-utilized warrants of UGX 0.1Bn representing 99.6% utilization. \uf0b7 A total of 41 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA. \uf0b7 Under-remittance of UGX.0.12Mn of statutory deductions were made by the entity during the period. \uf0b7 Out of 236 approved positions, a total of 121 positions were filled leaving a gap of 115 vacant positions. \uf0b7 The Centre had outstanding receivables of UGX.392,497,559 which date as far back as 2003."], ["National Drug Authority (NDA)", "Human Capital Development", "Unqualified", "\uf0b7 The Authority budgeted to collect UGX.79,049,743,376 during the year. By the end of the year UGX.82,288,563,142 had been realized (representing a 104% performance)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 470, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "470", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 470, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 NDA had a total expenditure budget of UGX.128.5bn (UGX.78.7Bn recurrent and UGX.49.85 Bn capital). However, UGX.84.29Bn was spent by the entity resulting in an unspent balance of UGX.44.39Bn (representing an absorption level of 65.6%). \uf0b7 I assessed the implementation of seventeen (17) activities that had been fully quantified with a total of two hundred nineteen (219) and observed that out of the two hundred nineteen (219) outputs, the entity fully achieved one hundred thirty- eight (138) outputs; fifty-five (55) outputs were partially achieved, while twenty- six (26) outputs were not achieved. \uf0b7 I conducted a validation of the pay roll and noted that, out of 307 employees on the Authority\u2019s salary payroll for February 2023, a total of 303 were fully verified while four (4) employees were away on study leave and were fully accounted for by the Accounting Officer. I noted that out of the UGX.151.754Bn Budgeted and approved wage funds for the four (4) financial years, only UGX.147.04Bn was spent resulting in unspent balances amounting to UGX.4.713Bn. NDA paid its employees on wrong salary scales/notches leading to overpayments of UGX UGX.9,968,037. Out of 357 approved positions, a total of 307 positions were filled leaving a gap of 50 vacant positions. \uf0b7 Included in accounts receivables balance of UGX.65,062,679,357 is a figure of UGX.51,227,471,307 (79%) in respect of Ministry of Health and UGX.159,297,197 from tenants occupying the Authority\u2019s property on Plot 59 Nkrumah Road. I noted that whereas the tenancy agreement requires that rent is paid in arrears, UGX.21,514,918 (representing 13%) had been outstanding as far back as 2011. \uf0b7 The Authority set a performance target of 82% for the implementation of the service Delivery Timelines within the stipulated time. A review of the processes established that only three (3) out of the seven (7) sampled processes had performed above the set target. \uf0b7 A review of the database of licensed drug shops established licensed sellers (in- charges) who were running more than one drug shop in different locations. In addition there were licensed drug shops located less than 200 meters from the nearest existing drug shop and 1.5km or less from any existing pharmacy contrary to the Pharmacy licensing regulations.", null, null], ["National Environment Management Authority (NEMA)", "Natural Resources, Environment, Climate Change, Land, and Water", "Unqualified", "\uf0b7 Out of the budgeted NTR of UGX 11.2Bn, UGX 11.6Bn had been collected representing a 103%. \uf0b7 Out of the approved GOU budget of UGX 18.94Bn; UGX 17.32Bn was warranted representing a 91.4% performance. \uf0b7 Out of the total warrants of UGX 17.32Bn availed to the entity during the year, UGX 16.895Bn was utilized representing 97.6% absorption."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 471, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": [["", "\uf0b7 NDA had a total expenditure budget of UGX.128.5bn (UGX.78.7Bn recurrent and UGX.49.85 Bn capital). However, UGX.84.29Bn was spent by the entity resulting in an unspent balance of UGX.44.39Bn (representing an absorption level of 65.6%). \uf0b7 I assessed the implementation of seventeen (17) activities that had been fully quantified with a total of two hundred nineteen (219) and observed that out of the two hundred nineteen (219) outputs, the entity fully achieved one hundred thirty- eight (138) outputs; fifty-five (55) outputs were partially achieved, while twenty- six (26) outputs were not achieved. \uf0b7 I conducted a validation of the pay roll and noted that, out of 307 employees on the Authority\u2019s salary payroll for February 2023, a total of 303 were fully verified while four (4) employees were away on study leave and were fully accounted for by the Accounting Officer. I noted that out of the UGX.151.754Bn Budgeted and approved wage funds for the four (4) financial years, only UGX.147.04Bn was spent resulting in unspent balances amounting to UGX.4.713Bn. NDA paid its employees on wrong salary scales/notches leading to overpayments of UGX UGX.9,968,037. Out of 357 approved positions, a total of 307 positions were filled leaving a gap of 50 vacant positions. \uf0b7 Included in accounts receivables balance of UGX.65,062,679,357 is a figure of UGX.51,227,471,307 (79%) in respect of Ministry of Health and UGX.159,297,197 from tenants occupying the Authority\u2019s property on Plot 59 Nkrumah Road. I noted that whereas the tenancy agreement requires that rent is paid in arrears, UGX.21,514,918 (representing 13%) had been outstanding as far back as 2011. \uf0b7 The Authority set a performance target of 82% for the implementation of the service Delivery Timelines within the stipulated time. A review of the processes established that only three (3) out of the seven (7) sampled processes had performed above the set target. \uf0b7 A review of the database of licensed drug shops established licensed sellers (in- charges) who were running more than one drug shop in different locations. In addition there were licensed drug shops located less than 200 meters from the nearest existing drug shop and 1.5km or less from any existing pharmacy contrary to the Pharmacy licensing regulations.", null, null], ["National Environment Management Authority (NEMA)", "Natural Resources, Environment, Climate Change, Land, and Water", "Unqualified", "\uf0b7 Out of the budgeted NTR of UGX 11.2Bn, UGX 11.6Bn had been collected representing a 103%. \uf0b7 Out of the approved GOU budget of UGX 18.94Bn; UGX 17.32Bn was warranted representing a 91.4% performance. \uf0b7 Out of the total warrants of UGX 17.32Bn availed to the entity during the year, UGX 16.895Bn was utilized representing 97.6% absorption."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 471, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "471", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 471, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I assessed six (6) outputs with a total of fifty-seven (57) activities worth UGX 16.9Bn and noted all the six outputs were partially implemented. With twenty (20) activities fully implemented, thirteen (13) activities partially implemented, and twenty-four (24) activities not implemented at all. \uf0b7 Out of 118 employees on the NEMA February 2023 salary payroll, a total of 112, (95%) were fully verified while 6 (5%) did not show up for validation. \uf0b7 Out of the UGX 26,888,347,551 budgeted and approved wage funds for the four financial years, only UGX 25,176,388,002 was spent. \uf0b7 I noted that all the NEMA staff were paid off the IPPS/HCMS payroll. This leads to challenges in tracking of Government expenditure on the payroll and ascertaining the exact amount of Government wage. \uf0b7 Out of 413 approved positions, a total of 119 positions were filled leaving a gap of 294 vacant positions. \uf0b7 I noted that whereas Section 32 (1) of the National Environment Act, 2019 requires the establishment of the National Environment Fund, the fund was not fully operational, yet a sum of UGX 1,565,049,657 had been collected into the Fund. \uf0b7 The Authority lacks a declaration instrument on protected wetlands \uf0b7 There were inadequate mechanisms to track compliance with wetland resource use permits \uf0b7 The Authority failed to enforce Annual Environmental Audits for 776 issued permits \uf0b7 There was continued utilization of wetlands without valid user permits for 708 expired permits. \uf0b7 The Authority had Long Outstanding Receivables of UGX 11.874Bn at the closure of the financial year under review (2022/2023). \uf0b7 The performance of the NEMA Board was not evaluated and there was no follow up on some major Board resolutions. \uf0b7 The Authority has inadequate fleet to effectively run its operations, with only 23 operational vehicles of the 42 Authority fleet.", null, null], ["National Enterprises Corporation (NEC)", "Governance and Security", "Unqualified", "\uf0b7 All 24 employees on NEC June 2023 salary payroll were fully verified. \uf0b7 NEC did not have an approved staff structure indicating the number of positions, titles and their salary scales. \uf0b7 The Human Resources and payroll management functions for NEC Corporation Limited and all its subsidiaries are manual and not automated. \uf0b7 NEC-HQT did not prepare consolidated financial statements as required by the reporting standards for its six subsidiaries."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 472, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "472", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 472, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 NEC-HQT and its subsidiaries have not yet automated the processes of financial reporting but rather produce financial information/statements using manual systems. \uf0b7 NEC-HQT had no approved Strategic Plan.", null, null], ["National Enterprises Corporation (NEC) AGRO", "Agro-Industrialization", "Unqualified", "\uf0b7 All the 32 employees (100%) on the June 2023 entity payroll who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment. \uf0b7 I reviewed the budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX 2,758,222,404 budgeted and approved wage funds for the four financial years, only UGX.2,427,523,488 was spent giving rise to unspent balances amounting to UGX 330,698,916. \uf0b7 One (1) individual on the entity payroll drawing a monthly salary of UGX. 3,485,213 was above the statutory retirement age of sixty (60) years. \uf0b7 I was not availed with the minutes of appointment for the thirty-two (32) staff employed by NEC AGRO to confirm whether these individuals had genuine minutes of appointment. \uf0b7 NEC AGRO SMC Ltd has an operating margin of 5.1%, which is below the 15% recommended threshold. This performance is also below 7.4% realized in the previous year 2021/22. \uf0b7 For the year under review, NEC Agro posted a Return on assets of 13.7% down from 19% posted in the previous year, representing a reduction in ROA of 28%. \uf0b7 I noted that the company had a current ratio of 3.8 for the year under review, which was above the desirable ratio of 1.5. \uf0b7 I noted that the company had a debt ratio of 27% as at the end of the financial year under review in comparison with the previous year; the debt ratio was 3.1% indicating an increase of 23.9% in the debt ratio over the one-year period. \uf0b7 During implementation of the food and feed programme, NEC-Agro, and MODVA implemented the intervention without a Memorandum of understanding which clearly stipulates the responsibilities and obligations of each of the parties. This maize grain harvested by the entity was processed into Posho and supplied to MoDVA training schools which was not in line with the initial objectives of the intervention. \uf0b7 I compared the farm equipment currently owned and available for use by NEC Agro with the desired number and category of equipment and observed that NEC is significantly under equipped."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 473, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "473", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 473, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["National Enterprises Corporation (NEC) Construction works and Engineering Limited.", "Governance and Security", "Unqualified", "\uf0b7 All the ten (10) (100%) individuals on the June 2023 payroll showed up for the physical headcount. \uf0b7 All staff appointment letters did not have the Board minute extracts and the Board minutes evidencing appointment of individuals were not provided for verification. \uf0b7 NEC-Works has an operating margin of 5.9%, which is below 15% and below the 8.8% realized in the previous year 2021/22. \uf0b7 The Company made profits of UGX.4,888,991,171 after tax in the year under review up from the profits of UGX.4,352,095,630 realized in the previous year, representing a rise in profits of 12.3%. \uf0b7 The Company posted a return on assets of 4.4% which was a reduction from the performance of 7.5% posted in the previous year. The ROA is still below the generally acceptable safety threshold. \uf0b7 The Company had a current ratio of 1.1 for the year under review, which was below the desirable ratio of 1.5. I further noted that the current ratio for the year decreased from a ratio of 1.3 recorded in the previous year. \uf0b7 The Company had a debt ratio of 86.3% at the end of the financial year under review implying that majority of the company\u2019s assets are financed by debt. \uf0b7 NEC Works Ltd had outstanding trade debtors of UGX.14,341,937,343 as of 30th June 2023 which was an increase of 13.4% from UGX.12,642,327,284 as of 30th June 2022 \uf0b7 I inspected a sample of ongoing construction projects currently being implemented by NEC-Works to assess the quality of works and progress of works and established that largely Projects were behind schedule."], ["National Enterprises Corporation (NEC Farm Katonga)", "Agro-Industrialization", "Unqualified", "I noted that: \uf0b7 NFK had a negative operating margin of 2.2% from a positive operating margin of 15.8% in the previous year. \uf0b7 The entity had a loss of UGX.70,601,539 during the year from a profit of UGX.253,263,582 in the previous year. \uf0b7 NEC Farm Katonga\u2019s Return on Assets decreased to -0.6% from 2.6% recorded in the previous year. \uf0b7 The Company had a current ratio of 39.2 during the year above the desirable current ratio of 1.5 \uf0b7 NEC Farm Katonga had receivables of UGX.699,059,050 at the end of the financial year, an increase of UGX.625,294,574 from UGX.73,764,476 of the previous financial year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 474, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "474", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 474, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 10 non-uniformed employees on the payroll, nine (09) employees were fully verified, whereas one (01) employee was partially verified. \uf0b7 Two (02) individuals on the entity payroll were above the statutory retirement age. \uf0b7 NEC Farm Katonga lacked minutes of appointment for its employees. \uf0b7 Out of the UGX.1.1Bn budgeted and approved wage for the four financial years 2019/20 to 2022/23, UGX.1.4Bn had been spent representing a performance of 125%. \uf0b7 Out of 95 approved positions, only 27 positions were filled leaving a gap of 68 positions. \uf0b7 Out of the total budgeted revenue of UGX.4.4Bn for the Financial year, UGX.0.99Bn was collected resulting into an under performance of UGX.3.4Bn. \uf0b7 (Performance of the Egypt Uganda Joint Model Farm)- Out of 15 deliverables with 20 activities, 14 activities had been fully implemented, four (04) activities partially implemented, while two (02) activities had not been implemented at all. \uf0b7 NEC Farm Katonga did not prepare a joint Project work plan for the Egypt Uganda Joint Model Farm. \uf0b7 (Performance of the Meat Export Support Services Project)- out of 12 planned activities, only three (03) had been fully implemented, eight (08) activities were partially implemented and one (01) activity not implemented at all. \uf0b7 (Implementation of food and feed program)- the Company implemented this intervention on behalf of NEC Agro without a Memorandum of Understanding. \uf0b7 Out of 600 acres of maize planted, 20 acres of maize were processed into silage which was fed to the animals under the Egypt-Uganda Joint Farm Project. \uf0b7 Out of 47,000kgs of harvested maize, and 16,000kgs of harvested soya bean were used to feed animals owned by the Company while 1,167kgs of harvested beans were reserved for feeding farm staff and labourers.", null, null], ["National Enterprises Corporation (NEC Uzima Limited)", "Governance and Security", "Unqualified", "\uf0b7 All the 17 employees representing 100% on the June 2023 Corporation payroll who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX. 2,019,891,371 Budgeted and approved wage funds for the four financial years, only UGX. 2,016,597,056 was spent. \uf0b7 I was not provided with the minutes of appointment for the 17 staff employed by NEC UZIMA to confirm whether these individuals had genuine minutes of appointment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 475, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "475", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 475, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 NEC UZIMA LTD has an operating margin of 5.1% which is below the 15% recommended threshold. This performance is also below 6.2% realized in the previous year 2021/22. \uf0b7 NEC UZIMA Ltd reported a profit of UGX. 164,752,517 after tax in the year under review down from profits of UGX. 191,429,713 realized in the previous year representing a decline in profits of 14%. \uf0b7 For the year under review, NEC UZIMA posted a Return on Assets of 2.1%, almost close to the 1.9% posted in the previous year. The subsidiary is not making an endeavour to increasingly generate revenue from the use of its assets. \uf0b7 I noted that the company had a current ratio of 2.4 for the year under review, which was above the desirable ratio of 1.5. \uf0b7 I noted that the company had a debt ratio of 51% at the end of the financial year under review. The company does not have enough funds to meet its current debt obligations. \uf0b7 Analysis of the Company\u2019s payables revealed an increase in payables from UGX. 1,333,582,039 the previous year to UGX. 1,825,350,372, representing an increase of 36% in payables. \uf0b7 NEC UZIMA lacks an approved business case to enable comparison with the current market conditions in order to advise management if there was a need to review and update company assumptions given the current performance of the company and the current market conditions.", null, null], ["National Enterprise Corporation Luwero Industries Ltd", "Governance and Security", "Unqualified", "\uf0b7 Out of the UGX 6,830,602,864, budgeted and approved wage funds for the four financial years, only UGX 6,725,178,265 was spent giving rise to unspent balances amounting to UGX 105,424,599 \uf0b7 The entity had outstanding trade debtors amounting to UGX.4,799,772,822 at the close of the financial year 2022/2023. \uf0b7 The Company has an operating margin of 49.4%, which is above the 15% benchmark. \uf0b7 The Company made profits of UGX.8,049,073,124 after tax in the year under review up from profits of UGX.7,881,813,364. \uf0b7 The Company posted a return on assets of 14.9% for the year under review. \uf0b7 The Company had a current ratio of 23.2 for the year under review, which was above the desirable ratio of 1.5. \uf0b7 The company had a debt ratio of 1.3 % as at the end of the financial year under review implying that most of the company\u2019s assets are financed by other sources other than debt."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 476, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": [["", "\uf0b7 NEC UZIMA LTD has an operating margin of 5.1% which is below the 15% recommended threshold. This performance is also below 6.2% realized in the previous year 2021/22. \uf0b7 NEC UZIMA Ltd reported a profit of UGX. 164,752,517 after tax in the year under review down from profits of UGX. 191,429,713 realized in the previous year representing a decline in profits of 14%. \uf0b7 For the year under review, NEC UZIMA posted a Return on Assets of 2.1%, almost close to the 1.9% posted in the previous year. The subsidiary is not making an endeavour to increasingly generate revenue from the use of its assets. \uf0b7 I noted that the company had a current ratio of 2.4 for the year under review, which was above the desirable ratio of 1.5. \uf0b7 I noted that the company had a debt ratio of 51% at the end of the financial year under review. The company does not have enough funds to meet its current debt obligations. \uf0b7 Analysis of the Company\u2019s payables revealed an increase in payables from UGX. 1,333,582,039 the previous year to UGX. 1,825,350,372, representing an increase of 36% in payables. \uf0b7 NEC UZIMA lacks an approved business case to enable comparison with the current market conditions in order to advise management if there was a need to review and update company assumptions given the current performance of the company and the current market conditions.", null, null], ["National Enterprise Corporation Luwero Industries Ltd", "Governance and Security", "Unqualified", "\uf0b7 Out of the UGX 6,830,602,864, budgeted and approved wage funds for the four financial years, only UGX 6,725,178,265 was spent giving rise to unspent balances amounting to UGX 105,424,599 \uf0b7 The entity had outstanding trade debtors amounting to UGX.4,799,772,822 at the close of the financial year 2022/2023. \uf0b7 The Company has an operating margin of 49.4%, which is above the 15% benchmark. \uf0b7 The Company made profits of UGX.8,049,073,124 after tax in the year under review up from profits of UGX.7,881,813,364. \uf0b7 The Company posted a return on assets of 14.9% for the year under review. \uf0b7 The Company had a current ratio of 23.2 for the year under review, which was above the desirable ratio of 1.5. \uf0b7 The company had a debt ratio of 1.3 % as at the end of the financial year under review implying that most of the company\u2019s assets are financed by other sources other than debt."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 476, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "476", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 476, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["National Forestry Authority (NFA)", "Natural resources, environment, climate change, land and water", "Unqualified", "\uf0b7 The Authority collected NTR of UGX 12.6Bn out of the estimated UGX 17.19Bn representing a performance of 73.3%. \uf0b7 Out of the budgeted revenue of UGX 29.24Bn only UGX 24.94Bn (85.3%) was warranted. Of these warrants, UGX 24.2Bn (97%) was absorbed by the Authority leaving unspent balance of UGX 0.74Bn. Of the 4 outputs with 57 fully quantified activities, 27 activities (47%) were fully implemented, 14 activities (25%) were partially implemented, while 16 activities (28%) remained unimplemented. \uf0b7 Out of 360 employees on National Forestry Authority February 2023 salary payroll, a total of 359, (99.7%) were fully verified while 1 (0.3%) did not show up. \uf0b7 For the period 2019/20 to 2022/23, out of the UGX 35,488,193,196 Budgeted and approved wage funds for the four financial years, only UGX 33,839,629,039 was spent giving rise to unspent balances amounting to UGX 1,648,564,157. \uf0b7 The entity incurred expenditure of UGX 17,760,000 to settle rental bills for various Authority offices and charged it to contract staff salaries. Relatedly, the Authority paid UGX 476,061,583 to patrolmen from the salary code instead of allowance code. \uf0b7 The Authority had receivables totalling to UGX.6.8Bn at the closure of the financial year under review. \uf0b7 The Authority had one project (IFPA-CD) that was eligible for consolidation, but its transactions were not consolidated in the Authority financial statements contrary to Financial Reporting guidelines. \uf0b7 The Authority spent UGX 183,724,764 in respect of fines and penalties during the year under review. This was wasteful as the cases could have been avoided. \uf0b7 A review of the Annual Performance Report revealed that of the 122 illegal land titles submitted to MoLHUD for cancellation only 2 had been cancelled. \uf0b7 I noted that Eco-Tourism Guidelines have not been approved since their development in April 2014. \uf0b7 I noted that Six (6) eco-tourism sites in Kajjansi and Lutoboka CFRs were operating without a license. \uf0b7 The Board has been operating with only five of the seven members including the Executive Director who is an ex-official in the board."], ["National Housing Construction Company Limited (NHCCL)", "Sustainable Urbanisation & Housing", "Unqualified", "\uf0b7 There was unutilized Wage of UGX 2,353,827,783 for the last four financial years 2019/20 to 2022-23 \uf0b7 Understaffing was observed at NHCCL. The Company engages staff on temporal arrangements whenever projects come on board. These are not in the structure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 477, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": [["National Forestry Authority (NFA)", "Natural resources, environment, climate change, land and water", "Unqualified", "\uf0b7 The Authority collected NTR of UGX 12.6Bn out of the estimated UGX 17.19Bn representing a performance of 73.3%. \uf0b7 Out of the budgeted revenue of UGX 29.24Bn only UGX 24.94Bn (85.3%) was warranted. Of these warrants, UGX 24.2Bn (97%) was absorbed by the Authority leaving unspent balance of UGX 0.74Bn. Of the 4 outputs with 57 fully quantified activities, 27 activities (47%) were fully implemented, 14 activities (25%) were partially implemented, while 16 activities (28%) remained unimplemented. \uf0b7 Out of 360 employees on National Forestry Authority February 2023 salary payroll, a total of 359, (99.7%) were fully verified while 1 (0.3%) did not show up. \uf0b7 For the period 2019/20 to 2022/23, out of the UGX 35,488,193,196 Budgeted and approved wage funds for the four financial years, only UGX 33,839,629,039 was spent giving rise to unspent balances amounting to UGX 1,648,564,157. \uf0b7 The entity incurred expenditure of UGX 17,760,000 to settle rental bills for various Authority offices and charged it to contract staff salaries. Relatedly, the Authority paid UGX 476,061,583 to patrolmen from the salary code instead of allowance code. \uf0b7 The Authority had receivables totalling to UGX.6.8Bn at the closure of the financial year under review. \uf0b7 The Authority had one project (IFPA-CD) that was eligible for consolidation, but its transactions were not consolidated in the Authority financial statements contrary to Financial Reporting guidelines. \uf0b7 The Authority spent UGX 183,724,764 in respect of fines and penalties during the year under review. This was wasteful as the cases could have been avoided. \uf0b7 A review of the Annual Performance Report revealed that of the 122 illegal land titles submitted to MoLHUD for cancellation only 2 had been cancelled. \uf0b7 I noted that Eco-Tourism Guidelines have not been approved since their development in April 2014. \uf0b7 I noted that Six (6) eco-tourism sites in Kajjansi and Lutoboka CFRs were operating without a license. \uf0b7 The Board has been operating with only five of the seven members including the Executive Director who is an ex-official in the board."], ["National Housing Construction Company Limited (NHCCL)", "Sustainable Urbanisation & Housing", "Unqualified", "\uf0b7 There was unutilized Wage of UGX 2,353,827,783 for the last four financial years 2019/20 to 2022-23 \uf0b7 Understaffing was observed at NHCCL. The Company engages staff on temporal arrangements whenever projects come on board. These are not in the structure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 477, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "477", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 477, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "", "", "\uf0b7 During financial performance assessment, there was remarked improvement in profits after tax, return on assets, interest cover and debt to equity ratios. However, these were still below the industry standard. \uf0b7 Failure to implement board resolutions. \uf0b7 There was encroachment on Company land \uf0b7 Failure to comply with statutory deductions of NSSF and withholding tax \uf0b7 Delayed/incomplete projects where capital has been tied up and also customers were getting frustrated with the delays hindering them to occupy the units they had already deposited on."], ["National Identification and Registration Authority (NIRA)", "Governance and security", "Unqualified", "I noted that: \uf0b7 NIRA budgeted to collect UGX.15Bn however, by the end of the year, only UGX.7.04Bn had been collected, representing a 47% performance. \uf0b7 Out of the approved budget of UGX.60.89Bn from the various programmes, UGX.49.62Bn was warranted, resulting in a shortfall of UGX.11.26Bn, representing 82% performance. Out of the total warrants of UGX.49.6Bn availed to the entity during the year, UGX.48.2Bn was utilised, resulting in unutilised warrants of UGX.1.46Bn representing 97% utilisation. \uf0b7 The budgets for four (4) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 Five (5) outputs had been fully quantified with a total of forty (40) activities worth UGX.24Bn however all activities were partially implemented. \uf0b7 Over the last six years, NIRA planned to register eligible aliens. In the current financial year 2022/2023, NIRA planned to register 30,000 aliens however, to date, no aliens have been registered. \uf0b7 NIRA registered a reduction in registrations of births, deaths and adoptions despite having the same or more staff, with the rate of registrations contracting by 20%, 53%, and 29% for births, deaths and adoptions respectively, in the financial year 2022/2023 \uf0b7 Information about births and deaths occurring in Uganda is housed in the Mobile Vital Records System (MVRS); however, this system is not integrated with the National Security Information System, which manages all identification information about Ugandan citizens and prints national IDs. \uf0b7 The supporting documents attained at the time of application for a birth or death certificate for example, the receipt of payment, copy of national IDs for parents, notification of birth, and certificate of cause of death, are not stored in the Mobile Vital Records System (MVRS) but are stored as hard copy files."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 478, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "478 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 478, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A significant number of health centres in the country do not have access to the MVRS due to lack of internet, electricity, laptops, and printers.\n- NIRA issues birth and death certificates to aliens, each at a fee of USD 40. However, contrary to the Registration of Persons Act, these birth and death certificates do not contain the Alien Identification Numbers.\n- 26,823,321 Ugandans had registered for National IDs, reflecting 59% of the population, while 16,921,036 had been issued with national identity cards, reflecting 63% of those registered.\n- The Authority is behind schedule for the mass enrolment and renewal exercise.\n- The Personalisation machines use laser diodes to personalise cards; however, these have surpassed the recommended operational lifetime of 10,000 hours, resulting in diminished picture quality and the presence of lines on cards. Further, the Authority uses old registration kits procured in 2010 and 2014.\n- Several registration offices are understaffed, with most district registration offices having two officers instead of the recommended four staff.\n- There were several inconsistencies during the physical headcount exercise conducted as part of the Special Audit on Payroll as the NIRA information in the database and National IDs was compared against the physical person.\n- From review of the activity reports for the registration of S1s & S2s, only 490,168 students were registered, and only 44,951 students were issued with National IDs. I further observed that there were no established targets for this activity to enable one to evaluate its performance.\n- Out of 410 employees, a total of 407 (99.3%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.\n- Three (3) employees on the payroll did not appear for the validation.\n- One (1) individual whose name was not on the payroll appeared for the validation exercise with all pre-requisite documents.\n- Six (6) employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards.\n- Out of the UGX.98.178Bn budgeted and approved wage funds for the four financial years 2019/20 to 2022/23, only UGX. 91.031Bn was spent, giving rise to unspent balances amounting to UGX.7.146Bn\n- NIRA Over\u2013remitted UGX.410.70Mn and under-remitted UGX.208.718Mn worth of statutory deductions\n- NIRA under-remitted non-statutory deductions of UGX.4.848Mn during the period.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 479, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "479", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 479, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions. \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", null, null], ["National Information Technologies Authority (NITAU)", "Digital transformation", "Unqualified", "\uf0b7 I noted that National Information Technology Authority had approved NTR estimates of UGX.28Bn for the FY 2022/2023, out of which UGX.14.6Bn was collected representing a 52% performance. \uf0b7 NITA had an approved budget of UGX.61.98Bn from various programmes, out of which UGX.55.16Bn was warranted representing an 89% performance. \uf0b7 The Authority reported payables as at 30th June 2023 of UGX.40.2Bn. I noted that this position had increased from UGX.21.8Bn (i.e. 85%) as at the beginning of the year under review. I further noted that from the opening payables of UGX.21.8Bn, only UGX.6.3Bn (i.e. 29%) was paid during the year. \uf0b7 A total of 80 (97.6%) employees of NITA who appeared for the validation exercise out of 82 employees presented all the pre-requisite documents/information and were fully verified, and two (2) (2.4%) employees were not verified. \uf0b7 A total of 4 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. Inconsistent information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. \uf0b7 The entity paid its employees on wrong scales/notches leading to overpayments of UGX.0.194Mn to 7 employees. Over\u2013remittance of UGX.0.122Mn of statutory deductions were made by the entity during the period. \uf0b7 I noted that the Authority did not recover government of Uganda National Social Security Fund (NSSF) contribution from gratuity payment for the FY 2022/23 worth UGX.0.169Mn. \uf0b7 I noted that 173 MDAs had been invoiced a total amount of UGX.34.6Bn as at end of FY 2022/2023. However only UGX.22Bn was realized representing 59% payment. The failure to consolidate these entities on the ICT budget leads to increase in ICT arrears at the respective entities."], ["National Library of Uganda (NLU)", "Human Capital Development", "Qualified", "\uf0b7 Out of a budget of UGX.1.813Bn, only UGX.1.133Bn was realized resulting in a shortfall of UGX 0.680Bn (20%) hence affecting the implementation of some planned activities. \uf0b7 Two (2) outputs with five (5) activities worth UGX 0.041Bn were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 480, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions. \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", null, null], ["National Information Technologies Authority (NITAU)", "Digital transformation", "Unqualified", "\uf0b7 I noted that National Information Technology Authority had approved NTR estimates of UGX.28Bn for the FY 2022/2023, out of which UGX.14.6Bn was collected representing a 52% performance. \uf0b7 NITA had an approved budget of UGX.61.98Bn from various programmes, out of which UGX.55.16Bn was warranted representing an 89% performance. \uf0b7 The Authority reported payables as at 30th June 2023 of UGX.40.2Bn. I noted that this position had increased from UGX.21.8Bn (i.e. 85%) as at the beginning of the year under review. I further noted that from the opening payables of UGX.21.8Bn, only UGX.6.3Bn (i.e. 29%) was paid during the year. \uf0b7 A total of 80 (97.6%) employees of NITA who appeared for the validation exercise out of 82 employees presented all the pre-requisite documents/information and were fully verified, and two (2) (2.4%) employees were not verified. \uf0b7 A total of 4 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. Inconsistent information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. \uf0b7 The entity paid its employees on wrong scales/notches leading to overpayments of UGX.0.194Mn to 7 employees. Over\u2013remittance of UGX.0.122Mn of statutory deductions were made by the entity during the period. \uf0b7 I noted that the Authority did not recover government of Uganda National Social Security Fund (NSSF) contribution from gratuity payment for the FY 2022/23 worth UGX.0.169Mn. \uf0b7 I noted that 173 MDAs had been invoiced a total amount of UGX.34.6Bn as at end of FY 2022/2023. However only UGX.22Bn was realized representing 59% payment. The failure to consolidate these entities on the ICT budget leads to increase in ICT arrears at the respective entities."], ["National Library of Uganda (NLU)", "Human Capital Development", "Qualified", "\uf0b7 Out of a budget of UGX.1.813Bn, only UGX.1.133Bn was realized resulting in a shortfall of UGX 0.680Bn (20%) hence affecting the implementation of some planned activities. \uf0b7 Two (2) outputs with five (5) activities worth UGX 0.041Bn were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 480, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "480", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 480, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Eleven (11) outputs with twenty-three (23) activities worth UGX.0.903Bn were partially implemented. \uf0b7 One (01) output with three (3) activities worth UGX 0.053 were not implemented. \uf0b7 Out of 32 approved positions, only 21 positions (65%) were filled leaving 11 (35%) vacant positions.", null, null], ["National Lotteries and Gaming Regulatory Board (NLGRB)", "Community mobilization and mindset change Development plan implementation Digital transformation Governance and security Private sector development Public sector transformation", "Unqualified", "\uf0b7 National Lotteries and Gaming Regulatory Board (NLGRB) had an approved NTR estimate of UGX.3.945Bn for the FY 2022/2023, out of which UGX.3.233Bn had been collected representing a 98.6% performance. \uf0b7 NLGRB had an approved budget of UGX.8.082Bn from various programmes out of which UGX.6.473Bn was warranted, resulting in a shortfall of UGX.1.609Bn representing an 80% performance. \uf0b7 Out of 41 employees on NLGRB February 2023 salary payroll, a total of 30 (73%) employees of NLGRB who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified, 10 (24%) partially verified, while 1 (2%) did not show up and were not verified. \uf0b7 NLGRB had 51 approved positions, out of which a total of 40 positions were filled leaving a gap of 11 vacant positions. \uf0b7 NLGRB had failed to update the staff establishment to match the entity\u2019s current needs."], ["National Oil Palm Project (NOPP)", "Agro-Industrialization", "Unqualified", "\uf0b7 The Project profile was prepared by the Accounting Officer for this project before the project was operationalized by the entity. \uf0b7 A pre-feasibility study and detailed feasibility study were undertaken prior to the execution of the Project. \uf0b7 The total cumulative disbursements to date were less than expected as per the project financing agreement and the government has paid commitment fees amounting to UGX.507,448,339 on un-disbursed donor funds. \uf0b7 I sampled nine (9) activities worth UGX.48.818Bn and noted that targets for two (2) activities worth UGX.12.885Bn had been fully achieved while targets for the remaining seven (7) activities worth UGX.35.933Bn were yet to be achieved. \uf0b7 The Project received all the budgeted funds of UGX.48.74Bn and only UGX.25.046Bn was spent on NOPP activities, while UGX.3.285bn was repurposed to other MAAIF activities leaving UGX.20.408Bn as unspent. This affected implementation of project activities. \uf0b7 The project had delays in implementation of seven (7) activities which affected service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 481, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions. \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "481", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 481, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["National Oil Seed Project (NOSP) Component 1 IFAD Loan No. 200000328100 (NOSP-MAAIF)", "Agro-Industrialization", "Unqualified", "\uf0b7 I noted delays to commence the project arising from lengthy approval and procurement processes. \uf0b7 I noted that only UGX.10,676,864,814 was disbursed out of the expected cumulative disbursement of UGX.97,395,000,000. \uf0b7 Out of the approved budget of UGX. 37,660,000,000 for the financial year 2022/2023, UGX.11,982,789,135 was available for spending, resulting in a shortfall of UGX. 25,677,210,865. \uf0b7 Out of the total available funds of UGX. 11,982,789,135 only UGX. 3,323,718,000 was spent resulting into unspent balance of UGX. 8,659,071,135. \uf0b7 I noted that key project activities such as Procurement of 12 vehicles for hubs and PCU, Sensitization and launching of the completed irrigation systems was not conducted and operationalisation of all the six (6) hubs in 75 districts were not implemented during the year."], ["National Physical Planning Board (NPPB)", "Sustainable Urbanisation & Housing", "Unqualified", "\uf0b7 Out of the budget of UGX 4.027Bn, only UGX 2.702Bn was available for spending resulting in a shortfall of UGX 1.324Bn, (33%). \uf0b7 Out of nineteen (19) planned outputs only four (4) activities worth UGX 0.251Bn were fully implemented, eleven (11) activities worth UGX 0.628 Bn were partially, while four (4) activities worth UGX 1.105Bn remained unimplemented. \uf0b7 The entity accumulated domestic arrears of UGX 150,000,000 contrary to the commitment control system."], ["National Planning Authority", "Agro-industrialization Development plan implementation Human capital development Mineral development Natural resources, environment, climate change, land and water Private sector development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.01Bn during the year however, no NTR was collected. \uf0b7 The entity had an approved budget of UGX.46,193,192,910 out of which UGX.44,995,581,953 was warranted, resulting in a shortfall of UGX.1,197,610,957 representing a 97.4% performance. All the funds were utilised. \uf0b7 All ten (10) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 Three (3) activities were partially implemented, while 10 activities remained unimplemented. \uf0b7 All 137 employees of the Authority were validated while three (3) individuals whose names were not on the Authority's April 2023 permanent payroll appeared for the validation exercise. \uf0b7 30 employees on the payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the payroll and data captured by NIRA on the National Identity cards."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 482, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions. \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "482", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 482, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "Public sector transformation Regional balanced development", "", "\uf0b7 The Authority had an approved staff establishment of 181 out of which 139 positions were filled leaving 41 (22%) unfilled. \uf0b7 A comparison of the budget figures and the actual payments in respect of the payroll revealed an under-absorption of UGX.3,822,504. \uf0b7 An Assistant Coordinator African Peer Review Mechanisms and Partnerships was recruited on a renewable contract of five years following his early retirement from Ministry of Local Government. \uf0b7 The specific projects for expanding/scaling up provision of industrial production infrastructure and facilities in all regions were not specified. \uf0b7 At the time of audit in October 2023, which was the third year of implementation of the NDP III, sixteen (16) rolled over projects from NDP II to NDP III were still incomplete. \uf0b7 NPA has not adequately monitored the implementation of irrigation schemes. \uf0b7 11 MDAs had not prepared strategic plans. \uf0b7 There are no comprehensive and approved service delivery standards for the various programs and outcomes. \uf0b7 There were gaps in the implementation of the program approach such as failure to amend the existing laws, sector set up in Parliament, Local Governments are not represented on the Programme Working Groups and challenges in owning the targets and the deliverables. \uf0b7 NPA had not prepared regional plans for the different regions of the country except Northern and Kasese regions while preparation of the plans for Karamoja was on going."], ["National Population Council (NPC)", "Community mobilization and mindset change Human capital development", "Unqualified", "\uf0b7 The National Population Council had approved NTR estimates of UGX.78M for the FY 2022/2023. However, the Council did not collect any NTR, representing a 0% performance. \uf0b7 NPC had an approved budget of UGX.13.734Bn from various programmes out of which UGX.10.13Bn, was warranted representing a 73.76% performance. \uf0b7 A total of 29 of NPC employees (i.e. 49%) who appeared for the validation exercise, presented all the pre-requisite documents/information and were fully verified, while 27 (i.e.46%) were partially verified, and 3 (i.e. 5%) did not show up and were not verified. \uf0b7 Out of 86 approved positions, NPC had a total of 59 positions filled, leaving a gap of 27 vacant positions. \uf0b7 I draw attention to the disclosure by the Accounting Officer under Note 1(a)(iv) of the Notes to the financial statements, in regard to the planned mainstreaming of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 483, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions. \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "483", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 483, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "the functions of the Authority under the Ministry responsible for finance. The Council may cease to exist in its current form in the next accounting period. \uf0b7 I noted that NPC had failed to fully operationalize the National Population Databank. This delay may deny the stakeholders of useful data for planning and will ultimately affect decision making on population related issues.", null, null], ["National Pipeline Company", "Sustainable Development of Petroleum Resources", "Unqualified", "\uf0b7 I noted that the overall progress on the EACOP project was 30% as at 30th June 2023\\. The status of key milestones was; Engineering \u2013 61%, Procurement-43% and Construction \u2013 4%. \uf0b7 Land acquisition in Uganda was at 84% which poses community related risks to the project. \uf0b7 The petroleum stock levels at JST have an average buffer of 5.4 million litres which is below the standard requirement of 70 Million Litres, a shortage of 92%. \uf0b7 I noted unexplained variances between the closing balances of the offloading meter readings and their opening balances (adjusted for receipts). For instance PMS had variances of 3,175,963,2,707,195, and 917,805 litres in the months of January, February, and December, respectively."], ["National Social Security Fund (NSSF)", "Private Sector Development", "Unqualified", "\uf0b7 The entity had accumulated deficit of UGX.794 billion resulting from allocation of interest to members' accounts exceeding amounts available for the allocation of interest. As a result, accumulated members' funds exceed total fund assets by UGX.508 billion. \uf0b7 Out of the UGX.58 billion unallocated members\u2019 contributions as at 30th June 2023, UGX.32 billion of these relate to periods earlier than Financial Year (FY) 2021. These contributions have moved by UGX.4.3 billion from their position as at FY 2021 of UGX.36.3 billion. \uf0b7 Further to the above, there were unallocated members\u2019 funds for FY 2023 alone of UGX.18 billion, of which UGX.10.7 billion was allocated in July 2023."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 484, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions. \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": [["", "the functions of the Authority under the Ministry responsible for finance. The Council may cease to exist in its current form in the next accounting period. \uf0b7 I noted that NPC had failed to fully operationalize the National Population Databank. This delay may deny the stakeholders of useful data for planning and will ultimately affect decision making on population related issues.", null, null], ["National Pipeline Company", "Sustainable Development of Petroleum Resources", "Unqualified", "\uf0b7 I noted that the overall progress on the EACOP project was 30% as at 30th June 2023\\. The status of key milestones was; Engineering \u2013 61%, Procurement-43% and Construction \u2013 4%. \uf0b7 Land acquisition in Uganda was at 84% which poses community related risks to the project. \uf0b7 The petroleum stock levels at JST have an average buffer of 5.4 million litres which is below the standard requirement of 70 Million Litres, a shortage of 92%. \uf0b7 I noted unexplained variances between the closing balances of the offloading meter readings and their opening balances (adjusted for receipts). For instance PMS had variances of 3,175,963,2,707,195, and 917,805 litres in the months of January, February, and December, respectively."], ["National Social Security Fund (NSSF)", "Private Sector Development", "Unqualified", "\uf0b7 The entity had accumulated deficit of UGX.794 billion resulting from allocation of interest to members' accounts exceeding amounts available for the allocation of interest. As a result, accumulated members' funds exceed total fund assets by UGX.508 billion. \uf0b7 Out of the UGX.58 billion unallocated members\u2019 contributions as at 30th June 2023, UGX.32 billion of these relate to periods earlier than Financial Year (FY) 2021. These contributions have moved by UGX.4.3 billion from their position as at FY 2021 of UGX.36.3 billion. \uf0b7 Further to the above, there were unallocated members\u2019 funds for FY 2023 alone of UGX.18 billion, of which UGX.10.7 billion was allocated in July 2023."], ["National Water and Sewerage Cooperation", "Human capital development", "Unqualified", "\uf0b7 4 pieces of land had expired leases and are at risk of being allocated to other interested p Included in the receivables figure of UGX. 363,925,860,000 is UGX. 87,072,921,584 which is owed by Ministries, Departments and Agencies of Government of which only UGX 43,134,590,775 has been verified and a commitment made by the PSST to settle. \uf0b7 Included in the receivables figure of UGX. 363,925,860,000 is UGX. 87,072,921,584 which is owed by Ministries, Departments and Agencies of Government of which only UGX 43,134,590,775 has been verified and a commitment made by the PSST to settle."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 484, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions. \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "484", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 484, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["National Women\u2019s Council (NWC)", "Human Capital Development", "Unqualified", "\uf0b7 Out of UGX 9.4Bn only UGX 9.1bn was realized hence a shortfall of UGX 0.3bn representing 3% of the overall budget. \uf0b7 Four (4) outputs with eight (8) activities worth UGX 3.742Bn were fully implemented. \uf0b7 Two (2) outputs with eight (8) activities worth UGX 0.747Bn were partially implemented."], ["National Youth Council (NYC)", "Human Capital Development", "Unqualified", "\uf0b7 Out of a budget of UGX.4.49Bn, only UGX.3.59Bn was received resulting in a shortfall of UGX.0.89 Bn (20%) hence affecting the implementation of some planned activities. \uf0b7 Eight (8) outputs worth UGX.1.56Bn were fully implemented. \uf0b7 Six (6) outputs worth UGX.0.9Bn were partially implemented. \uf0b7 One (4) outputs worth UGX.0.09Bn were not implemented at all. \uf0b7 Out of twelve (12) approved positions, only six (6) positions were filled leaving a gap of 6 vacant positions. \uf0b7 UGX 189,877,615 relating to statutory deductions have not been remitted to URA and NSSF respectively over the years and Council risks facing litigation and resultant penalties for delayed settlement."], ["New Vision Printing and Publishing Company Limited", "Public Sector Transformation", "Unqualified", "\uf0b7 As of 30th June 2023, the Company conducted an impairment assessment of its non-current assets in accordance with International Accounting Standard 36 (IAS 36\\) - Impairment of Assets. The test for impairment of assets compares the carrying value of Cash Generating Units (CGU) to the higher of their fair value less costs to sell or value in use (recoverable amount) which involves significant judgement and assumptions. This was therefore considered a Key audit matter. \uf0b7 Management determined a 15-year useful life for its intangible assets, primarily the content development related to instructional materials used in primary and secondary education. I considered this a key audit matter because of the significance and subjectivity of this estimation. \uf0b7 Trade receivables amounting to UGX.2.9Bn have been long outstanding for over 2 years. The current receivables management approach does not reflect the reality of collections and is not aligned with the company\u2019s credit policy of 45 days. \uf0b7 The company does not regularly carry out reconciliations between suppliers\u2019 statements and the underlying accounting records which could lead to payment errors, duplicate payments, and potential fraud."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 485, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions. \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "485", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 485, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Nile Hotel International Limited (NHIL)", "Private Sector Development", "Unqualified", "I noted that: \uf0b7 Nile Hotel International Limited had an approved NTR estimate of UGX.2.40Bn for the FY 2022/2023, out of which UGX. 2.86Bn had been collected representing a 119.17% performance. \uf0b7 NHIL had an approved budget of UGX.2.42Bn out of which UGX.2.41Bn was appropriated by the board, representing a 99.99% performance. \uf0b7 NHIL had to implement seventeen (17) outputs with a total of twenty-three (23) activities during the year, at total expenditure of UGX.1.09Bn. \uf0b7 Out of 4 employees on NHIL February 2023 salary payroll, a total of 4 (100%) employees of NHIL who appeared for the validation exercise presented all the pre- requisite documents/information and were fully verified. \uf0b7 NHIL had 7 approved positions, out of which a total of 4 positions were filled leaving a gap of 3 vacant positions. \uf0b7 NHIL had invested in Igongo Country Hotel and Cultural Centre and acquired 49% shareholding at a price of UGX.11Bn. NHIL failed to all the land owned by the hotel to the company registered. \uf0b7 NHIL lost UGX.7.77Bn (69%) in this settlement signed on 01st September 2023, the parties agreed that URA pays a total of UGX.3.41Bn (31%) to NHIL, as full and final payment for the suit, contrary to the judgement (HCCA No 15 of 2017) where the amount owed as of 30th June 2023 was UGX.11.17Bn. \uf0b7 NHIL had failed to develop to develop and implement policies, guidelines and strategic plans for its concessioners and stakeholders. \uf0b7 NHIL had delayed in the redevelopment, refurbishment and failed to maintain the conference centre."], ["Northeastern road-corridor Asset Management Project (NERAMP)", "Integrated Transport Infrastructure & Services", "Unqualified", "\uf0b7 Out of the total expected cumulative disbursements of donor funds of USD 243,800,000, only USD 79,956,855 (32%) has been released leading to a variance of USD 163,843,145 yet the project has less than one year to end. \uf0b7 Due to delays in absorption of funds, government has incurred a total of USD.8,823,700 in commitment fees. \uf0b7 Out of the total expected cumulative disbursements of Government of Uganda Counterpart funding of USD.11,200,000, only USD.2,773,497 has been released leading to a variance of USD 8,426,503. \uf0b7 The project had an approved budget of USD 46,000,000 for the financial year 2022/2023 out of which USD. 42,002,602 was available for spending resulting in a shortfall of USD.3,997,398 representing 91% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 486, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions. \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "486", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 486, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total available funds of USD.42,002,602, only USD.20,872,788 was spent resulting in unspent balance of USD.21,129,814 representing an absorption level of 50%. \uf0b7 Payments to contractors are made beyond 28 days hence leading to interest charges of UGX.3,468,660,901. \uf0b7 There was delayed World Bank clearances & approvals of proposed quarry sites & materials, delayed lifting of suspensions/stop work orders as a result of non- compliance to RAP & EHSS requirements by the Contractor.", null, null], ["Northern Uganda Resilience Initiative Project Implemented by Ministry of Water and Environment (NURI)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Absence of a project concept note as per the requirements of the Project Development Committee Guidelines, 2016. \uf0b7 Failure to prepare a project profile per the requirements of the Project Development Committee Guidelines, 2016. \uf0b7 Failure to undertake Feasibility studies before commencement of the Project. \uf0b7 The Project was implemented without ever being on the PIP; it was off budget. \uf0b7 The Project implemented sustainability measures during the implementation."], ["Norwegian Programme for Capacity Development in Higher Education And Research For Development (NORHED II)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Nursing First Miles-Must Project for the period ended 31st December 2022", "Human Capital Development", "Unqualified", "I observed that: \uf0b7 MUST Nursing First Miles Project had excess payments on items of supplies and other costs, worth USD.3,539.66. \uf0b7 Out of the total available funds of USD.53,094 (UGX.197,815,501) for the period under review; USD.48,060.99 (UGX.179,063,714) was spent representing an absorption level of 91%, leaving a balance of USD.5,033.01 (UGX.18,751,787) (9%) unspent. \uf0b7 Some employees were paid monthly salary from Nursing First Miles Project to a tune UGX.17,587,990 (translated to USD.4,720.64)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 487, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions. \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "487", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 487, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Management purchased equipment worth UGX.5,959,500 (translated to USD.1,600), which were not listed in the budget and without prior written approval from the Hospital Investigator and Hospital Grant Administrator.", null, null], ["Nurture Research Training and Mentoring Program for Career Development Under College of Health Sciences Makerere University", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Nyabyeya Forestry College (NFC)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 The Authority collected NTR of UGX UGX.0.36Bn out of the estimated UGX 2.0Bn representing a performance of 18%. \uf0b7 The entity had an approved budget of UGX.17.66Bn from the various programmes out of which UGX.14.62Bn was warranted resulting in a shortfall of UGX.3.04Bn representing 83% performance. \uf0b7 Out of the total warrants of UGX.14.62Bn availed to the entity during the year, UGX.14.51Bn was utilized resulting in un-utilized warrants of UGX.0.11Bn representing 99.2% utilization. \uf0b7 I assessed the implementation of nine (9) outputs that had been fully quantified with a total of eighty-one (81) activities worth UGX.14.51Bn and noted that; none of the Outputs was fully implemented, Seven (7) outputs with seventy (70) activities worth UGX. 14.51Bn were partially implemented while Two (2) outputs with eleven (11) activities were not implemented at all. \uf0b7 I reviewed the Authority\u2019s payroll and noted that out of 197 employees on UNMA February 2023 salary payroll, a total of 192 (97.5%) were fully verified, 0 (0%) partially verified, 0(0%) not verified, while 05(2.5%). \uf0b7 Further review of the payroll revealed other anomalies including Individuals on the Payroll above the statutory retirement age, Individuals with Discrepancies in their name, Individuals without employee numbers, Individuals with minutes from board which could not be confirmed, Variances between the approved establishment and the filled positions, Illegal recruitment of contract staff, Unutilized funds on the salary code, and Payment of salaries off IPPS."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 488, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions. \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "488", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 488, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Office of the Auditor General (OAG)", "Governance and security", "", ""], ["Office of the Director of Public Prosecutions (ODPP)", "Governance and Security", "Unqualified", "\uf0b7 The ODPP collected UGX.23,000,000 against the budgeted NTR of UGX.40,000,000. \uf0b7 The entity had an approved budget of UGX.95.36Bn from the various programmes, out of which UGX.75.34Bn was warranted, resulting in a shortfall of UGX.20.018Bn, representing a performance of 79%. Out of the total warrants of UGX.75.344Bn availed to the entity during the year, and UGX.74.696Bn was utilised, resulting in un-utilised warrants of UGX.0.648Bn representing 98% utilisation. \uf0b7 The budgets for all the eighteen (18) outputs assessed were not supported by individual activity costing and budgets worth UGX.75.2Bn. \uf0b7 Out of the 17 outputs implemented by the entity worth UGX.36.560Bn, three (03) outputs worth UGX.3.998Bn were fully implemented and 14 outputs worth UGX.32.562Bn were partially implemented. \uf0b7 Out of 584 employees of ODPP on the February 2023 payroll, a total of 567 (97%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. A total of 17 (3%) employees on the payroll did not appear for the validation and were categorised as follows; o 10 employees were away for official duties and other genuine reasons and were left on the payroll, pending validation upon their return. o A total of 7 employees were confirmed to have absconded or retired by the time of validation. These were to be removed from the payroll in consultation with the Accounting Officer. \uf0b7 I undertook other special audit procedures to review the accuracy of the payroll, including planning, budgeting and payments for four (4) years (2019/2020- 2022/2023). I noted that; o The entity made overpayments of salaries of UGX.0.038Bn to 24 employees and underpayments of UGX.0.118Bn to 48 employees. o The entity paid its employees on wrong notches, leading to overpayments of UGX.0.131Bn to 230 employees and underpayments by UGX.0.016Bn to 176 employees. o A total of 82 staff were paid a total of UGX.0.399Bn off the IPPS payroll. This leads to challenges in tracking Government expenditure on the payroll. Ascertaining the exact amount of Government wage is rendered difficult. \uf0b7 Out of 1,482 approved positions, a total of 577 positions were filled, leaving a gap of 905 vacant positions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 489, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions. \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "489 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 489, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A trend analysis of the domestic arrears showed an increase of UGX.0.574Bn (45.9%) of the payables from the previous year 2021/2022 to UGX.1.825Bn at the close of the financial year 2022/2023.\n- I reviewed the progress of the construction of Arua Regional Office and noted that works had since stalled, and the contractor had abandoned the site.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 490, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "490 \nOffice of the Community mobilization Unqualified President (OP) \nand mindset change \nDevelopment plan implementation \nGovernance and security \nI noted that: \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 490, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Office of the President was supposed to receive UGX.230.6Bn out of which UGX.228.9Bn was warranted, resulting in a shortfall of UGX.1.7Bn. The shortfall represents 0.75% of the approved budget. Out of the total warrants of UGX.228.9Bn received during the financial year, UGX.223.9Bn was absorbed by the Entity resulting in an unspent balance of UGX.4.6Bn representing an absorption level of 98%.\n- The entity budgeted to collect UGX.110Mn as non-tax revenue. By the end of the financial year only UGX.41.6Mn was collected resulting into a shortfall of UGX.68.4Mn.\n- The budgets for all the four (04) outputs were not supported by the individual activity costing and budgets.\n- Out of the four (04) sampled outputs with a total of 34 activities worth UGX.47.1Bn, 30 activities were fully implemented, three (03) partially implemented while one (1) was not implemented at all.\n- Out of 1,026 employees on the February 2023 payroll, a total of 983 (96%) were fully verified, 19 (2 %) partially verified, while 24(2%) did not show up. 46 individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents.\n- 305 employees on the February payroll had inconsistencies in their names, and dates of birth.\n- Out of the UGX.154.6Bn budgeted and approved wage for the four financial years (2019/20 to 22/23), only UGX.148.0Bn had been spent representing a performance of 95.7%.\n- Out of 1603 approved positions in the staff structure, a total of 1099 Positions were filled representing 68.6%.\n- Office of the President inherited 78 staff from the abolished Ministry of Science and at the time of validation 67 individuals had been redeployed to other Ministries, four (4) had died while seven (7) had been deployed but not yet absorbed at the new duty stations. I further noted that the Office of the President had also stopped paying salaries for these seven (7) Officers despite them not being absorbed.\n- At the end of the year the entity had outstanding domestic arrears of UGX.21.8Bn.\n- All the 23 Presidential directives were partially implemented as at August, 2023.\n- 48 pieces of land owned by the entity did not have titles.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 491, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "491 \nOffice of the Development plan Prime Minister implementation (OPM) \nGovernance and security \nNatural resources, environment, climate change, land and water \nRegional balanced development \nUnqualified I observed that: \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 491, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The OPM budgeted to collect NTR of UGX.0.05Bn during the year however, UGX.0.498Bn was collected representing a 996% performance.\n- The entity had an approved budget of UGX.135.240Bn from the various programmes out of which UGX.114.805Bn was warranted, resulting in a shortfall of UGX.20.434Bn representing a performance of 85%.\n- Out of the total warrants of UGX.114.805Bn availed to the entity during the year, UGX.103.116Bn was utilised, resulting in un-utilised warrants of UGX.11.688Bn representing 90% utilisation.\n- The budgets for 32 outputs assessed were supported by individual activity costing and budgets.\n- Out of 20 outputs that had been fully quantified with a total of 132 activities worth UGX.55.820Bn, 10 outputs were fully implemented and 10 were partially implemented.\n- Six (6) activities with a total expenditure of UGX.7.426Bn faced challenges which include; delays in delivery of items procured, failure to procure some items and delayed resettlement of displaced people.\n- OPM failed to utilise funds amounting to UGX.1,155,207,759 meant to procure goats for Karamoja region during the FYR 2022/2023\n- Some beneficiaries for goats for Karamoja got less than the required 16 goats.\n- Out of the 73,900 goats procured, only 73,708 goats worth UGX.25,538,929,900 were distributed, leaving 192 goats worth UGX.5,500,100 unaccounted for.\n- Out of the 107 goat beneficiaries sampled for inspected, 76 beneficiaries acknowledged receipt of 1,116 goats. Out of 76 beneficiaries visited, 36 had 182 goats worth UGX.72,991,500, while 40 indicated that 353 goats worth UGX.122,884,500 had either been rustled or had died.\n- Out of the 35,164 iron sheets procured by the Ministry, only 15,272 (43%) iron sheets had been distributed and the balance of 21,332 (57%) iron sheets were still in the OPM stores in Namanve.\n- 17 of the 24 beneficiaries interviewed indicated that they had not utilised the iron sheets because they did not have funds to construct houses to enable them to use the iron sheets for roofing.\n- There was inadequate planning for affirmative action programmes with gaps such as absence of needs assessment, procurement not informed by numbers of beneficiaries targeted, lack of documented guidance regarding identification of beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 492, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "492 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 492, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Receipts and issues of iron sheets meant for all these interventions were recorded in the same ledgers without being separated according to the different interventions. Similarly, the physical iron sheets were also stored in the same store without the stores' officials differentiating which iron sheets were for which intervention.\n- Road works in Kalaki and Kaberamaido had partially been done.\n- Delays in completion of construction of houses for war veterans and classrooms.\n- Out of 225 employees who were on the Ministry's main payroll of April 2023, a total of 219 (97%) employees who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.\n- Six (6) (3%) staff on the Ministry payroll for the month of April 2023 earning an annual gross pay of UGX.63,270,384 did not appear for the headcount.\n- Two (2) individuals whose names were not on the Ministry\u2019s April 2023 payroll with the annual salary of UGX. 15,593,364 appeared for the validation exercise.\n- Out of 197 employees on the short-term contract payroll obtained from the Office of the Prime Minister for April 2023, a total of 195 (98.9%) individuals who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.\n- Two (2) (1.1%) contract staff on the entity payroll for the month of April 2023 earning an annual gross pay of UGX.19,318,308 did not appear for the headcount.\n- Eight (8) individuals whose names were not on the Ministry\u2019s April 2023 contract staff payroll appeared for the validation exercise.\n- 35 employees on the payroll had inconsistencies in their names and dates of birth, captured in the payroll and data captured by NIRA on the National IDs.\n- The Ministry had a total approved staff establishment of 393 staff out of which only 254 (62%) positions were filled leaving 148 (38%) vacant positions.\n- UGX.24,643,675 was paid to six (6) staff who had either retired or resigned due to delays in carrying out monthly payroll reconciliation.\n- UGX.17,337,647 was charged on the wrong account codes contrary to the posting terms.\n- UGX.136,904,988 was irregularly paid from salary code 211101 to various accounts/beneficiaries for activities unrelated to salary payments.\n- 18 staff were paid a total of UGX.88,939,406 off the IPPS.\n- During the financial years 2019/2020 and 2020/2021, salary totalling to UGX.284,000,000 was not directly paid to the contract staff of the now closed Dry Land Integrated Development Project.\n- Underpayments of salaries of UGX.32,832,462.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 493, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "493 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 493, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.3,482,499,006.\n- The verification committee had submitted a list of 3,283 beneficiaries worth UGX.7,674,521,325; however, by the time of writing the report (October 2023), no beneficiary had been paid.\n- Since June 2023, when the funds were transferred, NARO has done little or no activity with UGX.981,280,966 still on the bank account. I also noted minimal monitoring, supervision and technical backstopping of project implementation in liaison with the District Local Governments by OPM as required by the MoU.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 494, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "494", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 494, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], ["Parliamentary Commission", "Legislation, oversight and representation", "Unqualified", "\uf0b7 The Commission did not utilise availed warrants amounting to UGX.19,810,770,239. The Commission failed to spend UGX.19.81Bn, representing an absorption level of 98%. As a result, I noted that 10 outputs with 44 activities worth UGX.53.712Bn were fully implemented while six (6) outputs with 65 activities worth UGX.717.623Bn were partially implemented. \uf0b7 I noted that funds to the tune of UGX.1,246,446,500 were irregularly diverted from the activities on which they were budgeted and spent on other activities. \uf0b7 Out of 577 employees on Parliamentary Commission May 2023 permanent salary payroll, a total of 556 (96.4%) were fully verified, while 21 (3.6%) did not show up. \uf0b7 Out of 121 employees on Parliamentary Commission May 2023 contract salary payroll, a total of 113 (93.4%) were fully verified, while 8 (6.6%) did not show up. \uf0b7 A total of 105 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender. \uf0b7 Out of the UGX.128,892,022,962 Budgeted and approved wage funds for the four financial years, only UGX.124,593,548,302 was spent giving rise to unspent balances amounting to UGX.4,298,474,660. \uf0b7 A total of 698 staff were paid a total of UGX.38,181,335,040 off the IPPS/HCMS payroll. \uf0b7 Under-remittance of UGX.109,376,408 of statutory deductions were made by the entity during the period. \uf0b7 Out of 918 approved positions, a total of 733 positions were filled leaving a gap of 185 vacant positions. \uf0b7 I noted that the contract for the construction of the new Parliamentary chambers has been revised/varied five (5) times to UGX.220,235,288,728 (VAT inclusive)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 495, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], ["Parliamentary Commission", "Legislation, oversight and representation", "Unqualified", "\uf0b7 The Commission did not utilise availed warrants amounting to UGX.19,810,770,239. The Commission failed to spend UGX.19.81Bn, representing an absorption level of 98%. As a result, I noted that 10 outputs with 44 activities worth UGX.53.712Bn were fully implemented while six (6) outputs with 65 activities worth UGX.717.623Bn were partially implemented. \uf0b7 I noted that funds to the tune of UGX.1,246,446,500 were irregularly diverted from the activities on which they were budgeted and spent on other activities. \uf0b7 Out of 577 employees on Parliamentary Commission May 2023 permanent salary payroll, a total of 556 (96.4%) were fully verified, while 21 (3.6%) did not show up. \uf0b7 Out of 121 employees on Parliamentary Commission May 2023 contract salary payroll, a total of 113 (93.4%) were fully verified, while 8 (6.6%) did not show up. \uf0b7 A total of 105 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender. \uf0b7 Out of the UGX.128,892,022,962 Budgeted and approved wage funds for the four financial years, only UGX.124,593,548,302 was spent giving rise to unspent balances amounting to UGX.4,298,474,660. \uf0b7 A total of 698 staff were paid a total of UGX.38,181,335,040 off the IPPS/HCMS payroll. \uf0b7 Under-remittance of UGX.109,376,408 of statutory deductions were made by the entity during the period. \uf0b7 Out of 918 approved positions, a total of 733 positions were filled leaving a gap of 185 vacant positions. \uf0b7 I noted that the contract for the construction of the new Parliamentary chambers has been revised/varied five (5) times to UGX.220,235,288,728 (VAT inclusive)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 495, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "495", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 495, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "This indicates deficiencies in the project design, which has led to further delays and probable loss of funds by the Commission. \uf0b7 I observed that the progress of works on the new Parliamentary chambers was at 41% which is below the planned 80%. The Commission will be forced to continue operating at less than half its standard siting capacity.", null, null], ["Parliamentary Pension Scheme (PPS)", "Legislation, Oversight and Representation", "Unqualified", "\uf0b7 The Scheme had long-term and short-term loans-(financial instrument) amounting to UGX.24.35Bn as at 30th June 2023. However, management did not conduct an assessment for expected credit losses. As such, no impairment provision was made against the loans in the financial statements as guided by IFRS 9. \uf0b7 Management delayed filing withholding tax returns for 12 months. There is a risk that the schemes may suffer fines and penalties."], ["Petroleum Authority of Uganda (PAU)", "Sustainable petroleum development", "Unqualified", "\uf0b7 The Authority had a budget of UGX 74.8Bn out of which UGX 73.24Bn (98%) was warranted. Of the shortfall, UGX 1.3Bn was intended to Operationalise the National Petroleum Data Repository in the Albertine Region. \uf0b7 Out of the total warrants of UGX 73.24Bn availed, UGX 70.1Bn (95%) was utilised, the un-utilised warrants of UGX 3.14Bn related to mainly unpaid salaries arising from delays in staff recruitment. \uf0b7 I assessed the implementation of six (6) outputs worth UGX.40.8Bn and noted that; one (1) output worth UGX 4.7Bn was fully implemented while five (5) outputs worth UGX 36Bn were partially implemented. \uf0b7 187 out of the 199 staff on April 2023 payroll were physically validated while 11 were away on study leave and official duties while one (1) staff had resigned at the time of physical validation. \uf0b7 I also noted that out of the 277 approved positions, 199 (72%) positions were filled, leaving 78 vacant positions. \uf0b7 The Authority held UGX 352,407,260 associated with letters of credit initiated in the Financial Year 2020/21 that had not performed by end of year. \uf0b7 There was a delay in the operationalisation of the online work permit system arising from delay to integrate the system with that of the DCIC\u2019s work permit system. \uf0b7 The Authority lacked established criteria for assessing the value of the data it held, even though it dealt with significant volumes of data available for sale. \uf0b7 The Authority does not have a succession Plan at every grade level to cater for both planned and emergency situations, to prepare employees for the continuity of the Authority operations."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 496, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": [["", "This indicates deficiencies in the project design, which has led to further delays and probable loss of funds by the Commission. \uf0b7 I observed that the progress of works on the new Parliamentary chambers was at 41% which is below the planned 80%. The Commission will be forced to continue operating at less than half its standard siting capacity.", null, null], ["Parliamentary Pension Scheme (PPS)", "Legislation, Oversight and Representation", "Unqualified", "\uf0b7 The Scheme had long-term and short-term loans-(financial instrument) amounting to UGX.24.35Bn as at 30th June 2023. However, management did not conduct an assessment for expected credit losses. As such, no impairment provision was made against the loans in the financial statements as guided by IFRS 9. \uf0b7 Management delayed filing withholding tax returns for 12 months. There is a risk that the schemes may suffer fines and penalties."], ["Petroleum Authority of Uganda (PAU)", "Sustainable petroleum development", "Unqualified", "\uf0b7 The Authority had a budget of UGX 74.8Bn out of which UGX 73.24Bn (98%) was warranted. Of the shortfall, UGX 1.3Bn was intended to Operationalise the National Petroleum Data Repository in the Albertine Region. \uf0b7 Out of the total warrants of UGX 73.24Bn availed, UGX 70.1Bn (95%) was utilised, the un-utilised warrants of UGX 3.14Bn related to mainly unpaid salaries arising from delays in staff recruitment. \uf0b7 I assessed the implementation of six (6) outputs worth UGX.40.8Bn and noted that; one (1) output worth UGX 4.7Bn was fully implemented while five (5) outputs worth UGX 36Bn were partially implemented. \uf0b7 187 out of the 199 staff on April 2023 payroll were physically validated while 11 were away on study leave and official duties while one (1) staff had resigned at the time of physical validation. \uf0b7 I also noted that out of the 277 approved positions, 199 (72%) positions were filled, leaving 78 vacant positions. \uf0b7 The Authority held UGX 352,407,260 associated with letters of credit initiated in the Financial Year 2020/21 that had not performed by end of year. \uf0b7 There was a delay in the operationalisation of the online work permit system arising from delay to integrate the system with that of the DCIC\u2019s work permit system. \uf0b7 The Authority lacked established criteria for assessing the value of the data it held, even though it dealt with significant volumes of data available for sale. \uf0b7 The Authority does not have a succession Plan at every grade level to cater for both planned and emergency situations, to prepare employees for the continuity of the Authority operations."], ["Pharm biotechnology and Traditional Medicine Centre", "Human Capital Development", "Unqualified", "\uf0b7 I noted that this project should have exited the Public Investment Plan by 30th June 2023\\. However, at the time of audit (August 2023), there was no evidence that the project had exited."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 496, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "496", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 496, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["(PHARMBIOTR AC) ACE II of Mbarara University", "", "", "\uf0b7 The project had an approved budget of USD1,195,915 for the financial year 2022/2023 out of which USD 633,86311 was available for spending resulting in a shortfall of USD 562,052 representing 53% performance. \uf0b7 Out of the total available funds of USD 633,863 only USD 623,393 was spent resulting in unspent balance of USD 10,470 representing an absorption level of 98%. \uf0b7 I noted that whereas the total expected cumulative disbursements of the project funds to date was USD 6,000,000 only USD 5,261,650 was realized representing 87.7% \uf0b7 I sampled twenty-seven (27) activities of USD 1,664,251 and noted that targets for six (6) activities of USD 187,344 had been fully achieved while targets for twenty (20) activities of USD 1,465,307 were partially implemented while one (1) activity of USD 11,600 was yet to be achieved \uf0b7 I noted that the project had unpaid salary arrears for three months and PhD Students stipend amounting to UGX. 183,347,964"], ["Post Bank Uganda Limited", "Public Sector Development", "Unqualified", "\uf0b7 The Bank has estimated allowances of for expected credit losses (\u201cECL\u201d) on gross loans and advances of UGX.17.03 Bn as at 31st December 2022 (2021: UGX.13.57 Bn). I considered this a key audit matter in view of the complex and subjective judgment exercised by the Bank in estimating the above provisions."], ["Predictive Personalized Public Health: A Novel Paradigm to Treat Infectious Disease (PH3) Project of Mbarara University of Science and", "Human Capital Development", "", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 497, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "497", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 497, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Technology (MUST)", "", "", ""], ["Presidential Initiative on Banana Industrial Development (PIBID/BIRDC) for the year Ended 30th June 2022", "Innovation, Technology Transfer and Development", "Unqualified", "\uf0b7 I noted that the chart of accounts used in the preparation of financial statements was not approved and was inconsistent with Paragraph 6.1 of the Accounting Policies stated in the financial statements and the Government of Uganda Chart of accounts as approved by the Accountant General. \uf0b7 The entity collected only 29.7% of the budgeted local revenue while GoU receipts performed up to 94.2% of the budget. The entity however absorbed only 48% of the availed funds which affected service delivery. \uf0b7 The entity did not have an approved Organisational structure and neither was evidence provided to confirm that the entity has an approved salary structure. \uf0b7 The entity undertook procurements worth UGX.0.49Bn using the wrong procurement method which was irregular."], ["Pride Microfinance Limited (MDI) PML", "Public Sector Development", "Unqualified", "\uf0b7 I identified Impairment of loans and advances to customers as a key audit matter because the directors make complex and significant judgments over both timing of recognition of expected credit loss (ECL)/impairment and the estimation of the size of any such impairment. The key areas where I identified greater levels of judgement and therefore increased levels of audit focus in the Company\u2019s ECL calculation of UGX. 7,342.72Bn in 2022 (2021: UGX. 11,193.48 Bn) are; Model estimations, Economic scenarios and Significant Increase in Credit Risk (SICR)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 498, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": [["Technology (MUST)", "", "", ""], ["Presidential Initiative on Banana Industrial Development (PIBID/BIRDC) for the year Ended 30th June 2022", "Innovation, Technology Transfer and Development", "Unqualified", "\uf0b7 I noted that the chart of accounts used in the preparation of financial statements was not approved and was inconsistent with Paragraph 6.1 of the Accounting Policies stated in the financial statements and the Government of Uganda Chart of accounts as approved by the Accountant General. \uf0b7 The entity collected only 29.7% of the budgeted local revenue while GoU receipts performed up to 94.2% of the budget. The entity however absorbed only 48% of the availed funds which affected service delivery. \uf0b7 The entity did not have an approved Organisational structure and neither was evidence provided to confirm that the entity has an approved salary structure. \uf0b7 The entity undertook procurements worth UGX.0.49Bn using the wrong procurement method which was irregular."], ["Pride Microfinance Limited (MDI) PML", "Public Sector Development", "Unqualified", "\uf0b7 I identified Impairment of loans and advances to customers as a key audit matter because the directors make complex and significant judgments over both timing of recognition of expected credit loss (ECL)/impairment and the estimation of the size of any such impairment. The key areas where I identified greater levels of judgement and therefore increased levels of audit focus in the Company\u2019s ECL calculation of UGX. 7,342.72Bn in 2022 (2021: UGX. 11,193.48 Bn) are; Model estimations, Economic scenarios and Significant Increase in Credit Risk (SICR)."], ["Project for Financial Inclusion in Rural Areas", "Development Plan Implementation", "Unqualified", "I observed that: \uf0b7 There were delays in disbursement of project funds by Government of Uganda (GoU), for counterpart funding. As at 30th June 2022, counterpart funding received amounted to UGX.3.28 Bn against a budgeted amount of UGX.3.67 Bn for the year. This represents 89% of the projected commitments. The Government funding was meant to cater for contract renewal of the Government-funded staff until project closure, costs for conducting project completion activities and operating costs. \uf0b7 During the last implementation support mission, PROFIRA Management agreed to work closely with the Ministry of Finance, Planning and Economic Development (MoFPED) and the Parish Development Model (PDM) Secretariat to develop a clear proposal for MoFPED to consider scaling up PROFIRA\u2019s expertise and knowledge in the current Government programmes of Financial Inclusion. Furthermore, PROFIRA was to develop a proposal for the deployment of revolving funds to Community Savings and Credit Groups (CSCGs)/Village Savings and Loan Associations (VSLAs)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 498, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "498", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 498, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "and other SACCOs already in existence for consideration under PDM. The exit strategy has not yet been put in place. \uf0b7 The GoU and IFAD agreed to offer additional contracts to two contracted Service Providers till November 2022, to ensure that grant funds are fully and properly utilized, and that outcome measurement of the grant is facilitated. During audit examination, I noted that the contracts have not been signed and implemented. \uf0b7 The Management received a grant from IFAD to implement projects in the Northern Uganda covering Acholi and West Nile sub regions. There were set standards for the financial management and monitoring of performance of the grant, to a tune of UGX.4.73 Bn. However, the project is coming to an end without proper modalities for monitoring and supervision.", null, null], ["Project for Restoration of Livelihoods in The Northern Region (PRELNOR) - IFAD Loan N0.Ug 2000000947 and ASAP Grant NO.200000032 4", "Public Sector Transformation", "Unqualified", "I noted that: \uf0b7 No concept note was prepared for the project against the development committee guidelines. \uf0b7 No project profile was prepared by the Accounting Officer for this project before the project was operationalised by the entity. \uf0b7 Neither the pre-feasibility study nor detailed feasibility study were undertaken prior to execution of the project. \uf0b7 As at the time of audit in October 2023 that there was no evidence that the project exited the Public Investment Plan (PIP) by 30th March 2023 as stipulated in the Budget execution circular issued by the PS/ST for the financial year 2022/2023. \uf0b7 The total cumulative project disbursements to date were less than expected by USD.12.72 million as per the project financing agreement. \uf0b7 Out of a sample of 108 activities worth UGX.117,350,818,570, targets for 85 activities worth UGX.87,727,622,509 had been fully achieved, while targets for the remaining 23 activities worth UGX.29,623,196,061 were yet to be achieved. \uf0b7 The Project had an approved budget of UGX.54.4Bn for the financial year 2022/2023, out of which UGX.40.1Bn was available for spending, resulting in a shortfall of UGX.14.3Bn representing 74% performance. \uf0b7 Out of the total available funds of UGX.40.1Bn, only UGX.35.4Bn was spent, resulting in an unspent balance of UGX.4.7Bn, representing an absorption level of 88%. \uf0b7 There were delays in completion of the rehabilitation of Corner Pa Lagara\u2013 Monroc Market Road 14.7km worth UGX.1,780,629,779. I further noted that the project management had paid the contractor three certificates worth UGX.1,079,577,618"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 499, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": [["", "and other SACCOs already in existence for consideration under PDM. The exit strategy has not yet been put in place. \uf0b7 The GoU and IFAD agreed to offer additional contracts to two contracted Service Providers till November 2022, to ensure that grant funds are fully and properly utilized, and that outcome measurement of the grant is facilitated. During audit examination, I noted that the contracts have not been signed and implemented. \uf0b7 The Management received a grant from IFAD to implement projects in the Northern Uganda covering Acholi and West Nile sub regions. There were set standards for the financial management and monitoring of performance of the grant, to a tune of UGX.4.73 Bn. However, the project is coming to an end without proper modalities for monitoring and supervision.", null, null], ["Project for Restoration of Livelihoods in The Northern Region (PRELNOR) - IFAD Loan N0.Ug 2000000947 and ASAP Grant NO.200000032 4", "Public Sector Transformation", "Unqualified", "I noted that: \uf0b7 No concept note was prepared for the project against the development committee guidelines. \uf0b7 No project profile was prepared by the Accounting Officer for this project before the project was operationalised by the entity. \uf0b7 Neither the pre-feasibility study nor detailed feasibility study were undertaken prior to execution of the project. \uf0b7 As at the time of audit in October 2023 that there was no evidence that the project exited the Public Investment Plan (PIP) by 30th March 2023 as stipulated in the Budget execution circular issued by the PS/ST for the financial year 2022/2023. \uf0b7 The total cumulative project disbursements to date were less than expected by USD.12.72 million as per the project financing agreement. \uf0b7 Out of a sample of 108 activities worth UGX.117,350,818,570, targets for 85 activities worth UGX.87,727,622,509 had been fully achieved, while targets for the remaining 23 activities worth UGX.29,623,196,061 were yet to be achieved. \uf0b7 The Project had an approved budget of UGX.54.4Bn for the financial year 2022/2023, out of which UGX.40.1Bn was available for spending, resulting in a shortfall of UGX.14.3Bn representing 74% performance. \uf0b7 Out of the total available funds of UGX.40.1Bn, only UGX.35.4Bn was spent, resulting in an unspent balance of UGX.4.7Bn, representing an absorption level of 88%. \uf0b7 There were delays in completion of the rehabilitation of Corner Pa Lagara\u2013 Monroc Market Road 14.7km worth UGX.1,780,629,779. I further noted that the project management had paid the contractor three certificates worth UGX.1,079,577,618"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 499, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "499", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 499, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "VAT inclusive, i.e., 61% of the contract price, when the physical progress on ground was below the financial progress. \uf0b7 Out of the planned five satellite markets, only two markets, namely Opit in Omoro District and Lukole in Agago District, worth UGX.1,130,538,421 were procured and were under construction. \uf0b7 There was delayed completion of the construction of the two (2) markets namely Opit in Omoro district and Lukole in Agago district by an average of eight (8) months as at the time of audit in October 2023. \uf0b7 Contracts for seven (7) Community Access Roads (CARs) that had been contracted out to seven (7) contractors had either expired or sites were abandoned before completion of contractual works. \uf0b7 Though the Project closure date is 31st March 2024, there was no evidence that management had implemented the sustainability measures stated in the Project Appraisal Document to ensure that the gains made during the Project lifetime are not lost once the Project closes.", null, null], ["Reducing Climate Change Vulnerability of Local Communities in Uganda Through Ecosystems Based Adaptation (EBA) in Wetlands and Forest Ecosystem Project (For the year ended 31st December 2022)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of the expected cumulative disbursement of UGX 6,203,373,433, only UGX 2,011,845,286 was received representing a 32% performance. \uf0b7 Out of the thirty-nine (39) activities sampled worth UGX 5,586,488,492 (USD 1,538,400); eleven (11) activities worth UGX. 2,197,490,132 had been fully achieved, three (3) activities worth UGX. 725,546,282 had been partially achieved while twenty-five (25) activities worth UGX. 2,663,452,078 were yet to be achieved. \uf0b7 Out of the approved budget of UGX 3.75 Bn (US$ 1.02million) for the year 2022, UGX. UGX.0.91Bn (US$ 253,410) was received representing 24% performance. \uf0b7 Out of the total available funds of UGX 1.88 Bn (US$ 520,145) only UGX.1.84Bn (US$ was utilized resulting in unspent balance of UGX.0.04Bn (US$ 11,716) representing an absorption level of 98%. \uf0b7 I noted that some activities such as; Vulnerability impact and risk assessment and the market assessment for the western region were completed beyond the planned timeframe affecting implementation activities tagged on their completion. \uf0b7 I noted the entity received off-budget financing to a tune of UGX 0.92 billion."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 500, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "500", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 500, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Public Procurement & Disposal of Public Assets (PPDA)", "Governance and security Private sector development", "Unqualified", "\uf0b7 The Authority had an approved budget of UGX.23.176Bn from the various programmes, out of which UGX.21.255Bn was warranted resulting in a shortfall of UGX.1.921Bn representing a 91.7% performance. \uf0b7 I assessed the implementation of six (6) outputs that had been fully quantified with a total of twelve (12) activities worth UGX.21.25Bn and noted that four (4) outputs with six (6) activities and expenditure worth UGX.12.38Bn were fully implemented, while two (2) outputs with seven (7) activities worth UGX.8.87Bn were partially implemented. \uf0b7 A total of 19 employees on the Main payroll had inconsistencies in their names, NINs and dates of birth captured in the payrolls and data captured by NIRA on the National Identity cards. \uf0b7 I noted that the Authority was not yet enrolled on the IPPS/HCM maintained by the Ministry of Public Service. \uf0b7 The Authority did not pay Social Security contribution of UGX.1.089Bn, which comprises 10% of the employer\u2019s contribution."], ["Public Procurement & Disposal of Public Assets (PPDA) Appeals Tribunal", "Governance and security Private sector development", "Unqualified", "\uf0b7 I noted that Tribunal had an approved NTR estimates of UGX.15Mn for the FY 2022/2023, out of which UGX.11.1Mn was collected by year end, representing a 74% performance. \uf0b7 I noted that the Tribunal had an approved budget of UGX.4.815Bn from its one program out of which UGX.3.025Bn was released, resulting in a shortfall of UGX.1.790Bn representing an overall performance of 63%. \uf0b7 Audit noted that a total of 11 (100%) employees of the Tribunal who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. \uf0b7 Audit noted the Tribunal had not opened the four (4) Regional Registries between July 2021 and June 2025 as per the Strategic plan."], ["Public Service Commission (PSC)", "Public sector transformation", "Unqualified", "\uf0b7 There was under collection of NTR for the FYR 2022/2023 of UGX. 0.0017Bn, representing an 8.5% performance. \uf0b7 There was underutilization of the total warrants availed amounting to UGX.0.214 representing 2%. \uf0b7 I observed that the budgets for all six (6) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 I noted that some Districts and Cities had not constituted Service Commissions, while others were functional but not fully constituted. \uf0b7 The Commission did not carry out the planned 145 performance assessments of DSCs/Local Governments."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 501, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": [["Public Procurement & Disposal of Public Assets (PPDA)", "Governance and security Private sector development", "Unqualified", "\uf0b7 The Authority had an approved budget of UGX.23.176Bn from the various programmes, out of which UGX.21.255Bn was warranted resulting in a shortfall of UGX.1.921Bn representing a 91.7% performance. \uf0b7 I assessed the implementation of six (6) outputs that had been fully quantified with a total of twelve (12) activities worth UGX.21.25Bn and noted that four (4) outputs with six (6) activities and expenditure worth UGX.12.38Bn were fully implemented, while two (2) outputs with seven (7) activities worth UGX.8.87Bn were partially implemented. \uf0b7 A total of 19 employees on the Main payroll had inconsistencies in their names, NINs and dates of birth captured in the payrolls and data captured by NIRA on the National Identity cards. \uf0b7 I noted that the Authority was not yet enrolled on the IPPS/HCM maintained by the Ministry of Public Service. \uf0b7 The Authority did not pay Social Security contribution of UGX.1.089Bn, which comprises 10% of the employer\u2019s contribution."], ["Public Procurement & Disposal of Public Assets (PPDA) Appeals Tribunal", "Governance and security Private sector development", "Unqualified", "\uf0b7 I noted that Tribunal had an approved NTR estimates of UGX.15Mn for the FY 2022/2023, out of which UGX.11.1Mn was collected by year end, representing a 74% performance. \uf0b7 I noted that the Tribunal had an approved budget of UGX.4.815Bn from its one program out of which UGX.3.025Bn was released, resulting in a shortfall of UGX.1.790Bn representing an overall performance of 63%. \uf0b7 Audit noted that a total of 11 (100%) employees of the Tribunal who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. \uf0b7 Audit noted the Tribunal had not opened the four (4) Regional Registries between July 2021 and June 2025 as per the Strategic plan."], ["Public Service Commission (PSC)", "Public sector transformation", "Unqualified", "\uf0b7 There was under collection of NTR for the FYR 2022/2023 of UGX. 0.0017Bn, representing an 8.5% performance. \uf0b7 There was underutilization of the total warrants availed amounting to UGX.0.214 representing 2%. \uf0b7 I observed that the budgets for all six (6) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 I noted that some Districts and Cities had not constituted Service Commissions, while others were functional but not fully constituted. \uf0b7 The Commission did not carry out the planned 145 performance assessments of DSCs/Local Governments."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 501, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "501", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 501, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the Commission had only developed competence profiles for four (4) MDAs, namely, Ministry of Public Service, Ministry of Defense and Veteran Affairs, Ministry of Gender, Labour and Social Development and Public Service Commission. \uf0b7 I undertook verification of the payroll and noted that out of 80 employees, a total of 79 (98%) who appeared for the validation exercise presented all the pre- requisite documents/information and were fully verified. \uf0b7 One (1) (2%) employee on the payroll did not appear for the validation and was confirmed as having transferred service. \uf0b7 One (1) individual whose name was not on the payroll appeared for the validation exercise with all pre-requisite documents and was captured as a new record. \uf0b7 Out of 21 employees on April 2023 salary payroll, a total of 21 (100%) were fully verified \uf0b7 A total of 10 employees on the main payroll had inconsistencies in their names and dates of birth captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. \uf0b7 Out of the UGX.17,690,506,445 approved wage funds for the four financial years, only UGX.17,018,316,769 was spent resulting into unspent balances amounting to UGX.670,867,689 \uf0b7 Out of 107 approved positions, a total of 102 positions were filled leaving a gap of 5 vacant positions. \uf0b7 I noted that there was no IT risk management framework/policy in place. \uf0b7 I noted that the Commission did not upgrade the digitized processes during the year as it had planned. \uf0b7 I noted that despite having the automated recruitment system, the processes of submission of requests for recruitment by government entities, submission of appeals and disciplinary cases, conduct of oral interviews and preparation of minutes for approval by the Boards are manual and off the system.", null, null], ["Readying Uganda for Actualization of National Infrastructure Corridors and Physical Development Plan Operationalizati", "Sustainable Urbanization and Housing", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 502, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "502", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 502, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["on Project (Grant No TFOB 1264) - MoLHUD", "", "", ""], ["Refugees On the Move (ROM): South Sudanese in Ethiopia, Sudan and Uganda Project", "Human Capital Development", "Unqualified", "\uf0b7 There are were no reportable issues"], ["Regional Pastoral Livelihoods Resilience Project (RPLRP)", "Agro-Industrialization", "Unqualified", "I noted that: \uf0b7 RPLRP prepared a concept note and project profile but these were not approved by the PS/ST. Pre-feasibility and a detailed feasibility study were prepared prior to execution of the project. \uf0b7 Out of the expected total disbursement of UGX.144Bn, the project only received UGX.135.356Bn resulting in undisbursed funds of UGX.8.643Bn. In addition, counterpart financing from the Government of Uganda had performed at UGX.1.268Bn instead of the budgeted UGX.2Bn as a result, Government has paid commitment fees amounting to UGX.0.068Bn. \uf0b7 Out of the sampled 5 activities worth UGX.82.952Bn, 4 activities worth UGX.53.682Bn had been fully achieved while 1 activity worth UGX.29.27Bn was yet to be achieved. \uf0b7 One (1) activity worth UGX.0.805Bn undertaken was not conducted in a timely manner. \uf0b7 Two (2) contractors undertaking contract works for the valley dams in Moroto and Kaabong districts are past the completion time but works are still significantly behind schedule."], ["Republic Of Uganda Mission in Kigali- Rwanda", "Governance and Security", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX. 42,999,842 was collected, representing a performance of 71.67 % of the target. \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX 3.217 Billion was absorbed resulting in unspent funds of 96.43%. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 503, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "503", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 503, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Kigali Mission had Six (6) home-based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019 \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%). \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pays for Home staff in regard to Foreign Service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively. \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012.", null, null], ["Securing Uganda\u2019s Natural Resource Base in Protected Areas Project (SIDA)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of the total available funds of UGX.4.20Bn, the authority spent UGX.3.89Bn resulting in unspent balance of UGX.0.31Bn representing an absorption level of 92.7%. \uf0b7 I sampled twenty (20) activities worth UGX.4.16Bn and noted that not all the twenty (20) activities had been fully achieved. \uf0b7 A review of the project implementation by UWA revealed that the project had largely been completed with exception of two activities of printing of materials for Katoosa Martyr\u2019s Villa and supply of non-palatable onion seedlings."], ["Self- Management Among Adolescents Living With HIV In Uganda (SELF- MANAGEMENT) Project Of Mbarara University Of Science And Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Soroti Hospital", "Human capital development", "Unqualified", "\uf0b7 According to the approved budget, the RRH was supposed to collect revenue to the tune of UGX. 200,000,000 however, by the end of the year only UGX. 114,826,500 had been collected representing 57% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 504, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "504", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 504, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total warrants of UGX. 13,437,402,784 availed during the year, UGX. 11,516,106,981 was utilized by the hospital resulting in un-utilized warrants of UGX. 1,921,295,803 representing utilization of 86% \uf0b7 Assessment of the implementation of Seven (7) outputs with Thirty (30) activities worth UGX. 700,460,000 and noted that; out of the Thirty (30) activities, the hospital fully implemented fourteen (14) activities, twelve (12) activities were partially implemented, while Four (4) activities remained unimplemented. \uf0b7 Out of the total warrants, UGX. 7,589,328,869 was utilized by the Soroti RRH resulting in un-utilized warrants of UGX. 832,407,131 representing utilization of 90% as summarized in the table below. \uf0b7 Soroti RRH had 257 employees on the IPPS payroll of which 245 (95%) were fully verified, 0 (0%) partially verified, 1 (0%) not verified, and 11 (5%) did not show up. \uf0b7 A total of 42 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. \uf0b7 Out of 1,188 approved positions, a total of 952 positions were filled leaving a gap of 236 vacant positions. \uf0b7 A review of four contracts worth UGX. 187,461,805 revealed irregularities in the bid submission documents for the suppliers awarded the contracts. These included expired and missing documents and instances of award to suppliers prequalified to supply different/other goods and services.", null, null], ["Soroti Fruits Limited (SOFTE)", "Agro-Industrialization", "Unqualified", "\uf0b7 Out of 325 approved positions, a total of 96 positions were filled leaving a gap of 229 vacant positions (70%). \uf0b7 SOFTE was producing some products at high costs compared to sale price, raising sustainability issues. \uf0b7 There was a significant turnover in key personnel within the factory who included Manager of Production, Assistant Manager of Production, Human Resources Officer (HRO), and a Key Engineer, which points to challenges in the company's ability to effectively operate and retain staff."], ["Soroti University", "Human capital development", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX 0.632Bn during the year. However, by the end of the year only UGX 0.584Bn had been collected representing a 92.4% performance. \uf0b7 The entity had an approved budget of UGX 24.758Bn from the various programmes out of which UGX.22.685Bn was warranted resulting in a shortfall of UGX 2.073Bn representing a 91.6% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 505, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "505", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 505, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total warrants of UGX 22.685Bn availed to the entity during the year, UGX.19.883Bn was utilized resulting in un-utilized warrants of UGX 2.802Bn representing 87.7% utilization. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX 47,557,418,288 Budgeted and approved wage funds for the four financial years, only UGX41,522,656,339 was spent giving rise to unspent balances amounting to UGX 6,034,761,949. \uf0b7 Salary arrears for 14 employees worth UGX. 160,730,829 were not paid over the period between 2019/20 to 2022/23. \uf0b7 Out of 1,312 approved positions, a total of 242 positions were filled leaving a gap of 1,070 vacant positions. \uf0b7 I noted that whereas the University received funds amounting to UGX. 17,215,667,288 to cater for wage from the Central Government, the University did not receive the corresponding wage allocation for Social benefits of UGX. 1,721,566,728 (10% of the approved wage as NSSF contribution) from the Central Government. The university was guided by MoFPED to budget for 10% NSSF cost under non-wage (Code 212101) despite it being a wage cost. \uf0b7 I noted that Soroti University did not have a comprehensive job description manual.", null, null], ["South Western Cluster Water and Sanitation Project of National Water and Sewerage Corporation", "Natural Resources, Environment, Climate Change, Water and Land Management", "unqualified", "\uf0b7 Out of Euros 6M that GoU was supposed to contribute over the two-year period (July 2021 \u2013 June 2023), only Euros 9,000 (0.15%) was remitted. This contrasts with AFD\u2019s contribution of Euros 54.7 M (45.6%) of the expected Euros 120 M in the same period. \uf0b7 There were no land titles for six (6) pieces of land which were purchased and where the project operations were located."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 506, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project of Ministry of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project. I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023 \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all. \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "506 \nState House \nGovernance and security \nInnovation, technology development and transfer \nUnqualified \uf0b7 State House budgeted to collect NTR of UGX.120Millions during the year. However, by the end of the financial year, the entity had not collected any NTR.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 506, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.869,167,484,988 from the various programmes out of which UGX.835,498,733,793 was warranted resulting in a shortfall of UGX.33,668,751,195 representing a 96% performance. Out of the total warrants of UGX.835,498,733,793 availed to the entity during the year, UGX.834,250,665,133 was utilized resulting in un-utilized warrants of UGX.1,248,068,660 representing 99.9% utilization.\n- I observed that budgets for all eight (8) outputs assessed were not supported by the individual activity costing and budgets.\n- Out of 1,278 employees on State House February 2023 salary payroll, a total of 1,221 (96%) were fully verified while 57 (4%) did not show up for validation. A total of 70 individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents.\n- Out of 1274 approved positions, a total of 1,331 positions were filled leading to an excess of 57 positions as per the approved establishment.\n- Included in the total expenditure of UGX.834,250,665,133 is expenditure worth UGX.292,418,401,000, which relates to classified expenditure. In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), this expenditure is audited and reported on separately.\n- During the Financial Year 2022/2023, UGX.25,010,000,000 was warranted under Vote 001 (Office of the President) and the entity spent UGX.4,347,858,825, leaving a balance of UGX.20,662,141,175. The balance of UGX.20,662,041,175 was transferred to Vote 002 (State House) and is still held on account No.000020148000003 in the names of Science, Technology and Innovation operations in Bank of Uganda\n- During the financial year under review, UGX.189,769,124,810 was warranted to State House (Vote 002). Out of which UGX.96,369,551,184 was spent to undertake various activities leaving a balance of UGX.93,399,573,626 on STI account in State House. The unutilized funds of UGX.93,399,573,626 was also still on account No.000020148000003 in the names of Science, Technology and Innovation operations in Bank of Uganda as at 30th June 2023.\n- I noted that the Sericulture-TRIDI project had four plots of land in Kween, Bulambuli, Kayunga and Nwoya measuring approximately 870 acres as at the reporting date. However, TRIDI did not have titles for all the four (4) pieces of land.\n- An inspection of TRIDI Projects carried out in October 2023 revealed that all projects had stalled.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 507, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "507 \nRandomized Human Capital Clinical Trial of Development Early Empiric \nAnti- \nMycobacterium \nTuberculosis \nTherapy for \nSepsis in Sub- \nSaharan Africa \n(Atlas Trial) \nProject of \nMbarara \nUniversity of \nScience and \nTechnology \n(Must) \nUnqualified", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 507, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There were no reportable issues.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 508, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "508 \nResource \nDevelopment Plan Enhancement \nImplementation and \nAccountability \nProgramme \n(Reap) \nMinistry \nof \nFinance, \nPlanning and \nEconomic \nDevelopment \nUnqualified \uf0b7 There were no reportable issues. \n509", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 508, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented by Ministry of Water and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved. \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance. \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], ["Strengthening Adaptive Capacity and Resilience of Communities in Uganda\u2019s Watersheds- Awoja Catchment (SACRIAC)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of the total expected cumulative disbursements of USD295,004only USD123,475was disbursed resulting in a shortfall of 171,529 representing a performance of 41.9% \uf0b7 I sampled twelve (12) activities worth USD 88,741.20 and noted that targets for two (02) activities worth USD.7, 682 had been fully achieved while targets for the remaining ten (10) activities worth USD 81,058.41 were yet to be achieved. \uf0b7 The project had an approved budget of USD 295,004 for the financial year 2022/2023 out of which USD 123,47512was available for spending resulting in a shortfall of USD 171,529 representing 41.86%. \uf0b7 Out of the total available funds of UGX. 453,911,500, UGX. 447,902,750 was spent resulting in unspent balance of UGX. 6,008,750 representing absorption level of 98.68%."], ["Strengthening National Institutional Capacity in Sound Management of Chemicals and Waste in Uganda Project for The Half Year Period", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of USD 112,923.05 available to spend, only USD 46,285.61 (41%) was spent by the project, resulting in under absorption of USD 66,637.44 \uf0b7 Out of the three (3) planned outputs, only two (2) were fully implemented while one (Establishing and operationalizing a multi-sectorial technical committee on SMC) was partially implemented. \uf0b7 NEMA did not submit the financial statements for audit in time (submitted on 4th November 2022) which results in delay to submit to UNEP, contrary to the Project Cooperation Agreement."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 510, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "510", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 510, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Ended 31st December 2018", "", "", ""], ["Strengthening National Institutional Capacity in Sound Management of Chemicals and Waste in Uganda Project For The Financial Year Ended 31st December 2019", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 A total amount of USD 37,341.81 from the prior period\u2019s balance of USD 68,615.38 was spent, resulting in under absorption of USD 31,273.57 (46%). \uf0b7 Out of the six (6) planned outputs, only two (2) were fully implemented while the remaining four (4) were either partially or not implemented at all. \uf0b7 NEMA failed to submit Financial Statements within six months contrary to the requirements of Section 1 of Clause XII of the Project Cooperation Agreement. I noted that the financial statements were submitted for audit on the 4th of November 2022."], ["Strengthening National Institutional Capacity in Sound Management of Chemicals and Waste in Uganda Project for The Financial Year Ended 31st December 2020", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of USD 116,323.22 available to spend, USD 58,747.59 (51%) was spent, resulting in under absorption of USD 57,575.63. \uf0b7 Out of the five (5) planned outputs, only one (1) was fully implemented while two (2) outputs with three (3) activities worth USD 22,703.93 were partially implemented and the other two (2) with two (2) activities were not implemented at all. \uf0b7 NEMA failed to submit Financial Statements within six months contrary to the requirements of Section 1 of Clause XII of the Project Cooperation Agreement. I noted that the financial statements were submitted for audit on the 4th of November 2022."], ["Strengthening National Institutional Capacity in Sound Management of Chemicals and Waste in Uganda Project", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of USD 91,370.37 available for spending, USD 43,010.06 (47%) was spent, resulting in under absorption of USD 48,360.31. \uf0b7 Out of the five (5) planned outputs, only one (1) was fully implemented while four (4) outputs with nine (9) activities worth USD 40,520.4 were either partially or totally unimplemented. \uf0b7 NEMA failed to submit Financial Statements within six months contrary to the requirements of Section 1 of Clause XII of the Project Cooperation Agreement. The financial statements were submitted for audit on the 4th of November 2022."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 511, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented by Ministry of Water and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved. \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance. \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "511", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 511, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["for The Financial Year Ended 31st December 2021", "", "", ""], ["Strengthening National Institutional Capacity in Sound Management of Chemicals and Waste in Uganda Project Ended 31st December 2022", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of USD 48,359.77 available for spending during the financial year under review, USD 47.369.44 (98%) was spent by the project resulting in under absorption of USD 990.33. \uf0b7 Out of the four (4) planned outputs, only two (2) were fully implemented while some activities in the remaining two (2) were either partially or not implemented at all. \uf0b7 By the time of audit (February 2023), USD 226,900 (91%) had been received for implementation of activities as opposed to USD 250,005 supposed to have been received in the 5-year project period. \uf0b7 One of the key activities of the project (establishing & operationalizing a MSTC on chemicals & management) had been partially achieved, while another (establishment of a national database on chemicals and waste) had not been implemented at all, despite the project having reached the end date of 31st December 2022."], ["Strengthening the Management of the Oil and Gas Sector in Uganda Phase III (SMOG)", "Sustainable Development of Petroleum Resources", "Unqualified", "\uf0b7 I noted that out of the total expected disbursements of USD 2,406,286, the programme realized USD 1,106,447 representing a performance of 46%. GOU did not disburse the expected counterpart funding of USD 1,256,000. \uf0b7 Out of the 6 activities assessed, 1 activity was fully implemented, 1 was partially implemented while 4 not implemented. \uf0b7 The programme did not budget to receive any funds during the year, however out of the brought forward balance of UGX 445,245,198 from the financial year 2021/2022, UGX 322,449,450 was spent representing an absorption level of 72.4%."], ["Support to National Capacity Building and Greater Kampala Metropolitan Area Economic Development Project (Grant No.TF0B1265)", "Public Sector Transformation", "Unqualified", "\uf0b7 I sampled 19 activities worth USD.1,581,917 and noted that targets for 15 activities worth USD.1,530,732 had been fully achieved while targets for the remaining three (3) activities worth USD.25,985 were yet to be achieved. \uf0b7 I noted that the Uganda National Spatial Data Infrastructure (UGSDI) Policy was not yet approved by Cabinet. This denies the country the benefits of having an integrated evidence-based development planning framework."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 512, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented by Ministry of Water and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved. \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance. \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "512", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 512, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Surveillance of Emerging Pathogens and Antibiotic Resistances in Aquatic Ecosystems (SARA) Project of Mbarara University of Science and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Tax Appeals Tribunal (TAT)", "Administration of Justice", "Unqualified", "\uf0b7 The Tribunal\u2019s approved budget was UGX.7.628Bn. However, the entity received UGX.6.984Bn, resulting into a shortfall of UGX.0.643Bn, representing an 8% of the approved budget. Shortfalls negatively impact on service delivery, since the entity is not able to fully implement all the approved activities. \uf0b7 Out of 22 employees on the Tax Appeals Tribunal March 2023 salary payroll, a total of 22 (100%) appeared for the validation exercise and presented all the pre- requisite documents/information and were fully verified. \uf0b7 The Tribunal has been earmarked for rationalisation. This indicates the existence of a material uncertainty that may cast significant doubt about the Tribunal\u2019s ability to continue as a going concern. \uf0b7 Out of 368 cases, 19 cases were ruled, 91 cases were consented to, 6 cases remitted back to URA, 40 cases were withdrawn and 212 cases remained outstanding. The reason for the high numbers of pending cases in the year, is because the Tribunal members are limited in number which has an effect on their ability to hear and make timely rulings for all the tax appeals the Tribunal receives. \uf0b7 Of the additional four members appointed to the Tribunal, two appeared not to possess the minimum qualifications and are therefore not qualified to become members of the Tribunal."], ["The Biennial Update Report (BUR)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of the expected total disbursements of USD 342,000 only USD 310,575 (91%) was disbursed. \uf0b7 Out of the total available funds of US$ 7,928, US$ 7,405 was spent representing an absorption level of 93%. The unspent funds of US$ 523 were still held on the project bank accounts in BOU."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 513, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented by Ministry of Water and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved. \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance. \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "513", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 513, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "", "", ""], ["The Fund Accountability Statement of Young Africa Works Uganda \u2013 Lead Firm Structure Project ( YAWUG-LFS)", "Development Plan Implementation", "Unqualified", "\uf0b7 I draw attention to Note 5.3.1 to the Fund Accountability Statement, which describes the basis of accounting. The Fund Accountability Statement is prepared to assist Private Sector Foundation Uganda in complying with the financial reporting provisions of the contract referred to above. As a result, the Fund Accountability Statement may not be suitable for another purpose. \uf0b7 I also draw attention to the fact that the supplementary information presented in United States Dollars (USD) does not form part of the audited Fund Accountability Statement."], ["The Glaucoma Screening and Treatment Project for South Western Uganda (GLAST) Project of Mbarara University of Science and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["The Influence of Air Pollution on Lung Health Among People Living with HIV (CAD Lung) Project of Mbarara University of Science and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 514, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented by Ministry of Water and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved. \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance. \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "514", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 514, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["The Italian Support to The Ugandan Health Sector Strategic Plan III (HSSPIII) and The Peace, Recovery and Development Plan (PRDP)", "Human Capital Development", "Unqualified", "\uf0b7 A project concept paper was prepared for the project to ensure that the project idea is consistent with the national development priorities as specified in the NDP and to control duplication of interventions. \uf0b7 Whereas the project profile was developed, its implementation suffered lots of challenges mainly due to the insurgency in the Karamoja region. \uf0b7 The Ministry of Health did conduct both a pre-feasibility study and detailed feasibility study prior to execution of the project The Italian Support Project had not yet exited the Public Investment Plan (PIP) as recommended by the Development Committee. \uf0b7 The total disbursements for the Project as per the financing agreement were less than expected by EUR.33,959 in respect of GOU counterpart funding. \uf0b7 Fifty-four (54) out of sixty-eight (68) staff house units had been constructed by the time of audit. \uf0b7 The project had an approved budget of UGX.3.628Bn for the financial year 2022/2023 out of which UGX.2.65Bn was available for spending (representing 73% performance). \uf0b7 Out of the total available funds of UGX.2.65Bn only UGX.0.607Bn was spent resulting in unspent balance of UGX.2.043Bn (representing an absorption level of 23%). \uf0b7 Management had not put in place sustainability measures to ensure that the gains made during the project life time are not lost once the project closes."], ["The Linking Sustainable Bio-Organic Farming Techniques to Youths Employability and Product Value Addition in Southwestern Uganda (ISOFT) Project of Mbarara University of Science and", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 515, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented by Ministry of Water and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved. \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance. \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "515", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 515, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Technology (MUST)", "", "", ""], ["The Scaling Up Mama Toto for Sexual Reproductive Health And Rights (HAY) Project of Mbarara University of Science and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["The Teacher Training Education (TTE) Project of Mbarara University of Science and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["The Third National Communication Project Implemented by Ministry L Communication Project Implemented by Ministry of Water and Environment (TNC)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I noted that a concept note was not prepared for the project against the development committee guidelines. \uf0b7 The Accounting Officer did not prepare the project profile for this project. \uf0b7 I noted that neither pre-feasibility study nor detailed feasibility study were undertaken prior to execution of the project. \uf0b7 The project had an approved budget of USD 129,310.76 for the financial year 2022 out of which USD 121,243.62 was available for spending resulting in a shortfall USD 8,067.14 representing 93.76% performance. \uf0b7 Out of the total available funds of USD.121,243.62, only USD.95,629.53 was spent resulting in unspent balance of USD.26,614.09 representing an absorption level of 78.87%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 516, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented by Ministry of Water and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved. \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance. \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "516", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 516, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["The Transition Readiness Project of Mbarara University of science and technology for the period 1st July 2021 to 31st August 2022", "Human Capital Development", "Unqualified", "\uf0b7 Analysis of the income and expenditure statement revealed that USD.16,479 (70%) of the budget was received, resulting into a shortfall of USD.6,945 (30%)."], ["THRIVE-2 Project of Makerere University", "Human Capital Development", "Unqualified", "\uf0b7 Out of the total receipts of \u00a3819,840.51 for the period under audit, \u00a3786,574 was spent by the project resulting in an unspent balance of \u00a333,266 representing under absorption of 4.06%. \uf0b7 The project ended in March 2022, but management did not provide details of its assets and location to the University as required by the grants policy"], ["Tirinyi-Pallisa- Kumi/Pallisa- Kamonkoli Road Project (111kms) (IDB Loan Uga- 0092) Implemented by Uganda National Roads Authority (UNRA)", "Integrated Transport Infrastructure & Services", "Unqualified", "\uf0b7 Project Performance \uf0b7 Audit established that out of the total expected disbursement of USD 120,000,000 as of 30th June 2023, a total of USD 109,876,360 was disbursed resulting into undisbursed funds of USD 10,123,640. \uf0b7 Out of the expected GoU counterpart funding of UGX.155,876,400,000, a total UGX.237,299,476,710 was disbursed as at 30th June, 2023 resulting into an over disbursed funds of (UGX) 81,423,076,710. \uf0b7 Out of the seven (7) planned activities, I noted that only five (5) activities were fully implemented while the remaining two (2) activities were partially implemented. The partially implemented activities relate to land acquisition/compensations. \uf0b7 Absorption of Project Funds \uf0b7 Audit established that out of the total available GoU funds of UGX.39,820,430,845, only UGX.39,259,368,442 was spent resulting in unspent balance of UGX.561,062,403 representing an absorption level of 98.6%. The unspent funds were swept back to Treasury at the end of the financial year. \uf0b7 Payment of Arbitration Awards \uf0b7 There were two (2) Arbitration awards decided in favour of a Contractor and a Consultant amounting to UGX.27,119,434,165 due to wrongful termination of contracts by UNRA. By 30th June 2023 UGX.19,824,870,029 had been paid to the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 517, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented by Ministry of Water and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved. \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance. \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "517", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 517, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "Contractors and UGX.7,294,564,136 due to Consultant remained outstanding. The amount includes UGX100,000,000 awarded as damages, which is wasteful. \uf0b7 Delayed payment of PAPs \uf0b7 UNRA has outstanding land compensation payments of UGX.7,485,209,351 for 189 PAPs yet the project has ended", null, null], ["Transformative Education and Lifelong Learning for Sustainable Growth (TELLS) Project No. 62040 Under NORHED II Programme", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Treasury Operations (TOP)", "Development plan implementation", "Unqualified", "\uf0b7 Treasury Operations had no approved NTR estimate for the FY 2022/2023, however, a collection of UGX.10.075Bn as NTR from non-exchange transactions and UGX.200.949Bn as NTR from exchange transactions was realised. \uf0b7 TOP had an approved/revised budget of UGX.16.812.16Bn out of which UGX.16.647.31Bn that was appropriated leading to a shortfall of UGX.164.848Bn, representing a 99.90% performance. \uf0b7 TOP (Vote 130) lacked a vote specific strategic plan. \uf0b7 A total of UGX.1.4Tn were appropriated to TOP as supplementary funding, in the first quarter of the FY 2022/23 of which a total of UGX.777Bn. \uf0b7 In addition, TOP received a total supplementary budget of UGX.46.153Bn to cater for commitment fees, of which only UGX.21.707Bn was warranted and UGX.14.684Bn was spent. \uf0b7 There was an increase in domestic arrears, from UGX.4.583Tn in 2021/22 to UGX.6.144Tn in 2022/23. \uf0b7 A continued failure to recover a total of UGX.10.4Bn from nineteen (19) entities that received grants from Government. \uf0b7 The payments totalling UGX.286.042 was to the contractors for the International Specialised Hospital in Lubowa was based on unsupported milestone completion certificate. \uf0b7 Failure to adequately budget for mandamus/court awards. Out UGX.1.473Bn. book balance in court awards and compensation, UGX.106.6Bn was appropriated and UGX.106.6Bn was warranted."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 518, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented by Ministry of Water and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved. \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance. \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "518", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 518, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Trypanogen Project", "Human Capital Development", "Unqualified", "\uf0b7 The project\u2019s fund accountability statement revealed that out of the available grant of US $930,516.38 only US $539,937.65 was expended resulting unspent funds of US $390,578. (41.97%.)"], ["Uganda Energy Credit Capitalisation Company Limited", "Energy Development", "Unqualified", "\uf0b7 No material issues to report."], ["Uganda TB Risk by Alcohol Consumption (TRAC) Project of Mbarara University of Science and Technology (MUST)", "Human Capital Development", "", "\uf0b7 There were no reportable issues."], ["Uganda Tourism Board (UTB)", "Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.0.28Bn during the year under review of which UGX.0.20Bn was collected, representing an overall performance of 72% of the planned collection target. \uf0b7 The entity had an approved budget of UGX.26.451 Bn from its one program out of which UGX.18.885 Bn was warranted resulting in a shortfall of UGX.7.566 Bn representing an overall performance of 71.40%. \uf0b7 Out of the total release of UGX.18.885Bn availed to the entity during the year, UGX.17.960Bn was utilized resulting in unutilized warrants of UGX.0.925 Bn representing 95.10% utilization. \uf0b7 The strategic plan 2020/21-2024/25 forecasts indicated a 45.85% variance in the funding requirements for the year under review. \uf0b7 Out of 80 approved positions, a total of 36 positions were filled leaving a gap of 44 vacant positions, which negatively affects service delivery. \uf0b7 The Uganda Tourism Board was implementing an organizational structure, salary structure, and Human Resource policy that had not been approved by the Ministry of Public Service contrary to the Public Service requirements."], ["Uganda Aids Commission (UAC)", "Human capital development", "Unqualified", "\uf0b7 Out of UGX.18Bn that was availed to Uganda AIDs Commission following the revision of its budget, only UG.15.2Bn was warranted representing 84% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 519, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented by Ministry of Water and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved. \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance. \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "519", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 519, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 All the 59 employees on the February 2023 payroll of the Commission showed up for the physical headcount and were fully validated after presenting the pre- requisite documents/information for validation. \uf0b7 All the five (5) temporary staff at the Commission were fully verified. \uf0b7 All the five (5) outputs assessed worth UGX.5.342BN were not supported by individual activity costing and budgets. \uf0b7 59 positions out the 82 established posts were filled resulting into 23 positions to be vacant. \uf0b7 A direct procurement of a supplier for printing of IEC materials worth UGX.21,110,000 was made without following procurement regulations.", null, null], ["Uganda Air Cargo Corporation (UACC)", "Integrated Transport and Infrastructure Services", "Unqualified", "\uf0b7 The Corporation has 53 employees who were all fully validated. I further noted that the Corporation has 30 vacant posts while employees have no Board minutes appointing them. \uf0b7 Nine (9) employees were paid without approved salary scales. \uf0b7 The Corporation under-utilized the wage budget in the last four years by UGX.6,265,277,431 \uf0b7 The Corporation has long outstanding receivables amounting to UGX.16,609,540,675. Of this, over UGX.8,063,945,000 representing 49% has been outstanding for a period of more than five (5) years. \uf0b7 The Corporation has long outstanding payables amounting to UGX.7,468,544,782. \uf0b7 The Corporation continued to make losses posting a loss of UGX.10.49Bn in the current year. The Corporation had a liquidity ratio which is higher than the recommended ratio, while a significant proportion of the Corporation\u2019s assets is financed by debt. \uf0b7 I noted delays in repairing the Corporation\u2019s aircraft L100-30 and this affects the Corporation\u2019s performance."], ["Uganda Blood Transfusion Service (UBTS)", "Human capital development", "Unqualified", "\uf0b7 Out UGX. 0.03Bn the entity budgeted to collect in NTR during the year under review, only UGX.0.013Bn was collected 43% performance. \uf0b7 Out of the total warrants of UGX.24.353Bn availed to the entity during the year, UGX.23.147Bn was utilized resulting in un-utilized warrants of UGX.1.206Bn representing 95% utilization. \uf0b7 Out of 298 employees on UBTS February 2023 salary payroll, a total of 293 (98%) were fully verified and the 5 (2%) employees who did not show up were accounted for as having exited the entity. \uf0b7 A total of eighty-six (86) employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 520, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented by Ministry of Water and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved. \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance. \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "520", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 520, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of UGX.224.442bn availed for wages for the four financial years (FY 2019/20- 2022/23), only UGX.23.789Bn was spent giving rise to unspent balances amounting to UGX.0.653Bn. \uf0b7 There was an over remittance of statutory deductions by UGX.0.0017Bn and under- remittance of statutory deductions by UGX.0.158Bn during the four-year period. \uf0b7 UBTS relied on volunteers to fulfil its mandate and facilitated them with monthly allowances totalling UGX.0.482Bn during the four-year audit period. \uf0b7 Out of the 424 approved positions, a total of 299 positions were filled leaving a gap of 125 vacant positions. \uf0b7 Out of the budget requirement of UGX.68.031Bn for the essential medicines and health supplies at NMS for the year under review, only UGX.39.89bn was provided resulting into a funding gap of UGX.28.14Bn.", null, null], ["Uganda Broadcasting Corporation (UBC)", "Community Mobilization and Mind-set Change", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.10Bn but collected UGX.14.45Bn representing a performance of 144 % of the target. The performance was attributed to low targets. \uf0b7 The entity budgeted to receive UGX.24.07Bn from GoU out of which UGX.8.8Bn was received, resulting in a shortfall of UGX.15.27Bn (63.4%). \uf0b7 Out of 271 employees on UBC\u2019s March 2023 salary payroll, a total of 270 (99.63%) were fully verified, while 1 (0.37%) did not show up. \uf0b7 Out of 188 employees on short term on UBC\u2019s March 2023 salary payroll, 179, (95%) were fully verified and 9(5%) did not show up. Those who did not show up were recommended to be removed from the Payroll. \uf0b7 Out of 379 approved positions, a total of 226 positions were filled leaving a gap of 170 vacant positions. In addition, 8 positions were over-filled. \uf0b7 The Corporation had procurements worth UGX.11.19Bn but monthly reports to PPDA indicated that procurements worth UGX.0.026Bn were undertaken during the period of twelve months. \uf0b7 The tax obligations increased by 12.6% from UGX.18.16Bn reported last year to UGX.20.38Bn in the current year. \uf0b7 The Corporation had a total outstanding NSSF obligation of UGX.46.671Bn as of 30th June 2022 in the entity's financial statements."], ["Uganda Bureau of Statistics (UBOS)", "Development plan implementation", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.49Mn, but collected UGX.130Mn representing a 260% performance. \uf0b7 Out of the total warrants of UGX.75.75Bn availed to the entity during the year, UGX.70.66Bn was utilized resulting in un-utilized warrants of UGX.5.1Bn representing 94.3% utilization."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 521, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented by Ministry of Water and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved. \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance. \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": [["", "\uf0b7 Out of UGX.224.442bn availed for wages for the four financial years (FY 2019/20- 2022/23), only UGX.23.789Bn was spent giving rise to unspent balances amounting to UGX.0.653Bn. \uf0b7 There was an over remittance of statutory deductions by UGX.0.0017Bn and under- remittance of statutory deductions by UGX.0.158Bn during the four-year period. \uf0b7 UBTS relied on volunteers to fulfil its mandate and facilitated them with monthly allowances totalling UGX.0.482Bn during the four-year audit period. \uf0b7 Out of the 424 approved positions, a total of 299 positions were filled leaving a gap of 125 vacant positions. \uf0b7 Out of the budget requirement of UGX.68.031Bn for the essential medicines and health supplies at NMS for the year under review, only UGX.39.89bn was provided resulting into a funding gap of UGX.28.14Bn.", null, null], ["Uganda Broadcasting Corporation (UBC)", "Community Mobilization and Mind-set Change", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.10Bn but collected UGX.14.45Bn representing a performance of 144 % of the target. The performance was attributed to low targets. \uf0b7 The entity budgeted to receive UGX.24.07Bn from GoU out of which UGX.8.8Bn was received, resulting in a shortfall of UGX.15.27Bn (63.4%). \uf0b7 Out of 271 employees on UBC\u2019s March 2023 salary payroll, a total of 270 (99.63%) were fully verified, while 1 (0.37%) did not show up. \uf0b7 Out of 188 employees on short term on UBC\u2019s March 2023 salary payroll, 179, (95%) were fully verified and 9(5%) did not show up. Those who did not show up were recommended to be removed from the Payroll. \uf0b7 Out of 379 approved positions, a total of 226 positions were filled leaving a gap of 170 vacant positions. In addition, 8 positions were over-filled. \uf0b7 The Corporation had procurements worth UGX.11.19Bn but monthly reports to PPDA indicated that procurements worth UGX.0.026Bn were undertaken during the period of twelve months. \uf0b7 The tax obligations increased by 12.6% from UGX.18.16Bn reported last year to UGX.20.38Bn in the current year. \uf0b7 The Corporation had a total outstanding NSSF obligation of UGX.46.671Bn as of 30th June 2022 in the entity's financial statements."], ["Uganda Bureau of Statistics (UBOS)", "Development plan implementation", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.49Mn, but collected UGX.130Mn representing a 260% performance. \uf0b7 Out of the total warrants of UGX.75.75Bn availed to the entity during the year, UGX.70.66Bn was utilized resulting in un-utilized warrants of UGX.5.1Bn representing 94.3% utilization."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 521, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented by Ministry of Water and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved. \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance. \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "521 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 521, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- During assessment of the implementation, I observed that while there were a majority of activities fully implemented, four (4) outputs with one hundred thirty- three (133) activities worth UGX.7.52Bn were partially implemented. Out of the one hundred thirty-three (133) activities, the entity fully implemented fifty (50) activities; fifty-four (54) activities were partially implemented, while twenty-nine (29) activities remained unimplemented while Six (6) outputs with fifty-one (51) activities worth UGX.5.09Bn were not implemented at all.\n- A total of 96 (19%) short term employees on the payroll did not appear for the validation and were categorised as follows;\n- A total 96 employees who were paid UGX.91Mn were confirmed to have had expired contracts by the time of validation. The total amount paid to the affected staff was prior to their exit from the Bureau. These were removed from the payroll in consultation with the Accounting officer.\n- A total of 6 individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status.\n- A total of 30 employees on the Main payroll had inconsistencies in their dates of birth captured in the main payrolls and data captured by NIRA on the National Identity cards.\n- I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.91.219Bn Budgeted and approved wage funds for the four financial years, only UGX.87.853Bn was spent giving rise to unspent balances amounting to UGX.3.367Bn.\n- During the audit exercise, it was noted that six (6) employees who were on the submitted staff list of UBOS, were also employed and validated in other Government agencies while at the same time under employment of UBOS.\n- Underutilisation of PDM Funds: Out of the total receipts of UGX.3.999Bn, UGX.2.903Bn (72.6%) was spent by the entity resulting into un-utilized PDM funds of UGX.1.328Bn.\n- I noted that UBOS had just been granted access to the collected household data in August 2023 since inception of the PDM data collection in June 2022 and therefore was not able to process and validate any data in the FY 2022/2023.\n- I noted that the preparatory activities for 2023 National Population and Housing Census were delayed majorly due to funding challenges.\n- A review of the staffing structure for UBOS revealed that out of the total approved staff establishment of 401 staff, there are 341 (85%) staff currently recruited, leaving 60 (15%) positions vacant. During the financial year 2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 522, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "522", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 522, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that procurements with a total value of UGX.0.514Bn were not implemented as planned.", null, null], ["Uganda Business and Technical Examination Board", "Human capital development", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.35.26Bn from the various programmes out of which UGX.33.37Bn was warranted resulting in a shortfall of UGX.1.89Bn representing a 95% performance. \uf0b7 I noted that for the period of four financial years ;2019/20 to 2022/23 the entity utilised UGX. 19,462,081,421 out of a total approved budget of the UGX. 20,123,200,564 giving rise to unspent balance of UGX. 661,119,143 representing 96.7% performance. \uf0b7 I noted that out of 205 approved positions, a total of 104 positions were filled leaving a gap of 101 vacant positions. \uf0b7 I noted that the Board had outstanding payables of UGX. 2,135,333,060"], ["Uganda Communication s Commission (UCC)", "Digital Transformation", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.168.09Bn, out of which UGX.166.12Bn was realised. \uf0b7 Out of the total funds of UGX.228.8Bn available to the entity, UGX.146.3Bn was utilized resulting in un-utilized funds of UGX.82.3Bn representing 60% utilization. \uf0b7 Procurements worth UGX.33.2Bn were not undertaken despite realizing the budget. This delays service delivery. \uf0b7 The entity has not revalued its assets for over 5 years. There is a risk that these assets are presented at values that are less than their fair values. \uf0b7 Out of 191 employees on the Uganda Communications Commission\u2019s February 2023 salary payroll, a total of 186 (97%) were verified while 5 (3%) did not show up. \uf0b7 A review of the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 revealed that out of the UGX.95.97Bn budgeted and approved wage funds for the four financial years, only UGX.82.4Bn was spent, giving rise to unspent balances amounting to UGX.13.57Bn. Failure to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 523, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that procurements with a total value of UGX.0.514Bn were not implemented as planned.", null, null], ["Uganda Business and Technical Examination Board", "Human capital development", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.35.26Bn from the various programmes out of which UGX.33.37Bn was warranted resulting in a shortfall of UGX.1.89Bn representing a 95% performance. \uf0b7 I noted that for the period of four financial years ;2019/20 to 2022/23 the entity utilised UGX. 19,462,081,421 out of a total approved budget of the UGX. 20,123,200,564 giving rise to unspent balance of UGX. 661,119,143 representing 96.7% performance. \uf0b7 I noted that out of 205 approved positions, a total of 104 positions were filled leaving a gap of 101 vacant positions. \uf0b7 I noted that the Board had outstanding payables of UGX. 2,135,333,060"], ["Uganda Communication s Commission (UCC)", "Digital Transformation", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.168.09Bn, out of which UGX.166.12Bn was realised. \uf0b7 Out of the total funds of UGX.228.8Bn available to the entity, UGX.146.3Bn was utilized resulting in un-utilized funds of UGX.82.3Bn representing 60% utilization. \uf0b7 Procurements worth UGX.33.2Bn were not undertaken despite realizing the budget. This delays service delivery. \uf0b7 The entity has not revalued its assets for over 5 years. There is a risk that these assets are presented at values that are less than their fair values. \uf0b7 Out of 191 employees on the Uganda Communications Commission\u2019s February 2023 salary payroll, a total of 186 (97%) were verified while 5 (3%) did not show up. \uf0b7 A review of the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 revealed that out of the UGX.95.97Bn budgeted and approved wage funds for the four financial years, only UGX.82.4Bn was spent, giving rise to unspent balances amounting to UGX.13.57Bn. Failure to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services."], ["Uganda Cancer Institute (UCI) ADB support to Uganda", "Human capital development", "Unqualified", "\uf0b7 Out of the approved budget of UGX.11.66 Bn for the financial year 2022/2023, only UGX. 1.99Bn was realised representing 17% performance. This was due to the delayed award of a successor contractor after the expiry of the original contract. \uf0b7 Advance payment guarantees for the advance payments totaling USD 1,511,208 had expired due to the delayed completion of the multipurpose building which also deferred the supply and installation of ICT Equipment for Training and Telemedicine, a Magnetic Resonance Imaging System (MRI) and Medical Laboratory Furniture."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 523, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "523", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 523, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Cancer Institute (UCI)", "Human capital development", "Unqualified", "\uf0b7 UCI had an approved budget of UGX.48.756Bn which was all warranted. \uf0b7 Out of 282 permanent employees on February 2023 salary payroll, a total of 277 were fully verified while five (5) did not show up. \uf0b7 Out of 111 contract employees on the February 2023 salary payroll, a total of 105 were fully verified while six (6) did not show up. \uf0b7 60 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured by NIRA on the National Identity cards. \uf0b7 Salary overpayments of UGX.403,155,403 and underpayments of UGX.37,184,705 occurred. \uf0b7 1750 approved positions, a total of 283 positions were filled leaving a gap of 1467 vacant positions. \uf0b7 Long Outstanding obligations amounting to UGX.17,350,310,836 were reported. \uf0b7 Completion of Construction of 350 Bed hospital and renovation of the six level building at a contract price of UGX.69,676,552,693 was behind schedule with 11.6% works completed by September 2023 after two thirds of the project elapsed time."], ["Uganda Civil Aviation Authority (UCAA)", "Integrated Transport and Infrastructure Services", "Unqualified", "\uf0b7 Although UCAA budgeted to collect internally generated revenue of UGX.239,132,112,000 during the year, UGX.280,896,609,000 was collected comprising revenue from operations and financing activities representing a 117.5% increase in revenue performance. \uf0b7 Under GOU funding, out of an approved budget of UGX.3,000,000,000 to cater for the aerodromes, only UGX.2,475,000,000 was warranted resulting into 82.5% performance. \uf0b7 I observed that the budgets for six (6) outputs were not supported with individual activity costing, mainly in the Directorate of Safety, Security and Economic Regulation (DSSER). \uf0b7 I assessed the implementation of eighty-five (85) outputs that had been fully quantified with a total of one hundred thirty-six (136) activities worth UGX.211.82Bn and noted that; 34 outputs with 59 activities worth UGX.30.2Bn were fully implemented, 19 outputs with 44 activities worth UGX.9.1Bn were partially implemented while 32 outputs with 33 activities worth UGX.172.54Bn were not implemented at all. \uf0b7 Out of 1,060 employees on Uganda Civil Aviation Authority April 2023 permanent staff salary payroll, 1,002 (94.5%) were fully verified, 45 (4.2%) partially verified, while 13 (1.2%) did not appear for headcount. \uf0b7 Out of 247 employees on the Uganda Civil Aviation Authority April 2023 contract staff salary payroll, 220 (89.1%) were fully verified, 18 (7.3%), while 9 (3.6%) did not appear for headcount."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 524, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 I noted that procurements with a total value of UGX.0.514Bn were not implemented as planned.", "None", "None"], "type": "table"}}, {"content": "524", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 524, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Authority recruited 136 staff on contract and permanent basis with a monthly remuneration totalling to UGX.254,579,391 without evidence of interview assessment. \uf0b7 79 staff were appointed to various positions without meeting the minimum required qualification for the positions. \uf0b7 I observed that the Authority had neither confirmed nor terminated nine (9) employees who had served a period more than the maximum mandatory probationary period of 12 months. \uf0b7 I established that 626 staff had their personal files without evidence of regular performance appraisals. \uf0b7 A comparison of the Authority\u2019s approved estimated wage bill for validated staff for FY 2023/2024 of UGX.92,540,259,000 with the recomputed payroll costs of UGX.48,056,128,363 revealed that the Accounting Officer over-estimated the wage cost by UGX.44,484,130,637. \uf0b7 I carried out ratio analysis of financial information and observed that the Authority has made significant financial recovery and improvement in its ability to sustain the provision of services. \uf0b7 The Authority did not sign tenancy agreements with the cargo handling companies for the occupancy at the new cargo terminal at Entebbe international Airport despite the allocation of space to the handling companies. \uf0b7 Advance payment guarantee and performance security for the contract for resurfacing of the public car parks at Entebbe international airport expired on 21st June 2023 and 19th July 2023 respectively without renewal yet works were still on- going. \uf0b7 Performance securities for three contracts and insurance cover for one project that would have protected UCAA against non-performance of contractors were not availed for audit review.", null, null], ["Uganda Coffee Development Authority (UCDA)", "Agro-industrialization", "Unqualified", "The following was observed; \uf0b7 UCDA budgeted to collect NTR of UGX.50.82Bn during the year under review but realized UGX.61.175Bn representing a performance of 120% of the target. \uf0b7 UCDA had a budget of UGX.64.940Bn, out of which UGX.39.321Bn was warranted, resulting in a shortfall of UGX.25.619Bn. Out of UGX.39.321Bn warranted, only UGX.37.67Bn was spent resulting in an unspent balance of UGX.1.65Bn representing an absorption level of 96%. \uf0b7 The budgets for one (1) output \u201cSupport to Coffee Research\u201d was not supported by individual activity costing. \uf0b7 Eight (8) sampled quantified outputs with a total of 92 activities worth UGX.18.567Bn revealed that all the eight (08) outputs were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 525, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 I noted that procurements with a total value of UGX.0.514Bn were not implemented as planned.", "None", "None"], "type": "table"}}, {"content": "525 \nOut of the 92 activities, the entity fully implemented five (5) activities; 42 activities were partially implemented, while 45 activities remained unimplemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 525, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UCDA did not have accurate and reliable data on performance of the coffee yields and incomes.\n- There were inconsistencies between the quantities of fertilizers reported as distributed by the Authority and the actual quantities received as per interviews for a sample of 23 farmers.\n- UCDA delivered fertilizers towards the end of the rainy seasons which led to late application and affected effectiveness of the fertilizers.\n- Farmers were not adequately trained on the use and application of the fertilizers which resulted in farmers applying fertilizers the wrong way.\n- 34 (42%) of the 81 farmers inspected received fertilizers and yet they had not expressed interest/demand for the fertilizers which was irregular\n- 70 (86%) farmers out of 81 farmers inspected were trained but still did not follow the prescribed fertilizer application procedures which affected the effectiveness of the fertilizers\n- Out of 81 farmers interviewed, 51 (62%) did not receive training and sensitization on the benefits of coffee rehabilitation, stumping and fertilizer application which affected the performance of the fertilizers.\n- Out of 163 employees of UCDA February 2023 salary payroll, a total of 159 (97%) were fully verified, 1 (1 %) partially verified, while 3 (2%) did not show up\n- Out of the UGX.34.787Bn approved wage funds for the four financial years 2019/20 to 2022/23, only UGX.32.179Bn was spent giving rise to unspent balances amounting to UGX.2.608 Bn.\n- Nine (9) employees on the Authority payroll were above the statutory retirement age of 60 years and should have been removed from the entity\u2019s Payroll.\n- Out of 227 approved positions, 164 (72%) were filled, leaving a gap of 63 (28%) vacant positions as per the establishment.\n- UCDA is not enrolled on the IPPS/HCM.\n- UCDA had unsettled domestic arrears as at 30th June 2023 amounting to UGX.49.9Bn.\n- Cases of value in excess of UGX.8Bn were pending resolution before the Courts of Law.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 526, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "526", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 526, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Consulate in China, Guangzhou", "Agro-industrialization Governance and security Manufacturing Mineral development Tourism development", "Unqualified", "The following was noted; \uf0b7 The Consulate\u2019s budget was to collect NTR of UGX. 36,666,000 during the year under review, only UGX.4,503,523 was collected as reported in the financial statement, implying that the NTR collected represented a performance of 12% of the planned target. \uf0b7 The entity had an approved budget of UGX.4.561Bn from the various programmes which was all warranted representing a 100% performance. \uf0b7 Out of the UGX.4.561Bn warranted during the year, UGX.4.444Bn was utilized resulting in un-utilized warrants of UGX.117m representing 97.4% utilization. \uf0b7 Despite the Consulate receiving 100% of its budget, I noted that many budgeted outputs were not achieved. \uf0b7 I reviewed the Consulate Strategic Plan 2020/2021 \u2013 2024/2025 and compared it with the Annual work plan for 2022/23 and noted that many planned activities for the year under the same programs do not match. \uf0b7 Out of 5 Home based employees on Guangzhou Consulate June 2023 salary payroll, a total of 5, (100%) were fully verified with a total monthly salary of USD 13,485.23. \uf0b7 Out of 6 local based employees on Guangzhou Consulate, China June 2023 salary payroll, a total of 6, (100%) were fully verified with a Total Monthly salary of \u00a542,198.14 and USD 1,000. \uf0b7 Though the NTR budget to be collected during FY 22/23 was UGX.36,666,000, It was however noted that the Statement of Appropriation had an amount of only UGX.2,000,000 figure under the budget column. \uf0b7 Included in the receivables of UGX.190,271,702, is an amount for security deposit of UGX.35,780,459 for two houses which belonged to two Officers who had been recalled almost 1 year and 5 years ago respectively. The security deposit hadn\u2019t been recovered by the time of audit. \uf0b7 There have been enormous delays to start the construction of the Chancery and Office Residence. The Construction was expected to have commenced in 2019. To- date seven (7) years of the lease period have elapsed without any construction. As per the Consultant\u2019s projections, construction is expected to kick off in January and completed June 2025."], ["Uganda Consulate in Kenya, Mombasa", "Agro-industrialization Governance and security Tourism development", "", "\uf0b7 The Consulate budgeted to collect UGX.57Mn during the year, however, by the end of the year only UGX.50Mn had been collected representing 88% performance. \uf0b7 The Consulate had an approved budget of UGX.6,286,488,000 for the various programmes out of which UGX.5,840,071,000 was warranted resulting in a shortfall of UGX.446,417,000 representing a 93% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 527, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda Consulate in China, Guangzhou", "Agro-industrialization Governance and security Manufacturing Mineral development Tourism development", "Unqualified", "The following was noted; \uf0b7 The Consulate\u2019s budget was to collect NTR of UGX. 36,666,000 during the year under review, only UGX.4,503,523 was collected as reported in the financial statement, implying that the NTR collected represented a performance of 12% of the planned target. \uf0b7 The entity had an approved budget of UGX.4.561Bn from the various programmes which was all warranted representing a 100% performance. \uf0b7 Out of the UGX.4.561Bn warranted during the year, UGX.4.444Bn was utilized resulting in un-utilized warrants of UGX.117m representing 97.4% utilization. \uf0b7 Despite the Consulate receiving 100% of its budget, I noted that many budgeted outputs were not achieved. \uf0b7 I reviewed the Consulate Strategic Plan 2020/2021 \u2013 2024/2025 and compared it with the Annual work plan for 2022/23 and noted that many planned activities for the year under the same programs do not match. \uf0b7 Out of 5 Home based employees on Guangzhou Consulate June 2023 salary payroll, a total of 5, (100%) were fully verified with a total monthly salary of USD 13,485.23. \uf0b7 Out of 6 local based employees on Guangzhou Consulate, China June 2023 salary payroll, a total of 6, (100%) were fully verified with a Total Monthly salary of \u00a542,198.14 and USD 1,000. \uf0b7 Though the NTR budget to be collected during FY 22/23 was UGX.36,666,000, It was however noted that the Statement of Appropriation had an amount of only UGX.2,000,000 figure under the budget column. \uf0b7 Included in the receivables of UGX.190,271,702, is an amount for security deposit of UGX.35,780,459 for two houses which belonged to two Officers who had been recalled almost 1 year and 5 years ago respectively. The security deposit hadn\u2019t been recovered by the time of audit. \uf0b7 There have been enormous delays to start the construction of the Chancery and Office Residence. The Construction was expected to have commenced in 2019. To- date seven (7) years of the lease period have elapsed without any construction. As per the Consultant\u2019s projections, construction is expected to kick off in January and completed June 2025."], ["Uganda Consulate in Kenya, Mombasa", "Agro-industrialization Governance and security Tourism development", "", "\uf0b7 The Consulate budgeted to collect UGX.57Mn during the year, however, by the end of the year only UGX.50Mn had been collected representing 88% performance. \uf0b7 The Consulate had an approved budget of UGX.6,286,488,000 for the various programmes out of which UGX.5,840,071,000 was warranted resulting in a shortfall of UGX.446,417,000 representing a 93% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 527, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "527", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 527, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total warrants of UGX.5,823Mn availed to the Consulate during the year, UGX.5,415Mn was utilized resulting in un-utilized warrants of UGX.408Mn representing 93% utilization. \uf0b7 Four (4) outputs that had been fully quantified with a total of twenty-five (25) activities worth UGX.4,091Mn and noted that; Three (3) outputs with fourteen (14) activities and expenditure worth UGX.3,700Mn were fully implemented, one (1) outputs with eleven (11) activities worth UGX.391Mn were partially implemented and one (1) output with one (1) activity worth UGX.20Mn was not implemented at all. \uf0b7 Funds from the Consulate to the tune of UGX.18,113,139 were irregularly charged from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 All the five (5) home based employees at the Consulate appeared for the validation exercise, presented all the pre-requisite documents/information and were fully verified \uf0b7 Out of 12 Local employees from the Consulate, eleven (11) or (92%) appeared for the validation exercise and presented all the pre-requisite documents/information and were fully verified and one (1) or (8%) Local employee on the payroll did not appear for the validation. \uf0b7 The Consulate was still in the process of transferring the tittle from Uganda Property Holdings Ltd to Ministry of foreign affairs, which may delay commencement of the construction works. \uf0b7 The Consulate procured furniture and fitting and electronics from Dubai worth USD.161,779 using a direct method of procurement.", null, null], ["Uganda Communication s Universal Services Access Fund (UCUSAF)", "Digital Transformation", "Unqualified", "\uf0b7 Regulation 10 (a) provides that the percentage of the monies meant for information and communication technology development shall be shared between UCC and the Ministry responsible for ICT. However, the Regulation does not provide the ratio against which the sharing would be based."], ["Uganda Covid- 19 Response And Emergency Preparedness Project (UCREPP)", "Human Capital Development", "Unqualified", "The following was observed: \uf0b7 Both the project concept paper and Project file were prepared for the project to ensure that the project idea is consistent with the national development priorities as specified in the NDP and to control duplication of interventions. \uf0b7 Neither a pre-feasibility study nor detailed feasibility study was undertaken prior to execution of the project. \uf0b7 The total project budget was USD 195.5m of which, USD 105.15m (54%) had been disbursed leaving USD 90.35m (46%) yet to be disbursed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 528, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Consulate in China, Guangzhou", "Agro-industrialization Governance and security Manufacturing Mineral development Tourism development", "Unqualified", "The following was noted; \uf0b7 The Consulate\u2019s budget was to collect NTR of UGX. 36,666,000 during the year under review, only UGX.4,503,523 was collected as reported in the financial statement, implying that the NTR collected represented a performance of 12% of the planned target. \uf0b7 The entity had an approved budget of UGX.4.561Bn from the various programmes which was all warranted representing a 100% performance. \uf0b7 Out of the UGX.4.561Bn warranted during the year, UGX.4.444Bn was utilized resulting in un-utilized warrants of UGX.117m representing 97.4% utilization. \uf0b7 Despite the Consulate receiving 100% of its budget, I noted that many budgeted outputs were not achieved. \uf0b7 I reviewed the Consulate Strategic Plan 2020/2021 \u2013 2024/2025 and compared it with the Annual work plan for 2022/23 and noted that many planned activities for the year under the same programs do not match. \uf0b7 Out of 5 Home based employees on Guangzhou Consulate June 2023 salary payroll, a total of 5, (100%) were fully verified with a total monthly salary of USD 13,485.23. \uf0b7 Out of 6 local based employees on Guangzhou Consulate, China June 2023 salary payroll, a total of 6, (100%) were fully verified with a Total Monthly salary of \u00a542,198.14 and USD 1,000. \uf0b7 Though the NTR budget to be collected during FY 22/23 was UGX.36,666,000, It was however noted that the Statement of Appropriation had an amount of only UGX.2,000,000 figure under the budget column. \uf0b7 Included in the receivables of UGX.190,271,702, is an amount for security deposit of UGX.35,780,459 for two houses which belonged to two Officers who had been recalled almost 1 year and 5 years ago respectively. The security deposit hadn\u2019t been recovered by the time of audit. \uf0b7 There have been enormous delays to start the construction of the Chancery and Office Residence. The Construction was expected to have commenced in 2019. To- date seven (7) years of the lease period have elapsed without any construction. As per the Consultant\u2019s projections, construction is expected to kick off in January and completed June 2025."], "type": "table"}}, {"content": "528", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 528, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I sampled 151 activities worth USD 151.5m, of which 62 activities worth USD 76.8m had been fully achieved, 44 activities worth USD 56.1m were partially achieved and 45 activities worth USD 18.6m were not achieved. \uf0b7 Out of the total available funds of USD 103.89 million, only USD 96.42 million was spent in the FY 2022/23 resulting in unspent balance of USD 7.47 million (representing absorption level of 92.8%). \uf0b7 Some delays were noted in delivery of services like refurbishment of 14 health centres whose contracting was still ongoing and construction of the regional call and dispatch centres of Lira, Mbale and Mbarara whose contracts were yet to be signed. \uf0b7 The Project planned to procure and distribute 65 ambulances to boost Emergency Medical Services countrywide. By the time of audit, only 32 (49%) ambulances had been delivered. \uf0b7 Review of the funds transferred to regional referral hospitals revealed poor record keeping practices and non-deduction of PAYE.", null, null], ["Uganda Country Coordinating Mechanism (UCCM)", "Human Capital Development", "Unqualified", "Audit of UCCM revealed the following; \uf0b7 UCCM budgeted to receive revenue of UGX. 2,548,835,136 for the year 2022. Of this budget, UGX.1,695,987,057 was realized representing an overall performance of 66.5% of the target and a shortfall of UGX.852,848,079. I advised the Accounting Officer to continue liaising with the respective stakeholders to ensure operational efficiencies that support timely release of funds. \uf0b7 UCCM received UGX.1,695,987,057 of which UGX. 374,977,836 was from Global fund; UGX.1,205,000,001 from Government of Uganda (Uganda Aids Commission) and UGX.116,009,220 from GIZ. In addition, UCCM had an opening balance of UGX.191,748,233. As a result, the available funds were UGX. 1,887,735,290 during the year; \uf0b7 However out of a total of UGX.1,887,735,290 funds available during the year, a total of UGX.1,370,361,271 was spent resulting into an unspent balance of UGX.517,374,019 representing 27.4% of the available funds; The under absorption of funds has affected the implementation of planned activities of UCCM."], ["Uganda Development Bank Limited (UDB)", "Private Sector Development", "Unqualified", "\uf0b7 The allowance for impairment of loans to customers is a matter of most significance as it requires the application of significant judgment and use of subjective assumptions by the Directors when determining both when and how much to record as loan impairment. The key areas where I identified greater levels of management judgement and therefore increased levels of audit focus in the Bank\u2019s implementation of IFRS 9 include; The judgments made to determine the categorization (staging) of individual loans and advances accounts in line with IFRS 9; Modelling for estimation of ECL parameters; the respective models\u2019 ability to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 529, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Consulate in China, Guangzhou", "Agro-industrialization Governance and security Manufacturing Mineral development Tourism development", "Unqualified", "The following was noted; \uf0b7 The Consulate\u2019s budget was to collect NTR of UGX. 36,666,000 during the year under review, only UGX.4,503,523 was collected as reported in the financial statement, implying that the NTR collected represented a performance of 12% of the planned target. \uf0b7 The entity had an approved budget of UGX.4.561Bn from the various programmes which was all warranted representing a 100% performance. \uf0b7 Out of the UGX.4.561Bn warranted during the year, UGX.4.444Bn was utilized resulting in un-utilized warrants of UGX.117m representing 97.4% utilization. \uf0b7 Despite the Consulate receiving 100% of its budget, I noted that many budgeted outputs were not achieved. \uf0b7 I reviewed the Consulate Strategic Plan 2020/2021 \u2013 2024/2025 and compared it with the Annual work plan for 2022/23 and noted that many planned activities for the year under the same programs do not match. \uf0b7 Out of 5 Home based employees on Guangzhou Consulate June 2023 salary payroll, a total of 5, (100%) were fully verified with a total monthly salary of USD 13,485.23. \uf0b7 Out of 6 local based employees on Guangzhou Consulate, China June 2023 salary payroll, a total of 6, (100%) were fully verified with a Total Monthly salary of \u00a542,198.14 and USD 1,000. \uf0b7 Though the NTR budget to be collected during FY 22/23 was UGX.36,666,000, It was however noted that the Statement of Appropriation had an amount of only UGX.2,000,000 figure under the budget column. \uf0b7 Included in the receivables of UGX.190,271,702, is an amount for security deposit of UGX.35,780,459 for two houses which belonged to two Officers who had been recalled almost 1 year and 5 years ago respectively. The security deposit hadn\u2019t been recovered by the time of audit. \uf0b7 There have been enormous delays to start the construction of the Chancery and Office Residence. The Construction was expected to have commenced in 2019. To- date seven (7) years of the lease period have elapsed without any construction. As per the Consultant\u2019s projections, construction is expected to kick off in January and completed June 2025."], "type": "table"}}, {"content": [["", "\uf0b7 I sampled 151 activities worth USD 151.5m, of which 62 activities worth USD 76.8m had been fully achieved, 44 activities worth USD 56.1m were partially achieved and 45 activities worth USD 18.6m were not achieved. \uf0b7 Out of the total available funds of USD 103.89 million, only USD 96.42 million was spent in the FY 2022/23 resulting in unspent balance of USD 7.47 million (representing absorption level of 92.8%). \uf0b7 Some delays were noted in delivery of services like refurbishment of 14 health centres whose contracting was still ongoing and construction of the regional call and dispatch centres of Lira, Mbale and Mbarara whose contracts were yet to be signed. \uf0b7 The Project planned to procure and distribute 65 ambulances to boost Emergency Medical Services countrywide. By the time of audit, only 32 (49%) ambulances had been delivered. \uf0b7 Review of the funds transferred to regional referral hospitals revealed poor record keeping practices and non-deduction of PAYE.", null, null], ["Uganda Country Coordinating Mechanism (UCCM)", "Human Capital Development", "Unqualified", "Audit of UCCM revealed the following; \uf0b7 UCCM budgeted to receive revenue of UGX. 2,548,835,136 for the year 2022. Of this budget, UGX.1,695,987,057 was realized representing an overall performance of 66.5% of the target and a shortfall of UGX.852,848,079. I advised the Accounting Officer to continue liaising with the respective stakeholders to ensure operational efficiencies that support timely release of funds. \uf0b7 UCCM received UGX.1,695,987,057 of which UGX. 374,977,836 was from Global fund; UGX.1,205,000,001 from Government of Uganda (Uganda Aids Commission) and UGX.116,009,220 from GIZ. In addition, UCCM had an opening balance of UGX.191,748,233. As a result, the available funds were UGX. 1,887,735,290 during the year; \uf0b7 However out of a total of UGX.1,887,735,290 funds available during the year, a total of UGX.1,370,361,271 was spent resulting into an unspent balance of UGX.517,374,019 representing 27.4% of the available funds; The under absorption of funds has affected the implementation of planned activities of UCCM."], ["Uganda Development Bank Limited (UDB)", "Private Sector Development", "Unqualified", "\uf0b7 The allowance for impairment of loans to customers is a matter of most significance as it requires the application of significant judgment and use of subjective assumptions by the Directors when determining both when and how much to record as loan impairment. The key areas where I identified greater levels of management judgement and therefore increased levels of audit focus in the Bank\u2019s implementation of IFRS 9 include; The judgments made to determine the categorization (staging) of individual loans and advances accounts in line with IFRS 9; Modelling for estimation of ECL parameters; the respective models\u2019 ability to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 529, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Consulate in China, Guangzhou", "Agro-industrialization Governance and security Manufacturing Mineral development Tourism development", "Unqualified", "The following was noted; \uf0b7 The Consulate\u2019s budget was to collect NTR of UGX. 36,666,000 during the year under review, only UGX.4,503,523 was collected as reported in the financial statement, implying that the NTR collected represented a performance of 12% of the planned target. \uf0b7 The entity had an approved budget of UGX.4.561Bn from the various programmes which was all warranted representing a 100% performance. \uf0b7 Out of the UGX.4.561Bn warranted during the year, UGX.4.444Bn was utilized resulting in un-utilized warrants of UGX.117m representing 97.4% utilization. \uf0b7 Despite the Consulate receiving 100% of its budget, I noted that many budgeted outputs were not achieved. \uf0b7 I reviewed the Consulate Strategic Plan 2020/2021 \u2013 2024/2025 and compared it with the Annual work plan for 2022/23 and noted that many planned activities for the year under the same programs do not match. \uf0b7 Out of 5 Home based employees on Guangzhou Consulate June 2023 salary payroll, a total of 5, (100%) were fully verified with a total monthly salary of USD 13,485.23. \uf0b7 Out of 6 local based employees on Guangzhou Consulate, China June 2023 salary payroll, a total of 6, (100%) were fully verified with a Total Monthly salary of \u00a542,198.14 and USD 1,000. \uf0b7 Though the NTR budget to be collected during FY 22/23 was UGX.36,666,000, It was however noted that the Statement of Appropriation had an amount of only UGX.2,000,000 figure under the budget column. \uf0b7 Included in the receivables of UGX.190,271,702, is an amount for security deposit of UGX.35,780,459 for two houses which belonged to two Officers who had been recalled almost 1 year and 5 years ago respectively. The security deposit hadn\u2019t been recovered by the time of audit. \uf0b7 There have been enormous delays to start the construction of the Chancery and Office Residence. The Construction was expected to have commenced in 2019. To- date seven (7) years of the lease period have elapsed without any construction. As per the Consultant\u2019s projections, construction is expected to kick off in January and completed June 2025."], "type": "table"}}, {"content": "529", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 529, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "address specific trends or conditions due to inherent limitations of modelling based on past performance, the timing of model updates, and macroeconomic events, additional provisions are made via management overlays; and Inputs and assumptions used to estimate the impact of multiple macro-economic scenarios. \uf0b7 The evolving economic impact of global economic shocks like the Russia-Ukraine war and the general adverse economic environment has increased the overall risk of credit default and the possibility of significant increases in credit risk, hence raising the uncertainty surrounding management judgments and estimating processes. \uf0b7 As at 31st December 2022, the gross loans to customers amounted to UGX.1,299 Bn (2021: UGX.840 Bn) contributing 80% (2021: 64%) of the bank\u2019s total assets and expected credit losses amounted to UGX.72.8 Bn (FY2021: UGX.55.5 Bn).", null, null], ["Uganda Development Corporation (UDC)", "Innovation, technology development and transfer", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.440.36Bn from the various programmes out of which UGX.392.11Bn was warranted resulting in a shortfall of UGX.48.25Bn representing an 89% performance. \uf0b7 Out of the total funds of UGX.607.03Bn available to the entity during the year, UGX.477.04Bn was utilized resulting in unutilized funds amounting to UGX.129.99Bn representing 79% utilization. \uf0b7 Out of 48 employees on UDC February 2023 salary payroll, a total of 47 (98%) were fully verified while 1 (2%) did not show up but observed that he was a seconded staff. \uf0b7 There were some inconsistencies in staff dates of birth captured in the main payroll and data captured by NIRA on the National Identity card. \uf0b7 A total of six (06) individuals appeared for physical verification with documents indicating that they were temporary or part-time staff. \uf0b7 Out of the 70 approved positions, a total of 47 positions were substantively filled leaving a gap of 23 vacant positions as per the establishment. \uf0b7 I noted that some companies where UDC has shareholding have not held AGMs since UDC acquired shares. \uf0b7 UDC acquired shares in Bukona Agro-processor Ltd worth UGX.11.95Bn in March 2021 for both ordinary and preference shares. However, evidence on file indicates that UDC had not concluded the acquisition and as such, it only had provisional share allocations. \uf0b7 UDC agreed to invest in Speke Resort Convention Centre Ltd (SRCCL), a limited liability company with M/S Meera Investments Ltd (MIL) each shareholder owning a 50% stake in the company. However, MIL contribution is short by UGX.5.69Bn."], ["Uganda Electricity", "Energy Development", "Unqualified", "The following was observations were made;"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 530, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Consulate in China, Guangzhou", "Agro-industrialization Governance and security Manufacturing Mineral development Tourism development", "Unqualified", "The following was noted; \uf0b7 The Consulate\u2019s budget was to collect NTR of UGX. 36,666,000 during the year under review, only UGX.4,503,523 was collected as reported in the financial statement, implying that the NTR collected represented a performance of 12% of the planned target. \uf0b7 The entity had an approved budget of UGX.4.561Bn from the various programmes which was all warranted representing a 100% performance. \uf0b7 Out of the UGX.4.561Bn warranted during the year, UGX.4.444Bn was utilized resulting in un-utilized warrants of UGX.117m representing 97.4% utilization. \uf0b7 Despite the Consulate receiving 100% of its budget, I noted that many budgeted outputs were not achieved. \uf0b7 I reviewed the Consulate Strategic Plan 2020/2021 \u2013 2024/2025 and compared it with the Annual work plan for 2022/23 and noted that many planned activities for the year under the same programs do not match. \uf0b7 Out of 5 Home based employees on Guangzhou Consulate June 2023 salary payroll, a total of 5, (100%) were fully verified with a total monthly salary of USD 13,485.23. \uf0b7 Out of 6 local based employees on Guangzhou Consulate, China June 2023 salary payroll, a total of 6, (100%) were fully verified with a Total Monthly salary of \u00a542,198.14 and USD 1,000. \uf0b7 Though the NTR budget to be collected during FY 22/23 was UGX.36,666,000, It was however noted that the Statement of Appropriation had an amount of only UGX.2,000,000 figure under the budget column. \uf0b7 Included in the receivables of UGX.190,271,702, is an amount for security deposit of UGX.35,780,459 for two houses which belonged to two Officers who had been recalled almost 1 year and 5 years ago respectively. The security deposit hadn\u2019t been recovered by the time of audit. \uf0b7 There have been enormous delays to start the construction of the Chancery and Office Residence. The Construction was expected to have commenced in 2019. To- date seven (7) years of the lease period have elapsed without any construction. As per the Consultant\u2019s projections, construction is expected to kick off in January and completed June 2025."], "type": "table"}}, {"content": [["", "address specific trends or conditions due to inherent limitations of modelling based on past performance, the timing of model updates, and macroeconomic events, additional provisions are made via management overlays; and Inputs and assumptions used to estimate the impact of multiple macro-economic scenarios. \uf0b7 The evolving economic impact of global economic shocks like the Russia-Ukraine war and the general adverse economic environment has increased the overall risk of credit default and the possibility of significant increases in credit risk, hence raising the uncertainty surrounding management judgments and estimating processes. \uf0b7 As at 31st December 2022, the gross loans to customers amounted to UGX.1,299 Bn (2021: UGX.840 Bn) contributing 80% (2021: 64%) of the bank\u2019s total assets and expected credit losses amounted to UGX.72.8 Bn (FY2021: UGX.55.5 Bn).", null, null], ["Uganda Development Corporation (UDC)", "Innovation, technology development and transfer", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.440.36Bn from the various programmes out of which UGX.392.11Bn was warranted resulting in a shortfall of UGX.48.25Bn representing an 89% performance. \uf0b7 Out of the total funds of UGX.607.03Bn available to the entity during the year, UGX.477.04Bn was utilized resulting in unutilized funds amounting to UGX.129.99Bn representing 79% utilization. \uf0b7 Out of 48 employees on UDC February 2023 salary payroll, a total of 47 (98%) were fully verified while 1 (2%) did not show up but observed that he was a seconded staff. \uf0b7 There were some inconsistencies in staff dates of birth captured in the main payroll and data captured by NIRA on the National Identity card. \uf0b7 A total of six (06) individuals appeared for physical verification with documents indicating that they were temporary or part-time staff. \uf0b7 Out of the 70 approved positions, a total of 47 positions were substantively filled leaving a gap of 23 vacant positions as per the establishment. \uf0b7 I noted that some companies where UDC has shareholding have not held AGMs since UDC acquired shares. \uf0b7 UDC acquired shares in Bukona Agro-processor Ltd worth UGX.11.95Bn in March 2021 for both ordinary and preference shares. However, evidence on file indicates that UDC had not concluded the acquisition and as such, it only had provisional share allocations. \uf0b7 UDC agreed to invest in Speke Resort Convention Centre Ltd (SRCCL), a limited liability company with M/S Meera Investments Ltd (MIL) each shareholder owning a 50% stake in the company. However, MIL contribution is short by UGX.5.69Bn."], ["Uganda Electricity", "Energy Development", "Unqualified", "The following was observations were made;"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 530, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Consulate in China, Guangzhou", "Agro-industrialization Governance and security Manufacturing Mineral development Tourism development", "Unqualified", "The following was noted; \uf0b7 The Consulate\u2019s budget was to collect NTR of UGX. 36,666,000 during the year under review, only UGX.4,503,523 was collected as reported in the financial statement, implying that the NTR collected represented a performance of 12% of the planned target. \uf0b7 The entity had an approved budget of UGX.4.561Bn from the various programmes which was all warranted representing a 100% performance. \uf0b7 Out of the UGX.4.561Bn warranted during the year, UGX.4.444Bn was utilized resulting in un-utilized warrants of UGX.117m representing 97.4% utilization. \uf0b7 Despite the Consulate receiving 100% of its budget, I noted that many budgeted outputs were not achieved. \uf0b7 I reviewed the Consulate Strategic Plan 2020/2021 \u2013 2024/2025 and compared it with the Annual work plan for 2022/23 and noted that many planned activities for the year under the same programs do not match. \uf0b7 Out of 5 Home based employees on Guangzhou Consulate June 2023 salary payroll, a total of 5, (100%) were fully verified with a total monthly salary of USD 13,485.23. \uf0b7 Out of 6 local based employees on Guangzhou Consulate, China June 2023 salary payroll, a total of 6, (100%) were fully verified with a Total Monthly salary of \u00a542,198.14 and USD 1,000. \uf0b7 Though the NTR budget to be collected during FY 22/23 was UGX.36,666,000, It was however noted that the Statement of Appropriation had an amount of only UGX.2,000,000 figure under the budget column. \uf0b7 Included in the receivables of UGX.190,271,702, is an amount for security deposit of UGX.35,780,459 for two houses which belonged to two Officers who had been recalled almost 1 year and 5 years ago respectively. The security deposit hadn\u2019t been recovered by the time of audit. \uf0b7 There have been enormous delays to start the construction of the Chancery and Office Residence. The Construction was expected to have commenced in 2019. To- date seven (7) years of the lease period have elapsed without any construction. As per the Consultant\u2019s projections, construction is expected to kick off in January and completed June 2025."], "type": "table"}}, {"content": "530 \nDistribution", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 530, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the revenue budget of UGX 90,017,351,892, only UGX 77,780,649,000 was Company \nrealised, representing 86% performance. \nLimited\n- Out of the budgeted operational costs of UGX 79,698,893,927, only UGX (UEDCL) \n72,929,306,420 was spent resulting into a variance of UGX 6,769,587,507 representing 92% overall budget utilisation.\n- Of the fifty-five (55) sampled activities, thirty-seven (37) initiatives under the three (3) pillars spelt out in the entity work plan for the FY 2022/23. Out of these, sixteen (16) were implemented, thirty-six (36) were partially implemented and three (3) were not implemented.\n- Out of 366 employees on the Uganda Electricity Distribution Company Limited as of April 2023 salary payroll, a total of 360 (98.4%) employees were fully verified while six (6) staff did not show up. I also noted that two staff received salary, yet their contacts had expired.\n- A total of twelve (12) employees on the main payroll had inconsistencies in the dates of birth captured in the Company payroll and National IDs as issued by NIRA.\n- Of 442 approved positions, only 346 were filled resulting into a 78% staffing level.\n- Out of the wage budget of UGX.69,066,447,497 for the four (4) financial years of 2019/20 to 2022/23, only UGX 65,761,443,543 was absorbed with total unspent balances of UGX 3,305,003,954 (4.7%).\n- The Company has outstanding amounts owed by related parties amounting to UGX. 111,278,848,000.\n- The Company had a current ratio of 12.4 for the year under review which was above the desirable ratio of 1.5. It increased by 18.1% from a ratio of 10.5 recorded in the previous year.\n- The escrow account lacked adequate funding, with closing balances of USD 8,121.52 and UGX 21,247 in the USD and UGX accounts, respectively, as of June 30th, 2023. The year-end funds are less than 1% of the anticipated USD 20 million expected at the end of the concession period of 31st March 2025.\n- The company lacked a succession plan for both its board and the senior management.\n- WENRECO downsized UEDCL transformers and transferred assets from the UEDCL grid to the WENRECO network without obtaining prior approval from UEDCL and ERA. \nFurthermore, reports on the WENRECo concession revealed deficiencies in the maintenance of electricity line accessories, with 71% of insulators and 50% of cross arms found to be broken or leaning. Additionally, 40% of stays were loose, and all drop-out fuses and surge arrestors were identified as faulty.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 531, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "531", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 531, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The assessment report on a sample inspection of five distribution lines out of thirteen in the northern and eastern regions of the country revealed that half of the transformers examined were in unsatisfactory condition, among other anomalies. \uf0b7 The UMEME network, had pole faults including; damage, cracking, rotting, vandalism, and leaning structures. Specifically, the Kumi-Serere 33kV Line displayed multiple leaning structures due to rotten poles and vandalized stay assemblies. \uf0b7 There were notable Infrastructure and Security Concerns, with Substation land encroachment observed at Mityana, Mubende, and Fortportal substations, while vandalism was reported for stay assemblies, conductors, underground cables, and poles on the UMEME network, affecting the network's integrity. \uf0b7 Notably, 16 MV Poles, 15,542 meters of MV Bare Conductor, 280 meters of LV Bare Conductor, 21,480 meters of 50sqmm ABC, 2,442 liters of Transformer Oil siphoning, and 16 MV Stay Assemblies were vandalised on the UEDCL Network.", null, null], ["Uganda Electricity Generation Company Limited (UEGCL)", "Energy Development", "Unqualified", "\uf0b7 UEGCL budgeted to receive revenue of UGX.252.7Bn for the financial year 2022/2023, UGX. 365 Bn was realized representing performance of 144.4% of the target. The performance was attributed to increased Energy sales Isimba HPP, Namanve thermal plant, and Government grants to Nalubaale HPP, following the full takeover after the end of the ESCOM concession. \uf0b7 I assessed the level of implementation of 12 Strategic objectives and noted that four (4) strategic objectives were fully implemented, 7 strategic objectives were partially implemented. One (1) was not implemented at all. \uf0b7 I conducted a physical validation of 349 staff, which represented 99% of the total employees of 352 on the company\u2019s April 2023 payroll. Of the 3 unvalidated employees, 1 was away on official duties, while the 2 had retired and were therefore removed from the company\u2019s payroll. \uf0b7 While the company\u2019s wage budget for the 4 financial years from 2019/20 to2022/23 amounted to UGX.124.1 Bn, only UGX.111.2Bn (89.6%) was utilized. The unutilized funds of UGX.12.9 Bn were attributed to delayed recruitments. \uf0b7 Trade and other payables increased by 170%, from UGX.17.97 Bn in the previous financial year to UGX 48.49 billion. The increase was mainly due to unpaid owner\u2019s engineer supervision cost for Karuma HPP and Isimba HPP UGX.18.5 Bn. \uf0b7 The company had outstanding loan obligations of UGX.5.061Tn relating to the construction of Karuma and Isimba Hydro Power Plants. The loans had accrued interest of UGX.447.840Bn by the end of the financial year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 532, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 The assessment report on a sample inspection of five distribution lines out of thirteen in the northern and eastern regions of the country revealed that half of the transformers examined were in unsatisfactory condition, among other anomalies. \uf0b7 The UMEME network, had pole faults including; damage, cracking, rotting, vandalism, and leaning structures. Specifically, the Kumi-Serere 33kV Line displayed multiple leaning structures due to rotten poles and vandalized stay assemblies. \uf0b7 There were notable Infrastructure and Security Concerns, with Substation land encroachment observed at Mityana, Mubende, and Fortportal substations, while vandalism was reported for stay assemblies, conductors, underground cables, and poles on the UMEME network, affecting the network's integrity. \uf0b7 Notably, 16 MV Poles, 15,542 meters of MV Bare Conductor, 280 meters of LV Bare Conductor, 21,480 meters of 50sqmm ABC, 2,442 liters of Transformer Oil siphoning, and 16 MV Stay Assemblies were vandalised on the UEDCL Network.", null, null], ["Uganda Electricity Generation Company Limited (UEGCL)", "Energy Development", "Unqualified", "\uf0b7 UEGCL budgeted to receive revenue of UGX.252.7Bn for the financial year 2022/2023, UGX. 365 Bn was realized representing performance of 144.4% of the target. The performance was attributed to increased Energy sales Isimba HPP, Namanve thermal plant, and Government grants to Nalubaale HPP, following the full takeover after the end of the ESCOM concession. \uf0b7 I assessed the level of implementation of 12 Strategic objectives and noted that four (4) strategic objectives were fully implemented, 7 strategic objectives were partially implemented. One (1) was not implemented at all. \uf0b7 I conducted a physical validation of 349 staff, which represented 99% of the total employees of 352 on the company\u2019s April 2023 payroll. Of the 3 unvalidated employees, 1 was away on official duties, while the 2 had retired and were therefore removed from the company\u2019s payroll. \uf0b7 While the company\u2019s wage budget for the 4 financial years from 2019/20 to2022/23 amounted to UGX.124.1 Bn, only UGX.111.2Bn (89.6%) was utilized. The unutilized funds of UGX.12.9 Bn were attributed to delayed recruitments. \uf0b7 Trade and other payables increased by 170%, from UGX.17.97 Bn in the previous financial year to UGX 48.49 billion. The increase was mainly due to unpaid owner\u2019s engineer supervision cost for Karuma HPP and Isimba HPP UGX.18.5 Bn. \uf0b7 The company had outstanding loan obligations of UGX.5.061Tn relating to the construction of Karuma and Isimba Hydro Power Plants. The loans had accrued interest of UGX.447.840Bn by the end of the financial year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 532, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "532", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 532, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 though the physical and financial progress of the construction of Karuma was at 99.9%, and t 98.39% respectively, the project had exceeded the initial completion date by 54 months as at the end of the financial year. \uf0b7 Out of the UGX.38.3Bn meant for the implementation of Community Development Action plan (CDAP) project, only UGX.3Bn (7.8%) has been received resulting to non-implementation of planned constructions. \uf0b7 Delays were noted in payment of capacity charge of USD.1,520,056 for Namanve plant which was meant to cater for; staff salaries, administration costs, overhauls, and plant consumable as well as upgrade of the obsolete Supervisory Control and Data Acquisition \uf0b7 I noted defects at Nalubaale HPP including; wearing out of the concrete protective coating, cracks in spiral casing, water ways in the both spiral casing and draft tube, and opening of the concrete-steel joint, and Leakages through cracks in Unit 7 draft tube. \uf0b7 Under the Isimba HPP, there were delays in completing identified snags, the EPC contractor had completed 763 (98%) out of 776 issued snags in 2019.", null, null], ["Uganda Embassy in Algeria, Algiers", "Agro-industrialization Development plan implementation Governance and security", "Unqualified", "\uf0b7 All (5) Foreign Service Officers (FSOs), with total monthly FSA of UGX.74,090,712 (USD 19,554.16) in the June 2023 payroll were fully verified. \uf0b7 Out of Ten (10) local staff, 6 (60%) in the June 2023 payroll were verified, while 4 (40%) did not turn up for the verification exercise. \uf0b7 Embassy spent only UGX.48,232,763 (2.4%) of the UGX. 2 Billion funding received for capital development (retooling). \uf0b7 The cash and cash equivalents figure of UGX.1,737,695,665 (mostly for Capital development) remained unspent at year-end and was not remitted to the Consolidated Fund. \uf0b7 Although the principal signatories to the Bank account were only the Accounting Officer and the financial attach\u00e9, the Head of Mission still maintained control over the account. This was the case the previous year as well. \uf0b7 Embassy paid gratuity (25% of Gross annual Pay) to six (6) local Ugandan staff totaling Euros 35,520, yet the expenditure item had not been budgeted for in the period under review. \uf0b7 The annual rental costs for HoM\u2019s residence and Chancery of UGX.975,628,800, constitutes 75% of the Embassy\u2019s annual rent budget of UGX 1.3 Billion, which is exorbitant. \uf0b7 Embassy transacts mostly in cash, for both recurrent and capital expenditures, which is susceptible to abuse. \uf0b7 UGX.22,584,000 was outstanding resulting from the Court award to compensate a former employee for unfair dismissal."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 533, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The assessment report on a sample inspection of five distribution lines out of thirteen in the northern and eastern regions of the country revealed that half of the transformers examined were in unsatisfactory condition, among other anomalies. \uf0b7 The UMEME network, had pole faults including; damage, cracking, rotting, vandalism, and leaning structures. Specifically, the Kumi-Serere 33kV Line displayed multiple leaning structures due to rotten poles and vandalized stay assemblies. \uf0b7 There were notable Infrastructure and Security Concerns, with Substation land encroachment observed at Mityana, Mubende, and Fortportal substations, while vandalism was reported for stay assemblies, conductors, underground cables, and poles on the UMEME network, affecting the network's integrity. \uf0b7 Notably, 16 MV Poles, 15,542 meters of MV Bare Conductor, 280 meters of LV Bare Conductor, 21,480 meters of 50sqmm ABC, 2,442 liters of Transformer Oil siphoning, and 16 MV Stay Assemblies were vandalised on the UEDCL Network.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 though the physical and financial progress of the construction of Karuma was at 99.9%, and t 98.39% respectively, the project had exceeded the initial completion date by 54 months as at the end of the financial year. \uf0b7 Out of the UGX.38.3Bn meant for the implementation of Community Development Action plan (CDAP) project, only UGX.3Bn (7.8%) has been received resulting to non-implementation of planned constructions. \uf0b7 Delays were noted in payment of capacity charge of USD.1,520,056 for Namanve plant which was meant to cater for; staff salaries, administration costs, overhauls, and plant consumable as well as upgrade of the obsolete Supervisory Control and Data Acquisition \uf0b7 I noted defects at Nalubaale HPP including; wearing out of the concrete protective coating, cracks in spiral casing, water ways in the both spiral casing and draft tube, and opening of the concrete-steel joint, and Leakages through cracks in Unit 7 draft tube. \uf0b7 Under the Isimba HPP, there were delays in completing identified snags, the EPC contractor had completed 763 (98%) out of 776 issued snags in 2019.", null, null], ["Uganda Embassy in Algeria, Algiers", "Agro-industrialization Development plan implementation Governance and security", "Unqualified", "\uf0b7 All (5) Foreign Service Officers (FSOs), with total monthly FSA of UGX.74,090,712 (USD 19,554.16) in the June 2023 payroll were fully verified. \uf0b7 Out of Ten (10) local staff, 6 (60%) in the June 2023 payroll were verified, while 4 (40%) did not turn up for the verification exercise. \uf0b7 Embassy spent only UGX.48,232,763 (2.4%) of the UGX. 2 Billion funding received for capital development (retooling). \uf0b7 The cash and cash equivalents figure of UGX.1,737,695,665 (mostly for Capital development) remained unspent at year-end and was not remitted to the Consolidated Fund. \uf0b7 Although the principal signatories to the Bank account were only the Accounting Officer and the financial attach\u00e9, the Head of Mission still maintained control over the account. This was the case the previous year as well. \uf0b7 Embassy paid gratuity (25% of Gross annual Pay) to six (6) local Ugandan staff totaling Euros 35,520, yet the expenditure item had not been budgeted for in the period under review. \uf0b7 The annual rental costs for HoM\u2019s residence and Chancery of UGX.975,628,800, constitutes 75% of the Embassy\u2019s annual rent budget of UGX 1.3 Billion, which is exorbitant. \uf0b7 Embassy transacts mostly in cash, for both recurrent and capital expenditures, which is susceptible to abuse. \uf0b7 UGX.22,584,000 was outstanding resulting from the Court award to compensate a former employee for unfair dismissal."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 533, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The assessment report on a sample inspection of five distribution lines out of thirteen in the northern and eastern regions of the country revealed that half of the transformers examined were in unsatisfactory condition, among other anomalies. \uf0b7 The UMEME network, had pole faults including; damage, cracking, rotting, vandalism, and leaning structures. Specifically, the Kumi-Serere 33kV Line displayed multiple leaning structures due to rotten poles and vandalized stay assemblies. \uf0b7 There were notable Infrastructure and Security Concerns, with Substation land encroachment observed at Mityana, Mubende, and Fortportal substations, while vandalism was reported for stay assemblies, conductors, underground cables, and poles on the UMEME network, affecting the network's integrity. \uf0b7 Notably, 16 MV Poles, 15,542 meters of MV Bare Conductor, 280 meters of LV Bare Conductor, 21,480 meters of 50sqmm ABC, 2,442 liters of Transformer Oil siphoning, and 16 MV Stay Assemblies were vandalised on the UEDCL Network.", "None", "None"], "type": "table"}}, {"content": "533", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 533, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Embassy in Australia, Canberra", "Agro-industrialization Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 All six (6) Foreign Service Officers (FSOs), with total monthly FSA of UGX.95,469,453 (Australian Dollar [AUD] 38,356.55) in the June 2023 payroll were fully verified. \uf0b7 All eight (8) local staff on the June 2023 payroll, with a total monthly base pay (salary) of UGX.78,876,012 (AUD 31,689.84) were verified. \uf0b7 The High Commission dismally in the planned outputs, namely Lobbying for at least 100 post graduate training scholarships per annum (Nil); Attracting at least 20,000 Australian /Oceania tourists and investors to visit Uganda annually (4%); and lobbying for bilateral FDI transfer to Uganda annually (Nil)"], ["Uganda Embassy in Belgium, Brussels", "Agro-industrialization Community mobilization and mindset change Governance and security Manufacturing Tourism development", "Unqualified", "\uf0b7 Out of the entity NTR budget of UGX.0.4Bn, only UGX 0.0085Bn was attributed to the Mission, representing a performance of 2.1% of the target. \uf0b7 Whereas the approved G.O.U budget of UGX 5.764Bn was fully funded, review of the performance reports revealed unfunded priority under the Economic and Commercial Diplomacy (ECD) item of UGX 1 Billion. \uf0b7 Comparison of staffing between the establishment structure and staff in place revealed overstaffing by 1 Foreign service officer. \uf0b7 A sum of Euros 17,223.01 was charged on item codes that are different from the prescribed ones without necessary approvals. \uf0b7 Some key systems for fire detection, closed circuit cameras and I.T support lack service level agreements. \uf0b7 The window frames, carpets main entrance door and the gutters for the official residence were in a state of disrepair. As a result, the heating and cooling costs during winter and summer are escalated respectively. \uf0b7 The Embassy plot has remained undeveloped for the last 15 years and as a result there is risk of repossession by the city authorities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 534, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The assessment report on a sample inspection of five distribution lines out of thirteen in the northern and eastern regions of the country revealed that half of the transformers examined were in unsatisfactory condition, among other anomalies. \uf0b7 The UMEME network, had pole faults including; damage, cracking, rotting, vandalism, and leaning structures. Specifically, the Kumi-Serere 33kV Line displayed multiple leaning structures due to rotten poles and vandalized stay assemblies. \uf0b7 There were notable Infrastructure and Security Concerns, with Substation land encroachment observed at Mityana, Mubende, and Fortportal substations, while vandalism was reported for stay assemblies, conductors, underground cables, and poles on the UMEME network, affecting the network's integrity. \uf0b7 Notably, 16 MV Poles, 15,542 meters of MV Bare Conductor, 280 meters of LV Bare Conductor, 21,480 meters of 50sqmm ABC, 2,442 liters of Transformer Oil siphoning, and 16 MV Stay Assemblies were vandalised on the UEDCL Network.", "None", "None"], "type": "table"}}, {"content": "534", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 534, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Embassy in Burundi, Bujumbura", "Agro-industrialization Community mobilization and mindset change Governance and security Manufacturing Tourism development", "Unqualified", "\uf0b7 I noted that all Embassy funds for the approved budget totalling to UGX. 2,966,315,561, were released and warranted representing 100% performance. \uf0b7 Out of the released/warranted amount, the Embassy spent a total of UGX. 2,966,315,561 representing 100%. \uf0b7 I assessed the implementation of all the Seven (7) outputs with a total of Twenty- six (26) activities worth UGX. 2,966,315,561 and noted that; none of the outputs was fully implemented. \uf0b7 One (1) output with Eleven (11) activities worth UGX. 54,000,000 was partially implemented whereby four (4) activity were fully implemented, five (5) activities were partially implemented, while two (2) activities remained unimplemented and Two (2) outputs with eight (8) activities worth UGX. 2,805,846,000 were not implemented. \uf0b7 I noted that the Embassy has two which were purchased more than 5 years ago. In the year under review, the Embassy incurred a sum of 99,807,777.14BF (Equivalent to UGX. 76,937,373) in repairs and maintenance costs which is on a high side. \uf0b7 I noted that the Embassy has a potential to attract and promote Tourism, Trade, Investment and Education, given the host country\u2019s economic potential. However, the Embassy was allocated only a sum of UGX. 90,500,000 in the key Programmes required to exploit the economic potential in the host country."], ["Uganda Embassy in China, Beijing", "Agro-industrialization Development plan implementation Governance and security Tourism development", "Unqualified", "\uf0b7 The Embassy budgeted to collect UGX.93Mn during the year, however, by the end of the year only UGX.63Mn had been collected representing a 68% performance. \uf0b7 The Embassy had an approved budget of UGX.5,120Mn for the various programmes which was all warranted representing 100% performance. \uf0b7 The total warrants of UGX.5,120Mn availed was utilized representing 100% utilization. \uf0b7 I observed that the budgets for all five (5) outputs assessed were supported by individual activity costing and budgets. \uf0b7 Three (3) outputs that had been fully quantified with a total of ten (10) activities worth UGX.1,095Mn and noted that; three (3) outputs with ten (10) activities worth UGX.1,095Mn were partially implemented. \uf0b7 The Embassy\u2019s budget is inadequate to achieve all the outputs such as access to regional and international markets and tourism promotion required of the Embassy in the countries of representation. \uf0b7 The Embassy had an approved wage budget of UGX.1,691,094,000 which was all released to the Embassy to pay Local Staff salaries and Foreign Service Allowance (FSA) to home base staff"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 535, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The assessment report on a sample inspection of five distribution lines out of thirteen in the northern and eastern regions of the country revealed that half of the transformers examined were in unsatisfactory condition, among other anomalies. \uf0b7 The UMEME network, had pole faults including; damage, cracking, rotting, vandalism, and leaning structures. Specifically, the Kumi-Serere 33kV Line displayed multiple leaning structures due to rotten poles and vandalized stay assemblies. \uf0b7 There were notable Infrastructure and Security Concerns, with Substation land encroachment observed at Mityana, Mubende, and Fortportal substations, while vandalism was reported for stay assemblies, conductors, underground cables, and poles on the UMEME network, affecting the network's integrity. \uf0b7 Notably, 16 MV Poles, 15,542 meters of MV Bare Conductor, 280 meters of LV Bare Conductor, 21,480 meters of 50sqmm ABC, 2,442 liters of Transformer Oil siphoning, and 16 MV Stay Assemblies were vandalised on the UEDCL Network.", "None", "None"], "type": "table"}}, {"content": [["Uganda Embassy in Burundi, Bujumbura", "Agro-industrialization Community mobilization and mindset change Governance and security Manufacturing Tourism development", "Unqualified", "\uf0b7 I noted that all Embassy funds for the approved budget totalling to UGX. 2,966,315,561, were released and warranted representing 100% performance. \uf0b7 Out of the released/warranted amount, the Embassy spent a total of UGX. 2,966,315,561 representing 100%. \uf0b7 I assessed the implementation of all the Seven (7) outputs with a total of Twenty- six (26) activities worth UGX. 2,966,315,561 and noted that; none of the outputs was fully implemented. \uf0b7 One (1) output with Eleven (11) activities worth UGX. 54,000,000 was partially implemented whereby four (4) activity were fully implemented, five (5) activities were partially implemented, while two (2) activities remained unimplemented and Two (2) outputs with eight (8) activities worth UGX. 2,805,846,000 were not implemented. \uf0b7 I noted that the Embassy has two which were purchased more than 5 years ago. In the year under review, the Embassy incurred a sum of 99,807,777.14BF (Equivalent to UGX. 76,937,373) in repairs and maintenance costs which is on a high side. \uf0b7 I noted that the Embassy has a potential to attract and promote Tourism, Trade, Investment and Education, given the host country\u2019s economic potential. However, the Embassy was allocated only a sum of UGX. 90,500,000 in the key Programmes required to exploit the economic potential in the host country."], ["Uganda Embassy in China, Beijing", "Agro-industrialization Development plan implementation Governance and security Tourism development", "Unqualified", "\uf0b7 The Embassy budgeted to collect UGX.93Mn during the year, however, by the end of the year only UGX.63Mn had been collected representing a 68% performance. \uf0b7 The Embassy had an approved budget of UGX.5,120Mn for the various programmes which was all warranted representing 100% performance. \uf0b7 The total warrants of UGX.5,120Mn availed was utilized representing 100% utilization. \uf0b7 I observed that the budgets for all five (5) outputs assessed were supported by individual activity costing and budgets. \uf0b7 Three (3) outputs that had been fully quantified with a total of ten (10) activities worth UGX.1,095Mn and noted that; three (3) outputs with ten (10) activities worth UGX.1,095Mn were partially implemented. \uf0b7 The Embassy\u2019s budget is inadequate to achieve all the outputs such as access to regional and international markets and tourism promotion required of the Embassy in the countries of representation. \uf0b7 The Embassy had an approved wage budget of UGX.1,691,094,000 which was all released to the Embassy to pay Local Staff salaries and Foreign Service Allowance (FSA) to home base staff"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 535, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The assessment report on a sample inspection of five distribution lines out of thirteen in the northern and eastern regions of the country revealed that half of the transformers examined were in unsatisfactory condition, among other anomalies. \uf0b7 The UMEME network, had pole faults including; damage, cracking, rotting, vandalism, and leaning structures. Specifically, the Kumi-Serere 33kV Line displayed multiple leaning structures due to rotten poles and vandalized stay assemblies. \uf0b7 There were notable Infrastructure and Security Concerns, with Substation land encroachment observed at Mityana, Mubende, and Fortportal substations, while vandalism was reported for stay assemblies, conductors, underground cables, and poles on the UMEME network, affecting the network's integrity. \uf0b7 Notably, 16 MV Poles, 15,542 meters of MV Bare Conductor, 280 meters of LV Bare Conductor, 21,480 meters of 50sqmm ABC, 2,442 liters of Transformer Oil siphoning, and 16 MV Stay Assemblies were vandalised on the UEDCL Network.", "None", "None"], "type": "table"}}, {"content": "535 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 535, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 7 employees, a total of 5 (71.4%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. Two of these had been verified in Kampala (MOFA and MOFPED).\n- One (1) employee on the FSA payroll for June 2023 did not appear for the validation because she had left the Embassy after her tour of service ended\n- A total of 9 (100%) local staff/short term that appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.\n- The balance sheet and Cash and Cash equivalents reported a figure of UGX.317,112,788 resulting from a case of missing cash collections reported in 2015 or 2016, however I was not availed with evidence of how the case was concluded and the fate of this money or whether any disciplinary measures taken by MoFA.\n- The Embassy premises do not have adequate space for stores to keep all inventories and old assets earmarked for future disposal.\n- The embassy had provided details on scholarships in regard to number of student\u2019s currently studying, details of how the scholarships are managed and specific courses offered at the various levels.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 536, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "536 \nUganda \nAgro-industrialization Unqualified \uf0b7 The Embassy had an approved budget for the FYR: 2022/2023 of Embassy in \nDenmark, \nDevelopment plan Copenhagen implementation Governance and security \nTourism development \nUGX.6,651,398,760 that was all warranted.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 536, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- NTR of UGX 0.039Bn was collected during the year though this was not projected.\n- Out of the total warrants of UGX.6.65Bn availed, UGX.6.50Bn was utilized by the Embassy representing utilization of 98%.\n- The budgets for all the six (6) outputs assessed were not supported by individual activity costing and budgets.\n- Out of the six (6) budget outputs that were fully quantified with a total of 43 activities worth UGX. 6.65Bn, no output was fully implemented. All the Six (6) outputs with 43 activities were partially implemented. Out of 43 activities, 16 activities were fully implemented, 14 activities partially implemented and 13 activities unimplemented.\n- Despite the release and utilization of all the budgeted funds, the Embassy did not implement all the planned activities.\n- All the seven (7) (100%) home-based employees were fully verified and out of 7 local contract staff, a total of 6 (86%) who appeared for the validation exercise presented all the pre-requisite documents and were fully verified. One (1) staff - a driver with a total monthly base pay of UGX.13,911,635) was not validated since his contract was not renewed at the end of the financial year and has since left the Embassy.\n- During the financial year under review, the Embassy\u2019s area of jurisdiction was extended to cover three (3) more countries making it eight (8) countries while the budget of the Embassy remained at the same level.\n- The Embassy owns two (2) main properties; Land at Sofievej 15, 2900 Hellerup where the Chancery/Uganda Embassy-Copenhagen is housed. However, the Office is in dire need of renovation. The current state of the building portrays a bad image of the country and there is a risk that the city authorities could close the Chancery any time.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, {"headings_1": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 537, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 537, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "residence of the Ambassador. However, the house is not yet occupied by the Ambassador pending completion of renovation and is currently temporarily occupied by the visa section (Immigration).", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 537, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UGX.0.329Bn was paid out in rent for the accommodation of the Ambassador during the financial year under review. With timely renovation, the expenditure is avoidable.\n- The Embassy attracted eighteen (18) Educational scholarships/offers that were communicated to ministry of Foreign Affairs and required an estimated 462 beneficiaries, while some steps are being taken to attract some investments.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 537, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "537 \nHowever, there is still a significant gap on commercial and economic diplomacy to attract business investments to Uganda.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 537, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Embassy does not have a complete database in place of all Ugandans living or working in Denmark and the other seven accredited areas.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 538, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "538", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 538, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Embassy in DRC, Kinshasa", "Agro-industrialization Governance and security Manufacturing", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.0.483Bn during the year. However, by the end of the year UGX.0.727Bn had been collected representing an 150% performance. \uf0b7 The entity had an approved budget of UGX.7.985Bn from the various programmes out of which UGX.7.985Bn was warranted representing a 100% performance. \uf0b7 Out of the total warrants of UGX.7.985Bn availed to the entity during the year, UGX.7.53Bn was utilized resulting in un-utilized warrants of UGX.0.455Bn representing 94.3% utilization. \uf0b7 I assessed the implementation of five (5) outputs that had been fully quantified with a total of 24 activities worth UGX 7.530Bn and noted that; three (3) outputs with 13 activities and expenditure worth UGX 6.977Bn were fully implemented. Two (2) outputs with eleven (11) activities worth UGX.0.552Bn were partially implemented. Out of the 11 activities, the entity fully implemented seven (7) activities; four (4) activities were partially implemented, while none remained totally unimplemented. \uf0b7 Six (6) (100%) home-based employees of the Uganda Embassy Kinshasa on June 2023 FSA payroll were fully verified. \uf0b7 16 (100%) employees on local contract June 2023 salary payroll were fully verified. \uf0b7 I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages and noted that UGX.1,947,705,376 was budgeted and approved for the financial year and the whole amount fully utilised/spent."], ["Uganda Embassy in Egypt, Cairo", "Agro-industrialization Development plan implementation Governance and security", "Unqualified", "\uf0b7 Although the embassy collected NTR amounting to UGX.16,958,703, this was not transferred to the UCF. All the funds were utilised at source contrary to financial regulations. \uf0b7 Although two vehicles were paid for by the Embassy at a cost of USD103,100 in the previous financial year they were delivered in January 2023. According to the guidance by the Accountant General, these should have been recognised in the current financial year. \uf0b7 The Receivables were understated by UGX.20,709,235. \uf0b7 The board of survey report provided did not include report on cash count even though management disclosed UGX 11,904,171 as cash imprest as at 30th June 2023 \uf0b7 The amount presented as Actual expenditure in the Statement of Appropriation of UGX.3,267,239,102 is different from the amount of UGX.3,264,000,000 presented in the Quarter 4 Budget performance report. \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX 0.483Bn during the year. However, by the end of the year only UGX 0.0169Bn had been collected representing a 3.5% performance."]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 539, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda Embassy in DRC, Kinshasa", "Agro-industrialization Governance and security Manufacturing", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.0.483Bn during the year. However, by the end of the year UGX.0.727Bn had been collected representing an 150% performance. \uf0b7 The entity had an approved budget of UGX.7.985Bn from the various programmes out of which UGX.7.985Bn was warranted representing a 100% performance. \uf0b7 Out of the total warrants of UGX.7.985Bn availed to the entity during the year, UGX.7.53Bn was utilized resulting in un-utilized warrants of UGX.0.455Bn representing 94.3% utilization. \uf0b7 I assessed the implementation of five (5) outputs that had been fully quantified with a total of 24 activities worth UGX 7.530Bn and noted that; three (3) outputs with 13 activities and expenditure worth UGX 6.977Bn were fully implemented. Two (2) outputs with eleven (11) activities worth UGX.0.552Bn were partially implemented. Out of the 11 activities, the entity fully implemented seven (7) activities; four (4) activities were partially implemented, while none remained totally unimplemented. \uf0b7 Six (6) (100%) home-based employees of the Uganda Embassy Kinshasa on June 2023 FSA payroll were fully verified. \uf0b7 16 (100%) employees on local contract June 2023 salary payroll were fully verified. \uf0b7 I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages and noted that UGX.1,947,705,376 was budgeted and approved for the financial year and the whole amount fully utilised/spent."], ["Uganda Embassy in Egypt, Cairo", "Agro-industrialization Development plan implementation Governance and security", "Unqualified", "\uf0b7 Although the embassy collected NTR amounting to UGX.16,958,703, this was not transferred to the UCF. All the funds were utilised at source contrary to financial regulations. \uf0b7 Although two vehicles were paid for by the Embassy at a cost of USD103,100 in the previous financial year they were delivered in January 2023. According to the guidance by the Accountant General, these should have been recognised in the current financial year. \uf0b7 The Receivables were understated by UGX.20,709,235. \uf0b7 The board of survey report provided did not include report on cash count even though management disclosed UGX 11,904,171 as cash imprest as at 30th June 2023 \uf0b7 The amount presented as Actual expenditure in the Statement of Appropriation of UGX.3,267,239,102 is different from the amount of UGX.3,264,000,000 presented in the Quarter 4 Budget performance report. \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX 0.483Bn during the year. However, by the end of the year only UGX 0.0169Bn had been collected representing a 3.5% performance."]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 539, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "539 \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 539, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.3.267Bn from the various programmes all of which was warranted resulting in 100% performance on GoU receipts.\n- Out of the total warrants of UGX.3.267Bn availed to the entity during the year, UGX.3.259Bn was utilized resulting in un-utilized warrants of UGX 0.008Bn representing 99.76% utilization.\n- I observed that the budgets for three (3) outputs assessed were not supported by individual activity costing and budgets.\n- Despite the embassy receiving 100% of its budget, I noted that many budgeted outputs were not achieved.\n- The salaries and FSA for officers amounting to EGP17,370,165 (Approx USD 569,514) were being charged on wrong codes. A significant amount was charged on Non-wage codes of Electricity, Water, Fuel, Rent, Medical and Maintenance codes.\n- Out of 7 employees on Cairo Mission June 2023 salary payroll, a total of 5 (71%) were fully verified. One (1) employee was away for other genuine reasons, and was left on the payroll, pending validation upon their return.\n- One (1) employee was confirmed to have absconded for 8 months from January 2023 by the time of audit in August 2023 and had been paid FSA of USD 18,944 by the time of validation.\n- Out of 12 employees on Cairo Mission June 2023 salary payroll, a total of 10 (83.3%) were fully verified, 1 (8.33%) partially verified, while 1 (8.33%) did not show up.\n- All cheque payments to staff and third-party suppliers (Land Lords, Hotels, etc.) are not acknowledged by the beneficiaries. Instead, local staff are authorised to receive payments on behalf of suppliers and officers and then proceed to cash them at the Missions commercial bank.\n- Two (2) officers who reported to duty during the financial year were paid Children and Education allowance without evidence of either a birth certificate or adoption by the officers and evidence of education period to be covered.\n- There was delayed decision making by Government of almost 2 \u00bd years for the embassy to move to the New Capital or New Cairo as required by the government of Egypt.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 540, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "540 \nUganda \nAgro-industrialization Unqualified \uf0b7 During the FYR 2022/2023, the Mission had an approved budget of Embassy in \nEthiopia, Addis Development plan \nAbaba \nimplementation \nGovernance and security \nUGX.4,052,768,625 that was all warranted and fully utilized while the budgeted NTR of UGX.19,621,160 was all collected representing a performance of 100%.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 540, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The budgets for the three main outputs including Access to Regional and International Markets, Administrative support and Cooperation frameworks and Development Assistance of total budget UGX.3.10Bn were not supported by the individual activity costing and budgets.\n- All the three (3) outputs with 43 activities worth UGX.3.103Bn were fully implemented.\n- I undertook a physical headcount of all employees at the Embassy Addis Ababa who existed on the June FSA and Local Contract Staff 2023 payroll and all the staff that appeared for the validation exercise presented all the pre-requisite documents and were fully verified.\n- I noted that UGX.757,864,440 (USD 214,086) was budgeted and approved for the foreign service allowance for FYR: 2022/2023 however, UGX.798,539,174.36 was spent giving rise to a variance of UGX.40,674,734.36 that was occasioned by the differences in the Exchange rates used when budgeting and the actual time of expenditure.\n- The Embassy had an outdated/inadequate staff establishment of six (6) home based staff in comparison to the current needs. This has caused operational gaps that necessitates an improved staffing structure for example a Deputy Ambassador for improved service delivery.\n- The Uganda Mission owns land that includes old buildings such as the Official Residence of the Ambassador. However, the current state of the Official residence does not reflect a good image of the country.\n- I noted that future plans are to demolish the current official residence structures and construct both the Official Residence and the Chancery on the land however, there have been delays that hindered timely development and thereby causing persistent high rental charges for the Chancery.\n- While the procurement process of the consultant and the designs had started, the bids for the consultancy and designs were yet to be opened.\n- There was no comprehensive planning for sourcing of business and Educational Scholarships. A lot is yet to be done on commercial and economic diplomacy to attract business investments to Uganda.\n- The Mission does not have a database in place showing details of all Ugandans living/working in Ethiopia which affects planning and poses risks to the image of the State in case of uncertainties.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 541, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "541 \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 541, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I observed that the Chancery functions in a rented House that was not conducive for the operations of an Embassy and thus puts the Mission to a security risk.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 542, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "542 \nUganda \nCommunity mobilization Unqualified Embassy in and mindset change \nFrance, Paris \nGovernance and \nsecurity \nTourism development \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 542, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Embassy budgeted to collect NTR of UGX.63,333,333 during the year under review. Out of this, only UGX.45,436,680 was collected as reported in the financial statements, this implied that the NTR collected represented a performance of 71.74 % of the planned target.\n- Out of the total funds warranted of UGX.19,701,473,857 received during the financial year, the Embassy spent UGX.6,300,979,941 resulting in an unspent balance of UGX.13,400,493,915 representing an absorption level of 31.98%%, The unspent funds were not all remitted to the consolidated fund, out of the unspent balances only UGX.47,007,561 was remitted to the UCF.\n- I noted that the amount budgeted for rent for non-produced assets for the Embassy was UGX.2,031,517,000 during the year. This constitutes a 32.24% of the total mission expenditure of UGX.6,300,979,941 which if a permanent residence for the Head of Mission (HoM) was acquired would result in savings for the Mission.\n- The Embassy had Seven (7) home based staff on the June 2023 payroll, All the Seven (7) based employees turned up for the payroll verification exercise and were verified (100%).\n- The Embassy had Nine (9) local staff on the June 2023 payroll, all the 9 local based employees turned up for the payroll verification exercise and were verified (100%).\n- I established that, as per the June 2023 payroll of the Embassy the total monthly base pay for home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 25,664.71 and USD $ 1,100 respectively.\n- The total monthly base pays for complete- verified Local based employees was established to be. Euros 17,300 (comprising Euros 1,500 for consolidated overtime allowance and Euros 15,800 as monthly salary as per the contracts.)", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 543, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "543 \nUganda \nAgro-industrialization Embassy in \nGermany, \nCommunity mobilization Berlin and mindset change Development plan implementation \nUnqualified \uf0b7 The Embassy budgeted to collect Non-tax revenue UGX 0.11Bn during the year. However only UGX. 0.028Bn was collected representing a 25% performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 543, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Embassy had a budget of UGX.8.27Bn, out of which UGX.6.8Bn was warranted, resulting in a shortfall of UGX.1.46Bn.\n- Out of the total warrants of UGX. 6.8Bn received, only UGX.6.78Bn was spent resulting in an unspent balance of UGX.10.9Mn\n- All the activities in the work plan were supported by individual activity costing and Governance and budgets. \nsecurity\n- I assessed the implementation of five (5) outputs that had been fully quantified with a total of twenty-nine (29) activities worth UGX.7.70Bn and noted that; all five Private sector \n(5) outputs were partially implemented. Out of the twenty-nine (29) activities, the development \nentity fully implemented fourteen (14) activities, while fifteen (15) were partially Tourism development implemented\n- The mission had an approved wage budget of UGX.2.94Bn and obtained supplementary funding of UGX.311 Mn resulting into a revised budget of UGX.3.25Bn however 99 % of the wage budget was fully utilized.\n- Out of six (06) employees on Embassy June 2023 salary payroll, a total of five (05) (83.3%) were fully verified while one (01) (16.7%) did not show up\n- I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees.\n- The embassy had an approved establishment of six (06) staff out of which five (05) positions were filled and one (01) was vacant.\n- The funds to the tune of EUR. 6,443.25 (equivalent to UGX.25,681,505) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.\n- Inspection of the Official Residence at the Uganda Embassy in Berlin carried out on 28th September 2023 revealed that a number of the furniture requires replacement to befit the status of the Official Residence", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 544, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "544 \nUganda \nAgro industrialization Embassy in \nIran, Tehran Development plan implementation \nGovernance and security \nHuman capital development \nTourism development \nUnqualified \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX 0.236Bn during the year however no collection was made.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 544, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.3.417Bn from the various programmes out of which UGX.3.417Bn was warranted resulting in 100% performance.\n- All the total warrants of UGX.3.417Bn availed were utilised representing 100% utilization.\n- The budgets for all the five (05) outputs assessed were not supported by the individual activity costing and budgets.\n- I assessed the implementation of two (02) outputs that had been fully quantified with a total of six (06) activities worth UGX.0.276Bn and noted that; One (1) output with three (03) activities and expenditure worth UGX.0.251Bn was fully implemented. One (1) output with three (03) activities worth UGX.0.025Bn were partially implemented. Out of the three (03) activities, the entity fully implemented two (02) activities while one (01) activity remained unimplemented.\n- All the four (4) (100%) home based employees on the Uganda Embassy Teheran June 2023 FSA payroll were fully verified.\n- Out of five (5) (100%) employees on Local Contract June 2023 salary payroll, a total of five (5) (100%) were fully verified.\n- I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages and noted that UGX.1,516,153,754 was budgeted and spent for the financial year.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 545, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "545", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 545, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Embassy in Italy, Rome", "Agro-industrialization Community mobilization and mindset change Development plan implementation Governance and security Human capital development Manufacturing Tourism development", "Unqualified", "\uf0b7 According to the approved estimates for the FYR 2022/2023, the entity did not budget to collect NTR, however by the end of the year only UGX.23,273,605 had been collected. \uf0b7 The entity had an approved budget of UGX.5.019Bn for the various programmes out of which UGX.5.109Bn was warranted, representing 100% performance. \uf0b7 Out of the total warrants of UGX.5,019 Bn availed to the entity during the year, UGX.4.386 Bn was utilized resulting in un-utilized warrants of UGX.0.633Bn representing 87.4% utilization. \uf0b7 The budgets for all five (5) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 I assessed the implementation of five (5) outputs and noted that no output had been fully quantified and there were no activities details. \uf0b7 Out of seven (7) (100%) home based employees on the Uganda Embassy Rome June 2023 FSA payroll, a total of seven (7) (100%) were fully verified. \uf0b7 Out of the 7 (100%) employees on local contract June 2023 salary payroll, a total of 6 (86%) were fully verified while one (1) staff (14%) did not show up. \uf0b7 The budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages. I noted that UGX.2,273,555,540 was budgeted and approved for the financial year; however, UGX.2,018,963,990 was spent giving rise to a variance of UGX.254,591,550. \uf0b7 Mission planned to source at least ten (10) science\u2013based scholarships using a budget of UGX.40,000,000. The Mission managed to source for 36 scholarships for 21 from Italy, 13 from Serbia and two (2) from Croatia. They also managed to get seven (7) students internship placements in FAO (5) and IFAD (2). \uf0b7 The existing ICT equipment at the Mission had exceeded the useful lives, was old, performing poorly and required urgent replacement."], ["Uganda Embassy in Japan, Tokyo", "Agro-industrialization Community mobilization and mindset change Development plan implementation Governance and security Human capital development", "Unqualified", "\uf0b7 The Embassy budgeted to collect NTR of UGX: 20m during the year out of which UGX.4m was collected, resulting in a shortfall of UGX.16m. \uf0b7 I assessed the implementation of the eleven (11) outputs that with a total of thirty- four (34) activities worth UGX.5.786Bn and noted that eight (8) outputs were fully implemented, while three (8) outputs were partially implemented. \uf0b7 In its Strategic Plan 2020/2021-2024/2025, the Mission planned to acquire a (hybrid) property constituting a Chancery and Official Residence to improve its image in the host country. In May 2021, in its first year of the Strategic Plan, the Mission attempted to search for properties in Tokyo, and in the process identified two properties for acquisition. However, by the time of audit (07th September 2023), in the third month of the fourth year of the Strategic Plan, no further efforts"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 546, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda Embassy in Italy, Rome", "Agro-industrialization Community mobilization and mindset change Development plan implementation Governance and security Human capital development Manufacturing Tourism development", "Unqualified", "\uf0b7 According to the approved estimates for the FYR 2022/2023, the entity did not budget to collect NTR, however by the end of the year only UGX.23,273,605 had been collected. \uf0b7 The entity had an approved budget of UGX.5.019Bn for the various programmes out of which UGX.5.109Bn was warranted, representing 100% performance. \uf0b7 Out of the total warrants of UGX.5,019 Bn availed to the entity during the year, UGX.4.386 Bn was utilized resulting in un-utilized warrants of UGX.0.633Bn representing 87.4% utilization. \uf0b7 The budgets for all five (5) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 I assessed the implementation of five (5) outputs and noted that no output had been fully quantified and there were no activities details. \uf0b7 Out of seven (7) (100%) home based employees on the Uganda Embassy Rome June 2023 FSA payroll, a total of seven (7) (100%) were fully verified. \uf0b7 Out of the 7 (100%) employees on local contract June 2023 salary payroll, a total of 6 (86%) were fully verified while one (1) staff (14%) did not show up. \uf0b7 The budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages. I noted that UGX.2,273,555,540 was budgeted and approved for the financial year; however, UGX.2,018,963,990 was spent giving rise to a variance of UGX.254,591,550. \uf0b7 Mission planned to source at least ten (10) science\u2013based scholarships using a budget of UGX.40,000,000. The Mission managed to source for 36 scholarships for 21 from Italy, 13 from Serbia and two (2) from Croatia. They also managed to get seven (7) students internship placements in FAO (5) and IFAD (2). \uf0b7 The existing ICT equipment at the Mission had exceeded the useful lives, was old, performing poorly and required urgent replacement."], ["Uganda Embassy in Japan, Tokyo", "Agro-industrialization Community mobilization and mindset change Development plan implementation Governance and security Human capital development", "Unqualified", "\uf0b7 The Embassy budgeted to collect NTR of UGX: 20m during the year out of which UGX.4m was collected, resulting in a shortfall of UGX.16m. \uf0b7 I assessed the implementation of the eleven (11) outputs that with a total of thirty- four (34) activities worth UGX.5.786Bn and noted that eight (8) outputs were fully implemented, while three (8) outputs were partially implemented. \uf0b7 In its Strategic Plan 2020/2021-2024/2025, the Mission planned to acquire a (hybrid) property constituting a Chancery and Official Residence to improve its image in the host country. In May 2021, in its first year of the Strategic Plan, the Mission attempted to search for properties in Tokyo, and in the process identified two properties for acquisition. However, by the time of audit (07th September 2023), in the third month of the fourth year of the Strategic Plan, no further efforts"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 546, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "546 \nManufacturing \nhad been made by the Mission aimed at actualization of the plan for acquisition of \nproperties to house the Uganda Embassy in Japan. \nPrivate sector", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 546, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Mission lost two hundred and fifty (250) Single Entry Visa Stickers and two", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 547, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "development \nhundred and fifty (250) Multiple Entry Visa Stickers in the financial year 2019/2020, \nTourism development \nall valued at UGX.49.96Mn. By the time of this Audit in September 2023, no recoveries had been made and the Public had not been notified of the loss. \n547 \nUganda \nCommunity mobilization Unqualified Embassy in and mindset change \nMalaysia, Kuala \nLumpur Governance and \nsecurity \nManufacturing \nTourism development \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 547, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Mission had a budget of UGX.3,492,139,716, out of which UGX.3,492,139,716 was warranted.\n- Out of the total warrants of UGX.3,492,139,716, I reviewed activities/outputs worth UGX.2,699,647,656 (77%).\n- The Mission was supposed to collect NTR of UGX.50 million during the year. However, by the end of the year, only UGX.17 million had been collected, representing 34% performance.\n- Three (3) outputs with six (6) activities and expenditures worth UGX.0.0838 Bn were fully implemented.\n- Three (3) outputs with six (6) activities worth UGX.3.407Bn were partially implemented. Out of the six (6) activities, the entity fully implemented two (2) activities; two (2) activities were partially implemented, while two (2) activities remained unimplemented.\n- The Mission had a wage budget of UGX.579,622,627, out of which UGX.320,847,813.3 (equivalent to Malaysian Ringgit 394,160.95) was utilised.\n- All five (5) home-based staff (100%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.\n- All eight (8) local staff (100%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.\n- UGX.579,622,627 was budgeted for the financial year 2022/23. However, UGX.320,847,813.3 was spent, giving rise to under absorption amounting to UGX.258,774,813.\n- Funds to the tune of UGX.258,774,813 were irregularly diverted from contract salary code 211102.\n- The Mission had an approved establishment of six staff. Of these, only four positions were filled, and two were vacant. I further noted that two staff members deployed at the Mission were not on the approved structure.\n- The entity planned and budgeted for activities aimed at sourcing education opportunities for Ugandans within the area of the Mission\u2019s jurisdiction but the majority of these were not taken up.\n- I noted that the contracts committee of the embassy was not fully constituted.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 548, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "548 \nUganda \nAgro-industrialization Embassy in \nQatar, Doha Development plan implementation \nGovernance and security \nUnqualified \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the Mission did not budget to collect any NTR during the year. However, by the end of the year a total of UGX.156.5Mn, had been collected. Failure to budget for such NTR implies that there was no target upon which the Mission\u2019s performance could be evaluated.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 548, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Mission had an approved budget of UGX.3.374Bn for the various programmes out of which UGX.3.079Bn was warranted, resulting into a shortfall of UGX.295Mn, representing 9% of the total approved budget. The UGX.295Bn that was not warranted was meant for procurement of a representation car, which activity was accordingly not implemented.\n- The Mission received a total of UGX.411.96Mn during the year under review (2021/2022: UGX.389.4Mn) as external assistance from the Government of Qatar, to facilitate payment for rent for the Chancery and the Official residence of the Head of Mission. However, this amount was not budgeted for during the year under review, and I did not obtain any evidence that the amount in question was brought to the attention of the Treasury, for purposes of obtaining a supplementary budget to enable the Mission to expend the funds.\n- Funds to the tune of QAR.25,966 (approximately UGX.26Mn) were charged wrongly on other expenditure item codes without obtaining the necessary approvals. This was attributed to undertaking activities not originally planned and budgeted for.\n- A comparison of the approved Mission structure with the number of staff on the Mission payroll revealed that the Mission had recruited staff in positions that were not on the approved structure, implying that the Missions current staffing position is not aligned to the approved structure. I however noted that, the approved structure communicated by the Ministry of Public Service did not include the positions currently filled, yet they were all critical for the Missions operations.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 549, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "549 \nUganda \nAgro-industrialization Embassy in \nRussia, Moscow Community mobilization and mindset change \nGovernance and security \nHuman capital \nUnqualified \uf0b7 The entity budgeted to collect UGX.0.06Bn during the year however, by the end of the year only UGX.0.05Bn had been collected representing an 83% performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 549, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.5.253Bn from the various programmes out of which UGX.5.253Bn was warranted representing a 100% performance.\n- Six (6) outputs with 12 activities and expenditure worth UGX.1.821Bn were fully implemented. Two (2) outputs with 13 activities worth UGX 3.420Bn were partially implemented. Out of the 13 activities, the entity fully implemented nine (9) activities; three (3) activities were partially implemented, while one (1) activity development remained unimplemented.\n- I noted that UGX.1,903,118,000 was budgeted and approved for the wages and Innovation, technology \nSalaries for financial year, however UGX. 2,026,067,244 was spent giving rise to a development and \nvariance (over expenditure) of UGX. 122,949,244. \ntransfer\n- The Embassy did not follow-up on business and educational opportunities sourced", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 550, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Manufacturing \nand forwarded to the Ugandan authorities. Tourism development \n550 \nUganda \nDevelopment plan Embassy in implementation \nUnqualified \uf0b7 According to the approved estimates for the FYR 2022/2023, the entity did not budget to collect NTR, however, by the end of the year UGX.4,402,191 had been Saudi Arabia, collected. \nRiyadh \nGovernance and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 550, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.6.276Bn, out of which UGX.6,276Bn security \nwas warranted, representing 100% performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 551, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Human capital", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 551, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX.6.276,717,669 availed to the entity during the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 551, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ndevelopment \nyear, UGX.6,236,601,294 was utilized resulting in un-utilized warrants of UGX.40,116,375 representing 99.9% utilization. \nManufacturing", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 551, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I observed that the budgets for all four (4) outputs assessed were not supported by individual activity costing and budgets. \nTourism development\n- Out of five (5) (100%) home based employees on the Uganda Embassy Riyadh June 2023 FSA payroll, a total of five (5) (100%) were fully verified.\n- Out of 15 (100%) employees on local contract June 2023 salary payroll, a total of 15 (100%) were fully verified.\n- I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages and noted that all the budgeted UGX.3,434,036,371 was spent.\n- During the period under review, the Mission secured 124 scholarships for Ugandans in various fields of study in Saudi Arabia and the other countries of accreditation but there was no evidence to confirm that these were followed up to conclusion to ensure it benefits the qualifying citizens.\n- The Mission prepared an approved procurement plan for the financial year 2022/2023, however this was not fully implemented.\n- The Embassy does have an adequate number of staff to cover the Mission work across the areas of accreditation. This affects the performance of the Embassy.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 551, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "551 \nUganda \nGovernance and Embassy in security Somalia, \nMogadishu Manufacturing Private sector development \nUnqualified \uf0b7 I noted that the embassy budgeted to collect NTR of UGX.0.003Bn during the year however, by the end of the year no collections had been done.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 551, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.4.113Bn that was all warranted.\n- Out of the total warrants of UGX.4.1133Bn, UGX.4.113Bn was utilized resulting in un-utilized warrants of UGX.0.012Bn\n- I observed that the budgets for all seven (7) outputs assessed were not supported by individual activity costing and budgets.\n- I assessed the implementation of three (3) outputs that had been fully quantified with a total of nine (9) activities worth UGX.0.739Bn and noted that these were fully implemented.\n- The Embassy had four (4) home-based staff on the June 2023 payroll with a total monthly Foreign Service Allowance of UGX.89,778,677 (USD.24,482), all of whom were verified.\n- The Embassy also had eight (8) local employees on the June 2023 payroll with a total monthly salary of UGX.23,652,989 (USD.6,450), all of whom were verified.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 552, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "552", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 552, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Embassy in South Sudan, Juba", "Agro-industrialization Community mobilization and mindset change Development plan implementation Governance and security Manufacturing Private sector development Tourism development", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.0.11Bn during the year. However, by the end of the year, UGX.0.386Bn had been collected representing a 341% performance. \uf0b7 The entity had an approved budget of UGX.6.942Bn from the various programmes out of which UGX.5.825Bn was warranted resulting in 84% performance. \uf0b7 Out of the total warrants of UGX.5.825Bn availed to the entity during the year, UGX.5.673Bn was utilized resulting in un-utilized warrants of UGX.0.15Bn representing 97.4% utilization \uf0b7 I observed that the budgets for eight (8) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 I assessed the implementation of five (05) outputs that had been fully quantified with a total of 22 activities worth UGX.1.233Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.0.13Bn was fully implemented. Four (4) outputs with 21 activities worth UGX.1.1Bn were partially implemented. Out of the 21 activities, the entity fully implemented 15 activities; five (5) activities were partially implemented, while one (01) activity remained unimplemented. \uf0b7 Six (6) (100%) home based employees on the Uganda Embassy Juba June 2023 FSA payroll, were validated. \uf0b7 Out of 10 (100%) employees on local contract June 2023 salary payroll, a total of 10 (100%) were fully verified. \uf0b7 I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages. I noted that UGX.1,743,024,300 was budgeted and approved for the financial year; however, UGX.1,870,627,350 was spent giving rise to a variance of UGX.127,603,050. \uf0b7 Delayed completion of the project has resulted into the Embassy continuing to incur rent for the chancery of UGX.528,048,000 (approximately UGX.44,004,000 per month) during the period."], ["Uganda Embassy in Sudan, Khartoum", "Governance and security", "Disclaimer", "\uf0b7 The Accounting Officer of Uganda Embassy in Sudan, Khartoum did not submit financial statements and supporting documents such as payment vouchers, accountabilities, Board of survey reports among others for the FYR ended 30th June 2023 for audit. \uf0b7 I was not able to undertake a detailed review of the performance of the budget since the required information such as quarterly performance reports, accountabilities for activities undertaken, and budget performance reports were not provided for verification. \uf0b7 Out of the 17 local employees on the June 2023 payroll, 14 (82%) with a total monthly base pay of UGX.43,396,241 (USD.11,850) were verified while three (3)"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 553, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda Embassy in South Sudan, Juba", "Agro-industrialization Community mobilization and mindset change Development plan implementation Governance and security Manufacturing Private sector development Tourism development", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.0.11Bn during the year. However, by the end of the year, UGX.0.386Bn had been collected representing a 341% performance. \uf0b7 The entity had an approved budget of UGX.6.942Bn from the various programmes out of which UGX.5.825Bn was warranted resulting in 84% performance. \uf0b7 Out of the total warrants of UGX.5.825Bn availed to the entity during the year, UGX.5.673Bn was utilized resulting in un-utilized warrants of UGX.0.15Bn representing 97.4% utilization \uf0b7 I observed that the budgets for eight (8) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 I assessed the implementation of five (05) outputs that had been fully quantified with a total of 22 activities worth UGX.1.233Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.0.13Bn was fully implemented. Four (4) outputs with 21 activities worth UGX.1.1Bn were partially implemented. Out of the 21 activities, the entity fully implemented 15 activities; five (5) activities were partially implemented, while one (01) activity remained unimplemented. \uf0b7 Six (6) (100%) home based employees on the Uganda Embassy Juba June 2023 FSA payroll, were validated. \uf0b7 Out of 10 (100%) employees on local contract June 2023 salary payroll, a total of 10 (100%) were fully verified. \uf0b7 I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages. I noted that UGX.1,743,024,300 was budgeted and approved for the financial year; however, UGX.1,870,627,350 was spent giving rise to a variance of UGX.127,603,050. \uf0b7 Delayed completion of the project has resulted into the Embassy continuing to incur rent for the chancery of UGX.528,048,000 (approximately UGX.44,004,000 per month) during the period."], ["Uganda Embassy in Sudan, Khartoum", "Governance and security", "Disclaimer", "\uf0b7 The Accounting Officer of Uganda Embassy in Sudan, Khartoum did not submit financial statements and supporting documents such as payment vouchers, accountabilities, Board of survey reports among others for the FYR ended 30th June 2023 for audit. \uf0b7 I was not able to undertake a detailed review of the performance of the budget since the required information such as quarterly performance reports, accountabilities for activities undertaken, and budget performance reports were not provided for verification. \uf0b7 Out of the 17 local employees on the June 2023 payroll, 14 (82%) with a total monthly base pay of UGX.43,396,241 (USD.11,850) were verified while three (3)"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 553, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "553 \n(18%) with a total monthly base pay of UGX.5,493,195 (USD.1,500) were partially verified. \n554 \nUganda \nAgro-industrialization Embassy in \nSwitzerland, Development plan Geneva \nimplementation \nGovernance and security \nManufacturing \nUnqualified \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX 0.22Bn during the year. However, by the end of the year only UGX 0.011Bn had been collected representing an 5% performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 553, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX 7.55Bn availed to the entity during the year, UGX.7.55Bn was utilized.\n- I observed that the budgets for eight (8) outputs assessed were not supported by individual activity costing and budgets.\n- I assessed the implementation of one (1) outputs that had been fully quantified with a total of five (5) activities worth UGX 1.214Bn and noted that; All the five (5) activities and expenditure worth UGX1.214Bn were fully implemented.\n- A review of the Mission expenditures revealed that the entity charged wrong expenditure codes to a tune of CH. 14,502.47.\n- Out of eight (8) (100%) home based employees on the Uganda Embassy Geneva June 2023 FSA payroll, a total of eight (8) (100%) were fully verified.\n- Out of nine (9) (100%) employees on local contract June 2023 salary payroll, a total of nine (9) (100%) were fully verified.\n- I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages. I noted that UGX.1,795,797,928 was budgeted and approved for the financial year however; UGX. 2,124,256,554 was spent giving rise to a variance of UGX. 328,458,626.\n- I noted that M/s Old Mutual Insurance was paid CH.159,405.95 during the period under review in addition to medical top of staff of CH.16,238.64.\n- Although the approved staff structure of the Mission has been filled as indicated above, the Foreign Service Officers are inadequate to attend all the bilateral and multilateral engagements at the same time. As such the Country misses out in critical Committee activities and consequently undermining the performance of the Mission given that Geneva is a host to many international organisations.\n- The Mission made payments totalling to CH. 551,948.43 in respect of hire of Office space, the Chancery and staff accommodation for all homed based staff.\n- Foreign Service allowance of USD 31,904.38 for the month of June 2023 amounting to CH. 31,904.38 was not paid.\n- A review of the payment revealed that the narrations do not provide in detail what the payments are being made for. For example, the accountant states in the description that the payment is for \u201callowances\u201d without being specific if the type of allowances. (FSA, SDA, Periderm etc.).", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 555, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "555 \nUganda \nDevelopment plan Embassy in the implementation United States, \nWashington Governance and security \nPrivate sector development \nUnqualified \uf0b7 The Embassy budgeted to collect NTR of UGX.23,000,000 but realised UGX.46,012,011 reflecting a performance of 200%.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 555, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Embassy budgeted to receive UGX.11,111,681,000 out of which only UGX.10,109,014,903 was received leaving a balance of UGX.1,002,666,097.\n- Out of receipts of UGX.10,109,014,903, a sum of UGX.8,562,900,608 was spent by the entity resulting in an under expenditure of UGX.1,546,114,295.\n- I assessed the implementation of three (3) programmes with 35 activities worth UGX.11.11Bn and noted that out of the 35 quantified activities assessed, 18 activities representing 51% were fully implemented while 12 activities representing 34% were partially implemented. Five (5) activities representing 15% were not implemented at all.\n- The Mission had 10 home based staff on the June 2023 payroll out of whom all the 10 (100%) were verified.\n- The Mission also had nine (9) local contract employees on the June 2023 payroll out of whom eight (8) (89%) were verified while one (1) (11%) with a total monthly base pay of USD.2,774 equivalent to UGX.10,172,619 was not verified.\n- Seven (7) local contract staff working with the Embassy had no valid contracts following the expiry of their contracts on 1st July, 2023. The salary irregularly paid to these staff amounts to USD.92,040 equivalent to UGX.337,522,647.\n- The Mission has four (4) vacant positions for local staff involving Administrative Assistant, Consular Assistant, Commercial Diplomacy Assistant and Legal Advisor (on retainer).\n- The two (2) chancery buildings are in a sorry state and need urgent repairs. There are severe structural problems on both buildings. There are cracks in the walls and the floor had surged on some sections of the buildings. The back porch on the building on Plot 5909 had collapsed due to an unstable foundation.\n- The Ambassador\u2019s residential building on Plot 5009, Loughborough road NW had not been occupied due to a broken water pipe and the pipes were consistently leaking. Besides, the copper pipes that supply the water across the building had started rusting and therefore needed urgent replacement.\n- The quarterly Finance Committee were not convened contrary to the requirements of the Treasury Instructions.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 556, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "556 \nUganda \nAgro-industrialization Embassy in \nTurkey, Ankara Community mobilization and mindset change \nGovernance and security \nUnqualified \uf0b7 All Embassy funds for the approved budget totalling to UGX. 5,557,002,959, were released and warranted representing 100% performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 556, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the released/warranted amount, the Embassy spent a total of UGX. 5,533,179,731 representing 99.6%.\n- I assessed the implementation of all the six (6) outputs with a total of Twenty (20) activities worth UGX. 5,462,546 and noted that; none of the outputs was fully implemented. 9 activities were fully implemented, whereas 11 activities were not Human capital implemented. \ndevelopment\n- The Embassy does not have a medical insurance scheme for staff, and as a result the staff incur medical expenses which are later refunded by the Accounting Officer. Private sector \nA sum of 449,767 TL (Equivalent to UGX. 60,180,091) was spent on staff medical development \nrefunds.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 557, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Tourism development \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 557, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Embassy had two old vehicles used as representation and utility vehicle, which were purchased more than 5 years ago with high repair and maintenance costs, which totalled to 712,766.83TL (Equivalent to UGX. 95,370,210) in the year.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 557, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "557 \nUganda \nAgro-industrialization Embassy in \nUnited Arab Community mobilization Emirates, Abu and mindset change Dhabi \nDevelopment plan implementation \nGovernance and security \nUnqualified \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the Mission budgeted to collect NTR amounting to UGX.45Mn, during the year. However, by the end of the year a total of UGX.139.5Mn, had been collected, resulting into a performance of 310%. Although this is a commendable performance, this could imply that the budget was not a realistic budget.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 557, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that funds to the tune of UGX.28.9Mn were charged wrongly on other expenditure item codes without obtaining the necessary approvals. This was attributed to undertaking activities not originally planned and budgeted for.\n- The Embassy faces numerous Challenges in provision of Consular Services since the United Arab Emirates (UAE) is host to the largest concentration of Ugandans in the Middle East with approximately 100,000 nationals. These include;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, {"headings_1": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "a.", "metadata": {"headings": [{"headings_0": {"content": "a.", "page": 558, "level": 5}}, {"headings_1": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Lack of sufficient personnel to render consular services. For example, it lacks: a dedicated Labour Attach\u00e9 to receive and resolve complaints raised by externalised Ugandan workers (especially maids) against their employers.", "metadata": {"headings": [{"headings_0": {"content": "a.", "page": 558, "level": 5}}, {"headings_1": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "b.", "metadata": {"headings": [{"headings_0": {"content": "b.", "page": 558, "level": 5}}, {"headings_1": {"content": "a.", "page": 558, "level": 5}}], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "There are about 100,000 Ugandans in the UAE, yet the embassy\u2019s Consular Section has only five members of staff, all of whom also handle other duties besides Consular Services provision. The large Ugandan diaspora presents a unique overwhelming demand for consular services which puts considerable strain on the staff.", "metadata": {"headings": [{"headings_0": {"content": "b.", "page": 558, "level": 5}}, {"headings_1": {"content": "a.", "page": 558, "level": 5}}], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "c.", "metadata": {"headings": [{"headings_0": {"content": "c.", "page": 558, "level": 5}}, {"headings_1": {"content": "b.", "page": 558, "level": 5}}], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The UAE is a large country comprised of seven emirates/states rendering the provision of consular services so challenging, in terms of coverage area and distances to be travelled without an operational budget. For example, demands for rescue operation of distressed individuals especially girls, are abrupt in most cases.", "metadata": {"headings": [{"headings_0": {"content": "c.", "page": 558, "level": 5}}, {"headings_1": {"content": "b.", "page": 558, "level": 5}}], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "d.", "metadata": {"headings": [{"headings_0": {"content": "d.", "page": 558, "level": 5}}, {"headings_1": {"content": "c.", "page": 558, "level": 5}}], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "The Embassy lacks a dedicated vehicle for Consular work. The same vehicle can also be used for protocol work, commercial and economic diplomacy etc.", "metadata": {"headings": [{"headings_0": {"content": "d.", "page": 558, "level": 5}}, {"headings_1": {"content": "c.", "page": 558, "level": 5}}], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "e.", "metadata": {"headings": [{"headings_0": {"content": "e.", "page": 558, "level": 5}}, {"headings_1": {"content": "d.", "page": 558, "level": 5}}], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Lack of operational budget for the rescue accommodation in Abu Dhabi.", "metadata": {"headings": [{"headings_0": {"content": "e.", "page": 558, "level": 5}}, {"headings_1": {"content": "d.", "page": 558, "level": 5}}], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "f.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "Lack of a budget to treat distressed citizens that fall severely sick. \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}]], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Under the circumstances, the embassy is unable to effectively deliver the much needed consular services to the citizens, some of whom might me in distress.\n- A comparison of the approved Mission structure with the number of staff on the Mission payroll revealed that the Mission had recruited staff in positions that were not on the approved structure, implying that the Missions current staffing position is not aligned to the approved structure. I however noted that, the approved", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "558 \nstructure communicated by the Ministry of Public Service did not include the positions currently filled, yet they were all critical for the Missions operations. This was further impacted by the creation of the Dubai Consulate.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}]], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Embassy was not maintaining a VAT ledger in the Navision system, thus making it difficult to properly record and account for the VAT transactions in the year. I further noted that there was no claim for VAT payments during the year under review. From a sample of payments reviewed, a total of UGX.22Mn, was not claimed for refund. Failure to record and claim for the VAT refunds implies that the Mission continues to lose such funds.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 559, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "559", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 559, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Export Promotion Board (UEPB)", "Private sector development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.04Bn, however, only UGX.40,000 was realised representing a 1% performance. \uf0b7 The entity had an approved budget of UGX.8.43Bn for one programme out of which UGX.4.46Bn was warranted resulting in a shortfall of UGX.3.97Bn representing a 52.9% performance. \uf0b7 Out of the total warrants of UGX.4.46Bn availed to the entity during the year, UGX.3.9Bn was utilized resulting in unutilized warrants of UGX.0.56Bn representing 87.5% utilization. \uf0b7 Three (3) activities with a total expenditure of UGX.1.25Bn were not completely implemented. \uf0b7 UEPB does not have an M&E Policy and M&E framework to guide monitoring and evaluation activities. \uf0b7 Out of 20 employees, a total of 18 (90%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. \uf0b7 A total of 2 (10%) employees on the payroll did not appear for the validation. These were employees on secondment from other government institutions from where they were verified. were paid in accordance with Government standing orders and the UEPB Human Resource Manual. \uf0b7 Out of the Board\u2019s 40 approved positions, a total of 17 positions were filled leaving 23 vacant positions as per the establishment. \uf0b7 I noted that UGX.1.16Bn was paid to staff as Gratuity for the three financial years, but the Board did not deduct the 5% individual and 10% employer contributions to the National Social Security Fund."], ["Uganda Free Zones Authority (UFZA)", "Private sector development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.42 Bn in NTR during the year. However, by the end of the year, only UGX.0.16 Bn had been collected, representing a 38.10% performance of the budgeted revenue. \uf0b7 The entity had an approved budget of UGX.28.357Bn from its one program out of which UGX.27.793Bn was released resulting into a shortfall of UGX.0.564Bn, representing an overall performance of 98.01%. \uf0b7 Out of 31 employees on Uganda Free Zones Authority\u2019s February 2023 salary payroll, a total of 31 (100%) were fully verified to be valid employees of government. \uf0b7 Out of the UGX.3.29Bn approved wage Budget for the financial years, only UGX.3.046Bn was spent giving rise to unspent balances amounting to UGX.244.473Mn. \uf0b7 Out of 51 approved positions, a total of 31 positions were filled leaving a gap of 20 vacant positions."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 560, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "560", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 560, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 UFZA\u2019s Budget Framework Paper (BFP) and Annual Budget for the financial year under review, was 24% compliant in alignment with NDP III outputs. \uf0b7 The Authority did not conduct a mid-term review of the Strategic Plan during the year under review, to provide adequate insights into the achievements and enable realignment for the remaining period.", null, null], ["Uganda Intergovernme ntal Fiscal Transfers Program (UGIFT) 2022/2023", "Private Sector Development", "Unqualified", "\uf0b7 A comparison of the reported financing and the Medium Term Plan for the 2022/23 financing target indicated underfunding of UGX.170.5Bn for the grants. \uf0b7 Several Disbursement-Linked Indicators (DLI\u2019s) actions had not been achieved by June 2023 as per the Independent Verification Reports. From the assessment of DLI\u2019s 3 to 6 and the independent verification reports, I observed that USD.13.25Mn was realized out of the outstanding USD.44Mn leaving a balance of USD.30.75Mn. With the project remaining with only one year to close in June 2024, there is a risk of completely missing the funds."], ["Uganda Intergovernme ntal Fiscal Transfers Program (UGIFT) 2021/2022", "Private Sector Development", "Unqualified", "\uf0b7 Contrary to Section 2.2.3 of the UGIFT Program Operations Manual that linked the MTP to the financing for local service delivery through uplifting transfers to the Local Government to realistically meet the costs for wage, non-wage recurrent spending and development spending on LG service delivery, the management and oversight of services in the sectors of Health, Education, Water and Environment, and Micro irrigation, it was noted that for the year ended June 2021, the financing by GOU was below target by UGX 140.4Bn. \uf0b7 In accordance with the verification protocol set up in the UGIFT operations manual, Disbursement Linked Indicators (DLIs) were verified by independent assessors and found that some indicators not fully achieved while some were not implemented at all. It was also noted that in cases where recommendations were made by consultants to secure advance funding based on projected completion times, there was no follow up to confirm completion of implementation of the activities. Non- achievement of some indicators negatively affected the disbursement of funds and consequently impacted the achievement of the planned program results."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 561, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Export Promotion Board (UEPB)", "Private sector development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.04Bn, however, only UGX.40,000 was realised representing a 1% performance. \uf0b7 The entity had an approved budget of UGX.8.43Bn for one programme out of which UGX.4.46Bn was warranted resulting in a shortfall of UGX.3.97Bn representing a 52.9% performance. \uf0b7 Out of the total warrants of UGX.4.46Bn availed to the entity during the year, UGX.3.9Bn was utilized resulting in unutilized warrants of UGX.0.56Bn representing 87.5% utilization. \uf0b7 Three (3) activities with a total expenditure of UGX.1.25Bn were not completely implemented. \uf0b7 UEPB does not have an M&E Policy and M&E framework to guide monitoring and evaluation activities. \uf0b7 Out of 20 employees, a total of 18 (90%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. \uf0b7 A total of 2 (10%) employees on the payroll did not appear for the validation. These were employees on secondment from other government institutions from where they were verified. were paid in accordance with Government standing orders and the UEPB Human Resource Manual. \uf0b7 Out of the Board\u2019s 40 approved positions, a total of 17 positions were filled leaving 23 vacant positions as per the establishment. \uf0b7 I noted that UGX.1.16Bn was paid to staff as Gratuity for the three financial years, but the Board did not deduct the 5% individual and 10% employer contributions to the National Social Security Fund."], "type": "table"}}, {"content": [["", "\uf0b7 UFZA\u2019s Budget Framework Paper (BFP) and Annual Budget for the financial year under review, was 24% compliant in alignment with NDP III outputs. \uf0b7 The Authority did not conduct a mid-term review of the Strategic Plan during the year under review, to provide adequate insights into the achievements and enable realignment for the remaining period.", null, null], ["Uganda Intergovernme ntal Fiscal Transfers Program (UGIFT) 2022/2023", "Private Sector Development", "Unqualified", "\uf0b7 A comparison of the reported financing and the Medium Term Plan for the 2022/23 financing target indicated underfunding of UGX.170.5Bn for the grants. \uf0b7 Several Disbursement-Linked Indicators (DLI\u2019s) actions had not been achieved by June 2023 as per the Independent Verification Reports. From the assessment of DLI\u2019s 3 to 6 and the independent verification reports, I observed that USD.13.25Mn was realized out of the outstanding USD.44Mn leaving a balance of USD.30.75Mn. With the project remaining with only one year to close in June 2024, there is a risk of completely missing the funds."], ["Uganda Intergovernme ntal Fiscal Transfers Program (UGIFT) 2021/2022", "Private Sector Development", "Unqualified", "\uf0b7 Contrary to Section 2.2.3 of the UGIFT Program Operations Manual that linked the MTP to the financing for local service delivery through uplifting transfers to the Local Government to realistically meet the costs for wage, non-wage recurrent spending and development spending on LG service delivery, the management and oversight of services in the sectors of Health, Education, Water and Environment, and Micro irrigation, it was noted that for the year ended June 2021, the financing by GOU was below target by UGX 140.4Bn. \uf0b7 In accordance with the verification protocol set up in the UGIFT operations manual, Disbursement Linked Indicators (DLIs) were verified by independent assessors and found that some indicators not fully achieved while some were not implemented at all. It was also noted that in cases where recommendations were made by consultants to secure advance funding based on projected completion times, there was no follow up to confirm completion of implementation of the activities. Non- achievement of some indicators negatively affected the disbursement of funds and consequently impacted the achievement of the planned program results."], ["Uganda Industrial Research Institute (UIRI)", "Innovation, Technology Transfer and Development", "Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.0.25Bn, only UGX.0.151Bn had been collected representing a 60.4% performance. \uf0b7 Out of the approved budget of UGX.25.502Bn, UGX.22.7Bn was warranted resulting in a shortfall of UGX.2.8Bn. \uf0b7 The entity utilized all the UGX.22,701,309,578 that was warranted. \uf0b7 The budgets for all eight (8) outputs assessed were not supported by the individual activity costing and budgets. \uf0b7 Out of the twelve (12) fully quantified activities, I observed that the entity fully implemented four (4) activities; six (6) activities were partially implemented, while two (02) activities remained unimplemented."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 561, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Export Promotion Board (UEPB)", "Private sector development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.04Bn, however, only UGX.40,000 was realised representing a 1% performance. \uf0b7 The entity had an approved budget of UGX.8.43Bn for one programme out of which UGX.4.46Bn was warranted resulting in a shortfall of UGX.3.97Bn representing a 52.9% performance. \uf0b7 Out of the total warrants of UGX.4.46Bn availed to the entity during the year, UGX.3.9Bn was utilized resulting in unutilized warrants of UGX.0.56Bn representing 87.5% utilization. \uf0b7 Three (3) activities with a total expenditure of UGX.1.25Bn were not completely implemented. \uf0b7 UEPB does not have an M&E Policy and M&E framework to guide monitoring and evaluation activities. \uf0b7 Out of 20 employees, a total of 18 (90%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. \uf0b7 A total of 2 (10%) employees on the payroll did not appear for the validation. These were employees on secondment from other government institutions from where they were verified. were paid in accordance with Government standing orders and the UEPB Human Resource Manual. \uf0b7 Out of the Board\u2019s 40 approved positions, a total of 17 positions were filled leaving 23 vacant positions as per the establishment. \uf0b7 I noted that UGX.1.16Bn was paid to staff as Gratuity for the three financial years, but the Board did not deduct the 5% individual and 10% employer contributions to the National Social Security Fund."], "type": "table"}}, {"content": "561", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 561, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Machines worth UGX.666,048,000 were delivered but not yet installed for utilization. \uf0b7 Out of 353 employees on the payroll, a total of 302 staff presented all the pre- requisite documents and were fully validated. \uf0b7 46 employees worth UGX.110,695,499 were partially validated due to lack of some requisite information. \uf0b7 A total of 5 employees on the payroll worth UGX.21,815,482 did not appear for the validation. \uf0b7 One individual whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. \uf0b7 The entity did not utilize the wage amounting to UGX.228,210,980. \uf0b7 The entity did not have an approved and costed staff establishment. \uf0b7 UIRI was not enrolled on HCM/IPPS as required by MoPS and the entity\u2019s payroll was remotely prepared by the HR department on which salaries of employees are paid. \uf0b7 The entity-approved estimates of UGX.10,326,400,188 varied from the payroll costs of UGX.8,033,079,912. \uf0b7 The Machine, Manufacturing Industrial Skilling and development centre - Namanve was underutilized and most of the machines were idle. \uf0b7 I noted that twenty-two (22) Incubatees were operating with expired MoUs while five (5) were operating without signed MoUs.", null, null], ["Uganda Investment In Forests and Protected Areas for Climate Smart Development (IFPA-CD UWA)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 The total cumulative disbursements to date amounted to UGX.18.327Bn against expected disbursement of UGX.66.247Bn. leading to variance of UGX.47.92Bn. \uf0b7 I sampled eighteen (18) activities worth UGX.17.43Bn and noted that targets for eight (08) activities worth UGX.1.35Bn had been fully achieved while targets for the remaining nine (09) activities worth UGX.16.12Bn were yet to be achieved. \uf0b7 The project had an approved budget of UGX.45.65Bn (UGX.12.15Mn) for the financial year 2022/2023 out of which UGX.16.60 Bn was available for spending resulting in shortfall of UGX.29.05Bn representing 36.4% performance. \uf0b7 Out of the total available funds of UGX.16.60Bn, only UGX.4.24Bn was spent leaving an unspent balance of UGX.12.36Bn representing an absorption level of 26%. \uf0b7 The project implementation had been delayed and most planned project activities were not implemented as a result of slow procurement processes"], ["Uganda Heart Institute (UHI)", "Human capital development", "Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.24.45Bn, only UGX.22.46Bn was spent by the entity resulting in an unspent balance of UGX.1.98Bn (representing an absorption level of 92%)."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 562, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Export Promotion Board (UEPB)", "Private sector development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.04Bn, however, only UGX.40,000 was realised representing a 1% performance. \uf0b7 The entity had an approved budget of UGX.8.43Bn for one programme out of which UGX.4.46Bn was warranted resulting in a shortfall of UGX.3.97Bn representing a 52.9% performance. \uf0b7 Out of the total warrants of UGX.4.46Bn availed to the entity during the year, UGX.3.9Bn was utilized resulting in unutilized warrants of UGX.0.56Bn representing 87.5% utilization. \uf0b7 Three (3) activities with a total expenditure of UGX.1.25Bn were not completely implemented. \uf0b7 UEPB does not have an M&E Policy and M&E framework to guide monitoring and evaluation activities. \uf0b7 Out of 20 employees, a total of 18 (90%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. \uf0b7 A total of 2 (10%) employees on the payroll did not appear for the validation. These were employees on secondment from other government institutions from where they were verified. were paid in accordance with Government standing orders and the UEPB Human Resource Manual. \uf0b7 Out of the Board\u2019s 40 approved positions, a total of 17 positions were filled leaving 23 vacant positions as per the establishment. \uf0b7 I noted that UGX.1.16Bn was paid to staff as Gratuity for the three financial years, but the Board did not deduct the 5% individual and 10% employer contributions to the National Social Security Fund."], "type": "table"}}, {"content": "562 \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}]], "page": 562, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I assessed the implementation of two (2) outputs that had been fully quantified with a total of nine (9) activities and noted that one (1) output with four (4) activities was fully implemented while one (1) output with five (5) activities was partially implemented.\n- I reviewed the management of the Government salary payroll and observed that out of the 162 employees, 145 were fully verified while 17 employees who appeared for headcount were not on the payroll and were captured as new records. I also validated short-term/temporary staff and noted that out of the 59 staff, 58 were verified and 1 staff did not appear for head count.\n- Fifty (50) employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured on the main and short-term contract payrolls and data captured by NIRA on the National Identity Cards.\n- A review of the wage budgets and actual expenditure for the period 2019/20 to 2022/23 established that out of the UGX.34.88Bn budgeted and approved wage funds, only UGX.33.62Bn was spent resulting into unspent balances of UGX.1.25Bn.\n- The Heart Institute paid its employees on wrong salary scales/notches leading to overpayments of UGX.175.52m for 118 employees and underpayments by UGX.7.97m for 130 employees, 35 staff were paid a total of UGX.278.35m off the IPPS/HCMS payroll. I further noted that the salary payments to short-term staff appointed by the UHI were not processed through IPPS. The Institute paid a total of UGX.2.72bn to short-term staff from July 2019 to June 2023.\n- Out of 192 approved positions, a total of 160 positions were filled leaving a gap of 32 vacant positions. I further noted that 17 staff on the payroll were not on the staff list.\n- The Institute had long outstanding receivables of UGX.280,45m.\n- I noted inadequate budgeting for domestic arrears which stood at UGX.3.66bn at the beginning of the financial year under review.\n- There was inadequate funding for essential medicines; non-maintenance of dispensing logs and stock cards at the User departments to track consumption of medicines, accordingly the inspection of the medicines stores further revealed inadequate thermal insulation, lack of thermometers, inadequate storage space within the store and, cases of drug stock outs and discrepancies in quantities of items delivered.\n- It was established that due to inadequate funding for maintenance of medical equipment, five (5) equipment were not being utilized of which four (4) were beyond repair and due for disposal.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 563, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "563 \nUganda High Community mobilization Unqualified Commission in and mindset change \nCanada, Ottawa \nDevelopment plan \nimplementation \nGovernance and security \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}]], "page": 563, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The embassy budgeted to collect Non-tax revenue UGX. 0.05Bn during the year. However only UGX. 0.027Bn was collected representing a 54% performance.\n- The embassy had a budget of UGX.5.4Bn, out of which all was warranted.\n- Out of the total warrants of UGX. 5.4Bn received, all only was spent 100%.\n- The mission mischarged 65,993.84 CAD (equivalent to UGX.182,606,275) during the year from the approved expenditure lines.\n- All the activities in the work plan were supported by individual activity costing and budgets.\n- I assessed the implementation of three (3) outputs that had been fully quantified with a total of twenty-seven (27) activities worth UGX.5.278Bn and noted that; One (1) outputs with nine (9) activities and expenditure worth UGX.0.135Bn were fully implemented. Two (2) outputs with eleven (18) activities worth UGX.5.143Bn were partially implemented. Out of the eleven (18) activities, the entity fully implemented nine (9) activities; two (2) activities were partially implemented, while seven (7) activities remained unimplemented.\n- The Accounting Officer did not budget for capital development.\n- I noted that UGX. 3.38Bn was budgeted and approved under the Wage Budget for the financial year; however, UGX. 3.36Bn was spent giving rise to a variance of UGX. 16Mn\n- Out of six (06). Employees on Uganda High Commission Ottawa June 2023 salary payroll, a total of five (05) (83.3%) were fully verified, while one (01) (16.7%) did not show up.\n- The Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees.\n- I noted that funds to the tune of CAD 39,523.65 (Equivalent to UGX.109,361,940) were irregularly diverted.\n- The High Commission had unsettled domestic arrears as at 30th June 2023 amounting to UGX.662Mn\n- The Mission owns properties at 235 Mariposa Avenue, Rock cliff Park and 231 Cobourg Street Ottawa ON KIN8J2 which are in a very sorry state and have been condemned by the Ottawa authorities.\n- I observed that a number of the mission assets are obsolete and require disposal.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 564, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "564", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 564, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda High Commission in India, New Delhi", "Agro-industrialization Development plan implementation Governance and security", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.32Bn during the year. However, by the end of the year, the High Commission had collected only UGX.0.012 representing a performance of 3.8%. \uf0b7 The entity had an approved budget of UGX.4,834,538,918, out of which UGX.4,834,538,864 was warranted, representing 100% performance. \uf0b7 Out of UGX.4,834,538,864 that was warranted, UGX.4,668,473,194 was utilised leaving a balance of UGX.166,065,670 unutilised representing a performance of 97%. \uf0b7 The budgets for all three (3) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 Three (3) outputs with a total of 38 activities worth UGX.4,834,538,918 had 12 activities fully implemented, 25 partially implemented and one (1) not implemented at all. \uf0b7 Six (6) home based employees on the June 2023 payroll presented the pre-requisite documents/information and were fully verified. \uf0b7 Out of 12 employees on local contract June 2023 salary payroll, a total of 11 (92%) presented all the pre-requisite documents/information and were fully verified. \uf0b7 UGX.1,654,138,666 was budgeted for FSA and local staff salaries and was all spent during the financial year. \uf0b7 12 local staff did not have valid contracts. \uf0b7 There was inadequate follow up of business and educational offers once they are sent to the Ministry of Foreign Affairs for action."], ["Uganda High Commission in Kenya, Nairobi", "Agro-industrialization Development plan implementation Governance and security Natural resources, environment, climate change, land and water Tourism development", "Unqualified", "\uf0b7 I noted that the Embassy budgeted to collect NTR of UGX.350Mn during the year out of which, only UGX.21Mn was collected, resulting into a shortfall of UGX.329Mn. \uf0b7 I assessed the implementation of six (6) outputs with a total of eleven (11) activities worth UGX.14.402Bn and noted that only one output was fully implemented, four were partially implemented, while one was not implemented at all. \uf0b7 The Mission had not undertaken a mid-term review of the Strategic Plan. \uf0b7 The Mission signed a contract for refurbishment of Uganda House in Nairobi Kenya at KShs.740,592,223 (equivalent to UGX.24.4Bn). The works commenced on 20th June 2022 and completion date was agreed as 19th December 2023. By the time of audit in September 2023, 448 days out 547 days (81.9%) of the construction period had elapsed. However, the works were at 69.7% completion. The delayed completion of works creates risks of escalation of supervision and construction costs."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 565, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda High Commission in India, New Delhi", "Agro-industrialization Development plan implementation Governance and security", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.32Bn during the year. However, by the end of the year, the High Commission had collected only UGX.0.012 representing a performance of 3.8%. \uf0b7 The entity had an approved budget of UGX.4,834,538,918, out of which UGX.4,834,538,864 was warranted, representing 100% performance. \uf0b7 Out of UGX.4,834,538,864 that was warranted, UGX.4,668,473,194 was utilised leaving a balance of UGX.166,065,670 unutilised representing a performance of 97%. \uf0b7 The budgets for all three (3) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 Three (3) outputs with a total of 38 activities worth UGX.4,834,538,918 had 12 activities fully implemented, 25 partially implemented and one (1) not implemented at all. \uf0b7 Six (6) home based employees on the June 2023 payroll presented the pre-requisite documents/information and were fully verified. \uf0b7 Out of 12 employees on local contract June 2023 salary payroll, a total of 11 (92%) presented all the pre-requisite documents/information and were fully verified. \uf0b7 UGX.1,654,138,666 was budgeted for FSA and local staff salaries and was all spent during the financial year. \uf0b7 12 local staff did not have valid contracts. \uf0b7 There was inadequate follow up of business and educational offers once they are sent to the Ministry of Foreign Affairs for action."], ["Uganda High Commission in Kenya, Nairobi", "Agro-industrialization Development plan implementation Governance and security Natural resources, environment, climate change, land and water Tourism development", "Unqualified", "\uf0b7 I noted that the Embassy budgeted to collect NTR of UGX.350Mn during the year out of which, only UGX.21Mn was collected, resulting into a shortfall of UGX.329Mn. \uf0b7 I assessed the implementation of six (6) outputs with a total of eleven (11) activities worth UGX.14.402Bn and noted that only one output was fully implemented, four were partially implemented, while one was not implemented at all. \uf0b7 The Mission had not undertaken a mid-term review of the Strategic Plan. \uf0b7 The Mission signed a contract for refurbishment of Uganda House in Nairobi Kenya at KShs.740,592,223 (equivalent to UGX.24.4Bn). The works commenced on 20th June 2022 and completion date was agreed as 19th December 2023. By the time of audit in September 2023, 448 days out 547 days (81.9%) of the construction period had elapsed. However, the works were at 69.7% completion. The delayed completion of works creates risks of escalation of supervision and construction costs."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 565, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "565 \nUganda \nAgro-industrialization Embassy in \nAbuja, Nigeria Community mobilization and mindset change \nGovernance and security \nUnqualified \uf0b7 The entity had a budget of UGX. 6,634,711,419, out of which UGX. 6,634,711,419 was warranted.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}]], "page": 565, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX. 6,634,711,419. I reviewed the utilisation of warrants worth UGX.5,382,052,000 (81%).\n- The entity budgeted to collect UGX.87million during the year. However, by the end of the year, only UGX.38 million had been collected, representing 43.7% performance.\n- Out of the total warrants of UGX.6.634Bn availed to the Embassy during the year, UGX.6.634Bn was utilised representing 100% performance.\n- Two (2) outputs with ten (10) activities and expenditures worth UGX.2.5 Bn were fully implemented.\n- Four (4) outputs with 21 activities worth UGX.4.1Bn were partially implemented. Out of the 21 activities, the entity fully implemented four (4) activities; 14 activities were partially implemented, while three (3) activities remained unimplemented.\n- The entity had a wage budget of UGX.864,229,418., out of which UGX.933,922,218 was utilised.\n- Six (6) home-based staff were all fully verified.\n- All the 19 employees (100%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.\n- I reviewed the budgets and actual expenditure for FYR 2022/23 and noted that out of the UGX.864,229,418, budgeted and approved wage funds for the financial year, only UGX.933,922,218 was spent, giving rise to over-expenditure amounting to UGX.69,692,800.\n- I noted that funds to the tune of Naira 1,826,747.20 (UGX.8,751,985) were irregularly diverted from contract salary code 211102.\n- Five (5) approved positions for the home-based staff were filled.\n- All embassy land is titled and is being utilised.\n- The Embassy paid the contractor an advance of \u20a6.524,562,316.03, (equivalent to UGX.2,496,999,151), in two instalments , \u20a6.339,538,414 was paid in the financial year 2021/22 and the balance of \u20a6. 185,023,901.16 settled on 17th February 2023. On 17th February 2023, M/s Lubell Nigeria Ltd issued an interim certificate No. 2 amounting to \u20a6. 336,045,486.54, for which the Embassy made a part payment of \u20a6. 200,000,000.00 on the 23rd March 2023, leaving a balance of \u20a6. 136,045,486.54, equivalent to UGX.647,597,919..\n- Funds for financing the construction project to completion had been appropriated on the Mission capital expenditure budget for the financial year 2023/24. However, no funds had been released to the Mission at the time of the audit.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 566, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "566", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 566, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target. \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high. \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019. \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%). \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively. \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], ["Uganda High Commission in South Africa, Pretoria", "Agro-industrialization Community mobilization and mindset change Governance and security Manufacturing Tourism development", "Governance and Security", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX 0.22Bn during the year. However, by the end of the year only UGX 0.011Bn had been collected representing an 5% performance. \uf0b7 Out of the total warrants of UGX 7.55Bn availed to the entity during the year, UGX.7.55Bn was utilized. \uf0b7 I observed that the budgets for eight (8) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 I assessed the implementation of one (1) outputs that had been fully quantified with a total of five (5) activities worth UGX 1.214Bn and noted that; All the five (5) activities and expenditure worth UGX1.214Bn were fully implemented. \uf0b7 A review of the Mission expenditures revealed that the entity charged wrong expenditure codes to a tune of CH. 14,502.47. \uf0b7 Out of eight (8) (100%) home based employees on the Uganda Embassy Geneva June 2023 FSA payroll, a total of eight (8) (100%) were fully verified. \uf0b7 Out of nine (9) (100%) employees on local contract June 2023 salary payroll, a total of nine (9) (100%) were fully verified."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 567, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target. \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high. \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019. \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%). \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively. \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], ["Uganda High Commission in South Africa, Pretoria", "Agro-industrialization Community mobilization and mindset change Governance and security Manufacturing Tourism development", "Governance and Security", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX 0.22Bn during the year. However, by the end of the year only UGX 0.011Bn had been collected representing an 5% performance. \uf0b7 Out of the total warrants of UGX 7.55Bn availed to the entity during the year, UGX.7.55Bn was utilized. \uf0b7 I observed that the budgets for eight (8) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 I assessed the implementation of one (1) outputs that had been fully quantified with a total of five (5) activities worth UGX 1.214Bn and noted that; All the five (5) activities and expenditure worth UGX1.214Bn were fully implemented. \uf0b7 A review of the Mission expenditures revealed that the entity charged wrong expenditure codes to a tune of CH. 14,502.47. \uf0b7 Out of eight (8) (100%) home based employees on the Uganda Embassy Geneva June 2023 FSA payroll, a total of eight (8) (100%) were fully verified. \uf0b7 Out of nine (9) (100%) employees on local contract June 2023 salary payroll, a total of nine (9) (100%) were fully verified."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 567, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "567", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 567, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages. I noted that UGX.1,795,797,928 was budgeted and approved for the financial year however; UGX. 2,124,256,554 was spent giving rise to a variance of UGX. 328,458,626. \uf0b7 I noted that M/s Old Mutual Insurance was paid CH.159,405.95 during the period under review in addition to medical top of staff of CH.16,238.64. \uf0b7 Although the approved staff structure of the Mission has been filled as indicated above, the Foreign Service Officers are inadequate to attend all the bilateral and multilateral engagements at the same time. As such the Country misses out in critical Committee activities and consequently undermining the performance of the Mission given that Geneva is a host to many international organisations. \uf0b7 I noted that the Mission made payments totalling to CH. 551,948.43 in respect of hire of Office space, the Chancery and staff accommodation for all homed based staff. \uf0b7 I noted the that Foreign Service allowance of USD 31,904.38 for the month of June 2023 amounting to CH. 31,904.38 was not paid. \uf0b7 A review of the payment revealed that the narrations do not provide in detail what the payments are being made for. For example, the Accountant states in the description that the payment is for \u201callowances\u201d without being specific if the type of allowances. (FSA, SDA, Periderm etc.).", null, null], ["Uganda High Commission in Tanzania, Dar- es-Salaam", "Community mobilization and mindset change Development plan implementation Governance and security Manufacturing private sector development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.084Bn during the year but collected UGX.0.083 representing a performance of 98%. \uf0b7 The entity had an approved budget of UGX.9,951,136,312, out of which UGX.4,951,136,312 was warranted, resulting in a shortfall of UGX.5,000,000,000 representing 50% performance. All the warrants were utilised. \uf0b7 The budgets for all eight (8) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 Eight (8) outputs with a total of 36 activities worth UGX.4,951,136,126 were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 568, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target. \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high. \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019. \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%). \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively. \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": "568", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 568, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "Sustainable petroleum development", "", "\uf0b7 Out of seven (7) home-based staff, six (6) were fully verified while one (1) employee did not show up for the validation exercise but was accounted for by the Accounting Officer as he was on leave. \uf0b7 Out of 18 Local Contract staff, 16 were fully verified, two (2) employees did not show up for the validation exercise while three (3) employees were not on the High Commission payroll. \uf0b7 UGX.2,249,819,763 was budgeted for salaries and wages during the year however; UGX.2,092,211,461 was spent giving rise to a variance of UGX.157,608,302. \uf0b7 Whereas some staff were given contracts of 24 months, other staff were given contracts of only 12 months. \uf0b7 The Mission owns two plots of land in prime locations in the city centre however, this land has remained un-developed/underutilized for more than five (5) years."], ["Uganda High Commission in the United Kingdom", "Agro-industrialization Development plan implementation Governance and security", "unqualified", "\uf0b7 Out of the NTR budget of UGX 3.4Bn during the year under review only UGX.0.799Bn was attributed to the mission, representing a performance of 24% of the target. \uf0b7 Examination of the statement of appropriation revealed that the mission incurred an excess expenditure of UGX 29,361,876 on goods and services without necessary approval. \uf0b7 A sum of \u00a312,166.29 was charged on item codes that are different from the prescribed ones without necessary approvals. \uf0b7 Owing to the poor state of the official residence, the mission was incurring \u00a37000 per month on rent for the High commission."], ["Uganda Hotels and Tourism Training Institute (UHTTI)", "Tourism Development", "Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.12.169Bn, the Institute spent UGX.7.187Bn, resulting in an unspent balance of UGX.4.982Bn representing an absorption level of 59%. As a result, I noted that construction of girls\u2019 hostel worth UGX.2.844Bn was not implemented and Non Tax Revenue of UGX.2.139Bn was not transferred to the Consolidation Fund, leading to idle resources and hence affecting service delivery. \uf0b7 Out of 141 employees on the Uganda Hotel and Tourism Training Institute on the February 2023 salary payroll, a total of 126 (89.4%) were fully verified, 11 (7.8%) partially verified, while 4 (2.8%) did not show up. The employees who did not appear for the validation and were paid UGX.1,375,609 and were removed from the payroll in consultation with the Accounting Officer. \uf0b7 A total of 45 employees on the Main payroll had inconsistencies in their names, NINs and dates of birth captured in the payrolls and data captured by NIRA on the"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 569, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target. \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high. \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019. \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%). \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively. \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": [["", "Sustainable petroleum development", "", "\uf0b7 Out of seven (7) home-based staff, six (6) were fully verified while one (1) employee did not show up for the validation exercise but was accounted for by the Accounting Officer as he was on leave. \uf0b7 Out of 18 Local Contract staff, 16 were fully verified, two (2) employees did not show up for the validation exercise while three (3) employees were not on the High Commission payroll. \uf0b7 UGX.2,249,819,763 was budgeted for salaries and wages during the year however; UGX.2,092,211,461 was spent giving rise to a variance of UGX.157,608,302. \uf0b7 Whereas some staff were given contracts of 24 months, other staff were given contracts of only 12 months. \uf0b7 The Mission owns two plots of land in prime locations in the city centre however, this land has remained un-developed/underutilized for more than five (5) years."], ["Uganda High Commission in the United Kingdom", "Agro-industrialization Development plan implementation Governance and security", "unqualified", "\uf0b7 Out of the NTR budget of UGX 3.4Bn during the year under review only UGX.0.799Bn was attributed to the mission, representing a performance of 24% of the target. \uf0b7 Examination of the statement of appropriation revealed that the mission incurred an excess expenditure of UGX 29,361,876 on goods and services without necessary approval. \uf0b7 A sum of \u00a312,166.29 was charged on item codes that are different from the prescribed ones without necessary approvals. \uf0b7 Owing to the poor state of the official residence, the mission was incurring \u00a37000 per month on rent for the High commission."], ["Uganda Hotels and Tourism Training Institute (UHTTI)", "Tourism Development", "Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.12.169Bn, the Institute spent UGX.7.187Bn, resulting in an unspent balance of UGX.4.982Bn representing an absorption level of 59%. As a result, I noted that construction of girls\u2019 hostel worth UGX.2.844Bn was not implemented and Non Tax Revenue of UGX.2.139Bn was not transferred to the Consolidation Fund, leading to idle resources and hence affecting service delivery. \uf0b7 Out of 141 employees on the Uganda Hotel and Tourism Training Institute on the February 2023 salary payroll, a total of 126 (89.4%) were fully verified, 11 (7.8%) partially verified, while 4 (2.8%) did not show up. The employees who did not appear for the validation and were paid UGX.1,375,609 and were removed from the payroll in consultation with the Accounting Officer. \uf0b7 A total of 45 employees on the Main payroll had inconsistencies in their names, NINs and dates of birth captured in the payrolls and data captured by NIRA on the"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 569, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target. \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high. \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019. \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%). \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively. \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": "569", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 569, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "National Identity cards. Inconsistent information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures.", null, null], ["Uganda Human Rights Commission (UHRC)", "Governance and security", "Unqualified", "\uf0b7 UHRC budgeted to collect NTR of UGX.160Mn during the financial year. However, by the end of the year, only UGX.14.4Mn had been collected, representing a 9% performance. \uf0b7 UHRC had an approved budget of UGX.20.240Bn, all of which was warranted. Out of the total warrants, UGX.19.997Bn was utilised, resulting in un-utilised warrants of UGX.0.242Bn representing 99% utilisation. \uf0b7 Six (6) outputs with 56 activities worth UGX.1.623Bn were partially implemented. Out of the 56 activities, the entity fully implemented 46 activities and 10 activities were partially implemented. \uf0b7 I observed delays in implementing five (5) major activities affecting the mandate of UHRC which affected service delivery. \uf0b7 Of the total closing case load of 1,521 cases, 263 cases were partly heard by the tribunal, while 1,258 cases were pending hearing. \uf0b7 Out of 211 employees, a total of 206 (98%) who appeared for the validation exercise presented all the pre-requisite documents and information and were fully verified. \uf0b7 22 employees on the Main payroll had inconsistencies between their names, NINs, dates of birth and gender as captured in the main payrolls with the data captured by NIRA on the National Identity cards. \uf0b7 Out of the UGX.36.535Bn budgeted wage funds for the four financial years, only UGX.34.629Bn was spent giving rise to unspent balances amounting to UGX.1.907Bn \uf0b7 Out of 220 approved positions, only 206 positions were filled leaving a gap of 14 vacant positions. \uf0b7 UHRC had outstanding domestic arrears of UGX.267,519,144 as at 30th June 2023, and these were outstanding for two (2) financial years"], ["Uganda Industrial Research Institute (UIRI) (2022)", "Innovation, technology development and transfer", "Unqualified", "\uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2021/2022 and noted that the Institute budgeted to collect NTR of UGX.0.26bn during the year under review. Out of this, only UGX.0.163Bn was collected, representing a performance of 62.7% of the target. \uf0b7 The entity was supposed to receive UGX.23.4Bn out of which UGX.22.980 was warranted resulting in a shortfall of 0.42Bn."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 570, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target. \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high. \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019. \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%). \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively. \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": "570", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 570, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Funds to the tune of UGX.206,560,781 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \uf0b7 UIRI currently does not have a board to oversee the operations of management. This constitutes a major governance and supervision anomaly in regard to the operations of the Institute.", null, null], ["Uganda Institute of Communication s Technology (UICT)", "Digital Transformation", "Unqualified", "\uf0b7 According to the approved estimates for locally generated revenue for the FYR 2022/2023, the entity budgeted to collect UGX.5.141 Bn during the year. However, by the end of the year, only UGX.1.803 Bn had been collected representing a 35% performance. Under collection of revenue at Institute level negatively impacts implementation of activities. \uf0b7 Out of 197 approved positions, a total of 39 positions were filled leaving a gap of 158 vacant positions. Understaffing hinders the Institute\u2019s ability to deliver on its objectives. \uf0b7 It was observed that planned procurements worth UGX.1.022Bn were not implemented by 30th June 2023. As such the planned services were not achieved."], ["Uganda Investing in Forests and Protected Areas for Smart Development (IFPC-CD) Project", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of the total available funds of UGX.16.60Bn, only UGX.4.24Bn was spent, resulting in unspent balance of UGX.12.36Bn, representing an absorption level of 26%. \uf0b7 The project implementation had been delayed and most planned project activities were not implemented as a result of slow procurement processes. The failure to utilize the released funds resulted into non-implementation of planned activities. The unimplemented activities included: Establishment and maintenance of marram roads (UGX.0.427Bn); Human Wildlife conflict infrastructure (UGX.2.445Bn), Equipment for communications (UGX.2.448Bn), and Boundary demarcation for impacted areas by refugees (UGX.0.584Bn)."], ["Uganda Investment Authority (UIA)", "Manufacturing Private sector development", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.86.114Bn from the various programmes out of which UGX.49.9Bn was warranted resulting in a shortfall of UGX.36.21Bn representing a 72.6% performance. \uf0b7 Out of the total funds of UGX.49.9Bn available to the entity during the year, UGX.49.62Bn was utilized resulting in unutilized funds amounting to UGX.0.27Bn representing 99% utilization. \uf0b7 The Authority budgeted to collect NTR amounting to UGX.0.418Bn during the year. However, by the end of the year, UGX.0.460Bn had been collected representing a 10% surplus."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 571, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target. \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high. \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019. \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%). \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively. \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": "571", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 571, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 67 employees on UIA February 2023 salary payroll, a total of 65 (97%) were fully verified while 2 (3%) did not show up. Under no shows, one staff was away on official duties while the other had resigned. One individual whose name was not on the payroll appeared for the validation exercise with all pre-requisite documents. \uf0b7 Out of the UGX.22.18Bn Budgeted and approved wage funds for the four financial years (2019/20 to 2022/23), only UGX.20.62Bn was spent giving rise to unspent balances amounting to UGX.1.59Bn. \uf0b7 Out of 124 approved positions, 66 positions were filled leaving a gap of 58 vacant positions as per the establishment. \uf0b7 Review of the Statement of Financial Position revealed that there were no comparatives figures to enable comparison of the corresponding restated prior year\u2019s figures regarding the change in accounting treatment for non-current assets. \uf0b7 The Authority had receivables of UGX.21.42Bn at the end of the financial year. In addition, receivables increased by UGX.22.43Mn (0.1%) from the previous year. \uf0b7 The Authority had outstanding payables of UGX.1.9Bn relating to unpaid rent, goods and services consumed, and property, plant and equipment. \uf0b7 The Authority has 27,877.16 acres of land across the country, which have not been revalued for over 10 years. \uf0b7 Under the KIBP project, nine out of 11 activities worth Euro.210,828,497.95 (UGX.832.77Bn) were yet to be achieved. Further, for the year under review, only UGX.117.42Bn was spent out of the total available funds of UGX.221.25Bn, resulting in an unspent balance of UGX.103.83Bn representing an absorption level of 53%. \uf0b7 The Authority used current year budget provisions for Gratuity and WHT funds to clear an administrative assessment relating to unpaid PAYE and WHT amounting to UGX.460Mn. \uf0b7 Approved procurements with an estimated cost of UGX.1.23Bn in the consolidated annual procurement work plan were not implemented. \uf0b7 The Authority retained UGX.800Mn unspent balances at the end of the financial year, without appropriate approval. The unspent funds were irregularly transferred to the project account.", null, null], ["Uganda Land Commission (ULC)", "Natural resources, environment, climate change, land and water", "Unqualified", "\uf0b7 Out of the budget of UGX 40,109,501,000, only UGX 30,225,578,922 was warranted resulting in a shortfall of UGX 9,883,922,078 (25%). \uf0b7 Three (3) outputs with eleven (10) activities worth UGX 25.9Bn were partially implemented. \uf0b7 Out of 38 staff on February 2023 main salary payroll, 36 Staff (94%) were fully verified, while 2 (6%) staff did not show up."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 572, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target. \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high. \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019. \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%). \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively. \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": [["", "\uf0b7 Out of 67 employees on UIA February 2023 salary payroll, a total of 65 (97%) were fully verified while 2 (3%) did not show up. Under no shows, one staff was away on official duties while the other had resigned. One individual whose name was not on the payroll appeared for the validation exercise with all pre-requisite documents. \uf0b7 Out of the UGX.22.18Bn Budgeted and approved wage funds for the four financial years (2019/20 to 2022/23), only UGX.20.62Bn was spent giving rise to unspent balances amounting to UGX.1.59Bn. \uf0b7 Out of 124 approved positions, 66 positions were filled leaving a gap of 58 vacant positions as per the establishment. \uf0b7 Review of the Statement of Financial Position revealed that there were no comparatives figures to enable comparison of the corresponding restated prior year\u2019s figures regarding the change in accounting treatment for non-current assets. \uf0b7 The Authority had receivables of UGX.21.42Bn at the end of the financial year. In addition, receivables increased by UGX.22.43Mn (0.1%) from the previous year. \uf0b7 The Authority had outstanding payables of UGX.1.9Bn relating to unpaid rent, goods and services consumed, and property, plant and equipment. \uf0b7 The Authority has 27,877.16 acres of land across the country, which have not been revalued for over 10 years. \uf0b7 Under the KIBP project, nine out of 11 activities worth Euro.210,828,497.95 (UGX.832.77Bn) were yet to be achieved. Further, for the year under review, only UGX.117.42Bn was spent out of the total available funds of UGX.221.25Bn, resulting in an unspent balance of UGX.103.83Bn representing an absorption level of 53%. \uf0b7 The Authority used current year budget provisions for Gratuity and WHT funds to clear an administrative assessment relating to unpaid PAYE and WHT amounting to UGX.460Mn. \uf0b7 Approved procurements with an estimated cost of UGX.1.23Bn in the consolidated annual procurement work plan were not implemented. \uf0b7 The Authority retained UGX.800Mn unspent balances at the end of the financial year, without appropriate approval. The unspent funds were irregularly transferred to the project account.", null, null], ["Uganda Land Commission (ULC)", "Natural resources, environment, climate change, land and water", "Unqualified", "\uf0b7 Out of the budget of UGX 40,109,501,000, only UGX 30,225,578,922 was warranted resulting in a shortfall of UGX 9,883,922,078 (25%). \uf0b7 Three (3) outputs with eleven (10) activities worth UGX 25.9Bn were partially implemented. \uf0b7 Out of 38 staff on February 2023 main salary payroll, 36 Staff (94%) were fully verified, while 2 (6%) staff did not show up."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 572, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target. \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high. \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019. \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%). \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively. \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": "572", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 572, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Commission\u2019s payables increased from UGX 138,737,052,072 in last year 2021/2022 to UGX 148,977,999,039 in the current year. \uf0b7 There is no comprehensive land inventory or register, therefore the Commission is not aware of all its land. \uf0b7 The land Fund has never been put in place though there is a law that created it. \uf0b7 The Commission members do not have specific qualifications and experience in matters related to land.", null, null], ["Uganda Law Reform Commission (ULRC)", "Governance and Security", "Unqualified", "\uf0b7 According to the approved NTR estimates for the financial year of UGX.5.56Bn, ULRC collected UGX.0.108Bn, representing a 2% performance. \uf0b7 Out of the total receipts for the financial year of 17.686Bn availed to the entity during the year, UGX.16.555Bn was spent by the entity, resulting in an unspent balance of UGX.1.131Bn representing an absorption level of 94%. \uf0b7 I assessed the implementation of the work plan and observed that of the 23 activities worth UGX.13.048Bn assessed, five (5) outputs worth UGX.6.453Bn were fully implemented, while Four (4) outputs worth UGX.6.181Bn were partially implemented, and One (1) output worth UGX.0.414Bn was not implemented at all. \uf0b7 Delays in delivery of services from implemented activities was noted for example in translation of the LCCA to Samya and Lunyole, the Domestic Violence Act to Rufumbira and Lutwa, the publishing of the 7th edition of the revised Principal Laws of Uganda, and the publication of study reports on the reform of the Animal (Prevention of Cruelty) Act, Cap.39 The Industrial Licensing Act, The Warehouse Receipt System Act (No.14 of 2006) and Business-related laws (Copyright, Companies Act) \uf0b7 I reviewed the management of the payroll and noted that the ULRC payroll had 48, out of which a total of 48 employees (100%) were fully verified. Four (4) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. I also noted that out of 83 approved positions, a total of 52 positions were filled, leaving 31 vacant positions. \uf0b7 The commission had outstanding domestic arrears amounting to UGX.9.860Bn on 30th June 2023. This balance remained the same as the prior year\u2019s closing balance."], ["Uganda Management Institute", "Human capital development", "Unqualified", "\uf0b7 The entity had an approved budget of UGX 36.962Bn from the various programmes out of which UGX 36.780Bn was warranted representing a 99.5% performance. \uf0b7 Out of the budgeted Non Tax Revenue (NTR) of UGX 18.608Bn, only UGX 13.75Bn had was collected representing a 74% performance. \uf0b7 Out of the total warrants of UGX 36.781Bn availed to the entity during the year, UGX 36.47Bn was utilized resulting in un-utilized warrants of UGX 0.31Bn representing a 99% utilization."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 573, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target. \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high. \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019. \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%). \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively. \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": [["", "\uf0b7 The Commission\u2019s payables increased from UGX 138,737,052,072 in last year 2021/2022 to UGX 148,977,999,039 in the current year. \uf0b7 There is no comprehensive land inventory or register, therefore the Commission is not aware of all its land. \uf0b7 The land Fund has never been put in place though there is a law that created it. \uf0b7 The Commission members do not have specific qualifications and experience in matters related to land.", null, null], ["Uganda Law Reform Commission (ULRC)", "Governance and Security", "Unqualified", "\uf0b7 According to the approved NTR estimates for the financial year of UGX.5.56Bn, ULRC collected UGX.0.108Bn, representing a 2% performance. \uf0b7 Out of the total receipts for the financial year of 17.686Bn availed to the entity during the year, UGX.16.555Bn was spent by the entity, resulting in an unspent balance of UGX.1.131Bn representing an absorption level of 94%. \uf0b7 I assessed the implementation of the work plan and observed that of the 23 activities worth UGX.13.048Bn assessed, five (5) outputs worth UGX.6.453Bn were fully implemented, while Four (4) outputs worth UGX.6.181Bn were partially implemented, and One (1) output worth UGX.0.414Bn was not implemented at all. \uf0b7 Delays in delivery of services from implemented activities was noted for example in translation of the LCCA to Samya and Lunyole, the Domestic Violence Act to Rufumbira and Lutwa, the publishing of the 7th edition of the revised Principal Laws of Uganda, and the publication of study reports on the reform of the Animal (Prevention of Cruelty) Act, Cap.39 The Industrial Licensing Act, The Warehouse Receipt System Act (No.14 of 2006) and Business-related laws (Copyright, Companies Act) \uf0b7 I reviewed the management of the payroll and noted that the ULRC payroll had 48, out of which a total of 48 employees (100%) were fully verified. Four (4) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. I also noted that out of 83 approved positions, a total of 52 positions were filled, leaving 31 vacant positions. \uf0b7 The commission had outstanding domestic arrears amounting to UGX.9.860Bn on 30th June 2023. This balance remained the same as the prior year\u2019s closing balance."], ["Uganda Management Institute", "Human capital development", "Unqualified", "\uf0b7 The entity had an approved budget of UGX 36.962Bn from the various programmes out of which UGX 36.780Bn was warranted representing a 99.5% performance. \uf0b7 Out of the budgeted Non Tax Revenue (NTR) of UGX 18.608Bn, only UGX 13.75Bn had was collected representing a 74% performance. \uf0b7 Out of the total warrants of UGX 36.781Bn availed to the entity during the year, UGX 36.47Bn was utilized resulting in un-utilized warrants of UGX 0.31Bn representing a 99% utilization."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 573, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target. \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high. \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019. \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%). \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively. \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": "573", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 573, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The implementation of four (4) outputs that had been fully quantified with a total of twenty-one (21) activities worth UGX.2.53BN was assessed and noted that all the (4) outputs were not fully implemented. \uf0b7 Four (4) outputs with twenty-one (21) activities worth UGX.2.53BN were partially implemented. Out of the twenty-one (21) activities, the entity fully implemented nine (09) activities; five (05) activities were partially implemented, while seven (07) activities remained unimplemented. \uf0b7 Out of 198 employees on UMI June 2023 salary payroll, a total of 196, (99 %) were fully verified, 0 (0 %) partially verified, 0(0%) not verified, while 2 (1%) did not show up. \uf0b7 Out of 282 approved positions of the UMI establishment, a total of 197 positions were filled representing 67% of the establishment leaving a gap of 85 (33%) vacant positions. \uf0b7 The entity is not enrolled on the IPPS/HCM which undermines the rationalisation of the HCM investment, accountability, transparency and improved service delivery achieved through the automation of human resource processes. \uf0b7 Sixteen (16) employees on the UMI payroll were above the mandatory retirement age drawing a monthly gross pay of UGX 161,124,550 as per the June 2023 payroll.", null, null], ["Uganda Microfinance Regulatory Authority (UMRA)", "Private sector development", "Unqualified", "I noted the following; \uf0b7 That UMRA had an approved NTR estimates of UGX 0.89Bn for the FY 2022/2023, out of which UGX.1.12Bn had been collected representing a 125.8% performance. \uf0b7 UMRA had an approved budget of UGX 15.140Bn from its one program out of which UGX. 11.883Bn was warranted representing a 78.49% performance. \uf0b7 A total of 35 (100%) employees of UMRA who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. \uf0b7 Out of 89 approved positions, a total of 35 positions were filled leaving a gap of 54 vacant positions. \uf0b7 UMRA had not implemented procurements UGX.1.285Bn as planned. \uf0b7 UMRA had not fully constituted the Board. Further noted that the Board had never conducted any evaluation of the individual Board members or the Board as a whole. \uf0b7 18 SACCOs were irregularly licensed without meeting the minimum criteria under the Tier 4 Microfinance Institutions and Money lenders Act. \uf0b7 UMRA had irregularly renewed licenses of SACCOs. \uf0b7 UMRA failed to collect monthly, quarterly and annual returns or enforce payments of penalties from 35 SACCOs. \uf0b7 UMRA failed to regulate the online money lending operators in Uganda. \uf0b7 UMRA failed to constitute the SACCO Savings Protection Fund"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 574, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target. \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high. \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019. \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%). \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively. \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": [["", "\uf0b7 The implementation of four (4) outputs that had been fully quantified with a total of twenty-one (21) activities worth UGX.2.53BN was assessed and noted that all the (4) outputs were not fully implemented. \uf0b7 Four (4) outputs with twenty-one (21) activities worth UGX.2.53BN were partially implemented. Out of the twenty-one (21) activities, the entity fully implemented nine (09) activities; five (05) activities were partially implemented, while seven (07) activities remained unimplemented. \uf0b7 Out of 198 employees on UMI June 2023 salary payroll, a total of 196, (99 %) were fully verified, 0 (0 %) partially verified, 0(0%) not verified, while 2 (1%) did not show up. \uf0b7 Out of 282 approved positions of the UMI establishment, a total of 197 positions were filled representing 67% of the establishment leaving a gap of 85 (33%) vacant positions. \uf0b7 The entity is not enrolled on the IPPS/HCM which undermines the rationalisation of the HCM investment, accountability, transparency and improved service delivery achieved through the automation of human resource processes. \uf0b7 Sixteen (16) employees on the UMI payroll were above the mandatory retirement age drawing a monthly gross pay of UGX 161,124,550 as per the June 2023 payroll.", null, null], ["Uganda Microfinance Regulatory Authority (UMRA)", "Private sector development", "Unqualified", "I noted the following; \uf0b7 That UMRA had an approved NTR estimates of UGX 0.89Bn for the FY 2022/2023, out of which UGX.1.12Bn had been collected representing a 125.8% performance. \uf0b7 UMRA had an approved budget of UGX 15.140Bn from its one program out of which UGX. 11.883Bn was warranted representing a 78.49% performance. \uf0b7 A total of 35 (100%) employees of UMRA who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. \uf0b7 Out of 89 approved positions, a total of 35 positions were filled leaving a gap of 54 vacant positions. \uf0b7 UMRA had not implemented procurements UGX.1.285Bn as planned. \uf0b7 UMRA had not fully constituted the Board. Further noted that the Board had never conducted any evaluation of the individual Board members or the Board as a whole. \uf0b7 18 SACCOs were irregularly licensed without meeting the minimum criteria under the Tier 4 Microfinance Institutions and Money lenders Act. \uf0b7 UMRA had irregularly renewed licenses of SACCOs. \uf0b7 UMRA failed to collect monthly, quarterly and annual returns or enforce payments of penalties from 35 SACCOs. \uf0b7 UMRA failed to regulate the online money lending operators in Uganda. \uf0b7 UMRA failed to constitute the SACCO Savings Protection Fund"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 574, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target. \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%. \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high. \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019. \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%). \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively. \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": "574 \nUganda Mission Development plan at the United implementation Nations, New \nYork Governance and security \nTourism development \nUnqualified", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}]], "page": 574, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that the entity budgeted to collect NTR of UGX.5,900,000,000 during the year however, UGX.6,567,738,836 was collected representing 110% performance.\n- The entity budgeted to receive UGX.18,114,004,079 out of which only UGX.18,102,169,781 was received leaving a balance of UGX.11,834,298 representing a 99.9% performance.\n- Out of the total receipts for the financial year of UGX.18,102,169,781, a sum of UGX.17,299,523,040 was spent by the entity resulting in an under expenditure of UGX.802,646,741 representing an absorption level of 95.6%.\n- I assessed the implementation of four (6) outputs/key deliverables that were fully quantified with 30 activities worth UGX.17,086Bn and noted that 23 activities representing 77% were fully implemented while three (3) activities representing 10% were partially implemented.\n- The mission had ten (10) home based staff on the June 2023 payroll out of whom nine (9) (90%) were verified while 1 (10%) with a total monthly Foreign Service Allowance (FSA) and Representation Allowance (RA) of UGX.20,676,269 (USD.5,638.27) was not verified.\n- Out of 17 local Contract staff who were on the mission\u2019s payroll for June 2023, a total of 16 (94%) employees who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.\n- One (1) home based staff on the payroll for June 2023 did not appear for the headcount.\n- It was however observed that while 4 positions were vacant, 4 positions were over filled without approval of Ministry of Public Service.\n- I noted cases where the Mission\u2019s current staff structure does not provide the required human resources to effectively execute the mandate of the Mission.\n- The Mission failed to transfer end of year balances amounting to UGX.2,310,760,975 to the Consolidated Fund.\n- The Mission had UGX.871,539,428 billed rental revenue that remained uncollected by the end of the financial year.\n- The Mission had deposits amounting to UGX.1.319,012,644 relating to security deposits received from tenants of both Uganda House and Townhouse for which tenancy leases were agreed and signed accordingly. It was observed that one of the tenancy contract had expired in November, 2022 and yet the Mission does not anticipate to renew this particular contract. Two (2) of the tenancy contracts were yet to expire in the coming year.\n- The mission is pursuing a case against the former tenants of Townhouse located at 111 East, 70th Street, New York for arrears totaling to USD.840,025 for non-", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 575, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "575 \npayment of the rental dues and had so far spent USD.125,512.49 in court proceedings with minimal success.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}]], "page": 575, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Mission is in urgent need of funds for capital development to a tune of UGX.2,217,500,000 to cater for conditioning installation, procurement of furniture for newly posted staff and Uganda House and undertaking repairs and refurbishment of the Embassy building.\n- The Accounting Officer did not convene quarterly Finance Committee meetings during the financial year under review contrary to the requirements of the Treasury Instructions.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 576, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "576", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 576, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Multi- Sectoral Food Security and Nutrition Project (UMFSNP)", "Agro-Industrialization", "Unqualified", "\uf0b7 Interviews with management indicated that a pre-feasibility study and a detailed feasibility study were undertaken prior to execution of the project. However, no evidence to this effect was availed to for verification. \uf0b7 Out of an expected total disbursement of UGX.128.168Bn, UGX.124.236Bn was disbursed as of 30th June 2023, leaving a balance of UGX.3.932Bn undisbursed. \uf0b7 I sampled nine (9) activities worth UGX.53.876Bn and noted that targets for five (5) activities worth UGX.52.938Bn had been partially achieved while targets for the remaining four (4) activities worth UGX 0.938Bn were yet to be achieved. \uf0b7 I observed that the approvals for this supplementary funding by Parliament were delayed by eight (8) months which was eventually not honoured. The Accounting Officer requested for the supplementary on 4th October 2022 and the approval was communicated on 25th May 2023 by MOFPED. \uf0b7 Out of the total available funds of UGX.13.047Bn only UGX.10.654Bn was spent resulting in unspent balance of UGX.2.393Bn representing an absorption level of 82%. \uf0b7 I noted that the project closure date is 29th December 2023 and there was evidence that management had put in place sustainability measures to ensure that the gains made during the project lifetime are not lost once the project closes. \uf0b7 On 9th September 2021, the World Bank through the Global Agriculture and Food Security Program (GAFSP) agreed to extend additional financing to UMFSNP to a tune of USD 7M to support short and medium-term responses to impacts resulting from the COVID-19 pandemic. However, with less than six (6) months to the closure of the Project, USD3.5M (50%) had not been utilised by the Project. \uf0b7 UMFSNP initiated four (4) procurements with twenty (20) lots worth UGX.11.2Bn to provide WASH facilities, value addition equipment, materials and seed for different interventions under the project. However, at the time of writing this report (December 2023), 17 contracts had been signed on 8th December 2023."], ["Uganda National Airlines Company Limited (UNACL)", "Integrated Transport and Infrastructure Services", "Unqualified", "\uf0b7 Although the Company budgeted to collect revenue UGX.491.8Bn from operations, during the year, only UGX.230.4Bn was realised representing a 46.8% performance. \uf0b7 All the budgeted GOU funding of UGX.85,630,000,000 was warranted resulting into 100% performance. \uf0b7 I assessed the implementation of eighteen (18) outputs with a total of seventy (70) activities worth UGX.222.9Bn and noted that; two (2) outputs with seven (7) activities with expenditure of UGX 62.2Bn were fully implemented, thirteen (13) outputs with fifty-six (56) activities worth UGX. 156.9Bn were partially implemented and three (3) outputs with seven (7) activities worth 3.8Bn were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 577, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda Multi- Sectoral Food Security and Nutrition Project (UMFSNP)", "Agro-Industrialization", "Unqualified", "\uf0b7 Interviews with management indicated that a pre-feasibility study and a detailed feasibility study were undertaken prior to execution of the project. However, no evidence to this effect was availed to for verification. \uf0b7 Out of an expected total disbursement of UGX.128.168Bn, UGX.124.236Bn was disbursed as of 30th June 2023, leaving a balance of UGX.3.932Bn undisbursed. \uf0b7 I sampled nine (9) activities worth UGX.53.876Bn and noted that targets for five (5) activities worth UGX.52.938Bn had been partially achieved while targets for the remaining four (4) activities worth UGX 0.938Bn were yet to be achieved. \uf0b7 I observed that the approvals for this supplementary funding by Parliament were delayed by eight (8) months which was eventually not honoured. The Accounting Officer requested for the supplementary on 4th October 2022 and the approval was communicated on 25th May 2023 by MOFPED. \uf0b7 Out of the total available funds of UGX.13.047Bn only UGX.10.654Bn was spent resulting in unspent balance of UGX.2.393Bn representing an absorption level of 82%. \uf0b7 I noted that the project closure date is 29th December 2023 and there was evidence that management had put in place sustainability measures to ensure that the gains made during the project lifetime are not lost once the project closes. \uf0b7 On 9th September 2021, the World Bank through the Global Agriculture and Food Security Program (GAFSP) agreed to extend additional financing to UMFSNP to a tune of USD 7M to support short and medium-term responses to impacts resulting from the COVID-19 pandemic. However, with less than six (6) months to the closure of the Project, USD3.5M (50%) had not been utilised by the Project. \uf0b7 UMFSNP initiated four (4) procurements with twenty (20) lots worth UGX.11.2Bn to provide WASH facilities, value addition equipment, materials and seed for different interventions under the project. However, at the time of writing this report (December 2023), 17 contracts had been signed on 8th December 2023."], ["Uganda National Airlines Company Limited (UNACL)", "Integrated Transport and Infrastructure Services", "Unqualified", "\uf0b7 Although the Company budgeted to collect revenue UGX.491.8Bn from operations, during the year, only UGX.230.4Bn was realised representing a 46.8% performance. \uf0b7 All the budgeted GOU funding of UGX.85,630,000,000 was warranted resulting into 100% performance. \uf0b7 I assessed the implementation of eighteen (18) outputs with a total of seventy (70) activities worth UGX.222.9Bn and noted that; two (2) outputs with seven (7) activities with expenditure of UGX 62.2Bn were fully implemented, thirteen (13) outputs with fifty-six (56) activities worth UGX. 156.9Bn were partially implemented and three (3) outputs with seven (7) activities worth 3.8Bn were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 577, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "577 \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}]], "page": 577, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Airline was unable to start the new routes of Mombai, Lagos, Jeddah Guangzhou, and London at the planned times due to regulatory constraints. This affected the achievement of targets for the passenger numbers, passenger revenue, total number of routes, average Load factor, average route fare per passenger and total hours of operation per aircraft type among others.\n- Out of 501 employees on Uganda Airlines March 2023 salary payroll, a total of 429 (85.6%) were fully verified, 1 (0.2%) was not verified, while 71 (14.2%) did not show up.\n- I established that out of 857 approved positions, a total of 500 positions were filled leaving a gap of 357 vacant positions as per the establishment. I further observed that the position of Cabin Crew Purser was overstaffed by one (1) staff. The understaffing is because the staff numbers are based on the planned routes some of which have not yet been launched.\n- I reviewed a sample of 283 files out of 501 staff files and noted that fifty-seven (57) staff had their job positions not provided for in the Company\u2019s approved Job Description Manual.\n- Out of a sample of 283 staff whose files were reviewed, 17 were appointed to various positions without meeting the minimum required job specification.\n- The Company recomputed (estimated) wage budget for FY 2023/24 is UGX.75,214,222,848 to cater for 623 employees. A comparison of the Company- approved wage estimates of UGX.80,974,470,121 with the recomputed payroll costs of UGX.75,214,222,848 revealed that the Accounting Officer Overestimated the wage cost by UGX.5,760,247,273 for Financial year 2023/2024.\n- I established that there was a long outstanding receivable amount of UGX.205,985,764.60 from Sharaf Travels LLC since 1st September, 2021 appointed as the exclusive General sales agent (GSA) in defined territory of UAE.\n- UNACL paid a total of USD 262,345.64 to a fraudulently created bank account purportedly to be in the names of- the Civil Aviation Authority of DRC. This resulted into a financial loss to the Company.\n- Included in the payables of UGX 116,520,130,000 as at 30th June 2023, is an amount due to UCAA of UGX. 20,478,788,049 that has been outstanding since 2019.\n- The results from the computation of the company\u2019s operating margin ratio revealed that Company is not performing well in terms of profitability and ability to sustain provision of services.\n- There were un-favourable Contract terms between UNACL and Roll-Royce PLC where UNACL is supposed to make a monthly advance payment for actual and un-", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 578, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "578", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 578, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", null, null], ["Uganda National Bureau of Standards (UNBS)", "Agro-industrialization Manufacturing Private sector development", "Unqualified", "\uf0b7 The Bureau had budgeted to collect UGX.44.1Bn during the year but collected UGX.64.9Bn representing a 147% performance. \uf0b7 The entity had an approved budget of UGX.46.6Bn from the various programmes out of which UGX.45.2Bn was warranted resulting in a shortfall of UGX.1.43Bn (3.1%). \uf0b7 Out of 482 employees on the UNBS February 2023 salary payroll, a total of 478, (99%) were fully verified, while 4 (1%) did not show up. Those who did not show up had genuine reasons and were left on the payroll. \uf0b7 UNBS has an organogram/staff establishment that was last approved by the National Standards Council in 2014, yet the Bureau\u2019s mandate and operations have expanded over time; as a result, it does not reflect the entity\u2019s needs. \uf0b7 The Bureau had a total of six (6) Bank accounts and out of these, 5 were operational while one was closed, however, I was not provided with authorization to open them. \uf0b7 Funds amounting to UGX.13.136Bn on various commercial banks were spent at source and therefore not transferred to the UCF as required by the Public Finance Management Act 2015. \uf0b7 The Bureau incurred a loss of UGX.9.282Bn due to backdating the inspection dates on the electronic portal system used for imported goods clearance by the Bureau. \uf0b7 I observed several irregularities in the Procurement for Provision of PVOC \u2013 Service Providers for Used Motor Vehicles that have led the country to continue importing vehicles without a proper contract for inspection. \uf0b7 Planned procurements worth UGX.763Mn were not yet implemented by 30th June 2023."], ["Uganda National Council for Science and Technology (UNSCT)", "Innovation, Technology Transfer and Development", "Unqualified", "\uf0b7 UNCST had a revenue budget of UGX.28.84Bn during the year under review. By the end of the year only UGX.25.2Bn had been realized, representing a performance of 89% of the target. \uf0b7 Out of the total receipts of UGX.9.4Bn from GoU and Development Partners, UGX.9.2Bn had been spent representing utilization of 97%. \uf0b7 I noted material mismatches between the activities, targets, and costs in the approved work plan and what is reported in the performance report prepared by the Accounting Officer. \uf0b7 For the NSTEI-SEP project, out of the expected total cumulative disbursements of UGX.322Bn from donors and UGX.114.0Bn from GoU, UGX.211.4Bn and UGX.58.3Bn had been disbursed representing a performance of 65.6% and 51%"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 579, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", null, null], ["Uganda National Bureau of Standards (UNBS)", "Agro-industrialization Manufacturing Private sector development", "Unqualified", "\uf0b7 The Bureau had budgeted to collect UGX.44.1Bn during the year but collected UGX.64.9Bn representing a 147% performance. \uf0b7 The entity had an approved budget of UGX.46.6Bn from the various programmes out of which UGX.45.2Bn was warranted resulting in a shortfall of UGX.1.43Bn (3.1%). \uf0b7 Out of 482 employees on the UNBS February 2023 salary payroll, a total of 478, (99%) were fully verified, while 4 (1%) did not show up. Those who did not show up had genuine reasons and were left on the payroll. \uf0b7 UNBS has an organogram/staff establishment that was last approved by the National Standards Council in 2014, yet the Bureau\u2019s mandate and operations have expanded over time; as a result, it does not reflect the entity\u2019s needs. \uf0b7 The Bureau had a total of six (6) Bank accounts and out of these, 5 were operational while one was closed, however, I was not provided with authorization to open them. \uf0b7 Funds amounting to UGX.13.136Bn on various commercial banks were spent at source and therefore not transferred to the UCF as required by the Public Finance Management Act 2015. \uf0b7 The Bureau incurred a loss of UGX.9.282Bn due to backdating the inspection dates on the electronic portal system used for imported goods clearance by the Bureau. \uf0b7 I observed several irregularities in the Procurement for Provision of PVOC \u2013 Service Providers for Used Motor Vehicles that have led the country to continue importing vehicles without a proper contract for inspection. \uf0b7 Planned procurements worth UGX.763Mn were not yet implemented by 30th June 2023."], ["Uganda National Council for Science and Technology (UNSCT)", "Innovation, Technology Transfer and Development", "Unqualified", "\uf0b7 UNCST had a revenue budget of UGX.28.84Bn during the year under review. By the end of the year only UGX.25.2Bn had been realized, representing a performance of 89% of the target. \uf0b7 Out of the total receipts of UGX.9.4Bn from GoU and Development Partners, UGX.9.2Bn had been spent representing utilization of 97%. \uf0b7 I noted material mismatches between the activities, targets, and costs in the approved work plan and what is reported in the performance report prepared by the Accounting Officer. \uf0b7 For the NSTEI-SEP project, out of the expected total cumulative disbursements of UGX.322Bn from donors and UGX.114.0Bn from GoU, UGX.211.4Bn and UGX.58.3Bn had been disbursed representing a performance of 65.6% and 51%"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 579, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "579", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 579, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "respectively. Out of 12 planned targets, two (02) were fully achieved, six (06) partially achieved, and four (04) not yet achieved. \uf0b7 Out of the approved budget for FYR 2022/2023, for NSTEI-SEP project of UGX.19.4Bn, UGX.16.2Bn had been realized representing a performance of 84%. Out of the total UGX.11.9Bn project funds available for implementation of activities during the financial year 2022/2023, UGX.9.9Bn had been spent by close of financial year representing an absorption of 83%. \uf0b7 There were delays in completion of civil works for the construction of the National science & Technology Entrepreneurship Innovation Centre by six (6) months \uf0b7 UNCST has 15 acres of project land in Namanve that had not been utilized by close of the financial year. \uf0b7 I reviewed UNCST payroll and noted that all the fifty-eight (58) staff on the February 2023 payroll were fully verified. \uf0b7 12 employees on the February payroll had inconsistencies in their names, and dates of birth. \uf0b7 I reviewed the payroll budgets and actual expenditure for the period 2019/20 to 22/23 and noted that out of the UGX.16.5Bn budgeted and approved wage for the four financial years, only UGX.15.3Bn had been spent representing a performance of 93% \uf0b7 UNCST did not have minutes of appointment of its employees. \uf0b7 Out of 92 approved positions in the staff structure, a total of 58 Positions were filled representing 63% \uf0b7 UNCST had outstanding receivables of UGX.2.8Bn an increase from UGX.0.3Bn as at 30th June 2022. \uf0b7 I noted that there were challenges in regulation of research and innovation such as, failure to conduct STI survey since 2014, lack of a national STI knowledge management system, lack of a policy guiding management of Access and Benefits Sharing, inadequate specialized research scientific committees, and inadequate monitoring of research studies.", null, null], ["Uganda National Cultural Centre (UNCC)", "Human Capital Development", "Qualified", "\uf0b7 Out of the approved budget of UGX 2,838,844,000, a sum of UGX 2,491,117,3170 was realized, representing 86% performance of the total budget for wage. \uf0b7 Out of the approved budget of UGX 1,268,844,000 for internally generated revenue, a sum of UGX 921,117,317 was realized, representing 73% performance, resulting into a shortfall of UGX 347,726,683, representing 27% of the total budget. \uf0b7 During the last four financial years, UNCC had a wage budget of UGX. 9,202,000,000, out of which UGX. 7,044,100,000 was released, representing 77%, and UGX. 6,786,471,954 was utilised representing 96% of the release."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 580, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", "None", "None"], "type": "table"}}, {"content": [["", "respectively. Out of 12 planned targets, two (02) were fully achieved, six (06) partially achieved, and four (04) not yet achieved. \uf0b7 Out of the approved budget for FYR 2022/2023, for NSTEI-SEP project of UGX.19.4Bn, UGX.16.2Bn had been realized representing a performance of 84%. Out of the total UGX.11.9Bn project funds available for implementation of activities during the financial year 2022/2023, UGX.9.9Bn had been spent by close of financial year representing an absorption of 83%. \uf0b7 There were delays in completion of civil works for the construction of the National science & Technology Entrepreneurship Innovation Centre by six (6) months \uf0b7 UNCST has 15 acres of project land in Namanve that had not been utilized by close of the financial year. \uf0b7 I reviewed UNCST payroll and noted that all the fifty-eight (58) staff on the February 2023 payroll were fully verified. \uf0b7 12 employees on the February payroll had inconsistencies in their names, and dates of birth. \uf0b7 I reviewed the payroll budgets and actual expenditure for the period 2019/20 to 22/23 and noted that out of the UGX.16.5Bn budgeted and approved wage for the four financial years, only UGX.15.3Bn had been spent representing a performance of 93% \uf0b7 UNCST did not have minutes of appointment of its employees. \uf0b7 Out of 92 approved positions in the staff structure, a total of 58 Positions were filled representing 63% \uf0b7 UNCST had outstanding receivables of UGX.2.8Bn an increase from UGX.0.3Bn as at 30th June 2022. \uf0b7 I noted that there were challenges in regulation of research and innovation such as, failure to conduct STI survey since 2014, lack of a national STI knowledge management system, lack of a policy guiding management of Access and Benefits Sharing, inadequate specialized research scientific committees, and inadequate monitoring of research studies.", null, null], ["Uganda National Cultural Centre (UNCC)", "Human Capital Development", "Qualified", "\uf0b7 Out of the approved budget of UGX 2,838,844,000, a sum of UGX 2,491,117,3170 was realized, representing 86% performance of the total budget for wage. \uf0b7 Out of the approved budget of UGX 1,268,844,000 for internally generated revenue, a sum of UGX 921,117,317 was realized, representing 73% performance, resulting into a shortfall of UGX 347,726,683, representing 27% of the total budget. \uf0b7 During the last four financial years, UNCC had a wage budget of UGX. 9,202,000,000, out of which UGX. 7,044,100,000 was released, representing 77%, and UGX. 6,786,471,954 was utilised representing 96% of the release."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 580, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", "None", "None"], "type": "table"}}, {"content": "580", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 580, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the 47 employees on UNCC February 2023 salary payroll, a total of 40 (85%) were fully verified, 0 (0 %) were partially verified, 0(0%) were not verified, while 7 (15%) did not show up for verification. \uf0b7 The entity has receivables of UGX. 2,739,847,748, some of which have been outstanding for more than 10 years. \uf0b7 Payables to M/s Ambitious Construction Co. Ltd of UGX 652,414,611 have taken over 5 years without being settled. \uf0b7 The term of the office for the trustees expired and has not been renewed for more than one year.", null, null], ["Uganda National Examination Board (UNEB)", "Human capital development", "Unqualified", "\uf0b7 The entity budgeted to collect Non Tax Revenue (NTR) of UGX.52.11Bn during the year. However, by the end of the year UGX.55.53Bn had been collected, representing a 106% performance. \uf0b7 Out of the total funding of UGX.126.73Bn availed to the entity during the year, UGX 126.73Bn was utilized representing 100% utilization. \uf0b7 The budgets for three (3) out of four (4) outputs assessed were not supported by individual activity costing and budgets. \uf0b7 Out of the four (4) outputs, three (3) outputs with twenty-two (22) activities and expenditure worth UGX 62.45Bn were fully implemented. One (1) output with three (3) activities worth UGX 2.74Bn was partially implemented. \uf0b7 Out of 257 employees on UNEB February 2023 salary payroll, a total of 256 (99.6%) were fully verified while 1 (0.4%) did not show up. Two (2) individuals whose names were not on the payroll appeared for the validation exercise with all requisite documents. \uf0b7 Thirty-eight (38) employees on the payroll had inconsistencies in their names, 160 employees had inconsistencies in their dates of birth and 77 employees had inconsistencies in their gender. \uf0b7 Out of 314 approved positions, 259 were filled, leaving a gap of 55 positions. \uf0b7 UNEB lacked an Operations and Maintenance policy. \uf0b7 UNEB also had not formulated the policy on monitoring and evaluation of Board activities."], ["Uganda National Medical Stores (NMS)", "Human capital development", "Unqualified", "\uf0b7 Out of the budget of UGX.513.090Bn, a total of UGX.505.412Bn was warranted resulting into 98.5% performance. \uf0b7 NMS budgeted to collect NTR of UGX.49.1Bn, however UGX.37.3Bn was collected representing a 75.9% performance. \uf0b7 Out of the total warrants of UGX.505.412Bn availed to the entity during the year, UGX.505.411 was utilised representing a performance of 99.99%."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 581, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", "None", "None"], "type": "table"}}, {"content": "581", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 581, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 378 employees on the NMS February 2023 Main payroll, a total of 369, (98%) were fully verified and the 9 (2%) who did not show up were accounted for as having left NMS service on 1st March 2023. \uf0b7 Out of 36 employees on the NMS temporary payroll of February 2023, a total of 35, (97%) were fully verified while one individual (3%) did not show up after having left NMS service 1st April 2023. \uf0b7 Seven (7) employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. \uf0b7 The entire UGX.63.655Bn budgeted and approved wage funds for the period 2019/20 to 2022/23 was spent. \uf0b7 Out of UGX.0.141Bn Local Service Tax (LST) deducted during the four-year payroll audit period, only UGX.0.127Bn was remitted to the beneficiary Local Councils resulting into the difference of UGX.0.013Bn not to have been remitted by the end of the year under review. \uf0b7 Out of 424 approved staffing positions, a total of 372 positions were filled leaving a gap of 52 vacant positions. \uf0b7 Out of 3,254 health facilities, a total of 3,183 health facilities did not receive their required/planned supplies worth UGX.26.403Bn. \uf0b7 Non-viable (Expired stocks) increased from UGX.13.418Bn at the close of last year to UGX.33.008Bn by the end of the year under review representing a 146% increase. This was despite the value of stocks dispatched decreasing from UGX.2,381Bn to UGX.1,461Bn representing a 39% decrease. \uf0b7 Out of the 12,595,920 doses of COVID-19 vaccine in the Government approved vaccine store at NMS, 5,619,120 doses had expired leaving a balance of 6,976,800 viable doses. In addition, of the 6,976,800 viable doses, 5,803,200 were expiring on 30/12/2023 if not utilized. The expired vaccines in the stores of NMS were valued at UGX.28.159Bn.", null, null], ["Uganda National Meteorological Authority (UNMA)", "Natural resources, environment, climate change, land and water", "Unqualified", "\uf0b7 The Authority collected NTR of UGX UGX.0.36Bn out of the estimated UGX 2.0Bn representing a performance of 18%. \uf0b7 The Authority had an approved budget of UGX.17.66Bn from the various programmes out of which UGX.14.62Bn was warranted resulting in a shortfall of UGX.3.04Bn representing 83% performance. \uf0b7 Out of the total warrants of UGX.14.62Bn availed to the entity during the year, UGX.14.51Bn was utilized resulting in un-utilized warrants of UGX.0.11Bn representing 99.2% utilization."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 582, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of 378 employees on the NMS February 2023 Main payroll, a total of 369, (98%) were fully verified and the 9 (2%) who did not show up were accounted for as having left NMS service on 1st March 2023. \uf0b7 Out of 36 employees on the NMS temporary payroll of February 2023, a total of 35, (97%) were fully verified while one individual (3%) did not show up after having left NMS service 1st April 2023. \uf0b7 Seven (7) employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. \uf0b7 The entire UGX.63.655Bn budgeted and approved wage funds for the period 2019/20 to 2022/23 was spent. \uf0b7 Out of UGX.0.141Bn Local Service Tax (LST) deducted during the four-year payroll audit period, only UGX.0.127Bn was remitted to the beneficiary Local Councils resulting into the difference of UGX.0.013Bn not to have been remitted by the end of the year under review. \uf0b7 Out of 424 approved staffing positions, a total of 372 positions were filled leaving a gap of 52 vacant positions. \uf0b7 Out of 3,254 health facilities, a total of 3,183 health facilities did not receive their required/planned supplies worth UGX.26.403Bn. \uf0b7 Non-viable (Expired stocks) increased from UGX.13.418Bn at the close of last year to UGX.33.008Bn by the end of the year under review representing a 146% increase. This was despite the value of stocks dispatched decreasing from UGX.2,381Bn to UGX.1,461Bn representing a 39% decrease. \uf0b7 Out of the 12,595,920 doses of COVID-19 vaccine in the Government approved vaccine store at NMS, 5,619,120 doses had expired leaving a balance of 6,976,800 viable doses. In addition, of the 6,976,800 viable doses, 5,803,200 were expiring on 30/12/2023 if not utilized. The expired vaccines in the stores of NMS were valued at UGX.28.159Bn.", null, null], ["Uganda National Meteorological Authority (UNMA)", "Natural resources, environment, climate change, land and water", "Unqualified", "\uf0b7 The Authority collected NTR of UGX UGX.0.36Bn out of the estimated UGX 2.0Bn representing a performance of 18%. \uf0b7 The Authority had an approved budget of UGX.17.66Bn from the various programmes out of which UGX.14.62Bn was warranted resulting in a shortfall of UGX.3.04Bn representing 83% performance. \uf0b7 Out of the total warrants of UGX.14.62Bn availed to the entity during the year, UGX.14.51Bn was utilized resulting in un-utilized warrants of UGX.0.11Bn representing 99.2% utilization."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 582, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", "None", "None"], "type": "table"}}, {"content": "582", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 582, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I assessed the implementation of nine (9) outputs that had been fully quantified with a total of eighty-one (81) activities worth UGX.14.51Bn and noted that; none of the Outputs was fully implemented, Seven (7) outputs with seventy (70) activities worth UGX. 14.51Bn were partially implemented while Two (2) outputs with eleven (11) activities were not implemented at all. \uf0b7 I reviewed the Authority\u2019s payroll and noted that out of 197 employees on UNMA February 2023 salary payroll, a total of 192 (97.5%) were fully verified, 0 (0%) partially verified, 0(0%) not verified, while 05(2.5%). \uf0b7 Further review of the payroll revealed other anomalies including Individuals on the Payroll above the statutory retirement age, Individuals with Discrepancies in their name, Individuals without employee numbers, Individuals with minutes from board which could not be confirmed, Variances between the approved establishment and the filled positions, Illegal recruitment of contract staff, Unutilized funds on the salary code, and Payment of salaries off IPPS.", null, null], ["**Uganda National Oil Company (UNOC)**", "Sustainable Development of Petroleum Resources Programme", "Unqualified", "\uf0b7 The company budgeted to collect UGX 6.989Bn during the financial year 2022/2023. UGX.37.674Bn was realized which was UGX. 30.686Bn above the estimates due to earnings fixed deposit investments in Money Markets. \uf0b7 Out of the GOU budget of UGX.730.21Bn, UGX.720.350Bn was received representing a performance of 99% \uf0b7 Out of the 35 initiatives assessed, 22 initiatives were fully implemented, 9 initiatives were partially implemented while 4 were not implemented. \uf0b7 Out of the 136 employees on the company\u2019s April 2023 salary payroll, a total of 135 (99%) were fully verified and one employee was not verified following resignation and has been removed from the company\u2019s payroll. 6 new employees who were not on the payroll were fully verified and have been added on the payroll. \uf0b7 Out of 340 approved positions, 130 positions (38%) were filled leaving 210 vacant positions. 26 filled positions had job titles inconsistent with the titles in the approved structure. \uf0b7 In the consolidated statement of changes in equity, the group\u2019s total equity, supported includes UGX.15,000,000, being equity held by the parent company (UNOC) in its subsidiaries, which contravenes the consolidation procedures stipulated by IFRS 10. \uf0b7 UNOC has planned a CAPEX of USD 9,323,650 and an estimated UNOC carry of USD 605,861 for the upstream projects (KFDA and Tilenga). Despite the existence of a crude oil trading roadmap for commercialisation, timely capitalisation remains crucial to avoid potential financial challenges to the Company."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 583, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I assessed the implementation of nine (9) outputs that had been fully quantified with a total of eighty-one (81) activities worth UGX.14.51Bn and noted that; none of the Outputs was fully implemented, Seven (7) outputs with seventy (70) activities worth UGX. 14.51Bn were partially implemented while Two (2) outputs with eleven (11) activities were not implemented at all. \uf0b7 I reviewed the Authority\u2019s payroll and noted that out of 197 employees on UNMA February 2023 salary payroll, a total of 192 (97.5%) were fully verified, 0 (0%) partially verified, 0(0%) not verified, while 05(2.5%). \uf0b7 Further review of the payroll revealed other anomalies including Individuals on the Payroll above the statutory retirement age, Individuals with Discrepancies in their name, Individuals without employee numbers, Individuals with minutes from board which could not be confirmed, Variances between the approved establishment and the filled positions, Illegal recruitment of contract staff, Unutilized funds on the salary code, and Payment of salaries off IPPS.", null, null], ["**Uganda National Oil Company (UNOC)**", "Sustainable Development of Petroleum Resources Programme", "Unqualified", "\uf0b7 The company budgeted to collect UGX 6.989Bn during the financial year 2022/2023. UGX.37.674Bn was realized which was UGX. 30.686Bn above the estimates due to earnings fixed deposit investments in Money Markets. \uf0b7 Out of the GOU budget of UGX.730.21Bn, UGX.720.350Bn was received representing a performance of 99% \uf0b7 Out of the 35 initiatives assessed, 22 initiatives were fully implemented, 9 initiatives were partially implemented while 4 were not implemented. \uf0b7 Out of the 136 employees on the company\u2019s April 2023 salary payroll, a total of 135 (99%) were fully verified and one employee was not verified following resignation and has been removed from the company\u2019s payroll. 6 new employees who were not on the payroll were fully verified and have been added on the payroll. \uf0b7 Out of 340 approved positions, 130 positions (38%) were filled leaving 210 vacant positions. 26 filled positions had job titles inconsistent with the titles in the approved structure. \uf0b7 In the consolidated statement of changes in equity, the group\u2019s total equity, supported includes UGX.15,000,000, being equity held by the parent company (UNOC) in its subsidiaries, which contravenes the consolidation procedures stipulated by IFRS 10. \uf0b7 UNOC has planned a CAPEX of USD 9,323,650 and an estimated UNOC carry of USD 605,861 for the upstream projects (KFDA and Tilenga). Despite the existence of a crude oil trading roadmap for commercialisation, timely capitalisation remains crucial to avoid potential financial challenges to the Company."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 583, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", "None", "None"], "type": "table"}}, {"content": "583 \nUganda \nIntegrated transport National Roads infrastructure and Authority services \n(UNRA) \nUnqualified \uf0b7 Due to the Cabinet decision to merge UNRA with MoWT, there is material uncertainty that may cast significant doubt that the Authority shall remain a Going Concern in the foreseeable future.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}]], "page": 583, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of budgeted NTR of UGX.2.0496Bn, UGX.2.736Bn was collected representing a 133% performance.\n- Out of the approved budget of UGX.3,001.054Bn UGX.2,654.176Bn was warranted resulting in a shortfall of UGX.346.878Bn representing a 88.4% performance.\n- Out of the total warrants of UGX.2,654.176Bn availed, UGX.2,650.115Bn was utilized resulting in un-utilized warrants of UGX4.061Bn representing 99% utilization.\n- Budgets for all seven (7) outputs assessed were not supported by individual activity costing and budgets.\n- I assessed the implementation of Seven (7) outputs that had been fully quantified with a total of one hundred and twenty-nine (129) activities worth UGX.1,802.581Bn and noted that; all the Seven (7) outputs with one hundred and twenty-nine (129) activities worth UGX.1,802.581Bn were partially implemented.\n- The Construction of Kitara - Gerenge Road and Civil Works for Upgrading of Kawuku\n- Bwerenga road (6.6km) & Namugonde \u2013 Bugiri (fuel tank reservoir 1.6km) were behind the scheduled completion dates as required by the approved work program.\n- Out of 1442 employees on Uganda National Roads Authority (June 2023 salary payroll), a total of 1283, (88.97%) were fully verified, 155 (10.74 %) partially verified, 0 (0%) not verified, while 4 (0.27%) did not show up.\n- Out of 193 employees on UNRA February 2023 short-term employees payroll, a total of 134 (69.4%) were fully verified, 52 (26.94 %) partially verified, while 7 (3.62%) did not show up. A total of 4 individuals whose names were not on the Authority\u2019s payroll for short-term/temporary staff were captured as new records.\n- A total of 69 employees on the Main payroll and one (1) employee on the Short term /temporary payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards.\n- There was an under \u2013remittance of UGX 51,700,000 of Local Service Tax. The Accounting Officer explained that payments to some districts have not been effected due to their accounts being closed and attempts to obtain the account details have been futile.\n- Out of 1480 approved positions, a total of 1443 positions were filled leaving a gap of 37 vacant positions. The Accounting Officer attributed the understaffing to the uncertainty caused by the Rationalization of Agencies and Public Expenditure (RAPEX) hence the high resignation rates and bans on recruitment.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 584, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "584 \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}]], "page": 584, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Authority was not enrolled on IPPS/HCM. The Accounting Officer explained that the Authority has an ERP system which has been used for the payroll processing.\n- UNRA does not submit wage estimates and recruitment plans to the MoPS.\n- A review of the staff recruitment plans in the approved Ministerial Policy Statements and staff data in the payrolls and staff lists revealed that for the period of June 2019 to June 2023, UNRA recruited 413 staff instead of 50 approved positions in the Ministerial Policy Statements giving rise to an excess of 363 staff.\n- The Authority has UGX. 621,496,151,367 as payables as at 30th June 2023. This is an indication of poor budgeting which has cost the Authority UGX.11,929,322,198 in-respect of interest charges for the Interim Payment Certificates (IPCs) which were not paid in the agreed timelines.\n- The Authority had letters of credit totalling to UGX.16,268,927,183 which have remained outstanding for more than 2 years.\n- The land acquisition status report as at 30th June 2023 for road projects implemented by UNRA revealed that UNRA cumulatively acquired a total of 28,960.87 acres from 172,608 PAPs for a total of UGX.3,263,758,811,455. However, only 139,933 PAPs were paid a total of UGX. 2,490,013,676,167 for 22,383.03 acres resulting into unpaid for 6,577.84 acres for 32,675 PAPS worth UGX.773,745,135,288.\n- At the time of audit in November 2023, out of the 8,101 land titles obtained from PAPs on different projects, only 1,428 had been returned to the owners after the required subdivisions and mutations while the remaining 6,673 titles (representing 82.4%) yet to be returned.\n- On physical inspection in December 2023 of the Right of Way (ROW) for the Kampala-Jinja Expressway Project, I noted that there were new structures being constructed in some cleared sections of the ROW.\n- There was delayed commencement of three road projects with a total contract value of UGX.3,998,211.\n- 18 road projects with a total contract value of UGX.100,684,044,689 had a delayed completion during the year and were still under implementation by the close of the year.\n- There was abandoned Road Works for the Contract for Maintenance of Lokapel \u2013 Nabilatuk (20.5km) and Nabilatuk \u2013 Angatun (25.5Km) with M/s Cuberoot Ltd - UGX.5,782,152,810.\n- I reviewed the Management of the contract for There was failure to; procure, install, and maintain the Lighting and independent traffic monitoring system, as", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 585, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "585", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 585, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "well as provide Road safety facilities at the Road Toll Facilities along the Kampala- Entebbe Expressway.", null, null], ["Uganda Police Force (UPF)", "Governance and security", "Unqualified", "\uf0b7 Out of the approved budget of UGX.980.416Bn from the various programmes, UGX.963.316Bn was warranted, resulting in a shortfall of UGX.17.1Bn representing 98% performance. \uf0b7 Out of the total warrants of UGX.963.316Bn availed to the entity during the year, UGX.963.316Bn was utilised, representing 100% utilization. \uf0b7 The Uganda Police Force (UPF) budgeted to collect NTR of UGX.40.66Bn. However, by the end of the year, UGX.43.609Bn had been collected, representing a 107% performance. \uf0b7 UPF has a contingent liability related to compensation for land occupancy of UGX.13.100Bn to Uganda Cooperative Transport Union. IGG contested the value and instituted a private valuer who came up with UGX.9.23Bn \uf0b7 The budgets for 16 outputs were not supported by individual activity costings and budgets. \uf0b7 I assessed 16 outputs with 187 activities worth UGX.245.76Bn and noted that all the 16 outputs were partially implemented. Out of the 187 activities, the entity fully implemented 50 activities; 114 activities were partially implemented, while 23 activities remained unimplemented. \uf0b7 Out of 49,205 employees on Uganda Police\u2019s February 2023 salary payroll, a total of 33,908 (69%) were fully verified, 13,356 (27%) were partially verified, 79 individuals were not verified, while 2,042 staff (4%) did not show up for verification. \uf0b7 A total of 17,636 employees on the main payroll had inconsistencies in their names (1,736), NINs (292), dates of birth (15,162) and gender (446) captured in the payrolls and data captured by NIRA on the National Identity cards. \uf0b7 UPF under remitted UGX.0.458Bn in PAYE statutory deductions \uf0b7 UPF delayed to delete staff who had reached 60 years according to NIRA (308) and IPPS (357) respectively. \uf0b7 I noted that 1,656 staff had retired, deserted, or deceased but were not immediately deleted from the payroll as at 30th June 2023 \uf0b7 A total of 362 suspects had been detained for more than 48 hours in the 60 stations inspected. \uf0b7 The domestic arrears increased from UGX.77.3Bn of the previous year to UGX.98.818Bn as at end of June 2023. \uf0b7 Out of the 60 Policing Districts selected for physical inspections, 09 Policing districts had no operational vehicle to transport officers to scenes of crime, patrolling and taking suspects to courts of law."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 586, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "586 \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}]], "page": 586, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of a total of 6,446 planned uniports, only 4,850 uniports were installed and occupied by Police officers. The balance of 1,596 uniports were not yet installed.\n- I reviewed the status report on the police fleet for the financial year ended 2022/2023 and noted that 153 vehicles and 815 motorcycles were grounded.\n- All police stations and posts had a collection of impounded motor-vehicles and motorcycles. However, UPF has no policy on management of impounded vehicles and no detailed inventory of the impounded assets.\n- I assessed the conditions of police infrastructure and noted the following observations; Dilapidated structures, Asbestos roofs, Self-help housing, Private institutions on police land and encroachment on police land.\n- I observed that police dogs are deployed in 88 policing districts/stations out of 184 policing districts, representing a coverage of only 48%.\n- I observed that Uganda Police Force has a total of 305 dog handlers compared to the requirement of 418 dog handlers to cater for all the 209 dogs, each with two (2) handlers.\n- None of the dog handlers has had any refresher training course.\n- The Canine unit has 30 vehicles, eight (8) of which are grounded due to mechanical issues.\n- Out of a total of 88 Policing Districts and Police stations that have canine services across the country, 16 (18%) of these police stations have Kennels that are in a sorry state, exposing dogs to poor living conditions.\n- Assessment of management of the Closed-Circuit Television (CCTVs) revealed that to date, a sum of UGX.453Bn (120 million USD) has been spent on the exercise covering 11 cities, 20 Municipalities and 43 other towns in Uganda.\n- I observed that there is limited storage capacity for critical data that is only retained for 90 days to a maximum capacity of 16 petabytes for primary storage.\n- I observed that the system lacks Artificial Intelligence (AI) to automate the processes, Perform Repetitive Jobs, produce Unbiased Decisions and save time.\n- I noted that out of the 60 boats, 13 boats (22%) are grounded, and the status of one of the boats was not known at the time of audit, leaving only forty-six (46) boats to patrol, monitor and handle the security of all the water bodies in the country.\n- The Marine department planned and budgeted for fuel amounting to UGX.1.123Bn (204,154 L) to run its activities. However, only UGX.0.360Bn (65,455 L) was received, thus creating a shortfall of UGX.0.763Bn (138,847 L) for the financial year under review.\n- I observed an increased accumulation of case backlog under Police Standards Unit (PSU).", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 587, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "587", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 587, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Police Professional Standards Unit experiences delays in concluding cases brought up against its staff. \uf0b7 I observed that the staffing structure for PSU to cover the 29 policing regions is 186 officers, yet the unit currently has 102 staff, creating a staffing gap of 84 staff. \uf0b7 A total of 239,126 cases concluded by UPF represented 31% of the 777,821 total cases reported for investigation for the period assessed. \uf0b7 I observed an excessive water consumption pattern in the barracks where; on average, an officer consumes water costs of UGX.3.04Mn per year and an average of UGX.8,325 per day. \uf0b7 A trend analysis of water consumption at the different barracks for the last two years showed a significant increase in water consumption patterns, with consumption bills in some meters increasing by 850%.", null, null], ["Uganda Petroleum Fund", "Sustainable Development of Petroleum Resources", "Unqualified", "\uf0b7 Despite the establishment of the Petroleum Revenue Investment framework/Policy, UGX 206,656,119,049 in funds were neither appropriated nor transferred to the Consolidated Fund (CF) and the Petroleum Revenue Investment Reserve (PRIR)."], ["Uganda Petroleum Institute- Kigumba (UPIK)", "Human Capital Development", "Unqualified", "\uf0b7 Out of the estimated NTR of UGX 1.051Bn for the year 2022/2023, only UGX 0.895Bn had been collected representing a 91.1% performance. \uf0b7 UPIK had an approved budget of UGX 7.5Bn from the various activities out of which UGX.2.801Bn was warranted resulting in a shortfall of UGX.4.699Bn representing a 37.3% performance. \uf0b7 Fifteen (15) outputs with thirty (30) activities worth UGX 1.335Bn sampled were partially implemented. \uf0b7 Out of 93 approved positions, a total of 68 positions were filled leaving a gap of 25 vacant positions. \uf0b7 The procurement process for the respective goods and services worth UGX.4,861,264,129 were not initiated due to non-release of appropriated budget."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 588, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 The Police Professional Standards Unit experiences delays in concluding cases brought up against its staff. \uf0b7 I observed that the staffing structure for PSU to cover the 29 policing regions is 186 officers, yet the unit currently has 102 staff, creating a staffing gap of 84 staff. \uf0b7 A total of 239,126 cases concluded by UPF represented 31% of the 777,821 total cases reported for investigation for the period assessed. \uf0b7 I observed an excessive water consumption pattern in the barracks where; on average, an officer consumes water costs of UGX.3.04Mn per year and an average of UGX.8,325 per day. \uf0b7 A trend analysis of water consumption at the different barracks for the last two years showed a significant increase in water consumption patterns, with consumption bills in some meters increasing by 850%.", null, null], ["Uganda Petroleum Fund", "Sustainable Development of Petroleum Resources", "Unqualified", "\uf0b7 Despite the establishment of the Petroleum Revenue Investment framework/Policy, UGX 206,656,119,049 in funds were neither appropriated nor transferred to the Consolidated Fund (CF) and the Petroleum Revenue Investment Reserve (PRIR)."], ["Uganda Petroleum Institute- Kigumba (UPIK)", "Human Capital Development", "Unqualified", "\uf0b7 Out of the estimated NTR of UGX 1.051Bn for the year 2022/2023, only UGX 0.895Bn had been collected representing a 91.1% performance. \uf0b7 UPIK had an approved budget of UGX 7.5Bn from the various activities out of which UGX.2.801Bn was warranted resulting in a shortfall of UGX.4.699Bn representing a 37.3% performance. \uf0b7 Fifteen (15) outputs with thirty (30) activities worth UGX 1.335Bn sampled were partially implemented. \uf0b7 Out of 93 approved positions, a total of 68 positions were filled leaving a gap of 25 vacant positions. \uf0b7 The procurement process for the respective goods and services worth UGX.4,861,264,129 were not initiated due to non-release of appropriated budget."], ["Uganda Post Limited (UPL)", "Digital Transformation", "Unqualified", "\uf0b7 The Company had an approved budget of UGX.17.543Bn, and UGX.13.512Bn was realised as revenue. \uf0b7 Out of the total Revenue collected by the Company of UGX.13.512Bn during the year, UGX.13.115Bn was utilized resulting in un-utilized funds of UGX.0.397Bn representing 97.1% utilization. \uf0b7 I observed that the company\u2019s key outputs for the FY 2022/2023 were not supported by individual activity costing and budgets. Non-provision of the detailed costing for activities implies that the costing at output level cannot be justified, and as such, there is a risk that the Company either over or under-budgeted for the outputs."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 588, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "588", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 588, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 170 employees on Uganda Post Limited\u2019s April 2023 salary payroll, a total of 111, (65%) were fully verified and 59 (35%) were partially verified. \uf0b7 The contestation of ownership led to refusal by UTCL to pay rent for the occupied office space and telephone masts, for which by July 2021, they claimed that UTCL owed Posta Uganda Ltd over UGX.4.5Bn in accumulated rent, a figure reported in the UPL Financial Statements for the last nine financial years. \uf0b7 The company had receivables of UGX.15.8Bn by close of the financial year 2022/2023, having risen by UGX.5.5Bn, from UGX.10.32Bn in FY 2021/2022. \uf0b7 A review of financial statements revealed that UPL\u2019s payables increased by UGX.3.7Bn from UGX.16.7Bn in financial year ended 2021/2022, to UGX.20.4Bn in financial year ended 2022/2023. \uf0b7 UPL reported payables indicated that the Company had a payroll liability amounting to UGX.3.23Bn as at 30th June 2023 which had not been paid out to its staff. \uf0b7 It was observed that the Court of Appeal delivered a Judgement against UPL wherein UPL was required to settle a total of UGX.45Bn to the plaintiffs in the case involving UPL & UTCL versus Bernard Mwetise & Ors CA No. 10/2014. The claimants sued UPL for recovery of pension, general damages and other court reliefs.", null, null], ["Uganda Property Holdings Limited (UPHL)", "Public Sector Transformation", "Unqualified", "\uf0b7 The entity budgeted to receive UGX.10.59Bn and collected UGX.10.08Bn resulting in a shortfall of UGX.0.51Bn which is 4.8% of the budget. \uf0b7 Out of the total funds of UGX.12.4Bn available to the entity during the year, UGX.12.1Bn was utilized resulting in un-utilized revenue of UGX 0.3Bn representing 98% utilization. \uf0b7 Out of the activities sampled of UGX.6.4Bn, activities worth UGX.5.7Bn delayed to be implemented. \uf0b7 Out of 19 employees on UPHL\u2019s February 2023 salary payroll, a total of 19 (100%) were fully verified. \uf0b7 The Company lacked a costed staff establishment identifying the total number of all staff positions within the categories of personnel provided in the structure."], ["Uganda Printing and Publishing Corporation (UPPC)", "Governance and Security", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.11,557,451,096 during the year however, by the end of the year only UGX.7,025,008,635 had been collected representing a 61% performance. \uf0b7 I assessed the implementation of 16 activities that had been fully quantified worth UGX.9,338,000,000 and noted that all the capital expenditure activities that were planned for during the year were not implemented. \uf0b7 The Corporation had seventy-four (74) employees on the main payroll who were all (100%) fully validated. \uf0b7 13 employees had inconsistencies in the names captured on the Corporation\u2019s payroll and those captured by NIRA."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 589, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Police Professional Standards Unit experiences delays in concluding cases brought up against its staff. \uf0b7 I observed that the staffing structure for PSU to cover the 29 policing regions is 186 officers, yet the unit currently has 102 staff, creating a staffing gap of 84 staff. \uf0b7 A total of 239,126 cases concluded by UPF represented 31% of the 777,821 total cases reported for investigation for the period assessed. \uf0b7 I observed an excessive water consumption pattern in the barracks where; on average, an officer consumes water costs of UGX.3.04Mn per year and an average of UGX.8,325 per day. \uf0b7 A trend analysis of water consumption at the different barracks for the last two years showed a significant increase in water consumption patterns, with consumption bills in some meters increasing by 850%.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of 170 employees on Uganda Post Limited\u2019s April 2023 salary payroll, a total of 111, (65%) were fully verified and 59 (35%) were partially verified. \uf0b7 The contestation of ownership led to refusal by UTCL to pay rent for the occupied office space and telephone masts, for which by July 2021, they claimed that UTCL owed Posta Uganda Ltd over UGX.4.5Bn in accumulated rent, a figure reported in the UPL Financial Statements for the last nine financial years. \uf0b7 The company had receivables of UGX.15.8Bn by close of the financial year 2022/2023, having risen by UGX.5.5Bn, from UGX.10.32Bn in FY 2021/2022. \uf0b7 A review of financial statements revealed that UPL\u2019s payables increased by UGX.3.7Bn from UGX.16.7Bn in financial year ended 2021/2022, to UGX.20.4Bn in financial year ended 2022/2023. \uf0b7 UPL reported payables indicated that the Company had a payroll liability amounting to UGX.3.23Bn as at 30th June 2023 which had not been paid out to its staff. \uf0b7 It was observed that the Court of Appeal delivered a Judgement against UPL wherein UPL was required to settle a total of UGX.45Bn to the plaintiffs in the case involving UPL & UTCL versus Bernard Mwetise & Ors CA No. 10/2014. The claimants sued UPL for recovery of pension, general damages and other court reliefs.", null, null], ["Uganda Property Holdings Limited (UPHL)", "Public Sector Transformation", "Unqualified", "\uf0b7 The entity budgeted to receive UGX.10.59Bn and collected UGX.10.08Bn resulting in a shortfall of UGX.0.51Bn which is 4.8% of the budget. \uf0b7 Out of the total funds of UGX.12.4Bn available to the entity during the year, UGX.12.1Bn was utilized resulting in un-utilized revenue of UGX 0.3Bn representing 98% utilization. \uf0b7 Out of the activities sampled of UGX.6.4Bn, activities worth UGX.5.7Bn delayed to be implemented. \uf0b7 Out of 19 employees on UPHL\u2019s February 2023 salary payroll, a total of 19 (100%) were fully verified. \uf0b7 The Company lacked a costed staff establishment identifying the total number of all staff positions within the categories of personnel provided in the structure."], ["Uganda Printing and Publishing Corporation (UPPC)", "Governance and Security", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.11,557,451,096 during the year however, by the end of the year only UGX.7,025,008,635 had been collected representing a 61% performance. \uf0b7 I assessed the implementation of 16 activities that had been fully quantified worth UGX.9,338,000,000 and noted that all the capital expenditure activities that were planned for during the year were not implemented. \uf0b7 The Corporation had seventy-four (74) employees on the main payroll who were all (100%) fully validated. \uf0b7 13 employees had inconsistencies in the names captured on the Corporation\u2019s payroll and those captured by NIRA."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 589, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Police Professional Standards Unit experiences delays in concluding cases brought up against its staff. \uf0b7 I observed that the staffing structure for PSU to cover the 29 policing regions is 186 officers, yet the unit currently has 102 staff, creating a staffing gap of 84 staff. \uf0b7 A total of 239,126 cases concluded by UPF represented 31% of the 777,821 total cases reported for investigation for the period assessed. \uf0b7 I observed an excessive water consumption pattern in the barracks where; on average, an officer consumes water costs of UGX.3.04Mn per year and an average of UGX.8,325 per day. \uf0b7 A trend analysis of water consumption at the different barracks for the last two years showed a significant increase in water consumption patterns, with consumption bills in some meters increasing by 850%.", "None", "None"], "type": "table"}}, {"content": "589", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 589, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 11 employees had discrepancies in their dates of birth captured on the Corporation payroll and what is captured by NIRA. \uf0b7 Three (3) individuals had variances between amounts on the approved payroll and payments to these individual employees leading to an over payment of UGX.757,667. \uf0b7 Seven (7) staff were paid using wrong scale/notches leading to an over payment of UGX.2,029,536. \uf0b7 A comparison of the budget figures and the actual payments in respect of the payroll, revealed that the entity overspent the budget by UGX.741,944,380 in the last three years. \uf0b7 The Staff establishment availed was dated 2020 and was yet to be approved by the Board. \uf0b7 I reviewed the current draft structure currently being used by management and noted that five (5) positions were overstaffed, while four (4) positions had staffing gaps. \uf0b7 I noted that four (4) members of staff acted for periods ranging from 18 to 20 months which was in contravention of the Human Resource Manual. \uf0b7 Two (2) individuals on the payroll availed were above the statutory retirement age of 60 years. \uf0b7 The entity is not enrolled on the IPPS/HCM. \uf0b7 I drew management\u2019s attention to the issue of the five (5) pieces of land measuring approximately 1.256 hectares held and valued at UGX.4,151,047,796 which were not fully utilized by the entity at the time of audit.", null, null], ["Uganda Prisons Service (UPS)", "Governance and security", "Unqualified", "\uf0b7 UPS had NTR estimates of UGX.26.86Bn and collected UGX.25.99Bn representing a 97% performance. \uf0b7 Out of the approved budget of UGX.340.1Bn from the various programmes, UGX.335.4Bn was warranted resulting in a shortfall of UGX.4.68Bn representing a 98% performance. \uf0b7 Out of the total warrants of UGX.335.38Bn availed to the entity during the year, UGX.333.20Bn was utilized resulting in un-utilized warrants of UGX.2.17Bn representing 99% utilization. \uf0b7 I assessed the implementation of six (6) outputs that were fully quantified with thirty-seven (37) activities worth UGX.65.04Bn and noted that six (6) outputs with 37 activities worth UGX.65.04Bn were partially implemented. \uf0b7 I reviewed the Annual Work plan and expenditure details and noted that UPS carried out activities worth UGX.7.708Bn outside the approved work plan. These activities included land preparation for seed beds in Aswa Adjumani and Awei."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 590, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Police Professional Standards Unit experiences delays in concluding cases brought up against its staff. \uf0b7 I observed that the staffing structure for PSU to cover the 29 policing regions is 186 officers, yet the unit currently has 102 staff, creating a staffing gap of 84 staff. \uf0b7 A total of 239,126 cases concluded by UPF represented 31% of the 777,821 total cases reported for investigation for the period assessed. \uf0b7 I observed an excessive water consumption pattern in the barracks where; on average, an officer consumes water costs of UGX.3.04Mn per year and an average of UGX.8,325 per day. \uf0b7 A trend analysis of water consumption at the different barracks for the last two years showed a significant increase in water consumption patterns, with consumption bills in some meters increasing by 850%.", "None", "None"], "type": "table"}}, {"content": "590 \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}]], "page": 590, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Funds amounting to UGX.17.213Bn were repurposed from the activities on which they were budgeted and spent on the Food and Security Intervention, a government programme intended to address food security.\n- I reviewed the status of accommodation in prisons I noted that; prisoners housing has only increased by 1% in the last four years resulting in persistent congestion, a number of prisons\u2019 staff are still housed in dilapidated houses some of which have leaking roofs and asbestos sheets, and 1 prison did not have a fence at all while construction of prisons fencing was ongoing in 4 prisons.\n- I assessed the prisoners\u2019 welfare and observed that there are instances where prisoners are only allocated one prisons uniform, I noted that UPS has insufficient rehabilitation and reintegration activities for prisoners, UPS lacks the tools, materials and instructors to cover all prisons, day care centres have only been established in five (5) regional prisons out of the 19 sampled.\n- I inspected and noted that three (3) prison stations of Isimba Prison, Yumbe prison and Koboko prison lacked proper places for care and reception of sick prisoners, while three (3) prison stations of Lobule prison, Bidibidi prison and Mahia prison had the medicines kept in medicine cabinets but lacked infrastructures for the health facilities.\n- I inspected and analysed 55 health facilities at the different prison facilities across the country and noted that although these facilities should have had 1,519 health staff, they only had 217 (14%) staff, leading to a staff shortfall of 1,302(76%) health staff.\n- I inspected 55 Prison facilities across the country and noted that 46 prisons (84%) did not have isolation centers for isolation of sick prisoners with transmittable diseases from other prisoners.\n- Out of 12,728 employees, a total of 12,487 (98%) who appeared for the validation exercise presented all the pre-requisite documents and information and were fully verified.\n- I noted that 11 employees who appeared for validation were partially validated due to lack of some requisite information such as; National ID, Appointment letters, Confirmation Letters and Minutes of Appointment.\n- I noted that nine (9) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified.\n- A total of 221 employees on the payroll did not appear for validation with 11 away for official duties or other valid reasons, by the time of verification 202 were no longer in service as they were confirmed deceased, absconded or had retired, and eight (8) were not accounted for.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 591, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "591", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 591, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Of the 1,902 individuals newly recruited officers, 604 appeared for the validation exercise, while 1,298 staff did not appear. All the newly recruited officers were confirmed as genuine staff by the Accounting Officer \uf0b7 3,468 employees on the payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main payroll and data captured by NIRA on the National Identity cards. \uf0b7 I reviewed the budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.393.970Bn budgeted and approved wage funds for the four financial years, only UGX.378.790Bn was spent giving rise to unspent balances amounting to UGX.15.180Bn \uf0b7 Over\u2013remittance of UGX0.102Bn and under remittance of UGX.0.064Bn of statutory deductions were made by the entity during the reporting period. \uf0b7 Over\u2013remittance of UGX.0.137Bn were made by the entity in May 2020 for non- statutory deductions in relation to UCLA \uf0b7 UPS did not have an updated staff list with retirees, deserters still on the staff list, while some staff on the staff list did not have NINs, supplier numbers, dates of first appointments, dates of current appointments, salary scales and salaries. \uf0b7 I noted that UGX.361.232Mn was paid to 80 staff members who had either retired, died or been dismissed. \uf0b7 The total arrears increased from UGX.62.34bn in 2020/2021 to UGX.182.36Bn in the current year. \uf0b7 Uganda Prisons Service owns 175 pieces of land measuring over 14,094 hectares, of which 65 pieces (37%) measuring approximately 10,008 hectares have titles. \uf0b7 Out of the 175 pieces of land owned by UPS, six (6) pieces of land measuring over 377.2 hectares had encumbrances in the form of encroachment and court cases.", null, null], ["Uganda Railways Corporation (URC)", "Integrated Transport and Infrastructure Services", "Unqualified", "\uf0b7 The Corporation incurred significant losses of 35.176Bn, an increase of 9.2% from the previous year loss of UGX.32.222Bn. Analysis of financial information revealed that URC still needs to make significant improvements in Operating efficiency, profitability and its ability to sustain provision of services. \uf0b7 Out of the budgeted Internally Generated Revenue (IGR) UGX.51.23Bn, only UGX.19.325Bn was realised representing a 37.7% performance. The realised revenue also includes revenue earned from operations but not yet collected. \uf0b7 The Corporation had an approved GOU budget of UGX.240.87Bn inclusive of donor funds, however, only UGX.92.08Bn was received during the year resulting in a shortfall of UGX.148.79Bn representing a 38.2% performance. \uf0b7 There was theft of abandoned and dismantled Material/Equipment on Rehabilitation of Tororo-Gulu Railway line worth Euros 3,083,846.54 and USD 3,767,742.5."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 592, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 Of the 1,902 individuals newly recruited officers, 604 appeared for the validation exercise, while 1,298 staff did not appear. All the newly recruited officers were confirmed as genuine staff by the Accounting Officer \uf0b7 3,468 employees on the payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main payroll and data captured by NIRA on the National Identity cards. \uf0b7 I reviewed the budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.393.970Bn budgeted and approved wage funds for the four financial years, only UGX.378.790Bn was spent giving rise to unspent balances amounting to UGX.15.180Bn \uf0b7 Over\u2013remittance of UGX0.102Bn and under remittance of UGX.0.064Bn of statutory deductions were made by the entity during the reporting period. \uf0b7 Over\u2013remittance of UGX.0.137Bn were made by the entity in May 2020 for non- statutory deductions in relation to UCLA \uf0b7 UPS did not have an updated staff list with retirees, deserters still on the staff list, while some staff on the staff list did not have NINs, supplier numbers, dates of first appointments, dates of current appointments, salary scales and salaries. \uf0b7 I noted that UGX.361.232Mn was paid to 80 staff members who had either retired, died or been dismissed. \uf0b7 The total arrears increased from UGX.62.34bn in 2020/2021 to UGX.182.36Bn in the current year. \uf0b7 Uganda Prisons Service owns 175 pieces of land measuring over 14,094 hectares, of which 65 pieces (37%) measuring approximately 10,008 hectares have titles. \uf0b7 Out of the 175 pieces of land owned by UPS, six (6) pieces of land measuring over 377.2 hectares had encumbrances in the form of encroachment and court cases.", null, null], ["Uganda Railways Corporation (URC)", "Integrated Transport and Infrastructure Services", "Unqualified", "\uf0b7 The Corporation incurred significant losses of 35.176Bn, an increase of 9.2% from the previous year loss of UGX.32.222Bn. Analysis of financial information revealed that URC still needs to make significant improvements in Operating efficiency, profitability and its ability to sustain provision of services. \uf0b7 Out of the budgeted Internally Generated Revenue (IGR) UGX.51.23Bn, only UGX.19.325Bn was realised representing a 37.7% performance. The realised revenue also includes revenue earned from operations but not yet collected. \uf0b7 The Corporation had an approved GOU budget of UGX.240.87Bn inclusive of donor funds, however, only UGX.92.08Bn was received during the year resulting in a shortfall of UGX.148.79Bn representing a 38.2% performance. \uf0b7 There was theft of abandoned and dismantled Material/Equipment on Rehabilitation of Tororo-Gulu Railway line worth Euros 3,083,846.54 and USD 3,767,742.5."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 592, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "592 \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}]], "page": 592, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 342 employees on Uganda Railways Corporation March 2023 salary payroll, a total of 311(90.9%) were fully verified, 23(6.7 %) partially verified, 7(2%) not verified, while 1(0.29 %) did not show up.\n- A comparison of the base pay as per URC payroll registers with the base pay as per salary structure revealed that Forty three (43) staff were paid using wrong scales/notches leading to an overpayment of UGX.1,100,437,968 and underpayment of UGX.127,483,584.\n- I established that URC has not paid staff gratuity for the 4 financial years totalling UGX.4,063,316,405.\n- All URC staff files reviewed did not include any information relating to minutes of appointments from the Board or management. There is a possibility that staff are appointed or contracts renewed without following proper procedures.\n- I compared the deductions from the payroll registers with the PAYE remittances/payments to URA and noted under-remittance amounting to UGX.1,049,250,214.\n- URC\u2019s approved establishment provides for 729 staff. I noted that a total of 404 positions are unfilled. I further noted that 18 employees were recruited for positions not approved in the URC\u2019s structure.\n- The recomputed wage budget for FY 2023/24 is UGX.16,543,470,536 to cater for 348 employees. A comparison of the entity\u2019s approved wage estimates of UGX.18,110,639,000 with the recomputed payroll costs of UGX.16,543,470,536 revealed that the Accounting Officer over-estimated the wage cost by UGX.1,567,168,464 for financial year 2023/2024.\n- UGX.243,016,000,000 is due from Ministry of Finance, Planning and Economic Development (MoFPED) for Compensation of Nsambya Land which was transferred to Uganda Land Commission in 2010.\n- Although the Marine Vessel (MV) Pamba was operated by Mango Tree (U) Ltd during the year under review, there is a potential loss revenue from a Concession Agreement for Pamba Ferry since there was no operating lease arrangement between Mango Tree (U) Ltd and URC.\n- URC did not invoice MoWT an amount of UGX.1,423,120,400 for the land and offices that the Ministry occupies at the URC Station building.\n- MoWT started construction of the building on URC land without evidence of a memorandum of understanding between URC and the Ministry for the use of the land.\n- In my previous reports, I reported about heavy encroachments along the Busoga loop line to Iganga station Kigulu, sitting on 34.59 acres after the whole railway line was vandalized. I observed that the land has continued to be encroached on.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 593, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "593", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 593, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "The land currently has older structures with occupants and over 18 modern permanent residential and commercial buildings constructed along the loop and no action is being taken by management.", null, null], ["Uganda Refinery Holding Company", "Energy Development", "Unqualified", "\uf0b7 The 240MW power substation at Kabalega Industrial Park originally planned to be finalized by mid-2024 was rescheduled to commence the design and construction phase by early 2024, indicating the risk of delayed completion. \uf0b7 The Refinery project faced challenges in implementing the Project Framework Agreement (PFA) with the Albertine consortium, however, the project financing model has been restructured to be public sector led."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 594, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "594 \nUganda \nCommunity mobilization Unqualified Registration and mindset change \nServices Bureau \n(URSB) Governance and \nsecurity \nInnovation, technology development and transfer \nPrivate sector development \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}]], "page": 594, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the approved Non-Tax Revenue (NTR) estimates of UGX.69.66Bn, the Bureau collected UGX.69.115Bn, representing a 99.2% performance.\n- Out of a total budget of UGX.34.217Bn, UGX.33.882Bn was warranted, resulting in a shortfall of UGX.0.335Bn, representing a 98% performance.\n- Out of the total warrants of UGX.33.882Bn availed to the entity during the year, UGX.32.989Bn was utilised, resulting in un-utilised warrants of UGX.0.893Bn representing 97% utilisation.\n- The budgets for all five (05) outputs assessed were not supported by individual activity costing and budgets.\n- Out of seven (07) outputs worth UGX.19.596Bn, three (03) outputs worth UGX.0.998Bn were fully implemented, while four (04) outputs worth UGX.18.598Bn were partially implemented.\n- During the last four financial years, the Uganda Registration Services Bureau had a wage budget of UGX.48.298Bn, out of which UGX.47.09Bn was utilised, giving rise to unspent balances amounting to UGX.1.209Bn.\n- Out of 236 employees on the URSB April 2023 salary payroll, a total of 235 employees (99.6%) were fully verified, while one (01) employee (0.4%) did not show up.\n- A total of 33 employees on the main payroll had inconsistencies in their names and dates of birth, captured in the payroll and data captured by the National Identification and Registration Authority on the National Identity cards.\n- Out of 252 approved positions, a total of 107 positions were filled, leaving a gap of 145 vacant positions.\n- The Bureau had an outdated staff establishment in comparison to the entity\u2019s existing needs. The entity had 121 staff recruited in positions not on the staff establishment approved by the Ministry of Public Service.\n- The Bureau was not enrolled on the Integrated Personnel and Payroll System/ Human Capital Management System.\n- Out of 135 districts in Uganda as at 30th June 2023, only 53 Chief Administrative Officers/districts were registered on the National Marriage Registration System.\n- Out of 645 applications for licensing of places for conducting marriages, 570 applications (88%) were approved within 14 days, while 75 applications (12%) took more than two weeks to be approved.\n- As at 30th June 2023, only 204 users were registered on the Security Interest in Movable Property System.\n- The Bureau had domestic arrears worth UGX.6.242Bn as at 30th June 2023. However, while no budgetary provision was made to settle domestic arrears, arrears worth UGX.0.725Bn were settled during the year.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 595, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "595", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 595, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], ["Uganda Registration Services Bureau (URSB) - Liquidation", "Governance and Security", "Unqualified", "\uf0b7 Out of the total operating revenue of UGX.0.632Bn availed to the entity during the year, UGX.0.592Bn was utilised, resulting in un-utilised warrants of UGX.0.040Bn representing 94%. \uf0b7 Out of five (5) outputs worth UGX.0.592Bn, four (4) outputs worth UGX.0.326Bn were fully implemented while one (1) output worth UGX.0.254Bn was partially implemented. \uf0b7 Between 2001 and 2019, the Official Receiver appointed liquidators for thirteen (13) companies. However, three companies were still undergoing liquidation as at 30th June 2023. \uf0b7 A sum of UGX.2,754,529,489 reported in Note 22(a) (Schedule D) to the financial statements relates to receivables carried forward from the previous financial years and still remained outstanding at the end of the financial year 2022/2023."], ["Uganda Reproductive Maternal and Child Health Services Improvement Project ( URMCHSIP (MoH))", "Human Capital Development", "Unqualified", "\uf0b7 A project concept paper, a project profile and detailed feasibility study were prepared for the project and presented with the RMNCAH Sharpened Plan 2015/16 \u2013 2019/20. \uf0b7 This project should have exited the Public Investment Plan by 30th June 2023. However, its implementation was extended to 30th September 2023 and consequently MoFPED made a budget provision for Quarter 1 of the FY 2023/24. \uf0b7 Whereas the project total budget from the three development partners of USD 180,000,000 matched with an approved project work plan, the actual cumulative"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 596, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], ["Uganda Registration Services Bureau (URSB) - Liquidation", "Governance and Security", "Unqualified", "\uf0b7 Out of the total operating revenue of UGX.0.632Bn availed to the entity during the year, UGX.0.592Bn was utilised, resulting in un-utilised warrants of UGX.0.040Bn representing 94%. \uf0b7 Out of five (5) outputs worth UGX.0.592Bn, four (4) outputs worth UGX.0.326Bn were fully implemented while one (1) output worth UGX.0.254Bn was partially implemented. \uf0b7 Between 2001 and 2019, the Official Receiver appointed liquidators for thirteen (13) companies. However, three companies were still undergoing liquidation as at 30th June 2023. \uf0b7 A sum of UGX.2,754,529,489 reported in Note 22(a) (Schedule D) to the financial statements relates to receivables carried forward from the previous financial years and still remained outstanding at the end of the financial year 2022/2023."], ["Uganda Reproductive Maternal and Child Health Services Improvement Project ( URMCHSIP (MoH))", "Human Capital Development", "Unqualified", "\uf0b7 A project concept paper, a project profile and detailed feasibility study were prepared for the project and presented with the RMNCAH Sharpened Plan 2015/16 \u2013 2019/20. \uf0b7 This project should have exited the Public Investment Plan by 30th June 2023. However, its implementation was extended to 30th September 2023 and consequently MoFPED made a budget provision for Quarter 1 of the FY 2023/24. \uf0b7 Whereas the project total budget from the three development partners of USD 180,000,000 matched with an approved project work plan, the actual cumulative"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 596, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "596", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 596, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "receipt was USD. 177,792,250 leaving a balance of USD 2,207,750 that was caused by cumulative forex exchange loss arising from appreciation of the Uganda shilling. \uf0b7 I sampled fourteen (14) activities worth USD 21,842,708 and noted that targets for nine (9) activities worth USD 5,148,737 had been fully achieved while targets for the remaining five (5) activities worth USD 16,693,971 were yet to be achieved. \uf0b7 The project had an approved budget of USD. 46,258,675.48 for the financial year 2022/2023 out of which USD. 46,258,675.48 was available for spending resulting in no shortfall. \uf0b7 Out of the total available funds of USD 46.26m, USD 25.1 was spent resulting in an unspent balance of USD 21.1 (representing an absorption level of 54%). Of this unspent balance, USD 12.537m was an advance receipt from the World Bank for Q1 FY 2023/24. I reviewed the extent of service delivery for activities implemented for components one, two, three, and four and noted activities like servicing and maintenance of medical equipment was not undertaken and no documentaries on the achievements, lessons and success of URMCHSIP had been delivered by the due date. \uf0b7 I noted that the Ministry of Health has put in place a sustainability measure regarding the Results Based Financing (RBF) Program. However, 806 specialties that were trained under the project had not yet been placed in the respective hospitals to tap on the knowledge and skills acquired. \uf0b7 There have been delays in the provision of manuals for the vital statistics generation module and integration of systems with OPM and DCIC.", null, null], ["Uganda Revenue Authority (URA)", "Development plan implementation", "Unqualified", "\uf0b7 A total of UGX.311.57Bn remained uncollected due to tax disputes and court cases at the close of the financial year. \uf0b7 A review of the ASCUDA extracts of other minerals exported except Gold during the period under review revealed 6,469 instances worth UGX.72.5Bn whereby 22 mineral categories were exported without any assessment and payment of the resultant taxes on exportation. \uf0b7 Minerals worth UGX.78Bn were exported unprocessed, contrary to the Presidential directive banning such a practice. \uf0b7 An analysis of Third-Party Agency notices (TPANs) issued during the period under review revealed, that out of 8,683 TPANs to taxpayers with a tax liability of UGX.4.686Tn, only UGX.80.98Bn was recovered against all the TPANs issued, giving a yield of only 1.73%. \uf0b7 Tax Arrears rose from UGX.4.816Tn in 2021/22 to UGX.5.099Tn in the financial year 2022/23 representing an increment of UGX.283Bn (5.8%). This increase was majorly contributed by Government tax arrears which increased by UGX.133.7Bn."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 597, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": [["", "receipt was USD. 177,792,250 leaving a balance of USD 2,207,750 that was caused by cumulative forex exchange loss arising from appreciation of the Uganda shilling. \uf0b7 I sampled fourteen (14) activities worth USD 21,842,708 and noted that targets for nine (9) activities worth USD 5,148,737 had been fully achieved while targets for the remaining five (5) activities worth USD 16,693,971 were yet to be achieved. \uf0b7 The project had an approved budget of USD. 46,258,675.48 for the financial year 2022/2023 out of which USD. 46,258,675.48 was available for spending resulting in no shortfall. \uf0b7 Out of the total available funds of USD 46.26m, USD 25.1 was spent resulting in an unspent balance of USD 21.1 (representing an absorption level of 54%). Of this unspent balance, USD 12.537m was an advance receipt from the World Bank for Q1 FY 2023/24. I reviewed the extent of service delivery for activities implemented for components one, two, three, and four and noted activities like servicing and maintenance of medical equipment was not undertaken and no documentaries on the achievements, lessons and success of URMCHSIP had been delivered by the due date. \uf0b7 I noted that the Ministry of Health has put in place a sustainability measure regarding the Results Based Financing (RBF) Program. However, 806 specialties that were trained under the project had not yet been placed in the respective hospitals to tap on the knowledge and skills acquired. \uf0b7 There have been delays in the provision of manuals for the vital statistics generation module and integration of systems with OPM and DCIC.", null, null], ["Uganda Revenue Authority (URA)", "Development plan implementation", "Unqualified", "\uf0b7 A total of UGX.311.57Bn remained uncollected due to tax disputes and court cases at the close of the financial year. \uf0b7 A review of the ASCUDA extracts of other minerals exported except Gold during the period under review revealed 6,469 instances worth UGX.72.5Bn whereby 22 mineral categories were exported without any assessment and payment of the resultant taxes on exportation. \uf0b7 Minerals worth UGX.78Bn were exported unprocessed, contrary to the Presidential directive banning such a practice. \uf0b7 An analysis of Third-Party Agency notices (TPANs) issued during the period under review revealed, that out of 8,683 TPANs to taxpayers with a tax liability of UGX.4.686Tn, only UGX.80.98Bn was recovered against all the TPANs issued, giving a yield of only 1.73%. \uf0b7 Tax Arrears rose from UGX.4.816Tn in 2021/22 to UGX.5.099Tn in the financial year 2022/23 representing an increment of UGX.283Bn (5.8%). This increase was majorly contributed by Government tax arrears which increased by UGX.133.7Bn."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 597, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "597", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 597, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["UGANDA REVENUE AUTHORITY (URA) Corporate", "Development plan implementation", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.574.4Mn NTR during the year but collected UGX.23.5Bn by the year end indicating under budgeting of NTR. \uf0b7 Out of the total warrants of UGX.554.51Bn availed to the entity during the year, UGX.523.85Bn was utilized, leaving un-utilized warrants of UGX.30.650Bn representing 94.3%. \uf0b7 Out of 3,209 employees, a total of 3,176 (99.7%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. Out of 36 staff employee who did not show up, 12 were accounted being out office with authourisation and 14 employees who were paid UGX 0.081 Bn had left the Authority by the time of validation. Six (6) not on the payroll validation, acknowledged by management and added on the payroll. \uf0b7 Procurements worth UGX.62.7 Bn were not implemented by 30th June 2023. \uf0b7 The Authority awarded multi-year contracts amounting to UGX.46.4 Bn without appropriate approval by Parliament."], ["Uganda Rural Electricity Access Project (UREAP)", "Energy Development", "Unqualified", "\uf0b7 Cumulative disbursements of project funds as at 30th June 2023 by the donor was USD.75.89Mn (76%) out of the expected USD 100.00Mn, while GOU counterpart disbursements are at 92.5% (UGX.10.37Mn) out of 11.21Mn \uf0b7 Out of the eleven (11) project activities assessed, all the assessed activities had been partially implemented. \uf0b7 The project had an approved budget of UGX.131.57Bn for the financial year 2022/2023, out of which UGX.71.98Bn was received representing a performance of 55%. Out of the available funds, 99% were spent during the year."], ["Uganda Road Fund (URF)", "Integrated transport infrastructure and services", "Unqualified", "\uf0b7 URF budgeted to collect Non-tax revenue from non-exchange transactions of UGX.10,000,000 during the year. However, UGX.9,091,500 was collected during the year representing a 90.9% performance. \uf0b7 Under GOU funding, URF had an approved budget of UGX.487,952,712,217 for the various programmes, out of which UGX.487,952,711,917 was warranted resulting into 100% performance. \uf0b7 Out of the total warrants of UGX.487.95Bn availed to the entity during the year, UGX.487.74Bn was utilized resulting in un-utilized warrants of UGX.0.21Bn representing 99.96% utilization. \uf0b7 All the 33 (100%) employees on the URF main payroll who appeared for the validation exercise presented all the pre-requisite documents/information as National ID, Appointment letters, Confirmation Letters and Minutes of Appointment and were fully verified. \uf0b7 Out of the UGX.17,169,391,290 budgeted and approved wage funds for the four financial years, only UGX.16,488,036,480 was spent giving rise to unspent balances amounting to UGX.681,354,810."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 598, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": [["UGANDA REVENUE AUTHORITY (URA) Corporate", "Development plan implementation", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.574.4Mn NTR during the year but collected UGX.23.5Bn by the year end indicating under budgeting of NTR. \uf0b7 Out of the total warrants of UGX.554.51Bn availed to the entity during the year, UGX.523.85Bn was utilized, leaving un-utilized warrants of UGX.30.650Bn representing 94.3%. \uf0b7 Out of 3,209 employees, a total of 3,176 (99.7%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. Out of 36 staff employee who did not show up, 12 were accounted being out office with authourisation and 14 employees who were paid UGX 0.081 Bn had left the Authority by the time of validation. Six (6) not on the payroll validation, acknowledged by management and added on the payroll. \uf0b7 Procurements worth UGX.62.7 Bn were not implemented by 30th June 2023. \uf0b7 The Authority awarded multi-year contracts amounting to UGX.46.4 Bn without appropriate approval by Parliament."], ["Uganda Rural Electricity Access Project (UREAP)", "Energy Development", "Unqualified", "\uf0b7 Cumulative disbursements of project funds as at 30th June 2023 by the donor was USD.75.89Mn (76%) out of the expected USD 100.00Mn, while GOU counterpart disbursements are at 92.5% (UGX.10.37Mn) out of 11.21Mn \uf0b7 Out of the eleven (11) project activities assessed, all the assessed activities had been partially implemented. \uf0b7 The project had an approved budget of UGX.131.57Bn for the financial year 2022/2023, out of which UGX.71.98Bn was received representing a performance of 55%. Out of the available funds, 99% were spent during the year."], ["Uganda Road Fund (URF)", "Integrated transport infrastructure and services", "Unqualified", "\uf0b7 URF budgeted to collect Non-tax revenue from non-exchange transactions of UGX.10,000,000 during the year. However, UGX.9,091,500 was collected during the year representing a 90.9% performance. \uf0b7 Under GOU funding, URF had an approved budget of UGX.487,952,712,217 for the various programmes, out of which UGX.487,952,711,917 was warranted resulting into 100% performance. \uf0b7 Out of the total warrants of UGX.487.95Bn availed to the entity during the year, UGX.487.74Bn was utilized resulting in un-utilized warrants of UGX.0.21Bn representing 99.96% utilization. \uf0b7 All the 33 (100%) employees on the URF main payroll who appeared for the validation exercise presented all the pre-requisite documents/information as National ID, Appointment letters, Confirmation Letters and Minutes of Appointment and were fully verified. \uf0b7 Out of the UGX.17,169,391,290 budgeted and approved wage funds for the four financial years, only UGX.16,488,036,480 was spent giving rise to unspent balances amounting to UGX.681,354,810."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 598, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "598", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 598, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Nine (9) of the positions filled were paid an amount of UGX.8,306,923 per month above the prescribed salary bands in the Human Resource Manual 2019. The Fund appointed four (4) staff on temporary terms for a period of two and a half years contrary to the requirement of HR Manual. \uf0b7 URF does not process payroll through IPPS/HCMS. This was attributed to the lack of proper policy guidance on the systems development and use by the autonomous and semi-autonomous Government bodies who claim to be created by different statutes with a mandate to establish their systems. \uf0b7 Although management budgets and deducts 5% of employee salaries and makes 10% contribution to NSSF, over\u2013remittance of UGX.3,197,615 of statutory deductions (NSSF) were made by the entity during the period. \uf0b7 URF wrongly charged expenditure salary codes to the tune of UGX.113,450,334 to cover other expenses like Board retainer fees without seeking and obtaining the necessary approvals. \uf0b7 Operational expenses for 75 Designated Agencies (DA) were above the 4.5% threshold. There was an irregular contract execution for Consultancy to conduct a change management strategy for Rationalisation of Government Agencies and Public Expenditure.", null, null], ["Uganda Secondary Education Expansion Project (USEEP)", "Human Capital Development", "Unqualified", "\uf0b7 The project had an approved budget of UGX 113.467Bn for the financial year 2022/2023 out of which UGX.41.044Bn was available for spending resulting in a shortfall of UGX.72.423Bn representing 36% performance. \uf0b7 I sampled sixty (60) activities of UGX 41,044,163,216 and noted that targets for all the sixty (60) activities of UGX 39,691,193,743 were yet to be achieved. \uf0b7 Out of the total available funds of UGX 41.044Bn only UGX 1.353Bn was spent resulting in unspent balance of UGX.39.691Bn representing an absorption level of 3.3%."], ["Uganda Skills Development Project (USDP) \u2013 MOES", "Human Capital Development", "Unqualified", "\uf0b7 I sampled sixteen (16) activities worth USD.14,636,113 and noted that six (6) activities worth USD.3,482,462 had been fully achieved while the remaining four (10) activities worth USD.11,153,651 were partially achieved. \uf0b7 The project had unspent balance brought forward of USD 22,060,270.15 and releases for the period ended 30th April 2023 of USD 672,533.29 resulting into total approved budget of USD 22,732,803 and all the funds were available for spending representing 100% performance. \uf0b7 Out of the total available funds of USD 22,732,803 only USD 21,421,213 was spent resulting in unspent balance of USD 1,311,590 representing an absorption level of 94%."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 599, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": [["", "\uf0b7 Nine (9) of the positions filled were paid an amount of UGX.8,306,923 per month above the prescribed salary bands in the Human Resource Manual 2019. The Fund appointed four (4) staff on temporary terms for a period of two and a half years contrary to the requirement of HR Manual. \uf0b7 URF does not process payroll through IPPS/HCMS. This was attributed to the lack of proper policy guidance on the systems development and use by the autonomous and semi-autonomous Government bodies who claim to be created by different statutes with a mandate to establish their systems. \uf0b7 Although management budgets and deducts 5% of employee salaries and makes 10% contribution to NSSF, over\u2013remittance of UGX.3,197,615 of statutory deductions (NSSF) were made by the entity during the period. \uf0b7 URF wrongly charged expenditure salary codes to the tune of UGX.113,450,334 to cover other expenses like Board retainer fees without seeking and obtaining the necessary approvals. \uf0b7 Operational expenses for 75 Designated Agencies (DA) were above the 4.5% threshold. There was an irregular contract execution for Consultancy to conduct a change management strategy for Rationalisation of Government Agencies and Public Expenditure.", null, null], ["Uganda Secondary Education Expansion Project (USEEP)", "Human Capital Development", "Unqualified", "\uf0b7 The project had an approved budget of UGX 113.467Bn for the financial year 2022/2023 out of which UGX.41.044Bn was available for spending resulting in a shortfall of UGX.72.423Bn representing 36% performance. \uf0b7 I sampled sixty (60) activities of UGX 41,044,163,216 and noted that targets for all the sixty (60) activities of UGX 39,691,193,743 were yet to be achieved. \uf0b7 Out of the total available funds of UGX 41.044Bn only UGX 1.353Bn was spent resulting in unspent balance of UGX.39.691Bn representing an absorption level of 3.3%."], ["Uganda Skills Development Project (USDP) \u2013 MOES", "Human Capital Development", "Unqualified", "\uf0b7 I sampled sixteen (16) activities worth USD.14,636,113 and noted that six (6) activities worth USD.3,482,462 had been fully achieved while the remaining four (10) activities worth USD.11,153,651 were partially achieved. \uf0b7 The project had unspent balance brought forward of USD 22,060,270.15 and releases for the period ended 30th April 2023 of USD 672,533.29 resulting into total approved budget of USD 22,732,803 and all the funds were available for spending representing 100% performance. \uf0b7 Out of the total available funds of USD 22,732,803 only USD 21,421,213 was spent resulting in unspent balance of USD 1,311,590 representing an absorption level of 94%."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 599, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "599", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 599, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda-Spain Debt Swap (USDP) Project", "Human Capital Development", "Unqualified", "\uf0b7 The Uganda Spain Debt-Swap Project (USDP) did not have a project concept note contrary to the guidelines of the Project Development Committee. \uf0b7 I reviewed the Budget execution circular issued by the PSST for the financial year 2022/23 and established that this project should have exited the Public Investment Plan by 30th June 2021. However, the project implementation period was extended to end of FY 2024/25. \uf0b7 The total cumulative disbursements to date include USD.11,404,967 from Donors and UGX. 8,188,870,165 as GoU counterpart funding with remaining balances of USD 5,969,411.81 and 811,129,835 respectively. \uf0b7 I noted that all the thirty-four (34) planned outputs for Kawolo General Hospital had been achieved by the 10th year of the project. However, out of the twenty- two (22) planned outputs on refurbishment and equipping of Busolwe General Hospital, only three (3) had been fully implemented, sixteen (16) were partially implemented (on-going) while three (3) had not been implemented by the time of audit. \uf0b7 The project had an approved budget of UGX.17.48Bn for the financial year 2022/23 out of which UGX.8.696Bn was available for expenditure thereby resulting in a shortfall of UGX.8.784Bn (representing 49.7% performance). \uf0b7 Out of the total available funds of USD 19,803,666.63 only USD 12,595,945.78 had been spent resulting into unspent balance of USD 7,207,720.85 (representing an absorption level of 68.6%). \uf0b7 I reviewed the implementation of the activities of the project and noted delays in the refurbishment, renovation, and construction of the contracted works."], ["Uganda Support to Municipal Infrastructure Development Project Additional Funding (USMID-AF)", "Private Sector Development", "Unqualified", "\uf0b7 Out of UGX.420.066Bn received by the project, only UGX.354.825Bn (84%) was spent resulting in unspent balance of UGX.65.241Bn (16%) which were swept back. \uf0b7 Eighty-six (86) activities worth UGX.72,792,143,424 were fully achieved. \uf0b7 Seventy-nine (79) activities worth UGX.809,558,027,251 were yet to be achieved. \uf0b7 Sixteen (16) activities worth UGX.4,944,414,955 couldn\u2019t be assessed due to lack of clear targets. \uf0b7 Government has not paid any commitment fees as required by the project guidelines. \uf0b7 Study for the development of an integrated geospatial information framework and strategic business plan by M/S Center for Land Air and Space Solutions Ltd though fully paid for at UGX 797,600,000, and expected by 30/6/2023, had not been completed by December 2023 \uf0b7 Contract for the development of a comprehensive valuation professionalization framework fully paid for at UGX 275,884,000, and expected by 30/6/2023, by December 2023 was not completed."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 600, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": [["Uganda-Spain Debt Swap (USDP) Project", "Human Capital Development", "Unqualified", "\uf0b7 The Uganda Spain Debt-Swap Project (USDP) did not have a project concept note contrary to the guidelines of the Project Development Committee. \uf0b7 I reviewed the Budget execution circular issued by the PSST for the financial year 2022/23 and established that this project should have exited the Public Investment Plan by 30th June 2021. However, the project implementation period was extended to end of FY 2024/25. \uf0b7 The total cumulative disbursements to date include USD.11,404,967 from Donors and UGX. 8,188,870,165 as GoU counterpart funding with remaining balances of USD 5,969,411.81 and 811,129,835 respectively. \uf0b7 I noted that all the thirty-four (34) planned outputs for Kawolo General Hospital had been achieved by the 10th year of the project. However, out of the twenty- two (22) planned outputs on refurbishment and equipping of Busolwe General Hospital, only three (3) had been fully implemented, sixteen (16) were partially implemented (on-going) while three (3) had not been implemented by the time of audit. \uf0b7 The project had an approved budget of UGX.17.48Bn for the financial year 2022/23 out of which UGX.8.696Bn was available for expenditure thereby resulting in a shortfall of UGX.8.784Bn (representing 49.7% performance). \uf0b7 Out of the total available funds of USD 19,803,666.63 only USD 12,595,945.78 had been spent resulting into unspent balance of USD 7,207,720.85 (representing an absorption level of 68.6%). \uf0b7 I reviewed the implementation of the activities of the project and noted delays in the refurbishment, renovation, and construction of the contracted works."], ["Uganda Support to Municipal Infrastructure Development Project Additional Funding (USMID-AF)", "Private Sector Development", "Unqualified", "\uf0b7 Out of UGX.420.066Bn received by the project, only UGX.354.825Bn (84%) was spent resulting in unspent balance of UGX.65.241Bn (16%) which were swept back. \uf0b7 Eighty-six (86) activities worth UGX.72,792,143,424 were fully achieved. \uf0b7 Seventy-nine (79) activities worth UGX.809,558,027,251 were yet to be achieved. \uf0b7 Sixteen (16) activities worth UGX.4,944,414,955 couldn\u2019t be assessed due to lack of clear targets. \uf0b7 Government has not paid any commitment fees as required by the project guidelines. \uf0b7 Study for the development of an integrated geospatial information framework and strategic business plan by M/S Center for Land Air and Space Solutions Ltd though fully paid for at UGX 797,600,000, and expected by 30/6/2023, had not been completed by December 2023 \uf0b7 Contract for the development of a comprehensive valuation professionalization framework fully paid for at UGX 275,884,000, and expected by 30/6/2023, by December 2023 was not completed."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 600, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "600", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 600, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Skills Development Project PSFU Component (IDA CREDIT 56120-UG - PROJECT ID P145309)", "Human Capital Development", "Unqualified", "\uf0b7 I noted that the donor had released 99.8% of all the project funds they had ear marked for the activities under Private Sector Foundation Uganda\u2013SDF Project, however some activities were not fully implemented. \uf0b7 I reviewed all forty-two (42) activities of UGX 83,077,222,310 and noted that the targets for thirty-eight activities (38) of UGX.82,951,730,258 were achieved, while four (4) activities were partially implemented."], ["Uganda Tourism Board", "Tourism Development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.0.28Bn during the year under review of which UGX.0.20Bn was collected, representing an overall performance of 72% of the planned collection target. \uf0b7 The entity had an approved budget of UGX.26.451 Bn from its one program out of which UGX.18.885 Bn was warranted resulting in a shortfall of UGX.7.566 Bn representing an overall performance of 71.40%. \uf0b7 Out of the total release of UGX.18.885Bn availed to the entity during the year, UGX.17.960Bn was utilized resulting in unutilized warrants of UGX.0.925 Bn representing 95.10% utilization. \uf0b7 The strategic plan 2020/21-2024/25 forecasts indicated a 45.85% variance in the funding requirements for the year under review. \uf0b7 Out of 80 approved positions, a total of 36 positions were filled leaving a gap of 44 vacant positions, which negatively affects service delivery. \uf0b7 The Uganda Tourism Board was implementing an organizational structure, salary structure, and Human Resource policy that had not been approved by the Ministry of Public Service contrary to the Public Service requirements."], ["Uganda Virus Research Institute (UVRI)", "Human capital development", "Unqualified", "\uf0b7 The Institute failed to collect any NTR out of UGX.0.56Bn that it had budgeted to collect. \uf0b7 Out of the total warrants of UGX.10.578Bn availed to the entity during the year, only UGX.10.348Bn was utilized resulting into un-utilized warrants of UGX.0.23Bn representing 97.8% utilization. \uf0b7 A total of 7 staff on the Institute\u2019s payroll for the month of February 2023 did not appear for the headcount. The Institute had paid them a total of UGX.55,312,997 without working. \uf0b7 A total of 19 employees on the payroll had inconsistencies in their names and dates of birth captured in the payroll and data captured by NIRA on the National IDs. \uf0b7 A total of 17 individuals were underpaid by UGX.35,986,738 during the period of review. \uf0b7 A total of UGX.566,540,898 released for wages, was not utilized during financial years 2019/20 to 2022/23."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 601, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": [["Uganda Skills Development Project PSFU Component (IDA CREDIT 56120-UG - PROJECT ID P145309)", "Human Capital Development", "Unqualified", "\uf0b7 I noted that the donor had released 99.8% of all the project funds they had ear marked for the activities under Private Sector Foundation Uganda\u2013SDF Project, however some activities were not fully implemented. \uf0b7 I reviewed all forty-two (42) activities of UGX 83,077,222,310 and noted that the targets for thirty-eight activities (38) of UGX.82,951,730,258 were achieved, while four (4) activities were partially implemented."], ["Uganda Tourism Board", "Tourism Development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.0.28Bn during the year under review of which UGX.0.20Bn was collected, representing an overall performance of 72% of the planned collection target. \uf0b7 The entity had an approved budget of UGX.26.451 Bn from its one program out of which UGX.18.885 Bn was warranted resulting in a shortfall of UGX.7.566 Bn representing an overall performance of 71.40%. \uf0b7 Out of the total release of UGX.18.885Bn availed to the entity during the year, UGX.17.960Bn was utilized resulting in unutilized warrants of UGX.0.925 Bn representing 95.10% utilization. \uf0b7 The strategic plan 2020/21-2024/25 forecasts indicated a 45.85% variance in the funding requirements for the year under review. \uf0b7 Out of 80 approved positions, a total of 36 positions were filled leaving a gap of 44 vacant positions, which negatively affects service delivery. \uf0b7 The Uganda Tourism Board was implementing an organizational structure, salary structure, and Human Resource policy that had not been approved by the Ministry of Public Service contrary to the Public Service requirements."], ["Uganda Virus Research Institute (UVRI)", "Human capital development", "Unqualified", "\uf0b7 The Institute failed to collect any NTR out of UGX.0.56Bn that it had budgeted to collect. \uf0b7 Out of the total warrants of UGX.10.578Bn availed to the entity during the year, only UGX.10.348Bn was utilized resulting into un-utilized warrants of UGX.0.23Bn representing 97.8% utilization. \uf0b7 A total of 7 staff on the Institute\u2019s payroll for the month of February 2023 did not appear for the headcount. The Institute had paid them a total of UGX.55,312,997 without working. \uf0b7 A total of 19 employees on the payroll had inconsistencies in their names and dates of birth captured in the payroll and data captured by NIRA on the National IDs. \uf0b7 A total of 17 individuals were underpaid by UGX.35,986,738 during the period of review. \uf0b7 A total of UGX.566,540,898 released for wages, was not utilized during financial years 2019/20 to 2022/23."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 601, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "601", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 601, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 231 approved positions, a total of 71 positions were filled leaving a gap of 160 vacant positions as per the establishment. \uf0b7 Two contracts to NEC for construction of extension of a Clinic and renovation of a residential house worth 1,199,423,143 were awarded without Solicitor General\u2019s approval", null, null], ["Uganda Warehouse Receipt Systems Authority (UWRSA)", "Private Sector Development", "Unqualified", "\uf0b7 The entity did not budget to collect NTR during the year. However, by the end of the year, the entity had realised UGX.3.1Mn. However, given its mandate which involves offering services that attract NTR such as; (a) to license warehouses; (b) to license warehouse keepers; (c) to license warehouse inspectors; and (d) to issue negotiable warehouse receipts books, the entity is yet to tap into this potential. \uf0b7 The Authority had an approved Budget of UGX.15.07Bn out of which UGX.7Bn was warranted, resulting into a shortfall of UGX.8.07Bn (46.5%) of the approved budget. However, during the financial year the Authority spent UGX.13.13Bn which was UGX.6.14Bn in excesses of the total warrants representing 187% utilization. The excess funds were obtained from the unspent balance from the prior financial year 2021-2022, that was subsequently included by management as part of the funds available for spending in the financial year under review, without appropriate authority. \uf0b7 Despite the Authority being in existence for over five years, it had not implemented key deliverables relating to its mandate which include licensing of warehouses, warehouse keepers and issuing of negotiable warehouse receipts books."], ["Uganda Wildlife Authority (UWA)", "Tourism Development", "Qualified", "\uf0b7 I did not obtain all the information I required to audit the Gorilla and Chimpanzee booking and reservation process to enable me fully satisfy myself about the accuracy of information reported by Management on revenue collected over the year. \uf0b7 The Authority spent beyond the approved budget limit, because extra funds from collections were spent on payment of fines and penalty levied by URA. UGX.4.77Bn spent arising from the tax audit of UWA revenue was not in any budget item and was incurred without authority of the Secretary to the Treasury who allocated the ceiling of UGX.106.75Bn. \uf0b7 Twenty-one (21) outputs with seventy-nine (79) activities worth UGX.9.77Bn were partially implemented. Out of the seventy-nine (79) activities, the entity fully implemented forty-six (46) activities; twenty-nine (29) activities were partially implemented, while four (04) activities remained unimplemented."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 602, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "602", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 602, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I reviewed the payroll budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.137.97Bn budgeted and approved wage funds for the four financial years, only UGX.134.332Bn was spent giving rise to unspent balances amounting to UGX.3.637Bn. \uf0b7 The Authority has not undertaken any assessment and/or revaluation of its assets for more than five (5) years despite having various assets still in use, but whose values have been depreciated to zero value in the asset register. \uf0b7 Total payables of UGX.49.526Bn were reported in the statement of financial position, out of which UGX.9.16Bn has been outstanding for more than one year. \uf0b7 Trade receivables have decreased to UGX.5.298Bn from previous year figure of UGX.5.546Bn. However, the outstanding amount is still high and has been outstanding for more than a year. \uf0b7 UWA had only disbursed UGX.4.785Bn in respect of revenue sharing for the surrounding communities in National parks, leaving a balance of UGX.7.44Bn undisbursed. \uf0b7 UGX.462Mn paid out as administrative advances, remained unaccounted for. There were no supporting documents while some of the payment vouchers were missing. \uf0b7 During the financial year, the Authority did not implement ten (10) planned procurements valued at UGX.7.371Bn. This delays service delivery.", null, null], ["Uganda Wildlife Education Center (UWEC)", "Tourism Development", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.3.2Bn during the year. However, by the end of the year UGX.3.9Bn had been collected representing a 122% performance. \uf0b7 I assessed the implementation of thirty-two (32) outputs that had been fully quantified with a total of forty-Five (45) activities worth UGX.11.932Bn and noted that thirteen (13) outputs with twenty (20) activities worth UGX.8.497Bn were partially implemented and one (1) output with One (1) activity worth a budget of UGX.228Bn was not implemented at all. \uf0b7 Out of 114 approved positions, a total of 91 positions were filled leaving a gap of 23 vacant positions. Understaffing leads to employees getting overwhelmed with the workload, leading to stress and poor performance levels hence reduced productivity."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 603, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "603", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 603, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The contract for the Development and Operationalization of the online Booking, ticketing system and commissioning/installation of the Pedestrian/Car Access control at UWEC was awarded in the financial year 2021-2022 at contract price of UGX.515Mn for period of six months, However, I noted the that the contract period had elapsed but the system had not been commissioned with the software development still incomplete and the civil works were incomplete with the car access not installed at the gate. The pedestrian access was not in use since the system that is supposed to operate it was incomplete. \uf0b7 During review of the procurement plan, it was noted that four (4) procurements with an estimated cost of UGX.2.444Bn remained unimplemented by 30th June 2023.", null, null], ["Uganda Wildlife Research and Training Institute (UWRTI)", "Human Capital Development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.495Bn, as Student fees and consultancy services during the year under review. However, by the end of the year, UGX.0.628Bn had been collected representing a 127% performance. \uf0b7 The entity had a budget of UGX.3.98Bn for which UGX.4.16Bn was realized representing a 105% performance. \uf0b7 Out of 27 employees on the Uganda Wildlife Research and Training Institute (UWRTI) February 2023 salary payroll, a total of 27 (100%) were fully verified. \uf0b7 21 staff who were appointed by the Ministry of Public Service when the Institute was a department under the Ministry of Tourism and Antiquities, are still on the Ministry\u2019s payroll. \uf0b7 One individual was on both the UWRTI payroll and Mountains of the Moon University payroll. The staff was appointed to UWRTI as a Principal Wildlife Research Officer effective 1st February 2021 for three years with a gross salary of UGX.3Mn per month and later appointed at Mountains of the Moon University as an Associate Professor. \uf0b7 UWRTI had funds totaling to UGX.0.24Bn as of 30th June 2023 on Stanbic Bank - Fees Account. The funds were not remitted to the Consolidated Fund."], ["UNDP Funded Project - Building Resilient Communities, Wetland Ecosystems and Associated", "Climate Change, Natural Resources, Environment and Water Management Development Programme", "Unqualified", "\uf0b7 No significant matters to report on."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 604, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "604", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 604, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Catchments in Uganda Implemented by the Ministry of Water & Environment", "", "", ""], ["UNDP Funded Project - Fostering Sustainability and Resilience for Food Security in Karamoja Sub Region Implemented by Ministry of Agriculture, Animal Industry and Fisheries", "Agro-Industrialization Programme", "Unqualified", "\uf0b7 I noted delays exceeding 7 months in the submission of work plans by the implementing partner to the funder for consideration and approval leading to late disbursement of funds. \uf0b7 I further noted that there was UGX.4,763,521,042 not returned to UNDP in line with the funding agreements."], ["UNDP Funded Project of Enhancing Conjunctive Management of Surface and Groundwater Resources in Selected Transboundary Aquifers Implemented by the Nile Basin Initiative", "", "Unqualified", "\uf0b7 No significant matter to report on."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 605, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "605", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 605, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["UNFPA FUNDED PROGRAMME (UGA09WYP/SR H/GBV) Implemented by Ministry of Education and Sports", "Human Capital Development Programme", "Unqualified", "\uf0b7 There were no reportable issues."], ["UNFPA Funded Programme (UGA09GBV/PG UG12) Implemented by Ministry of Gender Labour and Social Development", "Community Mobilization and Mindset Change Governance and Security Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["UNFPA Funded Programme (UGA09WYP/SR H/GBV) Implemented BY The Ministry of Health", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["UNFPA Funded Programme (UGA09WYP/SR H/GBV) Implemented by Ministry of Justice and Constitutional Affairs", "Governance and Security", "Unqualified", "\uf0b7 There were no reportable issues."], ["UNFPA Funded Programme (UGA09DPD/PG UG01) Implemented", "Community Mobilization and Mindset Change Human Capital Development", "Unqualified", "There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 606, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "606", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 606, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["by National Population Council", "", "", ""], ["UNFPA Funded Programme (UGA09WYP/SR H/GBV) Implemented by Uganda Bureau of Statistics", "Development Plan Implementation", "Unqualified", "There were no reportable issues."], ["Upgrading of Rwekunye \u2013 Apac \u2013 Lira Acholibur Road project", "Integrated Transport Infrastructure & Services", "Unqualified", "\u2022 Out of the total budget of UGX.164,434,164,130 for the year 2022/2023, only UGX.125,575,383,403. (76.4%) was received, resulting in shortfall of UGX.38,858,780,727. \u2022 Out of the available funds for spending of UGX.108,877,184,116, a total of UGX.108,840,603,609 was spent during the year leaving un-spent balance of UGX.36,580,507. This represents the absorption rate of 99.97%. \u2022 Out of the planned acquisition of 1157.82 hectares of land for the project, only 872.743 hectares were acquired representing 75.38% land acquisition status. \u2022 I reviewed the project progress status and established that Lot 1 physical progress was 22.33% against the planned physical progress of 84.83% and Lot 2, had a physical progress of 29.10% and the contractor has not submitted a well-resourced program of works to establish the planned quantities and progress. \u2022 There is limited access to Right of Way (ROW) for certain road sections which has hindered the timely completion of the road works. \uf0b7 I noted that acquisition of titles for the acquired land for which compensation had been made is still in process."], ["Using Mobile Technologies to Prevent Vulnerable Mothers From COVID 19 in Rural South Western Uganda (Mobile Mom Care) Project of", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 607, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "607", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 607, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Mbarara University of Science And Technology (MUST)", "", "", ""], ["Voices-MUST Project for the 12 months Period ended 16th August, 2022", "Human Capital Development", "Unqualified", "\uf0b7 According to the approved budget, the entity was supposed to receive USD.140,800 out of which USD.83,673, representing 59% of the budget was received resulting in a shortfall of USD.57,127 (41%). \uf0b7 I noted that out of USD.87,324 available funds, USD.35,954 (UGX.125,328,794) was spent representing an absorption level of 41%, leaving a balance of USD.51,370 (UGX.179,628,165) (59%) unspent. \uf0b7 I observed that MUST Voices Project had excess payments on items of salaries, travel, and indirect costs, worth USD.4,286. \uf0b7 I noted that all the employees were paid monthly salary from MUST Voices project to a tune UGX.81,229,629 (USD.23,303), yet they were full time employees of the University."], ["Water Supply and Sanitation in Refugee Hosting Communities in Northern Uganda Funded By (KFW) Project", "Human Capital Development", "Unqualified", "\uf0b7 Whereas the concept note was prepared for the project against the development committee guidelines, there was no evidence of approval from PS/ST. \uf0b7 Although the project profile was prepared by the Accounting Officer for this project, there was no evidence of approval from the Development committee before the project was operationalised by the entity. \uf0b7 Out of the budgeted revenue of UGX. 45.764Bn only UGX. 20.862Bn (45.6%) was received. Out of the total available funds of UGX.33.96Bn only UGX. 23.96Bn was spent resulting in unspent balance of UGX.10Bn representing absorption level of 70.1%."], ["Yumbe Referral Hospital", "Human Capital Development", "Unqualified", "\uf0b7 According to the approved budget, the Yumbe RRH did not plan to collect Non-Tax Revenue. However, by the end of the year UGX. 0.045Bn had been collected. Failure to plan for the collection of Non-Tax Revenue makes it difficult to measure and assess the performance of the revenue. \uf0b7 Out of the total warrants of UGX. 10.2Bn availed during the year, UGX.8.5 Bn was utilized by the hospital resulting in un-utilized warrants of UGX.1.7 Bn representing utilization of 83% \uf0b7 The hospital an approved wage budget of UGX.4.64Bn that was fully warranted out of which 2.97Bn representing utilization of 64%. The unutilised funds related to salaries, pension and gratuity."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 608, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "608", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 608, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Yumbe RRH had 125 employees on the HCM payroll of which 122 (98%) were fully verified, 2 (2%) partially verified and 1 staff did not show up. \uf0b7 A total of 26 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. \uf0b7 There was under-remittance of UGX 0.146Bn of statutory deductions that were made by Yumbe RRH during the period. \uf0b7 Out of 555 approved positions, a total of 132 (24%) positions were filled leaving a gap of 423 (76%) vacant positions. \uf0b7 deliveries worth UGX.0.86Bn out of the total funds released to NMS of UGX. 916,244,052 were not made. Non-delivery of drugs affects service delivery.", null, null], ["Fisheries Training Institute (FTI)", "Agro-Industrialization", "Unqualified", "\uf0b7 The Institute had an approved NTR budget of 1.45Bn which was all collected. Similarly, all the approved GOU budget of UGX.1.68Bn was availed to the entity. \uf0b7 Out of the total warrants/revenue of UGX.3.128Bn availed/received during the year, UGX.2.359Bn was utilized resulting in un-utilized funds of UGX.0.769Bn representing 75.41% utilization. \uf0b7 I sampled five (05) activities with a total budget of UGX.0.94Bn for assessment which was 44.4% of the total approved budget and noted that all of them were not quantified to enable assessment of performance. \uf0b7 A total of UGX.54.158Mn was still outstanding in fees dues from several students at Fisheries Training Institute (FTI). Comparatively, last financial year, management reported uncollected fees worth UGX.78.181Mn representing a 31% reduction in the level of outstanding fees from the Institute. \uf0b7 Activities such as procuring and delivery of laboratory equipment, fish cages, computers, hatchery materials, e-learning units, fish production tanks, brood stock (stocking) among others were not implemented due to delays in the procurement process."], ["Fisheries Training Institute for the financial year ended 30th June 2022", "Agro-Industrialization", "Unqualified", "\uf0b7 The Comparatives for goods and services in the financial statements were misstated by UGX.5,110,844,464 arising out of unaccounted for funds worth UGX.3,613,430,572 and doubtful supplies worth UGX.1,497,413,892 made in the financial year 2020/2021. \uf0b7 The Institute owns and holds land comprised in plot 5 Fisheries close, LRV 4407 Folio 12 which had previously been issued to a private developer (M/s Masindi Hotel"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 609, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "609", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 609, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "Ltd) by the Municipality. Despite cancellation of the lease by Entebbe Municipality in 2013, at the time of audit (2023), ownership was yet to revert to FTI. \uf0b7 The institute had dilapidated infrastructure and non-functional equipment such as fish aquarium, the boat yard among others. Similarly, a number of staff houses were still roofed with asbestos iron sheets, which presents a health risk to staff.", null, null], ["German Refugee Response Fund (GRRF) Project \u2013 The Scaled-Up Sustainable Domestic Water Supply and Sanitation Service Infrastructure in Rhino Camp Refugee Settlement, Arua District, Northern Uganda", "Public Sector Transformation", "Unqualified", "\uf0b7 No Material Reportable Issues"], ["Integrated Biorepository of H3africa Uganda (Ibrh3au) Project of Makerere University Ended 31st May, 2021", "Human Capital Development", "Unqualified", "USD 420,153.84 was spent out of total available funds of USD 1,218,222.19, resulting into unspent balance of USD 798,068.35, representing an absorption level of 34.5%."], ["Integrated Biorepository of H3Africa", "Human Capital Development", "Unqualified", "\uf0b7 Management budgeted to spend USD 1,475,169.72 but received USD 1,612,772.28 resulting in funds available to spend of USD.2,410,840.63."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 610, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "610", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 610, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda (IBRH3AU, Grant No.5u24hg007 05109\\) Ended 31st May, 2022", "", "", "\uf0b7 Of the funds available to spend, only USD 1,015,938.34 was spent, leaving USD 1,394,902.29 (58%) unspent. \uf0b7 Staff performance evaluation was not carried out; as evidenced by lack of performance evaluation reports."], ["MUST MACT Project for the period 1st June 2020 to 31st May 2021", "Human Capital Development", "Qualified", "\uf0b7 A total amount of GBP 59,861 was spent out of the total available funds of GBP 65,941, representing an absorption level of 91%, leaving a balance of GBP 6,080 (09%) unspent. \uf0b7 The Project had excess payments on an item of personnel, worth GBP 1,063.57. \uf0b7 Management did not disclose GBP 6,168.31 received from the London School of Hygiene and Tropical Medicine. \uf0b7 The Principal Investigator was paid monthly salary from the MACT project to a tune USD. 28,848 despite being employed by the University (Government) and earning a monthly salary."], ["Makerere-SIDA Bilateral Research Program", "Human Capital Development", "Unqualified", "\uf0b7 No material Issues to report on"], ["Makerere University Center for Health and Population Research (MUCHAP) Company 30th June, 2022", "Human Capital Development", "Unqualified", "\uf0b7 Review of the budget and the statement of financial performance and notes indicated that management budgeted to receive UGX.634,250,016 but only realised UGX.251,272,793 (40%), leading to a shortfall of UGX.382,977,223 (60%). \uf0b7 The Executive Director failed to convene Annual General Meetings in the period under review which may hamper the smooth management and governance of the Company."], ["Mbarara University of Science and technology (For the period 1ST JUNE, 2020 TO 31ST MAY, 2021)", "Human Capital Development", "Unqualified", "\uf0b7 Out of the available funds of USD.123,854; only USD.112,882 was spent representing an absorption level of 91% leaving unutilised amount of USD.10,972 (9%). \uf0b7 The Principal Investigator was paid monthly salary from the CAD project to a tune of UGX.23,501,040, (USD.6,531) for the period under review despite being employed as a lecturer on permanent terms by MUST where he earns a salary."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 611, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "611", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 611, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["MOMS Project For The 12 Months\u2019 Period Ended 14TH August 2018", "Human Capital Development", "Unqualified", "\uf0b7 A total of USD.37,084 was spent out of available funds of USD.51,132, representing an absorption level of 73%, leaving a balance of USD.14,048 (27%) unspent."], ["MRI-NIH Must Project for the period ended 31st May 2021", "Human Capital Development", "Unqualified", "\uf0b7 I noted that a total amount of USD 50,680 (UGX.179,668,318) was spent out of USD.72,926 (UGX.259,028,906) representing an absorption level of 69%, leaving a balance of USD.22,245 (UGX.79,360,588) (31%) unspent. \uf0b7 I observed that the Principal Investigator was paid monthly salary from the MRI NIH Project to a tune UGX.71,510,942 (USD.20,171.60) during the period under review yet he is a full time staff of the University."], ["MUST-TLD project for the period Ended 30th November 2021", "Human Capital Development", "Unqualified", "\uf0b7 The project budgeted had an approved budget of USD.20,169 (UGX.71,639,234), but only received USD.9,525 (UGX.33,833,881) representing 47% level of performance. \uf0b7 Of the funds available to spend of USD.13,952, a total amount of USD.11,363 was spent representing an absorption level of 81%, leaving a balance of USD.2,695 (19%) unspent."], ["Non- Communicable Diseases Biomedical, Clinical, Epidemiological and Implementation Science Research to Strengthen Evidence-Based Interventions, Policy and Control in Uganda 1st June 2019 To 31st May 2020", "Human Capital Development", "Unqualified", "\uf0b7 For the period under audit, the project budgeted to receive USD 245,890 but only USD 208,808 was received resulting into a shortfall of USD 37,082 (15.1%) \uf0b7 Out of the total of USD 208,808 received during the year, only USD. 100,965.64 was expended resulting into unspent funds of USD. 107,842.36 (51.6%). The funds were meant for activities that were not fully implemented by the end of the financial year which included Publications, participant tuition fees and health insurance among others."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 612, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "612", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 612, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Mactunicable Diseases Biomedical, Clinical, Epidemiological and Implementation Science Research to Strengthen Evidence-Based Interventions, Policy and Control in Uganda 1st June 2021 To 31st May 2021", "Human Capital Development", "Unqualified", "\uf0b7 A review of the Project funding revealed that out of the available project funds for spending of USD 265,410.36, only USD 227,370.38 was expended resulting into unspent funds of USD. 38,039.98"], ["Nagoya Protocol on Access to Genetic Resources and Benefit Sharing in Uganda (ABS) National Environment Management Authority (2020-2021)", "Human Capital Development", "Unqualified", "\uf0b7 Out of the expected cumulative donor disbursement of USD 830,813 only USD 748,324 was received representing 94% performance. \uf0b7 I sampled fourteen (14) activities worth USD 830,813 and noted that targets for the fourteen (14) activities were yet to be achieved. \uf0b7 Out of the USD 830,813 that was budgeted for the FY 2022/23, USD 748,324 was available for representing a 90% performance. \uf0b7 Out of the total available funds of USD 748,324 only USD 166,577 was spent resulting in unspent balance of USD 581,747 representing an absorption level of 22%. \uf0b7 The intended services for the project were not achieved as there was slow implementation of activities."], ["Nurturing Genomics and Bio-Informatics Research Capacity in Africa (BRECA)", "Human Capital Development", "Unqualified", "\uf0b7 Out of the budgeted funds of USD.249,932, only USD.208, 836 was released resulting in under funding of USD.41,096 (16.4%) \uf0b7 Out of the total funds of USD.208,836 received during the year, only USD.177,480.28 was expended resulting into unspent funds totalling to USD.31,355.72 (15%). The failure to utilize the released funds resulted into partial or non-implementation of planned activities, such as procurement of"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 613, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "613", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 613, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Project of Makerere University 1st September 2017 to 31st August 2018", "", "", "equipment, materials and supplies, and payment of Finance and Administrative Costs."], ["Nurturing Genomics and Bio-Informatics Research Capacity in Africa (BRECA) Project of Makerere University 1st September 2018 to 31st August 2019", "Human Capital Development", "Unqualified", "\uf0b7 Out of the available Project funds of USD.198,895.72, only USD.188,716.82 was expended resulting into unspent funds totalling to USD.10,178.90."], ["Nurturing Genomics and Bio-Informatics Research Capacity in Africa (BRECA) Project of Makerere University 1st September 2019 to 31st August 2020", "Human Capital Development", "Unqualified", "\uf0b7 Out of the available Project funds of USD 234,429.60 only USD 231,933.30 was expended resulting into unspent funds totalling to USD. 2,496.30."], ["Nurturing Genomics and Bio-Informatics Research Capacity in", "Human Capital Development", "Unqualified", "\uf0b7 Out of the available Project funds for spending of USD.318,066.30, only USD.251,685.86 was expended resulting into unspent funds of USD.66,380.44. The under absorption of funds translates into underperformance since some activities were not implemented for example; procurement of materials and supplies, student travel for further studies and renovation of 3 blocks at Kasangati."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 614, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "614", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 614, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Africa (BRECA) Project of Makerere University 1st September 2020 to 31st August 2021", "", "", "\uf0b7 Finance and Administrative overheads of 8% of the budget worth USD.73,690 were not remitted to the University by the Project. These funds were to be used for renovating three blocks at Kasangati where Masters and PhD trainees in Bioinformatics were to be housed."], ["Oncology- MUST project for the 6-month Period ended 31st July 2016", "Human Capital Development", "unqualified", "\uf0b7 I observed that MUST Oncology Project had excess payment on an item of personnel costs, worth USD.474.42. \uf0b7 A total amount of USD.11,337 (UGX.36,959,989) was spent out of USD.12,853 (UGX.41,897,716) representing an absorption level of 88%, leaving a balance of USD.1,515 (UGX.4,937,726) (12%) unspent."], ["PACO-MUST Project for the period ended 31st Dec 2021", "Human Capital Development", "Unqualified", "\uf0b7 I observed that MUST PACO Project had excess payments on items of personnel costs, worth USD.11,508 (UGX.40,637,625). \uf0b7 An employee was paid monthly salary from MUST PACO Project to a tune UGX.19,450,800 (USD.5,508) during the period under review yet She is a full-time employee of the University."], ["Pandemic related Disruptions in HIV \u201cCare among adolescents and young adults living with HIV (AYALWH) and the Potential For Health Interventions\u201d Project for the period ended 6t September 2022", "Human Capital Development", "Unqualified", "\uf0b7 Out of the total budget of USD.60,000, only USD.43,787 73%) was realized, leading to a shortfall of USD.16,213 (27%). \uf0b7 Out of the total amount received, only USD.28,051 (64%) was absorbed resulting into an under absorption of USD.15,736 (36%)."], ["RASA-MUST Project for the", "Human Capital Development", "Unqualified", "\uf0b7 According to the approved budget, the entity was supposed to receive USD.61,744 (UGX.217,414,208) out of which USD.44,415 (UGX.156,394,529) was received"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 615, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "615", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 615, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["period ended 31st March, 2022", "", "", "representing 72% of the budget, resulting in a shortfall of USD.17,329 (UGX.61,019,222) (28%). \uf0b7 Some employees were paid monthly salary from MUST RASA Project to a tune UGX.124,009,608 (USD.35,218) during the period under review and yet the above staff were employed by MUST where they were also paid monthly salaries."], ["Reducing Climate Change Vulnerability of Local Communities in Uganda Through Ecosystems Based Adaptation (EBA) in Wetlands and Forest Ecosystems Project (For the year ended 31st December 2021)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 The project was implemented without ever being in the Public Investment Plan (PIP). \uf0b7 Out of the expected cumulative disbursement of UGX 2,452,138,031 only UGX 1,104,802,203 was received representing a 45% performance. \uf0b7 Out of the twenty-four (24) activities sampled worth UGX 2,268,128,595 (USD. 618,058), all the targets for the twenty-four (24) activities were yet to be achieved. \uf0b7 Out of the approved budget of UGX 2.45 Bn (US$ 668,200) for the year 2021 only UGX. 1.1Bn (US$ 301,055) was available for spending resulting in a shortfall of UGX.1.35Bn (55%). \uf0b7 Out of the total available funds of UGX 1.104 Bn, only UGX 0.142Bn (11.3%) was spent resulting in unspent balance of UGX.0.962Bn. \uf0b7 There was delay in take-off of project activities in the selected sites thereby affecting overall service delivery. \uf0b7 The entity received off-budget financing to a tune of UGX 1.1 billion."], ["Refugee Integration- MUST project for the period ended 31st December 2021", "Human Capital Development", "Unqualified", "\uf0b7 According to the approved budget as outlined in Article 4 of the Grant Agreement, the entity was supposed to receive EUR.48,248 (UGX.204,716,264) out of which nothing was received, but rather balance brought forward was utilized worth EUR.6,068.83 (UGX.25,429,470). \uf0b7 Three employees were paid monthly salary from MUST Refugee Integration Project to a tune UGX.18,529,056 (EUR.4,367) (translated using a rate of EUR.1 to equal to UGX.4,242.84."], ["Social Networks Study Project in MUST for the Period ended 30th June 2021", "Human Capital Development", "Unqualified", "\uf0b7 According to the approved budget as outlined in the Modification of the Consortium Agreement, the entity was supposed to receive USD.319,941 (UGX.1,155,306,951). However, only USD.275,295 (UGX.994,090,245) representing 86% of the budget was received, resulting in a shortfall of USD.44,646 (14%)."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 616, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "616", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 616, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of USD.277,141 (UGX.1,000,692,292) of funds available for the period, a total amount of USD.226,294 (UGX.817,045,451) was spent, representing an absorption level of 82%, leaving a balance of USD.50,848 (UGX.183,646,841) (18%) unspent. \uf0b7 I observed that management used direct procurement method to procure health insurance worth UGX.6,630,000 (equivalent to USD.1,837), without appropriate justification.", null, null], ["TB-SPEDD Project of Mbarara University of Science and Technology for the Period ended 31st October 2021", "Human Capital Development", "Unqualified", "\uf0b7 Euros 65,228.48 was spent representing an absorption level of 96%, leaving a balance of Euros 2,415.5 (4%) unspent."], ["The Analysis of past and projected future land use change and its Impact on the sediment Fluxes in RWIZI Catchment (RWIZI) project for the period ended 31st December 2020", "Human Capital Development", "Unqualified", "\uf0b7 The project had Euros 28,243.89 available to spend, but spent only Euros 20,068.57 (71%), leaving a balance of Euros 8,175.32 (29%) unspent."], ["The skills acquisition project in Mbarara University of Science and Technology for the period ended 31st May 2022", "Human Capital Development", "Unqualified", "\uf0b7 A total amount of GBP.67,827 was spent on activities of the project, representing an absorption level of 72%, leaving a balance of GBP.26,163.80 (28%) unspent."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 617, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "617", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 617, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["The Third National Communication Project Implemented by Ministry of Water and Environment (TNC) December 2022", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "The following was noted: \uf0b7 A Project concept note was prepared and approved as evidenced in an approval letter of 16th February 2019. \uf0b7 A project profile was prepared and approved by the Development committee as evidenced by DC communication of approval of October 2028. \uf0b7 The Project Pre-feasibility and Feasibility studies were undertaken and that reports were approved by the DC of MoFPED as evidenced by Copies of the approval minutes availed for audit. \uf0b7 Whereas the project was expected to end on the 30th of June 2024, an extension of one year ending 30th June 2025 was granted to complete all the project deliverables and manage the defects liability period. \uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved. \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance. \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent resulting representing an absorption level of 97.8%. \uf0b7 I noted that some projects had been completed while others were still ongoing implying that service delivery was yet to be fully realized."], ["Uganda Country Coordinating Mechanism (UCCM) (for the year ended 31st December 2022)", "Human Capital Development", "Unqualified", "\uf0b7 UCCM budgeted to receive revenue of UGX. 2,548,835,136 for the year 2022. Of this budget, UGX.1,695,987,057 was realized representing an overall performance of 66.5% of the target and a shortfall of UGX.852,848,079, I advised the Accounting Officer to continue liaising with the respective stakeholders to ensure operational efficiencies that support timely release of funds. \uf0b7 Out of the UGX.1,695,987,057 received, UGX. 374,977,836 was from Global fund; UGX.1,205,000,001 from Government of Uganda (Uganda Aids Commission) and UGX.116,009,220 from GIZ. In addition, UCCM had an opening balance of UGX.191,748,233. As a result, the available funds were UGX. 1,887,735,290 during the year; However out of a total of UGX.1,887,735,290 funds available during the year, a total of UGX.1,370,361,271 was spent resulting into an unspent balance of UGX.517,374,019 representing 27.4% of the available funds; The under absorption of funds has affected the implementation of planned activities of UCCM."], ["WIMS-MUST Project for the Period 1st September", "Human Capital Development", "Unqualified", "The following was noted; \uf0b7 The entity was supposed to receive USD.31,753, out of which USD.30,556 was received representing 96% of the budget, resulting in a shortfall of USD.1,197 (4%)."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 618, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": [["The Third National Communication Project Implemented by Ministry of Water and Environment (TNC) December 2022", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "The following was noted: \uf0b7 A Project concept note was prepared and approved as evidenced in an approval letter of 16th February 2019. \uf0b7 A project profile was prepared and approved by the Development committee as evidenced by DC communication of approval of October 2028. \uf0b7 The Project Pre-feasibility and Feasibility studies were undertaken and that reports were approved by the DC of MoFPED as evidenced by Copies of the approval minutes availed for audit. \uf0b7 Whereas the project was expected to end on the 30th of June 2024, an extension of one year ending 30th June 2025 was granted to complete all the project deliverables and manage the defects liability period. \uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved. \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance. \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent resulting representing an absorption level of 97.8%. \uf0b7 I noted that some projects had been completed while others were still ongoing implying that service delivery was yet to be fully realized."], ["Uganda Country Coordinating Mechanism (UCCM) (for the year ended 31st December 2022)", "Human Capital Development", "Unqualified", "\uf0b7 UCCM budgeted to receive revenue of UGX. 2,548,835,136 for the year 2022. Of this budget, UGX.1,695,987,057 was realized representing an overall performance of 66.5% of the target and a shortfall of UGX.852,848,079, I advised the Accounting Officer to continue liaising with the respective stakeholders to ensure operational efficiencies that support timely release of funds. \uf0b7 Out of the UGX.1,695,987,057 received, UGX. 374,977,836 was from Global fund; UGX.1,205,000,001 from Government of Uganda (Uganda Aids Commission) and UGX.116,009,220 from GIZ. In addition, UCCM had an opening balance of UGX.191,748,233. As a result, the available funds were UGX. 1,887,735,290 during the year; However out of a total of UGX.1,887,735,290 funds available during the year, a total of UGX.1,370,361,271 was spent resulting into an unspent balance of UGX.517,374,019 representing 27.4% of the available funds; The under absorption of funds has affected the implementation of planned activities of UCCM."], ["WIMS-MUST Project for the Period 1st September", "Human Capital Development", "Unqualified", "The following was noted; \uf0b7 The entity was supposed to receive USD.31,753, out of which USD.30,556 was received representing 96% of the budget, resulting in a shortfall of USD.1,197 (4%)."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 618, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "618", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 618, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["2020 to 31st August 2021", "", "", "\uf0b7 A total amount of USD.29,702 (UGX.106,544,443) was spent representing an absorption level of 95%, leaving a balance of USD.1,468 (UGX.5,393,210) (5%) unspent."], ["WOTRO MRI Project of Mbarara University of Science and Technology", "Human Capital Development", "Unqualified", "\uf0b7 The project received EURO.13,860 (81%) out of the budgeted amount of EURO.17,138. \uf0b7 From the total of funds available to spend of EURO.15,489, only EURO.8,670 was spent representing an absorption level of 60%."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 619, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed. \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented. \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review. \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "619", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, {"headings_1": {"content": "e.", "page": 558, "level": 5}}], "page": 619, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "REPORTS AND CONSOLIDATED FINANCIAL STATEMENTS OF THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORTS AND CONSOLIDATED FINANCIAL STATEMENTS OF THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "page": 620, "level": 5}}, {"headings_1": {"content": "f.", "page": 558, "level": 5}}], "page": 620, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "620", "metadata": {"headings": [{"headings_0": {"content": "REPORTS AND CONSOLIDATED FINANCIAL STATEMENTS OF THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "page": 620, "level": 5}}, {"headings_1": {"content": "f.", "page": 558, "level": 5}}], "page": 620, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["LIST OF TABLES - VIII", "LIST OF ACRONYMS - XI", "GLOSSARY OF TERMS - XIII", "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT - 15", " 1.0 INTRODUCTION AND PURPOSE - 15", " 1.1 GENERAL INTRODUCTION - 15", " 1.2 PURPOSE - 15", " 1.3 CHANGES IN REPORTING RESULTING FROM ACCOUNTABILITY AND BUDGET REFORMS - 16", " 1.4 SUMMARY OF AUDIT RESULTS - 16", "PART 2: REPORTS ON CONSOLIDATED FINANCIAL STATEMENTS - 19", "2.1 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS OF", "THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH", "JUNE 2023 - 19", " 2.1.1 IMPLEMENTATION OF THE APPROVED BUDGET - 19", " 2.1.2 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL - 25", " 2.1.2.1 VALIDATION OF GOVERNMENT EMPLOYEES - 25", " 2.1.2.2 PAYMENTS ON WRONG SCALES - 28", " 2.1.3 MANAGEMENT OF THE PARISH DEVELOPMENT MODEL (PDM) - 28", "2.1.4 CONSOLIDATION OF ANNUAL ACCOUNTS OF MDAS AND LOCAL GOVERNMENTS WITHOUT", "CHANGE IN LEGISLATION - 33", " 2.1.5 CHANGE IN ACCOUNTING TREATMENT FOR NON-CURRENT ASSETS - 34", " 2.1.6 PAYABLES \u2013 UGX.10.818TN - 34", " 2.1.7 CLASSIFIED EXPENDITURE \u2013 UGX.728BN - 35", " 2.1.8 AUDIT OF PUBLIC DEBT - 35", " 2.1.8.1 PUBLIC DEBT PORTFOLIO ANALYSIS - 35", " 2.1.8.2 ANALYSIS OF EXTERNAL DEBT - 36", " 2.1.8.3 MOVEMENT OF DOMESTIC DEBT STOCK - 38", " 2.1.8.4 CONTINUED HIGH COST OF BOND SWITCHES TO GOVERNMENT - UGX.1.227TN - 40", " 2.1.8.5 CONTINUED ABSENCE OF A POLICY TO GUIDE SWAP ARRANGEMENTS - 41", " 2.1.8.6 ASSESSMENT OF DEBT SUSTAINABILITY - 42", " 2.1.8.6.1 DEBT TO GDP RATIO - 42", " 2.1.8.6.2 INTEREST TO TOTAL REVENUE RATIO - 43", " 2.1.8.7 HIGH PENALTY FEES CHARGED BY BOU DUE TO FAILURE TO PAY DEBT - UGX.405BN - 44", " 2.1.8.8 CONTINUED INCURRENCE OF HIGH COMMITMENT FEES - 44", " 2.1.8.9 REVIEW OF LOAN AGREEMENTS - 45", " 2.1.8.9.1 REVIEW OF INTEREST RATE SWAP AGREEMENTS - 45", " 2.1.8.9.2 PENALTIES ARISING FROM CANCELLATION OF LOANS - 46"], "page": 2}, {"content": ["2.1.8.9.3 CONTINUED BORROWING OF NON CONCESSIONAL LOANS FOR BUDGET SUPPORT \u2013", "USD.694,361,997 - 47", "2.1.9 EFFECTIVENESS OF NPA RETROSPECTIVE APPROVAL OF PROJECTS FUNDED BY LOANS", "AFTER CABINET RESOLUTIONS - 48", " 2.1.10 DOMESTIC ARREARS - 49", " 2.1.11 FAILURE TO OBTAIN APPROPRIATION FOR BONUS PAID BY URA - UGX.11.63BN - 53", " 2.1.12 ABSENCE OF A NATIONAL RESEARCH AGENDA - 53", " 2.1.13 IMPLEMENTATION OF PUBLIC FINANCIAL MANAGEMENT SYSTEM - 54", "2.2 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED SUMMARY STATEMENT OF", "FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE", "YEAR ENDED 30TH JUNE 2023 - 56", "PART 3: KEY FINDINGS FROM PROGRAMME AUDITS - 75", " 3.1 REVIEW OF THE PROGRAMMATIC APPROACH TO PLANNING AND BUDGETING - 75", " 3.1.1 AREA OF COMMENDABLE PERFORMANCE - 76", " 3.1.2 AREAS THAT NEED ATTENTION - 76", " 3.2 INDIVIDUAL PROGRAMME KEY AUDIT FINDINGS - 84", " 3.2.1 HUMAN CAPITAL DEVELOPMENT PROGRAM - 84", " 3.2.2 INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES PROGRAM - 88", " 3.2.3 MINERAL DEVELOPMENT PROGRAMME - 89", " 3.2.4 AGRO-INDUSTRIALISATION PROGRAMME - 91", " 3.2.5 ADMINISTRATION OF JUSTICE PROGRAMME - 97", " 3.2.6 GOVERNANCE AND SECURITY PROGRAMME - 100", " 3.2.7 REGIONAL BALANCE DEVELOPMENT PROGRAMME - 107", " 3.2.8 PUBLIC SECTOR TRANSFORMATION PROGRAMME - 110", " 3.2.9 COMMUNITY MOBILIZATION & SENSITIZATION PROGRAM - 112", "3.2.10 CLIMATE CHANGE, NATURAL RESOURCES, ENVIRONMENT AND WATER MANAGEMENT", "PROGRAMME - 113", " 3.2.11 DEVELOPMENT PLAN IMPLEMENTATION PROGRAMME - 116", " 3.2.12 PRIVATE SECTOR DEVELOPMENT PROGRAMME - 117", " 3.2.13 INNOVATION, TECHNOLOGY DEVELOPMENTS AND TRANSFER PROGRAMMES - 123", " 3.2.14 TOURISM DEVELOPMENT PROGRAMME - 124", " 3.2.15 DIGITAL TRANSFORMATION PROGRAMME - 126", " 3.2.16 SUSTAINABLE URBANISATION AND HOUSING PROGRAMME - 127", " 3.2.17 LEGISLATION, OVERSIGHT AND REPRESENTATION PROGRAMME - 127", " 3.2.18 SUSTAINABLE DEVELOPMENT OF PETROLEUM RESOURCES - 127", " 3.2.19 MANUFACTURING PROGRAMME - 127", " 3.2.20 SUSTAINABLE ENERGY DEVELOPMENT PROGRAMME - 129", "PART 4: VALUE FOR MONEY, PFM ASSESSMENT AND ENGINEERING AUDITS - 159"], "page": 3}, {"content": [" 5.3 SPECIAL AUDITS - 297", "5.3.1 SPECIAL AUDIT REPORT ON UPDATE/RECONFIRMATION OF LIABILITIES OF BUSOGA", "UNIVERSITY - 297", "5.3.2 SPECIAL AUDIT REPORT ON VERIFICATION OF AMOUNT PAYABLE TO M/S STEAM", "INVESTMENTS LTD BY UGANDA ELECTRICITY TRANSMISSION COMPANY LIMITED - 298", "5.3.3 SPECIAL AUDIT ON THE VERIFICATION OF ASSETS AND LIABILITIES OF MOUNTAINS OF", "THE MOON UNIVERSITY - 298", "5.3.4 SPECIAL AUDIT REPORT ON EIGHT GRID EXTENSION PROJECTS IMPLEMENTED BY RURAL", "ELECTRIFICATION AGENCY UNDER MINISTRY OF ENERGY AND MINERAL", "DEVELOPMENT - 299", "5.3.5 SPECIAL AUDIT ON THE CONSTRUCTION OF SELECTED COURTS UNDER THE", "JUDICIARY - 300", "5.3.6 SPECIAL AUDIT REPORT ON ALLEGED MISMANAGEMENT OF FUNDS FOR KANARA WATER", "SUPPLY PROJECT IN KITAGWENDA DISTRICT (PHASE II &III) AND KIKAZI-NTARA", "ROAD - 301", "5.3.7 FORENSIC INVESTIGATION REPORT INTO COVID-19 RESPONSE FUNDS IN MINISTRY OF", "GENDER, LABOUR AND SOCIAL DEVELOPMENT (MOGLSD) - 302", " 5.3.8 OTHER SPECIAL AUDITS ON VALUATIONS AND VERIFICATIONS - 302", "PART 6: HIGHLIGHTS FROM LOCAL GOVERNMENT AUDITS - 304", " 6.1 EDUCATION DEVELOPMENT GRANT - 304", " 6.2 MICRO SCALE IRRIGATION - 306", "6.3 UTILISATION OF DISCRETIONARY DEVELOPMENT EQUALIZATION GRANT (DDEG) NON-", "USMID GRANT - 308", " 6.4 DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (DRDIP) - 309", " 6.5 TRANSITIONAL ROAD REHABILITATION GRANT - 314", "6.6 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT)", "PROGRAM - 316", " 6.7 UGIFT INFRASTRUCTURE PROJECTS IMPLEMENTED ON UNTITLED LAND - 318", " 6.8 IMPLEMENTATION OF UGANDA ROAD FUND - 319", "6.9 UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT, ADDITIONAL", "FINANCING (USMID-AF) - 320", "6.10 DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT (DWSSCG) .324"], "page": 7}, {"content": ["Table 1: Summary of Performance - 17", "Table 2: Summary of Current Year Opinions - 18", "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last Four years - 18", "Table 4: Summarising Key audit observations on Budget Performance - 20", "Table 5: Showing number of staff on main and short-term/temporary payrolls submitted for validation", " - 26", "Table 6: Summarising validation results - 26", "Table 7: Summarising PDM Releases - 29", "Table 8: Table Showing growth in external debt - 37", "Table 9: Showing domestic debt stock for the past four years - 39", "Table 10: Showing trends in domestic debt stock - 39", "Table 11: Showing Bond Switches UGX1.227Tn - 40", "Table 12: Showing debt position over the last 5 FYs - 42", "Table 13: Table Showing interest to total revenue ratio - 43", "Table 14: Table Showing commitment fees - 45", "Table 15: Table Showing payments and receipts under Interest rates swap - 46", "Table 16: Table Showing penalties arising from cancellation of loans - 47", "Table 17: Table Showing Borrowing of Concessional loans for Budget Support - 48", "Table 18: Table Showing Analysis of Domestic arrears for the last five financial years (Amounts in UGX", "Tn) - 49", "Table 19: Table Showing Growth in Domestic Arrears from Previous Financial year - 49", "Table 20: Showing entities not consolidated - 57", "Table 21: Profitability of Public Corporation and State Enterprises - 59", "Table 22: Profitability for the Financial Institutions - 62", "Table 23: Operating Margin of Public Corporation and State Enterprises - 63", "Table 24: Returns on Assets - 66", "Table 25: Return on Asset for the Financial Institutions - 68", "Table 26: Liquidity Assessment - 69", "Table 27: Loans and Advances performance - 71", "Table 28: Showing Debt Analysis - 72", "Table 29: Showing the 20 programmes - 75", "Table 30: Performance of warrants by programmes - 79", "Table 31: Utilization of warrants by Programmes - 80", "Table 32: Status of Tax appeals for the year ended 30th June 2023 - 100", "Table 33: Table showing funds absorption climate change, natural resource programme - 113", "Table 34: Table Showing Government Debt - 117", "Table 35: schedule of entities reporting arrears - 135"], "page": 8}, {"content": ["Table 36: showing Employees in Other Government Organisations who did not appear for the", "Headcount and were not accounted for - 138", "Table 37: Schedule of Entities with unpaid Salaries UGX.2.2Bn - 138", "Table 38: Schedule of entities running in-house provident funds - 139", "Table 39: Summary of proposed Employee Deletions from the Payroll Arising from the Payroll Special", "Audit Exercise - 139", "Table 40: Table showing Engineering /Public Works audits during the period of reporting - 259", "Table 41: Table showing advance payment guarantees for five (05) projects expired prior to recovery", "of advance worth UGX 2,716,467,669 - 261", "Table 42: Table showing delayed completion of works on ten projects - 262", "Table 43: Table showing delayed contractor payments attracting interest - 263", "Table 44: Table showing sites inspected with omissions or defects on site - 265", "Table 45: Table showing incidences of inadequate implementation of environmental, health, social and", "safety measures - 266", "Table 46: Table showing works where concrete elements did not meet the expected minimum", "compressive strength - 267", "Table 47: Table showing projects with failed parameters of Gravel and course aggregate - 268", "Table 48: Table showing inconsistencies in some of the quantities certified in all the ten (10) contracts", " - 269", "Table 49: Table showing contracts with omissions in the designs which could compromise the", "performance and safety of the constructed infrastructure - 271", "Table 50: Table showing delays in project completion - 273", "Table 51: Showing unjustified/irregular payment to contractors - 274", "Table 52: Showing omissions and defects at the following fourteen (14) sites - 275", "Table 53: Showing projects where the supervision teams did not test some of the materials used prior", "to their incorporation into the works - 277", "Table 54: Showing failures of some of the concrete elements and parameters for some of the sampled", "materials - 278", "Table 55: Inconsistencies in some of the quantities certified in twelve (12) out of the fifteen (15)", "contracts - 279", "Table 56: Schedule of IS Audits undertaken - 290", "Table 57: Description of Information Systems at UNEB - 292", "Table 58: Showing special audits on valuations and verifications - 302", "Table 59: Schedule of implement various infrastructure projects UGX.6.499Bn - 308", "Table 60: Schedule of breakdown of the planned and actual activities implemented - 310", "Table 61: completed infrastructure worth UGX.12.041Bn not in use by the communities due to lack of", "medical equipment - 312", "Table 62: Planned and actual activities that were implemented using the program funds - 316"], "page": 9}, {"content": ["Table 63: Roads rehabilitated at a cost of UGX.13.469Bn - 320", "Table 64: Breakdown of planned and actual activities using DWSSCG Grant - 324"], "page": 10}]} \ No newline at end of file diff --git a/reports/Chunks/Delivery of Universal Primary Education, Value for money Audit Report ,2023.chunks.json b/reports/Chunks/Delivery of Universal Primary Education, Value for money Audit Report ,2023.chunks.json deleted file mode 100644 index 7209850b7133bbb9996630198e79e31cbead7deb..0000000000000000000000000000000000000000 --- a/reports/Chunks/Delivery of Universal Primary Education, Value for money Audit Report ,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "\\\\ 7", "metadata": {"headings": [], "page": 1, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Be;", "metadata": {"headings": [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], "page": 1, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "VALUE FOR MONEY AUDIT REPORT ON THE DELIVERY OF UNIVERSAL PRIMARY EDUCATION IN UGANDA \nREPORT OF THE AUDITOR GENERAL \nDECEMBER 2023 \nTABLE OF CONTENTS \nLIST OF TABLES LIST OF ACRONYMS. \nEXEGUTIVE SUMMARY viii ns \nCHAPTER ONE \n1.0 INTRODUCTION \n1.1 Background 1.2 Motivation \n1.3 Description of the Audit Area... \n1.3.1 General Description. \n1.3.2 Legal Framework. \n1.3.3 Meloniand.Missioni.essumsunsneenme \n1.3.4 UPE overall objective 1.3.5 Activities \n1.3.6 Organizational Structure .... \n1.3.7 Funding \n1.4 Audit Objective \n1.4.1 Audit Questions... \n1.5 Audit Scope \nCHAPTERTWO \n7 una \n2.0 AUDIT METHODOLOGY ..usscssssonsaessssssensessserunusaunsnennennenavnernennnnernennsnenesnne 7 anne \n2.1 Sampling \n2.2 Data Collection Methods .... \n3.1 Roles and Responsibilities of key Players 3.2 Process Description \n4.0 FINDINGS, CONCLUSIONS AND RECOMMENDATIONS. 4.1 Regulatory and Institutional Framework... \n4.1.1 Absence of UPE Policy \n4.1.2 Other policies supporting the implementation of UP! \n4.2 \nTeachers preparedness to deliver effective pupil learning \n. \n4.3.4 Shortage of Staff Housing. APPENDICEG..............:cssessesee \nAppendix IV: List of people interviewed \nAppendix V(a): Schools that charged PTA Fees... \nAppendix V(b): Schools where pupils were absent due to failure to pay PTA fees. Appendix VI: Automatic promotion policy. \nAppendix VII: Parishes without GoU aided UPE Schools \nLIST OF TABLES \nTable 1: Activities of Department of Basic Education \u00ab..erueeernernennennennnnunsnnnnnnnennannennensansenann onen 5 Table 2: Funding for UPE management .......scccccseseesssensteeteeseeteteteseesstssserscssieseseaerssesseseeeseees 6 Table 3; Total number of schools in Uganda by region....eesesssessessnenennnenenennnnnennnnnnnnnnnenennasananen 3 \nTable 4: Sampled Schools .... \nTable 5: Roles and Responsibilities of Key Players \nTable 6: Topics merged, brought forward, condensed or deleted.....useneereeeenesnsnenssnenenn 20 Table 7: Primary Six syllabus coverage \nTable 8: Primary Four coverage \nTable 9 showing: Average and regional teacher to pupil ratios \nTable 10: Showing Teacher Shortages in SNE Schools \n. \nTable 11: Classroom to pupil ratios .ueueeseseesunnernennennennennnnnennnnennunnnnnnnnsanannansassansensonnenennnennnnenen 29 Table 12: Schools with worst Classroom to pupil ratios .nuesesenennesennnnennnennnnnnnnnensnnenanannennensennsnnn 29 Table 13: Desk to pupil ratios ..uuneseensnenenssnnersenennnnenannnnennennnnnnnonnenennnennennnnnnnsnensenensnnnssesesesssnn 31 Table 14: Latrine to pupil ratios \nTable 15: Schools with worst Latrine to pupil ratios seareeseesaeeenennennennenenennennnerennenennenannnnnenanae 32 Table 16: Latrine challenges in some schools..eneneeseseenenenennennenennennnnnnnennnenannsnsnnnenensnnanantnnnn 33 Table 17: Houses constructed using PTA funding and other support zunneenenenennnnenennnenennenennnennn 34 \nFigures \nFigure 1: Parishes without UPE Schools... Figure 2: Preparation of subject schemes", "metadata": {"headings": [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}, [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Be;", "page": 1, "level": 2}}]], "page": 1, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Pictures", "metadata": {"headings": [{"headings_0": {"content": "Pictures", "page": 6, "level": 6}}, {"headings_1": {"content": "Be;", "page": 1, "level": 2}}], "page": 6, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Pleture 1: Crowded:' Class... \n30 nu E \nPicture 2: Congested Class \nPictures 3 and 4: Learners of different Levels sharing Classrooms. Picture 5: Six Pupils sharing a desk \nPicture 6: Student writing exams using a drum \nPiet\u00fcre 7 Leamners seated\u2019on:theifot:. \n32 can nen nenn \nPicture 8: Latrine shared by Girls and Boys \n33 .ueeerereenenerennenenenennenenennenenennnnnnenennenennnennnnnnnenenenannn \nPicture 9: Dilapidated Girls! Latin... \n33 ep iaiane ae eonh \nPleture 10: Makeshift Gatrine \n34 sccspaccsncsce: a \nPicture 11: Tollet'made'of Papyf\u00fcs..enunenunenn \n34 a \u2014 \nLIST OF ACRONYMS \n\\| Acronyms Meaning \n\\| \\| \nCAO Chief Administrative Officer \\| \n[CG Central Government \n\\| CoU Church of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Pictures", "page": 6, "level": 6}}, {"headings_1": {"content": "Be;", "page": 1, "level": 2}}, [{"headings_0": {"content": "Pictures", "page": 6, "level": 6}}, {"headings_1": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Pictures", "page": 6, "level": 6}}, {"headings_1": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Pictures", "page": 6, "level": 6}}, {"headings_1": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Pictures", "page": 6, "level": 6}}, {"headings_1": {"content": "Be;", "page": 1, "level": 2}}], [{"headings_0": {"content": "Pictures", "page": 6, 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Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "CRE", "metadata": {"headings": [{"headings_0": {"content": "CRE", "page": 7, "level": 3}}, {"headings_1": {"content": "Pictures", "page": 6, "level": 6}}], "page": 7, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Christian \nReligious Education . \\| DEO \\| District Officer \nEducational \nDES \\| Directorate of Education Standards \\| DIS District Inspector of Schools \nDLG \nDistrict Local Government ee \\| EMIS \u2018Educ N formation System \nGoU \\_\\_\\_Governmentoflganda \\| IRE Islamic Religious Education", "metadata": {"headings": [{"headings_0": {"content": "CRE", "page": 7, "level": 3}}, {"headings_1": {"content": "Pictures", "page": 6, "level": 6}}, [{"headings_0": {"content": "CRE", "page": 7, "level": 3}}, {"headings_1": {"content": "Pictures", "page": 6, "level": 6}}], [{"headings_0": {"content": "CRE", "page": 7, "level": 3}}, {"headings_1": {"content": "Pictures", "page": 6, "level": 6}}]], "page": 7, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "LGs", "metadata": {"headings": [{"headings_0": {"content": "LGs", "page": 7, "level": 1}}, {"headings_1": {"content": "CRE", "page": 7, "level": 3}}], "page": 7, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\\| Local Governments \n. 2 BO iR Sate \\| MEO \\| Municipal Educational Officer 2 ae f ] \nMoES Ministry \\| of Education and Sports \n\\|", "metadata": {"headings": [{"headings_0": {"content": "LGs", "page": 7, "level": 1}}, {"headings_1": {"content": "CRE", "page": 7, "level": 3}}, [{"headings_0": {"content": "LGs", "page": 7, "level": 1}}, {"headings_1": {"content": "CRE", "page": 7, "level": 3}}], [{"headings_0": {"content": "LGs", "page": 7, "level": 1}}, {"headings_1": {"content": "CRE", "page": 7, "level": 3}}], [{"headings_0": {"content": "LGs", "page": 7, "level": 1}}, {"headings_1": {"content": "CRE", "page": 7, "level": 3}}]], "page": 7, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "|MoFPED", "metadata": {"headings": [{"headings_0": {"content": "|MoFPED", "page": 7, "level": 1}}, {"headings_1": {"content": "LGs", "page": 7, "level": 1}}], "page": 7, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Ministry of Finance Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], "page": 7, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "NPA \\| National \nPlanning Authority . \\| 5 \nSDGs Sustainable Development Goals \nSFG School Facilities Grant \\| \u201a \nSMC School Management Committee \\_ \nSNE \n\\| Special Education BE Needs \nTELA \nTeacher Effectiveness and Learner Achievement \n\\| UDHR \\| Universal Declaration \nof Human Rights \\| UNEB Uganda National Examination Board \"3 \\| \nUPE \nUniversal Primary Education \nEXECUTIVE SUMMARY \nIn 1996, Uganda introduced Universal Primary Education (UPE) with the primary goal of providing free primary education to all children in the country. Since its inception, substantial progress has been made in enhancing access to education, notably in increasing enrollment rates, particularly among girls and underprivileged children. \nBeing a major government program, government has spent substantial funds (both Capitation and SFG) on the implementation of UPE. A number of challenges continue to affect the delivery of the programme objectives, including the quality education, pupil performance, dropout rates, staffing and infrastructure in the UPE schools, among others. \nIt is against this background that the Office of the Auditor General undertook a Value for Money audit to assess the adequacy of the delivery of education in UPE schools by Ministry of Education and Sports (MoES) and below are key findings. \nKey Findings", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}, [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}]], "page": 7, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "1. There was no documented UPE policy, which led to ambiguity in educational direction and inconsistent implementation.", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], "page": 8, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], "page": 8, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "2. There were no written policies or guidelines on the implementation of other policies supporting the implementation of UPE, like the abolition of PTA charge policy, the automatic promotion policy, which led to contractions and ambiguities, resulting in some schools charging PTA fees and inconsistent application of the automatic grade promotion policy.", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], "page": 8, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], "page": 8, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "3. It was noted that different schools were using different syllabi. In addition, it was also noted that schools were not adequately preparing schemes of work, and where they were done, there were instances where Head Teachers were not signing them off.", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], "page": 8, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "list"}}, {"content": "4. There was inadequate coverage of the syllabus.", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], "page": 8, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}, [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}]], "page": 8, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "5. It was noted that for SNE pupils, the ratio of teacher to SNE pupil was not aligned to the recommended ratio of 1:1 for severe SNEs and 1:10 for minor SNEs.", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], "page": 8, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], "page": 8, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "6. The overall average classroom to pupil ratio for the sampled schools was 1:70 in FY 2020/21, 1:75 in FY 2021/22, and 1:77 in FY 2022/23.", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], "page": 8, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], "page": 8, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "7. The average desk to pupil ratios for the sampled schools was 1:4 in FY 2020/21, 1:5 in FY and 1:4 in FY", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoFPED", "page": 7, "level": 1}}], "page": 8, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "list"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 9, "level": 6}}, {"headings_1": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Audit recommended that MoES should;", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 9, "level": 6}}, {"headings_1": {"content": "Ministry of Finance Planning and Economic Development", "page": 7, "level": 1}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "1) Through the Education Policy Review Commission expedite the development of a", "metadata": {"headings": [{"headings_0": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 9, "level": 6}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "comprehensive UPE policy and guidelines to streamline the implementation, inspection and monitoring & evaluation of the UPE programme.", "metadata": {"headings": [{"headings_0": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 9, "level": 6}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "metadata": {"headings": [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "aimed at uniformity in application in the schools. In addition, provide guidance on the implementation of automatic promotion pronouncement to avoid ambiguity. \n", "metadata": {"headings": [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}, [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}]], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "3. Collaborate with key stakeholders to implement the policy of establishing a UPE school in every parish aimed at improving accessibility to schools.", "metadata": {"headings": [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "4. Review both the standard and abridged curricula, to establish the relevance of the topics merged or deleted and officially communicate to educational stakeholders the type of curriculum to apply, going forward.", "metadata": {"headings": [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "list"}}, {"content": "5. Ensure that the supervision of teachers by the Head Teachers and DISs is enforced so that schemes of work are prepared for all subjects by the respective teachers.", "metadata": {"headings": [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "6. Evaluate the joint supervision approach used in some districts and if practical and effective, then consider persuading other districts to adopt for better supervision.", "metadata": {"headings": [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}, [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}]], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "7. Through the districts ensure that the Head teachers review and sign off the teachers\u2019 schemes of work as evidence of supervision.", "metadata": {"headings": [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "8. Take deliberate measures to provide appropriate infrastructure and offer incentives to attract SNE teachers to undertake the complex and tedious work that comes with handling SNE learners, so that they are not left behind, as envisioned by the SDGs.", "metadata": {"headings": [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "9. Take stock of infrastructure shortage in schools and liaise with relevant stakeholders to seek for support for the construction of additional classrooms, latrines, staff houses and procure desks to improve the learning environment in schools.", "metadata": {"headings": [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "list"}}, {"content": "Overall Conclusion \nAlthough UPE program has led to increased number of pupils attending school, leading to increased access of education, the quality of education is still a challenge. The challenges pointed out in this report; if not addressed may reverse the gains, the country has achieved over the years in the UPE program, which may affect the country\u2019s ability to attain the SDG 4 objective of inclusive and equitable quality education and the promotion of life-long", "metadata": {"headings": [{"headings_0": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, {"headings_1": {"content": "1) Through the Education Policy Review Commission expedite the development of a", "page": 9, "level": 1}}], "page": 9, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "CHAPTER ONE", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], "page": 10, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "1.0 INTRODUCTION \n1.1 Background \nThe Government of Uganda (GoU) has been providing Universal Primary Education (UPE) to all Ugandan children in government schools since 1997!: Universal Primary Education (UPE) is the provision of Basic Education to all Ugandan children of primary school going age of six (6) and above\u2019. Initially the programme was to cover four (4) children per family but was later extended to all children of primary school going age\u2019.", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}]], "page": 10, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Basic education is the minimum package of learning, which every individual must receive to live as a good and useful citizen in society. The importance of free primary education in Uganda cannot be over emphasized since many pupils in Uganda drop out of school at this stage. Primary school education is the only basic education that such Ugandans can, in most cases, ever be exposed to. Besides being foundational to post- primary education, primary education plays a major role in the acquisition of functional literacy, numeracy, communication skills and a number of other skills that are important for social development. Furthermore, primary education helps the children to gain and maintain sound mental and physical health. It is also helpful as it instills values of living and working cooperatively with others, and ensures cultural, moral and spiritual values of life.", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], "page": 10, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "The Government implements the UPE programme through the Ministry of Education and Sports (MoES) by extending grants to all government aided primary schools. These grants are; the Capitation Grant (CG) which is used for maintenance and general upkeep of the pupils at school and the School Facilities Grant (SFG) which is extended to schools for construction and completion of classrooms, teachers\u2019 houses, latrines and acquisition of furniture. Both grants are conditional and releases are made upon satisfactory submission of accountability for previous disbursements. By achieving universal primary education, GoU would be fulfilling its mission of eradicating illiteracy while equipping every individual with the basic skills and knowledge with which to exploit the environment for both self and national development\u2019. \n1.2 Motivation \nIn 1948, The United Nations General Assembly adopted and proclaimed a resolution called \u201cUniversal Declaration of Human Rights\u201d. Article 26 of the Universal Declaration of Human \nFurthermore, Articles 13 and 14 of the International Covenant on Economic, Social and Cultural Rights (ICESCR) recognizes the right to education. According to the ICESCR, the right to education includes the right to free, and compulsory primary education for all\u00ae. \nIn the Sustainable Development Goals (SDGs) framework, education is addressed under Goal 4, whose objective is to ensure equitable and inclusive quality education and to promote lifelong learning opportunities for all and Uganda has subscribed to achieving all seven targets under this SDG by 20307. \nArticle 30 of the Constitution of the Republic of Uganda, 1995 as amended requires all persons to have right to education. In addition to article 30, article 34 (2) refers to the rights of children and states, \u201cA child is entitled to basic education which shall be the responsibility of the state and the parents of the child\u00ae.", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}]], "page": 10, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Although Uganda's legal regime (specifically article 21 of the Constitution of Uganda) upholds the principle of non-discrimination, equality in the enjoyment of human rights still eludes many. Disabled children often nurture the same aspirations as non-disabled children, and their disability status should not result into a differentiated form of living from that of the nondisabled persons. It has been reported that the implementation of the UPE programme in its present form paints an unfavorable picture of education for children with disabilities in Uganda. Yet, the value of education in a person's life needs no emphasis. Regardless of whether the potential beneficiary is disabled or not, education carries the same value and importance?. \nUganda\u2019s Vision 2040 also recognizes the provision of universal primary as a human right and emphasizes the objective of improving girls\u2019 completion rates\\*\u00ae. \nFollowing the introduction of UPE, enrolment in primary education tripled from 2.8 million in 1997 to 8.8 million in 2018. Despite the earlier registered upward pupil enrolment, UPE enrolment has slightly reduced to 8,606,034 pupils currently\", \nThis increase in enrolment led to overcrowded classrooms, inadequate learning materials and high pupil teacher ratios (IOB, 2003; Murphy, 2003)'\\*. The quality of education had remained low, because of the high pupil to teacher ratio and low teachers\u2019 morale. \nA survey \nselected schools established that some \nof classrooms were found to have \nwas also cited that pupils shared latrines with teachers, girls and boys shared latrines and pupils studied in highly congested classrooms without desks\u2019, \nUganda has the second-lowest primary school \u201csurvival rate\u201d of 34% among its neighboring countries in the Sub-Sahara African region. Only 3 out of 10 pupils who enter the first grade (Primary one) reach the final grade (Primary seven)'\\*, \nIt is also reported that there are significant disparities in educational access between poor and better-off households, and between rural and urban households. In rural communities, the net enrolment rate of school-aged children is 7% lower than in urban areas. Children in rural areas are also five times more likely than their urban peers to travel more than two kilometers to school\u2019.", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}]], "page": 11, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "There are also reported challenges in the provision of quality education at primary school level. Only 55% of pupils in P3 and only 51% of the pupils in P6 meet the required numeracy level. Similarly, only 50% of pupils in P3 and 53% of pupils in P6 meet the required literacy level (NAPE, 2018). A government self-assessment report revealed that half of the pupils in Universal Primary Education (UPE) schools are illiterate and cannot answer simple questions in mathematics. The report further indicated that there is rampant teacher absenteeism in UPE schools. It also reported lack of or partial supervision of the schools across the country. The report further shows that 34% of teachers are not proficient in use of English language while 40% are incompetent in primary mathematics\u2019\u00ae, It was also reported that there is absenteeism of teachers as well as school leaders. In districts outside the central region, it has been noted that there are serious disparities in teacher deployment. It was also reported that there are many children whose age is not appropriate for the grade in which they are making it difficult for teachers to provide age- appropriate instruction\u2019\u201d. Although there are reports of general improvement in pupil performance, in the year 2022, about 64,487 pupils were ungraded (Division U) while of the pupils that registered for Primary Leaving Examinations (PLE), 17,157 learners did not sit for the examinations\u2019\u00ae. 1.3 Description of the Audit Area 1.3.1 General Description MoES is responsible for the governance of the Education and sports at national level. overseeing, regulation, policy direction, guidance and advise on all matters regarding Basic Education with priority at achieving equity, quality, relevancy and efficiency\u2019. MoES works with Local Governments (LGs) who are the implementers of UPE in the Districts. LGs have a statutory responsibility to providing support supervision, monitoring and inspection of education service provision through the Education Department with the aim of improving learning outcomes and attract more learners to schools. They are also responsible for oversight over primary school teachers\u201d\u00b0, 1.3.2 Framework The Ministry\u2019 legal framework is derived from the Constitution of the Republic of Uganda (1995) as amended and this is reinforced with among others by the Local Government Act (1997) as amended and the Education Act (2008) ?. There is no legal instrument setting up the UPE programme but the programme was adopted from the 1992 Government white paper on education that", "metadata": {"headings": [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}, [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}], [{"headings_0": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, {"headings_1": {"content": "2) Consider establishing a statutory instrument to standardize and enforce PTA guidance,", "page": 9, "level": 3}}]], "page": 12, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Vision", "metadata": {"headings": [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}], "page": 13, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\u201cQuality education and sports for all\u201d. \nMoES Mission \n\u201cTo provide for technical support, guide, coordinate, regulate, and promote the delivery of quality education and sports to all persons in Uganda; for national integration, individual and national development\u201d. \n1.3.4 Il objective \nThe overall objective of Universal Primary Education (UPE) is to provide the minimum necessary facilities and resources to enable all Ugandan children of school going age to enter and remain in school compulsorily and complete the primary education cycle?3, \nThe objectives of UPE are\u201d\\*: \ne Establishing, providing and maintaining quality education as the basis for promoting the necessary human resources development. \n\u00ab \nto enable \nchild to enter \ne Making education equitable in order to eliminate disparities and inequalities e Ensuring that education is affordable by majority of Ugandans \n1.3.5 Activities \nThe following are the activities undertaken by the department of basic education: \nTable 1: Activities of Department of Basic Education S/N Objective Activities 1 \nTo achieve equitable access \u00ab Ensure compulsory basic education by advocacy and sensitization. to relevant and quality \u00ab Promote parent led school feeding programmes. \neducation and training \nEstablish Public Primary School in targeted parishes without a public primary school. \nPromote education in informal settlements. \nDouble shift teaching system. \nDocument the Universal Primary Education (UPE) Policy \n2 To ensure delivery of Expand Early Grade Reading (EGR) and Early Grade Mathematics relevant and quality (EGM). \neducation and training", "metadata": {"headings": [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}], [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}], [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}], [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}], [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}], [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}], [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}], [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}], [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}]], "page": 13, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Enhance the use of local language as a medium of instruction in lower primary. \nImprove availability of teaching and learning materials. \nIncrease capitation grant for government primary schools. \nImprove physical space for adequate learning. \nRegulate testing of learners in schools. \nDevelop the Curriculum, Assessment and Placement Policy. \nEvaluate impact of the Primary School Curriculum and Assessment. Develop a textbook policy \n5 Enhance efficieny and Ensure all registered learners sit for PLE. \neffectiveness of education \nDevelop and pilot a performance-based capitation grant allocation and sports Service delivery at \nmechanism. \nall levels. (To minimize e Ensure all schools meet the Basic Requirements and Minimum wastage) Standards (BRMS). \nImprove monitoring and tracking of pupils. \nEnforce guidelines of girls\u2019 re-entry into school after birth. \nReduce repetition through studies, monitoring and SMCs. Strengthen compliance mechanism for enrolment at the right age at Pi. \nCapacitate head teachers and SMCs. \nReview the selection criteria of School Management Committees (SMC). \nConstruction of teachers houses in targeted districts \nEducation head the Department of basic education. The detailed organogram showing staff involved in UPE management is attached as Appendix I. \n1.3.7 Funding \nGovernment of Uganda through Parliament and the Ministry of Finance, Planning and Economic Development funds UPE, The UPE capitation and SFG budget and actual releases for the financial years; 2020/2021; 2021/22 and 2022/23 are as illustrated in table 2 below; \nTable 2: UPE \niy Funding Type \\| Budgeted- Capitation \u2014 Bn \u2018Actual release \nVariance (Bn) \\| \\| \n2020/21 Capitation 82.31 411 \\| \\| SG =a. 58 \\| \u201cTotal Budget Ba a \\| 2021/22 \\| Capitation 7 \n148.59 ee] \\| SFG 82.02 0 \\| \\| Total Budget \n230.61 en", "metadata": {"headings": [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}, [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}], [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}], [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}], [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}], [{"headings_0": {"content": "Vision", "page": 13, "level": 3}}, {"headings_1": {"content": "CHAPTER ONE", "page": 10, "level": 6}}]], "page": 14, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "i 2022/3 Capitation", "metadata": {"headings": [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], "page": 15, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "143.35 ~ 143.35 \\| 0 cc Tl \u2014 9649, \u2014 EC \u2014 oO \\| \\| \\| TotalBugt 00 \\| I eases 239.85 0 \\| Source: OAG data analysis of excel worksheets submitted by MoES, \u2018planning unit Audit Objective The overall audit objective was to \u201cassess the adequacy of the delivery of education in UPE schools by MoES to ensure provision of quality education\u201d. 1.4.1 Questions The audit questions were to assess: a. Whether MoES has developed adequate regulatory and institutional framework for the delivery of education in the UPE schools. b. The extent to which teachers are adequately prepared to deliver effective pupil learning in schools c. The extent to which UPE school infrastructures provide the conducive learning environment for pupils. CHAPTER TWO 2.0 AUDIT METHODOLOGY The audit was conducted in accordance with the International Organization of Supreme Audit Institutions (INTOSAI) Performance Auditing Standards and the Value for Money Auditing guidelines prescribed in the Office of the Auditor General (OAG) VFM audit manual. The standards require that the audit is planned in a manner which ensures that an audit of high quality is carried out in an economic, efficient and effective way, and ina timely manner. 2.1 Sampling Uganda has a total of 12,786 UPE schools spread over four (4) regions and are located either in rural or urban areas of the respective districts, as shown in Table 3 below; Table 3: Total number of schools in Uganda by region Regions Urban (Cities and Municipals) Rural Total Northern/West Nile 209 2,296 2,505 Southern/Western 382 3,475 3857 Eastern 205 2,998 3,203 Central 423 2,798 3221 Total UPE Schools in Uganda 1,219 11,567 12,786 Source: Enrolment data obtained from MoES Planning Unit and analyzed by OAG staff The sample of schools for audit inspection was picked using stratified simple random sampling. The school population was first stratified into the rural and urban and then sample schools picked randomly from each strata. The assumption being that the schools in the a strata were homogeneous, with virtually same type of facilities, offering similar education services and thus the data collected and findings thereof would be representative. A sample of 57 schools was selected for inspection with a confidence level of 90% and a margin of error of 10%. In addition, two transitional classes in sampled schools were selected, i.e. Primary Four and Primary Six. Refer to table 4 below showing selected schools. The schools", "metadata": {"headings": [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}, [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}]], "page": 15, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Planning for provision of quality education including the assessment and monitoring of the learning and teaching process; \nLiaison with the Ministry of Finance and Economic Planning for payment of tuition fees for the UPE children per family \nProvision of constructional materials in form of textbooks and teacher's guides. Contributing towards the construction of basic physical facilities inform of classrooms, laboratories, libraries and teachers houses by way of providing iron sheets, cement, timber and nails. \nSupervising, monitoring and evaluating the implementation programme of government education policies \nPreparing standards through providing curriculum and monitoring standards trough supervising assessment and relevant guidelines \n, \nDepartment of \nEnsure increased access, quality and equity in Pre and Primary Education Basic Education \u2014", "metadata": {"headings": [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}, [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}]], "page": 18, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Ensure timely dissemination of policy information and guidelines to all Primary Education stakeholders Coordinate and liaise with District and Municipal authorities on all matters concerning Pre and Primary Education Provide optimum monitoring of Pre and Primary Education activities Develop strategies for improving the quality of Pre and Primary Education Develop and ensure implementation of appropriate policies, plans and guidelines for effective coordination and management of Pre and Primary Schools Guide, monitor and evaluate the implication of set policies and guidelines, on the teaching and learning process, in collaboration with the stakeholders. Ensure effective and timely feedback from all stakeholders of basic education Ensure sufficient capacity to manage quality teaching and learning process in the schools. Ensure there is value for money in the programmes run under the department Ensure oversight and appraisal of all staff under basic education department Ensure continuous improvement of all staff under basic education department - Initiate capacity development programmes for all Develop annual budgets for the department National initiating processes for curricula research, review and/or reform, updating, testing Local Authorities LGs are comprised of Technical and Political wings. Their roles are as follows; Technical wing CAO\u2019s \u00ab Prompt disbursement of UPE grants to schools; \u00ab Formulation of the education budget and its successful fulfilment DEO\u2019s \\| \u00ab Implementing the UPE Programme \\| \u00ab Ensuring the staff ceilings are maintained \\| \u00ab Taking remedial and disciplinary action on non performing Head teachers and teachers and in cases where graver cases of indiscipline arise, recommend culprits \\| to the District Service Committee \\| \u00ab Ensuring quality performance from Head teachers and teachers and school management Committee members \u00ab Mobilizing parents /communities to send children to schools and retaining them there Ensuring proper distribution of UPE building and scholastic materials \\| \u00ab \\| District of Schools Inspector \u00ab Carrying out periodic inspections to ensure quality teaching and learning within and outside the classrooms = Organizing briefings and seminars for teachers to enhance their competence and quality teaching \u00ab Evaluating teaches and head teachers performance Mobilizing parents /community to send children to schools and retaining them there in liaison with the Head of District/ Municipality Education Department Monitoring and ensuring that the UPE buildings and scholastic materials distributed to schools are put to proper use \u00ab Ensuring that the Educational Minimum standards as stipulated by Ministry of Education and Sports Inspectorate are maintained. Political Wings This is comprised of", "metadata": {"headings": [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}, [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}]], "page": 18, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "As the managers responsible for the schools and therefore in charge of the programme, Head teachers are crucial to its success by: \nEnsuring that schools start on time \nSupervising and inspecting the teachers; \nTraining and enhancing competencies of the teachers through workshops; Allocating teaching time tables; \nSensitizing and mobilizing community and parents to send children to school and retain them there; \nDesigning programmes that make school interesting to the of children for them to stay; \nPlanning for and maintaining high standards in the areas of: Discipline; Co- curricular activities; Health/hygiene/cleanliness; Infrastructure and educational materials; Teaching and learning; Involvement of the parents and the community in the teaching and learning experiences of the school. \nThe Teachers \nTeachers responsibilities amongst several others include ; \nPreparing schemes of work and lesson plans for approval of the Head Teacher. Teaching both curricular and co-curricular programmes; \nProviding appropriate guidance and counselling; \nPreparing programmes for attracting pupils and parents to the school e.g. end of term concerts, sports, days etc. \nProviding a positive example for the pupils, other members of staff and parents by word, deed and attitude; \nInvolving parents in the programmes of the class and school by active involvement in the preparation of sports days, concerts, science fairs and other pupil centered activities aimed at community participation \nPupils \nAttending school regularly and studying diligently all subjects according to the syllabus and as guided by the teachers; \nParticipating in the maintenance of discipline/law and order in the schools; Contributing to the maintenance of hygiene and a healthy environment in the school; \nParticipating in co-curricular programmes as set out in the Minimum Standards for Primary School; \\| \nParticipating in community mobilization activities that support improved pupil learning at home and at the school; \nProviding safe water sources, stores, office and staffrooms, sign posts and \\| \n\u00ab \n\\_\\_recreational facilities. \n3.2 Pro iption", "metadata": {"headings": [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}, [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}], [{"headings_0": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, {"headings_1": {"content": "Vision", "page": 13, "level": 3}}]], "page": 20, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Planning", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}], "page": 21, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "The NCDC develops the School curriculum in consultation with the department of Basic education and the directorate of education standards under MoES. Once approved NCDC prints and distributes the school curriculum to all primary schools for implementation. NCDC conducts training of all teachers to deliver the curriculum to the learners. The approved curriculum is regularly reviewed every five years to ensure its relevance. Each school is required to have a curriculum and teachers guide for each core subject\u201d \nTeachers to implement the curriculum are recruited by the District Service Commissions, and appointed by the Chief Administrative Officers/Town Clerks based on the guidance of the District/ City/ Municipal Education Officers. Each primary school is required to have at least a head teacher and a minimum of seven (7) additional teachers. Each school must be allocated one teacher for every 53 pupils. Teaching staff should be equitably distributed across schools in the LG.\u201d \nRecruited teachers are required to be full time, qualified and registered by MoES\\*. Likewise, recruited teachers are required to be evaluated at least three times a term by the School\u2019s head/deputies, and also to attend seminars/workshops at least once a term and to have termly staff performance appraisals conducted by the head of the School\u2019.", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}, [{"headings_0": {"content": "Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}], [{"headings_0": {"content": "Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}]], "page": 21, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Planning and budgeting for schools is done by the Local Governments. Planning data is collected from schools through the Local Government Accounting Officers. The Ministry of Education and Sports requests the Districts/ Cities/ Municipalities to submit Primary school enrolments through EMIS. The enrolment submissions are used for allocation of the Indicative planning figures for UPE capitation. The allocation of the capitation budget for primary schools is pre-loaded into the PBS by the MoES using the verified enrolment figures of the previous financial year and approved list of schools in Local Governments. The allocation for UPE schools is based on the approved unit costs per school per learner. Each school is allocated a fixed amount of UGX1,350,000 per year, the school is also allocated UGX17,000 per enrolled learner and UGX18,700 per enrolled special needs learner?\u00b0.", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "i 2022/3 Capitation", "page": 15, "level": 1}}], "page": 21, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 22, "level": 3}}, {"headings_1": {"content": "Planning", "page": 21, "level": 2}}], "page": 22, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "The Head Teachers deploy the teachers to the respective classes and subjects based on their capability and interest. Every deployed teacher is expected to have a scheme of work for each subject and class taught a lesson plan for each lesson, a record of work book/file, a record of learner's progress, learner's admission records, a record of learner's daily attendance and a record of class continuous assessment\u2019. \nContinuous assessment of learners by teachers is done during the teaching-learning process and at the end of each lesson, the learner is required to answer oral and written questions, at the end of each topic, the learner answers oral and written questions, the learner does at least one homework/independent work per subject per month. At the end of each term, the learner does end of term examination, at the end of the term, the learner takes home an evaluation report showing his/her performance and finally, summative assessment is done by Uganda National Examinations Board??, \nAlso, the LGs plan, procure and construct school infrastructure. MoES on the other hand, ensures adherence to the minimum quality standards such as, classroom: pupil ratio of 1:53; Desk: pupil ratio of 1:3; Latrine Stance: pupil ratio of 1:40; Permanent accommodation for at least four (4) teachers; At least one 10,000 litre water harvesting tank per school??. \nThe ministry of Finance Planning and Economic Development disburses UPE funds through the Local Governments Accounts. The disbursement schedule is copied to the Ministry of Education and Sports. The Chief Administrative Officers/ Town Clerks then transfer the funds from LG accounts to the school accounts. Once the funds are received by the Schools, their finance committees sit to prioritize how the funds should be utilized as per the school budgets. The School Management Committees then review the report of the School Finance Committees and approve the utilization of funds.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 22, "level": 3}}, {"headings_1": {"content": "Planning", "page": 21, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 22, "level": 3}}, {"headings_1": {"content": "Planning", "page": 21, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 22, "level": 3}}, {"headings_1": {"content": "Planning", "page": 21, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 22, "level": 3}}, {"headings_1": {"content": "Planning", "page": 21, "level": 2}}]], "page": 22, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}], "page": 22, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "The DEO/MEO lays strategies to mobilize and attract children to school and improve learning outcomes. LGs then put in place measures that ensure children join and stay at school like enactment and implementation of bye - laws and ordinances to enforce the policy on the official primary school entry age of 6 years. Parents are involved in monitoring pupil's attendance to curb absenteeism. Parents are also mobilized to provide lunch for their term and inspection reports produced. Departmental meetings are then held to analyze inspection reports and agree on corrective action. Meetings are also held with school head teachers to discuss school inspection reports and are used to provide recommendations for corrective action. The inspectors then support school head teachers to prepare action plans/school improvement plans to address identified areas of weakness. Follow up visits are conducted to check whether corrective action(s) have been implemented. Inspection reports are then submitted to the Directorate of Education Standards (DES). Monitori J Evaluati Local Governments through the DEOs monitor performance of UPE schools through the Education Department. MoES, MoFPED, MoLG and the President's Office also monitor and evaluate the UPE construction projects across the country. MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC also monitor and evaluate the performance of schools and contractors in implementing construction projects at district / municipality level. CHAPTER FOUR 4.0 FINDINGS, CONCLUSIONS AND RECOMMENDATIONS This chapter presents findings, conclusions and recommendations on areas requiring improvement in the delivery of Universal Primary Education in Uganda. 41 Regulatory and Institutional Framework 4.1.1 Absence of UPE Policy Section 1(a) of the Education Act, 2008 (as amended) states its objective as giving full effect to the Universal Primary Education Policy of Government. This therefore presupposes the existence of a UPE Policy. Through document review and corroborated by the interviews held with the Commissioner and Assistant Commissioner Basic Education, it was noted that there is no UPE policy. The two officers explained that management in MoES relies on the Government White Paper, 1992 to implement the UPE programme, supported by the guidelines on policy, roles and responsibilities of stakeholders in the implementation of UPE, 1998 (as amended). The same was pointed out by the National Planning Authority (NPA), in its Report on UPE Program, issued in quarter two of 2019/20, where it stated that although there was an elaborate and institutionalized legal, regulatory", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}, [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}], [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}], [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}], [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}], [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}], [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}], [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}], [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}], [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}], [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}], [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}], [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}], [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}], [{"headings_0": {"content": "and", "page": 22, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 22, "level": 3}}]], "page": 22, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Management's", "metadata": {"headings": [{"headings_0": {"content": "Management's", "page": 25, "level": 2}}, {"headings_1": {"content": "and", "page": 22, "level": 2}}], "page": 25, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Management acknowledged the audit observation and explained that the MoES had enlisted the UPE Policy among those to be developed in the Financial Year 2024/25. They further explained that the Policy would among other things address issues of school fees, uniform, feeding, progression and staffing. \n4.1.2 Other policies supporting the implementation of UPE \nIn line with the introduction of the UPE program, government introduced supporting policies to guide the implementation of the program, including the automatic grade promotion policy, abolition of Parent, Teachers Association (PTA) charges policy and the policy to have one public primary school per parish. \nIt was however noted that, there were neither written policies nor guidelines on the implementation of the abolition of PTA charges policy, the automatic promotion policy and a one public primary school per parish policy resulting into the following challenges; \na) Contradiction on PTA Charges \nSection 9(2) of the Education Act, 2008 (as amended) permits management of a government aided primary schools to charge PTA fees with the consent of parents. In addition, section 5.1 of the Guidelines on policy, roles and responsibilities of stakeholders in the implementation of UPE, 1998, fixed the PTA charges in urban schools to UGX.10,400 to cater for administrative and utility expenses. In addition, section 9(3) of the Education Act, 1998 (as amended) prohibits pupils from being denied access to education owing to failure to pay PTA contributions. \nContrary to the above, Audit noted through interviews with the Commissioner of Basic Education and LG Education Officers that Government made a decision to abolish PTA \ncharges. \nto inability to pay the PTA fees in contravention of the Act as indicated in Appendix V", "metadata": {"headings": [{"headings_0": {"content": "Management's", "page": 25, "level": 2}}, {"headings_1": {"content": "and", "page": 22, "level": 2}}, [{"headings_0": {"content": "Management's", "page": 25, "level": 2}}, {"headings_1": {"content": "and", "page": 22, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 25, "level": 2}}, {"headings_1": {"content": "and", "page": 22, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 25, "level": 2}}, {"headings_1": {"content": "and", "page": 22, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 25, "level": 2}}, {"headings_1": {"content": "and", "page": 22, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 25, "level": 2}}, {"headings_1": {"content": "and", "page": 22, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 25, "level": 2}}, {"headings_1": {"content": "and", "page": 22, "level": 2}}]], "page": 25, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "(b).", "metadata": {"headings": [{"headings_0": {"content": "(b).", "page": 26, "level": 2}}, {"headings_1": {"content": "Management's", "page": 25, "level": 2}}], "page": 26, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "The interruption in learning disrupts pupils' academic progress and may contribute to a widening gap in educational outcomes between those who can afford fees and those who cannot. \nb) Automatic grade promotion policy \nThe Government through MoES made a pronouncement on the automatic grade promotion policy without written guidelines. \nThe lack of written guidelines has led to haphazard implementation of this policy by different schools. . Of the schools inspected, 5 (9%) promoted learners to the next level/class on merit, 12 (21%) automatically promoted learners irrespective of their performance, and 40 (70%) promoted learners after consultation with parents whose pupils had performed below average as shown in Appendix VI", "metadata": {"headings": [{"headings_0": {"content": "(b).", "page": 26, "level": 2}}, {"headings_1": {"content": "Management's", "page": 25, "level": 2}}, [{"headings_0": {"content": "(b).", "page": 26, "level": 2}}, {"headings_1": {"content": "Management's", "page": 25, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 26, "level": 2}}, {"headings_1": {"content": "Management's", "page": 25, "level": 2}}]], "page": 26, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "It was further noted that for learners whose parents declined guidance from schools to have their learners repeat classes, the schools eventually promoted such learners. The automatic promotion policy disadvantages the academically weak learners, with no opportunity for improvement. The NPA also concurred in its Report on UPE Program, 2019/20 that while the automatic promotion policy had enabled every pupil to progress to next levels, reduced dropout rate, increased access to education and motivated pupils to learn, the pronouncement had a negative effect on the quality of primary education. According to the report, the quality has dropped due to lack of competition and de- motivation of teachers, which in effect has lowered the teaching and learning outcomes. \nc) ne public primary school per parish \nIn terms of the policy aimed at establishing one public primary school per parish, equally there is no clear guidance on its implementation. \nConsequently, audit noted through interviews with LG Educational Officers, that 114 Parishes from 12 of the sampled 40 districts lacked a government-aided public primary school, as indicated in the Appendix VII. \nThis was corroborated in the latest Uganda Bureau of Statistics (UBoS) Report, 2019 which revealed that there were \nwithout a aided \nFigure 1: Parishes without UPE Schools \nm Parishes without a GoU aided Primary School \n= Parishes with a GoU aided Primary School \n\\| \nThe lack of schools in some parishes delays the primary school beginners (especially those aged six years) to enroll and commence primary school. According to the Educational Officers, this category of children is unable to travel long distances to school. For the continuing learners on the other hand, the effect is always reaching school late, which affects learning. \nAccording to the UBoS 2019/20 report, about 12.9% of learners in Uganda travel between 3-5 kilometers, while 3.9% travel in excess of 5 kilometers to reach the nearest schools. The MoES abstract, 2017, as well revealed that 2,649 schools were located in an average distance of more than 4 kilometers to the nearest other primary school. \nThe inconsistent application of the various guidelines was attributed to MoES\u2019 failure to review and harmonize the various policies meant to support the implementation of UPE.", "metadata": {"headings": [{"headings_0": {"content": "(b).", "page": 26, "level": 2}}, {"headings_1": {"content": "Management's", "page": 25, "level": 2}}, [{"headings_0": {"content": "(b).", "page": 26, "level": 2}}, {"headings_1": {"content": "Management's", "page": 25, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 26, "level": 2}}, {"headings_1": {"content": "Management's", "page": 25, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 26, "level": 2}}, {"headings_1": {"content": "Management's", "page": 25, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 26, "level": 2}}, {"headings_1": {"content": "Management's", "page": 25, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 26, "level": 2}}, {"headings_1": {"content": "Management's", "page": 25, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 26, "level": 2}}, {"headings_1": {"content": "Management's", "page": 25, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 26, "level": 2}}, {"headings_1": {"content": "Management's", "page": 25, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 26, "level": 2}}, {"headings_1": {"content": "Management's", "page": 25, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 26, "level": 2}}, {"headings_1": {"content": "Management's", "page": 25, "level": 2}}], [{"headings_0": {"content": "(b).", "page": 26, "level": 2}}, {"headings_1": {"content": "Management's", "page": 25, "level": 2}}]], "page": 26, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Management's", "metadata": {"headings": [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], "page": 27, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Management concurred with the observation and hastened to add that the Ministry had constituted an Education Review Commission in 2021 to inform the of \u00ab Through the Education Policy Review Commission expedite the development of a comprehensive UPE policy and guidelines to streamline the implementation, inspection and monitoring & evaluation of the UPE programme. e Consider establishing a statutory instrument to standardize and enforce PTA guidance, aimed at uniformity in application in the schools. In addition, provide guidance on the implementation of automatic promotion pronouncement to avoid ambiguity. \u00a2 Collaborate with key stakeholders to implement the policy of establishing a UPE school in every parish aimed at improving accessibility to schools. Conclusion While MoES developed guidelines relating to PTA charges, made pronouncements on automatic promotion, and a UPE school in every parish, these guidelines required the formulation of a UPE Policy, to ease enforceability. In addition, it would have harmonized the contradictions existing between the guidelines and the Education Act, 2008. 4.2 Teachers preparedness to deliver effective pupil learning Effective teaching in primary schools is a concern in the country. The teachers become effective when they understand the foundations of education, including the crucial aspect of effective teaching practices. There are a number of factors that influence/affect teaching in primary schools, and some are explained below; 4.2.1 Curricula used by Schools Paragraph 8.1 (ix) of the guidelines on policy, planning, roles and responsibilities of stakeholders in the implementation of UPE for Districts and Urban Councils, October 2008 requires the MoES to provide and disseminate a curriculum to schools. Indicator 4 (a) (v) of the Basic requirements and minimum standards indicators for education institutions, April 2019 requires every school to have a curriculum. The head teachers are then required to implement the curriculum/syllabus\\*\\*. On 15\" February, 2022, the MoES introduced the abridged curriculum for Primary Education aimed at recovery of lost time during COVID-19 and to enable all learners to be brought on board as schools opened. The implication was that content for some of the topics were either compressed or merged. The abridged curriculum was to be in use for a period of one (1) to three (3) years, to allow a safe transition to the standard curriculum, and UNEB was to examine learners using the same\u201d, During audit inspection, it was observed that schools were using different curricula. Out of the 57 schools, Kabingo Primary School in Kamwenge was", "metadata": {"headings": [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}, [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}], [{"headings_0": {"content": "Management's", "page": 27, "level": 2}}, {"headings_1": {"content": "(b).", "page": 26, "level": 2}}]], "page": 27, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "concept)", "metadata": {"headings": [{"headings_0": {"content": "concept)", "page": 29, "level": 6}}, {"headings_1": {"content": "Management's", "page": 27, "level": 2}}], "page": 29, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\u00abThe content on external parts of a rabbit was deleted \\| \n\\| \n\u00ab \nSpecifying the content on the parts of a flowering plant was", "metadata": {"headings": [{"headings_0": {"content": "concept)", "page": 29, "level": 6}}, {"headings_1": {"content": "Management's", "page": 27, "level": 2}}, [{"headings_0": {"content": "concept)", "page": 29, "level": 6}}, {"headings_1": {"content": "Management's", "page": 27, "level": 2}}]], "page": 29, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "See]", "metadata": {"headings": [{"headings_0": {"content": "See]", "page": 29, "level": 1}}, {"headings_1": {"content": "concept)", "page": 29, "level": 6}}], "page": 29, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "eee Ses \n72 \\| Primary 6 \\|e The \nfollowing P.5 Topics; er ee growing crops; bacteria and fungi, \\| \\| \ntypes of changes in the environment; keeping goats, sheep \\| \\| \nand pigs; food and nutrition; and Primary Health Care (PHC) \\| \\| \nwere introduced in Primary 6 syllabus \n\\| \n\\| \\|e The content under general characteristics of common pests \n\\| \n\\| of tuber crops was deleted \n\\|", "metadata": {"headings": [{"headings_0": {"content": "See]", "page": 29, "level": 1}}, {"headings_1": {"content": "concept)", "page": 29, "level": 6}}, [{"headings_0": {"content": "See]", "page": 29, "level": 1}}, {"headings_1": {"content": "concept)", "page": 29, "level": 6}}], [{"headings_0": {"content": "See]", "page": 29, "level": 1}}, {"headings_1": {"content": "concept)", "page": 29, "level": 6}}], [{"headings_0": {"content": "See]", "page": 29, "level": 1}}, {"headings_1": {"content": "concept)", "page": 29, "level": 6}}], [{"headings_0": {"content": "See]", "page": 29, "level": 1}}, {"headings_1": {"content": "concept)", "page": 29, "level": 6}}]], "page": 29, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "| \u00b0", "metadata": {"headings": [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], "page": 29, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Classification of animals had 20 topics but was reduced to \\| \\| 17 topics \\| \\_ \nTeaching using different curricula may lead to inconsistent learning outcomes, worsened inequality and difficulties in pupil transitions, particularly when learners change schools. It may also present challenges in standardized national assessments especially where learners are assessed by a standard examination setting body like UNEB, let alone the risk of worse pass rates being registered for pupils learning a curriculum that is not set by UNEB. \nManagement's Response \nManagement acknowledged the audit finding, however they also stated that the schools that were able to catch up before the end of the three years period of the abridged curriculum, were free to revert to the standardized one. Indeed management assumed schools had switched back to the standard curriculum in January 2023 to align with the regular school calendar (January to December). Management however committed to Officially communicate to all the schools to revert to the standard curriculum in the beginning of Term 1 of Academic Year 2024. \nAudit Comment \nAlthough management explained that schools that had completed the abridged curriculum were free to revert to the standard one, this was not officially communicated to the schools to be actioned. \nRecommendation \nThe MoES is advised to review both the standard and abridged curricula, to establish the relevance of the topics merged or deleted and officially communicate to educational stakeholders the type of curriculum to apply, going forward.", "metadata": {"headings": [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}, [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}]], "page": 29, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "4.2.2 Preparation of schemes of work and lesson plans Paragraph 8.3.11 (i) of the Guidelines on policy, planning, roles and responsibilities of stakeholders in the implementation of UPE for Districts and Urban Councils, October 2008 requires teachers to prepare schemes of work and lesson plans. This is expounded under Indicator 4 (c) (i) of the Basic requirements and minimum standards indicators for education institutions, April 2019, where every teacher is expected to prepare a scheme of work for each subject and for each class taught. The schemes of work serve as a roadmap for teachers, outlining the topics, objectives, and methods for each lesson. Audit set out to review a total of 570 schemes of work schools \\* 10 subjects per Figure 2: Preparation of subject schemes \u2122 Schemes prepared \\| \u2122 Schemes not prepared \u00a9 Not assessed teachers - absent Further analysis of the 322 schemes that were prepared, revealed that 96 (30%) were not approved by the respective head teachers. This implies that such head teachers do not consider the preparation of schemes as important, and in the long run will demotivate teachers who will see no reason to continue preparing schemes of work. Audit however observed a notable practice in Bunyagabo District, where all sampled schemes of work, lesson plans, and lesson notes had been prepared and all the syllabi completed. During interviews of the DEO and the respective Head Teachers, it was explained that the District conducts joint supervision of schools, involving all Head Teachers in the district. Under the joint supervision, Head teachers decide on schools to inspect with the objective of verifying whether the teachers\u2019 schemes are aligned to the curriculum, lesson plans corresponded with the schemes of work, and whether the pupils are taught in accordance with the established lesson plans. The practice allows the low-performing schools to learn from others, and thus fostering improvement in education in the whole district. Through interviews with the subject teachers and the respective head teachers, audit observed that the cause for failure to prepare the schemes of work was inadequate Further review of data obtained from the E-inspection platform at the Directorate of Education Standards (DES) revealed that out of the expected 12,786 GoU primary school inspections expected in Term Two of 2023, only 6,806 (53%) were undertaken, leaving 5,980 (47%) schools not inspected. It was also noted that the Department of Primary Education at DES", "metadata": {"headings": [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}, [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}], [{"headings_0": {"content": "| \u00b0", "page": 29, "level": 5}}, {"headings_1": {"content": "See]", "page": 29, "level": 1}}]], "page": 30, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 32, "level": 3}}, {"headings_1": {"content": "| \u00b0", "page": 29, "level": 5}}], "page": 32, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "MoES should ensure that the supervision of teachers by the Head Teachers and DISs e \nis enforced so that schemes of work are prepared for all subjects by the respective teachers. \ne MoES should through the districts ensure that the Head teachers review and sign off the teachers' schemes of work as evidence of supervision. \ne MOoES should evaluate the joint supervision approach and if practical and effective, then consider persuading other districts to adopt for better supervision. \nField inspection in November 2023, a week before the learners\u2019 promotional examinations, involved an analysis of 57 sampled schools, from the 4 regions of the country. Analysis of syllabi coverage of Primary Six and Primary Four which are transitional classes revealed that coverage at Primary Six level of; Mathematics (54%), English (62%), Science (60%), S.S.T (48%), Religious Education (27%%). Similarly, the syllabi coverage at Primary Four was; Mathematics (41%), English (46%), Science (46%), S.S.T (66%), Religious Education (20%) as shown in the tables 7 and 8 below; \nTable 7: syllabus Sn \\| Subject \n\\| Status of syllabus completion per %age of syllabus \\| \\| school \\| completion \\_\\_Completed \\_\\_Not Completed", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 32, "level": 3}}, {"headings_1": {"content": "| \u00b0", "page": 29, "level": 5}}, [{"headings_0": {"content": "Recommendations", "page": 32, "level": 3}}, {"headings_1": {"content": "| \u00b0", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendations", "page": 32, "level": 3}}, {"headings_1": {"content": "| \u00b0", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendations", "page": 32, "level": 3}}, {"headings_1": {"content": "| \u00b0", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendations", "page": 32, "level": 3}}, {"headings_1": {"content": "| \u00b0", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendations", "page": 32, "level": 3}}, {"headings_1": {"content": "| \u00b0", "page": 29, "level": 5}}]], "page": 32, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "ated", "metadata": {"headings": [{"headings_0": {"content": "ated", "page": 33, "level": 11}}, {"headings_1": {"content": "Recommendations", "page": 32, "level": 3}}], "page": 33, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\\_ \nwer Wee \\| = +e i+ \n26 \n54% \nwi KL I as \n1 al 60% \\| ze RE \\| 28 E ee 38 \n27% \n\\_137\\_ = \nTable 8: Primary Four cove!", "metadata": {"headings": [{"headings_0": {"content": "ated", "page": 33, "level": 11}}, {"headings_1": {"content": "Recommendations", "page": 32, "level": 3}}, [{"headings_0": {"content": "ated", "page": 33, "level": 11}}, {"headings_1": {"content": "Recommendations", "page": 32, "level": 3}}], [{"headings_0": {"content": "ated", "page": 33, "level": 11}}, {"headings_1": {"content": "Recommendations", "page": 32, "level": 3}}], [{"headings_0": {"content": "ated", "page": 33, "level": 11}}, {"headings_1": {"content": "Recommendations", "page": 32, "level": 3}}]], "page": 33, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "8S", "metadata": {"headings": [{"headings_0": {"content": "8S", "page": 33, "level": 6}}, {"headings_1": {"content": "ated", "page": 33, "level": 11}}], "page": 33, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "= \\| \na \\| Sn Subject \nStatus of syllabus completion per %age of syllabus \\| \\| school completion \n\\| Completed SO, \nki a \\| ANGE [27 2,7 120:", "metadata": {"headings": [{"headings_0": {"content": "8S", "page": 33, "level": 6}}, {"headings_1": {"content": "ated", "page": 33, "level": 11}}, [{"headings_0": {"content": "8S", "page": 33, "level": 6}}, {"headings_1": {"content": "ated", "page": 33, "level": 11}}]], "page": 33, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "[irre 26 46%", "metadata": {"headings": [{"headings_0": {"content": "[irre 26 46%", "page": 33, "level": 6}}, {"headings_1": {"content": "8S", "page": 33, "level": 6}}], "page": 33, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "ab. \nSe \n2 Math 23 AH \\\\\\_3 \\_\\| Science \\| 26 \n46% \n\\| 4 Social Studies 37", "metadata": {"headings": [{"headings_0": {"content": "[irre 26 46%", "page": 33, "level": 6}}, {"headings_1": {"content": "8S", "page": 33, "level": 6}}], "page": 33, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "66%", "metadata": {"headings": [{"headings_0": {"content": "66%", "page": 33, "level": 6}}, {"headings_1": {"content": "[irre 26 46%", "page": 33, "level": 6}}], "page": 33, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "SE 5\\_ Religious Education 10 20% \\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "66%", "page": 33, "level": 6}}, {"headings_1": {"content": "[irre 26 46%", "page": 33, "level": 6}}, [{"headings_0": {"content": "66%", "page": 33, "level": 6}}, {"headings_1": {"content": "[irre 26 46%", "page": 33, "level": 6}}]], "page": 33, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 33, "level": 6}}, {"headings_1": {"content": "66%", "page": 33, "level": 6}}], "page": 33, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "ae i ae The implication is that on average, only 50% of the Primary Six syllabi was covered and only 44% of the syllabi at Primary four level was covered. Through interview of the subject teachers, the reasons for the inadequate coverage of syllabi were; a) Excessive Teacher Workload Each primary school is required to have at least a head teacher and a minimum of seven additional teachers. In effect therefore, each school with seven classes is required to have at least eight teachers, including the administrator(s). This implies that each class of 53 pupils is expected to be taught by one teacher who should be During field inspection, it was observed that most teachers taught on average four classes in a day, resulting in excessive workload. Analysis of data on teachers and pupils in the sampled schools revealed that the average teacher to pupil ratio was 1:49 in FY2021, 1:55 in FY 2022, and 1:55 in FY 2023, which was slightly within the recommended ratio of 1:53. In addition, a review of the most recent MoES Abstract, 2017 indicated that the teacher to pupil ratio in 122 Districts was 1:55, also within the range noted during the audit inspection\\*\u00ae. However, despite the average teacher to pupil ratio aligning with the recommended standard, a more detailed analysis of teacher to pupil ratio across the country's four major regions of Northern/West Nile, Eastern, Southern/Western, and Central revealed unfavorable ratios notably in the Northern/West Nile and Eastern regions as depicted in the table 9 below; Table 9 showing: Average and regional teacher to pupil ratios Teacher to Pupil Ratios Region 2020/21 2022 2023 Regional Average Northern/West Nile 1:61 1:75 1:77 171 Eastern 1:54 1:65 1:59 1:59 Central 1:38 1:39 1:40 1:39 Southern/Western 1:41 1:41 1:44 1:42 Average Ratio of sampled schools 1:49 1:55 1:55 The already challenging situation of one teacher teaching a class of 53 learners in all subjects, or a teacher handling four subjects across different classes in a day, worsens due to the increased enrolment, as shown in the Table 9 above. The surge in enrolment is not proportional to the number of available teachers, thus worsening the excessive workload. Consequently, as pupil enrolment increases, the teachers\u2019 capacity to focus on individual learners decreases, affecting the ability to supervise and grade the learners work. For the case of the Special Needs Education (SNE) teachers, the workload situation was even", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 33, "level": 6}}, {"headings_1": {"content": "66%", "page": 33, "level": 6}}, [{"headings_0": {"content": "Total", "page": 33, "level": 6}}, {"headings_1": {"content": "66%", "page": 33, "level": 6}}], [{"headings_0": {"content": "Total", "page": 33, "level": 6}}, {"headings_1": {"content": "66%", "page": 33, "level": 6}}], [{"headings_0": {"content": "Total", "page": 33, "level": 6}}, {"headings_1": {"content": "66%", "page": 33, "level": 6}}], [{"headings_0": {"content": "Total", "page": 33, "level": 6}}, {"headings_1": {"content": "66%", "page": 33, "level": 6}}], [{"headings_0": {"content": "Total", "page": 33, "level": 6}}, {"headings_1": {"content": "66%", "page": 33, "level": 6}}], [{"headings_0": {"content": "Total", "page": 33, "level": 6}}, {"headings_1": {"content": "66%", "page": 33, "level": 6}}], [{"headings_0": {"content": "Total", "page": 33, "level": 6}}, {"headings_1": {"content": "66%", "page": 33, "level": 6}}], [{"headings_0": {"content": "Total", "page": 33, "level": 6}}, {"headings_1": {"content": "66%", "page": 33, "level": 6}}], [{"headings_0": {"content": "Total", "page": 33, "level": 6}}, {"headings_1": {"content": "66%", "page": 33, "level": 6}}], [{"headings_0": {"content": "Total", "page": 33, "level": 6}}, {"headings_1": {"content": "66%", "page": 33, "level": 6}}]], "page": 33, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "een", "metadata": {"headings": [{"headings_0": {"content": "een", "page": 35, "level": 6}}, {"headings_1": {"content": "Total", "page": 33, "level": 6}}], "page": 35, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "be uae Saw, ee = SA TG, YT \n\\| Rwekubo Isingiro DLG None \\| 6 Physically \\| 1 \nerie et = \\| \n\\| Primary School \n\\| impaired ac \\_\\| \\| fain a0 Sel Sd \n\\| \n\\| 2 Deaf \\| 2", "metadata": {"headings": [{"headings_0": {"content": "een", "page": 35, "level": 6}}, {"headings_1": {"content": "Total", "page": 33, "level": 6}}, [{"headings_0": {"content": "een", "page": 35, "level": 6}}, {"headings_1": {"content": "Total", "page": 33, "level": 6}}], [{"headings_0": {"content": "een", "page": 35, "level": 6}}, {"headings_1": {"content": "Total", "page": 33, "level": 6}}], [{"headings_0": {"content": "een", "page": 35, "level": 6}}, {"headings_1": {"content": "Total", "page": 33, "level": 6}}]], "page": 35, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "HEART", "metadata": {"headings": [{"headings_0": {"content": "HEART", "page": 35, "level": 3}}, {"headings_1": {"content": "een", "page": 35, "level": 6}}], "page": 35, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Se] 3 Dumb a,", "metadata": {"headings": [{"headings_0": {"content": "HEART", "page": 35, "level": 3}}, {"headings_1": {"content": "een", "page": 35, "level": 6}}], "page": 35, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "RN", "metadata": {"headings": [{"headings_0": {"content": "RN", "page": 35, "level": 11}}, {"headings_1": {"content": "HEART", "page": 35, "level": 3}}], "page": 35, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Despite the schools enrolling pupils with special needs, the audit observed inadequate trained teachers to teach the learners. At Kitazigurukwa Primary School, for instance, there were 11 learners (refer to Table 8 above) with hearing impairments in different classes but the school only had two trained teachers. In the circumstances, it was not possible for the two teachers to cover all classes that the SNE learners attended. Similar challenges were observed at Rwekubo Primary School, which had four blind learners, two deaf learners, and three dumb learners, but had no SNE teachers. During an interview with the Head teacher of Rukoki Model Primary School, Kitazigurukwa Primary School and Rwekubo Primary School they explained that due to having few teachers specialized in special needs education, learners with significant impairments were primarily taught life skills, such as dressing themselves, wearing shoes, and feeding themselves, among others. It was also noted through interviews with Head teachers that schools without SNE teachers were not enrolling SNE learners This was particularly noted in Pandwong . Primary in Kitgum District, Gulu Police Primary School in Gulu City and Kyakatono Primary School in Nakasongola District. b) Pupils reporting late at innii rm Inadequate coverage was also attributed to pupils reporting late at beginning of term. The head teachers from 20 (35%) out of the 57 sampled UPE schools revealed that pupils arrived at school on average two weeks late after the start of the school term, which commencement of c) Inadequate staff housing The lack of adequate staff housing was also advanced as a cause for failure to complete syllabi. This was noted in 23 (40%) out of the 57 schools inspected, which lacked staff houses. The lack of staff housing implies teachers have to commute between home and school, sometimes over long distances thus arriving late at school and leaving early so as to reach home before dusk. For example, teachers from Ruyonza CoU Primary School (Ibanda Municipal Council) and Kabingo Primary School (Kamwenge District) travel minimum distances of 10 Kms and 15 Kms respectively to reach their respective schools, hence lost time and at times exhaustion which impacts on teaching. Further analysis revealed that out of the schools that had staff housing, 84 (50%) of the staff residences were constructed using the PTA funding and/or support from development partners. The staff housing inadequacies are discussed further in section 4.4.4 of this report. The failure to", "metadata": {"headings": [{"headings_0": {"content": "RN", "page": 35, "level": 11}}, {"headings_1": {"content": "HEART", "page": 35, "level": 3}}, [{"headings_0": {"content": "RN", "page": 35, "level": 11}}, {"headings_1": {"content": "HEART", "page": 35, "level": 3}}], [{"headings_0": {"content": "RN", "page": 35, "level": 11}}, {"headings_1": {"content": "HEART", "page": 35, "level": 3}}], [{"headings_0": {"content": "RN", "page": 35, "level": 11}}, {"headings_1": {"content": "HEART", "page": 35, "level": 3}}], [{"headings_0": {"content": "RN", "page": 35, "level": 11}}, {"headings_1": {"content": "HEART", "page": 35, "level": 3}}], [{"headings_0": {"content": "RN", "page": 35, "level": 11}}, {"headings_1": {"content": "HEART", "page": 35, "level": 3}}], [{"headings_0": {"content": "RN", "page": 35, "level": 11}}, {"headings_1": {"content": "HEART", "page": 35, "level": 3}}], [{"headings_0": {"content": "RN", "page": 35, "level": 11}}, {"headings_1": {"content": "HEART", "page": 35, "level": 3}}], [{"headings_0": {"content": "RN", "page": 35, "level": 11}}, {"headings_1": {"content": "HEART", "page": 35, "level": 3}}], [{"headings_0": {"content": "RN", "page": 35, "level": 11}}, {"headings_1": {"content": "HEART", "page": 35, "level": 3}}], [{"headings_0": {"content": "RN", "page": 35, "level": 11}}, {"headings_1": {"content": "HEART", "page": 35, "level": 3}}]], "page": 35, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 37, "level": 3}}, {"headings_1": {"content": "RN", "page": 35, "level": 11}}], "page": 37, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "e MOoES should consider engaging all relevant stakeholders for improved resource allocation leading to recruitment of additional teachers to handle the increased teacher workload. \n\u00ab MOoES should take deliberate measures to provide appropriate infrastructure and offer incentives to attract SNE teachers to undertake the complex and tedious work that comes with handling SNE learners, so that they are not left behind, as envisioned by the SDGs. \ne MOoES and the district school inspectors should monitor/ inspect schools to ensure learning commences immediately after schools open so that the syllabi/curricula are adequately covered. \ne MoES should engage relevant stakeholders to consider constructing additional staff houses to reduce on time spent commuting to and from schools so that the syllabi are completed by teachers on time.", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 37, "level": 3}}, {"headings_1": {"content": "RN", "page": 35, "level": 11}}, [{"headings_0": {"content": "Recommendations", "page": 37, "level": 3}}, {"headings_1": {"content": "RN", "page": 35, "level": 11}}], [{"headings_0": {"content": "Recommendations", "page": 37, "level": 3}}, {"headings_1": {"content": "RN", "page": 35, "level": 11}}], [{"headings_0": {"content": "Recommendations", "page": 37, "level": 3}}, {"headings_1": {"content": "RN", "page": 35, "level": 11}}]], "page": 37, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 37, "level": 3}}], "page": 37, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Teacher preparedness is critical to effective pupil learning. The inadequacies in the preparation of schemes, use of different curricula, failure to prepare schemes of work and lesson plans and the inadequate syllabus/curriculum coverage may in the long run affect the anticipated benefits from the UPE program. \nThrough improved monitoring, adequate inspection and supervision by those responsible, the above shortcomings can easily be addressed in order to deliver quality education to UPE learners. \nWhile the teachers were qualified, there remains a need to address staffing gaps in UPE schools, especially those with SNE learners, to ensure adequate and effective educational support for all students. Government needs to deliberately focus on SNE learners who require special attention in form of appropriate infrastructure as well as incentives to attract people to train as SNE teachers. \n4.3 School Infrastructure and Learning Environment \nAvailability of infrastructure in schools is critical because it makes pupils feel safe, secure, \n4.3.1 Classroom availability \nParagraph (table 1) of the Planning, Budgeting and Implementation Guidelines for Local Governments, Education and Sports Sector FY 2021/22 requires schools to have classrooms, each accommodating at least 53 pupils. \nThrough field inspections it was observed that the overall average classroom to pupil ratio for the sampled schools was 1:70 in FY 2020/21, 1:75 in FY 2021/22, and 1:77 in FY 2022/23, which were all above the recommended average ratio of 1:53, as shown in Table 11 below and detailed in Appendix X", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 37, "level": 3}}, [{"headings_0": {"content": "Conclusion", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 37, "level": 3}}], [{"headings_0": {"content": "Conclusion", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 37, "level": 3}}], [{"headings_0": {"content": "Conclusion", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 37, "level": 3}}], [{"headings_0": {"content": "Conclusion", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 37, "level": 3}}], [{"headings_0": {"content": "Conclusion", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendations", "page": 37, "level": 3}}]], "page": 37, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Table", "metadata": {"headings": [{"headings_0": {"content": "Table", "page": 38, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 37, "level": 3}}], "page": 38, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "11:", "metadata": {"headings": [{"headings_0": {"content": "11:", "page": 38, "level": 3}}, {"headings_1": {"content": "Table", "page": 38, "level": 2}}], "page": 38, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "to pupilratios", "metadata": {"headings": [{"headings_0": {"content": "11:", "page": 38, "level": 3}}, {"headings_1": {"content": "Table", "page": 38, "level": 2}}], "page": 38, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Classroom", "metadata": {"headings": [{"headings_0": {"content": "Classroom", "page": 38, "level": 3}}, {"headings_1": {"content": "11:", "page": 38, "level": 3}}], "page": 38, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Classroom \nto Pupil Ratios \nRegion FY FY FY 2022/23 Regional \n2020/21. \\| 2021/22 \nAverage Northern/West Nile 1:97 1:108 1:114 1:107 Eastern 1:72 1:79 1:77 1:76 Central 1:63 1:64 1:67 1:65 Southern/Western 1:47 1:47 1:50 1:48 Average Ratios 1:70 1:75 1:77 Source: OAG analysis of enrolment data against classrooms \nThe above ratios imply that in the FY 2020/21, for every class, there were 17 excess pupils attending. In the FYs 2021/22 and 2022/23, the excess number of pupils in every class was 22 and 24 respectively. \nFurther analysis revealed that the classroom to pupil ratios, varied from one region to another. The Southern/Western region had an average classroom to pupil ratio of 1:48, which was favorable in comparison to the recommended average of 1:53. The Central, Eastern and Northern/West Nile, had ratios of 1:65, 1:76 and 1:107 respectively, all above the recommended average. \nAudit did further analysis and noted that the worst classroom to pupil ratios in the three financial years were noted in the following schools as shown in Table 12 below; \nTable 12: Schools with worst Classroom to pupil ratios Region", "metadata": {"headings": [{"headings_0": {"content": "Classroom", "page": 38, "level": 3}}, {"headings_1": {"content": "11:", "page": 38, "level": 3}}, [{"headings_0": {"content": "Classroom", "page": 38, "level": 3}}, {"headings_1": {"content": "11:", "page": 38, "level": 3}}], [{"headings_0": {"content": "Classroom", "page": 38, "level": 3}}, {"headings_1": {"content": "11:", "page": 38, "level": 3}}], [{"headings_0": {"content": "Classroom", "page": 38, "level": 3}}, {"headings_1": {"content": "11:", "page": 38, "level": 3}}], [{"headings_0": {"content": "Classroom", "page": 38, "level": 3}}, {"headings_1": {"content": "11:", "page": 38, "level": 3}}], [{"headings_0": {"content": "Classroom", "page": 38, "level": 3}}, {"headings_1": {"content": "11:", "page": 38, "level": 3}}]], "page": 38, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "\u2018School", "metadata": {"headings": [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], "page": 38, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "District \n\\| \nI \nClassroom to Pupil ratios \nFYs \n2020/21 \\| 2021/22 \\| 2022/23 \n\u2014 Kira MC \nMarine Base Army Entebbe MC 1:65 1:97 113 \\| Primary school \\| Bakka Primary school Wakiso DLG 1:78 1:90 \\#73 \\| \\| \n\\| Southern/Wester Rwekubo Pri Schoo! Isingiro DLG 1:103 1:91 1:113 n \nKabingo PRI School Kamwenge DLG 1:72 ie at \\| \nJunction Pri School Kabale MC 1:57 165 \\| 16 Source: OAG analysis \nTo put the ratios in perspective, Got Lembe Primary School, with the worst Classroom to Pupil ratio of 1:280 in the FY 2022/23, would require additional 4 classrooms to be able to accommodate the current number of pupils attending class. This shows the magnitude of the challenge of lack of classrooms, not only in the worst schools isted above, but indeed many more schools across the country. \nThe other implications are that teachers face challenges in delivering lessons like pupils being distracted and generally teachers not being able to give attention to individual pupils. See Pictures below; \nPicture 1: Crowded Class \nPicture 2: Congested Class \\| \nrn \na \nPupils of Kyanyinihi Primary School (Left) and Arapai Primary School (Right) in congested classrooms \nThe situation in the SNE schools was not any better. For instance, at Kitazigurukwa Primary School, learners with autism shared classes with deaf learners due to limited classrooms for SNE learners, as shown in Pictures 3 and 4 below; \nPictures 3 and 4: Learners of different Levels sharing Classrooms \nx \\\\ a \nclass. The ones standing are in P5 while the young ones in the picture are in Pi and P2 \n4.3.2 Provision of Desks \nLearners at Kitazigurukwa Primary School sharing a class. The ones standing are in P6 whereas those seated are in different classes \nParagraph 6 (Table 1) of the Planning, Budgeting and Implementation Guidelines for Local Governments, Education and Sports Sector FY 2021/22 requires schools to have desks, each accommodating 3 pupils. \nField inspections revealed overall average desk to pupil ratios for the sampled schools of 1:4 in FY 2020/21, 1:5 in FY 2021/22, and 1:4 in FY 2022/23, which were all above the recommended average ratio of 1:3, as shown in Table 13 below and in Appendix X . \nTable 13: pupil \n- \n\\| \nDesk to Pupil Ratios \nRegion FY FY 2021/22 Regional \n2020/21 \\| FY 2022/23 \\| \nAverage \\| \nSo \nNorthern/West Nile 1:6 a Eastern \nCentral \n1:4", "metadata": {"headings": [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}, [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}], [{"headings_0": {"content": "\u2018School", "page": 38, "level": 3}}, {"headings_1": {"content": "Classroom", "page": 38, "level": 3}}]], "page": 38, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Southern/Western", "metadata": {"headings": [{"headings_0": {"content": "Southern/Western", "page": 40, "level": 2}}, {"headings_1": {"content": "\u2018School", "page": 38, "level": 3}}], "page": 40, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "7 = 14 Average Ratios \nSource: OAG analysis of enrolment data against desks \nThe above ratios imply that in the FY 2020/21 and 2022/23, there were 4 pupils for every desk of 3, implying 1 pupil had to attend lessons either while standing or sitting on the floor. In the FY 2021/22 two pupils had to sit on the ground or attend while standing. \nPicture 5: Six Pupils sharing a \nPicture 6: Student writing exams \nPicture 7: Learners seated on the desk using a drum floor \n=", "metadata": {"headings": [{"headings_0": {"content": "Southern/Western", "page": 40, "level": 2}}, {"headings_1": {"content": "\u2018School", "page": 38, "level": 3}}, [{"headings_0": {"content": "Southern/Western", "page": 40, "level": 2}}, {"headings_1": {"content": "\u2018School", "page": 38, "level": 3}}], [{"headings_0": {"content": "Southern/Western", "page": 40, "level": 2}}, {"headings_1": {"content": "\u2018School", "page": 38, "level": 3}}]], "page": 40, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "uote", "metadata": {"headings": [{"headings_0": {"content": "uote", "page": 41, "level": 1}}, {"headings_1": {"content": "Southern/Western", "page": 40, "level": 2}}], "page": 41, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "WN He r\u2019 N) Ny Y \\| \nrs \n\\| Wy ey NA N \n= Es Ih \nPEST \n/ \nan \nSix pupils seated on a desk meant for three \n4.3.3 Availability of Latrines \nNS \\\\ \u2018A learner writing an examination \nA teacher with learners seated on on a drum while others are using \nthe temporary class floor benches \nParagraph 6, (Table 1) of the Planning, Budgeting and Implementation Guidelines for Local Governments, Education and Sports Sector FY 2021/22 requires each latrine stance to accommodate 40 pupils. \nAudit observed in the sampled schools that on average each latrine was used by 62 pupils in FY 2020/21, 65 pupils in FY 2021/22 and 67 pupils in FY 2022/23, which were all above the recommended ratio of 1:40, as expounded in Table 14 below; \nTable 14: pupil \nLatrine to Pupil Ratios \nRegion \nFY 2020/21 \\| F\u00a5 2021/22 FY 2022/23 Regional Average \\|Southern/Westen \\| 1:44 \\| 1:45 \\|", "metadata": {"headings": [{"headings_0": {"content": "uote", "page": 41, "level": 1}}, {"headings_1": {"content": "Southern/Western", "page": 40, "level": 2}}, [{"headings_0": {"content": "uote", "page": 41, "level": 1}}, {"headings_1": {"content": "Southern/Western", "page": 40, "level": 2}}], [{"headings_0": {"content": "uote", "page": 41, "level": 1}}, {"headings_1": {"content": "Southern/Western", "page": 40, "level": 2}}], [{"headings_0": {"content": "uote", "page": 41, "level": 1}}, {"headings_1": {"content": "Southern/Western", "page": 40, "level": 2}}], [{"headings_0": {"content": "uote", "page": 41, "level": 1}}, {"headings_1": {"content": "Southern/Western", "page": 40, "level": 2}}], [{"headings_0": {"content": "uote", "page": 41, "level": 1}}, {"headings_1": {"content": "Southern/Western", "page": 40, "level": 2}}], [{"headings_0": {"content": "uote", "page": 41, "level": 1}}, {"headings_1": {"content": "Southern/Western", "page": 40, "level": 2}}], [{"headings_0": {"content": "uote", "page": 41, "level": 1}}, {"headings_1": {"content": "Southern/Western", "page": 40, "level": 2}}], [{"headings_0": {"content": "uote", "page": 41, "level": 1}}, {"headings_1": {"content": "Southern/Western", "page": 40, "level": 2}}], [{"headings_0": {"content": "uote", "page": 41, "level": 1}}, {"headings_1": {"content": "Southern/Western", "page": 40, "level": 2}}]], "page": 41, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "ied", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 41, "level": 3}}, {"headings_1": {"content": "uote", "page": 41, "level": 1}}], "page": 41, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "1:46 \nNorthern/West Nile 1:81 1:97 1:94 1:91 \\| \nCentral \\| 1:65 1:58 1:66 1:63 \\| \nEastern \\| 1:60 her 1:61 1:59 Average Ratios \\| 1:62 1:65 1:67 \nSource: OAG analysis of enrolment data against latrines \nFurther analysis revealed that the average latrine to pupil ratio for Western region was 1:46, which was almost within the expected benchmark. The other regions, namely, Northern/West Nile, Central and Eastern had ratios of 1:91, 1:63 and 1:59 respectively. \nFrom the \nthe \nschools had the worst latrine to ratios in \nAsuru Primary School Arua City 1:94 13129 1:137 Eastern Lwanika Primary School Bugiri DLG 1:92 1:96 1:100 Bugeso Baptist Primary Bugiri DLG 1:93 1:94 1:97 School \n\\_ \nAmusia Primary School \nKatakwi DLG \nCentral Luwala Primary School Njeru MC Kinaabi UMEA Primary \nNjeru MC School \n\\_ Bakka Primary school \nWakiso DLG \nSouthern/ Bukanga Primary School Ntungamo DLG \nWestern \u201cJunction Primary School KabaleMC \\| 1:57 \\| \n\u201cKinyimi Primary School \\| Sheema DLG \nBelow are some of the latrine challenges faced by some of the selected schools. \nTable 16: Latrine challenges in some schools \nRegion District school Latrine challenges \\_\\| \\_\\_\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "ied", "page": 41, "level": 3}}, {"headings_1": {"content": "uote", "page": 41, "level": 1}}, [{"headings_0": {"content": "ied", "page": 41, "level": 3}}, {"headings_1": {"content": "uote", "page": 41, "level": 1}}], [{"headings_0": {"content": "ied", "page": 41, "level": 3}}, {"headings_1": {"content": "uote", "page": 41, "level": 1}}], [{"headings_0": {"content": "ied", "page": 41, "level": 3}}, {"headings_1": {"content": "uote", "page": 41, "level": 1}}], [{"headings_0": {"content": "ied", "page": 41, "level": 3}}, {"headings_1": {"content": "uote", "page": 41, "level": 1}}], [{"headings_0": {"content": "ied", "page": 41, "level": 3}}, {"headings_1": {"content": "uote", "page": 41, "level": 1}}], [{"headings_0": {"content": "ied", "page": 41, "level": 3}}, {"headings_1": {"content": "uote", "page": 41, "level": 1}}], [{"headings_0": {"content": "ied", "page": 41, "level": 3}}, {"headings_1": {"content": "uote", "page": 41, "level": 1}}], [{"headings_0": {"content": "ied", "page": 41, "level": 3}}, {"headings_1": {"content": "uote", "page": 41, "level": 1}}], [{"headings_0": {"content": "ied", "page": 41, "level": 3}}, {"headings_1": {"content": "uote", "page": 41, "level": 1}}], [{"headings_0": {"content": "ied", "page": 41, "level": 3}}, {"headings_1": {"content": "uote", "page": 41, "level": 1}}]], "page": 41, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "nm", "metadata": {"headings": [{"headings_0": {"content": "nm", "page": 42, "level": 11}}, {"headings_1": {"content": "ied", "page": 41, "level": 3}}], "page": 42, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Southern/ \nNtungamo DLG Rukanga Primary School \nNo girls\u2019 toilets; the entire school uses Western two stances u \nMbarara City Kichwamba Primary School \nRubirizi DLG Buzenga Primary School \nNorthern/ Lamwo DLG Jamula Primary School \nAll the 12 latrines constructed by parents Girls' latrines were full \nTeachers lack a latrine \nWest Nile Lira City Teokole Primary School Teachers lack a latrine \nCentral \nMasindi DLG \\| Kabalye Settlement Primary \nTeachers lack latrines and share with", "metadata": {"headings": [{"headings_0": {"content": "nm", "page": 42, "level": 11}}, {"headings_1": {"content": "ied", "page": 41, "level": 3}}, [{"headings_0": {"content": "nm", "page": 42, "level": 11}}, {"headings_1": {"content": "ied", "page": 41, "level": 3}}], [{"headings_0": {"content": "nm", "page": 42, "level": 11}}, {"headings_1": {"content": "ied", "page": 41, "level": 3}}], [{"headings_0": {"content": "nm", "page": 42, "level": 11}}, {"headings_1": {"content": "ied", "page": 41, "level": 3}}], [{"headings_0": {"content": "nm", "page": 42, "level": 11}}, {"headings_1": {"content": "ied", "page": 41, "level": 3}}]], "page": 42, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "School", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 42, "level": 6}}, {"headings_1": {"content": "nm", "page": 42, "level": 11}}], "page": 42, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "pupils \na Masindi DIG \\| Katasenywa Primary School \nTeachers lack latrines and share with \nThe consequences of inadequate latrines were that some schools improvised with papyrus urinals, used dilapidated latrines while in some schools, girls shared latrines with boys. Audit also noted instances where teachers shared latrines with pupils. See Pictures below; \nPicture 8: Latrine shared by Girls and Boys \nPicture 9: Dilapidated Girls\u2019 Latrine \nPicture 10: Makeshift Latrine \nPicture 11: Toilet made of Papyrus", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 42, "level": 6}}, {"headings_1": {"content": "nm", "page": 42, "level": 11}}, [{"headings_0": {"content": "School", "page": 42, "level": 6}}, {"headings_1": {"content": "nm", "page": 42, "level": 11}}], [{"headings_0": {"content": "School", "page": 42, "level": 6}}, {"headings_1": {"content": "nm", "page": 42, "level": 11}}], [{"headings_0": {"content": "School", "page": 42, "level": 6}}, {"headings_1": {"content": "nm", "page": 42, "level": 11}}], [{"headings_0": {"content": "School", "page": 42, "level": 6}}, {"headings_1": {"content": "nm", "page": 42, "level": 11}}], [{"headings_0": {"content": "School", "page": 42, "level": 6}}, {"headings_1": {"content": "nm", "page": 42, "level": 11}}]], "page": 42, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "| \\", "metadata": {"headings": [{"headings_0": {"content": "| \\", "page": 43, "level": 2}}, {"headings_1": {"content": "School", "page": 42, "level": 6}}], "page": 43, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "II \n\\| \nMakeshift temporary latrines used in Buzenga Primary School in Rubirizi DLG \n4.3.4 Staff \n\\| \n4 \nToilet made of papyrus at Kinyimi Primary School in Sheema DLG \nParagraph 6 (Table 1) of the Planning, Budgeting and Implementation Guidelines for Local Governments, Education and Sports Sector FY 2021/22 requires each school to have permanent accommodation for at least four (4) teachers: \nThrough inspections of 57 sampled schools it was established that of the 57 schools, 23 (40%) lacked staff houses, while 34 (60%) had. Refer to Appendix XI for Schools lacking staff housing. \nFurther analysis revealed that out of the schools that had staff housing, 84 (50%) of the staff residences were constructed using the PTA funding and/or support from development partners, as shown in Table 17 below; \nTable 17: PTA Region \n\\| Government Development partners and \\| Total Staff Houses per PTA support region \nNorthern/West Nile 18 37 55 \\| \nEastern 39 ann ale 39 \na nog tee \nCentral 14 9 23 \\_ \nSouthern/Western 13 ae 51", "metadata": {"headings": [{"headings_0": {"content": "| \\", "page": 43, "level": 2}}, {"headings_1": {"content": "School", "page": 42, "level": 6}}, [{"headings_0": {"content": "| \\", "page": 43, "level": 2}}, {"headings_1": {"content": "School", "page": 42, "level": 6}}], [{"headings_0": {"content": "| \\", "page": 43, "level": 2}}, {"headings_1": {"content": "School", "page": 42, "level": 6}}], [{"headings_0": {"content": "| \\", "page": 43, "level": 2}}, {"headings_1": {"content": "School", "page": 42, "level": 6}}], [{"headings_0": {"content": "| \\", "page": 43, "level": 2}}, {"headings_1": {"content": "School", "page": 42, "level": 6}}], [{"headings_0": {"content": "| \\", "page": 43, "level": 2}}, {"headings_1": {"content": "School", "page": 42, "level": 6}}], [{"headings_0": {"content": "| \\", "page": 43, "level": 2}}, {"headings_1": {"content": "School", "page": 42, "level": 6}}], [{"headings_0": {"content": "| \\", "page": 43, "level": 2}}, {"headings_1": {"content": "School", "page": 42, "level": 6}}], [{"headings_0": {"content": "| \\", "page": 43, "level": 2}}, {"headings_1": {"content": "School", "page": 42, "level": 6}}], [{"headings_0": {"content": "| \\", "page": 43, "level": 2}}, {"headings_1": {"content": "School", "page": 42, "level": 6}}], [{"headings_0": {"content": "| \\", "page": 43, "level": 2}}, {"headings_1": {"content": "School", "page": 42, "level": 6}}]], "page": 43, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "he", "metadata": {"headings": [{"headings_0": {"content": "he", "page": 43, "level": 11}}, {"headings_1": {"content": "| \\", "page": 43, "level": 2}}], "page": 43, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "= \n\\_\\| \nTotal 84 84 168 \nThe lack of staff housing implies teachers have to commute between home and school, sometimes over long distances thus arriving late at school and leaving early so as to reach home before dusk. \nFor example, teachers from Ruyonza CoU Primary School (Ibanda Municipal Council) and Kabingo Primary School (Kamwenge District) travel minimum distances of 10 Kms and 15 Kms respectively to reach their respective schools hence lost time and at times exhaustion which impacts on teaching. \nCauses of inadequate infrastructure \nInterviews with Head Teachers revealed that the rise in pupil enrollment did not match the number of classrooms, desks and latrines available. Similarly, the audit noted through data analysis, that the government was solely providing funding for pupil capitation without allocating resources for infrastructure development like staff houses. \nManagement\u2019s Response \nThere is shortage of infrastructure in UPE schools. This is due to inadequate budget allocations both to the Local Governments and the Ministry. The Ministry and the Local Governments have been trying to work within the limited resources to put up some infrastructure, through grants such as the School Facilities Grant. \nThe emergency construction project which provided for quick intervention in addressing infrastructure challenges at the Primary level such as re-roofing of blown off roofs, renovating old structures and construction of some classrooms and pit latrines in highly populated schools was exited from the Public Investment Plan without being given an opportunity to develop phase II of the project. \nThe Ministry continues to partner with organisations such as Faith Based Organisations, Building Tomorrow, Plan International, Cotton on Foundation, World Vision, UNICEF, Stromme Foundation, Save the Children and others to construct classrooms, latrines, staff houses and provide furniture in selected schools.", "metadata": {"headings": [{"headings_0": {"content": "he", "page": 43, "level": 11}}, {"headings_1": {"content": "| \\", "page": 43, "level": 2}}, [{"headings_0": {"content": "he", "page": 43, "level": 11}}, {"headings_1": {"content": "| \\", "page": 43, "level": 2}}], [{"headings_0": {"content": "he", "page": 43, "level": 11}}, {"headings_1": {"content": "| \\", "page": 43, "level": 2}}], [{"headings_0": {"content": "he", "page": 43, "level": 11}}, {"headings_1": {"content": "| \\", "page": 43, "level": 2}}], [{"headings_0": {"content": "he", "page": 43, "level": 11}}, {"headings_1": {"content": "| \\", "page": 43, "level": 2}}], [{"headings_0": {"content": "he", "page": 43, "level": 11}}, {"headings_1": {"content": "| \\", "page": 43, "level": 2}}], [{"headings_0": {"content": "he", "page": 43, "level": 11}}, {"headings_1": {"content": "| \\", "page": 43, "level": 2}}]], "page": 43, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "he", "page": 43, "level": 11}}], "page": 44, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "MoES should take stock of infrastructure shortage in UPE schools and then liaise with relevant stakeholders to seek for support for the construction of additional classrooms, latrines, staff houses and procurement of desks to improve the learning environment in \nOverall Conclusion \nAlthough UPE program has led to increased number of pupils attending school, leading to \n\\_ increased access of education, the quality of education is still a challenge. The challenges pointed out in this report; if not addressed may reverse the gains the country has achieved over the years in the UPE program which may affect the country\u2019s ability to attain\u2019the SDG 4 objective of inclusive and equitable quality education \u2018and the promotion of life-long learning opportunities for all by 2030.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "he", "page": 43, "level": 11}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "he", "page": 43, "level": 11}}]], "page": 44, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "KE", "metadata": {"headings": [{"headings_0": {"content": "KE", "page": 45, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}], "page": 45, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n29% December, 2023", "metadata": {"headings": [{"headings_0": {"content": "KE", "page": 45, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}, [{"headings_0": {"content": "KE", "page": 45, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}]], "page": 45, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 46, "level": 6}}, {"headings_1": {"content": "KE", "page": 45, "level": 1}}], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Appendix I: Organogram \nMinister of state (Pre-primary & primary)", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 46, "level": 6}}, {"headings_1": {"content": "KE", "page": 45, "level": 1}}, [{"headings_0": {"content": "APPENDICES", "page": 46, "level": 6}}, {"headings_1": {"content": "KE", "page": 45, "level": 1}}]], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Permanent", "metadata": {"headings": [{"headings_0": {"content": "Permanent", "page": 46, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 46, "level": 6}}], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Secretary /", "metadata": {"headings": [{"headings_0": {"content": "Secretary /", "page": 46, "level": 3}}, {"headings_1": {"content": "Permanent", "page": 46, "level": 3}}], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Secretary /", "page": 46, "level": 3}}, {"headings_1": {"content": "Permanent", "page": 46, "level": 3}}], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Secretary to", "metadata": {"headings": [{"headings_0": {"content": "Secretary to", "page": 46, "level": 3}}, {"headings_1": {"content": "Secretary /", "page": 46, "level": 3}}], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "treasury", "metadata": {"headings": [{"headings_0": {"content": "treasury", "page": 46, "level": 2}}, {"headings_1": {"content": "Secretary to", "page": 46, "level": 3}}], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Permanent Secretary MoES", "metadata": {"headings": [{"headings_0": {"content": "treasury", "page": 46, "level": 2}}, {"headings_1": {"content": "Secretary to", "page": 46, "level": 3}}], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "District", "metadata": {"headings": [{"headings_0": {"content": "District", "page": 46, "level": 3}}, {"headings_1": {"content": "treasury", "page": 46, "level": 2}}], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Authorities", "metadata": {"headings": [{"headings_0": {"content": "Authorities", "page": 46, "level": 6}}, {"headings_1": {"content": "District", "page": 46, "level": 3}}], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "(CAOs &", "metadata": {"headings": [{"headings_0": {"content": "Authorities", "page": 46, "level": 6}}, {"headings_1": {"content": "District", "page": 46, "level": 3}}], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Director of", "metadata": {"headings": [{"headings_0": {"content": "Director of", "page": 46, "level": 6}}, {"headings_1": {"content": "Authorities", "page": 46, "level": 6}}], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Head engineering Unit", "metadata": {"headings": [{"headings_0": {"content": "Director of", "page": 46, "level": 6}}, {"headings_1": {"content": "Authorities", "page": 46, "level": 6}}], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "DEO) Education", "metadata": {"headings": [{"headings_0": {"content": "DEO) Education", "page": 46, "level": 1}}, {"headings_1": {"content": "Director of", "page": 46, "level": 6}}], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "[ Under Secretary", "metadata": {"headings": [{"headings_0": {"content": "[ Under Secretary", "page": 46, "level": 1}}, {"headings_1": {"content": "DEO) Education", "page": 46, "level": 1}}], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "(Finance & Commissioner education planning Commissioner Administration (Pre-Primary & Primary)", "metadata": {"headings": [{"headings_0": {"content": "[ Under Secretary", "page": 46, "level": 1}}, {"headings_1": {"content": "DEO) Education", "page": 46, "level": 1}}], "page": 46, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "wnjnowin> winjnouun> wnjnouung wnjnaLun) wunynouung uunjnouund winjnoyund ~_wanynoyuin winjnowun> wwnjnowun> wnjnowing wnjnowuin> winyrouung WB wnyroing uunjnouin3 wunn>LUn) \u201cwnjnouing uinjnauing winjnoyun>", "metadata": {"headings": [{"headings_0": {"content": "wnjnowin> winjnouun> wnjnouung wnjnaLun) wunynouung uunjnouund winjnoyund ~_wanynoyuin winjnowun> wwnjnowun> wnjnowing wnjnowuin> winyrouung WB wnyroing uunjnouin3 wunn>LUn) \u201cwnjnouing uinjnauing winjnoyun>", "page": 47, "level": 1}}, {"headings_1": {"content": "[ Under Secretary", "page": 46, "level": 1}}], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "ir i \\_\\_\\_winynouing winjnown [E. Ja \n\\| fae \\| L \\| \\| \\| Ii [ \\| \\| [nin = \ntg re a 7 \n~\u2014winjnowing i \\_winjnaqing 2 \u201d \n.", "metadata": {"headings": [{"headings_0": {"content": "wnjnowin> winjnouun> wnjnouung wnjnaLun) wunynouung uunjnouund winjnoyund ~_wanynoyuin winjnowun> wwnjnowun> wnjnowing wnjnowuin> winyrouung WB wnyroing uunjnouin3 wunn>LUn) \u201cwnjnouing uinjnauing winjnoyun>", "page": 47, "level": 1}}, {"headings_1": {"content": "[ Under Secretary", "page": 46, "level": 1}}, [{"headings_0": {"content": "wnjnowin> winjnouun> wnjnouung wnjnaLun) wunynouung uunjnouund winjnoyund ~_wanynoyuin winjnowun> wwnjnowun> wnjnowing wnjnowuin> winyrouung WB wnyroing uunjnouin3 wunn>LUn) \u201cwnjnouing uinjnauing winjnoyun>", "page": 47, "level": 1}}, {"headings_1": {"content": "[ Under Secretary", "page": 46, "level": 1}}], [{"headings_0": {"content": "wnjnowin> winjnouun> wnjnouung wnjnaLun) wunynouung uunjnouund winjnoyund ~_wanynoyuin winjnowun> wwnjnowun> wnjnowing wnjnowuin> winyrouung WB wnyroing uunjnouin3 wunn>LUn) \u201cwnjnouing uinjnauing winjnoyun>", "page": 47, "level": 1}}, {"headings_1": {"content": "[ Under Secretary", "page": 46, "level": 1}}], [{"headings_0": {"content": "wnjnowin> winjnouun> wnjnouung wnjnaLun) wunynouung uunjnouund winjnoyund ~_wanynoyuin winjnowun> wwnjnowun> wnjnowing wnjnowuin> winyrouung WB wnyroing uunjnouin3 wunn>LUn) \u201cwnjnouing uinjnauing winjnoyun>", "page": 47, "level": 1}}, {"headings_1": {"content": "[ Under Secretary", "page": 46, "level": 1}}], [{"headings_0": {"content": "wnjnowin> winjnouun> wnjnouung wnjnaLun) wunynouung uunjnouund winjnoyund ~_wanynoyuin winjnowun> wwnjnowun> wnjnowing wnjnowuin> winyrouung WB wnyroing uunjnouin3 wunn>LUn) \u201cwnjnouing uinjnauing winjnoyun>", "page": 47, "level": 1}}, {"headings_1": {"content": "[ Under Secretary", "page": 46, "level": 1}}]], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "ses pebpuqy pebpriqy pabpuqy pa6pLgw pebpuqy paBpuay pebpuqy pebpuqy pe6puqy pebpuqy pebpuqy pabpuqy pebpuqy peBpuay pabpuay pabpuay pabpugy pabpuqy Pa6pLgv pebpuqy pebpuqy pebpuqy WIN|NDILIND wnIn>LUND WN|ND1ND winjnawun>", "metadata": {"headings": [{"headings_0": {"content": "ses pebpuqy pebpriqy pabpuqy pa6pLgw pebpuqy paBpuay pebpuqy pebpuqy pe6puqy pebpuqy pebpuqy pabpuqy pebpuqy peBpuay pabpuay pabpuay pabpugy pabpuqy Pa6pLgv pebpuqy pebpuqy pebpuqy WIN|NDILIND wnIn>LUND WN|ND1ND winjnawun>", "page": 47, "level": 1}}, {"headings_1": {"content": "wnjnowin> winjnouun> wnjnouung wnjnaLun) wunynouung uunjnouund winjnoyund ~_wanynoyuin winjnowun> wwnjnowun> wnjnowing wnjnowuin> winyrouung WB wnyroing uunjnouin3 wunn>LUn) \u201cwnjnouing uinjnauing winjnoyun>", "page": 47, "level": 1}}], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "wunjn>Lund wunjn>Lun) wunjn>LnD WnjNd1LIND WININILUND wnn>LUnD wunjn>}unD BO. wnnaWunD", "metadata": {"headings": [{"headings_0": {"content": "wunjn>Lund wunjn>Lun) wunjn>LnD WnjNd1LIND WININILUND wnn>LUnD wunjn>}unD BO. wnnaWunD", "page": 47, "level": 1}}, {"headings_1": {"content": "ses pebpuqy pebpriqy pabpuqy pa6pLgw pebpuqy paBpuay pebpuqy pebpuqy pe6puqy pebpuqy pebpuqy pabpuqy pebpuqy peBpuay pabpuay pabpuay pabpugy pabpuqy Pa6pLgv pebpuqy pebpuqy pebpuqy WIN|NDILIND wnIn>LUND WN|ND1ND winjnawun>", "page": 47, "level": 1}}], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "=e \u201c\\_winynouing", "metadata": {"headings": [{"headings_0": {"content": "wunjn>Lund wunjn>Lun) wunjn>LnD WnjNd1LIND WININILUND wnn>LUnD wunjn>}unD BO. wnnaWunD", "page": 47, "level": 1}}, {"headings_1": {"content": "ses pebpuqy pebpriqy pabpuqy pa6pLgw pebpuqy paBpuay pebpuqy pebpuqy pe6puqy pebpuqy pebpuqy pabpuqy pebpuqy peBpuay pabpuay pabpuay pabpugy pabpuqy Pa6pLgv pebpuqy pebpuqy pebpuqy WIN|NDILIND wnIn>LUND WN|ND1ND winjnawun>", "page": 47, "level": 1}}], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Pio PIO PIO PIO pio PIO PIO PIO io PIO PIO PIO. PIO PIO pio", "metadata": {"headings": [{"headings_0": {"content": "Pio PIO PIO PIO pio PIO PIO PIO io PIO PIO PIO. PIO PIO pio", "page": 47, "level": 3}}, {"headings_1": {"content": "wunjn>Lund wunjn>Lun) wunjn>LnD WnjNd1LIND WININILUND wnn>LUnD wunjn>}unD BO. wnnaWunD", "page": 47, "level": 1}}], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": ": \n2 \n\\| \\| \\| Be:", "metadata": {"headings": [{"headings_0": {"content": "Pio PIO PIO PIO pio PIO PIO PIO io PIO PIO PIO. PIO PIO pio", "page": 47, "level": 3}}, {"headings_1": {"content": "wunjn>Lund wunjn>Lun) wunjn>LnD WnjNd1LIND WININILUND wnn>LUnD wunjn>}unD BO. wnnaWunD", "page": 47, "level": 1}}, [{"headings_0": {"content": "Pio PIO PIO PIO pio PIO PIO PIO io PIO PIO PIO. PIO PIO pio", "page": 47, "level": 3}}, {"headings_1": {"content": "wunjn>Lund wunjn>Lun) wunjn>LnD WnjNd1LIND WININILUND wnn>LUnD wunjn>}unD BO. wnnaWunD", "page": 47, "level": 1}}], [{"headings_0": {"content": "Pio PIO PIO PIO pio PIO PIO PIO io PIO PIO PIO. PIO PIO pio", "page": 47, "level": 3}}, {"headings_1": {"content": "wunjn>Lund wunjn>Lun) wunjn>LnD WnjNd1LIND WININILUND wnn>LUnD wunjn>}unD BO. wnnaWunD", "page": 47, "level": 1}}]], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "=f", "metadata": {"headings": [{"headings_0": {"content": "=f", "page": 47, "level": 2}}, {"headings_1": {"content": "Pio PIO PIO PIO pio PIO PIO PIO io PIO PIO PIO. PIO PIO pio", "page": 47, "level": 3}}], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\\| \nL \\| L [ \\| ke. \\| \n5 \nne \n2 == 2.2... (fg 2 \\_\\_\\_\\_\\_f0yps toys iu 2... yooyss \\\\ \nJooyog \\_\\_\\_\\_fND- \n\\_\\_\\_Joouss Arewiig a jooyps 7", "metadata": {"headings": [{"headings_0": {"content": "=f", "page": 47, "level": 2}}, {"headings_1": {"content": "Pio PIO PIO PIO pio PIO PIO PIO io PIO PIO PIO. PIO PIO pio", "page": 47, "level": 3}}, [{"headings_0": {"content": "=f", "page": 47, "level": 2}}, {"headings_1": {"content": "Pio PIO PIO PIO pio PIO PIO PIO io PIO PIO PIO. PIO PIO pio", "page": 47, "level": 3}}], [{"headings_0": {"content": "=f", "page": 47, "level": 2}}, {"headings_1": {"content": "Pio PIO PIO PIO pio PIO PIO PIO io PIO PIO PIO. PIO PIO pio", "page": 47, "level": 3}}], [{"headings_0": {"content": "=f", "page": 47, "level": 2}}, {"headings_1": {"content": "Pio PIO PIO PIO pio PIO PIO PIO io PIO PIO PIO. PIO PIO pio", "page": 47, "level": 3}}], [{"headings_0": {"content": "=f", "page": 47, "level": 2}}, {"headings_1": {"content": "Pio PIO PIO PIO pio PIO PIO PIO io PIO PIO PIO. PIO PIO pio", "page": 47, "level": 3}}], [{"headings_0": {"content": "=f", "page": 47, "level": 2}}, {"headings_1": {"content": "Pio PIO PIO PIO pio PIO PIO PIO io PIO PIO PIO. PIO PIO pio", "page": 47, "level": 3}}]], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "PSTAWIES Arewig Aiewiig A\u0131euing Arewiid Arewng Arewnd 10yps Auewiiig Auewud jooyss Ares Aiewud Areuiid 100425 Atewig Anew Jooyas ArewiLig Arewug Arewiug Awd Arewiid Arewnd yooyss Jooyss Arewiid Met Juawemes Arewug", "metadata": {"headings": [{"headings_0": {"content": "PSTAWIES Arewig Aiewiig A\u0131euing Arewiid Arewng Arewnd 10yps Auewiiig Auewud jooyss Ares Aiewud Areuiid 100425 Atewig Anew Jooyas ArewiLig Arewug Arewiug Awd Arewiid Arewnd yooyss Jooyss Arewiid Met Juawemes Arewug", "page": 47, "level": 1}}, {"headings_1": {"content": "=f", "page": 47, "level": 2}}], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Jooyss Jooyss 100yp5 1o0ypS 10Oypg oips joouss 100ypS Jooyss looyss Jooyss _looyps Auewung jooyss 10oypsAuewnd Jooyrs", "metadata": {"headings": [{"headings_0": {"content": "Jooyss Jooyss 100yp5 1o0ypS 10Oypg oips joouss 100ypS Jooyss looyss Jooyss _looyps Auewung jooyss 10oypsAuewnd Jooyrs", "page": 47, "level": 1}}, {"headings_1": {"content": "PSTAWIES Arewig Aiewiig A\u0131euing Arewiid Arewng Arewnd 10yps Auewiiig Auewud jooyss Ares Aiewud Areuiid 100425 Atewig Anew Jooyas ArewiLig Arewug Arewiug Awd Arewiid Arewnd yooyss Jooyss Arewiid Met Juawemes Arewug", "page": 47, "level": 1}}], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Jooyos j00y95 00425 1ooyps jooups OS joys rooyrs epuebryo Jooyss nie Auewud j0oyps", "metadata": {"headings": [{"headings_0": {"content": "Jooyos j00y95 00425 1ooyps jooups OS joys rooyrs epuebryo Jooyss nie Auewud j0oyps", "page": 47, "level": 1}}, {"headings_1": {"content": "Jooyss Jooyss 100yp5 1o0ypS 10Oypg oips joouss 100ypS Jooyss looyss Jooyss _looyps Auewung jooyss 10oypsAuewnd Jooyrs", "page": 47, "level": 1}}], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Arewiig Aew\u0131g Arewup\u0131d", "metadata": {"headings": [{"headings_0": {"content": "Jooyos j00y95 00425 1ooyps jooups OS joys rooyrs epuebryo Jooyss nie Auewud j0oyps", "page": 47, "level": 1}}, {"headings_1": {"content": "Jooyss Jooyss 100yp5 1o0ypS 10Oypg oips joouss 100ypS Jooyss looyss Jooyss _looyps Auewung jooyss 10oypsAuewnd Jooyrs", "page": 47, "level": 1}}], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "joouss| oquiesig ayseGng e\u00dfueyng aquising eynueAg erregen eqequiey udn ezuoAny ognyemy suyor Bylod tina \u0131geeu EyIUEMT osabng isnuen BIqy ebuszng vorpung uibunyng eGundey nunsy opuebig ewa\u00dfng eseing adjeqey", "metadata": {"headings": [{"headings_0": {"content": "joouss| oquiesig ayseGng e\u00dfueyng aquising eynueAg erregen eqequiey udn ezuoAny ognyemy suyor Bylod tina \u0131geeu EyIUEMT osabng isnuen BIqy ebuszng vorpung uibunyng eGundey nunsy opuebig ewa\u00dfng eseing adjeqey", "page": 47, "level": 1}}, {"headings_1": {"content": "Jooyos j00y95 00425 1ooyps jooups OS joys rooyrs epuebryo Jooyss nie Auewud j0oyps", "page": 47, "level": 1}}], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "T emfousey eqweMmopy osoyosey n6uemung sjoueis ebundey", "metadata": {"headings": [{"headings_0": {"content": "joouss| oquiesig ayseGng e\u00dfueyng aquising eynueAg erregen eqequiey udn ezuoAny ognyemy suyor Bylod tina \u0131geeu EyIUEMT osabng isnuen BIqy ebuszng vorpung uibunyng eGundey nunsy opuebig ewa\u00dfng eseing adjeqey", "page": 47, "level": 1}}, {"headings_1": {"content": "Jooyos j00y95 00425 1ooyps jooups OS joys rooyrs epuebryo Jooyss nie Auewud j0oyps", "page": 47, "level": 1}}], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "metadata": {"headings": [{"headings_0": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}, {"headings_1": {"content": "joouss| oquiesig ayseGng e\u00dfueyng aquising eynueAg erregen eqequiey udn ezuoAny ognyemy suyor Bylod tina \u0131geeu EyIUEMT osabng isnuen BIqy ebuszng vorpung uibunyng eGundey nunsy opuebig ewa\u00dfng eseing adjeqey", "page": 47, "level": 1}}], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": ":11 \\| IS \\| 35 3s \n\\| \\| \\| \\| \\| \\| \n\\| \\| \\| \nx\u0131puaddy \\| Be. \nns 1 z ee. b S 9 L 8 6 OT EES u EB TE ST ge ZT gt 6 m Iz z \u20ac \nSz 9% LZ 82 6Z OE TE ze ee ve se 9E ee BE 6\u00a3", "metadata": {"headings": [{"headings_0": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}, {"headings_1": {"content": "joouss| oquiesig ayseGng e\u00dfueyng aquising eynueAg erregen eqequiey udn ezuoAny ognyemy suyor Bylod tina \u0131geeu EyIUEMT osabng isnuen BIqy ebuszng vorpung uibunyng eGundey nunsy opuebig ewa\u00dfng eseing adjeqey", "page": 47, "level": 1}}, [{"headings_0": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}, {"headings_1": {"content": "joouss| oquiesig ayseGng e\u00dfueyng aquising eynueAg erregen eqequiey udn ezuoAny ognyemy suyor Bylod tina \u0131geeu EyIUEMT osabng isnuen BIqy ebuszng vorpung uibunyng eGundey nunsy opuebig ewa\u00dfng eseing adjeqey", "page": 47, "level": 1}}]], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "| | 2) | | | |", "metadata": {"headings": [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\\| \\| \\| \n40 Kyakatono Primary school \nOld Curriculum \n4 Mijale Primary school \nOld Curriculum \n42 Sikye Primary school \nOld Curriculum \n43 Swalihin Primary school \nOld Curriculum \n44 Bakka Primary School \nOld Curriculum \n45 Pandwong Primary school \nOld Curriculum \n46 Marine Base Army Primary School \nOld Curriculum \n47 Melissa Primary School \nOld Curriculum \"\\| \n48 Teokole Primary School \nOld Curriculum \n49 Kireka UMEA PrimarySchool \nOld Curriculum \n50 Luwala Primary School \nBoth Old and Abridged Curriculum \n51 Naminya Church of Uganda Primary School \nBoth Old and Abridged Curriculum", "metadata": {"headings": [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}, [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}]], "page": 47, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "52. \u201cArapai Primary School", "metadata": {"headings": [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], "page": 48, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "list"}}, {"content": " \nBoth Old and Abridged Curriculum \n53 St.Mark Kikandwa \nBoth Old and Abridged Curriculum \n54 Nyakahanga Primary School \nBoth Old and Abridged Curriculum \n55 Abia Primary school \nBoth Old and Abridged Curriculum \n56 Jamula Primary school \nBoth Old and Abridged Curriculum \n57 Kabingo Primary School \nNo Curriculum \nAppendix III: Documents reviewed \nS/N Document \nPurpose of Document Review \ni \nBasic requirements and minimum standards To understand the minimum indicators required in the \nindicators for the education institutions \neducation service \n2 \nGuidelines on policy, roles and responsibilities of To identify the different stakeholders in the provision \nstakeholders in the implementation of UPE \nof education and their roles and responsibilities Guidelines on policy, planning, roles and To understand the responsibilities of the DLGs and responsibilities of stakeholders in the Urban Councils in the provision of education implementation of UPE for DLGs and Urban \nCentres \nLocal Government Act \nTo appreciate the legal mandate of LGs in the provision of education services \nThe Education and Sports Annual Performance To understand the operations of the different players \nreport \nin the education \nMonitoring reports \nTo establish whether monitoring is undertaken and recommendations implemented and pick out salient issues from their reports \nInspection Reports \nTo establish whether DIS conduct school inspections \nand pick out salient issues from their reports \n14 EducationAt \nAppendix IV: List people \n\\| Objectives of the Act in relation to UPE \nS/N\\_\\_\\| Interviewee Purpose of the interview ] 1 Commissioner Basic and Secondary To understand his role in the management of UPE \n\\| Educations \n\\_ \n2 \n\u2018Ass. Commissioner Basic and Secondary \\| To understand his role in the management of UPE", "metadata": {"headings": [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}, [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}], [{"headings_0": {"content": "| | 2) | | | |", "page": 47, "level": 1}}, {"headings_1": {"content": "T Arewnd eanyjeuuAueAy Aiewilig eAray Aiewid fa vaWN e\u00dfezuog Arew.d asndeg Arewilig Sjualeg Arewud Arewl\u0131d Aewndeisnuy paxiw sui myeArmquen Auewiig Aiewitig younyD S/y sain) emAusserey", "page": 47, "level": 1}}]], "page": 48, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "i Educations eh", "metadata": {"headings": [{"headings_0": {"content": "i Educations eh", "page": 49, "level": 5}}, {"headings_1": {"content": "| | 2) | | | |", "page": 47, "level": 1}}], "page": 49, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "=", "metadata": {"headings": [{"headings_0": {"content": "i Educations eh", "page": 49, "level": 5}}, {"headings_1": {"content": "| | 2) | | | |", "page": 47, "level": 1}}], "page": 49, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "=e", "metadata": {"headings": [{"headings_0": {"content": "=e", "page": 49, "level": 11}}, {"headings_1": {"content": "i Educations eh", "page": 49, "level": 5}}], "page": 49, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "& \nPrincipal Education Officer - Dept of To understand his role in the management of UPE \n\\| \nBasic and Secondary Education \nL \n\\_ Ba = 4 \nSenior Education Officer - Dept of Basic To understand his role in the management of UPE \nand Secondary Education \nHead Teachers of Sampled School 57 To assess their level of supervision and management of their schools \nschools", "metadata": {"headings": [{"headings_0": {"content": "=e", "page": 49, "level": 11}}, {"headings_1": {"content": "i Educations eh", "page": 49, "level": 5}}, [{"headings_0": {"content": "=e", "page": 49, "level": 11}}, {"headings_1": {"content": "i Educations eh", "page": 49, "level": 5}}]], "page": 49, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "| 6", "metadata": {"headings": [{"headings_0": {"content": "| 6", "page": 49, "level": 3}}, {"headings_1": {"content": "=e", "page": 49, "level": 11}}], "page": 49, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "P4 and P6 Teachers of Sampled School To assess their level of preparedness to teach including \\| 57 schools \nI \\# P4 and P6 learners \nCAO Kasese \n\\_\\| \nDEO \u2014 Kabale DLG \nDEO \u2014 Bunyangabo DLG DEO \u2014 Kasese DLG \n\\_ \nEO \u2014 Rukiga DLG \n\u2014 Kabale DLG \nDIS \u2014 Rukiga DLG \n\\_DIS \u2014 Kasese DLG \nDEO \u2014 Mbale City \nDEO \u2014 Tororo DLG", "metadata": {"headings": [{"headings_0": {"content": "| 6", "page": 49, "level": 3}}, {"headings_1": {"content": "=e", "page": 49, "level": 11}}, [{"headings_0": {"content": "| 6", "page": 49, "level": 3}}, {"headings_1": {"content": "=e", "page": 49, "level": 11}}]], "page": 49, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "DEO-BusiaDLG", "metadata": {"headings": [{"headings_0": {"content": "DEO-BusiaDLG", "page": 49, "level": 6}}, {"headings_1": {"content": "| 6", "page": 49, "level": 3}}], "page": 49, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "19 DEO- Tororo MC \nschemes, lesson plans, notes and syllabus coverage \n\\| x \nTo obtain reasons of absenteeism and establishing the level of syllabus coverage \\_ of UPE\\_ To understand the role CAO in the management of \n\\_To understand his role in the management of UPE \nTo understand his role in the management of UPE \nTo understand his role in the management of UPE \nunderstand his role in the management of UPE \nunderstand his role in the management of UPE \nunderstand his role \n= \nth \nement UP =] \\_\\|\\_To understand his role in the management of UPE \nTo understand his role in the management of UPE \nTo understand his role in the management of UPE \ner \\| \\_ \nTo understand his role in the management of UPE \nAppendix V(a): charged \nName of school District I PTA Fees charged \nKayunga Girls P.S. Kayunga District 90,000 \n\\| PANDWONG P.S. Kitgum Council 90,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "DEO-BusiaDLG", "page": 49, "level": 6}}, {"headings_1": {"content": "| 6", "page": 49, "level": 3}}, [{"headings_0": {"content": "DEO-BusiaDLG", "page": 49, "level": 6}}, {"headings_1": {"content": "| 6", "page": 49, "level": 3}}], [{"headings_0": {"content": "DEO-BusiaDLG", "page": 49, "level": 6}}, {"headings_1": {"content": "| 6", "page": 49, "level": 3}}], [{"headings_0": {"content": "DEO-BusiaDLG", "page": 49, "level": 6}}, {"headings_1": {"content": "| 6", "page": 49, "level": 3}}], [{"headings_0": {"content": "DEO-BusiaDLG", "page": 49, "level": 6}}, {"headings_1": {"content": "| 6", "page": 49, "level": 3}}], [{"headings_0": {"content": "DEO-BusiaDLG", "page": 49, "level": 6}}, {"headings_1": {"content": "| 6", "page": 49, "level": 3}}], [{"headings_0": {"content": "DEO-BusiaDLG", "page": 49, "level": 6}}, {"headings_1": {"content": "| 6", "page": 49, "level": 3}}]], "page": 49, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Municipal", "metadata": {"headings": [{"headings_0": {"content": "Municipal", "page": 49, "level": 1}}, {"headings_1": {"content": "DEO-BusiaDLG", "page": 49, "level": 6}}], "page": 49, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Police Gulu city 90,000 \nPrimary School re ] \nST. Mark Kikandwa C.U P.S.", "metadata": {"headings": [{"headings_0": {"content": "Municipal", "page": 49, "level": 1}}, {"headings_1": {"content": "DEO-BusiaDLG", "page": 49, "level": 6}}, [{"headings_0": {"content": "Municipal", "page": 49, "level": 1}}, {"headings_1": {"content": "DEO-BusiaDLG", "page": 49, "level": 6}}], [{"headings_0": {"content": "Municipal", "page": 49, "level": 1}}, {"headings_1": {"content": "DEO-BusiaDLG", "page": 49, "level": 6}}]], "page": 49, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "| Mukono District", "metadata": {"headings": [{"headings_0": {"content": "| Mukono District", "page": 49, "level": 1}}, {"headings_1": {"content": "Municipal", "page": 49, "level": 1}}], "page": 49, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\\| Primary Municipal = Marine Base School Entebbe Council", "metadata": {"headings": [{"headings_0": {"content": "| Mukono District", "page": 49, "level": 1}}, {"headings_1": {"content": "Municipal", "page": 49, "level": 1}}], "page": 49, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Gonzaga", "metadata": {"headings": [{"headings_0": {"content": "Gonzaga", "page": 49, "level": 1}}, {"headings_1": {"content": "| Mukono District", "page": 49, "level": 1}}], "page": 49, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\\\\ \n\\| st. Jinja city \\| BUZENGA P. \nTKIRUGUR.C.P.S. \\| Municipal Council = Njeru \n31 30 29\u00b0 28. 27 26 25 24 23 22 \n21 20 19 18 17 16 15 14 13 \n12 11 10 9 eNal\u0131", "metadata": {"headings": [{"headings_0": {"content": "Gonzaga", "page": 49, "level": 1}}, {"headings_1": {"content": "| Mukono District", "page": 49, "level": 1}}, [{"headings_0": {"content": "Gonzaga", "page": 49, "level": 1}}, {"headings_1": {"content": "| Mukono District", "page": 49, "level": 1}}], [{"headings_0": {"content": "Gonzaga", "page": 49, "level": 1}}, {"headings_1": {"content": "| Mukono District", "page": 49, "level": 1}}]], "page": 49, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Kinaabj", "metadata": {"headings": [{"headings_0": {"content": "Kinaabj", "page": 50, "level": 1}}, {"headings_1": {"content": "Gonzaga", "page": 49, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Gonzaga Mark Bakka Melissa Kireka Pandwong Police Teokole [st Rwekubo Ruyonza Rukungiri Nyakahanga Kyanyimaihura Kinyimi Kicwamba Kashojwa", "metadata": {"headings": [{"headings_0": {"content": "Gonzaga Mark Bakka Melissa Kireka Pandwong Police Teokole [st Rwekubo Ruyonza Rukungiri Nyakahanga Kyanyimaihura Kinyimi Kicwamba Kashojwa", "page": 50, "level": 1}}, {"headings_1": {"content": "Kinaabj", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "St Kasokoso !st. Kayunga Marine \na win TEOKOLE NAMINYA KYANYINAIHURI ABIA", "metadata": {"headings": [{"headings_0": {"content": "Gonzaga Mark Bakka Melissa Kireka Pandwong Police Teokole [st Rwekubo Ruyonza Rukungiri Nyakahanga Kyanyimaihura Kinyimi Kicwamba Kashojwa", "page": 50, "level": 1}}, {"headings_1": {"content": "Kinaabj", "page": 50, "level": 1}}, [{"headings_0": {"content": "Gonzaga Mark Bakka Melissa Kireka Pandwong Police Teokole [st Rwekubo Ruyonza Rukungiri Nyakahanga Kyanyimaihura Kinyimi Kicwamba Kashojwa", "page": 50, "level": 1}}, {"headings_1": {"content": "Kinaabj", "page": 50, "level": 1}}]], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "SN", "metadata": {"headings": [{"headings_0": {"content": "SN", "page": 50, "level": 1}}, {"headings_1": {"content": "Gonzaga Mark Bakka Melissa Kireka Pandwong Police Teokole [st Rwekubo Ruyonza Rukungiri Nyakahanga Kyanyimaihura Kinyimi Kicwamba Kashojwa", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Appendix", "metadata": {"headings": [{"headings_0": {"content": "Appendix", "page": 50, "level": 1}}, {"headings_1": {"content": "SN", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "UMEA Kikandwa Mixed Base Primary Primary UMEA Primary Johns", "metadata": {"headings": [{"headings_0": {"content": "UMEA Kikandwa Mixed Base Primary Primary UMEA Primary Johns", "page": 50, "level": 3}}, {"headings_1": {"content": "Appendix", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Kambaba Kabingo Junction Haibaale Byaruha Buzenga Butembe Bukanga Bugashe Birambo School V(b):", "metadata": {"headings": [{"headings_0": {"content": "Kambaba Kabingo Junction Haibaale Byaruha Buzenga Butembe Bukanga Bugashe Birambo School V(b):", "page": 50, "level": 1}}, {"headings_1": {"content": "UMEA Kikandwa Mixed Base Primary Primary UMEA Primary Johns", "page": 50, "level": 3}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "SWALIHIN ST. KATASENYWA KABALYE BIGANDO ASURU KAsokoso Rukungi\u0131 JAMULA Bugashe KASHOJWA", "metadata": {"headings": [{"headings_0": {"content": "SWALIHIN ST. KATASENYWA KABALYE BIGANDO ASURU KAsokoso Rukungi\u0131 JAMULA Bugashe KASHOJWA", "page": 50, "level": 1}}, {"headings_1": {"content": "Kambaba Kabingo Junction Haibaale Byaruha Buzenga Butembe Bukanga Bugashe Birambo School V(b):", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "P.S, JOHN", "metadata": {"headings": [{"headings_0": {"content": "P.S, JOHN", "page": 50, "level": 1}}, {"headings_1": {"content": "SWALIHIN ST. KATASENYWA KABALYE BIGANDO ASURU KAsokoso Rukungi\u0131 JAMULA Bugashe KASHOJWA", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Primary P/S School School 1 Pri Pri Primary Pri Pri P.s, T/C \nPrimary Primary Primary Primary Yerya Pri prj", "metadata": {"headings": [{"headings_0": {"content": "P.S, JOHN", "page": 50, "level": 1}}, {"headings_1": {"content": "SWALIHIN ST. KATASENYWA KABALYE BIGANDO ASURU KAsokoso Rukungi\u0131 JAMULA Bugashe KASHOJWA", "page": 50, "level": 1}}, [{"headings_0": {"content": "P.S, JOHN", "page": 50, "level": 1}}, {"headings_1": {"content": "SWALIHIN ST. KATASENYWA KABALYE BIGANDO ASURU KAsokoso Rukungi\u0131 JAMULA Bugashe KASHOJWA", "page": 50, "level": 1}}]], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Army Pri PRI Pri Pri Pri 1 YERYA Primary I", "metadata": {"headings": [{"headings_0": {"content": "Army Pri PRI Pri Pri Pri 1 YERYA Primary I", "page": 50, "level": 4}}, {"headings_1": {"content": "P.S, JOHN", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "PS, COU PRIMARY S SETTLEMENT p.s, PRIMARY P.S", "metadata": {"headings": [{"headings_0": {"content": "Army Pri PRI Pri Pri Pri 1 YERYA Primary I", "page": 50, "level": 4}}, {"headings_1": {"content": "P.S, JOHN", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "School C/U Primary school school Pri School PRI School School School School School", "metadata": {"headings": [{"headings_0": {"content": "School C/U Primary school school Pri School PRI School School School School School", "page": 50, "level": 1}}, {"headings_1": {"content": "Army Pri PRI Pri Pri Pri 1 YERYA Primary I", "page": 50, "level": 4}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "School Primary school School school School School Pri Pri Sch School Sch School School School prj", "metadata": {"headings": [{"headings_0": {"content": "School Primary school School school School School Pri Pri Sch School Sch School School School prj", "page": 50, "level": 1}}, {"headings_1": {"content": "School C/U Primary school school Pri School PRI School School School School School", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary 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District", "metadata": {"headings": [{"headings_0": {"content": "Municipal District Municipal Municipal Muni city Mun District city", "page": 50, "level": 1}}, {"headings_1": {"content": "Lira Kitagwenda |", "page": 50, "level": 2}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Njeru Jinja Iganga Mukono Kayunga Entebbe Wakiso Wakiso Wakiso Kitgum Gulu Lira Bunyangabo Isingiro Ibanda Rukungiri Mbarara Fort", "metadata": {"headings": [{"headings_0": {"content": "Njeru Jinja Iganga Mukono Kayunga Entebbe Wakiso Wakiso Wakiso Kitgum Gulu Lira Bunyangabo Isingiro Ibanda Rukungiri Mbarara Fort", "page": 50, "level": 4}}, {"headings_1": {"content": "Municipal District Municipal Municipal Muni city Mun District city", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Council Council Council Council Council", "metadata": {"headings": [{"headings_0": {"content": "Njeru Jinja Iganga Mukono Kayunga Entebbe Wakiso Wakiso Wakiso Kitgum Gulu Lira Bunyangabo Isingiro Ibanda Rukungiri Mbarara Fort", "page": 50, "level": 4}}, {"headings_1": {"content": "Municipal District Municipal Municipal Muni city Mun District city", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "MC City MC", "metadata": {"headings": [{"headings_0": {"content": "MC City MC", "page": 50, "level": 3}}, {"headings_1": {"content": "Njeru Jinja Iganga Mukono Kayunga Entebbe Wakiso Wakiso Wakiso Kitgum Gulu Lira Bunyangabo Isingiro Ibanda Rukungiri Mbarara Fort", "page": 50, "level": 4}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Kitagwenda Sheema Mbarara Kanungu Mbarara Kamwenge Kabale Isingiro Rul Mitooma Ntungamo Mbarara Kabale District", "metadata": {"headings": [{"headings_0": {"content": "Kitagwenda Sheema Mbarara Kanungu Mbarara Kamwenge Kabale Isingiro Rul Mitooma Ntungamo Mbarara Kabale District", "page": 50, "level": 1}}, {"headings_1": {"content": "MC City MC", "page": 50, "level": 3}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "DLG DLG Mc DLG DLG District Mc DLG DLG City", "metadata": {"headings": [{"headings_0": {"content": "DLG DLG Mc DLG DLG District Mc DLG DLG City", "page": 50, "level": 4}}, {"headings_1": {"content": "Kitagwenda Sheema Mbarara Kanungu Mbarara Kamwenge Kabale Isingiro Rul Mitooma Ntungamo Mbarara Kabale District", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "City City", "metadata": {"headings": [{"headings_0": {"content": "City City", "page": 50, "level": 5}}, {"headings_1": {"content": "DLG DLG Mc DLG DLG District Mc DLG DLG City", "page": 50, "level": 4}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "~ MC DLG City DLG City DLG PRI DLG", "metadata": {"headings": [{"headings_0": {"content": "~ MC DLG City DLG City DLG PRI DLG", "page": 50, "level": 1}}, {"headings_1": {"content": "City City", "page": 50, "level": 5}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Portal", "metadata": {"headings": [{"headings_0": {"content": "Portal", "page": 50, "level": 3}}, {"headings_1": {"content": "~ MC DLG City DLG City DLG PRI DLG", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Mc", "metadata": {"headings": [{"headings_0": {"content": "Mc", "page": 50, "level": 1}}, {"headings_1": {"content": "Portal", "page": 50, "level": 3}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Kira \u2014 DLG DLG DLG City School DLG DLG City", "metadata": {"headings": [{"headings_0": {"content": "Kira \u2014 DLG DLG DLG City School DLG DLG City", "page": 50, "level": 4}}, {"headings_1": {"content": "Mc", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "MC Kira \n\\_", "metadata": {"headings": [{"headings_0": {"content": "Kira \u2014 DLG DLG DLG City School DLG DLG City", "page": 50, "level": 4}}, {"headings_1": {"content": "Mc", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "MC", "metadata": {"headings": [{"headings_0": {"content": "MC", "page": 50, "level": 1}}, {"headings_1": {"content": "Kira \u2014 DLG DLG DLG City School DLG DLG City", "page": 50, "level": 4}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "10,000 10,000 10,000 10,000 10,400 10,400 10,400 10,400 10,400 10,400 10,500 12,000 13,000 22,000 25,000", "metadata": {"headings": [{"headings_0": {"content": "10,000 10,000 10,000 10,000 10,400 10,400 10,400 10,400 10,400 10,400 10,500 12,000 13,000 22,000 25,000", "page": 50, "level": 1}}, {"headings_1": {"content": "MC", "page": 50, "level": 1}}], "page": 50, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "[ \\| Be 7 \\| \n\\| \\| \\| Fr \\| \n\\| \\| \\| rn \\| 1 \\| \\| \\| \\| \\| im \\| \\| \n\\| \\| \\| \\| \\| \\| be \\| = ajewojne ce \\_ uonowodanewony)", "metadata": {"headings": [{"headings_0": {"content": "10,000 10,000 10,000 10,000 10,400 10,400 10,400 10,400 10,400 10,400 10,500 12,000 13,000 22,000 25,000", "page": 50, "level": 1}}, {"headings_1": {"content": "MC", "page": 50, "level": 1}}, [{"headings_0": {"content": "10,000 10,000 10,000 10,000 10,400 10,400 10,400 10,400 10,400 10,400 10,500 12,000 13,000 22,000 25,000", "page": 50, "level": 1}}, {"headings_1": {"content": "MC", "page": 50, "level": 1}}], [{"headings_0": {"content": "10,000 10,000 10,000 10,000 10,400 10,400 10,400 10,400 10,400 10,400 10,500 12,000 13,000 22,000 25,000", "page": 50, "level": 1}}, {"headings_1": {"content": "MC", "page": 50, "level": 1}}]], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "CONTIN", "metadata": {"headings": [{"headings_0": {"content": "CONTIN", "page": 51, "level": 4}}, {"headings_1": {"content": "10,000 10,000 10,000 10,000 10,400 10,400 10,400 10,400 10,400 10,400 10,500 12,000 13,000 22,000 25,000", "page": 50, "level": 1}}], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "uo oma sewoyny", "metadata": {"headings": [{"headings_0": {"content": "CONTIN", "page": 51, "level": 4}}, {"headings_1": {"content": "10,000 10,000 10,000 10,000 10,400 10,400 10,400 10,400 10,400 10,400 10,500 12,000 13,000 22,000 25,000", "page": 50, "level": 1}}], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "uoRowo.d uonowond uonowoud uonowoud Lopowo.d wogowoudonewonny uonowoud wonowo\u0131danewonny uonowoud uonowod uogowo.d a", "metadata": {"headings": [{"headings_0": {"content": "uoRowo.d uonowond uonowoud uonowoud Lopowo.d wogowoudonewonny uonowoud wonowo\u0131danewonny uonowoud uonowod uogowo.d a", "page": 51, "level": 1}}, {"headings_1": {"content": "CONTIN", "page": 51, "level": 4}}], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "__uoissnasip", "metadata": {"headings": [{"headings_0": {"content": "__uoissnasip", "page": 51, "level": 5}}, {"headings_1": {"content": "uoRowo.d uonowond uonowoud uonowoud Lopowo.d wogowoudonewonny uonowoud wonowo\u0131danewonny uonowoud uonowod uogowo.d a", "page": 51, "level": 1}}], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "quewabueny Sgewogny sneworny ajewoyny", "metadata": {"headings": [{"headings_0": {"content": "__uoissnasip", "page": 51, "level": 5}}, {"headings_1": {"content": "uoRowo.d uonowond uonowoud uonowoud Lopowo.d wogowoudonewonny uonowoud wonowo\u0131danewonny uonowoud uonowod uogowo.d a", "page": 51, "level": 1}}], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "sneworny sjewoyny anewoyny anewoyny newony WRN wel won von Aa\u201d SqUBed sauaued sausued squaied saua\u0131ed squaied squazeg squaieg squared sauaued Squaed sauaued SjUaIeg squated Sjuated S,quazeq", "metadata": {"headings": [{"headings_0": {"content": "sneworny sjewoyny anewoyny anewoyny newony WRN wel won von Aa\u201d SqUBed sauaued sausued squaied saua\u0131ed squaied squazeg squaieg squared sauaued Squaed sauaued SjUaIeg squated Sjuated S,quazeq", "page": 51, "level": 1}}, {"headings_1": {"content": "__uoissnasip", "page": 51, "level": 5}}], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "a wossmosips\u00e4umed\\| \\_ Uo\\|ssnosip Woissnasip worssnasip uossmosipsed\\| wossmospswued uorssnosip WOIssnasIp uolssnas\u0131p Wojssnasip uojssnosip uoyssnasip woIssnasip uoissnasip UOISSNISIP uoIssnasIp uOISSNISIP wolssnasjp = \n\\| \n\\| \n\\| \\| \\| \\| \na: \u2014\u2014\u2014\\_jpUNOD > Fer \n\u2014\\_\\_Prsiaaea \\| \\| \n\\| id OW In PunoJ [DD PUnoH \u2014\\_\\_ \u2014\\_\\_\\_ pouno", "metadata": {"headings": [{"headings_0": {"content": "sneworny sjewoyny anewoyny anewoyny newony WRN wel won von Aa\u201d SqUBed sauaued sausued squaied saua\u0131ed squaied squazeg squaieg squared sauaued Squaed sauaued SjUaIeg squated Sjuated S,quazeq", "page": 51, "level": 1}}, {"headings_1": {"content": "__uoissnasip", "page": 51, "level": 5}}, [{"headings_0": {"content": "sneworny sjewoyny anewoyny anewoyny newony WRN wel won von Aa\u201d SqUBed sauaued sausued squaied saua\u0131ed squaied squazeg squaieg squared sauaued Squaed sauaued SjUaIeg squated Sjuated S,quazeq", "page": 51, "level": 1}}, {"headings_1": {"content": "__uoissnasip", "page": 51, "level": 5}}]], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "MAIN must | mg Ap younop Momo __ a 5", "metadata": {"headings": [{"headings_0": {"content": "MAIN must | mg Ap younop Momo __ a 5", "page": 51, "level": 2}}, {"headings_1": {"content": "sneworny sjewoyny anewoyny anewoyny newony WRN wel won von Aa\u201d SqUBed sauaued sausued squaied saua\u0131ed squaied squazeg squaieg squared sauaued Squaed sauaued SjUaIeg squated Sjuated S,quazeq", "page": 51, "level": 1}}], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "uno) ounop 1Duno9 \\| jedpiunw jedpiunn Iedpiunw Pas\u0131a jediiuny pinsig", "metadata": {"headings": [{"headings_0": {"content": "MAIN must | mg Ap younop Momo __ a 5", "page": 51, "level": 2}}, {"headings_1": {"content": "sneworny sjewoyny anewoyny anewoyny newony WRN wel won von Aa\u201d SqUBed sauaued sausued squaied saua\u0131ed squaied squazeg squaieg squared sauaued Squaed sauaued SjUaIeg squated Sjuated S,quazeq", "page": 51, "level": 1}}], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Pins\u0131q Ipusew oubust 1992N tepog-u04 aeqey Ipuisem nbunuey IpulseW ewaaus aquing Ionen exereaH e\u00dfundey eundey Sugar Apnows| Ap o1Mn7 ung eue/w ul6ng WOO Izulgny exesegu ebueby ruefhy eiesequ", "metadata": {"headings": [{"headings_0": {"content": "Pins\u0131q Ipusew oubust 1992N tepog-u04 aeqey Ipuisem nbunuey IpulseW ewaaus aquing Ionen exereaH e\u00dfundey eundey Sugar Apnows| Ap o1Mn7 ung eue/w ul6ng WOO Izulgny exesegu ebueby ruefhy eiesequ", "page": 51, "level": 1}}, {"headings_1": {"content": "MAIN must | mg Ap younop Momo __ a 5", "page": 51, "level": 2}}], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Piasia uNsiC pinsiaomwer| jedpjunw pujsig PINSIq __Puysig Ap P\u0131as\u0131q Pias\u0131a Ppras\u0131a puysig Pinsiaospiem pusig Piasia Pigs\u0131aommm pisia PUNSIG puysia ebuemwey Ap tedptuny jedoqunyy A jedipjuny", "metadata": {"headings": [{"headings_0": {"content": "Piasia uNsiC pinsiaomwer| jedpjunw pujsig PINSIq __Puysig Ap P\u0131as\u0131q Pias\u0131a Ppras\u0131a puysig Pinsiaospiem pusig Piasia Pigs\u0131aommm pisia PUNSIG puysia ebuemwey Ap tedptuny jedoqunyy A jedipjuny", "page": 51, "level": 1}}, {"headings_1": {"content": "Pins\u0131q Ipusew oubust 1992N tepog-u04 aeqey Ipuisem nbunuey IpulseW ewaaus aquing Ionen exereaH e\u00dfundey eundey Sugar Apnows| Ap o1Mn7 ung eue/w ul6ng WOO Izulgny exesegu ebueby ruefhy eiesequ", "page": 51, "level": 1}}], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "ensy enay eu", "metadata": {"headings": [{"headings_0": {"content": "ensy enay eu", "page": 51, "level": 4}}, {"headings_1": {"content": "Piasia uNsiC pinsiaomwer| jedpjunw pujsig PINSIq __Puysig Ap P\u0131as\u0131q Pias\u0131a Ppras\u0131a puysig Pinsiaospiem pusig Piasia Pigs\u0131aommm pisia PUNSIG puysia ebuemwey Ap tedptuny jedoqunyy A jedipjuny", "page": 51, "level": 1}}], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| 7 \\| \\| \\| \\| \\| i: \n\\_\\_\\_\\_\\_\\_\\_\\_looyps TOOHOS 3 \n\u2014\\_\\_\\_\\_ \\|", "metadata": {"headings": [{"headings_0": {"content": "ensy enay eu", "page": 51, "level": 4}}, {"headings_1": {"content": "Piasia uNsiC pinsiaomwer| jedpjunw pujsig PINSIq __Puysig Ap P\u0131as\u0131q Pias\u0131a Ppras\u0131a puysig Pinsiaospiem pusig Piasia Pigs\u0131aommm pisia PUNSIG puysia ebuemwey Ap tedptuny jedoqunyy A jedipjuny", "page": 51, "level": 1}}, [{"headings_0": {"content": "ensy enay eu", "page": 51, "level": 4}}, {"headings_1": {"content": "Piasia uNsiC pinsiaomwer| jedpjunw pujsig PINSIq __Puysig Ap P\u0131as\u0131q Pias\u0131a Ppras\u0131a puysig Pinsiaospiem pusig Piasia Pigs\u0131aommm pisia PUNSIG puysia ebuemwey Ap tedptuny jedoqunyy A jedipjuny", "page": 51, "level": 1}}], [{"headings_0": {"content": "ensy enay eu", "page": 51, "level": 4}}, {"headings_1": {"content": "Piasia uNsiC pinsiaomwer| jedpjunw pujsig PINSIq __Puysig Ap P\u0131as\u0131q Pias\u0131a Ppras\u0131a puysig Pinsiaospiem pusig Piasia Pigs\u0131aommm pisia PUNSIG puysia ebuemwey Ap tedptuny jedoqunyy A jedipjuny", "page": 51, "level": 1}}]], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "100495 Alewiig IooypSAewpduonsun ANSWILLISS __fooyas TOOHIS sd \u2018Sid E __ 10015", "metadata": {"headings": [{"headings_0": {"content": "100495 Alewiig IooypSAewpduonsun ANSWILLISS __fooyas TOOHIS sd \u2018Sid E __ 10015", "page": 51, "level": 1}}, {"headings_1": {"content": "ensy enay eu", "page": 51, "level": 4}}], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "j0OUDS \"Sid fooups Sd ben", "metadata": {"headings": [{"headings_0": {"content": "100495 Alewiig IooypSAewpduonsun ANSWILLISS __fooyas TOOHIS sd \u2018Sid E __ 10015", "page": 51, "level": 1}}, {"headings_1": {"content": "ensy enay eu", "page": 51, "level": 4}}], "page": 51, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "S/d Arewiid sjis Jooyss VMANSSVLYN SINTUVd AUVWRIA __ S'dnbuemwng D/L VaWN Ud", "metadata": {"headings": [{"headings_0": {"content": "S/d Arewiid sjis Jooyss VMANSSVLYN SINTUVd AUVWRIA __ S'dnbuemwng D/L VaWN Ud", "page": 51, "level": 1}}, {"headings_1": {"content": "100495 Alewiig IooypSAewpduonsun ANSWILLISS __fooyas TOOHIS sd \u2018Sid E __ 10015", "page": 51, "level": 1}}], "page": 51, "document_name": "Delivery of Universal Primary Education, Value 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\n\\_\\_\\_wnynaquing \u2014\\_\\_uinjnayang Ir", "metadata": {"headings": [{"headings_0": {"content": "Council", "page": 52, "level": 3}}, {"headings_1": {"content": "x\u0131puaddy", "page": 51, "level": 1}}, [{"headings_0": {"content": "Council", "page": 52, "level": 3}}, {"headings_1": {"content": "x\u0131puaddy", "page": 51, "level": 1}}], [{"headings_0": {"content": "Council", "page": 52, "level": 3}}, {"headings_1": {"content": "x\u0131puaddy", "page": 51, "level": 1}}], [{"headings_0": {"content": "Council", "page": 52, "level": 3}}, {"headings_1": {"content": "x\u0131puaddy", "page": 51, "level": 1}}], [{"headings_0": {"content": "Council", "page": 52, "level": 3}}, {"headings_1": {"content": "x\u0131puaddy", "page": 51, "level": 1}}], [{"headings_0": {"content": "Council", "page": 52, "level": 3}}, {"headings_1": {"content": "x\u0131puaddy", "page": 51, "level": 1}}]], "page": 52, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", 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eureka ajeeqieH eqequiey emfoysey ILA ognyamy suyor3s IaeeuD osoyosey eyuemT osabng smuen ebuszng uonpunc uiBunyny ebunhey ebundey opuedig eseyng asjeqey, ouogeyeAy \nud udequanng ud Hd ud TEQWEMOY Hd udezuoAny Hd o/anbnum eBezu0p nBuemwing ud ud ud suey ee", "metadata": {"headings": [{"headings_0": {"content": "looyss JOOUDS wSud NIN9- j00yPS Arewud oours 100y5 joouss Arewiyig Jooyas", "page": 53, "level": 1}}, {"headings_1": {"content": "es joours 100yDS jooypsudebueyng 10oyps joouss Aeulig Jooyps ups JOOYDS Red 10oypS 1005 100425 Aewnd Arewud Areu\u0131ng Aiewud Avewyg Areumg lewd yours oops 100Y9S Aewig Areullid jooyps Aneuind Auewiid quawiamas Auewud Arewilid", "page": 53, "level": 1}}, [{"headings_0": {"content": "looyss JOOUDS wSud NIN9- j00yPS Arewud oours 100y5 joouss Arewiyig Jooyas", "page": 53, "level": 1}}, {"headings_1": {"content": "es joours 100yDS jooypsudebueyng 10oyps joouss Aeulig Jooyps ups JOOYDS Red 10oypS 1005 100425 Aewnd Arewud Areu\u0131ng Aiewud Avewyg 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[{"headings_0": {"content": ":111A", "page": 53, "level": 3}}, {"headings_1": {"content": "ud Hd esnyjeuueAy eAiea Arewid VaWN sndeg syualeg pam sui Arewnd", "page": 53, "level": 1}}], [{"headings_0": {"content": ":111A", "page": 53, "level": 3}}, {"headings_1": {"content": "ud Hd esnyjeuueAy eAiea Arewid VaWN sndeg syualeg pam sui Arewnd", "page": 53, "level": 1}}]], "page": 53, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "46 45 43 42", "metadata": {"headings": [{"headings_0": {"content": "46 45 43 42", "page": 54, "level": 6}}, {"headings_1": {"content": ":111A", "page": 53, "level": 3}}], "page": 54, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "41 \nIx \nOld Old Old Old Old Old Old Curriculum Curriculum Curriculum Curriculum Curriculum Curriculum Curriculum \nind Li \nPupil to Desk Ratio \nPupil to Latrine \nPupil to Classroom Pupil Per Teach \nSchool \n2020/21 2021/22 2022/23 2020/21 2021/22 2022/23 2020/21 2022722 2022/23 2020/21 2021/22 2022/23 \n\\| \n1 Kinaabi UMEA Primary \n105 15\\| 15 60 65 65 al 2 42", "metadata": {"headings": [{"headings_0": {"content": "46 45 43 42", "page": 54, "level": 6}}, {"headings_1": {"content": ":111A", "page": 53, "level": 3}}, [{"headings_0": {"content": "46 45 43 42", "page": 54, "level": 6}}, {"headings_1": {"content": ":111A", "page": 53, "level": 3}}], [{"headings_0": {"content": "46 45 43 42", "page": 54, "level": 6}}, {"headings_1": {"content": ":111A", "page": 53, "level": 3}}], [{"headings_0": {"content": "46 45 43 42", "page": 54, "level": 6}}, {"headings_1": {"content": ":111A", "page": 53, "level": 3}}], [{"headings_0": {"content": "46 45 43 42", "page": 54, "level": 6}}, {"headings_1": {"content": ":111A", "page": 53, "level": 3}}], [{"headings_0": {"content": "46 45 43 42", "page": 54, "level": 6}}, {"headings_1": {"content": ":111A", "page": 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{"content": "46 45 43 42", "page": 54, "level": 6}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Primary", "metadata": {"headings": [{"headings_0": {"content": "Primary", "page": 55, "level": 3}}, {"headings_1": {"content": "School", "page": 55, "level": 3}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\\| \nge rn \n67 68 72 75 =\\| a 43 a 46 \\| \nSchool \\| \\| \\| \\| \n3 Kirugu R/C Primary School \u2018Njeru \n\"\\| Luwala", "metadata": {"headings": [{"headings_0": {"content": "Primary", "page": 55, "level": 3}}, {"headings_1": {"content": "School", "page": 55, "level": 3}}, [{"headings_0": {"content": "Primary", "page": 55, "level": 3}}, {"headings_1": {"content": "School", "page": 55, "level": 3}}], [{"headings_0": {"content": "Primary", "page": 55, "level": 3}}, {"headings_1": 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"document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "24 al 2 34| 4 8 24 | 31 3", "metadata": {"headings": [{"headings_0": {"content": "24 al 2 34| 4 8 24 | 31 3", "page": 55, "level": 1}}, {"headings_1": {"content": "Primary School Njeru", "page": 55, "level": 2}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "22 | 27 Bel ee) 2 3 36 39)", "metadata": {"headings": [{"headings_0": {"content": "22 | 27 Bel ee) 2 3 36 39)", "page": 55, "level": 1}}, {"headings_1": {"content": "24 al 2 34| 4 8 24 | 31 3", "page": 55, "level": 1}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "5 St.Mark Kikandwa C/U/P/S \\| Mukono \n2 \\| 4 4 26 2\\| 5 42 83 84 30) 8 44 Primary Er \\| = E mama ln ld \\| \n6 Kayunga Mixed \n3 3] 3 7 67 66 6 55 54 35 30 30", "metadata": {"headings": [{"headings_0": {"content": "22 | 27 Bel ee) 2 3 36 39)", "page": 55, "level": 1}}, {"headings_1": {"content": "24 al 2 34| 4 8 24 | 31 3", "page": 55, "level": 1}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "School", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 55, "level": 3}}, {"headings_1": {"content": "22 | 27 Bel ee) 2 3 36 39)", "page": 55, "level": 1}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "7 Sikye Primary School District \nx \\| Nakasongola \\| al 5 \\| \n5 35 2 21 39 44", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 55, "level": 3}}, {"headings_1": {"content": "22 | 27 Bel ee) 2 3 36 39)", "page": 55, "level": 1}}, [{"headings_0": {"content": "School", "page": 55, "level": 3}}, {"headings_1": {"content": "22 | 27 Bel ee) 2 3 36 39)", "page": 55, "level": 1}}]], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "42{ \u00bb|", "metadata": {"headings": [{"headings_0": {"content": "42{ \u00bb|", "page": 55, "level": 5}}, {"headings_1": {"content": "School", "page": 55, "level": 3}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "3 37 \n\\| \n\\| \n\\| Kyakatono Primary \\| ad aa alpin T\\| I 8 \nSchool Nakasongola district", "metadata": {"headings": [{"headings_0": {"content": "42{ \u00bb|", "page": 55, "level": 5}}, {"headings_1": {"content": "School", "page": 55, "level": 3}}, [{"headings_0": {"content": "42{ \u00bb|", "page": 55, "level": 5}}, {"headings_1": {"content": "School", "page": 55, "level": 3}}], [{"headings_0": {"content": "42{ \u00bb|", "page": 55, "level": 5}}, {"headings_1": {"content": "School", "page": 55, "level": 3}}], [{"headings_0": {"content": "42{ \u00bb|", "page": 55, "level": 5}}, {"headings_1": {"content": "School", "page": 55, "level": 3}}]], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "we 18 wl ety 2 21 14 | a", "metadata": {"headings": [{"headings_0": {"content": "we 18 wl ety 2 21 14 | a", "page": 55, "level": 2}}, {"headings_1": {"content": "42{ \u00bb|", "page": 55, "level": 5}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "9 \n\\| Bugema C.O.U Primary = 2 3 31 31 28 35 35 2 2 2 \nSchool \n10 Primary ~ \\| District", "metadata": {"headings": [{"headings_0": {"content": "we 18 wl ety 2 21 14 | a", "page": 55, "level": 2}}, {"headings_1": {"content": "42{ \u00bb|", "page": 55, "level": 5}}, [{"headings_0": {"content": "we 18 wl ety 2 21 14 | a", "page": 55, "level": 2}}, {"headings_1": {"content": "42{ \u00bb|", "page": 55, "level": 5}}], [{"headings_0": {"content": "we 18 wl ety 2 21 14 | a", "page": 55, "level": 2}}, {"headings_1": {"content": "42{ \u00bb|", "page": 55, "level": 5}}], [{"headings_0": {"content": "we 18 wl ety 2 21 14 | a", "page": 55, "level": 2}}, {"headings_1": {"content": "42{ \u00bb|", "page": 55, "level": 5}}]], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "BukasaR/C Luwero", "metadata": {"headings": [{"headings_0": {"content": "BukasaR/C Luwero", "page": 55, "level": 3}}, {"headings_1": {"content": "we 18 wl ety 2 21 14 | a", "page": 55, "level": 2}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "School \n\\|", "metadata": {"headings": [{"headings_0": {"content": "BukasaR/C Luwero", "page": 55, "level": 3}}, {"headings_1": {"content": "we 18 wl ety 2 21 14 | a", "page": 55, "level": 2}}, [{"headings_0": {"content": "BukasaR/C Luwero", "page": 55, "level": 3}}, {"headings_1": {"content": "we 18 wl ety 2 21 14 | a", "page": 55, "level": 2}}]], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "6 6-80", "metadata": {"headings": [{"headings_0": {"content": "6 6-80", "page": 55, "level": 1}}, {"headings_1": {"content": "BukasaR/C Luwero", "page": 55, "level": 3}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "56 \nse \u00ae \u00a9) 69 0 \n11 \\| Marine Base Army Primary \\| Entebbe MC \\| 2 2 2 47 53 \\| 62 65 97 113 2\\| 24 27 school \\| \\| \n12 school i Wakiso DIG 10 Bakka Primary", "metadata": {"headings": [{"headings_0": {"content": "6 6-80", "page": 55, "level": 1}}, {"headings_1": {"content": "BukasaR/C Luwero", "page": 55, "level": 3}}, [{"headings_0": {"content": "6 6-80", "page": 55, "level": 1}}, {"headings_1": {"content": "BukasaR/C Luwero", "page": 55, "level": 3}}], [{"headings_0": {"content": "6 6-80", "page": 55, "level": 1}}, {"headings_1": {"content": "BukasaR/C Luwero", "page": 55, "level": 3}}], [{"headings_0": {"content": "6 6-80", "page": 55, "level": 1}}, {"headings_1": {"content": "BukasaR/C Luwero", "page": 55, "level": 3}}]], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "= a", "metadata": {"headings": [{"headings_0": {"content": "= a", "page": 55, "level": 1}}, {"headings_1": {"content": "6 6-80", "page": 55, "level": 1}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "9 78 81 161 78 90 5 50 \n\\| \n13 \\| Melissa \nPrimary School Wakiso 3 3 3", "metadata": {"headings": [{"headings_0": {"content": "= a", "page": 55, "level": 1}}, {"headings_1": {"content": "6 6-80", "page": 55, "level": 1}}, [{"headings_0": {"content": "= a", "page": 55, "level": 1}}, {"headings_1": {"content": "6 6-80", "page": 55, "level": 1}}], [{"headings_0": {"content": "= a", "page": 55, "level": 1}}, {"headings_1": {"content": "6 6-80", "page": 55, "level": 1}}]], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "DLG-Kira | 40 43 sl 45[ 49/ se; 40/ 38/ 49", "metadata": {"headings": [{"headings_0": {"content": "DLG-Kira | 40 43 sl 45[ 49/ se; 40/ 38/ 49", "page": 55, "level": 1}}, {"headings_1": {"content": "= a", "page": 55, "level": 1}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Mc \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "DLG-Kira | 40 43 sl 45[ 49/ se; 40/ 38/ 49", "page": 55, "level": 1}}, {"headings_1": {"content": "= a", "page": 55, "level": 1}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Kireka UMEA P/S Wakiso District \u2014 ee EEE it 5", "metadata": {"headings": [{"headings_0": {"content": "Kireka UMEA P/S Wakiso District \u2014 ee EEE it 5", "page": 55, "level": 1}}, {"headings_1": {"content": "DLG-Kira | 40 43 sl 45[ 49/ se; 40/ 38/ 49", "page": 55, "level": 1}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "ml", "metadata": {"headings": [{"headings_0": {"content": "ml", "page": 55, "level": 3}}, {"headings_1": {"content": "Kireka UMEA P/S Wakiso District \u2014 ee EEE it 5", "page": 55, "level": 1}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "14 \n7 6 5 54 48 7) I5 1007\\| = 45 54 60 \nKira MC \n15 Kayunga 77 30 \n\\| Kayunga Girls Primary", "metadata": {"headings": [{"headings_0": {"content": "ml", "page": 55, "level": 3}}, {"headings_1": {"content": "Kireka UMEA P/S Wakiso District \u2014 ee EEE it 5", "page": 55, "level": 1}}, [{"headings_0": {"content": "ml", "page": 55, "level": 3}}, {"headings_1": {"content": "Kireka UMEA P/S Wakiso District \u2014 ee EEE it 5", "page": 55, "level": 1}}], [{"headings_0": {"content": "ml", "page": 55, "level": 3}}, {"headings_1": {"content": "Kireka UMEA P/S Wakiso District \u2014 ee EEE it 5", "page": 55, "level": 1}}], [{"headings_0": {"content": "ml", "page": 55, "level": 3}}, {"headings_1": {"content": "Kireka UMEA P/S Wakiso District \u2014 ee EEE it 5", "page": 55, "level": 1}}]], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "= = 67| &| & 5 s4[ 3] \u00bb |", "metadata": {"headings": [{"headings_0": {"content": "= = 67| &| & 5 s4[ 3] \u00bb |", "page": 55, "level": 1}}, {"headings_1": {"content": "ml", "page": 55, "level": 3}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "School", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 55, "level": 3}}, {"headings_1": {"content": "= = 67| &| & 5 s4[ 3] \u00bb |", "page": 55, "level": 1}}], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\u201cSt. Gonzaga Primary \n= \n\\| \n\\| \n\u00a9 S\\| ee 5 ae 3 26\\| 2 \n2 \nSchool \n17 Kasokoso Primary School \\| Iganga MC 18 Bugeso Baptist Primary Bugiri \n\\|", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 55, "level": 3}}, {"headings_1": {"content": "= = 67| &| & 5 s4[ 3] \u00bb |", "page": 55, "level": 1}}, [{"headings_0": {"content": "School", "page": 55, "level": 3}}, {"headings_1": {"content": "= = 67| &| & 5 s4[ 3] \u00bb |", "page": 55, "level": 1}}], [{"headings_0": {"content": "School", "page": 55, "level": 3}}, {"headings_1": {"content": "= = 67| &| & 5 s4[ 3] \u00bb |", "page": 55, "level": 1}}], [{"headings_0": {"content": "School", "page": 55, "level": 3}}, {"headings_1": {"content": "= = 67| &| & 5 s4[ 3] \u00bb |", "page": 55, "level": 1}}], [{"headings_0": {"content": "School", "page": 55, "level": 3}}, {"headings_1": {"content": "= = 67| &| & 5 s4[ 3] \u00bb |", "page": 55, "level": 1}}]], "page": 55, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "School", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 56, "level": 3}}, {"headings_1": {"content": "School", "page": 55, "level": 3}}], "page": 56, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "19 Bumwangu Primary School | Bugiri", "metadata": {"headings": [{"headings_0": {"content": "19 Bumwangu Primary School | Bugiri", "page": 56, "level": 3}}, {"headings_1": {"content": "School", "page": 56, "level": 3}}], "page": 56, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\\| \n20 Lwanika Primary School Bugiri \n21 \u201aArapai Primary SCHOOL Soroti City \n22 \u2018Amusia Primary School Katakwi \n23 Nakulyaku Primary School Kamuli \n\\\\ \n24 Nankusi Primary School Mbale City \n25 St. Francis Primary School Soroti City \n26 Pandwong Primary school Kitgum MC \n27 Jamula Primary school Lamwo DLG \n28 Police Primary school Gulu City \n29 Teokole Primary school Lira City \n30 Abia Primary school Alebtong DLG 31 Mijale Primary School \\| Yumbe District 32 Got Lembe Primary School Nebbi District 33 Asuru Primary School Arua City \n34 Swalihin Primary School \u2018Arua City \n35 Abira Primary School Arua District 36 Kabalye Settlement Masindi District \n69 48 49 76 78 30 37 36 94 a 134 138 63 \n\\| 63 69 \n61 86 90 108 \\| 112 61 86 90 \\| \n92 96 100 83 86 90 59 61 69 \\| 44 62 62 51 a) m 59 125 83 66 66 61 99 99/92 90 90 84 60 60 35 75 75 43 67 67 39 48 52 53 80 87 88 80 87 88 21 1 33 17 17 15 \n73 68 62 73 5 75 49 55 50 25 0 28 32 \\|", "metadata": {"headings": [{"headings_0": {"content": "19 Bumwangu Primary School | Bugiri", "page": 56, "level": 3}}, {"headings_1": {"content": "School", "page": 56, "level": 3}}, [{"headings_0": {"content": "19 Bumwangu Primary School | Bugiri", "page": 56, "level": 3}}, {"headings_1": {"content": "School", "page": 56, "level": 3}}], [{"headings_0": {"content": "19 Bumwangu Primary School | Bugiri", "page": 56, "level": 3}}, {"headings_1": {"content": "School", "page": 56, "level": 3}}], [{"headings_0": {"content": "19 Bumwangu Primary School | Bugiri", "page": 56, "level": 3}}, 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[{"headings_0": {"content": "xl", "page": 56, "level": 3}}, {"headings_1": {"content": "20)", "page": 56, "level": 2}}], [{"headings_0": {"content": "xl", "page": 56, "level": 3}}, {"headings_1": {"content": "20)", "page": 56, "level": 2}}]], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "School", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 57, "level": 3}}, {"headings_1": {"content": "xl", "page": 56, "level": 3}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "'38 Bigando Primary School Masindi district 7] 4 58", "metadata": {"headings": [{"headings_0": {"content": "'38 Bigando Primary School Masindi district 7] 4 58", "page": 57, "level": 1}}, {"headings_1": {"content": "School", "page": 57, "level": 3}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "45 59 60 \n39 \\| Haibaale \nPrimary School \\| Fort Portal City \\| \n40 \n\\| St. Prisch Bunyangabo DLG.", "metadata": {"headings": [{"headings_0": {"content": "'38 Bigando Primary School Masindi district 7] 4 58", "page": 57, "level": 1}}, {"headings_1": {"content": "School", "page": 57, "level": 3}}, [{"headings_0": {"content": "'38 Bigando Primary School Masindi district 7] 4 58", "page": 57, "level": 1}}, {"headings_1": {"content": "School", "page": 57, "level": 3}}], [{"headings_0": {"content": "'38 Bigando Primary School Masindi district 7] 4 58", "page": 57, "level": 1}}, {"headings_1": {"content": "School", "page": 57, "level": 3}}], [{"headings_0": {"content": "'38 Bigando Primary School Masindi district 7] 4 58", "page": 57, "level": 1}}, {"headings_1": {"content": "School", "page": 57, "level": 3}}]], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit 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Report ,2023", "type": "heading"}}, {"content": "\\| 3\\| 3 3 \nTE 4 27 52 48 36 69 64 3 48 44 \n41 \\| KabingoPRISch \\|KammeneniGs \\| \n4", "metadata": {"headings": [{"headings_0": {"content": "7| 2| 5|", "page": 57, "level": 3}}, {"headings_1": {"content": "5]", "page": 57, "level": 2}}, [{"headings_0": {"content": "7| 2| 5|", "page": 57, "level": 3}}, {"headings_1": {"content": "5]", "page": 57, "level": 2}}], [{"headings_0": {"content": "7| 2| 5|", "page": 57, "level": 3}}, {"headings_1": {"content": "5]", "page": 57, "level": 2}}]], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "31 24) 30 72 56 my 54] 42 | 53", "metadata": {"headings": [{"headings_0": {"content": "31 24) 30 72 56 my 54] 42 | 53", "page": 57, "level": 1}}, {"headings_1": {"content": "7| 2| 5|", "page": 57, "level": 3}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\u2014", "metadata": {"headings": [{"headings_0": {"content": "31 24) 30 72 56 my 54] 42 | 53", "page": 57, "level": 1}}, {"headings_1": {"content": "7| 2| 5|", "page": 57, "level": 3}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "42 | Kashojwa Sch | Kanungu DIE os | 53 os 60", "metadata": {"headings": [{"headings_0": {"content": "42 | Kashojwa Sch | Kanungu DIE os | 53 os 60", "page": 57, "level": 1}}, {"headings_1": {"content": "31 24) 30 72 56 my 54] 42 | 53", "page": 57, "level": 1}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "Pri al 40 48 25 \\| 45 76 \n43 \\| Birambo Pri School Kabale DLG \n5 4 4 5 40 Aal nl 34 34 54 31 \\| 34 \n44 Rukungiri Pri School \n\"\\| RukungiriMC 4 \n4 5 32 a 4", "metadata": {"headings": [{"headings_0": {"content": "42 | Kashojwa Sch | Kanungu DIE os | 53 os 60", "page": 57, "level": 1}}, {"headings_1": {"content": "31 24) 30 72 56 my 54] 42 | 53", "page": 57, "level": 1}}, [{"headings_0": {"content": "42 | Kashojwa Sch | Kanungu DIE os | 53 os 60", "page": 57, "level": 1}}, {"headings_1": {"content": "31 24) 30 72 56 my 54] 42 | 53", "page": 57, "level": 1}}], [{"headings_0": {"content": "42 | Kashojwa Sch | Kanungu DIE os | 53 os 60", "page": 57, "level": 1}}, {"headings_1": {"content": "31 24) 30 72 56 my 54] 42 | 53", "page": 57, "level": 1}}], [{"headings_0": {"content": "42 | Kashojwa Sch | Kanungu DIE os | 53 os 60", "page": 57, "level": 1}}, {"headings_1": {"content": "31 24) 30 72 56 my 54] 42 | 53", "page": 57, "level": 1}}]], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "33 4 | 27| 3: 30 |", "metadata": {"headings": [{"headings_0": {"content": "33 4 | 27| 3: 30 |", "page": 57, "level": 2}}, {"headings_1": {"content": "42 | Kashojwa Sch | Kanungu DIE os | 53 os 60", "page": 57, "level": 1}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\\| \\| \n45 Junction Pri School Kabale \n\\| MC 4] 57\\| \\| 5 5 57 65 67 65 67 24 27 32 \n46 Pri School", "metadata": {"headings": [{"headings_0": {"content": "33 4 | 27| 3: 30 |", "page": 57, "level": 2}}, {"headings_1": {"content": "42 | Kashojwa Sch | Kanungu DIE os | 53 os 60", "page": 57, "level": 1}}, [{"headings_0": {"content": "33 4 | 27| 3: 30 |", "page": 57, "level": 2}}, {"headings_1": {"content": "42 | Kashojwa Sch | Kanungu DIE os | 53 os 60", "page": 57, "level": 1}}], [{"headings_0": {"content": "33 4 | 27| 3: 30 |", "page": 57, "level": 2}}, {"headings_1": {"content": "42 | Kashojwa Sch | Kanungu DIE os | 53 os 60", "page": 57, "level": 1}}], [{"headings_0": {"content": "33 4 | 27| 3: 30 |", "page": 57, "level": 2}}, {"headings_1": {"content": "42 | Kashojwa Sch | Kanungu DIE os | 53 os 60", "page": 57, "level": 1}}]], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Butembe Mitooma DLG 778", "metadata": {"headings": [{"headings_0": {"content": "Butembe Mitooma DLG 778", "page": 57, "level": 1}}, {"headings_1": {"content": "33 4 | 27| 3: 30 |", "page": 57, "level": 2}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\\| 20 2 \\| \n5 24 25 = ae ee 17 \n47 Buzenga Pri School Rubirizi PRISchool \\| 41 4 4 \\| 3 39 62) 6 64 49 51] \\| \n48", "metadata": {"headings": [{"headings_0": {"content": "Butembe Mitooma DLG 778", "page": 57, "level": 1}}, {"headings_1": {"content": "33 4 | 27| 3: 30 |", "page": 57, "level": 2}}, [{"headings_0": {"content": "Butembe Mitooma DLG 778", "page": 57, "level": 1}}, {"headings_1": {"content": "33 4 | 27| 3: 30 |", "page": 57, "level": 2}}], [{"headings_0": {"content": "Butembe Mitooma DLG 778", "page": 57, "level": 1}}, {"headings_1": {"content": "33 4 | 27| 3: 30 |", "page": 57, "level": 2}}]], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Kambaba PriSchool |Marraly | 5 a", "metadata": {"headings": [{"headings_0": {"content": "Kambaba PriSchool |Marraly | 5 a", "page": 57, "level": 2}}, {"headings_1": {"content": "Butembe Mitooma DLG 778", "page": 57, "level": 1}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "5 \n% \n4 39 43 46 52 43 52 \n49 Kicwamba 1 PriSchool Mbarara City 3 \\| 3 3 33 35 35 44 47 7 3 35 \\| 42", "metadata": {"headings": [{"headings_0": {"content": "Kambaba PriSchool |Marraly | 5 a", "page": 57, "level": 2}}, {"headings_1": {"content": "Butembe Mitooma DLG 778", "page": 57, "level": 1}}, [{"headings_0": {"content": "Kambaba PriSchool |Marraly | 5 a", "page": 57, "level": 2}}, {"headings_1": {"content": "Butembe Mitooma DLG 778", "page": 57, "level": 1}}], [{"headings_0": {"content": "Kambaba PriSchool |Marraly | 5 a", "page": 57, "level": 2}}, {"headings_1": {"content": "Butembe Mitooma DLG 778", "page": 57, "level": 1}}]], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "Eee My aaa", "metadata": {"headings": [{"headings_0": {"content": "Eee My aaa", "page": 57, "level": 1}}, {"headings_1": {"content": "Kambaba PriSchool |Marraly | 5 a", "page": 57, "level": 2}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\\| \n51 Nyakahanga City 3\\| 2 17 2 36 22 \nPri School \\| Mbarara \nis\\} 20 30 3", "metadata": {"headings": [{"headings_0": {"content": "Eee My aaa", "page": 57, "level": 1}}, {"headings_1": {"content": "Kambaba PriSchool |Marraly | 5 a", "page": 57, "level": 2}}, [{"headings_0": {"content": "Eee My aaa", "page": 57, "level": 1}}, {"headings_1": {"content": "Kambaba PriSchool |Marraly | 5 a", "page": 57, "level": 2}}], [{"headings_0": {"content": "Eee My aaa", "page": 57, "level": 1}}, {"headings_1": {"content": "Kambaba PriSchool |Marraly | 5 a", "page": 57, "level": 2}}]], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "52 Kyanyimaihura PRI School Kitagwenda DLG", "metadata": {"headings": [{"headings_0": {"content": "52 Kyanyimaihura PRI School Kitagwenda DLG", "page": 57, "level": 1}}, {"headings_1": {"content": "Eee My aaa", "page": 57, "level": 1}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\\| \n53 Rukanga Pri Ntungamo DLG \n\u0131 \n4 4 60 60 59\\| \u00a9 oo 58 55 \\| 59) \\| \n2] 2 150 134 163) 25 2\\| \\| = \n30 \n54 Rwekubo Pri School DLG 6 6 103 9 126 18 \nsingiro 2) 49 56 13\\| = \\| \n55 Byaruha Pri School Isingiro DLG", "metadata": {"headings": [{"headings_0": {"content": "52 Kyanyimaihura PRI School Kitagwenda DLG", "page": 57, "level": 1}}, {"headings_1": {"content": "Eee My aaa", "page": 57, "level": 1}}, [{"headings_0": {"content": "52 Kyanyimaihura PRI School Kitagwenda DLG", "page": 57, "level": 1}}, {"headings_1": {"content": "Eee My aaa", "page": 57, "level": 1}}], [{"headings_0": {"content": "52 Kyanyimaihura PRI School Kitagwenda DLG", "page": 57, "level": 1}}, {"headings_1": {"content": "Eee My aaa", "page": 57, "level": 1}}], [{"headings_0": {"content": "52 Kyanyimaihura PRI School Kitagwenda DLG", "page": 57, "level": 1}}, {"headings_1": {"content": "Eee My aaa", "page": 57, "level": 1}}], [{"headings_0": {"content": "52 Kyanyimaihura PRI School Kitagwenda DLG", "page": 57, "level": 1}}, {"headings_1": {"content": "Eee My aaa", "page": 57, "level": 1}}], [{"headings_0": {"content": "52 Kyanyimaihura PRI School Kitagwenda DLG", "page": 57, "level": 1}}, {"headings_1": {"content": "Eee My aaa", "page": 57, "level": 1}}], [{"headings_0": {"content": "52 Kyanyimaihura PRI School Kitagwenda DLG", "page": 57, "level": 1}}, {"headings_1": {"content": "Eee My aaa", "page": 57, "level": 1}}]], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "3]", "metadata": {"headings": [{"headings_0": {"content": "3]", "page": 57, "level": 2}}, {"headings_1": {"content": "52 Kyanyimaihura PRI School Kitagwenda DLG", "page": 57, "level": 1}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "3]", "page": 57, "level": 2}}, {"headings_1": {"content": "52 Kyanyimaihura PRI School Kitagwenda DLG", "page": 57, "level": 1}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "4/20] 15) 19] 46 34 44 36 24 31", "metadata": {"headings": [{"headings_0": {"content": "4/20] 15) 19] 46 34 44 36 24 31", "page": 57, "level": 1}}, {"headings_1": {"content": "3]", "page": 57, "level": 2}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "metadata": {"headings": [{"headings_0": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}, {"headings_1": {"content": "4/20] 15) 19] 46 34 44 36 24 31", "page": 57, "level": 1}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "SheemaDLG 6 7 53 55", "metadata": {"headings": [{"headings_0": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}, {"headings_1": {"content": "4/20] 15) 19] 46 34 44 36 24 31", "page": 57, "level": 1}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}, {"content": "xl", "metadata": {"headings": [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], "page": 57, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "heading"}}, {"content": "57 Ruyonza Pri School Ibanda DLG \n33 34 37 38 39 37 26 27 26 \nx \nAppendix XI: without \n\\| Region \\| S/N District \nName of School \n\\| Central \n1 Entebbe MC \nMarine Base Army Primary school \nam \nZe \n2 Wakiso DLG \nBakka Primary school \n\\| 3 KiraMc Melissa Primary School \n\\| 4 District Bugema Primary >= \\| Luwero C.O.U Schi \n5 Luwero District Bukasa R/C Primary School \n1 \\| \n6 \\|Njerumc Kinaabi UMEA Primary u School \n7 Njeru MC Luwala Primary School \n\\| \\| \n8 \\| KayungaDLG \n\\| Kayunga Mixed Primary School \n\\| Eastern \n9 Bugiri DLG Lwanika Primary School \n\\| \n10 Mbale City Nankusi Primary School =\\| \u201a\\| \nSouthern/ Western 11 Fort Portal City Haibaale Primary School \n\\| \n12 Kamwenge DLG Kabingo Primary School \n\\| \n13 Kanungu DLG \nKashwojwa Primary School \n14 \\| RukungiriMC Rukungiri School 7 = \\| Primary \n15 Mitooma DLG Butembe Primary School \n16 \\| Mbarara City Kambaba Primary School \n\\| \n17 Kitagwenda DLG \nKyanyimaihura Primary School \n\\| 18 Ibanda DLG \\| \n\\| \u201c19 \\| District Til \n7 \nNorthern/West Nile Nebbi \n\\| 20 Arua City Asuru Primary School \n\\| 21 = z Arua City Swalihin Primary School \n22 \\|Anuacity \\| \nAbira Prima Sc == ststs~\u2014~S \n23 Masindi DLG Kabalye \nSettiement p u \u00a9]", "metadata": {"headings": [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}, [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}], [{"headings_0": {"content": "xl", "page": 57, "level": 3}}, {"headings_1": {"content": "56 KinyimiPriSchool | z 4) \u201eI 5 a8 90 %", "page": 57, "level": 2}}]], "page": 58, "document_name": "Delivery of Universal Primary Education, Value for money Audit Report ,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["4.2.1 Curricula used by Schools", "4.2.2 Preparation of schemes of work and lesson plans.", " 4.2.3 Syllabus/Curriculum Coverage", "4.3 School Infrastructure and Learning Environment .", "28", " 4.3.1 Classroom availability - 29", "4.3.2 Provision of Desks", "31", " 4.3.3 Availability of Latrines", "32", "Appendix I: Organogram", "Appendix II: Sampled Schools", "Appendix III: Documents reviewed"], "page": 3}]} \ No newline at end of file diff --git a/reports/Chunks/East Africas Centres of Excellence for Skills and Tertiary Education in Biomedical Sciences Phase1 2023.chunks.json b/reports/Chunks/East Africas Centres of Excellence for Skills and Tertiary Education in Biomedical Sciences Phase1 2023.chunks.json deleted file mode 100644 index e5ebd3f243b3d820d243ea3b94cda5502ddd006c..0000000000000000000000000000000000000000 --- a/reports/Chunks/East Africas Centres of Excellence for Skills and Tertiary Education in Biomedical Sciences Phase1 2023.chunks.json +++ /dev/null @@ -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": 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"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": []} \ No newline at end of file diff --git a/reports/Chunks/Education Services for Learners with Special Needs Value for money Audit Report, 2023.chunks.json b/reports/Chunks/Education Services for Learners with Special Needs Value for money Audit Report, 2023.chunks.json deleted file mode 100644 index b54c067fbb99d85f9fb288d0061784089402c164..0000000000000000000000000000000000000000 --- a/reports/Chunks/Education Services for Learners with Special Needs Value for money Audit Report, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "WI", "metadata": {"headings": [{"headings_0": {"content": "WI", "page": 1, "level": 1}}], "page": 1, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "\u2014 THE REPUBLIC OF UGANDA \nOffice of the Auditor General \nVALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN ACCORDANCE WITH SDG TARGET 4.5\u201d", "metadata": {"headings": [{"headings_0": {"content": "WI", "page": 1, "level": 1}}, [{"headings_0": {"content": "WI", "page": 1, "level": 1}}]], "page": 1, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "ng D", "metadata": {"headings": [{"headings_0": {"content": "ng D", "page": 1, "level": 4}}, {"headings_1": {"content": "WI", "page": 1, "level": 1}}], "page": 1, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "lu <", "metadata": {"headings": [{"headings_0": {"content": "lu <", "page": 1, "level": 3}}, {"headings_1": {"content": "ng D", "page": 1, "level": 4}}], "page": 1, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "SU", "metadata": {"headings": [{"headings_0": {"content": "SU", "page": 1, "level": 4}}, {"headings_1": {"content": "lu <", "page": 1, "level": 3}}], "page": 1, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "VALUE FOR MONEY AUDIT REPORT DECEMBER, 2023 \nAUDITOR GENERAL'S MESSAGE \nThe Rt. Hon. Speaker of Parliament Parliament of Uganda", "metadata": {"headings": [{"headings_0": {"content": "SU", "page": 1, "level": 4}}, {"headings_1": {"content": "lu <", "page": 1, "level": 3}}, [{"headings_0": {"content": "SU", "page": 1, "level": 4}}, {"headings_1": {"content": "lu <", "page": 1, "level": 3}}], [{"headings_0": {"content": "SU", "page": 1, "level": 4}}, {"headings_1": {"content": "lu <", "page": 1, "level": 3}}]], "page": 1, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Kampala.", "metadata": {"headings": [{"headings_0": {"content": "Kampala.", "page": 2, "level": 2}}, {"headings_1": {"content": "SU", "page": 1, "level": 4}}], "page": 2, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "metadata": {"headings": [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], "page": 2, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "ACCORDANCE WITH SDG TARGET 4.5\u201d \nIn accordance with Article 163(3) of the Constitution, I hereby submit my report on the Value for Money audit undertaken on the Government of Uganda\u2019s progress in providing Equitable and Affordable access to Education Services for learners with special needs, in accordance with SDG Target 4.5. \nMy office intends to carry out a follow-up at an appropriate time regarding actions taken in relation to the recommendations in this report. \nI would like to thank my staff who undertook this audit and the staff of the Ministry of Education and Sports, selected local governments and schools for the assistance offered to my staff during the period of the audit. \nI \nJohn F.S. Muwanga AUDITOR GENERAL \n29\" December, 2023 \nTABLE OF CONTENT: \nAUDITOR GENERAL'S MESSAGE ....:sssscessceessnersnsesenensnsesesenessesenestnesecess snsensenenanee TABLE OF CONTENTS . \nLIST OF TABLES \nLIST OF FIGURES.. \nvi \nLIST OF ABBREVIATION: \nEXECUTIVE SUMMARY ...00:.+eessncsnenseseenssnsusenerecestonassnasuersivevnntbenavnensensteoisnennasonsanann 1 CHAPTER ONE .\u201e.unanuansannannunnnnannannnnnunannnnnannnnnnnnnnnnnnnnennennnnnnnnannunnnnnnnnnnnnannnnannnsn anne: un \n1.0 \nINTRODUCTION... namen innen une en un \n11 Backgreifd..nieneaaun 1.2 Motivation \na HR ER eek & \n1.3 Description of Audit Area ........... \n1.3.1 Provision of equitable access to education services for learners with special needs in", "metadata": {"headings": [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}, [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}]], "page": 2, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Uganda...", "metadata": {"headings": [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}], "page": 3, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "1.3.2 Mandate, Policy and Legal Framework governing the Provision of Equitable and Affordable access to education services for learners with Special Needs........ \n6 \n1.3.3 The Vision and Mission of the Department of Special Needs and Inclusive Education. 7 1.3.4 Main Government Objectives for Implementing SDG Target 4.5.0... 7 1.3.5 Functions of the Department of Special Needs & Inclusive Education ...numesnenennen 7 1,36 Ormanization\u00e4l strictifesiscicncumnmnunionmaiainnianni mannan 8 1:37 \\|Funding..a anne 8 CHAPTER TWO \n2.0 AUDIT DESIGN AND METHODOLOGY .. \n2.1 Audit Objectives and Questions \n2.2 Audit Scope \n23 Data Collection Methodssiccscnsnivesrannnenreanmnnenainarcciciansieorasinennnel\u00ae \n3.0 SYSTEMS AND PROCESS DESCRIPTION ...unusnnsanennnennnunnnnnnunnnunnannunnnennannnnunn L2 \n4.1.2 Dropout rates of learners with special needs \n4.2 Provision of legal, policy and institutional framework for special needs education....... 21 4.2.1 Development of laws and policies for SNIE .... \n4.2.2 Institutional arrangements \n4.2.3 Legal and Policy Coherence \n4.3 \nPlanning and budgeting for education of children with special needs... 25 4.4 \nImplementation of government actions for SNE schools..ueenneeneneenneeneenennnn 31 4.5 \nMonitoring, evaluation and reporting...euuesssennesersennennnnennennennsnnennennnsnnnnenannnsn ensure 42 OVERALL AUDIT CONCLUSION .... \nAPPENDICES \nAppendix I: Documents Reviewed and Purpose of Review \nAppendix III: Organizational Structure of The SNIE Department \nAppendix IV: Selected local governments with their Special and Unit Schools \nAppendix V: National, Regional and International Laws and policies linked to Provision of Equitable and Affordable access to education services for learners with special needs........ 48 \nLIST OF TABLES \nTable 6: Showing discrepancies in SNE data obtained from schools and MOES..................28 Table 7: Showing amounts allocated for SNE specialised learning materials for years under TEVIEWennnen- \nons \nBeeren \nTable 8: Showing Instructive Materials and assistive devices procures \u2018ering the period under review \nei \nBra \nsont Figure 3: Showing specialised materials modified by the beneficiary schools \nLIST OF ABBREVIATIONS Abbreviation Full Form \nAFROSAI-E \nAfrican Organisation of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR 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EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}], [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}], [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}], [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}]], "page": 3, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "DSNIE | Department of : Special Needs & Inclusive", "metadata": {"headings": [{"headings_0": {"content": "DSNIE | Department of : Special Needs & Inclusive", "page": 7, "level": 2}}, {"headings_1": {"content": "Uganda...", "page": 3, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Education =", "metadata": {"headings": [{"headings_0": {"content": "Education =", "page": 7, "level": 2}}, {"headings_1": {"content": "DSNIE | Department of : Special Needs & Inclusive", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "\u2018GoU NE we ~~~ Government of Uganda. \nINTOSAI \u2014 \\| International \nOrganization Supreme Audit Institutions \u2014\\_ of", "metadata": {"headings": [{"headings_0": {"content": "Education =", "page": 7, "level": 2}}, {"headings_1": {"content": "DSNIE | Department of : Special Needs & Inclusive", "page": 7, "level": 2}}, [{"headings_0": {"content": "Education =", "page": 7, "level": 2}}, {"headings_1": {"content": "DSNIE | Department of : Special Needs & Inclusive", "page": 7, "level": 2}}]], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "Education =", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "ISAM Model TIER IDI\u2019s SDG Audit", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "Education =", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "|MoES", "metadata": {"headings": [{"headings_0": {"content": "|MoES", "page": 7, "level": 2}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "=\u2014sMlinistry of Educationand Sports nn", "metadata": {"headings": [{"headings_0": {"content": "|MoES", "page": 7, "level": 2}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "[MoGLSD Ministry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "[MoGLSD Ministry of Gender, Labour and Social Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoES", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "\\| MoH \\| Ministry of Healtn nn \\| \nPLE Primary Exams", "metadata": {"headings": [{"headings_0": {"content": "[MoGLSD Ministry of Gender, Labour and Social Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoES", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Leaving", "metadata": {"headings": [{"headings_0": {"content": "Leaving", "page": 7, "level": 1}}, {"headings_1": {"content": "[MoGLSD Ministry of Gender, Labour and Social Development", "page": 7, "level": 1}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "PWD Persons With Disabilities \nSAI Supreme Audit Institution \na", "metadata": {"headings": [{"headings_0": {"content": "Leaving", "page": 7, "level": 1}}, {"headings_1": {"content": "[MoGLSD Ministry of Gender, Labour and Social Development", "page": 7, "level": 1}}, [{"headings_0": {"content": "Leaving", "page": 7, "level": 1}}, {"headings_1": {"content": "[MoGLSD Ministry of Gender, Labour and Social Development", "page": 7, "level": 1}}]], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "SDG", "metadata": {"headings": [{"headings_0": {"content": "SDG", "page": 7, "level": 2}}, {"headings_1": {"content": "Leaving", "page": 7, "level": 1}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Goal", "metadata": {"headings": [{"headings_0": {"content": "Goal", "page": 7, "level": 2}}, {"headings_1": {"content": "SDG", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": ". \nSustainable Development", "metadata": {"headings": [{"headings_0": {"content": "Goal", "page": 7, "level": 2}}, {"headings_1": {"content": "SDG", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "SNE", "metadata": {"headings": [{"headings_0": {"content": "SNE", "page": 7, "level": 2}}, {"headings_1": {"content": "Goal", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], "page": 9, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The Accounting Officer Ministry of Education and Sports (MoES) should: \nConduct policy reviews to address gaps in existing policies relating to provision of education services for special needs learners, and expedite the finalization and operationalization of the National Inclusive Education Policy. \nDevelop and implement clear guidelines for integrating individual needs of learners with special needs into education programmes. \nIn liaison with stakeholders, undertake a comprehensive assessment to establish number, category and location of the children with special needs to facilitate planning, distribution of schools, instructional materials and support infrastructure. \nPrioritize the implementation of the Education Management Information System (EMIS) to enhance collection and management of data to enable tracking of enrolment of learners with special needs in school, their progression, and dropout rates. \nIn collaboration with relevant stakeholders, engage with the National Curriculum Development Centre to develop and adopt curriculum that provide alternative pathways that suit the competences of learners with special needs. \ne Devise mechanisms to enhance access to SNE training for all teachers including the specialised training in Braille mathematics. \ne Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Ministry of Public Service (MoPS) to operationalise the 2007 Cabinet decision on enhancement of salaries for special needs teachers. \ne Liaise with the Uganda National Bureau of Statistics (UBOS) to establish indicators to aid data collection to assess progress of SDG target 4.5. \ne Establish a comprehensive monitoring and evaluation framework with specific indicators for tracking progress made in providing equitable and affordable education services for all learners with special needs by 2030. \nVERA! UDIT C LUSION", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}, [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}]], "page": 9, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Uganda has significant arrangements in place such as an enabling and coherent legal, institutional and policy framework, multi-sectoral arrangements and partnerships necessary to support provision of equitable and affordable education services for all learners with special needs by 2030. However, substantial challenges still remain in areas of availability of accurate and reliable data on the number, category and location of learners with special needs, adequate resources, instructional materials, infrastructure, trained teachers, robust monitoring tools. These challenges hinder planning, budgeting and implementation of interventions aimed at progressing towards achieving SDG 4.5 by 2030. If these challenges are not addressed, the country will fall short in its efforts towards ensuring provision of equitable and affordable access to education services for all learners with special needs by 2030, in accordance with the SDG target 4.5. \nJohn F.S. Muwanga AUDITOR GENERAL \n29\" December, 2023 \nCHAPTER ONE \n1.0 INTRODUCTION \n11 \nEducation is a fundamental human right that promotes fulfilling lives and societal development. It effectively lifts excluded children and adults out of poverty, reduces inequities, and ensures sustainable development\". The Universal Declaration of Human Rights (2015) and the United Nations Convention on the Rights of the Child (1989) affirm every child's right to an accessible high-quality education. \nUganda's commitment to the 2030 Agenda for Sustainable Development, which seeks to achieve 17 Sustainable Development Goals (SDGs), includes Goal 4 for inclusive, equitable education and lifelong learning opportunities for all. Target 4.5 includes provision of equitable and affordable access to education for all vulnerable groups by", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}, [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}]], "page": 10, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "20302. To achieve this target, Uganda has included strategies such as provision of basic requirements, support services and infrastructure for vulnerable groups in education services under the Human Capital Development programme of National Development Plan (NDP) III\u2019.", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], "page": 11, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "list"}}, {"content": "Uganda's Ministry of Education and Sports (MoES) through the Department for Special Needs and Inclusive Education spearheads provision of education services for vulnerable learners, focusing on those with disabilities/ special needs. A special needs learner is a child with significant functional limitations due to physical, mental, or sensory impairments and environment barriers, limiting equal learning participation and requiring educational adjustments\\*. The department is charged with ensuring equitable and affordable access through tailoring education services to their unique personal requirements. \nThe goal is to enable learners with special needs reach their full potential in all areas of life, including academics, social and emotional development\u2019. The common impairment conditions for learners with special needs seen in Uganda include hearing, visual, physical and mental among others. A child may present with more than one condition. \n1.2 Motivation \nEducation in Uganda is a constitutional right for all citizens and therefore, all persons should be supported to enjoy this right to education\u2019. The World Bank estimates that 16% of Ugandan children have disability, and this poses a significant barrier to their education.\u00ae In the year 2020, approximately 65 million children in Africa of primary and secondary school age had disabilities, with nearly half of them being out of school.? \nChildren with special needs face tremendous problems in Uganda's education system including discrimination, stigma and limited access to inclusive and special schools\u201d. Only 5% of special needs children were able to access inclusive settings while 10% had access to special needs schools. According to MoES (2017), the enrolment at primary school level constituted only 9% of the overall children with special needs. Out of the total enrolment, 9,597 (1.6%) learners in pre-primary, 172,864 (2%) in primary, and 8,945 (0.6%) in secondary had impairments\".", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}, [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}]], "page": 11, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Uganda has in place the Persons with Disability Act, 2020, that provides for the respect and promotion of the fundamental and other human rights and freedoms of persons with disabilities. Government ratified the UN Convention on the Rights of Persons with Disabilities and is a signatory to the international agreements such as the Salamanca Statement and Framework for Action on Special Needs Education that provide for learners with special needs'?. In addition, the department of special needs and inclusive education was created with the objective of delivering Special Needs and Inclusive Education services in a coordinated and adequately resourced manner thereby ensuring that no one is left behind.", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], "page": 12, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Despite the above efforts, access to education for learners with special needs remains limited, trained teachers in special needs education are scarce, infrastructure, learning materials and equipment are insufficient, public funding for special needs education is insufficient, and sign language interpreters are few'?. According to the Uganda Bureau of Statistics (UBOS) statistical abstract of 2021, less than 3% of the pre-primary teachers have training in special needs education'\\*. This has left special needs learners behind as seen in their poor performance in the 2022 Primary Leaving Examinations (PLE) results in which no special needs student emerged with division one while 55 out of 263 registered learners missed the examinations\u2019. These challenges coupled with government's inability to include special needs learners in vocational interventions impedes their development and future financial and health prospects\u2019\u00b0. \nGovernments have the primary responsibility for follow-up and review, at the national, regional and global levels, in relation to the progress made in implementing SDGs and their targets over the fifteen years'\u2019. To this end, International Organization of Supreme Audit Institutions (INTOSAI) committed to and called upon member supreme audit institutions (SAIs) to \u201ccontribute to the follow-up and review SDGs within the context of each nation\u2019s specific sustainable development efforts and SAlIs\u2019 individual mandates\u201d.!\u00ae \nIn 2023, the African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E), as part of on-going efforts to empower members to support their governments in achieving the Sustainable Development Goals (SDGs), invited members to participate in coordinated SDG audits including the audit of the \ngovernment's progress towards providing equal, equitable, and affordable education for children with disabilities in line with SDG target 4.5. \nIt is against this background that the Office of Auditor General undertook an SDG Audit to assess Government of Uganda\u2019s progress in providing Equitable and Affordable access to education services for learners with special needs, in line with SDG Target 4.5. \n1.3 Description of Audit Area", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}, [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}]], "page": 12, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "1.3.1 education Provision equitable services with special needs in Uganda \nThe responsibility for providing education services for special needs learners is coordinated by the Ministry of Education and Sports (MoES) through the department for Special Needs and Inclusive Education. The department, under the leadership of a Commissioner, is in charge of making sure that learners with special needs have equitable and affordable access to high-quality educational services. Their goal is to coordinate and support the delivery of inclusive and special needs education. The department works with other ministries, UN agencies and other private players who are essential to Uganda\u2019s education of special needs learners. \nSpecial needs education is provided by both government-aided and private entities through; \n. jal schools \nschools that enrol only learners with special needs categories. At the time of this audit, there were 26 Special schools (22 Primary and 4 Secondary) in the", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}, [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}]], "page": 13, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "country.", "metadata": {"headings": [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}], "page": 13, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "e Uni \nSchools that have separate structures/classrooms where special needs learners can study but interact with regular learners outside the classroom. At the time of this audit, there were 99 unit schools (90 Primary and 9 Secondary) in the country. \n\u00ab Inclusive schools \nWhere learners with disabilities are taught together with other learners, in the same environment, and where required, extra support is given to learners with disabilities. All schools that are not under the categories of Special or Unit schools are considered inclusive. \n1.3.2 Policy and Legal Framework i Provision of Equitable n \nion services for le i jal Needs \nThe Mandate for the \nof equitable access to education services by special \nDisability Act of 2019, specifically section 6, defines and prohibits any form of discrimination in providing educational services to learners with disabilities. \nIn addition, Uganda is a signatory to international agreements and commitments that provide for learners with special needs including the Salamanca Statement and Framework for Action on Special Needs Education (1994), United Nations Convention on the rights of persons with disabilities (2006) and the 2030 Agenda for Sustainable Development. The above instruments demand for access, equity and quality as regards educational services for persons with special learning needs. To meet these requirements, the Ministry of Education & Sports put in place a department responsible for special needs and inclusive education. \n1.3.3 The Vision and Mission of the Department of Special Needs and Inclusive", "metadata": {"headings": [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}], [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}], [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}], [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}], [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}], [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}]], "page": 13, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Education.\u2019?", "metadata": {"headings": [{"headings_0": {"content": "Education.\u2019?", "page": 14, "level": 2}}, {"headings_1": {"content": "country.", "page": 13, "level": 1}}], "page": 14, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "assessments to", "metadata": {"headings": [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], "page": 19, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "determine the nature and severity of the special need condition. \nProvide medical care for learners with special needs. \\_Involved in sourcing and provision \nof assistive devices. Ensures policy implementation across all relevant ministries. \nOversees the overall implementation of government policy in relation to SNIE. \n\\| Facilitates coordination and collaboration across different \\_ministries and stakeholders. \n\"National Planning ~ \\_ \nAuthority \nIncorporates the educational needs of vulnerable children in national planning. \nReviews and provides guidance on planning and budgeting for SNIE. \n6 Ministry of Finance, Planning \nMobilize resources for implementation of education nee and Economic Development special needs learners. \n7 District Local Governments \nEnact policies/ local ordinances for education at the (Education officers in charge district \nof special needs) \nIdentification and enrolment of learners with special needs into schools \nMobilise and sensitise communities in support of SNE \n10 Civil Society Organizations \nCarry out advocacy campaigns on SNIE. \n(CSOs) Provide on-ground support and services. \nWork towards raising awareness and securing resources for SNIE. \n11 Students/pupils \nParticipate actively in learning processes. \nProvide feedback on educational services, contributing to programme improvement. \n12 Development partners and \nProvide financial and technical support for SNIE donors ( Cheshire Disability \nprogrammes. \nTrust, Spinal Bifida and \nCollaborate with government bodies and CSOs to Hydrocephalus Association \nimplement initiatives for vulnerable children, Uganda (SHAU), Uganda \nAdvocate for policy implementation \nNational Association for the \nDeaf (UNAD) among others) \n13 Private sector players \n\\* Provide resources and expertise. \n\u00bb Partner with government bodies and CSOs for the implementation of SNIE initiatives. \nContribute to the development and delivery of innovative \\* \n14 Parliament of Uganda \n3.2 Process Description \nsolutions for SNIE. \nReviews and approves legislations and budgets related to \\* \nSNIE. \nProvides oversight on the execution of SNIE policies. \n\\* \nAdvocates for the rights and needs of vulnerable children \\* \nin legislative processes.", "metadata": {"headings": [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}, [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}]], "page": 19, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "9. Advocacy and Coordination \nThroughout the process, the Department organizes and conducts advocacy campaigns on special needs and inclusive education, coordinating stakeholders in the implementation of these campaigns. This advocacy work raises awareness and fosters understanding among the general public and other key stakeholders about the importance of SNIE.", "metadata": {"headings": [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], "page": 22, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "list"}}, {"content": "Coordination with various key players is also done through quarterly meetings with the Ministry of Gender, Labour and Social Development (MoGLSD), Ministry of Health (MoH), UNICEF and other partners targeting vulnerable children. This ensures all involved parties are aligned and working towards the same objectives, allowing for a more effective provision of special needs and inclusive education. \nCHAPTER FOUR \n4.0 FINDINGS, CONCL\\| ENDATIONS \nThis chapter examines the current state of equitable and affordable access to education services for learners with special needs. It outlines the progress made thus far, examines government initiatives, and offers conclusions and recommendations aimed at achieving equitable and affordable access to education services for learners with special needs by 2030, in alignment with Sustainable Development Goal 4.5. \nUganda has made considerable arrangements to support the provision of equitable and affordable education services for all learners with special needs by 2030, including the establishment of enabling and coherent legal, institutional, and policy frameworks, as well as the formation of partnerships. The following sections explore the factors that affect Government of Uganda\u2019s progress in ensuring that all learners with special needs have equitable and affordable access to education services by 2030, in accordance to SDG 4.5. \n4.1 Access to education: i \nners \nwith special needs \nArticle 30 of the Constitution of the Republic of Uganda enshrines the right to education for all citizens, while objective XVIII (ii) mandates the government to provide equal opportunities for educational attainment. Furthermore, Section (b) of Strategy II within the National Child Policy 2020 seeks to enhance access to equitable, inclusive, and quality primary and secondary education. This aligns with Uganda's commitment to SDG 4, Target 5, which strives to ensure inclusive and equitable access to quality and affordable education opportunities for all. \n4.1.1 Enrolment of learners with special needs \nThe audit team reviewed enrolment data obtained from the eleven local governments selected for the audit. Analysis of the data submitted to MoES shows the enrolment of learners with special needs represented only 1.97% of the total enrolment for the year", "metadata": {"headings": [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}, [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}]], "page": 22, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "2023. This proportion is low considering that the last Uganda Demographic and Health Survey (2016) put the proportion of children between the ages of 5 \u2014 14 with disabilities at 16%. Table 3 below shows enrolment levels for learners with special needs in the local governments selected for the audit.", "metadata": {"headings": [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], "page": 23, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "list"}}, {"content": "Table 3: i nrolment \nrates \ni ii in selected LGs in \n\\| DLG I Deaf Blind \\| Physical Others Total Total %age Region \\| \\| \\| \\| SNE Learners SNE \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}, [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}]], "page": 23, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "metadata": {"headings": [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}], "page": 23, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Ana 308 257\\_ \n\\| \\| \\| \\| 1478 22 \n191 \\| Eat \\| \nere \u201c7a. 302\\_ 573 0,57 Eat \\| 142 675 2,278 3,987 4.69 East \\| \\| \n\\| \n840 538 810 2,00 2.72 North \\| \\| 99,1: \n730 569 2,395 \\| 140,929 \nThe audit team was unable to assess the progression in enrolment trends for learners with special needs due to MoES failure to collect and provide this data for four years under the audit review.", "metadata": {"headings": [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}, [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}], [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}], [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}]], "page": 23, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "4.1.2 Dropout rates of learners with special needs \nThe audit team examined enrolment data for six?? schools with complete datasets from 2019 to 2023 out of the twenty-two schools visited to evaluate dropout rates among learners with special needs. The assessment tracked the progression of learners enrolled in Pi-P4 in 2019, expected to be in classes P4-P7 in 2023, controlling for the Covid-19 effect. The analysis revealed an initial increase of 21% in 2020/21, followed by declines of 4% in 2022 and significant drop of 41% in 2023, as shown in Figure 1 below. Additionally, the audit observed that the number of special needs learners completing P7 consistently fell far below the enrolment rates in P1 across all years reviewed, further highlighting the high dropout rates among learners with special needs. \nFigure 1: Showin \nion rates of learners with special needs", "metadata": {"headings": [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}, [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}], [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}]], "page": 24, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "learners", "metadata": {"headings": [{"headings_0": {"content": "learners", "page": 24, "level": 1}}, {"headings_1": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}], "page": 24, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "SNE", "metadata": {"headings": [{"headings_0": {"content": "SNE", "page": 24, "level": 4}}, {"headings_1": {"content": "learners", "page": 24, "level": 1}}], "page": 24, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 24, "level": 5}}, {"headings_1": {"content": "SNE", "page": 24, "level": 4}}], "page": 24, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Number", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}], "page": 24, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Calender years Source: OAG analysis of enrolment record from the selected schools \nThe substantial 21% increase in the number of learners with special needs observed in 2020/2021 can be attributed to the disruptions caused by the COVID-19 pandemic, Officially there was progression between classes, but some learners moved classes. This surge was followed by a gradual decline in the subsequent years as students advanced to higher classes. \nFurthermore, the audit team observed, through interviews and examination of reports submitted by MoES and Education officers responsible for special needs in the selected \nMajority of unit schools and special needs schools (26 out of 31) in the selected districts were concentrated in either cities or municipalities, making access to education services for learners with special needs in rural communities a challenge. The UDHS 2016 revealed that 17% of all school-going-age children in rural areas do not attend school, further highlighting the disparity in access to education between urban and rural areas. \nAll learners in the special needs schools visited were required to enrol under boarding services, which incurred boarding fees ranging from UGX.250,000 to UGX.650,000 in primary schools. School administrators argue that the financial burden of these fees in addition to other special learning requirements for learners with special needs such as braille machines, braille paper, hearing aide, and sign language materials posed significant barrier to enrolment and also contributed to dropouts. \nThe scarcity of unit schools and special schools catering to learners with special needs (an average of three per selected district) within the selected local governments necessitated long-distance travel for learners or the additional expense of boarding fees. At the time of audit (November, 2023), Special Needs/ Unit Schools were present in only 69 out of 135 local governments in the country. This financial burden, compounded by the limited availability of boarding facilities in all unit schools visited, further hindered access to education for learners with special needs.", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}, [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}], [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}], [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}], [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}], [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}]], "page": 24, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "The limited range of learning options available in unit, special, and inclusive schools further hampered the enrolment of learners with special needs. Education officers responsible for special needs at MoES and the local governments visited as well as school management for all schools visited informed the audit team that most special needs learners face challenges in reading and writing, affecting their comprehension of the conventional education curriculum but thrive in vocational subjects. However, only three? out of the twenty-two schools visited offered vocational education, limiting enrolment and retention rates among these learners. Of the three, only one (Mbale School for the Deaf) had a valid certification from Directorate of Industrial Training for assessing and validating the proficiency of learners in vocational skills. \nLimited awareness and sensitization of communities as most parents with special needs children leave them at home and only bring their normal children to school. These enrolment levels and dropout rates as wells as governments\u2019 ability to ensure equitable and affordable education services for all learners with special needs in the country by 2030 is significantly influenced by the government's effectiveness in establishing supportive legal, policy, and institutional frameworks; allocating adequate resources for planning, implementation, and monitoring; and implementing effective interventions as discussed below:", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}, [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}]], "page": 25, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 27, "level": 2}}, {"headings_1": {"content": "Number", "page": 24, "level": 2}}], "page": 27, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The absence of up-to-date data on learners with special needs makes it difficult to track progress in line with the enrolment, dropouts and progression. The results of the audit indicate insufficient enrolment of learners with special needs in school in the selected local governments as they form only 1.97% against the expected estimate of 16% of the total learners in school. This implies that many learners with special needs have not accessed education services hindering the country\u2019s progress in providing equitable and affordable access to education services for all by 2030.", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 27, "level": 2}}, {"headings_1": {"content": "Number", "page": 24, "level": 2}}], "page": 27, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 27, "level": 2}}], "page": 27, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The accounting officer of MoES should: \nPrioritize the implementation of the Education Management Information System (EMIS). This will ensure accurate and up-to-date data on the enrolment and progression and dropout of learners with special needs. \nIn collaboration with relevant stakeholders, engage with the National Curriculum \nLiaise with MoFPED and Ministry of Local Governments to allocate resources to the local governments for community engagement through district dialogues and awareness campaigns to dispel misconceptions and encourage the enrolment of learners with special needs. \n4.2 Provision of legal, policy and institutional framework for special needs education \nThe Constitution of Uganda obligates the government to enact laws and establish policies that safeguard the people's right to equal opportunities in development. In adhering to the 2030 Agenda commitment, Uganda was expected to review its existing legal, policy, and institutional frameworks to guarantee the full integration of all SDGs and targets, including the provision of equitable and affordable access to education services for all learners, including those with special needs.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 27, "level": 2}}]], "page": 27, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 30, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 31, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 30, "level": 3}}], "page": 31, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The government has put in place institutional arrangements at national and local government level necessary to facilitate a multi-sectoral approach in provision of equitable and affordable access to education services for the learners with special needs. However, this potential has not been realised due to inadequate allocation of \nresources.", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 31, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 30, "level": 3}}, [{"headings_0": {"content": "Conclusion", "page": 31, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 30, "level": 3}}]], "page": 31, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], "page": 31, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The accounting officer of MoES should: \ni. \nPrioritise and include arrangements in the annual plans and budgets for a fully operational technical working group to coordinate initiatives for equitable and affordable access to education for learners with special needs. \nji. Liaise with local governments to include coordination engagements for provision of education services for learners with special needs in their annual plans and budgets. \nrevealed that the provisions promoting inclusion, non-discrimination, and equality in the delivery of education services for children with special needs align with the provisions and rights enshrined in the Constitution of the Republic of Uganda. No inconsistencies were identified between the development plans and strategies of the Ministries, Departments, and Agencies (MDAs) involved in providing special needs and inclusive education services. \nFurthermore, the audit team observed vertical coherence between the country's national laws and its international and regional commitments. The Salamanca Framework paper, for instance, underscores the fundamental right of every child to education and their entitlement to opportunities that enable them to achieve and maintain an acceptable level of learning. This aligns with Article 30 of the amended 1995 Constitution of the Republic of Uganda, which also affirms the right to education for all individuals. \nManagement Response \nI agree with the auditor's observation. \nConclusion \nUganda demonstrates policy coherence, at national and international levels for provision of education services. However, the absence of local ordinances at local governments hinder operationalization of these policies impacting on progress towards provision of equitable and affordable access to education services for learners with special needs.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}]], "page": 31, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], "page": 32, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The Accounting officer of MoES should sensitise and support local governments on the need to develop ordinances for education and support their development.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], "page": 32, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 33, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "grant.", "metadata": {"headings": [{"headings_0": {"content": "grant.", "page": 35, "level": 1}}, {"headings_1": {"content": "Management", "page": 33, "level": 3}}], "page": 35, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "e with more than \nDistrict \nSchool \\| Deaf \\| Blind Physical Others Total \\| \nMasaka District/ 47 26 il 237 979 1,253 q \nA\u201c \\| 361 7:33 \n\\| \n31 \\| \\| \\| ws \\| 18 Mbale 196 126 623 1,863 2,808 \\| Jinja District/city 21 40 \\| \n\\| \\| 81 > 14. \\| 386 \\| 698 Iganga 19 72 er 40 263 442 \\| District/Municipality \n\\| 2", "metadata": {"headings": [{"headings_0": {"content": "grant.", "page": 35, "level": 1}}, {"headings_1": {"content": "Management", "page": 33, "level": 3}}, [{"headings_0": {"content": "grant.", "page": 35, "level": 1}}, {"headings_1": {"content": "Management", "page": 33, "level": 3}}], [{"headings_0": {"content": "grant.", "page": 35, "level": 1}}, {"headings_1": {"content": "Management", "page": 33, "level": 3}}], [{"headings_0": {"content": "grant.", "page": 35, "level": 1}}, {"headings_1": {"content": "Management", "page": 33, "level": 3}}], [{"headings_0": {"content": "grant.", "page": 35, "level": 1}}, {"headings_1": {"content": "Management", "page": 33, "level": 3}}]], "page": 35, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "metadata": {"headings": [{"headings_0": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}, {"headings_1": {"content": "grant.", "page": 35, "level": 1}}], "page": 35, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Ngora District 48 78 449 662 1,302 \\| Rukungii \u201ca ii 18 \\| 0 \\| 9 9 36 Kabale 12 5 3 44 118 170 [Kampala \\| 80 5 \\| 2 \\| m \n788 \n1,556 Total 338 1,681 1,652 2,570 6,262 12,165 Source: OAG analysis of enrolment data provided by MoES \nThe audit team also notes that setting a minimum threshold to benefit from the SNE subvention grant excludes schools with lower numbers from this support, which further impacts efforts to provide equitable and affordable access to education services for all. The exclusion of many inclusive schools from the beneficiaries of the subvention grant was result of the failure by MoES to periodically assess enrolment levels of learners with special needs in the various schools. \nThe lack of SNE subvention grant support for the majority of inclusive schools poses a significant challenge to providing adequate resources for learners with special needs. This funding gap hinders the ability of these schools to implement effective special education programmes and meet the diverse needs of their learners with special needs. \nFurther examination of the grant allocations revealed that the ministry was using historical data on SNE enrolment numbers, rather than the updated numbers submitted by the schools. This was reflected in the discrepancies in the school\u2019s enrolment numbers submitted by the local governments and the numbers used by the ministry to compute the grant allocations. Table below refers; \njusted \\| Variance grant grant in line \\| \n\\| learner \nwith audit \\| (DJ-(C) \\| 70,501 per (Schools numbers \n\\| learner (C) \\| audit data (e)= (A) x \n\\| \n6 Buckerly High 56 50 3,525,087 62,948 3,948,056 422,969 \\| \nScheol\\_\\_ \na", "metadata": {"headings": [{"headings_0": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}, {"headings_1": {"content": "grant.", "page": 35, "level": 1}}, [{"headings_0": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}, {"headings_1": {"content": "grant.", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}, {"headings_1": {"content": "grant.", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}, {"headings_1": {"content": "grant.", "page": 35, "level": 1}}]], "page": 35, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "___|", "metadata": {"headings": [{"headings_0": {"content": "___|", "page": 36, "level": 11}}, {"headings_1": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}], "page": 36, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "7 st Frands 55 - 0 0 3,877,555 3,877,555 DeSales \nPrimary SFD \n8 Masaka SED 123 102 7,191,178 58,465 8,671,623 1,480,445 9 Good 100 0 0 7,050,100 7,050,100 - \nSamaritan P/S \n10 Kajaho P/S 227 65 4,582,615 20,188 16,003,727 11,421,112 11 Rutsya P/S 106 83 5,851,645 55,204 7,473,106 1,621,461 12 St. Maria 106 70 4,935,123 46,558 7,473,106 2,537,983 Theresa \nRushoroza P/S \n13 Homby H/S 2 38 2,679,067 121,776 1,551,022 (1,128,045) (Primary) \n14 Nyakibale 34 70 4,935,123 145,151 2,397,034 (2,538,089) Lower P/S \n15 Nancy School, 115 158 11139277 96,863 8,107,615 (3,031,662) PIS \n16 Ngetta Girls 303 \\| 85 5,992,649 19,778 21,361,803 15,369,154 P/S \\| \\| \n17 St Francis 121 104 7,332,183 60,597 8,530,621 1,198,438 Primary SEB, \nMadera \n18 Ngora Primary 99 195 13,747,842 138,867 6,970,599 (6,777,243) \nTotal 2,580 1,170 82,487,053 181,883,580 Source: OAG analysis of SNE numbers and grant allocations obtained from MoES and LGs", "metadata": {"headings": [{"headings_0": {"content": "___|", "page": 36, "level": 11}}, {"headings_1": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}, [{"headings_0": {"content": "___|", "page": 36, "level": 11}}, {"headings_1": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}]], "page": 36, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], "page": 37, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "As rightly observed in the report, the unit cost for subvention grant for special needs learners hasn't been consistent and there is need to harmonise especially for learners with severe disabilities in special schools/units. According to the current guidelines used for disbursement of subvention grant that considers learners with severe disabilities in special schools and units, 23 inclusive schools have been added in order to implement the SDG 4.5 although funds are still inadequate. \nAs earlier mentioned a unit cost study was done and this is going to inform allocations in the future if funds allow. The Department is working with the Planning Unit to allocate subventions for each category of school as recommended in the study to meet the needs of \nunits and inclusive schools based on the nature \nConclusion \nThe observed discrepancies in grant allocations, insufficient funds, and exclusion of certain schools have led to a funding gap, hindering the provision of adequate resources for learners with special needs. The lack of consistency in unit rates, reliance on historical data, and the absence of a periodic assessment of enrolment levels have contributed to the inequitable distribution of funds. \nRecommendation \nThe accounting officer of MoES should: \ni. Liaise with MoFPED to institute mechanisms for mobilising resources to operationalise the subvention rates recommended by the study conducted by MoES. \nii. \nConduct additional assessment of needs for the varying categories of special needs learners to segregate the grant allocations in line with the specific needs per category of learners. \niii, \nInstitute mechanisms to periodically update the enrolment numbers of the learners with special needs in schools to ensure grants are based on actual enrolment numbers. \n4.4 Implementation of government actions for SNE schools \nThe 2030 Agenda for Sustainable Development calls for a holistic and multi-sectoral approach to implementation of programmes that address the interconnected challenges to sustainable development. MoES, through its department of SNIE, is responsible for implementing and coordinating interventions to promote equitable and affordable access to education services for learners with special needs across the", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}, [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}]], "page": 37, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "country.", "metadata": {"headings": [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], "page": 38, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The interventions implemented and coordinated by the Special Needs and Inclusive Education (SNIE) department to ensure equitable and affordable access to education services for all learners with special needs by 2030 are examined below: \na) Provision of special instructional i \nn \nipment \nAmong the functions of SNIE department of MoES is to provide adequate special instructional materials and equipment, upgrading of equipment and materials to meet the prevailing standards of teaching and learning for learners with special needs as well as conducting regular updates on best practices for managing/implementing SNIE. \nThe audit team reviewed the procurement and distribution records at MoES and found \nBraille Machines 78 20 98 \nBraille Kits 0 150 150 495 \n\\| 195 \nVictor Readers 2 20 = = 20 \nBraille Papers 250 220 200 300 970 4 Drawing Slates - 300 - - 300 \\| Wheel Chairs = 20 = = 20 \nWhite Canes 2 200 \\| si = 200 \\| \n\\| Screen Readers \n= 20 \\| = = 20 Television \n- \n\\| \\#2 20 44 - \nRadios - Seren - 30 Talking Calculators", "metadata": {"headings": [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}, [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}]], "page": 38, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "- \\| -", "metadata": {"headings": [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], "page": 39, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "list"}}, {"content": "\\| wo 100 \nTaylor Maths \nFrames \u2014 Shea \n\\| ie 100 = \n- \nBraille Maths Teaching \u201c = \\| 100 \\| \\* 100 20 7] 2 \\| - 32 Laptops \nMagnifying Glasses 200 \\| \\| 200 - \n- \nSign Language Dictionaries 250 - \\| - - 250 Source: OAG analysis of stores records obtained from MoES. \nThe quantity of materials procured, as shown in the table above, is insufficient to meet the needs of all learners with special needs in the country, considering that there were 2,631 registered learners with visual impairments and 3,144 with hearing impairments in the 11 sampled local governments alone, as shown in Table 3 above. \nFor instance, the highest number of braille paper reams procured in any year was 300. School administrators indicated that each blind learner needs 1 ream per term in primary school and 10 reams per term in secondary school. Based on this, the braille paper procured by MoES in 2022/23 would only be enough for 100 primary school learners with visual impairments, or about 4% of the 2,631 registered in that year. The same is true for the 250 sign language dictionaries procured in 2019/20 to serve over 3,000 deaf learners. \nIn addition, through interviews and physical inspections, the team noted that although some schools received materials, these were not modified to accommodate the needs of certain categories of students. The desktop keypads were not modified for the blind learners and chairs were not modified for learners with cerebral palsy. The schools had to find alternative ways of modifying these materials as indicated in the figure below: \naterials modified by the beneficiary schools \nMadera respectively) \nThere were also isolated cases of schools that received more materials than they could utilise. For example, Iganga SS received 62 Braille machines for its 20 blind students, and Mbale SFD received more sewing machines than could utilise. See the figure below. \nExcess sewing machines provided for Mbale School for the Deaf \n\u2018Source: OAG Field Photos taken on \\# July 2023 at Mbale School for the Deaf \nDespite the surplus of sewing machines observed at Mbale SFD, the audit team found some Special Needs Schools with vocational learning programmes that lacked similar equipment. These included Masaka SFD, St. Maria Theresa Rushoroza P/S, and St. Francis SFD, Mandela, where the shortages hampered the teaching process for learners with special needs.", "metadata": {"headings": [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}, [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}]], "page": 39, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "In response to the challenges faced by learners with special needs in apprehending the conventional education curriculum, the audit team found that 3\u00b0 out of 22 Special Needs/Unit Schools visited had introduced vocational training programmes that imparted practical skills such as knitting, bag making, tailoring, flower making, mat making, and others. This initiative has been well-received by the learners, who now have a viable alternative path to acquiring economic life skills, especially in light of the high failure rates at the Primary Leaving Examinations (PLE) as shown in Table 10. The team noted that the students were able to produce neat and appealing items, as shown in the figure below. \nA. \\{", "metadata": {"headings": [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}, [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}]], "page": 40, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Seel", "metadata": {"headings": [{"headings_0": {"content": "Seel", "page": 41, "level": 4}}, {"headings_1": {"content": "country.", "page": 38, "level": 1}}], "page": 41, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "un \nSweaters, scarfs, mats and bags made by weaved baskets and mats made by learners with learners with special needs in Masaka School for special needs in St. Maria Theresa Rushorooza. the Deaf. OAG Photo 16/10/2023 \nOAG Photo 12/10/2023 \nThe insufficient allocation of instructional materials is linked to the inability of MoES to conduct a comprehensive needs assessment as well as consultation of users to establish the actual quantity and nature of materials required by learners with special needs countrywide. This also affects modification and distribution of available instructional materials. \nThe inadequate instructional materials observed during the audit limit the access to quality education for learners with special needs while also increasing financial burden on their caretakers to provide such materials. Relatedly, the uneven distribution creates unfair advantage for some schools and learners leaving the disparities in education opportunities and outcomes for learners with special needs. \nIn addition, the limited provisions by government have forced the schools to charge fees ranging from UGX.250,000 to UGX.650,000 to meet the needs for learners with special needs. This puts more financial strain on parents/ caretakers resulting into dropouts.", "metadata": {"headings": [{"headings_0": {"content": "Seel", "page": 41, "level": 4}}, {"headings_1": {"content": "country.", "page": 38, "level": 1}}, [{"headings_0": {"content": "Seel", "page": 41, "level": 4}}, {"headings_1": {"content": "country.", "page": 38, "level": 1}}], [{"headings_0": {"content": "Seel", "page": 41, "level": 4}}, {"headings_1": {"content": "country.", "page": 38, "level": 1}}], [{"headings_0": {"content": "Seel", "page": 41, "level": 4}}, {"headings_1": {"content": "country.", "page": 38, "level": 1}}], [{"headings_0": {"content": "Seel", "page": 41, "level": 4}}, {"headings_1": {"content": "country.", "page": 38, "level": 1}}], [{"headings_0": {"content": "Seel", "page": 41, "level": 4}}, {"headings_1": {"content": "country.", "page": 38, "level": 1}}]], "page": 41, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "Seel", "page": 41, "level": 4}}], "page": 41, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "As rightly observed, it\u2019s true that materials provided to schools are not enough and not adapted according to individual learners needs. However, schools that receive subvention grant are expected to use the fund for 3 specific items: Teaching/ Learning materials (50%), light meals (40%), and First Aid medication (10%) The 50% of the fund is to locally purchase the T/L materials and/or adapt the teaching/learning materials in relation to some individual learners who find it difficult to use the available materials. The schools can modify materials which is less costly.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "Seel", "page": 41, "level": 4}}], "page": 41, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 42, "level": 3}}, {"headings_1": {"content": "Management", "page": 41, "level": 3}}], "page": 42, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The observed inadequacies, uneven distribution and lack of modification of instructional materials create barriers to equitable and affordable access to education services for learners with special needs impacting on the country\u2019s ability to achieve on SDG target 4.5 by 2030.", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 42, "level": 3}}, {"headings_1": {"content": "Management", "page": 41, "level": 3}}], "page": 42, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}], "page": 42, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The Accounting Officer of MoES should: i. \nCollaborate with all actors involved in provision of education services for learners with special needs to conduct regular assessments to establish the needs of the learners to inform planning, budgeting, distribution and customisation of instructional materials. \nii. \nTake stock of available instructional materials in schools and equitably align them to current needs. \nb) Provision ii \nof \nructure \nfor SNE learners \nThrough physical inspections and interviews, the team observed inadequacies in terms of classroom space, dormitory, laboratory and library facilities. For example, the management at Mbale School for the Deaf stated that the school did not get any new buildings when it added an A-level section, so it had to convert the laboratories and library into classrooms. This left the school without a dedicated laboratory or library. Similarly, at Rutsya Primary School, learners with special needs in P1, P2, and P3 were all having lessons in the same classroom because there was not enough classroom space. \nThe audit team also found that all learners with special needs in Special and Unit schools are required to board. However, many of these schools do not have enough infrastructure to accommodate the students. In some cases, schools such as Mulago SFD, Mbale SFD, Kajaho P/S, and Rutsya P/S have had to turn classrooms into dormitories. This has led to students sleeping on the floor, sharing beds, and living in congested dormitories. There were also inadequacies in teachers housing for all the schools visited. The figure below shows the some of the inadequacies in infrastructure at the schools visited. \nK", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}]], "page": 42, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "PR I |", "metadata": {"headings": [{"headings_0": {"content": "PR I |", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}], "page": 43, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "email", "metadata": {"headings": [{"headings_0": {"content": "email", "page": 43, "level": 3}}, {"headings_1": {"content": "PR I |", "page": 43, "level": 1}}], "page": 43, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "S \nI c - Classroom turned into dormitory (congested) at Teacher's quarters at Rutsya primary school Mulago school for the Deaf \nSource: OAG Field Photos taken on 4\u00b0 July, 14\u00b0 October and 16\u201d June 2023 at Mbale SFD, Rutsya P/S and Mulago SFD respectively \nThe inadequacies in infrastructure are due to failure by MoES to prioritise and invest in infrastructure developments in special, unit and inclusive schools to cater for the needs of learners with special needs. \nThe inadequate infrastructure affects enrolment of learners with special needs as parents and guardians are hesitant to send their children to schools with poor infrastructure that may negatively impact on the health and learning of their children. This reduces the enrolment and retention rates for learners with special needs in schools. Insufficient learning infrastructure and equipment leads to overcrowding of learners, hindering their academic progress, and increases the risk of dropping out. \nnt Re \nAs rightly observed, some infrastructure not meant for accommodation is being used for the accommodation and this is because the numbers of learners increased. MoES has and continues to engage MoFPED to provide additional resources for infrastructure for special needs schools and units with a target of at least 2 dormitories (1 for girls and 1 for boys) per school. \nIn addition, special consideration will be given to construction of SNE facilities in up- coming projects under the ministry.", "metadata": {"headings": [{"headings_0": {"content": "email", "page": 43, "level": 3}}, {"headings_1": {"content": "PR I |", "page": 43, "level": 1}}, [{"headings_0": {"content": "email", "page": 43, "level": 3}}, {"headings_1": {"content": "PR I |", "page": 43, "level": 1}}], [{"headings_0": {"content": "email", "page": 43, "level": 3}}, {"headings_1": {"content": "PR I |", "page": 43, "level": 1}}], [{"headings_0": {"content": "email", "page": 43, "level": 3}}, {"headings_1": {"content": "PR I |", "page": 43, "level": 1}}], [{"headings_0": {"content": "email", "page": 43, "level": 3}}, {"headings_1": {"content": "PR I |", "page": 43, "level": 1}}]], "page": 43, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 43, "level": 3}}, {"headings_1": {"content": "email", "page": 43, "level": 3}}], "page": 43, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "There exist wide spread inadequacies in infrastructure to cater for the needs of learners with special needs in special, unit and inclusive schools due the MoES\u2019s failure to prioritise and invest in relevant facilities. This has created obstacles to enrolment, retention and progression of these learners, hindering progress in providing equitable and affordable access to education services for all.", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 43, "level": 3}}, {"headings_1": {"content": "email", "page": 43, "level": 3}}], "page": 43, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 44, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 43, "level": 3}}], "page": 44, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "ti \nINE schools in the count \nThrough interviews with Education Officers responsible for special needs education, the audit team observed that learners with special needs are less likely to attend school than their peers without disabilities, partly due to mobility challenges. As such MoES moved to establish Unit and Special Needs schools across the country to facilitate access to education services for learners with special needs. \nAn examination to the lists of Unit and Special Needs schools and interviews with Education Officers in charge of special needs in the selected districts revealed that there are far too few schools in this category. Out of the 1,303 schools in the eleven local governments visited, only 31 are Special Needs/Unit schools (Primary and Secondary). Ngora and Rukungiri districts had only one school each, and Jinja district/city had the highest number with six. Table 9 below refers. \nTotal number \nSchools of schools School Iganga 0 140 S73 - \n= \nIsingiro", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 44, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 43, "level": 3}}, [{"headings_0": {"content": "c)", "page": 44, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 43, "level": 3}}], [{"headings_0": {"content": "c)", "page": 44, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 43, "level": 3}}]], "page": 44, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "0 \nJinja 2 150 2,276 Kabale 0 164 432 KCCA 3 89 2,165 Lira 2 136 2,395 Masaka 2 121 1,530 Mbale 1 99 3,987 Ngora 1 66 1,471 Rukungiri 0 216 112 Soroti 2 122 2,700 Total 18 13 1,303 17,641 Source: OAG analysis of SNE schoois\u2019 data from MoES \nOut of the 31 schools in the 11 local governments visited, 28 schools were located in urban (Cities and Municipalities) areas, making it even more difficult for learners with special needs in rural areas to access education services (Refer to Appendix IV). This is linked to the absence of comprehensive data on number of children of school going age with special needs, the nature of their disabilities and their localities to inform distribution of special and unit schools. \nThe audit found that only 69 of the 135 districts in the country had a Unit/Special Needs School. This meant that learners with special needs in the remaining 66 districts could only receive education services in inclusive schools. However, the majority of these inclusive schools did not receive the SNE grant, which is intended to provide \nManagem esponse \nWe take note of the audit observations. It is true that some districts do not have a unit/ special school. MoES will continue to engage stakeholders at national and local government to establish schools for learners with special needs as they did for Mbale and Wakiso schools. \nIn addition, MOES in liaison with Local governments will select the existing schools that have adequate infrastructure to establish units for learners with special needs.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 44, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 43, "level": 3}}, [{"headings_0": {"content": "c)", "page": 44, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 43, "level": 3}}], [{"headings_0": {"content": "c)", "page": 44, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 43, "level": 3}}]], "page": 44, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 45, "level": 3}}, {"headings_1": {"content": "c)", "page": 44, "level": 2}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The current number of special and unit schools countrywide is inadequate and their distribution bias towards urban areas has limited access and created barriers especially for learners with special needs in rural areas.", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 45, "level": 3}}, {"headings_1": {"content": "c)", "page": 44, "level": 2}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 45, "level": 3}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The Accounting Officer of MoES in liaison with stakeholders, should undertake a comprehensive assessment to establish number, category and location of the learners with special needs and align the establishment and distribution of special and unit schools. \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 45, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 45, "level": 3}}]], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "4. D \nit of SNE teach ining and welfar \nAmong the functions of MoES\u2019s Department of SNIE is to ensure adequate recruitment and deployment of SNIE personnel in consultation with the relevant bodies. Special needs teachers play a vital role in the learning experiences of students with special needs.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 45, "level": 3}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "list"}}, {"content": "Interviews with management at the 22 Special Needs/Unit schools visited during the audit revealed that most teachers handling learners with special needs lacked training in SNE. Of the 438 teachers in the schools, only 140 had some training in SNE. The audit team also found that there is a severe shortage of teachers trained in Braille mathematics, with only two qualified teachers in the entire country. The table below shows the proportion of teachers trained in SNE in the Special Needs and Unit schools visited. \nSchool and recommended No of Qualificat SNE", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 45, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 45, "level": 3}}]], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "| Trained", "metadata": {"headings": [{"headings_0": {"content": "| Trained", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "teacher to leaner ratio teachers ion enrolment \\| teacher to in SNE learner \\| Ratio \n1 Mulago School for the Deaf 16 2 168 1:84", "metadata": {"headings": [{"headings_0": {"content": "| Trained", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "(1:5)", "metadata": {"headings": [{"headings_0": {"content": "(1:5)", "page": 45, "level": 3}}, {"headings_1": {"content": "| Trained", "page": 45, "level": 3}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "_,", "metadata": {"headings": [{"headings_0": {"content": "_,", "page": 45, "level": 11}}, {"headings_1": {"content": "(1:5)", "page": 45, "level": 3}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "2 \\| NtindaSchoolfortheDeaf (1:5) \\| 13 \\| 11 \nee An \\| 3\\_\\_\\_\\|\\_Kyomya primary school (1:5) 20 5 \n4 I St Francis Da Sales Primary \n8 I 8 School (1:5) \nlakhai primary school (1:5) 18 2 \ni \n\\| \n14 Nancy comprehensive S.SFD 3 A: 137 1:34 \\_\\_\\_\\_(1:5) \n15 St. Francis Primary SFB (1:10) 17 7 121 17 16 Kajaho Primary School (1:5) 7 3 227 1:76 17 Rutsya Primary School (1:5) 14 3 106 1:35 18 St Maria Theresa Rushoroza P/S 17 1. 106 1:106 (1:5) \n19 St Francis SS For the Blind 20 0 109 0", "metadata": {"headings": [{"headings_0": {"content": "_,", "page": 45, "level": 11}}, {"headings_1": {"content": "(1:5)", "page": 45, "level": 3}}, [{"headings_0": {"content": "_,", "page": 45, "level": 11}}, {"headings_1": {"content": "(1:5)", "page": 45, "level": 3}}], [{"headings_0": {"content": "_,", "page": 45, "level": 11}}, {"headings_1": {"content": "(1:5)", "page": 45, "level": 3}}]], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "(4:10)", "metadata": {"headings": [{"headings_0": {"content": "(4:10)", "page": 46, "level": 3}}, {"headings_1": {"content": "_,", "page": 45, "level": 11}}], "page": 46, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "20 Ngetta Girls Primary School 21 7 52 17 (1:5) \n22 \\_Ngora School for the Deaf (1:5) 10 6 99 22 Total 382 96 2,684 Source: OAG analysis of data obtained from the schools visited during the audit. \nKey: The recommended teacher to learner rations are; Blind \u2014 1:10, Deaf \u2014 1:5, Physically handicapped", "metadata": {"headings": [{"headings_0": {"content": "(4:10)", "page": 46, "level": 3}}, {"headings_1": {"content": "_,", "page": 45, "level": 11}}, [{"headings_0": {"content": "(4:10)", "page": 46, "level": 3}}, {"headings_1": {"content": "_,", "page": 45, "level": 11}}]], "page": 46, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "- and intellectual impairment \u2014 1:1", "metadata": {"headings": [{"headings_0": {"content": "(4:10)", "page": 46, "level": 3}}, {"headings_1": {"content": "_,", "page": 45, "level": 11}}], "page": 46, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "list"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}], "page": 47, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The shortage of SNE teachers in schools is brought by the following: \ni) At Degree and Diploma level, only two slots on government sponsorship are given to teachers training in SNE and this locks out teachers who would be interested in taking up the course but cannot afford to pay tuition.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}, [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}]], "page": 47, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "ii) The few trained teachers in SNE go for promotions as head teachers or deputy head teachers or sometimes leave the teaching profession to join other NGOs for a better pay. Teachers who have upgraded in SNE and are teaching in special schools or units should be given a top up allowance as hard to teach allowance or be paid as a special category. In 2007, Cabinet approved enhancement of salaries of special needs teachers. However, due to lack of guidelines, it has never been implemented. As a result, the teachers trained in SNE continue earning like grade III teachers yet the work they do is more than for ordinary teachers. The Ministry will engage the Cabinet Secretariat to retrieve the cabinet minute so that follow up action is undertaken with the Ministry of Public Service. \niti) Globally, teaching of braille maths has been difficult and very few teachers master the braille maths. MoES has always worked closely with Kyambogo University to train teachers in braille maths whenever funds are available for one week's training. In order to motivate the teachers that are not visually impaired to enrol for braille training, the Ministry will explore the possibility of sponsoring them. \niv) Its true the Ministry does not have data on teachers trained in SNE. However, \ncomm \nThe Accounting Officer of MoES should: \nDevise mechanisms to improve access to SNE training for all teachers including i, \nthe specialised training Braille mathematics. \nii. \nEngage MoFPED and MoPS to operationalise the 2007 Cabinet decision on enhancement of salaries for special needs teachers. \niii. \nUtilize the Education Management Information System (EMIS) to create and maintain a detailed database specifically focused on the deployments and transfers of SNE-trained teachers.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}, [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}], [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}], [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}], [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}], [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}], [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}]], "page": 47, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "e) Building partnerships", "metadata": {"headings": [{"headings_0": {"content": "e) Building partnerships", "page": 48, "level": 2}}, {"headings_1": {"content": "Management", "page": 47, "level": 2}}], "page": 48, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The Agenda 2030 para 17.16 requires countries to enhance the global partnership for sustainable development, complemented by multi-stakeholder partnerships that mobilize and share knowledge, expertise, technology and financial resources, to support the achievement of the sustainable development goals. \nThrough interviews with Education Officers at MoES and Heads of the schools visited, the audit team observed that partnerships existed between the Department of SNIE and other international agencies such as UNICEF and the World Bank. These partnership is manifested inform of in-kind grants comprising of infrastructure development, instructional materials and assistive devices including wheel chairs, plastic prosthetic legs, hearing aids, among others.", "metadata": {"headings": [{"headings_0": {"content": "e) Building partnerships", "page": 48, "level": 2}}, {"headings_1": {"content": "Management", "page": 47, "level": 2}}, [{"headings_0": {"content": "e) Building partnerships", "page": 48, "level": 2}}, {"headings_1": {"content": "Management", "page": 47, "level": 2}}]], "page": 48, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Furthermore, the audit team also found ongoing support from civil society organizations (CSOs) and non-governmental organizations (NGOs), taking the form of financial assistance for school fees, instructor salaries, and medical treatments and physiotherapy, as well as provision of study materials and assistive devices such as orbit readers, braille machines, white canes, hearing aids, books, pens, pencils, food, school uniforms, and construction of dormitories, latrines, water points, and teachers\u2019 quarters for selected learners in 11\\*\\* out of the 22 schools visited. The partner organizations included Uganda Society for the Disabled, Caritas Uganda, Crane International, Vision Africa, AVSI, Sense International, the Church, Cheshire Services Uganda, Light for the World, Kilimanjaro Blind Trust Africa, Indian Community in Uganda, and Starkey Hearing Foundation, among others. \nThese organizations play a vital role in supplementing the government's efforts to provide education services for learners with special needs. Their support is particularly crucial for students from low-income families who may not be able to afford school fees, instructional materials, or assistive devices. \nIt is also true that partner organisations supplement on the government efforts to Provide education services. MoES remains with the coordination role that has to work in collaboration with district local government to coordinate Special needs activities at district level.", "metadata": {"headings": [{"headings_0": {"content": "e) Building partnerships", "page": 48, "level": 2}}, {"headings_1": {"content": "Management", "page": 47, "level": 2}}, [{"headings_0": {"content": "e) Building partnerships", "page": 48, "level": 2}}, {"headings_1": {"content": "Management", "page": 47, "level": 2}}], [{"headings_0": {"content": "e) Building partnerships", "page": 48, "level": 2}}, {"headings_1": {"content": "Management", "page": 47, "level": 2}}]], "page": 48, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 49, "level": 2}}, {"headings_1": {"content": "e) Building partnerships", "page": 48, "level": 2}}], "page": 49, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Partnerships between the Department of Special Needs and Inclusive Education (SNIE) and various international agencies, civil society organizations (CSOs), and non- governmental organizations (NGOs) have significantly complemented the efforts of the government in providing essential resources and support for learners with special needs. These efforts including bridging the gaps in infrastructure development, provision of instructional materials, and provision of assistive devices have contributed to improving access to equitable and affordable access to education services for learners with special needs.", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 49, "level": 2}}, {"headings_1": {"content": "e) Building partnerships", "page": 48, "level": 2}}], "page": 49, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 49, "level": 2}}], "page": 49, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 2}}], "page": 51, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The absence of robust monitoring mechanisms for learners with special needs casts doubt over the country\u2019s ability to assess the impact of government efforts and progress made in ensuring provision of equitable and affordable access to education services for all learners with special needs by 2030.", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 2}}], "page": 51, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], "page": 51, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The accounting officer of MoES should: \nLiaise with the Uganda National Bureau of Statistics to establish indicators to aid data collection to assess progress of SDG target 4.5. \nEstablish a comprehensive monitoring and evaluation framework with specific indicators for tracking progress made in providing equitable and affordable education services for all learners with special needs by 2030.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}]], "page": 51, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION \nUganda has significant arrangements in place such as an enabling and coherent legal, institutional and policy framework, multi-sectoral arrangements and partnerships necessary to support provision of equitable and affordable education services for all learners with special needs by 2030. However, substantial challenges remain in areas of availability of accurate and reliable data on the number, category and location of learners with special needs, adequate resources, instructional materials, infrastructure, trained teachers, robust monitoring tools. These challenges hinder planning, budgeting and implementation of interventions aimed at progressing towards achieving SDG 4.5 by 2030. If these challenges are not addressed, the country will fall short in its efforts towards ensuring provision of equitable and affordable access to education services for all learners with special needs by 2030, in accordance with the SDG target 4.5. \nJohn F.S. Muwanga AUDITOR GENERAL \n29% December, 2023. \nAPPENDICES \nAppendix I: and S/n Document \n1 Government Constitution (1995) \n2 National Development Plan III \n3 Vision 2040 \n4 The Agenda 2030 \n5 Persons with Disability Act (2006) \n6 \nProgramme Implementation Action Plan for NDP IIT \n\\_ \nFocus Areas \nEnsuring equal access to education for alll citizens Outlining the goals, strategies, and targets for national development, including education for vulnerable children \nGuiding the transition to a middle income status country and achieving SDGS \nSetting global targets, including SDG Target 4.5, for education for vulnerable children \nAddressing the rights and needs of students with disabilities in the education system \nOutlining the specific actions and activities for implementing NDP III, including education for vulnerable children", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}]], "page": 51, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], "page": 52, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "7 Ministerial Policy Statements (Education Describing the government's education policies and & Gender) \n= \n8 \nUnited Nations Convention on the Rights of Persons with Disabilities (2008) \n3 Annual Programme Plans \n10 Annual Budgets \n11 Project Documents (implementation plans, appraisal documents, annual plans, progress reports) for development and improvement of special needs education \n12 Performance reports from MoES local \npriorities, including support for vulnerable children Outlining the international standards for the rights and inclusion of persons with disabilities, including in education \nDescribing the activities and targets for specific education programmes, including those targeting vulnerable children \nOutlining the funding allocation for education, including programmes for vulnerable children Describing the specific projects and programmes aimed at improving education for vulnerable children and their implementation progress \nTo examine monitoring, evaluation and reporting governments \n13 \nGrant allocation records from Ministry of Education and Sports (MoES) \n14 Expenditure records from MoES \n15 Enrolment data from selected districts/cities/municipalities/ schools 16 Reports by UN agencies, CSOs, Faith- based Organizations \n\\_\\_on special needs education \nTo review grant allocations to schools for special needs \neducation \n\\_ To analyse spending on monitoring and supervision for special needs education \nTo analyse enrolment rates, trends, and dropout rates for learners with special needs \nProviding an assessment of the effectiveness of government policies and programmes for education for vulnerable children and identifying areas for improvement \nAppendix II: Interviews Conducted and Purpose \nS/n Individual interviewed \nPurpose of the interview \n1 MoES Staff (Commissioner, Assistant To gain insight into the government's initiatives for Commissioner, Principal Education ensuring equitable access to education services for the learners with needs. \nand other stakeholders and the challenges faced in ensuring equitable access to education services for learners with special needs. \n\\* Teaching staff in the selected To assess the enrolment of special learners in the various schools \nschools, the support received from government and other stakeholders and the challenges faced in ensuring equitable access to education services for learners with special needs. \nHu \nAppendix III: Organizational Structure of The SNIE Department \nCommissioner (SNE) (01) \nAssistant \nAssistant \nCommissioner \nCommissioner (Inclusive (Special Needs) Education) (01) (01) \nPrincipal \nPrincipal Principal Eduction \nEducation Officer Education Officer Officer (Inclusive \n(Non formal (Soecial Education)(01) \neducation) (01) Needs)(01) \nSenior Education Senior Education Senior Education Officer (01) Officer (01) Officer (01) \nEducation officer \nEducation Officer (01) \n(01) \n\\|", 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SFPH Primary Theresa School West Day-care De Primary P.S. H.S.", "metadata": {"headings": [{"headings_0": {"content": "SS Primary Lower P.S P.S. SFPH Primary Theresa School West Day-care De Primary P.S. H.S.", "page": 54, "level": 2}}, {"headings_1": {"content": "Blind St. Madera St Nyakibale Ngora Makhai Nauyo St. Mbale Masaka Good Ngetta Nancy Deaf Nancy Deaf Uganda Deaf Mulago Kampala Rushoroza St. Horny Hornby Walukuba St. Spire School St School M Kyomya St. Rutsya Kajaho Iganga Buckley Bishop", "page": 54, "level": 3}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The The SFD For Junior SS \nFor For Gangama SNE P/S SS For For", "metadata": {"headings": [{"headings_0": {"content": "SS Primary Lower P.S P.S. SFPH Primary Theresa School West Day-care De Primary P.S. 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Special Special Special Unit Special Special Special Special Special Unit Unit Unit Unit Special Unit Special Unit Unit Unit Unit Unit Unit Unit Unit School Type", "metadata": {"headings": [{"headings_0": {"content": "Special Special Unit Special Unit Unit Unit Special Special Special Unit Special Special Special Special Special Unit Unit Unit Unit Special Unit Special Unit Unit Unit Unit Unit Unit Unit Unit School Type", "page": 54, "level": 1}}, {"headings_1": {"content": "SFB- Deaf The The The School Centre Primary School", "page": 54, "level": 5}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 54, "level": 4}}, {"headings_1": {"content": "Special Special Unit Special Unit Unit Unit Special Special Special Unit Special Special Special Special Special Unit Unit Unit Unit Special Unit Special Unit Unit Unit 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Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Number", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 54, "level": 1}}, {"headings_1": {"content": "of", "page": 54, "level": 4}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "3", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 54, "level": 1}}, {"headings_1": {"content": "of", "page": 54, "level": 4}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table 1: Funding for Department of Special Needs & Inclusive Education (Billion UGX) - 8", "Table 2: Showing Stakeholders and their roles in provision of education services for learners", "with special needs he eel", "Table 3: Showing enrolment rates of learners with special needs in selected LGs in 2023 - 16", "Table 4: Showing unit amounts used to calculate SNE subvention grant allocation - 27", "Table 5: Showing inclusive schools with more than seven learners with special needs but not", "28", "receiving the SNE grant", "Table 9: Showing distribution of Unit and Special Needs schools in selected districts", "Table 10: Showing teachers trained in SNE and the teacher-learner ratio is schools visited.38", "Table 11: Showing number of teachers enrolled and graduating in special needs education", "at Kyambogo University.", "Table 12: Showing performance of learners with special needs at PLE.ueaneeseseseenneeneennennn - 40", "Table 13: Showing amounts spent by SNIE department on M&E engagements ++++00 - 43"], "page": 5}, {"content": ["LIST OF FIGURES", "17", "Figure 1: Showing progression rates of learners with special needs", "Figure 2: Uganda\u2019s Laws, Policies and Commitments linked to the provision of affordable and", "equitable access to education services for learners with special needs", "sod", "Figure 4: showing un utilised sewing machines piled up at Mbale SFD - 8", "Figure 5: Showing products of vocational activities in Special Needs/Unit schools visited - 34", "Figure 6: Showing the state of infrastructure in some of the selected schools", "Figure 7: Showing Uganda's global SDG index performance for SDG 4.5"], "page": 6}]} \ No newline at end of file diff --git a/reports/Chunks/Entebbe Regional Referral Hospital Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Entebbe Regional Referral Hospital Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 8fab78e83c299daefa8ed3504ee79a4c90501266..0000000000000000000000000000000000000000 --- a/reports/Chunks/Entebbe Regional Referral Hospital Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -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\u00f6ucmuux\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": []} \ No newline at end of file diff --git a/reports/Chunks/GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023.chunks.json b/reports/Chunks/GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023.chunks.json deleted file mode 100644 index 719451d24a0f320fee8e654260b2a00bade63c7c..0000000000000000000000000000000000000000 --- a/reports/Chunks/GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023.chunks.json +++ /dev/null @@ -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}]} \ No newline at end of file diff --git a/reports/Chunks/GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023.chunks.json b/reports/Chunks/GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023.chunks.json deleted file mode 100644 index 01d1e60b2b9d918339d5fdd53f6f1fdd6fbc33f0..0000000000000000000000000000000000000000 --- a/reports/Chunks/GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023.chunks.json +++ /dev/null @@ -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}]} \ No newline at end of file diff --git a/reports/Chunks/Gomba District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Gomba District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index f5761980c34aa3c1bb082fec5a7bb1f0ba005033..0000000000000000000000000000000000000000 --- a/reports/Chunks/Gomba District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF GOMBA-DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY...", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], "page": 1, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "r\u00e9lu fi > 746% \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}]], "page": 1, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], "page": 2, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "We Bye ii eee ee eee eee ieee \nBSE Or NS iii eee eee eee eas \nSN) \nI ee re Era \nBES FER IF er 1 \nPET AUT DIN irn \n1 nn EEE \n10 Sphere Brei Br. nenne 1 2.0 Management of the Government Salary Payroll......u.eeeseeeeeeennennnnnenennnnnnnnn 8 \nEMPHASIS OF MAT TER \ni sauce anna anna nennen anna nun nen nenennen \n8.0 \nChange in Accounting Treatment for Non-current Assets... 11 \nOTHER MATTER. 11 een \n4.0 Implementation of Key Government Grants/Programmes ...........nnenenen 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant................eeeenn. 21 12 Eiisssen DEREN Eee 15 \nMi FANE SINE 17 EEEEEEEE \nATT Le recuse 18 anes pe Sern et i mnaceemsacaen \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........cscsesssscsecseeececeeees 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........................ 19 OTHER REPORTING RESPONSIBILTTIES ...............uneensensseneenennsnnnnnenennnennnnnnennnannennnnnennnnnnnnnannn 20 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...........nneseenenenennnnn 20 \n5.0 Implementation of the Parish Developrrient Model \n20 sss: cesssissessaresesoonnensmsnannasscarnmcnsexnesnns \nAppendices .ccccccsssssssssseeessee ten Fi nots 27 pmol \nSa SOA HARING EA RAAT satindeannnannenanranenaneneaccs \n= List of Acronyms-\\*", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}]], "page": 2, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Seman U", "metadata": {"headings": [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "District Local Government \nHuman Capital Management System \nr ocal Government Financial and Accounting Manual, 2007 LGPPDA \nMinistries, Departments and Agencies \nMinistry of Local Government \nNational Audit Act \nNon-Tax Revenue \nOffice of the Auditor General \nProgram Budgeting System \nPayroll Consults Africa \n\\{I ayroll Deduction Management System Procurement & Disposal Unit \nPublic Finance Management Act \nPublic Finance Management Regulations \nPublic Procurement & Disposal of Public Assets PPDA \nPermanent Secretary / Secretary to Treasury Treasury Single Account \nTreasury Sub Single Account \nUganda Banker's Association \nCc Consolidated Fund \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF GOMBA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Gomba 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 Gomba District Local Government, for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 3, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings; \u00b0I- 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 Gomba 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/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX. 27,494,825,899 out of which UGX. 26,617,731,147 was warranted as shown below; \nSN Details \n\\| Budget UGX Warrants UGX \n\\| % funding \n1 Recurrent (Wage) 16,885,235,625 16,885,235,613 100% \n2 Bee (Non-wage) 2,430,703,049 1,777,221,639 73% \n3 Development 8,178,887,225 7,955,273,895 97% \\| Total \\| 27,494,825,899 26,617,731,147 \\| 97% \nOut of the total warrants of UGX. 26,617,731,147 I reviewed the utilisation of warrants worth 20,760,972,493 (78%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants", "metadata": {"headings": [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 4, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Wage expenditure 17,554,764,519 17,554,764,519 66%", "metadata": {"headings": [{"headings_0": {"content": "1 Wage expenditure 17,554,764,519 17,554,764,519 66%", "page": 5, "level": 3}}, {"headings_1": {"content": "Seman U", "page": 3, "level": 2}}], "page": 5, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 PDM expenditure audited 48,707,700 17,603,472,219 66%", "metadata": {"headings": [{"headings_0": {"content": "1 Wage expenditure 17,554,764,519 17,554,764,519 66%", "page": 5, "level": 3}}, {"headings_1": {"content": "Seman U", "page": 3, "level": 2}}], "page": 5, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "metadata": {"headings": [{"headings_0": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Wage expenditure 17,554,764,519 17,554,764,519 66%", "page": 5, "level": 3}}], "page": 5, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SFG \nLe Microscale irrigation projects 137,585,065 18,088,252,270 68% 6 UGIFT (Infrastructure) 868,050,801 18,956,303,071 \n7 Grants and other transfers 501,450,144 19,457,753,215 73% 8 Budget outputs sampled ~~] 1,303,219,278 ne 78% Total of the utilised 20,760,972,493 \nwarrants audited \nTotal warrants 26,617,731,147 \nObservation \nRecommendation Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local I advised the Accounting revenue of UGX. 552,000,000 however; by the end of the year, only Officer to adopt the use UGX338,247,700 had been collected representing 61% performance. of E-collection system for The summary is in the table below and the details are in appendix assessment and eventual", "metadata": {"headings": [{"headings_0": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Wage expenditure 17,554,764,519 17,554,764,519 66%", "page": 5, "level": 3}}, [{"headings_0": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Wage expenditure 17,554,764,519 17,554,764,519 66%", "page": 5, "level": 3}}], [{"headings_0": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Wage expenditure 17,554,764,519 17,554,764,519 66%", "page": 5, "level": 3}}]], "page": 5, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1(a)", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], "page": 6, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collection to improve on the revenue collection. \nL No Source Approved Actual Variance (UGX) \nbudget (UGX) Collections(UGX) \n1 Tax 372,000,000 231,180,200 140,819,800 \nRevenues \nNon-Tax 180,000,000 107,067,500 72,932,500 \nRevenues \n552,000,000 338,247,700 213,752,300 \nUnder collection of local revenue denied the resources for implementation of the planned activities. Refer to Appendix 1(b) \nThe Accounting Officer attributed under collection of local revenue due to the following: \ne Manual assessment and billing of local revenue system in the district.", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}]], "page": 6, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance of GOU warrants The DLG had an approved budget of UGX. 27,494,825,899 to implement the various programmes, out of which I advised the Accounting UGX. 26,617,731,147 was warranted resulting in a shortfall of Officer to rollover on the UGX. 877,094,752 representing 97% performance. implemented activities to the subsequent period. The performance of warrants for each of the programmes is shown in the table below; I also advised the Programme Approved Warrants Variance % Accounting Officer to Budget (UGX) (UGX) funding liaise with the MoFPED to Agro- 100% ensure all the budgeted Industrializatio 1,516,959,391 1,516,959,391 u funds are warranted. n Community 50% Mobilization 410,277,767 203,426,054 206,851,713 And Mind-set Change Integrated 91% Transport 738,724,086 670,616,352 68,107,734 Infrastructure And Services Natural 97% Resources, 856,704,947 830,204,943 26,500,004 Environment, ~No Observation Recommendation As a result of failure to warrant the budgeted funds, the District could not implement the following; Office accomodation for staff was not improved e Some children missed out on immunisation programmes. e mobilization of community groups by the CDOs and Funding e of the targeted beneficiary groups were not undertaken. e District Council and 2 Committee sittings not held, DEC monthly fuel allowances not paid for 4 months and Chairman\u2019s vehicle servicing and maintenance not done regularly. 2 five stance lined pit latrines at Kanoni UMEA and Lwansasi e P.S. not constructed e DTPC meetings held without facilitation, repairing of fixed assets not done, telcom and internet data allowances not paid to entitled officers. e Failure to fund political leaders to carry out supervision of projects. Routine manual maintenance of District roads by Road Gangs e which carried out for only 4 months while protective gears for road gangs were also not procured. The Accounting Officer attributed this to budget cuts from MOFPED, funding partners and unrealised local revenue. 1.3 Performance of External Assistance The entity had an approved budget for external assistance of I advised the Accounting UGX. 222,867,000 from the various programmes out of which Officer to rollover on the UGX. 163,542,798 was warranted resulting in a\\_ shortfall of implemented activities to UGX. 59,324,202 representing 73%% performance. the subsequent period. The performance of warrants for the programmes is shown in the table below; Programme Approved Warrants Variance % budget (UGX) (UGX) (UGX) funding Human Capital 222,867,000 163,542,798 59,324,202 Development 222,867,000 163,542,798 59,324,202 The UGX. 59,324,202 that was not warranted was meant for some of the following key activities which", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}]], "page": 6, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation \nPecommendation \ncould not implement the following; \nAs a result of failure to warrant the budgeted funds, the District could \nnot implement the following; \nSitting allowances for VHTs and health workers were not fully \n. \npaid. \ne Immunisation outreaches \nMaternal and child health service delivery \n. \nThe Accounting Officer attributed this to budget cuts by the \nDevelopment partners. \n1.4 Utilization of Warrants \nI advised the Accounting Out of the total warrants of UGX. 26,617,731,147 availed during the Officer to roll the year, UGX. 25,165,036,528 was utilized by the entity resulting in un- affected activities for utilized warrants of UGX. 1,452,694,619 representing utilization of implementation in the 95% as shown in the table below; \nsubsequent \nperiod. \nProgramme Warrants (UGX) Utilised Variance % warrants (UGX) (UGX) utilis atio \nn Agro- \nIndustrializatio \nn 1,516,959,391 1,487,095,419 29,863,972 Community \nMobilization \nAnd Mind-set 203,426,054 168,351,483 35,074,571 83% Change \nIntegrated \nTransport \nInfrastructure 670,616,352 653,628,875 16,987,477 97% And Services \nNatural \nResources, \nEnvironment, \nClimate 830,204,943 791,514,635 38,690,308 Change \nPrivate Sector \nDevelopment 42,834,132 38,499,784 4,334,348 \nHuman Capital \nDevelopment 17,956,423,681 17,276,718,251 679,705,430 96% \nPublic Sector \nTransformation 3,827,078,356 3,270,030,298 557,048,058 \nGovernance \nAnd Security 1,070,179,014 1,047,766,043 22,412,971 \nDevelopment \n431,431,740 \nPlan \nImplementatio 500,009,224 68,577,484 86% n \nTotal 26,617,731,147 25,165,036,528 1,452,694,619\\| 95% \n", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}]], "page": 8, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -[ Recommendation 3 Lack of appropriate performance indicators and targets in the I advised the Accounting work plans \nOfficer to liaise with Regulation 11 (2) b of the Public Finance Management Regulations, MOFPED for support in 2016 states that the work plan of a vote shall indicate the key this area. \nperformance indicators to be used to gauge the outputs.", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], "page": 9, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Part 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 reviewed the approved work plan and sampled 7 outputs with total of 27 activities. I noted the following; \n6 outputs with 26 activities had clear performance indicators and e \ntargets. \n1 output with 1 activity did not have clear performance indicators e \nand targets as summarized in the table below and detailed in appendix 4. \nTable showing performance indicators and targets \nCategory No. of No of No. of No of Expendit % \nof outputs activiti Activiti activitie ure Quantifi outputs sampled es in\\| es s Amount cation of the with without (UGX) outputs output clear clear \ns perfor perform \nmance ance \nindicat indicator \nors s and \nand targets \ntarget \nFully 6 25 25 0 1,680,306, 91% quantified \n710 \noutputs\\_ \nOutputs 1 2 1 1 164,950,0 9% not fully 00 uantified \u2014 \\| Total 7 27 26 1 1,845,256, \nL\\_ \n710 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that the some performance \nindicators are not customized to Local Government level thus limiting \nthe selection of the right indicators for the departments. \nImplementation of outputs \nI advised the \nNo Observation Recommendation \nCategory of No of No. of \nNo of Expenditure outputs of activities Activitie activi Amount (UGX) in the s fully \noutputs implem \nented \n1,176,166,465 423,397,488 80,742,757 \n1,680,306,710 \n1 \nFarm visits were not fully conducted 2 \nMobilization and sensitization of farmers \n", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}]], "page": 9, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. 4 farmers were not connected to input supplies\n4. 1 farmer not connected to financing institutions 5", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], "page": 10, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1 Radio talk shows not aired \n6 \nKasaka- Mamba 12.5 Kms not worked on \nRefer to Appendix 5 for details. \nThe Accounting Officer explained that some of the activities like Kasaka-Mamba was taken over by Ministry of works, the radio talks were aired through RDCs office, 5 farmers didn\u2019t appear. \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 The service delivery under focus areas \nI sampled seven (7) out of Twenty-seven (27) activities in three (3) focus areas with a total expenditure of UGX. UGX1,034,937,895 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \n1.7.1.1 Service Delivery under URF \n\u2018carried \u201cout using \nrudimentary \ntechniques focusing \non water smell, \ncolour and taste \nother than the \nstandard tests, \nEducation The projects were Not applicable \n354,770,000 Development implemented as \nGrant. \nplanned \nMicro Scale The program Not applicable 137,585,000 Irrigation. activities were \nimplemented as \nplanned", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}]], "page": 10, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Bo", "metadata": {"headings": [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], "page": 11, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.0 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 entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nGomba DLG had a wage budget of UGX16,885,235,625, out of which UGX. 15,516,566,764 was utilised for the period under review. Below is a summary of key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX. \nand I advised the \ne The supplementary funding of UGX. 1,3\u20ac8,668,849was not utilized \nThe supplementary funding of UGX. 48,886,485 was not requested by the Accounting Officer. \nThe Accounting Officer explained that this was due to non-recruitment of staff in vacant positions, failure to replace staff who retired, transferred service and abscondment and non-clearance from MOPS.", "metadata": {"headings": [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}, [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}]], "page": 11, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2 Validation of employees on the entity payroll The District had 1,267 employees on the IPPS payroll of which 1,249 I advised the (98.58%) were fully verified, 5 (0.39%) partially verified, and 13 (1.03%) did Accounting Officer not show up. to; In addition, 13 individuals had not accessed the payroll by end of June, i) use the verified 2023 These were captured as new records in my determination of the District payroll as a basis of wage bill. updating monthly The following observations were made; payrolls for paying a) Out of 1,249 (99%) employees appeared for the validation exercise and employee presented all the pre-requisite documents to confirm their existence and- emoluments. regularity of recruitment. ii) Engage the concerned Service b) 5 (0.4%) employees appeared for headcount were partially validated Commissions and due to lack of minutes/extracts from other Service Commissions to obtain minute support their first appointment. extracts for the c) A total of 13.(1.03%) employees on the payroll did not appear for the employees to be validation and were categorised as follows; validated by 9 employees were confirmed to have exited the District due to: death, Ministry of Public dismissal, abscondment, retirement, transfer of service, and those who Service. are known to the Accounting Officer but failed to appear for validation il. Make without justification. arrangements to 4 employees who did not appear for the headcount and could not be validate the staff accounted for the Accounting Officer. who have been genuinely A total of UGX 19,780,104 was paid as salary to 4 employees in accounted for by question after exit and this is considered a financial loss to the Accounting Government. Officer. iv. Initiate a 13 individuals whose names were not on the District\u2019s/MC\u2019s/City\u2019s payroll process of deleting by June 2023, appeared for the validation exercise. These individuals these names from were included on the validated payroll, upon confirmation by the the payroll. For staff Accounting Officer regarding their status. on transfer of service, the The Accounting Officer explained that they had written to the relevant Officer handled -in accordance with the provisions of the Uganda Public Service standing Orders. 2.3 Inconsistencies in Employee Details Inconsistencies in Employee Details A total of 153 employees on the payroll had inconsistencies in their dates of : ae BL. birth, captured in the payroll and data captured by NIRA on the National IDs. should engage the The information is critical", "metadata": {"headings": [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}, [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}]], "page": 12, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Servic", "metadata": {"headings": [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], "page": 13, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "within . a specified timeline for appropriate The Accounting Officer explained that management had written to the action. affected staff to provide and confirm their true NINs and DOBs, for upward submission to MOPs for updates. e) Delayed deletion of employees from the payroll I advised the I noted that UGX 8,161,991 was paid to 7 staff who had either been retired, Accounting Officer transferred, absconded or died. These resulted into financial loss to to initiate a process of deleting these government. names from the payroll. For staff on Management response transfer of service, The Accounting Officer explained that the cases are due to delayed update of the Accounting separation dates and employment status. Officer should initiate a process of transfer of salary payment to their new duty stations. Review of the DLG Staff Establishment I advised the I undertook procedures to review the completeness and relevancy of the Accounting Officer entity establishment and noted that; to; i. Out of 353 approved positions, a total of 192 positions were filled leaving a gap of 161 vacant positions. Re-assess the ii. The entity did not have an approved and costed staff establishment District's establishment and for primary, secondary and tertiary institutions while the staff liaise with the structure for health facilities issued by Ministry of Health was not responsible into the district structure. \u2018EMPHASIS OF MATTER the \u00e9stowing finandal Without qualifying my opinion, I draw attention to matter in the statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non- current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a", "metadata": {"headings": [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}, [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}]], "page": 13, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 1}}, {"headings_1": {"content": "Servic", "page": 13, "level": 3}}], "page": 14, "document_name": "Gomba 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 \nSN Category ~ Activity \u201c Planned Actual: el E quantity uantity 1] Rural Water and Construction of production well \n1 \nSanitation Sub- at Kamusenene \nGrant Rehabilitation of boreholes 12 12 (traditional \ncomponent) \n\u2014 \n2 Piped Water Construction of piped water 11 \n1 Sub-Grant \nscheme at Matongo parish in 7", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 1}}, {"headings_1": {"content": "Servic", "page": 13, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 14, "level": 1}}, {"headings_1": {"content": "Servic", "page": 13, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 1}}, {"headings_1": {"content": "Servic", "page": 13, "level": 3}}]], "page": 14, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "villages", "metadata": {"headings": [{"headings_0": {"content": "villages", "page": 15, "level": 4}}, {"headings_1": {"content": "(UgIFT", "page": 15, "level": 2}}], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| component) \u2014\\| Construction of piped water 1 1 scheme at Kunyamimwa\\_ villages \nin Matongo parish \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": "villages", "page": 15, "level": 4}}, {"headings_1": {"content": "(UgIFT", "page": 15, "level": 2}}, [{"headings_0": {"content": "villages", "page": 15, "level": 4}}, {"headings_1": {"content": "(UgIFT", "page": 15, "level": 2}}]], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "villages", "page": 15, "level": 4}}], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \ne The projects in the water grant work plan were in the approved five-year development plan. \ne The projects in the approved work plan were in the indicative list of capital investments; hence funds were spent on eligible projects which were the priority", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "villages", "page": 15, "level": 4}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "villages", "page": 15, "level": 4}}]], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The District followed the procurement procedures to implement the prevailing PPDA", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The 3 implemented projects had their engineering designs approved by the Ministry of Water and Environment \ne All water projects were constructed on land where the District had proof of ownership of land or consent \nFair distribution of projects in sub-counties that had a coverage below district \noe \naverage water coverage rates. \n4.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \nDelayed procurement causes delayed implementation hence hampering service delivery. \nThe Accounting Officer explained that this was due to non-compliance of the contractor after signing the Contract which caused the District to re advertise. \nRecommendation \nI advised the Accounting Officer to ensure that due diligence is carried out before awarding contracts to service providers. \n4.1.4 Maintenance of assets register \nParagraph 5.3 and 4.1.8 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 provides that; \nLGs should maintain an updated asset register covering details on water infrastructure as per the format prescribed in the Accounting Manual. \nI reviewed the management of fixed assets and made the following observations; Three (03) implemented projects had not been recorded in the asset register. \nConsequently, the projects are exposed to denial of service to the communities due to land wrangles. \nThe Accounting Officer explained that items like boreholes, production wells and extension of water pipes are not catered for in the modified assets register.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 16, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to consult with the Accountant General on how to include water projects in the Fixed Asset Register. \n4.1.5 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 16, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nen \nI advised the Accounting Officer to engage MOWE to write off non-functional sources to avoid misleading the stakeholders.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}]], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.7 Inspection of Water projects \nI carried out physical inspections on the 11/10/23 on three (03) newly constructed water facilities to assess indicators of service delivery. I observed that two (02) water facility were functional, one (01) was partially functional, Details are in table below; \nSN Wat [Budgeted Released Amount Plan Plan \\|Expect Audit Func Existence Manage er mount amount Spent ned ned \\|jed observat tion of user ment Proj (UGX (UGX \nStart End status ion ality committe explanat ects Millions) Millions) (UGX Date Date \\|as per \ne ion /faci Millions) BOQs (Existen \nlity \nand ce and \nlatest completi \npayme on \nnt \nstatus) certific \nate", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}]], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sl", "metadata": {"headings": [{"headings_0": {"content": "sl", "page": 17, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 1}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "po", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Exten 216,693,2 216,693,220 186,967,224 26/1 26/0 \\|complete\\| They exist \nThere is a sion 20 \n1/22 3/23 \nofa", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "water pipeli \nand are are functional system is operational functi water managed onal board bya water \nne at board Mato \nngo Phas \ne3 \n2 Drilli 50,000,0 50,000,000 44,288,100 ngof 00 \na \nprod \nuctio \nn well at \nKam", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}, [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}]], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mn", "metadata": {"headings": [{"headings_0": {"content": "mn", "page": 17, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Comple The first Not The The first te phase of functi committee phase of the onal isin place the project is ready to productio complete \ntake over n well is complete.", "metadata": {"headings": [{"headings_0": {"content": "mn", "page": 17, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}, {"headings_1": {"content": "mn", "page": 17, "level": 1}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the incomplete project relates to a production well which was being implemented in a phased manner.", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}, {"headings_1": {"content": "mn", "page": 17, "level": 1}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the project is completed within the to avoid \nRecommendation \n~ a See \nI advised the Accounting Officer to speed up the process of repairs of the testing machine to avoid substandard results. \n4.2 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received Education Development Grant of UGX.354,770,000 for the construction of; three (3) classroom blocks, five (5) stance pit latrines, and renovation of one (1) school. Details in table below, \nProgra School Project Budgeted Releases Actual Variance Manage mme componen (F) expenditur (F-G) ment t/activity e (G) response Human Kalungu Constructio 90,000,000 89,829,178 80,529,300 9,299,878 Works are Capital Muslim P/S n Of a 2- \ncomplete Develop In Classroom but the ment Kabulasoke Block \nclassrooms S/C are not functional \n2 Human Kyamboobo Constructio 90,000,000 89,477,000 62,082,258 27,394,742 Works are Capital P/S In n Of a 2- \ncomplete Develop Maddu S/C Classroom \nand the ment Block classrooms", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}]], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "are functional Human Serumbe Constructio 90,000,000 88,607,400 80,832,060 7,775,340 Works are Capital Umea P/S n Of a 2- \ncomplete Develop In Mpenja Classroom \nand the ment S/C Block classrooms are functional 4 Human Buwanguzi Constructio 30,000,000 30,000,000 23,641,020 6,358,980 Works are Capital P/S n Of a 5- \ncomplete Develop Stance Vip and the ment Latrine latrines are functional \n5 Human Tiginya Sda Constructio 30,000,000 30,000,000 24,637,770 5,362,230 Works are Capital P/S In n Of a 5- \ncomplete Develop Tababbinzi Stance Vip \nand the ment S/C Latrine \nlatrines are functional \n6 Human Kisamula Renovation 24,770,000 26,574,592 26,574,592 - \nWorks are Capital P/S Ofa2 complete Develop Classroom and the \ne All funds were spent on only activities\u2019 \u2018that were approved in the Education Development grant work plan. \noe All the 5 Projects/programs had contract management records maintained \ne The District appointed contract managers from user groups or sector specialists. \ne All expenditure was supported with invoices, receipts, delivery notes, Good received Notes, rendering it completely vouched. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.2.3 Review of Budgeting and allocation \n4.2.3.1 Selection of schools/ projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization \u201cas per the guidelines. \n4.2.4 Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 100% to capital expenditure instead of the required minimum of 95% leading to over allocation by UGX. (100%) while Investment service costs were not allocated funds. \nMain \nThreshold as Actual Approved Variance Audit remark Expenditure per the percentag budget (UGX) \nItems guidelines e (budget) (A-B) \n(A) \nB \nCapital At least 95% 100% 354,769,792 Over allocation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}]], "page": 18, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 19, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Investment More than 0% 0 Under Allocation service costs \nzero but up to \n5% \nTotal \\| 100 354,769,792 \nTable below showing the extent of service delivery in focus areas \nNo. Programm Activity Total Pictorial Summary of Audit Management e details expend Evidence findings conclusion Response iture (Time, Quality, \n(UGX) Quantity, Cost \nMillion \nand \nFunetionality) \n\u2014 \\| [85 1 \\| \n\\| \n0000\\| \n1.\\| Human Construction 80.52 ial 100% Fully \n\\| \nCapital fand a. Pens complete implemente commissio Developm classroom \n2 re and is in not d but not ned ent block ; operational functional. at \n\\_", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "expenditure", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "expenditure", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "expenditure", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 19, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kalungu", "metadata": {"headings": [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}], "page": 20, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| use. Muslim P/S 4 Kabulasoke \nS/C \nConstruction Fully Complete of a 2 \nimplemente and classroom d and functional \nblock at functional. Serumbe \nUmea P/S Mpenja S/C \n4.3 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Gomba District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nGomba District budgeted and received UGX137,585,000 (100%) to implement the following activities. This was the first year of implementing the project and all the funds received was meant and used on complementary services as indicated in the table", "metadata": {"headings": [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}, [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}], [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}], [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}], [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}], [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}], [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}]], "page": 20, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 8}}, {"headings_1": {"content": "Kalungu", "page": 20, "level": 3}}], "page": 20, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Category Activity \nPlanned Actual quantity", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 8}}, {"headings_1": {"content": "Kalungu", "page": 20, "level": 3}}], "page": 20, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}], "page": 20, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Complementary services Awareness of political leaders \n36 \nProcurement monitoring and supervision of irrigation equipment installation Awareness of farmers \n4.4 \u00b0 ~ Management of Pension and-Gratuity \n4.4.1 Underpayment of gratuity \nArticle 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and easily accessible to pensioners. \nI noted an underpayment of UGX.2,941,916 to 1 beneficiary in the financial year under audit. \nUnder payments of gratuity leads to accumulation of arrears, affects the livelihood of the pensioners/beneficiaries and also leads to understatement of gratuity expenditure and payables in the Financial Statements. \nThe Accounting Officer attributed this to insufficient funds and the balance was to be captured under - arrears. \n~", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}, [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}]], "page": 20, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], "page": 21, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that follow-up on the pending verification is expedited and payments made promptly. Additionally, the financial statements should disclose the outstanding arrears. \n4.5 Status of Youth Livelihood Program (YLP) and Uganda Women Entrepreneurship Program (UWEP \nIn the F/Y 2014/2015 and 2016/2017, Government disbursed a total of UGX. 838,593,022 to the youth interest groups UGX. 531,368,000 to the women groups in Gomba District respectively. By the time of audit, the entity had not recovered all the funds as in the table below; \nSN Funds Amount Amount Amount Recover Yoage Received Recovered Outstanding \nUGX) (UGX) (UGX) \n1 YLP 838,593,022 151,391,100 810,198,014 \n2 UWEP 531,368,000 78,317,000 507,826,100 \n\\| Total \\| 1,369,961,022 229,708,100 1,318,024,114 \nOTHER INFORMATION \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gomba District Local Government. \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 District\u2019s 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": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}]], "page": 21, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], "page": 22, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of e\u00a9 I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \u2014 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 The material findings", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}]], "page": 22, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.2 Positive Observations \nI noted the following areas where the District had commendable performance; \n\u00a9 UGX 49,208,000 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation resulting into no utilised funds. \nAll 49 PDM SACCOs in Gomba DLG received PRF of UGX.100 million each. \noe \ne the HLG Core Implementation team was fully constituted and quarterly performance reports were prepared as evidence of functionality. \no the District Roads Committee was fully constituted which approved the roads maintenance plans and budgets for implementation. \n10sampled SACCOs were registered under the Cooperative Societies Act \no \noe 49 PDM SACCOs operated with a fully constituted Board to hold regular Board", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], "page": 24, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meetings", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 24, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe each Parish has a PDM SACCO and a PRF designated bank account in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nThe 10 sampled parishes selected flagship projects that were consistent with the LG oe \nselected priority commodities. \n5.3 Areas of Improvement \nSN Date of release No. of PDM Amount paid on Remarks---- \\| \n. SACCOs paid the date (UGX) \non the date \n1 02/12/2022 \n32 \n2 9/12/2022 \n15 \n4 19/4/2023 \n2", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "meetings", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "meetings", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 24, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a 5 19/04/2023", "metadata": {"headings": [{"headings_0": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}, {"headings_1": {"content": "meetings", "page": 24, "level": 8}}], "page": 25, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33 25/4/2023 \n14 Z 29/06/2023 \n2 8 22/06/2023 \n47 9 29/06/2023 \n2 10 22/06/2023 \n13 11 29/06/2023 \n36 \n800,000,000 Delayed release to 32 SACCOs for quarter 1 375,000,000 Delayed release to 15 SACCOs for quarter 1 50,000,000 Delayed release to 2 SACCOs for quarter 1 825,000,000 Delayed release to 33 SACCOs for quarter 2 350,000,000 Delayed release to 14 SACCOs for quarter 2 20,000,000 Delayed release to 2 SACCOs for quarter 2 \\_1,175,000,000 Delayed release to 47 SACCOs for quarter 3 50,000,000 Delayed release to 2 SACCOs for quarter3 325,000,000 Delayed release to 13 SACCOs for Quarter 4 900,000,000 Delayed release to 36 SACCOs for quarter 4 4,900,000,000 \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officer attributed this to delayed training of PDM implementers on how to use FIS. However, now the PRF funds have been disbursed to SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}, {"headings_1": {"content": "meetings", "page": 24, "level": 8}}, [{"headings_0": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}, {"headings_1": {"content": "meetings", "page": 24, "level": 8}}], [{"headings_0": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}, {"headings_1": {"content": "meetings", "page": 24, "level": 8}}], [{"headings_0": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}, {"headings_1": {"content": "meetings", "page": 24, "level": 8}}]], "page": 25, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], "page": 25, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the training of implementers is done timely to achieve the objectives of the program \n5.4 \nDisbursement of Parish Revolving Fund (PRF) to households \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that all the 49 PDM SACCOs in the district had not disbursed any PRF received leaving UGX. 5,248,107,346 (100%) undisbursed in the Financial year under audit. \nFailure to disburse the Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. \nThe Accounting Officer attributed this to FIS/PMIS system failure and internet\u2019 problems which led to late release of PRF funds. \nThe structures are summarized as below; \nThe PDM SACCO, Supervisory board and subcommittees and pass resolutions. \no \noe The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \ne The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nGovernance Observations Recommendation Structure \nSACCO \ne All the 10 sampled SACCOs did I advised the Accounting Officer to Committees and \nnot constitute the Marketing Sub ensure that all subcommittees are Sub Committees Committees. \nconstituted to prepare the farmers obtain market for their produce. \nNon constitution of the Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nAccounting Officer explained that to delay in creating Sub- committees was due to time factor and late implementation of PDM program in the District.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}]], "page": 25, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.5.1 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of the oe \nRegistrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \noe A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \no The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of \nof the \nI made the foliowiiig observations; \n5.6 \nTransfer of PRF to un-licensed SACCOs \nSection 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 states that a SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe 10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in the appendix 10. \nEnforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally be challenged leading to loss of funds. \nThe Accounting Officer attributed this to unclear guidelines from the PDM secretariat and the line Ministries.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}]], "page": 26, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 27, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the PDM Secretariat for further support in this matter. \n5.7 Failure to register Enterprise Groups \nParagraph 2.6.2 of the Users Handbook for the Parish Revolving Fund (PRF) Under PDM Pillar 3 - Financial Inclusion October 2022 provides that the PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nThe 10 Enterprise groups in 10 PDM SACCOs were not registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). Details in Appendix 11. \nLoans may be extended to members of non-existent enterprise groups hence loss of funds due to failure to recover loans. \nThe Accounting Officer explained that PDM enterprise groups at Parishes were \nI noted that UGX. -1;000,000,000 was transferred to 10 sampled SACCOs without signed PRF financing agreements between CAO and the SACCO chairperson as in the appendix 11. \nTransfer of PRF to SACCOs without PRF financing agreements could lead to funding illegitimate SACCOs and loss of PDM funds. \nThe Accounting Officer attributed this to late mobilisation of the SACCO board members. \nRecommendation \nI advised the Accounting Officer to always follow guidelines to achieve the objectives of the programme. \n5.8.1 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 27, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "metadata": {"headings": [{"headings_0": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u2018 June 2023 require", "metadata": {"headings": [{"headings_0": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "that;", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], "page": 28, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. Each Parish shall select flagship projects that will benefit all interested subsistence e households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. o No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. o A loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. ranking is a participatory community appraisal-tool which will enable the community to find out the poor and the rich, and also the criteria local people (community members) use to determine wealth (for instance access to land, or number of wives, or number of cattle, or a smart house, or a radio) and how one can become richer/poorer. Wealth ranking at village and parish level shall be carried out by the CDO, Parish Chief, and LCi chairpersons All parishes carried out wealth ranking during identification of subsistence households but was not complete. Refer to Appendix 12. Identifying subsistence households without using the wealth ranking tool may lead to extending PRF loans to ineligible beneficiaries. The Accounting Officer attributed this to budget cuts from Ministry of Finance, and that management had written to MoFPED requesting for more funds to complete the exercise. , Recommendation I advised the Accounting Officer to liaise with the MOFEPD for more funding to accomplish the wealth ranking exercise. b) Failure to obtain an insurance policy Paragraph 3.7 of the Parish Development model user\u2019s handbook under the Parish revolving fund provides that for farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). I noted that all PRF beneficiaries who carried out farming enterprises in 10 PDM SACCOs did not obtain agricultural insurance policies from UAIS. Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}, [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}]], "page": 28, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiary.", "metadata": {"headings": [{"headings_0": {"content": "beneficiary.", "page": 29, "level": 1}}, {"headings_1": {"content": "that;", "page": 28, "level": 8}}], "page": 29, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "beneficiary.", "page": 29, "level": 1}}, {"headings_1": {"content": "that;", "page": 28, "level": 8}}], "page": 29, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiary.", "page": 29, "level": 1}}], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A endix 1(a): Performance of Local R evenue \nApproved budget Actual Variance Reasons for Collections \nunder collection \n100,000,000 \n72,000,000 \nLo \nBusiness Licenses 48,000,000 14,348,100", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiary.", "page": 29, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiary.", "page": 29, "level": 1}}]], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Other tax revenues \n120,000,000 \n\\| Non-TaxRevenues \\| ==... \n\\| Administrative fees and licenses \n212,000,000 107,067,500 104,932,499 (Infrastructure Levy, Market \n/Gate Charges \nTotal Revenue \n552,000,000 338,247,700 213,752,299", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiary.", "page": 29, "level": 1}}], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 1(b): lanned activities due to under collection of revenue \nNo Out-put Activity \nPurpose of the un- Budget implemented \nAmount activities \n1 [een Monitoring and \\|Travel for CAOs office To monitor 4,898,727 reports implementation of activities \n\\_ 2 Council allowances Boards Committees and Council to \nmonitor 23,200,000 Allowances \ngovernment", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiary.", "page": 29, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiary.", "page": 29, "level": 1}}]], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Le", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 30, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 30, "level": 3}}], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "programmes \n3 Monitoring reports by Fuel for Statutory bodies To \nmonitor 22,377,750 the statutory bodies \ngovernment \nprogrammes \n4 Compliance and 2,550,000 Enforcement Services Contribution towards incapacity benefits burial expenses for", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 30, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 30, "level": 3}}], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(employees)", "metadata": {"headings": [{"headings_0": {"content": "(employees)", "page": 30, "level": 4}}, {"headings_1": {"content": "Le", "page": 30, "level": 2}}], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "staff \n5 Capacity strengthening \\|workshops \u201ameetings and] workshops \u201emeetings \nseminars and seminars within \nand outside the district \n33,400,000 6 Compliance and \\|staff training staff training 4,000,000 Enforcement Services \n7 Compliance and \nProcurement of CCTV \nEnforcement Services information \ncommunication \n8 Inspection and", "metadata": {"headings": [{"headings_0": {"content": "(employees)", "page": 30, "level": 4}}, {"headings_1": {"content": "Le", "page": 30, "level": 2}}], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "monitoring", "metadata": {"headings": [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "welfare and entertainment \n15,000,000 Council activities 2,154,000 \n9 Compliance and printing, stationary and Stationery for registry \nEnforcement Services photocopying files 15,000,000 \n17 Compliance and \n~\u00bb = Un~transferred due to \nEnforcement Services transfer to LLGS under collection 57,263,323 TOTAL \n213,752,300 \nAppendix 2: Performance of GOU warrants \nSN Programme \nAmount not \nActivities not /partially Purpose and impact of the \n1 \nCommunity Mobilization and Mind-set Change \n2 Development Plan Implementation Governance and Security \n3 Governance and Security \nwarranted implemented unimplemented activity \n206,851,713 Community sensitization and Funding, sensitization of 10 empowerment \nPCA groups funded by OPM \n12,578,500 recurrent expenditure in under mobilisation of local Finance department \nrevenue resulting to under collection", "metadata": {"headings": [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}, [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}]], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- and Budgeting\n- realisation of local services \nrevenue/late submission of reports\n- of Internal\u2019\n- realisation of local Audit and Controls \nrevenue/late submission of reports", "metadata": {"headings": [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], "page": 31, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "107,727,332 recurrent expenditure in \nunder monitoring of projects by statutory bodies due to \npolitical leaders \nunder collection of local \nrevenue \n4 Human Capital Development 305,911,743 Child Health Services \nu To implement Child and \nmaternal health services \nHealth System Improvement of population Strengthening \nhealth, safety and management Immunization Services \nTo carryout Target population immunization \nExaminations and \nConducting internal exams Assessments \nCertification of Primary \nCertification of Primary Leaving Leaving Examinations Examinations \nAssets and Facilities \nconstruction of two pit latrines Management \nat two primary schools \n5 Integrated Transport 68,107,734 District Urban and Maintenance of District Urban , \n, Infrastructure And Services- \nCommunity Access Road \nand Community Access Road 09 Maintenance Maintenance \n6 Natural Resources, \n26,500,004 Planning and Budgeting \nEnvironment and Natural Environment, Climate services Resources Management Change \nAppendix 3: Key activities affected by under-utilization of warrants \nReason for the Warrants not \nActivities affected by No. Programme \nUtilized (UGX) the under utilization underutilization of warrants \n1 Agro-Industrialization 29,863,972", "metadata": {"headings": [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}, [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}]], "page": 31, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Community Mobilization", "metadata": {"headings": [{"headings_0": {"content": "| Community Mobilization", "page": 32, "level": 2}}, {"headings_1": {"content": "monitoring", "page": 30, "level": 3}}], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rn", "metadata": {"headings": [{"headings_0": {"content": "Rn", "page": 32, "level": 3}}, {"headings_1": {"content": "| Community Mobilization", "page": 32, "level": 2}}], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "And Mind-set Change \ntravel inland- Extension \nun spent balance services \ntravel inland-Support to funds not requested Dairy Farmer organisations and swept back to \nand Cooperatives treasur \nun spent salary due to retirement of District Animal feeds production production Officer Unspent salaries in community department Unspent balance for recurrent budget in", "metadata": {"headings": [{"headings_0": {"content": "Rn", "page": 32, "level": 3}}, {"headings_1": {"content": "| Community Mobilization", "page": 32, "level": 2}}, [{"headings_0": {"content": "Rn", "page": 32, "level": 3}}, {"headings_1": {"content": "| Community Mobilization", "page": 32, "level": 2}}]], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "community department", "metadata": {"headings": [{"headings_0": {"content": "community department", "page": 32, "level": 3}}, {"headings_1": {"content": "Rn", "page": 32, "level": 3}}], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ln EN", "metadata": {"headings": [{"headings_0": {"content": "ln EN", "page": 32, "level": 3}}, {"headings_1": {"content": "community department", "page": 32, "level": 3}}], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "un spent salaries for Infrastructure And 16,987,477 \nReads saetnr \nServices Road Maintenance \nInfrastructure \nDevelopment and un spent salary \\|", "metadata": {"headings": [{"headings_0": {"content": "ln EN", "page": 32, "level": 3}}, {"headings_1": {"content": "community department", "page": 32, "level": 3}}], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "260002 District Urban , \nand Community Access \nun spent balance \nNatural Resources, \nEnvironment, Climate 38,690,308 Change \nRoad Maintenance \nun spent salary for Kifored resauree sector \nsundry un spent balances in water sector \na \nun spent salaries in Beal : \n4,334,348 190036 Trade \ntrade and development Development Development department", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}, [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}], [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}], [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}], [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}], [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}], [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}]], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018| Human Capital", "metadata": {"headings": [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Un spent salaries for asinine \nDevelopment health department Unspent balance for construction of Mamba health centre \nUnspent balances for recurrent expenditure \nT Administrative and \u2018Governance And Security 22,412,971 \nun spent salaries Support Services \nAdministrative and \nun spent balance Support Services \nAdministrative and \nun spent balance Support Services \nun spent salaries for Development Plan \n68,577,484 Finance and Accounting \nfinance dept. Implementation \nun spent balances Finance and Accountin \nDevelopment and \nun spent salary due to Management of Internal \nun filled post in Audit Audit and Controls \ndept. \nPlanning and Budgeting \nun spent salaries in services planning dept. un spent balance due Planning and Budgeting \nto bounced payment in \\| services June23 \nSundry un spent Planning and Budgeting \nBalances for planning \nGRAND TOTAL 1,452,694,619 \nservices \nunit \nAppendix 4: Lack of appropriate performance indicators and targets in the work plans \nKey performance Is the indicator(s) \nAre there clear performan (Measure) Pl\u00e4nne targets and ce Focus/The \nPIAP (Program matic area \nd performance indicator Implementation Budget and other \nNote: KPIs could Target indicators to used by Program Sub-program Activities er be numbers \n7 or measure Manageme 9 Action Plan) Output capital \nfor the \nOutput projects/pr \npercentage e.g Fi . performance nt number inanci quantification? = = reasonable ograms \ncompleted or al year (Yes/No) If ? (Yes/No) no \npercentage \ngive the reason \nIf no give completed the reason \n(A) (B) (\u00a9) (D) (E) (F) (6) (H) (1) (J) \nnn fon Number of 2 \u2018 Construction of 2 Classroom", "metadata": {"headings": [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}, [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}]], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Corner", "metadata": {"headings": [{"headings_0": {"content": "Corner", "page": 34, "level": 5}}, {"headings_1": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}], "page": 34, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "classrooms block 2 Yes Yes block at Serumbe \nSFG \nconstructed \nrant. Bee Number of 2 \nConstruction of a 2 Classroom \n; classrooms block 2 Yes Yes 1205010802-Basic Former SFG block at Kyamboobo P.S constructed \n90003: \n: 01- Requirements and Ass\u00e4te and Education \nNumber of 2 \nEducation,Sports \nMinimum standards \nskills byschoolsand Facilities grant - block at Kalungu Muslim P.S classrooms block 2 Yes Yes \nConstruction - of 2 Classroom \nand met \\\\anaoement Former SEG constructed \ntraining institutions 9 \n12-HUMAN Education : \nCAPITAL grant of a 5 Yes Wore \nconstruction : f 5 stance lined : Number of 5 - \nFormer srG latrine at Tiginya SDA P/S \nstances latrines DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "Corner", "page": 34, "level": 5}}, {"headings_1": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, [{"headings_0": {"content": "Corner", "page": 34, "level": 5}}, {"headings_1": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}], [{"headings_0": {"content": "Corner", "page": 34, "level": 5}}, {"headings_1": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}], [{"headings_0": {"content": "Corner", "page": 34, "level": 5}}, {"headings_1": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}], [{"headings_0": {"content": "Corner", "page": 34, "level": 5}}, {"headings_1": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}]], "page": 34, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Er = nen", "metadata": {"headings": [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], "page": 34, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "construction of a 5 stance lined \nNumber of latrine VIP at Buwanguzi P/S \nstances \nlatrines src \n320066 Health \nsupply of Medical, Laboratory \n1203011501 System DDEG and Research & appliances to Not indicated 02- improve Strengthenin \\| \nImprove population 9 9 \nvarious \n; health centres Health safety and \nhealth, safety and \nmanagemen t management \nRenovation of Kifampa HCIII Number PHC \nbuildings phase II \nconstructed \ne \n09030601- \nINTEGRATED 03-Transport \nTRANSPORT Infrastructure \u201cnn Transport 260009-Road Uganda \nNumber \nof 50 lenwot read Maintained kilometers INFRASTRUCTU and Services \nMaintenance Road Fund \nrehabilitated = and maintained RE AND Development \nmaintained \nSERVICES \n. \n3l \n\\* 01041101 \nExtension workers Number trained in entire \nMicro- 36 awareness meetings awareness 36 Yes \nvalue chain irrigation conducted meetings Yes focused \nskills \nconducted \nMicro- \nNumber of farm \nirrigation miclis contliciie! Yes \n77 farm visits te conducted \n160 Yes", "metadata": {"headings": [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}, [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}]], "page": 34, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en .", "metadata": {"headings": [{"headings_0": {"content": "en .", "page": 35, "level": 4}}, {"headings_1": {"content": "Er = nen", "page": 34, "level": 5}}], "page": 35, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ze mobilized u and Number of farmers \nmobilised and Yes Yes 9 \nsensitised \n450 \nNumber of farmers", "metadata": {"headings": [{"headings_0": {"content": "en .", "page": 35, "level": 4}}, {"headings_1": {"content": "Er = nen", "page": 34, "level": 5}}], "page": 35, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ni \u2018", "metadata": {"headings": [{"headings_0": {"content": "ni \u2018", "page": 35, "level": 4}}, {"headings_1": {"content": "en .", "page": 35, "level": 4}}], "page": 35, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "an", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], "page": 35, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= ne connected 6 Input ; \nconnected to input 160 Yes \nYes g PP suppliers \n010015 Number of farmers \nExtension Micro- \nconnected to \nservice irrigation 161 farmers connected to financing 160 Yes Yes financing institutions institution \nMicro- number of field \n2 field days were conducted \nYes Yes irrigation \ndays conducted 2 \n2 Radio talk shows were Number of \n01-AGRO- 01-Institutional \nMicro- ; \ntalk \nINDUSTRIALIZA Strengthening 2 irrigation one ver\" shows held Yes \nconducted and radio , advert \n4 Yes \na \nTION and Coordination \nNumber of \nenvironmental and \nMicro- \nre irrigation Environmental and social social safeguard 34 Yes \nYes safeguard . carried : out : carried . \nscreening \nscreening \nfor 34 farmers \nout \nNumber of \nMicro- \nirfigation g 2 Demonstration sites setup demonstration site 2 Yes Yes set up \n01040901 Farmer \norganizations Number of \nPDM \n1 Monitoring Sa by PDC quarterly \nstrengthened \nmonitoring done 1 Yes Yes 010003 \nSupport to \nNumber of \n1 meeting ; for PDC quarterly \n1 Yes \nYes Ba Farmer meetings held \norganisations \nand \nNumber of times - \nstationery bought once in a \nCooperatives month stationery was 1 Yes Yes bought \nNumber of times \nrefreshment once in a quarter refreshments were 1 Yes \nYes bought \nPublic Sector 01 Strengthening 14040102- 000024- \nNumber of times \nTransformation Accountability Compliance Compliance \n\u2014 . of office block \nscreening was 1 Yes Yes Inspection and SONStrUIENDN carried out \n32 \nundertaken in enforcement \nPhased Construction of Number of \nMDAs and LGs services \nAdministration block for the buildings \n1 Yes Yes district phase 1 constructed \nNumber \nof \nRehabilitation na of 12 boreholes \n12 Yes Yes berehales dalled \nKOTISEHIEGEN: n ti 2 ini DEWEREN Natural 06010120 Water \nMin: Number of 0a solar system Phase III(11 PSPs \nmini \n000006 \nResources, 03 Water resources data Planni and \nwith : two taps each) 4 7 powered solar 1 Yes \nYes Environment, - Resources (Quantity : & anning \non in \nBudaetin water grant villages RE \nsystem constructed Climate Change, Management Quality) collected geung \nLand And Water \nand assessed services \nWater pipeline a extension < to Number of water \nKunyamimwa (UGIFT) PIp Kelle extencions tt Yes Sue constructed \nDrilling ais of production \u2018 well Number of \na \nat \nproduction ; wells 1 Yes Kamusenene \nYes constructed \n33", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}, [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}]], "page": 35, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 5: Extent of Implementation of outputs \nSub- PIAP Budget Focus/ Activities Key performance Plan Budgeted Revised Amount Audit Audit Program progra (Program Output Themat \nindicator(s) ned amount UGX budget UGX released UGX \nConclusion Conclusion m Implemen ic area (Measure) Targ (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019) at activity at output tation and et level level Action other Note: KPIs could for \n(Fully/Part (Fully/Part Plan) capital be numbers or the \nial/Not ial/Not Output project percentage e.g Fina \nImplemen Implement s/progr number ncial \nted)- ed)- Extent ams completed or year \nExtent of of percentage implement implement completed \nation of ation of \n, activity output (Look at GL items and identify activities with substantial amounts)", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], "page": 37, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12- 01- 12050108 320003- Educati Construction of Number of 2 354,769,792 354,769,792 354,769,792 fully HUMAN Educat 02-Basic Assets and on 2 Classroom classrooms block \nquantified CAPITAL ion,Sp Requirem Facilities grant - block at constructed \nDEVELO orts ents and Manageme Former Serumbe \nPMENT and Minimum nt SFG \nskills standards Educati Construction of Number of 2 \nfully \nmet by on a 2 Classroom classrooms block \nquantified schools \ngrant - block at \nconstructed \nand Former Kyamboobo P.S \ntraining \nSFG \ninstitution Educati Construction of Number of 2 \nfully \ns on 2 Classroom classrooms block \nquantified grant - block at Kalungu constructed \nFormer Muslim P.S \nSFG \nEducati construction ofa Number of 5 \n5 fully \non 5 stance lined stances latrines \nquantified grant - latrine at Tiginya \nFormer SDA P/S \nSFG \nEducati construction ofa Number of 5 \nfully \non 5 stance lined stances latrines \nquantified grant - \nlatrine VIP at \nFormer Buwanguzi P/S \nSFG \n02- 12030115 320066 DDEG supply of Not indicated N/A 110,950,000 110,950,000 110,950,000 not improv 01 Health Medical, \nquantified e Improve System Laboratory and \n34", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}, [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}]], "page": 37, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Health populatio Strengtheni Research y \n& \nsafety n health, ng \nappliances to \nand safety and \nvarious health \nmanag managem centres \u2014- \nement ent \nPHC Renovation of Number of 1 54,000,000 54,000,000 54,000,000 1 fully Kifampa HCIII buildings \nquantified phase II constructed 585 1 \n09- 03- 09030601 260009- Uganda 50 Kms of road Number of \n371,062,000 371,062,000 366,890,145 50 fully INTEGR Transp - Road Road Maintained kilometers \nquantified ATED ort Transport Maintenanc Fund \nmaintained \nTRANSP Infrast infrastruc e \nORT ructur ture \nINFRAST e and rehabilitat \nRUCTUR Servic ed and \nE AND es maintaine \nSERVICE Develo d. \nS\\_ \\_\\_\\| pment \n01- 01- \\* 010015 Micro- 36 awareness Number of 36 137,585,001 \nAGRO- Institu 01041101 Extension irrigati meetings awareness \nINDUST tional Extension service on conducted meetings \nRIALIZA Streng workers \nconducted \nTION thenin trained in Micro- 77 farm visits Number of farm 160 \ng and entire irrigati conducted \\|\u201d visits conducted \nCoordi value on \nnation chain Micro- 1,103 farmers Number of 450 I \nfocused irrigati mobilized and farmers \nskills on sensitized mobilised and \nsensitised \nMicro- 164 farmers Number of 160 \nirrigati connected to farmers \non input suppliers connected to \ninput suppliers \nMicro- 161 farmers Number of 160 \nirrigati connected to farmers \non financing connected to \ninstitutions \nfinancing \ninstitution \nMicro- 2 field days were number of field \nLon conducted days conducted 2 \non \nMicro- 2 Radio talk Number of talk 4 irrigati shows were shows held \non conducted and \none radio advert \ndeveloped and \n137,585,002 137,250,100 36 fully quantified \n77 fully quantified \nfully \n3 quantified \n164 fully quantified \n161 fully quantified \n2 fully \nquantified \n: : \n2 fully \ni quantified 5 : \naired \nMicro- Environmental Number of \\| \n\\| 34 fully \nirrigati and social environmental quantified on safeguard and social \nscreening \nsafeguard \ncarried out for screening \n34 farmers carried out \n35 \nMicro- 2 Demonstration Number of 2 \n2 fully irrigati sites setup demonstration quantified on", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}, [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}]], "page": 38, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "site set up \n010003 PDM 1 Monitoring by Number of 1 49,208,000 49,208,000 48,707,700 1 fully \n01040901 Support to PDC quarterly monitoring done \nquantified \nFarmer Dairy \u2014 \norganizati Farmer PDM 1 meeting for Number of 1 \n1 fully \nons organisatio PDC quarterly meetings held \nquantified \nstrengthe ns and \nned Cooperative PDM stationery Number of times 1 \n1 fully \ns bought once ina stationery was \nquantified ; month \nbought \nPDM refreshment Number of times 1 \n1 fully \nonce in a quarter refreshments \nquantified ; were bought \nPublic o1 14040102 000024- DDEG Screening of Number o f 1 424,000,000 400,000,000 364,000,000 1 fully \nSector Streng Compliance office block \ni", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], "page": 39, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- times screening quantified : Transfor thenin Complianc and \nconstruction \nwas carried out \nmation g e enforcemen Phased Number of 1 36,000,000 36,000,000 33,954,500 1 fully \nAccou Inspectio t services Construction of buildings \n\u00a5 quantified \nntabili n Administration constructed \nty undertake block for the \nnin MDAs \ndistrict phase 1 \nand LGs \nNatural 03 06010120 000006 water Rehabilitation of Number of 12 374,734,473 374,734,474 374,732,473 12 fully \nResourc Water Water Planning grant 12 boreholes boreholes drilled \nuantified \nes, Resour resources and Construction of Number of mini 1 \n1 fully \nEnviron ces data Budgeting mini powered powered solar \nquantified \nment, Manag (Quantity services solar system system \nClimate ement & Quality) \nPhase III(11 constructed \nChange, collected \nPSPs with two \nLand and \ntaps on each) in \nAnd assessed 7 villages 3 Water Water pipeline Number of water 11 11 fully extension to pipeline \nquantified \nKunyamimwa extensions", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], "page": 39, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], "page": 39, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGIFT) constructed Drilling of a Number of 1 production well production wells at Kamusenene constructed 36 1 fully quantified 1,912,309,266 1,888,309,268 1,845,254,710 \\| Appendix 6: Service delivery under URF Programm Activity Total Pictorial Summary of Audit Manageme e details expenditure evidence findings conclusion nt (UGX) (Time, Response Quality, Quantity, Cost and Integrated Routine UGX. 69,660,000 Transport mechanise Infrastructu d mtce of re and Kawula- Services Maddu 12 Kms Functionality) At the time of The road in The foT=eres inspection the completion Accounting i +4. ete a road works of works, Officer E were complete which explained but the road resulted in that this was was cut off delayed due to due to the service increase in heavy rains delivery. water levels and burst of between river Katonga June and July 2023 where Kibimba River cut off the road to Kawula from Maddu, however it was resolved by council to amend the work plan for 2023/24 to include swamp raising and installation of bigger culvert as an intervention. Routine GOU 64,553,223 bes 80 SaAt the time of The quality The mechanise ee nspection, of the road Accounting d mtce of fs \u2018works were was Officer Maddu - RE ER? \u201c/substantially satisfactory explained Kayunga r completed but but needed that Head 10 Kms the headwalls bush wall were not clearing, construction constructed desilting and had been and the headwall planned for channels were construction as a joint bushy needed operation for desilting all the Programm Activity Total - Pictorial \\*-[ \u2018Summary of Audit Manageme e details expenditure evidence findings conclusion nt (UGX) (Time, Response Quality, Quantity, Cost and Functionality) planned road works in the financial year but was not implemented due to the budget cut. Kifampa- 31,000,000 \u201aAt the time of he quality of The Kibimba inspection, the road was Accounting - 9kms works were satisfactory Officer substantially but needed explained completed but bush clearing, that Head the headwalls desilting and wall were not headwall construction constructed construction had been and the planned for channels were as a joint bushy needed operation for desilting all the planned road works in the financial year but was not implemented due to the Public Sector Phased 364,000,000 budget cut. At the time of Works The project is Transformatio construction inspection, the ongoing on course a\u201d >\\| planned n of ~4construction administrati \u2018works were at on block 4slab level for first floor, piping works and fixing", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}, [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}]], "page": 39, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "og", "metadata": {"headings": [{"headings_0": {"content": "og", "page": 42, "level": 4}}, {"headings_1": {"content": "| |", "page": 39, "level": 1}}], "page": 42, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,732,063,278 1,584,566,678 10,316,629,956 \\| 10,316,629,956 9,756,098,225 560,531,731 inter Roads 99,715,016 35,346,375 135,061,391 135,061,386 118,073,983 16,987,403 55,801,328 - 55,801,328 55,801,328 46,985,671 8,815,657 Natural 229,673,000 60,875,764 290,548,764 290,548,760 260,703,501 29,845,259 Resources \n10 Communit 129,638,088 - 129,638,088 129,638,088 94,566,816 35,071,272 y Based", "metadata": {"headings": [{"headings_0": {"content": "og", "page": 42, "level": 4}}, {"headings_1": {"content": "| |", "page": 39, "level": 1}}], "page": 42, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Services", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}], "page": 42, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40,311,000 20,804,776 61,115,776 61,115,776 51,100,117 10,015,659 \"Internal 36,811,300 - 36,811,300 36,811,300 28,078,160 8,733,140 Audit \n13 Trade and 29,325,000 - \nIndusti \n29,325,000 \\| 29,325,000 24,990,652 4,334,348 Grand \n14,282,628,611 2,602,607,014 16,885,235,625 \\| 16,885,235,613 15,516,566,764 1,368,668,849 Total \nAppendix 8;Timeliness of procurements \nSN CONTRACT DETAILS PROCUREMENT CONTRACT CONTRACTOR \\| DATE OF DATE OF REFERENCE AMOUNT ADVERT CONTRACT UGX \nSIGNING", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}, [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}], [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}], [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}]], "page": 42, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Rehabilitation of 12 GOMB591/serv 49,097,000/- Gomba Water and \n08/ Nov/2022 boreholes and supply of /22-23/00001 \nSanitation \nborehole tool box \nAssociation \n(GWASA)\n2. Drilling of a Production GOMB591/WRKS 49,209,000 VIVIN \nwell at Kamusenene LC /22-23/00001 \nTECHNOLOGIES 1 Kifampa S/C \nLIMITED\n3. Extension of a water GOMB591/WRKS 137,948,383 \n30/03/2023 pipe line at Matongo /22-23/00002", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}], "page": 42, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Geodie Espoir Parish Phase 3 \nSolutions Ltd \nAppendix 9 \nCONTRACT DETAILS PROCUREMENT CONTRACT CONTRACTOR DATE OF DATE OF REFERENCE AMOUNT ADVERT CONTRACT UGX \nSIGNING Rehabilitation of 12 GOMB591/serv 49,097,000/- Gomba Water and \n08th day of boreholes and supply of /22-23/00001 \nSanitation Nov,2022 \n", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}, [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}], [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}], [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}]], "page": 42, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Appendix 10: Signing of PRF financing agreement=: \n~~: \u00b0~\"-", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SN Vote Name Parish ] Name of Did the Date Date Remarks Name SACCO SACCO funds agreem Chairperson were ent was \nsign PRF receiv signed \nfinancing \ned \nagreement with the AO?", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}, [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}]], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Es:", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Gomba DLG Namabeya No \nThe SACCO Chairperson Kyegonza \ndid not sign PRF \\| financing agreement with the AO.", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Gomba DLG Ngomanene Ngomanene No \nThe SACCO Chairperson Tabbabinzi \ndid not sign PRF financing agreement with the AO.", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. Gomba DLG Kakomo Kakomo No \nThe SACCO Chairperson i Mpenja \ndid not sign PRF ;", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nfinancing agreement with the AO. \nGomba DLG Kigezi Kigezi Maddu No \nThe SACCO Chairperson did not sign PRF financing agreement I \nwith the AO. \nGomba DLG Maddu W Maddu W No \nThe SACCO Chairperson Maddu T.C \ndid not sign PREF financing agreement with the AO. \nGomba DLG Kifampa Kifampa No \nThe SACCO Chairperson Kifampa \ndid not sign PRF \\| financing agreement with the AO. \nGomba DLG Koome Koome Kanoni No \nThe SACCO Chairperson T.C \ndid not sign PRF financing agreement with the AO. \nGomba DLG Butiti Butiti No \nThe SACCO Chairperson Kabulasoke \ndid not sign PRF financing agreement with the AO. \nGomba DLG Kyaayi Bugula Kyaayi No \nThe SACCO Chairperson did not sign PRF \nAppendix: -10: Transfer of PRF to un-licenced SACCOs \n[ SN. Vote Name \nName of SACCO \nIs the SACCO Remarks registered \nunder \nMicrofinance \nInstitutions \nmoney lenders", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}, [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}]], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "zu", "metadata": {"headings": [{"headings_0": {"content": "zu", "page": 44, "level": 3}}, {"headings_1": {"content": "Es:", "page": 43, "level": 1}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "act \n(Yes/No) \nPDM Namabeya Namabeya Kyegonza No \nAll the PDM SACCOs were not licensed to take on the business of lending under n I Microfinance Institutions", "metadata": {"headings": [{"headings_0": {"content": "zu", "page": 44, "level": 3}}, {"headings_1": {"content": "Es:", "page": 43, "level": 1}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 PDM", "metadata": {"headings": [{"headings_0": {"content": "2 PDM", "page": 44, "level": 2}}, {"headings_1": {"content": "zu", "page": 44, "level": 3}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ngomanene Tabbabinzi No \nAll the PDM SACCOs were not licensed to take on the business of lending under Microfinance Institutions", "metadata": {"headings": [{"headings_0": {"content": "2 PDM", "page": 44, "level": 2}}, {"headings_1": {"content": "zu", "page": 44, "level": 3}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A 3. PDM", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kakomo Mpenja No \nAll the PDM SACCOs were not licensed to take on the business of lending under Microfinance Institutions", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. \\|P \nKigezi Maddu \nNo All the PDM SACCOs were not licensed to take on the business of lending under", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. PDM \nMaddu W Maddu T.C No", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. PD M \nKifampa Kifampa No", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7. PD M \nKoome Kanoni T.C No", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}, [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}]], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. PDM \nButiti Kabulasoke No", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Microfinance Institutions \nAll the PDM SACCOs were not licensed to take on the business of lending under \nN Microfinance Institutions \nAll the PDM SACCOs were not licensed \nto take on the business of lending under Microfinance Institutions \nAll the PDM SACCOs were not licensed \nto take on the business of lending under Microfinance Institutions \nAll the PDM SACCOs were not licensed \nto take on the business of lending under Microfinance Institutions", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}, [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}]], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. PDM \nBugula Kyaayi", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u2014 10. P D M \nKiriri Mpenja \nNo All the PDM SACCOs were not licensed to take on the business of lending under Microfinance Institutions \nNo All the PDM SACCOs were not licensed to take on the business of lending under Microfinance Institutions \nAppendix 11: Transfer of PRF to unregistered SACCOs by CBOs \nSN. Vote Name \nName of SACCO \nIs the SACCO Remarks \nregistered \nunder the \nCooperative \nSocieties Act? \n(Yes/No) \nGomba DLG \nNamabeya Kyegonza No \nFunds transferred to SACCOs not \nSigning of PRF financing agreement \n5 Vote Name Parish \nName of SACCO [Did the Date Date TI Remarks Name SACCO funds agreem Chairpers were ent was \non sign receiv signed \nPRF \ned financing agreemen \nt with the \nAO?", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}, [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}]], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Gomba DLG Namabeya Namabeya Kyegonza No", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 45, "level": 3}}, {"headings_1": {"content": "A 3. PDM", "page": 44, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 45, "level": 3}}, {"headings_1": {"content": "A 3. PDM", "page": 44, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Gomba DLG Ngomanene Ngomanene No", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 45, "level": 3}}, {"headings_1": {"content": "A 3. PDM", "page": 44, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ER Tabbabinzi", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Gomba DLG Kakomo Kakomo Mpenja No", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Gomba DLG Kigezi Kigezi Maddu No", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "5. Gomba DLG Maddu W Maddu W Maddu T.C No \\|\n6. Gomba DLG Kifampa Kifampa Kifampa No", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}, [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}]], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Gomba DLG Koome Koome Kanoni T.C No", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Gomba DLG Butiti Butiti Kabulasoke No", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \na The SACCO Chairperson did not sign PRF financing agreement with the AO. \\| The SACCO Chairperson did not sign PRF financing agreement with the AO. \nThe SACCO Chairperson did not sign PRF financing agreement with the AO. \nThe SACCO Chairperson did not sign PRF financing agreement with the AO. \nThe SACCO Chairperson did not sign PRF financing agreement with the AO. \nThe SACCO Chairperson did not sign PRF financing agreement with the AO. \nThe SACCO Chairperson did not sign PRF financing agreement with the AO. \nThe SACCO Chairperson did not sign PRF financing", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- agreement with the AO. Gomba DLG Kyaayi Bugula Kyaayi No \nThe SACCO Chairperson did", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "9. Gomba DLG Kyaayi Bugula Kyaayi No \nThe SACCO Chairperson did", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 45, "level": 3}}, {"headings_1": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not sign PRF financing agreement with the AO. \n10.) Gomba DLG Kiriri Kiriri Mpenja No \nThe SACCO Chairperson did not sign PRF financing \u2014 \u2014 agreement with the AO. \nAppendix 12: Wealth ranking of households \nSN Vote Name Parish Name Was wealth ranking No. of No. of villages Remarks carried out at \nvillages were wealth \nparish level? \nranking was \ncarried out", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 45, "level": 3}}, {"headings_1": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, [{"headings_0": {"content": "_|", "page": 45, "level": 3}}, {"headings_1": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}]], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. GOMBA Kanoni Was 5 5 Activity not fully implemented\n2. GOMBA Koome Yes 5 4 not", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 45, "level": 3}}, {"headings_1": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Status of existing water sources", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 45, "level": 3}}, {"headings_1": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ba Populati Date", "metadata": {"headings": [{"headings_0": {"content": "ba Populati Date", "page": 46, "level": 5}}, {"headings_1": {"content": "_|", "page": 45, "level": 3}}], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN. Sub County Parish Village SS u. SOURCE NAME Status (Functional, water \nod \nfacili \nNon-functional", "metadata": {"headings": [{"headings_0": {"content": "ba Populati Date", "page": 46, "level": 5}}, {"headings_1": {"content": "_|", "page": 45, "level": 3}}, [{"headings_0": {"content": "ba Populati Date", "page": 46, "level": 5}}, {"headings_1": {"content": "_|", "page": 45, "level": 3}}]], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "le 1", "metadata": {"headings": [{"headings_0": {"content": "le 1", "page": 46, "level": 2}}, {"headings_1": {"content": "ba Populati Date", "page": 46, "level": 5}}], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tee Kabulasoke BUKANDULA", "metadata": {"headings": [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tmmwuee\\| BUKANDULA B [oon 2016 [BRE MAIZIGIDI [ec Functional 2 DB Kabulasoke BUKANDULA \nBUKANDULAB \\| \\_\\_ BUKANBULAB Functional NON Functional 4 \nPs Kabulasoke BUKANDULA BUKANDULAB \\| 2001 \\|suAamI Funtoni 5 Kabulasoke BUKANDULA BUKANDULA B COLLEGE Functional 6 DB Kabulasoke BUKANDULA \nKATETE A \nmn unctiona x > 7 Kabulasoke BUKANDULA KATETE A LCI 2003 \nNON Functional 8 Kabulasoke BUKANDULA KATEIEALCI \\|206 KATETE Functional 9 sw Kabulasoke BUKANDULA KATETE B LCI \nFunctional \nKabulasoke BUKANDULA KIBANGA LCI 2001 Functional Kabulasoke BUKANDULA KIGO A LCI 2003 KIGO Functional \\_\\|\\_Kabulasoke BUKANDULA KIGOALC \\| KIGGOA Functional Kabulasoke BUKANDULA KIGO B LCI ee KIGO B \nFunctional \nKabulasoke BUKANDULA KKOBERO LCI 2003 GAKULUKUTA Functional [DB Kabulasoke BUKANDULA KKOBERO LCI \\| KOBERO Functional Kabulasoke BUKANDULA LUNYA LCI 2011 LUNNYA Functional \nPS \\_\\{ MaBuYe\\_\\_\\} funclonat\\_ \nFunctional", "metadata": {"headings": [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}, [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}], [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}], [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}], [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}], [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}], [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}], [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}]], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "metadata": {"headings": [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[19 PS Kabulasoke BUKANDULA NANFUKALCI \\|\\_\\_\\| 2003 NANFUKA Functional 20 DB Kabulasoke BUKANDULA BUKANDULA 2005 \nKabulasoke BUKANDULA BUKANDULA 2004 \n22 DB Kabulasoke BUKANDULA BUKANDULA 1999 BUKANDULA \n23 Kabulasoke BULWADDA WEST \n2016 BULWADDA WEST Functional 24 DB Kabulasoke BULWADDA BUTANGA LCI 2009 \nKabulasoke BULWADDA BUTANGA LCI 2011 \n26 DB Kabulasoke BULWADDA GGULA LCI 1999 BULWANDA\\_ Functional 27 Kabulasoke BULWADDA OLCI 2017 KABANKONYO Functional \n28 DB Kabulasoke BULWADDA OLCI \n29 DB Kabulasoke BULWADDA OLCI \n2004 KABAKONYO Functional \nKABANKONYO Functional 30 DB Kabulasoke BULWADDA LUNONI LCI 2017 \nLUSONGODDE \nWw\\|Ww Dir O9 @\\|o Kabulasoke BULWADDA LCI \n1999 LUSONGONDE Functional Kabulasoke BULWADDA LUZIRA \u2014],1999 LUZIRA Functional MALIGA- \nw Ww ao Kabulasoke BULWADDA KANKOLONGO MALIGA Functional \\| \nMALIGA- \nww un Kabulasoke BULWADDA KANKOLONGO 1999 KANKOLONGO Functional oO wo Kabulasoke BULWADDA MATAKA LCI \nFunctional", "metadata": {"headings": [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}], [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}], [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}], [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}], [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}], [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}], [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}]], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pe", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NSIMBIZIWOO w a SW Kabulasoke BULWADDA ME LCI \nKAYANJA Functional \nw N Kabulasoke BULWADDA ME LCI \nNSIMBIZIWOME Functional BUKUNDUGUL \nKABULASOKE. J... ones a \n= \n= 50 RHT Kabulasoke BUTITI BLCI \nKABULASOKE \n51 PS Kabulasoke BUTITI BLCI \nKAKIPUUYA \n52 SW Kabulasoke BUTITI LCI \nKAKIPUUYA \n2000 MUTENGA HALL Non Functional SONKO Functional MBONA Functional \n53 DB Kabulasoke BUTITI LCI 2003 KAKIPUYA Functional LUBAALE B \n54 PS Kabulasoke BUTITI LCI \nSALONGO Functional 55 DB Kabulasoke BUTITI NTONWA LCI \nNTONWA Functional SEPARA \nKabulasoke BUTITI NTONWA LCI LWINGSTON Functional Kabulasoke BUTITI NTONWA LCI 2011 NTONWA SW Functional Kabulasoke NTONWA LCI NAMULABA Functional Kabulasoke KANJUMBA BUTITI Functional KAKUBANSIRI \nKAKUBANSIRI \n60 DB Kabulasoke KAKUBANSIRI ALCI \nWATER Functional KAKUBANSIRI \nKAKUBANSIRI \n61 DB Kabulasoke KAKUBANSIRI DLCI \nDBH Functional KALWANGA A \n62 Kabulasoke KAKUBANSIRI LCI \nFunctional \nKabulasoke KAKUBANSIRI LCI \nKALWANGA PS Functional \nKIRYAMENVU \n64 DB Kabulasoke KAKUBANSIRI KIRYANONGO \nKIRYAMENVU A Functional \nKIRYAMENVU \n65 DB Kabulasoke KAKUBANSIRI KIRYANONGO \nKIRYAMENVU B Functional \nKabulasoke KAKUBANSIRI KYENGEZA LCI \nKYENGEZI Functional \nKabulasoke KAKUBANSIRI KYENGEZA LCI 2010 KYENGEZA Functional \nMIRAMBI B Kabulasoke KAKUBANSIRI LCI \nMIRAMBI B \n2004 MIRAMBI B Functional \nDB Kabulasoke KAKUBANSIRI LC 2004 Functional \nKalwanga- \nKabulasoke kakubansiri KAKUBANSIRI KAKUBANSIRI Functional \nKalwanga- \nKabulasoke kakubansiri KAKINGA 2003 KAKINGA Functional Kalwanga- \nKabulasoke kakubansiri MIRAMBI 2004 MIRAMBI A Functional KIFAMPA KIGOMA B 2005 KIGOMA B Functional Kabulasoke KIFAMPA KIREKU LCI 1999 KALUNGAA Functional Kabulasoke KIFAMPA KIREKU LCI 2014 KALWANGA PS Functional KITAYITWAKO \nKabulasoke KIFAMPA BLCI KAKWAYA Functional KITAYITWAKO \n77 Kabul\u00e4soke KIFAMPA BLCI 2010 LWABAYAGA Functional LWABAYAGA A \n78 Kabulasoke KIFAMPA LCI 1997 SAIDI/KAPERE Non Functional \nSv \njeuon>ung VEWVOVMSIX \u20ac00Z OGNIANSVN Van ezuobary MS \u20acbT jeuon>UunJ OGNIANSVN 2102 D1 vanvn ezuobaAy sa zur OGNIANSYN \njeuon>uny OGNIANSVN \u20ac002 191 vanvn ezuoBaAy MS Tor OGNIANGVN", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], 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459bc85cf5b1b3d7383b3a343434b0fbd170858a..0000000000000000000000000000000000000000 --- a/reports/Chunks/Gulu DLG Report of Auditor General 2018.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 1}}], "page": 1, "document_name": "Gulu DLG 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 GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 1}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 1}}], "page": 2, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 1}}], "page": 2, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["BOU", "Bank of Uganda"], ["DLG", "District Local Government"], ["DMO", "District Medical Officer"], ["DRC", "District Road Committee"], ["EMHS", "Essential Medicines and Health Supplies"], ["HC IV", "Health Center Four"], ["ICT", "Information Communication Technology"], ["IESBA", "International Ethics Standards Board for Accountants"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISSAI", "International Standards of Supreme Audit Institution"], ["LGFAM", "Local Governments Financial and Accounting Manual 2007"], ["LGFAR", "Local Governments Financial and Accounting Regulations 2007"], ["MMHS", "Management of Medicines Health Supply"], ["MoESTS", "Ministry of Education Science and Technology and Sports"], ["MoFPED", "Ministry of Finance Planning and Economic Development"], ["NMS", "National Medical Stores"], ["PFMA", "Public Finance Management Act 2015"], ["PPDA", "Public Procurement and Disposal of Assets"], ["**RTI**", "Rural Transport Infrustructure"], ["UGX", "Uganda Shillings"], ["UPE", "Universal Primary Education"], ["URA", "Uganda Revenue Authority"], ["URF", "Uganda Road Fund"], ["VAT", "Value Added Tax"], ["WHT", "Withholding Tax"], ["YIGs", "Youth Intrest Groups"], ["YLP", "Youth Livelihood Programme"]], "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 1}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 5, "level": 1}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 1}}], "page": 5, "document_name": "Gulu DLG 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 AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 5, "level": 1}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 1}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 5, "level": 1}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 1}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Gulu District Local Government which comprise the statement of Financial Position as at 30 th June 2018, and \nthe Statement of Financial Performance, Statement of Changes in Equity and 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 district local government for the year ended 30 th June 2018 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management, 2015 and the Local Government Financial and Accounting Manual, 2007.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 1}}]], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 1}}], "page": 5, "document_name": "Gulu DLG 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 Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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 for Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 1}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 6, "level": 1}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 1}}], "page": 6, "document_name": "Gulu DLG 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. \nI have determined the matters described below as the key communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 6, "level": 1}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 1}}, [{"headings_0": {"content": "Key Audit Matters", "page": 6, "level": 1}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 1}}], [{"headings_0": {"content": "Key Audit Matters", "page": 6, "level": 1}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 1}}]], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Performance of Youth Livelihood programme", "metadata": {"headings": [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Key Audit Matters", "page": 6, "level": 1}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "audit matters to be \nThe Youth Livelihood Programme (YLP) is a Government Programme being imple- mented under the Ministry of Gender, Labour and Social Development (MoGLSD). The programme, which started in the financial year 2014-2015, was to respond to the existing challenge of unemployment among the Youths. \nThe programme, which is implemented through the District provides support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities initiated by youth groups. \nThe audit focused on an amount of UGX.372, 635,500 disbursed in the Financial Year; 2014/2015 whose recovery period of three years had expired by 30 th June", "metadata": {"headings": [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Key Audit Matters", "page": 6, "level": 1}}, [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Key Audit Matters", "page": 6, "level": 1}}], [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Key Audit Matters", "page": 6, "level": 1}}], [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Key Audit Matters", "page": 6, "level": 1}}]], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "2018. The audit procedures performed focused on ascertaining the following;", "metadata": {"headings": [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Key Audit Matters", "page": 6, "level": 1}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "list"}}, {"content": "- Whether all funds budgeted for YLP during the period under review were actually released and used only for the program.\n- Whether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.\n- Whether all funds recovered during the period under review were transferred to the revolving fund account in Bank of Uganda to be disbursed to other Youth Livelihood Groups (YLGs) in accordance with the revolving funding model and\n- Whether on a sample basis the funded projects do exist and are operating.", "metadata": {"headings": [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Key Audit Matters", "page": 6, "level": 1}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "list"}}, {"content": "1.1", "metadata": {"headings": [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Key Audit Matters", "page": 6, "level": 1}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Funding of the Programme.", "metadata": {"headings": [{"headings_0": {"content": "Funding of the Programme.", "page": 7, "level": 1}}, {"headings_1": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "A review of the approved budget \nfor the YLP program revealed that whereas the District had budgeted for a total amount of UGX.389,197,196 for the financial year 2014/2015, only UGX.372,635,500 (96%) was released resulting in a shortfall of UGX.16,561,696 (4%). Consequently, out of the planned 53 projects/youth interest groups, only 51 were actually funded. \nThis undermined the intended objective of responding to the challenge of unemploy- ment amongst the Youths. In his response the Accounting Officer through the district YLP focal point person explained that they wrote to the Ministry of Gender, Labour and Social Development expressing concern for the budget cuts. \nI advised the Accounting Officer to engage all the relevant authorities to ensure that adequate resources are allocated to the program so as to attain the programme objectives. \n1.2", "metadata": {"headings": [{"headings_0": {"content": "Funding of the Programme.", "page": 7, "level": 1}}, {"headings_1": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}, [{"headings_0": {"content": "Funding of the Programme.", "page": 7, "level": 1}}, {"headings_1": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}], [{"headings_0": {"content": "Funding of the Programme.", "page": 7, "level": 1}}, {"headings_1": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}], [{"headings_0": {"content": "Funding of the Programme.", "page": 7, "level": 1}}, {"headings_1": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}]], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Non-compliance with the Repayment Schedule", "metadata": {"headings": [{"headings_0": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}, {"headings_1": {"content": "Funding of the Programme.", "page": 7, "level": 1}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "The Documentation review revealed the repayment was not in line with the agreed repayment schedules. It was observed that whereas the groups funded in 2014/2015 were expected to have repaid a total amount of UGX.372,635,500 by close of the financial year 2017/2018, only UGX.90,844,850 (24%) was collected leaving a balance of UGX.281,790,650 (76%) outstanding as shown in appendix I \nFailure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund. \n1.3", "metadata": {"headings": [{"headings_0": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}, {"headings_1": {"content": "Funding of the Programme.", "page": 7, "level": 1}}, [{"headings_0": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}, {"headings_1": {"content": "Funding of the Programme.", "page": 7, "level": 1}}], [{"headings_0": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}, {"headings_1": {"content": "Funding of the Programme.", "page": 7, "level": 1}}]], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "metadata": {"headings": [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}, {"headings_1": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}], "page": 8, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "A review of the bank statements of the YLP Recovery account No. 07547680004 in Bank of Africa, revealed that all the collected amount of UGX.90,844,850, had been transferred to the National Revolving Fund Collection Account by the end of the financial year 2017/18. \nThis undermines the effective implementation of the program and the ultimate goal of creating employment for the youth. The Accounting Officer stated that he was in the process of transferring the funds to the National Revolving Fund Collection Account. \nI advised the Accounting Officer to ensure that recovered funds are always promptly transferred to the recovery Account in Bank of Uganda. \n1.4 \nInspection of Performance of Youth projects \nPhysical inspection was carried out on two selected projects namely Oroko Wapwoyo Luluta Produce buying and selling Group and Adak Alliance Piggery Project to ascertain whether they were in existence and executed in accordance with the operational guidelines. It was observed that the groups had disintegrated. Lack of monitoring/supervision led to disintegration of groups and poor recovery. \nThe Accounting Officer explained that efforts had been put in place to involve grass root leaders (LCI, LCII, Parish Chiefs, PISO, GISO, Sub County Chiefs) , to improve in monitoring and supervision and mobilize the youth groups for timely recovery. \nI advised the Accounting Officer to enhance mobilization and monitoring for effective programme implementation. \nyear and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council. \nIt has been observed over years that planned and budgeted for activities of a number of Local Governments are not implemented thereby affecting service delivery. \nDuring the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement the planned activities under Uganda road fund. The focus was put on the planned major outputs under Uganda Road Fund \nwhich greatly impact on service delivery in the Local Governments. \nConsequently, I developed specific audit procedures which included to ascertain whether;", "metadata": {"headings": [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}, {"headings_1": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}, [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}, {"headings_1": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}, {"headings_1": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}, {"headings_1": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}, {"headings_1": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}, {"headings_1": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}, {"headings_1": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}, {"headings_1": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}, {"headings_1": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}, {"headings_1": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}]], "page": 8, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- The budgeted URF releases for Local Governments for the year under review were actually received ;\n- The planned URF outputs were achieved;", "metadata": {"headings": [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}, {"headings_1": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "list"}}, {"content": "Based on the procedures performed, the following observations were made;", "metadata": {"headings": [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}, {"headings_1": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "2.1 Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "2.1 Budget Performance", "page": 9, "level": 1}}, {"headings_1": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "A total of UGX.471,595,450 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and mechanical imprest activities on several District Roads using Road gangs and the force Account mechanism. However, the district received UGX.470, 118,922(99.7%) resulting into a deficit of UGX.1, 476,528 the deficit constituted 0.3% of the budgeted amount.", "metadata": {"headings": [{"headings_0": {"content": "2.1 Budget Performance", "page": 9, "level": 1}}, {"headings_1": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "2.2 Status of Implementation", "metadata": {"headings": [{"headings_0": {"content": "2.2 Status of Implementation", "page": 10, "level": 1}}, {"headings_1": {"content": "2.1 Budget Performance", "page": 9, "level": 1}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "A review of planned outputs against actual performance is as shown in appendix II", "metadata": {"headings": [{"headings_0": {"content": "2.2 Status of Implementation", "page": 10, "level": 1}}, {"headings_1": {"content": "2.1 Budget Performance", "page": 9, "level": 1}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "2.2.1 Routine Manual Maintenance", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Routine Manual Maintenance", "page": 10, "level": 1}}, {"headings_1": {"content": "2.2 Status of Implementation", "page": 10, "level": 1}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "A total of 322.6 kms at an estimated cost of UGX.98, 175,796 was planned to be undertaken. However, audit revealed that 303kms were actually undertaken at a cost of UGX.63,756,444 leading to a shortfall of 19.6km in length and an unspent balance of UGX.17,955,276 (18%). \nOn inspection, it was observed that all the planned roads were worked on other than Awac \u2013 Paibona Road (19.6Km). The Acting District Engineer explained that the road was in a very poor state that could not be handled by Road Gangs and the District roads committee (DRC) decided to rollover the road to be maintained in F/Y 2018/19 under periodic mechanised maintenance. \nI advised the Accounting Officer to always ensure proper planning to ensure effective service delivery.", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Routine Manual Maintenance", "page": 10, "level": 1}}, {"headings_1": {"content": "2.2 Status of Implementation", "page": 10, "level": 1}}, [{"headings_0": {"content": "2.2.1 Routine Manual Maintenance", "page": 10, "level": 1}}, {"headings_1": {"content": "2.2 Status of Implementation", "page": 10, "level": 1}}], [{"headings_0": {"content": "2.2.1 Routine Manual Maintenance", "page": 10, "level": 1}}, {"headings_1": {"content": "2.2 Status of Implementation", "page": 10, "level": 1}}]], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "2.2.2 Routine mechanized maintenance", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Routine mechanized maintenance", "page": 10, "level": 1}}, {"headings_1": {"content": "2.2.1 Routine Manual Maintenance", "page": 10, "level": 1}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "A total of 58.5 kms at an estimated cost of UGX. 229,076,844 was planned to be revealed 59.4 kms were actually undertaken at a cost of coverage of 0.9kms in road length. \nthat works were well implemented as shown in", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Routine mechanized maintenance", "page": 10, "level": 1}}, {"headings_1": {"content": "2.2.1 Routine Manual Maintenance", "page": 10, "level": 1}}, [{"headings_0": {"content": "2.2.2 Routine mechanized maintenance", "page": 10, "level": 1}}, {"headings_1": {"content": "2.2.1 Routine Manual Maintenance", "page": 10, "level": 1}}]], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["undertaken. However, audit UGX. 229,077,320 leading to extra inspection, it was observed pictures below: On", "", "", "", ""], ["Section of Negri-Paiminano-Lalem road", null, null, "Section of Pageya-Omel road", null]], "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Routine mechanized maintenance", "page": 10, "level": 1}}, {"headings_1": {"content": "2.2.1 Routine Manual Maintenance", "page": 10, "level": 1}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "3.0 Contingent Liability", "metadata": {"headings": [{"headings_0": {"content": "3.0 Contingent Liability", "page": 11, "level": 1}}, {"headings_1": {"content": "2.2.2 Routine mechanized maintenance", "page": 10, "level": 1}}], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Included in the statement of contingent liabilities and guarantees on page 41 is UGX.6, 000,000,000 relating to damages awarded by court for unlawful dismissal of Parish Chiefs by the district. Consequently, a number of district assets have been auctioned as a result of accumulated domestic arears arising out of court cases. \nThe Accounting Officer explained that the negotiations were underway with the relevant stakeholders to have the liability reduced. \nI advised the Accounting Officer to engage the Ministry of Finance Planning And Economic development and the Ministry of Local Government to make a budget provision for clearing the outstanding domestic arrears. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "3.0 Contingent Liability", "page": 11, "level": 1}}, {"headings_1": {"content": "2.2.2 Routine mechanized maintenance", "page": 10, "level": 1}}, [{"headings_0": {"content": "3.0 Contingent Liability", "page": 11, "level": 1}}, {"headings_1": {"content": "2.2.2 Routine mechanized maintenance", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.0 Contingent Liability", "page": 11, "level": 1}}, {"headings_1": {"content": "2.2.2 Routine mechanized maintenance", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.0 Contingent Liability", "page": 11, "level": 1}}, {"headings_1": {"content": "2.2.2 Routine mechanized maintenance", "page": 10, "level": 1}}]], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Unpaid Pension and Gratuity Arrears", "metadata": {"headings": [{"headings_0": {"content": "Unpaid Pension and Gratuity Arrears", "page": 11, "level": 1}}, {"headings_1": {"content": "3.0 Contingent Liability", "page": 11, "level": 1}}], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Included in the statement of Financial Position on page 15 and note 23 of the financial statements is UGX.697,871,140 in respect of Pension and gratuity Arrears. The accumulation of pension and gratuity arrears exposes challenges to the retired civil servants while delayed settlement of salary arrears demotivates staff. The Accounting Officer explained that UGX.33, 417,443 of the outstanding Arrears had been cleared but in the system, the amount had not yet been offset. He further indicated that the outstanding arrears would be cleared when budget provision is made by MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Unpaid Pension and Gratuity Arrears", "page": 11, "level": 1}}, {"headings_1": {"content": "3.0 Contingent Liability", "page": 11, "level": 1}}], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "5.0 Payables", "metadata": {"headings": [{"headings_0": {"content": "5.0 Payables", "page": 11, "level": 1}}, {"headings_1": {"content": "Unpaid Pension and Gratuity Arrears", "page": 11, "level": 1}}], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Included in the figure for payables in the statement of Financial Position on page 15 and note 22 on page 34 of the Financial Statements is UGX.1,191,005,956 relating to trade creditors, sundry creditors and withholding tax. Included in the sundry creditors is UGX.266, 421,925 relating to completed NUDEIL projects that remained unpaid pending approval by USAID dating as far back as 2010. \nOutstanding obligations expose the district to the risk of litigation and its associated costs. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "5.0 Payables", "page": 11, "level": 1}}, {"headings_1": {"content": "Unpaid Pension and Gratuity Arrears", "page": 11, "level": 1}}, [{"headings_0": {"content": "5.0 Payables", "page": 11, "level": 1}}, {"headings_1": {"content": "Unpaid Pension and Gratuity Arrears", "page": 11, "level": 1}}]], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Incomplete and abandoned works", "metadata": {"headings": [{"headings_0": {"content": "Incomplete and abandoned works", "page": 12, "level": 1}}, {"headings_1": {"content": "5.0 Payables", "page": 11, "level": 1}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "6.1", "metadata": {"headings": [{"headings_0": {"content": "Incomplete and abandoned works", "page": 12, "level": 1}}, {"headings_1": {"content": "5.0 Payables", "page": 11, "level": 1}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "metadata": {"headings": [{"headings_0": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}, {"headings_1": {"content": "Incomplete and abandoned works", "page": 12, "level": 1}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "The district signed a contract with M/S Deg Bedo Co Limited for renovation and expansion of OPD in Lugore HCII Palaro Sub County under contract reference no Gulu508/Wrks/17-18/00005 at a contract sum of UGX.47,558,600 with a start and end date of 3 rd May 2018 and 30 th June 2018 respectively. \nHowever, audit inspection carried out on 24 th October 2018 revealed that the project was incomplete and the contractor had abandoned the site as shown in the pictures below;", "metadata": {"headings": [{"headings_0": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}, {"headings_1": {"content": "Incomplete and abandoned works", "page": 12, "level": 1}}, [{"headings_0": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}, {"headings_1": {"content": "Incomplete and abandoned works", "page": 12, "level": 1}}]], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", ""], ["Abandoned contractor items in one of the incomplete rooms.", null], ["Front view of the OPD", "Back view of the OPD"]], "metadata": {"headings": [{"headings_0": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}, {"headings_1": {"content": "Incomplete and abandoned works", "page": 12, "level": 1}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "scope work to fit within the available funds and the outstanding works were rolled over to financial year 2018/2019. \nI advised the Accounting Officer to adequately plan and budget for works to ensure timely service delivery. \n6.2", "metadata": {"headings": [{"headings_0": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}, {"headings_1": {"content": "Incomplete and abandoned works", "page": 12, "level": 1}}, [{"headings_0": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}, {"headings_1": {"content": "Incomplete and abandoned works", "page": 12, "level": 1}}], [{"headings_0": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}, {"headings_1": {"content": "Incomplete and abandoned works", "page": 12, "level": 1}}]], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km", "metadata": {"headings": [{"headings_0": {"content": "Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km", "page": 13, "level": 1}}, {"headings_1": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "The district awarded a contract to Pehan Construction Ltd for Low Cost Sealing of Laroo- Pageya Road 1 Km section at a contract sum of UGX.498,646,112 funded by RTI under procurement reference No Gulu508/wrks/2017-18/00008 with a start and end date of 31 st May 2018 and 30 th June 2018 respectively. \nHowever, audit inspection conducted on 25 th October 2018 revealed the following lapses;", "metadata": {"headings": [{"headings_0": {"content": "Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km", "page": 13, "level": 1}}, {"headings_1": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}, [{"headings_0": {"content": "Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km", "page": 13, "level": 1}}, {"headings_1": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}]], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- The project was not complete yet its contract end date had long expired with no evidence of contract extension.\n- No billboards were raised in respect of the project and no response was obtained to the effect. In this case the roads inspector explained that they were yet to be raise by the contractor.\n- Environmental concerns had not been addressed since trees had not been planted along the road as provided for in the Bills of Quantities.\n- The main activities that were thoroughly done were bush clearing, road reshaping and road base construction.\n- It was noted that the contractor had put primer on some section of the road (0.5Km from Laroo to Pageya) but did not spread/cover it with stone chippings and as a result, the primer had been washed away.\n- The actual distance where bush clearing, road reshaping and base construction done was only 0.9Km not 1km as planned.\n- The procurement action file and contract management file were not availed and as a result, the contract supervisor could not be identified and interviewed. The amount for design and supervision worth UGX.42, 776,407 had been fully paid yet the contractor had only performed one part of the contract; that is design but supervision had not been fully performed.\n- The absence of the contractor on site and evidence of on-going works was a clear indication that the project had been abandoned as seen in the pictures below;", "metadata": {"headings": [{"headings_0": {"content": "Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km", "page": 13, "level": 1}}, {"headings_1": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "list"}}, {"content": "Area meant to be sealed along the contracted road", "metadata": {"headings": [{"headings_0": {"content": "Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km", "page": 13, "level": 1}}, {"headings_1": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Source:", "metadata": {"headings": [{"headings_0": {"content": "Source:", "page": 14, "level": 2}}, {"headings_1": {"content": "Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km", "page": 13, "level": 1}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Field", "metadata": {"headings": [{"headings_0": {"content": "Field", "page": 14, "level": 2}}, {"headings_1": {"content": "Source:", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Inspection on 25/10/2018", "metadata": {"headings": [{"headings_0": {"content": "Inspection on 25/10/2018", "page": 14, "level": 2}}, {"headings_1": {"content": "Field", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Section of the road where work was partially done \nThe delayed completion of works not only leads to waste of government resources but also hampers service delivery to the communities. \nThe Accounting Officer explained that the contract had been extended for five (05) months to allow the contractor complete the works but no evidence was availed to confirm the extension. \nI advised the Accounting Officer to expedite the process of the project completion for timely service delivery. \n7.0", "metadata": {"headings": [{"headings_0": {"content": "Inspection on 25/10/2018", "page": 14, "level": 2}}, {"headings_1": {"content": "Field", "page": 14, "level": 2}}, [{"headings_0": {"content": "Inspection on 25/10/2018", "page": 14, "level": 2}}, {"headings_1": {"content": "Field", "page": 14, "level": 2}}], [{"headings_0": {"content": "Inspection on 25/10/2018", "page": 14, "level": 2}}, {"headings_1": {"content": "Field", "page": 14, "level": 2}}]], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "metadata": {"headings": [{"headings_0": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}, {"headings_1": {"content": "Inspection on 25/10/2018", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Section 2 of the project funds access criteria document states that the YLP Support will be accessed by Youth Groups that will have expressed interest, passed the beneficiary selection criteria, and generated viable projects that are approved by the District Technical Planning Committee. \nIt was observed that the 39 th disbursement of UGX.69,515,000 for FY 2017-18 that was released by the Ministry of Gender, Labour and Social Development to the district YLP Account (No.07547680004-Bank of Africa) on 8 th May, 2018 had not been disbursed to the respective approved youth interest groups by the year end and by the time of audit (October 2018) as shown in Appendix III: \nI advised the Accounting Officer to streamline the disbursement process and ensure timely disbursement of funds to the approved groups. \n8.0", "metadata": {"headings": [{"headings_0": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}, {"headings_1": {"content": "Inspection on 25/10/2018", "page": 14, "level": 2}}, [{"headings_0": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}, {"headings_1": {"content": "Inspection on 25/10/2018", "page": 14, "level": 2}}], [{"headings_0": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}, {"headings_1": {"content": "Inspection on 25/10/2018", "page": 14, "level": 2}}], [{"headings_0": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}, {"headings_1": {"content": "Inspection on 25/10/2018", "page": 14, "level": 2}}]], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Non-Assessment of Taxable Revenue", "metadata": {"headings": [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}, {"headings_1": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Paragraph 4.3 of Local Government Financial and Accounting Manual 2007 provides that the Chief Executive should carry out proper assessment of the council\u2019s revenue regularly. In order for proper assessment to be carried out, the process should start with the enumeration exercise conducted by a team of enumerators who should record all the sources of income for each individual tax payer in the district. \nIt was however observed that there was no evidence that revenue enumeration and assessments were carried out for all revenue sources. This therefore implies that the budgeted local revenue of UGX.606, 755,700 was not informed. \nConsequently, the council was unable to establish and disclose the amount for local revenue billed during the year in the statement of Arrears of revenues accompanying the financial statements. \nThe Accounting Officer attributed this to staffing gaps mainly for enumerators (the Parish Chiefs) and low capacity of the enumerators since they were not trained on their roles. \nI advised the Accounting Officer to ensure that proper assessment of revenue sources is regularly carried out to enable fair estimates to be made. \n9.0 \nSummary of exceptions raised in the PPDA audit report of the district for the financial year ended 30 th June, 2018. \nPPDA carried out a procurement audit and the exceptions are included in appendix \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.", "metadata": {"headings": [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}, {"headings_1": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}, [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}, {"headings_1": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}], [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}, {"headings_1": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}], [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}, {"headings_1": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}], [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}, {"headings_1": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}], [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}, {"headings_1": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}], [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}, {"headings_1": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}]], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 16, "level": 1}}, {"headings_1": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}], "page": 16, "document_name": "Gulu DLG 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 Gulu District Local Government.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 16, "level": 1}}, {"headings_1": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and the Public Finance Management Act 2015 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 District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the District\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 16, "level": 1}}, {"headings_1": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 16, "level": 1}}, {"headings_1": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}]], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Auditor General\u2019s Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 16, "level": 1}}], "page": 16, "document_name": "Gulu DLG 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 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 General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 16, "level": 1}}], "page": 16, "document_name": "Gulu DLG 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", "metadata": {"headings": [{"headings_0": {"content": "Auditor General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 16, "level": 1}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "list"}}, {"content": "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": "Auditor General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 16, "level": 1}}], "page": 17, "document_name": "Gulu DLG 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 Company\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the 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 Company\u2019s ability to continue as a going concern. 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 Company to cease to continue as a going concern.\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 General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 16, "level": 1}}], "page": 17, "document_name": "Gulu DLG 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. \nthe adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 16, "level": 1}}, [{"headings_0": {"content": "Auditor General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 16, "level": 1}}]], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 18, "level": 1}}, {"headings_1": {"content": "Auditor General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 18, "level": 1}}, {"headings_1": {"content": "Auditor General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2018", "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": 18, "level": 1}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 18, "level": 1}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "The 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": 18, "level": 1}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 18, "level": 1}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "10.0 Management of Natural Resources", "metadata": {"headings": [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 18, "level": 1}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "10.1 Unlicensed Activities on Natural resources \nAccording to Sec. 38(3) of the National Environment Management Act, the authority may, in consultation with the lead agency and the district environment committee, declare any wetland to be a protected Wetland, thereby excluding or limiting human activities in that wetland while Sec.36 provides for restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency. \nIt was observed that the district does not have a register of the licenses issued for activities carried out on gazetted wetlands. Audit inspection revealed that there were a number of activities illegal carried out on various wetlands and forests in form of cultivations, constructions and waste dumping. \nI advised the Accounting Officer to initiate measures to ensure that utilisation of natural resources is in accordance with the law. \n11.0 Establishment of the Physical Planning Committee. \nSection 9 of the Physical Planning Act 2010 requires each district council to establish a district physical planning committee, which shall consist of among other members a physical planner in private practice appointed by the council on the advice of the secretary to the Board. \nHowever, it was observed that although the physical planning committee had been established and members appointed, the committee lacked a physical planner in private practice who would be responsible for developing physical plans as required by law. Lack of a qualified physical planner can result into preparation of poor physical plans. \nThe Accounting Officer explained that these people are few in the job market and attracting them is difficult. He added that poor remuneration in the civil service makes it hard to attract them but he promised that the district would look for the best way to handle the situation.", "metadata": {"headings": [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 18, "level": 1}}, [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 18, "level": 1}}]], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that a physical planner in private practice is appointed as required by law. \n11.1 Performance of the Physical Planning Committee \nSection 9 of the Physical Planning Act,2010 outlines the functions of the Physical planning Committee which include among others: preparation of physical development plans; recommending to the district council subdivision of land which may have a significant impact on contiguous land or be in breach of any condition registered against a title deed in respect of such land; approving development applications relating to housing estates, industrial location, schools, petrol stations, dumping sites or sewerage treatment, which may have injurious impact on the environment; hearing appeals lodged by persons aggrieved by decisions made by the district physical planner and lower local physical planning committees; and exercising supervisory powers over all lower planning committees. \ndiscuss about the operationalization of the committee. No other activities were performed by the committee other than training of the lower physical planning committees that had just been done. \nPoor performance of the committee denies the community timely accessibility of services rendered by the committee. \nThe Accounting Officer in his response stated that all activities of the sector were funded under local revenue which was not forth coming. \nI advised the Accounting Officer to equally prioritize the committee when allocating the available resources.", "metadata": {"headings": [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 18, "level": 1}}, [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 18, "level": 1}}]], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "11.2 Non Budgeting for the Physical Planning Committee Activities", "metadata": {"headings": [{"headings_0": {"content": "11.2 Non Budgeting for the Physical Planning Committee Activities", "page": 20, "level": 1}}, {"headings_1": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "PART VII, Section 44 of the Physical Planning Act, 2010 provides that all activities of the physical planning committees shall be financed by the local government finances. \nHowever, review of the budget and financial statements of the Council revealed that there was no budget and therefore no expenditure on activities of the committee. Failure to fund activities of the Committees adversely affects their operations. \nThe Accounting Officer explained that more resources had been allocated to facilitate the activities of the district physical planning committee in the 2019/2020 FY budget. \nI advised the Accounting Officer to budget for and fund planned activities of the committee.", "metadata": {"headings": [{"headings_0": {"content": "11.2 Non Budgeting for the Physical Planning Committee Activities", "page": 20, "level": 1}}, {"headings_1": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}, [{"headings_0": {"content": "11.2 Non Budgeting for the Physical Planning Committee Activities", "page": 20, "level": 1}}, {"headings_1": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}], [{"headings_0": {"content": "11.2 Non Budgeting for the Physical Planning Committee Activities", "page": 20, "level": 1}}, {"headings_1": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}], [{"headings_0": {"content": "11.2 Non Budgeting for the Physical Planning Committee Activities", "page": 20, "level": 1}}, {"headings_1": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}]], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "12.0 Management of Road Equipment 12.1 Failure to maintain road equipment records", "metadata": {"headings": [{"headings_0": {"content": "12.0 Management of Road Equipment 12.1 Failure to maintain road equipment records", "page": 20, "level": 1}}, {"headings_1": {"content": "11.2 Non Budgeting for the Physical Planning Committee Activities", "page": 20, "level": 1}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that road equipment records are put in place in accordance with the regulations.", "metadata": {"headings": [{"headings_0": {"content": "12.0 Management of Road Equipment 12.1 Failure to maintain road equipment records", "page": 20, "level": 1}}, {"headings_1": {"content": "11.2 Non Budgeting for the Physical Planning Committee Activities", "page": 20, "level": 1}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "12.2 Non-functional/ Grounded Equipment", "metadata": {"headings": [{"headings_0": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}, {"headings_1": {"content": "12.0 Management of Road Equipment 12.1 Failure to maintain road equipment records", "page": 20, "level": 1}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Section 4h of the guidelines for care and management of road equipment in government ministries, departments and agencies, by ministry of works and transport 2017 provides a step-by-step Repairs Management Process to be followed by users of road equipment. \nIt was however observed that two equipment were grounded and required major repairs as shown in the pictures below;", "metadata": {"headings": [{"headings_0": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}, {"headings_1": {"content": "12.0 Management of Road Equipment 12.1 Failure to maintain road equipment records", "page": 20, "level": 1}}, [{"headings_0": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}, {"headings_1": {"content": "12.0 Management of Road Equipment 12.1 Failure to maintain road equipment records", "page": 20, "level": 1}}]], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", "", "", "", "", "", ""], [null, "", "", "", "", "", null], [null, "Grass grown out of the grounded wheel loader", null, "Grounded Grader Reg. UG 1830W", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}, {"headings_1": {"content": "12.0 Management of Road Equipment 12.1 Failure to maintain road equipment records", "page": 20, "level": 1}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "It was further noted that the equipment is not properly maintained as there were no defects reports, no reports to indicate that regular checks are carried out, logbooks to guide in utilization were lacking and no system of quality assurance checks carried out either before or after repairs. \nAn interview with the Assistant Engineering Officer revealed that the funds received were inadequate to handle the required major repairs of the equipment. \nI advised the Accounting Officer to expedite the process of repairing the grounded equipment\u2019s.", "metadata": {"headings": [{"headings_0": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}, {"headings_1": {"content": "12.0 Management of Road Equipment 12.1 Failure to maintain road equipment records", "page": 20, "level": 1}}, [{"headings_0": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}, {"headings_1": {"content": "12.0 Management of Road Equipment 12.1 Failure to maintain road equipment records", "page": 20, "level": 1}}], [{"headings_0": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}, {"headings_1": {"content": "12.0 Management of Road Equipment 12.1 Failure to maintain road equipment records", "page": 20, "level": 1}}]], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "13.0 Status of Basic Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}, {"headings_1": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Section 5.17 of the Service standards & Service delivery standards for the Health Sector, 2016 requires that medical equipment is available and properly maintained to meet the needs of the patient population. However, a review of Awach Health Centre IV departments\u2019 reports and audit inspection revealed that a number of medical equipment was lacking and some was not in fair condition as shown in Appendix V. \nConsequently, patients are referred to distant Facilities to receive the same services like caesarean section, circumcision and other operations that could be done by a health Centre IV. \nThe Accounting Officer promised to plan and forward the request to the National Medical Stores for consideration. \n13.1", "metadata": {"headings": [{"headings_0": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}, {"headings_1": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}, [{"headings_0": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}, {"headings_1": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}], [{"headings_0": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}, {"headings_1": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}], [{"headings_0": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}, {"headings_1": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}]], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Failure to record medical equipment in the district assets register", "metadata": {"headings": [{"headings_0": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}, {"headings_1": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "The Local Government Financial and Accounting Regulations 2007 section 59 (e) requires local councils to maintain Fixed Assets registers, and this is expounded by the Local Governments Financial and Accounting Manual 2007 section 2.3.1.4. (2). \nHowever, review of the fixed assets register revealed the medical equipment and other assets at the health facility level (Awach HC IV) were not recorded therein. \nThe Accounting Officer provided no response to the issue. \nContrary to the above, it was noted that procurements worth UGX 356,707,842 lacked appropriate supporting documentation as shown in Appendix VI. \nThere is a possibility that some procurement procedures were not followed during the procurement processes. \nThe accounting officer stated that at the time of audit these documents were still with PPDA. \nI advised the Accounting Officer to always keep documents in their principle place. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}, {"headings_1": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}, [{"headings_0": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}, {"headings_1": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}], [{"headings_0": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}, {"headings_1": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}], [{"headings_0": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}, {"headings_1": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}], [{"headings_0": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}, {"headings_1": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}], [{"headings_0": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}, {"headings_1": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}]], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}, {"headings_1": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "KAMPALA \n17 th December, 2018", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}, {"headings_1": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}, {"headings_1": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}]], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Appendix I: Noncompliance with the repayment schedule", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": [["1", "Unyama B Wilobo Wire Ox- Cultivation Project", "N091060304001", "4,700,000", "1,650,000", "**35**", "3,050,000", "65"], ["2", "Agung Atem Lwak Youth Ox- Cultivation Project", "N091060407001", "7,691,000", "4,150,000", "54", "3,541,000", "46"], ["3", "Kal Center Lonyo Tek Vegetable Growers", "N091050107001", "5,000,000", "0", "0", "5,000,000", "100"], ["4", "Cwinyi Youth Fish Farming Group Oilong Jing", "N092020604001", "4,550,000", "0", "0", "4,550,000", "100"], ["5", "Lugore Piggery Youth Group", "N091040302001", "7,527,000", "0", "0", "7,527,000", "100"], ["6", "Corner Ward Ribbe Aye Teko Piggery Youth Group", "N091030204001", "8,000,000", "3,659,650", "45.7", "4,340,350", "54.3"], ["7", "Agoro Opar Pi Bulu Piggery Youth Group", "N091040101001", "8,877,000", "0", "0", "8,877,000", "100"], ["8", "Lapeta Vision Ahead Youth Piggery Project", "N091060104001", "5,034,000", "0", "0", "5,034,000", "100"], ["9", "Te-Ogali Piggery Project", "N092060504001", "8,100,000", "0", "0", "8,100,000", "100"], ["10", "Pato Ngecani Piggery Project", "N092010207001", "8,280,000", "2,000,000", "24.2", "6,280,000", "75.8"], ["11", "Peyweka Piggery Project Owak Cac", "N092060104001", "8,200,000", "1,250,000", "15.3", "6,950,000", "84.7"], ["12", "Loyoboo A Utem Gum Youth Piggery Project", "N091060203001", "6,238,000", "300,000", "4.6", "5,938,000", "95.4"], ["13", "Piggery Project Owak Youth", "N091020102001", "6,500,000", "0", "0", "6,500,000", "100"], ["14", "Gweno Twom Tampi Anyim Brick Laying", "N092060203001", "4,500,000", "800,000", "17.7", "3,700,000", "82.3"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["S/N", "Project Name", "Code", "Disbursed Amounts (Ushs)", "Amount Recovered", "Perce ntage Reco very", "Outstanding Amount", "Percent age Outsta nding"], "type": "table"}}, {"content": [["", "Youth Group", "", "", "", "", "", ""], ["15", "Ibar Ribe Ber Produce Buying & Selling Youth Group", "N092010301001", "7,100,000", "1,050,000", "14.7", "6,050,000", "85.3"], ["16", "Atyang Wa Roco Kwo Produce Buying & Selling Group", "N092030101001", "8,200,000", "3,500,000", "42.7", "4,700,000", "57.3"], ["17", "Oroko Wapwoyo Lutela Produce Buying & Selling Group", "N091040203001", "8,120,000", "6,800,000", "83.7", "1,320,000", "16.3"], ["18", "Boke Ber Wa Ool Ki Lego Jami Youth Goat Rearing Group", "N091030402001", "8,145,000", "2,513,200", "30.8", "5,631,800", "69.2"], ["19", "Laminadera Youth Crop Farming", "N092020406001", "6,468,000", "4,200,000", "65", "2,268,000", "35"], ["20", "Labworomor Youth Farming Group", "N092020202001", "6,320,000", "500,000", "8", "5,820,000", "92"], ["21", "Cet Kana Youth Piggery Project", "N091020204001", "8,676,000", "960,000", "11", "7,716,000", "89"], ["22", "Youth Masonry & Brick Laying Project Lawiya Dul", "N091020303001", "6,445,000", "1,600,000", "25", "4,845,000", "75"], ["23", "Youth Grinding Milling Group Rom Yele Pi Kwo", "N092020509001", "6,505,000", "0", "0", "6,505,000", "100"], ["24", "Lukodi Youth Produce Buying & Selling Project", "N091020601001", "6,199,000", "1,300,000", "21", "4,899,000", "79"], ["25", "Ryemocan Youth Produce Dealers Project Latin Nyer", "N092040206001", "7,460,000", "500,000", "6.7", "6,960,000", "93.3"], ["26", "Youth Produce Buying & Selling Project Opit Mayot Peke", "N092040505001", "8,750,000", "200,000", "23", "8,550,000", "77"], ["27", "Opwach Dii Cwinyi Youth Produce Buying & Selling Project", "N092040104001", "9,460,000", "202,500", "2.1", "9,257,500", "97.9"], ["28", "Wan Youth Produce Buying & Selling Project Keto Wutem", "N092030403001", "7,998,000", "6,000,000", "75", "1,998,000", "25"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["S/N", "Project Name", "Code", "Disbursed Amounts (Ushs)", "Amount Recovered", "Perce ntage Reco very", "Outstanding Amount", "Percent age Outsta nding"], "type": "table"}}, {"content": [["29", "Hima Pe Nongi Labedo Youth Produce Buying & Selling Project", "N092030308001", "7,975,000", "2,350,000", "29.4", "5,625,000", "70.6"], ["30", "Oguru Wor Tweroni Youth Produce Buying & Selling Project", "N091010401001", "8,621,500", "2,043,000", "23.7", "6,578,500", "76.3"], ["31", "Acut Omer Youth Produce Buying & Selling Project", "N091010306002", "8,642,800", "6,500,000", "75.2", "2,142,800", "24.8"], ["32", "Payuta Straight Talk Youth Group", "N091010203001", "8,050,000", "5,919,000", "73.5", "2,131,000", "26.5"], ["33", "Paminano Produce Buying & Selling", "N091020702001", "8,020,000", "6,127,500", "76.7", "1,892,500", "23.3"], ["34", "Obwolo Mic Pa Lacwec Youth Livestock Project", "N092020604001", "8,000,000", "4,000,000", "50", "4,000,000", "50"], ["35", "Camp Tek Youth Animal Buying & Selling Abili Bedo I", "N092020306001", "8,150,000", "0", "0", "8,150,000", "100"], ["36", "Kalo Ox- Cultivation Project Awoonyim Wang", "N091050302001", "8,870,000", "200,000", "2.2", "8,670,000", "97.8"], ["37", "Aremo A Can Yela Animal Traction Youth Group", "N092010404001", "7,100,000", "650,000", "9.2", "6,450,000", "80.8"], ["38", "Horti Cultural Crop Production Group Acwera United", "N092010509002", "6,800,000", "1,000,000", "14.7", "5,800,000", "85.3"], ["39", "Piggery Project Patalira Kica Ber", "N092060306001", "7,464,000", "5,950,000", "79.7", "1,514,000", "20.3"], ["40", "Piggery Project Adak Alliance", "N091050305001", "9,215,000", "0", "0", "9,215,000", "100"], ["41", "Paminmel Agro Forestry /Tree Nursery Project", "N091020503001", "8,250,000", "0", "0", "8,250,000", "100"], ["42", "Dino Aol Kilonge Produce Buying & Selling Group", "N092050207001", "7,600,000", "2,450,000", "32.2", "5,150,000", "67.8"], ["43", "Agro-Business Group Odek Centre", "N092050404002", "7,400,000", "850,000", "11.4", "6,550,000", "88.6"], ["44", "Waryemo Can Produce Buying & Selling Group Pageya", "N091010103001", "7,332,000", "1,240,000", "17", "6,092,000", "83"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["S/N", "Project Name", "Code", "Disbursed Amounts (Ushs)", "Amount Recovered", "Perce ntage Reco very", "Outstanding Amount", "Percent age Outsta nding"], "type": "table"}}, {"content": [["45", "Pok Ogali Youth Ox-Cultivation Project", "N091040303001", "6,758,000", "0", "0", "6,758,000", "100"], ["46", "Lakwaya Ox- Cultivation Youth Project", "N092040404001", "6,450,000", "1,300,000", "20.1", "5,150,000", "79.9"], ["47", "Kiteny Tam Pi Diki Youth Piggery Project", "N091040301001", "8,425,000", "0", "0", "8,425,000", "100"], ["48", "Lajwatek Progressive Youth Piggery Project", "N092020502001", "7,550,000", "1,000,000", "13.2", "6,550,000", "86.8"], ["49", "Oguru Produce Buying & Selling", "N091020304001", "7,054,200", "4,130,000", "58.5", "2,924,200", "41.5"], ["50", "Kulukeno Produce Buying & Selling", "N091020501001", "5,000,000", "2,000,000", "40", "3,000,000", "60"], ["Wanglobo Produce Buying & Selling", "N092040305001", "4,865,000", "0", "0", "4,865,000", "100", null], ["", "**Total**", "", "**372,635,500**", "**90,844,850**", "**24.4**", "**281,790,650**", "**75.6**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["S/N", "Project Name", "Code", "Disbursed Amounts (Ushs)", "Amount Recovered", "Perce ntage Reco very", "Outstanding Amount", "Percent age Outsta nding"], "type": "table"}}, {"content": "51", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": [["**Periodic Road Maintenance**", null, null, "", "", "", "", "", "", "", ""], ["**N/A**", "", "", "", "", "", "", "", "", "", ""], ["**Routine Mechanised**", null, null, null, null, "", "", "", "", "", ""], ["1", "Akonyibedo- Omoti", "17", "17", "0.00", "69,540,571", "69,540,571", "69,573,000", "- 32,429", "", ""], ["2", "Cooper Cetcan- Pugwinyi", "15.5", "16", "-0.50", "65,000,000", "65,000,000", "64,973,800", "26,200", "", ""], ["3", "Pageya Omel", "11", "11.2", "-0.20", "41,509,226", "41,509,226", "41,503,500", "5,726", "", ""], ["4", "Negri- Paiminano- Lalem", "6.5", "6.3", "0.20", "42,155,000", "42,155,000", "42,155,000", "-", "", ""], ["5", "Paicho- Corner Mega", "8.5", "8.9", "-0.40", "10,872,047", "10,872,047", "10,872,020", "27", "", ""], ["", "", "58.5", "59.4", "-0.9", "229,076,844", "229,076,844", "229,077,320", "- 476", "", ""], ["**Routine manual**", null, "", "", "", "", "", "", "", "", ""], ["1", "Abera- Awach", "19.20", "19.20", "0", "5,843,072", "5,843,072", "5,843,072", "0", "", ""], ["2", "Akonyibedo- Omoti", "22.50", "22.50", "0", "6,847,352", "6,847,352", "6,847,352", "0", "", ""], ["3", "Awach-Arut", "12.40", "12.40", "0", "", "", "3,773,652", "0", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Met hod", "Activity/R oad Name", "Planned Output/ Quantity", "Actual Output/ Quantity", "Variance in Output/ quantity", "Amount Budgeted (UGX))", "Amount Released (UGX)", "Amount spent (UGX)", "Variance (UGX)", "Mgt Explanation", "Audit Remarks"], "type": "table"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", "3,773,652", "3,773,652", "00", "", "", "", null, null, null, null], ["4", "Awach- Paibona", "19.60", "0", "19.6", "5,964,804", "5,964,804", "0", "5,964,804", "Due for routine.", "The road was a very poor state that could not be improved used manual maintenance."], ["5", "Bardege- Lalem- Pugwinyi", "31.80", "31.80", "0", "9,677,588", "9,677,588", "9,677,588", "0", "", ""], ["6", "Cwero- Omel- Lapuda", "18.80", "18.80", "0", "5,721,344", "5,721,344", "5,721,344", "0", "", ""], ["7", "Coope- Monroc", "9.60", "9.60", "0", "2,921,536", "2,921,536", "2,921,536", "0", "", ""], ["8", "Coope- Cwtkana- Pugwinyi", "17.50", "17.50", "0", "5,325,716", "5,325,716", "5,325,716", "0", "", ""], ["9", "Cwero- Omel-Minja", "27.00", "27.0", "0", "8,216,820", "8,216,820", "0", "8,216,820", "Done by ministry of works", ""], ["10", "koco Angwen- Corner pa Oteri", "4.90", "4.90", "0", "1,491,200", "1,491,200", "1,491,200", "0", "", ""], ["11", "Laroo- Pageya", "4.20", "4.20", "0", "1,278,172", "1,278,172", "0", "1,278,172", "Under Low cost sealing", ""], ["12", "Laroo- Unyama", "4.00", "4.00", "0", "1,217,308", "1,217,308", "0", "1,217,308", "Done using mechanised routine", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Met hod", "Activity/R oad Name", "Planned Output/ Quantity", "Actual Output/ Quantity", "Variance in Output/ quantity", "Amount Budgeted (UGX))", "Amount Released (UGX)", "Amount spent (UGX)", "Variance (UGX)", "Mgt Explanation", "Audit Remarks"], "type": "table"}}, {"content": "28", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["13", "Lukome- Gwdendiya", "13.00", "13.00", "0", "3,956,248", "3,956,248", "3,956,248", "0", "", ""], ["14", "c", "9.00", "9.00", "0", "2,738,940", "2,738,940", "2,738,940", "0", "", ""], ["15", "Pageya Omel", "37.00", "37.00", "0", "11,260,088", "11,260,088", "11,260,088", "0", "", ""], ["16", "Paicho- Corner Mega", "8.50", "8.50", "0", "2,586,776", "2,586,776", "2,586,776", "0", "", ""], ["17", "Paicho- Patiko", "22.40", "22.40", "0", "6,816,920", "6,816,920", "6,816,920", "0", "", ""], ["18", "Palaro-Mede", "25.50", "25.50", "0", "7,760,332", "7,760,332", "7,760,332", "0", "", ""], ["19", "Patiko HQ- Gwendiya Market", "11.50", "11.50", "0", "3,499,756", "3,499,756", "3,499,756", "0", "", ""], ["20", "Unyama- Pageya", "4.20", "4.20", "0", "1,278,172", "1,278,172", "0", "1,278,172", "Done by China railways No. 6", ""], ["", "", "322.6", "263.6", "19.6", "98,175,796", "98,175,796", "63,756,444", "17,955,276", "", "The Amount in variance was used to implement culvert installation along Arut \u2013 Awach road."], ["**Transfer to Sub Counties**", null, "", "", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Met hod", "Activity/R oad Name", "Planned Output/ Quantity", "Actual Output/ Quantity", "Variance in Output/ quantity", "Amount Budgeted (UGX))", "Amount Released (UGX)", "Amount spent (UGX)", "Variance (UGX)", "Mgt Explanation", "Audit Remarks"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", "Community Access Roads (CAR) Road Bottle Neck Improvemen t", "64.7", "N/A", "N/A", "46,331,38 4", "46,331,384", "46,331,384", "0", "", "These funds will be audited independently in sub counties. Thus, verification of actual output could not be done. However, transfer could not be confirmed since the transfer vouchers were not supported by acknowledgement receipts."], ["**Mechanical Imprest**", null, null, "", "", "", "", "", "", "", ""], ["", "Mechanical Imprest", "N/A", "N/A", "N/A", "69,611,430", "69,611,430", "57,306,578", "12,304,852", "Systems failure to process payment.", "Variance in mechanical imprest resulted into failure to maintain some vehicles and road equipments."], ["DE Office operation expenses", null, "", "", "", "", "", "", "", "", ""], ["", "Office operation in DE Office", "N/A", "N/A", "N/A", "28,400,000", "28,400,000", "26,635,457", "1,764,543", "", "All activities in District Engineers office were implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}], "page": 31, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Met hod", "Activity/R oad Name", "Planned Output/ Quantity", "Actual Output/ Quantity", "Variance in Output/ quantity", "Amount Budgeted (UGX))", "Amount Released (UGX)", "Amount spent (UGX)", "Variance (UGX)", "Mgt Explanation", "Audit Remarks"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}, {"headings_1": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}], "page": 31, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Appendix III: Non- disbursement of Youth funds for FY 2017-18", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Non- disbursement of Youth funds for FY 2017-18", "page": 32, "level": 1}}, {"headings_1": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}], "page": 32, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": [["Unyama", "Coopil MIC Pa Lacwer Youty Ox- Traction", "Agriculture", "10", "8,400,000"], ["Patiko", "kacel Ox- Pajaa WatekYouth cultivation", "Agriculture", "10", "8,410,000"], ["Awach", "Oguru Bod Ki Gen Animal Traction.", "Agriculture", "15", "7,390,000"], ["Bungatira", "Twon Okun Ribbe Ber youth Farmers", "Agriculture", "10", "7,795,000"], ["Unyama", "Oguru Tic Ryoma Can Youth Piggery Group.", "Agriculture", "12", "7,900,000"], ["Unyama", "Unyama A Diro Pe Rora Youth Poultry group", "Agriculture", "11", "8,580,000"], ["Awach", "Boli Pi Cing Maleng grinding Mill.", "Industry/Agro", "10", "6,840,000"], ["Patiko", "Anyodwe Producers Youth", "Trade", "12", "7,100,000"], ["Patiko", "Angany Can Kwoki Youth Produce Traders", "Trade", "10", "7,100,000"], ["**Total**", "", "", "**100**", "**69,515,000**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Non- disbursement of Youth funds for FY 2017-18", "page": 32, "level": 1}}, {"headings_1": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}], "page": 32, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Sub County", "Names of the YIGs", "Activity for implementation", "Number of beneficiaries.", "Amount to be disbursed"], "type": "table"}}, {"content": "Appendix IV: PPDA Procurement Audit Findings", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}, {"headings_1": {"content": "Appendix III: Non- disbursement of Youth funds for FY 2017-18", "page": 32, "level": 1}}], "page": 33, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": [["**1.**", "**Management of works under force account mechanism:** On 24 th November 2017, Gulu Municipal Council\u2019s Contracts Committee approved works estimated at UGX 224,359,800 to be implemented under force account mechanism for the following roads: i. Akonyi Bedo-Omoti road 17Km out of 22.5Km at the cost of UGX ii. Pageya \u2013Omel road 11KM out of 37Km at a total cost of UGX iii. Coope \u2013Cetkana \u2013Pugwinyi road 15.5Km out of 17.5Km at a total cost of UGX 64,973,800; iv. Negri \u2013Paminano Road 6.5Km out 6.5Km at a total cost of UGX v. Paicho \u2013Corner \u2013Mega 8.5Km out of 8.5Km at the total cost of UGX 64,857,800; 41,505,500; 42,155,000; and 10,867,000. The Authority noted the following; a) There was no evidence of any procurement process for inputs required for works except fuel contrary to Regulation 4 of the PPDA (Force Account Mechanism) Regulations, 2014.E.g. building materials, fuel, Traxcavator & Low Bed. b) The Authority also observed that throughout the financial year there was no report submitted to the office of the Accounting Officer on works undertaken using the force account mechanism contrary to Regulation 5 (5) of the PPDA (Force Account Mechanism) Regulations, 2014.", "Mismanagement of resources allocated for works under the force account mechanism.", "The Accounting Officer should ensure procurement procedures are followed when procuring inputs under force account. that"], ["**2.**", "**Deficiency and non-performance of the Procurement Unit:** During the audit, the Authority made the following observations a) The Procurement and Disposal Unit failed to submit quarterly reports", "Failure to procurements hinders accountability. report on undertaken", "The Chief Administrative Officer should strengthen the internal controls on record"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}, {"headings_1": {"content": "Appendix III: Non- disbursement of Youth funds for FY 2017-18", "page": 32, "level": 1}}], "page": 33, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["No", "Finding", "Risk/Implication", "Recommendation"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}, {"headings_1": {"content": "Appendix III: Non- disbursement of Youth funds for FY 2017-18", "page": 32, "level": 1}}], "page": 33, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", "on procurement and disposal for the entire financial year 2017/2018 as per the guideline issued by the Authority. The quarterly reports were later submitted on 7 th September 2018 without the respective Contracts Committee minutes. b) There were three hundred ninety eight (398) procurement transaction payments worth UGX 758,059,547 in the IFMS purchase register which were entered by the Procurement Officer but did not follow the pre-requisite procurement procedures such as raising requisitions, conducting a bidding process, evaluation of bids and issuance of call off orders for those under framework arrangement as required under the PPDA Act, 2003 and Local Governments (PPDA) Regulations, 2006\\. These included among others; Newspaper adverts, accounting books, banana suckers, blankets and bed sheets for nodding, book shelves/filing cabinets, borehole pump parts, materials, fuel, furniture, goods for agricultural extension, grader blade, hire of road equipment, laptop, local materials, meals and refreshments, motorcycle repair, mowing, payment for gravel, camera, vehicle repair and service, food for nodding, tonner and vehicle tyres. c) During the audit, the Procurement Officer informed the auditors that there were five (5) Contracts Committee sittings during the financial year under review, only three sets of minutes were on the Contracts Committee minute file. d) All the sampled procurement action files reviewed during the audit were incomplete despite the Entity being notified early hence an indicator of poor record keeping. e) Furthermore there were numerous inconsistencies in the procurement action files which are discussed in detail in this management letter.", "", "keeping Procurement Unit. within the and Disposal"], ["**3.**", "**Suspected fraudulent payments for repair of motorcycles:** The Authority found a series of payments entered by the Procurement Officer in the IFMS purchase register worth UGX 8,330,000 attributed to repair of motorcycles that appeared fictitious and lacked evidence to prove that the services were required and procured in accordance with the Local", "Loss of money and citizens denied service delivery.", "The Chief Administrative Officer should farther investigate and bring to book any persons found responsible for fraudulent activities"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}, {"headings_1": {"content": "Appendix III: Non- disbursement of Youth funds for FY 2017-18", "page": 32, "level": 1}}], "page": 34, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["No", "Finding", "Risk/Implication", "Recommendation"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}, {"headings_1": {"content": "Appendix III: Non- disbursement of Youth funds for FY 2017-18", "page": 32, "level": 1}}], "page": 34, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", "Governments (PPDA) Regulations, 2006 and guidelines and fairly executed. *Suspected fraudulent payment for repair of motorcycles* **GoU Departme Provider No.** nt** **Report (UGX)** Production Gene 490,000 **LG SOB** i 2662 **Subject of Procuremen** **t** Motorcycle repair Motorcycle repair -Oyet Fred Motorcycle repair Motorcycle repair Motorcycle repair Motorcycle repair Motorcycle repair 2664 Production Gene 490,000 ii 2665 Production Gene 490,000 iii 2666 Production Gene 490,000 iv 2657 Production Gene 490,000 v 2658 Production Gene 490,000 vi Construction and Motor Garage Construction and Motor Garage Construction and Motor Garage Construction and Motor Garage Construction and Motor Garage Construction and Motor Garage Construction 2659 Production Gene 490,000 vii", "including recovery of any lost funds."], ["**No.**", null, null], ["i", null, null], ["ii", null, null], ["iii", null, null], ["iv", null, null], ["v", null, null], ["vi", null, null], ["vii", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}, {"headings_1": {"content": "Appendix III: Non- disbursement of Youth funds for FY 2017-18", "page": 32, "level": 1}}], "page": 35, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}, {"headings_1": {"content": "Appendix III: Non- disbursement of Youth funds for FY 2017-18", "page": 32, "level": 1}}], "page": 35, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "and Motor \nGarage \nviii 2660 Motorcycle Production Gene 490,000 repair \nConstruction \nand Motor \nGarage \nix 2661 Motorcycle Production Gene 490,000 repair \nConstruction \nand Motor \nGarage \nx 2667 Motorcycle Production Gene 490,000 repair \nConstruction \nand Motor \nGarage \nxi 2668 Motorcycle Production Gene 490,000 repair \nConstruction \nand Motor \nGarage \nxii 2589 Repair Production Nile Energy 490,000 Motorcycle \nLimited \nxiii 2590 Repair Production Nile Energy 490,000 Motorcycle \nLimited \nxiv 2591 Repair Production Nile Energy 490,000 Motorcycle \nLimited \nxv 2592 Repair Production Nile Energy 490,000 Motorcycle \nLimited \nxvi 2593 Repair Production Nile Energy 490,000 Motorcycle \nLimited \nxvii 2727 Repair of Production Nile Energy 490,000 Motorcycle \nLimited", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}, {"headings_1": {"content": "Appendix III: Non- disbursement of Youth funds for FY 2017-18", "page": 32, "level": 1}}], "page": 36, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 36, "level": 5}}, {"headings_1": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}], "page": 36, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "8,330,00", "metadata": {"headings": [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, {"headings_1": {"content": "Total", "page": 36, "level": 5}}], "page": 36, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "0 \n35", "metadata": {"headings": [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, {"headings_1": {"content": "Total", "page": 36, "level": 5}}, [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, {"headings_1": {"content": "Total", "page": 36, "level": 5}}]], "page": 36, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["**4.**", "**Suspected fraudulent evaluation of bids:** The Authority found that in the following procurement transactions there were fraudulent actions as described below: a) Some of the bids that had been received were not evaluated. b) Some firms were not issued bidding documents but had bids being evaluated. c) Bids from some firms were evaluated without a record of being received and opened by the Entity. *Fraudulent evaluation of bids* **No. Subject Amount (UGX)** **Finding** Renovation of one block of four classrooms at Akonyibedo PS in Unyama Sub- County Renovation of water born toilet behind DHO office the district headquarters at i.e. 34,950,000 The record of bid opening had only one firm i.e. De-wats Company however, two more companies Beep Investment (U) Ltd & Denflo Construction Company Ltd were evaluated. 14,551,400 Out of the three bids that were received, only two bids of Asienjo General Enterprises (U) Ltd & Agresia Holdings Ltd were evaluated. The Bid of Fink Enterprises was not evaluated. iii Construction of 4 28,484,076 Out of the three bids that were i ii", "The Entity was exposed to a risk of unfair advantage being given to some firms at the cost of other potentially competent firms.", "The Chief Administrative Officer should compel the Procurement Officer to show cause as to why disciplinary action should not be taken against him."]], "metadata": {"headings": [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, {"headings_1": {"content": "Total", "page": 36, "level": 5}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_7", "column_8"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, {"headings_1": {"content": "Total", "page": 36, "level": 5}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", "stances drainable latrine with urinal at Lugore HC II in Labworomore Parish in Palaro Sub-county", "", "received, only the bid of Deg Bedo Company Ltd was evaluated. Bids submitted by Kica Ber General Traders Ltd and OCF Construction & General Merchandise Ltd were not evaluated. Deg Bedo Company was recommended award despite not complying with the required bid validity i.e. they proposed 30 days and the requirements was 90 days Ltd for", "", "", ""], ["iv", "and of II in Renovation expansion Lugore HC OPD Labworomore Parish in Palaro Sub-county", "47,558,600", "Out of the three bids that were received, only the bid of Deg Bedo Company Ltd was evaluated. Bids submitted by Davico General Supplies & Construction (U) Ltd and Cumuni Holdings Ltd were not evaluated. Deg Bedo Company was recommended award despite not complying with the required bid validity i.e. they proposed 30 days and the requirements was 90 days Ltd for", "", "", ""], ["v", "low sealing at Design of cost Laroo-Pageya", "45,068,000", "Two bids i.e. from Techno Design Engineering Ltd and MBJ Technology Ltd were evaluated however there was no proof of their receipt and", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, {"headings_1": {"content": "Total", "page": 36, "level": 5}}], "page": 38, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, {"headings_1": {"content": "Total", "page": 36, "level": 5}}], "page": 38, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", "subsequent bid opening.", "", "", "", null, null], ["vi", "771 tree to sub Supply of 1,950 passion fruits to production department mango seedlings Patiko county,under PMG and DDEG Funding", "Various rates", "While the evaluation report listed 4 firms that responded, only 2 were evaluated i.e. Amlo Holdings Ltd & Ibinoga Construction & General Merchandise. Latong & Sons Co. Ltd and Alabama Crown Ltd were not evaluated.", "", "", ""], ["vi", "Construction fish pond Agonga Bungatira county of in Parish, sub-", "22,800,000", "record of receipt had 3 firms however only one firm was evaluated i.e. Stanhope Construction And General Merchandise Ltd. AKA Construction and Ibinonga construction & general merchandise not evaluated. were", "", "", ""], ["vii", "Deep borehole apron casting and hand pump installation of 7 boreholes in Awach, Paicho, Unyama, Patiko, Bungantira and Palaro sub-county", "41,468,000", "Whereas 2 bids were received only one i.e. that of Balcon Engineering was evaluated& the one of Agola Enterprises Ltd not evaluated. Ltd", "", "", ""], ["viii", "borehole 7 in drilling boreholes of Deep", "85,904,000", "Whereas bids from PMP Holdings Ltd & BM Watsan Holdings Ltd were evaluated,", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, {"headings_1": {"content": "Total", "page": 36, "level": 5}}], "page": 39, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["", "stances drainable latrine with urinal at Lugore HC II in Labworomore Parish in Palaro Sub-county", "", "received, only the bid of Deg Bedo Company Ltd was evaluated. Bids submitted by Kica Ber General Traders Ltd and OCF Construction & General Merchandise Ltd were not evaluated. Deg Bedo Company was recommended award despite not complying with the required bid validity i.e. they proposed 30 days and the requirements was 90 days Ltd for", "", "", ""], "type": "table"}}, {"content": "38 \nAwach, Paicho, \nbids were not received from \nBungatira, \nthese firms. A bid was \nUnyama , Patiko \nreceived from Geobot Water \n& Palaro Sub- \nEngineering Services but not \nCounties \nevaluated. \n39", "metadata": {"headings": [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, {"headings_1": {"content": "Total", "page": 36, "level": 5}}, [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, {"headings_1": {"content": "Total", "page": 36, "level": 5}}], [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, {"headings_1": {"content": "Total", "page": 36, "level": 5}}], [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, {"headings_1": {"content": "Total", "page": 36, "level": 5}}], [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, {"headings_1": {"content": "Total", "page": 36, "level": 5}}], [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, {"headings_1": {"content": "Total", "page": 36, "level": 5}}], [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, {"headings_1": {"content": "Total", "page": 36, "level": 5}}]], "page": 39, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Appendix V: Status of Medical Equipment in Awach HC IV", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Status of Medical Equipment in Awach HC IV", "page": 41, "level": 1}}, {"headings_1": {"content": "8,330,00", "page": 36, "level": 5}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": [["", "C/s sets (caesarean sets)", "5", "For C-Section operations", "0", "N/A", "Needed"], ["", "Oxygen cylinders (large size)", "3", "For administration of Oxygen", "2", "Good", "More needed"], ["", "Hernia sets", "4", "For operation and management of Hernia", "0", "N/A", "Needed"], ["", "D&C sets", "3", "Used for dilatation and curettage", "3", "Good", ""], ["", "MVA", "3", "For manual volume aspiration", "3", "Good", ""], ["", "Ambu bag", "", "", "", "", ""], ["", "1\\. Neonatal", "2", "Used to provide positive pressure ventilation", "2", "Good", ""], ["", "2\\. Adult", "2", "Used to provide positive pressure ventilation", "2", "Good", ""], ["", "Penguin sucker", "2", "Helps in clearing the babies airway", "0", "N/A", "Needed"], ["", "Nasal oxygen prongs", "10", "Used to deliver supplementary oxygen", "10", "Good", ""], ["", "Laparotomy set", "2", "Surgical incision into the abdomen for evacuation or preparation for surgery", "0", "N/A", "Needed"], ["", "Pulse oximeter", "2", "Non-invasive method for monitoring oxygen levels", "1", "Good", "More needed"], ["", "Suction machine", "", "", "", "", ""], ["", "1\\. Manual", "1", "Extraction of mucus and other fluids", "1", "Good", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Status of Medical Equipment in Awach HC IV", "page": 41, "level": 1}}, {"headings_1": {"content": "8,330,00", "page": 36, "level": 5}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["SN", "NAME OF EQUIPMENT", "QUANTITY", "USE/PURPOSE", "EXISTANCE", "CONDITION", "REMARKS"], "type": "table"}}, {"content": [["", "2\\. Electric", "1", "Extraction of mucus and other fluids", "1", "Good", ""], ["", "Boyle\u2019s machine bp calf", "5", "For administering anaesthesia", "0", "N/A", "Needed"], ["", "Anaesthetic trolley", "1", "For administering anaesthesia", "1", "Good", ""], ["", "Oxygen concentrator", "10", "For administering oxygen", "2", "Good", "More needed"], ["", "Portable operating light", "2", "Provide light during operations", "2", "Good", ""], ["", "Laryngoscope", "1", "Used for examining the larynx", "1", "Good", ""], ["", "Blood pressure machines[bp]", "2", "Measuring pressure", "2", "Good", ""], ["", "Autoclave", "", "", "", "Good", ""], ["", "1\\. Electric", "1", "Used for sterilization", "1", "Good", ""], ["", "2\\. Non electric", "1", "Used for sterilization", "1", "Good", ""], ["", "Steam steriliser", "1", "Sterilising medical equipment to get rid of bacteria and other pathogens", "1", "Good", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Status of Medical Equipment in Awach HC IV", "page": 41, "level": 1}}, {"headings_1": {"content": "8,330,00", "page": 36, "level": 5}}], "page": 42, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["SN", "NAME OF EQUIPMENT", "QUANTITY", "USE/PURPOSE", "EXISTANCE", "CONDITION", "REMARKS"], "type": "table"}}, {"content": "Appendix VI: Missing records on Procurement Action files", "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Missing records on Procurement Action files", "page": 42, "level": 1}}, {"headings_1": {"content": "Appendix V: Status of Medical Equipment in Awach HC IV", "page": 41, "level": 1}}], "page": 42, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": [["Gulu508/wrks/2 017- 2018/000004", "Deep drilling of 7 boreholes in Awach, Paicho, Bungatira, Patiko, Unyama and Palaro sub counties under DDEG and DWSCG funding", "Brottos (U) Ltd", "85,904,000", "Availability of funds not completed only 22.8m provided for one borehole under DDEG. Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Missing records on Procurement Action files", "page": 42, "level": 1}}, {"headings_1": {"content": "Appendix V: Status of Medical Equipment in Awach HC IV", "page": 41, "level": 1}}], "page": 42, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Reference Number Procurement", "Subject Procurement of", "Name of Provider/ Contractor", "Contract Value", "Remarks"], "type": "table"}}, {"content": [["", "method and bid document not attached.", null, null, null], ["Gulu508/wrks/2 017- 2018/00029", "Deep borehole apron casting of 7 boreholes in Awach Paicho, Unyama, Patiko and Palaro sub-counties under DDEG and DWSCG", "Balcon Engineering Ltd", "41,468,000", "PPDA form 1 for procurement requisition and confirmation of funds not attached. Records of did issue and receipt not signed. No approval of the method of procurement by the contracts committee."], ["Gulu508/wrks /2017- 2018/00001", "of Construction of one block 2 classrooms with an office attached at Aswa Camp Primary School.", "Awoto Ltd Foundation", "73,978,700", "Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement method and bid document not attached."], ["Gulu508/wrks /2017- 2018/00002", "of Construction of one block 2 classrooms at Palaro Primary School", "Roovaco Company Ltd", "60,650,922", "Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement method and bid document not attached."], ["Gulu508/wrks/2 017- 2018/00003", "of Construction of one block 2 classrooms at Tegot Primary School", "Lacan Bil (u) Ltd", "61,220,660", "Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement method and bid document not attached."], ["Not indicated", "Renovation of administration building DDEG funding under", "Lacan Bill (U) Ltd", "33,485,560", "Procurement not reported on. PPDA form 1 for procurement requisition and confirmation of funds not attached. Records of did issue and receipt not signed. No approval of the method of procurement by the contracts committee."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Missing records on Procurement Action files", "page": 42, "level": 1}}, {"headings_1": {"content": "Appendix V: Status of Medical Equipment in Awach HC IV", "page": 41, "level": 1}}], "page": 43, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Reference Number Procurement", "Subject Procurement of", "Name of Provider/ Contractor", "Contract Value", "Remarks"], "type": "table"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["Opinion - 4", "Key Audit Matters - 5", " 1.0 Performance of Youth Livelihood programme - 5", " 1.1 Funding of the Programme - 6", " 1.2 Non-compliance with the Repayment Schedule - 6", " 1.3 Failure to transfer recovered funds to the recovery account in BOU - 7", " 1.4 Inspection of Performance of Youth projects - 7", " 2.0 Implementation of the Uganda road Funds - 7", " 2.1 Budget Performance - 8", " 2.2 Status of Implementation - 9", " 2.2.1 Routine Manual Maintenance - 9", " 2.2.2 Routine mechanized maintenance - 9", " 2.2.3 Periodic Maintenance - 9", " 3.0 Contingent Liability - 10", " 4.0 Unpaid Pension and Gratuity Arrears - 10", " 5.0 Payables - 10", " 6.0 Incomplete and abandoned works - 11", "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub 6.1", "County - 11", " 6.2 Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km - 12", " 7.0 Non-Disbursement of YLP funds for financial year 2017/18 - 13", " 8.0 Non-Assessment of Taxable Revenue - 14", "Summary of exceptions raised in the PPDA audit report of the district for the 9.0", "financial year ended 30 th June, 2018 - 14", "Other Information - 14", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 17", " 10.0 Management of Natural Resources - 17", " 10.1 Unlicensed Activities on Natural resources - 17", " 11.0 Establishment of the Physical Planning Committee - 18", " 11.1 Performance of the Physical Planning Committee - 18"], "page": 2}, {"content": [" 11.2 Non Budgeting for the Physical Planning Committee Activities - 19", " 12.0 Management of Road Equipment - 19", " 12.1 Failure to maintain road equipment records - 19", " 12.2 Non-functional/ Grounded Equipment - 20", " 13.0 Status of Basic Medical Equipment - 21", " 13.1 Failure to record medical equipment in the district assets register - 21", " 14.0 Missing Procurement Records - 21", "Appendix I: Noncompliance with the repayment schedule - 23", "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF) - 27", "Appendix III: Non- disbursement of Youth funds for FY 2017-18 - 31", "Appendix IV: PPDA Procurement Audit Findings - 32", "Appendix V: Status of Medical Equipment in Awach HC IV - 40", "Appendix VI: Missing records on Procurement Action files - 41"], "page": 3}]} \ No newline at end of file diff --git a/reports/Chunks/Gulu DLG Report of Auditor General 2019.chunks.json b/reports/Chunks/Gulu DLG Report of Auditor General 2019.chunks.json deleted file mode 100644 index 413759c46c337481b7bf3b7c6e4de60f282f0995..0000000000000000000000000000000000000000 --- a/reports/Chunks/Gulu DLG Report of Auditor General 2019.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 4}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 4}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 4}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 4}}], "page": 3, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": [["BOU", "Bank of Uganda"], ["CoC", "Certificates of Compliance"], ["CWC", "Community Watershed Committee"], ["GoU", "Government of Uganda"], ["IESBA", "International Ethics Standards Board for Accountants"], ["INTOSAI", "International Organisation of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LGFAM", "Local Government Financial and Accounting Manual"], ["NDP", "National Development Plan"], ["NPA", "National Planning Authority"], ["NUSAF", "Northern Uganda Social Action Fund"], ["PBS", "Performance Budgeting System"], ["PFMA", "Public Finance Management Act"], ["TSSA", "Treasury Sub Single Account"], ["TSA", "Treasury Single Account"], ["UgIFT", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["UGX", "Uganda Shillings"], ["URF", "Uganda Road Fund"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 4}}, {"headings_1": {"content": "ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 4}}], "page": 3, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 4}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 4}}, {"headings_1": {"content": "ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Gulu District Local Government, which comprise the Statement of Financial Position as at 30 th June 2019, 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 District Local Government for the year ended 30 th June 2019 are prepared, in all material respects, following section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 4}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 4}}]], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "I conducted my audit following 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 the District following 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. I have fulfilled my ethical responsibilities following 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.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2019", "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 when forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIt is against this background that budget performance was considered as a key audit matter for the audit year. The focus was on the attainment of planned outputs, which greatly affect the wellbeing of communities and have a bearing on the attainment of programme objectives as stated in the statement of performance \nConsequently, I developed specific audit procedures to;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 4}}]], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- Establish the revenue performance for the year under review (extent of revenue collection, including local revenue).\n- Ascertain the extent of absorption of released funds, including conditional grants and donor funds.\n- Assess the extent of attainment of key planned outputs.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "list"}}, {"content": "Based on the procedures performed, I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**S/N**", "**Issue/Observation**", "**Recommendation(s)**"], ["1.1", "**Local Revenue Performance** Section 3.3(1) of the LGFAM, 2007, under budget principles guides that estimates must reflect revenue, which can be realized from anticipated conditions. Section 3.4.1(4) further requires realistic revenue forecasting as a precondition for successful budgeting. I reviewed the statement of appropriation accounts in financial statements; and noted that out of the revised budgeted total revenue of UGX. 34,425,432,088 for the year 2018/19, UGX.38,609,680,482 was collected representing a performance of 96.7% of the target. The performance of each revenue source is summarized in the table below; **Revenue Source** **Revised Approved Budget** **Warrants** Variance** Taxes Non-Tax Revenue **Sub Total** Transfers from Consolidated fund Grants Received Transfers from other Gov\u2019t Units Grants from International Orgn **Sub Total** **%age perfor mance** 107.8 **0** 100 99.8 0 0 127,968,028 137,968,028 10,000,000 638,414,972 628,414,972 10,000,000 98.4 **766,383,000** 766,383,000** 24,881,053,554 24,829,032,759 52,020,795 0 0 8,066,995,534 7,707,269,668 359,725,866 95.5 711,000,000 711,000,000 **33,659,049,088 32,536,302,427** **1,122,746,66 1** 96.7 0 0 **Grand Total 34,425,432,088** 33,302,685,427 856,510,890** 96.7 local revenue performance of 100% and the overall revenue performance of 96.7% is commendable as it enhances the funding of planned activities, which in turn improves service delivery, if well spent. The Accounting Officer attributed the above performance to the The", "commended the Accounting Officer and advised that the revenue is sustained. performance I"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["stringent revenue collection measures put in place by the council in respect of local revenue.", ""], ["1.2 **Unrealistic budget estimate for donor funding** Section 10 (a) of the PFMA, 2015 requires the annual budget to indicate the financing estimates for the financial year to which the budget relates. These estimates should be realistic and achievable by management. It was noted that the district budgeted to receive donor funds of UGX.711,000,000 which was not realised. No evidence was availed to show that the estimate was based on any memorandum of understanding with any donor, rendering the budget estimate unrealistic. Unrealistic budget estimates lead to poor planning which may result in over commitments with the anticipation of realization of revenue. The Accounting Officer explained that the budget provision was based on the assumption that the district would again receive donor funds from UNICEF for immunization, GAVI for HIV and World Health Organization, as was the case the prior year.", "advised the Accounting Officer to ensure that donor budget estimates are based on an undertaking and should be realistic and achievable to enable proper planning. In instances where funds are not realized, the budget ought to be revised. I"], ["1.3 **Absorption of funds** Section 15 (1) of the Public Finance and Management Act, 2007 states that after approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament. Section 15 (2) states that the annual cash flow plan issued under subsection (1) shall be the basis for the release of funds by the Accountant General to the Accounting Officers. Further to this, section 15 (3) requires an Accounting Officer to commit the budget of a vote, based on the annual cash flow plan issued under this section. I observed that out of total warrants of UGX.33,302,685,427, UGX.28,216,604,934 was spent by the entity representing an absorption level of 84.73%. **Refer to Table below;** the **Warrants (Release)** **[A]** Billion** **Expenditure [B] Billions** **33.303** 28.217** **Unspent [A-B]** **Billions 5.086** above implies that the district was unable to absorb all the available funds to implement the district activities. \uf0b7 The Accounting Officer attributed the unspent balances of UGX.4.4 billions to wages and salaries. He explained that the fact that the budget for Gulu District has never changed since the creation of Omoro District Local Government which leads to the distric receiving excess founds under salaries and wages. The", "I advised the Accounting Officer to liaise with Ministry of Finance Planning and Economic Development the anomaly. to address"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 4}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["S/N", "Recommendation(s)"], "type": "table"}}, {"content": [["stringent revenue collection measures put in place by the council in respect of local revenue.", ""], ["1.2 **Unrealistic budget estimate for donor funding** Section 10 (a) of the PFMA, 2015 requires the annual budget to indicate the financing estimates for the financial year to which the budget relates. These estimates should be realistic and achievable by management. It was noted that the district budgeted to receive donor funds of UGX.711,000,000 which was not realised. No evidence was availed to show that the estimate was based on any memorandum of understanding with any donor, rendering the budget estimate unrealistic. Unrealistic budget estimates lead to poor planning which may result in over commitments with the anticipation of realization of revenue. The Accounting Officer explained that the budget provision was based on the assumption that the district would again receive donor funds from UNICEF for immunization, GAVI for HIV and World Health Organization, as was the case the prior year.", "advised the Accounting Officer to ensure that donor budget estimates are based on an undertaking and should be realistic and achievable to enable proper planning. In instances where funds are not realized, the budget ought to be revised. I"], ["1.3 **Absorption of funds** Section 15 (1) of the Public Finance and Management Act, 2007 states that after approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament. Section 15 (2) states that the annual cash flow plan issued under subsection (1) shall be the basis for the release of funds by the Accountant General to the Accounting Officers. Further to this, section 15 (3) requires an Accounting Officer to commit the budget of a vote, based on the annual cash flow plan issued under this section. I observed that out of total warrants of UGX.33,302,685,427, UGX.28,216,604,934 was spent by the entity representing an absorption level of 84.73%. **Refer to Table below;** the **Warrants (Release)** **[A]** Billion** **Expenditure [B] Billions** **33.303** 28.217** **Unspent [A-B]** **Billions 5.086** above implies that the district was unable to absorb all the available funds to implement the district activities. \uf0b7 The Accounting Officer attributed the unspent balances of UGX.4.4 billions to wages and salaries. He explained that the fact that the budget for Gulu District has never changed since the creation of Omoro District Local Government which leads to the distric receiving excess founds under salaries and wages. The", "I advised the Accounting Officer to liaise with Ministry of Finance Planning and Economic Development the anomaly. to address"], ["**Implementation of Key Outputs** Section 45 (3) of the PFMA, 2015 states that, 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. 1.4 In order to achieve its mandate, the district planned to implement and achieve both recurrent and development activities under various programme and projects. The key deliverables for the financial year under review are detailed in **Appendix I.**", "advised the Accounting Officer to enhance supervision and monitoring for all programs implementation in order to achieve objectives of National Development Plan II. the I"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 4}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["S/N", "Recommendation(s)"], "type": "table"}}, {"content": "The good performance under NUSAF3 and Uganda Road Fund was attributed to close supervision and monitoring of activity implementation.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 4}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 7, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in the financial statements:", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 7, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "2.0 Accumulated Payables", "metadata": {"headings": [{"headings_0": {"content": "2.0 Accumulated Payables", "page": 7, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 7, "level": 4}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Included in the payables balance disclosed in Note 22 on page 37 of the financial statements is UGX.3,105,261,425 which relates to sundry creditors/court awards. \nThere is a risk that the District propertly may attached for failure to settle the court award promptly. \nThe Accounting Officer explained that the District got a court order that resulted in the attachment of some district land by the court bailiffs as an alternative means of offsetting its court commitments. By the close of the financial year under review, court bailiffs had disposed some of the land to a tune of UGX.1,680,000,000 as communicated by the court bailiffs. However, the money did not go through the district normal system of operation for revenue to be recognized and expensed to offset the court costs. \nThe Accounting Officer further stated that the district had communicated to the Accountant General for guidance on the recognition of revenue and expense to reduce the outstanding court award obligation which response was being awaited. \nI advised the Accounting Officer to follow up on the matter with the Accountant General and ensure the revenue and expenditure in question are recognized in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "2.0 Accumulated Payables", "page": 7, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 7, "level": 4}}, [{"headings_0": {"content": "2.0 Accumulated Payables", "page": 7, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 7, "level": 4}}], [{"headings_0": {"content": "2.0 Accumulated Payables", "page": 7, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 7, "level": 4}}], [{"headings_0": {"content": "2.0 Accumulated Payables", "page": 7, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 7, "level": 4}}], [{"headings_0": {"content": "2.0 Accumulated Payables", "page": 7, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 7, "level": 4}}]], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 7, "level": 4}}, {"headings_1": {"content": "2.0 Accumulated Payables", "page": 7, "level": 4}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nThe Accounting Officer is also responsible for the preparation of financial statements following the requirements of the Public Finance Management Act (PFMA), 2015 and 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 District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 7, "level": 4}}, {"headings_1": {"content": "2.0 Accumulated Payables", "page": 7, "level": 4}}, [{"headings_0": {"content": "Other Information", "page": 7, "level": 4}}, {"headings_1": {"content": "2.0 Accumulated Payables", "page": 7, "level": 4}}], [{"headings_0": {"content": "Other Information", "page": 7, "level": 4}}, {"headings_1": {"content": "2.0 Accumulated Payables", "page": 7, "level": 4}}]], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibility", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 8, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 7, "level": 4}}], "page": 8, "document_name": "Gulu DLG Report of Auditor General 2019", "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 following 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 based on these financial statements. \nAs part of an audit following ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 8, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 7, "level": 4}}], "page": 8, "document_name": "Gulu DLG Report of Auditor General 2019", "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 to design audit procedures that are appropriate in the circumstances, but not to express an opinion on the effectiveness of the District\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 District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate.\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", "page": 8, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 7, "level": 4}}], "page": 8, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "list"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 8, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 7, "level": 4}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 8, "level": 4}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Following 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 9, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 8, "level": 4}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2019", "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": 9, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 4}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 4}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 9, "level": 4}}]], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "metadata": {"headings": [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "The Uganda Intergovernmental Fiscal Transfers Program for Results (UgIFT) is a Gov- ernment Program being implemented under the Ministries of Health, Education, through the Districts and municipal councils. The program which started in the financial year 2018/19 was designed to address the financing gaps in service delivery specifically in the Health and Education sectors. \nThe audit objective was to establish whether; Project funds were budgeted, disbursed and utilized in the implementation of planned project activities. \nThe District budgeted to construct Palaro Seed secondary school and signed a contract with M/s.Davrich Company (U) Ltd on 13 th May 2019 under Procurement Ref. MoES/Wrks/2018-2019/00119 at a contract sum of UGX.1,757,391,000 with a contract period of three years running from 2018/2019- 2020/2021. \nThe District realised UGX.464,632,599 for construction of which UGX.301,700,578 was advanced to contractor leaving the balance of UGX.162,932,021 which was diverted to the construction of staff housed and pit latrines at Paibona Primary School and Omoti Primary School. \nfrom the site looking for the specified hard burnt clay bricks but had failed to get the clay bricks sufficient for the works. The co-ordinator indicated that the challenge had two major impacts;", "metadata": {"headings": [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}, [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}], [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}], [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}], [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}]], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- It was going to delay the progress of the project since it is a key material required during the implementation of the project.\n- It was making the project unpopular to the locals because it was not supporting them financially.", "metadata": {"headings": [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "list"}}, {"content": "The communication by the contractor requested for attention and Technical advice concerning the challenge. After consultations with the Ministry of Education over the specification of the bricks to be used and obtaining a no objection works ought to have started. However, little works had been done by the time of audit conclusion as shown below;-", "metadata": {"headings": [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["Site office and store", "Foundation work done"], ["Some materials on site", "Some materials on site"]], "metadata": {"headings": [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "The Accounting Officer explained that the land for Palaro Seed Secondary School is located in a virgin land without any existing structure; the land, therefore, required physical planning before any development could take place. \nRegarding local materials in the project area, the bricks are burnt clay brick sand, hard cores, and aggregates. However, the regional largely lacks burnt clay bricks as specified and provided for in the technical specifications. Sourcing of burnt clay bricks caused delays in project implementation. \nLack of a land title exposes the Government investment to risk in case of a land dispute. \nThe Accounting Officer explained that the process of acquiring land title was ongoing. \nI advised the Accounting Officer to expedite the process of obtaining a land title to avoid encroachment and land disputes.", "metadata": {"headings": [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}, [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}], [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}], [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}], [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 9, "level": 4}}]], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "4.0 Implementation of the Uganda Road Funds", "metadata": {"headings": [{"headings_0": {"content": "4.0 Implementation of the Uganda Road Funds", "page": 11, "level": 4}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Uganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to the economic welfare of the communities. \nThe objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented following the work plan and to the desired quality. \nDuring the year under review, the district received UGX. 672,244,981 for routine manual maintenance, routine mechanised maintenance, periodic maintenance, and emergency activities on several District roads using Road gangs and the force Account mechanism. \nHowever; the following observations were made;", "metadata": {"headings": [{"headings_0": {"content": "4.0 Implementation of the Uganda Road Funds", "page": 11, "level": 4}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}, [{"headings_0": {"content": "4.0 Implementation of the Uganda Road Funds", "page": 11, "level": 4}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}], [{"headings_0": {"content": "4.0 Implementation of the Uganda Road Funds", "page": 11, "level": 4}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}], [{"headings_0": {"content": "4.0 Implementation of the Uganda Road Funds", "page": 11, "level": 4}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).", "page": 9, "level": 4}}]], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "i) Paicho- Patiko (22.4km).", "metadata": {"headings": [{"headings_0": {"content": "i) Paicho- Patiko (22.4km).", "page": 11, "level": 4}}, {"headings_1": {"content": "4.0 Implementation of the Uganda Road Funds", "page": 11, "level": 4}}], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "It was observed that the works were done but the road had potholes in some sections a broken culvert, a silted culvert line and water was crossing the road in some part. Gravel was insufficiently compacted along sections where Armco culverts were installed.", "metadata": {"headings": [{"headings_0": {"content": "i) Paicho- Patiko (22.4km).", "page": 11, "level": 4}}, {"headings_1": {"content": "4.0 Implementation of the Uganda Road Funds", "page": 11, "level": 4}}], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "r ae >.", "metadata": {"headings": [{"headings_0": {"content": "r ae >.", "page": 12, "level": 2}}, {"headings_1": {"content": "i) Paicho- Patiko (22.4km).", "page": 11, "level": 4}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Se SB Ree \nGravel insufficiently compacted \nPotholes", "metadata": {"headings": [{"headings_0": {"content": "r ae >.", "page": 12, "level": 2}}, {"headings_1": {"content": "i) Paicho- Patiko (22.4km).", "page": 11, "level": 4}}, [{"headings_0": {"content": "r ae >.", "page": 12, "level": 2}}, {"headings_1": {"content": "i) Paicho- Patiko (22.4km).", "page": 11, "level": 4}}]], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "iii) Awach- Paibona Road (19.6km).", "metadata": {"headings": [{"headings_0": {"content": "iii) Awach- Paibona Road (19.6km).", "page": 12, "level": 4}}, {"headings_1": {"content": "r ae >.", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "It was observed that 13km was graveled but the water had swept away half of the road at chainage 10.9 requiring immediate intervention as shown below.", "metadata": {"headings": [{"headings_0": {"content": "iii) Awach- Paibona Road (19.6km).", "page": 12, "level": 4}}, {"headings_1": {"content": "r ae >.", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["Gravelling done. No mitre drains.", "Half of the road swept away"], ["Burrow pit not filled", "Half of the road swept away"]], "metadata": {"headings": [{"headings_0": {"content": "iii) Awach- Paibona Road (19.6km).", "page": 12, "level": 4}}, {"headings_1": {"content": "r ae >.", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "iv) Abera- Awach (19.2km).", "metadata": {"headings": [{"headings_0": {"content": "iv) Abera- Awach (19.2km).", "page": 12, "level": 4}}, {"headings_1": {"content": "iii) Awach- Paibona Road (19.6km).", "page": 12, "level": 4}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "It was observed that the road was graveled, but a section of the road was slippery as the gravel was not sufficiently compacted as shown;", "metadata": {"headings": [{"headings_0": {"content": "iv) Abera- Awach (19.2km).", "page": 12, "level": 4}}, {"headings_1": {"content": "iii) Awach- Paibona Road (19.6km).", "page": 12, "level": 4}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["Section of the road slippery", "Section of the road slippery"]], "metadata": {"headings": [{"headings_0": {"content": "iv) Abera- Awach (19.2km).", "page": 12, "level": 4}}, {"headings_1": {"content": "iii) Awach- Paibona Road (19.6km).", "page": 12, "level": 4}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["column_0", "column_3"], "type": "table"}}, {"content": "The audit objective was to establish whether the Project planning and beneficiary selection were properly undertaken, funds were timely released, and whether project implementation was properly undertaken. Also, I ascertained whether reporting, accountability, and audit were done according to the requirements of the project and that project asset was properly managed. \nIt was observed that during the year the District received UGX.5,207,691 for NUSAF3 programme.", "metadata": {"headings": [{"headings_0": {"content": "iv) Abera- Awach (19.2km).", "page": 12, "level": 4}}, {"headings_1": {"content": "iii) Awach- Paibona Road (19.6km).", "page": 12, "level": 4}}, [{"headings_0": {"content": "iv) Abera- Awach (19.2km).", "page": 12, "level": 4}}, {"headings_1": {"content": "iii) Awach- Paibona Road (19.6km).", "page": 12, "level": 4}}]], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "5.1 Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "5.1 Project Implementation", "page": 13, "level": 4}}, {"headings_1": {"content": "iv) Abera- Awach (19.2km).", "page": 12, "level": 4}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "The project Guidelines and Financing Agreements require the CWC to ensure effective implementation of the subprojects. Section 6.2.6 of the NUSAF3 Guidelines requires that at the time of implementation of the sub-projects, the potential environmental and social impacts identified and mitigation measures are taken. \nA review of the project implementation revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "5.1 Project Implementation", "page": 13, "level": 4}}, {"headings_1": {"content": "iv) Abera- Awach (19.2km).", "page": 12, "level": 4}}, [{"headings_0": {"content": "5.1 Project Implementation", "page": 13, "level": 4}}, {"headings_1": {"content": "iv) Abera- Awach (19.2km).", "page": 12, "level": 4}}]], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "5.1.1 Notable Project Achievements (Success Stories)", "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}, {"headings_1": {"content": "5.1 Project Implementation", "page": 13, "level": 4}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Inspection of NUSAF3 sub-projects in the district revealed that the district registered notable achievements under Sustainable Livelihood Pilot (SLP). Some of these include Dii - cwinyi Self-help Group and Peko mito tic self-help group. For details of sub-projects with notable achievements, refer to Appendix II. \nInterview with the sub-project members revealed that the achievements were majorly attributed to;", "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}, {"headings_1": {"content": "5.1 Project Implementation", "page": 13, "level": 4}}, [{"headings_0": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}, {"headings_1": {"content": "5.1 Project Implementation", "page": 13, "level": 4}}]], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- Adherence to the 5 core principles of NUSAF3 which is weekly savings, weekly meeting, proper record keeping, timely loan repayments and inter loaning amongst group members.\n- Daily attendance by members and all get involved in the business.\n- The creativity of the groups, in introducing a penalty for late payments.\n- Leadership skills after the training they received.\n- They were already existing business groups so it was not a problem working as a team.\n- Cooperation among members who feel they owned the project.\n- Support visits by the Village Livelihood Improvement Committee (VLICs) and the Community Business Agents (CBAs).\n- Intercluster meetings and visits to exchange knowledge and various experiences during the visits. \nThese are lessons for other sub-project members to learn from.", "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}, {"headings_1": {"content": "5.1 Project Implementation", "page": 13, "level": 4}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "list"}}, {"content": "- Delays in capturing details in the biometric machine due to network problem, slowness in loading watershed information and blocked sim cards.\n- Some Labour Intensive Public Works (LIPW) sub projects are very demanding in terms of materials and take much more than the stipulated percentage.\n- Some of the community members still struggle to appreciate the 30% savings which is mandatory in the LIPW sub- component.\n- Political interference in sub component which makes the work very difficult particularly for the technical team.\n- Many of the Community Interest Groups (CIGs) struggle to follow the 5 core principle which is a requirement.\n- The groups still struggle with issues on group dynamics and affect the cohesion of the groups.\n- Most of the group members are illiterate and struggle to cope especially when it comes to comprehending and internalizing the concept of the project requirements.\n- Some of the Village Livelihood Investment(VLIC) lack the financial knowledge that should help steer the pilot project to another level.\n- The management of the SHGs is quite demanding and yet the CBAs are paid very little at the end of the day.\n- Misunderstanding by some landowners also led to delays in project implementation.\n- The number of women beneficiaries which outweighs the number of men beneficiaries implied handling harder tasks like uprooting of trees stumps and anti- hills.\n- Unwillingness to save by some CIG members and irregular attendance at weekly meetings by some CIG members.\n- Verification of self Help groups took a lot of time as Gulu graduated up to 149 self Help groups. \nThe above challenges led to delays in the implementation of work and hence less output in some projects.", "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}, {"headings_1": {"content": "5.1 Project Implementation", "page": 13, "level": 4}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "list"}}, {"content": "The Accounting officer explained that the district was arranging refresher training for the CBAs and CFs \nI advised the Accounting Officer to facilitate CBAs and CFs to quicken the process of sensitization and change the community's mindset.", "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}, {"headings_1": {"content": "5.1 Project Implementation", "page": 13, "level": 4}}, [{"headings_0": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}, {"headings_1": {"content": "5.1 Project Implementation", "page": 13, "level": 4}}]], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "metadata": {"headings": [{"headings_0": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Section 6 (i) requires all the Project Grants disbursed to each Youth Interest Group (YIG) to be treated as a Revolving Fund to be repaid following the Project Financing Agreement between the District Local Government and the beneficiary Youth Interest Group, witnessed by the Area Resident State Attorney. \nHowever, an analysis of the recovery of the programme funds revealed that out of UGX.576,878,157 due for recovery only UGX.125,659,168 (22%) was recovered leaving UGX.451,218,989 (78%) outstanding. \nIt was further noted that 16 youth interest groups had nil deposit since the groups received funds way back in 2015, 2016, 2017, and 2018 as shown in Appendix IV. \nAccording to the monitoring reports availed, poor recovery of the revolving funds was attributed to several factors which include the following:", "metadata": {"headings": [{"headings_0": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}, [{"headings_0": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}], [{"headings_0": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}], [{"headings_0": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}]], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- Inadequate operational funds for monitoring project implementation and recoveries of funds from ever increasing youth groups. Some of the groups are located in the new district of Omoro which was curved out of Gulu District.", "metadata": {"headings": [{"headings_0": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "list"}}, {"content": "- Mismanagement of funds by some group leaders of the Youth Interest Groups. Examples of such groups include; Oguru Ulonygiu Produce buying and selling, Adak Alliance Piggery Project, Pok Ogali Youth Ox-Cultivation Project, Patwol Can Kaya Ox-Cultivation, Kiteny Tam Pi Diki Youth Piggery Project, Awalaboro Ox-Cultivation, Acutomer Par Pi Anyim Ox-Cultivation, Owak Youth Piggery Project, Oturuloya Produce Buying & Selling, Paromo Jale Ber Youth Piggery, Obiya Youth Piggery, hence a total of UGX. 86,268,350 will never be recovered from the above groups since they do not exist. Appendix V refers.", "metadata": {"headings": [{"headings_0": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "list"}}, {"content": "- Most groups came together to access funds and after accessing funds, they disintegrated.", "metadata": {"headings": [{"headings_0": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "list"}}, {"content": "because of the above, there is a risk that full recovery will not be realized. \nFailure to recover the revolving funds from the Youth Interest Groups defaulters does not only deny other approved youth groups access to the funds but also defeats the overall strategic objectives of the programme. \nGovernment stands to lose the funds in question as inspection further revealed that there was no activity on the ground for the poultry project as shown in the summary below;", "metadata": {"headings": [{"headings_0": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}, [{"headings_0": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}], [{"headings_0": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}]], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**Project Sector Pictures Remarks name**", null, null, null], ["Patalira", "Agriculture", "Oxen for the group", "Group received UGX.9,400,000 on"], ["Youth Animal", null, null, "19-Mar-2019. Bought 8 bulls, 2"], ["Traction", null, null, "Ox-ploughs, and have planted rice"], ["", null, null, "on 11 acres of land. Weeding"], [null, null, null, "already done. Planning to plant"], [null, null, null, "millet in September 2019."], [null, null, null, "**Challenges;**"], [null, null, null, "2 members left the group ( ladies) -The rice garden was attacked by Hippos which"], [null, null, null, "destroyed the rice."], [null, null, null, ""], ["Unyama A Poultry Diro Pe Rom Youth Poultry Empty chicken house \uf0b7 Group received UGX 8,580,000 on 19-Nov-2018 \uf0b7 Only UGX 750,000 has been recovered to date. The project is no longer in existence because all the birds died. Only 2 people still existed in the group as the 9 left the group. **Challenges;** Lack of market for the birds when they mature. \\- Members got busy and others got jobs Lack of a veterinary doctor to help when birds got sick. 2 members remained in the group only - - -", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "The audit objective was to establish whether; all funds budgeted under UWEP during the period under review were released and used only for the program, outstanding advances to the women groups were repaid following the agreed repayment schedule and to establish reasons for failure or delays to repay the funds. \nThe following observations were made;", "metadata": {"headings": [{"headings_0": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, {"headings_1": {"content": "5.1.1 Notable Project Achievements (Success Stories)", "page": 13, "level": 4}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "7.1 Non-compliance with Repayment Schedules", "metadata": {"headings": [{"headings_0": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}, {"headings_1": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Chapter 6 (i & ii) of the youth livelihood program guideline document similarly used for UWEP provides that all the Project Grants disbursed to each Youth Interest Group (YIG) will be treated as a Revolving Fund to be repaid following the Project Financing Agreement between the District Local Government and the beneficiary Women Interest Group. \nIt further provides that the scheduling of the repayment should be based on the project maturity, business plan and cash flow projections generated at the design of the project. \nHowever, an analysis of the recovery of the programme funds revealed that out of UGX. 230,679,500 due for recovery only UGX.107,919,800 (47%) was recovered leaving a balance of UGX. 122,759,700 (53%) outstanding as shown in Appendix VI. \nDelayed repayment was attributed to various causes such as; bad season and change of weather, fluctuation in prices and losses made during peak season, competitive market because most of them deal in traditional crops, poor road network which affects market linkage, some 2 groups in Awach each lost a pair of oxen due to diseases i.e. Lacede Women group and Wot Tek Women's group, most women groups in Palaro Sub County are inaccessible by vehicles and are very far e.g. Oroko Waneno Anyim women group, hence difficulty in transporting their crops to the markets. \nFailure to repay on time implies that other eligible groups are unable to access the funds since the programme operates as a revolving fund. \nThe accounting officer explained that he had instructed the focal point person to strengthen the monitoring of the affected Groups that had been rescheduled for repayment. \nI advised the Accounting Officer to address the identified causes to ensure that all outstanding amounts are recovered.", "metadata": {"headings": [{"headings_0": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}, {"headings_1": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, [{"headings_0": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}, {"headings_1": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}], [{"headings_0": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}, {"headings_1": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}], [{"headings_0": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}, {"headings_1": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}], [{"headings_0": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}, {"headings_1": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}], [{"headings_0": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}, {"headings_1": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}]], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["Anyomotwon Odong Ki Mon Pit", "Retail Wholesale and Trade", "", "", "\uf0b7 Project received UGX. 8,003,000"], [null, null, "on 13-Dec-2018 and UGX 1,971,100 recovered. \uf0b7 Produce in the store.", null, null], [null, null, "Produce store", "the member keeping them was not around.", null]], "metadata": {"headings": [{"headings_0": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}, {"headings_1": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["Project name", "Sector", "Pictures", "None", "Remarks"], "type": "table"}}, {"content": "- Records were not seen because", "metadata": {"headings": [{"headings_0": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}, {"headings_1": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "list"}}, {"content": "Loyoboo Akem Agriculture Kwene women \ngroup \nSome of the group members", "metadata": {"headings": [{"headings_0": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}, {"headings_1": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, [{"headings_0": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}, {"headings_1": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}]], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- Project received UGX 8,086,000 on 13-Dec-2018 but has not made any recoveries yet.\n- Bought 4 oxen and 2 ploughs plus chains, barbed wire and polls plus nails for the cral.\n- No records were seen except minutes of group meetings.", "metadata": {"headings": [{"headings_0": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}, {"headings_1": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "list"}}, {"content": "The Accounting Officer explained that the affected groups were still within their first year of implementation. The district had engaged the group leaders to have them rescheduled after completion of the first year in November 2019. \nI advised the Accounting Officer to closely monitor the progress of recovery when recoveries become due.", "metadata": {"headings": [{"headings_0": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}, {"headings_1": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}, [{"headings_0": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}, {"headings_1": {"content": "6.0 Management of the Youth Livelihood Project (YLP)", "page": 14, "level": 4}}]], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "8.0 Water for Use and Water For Production", "metadata": {"headings": [{"headings_0": {"content": "8.0 Water for Use and Water For Production", "page": 18, "level": 4}}, {"headings_1": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "According to the Budget Framework Paper FY2018/19 for the Ministry of Water and Environment, the water sector targeted to achieve an increased access to safe water and sanitation facilities for rural, urban and water for production uses through increase in access to safe water facilities in rural areas by 72% and increase in functionality of water supply systems in rural areas by 86%. \nThe following observations were made;", "metadata": {"headings": [{"headings_0": {"content": "8.0 Water for Use and Water For Production", "page": 18, "level": 4}}, {"headings_1": {"content": "7.1 Non-compliance with Repayment Schedules", "page": 17, "level": 4}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "8.1 Safe Water Coverage and Functionality", "metadata": {"headings": [{"headings_0": {"content": "8.1 Safe Water Coverage and Functionality", "page": 18, "level": 4}}, {"headings_1": {"content": "8.0 Water for Use and Water For Production", "page": 18, "level": 4}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "However it was observed that water coverage for sub-counties of Patiko, Bungatira, Paicho and Layibi and Pece Division were below the district average at 64.21%, 65.09%, 56.6%, 71.14%, and 65.46% were below the target respectively as shown below:-", "metadata": {"headings": [{"headings_0": {"content": "8.1 Safe Water Coverage and Functionality", "page": 18, "level": 4}}, {"headings_1": {"content": "8.0 Water for Use and Water For Production", "page": 18, "level": 4}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["Patiko", "64.21"], ["Bungatira", "65.09"], ["Paicho", "56.6"], ["Layibi", "71.14"], ["Pece", "65.46"]], "metadata": {"headings": [{"headings_0": {"content": "8.1 Safe Water Coverage and Functionality", "page": 18, "level": 4}}, {"headings_1": {"content": "8.0 Water for Use and Water For Production", "page": 18, "level": 4}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["Subcounty", "% Safe water coverage"], "type": "table"}}, {"content": "Low levels of safe water coverage deprive households of their right of access to safe and clean water.", "metadata": {"headings": [{"headings_0": {"content": "8.1 Safe Water Coverage and Functionality", "page": 18, "level": 4}}, {"headings_1": {"content": "8.0 Water for Use and Water For Production", "page": 18, "level": 4}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["Awach", "66.05"], ["Patiko", "71.79"], ["Bungatira", "76.15"], ["Unyama", "62.31"], ["Paicho", "75.07"], ["Palaro", "72.54"]], "metadata": {"headings": [{"headings_0": {"content": "8.1 Safe Water Coverage and Functionality", "page": 18, "level": 4}}, {"headings_1": {"content": "8.0 Water for Use and Water For Production", "page": 18, "level": 4}}], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["Subcounty", "% Functionality"], "type": "table"}}, {"content": "Low levels of functionality of water sources deprive households of their right of access to safe and clean water. \nThe Accounting Officer pledged to liaise with the relevant authority to achieve the sector target. \nI advised the Accounting Officer to ensure that non-functional water sources are rectified and all water sources are maintained in a functional condition. \n8.3", "metadata": {"headings": [{"headings_0": {"content": "8.1 Safe Water Coverage and Functionality", "page": 18, "level": 4}}, {"headings_1": {"content": "8.0 Water for Use and Water For Production", "page": 18, "level": 4}}, [{"headings_0": {"content": "8.1 Safe Water Coverage and Functionality", "page": 18, "level": 4}}, {"headings_1": {"content": "8.0 Water for Use and Water For Production", "page": 18, "level": 4}}]], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Absence of Water User Committees", "metadata": {"headings": [{"headings_0": {"content": "Absence of Water User Committees", "page": 19, "level": 4}}, {"headings_1": {"content": "8.1 Safe Water Coverage and Functionality", "page": 18, "level": 4}}], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Section 50 (1,3) of the Water Act states that A set of individuals or households may form a water user group and collectively plan and manage the point source water supply system in their area. \nHowever, review of progress reports found that out of 552 functional water sources across the various sub-counties and divisions, only 384 (69.57%) had water user committees and 30.43% without WUCs as shown below.", "metadata": {"headings": [{"headings_0": {"content": "Absence of Water User Committees", "page": 19, "level": 4}}, {"headings_1": {"content": "8.1 Safe Water Coverage and Functionality", "page": 18, "level": 4}}, [{"headings_0": {"content": "Absence of Water User Committees", "page": 19, "level": 4}}, {"headings_1": {"content": "8.1 Safe Water Coverage and Functionality", "page": 18, "level": 4}}]], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["Awach", "65", "48", "17"], ["Bungatira SC", "45", "35", "10"], ["Paicho SC", "63", "45", "18"], ["Patiko SC", "46", "30", "16"], ["Palaro SC", "39", "20", "19"], ["Unyama SC", "65", "45", "20"], ["Laroo Division", "59", "38", "21"], ["Layibi Division", "58", "38", "20"], ["Pece Division", "53", "40", "13"], ["Bardege Division", "59", "45", "14"], ["**TOTAL**", "**552**", "**384**", "**168**"]], "metadata": {"headings": [{"headings_0": {"content": "Absence of Water User Committees", "page": 19, "level": 4}}, {"headings_1": {"content": "8.1 Safe Water Coverage and Functionality", "page": 18, "level": 4}}], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["Sub-county", "Functional water sources", "Water sources with WUCs", "Water without WUCs sources"], "type": "table"}}, {"content": "APPENDICES Appendix I: Implementation of Key Outputs", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix I: Implementation of Key Outputs", "page": 20, "level": 4}}, {"headings_1": {"content": "Absence of Water User Committees", "page": 19, "level": 4}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": [["**UgFIT**", "Construct of Palaro Seed secondary school", "1", "N/A", "N/A", "\uf0b7 It is a multi-year project hence still ongoing \uf0b7 UGX.464,632,599 received for construction, \uf0b7 Advance of UGX.301,700,578 paid to the contractor; and the balance of UGX.162,932,021 was diverted and utilized for the construction of a block of 4 staff houses and a 5 stance pit latrine at Paibona Primary School and Omoti Primary School respectively. \uf0b7 Works had stalled because the Contractor was required to use hard burnt clay bricks during the construction \uf0b7 The contractor was on site but no works were on going."], ["NUSAF3", "Beneficiary groups planned to be supported", "184", "184", "100%", "\uf0b7 Funding was in accordance with the IPF of UGX.5,207,963,691."], ["URF", "Routine Manual Maintenance", "452.3kms", "367.6kms", "81%", "\uf0b7 A review of the road monitoring reports indicated that 367.6km roads\u2019 network were worked on."], ["", "Mechanized Maintenance", "19.2 kms", "19.2 kms", "100%", "\uf0b7 During inspection, I noted that out of the planned 19.2km roads that the road was gravelled, but a section of the road was slippery as the gravel was not sufficiently compacted."], ["SAGE", "Beneficiary Elderly planned to be supported", "16,000", "1495", "", "\uf0b7 There is improvement in the number of beneficiaries up to 1,495 out of the total \uf0b7 Verification of new 119 beneficiaries has just been concluded to fill up the above \uf0b7 A total of 148 alternative recipients have been enrolled to help pick money for of 1,600 required for Gulu. remaining gap. deceased beneficiaries. \uf0b7 At least 3 beneficiaries have confessed of having bought cows, while majority confess of having bought goats and pigs."]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix I: Implementation of Key Outputs", "page": 20, "level": 4}}, {"headings_1": {"content": "Absence of Water User Committees", "page": 19, "level": 4}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["Programme", "Activity", "Planned Outputs", "Actual Outputs", "%age Performance", "Remarks"], "type": "table"}}, {"content": "17", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix I: Implementation of Key Outputs", "page": 20, "level": 4}}, {"headings_1": {"content": "Absence of Water User Committees", "page": 19, "level": 4}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Appendix II: Notable Project Achievements at Sub-project level", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Notable Project Achievements at Sub-project level", "page": 21, "level": 4}}, {"headings_1": {"content": "APPENDICES Appendix I: Implementation of Key Outputs", "page": 20, "level": 4}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": [["1", "Gulu", "Dii- cwinyi Self- help Group", "6,000,000", "\uf0b7 \uf0b7 Improvement in finance management Improved business skills, produce are supplied in big quantities by other districts up to beneficiaries\u2019 project side. Improvement in weekly saving, there is cumulative saving of 12,000,000 for 6months only compared to the years they had not received the fund. \uf0b7 A member is able to save an average of 50,000 per week. \uf0b7 Adherence to NUSAF core principle and core responsibilities among project beneficiaries."], ["2", "Gulu", "Peko mito tic self-help group.", "7,200,000", "\uf0b7 The project beneficiaries are able to save an average of 300,000= per week. \uf0b7 The project have a cumulative saving of 20,000,000= for a period of six months \uf0b7 Environmental safeguard measures being practiced. A total of 1000 pines have been planted. Improved social cohesion support among members. Improved business skills. \uf0b7 \uf0b7 \uf0b7 Easy access to loans."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Notable Project Achievements at Sub-project level", "page": 21, "level": 4}}, {"headings_1": {"content": "APPENDICES Appendix I: Implementation of Key Outputs", "page": 20, "level": 4}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["No", "District", "Sub project name", "Funds received", "Salient Achievement SLP"], "type": "table"}}, {"content": "18", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Notable Project Achievements at Sub-project level", "page": 21, "level": 4}}, {"headings_1": {"content": "APPENDICES Appendix I: Implementation of Key Outputs", "page": 20, "level": 4}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Appendix III: Delayed Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Delayed Project Implementation", "page": 22, "level": 4}}, {"headings_1": {"content": "Appendix II: Notable Project Achievements at Sub-project level", "page": 21, "level": 4}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Project name Sector Pictures Remarks", "metadata": {"headings": [{"headings_0": {"content": "Project name Sector Pictures Remarks", "page": 22, "level": 3}}, {"headings_1": {"content": "Appendix III: Delayed Project Implementation", "page": 22, "level": 4}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Bolip II Borbayo Tree planting Tree planting \nProject received UGX 79,850,000 on 15-April-2019. Implementation very slow, Bush clearing was done on 30 acres, lining and pitting still on going. Bought hoes, slashers plus other items and hiring a store.", "metadata": {"headings": [{"headings_0": {"content": "Project name Sector Pictures Remarks", "page": 22, "level": 3}}, {"headings_1": {"content": "Appendix III: Delayed Project Implementation", "page": 22, "level": 4}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Challenges;", "metadata": {"headings": [{"headings_0": {"content": "Challenges;", "page": 22, "level": 3}}, {"headings_1": {"content": "Project name Sector Pictures Remarks", "page": 22, "level": 3}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "- project management committee (CMPC) were trained late.\n- the Bio metric machine took so long.\n- attendance has to be entered and finger prints of some people could not be taken as the Bush clearing done", "metadata": {"headings": [{"headings_0": {"content": "Challenges;", "page": 22, "level": 3}}, {"headings_1": {"content": "Project name Sector Pictures Remarks", "page": 22, "level": 3}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "list"}}, {"content": "machine rejected them.", "metadata": {"headings": [{"headings_0": {"content": "Challenges;", "page": 22, "level": 3}}, {"headings_1": {"content": "Project name Sector Pictures Remarks", "page": 22, "level": 3}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- the 188 beneficiaries did not turn up only 120 appeared to clear the land. hence 90% of the funds are still in the account.", "metadata": {"headings": [{"headings_0": {"content": "Challenges;", "page": 22, "level": 3}}, {"headings_1": {"content": "Project name Sector Pictures Remarks", "page": 22, "level": 3}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "list"}}, {"content": "Tools in the group store \n19", "metadata": {"headings": [{"headings_0": {"content": "Challenges;", "page": 22, "level": 3}}, {"headings_1": {"content": "Project name Sector Pictures Remarks", "page": 22, "level": 3}}, [{"headings_0": {"content": "Challenges;", "page": 22, "level": 3}}, {"headings_1": {"content": "Project name Sector Pictures Remarks", "page": 22, "level": 3}}]], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["Ali- Aboga Community Access Road Road Road pass through settlement. Works yet to start. to the Project received UGX.78,887,016 on 11-April-2019. No work had been done yet. **Challenges;** \\- Pegging the road had not yet began because of the delay on the part of the Engineer and Municipal Surveyor. - - \\- After pegging, the exact number of graves will be identified and compensation of graves with in the road will commence. Laroo division will handle. In a letter dated 29/6/2019, the LC1 Chairman had written to the Town Clerk Gulu MC requesting for pegging of the road. In a letter dated 31/7/2019, the community facilitator Laroo watershed wrote to office of the Senior Assistant Town Clerk, Gulu requesting for the same. In a letter dated 21/8/2019 the Surveyor Gulu MC, wrote to the LC1 Lukungu sub-ward, Pece Prison Parish informing him to mobilize the community around and along the said road to be around on 27/8/2019 for the pegging exercise. -", null, null, null], ["Aywee Wamito kwo Dairy farming", "Dairy farming", "", "Project received UGX 18,100,000 on 12-Dec-2018. No"], ["", null, null, "animals had been purchased yet, but a shade for animals"], [null, null, null, "were constructed plus feeding troughs, water tank, and a"], [null, null, null, "sign post."], [null, null, null, "Challenges;"], [null, null, null, "\\- Trainings from vet officer as they are very few and"], [null, null, null, "hard to find."], [null, null, null, "\\- Dairy animals to be purchased from western"], [null, null, null, "Uganda and with the help of veterinary officers"], [null, null, null, "who are in touch with the process."], [null, null, null, "\\- Feeding animals during dry season will be a"], [null, null, "", "problem"], [null, null, null, "\\- Few veterinary officers in case of need when"], [null, null, null, "animals fall sick."], [null, null, null, "\\- Hence about 89% not spent."]], "metadata": {"headings": [{"headings_0": {"content": "Challenges;", "page": 22, "level": 3}}, {"headings_1": {"content": "Project name Sector Pictures Remarks", "page": 22, "level": 3}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Challenges;", "page": 22, "level": 3}}, {"headings_1": {"content": "Project name Sector Pictures Remarks", "page": 22, "level": 3}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["Omel B Jing Cwinyi Bee keeping Bee keeping Beehives in trees Project received UGX 17,850,000 on 12-Dec-2018. Purchased bee hives, and various items in the budget for harvesting when the time is due. Challenges; - - Purported to have purchased 70 Bee hives, however only 60 found on ground. 10 missing @120,000, hence unaccounted for UGX 1,200,000.", null, null, null], ["Wii Layibi A revolving Fund", "SLP Revolving", "", "Project received UGX 36,000,000 on 28-Sept-2018 and has"], ["", "Fund", null, "5 groups."], [null, "", null, "Challenges;"], [null, null, null, "-Loan period of 3 months is too short especially for people"], [null, null, null, "who do agriculture. 3% for the village revolving fund and 5"], [null, null, null, "% is paid back by members. A communication was made"], [null, null, null, "to OPM."], [null, null, null, "-Delay in payment by some members with various reasons."], [null, null, "Audit team at the home of one of", "-Poor leadership among some groups."], [null, null, "the group members.", null]], "metadata": {"headings": [{"headings_0": {"content": "Challenges;", "page": 22, "level": 3}}, {"headings_1": {"content": "Project name Sector Pictures Remarks", "page": 22, "level": 3}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["Ali- Aboga Community Access Road Road Road pass through settlement. Works yet to start. to the Project received UGX.78,887,016 on 11-April-2019. No work had been done yet. Challenges; \\- Pegging the road had not yet began because of the delay on the part of the Engineer and Municipal Surveyor. - - \\- After pegging, the exact number of graves will be identified and compensation of graves with in the road will commence. Laroo division will handle. In a letter dated 29/6/2019, the LC1 Chairman had written to the Town Clerk Gulu MC requesting for pegging of the road. In a letter dated 31/7/2019, the community facilitator Laroo watershed wrote to office of the Senior Assistant Town Clerk, Gulu requesting for the same. In a letter dated 21/8/2019 the Surveyor Gulu MC, wrote to the LC1 Lukungu sub-ward, Pece Prison Parish informing him to mobilize the community around and along the said road to be around on 27/8/2019 for the pegging exercise. -", "None", "None", "None"], "type": "table"}}, {"content": "Appendix IV: Low Recovery of YLP funds", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}, {"headings_1": {"content": "Challenges;", "page": 22, "level": 3}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": [["1", "Acut Omer Youth Produce Buying & Selling Project", "Trade", "21-Oct-2015", "8,642,800", "21-Oct- 2015", "3,432,140", "432,140", "6,500,000", "3,432,140", "Inactive"], ["2", "Boli Pi Lubanga Twero Youth Produce Buying & Selling", "Trade", "21-Oct-2016", "7,500,000", "26-Nov- 2016", "7,875,000", "375,000", "2,690,000", "7,875,000", "Inactive"], ["3", "Boli Pii Cing Maleng Grinding Mill", "Trade", "8-Nov-2018", "6,840,000", "8-Dec-2018", "3,420,000", "342,000", "850,000", "3,420,000", "On going"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}, {"headings_1": {"content": "Challenges;", "page": 22, "level": 3}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["S / N", "Project name", "Sector", "Date of disbursement", "Amount disbursed", "Repaymen t date", "Recoverab le amount", "5% services fee where applicable", "Amount Recovered", "Amount due", "Remarks"], "type": "table"}}, {"content": "21", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}, {"headings_1": {"content": "Challenges;", "page": 22, "level": 3}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["4", "Laban Can Deg Ming Public Address System", "Trade", "26-Jun-2017", "11,940,000", "3-Aug-2017", "12,537,000", "597,000", "-", "12,537,000", "On going"], ["5", "Laban Oruu Ki Tam Youth Produce Buying & Selling", "Trade", "19-Oct-2016", "7,500,000", "21-Nov- 2016", "0", "-", "7,500,000", "-", "completed"], ["6", "Oguru Bed Ki Gen Animal Traction", "Trade", "8-Nov-2018", "7,390,000", "26-Nov- 2018", "7,110,000", "369,500", "280,000", "7,110,000", "On going"], ["7", "Oguru Wor Tweroni Youth Produce Buying & Selling Project", "Trade", "1st July 2015", "8,621,500", "2nd Nov 2015", "9,052,575", "431,075", "2,043,000", "9,052,575", "Inactive"], ["8", "Pageya Gum Pe Rom Youth Produce Buying & Selling", "Trade", "13-Mar-2017", "7,500,000", "17.April.201 7", "7,875,000", "375,000", "2,500,000", "7,875,000", "Inactive"], ["9", "Pageya Waryemo Can Produce Buying & Selling Group", "Trade", "16-Jul-2015", "7,332,000", "14-Oct- 2015", "7,698,600", "366,600", "1,240,000", "7,698,600", "On going"], ["10", "Paromo Can Rwode Pe Youth Ox- Cultivation", "Agricult ure", "8-Sep-2016", "9,670,000", "10-May- 2017", "10,153,500", "483,500", "-", "10,153,500", "On going"], ["11", "Paromo Jale Ber Youth Piggery", "Trade", "26-Aug-2016", "8,714,000", "12-Apr- 2017", "9,149,700", "435,700", "-", "9,149,700", "On going"], ["12", "Paromo Youth For Development Piggery", "Trade", "26-Sep-2016", "8,850,000", "28-04-2017", "8,592,500", "442,500", "700,000", "8,592,500", "On going"], ["13", "Payuta Straight Talk Youth Group", "Trade", "11-Dec-2015", "8,050,000", "19.12.2015", "2,131,000", "106,550", "5,919,000", "2,131,000", "On going"], ["14", "Payuta Tam Pi Wan Youth Piggery Project", "Trade", "26-Sep-2016", "8,290,000", "26.12.2016", "4,504,500", "214,500", "4,000,000", "4,504,500", "On going"], ["15", "Tuku Visible Youth Piggery", "Trade", "13-Mar-2017", "8,850,000", "20.April.201 7", "3,255,000", "155,000", "5,700,000", "3,255,000", "On going"], ["16", "Paminano Produce Buying & Selling", "Trade", "23-Sep-2015", "8,020,000", "30-03- 2016", "1,987,314", "94,625", "6,127,500", "1,987,314", "On going"], ["17", "Cet Kana Youth Piggery Project", "Trade", "12-Jun-2015", "8,676,000", "20.10.2015", "8,101,800", "385,800", "960,000", "8,101,800", "On going"], ["18", "Kulukeno Produce Buying & Selling", "Trade", "19-Nov-2015", "5,000,000", "1.9.2015", "3,150,000", "150,000", "2,000,000", "3,150,000", "On going"], ["19", "Lagwiny Youth", "Trade", "19-Nov-2015", "7,635,000", "19.02.2016", "7,281,750", "", "", "", "On going"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}, {"headings_1": {"content": "Challenges;", "page": 22, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["S / N", "Project name", "Sector", "Date of disbursement", "Amount disbursed", "Repaymen t date", "Recoverab le amount", "5% services fee where applicable", "Amount Recovered", "Amount due", "Remarks"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}, {"headings_1": {"content": "Challenges;", "page": 22, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "Piggery Project", "", "", "", "", "", "346,750", "700,000", "7,281,750", ""], ["20", "Lawiya Dul Youth Masonry & Brick Laying Project", "Trade", "27-Oct-2015", "6,445,000", "4.10.2015", "4,824,550", "229,550", "1,850,000", "4,824,550", "On going"], ["21", "Layik Youth Piggery", "Trade", "26-Sep-2016", "9,320,000", "26.12.2016", "8,213,000", "391,000", "1,500,000", "8,213,000", "On going"], ["22", "Lukodi Youth Produce Buying & Selling Project", "Trade", "23-Jul-2015", "6,199,000", "30-08-2015", "5,143,950", "244,950", "1,300,000", "5,143,950", "On going"], ["23", "Obiya Youth Piggery", "Trade", "21-Oct-2016", "9,600,000", "24.04.2017", "6,059,550", "288,550", "3,829,000", "6,059,550", "Inactive"], ["24", "Oguru Produce Buying & Selling", "Trade", "9-Jan-2016", "7,054,200", "2.11.2016", "2,440,410", "116,210", "4,730,000", "2,440,410", "On going"], ["25", "Oguru Ulonygiu Produce Buying and Selling", "Trade", "26-Jun-2017", "7,100,000", "3.8.2017", "7,455,000", "355,000", "-", "7,455,000", "Inactive"], ["26", "Oturuloya Produce Buying & Selling", "", "7-Nov-2016", "7,000,000", "7.12.2016", "7,350,000", "350,000", "-", "7,350,000", "inactive"], ["27", "Owak Youth Piggery Project", "Trade", "23-Jun-2015", "6,500,000", "31.10.2015", "6,825,000", "325,000", "-", "6,825,000", "On going"], ["29", "Twon Okun Ribbe Ber Youth Farmers", "Agricult ure", "18-Apr-2019", "7,795,000", "18.July.201 9", "8,184,750", "389,750", "-", "8,184,750", "On going"], ["30", "Acutomer Par Pi Anyim Ox-Cultivation", "Agricult ure", "23-Apr-2018", "7,505,000", "03.10.2017", "7,880,250", "375,250", "-", "7,880,250", "On going"], ["31", "Ajani Atek Tera Youth Grinding Mills", "Trade", "23-Mar-2017", "6,855,000", "23-Apr-17", "5,801,250", "276,250", "1,330,000", "5,801,250", "On going"], ["32", "Ajanyi Yele Ber Youth Produce Buying & Selling", "Trade", "23-Mar-2017", "6,500,000", "23.Jun.2017", "5,688,900", "270,900", "1,082,000", "5,688,900", "On going"], ["33", "Ajanyi Mak Tic Youth Produce Buying & Selling", "Trade", "23-Mar-2017", "6,500,000", "23.Jun.2017", "5,040,000", "240,000", "1,700,000", "5,040,000", "On going"], ["34", "Lego Jami Youth Goat Rearing Group Boke Ber Wa Ool Ki", "Trade", "23-Jul-2015", "8,145,000", "30-Oct-15", "5,870,760", "279,560", "2,553,800", "5,870,760", "On going"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}, {"headings_1": {"content": "Challenges;", "page": 22, "level": 3}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["S / N", "Project name", "Sector", "Date of disbursement", "Amount disbursed", "Repaymen t date", "Recoverab le amount", "5% services fee where applicable", "Amount Recovered", "Amount due", "Remarks"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}, {"headings_1": {"content": "Challenges;", "page": 22, "level": 3}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["35", "Bura Ribe Aye Teko Youth Ox-Cultivation", "Agricult ure", "23-Mar-2017", "10,362,000", "24.8.2017", "8,780,100", "418,100", "2,000,000", "8,780,100", "On going"], ["36", "Corner Ward Kacel Watwero Youth Produce Buying & Selling", "Trade", "13-Mar-2017", "7,000,000", "24.April.201 7", "4,935,000", "235,000", "2,300,000", "4,935,000", "On going"], ["37", "Corner Ward Ribbe Aye Teko Piggery Youth Group", "Trade", "23-Mar-2017", "8,000,000", "13.Jun.2017", "4,035,067", "192,017", "4,159,650", "4,035,067", "On going"], ["38", "Lakwela Laping Oloyo Ox-Cultivation", "Agricult ure", "21-Mar-2018", "7,220,000", "21.07.2018", "7,056,000", "336,000", "500,000", "7,056,000", "On going"], ["39", "Omel A Lubanga Peyero Ox-Cultivation", "Agricult ure", "26-Jun-2017", "7,580,000", "03.10.2017", "6,909,000", "329,000", "1,000,000", "6,909,000", "On going"], ["40", "Omel B Youth Ox- Cultivation", "Agricult ure", "26-Jun-2016", "8,770,000", "26.Sept.201 6", "7,588,174", "361,341", "1,543,167", "7,588,174", "On going"], ["41", "Te-Olam Mak Tic Piggery Project", "Trade", "26.Jun.2016", "7,245,000", "26.Sept.201 6", "7,245,000", "-", "7,630,000", "7,245,000", "completed"], ["42", "Agoro Opar Pi Bulu Piggery Youth Group", "Trade", "12-Jun-2015", "8,877,000", "28.10.2015", "9,320,850", "443,850", "-", "9,320,850", "On going"], ["43", "Awalaboro Ox- Cultivation", "Agricult ure", "21-Mar-2018", "7,645,000", "21.07.2018", "8,027,250", "382,250", "-", "8,027,250", "On going"], ["44", "Kiteny Tam Pi Diki Youth Piggery Project", "Trade", "12-Jun-2015", "8,425,000", "13.2.2016", "8,846,250", "421,250", "-", "8,846,250", "On going"], ["45", "Lugore Piggery Youth Group", "Trade", "12-Jun-2015", "7,527,000", "15-12-2015", "6,853,350", "326,350", "1,000,000", "6,853,350", "On going"], ["46", "Mede Centre Waloko Kwo Ox- Cultivation", "Agricult ure", "26-Jun-2017", "8,730,000", "03.Oct.2017", "9,166,500", "436,500", "-", "9,166,500", "On going"], ["47", "Ongedo Wang Ma Waculo Produce Buying", "Trade", "26-Jun-2017", "7,100,000", "26.July.201 7", "7,035,000", "335,000", "400,000", "7,035,000", "Inactive"], ["48", "Oroko Wapwoyo Lutela Produce Buying & Selling Group", "Trade", "12-Jun-2015", "8,120,000", "28.Sept.201 5", "1,386,000", "66,000", "6,800,000", "1,386,000", "Inactive"], ["49", "Patwol Can Kaya Ox- Cultivation", "Agricult ure", "3-Jul-2018", "7,345,000", "26.Oct.2018", "7,712,250", "367,250", "-", "7,712,250", "On going"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}, {"headings_1": {"content": "Challenges;", "page": 22, "level": 3}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["S / N", "Project name", "Sector", "Date of disbursement", "Amount disbursed", "Repaymen t date", "Recoverab le amount", "5% services fee where applicable", "Amount Recovered", "Amount due", "Remarks"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}, {"headings_1": {"content": "Challenges;", "page": 22, "level": 3}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["50", "Pok Ogali Youth Ox- Cultivation Project", "Agricult ure", "1-May-2016", "6,758,000", "30.Oct.2015", "7,095,900", "337,900", "-", "7,095,900", "Inactive"], ["51", "Adak Alliance Piggery Project", "Trade", "7-Jul-2015", "9,215,000", "28.Nov.201 5", "9,675,750", "460,750", "-", "9,675,750", "Inactive"], ["52", "Adak Tii Pi Anyim Youth Ox-Cultivation Group", "Agricult ure", "23-Mar-2017", "9,010,000", "23.Jun.2017", "9,460,500", "450,500", "-", "9,460,500", "On going"], ["53", "Angany Cam Kwoki Youth Produce Traders", "Trade", "19-Nov-2018", "7,100,000", "26.Dec.201 8", "6,450,000", "", "650,000", "6,450,000", "On going"], ["54", "Anyadwe Youth Produce Traders", "Trade", "23-Nov-2018", "7,100,000", "23.Nov.201 8", "3,549,800", "", "3,550,200", "3,549,800", "On going"], ["55", "Awoonyim Wang Kalo Ox-Cultivation Project", "Agricult ure", "10-Aug-2015", "8,870,000", "15.May.201 6", "9,103,500", "433,500", "200,000", "9,103,500", "Inactive"], ["56", "Pajaa Kacel Watek Youth Ox-Cultivation", "Agricult ure", "18-Apr-2019", "8,410,000", "18.July.201 9", "8,410,000", "", "-", "8,410,000", "On going"], ["57", "Patalira Kica Ber Piggery Project", "", "23-Sep-2015", "7,464,000", "23.Dec.201 5", "1,589,700", "373,200", "5,950,000", "1,589,700", "On going"], ["58", "Agung Atem Lwak Youth Ox-Cultivation Project", "Agricult ure", "12-Jun-2015", "7,691,000", "30.Dec.201 5", "1,828,050", "87,050", "5,950,000", "1,828,050", "On going"], ["59", "Akonyi Bedo Warocu Kwo Youth Produce Buying & Selling", "Trade", "21-Oct-2016", "7,720,000", "19-Nov- 2016", "7,161,000", "341,000", "900,000", "7,161,000", "On going"], ["60", "Coopil Mic Pa Lacwec Youth Ox-Traction", "Trade", "19-Nov-2018", "8,400,000", "26.Nov.201 8", "8400000", "-", "-", "8,400,000", "On going"], ["61", "Youth Piggery Project Lapeta Vision Ahead", "Trade", "12-Jun-2015", "5,034,000", "30-Dec- 2015", "5,285,700", "251,700", "-", "5,285,700", "On going"], ["62", "Loyoboo A Utem Gum Youth Piggery Project", "Agricult ure", "12-Jun-2015", "6,238,000", "30.Jan.2016", "6,182,400", "294,400", "350,000", "6,182,400", "On going"], ["63", "Loyoboo Waribbe Youth Ox-Cultivation", "Agricult ure", "4-Jul-2018", "8,105,000", "04.Oct.2018", "5,000,000", "-", "-", "5,000,000", "On going"], ["64", "Youth Piggery Oding Ribbe Ber", "", "24-Oct-2016", "8,800,000", "9-May-17", "9,240,000", "440,000", "-", "9,240,000", "On going"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}, {"headings_1": {"content": "Challenges;", "page": 22, "level": 3}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["S / N", "Project name", "Sector", "Date of disbursement", "Amount disbursed", "Repaymen t date", "Recoverab le amount", "5% services fee where applicable", "Amount Recovered", "Amount due", "Remarks"], "type": "table"}}, {"content": "25", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}, {"headings_1": {"content": "Challenges;", "page": 22, "level": 3}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["65", "Oguru Tic Ryemo Can Youth Piggery", "Agricult ure", "19-Nov-2018", "7,900,000", "26.Nov.201 8", "1,975,000", "-", "-", "1,975,000", "On going"], ["66", "Oguru Wang Nen Youth Poultry Keeping", "Poutry", "16-Nov-2016", "7,214,000", "22-Dec- 2016", "1,551,006", "73,857", "5,736,851", "1,551,006", "On going"], ["67", "Unyama A Diro Pe Rom Youth Poultry", "Poutry", "19-Nov-2018", "8,580,000", "26.Dec.201 8", "4,290,000", "-", "750,000", "4,290,000", "On going"], ["68", "Unyama B Wilobo Wire Ox-Cultivation Project", "Agricult ure", "12-Jun-2015", "4,700,000", "30.Sept.201 5", "3,202,500", "152,500", "1,650,000", "3,202,500", "On going"], ["69", "Angany Youth Animal Traction II", "Agricult ure", "18-Apr-2019", "7,680,000", "12.Dec.201 9", "", "", "", "7,680,000", "On going"], ["70", "Anyomotwon Youth Animal Traction", "Agricult ure", "19-Mar-2019", "9,400,000", "04.August.2 019", "", "", "", "9,400,000", "On going"], ["71", "Lakwela Youth Animal Traction II", "Agricult ure", "18-Apr-2019", "7,680,000", "12.Nov.201 9", "", "", "", "7,680,000", "On going"], ["72", "Loyoboo Youth Animal Traction II", "Agricult ure", "18-Apr-2019", "9,400,000", "4.August.20 19", "", "", "", "9,400,000", "On going"], ["73", "Omel B Youth Animal Traction II", "Agricult ure", "18-Apr-2019", "9,400,000", "12.AUGUST. 2019", "", "", "", "9,400,000", "On going"], ["74", "Omel B Youth Animal Traction III", "Agricult ure", "19-Mar-2019", "9,400,000", "4.August.20 19", "", "", "", "9,400,000", "On going"], ["75", "Patalira Youth Animal Traction", "Agricult ure", "19-Mar-2019", "9,400,000", "4.August.20 19", "", "", "", "9,400,000", "On going"], ["76", "Unyama B Youth Poultry II", "Agricult ure", "19-Mar-2019", "7,060,000", "12.May .2019", "", "", "", "9,400,000", "On going"], ["77", "Layik Youth Vegetables Growing II", "Agricult ure", "19-Mar-2019", "6,000,000", "04.May.201 9", "", "", "340,000", "5,660,000", "On going"], ["78", "Anyadwe Youth Carpentry II", "Works", "19-Mar-2019", "9,150,000", "4-May-19", "", "", "1,200,000", "7,950,000", "On going"], ["79", "Twonokun Youth Grinding Mill", "Trade", "18-Apr-2019", "8,800,000", "12.05.2019", "", "", "300,000", "7,700,000", "On going"], ["80", "Agoro Youth Produce Traders", "Trade", "18-Apr-2019", "8,000,000", "4.May.2019", "", "", "", "8,800,000", "On going"], ["81", "Kinene Youth Produce Traders", "Trade", "19-Mar-2019", "8,000,000", "04.May.201 9", "", "", "", "8,000,000", "On going"], ["82", "Kiteny Youth Produce", "Trade", "19-Mar-2019", "", "04.April.201", "", "", "", "", "On going"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}, {"headings_1": {"content": "Challenges;", "page": 22, "level": 3}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["S / N", "Project name", "Sector", "Date of disbursement", "Amount disbursed", "Repaymen t date", "Recoverab le amount", "5% services fee where applicable", "Amount Recovered", "Amount due", "Remarks"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}, {"headings_1": {"content": "Challenges;", "page": 22, "level": 3}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "Traders II", "", "", "8,000,000", "9", "", "", "200,000", "7,800,000", ""], ["83", "Kiteny Youth Produce Traders III", "Trade", "18-Apr-2019", "8,000,000", "12.May .2019", "", "", "", "8,000,000", "On going"], ["84", "Laban Youth Produce Traders III", "Trade", "18-Apr-2019", "8,000,000", "12.May.201 9", "", "", "315,000", "7,685,000", "On going"], ["85", "Lugore Youth Produce Traders", "Trade", "19-Mar-2019", "8,000,000", "04.May.201 9", "", "", "", "8,000,000", "On going"], ["86", "Pageya Bar Youth Produce Traders", "Trade", "19-Mar-2019", "8,000,000", "04.May.201 9", "", "", "700,000", "7,300,000", "On going"], ["87", "Unyama A Youth Produce Traders", "Trade", "19-Mar-/2019", "8,000,000", "04.May.201 9", "", "", "", "8,000,000", "On going"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}, {"headings_1": {"content": "Challenges;", "page": 22, "level": 3}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["S / N", "Project name", "Sector", "Date of disbursement", "Amount disbursed", "Repaymen t date", "Recoverab le amount", "5% services fee where applicable", "Amount Recovered", "Amount due", "Remarks"], "type": "table"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}, {"headings_1": {"content": "Challenges;", "page": 22, "level": 3}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Appendix V: Non Existent Groups", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Non Existent Groups", "page": 31, "level": 4}}, {"headings_1": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}], "page": 31, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": [["Paromo Jale Ber Youth Piggery", "Trade", "26-Aug-2016", "8,714,000", "8,714,000", "435700", "-", "9,149,700.00", "not existing"], ["Oguru Ulonygiu Produce Buying and Selling", "Trade", "26-Jun-2017", "7,100,000", "7,100,000", "355000", "-", "7,455,000.00", "Inactive"], ["Oturuloya Produce Buying & Selling", "", "7-Nov-2016", "7,000,000", "7,000,000", "350000", "-", "7,350,000.00", "not existing"], ["Owak Youth Piggery Project", "Trade", "23-Jun-2015", "6,500,000", "6,500,000", "325000", "-", "6,825,000.00", "not existing"], ["Acutomer Par Pi Anyim Ox- Cultivation", "Agricultu re", "23-Apr-2018", "7,505,000", "7,505,000", "375250", "-", "7,880,250.00", "not existing"], ["Awalaboro Ox-Cultivation", "Agricultu re", "21-Mar-2018", "7,645,000", "7,645,000", "382250", "-", "8,027,250.00", "disappeared"], ["Kiteny Tam Pi Diki Youth Piggery Project", "Trade", "12-Jun-2015", "8,425,000", "4,500,000", "421250", "-", "8,846,250.00", "not existing"], ["Patwol Can Kaya Ox- Cultivation", "Agricultu re", "3-Jul-2018", "7,345,000", "7344900", "367250", "-", "7,712,250.00", "not existing"], ["Pok Ogali Youth Ox- Cultivation Project", "Agricultu re", "1-May-2016", "6,758,000", "6758000", "337900", "-", "7,095,900.00", "not existing"], ["Adak Alliance Piggery Project", "Trade", "7-Jul-2015", "9,215,000", "9215000", "460750", "-", "9,675,750.00", "not existing"], ["Obiya Youth Piggery", "Trade", "21-Oct- 2016", "9,600,0 00", "9,600,000", "480,000", "", "6,251,000", "inactive"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Non Existent Groups", "page": 31, "level": 4}}, {"headings_1": {"content": "Appendix IV: Low Recovery of YLP funds", "page": 24, "level": 4}}], "page": 31, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["Project name", "Sector", "Date of disbursem ent", "Amount disbursed", "Recoverable amount", "5% services fee where applicabl e", "Amount Recove red", "Amount due", "Remarks"], "type": "table"}}, {"content": "Appendix VI: Non-Compliance with Repayment schedules- UWEP", "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Non-Compliance with Repayment schedules- UWEP", "page": 32, "level": 4}}, {"headings_1": {"content": "Appendix V: Non Existent Groups", "page": 31, "level": 4}}], "page": 32, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "heading"}}, {"content": [["Unyama", "Loyo Boo Akem Kwene Women Group", "Agriculture", "8,086,000", "8,086,000", "14/04/2019", "2,021,700", "-", "-", "8,086,000"], ["Awach", "Kica Ber Women Group", "Agriculture", "6,500,000", "5,710,000", "14/02/2019", "2,379,500", "937,000", "-", "4,773,000"], ["Awach", "Yub Kiti Women Group", "Agriculture", "8,068,000", "6,880,000", "14/04/2019", "2,017,500", "1,600,000", "-", "6,880,000"], ["Awach", "Dii Cwinyi Women Group", "Agriculture", "5,400,000", "5,400,000", "14/02/2019", "2,250,000", "900,000", "-", "4,500,000"], ["Unyama", "Kinene Cing Ma Konyi", "Agriculture", "7,888,000", "7,888,000", "14/3/2019", "2,630,000", "1,972,500", "-", "5,915,500"], ["Bungatira", "Mon Yele Ayela", "Agriculture", "6,133,000", "6,133,000", "14/4/2019", "1,533,300", "-", "-", "6,133,000"], ["Bungatira", "Nyeko Rac Women Group", "Agriculture", "6,133,000", "6,133,000", "14/04/2019", "1,533,300", "-", "-", "6,133,000"], ["Bungatira", "Mar ber Women Group", "Wholesale and Retail Trade", "6,133,000", "6,133,000", "14/02/2019", "2,556,000", "1,575,000", "-", "4,558,000"], ["Bungatira", "Loyo Lega Women Group", "Agriculture", "6,133,000", "6,133,000", "14/02/2019", "2,044,800", "2,556,000", "-", "4,088,200"], ["Bungatira", "Tii Ki Lweti Women Group", "Wholesale and Retail Trade", "6,133,000", "6,133,000", "14/02/2019", "1,533,300", "-", "-", "6,133,000"], ["Bungatira", "Can Pe Two Women Group", "Agriculture", "8,643,000", "7,000,000", "14/4/2019", "2,160,900", "-", "-", "7,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Non-Compliance with Repayment schedules- UWEP", "page": 32, "level": 4}}, {"headings_1": {"content": "Appendix V: Non Existent Groups", "page": 31, "level": 4}}], "page": 32, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["Sub County", "Name Of Women Group", "Sector", "Amount Approved By Dec", "Amount Disbursed By- Tsu- Mglsd", "Repaymen t Date", "Recoverable Amount", "Amount Recovered", "5% Surcharge", "Balance"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Non-Compliance with Repayment schedules- UWEP", "page": 32, "level": 4}}, {"headings_1": {"content": "Appendix V: Non Existent Groups", "page": 31, "level": 4}}], "page": 32, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["Bungatira", "Good Faith Women Group", "Wholesale and Retail Trade", "8,643,000", "6,500,000", "8/6/2019", "200,000", "1,200,000", "-", "5,300,000"], ["Paicho", "Te-Olam Gang ber Women Group", "Agriculture", "6,680,000", "6,680,000", "14/2/2019", "2,783,500", "558,000", "-", "6,122,000"], ["Bungatira", "Rwot Omiyo Women Group", "Wholesale and Retail Trade", "6,133,000", "6,133,000", "14/2/2019", "2,557,500", "-", "-", "6,133,000"], ["Bungatira", "Tidi Ma Myero Women Group", "Wholesale and Retail Trade", "6,680,000", "6,680,000", "14/02/2019", "2,783,500", "-", "-", "6,680,000"], ["Bungatira", "Gene Ber Women Group", "Agriculture", "6,133,000", "6,133,000", "14//04/2019", "1,533,300", "-", "-", "6,133,000"], ["Palaro", "Lugore Tute Ki Cingi", "Agriculture", "6,680,000", "6,680,000", "14/02/2019", "2,785,000", "1,500,000", "-", "5,180,000"], ["Palaro", "Kiteny Rwot Omiya Women Group", "Industry", "6,680,000", "6,680,000", "14/o2/2019", "2,785,000", "999,400", "-", "5,680,600"], ["Unyama", "Loyo Boo Ket Can Itic", "Wholesale and Retail Trade", "8,086,000", "8,086,000", "14/03/2019", "2,695,600", "-", "-", "8,086,000"], ["Paicho", "Dwere Kec Kakare", "Agriculture", "7,788,000", "7,288,000", "14/04/2019", "1,821,900", "2,035,000", "-", "5,253,000"], ["Unyama", "Loyoboo kica ber Kidere", "Industry", "5,300,000", "5,300,000", "14/01/2019", "2,650,200", "1,464,000", "-", "3,836,000"], ["Paicho", "Anyomotwwon Pit Odong Ki Mon", "Wholesale and Retail Trade", "8,003,000", "8,003,000", "14/03/2019", "2,668,000", "1,971,100", "-", "6,031,900"], ["Awach", "Waribu Cing wa", "Wholesale and Retail Trade", "6,680,000", "6,680,000", "14/01/2019", "3,340,200", "1,279,900", "-", "5,400,100"], ["Awach", "Min Latin Women's Group", "Whole Sale and Retail Trade", "6,986,000", "6,776,000", "29-10-2017", "6,776,000", "1,464,000", "264,600", "5,576,600"], ["Awach", "Lagada Yil ki Wade Women's Group", "Entertainment & Recreation", "8,985,000", "8,780,000", "11/10/2017", "8,780,000", "4,997,000", "264,650", "5,557,650"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Non-Compliance with Repayment schedules- UWEP", "page": 32, "level": 4}}, {"headings_1": {"content": "Appendix V: Non Existent Groups", "page": 31, "level": 4}}], "page": 33, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["Sub County", "Name Of Women Group", "Sector", "Amount Approved By Dec", "Amount Disbursed By- Tsu- Mglsd", "Repaymen t Date", "Recoverable Amount", "Amount Recovered", "5% Surcharge", "Balance"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Non-Compliance with Repayment schedules- UWEP", "page": 32, "level": 4}}, {"headings_1": {"content": "Appendix V: Non Existent Groups", "page": 31, "level": 4}}], "page": 33, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["Awach", "Pit odong ki Mon Women's Group", "Trade & Whole sale", "6,680,000", "5,650,000", "10/4/2017", "5,650,000", "2,036,900", "180,655", "4,229,255"], ["Awach", "Atek Ki Lwak Women's Group", "Whole Sale and Retail Trade", "6,680,000", "5,201,500", "4/10/2017", "5,201,500", "2,669,800", "160,005", "4,492,705"], ["Awach", "Lacede Women's Group", "Agriculture", "8,068,000", "7,440,000", "3/3/2018", "7,440,000", "2,080,000", "307,000", "6,513,500"], ["Awach", "Wot Tek Women's Group", "Agriculture", "8,068,000", "6,880,000", "1/2/2018", "6,880,000", "4,588,000", "171,950", "5,331,450"], ["Bungatira", "Lacan Pe Kun Women's Group", "Whole Sale and Retail Trade", "6,100,000", "5,200,000", "4/10/2017", "5,200,000", "2,601,000", "154,980", "3,718,890"], ["Bungatira", "Adeg Anii Fish Mongers Women's Group", "Trade & Whole sale", "6,500,000", "5,310,000", "4/10/2017", "5,310,000", "2,210,400", "177,090", "3,718,890"], ["Can Deg Mone Women's Group", "Whole Sale and Retail Trade", "6,680,000", "5,480,000", "7/10/2017", "5,480,000", "896,700", "251,165", "5,274,465", null], ["Bungatira", "Opit Lutino Women's Group", "Agriculture", "6,133,000", "5,950,000", "10/1/2018", "5,950,000", "1,670,800", "213,960", "4,493,160"], ["Bungatira", "Tene Ki Lawoti Women's Group", "Agriculture", "6,133,000", "5,633,000", "4/1/2018", "5,633,000", "800,000", "241,650", "5,074,650"], ["Bungatira", "Mar Latini 'A' Women's Group", "Agriculture", "6,133,000", "6,133,000", "10/1/2018", "6,133,000", "1,022,200", "255,540", "5,366,340"], ["Bungatira", "Rwot Twero Women's Group", "Whole Sale and Retail Trade", "6,680,000", "5,048,000", "4/10/2017", "5,048,000", "841,400", "210,330", "4,416,930"], ["Bungatira", "Kabake Women Group", "Agriculture", "6,133,000", "6,133,000", "4/1/2018", "6,133,000", "5,172,800", "102,210", "4,416,930"], ["Bungatira", "Rwot Oyee Women's Group", "Agriculture", "6,680,000", "6,133,000", "2/2/2018", "6,133,000", "5,028,000", "78,000", "4,437,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Non-Compliance with Repayment schedules- UWEP", "page": 32, "level": 4}}, {"headings_1": {"content": "Appendix V: Non Existent Groups", "page": 31, "level": 4}}], "page": 34, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["Sub County", "Name Of Women Group", "Sector", "Amount Approved By Dec", "Amount Disbursed By- Tsu- Mglsd", "Repaymen t Date", "Recoverable Amount", "Amount Recovered", "5% Surcharge", "Balance"], "type": "table"}}, {"content": "Bungatira \n31", "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Non-Compliance with Repayment schedules- UWEP", "page": 32, "level": 4}}, {"headings_1": {"content": "Appendix V: Non Existent Groups", "page": 31, "level": 4}}, [{"headings_0": {"content": "Appendix VI: Non-Compliance with Repayment schedules- UWEP", "page": 32, "level": 4}}, {"headings_1": {"content": "Appendix V: Non Existent Groups", "page": 31, "level": 4}}]], "page": 34, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["Paicho", "Lakwela Waribu Cingwa Women's Group", "Whole Sale and Retail Trade", "6,680,000", "6,570,000", "4/10/2017", "6,570,000", "6,570,500", "-", "2,736,300"], ["Paicho", "Te Olam Lubanga Mamiyo Women's Group", "Whole Sale and Retail Trade", "6,680,000", "6,339,000", "4/10/2017", "6,339,000", "6,339,000", "-", "3,171,000"], ["Paicho", "Corner Mon Bunyu Women's Group", "Whole Sale and Retail Trade", "6,680,000", "5,781,000", "4/10/2017", "5,781,000", "2,846,200", "146,740", "3,707,940"], ["Paicho", "Lalworo Tem Gumi Women Group", "Whole Sale and Retail Trade", "6,760,000", "6,700,000", "4/10/2017", "6,700,000", "6,700,000", "-", "3,820,000"], ["Palaro", "Mede Centre Mon Aye Guti Women Group", "Agriculture", "7,350,000", "7,350,000", "9/3/2018", "7,350,000", "3,000,000", "146,740", "5,932,740"], ["Palaro", "Awal Aboro Opoo Lacen Women Group", "Agriculture", "8,086,000", "6,805,000", "1/12/2017", "6,805,000", "314,000", "324,550", "7,129,550"], ["Palaro", "Poko Ogali Odokomit Women's Group", "Agriculture", "7,086,000", "6,880,000", "2/1/2018", "6,880,000", "2,630,000", "212,500", "4,462,500"], ["Palaro", "Oroko Waneno Anyim Women Group", "Whole Sale and Retail Trade", "6,680,000", "5,905,000", "4/10/2017", "5,905,000", "2,500,000", "170,250", "3,405,000"], ["Unyama", "Unyama B Pit Lit Women Group", "Agriculture", "8,643,000", "7,755,000", "4/10/2017", "7,755,000", "4,334,200", "171,040", "5,232,040"], ["Unyama", "Unyama B Can Kelo Diro Women Group", "Whole Sale and Retail Trade", "6,696,000", "5,668,000", "4/10/2017", "5,668,000", "3,234,500", "121,675", "5,314,175"], ["Unyama", "Agung Lubanga Pe Wany", "Agriculture", "8,086,000", "7,080,000", "2/1/2018", "7,080,000", "2,660,000", "232,050", "5,542,050"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Non-Compliance with Repayment schedules- UWEP", "page": 32, "level": 4}}, {"headings_1": {"content": "Appendix V: Non Existent Groups", "page": 31, "level": 4}}], "page": 35, "document_name": "Gulu DLG Report of Auditor General 2019", "columns": ["Sub County", "Name Of Women Group", "Sector", "Amount Approved By Dec", "Amount Disbursed By- Tsu- Mglsd", "Repaymen t Date", "Recoverable Amount", "Amount Recovered", "5% Surcharge", "Balance"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Non-Compliance with Repayment schedules- UWEP", "page": 32, "level": 4}}, {"headings_1": {"content": "Appendix V: Non Existent Groups", "page": 31, "level": 4}}], "page": 35, "document_name": "Gulu DLG Report of Auditor General 2019", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "REPORT OF THE AUDITOR GENERAL"], "page": 1}, {"content": ["Table of Contents", "Page", "Table of Contents - ii", "List of Acronyms - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matters - 1", " 1.0 Implementation of Budget approved by Parliament - 1", "Emphasis of Matter - 4", " 2.0 Accumulated Payables - 4", "Other Information - 4", "Management\u2019s Responsibility for the Financial Statements - 4", "Auditor\u2019s Responsibility - 5", "Other Reporting Responsibilities - 6", "Report on the Audit of Compliance with Legislation - 6", " 3.0 Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT) - 6", " 4.0 Implementation of the Uganda Road Funds - 8", " 5.0 Implementation Of Northern Uganda Social Action Fund Three (NUSAF3) - 9", " 6.0 Management of the Youth Livelihood Project (YLP) - 11", " 7.0 Uganda Women Entrepreneurship Program (UWEP) - 13", " 8.0 Water for Use and Water For Production - 15", "APPENDICES - 17", "Appendix I: Implementation of Key Outputs - 17", "Appendix II: Notable Project Achievements at Sub-project level - 18", "Appendix III: Delayed Project Implementation - 19", "Appendix IV: Low Recovery of YLP funds - 21", "Appendix V: Non Existent Groups - 28", "Appendix VI: Non-Compliance with Repayment schedules- UWEP - 29"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Gulu DLG Report of Auditor General 2020.chunks.json b/reports/Chunks/Gulu DLG Report of Auditor General 2020.chunks.json deleted file mode 100644 index 2d4d4518a0ea39cb518d6079c4b4cdafecba0e57..0000000000000000000000000000000000000000 --- a/reports/Chunks/Gulu DLG Report of Auditor General 2020.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "OFFICE OF THE AUDITOR GENERAL THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30 TH JUNE, 2020", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}], "page": 2, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 2, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["BOU", "Bank of Uganda"], ["CoC", "Certificates of Compliance"], ["CWC", "Community Watershed Committee"], ["GoU", "Government of Uganda"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFMS", "Integrated Financial Management System"], ["INTOSAI", "International Organisation of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LGFAM", "Local Government Financial and Accounting Manual"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["NDP", "National Development Plan"], ["NPA", "National Planning Authority"], ["NUSAF", "Northern Uganda Social Action Fund"], ["PBS", "Performance Budgeting System"], ["PFMA", "Public Finance Management Act"], ["TSSA", "Treasury Sub Single Account"], ["TSA", "Treasury Single Account"], ["UgIFT", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["UGX", "Uganda Shillings"], ["URF", "Uganda Road Fund"], ["UPE", "Universal Primary Education"], ["USE", "Universal Secondary Education"], ["MoLG", "Ministry of Local Government"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30 TH JUNE, 2020 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}]], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "I have audited the accompanying Financial Statements of Gulu District Local Government,", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "which comprise the Statement of Financial Position as of 30 th June 2020, the Statement of", "metadata": {"headings": [{"headings_0": {"content": "which comprise the Statement of Financial Position as of 30 th June 2020, the Statement of", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "which comprise the Statement of Financial Position as of 30 th June 2020, the Statement of", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "In my opinion, the Financial Statements of Gulu District Local Government for the year ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 as amended and the Financial Reporting", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the Financial Statements of Gulu District Local Government for the year ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 as amended and the Financial Reporting", "page": 4, "level": 4}}, {"headings_1": {"content": "which comprise the Statement of Financial Position as of 30 th June 2020, the Statement of", "page": 4, "level": 2}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the Financial Statements of Gulu District Local Government for the year ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 as amended and the Financial Reporting", "page": 4, "level": 4}}, {"headings_1": {"content": "which comprise the Statement of Financial Position as of 30 th June 2020, the Statement of", "page": 4, "level": 2}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "In my opinion, the Financial Statements of Gulu District Local Government for the year ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 as amended and the Financial Reporting", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "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", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "In my opinion, the Financial Statements of Gulu District Local Government for the year ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 as amended and the Financial Reporting", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements", "metadata": {"headings": [{"headings_0": {"content": "Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "and the IESBA Code. 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": "Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "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", "metadata": {"headings": [{"headings_0": {"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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "were addressed in the context of my audit of the Financial Statements as a whole, and in \npartial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance.", "metadata": {"headings": [{"headings_0": {"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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}, [{"headings_0": {"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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}]], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "A review of district\u2019s approved work plans and budgets revealed that Gulu District had", "metadata": {"headings": [{"headings_0": {"content": "A review of district\u2019s approved work plans and budgets revealed that Gulu District had", "page": 5, "level": 2}}, {"headings_1": {"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", "page": 4, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "an approved budget of UGX.42.4Bn, out of which UGX.30.1Bn was warranted/ availed by the end of the financial year. The total expenditure for the year was 27.3Bn out of", "metadata": {"headings": [{"headings_0": {"content": "A review of district\u2019s approved work plans and budgets revealed that Gulu District had", "page": 5, "level": 2}}, {"headings_1": {"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", "page": 4, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "which UGX.18.04Bn 1 was spent on non-service delivery activities, such as employee", "metadata": {"headings": [{"headings_0": {"content": "which UGX.18.04Bn 1 was spent on non-service delivery activities, such as employee", "page": 5, "level": 2}}, {"headings_1": {"content": "A review of district\u2019s approved work plans and budgets revealed that Gulu District had", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "costs and transfers to other units (sub-counties, schools and health centres), implying", "metadata": {"headings": [{"headings_0": {"content": "which UGX.18.04Bn 1 was spent on non-service delivery activities, such as employee", "page": 5, "level": 2}}, {"headings_1": {"content": "A review of district\u2019s approved work plans and budgets revealed that Gulu District had", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "metadata": {"headings": [{"headings_0": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}, {"headings_1": {"content": "which UGX.18.04Bn 1 was spent on non-service delivery activities, such as employee", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}, {"headings_1": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "resources spent on implementation of activities as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}, {"headings_1": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["Monetary Value (UGX.) Bn", null, null, null, "Number of outputs", null, null], ["**Total Exp**", "**Amount spent** **on** direct service delivery**", "**Total exp. audited**", "**% audited**", "**Number of direct service delivery outputs**", "**No.** of outputs sampled for audit**", "**%outputs audited**"], ["27.3", "9.3", "1.72", "18.5", "173", "11", "6.4"]], "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}, {"headings_1": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "The Key outputs/ activities implemented by the entity during the year were;", "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}, {"headings_1": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "Classroom construction and rehabilitation", "", ""], ["1a", "Construction of 1 block of 2 classrooms at Panykworo", "75,000,000", "4"], ["1b", "Construction of 1 block of 4 units teachers\\` house", "94,616,000", "6"], ["1c", "Partial construction of 1 block of 2 classrooms at Kitenywalo PS", "31,484,000", "2"], ["2", "Partial construction of standard OPD at Lapeta HC II phase 1", "64,421,000", "4"], ["3", "Construction of 1 block of 4 stances drainable latrine at Patiko HC III", "18,419,000", "1"], ["4", "Road construction and rehabilitation", "", "0"], ["4a", "Rehabilitation of 3.3 km Gulu PTC- Kidere road", "5,152,000", "0.3"], ["4b", "Low cost seal of Laroo- Pageya road", "75,000,000", "4"], ["5", "Maintenance of District roads", "", "0"], ["5a", "Routine manual maintenance", "89,652,000", "5"], ["5b", "Routine mechanised maintenance", "167,569,295", "10"], ["5c", "Emergency works on Wii- Apaya stream", "54,239,365", "3"], ["6", "Mechanical imprest", "57,164,000", "3"], ["7", "Construction of 15 deep boreholes", "286,463,440", "17"], ["8", "Supply of hand pump spare parts for borehole rehabilitation", "160,729,700", "9"], ["9", "Design of pipe water system and sanitation facilities at Cwero Growth Centre", "50,950,000", "3"], ["10", "Palaro Seed Secondary school construction.", "481,690,000", "28"], ["11", "Renovation of store", "7,590,000", "0.4"], ["**Total**", null, "**1,720,139,800**", "**100**"]], "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}, {"headings_1": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["SN", "Key Out-puts/Activities", "Amount Spent UGX", "% of amount spent to total of expenditure for key items implemented."], "type": "table"}}, {"content": "The outbreak of the Covid Pandemic affected the implementation of the 2019/20 budget for a number of entities especially the implementation of activities in the last half of the financial year. A number of activities were not implemented as a result of budget cuts and the lockdown measures instituted to control the spread of the pandemic.", "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}, {"headings_1": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Implementation of the strategic plan** Government has been implementing the NDP II, which ended at the end of financial year 2019/2020. In line with the NDP, the District had its strategic plan approved for the period 2015-2020; this plan set out both the long term and short term targets to be achieved. current audit year was the 5 th year /the last year of implementation of the strategic plan, and it is anticipated that all the projected targets would have been accomplished. noted that at the time of audit (June 2019/20), out of 6 strategic targets, the district had fully achieved two (2) targets and partially attained four (4) targets, as shown in the table below; **extent of achievement of 2015/16-2019/2020 strategic plan by** **2019/2020** **No Level of performance** **by** **of** 2019/2020** **the** end** **No of strategic goals/ objectives** **total of** **%** of number strategic objectives** 1 2 3 2 4 0 **6** 33.3 66.7 0 **100** Fully achieved Partially achieved Not achieved **Total** **Source: OAG analysis** The targets that were partially achieved were 1.Completion of Palaro Seed Secondary School. 2\\. Maintenance of district roads. 3\\. Emergency works Wii-Apaya Stream 4\\. Manual maintenance of 378.3km of District Roads The Accounting Officer attributed the underperformance to general reduction in the development sector grants under Education, Health and Water. I The **The**", "advised the Accounting Officer to engage MoFPED and have the unimplemented activities rolled over for implementation in the subsequent periods. I"], ["**1.2**", "**Revenue Performance** **1.2.1 Local Revenue (LR) Performance** I reviewed the approved Local revenue estimates for the financial year 2019/2020 and noted that the District budgeted to collect UGX.1,294,588,000 during the year but collected UGX.1,259,040,473 representing (97%) performance. of UGX.35,547,527(3%) were recorded in Local Hotel Tax, interest from private entities and Park Fees. Revenue shortfalls affected the implementation of planned activities. The shortfalls in Local Revenue collections Accounting Officer attributed the revenue underperformance to outbreak of the Covid-19 pandemic. The", "revise noted the response and advised the Accounting Officer to always the budget with approval of council to reflect such unforeseen circumstance. I"]], "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}, {"headings_1": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund)", "metadata": {"headings": [{"headings_0": {"content": "1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund)", "page": 7, "level": 1}}, {"headings_1": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Government for the The District budgeted to receive UGX.27,671,220,364 (revised) as grants good performance from the Treasury. I noted that, UGX.26,048,487,102 was warranted/ on", "metadata": {"headings": [{"headings_0": {"content": "1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund)", "page": 7, "level": 1}}, {"headings_1": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Government", "metadata": {"headings": [{"headings_0": {"content": "Government", "page": 7, "level": 3}}, {"headings_1": {"content": "1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund)", "page": 7, "level": 1}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "received representing 94% performance. .", "metadata": {"headings": [{"headings_0": {"content": "Government", "page": 7, "level": 3}}, {"headings_1": {"content": "1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund)", "page": 7, "level": 1}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Grants.", "metadata": {"headings": [{"headings_0": {"content": "Grants.", "page": 7, "level": 3}}, {"headings_1": {"content": "Government", "page": 7, "level": 3}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "1.2.3 Transfers from other Government Units/Other Government Transfers I \nadvised the The entity budgeted to receive UGX.2,200,739,000 as transfers from other Accounting Officer to Government Units. However, only UGX.1,794,190,545 (82%) was received as engage MoFPED and shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Grants.", "page": 7, "level": 3}}, {"headings_1": {"content": "Government", "page": 7, "level": 3}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Table showing performance of revenue transfers from other government agencies", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance of revenue transfers from other government agencies", "page": 7, "level": 5}}, {"headings_1": {"content": "Grants.", "page": 7, "level": 3}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "have the unimplemented activities rolled over S/n Revenue Source Approved Total Variance %Performa for implementation Budget\u201d Receipts nce in the subsequent (UGX) (UGX) (UGX) periods. \u201d000\u201d \u201d000\u201d \u201d000\u201d \n1 NUSAF 600,000 1,135,222 -535,222 189% \n2 Support to PLE- 10,000 9,493 507 95% \nUNEB \n3 URF 920,969 374,071 546,898 41% \n4 YLP 50,000 0 50,000 0% \n5 UWEP 9,844 3,383 6,461 34% \n7 PRELNOR 559,926 256,130 303,796 46% \n8 NTD 50,000 0 50,000 0% \n9 OPM 0 15,892 -15,892 0% \nTotal 2,200,739 1,794,191 406,548", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance of revenue transfers from other government agencies", "page": 7, "level": 5}}, {"headings_1": {"content": "Grants.", "page": 7, "level": 3}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Source: Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Source: Financial Statements", "page": 7, "level": 9}}, {"headings_1": {"content": "Table showing performance of revenue transfers from other government agencies", "page": 7, "level": 5}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Revenue shortfalls adversely affect the implementation of planned activities. \nThe Accounting Officer explained that the underperformance in other Government transfers was due to non-release/ or under-release of the various sources of revenue.", "metadata": {"headings": [{"headings_0": {"content": "Source: Financial Statements", "page": 7, "level": 9}}, {"headings_1": {"content": "Table showing performance of revenue transfers from other government agencies", "page": 7, "level": 5}}, [{"headings_0": {"content": "Source: Financial Statements", "page": 7, "level": 9}}, {"headings_1": {"content": "Table showing performance of revenue transfers from other government agencies", "page": 7, "level": 5}}]], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "1.2.4 Performance from external financing", "metadata": {"headings": [{"headings_0": {"content": "1.2.4 Performance from external financing", "page": 7, "level": 9}}, {"headings_1": {"content": "Source: Financial Statements", "page": 7, "level": 9}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The District budgeted to receive UGX.3,254,000,000 as external/donor financing out I \nadvised the of which UGX.752,730,825 (23%),was received as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "1.2.4 Performance from external financing", "page": 7, "level": 9}}, {"headings_1": {"content": "Source: Financial Statements", "page": 7, "level": 9}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Showing performance of external funding", "metadata": {"headings": [{"headings_0": {"content": "Showing performance of external funding", "page": 7, "level": 9}}, {"headings_1": {"content": "1.2.4 Performance from external financing", "page": 7, "level": 9}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Accounting Officer to engage", "metadata": {"headings": [{"headings_0": {"content": "Showing performance of external funding", "page": 7, "level": 9}}, {"headings_1": {"content": "1.2.4 Performance from external financing", "page": 7, "level": 9}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "development S Donor \nApproved \nTotal Receipts Variance %Performance partners and ensure / Budget\u201d (UGX) (UGX) \nthat the activities are n \u201d000\u201d \u201d000\u201d (UGX) rolled over and \u201d000\u201d \n1 UNICEF 318,000 0 318,000 0% finally implemented. 2 Global fund for 165,000 169,080 -4,080 102.5% \nHIV, TB and \nMalaria \n3 WHO 30,000 0 30,000 0% \n4 GAVI 158,000 152,407.5 5,592.5 96.5%", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}, [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}]], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Revenue shortfalls affect the implementation of planned activities. The Accounting Officer attributed the revenue underperformance to outbreak of the Covid-19 pandemic.", ""], ["**1.3**", "**Absorption of funds** Out of the total receipts for the financial year of UGX.30,140,755,120 UGX.27,266,110,731 (90.5%) was spent by the entity resulting in an unspent balance of UGX.2,874,644,389 (9.5%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. absorption of released funds results in non-implementation of planned activities and negates the purpose for which funds were disbursed. For example, the construction of the seed school at Palaro did not perform to the expected level and non-implementation of some sports activities due to Covid-19 pandemic. Accounting Officer attributed the under absorption of released funds to the COVID-19 outbreak that led to the lockdown and the failure of the district to fill a number of staffing position whose wage bill had been provided. Under The", "I advised the Accounting Officer to ensure that funds for these activities are rolled over and subsequently ensure the speedy implementation of these activities."], ["**1.4**", "**Off-budget receipts** Section 36(6), 43 and 44(20) of the PFMA 2015, require all the public resources including external financing to be paid into the consolidated fund and once deposited shall form part of the consolidated fund and shall be availed through the Appropriations Act. Paragraph 24.6.2 of the Treasury Instructions 2017 also requires an Accounting Officer to ensure that all planned development partner disbursements under his or her vote are included in the vote budget estimates, i.e. appropriated by Parliament. 6 of the Budget execution circular requires that all budgets irrespective of the source of financing (GoU/NTR, Donor or local government revenue) will be migrated and loaded onto the IFMS to facilitate budget implementation and reporting. I noted Gulu District did not receive any off-budget financing. Paragraph", "I commend the Accounting Officer for adhering to the provisions of the law."]], "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], "page": 8, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["**1.5**", "**Quantification of outputs/activities** Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. of the eleven (11) outputs with a total of seventeen (17) activities and expenditure of UGX.1.72Bn sampled for assessment, I reviewed the extent of quantification of outputs and activities and noted that all the eleven (11) outputs with a total of seventeen (17) activities (100%) were fully quantified as shown in the table below. **Table: Extent of Quantification by activities** **Summary of Performance by Outputs** Activity details-Analysis** **Categor** **y** **of** outputs** **No.** of outp uts samp led** **% of total out- puts samp led** **Expendi ture** **UGX** Bn** **% proporti on to total expendi ture** **Total no of activiti es in the output s** **No. of Fully Quanti fied activiti es** **No of activiti es not fully quanti fied** **% quantific ation of activities @ category of output** 11 100% 1.72 100% 17 17 00 100% 00 00 00 00 00 00 00 0% 00 00 00 00 00 00 00 0% **11 100 1.72 100 17 17 00 100%** **Source: OAG analysis** **Fully quantifie d outputs 2 Insuffici ently quantifie d outputs 3 Outputs 4 not quantifie** **d** Total** Out", "commend the Accounting Officer for the effort. I"], ["**1.6**", "**Implementation 6** **of Quantified outputs** I assessed the implementation of eleven (11) out puts that were fully quantified with a total of seventeen (17) activities worth UGX.1.72Bn and noted the following. \uf0b7 Eight (08) outputs with a total of thirteen (13) activities worth UGX 0.93 Bn were fully implemented. The entity implemented all the thirteen (13) activities (100%) within these outputs. \uf0b7 Three (03) outputs with a total of four (04) activities worth UGX 0.79 Bn were partially implemented by the time of the audit.", "advised the Accounting Officer to address the issue of PBS with the relevant authority and always make on their communication/request to the Ministry. follow-up I"]], "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_11"], "type": "table"}}, {"content": [["**Total no of activi ties** **% prop ortio n to total expe nditu re** **No of Fully impl eme nted activi ties** **No. Of parti ally impl eme nted activi ties** **No of activi ties that were not imple ment ed** **Extent of impln of activit** **ies** per categ ory of output 8** 73 0.93 54 13 13 00 00 100 **Expe ndit ure UGX** **% of impl eme ntat ion** **Categor** **y** output** **of** **No of out puts** **Table showing the level of implementation per outputs by activities** **Summary of Performance by Output** Activity details-Analysis** **3** 27 0.79 46 04 00 04 00 70 **00** 00 00 00 00 00 00 00 00 Fully impleme nted outputs **5** Partially Impleme nted outputs **6** Outputs Not Impleme nted **Total** implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not complete work on \uf0b7 Wii- Apaya stream \uf0b7 \uf0b7 Palaro Seed Secondary School 33.4km of routine mechanized district roads as shown in **Appendix 1** Accounting Officer explained that failure to fully implement all planned activities and outputs was due to the use of Programme Budgeting System (PBS) where all the outputs are not quantified especially the non-standard outputs. He further explained that, Wii-Apaya Stream was an emergence activity which was unplanned for, and implemented under force account using Rural Transport Infrastructure (RTI) where the delay was as a result of the delay by the Ministry to respond to the request for the excavator and low bed. **11 100 1.72 100 17 13 04 03 86 Source: OAG analysis** **Bn** Partial The", ""], ["**Preparation 7** and submission of Monitoring plans and reports** Paragraph 58 of the Budget Execution Circular for 2019/20 requires the Accounting Officer to prepare and submit annual monitoring plans for government programs and or projects under his/her vote to the Office of the Prime Minister (OPM) with a copy to Ministry of Finance, Planning and Economic Development (MoFPED), Ministry of Local Government (MoLG) and National Planning Authority (NPA) for harmonisation to ensure proper coordination to avoid duplication and fatigue. The Accounting Officers are also expected to submit quarterly monitoring reports to OPM with a copy to the MoFPED for the attention of the Director Budget. Contrary to this I noted that; \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required. \uf0b7 The entity did not also submit quarterly monitoring reports to OPM and MoFPED as required. **1.7**", "advised the Accounting Officer to always ensure compliance with the budget execution circular. I"]], "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_12"], "type": "table"}}, {"content": [["**Total no of activi ties** **% prop ortio n to total expe nditu re** **No of Fully impl eme nted activi ties** **No. Of parti ally impl eme nted activi ties** **No of activi ties that were not imple ment ed** **Extent of impln of activit** **ies** per categ ory of output 8** 73 0.93 54 13 13 00 00 100 **Expe ndit ure UGX** **% of impl eme ntat ion** **Categor** **y** output** **of** **No of out puts** **Table showing the level of implementation per outputs by activities** **Summary of Performance by Output** Activity details-Analysis** **3** 27 0.79 46 04 00 04 00 70 **00** 00 00 00 00 00 00 00 00 Fully impleme nted outputs **5** Partially Impleme nted outputs **6** Outputs Not Impleme nted **Total** implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not complete work on \uf0b7 Wii- Apaya stream \uf0b7 \uf0b7 Palaro Seed Secondary School 33.4km of routine mechanized district roads as shown in **Appendix 1** Accounting Officer explained that failure to fully implement all planned activities and outputs was due to the use of Programme Budgeting System (PBS) where all the outputs are not quantified especially the non-standard outputs. He further explained that, Wii-Apaya Stream was an emergence activity which was unplanned for, and implemented under force account using Rural Transport Infrastructure (RTI) where the delay was as a result of the delay by the Ministry to respond to the request for the excavator and low bed. **11 100 1.72 100 17 13 04 03 86 Source: OAG analysis** **Bn** Partial The", ""], ["**Preparation 7** and submission of Monitoring plans and reports** Paragraph 58 of the Budget Execution Circular for 2019/20 requires the Accounting Officer to prepare and submit annual monitoring plans for government programs and or projects under his/her vote to the Office of the Prime Minister (OPM) with a copy to Ministry of Finance, Planning and Economic Development (MoFPED), Ministry of Local Government (MoLG) and National Planning Authority (NPA) for harmonisation to ensure proper coordination to avoid duplication and fatigue. The Accounting Officers are also expected to submit quarterly monitoring reports to OPM with a copy to the MoFPED for the attention of the Director Budget. Contrary to this I noted that; \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required. \uf0b7 The entity did not also submit quarterly monitoring reports to OPM and MoFPED as required. **1.7**", "advised the Accounting Officer to always ensure compliance with the budget execution circular. I"]], "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_12"], "type": "table"}}, {"content": [["This practice is not only in contravention of the circular instructions but also hinders efforts of timely monitoring of the implementation of the budget. The Accounting Officer acknowledged the anomaly but explained that the quarterly monitoring of Government programmes was executed.", ""], ["**Submission 8** **of Quarterly Performance Reports** Paragraph 55 of the BEC for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. **1.8** noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports as indicated in the table below **No Details** 1 2 3 4 Quarter One Quarter Two Quarter Three Quarter Four **Source: OAG analysis** **Deadline for submission** 31/10/2019 31/01/2020 30/04/2020 31/07/2020 **Actual date of submission** 10/12/2019 01/02/2020 25/05/2020 Not submitted. yet **Comment** Delayed Delayed Delayed Delayed to submit performance reports in time not only contravenes the budget circular instructions, but also negatively affects the timely evaluation of performance and decision making. Accounting Officer explained that the delayed submission of performance reports was due to the upgrading the PBS which erased data that was input twice and the district experiencing system breakdown in the months of April to mid-June 2020 that contributed to the delay of the department to extract data to be used for reporting. I Failure The", "advised the Accounting Officer to always engage the PBS support of MOFPED timely resolution of system challenges. desk for I"], ["**1.9 Accuracy 9** **of Performance reports submitted** Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. accuracy of performance could not be verified as the 4 th quarter performance report was not clear. Accounting officer explained that this was due to the delay in the approval of the fourth quarter report by the Budget Directorate at Ministry of Finance, Planning and Economic Development. The The", "I advised the Accounting Officer to always ensure that the performance reports are clear and accurate."]], "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": "supplementary funding, the government encouraged citizens to make voluntary contributions to the State.", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "metadata": {"headings": [{"headings_0": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 12, "level": 2}}, {"headings_1": {"content": "the", "page": 7, "level": 3}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "anticipated nor planned for, there was a risk that the entities that participated in this intervention may experience challenges in optimally applying the availed resource to", "metadata": {"headings": [{"headings_0": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 12, "level": 2}}, {"headings_1": {"content": "the", "page": 7, "level": 3}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "metadata": {"headings": [{"headings_0": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 12, "level": 2}}, {"headings_1": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "and subsequently developed procedures to assess how entities managed the interventions and to satisfy myself that this was done in compliance with the applicable laws, regulations and guidelines.", "metadata": {"headings": [{"headings_0": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 12, "level": 2}}, {"headings_1": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "metadata": {"headings": [{"headings_0": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}, {"headings_1": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "framework, the existence of proper accountability for the funds, ensuring that there", "metadata": {"headings": [{"headings_0": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}, {"headings_1": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "was accurate reporting among others. Based on the work performed I noted the", "metadata": {"headings": [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Receipts and utilization of funds** **Receipts** The entity received a total of UGX **1,236,447,000** from different sources as summarised in the table below **No. Details/Source** **1** 1.1 1.2 **2** 2.1 2.4 **Receipts from Treasury** Supplementary budget allocation Receipts from MPs **Sub Total** **Donations** Receipts from Local donations-Cash Receipts Cash **Sub Total** Total Receipts** from Local donations-Non **Amount (UGX)** 165,000,000 60,000,000 **225,000,000** 27,500,000 983,947,000 **1,011,447,000 1,236,447,000** **a)**", ""], [null, "**b) Banking of cash receipts** I observed that out of the cash received of UGX.87,500,000 only UGX.60,000,000 (68.6%) was banked on Gulu DLG collection Account in BOU while the balance of UGX.27,500,000 (31.4%) was used at source contrary to Paragraph 10.19.2 of the TIs, 2017 which exposes the funds to a risk of abuse. Accounting Officer explained that the money that was spent at source was used to handle Covid related emergencies which required urgent attention. The", "the I advised the Accounting Officer to always adhere to Treasury Instructions and ensure that all cash collections are promptly banked."], ["**1.2**", "**Absorption and utilization of funds** Out of the total receipts of UGX.252,500,000 (excluding non-cash donations) the entity absorbed UGX.212,500,000 representing absorption level of 84%. The balance of UGX 40,000,000 is part of the receipts from MPs whose cash limit was never given to the entity by the centre. The funds were spent as follows. **No Details** Amount (UGX) Percentage**", "I advised the Accounting Officer to follow up the UGX 40,000,000 that was retained by Treasury and ensure cash limits are obtained for the same."]], "metadata": {"headings": [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["", "", "1", "Allowances", "109,960,000", "", "", ""], ["2", null, "Fuel", "49,036,590", "60", "", "", null], ["3", null, "Welfare", "33,493,410", "12", "", "", null]], "metadata": {"headings": [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": [["", "", "1", "Allowances", "109,960,000", "", "", ""], ["2", null, "Fuel", "49,036,590", "60", "", "", null], ["3", null, "Welfare", "33,493,410", "12", "", "", null], ["4", null, "Medical Supplies", "20,000,000", "", "", "", null], ["", null, "TOTAL", "212,490,000", "100", "", "", null], ["**1.3**", "**Preparation and approval of work plans** Paragraph 23 of the Budget Execution Circular 2019/20 requires that all supplementary budget requests must be supported by a realistic work plan and budget. noted that the entity prepared and approved work plans for the use of funds received. I", null, null, null, null, null, "I commend Accounting Officer adhering guidelines to the for the"], ["**1.4**", "**Compliance with Procurement regulations** Paragraph 5 of the guidelines issued by the PSST on the receipt and accountability of donations for Covid-19 requires Accounting Officers to follow PPDA regulations which guide on how procurements should be undertaken under emergency situations. observed that the entity undertook procurements worth UGX.23,715,000 using funds received as part of the Covid-19 response. My review of the procurement records revealed procurement had no major anomalies as summarised in **Appendix III.** Accounting Officer pledged to uphold the good practice. I The", null, null, null, null, null, "The Accounting Officer was commended for the level of compliance."], ["**1.5**", "**Accountability of funds** Paragraph 10.10.1 of the Treasury Instructions, 2017 requires that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents. reviewed expenditure records availed and noted that all the funds were satisfactorily accounted for as per the Treasury Instructions. I", null, null, null, null, null, "I commended Accounting Officer the accountability of funds. the for satisfactory"], ["**1.6**", "**Management of in-kind donations** Paragraph 15.5.1 of the Treasury Instructions,2017 states that inventories are accounted for by value as well as by quantity, and it is necessary for an Accounting Officer to keep records so as to determine the unit cost of each inventory item and the reconciliation of the total value of the stocks of inventories with the financial records. The PS/ST also guided that all in-kind items received in-kind should be taken on charge, distributed with the approval of the Covid-19 task forces and appropriately accounted for. entity received in-kind donation (items) from a number of sources as shown in **appendix IV.** I noted the following from my review of how these were managed. All the items were valued as required by the Treasury Instructions I was therefore able to confirm the value of these donations in kind and the accuracy of the balances reported in the financial statements. All items were taken in charge by the entity staff as required by the treasury instructions. There was evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 \uf0b7 \uf0b7 The Accounting Officer pledged to uphold the good practice. The", null, null, null, null, null, "I commended the Accounting officer for complying with guidelines by PSST and the Treasury Instructions. issued"], ["**1.7**", "**Management of Quarantine Centres** I undertook procedures to ascertain how the quarantine centre was managed and noted that the Entity managed the one quarantine centre", null, null, null, null, null, "I commended the Accounting officer for managing the quarantine"]], "metadata": {"headings": [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "established at Gulu College of Sciences Laro. I reviewed records relating to \ncentre well. management of the centre and noted that the entity had received UGX.35,500,000 to facilitate the proper management of the quarantine \ncentres. From my inspection, I observed that the quarantine centre is well \nmanaged.", "metadata": {"headings": [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 14, "level": 3}}, {"headings_1": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in", "page": 14, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 14, "level": 3}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "the Financial Statements: \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in", "page": 14, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 14, "level": 3}}, [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in", "page": 14, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 14, "level": 3}}]], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Effects of the creation of Gulu City on the Assets and liabilities of Gulu District Local Government", "metadata": {"headings": [{"headings_0": {"content": "Effects of the creation of Gulu City on the Assets and liabilities of Gulu District Local Government", "page": 14, "level": 8}}, {"headings_1": {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The GOU upgraded Gulu MC to a City status with effect from 1 st July 2020. This", "metadata": {"headings": [{"headings_0": {"content": "The GOU upgraded Gulu MC to a City status with effect from 1 st July 2020. This", "page": 14, "level": 2}}, {"headings_1": {"content": "Effects of the creation of Gulu City on the Assets and liabilities of Gulu District Local Government", "page": 14, "level": 8}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "upgrade of the Municipal Council to City status extended the geographical area of", "metadata": {"headings": [{"headings_0": {"content": "upgrade of the Municipal Council to City status extended the geographical area of", "page": 14, "level": 2}}, {"headings_1": {"content": "The GOU upgraded Gulu MC to a City status with effect from 1 st July 2020. This", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "the city to include Laliya Sub-County and two parishes of Unyama Sub-county (Pakwelo and Unyama Parishes).", "metadata": {"headings": [{"headings_0": {"content": "upgrade of the Municipal Council to City status extended the geographical area of", "page": 14, "level": 2}}, {"headings_1": {"content": "The GOU upgraded Gulu MC to a City status with effect from 1 st July 2020. This", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "A review of the commentary by the Accounting Officer reflected that the District would relocate to Awach Sub-county implying reconstruction of new District Headquarter officer and incurring other administrative costs associated with the", "metadata": {"headings": [{"headings_0": {"content": "A review of the commentary by the Accounting Officer reflected that the District would relocate to Awach Sub-county implying reconstruction of new District Headquarter officer and incurring other administrative costs associated with the", "page": 14, "level": 4}}, {"headings_1": {"content": "upgrade of the Municipal Council to City status extended the geographical area of", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "relocation of District operating station.", "metadata": {"headings": [{"headings_0": {"content": "A review of the commentary by the Accounting Officer reflected that the District would relocate to Awach Sub-county implying reconstruction of new District Headquarter officer and incurring other administrative costs associated with the", "page": 14, "level": 4}}, {"headings_1": {"content": "upgrade of the Municipal Council to City status extended the geographical area of", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Officer further disclosed that the effects on other assets owned by the District within the new city are being discussed with the Ministry of Local Government(MoLG).", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer further disclosed that the effects on other assets owned by the District within the new city are being discussed with the Ministry of Local Government(MoLG).", "page": 14, "level": 4}}, {"headings_1": {"content": "A review of the commentary by the Accounting Officer reflected that the District would relocate to Awach Sub-county implying reconstruction of new District Headquarter officer and incurring other administrative costs associated with the", "page": 14, "level": 4}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "I await the outcome of this discussion and final guidance by GOU on this matter", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of this discussion and final guidance by GOU on this matter", "page": 14, "level": 2}}, {"headings_1": {"content": "The Accounting Officer further disclosed that the effects on other assets owned by the District within the new city are being discussed with the Ministry of Local Government(MoLG).", "page": 14, "level": 4}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "4.0 Accumulated Payables", "metadata": {"headings": [{"headings_0": {"content": "4.0 Accumulated Payables", "page": 14, "level": 3}}, {"headings_1": {"content": "I await the outcome of this discussion and final guidance by GOU on this matter", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Included in the payables balance disclosed in Note 23 on page 31 of the financial", "metadata": {"headings": [{"headings_0": {"content": "Included in the payables balance disclosed in Note 23 on page 31 of the financial", "page": 14, "level": 2}}, {"headings_1": {"content": "4.0 Accumulated Payables", "page": 14, "level": 3}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "statements is UGX.1,470,813,483 which relates to sundry creditors(UGX.1,345,261,425) and trade creditors (UGX.125,562,058). These outstanding payables may lead to litigation costs for non and delayed settlements. \nconsistent 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.", "metadata": {"headings": [{"headings_0": {"content": "Included in the payables balance disclosed in Note 23 on page 31 of the financial", "page": 14, "level": 2}}, {"headings_1": {"content": "4.0 Accumulated Payables", "page": 14, "level": 3}}, [{"headings_0": {"content": "Included in the payables balance disclosed in Note 23 on page 31 of the financial", "page": 14, "level": 2}}, {"headings_1": {"content": "4.0 Accumulated Payables", "page": 14, "level": 3}}]], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "I have nothing to report in this regard.", "page": 15, "level": 2}}, {"headings_1": {"content": "Included in the payables balance disclosed in Note 23 on page 31 of the financial", "page": 14, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Management\u2019s Responsibility for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "I have nothing to report in this regard.", "page": 15, "level": 2}}, {"headings_1": {"content": "Included in the payables balance disclosed in Note 23 on page 31 of the financial", "page": 14, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "metadata": {"headings": [{"headings_0": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 15, "level": 2}}, {"headings_1": {"content": "I have nothing to report in this regard.", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act (PFMA), 2015 and", "metadata": {"headings": [{"headings_0": {"content": "Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act (PFMA), 2015 and", "page": 15, "level": 4}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act (PFMA), 2015 and", "page": 15, "level": 4}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "the District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "the District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "page": 15, "level": 4}}, {"headings_1": {"content": "Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act (PFMA), 2015 and", "page": 15, "level": 4}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Auditor\u2019s Responsibility", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 15, "level": 3}}, {"headings_1": {"content": "the District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "page": 15, "level": 4}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 15, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 15, "level": 3}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "a whole are free from material misstatement, whether due to fraud or error, and to issue an", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 15, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 15, "level": 3}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 15, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 15, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "metadata": {"headings": [{"headings_0": {"content": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 15, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "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": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 15, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 15, "level": 4}}, {"headings_1": {"content": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 15, "level": 4}}, {"headings_1": {"content": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "metadata": {"headings": [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 16, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 15, "level": 4}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 16, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 15, "level": 4}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "report. However, future events or conditions may cause the District to fail to deliver its", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the District to fail to deliver its", "page": 16, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "mandate.", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the District to fail to deliver its", "page": 16, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 16, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the District to fail to deliver its", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 16, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the District to fail to deliver its", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant", "metadata": {"headings": [{"headings_0": {"content": "deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 16, "level": 4}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 16, "level": 4}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 16, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 16, "level": 4}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "were of most significance in the audit of the financial statements of the current period and", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 16, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 16, "level": 4}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "metadata": {"headings": [{"headings_0": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 16, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "law or regulation precludes public disclosure about the matter or when, in extremely rare", "metadata": {"headings": [{"headings_0": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 16, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "circumstances, I determine that a matter should not be communicated in my report because", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 16, "level": 2}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 16, "level": 2}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 16, "level": 3}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 16, "level": 3}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 16, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 16, "level": 3}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 16, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 16, "level": 3}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "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": 16, "level": 3}}, {"headings_1": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 16, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 3}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "impediments and make recommendations for improvement. Specifically, the audit was", "metadata": {"headings": [{"headings_0": {"content": "impediments and make recommendations for improvement. Specifically, the audit was", "page": 17, "level": 2}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 16, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "intended to ascertain whether government Vehicles were/are:", "metadata": {"headings": [{"headings_0": {"content": "impediments and make recommendations for improvement. Specifically, the audit was", "page": 17, "level": 2}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 16, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "- Acquired in compliance with Government vehicle acquisition guidelines;", "metadata": {"headings": [{"headings_0": {"content": "impediments and make recommendations for improvement. Specifically, the audit was", "page": 17, "level": 2}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 16, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "list"}}, {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper management; \uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased useful", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper management; \uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased useful", "page": 17, "level": 4}}, {"headings_1": {"content": "impediments and make recommendations for improvement. Specifically, the audit was", "page": 17, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "lives and reduced running costs; and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper management; \uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased useful", "page": 17, "level": 4}}, {"headings_1": {"content": "impediments and make recommendations for improvement. Specifically, the audit was", "page": 17, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper management; \uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased useful", "page": 17, "level": 4}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "accounted for. \nThe study took a scope of three financial years: 2017/18-2019/20. From the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper management; \uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased useful", "page": 17, "level": 4}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "procedures undertaken, I noted the following key observations;", "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 17, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["**4.1 4.1.1**", "the three financial years the District planned to spend UGX.50,000,000 on acquisition of vehicles from government funding. A sum of UGX.50,000,000 (100%) was warranted and released by the Treasury for the purpose and the District purchased 01 vehicle. **ACQUISITION OF MOTOR VEHICLES Funding** For", ""], ["**4.1.2**", "**Compliance with Government Ban on Acquisition of Motor Vehicles** According to the Circular letter Ref; BDP/86/107/03 and dated 15 th May 2019 from the Permanent Secretary and Secretary to the Treasury to all Accounting Officers, Government issued a freeze order on purchase of vehicles by all MDAs during the FY 2019/20. Further guidance from the Ministry of Public Service (MoPS) through a Circular letter Ref; ADM 99/205/01 dated 21 st August 2019 indicated that clearance would only be given for procurement of vehicles under on-going donor funded projects. noted that the District acquired 01 motor vehicle at a cost of UGX.0.05bn during the FY 2019/20 using Government of Uganda funds with the necessary waiver from, the PS/ST. I", "The Accounting Officer is commended for the good practice."], ["**4.1.3**", "Paragraph 8.6.2 of the Treasury Instructions (TIs), 2017 requires implementation of the budget to follow the work plans, procurement and recruitment plans approved by Parliament. It was observed that no vehicle was purchased outside the annual work plan. The Accounting Officer acknowledged the observation and promised to uphold the good practice. **Unplanned Acquisition of Motor Vehicles**", "I commended the Accounting Officer for adhering the prescribed procurement practices. to"], ["**4.1.4**", "**Compliance with vehicle standardization guidelines of Government** Public Service Circular Standing Instruction No. 1 of 1999 and the Establishment Notice No. 1 of 2003 require standardization of vehicles for government officials and Projects by setting out engine capacity limits and vehicles specifications. I noted that the 01 vehicle (100%) acquired at a total cost of UGX.50,000,000 was in line with the approved engine capacity recommended. Accounting Officer acknowledged the observation and promised to uphold good practice. The", "I commended the Accounting officer for adhering to the set guidelines."]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 17, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["", "Key Observations", "Audit Recommendation/ Comment"], "type": "table"}}, {"content": [["**4.3.0 4.3.1**", "**MOTOR VEHICLE USAGE** **Existence of a fleet management policy and guidelines** I noted that the District did not have a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. This affects the entity\u2019s ability to address its unique motor vehicle challenges which may not be envisaged in the standing Orders and Treasury Accounting Instructions. Accounting Officer acknowledged the anomaly and pledged to implement the audit recommendation. The", "I advised the Accounting Officer to put in place a vehicle management policy streamlining usage of vehicles so as to eliminate wastage and of vehicles. misuse"], ["**4.3.2**", "**Vehicle allocation** A review of motor vehicles allocation revealed that there were no officers allocated vehicles. Failure to allocate vehicles to officers may lead to irrational use of resources affecting service delivery. The Accounting Officer explained that the District has few motor vehicles which are shared among departments during implementation of programmes; which allocates vehicles to officers at UISE a challenge. Some vehicles sent to the District were attached to projects, and these projects are managed by designated officers who are not necessarily Heads of Departments. **Motor**", "I advised the Accounting Officer to engage Ministry of Public Service on the revision the standing order in that regard. of"], ["**4.3.3**", "**Support to Entity Service Delivery** A review of the vehicle allocation to key service centers in the District revealed that some departments or units were not adequately allocated vehicles as indicated in the table below;", "I advised the Accounting Officer to always rationalize the allocation of vehicles in various departments/units of the District to ensure the"]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 17, "level": 2}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["4.2.0 4.2.1", "Improper maintenance of Motor Vehicle Records Section 34 (2) of the Public Finance Management Act, 2015 requires an Accounting Officer to keep a register of assets and inventory in the format prescribed by the Accountant General. Furthermore, Paragraph 16.6.1(e) & (f) of the TIs, 2017 requires recording of the acquisition cost and estimated useful life of the asset, which should assist in determining the time of replacement and depreciation cost of an asset. MOTOR VEHICLE RECORDING Furthermore, Paragraph 10.13.4 of the Tis, 2017 requires all fixed assets acquisitions to be captured in the fixed assets module of the Government Computerised Financial Management Information System (GFMIS). I noted that out of 36 vehicles physically inspected, 35 vehicles (99.4%) were duly recorded in the assets register while one (1) vehicle (0.6%) acquired at a cost of UGX.50,000,000 was not recorded in the assets register. A total of 35 vehicles (99.4%) out of the 36 inspected were recorded in the format prescribed by the Accountant General which required capturing; date of purchase, type of vehicle, registration number, acquisition cost, estimated useful life, physical location, and condition. One (1) vehicle (0.4%) acquired at a total cost of UGX.50,000,000 was not recorded in the required format. the sampled 36 vehicles were traced to the staff or locations as recorded in the assets register which allowed traceability of vehicles. The Accounting Officer attributed the good performance to enforcement of the requirements in the Public Finance Management Act, and the Treasury Instructions. All", "I commended the Accounting Officer for the good controls in place."], "type": "table"}}, {"content": [["", "**SN**", "**Unit/Depa rtment requiring vehicles**", "**No. of vehicl es allocat ed** **Type** of vehicles allocated**", "**Are allocated vehicles adequate and appropria te (yes/no)**", "**Reasons** **allocation** **for** **inadequate**", "effective and efficient service delivery in the departments."], [null, "**1**", "Trade", "0 0", "No", "When the greater Gulu was divided and Amuru plus Omoro Districts created, the vehicles\u2019 had to be divided hence creating the current gaps. Revenue too creation of those districts. dwindled with", null], [null, "**2**", "Engineering", "D/CABIN 3 PICK-UP", "No", "All are in dangerous mechanical conditions. Only 1 running", null], [null, "**3**", "Administrati on", "D/CABIN PICK-UP 1", "No", "When the greater Gulu was divided and Amuru plus Omoro Districts created, the vehicles\u2019 had to be divided hence creating the current gaps Revenue too creation of those districts. dwindled with", null], [null, "Inadequate allocation of vehicles to the above District departments/units affected supervision and monitoring efforts of those departments/units which negatively affecting the level of service delivery in regard to enforcement of education standards. The Accounting Officer pledged that he would ensure the available though inadequate vehicles will be shared amongst the departments to achieve planned activities.", null, null, null, null, null], ["**VEHICLE MAINTENANCE** **Adequacy of Vehicle Maintenance Funding** **4.4.0** noted that the District spent a total of UGX. 566,964,207 against the vehicle maintenance budget of UGX. 653,602,358 reflecting a funding shortfall to the tune of UGX.86,638,157 which is 13.3% of the budgeted vehicle maintenance funds as indicated in the table below; **FY** Vehicle Maintenance Budget (A)** **Amount spent (C)** **Variance (A-C)** **Average spending per vehicle (C/B)** **No. of operatio nal entity motor Vehicles (B)** **2017/1** 135 **8** **2018/1** **9** **2019/2** 0** 140,654,070 118,820,513 880,152 21,833,557 266,115,597 137 241,916,982 1,765,817 24,198,615 246,832,691 138 206,226,712 1,494,396 40,605,979 **Total 653,602,358 566,964,207 86,638,151** The district\u2019s annual average vehicle maintenance cost increased by 41% from UGX.880,152 in the FY 2017/18 to UGX.1,494,396. This increment may partly be caused by the aging number of the fleet as illustrated by the fewer number of vehicle replacements. Accounting Officer explained that the District has few vehicles. However, efforts were being made to provide for additional vehicles through local revenue budgets as the Ministry had banned purchase of new vehicles under the different funding. I **4.4.1** The", null, null, null, null, null, "advised the Accounting Officer to devise strategies that would bring vehicle maintenance costs to manageable levels. I"]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 17, "level": 2}}], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_4", "column_6", "column_8", "column_11"], "type": "table"}}, {"content": "6.0 Status of Basic Medical Equipment in HCIV", "metadata": {"headings": [{"headings_0": {"content": "6.0 Status of Basic Medical Equipment in HCIV", "page": 20, "level": 3}}, {"headings_1": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Medical Equipment represents a substantial asset in the health care delivery system;", "metadata": {"headings": [{"headings_0": {"content": "6.0 Status of Basic Medical Equipment in HCIV", "page": 20, "level": 3}}, {"headings_1": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "metadata": {"headings": [{"headings_0": {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "page": 20, "level": 2}}, {"headings_1": {"content": "6.0 Status of Basic Medical Equipment in HCIV", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "which it is purchased, managed and used can influence the quality of health care", "metadata": {"headings": [{"headings_0": {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "page": 20, "level": 2}}, {"headings_1": {"content": "6.0 Status of Basic Medical Equipment in HCIV", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective", "metadata": {"headings": [{"headings_0": {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective", "page": 20, "level": 4}}, {"headings_1": {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "maintenance of medical equipment is key in achieving safe and cost-effective management of medical equipment.", "metadata": {"headings": [{"headings_0": {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective", "page": 20, "level": 4}}, {"headings_1": {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "It is against this background that the status of basic medical equipment for maternal", "metadata": {"headings": [{"headings_0": {"content": "It is against this background that the status of basic medical equipment for maternal", "page": 20, "level": 2}}, {"headings_1": {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective", "page": 20, "level": 4}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "health was selected as an area of focus in the audit of financial year ending 30th June 2020.", "metadata": {"headings": [{"headings_0": {"content": "It is against this background that the status of basic medical equipment for maternal", "page": 20, "level": 2}}, {"headings_1": {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective", "page": 20, "level": 4}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Based on my audit I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Based on my audit I made the following observations;", "page": 20, "level": 2}}, {"headings_1": {"content": "It is against this background that the status of basic medical equipment for maternal", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "7.0 Inadequate medical equipment at Awach Health Centre IV", "metadata": {"headings": [{"headings_0": {"content": "7.0 Inadequate medical equipment at Awach Health Centre IV", "page": 20, "level": 3}}, {"headings_1": {"content": "Based on my audit I made the following observations;", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "metadata": {"headings": [{"headings_0": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}, {"headings_1": {"content": "7.0 Inadequate medical equipment at Awach Health Centre IV", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "2016 defines the appropriate functional equipment and tools required for handling normal delivery, resuscitation of new born, and emergency care and resuscitation of mothers.", "metadata": {"headings": [{"headings_0": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}, {"headings_1": {"content": "7.0 Inadequate medical equipment at Awach Health Centre IV", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "However, audit observed that the health facility had inadequate two medical", "metadata": {"headings": [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "equipment fetoscopes and Blood Pressure machines while the rest are in excess.", "metadata": {"headings": [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "Fetoscopes", "10", "9"], ["2", "Episiotomy set", "2", "4"], ["3", "Penguin sucker", "5", "10"], ["4", "Ambubag\u2013Adult", "2", "3"], ["5", "Blood pressure machines (bp)", "5", "4"]], "metadata": {"headings": [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["S/n", "Type of medical equipment", "Recommended no", "Available no"], "type": "table"}}, {"content": "Consequently, the health facility might not have been able to provide adequate screening and diagnostic services to the patients. \nThe Accounting Officer explained that the district was able to procure more equipment for the health facility. However, the reasons for excess procurement of some equipment and leave out inadequate equipment was not explained.", "metadata": {"headings": [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}, [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}]], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "- Normal deliveries represented 89%\n- Delivery by Caesarean represented 2.2%", "metadata": {"headings": [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "list"}}, {"content": "in charge of the ward attributed the referral of mothers deliveries to lack of a blood bank at the health centre.", "metadata": {"headings": [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The HCIV is not in position to provide adequate maternal health services to the", "metadata": {"headings": [{"headings_0": {"content": "The HCIV is not in position to provide adequate maternal health services to the", "page": 21, "level": 2}}, {"headings_1": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "The HCIV is not in position to provide adequate maternal health services to the", "page": 21, "level": 2}}, {"headings_1": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Officer explained that blood transfusion services are now provided", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that blood transfusion services are now provided", "page": 21, "level": 2}}, {"headings_1": {"content": "The HCIV is not in position to provide adequate maternal health services to the", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "and readily available at all times to patients that need it unless there is a stock out of the blood. \nI commended the Accounting Officer\u2019s efforts. \n9.0 Follow up on UGIFT projects", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that blood transfusion services are now provided", "page": 21, "level": 2}}, {"headings_1": {"content": "The HCIV is not in position to provide adequate maternal health services to the", "page": 21, "level": 2}}, [{"headings_0": {"content": "The Accounting Officer explained that blood transfusion services are now provided", "page": 21, "level": 2}}, {"headings_1": {"content": "The HCIV is not in position to provide adequate maternal health services to the", "page": 21, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer explained that blood transfusion services are now provided", "page": 21, "level": 2}}, {"headings_1": {"content": "The HCIV is not in position to provide adequate maternal health services to the", "page": 21, "level": 2}}]], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "During last year\u2019s audit process, it was noted that the district had commenced", "metadata": {"headings": [{"headings_0": {"content": "During last year\u2019s audit process, it was noted that the district had commenced", "page": 21, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that blood transfusion services are now provided", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "construction works on Palaro Seed Secondary School under the Education Sector. I carried out a follow-up audit on this project to assess;", "metadata": {"headings": [{"headings_0": {"content": "During last year\u2019s audit process, it was noted that the district had commenced", "page": 21, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that blood transfusion services are now provided", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 The level of implementation of the works against the approved contracts,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The level of implementation of the works against the approved contracts,", "page": 21, "level": 2}}, {"headings_1": {"content": "During last year\u2019s audit process, it was noted that the district had commenced", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "work plans and outputs;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The level of implementation of the works against the approved contracts,", "page": 21, "level": 2}}, {"headings_1": {"content": "During last year\u2019s audit process, it was noted that the district had commenced", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools.", "page": 21, "level": 2}}, {"headings_1": {"content": "\uf0b7 The level of implementation of the works against the approved contracts,", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "9.1 \nDelayed physical progress of the works", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools.", "page": 21, "level": 2}}, {"headings_1": {"content": "\uf0b7 The level of implementation of the works against the approved contracts,", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "During the audit, I noted that the planned commencement date of works was 6 th July 2019 and completion date by 30 th June 2021 as per the Contract Agreement. A", "metadata": {"headings": [{"headings_0": {"content": "During the audit, I noted that the planned commencement date of works was 6 th July 2019 and completion date by 30 th June 2021 as per the Contract Agreement. A", "page": 21, "level": 4}}, {"headings_1": {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools.", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "review of the progress report revealed that planned works were behind schedule by 3 months as shown in photos below:- \nny\\} ar! We ae \\| ee", "metadata": {"headings": [{"headings_0": {"content": "During the audit, I noted that the planned commencement date of works was 6 th July 2019 and completion date by 30 th June 2021 as per the Contract Agreement. A", "page": 21, "level": 4}}, {"headings_1": {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools.", "page": 21, "level": 2}}, [{"headings_0": {"content": "During the audit, I noted that the planned commencement date of works was 6 th July 2019 and completion date by 30 th June 2021 as per the Contract Agreement. A", "page": 21, "level": 4}}, {"headings_1": {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools.", "page": 21, "level": 2}}]], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "ICT Block", "metadata": {"headings": [{"headings_0": {"content": "ICT Block", "page": 22, "level": 9}}, {"headings_1": {"content": "During the audit, I noted that the planned commencement date of works was 6 th July 2019 and completion date by 30 th June 2021 as per the Contract Agreement. A", "page": 21, "level": 4}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Column bars installed awaits casting", "metadata": {"headings": [{"headings_0": {"content": "ICT Block", "page": 22, "level": 9}}, {"headings_1": {"content": "During the audit, I noted that the planned commencement date of works was 6 th July 2019 and completion date by 30 th June 2021 as per the Contract Agreement. A", "page": 21, "level": 4}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "3 classroom Blocks @ 2 class rooms", "metadata": {"headings": [{"headings_0": {"content": "3 classroom Blocks @ 2 class rooms", "page": 22, "level": 9}}, {"headings_1": {"content": "ICT Block", "page": 22, "level": 9}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "2 unit Science Laboratory block", "metadata": {"headings": [{"headings_0": {"content": "2 unit Science Laboratory block", "page": 22, "level": 9}}, {"headings_1": {"content": "3 classroom Blocks @ 2 class rooms", "page": 22, "level": 9}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Brick works has reached ring beam level and await casting the columns and beams as well", "metadata": {"headings": [{"headings_0": {"content": "2 unit Science Laboratory block", "page": 22, "level": 9}}, {"headings_1": {"content": "3 classroom Blocks @ 2 class rooms", "page": 22, "level": 9}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "First block of 2 classrooms", "metadata": {"headings": [{"headings_0": {"content": "First block of 2 classrooms", "page": 22, "level": 9}}, {"headings_1": {"content": "2 unit Science Laboratory block", "page": 22, "level": 9}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Brickworks has reached beam level and column bars Brickworks has reached beam level and column bars installed and awaits casting the columns and ring installed and awaits casting the columns and ring beam beam \n9.2", "metadata": {"headings": [{"headings_0": {"content": "First block of 2 classrooms", "page": 22, "level": 9}}, {"headings_1": {"content": "2 unit Science Laboratory block", "page": 22, "level": 9}}, [{"headings_0": {"content": "First block of 2 classrooms", "page": 22, "level": 9}}, {"headings_1": {"content": "2 unit Science Laboratory block", "page": 22, "level": 9}}]], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Ineffective Internal control over certification of works for payments", "metadata": {"headings": [{"headings_0": {"content": "Ineffective Internal control over certification of works for payments", "page": 23, "level": 3}}, {"headings_1": {"content": "First block of 2 classrooms", "page": 22, "level": 9}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "I examined the interim payment certificates of M/s.Davich Company Ltd Contractor", "metadata": {"headings": [{"headings_0": {"content": "I examined the interim payment certificates of M/s.Davich Company Ltd Contractor", "page": 23, "level": 2}}, {"headings_1": {"content": "Ineffective Internal control over certification of works for payments", "page": 23, "level": 3}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "to establish the availability of measurement sheets detailing the quantities and costs", "metadata": {"headings": [{"headings_0": {"content": "I examined the interim payment certificates of M/s.Davich Company Ltd Contractor", "page": 23, "level": 2}}, {"headings_1": {"content": "Ineffective Internal control over certification of works for payments", "page": 23, "level": 3}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to", "metadata": {"headings": [{"headings_0": {"content": "in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to", "page": 23, "level": 4}}, {"headings_1": {"content": "I examined the interim payment certificates of M/s.Davich Company Ltd Contractor", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "be commensurate with the works certified. \nI commended the Accounting Officer for the effective internal control over works certification. \n9.3 \nContract supervision and monitoring; \nI reviewed the monthly progress reports and contract management file to ascertain", "metadata": {"headings": [{"headings_0": {"content": "in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to", "page": 23, "level": 4}}, {"headings_1": {"content": "I examined the interim payment certificates of M/s.Davich Company Ltd Contractor", "page": 23, "level": 2}}, [{"headings_0": {"content": "in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to", "page": 23, "level": 4}}, {"headings_1": {"content": "I examined the interim payment certificates of M/s.Davich Company Ltd Contractor", "page": 23, "level": 2}}], [{"headings_0": {"content": "in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to", "page": 23, "level": 4}}, {"headings_1": {"content": "I examined the interim payment certificates of M/s.Davich Company Ltd Contractor", "page": 23, "level": 2}}]], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "the extent of project supervision and monitoring and I noted that the reports defined", "metadata": {"headings": [{"headings_0": {"content": "the extent of project supervision and monitoring and I noted that the reports defined", "page": 23, "level": 2}}, {"headings_1": {"content": "in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to", "page": 23, "level": 4}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "the scope of works, the progress of work in terms of physical, financial and", "metadata": {"headings": [{"headings_0": {"content": "the extent of project supervision and monitoring and I noted that the reports defined", "page": 23, "level": 2}}, {"headings_1": {"content": "in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to", "page": 23, "level": 4}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "timeliness, an indicator that the progress reports are adequate. Additionally, there", "metadata": {"headings": [{"headings_0": {"content": "timeliness, an indicator that the progress reports are adequate. Additionally, there", "page": 23, "level": 2}}, {"headings_1": {"content": "the extent of project supervision and monitoring and I noted that the reports defined", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "were four sets of minutes of site meetings availed and weekly monitoring reports on the construction by the District Engineer.", "metadata": {"headings": [{"headings_0": {"content": "timeliness, an indicator that the progress reports are adequate. Additionally, there", "page": 23, "level": 2}}, {"headings_1": {"content": "the extent of project supervision and monitoring and I noted that the reports defined", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Officer attributed this good performance to the weekly supervision", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed this good performance to the weekly supervision", "page": 23, "level": 2}}, {"headings_1": {"content": "timeliness, an indicator that the progress reports are adequate. Additionally, there", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "and monitoring by the District team.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed this good performance to the weekly supervision", "page": 23, "level": 2}}, {"headings_1": {"content": "timeliness, an indicator that the progress reports are adequate. Additionally, there", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I commended the Accounting Officer and encouraged him to strengthen supervision and monitoring even more in order for the Contractor to deliver on time.", "metadata": {"headings": [{"headings_0": {"content": "I commended the Accounting Officer and encouraged him to strengthen supervision and monitoring even more in order for the Contractor to deliver on time.", "page": 23, "level": 4}}, {"headings_1": {"content": "The Accounting Officer attributed this good performance to the weekly supervision", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "10.0 Under staffing", "metadata": {"headings": [{"headings_0": {"content": "10.0 Under staffing", "page": 23, "level": 3}}, {"headings_1": {"content": "I commended the Accounting Officer and encouraged him to strengthen supervision and monitoring even more in order for the Contractor to deliver on time.", "page": 23, "level": 4}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Uganda Public Service Standing Orders Chapter (A-a) paragraph 15(a) requires Permanent Secretary Ministry of Public Service to determine the terms and conditions of Service and the structures of the Public Service in consultation with the Secretary to the Treasury.", "metadata": {"headings": [{"headings_0": {"content": "Uganda Public Service Standing Orders Chapter (A-a) paragraph 15(a) requires Permanent Secretary Ministry of Public Service to determine the terms and conditions of Service and the structures of the Public Service in consultation with the Secretary to the Treasury.", "page": 23, "level": 4}}, {"headings_1": {"content": "10.0 Under staffing", "page": 23, "level": 3}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "It was observed that out of the staff establishment of 233 employees, only", "metadata": {"headings": [{"headings_0": {"content": "It was observed that out of the staff establishment of 233 employees, only", "page": 23, "level": 2}}, {"headings_1": {"content": "Uganda Public Service Standing Orders Chapter (A-a) paragraph 15(a) requires Permanent Secretary Ministry of Public Service to determine the terms and conditions of Service and the structures of the Public Service in consultation with the Secretary to the Treasury.", "page": 23, "level": 4}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "159(68%) posts were filled leaving a staffing gap of 74 (32%) as shown in", "metadata": {"headings": [{"headings_0": {"content": "It was observed that out of the staff establishment of 233 employees, only", "page": 23, "level": 2}}, {"headings_1": {"content": "Uganda Public Service Standing Orders Chapter (A-a) paragraph 15(a) requires Permanent Secretary Ministry of Public Service to determine the terms and conditions of Service and the structures of the Public Service in consultation with the Secretary to the Treasury.", "page": 23, "level": 4}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Appendix V.", "metadata": {"headings": [{"headings_0": {"content": "Appendix V.", "page": 23, "level": 3}}, {"headings_1": {"content": "It was observed that out of the staff establishment of 233 employees, only", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "John F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Appendix V.", "page": 23, "level": 3}}, {"headings_1": {"content": "It was observed that out of the staff establishment of 233 employees, only", "page": 23, "level": 2}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 24, "level": 3}}, {"headings_1": {"content": "Appendix V.", "page": 23, "level": 3}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "15 th December, 2020", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 24, "level": 3}}, {"headings_1": {"content": "Appendix V.", "page": 23, "level": 3}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Appendix I: Evaluation of the achievement of planned outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Evaluation of the achievement of planned outputs", "page": 25, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 24, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["**Planning**", null, null, null, null, "**Release of funds and implementation**", null, null, null, null, null, null, null, null, null, null, "**Monitori ng and Evaluatio n**", null, "**Reporting**"], ["**Progra mme/ Project**", "", "**Output/ Activitie s**", "**Are the resou rces alloc ated/ estim ates base d on realis tic assu mpti ons (Yes/** **No)** If no give reaso ns**", "**Planned Target** **for** the Financial year**", "**Budge ted amoun t UGX (\u2018000\u2019)**", "**Amount Revised**", "**Amount released**", "**Amount spent**", "**by** **Achieved Target Financial year-end @ annual performance report**", "", "", "**Causes** for** **the variances**", null, "**for variances**", "**Audit conclusion Fully, partially, or Not implemented**", null, "**the in the** **no**", "**Is** the performance** **of** the activity accurately reported in the annual performance reports-** **(Yes/No)** **no** reasons** **If give**"], [null, "**UGX (\u2018000\u2019)**", null, null, null, null, "**UGX (\u2018000\u2019)**", "**UGX (\u2018000\u2019)**", "**annual performance report**", null, "", null, null, null, null, null, null, null, null], ["**Administration**", null, null, null, null, "", "", "", "", "", "", null, null, null, null, null, null, null, null], ["**1381 District and Urban Admini stratio n**", "of Renovati on District store", null, "**YES**", "District store renovated", "7,590", "7,590", "7,590", "7,590", "District renovated store", "0", null, "NA", null, "**Fully implemented**", null, "**No M&E report**", null, "**Quarter report availed.** **4 not**"], ["**Education Department**", null, null, null, null, "**0**", "0", "0", "0", "", null, null, null, null, null, null, null, null, null], ["**0781 Pre- Primary and**", null, "**(0781 80 Classr oom**", "**Yes**", "Construction of 1 block of 2 classrooms at", "106,38 2", "106,382", "106,382", "75,000", "Construction of 1 block of 2 classrooms at", null, "0", null, "**Fully implemented;**", null, "**No M&E report**", null, "**Quarter 4 report not availed.**", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Evaluation of the achievement of planned outputs", "page": 25, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 24, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "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", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18"], "type": "table"}}, {"content": "Variance Was", "metadata": {"headings": [{"headings_0": {"content": "Variance Was", "page": 25, "level": 5}}, {"headings_1": {"content": "Appendix I: Evaluation of the achievement of planned outputs", "page": 25, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "activity reported", "metadata": {"headings": [{"headings_0": {"content": "Variance Was", "page": 25, "level": 5}}, {"headings_1": {"content": "Appendix I: Evaluation of the achievement of planned outputs", "page": 25, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 25, "level": 5}}, {"headings_1": {"content": "Variance Was", "page": 25, "level": 5}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "periodic monitori", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 25, "level": 5}}, {"headings_1": {"content": "Variance Was", "page": 25, "level": 5}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "ng", "metadata": {"headings": [{"headings_0": {"content": "ng", "page": 25, "level": 5}}, {"headings_1": {"content": "on", "page": 25, "level": 5}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "reports- (Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "ng", "page": 25, "level": 5}}, {"headings_1": {"content": "on", "page": 25, "level": 5}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "If give", "metadata": {"headings": [{"headings_0": {"content": "If give", "page": 25, "level": 5}}, {"headings_1": {"content": "ng", "page": 25, "level": 5}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "reasons \n22", "metadata": {"headings": [{"headings_0": {"content": "If give", "page": 25, "level": 5}}, {"headings_1": {"content": "ng", "page": 25, "level": 5}}, [{"headings_0": {"content": "If give", "page": 25, "level": 5}}, {"headings_1": {"content": "ng", "page": 25, "level": 5}}]], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**Primary Educatio n**", "**constr uction and rehabil itation )**", "", "Panykworo", "", "", "", "", "Panykworo", "", "", "", "", ""], [null, null, "Construction of 1 block of 4 units teachers\\` house", "102,92 3", "102,923", "102,923", "94,616", "Construction of 1 block of 4 units teachers\\` house", "0", "**Fully implemented;**", null, "**No M&E report**", "**Quarter 4 report not availed.**", null], [null, null, "Partial construction of of 1 block of 2 classrooms at Kitenywalo PS", "33,141", "33,141", "33,141", "31,484", "Partial construction of of 1 block of 2 classrooms at Kitenywalo PS", "0", "**Fully implemented;**", null, "**No M&E report**", "**Quarter 4 report not availed.**", null], ["**0782 Seconda ry Educatio n**", "**07828 0- Secon dary School Constr uction and Rehabi litation )**", "**YES**", "of seed -Completion Palaro secondary school", "1,455,6 90", "1,455,690", "1,455,690", "481,690", "-Palaro School constructed 0 Seed", "NA", "**Partially implemented;**", null, "**No M&E report**", "**Quarter 4 report not availed.**"], [null, null, null, "and of Monitoring, Supervision Appraisal capital works Quarterly", null, null, null, null, "", "and of works Quarterly Monitoring, Supervision Appraisal capital reports", "NA", "**Fully implemented;**", null, "**Quarter 4 report not availed.**"], ["**Health Department**", null, null, null, "**0**", "0", "0", "0", "", null, null, null, null, null], ["**0881 Primary Healthca re**", "(08815 5 Standar d Latrine Constru ction Pit", "**YES**", "Construction of 1 block of 4 stances drainable latrine Patiko HC III at", "21,621", "21,621", "21,621", "18,419", "of Constructed 1 block 4 stances drainable latrine Patiko HC III at", "0", "**Fully implemented;**", "**No M&E report**", null, "**Quarter 4 report not availed.**"]], "metadata": {"headings": [{"headings_0": {"content": "If give", "page": 25, "level": 5}}, {"headings_1": {"content": "ng", "page": 25, "level": 5}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2020", "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", "column_12", "column_13"], "type": "table"}}, {"content": "No M&E", "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, {"headings_1": {"content": "If give", "page": 25, "level": 5}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "report \n23", "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, {"headings_1": {"content": "If give", "page": 25, "level": 5}}, [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, {"headings_1": {"content": "If give", "page": 25, "level": 5}}]], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "", "", "", "", "", "", "", "", "", "", "", ""], ["", "088180 Health Centre Constru ction and Rehabili tation", "**YES**", "Partial construction of standard OPD at Lapeta HC II phase 1", "65,000", "65,000", "65,000", "64,421", "Partial construction of standard OPD at Lapeta HC II phase 1 done", "0", "**Fully implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], ["**Roads and Engineering**", null, null, null, "**0**", "0", "0", "0", "", null, null, null, null], ["**0481 District, Urban and Commun ity Access Roads**", "**Mainte nance of Distric t roads**", "**YES**", "Routine mechanised maintainance- 42.5km", "774,25 4", "774,254", "455,605", "318,649", "-33.4 km of district roads Routinely Mechanised", "9.1", "**Partially implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], [null, null, null, "-Manual Maintenance 378.3km District roads of of", null, null, null, null, "-378.3km of District roads manual maintened for 2 months", "0", "**Partially implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], [null, null, null, "equipment maintained and servced Roads", null, null, null, null, "Roads equipment maintained and servced", "N/A", "**Partially implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], ["", "**Road constr uction and rehabil**", "**YES**", "Rehabilitation of 3.3 km Gulu PTC- Kidere road", "126,94 0", "126,940", "121,788", "5,152", "3.3 km Gulu PTC- Kidere road rehabilitated", "0", "**Fully implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"]], "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, {"headings_1": {"content": "If give", "page": 25, "level": 5}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2020", "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", "column_12"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, {"headings_1": {"content": "If give", "page": 25, "level": 5}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "**itation**", "", "", "", "", "", "", "", "", "", "", ""], ["", "", "**YES**", "\\- Emergency works on Wii- Apaya stream", "54,239", "54,239", "54,239", "0", "-Armco culverts installed", "1", "**Not implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], ["**WATER**", null, null, null, "0", "0", "0", "0", "", null, null, null, null], ["**0981 Rural Water Supply and Sanitatio n**", "Design of Rural Growth centre water scheme", "**YES**", "Design of pipe water system and sanitation facilities at Cwero Growth Centre", "50,950", "50,950", "50,950", "0", "water and Pipe system sanitation facilities at Cwero Growth Centre Designed", "NA", "**Fully implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], ["", "098183 Borehol e drilling and rehabilit ation", "**YES**", "-Drilling, casting and installation of 15 New bore holes the district", "290,67 1", "290,671", "290,671", "0", "-15 New bore holes were Drilled, casted and Installed", "0", "**Fully implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], [null, null, null, "\\- Assessment and rehabilitation of 25 Bore holes", "160,73 0", "160,730", "160,730", "0", "assessed rehabilitated boreholes and -25", "0", "**Fully implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"]], "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, {"headings_1": {"content": "If give", "page": 25, "level": 5}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["", "", "", "", "", "", "", "", "", "", "", "", ""], "type": "table"}}, {"content": "25", "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, {"headings_1": {"content": "If give", "page": 25, "level": 5}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Appendix II(a): Fleet Management", "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["**WORKS**", null, null, null, null, null, null, null, null], ["S/n", "**Reg. No.**", "**Make**", "**Model/Ye ar**", "**Type**", "**Engine Model**", "**Engine No.**", "**Chassis No.**", "**Remarks**"], ["1", "LG0001 -030", "CHANLIN G", "713 (2012)", "Motor Grader", "CUMIN- 6BTAS", "3y 40301", "71300070", "Running"], ["2", "LG0002 -030", "JAIFANG", "CA3120P1K 2Y(2012)", "Damper Truck", "CA611/125 Z1A2", "51934960", "CAC000906", "Pending Repair"], ["3", "LG0003 -030", "JMC ISUZU", "JMC (2012)", "D/Cabin Pick-Up", "JX1023DJB", "JX49301", "13CHP21324", "Pending Repair"], ["4", "LG0003 -09", "KOMAT\u2019S U", "D53A-17 (1996)", "Bull Dozer", "6D125E-2", "745090", "82678", "Under Repair"], ["5", "LG0002 -09", "KOMAT\u2019S U", "GD511 A-1 (1992)", "Motor Grader", "GD95L", "64064", "G51A-10213", "Grounded"], ["6", "UR0531", "U KOMAT\u2019S", "WA180 (1992)", "Wheel Loader", "GD95L", "93482", "I2672", "Running"], ["8", "UR 0590", "MASSEY FUGAERS ON", "MF 395 (1992)", "Tractor", "142LT", "312339V4794", "34269M6135", "To be boarded off"], ["9", "S/N.CS4 31B", "CATERPI LLAR", "MW(1992)", "Vibro Rollar", "1XF", "5711343A", "1XF-0075", "Pending Repair"], ["10", "UG 2035S", "HINO", "JD8CF (2015)", "Bore Hole Service Truck", "JD8CF", "JD8CF 43177", "JHDGT1JHP0X X18596", "Running"], ["11", "UG 1830W", "KOMAT\u2019S U", "GD6125(20 17)", "Motor Grader", "6D125", "6D125-117292", "KMTGDO28AH A001763", "Running"], ["12", "UG 1929W", "KOMAT\u2019S U", "WA250 (2017)", "Wheel Loader", "SAA6D102 FF-2", "6D102- 26497752", "KMTWA0207H A72905", "Running"], ["13", "UG 2425W", "SAKAI", "SV520D (2017)", "Vibrator Roller", "", "", "", "Running"], ["14", "UG 2291W", "FUSO", "6D16 (2017)", "Water Bowser", "6D16-", "A71562", "FM657F- A45427", "Running"], ["15", "UG 2558 W", "FUSO", "6D16(2017)", "Truck Dumper", "6D16-", "A71562", "FM657F- A45427", "Running"], ["16", "UG 2307W", "FUSO", "6D16 (2017)", "Dumper Truck", "6D16-", "A70605", "FM657F- A45226", "Running"], ["17", "LG0146 -09", "YAMAHA", "9) DT125(200", "Field M/Cycle", "3HA", "3HA-", "L125S-", "To Be Boarded Off"], ["19", "LG0094 -09", "NISSAN HARD BODY", "QD32 (2004)", "D/Cabin Pick-Up", "QD32", "J84033", "ADJ84000D05 3804", "Grounded"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": [["20", "LG0134 -09", "NISSAN HARD BODY", "QD32 (2004)", "D/Cabin Pick-Up", "", "", "", "Running"], ["21", "LG0008 -09", "ISUZU TRUCK", "FTS (1992)", "Drilling Rig", "6GB1", "", "JAHFTS- 12HP8600012", "Grounded To Be Boarded Off"], ["24", "LG0004 -030", "JINCHEN G", "JC125GY(", "Sport M/Cycle", "JC1566F", "", "", "Grounded To Be Boarded Off"], ["25", "LG0005 -030", "JINCHEN G", "JC125GY", "Sport M/Cycle", "JC1566F", "", "", "To Be Boarded Off"], ["26", "LG0137 -09", "CHESS POOL EMPTIER", "POOL TRUCK(200 0)", "", "", "FC2WCA- 01467", "", "Grounded"], ["27", "UFC 326C", "YAMAHA", "AG-125 (2020)", "Field M/Cycle", "E-121E", "E121E-013133", "LBPCE26W0H -0013138", "Brand New"], ["S/N", "REG. NO", "MAKE", "MODEL/YE AR", "Type", "ENGINE MODEL", "ENGINE NO", "CHASIS NO", "Remark"], ["1", "uek 300z", "Honda", "xl 125l", "Sport", "XL-125", "JD21E- 2223237", "LTMJD2194F5 304997", "Running"], ["2", "UEK 305Z", "HONDA", "XL 125L", "Sport", "XL 125L", "JD21E- 2222859", "LTMJD2193F5 304764", "Running"], ["3", "UEK 306Z", "HONDA", "XL 125L", "Sport", "XL 125L", "JD21E- 2223151", "LTMJD2195F5 304958", "Running"], ["4", "UG5331 M", "YAMAHA", "DT 125", "Sport", "DT 125", "3TT-216066", "DEO2X- 093315", "Running"], ["5", "UG 4761 M", "YAMAHA", "DT 125", "Sport", "DT 125", "3TT-215036", "DEO2X- 092287", "Running"], ["6", "UG 5205 M", "YAMAHA", "DT 125", "Sport", "DT 125", "3TT-215916", "DEO2X- 093166", "Running"], ["7", "UG 4691 M", "YAMAHA", "DT 125", "Sport", "DT 125", "3TT-21479", "DE02X- 092041", "Running"], ["8", "UEF 135Y", "Bajaj Boxer", "BN100/150", "Sport", "BN100/15 0", "DUZWFL44648", "MDZA18AZ9F WL36338", "Running"], ["9", "UDX 590Z", "HONDA", "XL 125", "Sport", "XL-125", "", "LTMJD195C52 02684", "Running"], ["10", "UG 4400M", "Yamaha", "AG 100", "Field", "AG-100", "3HA-195719", "3HA-195877", "Running"], ["11", "LG 010- 030", "Yamaha", "DT 125", "Sport", "DT-125", "3TT-178708", "DE02X- 055957", "Running"], ["12", "UED 544G", "Bajaj Boxer", "BN100/150", "Sport", "BN100/15 0", "MD2A18AZ2E WL", "DUZWEL5048 0", "Running"], ["13", "uek 300z", "Honda", "xl 125l", "Sport", "xl 125l", "JD21E- 2223237", "LTMJD2194F5 304997", "Running"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["14", "UEK 305Z", "HONDA", "XL 125L", "Sport", "XL 125L", "JD21E- 2222859", "LTMJD2193F5 304764", "Running"], ["15", "UEK 306Z", "HONDA", "XL 125L", "Sport", "XL 125L", "JD21E- 2223151", "LTMJD2195F5 304958", "Running"], ["16", "UDX 220 Z", "HONDA", "XL 125", "Sport", "XL 125", "JDZ1E - 2010718", "LTMD2194C5 208041", "Running"], ["17", "UDX 591 Z", "HONDA", "XL 125", "Sport", "XL 125", "", "", "Running"], ["18", "UDX 722Y", "HONDA", "XL 125", "Sport", "XL 125", "SDH152FM1-4", "LTMJD2193C5 205261", "Running"], ["19", "LG 0166-09", "Yamaha", "AG 100", "Sport", "AG 100", "3HA-137592", "3HA-137592", "Running"], ["20", "UG 3889 M", "SUSUKI", "TF 125", "Field", "TF 125", "TF125-145348", "TF125- 145015", "Running"], ["21", "LG0141 -09", "YAMAHA", "AG 100(2012)", "Field", "AG 100", "3HA-158670", "3HA-158906", "Running"], ["22", "UBA728 Y", "YAMAHA", "DT125 (2008)", "Sport", "DT12Y", "3TT-165451", "DEO2X- 042704", "Running"], ["23", "UBA729 Y", "YAMAHA", "DT-125 (2008)", "Field", "DT-125", "3TT-16544", "DEO2X-2705", "Running"], ["24", "UAC753", "HONDA", "XL-125", "Sport", "XL-125", "JC30E8 3500637", "9C2JD20103R 500637", "Grounded"], ["25", "UG 3430 M", "HONDA", "XL-125", "Sport", "XL-125", "L125SE\\*55892 5S", "", "Running"], ["26", "UG 3662M", "HONDA", "XL-125", "Sport", "XL-125", "L125SE- 5594677", "LI25SE- 5740530", "Stolen"], ["27", "UG 1733 M", "YAMAHA-", "DT 125", "Sport", "DT 125", "3TT-127457", "JYAD02X72A0 04701", "Stolen"], ["28", "UG 2385 M", "YAMAHA", "AG 100", "Field", "AG 100", "3HA-117554", "3HA-118159", "Running"], ["29", "UG 2306 M", "YAMAHA", "AG 100", "Field", "AG-100", "3HA-117145", "3HA-117288", "Running"], ["30", "UG 2592 m", "YAMAHA", "bmk-l80", "Sport", "BMK-180", "ite47sne\\*0500 0214", "ny4yxae\\*075t 000194", "Grounded"], ["31", "UG 2466 M", "YAMAHA", "bmk- cy80", "Sport", "BMK-CY8O", "IPE47FME\\*05 000451", "XLY4XAE\\*065 T000431X", "Grounded"], ["34", "UG 3617 M", "YAMAHA-", "MBK-CY 80", "Sport", "MBK-CY 80", "4GC0600560", "4GC059978", "Under REPAIR"], ["36", "UG 2040 M", "SUZUKI-", "TF 125", "Field", "", "TF125-145348", "TF-125 145015", "Grounded"], ["37", "UG 0812M", "YAMAHA-", "AG 100", "Field", "", "3HA-075968", "3HA- 0762E064", "Grounded"], ["38", "", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 31, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["39", "UG 3502 M", "MARUTI", "2006", "Ambulanc e", "GYPSY", "613BBN- 41500233761 S", "", "To Be Boarded Off"], ["40", "UG 3511 M", "MARUTI", "2006", "Ambulanc e", "GYPSY", "", "", "To Be Boarded Off"], ["41", "UG 3550 M", "Nissan", "2008", "D/ Cabin", "", "", "", "To Be Boarded Off"], ["42", "UG 0440 M", "Ford Ranger", "2006", "D/ Cabin", "", "", "", "To Be Boarded Off"], ["43", "LG 0172-09", "Land cruiser", "2014", "Ambulanc e", "", "", "", "Running"], ["44", "UG 6490M", "TOYOTA HILUX", "2019", "D/ Cabin", "", "2GD0761340", "AHTFB8CD80 3875541", "(Running )"], ["45", "", "YAMAHA", "AG-125 (2020)", "Field M/Cycle", "E-121E", "E121E", "LBPCE26W0H", "Brand New"], ["46", "", "YAMAHA", "AG-125 (2020)", "Field M/Cycle", "E-121E", "E121E", "LBPCE26W0H", "Brand New"], ["S/N", "REG. NO", "MAKE", "MODEL/YE AR", "Type", "ENGINE MODEL", "ENGINE NO.", "CHASS NO", "Remarks"], ["1", "UG- 0153G", "TF125CC", "2008", "Field", "TF-125", "TF-125-", "TF-125-", "To Be Boarded Off"], ["2", "LG0139 -09", "TOYOTA", "2009", "Bonet Truck", "", "IHZ-0585890", "JTEED- 71J70700305 8", "Grounded"], ["4", "UG0241 Y", "-", "2000", "Field", "AG-100", "UGA66-102", "4GC060072", "Grounded To Be Boarded Off"], ["5", "LG0033 -030", "YAMAHA", "-", "Field", "AG-100", "3HA-159401", "3HA-159746", "Grounded To Be Boarded Off"], ["6", "LG0034 -030", "YAMAHA", "-", "Field", "", "3HA-145708", "3HA-145462", "Grounded To Be Boarded Off"], ["7", "UG2029 R", "JAILING", "2008", "Sport", "L-125CC", "156FM1\\*2008 000", "LAAJKJG- 680000715", "Grounded To Be Boarded Off"], ["8", "UG2072 R", "JAILING", "2008", "Sport", "L -125CC", "156FM1\\*2008 603", "LAAJKJG- 80000629", "Grounded To Be Boarded Off"], ["9", "UG1548 R", "JAILING", "2008", "Sport", "L-125CC", "156FM1\\*2008 000716", "LAAJKJG- 680000830", "Grounded To Be Boarded Off"], ["10", "UG0572", "H0NDA", "XL/2010", "Sport", "L125CC", "JD21E- 2010634", "LTMJD2193C5 208130", "Running"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 32, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["11", "UG1549 R", "JAILING", "2008", "Sp0rt", "L-125CC", "156FM1\\*2008 000595", "LAAJKJG- 780000802", "To Be Boarded Off"], ["12", "UG1274 R", "JAILING", "2008", "Sport", "L-125CC", "156FM1\\*2008 000451", "LAAJKJG- 880000683", "To Be Boarded Off"], ["13", "LG0021 -030", "YAMAHA", "XTZ/2015", "Sport", "L-25CC", "E3N2E042786", "LBPE1790000 17854", "Running"], ["14", "LG0023 -030", "YAMAHA", "XTZ/2015", "Sport", "L-125CC", "E3N2E042854", "LBPKE179000 017792", "Running"], ["15", "LG0029 -030", "YAMAHA", "XTZ/2015", "Sport", "L-125CC", "E3N2E042566", "LBPKE179000 017846", "Running"], ["16", "LG0031 -030", "YAMAHA", "XTZ/2015", "Sport", "L-125 CC", "E3N2E042849", "LBPKE179000 017794", "Running"], ["17", "LG0032 -030", "YAMAHA", "XTZ/2015", "Sport", "L-125CC", "E3N2E042836", "LBPKE179000 017798", "Running"], ["18", "LG0030 -030", "YAMAHA", "XTZ/2015", "Sport", "L-125CC", "E3N2E042788", "LBPKE17900S 0017851", "Lost"], ["19", "UG1006 Y", "YAMAHA", "XTZ/2018", "Sport", "L-125CC", "E3N2E-077857", "LBPKE179000 026539", "Running"], ["20", "UG0876 Y", "HONDA", "CG/2017", "Sport", "L-125CC", "WH156FMI2", "LWDPCJ1F9G 1005108", "Running"], ["21", "UG040Y", "TOYOTA", "HIACE", "Toyota", "3L-", "-", "-", "Head Quarter For Repair"], ["22", "UG0740 Y", "YAMAHA", "XTZ/2017", "Sport", "", "E3N2E064146", "LBPKE179000 022295", "Running"], ["23", "UG0473 Z", "FORD", "-2011", "D/Cabin", "T8963II", "", "AFA1XXXMJ2T BE12088", "To Be Boarded Off"], ["24", "UG0937 Z", "TOYOTA HILUX", "2018", "D/Cabin", "", "", "AHTKB3CD80 2624025", "Running (New"], ["", "", "PRODUC TION", "", "", "", "", "", ""], ["S/N", "REG. NO.", "MAKE", "MODEL/YE AR", "Type", "EGINE MODEL", "ENGINE NO.", "CHASS NO.", "Remarks"], ["1", "UG 2482A", "YAMAHA", "2017", "Sport", "XTZ-125", "E3N2E-056238", "LBPKE- 17900002105 9", "Running"], ["2", "UG3279 R", "YAMAHA", "2018", "Sport", "XTZ-125", "E3N2E-067522", "LBPKE- 17900002362 1", "New"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 33, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["3", "UG3277 R", "YAMAHA", "2018", "Sport", "XTZ-125", "E3N2E-067393", "LBPKE- 17900002360 3", "New"], ["4", "UG3276 R", "YAMAHA", "2018", "Sport", "XTZ-125", "E3N2E-067499", "LBPKE- 17900002361 3", "New"], ["5", "UG2485 A", "YAMAHA", "2017", "Sport", "XTZ-125", "E3N2E-056252", "LBPKE- 17900002106 8", "Running"], ["6", "UG2484 A", "YAMAHA", "2017", "Sport", "XTZ-125", "E3N2E-056271", "LBPKE- 17900002106 2", "Running"], ["7", "UG2381 A", "YAMAHA", "2015", "Field M/C", "AG-100", "3HA-208739", "JYA3HA00002 09069", "Running"], ["8", "UG0515 Z", "HONDA XR", "2011", "Sport", "XR-125", "", "", "Gronded"], ["9", "UDX111", "YAMAHA", "2012", "Sport", "DT-125", "3TT-0201743", "DE02X- 0078994", "Running"], ["10", "UDX169", "YAMAHA", "2012", "Sport", "DT-125", "3TT-0200873", "DE02X- 0078124", "Grounded"], [null, null, null, null, null, null, null, null, "To Be Boarded Off"], ["11", "UDX135 Y", "YAMAHA", "2012", "Sport", "DT-125", "3TT-0199570", "DE02X- 0076821", "Grounded"], [null, null, null, null, null, null, null, null, "To Be Boarded Off"], ["12", "UG0521 Z", "HONDA", "2011", "Sport", "XR-125", "6616801", "LTMJD19A5B5 2299562", "Grounded"], [null, null, null, null, null, null, null, null, "To Be Boarded Off"], ["13", "UDX782 Z", "YAHAMA", "2012", "Sport", "DT-125", "3TT-216689", "DE02X- 093990", "Running"], ["14", "UG3093 R", "MITSUBI SHI L200", "2014", "D/Cabin", "L 200", "", "", "Running"], ["15", "UG0513 Z", "HONDA", "XR-125 (2012)", "Sport", "JC30E", "6616785", "LTMJDA19A8B 5229966", "Running"], ["16", "UG0516 Z", "HONDA", "XR-125 (2012)", "Sport", "JC30E", "6616745", "LTMJD19AXB5 229984", "Running"], ["17", "UG 0017Z", "LAND ROVER", "2000", "Bonet Truck", "", "", "", "Grounded"], [null, null, null, null, null, null, null, null, "To Be Boarded Off"], ["", "LG3253 -030", "ISUZU", "2016", "D/Cabin", "", "", "", ""], ["21", "UG2785", "TOYOTA", "D/CABIN", "D/Cabin", "GUN125R", "2GD0443797", "AHTFB8CD60", "Brand New"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 34, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["", "A", "HILUX", "", "", "", "", "3871536", ""], ["", "UEV498 K", "YAMAHA", "", "Sport", "", "E3N2E-081584", "28604 LBKEI790000", "Brand New (Omara Ep.)"], ["20", null, null, null, null, null, null, null, null], ["", "UEV284 K", "YAMAHA", "2017", "Sport", "", "E3N2E-080207", "28098 LBKEI790000", "Brand New (Anywar G.)"], ["21", null, null, null, null, null, null, null, null], ["", "UEV510 K", "YAMAHA", "2017", "Sport", "", "E3N2E-081668", "28703 LBKEI790000", "Brand New (Lawach J.)"], ["22", null, null, null, null, null, null, null, null], ["23", "UEV335 K", "YAMAHA", "2017", "Sport", "", "E3N2E-079768", "27835 LBKEI790000", "Brand New (Lanek Jp.)"], ["24", "UEV367 K", "YAMAHA", "2017", "Sport", "", "E3N2E-079761", "27800 LBKEI790000", "Brand New Komakech J.)"], ["25", "UG2658 A", "YAMAHA", "2017", "Sport", "", "E3N2E-078189", "26801 LBKEI790000", "Brand New (Opiyo A.)"], ["26", "UEV89O K", "YAMAHA", "2017", "Sport", "", "E3N2E-080023", "27902 LBKEI790000", "Brand New (Acaye A.)"], ["27", "UEV892 K", "YAMAHA", "2017", "Sport", "", "E3N2E-080089", "27854 LBKEI790000", "Brand New (Otema S.)"], ["", "REG. NO.", "MAKE", "MODEL/YE AR", "Type", "EGINE MODEL", "ENGINE NO.", "CHASS NO.", "Remarks"], ["S/N", null, null, null, null, null, null, null, null], ["1", "LG0138 -09", "TOYOTA", "2008", "D/Cabin", "2KD-", "2KD7491321", "AHTFR22G40 60", "Running"], ["2", "UG0393 E", "IZUSU TFS", "2003", "D/Cabin", "4AJ", "654122", "JAATFS544H W-7102203", "To Be Boarded Off"], ["3", "UG1062 E", "MISUBIS HI", "1994", "D/Cabin", "", "4056-HN7447", "VSM21-4625", "To Be Boarded Off"], ["6", "UG1995 E", "HONDA", "2009", "Sport", "XL-125", "L125E- 5603194", "L125S- 5749040", "To Be Boarded Off"], ["7", "UG3839 R", "JAILING", "2009", "Sport", "JL156FML", "-09A345501", "LAAAJKJG- 190001934", "To Be Boarded Off"], ["8", "UG2840 R", "JAILING", "2009", "Sport", "JL156FML", "-09A345501", "LAAAJKJG- 190001935", "To Be Boarded Off"], ["9", "LG0043 -030", "ISUZU DEMAX", "2016", "D/Cabin", "JR5G", "4597423", "RH4CDMM374 9-12A17", "Running"], ["10", "", "", "", "", "", "", "", ""], ["", "REG. NO.", "MAKE", "MODEL/YE AR", "Type", "EGINE MODEL", "ENGINE NO.", "CHASS NO.", "Remarks"], ["S/N", "", "", "", "", "", "", "", ""], ["1", "LG0020 -030", "TOYOTA", "2015", "D/Cabin", "3L", "C-21BA59", "AHTFR22E706 100974", "Running"], ["2", "LG0008 -030", "FORD RANGER", "2014", "D/Cabin", "", "", "", "Under Repair"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 35, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["3", "LG0006 -030", "YAMAHA", "2014", "Sport", "DT-125", "3TT-", "", "Running"], ["4", "UG3159 R", "MITSUBI SHI", "2015", "D/Cabin", "", "", "", "Running"], ["5", "LG0017 -030", "YAMAHA", "2014", "Sport", "DT-125", "3TT-208280", "", "Running"], ["6", "UDX082 Y", "YAMAHA", "2012", "Sport", "DT-125", "", "", "Running"], ["7", "LG0007 -030", "YAMAHA", "2014", "Sport", "DT-125", "", "", "Omoro District"], ["8", "LG0009 -030", "YAMAHA", "2014", "Sport", "DT-125", "", "", "Running"], ["9", "LG0018 -030", "YAMAHA", "2014", "Sport", "DT-125", "", "", "Stolen"], ["10", "LGOO1 9-030", "YAMAHA", "2014", "Sport", "DT-125", "", "", "Court Bailiff"], ["11", "UG1239 R", "FORD RANGER", "2009", "D/Cabin", "2KD", "-7495631", "AHTFR22G80 60", "Poorly Running"], ["12", "LG0039 -030", "YAMAHA", "2016", "Sport", "YBR-125", "", "", "Running"], ["13", "LG0038 -030", "YAMAHA", "2016", "Sport", "YBR-125", "", "", "Running"], ["14", "LG0037 -030", "YAMAHA", "2016", "Sport", "YBR-125", "", "", "Running"], ["15", "LG0036 -030", "YAMAHA", "2016", "Sport", "YBR-125", "", "", "Running"], ["16", "LG151- 09", "YAMAHA YBR", "2009", "Ybr-125", "YBR-125", "E3D7E-017675", "LBPKE- 390027769", "To Be Boarded Off"], ["17", "UDF 754A", "HONDA XL-125", "2008", "Sport", "XL125", "5591853", "5737722", "Running"], ["18", "LG0049 -030", "SIMBER - 156", "2019", "Sport", "156 FMI", "2K090848", "LB412Y53K00 90848", "New ( Paicho Sub. Cty)"], ["19", "LG0136 -09", "TOYOTA", "2008", "D/Cabin", "2KD-", "", "", "Planning Unit"], ["", "", "", "", "", "", "", "", ""], ["", "REG. NO.", "MAKE", "MODEL/YE AR", "Type", "EGINE MODEL", "ENGINE NO.", "CHASS NO.", "Remarks"], ["S/N", "", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 36, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["1", "UG 1830W", "KOMAT\u2019S U", "GD6125(20 17)", "Motor Grader", "6D125", "6D125-117292", "KMTGDO28AH A001763", "Running"], ["2", "UG 1929W", "KOMAT\u2019S U", "WA250 (2017)", "Wheel Loader", "SAA6D102 FF-2", "6D102- 26497752", "KMTWA0207H A72905", "Running"], ["", "", "", "", "", "", "", "", ""], ["3", "UG 2425W", "SAKAI", "SV520D(20 17)", "Vibrator Roller", "", "", "", "Running"], ["4", "UG 2291W", "FUSO", "6D16 (2017)", "Water Bowser", "6D16-", "A71562", "FM657F- A45427", "Running"], ["5", "UG 2558 W", "FUSO", "6D16(2017)", "Truck Dumper", "6D16-", "A71562", "FM657F- A45427", "Running"], ["6", "UG 2307W", "FUSO", "6D16 (2017)", "Dumper Truck", "6D16-", "A70605", "FM657F- A45226", "Running"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix II(b): Summary of Sale: Motorcycles", "metadata": {"headings": [{"headings_0": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["S/N", "Asset", "No Of Assets", "Costs"], ["1", "Motorcycles", "04", "400.000"], ["2", "Motor vehicles", "16", "84,027.340"], ["3", "Assorted scraps", "-", "1,500,000"], ["", "Grand total", "", "85,927,340"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Lot No", "Asset", "No Of Assets", "Costs"], ["1", "BMK motorcycle", "UG 2868 M", "100,000"], ["2", "JIALING Motorcycle", "UG 3300 M", "50,000"], ["3", "BMK-L80 Motorcycle", "UG 2869 M", "100,000"], ["4", "YAMAHA Motorcycle", "UG 3617 M", "150,000"], ["", "**TOTAL**", "", "**400,000**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Lot No", "Asset", "No Of Assets", "Costs"], ["6", "Toyota Land Cruiser", "LG 1492 M", "7,100,000"], ["7", "Toyota Land Cruiser", "LG 1064-09", "8,000,000"], ["8", "Pick \u2013up Nissan Hard Body Double Cabin", "LG 0129-09", "7,175,600"], ["9", "Isuzu Tipper Truck", "UR O531", "26,000,000"], ["10", "Suzuki Samurai", "398 UZU", "2,000,000"], ["11", "Pick \u2013up Nissan Hard Body Double Cabin", "UAJ 083 Z", "2,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["12", "Suzuki KB Double Cabin Pick-up", "", "700,000"], ["13", "Toyota Hilux", "LG 0069-09", "860,000"], ["14", "Toyota Hilux", "", "1,000,000"], ["15", "Suzuki Station Wagon", "LG 0017-09", "1,050,000"], ["16", "Toyota Hilux Double Cabin Pick- up", "LG 0068-09", "3,110,000"], ["17", "Toyota Hilux Double Cabin Pick up", "LG 065-09", "9,950,000"], ["18", "Tipper Truck Zeifang", "LG 0063-09", "5,627,740"], ["19", "Tipper Truck Zeifang", "LG 0064-09", "5,234,000"], ["20", "Bedford Truck", "", "3,000,000"], ["21", "Bedford flat bed", "UA 0180", "1,220,000"], ["22", "Assorted scraps", "", "1,500,000"], ["", "**Sub-Total**", "", "**85,527,340**"], ["", "", "", "**400,000**"], ["", "**Grand Total**", "", "**85,927,340**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}], "page": 38, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["Lot No", "Asset", "No Of Assets", "Costs"], "type": "table"}}, {"content": "Appendix III: Procurements- COVID-19", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}, {"headings_1": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 38, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["HEL/57/06 /20", "18/06/20 20", "Elvis Okello Roman son", "Payment to facilitate e- meetings for COVID-19.", "30057044", "2,500,00 0", "2,500,000", "Procurement approved by contracts committee, Stores records posted."], ["HEL/85/06 /20", "25/06/20 20", "Onyayi Willia m Who", "Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding.", "30515430", "4,000,00 0", "4,000,000", "Procurement approved by contracts committee, Stores records posted."], ["HEL/86/06 /20", "25/06/20 20", "Aber J enifer", "Payment for logistics for COVID-19 activities under COVID-19 funding", "30515432", "4,000,00 0", "4,000,000", "Procurement approved by contracts committee, Stores records posted."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}, {"headings_1": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 38, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["Invoice Number", "Paymen t Date", "Suppli er", "Description /Purpose", "EFT / Check Number", "Invoice Amount", "Distribution Amount", "Remarks"], "type": "table"}}, {"content": [["HEL/85/06 /20", "25/06/20 20", "Elvis Okello Roman son", "Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding.", "30515452", "1,000,00 0", "1,000,000", "Procurement approved by contracts committee, Stores records posted."], ["HEL/86/06 /20", "25/06/20 20", "Muloya Felix", "Payment for logistics for COVID-19 activities under COVID-19 funding", "30515403", "4,215,00 0", "4,215,000", "Procurement approved by contracts committee, Stores records posted."], ["HEL/86/06 /20", "25/06/20 20", "Anena Grace", "Payment for logistics for COVID-19 activities under COVID-19 funding", "30515442", "4,000,00 0", "4,000,000", "Procurement approved by contracts committee, Stores records posted."], ["HEL/85/06 /20", "25/06/20 20", "Tabu Cosma s", "Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding.", "30515443", "4,000,00 0", "4,000,000", "Procurement approved by contracts committee, Stores records posted.."], ["**Total**", "", "", "", "", "", "**23,715,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}, {"headings_1": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 39, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["Invoice Number", "Paymen t Date", "Suppli er", "Description /Purpose", "EFT / Check Number", "Invoice Amount", "Distribution Amount", "Remarks"], "type": "table"}}, {"content": [[null, null, "Measure", "Received", "Issued", null, null], ["A", "FOOD ITEMS", "", "", "", "", ""], ["1", "Posho-Maize Flour", "Kgs", "117,905", "117,905", "2,200", "259,391,000"], ["2", "Beans-kg", "Kgs", "54,000", "54,000", "3,500", "189,000,000"], ["3", "spiced carton rice 36pkt per", "Boxes", "75", "75", "3,200", "240,000"], ["4", "Rice-kg", "Kgs", "3,637", "3,637", "3,000", "10,911,000"], ["5", "Corn Soya Blend-kgs", "Kgs", "1,782", "1,782", "3,200", "5,702,400"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}, {"headings_1": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 39, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["S/N", "Item Descriptions", "Unit of", "Quantity", "Quantity", "Unit Price", "Value (UGX)"], "type": "table"}}, {"content": [["6", "Cooking Oil-Litre", "Liters", "1,834", "874", "7,000", "12,838,000"], ["7", "Table salt -500g", "Kgs", "2,109", "2,109", "600", "1,265,400"], ["8", "Baking Flour-Kg", "Kgs", "228", "228", "5,000", "1,140,000"], ["9", "Baking Powder-carton", "Ctns", "4", "4", "500", "2,000"], ["10", "Eggs-1 piece", "Pcs", "192", "192", "9,000", "1,728,000"], ["11", "Silver Fish-Lacede-small fish-kg", "Pcs", "115", "115", "3,000", "345,000"], ["12", "Sugar", "Kgs", "3,182", "3,182", "4,000", "12,728,000"], ["B", "DISINFECTANTS", "", "", "", "", "0"], ["1", "Laundry Bar Soaps-Blue (600-800g)", "1", "10,315", "9,115", "2,000", "20,630,000"], ["2", "liquid soap in liters", "Jerrycans", "416", "354", "14,219", "5,915,200"], ["3", "Alcohol-based Hand Sanitizer-20litres", "Ltrs", "14", "10", "122,000", "1,708,000"], ["4", "Alcohol-based Hand Sanitizer- bottles", "Bottles", "641", "613", "14,000", "8,974,000"], ["5", "Bathing Soap-Skin Guard- 55g", "Cartons", "2", "2", "2,000", "4,000"], ["6", "Alcohol Swaps/Pads- 100piece", "Piece", "40", "40", "3,500", "140,000"], ["7", "Dettol Liquid Soap-250 ml", "250ml", "4", "4", "2,000", "8,000"], ["8", "Hand Wash-moisturizer with Dispenser", "500 ml", "50", "6", "2,000", "100,000"], ["9", "Disinfectant-no description -Liters", "Ltrs", "140", "125", "20,000", "2,800,000"], ["10", "Sodium Hypochlorite 3.5% Sltion", "750 ml", "666", "666", "10,000", "6,660,000"], ["11", "Sodium 3.5% Hypochlorite", "250 ml", "108", "108", "5,500", "594,000"], ["12", "Sodium Hypochlorite 6% Solution", "5ltrs", "19", "19", "65,000", "1,235,000"], ["C", "MEDICAL EQUIPMENTS", "", "", "", "", "0"], ["1", "Infrared Digital Thermometer-", "Pcs", "52", "47", "650,000", "33,800,000"], ["2", "Hand washing With Stands And Cans Facility", "Set", "518", "417", "35,000", "18,130,000"], ["3", "SAMPLE Carriers", "Pcs", "12", "6", "55,000", "660,000"], ["4", "Bottle Sprayer-1 Liter", "Pcs", "210", "208", "6,000", "1,260,000"], ["5", "Small Radio-Leotec", "Pcs", "350", "350", "20,000", "7,000,000"], ["6", "Basin-20ltr", "Pcs", "50", "50", "5,000", "250,000"], ["7", "Jerry Can-5litres", "Pcs", "1,007", "1,007", "8,000", "8,056,000"], ["8", "Bathing Bucket Plastic-10 Liters", "Pcs", "20", "20", "5,000", "100,000"], ["9", "Sprayer-Manuel -16 Liters", "Pcs", "4", "4", "45,000", "180,000"], ["10", "Dust Bin 240'950 Ltr)", "Pcs", "10", "4", "14,000", "140,000"], ["11", "Sharp 8ts (7.24) Container-Plastic", "Pcs", "7", "-", "5,000", "35,000"], ["12", "Mega Phones", "Pcs", "44", "44", "75,000", "3,300,000"], ["D", "Personal Equipments Protective", "", "", "", "", "0"], ["1", "Inspection Piece Glove-100", "Pcs", "600", "47", "1,000", "600,000"], ["2", "Safety Goggle", "Pcs", "1,007", "769", "10,000", "10,070,000"], ["3", "Aprons Disposables", "Pcs", "827", "455", "5,000", "4,135,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}, {"headings_1": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 40, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["S/N", "Item Descriptions", "Unit of", "Quantity", "Quantity", "Unit Price", "Value (UGX)"], "type": "table"}}, {"content": [["4", "Face Shield-Disposable Protective", "Pcs", "1,048", "76", "5,000", "5,240,000"], ["5", "Surgical Glove-Latex 7 1/2 =100 Pieces", "Pcs", "25", "25", "140,000", "3,500,000"], ["6", "Examination Gloves- Medium", "Pcs", "356", "287", "2,000", "712,000"], ["7", "Heavy Duty Gloves-1 Pair", "Pcs", "50", "15", "5,200", "260,000"], ["8", "Surgical Masks", "Pcs", "57,530", "56,500", "500", "28,765,000"], ["9", "Respirator N95", "Pcs", "570", "490", "2,200", "1,254,000"], ["10", "Face Mask Ffp 1piece", "Pcs", "200", "200", "2,200", "440,000"], ["11", "Cloth Masks-Ug", "Pcs", "259,493", "252,113", "1,000", "259,493,000"], ["12", "Theatre Gown-Disposable 1 Piece", "Pcs", "182", "167", "20,000", "3,640,000"], ["13", "Coverall-Disposable Piece 1", "Pcs", "247", "37", "20,000", "4,940,000"], ["15", "Suit Re-Usable - 1 Pices", "Pcs", "40", "40", "20,000", "800,000"], ["16", "Ebola Pvc Boots-1 Pair", "Pcs", "52", "29", "4,000", "208,000"], ["E", "Bedding Materials", "Pcs", "", "", "", "0"], ["1", "Blanket 4'x 6' 1 Piece", "Pcs", "60", "60", "", "2,100,000"], ["2", "Bed Sheet 4'x 6' 1 Piece", "Pcs", "80", "80", "20,000", "1,600,000"], ["3", "Mattress 3 and 4 Inch", "Pcs", "140", "140", "85,000", "11,900,000"], ["4", "Motorcycle -Honda Dt", "No", "2", "2", "11,000,000", "22,000,000"], ["5", "Fuel", "Ltrs", "1,437.84", "", "3,700", "5,320,000"], ["", "**TOTAL**", "", "", "", "", "**983,947,000**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}, {"headings_1": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["S/N", "Item Descriptions", "Unit of", "Quantity", "Quantity", "Unit Price", "Value (UGX)"], "type": "table"}}, {"content": "Appendix V: Under Staffing", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Under Staffing", "page": 41, "level": 3}}, {"headings_1": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["**APPROVED STAFF ESTABLISHMENT FOR GULU DISTRICT LOCAL GOVERNMENT**", null, null, null, null], ["", "**Job Title**", "**Approved**", "**Filled**", "**Vacant**"], ["", "Officer Of The Chief Administrative Officer", "3", "2", "1"], ["", "Administration Department", "29", "26", "3"], ["", "Finance Department", "14", "12", "2"], ["", "Planning Department", "4", "1", "3"], ["", "Works Department", "18", "16", "2"], ["", "Education Department", "7", "6", "1"], ["", "Community Based Services Department", "8", "7", "1"], ["", "Gulu Juvenile Centre/Remand Home", "12", "3", "9"], ["", "Natural Resources Department", "9", "7", "2"], ["", "Production Department", "16", "7", "9"], ["", "Trade, Commerce, Industry and Local Economic Development Department", "6", "2", "4"], ["", "Health Services Department", "10", "8", "2"], ["", "", "**136**", "**97**", "**39**"], ["", "**Approved Staff Establishment For Sub County Gulu District Local Government**", "", "", ""], ["", "**Job Title**", "**Approved**", "**Filled**", "**Vacant**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Under Staffing", "page": 41, "level": 3}}, {"headings_1": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}], "table_of_contents": [{"content": ["Opinion - 1", "Basis for Opinion - 1", "Key Audit Matters - 1", " 1.0 Implementation of the approved budget - 1", " 2.0 Management of Covid-19 interventions - 8", "Emphasis of Matter - 11", "3.0 Effects of the creation of Gulu City on the Assets and liabilities of Gulu District Local", "Government - 11", " 4.0 Accumulated Payables - 11", "Other Information - 11", "Management\u2019s Responsibility for the Financial Statements - 12", "Auditor\u2019s Responsibility - 12", "Other Reporting Responsibilities - 13", "Report on the Audit of Compliance with Legislation - 13", " 5.0 Management of Government-Vehicles (Fleet Management) - 13", "Status of Basic Medical Equipment in HCIV 17 6.0", "Inadequate medical equipment at Awach Health Centre IV 17 7.0", " 8.0 Data on Mothers Delivery - 17", " 9.0 Follow up on UGIFT projects - 18", " 10.0 Under staffing - 20", "Appendix I: Evaluation of the achievement of planned outputs - 22", "Appendix II(a): Fleet Management - 26", "Appendix III: Procurements- COVID-19 - 35", "Appendix IV: Schedule of Items Received Under Covid 19 - 36", "Appendix V: Under Staffing - 38"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Gulu DLG Report of Auditor General 2021.chunks.json b/reports/Chunks/Gulu DLG Report of Auditor General 2021.chunks.json deleted file mode 100644 index 0244121594ee3ae5423cc121b14c63c0f955bc4c..0000000000000000000000000000000000000000 --- a/reports/Chunks/Gulu DLG Report of Auditor General 2021.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["ACDP", "Agriculture Cluster Development Project"], ["PRELNOR", "Project for Restoration of Livelihood in Northern Region"], ["AIA", "Appropriation in Aid"], ["CAO", "Chief Administrative Officer"], ["DLG", "District Local Government"], ["GoU", "Government of Uganda"], ["HR", "Human Resource"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LGFAM", "Local Government Financial and Accounting Manual, 2007"], ["LGFAR", "Local Government Financial and Accounting Manual, 2007"], ["LLG", "Lower Local Governments"], ["MAAIF", "Ministry of Agriculture, Animal Industry and Fishery"], ["PMU", "Project Monitoring Unit"], ["MDAs", "Ministries, Departments and Agencies"], ["MoFPED", "District of Finance, Planning and Economic Development"], ["MoGLSD", "Ministry of Gender, Labour and Social Development"], ["MoH", "Ministry of Health"], ["MoLG", "Ministry of Local Government"], ["NAA", "National Audit Act"], ["NTR", "Non-Tax Revenue"], ["NUSAF", "Northern Uganda Social Action Fund"], ["OAG", "Office of the Auditor General"], ["PDU", "Procurement & Disposal Unit"], ["PFMA", "Public Finance Management Act"], ["PFMR", "Public Finance Management Regulations"], ["PPDA", "Public Procurement & Disposal of Public Assets"], ["PBS", "Program Budgeting System"], ["PS/ST", "Permanent Secretary / Secretary to the Treasury"], ["TI", "Treasury Instructions"], ["TSA", "Treasury Single Account"], ["TSSA", "Treasury Sub Single Account"], ["UCF", "Uganda Consolidated Fund"], ["UgIFT", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["UGX", "Uganda Shilling"], ["UWEP", "Uganda Women Empowerment Project"], ["YLP", "Youth Livelihood Program"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 5, "level": 5}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 4, "level": 5}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 5, "level": 5}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 4, "level": 5}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 5, "level": 5}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 5}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the which comprise the Statement of Financial Position as at 30 th June 2021, the Statement of Financial Performance, Statement of Changes in Equity and 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 District Local Government for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 5}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 5}}]], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 5, "level": 5}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 5}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2021", "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 Statements Section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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 for Opinion", "page": 5, "level": 5}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 5}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2021", "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. \nAs a result, I considered payroll management in LGs a Key Audit Matter and identified crosscutting risks including; unrealistic budgeting for employees and pension costs, under absorption of wage funds, delayed access to the payroll, over payment of salaries, non-payment of salary and pension arrears, among others. \nI analysed the approved budget and releases to Gulu District for salary, pension and gratuity in the period under review, as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}]], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Table showing Breakdown of Gulu DLG Budget and releases for the year", "metadata": {"headings": [{"headings_0": {"content": "Table showing Breakdown of Gulu DLG Budget and releases for the year", "page": 6, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 5, "level": 5}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["Salary", "17.978", "18.270", "17.978", "97.4"], ["Pension", "3.418", "3.418", "3.418", "100"], ["Pension arrears", "0.462", "0.462", "0.462", "100"], ["Gratuity", "0.798", "0.798", "0.798", "100"], ["**Total**", "**22.656**", "**22.948**", "**22.656**", "**98.7**"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing Breakdown of Gulu DLG Budget and releases for the year", "page": 6, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 5, "level": 5}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["Category", "Initial budget (UGX) (Bn)", "Revised budget (UGX) (Bn)", "Amount released (UGX) (Bn)", "%age funding received"], "type": "table"}}, {"content": "The wage and Pension Pay roll of UGX. 22.948 constituted 53.6% of the District\u2019s budget", "metadata": {"headings": [{"headings_0": {"content": "Table showing Breakdown of Gulu DLG Budget and releases for the year", "page": 6, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 5, "level": 5}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "for 2020/2021 of UGX.42.3Bn.", "metadata": {"headings": [{"headings_0": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}, {"headings_1": {"content": "Table showing Breakdown of Gulu DLG Budget and releases for the year", "page": 6, "level": 5}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "I am aware that the Covid-19 Pandemic continues to significantly affect the implementation of payroll management activities. A number of districts did not carry out planned recruitments resulting into huge unspent balances.", "metadata": {"headings": [{"headings_0": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}, {"headings_1": {"content": "Table showing Breakdown of Gulu DLG Budget and releases for the year", "page": 6, "level": 5}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "metadata": {"headings": [{"headings_0": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}, {"headings_1": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["1.1", "**Budgeting for Salary, Pension and Gratuity** i) **Submission of wage estimates** Paragraph 2.2 of the Establishment Notice No. 2 of 2019, required LGs to submit salary, pension and gratuity estimates for the subsequent year to Ministry of Public (MoPS) by the 30 th of September of the previous year. I noted that the District delayed to submit wage estimates to MoPS, as required. The submission was made on 14 th January 2020 which is 106 days after the required date. This may lead to wage shortfalls/over provision due to lack of clarity and analysis of wage estimates by MoPS. The Accounting Officer attributed the delayed submission to the health condition of the Head of Human Resource Management Sector, whose absence created a gap in the sector.", "I advised the Accounting Officer to always submit wage estimates to MoPS by 30 th September of the preceding year."], ["1.2", "**Payment of Salaries, Pension and Gratuity** i) **Absorption of Funds** I reviewed funds absorption and noted that UGX.17.686 billion (81%) was spent out of the total receipts of UGX.22.656 billion, resulting in an unabsorbed balance of UGX. 4.97 billion. The unabsorbed balance was subsequently swept back to the consolidated fund account.", "advise the Accounting Officer MoPS and MoFPED to reconcile the district payroll with the wage bill always provided and released to the I"]], "metadata": {"headings": [{"headings_0": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}, {"headings_1": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["No", "Observations", "Recommendations"], "type": "table"}}, {"content": [["", "**Refer to the table below;** **Approved** **Estimates** **(A)** (UGX \u2019bns) (UGX \u2019bns)** **Releases/ Warrant (B)** 18.270 4.678 17.978 **4.678** **Expendi ture(C)** **Unspent (B-C)** **(UGX \u2019bns)** 14.566 3.120 **(UGX \u2019bns)** 3.412 1.558 **% absorpti on** 81 66.7 **22.948 22.656 17.686 4.97 78** Wage Pensio/ Gratuity **Total** under absorption of funds, denied the use of funds for other deserving service delivery areas. The Accounting Officer explained that the under absorption was caused by excess funds released/warranted to the district. The", "district to remove the excess funds released to the District over the years."], ["", null, null], ["", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}, {"headings_1": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_14"], "type": "table"}}, {"content": [["", "**Refer to the table below;** **Approved** **Estimates** **(A)** (UGX \u2019bns) (UGX \u2019bns)** **Releases/ Warrant (B)** 18.270 4.678 17.978 **4.678** **Expendi ture(C)** **Unspent (B-C)** **(UGX \u2019bns)** 14.566 3.120 **(UGX \u2019bns)** 3.412 1.558 **% absorpti on** 81 66.7 **22.948 22.656 17.686 4.97 78** Wage Pensio/ Gratuity **Total** under absorption of funds, denied the use of funds for other deserving service delivery areas. The Accounting Officer explained that the under absorption was caused by excess funds released/warranted to the district. The", "district to remove the excess funds released to the District over the years."], ["", null, null], ["", null, null], ["Wage", null, null], ["Pensio/ Gratuity", null, null], ["**Total**", null, null], ["under absorption of funds, denied the use of funds for other deserving service delivery areas. The Accounting Officer explained that the under absorption was caused by excess funds released/warranted to the district. The", null, null], ["", "ii) **Under payment of pension/ gratuity** A review of the pension payroll data and IFMS payments, revealed variances between amounts on the payroll and payments to individual pensioners, leading to under payments of UGX.0.300 bn, contrary to article 254 (1) & (3) of the 1995 constitution (as amended). **Details in Appendix 1.** The underpayment of pension and gratuity negatively affect wellbeing retirees/ or their dependants. The Accounting Officer attributed this to various reasons ranging from delayed submission of letters of Administration by the beneficiaries to incorrect supplier and bank account numbers.", "I advised the Accounting Officer to ensure that pension/gratuity is accurately paid."], ["", "iii) **Payment of non-existent pensioners** UGX.987,066 was paid to one (01) purported pensioner that was neither on the IPPS payroll register nor possessed the necessary documentation to support the existence, contrary to Section (L - b) (2) of Uganda Public Service Standing Orders, 2010. Sn Supplier No **1.** 869976 Name Of Staff David Oyet Tidy Amount 987,066 Pension availed Remarks file not led to loss of funds to Government and over statement of pension expenditure. The Accounting Officer explained that Mr. David Oyet Tidy is not a pensioner of Gulu District; and that management was still trying to trace how the officer was paid as a pensioner on Gulu district site. This", "I advised the Accounting Officer to recover funds from the purported pensioner."], ["", "iv) **Wrong computation of Gratuity** Paragraph (L-d) (3) provides that a public officer has an option to receive all his or her pension as an annuity or to commute a third (1/3) of his or her pension for a 15-year period and receive it as a lump sum at retirement. re-computation of gratuity benefits, I noted that the District had wrongly computed gratuity benefits for 01 pensioner although payment of UGX.8,351,004 was fully effected within the year under review. Through", "I advised the Accounting Officer to recover the overpayment from the pensioner."]], "metadata": {"headings": [{"headings_0": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}, {"headings_1": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_14"], "type": "table"}}, {"content": [["However, the Human resource officer confirmed that the correct annual salary of the one (01) pensioner as per the salary structure is UGX. 2,844,832 and the length of service 285 months. If calculated correctly then the CPG amount should have been UGX. 7,101,771 instead of UGX. 8,351,004 leading to an overpayment of UGX. 1,249,233. This was attributed to error in the computation of the gratuity.", ""], ["v) **Delayed deletion of staff from payroll** Section B-a (12) of the Uganda Public Standing Orders, 2010 requires the payment of salary to public officers to be stopped immediately they cease rendering services to Government under whatever circumstances, including death. I noted that UGX. 39,616,954 was paid to 11 staff who had either retired, transferred, absconded or died as detailed in **appendix 2.** These were payment for services not rendered to the District resulting in loss of funds to Government. The Accounting Officer attributed to; non- validation status, inconsistencies in dates of birth, on IPPS and National IDs and the conditions set by the MoPS for correction of date of birth is so difficult to fulfil for pensioners who were recruited in service long time. this", "I advised the Accounting Officer to ensure prompt removal of staff from the payroll."], ["**Management of Payroll Deductions** i) **Over/Under remittance of deductions** Section B-a (17) requires a public officer\u2019s individual contractual obligations such as hire purchase, loan, and contributions to saving schemes, trade unions and staff associations to be deducted from his or her salary, in accordance with the regulations. noted that whereas UGX.3,908,218,081 was deducted from employees\u2019 salaries to be remitted to different beneficiaries, UGX.3,916,669,698 was remitted, leading to an over/under remittance of UGX.13,319,747 and UGX.4,868,130 respectively as shown in the table below. Sn Beneficiary Deduc tion code Payroll Deduction amount (UGX) Amount remitted as per IFMS (UGX) Variance **Over remittance (UGX)** **Under remittance (UGX)** 249 2,715,103,934 2,728,423,681 13,319,747 257 482 250 43,850,113 40,236,432 1,078,249,034 1,077,084,585 71,015,000 70,925,000 3,613,681 1,164,449 90,000 0 0 0 **3,908,218,081 3,916,669,698 13,319,747 4,868,130** over remittance was caused by error leading to overstatement of expenditure. The under remittance was caused by recovery for previous period 2019/2020, created obligation of UGX.4,868,130 at the year-end which may result in fines and penalties. **1. 2. 3.** **4.** URA UNATU UBA LST (District revenue collection account) **Total** I 1.3 The", "advised the Accounting Officer to recover the overpayment and ensure that funds are remitted as top ups to whose underpaid. I"]], "metadata": {"headings": [{"headings_0": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}, {"headings_1": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}], "page": 8, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_11"], "type": "table"}}, {"content": [["However, the Human resource officer confirmed that the correct annual salary of the one (01) pensioner as per the salary structure is UGX. 2,844,832 and the length of service 285 months. If calculated correctly then the CPG amount should have been UGX. 7,101,771 instead of UGX. 8,351,004 leading to an overpayment of UGX. 1,249,233. This was attributed to error in the computation of the gratuity.", ""], ["v) **Delayed deletion of staff from payroll** Section B-a (12) of the Uganda Public Standing Orders, 2010 requires the payment of salary to public officers to be stopped immediately they cease rendering services to Government under whatever circumstances, including death. I noted that UGX. 39,616,954 was paid to 11 staff who had either retired, transferred, absconded or died as detailed in **appendix 2.** These were payment for services not rendered to the District resulting in loss of funds to Government. The Accounting Officer attributed to; non- validation status, inconsistencies in dates of birth, on IPPS and National IDs and the conditions set by the MoPS for correction of date of birth is so difficult to fulfil for pensioners who were recruited in service long time. this", "I advised the Accounting Officer to ensure prompt removal of staff from the payroll."], ["**Management of Payroll Deductions** i) **Over/Under remittance of deductions** Section B-a (17) requires a public officer\u2019s individual contractual obligations such as hire purchase, loan, and contributions to saving schemes, trade unions and staff associations to be deducted from his or her salary, in accordance with the regulations. noted that whereas UGX.3,908,218,081 was deducted from employees\u2019 salaries to be remitted to different beneficiaries, UGX.3,916,669,698 was remitted, leading to an over/under remittance of UGX.13,319,747 and UGX.4,868,130 respectively as shown in the table below. Sn Beneficiary Deduc tion code Payroll Deduction amount (UGX) Amount remitted as per IFMS (UGX) Variance **Over remittance (UGX)** **Under remittance (UGX)** 249 2,715,103,934 2,728,423,681 13,319,747 257 482 250 43,850,113 40,236,432 1,078,249,034 1,077,084,585 71,015,000 70,925,000 3,613,681 1,164,449 90,000 0 0 0 **3,908,218,081 3,916,669,698 13,319,747 4,868,130** over remittance was caused by error leading to overstatement of expenditure. The under remittance was caused by recovery for previous period 2019/2020, created obligation of UGX.4,868,130 at the year-end which may result in fines and penalties. **1. 2. 3.** **4.** URA UNATU UBA LST (District revenue collection account) **Total** I 1.3 The", "advised the Accounting Officer to recover the overpayment and ensure that funds are remitted as top ups to whose underpaid. I"]], "metadata": {"headings": [{"headings_0": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}, {"headings_1": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}], "page": 8, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_11"], "type": "table"}}, {"content": [["", "The Accounting Officer acknowledged the issues of overpayment and further explained that underpayment was due to validation challenges during data capture.", ""], ["", "ii) **Un-authorised loans deductions** Section 2.1.2 & 2.1.4 of the service agreement between the Government (MoPS) and Uganda Consumer Lenders' Association/Uganda Bankers' Association requires a letter of undertaking for each Government employee before making an employee reservation on the PDMS. In addition, only deductions consented to by employees, in writing, should be submitted to the MoPS for timely monthly payroll processing or as advised by the employer. \uf0b7 I noted that the District made unauthorised loan deductions totalling UGX. 15,490,451. The deductions were from 42 employees that neither had letters of undertaking nor existed in the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the PDMS-Payroll Deduction Management System, operated by PCA-Payroll Consults Africa as shown in **Appendix** **3.** There is a risk of making deductions from staff that have no loans, which defrauds them of their hard earned funds. The Accounting Officer did not provide response on the issue.", "I advised the Accounting Officer to ensure that all loan applications are always backed by letters of undertaking and are approved through the PDMS."], ["", "iii) **Delayed remittance of deductions to UCLA/UBA** Paragraph 4.6.1 of Establishment Notice No. 2 of 2019 requires payroll deductions to be remitted concurrently with salary payments. \uf0b7 I noted that the District made payroll deductions but did not remit concurrently with the salary payments in 11 out of 12 months. On average, it delayed by 25.3 days, as shown in **appendix 4.** Delayed remittance of deductions to UCLA/UBA could lead to delays in up- dating loan status with the various financial institutions causing un-necessary default charges on employees. The Accounting Officer acknowledged the issue and pledged to ensure timely/concurrent remittances.", "that I advised the Accounting Officer to ensure all deductions to UCLA/UBA are remitted concurrently with salary payments."]], "metadata": {"headings": [{"headings_0": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}, {"headings_1": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "The Accounting Officer acknowledged the issues of overpayment and further explained that underpayment was due to validation challenges during data capture.", ""], ["", "ii) **Un-authorised loans deductions** Section 2.1.2 & 2.1.4 of the service agreement between the Government (MoPS) and Uganda Consumer Lenders' Association/Uganda Bankers' Association requires a letter of undertaking for each Government employee before making an employee reservation on the PDMS. In addition, only deductions consented to by employees, in writing, should be submitted to the MoPS for timely monthly payroll processing or as advised by the employer. \uf0b7 I noted that the District made unauthorised loan deductions totalling UGX. 15,490,451. The deductions were from 42 employees that neither had letters of undertaking nor existed in the \u201cactive deduction\u201d or the \u201cmy approval\u201d reports on the PDMS-Payroll Deduction Management System, operated by PCA-Payroll Consults Africa as shown in **Appendix** **3.** There is a risk of making deductions from staff that have no loans, which defrauds them of their hard earned funds. The Accounting Officer did not provide response on the issue.", "I advised the Accounting Officer to ensure that all loan applications are always backed by letters of undertaking and are approved through the PDMS."], ["", "iii) **Delayed remittance of deductions to UCLA/UBA** Paragraph 4.6.1 of Establishment Notice No. 2 of 2019 requires payroll deductions to be remitted concurrently with salary payments. \uf0b7 I noted that the District made payroll deductions but did not remit concurrently with the salary payments in 11 out of 12 months. On average, it delayed by 25.3 days, as shown in **appendix 4.** Delayed remittance of deductions to UCLA/UBA could lead to delays in up- dating loan status with the various financial institutions causing un-necessary default charges on employees. The Accounting Officer acknowledged the issue and pledged to ensure timely/concurrent remittances.", "that I advised the Accounting Officer to ensure all deductions to UCLA/UBA are remitted concurrently with salary payments."], ["", "iv) **Delayed remittance of PAYE deductions to URA** Section 123(1) of the Income Tax Act, 1997 (as amended) requires withholding agents to URA any tax that has been withheld or that should have been withheld within fifteen days after the end of the month in which the payment subject to withholding tax was made by the withholding agent. \uf0b7 I noted delays in the remittance of PAYE deductions to URA ranging from 1 \u2013 31 days, as shown in **appendix 5.** Delayed remittance of PAYE attracts fines and penalties from the Revenue Authority. The Accounting Officer acknowledged the issue and pledged to ensure timely/concurrent remittances.", "I advised the Accounting Officer to ensure all deductions to URA are remitted concurrently with salary payments. that"], ["", "v) **Non deduction of PAYE from political leaders** I noted that the District did not subject political leaders\u2019 gratuity totalling to UGX.36,733,861 to the computation of PAYE in IPPS, leading to an under deduction of UGX.11,003,344, contrary to section 19(1) (a) of the Income Tax Act. Details are shown in the **appendix 6.**", "I advised the Accounting Officer to ensure that political leaders\u2019 gratuity is subjected to tax by including in the gross taxable income when"]], "metadata": {"headings": [{"headings_0": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}, {"headings_1": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "This denies Government the would be revenue. The Accounting Officer explained that the computation of PAYE on persons on payroll had solely been the responsibility of the Ministry of Public Service. The district receives a finalized payroll register report and the interface file for payment detailing all deductions to be paid; however, management pledged to consult further with the MoPS to avoid re-occurrence of the omission.", "computing PAYE."], ["1.4", "Month payroll was accessed Estimated variance in days Estimated variance in weeks **Access to Payrolls** i) **Delayed access to Salary Payroll** Section B-a (11) of the Uganda Public Standing Orders, 2010, requires Accounting Officers to ensure that Public Officers access the payroll within four (4) weeks from date of assumption of duty. I noted that two (02) newly transferred employees delayed to access payroll, with delays ranging between 4-8 weeks, as shown in the table below; Audit remarks Employee Name Assumptio n date Employe e ID S n 1\\. 942244 2\\. 187574 Total Average Charles Ocan Ray Sam Ojok Omara 14/04/202 1 14/4/2021 6/30/2021 6/30/2021 31 61 92 46 4 8 12 6 Delayed Delayed access to payroll leads to demotivation of the affected staff and accumulation of salary arrears. The Accounting Officer explained that the two officers transferred their services to the district, but failed to notify the district of their transfer in time. Delayed", "I advised the Accounting Officer to ensure that newly transferred staff promptly access the payroll are subsequently paid. and"], [null, "ii) **Delayed access to Pension payroll** Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted. I noted that 05 pensioners delayed to access the pension payroll, with delays ranging between 01-6 months, as shown in the table below; **Estimated** **variance** in days** **Month payroll was accessed** **Retirement date/death date** **Employee Name** **Audit remarks** **Employe e ID** **Sn** 312337 Albert Ocaya 25/10/2020 31/03/2021 16/10/2020 31/03/2021 121 121 Delayed Delayed 1. 2. 3. 4. 272440 273075 273552 Kilama, Joseph Awor, Mary Langol Okech, Richard Lakot, Joyce Rev 9/1/2021 31/03/2021 31 Delayed 09/10/2020 31/05/2021 182 Delayed 5\\. 661820 10/03/2020 31/10/2020 184 Delayed **Total Average** **639 42.6** access to the pension payroll leads to poor wellbeing of the affected retirees as well as accumulation of pension arrears. The delay to pay the above pensioners was caused by delayed submission of documents by pensioners. Delayed", "I advised the Accounting Officer to ensure that pensioners promptly access the payroll are subsequently paid. and"]], "metadata": {"headings": [{"headings_0": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}, {"headings_1": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_18"], "type": "table"}}, {"content": [["", "This denies Government the would be revenue. The Accounting Officer explained that the computation of PAYE on persons on payroll had solely been the responsibility of the Ministry of Public Service. The district receives a finalized payroll register report and the interface file for payment detailing all deductions to be paid; however, management pledged to consult further with the MoPS to avoid re-occurrence of the omission.", "computing PAYE."], ["1.4", "Month payroll was accessed Estimated variance in days Estimated variance in weeks **Access to Payrolls** i) **Delayed access to Salary Payroll** Section B-a (11) of the Uganda Public Standing Orders, 2010, requires Accounting Officers to ensure that Public Officers access the payroll within four (4) weeks from date of assumption of duty. I noted that two (02) newly transferred employees delayed to access payroll, with delays ranging between 4-8 weeks, as shown in the table below; Audit remarks Employee Name Assumptio n date Employe e ID S n 1\\. 942244 2\\. 187574 Total Average Charles Ocan Ray Sam Ojok Omara 14/04/202 1 14/4/2021 6/30/2021 6/30/2021 31 61 92 46 4 8 12 6 Delayed Delayed access to payroll leads to demotivation of the affected staff and accumulation of salary arrears. The Accounting Officer explained that the two officers transferred their services to the district, but failed to notify the district of their transfer in time. Delayed", "I advised the Accounting Officer to ensure that newly transferred staff promptly access the payroll are subsequently paid. and"], [null, "ii) **Delayed access to Pension payroll** Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted. I noted that 05 pensioners delayed to access the pension payroll, with delays ranging between 01-6 months, as shown in the table below; **Estimated** **variance** in days** **Month payroll was accessed** **Retirement date/death date** **Employee Name** **Audit remarks** **Employe e ID** **Sn** 312337 Albert Ocaya 25/10/2020 31/03/2021 16/10/2020 31/03/2021 121 121 Delayed Delayed 1. 2. 3. 4. 272440 273075 273552 Kilama, Joseph Awor, Mary Langol Okech, Richard Lakot, Joyce Rev 9/1/2021 31/03/2021 31 Delayed 09/10/2020 31/05/2021 182 Delayed 5\\. 661820 10/03/2020 31/10/2020 184 Delayed **Total Average** **639 42.6** access to the pension payroll leads to poor wellbeing of the affected retirees as well as accumulation of pension arrears. The delay to pay the above pensioners was caused by delayed submission of documents by pensioners. Delayed", "I advised the Accounting Officer to ensure that pensioners promptly access the payroll are subsequently paid. and"]], "metadata": {"headings": [{"headings_0": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}, {"headings_1": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_18"], "type": "table"}}, {"content": [["", "The Accounting Officer explained that the affected pensioners had died and their families failed to avail names of administrators on time and some estates had over stayed for 15 years on the pension payroll after which their payment were stopped as per the Pension Act.", ""], ["1.5", "**Internal Control Weaknesses**", ""], ["", "i) **Monthly wage, pension and gratuity performance analysis and** **remittance of quarterly returns to MoPS** I noted that the District did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS, contrary to Paragraph 2.1 of Establishment Notice No. 1 of 2020. led to accumulations of arrears and under absorption of wage, pension and gratuity budget. Accounting Officer attributed this to the Human Resource Management sector was unable to undertake monthly wage, pension and gratuity performance analysis returns on the payroll to MoPS because of the health condition of the head of the sector, whose absence created staffing gap in the sector. This The", "I advised the Accounting Officer to ensure that monthly wage, pension and gratuity performance analyses are undertaken and that quarterly returns on payroll are submitted to MoPS."]], "metadata": {"headings": [{"headings_0": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}, {"headings_1": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "The Accounting Officer explained that the affected pensioners had died and their families failed to avail names of administrators on time and some estates had over stayed for 15 years on the pension payroll after which their payment were stopped as per the Pension Act.", ""], ["1.5", "**Internal Control Weaknesses**", ""], ["", "i) **Monthly wage, pension and gratuity performance analysis and** **remittance of quarterly returns to MoPS** I noted that the District did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS, contrary to Paragraph 2.1 of Establishment Notice No. 1 of 2020. led to accumulations of arrears and under absorption of wage, pension and gratuity budget. Accounting Officer attributed this to the Human Resource Management sector was unable to undertake monthly wage, pension and gratuity performance analysis returns on the payroll to MoPS because of the health condition of the head of the sector, whose absence created staffing gap in the sector. This The", "I advised the Accounting Officer to ensure that monthly wage, pension and gratuity performance analyses are undertaken and that quarterly returns on payroll are submitted to MoPS."], ["", "ii) **Payments of salaries, pension & gratuity off IPPS** Paragraph 4.5 of Establishment Notice No. 2 of 2019 requires the responsible officer to pay for only salaries, pension and gratuity processed through IPPS. From a comparison of the payroll register and IFMS payment file. noted that 16 staff and 05 pensioners were paid a total of UGX. 114 million off the IPPS, as shown in **Appendix 7.** control weakness creates an opportunity for payment of salaries and pension to non-eligible persons, hence loss of funds to Government. The Accounting Officer explained that:- 1\\. Mr. Opwonya Eric Mark Kafunzi is an employee who was being paid salary from Uganda Road Fund off the payroll. 2\\. The interim chairpersons of the newly created Sub Counties had not been loaded on the IPPS; hence being paid off the IPPS. I This", "I advised the Accounting Officer to ensure that salaries, pension and gratuity is processed and paid through the IPPS."], ["1.6", "**System related challenges** i) **Inconsistencies between MoPS and entity payroll registers** I observed that there were variances of UGX.35,994,412 between the figures in the MoPS IPPS and entity payroll register, as shown in **appendix 8.** The above undermines the integrity of the IPPS system and there is risk of manipulation and misappropriation of salary/pension funds due to lack of reconciliatory controls between the entity information and IPPS master data at MoPS. The Accounting Officer attributed the inconsistencies to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS due to validation challenges; hence, inconsistencies in the information on IPPS and NIS.", "I advised the Accounting Officer to ensure that the entity IPPS payroll registers are consistent with MoPS payroll data."], ["", "ii) **Effectiveness and reliability of the IPPS/NID interface** I the staff/pensioner/beneficiaries\u2019 verification interface and noted the following; reviewed the effectiveness and reliability of IPPS/NID \uf0b7 There was adequate sensitization and training in the use and navigation of the system.", "I advised the Accounting Officer to liaise with MoPS to ensure effective verification of the IPPS"]], "metadata": {"headings": [{"headings_0": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}, {"headings_1": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "- System was not reliable and effective as it does not generate and NID interface is information such as photographs and dates of birth from NID. \ncarried.\n- Operational challenges were encountered such; as unreliable network and failure in generating information from the NID system.", "metadata": {"headings": [{"headings_0": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}, {"headings_1": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "list"}}, {"content": "The ineffectiveness of the system may affect the integrity of the IPPS payroll. The Accounting Officer explained that this mandate lies with the MoPS.", "metadata": {"headings": [{"headings_0": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}, {"headings_1": {"content": "for 2020/2021 of UGX.42.3Bn.", "page": 6, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 12, "level": 5}}, {"headings_1": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "Without modifying my opinion, I would like to draw the readers\u2019 attention to the following matters which have been disclosed in the financial statements of the District;", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 12, "level": 5}}, {"headings_1": {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "page": 6, "level": 3}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "2.0 Outstanding Payables (Deposits received)", "metadata": {"headings": [{"headings_0": {"content": "2.0 Outstanding Payables (Deposits received)", "page": 12, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 12, "level": 5}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "A review of the statement of financial position on page 19 of the financial statements revealed that the district had outstanding payables of UGX.1.211 bn (Deposits received UGX.1.100 bn and Trade creditors of UGX.0.111bn) by the end of the year. A detailed review of the categorization and aging of the payables in note 24 on page 36 of the financial statements revealed that out of the outstanding payables, UGX.0.95 bn relate to the previous financial years. \nThese long outstanding payables may lead to litigation costs due to non or delayed settlement. \nI advised the Accounting Officer to prioritize full settlement of the long outstanding payables.", "metadata": {"headings": [{"headings_0": {"content": "2.0 Outstanding Payables (Deposits received)", "page": 12, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 12, "level": 5}}, [{"headings_0": {"content": "2.0 Outstanding Payables (Deposits received)", "page": 12, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 12, "level": 5}}], [{"headings_0": {"content": "2.0 Outstanding Payables (Deposits received)", "page": 12, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 12, "level": 5}}]], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "3.0 Long Outstanding Receivables", "metadata": {"headings": [{"headings_0": {"content": "3.0 Long Outstanding Receivables", "page": 12, "level": 5}}, {"headings_1": {"content": "2.0 Outstanding Payables (Deposits received)", "page": 12, "level": 5}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "Included in the statement of financial position on page 11 of the Financial Statements is a long outstanding debtors amount of UGX.2.063 bn (Accrued revenue UGX.0.985 bn and Advances (YLP & UWEP) UGX.1.078 bn). However, there was no evidence that management made any effort to enforce recoveries. There is a risk that these funds may become uncollectible leading to a financial loss to the entity. \nReceivables represent an idle asset that denies the Council the opportunity to utilise the funds to implement planned activities.", "metadata": {"headings": [{"headings_0": {"content": "3.0 Long Outstanding Receivables", "page": 12, "level": 5}}, {"headings_1": {"content": "2.0 Outstanding Payables (Deposits received)", "page": 12, "level": 5}}, [{"headings_0": {"content": "3.0 Long Outstanding Receivables", "page": 12, "level": 5}}, {"headings_1": {"content": "2.0 Outstanding Payables (Deposits received)", "page": 12, "level": 5}}]], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "4.0 Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "4.0 Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "3.0 Long Outstanding Receivables", "page": 12, "level": 5}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "A review of the district\u2019s approved work plans and budgets revealed that the Gulu District had an approved budget (revised) of UGX.42.3Bn, out of which UGX.30.9Bn was warranted/ availed by the end of the financial year. The total expenditure for the year was UGX.26.5Bn out of which UGX.18.9Bn 1 was spent on non-service delivery activities, such as employee costs and transfers to other units (i.e. Town-councils, sub-counties, schools), implying that only UGX.7.6Bn was available for direct implementation of service delivery outputs. \nBase on procedures undertaken, I made the following significant observations.", "metadata": {"headings": [{"headings_0": {"content": "4.0 Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "3.0 Long Outstanding Receivables", "page": 12, "level": 5}}, [{"headings_0": {"content": "4.0 Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "3.0 Long Outstanding Receivables", "page": 12, "level": 5}}]], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["4.1", "**Existence of Strategic plans that are aligned to NDP-III** Paragraph 5 of the budget execution circular for financial year 2020/2021 states that over the years the alignment of Government Budgets with the NDP has been poor and needs to be improved. Therefore, Accounting Officers must ensure that all activities for the Financial Year 2020/2021 are aligned with NDP III and implemented accordingly. This being the first year of implementation of the NDP-III, the entity was expected to prepare and approve a strategic plan that was aligned to NDP III. It is from this strategic plan that the annual plans would be based in order to achieve the objectives of NDP-III. noted that the entity had prepared and submitted the strategic plan to NPA and has been sent back for necessary corrections and awaiting approval at the time of audit. is a risk that activities implemented during the financial year 2020/2021 were not aligned to the NDP-III which negatively affects the achievement of NDP-III objectives. The Accounting Officer explained that the District had a draft strategic plan i.e. District Development plan III which was submitted to NPA for review. NPA has since returned the draft and management is incorporating the comments of NPA and a final Draft will be approved by council by the time of laying on table of the Budget for FY 2022/23. I There", "the I advised the Accounting Officer to ensure approval of strategic plan that is aligned to NDP-III to facilitate the achievement of the NDP objectives."], ["4.2", "**Revenue Performance**", ""], ["4.2.1", "**Local Revenue (LR) Performance** I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect UGX.1.702Bn during representing (42.6%) performance. The shortfalls in Local Revenue collections of UGX.0.986Bn (57.4%) were recorded in Local Service Tax, Land Fees, Business Licence, other tax revenues and rent. the year but collected UGX.0.725Bn in NTR collections at vote level result in aggregate revenue shortfalls at treasury level which negatively affects the implementation of Shortfalls", "advised the Accounting Officer to follow up Local revenue not collected from UNRA. I also advised the Accounting Officer to initiate measures I"]], "metadata": {"headings": [{"headings_0": {"content": "4.0 Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "3.0 Long Outstanding Receivables", "page": 12, "level": 5}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "Accounting Officer explained that the Covid-19 pandemic impact that slowed down the economy and failure to collect compensation from UNRA for the District property affected by construction of OLWIYO to Sir Samuel Baker Road. planned activities at a Government-wide level. The", "aimed at enhancing local revenue collection."], ["4.2.2", "**Transfers from other Government Units/Other Government** **Transfers** The entity budgeted to receive UGX.8,937,648,668 as transfers from other Government Units out of which UGX.1,810,996,737 was received representing 20.3% performance as shown in the details below. S/ NO Revenue Source Approved Budget\u201d (UGX) Total Receipts (UGX) Variance (UGX) 600,000,000 10,000,000 564,487,837 13,452,948 35,512,163 -3,452,948 920,969,000 9,844,000 465,339,440 7,063,319 455,629,560 2,780,681 50.5 71.8 %Per forma nce 94 135 0 0 3 50,000,000 0 0 577,190,074 50,000,000 -577,190,074 559,926,000 17,102,400 542,823,600 50,000,000 40,960,000 9,040,000 81.9 6,736,909,000 75,882,052 6,661,026,948 1.1 to NUSAF Support PLE-UNEB URF Uganda Women Entrepreneursh ip Program (UWEP) YLP UGFIT Unspent Balances Project for Restoration of Livelihood in Northern Region (PRELNOR) Neglected Tropical Diseases (NTDs) Agriculture Cluster Development Project (ACDP) Covid-19 (MPs fund) **Total** 10 0 49,518,667 -49,518,667 0 **8,937,648,000 1,810,996,737 7,126,651,263 20.3** **Extract from Q4 budget performance report & quarterly releases** Revenue shortfalls affect the implementation of planned activities. The Accounting Officer explained that; The Ministry (MAAIF) under the ACDP programme issued the District with change of management of the development component of the programme that would then be implemented by the ministry which caused a shortfall of UGX.6.60 Billion. 1 2 3 4 5 6 7 8 9 \uf0b7 **Note:**", "advised the Accounting Officer to always to roll over the affected program to the subsequent period. I"]], "metadata": {"headings": [{"headings_0": {"content": "4.0 Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "3.0 Long Outstanding Receivables", "page": 12, "level": 5}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["\uf0b7 The implementation modalities for YLP also changed causing further shortfalls. \uf0b7 Project for Restoration of Livelihood in Northern Region (PRELNOR) under-performances were attributed to deductions by PMU.", ""], ["**Performance from external financing** The entity budgeted to receive UGX.3,254,000,000 as external/donor financing out of which UGX.196,516,003 was received representing 6.4% performance as shown in the details below. 4.2.3 318,000,000 80,000,760 237,999,240 25.1 %Per forma nce Donor Approved Variance Budget\u201d (UGX) Total Receipts (UGX) 368,000,000 43,352,736 324,647,264 11.8 165,000,000 31,450,000 133,550,000 19 30,000,000 40,969,000 -10,969,000 136.6 158,000,000 74,629,314 83,370,686 47.2 2,215,000,000 0 2,215,000,000 0 **3,254,000,000 196,516,003 2,983,598,190** shortfalls affect the implementation of planned activities. The Accounting Officer explained that the underperformance in external financing was due to roll over of USAID program by the funders. United Nations Children Fund (UNICEF) United Nations Population Fund (UNPF) Global fund for HIV, TB and Malaria World Health Organisatio n (WHO) Global Alliance for Vaccines and Immunizati on (GAVI) United States Agency Internation al Developme nt (USAID) **Total** for S/ n 1 2 3 (UGX) Revenue", "advised the Accounting Officer to ensure that unimplemented projects are rolled over to the subsequent year and implemented accordingly. I"]], "metadata": {"headings": [{"headings_0": {"content": "4.0 Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "3.0 Long Outstanding Receivables", "page": 12, "level": 5}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["", "aimed at enhancing local revenue collection."], "type": "table"}}, {"content": [["4.3", "**Unremitted off -budget receipts** Paragraph 29 of the Budget Execution Circular for the Financial year states that in the event that an external agency provides funds in the course of implementation of the budget or any funds remain unspent at the expiry of an appropriation, these must be declared and a supplementary issued in line with the Public Finance Management Act 2015. noted that Gulu District received off-budget financing to a tune of UGX.249,984,529 directly from Enable-USAID funded project and Bank of Uganda for undertaking activities which was never declared to the Treasury and as such no supplementary appropriation was issued as guided by the PS/ST. **Details shown in table below;** **Entity Source Amount (UGX)** **Remarks** Gulu District Gulu District **Total** Enable-USAID Bank of Uganda 209,984,529 Not recognised 40,000,000 Not recognised **249,984,529** financing distorts planning, may result in duplication of activities and is also contrary to the Public Finance Management Act 2015. The Accounting Officer explained that the non-compliance was due to direct remittance of the funds by the funders to the beneficiary institutions. However, performance agreements for each health facility under RBF \u2013result based financing was signed. I Off-budget", "I advised the Accounting Officer to always adhere to the provisions of the law."], ["4.4", "**Absorption of funds** Out of the total receipts for the financial year of UGX.30.965Bn, UGX.26.047Bn was spent by the entity resulting in an unspent balance of UGX.4.918Bn (84.1%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. Refer to table below; Year 2020/21 EST (UGX RELEASE (UGX) (bns) APP (B) (A) (bn) Expenditure (C) billions) (UGX Unspen t (B-C) (UGX billions) % absorption 42.284 30.965 26.047 4.918 84.1 absorption of released funds results in non-implementation of planned activities and negates the purpose for which funds were disbursed. The funds were meant for activities that were not fully implemented by the end of the financial year and these include; 1\\. Non-recruitment of staff due to the fact the District Service Commission members' tenure expired. Under", "I the advised the Accounting Officer to make a follow up of unspent funds and ensure they are re-voted to undertake the recruitment exercise and rehabilitation and construction of the schools."]], "metadata": {"headings": [{"headings_0": {"content": "4.0 Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "3.0 Long Outstanding Receivables", "page": 12, "level": 5}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_12"], "type": "table"}}, {"content": [["2\\. UGIFT fund meant for the Rehabilitation of Sir Samuel Baker School whose contractor was not contracted by MoES and Construction of Palaro Seed Secondary School whose contractor performed poorly The Accounting Officer attributed the under absorption of released funds to COVID-19 pandemic which affected the recruitment process coupled with the absence of the District Service Commission whose membership would not warrant the recruitment process to be completed.", ""], ["**Quantification of outputs/activities** The Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. 4.5 of the two (2) outputs with a total of five (5) activities and expenditure of UGX.0.93Bn sampled for assessment I reviewed the extent of quantification of outputs and activities and noted the following; \uf0b7 One (1) output with a total of three (3) activities and expenditure worth UGX.0.304Bn were fully quantified. That is, all the three (3) activities (100%) within these outputs were clearly quantified to enable assessment of performance. \uf0b7 One (1) output with a total of two (2) activities and expenditure worth UGX.0.629Bn were insufficiently quantified. I observed that out of the two (2) activities, one (1) activity (50%) was quantified while one (1) activity (50%) was not clearly quantified to enable assessment of performance. of **Table showing Extent of Quantification by activities** Summary of Performance by Outputs Category No. outputs of out puts sam pled Activity details-Analysis Total No. of no of Fully activit Quant ies in ified the activit outpu ies ts % propo rtion to total expen diture % of total out- puts sampl ed No of activit ies not fully quanti fied Expen diture UGX (Bn) Fully quantified outputs 2 Insufficiently quantified outputs 3 Outputs 4 not quantified Total 1 1 0 2 50% \\*\\* 50% \\*\\* 0% \\*\\* 100 0.304 32.7 % 0.629 0 0.933 67.3 % 0% \\*\\*\\* 100 3 2 0 5 3 1 0 4 0 1 0 1 % of quantifi cation of activitie s categor y output 100% per of 50% \\*\\*\\*\\* 0% Out", "advised the Accounting Officer to follow up on the unreleased funds and also ensure outputs and activities are quantified during the budget process. I"]], "metadata": {"headings": [{"headings_0": {"content": "4.0 Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "3.0 Long Outstanding Receivables", "page": 12, "level": 5}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_11"], "type": "table"}}, {"content": [["I observed that in cases where outputs were not quantified at all, management reported performance in a generic manner such as; Biology, Physics, Chemistry, ICT School equipment without specifying number/quantities achieved. to plan and report on the quality/quantity of activities implemented renders it difficult to establish the reasonableness of costs for each planned output which curtails effective accountability. I could not ascertain the level of achievement of these outputs. Accounting Officer acknowledged the issue and pledged to follow up the unreleased funds to ensure pending activities are worked on. Failure The", ""], ["**Implementation of Quantified outputs** I assessed the implementation of one (1) output that was fully quantified with a total of three (3) activities worth UGX. 0.304Bn and noted the following; \uf0b7 One (1) output with a total of three (3) activities worth UGX. 0.304Bn was partially implemented. Out of the three (3) activities within these outputs, the entity fully implemented two (2) activities (66.7%), one (1) activity (33.3%) was partially implemented. 4.6 **Showing level of implementation of Fully Quantified outputs** No of activ ities that were not impl eme nted 0 Extent of imple menta tion of activiti es per catego ry of output 0 0 0 0 Fully implemented outputs 5 Partially Implemented outputs 6 Outputs Not Implemented 7 Total 0 0% 0 0% 1 0 100 % 0% 0 0% 1 100 0.304 100 0 3 0 3 0 2 0 2 0 1 0 1 0.304 100% 0 66.7% of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not work on; \uf0b7 4km of Cet kana-Pugwinyi Road. Details in **Appendix 9.** % propor tion to total expen diture Activity details-Analysis Total No No. no of of Of activiti Fully parti es impl ally eme impl nted eme activ nted ities activ ities Summary of Performance by Output Category of No output of outp uts Expen diture UGX % of impl eme ntati on Bn **Table** Non-implementation", "advise that Accounting Officer to make a follow up of released funding in order to implement the pending activities. un I"]], "metadata": {"headings": [{"headings_0": {"content": "4.0 Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "3.0 Long Outstanding Receivables", "page": 12, "level": 5}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["2\\. UGIFT fund meant for the Rehabilitation of Sir Samuel Baker School whose contractor was not contracted by MoES and Construction of Palaro Seed Secondary School whose contractor performed poorly The Accounting Officer attributed the under absorption of released funds to COVID-19 pandemic which affected the recruitment process coupled with the absence of the District Service Commission whose membership would not warrant the recruitment process to be completed.", ""], "type": "table"}}, {"content": [["The Accounting Officer acknowledged the issue and pledged to follow up the unreleased funds to ensure pending activities are worked on.", ""], ["4.7 **Submission of Quarterly Performance Reports** The Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. I noted that the entity submitted performance reports for Q1, Q2, Q4 after the deadline given for submission of the reports as indicated in the table below No Details Deadline for submission Actual date of submission Comment (submitted time/ delayed) in Quarter One 31/10/2019 November 2020 Delayed Quarter Two 31/01/2020 February 2021 Delayed Quarter Three 30/04/2020 June 2021 Delayed Quarter Four 31/07/2020 September 2021 Delayed to submit performance reports in time are not only contrary to the circular standing instructions but it also affects timely evaluation of performance. The Accounting Officer attributed the delay to the upgrade of the Programme Based Budgeting system to take care of NDP III Programmes by MoFPED; and this process went on up to the end of the financial year. 1 2 3 4 Failure", "advise the Accounting Officer to ensure that performance reports are prepared and submitted in time. I"]], "metadata": {"headings": [{"headings_0": {"content": "4.0 Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "3.0 Long Outstanding Receivables", "page": 12, "level": 5}}], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_7"], "type": "table"}}, {"content": "5.0 Implementation of Uganda Road Fund (URF)", "metadata": {"headings": [{"headings_0": {"content": "5.0 Implementation of Uganda Road Fund (URF)", "page": 19, "level": 5}}, {"headings_1": {"content": "4.0 Implementation of the approved budget", "page": 13, "level": 5}}], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "5.1", "metadata": {"headings": [{"headings_0": {"content": "5.0 Implementation of Uganda Road Fund (URF)", "page": 19, "level": 5}}, {"headings_1": {"content": "4.0 Implementation of the approved budget", "page": 13, "level": 5}}], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Preparation of Quarterly Reports", "metadata": {"headings": [{"headings_0": {"content": "Preparation of Quarterly Reports", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Implementation of Uganda Road Fund (URF)", "page": 19, "level": 5}}], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "All designated agencies shall adhere to and observe the principles of quarterly reporting and accountability to URF on physical and financial progress as per timelines in table below. The reporting formats for accountability must be completed in both hard and soft copy and submitted as per agreed timelines. (Format as per annex 8 of URF budgeting and operational guidelines)", "metadata": {"headings": [{"headings_0": {"content": "Preparation of Quarterly Reports", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Implementation of Uganda Road Fund (URF)", "page": 19, "level": 5}}], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "5.1.1 Delayed reporting and Accountability to Uganda Road Fund (URF)", "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Delayed reporting and Accountability to Uganda Road Fund (URF)", "page": 20, "level": 5}}, {"headings_1": {"content": "Preparation of Quarterly Reports", "page": 19, "level": 5}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "I noted that the performance reports were not submitted to Uganda Road Fund (URF) within the stipulated timelines as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Delayed reporting and Accountability to Uganda Road Fund (URF)", "page": 20, "level": 5}}, {"headings_1": {"content": "Preparation of Quarterly Reports", "page": 19, "level": 5}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["S/n", "Description", "Deadline", "Actual date submitted"], ["1.0", "Quarter 1 (one)", "Accountabilities 15 th day of October 2020", "2 nd February 2021"], ["2.0", "Quarter 2 (two)", "Accountabilities 15 th day of January 2021", "2nd February 2021"], ["3.0", "Quarter 3 (three)", "Accountabilities 15 th day of April 2021", "17 th August 2021"], ["4.0", "Quarter 4 (four)", "Accountabilities 15 th day of July 2021", "17 th August 2021"]], "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Delayed reporting and Accountability to Uganda Road Fund (URF)", "page": 20, "level": 5}}, {"headings_1": {"content": "Preparation of Quarterly Reports", "page": 19, "level": 5}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Failure to submit reports and accountability within the stipulated timeline defeats the purpose of reporting and hinders any meaning full assessments by other external parties. \nThe Accounting Officer explained that the delay was caused by the Covid-19 lock down. \nI advised the Accounting Officer to adhere to the reporting timelines so as enable stakeholders to carry out timely assessments. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "5.1.1 Delayed reporting and Accountability to Uganda Road Fund (URF)", "page": 20, "level": 5}}, {"headings_1": {"content": "Preparation of Quarterly Reports", "page": 19, "level": 5}}, [{"headings_0": {"content": "5.1.1 Delayed reporting and Accountability to Uganda Road Fund (URF)", "page": 20, "level": 5}}, {"headings_1": {"content": "Preparation of Quarterly Reports", "page": 19, "level": 5}}], [{"headings_0": {"content": "5.1.1 Delayed reporting and Accountability to Uganda Road Fund (URF)", "page": 20, "level": 5}}, {"headings_1": {"content": "Preparation of Quarterly Reports", "page": 19, "level": 5}}], [{"headings_0": {"content": "5.1.1 Delayed reporting and Accountability to Uganda Road Fund (URF)", "page": 20, "level": 5}}, {"headings_1": {"content": "Preparation of Quarterly Reports", "page": 19, "level": 5}}]], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Follow up of implementation of prior year UGIFT projects", "metadata": {"headings": [{"headings_0": {"content": "Follow up of implementation of prior year UGIFT projects", "page": 20, "level": 5}}, {"headings_1": {"content": "5.1.1 Delayed reporting and Accountability to Uganda Road Fund (URF)", "page": 20, "level": 5}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "6.1", "metadata": {"headings": [{"headings_0": {"content": "Follow up of implementation of prior year UGIFT projects", "page": 20, "level": 5}}, {"headings_1": {"content": "5.1.1 Delayed reporting and Accountability to Uganda Road Fund (URF)", "page": 20, "level": 5}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Delayed physical progress of the works on Palaro Seed Secondary School", "metadata": {"headings": [{"headings_0": {"content": "Delayed physical progress of the works on Palaro Seed Secondary School", "page": 20, "level": 5}}, {"headings_1": {"content": "Follow up of implementation of prior year UGIFT projects", "page": 20, "level": 5}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "During the audit, I noted that the planned commencement date of works was 13 th May 2019 and completion date by 13 th May 2020 as per the contract agreement. A review of the Contracts Committee minutes for the meeting held on 7 th June 2021 under minute GDLG 10/CC03/2020-2021, a decision was reached to grant an extension up to 31 st August 2021. \nDespite this extension, the works were not completed by the time of field inspection on 2 nd September 2021. A review of the progress report revealed that planned works were behind schedule by 15 months. It was also noted at the time of site inspection that the contractor had abandoned the site and the workers had been idle for five months. Level of implementation is shown in the photos below.", "metadata": {"headings": [{"headings_0": {"content": "Delayed physical progress of the works on Palaro Seed Secondary School", "page": 20, "level": 5}}, {"headings_1": {"content": "Follow up of implementation of prior year UGIFT projects", "page": 20, "level": 5}}, [{"headings_0": {"content": "Delayed physical progress of the works on Palaro Seed Secondary School", "page": 20, "level": 5}}, {"headings_1": {"content": "Follow up of implementation of prior year UGIFT projects", "page": 20, "level": 5}}]], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "On-going construction works", "metadata": {"headings": [{"headings_0": {"content": "On-going construction works", "page": 21, "level": 9}}, {"headings_1": {"content": "Delayed physical progress of the works on Palaro Seed Secondary School", "page": 20, "level": 5}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "On- going construction works", "metadata": {"headings": [{"headings_0": {"content": "On- going construction works", "page": 21, "level": 9}}, {"headings_1": {"content": "On-going construction works", "page": 21, "level": 9}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "An interview with management attributed the delays to low capacity of the contractor in terms of man power, machinery and abandonment of the site due to multiple contracts of similar magnitude being under taken in other districts. \nThe Accounting Officer promised to raise the issue with the relevant Ministries. \nI advised the Accounting Officer to follow up the matter with the relevant Ministries and ensure completion of the works. \n7.0", "metadata": {"headings": [{"headings_0": {"content": "On- going construction works", "page": 21, "level": 9}}, {"headings_1": {"content": "On-going construction works", "page": 21, "level": 9}}, [{"headings_0": {"content": "On- going construction works", "page": 21, "level": 9}}, {"headings_1": {"content": "On-going construction works", "page": 21, "level": 9}}], [{"headings_0": {"content": "On- going construction works", "page": 21, "level": 9}}, {"headings_1": {"content": "On-going construction works", "page": 21, "level": 9}}], [{"headings_0": {"content": "On- going construction works", "page": 21, "level": 9}}, {"headings_1": {"content": "On-going construction works", "page": 21, "level": 9}}]], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION", "metadata": {"headings": [{"headings_0": {"content": "FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION", "page": 21, "level": 5}}, {"headings_1": {"content": "On- going construction works", "page": 21, "level": 9}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "7.1", "metadata": {"headings": [{"headings_0": {"content": "FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION", "page": 21, "level": 5}}, {"headings_1": {"content": "On- going construction works", "page": 21, "level": 9}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Inactive Community Monitoring Groups (CMGs)", "metadata": {"headings": [{"headings_0": {"content": "Inactive Community Monitoring Groups (CMGs)", "page": 21, "level": 5}}, {"headings_1": {"content": "FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION", "page": 21, "level": 5}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "Section 7.3.4 (e) of NUSAF Operational Manual requires the Community Monitoring Groups (CMG) to monitor implementation of the sub project to ensure satisfactory social accountability and receive grievances from beneficiary community. \nHowever, a review of project files revealed no evidence of existence of the Community Monitoring Groups reports to facilitate Government in assessment of project performance. Details are shown in the table below and in appendix 10.", "metadata": {"headings": [{"headings_0": {"content": "Inactive Community Monitoring Groups (CMGs)", "page": 21, "level": 5}}, {"headings_1": {"content": "FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION", "page": 21, "level": 5}}, [{"headings_0": {"content": "Inactive Community Monitoring Groups (CMGs)", "page": 21, "level": 5}}, {"headings_1": {"content": "FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION", "page": 21, "level": 5}}]], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["Sub County", "Parish/Village", "Project Name", "Comments"], ["Paicho", "Kiceke", "Kiceke Waripe Tree Planting. Value:UGX. 29,000,000", "No evidence on file to show that the Community Monitoring Group was performing its duties."], ["Unyama", "Tugu Village.Paibona Parish", "Tugu Oboke Tree Planting.", "No evidence on file to show that the Community Monitoring Group was performing its duties."], ["Patiko", "Te-Landwong Village.", "Te-Ladwong P/S Institutional Greening Value: UGX. 50,000,000", "No evidence on file to show that the Community Monitoring Group was performing its duties."]], "metadata": {"headings": [{"headings_0": {"content": "Inactive Community Monitoring Groups (CMGs)", "page": 21, "level": 5}}, {"headings_1": {"content": "FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION", "page": 21, "level": 5}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["S/n", "Description", "Deadline", "Actual date submitted"], "type": "table"}}, {"content": "Pawel Parish. \nAbsence of effective Community Monitoring Groups (CMGs) negatively affects the implementation of the projects as beneficiaries grievances are not timely communicated to the relevant authorities. \nThe Accounting Officer acknowledged the issue but explained that the CMGs were expected to report to multiple stakeholders as indicated in the operational manual 7.3.3 (e), iv as and when the need arises. In this instance however most of the CMGs reports were channelled to Inspectorate of Government who was overseeing the STAAC component as indicated in section 7.3.3 (c). \nI advised the Accounting Officer to raise the issue with relevant Ministries so that the anomaly is addressed in the subsequent NUSAF funding. \n8.0", "metadata": {"headings": [{"headings_0": {"content": "Inactive Community Monitoring Groups (CMGs)", "page": 21, "level": 5}}, {"headings_1": {"content": "FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION", "page": 21, "level": 5}}, [{"headings_0": {"content": "Inactive Community Monitoring Groups (CMGs)", "page": 21, "level": 5}}, {"headings_1": {"content": "FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION", "page": 21, "level": 5}}], [{"headings_0": {"content": "Inactive Community Monitoring Groups (CMGs)", "page": 21, "level": 5}}, {"headings_1": {"content": "FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION", "page": 21, "level": 5}}], [{"headings_0": {"content": "Inactive Community Monitoring Groups (CMGs)", "page": 21, "level": 5}}, {"headings_1": {"content": "FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION", "page": 21, "level": 5}}], [{"headings_0": {"content": "Inactive Community Monitoring Groups (CMGs)", "page": 21, "level": 5}}, {"headings_1": {"content": "FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION", "page": 21, "level": 5}}]], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Payment of advances to personal Accounts", "metadata": {"headings": [{"headings_0": {"content": "Payment of advances to personal Accounts", "page": 22, "level": 5}}, {"headings_1": {"content": "Inactive Community Monitoring Groups (CMGs)", "page": 21, "level": 5}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "According to the letter from PSST of Ref. HRM/222/01 dated 9 th August 2012 and one from the Accountant General dated 17 th December 2018 to all Accounting Officers prescribed that all payments for works, supplies and general services should be paid direct to the beneficiaries/suppliers through the IFMS and all payments to beneficiaries whose master data is not on the entity\u2019s IFMS site, for activities such as workshop facilitation and any other one off payment can be made through the E-Cash platform to the beneficiary\u2019s mobile account. \nIt was however noted that advances to a tune of UGX.34,450,000 were paid to various staff personal bank accounts to carry out official activities contrary to the above provisions as shown in Appendix 11. \nThere is a risk of not paying the beneficiaries the right amounts at the right time and loss of money through theft or deductions by banks for those accounts servicing loans. \nThe Accounting Officer pledged to follow up with MoFPED to ensure the E-cash mode of payment is implemented. \nI advised the Accounting Officer to always carry out sensitization of target beneficiaries on importance of E-Cash platform and encourage them open mobile money/bank accounts so as to foster efficiency and convenience in execution of cash payments. \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.", "metadata": {"headings": [{"headings_0": {"content": "Payment of advances to personal Accounts", "page": 22, "level": 5}}, {"headings_1": {"content": "Inactive Community Monitoring Groups (CMGs)", "page": 21, "level": 5}}, [{"headings_0": {"content": "Payment of advances to personal Accounts", "page": 22, "level": 5}}, {"headings_1": {"content": "Inactive Community Monitoring Groups (CMGs)", "page": 21, "level": 5}}], [{"headings_0": {"content": "Payment of advances to personal Accounts", "page": 22, "level": 5}}, {"headings_1": {"content": "Inactive Community Monitoring Groups (CMGs)", "page": 21, "level": 5}}], [{"headings_0": {"content": "Payment of advances to personal Accounts", "page": 22, "level": 5}}, {"headings_1": {"content": "Inactive Community Monitoring Groups (CMGs)", "page": 21, "level": 5}}], [{"headings_0": {"content": "Payment of advances to personal Accounts", "page": 22, "level": 5}}, {"headings_1": {"content": "Inactive Community Monitoring Groups (CMGs)", "page": 21, "level": 5}}]], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 23, "level": 5}}, {"headings_1": {"content": "Payment of advances to personal Accounts", "page": 22, "level": 5}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2021", "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 District. \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 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 District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the District\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 23, "level": 5}}, {"headings_1": {"content": "Payment of advances to personal Accounts", "page": 22, "level": 5}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 23, "level": 5}}, {"headings_1": {"content": "Payment of advances to personal Accounts", "page": 22, "level": 5}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 23, "level": 5}}, {"headings_1": {"content": "Payment of advances to personal Accounts", "page": 22, "level": 5}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 23, "level": 5}}, {"headings_1": {"content": "Payment of advances to personal Accounts", "page": 22, "level": 5}}]], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2021", "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": 23, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 23, "level": 5}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2021", "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 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 ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 23, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 23, "level": 5}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 23, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 23, "level": 5}}]], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2021", "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 Districts\u2019 internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 23, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 23, "level": 5}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "list"}}, {"content": "- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to cease to continue as a going concern.\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": 23, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 23, "level": 5}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2021", "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 them 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 23, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 23, "level": 5}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 23, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 23, "level": 5}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 23, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 23, "level": 5}}]], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 24, "level": 5}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 23, "level": 5}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 24, "level": 5}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 23, "level": 5}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendix 1: Non/ Underpayment of pension and gratuity", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Non/ Underpayment of pension and gratuity", "page": 26, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 24, "level": 5}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["SN.", "Name", "Supplier No.", "Employee No.", "IPPS payroll register Amount", "Interface files/IFMS Amount", "Variance", "Remarks"], ["", "**Non Payment**", "", "", "", "", "", ""], ["1.", "JAMES OTTO", "274093", "159608", "928,480", "\\#N/A", "928,480", "On IPPS but not paid on IFMS"], ["2.", "SIMON ONEKALIT", "329130", "159709", "3,668,592", "\\#N/A", "3,668,592", "On IPPS but not paid on IFMS"], ["3.", "JOSEPH KOMAKECH", "", "871238", "5,181,410", "\\#N/A", "5,181,410", "On IPPS but not paid on IFMS"], ["4.", "JAKARIA THOMAS ODONGO", "", "885783", "8,386,032", "\\#N/A", "8,386,032", "On IPPS but not paid on IFMS"], ["5.", "JUSTIN OBUNYA", "", "914707", "2,631,744", "\\#N/A", "2,631,744", "On IPPS but not paid on IFMS"], ["6.", "JACINTO OKEMA", "", "998191", "306,531", "\\#N/A", "306,531", "On IPPS but not paid on IFMS"], ["7.", "ESTATE OF THE LATE OYAT SATURNINO OYWELO GEORGE", "", "999379", "1,756,160", "\\#N/A", "1,756,160", "On IPPS but not paid on IFMS"], ["8.", "TARCISIA ABU ABODO", "", "1019420", "1,051,548", "\\#N/A", "1,051,548", "IFMS On IPPS but not paid on"], ["9.", "GEORGE OTTORACH", "", "1040492", "63,296", "\\#N/A", "63,296", "IFMS On IPPS but not paid on"], ["10.", "ESTATE OF ONEKALIT SIMON MAX OJOK BILLY BOB", "", "1045615", "5,197,172", "\\#N/A", "5,197,172", "IFMS On IPPS but not paid on"], ["11.", "ALEXANDER", "", "1048767", "7,738,290", "\\#N/A", "7,738,290", "On IPPS but not paid on"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Non/ Underpayment of pension and gratuity", "page": 26, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 24, "level": 5}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Non/ Underpayment of pension and gratuity", "page": 26, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 24, "level": 5}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "LANGOL", "", "", "", "", "", "IFMS"], ["12.", "WINNIE ASIIMWE", "", "1049839", "123,190,080", "\\#N/A", "123,190,080", "On IPPS but not paid on IFMS"], ["13.", "ESTATE OF THE LATE OKIDI OCHORA PONTIUS LANYERO AGNES JOLLY", "", "1083323", "5,146,400", "\\#N/A", "5,146,400", "On IPPS but not paid on IFMS"], ["", "**Sub Total**", "", "", "**165,245,735**", "\\#N/A", "**165,245,735**", ""], ["", "", "", "", "", "", "", ""], ["", "**Under/non- payments**", "", "", "", "", "", ""], ["14.", "JACK OMOL", "", "143749", "1,691,910", "1,522,719", "169,191", "Underpayment"], ["15.", "WILSON ALIKER", "", "159633", "2,971,350", "1,782,810", "1,188,540", "Non-payment"], ["16.", "JULIUS OTTO", "", "159762", "4,077,400", "2,854,180", "1,223,220", "Non-payment"], ["17.", "NIGHTY ADOCH", "", "746394", "1,300,160", "917,760", "382,400", "Under/non-payment"], ["18.", "OCHORA OKIDI", "", "825723", "10,292,800", "6,175,680", "4,117,120", "Under/non- payment"], ["19.", "ANDREW ONEN", "", "879069", "1,562,500", "937,500", "625,000", "Under/non- payment"], ["20.", "FORTUNATE WANDA KOMAKECH", "", "884556", "3,131,250", "2,818,125", "313,125", "Under/non- payment"], ["21.", "VALENTINO OKWONGA", "", "891113", "2,073,240", "207,324", "1,865,916", "Under/non- payment"], ["22.", "PONSIANO KOMAKECH", "", "891198", "1,924,529", "101,291", "1,823,238", "Under/non- payment"], ["23.", "PHILIP ADONGA", "", "891225", "832,850", "582,995", "249,855", "Under/non- payment"], ["24.", "ONYUT M OKELLO", "", "891227", "1,204,875", "1,071,000", "133,875", "Under/non- payment"], ["25.", "AUGUSTINE AMITO OLOYA", "", "904195", "1,052,592", "789,444", "263,148", "Under/non- payment"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Non/ Underpayment of pension and gratuity", "page": 26, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 24, "level": 5}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["SN.", "Name", "Supplier No.", "Employee No.", "IPPS payroll register Amount", "Interface files/IFMS Amount", "Variance", "Remarks"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Non/ Underpayment of pension and gratuity", "page": 26, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 24, "level": 5}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["26.", "CONSTANTINO OCAN", "", "908194", "3,970,284", "330,857", "3,639,427", "Under/non- payment"], ["27.", "CELESTINO LANEK", "", "909199", "4,362,202", "4,326,648", "35,554", "Under paid"], ["28.", "ALFRED ODOCH", "", "912244", "5,156,556", "4,726,843", "429,713", "Under/non- payment"], ["29.", "OKOT OPOKA", "", "940958", "3,583,880", "2,508,716", "1,075,164", "Under/non- payment"], ["30.", "ESTATE OF THE LATE OJOK OMOTAI AYAA LUCY", "", "999742", "40,596", "20,298", "20,298", "Under paid"], ["31.", "ESTATE OF LATE OJWANG SIMON BONGOMIN OROMA SANTA", "", "1017837", "1,005,212", "927,888", "77,324", "Under/non- payment"], ["32.", "ESTATE OF THE LATE OCEN PAUL AKULLU JANE", "", "1017893", "508,272", "296,492", "211,780", "Under/non- payment"], ["33.", "ESTATE OF THE LATE ANGULU THOMAS OPIO DANIEL", "", "1066040", "118,966,383", "2,105,600", "116,860,783", "Under/non- payment"], ["", "**Sub total**", "", "", "**169,708,841**", "**35,004,170**", "**134,704,671**", ""], ["", "**Grand Total**", "", "", "**334,954,576**", "**35,004,170**", "**299,950,406**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Non/ Underpayment of pension and gratuity", "page": 26, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 24, "level": 5}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["SN.", "Name", "Supplier No.", "Employee No.", "IPPS payroll register Amount", "Interface files/IFMS Amount", "Variance", "Remarks"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Non/ Underpayment of pension and gratuity", "page": 26, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 24, "level": 5}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendix 2: Delayed removal of staff from payroll", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Delayed removal of staff from payroll", "page": 29, "level": 5}}, {"headings_1": {"content": "Appendix 1: Non/ Underpayment of pension and gratuity", "page": 26, "level": 5}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["SN.", "Name", "Reason why they should have been removed", "IPPS NO", "Supplier no", "Expected date removal of", "Date removal of", "Extra months paid", "Monthly pay", "Amount paid in the extra months"], ["1", "Odagi Martin Abwoch Oneka", "Retirement", "746646", "272455", "11/7/2020", "Sep 2020", "1", "349,385", "349,385"], ["2", "Okech Richard", "Retirement", "310021", "273552", "9/10/2020", "Mar 2021", "2", "608,662", "1,217,324"], ["3", "Kinyera Thomas", "Retirement", "159693", "273904", "13/11/202 0", "Mar 2021", "3", "722,113", "2,166,339"], ["4", "LUTARA OKWONGA", "Retirement", "1004629", "613500", "22/10/202 0", "Jul 2021", "8", "608,662", "4,869,296"], ["5", "Olanyakene Mark", "Retirement", "159774", "273532", "5/12/2020", "Jul 2021", "6", "924,815", "5,548,890"], ["6", "Awor Mary Langol", "Retirement", "160396", "273075", "9/1/2021", "Mar 2021", "2", "645,772", "1,291,544"], ["7", "ALBERT OCAYA", "Retirement", "599128", "312337", "25/10/202 0", "Feb 2021", "3", "730,976", "2,192,928"], ["8", "BERNARD MCMOGGIE ODONG", "Retirement", "159734", "274027", "26/12/202 0", "July 2021", "6", "918,282", "5,509,692"], ["9", "GEORGE ALBERT OKELLO", "Retirement", "869847", "273934", "17/9/2020", "July 2021", "9", "1,009,624", "9,086,616"], ["10", "KILAMA JOSEPH", "Retirement", "1034580", "803506", "16/10/202 0", "July 2021", "8", "772,702", "6,181,616"], ["11", "LAKOT (REV) JOYCE", "Retirement", "159217", "661820", "3/10/2020", "Dec 2020", "2", "601,662", "1,203,324"], ["", "**Total**", "", "", "", "", "", "", "", "**39,616,954**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Delayed removal of staff from payroll", "page": 29, "level": 5}}, {"headings_1": {"content": "Appendix 1: Non/ Underpayment of pension and gratuity", "page": 26, "level": 5}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "25", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Delayed removal of staff from payroll", "page": 29, "level": 5}}, {"headings_1": {"content": "Appendix 1: Non/ Underpayment of pension and gratuity", "page": 26, "level": 5}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendix 3: Un-authorised loans deductions", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Un-authorised loans deductions", "page": 30, "level": 5}}, {"headings_1": {"content": "Appendix 2: Delayed removal of staff from payroll", "page": 29, "level": 5}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["S/No", "Employee Name", "Employee Number", "Supplier number", "IPPS Deductions", "PDMS Deductions", "Random No"], ["1", "Justine Ojok", "825935", "", "1,289,835", "\\#N/A", "0.606997511"], ["2", "Hilda Aryemo", "147355", "", "67,996", "\\#N/A", "0.439527882"], ["3", "Abonnus Labeja", "309885", "", "145,224", "\\#N/A", "0.035352648"], ["4", "Byron Okee", "159087", "", "67,996", "\\#N/A", "0.609931853"], ["5", "Mikricky Owiny", "247274", "", "2,489,112", "\\#N/A", "0.828779082"], ["6", "Lucy Akello", "994840", "", "67,996", "\\#N/A", "0.775120954"], ["7", "Jennifer Alaroker", "143993", "", "67,996", "\\#N/A", "0.770008506"], ["8", "Felix Okello", "160594", "", "67,996", "\\#N/A", "0.262570356"], ["9", "William Komakech", "147893", "", "67,996", "\\#N/A", "0.906253129"], ["10", "Joyce Achan", "160021", "", "117,624", "\\#N/A", "0.64059267"], ["11", "Luke Ociti", "704359", "", "67,996", "\\#N/A", "0.113304279"], ["12", "Veronica Auma", "144118", "", "73,620", "\\#N/A", "0.466404706"], ["13", "Tom Odiye", "700783", "", "157,368", "\\#N/A", "0.298940234"], ["14", "Maurensio Ojok", "147854", "", "67,996", "\\#N/A", "0.970637121"], ["15", "Joyce Ajok", "160552", "", "64,536", "\\#N/A", "0.245895805"], ["16", "Felix Ocaya", "160156", "", "67,996", "\\#N/A", "0.400588223"], ["17", "Martin Okema", "159881", "", "112,080", "\\#N/A", "0.021833506"], ["18", "Bosco Opiyo", "143220", "", "73,620", "\\#N/A", "0.654418013"], ["19", "Michael Odong", "641964", "", "857,382", "\\#N/A", "0.444855466"], ["20", "Stephen Komakech", "995007", "", "67,996", "\\#N/A", "0.099653465"], ["21", "Jennifer Lanyero", "144153", "", "67,996", "\\#N/A", "0.059757928"], ["22", "Thomas Onyutta", "434634", "", "112,080", "\\#N/A", "0.182971559"], ["23", "Somon Obwoya", "798864", "", "533,596", "\\#N/A", "0.603251471"], ["24", "Jackline Lapaco", "143854", "", "67,996", "\\#N/A", "0.845525853"], ["25", "Geoffrey Mukasa", "147791", "", "67,996", "\\#N/A", "0.960418771"], ["26", "Violet Anyeko", "160360", "", "68,184", "\\#N/A", "0.594792195"], ["27", "Mary Lanyero", "147322", "", "67,996", "\\#N/A", "0.793449317"], ["28", "Michael Kibwota", "159742", "", "67,996", "\\#N/A", "0.096969004"], ["29", "Milton Odong", "874088", "", "496,002", "\\#N/A", "0.008657317"], ["30", "Flavia Alimocan", "160202", "", "81,600", "\\#N/A", "0.446124022"], ["31", "Charles Oyamo", "148160", "", "203,543", "\\#N/A", "0.159245028"], ["32", "Godfrey Odong", "144948", "", "256,524", "\\#N/A", "0.206293665"], ["33", "Charles Adonga", "159899", "", "1,907,795", "\\#N/A", "0.216113714"], ["34", "Jefferson Oroma", "145288", "", "67,996", "\\#N/A", "0.868837491"], ["35", "Justine Chepkemboi", "348905", "", "67,996", "\\#N/A", "0.887428459"], ["36", "Benjamin Alimo Acellam", "874080", "", "1,200,000", "\\#N/A", "0.672933642"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Un-authorised loans deductions", "page": 30, "level": 5}}, {"headings_1": {"content": "Appendix 2: Delayed removal of staff from payroll", "page": 29, "level": 5}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": [["37", "Judith Anenocan", "825805", "", "1,044,000", "\\#N/A", "0.435907185"], ["38", "Francis Oyat", "289606", "", "92,880", "\\#N/A", "0.983577595"], ["39", "Michael Munu", "868741", "", "598,362", "\\#N/A", "0.064302509"], ["40", "Mary Ayo", "160270", "", "45,268", "\\#N/A", "0.308609085"], ["41", "Grace Makhame", "416221", "", "94,104", "\\#N/A", "0.801995443"], ["42", "Denish Opiyo", "955494", "", "2,220,180", "\\#N/A", "0.68101794"], ["", "**Total**", "", "", "**15,490,451**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Un-authorised loans deductions", "page": 30, "level": 5}}, {"headings_1": {"content": "Appendix 2: Delayed removal of staff from payroll", "page": 29, "level": 5}}], "page": 31, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["S/No", "Employee Name", "Employee Number", "Supplier number", "IPPS Deductions", "PDMS Deductions", "Random No"], "type": "table"}}, {"content": "Appendix 4: Delayed remittance of Deductions to UCLA/UBA", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Delayed remittance of Deductions to UCLA/UBA", "page": 31, "level": 5}}, {"headings_1": {"content": "Appendix 3: Un-authorised loans deductions", "page": 30, "level": 5}}], "page": 31, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["S/N.", "Month (for which salary is paid)", "Salary payment date", "Loan (482) payment date", "Variance (in days)", "Remarks"], ["1", "July", "8/3/2020", "8/31/2020", "28", "Delayed"], ["2", "August", "8/26/2020", "9/21/2020", "26", "Delayed"], ["3", "September", "9/21/2020", "10/26/2020", "35", "Delayed"], ["4", "October", "10/26/2020", "11/16/2020", "21", "Delayed"], ["5", "November", "11/26/2020", "12/16/2020", "20", "Delayed"], ["6", "December", "12/16/2020", "2/15/2021", "61", "Delayed"], ["7", "January", "1/28/2021", "3/3/2021", "34", "Delayed"], ["8", "February", "2/25/2021", "3/25/2021", "28", "Delayed"], ["9", "March", "3/25/2021", "4/14/2021", "20", "Delayed"], ["10", "April", "4/22/2021", "4/22/2021", "0", "Concurrent"], ["11", "May", "5/25/2021", "6/22/2021", "28", "Delayed"], ["12", "June", "6/22/2021", "6/25/2021", "3", "Delayed"], ["", "**Total**", "", "", "**304**", ""], ["", "**Average**", "", "", "**25.3**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Delayed remittance of Deductions to UCLA/UBA", "page": 31, "level": 5}}, {"headings_1": {"content": "Appendix 3: Un-authorised loans deductions", "page": 30, "level": 5}}], "page": 31, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Appendix 5: Delayed remittance of PAYE deductions to URA", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Delayed remittance of PAYE deductions to URA", "page": 32, "level": 5}}, {"headings_1": {"content": "Appendix 4: Delayed remittance of Deductions to UCLA/UBA", "page": 31, "level": 5}}], "page": 32, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["S/N", "Month (for which salary is paid)", "Salary payment date", "Required payment date", "PAYE payment date", "Variance (In days)", "Remarks"], ["1", "July", "8/3/2020", "9/15/2020", "9/7/2020", "0", "In time"], ["2", "August", "8/26/2020", "9/15/2020", "9/30/2020", "15", "Delayed"], ["3", "September", "9/21/2020", "10/15/2020", "10/29/2020", "14", "Delayed"], ["4", "October", "10/26/2020", "11/15/2020", "11/16/2020", "1", "Delayed"], ["5", "November", "11/26/2020", "12/15/2020", "12/18/2020", "3", "Delayed"], ["6", "December", "12/16/2020", "1/15/2021", "2/15/2021", "31", "Delayed"], ["7", "January", "1/28/2021", "2/15/2021", "3/3/2021", "16", "Delayed"], ["8", "February", "2/25/2021", "3/15/2021", "3/25/2021", "10", "Delayed"], ["9", "March", "3/25/2021", "4/15/2021", "4/14/2021", "0", "In time"], ["10", "April", "4/22/2021", "5/15/2021", "5/3/2021", "0", "In time"], ["11", "May", "5/25/2021", "6/15/2021", "6/15/2021", "0", "In time"], ["12", "June", "6/22/2021", "7/15/2021", "6/29/2021", "0", "In time"], ["", "**Total**", "", "", "", "**90**", ""], ["", "**Average**", "", "", "", "**7.5**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Delayed remittance of PAYE deductions to URA", "page": 32, "level": 5}}, {"headings_1": {"content": "Appendix 4: Delayed remittance of Deductions to UCLA/UBA", "page": 31, "level": 5}}], "page": 32, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "Appendix 6: Omission of Political leaders\u2019 and commissioner\u2019s gratuity from the computation of PAYE", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6: Omission of Political leaders\u2019 and commissioner\u2019s gratuity from the computation of PAYE", "page": 33, "level": 5}}, {"headings_1": {"content": "Appendix 5: Delayed remittance of PAYE deductions to URA", "page": 32, "level": 5}}], "page": 33, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["Sn", "Pay Code", "Employee No.", "Name", "Base salary", "DPOLGRAT", "Total cost items", "IPPS PAYE", "Computed PAYE", "PAYE variance"], ["1", "District Political Leaders", "825813", "Martin Ojara", "2,303,226", "7,854,000", "10,157,226", "592,968", "2,964,890", "\\- 2,371,922"], ["2", "District Political Leaders", "825815", "David Ngole", "398,710", "1,359,600", "1,758,310", "22,742", "429,493", "\\- 406,751"], ["3", "District Political Leaders", "825944", "Justine Toorach", "305,677", "1,359,600", "1,665,277", "7,068", "401,583", "\\- 394,515"], ["4", "District Political Leaders", "825947", "Sanon Otika", "318,968", "1,389,200", "1,708,168", "8,397", "414,450", "\\- 406,053"], ["5", "District Political Leaders", "825948", "Peter Okot", "318,968", "1,359,600", "1,678,568", "8,397", "405,570", "\\- 397,173"], ["6", "District Political Leaders", "825950", "John Okwonga", "700,645", "2,389,200", "3,089,845", "112,194", "828,954", "\\- 716,760"], ["7", "District Political Leaders", "874072", "Rose Amono", "620,000", "2,046,000", "2,666,000", "88,000", "701,800", "\\- 613,800"], ["8", "District Political Leaders", "993556", "Patrick Kinyera", "620,000", "2,046,000", "2,666,000", "88,000", "701,800", "\\- 613,800"], ["9", "District Political Leaders", "995429", "Margret Arach", "412,000", "1,359,600", "1,771,600", "25,600", "433,480", "\\- 407,880"], ["10", "District Political Leaders", "995430", "Robinson Akena", "398,710", "1,359,600", "1,758,310", "22,742", "429,493", "\\- 406,751"], ["11", "Chairperson District Service Commission (DSC)", "997233", "Simon Oola", "1,190,000", "3,927,000", "5,117,000", "259,000", "1,437,100", "\\- 1,178,100"], ["12", "District Political Leaders", "1051943", "Lamex Akena", "620,000", "2,046,000", "2,666,000", "83,500", "701,800", "\\- 618,300"], ["13", "District Political Leaders", "643137", "Philip Oketokeny", "1,716,346", "8,238,461", "9,954,807", "416,904", "2,888,442", "\\- 2,471,538"], ["", "**Total**", "", "", "**9,923,250**", "**36,733,861**", "**46,657,111**", "**1,735,512**", "**12,738,855**", "**-11,003,344**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6: Omission of Political leaders\u2019 and commissioner\u2019s gratuity from the computation of PAYE", "page": 33, "level": 5}}, {"headings_1": {"content": "Appendix 5: Delayed remittance of PAYE deductions to URA", "page": 32, "level": 5}}], "page": 33, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6: Omission of Political leaders\u2019 and commissioner\u2019s gratuity from the computation of PAYE", "page": 33, "level": 5}}, {"headings_1": {"content": "Appendix 5: Delayed remittance of PAYE deductions to URA", "page": 32, "level": 5}}], "page": 33, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "page": 34, "level": 5}}, {"headings_1": {"content": "Appendix 6: Omission of Political leaders\u2019 and commissioner\u2019s gratuity from the computation of PAYE", "page": 33, "level": 5}}], "page": 34, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["Sn.", "Supplier No", "Employee No", "Name Of Staff/Pensioner", null, "Amount (UGX)", "Remarks"], ["Staff", null, null, null, null, null, null], ["**1.**", "876730", "", "Opwonya Eric Mark Kafonzi", "938,000", null, "These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "page": 34, "level": 5}}, {"headings_1": {"content": "Appendix 6: Omission of Political leaders\u2019 and commissioner\u2019s gratuity from the computation of PAYE", "page": 33, "level": 5}}], "page": 34, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": [["Sn.", "Supplier No", "Employee No", "Name Of Staff/Pensioner", null, "Amount (UGX)", "Remarks"], ["Staff", null, null, null, null, null, null], ["**1.**", "876730", "", "Opwonya Eric Mark Kafonzi", "938,000", null, "These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit."], ["**2.**", "698807", "", "Christopher Opiyo Ateker", "2,263,800", null, "These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit."], ["**3.**", "951627", "", "Prossy Auma", "16,552,200", null, "These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit."], ["**4.**", "945572", "", "Richard Oryema 16380", "16,552,200", null, "These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit."], ["**5.**", "951271", "", "Vicky Atim", "1,180,900", null, "These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit."], ["**6.**", "876730", "", "Opwonya Eric Mark Kafonzi", "938,000", null, "Paid from URF"], ["**7.**", "952371", "", "Francis Mayi", "662,200", null, "These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit"], ["**8.**", "948154", "", "Ballington Olweny Pongwech", "662,200", null, "These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit"], ["**9.**", "876730", "", "Opwonya Eric Mark Kafonzi", "938,000", null, "These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit"], ["945571", "", "Richard Watmon", "16,552,200", null, "process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit These are political leaders who delayed to submit information to enable the", null], ["945631", "", "Patrick Lawoko", "16,552,200", null, "These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "page": 34, "level": 5}}, {"headings_1": {"content": "Appendix 6: Omission of Political leaders\u2019 and commissioner\u2019s gratuity from the computation of PAYE", "page": 33, "level": 5}}], "page": 34, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "10. \n11. \n30", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "page": 34, "level": 5}}, {"headings_1": {"content": "Appendix 6: Omission of Political leaders\u2019 and commissioner\u2019s gratuity from the computation of PAYE", "page": 33, "level": 5}}, [{"headings_0": {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "page": 34, "level": 5}}, {"headings_1": {"content": "Appendix 6: Omission of Political leaders\u2019 and commissioner\u2019s gratuity from the computation of PAYE", "page": 33, "level": 5}}]], "page": 34, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "interface. Files not availed at time of audit", null, null, null, null, null], ["946222", null, "", "Joyce Atto", "662,200", "These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit", null], ["947821", null, "", "Lutada Ojara", "472,920", "These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit", null], ["947823", null, "", "Collins Lawoko Barkit", "16,552,200", "These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit", null], ["854089", null, "", "Okumu Richard 1047879", "13,461,000", "These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit", null], ["946269", null, "", "Phoebe Ayoo Janeth Obol", "756,840", "These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit", null], ["", "**Sub total**", null, "", "", "**105,697,060**", ""], ["Pensioners", null, null, null, null, null, null], ["**1.**", null, "78720 6", "", "Estate Of The Late Nelima Mildred Ngoya", "277,375", "Had issues with verification, payment was invoiced directly from IFMS outside the IPPS payroll."], ["**2.**", null, "86997 6", "", "David Oyet Tidy", "987,066", "The officer is not a pensioner of Gulu DLG, management is yet trying to trace how the officer was paid as a pensioner on Gulu district site."], ["**3.**", null, "19231 2", "", "Oloya Anthony", "1,118,688", "Pensioner paid off the IPPS"], ["**4.**", null, "17502 9", "", "Aciro Betty", "2,143,765", "Pensioner paid off the IPPS"], ["**5.**", null, "20068 9", "", "Omal Alphonse", "4,653,588", "Pensioner paid off the IPPS"], ["", null, "**Sub total**", "", "", "**9,180,482**", ""], ["Grand Total", null, "", "", "", "**114,877,542**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "page": 34, "level": 5}}, {"headings_1": {"content": "Appendix 6: Omission of Political leaders\u2019 and commissioner\u2019s gratuity from the computation of PAYE", "page": 33, "level": 5}}], "page": 35, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["Sn.", "Supplier No", "Employee No", "Name Of Staff/Pensioner", "None", "Amount (UGX)", "Remarks"], "type": "table"}}, {"content": "12. 13. 14. 15. 16. \n31", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "page": 34, "level": 5}}, {"headings_1": {"content": "Appendix 6: Omission of Political leaders\u2019 and commissioner\u2019s gratuity from the computation of PAYE", "page": 33, "level": 5}}, [{"headings_0": {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "page": 34, "level": 5}}, {"headings_1": {"content": "Appendix 6: Omission of Political leaders\u2019 and commissioner\u2019s gratuity from the computation of PAYE", "page": 33, "level": 5}}]], "page": 35, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendix 8: Inconsistencies between interface files and payroll registers", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Inconsistencies between interface files and payroll registers", "page": 36, "level": 5}}, {"headings_1": {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "page": 34, "level": 5}}], "page": 36, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["S/n", "Employee No", "Name", "IPPS Amount", "Interface Amount", "Variance", "Remarks"], ["1", "145648", "Watmon Opwonya", "5,385,950", "6,591,910", "(1,205,960)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["2", "147679", "Moses Ouma", "2,758,180", "5,078,045", "(2,319,865)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["3", "159254", "Bonds Ocaya", "12,057,853", "14,813,041", "(2,755,188)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["4", "159788", "Tobson Odongo", "1,787,940", "2,390,920", "(602,980)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["5", "746454", "Alfred Oyoo", "677,448", "729,003", "(51,555)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["6", "746589", "Christine Achan", "2,751,396", "4,828,068", "(2,076,672)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["7", "746593", "Susan Adong", "4,908,225", "4,658,283", "249,942", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["8", "746596", "Joyce Alanyo", "1,003,268", "2,520,420", "(1,517,152)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Inconsistencies between interface files and payroll registers", "page": 36, "level": 5}}, {"headings_1": {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "page": 34, "level": 5}}], "page": 36, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["Sn.", "Supplier No", "Employee No", "Name Of Staff/Pensioner", "None", "Amount (UGX)", "Remarks"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Inconsistencies between interface files and payroll registers", "page": 36, "level": 5}}, {"headings_1": {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "page": 34, "level": 5}}], "page": 36, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS.", null, null, null, null, null], ["9", "746659", "Milly Laker", "5,241,378", "9,659,193", "(4,417,815)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["10", "746706", "Walter Ayella", "1,815,688", "2,220,952", "(405,264)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["11", "825730", "Jenny Rose Akello Okilangole", "7,922,367", "10,563,156", "(2,640,789)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["12", "979192", "Stella Ngomnono", "6,483,078", "5,859,391", "623,687", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["13", "981167", "Julian Lawach", "21,487,058", "20,497,283", "989,775", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["14", "981171", "Santo Opiro", "3,976,600", "11,010,025", "(7,033,425)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["15", "995033", "Alfred Akena", "1,581,250", "2,785,590", "(1,204,340)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["16", "1007627", "Evarline Acio", "3,610,914", "6,654,224", "(3,043,310)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Inconsistencies between interface files and payroll registers", "page": 36, "level": 5}}, {"headings_1": {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "page": 34, "level": 5}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["Sn.", "Supplier No", "Employee No", "Name Of Staff/Pensioner", "None", "Amount (UGX)", "Remarks"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Inconsistencies between interface files and payroll registers", "page": 36, "level": 5}}, {"headings_1": {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "page": 34, "level": 5}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "information on IPPS and NIS.", null, null, null, null, null], ["17", "1008659", "Patrick Kilama", "831,936", "2,298,449", "(1,466,513)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["19", "1046059", "Justine Kakembo", "405,969", "1,511,503", "(1,105,534)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["20", "1046088", "Peace Ayikoru", "1,379,367", "5,333,108", "(3,953,741)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["22", "1054822", "Robert Acaye", "5,988,784", "5,447,690", "541,094", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["23", "1057746", "Geoffrey Drabile Tiedezu", "9,484,334", "9,484,334", "(4,698,899)", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["25", "1074130", "Brenda Adong", "7,151,606", "6,129,948", "1,021,658", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["26", "1074132", "Simon Lakony", "3,013,317", "1,934,883", "1,078,434", "The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS."], ["", "**Total**", "", "**111,703,906**", "**142,999,419**", "**(35,994,412)**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Inconsistencies between interface files and payroll registers", "page": 36, "level": 5}}, {"headings_1": {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "page": 34, "level": 5}}], "page": 38, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["Sn.", "Supplier No", "Employee No", "Name Of Staff/Pensioner", "None", "Amount (UGX)", "Remarks"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Inconsistencies between interface files and payroll registers", "page": 36, "level": 5}}, {"headings_1": {"content": "Appendix 7: Payment of salaries, pension and gratuity off the IPPS", "page": 34, "level": 5}}], "page": 38, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendix 9: Evaluation of the achievement of planned out puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Evaluation of the achievement of planned out puts", "page": 39, "level": 5}}, {"headings_1": {"content": "Appendix 8: Inconsistencies between interface files and payroll registers", "page": 36, "level": 5}}], "page": 39, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["", "**Planning**", null, null, "**Release of funds and implementation**", null, null, null, null, null, null, null, "**Monitoring and Evaluation**", "**Reporting**", null], ["**Programme / Project** **(A)**", "**Output (B)**", "**Activities ( C)**", "**Are there clear targets and performa nce indicators to measure performa nce quantifica tion (Yes/No) If no give reason (D)**", "**Planne d Target for the Financi al year** **(E )**", "**Budgeted amount UGX (\u2018000\u2019)** **(F)**", "**Revised budget**", "**Amount released**", "**Amount Spent**", "**Achieved Target by Financial year end @ annual performa nce report** **(J)**", "**Varianc e** **( K)** **K= (J- E)**", "**Causes for the variances**", "**Audit Conclusio n Fully, partially, or Not implemen ted**", "**Was the activity reported on in the periodic monitoring reports- (Yes/No) If no give reason**", "**Is the performance of the activity accurately reported in the annual performance reports- (Yes/No) If no give reason**"], [null, null, null, null, null, null, "**UGX (\u2018000\u2019)** **(G )**", "**UGX (\u2018000\u2019) (H)**", "**UGX (I )**", null, null, null, null, null, null], ["**UGFIT**", "", "", "", "", "", "", "", "", "", "", "", "", "", ""], ["**Education**", "Secondary School Constructi on and Rehabilitat ion", "Constructio n of Palaro Seed Secondary school.", "Yes", "Comple tion of existing structur es", "669,440.000", "Not revised", "425,680.011", "425,680.01 1", "Partially done", "Partially done", "Contracto r a abandone d the site", "Partially implemen ted", "No report M&E", "Yes"], ["", "", "Supply of computers and chemicals", "No", "Not quantifi ed", "0", "", "203,995.920", "203,995.92 0", "Not quantifie d", "Not quantifi ed", "Not quantified", "Fully implemen ted", "No report M&E", "Not quantified"], ["**URF**", "", "", "", "", "920,969.000", "", "0", "0", "", "", "", "", "", ""], ["**Works & Technical Services**", "**Routine Mechaniz ed maintena nce**", "Mechanized maintenanc e of Paicho- Patiko road (22.5 Km)", "Yes", "22.5 km", "0", "", "152,057.600", "152,057.60 0", "22.5 Km", "0", "No variance", "Fully implemen ted", "No report M&E", "Yes"], ["", "", "Mechanised maintenance of Chome- Omel- Lapuda (18 Km)", "Yes", "18 Km", "0", "", "81,071.600", "81,071.600", "18 km", "0", "No variance", "Fully implemen ted", "No report M&E", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Evaluation of the achievement of planned out puts", "page": 39, "level": 5}}, {"headings_1": {"content": "Appendix 8: Inconsistencies between interface files and payroll registers", "page": 36, "level": 5}}], "page": 39, "document_name": "Gulu DLG Report of Auditor General 2021", "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", "column_12", "column_13", "column_14"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Evaluation of the achievement of planned out puts", "page": 39, "level": 5}}, {"headings_1": {"content": "Appendix 8: Inconsistencies between interface files and payroll registers", "page": 36, "level": 5}}], "page": 39, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "", "Mechanized maintenanc e of Cetkana- Pugwinyi (17.km)", "Yes", "17 km", "0", "", "71,315.000", "71,315.000", "13 km", "4 km", "Works still ongoing", "Partially implemen ted", "No report M&E", "Yes"], ["**Grand Total**", "", "", "", "", "**1,590,409**", "", "**934,120.13 1**", "**934,120.13 1**", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Evaluation of the achievement of planned out puts", "page": 39, "level": 5}}, {"headings_1": {"content": "Appendix 8: Inconsistencies between interface files and payroll registers", "page": 36, "level": 5}}], "page": 40, "document_name": "Gulu DLG Report of Auditor General 2021", "columns": ["", "Planning", "None", "None", "Release of funds and implementation", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "Reporting", "None"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Evaluation of the achievement of planned out puts", "page": 39, "level": 5}}, {"headings_1": {"content": "Appendix 8: Inconsistencies between interface files and payroll registers", "page": 36, "level": 5}}], "page": 40, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendix 10: NUSAF3 Inspections", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: NUSAF3 Inspections", "page": 41, "level": 5}}, {"headings_1": {"content": "Appendix 9: Evaluation of the achievement of planned out puts", "page": 39, "level": 5}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "Laliya Cluster Strengthening Fund Group at their office", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: NUSAF3 Inspections", "page": 41, "level": 5}}, {"headings_1": {"content": "Appendix 9: Evaluation of the achievement of planned out puts", "page": 39, "level": 5}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Kiceke Waripe Tree Planting", "metadata": {"headings": [{"headings_0": {"content": "Kiceke Waripe Tree Planting", "page": 41, "level": 5}}, {"headings_1": {"content": "Appendix 10: NUSAF3 Inspections", "page": 41, "level": 5}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "Commercial Agro- Nursery & micro irrigation", "metadata": {"headings": [{"headings_0": {"content": "Commercial Agro- Nursery & micro irrigation", "page": 41, "level": 5}}, {"headings_1": {"content": "Kiceke Waripe Tree Planting", "page": 41, "level": 5}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2021", "type": "heading"}}], "table_of_contents": [{"content": ["Table of Contents", "List of Acronyms - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matters - 1", " 1.0 Payroll Management - 1", "Emphasis of Matter - 8", " 2.0 Outstanding Payables (Deposits received) - 8", " 3.0 Long Outstanding Receivables - 8", "Other Matter - 8", " 4.0 Implementation of the approved budget - 9", " 5.0 Implementation of Uganda Road Fund (URF) - 15", " 6.0 Follow up of implementation of prior year UGIFT projects - 16", "FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION 17 7.0", " 8.0 Payment of advances to personal Accounts - 18", "Other Information - 18", "Management Responsibilities for the Financial Statements - 19", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 19", "Other Reporting Responsibilities - 20", "Report on the Audit of Compliance with Legislation - 20", "Appendix 1: Non/ Underpayment of pension and gratuity - 22", "Appendix 2: Delayed removal of staff from payroll - 25", "Appendix 3: Un-authorised loans deductions - 26", "Appendix 4: Delayed remittance of Deductions to UCLA/UBA - 27", "Appendix 5: Delayed remittance of PAYE deductions to URA - 28", "Appendix 6: Omission of Political leaders\u2019 and commissioner\u2019s gratuity from the computation of", "PAYE - 29", "Appendix 7: Payment of salaries, pension and gratuity off the IPPS - 30", "Appendix 8: Inconsistencies between interface files and payroll registers - 32", "Appendix 9: Evaluation of the achievement of planned out puts - 35", "Appendix 10: NUSAF3 Inspections - 37", "Appendix 11: Advances to Personal accounts - 38"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Gulu DLG Report of Auditor General 2022.chunks.json b/reports/Chunks/Gulu DLG Report of Auditor General 2022.chunks.json deleted file mode 100644 index 913a409849217eb97235e4f48c40e03a642606ee..0000000000000000000000000000000000000000 --- a/reports/Chunks/Gulu DLG Report of Auditor General 2022.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 3}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2022", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 3}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 3}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "ii", "page": 2, "level": 2}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}], "page": 2, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}, {"headings_1": {"content": "ii", "page": 2, "level": 2}}], "page": 3, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": [["CoC", "Certificates of Compliance"], ["GoU", "Government of Uganda"], ["FY", "Financial Year"], ["IESBA", "International Ethics Standards Board for Accountants"], ["INTOSAI", "International Organisation of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LGFAM", "Local Government Financial and Accounting Manual"], ["HR", "Human Resource"], ["HCMS", "Human Capital Management System"], ["IPPS", "Integrated Payroll Personnel System"], ["NDP", "National Development Plan"], ["NPA", "National Planning Authority"], ["MoPS", "Ministry of Public Service"], ["MoFPED", "Ministry of Finance Planning and Economic Development"], ["OAG", "Office of the Auditor General"], ["PAYE", "Pay As You Earn"], ["PBS", "Program Budgeting System"], ["PCA", "Payroll Consults Africa"], ["PDMS", "Payroll Deduction Management System"], ["PSST", "Permanent Secretary/Secretary to Treasury"], ["UCLA/UBA", "Uganda Consumer Lenders\u2019 Association/ Uganda Bankers\u2019 Association"], ["NUSAF", "Northern Uganda Social Action Fund"], ["PFMA", "Public Finance Management Act"], ["PFMR", "Public Finance Management Regulations"], ["SSTA", "Sub Single Treasury Account"], ["STA", "Single Treasury Account"], ["UgIFT", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["UGX", "Uganda Shillings"], ["NTR", "Non-Tax Revenue"], ["URF", "Uganda Road Fund"], ["UNICEF", "United Nation International Children\u2019s Emergency Fund"], ["GAVI", "Global Alliance for Vaccines and Immunisation"], ["VAT", "Value Added Tax"], ["WHT", "Withholding Tax"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}, {"headings_1": {"content": "ii", "page": 2, "level": 2}}], "page": 3, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 3}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2022 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 3}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 3}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 3}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 3}}]], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Gulu District Local Government,", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "which comprise the Statement of Financial Position as at 30 th June 2022, the Statement of", "metadata": {"headings": [{"headings_0": {"content": "which comprise the Statement of Financial Position as at 30 th June 2022, the Statement of", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "which comprise the Statement of Financial Position as at 30 th June 2022, the Statement of", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "In my opinion, the financial statements of Gulu District Local Government for the year ended 30 th June 2022 are prepared, in all material respects, in accordance with section 51 of the", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the financial statements of Gulu District Local Government for the year ended 30 th June 2022 are prepared, in all material respects, in accordance with section 51 of the", "page": 4, "level": 4}}, {"headings_1": {"content": "which comprise the Statement of Financial Position as at 30 th June 2022, the Statement of", "page": 4, "level": 2}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Public Finance Management Act (PFMA), 2015 (as amended) and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the financial statements of Gulu District Local Government for the year ended 30 th June 2022 are prepared, in all material respects, in accordance with section 51 of the", "page": 4, "level": 4}}, {"headings_1": {"content": "which comprise the Statement of Financial Position as at 30 th June 2022, the Statement of", "page": 4, "level": 2}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "In my opinion, the financial statements of Gulu District Local Government for the year ended 30 th June 2022 are prepared, in all material respects, in accordance with section 51 of the", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "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", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "In my opinion, the financial statements of Gulu District Local Government for the year ended 30 th June 2022 are prepared, in all material respects, in accordance with section 51 of the", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Code) and other independence requirements applicable to performing audits of Financial", "metadata": {"headings": [{"headings_0": {"content": "Code) and other independence requirements applicable to performing audits of Financial", "page": 4, "level": 2}}, {"headings_1": {"content": "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", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Statements in Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Code) and other independence requirements applicable to performing audits of Financial", "page": 4, "level": 2}}, {"headings_1": {"content": "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", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "I 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", "metadata": {"headings": [{"headings_0": {"content": "I 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", "page": 4, "level": 4}}, {"headings_1": {"content": "Code) and other independence requirements applicable to performing audits of Financial", "page": 4, "level": 2}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "I 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", "page": 4, "level": 4}}, {"headings_1": {"content": "Code) and other independence requirements applicable to performing audits of Financial", "page": 4, "level": 2}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "I 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", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "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", "metadata": {"headings": [{"headings_0": {"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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "were addressed in the context of my audit of the financial statements as a whole, and in", "metadata": {"headings": [{"headings_0": {"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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "forming my opinion thereon, and I do not provide a separate opinion on these matters.", "metadata": {"headings": [{"headings_0": {"content": "forming my opinion thereon, and I do not provide a separate opinion on these matters.", "page": 4, "level": 2}}, {"headings_1": {"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", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "I have determined the matters described below as the key audit matters to be", "metadata": {"headings": [{"headings_0": {"content": "I have determined the matters described below as the key audit matters to be", "page": 4, "level": 2}}, {"headings_1": {"content": "forming my opinion thereon, and I do not provide a separate opinion on these matters.", "page": 4, "level": 2}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "communicated in my report.", "metadata": {"headings": [{"headings_0": {"content": "I have determined the matters described below as the key audit matters to be", "page": 4, "level": 2}}, {"headings_1": {"content": "forming my opinion thereon, and I do not provide a separate opinion on these matters.", "page": 4, "level": 2}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "1.0 Payroll Management in the Local Government", "metadata": {"headings": [{"headings_0": {"content": "1.0 Payroll Management in the Local Government", "page": 4, "level": 3}}, {"headings_1": {"content": "I have determined the matters described below as the key audit matters to be", "page": 4, "level": 2}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Over the years, Government has implemented several reforms in payroll management including the decentralisation of salary, pension and gratuity payments. Despite these reforms, challenges have persisted in the payroll management in the Local Governments.", "metadata": {"headings": [{"headings_0": {"content": "Over the years, Government has implemented several reforms in payroll management including the decentralisation of salary, pension and gratuity payments. Despite these reforms, challenges have persisted in the payroll management in the Local Governments.", "page": 4, "level": 4}}, {"headings_1": {"content": "1.0 Payroll Management in the Local Government", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "During my audit of the previous financial year (2020/21), I undertook a comprehensive", "metadata": {"headings": [{"headings_0": {"content": "During my audit of the previous financial year (2020/21), I undertook a comprehensive", "page": 4, "level": 2}}, {"headings_1": {"content": "Over the years, Government has implemented several reforms in payroll management including the decentralisation of salary, pension and gratuity payments. Despite these reforms, challenges have persisted in the payroll management in the Local Governments.", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "audit of payroll management in the Districts, Cities, and Municipal Councils, which", "metadata": {"headings": [{"headings_0": {"content": "During my audit of the previous financial year (2020/21), I undertook a comprehensive", "page": 4, "level": 2}}, {"headings_1": {"content": "Over the years, Government has implemented several reforms in payroll management including the decentralisation of salary, pension and gratuity payments. Despite these reforms, challenges have persisted in the payroll management in the Local Governments.", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "revealed major challenges. The audit findings and my recommendations thereof are", "metadata": {"headings": [{"headings_0": {"content": "revealed major challenges. The audit findings and my recommendations thereof are", "page": 5, "level": 2}}, {"headings_1": {"content": "During my audit of the previous financial year (2020/21), I undertook a comprehensive", "page": 4, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "still being considered by various stakeholders.", "metadata": {"headings": [{"headings_0": {"content": "revealed major challenges. The audit findings and my recommendations thereof are", "page": 5, "level": 2}}, {"headings_1": {"content": "During my audit of the previous financial year (2020/21), I undertook a comprehensive", "page": 4, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "In view of the previous year\u2019s audit observations and the significance of the payroll to the overall district budget (refer to table below), I again considered management of payroll in districts with emphasis on payments and deductions as a Key Audit Matter to", "metadata": {"headings": [{"headings_0": {"content": "In view of the previous year\u2019s audit observations and the significance of the payroll to the overall district budget (refer to table below), I again considered management of payroll in districts with emphasis on payments and deductions as a Key Audit Matter to", "page": 5, "level": 4}}, {"headings_1": {"content": "revealed major challenges. The audit findings and my recommendations thereof are", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "be communicated in my report.", "metadata": {"headings": [{"headings_0": {"content": "In view of the previous year\u2019s audit observations and the significance of the payroll to the overall district budget (refer to table below), I again considered management of payroll in districts with emphasis on payments and deductions as a Key Audit Matter to", "page": 5, "level": 4}}, {"headings_1": {"content": "revealed major challenges. The audit findings and my recommendations thereof are", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "During the year under review (FY 2021/22), Gulu District spent, UGX.16,788,060,472", "metadata": {"headings": [{"headings_0": {"content": "During the year under review (FY 2021/22), Gulu District spent, UGX.16,788,060,472", "page": 5, "level": 2}}, {"headings_1": {"content": "In view of the previous year\u2019s audit observations and the significance of the payroll to the overall district budget (refer to table below), I again considered management of payroll in districts with emphasis on payments and deductions as a Key Audit Matter to", "page": 5, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "on salaries, Pension, Gratuity and arrears, representing 71% of the total expenditure of UGX.23,679,289,662 as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "During the year under review (FY 2021/22), Gulu District spent, UGX.16,788,060,472", "page": 5, "level": 2}}, {"headings_1": {"content": "In view of the previous year\u2019s audit observations and the significance of the payroll to the overall district budget (refer to table below), I again considered management of payroll in districts with emphasis on payments and deductions as a Key Audit Matter to", "page": 5, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["211101", "General Staff Salaries", "12,198,466,935"], ["212102", "Pension for General Civil Service", "2,682,198,164"], ["213004", "Gratuity Expenses", "1,183,204,586"], ["321617", "Salary arrears", "14,710,558"], ["321608", "Pension and gratuity arrears", "709,480,229"], ["", "**Total**", "**16,788,060,472**"]], "metadata": {"headings": [{"headings_0": {"content": "During the year under review (FY 2021/22), Gulu District spent, UGX.16,788,060,472", "page": 5, "level": 2}}, {"headings_1": {"content": "In view of the previous year\u2019s audit observations and the significance of the payroll to the overall district budget (refer to table below), I again considered management of payroll in districts with emphasis on payments and deductions as a Key Audit Matter to", "page": 5, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["Account code", "Particulars", "Amount (UGX)"], "type": "table"}}, {"content": "I designed audit procedures to ascertain whether;", "metadata": {"headings": [{"headings_0": {"content": "During the year under review (FY 2021/22), Gulu District spent, UGX.16,788,060,472", "page": 5, "level": 2}}, {"headings_1": {"content": "In view of the previous year\u2019s audit observations and the significance of the payroll to the overall district budget (refer to table below), I again considered management of payroll in districts with emphasis on payments and deductions as a Key Audit Matter to", "page": 5, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "\uf0b7 Funds for salaries, pension and gratuity were released and utilized as budgeted. \uf0b7 Only eligible employees, pensioners and beneficiaries accessed the payrolls and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Funds for salaries, pension and gratuity were released and utilized as budgeted. \uf0b7 Only eligible employees, pensioners and beneficiaries accessed the payrolls and", "page": 5, "level": 4}}, {"headings_1": {"content": "During the year under review (FY 2021/22), Gulu District spent, UGX.16,788,060,472", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "were paid accordingly.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Funds for salaries, pension and gratuity were released and utilized as budgeted. \uf0b7 Only eligible employees, pensioners and beneficiaries accessed the payrolls and", "page": 5, "level": 4}}, {"headings_1": {"content": "During the year under review (FY 2021/22), Gulu District spent, UGX.16,788,060,472", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}, {"headings_1": {"content": "\uf0b7 Funds for salaries, pension and gratuity were released and utilized as budgeted. \uf0b7 Only eligible employees, pensioners and beneficiaries accessed the payrolls and", "page": 5, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "institutions.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}, {"headings_1": {"content": "\uf0b7 Funds for salaries, pension and gratuity were released and utilized as budgeted. \uf0b7 Only eligible employees, pensioners and beneficiaries accessed the payrolls and", "page": 5, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "statements. \nBased on the audit procedures performed, I made the following significant audit findings;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}, [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}]], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**No**", "**Observations**", null, "**Recommendation**"], ["**Funding and absorption of wage, pension and gratuity** I reviewed the approved wage, pension and gratuity estimates for the financial year 2021/2022 and noted that the District budgeted to receive UGX.22,043,000,902 during the year under review and received UGX.22,043,000,902 representing 100% performance. **showing breakdown of District Budget and releases** **Revised budget (UGX)** **Amount released (UGX)** 16,200,065,155 16,200,065,155 3,467,384,396 3,467,384,396 1,636,177,116 14,710,558 1,636,177,116 14,710,558 and 724,663,677 724,663,677 **%age funding received (UGX)** 100 100 100 100 100 **22,043,000,902 22,043,000,902 100** **for the year Category** Salary Pension Gratuity Salary arrears Pension gratuity arrears **Total** **Table**", null, "to advised the Accounting Officer liaise with MoFPED and ensure that the funds for recruitment of staff are released in the first and second quarter. I", null], [null, null, "", "also advised the Accounting Officer to ensure that the DSC are encouraged to sit and approve recruitment on time such reoccurrences. to avoid I"], [null, null, "", null], [null, null, "", null], [null, null, "", null], [null, null, "", null], [null, null, "", null], [null, null, "", null], [null, null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_6", "column_7"], "type": "table"}}, {"content": "1.1", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Out of the total receipts year of UGX.22,043,000,902, UGX.16,788,060,472 was spent by the entity resulting in an unspent balance of UGX.5,254,940,430, representing an under absorption level of 24% as shown in the **table below;** for the financial **Category Expenditure (C)** Salary Pension Gratuity Salary arrears Pension and gratuity arrears **Total** **Releases/ Warrant (B) (UGX)** 16,200,065,155 3,467,384,396 1,636,177,116 14,710,558 724,663,677 **Unspent (B-C)** **(UGX)** 12,198,466,935 2,682,198,164 1,183,204,586 14,710,558 709,480,229 **(UGX)** 4,001,598,220 785,186,232 452,972,530 0 15,183,448 **% absor ption** 75% 77% 72% 100% 98% **22,043,000,902 16,788,060,472 5,254,940,430 76%** he unspent balance of salaries at the end of the financial year was subsequently swept back to the consolidated fund account, consequently affecting the recruitment of staff. he Accounting Officer explained that the under absorption was due to the district\u2019s failure to complete the planned recruitment within the financial year due to inadequate resources to fund sittings of the District Service Commission members, delayed clearance to fill some key positions by MoPS, failure to attract staff in key positions, bounced payments due to wrong account details, invalid supplier numbers among other issues. T T", ""], ["Section B-a (7) of the Uganda Public Standing Orders, 2021 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. **1.2 Payments of Salary, pension and gratuity** **a)** Over payment of salary, pension and gratuity** article 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. review of the payroll registers (IPPS) and IFMS payments revealed an over payment of UGX.5,146,400 in respect of pension as shown in the **table below;** **Category** Number of staff/pensioners** Pension **Total** 1 1 **Over payment** 5,146,400 5,146,400 payment of pension created financial loss to government. he Accounting Officer acknowledged the anomaly and promised to effect recovery of the overpaid amount. T Whereas, My Over", "advised the Accounting Officer to effect recovery of excess funds paid. I"], ["**b)** Under payment of salary, pension and gratuity** Article 254 (1) & (3) of the constitution of the Republic of Uganda", "I informed the"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["No", "Recommendation"], "type": "table"}}, {"content": [["Out of the total receipts year of UGX.22,043,000,902, UGX.16,788,060,472 was spent by the entity resulting in an unspent balance of UGX.5,254,940,430, representing an under absorption level of 24% as shown in the **table below;** for the financial **Category Expenditure (C)** Salary Pension Gratuity Salary arrears Pension and gratuity arrears **Total** **Releases/ Warrant (B) (UGX)** 16,200,065,155 3,467,384,396 1,636,177,116 14,710,558 724,663,677 **Unspent (B-C)** **(UGX)** 12,198,466,935 2,682,198,164 1,183,204,586 14,710,558 709,480,229 **(UGX)** 4,001,598,220 785,186,232 452,972,530 0 15,183,448 **% absor ption** 75% 77% 72% 100% 98% **22,043,000,902 16,788,060,472 5,254,940,430 76%** he unspent balance of salaries at the end of the financial year was subsequently swept back to the consolidated fund account, consequently affecting the recruitment of staff. he Accounting Officer explained that the under absorption was due to the district\u2019s failure to complete the planned recruitment within the financial year due to inadequate resources to fund sittings of the District Service Commission members, delayed clearance to fill some key positions by MoPS, failure to attract staff in key positions, bounced payments due to wrong account details, invalid supplier numbers among other issues. T T", ""], ["Section B-a (7) of the Uganda Public Standing Orders, 2021 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. **1.2 Payments of Salary, pension and gratuity** **a)** Over payment of salary, pension and gratuity** article 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. review of the payroll registers (IPPS) and IFMS payments revealed an over payment of UGX.5,146,400 in respect of pension as shown in the **table below;** **Category** Number of staff/pensioners** Pension **Total** 1 1 **Over payment** 5,146,400 5,146,400 payment of pension created financial loss to government. he Accounting Officer acknowledged the anomaly and promised to effect recovery of the overpaid amount. T Whereas, My Over", "advised the Accounting Officer to effect recovery of excess funds paid. I"], ["**b)** Under payment of salary, pension and gratuity** Article 254 (1) & (3) of the constitution of the Republic of Uganda", "I informed the"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["No", "Recommendation"], "type": "table"}}, {"content": [["", "1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. review of the payroll registers (IPPS) and IFMS payments revealed an non/under payment of UGX.90,255,113 in respect of pension and gratuity as shown in the **table below;** **Number Category** of Under payment** **staff/pensioners** Salaries Pension Gratuity **Total** 05 49 01 **55** 4,002,323 65,798,802 20,453,988 **90,255,113** noted that the underfunding was mainly caused by Medium Term Expenditure Framework (MTEF) ceilings communicated by MoFPED. payments affected livelihood of pensioners/beneficiaries. he Accounting Officer acknowledged the shortcoming and explained that; \uf0b7 The affected staffs have been informed to fill and submit claim forms on time to enable processing of their payments. \uf0b7 The non-payments of pension were due to lack of supplier numbers, system errors and bounced payments as a result of inconsistent names. However, all pensioners have been formally requested to fill residual pension arrears forms to be submitted to MoFPED and MoPS. \uf0b7 Non-payment of gratuity was caused by the delay in processing the supplier number for the estate. The beneficiary has been advised to fill the residual arrears form for submission to MoFPED. I T My Under", "Accounting Officer that this matter would be brought to the attention of the relevant authority. (MoFPED) should consider paying pension and gratuity obligations as a statutory charge without subjecting it to budget ceilings. Government"], ["**Category**", null, null], ["Salaries", null, null]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["", "1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. review of the payroll registers (IPPS) and IFMS payments revealed an non/under payment of UGX.90,255,113 in respect of pension and gratuity as shown in the **table below;** **Number Category** of Under payment** **staff/pensioners** Salaries Pension Gratuity **Total** 05 49 01 **55** 4,002,323 65,798,802 20,453,988 **90,255,113** noted that the underfunding was mainly caused by Medium Term Expenditure Framework (MTEF) ceilings communicated by MoFPED. payments affected livelihood of pensioners/beneficiaries. he Accounting Officer acknowledged the shortcoming and explained that; \uf0b7 The affected staffs have been informed to fill and submit claim forms on time to enable processing of their payments. \uf0b7 The non-payments of pension were due to lack of supplier numbers, system errors and bounced payments as a result of inconsistent names. However, all pensioners have been formally requested to fill residual pension arrears forms to be submitted to MoFPED and MoPS. \uf0b7 Non-payment of gratuity was caused by the delay in processing the supplier number for the estate. The beneficiary has been advised to fill the residual arrears form for submission to MoFPED. I T My Under", "Accounting Officer that this matter would be brought to the attention of the relevant authority. (MoFPED) should consider paying pension and gratuity obligations as a statutory charge without subjecting it to budget ceilings. Government"], ["**Category**", null, null], ["Salaries", null, null], ["Pension", null, null], ["Gratuity", null, null], ["**Total**", null, null], ["noted that the underfunding was mainly caused by Medium Term Expenditure Framework (MTEF) ceilings communicated by MoFPED. payments affected livelihood of pensioners/beneficiaries. he Accounting Officer acknowledged the shortcoming and explained that; \uf0b7 The affected staffs have been informed to fill and submit claim forms on time to enable processing of their payments. \uf0b7 The non-payments of pension were due to lack of supplier numbers, system errors and bounced payments as a result of inconsistent names. However, all pensioners have been formally requested to fill residual pension arrears forms to be submitted to MoFPED and MoPS. \uf0b7 Non-payment of gratuity was caused by the delay in processing the supplier number for the estate. The beneficiary has been advised to fill the residual arrears form for submission to MoFPED. I T Under", null, null], ["**c)**", "**Payment of salary using wrong salary scales and salary** **bands/levels/notches** Section B \u2013 a (6) & (7) of the Uganda public service standing orders, 2021 provides that the Salary Structure shall indicate salaries attached to each salary scale in the public service, hence, salaries should be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. (B - c) 1 of Public Service Standing Orders, 2021 provides that a public officer who holds a post graded in a salary scale with incremental levels, shall receive annual increments up to the maximum of the salary scale, provided his or her work during the year has been satisfactory. comparison of the base pay as per IPPS payroll registers with the base pay as per salary structure for 2021/22 revealed that all staff were paid on the right scales. 391 of them were paid on wrong bands/levels/notches. This led to over payments of UGX.15,872,018 and under payments of UGX.2,598,635. Section My Also", "I I informed the Accounting Officer that this matter would be brought to the attention of the relevant authority. advised the government through MoPS to ensure that the Human Capital Management System (HCMS) that is to be rolled out to all MDALGs automates notch salary increments. the"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["", "payment due to lower notches denies the affected staff their emoluments and affects their terminal benefits. Over payments caused financial loss to government. he Accounting Officer explained that; \uf0b7 Salary annual increments have remained a challenge to the district since it has to date not been automated on IPPS by Ministry of Public Service. \uf0b7 For the overpaid officers, a recovery schedule has been developed and will be captured on IPPS effective October, 2022 and for the staff underpaid, their salary will be adjusted to the correct salary steps or notches. T Under", ""], ["**d)**", "**Salary payment to non-existent employees and pensioners** Section (L - b) (2) of Uganda public service standing orders 2021 on retirement benefits provides that a public officer will not normally become pensionable unless he or she is appointed and confirmed in an established office. A pensionable public officer has a legal right to a pension and the Constitution protects this position. noted that UGX.1,909,067 was paid to 01 pensioner who neither appeared on the IPPS payroll register nor had the necessary documentation in his pension file to support his existence to non-existent pensioners leads to over statement of expenditure and understatement of receivables in the Financial Statements. he Accounting Officer explained that this issue was brought to the attention of Management by the Internal Auditor and recovery had been effected. I T Payment", "advised the Accounting Officer to finalize with the investigation and delete the officer/ghost from the payroll. I"], ["**e)**", "**Inaccurate computation of pension and gratuity** Paragraph (L-d) (1) & (2) of the Uganda Public Service Standing Orders, 2021 on the computation of pension and commuted pension gratuity provides that pension is computed on the basis of (1/500) th of the annual salary at the time of retirement, multiplied by the total number of completed months of service using the formula P = LS x Sal/ (500) where P is Pension, LS is the length of Service in months, and Sal is the annual salary on retirement. Paragraph (L-d) (3) provides that a public officer has an option to receive all his or her pension as an annuity or to commute a third (1/3) of his or her pension for a 15-year period and receive it as a lump sum at retirement. recomputed the pension and gratuity benefits and noted the following; **Gratuity payments** Through a re-computation of gratuity benefits, I noted that Gulu District had wrongly computed the gratuity benefits of 3 pensioners who were paid gratuity during the year resulting into an overstatement of UGX.1,411,474 and understatement of UGX.2,325,648. I Additionally, **i)**", "I advised the Accounting Officer to ensure that PHRO/PIA carries out internal and checks confirm reviews to"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 8, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "payment due to lower notches denies the affected staff their emoluments and affects their terminal benefits. Over payments caused financial loss to government. he Accounting Officer explained that; \uf0b7 Salary annual increments have remained a challenge to the district since it has to date not been automated on IPPS by Ministry of Public Service. \uf0b7 For the overpaid officers, a recovery schedule has been developed and will be captured on IPPS effective October, 2022 and for the staff underpaid, their salary will be adjusted to the correct salary steps or notches. T Under", ""], ["**d)**", "**Salary payment to non-existent employees and pensioners** Section (L - b) (2) of Uganda public service standing orders 2021 on retirement benefits provides that a public officer will not normally become pensionable unless he or she is appointed and confirmed in an established office. A pensionable public officer has a legal right to a pension and the Constitution protects this position. noted that UGX.1,909,067 was paid to 01 pensioner who neither appeared on the IPPS payroll register nor had the necessary documentation in his pension file to support his existence to non-existent pensioners leads to over statement of expenditure and understatement of receivables in the Financial Statements. he Accounting Officer explained that this issue was brought to the attention of Management by the Internal Auditor and recovery had been effected. I T Payment", "advised the Accounting Officer to finalize with the investigation and delete the officer/ghost from the payroll. I"], ["**e)**", "**Inaccurate computation of pension and gratuity** Paragraph (L-d) (1) & (2) of the Uganda Public Service Standing Orders, 2021 on the computation of pension and commuted pension gratuity provides that pension is computed on the basis of (1/500) th of the annual salary at the time of retirement, multiplied by the total number of completed months of service using the formula P = LS x Sal/ (500) where P is Pension, LS is the length of Service in months, and Sal is the annual salary on retirement. Paragraph (L-d) (3) provides that a public officer has an option to receive all his or her pension as an annuity or to commute a third (1/3) of his or her pension for a 15-year period and receive it as a lump sum at retirement. recomputed the pension and gratuity benefits and noted the following; **Gratuity payments** Through a re-computation of gratuity benefits, I noted that Gulu District had wrongly computed the gratuity benefits of 3 pensioners who were paid gratuity during the year resulting into an overstatement of UGX.1,411,474 and understatement of UGX.2,325,648. I Additionally, **i)**", "I advised the Accounting Officer to ensure that PHRO/PIA carries out internal and checks confirm reviews to"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 8, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "In addition, I compared the re-computed gratuity and actual gratuity paid and noted an over payment of UGX.1,411,474 to 01 and of UGX.2,325,648 to 02 pensioners/beneficiaries. pensioner/beneficiary an underpayment Officer acknowledged the issues and pledged to recover the overpayment and make good the underpayment. Accounting", "accuracy of computation prior making payments. to"], ["**ii) Pension benefits** Through a re-computation of pension benefits, I noted no significant variance resulting into an overstatement and understatement. In addition, I compared the re-computed pension given the number of months the person was paid in the year and actual pension paid and noted an over payment of UGX.8,172,877 to 2 pensioners/beneficiaries. Accounting Officer attributed to erroneous understatement of length of service, recovery has been instituted. The this", "I advised the Accounting Officer to ensure that PHRO/PIA carries out internal reviews and checks to confirm accuracy of computation prior making payments. to", null], ["**f)**", "**Delayed removal of staff from payroll** Section B-a (12) of the Uganda Public Standing Orders, 2021 provides that payment of a salary to a public officer shall be stopped immediately the officer ceases to render services to Government under whatever circumstances including death. noted that UGX.8,073,588 was paid to 5 staff who had either retired, transferred, absconded or died with average delays of 5 months. elayed removal of staff from payroll resulted into financial loss to government. Officer acknowledged the issue and explained that the recovery will be made from the retirement benefits. forward, the introduction of HCMS, will most likely resolve this issue. I informed the Accounting Officer that the matter would be brought to the attention of MoPS. I D Accounting Going", "I advised the Accounting Officer in case of transfer of staff from one district to another, the transferee district should be notified immediately. for the retirees, abscondees, and in cases of death, funds should be recovered. the As"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["", "payment due to lower notches denies the affected staff their emoluments and affects their terminal benefits. Over payments caused financial loss to government. he Accounting Officer explained that; \uf0b7 Salary annual increments have remained a challenge to the district since it has to date not been automated on IPPS by Ministry of Public Service. \uf0b7 For the overpaid officers, a recovery schedule has been developed and will be captured on IPPS effective October, 2022 and for the staff underpaid, their salary will be adjusted to the correct salary steps or notches. T Under", ""], "type": "table"}}, {"content": [["", "In addition, I compared the re-computed gratuity and actual gratuity paid and noted an over payment of UGX.1,411,474 to 01 and of UGX.2,325,648 to 02 pensioners/beneficiaries. pensioner/beneficiary an underpayment Officer acknowledged the issues and pledged to recover the overpayment and make good the underpayment. Accounting", "accuracy of computation prior making payments. to"], ["**ii) Pension benefits** Through a re-computation of pension benefits, I noted no significant variance resulting into an overstatement and understatement. In addition, I compared the re-computed pension given the number of months the person was paid in the year and actual pension paid and noted an over payment of UGX.8,172,877 to 2 pensioners/beneficiaries. Accounting Officer attributed to erroneous understatement of length of service, recovery has been instituted. The this", "I advised the Accounting Officer to ensure that PHRO/PIA carries out internal reviews and checks to confirm accuracy of computation prior making payments. to", null], ["**f)**", "**Delayed removal of staff from payroll** Section B-a (12) of the Uganda Public Standing Orders, 2021 provides that payment of a salary to a public officer shall be stopped immediately the officer ceases to render services to Government under whatever circumstances including death. noted that UGX.8,073,588 was paid to 5 staff who had either retired, transferred, absconded or died with average delays of 5 months. elayed removal of staff from payroll resulted into financial loss to government. Officer acknowledged the issue and explained that the recovery will be made from the retirement benefits. forward, the introduction of HCMS, will most likely resolve this issue. I informed the Accounting Officer that the matter would be brought to the attention of MoPS. I D Accounting Going", "I advised the Accounting Officer in case of transfer of staff from one district to another, the transferee district should be notified immediately. for the retirees, abscondees, and in cases of death, funds should be recovered. the As"], ["**g)**", "**Misclassification of salary, pension and gratuity expenditure** Section 7.10.3 of the treasury instructions 2017 stipulates that the chart of accounts provides a basis for a uniform budget classification and execution, therefore, it is mandatory for all votes to use the coding structure to budget and execute the budget. By implication the entities have to charge expenditure to the appropriate code during budgeting and execution. I noted that funds amounting to UGX.41,648,614 relating to salary and gratuity were charged on account codes other than those prescribed for salary and gratuity. a result, the financial statements do not show the true nature of transactions of the district. As", "I I informed the Accounting Officer that this matter would be brought to the attention of the relevant authority. advised the Accounting Officer to ensure payment of salary,"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["", "payment due to lower notches denies the affected staff their emoluments and affects their terminal benefits. Over payments caused financial loss to government. he Accounting Officer explained that; \uf0b7 Salary annual increments have remained a challenge to the district since it has to date not been automated on IPPS by Ministry of Public Service. \uf0b7 For the overpaid officers, a recovery schedule has been developed and will be captured on IPPS effective October, 2022 and for the staff underpaid, their salary will be adjusted to the correct salary steps or notches. T Under", ""], "type": "table"}}, {"content": [["", "Accounting Officer explained that for a number of years, the Ministry of Public Service have continued to send gratuity for political leaders and chairperson DSC combined with their salaries on one payroll (salary) and one interface file and being charged from salary account despite the two being budgeted for separately having two different accounts codes. This at the end is being considered as misclassification by Local Governments when actually the challenges are being created by the MoPS. We request that this matter be addressed to MoPS", "pension and gratuity is done right account codes. on the"], ["**1.3**", "**3 Payroll Deductions**", ""], ["", "**Management of non-statutory deductions** Government of the Republic of Uganda represented by the Ministry of Public Service entered into a service agreement with UCLA/UBA on 3 rd January 2020 to manage the loan deductions of civil servants. Consumer Lenders\u2019 Association/ Uganda Bankers Association (UCLA/UBA) contracted Payroll Consults Africa (PCA) to manage employee deductions on their behalf using the Payroll Deduction Management System (PDMS). reviewed employee payroll deductions (non-statutory) and the PDMS records (active deductions report and my approvals) and observed the following; **a) Letters of undertaking or Consent** Section 4.2 (b) of the guidelines of managing salary deductions on the Government payroll, 2014 states that as part of the due diligence process, the credit lending institutions and banks will seek for a letter of undertaking from the Accounting Officer/employer or a designated officer confirming that the officer is a bona fide Government employee indicating his or her positions in the MDA/LG, payment details, terms of appointment and other details that may be prescribed by the lending institution. observed that all loan/savings deductions to employees were supported with letters of undertaking or consent letters as a prerequisite of approval of the deductions. **) Deduction past the deduction end date** I observed that UGX.10,251,751 relating to 06 employees was deducted past the end date. Deductions past the end date reduces the net pay of the affected employees. resulted into financial loss of the affected employees. Deductions past the end date result into financial loss to the affected staff. **Unrealistic loan end dates** I noted that unrealistic loan end dates for 45 employees ranging from 9 to 232 years. In the year under review, UGX.74,553,000 had been deducted from these employees. I **b** I T he above end dates are unrealistic and cast doubt on the integrity of the PDMS system. This has led to continuous Uganda **c)** This", "I informed the Accounting Officer that these matters would be brought to the attention of the relevant authorities. Government through"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["", "payment due to lower notches denies the affected staff their emoluments and affects their terminal benefits. Over payments caused financial loss to government. he Accounting Officer explained that; \uf0b7 Salary annual increments have remained a challenge to the district since it has to date not been automated on IPPS by Ministry of Public Service. \uf0b7 For the overpaid officers, a recovery schedule has been developed and will be captured on IPPS effective October, 2022 and for the staff underpaid, their salary will be adjusted to the correct salary steps or notches. T Under", ""], "type": "table"}}, {"content": [["", "Accounting Officer explained that for a number of years, the Ministry of Public Service have continued to send gratuity for political leaders and chairperson DSC combined with their salaries on one payroll (salary) and one interface file and being charged from salary account despite the two being budgeted for separately having two different accounts codes. This at the end is being considered as misclassification by Local Governments when actually the challenges are being created by the MoPS. We request that this matter be addressed to MoPS", "pension and gratuity is done right account codes. on the"], ["**1.3**", "**3 Payroll Deductions**", ""], ["", "**Management of non-statutory deductions** Government of the Republic of Uganda represented by the Ministry of Public Service entered into a service agreement with UCLA/UBA on 3 rd January 2020 to manage the loan deductions of civil servants. Consumer Lenders\u2019 Association/ Uganda Bankers Association (UCLA/UBA) contracted Payroll Consults Africa (PCA) to manage employee deductions on their behalf using the Payroll Deduction Management System (PDMS). reviewed employee payroll deductions (non-statutory) and the PDMS records (active deductions report and my approvals) and observed the following; **a) Letters of undertaking or Consent** Section 4.2 (b) of the guidelines of managing salary deductions on the Government payroll, 2014 states that as part of the due diligence process, the credit lending institutions and banks will seek for a letter of undertaking from the Accounting Officer/employer or a designated officer confirming that the officer is a bona fide Government employee indicating his or her positions in the MDA/LG, payment details, terms of appointment and other details that may be prescribed by the lending institution. observed that all loan/savings deductions to employees were supported with letters of undertaking or consent letters as a prerequisite of approval of the deductions. **) Deduction past the deduction end date** I observed that UGX.10,251,751 relating to 06 employees was deducted past the end date. Deductions past the end date reduces the net pay of the affected employees. resulted into financial loss of the affected employees. Deductions past the end date result into financial loss to the affected staff. **Unrealistic loan end dates** I noted that unrealistic loan end dates for 45 employees ranging from 9 to 232 years. In the year under review, UGX.74,553,000 had been deducted from these employees. I **b** I T he above end dates are unrealistic and cast doubt on the integrity of the PDMS system. This has led to continuous Uganda **c)** This", "I informed the Accounting Officer that these matters would be brought to the attention of the relevant authorities. Government through"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["", "payment due to lower notches denies the affected staff their emoluments and affects their terminal benefits. Over payments caused financial loss to government. he Accounting Officer explained that; \uf0b7 Salary annual increments have remained a challenge to the district since it has to date not been automated on IPPS by Ministry of Public Service. \uf0b7 For the overpaid officers, a recovery schedule has been developed and will be captured on IPPS effective October, 2022 and for the staff underpaid, their salary will be adjusted to the correct salary steps or notches. T Under", ""], "type": "table"}}, {"content": [["", "**the PDMS** Section 2.1.2 & 2.1.4 of the service agreement requires that written approval should be obtained from the Responsible Officer(s) for each Government employee before uploading a deduction on their payroll record or making an employee reservation (an invitation to treat) on the PDMS. In addition, only deductions consented to by employees, in writing, should be submitted to the Ministry of Public Service for timely monthly payroll processing or as advised by Ministry of Public Service. **) Unapproved loan deductions by Accounting Officer in** deductions from staff resulting into financial loss. payroll deductions under code 482 are required to be approved by the Accounting Officer in the PDMS under \u201cmy approvals\u201d report. I observed that UCLA/UBA deducted UGX.1,468,850 from 8 staff without approval of the Accounting Officer from the PDMS. This creates an opportunity for misappropriation of funds through making fictitious deductions as well as over deductions. addition, an over deduction of UGX.3,483,930 and under deduction of UGX.9,736,407 was made by UCLA/UBA from 113 staff against the approved amounts by the Accounting Officer. This resulted into financial loss to the affected staff. **Reliability of the Payroll Deduction Management System** \u201cActive\u201d deductions report and \u201cmy approvals\u201d report in the PDMS should have consistent deduction amounts to give confidence in the accuracy and integrity of the system. comparison of the \u201cactive deductions\u201d and \u201cmy approvals\u201d reports in the PDMS revealed that there were variances in deduction amounts. also noted that there were variances in monthly deduction amounts in active deductions report in the PDMS and IPPS payroll. of integrity of the system creates an opportunity for manipulation of the deduction which could result into financial loss to the affected employees. Accounting Officer explained that the entity had no control over the challenges in the management of non-statutory deductions in the PDMS system by UCLA/UBA. The role of the District is to receive the finalised payroll and interface files, process and make payments to Uganda Consumer Lenders Association (UCLA)/ Uganda Bankers Association (UBA). **d** A I **e)** All In Lack The", "MoPS should consider revisiting the MoU with UCLA/UBA with a view of streamlining the management of deductions. deductions the meantime, the role of coding and decoding of should revert to the respective Accounting Officers. In"], ["**1.4**", "**Management of Statutory Deductions**", ""], ["**a)**", "T **Computation and deduction of Local Service Tax (LST)** The Local Governments (Amendment) (No. 2) Act of 2008 provides that local service tax shall be levied on all persons in gainful employment. he Act also prescribes the rates of LST in respect of persons in", "informed the Accounting Officer that these matters would be brought to the attention of the relevant I"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["", "payment due to lower notches denies the affected staff their emoluments and affects their terminal benefits. Over payments caused financial loss to government. he Accounting Officer explained that; \uf0b7 Salary annual increments have remained a challenge to the district since it has to date not been automated on IPPS by Ministry of Public Service. \uf0b7 For the overpaid officers, a recovery schedule has been developed and will be captured on IPPS effective October, 2022 and for the staff underpaid, their salary will be adjusted to the correct salary steps or notches. T Under", ""], "type": "table"}}, {"content": [["", "**the PDMS** Section 2.1.2 & 2.1.4 of the service agreement requires that written approval should be obtained from the Responsible Officer(s) for each Government employee before uploading a deduction on their payroll record or making an employee reservation (an invitation to treat) on the PDMS. In addition, only deductions consented to by employees, in writing, should be submitted to the Ministry of Public Service for timely monthly payroll processing or as advised by Ministry of Public Service. **) Unapproved loan deductions by Accounting Officer in** deductions from staff resulting into financial loss. payroll deductions under code 482 are required to be approved by the Accounting Officer in the PDMS under \u201cmy approvals\u201d report. I observed that UCLA/UBA deducted UGX.1,468,850 from 8 staff without approval of the Accounting Officer from the PDMS. This creates an opportunity for misappropriation of funds through making fictitious deductions as well as over deductions. addition, an over deduction of UGX.3,483,930 and under deduction of UGX.9,736,407 was made by UCLA/UBA from 113 staff against the approved amounts by the Accounting Officer. This resulted into financial loss to the affected staff. **Reliability of the Payroll Deduction Management System** \u201cActive\u201d deductions report and \u201cmy approvals\u201d report in the PDMS should have consistent deduction amounts to give confidence in the accuracy and integrity of the system. comparison of the \u201cactive deductions\u201d and \u201cmy approvals\u201d reports in the PDMS revealed that there were variances in deduction amounts. also noted that there were variances in monthly deduction amounts in active deductions report in the PDMS and IPPS payroll. of integrity of the system creates an opportunity for manipulation of the deduction which could result into financial loss to the affected employees. Accounting Officer explained that the entity had no control over the challenges in the management of non-statutory deductions in the PDMS system by UCLA/UBA. The role of the District is to receive the finalised payroll and interface files, process and make payments to Uganda Consumer Lenders Association (UCLA)/ Uganda Bankers Association (UBA). **d** A I **e)** All In Lack The", "MoPS should consider revisiting the MoU with UCLA/UBA with a view of streamlining the management of deductions. deductions the meantime, the role of coding and decoding of should revert to the respective Accounting Officers. In"], ["**1.4**", "**Management of Statutory Deductions**", ""], ["**a)**", "T **Computation and deduction of Local Service Tax (LST)** The Local Governments (Amendment) (No. 2) Act of 2008 provides that local service tax shall be levied on all persons in gainful employment. he Act also prescribes the rates of LST in respect of persons in", "informed the Accounting Officer that these matters would be brought to the attention of the relevant I"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["", "payment due to lower notches denies the affected staff their emoluments and affects their terminal benefits. Over payments caused financial loss to government. he Accounting Officer explained that; \uf0b7 Salary annual increments have remained a challenge to the district since it has to date not been automated on IPPS by Ministry of Public Service. \uf0b7 For the overpaid officers, a recovery schedule has been developed and will be captured on IPPS effective October, 2022 and for the staff underpaid, their salary will be adjusted to the correct salary steps or notches. T Under", ""], "type": "table"}}, {"content": [["", "gainful employment and earning a monthly take-home salary. An analysis of the IPPS register and re-computation of LST revealed the following; \uf0b7 LST was deducted from all employees on the payroll. \uf0b7 The District had wrongly deducted the LST of 592 employees resulting into an over deduction of UGX.85,000 and under deduction of UGX.2,615,000. A soft copy of 592 transactions was submitted to the Accounting Officer. The Accounting Officer explained that, the computation of Local Service Tax (LST) is the responsibility of Ministry of Public Service. The district receives the computed and finalized deductions on the payroll and the interface file for payment.", "authorities. Government through MoPS to ensure that the system deducts the right amounts from the staff."], ["**b)**", "**Computation and deduction of Pay As You Earn (PAYE)** Section 116 (1) of the Income Tax Act Cap 340 as amended provides that every employer shall withhold tax from a payment of employment income to an employee as prescribed by Regulations made under Section 164. The third schedule of the Income Tax Act Cap 340 as amended prescribes a threshold of UGX.235,000 per month above which an individual should be subjected to PAYE. he third schedule also prescribes the income tax rates applicable to individuals in gainful employment. analysis of the IPPS register and re-computation of PAYE revealed that PAYE of UGX.2,796,827 was not deducted from 1 employee on the payroll as shown below. **Employ ee No.** 746659 **SN** **1** **Name Annual Taxable Income** **PAYE not deducted** Individual 13,242,756 2,796,827 to deduct PAYE leads financial loss to government. he Accounting Officer explained that, the computation of Pay As You Earn (PAYE) is the responsibility of Ministry of Public Service. The district receives the computed and finalized deductions on the payroll and the interface file for payment. T T An Failure", "informed the Accounting Officer that these matters would be brought to the attention of the relevant authorities. through MoPS to ensure that the system deducts the right amounts from the staff. I Government"], ["**c)**", "**Remittance of deductions (LST, PAYE, UNATU, UCLA)** Section B-a (17) of the Uganda Public Standing Orders, 2021 requires the Accounting Officer to deduct any monies due to Government from an Officer\u2019s salary by way of statutory taxes like and any other authorized deductions. Furthermore, section B-a (18) requires that a public officer\u2019s individual contractual obligations such as hire purchase, loan, and contributions to saving schemes, trade unions and staff associations may be deducted from his or her salary in accordance with the regulations. addition, section 10.2 of the guidelines and procedures for decentralized salary processing 2014 required MALGS to pay deductions to the respective beneficiaries and that no arrears in respect to payroll deductions would be accepted. In", "to update advised the Accounting Officer the payroll so as to remove the staffs who have been relocated to Gulu City Council. I"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["", "gainful employment and earning a monthly take-home salary. An analysis of the IPPS register and re-computation of LST revealed the following; \uf0b7 LST was deducted from all employees on the payroll. \uf0b7 The District had wrongly deducted the LST of 592 employees resulting into an over deduction of UGX.85,000 and under deduction of UGX.2,615,000. A soft copy of 592 transactions was submitted to the Accounting Officer. The Accounting Officer explained that, the computation of Local Service Tax (LST) is the responsibility of Ministry of Public Service. The district receives the computed and finalized deductions on the payroll and the interface file for payment.", "authorities. Government through MoPS to ensure that the system deducts the right amounts from the staff."], ["**b)**", "**Computation and deduction of Pay As You Earn (PAYE)** Section 116 (1) of the Income Tax Act Cap 340 as amended provides that every employer shall withhold tax from a payment of employment income to an employee as prescribed by Regulations made under Section 164. The third schedule of the Income Tax Act Cap 340 as amended prescribes a threshold of UGX.235,000 per month above which an individual should be subjected to PAYE. he third schedule also prescribes the income tax rates applicable to individuals in gainful employment. analysis of the IPPS register and re-computation of PAYE revealed that PAYE of UGX.2,796,827 was not deducted from 1 employee on the payroll as shown below. **Employ ee No.** 746659 **SN** **1** **Name Annual Taxable Income** **PAYE not deducted** Individual 13,242,756 2,796,827 to deduct PAYE leads financial loss to government. he Accounting Officer explained that, the computation of Pay As You Earn (PAYE) is the responsibility of Ministry of Public Service. The district receives the computed and finalized deductions on the payroll and the interface file for payment. T T An Failure", "informed the Accounting Officer that these matters would be brought to the attention of the relevant authorities. through MoPS to ensure that the system deducts the right amounts from the staff. I Government"], ["**c)**", "**Remittance of deductions (LST, PAYE, UNATU, UCLA)** Section B-a (17) of the Uganda Public Standing Orders, 2021 requires the Accounting Officer to deduct any monies due to Government from an Officer\u2019s salary by way of statutory taxes like and any other authorized deductions. Furthermore, section B-a (18) requires that a public officer\u2019s individual contractual obligations such as hire purchase, loan, and contributions to saving schemes, trade unions and staff associations may be deducted from his or her salary in accordance with the regulations. addition, section 10.2 of the guidelines and procedures for decentralized salary processing 2014 required MALGS to pay deductions to the respective beneficiaries and that no arrears in respect to payroll deductions would be accepted. In", "to update advised the Accounting Officer the payroll so as to remove the staffs who have been relocated to Gulu City Council. I"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["I compared the deductions in the IPPS payroll registers with the remittances/payments in the IFMS details XML payment file and noted an under remittance of UGX.29,022,567 as shown in the table below. **Beneficiary** Deducti on code** **IPPS payroll Deduction amount (UGX)** **Amount remitted as per IFMS (UGX)** 1\\. URA UNATU UBA LST 249 257 482 250 2,373,617,23 9 30,277,547 966,175,382 62,190,000 2,372,793,73 8 29,140,894 950,616,670 59,657,500 **Variance** **Under remittance (UGX)** 823,501 1,136,653 15,558,712 2,532,500 **Over remitt ance (UGX)** 0 0 0 0 Gulu District 0 General Fund (SALREC) **Total** SALREC 8,971,201 0 8,971,201 **3,441,231,3 69** **3,412,208,8 02** **0 29,022,567** remittance creates obligations to the entity that could result into fines and penalties. Under remittance also creates avenues for siphoning funds through creation of fictitious suppliers/ beneficiaries in the system. he Accounting Officer explained that; One staff called Opiru Santo; a Veterinary Officer Omoro DLG who keeps appearing on Gulu DLG Payroll. However, before payments of salary and deductions are effected, the name is usually remittance of deductions. removed therefore causing under \uf0b7 When Gulu City was created, a number of facilities that included Schools, Health Centres, Parishes and Tertiary institutions were curved from Gulu DLG to Gulu City. However, the process of automatic migration of their names from Gulu DLG payroll to Gulu City payroll delayed and some of the staffs kept appearing on the Gulu DLG payroll and before payments of salary and deductions are effected, the names are usually removed therefore causing under remittance of deductions. **.** **S N** 2. 3. 4. 5. T \uf0b7 Under", ""], ["I T T **1.5 Payroll Management System Issues** Inconsistencies between interface files and payroll registers** Section 13.1 and 13.2 of the guidelines and procedures for decentralised salary payment processing, 2014 requires that the IPPS information tallies with the interface file of the vote. By, the final payroll should be mapped onto the interface to show the same data. compared the payroll registers (IPPS file) with the IFMS interface files and observed that there were variances UGX.46,184,245. his creates an opportunity for manipulation and misappropriation of salary funds and could also lead to over/under payments of salary. he Accounting Officer attributed this to Madi\u2013Okollo DLG staff", "informed the Accounting Officer that the matter will be brought to the attention of the relevant Authority. through MoPS should fast track the rollout and implementation of the Human Capital Management system to avoid such errors. I Government"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["column_0", "column_7"], "type": "table"}}, {"content": [["I compared the deductions in the IPPS payroll registers with the remittances/payments in the IFMS details XML payment file and noted an under remittance of UGX.29,022,567 as shown in the table below. **Beneficiary** Deducti on code** **IPPS payroll Deduction amount (UGX)** **Amount remitted as per IFMS (UGX)** 1\\. URA UNATU UBA LST 249 257 482 250 2,373,617,23 9 30,277,547 966,175,382 62,190,000 2,372,793,73 8 29,140,894 950,616,670 59,657,500 **Variance** **Under remittance (UGX)** 823,501 1,136,653 15,558,712 2,532,500 **Over remitt ance (UGX)** 0 0 0 0 Gulu District 0 General Fund (SALREC) **Total** SALREC 8,971,201 0 8,971,201 **3,441,231,3 69** **3,412,208,8 02** **0 29,022,567** remittance creates obligations to the entity that could result into fines and penalties. Under remittance also creates avenues for siphoning funds through creation of fictitious suppliers/ beneficiaries in the system. he Accounting Officer explained that; One staff called Opiru Santo; a Veterinary Officer Omoro DLG who keeps appearing on Gulu DLG Payroll. However, before payments of salary and deductions are effected, the name is usually remittance of deductions. removed therefore causing under \uf0b7 When Gulu City was created, a number of facilities that included Schools, Health Centres, Parishes and Tertiary institutions were curved from Gulu DLG to Gulu City. However, the process of automatic migration of their names from Gulu DLG payroll to Gulu City payroll delayed and some of the staffs kept appearing on the Gulu DLG payroll and before payments of salary and deductions are effected, the names are usually removed therefore causing under remittance of deductions. **.** **S N** 2. 3. 4. 5. T \uf0b7 Under", ""], ["I T T **1.5 Payroll Management System Issues** Inconsistencies between interface files and payroll registers** Section 13.1 and 13.2 of the guidelines and procedures for decentralised salary payment processing, 2014 requires that the IPPS information tallies with the interface file of the vote. By, the final payroll should be mapped onto the interface to show the same data. compared the payroll registers (IPPS file) with the IFMS interface files and observed that there were variances UGX.46,184,245. his creates an opportunity for manipulation and misappropriation of salary funds and could also lead to over/under payments of salary. he Accounting Officer attributed this to Madi\u2013Okollo DLG staff", "informed the Accounting Officer that the matter will be brought to the attention of the relevant Authority. through MoPS should fast track the rollout and implementation of the Human Capital Management system to avoid such errors. I Government"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["column_0", "column_7"], "type": "table"}}, {"content": [["", "appearing on Gulu payroll and staff disappearances from the payroll for August and November 2021 but on interface files their names were sent. However, the Ministry of Public Service can best explain the variation or the inconsistencies.", ""], ["", "**Payments of salaries, pension & gratuity off the IPPS** Paragraph 4.5 of establishment notice no. 2 of 2019 requires the responsible officer to pay for only salaries, pension and gratuity processed through IPPS. comparison of the IPPS payroll register and IFMS payment file revealed that UGX.13,908,359 was paid off the IPPS to 02 employees and 02 pensioners/beneficiaries as shown below and detailed in **the table below;** **Category** Number staff/pensioners** **of Payment Off IPPS** Salaries Pension **Total** 2 2 **4** 9,672,498 4,235,861 **13,908,359** he above was caused by payment of eligible employees and pensioners off the IPPS due to errors in the payroll registers generated by MoPS. In addition, despite the submission of pay change reports to MoPs to correct the payroll errors, this at times is not done on time thus paying off IPPS. his creates an opportunity for misappropriation of funds through payment of ineligible staff and creation of non-existent staff/pensioners. he Accounting Officer explained that; These staffs have been on the interface file but not on the payroll. Management established that the names related to Madi-Okollo DLG were coded by MoPS by error. The assignment coded 508 was linked to a health facility in another district. The same way some of their staff also appeared on Gulu DLG interface file but not the payroll. Management wrote to Ministry of Public Service about this anomaly and this was corrected in the month of the August, 2022. One pensioner was paid off IPPS because of validation challenges/errors. He could not be validated because his picture and Date of Birth failed to generate during validation. However, this payment was his pension arrears for the months he missed as a result of this anomaly. Management wrote to Ministry of Public Service about this anomaly. A T T T \uf0b7 \uf0b7", "informed the Accounting Officer that the matter will be brought to the attention of MoPS. through MoPS should fast track the rollout and implementation of the Human Capital Management system. I Government"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "\uf0b7 Correct deductions were made from salaries and remitted to the rightful beneficiary", "page": 5, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "2.0 Management of Public Land", "metadata": {"headings": [{"headings_0": {"content": "2.0 Management of Public Land", "page": 14, "level": 3}}, {"headings_1": {"content": "\uf0b7 The District complied with the established payroll management controls \uf0b7 All salary, gratuity and pension transactions were correctly disclosed in the financial", "page": 5, "level": 4}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "metadata": {"headings": [{"headings_0": {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "page": 14, "level": 2}}, {"headings_1": {"content": "2.0 Management of Public Land", "page": 14, "level": 3}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "inadequacies in land management as impediment to effective and efficient service", "metadata": {"headings": [{"headings_0": {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "page": 14, "level": 2}}, {"headings_1": {"content": "2.0 Management of Public Land", "page": 14, "level": 3}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "metadata": {"headings": [{"headings_0": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 14, "level": 2}}, {"headings_1": {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "prioritised land management reforms to prevent degradation, adverse effects of climate change and unsustainable land use practices. It has also embarked on \ninterventions such as computerizing of land registration system to ensure efficient and effective land management. \nAs a result, I considered Management of Public Land a Key Audit Matter because of its importance to the county\u2019s development agenda.", "metadata": {"headings": [{"headings_0": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 14, "level": 2}}, {"headings_1": {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "page": 14, "level": 2}}, [{"headings_0": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 14, "level": 2}}, {"headings_1": {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "page": 14, "level": 2}}], [{"headings_0": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 14, "level": 2}}, {"headings_1": {"content": "The reviews on the country\u2019s performance under the NDP I and II pointed out", "page": 14, "level": 2}}]], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "metadata": {"headings": [{"headings_0": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 14, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "planning for public land acquisition, whether such acquisitions comply with land acquisition and budgeting guidelines and whether the acquired land is registered and titled. \nIn addition, I ascertained extent of recording in the assets/inventory registers and/or", "metadata": {"headings": [{"headings_0": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 14, "level": 2}}, [{"headings_0": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}, {"headings_1": {"content": "delivery in the country. In NDP III, and in line with Vision 2040, Government has", "page": 14, "level": 2}}]], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "time of disposal/leasing of government land, whether the applicable guidelines are followed and proceeds thereof properly accounted for. Finally, I assessed the likelihood of fraud in the management of public land. \nBased on the audit procedures performed, I made the following significant audit findings;", "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}, [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}]], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**2.1**", "**Planning, Budgeting & Funding for Land Acquisition** Regulation 25 (1) of The National Planning Authority (Development Plans) Regulations, 2018 requires a decentralised planning institution (Ministry, Department or Agency of Government, a sector or Local government) to prepare a decentralized development plan highlighting the development needs of the institution. Instruction 3.9.5 the Treasury Instructions, 2017 requires the budget estimates to be based on the pre-determined objectives and outputs as provided in the strategic plans of the sector/entity. of review of the two strategic plans (2015/2016-2019/2020 & 2020/2021-2024/2025) of Gulu District and budgets for the period 2018/19-2021/22 revealed that the district did not plan to acquire Land for that period and therefore there was no budget for land acquisition. review of the procurement plan, reports, payment file and Land inventory revealed that no land was procured during the period under review. A A Furthermore,", ""], ["**2.2**", "**Registration and Titling of Land** **Titling and Transfer** Section 49 (c) of the Land Act, Cap 227, states that the Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. noted the entity had 92 pieces of land out of which 36 pieces measured approximately 112.214 hectares while 56 pieces had no approximated measure attached at the reporting date. I", "the advised the Accounting Officer to expedite title acquisition process in order to safe guard the entity\u2019s land. I"]], "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["No", "Observations", "Recommendations"], "type": "table"}}, {"content": [["", "I also observed that the entity did not have Land titles for 76 pieces of land. Out of these, 20 pieces measured 64.5 hectares and 56 pieces had no approximated measure in hectares. The entity has taken an average of 120 months from the time of acquisition without obtaining titles. of Land titles may result into encroachment, disputes and loss of public land. Accounting Officer attributed the anomaly to funding gaps and the non-existence of the District Land Board at the time. He further indicated that the District Land Board had been fully constituted and sworn in and the process of titling had started with the applications to the board. Lack The", ""], ["**2.3**", "Instruction 16.6.1 of the Treasury Instruction, 2017 requires the Accounting officer to maintain an electronic or manual register, in a form (TF 26) for all assets that contain the minimum of the following; Date of purchase of the asset, The supplier, The type and description of each asset,(for land - land registration number, The acquisition cost of the asset, The physical location of the asset, User of the asset/, Condition of the asset, Date of disposal (as applicable); and (l) Disposal proceeds (as applicable). review of the district land register revealed the following; A \uf0b7 3 out of 92 pieces of the entity\u2019s land measuring approximately 4.495 hectares had no estimated cost attached whereas 56 pieces had no approximated measures of size attached. \uf0b7 89 pieces of the costed at UGX.31,535,000,000 were not recorded in the entity\u2019s land register and the completeness of its land inventory could not be confirmed. total land The non-recording of land in the land register affects the entity\u2019s ability to keep track and monitor all its land. Accounting Officer explained that the District was going to update its Land registry. **Recording & Reporting of Government Land a) Maintenance of land Register** The", "I advised the Accounting Officer to expedite the process of updating the register to address the identified gaps to ensure all Land is duly recorded in the entity Land register."], ["", "**b) Recording in IFMS and presentation in the** **financial statements** Instruction 10.12.4 of the Treasury Instruction, 2017 requires all fixed asset acquired to be captured in the fixed asset module of the Government Financial Management Information System (GFMIS)-IFMS. noted land measuring approximately 112.214 hectares and 56 pieces of land I that 36 pieces of", "I advised the Accounting Officer to expedite the process of ensuring that all entity land is updated in the GFMIS asset module."]], "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["No", "Observations", "Recommendations"], "type": "table"}}, {"content": [["", "I also observed that the entity did not have Land titles for 76 pieces of land. Out of these, 20 pieces measured 64.5 hectares and 56 pieces had no approximated measure in hectares. The entity has taken an average of 120 months from the time of acquisition without obtaining titles. of Land titles may result into encroachment, disputes and loss of public land. Accounting Officer attributed the anomaly to funding gaps and the non-existence of the District Land Board at the time. He further indicated that the District Land Board had been fully constituted and sworn in and the process of titling had started with the applications to the board. Lack The", ""], ["**2.3**", "Instruction 16.6.1 of the Treasury Instruction, 2017 requires the Accounting officer to maintain an electronic or manual register, in a form (TF 26) for all assets that contain the minimum of the following; Date of purchase of the asset, The supplier, The type and description of each asset,(for land - land registration number, The acquisition cost of the asset, The physical location of the asset, User of the asset/, Condition of the asset, Date of disposal (as applicable); and (l) Disposal proceeds (as applicable). review of the district land register revealed the following; A \uf0b7 3 out of 92 pieces of the entity\u2019s land measuring approximately 4.495 hectares had no estimated cost attached whereas 56 pieces had no approximated measures of size attached. \uf0b7 89 pieces of the costed at UGX.31,535,000,000 were not recorded in the entity\u2019s land register and the completeness of its land inventory could not be confirmed. total land The non-recording of land in the land register affects the entity\u2019s ability to keep track and monitor all its land. Accounting Officer explained that the District was going to update its Land registry. **Recording & Reporting of Government Land a) Maintenance of land Register** The", "I advised the Accounting Officer to expedite the process of updating the register to address the identified gaps to ensure all Land is duly recorded in the entity Land register."], ["", "**b) Recording in IFMS and presentation in the** **financial statements** Instruction 10.12.4 of the Treasury Instruction, 2017 requires all fixed asset acquired to be captured in the fixed asset module of the Government Financial Management Information System (GFMIS)-IFMS. noted land measuring approximately 112.214 hectares and 56 pieces of land I that 36 pieces of", "I advised the Accounting Officer to expedite the process of ensuring that all entity land is updated in the GFMIS asset module."]], "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["No", "Observations", "Recommendations"], "type": "table"}}, {"content": [["", "with no approximated measure of size were not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non-produced assets in the financial statements. to record all land in the land register leads to misstatement of the non-produced assets in the statement of financial position and in the summary statement of stores and other assets (physical assets). The Accounting Officer promised to complete the process of updating the Land register in the GFMIS asset module. Failure", ""], ["**2.4**", "**Utilization of Government Land for Delivery of** **Service** a) Use of Land in accordance with approved** **purpose in the entity Strategic Plan** According to the approved Strategic Plan, the entity did not intend to procure Land. noted that existing 3 pieces of land measuring approximately 11.767 hectares were not used in accordance with the approved purpose set out at the entity. of land for unapproved purposes defeats the purpose for acquisition which may affect the entity\u2019s ability to achieve its intended objectives. he Accounting Officer explained that the District is in the process of fast tracking and resolving land issues to improve service delivery to the beneficiaries. I T Use", "advised Accounting Officer to fast track resolving the issues relating to land so as to enable service delivery the rightful beneficiaries to I"], ["", "Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity usually be the predominant user of the asset. noted that 3 pieces of land measuring approximately 11.767 hectares valued at UGX.17,065,000,000 out of the total 92 pieces of entity land (total entity land not measured/costed) was not utilized by the entity at the time of audit. land if not secured is susceptible to encroachment hence depletion of Public Land. The Accounting Officer explained that the District was financially strained but with many development plans and continuing to engage members of the community who claim ownership the land in question. He also indicated that the entire community agrees to the fact that the land in Oroko belongs to the District. I **b) Unutilized Land** Vacant", "advised the Accounting Officer to have land issues pertaining the above land resolved for enhancement of service delivery. I"]], "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["No", "Observations", "Recommendations"], "type": "table"}}, {"content": [["", "**c) Unutilized buildings on entity land** Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity usually be the predominant user of the asset. noted that 2 blocks of 2 classrooms each at St Martin Primary School in Bungatira Sub County with unknown measure of size valued at UGX.80,000,000 were idle and losing value at a steady rate at the time of audit. infrastructure is susceptible to misuse and loss in value due to non-maintenance hence write-off. he Accounting Officer explained that the matter was before court vide Miscellaneous Application No. 008 of 2022 arising from Civil Suit No. 07 of 2014 by Watwero Enterprises Ltd. Consequently, Gulu District was ordered by the High Court at Gulu to restrain from completion of the 2 blocks of classrooms at St. Martin Lukome Primary School pending the disposal of Civil Miscellaneous Application No. 008/2022. I T Idle", "advised the Accounting Officer to expedite the process of resolving the court issues so that these assets are used to deliver services to the beneficiary communities. I"], ["", "**d) Encumbrance on Public Land** Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. noted that 2 pieces of land measuring 5.946 hectares valued at UGX.10,065,000,000 out of the unknown hectares of the entity had encumbrances in the form of caveats, court injunctions and encroachment. land owned by his hinders management\u2019s ability to utilize the affected land for the intended purpose, and may pose a risk of loss of land. The Accounting Officer explained that; \uf0b7 For the Land in Oroko, a committee was formed to handle the matter and the complainant was invited for a dialogue with the District. \uf0b7 Whereas for Plot 84-92 Jomo Kenyatta Road, the issue was in court and awaits disposal. I T", "I advised the Accounting Officer to resolve all forms of encumbrances on the land ensure uninterrupted utilization of land for service delivery to"], ["**2.5**", "**Disposal of Public Land** **a) Planning for land disposal** Regulation 2(2) of the PPDA (Disposal of Assets) Regulation, 2014 requires the user Department to initiate a process for disposal of public assets or the board of survey to recommends the disposal of the asset. noted that the entity donated 1 piece of land along Princess Road at Senior Quarters (Production Office) measuring 0.4420 hectares to Court of Appeal through a council resolution. I", ""]], "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["No", "Observations", "Recommendations"], "type": "table"}}, {"content": [["", "**c) Unutilized buildings on entity land** Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity usually be the predominant user of the asset. noted that 2 blocks of 2 classrooms each at St Martin Primary School in Bungatira Sub County with unknown measure of size valued at UGX.80,000,000 were idle and losing value at a steady rate at the time of audit. infrastructure is susceptible to misuse and loss in value due to non-maintenance hence write-off. he Accounting Officer explained that the matter was before court vide Miscellaneous Application No. 008 of 2022 arising from Civil Suit No. 07 of 2014 by Watwero Enterprises Ltd. Consequently, Gulu District was ordered by the High Court at Gulu to restrain from completion of the 2 blocks of classrooms at St. Martin Lukome Primary School pending the disposal of Civil Miscellaneous Application No. 008/2022. I T Idle", "advised the Accounting Officer to expedite the process of resolving the court issues so that these assets are used to deliver services to the beneficiary communities. I"], ["", "**d) Encumbrance on Public Land** Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. noted that 2 pieces of land measuring 5.946 hectares valued at UGX.10,065,000,000 out of the unknown hectares of the entity had encumbrances in the form of caveats, court injunctions and encroachment. land owned by his hinders management\u2019s ability to utilize the affected land for the intended purpose, and may pose a risk of loss of land. The Accounting Officer explained that; \uf0b7 For the Land in Oroko, a committee was formed to handle the matter and the complainant was invited for a dialogue with the District. \uf0b7 Whereas for Plot 84-92 Jomo Kenyatta Road, the issue was in court and awaits disposal. I T", "I advised the Accounting Officer to resolve all forms of encumbrances on the land ensure uninterrupted utilization of land for service delivery to"], ["**2.5**", "**Disposal of Public Land** **a) Planning for land disposal** Regulation 2(2) of the PPDA (Disposal of Assets) Regulation, 2014 requires the user Department to initiate a process for disposal of public assets or the board of survey to recommends the disposal of the asset. noted that the entity donated 1 piece of land along Princess Road at Senior Quarters (Production Office) measuring 0.4420 hectares to Court of Appeal through a council resolution. I", ""]], "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["No", "Observations", "Recommendations"], "type": "table"}}, {"content": [["", "", ""], ["**2.6**", "**Lease of Public Land** **a) Register of Leased land** Guideline 8.4.4 of the GoU Asset Management Framework and Guidelines, 2020 requires a schedule of land or any other asset disposed through a lease arrangement to be maintained following the provided format. noted that whereas the DLB leased out 5 pieces of land, 2 of which measured 6.958 hectares and 3 of unknown measurement during the period under review, all leased land was not traceable to the lease register. to maintain a leased land register affects the entity\u2019s ability to properly manage and trace the public land, which may result into fraud. The Accounting Officer promised to update and maintain the lease land register. I Failure", "I advised the Accounting Officer to maintain a register of leased land and an updated schedule of land leased out."], ["", "**b) Irregularities in Management of leased land** Regulation 6 of the Land Regulations, 2004 requires a lease offer made by a board or the commission to communicate the offer stating the terms and conditions of the offer conditioned upon payment of fees and other charges, in full or by instalment. reviewed a sample of 04 of lease files held by the DLB and noted the following; None of the leases for land had expired at the time of audit. \uf0b7 Two (02) pieces of land, one measuring 5.821hectares leased out had not been developed as per conditions of the lease agreement. \uf0b7 Out of the lease rentals of UGX.30,300,000 expected in the period under review, the entity did not realise any revenue. \uf0b7 One (01) lease for land with unknown measure of hectares to Nsamizi Training Institute of Social Development was renewed on the 10 th of May, 2021 without payment of ground rent arrears or development of land as per lease agreement. in lease management processes lead to loss of revenue and public land. I \uf0b7 The Accounting Officer acknowledged the shortcoming and promised to put in place stringent measures to strengthen the lease management. Irregularities", "I advised the Accounting Officer to strengthen internal controls surrounding lease management."], ["", "**c) Irregular allocation of Land by District Land** **Board (DLB).** Regulation 23 (1) of the Land Regulations, 2004 on procedure in connection with allocation of land by the board requires a person to apply to the board to be", "I await the outcome of the court process."]], "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["No", "Observations", "Recommendations"], "type": "table"}}, {"content": [["", "the application by giving notice allocated land in the district which is not owned by any person or authority. In addition, Regulation 23 (2) of the Land Regulations, 2004 requires the commission to advertise in a newspaper with wide circulation to draw the attention of persons likely to be affected by the application, invite any person to comment on or object to the application and thereafter determine whether the applicant should be allocated the land for which the application is made; I noted that the Board did not allocate/lease land that it did not have control over. \uf0b7 I noted that the Board allocated 2 pieces of land with un-approximated measures in hectares without; advertising or drawing attention to persons likely to be affected by the applications. allocation of Land by the DLB may lead to litigation and conflict. he Accounting Officer explained that, plots 23-25 Obia Road were leased by the former controlling authority (Gulu Municipal Council) in 1968 and 1994 respectively as the lessor. However, the district inherited whatever took place in the past. The matter on this, Civil Suit 0010 of 2011 was in court. \uf0b7 T Irregular", ""], ["**2.7**", "**Loss of Land and Buildings** Regulation 9 (2(b)) of the Local Government Financial and Accounting Regulations 2007 the responsibility of the Accounting Officer among other is to ensure that the public moneys, property and resources for which he or she is responsible as accounting officer are properly managed and safeguarded. stipulates that 9(2)(J) of the Local Governments Financial and Accounting regulations requires the chief executive to establish proper storage facilities with accounting and financial control systems to ensure efficient receipt, issue and safe custody of stores, vehicles, plant and other assets. I noted during the period under review that Council lost properties land worth over UGX.3,416,000,000 when court attached and disposed off properties vide Civil Suit No. 145 of 2003. including buildings and \uf0b7 In 2003, 89 individuals (former staffs) sued Gulu DLG for special and general damages and costs arising from the respondent\u2019s illegal termination of their respective contracts of employment. \uf0b7 In 2011, 8 years after, the district was ordered to pay severance packages, gratuity, pensions and costs and interest of 18% gratuity per annum from 2002. \uf0b7 Due to the default of the district to comply with the court orders, the decretal sum had by 31 st October, Section **Background**", "action advised forward from the Accounting Officer going to desist taking drastic in terminating district employees without exhausting all the necessary procedures. I"]], "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["No", "Observations", "Recommendations"], "type": "table"}}, {"content": [["", "the application by giving notice allocated land in the district which is not owned by any person or authority. In addition, Regulation 23 (2) of the Land Regulations, 2004 requires the commission to advertise in a newspaper with wide circulation to draw the attention of persons likely to be affected by the application, invite any person to comment on or object to the application and thereafter determine whether the applicant should be allocated the land for which the application is made; I noted that the Board did not allocate/lease land that it did not have control over. \uf0b7 I noted that the Board allocated 2 pieces of land with un-approximated measures in hectares without; advertising or drawing attention to persons likely to be affected by the applications. allocation of Land by the DLB may lead to litigation and conflict. he Accounting Officer explained that, plots 23-25 Obia Road were leased by the former controlling authority (Gulu Municipal Council) in 1968 and 1994 respectively as the lessor. However, the district inherited whatever took place in the past. The matter on this, Civil Suit 0010 of 2011 was in court. \uf0b7 T Irregular", ""], ["**2.7**", "**Loss of Land and Buildings** Regulation 9 (2(b)) of the Local Government Financial and Accounting Regulations 2007 the responsibility of the Accounting Officer among other is to ensure that the public moneys, property and resources for which he or she is responsible as accounting officer are properly managed and safeguarded. stipulates that 9(2)(J) of the Local Governments Financial and Accounting regulations requires the chief executive to establish proper storage facilities with accounting and financial control systems to ensure efficient receipt, issue and safe custody of stores, vehicles, plant and other assets. I noted during the period under review that Council lost properties land worth over UGX.3,416,000,000 when court attached and disposed off properties vide Civil Suit No. 145 of 2003. including buildings and \uf0b7 In 2003, 89 individuals (former staffs) sued Gulu DLG for special and general damages and costs arising from the respondent\u2019s illegal termination of their respective contracts of employment. \uf0b7 In 2011, 8 years after, the district was ordered to pay severance packages, gratuity, pensions and costs and interest of 18% gratuity per annum from 2002. \uf0b7 Due to the default of the district to comply with the court orders, the decretal sum had by 31 st October, Section **Background**", "action advised forward from the Accounting Officer going to desist taking drastic in terminating district employees without exhausting all the necessary procedures. I"]], "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["No", "Observations", "Recommendations"], "type": "table"}}, {"content": "2020 accrued to UGX.4,383,715,416. \nThe attachment \nIn July 2017, Court authorised Select Auctioneers and Court Bailiffs to attach and sell immovable property belonging to the District to realise the said sum of money. \nIrregularities noted", "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}, [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}], [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}]], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- There was evidence that court sold off un-surveyed plots of land according to the letter of sale of un- surveyed plots of land addressed to the CAO- Gulu by High Court of Uganda, Gulu dated 03/03/2022.\n- There was no evidence that the district appealed the decision of court to have their properties attached.\n- There was no evidence that management reported the loss of properties to the Secretary to the Treasury, Accountant General, Internal Auditor General and Auditor General contrary to instruction no 21.1.3 of the Treasury Instructions 2017.\n- The valuation report was not availed by the entity to establish whether the attached properties were sold at a price not less than the force sale value in the report as directed in the court decree made on the 15 th of August, 2017.", "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "list"}}, {"content": "In his response, the Accounting Officer explained that;", "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- It was an auction of property ordered by court through Court Bailiffs following Court judgement issued.\n- The District appealed to Court of Appeal and court ordered for immediate attachment of council properties.\n- The District also filed their reports to Ministry of Finance who in turn sent technical team to verify the outstanding arrears/claims of the Plaintiffs.\n- There was no way they could value those properties because the entire process was handled by court and their agents.", "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "list"}}, {"content": "E mphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}, {"headings_1": {"content": "Consequently, I designed audit procedures to ascertain whether the DLG undertakes", "page": 15, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed under", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed under", "page": 21, "level": 2}}, {"headings_1": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Note 19, Note 24 and Note 25 on Pages 36 and 39 respectively of the financial statements;", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed under", "page": 21, "level": 2}}, {"headings_1": {"content": "system modules, usage and whether land is generally free from encumbrances. At the", "page": 15, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "3.0 Misclassification of expenditure (Mischarges)", "metadata": {"headings": [{"headings_0": {"content": "3.0 Misclassification of expenditure (Mischarges)", "page": 21, "level": 3}}, {"headings_1": {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed under", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Section 7.10.3 of the Treasury Instructions 2017 stipulates that the chart of accounts", "metadata": {"headings": [{"headings_0": {"content": "Section 7.10.3 of the Treasury Instructions 2017 stipulates that the chart of accounts", "page": 21, "level": 2}}, {"headings_1": {"content": "3.0 Misclassification of expenditure (Mischarges)", "page": 21, "level": 3}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "provides a basis for a uniform budget classification and execution, therefore, it is mandatory for all votes to use the coding structure to budget and execute the budget.", "metadata": {"headings": [{"headings_0": {"content": "Section 7.10.3 of the Treasury Instructions 2017 stipulates that the chart of accounts", "page": 21, "level": 2}}, {"headings_1": {"content": "3.0 Misclassification of expenditure (Mischarges)", "page": 21, "level": 3}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "I noted that expenditure amounting UGX.146,888,000 was charged on wrong account item codes contrary to those in which they were budgeted. This therefore implies that", "metadata": {"headings": [{"headings_0": {"content": "I noted that expenditure amounting UGX.146,888,000 was charged on wrong account item codes contrary to those in which they were budgeted. This therefore implies that", "page": 21, "level": 4}}, {"headings_1": {"content": "Section 7.10.3 of the Treasury Instructions 2017 stipulates that the chart of accounts", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "the expenditure account balances were misreported. \nT he Accounting Officer explained that, the budget was planned for emergency responses and the funds were budgeted for under one line; transfers to lower local", "metadata": {"headings": [{"headings_0": {"content": "I noted that expenditure amounting UGX.146,888,000 was charged on wrong account item codes contrary to those in which they were budgeted. This therefore implies that", "page": 21, "level": 4}}, {"headings_1": {"content": "Section 7.10.3 of the Treasury Instructions 2017 stipulates that the chart of accounts", "page": 21, "level": 2}}, [{"headings_0": {"content": "I noted that expenditure amounting UGX.146,888,000 was charged on wrong account item codes contrary to those in which they were budgeted. This therefore implies that", "page": 21, "level": 4}}, {"headings_1": {"content": "Section 7.10.3 of the Treasury Instructions 2017 stipulates that the chart of accounts", "page": 21, "level": 2}}]], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "government on the PBS. However, when the funds were released to handle COVID-19", "metadata": {"headings": [{"headings_0": {"content": "government on the PBS. However, when the funds were released to handle COVID-19", "page": 21, "level": 2}}, {"headings_1": {"content": "I noted that expenditure amounting UGX.146,888,000 was charged on wrong account item codes contrary to those in which they were budgeted. This therefore implies that", "page": 21, "level": 4}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "emergency responses, it was accompanied with guidelines and budget on how it should be utilized hence, the funds were spent based on the work plans not the budget. \nI informed the Accounting Officer that I would bring this matter to the attention of the relevant authority.", "metadata": {"headings": [{"headings_0": {"content": "government on the PBS. However, when the funds were released to handle COVID-19", "page": 21, "level": 2}}, {"headings_1": {"content": "I noted that expenditure amounting UGX.146,888,000 was charged on wrong account item codes contrary to those in which they were budgeted. This therefore implies that", "page": 21, "level": 4}}, [{"headings_0": {"content": "government on the PBS. However, when the funds were released to handle COVID-19", "page": 21, "level": 2}}, {"headings_1": {"content": "I noted that expenditure amounting UGX.146,888,000 was charged on wrong account item codes contrary to those in which they were budgeted. This therefore implies that", "page": 21, "level": 4}}]], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "I advised the MoFPED to ensure that the PBS system is mapped to the Chart of", "metadata": {"headings": [{"headings_0": {"content": "I advised the MoFPED to ensure that the PBS system is mapped to the Chart of", "page": 22, "level": 2}}, {"headings_1": {"content": "government on the PBS. However, when the funds were released to handle COVID-19", "page": 21, "level": 2}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "accounts item codes so that budgeting can be done appropriately.", "metadata": {"headings": [{"headings_0": {"content": "I advised the MoFPED to ensure that the PBS system is mapped to the Chart of", "page": 22, "level": 2}}, {"headings_1": {"content": "government on the PBS. However, when the funds were released to handle COVID-19", "page": 21, "level": 2}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "4.0 Accumulated Payables (Deposits Received)", "metadata": {"headings": [{"headings_0": {"content": "4.0 Accumulated Payables (Deposits Received)", "page": 22, "level": 3}}, {"headings_1": {"content": "I advised the MoFPED to ensure that the PBS system is mapped to the Chart of", "page": 22, "level": 2}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The District disclosed accumulated verified payables figure of UGX.1,140,500,268, arising from from failure to repay the YLP and UWEP funds and Trade creditors.", "metadata": {"headings": [{"headings_0": {"content": "The District disclosed accumulated verified payables figure of UGX.1,140,500,268, arising from from failure to repay the YLP and UWEP funds and Trade creditors.", "page": 22, "level": 4}}, {"headings_1": {"content": "4.0 Accumulated Payables (Deposits Received)", "page": 22, "level": 3}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "There is risk that the District may not settle these obligations, given the poor recovery", "metadata": {"headings": [{"headings_0": {"content": "There is risk that the District may not settle these obligations, given the poor recovery", "page": 22, "level": 2}}, {"headings_1": {"content": "The District disclosed accumulated verified payables figure of UGX.1,140,500,268, arising from from failure to repay the YLP and UWEP funds and Trade creditors.", "page": 22, "level": 4}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "of funds.", "metadata": {"headings": [{"headings_0": {"content": "There is risk that the District may not settle these obligations, given the poor recovery", "page": 22, "level": 2}}, {"headings_1": {"content": "The District disclosed accumulated verified payables figure of UGX.1,140,500,268, arising from from failure to repay the YLP and UWEP funds and Trade creditors.", "page": 22, "level": 4}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to devise means of settling the creditors when they", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to devise means of settling the creditors when they", "page": 22, "level": 2}}, {"headings_1": {"content": "There is risk that the District may not settle these obligations, given the poor recovery", "page": 22, "level": 2}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "fall due.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to devise means of settling the creditors when they", "page": 22, "level": 2}}, {"headings_1": {"content": "There is risk that the District may not settle these obligations, given the poor recovery", "page": 22, "level": 2}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "5.0 Accumulated Receivables", "metadata": {"headings": [{"headings_0": {"content": "5.0 Accumulated Receivables", "page": 22, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to devise means of settling the creditors when they", "page": 22, "level": 2}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Included in the statement of financial position on page 21 of the Financial Statements are accumulated receivables amounting to UGX.2,044,012,980 in respect of YLP &", "metadata": {"headings": [{"headings_0": {"content": "Included in the statement of financial position on page 21 of the Financial Statements are accumulated receivables amounting to UGX.2,044,012,980 in respect of YLP &", "page": 22, "level": 4}}, {"headings_1": {"content": "5.0 Accumulated Receivables", "page": 22, "level": 3}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "UWEP advances, accrued revenue and others.", "metadata": {"headings": [{"headings_0": {"content": "Included in the statement of financial position on page 21 of the Financial Statements are accumulated receivables amounting to UGX.2,044,012,980 in respect of YLP &", "page": 22, "level": 4}}, {"headings_1": {"content": "5.0 Accumulated Receivables", "page": 22, "level": 3}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "However, there was no evidence that management made any effort to enforce YLP and UWEP recoveries. There is a risk that these funds may become uncollectible leading to a financial loss to the entity. Receivables represent an idle asset that denies", "metadata": {"headings": [{"headings_0": {"content": "However, there was no evidence that management made any effort to enforce YLP and UWEP recoveries. There is a risk that these funds may become uncollectible leading to a financial loss to the entity. Receivables represent an idle asset that denies", "page": 22, "level": 4}}, {"headings_1": {"content": "Included in the statement of financial position on page 21 of the Financial Statements are accumulated receivables amounting to UGX.2,044,012,980 in respect of YLP &", "page": 22, "level": 4}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "the Council the opportunities to utilize the funds to implement planned activities.", "metadata": {"headings": [{"headings_0": {"content": "However, there was no evidence that management made any effort to enforce YLP and UWEP recoveries. There is a risk that these funds may become uncollectible leading to a financial loss to the entity. Receivables represent an idle asset that denies", "page": 22, "level": 4}}, {"headings_1": {"content": "Included in the statement of financial position on page 21 of the Financial Statements are accumulated receivables amounting to UGX.2,044,012,980 in respect of YLP &", "page": 22, "level": 4}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "I advised the Accounting to ensure recovery of the receivables from the various", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting to ensure recovery of the receivables from the various", "page": 22, "level": 2}}, {"headings_1": {"content": "However, there was no evidence that management made any effort to enforce YLP and UWEP recoveries. There is a risk that these funds may become uncollectible leading to a financial loss to the entity. Receivables represent an idle asset that denies", "page": 22, "level": 4}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "groups.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting to ensure recovery of the receivables from the various", "page": 22, "level": 2}}, {"headings_1": {"content": "However, there was no evidence that management made any effort to enforce YLP and UWEP recoveries. There is a risk that these funds may become uncollectible leading to a financial loss to the entity. Receivables represent an idle asset that denies", "page": 22, "level": 4}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 22, "level": 3}}, {"headings_1": {"content": "I advised the Accounting to ensure recovery of the receivables from the various", "page": 22, "level": 2}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the", "metadata": {"headings": [{"headings_0": {"content": "In addition to the matters raised above, I consider it necessary to communicate the", "page": 22, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 22, "level": 3}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "following matters other than those presented or disclosed in the financial statements:", "metadata": {"headings": [{"headings_0": {"content": "In addition to the matters raised above, I consider it necessary to communicate the", "page": 22, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 22, "level": 3}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "6.0 Implementation of approved budget 6.1 Overall Revenue Performance", "metadata": {"headings": [{"headings_0": {"content": "6.0 Implementation of approved budget 6.1 Overall Revenue Performance", "page": 22, "level": 8}}, {"headings_1": {"content": "In addition to the matters raised above, I consider it necessary to communicate the", "page": 22, "level": 2}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "I noted that out of budgeted total revenue of UGX.34,320,006,485 for the year", "metadata": {"headings": [{"headings_0": {"content": "I noted that out of budgeted total revenue of UGX.34,320,006,485 for the year", "page": 22, "level": 2}}, {"headings_1": {"content": "6.0 Implementation of approved budget 6.1 Overall Revenue Performance", "page": 22, "level": 8}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "2021/2022, UGX.30,936,957,369 (90%) was realized.", "metadata": {"headings": [{"headings_0": {"content": "I noted that out of budgeted total revenue of UGX.34,320,006,485 for the year", "page": 22, "level": 2}}, {"headings_1": {"content": "6.0 Implementation of approved budget 6.1 Overall Revenue Performance", "page": 22, "level": 8}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "T he performance of each revenue source is summarized in the table below:", "metadata": {"headings": [{"headings_0": {"content": "T he performance of each revenue source is summarized in the table below:", "page": 22, "level": 2}}, {"headings_1": {"content": "I noted that out of budgeted total revenue of UGX.34,320,006,485 for the year", "page": 22, "level": 2}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": [["Local Revenue", "497,453,999", "497,004,131", "449,868", "99.9%"], ["Central Government grants", "28,113,411,068", "27,467,424,781", "645,986,287", "98%"], ["Transfers from other government units", "2,701,140,418", "2,521,461,161", "179,679,257", "93%"], ["External Assistance", "3,008,001,000", "451,067,296", "2,556,933,704", "15%"], ["**Total**", "34,320,006,485", "30,936,957,369", "3,383,049,116", "90%"]], "metadata": {"headings": [{"headings_0": {"content": "T he performance of each revenue source is summarized in the table below:", "page": 22, "level": 2}}, {"headings_1": {"content": "I noted that out of budgeted total revenue of UGX.34,320,006,485 for the year", "page": 22, "level": 2}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["Revenue Source", "Approved Budget", "warrants", "Variance", "%age of performance"], "type": "table"}}, {"content": "I observed that the entity collected all local revenue as planned. Failure to realize all", "metadata": {"headings": [{"headings_0": {"content": "I observed that the entity collected all local revenue as planned. Failure to realize all", "page": 23, "level": 2}}, {"headings_1": {"content": "T he performance of each revenue source is summarized in the table below:", "page": 22, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "the planned revenue negatively affected provision of services to the communities. \nThe Accounting Officer explained as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "I observed that the entity collected all local revenue as planned. Failure to realize all", "page": 23, "level": 2}}, {"headings_1": {"content": "T he performance of each revenue source is summarized in the table below:", "page": 22, "level": 2}}, [{"headings_0": {"content": "I observed that the entity collected all local revenue as planned. Failure to realize all", "page": 23, "level": 2}}, {"headings_1": {"content": "T he performance of each revenue source is summarized in the table below:", "page": 22, "level": 2}}]], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Local Revenue", "The district collected more than was budgeted.", "\uf0b7 All activities were fully funded to the full extent of the budget."], ["Central Government Grants", "This was caused by budget cuts from MoFPED and the district had communicated to MoFPED for the funds to be revoted", "\uf0b7 Construction works for schools and health centres remained incomplete which affected delivery of education and the community. health services to"], ["Transfers received from other government units", "This was caused by the fact that URF, UNEB, MGLSD, MOLG (PRELNOR) & MOH send money their discretion. at", "improvement \uf0b7 Failure to fund URF, UWEP and You the projects negatively affected expected of livelihoods \uf0b7 Failure to fund Prelnor projects negatively expected improvement of livelihoods and health services were affected as well. affected"], ["External Assistance", "This was caused by the fact that the donors send money at their discretion", "\uf0b7 Health services were negatively affected in terms of immunisation, treating of Tuberculosis and Malaria, \uf0b7 Constructions of school facilities and rehabilitations of boreholes which affected education services and clean water services."]], "metadata": {"headings": [{"headings_0": {"content": "I observed that the entity collected all local revenue as planned. Failure to realize all", "page": 23, "level": 2}}, {"headings_1": {"content": "T he performance of each revenue source is summarized in the table below:", "page": 22, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["Category", "Management response clearly indicating causes", "Effects on service delivery"], "type": "table"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED, Other agencies and donors to", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with MoFPED, Other agencies and donors to", "page": 23, "level": 2}}, {"headings_1": {"content": "I observed that the entity collected all local revenue as planned. Failure to realize all", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "ensure that all budgeted funds are realized. \n6.2 Absorption of funds", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with MoFPED, Other agencies and donors to", "page": 23, "level": 2}}, {"headings_1": {"content": "I observed that the entity collected all local revenue as planned. Failure to realize all", "page": 23, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to liaise with MoFPED, Other agencies and donors to", "page": 23, "level": 2}}, {"headings_1": {"content": "I observed that the entity collected all local revenue as planned. Failure to realize all", "page": 23, "level": 2}}]], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Out of the total receipts for the financial year of UGX.30,936,957,369,", "metadata": {"headings": [{"headings_0": {"content": "Out of the total receipts for the financial year of UGX.30,936,957,369,", "page": 23, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise with MoFPED, Other agencies and donors to", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "UGX.23,672,732,188 (77%) was spent by the entity resulting in an unspent balance of UGX.7,264,225,181 (23%). The unspent balance at the end of the financial year was", "metadata": {"headings": [{"headings_0": {"content": "UGX.23,672,732,188 (77%) was spent by the entity resulting in an unspent balance of UGX.7,264,225,181 (23%). The unspent balance at the end of the financial year was", "page": 23, "level": 4}}, {"headings_1": {"content": "Out of the total receipts for the financial year of UGX.30,936,957,369,", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "subsequently swept back to the consolidated fund account.", "metadata": {"headings": [{"headings_0": {"content": "UGX.23,672,732,188 (77%) was spent by the entity resulting in an unspent balance of UGX.7,264,225,181 (23%). The unspent balance at the end of the financial year was", "page": 23, "level": 4}}, {"headings_1": {"content": "Out of the total receipts for the financial year of UGX.30,936,957,369,", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "T he funds that were not absorbed were meant for the following activities which were", "metadata": {"headings": [{"headings_0": {"content": "T he funds that were not absorbed were meant for the following activities which were", "page": 23, "level": 2}}, {"headings_1": {"content": "UGX.23,672,732,188 (77%) was spent by the entity resulting in an unspent balance of UGX.7,264,225,181 (23%). The unspent balance at the end of the financial year was", "page": 23, "level": 4}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "subsequently partially or not implemented at all;", "metadata": {"headings": [{"headings_0": {"content": "T he funds that were not absorbed were meant for the following activities which were", "page": 23, "level": 2}}, {"headings_1": {"content": "UGX.23,672,732,188 (77%) was spent by the entity resulting in an unspent balance of UGX.7,264,225,181 (23%). The unspent balance at the end of the financial year was", "page": 23, "level": 4}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["1", "", "Payment of wage, gratuity, pension gratuity arrears and development", "5,213,209,486"], ["2", "Classroom construction and rehabilitation", "Transfers to Palaro Seed School (UGIFT)", "126,903,429"], ["3", "Classroom construction and rehabilitation", "Transfers to Sir Samuel Baker Secondary school (UGIFT)", "1,180,894,413"], ["4", "Classroom construction and rehabilitation", "Transfers to Laminto P/s (non- wage)", "62,622,508"], ["5", "OPD and other ward Construction and Rehabilitation", "Transfers to Omel Apem HCII", "598,013,277"]], "metadata": {"headings": [{"headings_0": {"content": "T he funds that were not absorbed were meant for the following activities which were", "page": 23, "level": 2}}, {"headings_1": {"content": "UGX.23,672,732,188 (77%) was spent by the entity resulting in an unspent balance of UGX.7,264,225,181 (23%). The unspent balance at the end of the financial year was", "page": 23, "level": 4}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["No", "Out-put", "Activity", "Amount- Unspent"], "type": "table"}}, {"content": [["6", "", "Payments to individuals", "6,917,737"], ["7", "", "Jonako Investments Limited", "8,258,840"], ["8", "", "Estate of late Okema A Raymond", "61,776,251"], ["9", "", "Kal Ali B Paicho PDM SACCO", "7,051,875"], ["10", "", "Payments to individuals", "1,680,741"], ["", "**Total**", "", "**7,267,328,557**"]], "metadata": {"headings": [{"headings_0": {"content": "T he funds that were not absorbed were meant for the following activities which were", "page": 23, "level": 2}}, {"headings_1": {"content": "UGX.23,672,732,188 (77%) was spent by the entity resulting in an unspent balance of UGX.7,264,225,181 (23%). The unspent balance at the end of the financial year was", "page": 23, "level": 4}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["No", "Out-put", "Activity", "Amount- Unspent"], "type": "table"}}, {"content": "As a result of failure to absorb funds;", "metadata": {"headings": [{"headings_0": {"content": "As a result of failure to absorb funds;", "page": 24, "level": 2}}, {"headings_1": {"content": "T he funds that were not absorbed were meant for the following activities which were", "page": 23, "level": 2}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "\uf0b7 Two classroom blocks at Laminto Primary school were not renovated. \uf0b7 Renovation works at Sir Samuel Baker were not implemented. \uf0b7 Students in Palaro Sub County have no access to education services due to limited", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Two classroom blocks at Laminto Primary school were not renovated. \uf0b7 Renovation works at Sir Samuel Baker were not implemented. \uf0b7 Students in Palaro Sub County have no access to education services due to limited", "page": 24, "level": 4}}, {"headings_1": {"content": "As a result of failure to absorb funds;", "page": 24, "level": 2}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "education facilities.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Two classroom blocks at Laminto Primary school were not renovated. \uf0b7 Renovation works at Sir Samuel Baker were not implemented. \uf0b7 Students in Palaro Sub County have no access to education services due to limited", "page": 24, "level": 4}}, {"headings_1": {"content": "As a result of failure to absorb funds;", "page": 24, "level": 2}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "\uf0b7 Citizens in Omel Sub county have to move long distances to attain health services", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Citizens in Omel Sub county have to move long distances to attain health services", "page": 24, "level": 2}}, {"headings_1": {"content": "\uf0b7 Two classroom blocks at Laminto Primary school were not renovated. \uf0b7 Renovation works at Sir Samuel Baker were not implemented. \uf0b7 Students in Palaro Sub County have no access to education services due to limited", "page": 24, "level": 4}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "from health centres in neighboring Sub counties due to incomplete health facilities", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Citizens in Omel Sub county have to move long distances to attain health services", "page": 24, "level": 2}}, {"headings_1": {"content": "\uf0b7 Two classroom blocks at Laminto Primary school were not renovated. \uf0b7 Renovation works at Sir Samuel Baker were not implemented. \uf0b7 Students in Palaro Sub County have no access to education services due to limited", "page": 24, "level": 4}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "\uf0b7 Kal Ali B Paicho PDM SACCO was not funded hence demotivating the SACCOs. \uf0b7 Estate of Late Okema A Raymond was not paid retirement/ death pension and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Kal Ali B Paicho PDM SACCO was not funded hence demotivating the SACCOs. \uf0b7 Estate of Late Okema A Raymond was not paid retirement/ death pension and", "page": 24, "level": 4}}, {"headings_1": {"content": "\uf0b7 Citizens in Omel Sub county have to move long distances to attain health services", "page": 24, "level": 2}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "gratuity. \nThe Accounting officer explained the following for the under absorption of funds;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Kal Ali B Paicho PDM SACCO was not funded hence demotivating the SACCOs. \uf0b7 Estate of Late Okema A Raymond was not paid retirement/ death pension and", "page": 24, "level": 4}}, {"headings_1": {"content": "\uf0b7 Citizens in Omel Sub county have to move long distances to attain health services", "page": 24, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Kal Ali B Paicho PDM SACCO was not funded hence demotivating the SACCOs. \uf0b7 Estate of Late Okema A Raymond was not paid retirement/ death pension and", "page": 24, "level": 4}}, {"headings_1": {"content": "\uf0b7 Citizens in Omel Sub county have to move long distances to attain health services", "page": 24, "level": 2}}]], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["1", "Payment of wage, gratuity, pension gratuity arrears and development", "\uf0b7 Delayed clearance to fill some key positions by the MoPS like position of District Planner. \uf0b7 Failure of the District to attract staff in key positions like District Engineer, District Health Officer, District Commercial Officer. \uf0b7 Some staff getting half pay due to disciplinary cases (Interdiction) \uf0b7 Some payments bounced due to wrong account details"], ["2", "Transfers to Palaro Seed School (UGIFT)", "\uf0b7 This was caused by the delay by the contractor to complete the work for certificate to be raised; however the work is near completion."], ["3", "Transfers to Sir Samuel Baker Secondary school (UGIFT)", "\uf0b7 This was caused by the long process of hybrid procurement by the"], ["4", "Transfers to Laminto P/s (non- wage)", "\uf0b7 This was caused by delay of the contractor to complete the renovation; hence funds could not be paid for incomplete work."], ["5", "Transfers to Omel Apem HCII", "\uf0b7 This was caused by the long process of hybrid procurement by the Ministry of Health."]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Kal Ali B Paicho PDM SACCO was not funded hence demotivating the SACCOs. \uf0b7 Estate of Late Okema A Raymond was not paid retirement/ death pension and", "page": 24, "level": 4}}, {"headings_1": {"content": "\uf0b7 Citizens in Omel Sub county have to move long distances to attain health services", "page": 24, "level": 2}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["No", "Activity", "Management explanations for unspent funds"], "type": "table"}}, {"content": "I advised the Accounting Officer to ensure that procurements and recruitments are undertaken in time and to also ensure that construction contracts are adequately managed. \n7.0 \nImplementation of Selected Service Delivery Activities", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Kal Ali B Paicho PDM SACCO was not funded hence demotivating the SACCOs. \uf0b7 Estate of Late Okema A Raymond was not paid retirement/ death pension and", "page": 24, "level": 4}}, {"headings_1": {"content": "\uf0b7 Citizens in Omel Sub county have to move long distances to attain health services", "page": 24, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Kal Ali B Paicho PDM SACCO was not funded hence demotivating the SACCOs. \uf0b7 Estate of Late Okema A Raymond was not paid retirement/ death pension and", "page": 24, "level": 4}}, {"headings_1": {"content": "\uf0b7 Citizens in Omel Sub county have to move long distances to attain health services", "page": 24, "level": 2}}]], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Out of the district budget of UGX.34,313,773,463, 71% was spent on employee costs", "metadata": {"headings": [{"headings_0": {"content": "Out of the district budget of UGX.34,313,773,463, 71% was spent on employee costs", "page": 24, "level": 2}}, {"headings_1": {"content": "\uf0b7 Kal Ali B Paicho PDM SACCO was not funded hence demotivating the SACCOs. \uf0b7 Estate of Late Okema A Raymond was not paid retirement/ death pension and", "page": 24, "level": 4}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "(which has been reported above as KAM) and the balance was utilised in major", "metadata": {"headings": [{"headings_0": {"content": "(which has been reported above as KAM) and the balance was utilised in major", "page": 24, "level": 2}}, {"headings_1": {"content": "Out of the district budget of UGX.34,313,773,463, 71% was spent on employee costs", "page": 24, "level": 2}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "interventions. I undertook a review of these interventions to assess the extent of", "metadata": {"headings": [{"headings_0": {"content": "interventions. I undertook a review of these interventions to assess the extent of", "page": 24, "level": 2}}, {"headings_1": {"content": "(which has been reported above as KAM) and the balance was utilised in major", "page": 24, "level": 2}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "service delivery;", "metadata": {"headings": [{"headings_0": {"content": "interventions. I undertook a review of these interventions to assess the extent of", "page": 24, "level": 2}}, {"headings_1": {"content": "(which has been reported above as KAM) and the balance was utilised in major", "page": 24, "level": 2}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "1. Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "1. Parish Development Model", "page": 24, "level": 2}}, {"headings_1": {"content": "interventions. I undertook a review of these interventions to assess the extent of", "page": 24, "level": 2}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "2. Ex-gratia Payments", "metadata": {"headings": [{"headings_0": {"content": "1. Parish Development Model", "page": 24, "level": 2}}, {"headings_1": {"content": "interventions. I undertook a review of these interventions to assess the extent of", "page": 24, "level": 2}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "list"}}, {"content": "7.1 Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "7.1 Parish Development Model", "page": 25, "level": 3}}, {"headings_1": {"content": "1. Parish Development Model", "page": 24, "level": 2}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The Parish Development Model is a Government strategy for wealth creation and", "metadata": {"headings": [{"headings_0": {"content": "7.1 Parish Development Model", "page": 25, "level": 3}}, {"headings_1": {"content": "1. Parish Development Model", "page": 24, "level": 2}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "employment generation at the Parish level as the lowest economic planning unit. It is expected to cover 10,594 parishes, for which Gulu DLG has 47 gazzetted parishes.", "metadata": {"headings": [{"headings_0": {"content": "employment generation at the Parish level as the lowest economic planning unit. It is expected to cover 10,594 parishes, for which Gulu DLG has 47 gazzetted parishes.", "page": 25, "level": 4}}, {"headings_1": {"content": "7.1 Parish Development Model", "page": 25, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "I designed audit procedures to establish whether Government instituted the", "metadata": {"headings": [{"headings_0": {"content": "I designed audit procedures to establish whether Government instituted the", "page": 25, "level": 2}}, {"headings_1": {"content": "employment generation at the Parish level as the lowest economic planning unit. It is expected to cover 10,594 parishes, for which Gulu DLG has 47 gazzetted parishes.", "page": 25, "level": 4}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "institutional and operational frameworks/structure for the successful implementation", "metadata": {"headings": [{"headings_0": {"content": "I designed audit procedures to establish whether Government instituted the", "page": 25, "level": 2}}, {"headings_1": {"content": "employment generation at the Parish level as the lowest economic planning unit. It is expected to cover 10,594 parishes, for which Gulu DLG has 47 gazzetted parishes.", "page": 25, "level": 4}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "of the PDM and whether the funds released had been put to intended use. Below", "metadata": {"headings": [{"headings_0": {"content": "of the PDM and whether the funds released had been put to intended use. Below", "page": 25, "level": 2}}, {"headings_1": {"content": "I designed audit procedures to establish whether Government instituted the", "page": 25, "level": 2}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "are my observations;", "metadata": {"headings": [{"headings_0": {"content": "of the PDM and whether the funds released had been put to intended use. Below", "page": 25, "level": 2}}, {"headings_1": {"content": "I designed audit procedures to establish whether Government instituted the", "page": 25, "level": 2}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "7.1.1 Budget Allocation", "metadata": {"headings": [{"headings_0": {"content": "7.1.1 Budget Allocation", "page": 25, "level": 3}}, {"headings_1": {"content": "of the PDM and whether the funds released had been put to intended use. Below", "page": 25, "level": 2}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "I reviewed the approved/revised PDM budget allocation for the Financial Year", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the approved/revised PDM budget allocation for the Financial Year", "page": 25, "level": 2}}, {"headings_1": {"content": "7.1.1 Budget Allocation", "page": 25, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "2021/2022 and noted that Gulu DLG had an approved budget of UGX.817,287,144.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the approved/revised PDM budget allocation for the Financial Year", "page": 25, "level": 2}}, {"headings_1": {"content": "7.1.1 Budget Allocation", "page": 25, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Out of this, the district received UGX.570,563,830 (70%) leading to a shortfall of UGX.246,723,326 (30%) as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Out of this, the district received UGX.570,563,830 (70%) leading to a shortfall of UGX.246,723,326 (30%) as shown in the table below.", "page": 25, "level": 4}}, {"headings_1": {"content": "I reviewed the approved/revised PDM budget allocation for the Financial Year", "page": 25, "level": 2}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": [["1", "Revolving fund", "561,480,083", "280,740,040", "280,740,043"], ["2", "Administrative costs", "47,026,620", "107,662,188", "(60,635,568)"], ["3", "Gadgets and tools", "79,856,523", "53,237,683", "26,618,840"], ["4", "Staff costs", "128,923,919", "128,923,919", "0"], ["5", "Repurposed funds\u2013 Productions & Marketing Circular BPD86/150/1", "0", "56,000,000", "-56,000,0000"], ["6", "Additional Productions & Marketing PDM fund\u2013", "0", "4,635,568", "-4,635,568"], ["", "**Total**", "**817,287,145**", "**570,563,830**", "**246,723,326**"]], "metadata": {"headings": [{"headings_0": {"content": "Out of this, the district received UGX.570,563,830 (70%) leading to a shortfall of UGX.246,723,326 (30%) as shown in the table below.", "page": 25, "level": 4}}, {"headings_1": {"content": "I reviewed the approved/revised PDM budget allocation for the Financial Year", "page": 25, "level": 2}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["SN", "Purpose", "Budgeted amount", "Released amount", "Variance"], "type": "table"}}, {"content": "As a result, funds available for implementation of PDM activities were not sufficient to meet the original activity planned targets. For instance, only 46 (98%) of the", "metadata": {"headings": [{"headings_0": {"content": "As a result, funds available for implementation of PDM activities were not sufficient to meet the original activity planned targets. For instance, only 46 (98%) of the", "page": 25, "level": 4}}, {"headings_1": {"content": "Out of this, the district received UGX.570,563,830 (70%) leading to a shortfall of UGX.246,723,326 (30%) as shown in the table below.", "page": 25, "level": 4}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "planned 47 SACCOs were funded by the District with each receiving UGX.7,051,875, leaving out 01 (2%) SACCOs because they submitted wrong accounts information to", "metadata": {"headings": [{"headings_0": {"content": "As a result, funds available for implementation of PDM activities were not sufficient to meet the original activity planned targets. For instance, only 46 (98%) of the", "page": 25, "level": 4}}, {"headings_1": {"content": "Out of this, the district received UGX.570,563,830 (70%) leading to a shortfall of UGX.246,723,326 (30%) as shown in the table below.", "page": 25, "level": 4}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "the District out of the initially planned UGX.17,000,000.", "metadata": {"headings": [{"headings_0": {"content": "the District out of the initially planned UGX.17,000,000.", "page": 25, "level": 2}}, {"headings_1": {"content": "As a result, funds available for implementation of PDM activities were not sufficient to meet the original activity planned targets. For instance, only 46 (98%) of the", "page": 25, "level": 4}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the shortcoming and explained that payment to Kal Ali B SACCO group bounced and management had written to MoFPED for the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer acknowledged the shortcoming and explained that payment to Kal Ali B SACCO group bounced and management had written to MoFPED for the", "page": 25, "level": 4}}, {"headings_1": {"content": "the District out of the initially planned UGX.17,000,000.", "page": 25, "level": 2}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "funds to be re-voted back in the financial year 2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer acknowledged the shortcoming and explained that payment to Kal Ali B SACCO group bounced and management had written to MoFPED for the", "page": 25, "level": 4}}, {"headings_1": {"content": "the District out of the initially planned UGX.17,000,000.", "page": 25, "level": 2}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED to ensure that all budgeted funds are realized for appropriate implementation of the PDM activities. Additionally,", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with MoFPED to ensure that all budgeted funds are realized for appropriate implementation of the PDM activities. Additionally,", "page": 25, "level": 4}}, {"headings_1": {"content": "The Accounting Officer acknowledged the shortcoming and explained that payment to Kal Ali B SACCO group bounced and management had written to MoFPED for the", "page": 25, "level": 4}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "unimplemented activities should be rolled over to the next financial year.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise with MoFPED to ensure that all budgeted funds are realized for appropriate implementation of the PDM activities. Additionally,", "page": 25, "level": 4}}, {"headings_1": {"content": "The Accounting Officer acknowledged the shortcoming and explained that payment to Kal Ali B SACCO group bounced and management had written to MoFPED for the", "page": 25, "level": 4}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "7.1.2 Repurposing and utilization of PDM funds", "metadata": {"headings": [{"headings_0": {"content": "7.1.2 Repurposing and utilization of PDM funds", "page": 25, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise with MoFPED to ensure that all budgeted funds are realized for appropriate implementation of the PDM activities. Additionally,", "page": 25, "level": 4}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The district repurposed funds meant for gadgets & tools and staff costs to the revolving funds and Administrative Costs as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "The district repurposed funds meant for gadgets & tools and staff costs to the revolving funds and Administrative Costs as shown in the table below:", "page": 25, "level": 4}}, {"headings_1": {"content": "7.1.2 Repurposing and utilization of PDM funds", "page": 25, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": [["Release", "56,000,000", "47,026,620", "53,237,683", "128,923,919", "280,740,040", ""]], "metadata": {"headings": [{"headings_0": {"content": "The district repurposed funds meant for gadgets & tools and staff costs to the revolving funds and Administrative Costs as shown in the table below:", "page": 25, "level": 4}}, {"headings_1": {"content": "7.1.2 Repurposing and utilization of PDM funds", "page": 25, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["Description", "Prodn Mkting dept &", "Administrati ve costs", "Gadgets and tools", "Staff costs", "Revolving fund", "Remarks"], "type": "table"}}, {"content": [["Funds repurposed", "(56,000,000 )", "56,000,000", "(53,237,683)", "0", "53,237,683", "\\- All funds for gadgets and tools were repurposed to revolving funds. - Repurposed funds from Prodn /Mrkting"], ["Additional PDM funds", "0", "4,635,568", "0", "0", "0", "Additional funding Administrative costs for"], ["**Funds available to spend**", "", "**107,662,188**", "**0**", "**128,923,919**", "**333,977,723**", ""]], "metadata": {"headings": [{"headings_0": {"content": "The district repurposed funds meant for gadgets & tools and staff costs to the revolving funds and Administrative Costs as shown in the table below:", "page": 25, "level": 4}}, {"headings_1": {"content": "7.1.2 Repurposing and utilization of PDM funds", "page": 25, "level": 3}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["Description", "Prodn Mkting dept &", "Administrati ve costs", "Gadgets and tools", "Staff costs", "Revolving fund", "Remarks"], "type": "table"}}, {"content": "I undertook a review of the utilization of funds for Revolving fund worth UGX.333,977,723, administrative costs of UGX.107,662,188 and staff cost of", "metadata": {"headings": [{"headings_0": {"content": "I undertook a review of the utilization of funds for Revolving fund worth UGX.333,977,723, administrative costs of UGX.107,662,188 and staff cost of", "page": 26, "level": 4}}, {"headings_1": {"content": "The district repurposed funds meant for gadgets & tools and staff costs to the revolving funds and Administrative Costs as shown in the table below:", "page": 25, "level": 4}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "UGX.128,923,919; and observed the following:", "metadata": {"headings": [{"headings_0": {"content": "I undertook a review of the utilization of funds for Revolving fund worth UGX.333,977,723, administrative costs of UGX.107,662,188 and staff cost of", "page": 26, "level": 4}}, {"headings_1": {"content": "The district repurposed funds meant for gadgets & tools and staff costs to the revolving funds and Administrative Costs as shown in the table below:", "page": 25, "level": 4}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "7.1.3 Revolving fund", "metadata": {"headings": [{"headings_0": {"content": "7.1.3 Revolving fund", "page": 26, "level": 3}}, {"headings_1": {"content": "I undertook a review of the utilization of funds for Revolving fund worth UGX.333,977,723, administrative costs of UGX.107,662,188 and staff cost of", "page": 26, "level": 4}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The district was supposed to disburse UGX.324,386,250 to 47 registered SACCOS. I undertook analysis of the disbursement and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "7.1.3 Revolving fund", "page": 26, "level": 3}}, {"headings_1": {"content": "I undertook a review of the utilization of funds for Revolving fund worth UGX.333,977,723, administrative costs of UGX.107,662,188 and staff cost of", "page": 26, "level": 4}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "a) Funds diverted", "metadata": {"headings": [{"headings_0": {"content": "a) Funds diverted", "page": 26, "level": 3}}, {"headings_1": {"content": "7.1.3 Revolving fund", "page": 26, "level": 3}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "I noted that a total of UGX.53,237,683 for gadgets and tools was diverted to revolving fund for subsequent disbursement to registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to", "metadata": {"headings": [{"headings_0": {"content": "I noted that a total of UGX.53,237,683 for gadgets and tools was diverted to revolving fund for subsequent disbursement to registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to", "page": 26, "level": 4}}, {"headings_1": {"content": "a) Funds diverted", "page": 26, "level": 3}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "the vote. \nInitially planned procurement of gadgets and tools could not be implemented. As", "metadata": {"headings": [{"headings_0": {"content": "I noted that a total of UGX.53,237,683 for gadgets and tools was diverted to revolving fund for subsequent disbursement to registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to", "page": 26, "level": 4}}, {"headings_1": {"content": "a) Funds diverted", "page": 26, "level": 3}}, [{"headings_0": {"content": "I noted that a total of UGX.53,237,683 for gadgets and tools was diverted to revolving fund for subsequent disbursement to registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to", "page": 26, "level": 4}}, {"headings_1": {"content": "a) Funds diverted", "page": 26, "level": 3}}]], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "a result, monitoring and supervision of SACCO activities was hindered.", "metadata": {"headings": [{"headings_0": {"content": "a result, monitoring and supervision of SACCO activities was hindered.", "page": 26, "level": 2}}, {"headings_1": {"content": "I noted that a total of UGX.53,237,683 for gadgets and tools was diverted to revolving fund for subsequent disbursement to registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to", "page": 26, "level": 4}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The Accounting Officer explained that UGX.53,237,683 diverted from gadgets and tools was based on a PS/ST circular dated 20 th May 2022 ref.BPD86/150/01 where", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that UGX.53,237,683 diverted from gadgets and tools was based on a PS/ST circular dated 20 th May 2022 ref.BPD86/150/01 where", "page": 26, "level": 4}}, {"headings_1": {"content": "a result, monitoring and supervision of SACCO activities was hindered.", "page": 26, "level": 2}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "it was guided that part of the funds under staff costs, gadgets & tools be repurposed for the Parish Revolving funds with the same votes. Therefore, those", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that UGX.53,237,683 diverted from gadgets and tools was based on a PS/ST circular dated 20 th May 2022 ref.BPD86/150/01 where", "page": 26, "level": 4}}, {"headings_1": {"content": "a result, monitoring and supervision of SACCO activities was hindered.", "page": 26, "level": 2}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "funds were accordingly disbursed to the 47 PDM SACCOs as directed and the funds are still held in the respective SACCO accounts.", "metadata": {"headings": [{"headings_0": {"content": "funds were accordingly disbursed to the 47 PDM SACCOs as directed and the funds are still held in the respective SACCO accounts.", "page": 26, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that UGX.53,237,683 diverted from gadgets and tools was based on a PS/ST circular dated 20 th May 2022 ref.BPD86/150/01 where", "page": 26, "level": 4}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "7.1.4 Administrative Costs", "metadata": {"headings": [{"headings_0": {"content": "7.1.4 Administrative Costs", "page": 26, "level": 3}}, {"headings_1": {"content": "funds were accordingly disbursed to the 47 PDM SACCOs as directed and the funds are still held in the respective SACCO accounts.", "page": 26, "level": 4}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The administrative costs were meant for coordinating operations and implementing", "metadata": {"headings": [{"headings_0": {"content": "The administrative costs were meant for coordinating operations and implementing", "page": 26, "level": 2}}, {"headings_1": {"content": "7.1.4 Administrative Costs", "page": 26, "level": 3}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "administrative structures at the district/municipality, sub county and parish level for the effective implementation of the PDM. A detailed breakdown of the administrative costs is shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "The administrative costs were meant for coordinating operations and implementing", "page": 26, "level": 2}}, {"headings_1": {"content": "7.1.4 Administrative Costs", "page": 26, "level": 3}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**1**", "Mobilization and community sensitization & Monitoring and Supervision by DEC/ senior management", "47,026,620"], ["", "**TOTAL**", "**47,026,620**"]], "metadata": {"headings": [{"headings_0": {"content": "The administrative costs were meant for coordinating operations and implementing", "page": 26, "level": 2}}, {"headings_1": {"content": "7.1.4 Administrative Costs", "page": 26, "level": 3}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["S/N", "Description", "Amounts(UGX)"], "type": "table"}}, {"content": "I however, noted that an additional UGX.56,000,000 from production and marketing", "metadata": {"headings": [{"headings_0": {"content": "I however, noted that an additional UGX.56,000,000 from production and marketing", "page": 26, "level": 2}}, {"headings_1": {"content": "The administrative costs were meant for coordinating operations and implementing", "page": 26, "level": 2}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Department was diverted to the Administrative cost without the approval of the", "metadata": {"headings": [{"headings_0": {"content": "I however, noted that an additional UGX.56,000,000 from production and marketing", "page": 26, "level": 2}}, {"headings_1": {"content": "The administrative costs were meant for coordinating operations and implementing", "page": 26, "level": 2}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Minister of Finance and Parliament.", "metadata": {"headings": [{"headings_0": {"content": "Minister of Finance and Parliament.", "page": 26, "level": 2}}, {"headings_1": {"content": "I however, noted that an additional UGX.56,000,000 from production and marketing", "page": 26, "level": 2}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "I however noted that the district expenditure of UGX.107,662,188 on administrative costs was adequately supported with required documents of accountability. For", "metadata": {"headings": [{"headings_0": {"content": "I however noted that the district expenditure of UGX.107,662,188 on administrative costs was adequately supported with required documents of accountability. For", "page": 27, "level": 4}}, {"headings_1": {"content": "Minister of Finance and Parliament.", "page": 26, "level": 2}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "example, payment sheets, receipts, reports and attendance sheets were attached where necessary.", "metadata": {"headings": [{"headings_0": {"content": "I however noted that the district expenditure of UGX.107,662,188 on administrative costs was adequately supported with required documents of accountability. For", "page": 27, "level": 4}}, {"headings_1": {"content": "Minister of Finance and Parliament.", "page": 26, "level": 2}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "7.1.5 Staff Costs", "metadata": {"headings": [{"headings_0": {"content": "7.1.5 Staff Costs", "page": 27, "level": 3}}, {"headings_1": {"content": "I however noted that the district expenditure of UGX.107,662,188 on administrative costs was adequately supported with required documents of accountability. For", "page": 27, "level": 4}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "These funds were meant for the recruitment and payment of salaries for the Parish Chiefs whose main role is to mobilize, sensitize and create awareness on PDM", "metadata": {"headings": [{"headings_0": {"content": "These funds were meant for the recruitment and payment of salaries for the Parish Chiefs whose main role is to mobilize, sensitize and create awareness on PDM", "page": 27, "level": 4}}, {"headings_1": {"content": "7.1.5 Staff Costs", "page": 27, "level": 3}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "programs to the community, as well as coordinate and support implementation of", "metadata": {"headings": [{"headings_0": {"content": "These funds were meant for the recruitment and payment of salaries for the Parish Chiefs whose main role is to mobilize, sensitize and create awareness on PDM", "page": 27, "level": 4}}, {"headings_1": {"content": "7.1.5 Staff Costs", "page": 27, "level": 3}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "PDM activities among others. The following were observed;", "metadata": {"headings": [{"headings_0": {"content": "PDM activities among others. The following were observed;", "page": 27, "level": 2}}, {"headings_1": {"content": "These funds were meant for the recruitment and payment of salaries for the Parish Chiefs whose main role is to mobilize, sensitize and create awareness on PDM", "page": 27, "level": 4}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "I noted that out of UGX.128,923,919 released, UGX.128,102,007 was spent and", "metadata": {"headings": [{"headings_0": {"content": "I noted that out of UGX.128,923,919 released, UGX.128,102,007 was spent and", "page": 27, "level": 2}}, {"headings_1": {"content": "PDM activities among others. The following were observed;", "page": 27, "level": 2}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "properly accounted for the balance of UGX.821,912 was bounced salary for one parish chief for the months of May 2022 and June 2022 which was swept back to the consolidated fund.", "metadata": {"headings": [{"headings_0": {"content": "I noted that out of UGX.128,923,919 released, UGX.128,102,007 was spent and", "page": 27, "level": 2}}, {"headings_1": {"content": "PDM activities among others. The following were observed;", "page": 27, "level": 2}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "The affected parish chief was demoralized by this action.", "metadata": {"headings": [{"headings_0": {"content": "The affected parish chief was demoralized by this action.", "page": 27, "level": 2}}, {"headings_1": {"content": "I noted that out of UGX.128,923,919 released, UGX.128,102,007 was spent and", "page": 27, "level": 2}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The Accounting Officer indicated management had written to MoFPED for funds to be re-voted back in the financial year 2022/23. \nI advised the Accounting Officer to make a follow up of unspent funds to have the missed salary paid.", "metadata": {"headings": [{"headings_0": {"content": "The affected parish chief was demoralized by this action.", "page": 27, "level": 2}}, {"headings_1": {"content": "I noted that out of UGX.128,923,919 released, UGX.128,102,007 was spent and", "page": 27, "level": 2}}, [{"headings_0": {"content": "The affected parish chief was demoralized by this action.", "page": 27, "level": 2}}, {"headings_1": {"content": "I noted that out of UGX.128,923,919 released, UGX.128,102,007 was spent and", "page": 27, "level": 2}}]], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "7.1.6 Contradictory PDM implementation guidelines/directives", "metadata": {"headings": [{"headings_0": {"content": "7.1.6 Contradictory PDM implementation guidelines/directives", "page": 27, "level": 3}}, {"headings_1": {"content": "The affected parish chief was demoralized by this action.", "page": 27, "level": 2}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "From my review of the implementation of PDM activities, I noted that the entity", "metadata": {"headings": [{"headings_0": {"content": "From my review of the implementation of PDM activities, I noted that the entity", "page": 27, "level": 2}}, {"headings_1": {"content": "7.1.6 Contradictory PDM implementation guidelines/directives", "page": 27, "level": 3}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "received numerous guidance\u2019s from different authorities and at times they appeared", "metadata": {"headings": [{"headings_0": {"content": "From my review of the implementation of PDM activities, I noted that the entity", "page": 27, "level": 2}}, {"headings_1": {"content": "7.1.6 Contradictory PDM implementation guidelines/directives", "page": 27, "level": 3}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "contradictory therefore causing challenges during implementation. Some of these", "metadata": {"headings": [{"headings_0": {"content": "contradictory therefore causing challenges during implementation. Some of these", "page": 27, "level": 2}}, {"headings_1": {"content": "From my review of the implementation of PDM activities, I noted that the entity", "page": 27, "level": 2}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "guidance\u2019s include:", "metadata": {"headings": [{"headings_0": {"content": "contradictory therefore causing challenges during implementation. Some of these", "page": 27, "level": 2}}, {"headings_1": {"content": "From my review of the implementation of PDM activities, I noted that the entity", "page": 27, "level": 2}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Transfer of funds to PDM SACCOs", "PDM Secretariat", "Funds should go direct to PDM SACCO accounts in commercial banks"], [null, "PSST", "Funds to be sent to entity General Fund Accounts"], ["Diversion/ re- allocation of funds", "PSST", "letter Referenced BPD86/150/01 and dated 20 th May 2022 stated that funds budgeted for under gadgets and tools should be repurposed to the Parish Revolving Fund"], [null, "Public Finance Management Regulation", "Regulation 16(1) of the PFMR. 2016 states that an Accounting Officer may request the Minister for approval to vary, within a vote, the amount of money allocated to the vote."]], "metadata": {"headings": [{"headings_0": {"content": "contradictory therefore causing challenges during implementation. Some of these", "page": 27, "level": 2}}, {"headings_1": {"content": "From my review of the implementation of PDM activities, I noted that the entity", "page": 27, "level": 2}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "columns": ["Subject/Area", "Issuing Authority", "Guideline"], "type": "table"}}, {"content": "Contradictory guidance negatively affected progress of implementation of PDM", "metadata": {"headings": [{"headings_0": {"content": "Contradictory guidance negatively affected progress of implementation of PDM", "page": 27, "level": 2}}, {"headings_1": {"content": "contradictory therefore causing challenges during implementation. Some of these", "page": 27, "level": 2}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "activities.", "metadata": {"headings": [{"headings_0": {"content": "Contradictory guidance negatively affected progress of implementation of PDM", "page": 27, "level": 2}}, {"headings_1": {"content": "contradictory therefore causing challenges during implementation. Some of these", "page": 27, "level": 2}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "I informed the Accounting Officer that the matter will be brought to the attention of", "metadata": {"headings": [{"headings_0": {"content": "I informed the Accounting Officer that the matter will be brought to the attention of", "page": 27, "level": 2}}, {"headings_1": {"content": "Contradictory guidance negatively affected progress of implementation of PDM", "page": 27, "level": 2}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "the relevant authorities. I advised the PDM secretariat to review the various \nguidance\u2019s issued with view of harmonizing guidance given to implementers of PDM activities.", "metadata": {"headings": [{"headings_0": {"content": "I informed the Accounting Officer that the matter will be brought to the attention of", "page": 27, "level": 2}}, {"headings_1": {"content": "Contradictory guidance negatively affected progress of implementation of PDM", "page": 27, "level": 2}}, [{"headings_0": {"content": "I informed the Accounting Officer that the matter will be brought to the attention of", "page": 27, "level": 2}}, {"headings_1": {"content": "Contradictory guidance negatively affected progress of implementation of PDM", "page": 27, "level": 2}}]], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "7.2 Ex-Gratia payments", "metadata": {"headings": [{"headings_0": {"content": "7.2 Ex-Gratia payments", "page": 28, "level": 3}}, {"headings_1": {"content": "I informed the Accounting Officer that the matter will be brought to the attention of", "page": 27, "level": 2}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "According to the Local Government Act (as amended), District/City councillors are", "metadata": {"headings": [{"headings_0": {"content": "According to the Local Government Act (as amended), District/City councillors are", "page": 28, "level": 2}}, {"headings_1": {"content": "7.2 Ex-Gratia payments", "page": 28, "level": 3}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "entitled to monthly allowance (ex-gratia) of UGX.250,000.", "metadata": {"headings": [{"headings_0": {"content": "According to the Local Government Act (as amended), District/City councillors are", "page": 28, "level": 2}}, {"headings_1": {"content": "7.2 Ex-Gratia payments", "page": 28, "level": 3}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "The PS/ST, in the 2nd budget call circular for the financial year 2021/22 noted that, a number of LGs continue to report shortfalls in councillors\u2019 allowances and ex-gratia for Political Leaders in their budgets. Therefore, PS/ST directed all Accounting Officers to adequately budget for ex-gratia and Councillor\u2019s allowance and pay", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST, in the 2nd budget call circular for the financial year 2021/22 noted that, a number of LGs continue to report shortfalls in councillors\u2019 allowances and ex-gratia for Political Leaders in their budgets. Therefore, PS/ST directed all Accounting Officers to adequately budget for ex-gratia and Councillor\u2019s allowance and pay", "page": 28, "level": 4}}, {"headings_1": {"content": "According to the Local Government Act (as amended), District/City councillors are", "page": 28, "level": 2}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "accordingly. \nI developed procedures to establish whether the ex-gratia in the DLD was adequately budgeted for, paid timely and in accordance with the rates prescribed by", "metadata": {"headings": [{"headings_0": {"content": "The PS/ST, in the 2nd budget call circular for the financial year 2021/22 noted that, a number of LGs continue to report shortfalls in councillors\u2019 allowances and ex-gratia for Political Leaders in their budgets. Therefore, PS/ST directed all Accounting Officers to adequately budget for ex-gratia and Councillor\u2019s allowance and pay", "page": 28, "level": 4}}, {"headings_1": {"content": "According to the Local Government Act (as amended), District/City councillors are", "page": 28, "level": 2}}, [{"headings_0": {"content": "The PS/ST, in the 2nd budget call circular for the financial year 2021/22 noted that, a number of LGs continue to report shortfalls in councillors\u2019 allowances and ex-gratia for Political Leaders in their budgets. Therefore, PS/ST directed all Accounting Officers to adequately budget for ex-gratia and Councillor\u2019s allowance and pay", "page": 28, "level": 4}}, {"headings_1": {"content": "According to the Local Government Act (as amended), District/City councillors are", "page": 28, "level": 2}}]], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "the Local Government Act. Below are my observations:", "metadata": {"headings": [{"headings_0": {"content": "the Local Government Act. Below are my observations:", "page": 28, "level": 2}}, {"headings_1": {"content": "The PS/ST, in the 2nd budget call circular for the financial year 2021/22 noted that, a number of LGs continue to report shortfalls in councillors\u2019 allowances and ex-gratia for Political Leaders in their budgets. Therefore, PS/ST directed all Accounting Officers to adequately budget for ex-gratia and Councillor\u2019s allowance and pay", "page": 28, "level": 4}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "I noted that the District adequately budgeted for UGX.150,360,000 and paid ex- gratia and allowances for 22 District councillors under the LG Council Administration Services output (138201).", "metadata": {"headings": [{"headings_0": {"content": "the Local Government Act. Below are my observations:", "page": 28, "level": 2}}, {"headings_1": {"content": "The PS/ST, in the 2nd budget call circular for the financial year 2021/22 noted that, a number of LGs continue to report shortfalls in councillors\u2019 allowances and ex-gratia for Political Leaders in their budgets. Therefore, PS/ST directed all Accounting Officers to adequately budget for ex-gratia and Councillor\u2019s allowance and pay", "page": 28, "level": 4}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 28, "level": 3}}, {"headings_1": {"content": "the Local Government Act. Below are my observations:", "page": 28, "level": 2}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 28, "level": 3}}, {"headings_1": {"content": "the Local Government Act. Below are my observations:", "page": 28, "level": 2}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 28, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "do not express an audit opinion or any form of assurance conclusion thereon.", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 28, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 28, "level": 3}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 28, "level": 4}}, {"headings_1": {"content": "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", "page": 28, "level": 4}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 28, "level": 4}}, {"headings_1": {"content": "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", "page": 28, "level": 4}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "I have nothing to report in this regard.", "page": 28, "level": 2}}, {"headings_1": {"content": "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", "page": 28, "level": 4}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "M anagement\u2019s Responsibility for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "M anagement\u2019s Responsibility for the Financial Statements", "page": 28, "level": 3}}, {"headings_1": {"content": "I have nothing to report in this regard.", "page": 28, "level": 2}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "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 District Local Government.", "metadata": {"headings": [{"headings_0": {"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 District Local Government.", "page": 28, "level": 4}}, {"headings_1": {"content": "M anagement\u2019s Responsibility for the Financial Statements", "page": 28, "level": 3}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable", "page": 28, "level": 4}}, {"headings_1": {"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 District Local Government.", "page": 28, "level": 4}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "the preparation of financial statements that are free from material misstatement whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable", "page": 28, "level": 4}}, {"headings_1": {"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 District Local Government.", "page": 28, "level": 4}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the", "page": 28, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable", "page": 28, "level": 4}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "DLGs ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the", "page": 28, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable", "page": 28, "level": 4}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a", "metadata": {"headings": [{"headings_0": {"content": "ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a", "page": 28, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the", "page": 28, "level": 2}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a", "page": 28, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the", "page": 28, "level": 2}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2022", "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": 29, "level": 3}}, {"headings_1": {"content": "ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a", "page": 28, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 29, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements", "page": 29, "level": 3}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "a whole are free from material misstatement, whether due to fraud or error, and to issue an", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 29, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements", "page": 29, "level": 3}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "metadata": {"headings": [{"headings_0": {"content": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 29, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "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": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 29, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "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": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "page": 29, "level": 4}}, {"headings_1": {"content": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 29, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "page": 29, "level": 4}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 29, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "page": 29, "level": 4}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "metadata": {"headings": [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 29, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "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": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 29, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design", "page": 29, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "audit procedures that are appropriate in the circumstances, but not for the purpose of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design", "page": 29, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "expressing an opinion on the effectiveness of the DLGs internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the DLGs internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 29, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "accounting estimates and related disclosures made by management.", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the DLGs internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 29, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 29, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the DLGs internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 29, "level": 4}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "accounting and, based on the audit evidence obtained, whether a material uncertainty", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 29, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the DLGs internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 29, "level": 4}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "exists related to events or conditions that may cast significant doubt on the DLGs ability", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the DLGs ability", "page": 29, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the DLGs ability", "page": 29, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "metadata": {"headings": [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 29, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the DLGs ability", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "are based on the audit evidence obtained up to the date of my auditor\u2019s report.", "metadata": {"headings": [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 29, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the DLGs ability", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "However, future events or conditions may cause the DLG to fail to deliver its mandate. \uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "However, future events or conditions may cause the DLG to fail to deliver its mandate. \uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 29, "level": 4}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant", "metadata": {"headings": [{"headings_0": {"content": "However, future events or conditions may cause the DLG to fail to deliver its mandate. \uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 29, "level": 4}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 29, "level": 2}}, [{"headings_0": {"content": "However, future events or conditions may cause the DLG to fail to deliver its mandate. \uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 29, "level": 4}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 29, "level": 2}}]], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "deficiencies in internal control that I identify during my audit.", "metadata": {"headings": [{"headings_0": {"content": "deficiencies in internal control that I identify during my audit.", "page": 29, "level": 2}}, {"headings_1": {"content": "However, future events or conditions may cause the DLG to fail to deliver its mandate. \uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 29, "level": 4}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 29, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 29, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 29, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "were of most significance in the audit of the financial statements of the current period and", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 29, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "metadata": {"headings": [{"headings_0": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 29, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "law or regulation precludes public disclosure about the matter or when, in extremely rare", "metadata": {"headings": [{"headings_0": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 29, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "circumstances, I determine that a matter should not be communicated in my report because", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 29, "level": 2}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 29, "level": 2}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 29, "level": 2}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 29, "level": 2}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 29, "level": 2}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 30, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 30, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 30, "level": 3}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "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": 30, "level": 3}}, {"headings_1": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 30, "level": 2}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 30, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 30, "level": 3}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "are as follows; \n8.0", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 30, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 30, "level": 3}}, [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 30, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 30, "level": 3}}]], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Existence of Strategic plans that are aligned to NDP-III", "metadata": {"headings": [{"headings_0": {"content": "Existence of Strategic plans that are aligned to NDP-III", "page": 30, "level": 3}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 30, "level": 2}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Regulation 26 (1) of the National Planning Authority (development of Plans)", "metadata": {"headings": [{"headings_0": {"content": "Regulation 26 (1) of the National Planning Authority (development of Plans)", "page": 30, "level": 2}}, {"headings_1": {"content": "Existence of Strategic plans that are aligned to NDP-III", "page": 30, "level": 3}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "regulations requires entities to submit to NPA their five-year development plans for", "metadata": {"headings": [{"headings_0": {"content": "Regulation 26 (1) of the National Planning Authority (development of Plans)", "page": 30, "level": 2}}, {"headings_1": {"content": "Existence of Strategic plans that are aligned to NDP-III", "page": 30, "level": 3}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "certification before approval. The purpose of the approval by NPA is to ensure that all strategic plans prepared by entities are well aligned to the National Development Plans.", "metadata": {"headings": [{"headings_0": {"content": "certification before approval. The purpose of the approval by NPA is to ensure that all strategic plans prepared by entities are well aligned to the National Development Plans.", "page": 30, "level": 4}}, {"headings_1": {"content": "Regulation 26 (1) of the National Planning Authority (development of Plans)", "page": 30, "level": 2}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "I noted that the entity did have a strategic plan that had been approved by NPA.", "metadata": {"headings": [{"headings_0": {"content": "certification before approval. The purpose of the approval by NPA is to ensure that all strategic plans prepared by entities are well aligned to the National Development Plans.", "page": 30, "level": 4}}, {"headings_1": {"content": "Regulation 26 (1) of the National Planning Authority (development of Plans)", "page": 30, "level": 2}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "There is a risk that the budgets prepared and activities implemented during the financial year were not aligned to the NDP- III which negatively affects the", "metadata": {"headings": [{"headings_0": {"content": "There is a risk that the budgets prepared and activities implemented during the financial year were not aligned to the NDP- III which negatively affects the", "page": 30, "level": 4}}, {"headings_1": {"content": "certification before approval. The purpose of the approval by NPA is to ensure that all strategic plans prepared by entities are well aligned to the National Development Plans.", "page": 30, "level": 4}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "achievement of NDP-III objectives.", "metadata": {"headings": [{"headings_0": {"content": "There is a risk that the budgets prepared and activities implemented during the financial year were not aligned to the NDP- III which negatively affects the", "page": 30, "level": 4}}, {"headings_1": {"content": "certification before approval. The purpose of the approval by NPA is to ensure that all strategic plans prepared by entities are well aligned to the National Development Plans.", "page": 30, "level": 4}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the draft strategic plan had been submitted to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the draft strategic plan had been submitted to", "page": 30, "level": 2}}, {"headings_1": {"content": "There is a risk that the budgets prepared and activities implemented during the financial year were not aligned to the NDP- III which negatively affects the", "page": 30, "level": 4}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "NPA for review before approval.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the draft strategic plan had been submitted to", "page": 30, "level": 2}}, {"headings_1": {"content": "There is a risk that the budgets prepared and activities implemented during the financial year were not aligned to the NDP- III which negatively affects the", "page": 30, "level": 4}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to urgently ensure that the entity\u2019s strategic plan is", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to urgently ensure that the entity\u2019s strategic plan is", "page": 30, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the draft strategic plan had been submitted to", "page": 30, "level": 2}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "approved. \n9.0", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to urgently ensure that the entity\u2019s strategic plan is", "page": 30, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the draft strategic plan had been submitted to", "page": 30, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to urgently ensure that the entity\u2019s strategic plan is", "page": 30, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that the draft strategic plan had been submitted to", "page": 30, "level": 2}}]], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Preparation of Risk Register", "metadata": {"headings": [{"headings_0": {"content": "Preparation of Risk Register", "page": 30, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to urgently ensure that the entity\u2019s strategic plan is", "page": 30, "level": 2}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Paragraph 6.5.2 (e) of the Treasury Instructions 2017 require the Accounting Officer to maintain a risk register indicating (i) source of the risk, (ii) type of the risk, (iii) mitigating strategy and (iv) the responsible officer for the mitigating strategy. \nI noted that the entity did not maintain a detailed risk register of risks that may affect the implementation of activities as detailed in the approved work plans and", "metadata": {"headings": [{"headings_0": {"content": "Preparation of Risk Register", "page": 30, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to urgently ensure that the entity\u2019s strategic plan is", "page": 30, "level": 2}}, [{"headings_0": {"content": "Preparation of Risk Register", "page": 30, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to urgently ensure that the entity\u2019s strategic plan is", "page": 30, "level": 2}}]], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "budgets. As such, there were no strategies and officers responsible to mitigate the", "metadata": {"headings": [{"headings_0": {"content": "budgets. As such, there were no strategies and officers responsible to mitigate the", "page": 30, "level": 2}}, {"headings_1": {"content": "Preparation of Risk Register", "page": 30, "level": 3}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "occurrence of such risks or to minimize the impact in the event that these risks materialized.", "metadata": {"headings": [{"headings_0": {"content": "budgets. As such, there were no strategies and officers responsible to mitigate the", "page": 30, "level": 2}}, {"headings_1": {"content": "Preparation of Risk Register", "page": 30, "level": 3}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "The failure to maintain risk registers implies that the entity does not have a", "metadata": {"headings": [{"headings_0": {"content": "The failure to maintain risk registers implies that the entity does not have a", "page": 30, "level": 2}}, {"headings_1": {"content": "budgets. As such, there were no strategies and officers responsible to mitigate the", "page": 30, "level": 2}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "mitigation or response strategy to risks that may affect the achievement of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "The failure to maintain risk registers implies that the entity does not have a", "page": 30, "level": 2}}, {"headings_1": {"content": "budgets. As such, there were no strategies and officers responsible to mitigate the", "page": 30, "level": 2}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2022", "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 Payroll Management in the Local Government - 1", " 2.0 Management of Public Land - 11", "Emphasis of Matter - 18", " 3.0 Misclassification of expenditure (Mischarges) - 18", " 4.0 Accumulated Payables (Deposits Received) - 19", " 5.0 Accumulated Receivables - 19", "Other Matter - 19", " 6.0 Implementation of approved budget - 19", "Implementation of Selected Service Delivery Activities 21 7.0", " 7.1 Parish Development Model - 22", " 7.2 Ex-Gratia payments - 25", "Other Information - 25", "Management\u2019s Responsibility for the Financial Statements - 25", "Auditor\u2019s Responsibility for the Audit of Financial Statements - 26", "Other Reporting Responsibilities - 27", "Report on the Audit of Compliance with Legislation - 27", "Existence of Strategic plans that are aligned to NDP-III 27 8.0", " 9.0 Preparation of Risk Register - 27"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Gulu District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Gulu District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index d60a2bc67fd0e128134090ff6e1954509e1e644c..0000000000000000000000000000000000000000 --- a/reports/Chunks/Gulu District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nORT, Cla I co", "metadata": {"headings": [[]], "page": 1, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "py", "metadata": {"headings": [{"headings_0": {"content": "py", "page": 1, "level": 4}}], "page": 1, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ho \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nTee Re cre ii pcre es eee ee OP A co 1 reeeenanee ere eee aeareeeene eee BASES ER EINE EN a: rn EEE TIER EEE ER OS 1 accencxcncocaemamre EEE 1.0 implententation of the Approved Budget... \n1 en une nenen nn nannne 2.0 \nManagement of the Government Salary Payroll..............sscsscsserecsneceneaseeseenenensaeanensees 9 EMPHASES OF WAIT BR \n11 svissncissssssscoseensisinsscanetacecissntasatelssivuaiada woe sasieataaseteinintnsaiassciataladicininmnnsnnann 3.0", "metadata": {"headings": [{"headings_0": {"content": "py", "page": 1, "level": 4}}, [{"headings_0": {"content": "py", "page": 1, "level": 4}}], [{"headings_0": {"content": "py", "page": 1, "level": 4}}], [{"headings_0": {"content": "py", "page": 1, "level": 4}}], [{"headings_0": {"content": "py", "page": 1, "level": 4}}]], "page": 1, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Change in Accounting Treatment for Non-current Assets... 12 40 Receivables 12 una ore En ee 12 a Oe BIN I 13 ree ee 6.0 Implementation Of Key Government Grants/PrograMmMes...........cccssesssessseseetseseeeeeeees 13 6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 13 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program............. 15 6.3 Education Development Grant.........uueeeesessesenesessesennnenennnnnnnnnnnnnnnnennnnnnnnnennnnennnnennenennenen 18 64 Micro Scale UT AC Oi icc \n20 ccccericonsanaaneancanvasnannananntntoinant vanah sanabiaatudeat diashanezs tenants teaensenannienasesande tains OTHER INFORMATION. 22 \u201eun... une MANAGEMENT'\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........:ccccsessseeseeeeseerees 22 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .................. 22 DITHER BEPOREING BESPONSALITIE zen \n23 sen evetasteone antcnira coast easaner acy ccmmiscasnteis REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \u201eune nenn 23 7.0 Implementation of the Parish Development Model ............:ccccscsssesssesceseeretseseteseneseeeeeees 23 \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "py", "page": 1, "level": 4}}, [{"headings_0": {"content": "py", "page": 1, "level": 4}}]], "page": 2, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 2}}, {"headings_1": {"content": "py", "page": 1, "level": 4}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government \nGovernment of Uganda \nINTOSAI \nInternational Organization of Supreme Audit Institutions \nIPPS \nIntegrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}, [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 8}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}]], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ISSAls", "metadata": {"headings": [{"headings_0": {"content": "ISSAls", "page": 3, "level": 8}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 8}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions r \n\\_\\_\\_\\_\\_\\_\\_\\_\\| \n(LST bocal ServiceTax \\| \\| MoES-", "metadata": {"headings": [{"headings_0": {"content": "ISSAls", "page": 3, "level": 8}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 8}}, [{"headings_0": {"content": "ISSAls", "page": 3, "level": 8}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 8}}]], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Education", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAls", "page": 3, "level": 8}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoFPED MoFF aan", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Education", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAls", "page": 3, "level": 8}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ministry Finance,", "metadata": {"headings": [{"headings_0": {"content": "Ministry Finance,", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry of Education", "page": 3, "level": 5}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry Finance,", "page": 3, "level": 2}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planning om a and Economic Development 7 \nMoLG Ministry of Local Government \\| \n\\|IMoPSs Ministry of Service", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry Finance,", "page": 3, "level": 2}}, [{"headings_0": {"content": "of", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry Finance,", "page": 3, "level": 2}}], [{"headings_0": {"content": "of", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry Finance,", "page": 3, "level": 2}}]], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Public", "metadata": {"headings": [{"headings_0": {"content": "Public", "page": 3, "level": 5}}, {"headings_1": {"content": "of", "page": 3, "level": 2}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NPA Planning Authority 0.2.0.0. \\|", "metadata": {"headings": [{"headings_0": {"content": "Public", "page": 3, "level": 5}}, {"headings_1": {"content": "of", "page": 3, "level": 2}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "National", "metadata": {"headings": [{"headings_0": {"content": "National", "page": 3, "level": 2}}, {"headings_1": {"content": "Public", "page": 3, "level": 5}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\_\\\\\\_Non-Tax Revenue \nProgram Budgeting System nn \\|", "metadata": {"headings": [{"headings_0": {"content": "National", "page": 3, "level": 2}}, {"headings_1": {"content": "Public", "page": 3, "level": 5}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nt]", "metadata": {"headings": [{"headings_0": {"content": "nt]", "page": 3, "level": 1}}, {"headings_1": {"content": "National", "page": 3, "level": 2}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mi Information Br System ee Parish Development Model \n\\_\\_\\_ \n\\_\\_ Procurement & Unit", "metadata": {"headings": [{"headings_0": {"content": "nt]", "page": 3, "level": 1}}, {"headings_1": {"content": "National", "page": 3, "level": 2}}, [{"headings_0": {"content": "nt]", "page": 3, "level": 1}}, {"headings_1": {"content": "National", "page": 3, "level": 2}}]], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Disposal", "metadata": {"headings": [{"headings_0": {"content": "Disposal", "page": 3, "level": 5}}, {"headings_1": {"content": "nt]", "page": 3, "level": 1}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \non \n\\_ Uganda Shilling \n\\_ \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF GULU 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 Gulu 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 Gulu 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": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}, [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}]], "page": 3, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Gulu District Local Government 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 Local Government had a budget of UGX.37,270,514,046 out of which UGX.33,763,920,315 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}, [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}], [{"headings_0": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}, {"headings_1": {"content": "Disposal", "page": 3, "level": 5}}]], "page": 4, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details Warrants % funding \\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secreta Uganda Intergovernmental Fiscal Transfers Program for Results _ . . .", "page": 3, "level": 5}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,032,", "metadata": {"headings": [{"headings_0": {"content": "3,032,", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,", "metadata": {"headings": [{"headings_0": {"content": "3,032,", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "705,889", "metadata": {"headings": [{"headings_0": {"content": "705,889", "page": 5, "level": 3}}, {"headings_1": {"content": "3,032,", "page": 5, "level": 4}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "705,889", "page": 5, "level": 3}}, {"headings_1": {"content": "3,032,", "page": 5, "level": 4}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "37,270,514,046", "metadata": {"headings": [{"headings_0": {"content": "37,270,514,046", "page": 5, "level": 3}}, {"headings_1": {"content": "705,889", "page": 5, "level": 3}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \nOut of the total warrants of UGX.33,763,920,315 I reviewed the utilisation of warrants worth UGX. 17,435,313,336 (45%) as summarised in the table below \nSN Details \nActual \nCumulative Actual Cumulative % expenditure expenditure out of total", "metadata": {"headings": [{"headings_0": {"content": "37,270,514,046", "page": 5, "level": 3}}, {"headings_1": {"content": "705,889", "page": 5, "level": 3}}, [{"headings_0": {"content": "37,270,514,046", "page": 5, "level": 3}}, {"headings_1": {"content": "705,889", "page": 5, "level": 3}}], [{"headings_0": {"content": "37,270,514,046", "page": 5, "level": 3}}, {"headings_1": {"content": "705,889", "page": 5, "level": 3}}], [{"headings_0": {"content": "37,270,514,046", "page": 5, "level": 3}}, {"headings_1": {"content": "705,889", "page": 5, "level": 3}}], [{"headings_0": {"content": "37,270,514,046", "page": 5, "level": 3}}, {"headings_1": {"content": "705,889", "page": 5, "level": 3}}]], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ER)", "metadata": {"headings": [{"headings_0": {"content": "ER)", "page": 5, "level": 2}}, {"headings_1": {"content": "37,270,514,046", "page": 5, "level": 3}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NE", "metadata": {"headings": [{"headings_0": {"content": "NE", "page": 5, "level": 2}}, {"headings_1": {"content": "ER)", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "re expenditure een 15,058,577,369 cena Wage", "metadata": {"headings": [{"headings_0": {"content": "NE", "page": 5, "level": 2}}, {"headings_1": {"content": "ER)", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15,058,577,369|", "metadata": {"headings": [{"headings_0": {"content": "15,058,577,369|", "page": 5, "level": 2}}, {"headings_1": {"content": "NE", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nEducation Grant - Formerly SFG \n482,195,731 15,540,773,100 Focus area-Microscale Irrigation 216,205,103 15,756,978,203 Bose: \n\\| a \\| aie \\_ penne \u201c Model egy oe ae \nee \ni Parish Development 47,026,619 15,804,004,822", "metadata": {"headings": [{"headings_0": {"content": "15,058,577,369|", "page": 5, "level": 2}}, {"headings_1": {"content": "NE", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDM)", "metadata": {"headings": [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\_UGIFT (Infrastructure 727,701,107 \\_\\_\\_\\_\\_16,531,705,929 \u201cWater Development \\| \\|\\_ Grant 444,325,223 16,976,031,152 (Piped water, and Rural Water \nand Sanitation Grant) \n\\| (URF Road \nrehabilitation \\| maintenance fund \n; \n459,282,184 17,435,313,336 \nTotal of the utilized 33,763,920,315 warrants audited \nOut of the total warrants of UGX. 33,763,920,315 in the financial year 2022/2023, \nNo Observation Recommendation \nbelow and the details are in appendix 1 (a). \nrevenue can be collected. \n\\| \nApproved Actual Variance", "metadata": {"headings": [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}, [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}], [{"headings_0": {"content": "(PDM)", "page": 5, "level": 3}}, {"headings_1": {"content": "15,058,577,369|", "page": 5, "level": 2}}]], "page": 5, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 6, "level": 1}}, {"headings_1": {"content": "(PDM)", "page": 5, "level": 3}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Collections 316, 011, 253 ste rt \\_\\_\\_\\_\\| \n..373,000,000 \nLe. \n453,786,000 272,0 000 \n826,786,000 367, 459,514,000 \nThe DLG collected revenue from LST, business license and other tax revenues which is commendable performance; however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 6, "level": 1}}, {"headings_1": {"content": "(PDM)", "page": 5, "level": 3}}, [{"headings_0": {"content": "budget", "page": 6, "level": 1}}, {"headings_1": {"content": "(PDM)", "page": 5, "level": 3}}], [{"headings_0": {"content": "budget", "page": 6, "level": 1}}, {"headings_1": {"content": "(PDM)", "page": 5, "level": 3}}]], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Out-put .", "metadata": {"headings": [{"headings_0": {"content": "Out-put .", "page": 6, "level": 3}}, {"headings_1": {"content": "budget", "page": 6, "level": 1}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity Purpose of the Budget Amount", "metadata": {"headings": [{"headings_0": {"content": "Out-put .", "page": 6, "level": 3}}, {"headings_1": {"content": "budget", "page": 6, "level": 1}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 6, "level": 2}}, {"headings_1": {"content": "Out-put .", "page": 6, "level": 3}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 6, "level": 3}}, {"headings_1": {"content": "implemented", "page": 6, "level": 2}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nRCTS ER Acquisition es \u2014 \nLE REEL ERLERNTE 000 TIER of Monitoring 200,000, \n\\| \nAdministrativ Light Vehicles \ne \nand", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 6, "level": 3}}, {"headings_1": {"content": "implemented", "page": 6, "level": 2}}, [{"headings_0": {"content": "activities", "page": 6, "level": 3}}, {"headings_1": {"content": "implemented", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities", "page": 6, "level": 3}}, {"headings_1": {"content": "implemented", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities", "page": 6, "level": 3}}, {"headings_1": {"content": "implemented", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities", "page": 6, "level": 3}}, {"headings_1": {"content": "implemented", "page": 6, "level": 2}}], [{"headings_0": {"content": "activities", "page": 6, "level": 3}}, {"headings_1": {"content": "implemented", "page": 6, "level": 2}}]], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Support", "metadata": {"headings": [{"headings_0": {"content": "Support", "page": 6, "level": 3}}, {"headings_1": {"content": "activities", "page": 6, "level": 3}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services \ni Advertising create awareness 11,999,998 Support and Public", "metadata": {"headings": [{"headings_0": {"content": "Support", "page": 6, "level": 3}}, {"headings_1": {"content": "activities", "page": 6, "level": 3}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Services Relations", "metadata": {"headings": [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "00012 \\| \\| Legal Payment of To increase on, 155,180,000 advisory Allowances monitoring of \\| services government programmes \\| 367,179,998 The under collection of local revenue was attributed to the businesses failing to pick up. The Accounting Officer explained that the District had a court issue that led to the sale of its properties that were generating rental income. For examples rent from pool houses at Pece, Rental from Toyota, World Vision Peace and reconciliation centre sold to Gulu University. Furthermore, the creation of the City deprived the district of its good revenue sources which included markets, slaughter houses, business licenses, loading fees, and Laroo quarry sites among others. Recommendation Observation Digital Transformation ane 77,026,619 77,026,619 100% \\| Governance And Securi 1,634,307,441 1,634,307,441 Human Capital Development 21,351,015,734 20,987,982,872 Integrated Transport 1,484,435,152 1,126,998,130 76% Infrastructure And Services \\_ Manufacturing Climate Change, Land And Water Private Sector Development 102,359,080 102,359,080 100% Public Sector Transformation 4,405,071,233 4,398,269,281 2,708,000 mann me un 33,428,044,832 The UGX.960,343,925 that was not warranted was meant for the following activities which were either partially or not implemented at all; Amount not Activities not Purpose of the warranted implemented unimplemente 363,033,502 Allowances (Incl. To ease Casuals, Temporary, movement and sitting allowances) communication Fuel, Lubricants and Oils General Staff Salaries Integrated Fuel, Lubricants and To improve on Transport Oils the capacity of Infrastructure Information and the building, And Services Communication ease movement Technology Services. Maintenance - Buildings and Structures Maintenance e Machinery & Equipment Natural 72,000,000 General Staff salaries Improve on the Resources, welfare of staff Environment, Climate Change, Land And Water Improve on the \\| Public Sector 6,801,952 Transformati welfare of retired staff on As a result of failure to warrant the budgeted funds, general staff salaries and pension could not be paid. Observation Recommendation Programme \u201cApproved budget Warrants cramer Integrated Transport 184, 571, \u201a008 h Infrastructure And Services ul Natural Resources, 387,278,386 \u201a867, Environment, Climate Change, Land And Water The UGX. 2,014,926,986 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; No Programme Amount not Activities Purpose of the warranted not unimplemented implement activity peters Tea pce TT TT ETTORE ESTER 1 Community 118,929,393 Travel Monitoring I LE ES of RICE Mobilization And inland, government \\| Mindset Change Welfare and programmes Entertainme 4 nt \\{anne raenenie ts tmotemennenme Mo 4 cas teensvcercte meena es Ei nam", "metadata": {"headings": [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}, [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}], [{"headings_0": {"content": "Services Relations", "page": 6, "level": 3}}, {"headings_1": {"content": "Support", "page": 6, "level": 3}}]], "page": 6, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "targets", "metadata": {"headings": [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], "page": 10, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nTE RST NR ES a TS \\_ \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information.", "metadata": {"headings": [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}, [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}]], "page": 10, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the lack of appropriate performance \nindicators and targets in the work plan was because the Programme Budgeting \nSystem (PBS) has Programme Implementation Action Plans (PIAPs) have \noutputs and indicators which are mainly relevant to Central Government. \n1.6 Implementation of outputs \nI assessed the implementation of seven (7) outputs with fifty six (56) activities I advised the Accounting worth UGX. 4,821,458,377 that were fully quantified and noted that; \nOfficer to liaise with Gulu City Council to ensure that e Five (05) output with fifty (50) activities and expenditure worth UGX. funds for the construction 1,649,034,860 was fully implemented. \nof Sir Samuel Baker School is redirected for e One (01) outputs with five (05) activities worth UGX.88,603,840 were implementation to Gulu partially implemented. Out of five (05) activities, the entity fully City. \nimplemented four (04) activities; one (01) activities were partially \nimplemented, while one (01) activities were not implemented \nof outputs Activit activitie \nies s s fully partially implem imple implem ented mente ented \nNo \\| Observation \nRecommendation \nactivities. \n", "metadata": {"headings": [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}, [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}]], "page": 10, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Drilling of 2 production wells at Labworomor Parish Palaro Sub County.\n2. Renovation of sir Samuel baker school in Unyama.", "metadata": {"headings": [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], "page": 11, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 1 (c) for details. \nThe Accounting Officer attributed this majorly to the re-direction of Sir Samuel Baker School\u2019s renovation fund to Gulu city. \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF \nI sampled three (3) out of three (3) activities with a total expenditure of UGX.", "metadata": {"headings": [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}, [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}], [{"headings_0": {"content": "targets", "page": 10, "level": 1}}, {"headings_1": {"content": "Services Relations", "page": 6, "level": 3}}]], "page": 11, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "207,481,560.", "metadata": {"headings": [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], "page": 11, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Progr Activity Source of Total Pictorial Summary of Audit Manageme amm details funds expen evidence findings (Time, conclusion nt \ne diture Quality, Response (UGX) Quantity, Cost \nand \n\\_t \\| Functionality) \\| the delay \n\\| \nIntegr Periodic URF \n\u00b0 At There was \nated maintenance \ntime of inspection in completion of Accounting Trans of 25.5 km of \nin September works Officer port Palaro-Mede \n2023, the road explained Infrast road \nworks were still \nthat works ructur \nongoing; marram delayed due e And \nhad just been \nto delay in spread and no procurement compaction was of fuel. done. \nIntegra Routine \n\u00b0 \nA 3.6km There were no At a time of ted Mechanised \nroad was graveled head walls Verification, Transp maintenance \nand being used by constructed on; the ort of 7 km \nthe community. A the installed Accounting Infrast Pageya-Omel \none-line culvert culvert lines. Officer \nructur road \nwas constructed stated that \ne And \nalong the road \nthe works \nFocus Area I Key Observation \\_ \n1", "metadata": {"headings": [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}, [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}], [{"headings_0": {"content": "207,481,560.", "page": 11, "level": 8}}, {"headings_1": {"content": "targets", "page": 10, "level": 1}}]], "page": 11, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key jrecommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}, {"headings_1": {"content": "207,481,560.", "page": 11, "level": 8}}], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "en ET Education / nun \n\u2014 . block o Ce of ST ls \nRenovation of a \n2 e I advised the Accounting to \nOfficer \\_\\_ ensure", "metadata": {"headings": [{"headings_0": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}, {"headings_1": {"content": "207,481,560.", "page": 11, "level": 8}}, [{"headings_0": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}, {"headings_1": {"content": "207,481,560.", "page": 11, "level": 8}}], [{"headings_0": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}, {"headings_1": {"content": "207,481,560.", "page": 11, "level": 8}}]], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "classrooms at Laminto P/S Grant \ne At the time of inspection, one \\| classroom was being used as an office instead of a classroom for students. \nThis leads to service delivery not being achieved. \nthat the school\u2019s facilities are put to their intended use in order to achieve the intended service delivery objectives. \nUpgrade of Omel HCII to e I advised the Accounting Officer to engage HCIII \nThe medical equipment\u2019s were \nthe contractor to ensure works are completed in time \nsupplied and delivered at the e Furthermore, the stored equipment\u2019s at the district instead of the Health \ndistrict should be put to use. \nCentre and are currently stored \nat the district \nImprovement of out-patient \ndepartment was not done at the \ntime of inspection. \nThis can lead to loss of such \nequipment. \n12-Human \nRenovation of Sir Samuel I advised the Accounting Officer to liaise with", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}, [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Key jrecommendation(s)", "page": 12, "level": 2}}]], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Baker School in Unyama", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e This was not done because the school was curved to Gulu City. This affects service delivery \nGulu City Council to ensure that funds for the construction of sir Samuel Baker School rolled over for implementation by Gulu City. \nManagement of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I \nservice teachers. \nOut of the total warrants, UGX. 15,058,577,369 was utilized by the DLG resulting in un-utilized warrants of UGX. 4,482,506,616 representing utilization of 77% as summarized in the table below and detailed in Appendix 2. \nApproved Supplement Revised Warrant Payment Budget ary UGX. Budget s UGX. \nUGX. \nUGX.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}, [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 2}}, {"headings_1": {"content": "Capital", "page": 12, "level": 3}}]], "page": 12, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ta 660,; 3\u00b0", "metadata": {"headings": [{"headings_0": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}, {"headings_1": {"content": "Development", "page": 12, "level": 2}}], "page": 13, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12; 306, 208, a", "metadata": {"headings": [{"headings_0": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}, {"headings_1": {"content": "Development", "page": 12, "level": 2}}], "page": 13, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "metadata": {"headings": [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], "page": 13, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "52,895 37 1,232 083,985 77,369 506,61 6 \nFrom the analysis, I noted that \ne There was an under absorption of UGX. 4,482,506,616 \ne The supplementary funding of UGX. 2,306,208,337 was not utilized \ne The supplementary funding of UGX. 2,306,208,337 was not requested by the Accounting Officer. \nThe Accounting Officer acknowledged the issue but explained that the supplementary was due to salary enhancement of science teachers. \n2.2 Validation of employees on the enti ayroll \nI advised the The District had 1,164 employees on the IPPS payroll of which 1,113 Accounting Officer to (95.5%) were fully verified, 0 (0%) partially verified, 0 (0%) not verified, liaise with MoPS to and 51 (4.5%) did not show up. \nensure that the In addition, 01 individuals had not accessed the payroll by end of June, employees who did", "metadata": {"headings": [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}, [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}]], "page": 13, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. This was captured as new records in my determination of the not show up get District wage bill. validated.", "metadata": {"headings": [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], "page": 13, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The following observations were made; \nFurthermore I advised the Accounting Officer a. Out of 1,113 (95.5%) employees appeared for the validation exercise to liaise with MoPS to and presented all the pre-requisite documents to confirm their have the new records existence and regularity of recruitment. \naccess payroll \nb. A total of 51 (4.5%) employees on the payroll did not appear for the validation and were categorised as follows; \na. 03 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included sick leave, and pending retirement on abolition of Office. \nb. 17 employees were confirmed to have exited the District due to: \nwas included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that having informed all the staff about validation, he did not know why some of these staff did not appear for validation; although their responsibility on the system is still active staff on payroll \n2.3 Inconsistencies in Employee Details \nI", "metadata": {"headings": [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}, [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}]], "page": 13, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A total of 107 employees on the payroll had inconsistencies in their dates I \nadvised the of birth, captured in the payroll and data captured by NIRA on the Accounting Officer to National IDs. The information is critical in the identification of an engage the affected individual. \nstaff and ensure that employee records are Inconsistent information undermines the integrity of the District\u2019s duly updated and records and may complicate the employee service history and retirement brought to the procedures. Where the errors in dates of birth increase the length of attention of the service, it may lead to the irregular extension of employee service. \nMinistry of Public Service within a The Accounting Officer explained that the affected officers had been specified timeline for informed with guidance to provide the required documents for the appropriate action correction of their dates of birth as required by the Ministry of Public \nService or to visit the NIRA office to correct their date of birth whichever \nis applicable.", "metadata": {"headings": [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], "page": 14, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.4 Delayed deletion of employees from the payroll I noted that UGX.60,092,148 was paid to 16 staff who had either been I advised the retired, transferred, absconded or died. These resulted into financial loss Accounting Officer to to government. initiate a process of deleting these names The Accounting Officer explained that some deductions had already been on the payroll. effected as per the schedules submitted and that the recovery was on- going. \\| 2.5 Review of the DLG Staff Establishment Review of the establishment revealed; I advised the i. Out of 223 approved positions, a total of 172 positions were Accounting Officer to filled leaving a gap of 61 vacant positions. In addition, 61 engage relevant positions were under-filled. stakeholders to develop and ii. The entity did not have an approved and costed staff implement a costed establishment for primary, secondary and tertiary institutions staff structure for the while the staff structure for health facilities issued by Ministry of District. Health was not incorporated into the district approved structure. The Officer that the of 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. My opinion is not modified with respect to this matter. 4.0 Receivables Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that the Accounting Officer of a vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records, follow", "metadata": {"headings": [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}, [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}], [{"headings_0": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, {"headings_1": {"content": "Ta 660,; 3\u00b0", "page": 13, "level": 1}}]], "page": 14, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UWEP) recoveries.", "metadata": {"headings": [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], "page": 15, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk that these funds could become uncollectible leading to a financial loss to Government and the entity. Receivables represent an idle asset that denies the Council the opportunities to utilize the funds to implement planned activities. \nRecommendation \nThere is risk that the District may not settle these obligations, given the poor recovery of funds. \nRecommendation \nI advised the Accounting Officer to ensure settlement of outstanding obligations arising from good and services received on credit by the municipal. \nOTHER MATTER \nIn addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n6.0 Implementation Of Key Government Grants/Programmes \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}, [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}], [{"headings_0": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, {"headings_1": {"content": "19, 966, 56 | \u201c19,541, | 15,058,5 | 4,482,", "page": 13, "level": 1}}]], "page": 15, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}], "page": 16, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant 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. \nGulu District budgeted and received UGX.444,328,288(100%) for the financial year 2022/23. Out of the UGX.444,328,288 received, the District spent UGX.444,325,223 (99.0%) leading to full utilization. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity l Planned quantity Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "(UWEP) recoveries.", "page": 15, "level": 2}}]], "page": 16, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UY", "metadata": {"headings": [{"headings_0": {"content": "UY", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 16, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "respiration eigens een el 1 Rural Water and Construction of boreholes 8 \n8 \n\\| \nSanitation Sub- Rehabilitation of boreholes \nGrant (traditional Construction of Production", "metadata": {"headings": [{"headings_0": {"content": "UY", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 16, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.1.1 Positive observations \nI noted the following areas where management had commendable performance; \no All funds budgeted for were released and fully absorbed and was spent on projects that are in line with the District\u2019s strategic goals. \noe Allocation of funds to new capital development, rehabilitation of water facilities was done as per the District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022. \noe Projects in the water grant work plan were in the approved five-year development plan. \nThe district undertook desk and field appraisals for all the projects. \ne \noe All UGIFT projects were allocated water sources. \nI carried out inspection and noted that all works were complete. \noe \n6.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "UY", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "UY", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 17, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planning", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], "page": 17, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: oe The proposed investments are derived from the approved LG Development Plan. oe prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), oe provides an indicative list of capital investments and other development activities to be funded. oe stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. I reviewed the planning Gulu DLG and noted the following; 6.1.3 Land ownership and maintenance of assets register Paragraph 5.3 and 4.1.8 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 provides that; LGs should have proof of land ownership or consent of land offer (e.g. land title, o agreement, formal consent, MoUs) and ensure that are free of encumbrances for any planned WSS projects. Although the Accounting Officer explained that MOU and the land agreement were signed by the communities for all the areas of the projects, I was not availed with evidence to confirm this. Recommendation I advised the Accounting to ensure that the District secures proof of land ownership or consent of land offer. 6.1.4 Maintenance of the Asset Register Sec 4.1.8 of the Grant Guidelines (2022/2023) requires LGs to maintain an updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. During the audit, no evidence was availed to confirm that all the implemented projects were actually recorded in the District asset register. As a result, there is a risk that UGX.270,614,274 was invested in assets that have not been documented. This affects the tracking of the existing District water investments worth and the functionality of water sources. Although the Accounting Officer explained that all the new water points had been captured in form one, I was not availed with evidence to confirm this. Recommendation I advise the Accounting Officer to ensure that maintain an updated assets register covering details on water infrastructure. 6.2 Implementation 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", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}, [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}], [{"headings_0": {"content": "Planning", "page": 17, "level": 2}}, {"headings_1": {"content": "UY", "page": 16, "level": 3}}]], "page": 17, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 19, "level": 1}}, {"headings_1": {"content": "Planning", "page": 17, "level": 2}}], "page": 19, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \\| \\_\\|\\_e(UGX \n3,811,520,784 7277011070 \\|\\|", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 19, "level": 1}}, {"headings_1": {"content": "Planning", "page": 17, "level": 2}}], "page": 19, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 19, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 19, "level": 1}}], "page": 19, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3,811,520,784", "metadata": {"headings": [{"headings_0": {"content": "3,811,520,784", "page": 19, "level": 3}}, {"headings_1": {"content": "Capital", "page": 19, "level": 3}}], "page": 19, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "development \nRecurrent \n\"3,811,520,784 3,811, 520, 784 727,701,107 3,083,819,677 \nUnder funding resulted non- renovation of Sir Samuel Baker School in Unyama \nAs a result, education and health services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that Sir Samuel Baker was no longer under his jurisdiction since it was curved out to Gulu city, and the money had to go back to Treasury.", "metadata": {"headings": [{"headings_0": {"content": "3,811,520,784", "page": 19, "level": 3}}, {"headings_1": {"content": "Capital", "page": 19, "level": 3}}, [{"headings_0": {"content": "3,811,520,784", "page": 19, "level": 3}}, {"headings_1": {"content": "Capital", "page": 19, "level": 3}}], [{"headings_0": {"content": "3,811,520,784", "page": 19, "level": 3}}, {"headings_1": {"content": "Capital", "page": 19, "level": 3}}]], "page": 19, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "3,811,520,784", "page": 19, "level": 3}}], "page": 19, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to seek for re-allocation of funds that were meant for renovation of Sir Samuel Baker school to other activities from MoFPED. \n6.2.5 Non-deduction of WHT from UGiFT \nSection 123(1) of the income tax Act requires a withholding agent to pay to the commissioner any tax that has been withheld or that should have been withheld under this Part within fifteen days after the end of the month in which the payment subject to withholding tax was made by the withholding agent. \nA review of \nvouchers revealed that WHT of \nwas not \nsecondary school LIMITED under \nUGIFT", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "3,811,520,784", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "3,811,520,784", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "3,811,520,784", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "3,811,520,784", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "3,811,520,784", "page": 19, "level": 3}}]], "page": 19, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Being payment 28/06/202 121,749,284 BYGON 7,304,957 \nfor Bu \\| \\| construction and 3 ENTERPR upgrade of Omel \nISES Health centre II to \nLIMITED \nHealth Centre III fy \n2022/2023 \n246, 396,20 20 14,783,77 \\| \\| 5", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "funding.", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 20, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ver", "metadata": {"headings": [{"headings_0": {"content": "ver", "page": 20, "level": 3}}, {"headings_1": {"content": "funding.", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk that the funds were not utilized for the intended purpose. \nThe Accounting Officer explained that the problem was encountered due to system upgrade that left some accounts staff with capacity gaps however, the affected staff had been oriented and are now doing well.", "metadata": {"headings": [{"headings_0": {"content": "ver", "page": 20, "level": 3}}, {"headings_1": {"content": "funding.", "page": 20, "level": 2}}, [{"headings_0": {"content": "ver", "page": 20, "level": 3}}, {"headings_1": {"content": "funding.", "page": 20, "level": 2}}]], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "ver", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to recover the outstanding WHT payments from the contractors and remit it to URA. \n6.2.6 Implementation of UGiFT activities \n6.2.7 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\u00b0 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which one (1) UGIFT infrastructure projects worth UGX. 663,484,550 was implemented. Details are in the table below; \nUGIFT Project Contract Amount \u2014\\_ Upgrade of Omel HCII to ei \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "ver", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "ver", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "ver", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "ver", "page": 20, "level": 3}}]], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infest", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "utr", "metadata": {"headings": [{"headings_0": {"content": "utr", "page": 20, "level": 2}}, {"headings_1": {"content": "Total", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in case the land disputes arise. \nAlthough the Accounting Officer explained that the district is at final stages of processing the land title for Omel health centre III, I was not availed with evidence to confirm the Accounting Officer\u2019s response.", "metadata": {"headings": [{"headings_0": {"content": "utr", "page": 20, "level": 2}}, {"headings_1": {"content": "Total", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}], "page": 21, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201eInspestien Bemaris [Pictorial Evidence \u2014&\u2014 \u2018Recommendation n \n\\_ \n\\|] \nUpgrade of e The construction \nI advised the Omel HCII to is 75% complete. \nHCIII at Construction is \\| \nOmel still on going.. \nSubcounty e Renovation works \nnot complete. \nContract oe Work still in \nAccounting Officer to A closely follow up : \nwith the contractor \nOns \n7\" 12 Ei ap uto ensure that all \u00a2 \n(3 \n>! \u00ab defects are corrected before \namount: progress commissioning of UGX the project. 663,484,550 \n\\_ Photo showing state of Maternity ward as The Accounting \u201a at 14-Sept-23 \nOfficer attributed \\| f, \u00b0 ren \nfi 8% yf nn ne i, yes the \ndelayed \nx implementation to t the delays in re- \nvoting project funds \nswept back to the \ner \nconsolidated fund > ] = \nPhoto showing Out-patient Department as at 14\"'-Sept-23 \nal \nPhoto showing Placenta pit as at 14", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}, [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}], [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}], [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}], [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}], [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}], [{"headings_0": {"content": "Project", "page": 21, "level": 2}}, {"headings_1": {"content": "utr", "page": 20, "level": 2}}]], "page": 21, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sept-23", "metadata": {"headings": [{"headings_0": {"content": "Sept-23", "page": 21, "level": 3}}, {"headings_1": {"content": "Project", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rar", "metadata": {"headings": [{"headings_0": {"content": "rar", "page": 21, "level": 1}}, {"headings_1": {"content": "Sept-23", "page": 21, "level": 3}}], "page": 21, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ku 5 \na \nm \n> \nSs L \n\\| C \nf \nf a \u2018 es \nf \nPhoto showing state of VIP \u2018latrines as at\\| .", "metadata": {"headings": [{"headings_0": {"content": "rar", "page": 21, "level": 1}}, {"headings_1": {"content": "Sept-23", "page": 21, "level": 3}}, [{"headings_0": {"content": "rar", "page": 21, "level": 1}}, {"headings_1": {"content": "Sept-23", "page": 21, "level": 3}}], [{"headings_0": {"content": "rar", "page": 21, "level": 1}}, {"headings_1": {"content": "Sept-23", "page": 21, "level": 3}}], [{"headings_0": {"content": "rar", "page": 21, "level": 1}}, {"headings_1": {"content": "Sept-23", "page": 21, "level": 3}}]], "page": 21, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14\"-Sept-23", "metadata": {"headings": [{"headings_0": {"content": "14\"-Sept-23", "page": 21, "level": 2}}, {"headings_1": {"content": "rar", "page": 21, "level": 1}}], "page": 21, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.3 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nAll funds that were allocated for the project was absorbed. This implies that all o \nworks that were planned were done. \nI inspected of 1 block of 2 stances drainable latrine at Ogul P/S, Construction of oe \n1 block of 4 unit staff house at Kitinotima P/S, Renovation of 1 block of 2 classroom at Pece Pageya P/S and noted that the works were significantly", "metadata": {"headings": [{"headings_0": {"content": "14\"-Sept-23", "page": 21, "level": 2}}, {"headings_1": {"content": "rar", "page": 21, "level": 1}}, [{"headings_0": {"content": "14\"-Sept-23", "page": 21, "level": 2}}, {"headings_1": {"content": "rar", "page": 21, "level": 1}}]], "page": 21, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "satisfactory.", "metadata": {"headings": [{"headings_0": {"content": "satisfactory.", "page": 22, "level": 1}}, {"headings_1": {"content": "14\"-Sept-23", "page": 21, "level": 2}}], "page": 22, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted the District incorporated education development grants project activities o \ntotalling UGX. 482,462,059 into the district plans and budgetary framework \ne The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant. \n6.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n6.3.3 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "satisfactory.", "page": 22, "level": 1}}, {"headings_1": {"content": "14\"-Sept-23", "page": 21, "level": 2}}, [{"headings_0": {"content": "satisfactory.", "page": 22, "level": 1}}, {"headings_1": {"content": "14\"-Sept-23", "page": 21, "level": 2}}], [{"headings_0": {"content": "satisfactory.", "page": 22, "level": 1}}, {"headings_1": {"content": "14\"-Sept-23", "page": 21, "level": 2}}]], "page": 22, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], "page": 22, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Selection of schools/ projects for Education Development grant Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. I noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. Inconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. Although the Accounting Officer explained that Education Department had an up to date asset register which is used for selection of schools to benefit from development grants, I was not availed with evidence to confirm this. Recommendation I advise the Accounting Officer to ensure that an up-to-date asset register of education facilities and their condition is maintain and it is used in selection of schools to benefit from the Education Development grant. 6.3.4 Diversion of funds to unplanned activities Paragraph 10.4.1(5) of the Treasury Instructions, 2017 states that in reviewing The Accounting Officer explained that during planning and budgeting under the new asset model, the capital expenditures were supposed to be planned under the three series categories; non-residential buildings, residential building, furniture and fittings and other structures. However due to capacity gap, there was poor planning and budgeting under the asset model. Recommendation I advised the Accounting Officer to address the capacity gap by training the responsible officer on the use of system. 6.4 Micro Scale Irrigation The GoU is implementing the micro scale irrigation programme in Gulu District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. Gulu District received UGX. 216,205,103, out of UGX.216,205,103 budgeted (100%) to implement the following activities. I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Programme was done in accordance with the grant guidelines. The following were my observations; 6.4.1 Positive observations I noted the following areas where management had commendable performance; oe All funds that were allocated for the project was absorbed. This implies that all works that were planned were done. o The district", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}, [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 24, "level": 1}}, {"headings_1": {"content": "a)", "page": 22, "level": 2}}], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the District allocated 36% to capital development instead of the required 75% leading to under allocation by UGX. 99,653,827 (39%) while Complementary services were over allocated by UGX. 99,653,827 (39%) as shown in the table below. \nMain Expenditure Threshold as per Actual Approved Variance Audit remark Items the guidelines percentage budget \n(budget) (UGX) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 24, "level": 1}}, {"headings_1": {"content": "a)", "page": 22, "level": 2}}, [{"headings_0": {"content": "following;", "page": 24, "level": 1}}, {"headings_1": {"content": "a)", "page": 22, "level": 2}}]], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 24, "level": 3}}, {"headings_1": {"content": "following;", "page": 24, "level": 1}}], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RTE TEE EEE Development TUR 5% \\| Capital \n(micro scale irrigation \n\u0131 Be \\| Under", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 24, "level": 3}}, {"headings_1": {"content": "following;", "page": 24, "level": 1}}, [{"headings_0": {"content": "(A)", "page": 24, "level": 3}}, {"headings_1": {"content": "following;", "page": 24, "level": 1}}]], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"62,500,000", "metadata": {"headings": [{"headings_0": {"content": "\"62,500,000", "page": 24, "level": 3}}, {"headings_1": {"content": "(A)", "page": 24, "level": 3}}], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UC RR NE ETO \nallocation REIT EN ESEL a Da Me ee en Complementary 25% 64% 153,705,103 39 Over Allocation", "metadata": {"headings": [{"headings_0": {"content": "\"62,500,000", "page": 24, "level": 3}}, {"headings_1": {"content": "(A)", "page": 24, "level": 3}}, [{"headings_0": {"content": "\"62,500,000", "page": 24, "level": 3}}, {"headings_1": {"content": "(A)", "page": 24, "level": 3}}]], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "services", "metadata": {"headings": [{"headings_0": {"content": "services", "page": 24, "level": 1}}, {"headings_1": {"content": "\"62,500,000", "page": 24, "level": 3}}], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "216,205,103", "metadata": {"headings": [{"headings_0": {"content": "216,205,103", "page": 24, "level": 3}}, {"headings_1": {"content": "services", "page": 24, "level": 1}}], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nIrregular budget allocations may affect the effective provision of Micro irrigation services as planned. \nThe Accounting Officer explained that first year of implementation where guideline provided that 100% should be spend on complementary activities since it was a pilot", "metadata": {"headings": [{"headings_0": {"content": "216,205,103", "page": 24, "level": 3}}, {"headings_1": {"content": "services", "page": 24, "level": 1}}, [{"headings_0": {"content": "216,205,103", "page": 24, "level": 3}}, {"headings_1": {"content": "services", "page": 24, "level": 1}}], [{"headings_0": {"content": "216,205,103", "page": 24, "level": 3}}, {"headings_1": {"content": "services", "page": 24, "level": 1}}]], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "study.", "metadata": {"headings": [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation I advised the Accounting Officer to ensure that money is allocated to the expenditure items as per the grant, budget and implementation Guidelines-Micro Scale Irrigation. 6.4.5 Activity percentage allocations and codes for complementary services Paragraph 3.3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation, 2020 states that the share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and Recommendation I advised the Accounting Officer to always follow the guidelines and charge expenditure on specified codes. OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 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. In preparing the financial statements, the Accounting Officer is responsible for assessing the District\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for", "metadata": {"headings": [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}, [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}]], "page": 24, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING", "metadata": {"headings": [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}, [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}]], "page": 26, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "None of the beneficiaries received PRF funds multiple times. This ensured that oe \nPRF loans could not be accessed by ineligibe people. \neo I noted that in all the 10 sampled PDM SACCOs, the SACCO bank account number provided was captured in the signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022 to formalise the relationship between Government and the PDM SACCO \ne All the 47 Parishes were gazetted under MoLG database and were included, benefited from the PDM funding, this helped create socio- economic transformation by households out of the subsistence economy into the money economy \ne Training of local experts was carried out which increased mobilisation and appropriate use of PRF by households and enterprise groups. \nTraining of households and enterprise group leaders was conducted out which oe \nincreased socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live. \nAll the parishes constituted PDCs, which ensured responsible for overseeing and e \ncoordinating development activities within the Parish \no In 10 sampled SACCOs, a leadership vetting committee was elected and inaugurated, vetting criterion following the PDM SACCO byelaws was approved, and furthermore, PDM SACCOs operated without a fully constituted Board. This ensured appropriate oversight. \n10 sampled PDM SACCOs had training of the PDM SACCO members during the oe", "metadata": {"headings": [{"headings_0": {"content": "study.", "page": 24, "level": 1}}, {"headings_1": {"content": "216,205,103", "page": 24, "level": 3}}], "page": 28, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], "page": 28, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Training of local experts, households and enterprise groups was carried out for e \nall the 10 sampled SACCOs thus ensuring increased mobilisation. \n7.1.3 Areas of Improvement \nI noted the following areas were the District needs improvement; \n7.1.4 Planning and Budget Performance \nI reviewed the Gulu District approved work plan and budget for PDM activities and noted the following. \n7.1.5 Alignment of the District Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise \nRecommendation \nI advised the Accounting Officer to ensure that priorities from Sub Counties/ Divisions/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the MC budget and work plans to enable alignment of PDM activities for proper implementation \n7.1.6 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX. 25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \no No funds were disbursed to any of the 47 SACCOs in the 1 Quarter yet UGX. 25,000,000 was expected per quarter. \nAll the SACCOs received PRF of UGX. 25,000,000 in the 2\"? Quarter. \no \no All the SACCOs received UGX.75,000,000 in the 3 Quarter. \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the \nmoney economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "study.", "page": 24, "level": 1}}]], "page": 28, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}], "page": 29, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED to ensure that funds are released to the SACCOs in a timely manner as planned. \nFurthermore, I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n7.1.7 Disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM \nS/N SACCO Name Total \u201cPRE Total Disbursements %tage Va rriance (D) Received (Loans) (B) (A-B) a", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}]], "page": 29, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ana", "metadata": {"headings": [{"headings_0": {"content": "ana", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], "page": 30, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eh) |", "metadata": {"headings": [{"headings_0": {"content": "eh) |", "page": 30, "level": 2}}, {"headings_1": {"content": "ana", "page": 30, "level": 2}}], "page": 30, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \u2014 21:2 eee wen North \nREEL ZENTREN TEENS \nen un u 100,000,000 8,000,000 8% \nES (92,000,000) \\_\\| Bungatira 100,000,000 44,000,000 \nLaban Paicho \n\\| 11\u00b0 89,000,000) \\_ 19,000,000 9.5% \\| (181,000,000) \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that the district was piloting PDMIS with only two parishes and succeeded on only 19 households which were piloted for planning purposes to allow all other parishes to be enrolled on the system and there was continuous modification on the system that delayed the process of fund disbursement. \nRecommendation \nI advised the Accounting Officer to engage the Ministry of ICT to address the PDMIS", "metadata": {"headings": [{"headings_0": {"content": "eh) |", "page": 30, "level": 2}}, {"headings_1": {"content": "ana", "page": 30, "level": 2}}, [{"headings_0": {"content": "eh) |", "page": 30, "level": 2}}, {"headings_1": {"content": "ana", "page": 30, "level": 2}}], [{"headings_0": {"content": "eh) |", "page": 30, "level": 2}}, {"headings_1": {"content": "ana", "page": 30, "level": 2}}], [{"headings_0": {"content": "eh) |", "page": 30, "level": 2}}, {"headings_1": {"content": "ana", "page": 30, "level": 2}}], [{"headings_0": {"content": "eh) |", "page": 30, "level": 2}}, {"headings_1": {"content": "ana", "page": 30, "level": 2}}], [{"headings_0": {"content": "eh) |", "page": 30, "level": 2}}, {"headings_1": {"content": "ana", "page": 30, "level": 2}}]], "page": 30, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "challenges.", "metadata": {"headings": [{"headings_0": {"content": "challenges.", "page": 30, "level": 3}}, {"headings_1": {"content": "eh) |", "page": 30, "level": 2}}], "page": 30, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7.1.8 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer oe \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "challenges.", "page": 30, "level": 3}}, {"headings_1": {"content": "eh) |", "page": 30, "level": 2}}, [{"headings_0": {"content": "challenges.", "page": 30, "level": 3}}, {"headings_1": {"content": "eh) |", "page": 30, "level": 2}}], [{"headings_0": {"content": "challenges.", "page": 30, "level": 3}}, {"headings_1": {"content": "eh) |", "page": 30, "level": 2}}]], "page": 30, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "challenges.", "page": 30, "level": 3}}], "page": 30, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The Parish Development Committee which \n7 members of the \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for e \nthat 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 District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "challenges.", "page": 30, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "challenges.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "challenges.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "challenges.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 1}}, {"headings_1": {"content": "challenges.", "page": 30, "level": 3}}]], "page": 30, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Structure", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 31, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 1}}], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \u201cHLG \\| \n\\_\\_\\_ \na HLG \nCore \\| the \nImplementation aa EEE eae ene nat ae \u201cAccoun \nCore e The \nteam was I advised \nOfficer to", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 31, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 31, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 1}}]], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 31, "level": 3}}, {"headings_1": {"content": "Structure", "page": 31, "level": 2}}], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not fully constituted as per the guideline. ensure that PDM HLG\\_ core Teams \ne The District did not prepare quarterly implementation team is fully performance reports. Out of 4 quarterly constituted and functional to performance reports, 1 was prepared. \nimplement their specific roles. \ne There was no evidence of; Mobilization and \nsensitization of the various stakeholders at \nall levels including communities, \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nAccounting Officer The Accounting Officer attributed the failure to prepare quarterly performance reports to the delayed release of", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 31, "level": 3}}, {"headings_1": {"content": "Structure", "page": 31, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 31, "level": 3}}, {"headings_1": {"content": "Structure", "page": 31, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 31, "level": 3}}, {"headings_1": {"content": "Structure", "page": 31, "level": 2}}]], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engine", "metadata": {"headings": [{"headings_0": {"content": "Engine", "page": 31, "level": 8}}, {"headings_1": {"content": "Implementation", "page": 31, "level": 3}}], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \nel ET Be nz Parish \nI reviewed the operations of the PDC in the I advised the Accounting Officer to", "metadata": {"headings": [{"headings_0": {"content": "Engine", "page": 31, "level": 8}}, {"headings_1": {"content": "Implementation", "page": 31, "level": 3}}], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 sampled PDM SACCOS, and noted the ensure that the PDCs hold their Committees (PDC) following; \nquarterly meeting. \ne Out of 10 PDCs, none of them held all the 4 \nquarterly meetings. \nI further advised the Accounting Parish priorities and action plans for the FY Officer to liaise with the relevant 2022/2023 were not prepared by all the 10 authorities to ensure that the PDCs PDCs. \nare fully funded so that they can 10 PDCs did not prepare quarterly function. \nperformance reports. \n10 PDCs received funding of UGX. 700,000 \nfor the PDC activities \nCommittees and Production, Marketing, Business \nSub Committees \nDevelopment services, Finance and the sub-committees are formed. investment sub Committees. \nIn addition, failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nAccounting Officer explained that the guidance on the formation of the production committee was noted late after the first AGM. He further stated that all committees missing will be formed in the subsequent meetings. \n7.1.9 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}, [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}], [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}], [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}], [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}]], "page": 31, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \noe The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \noe The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature of training \\| Observations \n\\| Training of the ToTs Mn trainers (Core Implementation", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}, [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}]], "page": 32, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. e The training of \nand Core PDM was not carried out.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 31, "level": 2}}, {"headings_1": {"content": "Engine", "page": 31, "level": 8}}], "page": 32, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "_Recommendation", "metadata": {"headings": [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}], "page": 32, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the ER \nSL. \\| Officer to liaise woth the \n7.1.10 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}, [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}], [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}]], "page": 32, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of oe \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its o \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development e \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \noe A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \ne The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \noe The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nRecommendation registration. \u201cPDM \\_ \nLicensing of the \n\\| \ne", "metadata": {"headings": [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}, [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}], [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}], [{"headings_0": {"content": "_Recommendation", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 31, "level": 2}}]], "page": 33, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "All 47", "metadata": {"headings": [{"headings_0": {"content": "All 47", "page": 33, "level": 3}}, {"headings_1": {"content": "_Recommendation", "page": 32, "level": 2}}], "page": 33, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "metadata": {"headings": [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}], "page": 33, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs Under the \\| on the business of lending under Officer to engage the PDM Microfinance \nMicrofinance Institutions money lenders SACCOs Secretariat to guide Institutions Money \\| act. \non \nthe operationalization of Lenders Act 2016 \nthis requirement.. \nAs a result, enforcement of recovery of \nPRF from beneficiaries by the PDM \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nAlthough the Accounting Officer explained that due to time, there were interim committees formed that helped come up with resolutions to create bank accounts, I was not availed with evidence to of committee minutes to verify this matter \n7.1.11 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}, [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}], [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}], [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}], [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}], [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}], [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}]], "page": 33, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}, [{"headings_0": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}, {"headings_1": {"content": "All 47", "page": 33, "level": 3}}]], "page": 34, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LT. _ |", "metadata": {"headings": [{"headings_0": {"content": "LT. _ |", "page": 35, "level": 3}}, {"headings_1": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ERREISENSETIEREREN parishes.", "metadata": {"headings": [{"headings_0": {"content": "LT. _ |", "page": 35, "level": 3}}, {"headings_1": {"content": "SACCOs were not licensed to \u2018take. rar \u201cadvised Ei ET Accounting", "page": 33, "level": 3}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "did \u201cnot | MRE SN advised", "metadata": {"headings": [{"headings_0": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}, {"headings_1": {"content": "LT. _ |", "page": 35, "level": 3}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RAT Accounting NT TIEREN", "metadata": {"headings": [{"headings_0": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}, {"headings_1": {"content": "LT. _ |", "page": 35, "level": 3}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ranking. of", "metadata": {"headings": [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nWealth All the 10 I the \nsampled \\_ Households \ncarry out wealth ranking during Officer to carry out wealth \\| identification of subsistence households. ranking using the wealth Details are in Appendix 5 (b) \nranking tool in next phase of the PDM \nFailure to identify subsistence \nhouseholds using the wealth ranking \ntool and selet and implement \nprioritized projects may undermine the \nachievement of pillar objectives \nAlthough the Accounting Officer explained that wealth ranking was done, I was not availed with evidence of wealth ranking. \nSelection \nand e Four (04) parishes selected flagship I advised the Accounting Implementation of \nprojects that were inconsistent with Officer to liaise with MoLG to", "metadata": {"headings": [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}, [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}], [{"headings_0": {"content": "Ranking. of", "page": 35, "level": 1}}, {"headings_1": {"content": "did \u201cnot | MRE SN advised", "page": 35, "level": 3}}]], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 2}}, {"headings_1": {"content": "Ranking. of", "page": 35, "level": 1}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the LG selected priority commodities. \nensure flexibility in selecting", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 2}}, {"headings_1": {"content": "Ranking. of", "page": 35, "level": 1}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 35, "level": 2}}, {"headings_1": {"content": "Ranking. of", "page": 35, "level": 1}}]], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 35, "level": 2}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Ten (10) out of Ninety two (92) flagship projects. farmer", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 35, "level": 2}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise/households", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 2}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented projects that are not from the priority commodity list. Details are in Appendix 5 (c). \nFailure to select and implement prioritized projects could undermine achievement of the pillar objectives. \nAccounting Officer explained that although they advised the farmers to adhere to the flagship projects, the farmers selected different projects.", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 2}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}, [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 2}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 2}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}]], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Loan Application e 19 beneficiaries in 2 Parishes who\\} I advised the Accounting and", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 35, "level": 2}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Approval", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 2}}], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "accessed loans before 5\u2018\u201d June 2023 Officer to always ensure that Process \nwere not selected through the PDMIS. the loan application process is \\| \ne 6 beneficiaries in 3 Parishes who followed. \naccessed loans after 5\u201c June 2023, \nthere was no evidence that they had \nbeen vetted by a village meeting \nconvened by the enterprise groups as \ndetailed in the table below. \ne All beneficiaries in all parishes \naccessed loans from enterprise \ngroups where they were not \nrequirement. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds.", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 2}}, [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 2}}], [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 2}}], [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 2}}]], "page": 35, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting Officer explained that, \nalthough the policy was provided for in \nthe manual, it contradicted the \ndirectives issued that no charges should \nbe impose on the PDM beneficiaries and \nthey must be paid 1,000,000 without \nany deduction. \nOperation of the Paragraph 3.0 of the Users Handbook I advised the Accounting SACCO \nBank for the PRF Under PDM Pillar 3 - Officer regularize the creation Accounts \nFinancial Inclusion October 2022 of the the bank accounts provides that each Parish shall have a \nPDM SACCO and a PRF designated bank \naccount for that PDM SACCO, in a \nbranch of a supervised financial \ninstitution that is convenient for the \nmembers of the PDM SACCO. \nI noted that; \ne By the time of the first general \nmeeting, 10 PDM SACCOs had \nalready received funds contrary to \nprocedures. \nAccounting Officer explained that due to limited time, there was an\\_ interim committee that sat to decide on opening of bank accounts, prior to the AGM", "metadata": {"headings": [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 2}}, [{"headings_0": {"content": "Approval", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise/households", "page": 35, "level": 2}}]], "page": 36, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Registration of _.", "metadata": {"headings": [{"headings_0": {"content": "Registration of _.", "page": 36, "level": 3}}, {"headings_1": {"content": "Approval", "page": 35, "level": 3}}], "page": 36, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2.6.2 of the Users Handbook I advised the Accounting Enterprise Groups for the Parish Revolving Fund (PRF) Officer to ensure that Under PDM Pillar 3 - Financial Inclusion enterprise groups have October 2022 provides that the PDM evidence of registration with Enterprise Groups shall be registered by the Sub-County Community the Community Development Officers at Development Officers before the Sub-County, as a Community Based qualification to receive Organization. A copy of the certificate of funding. \nRegistration of the Enterprise Group \n(together with details of the members \nof the Group) shall be sent to the \\| \nChairperson of the PDM SACCO and to \nexplained that all enterprise groups were registered by the CDOs in each Sub County, I was not availed with evidence to confirm the Accounting Officer\u2019s response \n7.1.12 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Registration of _.", "page": 36, "level": 3}}, {"headings_1": {"content": "Approval", "page": 35, "level": 3}}, [{"headings_0": {"content": "Registration of _.", "page": 36, "level": 3}}, {"headings_1": {"content": "Approval", "page": 35, "level": 3}}], [{"headings_0": {"content": "Registration of _.", "page": 36, "level": 3}}, {"headings_1": {"content": "Approval", "page": 35, "level": 3}}], [{"headings_0": {"content": "Registration of _.", "page": 36, "level": 3}}, {"headings_1": {"content": "Approval", "page": 35, "level": 3}}]], "page": 36, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 3}}, {"headings_1": {"content": "Registration of _.", "page": 36, "level": 3}}], "page": 37, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e One (1) beneficiary in One (1) PDM SACCOs had implemented different projects \nDetails are in Appendix 5 (f). \nThis undermines the achievement of PDM objectives. \nThe Accounting Officer acknowledged the Matter.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 3}}, {"headings_1": {"content": "Registration of _.", "page": 36, "level": 3}}, [{"headings_0": {"content": "following;", "page": 37, "level": 3}}, {"headings_1": {"content": "Registration of _.", "page": 36, "level": 3}}], [{"headings_0": {"content": "following;", "page": 37, "level": 3}}, {"headings_1": {"content": "Registration of _.", "page": 36, "level": 3}}]], "page": 37, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 37, "level": 3}}], "page": 37, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the beneficiaries implement projects as guided else consultation with the PDM Secretariat should be made. \nJohn F.S. a ORIGINAL Copy AUDITOR GENERAL \n22\u2122 December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 37, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 37, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 37, "level": 3}}]], "page": 37, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], "page": 38, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_No Source \n1 Tax Revenues 511,965 Local Services Tax 187 -101,511,965 Land fees \n30,431,300 31,568,700 Business Licenses \n10,452,500 4,547,500 Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}]], "page": 38, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "87,615,488 122,384,512", "metadata": {"headings": [{"headings_0": {"content": "87,615,488 122,384,512", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 2}}], "page": 38, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Non-Tax Revenues Other Property income", "metadata": {"headings": [{"headings_0": {"content": "87,615,488 122,384,512", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 38, "level": 2}}], "page": 38, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", 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10", "page": 39, "level": 5}}]], "page": 39, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. : \\_\\_\\_ agricultural \nAGRO- 01 Institutional 01060203-Enabled 010017-Machinery acquisition \\| INDUSTRIALIZATION Strengthening extension supervision system and maintenance \nand Coordination developed and operationalised \n\u2014 \n\\| \n\\| \n06-NATURAL 03-Water 14040401-Budget priorities \\| 000006-Planning and ENVIRONMENT, \\| Management \\|", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 39, "level": 2}}, {"headings_1": {"content": "| \u2018Human Capital ~ | [ 01-_ 1202010101-Strengthen 000034-Education and Skills 482,195,731 10", "page": 39, "level": 5}}], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "RESOURCES, \nResources i aligned to programme plans Budgeting services \n\\|", "metadata": {"headings": 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District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| LAND AND WATER \n\\| socom 4. INTEGRATED \n03-Transport - \n09040106-Community access & 260002-District\\_, Urban and TRANSPORT \n\\| Infrastructure feeder roads constructed & Community Access Road INFRASTRUCTURE and Services maintained to facilitate market Maintenance \nDevelopment access \n\\| 040-Production \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}, {"headings_1": {"content": "er", "page": 39, "level": 2}}, [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}, {"headings_1": {"content": "er", "page": 39, "level": 2}}]], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. 11-DIGITAL 000004-Finance and \\_.. TRANSFORMATION \u0131\\_and Marketing \nAccounting\n6. \\| Natural \nresources,", "metadata": {"headings": [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}, {"headings_1": {"content": "er", "page": 39, "level": 2}}], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "03-Water 14040401-Budget priorities \\| 000006-Planning and 88,603,840 Environment, Climate Resources \nchange, Land and Management \naligned to programme plans \nBudgeting services. \n\\| 02-Population \\| \\| 7 Human Capital \n320021-Hospital 3,083,245,719 5 i Management Health, Safety \nManagement and Support \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}, {"headings_1": {"content": "er", "page": 39, "level": 2}}, [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}, {"headings_1": {"content": "er", "page": 39, "level": 2}}], [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}, {"headings_1": {"content": "er", "page": 39, "level": 2}}], [{"headings_0": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}, {"headings_1": {"content": "er", "page": 39, "level": 2}}]], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(cae", "metadata": {"headings": [{"headings_0": {"content": "(cae", "page": 40, "level": 3}}, {"headings_1": {"content": "| CLIMATE CHANGE,", "page": 40, "level": 3}}], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| and Management \nServices \n\\|\\_\\_\\| bet Le \nTOTAL 4,773,180,49 \\|60 \n\\| : \\| \nAppendix 2: Utilization of the wage Budget \n\\| \n\\_ \nDepartmentName ApprovedBudget SupplimentalyBud RevisedBudget Warrant Payments UnspentBalance \nee EUTIN \na \nAdministration 276,531,164 = 276,531,164 276,531,164 146,120,654 130410510 \\| \\| \\| ; \nCommunityBasedServices - \\| 293,400,000 293,400,000 -\\| 0] \\| \n\\_14,278,585,822 1,028,355,131 15,306,940,953 15,280,724,791 12,063,723,045 \\| 3217001746 \\| \n\\| Finance 344,481,236 - 344,481,236 344,481,054 249,422,403 95058651 \\| \u2014 \\| \nHealth wae 273,340,664 273,340,664 248,774,839 24565825 InternalAudit 258,975,000 219,733,296 39241704 \n289750 \n\\| \n258,975,000 TE \n\\_NaturalResources 457,023,000 260,952,335 \nLee \\| 51 \nPlanning 30,003,000 30,003,000 2208396 \\_\\_\\_\\_\\_ \n709,222,666 1,585,075,872 729797853 RoadsandEngineering 69,662,375 69,662,375 69,662,375 37,736,188 31926187 Statutorybodies \\| \\| 720,803,480 - 720,803,480 720,803,480 720,694,662 \nTrade, 37,511,532 28,000,000 65,511,532 65,511,532 49,459,232 16052300 \nIndustryandLocalDevel I \nopment \n: \\_\\_\\_\\_\\_ \\| \\| \\| Water 204,212,956 80,600,000 284,812,956 212,812,956 212,748,995 63961 \\|", "metadata": {"headings": 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District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 40, "level": 3}}, {"headings_1": {"content": "(cae", "page": 40, "level": 3}}], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17,660,352,895 2,306,208,337 \\| 19,966,561,232 \\| \\_9,541,083,985 15,058,577,369 4,482,506,616 \n37", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 40, "level": 3}}, {"headings_1": {"content": "(cae", "page": 40, "level": 3}}, [{"headings_0": {"content": "Total", "page": 40, "level": 3}}, {"headings_1": {"content": "(cae", "page": 40, "level": 3}}]], "page": 40, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN.", "metadata": {"headings": [{"headings_0": {"content": "SN.", "page": 41, "level": 3}}, {"headings_1": {"content": "Total", "page": 40, "level": 3}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Typeetwnter fosity \\| \nSub Geunty \\| Parity \\| i \n\\|", "metadata": {"headings": [{"headings_0": {"content": "SN.", "page": 41, "level": 3}}, {"headings_1": {"content": "Total", "page": 40, "level": 3}}, [{"headings_0": {"content": "SN.", "page": 41, "level": 3}}, {"headings_1": {"content": "Total", "page": 40, "level": 3}}]], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 41, "level": 5}}, {"headings_1": {"content": "SN.", "page": 41, "level": 3}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Village \nIs there proof of land Was due diligence Remark (s) ownership or consent carried out to \nof land offer (e.g. land ensure that the land \ntitle, agreement, formal \\| is free of \ni. \\| Borehole \nUnyama Oding Labongoguro No i & \nNo No evidence was availed to confirm that due diligence was carried out \nNo evidence was availed to confirm that due diligence was carried out \n35", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 41, "level": 5}}, {"headings_1": {"content": "SN.", "page": 41, "level": 3}}, [{"headings_0": {"content": "| |", "page": 41, "level": 5}}, {"headings_1": {"content": "SN.", "page": 41, "level": 3}}], [{"headings_0": {"content": "| |", "page": 41, "level": 5}}, {"headings_1": {"content": "SN.", "page": 41, "level": 3}}]], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Borehole _ No", "metadata": {"headings": [{"headings_0": {"content": "Borehole _ No", "page": 41, "level": 3}}, {"headings_1": {"content": "| |", "page": 41, "level": 5}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No \nevidence was availed to confirm that due \\|", "metadata": {"headings": [{"headings_0": {"content": "Borehole _ No", "page": 41, "level": 3}}, {"headings_1": {"content": "| |", "page": 41, "level": 5}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "roe", "metadata": {"headings": [{"headings_0": {"content": "roe", "page": 41, "level": 2}}, {"headings_1": {"content": "Borehole _ No", "page": 41, "level": 3}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nBorehole \" \\| Ayweri Paibona \n\\| \nNo \nNo \nAkor \nNo \ndiligence was carried out \nNo evidence was availed to confirm that due diligence was carried out \nNo evidence was availed to confirm that due diligence was carried out \nNo evidence was availed to confirm that due", "metadata": {"headings": [{"headings_0": {"content": "roe", "page": 41, "level": 2}}, {"headings_1": {"content": "Borehole _ No", "page": 41, "level": 3}}, [{"headings_0": {"content": "roe", "page": 41, "level": 2}}, {"headings_1": {"content": "Borehole _ No", "page": 41, "level": 3}}], [{"headings_0": {"content": "roe", "page": 41, "level": 2}}, {"headings_1": {"content": "Borehole _ No", "page": 41, "level": 3}}], [{"headings_0": {"content": "roe", "page": 41, "level": 2}}, {"headings_1": {"content": "Borehole _ No", "page": 41, "level": 3}}], [{"headings_0": {"content": "roe", "page": 41, "level": 2}}, {"headings_1": {"content": "Borehole _ No", "page": 41, "level": 3}}]], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nm ss", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "diligence was carried out \\| \n7 well \n\\| Palaro \u0131 \nPatwol No \nNo evidence was availed to confirm that due \\| \ndiligence was carried out \nNo evidence was availed to confirm that due diligence was carried out \nNo \nNo evidence was availed to confirm that due diligence was carried out \nNo \nNo evidence was availed to confirm i \nthat due i \ndiligence was carried out \nAppendix 4: Mischarge of Education Development Grant \nInvoice \\| Invoice Description /Purpose \nler Check Payment Distribution Account Code Description Supplier Number Date \na Date Amount Code \n\\| EDUC/014/ 20-Jun-23 Payment for re-roofing of two-classroom 6431566 28-Jun-23 \n2,408,420 \n312111 Residential Buildings \\| Jonako \\| 06/2023 \\| block at Laminto Primary School under", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}, [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}]], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition Investments 1 \\| SDG funding. \\| Limited \\_\\_.\\_ \n= \nEDUC/016/ \\{\\| 20-Jun-23 Retention for construction of 1 block of 5 6439357 28-Jun-23 \\| \n1,651,556 312111 Residential Buildings Lagere \n\\| \n06/2023 stances drainable latrine at Cetkana\n- Acquisition Engineerings \\| \nPrimary school under SDG funding. \nUganda \nLimited EDUC/006/", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "16-Jun-23 stances \\| \nConstruction of 1 block of 5 \n6433501 28-Jun-23 1,204,616 312111 Residential Buildings Melwood \\| \n' 06/2023 drainable latrine at Awach Primary School", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition Company Limited \\| \n\u00c4 \\|\\_under SDG funding. \nar iG 2 16-Jun-23 \n\\| EDUC/006/ \\| \n\\| Construction of 1 block of 5 stances", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "6433501 \\| \n06/2023 \\| \\| \\| \n28-Jun-23 6,692,313 312111 Residential Buildings Melwood \\| drainable latrine at Awach Primary School \\|", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}, [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}]], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition Company Limited", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "38 \n\\| \\|\\_under SDG funding. I 39 I \n' i EDUC/012/ \\| 17-Jun-23 Construction of 1 block of 5 stances 6439357 28-Jun-23 \n861,609 312111 Residential Buildings \nLagere \n\\| \n06/2023 \\| \\| drainable latrine at cetkana Primary \nAcquisition Engineerings \n- \nSchool under SDG funding. i \nUganda Limited el \n\\| \n\\| \n\\| EDUC/012/ 17-Jun-23 Construction of 1 block of 5 stances 6439357 28-Jun-23 \n06/2023 drainable latrine at cetkana Primary \n155,090 312111 Residential Buildings Lagere", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}, [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}]], "page": 41, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition Engineerings School under SDG funding. \nUganda Limited EDUC/009/ 16-Jun-23 \\| Construction of 1 block of 2 stances 6437846 28-Jun-23 13,640,575 313121 Non-Residential Tipianyimi \n\\| \n\\| \n' 06/2023 ' drainable latrine at Pokogali Primary \nBuildings - Investment \\| \nschool under SDG funding. \nEDUC/014/ 20-Jun-23 \\| of 28-Jun-23 \nPayment for re-roofing two classroom 6431566", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Improvement Limited 13,380,109 312111 Residential Buildings Jonako 06/2023 block at Laminto Primary School under", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition Investments \\| \nSDG funding. Limited EDUC/013/ \\| 17-Jun-23 \\| \n\\_ \n' \nConstruction 1 block of 2 stances 6429828 28-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "nm ss", "page": 41, "level": 2}}, {"headings_1": {"content": "roe", "page": 41, "level": 2}}], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 42, "level": 2}}, {"headings_1": {"content": "nm ss", "page": 41, "level": 2}}], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "metadata": {"headings": [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "68,241 \\| 313121 Non-Residential Cultas Investment Buildings - Limited \nunder SDG funding. Improvement \n\\| \\_ \\| \\| \n40,062,529 \\| \nAppendix 5 (a): Signing of PRF Financing Agreements \nEe \\| Vote [ Sacco name \nDid the SACCO Chairperson sign Funds Received Date money was received \nDate agreement Remarks \\| \npn name \nPRF financing agreement with \n\\| was signed \n\\| Gulu \\| Wilul Pukony Yes \n100,000,000 12/10/2022, 20/04/2023 and 26/06/2023 \nAgreement signed after money Da 26/06/2023 was received \\| \nieee RS Ost \nRE \n2\\| Gulu Oding Unyama \n100,000,000 12/10/2022, 20/04/2023 and + 26/06/2023 \nAgreement signed after money \\_\\|\\_DLG 26/06/2023 \\| received was \n\\_ \n[ SN. \\| Parish N \u2018Was wealth of \nNo. villages No. of villages Remarks ranking carried out \nwhere wealth \nat parish level? \nranking was carried \nPE PR ROOTLETS ESOL STOLE TT ST TEN RECTED ars \n\u2014 \u2014 \nz = ; \n2 \nGuluDLG \\| \nBurcoro No \n\\| \n2 2 No evidence was availed to confirm that wealth ranking was actually carried out. \n\u2018 3 DLG mn \n\\_ \na \n. ] \n\u2014 \\| Gulu \\| Pageya No", "metadata": {"headings": [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}, [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}], [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}], [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}], [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}], [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}], [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}], [{"headings_0": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, {"headings_1": {"content": "of", "page": 42, "level": 2}}]], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 \nNo evidence was availed to confirm that wealth ranking was actually carried out. \n\\| \ni \nTERN \n4 \\| Gulu DLG Atiabar North \nNo evidence was availed to confirm that wealth ranking was actually \n\\| 5 \\| \n\\_ GuluDLG \\|. Laban \nNo \ncarried out. \n5\\| 5 No evidence was availed to confirm that wealth ranking was actually \\| \nel carried out. \n6 Gulu DLG \\| Kal Umu \n39 \nNo evidence was availed to confirm that wealth ranking was actually", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}, [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee", "page": 42, "level": 3}}, {"headings_1": {"content": "is | 06/2023 | drainable latrine at Ogul Primary School", "page": 42, "level": 3}}]], "page": 42, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee cl", "metadata": {"headings": [{"headings_0": {"content": "ee cl", "page": 43, "level": 4}}, {"headings_1": {"content": "ee", "page": 42, "level": 3}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "carried out. \u00b0 \ncarried out. \\| \n\\| \ncarried out. \n\\| Ff \nNo evidence was availed to confirm that wealth ranking was actually carried out. \nAppendix 5 c): Selection and implement prioritized/ flagshi \\| SN \\| Vote Parish Name of \\| List of flagship projects per SACCO \n\\| Name Name SACCO \n\\| \n\\| \n\\| \n\\| \n\\| Are the Number of PDM How \nmany How many of How many of the \\| flagship enterprises enterprises are the farming enterprises \\| projects \nimplementing enterprises are from the \\| consistent \nflagship projects are farming priority commodity", "metadata": {"headings": [{"headings_0": {"content": "ee cl", "page": 43, "level": 4}}, {"headings_1": {"content": "ee", "page": 42, "level": 3}}, [{"headings_0": {"content": "ee cl", "page": 43, "level": 4}}, {"headings_1": {"content": "ee", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee cl", "page": 43, "level": 4}}, {"headings_1": {"content": "ee", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee cl", "page": 43, "level": 4}}, {"headings_1": {"content": "ee", "page": 42, "level": 3}}], [{"headings_0": {"content": "ee cl", "page": 43, "level": 4}}, {"headings_1": {"content": "ee", "page": 42, "level": 3}}]], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| with the", "metadata": {"headings": [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "enterprises list priority \n\\_ \n\\| commodities \n\u0131 selected by \nTe Burcoro Burcoro ze \nproduction, \npela 2. LE \nAwach \nSoya bean production, Rice production \nED \n\\| \nGulu Pageya Pageya Soya beans production, tomatoes production, No DLG \nAwach \nFish farming, produce buying and marketing, maize production, sunflower farming, rice \\| \n\\| 11 \n\\\\ production, Agro business \n\\_ \n\\_", "metadata": {"headings": [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}, [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}], [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}], [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}], [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}], [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}], [{"headings_0": {"content": "| with the", "page": 43, "level": 4}}, {"headings_1": {"content": "ee cl", "page": 43, "level": 4}}]], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Gulu", "metadata": {"headings": [{"headings_0": {"content": "Gulu", "page": 43, "level": 3}}, {"headings_1": {"content": "| with the", "page": 43, "level": 4}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "cle \"3. \nPaduny Goat rearing, Soya beans production, maize No 13 13 \n13 10 \\| \n\\_ \n\\| DLG Awach production, poultry, piggery, Sunflower \nproduction \nFone \n\\| production, production, \\| : \n\\| \n\\| \\| Wilul Rice piggery, dairy", "metadata": {"headings": [{"headings_0": {"content": "Gulu", "page": 43, "level": 3}}, {"headings_1": {"content": "| with the", "page": 43, "level": 4}}, [{"headings_0": {"content": "Gulu", "page": 43, "level": 3}}, {"headings_1": {"content": "| with the", "page": 43, "level": 4}}], [{"headings_0": {"content": "Gulu", "page": 43, "level": 3}}, {"headings_1": {"content": "| with the", "page": 43, "level": 4}}]], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dig", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 43, "level": 2}}, {"headings_1": {"content": "Gulu", "page": 43, "level": 3}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pukony \nfishery, poultry, soya bean production \\|", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 43, "level": 2}}, {"headings_1": {"content": "Gulu", "page": 43, "level": 3}}, [{"headings_0": {"content": "Dig", "page": 43, "level": 2}}, {"headings_1": {"content": "Gulu", "page": 43, "level": 3}}]], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. \\| Gulu Oguru Oguru Soya beans, Fishery, rice production, poultry,", "metadata": {"headings": [{"headings_0": {"content": "Dig", "page": 43, "level": 2}}, {"headings_1": {"content": "Gulu", "page": 43, "level": 3}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 43, "level": 3}}, {"headings_1": {"content": "Dig", "page": 43, "level": 2}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nPukony cattle rearing, piggery, maize production, bee", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 43, "level": 3}}, {"headings_1": {"content": "Dig", "page": 43, "level": 2}}, [{"headings_0": {"content": "| |", "page": 43, "level": 3}}, {"headings_1": {"content": "Dig", "page": 43, "level": 2}}]], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "keeping", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}, {"headings_1": {"content": "| |", "page": 43, "level": 3}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \nGana it \u201ci :", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}, {"headings_1": {"content": "| |", "page": 43, "level": 3}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Gulu \\| Pagik \nPiggery, soya bean production, maize production \\\\\\_\\_ DLG \\_\\_\\_Paicho \\|\n7. Gulu Kal Umu Kal Umu \\| Soya bean production \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}, {"headings_1": {"content": "| |", "page": 43, "level": 3}}], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I 8. Gulu Oding \nMaize production, vegetables production, soya \\| \nbean production, piggery, produce dealers, \n\\| \n\u201e.DLG \\| Unyama\\_\\_\\_\\| a \\| 9. \\| Gulu Atiabar Rice production, fishery, goat rearing, soya and No \n4 \\|\\_\\_\\| DLG North north \n\\| 10 Gulu \nMaize production, soya bean production \n5 \n\\| \n40", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}, {"headings_1": {"content": "| |", "page": 43, "level": 3}}, [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}, {"headings_1": {"content": "| |", "page": 43, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}, {"headings_1": {"content": "| |", "page": 43, "level": 3}}], [{"headings_0": {"content": "keeping", "page": 43, "level": 2}}, {"headings_1": {"content": "| |", "page": 43, "level": 3}}]], "page": 43, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tues", "metadata": {"headings": [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ee \nlication and Approval Process \nena \\| Parish Name Enterprise Name \nof SACCO \nof PRF Was the Date loan Were the Were they vetted Remarks Name Nene \\| \nname beneficiary beneficiary was loan by a village \n; \n\\| \n\\| \nfrom the obtained beneficiaries meeting convened approved \nselected by the enterprise PDM through the groups Waroco\u201d ie \u201cAkello Brenda re = \nBurcoro Awach \nkwo BSG \nDa ER. \u201cYes Pree ie \n\"No payment of PRF had been \\| \nreceived by 30th June \nAdong Christine \n\\| No payment of PRF had been \\| received by 30th June Pageya \\| \\| \nPageya Awach Tem Gumi \\| Okumu Richard yes \nee ox-plough \ner No payment of PRF had been \\| \nreceived by 30th June farmers Lakot Nighty \\| \nyes \nNo payment of PRF had been \nreceived by 30th June \n\\| \n\\| \nGulu DLG \\| Paduny Paduny Awach \nNo payment of PRF had been", "metadata": {"headings": [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}, [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}], [{"headings_0": {"content": "tues", "page": 44, "level": 3}}, {"headings_1": {"content": "keeping", "page": 43, "level": 2}}]], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pied |", "metadata": {"headings": [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \nreceived by 30th June \nNo payment of PRF had been \nreceived by 30th June \ni \n\\| \n\\| Gulu DLG \n\\| Wilul \\| wilul \nPukony \nOngwech Ha No payment of PRF had been Rubangatek Oniang Dorotea \neen No payment of PRF had been Piggery \nreceived by 30th June \n\\| Gulu DLG ee \\| Pukony \u0131 \nOguru Rwot Aye Atim Jennifer j \nNo payment of PRF had been ; \ntwero \nreceived by 30th June \\| Okello Walter \n\\} \\| \nele eC payment of PRF had been", "metadata": {"headings": [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}, [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}], [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}], [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}], [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}], [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}], [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}], [{"headings_0": {"content": "pied |", "page": 44, "level": 2}}, {"headings_1": {"content": "tues", "page": 44, "level": 3}}]], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 44, "level": 3}}, {"headings_1": {"content": "pied |", "page": 44, "level": 2}}], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by 30th June \nie 6 eet DLG Pagik Pagik Paicho \\| Can de Laker Jackline \n\\|", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 44, "level": 3}}, {"headings_1": {"content": "pied |", "page": 44, "level": 2}}], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee !", "metadata": {"headings": [{"headings_0": {"content": "ee !", "page": 44, "level": 1}}, {"headings_1": {"content": "er", "page": 44, "level": 3}}], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No payment of PRF had been \\| \nming \n\\| received by 30th June \\| \nenterprise Aber Irene", "metadata": {"headings": [{"headings_0": {"content": "ee !", "page": 44, "level": 1}}, {"headings_1": {"content": "er", "page": 44, "level": 3}}, [{"headings_0": {"content": "ee !", "page": 44, "level": 1}}, {"headings_1": {"content": "er", "page": 44, "level": 3}}], [{"headings_0": {"content": "ee !", "page": 44, "level": 1}}, {"headings_1": {"content": "er", "page": 44, "level": 3}}]], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "t=", "metadata": {"headings": [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No payment of PRF had been \\| \n\\| \\|\\_group \\| \nBR Gulu DLG Kal Umu Paicho Upar pi et Toon Geoffrey \nreceived by 30th June \nNo payment of PRF had been enterprise \nreceived by 30th June \ngroup Okwir Beneth Yes \nNo payment of PRF had been \n\\| Anoth \nreceived by 30th June \n\\| DLG Oding Unyama Odokorach = \n\u201cGulu Oding \\| \nNo payment of PRF had been \\_ Maize Concy \nreceived by 30th June \ngrowers Okumu Wilson \nNo payment of PRF had been \\| \nreceived by 30th June \n41 \n\\| GuluDLG \\| Atiabar \\| Atiabar Abeda \\_Ojok \nNorth Bedo Walter 22/12/2022 Yes oO \n\\| \nNorth Bungatira tek Okeny Charles Yes 22/12/2022 zZ Oo \n\\| \\| \\| \\| Alanyo Maria Yes 22/12/2022 \n\u00b0o \n\\| \n\\| \n\\| Anena Nancy Yes 22/12/2022 Yes 2 oO", "metadata": {"headings": [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}, [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}], [{"headings_0": {"content": "t=", "page": 44, "level": 5}}, {"headings_1": {"content": "ee !", "page": 44, "level": 1}}]], "page": 44, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Eva.", "metadata": {"headings": [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "laban ) [Yes GuluDLG \nLaban Paicho Orib can \\_Jokene Daniel Yes 22712/2022 Yes \nNo \n\\| \\| \nAgenorwot Stella Yes 22/12/2022 Yes zZ \u00b0 \n\\| \nGom pi Lakot Florence Yes 22/12/2022 Yes \\| \nkatuku \nkwede \n\\| Cwiny Aciro Pamela Yes 22/12/2022 Yes No \n\\|\\_Maleny . \\_\\_ \n. \nTic Kacel Oluba Denis Yes 22/12/2022 Ber \n\\| \n: \nTem Lawoko Albert Yes 22/12/2022 Yes No : \n\\| \nwomen \nendix 5 (e): Registration of Enterprise Groups \nVote Name \n\\| Parish Name \\| Name \nof SACCO \nNumber of PDM How many enterprises are registered \n\\_\\_\\|.as CBOs \\| Gulu DLG \\| Paduny \\| PadunyAwach \n0 \n\\_ \n\\| Gulu DBLG \\| Burcoro \n\\|\u01311 \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}, [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}], [{"headings_0": {"content": "Eva.", "page": 45, "level": 3}}, {"headings_1": {"content": "t=", "page": 44, "level": 5}}]], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fo", "metadata": {"headings": [{"headings_0": {"content": "fo", "page": 45, "level": 2}}, {"headings_1": {"content": "Eva.", "page": 45, "level": 3}}], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Gulu DLG\\_\\_\\| Pageya\\_\\_\\| Pageya Awach \n\\| PATER. SET Gulu DLG Atiabar North Atiabar North Bungatira 7 553535 \\_\\| el lee Gulu DLG \nLaban Paicho \nGulu DLG Kallmu \\_\\_\\_\\| Kal Paicho \numu 6 lo eon tale \\| \n\\| \nGuluDLG Pagik ~Pagik Paicho ni 0 =\\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "fo", "page": 45, "level": 2}}, {"headings_1": {"content": "Eva.", "page": 45, "level": 3}}, [{"headings_0": {"content": "fo", "page": 45, "level": 2}}, {"headings_1": {"content": "Eva.", "page": 45, "level": 3}}], [{"headings_0": {"content": "fo", "page": 45, "level": 2}}, {"headings_1": {"content": "Eva.", "page": 45, "level": 3}}], [{"headings_0": {"content": "fo", "page": 45, "level": 2}}, {"headings_1": {"content": "Eva.", "page": 45, "level": 3}}], [{"headings_0": {"content": "fo", "page": 45, "level": 2}}, {"headings_1": {"content": "Eva.", "page": 45, "level": 3}}]], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Gulu DLG \\| Wilul Wilul Pukony 19 \n0", "metadata": {"headings": [{"headings_0": {"content": "fo", "page": 45, "level": 2}}, {"headings_1": {"content": "Eva.", "page": 45, "level": 3}}], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "DIE", "metadata": {"headings": [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ in le (10. \\| Gulu DLG\\_\\_\\| Oding Oding Unyama Ps \nAppendix: 5 (f): Irregularities in project implementation \n\\_ SN. Vote Parish Name of Name of PRF \\| Loan Amount ' Loan Amount as Project Status of the project ' Name Name SACCO beneficiary \\| SACCO household funded \n\\| as per per \n\\| records \\| evidence \n\\| \n\\_ provided \n\\| \n42 \nRemark \\| \\| \\| \nT aa \\| A tiabar ~ Ojok Walter 1,000,000 1,000,000 \\| Poultry \\| \\| \\| \n\\| \\| Ojok claimed ha old 19 chickens", "metadata": {"headings": [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}, [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}]], "page": 45, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- North \\| N orth \non the 19/08/2022 and planning to \n\\| B ungatira \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "buy the second batch however no ; \n\\_ \n5 \n\\| accountabilities availed to \\} \nwere \n\\_ confirm his assertion. ; \n\\| \ni \\| \\} \\| \\| : i \n~Okeny 1,000,000 Poultry Charles", "metadata": {"headings": [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}, [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}], [{"headings_0": {"content": "DIE", "page": 45, "level": 2}}, {"headings_1": {"content": "fo", "page": 45, "level": 2}}]], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,00 Poultry m", "metadata": {"headings": [{"headings_0": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}, {"headings_1": {"content": "DIE", "page": 45, "level": 2}}], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Alanyo Maria 1,000,000 \\| \n5", "metadata": {"headings": [{"headings_0": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}, {"headings_1": {"content": "DIE", "page": 45, "level": 2}}, [{"headings_0": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}, {"headings_1": {"content": "DIE", "page": 45, "level": 2}}]], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 46, "level": 4}}, {"headings_1": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Anena Nancy \n\u201a \n43 \n\u201a He had 13 chickens by the time of inspection. No accountability on how \\| \"he spent the money \nShe used part of the \nmoney \nfor the \\|", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 46, "level": 4}}, {"headings_1": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}, [{"headings_0": {"content": "nn", "page": 46, "level": 4}}, {"headings_1": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}], [{"headings_0": {"content": "nn", "page": 46, "level": 4}}, {"headings_1": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}], [{"headings_0": {"content": "nn", "page": 46, "level": 4}}, {"headings_1": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}], [{"headings_0": {"content": "nn", "page": 46, "level": 4}}, {"headings_1": {"content": "1,000,00 Poultry m", "page": 46, "level": 1}}]], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "right", "metadata": {"headings": [{"headings_0": {"content": "right", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 4}}], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "purpose, she bought 30 chickens, and She diverted the UGX \\| 100,000 to buy rice seeds for her rice \\| garden. \n\\_ By the time of the inspection, Anena \\_ Nancy claimed that she had sold the \\_ first batch and planning to buy the \\| second batch. \nLaban \\| Laban \u201cTEs Tran Tine re Paicho . Daniel \\| \n\\| \n\u201cAgenorwot 1,000,000 1,000,000 Poultry yn Stella \\| \n\\| were \\| \n: \n\\_", "metadata": {"headings": [{"headings_0": {"content": "right", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 4}}, [{"headings_0": {"content": "right", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 4}}], [{"headings_0": {"content": "right", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 4}}], [{"headings_0": {"content": "right", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 4}}], [{"headings_0": {"content": "right", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 4}}], [{"headings_0": {"content": "right", "page": 46, "level": 1}}, {"headings_1": {"content": "nn", "page": 46, "level": 4}}]], "page": 46, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "metadata": {"headings": [{"headings_0": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}, {"headings_1": {"content": "right", "page": 46, "level": 1}}], "page": 47, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], "page": 47, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Florence \\| \\| \n( \\| \n\"Aciro Pamela. 1,000,000. 1,000,000 T ES Piggery \nats \n3 \n\u00bb \u2014\\_ = en u \\| \u2014\\_\\_ net \n44 \n\"He diverted the funds from piggery to \\_ \\| poultry. He claimed that he bought 51 chickens first batch and by the time of \n\\_ \n\\_ the inspection he had like 12 chickens \n\\_ Only four hens seen. She claimed \n\\| \\_ that she operates on a free range \\| system that getting all them was not easy to her by the time of the visit \nI inspected two pigs though she \\| claimed that she had bought 4 pigs and two died. No accountability. \n\\_ \nFollowing the interview with, Pamela, \u201ashe bought 4 piglets and \\_ unfortunately, 2 died each at 100,000 \\| with no accountability. \n\\_", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}, [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}], [{"headings_0": {"content": "ae", "page": 47, "level": 2}}, {"headings_1": {"content": "\u201a Lakot 1,000,000 | 1,000,000 Piggey", "page": 47, "level": 3}}]], "page": 47, "document_name": "Gulu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Gulu Regional Referral Hospital Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Gulu Regional Referral Hospital Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index acd5537e6fb838f7537c3454685973dcf0ffd637..0000000000000000000000000000000000000000 --- a/reports/Chunks/Gulu Regional Referral Hospital Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -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}]} \ No newline at end of file diff --git a/reports/Chunks/Hoima District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Hoima District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index f0a4cfb5653f64a39a85994f405cc5f2706fdf41..0000000000000000000000000000000000000000 --- a/reports/Chunks/Hoima District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPUBLIC gs ums", "metadata": {"headings": [{"headings_0": {"content": "REPUBLIC gs ums", "page": 1, "level": 4}}], "page": 1, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 4}}, {"headings_1": {"content": "REPUBLIC gs ums", "page": 1, "level": 4}}], "page": 1, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "THE \nOF \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF HOIMA DISTRICT FOR THE YEAR ENDED 30\u2122 JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 4}}, {"headings_1": {"content": "REPUBLIC gs ums", "page": 1, "level": 4}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 4}}, {"headings_1": {"content": "REPUBLIC gs ums", "page": 1, "level": 4}}]], "page": 1, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], "page": 1, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nDE ORT N en iii a eee eee \nQualified ODMION 1 cesccn cases nn ann anni Maw aes ERNE a \nPaes (ar) ned a ree reremeeeeeen ee een 1 1.0 \nMisstated Purchase of Property Plant and Equipment in the Cash flow statement ...... 1 2.0 \nMisstatement of Non-Produced Assets in reconciliation between total expenditure per appropriations and statement of performance... \n1 uunun nn an anna \n3.0 \nUnsupported YLP and UWEP Receivables disclosure under Note 22(C)........::::::00s0e 1 4.0 \nAbsence of a Schedule of Deposits Received ..........::cccssssecsesecensseecsssseeeesseeesensseaeens 2 5.0 Non-Recognition of Advances paid to COntractOrs........cccssscecssscensseecesssscasssesessesnens 2 6.0 \nFunds not Accounted for other than expenditure covered under focus areas ............. 2 Fer BE DE 3 nee Er \n7.0 Implementation of the Approved Budget.......uresusnsnnnnnnnonnnnnnnunnonnnnnnnnnnnunnenn 3 nennen \n8.0 Management of the Government Salary Payroll \n10 .....uursnsssnnneneonnannonnnnnsannnnnennnnnnnnnnnn \nERS nn 14 ET \n90 Mischarged Erpenditue \n14 \u201eaunuu neuen neuen ann cenemenee \nNE nern 14 ee EEE EEE \n10.0 \nImplementation of Key Government Grants/Programmes (FOCUS AREAS)........... 14 Del A ORSON 47 zes annece renee eee \nManagement's Responsibility for the Financial Statement.........::csscsseseessseeseeeeeereseseeseees 47 Auditor\u2019s Responsibility for the Audit of Financial Statements..........cccssssscrssseesssssessesssteeess 47 Other Rep\u00f6rting Responsibilities....:.uu.u..u.ne nennen un ann ana 48 Report on the Audit: of Compliance with Legislation. \u201e..e.usu nr nennen 49 EN \n58 nie ee \nList of Acronyms \n- \nAcronym \nMeaning DLG \nDistrict Local Government \nGoU Government of Uganda \n. \nHCMS Human Management System", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 4}}]], "page": 1, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 4, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 4, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ICT \nInformation and Communication Technology \\| \nINTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 4, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "Capital", "page": 4, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Capital", "page": 4, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Capital", "page": 4, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Capital", "page": 4, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 4, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "metadata": {"headings": [{"headings_0": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}, {"headings_1": {"content": "Capital", "page": 4, "level": 5}}], "page": 4, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "LLG Lower Governments \n\u00a9 Local \\_ IR \n\u201eLocal \n\\_ \\_\\_ Revenue \\| \\\\ MDAs \n\\_ Ministries, Departments . and Agencies . \nMoES Ministry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG Ministry of Local Government \n\\_\\_. \n\\_ \nNAA National Audit Act \nNTR Non-Tax Revenue \nOAG Office of the Auditor General PBS Program Budgeting System \n\\_\\_\\_\\_\\_\\_ \nPCA Payroll Consults Africa \nPDMS Payroll Deduction Management System", "metadata": {"headings": [{"headings_0": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}, {"headings_1": {"content": "Capital", "page": 4, "level": 5}}, [{"headings_0": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}, {"headings_1": {"content": "Capital", "page": 4, "level": 5}}], [{"headings_0": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}, {"headings_1": {"content": "Capital", "page": 4, "level": 5}}], [{"headings_0": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}, {"headings_1": {"content": "Capital", "page": 4, "level": 5}}], [{"headings_0": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}, {"headings_1": {"content": "Capital", "page": 4, "level": 5}}], [{"headings_0": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}, {"headings_1": {"content": "Capital", "page": 4, "level": 5}}], [{"headings_0": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}, {"headings_1": {"content": "Capital", "page": 4, "level": 5}}]], "page": 4, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_PDU", "metadata": {"headings": [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}], "page": 4, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Procurement & Disposal Unit PFMA Public Finance Management Act PFMR Finance Management \n\u2014 Public Regulations > \nPPDA Public & Disposal of Public Assets \nProcurement \n\\| PS/ST \nPermanent Secretary / Secretary to Treasury TSA Treasury Single Account \n\\_ \n\\_TSSA\\_\\_\\_\\_\\_\\_\\_\\_ Treasury Sub Single Account \nUBA Uganda Banker\u2019s Association \nUCF \nUganda Consolidated Fund \nUCLA Uganda Consumer Association \n...... and Lender's UgIFT \u2014\\_ Uganda Intergovernmental Fiscal Transfers \n\u00a9 Program \\_\\_ Results for \n\\_ UGX Uganda Shilling \\_ \\_ \nto \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF HOIMA DISTRICT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nualified Opinion \nI have audited the accompanying financial statements of Hoima 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", "metadata": {"headings": [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}, [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}], [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}], [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}], [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}], [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}], [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}], [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}], [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}], [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "_LGPPDA Local Government Public Procurement and Disposal Authority", "page": 4, "level": 5}}]], "page": 4, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "statements, including a summary of significant accounting policies.", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 5, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4. 390003 Water Bill Ensure availability of 12,200,000 payments water to keep good \nhygiene and sanitation", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 9, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "166,772,020 \nThe Accounting Officer explained that this was caused by; \no halting of the disposal process of the district scrap items by the council which resulted in to non-realisation of the projected revenue of UGX.30 m illion. \noe a court aParish to market revenue collection service provider in compensation for not working during the COVID-19 pandemic. As a result, the district lost out on potential UGX.16 Million from Runga market. \noe military Police enforcement at the lake which restricted fishing activities thus resulting into failure to realise UGX.42 Million shillings. \n7.2 \nPerformance of GOU warrants (transfers from treasury and \ntransfers from other government units) The Accounting The District had an approved budget of UGX.43,496,846,382 to Officer \nshould implement the various programmes, out of which engage the relevant UGX.31,269,278,777 was warranted resulting in a shortfall of authorities \nand UGX.12,227,567,605 representing 72% performance. Details are in ensure that all the Appendix 5. \nbudgeted funds are warranted. \nThe UGX.12,227,567,605 that was not warranted was meant for \nthe following activities which were either partially or not \nimplemented at all; \nNo Programme Amount not Activities not Purpose of warranted implemented the unimplemen ted activity \n", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}, [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}]], "page": 9, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Integrated 7,539,846,958 Transfers to Service Transport \nSub-counties delivery in the Infrastructure Lower Local", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 9, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 10, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Public Sector 591,205,490 Payment of Failure to pay Transformation Gratuity to the pensioners pensioners their Improve the livelihood \n\\| \n\\| \\| of pensioners\n5. \\| Human Capital 233,985,298 Transfers to Service \n\\| Development \nSub-counties. delivery in the \\| \n\\| \n\\| \nLower", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 10, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Local Governments \n\\| is negatively \\| \naffected. \nTotal \n12,112,846,487 \nThe Accounting Officer explained that the bulk of unrealized funds were mainly funds from Office of Prime Minister (OPM) under Development Response to Displacement Impacts Project (DRDIP). \n7.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of The \nAccounting UGX.480,027,000 from the various programs out of which Officer \nshould UGX.275,467,987 was warranted resulting in a\\_ shortfall of engage the Donors UGX.204,559,013 representing 57% performance. \nto communicate Indicative Planning The performance of warrants for each of the programs is shown in figures that can be the table below; \nfully funded. \nSn Program Revised Warrant % Name Budget Performance 1 Human Capital 480,027,000 275,467,987 57 Development \nGrand Total 480,027,000 275,467,987 \nThe UGX.204,559,013 that was not warranted was meant for some of the following key activity which was partially or not implemented at all; \nNo. Programme Amount not Activities Purpose of the warranted partially partially implemented implemented \nHuman 204,559,013 HIV and Monitoring and Capital Tuberculosis supervision of Development prevention and HIV and treatment \nTuberculosis activities prevention and treatment \nTable Showing key activities affected by under-utilization of warrants \nNo Program \nWarrants not Activities affected by Utilized the under utilization \n:", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}, [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}]], "page": 10, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Agro-", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 11, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "42,195,257 e Payment of Staff salaries. Industrialization \n", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}, [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}]], "page": 11, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Natural Resources,", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 11, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "88,527,389 e Construction and drilling Environment, \nboreholes Climate Change, \nLand A", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}, [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}]], "page": 11, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Human Capital 5,170,019,605 e Payment of Staff salaries. Development", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 11, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "e Construction of seed school", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 11, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Public Sector 1,285,256,839 \u00ab payment of staff salaries Transformation", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 11, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "e Payment of pension and Gratuity \ne Maintenance of transport Equipment \nTotal \n5,716,806,982 \nAs a result of failure to utilize warrants; service delivery from increased staff numbers, drilled boreholes and complete seed school structures were negatively affected. Furthermore, the livelihood of pensioners was affected due to failure to pay their pension and gratuity benefits. \nThe Accounting Officer explained that \noe Salaries could not be absorbed because Ministry of Public Service declined to give clearance to recruit until completion of the staff verification exercise by Office of Auditor General. eo Under absorption under the Natural Resources, Environment, Climate Change, Land program was due to failure of the contractor of the piped water project to complete the works in time. \noe Construction of seed school was still on-gong thus the failure to absorb funds vailed. \n7.5 \nLack of appropriate performance indicators and targets in \nthe work plans \nRegulation 11 (2) b of the Public Finance Management Regulations, The \nAccounting 2016 states that the work plan of a vote shall indicate the key Officer \nshould performance indicators to be used to gauge the outputs. \ncontinue to ensure all outputs are fully Part A of the performance contract for Accounting Officers outlines quantified. \nthe core performance requirements against which their", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}, [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}]], "page": 11, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. DRDIP", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 13, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "oe The building to house the reverse Osmosis equipment was partially complete. \no Furthermore, The reverse osmosis equipment was not yet delivered and installed on site", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 13, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. UGIFT", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 13, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "o The Buildings were partially implemented by the time of inspection. This is because the estimated completion date is 02/12/2024 \ne The contractors of staff house in Kigaaga installed a plastic tank instead of a stainless steel water tank. \n\u00bb The contractor constructed one rump at the VIP Latrine at Kigaaga Primary School contrary to two rumps required as per the bills of Quantities. \n\u00bb There was no fire extinguisher fitted at Buhamba Prmary School and Kigorobya C.O.U Primary School as required in the Bills of Quantities. \ne One classroom at Buhamba Primary School was not occupied by the pupils thus it was not in use.", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}, [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}]], "page": 13, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. District Rural", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 14, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "e The Boreholes were functioning and in use by the community. Water Supply And e Other water projects were implemented in accordance with Sanitation \nthe Bills of Quantities. \nConditional Grant", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 14, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Microscale \nNo solar water pump on all the demonstration sites. e", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 14, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nirrigation \no No water meter installed on all the demonstration sites as \nstated in the Bills of Quantity. \nFour sprinklers seen contrary to the 8 required in the Bills of e \nQuantities on all the demonstration sites. \nThe Accounting Officer explained that; \n\u00b0 They were committed to ensuring Kidukuru Seed Secondary School is completed since funds had been re-voted and vailed by MoFPED. \ne Projects under defect liability period received payment up to 95% and the project managers will only recommend payment of retention after satisfactory project completion. \noe Construction of kibanda mini-piped water scheme - Phase One was in progress and the district was ready for phase two to complete the project. \nRecommendation \nThe Accounting Officer should ensure that the respective contractors are not paid their Retention fees before supplying the missing equipment or implementing the works not done. \n8.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM \n155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial \nNo Observation Recommendati on \n8.1 Utilization of the Wage Budget \nThe District had an approved wage budget of The Accounting UGX.14,044,517,111, and obtained supplementary funding Officer \nshould of UGX.6,118,295,475 resulting into a revised wage budget ensure \ntimely of UGX.20,162,812,586 which was all warranted. \ncommencement of recruitment \nOut of the total warrants, UGX.15,934,675,615 was utilized processes so all by the District resulting in un-utilized warrants of wage \nfunds UGX.4,228,136,968 representing utilization of 79% as received are fully summarized in the table below; Appendix 10 refers. \nabsorbed. \nApproved Supplement Unspent Budget ary UGX. Bn \nBalance UGX. Bn \nUGX. Bn", "metadata": {"headings": [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}, [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], [{"headings_0": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}]], "page": 14, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I \u2018designed audit procedures to assess whether the utilization of the District Water", "metadata": {"headings": [{"headings_0": {"content": "I \u2018designed audit procedures to assess whether the utilization of the District Water", "page": 19, "level": 3}}, {"headings_1": {"content": "statements, including a summary of significant accounting policies.", "page": 5, "level": 1}}], "page": 19, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 21, "level": 5}}, {"headings_1": {"content": "I \u2018designed audit procedures to assess whether the utilization of the District Water", "page": 19, "level": 3}}], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[Sn sn \\| Project a \n\\| Amount \\| Date of \n\u2018\\|", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 21, "level": 5}}, {"headings_1": {"content": "I \u2018designed audit procedures to assess whether the utilization of the District Water", "page": 19, "level": 3}}, [{"headings_0": {"content": "b)", "page": 21, "level": 5}}, {"headings_1": {"content": "I \u2018designed audit procedures to assess whether the utilization of the District Water", "page": 19, "level": 3}}]], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5 |", "metadata": {"headings": [{"headings_0": {"content": "5 |", "page": 21, "level": 4}}, {"headings_1": {"content": "b)", "page": 21, "level": 5}}], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2018Of Borehole i\u2018 (sss 38 000, 000 . | advertisement", "metadata": {"headings": [{"headings_0": {"content": "\u2018Of Borehole i\u2018 (sss 38 000, 000 . | advertisement", "page": 21, "level": 3}}, {"headings_1": {"content": "5 |", "page": 21, "level": 4}}], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "su pl", "metadata": {"headings": [{"headings_0": {"content": "su pl", "page": 21, "level": 4}}, {"headings_1": {"content": "\u2018Of Borehole i\u2018 (sss 38 000, 000 . | advertisement", "page": 21, "level": 3}}], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \n- Spare Parts \\| 1 18/08/2022 \\_ \n\\| Phased Construction Of Kibanda Mini-Piped \\| 190,044,900 \\|", "metadata": {"headings": [{"headings_0": {"content": "su pl", "page": 21, "level": 4}}, {"headings_1": {"content": "\u2018Of Borehole i\u2018 (sss 38 000, 000 . | advertisement", "page": 21, "level": 3}}], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2,", "metadata": {"headings": [{"headings_0": {"content": "2,", "page": 21, "level": 3}}, {"headings_1": {"content": "su pl", "page": 21, "level": 4}}], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "18/08/2022 \\| \\| System \n4 \\| \\| wad \\| \\| \\_", "metadata": {"headings": [{"headings_0": {"content": "2,", "page": 21, "level": 3}}, {"headings_1": {"content": "su pl", "page": 21, "level": 4}}], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Survey And Design Of Kibanda Mini Piped \\| 37,393,091 \n18/08/2022 \\| Water System", "metadata": {"headings": [{"headings_0": {"content": "2,", "page": 21, "level": 3}}, {"headings_1": {"content": "su pl", "page": 21, "level": 4}}], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 21, "level": 5}}, {"headings_1": {"content": "2,", "page": 21, "level": 3}}], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4. Sitting", "metadata": {"headings": [{"headings_0": {"content": "4. Sitting", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 21, "level": 5}}], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| drilling casting pump \\| 462, 18/08/2022", "metadata": {"headings": [{"headings_0": {"content": "4. Sitting", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 21, "level": 5}}], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "installation and | 282, 800 | uy", "metadata": {"headings": [{"headings_0": {"content": "installation and | 282, 800 | uy", "page": 21, "level": 1}}, {"headings_1": {"content": "4. Sitting", "page": 21, "level": 1}}], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| testing of 11 boreholes and production \n\\| one \\| \\| \n\\| \\| well", "metadata": {"headings": [{"headings_0": {"content": "installation and | 282, 800 | uy", "page": 21, "level": 1}}, {"headings_1": {"content": "4. Sitting", "page": 21, "level": 1}}, [{"headings_0": {"content": "installation and | 282, 800 | uy", "page": 21, "level": 1}}, {"headings_1": {"content": "4. Sitting", "page": 21, "level": 1}}]], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 21, "level": 3}}, {"headings_1": {"content": "installation and | 282, 800 | uy", "page": 21, "level": 1}}], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". \non \n\\| Total \n\\| 561,900,791 \\| he \nane \nc) A review of contract documents of procurements revealed that three (3) projects contracts were awarded after 31 October 2022, as shown in the table below; \n\\| Sn \\| Project \n\\| Amount Date of \\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 21, "level": 3}}, {"headings_1": {"content": "installation and | 282, 800 | uy", "page": 21, "level": 1}}, [{"headings_0": {"content": "| | |", "page": 21, "level": 3}}, {"headings_1": {"content": "installation and | 282, 800 | uy", "page": 21, "level": 1}}], [{"headings_0": {"content": "| | |", "page": 21, "level": 3}}, {"headings_1": {"content": "installation and | 282, 800 | uy", "page": 21, "level": 1}}]], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 21, "level": 4}}, {"headings_1": {"content": "| | |", "page": 21, "level": 3}}], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | Contracts", "metadata": {"headings": [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], "page": 21, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9. Absence of Contracts Committee member at Bid Opening \nRegulation 17(b) of the Local Government PPDA Regulations, 2006 states that a Contracts Committee shall nominate a Contracts Committee member to attend and witness pre-tender meetings, tender openings and tender closings.", "metadata": {"headings": [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], "page": 24, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "However, a review of the record of bid opening for procurements worth UGX.89,393,091 revealed that there was no representation of Contracts Committee members. Appendix 15 refers. \nAs result, effective oversight of the integrity of the bid opening process was hindered thus creating an opportunity for manipulation of bids or bid tampering. \nRecommendation \nRecommendation \nThe Accounting Officer should emphasize preparation of implementation plans to contract supervisors during their appointment. \nMaintenance of assets register \nGuideline 4.1.8 of the Grant Guidelines (2022/2023) requires LGs to maintain an updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. \nI reviewed the district asset register and noted that equipment procured under Drilling and Installation of 11 Boreholes and One Production Well were not recorded. As a result, the water assets may not be easily traced thus creating an opportunity for misappropriation. \nThe Accounting Officer explained that they were in the process of updating the register. \nRecommendation \nThe Accounting Officer should ensure that the Head of Finance expedites that update of the assets register with water equipment procured. \n10.1.2.3 Review of the Implementation of the Grant activities \na) Approval of the project desians \nGuideline 4.1.7 of the Grant Guidelines (2022/2023) requires that all piped water supply systems being constructed in the District must have approved engineering designs from the Ministry of Water and Environment. \nI reviewed project files and noted that one project did not have its designs approved by the Ministry of Water and Environment as detailed in table below; \nSn\\_ Invo Suppli Suppli Description EFT / Payment Amount ice er er Check Date \nNum Numb Number \nber er \n2 BV- 46509 Richat Payment For 6423284 28/06/2023 88,423,538 09 6 Partner Kibanda Mini \nS Piped Water \nLimited \nTotal \n88,423,53 8 \nupgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that one (1) ongoing UGFIT Seed School project was not provided with a water source that was accessible by the local community. Details are in the table below; \nS/N UGIFT Water source accessibility to Audit Project place and status water source Conclusion", "metadata": {"headings": [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}, [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}]], "page": 24, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Construction Buhanika Sub-county N/a \nWater source", "metadata": {"headings": [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], "page": 26, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "of Kadukuru \nnot is place seed school \nAs a result, the UGIFT project has water constraints. Furthermore, the surrounding communities will not benefit from water source that is supposed to accompany the project. \nRecommendation \nThe Accounting Officer should make budget provisions for installing a water source at the seed school. \nc) Water quality \nGuideline 4.1.4 of the Grant Guidelines (2022/2023) require districts to test atleast 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nI was not able to confirm whether the existing and new water sources submitted to the Ministry of Water and Environment were tested because I was not availed the report by the water engineer. \nFailure to fully comply with the testing requirements may have health effects to the water consumers. \nRecommendation \nThe Accounting Officer should sanction the water officer for failing to avail information required for audit verification. \nd) Functionality of water user committees \nGuideline 4.1.1 of the Grant Guidelines (2022/2023) lists training of water user committees as one of the eligible activities to be implemented. \nGuideline 7.7 of the Grant Guidelines (2022/2023) states that; LGs should ensure that interim and completion certificates are issued for all projects based on the technical supervision reports. Furthermore, Regulation 43(2) of the LGFAR, 2007 states that Administrative advances to council employees shall be authorised by the Chief Executive and shall be accounted for within a month. \nA review of payment vouchers revealed that expenditure of UGX.12,918,485 remained unaccounted for at the close of the financial year because there were no supporting documentation to confirm occurrence such as monitoring reports, and doubtful fuel consumption schedule without dates of fuel consumption. Appendix 17 refers. \nThere is a risk that funds were misappropriated. Recommendation \nThe Accounting Officer should ensure that funds are recovered from the responsible officers. \n10.1.2.4 Monitoring \na) Preparation and Submission of Quarterly Reporis \nGuideline 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}, [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}]], "page": 26, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. 10th January, Quarter 3: 10 April and 10\" July for Quarter four.", "metadata": {"headings": [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], "page": 27, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I could not assess timeliness of the submission of performance reports because I was not availed any documentation by the water officer. \nNon- submission of quarterly reports causes delays in taking corrective measures hence negatively affecting achievement of the objective of timely delivery of water services. \nRecommendation \nThe Accounting Officer should sanction the responsible officer for failing to avail documentation required for audit verification. \n10.2 Implementation of Uganda\u2019s Inter-Governmental Fiscal Transfer Reform Program (UGIFT) \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers \n1 Construction of classrooms at Kidukuuru Seed 1 TI Secondary \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n10.2.1 Positive observations \nI noted the following areas were the District had commendable performance; \no The district had land titles for land on which the Seed School at Kidukuru was \nconstructed. \u00b0 \n10.2.1.1 Areas of Improvement \nI noted the following areas where the District needs improvement; \n10.2.1.2 Planning and Budget Performance \na) Funding and Absorption \nOut of the approved budget of UGX.1,804,607,912, the district received UGX.1,804,607,912 (100%). Furthermore, out of the received funds, UGX.958,376,345 (53%) was spent leaving UGX.846,231,567 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditu Under Under budget Release re (UGX) funding absorptio (UGX) (UGX) (UGX) n \n(A) (8) a een . \nCapital 1,763,993,04 1,763,993,04 917,761,47 0 846,231,56 development u? 2.8 tt \\_ \nRecurrent 40,614,867 40,614,867 40,614,867 0 0 \nTotal \n1,804,607, 1,804,607, 958,376,3 846,231,5 846,231,5 912 912 45 67 67 \nUnder absorption of released funds negatively affected completion of the construction works at Kidukuru seed school. \nThe Accounting Officer explained that they follow up has been made to the contractor to complete the project and works were progressing well. \nRecommendation \nnegatively affected due to diversion planned service delivery was \nThere is a risk that activities. \nof funds from planned \ninclusion of place controls to confirm", "metadata": {"headings": [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}, [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | Contracts", "page": 21, "level": 3}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}]], "page": 27, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "| | Contracts", "page": 21, "level": 3}}], "page": 29, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "advised to put in The the plan before approving \nAccounting Officer is payments. activities in \nProcurement of works between Hoima District 40.2.1.3.2 Non-submission of Program dated 49% October, 2022 \nto submit the a) \nthe Contract document Limited required the contractor GCC 36.1 of and Contractors \nof contract signature. and P&D Traders \nthe District within 7 days for the works to \nProgram of works to Program did not submit the \nI noted that the contractor signature. \nOn the Contrary, seven days of contract \nthe District within progress of works was", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "| | Contracts", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "| | Contracts", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "| | Contracts", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "| | Contracts", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "| | Contracts", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "| | Contracts", "page": 21, "level": 3}}]], "page": 29, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "impaired.", "metadata": {"headings": [{"headings_0": {"content": "impaired.", "page": 29, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 29, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "result, monitoring the \nAs a of works to submits the program contract duration.", "metadata": {"headings": [{"headings_0": {"content": "impaired.", "page": 29, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 29, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 2}}, {"headings_1": {"content": "impaired.", "page": 29, "level": 5}}], "page": 29, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "should ensure that of works against the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 2}}, {"headings_1": {"content": "impaired.", "page": 29, "level": 5}}], "page": 29, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "contractor", "metadata": {"headings": [{"headings_0": {"content": "contractor", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 2}}], "page": 29, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer monitor the progress \nnable the him effectively \nthe contract terms District \u00c4 security as er Hoima b) Failure to contract document dated performance security this implies \nsubmit erformance \n19 October, 2022 between equivalent to 8 Gcc 61.1 of the", "metadata": {"headings": [{"headings_0": {"content": "contractor", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 2}}, [{"headings_0": {"content": "contractor", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 2}}], [{"headings_0": {"content": "contractor", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 2}}]], "page": 29, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Contractors LTD requires contractor. Therefore, 276,915,249", "metadata": {"headings": [{"headings_0": {"content": "Contractors LTD requires contractor. Therefore, 276,915,249", "page": 29, "level": 1}}, {"headings_1": {"content": "contractor", "page": 29, "level": 3}}], "page": 29, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and P&D Traders and \nbe submitted by the security of U ercent of meant to submit a submitted by the \nthe contract price to performance contractor reveale the contractor was security document \nsubmitted contrary to \nthe that of the performance UGX.234,673,940 was \nA review performance security of UGX.276,915,249- \nthat a performance security of \nable to effectively handle terms and \ncosts of failure", "metadata": {"headings": [{"headings_0": {"content": "Contractors LTD requires contractor. Therefore, 276,915,249", "page": 29, "level": 1}}, {"headings_1": {"content": "contractor", "page": 29, "level": 3}}, [{"headings_0": {"content": "Contractors LTD requires contractor. Therefore, 276,915,249", "page": 29, "level": 1}}, {"headings_1": {"content": "contractor", "page": 29, "level": 3}}], [{"headings_0": {"content": "Contractors LTD requires contractor. Therefore, 276,915,249", "page": 29, "level": 1}}, {"headings_1": {"content": "contractor", "page": 29, "level": 3}}], [{"headings_0": {"content": "Contractors LTD requires contractor. Therefore, 276,915,249", "page": 29, "level": 1}}, {"headings_1": {"content": "contractor", "page": 29, "level": 3}}], [{"headings_0": {"content": "Contractors LTD requires contractor. Therefore, 276,915,249", "page": 29, "level": 1}}, {"headings_1": {"content": "contractor", "page": 29, "level": 3}}]], "page": 29, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "required", "metadata": {"headings": [{"headings_0": {"content": "required", "page": 29, "level": 5}}, {"headings_1": {"content": "Contractors LTD requires contractor. Therefore, 276,915,249", "page": 29, "level": 1}}], "page": 29, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "district is at risk of not being non-compliance with contract \nAs a result, the contract in the event of \nto complete the \nconditions. \nwith the special the contractor complies should ensure the", "metadata": {"headings": [{"headings_0": {"content": "required", "page": 29, "level": 5}}, {"headings_1": {"content": "Contractors LTD requires contractor. Therefore, 276,915,249", "page": 29, "level": 1}}], "page": 29, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "required", "page": 29, "level": 5}}], "page": 29, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Officer should ensure the Accounting Officer conditions of the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 4}}, {"headings_1": {"content": "required", "page": 29, "level": 5}}], "page": 29, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting to the", "metadata": {"headings": [{"headings_0": {"content": "Accounting to the", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 4}}], "page": 29, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "RE of key", "metadata": {"headings": [{"headings_0": {"content": "RE of key", "page": 31, "level": 5}}, {"headings_1": {"content": "Accounting to the", "page": 29, "level": 3}}], "page": 31, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "metadata": {"headings": [{"headings_0": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}, {"headings_1": {"content": "RE of key", "page": 31, "level": 5}}], "page": 35, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00bb There was poor workmanship of the manhole cover at VIP latrine in Kitaana Primary School. \ne The water tank fixed at Kitana Primary School was not functional. \nKigaaga primary school \ne 100 Fruit trees and 10 indigenous trees were not planted at Kigaaga primary school as required in the Bills of Quantities. \ne Trees and Grass were not planted at kigaaga Primary School as required in the Bills of Quantities. \n2\u00b0 There was no wardrobe provision in the staff house at Kigaaga primary school as required in the Bills of Quantities \n\u00bb The Staff house at kigaaga Primary School was not yet in use at the time of inspection \ne The contractors of staff house in Kigaaga installed a plastic tank instead of a stainless steel water tank. \ne The contractor constructed one rump at the VIP Latrine at Kigaaga Primary School contrary to two rumps required as per the bills of Quantities Buhamba Primary School \noe There was no fire extinguisher fitted at Buhamba Prmary School and Kigorobya C.O.U Primary School as required in the Bills of Quantities. \n\u00bb One classroom at Buhamba Primary School was not occupied by the pupils thus it was not in use. \nThe above observations could lead to financial loss to the district due to payment for works not done by the contractor. Furthermore, expected service delivery as a result of workmanship and project completion is negatively affected. \nRecommendation \nThe Accounting Officer should ensure that defects or incomplete works are worked on before payment of the outstanding retention fees of the respective contractors. \n10.4 Development Response to Displacement Impacts Project (DRDIP) Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime Minister, effective July 2017. The project provides development and direct income support to the poor and vulnerable within refugee hosting districts, to improve access to basic social services, expand economic opportunities and enhance environmental management. \nThe following were my observations; \n10.4.1 Positive observations \nmanagement had commendable performance; I noted the following areas were \nThe district did not transfer any funds for sub-projects \nto Consolidated fund. Osmosis at \u00a9 \nprocurement of civil Works on \nthe Treatment Plant by Reverse o Plant worth was \nUGX.500.500,000 cleared by the", "metadata": {"headings": [{"headings_0": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}, {"headings_1": {"content": "RE of key", "page": 31, "level": 5}}, [{"headings_0": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}, {"headings_1": {"content": "RE of key", "page": 31, "level": 5}}], [{"headings_0": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}, {"headings_1": {"content": "RE of key", "page": 31, "level": 5}}], [{"headings_0": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}, {"headings_1": {"content": "RE of key", "page": 31, "level": 5}}], [{"headings_0": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}, {"headings_1": {"content": "RE of key", "page": 31, "level": 5}}], [{"headings_0": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}, {"headings_1": {"content": "RE of key", "page": 31, "level": 5}}], [{"headings_0": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}, {"headings_1": {"content": "RE of key", "page": 31, "level": 5}}], [{"headings_0": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}, {"headings_1": {"content": "RE of key", "page": 31, "level": 5}}], [{"headings_0": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}, {"headings_1": {"content": "RE of key", "page": 31, "level": 5}}], [{"headings_0": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}, {"headings_1": {"content": "RE of key", "page": 31, "level": 5}}]], "page": 38, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Chongambe Water Treatment", "metadata": {"headings": [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], "page": 39, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "subproject Community Project Management \nCommittees (CPMC) and Community Procurement Committees (CPC). (CPCs) of subproject under SESI sub Community Procurement Committees one \nfrom the engineers in the evaluation and \naward of o \ncomponent sought guidance \ninfrastructural contracts. \nthe Sub-project was physically existent on ground. \no \n10.4.2 Areas of improvement \nI noted the following areas where \nthe District needs improvement, \n10.4.2.1 Funding and absorption \nManual, 2019 provides that the Office of the Prime Section 5.2 of the DRDIP Operation \nMinister (OPM) shall ensure that the plans \nand budgets for Project activities are realistic and based on valid assumptions. The OPM is \ncharged with communicating the project resources to the participating districts for \nplanning and allocations for the \nsubsequent funding. Section 5.1 of the \nDRDIP Operation Manual, 2019 provides that of subproject funds to the districts shall be \nbased the request by on \nthe disbursement \nthe CAO for the approved subprojects. \nperformance of the District and noted that out of approved I reviewed the budget \nthe FY 2022/23, only UGX.595,481,487 (5.4%) allocation of UGX.11,123,040,900 for \nwas received leading to a shortfall of UGX.10,527,559,413. sub projects. Details are \nFurthermore, out of the receipts, UGX.595,481,487 (100%) was disbursed to the \ntotal \nin the table below; \nReleased Shortfall Expend Unabs Purpose Budgeted amount b iture orbed amount \ny \nUGX OPM UGX 500,500, 1 Social and 7,480,128,00 500,500,000 6,979,628,000 000 Economic \n0 \noe 11 infrastructural subprojects \n10 environmental subprojects that had been approved and submitted to OPM. e \nThe Accounting Officer responded that Social and Economic Services Infrastructure, Sustainable Environmental Management and Livelihoods Support Programs have been kept in focus for any opportunities in future for implementation. \nRecommendation \nThe Accounting Officer should liaise with the OPM to ensure realistic Indicative Planning Figures (IPFs) that can be fully funded are communicated. \n10.4.2.2 Implementation of project activities \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. \nI noted that one Infrastructure subproject worth UGX.500,500,000 was partially implemented. Details are in the table below; \nSn\\_\\| Sub-Project Project cost/Budget", "metadata": {"headings": [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}, [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}]], "page": 39, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Civil Works On The Treatment Plant By Reverse Osmosis \n500,500,000 At Chongambe Water Treatment Plant", "metadata": {"headings": [{"headings_0": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, {"headings_1": {"content": "Regulation 65(2)(a) of the Local Government PPDA Regulations, 2006 requires the", "page": 35, "level": 1}}], "page": 40, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Procurement and supply of 3 |", "metadata": {"headings": [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}], "page": 44, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Nyakoojo Wagesa Village, EEE The Micro- \u201e\\| \nLawrence Kitoonya Parish, E37 ee Irrigation Buhanika Sub-County 5", "metadata": {"headings": [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}], "page": 46, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "=] Equipment \n\\| : \\| has been \\| 2.4) installed in a swampy area thus defeating \nthe purpose of the irrigation \n\u2018>\\| equipment. \nThis implies that this area is already water socked all year round and therefore defeats the purpose of installation of the irrigation equipment. Furthermore, the intent of demonstration is defeated since farmers will not be able to differentiate whether the equipment works effectively or not since the crops will always be seen to be doing well because naturally the area has steady supply of water. \nAs a result, the district has wasted government resources in buying and installing the irrigation equipment in Mr. Nyakoojo Lawrence\u2019s premises. \nThe Accounting Officer explained that this was compliant with the requirements of location but due to excessive rains being experienced national wide the area became water logged. \nRecommendation \nThe Accounting Officer should sanction the responsible officer for not providing guidance in the selection of the demonstration site that will clearly be of help to the community. \n10.5.2.2.3 Micro-Scale Irrigation Equipment Physical Inspections \nI conducted physical inspections on 20\" October, 2023 on all the three (3) Demonstration sites supplied with the irrigation equipment and noted the following key observations; details are in the Appendix 31. \nSn Beneficiary Particular of Amount Audit supplies \nInspection Remarks \nScheme - Bigirwa \no There were four Enock \nsprinklers installed contrary to the expected 8 - \nsprinklers", "metadata": {"headings": [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}], [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}], [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}], [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}], [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}], [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}], [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}], [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}], [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}]], "page": 46, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Nyakoojo Lawrence Supply Of Solar 22,597,515 oThere was no Powered Irrigation solar water Scheme - Nyakoojo pump. Lawrence e There was no water meter installed on site \no There were four sprinklers installed contrary to the expected 8 sprinklers", "metadata": {"headings": [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}], "page": 47, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "o There was no solar water pump in the Seed school and Njakoojo Demonstration site. \no There was no water meter installed on all the three sites as required in the Bills of Quantities. \nThere were four sprinklers installed contrary to the expected 8 sprinklers on eo \nall the three sites. \nAs a result, of lack of solar water pump, the irrigation sprinklers will not be able to spray the water on the crops thus defeating the key objective of the program. Furthermore, installation of fewer sprinklers than planned affects the coverage of the farming land thus negatively impacting on the expected yields. \nThe Accounting Officer responded that the water pumps were not on site because the supplier had been tasked to replace them because they exhibited tendencies of", "metadata": {"headings": [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}, [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}], [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}], [{"headings_0": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, {"headings_1": {"content": "Chongambe Water Treatment", "page": 39, "level": 3}}]], "page": 47, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "malfunctioning.", "metadata": {"headings": [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}], "page": 47, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9 The HLG Core Implementation team was fully constituted. \n0 The PDCs were fully constituted. \n0 The PDCs held quarterly meetings. \n00 All the 10 Sampled PDM SACCOs had held general meetings \nAll the 10 Sampled PDM SACCOs had an elected leadership vetting committee elected which was inaugurated. \n\u00a9 All the 10 Sampled PDM SACCOs trained their members \no The members of the boards filled in expression of interest forms prior to being elected. \ne The training of trainers was carried out on 13/12/2022. \noe All the 55 SACCOs were registered under the Cooperative Societies Act. \ne 188 Enterprise groups in 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \no UGX.5,500,000,00 was transferred to 55 SACCOs with evidence of submission of attestation form to the Secretariate. \n12.3 Areas of improvement \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}]], "page": 54, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12.3.1 Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, Kibengeya PDM SACCOs received all of its PRF of UGX. 100,000,000 in the last quarter. I further noted that it received all these funds in the Month of June 2023. \nConsequently, the objectives of the PDM in the affected parish may not have been achieved. \nThe Accounting Officer explained that this was because of PDMIS system issues that were beyond their control. \nRecommendation \nThe Accounting Officer should engage Ministry of ICT and National Guidance to the PDMIS \nthat it", "metadata": {"headings": [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}], [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}], [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}]], "page": 54, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe 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 District, Parish and SACCO level and made the following observations; \nSN Governance Observations \nstructure \nBEE", "metadata": {"headings": [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}], [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}]], "page": 55, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. SACCO \n010 Sampled PDM SACCOs did not have The \nAccounting Committees and functional supervisory, executive Officer explained that Sub Committees committees as well as the Loan, in the First Annual Production, Marketing, Business General Meetings of Development services, Finance and all PDM SACCOs, investment sub Committees. Appendix emphasis was put on 36 refers establishing the Executive Committee, Supervisory Committee and the Loans Committee. \nHe further explained that their next step was to work closely with the Parish Development", "metadata": {"headings": [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}], "page": 55, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "12.3.3 Review of Training Implementation Activities \nParagraph 27 of PDM - ALG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT \u00b0 \nworkshops at each of the 177 Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \nThe LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities toParishs the PDM at the Parish level. \nThe activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature of Observations training", "metadata": {"headings": [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}], [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}], [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}], [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}]], "page": 56, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Training of Local e The training of local experts was The Accounting Officer Experts", "metadata": {"headings": [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}], "page": 56, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "carried out on 6th to 10th March responded that he would 2023; however, training was not consider training and attended private sector actors. \ninclusion of the private sector actors.", "metadata": {"headings": [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}, [{"headings_0": {"content": "malfunctioning.", "page": 47, "level": 3}}, {"headings_1": {"content": "Procurement and supply of 3 |", "page": 44, "level": 1}}]], "page": 56, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Training of \u00bbThe HLG core implementation No provided. 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JO SOURUIJOII[)| py", "metadata": {"headings": [{"headings_0": {"content": "\u20ac |jeys Sy} jo |JeuS Wd uonje.jsibe. JO SOURUIJOII[)| py", "page": 57, "level": 3}}, {"headings_1": {"content": "SUONSUT s\u0131 sey", "page": 57, "level": 5}}], "page": 57, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- e Jo al] SI\\} je Bununosay JEBPUN", "metadata": {"headings": [{"headings_0": {"content": "\u20ac |jeys Sy} jo |JeuS Wd uonje.jsibe. 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JO SOURUIJOII[)| py", "page": 57, "level": 3}}], "page": 57, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sjepdn SUNS", "metadata": {"headings": [{"headings_0": {"content": "Sjepdn SUNS", "page": 57, "level": 2}}, {"headings_1": {"content": "sjuaweasby", "page": 57, "level": 5}}], "page": 57, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "metadata": {"headings": [{"headings_0": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}, {"headings_1": {"content": "Sjepdn SUNS", "page": 57, "level": 2}}], "page": 57, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}, {"headings_1": {"content": "Sjepdn SUNS", "page": 57, "level": 2}}], "page": 57, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "JOPUN V", "metadata": {"headings": [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], "page": 57, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "+b \u00b0 J \nI agreements. Appendix 40 the 55 PDM SACCOs were \nRefers. \nsubmitted to the office of the Resident State \nAttorney (RSA) for \\| \nendorsement but there was a fire which gutted \\| \\| \ntheir office that destroyed a lot of government property including the PRF Financing Agreements. He \\| also stated that new forms \nwould be filled and submitted to the Resident \nState Attorney for signature. \nL \no Failure to register Enterprise groups may lead to extending loans to members of non-existent enterprise groups hence loss of funds due to failure to recover loans. e Failure to update PDM member registers may result to extending PRF loans to ineligible beneficiaries leading to failure to achieve pillar objectives. \ne Transfer of PRF to SACCOs without PRF financing agreements could lead to funding illegitimate SACCOs and loss of PDM funds. \nRecommendation \nThe Accounting Officer should; \ne ensure that enterprise groups have evidence of registration with the Sub-County Community Development Officers before qualification to receive funding. \noe not remit additional funds PDM SACCOS without signed PRF Agreements. \ne ensure that PDM SACCO registers are periodically reviewed by the focal person to ensure they are updated. \n\u00b0 ensure that additional funds are not remitted to PDM SACCOS without PRF \nAgreements. \n12.3.5PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving \n-", "metadata": {"headings": [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}, [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}]], "page": 57, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the e \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the o \nParish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected o \nat village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy e \nunder the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations", "metadata": {"headings": [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}, [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}]], "page": 59, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of e10 Parishs did not carry out The Accounting Officer Households \nwealth ranking during explained that in the new identification of subsistence guidelines emphasis was households. Details are in put on the village members Appendix 41 \nto select the right beneficiaries that fit the category of the poor.", "metadata": {"headings": [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], "page": 59, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], "page": 59, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Selection \nand \u00b0 53 Parishs did not select any The Accounting Officer Implementation of flagship projects contrary to the responded that original Prioritized/Flagship guidelines. Appendix 42 guidelines were followed Projects refers \nbut in the course of \u00b050 out of 188 farmer implementation of the PDM enterprise/households strategy, government implemented projects that are provided new guidance not from the priority commodity with a seven (7) specific list. Details are in Appendix priorities available for\n3. selection during the financial year thus causing non-compliance for those that had initially selected not included in", "metadata": {"headings": [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], "page": 59, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "policies from UAIS. Appendix SACCOs and individual 45 refers. members for implementation. \no Failure to identify subsistence households using the wealth ranking tool may lead to extending PRF loans to ineligible beneficiaries hence undermining the achievement of pillar objectives. \ne Failure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF \ne Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nRecommendation \nThe Accounting Officer should ensure that; \ne PDM SACCOs review the household beneficiary list to identify those that do not qualify to receive funding. The Accounting Officer should then compel recovery of funds advanced to these individuals. \ne Engage the PDM secretariat on how the insurance policy requirement can be complied with given the nature of the beneficiaries and funds available. \ne All loan beneficiaries are approved through the PDMIS. \ne Consultations are made with MoFPED and PDM Secretariat on the requirement of obtaining agricultural insurance coverage by the beneficiaries. \n12.3.6 Utilization of PRE at Household Level \nParagraph 32 (b) PDM - ALG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \n12.3.7 Confirmation of PRF Loan Disbursements to Households \nI noted that 10 beneficiaries received UGX.8,735,000 which was matching what was indicated in the SACCO records. Details are in Appendix 46. \nRecommendation \nNon-implementation of the planned activities undermines the achievement of PDM objectives. Furthermore, the PDM SACCO has lost funds due to non-existent projects on ground. \nThe Accounting Officer responded that they will work with the PDM SACCO leadership to ensure that the beneficiaries are guided on proper and effective project implementation. \nRecommendation \nThe Accounting Officer should; \noe enhance monitoring of the PDM activities to ensure beneficiaries implementing activities they were funded for. \no Recover funds from beneficiaries who did not implement planned activities", "metadata": {"headings": [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}, [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}], [{"headings_0": {"content": "JOPUN V", "page": 57, "level": 2}}, {"headings_1": {"content": "SyL SOUL 0} V pue aul ou) SuL sem apew", "page": 57, "level": 2}}]], "page": 60, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LEO", "metadata": {"headings": [{"headings_0": {"content": "LEO", "page": 61, "level": 1}}, {"headings_1": {"content": "JOPUN V", "page": 57, "level": 2}}], "page": 61, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "John F.S. Muwanga\u2014 ORIG \nAUDITOR GENERAL Hey Eco ~ \u201cOPy 28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "LEO", "page": 61, "level": 1}}, {"headings_1": {"content": "JOPUN V", "page": 57, "level": 2}}], "page": 61, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 62, "level": 3}}, {"headings_1": {"content": "LEO", "page": 61, "level": 1}}], "page": 62, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Non-Recognition of Advances paid to P & D Traders and Contractors Ltd", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Non-Recognition of Advances paid to P & D Traders and Contractors Ltd", "page": 62, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 62, "level": 3}}], "page": 62, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sn Invoice Supplier Description Payment Date Amount Account Account name Number \nitem \nHD-13 P & D Traders And Payment For Advance Contractors Ltd Kidukuru Seed School \n20/02/2023 576,729,800 312121 Non-Residential Buildings -", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Non-Recognition of Advances paid to P & D Traders and Contractors Ltd", "page": 62, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 62, "level": 3}}, [{"headings_0": {"content": "Appendix 1: Non-Recognition of Advances paid to P & D Traders and Contractors Ltd", "page": 62, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 62, "level": 3}}], [{"headings_0": {"content": "Appendix 1: Non-Recognition of Advances paid to P & D Traders and Contractors Ltd", "page": 62, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 62, "level": 3}}], [{"headings_0": {"content": "Appendix 1: Non-Recognition of Advances paid to P & D Traders and Contractors Ltd", "page": 62, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 62, "level": 3}}]], "page": 62, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 62, "level": 1}}, {"headings_1": {"content": "Appendix 1: Non-Recognition of Advances paid to P & D Traders and Contractors Ltd", "page": 62, "level": 3}}], "page": 62, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "WQE-07 P & D Traders And \nPayment For Advance No 01/12/2022 287,614,933 312121 Non-Residential Contractors Ltd Kidukuru Seed School \nBuildings - Acquisition .", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 62, "level": 1}}, {"headings_1": {"content": "Appendix 1: Non-Recognition of Advances paid to P & D Traders and Contractors Ltd", "page": 62, "level": 3}}, [{"headings_0": {"content": "Acquisition", "page": 62, "level": 1}}, {"headings_1": {"content": "Appendix 1: Non-Recognition of Advances paid to P & D Traders and Contractors Ltd", "page": 62, "level": 3}}], [{"headings_0": {"content": "Acquisition", "page": 62, "level": 1}}, {"headings_1": {"content": "Appendix 1: Non-Recognition of Advances paid to P & D Traders and Contractors Ltd", "page": 62, "level": 3}}]], "page": 62, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 62, "level": 2}}, {"headings_1": {"content": "Acquisition", "page": 62, "level": 1}}], "page": 62, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "864,344,733 \n58 \nSn Invoice Supplier Description", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 62, "level": 2}}, {"headings_1": {"content": "Acquisition", "page": 62, "level": 1}}, [{"headings_0": {"content": "Total", "page": 62, "level": 2}}, {"headings_1": {"content": "Acquisition", "page": 62, "level": 1}}], [{"headings_0": {"content": "Total", "page": 62, "level": 2}}, {"headings_1": {"content": "Acquisition", "page": 62, "level": 1}}]], "page": 62, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Number", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 63, "level": 2}}, {"headings_1": {"content": "Total", "page": 62, "level": 2}}], "page": 63, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Payment Amount Paid \\| Unaccounted Dept Name \nAudit remarks Date \n1 S-24 Tibagwa Charles Facilitation For Operators Of 17/05/2023 5,579,000 5,579,000 Roads \nNo training 855214 Road Equipments \nreport \n2 KM-2 Kihumuro Harriet Facilitation For Schools 19/08/2022 1,587,500 1,587,500 Education \nNo report 826046", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 63, "level": 2}}, {"headings_1": {"content": "Total", "page": 62, "level": 2}}], "page": 63, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 63, "level": 1}}, {"headings_1": {"content": "Number", "page": 63, "level": 2}}], "page": 63, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 KA-06 Rio Tyres (U) Limited Payment For Grader Tyres 15/06/2023 22,215,481 22,215,481 Roads \nNo Invoice \n4 DE-13 Wobusobozi Micheal Creating Rapport with 02/11/2022 2,220,000 2,220,000 Water \nNo attendance 855375 villagers sheets 5 DE-13 Wobusobozi Micheal Facilitation For Home Improve 25/10/2022 2,165,000 2,165,000 Water \nNo attendance 855375 Compagns-Sainitation sheets 6 BM-07 Adima Israel Donise Facilitation For Coordination 02/11/2022 1,400,000 1,400,000 Water \nNo receipts - 1 Meetings For 1St Quater", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 63, "level": 1}}, {"headings_1": {"content": "Number", "page": 63, "level": 2}}], "page": 63, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "800,000", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 63, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 63, "level": 1}}], "page": 63, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 WA-03 Hoima Dig Imprest Payment For Renovation 15/06/2023 1,230,000 1,230,000 Water \nNo payment A/C \\| \nsheets and receipts \n8 WA-02 \\| Adima Israel Donise Facilitation For Advocacy 15/06/2023 1,195,500 1,195,500 Water \nNo payment", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 63, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 63, "level": 1}}], "page": 63, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Meetings", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 63, "level": 1}}, {"headings_1": {"content": "800,000", "page": 63, "level": 2}}], "page": 63, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sheets \n9 S-17 Collective Techinical Payment For M\\\\V Serving 17/05/2023 1,329,874 1,329,874 Water \nNo invoice, No Hub Limited \npre and post inspection report 10 DA-01 Adima Israel Donise Payment For Watertesting 30/03/2023 5,881,440 5,881,440 Water \nDoubtful fuel And Survillence \nreceipt - 273Litres - 1,441,440 with no MV Number, No receipt for", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 63, "level": 1}}, {"headings_1": {"content": "800,000", "page": 63, "level": 2}}], "page": 63, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "reageant", "metadata": {"headings": [{"headings_0": {"content": "reageant", "page": 63, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 63, "level": 1}}], "page": 63, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "purchase -", "metadata": {"headings": [{"headings_0": {"content": "reageant", "page": 63, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 63, "level": 1}}], "page": 63, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4,080,000", "metadata": {"headings": [{"headings_0": {"content": "4,080,000", "page": 63, "level": 2}}, {"headings_1": {"content": "reageant", "page": 63, "level": 2}}], "page": 63, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "11 S-19 Stabex International Payment For Fuel For Water 17/05/2023 9,689,210 9,689,210 Water", "metadata": {"headings": [{"headings_0": {"content": "4,080,000", "page": 63, "level": 2}}, {"headings_1": {"content": "reageant", "page": 63, "level": 2}}], "page": 63, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Consumption", "metadata": {"headings": [{"headings_0": {"content": "Consumption", "page": 63, "level": 2}}, {"headings_1": {"content": "4,080,000", "page": 63, "level": 2}}], "page": 63, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ltd Dep \nschedule has no dates of consumption of fuel \n59 \n12 SP-02 Irumba Vicent Facilitation For Causauals 02/03/2023 2,559,000 2,559,000 Roads \nNo payment 826123 Siiba-Kapaapi sheets 13 RR-O1 Irumba Vicent Payment For Casual 16/03/2023 5,000,000 5,000,000 Roads \nNo payment 826123 Labourers -Kigorbya-Kibiro sheet Road \n14 RR-02 Irumba Vicent Payment For Labourers 16/03/2023 4,779,000 4,779,000 Roads \nNo payment 826123 \nsheet L \n15 BD-06 Mukati Const Co Ltd Payment For Culverts For 19/01/2023 1,353,600 1,353,600 Roads \nNo GRN of the Buraru Busanga Roda \nculvert pieces 16 RR-O1 Irumba Vicent Payment For Casual 16/03/2023 5,000,000 5,000,000 Tradeandindustry No payment 826123 Labourers -Kigorbya-kKibiro sheets Road \n17 RR-02 Irumba Vicent Payment For Labourers 16/03/2023 4,779,000 4,779,000 TradeandIndustry No payment 826123 \nsheets \n18 BF-01 Busobozi Francis Facilitation For Dsc And 17/05/2023 6,868,000 6,868,000 StatutoryBodies \nUnaccounted for 855300 Adminitrative Costs \nsitting allowance", "metadata": {"headings": [{"headings_0": {"content": "Consumption", "page": 63, "level": 2}}, {"headings_1": {"content": "4,080,000", "page": 63, "level": 2}}, [{"headings_0": {"content": "Consumption", "page": 63, "level": 2}}, {"headings_1": {"content": "4,080,000", "page": 63, "level": 2}}], [{"headings_0": {"content": "Consumption", "page": 63, "level": 2}}, {"headings_1": {"content": "4,080,000", "page": 63, "level": 2}}], [{"headings_0": {"content": "Consumption", "page": 63, "level": 2}}, {"headings_1": {"content": "4,080,000", "page": 63, "level": 2}}], [{"headings_0": {"content": "Consumption", "page": 63, "level": 2}}, {"headings_1": {"content": "4,080,000", "page": 63, "level": 2}}], [{"headings_0": {"content": "Consumption", "page": 63, "level": 2}}, {"headings_1": {"content": "4,080,000", "page": 63, "level": 2}}], [{"headings_0": {"content": "Consumption", "page": 63, "level": 2}}, {"headings_1": {"content": "4,080,000", "page": 63, "level": 2}}]], "page": 63, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 1,328,000, Untaxed sitting allowance - 1,072,000, no fuel receipts -", "metadata": {"headings": [{"headings_0": {"content": "Consumption", "page": 63, "level": 2}}, {"headings_1": {"content": "4,080,000", "page": 63, "level": 2}}], "page": 64, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "200,000", "metadata": {"headings": [{"headings_0": {"content": "200,000", "page": 64, "level": 2}}, {"headings_1": {"content": "Consumption", "page": 63, "level": 2}}], "page": 64, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". 19 V-08 Collective Techinical Payment For Repair Of M/V 15/06/2023 1,560,372 1,560,372 StatutoryBodies \nNo receipt \nHub Limited \nattached, No record on replaced items 20 KB-27 Ireeba Yusitasi Facilitation For Chairperson 28/06/2023 1,092,000 1,092,000 StatutoryBodies No payment Dib sheet -", "metadata": {"headings": [{"headings_0": {"content": "200,000", "page": 64, "level": 2}}, {"headings_1": {"content": "Consumption", "page": 63, "level": 2}}], "page": 64, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,092,000", "metadata": {"headings": [{"headings_0": {"content": "1,092,000", "page": 64, "level": 1}}, {"headings_1": {"content": "200,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n; \n21 U-01 Ireeba Yusitasi Facilitation Fot Chairpersion 15/06/2023 1,025,000 1,025,000 StatutoryBodies No payment Of Ditrict Land Board \nsheet \n-", "metadata": {"headings": [{"headings_0": {"content": "1,092,000", "page": 64, "level": 1}}, {"headings_1": {"content": "200,000", "page": 64, "level": 2}}], "page": 64, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,025,000", "metadata": {"headings": [{"headings_0": {"content": "1,025,000", "page": 64, "level": 2}}, {"headings_1": {"content": "1,092,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "22 RQ-03 Rio Tyres (U) Limited Payment For Tyres \n\\| 05/09/2022 1,600,000 1,600,000 StatutoryBodies No invoice, No GRN \n23 RO-11 Hoima Dig Imprest Part Payment Ofcouncil 03/05/2023 2,460,000 2,460,000 StatutoryBodies \nNo fuel Receipt - A/C Allowences 370,000 \n60 \n24 DC-04 Edward And Joan Payment For Fuel For Dpmo- 02/11/2022 Kiiza Petrol Station Production \nHoima Ltd", "metadata": {"headings": [{"headings_0": {"content": "1,025,000", "page": 64, "level": 2}}, {"headings_1": {"content": "1,092,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "1,025,000", "page": 64, "level": 2}}, {"headings_1": {"content": "1,092,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,025,000", "page": 64, "level": 2}}, {"headings_1": {"content": "1,092,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,025,000", "page": 64, "level": 2}}, {"headings_1": {"content": "1,092,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,025,000", "page": 64, "level": 2}}, {"headings_1": {"content": "1,092,000", "page": 64, "level": 1}}]], "page": 64, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4,000,000", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "1,025,000", "page": 64, "level": 2}}], "page": 65, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4,000,000 \u2018\\| Production \nUnaccounted fuel \n600,000 i.e no - \nMV number and type of fuel and \nQty consumed \n25 PO-09 Hoima Service Payment For Fuel 17/05/2023 4,000,950 4,000,950 Production \nQuarterly report Station \non \nactivties \nexecuted \nwith \nfuel not provided 26 PM-04 Kyomuhangi Perezi Facilitation To Agricutural 15/06/2023 1,194,000 1,194,000 Production \nNo vehicle hire 826012 Show receipt 5", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "1,025,000", "page": 64, "level": 2}}, [{"headings_0": {"content": "4,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "1,025,000", "page": 64, "level": 2}}], [{"headings_0": {"content": "4,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "1,025,000", "page": 64, "level": 2}}], [{"headings_0": {"content": "4,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "1,025,000", "page": 64, "level": 2}}], [{"headings_0": {"content": "4,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "1,025,000", "page": 64, "level": 2}}], [{"headings_0": {"content": "4,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "1,025,000", "page": 64, "level": 2}}], [{"headings_0": {"content": "4,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "1,025,000", "page": 64, "level": 2}}]], "page": 65, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "4,000,000", "page": 65, "level": 2}}], "page": 65, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 UG-04 Tumusiime John Facilitation For Ugfit 15/06/2023 2,172,000 2,172,000 Production \nNo payment 1004029685 Microscale Programm \nsheet and activity", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 65, "level": 2}}, {"headings_1": {"content": "4,000,000", "page": 65, "level": 2}}], "page": 65, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "report", "metadata": {"headings": [{"headings_0": {"content": "report", "page": 65, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 65, "level": 2}}], "page": 65, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28 PM-05 Kyomuhangi Perezi Facilitation For Joint 15/06/2023 1,000,000 1,000,000 Production \nNo monitoring 826012 Monitoring report 29 BAH-14 Kajura Charles Facilitation For Monitoring By 01/12/2022 1,278,000 1,278,000 Production \nNo monitoring 826026 Secretery For Production Q2\\_", "metadata": {"headings": [{"headings_0": {"content": "report", "page": 65, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 65, "level": 2}}], "page": 65, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Report", "metadata": {"headings": [{"headings_0": {"content": "Report", "page": 65, "level": 1}}, {"headings_1": {"content": "report", "page": 65, "level": 2}}], "page": 65, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "30 KY-01 Kyomuhangi Perezi Transfer Of Local Service Tax 15/06/2023 1,295,600 1,295,600 Production \nNo fuel receipt \n- 826012", "metadata": {"headings": [{"headings_0": {"content": "Report", "page": 65, "level": 1}}, {"headings_1": {"content": "report", "page": 65, "level": 2}}], "page": 65, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "520,000", "metadata": {"headings": [{"headings_0": {"content": "520,000", "page": 65, "level": 2}}, {"headings_1": {"content": "Report", "page": 65, "level": 1}}], "page": 65, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "31 BF-13 Kajura Charles Facilitation For Monitoring Of 17/05/2023 3,250,000 3,250,000 Production \n\\| No fuel receipt \n- \n826026 Councillors 300,000 32 KYO-03 Mugisa Edward Facilitation For Assessment Of 09/12/2022 1,500,000 1,500,000 Production \nNo assessment Raphael 826103 Apiculture Development Under \nreport, Irregular Extension Serces \nnight allowance", "metadata": {"headings": [{"headings_0": {"content": "520,000", "page": 65, "level": 2}}, {"headings_1": {"content": "Report", "page": 65, "level": 1}}, [{"headings_0": {"content": "520,000", "page": 65, "level": 2}}, {"headings_1": {"content": "Report", "page": 65, "level": 1}}]], "page": 65, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "480,000", "metadata": {"headings": [{"headings_0": {"content": "480,000", "page": 65, "level": 2}}, {"headings_1": {"content": "520,000", "page": 65, "level": 2}}], "page": 65, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "33 MA-05 Kajura Charles Facilitation For Monitoring 21/10/2022 5,000,000 5,000,000 Production \nNo activity 826026 \nschedule \nto \njustify nights paid 34 HD-19 Kajura Charles Facilitation For Monitoring Q3 20/02/2023 1,278,000 1,278,000 Production \nFuel receipt MV 826026 Activities tampered with \nand no rate and qty - 500,000, No \nmonitoring report", "metadata": {"headings": [{"headings_0": {"content": "480,000", "page": 65, "level": 2}}, {"headings_1": {"content": "520,000", "page": 65, "level": 2}}, [{"headings_0": {"content": "480,000", "page": 65, "level": 2}}, {"headings_1": {"content": "520,000", "page": 65, "level": 2}}], [{"headings_0": {"content": "480,000", "page": 65, "level": 2}}, {"headings_1": {"content": "520,000", "page": 65, "level": 2}}], [{"headings_0": {"content": "480,000", "page": 65, "level": 2}}, {"headings_1": {"content": "520,000", "page": 65, "level": 2}}]], "page": 65, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "showing", "metadata": {"headings": [{"headings_0": {"content": "showing", "page": 65, "level": 1}}, {"headings_1": {"content": "480,000", "page": 65, "level": 2}}], "page": 65, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "61 \nobjectives and results \n35 CV-09 Hoima Service Payment For Fuel For 19/01/2023 10960200 10960200 Production", "metadata": {"headings": [{"headings_0": {"content": "showing", "page": 65, "level": 1}}, {"headings_1": {"content": "480,000", "page": 65, "level": 2}}, [{"headings_0": {"content": "showing", "page": 65, "level": 1}}, {"headings_1": {"content": "480,000", "page": 65, "level": 2}}]], "page": 65, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Consumption", "metadata": {"headings": [{"headings_0": {"content": "Consumption", "page": 66, "level": 2}}, {"headings_1": {"content": "showing", "page": 65, "level": 1}}], "page": 66, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Station Extension Staff \nschedules donot have \nquanties", "metadata": {"headings": [{"headings_0": {"content": "Consumption", "page": 66, "level": 2}}, {"headings_1": {"content": "showing", "page": 65, "level": 1}}, [{"headings_0": {"content": "Consumption", "page": 66, "level": 2}}, {"headings_1": {"content": "showing", "page": 65, "level": 1}}]], "page": 66, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "consumed", "metadata": {"headings": [{"headings_0": {"content": "consumed", "page": 66, "level": 1}}, {"headings_1": {"content": "Consumption", "page": 66, "level": 2}}], "page": 66, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "36 CV-08 Hoima Service Payment For Fuel Extension 19/01/2023 2,991,000 2,991,000 Production", "metadata": {"headings": [{"headings_0": {"content": "consumed", "page": 66, "level": 1}}, {"headings_1": {"content": "Consumption", "page": 66, "level": 2}}], "page": 66, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Consumption", "metadata": {"headings": [{"headings_0": {"content": "Consumption", "page": 66, "level": 2}}, {"headings_1": {"content": "consumed", "page": 66, "level": 1}}], "page": 66, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Station Supervision \nschedules donot have", "metadata": {"headings": [{"headings_0": {"content": "Consumption", "page": 66, "level": 2}}, {"headings_1": {"content": "consumed", "page": 66, "level": 1}}, [{"headings_0": {"content": "Consumption", "page": 66, "level": 2}}, {"headings_1": {"content": "consumed", "page": 66, "level": 1}}]], "page": 66, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quanties", "metadata": {"headings": [{"headings_0": {"content": "quanties", "page": 66, "level": 2}}, {"headings_1": {"content": "Consumption", "page": 66, "level": 2}}], "page": 66, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "consumed 37 MA-06 Kajura Charles Facilitation For Monitoring 21/10/2022 1,250,000 1,250,000 Production", "metadata": {"headings": [{"headings_0": {"content": "quanties", "page": 66, "level": 2}}, {"headings_1": {"content": "Consumption", "page": 66, "level": 2}}], "page": 66, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Consumption", "metadata": {"headings": [{"headings_0": {"content": "Consumption", "page": 66, "level": 2}}, {"headings_1": {"content": "quanties", "page": 66, "level": 2}}], "page": 66, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "826026 \nschedule has no fuel", "metadata": {"headings": [{"headings_0": {"content": "Consumption", "page": 66, "level": 2}}, {"headings_1": {"content": "quanties", "page": 66, "level": 2}}, [{"headings_0": {"content": "Consumption", "page": 66, "level": 2}}, {"headings_1": {"content": "quanties", "page": 66, "level": 2}}]], "page": 66, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 66, "level": 2}}, {"headings_1": {"content": "Consumption", "page": 66, "level": 2}}], "page": 66, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "consumed 38 BYR-01 Rogers Byaruhanga Facilitation For Retreat In 01/02/2023 2,215,000 2,215,000 Planning \nFuel reciept with 1089288 Respect To Compilation Of The \nno mv numbers - Q2 Pbs Progress Report For \n550,000, No The Fy2022/2023 \nreport on the retreat to show the \nvenue,", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 66, "level": 2}}, {"headings_1": {"content": "Consumption", "page": 66, "level": 2}}, [{"headings_0": {"content": "quantity", "page": 66, "level": 2}}, {"headings_1": {"content": "Consumption", "page": 66, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 66, "level": 2}}, {"headings_1": {"content": "Consumption", "page": 66, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 66, "level": 2}}, {"headings_1": {"content": "Consumption", "page": 66, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 66, "level": 2}}, {"headings_1": {"content": "Consumption", "page": 66, "level": 2}}]], "page": 66, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "duration, attendees,", "metadata": {"headings": [{"headings_0": {"content": "duration, attendees,", "page": 66, "level": 2}}, {"headings_1": {"content": "quantity", "page": 66, "level": 2}}], "page": 66, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Assignment", "metadata": {"headings": [{"headings_0": {"content": "Assignment", "page": 66, "level": 2}}, {"headings_1": {"content": "duration, attendees,", "page": 66, "level": 2}}], "page": 66, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of roles, challenges . \n39 asim-01 Asiimwe Lydia Facilitation For Data Collection 03/05/2023 3,000,000 3,000,000 Planning \nFuel receipts with 826121 And Aretreat To Analyze And \nno mv Number - Finalise The Compilation Of \n660,000, No The Intergrated Draft District \nreport on the Annual Statistical Abstract \nretreat to show (Dasa)For Ty 2022/23 \nthe venue, duration, attendees,", "metadata": {"headings": [{"headings_0": {"content": "Assignment", "page": 66, "level": 2}}, {"headings_1": {"content": "duration, attendees,", "page": 66, "level": 2}}, [{"headings_0": {"content": "Assignment", "page": 66, "level": 2}}, {"headings_1": {"content": "duration, attendees,", "page": 66, "level": 2}}], [{"headings_0": {"content": "Assignment", "page": 66, "level": 2}}, {"headings_1": {"content": "duration, attendees,", "page": 66, "level": 2}}], [{"headings_0": {"content": "Assignment", "page": 66, "level": 2}}, {"headings_1": {"content": "duration, attendees,", "page": 66, "level": 2}}], [{"headings_0": {"content": 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1089288 And Aretreat To Analyze And \nno mv Number - Finalise The Compilation Of \n660,000, No \n62 \nThe Intergrated District \nreport on the Annual Statistical Abstract \nretreat to show Fy21/22 the venue,", "metadata": {"headings": [{"headings_0": {"content": "Assignment", "page": 66, "level": 2}}, {"headings_1": {"content": "Assignment", "page": 66, "level": 2}}, [{"headings_0": {"content": "Assignment", "page": 66, "level": 2}}, {"headings_1": {"content": "Assignment", "page": 66, "level": 2}}], [{"headings_0": {"content": "Assignment", "page": 66, "level": 2}}, {"headings_1": {"content": "Assignment", "page": 66, "level": 2}}], [{"headings_0": {"content": "Assignment", "page": 66, "level": 2}}, {"headings_1": {"content": "Assignment", "page": 66, "level": 2}}], [{"headings_0": {"content": "Assignment", "page": 66, "level": 2}}, {"headings_1": {"content": "Assignment", "page": 66, "level": 2}}], [{"headings_0": {"content": "Assignment", "page": 66, "level": 2}}, {"headings_1": 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"document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of \nroles, challenges 41 BYA-04 Rogers Byaruhanga Facilitation Toretreat To 25/10/2022 1,350,000 1,350,000 Planning \nFuel receipts with 1089288 Compile And Consolidateq4 \nno mv Number - Pbs Performance Report For", "metadata": {"headings": [{"headings_0": {"content": "Assignment", "page": 67, "level": 2}}, {"headings_1": {"content": "duration,", "page": 67, "level": 2}}, [{"headings_0": {"content": "Assignment", "page": 67, "level": 2}}, {"headings_1": {"content": "duration,", "page": 67, "level": 2}}]], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "300,000", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 67, "level": 2}}, {"headings_1": {"content": "Assignment", "page": 67, "level": 2}}], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fy2021/2022 For On Ward \nSubmission Mofped \n42 BYA-02 Rogers Byaruhanga Facilitation To Compile And 25/10/2022 1,350,000 1,350,000 Planning \nFuel receipts with 1089288 Consolidate Qi Pbs \nno mv Number - Perfomance Report For", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 67, "level": 2}}, {"headings_1": {"content": "Assignment", "page": 67, "level": 2}}], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "300,000", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 67, "level": 2}}, {"headings_1": {"content": "300,000", "page": 67, "level": 2}}], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fy2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Fy2022/2023", "page": 67, "level": 2}}, {"headings_1": {"content": "300,000", "page": 67, "level": 2}}], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "43 BDS-01 Busobozi Dickson Facilitation \nFor 16/03/2023 2,729,000 2,729,000 Natural Resources Unaccounted for Sydney 826133 Inspection, Demarcation,Serve \n1,194,000, No - \nying And Titling Land For \nfuel receipts - Hoima District Local Govt At", "metadata": {"headings": [{"headings_0": {"content": "Fy2022/2023", "page": 67, "level": 2}}, {"headings_1": {"content": "300,000", "page": 67, "level": 2}}, [{"headings_0": {"content": "Fy2022/2023", "page": 67, "level": 2}}, {"headings_1": {"content": "300,000", "page": 67, "level": 2}}]], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "710,000", "metadata": {"headings": [{"headings_0": {"content": "710,000", "page": 67, "level": 2}}, {"headings_1": {"content": "Fy2022/2023", "page": 67, "level": 2}}], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Buraru S/C (Buraru S/C Hgtrs \n44 STT-03 Musana Aron 855219 Facilitation To Attend Local 21/10/2022 1,930,000 1,930,000 InternalAudit \nFuel receipt with", "metadata": {"headings": [{"headings_0": {"content": "710,000", "page": 67, "level": 2}}, {"headings_1": {"content": "Fy2022/2023", "page": 67, "level": 2}}], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Government Auditors", "metadata": {"headings": [{"headings_0": {"content": "Government Auditors", "page": 67, "level": 2}}, {"headings_1": {"content": "710,000", "page": 67, "level": 2}}], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "no mv number - Association 420,000, No receipt for fee", "metadata": {"headings": [{"headings_0": {"content": "Government Auditors", "page": 67, "level": 2}}, {"headings_1": {"content": "710,000", "page": 67, "level": 2}}], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "paid", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 67, "level": 2}}, {"headings_1": {"content": "Government Auditors", "page": 67, "level": 2}}], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "for", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 67, "level": 2}}, {"headings_1": {"content": "paid", "page": 67, "level": 2}}], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "additional \ndelegate - 70,000 45 MUA-1 Musana Aron 855219 Facilitation To Carry Out Audit 09/09/2022 1,040,000 1,040,000 InternalAudit \nFuel receipt with Of Projects. \nno mv number \n-", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 67, "level": 2}}, {"headings_1": {"content": "paid", "page": 67, "level": 2}}, [{"headings_0": {"content": "for", "page": 67, "level": 2}}, {"headings_1": {"content": "paid", "page": 67, "level": 2}}]], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "350,000", "metadata": {"headings": [{"headings_0": {"content": "350,000", "page": 67, "level": 2}}, {"headings_1": {"content": "for", "page": 67, "level": 2}}], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "46 GF-1 Musana Aron 855219 Facilitation For Routine Audit 07/10/2022 1,000,000 1,000,000 InternalAudit \nFuel receipt with no mv number -", "metadata": {"headings": [{"headings_0": {"content": "350,000", "page": 67, "level": 2}}, {"headings_1": {"content": "for", "page": 67, "level": 2}}], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "310,000", "metadata": {"headings": [{"headings_0": {"content": "310,000", "page": 67, "level": 2}}, {"headings_1": {"content": "350,000", "page": 67, "level": 2}}], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "47 MUS-01 Musana Aron 855219 Facilitation To Carryout Value 29/12/2022 1,950,000 1,950,000 InternalAudit \nFuel receipt with For Money Audit And \nno mv number -", "metadata": {"headings": [{"headings_0": {"content": "310,000", "page": 67, "level": 2}}, {"headings_1": {"content": "350,000", "page": 67, "level": 2}}], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "265,000", "metadata": {"headings": [{"headings_0": {"content": "265,000", "page": 67, "level": 2}}, {"headings_1": {"content": "310,000", "page": 67, "level": 2}}], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "63 \nCompliance On Variuos \nProjects In Subcounties \n48 D-11 Basingo Construction Payment For Renovation 15/06/2023 33149595 33149595 Health \nOver payment to Company contractor =", "metadata": {"headings": [{"headings_0": {"content": "265,000", "page": 67, "level": 2}}, {"headings_1": {"content": "310,000", "page": 67, "level": 2}}, [{"headings_0": {"content": "265,000", "page": 67, "level": 2}}, {"headings_1": {"content": "310,000", "page": 67, "level": 2}}], [{"headings_0": {"content": "265,000", "page": 67, "level": 2}}, {"headings_1": {"content": "310,000", "page": 67, "level": 2}}]], "page": 67, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": 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[{"headings_0": {"content": "31,492,116,", "page": 68, "level": 2}}, {"headings_1": {"content": "Payment", "page": 68, "level": 2}}], "page": 68, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Amount paid to contractor \n5", "metadata": {"headings": [{"headings_0": {"content": "31,492,116,", "page": 68, "level": 2}}, {"headings_1": {"content": "Payment", "page": 68, "level": 2}}], "page": 68, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "33,149,595", "metadata": {"headings": [{"headings_0": {"content": "33,149,595", "page": 68, "level": 2}}, {"headings_1": {"content": "31,492,116,", "page": 68, "level": 2}}], "page": 68, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "49 DD-001 Kugonza Fred Facilitation For Surveillance 15/06/2023 1,041,400 1,041,400 Health \nNo payment 855227 And Labaratory Under Covid- \nsheets and 19 \nReceipts 50 AH-06 KARKI BUILDERS PAYMENT FOR 28/06/2023 75,200,000 75,200,000 Education \nNo payment AND ENGINEERS LTD CONSTRUCTION OF \ncertificate, No KIGOROBYA H/U \nmonitoring report 51 BX-003 Opaade John Francis Facilitation For Supervision Of 17/05/2023 2,052,000 2,052,000 Health \nFuel receipt 818935 Health Promotion And Hygiene \nwithout MV Activities Q4 Number 52 HG-003 Edward Barongo Facilitation For Assessment 28/06/2023 2,000,000 2,000,000 Health \nFuel receipt with And Preparation Of Boqs \nno MV Numbers -", "metadata": {"headings": [{"headings_0": {"content": "33,149,595", "page": 68, "level": 2}}, {"headings_1": {"content": "31,492,116,", "page": 68, "level": 2}}, [{"headings_0": {"content": "33,149,595", "page": 68, "level": 2}}, {"headings_1": {"content": "31,492,116,", "page": 68, "level": 2}}], [{"headings_0": {"content": "33,149,595", "page": 68, "level": 2}}, {"headings_1": {"content": "31,492,116,", "page": 68, "level": 2}}], [{"headings_0": {"content": "33,149,595", "page": 68, "level": 2}}, {"headings_1": {"content": "31,492,116,", "page": 68, "level": 2}}], [{"headings_0": {"content": "33,149,595", "page": 68, "level": 2}}, {"headings_1": {"content": "31,492,116,", "page": 68, "level": 2}}], [{"headings_0": {"content": "33,149,595", "page": 68, "level": 2}}, {"headings_1": {"content": "31,492,116,", "page": 68, "level": 2}}], [{"headings_0": {"content": "33,149,595", "page": 68, "level": 2}}, {"headings_1": {"content": "31,492,116,", "page": 68, "level": 2}}], [{"headings_0": {"content": "33,149,595", "page": 68, "level": 2}}, {"headings_1": {"content": "31,492,116,", "page": 68, "level": 2}}], [{"headings_0": {"content": "33,149,595", "page": 68, "level": 2}}, {"headings_1": {"content": "31,492,116,", "page": 68, "level": 2}}], [{"headings_0": {"content": "33,149,595", "page": 68, "level": 2}}, {"headings_1": {"content": "31,492,116,", "page": 68, "level": 2}}], [{"headings_0": {"content": "33,149,595", "page": 68, "level": 2}}, {"headings_1": {"content": "31,492,116,", "page": 68, "level": 2}}]], "page": 68, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,430,000", "metadata": {"headings": [{"headings_0": {"content": "1,430,000", "page": 68, "level": 2}}, {"headings_1": {"content": "33,149,595", "page": 68, "level": 2}}], "page": 68, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- \n53 BC-9 Edward Barongo Facilitation For Assessment 03/05/2023 1,000,000 1,000,000 Health \nFuel receipt with And Preparation Of Boqs \nno MV Number -", "metadata": {"headings": [{"headings_0": {"content": "1,430,000", "page": 68, "level": 2}}, {"headings_1": {"content": "33,149,595", "page": 68, "level": 2}}, [{"headings_0": {"content": "1,430,000", "page": 68, "level": 2}}, {"headings_1": {"content": "33,149,595", "page": 68, "level": 2}}], [{"headings_0": {"content": "1,430,000", "page": 68, "level": 2}}, {"headings_1": {"content": "33,149,595", "page": 68, "level": 2}}]], "page": 68, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "730,000", "metadata": {"headings": [{"headings_0": {"content": "730,000", "page": 68, "level": 1}}, {"headings_1": {"content": "1,430,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|. 54 Cv-11 Tumusiime Lawrence Facilition For Sevicing Of 07/11/2022 1,429,350 1,429,350 Health \nFuel Receipt with 972774 Toyota Motors Uganda- \nno MV number -", "metadata": {"headings": [{"headings_0": {"content": "730,000", "page": 68, "level": 1}}, {"headings_1": {"content": "1,430,000", "page": 68, "level": 2}}, [{"headings_0": {"content": "730,000", "page": 68, "level": 1}}, {"headings_1": {"content": "1,430,000", "page": 68, "level": 2}}], [{"headings_0": {"content": "730,000", "page": 68, "level": 1}}, {"headings_1": {"content": "1,430,000", "page": 68, "level": 2}}]], "page": 68, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kampala", "metadata": {"headings": [{"headings_0": {"content": "Kampala", "page": 68, "level": 1}}, {"headings_1": {"content": "730,000", "page": 68, "level": 1}}], "page": 68, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n55 RQ-04 Stabex International Payment Of Fuel Ltd \n- \n05/09/2022 1,851,772", "metadata": {"headings": [{"headings_0": {"content": "Kampala", "page": 68, "level": 1}}, {"headings_1": {"content": "730,000", "page": 68, "level": 1}}, [{"headings_0": {"content": "Kampala", "page": 68, "level": 1}}, {"headings_1": {"content": "730,000", "page": 68, "level": 1}}]], "page": 68, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "369,850", "metadata": {"headings": [{"headings_0": {"content": "369,850", "page": 68, "level": 2}}, {"headings_1": {"content": "Kampala", "page": 68, "level": 1}}], "page": 68, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,851,772 Health \nFuel receipt with no MV Number -", "metadata": {"headings": [{"headings_0": {"content": "369,850", "page": 68, "level": 2}}, {"headings_1": {"content": "Kampala", "page": 68, "level": 1}}, [{"headings_0": {"content": "369,850", "page": 68, "level": 2}}, {"headings_1": {"content": "Kampala", "page": 68, "level": 1}}]], "page": 68, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1851,72", "metadata": {"headings": [{"headings_0": {"content": "1851,72", "page": 68, "level": 2}}, {"headings_1": {"content": "369,850", "page": 68, "level": 2}}], "page": 68, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014\\_ 56 FRD-04 Isingoma Ephraim Facilitation To Compile 23/08/2022 1,090,000 1,090,000 Finance \nNo report on 826071 Information In The District \ncompilation \\_of \n64 \n\\| And Subcounties For \ndata in", "metadata": {"headings": [{"headings_0": {"content": "1851,72", "page": 68, "level": 2}}, {"headings_1": {"content": "369,850", "page": 68, "level": 2}}, [{"headings_0": {"content": "1851,72", "page": 68, "level": 2}}, {"headings_1": {"content": "369,850", "page": 68, "level": 2}}], [{"headings_0": {"content": "1851,72", "page": 68, "level": 2}}, {"headings_1": {"content": "369,850", "page": 68, "level": 2}}], [{"headings_0": {"content": "1851,72", "page": 68, "level": 2}}, {"headings_1": {"content": "369,850", "page": 68, "level": 2}}], [{"headings_0": {"content": "1851,72", "page": 68, "level": 2}}, {"headings_1": {"content": "369,850", "page": 68, "level": 2}}]], "page": 68, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ratification", "metadata": {"headings": [{"headings_0": {"content": "Ratification", "page": 69, "level": 2}}, {"headings_1": {"content": "1851,72", "page": 68, "level": 2}}], "page": 69, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Subcounties", "metadata": {"headings": [{"headings_0": {"content": "Subcounties", "page": 69, "level": 3}}, {"headings_1": {"content": "Ratification", "page": 69, "level": 2}}], "page": 69, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "57 DC-01 \\| Collective Techinical Payment For Fuel-Acdp 02/11/2022 1,128,056 1,128,056 Finance \nNo pre and post", "metadata": {"headings": [{"headings_0": {"content": "Subcounties", "page": 69, "level": 3}}, {"headings_1": {"content": "Ratification", "page": 69, "level": 2}}], "page": 69, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Hub Limited", "metadata": {"headings": [{"headings_0": {"content": "Hub Limited", "page": 69, "level": 2}}, {"headings_1": {"content": "Subcounties", "page": 69, "level": 3}}], "page": 69, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "inspection report 58 KA-05 Kevmark General Payment For Photocoping 28/06/2023 1,160,223 1,160,223 Finance \nNo Invoice Agencies Ltd Services \n59 BDR-2 Isingoma Ephraim Facilitation \n07/11/2022 1,400,000 1,400,000 Finance \nNo basis for 826071 payment of refunds, i.e activtiy reports showing details 60 DC-08 Hoima Service Payment For Fuel For Revenue 02/11/2022 3,930,750 3,930,750 Finance \nconsumption \\| Station Moblisation-Cfo \nschedule doesnot contain details of mv numbers consuming fuel \nas well as Litres consumed \n61 XZ-03 Hoima Service Payment For Fuel And 01/12/2022 1,120,000 1,120,000 Finance \nconsumption Station Lubricants \nschedule doesnot contain details of Litres consumed 62 KM-3 Kyomuhendo Robert Facilityation For Inspecting 19/08/2022 3,290,412 3,290,412 Education \nreport is \n826047 Schools ambigous since it doesnot show \nthe schools with", "metadata": {"headings": [{"headings_0": {"content": "Hub Limited", "page": 69, "level": 2}}, {"headings_1": {"content": "Subcounties", "page": 69, "level": 3}}, [{"headings_0": {"content": "Hub Limited", "page": 69, "level": 2}}, {"headings_1": {"content": "Subcounties", "page": 69, "level": 3}}]], "page": 69, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "exceptions", "metadata": {"headings": [{"headings_0": {"content": "exceptions", "page": 69, "level": 1}}, {"headings_1": {"content": "Hub Limited", "page": 69, "level": 2}}], "page": 69, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "63 V-13 Stabex International Payment For Fuel \n15/06/2023 5,456,974 5,456,974 Education \nReport has been Ltd duplicated i.e commissioning details inclusive yet it was", "metadata": {"headings": [{"headings_0": {"content": "exceptions", "page": 69, "level": 1}}, {"headings_1": {"content": "Hub Limited", "page": 69, "level": 2}}], "page": 69, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "separately", "metadata": {"headings": [{"headings_0": {"content": "separately", "page": 69, "level": 2}}, {"headings_1": {"content": "exceptions", "page": 69, "level": 1}}], "page": 69, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "funded, Doubtful fuel cnsumption", "metadata": {"headings": [{"headings_0": {"content": "separately", "page": 69, "level": 2}}, {"headings_1": {"content": "exceptions", "page": 69, "level": 1}}], "page": 69, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "schedule", "metadata": {"headings": [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}], "page": 69, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "since monitoring \\_ \n65 \ncannot be done \\| for more than 10 days as shown on schedule \n64 KBJ-7 Busajja Christopher Facilitation For Training Of 25/10/2022 4,642,333 4,642,333 Education \nNo training 700540 Headteachers On Appraisal Of \nreport, No Teachers And Preparation Of \nattendance lists - Performance Plans 4,642,333 65 KYR-O1 Kyomuhendo Robert Being Payment For The 06/02/2023 1,318,787 1,318,787 Education \nNo requisition 826047 Conduct Of And Management \nseen \nOf 2022 Ple Balance \n66 KUM Moureene Kusiima Facilitation For National 03/05/2023 3,000,000 3,000,000 Education \nNo requisition Primary Schools Kid'S Athletics \nseen \nAnd Sne Championship To Be Held In Luwero District From 7Th 16Th May 2023 In - \nLuwero District \n67 KUM-01 Moureene Kusiima Facilitation For National 03/05/2023 1,156,876 1,156,876 Education \nNo requisition Primary Schools Kid'S Athletics \nseen \nAnd Sne Championship To Be Held In Luwero District From 7Th-16Th May 2023, Luwero District \n68 KHH-02 Kihumuro Harriet Deo'S Monitoring Facilitation 17/05/2023 2,062,500 2,062,500 Education \nNo requisition 826046 For Q4 Fy 2022/2023 \nseen \n\\| \n69 AA-02 Ayesiga Anthony Facilitation For Social, Safety 29/12/2022 1,540,000 1,540,000 Education \nno payment 855325 And Safety Safeguards \nsheets", "metadata": {"headings": [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}, [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}], [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}], [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}], [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}], [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}], [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}], [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}], [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}], [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}], [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}], [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}], [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}], [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}], [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}], [{"headings_0": {"content": "schedule", "page": 69, "level": 1}}, {"headings_1": {"content": "separately", "page": 69, "level": 2}}]], "page": 69, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Screening", "metadata": {"headings": [{"headings_0": {"content": "Screening", "page": 70, "level": 1}}, {"headings_1": {"content": "schedule", "page": 69, "level": 1}}], "page": 70, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "70 KY-1 Kyomuhendo Robert Top Up To Facilitate The 05/09/2022 4,000,000 4,000,000 Education \nNo payment 826047 Conduct Of 2020 Ple", "metadata": {"headings": [{"headings_0": {"content": "Screening", "page": 70, "level": 1}}, {"headings_1": {"content": "schedule", "page": 69, "level": 1}}], "page": 70, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "requisition", "metadata": {"headings": [{"headings_0": {"content": "requisition", "page": 70, "level": 1}}, {"headings_1": {"content": "Screening", "page": 70, "level": 1}}], "page": 70, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "71 XZ-06 Stabex International Paymenr For Fuel And 01/12/2022 1,929,000 1,929,000 Education \nNo fuel \nLtd Lubricants consumption schedule \n-", "metadata": {"headings": [{"headings_0": {"content": "requisition", "page": 70, "level": 1}}, {"headings_1": {"content": "Screening", "page": 70, "level": 1}}, [{"headings_0": {"content": "requisition", "page": 70, "level": 1}}, {"headings_1": {"content": "Screening", "page": 70, "level": 1}}], [{"headings_0": {"content": "requisition", "page": 70, "level": 1}}, {"headings_1": {"content": "Screening", "page": 70, "level": 1}}]], "page": 70, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,929,000", "metadata": {"headings": [{"headings_0": {"content": "1,929,000", "page": 70, "level": 2}}, {"headings_1": {"content": "requisition", "page": 70, "level": 1}}], "page": 70, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "66 \n72 DW-20 Stabex International Payment For Fuel And 15/11/2022 1,000,000 1,000,000 Education \nNo details \\| of Ltd Lubricants For School", "metadata": {"headings": [{"headings_0": {"content": "1,929,000", "page": 70, "level": 2}}, {"headings_1": {"content": "requisition", "page": 70, "level": 1}}, [{"headings_0": {"content": "1,929,000", "page": 70, "level": 2}}, {"headings_1": {"content": "requisition", "page": 70, "level": 1}}]], "page": 70, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "schools that have", "metadata": {"headings": [{"headings_0": {"content": "schools that have", "page": 71, "level": 1}}, {"headings_1": {"content": "1,929,000", "page": 70, "level": 2}}], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Inspections been inspected 73 KHA-001 Kihumuro Harriet Facilitation For The Deo'S 01/02/2023 1,838,000 1,838,000 Education \nNo details of 826046 Schools Supervision And", "metadata": {"headings": [{"headings_0": {"content": "schools that have", "page": 71, "level": 1}}, {"headings_1": {"content": "1,929,000", "page": 70, "level": 2}}], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "schools", "metadata": {"headings": [{"headings_0": {"content": "schools", "page": 71, "level": 1}}, {"headings_1": {"content": "schools that have", "page": 71, "level": 1}}], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Monitoring For Term 1 2023 \nmonitored in the report \n74 BD Businge Didan Facilitation For Monitoring The 17/05/2023 2,443,000 2,443,000 Education \nNo detailed 1003437 Status Of Sports Facilities / \nreport showing Infrastructures Im Hma \nobservations per District For Fourth Quarter Fy \nsite visited", "metadata": {"headings": [{"headings_0": {"content": "schools", "page": 71, "level": 1}}, {"headings_1": {"content": "schools that have", "page": 71, "level": 1}}], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "022/023", "metadata": {"headings": [{"headings_0": {"content": "022/023", "page": 71, "level": 2}}, {"headings_1": {"content": "schools", "page": 71, "level": 1}}], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "75 AH-01 Asiimwe Harriet Facilitation For Assessment 15/06/2023 4,435,453 4,435,453 Education \nNo attendance 708708 Preview Meetings, Collection \nsheets of the And Compilation Of Educ. \nhead teachers Statistical Data For Fy", "metadata": {"headings": [{"headings_0": {"content": "022/023", "page": 71, "level": 2}}, {"headings_1": {"content": "schools", "page": 71, "level": 1}}], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 71, "level": 2}}, {"headings_1": {"content": "022/023", "page": 71, "level": 2}}], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "76 FE-07 Stabex International Payment For Fuel Ltd \n03/05/2023 1,530,000 1,530,000 Education \nNo activty report to support the", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 71, "level": 2}}, {"headings_1": {"content": "022/023", "page": 71, "level": 2}}, [{"headings_0": {"content": "2022/2023", "page": 71, "level": 2}}, {"headings_1": {"content": "022/023", "page": 71, "level": 2}}]], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "consumption", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 71, "level": 2}}, {"headings_1": {"content": "2022/2023", "page": 71, "level": 2}}], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "seen \n77 KYR-1 Kyomuhendo Robert Facilitation For Schools 06/02/2023 1,899,467 1,899,467 Education \nNo activity 826047 Inspection For Term 1 Qtr 3 Fy \nschedule, No", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 71, "level": 2}}, {"headings_1": {"content": "2022/2023", "page": 71, "level": 2}}], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 71, "level": 2}}, {"headings_1": {"content": "consumption", "page": 71, "level": 2}}], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "detailed", "metadata": {"headings": [{"headings_0": {"content": "detailed", "page": 71, "level": 1}}, {"headings_1": {"content": "2022/2023", "page": 71, "level": 2}}], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "inspection report 78 BD-07 Kihumuro Harriet Education project monitoring 17/05/2023 4,065,000 4,065,000 Education \nNo activity 826046 . schedule to justify days paid 79 TEC-08 Stabex International Payment For Fuel \n17/05/2023 2,000,000 2,000,000 Education No activity Ltd", "metadata": {"headings": [{"headings_0": {"content": "detailed", "page": 71, "level": 1}}, {"headings_1": {"content": "2022/2023", "page": 71, "level": 2}}], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "schedule", "metadata": {"headings": [{"headings_0": {"content": "schedule", "page": 71, "level": 1}}, {"headings_1": {"content": "detailed", "page": 71, "level": 1}}], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "showing", "metadata": {"headings": [{"headings_0": {"content": "schedule", "page": 71, "level": 1}}, {"headings_1": {"content": "detailed", "page": 71, "level": 1}}], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "field", "metadata": {"headings": [{"headings_0": {"content": "field", "page": 71, "level": 1}}, {"headings_1": {"content": "schedule", "page": 71, "level": 1}}], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "visits to be made to justify the fuel consumption, No monitoring report \n67 \n80 AA-01 Ayesiga Anthony Facilitation For Social Safety 15/06/2023 3,500,000 3,500,000 Education \nMeals and \n855325 And Health Safeguards \nrefreshments \nScreening of Education \nreceipt doesnot Projects For The Fy2022/023 \nshow number of individuals \n-", "metadata": {"headings": [{"headings_0": {"content": "field", "page": 71, "level": 1}}, {"headings_1": {"content": "schedule", "page": 71, "level": 1}}, [{"headings_0": {"content": "field", "page": 71, "level": 1}}, {"headings_1": {"content": "schedule", "page": 71, "level": 1}}], [{"headings_0": {"content": "field", "page": 71, "level": 1}}, {"headings_1": {"content": "schedule", "page": 71, "level": 1}}], [{"headings_0": {"content": "field", "page": 71, "level": 1}}, {"headings_1": {"content": "schedule", "page": 71, "level": 1}}], [{"headings_0": {"content": "field", "page": 71, "level": 1}}, {"headings_1": {"content": "schedule", "page": 71, "level": 1}}], [{"headings_0": {"content": "field", "page": 71, "level": 1}}, {"headings_1": {"content": "schedule", "page": 71, "level": 1}}], [{"headings_0": {"content": "field", "page": 71, "level": 1}}, {"headings_1": {"content": "schedule", "page": 71, "level": 1}}], [{"headings_0": {"content": "field", "page": 71, "level": 1}}, {"headings_1": {"content": "schedule", "page": 71, "level": 1}}], [{"headings_0": {"content": "field", "page": 71, "level": 1}}, {"headings_1": {"content": "schedule", "page": 71, "level": 1}}]], "page": 71, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,700,000", "metadata": {"headings": [{"headings_0": {"content": "1,700,000", "page": 72, "level": 2}}, {"headings_1": {"content": "field", "page": 71, "level": 1}}], "page": 72, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n81 DW-14 Stabex International Fuel for PLE Distribution 15/11/2022 2,000,000 2,000,000 Education", "metadata": {"headings": [{"headings_0": {"content": "1,700,000", "page": 72, "level": 2}}, {"headings_1": {"content": "field", "page": 71, "level": 1}}], "page": 72, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Doubtful", "metadata": {"headings": [{"headings_0": {"content": "Doubtful", "page": 72, "level": 2}}, {"headings_1": {"content": "1,700,000", "page": 72, "level": 2}}], "page": 72, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "consumption", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 72, "level": 2}}, {"headings_1": {"content": "Doubtful", "page": 72, "level": 2}}], "page": 72, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ltd \nschedule - There is no Activity schedule to show route chart to", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 72, "level": 2}}, {"headings_1": {"content": "Doubtful", "page": 72, "level": 2}}], "page": 72, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "justify", "metadata": {"headings": [{"headings_0": {"content": "justify", "page": 72, "level": 1}}, {"headings_1": {"content": "consumption", "page": 72, "level": 2}}], "page": 72, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "consumption of 80 Litres, 60 litres by UBE 639 in a day \n\\| \n82 CV-8 Bitamale Amos Isaac\\_\\| Facilitation To Carryout Sector 07/11/2022 1,203,000 1,203,000 CommuntiyBasedServices No payment 826187 Activities Under Probation Q2 \nsheet - 525,000, Fuel receipt with no mv number - \n83 GS-1 \nBitamale Amos Isaac Facilitation To Carry Out 19/08/2022 826187 Sector Activities Under Probation Q1", "metadata": {"headings": [{"headings_0": {"content": "justify", "page": 72, "level": 1}}, {"headings_1": {"content": "consumption", "page": 72, "level": 2}}, [{"headings_0": {"content": "justify", "page": 72, "level": 1}}, {"headings_1": {"content": "consumption", "page": 72, "level": 2}}], [{"headings_0": {"content": "justify", "page": 72, "level": 1}}, {"headings_1": {"content": "consumption", "page": 72, "level": 2}}], [{"headings_0": {"content": "justify", "page": 72, "level": 1}}, {"headings_1": {"content": "consumption", "page": 72, "level": 2}}]], "page": 72, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "678,000", "metadata": {"headings": [{"headings_0": {"content": "678,000", "page": 72, "level": 1}}, {"headings_1": {"content": "justify", "page": 72, "level": 1}}], "page": 72, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 1,500,000 1,500,000 CommuntiyBasedServices Fuel receipts with no mv number - 675,000, No airtime and data receipt - 300,000\\_ \\| \n84 BV-01 Mugisa Edward Facilitation For Extraction Of 28/06/2023 1,048,400 1,048,400 Administration \nNo receipts for Raphael 826103 Bats \nitems procured 85 QA-16 Hoima Dig Imprest Facilitation For Monitoring Of 25/10/2022 3,750,000 3,750,000 Administration \nNo payment A/C Projects By CAO \nsheet, No report, No receipts \n86 QWE-36 Hoima Dig Imprest Facilitation For CAO Tomolg 11/10/2022 1,142,000 1,142,000 Administration \nNo fuel receipt - A/C Kampala 732,000 . \n87 DH-02 Hoima Dig Imprest Facilitation \n09/12/2022 2,120,000 2,120,000 Administration \nNo fuel receipt - A/C 1,300,000, No payment sheets \n68 \n88 W-06 Katusiime Harriet Facilitation For Refresher 17/05/2023 1,009,000 1,009,000 Administration No fuel 861207 Trainning At Mof -Ifms", "metadata": {"headings": [{"headings_0": {"content": "678,000", "page": 72, "level": 1}}, {"headings_1": {"content": "justify", "page": 72, "level": 1}}, [{"headings_0": {"content": "678,000", "page": 72, "level": 1}}, {"headings_1": {"content": "justify", "page": 72, "level": 1}}], [{"headings_0": {"content": "678,000", "page": 72, "level": 1}}, {"headings_1": {"content": "justify", "page": 72, "level": 1}}], [{"headings_0": {"content": "678,000", "page": 72, "level": 1}}, {"headings_1": {"content": "justify", "page": 72, "level": 1}}], [{"headings_0": {"content": "678,000", "page": 72, "level": 1}}, {"headings_1": {"content": "justify", "page": 72, "level": 1}}], [{"headings_0": {"content": "678,000", "page": 72, "level": 1}}, {"headings_1": {"content": "justify", "page": 72, "level": 1}}], [{"headings_0": {"content": "678,000", "page": 72, "level": 1}}, {"headings_1": {"content": "justify", "page": 72, "level": 1}}], [{"headings_0": {"content": "678,000", "page": 72, "level": 1}}, {"headings_1": {"content": "justify", "page": 72, "level": 1}}], [{"headings_0": {"content": "678,000", "page": 72, "level": 1}}, {"headings_1": {"content": "justify", "page": 72, "level": 1}}], [{"headings_0": {"content": "678,000", "page": 72, "level": 1}}, {"headings_1": {"content": "justify", "page": 72, "level": 1}}]], "page": 72, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "consumption", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 73, "level": 2}}, {"headings_1": {"content": "678,000", "page": 72, "level": 1}}], "page": 73, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "schedule \n-", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 73, "level": 2}}, {"headings_1": {"content": "678,000", "page": 72, "level": 1}}], "page": 73, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "728,000", "metadata": {"headings": [{"headings_0": {"content": "728,000", "page": 73, "level": 2}}, {"headings_1": {"content": "consumption", "page": 73, "level": 2}}], "page": 73, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "89 SECU-01 Hoima Dig Imprest Night Guards Security 17/05/2023 1,800,000 1,800,000 Administration \nNo agreement on A/C Payment For The Months Of \nthe services \nApril To June 023 \n90 PE-03 Hoima Service Payment For Fuel 01/02/2023 2,128,500 2,128,500 Administration Doubtful Station \nconsuption - 100 ltrs - UBE 639Q -", "metadata": {"headings": [{"headings_0": {"content": "728,000", "page": 73, "level": 2}}, {"headings_1": {"content": "consumption", "page": 73, "level": 2}}], "page": 73, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "568,000", "metadata": {"headings": [{"headings_0": {"content": "568,000", "page": 73, "level": 2}}, {"headings_1": {"content": "728,000", "page": 73, "level": 2}}], "page": 73, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total 349,664,575 349,664,575 \n69", "metadata": {"headings": [{"headings_0": {"content": "568,000", "page": 73, "level": 2}}, {"headings_1": {"content": "728,000", "page": 73, "level": 2}}, [{"headings_0": {"content": "568,000", "page": 73, "level": 2}}, {"headings_1": {"content": "728,000", "page": 73, "level": 2}}]], "page": 73, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], "page": 74, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\\\ \nS/N Supplier Description Payment Amount Dept Name Audit remarks Date \n1 Hoima Service Payment Of Fuel 05/09/2022 9,900,000 StatutoryBodies \nNo consumption schedules Station \n2 Hoima Service \nPayment For Fuel For 16/03/2023 9,900,000 StatutoryBodies \nNo consumption schedules Station \nExecutive \n. \n3 Hoima Service \nPayment For Fuel For 15/06/2023 9,900,000 StatutoryBodies \nNo consumption schedules Station \nExecutive \n4 Hoima Service Payment For Fuel And 20/02/2023 2,135,448 Production \nNo consumption schedules Station \nLubricants \n\\| 5 Hoima Service Payment For Fuel 21/10/2022 3,590,370 Production \nNo consumption schedules Station \n6 Hoima Service Payment Of Fuel 05/09/2022 1,999,800 Production \nNo consumption schedules Station \n7 Hoima Service Payment For Fuel For 09/12/2022 1,600,500 Production \nNo consumption schedules Station Fisheries Staff \n8 Hoima Service Payment For Fuel And 28/06/2023 1,500,000 Production \nNo consumption schedules Station \nLubricants \n9 Hoima Service Payment For Fuel 29/12/2022 15,070,290 Production \nNo consumption schedule Station Extension Vet \n10 Hoima Service Payment For Fuel Fo 19/01/2023 4,110,000 Production \nNo consumption schedule Station Fisheries Staff \n\\_ 11 Hoima Service Payment For Fuel 03/05/2023 1,478,400 Planning \nNo consumption schedules Station \n12 Hoima Service Payment For Fuel For 20/02/2023 1,962,000 InternalAudit \nNo consumption schedules Station Internal Audit \n13 Hoima Service \nPayment Forfuel For Ia 15/06/2023 1,952,000 InternalAudit \nNo consumption schedules Station \n14 Stabex International Payment For Fuel 01/02/2023 1,800,000 Health \nNo consumption schedules Ltd \nHealth \n15 Stabex International Payment For Fuel For 15/06/2023 2,315,000 Education \nNo consumption schedule Ltd \nMonitoring \n. 16 Hoima Service \nPayment For Fuel Cdo 01/12/2022 3,500,000 CommuntiyBasedServices No consumption schedules Station \n70 \ni 17 \\| Hoima Service \nPayment For Fuel-Acdp 07/11/2022 2,000,000 Administration \nNo consumption schedule \nStation \n18 Hoima Service Payment For Fuel 29/12/2022 1,960,800 Administration \nNo consumption schedule \nStation \n19 Stabex International Payment for fuel 06/02/2023 1,000,000 Administration \nNo consumption schedule \nLtd \n\\| Total \\| 77,674,608 \n71 \nAppendix 4: Performance of Local Revenue No Source \n1 Tax Revenues \n2 Local Services Tax", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}, [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}], [{"headings_0": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, {"headings_1": {"content": "568,000", "page": 73, "level": 2}}]], "page": 74, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Land fees", "metadata": {"headings": [{"headings_0": {"content": "| Land fees", "page": 76, "level": 4}}, {"headings_1": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}], "page": 76, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Business Licenses \n5 Other tax revenues \n6 Non-Tax Revenues 7 Other Property income \nApproved budget Actual Collections Variance \n\\| \n\\_ 84,808,048 98,633,150 (13,825,102) 50,375,424 (50,375,424) 56,276,800 11,311,500 44,965,300 68,384,100 6,125,000 62,259,100", "metadata": {"headings": [{"headings_0": {"content": "| Land fees", "page": 76, "level": 4}}, {"headings_1": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}, [{"headings_0": {"content": "| Land fees", "page": 76, "level": 4}}, {"headings_1": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}], [{"headings_0": {"content": "| Land fees", "page": 76, "level": 4}}, {"headings_1": {"content": "Appendix 3: Fuel expenditure without consumption schedules showing utilisation", "page": 74, "level": 4}}]], "page": 76, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_0", "metadata": {"headings": [{"headings_0": {"content": "_0", "page": 76, "level": 1}}, {"headings_1": {"content": "| Land fees", "page": 76, "level": 4}}], "page": 76, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "15,000,000 20,676,000 (5,676,000) 8 Dividends 0 9 Rent 15,005,000 16,920,000 (1,915,000) \\| 10 Other property income (disposal of assets) \n11 Sale of goods and services \n12 Administrative fees and licenses \n13 Court fines and Penalties \n0 19,521,318 255,512,112 (235,990,794) 571,778,399 157,295,513 414,482,886 0 \\_ \n14 15] Other fines and Penalties \n00.0 Miscellaneous Revenue 3,750,842 (3,750,842) Total Revenue 830,773,665 620,599,541 210,174,125 \n72 \nAppendix 5: Performance of GOU warrants Sn Program Name \nRevised Budget Warrant %age performance 1 Agro-Industrialization 3,677,409,459 1,643,796,604 \n2 Tourism Development \n43,561,000 43,561,000 \n3 Natural Resources, Environment, 3,191,140,579 1,362,223,575 \nClimate Change, Land A \n4 Private Sector Development \n5 Integrated Transport \nInfrastructure And Services \n6 Sustainable Urbanisation And \n18,025,603 18,025,603 8,050,367,115 \\| 510,520,157 6% \\| 4,000,000 4,000,000 100%", "metadata": {"headings": [{"headings_0": {"content": "_0", "page": 76, "level": 1}}, {"headings_1": {"content": "| Land fees", "page": 76, "level": 4}}, [{"headings_0": {"content": "_0", "page": 76, "level": 1}}, {"headings_1": {"content": "| Land fees", "page": 76, "level": 4}}], [{"headings_0": {"content": "_0", "page": 76, "level": 1}}, {"headings_1": {"content": "| Land fees", "page": 76, "level": 4}}], [{"headings_0": {"content": "_0", "page": 76, "level": 1}}, {"headings_1": {"content": "| Land fees", "page": 76, "level": 4}}], [{"headings_0": {"content": "_0", "page": 76, "level": 1}}, {"headings_1": {"content": "| Land fees", "page": 76, "level": 4}}], [{"headings_0": {"content": "_0", "page": 76, "level": 1}}, {"headings_1": {"content": "| Land fees", "page": 76, "level": 4}}], [{"headings_0": {"content": "_0", "page": 76, "level": 1}}, {"headings_1": {"content": "| Land fees", "page": 76, "level": 4}}]], "page": 76, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Housing | |", "metadata": {"headings": [{"headings_0": {"content": "Housing | |", "page": 77, "level": 1}}, {"headings_1": {"content": "_0", "page": 76, "level": 1}}], "page": 77, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 Digital Transformation 68,031,150 88,031,150 100% 8 Human Capital Development \n21,099,240,378 20,865,255,080 \n9 Public Sector Transformation \n10 Community Mobilization And \nMindset Change \n11 Governance And Security \n6,359,741,869 5,768,536,379 42,700,578 42,700,578 \n753,410,949 753,410,949 12 Development Plan Implementation 169,217,702 169,217,702 Grand Total", "metadata": {"headings": [{"headings_0": {"content": "Housing | |", "page": 77, "level": 1}}, {"headings_1": {"content": "_0", "page": 76, "level": 1}}, [{"headings_0": {"content": "Housing | |", "page": 77, "level": 1}}, {"headings_1": {"content": "_0", "page": 76, "level": 1}}], [{"headings_0": {"content": "Housing | |", "page": 77, "level": 1}}, {"headings_1": {"content": "_0", "page": 76, "level": 1}}]], "page": 77, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|43,496,846,382 31,269,278,777", "metadata": {"headings": [{"headings_0": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, {"headings_1": {"content": "Housing | |", "page": 77, "level": 1}}], "page": 77, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "73 \nAppendix 6: Utilization of Warrants \nWarrant Payments Variance Y%oPerformance Sn Program Name \n1 Agro-Industrialization \n1,647,796,604 1,605,601,347 42,195,257 97% 2 Tourism Development \n46,029,934 45,770,444 259,490 99% \\| \n3 Natural Resources, Environment, \nClimateChange, LandA 1,366,802,744 1,278,275,355 88,527,389 94% Development 21,525,603 21,525,603 - 100% 4 Private Sector \n5 Integrated Transport Infrastructure And Services \n510,520,157 510,247,394 272,763 100% 6,500,000 6,500,000 - 100% 6 \nSustainable Urbanization And Housing 7 Digital Transformation \n91,531,150 91,490,733 40,417 100% 8 Human Capital Development \n21,157,830,171 15,987,810,5656 5,170,019,605 80% \\| Transformation 5,905,683,030 4,620,426,191 1,285,256,839 78% 9 Public Sector \n10 Community Mobilization And Mindset Change \n43,700,578 43,699,606 972 100% 1,151,800,576 1,151,493,518 \n\\| 307,058 100% 11 Governance And Security \n12 Development Plan Implementation \n214,676,344 214,643,423 32,921\\| 100% Grand Total \n32,164,396,891 25,577,484,180 5,717,720,603 \\| \n74", "metadata": {"headings": [{"headings_0": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, {"headings_1": {"content": "Housing | |", "page": 77, "level": 1}}, [{"headings_0": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, {"headings_1": {"content": "Housing | |", "page": 77, "level": 1}}], [{"headings_0": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, {"headings_1": {"content": "Housing | |", "page": 77, "level": 1}}], [{"headings_0": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, {"headings_1": {"content": "Housing | |", "page": 77, "level": 1}}], [{"headings_0": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, {"headings_1": {"content": "Housing | |", "page": 77, "level": 1}}], [{"headings_0": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, {"headings_1": {"content": "Housing | |", "page": 77, "level": 1}}], [{"headings_0": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, {"headings_1": {"content": "Housing | |", "page": 77, "level": 1}}], [{"headings_0": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, {"headings_1": {"content": "Housing | |", "page": 77, "level": 1}}], [{"headings_0": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, {"headings_1": {"content": "Housing | |", "page": 77, "level": 1}}], [{"headings_0": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, {"headings_1": {"content": "Housing | |", "page": 77, "level": 1}}], [{"headings_0": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, {"headings_1": {"content": "Housing | |", "page": 77, "level": 1}}], [{"headings_0": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, {"headings_1": {"content": "Housing | |", "page": 77, "level": 1}}], [{"headings_0": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, {"headings_1": {"content": "Housing | |", "page": 77, "level": 1}}], [{"headings_0": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, {"headings_1": {"content": "Housing | |", "page": 77, "level": 1}}]], "page": 77, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 7: Outputs with appropriate performance indicators and targets in the work plans", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Outputs with appropriate performance indicators and targets in the work plans", "page": 79, "level": 4}}, {"headings_1": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}], "page": 79, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Details \\| , SN Program Sub- PIAP (Program \\| Budget Focus/T \nActivities \nKey performance Planned Are there clear Is the Conclu Conclu progra Implementation Output hematic \nindicator(s) Target for targets and performanc sion at sion at m Action Plan) area and \n(Measure) the performance e indicator Activit Output Output other \nFinancial indicators to used by y Level level capital \nNote: KPIs could year measure \nManageme (Fully (Fully projects be numbers or performance nt Quanti Quanti /progra percentage e.g quantification? reasonable fied/N fied/N ms \nnumber \n(Yes/No) If no give ? (Yes/No) ot fully ot fully completed or \nthe reason \nIf no give Quanti Quanti percentage \nthe reason fied) fied)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Outputs with appropriate performance indicators and targets in the work plans", "page": 79, "level": 4}}, {"headings_1": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}, [{"headings_0": {"content": "Appendix 7: Outputs with appropriate performance indicators and targets in the work plans", "page": 79, "level": 4}}, {"headings_1": {"content": "|43,496,846,382 31,269,278,777", "page": 77, "level": 2}}]], "page": 79, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "completed", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 79, "level": 3}}, {"headings_1": {"content": "Appendix 7: Outputs with appropriate performance indicators and targets in the work plans", "page": 79, "level": 4}}], "page": 79, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(A) _(B) (C) (D_ _(E) (F) (G) (H)_ (I) a) (KK)", "metadata": {"headings": [{"headings_0": {"content": "(A) _(B) (C) (D_ _(E) (F) (G) (H)_ (I) a) (KK)", "page": 79, "level": 3}}, {"headings_1": {"content": "completed", "page": 79, "level": 3}}], "page": 79, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 01 - AGRO- 01 - 01060104 Regular 010017 \nDRDIP Transfer of funds to Number of DRDIP \n50", "metadata": {"headings": [{"headings_0": {"content": "(A) _(B) (C) (D_ _(E) (F) (G) (H)_ (I) a) (KK)", "page": 79, "level": 3}}, {"headings_1": {"content": "completed", "page": 79, "level": 3}}], "page": 79, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- -", "metadata": {"headings": [{"headings_0": {"content": "- -", "page": 79, "level": 3}}, {"headings_1": {"content": "(A) _(B) (C) (D_ _(E) (F) (G) (H)_ (I) a) (KK)", "page": 79, "level": 3}}], "page": 79, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Yes Yes Fully Fully INDUSTRIALIZ Instituti collection and Machinery DRDIP livelihood livelihood Sub- \nQuantifi Quantifi ATION onal disemination of acquisition Sub-projects projects \ned ed Strengt agriculture data and \nMonitoring of DRDIP Number of DRDIP 204 \nYes Yes Fully Fully hening undertaken maintenance projects projects monitored \nQuantifi Quantifi and \ned \ned Coordin 01060203 Enabled \n- \nation \nagricultural extension \nsupervision system developed and", "metadata": {"headings": [{"headings_0": {"content": "- -", "page": 79, "level": 3}}, {"headings_1": {"content": "(A) _(B) (C) (D_ _(E) (F) (G) (H)_ (I) a) (KK)", "page": 79, "level": 3}}, [{"headings_0": {"content": "- -", "page": 79, "level": 3}}, {"headings_1": {"content": "(A) _(B) (C) (D_ _(E) (F) (G) (H)_ (I) a) (KK)", "page": 79, "level": 3}}], [{"headings_0": {"content": "- -", "page": 79, "level": 3}}, {"headings_1": {"content": "(A) _(B) (C) (D_ _(E) (F) (G) (H)_ (I) a) (KK)", "page": 79, "level": 3}}]], "page": 79, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "operationalised", "metadata": {"headings": [{"headings_0": {"content": "operationalised", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], "page": 79, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 06 - NATURAL 01 - 06070901 Tenure 000006 -", "metadata": {"headings": [{"headings_0": {"content": "operationalised", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], "page": 79, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "operationalised", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], "page": 79, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Transfer of funds to Number of SENRM 60 \nYes \nRESOURCES, Environ security for all Planning and DRDIP -SENRM group \nQuantifi Quantifi ENVIRONMENT, ment stakeholders Budgeting Projects \ned ed CLIMATE and including women services Transfer of funds to Number ol 8 Yes Yes Fully Fully CHANGE, LAND Natural enhanced DRDIP - infrastructure \nQuantifi Quantifi AND WATER Resourc Infrastructure Projects \ned ed es \nManage ment \n3 12 - HUMAN 01 - 1205010202 Basic 320003 UGIFT Construction of Percentage", "metadata": {"headings": [{"headings_0": {"content": "operationalised", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}, [{"headings_0": {"content": "operationalised", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "operationalised", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}]], "page": 79, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- -", "metadata": {"headings": [{"headings_0": {"content": "- -", "page": 79, "level": 3}}, {"headings_1": {"content": "operationalised", "page": 79, "level": 3}}], "page": 79, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "CAPITAL Educati Requirements and Assets and classroms at DEVELOPMENT on,Spor Minimum standards Facilities Kidukuuru Seed ts and met by schools and Management \nSecondary \nskills training institutions \nSchool \n100% Yes \nYes Fully Fully Quantifi Quantifi ed ed \nFeasibility Studies or Number 1 Yes Yes Fully Fully Screening of \nQuantifi Quantifi", "metadata": {"headings": [{"headings_0": {"content": "- -", "page": 79, "level": 3}}, {"headings_1": {"content": "operationalised", "page": 79, "level": 3}}, [{"headings_0": {"content": "- -", "page": 79, "level": 3}}, {"headings_1": {"content": "operationalised", "page": 79, "level": 3}}], [{"headings_0": {"content": "- -", "page": 79, "level": 3}}, {"headings_1": {"content": "operationalised", "page": 79, "level": 3}}]], "page": 79, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects at Kidukuru", "metadata": {"headings": [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], "page": 79, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ed ed \n73 \nSeed \nSecondary \nSchool \nMonthly Monitoring Number of Months 12 Yes Yes Fully Fully of capital works at \nQuantifi Quantifi Kidukuru Seed \ned ed Secondary School \n12 HUMAN 01 1205010802 - Basic 320003 - EDUCATI Construction of a 5- Percentage \n- \n- \nCAPITAL Educati Requirements and Assets and ON stance Lined Pit- DEVELOPMENT on,Spor Minimum standards Facilities GRANT latrine at Haibale \nBu \n100% Yes Yes Fully Fully Quantifi Quantifi ed ed \nts and met by schools and Management skills training institutions \nPrimary school \nConstruction of a 5- Percentage 100% Yes Yes Fully Fully stance lined Pit \nQuantifi Quantifi latrine at Kitana \ned ed Primary school \nConstruction of a 5- Percentage 100% Yes Yes Fully Fully stance lined Pit \nQuantifi Quantifi latrine at kisabagwa \ned ed Primary school \n. Construction of a 5- Percentage 100% Yes Yes Fully Fully stance lined Pit \nQuantifi Quantifi latrine at Buyanja \ned ed Primary school \n\\| Construction of a 4- Percentage 100% Yes Yes Fully Fully stance lined Pit \nQuantifi Quantifi latrine at Kyeramya \ned ed Primary school \n\u2014 Construction of a 3 Percentage 100% Yes Yes Fully Fully in one staff unit at \nQuantifi Quantifi Kigaaga primary \ned ed school \nConstruction of a 3 Percentage 100% Yes Yes Fully Fully Classroom block at \nQuantifi Quantifi Buhamba COU \ned ed primaary school \nConstruction of a 2 Percentage 100% Yes Yes Fully Fully classroom block at \nQuantifi Quantifi Kigorobya Muslim \ned ed primary school \n\\_ \nConstruction of a 2 Percentage 100% Yes Yes Fully Fully Classroom block at \nQuantifi Quantifi Kigorobya COU \ned ed primary school \nConstruction of a 2 Percentage 100% Yes Yes Fully Fully Classroom block at \nQuantifi Quantifi Kibaire primary \ned ed school \n76 \nRenovation of 3 Percentage 100% Yes Yes Fully Fully classrooms at \nQuantifi Quantifi Kitoonya primary \ned ed school \nPreparation of BOQs Number of schools 1 \nat Kigorobya Muslim \n1 school) \nFeasibility Studies or Number of schools 2 \nScreening of \nProjects Stakeholder \nEngagement \n(2", "metadata": {"headings": [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}, [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}], [{"headings_0": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, {"headings_1": {"content": "- -", "page": 79, "level": 3}}]], "page": 79, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SCHOOLS)", "metadata": {"headings": [{"headings_0": {"content": "SCHOOLS)", "page": 81, "level": 3}}, {"headings_1": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}], "page": 81, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "SCHOOLS)", "page": 81, "level": 3}}, {"headings_1": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}], "page": 83, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Maintenance- Number of 7 Transpo of existing transport Road Machinery & Machines \nFully Fully Quantifi Quantifi rt infrastructure and Equipment Equipment Other \ned ed Infrastr services increased. and Fleet \nthan Transport \nucture Management Equipment \nand \nServices \nServices \nDevelop \nment \n04 - 09040106 - 260002", "metadata": {"headings": [{"headings_0": {"content": "SCHOOLS)", "page": 81, "level": 3}}, {"headings_1": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, [{"headings_0": {"content": "SCHOOLS)", "page": 81, "level": 3}}, {"headings_1": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}]], "page": 83, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "SCHOOLS)", "page": 81, "level": 3}}, {"headings_1": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}], "page": 83, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Transfers of URF to Number \n6 \nFully Fully Transpo Community access District Subcounties and \n, Quantifi Quantifi rt Asset & feeder roads Urban and Town councils \ned ed Manage constructed & Community Mechanised road Kilometers 28 yes Yes Fully Fully ment maintained to Access Road maintenance \nQuantifi Quantifi facilitate market Maintenance \ned \ned access \nRoutine Road Kilometers 487 Yes Yes Fully Fully maintenance Quantifi Quantifi ed \ned \n01 - AGRO- 01 - 01041101 010017 Microscale Procurement and Number of \n-", "metadata": {"headings": [{"headings_0": {"content": "SCHOOLS)", "page": 81, "level": 3}}, {"headings_1": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}], "page": 83, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "SCHOOLS)", "page": 81, "level": 3}}, {"headings_1": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}], "page": 83, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3 INDUSTRIALIZ Instituti Extension workers Machinery Irrigation supply of irrigation beneficiaries \nFully Quantifi Quantifi ATION onal trained in entire acquisition equipment \ned ed Strengt value chain focused and \nQuarterly Number of quarters 4 Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "SCHOOLS)", "page": 81, "level": 3}}, {"headings_1": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}, [{"headings_0": {"content": "SCHOOLS)", "page": 81, "level": 3}}, {"headings_1": {"content": "Projects at Kidukuru", "page": 79, "level": 3}}]], "page": 83, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "hening", "metadata": {"headings": [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}], "page": 83, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "skills maintenance Monitoring of micro and Irrigation Scheme in \nQuantifi Quantifi ed ed Coordin Kigorobya Seed \nation Secondary School \n\\| and other 2 \nbeneficiaries \n01 - 01041101 - 010016", "metadata": {"headings": [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}, [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}]], "page": 83, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}], "page": 83, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Farmer mobilisation Number of Farmers \n500 \nFully Instituti Extension workers Farmer and sensitisation of \nQuantifi Quantifi onal trained in entire mobilisation interested farmers \ned ed Strengt value chain focused and \nhening skills sensitisation \nand \nCoordin \nation \nTotal \n79 \nAppendix 8: Implementation of outputs \nExtent of Implementation of output Deta \nils \nSN Program Sub- PIAP Budget Focus Activities Key \nPlanne Are there Is the Conclusi Conclu Bud Revi Amo Amo Actual Perfor Audit Audit (Program Output /The \nperformanc d clear perform on at sion at gete sed unt unt Perfor mance Conclus Conclusion prog \nImplemen matic \nTarget targets ance Activity Output d bud rele Spe manc Varian ion at at output ram \ne \ntation area indicator(s) for the and indicato Level level amo get e ce \nased nt activity level (Measure) Financi performan r used (Fully (Fully unt UGX UGX UGX \nlevel (Fully/Part Action and \nal year ce by Quantifi Quanti UGX (\u201800 (\u201800 (\u201800 \n(Fully/ ial/Not Plan) other \nOutput capita Note: KPIs indicators Manage ed/Not fied/N (\u201800 0\u2019) 0\u2019) 0\u2019) \nPartial/ Implement l could be to ment fully ot fully 0\u2019) \nNot ed)- Extent proje numbers or measure reasona Quantifi Quanti \nImplem of cts/pr percentage performan ble? ed) fied) \nented)- implement e.g number ce (Yes/No \nExtent ation of ogra \nms completed quantificat ) If no \nof output or ion? give the \nimplem (Look at GL percentage (Yes/No) reason \nentatio items and completed If no give \nn of identify the reason \nactivity activities with substantial amounts) (A) (B) (\u00a9) (D) (E) (F) (6) (H) (1) Q) (K) (L) (M) (N) (0) (P) En (R) (S) H-P \n1 Q1- O1- 01060104 010017 DRDIP Transfer of Number of 50 Yes Yes Fully Fully 2,42 2,12 191, 190, 0 50 Not Not \n- \nAGRO- Instit Regular : funds to DRDIP \nQuantifie Quantifi 1,18 1,18 155, 161, \nimpleme implemented INDUSTRI ution collection Machin DRDIP livelihood \nd ed 7,60 7,60 595 242 nted ALIZATIO al and ery livelihood Sub-projects", "metadata": {"headings": [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}, [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}], [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}], [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 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{"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}], [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}], [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}], [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}], [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}], [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}], [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}], [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}], [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}], [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}], [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}], [{"headings_0": {"content": "hening", "page": 83, "level": 1}}, {"headings_1": {"content": "SCHOOLS)", "page": 81, "level": 3}}]], "page": 83, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5 5", "metadata": {"headings": [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], "page": 84, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N Stren diseminatio acquisiti Sub-projects \ngthe nof on and Monitoring Number of 204 Yes Yes Fully Fully \n0 204 Not ning agriculture mainten of DRDIP DRDIP \nQuantifie Quantifi impleme and data ance projects projects d ed \nnted \nCoor undertaken monitored \ndinati \non 01060203 - \nEnabled \nagricultural \nextension \nsupervision \nsystem \ndeveloped \nand \noperationali \nsed \n2 06 01- 06070901 - 000006 Transfer of Number of 60 Yes Yes Fully Fully 1,82 2,32 500, 500, 0 60 Not Partially - \nNATURAL Envir Tenure = funds to SENRM \nQuantifie Quantifi 891 9,41 500, 500, \nimpleme Implemente RESOURC onm security for Plannin DRDIP \u2014 group \nd ed 7,00 7,00 000 000 \nnted d ES, ent all g and SENRM \n0 0 ENVIRON and stakeholder Budgeti Projects \nMENT, Natu s including ng Transfer of Number of 8 Yes Yes Fully Fully \n", "metadata": {"headings": [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}, [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}]], "page": 84, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. 7 Partially CLIMATE ral women services funds to infrastructure", "metadata": {"headings": [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], "page": 84, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Quantifie Quantifi Impleme CHANGE, Reso enhanced DRDIP - Projects d ed \nnted \n80", "metadata": {"headings": [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}, [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}]], "page": 84, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Preparation Number of 1 Yes Yes Fully Fully \\| \nFully \nof BOQs at schools Quantifie Quantifi \nImpleme Kigorobya ed nted Muslim \n(4 \nschool) \nFeasibility Number of 2 Yes Yes Fully Fully \nNot \nStudies or schools Quantifie Quantifi impleme Screening of d ed nted Projects \nStakeholder \nEngagement \n(2 \nSCHOOLS) \nBuilding and Number of 3 Yes Yes Fully Fully \nFacility schools Quantifie Quantifi \nMaintenance d ed \n~ (3 schools \nSupply of Number of 36 \ndt Yes Yes Fully Fully \nFully furniture in desks Quantifie Quantifi Impleme Kibaire d ed nted Primary \nSupply of Number of 54 Yes Yes Fully Fully \nFully furniture in desks Quantifie Quantifi Impleme Buhamba d ed nted COU \nSupply of Number of 36 Yes Yes Fully Fully \nFully furniture in desks Quantifie Quantifi Impleme Kigorobya d ed nted Muslim", "metadata": {"headings": [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], "page": 87, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Supply of Number of 36 Yes Yes Fully Fully \n36 Fully \nfurniture in desks Quantifie Quantifi Impleme Kigorobya d ed nted COU \n06 - 03- 06010120 - 000006 WATE Feasibility Number of 7 Yes Yes Fully Fully 726, 726, 726, 637, \nNot Partially NATURAL Wate Water - R studies or Subcounties \nQuantifie Quantifi 507, 507, 507, 982, \nimpleme Implemente RESOURC r resources Plannin GRAN screening in \nd ed 975 975 975 591 nted d ES, Reso data g and T 7 sub- \nENVIRON urces (Quantity & Budgeti \ncounties \nMENT, Mana Quality) ng Survey and Number of i Yes Yes Fully Fully \nFully \nCLIMATE gem collected services design of projects \nQuantifie Quantifi Impleme CHANGE, ent and Kibanda d ed nted LAND AND assessed mini-piped \nWATER \nscheme \nMonitoring Number of 3 Yes Yes Fully Fully \nPartially \nof capital projects Quantifie Quantifi Impleme works d ed nted Construction Percentage 100% Yes Yes Fully Fully \nPartially \nof public Quantifie Quantifi Impleme Latrine in d ed nted Bulindi Town \n\\| \nCouncil \njo \n83 \nProtection of Number of 5 Yes Yes Fully Fully \n0 5 Not 5 springs springs Quantifie Quantifi impleme d ed nted Rehabilitatio Number of 11 Yes Yes Fully Fully \n11 0 Fully n of boreholes Quantifie Quantifi Impleme boreholes d ed nted \\_ \nDrilling of Number of 12 Yes Yes Fully Fully \n12 0 Fully boreholes boreholes Quantifie Quantifi Impleme d ed \\_\\_\\|\\_nted Construction Percentage 100% Yes Yes Fully Fully \n40% 60% Partially of kibanda Quantifie Quantifi Impleme mini-piped d ed nted water \nscheme \n-", "metadata": {"headings": [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}, [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}], [{"headings_0": {"content": "5 5", "page": 84, "level": 3}}, {"headings_1": {"content": "hening", "page": 83, "level": 1}}]], "page": 87, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Phase One", "metadata": {"headings": [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}], "page": 88, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction Percentage 100% Yes Yes Fully Fully \n30% 70% Partially \nof a Quantifie Quantifi Impleme production d ed nted well \n11- 02 - 11010503 - 300016 PDM Farmer Number of 55 Yes Yes Fully Fully 55,0 55,0 55,0 55,0 55 0 Fully Fully DIGITAL E- ICT Services - Parish institution PDM SACCOs \nTRANSFO Servi Develop developmen \nRMATION ces ment t focusing on \nModel \nPDM \nOperati \nSACCOs \nQuantifie Quantifi 31,1 31,1 31,1 00,0 \nImpleme implemented d ed 50 50 50 00 nted \nBu ons Parishes Number of 55 Yes Yes Fully Fully \n55 0 Fully supported to PDM SACCOs Quantifie Quantifi \nImpleme go digital in d ed nted terms \nof operations for \nfunds disbursemen ts \nunder \nPDM \nTraining of Number of 14 Yes Yes Fully Fully \n14 0 Fully the parish Subcounties Quantifie Quantifi \nImpleme chiefs and d ed nted sub-county \nCommunity \nDevelopmen \nt Officers on \nthe use of \nthe PDMIS- \nFIS \nPreparation Number of 55 Yes Yes Fully Fully \n55 0 Fully of the Parishes Quantifie Quantifi Impleme parishes for d ed nted digital \nactivities \n(PDMIS) \nko. \n84 \nDevelopmen \\| Number of 1100 Yes Yes Fully Fully \n1100 0 Fully \nt and Enterprises Quantifie Quantifi Impleme Support of d ed nted Business \nfocus \nenterprise \nGroups \n09- 02- 09040106 - 260013 URF Supervision Number of 4 Yes Yes Fully Fully 58,0 \n58,0 58,0 58,0 4 0 Fully Fully INTEGRAT Land Community of works", "metadata": {"headings": [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}, [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}], [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}], [{"headings_0": {"content": "Phase One", "page": 88, 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"Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}], [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}], [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}], [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}]], "page": 88, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- road projects \nQuantifie Quantifi 15,6 15,6 \n15,4 15,4 Impleme implemented ED Use access & Infrastr \nd ed 86 86 22 22 nted TRANSPO and feeder \nucture Fully Fully \nRT Tran roads Plannin \nQuantifie \nQuantifi \nINFRASTR sport constructed g \nd ed \nUCTURE Plann & \nYes Fully Fully \nAND ing maintained \nQuantifie \nQuantifi \nSERVICES to facilitate \nd \ned \nmarket \naccess Quantifie Quantifi \nd \ned \n03- 09020401 - 260014 Maintenance Number of 7 Yes Yes Fully Fully 44,4 44,4 44,4 44,4 7 0 Fully Fully Tran Capacity of - Road -Machinery Machines \nQuantifie Quantifi 40,2 40,2 \n40,2 40,2 Impleme implemented sport existing Equipm & Equipment \nd ed 62 62 62 62 nted \nInfra transport ent and \nOther than \nstruc infrastructur Fleet Transport \nture eand Manage Equipment \nand services ment \nServi increased. Service \nces \ns", "metadata": {"headings": [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}], "page": 89, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "09040106 - 260002 Transfers of Number 6 Yes Yes Fully Fully 437, 437, \n377, 382, 6 0 Fully Fully Community \u201c URF to \nQuantifie Quantifi 192, 192, \n473, 975, Impleme implemented access & District Subcounties \nd ed 209 209 515 150 nted \nfeeder Urban and Town \n, \nroads and councils \nconstructed Commu Mechanised Kilometers 28 yes Yes Fully \\| Fully \n34 -6 Fully \n& nity road \nQuantifie Quantifi \nImpleme \nmaintained Access maintenance d ed nted to facilitate Road Routine Kilometers 487 Yes Yes Fully Fully \n355 \nmarket Mainten Road \n132 Fully \nQuantifie Quantifi Impleme access ance maintenance d ed \nnted \n01- 01041101 - 010017 Micros Procurement Number of 3 Yes Yes Fully Fully \n3 0 Fully Fully AGRO- Extension cale and", "metadata": {"headings": [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}, [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}]], "page": 89, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- supply beneficiaries \nQuantifie Quantifi 111, 111, \n111; 111, Impleme implemented INDUSTRI workers Machin Irrigati of irrigation \nd ed 984, 984, 984, 981, nted \nALIZATIO trained in ery on equipment \n605 605 605 084 \nN entire value acquisiti Quarterly Number of 4 Yes Yes Fully Fully \n4 \nchain on and Monitoring quarters Quantifie Quantifi", "metadata": {"headings": [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}], "page": 89, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "0 Fully focused mainten of micro d ed nted \nImpleme skills ance Irrigation \nScheme in \nKigorobya \nu \n85 \ndinati \nSeed on \nSecondary \nSchool and \nother \n2 \nbeneficiaries \n01 01041101 010016 Farmer Number of 500", "metadata": {"headings": [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}, [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}], [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}], [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}], [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}], [{"headings_0": {"content": "Phase One", "page": 88, "level": 3}}, {"headings_1": {"content": "5 5", "page": 84, "level": 3}}]], "page": 89, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- -", "metadata": {"headings": [{"headings_0": {"content": "- -", "page": 90, "level": 3}}, {"headings_1": {"content": "Phase One", "page": 88, "level": 3}}], "page": 90, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Instit Extension = mobilisation Farmers ution workers Farmer and \nal trained in mobilisa sensitisation \nStren entire value tion \nof interested \ngthe chain and farmers \nning focused sensitis \nand skills ation \nCoor \ndinati \non \n\\| \nYes Yes Fully Fully \nQuantifie Quantifi 165, 165, 165, 165, \n300 200 Fully Fully Impleme implemented d ed 102, 102, 102, 102, nted \n078 078 078 078 \n\\| Total \\| \\_ 7,23 8,63 4,81 3,83 \n5,51 4,91 6,24 3,27 \n6,45 4,70 6,73 5,86 \nZ 4 6 8 \n86 \nSn \nActivity details \nPictorial evidence Summary of findings (Time, Audit conclusion", "metadata": {"headings": [{"headings_0": {"content": "- -", "page": 90, "level": 3}}, {"headings_1": {"content": "Phase One", "page": 88, "level": 3}}, [{"headings_0": {"content": "- -", "page": 90, "level": 3}}, {"headings_1": {"content": "Phase One", "page": 88, "level": 3}}], [{"headings_0": {"content": "- -", "page": 90, "level": 3}}, {"headings_1": {"content": "Phase One", "page": 88, "level": 3}}], [{"headings_0": {"content": "- -", "page": 90, "level": 3}}, {"headings_1": {"content": "Phase One", "page": 88, "level": 3}}], [{"headings_0": {"content": "- -", "page": 90, "level": 3}}, {"headings_1": {"content": "Phase One", "page": 88, "level": 3}}], [{"headings_0": {"content": "- -", "page": 90, "level": 3}}, {"headings_1": {"content": "Phase One", "page": 88, "level": 3}}]], "page": 90, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 91, "level": 2}}, {"headings_1": {"content": "- -", "page": 90, "level": 3}}], "page": 91, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 91, "level": 2}}, {"headings_1": {"content": "- -", "page": 90, "level": 3}}], "page": 91, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 91, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 91, "level": 2}}], "page": 91, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}], "page": 91, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 09- INTEGRATED Mechanised Road 33,044,000 \nEh \ne Road maintained within Works were satisfactory TRANSPORT Maintenance - Ke planned duration. \nINFRASTRUCTUR Kiswero-Katugo j \nE AND SERVICES Road \nWorks done as per bills of \nquantity and with good work \nman ship. \nSAU FUND \nx \n1.082/23 \nSome points of the road were \nzo RICT \nnarrow due to encroachment of \nNEER \naf \nover grown bushes. \nMechanised Road 23,560,000 Maintenance - Buraru-Busanga \nRoad \nr \nRoad maintained within Works were satisfactory planned duration. \nWorks done as per bills of quantity and with good work man ship. \n87 \nMechanised Road 20,021,015 Maintenance - \nSiiba-Kapaapi \nRoad \nThe Road was wide enough and in good usable condition. \nRoad maintained within Works were satisfactory planned duration. \nWorks done as per bills of quantity and with good work sll man ship. \na \nSome points of the road were narrow due to encroachment of over grown bushes. \n88 \nMechanised Road 21,360,480 \\| Road \\| \nmaintained within Works were satisfactory Maintenance Fr planned duration. \n=", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 91, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 91, "level": 1}}]], "page": 91, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyabisagazi-", "metadata": {"headings": [{"headings_0": {"content": "Kyabisagazi-", "page": 93, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 91, "level": 1}}], "page": 93, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kamugembe \\| \nWorks done as per bills of quantity and with good work \\| \n\\| man ship. \n\\| \n\\| \nSome points of the road were \\| \nnarrow due to encroachment of \\| \nover grown bushes.", "metadata": {"headings": [{"headings_0": {"content": "Kyabisagazi-", "page": 93, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 91, "level": 1}}], "page": 93, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ce", "metadata": {"headings": [{"headings_0": {"content": "ce", "page": 93, "level": 3}}, {"headings_1": {"content": "Kyabisagazi-", "page": 93, "level": 1}}], "page": 93, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e 2 i een", "metadata": {"headings": [{"headings_0": {"content": "ce", "page": 93, "level": 3}}, {"headings_1": {"content": "Kyabisagazi-", "page": 93, "level": 1}}], "page": 93, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "an BER Te", "metadata": {"headings": [{"headings_0": {"content": "an BER Te", "page": 93, "level": 1}}, {"headings_1": {"content": "ce", "page": 93, "level": 3}}], "page": 93, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\u00e9 SERGE \nPEP SIE ES AIEEE SIO", "metadata": {"headings": [{"headings_0": {"content": "an BER Te", "page": 93, "level": 1}}, {"headings_1": {"content": "ce", "page": 93, "level": 3}}], "page": 93, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ps", "metadata": {"headings": [{"headings_0": {"content": "ps", "page": 93, "level": 1}}, {"headings_1": {"content": "an BER Te", "page": 93, "level": 1}}], "page": 93, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eng REIN, \nbees \nes \n12 - HUMAN Rehabilitation of 33,149,595 pa 0 \ni was were \nProject completed within Works satisfactory and CAPITAL District Medical \u2014 LUMA", "metadata": {"headings": [{"headings_0": {"content": "ps", "page": 93, "level": 1}}, {"headings_1": {"content": "an BER Te", "page": 93, "level": 1}}, [{"headings_0": {"content": "ps", "page": 93, "level": 1}}, {"headings_1": {"content": "an BER Te", "page": 93, "level": 1}}]], "page": 93, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "HF DIStRIC", "metadata": {"headings": [{"headings_0": {"content": "HF DIStRIC", "page": 93, "level": 3}}, {"headings_1": {"content": "ps", "page": 93, "level": 1}}], "page": 93, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the duration in the contract. \nconcluded in time DEVELOPMENT Stores At \nE \n5 ROVE eT pelouroyoe \\| \n;", "metadata": {"headings": [{"headings_0": {"content": "HF DIStRIC", "page": 93, "level": 3}}, {"headings_1": {"content": "ps", "page": 93, "level": 1}}], "page": 93, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Headquarters", "metadata": {"headings": [{"headings_0": {"content": "Headquarters", "page": 93, "level": 1}}, {"headings_1": {"content": "HF DIStRIC", "page": 93, "level": 3}}], "page": 93, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nWorks were done as per bills of \nbe TRACTOR, 2 was satisfactory. \n\u00fc Whe 22 \u00a2 2 2023 \nQuantities and workmanship \nBe a BASINGO De \n\\| \nEN \niy \\|, Pee Sree oa \nThe Building was being utilized = to store district drugs. \n\\| \nba mg mere BD", "metadata": {"headings": [{"headings_0": {"content": "Headquarters", "page": 93, "level": 1}}, {"headings_1": {"content": "HF DIStRIC", "page": 93, "level": 3}}, [{"headings_0": {"content": "Headquarters", "page": 93, "level": 1}}, {"headings_1": {"content": "HF DIStRIC", "page": 93, "level": 3}}], [{"headings_0": {"content": "Headquarters", "page": 93, "level": 1}}, {"headings_1": {"content": "HF DIStRIC", "page": 93, "level": 3}}], [{"headings_0": {"content": "Headquarters", "page": 93, "level": 1}}, {"headings_1": {"content": "HF DIStRIC", "page": 93, "level": 3}}], [{"headings_0": {"content": "Headquarters", "page": 93, "level": 1}}, {"headings_1": {"content": "HF DIStRIC", "page": 93, "level": 3}}]], "page": 93, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ES N", "metadata": {"headings": [{"headings_0": {"content": "ES N", "page": 93, "level": 2}}, {"headings_1": {"content": "Headquarters", "page": 93, "level": 1}}], "page": 93, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "89 \n06", "metadata": {"headings": [{"headings_0": {"content": "ES N", "page": 93, "level": 2}}, {"headings_1": {"content": "Headquarters", "page": 93, "level": 1}}, [{"headings_0": {"content": "ES N", "page": 93, "level": 2}}, {"headings_1": {"content": "Headquarters", "page": 93, "level": 1}}]], "page": 93, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "060\u2019SET\u2019TET", "metadata": {"headings": [{"headings_0": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, {"headings_1": {"content": "ES N", "page": 93, "level": 2}}], "page": 94, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1eI0L \nDept Name Approved Budget Supplementary budget Revised Budget Warrant \nPayments Unspent \nAdministration 2,395,857,193 616,560,622 3,012,417,815 3,012,417,815 \\| 2,160,362,931 852,054,884 Production 740,172,218 159,600,000 899,772,218 899,772,218 \\| 880,195,966 19,576,252 Health 3,997,986,907 1,178,536,181 \\| 5,176,523,088 5,176,523,088 \\| 5,057,801,214 118,721,874 Education 6,910,500,793 4,163,598,672 \\| 11,074,099,465 11,074,099,462 \\| 7,836,315,504 3,237,783,958 Grand Total 14,044,517,111 \n6,118,295,475 \\| 20,162,812,586 20,162,812,583 \\| 15,934,675,615 4,228,136,968 \n91 \nAppendix 11: Mischarged Expenditure Invoice Supplier Description Number \nPayment Date Distribution Charged Account name Correct Account Name Amount \n\\_ \nAT-12 \nStabex \nPayment For Fuel For 16/03/2023 18,900,480 313131 Roads and Bridges - 227004 Fuel, Lubricants and International Kyabisagazi- Improvement Oils \nLtd Kamugembe Road \nRG-01 Hoima Dig Payment For Road \nImprest A/C\\_\\_\\| Guang Workers \nBO-002 Stabex Payment For Fuel For \nInternational Kiswero-Katugo Road \nLtd \nAT-11 Stabex Payment For Fuel For \nInternational Siiba-Kapaapi Road \nLtd \nBD-01 Hoima Payment For Fuel For \nService Road \nStation \nB-03 \nStabex Payment For Fuel For International Buraru-Busanga Road Ltd \nBD-05 Stabex Payment For Fuel For International Buraru-Busangakigona Ltd \nREQ-016 Mukati Const Payment For Culverts Co Ltd For Kiswero-Katugo Road \nRW-02 Edward Payment Fopr Road", "metadata": {"headings": [{"headings_0": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, {"headings_1": {"content": "ES N", "page": 93, "level": 2}}, [{"headings_0": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, {"headings_1": {"content": "ES N", "page": 93, "level": 2}}], [{"headings_0": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, {"headings_1": {"content": "ES N", "page": 93, "level": 2}}], [{"headings_0": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, {"headings_1": {"content": "ES N", "page": 93, "level": 2}}], [{"headings_0": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, {"headings_1": {"content": "ES N", "page": 93, "level": 2}}], [{"headings_0": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, {"headings_1": {"content": "ES N", "page": 93, "level": 2}}], [{"headings_0": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, {"headings_1": {"content": "ES N", "page": 93, "level": 2}}], [{"headings_0": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, {"headings_1": {"content": "ES N", "page": 93, "level": 2}}], [{"headings_0": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, {"headings_1": {"content": "ES N", "page": 93, "level": 2}}], [{"headings_0": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, {"headings_1": {"content": "ES N", "page": 93, "level": 2}}], [{"headings_0": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, {"headings_1": {"content": "ES N", "page": 93, "level": 2}}], [{"headings_0": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, {"headings_1": {"content": "ES N", "page": 93, "level": 2}}], [{"headings_0": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, {"headings_1": {"content": "ES N", "page": 93, "level": 2}}], [{"headings_0": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, {"headings_1": {"content": "ES N", "page": 93, "level": 2}}]], "page": 94, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Barongo Gaung", "metadata": {"headings": [{"headings_0": {"content": "Barongo Gaung", "page": 96, "level": 1}}, {"headings_1": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "RW-01 Irumba Payment For Road Vicent Gaung 826123 \nRW-05 Edward Payment For Road Barongo Ganugs \nRW-04 Irumba Payment Of Road Vicent Gaungs 826123", "metadata": {"headings": [{"headings_0": {"content": "Barongo Gaung", "page": 96, "level": 1}}, {"headings_1": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}, [{"headings_0": {"content": "Barongo Gaung", "page": 96, "level": 1}}, {"headings_1": {"content": "060\u2019SET\u2019TET", "page": 94, "level": 2}}]], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/03/2023", "metadata": {"headings": [{"headings_0": {"content": "30/03/2023", "page": 96, "level": 2}}, {"headings_1": {"content": "Barongo Gaung", "page": 96, "level": 1}}], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "31,400,000 312219 Other Transport 313131 Roads and Bridges - equipment - Acquisition Improvement", "metadata": {"headings": [{"headings_0": {"content": "30/03/2023", "page": 96, "level": 2}}, {"headings_1": {"content": "Barongo Gaung", "page": 96, "level": 1}}], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "09/12/2022", "metadata": {"headings": [{"headings_0": {"content": "09/12/2022", "page": 96, "level": 1}}, {"headings_1": {"content": "30/03/2023", "page": 96, "level": 2}}], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "22,569,600 312219 Other Transport 227004 Fuel, Lubricants and equipment - Acquisition Oils", "metadata": {"headings": [{"headings_0": {"content": "09/12/2022", "page": 96, "level": 1}}, {"headings_1": {"content": "30/03/2023", "page": 96, "level": 2}}], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16/03/2023", "metadata": {"headings": [{"headings_0": {"content": "16/03/2023", "page": 96, "level": 2}}, {"headings_1": {"content": "09/12/2022", "page": 96, "level": 1}}], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "18,901,015 312219 Other Transport 313131 Roads and Bridges - equipment - Acquisition", "metadata": {"headings": [{"headings_0": {"content": "16/03/2023", "page": 96, "level": 2}}, {"headings_1": {"content": "09/12/2022", "page": 96, "level": 1}}], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Improvement", "metadata": {"headings": [{"headings_0": {"content": "Improvement", "page": 96, "level": 1}}, {"headings_1": {"content": "16/03/2023", "page": 96, "level": 2}}], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "19/01/2023", "metadata": {"headings": [{"headings_0": {"content": "19/01/2023", "page": 96, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 96, "level": 1}}], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13,260,000 312219 Other Transport 227004 Fuel, Lubricants and equipment - Acquisition Oils \n15/06/2023 12,690,000 312219 Other Transport 227004 Fuel, Lubricants and equipment - Acquisition Oils", "metadata": {"headings": [{"headings_0": {"content": "19/01/2023", "page": 96, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 96, "level": 1}}, [{"headings_0": {"content": "19/01/2023", "page": 96, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 96, "level": 1}}]], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "19/01/2023", "metadata": {"headings": [{"headings_0": {"content": "19/01/2023", "page": 96, "level": 1}}, {"headings_1": {"content": "19/01/2023", "page": 96, "level": 2}}], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10,500,000 312219 Other Transport 227004 Fuel, Lubricants and equipment - Acquisition Oils \n22/12/2022 5,414,400 312219 Other Transport 312121 Non-Residential equipment - Acquisition \nBuildings - Acquisition", "metadata": {"headings": [{"headings_0": {"content": "19/01/2023", "page": 96, "level": 1}}, {"headings_1": {"content": "19/01/2023", "page": 96, "level": 2}}, [{"headings_0": {"content": "19/01/2023", "page": 96, "level": 1}}, {"headings_1": {"content": "19/01/2023", "page": 96, "level": 2}}], [{"headings_0": {"content": "19/01/2023", "page": 96, "level": 1}}, {"headings_1": {"content": "19/01/2023", "page": 96, "level": 2}}]], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "22/12/2022", "metadata": {"headings": [{"headings_0": {"content": "22/12/2022", "page": 96, "level": 1}}, {"headings_1": {"content": "19/01/2023", "page": 96, "level": 1}}], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5,350,000 312219 Other Transport 313131 Roads and Bridges - equipment - Acquisition Improvement", "metadata": {"headings": [{"headings_0": {"content": "22/12/2022", "page": 96, "level": 1}}, {"headings_1": {"content": "19/01/2023", "page": 96, "level": 1}}], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "22/12/2022", "metadata": {"headings": [{"headings_0": {"content": "22/12/2022", "page": 96, "level": 2}}, {"headings_1": {"content": "22/12/2022", "page": 96, "level": 1}}], "page": 96, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5,000,000 312219 Other Transport 313131 Roads and Bridges - equipment - Acquisition Improvement \n\\_", "metadata": {"headings": [{"headings_0": {"content": "22/12/2022", "page": 96, "level": 2}}, {"headings_1": {"content": "22/12/2022", "page": 96, 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{"content": "\\| \nBK-04 Musana Aron Facilitation For", "metadata": {"headings": [{"headings_0": {"content": "Kiswero-Katugo", "page": 100, "level": 1}}, {"headings_1": {"content": "21/12/2022", "page": 100, "level": 2}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12/01/2023", "metadata": {"headings": [{"headings_0": {"content": "12/01/2023", "page": 100, "level": 2}}, {"headings_1": {"content": "Kiswero-Katugo", "page": 100, "level": 1}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "855219 Suppervision Of", "metadata": {"headings": [{"headings_0": {"content": "12/01/2023", "page": 100, "level": 2}}, {"headings_1": {"content": "Kiswero-Katugo", "page": 100, "level": 1}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Buraru-Busanga", "metadata": {"headings": [{"headings_0": {"content": "Buraru-Busanga", "page": 100, "level": 2}}, {"headings_1": {"content": "12/01/2023", "page": 100, "level": 2}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bukona \nSP-05 Musana Aron Facilitation For", "metadata": {"headings": [{"headings_0": {"content": "Buraru-Busanga", "page": 100, "level": 2}}, {"headings_1": {"content": "12/01/2023", "page": 100, "level": 2}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "02/03/2023", "metadata": {"headings": [{"headings_0": {"content": "02/03/2023", "page": 100, "level": 2}}, {"headings_1": {"content": "Buraru-Busanga", "page": 100, "level": 2}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "855219 Supervision \n\\| \nREQ-012 Tibagwa Payment For Mechanic 21/12/2022 Charles On Kiswero-Katuro \n855214 \nRoad \nSP-11 Tibagwa Facilitation For", "metadata": {"headings": [{"headings_0": {"content": "02/03/2023", "page": 100, "level": 2}}, {"headings_1": {"content": "Buraru-Busanga", "page": 100, "level": 2}}, [{"headings_0": {"content": "02/03/2023", "page": 100, "level": 2}}, {"headings_1": {"content": "Buraru-Busanga", "page": 100, "level": 2}}]], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "02/03/2023", "metadata": {"headings": [{"headings_0": {"content": "02/03/2023", "page": 100, "level": 1}}, {"headings_1": {"content": "02/03/2023", "page": 100, "level": 2}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Charles Mechanic-Siiba- \n855214 Kapaapi Road \nGC-10 Musinguzi Facilitation For Driver- 29/12/2022 Bbabara Gamugole Chongabe", "metadata": {"headings": [{"headings_0": {"content": "02/03/2023", "page": 100, "level": 1}}, {"headings_1": {"content": "02/03/2023", "page": 100, "level": 2}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Deogratias", "metadata": {"headings": [{"headings_0": {"content": "Deogratias", "page": 100, "level": 2}}, {"headings_1": {"content": "02/03/2023", "page": 100, "level": 1}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Road \n855218 \n. GC-13 Tibagwa Facilitation For Driver 29/12/2022 Charles Gamugole-Chongambe \n855214 \nRoad \nS-10 Katusabe Facilitation For Driver 17/05/2023 Lawrence Buraru-Busanga Road \n1016546 \nGC-17 Mugungu Facilitation For Driver 29/12/2022 Julius Gomugole Chongambe \n1016544 \nRoad \n\\| BK-08 Musinguzi Facilitation For Driver", "metadata": {"headings": [{"headings_0": {"content": "Deogratias", "page": 100, "level": 2}}, {"headings_1": {"content": "02/03/2023", "page": 100, "level": 1}}, [{"headings_0": {"content": "Deogratias", "page": 100, "level": 2}}, {"headings_1": {"content": "02/03/2023", "page": 100, "level": 1}}], [{"headings_0": {"content": "Deogratias", "page": 100, "level": 2}}, {"headings_1": {"content": "02/03/2023", "page": 100, "level": 1}}]], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12/01/2023", "metadata": {"headings": [{"headings_0": {"content": "12/01/2023", "page": 100, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 100, "level": 2}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bbabara On Buraru Bukona", "metadata": {"headings": [{"headings_0": {"content": "12/01/2023", "page": 100, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 100, "level": 2}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Deogratias", "metadata": {"headings": [{"headings_0": {"content": "Deogratias", "page": 100, "level": 2}}, {"headings_1": {"content": "12/01/2023", "page": 100, "level": 1}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Road \n855218 \nS-11 Tibagwa Facilitation For", "metadata": {"headings": [{"headings_0": {"content": "Deogratias", "page": 100, "level": 2}}, {"headings_1": {"content": "12/01/2023", "page": 100, "level": 1}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "17/05/2023", "metadata": {"headings": [{"headings_0": {"content": "17/05/2023", "page": 100, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 100, "level": 2}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Charles Mechanic Buraru- 855214 Busanga Road \n260,000 312219 Other Transport 313131 Roads and Bridges - equipment - Acquisition Improvement \n\\_ \n260,000 312219 Other Transport 313131 Roads and Bridges - equipment - Acquisition Improvement \nnu \nBu \n260,000 312219 Other Transport 313131 Roads and Bridges - equipment - Acquisition Improvement \n220,000 312219 Other Transport \n313131 Roads and Bridges - equipment - Acquisition", "metadata": {"headings": [{"headings_0": {"content": "17/05/2023", "page": 100, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 100, "level": 2}}, [{"headings_0": {"content": "17/05/2023", "page": 100, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 100, "level": 2}}], [{"headings_0": {"content": "17/05/2023", "page": 100, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 100, "level": 2}}], [{"headings_0": {"content": "17/05/2023", "page": 100, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 100, "level": 2}}], [{"headings_0": {"content": "17/05/2023", "page": 100, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 100, "level": 2}}], [{"headings_0": {"content": "17/05/2023", "page": 100, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 100, "level": 2}}]], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Improvement", "metadata": {"headings": [{"headings_0": {"content": "Improvement", "page": 100, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 100, "level": 1}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bu \n\\\\ \n220,000 312219 Other Transport 313131 Roads and Bridges - equipment - Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Improvement", "page": 100, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 100, "level": 1}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Improvement", "metadata": {"headings": [{"headings_0": {"content": "Improvement", "page": 100, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 100, "level": 2}}], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". 220,000 312219 Other Transport \n313131 Roads and Bridges - equipment - Acquisition Improvement \n220,000 312219 Other Transport \n313131 Roads and Bridges - equipment - Acquisition Improvement \n220,000 312219 Other Transport \n313131 Roads and Bridges - equipment - Acquisition Improvement \n220,000 312219 Other Transport \n313131 Roads and Bridges - equipment - Acquisition Improvement \n220,000 312219 Other Transport 313131 Roads and Bridges - equipment - Acquisition Improvement \n220,000 312219 Other Transport 313131 Roads and Bridges - equipment - Acquisition Improvement \n96 \nSP-14 Mugungu Facilitation For Driver 02/03/2023 Julius Siiba-Kapaapi \n1016544 \nBK-11 Tibagwa Facilitation For", "metadata": {"headings": [{"headings_0": {"content": "Improvement", "page": 100, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 100, "level": 2}}, [{"headings_0": {"content": "Improvement", "page": 100, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 100, "level": 2}}], [{"headings_0": {"content": "Improvement", "page": 100, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 100, "level": 2}}], [{"headings_0": {"content": "Improvement", "page": 100, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 100, "level": 2}}], [{"headings_0": {"content": "Improvement", "page": 100, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 100, "level": 2}}], [{"headings_0": {"content": "Improvement", "page": 100, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 100, "level": 2}}], [{"headings_0": {"content": "Improvement", "page": 100, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 100, "level": 2}}], [{"headings_0": {"content": "Improvement", "page": 100, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 100, "level": 2}}], [{"headings_0": {"content": "Improvement", "page": 100, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 100, "level": 2}}], [{"headings_0": {"content": "Improvement", "page": 100, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 100, "level": 2}}], [{"headings_0": {"content": "Improvement", "page": 100, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 100, "level": 2}}], [{"headings_0": {"content": "Improvement", "page": 100, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 100, "level": 2}}]], "page": 100, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12/01/2023", "metadata": {"headings": [{"headings_0": {"content": "12/01/2023", "page": 101, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 100, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Charles Mechanic", "metadata": {"headings": [{"headings_0": {"content": "Charles Mechanic", "page": 101, "level": 2}}, {"headings_1": {"content": "12/01/2023", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "855214 \nBK-15 Mugungu Facilitation For Driver 12/01/2023 Julius \n1016544 \nREQ-007 Kadiri Kirungi Payment For", "metadata": {"headings": [{"headings_0": {"content": "Charles Mechanic", "page": 101, "level": 2}}, {"headings_1": {"content": "12/01/2023", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "21/12/2022", "metadata": {"headings": [{"headings_0": {"content": "21/12/2022", "page": 101, "level": 2}}, {"headings_1": {"content": "Charles Mechanic", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Supervision Of", "metadata": {"headings": [{"headings_0": {"content": "21/12/2022", "page": 101, "level": 2}}, {"headings_1": {"content": "Charles Mechanic", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kiswero-Katugo Road", "metadata": {"headings": [{"headings_0": {"content": "Kiswero-Katugo Road", "page": 101, "level": 1}}, {"headings_1": {"content": "21/12/2022", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "GC-07 Kadiri Kirungi Facilitation For", "metadata": {"headings": [{"headings_0": {"content": "Kiswero-Katugo Road", "page": 101, "level": 1}}, {"headings_1": {"content": "21/12/2022", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29/12/2022", "metadata": {"headings": [{"headings_0": {"content": "29/12/2022", "page": 101, "level": 2}}, {"headings_1": {"content": "Kiswero-Katugo Road", "page": 101, "level": 1}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Supervision Of Gamugole Chomgambe", "metadata": {"headings": [{"headings_0": {"content": "29/12/2022", "page": 101, "level": 2}}, {"headings_1": {"content": "Kiswero-Katugo Road", "page": 101, "level": 1}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Road", "metadata": {"headings": [{"headings_0": {"content": "Road", "page": 101, "level": 2}}, {"headings_1": {"content": "29/12/2022", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "BK-06 Kadiri Kirungi Facilitation For 12/01/2023 Supervision Of Buraru-", "metadata": {"headings": [{"headings_0": {"content": "Road", "page": 101, "level": 2}}, {"headings_1": {"content": "29/12/2022", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Busang-Bukona", "metadata": {"headings": [{"headings_0": {"content": "Busang-Bukona", "page": 101, "level": 1}}, {"headings_1": {"content": "Road", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SP-07 Kadiri Kirungi Facilitation For", "metadata": {"headings": [{"headings_0": {"content": "Busang-Bukona", "page": 101, "level": 1}}, {"headings_1": {"content": "Road", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "02/03/2023", "metadata": {"headings": [{"headings_0": {"content": "02/03/2023", "page": 101, "level": 2}}, {"headings_1": {"content": "Busang-Bukona", "page": 101, "level": 1}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Supervision Of Siiba-", "metadata": {"headings": [{"headings_0": {"content": "02/03/2023", "page": 101, "level": 2}}, {"headings_1": {"content": "Busang-Bukona", "page": 101, "level": 1}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kapaapi", "metadata": {"headings": [{"headings_0": {"content": "Kapaapi", "page": 101, "level": 2}}, {"headings_1": {"content": "02/03/2023", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "S-05 Mulindambur Facilitation For", "metadata": {"headings": [{"headings_0": {"content": "Kapaapi", "page": 101, "level": 2}}, {"headings_1": {"content": "02/03/2023", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "17/05/2023", "metadata": {"headings": [{"headings_0": {"content": "17/05/2023", "page": 101, "level": 2}}, {"headings_1": {"content": "Kapaapi", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a Mugenyi Supervision Of Buraru- Jackson Busanga Road 992291 \nGC-06 Mulindambur Facilitation For", "metadata": {"headings": [{"headings_0": {"content": "17/05/2023", "page": 101, "level": 2}}, {"headings_1": {"content": "Kapaapi", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29/12/2022", "metadata": {"headings": [{"headings_0": {"content": "29/12/2022", "page": 101, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a Mugenyi Supervision Gamugole Jackson Chongambe Road 992291 \nS-06 Chiche Facilitation For", "metadata": {"headings": [{"headings_0": {"content": "29/12/2022", "page": 101, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "17/05/2023", "metadata": {"headings": [{"headings_0": {"content": "17/05/2023", "page": 101, "level": 2}}, {"headings_1": {"content": "29/12/2022", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Benson Supervision Of Buraru- 992295 Busanga Road GC-08 Geofrey Facilitation For", "metadata": {"headings": [{"headings_0": {"content": "17/05/2023", "page": 101, "level": 2}}, {"headings_1": {"content": "29/12/2022", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29/12/2022", "metadata": {"headings": [{"headings_0": {"content": "29/12/2022", "page": 101, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kumakech Supervision Of \n220,000 312219 Other Transport \n313131 Roads and Bridges - equipment - Acquisition", "metadata": {"headings": [{"headings_0": {"content": "29/12/2022", "page": 101, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 101, "level": 2}}, [{"headings_0": {"content": "29/12/2022", "page": 101, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 101, "level": 2}}]], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Improvement", "metadata": {"headings": [{"headings_0": {"content": "Improvement", "page": 101, "level": 2}}, {"headings_1": {"content": "29/12/2022", "page": 101, "level": 2}}], "page": 101, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "220,000 312219 Other Transport 313131 Roads and Bridges - equipment - Acquisition \nImprovement \n220,000 312219 Other Transport \n313131 Roads and Bridges - equipment - Acquisition \nImprovement \n160,000 312219 Other Transport 313131 Roads and Bridges - equipment - Acquisition \nImprovement \n160,000 312219 Other Transport 313131 Roads and Bridges - equipment - Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Improvement", "page": 101, "level": 2}}, {"headings_1": {"content": "29/12/2022", "page": 101, 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General,2023", "type": "heading"}}, {"content": "a Mugenyi Supervision Of Kiswero Jackson Katugo Road 992291 \nBK-07 Chiche Facilitation For", "metadata": {"headings": [{"headings_0": {"content": "21/12/2022", "page": 102, "level": 1}}, {"headings_1": {"content": "Improvement", "page": 101, "level": 1}}], "page": 102, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12/01/2023", "metadata": {"headings": [{"headings_0": {"content": "12/01/2023", "page": 102, "level": 2}}, {"headings_1": {"content": "21/12/2022", "page": 102, "level": 1}}], "page": 102, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Benson Supervision Of Buraru- 992295 Busanga Bukona SP-06 Mulindambur Facilitation For", "metadata": {"headings": [{"headings_0": {"content": "12/01/2023", "page": 102, "level": 2}}, {"headings_1": {"content": "21/12/2022", "page": 102, "level": 1}}], "page": 102, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "02/03/2023", "metadata": {"headings": [{"headings_0": {"content": "02/03/2023", "page": 102, "level": 2}}, {"headings_1": {"content": "12/01/2023", "page": 102, "level": 2}}], "page": 102, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a Mugenyi Supervision Jackson \n992291 \nBK-05 Mulindambur Facilitation For", "metadata": {"headings": [{"headings_0": {"content": "02/03/2023", "page": 102, "level": 2}}, {"headings_1": {"content": "12/01/2023", "page": 102, "level": 2}}], "page": 102, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12/01/2023", "metadata": {"headings": [{"headings_0": {"content": "12/01/2023", "page": 102, "level": 1}}, {"headings_1": {"content": "02/03/2023", "page": 102, "level": 2}}], "page": 102, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a Mugenyi Suppervision Of Jackson", "metadata": {"headings": [{"headings_0": {"content": "12/01/2023", "page": 102, "level": 1}}, {"headings_1": {"content": "02/03/2023", "page": 102, "level": 2}}], "page": 102, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Buraru-Busanga-", "metadata": {"headings": [{"headings_0": {"content": "Buraru-Busanga-", "page": 102, "level": 1}}, {"headings_1": {"content": "12/01/2023", "page": 102, "level": 1}}], "page": 102, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "992291 \nBukona \nSP-04 Isingoma Facilitation For", "metadata": {"headings": [{"headings_0": {"content": "Buraru-Busanga-", "page": 102, "level": 1}}, {"headings_1": {"content": "12/01/2023", "page": 102, 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Acquisition Improvement \n110,000 312219 Other Transport \n313131 Roads and Bridges - equipment - Acquisition", "metadata": {"headings": [{"headings_0": {"content": "07/03/2023", "page": 102, "level": 1}}, {"headings_1": {"content": "Buraru-Busanga-", "page": 102, "level": 1}}, [{"headings_0": {"content": "07/03/2023", "page": 102, "level": 1}}, {"headings_1": {"content": "Buraru-Busanga-", "page": 102, "level": 1}}], [{"headings_0": {"content": "07/03/2023", "page": 102, "level": 1}}, {"headings_1": {"content": "Buraru-Busanga-", "page": 102, "level": 1}}], [{"headings_0": {"content": "07/03/2023", "page": 102, "level": 1}}, {"headings_1": {"content": "Buraru-Busanga-", "page": 102, "level": 1}}], [{"headings_0": {"content": "07/03/2023", "page": 102, "level": 1}}, {"headings_1": {"content": "Buraru-Busanga-", "page": 102, "level": 1}}], [{"headings_0": {"content": "07/03/2023", "page": 102, "level": 1}}, {"headings_1": {"content": "Buraru-Busanga-", "page": 102, "level": 1}}], 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District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1016549 \nSP- 13 Akugizibwe Facilitaton For Driver Habib Siiba Kapaapi Road 807180", "metadata": {"headings": [{"headings_0": {"content": "Improvement", "page": 103, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 102, "level": 2}}], "page": 103, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16/03/2023", "metadata": {"headings": [{"headings_0": {"content": "16/03/2023", "page": 103, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 103, "level": 2}}], "page": 103, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "110,000 312219 Other Transport 313131 Roads and Bridges - equipment - Acquisition", "metadata": {"headings": [{"headings_0": {"content": "16/03/2023", "page": 103, "level": 2}}, {"headings_1": {"content": 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[{"headings_0": {"content": "Improvement", "page": 103, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 103, "level": 2}}], "page": 103, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "826116 \nGC-16 Muganyizi Facilitation For Driver 29/12/2022 110,000 Other Transport 313131 Roads and Bridges -", "metadata": {"headings": [{"headings_0": {"content": "Improvement", "page": 103, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 103, "level": 2}}], "page": 103, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[312219", "metadata": {"headings": [{"headings_0": {"content": "[312219", "page": 103, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 103, "level": 2}}], "page": 103, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Boneface Gamugole Chongambe \nequipment - Acquisition", "metadata": {"headings": [{"headings_0": {"content": "[312219", "page": 103, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 103, "level": 2}}], "page": 103, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Improvement", "metadata": {"headings": [{"headings_0": {"content": "Improvement", "page": 103, "level": 2}}, {"headings_1": {"content": "[312219", "page": 103, "level": 2}}], "page": 103, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "826116 \nRoad \nREQ-014 Akugizibwe Payment For Driver", "metadata": {"headings": [{"headings_0": {"content": "Improvement", "page": 103, "level": 2}}, {"headings_1": {"content": "[312219", "page": 103, "level": 2}}], "page": 103, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "21/12/2022", "metadata": {"headings": [{"headings_0": {"content": "21/12/2022", "page": 103, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 103, "level": 2}}], "page": 103, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Habib On Kiswero-Katugo \n807180 \nRoad \nS-14 Muganyizi Facilitation For Driver 17/05/2023 I Boneface Burarubusanga Road \n826116 \nSP-08 Musinguzi Facilitation For Driver", "metadata": {"headings": [{"headings_0": {"content": "21/12/2022", "page": 103, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 103, "level": 2}}], "page": 103, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "02/03/2023", "metadata": {"headings": [{"headings_0": {"content": "02/03/2023", "page": 103, "level": 2}}, {"headings_1": {"content": "21/12/2022", "page": 103, "level": 2}}], "page": 103, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bbabara Siiba-Kapaapi Road", "metadata": {"headings": [{"headings_0": {"content": "02/03/2023", "page": 103, "level": 2}}, {"headings_1": {"content": "21/12/2022", "page": 103, "level": 2}}], "page": 103, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Deogratias", "metadata": {"headings": [{"headings_0": {"content": "Deogratias", "page": 103, "level": 2}}, {"headings_1": {"content": "02/03/2023", "page": 103, "level": 2}}], "page": 103, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "855218 \nS-08 Musinguzi Facilitation For Driver 17/05/2023 Bbabara Buraru-Busanga Road \nDeogratias \n855218 \nGC-14 Magezi Facilitation For Driver 29/12/2022 Richard Gamugole Chongambe \n1016549 \nRoad \nSP-17 Barongo Facilitation For 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For", "metadata": {"headings": [{"headings_0": {"content": "Improvement", "page": 105, "level": 2}}, {"headings_1": {"content": "12/01/2023", "page": 105, "level": 2}}], "page": 105, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/03/2023", "metadata": {"headings": [{"headings_0": {"content": "30/03/2023", "page": 105, "level": 2}}, {"headings_1": {"content": "Improvement", "page": 105, "level": 2}}], "page": 105, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25,030,510 312139 Other Structures - 227004 Fuel, Lubricants and International Kigorobya-Kibiiro Acquisition Oils \nLtd \nPp \nDN-30 Aliku Payment For Latrine 03/05/2023 16,691,400 312139 Other Structures - 312121 Non-Residential Builders Construction", "metadata": {"headings": [{"headings_0": {"content": "30/03/2023", "page": 105, "level": 2}}, {"headings_1": {"content": 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Vicent Labourers -Kigorbya- \nAcquisition Casuals, Temporary, sitting 826123 Kibiro Road \\|", "metadata": {"headings": [{"headings_0": {"content": "16/03/2023", "page": 105, "level": 2}}, {"headings_1": {"content": "Acquisition", "page": 105, "level": 2}}], "page": 105, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 105, "level": 1}}, {"headings_1": {"content": "16/03/2023", "page": 105, "level": 2}}], "page": 105, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "RR-02 Irumba Payment For Labourers 16/03/2023 4,779,000 312139 Other Structures - 211106 Allowances (Incl. Vicent Acquisition Casuals, Temporary, sitting 826123", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 105, "level": 1}}, {"headings_1": {"content": "16/03/2023", "page": 105, "level": 2}}], "page": 105, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 105, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 105, "level": 1}}], "page": 105, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "AT-14 \nMukati Const Payment For Culverts \n30/03/2023 2,707,200 312139 Other Structures - 312121 Non-Residential Co Ltd", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 105, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 105, "level": 1}}], "page": 105, "document_name": "Hoima 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Oliver Casuals, Temporary, sitting 826177", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 123, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 123, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "AB-06 Kiiza Transport Allowances 20/02/2023 387,000 227001 Travel inland 211106 Allowances (Incl.", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 123, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tibuhwa", "metadata": {"headings": [{"headings_0": {"content": "Tibuhwa", "page": 123, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Tibuhwa", "page": 123, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Racheal", "metadata": {"headings": [{"headings_0": {"content": "Racheal", "page": 123, "level": 2}}, {"headings_1": {"content": "Tibuhwa", "page": 123, "level": 2}}], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 123, "level": 1}}, {"headings_1": {"content": "Racheal", "page": 123, "level": 2}}], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "826118 \n44783 Akugizibwe Transport Allowance 11/08/2022 387,000 227001 Travel inland 211106 Allowances (Incl. Habib Casuals, Temporary, sitting 807180", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 123, "level": 1}}, {"headings_1": {"content": "Racheal", "page": 123, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 123, "level": 1}}, {"headings_1": {"content": "Racheal", "page": 123, "level": 2}}]], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 123, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NYAC-1 Caroline Facilitation For Lunch 15/11/2022 387,000 227001 Travel inland 211106 Allowances (Incl. Nyakato And Transport \nCasuals, Temporary, sitting Allowance For 2Nd", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 123, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 123, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_Quater 2022-2023 \nGXT-03 Joy Kusiima Transport Allowance 11/08/2022 387,000 227001 Travel inland 211106 Allowances (Incl. Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 123, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 123, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "RKB-1 Jackson Being Facilitation As 19/01/2023 387,000 227001 Travel inland 211106 Allowances (Incl. Ruhigwa Lunch And Transport \nCasuals, Temporary, sitting Allowance Quarter 3 allowances) BTC-05 Katusabe Transport Allowance 23/08/2022 387,000 227001 Travel inland 211106 Allowances (Incl. 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Margret Casuals, Temporary, sitting 855126", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 123, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 123, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "119 \nRE-4 Businge Facilitation For Brenda Transport Allowance 826014 To The Subcounties AB-13 Hoima Dig Facilitation For Imprest A/C Supervision Of Ugft", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 123, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 123, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}]], "page": 123, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 124, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "AS-1 Katusabe Facilitation For Julius Transport Allowances 955878 To The Ministry BG-4 Matiya Facilitation For Alinaitwe Transport Allowance", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 124, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 123, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Q2", "metadata": {"headings": [{"headings_0": {"content": "Q2", "page": 124, "level": 2}}, {"headings_1": {"content": "Projects", "page": 124, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "BG-2 Joselyne Facilitation For Nyakato Transport Allowance Q2 \nAS-4 Joselyne Facilitation For Nyakato Transport Allowance", "metadata": {"headings": [{"headings_0": {"content": "Q2", "page": 124, "level": 2}}, {"headings_1": {"content": "Projects", "page": 124, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Qi", "metadata": {"headings": [{"headings_0": {"content": "Qi", "page": 124, "level": 1}}, {"headings_1": {"content": "Q2", "page": 124, "level": 2}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "XM-009 Magezi Facilitation For Richard Transport Allowance", "metadata": {"headings": [{"headings_0": {"content": "Qi", "page": 124, "level": 1}}, {"headings_1": {"content": "Q2", "page": 124, "level": 2}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "05/10/2022", "metadata": {"headings": [{"headings_0": {"content": "05/10/2022", "page": 124, "level": 2}}, {"headings_1": {"content": "Qi", "page": 124, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "346,000 227001 Travel inland 211106 Allowances (Incl. Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "05/10/2022", "page": 124, "level": 2}}, {"headings_1": {"content": "Qi", "page": 124, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 124, "level": 2}}, {"headings_1": {"content": "05/10/2022", "page": 124, "level": 2}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "20/02/2023", "metadata": {"headings": [{"headings_0": {"content": "20/02/2023", "page": 124, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 2}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "338,000 227001 Travel inland 225204 Monitoring and Supervision of capital work \n19/08/2022 256,000 227001 Travel inland 211106 Allowances (Incl. Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "20/02/2023", "page": 124, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 2}}, [{"headings_0": {"content": "20/02/2023", "page": 124, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 2}}]], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 124, "level": 1}}, {"headings_1": {"content": "20/02/2023", "page": 124, "level": 2}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "21/10/2022 252,000 227001 Travel inland 211106 Allowances (Incl. Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 124, "level": 1}}, {"headings_1": {"content": "20/02/2023", "page": 124, "level": 2}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 124, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_ 21/10/2022 252,000 227001 Travel inland 211106 Allowances (Incl. Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 124, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 124, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "19/08/2022 252,000 227001 Travel inland 211106 Allowances (Incl. Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 124, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 124, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "17/05/2023 252,000 227001 Travel inland 211106 Allowances (Incl. Casuals, Temporary, sitting 1016549 Q4 allowances) BC-3 Matiya Facilitation For \nAlinaitwe Transport Allowance \nQ4 \n38353 Evelyne Facilitation For \nNyakato Transport Allowance", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 124, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Q3", "metadata": {"headings": [{"headings_0": {"content": "Q3", "page": 124, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "BG-5 Moses Facilitation For Barongo Ali Transport Allowance", "metadata": {"headings": [{"headings_0": {"content": "Q3", "page": 124, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Q2", "metadata": {"headings": [{"headings_0": {"content": "Q2", "page": 124, "level": 2}}, {"headings_1": {"content": "Q3", "page": 124, "level": 2}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "37622 Joselyne Facilitation For Nyakato Transport Allowance", "metadata": {"headings": [{"headings_0": {"content": "Q2", "page": 124, "level": 2}}, {"headings_1": {"content": "Q3", "page": 124, "level": 2}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Q3", "metadata": {"headings": [{"headings_0": {"content": "Q3", "page": 124, "level": 2}}, {"headings_1": {"content": "Q2", "page": 124, "level": 2}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "37987 Moses Facilitation For Barongo Ali Transport Allowance", "metadata": {"headings": [{"headings_0": {"content": "Q3", "page": 124, "level": 2}}, {"headings_1": {"content": "Q2", "page": 124, "level": 2}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Q3", "metadata": {"headings": [{"headings_0": {"content": "Q3", "page": 124, "level": 2}}, {"headings_1": {"content": "Q3", "page": 124, "level": 2}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "03/05/2023 252,000 227001 Travel inland 211106 Allowances (Incl. Casuals, Temporary, sitting allowances) \n19/01/2023 252,000 227001 Travel inland 211106 Allowances (Incl. Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Q3", "page": 124, "level": 2}}, {"headings_1": {"content": "Q3", "page": 124, "level": 2}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 124, "level": 1}}, {"headings_1": {"content": "Q3", "page": 124, "level": 2}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "21/10/2022 252,000 227001 Travel inland 211106 Allowances (Incl. Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 124, "level": 1}}, {"headings_1": {"content": "Q3", "page": 124, "level": 2}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 124, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "19/01/2023 252,000 227001 Travel inland 211106 Allowances (Incl. Casuals, Temporary, sitting allowances) \n19/01/2023 252,000 227001 Travel inland 211106 Allowances (Incl. Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 124, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 124, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 1}}], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "120 \nAS-5 Evelyne Facilitation For \n19/08/2022 252,000 227001 Travel inland 211106 Allowances (Incl. Nyakato Transport Allowance \nCasuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 124, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 124, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 1}}]], "page": 124, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Qi", "metadata": {"headings": [{"headings_0": {"content": "Qi", "page": 125, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 124, "level": 1}}], "page": 125, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 125, "level": 4}}, {"headings_1": {"content": "Qi", "page": 125, "level": 2}}], "page": 125, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "37257 Matiya Facilitation For \n01/02/2023 252,000 227001 Travel inland 211106 Allowances (Incl. Alinaitwe Transport Allowance \nCasuals, Temporary, sitting Q3 allowances) \\_ AS-3 Matiya Facilitation For 19/08/2022 252,000 227001 Travel inland 211106 Allowances (Incl. Alinaitwe Transport Allowance \nCasuals, Temporary, sitting 1 allowances) \\_ BG-3 Evelyne Facilitation For \n21/10/2022 252,000 227001 Travel inland 211106 Allowances (Incl. 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240,000 227001 Travel inland 225204 Monitoring and Imprest A/C Verification Of \nSupervision of capital work", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 125, "level": 1}}, {"headings_1": {"content": "Q2", "page": 125, "level": 2}}], "page": 125, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Borehole Rehabilitation", "metadata": {"headings": [{"headings_0": {"content": "Borehole Rehabilitation", "page": 125, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 125, "level": 1}}], "page": 125, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DN-17 Mugungu Facilitation For Julius Verification Of 1016544", "metadata": {"headings": [{"headings_0": {"content": "Borehole Rehabilitation", "page": 125, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 125, "level": 1}}], "page": 125, 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Revenue Contributions Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 135, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 134, "level": 2}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Authority", "metadata": {"headings": [{"headings_0": {"content": "Authority", "page": 135, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 1}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allowances) Collections", "metadata": {"headings": [{"headings_0": {"content": "allowances) Collections", "page": 135, "level": 1}}, {"headings_1": {"content": "Authority", "page": 135, "level": 1}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PD-06 Uganda Payment Of 30% Revenue Deduction On Dpac", "metadata": {"headings": [{"headings_0": {"content": "allowances) Collections", "page": 135, "level": 1}}, {"headings_1": {"content": "Authority", "page": 135, "level": 1}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Authority", "metadata": {"headings": [{"headings_0": {"content": "Authority", "page": 135, "level": 1}}, {"headings_1": {"content": "allowances) Collections", "page": 135, "level": 1}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Collections", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 135, "level": 2}}, {"headings_1": {"content": "Authority", "page": 135, "level": 1}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "02/03/2023 450,000 212101 Social Security 211106 Allowances (Incl.", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 135, "level": 2}}, {"headings_1": {"content": "Authority", "page": 135, "level": 1}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Contributions", "metadata": {"headings": [{"headings_0": {"content": "Contributions", "page": 135, "level": 2}}, {"headings_1": {"content": "Collections", "page": 135, "level": 2}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Contributions", "page": 135, "level": 2}}, {"headings_1": {"content": "Collections", "page": 135, "level": 2}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 135, "level": 1}}, {"headings_1": {"content": "Contributions", "page": 135, "level": 2}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "BF-12 Uganda Payment Of 30% Ded 17/05/2023 450,000 212101 Social Security 211106 Allowances (Incl. Revenue From Pac Members", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 135, "level": 1}}, {"headings_1": {"content": "Contributions", "page": 135, "level": 2}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Contributions", "metadata": {"headings": [{"headings_0": {"content": "Contributions", "page": 135, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 1}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Contributions", "page": 135, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 1}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Authority", "metadata": {"headings": [{"headings_0": {"content": "Authority", "page": 135, "level": 1}}, {"headings_1": {"content": "Contributions", "page": 135, "level": 2}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 135, "level": 2}}, {"headings_1": {"content": "Authority", "page": 135, "level": 1}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Collections \nNA-03 Uganda 30% Ded From Pac 09/09/2022 150,000 212101 Social Security 211106 Allowances (Incl. Revenue Members \nContributions Casuals, Temporary, sitting Authority", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 135, "level": 2}}, {"headings_1": {"content": "Authority", "page": 135, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 135, "level": 2}}, {"headings_1": {"content": "Authority", "page": 135, "level": 1}}]], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 135, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 2}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Collections", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 135, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 2}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "AT-03 Hoima Payment For Fuel For 16/03/2023 9,900,000 211106 Allowances (Incl. 227001 Travel inland Service Executive Casuals, Temporary, sitting \nStation", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 135, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 2}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 135, "level": 1}}, {"headings_1": {"content": "Collections", "page": 135, "level": 2}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DW-09 Hoima \\| Payment For Fuel For 08/11/2022 9,900,000 211106 Allowances (Incl. 227001 Travel inland Service Executive Committe \nCasuals, Temporary, sitting \nStation \nRQ-07 Hoima Payment Of Fuel", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 135, "level": 1}}, {"headings_1": {"content": "Collections", "page": 135, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 135, "level": 1}}, {"headings_1": {"content": "Collections", "page": 135, "level": 2}}]], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 135, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 1}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "05/09/2022 9,900,000 211106 Allowances (Incl. 227001 Travel inland Service Casuals, Temporary, sitting \nStation", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 135, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 1}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 135, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 1}}], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "V-14 Hoima Payment For Fuel For 15/06/2023 9,900,000 211106 Allowances (Incl. 227001 Travel inland Service Executive Casuals, Temporary, sitting \nStation allowances) - \n131 \nKYMR-2 Kihumuro Facilitation For The Harriet Conduct Of And 826046 Management Of 2022 Ple \nKYMR-1 Kyomuhendo Facilitation For The Robert Conduct Of And 826047 Management Of 2022 Ple \nCA- 02 Hoima Dlg Facilitation For Imprest A/C Monitoring Of Projects \nHON-36 Ngambeki Facilitation For Jotham Akiiki Monitoring By District \n07/11/2022 5,536,500 211106 Allowances (Incl. 227001 Travel inland Casuals, Temporary, sitting \nallowances) \n07/11/2022 5,536,500 211106 Allowances (Incl. 227001 Travel inland Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 135, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 135, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 1}}], [{"headings_0": {"content": "allowances)", "page": 135, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 1}}], [{"headings_0": {"content": "allowances)", "page": 135, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 1}}], [{"headings_0": {"content": "allowances)", "page": 135, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 1}}], [{"headings_0": {"content": "allowances)", "page": 135, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 1}}]], "page": 135, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 136, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 1}}], "page": 136, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "02/11/2022 3,020,000 211106 Allowances (Incl. 227001 Travel inland Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 136, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 135, "level": 1}}], "page": 136, "document_name": "Hoima District Local Government Report of the Auditor General,2023", 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Temporary, sitting \nFabian 19 allowances) \n855234 \nTRO-13 Tugume Faciltation For \nMary Violet Surveillance On Covid-", "metadata": {"headings": [{"headings_0": {"content": "14/04/2023", "page": 137, "level": 2}}, {"headings_1": {"content": "14/04/2023", "page": 137, "level": 2}}], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "13/04/2023", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 137, "level": 2}}, {"headings_1": {"content": "14/04/2023", "page": 137, "level": 2}}], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "300,000 211106 Allowances (Incl. 227001 Travel inland Casuals, Temporary, sitting \n955614 19 allowances) \nTRO-11 Kabagenyi Facilitation For \nNathareth Surveillance On Covid- \n827261 19 Pandemic \nTRO-10 Muganyizi Facilitation For \nBoneface Surveillance On Covid -", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 137, "level": 2}}, {"headings_1": {"content": "14/04/2023", "page": 137, "level": 2}}], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "13/04/2023", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 137, "level": 2}}, {"headings_1": {"content": "13/04/2023", "page": 137, "level": 2}}], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "200,000 211106 Allowances (Incl. 227001 Travel inland Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 137, "level": 2}}, {"headings_1": {"content": "13/04/2023", "page": 137, "level": 2}}], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 137, "level": 1}}, {"headings_1": {"content": "13/04/2023", "page": 137, "level": 2}}], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13/04/2023", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 137, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 137, "level": 1}}], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "160,000 211106 Allowances (Incl. 227001 Travel inland Casuals, Temporary, sitting \n826116 19 allowances) \nTRO-12 Moses Facilitation For \nBarongo Ali Surveillance On Covid-", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 137, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 137, "level": 1}}], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "13/04/2023", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 137, "level": 2}}, {"headings_1": {"content": "13/04/2023", "page": 137, "level": 2}}], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "140,000 211106 Allowances (Incl. 227001 Travel inland Casuals, Temporary, sitting \n19 allowances) \\_ \n\\_\\| \nTRO-4 Magezi Facilitation For \nRichard Surveillance On Covid-", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 137, "level": 2}}, {"headings_1": {"content": "13/04/2023", "page": 137, "level": 2}}], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "13/04/2023", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 137, "level": 2}}, {"headings_1": {"content": "13/04/2023", "page": 137, "level": 2}}], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "100,000 211106 Allowances (Incl. 227001 Travel inland Casuals, Temporary, sitting \n1016549 19 allowances) \nTRO-1 Byenume Facilitation For Support 14/04/2023 100,000 211106 Allowances (Incl. 227001 Travel inland Fredrick Supervision And \nCasuals, Temporary, sitting \n826009 Surveillance On Covid-", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 137, "level": 2}}, {"headings_1": {"content": "13/04/2023", "page": 137, "level": 2}}], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 137, "level": 2}}, {"headings_1": {"content": "13/04/2023", "page": 137, "level": 2}}], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "19 Pandemic \nTRO-3 Kabagenyi Facilitation For Nathareth Surveillance On Covid-", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 137, "level": 2}}, {"headings_1": {"content": "13/04/2023", "page": 137, "level": 2}}], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "13/04/2023", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 137, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 137, "level": 2}}], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "100,000 211106 Allowances (Incl. 227001 Travel inland Casuals, Temporary, sitting \n827261 19 allowances) \n133 \nTRO-5 Tumwesige Facilitation For Kabagambe Surveillance On Covid-", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 137, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 137, "level": 2}}, [{"headings_0": {"content": "13/04/2023", "page": 137, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 137, "level": 2}}], [{"headings_0": {"content": "13/04/2023", "page": 137, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 137, "level": 2}}]], "page": 137, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "13/04/2023", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 138, "level": 2}}, {"headings_1": {"content": "13/04/2023", "page": 137, "level": 2}}], "page": 138, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "100,000 211106 Allowances (Incl. 227001 Travel inland Casuals, Temporary, sitting \nDavid 19 allowances) \n849050 \nTRO-2 Asiimwe Facilitation For \nPatricia Surveillace On Covid- \n.", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 138, "level": 2}}, {"headings_1": {"content": "13/04/2023", "page": 137, "level": 2}}, [{"headings_0": {"content": "13/04/2023", "page": 138, "level": 2}}, {"headings_1": {"content": "13/04/2023", "page": 137, "level": 2}}]], "page": 138, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "14/04/2023", "metadata": {"headings": [{"headings_0": {"content": "14/04/2023", "page": 138, "level": 1}}, {"headings_1": {"content": "13/04/2023", "page": 138, "level": 2}}], "page": 138, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "100,000 211106 Allowances (Incl. 227001 Travel inland Casuals, Temporary, sitting \n855201 19 allowances) \nTRO-15 Kwikiriza Facilitation For \nRichard Surveillance On Covid- \n872986 19 Pandemic \nTotal", "metadata": {"headings": [{"headings_0": {"content": "14/04/2023", "page": 138, "level": 1}}, {"headings_1": {"content": "13/04/2023", "page": 138, "level": 2}}], "page": 138, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "13/04/2023", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 138, "level": 1}}, {"headings_1": {"content": "14/04/2023", "page": 138, "level": 1}}], "page": 138, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "100,000 211106 Allowances (Incl. 227001 Travel inland Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "13/04/2023", "page": 138, "level": 1}}, {"headings_1": {"content": "14/04/2023", "page": 138, "level": 1}}], "page": 138, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 138, "level": 1}}, {"headings_1": {"content": "13/04/2023", "page": 138, "level": 1}}], "page": 138, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,164,594,977", "metadata": {"headings": [{"headings_0": {"content": "1,164,594,977", "page": 138, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 138, "level": 1}}], "page": 138, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\\\ \n134 \nAppendix 12: Failure to Appraise planned projects \nSn Invoice Supplier Description Payment Date Amount - Number \n1 \\| PRL-01 Icon Projects Limited \\| Payment For Borehole Drilling \n28/06/2023 268,339,660 2 BV-09 Richat Partners Limited \\|germent E ment For Kibanda Mini Piped Water \n28/06/2023 88,423,538 3 FR-O1 Reliefline (Uganda) Limited For Borehole Spayers Spayer\\_ 18/04/2023 \n52,000,000 \n4 BV-17 Hoima Pump Mechanics Payment For Borehole Rehabilitation \nAssociation \n5 DW-01 Icon Projects Limited Payment For Retantion On Drilled Bore", "metadata": {"headings": [{"headings_0": {"content": "1,164,594,977", "page": 138, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 138, "level": 1}}, [{"headings_0": {"content": "1,164,594,977", "page": 138, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 138, "level": 1}}], [{"headings_0": {"content": "1,164,594,977", "page": 138, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 138, "level": 1}}]], "page": 138, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Holes", "metadata": {"headings": [{"headings_0": {"content": "Holes", "page": 139, "level": 2}}, {"headings_1": {"content": "1,164,594,977", "page": 138, "level": 2}}], "page": 139, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6 \\| DN-30 Aliku Builders Stone Ltd \\| Construction of public VIP Latrine 7 PO-21 Hoima Pump Mechanics Payment For Spring Protection Association \n28/06/2023 36,577,280 06/02/2023 31,618,545 \n03/05/2023 16,691,400 17/05/2023 15,510,000 \n\\| Total \\| \\| 509,160,423 \n135 \nAppendix 13: Cost Estimates for procurements Sn PROCUREMENT Particulars \nContractor REFERENCE \nL \n1 HOIM834/SUPLS/202 Supply Of Borehole Spare Parts \nReliefline Uganda Limited", "metadata": {"headings": [{"headings_0": {"content": "Holes", "page": 139, "level": 2}}, {"headings_1": {"content": "1,164,594,977", "page": 138, "level": 2}}, [{"headings_0": {"content": "Holes", "page": 139, "level": 2}}, {"headings_1": {"content": "1,164,594,977", "page": 138, "level": 2}}], [{"headings_0": {"content": "Holes", "page": 139, "level": 2}}, {"headings_1": {"content": "1,164,594,977", "page": 138, "level": 2}}], [{"headings_0": {"content": "Holes", "page": 139, "level": 2}}, {"headings_1": {"content": "1,164,594,977", "page": 138, "level": 2}}], [{"headings_0": {"content": "Holes", "page": 139, "level": 2}}, {"headings_1": {"content": "1,164,594,977", "page": 138, "level": 2}}], [{"headings_0": {"content": "Holes", "page": 139, "level": 2}}, {"headings_1": {"content": "1,164,594,977", "page": 138, "level": 2}}], [{"headings_0": {"content": "Holes", "page": 139, "level": 2}}, {"headings_1": {"content": "1,164,594,977", "page": 138, "level": 2}}], [{"headings_0": {"content": "Holes", "page": 139, "level": 2}}, {"headings_1": {"content": "1,164,594,977", "page": 138, "level": 2}}]], "page": 139, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2-23/00002", "metadata": {"headings": [{"headings_0": {"content": "2-23/00002", "page": 140, "level": 2}}, {"headings_1": {"content": "Holes", "page": 139, "level": 2}}], "page": 140, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". \n2 HOIM834/WRKS/202 Phased Construction Of Kibanda Mini-Piped Richart Partners Limited", "metadata": {"headings": [{"headings_0": {"content": "2-23/00002", "page": 140, "level": 2}}, {"headings_1": {"content": "Holes", "page": 139, "level": 2}}], "page": 140, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2-23/00009", "metadata": {"headings": [{"headings_0": {"content": "2-23/00009", "page": 140, "level": 2}}, {"headings_1": {"content": "2-23/00002", "page": 140, "level": 2}}], "page": 140, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 140, "level": 2}}, {"headings_1": {"content": "2-23/00009", "page": 140, "level": 2}}], "page": 140, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Requisition Amount Audit remark \n\\_ \n52,000,000 No Proforma Invoice \n190,486,120 No BoQs \n3 HOIM834/SRVS/2022 Survey And Design Of Kibanda Mini Piped Water International \nProject 39,596,019 No BoQs", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 140, "level": 2}}, {"headings_1": {"content": "2-23/00009", "page": 140, "level": 2}}, [{"headings_0": {"content": "System", "page": 140, "level": 2}}, {"headings_1": {"content": "2-23/00009", "page": 140, "level": 2}}], [{"headings_0": {"content": "System", "page": 140, "level": 2}}, {"headings_1": {"content": "2-23/00009", "page": 140, "level": 2}}], [{"headings_0": {"content": "System", "page": 140, "level": 2}}, {"headings_1": {"content": "2-23/00009", "page": 140, "level": 2}}]], "page": 140, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- System Management Services Ltd 4 HOIM834/WRKS/202 Sitting Drilling Casting Installation And Pump Icon Projects Ltd", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 140, "level": 2}}, {"headings_1": {"content": "2-23/00009", "page": 140, "level": 2}}], "page": 140, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "256,080,000 No BoQs", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 140, "level": 2}}, {"headings_1": {"content": "2-23/00009", "page": 140, "level": 2}}], "page": 140, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2-23/00008", "metadata": {"headings": [{"headings_0": {"content": "2-23/00008", "page": 140, "level": 2}}, {"headings_1": {"content": "System", "page": 140, "level": 2}}], "page": 140, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Testing Of 11 Boreholes And One Production Well Total", "metadata": {"headings": [{"headings_0": {"content": "2-23/00008", "page": 140, "level": 2}}, {"headings_1": {"content": "System", "page": 140, "level": 2}}], "page": 140, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "538,162,139", "metadata": {"headings": [{"headings_0": {"content": "538,162,139", "page": 140, "level": 1}}, {"headings_1": {"content": "2-23/00008", "page": 140, "level": 2}}], "page": 140, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "136 \nPROCUREMENT Particulars Contractor Contract Amount Evaluation Committee \\| REFERENCE", "metadata": {"headings": [{"headings_0": {"content": "538,162,139", "page": 140, "level": 1}}, {"headings_1": {"content": "2-23/00008", "page": 140, "level": 2}}, [{"headings_0": {"content": "538,162,139", "page": 140, "level": 1}}, {"headings_1": {"content": "2-23/00008", "page": 140, "level": 2}}]], "page": 140, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "membership", "metadata": {"headings": [{"headings_0": {"content": "membership", "page": 141, "level": 1}}, {"headings_1": {"content": "538,162,139", "page": 140, "level": 1}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 HOIM834/SUPLS/20 Supply Of Borehole Spare Reliefline Uganda Limited", "metadata": {"headings": [{"headings_0": {"content": "membership", "page": 141, "level": 1}}, {"headings_1": {"content": "538,162,139", "page": 140, "level": 1}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "52,000,000", "metadata": {"headings": [{"headings_0": {"content": "52,000,000", "page": 141, "level": 2}}, {"headings_1": {"content": "membership", "page": 141, "level": 1}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Byenume Fredrick \u2014 District Health 22-23/00002 Parts inspector Busajja Christopher Education \u2014", "metadata": {"headings": [{"headings_0": {"content": "52,000,000", "page": 141, "level": 2}}, {"headings_1": {"content": "membership", "page": 141, "level": 1}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Officer", "metadata": {"headings": [{"headings_0": {"content": "Officer", "page": 141, "level": 2}}, {"headings_1": {"content": "52,000,000", "page": 141, "level": 2}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Mukidi Dean \u2014 Assistant water \n2 HOIM834/WRKS/20 Phased Construction Of Richart Partners Limited", "metadata": {"headings": [{"headings_0": {"content": "Officer", "page": 141, "level": 2}}, {"headings_1": {"content": "52,000,000", "page": 141, "level": 2}}, [{"headings_0": {"content": "Officer", "page": 141, "level": 2}}, {"headings_1": {"content": "52,000,000", "page": 141, "level": 2}}]], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "190,044,900", "metadata": {"headings": [{"headings_0": {"content": "190,044,900", "page": 141, "level": 2}}, {"headings_1": {"content": "Officer", "page": 141, "level": 2}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "22-23/00009 Kibanda Mini-Piped System \n3 HOIM834/SRVS/20 Survey And Design Of \\| International Project Management", "metadata": {"headings": [{"headings_0": {"content": "190,044,900", "page": 141, "level": 2}}, {"headings_1": {"content": "Officer", "page": 141, "level": 2}}, [{"headings_0": {"content": "190,044,900", "page": 141, "level": 2}}, {"headings_1": {"content": "Officer", "page": 141, "level": 2}}]], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "37,393,091", "metadata": {"headings": [{"headings_0": {"content": "37,393,091", "page": 141, "level": 2}}, {"headings_1": {"content": "190,044,900", "page": 141, "level": 2}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "22-23/00001 Kibanda Mini Piped Water Services Ltd", "metadata": {"headings": [{"headings_0": {"content": "37,393,091", "page": 141, "level": 2}}, {"headings_1": {"content": "190,044,900", "page": 141, "level": 2}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 141, "level": 2}}, {"headings_1": {"content": "37,393,091", "page": 141, "level": 2}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 HOIM834/WRKS/20 Sitting Drilling Casting Icon Projects Ltd", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 141, "level": 2}}, {"headings_1": {"content": "37,393,091", "page": 141, "level": 2}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "282,462,800", "metadata": {"headings": [{"headings_0": {"content": "282,462,800", "page": 141, "level": 2}}, {"headings_1": {"content": "System", "page": 141, "level": 2}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "22-23/00008 Installation And Pump Testing Of 11 Boreholes And One Production Well", "metadata": {"headings": [{"headings_0": {"content": "282,462,800", "page": 141, "level": 2}}, {"headings_1": {"content": "System", "page": 141, "level": 2}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[ Total 561,900,791", "metadata": {"headings": [{"headings_0": {"content": "[ Total 561,900,791", "page": 141, "level": 2}}, {"headings_1": {"content": "282,462,800", "page": 141, "level": 2}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "137 \nOfficer \nBarongo Edward \u2014 roads inspector Nyamahunge Caroline \u2014 inspector of schools \nMukidi Dean \u2014 Assistant water", "metadata": {"headings": [{"headings_0": {"content": "[ Total 561,900,791", "page": 141, "level": 2}}, {"headings_1": {"content": "282,462,800", "page": 141, "level": 2}}, [{"headings_0": {"content": "[ Total 561,900,791", "page": 141, "level": 2}}, {"headings_1": {"content": "282,462,800", "page": 141, "level": 2}}]], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "officer", "metadata": {"headings": [{"headings_0": {"content": "officer", "page": 141, "level": 1}}, {"headings_1": {"content": "[ Total 561,900,791", "page": 141, "level": 2}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Asiimwe Patricia \u2014 medical records", "metadata": {"headings": [{"headings_0": {"content": "officer", "page": 141, "level": 1}}, {"headings_1": {"content": "[ Total 561,900,791", "page": 141, "level": 2}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "officer", "metadata": {"headings": [{"headings_0": {"content": "officer", "page": 141, "level": 1}}, {"headings_1": {"content": "officer", "page": 141, "level": 1}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Byenume Fredrick \u2014 District Health", "metadata": {"headings": [{"headings_0": {"content": "officer", "page": 141, "level": 1}}, {"headings_1": {"content": "officer", "page": 141, "level": 1}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "inspector", "metadata": {"headings": [{"headings_0": {"content": "inspector", "page": 141, "level": 2}}, {"headings_1": {"content": "officer", "page": 141, "level": 1}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Busajja Christopher \u2014 Education Officer \nMukidi Dean \u2014 Assistant water Officer \nBarongo Edward \u2014 roads inspector Nyamahunge Caroline \u2014 inspector of schools \nMukidi Dean \u2014 Assistant water officer \nAsiimwe Patricia \u2014 medical records", "metadata": {"headings": [{"headings_0": {"content": "inspector", "page": 141, "level": 2}}, {"headings_1": {"content": "officer", "page": 141, "level": 1}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "officer", "metadata": {"headings": [{"headings_0": {"content": "officer", "page": 141, "level": 1}}, {"headings_1": {"content": "inspector", "page": 141, "level": 2}}], "page": 141, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 15: Absence of Contracts Committee member at Bid Opening \nS PROCUREMENT Particulars Contractor Contract Audit Remarks n REFERENCE Amount \n1 HOIM834/SUPLS/2 Supply Of Borehole Spare Parts Reliefline Uganda Limited", "metadata": {"headings": [{"headings_0": {"content": "officer", "page": 141, "level": 1}}, {"headings_1": {"content": "inspector", "page": 141, "level": 2}}], "page": 142, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "022-23/00002", "metadata": {"headings": [{"headings_0": {"content": "022-23/00002", "page": 142, "level": 2}}, {"headings_1": {"content": "officer", "page": 141, "level": 1}}], "page": 142, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 HOIM834/SRVS/20 Survey And Design Of Kibanda International", "metadata": {"headings": [{"headings_0": {"content": "022-23/00002", "page": 142, "level": 2}}, {"headings_1": {"content": "officer", "page": 141, "level": 1}}], "page": 142, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 142, "level": 2}}, {"headings_1": {"content": "022-23/00002", "page": 142, "level": 2}}], "page": 142, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "22-23/00001 Mini Piped Water System Management Services Ltd \nTotal \n138 \n. 52,000,000 No signature of contracts committee member on Form 12 \n37,393,091 No signature of contracts committee member on Form 12", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 142, "level": 2}}, {"headings_1": {"content": "022-23/00002", "page": 142, "level": 2}}, [{"headings_0": {"content": "Project", "page": 142, "level": 2}}, {"headings_1": {"content": "022-23/00002", "page": 142, "level": 2}}], [{"headings_0": {"content": "Project", "page": 142, "level": 2}}, {"headings_1": {"content": "022-23/00002", "page": 142, "level": 2}}], [{"headings_0": {"content": "Project", "page": 142, "level": 2}}, {"headings_1": {"content": "022-23/00002", "page": 142, "level": 2}}]], "page": 142, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "89,393,091", "metadata": {"headings": [{"headings_0": {"content": "89,393,091", "page": 142, "level": 2}}, {"headings_1": {"content": "Project", "page": 142, "level": 2}}], "page": 142, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PROCUREMENT", "metadata": {"headings": [{"headings_0": {"content": "PROCUREMENT", "page": 143, "level": 6}}, {"headings_1": {"content": "89,393,091", "page": 142, "level": 2}}], "page": 143, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REFERENCE Particulars \nContractor Contract Amount Audit Remarks 1 HOIM834/SUPLS/2022- \nSupply Of Borehole Spare Parts Reliefline Uganda", "metadata": {"headings": [{"headings_0": {"content": "PROCUREMENT", "page": 143, "level": 6}}, {"headings_1": {"content": "89,393,091", "page": 142, "level": 2}}], "page": 143, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23/00002", "metadata": {"headings": [{"headings_0": {"content": "23/00002", "page": 143, "level": 2}}, {"headings_1": {"content": "PROCUREMENT", "page": 143, "level": 6}}], "page": 143, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Limited \n2 HOIM834/WRKS/2022-23/00009 Phased Construction Of Kibanda Richart Partners Mini-Piped System Limited \n3 HOIM834/SRVS/2022-23/00001 Survey And Design Of Kibanda Mini International Piped Water System", "metadata": {"headings": [{"headings_0": {"content": "23/00002", "page": 143, "level": 2}}, {"headings_1": {"content": "PROCUREMENT", "page": 143, "level": 6}}], "page": 143, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 143, "level": 2}}, {"headings_1": {"content": "23/00002", "page": 143, "level": 2}}], "page": 143, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 143, "level": 2}}, {"headings_1": {"content": "Project", "page": 143, "level": 2}}], "page": 143, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Services Ltd \n4 HOIM834/WRKS/2022-23/00008 Sitting Drilling Casting Installation Icon Projects Ltd And Pump Testing Of 11 Boreholes \nAnd One Production Well \n52,000,000 No contract implementation plan 190,044,900 No contract implementation plan 37,393,091 No contract implementation plan \n282,462,800 No contract implementation plan", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 143, "level": 2}}, {"headings_1": {"content": "Project", "page": 143, "level": 2}}, [{"headings_0": {"content": "Management", "page": 143, "level": 2}}, {"headings_1": {"content": "Project", "page": 143, "level": 2}}], [{"headings_0": {"content": "Management", "page": 143, "level": 2}}, {"headings_1": {"content": "Project", "page": 143, "level": 2}}]], "page": 143, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Total 561,900,791", "metadata": {"headings": [{"headings_0": {"content": "| Total 561,900,791", "page": 143, "level": 2}}, {"headings_1": {"content": "Management", "page": 143, "level": 2}}], "page": 143, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "139 \nAppendix 17: Unaccounted for Water Grant Expenditure Sn Invoice Supplier Supplier Description Number Number \nEFT/Chec Payment Amount Audit remarks \nk Number Date \n\\_ \\| \nDN-06 130161 Adima Israel Facilitation For Joint Monitering 5123595 \nDonise \n03/05/2023 4,500,000 No monitoring report \nMB-02 \n412106 Mukidi Dean \nFacilitation For Car Battery And 3092858 22/12/2022 2,560,000 No detailed report to show 826075 Spare For Uaa 844N Under \nstate of water sources Natural Resources Dept \nPE-05 792616 Stabex Payment For Fuel \nInternational Ltd \nTotal \n3574959 01/02/2023 \n140 \n\\_ \n5,858,485 Consumption schedule has no dates of consumption of fuel", "metadata": {"headings": [{"headings_0": {"content": "| Total 561,900,791", "page": 143, "level": 2}}, {"headings_1": {"content": "Management", "page": 143, "level": 2}}, [{"headings_0": {"content": "| Total 561,900,791", "page": 143, "level": 2}}, {"headings_1": {"content": "Management", "page": 143, "level": 2}}], [{"headings_0": {"content": "| Total 561,900,791", "page": 143, "level": 2}}, {"headings_1": {"content": "Management", "page": 143, "level": 2}}], [{"headings_0": {"content": "| Total 561,900,791", "page": 143, "level": 2}}, {"headings_1": {"content": "Management", "page": 143, "level": 2}}], [{"headings_0": {"content": "| Total 561,900,791", "page": 143, "level": 2}}, {"headings_1": {"content": "Management", "page": 143, "level": 2}}], [{"headings_0": {"content": "| Total 561,900,791", "page": 143, "level": 2}}, {"headings_1": {"content": "Management", "page": 143, "level": 2}}], [{"headings_0": {"content": "| Total 561,900,791", "page": 143, "level": 2}}, {"headings_1": {"content": "Management", "page": 143, "level": 2}}], [{"headings_0": {"content": "| Total 561,900,791", "page": 143, "level": 2}}, {"headings_1": {"content": "Management", "page": 143, "level": 2}}], [{"headings_0": {"content": "| Total 561,900,791", "page": 143, "level": 2}}, {"headings_1": {"content": "Management", "page": 143, "level": 2}}], [{"headings_0": {"content": "| Total 561,900,791", "page": 143, "level": 2}}, {"headings_1": {"content": "Management", "page": 143, "level": 2}}], [{"headings_0": {"content": "| Total 561,900,791", "page": 143, "level": 2}}, {"headings_1": {"content": "Management", "page": 143, "level": 2}}]], "page": 143, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12,918,485", "metadata": {"headings": [{"headings_0": {"content": "12,918,485", "page": 144, "level": 2}}, {"headings_1": {"content": "| Total 561,900,791", "page": 143, "level": 2}}], "page": 144, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 18: Implemented UGIFT Activities that were not budgeted \nS/N Invoice Invoice Supplier Description Payment Amount Audit remark Number Date Date \n2 BV-04 \n45103 KARKI BUILDERS AND Payment For \nENGINEERS LTD Construction Of Two \nStaff unit \n3 BV-05 \n45103 KARKI BUILDERS AND Payment For \nENGINEERS LTD Classroom block", "metadata": {"headings": [{"headings_0": {"content": "12,918,485", "page": 144, "level": 2}}, {"headings_1": {"content": "| Total 561,900,791", "page": 143, "level": 2}}], "page": 145, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Construction", "metadata": {"headings": [{"headings_0": {"content": "Construction", "page": 145, "level": 2}}, {"headings_1": {"content": "12,918,485", "page": 144, "level": 2}}], "page": 145, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total \n141 \n28/06/2023 7,459,899 Un budgeted for activities \n28/06/2023 42,050,030 Un budgeted for activities", "metadata": {"headings": [{"headings_0": {"content": "Construction", "page": 145, "level": 2}}, {"headings_1": {"content": "12,918,485", "page": 144, "level": 2}}, [{"headings_0": {"content": "Construction", "page": 145, "level": 2}}, {"headings_1": {"content": "12,918,485", "page": 144, "level": 2}}], [{"headings_0": {"content": "Construction", "page": 145, "level": 2}}, {"headings_1": {"content": "12,918,485", "page": 144, "level": 2}}], [{"headings_0": {"content": "Construction", "page": 145, "level": 2}}, {"headings_1": {"content": "12,918,485", "page": 144, "level": 2}}]], "page": 145, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "49,509,929", "metadata": {"headings": [{"headings_0": {"content": "49,509,929", "page": 145, "level": 2}}, {"headings_1": {"content": "Construction", "page": 145, "level": 2}}], "page": 145, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 19: Contracts without measures to mitigate environmental and social risks Sn Project \nActual Expenditure 1 Construction of a 3 Classroom block at Buhamba COU primary school \n2 Construction of a 2 Classroom block at Kibaire primary school \n3 Construction of a 2 Classroom block at Kigorobya COU primary school 4 Construction of a 3 in one staff unit at Kigaaga primary school \n5 Construction of a 5-stance lined Pit latrine at Kitana Primary school \n\\\\ 6 Renovation of 3 classrooms at Kitoonya primary school \nTotal \n142 \nAudit inspection Remarks 67,655,153 No. measures to mitigate Environmental and social risks in the contract \n47,636,335 No. measures to mitigate Environmental and social risks in the contract \n45,093,907 No measures to mitigate Environmental and social risks in the contract \n30,778,176 No. measures to mitigate Environmental and social risks in the contract \n; \n27,253,752 No. measures to mitigate Environmental and social risks in the contract \n\\_ \n18,227,469 No. measures to mitigate Environmental and social risks in the contract", "metadata": {"headings": [{"headings_0": {"content": "49,509,929", "page": 145, "level": 2}}, {"headings_1": {"content": "Construction", "page": 145, "level": 2}}, [{"headings_0": {"content": "49,509,929", "page": 145, "level": 2}}, {"headings_1": {"content": "Construction", "page": 145, "level": 2}}], [{"headings_0": {"content": "49,509,929", "page": 145, "level": 2}}, {"headings_1": {"content": "Construction", "page": 145, "level": 2}}], [{"headings_0": {"content": "49,509,929", "page": 145, "level": 2}}, {"headings_1": {"content": "Construction", "page": 145, "level": 2}}], [{"headings_0": {"content": "49,509,929", "page": 145, "level": 2}}, {"headings_1": {"content": "Construction", "page": 145, "level": 2}}], [{"headings_0": {"content": "49,509,929", "page": 145, "level": 2}}, {"headings_1": {"content": "Construction", "page": 145, "level": 2}}], [{"headings_0": {"content": "49,509,929", "page": 145, "level": 2}}, {"headings_1": {"content": "Construction", "page": 145, "level": 2}}]], "page": 146, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "236,644,792", "metadata": {"headings": [{"headings_0": {"content": "236,644,792", "page": 146, "level": 2}}, {"headings_1": {"content": "49,509,929", "page": 145, "level": 2}}], "page": 146, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 20: Cost Estimates for procurements Sn PROCUREMEN Particulars \nContractor Contract I remarks T REFERENCE Amount \n1 HOIM834/WRKS Construction Of Three Classroom \nKarki Builders & \n\\| 122,425,059 No BoQ /2022-23/00001 Block At Buhamba Cou Primary \nEngineers Limited", "metadata": {"headings": [{"headings_0": {"content": "236,644,792", "page": 146, "level": 2}}, {"headings_1": {"content": "49,509,929", "page": 145, "level": 2}}, [{"headings_0": {"content": "236,644,792", "page": 146, "level": 2}}, {"headings_1": {"content": "49,509,929", "page": 145, "level": 2}}], [{"headings_0": {"content": "236,644,792", "page": 146, "level": 2}}, {"headings_1": {"content": "49,509,929", "page": 145, "level": 2}}]], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "School", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 147, "level": 2}}, {"headings_1": {"content": "236,644,792", "page": 146, "level": 2}}], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 HOIM834/WRKS Construction Of 2 Classroom Block At Bisoge Enterprises \n82,999,999 No BoQ /2022-23/00004 Kigorobya Muslim Primary School Limited \n3 HOIM834/WRKS Construction Of 2 Classroom Block At Basingo Construction \n83,000,000 No BoQ /2022-23/00002 Kibaire Primary School Company \n4 HOIM834/WRKS Construction Of 2 Classroom Block At Basingo Construction \n83,000,000 No BoQ /2022-23/00003 Kigorobya Cou Primary School", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 147, "level": 2}}, {"headings_1": {"content": "236,644,792", "page": 146, "level": 2}}], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Company", "metadata": {"headings": [{"headings_0": {"content": "Company", "page": 147, "level": 2}}, {"headings_1": {"content": "School", "page": 147, "level": 2}}], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 HOIM834/WRKS Renovation Of 2 Classroom Block At Karki Builders And \n67,500,000 No BoQ /2022- Kitonya Primary School \nEngineers Limited", "metadata": {"headings": [{"headings_0": {"content": "Company", "page": 147, "level": 2}}, {"headings_1": {"content": "School", "page": 147, "level": 2}}], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23/000024", "metadata": {"headings": [{"headings_0": {"content": "23/000024", "page": 147, "level": 2}}, {"headings_1": {"content": "Company", "page": 147, "level": 2}}], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6 HOIM834/WRKS \\| Construction Of 5 Stance Vip Latrine Aliko Consults Limited \n28,842,027 No BoQ", "metadata": {"headings": [{"headings_0": {"content": "23/000024", "page": 147, "level": 2}}, {"headings_1": {"content": "Company", "page": 147, "level": 2}}], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "/2022-", "metadata": {"headings": [{"headings_0": {"content": "/2022-", "page": 147, "level": 1}}, {"headings_1": {"content": "23/000024", "page": 147, "level": 2}}], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "At Haibale Primary School", "metadata": {"headings": [{"headings_0": {"content": "/2022-", "page": 147, "level": 1}}, {"headings_1": {"content": "23/000024", "page": 147, "level": 2}}], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23/000016", "metadata": {"headings": [{"headings_0": {"content": "23/000016", "page": 147, "level": 2}}, {"headings_1": {"content": "/2022-", "page": 147, "level": 1}}], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "HOIM834/WRKS Construction Of 5 Stance Vip Latrine Basingo Construction Co. \n28,935,960 No BoQ /2022- At Kitana Primary School \nLimited", "metadata": {"headings": [{"headings_0": {"content": "23/000016", "page": 147, "level": 2}}, {"headings_1": {"content": "/2022-", "page": 147, "level": 1}}], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23/000017", "metadata": {"headings": [{"headings_0": {"content": "23/000017", "page": 147, "level": 2}}, {"headings_1": {"content": "23/000016", "page": 147, "level": 2}}], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "HOIM834/WRKS Construction Of Staff House At /2022- Kigaaga Primary School", "metadata": {"headings": [{"headings_0": {"content": "23/000017", "page": 147, "level": 2}}, {"headings_1": {"content": "23/000016", "page": 147, "level": 2}}], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23/000005", "metadata": {"headings": [{"headings_0": {"content": "23/000005", "page": 147, "level": 2}}, {"headings_1": {"content": "23/000017", "page": 147, "level": 2}}], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "HOIM834/SPLS/ Supply Of 162 School Desks", "metadata": {"headings": [{"headings_0": {"content": "23/000005", "page": 147, "level": 2}}, {"headings_1": {"content": "23/000017", "page": 147, "level": 2}}], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022-23/000005", "metadata": {"headings": [{"headings_0": {"content": "2022-23/000005", "page": 147, "level": 2}}, {"headings_1": {"content": "23/000005", "page": 147, "level": 2}}], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Karki Builders And \n107,684,381 No BoQ Engineers Limited \nBamusifield Services \n43,707,600 No proforma invoice Limited \nTotal 648,095,026 \\| \n143 \nAppendix 21: Representation of User Departments Lower Local government or community on the Evaluation committee Sn PROCUREMENT Particulars \nREFERENCE \n1 HOIM834/WRKS/2022- Construction Of Three \nContractor Contract Evaluation team Amount \nKarki \n122,425,059 \\|e Barongo Edward \u2014 Roads inspector,", "metadata": {"headings": [{"headings_0": {"content": "2022-23/000005", "page": 147, "level": 2}}, {"headings_1": {"content": "23/000005", "page": 147, "level": 2}}, [{"headings_0": {"content": "2022-23/000005", "page": 147, "level": 2}}, {"headings_1": {"content": "23/000005", "page": 147, "level": 2}}], [{"headings_0": {"content": "2022-23/000005", "page": 147, "level": 2}}, {"headings_1": {"content": "23/000005", "page": 147, "level": 2}}], [{"headings_0": {"content": "2022-23/000005", "page": 147, "level": 2}}, {"headings_1": {"content": "23/000005", "page": 147, "level": 2}}], [{"headings_0": {"content": "2022-23/000005", "page": 147, "level": 2}}, {"headings_1": {"content": "23/000005", "page": 147, "level": 2}}], [{"headings_0": {"content": "2022-23/000005", "page": 147, "level": 2}}, {"headings_1": {"content": "23/000005", "page": 147, "level": 2}}]], "page": 147, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23/00001", "metadata": {"headings": [{"headings_0": {"content": "23/00001", "page": 148, "level": 2}}, {"headings_1": {"content": "2022-23/000005", "page": 147, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Classroom Block At Buhamba Builders & Cou Primary School", "metadata": {"headings": [{"headings_0": {"content": "23/00001", "page": 148, "level": 2}}, {"headings_1": {"content": "2022-23/000005", "page": 147, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 148, "level": 2}}, {"headings_1": {"content": "23/00001", "page": 148, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Limited 2 HOIM834/WRKS/2022- Construction Of 2 Classroom Bisoge", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 148, "level": 2}}, {"headings_1": {"content": "23/00001", "page": 148, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23/00004", "metadata": {"headings": [{"headings_0": {"content": "23/00004", "page": 148, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 148, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Block At Kigorobya Muslim Enterprises Primary School \nLimited \n3 HOIM834/WRKS/2022- Construction Of 2 Classroom Basingo", "metadata": {"headings": [{"headings_0": {"content": "23/00004", "page": 148, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 148, "level": 2}}, [{"headings_0": {"content": "23/00004", "page": 148, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 148, "level": 2}}], [{"headings_0": {"content": "23/00004", "page": 148, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 148, "level": 2}}]], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23/00002", "metadata": {"headings": [{"headings_0": {"content": "23/00002", "page": 148, "level": 1}}, {"headings_1": {"content": "23/00004", "page": 148, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Block At Kibaire Primary School Construction", "metadata": {"headings": [{"headings_0": {"content": "23/00002", "page": 148, "level": 1}}, {"headings_1": {"content": "23/00004", "page": 148, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Company", "metadata": {"headings": [{"headings_0": {"content": "Company", "page": 148, "level": 2}}, {"headings_1": {"content": "23/00002", "page": 148, "level": 1}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 HOIM834/WRKS/2022- Construction Of 2 Classroom", "metadata": {"headings": [{"headings_0": {"content": "Company", "page": 148, "level": 2}}, {"headings_1": {"content": "23/00002", "page": 148, "level": 1}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Basingo", "metadata": {"headings": [{"headings_0": {"content": "Basingo", "page": 148, "level": 2}}, {"headings_1": {"content": "Company", "page": 148, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "23/00003", "metadata": {"headings": [{"headings_0": {"content": "23/00003", "page": 148, "level": 2}}, {"headings_1": {"content": "Basingo", "page": 148, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Block At Kigorobya Cou Primary Construction", "metadata": {"headings": [{"headings_0": {"content": "23/00003", "page": 148, "level": 2}}, {"headings_1": {"content": "Basingo", "page": 148, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "School", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 148, "level": 2}}, {"headings_1": {"content": "23/00003", "page": 148, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Company", "metadata": {"headings": [{"headings_0": {"content": "Company", "page": 148, "level": 2}}, {"headings_1": {"content": "School", "page": 148, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "x \n5 HOIM834/WRKS/2022- Renovation Of 2 Classroom \nKarki", "metadata": {"headings": [{"headings_0": {"content": "Company", "page": 148, "level": 2}}, {"headings_1": {"content": "School", "page": 148, "level": 2}}, [{"headings_0": {"content": "Company", "page": 148, "level": 2}}, {"headings_1": {"content": "School", "page": 148, "level": 2}}]], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23/000024", "metadata": {"headings": [{"headings_0": {"content": "23/000024", "page": 148, "level": 1}}, {"headings_1": {"content": "Company", "page": 148, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Block At Kitonya Primary \nBuilders And School", "metadata": {"headings": [{"headings_0": {"content": "23/000024", "page": 148, "level": 1}}, {"headings_1": {"content": "Company", "page": 148, "level": 2}}, [{"headings_0": {"content": "23/000024", "page": 148, "level": 1}}, {"headings_1": {"content": "Company", "page": 148, "level": 2}}]], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000024", "page": 148, "level": 1}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Limited \n\\| \n6 HOIM834/WRKS/2022- Construction Of 5 Stance Vip Aliko", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000024", "page": 148, "level": 1}}, [{"headings_0": {"content": "Engineers", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000024", "page": 148, "level": 1}}]], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23/000016", "metadata": {"headings": [{"headings_0": {"content": "23/000016", "page": 148, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 148, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Latrine At Haibale Primary \nConsults School \nLimited \n7 HOIM834/WRKS/2022- Construction Of 5 Stance Vip Basingo", "metadata": {"headings": [{"headings_0": {"content": "23/000016", "page": 148, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 148, "level": 2}}, [{"headings_0": {"content": "23/000016", "page": 148, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 148, "level": 2}}], [{"headings_0": {"content": "23/000016", "page": 148, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 148, "level": 2}}]], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23/000017", "metadata": {"headings": [{"headings_0": {"content": "23/000017", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000016", "page": 148, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Latrine At Kitana Primary \nConstruction School \nCo. Limited \n8 HOIM834/WRKS/2022- Construction Of Staff House At Karki", "metadata": {"headings": [{"headings_0": {"content": "23/000017", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000016", "page": 148, "level": 2}}, [{"headings_0": {"content": "23/000017", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000016", "page": 148, "level": 2}}], [{"headings_0": {"content": "23/000017", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000016", "page": 148, "level": 2}}], [{"headings_0": {"content": "23/000017", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000016", "page": 148, "level": 2}}]], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e Nyamhunge Caroline \u2014 Inspector of schools, e Asiimwe Patricia \u2014 Medical records officer, \ne Mukidi Dean \u2014 Assistant water Officer 82,999,999 \\|e Barongo Edward \u2014 Roads inspector, \ne Nyamhunge Caroline \u2014 Inspector of schools, o Asiimwe Patricia \u2014 Medical records officer, Mukidi Dean Assistant water Officer \n\u2014 \n83,000,000 \\|e Barongo Edward \u2014 Roads inspector, \ne Nyamhunge Caroline \u2014 Inspector of schools, e Asiimwe Patricia \u2014 Medical records officer, Mukidi Dean \u2014 Assistant water Officer 83,000,000 \\|e Barongo Edward \u2014 Roads inspector, \ne Nyamhunge Caroline \u2014 Inspector of schools, e Asiimwe Patricia \u2014 Medical records officer, Mukidi Dean \u2014 Assistant water Officer 67,500,000 Je Byenume \u2014 District Health inspector, \ne Busajja Christopher \u2014 Education Officer, \ne Mukidi Dean - Assistant water Officer \n\\_ 28,842,027 \\|e Byenume \u2014 District Health inspector, \ne Busajja Christopher \u2014 Education Officer, \nMukidi Dean \u2014 Assistant water Officer 28,935,960 \\|e Byenume \u2014 District Health inspector, \ne Busajja Christopher \u2014 Education Officer, \nMukidi Dean \u2014 Assistant water Officer 107,684,381 \\|e Barongo Edward \u2014 Roads inspector,", "metadata": {"headings": [{"headings_0": {"content": "23/000017", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000016", "page": 148, "level": 2}}, [{"headings_0": {"content": "23/000017", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000016", "page": 148, "level": 2}}], [{"headings_0": {"content": "23/000017", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000016", "page": 148, "level": 2}}], [{"headings_0": {"content": "23/000017", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000016", "page": 148, "level": 2}}], [{"headings_0": {"content": "23/000017", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000016", "page": 148, "level": 2}}], [{"headings_0": {"content": "23/000017", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000016", "page": 148, "level": 2}}], [{"headings_0": {"content": "23/000017", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000016", "page": 148, "level": 2}}]], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23/000005", "metadata": {"headings": [{"headings_0": {"content": "23/000005", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000017", "page": 148, "level": 2}}], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kigaaga Primary School \nBuilders And e Nyamhunge Caroline \u2014 Inspector of schools, \n144 \n\\| \n9 HOIM834/SPLS/2022- Supply Of 162 School Desks", "metadata": {"headings": [{"headings_0": {"content": "23/000005", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000017", "page": 148, "level": 2}}, [{"headings_0": {"content": "23/000005", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000017", "page": 148, "level": 2}}], [{"headings_0": {"content": "23/000005", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000017", "page": 148, "level": 2}}], [{"headings_0": {"content": "23/000005", "page": 148, "level": 2}}, {"headings_1": {"content": "23/000017", "page": 148, "level": 2}}]], "page": 148, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23/000005", "metadata": {"headings": [{"headings_0": {"content": "23/000005", "page": 149, "level": 2}}, {"headings_1": {"content": "23/000005", "page": 148, "level": 2}}], "page": 149, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Engineers", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 149, "level": 2}}, {"headings_1": {"content": "23/000005", "page": 149, "level": 2}}], "page": 149, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o Asiimwe Patricia \u2014 Medical records officer, Limited \nMukidi Dean \u2014 Assistant water Officer", "metadata": {"headings": [{"headings_0": {"content": "Engineers", "page": 149, "level": 2}}, {"headings_1": {"content": "23/000005", "page": 149, "level": 2}}], "page": 149, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bamusifield", "metadata": {"headings": [{"headings_0": {"content": "Bamusifield", "page": 149, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 149, "level": 2}}], "page": 149, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "43,707,600 \\|e Byenume \u2014 District Health inspector, Services \nLimited \no Busajja Christopher \u2014 Education Officer,", "metadata": {"headings": [{"headings_0": {"content": "Bamusifield", "page": 149, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 149, "level": 2}}, [{"headings_0": {"content": "Bamusifield", "page": 149, "level": 2}}, {"headings_1": {"content": "Engineers", "page": 149, "level": 2}}]], "page": 149, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Total 648,095,026", "metadata": {"headings": [{"headings_0": {"content": "| Total 648,095,026", "page": 149, "level": 2}}, {"headings_1": {"content": "Bamusifield", "page": 149, "level": 2}}], "page": 149, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "145 \nMukidi Dean \u2014 Assistant water Officer \nAppendix 22: Inaccurate Bid Opening Record in the Evaluation reports Sn PROCUREMENT Particulars \nBidder Name \nAmount Quoted at Actual Bid Amount REFERENCE Bid Opening \n1 HOIM834/WRKS/2022- Construction Of 2 Classroom Block At Kigorobya Bisoge Enterprises 23/00004 Muslim Primary School Limited \n\\| \n\\_ \n2 HOIM834/WRKS/2022- Construction Of 2 Classroom Block At Kibaire Basingo 23/00002 Primary School Construction", "metadata": {"headings": [{"headings_0": {"content": "| Total 648,095,026", "page": 149, "level": 2}}, {"headings_1": {"content": "Bamusifield", "page": 149, "level": 2}}, [{"headings_0": {"content": "| Total 648,095,026", "page": 149, "level": 2}}, {"headings_1": {"content": "Bamusifield", "page": 149, "level": 2}}], [{"headings_0": {"content": "| Total 648,095,026", "page": 149, "level": 2}}, {"headings_1": {"content": "Bamusifield", "page": 149, "level": 2}}], [{"headings_0": {"content": "| Total 648,095,026", "page": 149, "level": 2}}, {"headings_1": {"content": "Bamusifield", "page": 149, "level": 2}}], [{"headings_0": {"content": "| Total 648,095,026", "page": 149, "level": 2}}, {"headings_1": {"content": "Bamusifield", "page": 149, "level": 2}}], [{"headings_0": {"content": "| Total 648,095,026", "page": 149, "level": 2}}, {"headings_1": {"content": "Bamusifield", "page": 149, "level": 2}}], [{"headings_0": {"content": "| Total 648,095,026", "page": 149, "level": 2}}, {"headings_1": {"content": "Bamusifield", "page": 149, "level": 2}}]], "page": 149, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Company", "metadata": {"headings": [{"headings_0": {"content": "Company", "page": 150, "level": 2}}, {"headings_1": {"content": "| Total 648,095,026", "page": 149, "level": 2}}], "page": 150, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "80,000,000 82,999,999 \n\\_ 78,808,907 82,808,907 \nTotal 158,808,907 165,808,906 \n146", "metadata": {"headings": [{"headings_0": {"content": "Company", "page": 150, "level": 2}}, {"headings_1": {"content": "| Total 648,095,026", "page": 149, "level": 2}}, [{"headings_0": {"content": "Company", "page": 150, "level": 2}}, {"headings_1": {"content": "| Total 648,095,026", "page": 149, "level": 2}}], [{"headings_0": {"content": "Company", "page": 150, "level": 2}}, {"headings_1": {"content": "| Total 648,095,026", "page": 149, "level": 2}}], [{"headings_0": {"content": "Company", "page": 150, "level": 2}}, {"headings_1": {"content": "| Total 648,095,026", "page": 149, "level": 2}}]], "page": 150, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PROCUREMENT", "metadata": {"headings": [{"headings_0": {"content": "PROCUREMENT", "page": 151, "level": 2}}, {"headings_1": {"content": "Company", "page": 150, "level": 2}}], "page": 151, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sn REFERENCE Particulars Contractor Contract Amount Audit remarks 1 HOIM834/WRKS/2022-23/000024 Renovation Of 2 Karki Builders And \nClassroom Block At Engineers Limited \nKitonya Primary School \n2 HOIM834/WRKS/2022-23/000016 Construction Of 5 Stance Aliko Consults Limited Vip Latrine At Haibale \nPrimary School \n3 HOIM834/WRKS/2022-23/000017 Construction Of 5 Stance Basingo Construction Vip Latrine At Kitana Co. Limited \nPrimary School \n4 HOIM834/SPLS/2022-23/000005 Supply Of 162 School Bamusifield Services Desks Limited \nTotal \n147", "metadata": {"headings": [{"headings_0": {"content": "PROCUREMENT", "page": 151, "level": 2}}, {"headings_1": {"content": "Company", "page": 150, "level": 2}}, [{"headings_0": {"content": "PROCUREMENT", "page": 151, "level": 2}}, {"headings_1": {"content": "Company", "page": 150, "level": 2}}], [{"headings_0": {"content": "PROCUREMENT", "page": 151, "level": 2}}, {"headings_1": {"content": "Company", "page": 150, "level": 2}}], [{"headings_0": {"content": "PROCUREMENT", "page": 151, "level": 2}}, {"headings_1": {"content": "Company", "page": 150, "level": 2}}], [{"headings_0": {"content": "PROCUREMENT", "page": 151, "level": 2}}, {"headings_1": {"content": "Company", "page": 150, "level": 2}}], [{"headings_0": {"content": "PROCUREMENT", "page": 151, "level": 2}}, {"headings_1": {"content": "Company", "page": 150, "level": 2}}]], "page": 151, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "67,500,000", "metadata": {"headings": [{"headings_0": {"content": "67,500,000", "page": 151, "level": 2}}, {"headings_1": {"content": "PROCUREMENT", "page": 151, "level": 2}}], "page": 151, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No signature of member of contracts committee on form 10", "metadata": {"headings": [{"headings_0": {"content": "67,500,000", "page": 151, "level": 2}}, {"headings_1": {"content": "PROCUREMENT", "page": 151, "level": 2}}], "page": 151, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "28,842,027", "metadata": {"headings": [{"headings_0": {"content": "28,842,027", "page": 151, "level": 2}}, {"headings_1": {"content": "67,500,000", "page": 151, "level": 2}}], "page": 151, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No signature of member of contracts committee on form 10 \n28,935,960 \nNo signature of member of contracts committee on form 10 \n43,707,600 No signature of \\| member of contracts committee on form 10", "metadata": {"headings": [{"headings_0": {"content": "28,842,027", "page": 151, "level": 2}}, {"headings_1": {"content": "67,500,000", "page": 151, "level": 2}}, [{"headings_0": {"content": "28,842,027", "page": 151, "level": 2}}, {"headings_1": {"content": "67,500,000", "page": 151, "level": 2}}], [{"headings_0": {"content": "28,842,027", "page": 151, "level": 2}}, {"headings_1": {"content": "67,500,000", "page": 151, "level": 2}}]], "page": 151, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "168,985,587", "metadata": {"headings": [{"headings_0": {"content": "168,985,587", "page": 151, "level": 2}}, {"headings_1": {"content": "28,842,027", "page": 151, "level": 2}}], "page": 151, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 24: Absence of contract implementation plans Sn PROCUREMENT Particulars \nContractor Contract Amount Audit Remarks", "metadata": {"headings": [{"headings_0": {"content": "168,985,587", "page": 151, "level": 2}}, {"headings_1": {"content": "28,842,027", "page": 151, "level": 2}}, [{"headings_0": {"content": "168,985,587", "page": 151, "level": 2}}, {"headings_1": {"content": "28,842,027", "page": 151, "level": 2}}]], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| REFERENCE", "metadata": {"headings": [{"headings_0": {"content": "| REFERENCE", "page": 152, "level": 3}}, {"headings_1": {"content": "168,985,587", "page": 151, "level": 2}}], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 HOIM834/WRKS/2022- Construction Of Three Classroom Block At Karki Builders & 23/00001 Buhamba Cou Primary School Engineers Limited \n2 HOIM834/WRKS/2022- Construction Of 2 Classroom Block At Kigorobya Bisoge Enterprises \n7 122,425,059 No implementation plan \n\\| \n82,999,999 No \n23/00004 Muslim Primary School Limited implementation", "metadata": {"headings": [{"headings_0": {"content": "| REFERENCE", "page": 152, "level": 3}}, {"headings_1": {"content": "168,985,587", "page": 151, "level": 2}}, [{"headings_0": {"content": "| REFERENCE", "page": 152, "level": 3}}, {"headings_1": {"content": "168,985,587", "page": 151, "level": 2}}], [{"headings_0": {"content": "| REFERENCE", "page": 152, "level": 3}}, {"headings_1": {"content": "168,985,587", "page": 151, "level": 2}}]], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 152, "level": 2}}, {"headings_1": {"content": "| REFERENCE", "page": 152, "level": 3}}], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \\_ \n3 HOIM834/WRKS/2022- Construction Of 2 Classroom Block At Kibaire Basingo Construction \n83,000,000 No \n23/00002 Primary School Company implementation", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 152, "level": 2}}, {"headings_1": {"content": "| REFERENCE", "page": 152, "level": 3}}, [{"headings_0": {"content": "plan", "page": 152, "level": 2}}, {"headings_1": {"content": "| REFERENCE", "page": 152, "level": 3}}]], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 152, "level": 2}}, {"headings_1": {"content": "plan", "page": 152, "level": 2}}], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ 4 HOIM834/WRKS/2022- Construction Of 2 Classroom Block At Kigorobya\\_ Basingo Construction \n83,000,000 No \n23/00003 Cou Primary School Company implementation", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 152, "level": 2}}, {"headings_1": {"content": "plan", "page": 152, "level": 2}}, [{"headings_0": {"content": "plan", "page": 152, "level": 2}}, {"headings_1": {"content": "plan", "page": 152, "level": 2}}]], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 152, "level": 2}}, {"headings_1": {"content": "plan", "page": 152, "level": 2}}], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 5 HOIM834/WRKS/2022- Renovation Of 2 Classroom Block At Kitonya Karki Builders And \n67,500,000 No \n23/000024 Primary School Engineers Limited implementation", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 152, "level": 2}}, {"headings_1": {"content": "plan", "page": 152, "level": 2}}, [{"headings_0": {"content": "plan", "page": 152, "level": 2}}, {"headings_1": {"content": "plan", "page": 152, "level": 2}}]], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 2}}], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6 HOIM834/WRKS/2022- Construction Of 5 Stance Vip Latrine At Haibale Aliko Consults Limited \n28,842,027 No \n23/000016 Primary School implementation", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 2}}], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 HOIM834/WRKS/2022- Construction Of 5 Stance Vip Latrine At Kitana Basingo Construction \n28,935,960 No \n23/000017 Primary School Co. Limited implementation \\| plan \n8 HOIM834/WRKS/2022- Construction Of Staff House At Kigaaga Primary Karki Builders And \n107,684,381 No \n23/000005 School Engineers Limited implementation \n9 HOIM834/SPLS/2022- Supply Of 162 School Desks", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}, [{"headings_0": {"content": "plan", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}], [{"headings_0": {"content": "plan", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}]], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bamusifield Services 43,707,600 No 23/000005 Limited implementation", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "648,095,026", "metadata": {"headings": [{"headings_0": {"content": "648,095,026", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "148 \nSn PROCUREMENT REFERENCE Particulars \nContractor Contract Audit Remarks Amount \n1 HOIM834/WRKS/2022-23/00001 Construction Of Three Classroom Block \\| Karki Builders & \nAt Buhamba Cou Primary School Engineers Limited \n2 HOIM834/WRKS/2022-23/00004 Construction Of 2 Classroom Block At Bisoge Enterprises \nKigorobya Muslim Primary School Limited \n3 HOIM834/WRKS/2022-23/00002 Construction Of 2 Classroom Block At Basingo Construction \n122,425,059 No site meeting minutes 82,999,999 No site meeting minutes 83,000,000 No site meeting Kibaire Primary School Company \\_\\_ minutes 4 HOIM834/WRKS/2022-23/00003 Construction Of 2 Classroom Block At Basingo Construction \nKigorobya Cou Primary School Company \n5 HOIM834/WRKS/2022-23/000024 Renovation Of 2 Classroom Block At Karki Builders And \nKitonya Primary School Engineers Limited \n6 HOIM834/WRKS/2022-23/000016 Construction Of 5 Stance Vip Latrine At Aliko Consults Limited \nHaibale Primary School \n7 HOIM834/WRKS/2022-23/000017 Construction Of 5 Stance Vip Latrine At Basingo Construction Co. \n83,000,000 No site meeting minutes 67,500,000 No site meeting minutes 28,842,027 No site meeting minutes 28,935,960 No site meeting Kitana Primary School Limited minutes 8 \\| HOIM834/WRKS/2022-23/000005 Construction Of Staff House At Kigaaga Karki Builders And \n107,684,381 No site meeting \\| Primary School Engineers Limited minutes Total \\| 604,387,426 \\| \n149 \nAppendix 26: Inspection of service delivery indicators under Education Development Grant Sn Activity details \nTotal Pictorial evidence", "metadata": {"headings": [{"headings_0": {"content": "648,095,026", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}, [{"headings_0": {"content": "648,095,026", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}], [{"headings_0": {"content": "648,095,026", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}], [{"headings_0": {"content": "648,095,026", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}], [{"headings_0": {"content": "648,095,026", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}], [{"headings_0": {"content": "648,095,026", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}], [{"headings_0": {"content": "648,095,026", "page": 152, "level": 1}}, {"headings_1": {"content": "plan", "page": 152, "level": 1}}]], "page": 152, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 154, "level": 2}}, {"headings_1": {"content": "648,095,026", "page": 152, "level": 1}}], "page": 154, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 154, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 154, "level": 2}}], "page": 154, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Renovation of 3 classrooms at 18,227,469 Kitoonya primary school", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 154, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 154, "level": 2}}], "page": 154, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "en a", "metadata": {"headings": [{"headings_0": {"content": "en a", "page": 154, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 154, "level": 1}}], "page": 154, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee \nConstruction Of 3 Classroom Block At 67,655,153 Buhamba P/P \nz \u00ae \n> Summary of findings (Time, Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "en a", "page": 154, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 154, "level": 1}}, [{"headings_0": {"content": "en a", "page": 154, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 154, "level": 1}}], [{"headings_0": {"content": "en a", "page": 154, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 154, "level": 1}}], [{"headings_0": {"content": "en a", "page": 154, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 154, "level": 1}}]], "page": 154, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 154, "level": 2}}, {"headings_1": {"content": "en a", "page": 154, "level": 3}}], "page": 154, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "100 Fruit trees and 10 indigenous \ntrees were not plant as required in \n29 the Bills of Quantities", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 154, "level": 2}}, {"headings_1": {"content": "en a", "page": 154, "level": 3}}], "page": 154, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "cn", "metadata": {"headings": [{"headings_0": {"content": "cn", "page": 154, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 154, "level": 2}}], "page": 154, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There was no fire extinguisher as required in the Bills of Quantities. Trees and Grass were not planted as required in the Bills of Quantities. One classroom was not occupied by the pupils thus it was not in use. \nVIvdAVM 'Od Old OTIOdYV SHI", "metadata": {"headings": [{"headings_0": {"content": "cn", "page": 154, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 154, "level": 2}}, [{"headings_0": {"content": "cn", "page": 154, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 154, "level": 2}}]], "page": 154, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "x08 DL YOLIGNY", "metadata": {"headings": [{"headings_0": {"content": "x08 DL YOLIGNY", "page": 154, "level": 2}}, {"headings_1": {"content": "cn", "page": 154, "level": 2}}], "page": 154, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2018E80", "metadata": {"headings": [{"headings_0": {"content": "\u2018E80", "page": 154, "level": 1}}, {"headings_1": {"content": "x08 DL YOLIGNY", "page": 154, "level": 2}}], "page": 154, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 VMBDVM 150 \u2018GVO\" VYANA5D ly i \n", "metadata": {"headings": [{"headings_0": {"content": "\u2018E80", "page": 154, "level": 1}}, {"headings_1": {"content": "x08 DL YOLIGNY", "page": 154, "level": 2}}, [{"headings_0": {"content": "\u2018E80", "page": 154, "level": 1}}, {"headings_1": {"content": "x08 DL YOLIGNY", "page": 154, "level": 2}}]], "page": 154, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Construction of 2 Classroom Block 45,093,907 Construction At Kigorobya Cou P/S", "metadata": {"headings": [{"headings_0": {"content": "\u2018E80", "page": 154, "level": 1}}, {"headings_1": {"content": "x08 DL YOLIGNY", "page": 154, "level": 2}}], "page": 155, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\u2018E80", "page": 154, "level": 1}}, {"headings_1": {"content": "x08 DL YOLIGNY", "page": 154, "level": 2}}], "page": 155, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Construction of 5 Stance Pit Latrine at 27,253,752 Kitana P/S", "metadata": {"headings": [{"headings_0": {"content": "\u2018E80", "page": 154, "level": 1}}, {"headings_1": {"content": "x08 DL YOLIGNY", "page": 154, "level": 2}}], "page": 155, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "151 \nThere was no fire extinguisher as required in the Bills of Quantities \nUnlevelled floor that floods whenever it rains. \nThere was poor workmanship of the manhole cover. \nThe water tank fixed was not \nfunctional \nMs", "metadata": {"headings": [{"headings_0": {"content": "\u2018E80", "page": 154, "level": 1}}, {"headings_1": {"content": "x08 DL YOLIGNY", "page": 154, "level": 2}}, [{"headings_0": {"content": "\u2018E80", "page": 154, "level": 1}}, {"headings_1": {"content": "x08 DL YOLIGNY", "page": 154, "level": 2}}], [{"headings_0": {"content": "\u2018E80", "page": 154, "level": 1}}, {"headings_1": {"content": "x08 DL YOLIGNY", "page": 154, "level": 2}}], [{"headings_0": {"content": "\u2018E80", "page": 154, "level": 1}}, {"headings_1": {"content": "x08 DL YOLIGNY", "page": 154, "level": 2}}], [{"headings_0": {"content": "\u2018E80", "page": 154, "level": 1}}, {"headings_1": {"content": "x08 DL YOLIGNY", "page": 154, "level": 2}}], [{"headings_0": {"content": "\u2018E80", "page": 154, "level": 1}}, {"headings_1": {"content": "x08 DL YOLIGNY", "page": 154, "level": 2}}], [{"headings_0": {"content": "\u2018E80", "page": 154, "level": 1}}, {"headings_1": {"content": "x08 DL YOLIGNY", "page": 154, "level": 2}}]], "page": 155, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RE ae", "metadata": {"headings": [{"headings_0": {"content": "RE ae", "page": 156, "level": 5}}, {"headings_1": {"content": "\u2018E80", "page": 154, "level": 1}}], "page": 156, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "RE", "metadata": {"headings": [{"headings_0": {"content": "RE", "page": 156, "level": 1}}, {"headings_1": {"content": "RE ae", "page": 156, "level": 5}}], "page": 156, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "te NE BeOS", "metadata": {"headings": [{"headings_0": {"content": "te NE BeOS", "page": 156, "level": 1}}, {"headings_1": {"content": "RE", "page": 156, "level": 1}}], "page": 156, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "nef Hi", "metadata": {"headings": [{"headings_0": {"content": "nef Hi", "page": 156, "level": 2}}, {"headings_1": {"content": "te NE BeOS", "page": 156, "level": 1}}], "page": 156, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "aie BN", "metadata": {"headings": [{"headings_0": {"content": "nef Hi", "page": 156, "level": 2}}, {"headings_1": {"content": "te NE BeOS", "page": 156, "level": 1}}], "page": 156, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "oi", "metadata": {"headings": [{"headings_0": {"content": "oi", "page": 156, "level": 2}}, {"headings_1": {"content": "nef Hi", "page": 156, "level": 2}}], "page": 156, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Est", "metadata": {"headings": [{"headings_0": {"content": "Est", "page": 156, "level": 2}}, {"headings_1": {"content": "oi", "page": 156, "level": 2}}], "page": 156, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of a 3 in one staff unit at", "metadata": {"headings": [{"headings_0": {"content": "Est", "page": 156, "level": 2}}, {"headings_1": {"content": "oi", "page": 156, "level": 2}}], "page": 157, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30,778,176", "metadata": {"headings": [{"headings_0": {"content": "30,778,176", "page": 157, "level": 2}}, {"headings_1": {"content": "Est", "page": 156, "level": 2}}], "page": 157, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kigaaga primary school \nConstruction of 2 Classroom Block 47,636,335 Construction At Kibaire P/S \nThere was no wardrobe provision in the staff house as required in the Bills of Quantities. \nula HET YOIERTENEHT\u00ab \nDENN SCHOORF\u00c4RTUTIE \nIB was not use \nThe Staff house \nyet in at SERUM 5 \nthe time of inspection \nSIR TURN: Ki\\} SR \naFawela sia. fa latl FV. \nMiele \nThe contractor constructed one rump at the VIP Latrine contrary to two rumps required as per the bills of", "metadata": {"headings": [{"headings_0": {"content": "30,778,176", "page": 157, "level": 2}}, {"headings_1": {"content": "Est", "page": 156, "level": 2}}, [{"headings_0": {"content": "30,778,176", "page": 157, "level": 2}}, {"headings_1": {"content": "Est", "page": 156, "level": 2}}], [{"headings_0": {"content": "30,778,176", "page": 157, "level": 2}}, {"headings_1": {"content": "Est", "page": 156, "level": 2}}], [{"headings_0": {"content": "30,778,176", "page": 157, "level": 2}}, {"headings_1": {"content": "Est", "page": 156, "level": 2}}], [{"headings_0": {"content": "30,778,176", "page": 157, "level": 2}}, {"headings_1": {"content": "Est", "page": 156, "level": 2}}]], "page": 157, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quantities", "metadata": {"headings": [{"headings_0": {"content": "Quantities", "page": 157, "level": 2}}, {"headings_1": {"content": "30,778,176", "page": 157, "level": 2}}], "page": 157, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There contractor did not plant grass, pine and fruit trees as required in the bills of quantities. \nThe contractors installed a plastic tank instead of a stainless steel water \ntank. \nWorks were done in time \nClassrooms were occupied and", "metadata": {"headings": [{"headings_0": {"content": "Quantities", "page": 157, "level": 2}}, {"headings_1": {"content": "30,778,176", "page": 157, "level": 2}}, [{"headings_0": {"content": "Quantities", "page": 157, "level": 2}}, {"headings_1": {"content": "30,778,176", "page": 157, "level": 2}}], [{"headings_0": {"content": "Quantities", "page": 157, "level": 2}}, {"headings_1": {"content": "30,778,176", "page": 157, "level": 2}}], [{"headings_0": {"content": "Quantities", "page": 157, "level": 2}}, {"headings_1": {"content": "30,778,176", "page": 157, "level": 2}}], [{"headings_0": {"content": "Quantities", "page": 157, "level": 2}}, {"headings_1": {"content": "30,778,176", "page": 157, "level": 2}}]], "page": 157, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "functional", "metadata": {"headings": [{"headings_0": {"content": "functional", "page": 157, "level": 1}}, {"headings_1": {"content": "Quantities", "page": 157, "level": 2}}], "page": 157, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The works were done in line with the requirements of the Bills of Quantities", "metadata": {"headings": [{"headings_0": {"content": "functional", "page": 157, "level": 1}}, {"headings_1": {"content": "Quantities", "page": 157, "level": 2}}], "page": 157, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "236,644,792 |", "metadata": {"headings": [{"headings_0": {"content": "236,644,792 |", "page": 157, "level": 2}}, {"headings_1": {"content": "functional", "page": 157, "level": 1}}], "page": 157, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "153 \nAppendix 27; Unaccounted for DRDIP operational Expenditure Invoice Supplier Description \nEFT/Ch Payment Amount Unaccounted Dept Audit remarks Number eck Date Paid Name Number \n. \nKUNI-04 Musinguzi \\| Service And Maintanance Of 6434086 28/06/2023 2,000,000 2,000,000 Production No & post pre", "metadata": {"headings": [{"headings_0": {"content": "236,644,792 |", "page": 157, "level": 2}}, {"headings_1": {"content": "functional", "page": 157, "level": 1}}, [{"headings_0": {"content": "236,644,792 |", "page": 157, "level": 2}}, {"headings_1": {"content": "functional", "page": 157, "level": 1}}], [{"headings_0": {"content": "236,644,792 |", "page": 157, "level": 2}}, {"headings_1": {"content": "functional", "page": 157, "level": 1}}]], "page": 157, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bbabara Vehicle", "metadata": {"headings": [{"headings_0": {"content": "Bbabara Vehicle", "page": 158, "level": 2}}, {"headings_1": {"content": "236,644,792 |", "page": 157, "level": 2}}], "page": 158, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "inspection report -", "metadata": {"headings": [{"headings_0": {"content": "Bbabara Vehicle", "page": 158, "level": 2}}, {"headings_1": {"content": "236,644,792 |", "page": 157, "level": 2}}], "page": 158, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Deogratias", "metadata": {"headings": [{"headings_0": {"content": "Deogratias", "page": 158, "level": 2}}, {"headings_1": {"content": "Bbabara Vehicle", "page": 158, "level": 2}}], "page": 158, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2,000,000", "metadata": {"headings": [{"headings_0": {"content": "2,000,000", "page": 158, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 158, "level": 2}}], "page": 158, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "855218 \n\\_ \n7 \nDIP-O1 Kajura Charles DRDIP Implementation Quartly 6431872 28/06/2023 1,515,000 1,515,000 Production No payment sheets, No 826026 Review Meetings With \nattendance - 990,000 Politicians \nEu \nMACU-01 Immaculate Facilitation For Specific Training 3866508 22/02/2023 4,839,000 4,839,000 Production No payment sheets, No Kunihira For Beneficiary Groups To Focus \nattendance - 4,239,000 Cf910061069Pc On Enterprise Mgt And Saving \nk \nInventry \nKUNI-03 Nyangoma Technical Support \nJoseline 826067 (Implimentation Support) \n6435128 28/06/2023 1,494,000 \nKUNI-02 Nyangoma Specific Training For Beneficiary 6435128 28/06/2023 4,839,000 Joseline 826067 Groups \n\\| \n. \n786,000 Production No fuel receipts -", "metadata": {"headings": [{"headings_0": {"content": "2,000,000", "page": 158, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 158, "level": 2}}, [{"headings_0": {"content": "2,000,000", "page": 158, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 158, "level": 2}}], [{"headings_0": {"content": "2,000,000", "page": 158, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 158, "level": 2}}], [{"headings_0": {"content": "2,000,000", "page": 158, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 158, "level": 2}}], [{"headings_0": {"content": "2,000,000", "page": 158, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 158, "level": 2}}], [{"headings_0": {"content": "2,000,000", "page": 158, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 158, "level": 2}}], [{"headings_0": {"content": "2,000,000", "page": 158, "level": 1}}, {"headings_1": {"content": "Deogratias", "page": 158, "level": 2}}]], "page": 158, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "786,000", "metadata": {"headings": [{"headings_0": {"content": "786,000", "page": 158, "level": 3}}, {"headings_1": {"content": "2,000,000", "page": 158, "level": 1}}], "page": 158, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "735,000 Production No fuel receipts -", "metadata": {"headings": [{"headings_0": {"content": "786,000", "page": 158, "level": 3}}, {"headings_1": {"content": "2,000,000", "page": 158, "level": 1}}], "page": 158, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "735,000", "metadata": {"headings": [{"headings_0": {"content": "735,000", "page": 158, "level": 1}}, {"headings_1": {"content": "786,000", "page": 158, "level": 3}}], "page": 158, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "KUNI-06 Katusiime Dist Routine Monitoring And 6420351 28/06/2023 1,302,000 1,302,000 Production Fuel receipt without Harriet 861207 Support Suppervision \n\\\\ \nvehicle number -", "metadata": {"headings": [{"headings_0": {"content": "735,000", "page": 158, "level": 1}}, {"headings_1": {"content": "786,000", "page": 158, "level": 3}}, [{"headings_0": {"content": "735,000", "page": 158, "level": 1}}, {"headings_1": {"content": "786,000", "page": 158, "level": 3}}], [{"headings_0": {"content": "735,000", "page": 158, "level": 1}}, {"headings_1": {"content": "786,000", "page": 158, "level": 3}}]], "page": 158, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "540,000", "metadata": {"headings": [{"headings_0": {"content": "540,000", "page": 158, "level": 1}}, {"headings_1": {"content": "735,000", "page": 158, "level": 1}}], "page": 158, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". ; \nKJU-01 Kajura Charles Facilitation For Lounching Of 6431872 28/06/2023 1,530,000 1,530,000 Production Fuel receipt without 826026 Subprojects Under Drdip \nvehicle number - 300,000, Driver allowance not signed for - 110,000 \n\\_\\| \nTotal 17,519,000 12,707,000 \n154", "metadata": {"headings": [{"headings_0": {"content": "540,000", "page": 158, "level": 1}}, {"headings_1": {"content": "735,000", "page": 158, "level": 1}}, [{"headings_0": {"content": "540,000", "page": 158, "level": 1}}, {"headings_1": {"content": "735,000", "page": 158, "level": 1}}], [{"headings_0": {"content": "540,000", "page": 158, "level": 1}}, {"headings_1": {"content": "735,000", "page": 158, "level": 1}}]], "page": 158, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 28: Sub-Projects of FY 2021/22 Partially implemented \n\\| No. Sub-projects name \nProject Project Status of DRDIP cost/Budget\\_ implementation Component \\| 1 Full rehabilitation \nof Bujawe \u2014 Kasenyi \u2014 Nyakabingo road (12.0 Rehabilitation \n560,000,000 Ongoing; at 85% \nSESI \nKm) completion rate. 2 Construction Two \u2014 three in one classroom blocks, one block of library, Construction \n827,668,465 Ongoing; at 80% \nSESI \nHead Teacher's Office and Staff room, installation of 10,000 litre capacity \ncompletion rate. \nstainless water tanks on three blocks, supply of furniture for all the \nclassrooms, Head Teacher\u2019s Office, Library and Staffroom, 3 blocks of 5 \nStance drainable VIP latrines and chain link fence at Buseruka Senior \nSecondary School \n3 Construction of Two three in classroom blocks, \n\u2014 one \none block of Construction classroom, Head Teacher's Office and Staff room, installation of 10,000 \nlitre capacity stainless water tanks on two blocks, supply of furniture for all \nthe classrooms, Head Teacher's Office and staffroom, 3 blocks of 5 Stance \ndrainable VIP latrine at Kibiro Primary School \n4 Construction of 1 Maternity Ward, Chain Link Fencing, installation of 2 Construction stainless water tanks, a standby generator and 3 \u2014 2 Stance VIP Latrines \nat Kibiro Health Centre III", "metadata": {"headings": [{"headings_0": {"content": "540,000", "page": 158, "level": 1}}, {"headings_1": {"content": "735,000", "page": 158, "level": 1}}, [{"headings_0": {"content": "540,000", "page": 158, "level": 1}}, {"headings_1": {"content": "735,000", "page": 158, "level": 1}}]], "page": 159, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5 Construction of two blocks of 4- in one duplex staff house, installation of Construction 10,000 litre capacity stainless water tanks on the blocks, 1 - 5 Stance \ndrainable VIP latrine at Kabaale Public Primary School \n6 Construction of two blocks of 3 classroms each with furniture, 2 - 5 Stance Construction VIP drainable latrines and installation of 10,000 litre stainless rain water \ntank on one block of classroom at Kabaale Public Primary School \n7 Construction of one blocks of 4- in one duplex staff house, with an outside Construction kitchen, installation of two 10,000 litre capacity stainless water tanks on \nthe blocks, Solar lighting inside and Chain Link Fencing at Kasenyi Lyato", "metadata": {"headings": [{"headings_0": {"content": "540,000", "page": 158, "level": 1}}, {"headings_1": {"content": "735,000", "page": 158, "level": 1}}], "page": 159, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Primary School", "metadata": {"headings": [{"headings_0": {"content": "Primary School", "page": 159, "level": 1}}, {"headings_1": {"content": "540,000", "page": 158, "level": 1}}], "page": 159, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n705,000,000 Ongoing; at 93% SESI completion rate. \n590,000,000 Ongoing; at 91% \nSESI completion rate. \n450,000,000 Ongoing; at 95% \nSESI completion rate. \n450,000,000 Ongoing; at 95% \nSESI completion rate. \n450,000,000 Ongoing; at 98% \nSESI completion rate. \n8 Kijangi Solar for Street Lighting \n9 Rwentale Briquette Making for Business \n10 Buhamba Biogas Digester for Home Use and Business 11 Kapaapi Solar For Street Lighting \n12 Piida Solar Installation for street lighting \nStreetlighting 69,538,222 on-going SERNM AE - \nHousehold & 50,077,821 on-going \nSERNM - AE Business \n\\| Household se \\| 50,000,000 on-going \nSERNM AE - \n\\| Streetlighting 69,538,222 on-going SERNM AE - \n\\| Streetlighting 80,906,267 on-going \n\\| SERNM - AE \n155 \n13 Igangaara Wetland Restoration Integrated With Apiary 14 Buhamba Youth Initiative for an Ecological Fish Pond 15 Phase II Buhamba Tree Nursery Bed Establishment \n16 Iseisa C.O.U Tree Planting \n17 Rwamulinda Tree Planting \n18 Kapaapi Tree Planting \n19 Kiganja Tree Planting \n20 Reca Tree and Passion Fruit Growing \n21 Phase II Ndaragi Nursery Bed Estableshment 22 Waaki Upper Restoration with tree and bamboo 23 St Thomas SS Institutional Greening", "metadata": {"headings": [{"headings_0": {"content": "Primary School", "page": 159, "level": 1}}, {"headings_1": {"content": "540,000", "page": 158, "level": 1}}, [{"headings_0": {"content": "Primary School", "page": 159, "level": 1}}, {"headings_1": {"content": "540,000", "page": 158, "level": 1}}], [{"headings_0": {"content": "Primary School", "page": 159, "level": 1}}, {"headings_1": {"content": "540,000", "page": 158, "level": 1}}], [{"headings_0": {"content": "Primary School", "page": 159, "level": 1}}, {"headings_1": {"content": "540,000", "page": 158, "level": 1}}], [{"headings_0": {"content": "Primary School", "page": 159, "level": 1}}, {"headings_1": {"content": "540,000", "page": 158, "level": 1}}], [{"headings_0": {"content": "Primary School", "page": 159, "level": 1}}, {"headings_1": {"content": "540,000", "page": 158, "level": 1}}], [{"headings_0": {"content": "Primary School", "page": 159, "level": 1}}, {"headings_1": {"content": "540,000", "page": 158, "level": 1}}], [{"headings_0": {"content": "Primary School", "page": 159, "level": 1}}, {"headings_1": {"content": "540,000", "page": 158, "level": 1}}], [{"headings_0": {"content": "Primary School", "page": 159, "level": 1}}, {"headings_1": {"content": "540,000", "page": 158, "level": 1}}], [{"headings_0": {"content": "Primary School", "page": 159, "level": 1}}, {"headings_1": {"content": "540,000", "page": 158, "level": 1}}], [{"headings_0": {"content": "Primary School", "page": 159, "level": 1}}, {"headings_1": {"content": "540,000", "page": 158, "level": 1}}], [{"headings_0": {"content": "Primary School", "page": 159, "level": 1}}, {"headings_1": {"content": "540,000", "page": 158, "level": 1}}], [{"headings_0": {"content": "Primary School", "page": 159, "level": 1}}, {"headings_1": {"content": "540,000", "page": 158, "level": 1}}]], "page": 159, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "24 Kabogoba road side tree planting and greening", "metadata": {"headings": [{"headings_0": {"content": "24 Kabogoba road side tree planting and greening", "page": 160, "level": 2}}, {"headings_1": {"content": "Primary School", "page": 159, "level": 1}}], "page": 160, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25 Phase II Kikwanana tree nursery bed establishment \nWetland 51,380,582 on-going SERNM - INRM Restoration \n\\\\ \nEcological Fish 51,380,582 on-going \nSERNM - INRM Ponds \nNursery Bed 51,380,582 on-going \nSERNM - INRM Establishment \nTree Growing 51,380,582 on-going \nSERNM - INRM Tree Growing 51,380,582 on-going \nSERNM - INRM \\| SERNM INRM Tree Growing 51,380,582 on-going - Tree Growing 51,380,582 on-going \nSERNM - INRM Small Scale 112,000,000 on-going \nSERNM - INRM Irrigation \nnu \nNursery Bed 51,380,582 on-going \nSERNM - INRM Establishment \nBu \nRiverbank 51,380,582 on-going SERNM - INRM", "metadata": {"headings": [{"headings_0": {"content": "24 Kabogoba road side tree planting and greening", "page": 160, "level": 2}}, {"headings_1": {"content": "Primary School", "page": 159, "level": 1}}, [{"headings_0": {"content": "24 Kabogoba road side tree planting and greening", "page": 160, "level": 2}}, {"headings_1": {"content": "Primary School", "page": 159, "level": 1}}], [{"headings_0": {"content": "24 Kabogoba road side tree planting and greening", "page": 160, "level": 2}}, {"headings_1": {"content": "Primary School", "page": 159, "level": 1}}], [{"headings_0": {"content": "24 Kabogoba road side tree planting and greening", "page": 160, "level": 2}}, {"headings_1": {"content": "Primary School", "page": 159, "level": 1}}], [{"headings_0": {"content": "24 Kabogoba road side tree planting and greening", "page": 160, "level": 2}}, {"headings_1": {"content": "Primary School", "page": 159, "level": 1}}], [{"headings_0": {"content": "24 Kabogoba road side tree planting and greening", "page": 160, "level": 2}}, {"headings_1": {"content": "Primary School", "page": 159, "level": 1}}], [{"headings_0": {"content": "24 Kabogoba road side tree planting and greening", "page": 160, "level": 2}}, {"headings_1": {"content": "Primary School", "page": 159, "level": 1}}], [{"headings_0": {"content": "24 Kabogoba road side tree planting and greening", "page": 160, "level": 2}}, {"headings_1": {"content": "Primary School", "page": 159, "level": 1}}], [{"headings_0": {"content": "24 Kabogoba road side tree planting and greening", "page": 160, "level": 2}}, {"headings_1": {"content": "Primary School", "page": 159, "level": 1}}]], "page": 160, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Restoration", "metadata": {"headings": [{"headings_0": {"content": "Restoration", "page": 160, "level": 1}}, {"headings_1": {"content": "24 Kabogoba road side tree planting and greening", "page": 160, "level": 2}}], "page": 160, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ": Institutional 43,706,797 on-going \nSERNM - INRM", "metadata": {"headings": [{"headings_0": {"content": "Restoration", "page": 160, "level": 1}}, {"headings_1": {"content": "24 Kabogoba road side tree planting and greening", "page": 160, "level": 2}}, [{"headings_0": {"content": "Restoration", "page": 160, "level": 1}}, {"headings_1": {"content": "24 Kabogoba road side tree planting and greening", "page": 160, "level": 2}}]], "page": 160, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Greening", "metadata": {"headings": [{"headings_0": {"content": "Greening", "page": 160, "level": 1}}, {"headings_1": {"content": "Restoration", "page": 160, "level": 1}}], "page": 160, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Tree Growing 51,380,582 on-going \n\\_SERNM - INRM Nursery Bed 51,380,582 on-going \nSERNM - INRM Establishment \n\\| \n26 Kikwanana Wetland Restoration Integrated with Tree Planting and Wetland \nPassion Fruits Restoration \nTotal \n156 \n51,380,582 on-going \nSERNM - INRM \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Greening", "page": 160, "level": 1}}, {"headings_1": {"content": "Restoration", "page": 160, "level": 1}}, [{"headings_0": {"content": "Greening", "page": 160, "level": 1}}, {"headings_1": {"content": "Restoration", "page": 160, "level": 1}}], [{"headings_0": {"content": "Greening", "page": 160, "level": 1}}, {"headings_1": {"content": "Restoration", "page": 160, "level": 1}}], [{"headings_0": {"content": "Greening", "page": 160, "level": 1}}, {"headings_1": {"content": "Restoration", "page": 160, "level": 1}}], [{"headings_0": {"content": "Greening", "page": 160, "level": 1}}, {"headings_1": {"content": "Restoration", "page": 160, "level": 1}}], [{"headings_0": {"content": "Greening", "page": 160, "level": 1}}, {"headings_1": {"content": "Restoration", "page": 160, "level": 1}}], [{"headings_0": {"content": "Greening", "page": 160, "level": 1}}, {"headings_1": {"content": "Restoration", "page": 160, "level": 1}}]], "page": 160, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5,125,002,77", "metadata": {"headings": [{"headings_0": {"content": "5,125,002,77", "page": 160, "level": 1}}, {"headings_1": {"content": "Greening", "page": 160, "level": 1}}], "page": 160, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "8 \nMicroscale ee Appendix", "metadata": {"headings": [{"headings_0": {"content": "5,125,002,77", "page": 160, "level": 1}}, {"headings_1": {"content": "Greening", "page": 160, "level": 1}}, [{"headings_0": {"content": "5,125,002,77", "page": 160, "level": 1}}, {"headings_1": {"content": "Greening", "page": 160, "level": 1}}]], "page": 160, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29. Unaccounted for Microscale Irrigation Ex Expenditure \nSn ims Supplier Description Payment Amount Unaccounte Audit remarks \n\\| Number Date paid \n1 UG-06 Mathew Mpeeka \nFacilitation For Ugfit \n15/06/2023 5,000,000 1,235,000 Doubtful fuel consumed in August yet attendance", "metadata": {"headings": [{"headings_0": {"content": "5,125,002,77", "page": 160, "level": 1}}, {"headings_1": {"content": "Greening", "page": 160, "level": 1}}], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Microscale", "metadata": {"headings": [{"headings_0": {"content": "Microscale", "page": 161, "level": 2}}, {"headings_1": {"content": "5,125,002,77", "page": 160, "level": 1}}], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sheets show activity was done in october - 1,235,000 \n2 KB-02 Barongo Vincent 972779 Farmer exchange visit to 28/06/2023 3,423,103 \\| 3,423,103 No Report \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Microscale", "page": 161, "level": 2}}, {"headings_1": {"content": "5,125,002,77", "page": 160, "level": 1}}, [{"headings_0": {"content": "Microscale", "page": 161, "level": 2}}, {"headings_1": {"content": "5,125,002,77", "page": 160, "level": 1}}]], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kabaale", "metadata": {"headings": [{"headings_0": {"content": "Kabaale", "page": 161, "level": 2}}, {"headings_1": {"content": "Microscale", "page": 161, "level": 2}}], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 AT-15 Hoima Service Station Payment For Fuel For 16/03/2023 4,604,110 4,604,110 schedule \n\\| consumption \nwithout quantity consumed", "metadata": {"headings": [{"headings_0": {"content": "Kabaale", "page": 161, "level": 2}}, {"headings_1": {"content": "Microscale", "page": 161, "level": 2}}], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Monitoring Ugft", "metadata": {"headings": [{"headings_0": {"content": "Monitoring Ugft", "page": 161, "level": 2}}, {"headings_1": {"content": "Kabaale", "page": 161, "level": 2}}], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 D-02 \nHoima Service Station Payment For Fuel For", "metadata": {"headings": [{"headings_0": {"content": "Monitoring Ugft", "page": 161, "level": 2}}, {"headings_1": {"content": "Kabaale", "page": 161, "level": 2}}], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ugfit", "metadata": {"headings": [{"headings_0": {"content": "Ugfit", "page": 161, "level": 1}}, {"headings_1": {"content": "Monitoring Ugft", "page": 161, "level": 2}}], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n15/06/2023 1,471,860 1,471,860 Consumption schedule without quantity consumed \n5 F-08 \nHoima Service Station Payment For Fuel For \n15/06/2023 1,471,860 Be Consumption schedule without quantity consumed", "metadata": {"headings": [{"headings_0": {"content": "Ugfit", "page": 161, "level": 1}}, {"headings_1": {"content": "Monitoring Ugft", "page": 161, "level": 2}}, [{"headings_0": {"content": "Ugfit", "page": 161, "level": 1}}, {"headings_1": {"content": "Monitoring Ugft", "page": 161, "level": 2}}], [{"headings_0": {"content": "Ugfit", "page": 161, "level": 1}}, {"headings_1": {"content": "Monitoring Ugft", "page": 161, "level": 2}}]], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ugfit", "metadata": {"headings": [{"headings_0": {"content": "Ugfit", "page": 161, "level": 1}}, {"headings_1": {"content": "Ugfit", "page": 161, "level": 1}}], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6 F-05 \nHoima Service Station Payment For Fuel For 15/06/2023 1,471,860 1,471,860 Consumption schedule without quantity consumed", "metadata": {"headings": [{"headings_0": {"content": "Ugfit", "page": 161, "level": 1}}, {"headings_1": {"content": "Ugfit", "page": 161, "level": 1}}], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uafit", "metadata": {"headings": [{"headings_0": {"content": "Uafit", "page": 161, "level": 1}}, {"headings_1": {"content": "Ugfit", "page": 161, "level": 1}}], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 F-04 \nHoima Service Station Payment For Fuel Ugfit 15/06/2023 1,471,860 1,471,860 Consumption schedule without quantity consumed", "metadata": {"headings": [{"headings_0": {"content": "Uafit", "page": 161, "level": 1}}, {"headings_1": {"content": "Ugfit", "page": 161, "level": 1}}], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 161, "level": 1}}, {"headings_1": {"content": "Uafit", "page": 161, "level": 1}}], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Hoima Service Station Payment For Fuel \n15/06/2023 1,471,860 \\| 1,471,860 Consumption schedule without quantity consumed 9 F-03 \n\\| Hoima Service Station \nPayment For Fuel -Ugfit 15/06/2023 1,471,860 \\| 1,471,860 Consumption schedule without quantity consumed 10 F-07 \nHoima Service Station rer For Fuel Ugfit 15/06/2023 \n1,471,860 \\| 1,471,860 Consumption schedule without quantity consumed 11 F-06 \nHoima Service Station \\| Payment For Fuel Ugfit 15/06/2023 \n1,471,860 \\| 1,471,860 Consumption schedule without quantity consumed 12 MP-18 Judith Kobusinge peo Eee For \n20/02/2023 1,127,670 1,127,670 No report on sensitisation \n\\| 13 G-02 Mathew Mpeeka \nFacilitation For Farm \nVisisits \n14 \\| UG-03 Tumusiime John \nFacilitation For Ugfit 1004029685 Microscale Program \n15/06/2023 2,250,000 2,250,000 No payment sheet and activity report 15/06/2023 5,000,000 5,000,000 No payment sheet and activity report \n15 FT-01 Care Restaurant & \nPayment For Meals And 28/06/2023 5,132,400 5,132,400 No invoice Outside Catering Refleshments \nServices \n16 DA-18 Mathew Mpeeka \nFacilitation For Farmers 22/02/2023 1,553,500 1,553,500 No report", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 161, "level": 1}}, {"headings_1": {"content": "Uafit", "page": 161, "level": 1}}, [{"headings_0": {"content": "ae", "page": 161, "level": 1}}, {"headings_1": {"content": "Uafit", "page": 161, "level": 1}}], [{"headings_0": {"content": "ae", "page": 161, "level": 1}}, {"headings_1": {"content": "Uafit", "page": 161, "level": 1}}], [{"headings_0": {"content": "ae", "page": 161, "level": 1}}, {"headings_1": {"content": "Uafit", "page": 161, "level": 1}}], [{"headings_0": {"content": "ae", "page": 161, "level": 1}}, {"headings_1": {"content": "Uafit", "page": 161, "level": 1}}], [{"headings_0": {"content": "ae", "page": 161, "level": 1}}, {"headings_1": {"content": "Uafit", "page": 161, "level": 1}}], [{"headings_0": {"content": "ae", "page": 161, "level": 1}}, {"headings_1": {"content": "Uafit", "page": 161, "level": 1}}], [{"headings_0": {"content": "ae", "page": 161, "level": 1}}, {"headings_1": {"content": "Uafit", "page": 161, "level": 1}}]], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Awareness-Kijongo", "metadata": {"headings": [{"headings_0": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}, {"headings_1": {"content": "ae", "page": 161, "level": 1}}], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n17 DA-17 7 Mathew Mpeeka \nFacilitation To Conduct 22/02/2023 1,553,500 1,553,500 no report T Faermers Awareness", "metadata": {"headings": [{"headings_0": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}, {"headings_1": {"content": "ae", "page": 161, "level": 1}}], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 56,585,663 \\| 37,654,163 \n157 \nAppendix 30: Expenditure on complementary services under contrary Account item codes \nSn Invoice Supplier Description Payment Distribution Account Name Recommended \nNumber \nDate Amount charged Account item Name \n1 D-02 \nHoima Service Payment For Fuel 15/06/2023 1,471,860 221002 Workshops, 227004 Fuel, Lubricants \nStation For Ugfit \nMeetings and Seminars and Oils \n. \n2 F-08 \nHoima Service \nPayment For Fuel 15/06/2023 1,471,860 221002 Workshops, 227004 Fuel, Lubricants \nStation For Ugfit \nMeetings and Seminars and Oils \n\\_ \n3 F-05 \nHoima Service \nPayment For Fuel 15/06/2023 1,471,860 221002 Workshops, 227004 Fuel, Lubricants \nStation For Ugfit \nMeetings and Seminars and Oils \n2 \n4 F-04 \nHoima Service \nPayment For Fuel 15/06/2023 1,471,860 221002 Workshops, 227004 Fuel, Lubricants Station Ugfit \n\\| \nMeetings and Seminars and Oils \n5 F-02 \nStabex International Payment For Fuel 15/06/2023 2,568,305 221002 Workshops, \n227004 Fuel, Lubricants \nLtd Ugfit \nMeetings and Seminars and Oils \n6 F-03 \nHoima Service \nPayment For Fuel 15/06/2023 1,471,860 221002 Workshops, 227004 Fuel, Lubricants \nStation -Ugfit \nMeetings and Seminars and Oils \n7 F-07 \nHoima Service \nPayment For Fuel 15/06/2023 1,471,860 221002 Workshops, 227004 Fuel, Lubricants \nStation Ugfit \nMeetings and Seminars and Oils \n\\\\ \n8 F-06 \nHoima Service \nPayment For Fuel 15/06/2023 1,471,860 221002 Workshops, 227004 Fuel, Lubricants \nStation Ugfit \nMeetings and Seminars and Oils \\| \n9 AT-15 \nHoima Service \nPayment For Fuel 16/03/2023 4,604,110 221002 Workshops, 225204 Monitoring and Station For Monitoring", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}, [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}], [{"headings_0": {"content": "Total", "page": 161, "level": 2}}, {"headings_1": {"content": "Awareness-Kijongo", "page": 161, "level": 1}}]], "page": 161, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ugft", "metadata": {"headings": [{"headings_0": {"content": "Ugft", "page": 162, "level": 1}}, {"headings_1": {"content": "Total", "page": 161, "level": 2}}], "page": 162, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Meetings and Seminars \nSupervision of capital work \n10 DA-16 \nMathew Mpeeka Facilitation For 22/02/2023 1,988,000 221002 Workshops, 225204 Monitoring and \nMonitoring Of \nMeetings and Seminars \nSupervision of capital Ugft Irrigation work", "metadata": {"headings": [{"headings_0": {"content": "Ugft", "page": 162, "level": 1}}, {"headings_1": {"content": "Total", "page": 161, "level": 2}}, [{"headings_0": {"content": "Ugft", "page": 162, "level": 1}}, {"headings_1": {"content": "Total", "page": 161, "level": 2}}], [{"headings_0": {"content": "Ugft", "page": 162, "level": 1}}, {"headings_1": {"content": "Total", "page": 161, "level": 2}}], [{"headings_0": {"content": "Ugft", "page": 162, "level": 1}}, {"headings_1": {"content": "Total", "page": 161, "level": 2}}], [{"headings_0": {"content": "Ugft", "page": 162, "level": 1}}, {"headings_1": {"content": "Total", "page": 161, "level": 2}}], [{"headings_0": {"content": "Ugft", "page": 162, "level": 1}}, {"headings_1": {"content": "Total", "page": 161, "level": 2}}], [{"headings_0": {"content": "Ugft", "page": 162, "level": 1}}, {"headings_1": {"content": "Total", "page": 161, "level": 2}}]], "page": 162, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Programm", "metadata": {"headings": [{"headings_0": {"content": "Programm", "page": 162, "level": 1}}, {"headings_1": {"content": "Ugft", "page": 162, "level": 1}}], "page": 162, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "11 K-02 \nAyesiga Anthony Facilitation For 08/06/2023 600,000 221002 Workshops, 225204 Monitoring and \n855325 Screening Of \nMeetings and Seminars \nSupervision of capital \nIrrigation Projects work \n12 AT-27 \nHarriet Birungi Facilitation For 30/03/2023 600,000 221002 Workshops, 225204 Monitoring and 1067541 Enviromental", "metadata": {"headings": [{"headings_0": {"content": "Programm", "page": 162, "level": 1}}, {"headings_1": {"content": "Ugft", "page": 162, "level": 1}}, [{"headings_0": {"content": "Programm", "page": 162, "level": 1}}, {"headings_1": {"content": "Ugft", "page": 162, "level": 1}}], [{"headings_0": {"content": "Programm", "page": 162, "level": 1}}, {"headings_1": {"content": "Ugft", "page": 162, "level": 1}}], [{"headings_0": {"content": "Programm", "page": 162, "level": 1}}, {"headings_1": {"content": "Ugft", "page": 162, "level": 1}}], [{"headings_0": {"content": "Programm", "page": 162, "level": 1}}, {"headings_1": {"content": "Ugft", "page": 162, "level": 1}}], [{"headings_0": {"content": "Programm", "page": 162, "level": 1}}, {"headings_1": {"content": "Ugft", "page": 162, "level": 1}}], [{"headings_0": {"content": "Programm", "page": 162, "level": 1}}, {"headings_1": {"content": "Ugft", "page": 162, "level": 1}}]], "page": 162, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Screening", "metadata": {"headings": [{"headings_0": {"content": "Screening", "page": 162, "level": 2}}, {"headings_1": {"content": "Programm", "page": 162, "level": 1}}], "page": 162, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Irrigation", "metadata": {"headings": [{"headings_0": {"content": "Irrigation", "page": 162, "level": 2}}, {"headings_1": {"content": "Screening", "page": 162, "level": 2}}], "page": 162, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Schemes", "metadata": {"headings": [{"headings_0": {"content": "Schemes", "page": 162, "level": 2}}, {"headings_1": {"content": "Irrigation", "page": 162, "level": 2}}], "page": 162, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Meetings and Seminars \nSupervision of capital work \n158 \n13 SP-20 \nMathew Mpeeka Facilitation For 02/03/2023 1,582,000 221002 Workshops, 225204 Monitoring and \nMonitoring Ugft \nMeetings and Seminars \nSupervision of capital \nIrigation Projects work \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Schemes", "page": 162, "level": 2}}, {"headings_1": {"content": "Irrigation", "page": 162, "level": 2}}, [{"headings_0": {"content": "Schemes", "page": 162, "level": 2}}, {"headings_1": {"content": "Irrigation", "page": 162, "level": 2}}], [{"headings_0": {"content": "Schemes", "page": 162, "level": 2}}, {"headings_1": {"content": "Irrigation", "page": 162, "level": 2}}], [{"headings_0": {"content": "Schemes", "page": 162, "level": 2}}, {"headings_1": {"content": "Irrigation", "page": 162, "level": 2}}], [{"headings_0": {"content": "Schemes", "page": 162, "level": 2}}, {"headings_1": {"content": "Irrigation", "page": 162, "level": 2}}], [{"headings_0": {"content": "Schemes", "page": 162, "level": 2}}, {"headings_1": {"content": "Irrigation", "page": 162, "level": 2}}], [{"headings_0": {"content": "Schemes", "page": 162, "level": 2}}, {"headings_1": {"content": "Irrigation", "page": 162, "level": 2}}]], "page": 162, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "22,245,435", "metadata": {"headings": [{"headings_0": {"content": "22,245,435", "page": 163, "level": 2}}, {"headings_1": {"content": "Schemes", "page": 162, "level": 2}}], "page": 163, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "159 \nAppendix 31: Micro-Scale Irrigation Equipment Physical Inspections \nSn Name of Location Equipment supplied Equipment Value of Photos \nRemarks beneficiary (Village, supplier equipment \nParish \nand", "metadata": {"headings": [{"headings_0": {"content": "22,245,435", "page": 163, "level": 2}}, {"headings_1": {"content": "Schemes", "page": 162, "level": 2}}, [{"headings_0": {"content": "22,245,435", "page": 163, "level": 2}}, {"headings_1": {"content": "Schemes", "page": 162, "level": 2}}], [{"headings_0": {"content": "22,245,435", "page": 163, "level": 2}}, {"headings_1": {"content": "Schemes", "page": 162, "level": 2}}]], "page": 163, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sub-county", "metadata": {"headings": [{"headings_0": {"content": "sub-county", "page": 164, "level": 1}}, {"headings_1": {"content": "22,245,435", "page": 163, "level": 2}}], "page": 164, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Kigorobya Seed Kisukuma Supply Of Solar Powered Waterfix 22,506,312", "metadata": {"headings": [{"headings_0": {"content": "sub-county", "page": 164, "level": 1}}, {"headings_1": {"content": "22,245,435", "page": 163, "level": 2}}], "page": 164, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \ne No solar School Village, Irrigation Scheme - Engineering (U) \nwater pump Kisukuma Kigorobya Seed School Limited \non site.", "metadata": {"headings": [{"headings_0": {"content": "sub-county", "page": 164, "level": 1}}, {"headings_1": {"content": "22,245,435", "page": 163, "level": 2}}, [{"headings_0": {"content": "sub-county", "page": 164, "level": 1}}, {"headings_1": {"content": "22,245,435", "page": 163, "level": 2}}], [{"headings_0": {"content": "sub-county", "page": 164, "level": 1}}, {"headings_1": {"content": "22,245,435", "page": 163, "level": 2}}]], "page": 164, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Parish,", "metadata": {"headings": [{"headings_0": {"content": "Parish,", "page": 164, "level": 1}}, {"headings_1": {"content": "sub-county", "page": 164, "level": 1}}], "page": 164, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kisukuma \ne No water Subcounty \nmeter \ninstalled \non site as stated in the Bills of", "metadata": {"headings": [{"headings_0": {"content": "Parish,", "page": 164, "level": 1}}, {"headings_1": {"content": "sub-county", "page": 164, "level": 1}}, [{"headings_0": {"content": "Parish,", "page": 164, "level": 1}}, {"headings_1": {"content": "sub-county", "page": 164, "level": 1}}], [{"headings_0": {"content": "Parish,", "page": 164, "level": 1}}, {"headings_1": {"content": "sub-county", "page": 164, "level": 1}}]], "page": 164, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quantity.", "metadata": {"headings": [{"headings_0": {"content": "Quantity.", "page": 164, "level": 2}}, {"headings_1": {"content": "Parish,", "page": 164, "level": 1}}], "page": 164, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "fe e Four", "metadata": {"headings": [{"headings_0": {"content": "fe e Four", "page": 164, "level": 2}}, {"headings_1": {"content": "Quantity.", "page": 164, "level": 2}}], "page": 164, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ZS", "metadata": {"headings": [{"headings_0": {"content": "ZS", "page": 164, "level": 2}}, {"headings_1": {"content": "fe e Four", "page": 164, "level": 2}}], "page": 164, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sprinklers", "metadata": {"headings": [{"headings_0": {"content": "sprinklers", "page": 164, "level": 1}}, {"headings_1": {"content": "ZS", "page": 164, "level": 2}}], "page": 164, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eh S\\| \nseen contrary to the 8", "metadata": {"headings": [{"headings_0": {"content": "sprinklers", "page": 164, "level": 1}}, {"headings_1": {"content": "ZS", "page": 164, "level": 2}}], "page": 164, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "required", "metadata": {"headings": [{"headings_0": {"content": "required", "page": 164, "level": 2}}, {"headings_1": {"content": "sprinklers", "page": 164, "level": 1}}], "page": 164, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "in the Bills of", "metadata": {"headings": [{"headings_0": {"content": "required", "page": 164, "level": 2}}, {"headings_1": {"content": "sprinklers", "page": 164, "level": 1}}], "page": 164, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quantities", "metadata": {"headings": [{"headings_0": {"content": "Quantities", "page": 164, "level": 2}}, {"headings_1": {"content": "required", "page": 164, "level": 2}}], "page": 164, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "160 \n", "metadata": {"headings": [{"headings_0": {"content": "Quantities", "page": 164, "level": 2}}, {"headings_1": {"content": "required", "page": 164, "level": 2}}, [{"headings_0": {"content": "Quantities", "page": 164, "level": 2}}, {"headings_1": {"content": "required", "page": 164, "level": 2}}]], "page": 164, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Bigirwa Enock Haibale Village, Supply Of Solar Powered Waterfix \noNo solar Kabatindule Irrigation Scheme - Engineering (U) \nwater pump Parish, Bigirwa Enock Limited \non", "metadata": {"headings": [{"headings_0": {"content": "Quantities", "page": 164, "level": 2}}, {"headings_1": {"content": "required", "page": 164, "level": 2}}], "page": 165, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "site. Kisukuma \nSubcounty oNo water meter \ninstalled \non site as stated in the Bills of Quantity. \ne Four", "metadata": {"headings": [{"headings_0": {"content": "Quantities", "page": 164, "level": 2}}, {"headings_1": {"content": "required", "page": 164, "level": 2}}, [{"headings_0": {"content": "Quantities", "page": 164, "level": 2}}, {"headings_1": {"content": "required", "page": 164, "level": 2}}]], "page": 165, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sprinklers", "metadata": {"headings": [{"headings_0": {"content": "sprinklers", "page": 165, "level": 2}}, {"headings_1": {"content": "Quantities", "page": 164, "level": 2}}], "page": 165, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "seen contrary to the 8", "metadata": {"headings": [{"headings_0": {"content": "sprinklers", "page": 165, "level": 2}}, {"headings_1": {"content": "Quantities", "page": 164, "level": 2}}], "page": 165, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "required", "metadata": {"headings": [{"headings_0": {"content": "required", "page": 165, "level": 2}}, {"headings_1": {"content": "sprinklers", "page": 165, "level": 2}}], "page": 165, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "in the Bills of", "metadata": {"headings": [{"headings_0": {"content": "required", "page": 165, "level": 2}}, {"headings_1": {"content": "sprinklers", "page": 165, "level": 2}}], "page": 165, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quantities", "metadata": {"headings": [{"headings_0": {"content": "Quantities", "page": 165, "level": 2}}, {"headings_1": {"content": "required", "page": 165, "level": 2}}], "page": 165, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "161 \nNyakoojo Wagesa Village, Supply Of Solar Powered Waterfix 22,597,515 \noe No solar Lawrence Kitoonya Irrigation Scheme - Engineering (U) \nwater pump Parish, Nyakoojo Lawrence Limited \non \nsite. Buhanika Sub-", "metadata": {"headings": [{"headings_0": {"content": "Quantities", "page": 165, "level": 2}}, {"headings_1": {"content": "required", "page": 165, "level": 2}}, [{"headings_0": {"content": "Quantities", "page": 165, "level": 2}}, {"headings_1": {"content": "required", "page": 165, "level": 2}}], [{"headings_0": {"content": "Quantities", "page": 165, "level": 2}}, {"headings_1": {"content": "required", "page": 165, "level": 2}}], [{"headings_0": {"content": "Quantities", "page": 165, "level": 2}}, {"headings_1": {"content": "required", "page": 165, "level": 2}}], [{"headings_0": {"content": "Quantities", "page": 165, "level": 2}}, {"headings_1": {"content": "required", "page": 165, "level": 2}}]], "page": 165, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 166, "level": 2}}, {"headings_1": {"content": "Quantities", "page": 165, "level": 2}}], "page": 166, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e No water meter \ninstalled \non site as stated in the Bills of", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 166, "level": 2}}, {"headings_1": {"content": "Quantities", "page": 165, "level": 2}}], "page": 166, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quantity.", "metadata": {"headings": [{"headings_0": {"content": "Quantity.", "page": 166, "level": 2}}, {"headings_1": {"content": "County", "page": 166, "level": 2}}], "page": 166, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Four", "metadata": {"headings": [{"headings_0": {"content": "Quantity.", "page": 166, "level": 2}}, {"headings_1": {"content": "County", "page": 166, "level": 2}}], "page": 166, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sprinklers", "metadata": {"headings": [{"headings_0": {"content": "sprinklers", "page": 166, "level": 2}}, {"headings_1": {"content": "Quantity.", "page": 166, "level": 2}}], "page": 166, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "seen contrary to the 8", "metadata": {"headings": [{"headings_0": {"content": "sprinklers", "page": 166, "level": 2}}, {"headings_1": {"content": "Quantity.", "page": 166, "level": 2}}], "page": 166, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "required", "metadata": {"headings": [{"headings_0": {"content": "required", "page": 166, "level": 1}}, {"headings_1": {"content": "sprinklers", "page": 166, "level": 2}}], "page": 166, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "in the Bills of", "metadata": {"headings": [{"headings_0": {"content": "required", "page": 166, "level": 1}}, {"headings_1": {"content": "sprinklers", "page": 166, "level": 2}}], "page": 166, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quantities", "metadata": {"headings": [{"headings_0": {"content": "Quantities", "page": 166, "level": 1}}, {"headings_1": {"content": "required", "page": 166, "level": 1}}], "page": 166, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "162 \nAppendix 32: Unremitted NSSF contributions \nHee Invoice Number Supplier Number \\| Supplier \nNSSF 15% \\| 1 ACDP-04 910994 Sumaiyah Tusabe", "metadata": {"headings": [{"headings_0": {"content": "Quantities", "page": 166, "level": 1}}, {"headings_1": {"content": "required", "page": 166, "level": 1}}, [{"headings_0": {"content": "Quantities", "page": 166, "level": 1}}, {"headings_1": {"content": "required", "page": 166, "level": 1}}]], "page": 166, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "822,500 |", "metadata": {"headings": [{"headings_0": {"content": "822,500 |", "page": 167, "level": 2}}, {"headings_1": {"content": "Quantities", "page": 166, "level": 1}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 2 ACDP-12 911115 Joseph Kaija", "metadata": {"headings": [{"headings_0": {"content": "822,500 |", "page": 167, "level": 2}}, {"headings_1": {"content": "Quantities", "page": 166, "level": 1}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "822,500", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500 |", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 ACDP-10 1060095 Fred Musinguzi", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500 |", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "822,500", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 ACDP-09 1060096 Godfrey Alituha", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "822,500", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 ACDP-05 1060097 Abdulhakim Mbazira 822,500 6 ACDP-19 1060441 Ivan Businge", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "822,500", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 ACDP-13 \n911114 Pillar Katusiime Stevens", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "822,500", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "8 ACDP-16 1060440 Yasinta Kyalikampa 822,500 9 ACDP-15 910995 Dusman Ayebale", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "822,500", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 ACDP-07 911113 Nicholas Bagonza 822,500 11 ACDP-18 932707 Keneth Karubanga 822,500 12 ACDP-11 911147 Lydia Alikiriza", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "822,500", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13 ACDP-06 1060098 Romlas Mucwezi", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "822,500", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "14 ACDP-02 910996 Geoffrey Kugonza 822,500 15 ACD-08 910993 Sylivia Bainomugisha 822,500 16 ACDP-03 806763 Richard Ategeka", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "822,500", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 1}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "17 ACDP-01 \n725885 Kiiza Robert 1012223772", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 1}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "822,500", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 1}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "18 ACDP-17 911133 Lilian Kemigisa", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 1}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "822,500", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "19 ACDP-14 1060099 Fred Kalera", "metadata": {"headings": [{"headings_0": {"content": "822,500", "page": 167, "level": 2}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "522,500", "metadata": {"headings": [{"headings_0": {"content": "522,500", "page": 167, "level": 1}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[ \\| Total 15,627,500 \n163 \nAppendix 33: Wasteful expenditure \nSn Invoice Number Supplier Description \nDE-15 \nMusemeza B Payment For Settlement Florence Of Consent Judgement 826126 \nKA-01 \nKiiza Asaba Court damages to asaba \nPayment Date Base Dept Name Audit remarks Amount \n25/10/2022 3,333,333 Administration Unbudgeted for Nugatory expenditure \n07/11/2022 2,500,000 Administration Unbudgeted for Nugatory Hannington kiiza expenditure 826053 \nMU-02 \nKiiza Asaba Court damages", "metadata": {"headings": [{"headings_0": {"content": "522,500", "page": 167, "level": 1}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}, [{"headings_0": {"content": "522,500", "page": 167, "level": 1}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], [{"headings_0": {"content": "522,500", "page": 167, "level": 1}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], [{"headings_0": {"content": "522,500", "page": 167, "level": 1}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], [{"headings_0": {"content": "522,500", "page": 167, "level": 1}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], [{"headings_0": {"content": "522,500", "page": 167, "level": 1}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], [{"headings_0": {"content": "522,500", "page": 167, "level": 1}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], [{"headings_0": {"content": "522,500", "page": 167, "level": 1}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], [{"headings_0": {"content": "522,500", "page": 167, "level": 1}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], [{"headings_0": {"content": "522,500", "page": 167, "level": 1}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], [{"headings_0": {"content": "522,500", "page": 167, "level": 1}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}], [{"headings_0": {"content": "522,500", "page": 167, "level": 1}}, {"headings_1": {"content": "822,500", "page": 167, "level": 2}}]], "page": 167, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Hannington", "metadata": {"headings": [{"headings_0": {"content": "Hannington", "page": 168, "level": 2}}, {"headings_1": {"content": "522,500", "page": 167, "level": 1}}], "page": 168, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "826053 \nMU-01 \nMusemeza B Payment For Court \nu 01/02/2023 2,500,000 Administration Unbudgeted for Nugatory", "metadata": {"headings": [{"headings_0": {"content": "Hannington", "page": 168, "level": 2}}, {"headings_1": {"content": "522,500", "page": 167, "level": 1}}, [{"headings_0": {"content": "Hannington", "page": 168, "level": 2}}, {"headings_1": {"content": "522,500", "page": 167, "level": 1}}], [{"headings_0": {"content": "Hannington", "page": 168, "level": 2}}, {"headings_1": {"content": "522,500", "page": 167, "level": 1}}], [{"headings_0": {"content": "Hannington", "page": 168, "level": 2}}, {"headings_1": {"content": "522,500", "page": 167, "level": 1}}]], "page": 168, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 168, "level": 2}}, {"headings_1": {"content": "Hannington", "page": 168, "level": 2}}], "page": 168, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "01/02/2023 2,150,000 Administration Unbudgeted for Nugatory Florence Damages expenditure 826126 \nW-20 \nKiiza Asaba Payment For Court \n\\_ \n17/05/2023 5,000,000 Administration Unbudgeted for Nugatory Hannington Damages expenditure 826053 \nW-21 \nMusemeza B Payment For Court \n17/05/2023 2,360,017 Administration Unbudgeted for Nugatory Florence Damages expenditure 826126 \nTotal", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 168, "level": 2}}, {"headings_1": {"content": "Hannington", "page": 168, "level": 2}}, [{"headings_0": {"content": "expenditure", "page": 168, "level": 2}}, {"headings_1": {"content": "Hannington", "page": 168, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 168, "level": 2}}, {"headings_1": {"content": "Hannington", "page": 168, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 168, "level": 2}}, {"headings_1": {"content": "Hannington", "page": 168, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 168, "level": 2}}, {"headings_1": {"content": "Hannington", "page": 168, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 168, "level": 2}}, {"headings_1": {"content": "Hannington", "page": 168, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 168, "level": 2}}, {"headings_1": {"content": "Hannington", "page": 168, "level": 2}}]], "page": 168, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "17,843,350", "metadata": {"headings": [{"headings_0": {"content": "17,843,350", "page": 168, "level": 2}}, {"headings_1": {"content": "expenditure", "page": 168, "level": 2}}], "page": 168, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "164 \nttedular endix 34: Irregular Direct procurement Invoice Supplier", "metadata": {"headings": [{"headings_0": {"content": "17,843,350", "page": 168, "level": 2}}, {"headings_1": {"content": "expenditure", "page": 168, "level": 2}}, [{"headings_0": {"content": "17,843,350", "page": 168, "level": 2}}, {"headings_1": {"content": "expenditure", "page": 168, "level": 2}}]], "page": 168, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Description", "metadata": {"headings": [{"headings_0": {"content": "Description", "page": 169, "level": 1}}, {"headings_1": {"content": "17,843,350", "page": 168, "level": 2}}], "page": 169, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "n Numbe \nr \n1 D-09 Care Restaurant & Outside Payment For Meals And \nPayment Date Amount Dept Name Audit remarks \n15/06/2023 5,132,400 Production Direct Catering Services Refleshments procurement 2 D-08 Care Restaurant & Outside Payment For Meals And \n15/06/2023 2,575,600 Production Direct Catering Services Refleshments procurement \\| \n3 D-07 Care Restaurant & Outside Payment For Meals And \n15/06/2023 2,556,800 Production Direct Catering Services Refleshments procurement 4 D-03 Kiiza & Kwanza Advocates Payment For Proffessional Fees", "metadata": {"headings": [{"headings_0": {"content": "Description", "page": 169, "level": 1}}, {"headings_1": {"content": "17,843,350", "page": 168, "level": 2}}, [{"headings_0": {"content": "Description", "page": 169, "level": 1}}, {"headings_1": {"content": "17,843,350", "page": 168, "level": 2}}], [{"headings_0": {"content": "Description", "page": 169, "level": 1}}, {"headings_1": {"content": "17,843,350", "page": 168, "level": 2}}], [{"headings_0": {"content": "Description", "page": 169, "level": 1}}, {"headings_1": {"content": "17,843,350", "page": 168, "level": 2}}], [{"headings_0": {"content": "Description", "page": 169, "level": 1}}, {"headings_1": {"content": "17,843,350", "page": 168, "level": 2}}], [{"headings_0": {"content": "Description", "page": 169, "level": 1}}, {"headings_1": {"content": "17,843,350", "page": 168, "level": 2}}], [{"headings_0": {"content": "Description", "page": 169, "level": 1}}, {"headings_1": {"content": "17,843,350", "page": 168, "level": 2}}]], "page": 169, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 169, "level": 2}}, {"headings_1": {"content": "Description", "page": 169, "level": 1}}], "page": 169, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "165 \n15/06/2023 3,990,000 Administration Direct", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 169, "level": 2}}, {"headings_1": {"content": "Description", "page": 169, "level": 1}}, [{"headings_0": {"content": "Total", "page": 169, "level": 2}}, {"headings_1": {"content": "Description", "page": 169, "level": 1}}]], "page": 169, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "procurement", "metadata": {"headings": [{"headings_0": {"content": "procurement", "page": 169, "level": 2}}, {"headings_1": {"content": "Total", "page": 169, "level": 2}}], "page": 169, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "14,254,800", "metadata": {"headings": [{"headings_0": {"content": "14,254,800", "page": 169, "level": 2}}, {"headings_1": {"content": "procurement", "page": 169, "level": 2}}], "page": 169, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 35: Irregular splitting of procurements \nSn\\_\\| PROCUREMENT REFERENCE Particulars", "metadata": {"headings": [{"headings_0": {"content": "14,254,800", "page": 169, "level": 2}}, {"headings_1": {"content": "procurement", "page": 169, "level": 2}}, [{"headings_0": {"content": "14,254,800", "page": 169, "level": 2}}, {"headings_1": {"content": "procurement", "page": 169, "level": 2}}]], "page": 170, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Contractor Contract Amount", "metadata": {"headings": [{"headings_0": {"content": "Contractor Contract Amount", "page": 170, "level": 1}}, {"headings_1": {"content": "14,254,800", "page": 169, "level": 2}}], "page": 170, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 HOIM834/SUPLS/2022- \nSupply Of Solar Powered Irrigation Scheme - Kigorobya Waterfix Engineering (U)", "metadata": {"headings": [{"headings_0": {"content": "Contractor Contract Amount", "page": 170, "level": 1}}, {"headings_1": {"content": "14,254,800", "page": 169, "level": 2}}], "page": 170, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "22,506,312", "metadata": {"headings": [{"headings_0": {"content": "22,506,312", "page": 170, "level": 2}}, {"headings_1": {"content": "Contractor Contract Amount", "page": 170, "level": 1}}], "page": 170, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "23/00009/LOT 1 Seed School \nLimited \n2 HOIM834/SUPLS/2022- \nSupply Of Solar Powered Irrigation Scheme - Bigirwa Enock Waterfix Engineering (U)", "metadata": {"headings": [{"headings_0": {"content": "22,506,312", "page": 170, "level": 2}}, {"headings_1": {"content": "Contractor Contract Amount", "page": 170, "level": 1}}, [{"headings_0": {"content": "22,506,312", "page": 170, "level": 2}}, {"headings_1": {"content": "Contractor Contract Amount", "page": 170, "level": 1}}]], "page": 170, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "22,583,245", "metadata": {"headings": [{"headings_0": {"content": "22,583,245", "page": 170, "level": 2}}, {"headings_1": {"content": "22,506,312", "page": 170, "level": 2}}], "page": 170, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "23/000011/LOT 3 Limited \n3 HOIM834/SUPLS/2022- = Supply Of Solar Powered Irrigation Scheme \u2014 Nyakoojo Waterfix Engineering (U)", "metadata": {"headings": [{"headings_0": {"content": "22,583,245", "page": 170, "level": 2}}, {"headings_1": {"content": "22,506,312", "page": 170, "level": 2}}, [{"headings_0": {"content": "22,583,245", "page": 170, "level": 2}}, {"headings_1": {"content": "22,506,312", "page": 170, "level": 2}}]], "page": 170, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "22,597,515", "metadata": {"headings": [{"headings_0": {"content": "22,597,515", "page": 170, "level": 2}}, {"headings_1": {"content": "22,583,245", "page": 170, "level": 2}}], "page": 170, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "23/000010/LOT 2 Lawrence Limited \nTotal", "metadata": {"headings": [{"headings_0": {"content": "22,597,515", "page": 170, "level": 2}}, {"headings_1": {"content": "22,583,245", "page": 170, "level": 2}}, [{"headings_0": {"content": "22,597,515", "page": 170, "level": 2}}, {"headings_1": {"content": "22,583,245", "page": 170, "level": 2}}]], "page": 170, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "67,687,072", "metadata": {"headings": [{"headings_0": {"content": "67,687,072", "page": 170, "level": 2}}, {"headings_1": {"content": "22,597,515", "page": 170, "level": 2}}], "page": 170, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "166 \nAppendix 36: Non-functionali \nof SACCO committees and sub-committees Vote Name of Supervisory committee Executive \nName SACCO Committee \nLoan Sub committee Production sub Marketing sub Business \nFinance and Remarks Committee Committee Development investment sub services sub Committee \nCommittee \ni. \nWas it Is the Was it Isthe \\| Was it \nIs the Wasit \\| Is the Was it Isthe Wasit Is the Was Is the Constitute committe Constitu commi Constituted? commit Constit committ Consti commi Consti committ it commit d? a ted? ttee (yes/No) tee uted? ee tuted? ttee tuted? ee Const tee (yes/No) operation (yes/No operati \noperati (yes/N operatio (yes/ operat (yes/ operatio itute operati al? ) onal? \nonal? 0) nal? No) ional? No) nal? d? onal? (operatio (opera (operati (operati (opera (operatio (yes/ (operat nal or Not tional \nonal or onal or tional nal or No) ional or operation or Not Not Not or Not Not Not al) operati operati operatio operat operatio operati onal) onal) nal) ional) nal) onal)", "metadata": {"headings": [{"headings_0": {"content": "67,687,072", "page": 170, "level": 2}}, {"headings_1": {"content": "22,597,515", "page": 170, "level": 2}}, [{"headings_0": {"content": "67,687,072", "page": 170, "level": 2}}, {"headings_1": {"content": "22,597,515", "page": 170, "level": 2}}], [{"headings_0": {"content": "67,687,072", "page": 170, "level": 2}}, {"headings_1": {"content": "22,597,515", "page": 170, "level": 2}}], [{"headings_0": {"content": "67,687,072", "page": 170, "level": 2}}, {"headings_1": {"content": "22,597,515", "page": 170, "level": 2}}], [{"headings_0": {"content": "67,687,072", "page": 170, "level": 2}}, {"headings_1": {"content": "22,597,515", "page": 170, "level": 2}}], [{"headings_0": {"content": "67,687,072", "page": 170, "level": 2}}, {"headings_1": {"content": "22,597,515", "page": 170, "level": 2}}], [{"headings_0": {"content": "67,687,072", "page": 170, "level": 2}}, {"headings_1": {"content": "22,597,515", "page": 170, "level": 2}}], [{"headings_0": {"content": "67,687,072", "page": 170, "level": 2}}, {"headings_1": {"content": "22,597,515", "page": 170, "level": 2}}], [{"headings_0": {"content": "67,687,072", "page": 170, "level": 2}}, {"headings_1": {"content": "22,597,515", "page": 170, "level": 2}}]], "page": 170, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes | No", "metadata": {"headings": [{"headings_0": {"content": "Yes | No", "page": 171, "level": 4}}, {"headings_1": {"content": "67,687,072", "page": 170, "level": 2}}], "page": 171, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Hoima Kisabagwa Yes Yes Yes Yes Yes No No No No No No No DLG \n=", "metadata": {"headings": [{"headings_0": {"content": "Yes | No", "page": 171, "level": 4}}, {"headings_1": {"content": "67,687,072", "page": 170, "level": 2}}], "page": 171, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyabigamb", "metadata": {"headings": [{"headings_0": {"content": "Kyabigamb", "page": 171, "level": 2}}, {"headings_1": {"content": "Yes | No", "page": 171, "level": 4}}], "page": 171, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ire \n\\| \nHoima Kibugubya Yes Yes Yes Yes Yes Yes No No no no No No No No DLG \n-", "metadata": {"headings": [{"headings_0": {"content": "Kyabigamb", "page": 171, "level": 2}}, {"headings_1": {"content": "Yes | No", "page": 171, "level": 4}}], "page": 171, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyabigamb", "metadata": {"headings": [{"headings_0": {"content": "Kyabigamb", "page": 171, "level": 2}}, {"headings_1": {"content": "Kyabigamb", "page": 171, "level": 2}}], "page": 171, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ire \nHoima Busanga- Yes Yes Yes Yes Yes Yes No No No No No No No No DLG Buraru in \nHoima Buraru- Yes Yes Yes Yes Yes Yes No No No No No No No No DLG Buraru Kyabahati = \u2014Tyes", "metadata": {"headings": [{"headings_0": {"content": "Kyabigamb", "page": 171, "level": 2}}, {"headings_1": {"content": "Kyabigamb", "page": 171, "level": 2}}], "page": 171, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "m [no", "metadata": {"headings": [{"headings_0": {"content": "m [no", "page": 171, "level": 3}}, {"headings_1": {"content": "Kyabigamb", "page": 171, "level": 2}}], "page": 171, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "+N no His", "metadata": {"headings": [{"headings_0": {"content": "+N no His", "page": 171, "level": 2}}, {"headings_1": {"content": "m [no", "page": 171, "level": 3}}], "page": 171, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Hoima Yes Yes \\| Yes Yes \\| Yes No No No \niL no \\_ I DLG -Buraru \nHoima Buyanja- Yes Yes Yes Yes Yes Yes No No No No No No No DLG Buraru = \nHoima Kakindo- Yes Yes Yes Yes Yes Yes No No No No No No No No DLG Bulindi \nHoima \\| Central Yes Yes \\| Yes Yes Yes Yes No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "+N no His", "page": 171, "level": 2}}, {"headings_1": {"content": "m [no", "page": 171, "level": 3}}], "page": 171, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_ [no |", "metadata": {"headings": [{"headings_0": {"content": "_ [no |", "page": 171, "level": 4}}, {"headings_1": {"content": "+N no His", "page": 171, "level": 2}}], "page": 171, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \n[ \\| \\| \\| DLG Bulindi \nHoima Kitorogya- Yes Yes Yes Yes \\| Yes Yes No No No No No No no No DLG Buhanika \\| \nHoima Katereiga Yes Yes Yes Yes Yes Yes \\| No No No No No No No No \n- \nDLG Buhanika \ni L \\_ \n167 \nAppendix 37: Failure to train households and Enterprise group Sn Vote Name \nParish Name \nWas there evidence of Date (s) of the Was a training report training of households training(s)", "metadata": {"headings": [{"headings_0": {"content": "_ [no |", "page": 171, "level": 4}}, {"headings_1": {"content": "+N no His", "page": 171, "level": 2}}, [{"headings_0": {"content": "_ [no |", "page": 171, "level": 4}}, {"headings_1": {"content": "+N no His", "page": 171, "level": 2}}], [{"headings_0": {"content": "_ [no |", "page": 171, "level": 4}}, {"headings_1": {"content": "+N no His", "page": 171, "level": 2}}], [{"headings_0": {"content": "_ [no |", "page": 171, "level": 4}}, {"headings_1": {"content": "+N no His", "page": 171, "level": 2}}], [{"headings_0": {"content": "_ [no |", "page": 171, "level": 4}}, {"headings_1": {"content": "+N no His", "page": 171, "level": 2}}], [{"headings_0": {"content": "_ [no |", "page": 171, "level": 4}}, {"headings_1": {"content": "+N no His", "page": 171, "level": 2}}]], "page": 171, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "prepared?", "metadata": {"headings": [{"headings_0": {"content": "prepared?", "page": 172, "level": 2}}, {"headings_1": {"content": "_ [no |", "page": 171, "level": 4}}], "page": 172, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and enterprise group \nleaders? \n\\_ \n-", "metadata": {"headings": [{"headings_0": {"content": "prepared?", "page": 172, "level": 2}}, {"headings_1": {"content": "_ [no |", "page": 171, "level": 4}}], "page": 172, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Hoima DLG Kisabaqwa Yes 23/02/23 No\n2. Hoima DLG Kibugubya Yes 24/02/23 No en Hoima DLG Busanga No n/a No\\_ 4, Hoima DLG Buraru No n/a No\n3. Hoima DLG Kyabanati No n/a No\n4. Hoima DLG Buyanja No n/a No fs Hoima DLG Kakindo No n/a No .\n5. Hoima DLG Central No n/a No 9, Hoima DLG Kitorogya No n/a No .\n6. Hoima DLG Katereiga No n/a No", "metadata": {"headings": [{"headings_0": {"content": "prepared?", "page": 172, "level": 2}}, {"headings_1": {"content": "_ [no |", "page": 171, "level": 4}}], "page": 172, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "168 \nAppendix 38: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act \nSN. Vote name \nParish Name \nName of SACCO \nIs the SACCO registered under Microfinance \n3 1 Hoima DLG Bulyango Bulyango Kitoba No", "metadata": {"headings": [{"headings_0": {"content": "prepared?", "page": 172, "level": 2}}, {"headings_1": {"content": "_ [no |", "page": 171, "level": 4}}, [{"headings_0": {"content": "prepared?", "page": 172, "level": 2}}, {"headings_1": {"content": "_ [no |", "page": 171, "level": 4}}], [{"headings_0": {"content": "prepared?", "page": 172, "level": 2}}, {"headings_1": {"content": "_ [no |", "page": 171, "level": 4}}]], "page": 172, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Institutions money lenders act 2016? \\| Hoima DLG Kibanjwa Kibanjwa Kitoba No \n3 Hoima DLG Budaka Budaka Kitoba BL: \n4 Hoima DLG Kiryangobe Kitoba Kiryangobe Kitoba Sacoo No \n5 Hoima DLG Kiragura Kiragura Kitoba No \n6 Hoima DLG Birungu Birungu Kitoba No \n7 Hoima DLG Kiryandongo Kiryandongo Kiganja No \n8 Hoima DLG Kibiro Kibiro Kiganja No \n9 Hoima DLG Kyeramya Kyeramya Kiganja No \n10 Hoima DLG Kiganja Kiganja Kiganja No \n11 Hoima DLG Nzorobi Nzorobi Kabaale No \n12 Hoima DLG Kabaale \\| Kabaale Kabaale No \n13 - Hoima DLG Mbegu \\| Mbegu Kabaale \nNo \n14 Hoima DLG Kigaaga Kigaaga Kabaale No \n15 Hoima DLG Ndaragi Ndaragi Kisukuma No \n16 Hoima DLG \\| Kabatindule Kabatindule \nKisukuma \nNo \n17 Hoima DLG \\| Haibale Haibale Kisukuma No \n18 iran Hoima DLG Bukona Bukona Kisukuma No \n19 DLG Kisukuma Kisukuma Kisukuma No \n20 Hoima DLG Karungu Karungu Kigorobya No \n21 Hoima DLG Kyabisagazi Kyabisagazi Kigorobya No \n\\| 22 Hoima DLG North East North East Kigorobya \nNo \n23 Hoima DLG South East South East, Kigorobya No 24 Hoima DLG South West ae South West Kigorobya \nNo 25 Ham Hoima DLG an Northern Kigorobya No 26 DLG Kyabanati Buraru No \n169", "metadata": {"headings": [{"headings_0": {"content": "prepared?", "page": 172, "level": 2}}, {"headings_1": {"content": "_ [no |", "page": 171, "level": 4}}, [{"headings_0": {"content": "prepared?", "page": 172, "level": 2}}, {"headings_1": {"content": "_ [no |", "page": 171, "level": 4}}], [{"headings_0": {"content": "prepared?", "page": 172, "level": 2}}, {"headings_1": {"content": "_ [no |", "page": 171, "level": 4}}]], "page": 173, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "27 Hoima DLG Buraru Buraru Buraru No 28 Hoima DLG Buyanja Busanga Buraru No \\| \n\\| \n29 Hoima DLG Busanga Buyanja, Buraru No 30 Hoima DLG Hanga Hanga Kijongo No 31 Hoima DLG Kigomba Kigomba Kijongo No 32 Hoima DLG Kijongo Kijongo, Kijongo No 33 Hoima DLG Marongo Marongo, Bombo No 34 Hoima DLG Buhirigi Buhirigi Bombo No 35 \\| Hoima DLG Hanga \nHanga Bombo \nNo 36 Hoima DLG Bwikya Bwikya ,Bombo No 37 Hoima DLG Kanyira Kanyira Bombo No 38 Hoima DLG Kyamukwenda Kyamukwenda Kapaapi No 39 Hoima DLG Kapaapi Kapaapi, Kapaapi No 40 Hoima DLG Kibengeya Kibengeya, Kapaapi Pmd No 41 Hoima DLG Rwentale Rwentale Buseruka No 42 \\| Hoima DLG Buseruka Buseruka \nBuseruka \nNo 43 Hoima DLG Nyakabingo Nyakabingo, Buseruka No 44 Hoima DLG Toonya Toonya, Buseruka No 45 Hoima DLG Kyohairwe Kyohairwe Buhanika No 46 Hoima DLG Butema Butema Buhanika No 47 Hoima DLG Kitorogya Kitorogya,Buhanika No 48 Hoima DLG Kitoonya Kitoonya, Buhanika No 49 Hoima DLG Katereiga Katereiga, Buhanika No 50 Hoima DLG Kikerege Kikerege Buhanika No 51 Hoima DLG Central Central Bulindi No 52 Hoima DLG Kibaire Kibaire, Bulindi No 53 Hoima DLG Kakindo Kakindo, Bulindi No 54 Hoima DLG Kibugubya Kibugubya, Kyabigambire No 55 Hoima DLG Kisabagwa Kisabagwa Kyabigambire No \n170", "metadata": {"headings": [{"headings_0": {"content": "prepared?", "page": 172, "level": 2}}, {"headings_1": {"content": "_ [no |", "page": 171, "level": 4}}, [{"headings_0": {"content": "prepared?", "page": 172, "level": 2}}, {"headings_1": {"content": "_ [no |", "page": 171, "level": 4}}]], "page": 174, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "metadata": {"headings": [{"headings_0": {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "page": 175, "level": 1}}, {"headings_1": {"content": "prepared?", "page": 172, "level": 2}}], "page": 175, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Vote name Parish Name Name of SACCO \nL. \\| Hoima DLG Kisabagwa Kisabagwa -Kyabigambire 2 \\| Hoima DLG Kibugubya Kibugubya -Kyabigambire", "metadata": {"headings": [{"headings_0": {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "page": 175, "level": 1}}, {"headings_1": {"content": "prepared?", "page": 172, "level": 2}}, [{"headings_0": {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "page": 175, "level": 1}}, {"headings_1": {"content": "prepared?", "page": 172, "level": 2}}]], "page": 175, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. \\| Hoima DLG Busanga Busanga-Buraru\n4. \\| Hoima DLG Buraru Buraru-Buraru\n5. Hoima DLG Kyabahati Kyabahati -Buraru\n6. Hoima DLG Buyanja Buyanja-Buraru\n7. Hoima DLG \\| Kakindo Kakindo-Bulindi\n8. Hoima DLG Central Central -Bulindi\n9. Hoima DLG Kitorogya Kitorogya-Buhanika\n10. Hoima DLG Katereiga Katereiga -Buhanika Total", "metadata": {"headings": [{"headings_0": {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "page": 175, "level": 1}}, {"headings_1": {"content": "prepared?", "page": 172, "level": 2}}], "page": 175, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "171 \nNumber of PDM \nDoes SACCO maintain", "metadata": {"headings": [{"headings_0": {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "page": 175, "level": 1}}, {"headings_1": {"content": "prepared?", "page": 172, "level": 2}}, [{"headings_0": {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "page": 175, "level": 1}}, {"headings_1": {"content": "prepared?", "page": 172, "level": 2}}]], "page": 175, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "enterprises", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 175, "level": 1}}, {"headings_1": {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "page": 175, "level": 1}}], "page": 175, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "updated enterprise and House hold registers \n29 No \n21 No \n16 No \n28 No \n23 No \n21 No \n1i No \n15 No \n18 No \n06 No \n188 \nAppendix 40: Signing of PRF Financing Agreements \nSN. \nVote name \nParish Name Name of SACCO Did the SACCO Chairperson sign PRF Date funds were Date agreement was \nfinancing agreement with the received \nsigned \n1 Hoima DLG Bulyango Bulyango Kitoba No 2 Hoima DLG Kibanjwa Kibanjwa Kitoba No \n3 Hoima DLG Budaka Budaka Kitoba No \nAccounting Oficer? \ni 24/06/2023 N/A", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 175, "level": 1}}, {"headings_1": {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "page": 175, "level": 1}}, [{"headings_0": {"content": "enterprises", "page": 175, "level": 1}}, {"headings_1": {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "page": 175, "level": 1}}], [{"headings_0": {"content": "enterprises", "page": 175, "level": 1}}, {"headings_1": {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "page": 175, "level": 1}}], [{"headings_0": {"content": "enterprises", "page": 175, "level": 1}}, {"headings_1": {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "page": 175, "level": 1}}], [{"headings_0": {"content": "enterprises", "page": 175, "level": 1}}, {"headings_1": {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "page": 175, "level": 1}}], [{"headings_0": {"content": "enterprises", "page": 175, "level": 1}}, {"headings_1": {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "page": 175, "level": 1}}], [{"headings_0": {"content": "enterprises", "page": 175, "level": 1}}, {"headings_1": {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "page": 175, "level": 1}}], [{"headings_0": {"content": "enterprises", "page": 175, "level": 1}}, {"headings_1": {"content": "Appendix 39: Update of SACCO Enterprise and Household Registers", "page": 175, "level": 1}}]], "page": 175, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "24/06/2023 N/A", "metadata": {"headings": [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 175, "level": 1}}], "page": 176, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "24/06/2023 N/A", "metadata": {"headings": [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}, {"headings_1": {"content": "enterprises", "page": 175, "level": 1}}], "page": 176, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lee oe Kitoba", "metadata": {"headings": [{"headings_0": {"content": "Lee oe Kitoba", "page": 176, "level": 2}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}], "page": 176, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Hoima DLG No 24/06/2023 N/A \n5 Hoima DLG Kiragura Kiragura Kitoba No \n24/06/2023 N/A \\| \n6 Hoima DLG Birungu Birungu Kitoba No \n24/06/2023 N/A \\| \n7 Hoima DLG Kiryandongo teeta No", "metadata": {"headings": [{"headings_0": {"content": "Lee oe Kitoba", "page": 176, "level": 2}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}, [{"headings_0": {"content": "Lee oe Kitoba", "page": 176, "level": 2}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}], [{"headings_0": {"content": "Lee oe Kitoba", "page": 176, "level": 2}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}], [{"headings_0": {"content": "Lee oe Kitoba", "page": 176, "level": 2}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}], [{"headings_0": {"content": "Lee oe Kitoba", "page": 176, "level": 2}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}], [{"headings_0": {"content": "Lee oe Kitoba", "page": 176, "level": 2}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}]], "page": 176, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "24/06/2023 N/A", "metadata": {"headings": [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}, {"headings_1": {"content": "Lee oe Kitoba", "page": 176, "level": 2}}], "page": 176, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n8 Hoima DLG Kibiro Kibiro Kiganja No \n24/06/2023 N/A \n. \n9 Hoima DLG Kyeramya Kyeramya Kiganja No", "metadata": {"headings": [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}, {"headings_1": {"content": "Lee oe Kitoba", "page": 176, "level": 2}}, [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}, {"headings_1": {"content": "Lee oe Kitoba", "page": 176, "level": 2}}], [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}, {"headings_1": {"content": "Lee oe Kitoba", "page": 176, "level": 2}}], [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}, {"headings_1": {"content": "Lee oe Kitoba", "page": 176, "level": 2}}]], "page": 176, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "24/06/2023 N/A", "metadata": {"headings": [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}], "page": 176, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n10 Hoima DLG Kiganja Kiganja Kiganja No", "metadata": {"headings": [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}, [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 2}}]], "page": 176, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "24/06/2023 N/A", "metadata": {"headings": [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}], "page": 176, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "11 Hoima DLG Nzorobi Nzorobi Kabaale No \n24/06/2023 N/A \\| \n12 Hoima DLG Kabaale Kabaale Kabaale No \n24/06/2023 N/A \n13 Hoima DLG Mbegu Mbegu Kabaale No \n24/06/2023 N/A \n14 Hoima DLG Kigaaga Kigaaga Kabaale No \n24/06/2023 N/A \n15 Hoima DLG Ndaragi Ndaragi Kisukuma No", "metadata": {"headings": [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}, [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}], [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}], [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}], [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}], [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}], [{"headings_0": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}]], "page": 176, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "24/06/2023 | N/A", "metadata": {"headings": [{"headings_0": {"content": "24/06/2023 | N/A", "page": 176, "level": 1}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}], "page": 176, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "16 Hoima DLG Kabatindule a No \n24/06/2023 N/A \n17 Hoima DLG Haibale Haibale Kisukuma No \n24/06/2023 N/A \n18 Hoima DLG Bukona Bukona Kisukuma No \n24/06/2023 N/A \n19 Hoima DLG Kisukuma Kedkuma No \n24/06/2023 N/A Kisukuma \n20 Hoima DLG Karungu Karungu Kigorobya No \n24/06/2023 N/A \n>4 Hoima DLG Kyabisagazi rn No \n24/06/2023 N/A \n22 Hoima DLG North East \u2014 No \n24/06/2023 N/A \n172", "metadata": {"headings": [{"headings_0": {"content": "24/06/2023 | N/A", "page": 176, "level": 1}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}, [{"headings_0": {"content": "24/06/2023 | N/A", "page": 176, "level": 1}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}], [{"headings_0": {"content": "24/06/2023 | N/A", "page": 176, "level": 1}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}], [{"headings_0": {"content": "24/06/2023 | N/A", "page": 176, "level": 1}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}], [{"headings_0": {"content": "24/06/2023 | N/A", "page": 176, "level": 1}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}], [{"headings_0": {"content": "24/06/2023 | N/A", "page": 176, "level": 1}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}], [{"headings_0": {"content": "24/06/2023 | N/A", "page": 176, "level": 1}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}], [{"headings_0": {"content": "24/06/2023 | N/A", "page": 176, "level": 1}}, {"headings_1": {"content": "24/06/2023 N/A", "page": 176, "level": 4}}]], "page": 176, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| South East,", "metadata": {"headings": [{"headings_0": {"content": "| South East,", "page": 177, "level": 1}}, {"headings_1": {"content": "24/06/2023 | N/A", "page": 176, "level": 1}}], "page": 177, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "23 Homa DLG South East Kigorobya No 24 Hoima DLG South West eerie No 25 HoimaDLG Northern Kal No 26 Hoima DLG Kyabanati Kyabanati Buraru \\| No 27 Hoima DLG Buraru Buraru Buraru No 28 Hoima DLG Buyanja Busanga Buraru No 29 Hoima DLG Busanga Buyanja, Buraru No 30 Hoima DLG Hanga Hanga Kijongo No 31 Hoima DLG Kigomba Kigomba Kijongo No 32 Hoima DLG Kijongo Kijongo, Kijongo \\| No 33 Hoima DLG Marongo Marongo, Bombo \\| No 34 Hoima DLG Buhirigi Buhirigi Bombo No 35 Hoima DLG Hanga \\| Hanga Bombo No 36 Hoima DLG Bwikya \\| Bwikya ,Bombo No 37 Hoima DLG ee \\| Kanyira Bombo No 38 Hoima DLG Kyamukwenda Kapaapi No", "metadata": {"headings": [{"headings_0": {"content": "| South East,", "page": 177, "level": 1}}, {"headings_1": {"content": "24/06/2023 | N/A", "page": 176, "level": 1}}], "page": 177, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Byam ti", "metadata": {"headings": [{"headings_0": {"content": "Byam ti", "page": 177, "level": 1}}, {"headings_1": {"content": "| South East,", "page": 177, "level": 1}}], "page": 177, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | UL", "metadata": {"headings": [{"headings_0": {"content": "| | UL", "page": 177, "level": 6}}, {"headings_1": {"content": "Byam ti", "page": 177, "level": 1}}], "page": 177, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "39 Hoima DLG Kapaapi Kapaapi, Kapaapi No 40 Hoima DLG Kibengeya \\| ed aa 4 No [4 Hoima DLG Rwentale \\| Rwentale Buseruka No 42 Hoima DLG Buseruka \\| Buseruka Buseruka No 43 Hoima DLG Nyakabingo \u2018saci No 44 \u201c Hoima DLG Toonya Toonya, Buseruka No \\| \nKyohairwe \n45 Hoima ; DLG Kyohairwe ; \nNo Buhanika \n46 Hoima DLG Butema Butema Buhanika No \n24/06/2023 N/A 24/06/2023 N/A \n24/06/2023 N/A \n\\+ 24/06/2023 N/A \n24/06/2023 N/A \n24/06/2023 N/A \n24/06/2023 N/A \n24/06/2023 N/A \n24/06/2023 N/A 7", "metadata": {"headings": [{"headings_0": {"content": "| | UL", "page": 177, "level": 6}}, {"headings_1": {"content": "Byam ti", "page": 177, "level": 1}}, [{"headings_0": {"content": "| | UL", "page": 177, "level": 6}}, {"headings_1": {"content": "Byam ti", "page": 177, "level": 1}}], [{"headings_0": {"content": "| | UL", "page": 177, "level": 6}}, {"headings_1": {"content": "Byam ti", "page": 177, "level": 1}}], [{"headings_0": {"content": "| | UL", "page": 177, "level": 6}}, {"headings_1": {"content": "Byam ti", "page": 177, "level": 1}}]], "page": 177, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 24/06/2023 N/A", "metadata": {"headings": [{"headings_0": {"content": "| 24/06/2023 N/A", "page": 177, "level": 6}}, {"headings_1": {"content": "| | UL", "page": 177, "level": 6}}], "page": 177, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 24/06/2023 N/A \n\\| 24/06/2023 N/A \nLL 24/06/2023 N/A \n24/06/2023 N/A \n24/06/2023 N/A \\| \n24/06/2023 N/A 24/06/2023 N/A 24/06/2023 N/A \n24/06/2023 N/A 24/06/2023 N/A \n24/06/2023 N/A 24/06/2023 \\| N/A 24/06/2023 N/A 24/06/2023 N/A \n173 \n47 Hoima DLG Kitorogya Kitorogya,Buhanika No 48 Hoima DLG Kitoonya Kitoonya, Buhanika No", "metadata": {"headings": [{"headings_0": {"content": "| 24/06/2023 N/A", "page": 177, "level": 6}}, {"headings_1": {"content": "| | UL", "page": 177, "level": 6}}, [{"headings_0": {"content": "| 24/06/2023 N/A", "page": 177, "level": 6}}, {"headings_1": {"content": "| | UL", "page": 177, "level": 6}}], [{"headings_0": {"content": "| 24/06/2023 N/A", "page": 177, "level": 6}}, {"headings_1": {"content": "| | UL", "page": 177, "level": 6}}], [{"headings_0": {"content": "| 24/06/2023 N/A", "page": 177, "level": 6}}, {"headings_1": {"content": "| | UL", "page": 177, "level": 6}}], [{"headings_0": {"content": "| 24/06/2023 N/A", "page": 177, "level": 6}}, {"headings_1": {"content": "| | UL", "page": 177, "level": 6}}], [{"headings_0": {"content": "| 24/06/2023 N/A", "page": 177, "level": 6}}, {"headings_1": {"content": "| | UL", "page": 177, "level": 6}}]], "page": 177, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Katereiga,", "metadata": {"headings": [{"headings_0": {"content": "Katereiga,", "page": 178, "level": 2}}, {"headings_1": {"content": "| 24/06/2023 N/A", "page": 177, "level": 6}}], "page": 178, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "49 Hoima . DLG Katereiga . No Birhanttiee \n50 Hoima DLG Kikerege Kikerege Buhanika No 51 Hoima DLG Central Central Bulindi No 52 Hoima DLG Kibaire Kibaire, Bulindi No 53 Hoima DLG Kakindo Kakindo, Bulindi No Kibugubya, \n54 Hoima . DLG Kibugubya . No", "metadata": {"headings": [{"headings_0": {"content": "Katereiga,", "page": 178, "level": 2}}, {"headings_1": {"content": "| 24/06/2023 N/A", "page": 177, "level": 6}}], "page": 178, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyabigambire", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 178, "level": 2}}, {"headings_1": {"content": "Katereiga,", "page": 178, "level": 2}}], "page": 178, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kisabagwa \n55 Hoima . DLG Kisabagwa . No", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 178, "level": 2}}, {"headings_1": {"content": "Katereiga,", "page": 178, "level": 2}}], "page": 178, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyabigambire", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 178, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 2}}], "page": 178, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 24/06/2023 N/A 24/06/2023 N/A \n24/06/2023 N/A \n24/06/2023 N/A 24/06/2023 N/A 24/06/2023 N/A 24/06/2023 N/A \n24/06/2023 N/A 24/06/2023 N/A \n174 \nAppendix 41: Wealth Ranking of Households SN \nVote name \nParish Name \nWas wealth ranking carried out \\| No. of villages No. of villages were wealth ranking at parish level? \nwas carried out", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 178, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 2}}, [{"headings_0": {"content": "Kyabigambire", "page": 178, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 2}}], [{"headings_0": {"content": "Kyabigambire", "page": 178, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 2}}], [{"headings_0": {"content": "Kyabigambire", "page": 178, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 2}}], [{"headings_0": {"content": "Kyabigambire", "page": 178, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 2}}], [{"headings_0": {"content": "Kyabigambire", "page": 178, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 2}}], [{"headings_0": {"content": "Kyabigambire", "page": 178, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 2}}]], "page": 178, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Hoima DLG Kisabagwa No", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 178, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 2}}], "page": 179, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 178, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 2}}], "page": 179, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Hoima DLG Kibugubya No\n3. Hoima DLG Busanga No", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 178, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 2}}], "page": 179, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "| 14 00", "metadata": {"headings": [{"headings_0": {"content": "| 14 00", "page": 179, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 1}}], "page": 179, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13 00 \n5 00", "metadata": {"headings": [{"headings_0": {"content": "| 14 00", "page": 179, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 1}}, [{"headings_0": {"content": "| 14 00", "page": 179, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 1}}]], "page": 179, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Hoima DLG Buraru No 9 00\n5. Hoima DLG Kyabanati No \n8 00\n6. Hoima DLG Buyanja No \n7 00\n7. Hoima DLG Kakindo No \n4 00\n8. Hoima DLG Central No 5 00 9; Hoima DLG \\| Kitorogya No\n9. Hoima DLG Katereiga No Total", "metadata": {"headings": [{"headings_0": {"content": "| 14 00", "page": 179, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 1}}], "page": 179, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5 00 5 00 75 \n175 \nSN Parish Name of PDM SACCO Inconsistent Flagship Expected PRF", "metadata": {"headings": [{"headings_0": {"content": "| 14 00", "page": 179, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 1}}, [{"headings_0": {"content": "| 14 00", "page": 179, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 1}}], [{"headings_0": {"content": "| 14 00", "page": 179, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 178, "level": 1}}]], "page": 179, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "projects (UGX.)", "metadata": {"headings": [{"headings_0": {"content": "projects (UGX.)", "page": 180, "level": 1}}, {"headings_1": {"content": "| 14 00", "page": 179, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 \n", "metadata": {"headings": [{"headings_0": {"content": "projects (UGX.)", "page": 180, "level": 1}}, {"headings_1": {"content": "| 14 00", "page": 179, "level": 1}}, [{"headings_0": {"content": "projects (UGX.)", "page": 180, "level": 1}}, {"headings_1": {"content": "| 14 00", "page": 179, "level": 1}}]], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. \\| Hoima DLG KIRYANDONGO KIRYANDONGO KIGANJA PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "projects (UGX.)", "page": 180, "level": 1}}, {"headings_1": {"content": "| 14 00", "page": 179, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "projects (UGX.)", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "projects (UGX.)", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Hoima DLG KIBIRO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "projects (UGX.)", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "KIBIRO KIGANJA PDM SACCO Goats, Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "projects (UGX.)", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Hoima DLG KYERAMYA KYERAMYA KIGANJA PDM SACCO Beans, Goats", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4. Hoima DLG KIGANJA", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nKIGANJA KIGANJA PDM SACCO Beans, Goats", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}]], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5. Hoima DLG NZOROBI NZOROBI KABAALE PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Hoima DLG KABAALE KABAALE KABAALE PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Hoima DLG MBEGU", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "MBEGU KABAALE PDM SACCO \nGoat rearing trading farming 100,000,000 \n", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}]], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Hoima DLG KIGAAGA KIGAAGA KABAALE PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. Hoima DLG BULYANGO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "BULYANGO KITOBA PDM SACCO Beans, Groundnuts", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10.\\| Hoima DLG KIBANJWA KIBANJWA KITOBA PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "11.\\| Hoima DLG BUDAKA \nBUDAKA KITOBA PDM SACCO Beans, Groundnuts", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}]], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "12.\\| Hoima DLG KIRYANGOBE KIRYANGOBE KITOBA PDM SACOO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13.\\| Hoima DLG KIRAGURA KIRAGURA KITOBA PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "14.\\| Hoima DLG BIRUNGU BIRUNGU KITOBA PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "15.\\| Hoima DLG NDARAGI \nNDARAGI KISUKUMA PDM SACCO Goats, Soybeans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}]], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "16.\\| Hoima DLG KABATINDULE KABATINDULE KISUKUMA PDM SACCO Goats", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "/ \n17.\\| Hoima DLG HAIBALE HAIBALE KISUKUMA PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}]], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "18.\\| Hoima DLG BUKONA BUKONA KISUKUMA PDM SACCO Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "19.\\| Hoima DLG KYABANATI 20.\\| Hoima DLG BURARU \n21.\\| Hoima DLG BUSANGA \nKYABANATI BURARU PDM SACCO Beans, Groundnuts", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}]], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "BURARU BURARU PDM SACCO Beans, Groundnuts", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "BUSANGA BURARU PDM SACCO Poultry, Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "22.\\| Hoima DLG BUYANJABURARU BUYANJABURARU PDM SACCO Beans, Groundnuts", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__..100,000,000", "metadata": {"headings": [{"headings_0": {"content": "__..100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "23.\\| Hoima DLG HANGA HANGA KIJONGO PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "__..100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "__..100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "24.\\| Hoima DLG KIGOMBA KIGOMBA KIJONGO PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "__..100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25.\\| Hoima DLG KIJONGOKIJONGO KIJONGOKIJONGO PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "26.\\| Hoima DLG MARONGOBOMBO MARONGOBOMBO PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27.\\| Hoima DLG BUHIRIGI \n28.\\| Hoima DLG HANGA \nBUHIRIGI BOMBO PDM SACCO Beans, Goats", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}]], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "HANGA BOMBO PDM SACCO Beans, Cassava", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "29.\\| Hoima DLG BWIKYABOMBO BWIKYABOMBO PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n30.\\| Hoima DLG KANYIRA KANYIRA BOMBO PDM SACCO Coffee", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}]], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". \n31.\\| Hoima DLG KYAMUKWENDA KYAMUKWENDA KAPAAPI PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}]], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "32.\\| Hoima DLG KAPAAPIKAPAAPI KAPAAPIKAPAAPI PDM SACCO Beans, Groundnuts", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "176", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 180, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23. Holme DLG \\| KIBENGEYAKAPAAPI KIBENGEYAKAPAAPI PMD SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 180, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 1}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "34.\\| Hoima DLG RWENTALE RWENTALE BUSERUKA PDM SACCO Goats, Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 180, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28. Holme DLG BUSERUKA BUSERUKA BUSERUKA PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "36.\\| Hoima DLG NYAKABINGOBUSERUKA NYAKABINGOBUSERUKA PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 100,000,000 |", "metadata": {"headings": [{"headings_0": {"content": "| 100,000,000 |", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "37.\\| Hoima DLG TOONYABUSERUKA TOONYABUSERUKA PDM SACCO Goats, Beef", "metadata": {"headings": [{"headings_0": {"content": "| 100,000,000 |", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "| 100,000,000 |", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "38.\\| Hoima DLG KYOHAIRWE KYOHAIRWE BUHANIKA PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "| 100,000,000 |", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "39.\\| Hoima DLG KITOROGYA, BUHANIKA KITOROGYA,BUHANIKA PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "40.\\| Hoima DLG KITOONYABUHANIKA KITOONYABUHANIKA PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "41.\\| Hoima DLG KATEREIGABUHANIKA KATEREIGABUHANIKA PDM SACCO Bull fattening", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "00 42.\\| Hoima DLG KIKEREGE KIKEREGE BUHANIKA PDM SACCO Beans \n10000 \n43.\\| Hoima DLG CENTRAL CENTRAL BULINDI PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "44.\\| Hoima DLG KIBAIREBULINDI KIBAIREBULINDI PDM SACCO Beans, Tomatoes", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "45.\\| Hoima DLG KAKINDOBULINDI KAKINDOBULINDI PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n46.\\| Hoima DLG KARUNGU KARUNGU KIGOROBYA PDM SACCO Beans \n\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}]], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "47.\\| Hoima DLG KYABISAGAZI \\| KYABISAGAZI KIGOROBYA PDM SACCO Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "48.\\| Hoima DLG KIBUGUBYAKYABIGAMBIR KIBUGUBYAKYABIGAMBIRE PDM SACCO Beans, Groundnuts", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "E \n49,\\| Hoima DLG \\| KISABAGWA 50.\\| Hoima DLG NORTH \n51.\\| Hoima DLG \\| SOUTH \n52.\\| Hoima DLG \\| SOUTH \n53.\\| Hoima DLG NORTHERN", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "on KYABIGAMBIRE PDM Goats, Groundnuts, Beans", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "Total", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NORTH EAST KIGOROBYA PDM SACCO Goats, Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "Total", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SOUTH EASTKIGOROBYA PDM SACCO Groundnuts, Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SOUTH WEST KIGOROBYA PDM SACCO\\_ Poult", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| NORTHERN KIGOROBYA PDM SACCO Poultry, Beans", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 1}}], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "177 \nAppendix 43: Households that did not implement items from the priority list \nSN Vote Parish Name of List of Are the How many Number of How many How many Name Name SACCO flagship flagship enterprises are PDM of the of the projects projects implementing enterprises enterprises farming per SACCO consistent flagship \nwith the projects", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 181, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 1}}]], "page": 181, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "priority", "metadata": {"headings": [{"headings_0": {"content": "priority", "page": 182, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}], "page": 182, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "commodities \nare farming enterprises enterprises are from the", "metadata": {"headings": [{"headings_0": {"content": "priority", "page": 182, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}, [{"headings_0": {"content": "priority", "page": 182, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 181, "level": 2}}]], "page": 182, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "priority", "metadata": {"headings": [{"headings_0": {"content": "priority", "page": 182, "level": 2}}, {"headings_1": {"content": "priority", "page": 182, "level": 1}}], "page": 182, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "commodity", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 182, "level": 2}}, {"headings_1": {"content": "priority", "page": 182, "level": 2}}], "page": 182, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "selected by list the LG? \n\\|", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 182, "level": 2}}, {"headings_1": {"content": "priority", "page": 182, "level": 2}}], "page": 182, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Hoima Kisabagwa Kisabagwa - Goats No 2 29 29 2 DLG Kyabigambire Groundnuts \nBeans\n2. Hoima Kibugubya Kibugubya - Piggery No 2 21 24 2 DLG Kyabigambire Beans \nGroundnuts \n\\\\\n3. Hoima Busanga Busanga-Buraru Piggery No 9 16 16 9 DLG \nPoultry \nBeans \nBu 4, Hoima Buraru Buraru-Buraru Maize No 8 28 28 8 DLG \nBeans \nGroundnuts\n4. Hoima Kyabahati Kyabahati - Maize No 7 23 23 7 DLG Buraru Beans \nGroundnuts\n5. Hoima Buyanja Buyanja-Buraru Beans No 5 21 21 5 DLG \nGroundnuts", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 182, "level": 2}}, {"headings_1": {"content": "priority", "page": 182, "level": 2}}], "page": 182, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 182, "level": 2}}, {"headings_1": {"content": "priority", "page": 182, "level": 2}}], "page": 182, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Hoima Kakindo Kakindo-Bulindi DLG", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 182, "level": 2}}, {"headings_1": {"content": "priority", "page": 182, "level": 2}}], "page": 182, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Maize \n. Piggery No 7 11 11 7 Beans \nRice", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 182, "level": 2}}, {"headings_1": {"content": "priority", "page": 182, "level": 2}}], "page": 182, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Hoima Central Central -Bulindi Beans No 4 15 15 4 DLG \nMaize \nRice \n.\n9. Hoima Kitorogya Kitorogya- Maize No 2 18 18 2 DLG Buhanika Beans", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 182, "level": 2}}, {"headings_1": {"content": "priority", "page": 182, "level": 2}}], "page": 182, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "178", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 182, "level": 2}}, {"headings_1": {"content": "priority", "page": 182, "level": 2}}], "page": 182, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Rice |", "metadata": {"headings": [{"headings_0": {"content": "| Rice |", "page": 183, "level": 2}}, {"headings_1": {"content": "commodity", "page": 182, "level": 2}}], "page": 183, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| Rice |", "page": 183, "level": 2}}, {"headings_1": {"content": "commodity", "page": 182, "level": 2}}], "page": 183, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Hoima Katereiga Katereiga - Maize No 4 06 06 4 DLG Buhanika Piggery \nBull", "metadata": {"headings": [{"headings_0": {"content": "| Rice |", "page": 183, "level": 2}}, {"headings_1": {"content": "commodity", "page": 182, "level": 2}}], "page": 183, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "fattening", "metadata": {"headings": [{"headings_0": {"content": "fattening", "page": 183, "level": 1}}, {"headings_1": {"content": "| Rice |", "page": 183, "level": 2}}], "page": 183, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "50 188 188 \\| 50 \n179 \nAppendix 44: Enterprise group members that accessed Loans \nSN Parish \nName of SACCO Name of PRF Was the \nDate loan Loan Amount Were the loan Were they Name beneficiary beneficiary was beneficiaries vetted bya from the obtained selected village approved PDM \nthrough the meeting enterprise PDMIS convened by the enterprise", "metadata": {"headings": [{"headings_0": {"content": "fattening", "page": 183, "level": 1}}, {"headings_1": {"content": "| Rice |", "page": 183, "level": 2}}, [{"headings_0": {"content": "fattening", "page": 183, "level": 1}}, {"headings_1": {"content": "| Rice |", "page": 183, "level": 2}}], [{"headings_0": {"content": "fattening", "page": 183, "level": 1}}, {"headings_1": {"content": "| Rice |", "page": 183, "level": 2}}]], "page": 183, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "groups", "metadata": {"headings": [{"headings_0": {"content": "groups", "page": 184, "level": 1}}, {"headings_1": {"content": "fattening", "page": 183, "level": 1}}], "page": 184, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Kisabagwa Kisabagwa - Katasi Mwamina Yes n/a 1,000,000 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "groups", "page": 184, "level": 1}}, {"headings_1": {"content": "fattening", "page": 183, "level": 1}}], "page": 184, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "groups", "page": 184, "level": 1}}, {"headings_1": {"content": "fattening", "page": 183, "level": 1}}], "page": 184, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyabigambire", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 184, "level": 2}}, {"headings_1": {"content": "groups", "page": 184, "level": 1}}], "page": 184, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 184, "level": 2}}, {"headings_1": {"content": "groups", "page": 184, "level": 1}}], "page": 184, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Kibugubya Kibugubya - Alinaitwe Ruth Yes n/a 1,000,000 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 184, "level": 2}}, {"headings_1": {"content": "groups", "page": 184, "level": 1}}], "page": 184, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kyabigambire", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 184, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 184, "level": 2}}], "page": 184, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n3 Busanga Busanga-Buraru Kato Festo Yes n/a 500,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 184, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 184, "level": 2}}], "page": 184, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Buraru Buraru-Buraru Nyamahunge Yes n/a 1,000,000 Yes Yes Lucia \n5, Kyabahati Kyabahati - Tibagwa Julius Yes n/a 800,000 No Yes Buraru\n5. Buyanja Buyanja-Buraru Asaba Gerald Yes n/a 800,000 No Yes \\| \nhe Kakindo Kakindo-Bulindi Abel Baguma Yes n/a 1,000,000 Yes Yes\n6. Central Central -Bulindi Aliguma Yusufu Yes n/a 800,000 No Yes\n7. Kitorogya Kitorogya- Agondeze Oliver Yes n/a 1,000,000 Yes Yes Buhanika \n\\|\n8. Katereiga Katereiga - Tibananuka Yes n/a 835,000 No Yes Buhanika \nEndinance \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 184, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 184, "level": 2}}], "page": 184, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "8,735,000", "metadata": {"headings": [{"headings_0": {"content": "8,735,000", "page": 184, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 184, "level": 1}}], "page": 184, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "180", "metadata": {"headings": [{"headings_0": {"content": "8,735,000", "page": 184, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 184, "level": 1}}], "page": 184, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 45: Failure to obtain an insurance policy", "metadata": {"headings": [{"headings_0": {"content": "Appendix 45: Failure to obtain an insurance policy", "page": 185, "level": 1}}, {"headings_1": {"content": "8,735,000", "page": 184, "level": 1}}], "page": 185, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN. Vote name Parish Name Name of SACCO Name of PRF \nLoan Amount", "metadata": {"headings": [{"headings_0": {"content": "Appendix 45: Failure to obtain an insurance policy", "page": 185, "level": 1}}, {"headings_1": {"content": "8,735,000", "page": 184, "level": 1}}], "page": 185, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beneficiary", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 185, "level": 1}}, {"headings_1": {"content": "Appendix 45: Failure to obtain an insurance policy", "page": 185, "level": 1}}], "page": 185, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Hoima DLG Kisabagwa Kisabagwa - Katasi Mwamina 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 185, "level": 1}}, {"headings_1": {"content": "Appendix 45: Failure to obtain an insurance policy", "page": 185, "level": 1}}], "page": 185, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 185, "level": 1}}, {"headings_1": {"content": "Appendix 45: Failure to obtain an insurance policy", "page": 185, "level": 1}}], "page": 185, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyabigambire", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 185, "level": 1}}, {"headings_1": {"content": "beneficiary", "page": 185, "level": 1}}], "page": 185, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "If the loan is for a farming operation, did the borrower obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)? \nNo \n", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 185, "level": 1}}, {"headings_1": {"content": "beneficiary", "page": 185, "level": 1}}, [{"headings_0": {"content": "Kyabigambire", "page": 185, "level": 1}}, {"headings_1": {"content": "beneficiary", "page": 185, "level": 1}}]], "page": 185, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Hoima DLG Kibugubya Kibugubya - Alinaitwe Ruth 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 185, "level": 1}}, {"headings_1": {"content": "beneficiary", "page": 185, "level": 1}}], "page": 185, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kyabigambire", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 185, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 185, "level": 1}}], "page": 185, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 185, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 185, "level": 1}}], "page": 185, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Hoima DLG Busanga Busanga-Buraru Kato Festo 500,000 \nNo\n4. Hoima DLG Buraru Buraru-Buraru Nyamahunge Lucia 1,000,000 \nNo\n5. Hoima DLG Kyabahati Kyabahati -Buraru Tibagwa Julius 800,000 \nNo\n6. Hoima DLG Buyanja Buyanja-Buraru Asaba Gerald 800,000 \nNo\n7. Hoima DLG Kakindo Kakindo-Bulindi Abel Baguma 1,000,000 \nNo\n8. Hoima DLG Central Central -Bulindi Aliguma Yusufu 800,000 \nNo 9, Hoima DLG Kitorogya Kitorogya-Buhanika Agondeze Oliver 1,000,000 No\n9. Hoima DLG Katereiga Katereiga -Buhanika Tibananuka 835,000 \nNo", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 185, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 185, "level": 1}}], "page": 185, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Endinance", "metadata": {"headings": [{"headings_0": {"content": "Endinance", "page": 185, "level": 2}}, {"headings_1": {"content": "Kyabigambire", "page": 185, "level": 1}}], "page": 185, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "181 \nAppendix 46: PRF loan disbursements \nSN. Vote Name Parish Name Name of SACCO Name of PRF \nLoan Amount as \nLoan Amount as per beneficiary per SACCO household evidence records", "metadata": {"headings": [{"headings_0": {"content": "Endinance", "page": 185, "level": 2}}, {"headings_1": {"content": "Kyabigambire", "page": 185, "level": 1}}, [{"headings_0": {"content": "Endinance", "page": 185, "level": 2}}, {"headings_1": {"content": "Kyabigambire", "page": 185, "level": 1}}]], "page": 185, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 186, "level": 1}}, {"headings_1": {"content": "Endinance", "page": 185, "level": 2}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". \n1. \nHoima DLG Kisabagwa Kisabagwa - Katasi Mwamina 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 186, "level": 1}}, {"headings_1": {"content": "Endinance", "page": 185, "level": 2}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyabigambire", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 186, "level": 2}}, {"headings_1": {"content": "provided", "page": 186, "level": 1}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2. Hoima DLG Kibugubya Kibugubya - Alinaitwe Ruth 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 186, "level": 2}}, {"headings_1": {"content": "provided", "page": 186, "level": 1}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 186, "level": 2}}, {"headings_1": {"content": "provided", "page": 186, "level": 1}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 186, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 186, "level": 2}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyabigambire", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 186, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 186, "level": 1}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "en Hoima DLG Busanga Busanga-Buraru Kato Festo 500,000 500,000", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 186, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 186, "level": 1}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. \\| Hoima DLG Buraru Buraru-Buraru Nyamahunge Lucia 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Kyabigambire", "page": 186, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 186, "level": 1}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 186, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 186, "level": 1}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 186, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 186, "level": 1}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Hoima DLG Kyabahati Kyabahati -Buraru Tibagwa Julius 800,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 186, "level": 1}}, {"headings_1": {"content": "Kyabigambire", "page": 186, "level": 1}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "800,000", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 186, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 186, "level": 1}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6. Hoima DLG Buyanja Buyanja-Buraru Asaba Gerald 800,000 800,000 Hoima DLG Kakindo Kakindo-Bulindi Abel Baguma 1,000,000 1,000,000\n7. Hoima DLG Central Central -Bulindi Aliguma Yusufu 800,000", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 186, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 186, "level": 1}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 186, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 186, "level": 1}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Hoima DLG Kakindo Kakindo-Bulindi Abel Baguma 1,000,000 1,000,000 Hoima DLG Central Central -Bulindi Aliguma Yusufu 800,000", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 186, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 186, "level": 1}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "800,000", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 186, "level": 2}}, {"headings_1": {"content": "800,000", "page": 186, "level": 2}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 186, "level": 2}}, {"headings_1": {"content": "800,000", "page": 186, "level": 2}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. Hoima DLG Kitorogya Kitorogya-Buhanika Agondeze Oliver 1,000,000 1,000,000 .\n10. Hoima DLG Katereiga Katereiga -Buhanika Tibananuka 835,000", "metadata": {"headings": [{"headings_0": {"content": "800,000", "page": 186, "level": 2}}, {"headings_1": {"content": "800,000", "page": 186, "level": 2}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "835,000", "metadata": {"headings": [{"headings_0": {"content": "835,000", "page": 186, "level": 1}}, {"headings_1": {"content": "800,000", "page": 186, "level": 2}}], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Endinance \nTotal 8,735,000 8,735,000 \n182 \nAppendix 47: Irreqularities in project implementation \nParish of Name of Loan Amountas Loan Amount Project Photo [ \nSN. Vote Name", "metadata": {"headings": [{"headings_0": {"content": "835,000", "page": 186, "level": 1}}, {"headings_1": {"content": "800,000", "page": 186, "level": 2}}, [{"headings_0": {"content": "835,000", "page": 186, "level": 1}}, {"headings_1": {"content": "800,000", "page": 186, "level": 2}}], [{"headings_0": {"content": "835,000", "page": 186, "level": 1}}, {"headings_1": {"content": "800,000", "page": 186, "level": 2}}]], "page": 186, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 187, "level": 1}}, {"headings_1": {"content": "835,000", "page": 186, "level": 1}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Name Name SACCO PRF per SACCO as per funded", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 187, "level": 1}}, {"headings_1": {"content": "835,000", "page": 186, "level": 1}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Remark", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 187, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 187, "level": 1}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "beneficiary records household", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 187, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 187, "level": 1}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Hoima Kisabag Kisabagwa Katasi -", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 187, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 187, "level": 1}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 187, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 187, "level": 1}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "evidence", "metadata": {"headings": [{"headings_0": {"content": "evidence", "page": 187, "level": 1}}, {"headings_1": {"content": "Remark", "page": 187, "level": 2}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| provided \\| \n\\| 1,000,000 1,000,000 Poultry BR \\| Beans garden \\| \nDLG Kyabigambire Mwamina fw seen wa \n; \n", "metadata": {"headings": [{"headings_0": {"content": "evidence", "page": 187, "level": 1}}, {"headings_1": {"content": "Remark", "page": 187, "level": 2}}, [{"headings_0": {"content": "evidence", "page": 187, "level": 1}}, {"headings_1": {"content": "Remark", "page": 187, "level": 2}}]], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Hoima Kibugub Kibugubya - Alinaitwe 1,000,000 1,000,000 Rice EEE sweet DLG ya Kyabigambire Ruth", "metadata": {"headings": [{"headings_0": {"content": "evidence", "page": 187, "level": 1}}, {"headings_1": {"content": "Remark", "page": 187, "level": 2}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| \\| potatoes \\{ garden seen", "metadata": {"headings": [{"headings_0": {"content": "evidence", "page": 187, "level": 1}}, {"headings_1": {"content": "Remark", "page": 187, "level": 2}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | He", "metadata": {"headings": [{"headings_0": {"content": "| | He", "page": 187, "level": 2}}, {"headings_1": {"content": "evidence", "page": 187, "level": 1}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3; \\| Hoima Busanga Busanga- Kato Festo 500,000 500,000 Piggery \\|; \nTwo pigs \n\\| \n\\| \\| were seen DLG Buraru \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| | He", "page": 187, "level": 2}}, {"headings_1": {"content": "evidence", "page": 187, "level": 1}}, [{"headings_0": {"content": "| | He", "page": 187, "level": 2}}, {"headings_1": {"content": "evidence", "page": 187, "level": 1}}]], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Hoima \\| Buraru Buraru-Buraru Nyamahunge 1,000,000 \\| 1,000,000 Ground \nGround nut", "metadata": {"headings": [{"headings_0": {"content": "| | He", "page": 187, "level": 2}}, {"headings_1": {"content": "evidence", "page": 187, "level": 1}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nDLG Lucia Nuts B gardens seen \\| \nf \n1 800,000 Beans Re on Beans not 5; Kyabaha Kyabahati Tibagwa 300,000", "metadata": {"headings": [{"headings_0": {"content": "| | He", "page": 187, "level": 2}}, {"headings_1": {"content": "evidence", "page": 187, "level": 1}}, [{"headings_0": {"content": "| | He", "page": 187, "level": 2}}, {"headings_1": {"content": "evidence", "page": 187, "level": 1}}], [{"headings_0": {"content": "| | He", "page": 187, "level": 2}}, {"headings_1": {"content": "evidence", "page": 187, "level": 1}}]], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Hoima", "metadata": {"headings": [{"headings_0": {"content": "Hoima", "page": 187, "level": 4}}, {"headings_1": {"content": "| | He", "page": 187, "level": 2}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". - \nDLG ti Buraru Julius \n\\| found in the \n\\| \n\\| PS \\| garden. Eas eae \\_ Farmer claims 0 he had", "metadata": {"headings": [{"headings_0": {"content": "Hoima", "page": 187, "level": 4}}, {"headings_1": {"content": "| | He", "page": 187, "level": 2}}, [{"headings_0": {"content": "Hoima", "page": 187, "level": 4}}, {"headings_1": {"content": "| | He", "page": 187, "level": 2}}], [{"headings_0": {"content": "Hoima", "page": 187, "level": 4}}, {"headings_1": {"content": "| | He", "page": 187, "level": 2}}]], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "harvested", "metadata": {"headings": [{"headings_0": {"content": "harvested", "page": 187, "level": 1}}, {"headings_1": {"content": "Hoima", "page": 187, "level": 4}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "T _| _", "metadata": {"headings": [{"headings_0": {"content": "T _| _", "page": 187, "level": 2}}, {"headings_1": {"content": "harvested", "page": 187, "level": 1}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "T _| _", "page": 187, "level": 2}}, {"headings_1": {"content": "harvested", "page": 187, "level": 1}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Hoima Buyanja Buyanja- Asaba Gerald 800,000 800,000 Ground i \\| Ground nut DLG Buraru", "metadata": {"headings": [{"headings_0": {"content": "T _| _", "page": 187, "level": 2}}, {"headings_1": {"content": "harvested", "page": 187, "level": 1}}], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Nuts \\| Er gardens seen 4 \n\\| \n183", "metadata": {"headings": [{"headings_0": {"content": "T _| _", "page": 187, "level": 2}}, {"headings_1": {"content": "harvested", "page": 187, "level": 1}}, [{"headings_0": {"content": "T _| _", "page": 187, "level": 2}}, {"headings_1": {"content": "harvested", "page": 187, "level": 1}}]], "page": 187, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Hoima Kakindo Kakindo- Abel Baguma 1,000,000 1,000,000 Poultry n/a \nNo activity DLG \nBulindi \nwas observed", "metadata": {"headings": [{"headings_0": {"content": "T _| _", "page": 187, "level": 2}}, {"headings_1": {"content": "harvested", "page": 187, "level": 1}}], "page": 188, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \non ground", "metadata": {"headings": [{"headings_0": {"content": "T _| _", "page": 187, "level": 2}}, {"headings_1": {"content": "harvested", "page": 187, "level": 1}}, [{"headings_0": {"content": "T _| _", "page": 187, "level": 2}}, {"headings_1": {"content": "harvested", "page": 187, "level": 1}}]], "page": 188, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Hoima Central Central - Aliguma 800,000 800,000 Soya n/a No activity DLG Bulindi Yusufu bean was observed", "metadata": {"headings": [{"headings_0": {"content": "T _| _", "page": 187, "level": 2}}, {"headings_1": {"content": "harvested", "page": 187, "level": 1}}], "page": 188, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "9. Hoima Kitorogy Kitorogya- Agondeze 1,000,000 1,000,000 Cocoa DLG a Buhanika Oliver", "metadata": {"headings": [{"headings_0": {"content": "T _| _", "page": 187, "level": 2}}, {"headings_1": {"content": "harvested", "page": 187, "level": 1}}], "page": 188, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \non ground Cocoa tree", "metadata": {"headings": [{"headings_0": {"content": "T _| _", "page": 187, "level": 2}}, {"headings_1": {"content": "harvested", "page": 187, "level": 1}}, [{"headings_0": {"content": "T _| _", "page": 187, "level": 2}}, {"headings_1": {"content": "harvested", "page": 187, "level": 1}}]], "page": 188, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plantation", "metadata": {"headings": [{"headings_0": {"content": "plantation", "page": 188, "level": 2}}, {"headings_1": {"content": "T _| _", "page": 187, "level": 2}}], "page": 188, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "j", "metadata": {"headings": [{"headings_0": {"content": "plantation", "page": 188, "level": 2}}, {"headings_1": {"content": "T _| _", "page": 187, "level": 2}}], "page": 188, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pec", "metadata": {"headings": [{"headings_0": {"content": "pec", "page": 188, "level": 2}}, {"headings_1": {"content": "plantation", "page": 188, "level": 2}}], "page": 188, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "seen", "metadata": {"headings": [{"headings_0": {"content": "pec", "page": 188, "level": 2}}, {"headings_1": {"content": "plantation", "page": 188, "level": 2}}], "page": 188, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. \\| Hoima Katereig Katereiga \nTibananuka 835,000 835,000 Bull n/a No activity DLG a Buhanika Endinance \nFatening was observed", "metadata": {"headings": [{"headings_0": {"content": "pec", "page": 188, "level": 2}}, {"headings_1": {"content": "plantation", "page": 188, "level": 2}}], "page": 188, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "pec", "page": 188, "level": 2}}, {"headings_1": {"content": "plantation", "page": 188, "level": 2}}], "page": 188, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Tibananuka 835,000 835,000 Bull n/a No activity DLG a Buhanika Endinance \nFatening was observed", "metadata": {"headings": [{"headings_0": {"content": "pec", "page": 188, "level": 2}}, {"headings_1": {"content": "plantation", "page": 188, "level": 2}}], "page": 188, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "on ground Total 8,735,000 8,735,000 \n184", "metadata": {"headings": [{"headings_0": {"content": "pec", "page": 188, "level": 2}}, {"headings_1": {"content": "plantation", "page": 188, "level": 2}}, [{"headings_0": {"content": "pec", "page": 188, "level": 2}}, {"headings_1": {"content": "plantation", "page": 188, "level": 2}}]], "page": 188, "document_name": "Hoima District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["1 ; Wage expenditure = 18,235,265,980 18,235,265,980 - 69", "Salaries, Pension, Gratuity,", "Salaries and Pension", "| Arrears", "2 Parish Development Model 18,458,000 18,253,723,980 - 69", "|", "|", "3 Displacement Impacts 600,373,887 18,854,097,867 - 71", "Project (DRDIP)", "4 : Education grant - Formerly 846,353,740 19,700,451,607 - 75", "SFG", "5 Microscale irrigation 277,083,162 19,977 ,534,769 - 76", "projects", "6 Focus area-UGIFT 920,098,871 20,897,633,640 - 79", "(Infrastructure)", "7 development 623,167,851 |", "Water grant 21,520,801,491 - 81", "(Piped water, and Rural", "water and Sanitation", "grant)", "8 Uganda Road Fund 377,461,230 21,898,262,721 - 83", "Total 21,898,262,721"], "page": 8}]} \ No newline at end of file diff --git a/reports/Chunks/Ibanda District Local Governement Report of the Auditor Genera, 2023.chunks.json b/reports/Chunks/Ibanda District Local Governement Report of the Auditor Genera, 2023.chunks.json deleted file mode 100644 index 24df9d0b94f382e87e13cc2cd0f6f45c600d5665..0000000000000000000000000000000000000000 --- a/reports/Chunks/Ibanda District Local Governement Report of the Auditor Genera, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF IBANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], "page": 1, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], "page": 2, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 2, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Table of COntent6isncncuncns comm ome ERO OR OMe eaINS i PUI ccs sn ex ea ac ali ee i i tac am mm 1 PIE FRI TDG 1 eer BEL AUDIT DAT ER een i LW JImblementatar st Ihe Approved Buciet \n1 ee mene 2.0 Management of the Government Salary Payroll .....uneesnesnennsesensennenenenennennenenennennennansennenen 9 PEP AR Or MEI ee di 3:0 Change in Accounting Treatfient for Non-cufrent Assets \nif \u201e....nmsnenenenenuunenennannonunnnennen EEE a 4.0 Implementation of Key Government Grants/Programmes ..........nneneeneeenenene 11 4.1 District Rural Water Supply and Sanitation Conditional Grant..............neeeee 11 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.................... 14 UT UI 18 un gga OU ss ENG! (a 19 43 Wsgencdea Road Fund \\{URF\\} Prien. \n21 ee es 4.6 Youth Livelihood Programme (Y\u00a5LP) REGOVETIES TO date... \n22 nennen en nenoenrensgen 4.7. \nList of Acronyms \n\u2018Acronym \u2014\\_\\| Meaning", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, [{"headings_0": {"content": "Page", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}]], "page": 2, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Local _", "metadata": {"headings": [{"headings_0": {"content": "Local _", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 8}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Government nn", "metadata": {"headings": [{"headings_0": {"content": "Government nn", "page": 3, "level": 5}}, {"headings_1": {"content": "Local _", "page": 3, "level": 3}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "DLG \nDistrict \nGoU Government of Uganda \nHCMS Human Capital Management System \nINTOSAI International Organization of Supreme Audit Institutions \n\u2014 IPPS Integrated Personnel and Payroll system \n\\| ISSAIs International Standards of Supreme Audit Institutions \n\\| \\_\\_ \n\\_ \nLocal Government Financial and Accounting Manual, 2007 \nLocal Government Financial and Accounting Manual, 2007 \nLGFAR", "metadata": {"headings": [{"headings_0": {"content": "Government nn", "page": 3, "level": 5}}, {"headings_1": {"content": "Local _", "page": 3, "level": 3}}, [{"headings_0": {"content": "Government nn", "page": 3, "level": 5}}, {"headings_1": {"content": "Local _", "page": 3, "level": 3}}]], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 8}}, {"headings_1": {"content": "Government nn", "page": 3, "level": 5}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority \nLLG [ Lower Local Governments ond \\_ \nLR", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 8}}, {"headings_1": {"content": "Government nn", "page": 3, "level": 5}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "| Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "MoES Ministry of Education \\| MoFPED Ministry of Finance, and Economic \nPlanning \\_\\_ Develo opment MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government NAA National Audit Act \nNTR Non-Tax Revenue \nPBS Program Budgeting System \n\\_\\| \\_ \nPDU \nProcurement & Disposal Unit PFMA \nPublic Finance Management Act \n\\| \nPFMR Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets \\|", "metadata": {"headings": [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}, [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}], [{"headings_0": {"content": "| Local Revenue", "page": 3, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 8}}]], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 3, "level": 2}}, {"headings_1": {"content": "| Local Revenue", "page": 3, "level": 3}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Consolidated", "metadata": {"headings": [{"headings_0": {"content": "Consolidated", "page": 3, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Fund \nUganda Consumer and Lender's Association \nUganda Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "Consolidated", "page": 3, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 3, "level": 2}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "it Uganda", "metadata": {"headings": [{"headings_0": {"content": "it Uganda", "page": 3, "level": 4}}, {"headings_1": {"content": "Consolidated", "page": 3, "level": 2}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Shilling", "metadata": {"headings": [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\\_ \n\\| Uganda Roads Authority \nUganda Support to Municipal infrastructure Development Uganda Women Empowerment Project \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF IBANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Ibanda 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 Ibanda 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": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}, [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}]], "page": 3, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Ibanda 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 the 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 Council had a budget of UGX.34,498,684,409 out of which UGX.33,872,031,075 was warranted as shown below; \nSN Details Budget Warrants % funding \n1 Recurrent (Wage 23,315,950,092 23,033,067,594 98.8% \\_\\| Recurrent (Non-wage 5,460,088,066 5,129,828,192 94% \\_\\_\\_\\| Development 5,722,646,251 5,709,135,289 99.8%", "metadata": {"headings": [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}, [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}], [{"headings_0": {"content": "Shilling", "page": 3, "level": 7}}, {"headings_1": {"content": "it Uganda", "page": 3, "level": 4}}]], "page": 4, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "|__| Total", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], "page": 5, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "34,498,684,409 33,872,031,075 98.2% Out of the total warrants of UGX.33,872,031,075 I reviewed the utilisation of warrants worth UGX.24,922,289,244 (74%) as summarised in the table below; Actual expenditure Cumulative Cumulative (UGX) Actual %age out of expenditure total warrants Outputs/activities under budget \u2014 24,220,123,448 performance review (URF Road rehabilitation maintenance fund No Observation Recommendation 1.1 Revenue Performance Performance of Local Revenue According to the approved budget, the District Local Government planned to I advised the Accounting collect local revenue of UGX. 951,087,000. However by the end of the year, Officer to continue only UGX. 898,317,773 had been collected representing 94% performance. identifying new revenue The summary is in the table below and the details are in table a sources to maximize the revenue potential of the Approved Variance District and continuous improvement of LR TEI Teen mn collection. 313,106,000 637,981,000 574,171,935 63,809,065 t 52,769,227 1 The District Local Government over collected revenue from land fees and miscellaneous revenue which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential especially for land fees. Refer to Appendix 1. Under collection of targeted local revenue affects implementation of planned activities. The Accounting Officer attributed the considerably improved LR performance to recovery of business from post Covidi9 era and new sources of revenue identified. 1.2 Performance of GOU warrants The DLG The entity had an approved budget of UGX.33,223,255,472 from the I advised the Accounting various programmes out of which UGX.32,602,882,334 was warranted Officer to ensure that resulting in a shortfall of UGX.620,373,138 representing 98% performance. the affected activities are rolled over to the The performance of warrants for each of the programmes is shown in the next financial year for table below; implementation. Programme Approved Warrants (UGX) Variance % Budget (UGX) (UGX) Bn ag e per for ma nc e Administration Of 540,680,260 540,680,253 7 100 Justice 2,528,138,560 2,528,138,559 1 100 Industrialization Community 545,902,526 205,902,167 340,000,359 38 Mobilization And Mindset Change Governance And 1,108,203,107 1,108,203,107 - 100 No Observation Recommendation = The UGX. 620,373,138 that was not warranted was meant for some of the following activities which were either partially or not implemented at all; No Programme Amount not Activities Purpose and warranted not impact of /partially the implement unimplemen \\| ed ted activity 1 Integrated 205,875,591 Reduction in un received transport the scope of URF and some infrastructure the works", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}, [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}], [{"headings_0": {"content": "|__| Total", "page": 5, "level": 2}}, {"headings_1": {"content": "Shilling", "page": 3, "level": 7}}]], "page": 5, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], "page": 7, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "3 265,248,000 Not Luwero- mobilization & implemented Rwenzori mind-set \nprogram change \nTOTAL \n504,982,810 \natt \nAs a result of failure to warrant the budgeted funds, the Municipality could not implement the following; \nStreet lights could not be installed along the selected roads. e \nOffice furniture was not purchased and delivered. e \nSome of the Roads and bridges were not improved. e \n. Luwero-Rwenzori program like PCA \nThe Accounting Officer explained that some grants expected from other government units ie PCA from OPM, UWEP and YLP operational funds from ministry of Gender were not released for the reasons we don\u2019t know and we do not have control over them. \n1.3 \nPerformance of external assistance \nThe entity had an approved budget for external assistance of UGX. I advised the Accounting 384,341,937 from Human Capital Development out of which UGX. 370,830,968 Officer to take the was warranted resulting in a shortfall of UGX. 13,510,969 representing 96% following action; performance. \ne To engage the relevant \nThe performance of warrants for each of the programmes is shown in the \ndevelopment \ntable below; \npartners and ensure Variance % that all budgeted Programme \u00c4npreved PP Warrants fund funds", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}, [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}], [{"headings_0": {"content": "Community", "page": 7, "level": 2}}, {"headings_1": {"content": "|__| Total", "page": 5, "level": 2}}]], "page": 7, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "are", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], "page": 7, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "budget ing warranted. Observation Recommendation The Accounting Officer explained that this was due to budget cut from the Donor funders. Utilization of Warrants Out of the total warrants of UGX. 33,872,031,075 availed during the year, I advised the Accounting UGX. 30,889,274,073 was utilized by the entity resulting in unutilized warrants Officer to ensure that all of UGX. 2,982,757,002 representing utilization of 91% as shown in the table affected activities are below; rolled over and funds followed up for re-voting with MoFPED in the Utilization of subsequent financial Warrants Variance Programme (UGX) Bn a (UGX) (UGX) Bn year. Human Capital 2,194,106,1 21,061,691,328 18,867,585,219 Management 09 Governance & 1,558,919,388 1,510,137,000 48,782,388 Security Community mobilization & 184,154,526 187,058,839 -2,904,313 u mind-set change Agro- 2,648,138,560 2,595,289,242 52,849,318 Industrialization Natural resources, Environment, 1,246,785,645 1,229,064,708 17,720,937 Climate Change and Land oat eee 58,538,645 49,223,957 9,314,688 Development Integrated transport 956,676,770 956,676,770 100 infrastructure and services Public sector Es 5,525,165,489 4,881,113,408 644,052,081 transformation Development plan 631,960,724 613,124,930 18,835,794 Implementation Source of information is PBS. The warrants that were not utilized were meant for the following activities that were partially or not implemented at all. Table Showing activities affected by under-utilization of warrants No Observation Recommendation Natural 16,311,836 Consultancy for Delayed resources, the feasibility approved by Environment, study and MOWSC Climate Change detailed and Land engineering design of piped water system 12-Human 351,232,994 Upgrade of Delayed capital Birongo HCII to completion development HCIIT Total 1,536,880,090 As a result of failure to utilise warrants; e Failure to construct a seed secondary school at Bwahwa in Nyabuhikye Sub-county delayed access to the intended services. Upgrade of Kihani health centre II and Birongo were not done e The Accounting Officer explained that the cause for delay was due to late procurement and contractor having many lots however , the unspent funds 2022/2023 were reported to the Ministry of Finance and a supplementary budget has already been provided and some funds already released for implementation of these activities in FY 23/24. Lack of appropriate performance indicators and targets in the work plans Regulation 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 outputs. Part 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", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}, [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}], [{"headings_0": {"content": "are", "page": 7, "level": 3}}, {"headings_1": {"content": "Community", "page": 7, "level": 2}}]], "page": 7, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "i ee", "metadata": {"headings": [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], "page": 10, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "1.6 Implementation of outputs \nI assessed the implementation of six (6) outputs with twenty-nine (29) I advised the Accounting activities worth UGX. 4,357,609,924 and noted; \nOfficer to put in place measures to address the e Four (4) outputs with twenty six (26) activities and expenditure challenges that led to worth UGX. 2,434,609,353 we're fully implemented. \nthe delay of the project e One (1) outputs with two (2) activities worth UGX. 1,080,419,110 and ensure their full was partially implemented. implementation. One (1) output with one (1) activities worth UGX. 842,581,461 was \ne \nnot implemented at all. \nIn addition, the Accounting was advised Table showing performance indicators and targets \nto ensure close \nCategory No. of No of No. of No of No of Expenditure \nmonitoring of the of outputs outpu activiti Activit activities activiti Amount (UGX) projects being ts esin ies partially es not Bn \nimplemented to expedite assess fully implement implem their completion. imple \nented \nFully \n2,434,609,353 implement \ned outputs \nPartially \n1,080,419,110 implement \ned outputs \nNot 1 842,581,461 implement \ned outputs \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities\u2019 were not attained. For example, Ibanda DISTRICT LOCAL GOVERNMENT did not implement or partially implemented the following planned activities. \nConstruction of seed school at Buhwa in Nyabuhikye Sub county; e \nnot implemented. \nPartially Implemented. \nUpgrade of Kihano HCII to HC III. e \nUpgrade of Birongo HCII to HCIII. e \nRefer to Appendix 3 for details \n1.7. Delivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delive under Focus Areas", "metadata": {"headings": [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}, [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}], [{"headings_0": {"content": "i ee", "page": 10, "level": 2}}, {"headings_1": {"content": "are", "page": 7, "level": 3}}]], "page": 10, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "metadata": {"headings": [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], "page": 11, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "total expenditure of UGX 1,179,288,538. Below is a summary of my findings details are in the respective Focus area para\u2019s. N Programme \\| Activity details Focus area Total Summary of Audit o expenditure findings (Time, conclusion (UGX) \u2018Bns Quality, Quantity, asat Cost and 15/11/2023 \\| Functionality) 1 12-HUMAN Completion of a Education 87,512,340 At the time of Fully CAPITAL three classroom grant - Former inspection on 15 implemented DEVELOPME block at SFG November 2023, the and the class NT Bukaama P/s in works were is being used Ishongororo complete and the However, the Town council facility was Blackboard functional. had too many cracks, The gutters installed are already licking and the lightening conductor needs to be \\| Construction of Education two classroom grant - Former block at Kihani SFG - P/S 2 12-HUMAN Upgrade of UGIFT CAPITAL Birongo HCII to (Infrastructure) DEVELOPME HCIII NT covered. 91,617,649 At the time of Fully inspection in implemented November 2023, the and the class works were is being used complete 615,954,340 At the time of Fully inspection in implemented November 2023, the but not yet works were functional as complete including no electricity wiring was installed and no medical Recommendation I advised the Accounting officer to ensure that the upgraded of Birongo HC III is functional to facilitate the intended service delivery, and the contractor rectifies the defects identified on the constructed three (3) classroom block at Bukaama P/S. 2.0 Management of the Government Salary Payroll In a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; Ibanda District Local Government had a wage budget of UGX. 21,067,323,085, out of which UGX. 18,207,714,920", "metadata": {"headings": [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}, [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}]], "page": 11, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "validation and were categorised as follows; \ndeleting these names e 22 employees who did not appear for the headcount were \nfrom the payroll. For staff accounted for by the Accounting Officer as being away for genuine \non transfer of service, reasons which included study leave abroad, staff who had no \nthe Accounting Officer National IDs at the time of validation. \nshould initiate a process e 32 employees were confirmed to have exited the District due to: \nof transfer of salary death, dismissal, abscondment, retirement, transfer of service, payment to their new and those who are known to the Accounting Officer but failed to \nduty stations and recruit appear for validation without justification. \ntheir \nreplacements. \n01 individual whose names were not on the District's payroll by e Include the employee on \u00b0 \nJune 2023, appeared for the validation exercise. This individual \nthe validated District was included on the validated payroll, upon confirmation by the \npayroll by introducing Accounting Officer regarding their status. \ntransfer of the payroll record from the previous The Accounting Officer explained that; \nposting station. \ne Records were accurately captured \nThe employees who did not appear for head count were sick while \ne \nothers lacked information about the validation exercise. \nThe validated employee had not yet accessed the District payroll e", "metadata": {"headings": [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}, [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}]], "page": 13, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "by June 2023 since he had just transferred service from another District. 2.3 Inconsistencies in Employee Details A total of 422 employees on the payroll had inconsistencies in their dates of I advised the Accounting birth, captured in the payroll and data captured by NIRA on the National Officer to engage the IDs. The information is critical in the identification of an individual. affected staff and ensure that employee records are Inconsistent information undermines the integrity of the District\u2019s records duly updated and brought and may complicate the employee service history and retirement to the attention of the procedures. Where the errors in dates of birth increase the length of service, Ministry of Public Service it may lead to the irregular extension of employee service. within a specified timeline for appropriate action. The Accounting Officer explained that the Ministry of Public Service considers first information that was provided in the system and not on the ID and that reconciliation can only be done by individual staff presenting evidence to the Ministry of Public Service. Delayed deletion of employees from the payroll I noted that UGX. 10,766,808 was paid to 5 staff who had either been I advised the Accounting retired, transferred, absconded or died. These resulted into financial loss to Officer to improve the government. controls to allow prompt removal of staff that no The Accounting Officer explained that in instances of death, information at longer qualify to be on the times did not reach the office in time due to challenges of processing death District payroll. certificates and letters of administration including failure by beneficiaries to follow up. In addition, the IPPS is not automated to remove staff that clock 60 years of mandatory retirement. 2.5 Review of the Entity Staff Establishment During the audit, I undertook procedures to review the completeness and I advised the Accounting relevancy of the entity establishment and noted that; Officer was advised to; EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\u201d June 2023, there was a change", "metadata": {"headings": [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}, [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, {"headings_1": {"content": "i ee", "page": 10, "level": 2}}]], "page": 13, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}], "page": 14, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 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 water 2030. \nSN \\| Category Activity Planned quantity Actual quantity \n1 Rural Water and Sanitation Extension of Kijongo piped 01 \n01 \nSub-Grant (traditional water system(UGift) \\_\\_ \n2 component) Besian of piped water 02 \n02 \\| Design of piped water systems(ugift) \nPiped systems(ugift) \n3 \nWater Sub-Grant Supply of pipes and fittings for 01 \n01 \n(UgIFT component) rehabilitation \\_\\| of \nConstruction of 5 stance Kanywambogo gfs \n4 lined latrine with HWF and Construction of 5 stance lined 01 \n\\| \n01 PWDs \nlatrine with HWF and PWDs \n5 Rehabilitation of water Rehabilitation of water points 02 \n10 points \nTOTAL 7 15 \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": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 8}}, {"headings_1": {"content": "I sampled four (4) out of twenty-eight (28) activities in Two (2) focus areas with a", "page": 11, "level": 2}}]], "page": 14, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], "page": 15, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "The following were my observations; 4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \nAll the program funds received during the year were spent in line with the District oe \nstrategic goals. \nAll the 5 projects implemented were in the approved work plan with proof of land e \nownership consent of land. \noe All the 7 projected were eligible and their appraisals were done. \n\u00b0 I noted that all of the ongoing UgFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. \noe The District water quality met the minimum standard and had functional water user committees. \n4.1.2 Areas of Improvement \nI noted the following areas where the District needed improvement; \n4.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \n\u00b0o The \ninvestments are derived from the \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 8}}]], "page": 15, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 16, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that during the year under review, management did not allocate projects to some sub counties because they were to benefit from a bigger project that was being designed by that time. The design was completed and works for the water project is being implemented. The sub counties affected include Kikyekye, Keihangara, Nyabuhikye and Kicuzi", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 16, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], "page": 16, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that water coverage projects are distributed evenly and appropriately and to expedite the completion of the projects designed in the affected sub counties. \n4.1.3 Monitoring \nPreparation and submission of quarterly reports . \nSec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by the Ministry of Water and Environment to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nSubmission of quarterly reports . \nI noted that the entity submitted performance reports for 3 of the quarters after the deadlines given for submission of the reports as shown in the table below; \nDeadline for submission Actual date of submission \nComment \nQuarter One 10\" October, 2022 \n14\" October 2022 \nDelayed \nQuarter Two 10\" January, 2023 10 January 2023 \nIn time \nQuarter Three 10\u00ae April, 2023 \nQuarter Four \\| 10\" July, 2023 \n17% April 2023 \n14\" Jul 2023 \nDelayed \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "oc All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \ne All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the e \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \noe All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless e \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "T reviewed the implementation of the Grant activities and noted the following; \nA Review of reports submitted to MWE revealed that only out of the sampled 19 \u00b0 \nout of 582 (3.3%) of the existing water sources, and only 4 out 4 (100%) of the new sources were tested. Of the 23 tests carried out, only 22 (91.7%) of the water sources were found to be suitable for human consumption. This is shown in the table below and detailed in appendix 13 \nSN Category Number of Percentage Percentage Percentage Percentage water required to be actually untested of successful sources tested tested tests. (a) b (a-b) \n1 Existing 582 20% 3.3% 97 91,7 projects \n2 New 4 100% 100% 0 100 projects \nThe water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that the water source that did not meet the quality parameters was a shallow well and the community was sensitized and it was", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "demolished.", "metadata": {"headings": [{"headings_0": {"content": "demolished.", "page": 17, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 3}}], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "demolished.", "page": 17, "level": 1}}], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to devise means of ensuring that the water sources constructed meet the quality required to produce safe for consumption. \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) Developed the Intergovernmental Fiscal Transfers", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "demolished.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "demolished.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Reform", "metadata": {"headings": [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "to \n4 \n\\| Supply and installation of irrigation system to 40 farmers \nConsultancy services for the feasibility study and detailed engineering design of piped water system in Rwengwe -Nyakatete GFS and Irimya \nExtension of kijongo piped water system in Kijongo \nConstruction of seed secondary school at Bwahwa in Nyabuhikye SC esses ee of \nKihani HCII to HCIII \nTOTAL \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 17, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Funding and absorption of UGIFT funds \no The entity budgeted and received UGX. 2,883,950,8(100%) funding. \noe [noted that the entity had a no-objection of planned investments from MOH. o A review of the budget allocations of the Health development activities revealed that there were proper budget allocations for upgrade and new construction activities. \no I observed that the District had land titles for UGIFT projects worth UGX. 2,658,863,146 implemented. \noe A review of procurement files revealed that the 5 projects were implemented as per the PPDA guidelines. \noe Physical inspections of 1 project(construction of 2 in one staff house at Mayanga HC III) implemented revealed that it was completed and currently utilised. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needed improvement; \n4.2.2.1 Funding and Absorption \nOut of the approved budget of UGX.2,883,950,804, the district received UGX. 2,883,950,804 (100%). Out of the received funds, UGX.1,512,820,714 (52.5%) was spent, thus leaving UGX.1,371,130,090 unutilized. Details are in the table below; Details Approved Funds Warrants/ Expenditure Unspent %age budget (UGX) released Release (UGX) (UGX) of (UGX) (UGX funds absorb ed 1,512,820,714 1,371,130,090 52.5% i \nRecommendation \nI advised the Accounting Officer to enhance supervision mechanisms of the service providers and construction works to expedite the completion of the above projects. \n4.2.3 Planning and Budget Performance \n4.2.3.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX. 368,000,000 (25%). In addition, there was no allocation to repair of medical equipment and Replacement of small medical equipment\u2019s and medical furniture as shown in the table below. \nMain Expenditure Items Threshold as Actual Approved Variance Audit per the percentage budget - (A-B) remark guidelines (budget) (UGX) \nSE IE) Repair of medical equipment Me \n20960", "metadata": {"headings": [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Reform", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 18, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "09 m", "metadata": {"headings": [{"headings_0": {"content": "09 m", "page": 19, "level": 2}}, {"headings_1": {"content": "Reform", "page": 17, "level": 3}}], "page": 19, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Minimum \nReplacement of small medical Maximum 20% \\| Ze ME -5% \nNot equipment and medical furniture. \nbudgeted Upgrade and new construction Maximum 60% \n000,000 40% \nincluding Geotechnical Allocation Investigation on the selected site \nMaintenance of buildings \nCompletion of unfinished \nstructures \nProvision of auxiliary structures \nfor support services \nI [10 318,017,393 \\| \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "09 m", "page": 19, "level": 2}}, {"headings_1": {"content": "Reform", "page": 17, "level": 3}}, [{"headings_0": {"content": "09 m", "page": 19, "level": 2}}, {"headings_1": {"content": "Reform", "page": 17, "level": 3}}], [{"headings_0": {"content": "09 m", "page": 19, "level": 2}}, {"headings_1": {"content": "Reform", "page": 17, "level": 3}}], [{"headings_0": {"content": "09 m", "page": 19, "level": 2}}, {"headings_1": {"content": "Reform", "page": 17, "level": 3}}]], "page": 19, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], "page": 19, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that Budget allocation was done at the Ministry level together with contract award. He added that the district was only provided with funds to implement what has been done by the Ministry of Health. The funds were \nA review of contract documentation revealed that 8 UGIFT projects received funding of UGX.2,886,733,202 but projects worth UGX.1,003,585,260 were not/partially implemented as summarised in the table below and detailed in appendix 15.; I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nProject Value of project Summary of \nAudit conclusion \n(UGX) \nfindings \n(Time, \n(Inspection remarks as Quality, at 15/11/2023). Quantity, \nCost and \nFunctionality \n) \nConstruction 842,581,461 Not \nNot Implemented; Works of seed implemented did not commence despite secondary \ndue to delayed \nreceipt of funds which was school at award of consequently swept back. Bwahwa in contract \nNyabuhikye SC \nUpgrade of 161,003,799 Not yet \nPartially implemented as Kihani HCII to \nfunctional as \nElectricity and Water tanks HCIII \nworks are not \nsystem not installed, Man complete \nhalls and septic tank had despite end of \nno covers, Painting contract period \npending, Placenta pit and for over a year \nMedical waste pit not now; \ncopped and door not installed and land-scaping Quick \nworks are in progress. s completion of \nworks is key \n1,003,585,260 \nAs a result, the intended education and health service delivery was delayed. \nThe Accounting Officer explained that the Upgrade of Birongo HC II to III was fully implemented but not functional, because the facility lacks the medical equipment but these were budgeted for in the current year 2023/2024 and the contract has already been signed for supply. Upgrade of Kihani HC II to III not yet functional, as works were not yet complete despite end of contract period. The contractor was on site to", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}, [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 19, "level": 1}}, {"headings_1": {"content": "09 m", "page": 19, "level": 2}}]], "page": 19, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 19, "level": 1}}], "page": 20, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "works. \nNo. Project Value of project Summary of Photo Audit conclusion; (UGX) findings (Time, \nInspection remarks as Quality, Quantity, \nat 15/11/2023. \nCost \nand", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 19, "level": 1}}, [{"headings_0": {"content": "the", "page": 20, "level": 3}}, {"headings_1": {"content": "planned.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], "page": 21, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "1 Upgrade of 919,415,311 Fully Structures Fully Birongo HC II implemented but completed pending to HC III not yet functional. connection of Electricity and installation of medical Equipment Non-utilisation of infrastructure and delayed supplies implies that programs objectives of improving health and education services were not achieved. The Accounting Officer explained that the upgrade of Birongo HC was completed during the year but lacked the medical equipment because they were not provided in the funding. The funding for medical equipment was provided in the current FY, the supplier had been procured and was yet to supply. Recommendation I advised the Accounting Officer to fast track the purchase and supply of medical equipment for full service delivery. 4.2.6 Status of implementation of UGIFT activities for Financial year 2021/22 I undertook procedures for projects implemented in the FY 2021/22 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. Activity Expenditur Summary of Audit Photo Inspection details e Amount \\| findings (Time, conclusion remarks (UGX) Quality, Quantity, Cost and Functionality) Upgrade of 165,750,000 Delated completion Works were still 69% of the works Kihani on going and completed- \\_ HCII to remain incomplete \"7% \\| contract ended HCIII 30th June 2022. ~ Total 165,750,000 J L The Accounting Officer explained that there were delays by the contractor to complete works in time and later funds were returned back to the Treasury. construction of classroom block at Kajwamushana, construction of classroom block at Kihani, construction of classroom block at Karambi, construction of classroom block at Rwateibaare, Completion of a 3 classroom block at Kangoma, Completion of a 3 classroom block at Bukama and Retention. I designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: 4.3.1 Positive observations I noted the following areas were management had commendable performance; o All the budgeted funds of UGX.702,165,793 was received by the District. o I observed that the prescribed mitigation measures for seven screened projects and environmental and social impacts were implemented. J observed that there was no diversion of funds to unplanned activities. oe o I noted that both Projects had contract managers were appointed from user groups or sector specialists. oe I noted there were no misclassification of education grant transferred to the District.", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 3}}, {"headings_1": {"content": "the", "page": 20, "level": 3}}]], "page": 21, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}], "page": 23, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "4.4.3 Implementation of the Micro irrigation program \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; \nFarmer awareness raising will be based on a communication strategy and user- \u00b0 \nfriendly communication materials to be developed and issued by MAAIF. \nThe approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. \nThe grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. \nThe supply and installation of equipment. \nThe supplier shall carry out service and maintenance during the warranty period and offers technical training & support to the farmer. \nI reviewed the implementation of the micro irrigation program and made the following observations; \nof \nFailure to deliver the required irrigation equipment affects service delivery and benefits of the demo farm to the end beneficially. \nThe Accounting Officer explained that the budget available at the time catered for 28 farmers and other 3 have been catered for this current Financial Year and equipment already installed.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}, [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 3}}]], "page": 23, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "following;", "page": 23, "level": 3}}], "page": 24, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the equipment delivered and installed in the financial year 2023/2024 for the 3 remaining beneficiaries is functional and are in use. \nii. Delayed supply and installation of irrigation equipment \nParagraph 4.2 sub-section 14 of the Grant, Budget and Implementation Guidelines-Micro Scale Irrigation, 2020 requires the supply and installation of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "following;", "page": 23, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "following;", "page": 23, "level": 3}}]], "page": 24, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "equipment.", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 24, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I noted that sixteen (16) out of twenty-eight (28) farmers delayed to have irrigation equipment supplied and installed as shown in appendix 13. \nThis defeats the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer explained that the prequalified service providers were to provide services to others districts, they did not respond in time as expected and this caused delays in installation of equipment as of today all the farmers have benefited. \nRecommendation \nI advised the Accounting Officer to ensure that the government projects are implemented as planned. I also advised him to engage MAAIF to consider increasing the number of service providers in the area. \nInspection of service delive \nrojects implemented in FY 2022/23 \nI sampled 3 irrigation demo site with a total expenditure of UGX.63,819,540 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted and the details of the findings are in appendix 16. \nThe Accounting Officer attributed this to budget deficit and the District has been following up with the relevant authority for full funding.", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "equipment.", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "equipment.", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 24, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 24, "level": 8}}], "page": 25, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue liaising with the relevant authority to ensure that all planned activities are fully funded. \n4.5.2 \nFailure by District roads committee to sit regularly \nIt was observed that the Roads committee sat three times against the required four times per financial year as guided by Uganda Road Fund guidelines. \nLack of regular committee meetings leads to poor implementation of projects as the oversight role of monitoring is not active throughout the year. \nThe Accounting Officer explained that last Financial Year DRC had only three (3) out of four (4) mandatory sittings due to funding gap to facilitate the DRC members.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 24, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 24, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 24, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 24, "level": 8}}]], "page": 25, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue liaising with relevant authorities to solicit for funds to facilitate the required number of DRC sittings to facilitate regular review of performance of the funds allocated to the district. \n4.5.3 Inspection of the Roads \nI sampled Two (2) out of eight (8) activities with a total expenditure of UGX.329,979,474. I noted from inspection conducted on 15\u2018 November 2023 that the emergency works at Mabonwa-Kicuzi-Ryabatenga road were complete, however the road was cut off due to heavy rain as shown in appendix 18. \nContinuous breakdown of this road affected service delivery and implementation of government activities like PDM and irrigation schemes. \nThe Accounting Officer explained that the road section that was sampled had been affected by current heavy rains. It had since been worked on and now passable, and the District Council already recommended the road to be taken over by UNRA for better funding council minute extract attached for verification.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage relevant relevant authorities to work on the impassable road of Mabonwa-Kicuzi-Ryabatenga will be solved. \nOut of UGX.1,449,754,139, disbursed to groups, only UGX.742,482,250 \u00b0 \n(51.2%) had been recovered by 30\" June 2023, implying that UGX.710,457,665 (48.8%) remained outstanding without including the 5% surcharge which amounts to UGX.19,804,617. See details in appendix 19(a). \nIt was observed that 5 YLPGs received funding but were non-existent and \u00b0 \nhad not made any single repayment to the District recovery account. \nThere is a risk of failure by the District to recover the UGX.29,000,000 disbursed to these groups. This does not include the UGX.1,450,000 that arose from 5% service fees. See details in appendix 19(b). \nThis was attributed to lack of funds to follow up with the recoveries, and monitoring and re-sensitize the groups on the need for them to make their repayments as per the guidelines. \nFailure to repay in a timely manner denies other eligible groups access to the funds since this is a revolving fund. \nThe Accounting Officer promised to make a follow up with the ministry of Gender to provide the required monitoring funds.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with the Ministry of Gender to provide the required monitoring funds and enhance recovery strategies. \n4.7 \nUganda Women Entrepreneurship Programme (UWEP) Recoveries to date. Chapter 3.1 of the Revised Uganda Women Entrepreneurship Guidelines directs that any repayment that goes beyond one year will attract a Service fee of 5% to cater for inflation. Overall, the Principal and Service fee will be paid within a period not exceeding 3 years. \nContrary to the above, the following was observed; \ni) Delayed Collections. \nI noted that the district recovered UGX.546,445,776 (57.5%) out of the expected disbursed amount of UGX.950,637,476, leaving an outstanding amount of UGX.404,191,700 (42.5%) exclusive of service fee. See details in appendix 20(a). \nii) \nThe unrecovered UWEP funds have since attracted a 5% service fee of \n4.8 Registration and Titling Of Land \n4.8.1 Titling and Transfer \nSection 49 (c) of the Land Act, Cap 227, states that the Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 26, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Government.", "metadata": {"headings": [{"headings_0": {"content": "Government.", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I noted that Ibanda District has 93 pieces of land measuring approximately 240.2155 hectares at the reporting date. However, a review of the Land held by the entity revealed that the entity did not have Land titles for 74 pieces of land measuring approximately 210.496 hectares as shown in Appendix 21 refers. \nLack of Land titles may result into encroachment, disputes and loss of public land. \nThe Accounting Officer explained that in the FY under review survey documents for additional 12 pieces of land had been submitted to Ministry of Lands for titling, and planned for titling of more eight pieces.", "metadata": {"headings": [{"headings_0": {"content": "Government.", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Government.", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Government.", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Government.", "page": 27, "level": 3}}], "page": 27, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of acquiring all land titles. \n4.8.2 Encroachments on Public Land \nInstruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. \nI noted through land inspection, document review and inquiries with management that 2 pieces of land measuring 27 hectares (2.2%) (Not valued) out of the 240.496 hectares of land owned by the entity had encroachment in the form of caveats, court injunctions and encroachment. See details Appendix 22. \nS/ Name /Location of the LWIB Estimated Status Titled/Not Comments N land size Titled \n1 \\| Kabingo, \n1622 5 surveyed Not titled 5 ha disputed T Keihangara(headquarter", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Government.", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Government.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Government.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Government.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Government.", "page": 27, "level": 3}}]], "page": 27, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "| Kayuya Bariisa.", "metadata": {"headings": [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "113.5 Applications \\| Not titled \n22 ha disputed approved \nTOTAL 27 ha \ninders management's ability to utilize the affected land for the intended purpose, and may pose a risk of loss of land. \nby 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\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Ibanda District Local Government. \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 District Local Government 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": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 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's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the 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 The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 29, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "metadata": {"headings": [{"headings_0": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}, {"headings_1": {"content": "| Kayuya Bariisa.", "page": 27, "level": 4}}], "page": 30, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "entity.", "metadata": {"headings": [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], "page": 30, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "A review of the District budget and work plans revealed that priorities were oe received from 8 Sub Counties and 5 Town councils and were submitted accordingly by the Accounting Office to the PDM secretariat. oe I noted that none of the parish/ward in Ibanda District was excluded from PDM. The District considered 40 parishes/SACCOs instead of 41. oe I noted that all the 40 SACCO\u2019s received the full amount of o The training was attended by other cadres other than Parish Chief, Commercial Officers, and Extension officers. The training of local experts was carried out on 19/8/2021 before funds were released on 28/06/2022. o I observed that in 40 Parishes, training of households and enterprise group leaders was carried out. Inoted that UGX. 99,030,800 was transferred to all the 10 sampled SACCOs o after signing PRF financing agreement. I sampled 10 SACCOs in the District and noted that the 10 SACCOs held the o first general meeting. In the 10 SACCOs, leadership vetting committees were elected and inaugurated and the vetting criteria following the PDM SACCO byelaws were approved. I noted that 10 PDM SACCOs sampled operated with a fully constituted Board oe and all the 10 PDM SACCOs held regular Board meetings. I also reviewed the personal files of the members of the board and observed that they filled in expression of interest forms prior to being elected board members. 5.1.3 Areas of improvement I noted the following areas were the District needed improvement; 5.1.4 Planning and Budget Performance I reviewed the Ibanda District approved work plan and budget for PDM activities and noted the following. a) Delayed Release of Funds to PDM SACCOs Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, 40 out of 40 PDM SACCOs received all their PRF in the last quarter implying that the disbursements delayed by 9 Months. I further noted that, 21 PDM SACCOs received all their PRF in June 2023 which is the last month of the FY. The summary is in the", "metadata": {"headings": [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}, [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}], [{"headings_0": {"content": "entity.", "page": 30, "level": 1}}, {"headings_1": {"content": "receipts of UGX. 40,022,654, UGX. 40,022,654 (100%) was spent by the", "page": 30, "level": 2}}]], "page": 30, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}], "page": 32, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\u00b0 The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and\\_ District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. \nThe PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe 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 District Council, Parish and SACCO level and made the following observations; \nGovernance Observations Recommendation structure \nservices, Finance and investment sub Committees. sub committees are fully Details in appendix 7. \nformed, functional and operational. \nWhen the Auditor visited the SACCOs, the files for \nminutes were with Parish Chiefs and he couldn't \naccess them for any information. These files are now \navailable and ready for verification. However, these \nwere not availed for verification. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.1.6 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": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}]], "page": 32, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of \u00b0 \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further \nFailure to register the SACCO\u2019s under the Microfinance Institutions money lenders Act my make, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.1.7 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}, [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 32, "level": 8}}, {"headings_1": {"content": "entity.", "page": 30, "level": 1}}]], "page": 33, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "metadata": {"headings": [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], "page": 34, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth oe", "metadata": {"headings": [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}, [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}]], "page": 34, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. e Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. o No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. A loan applicant must be a member of a registered subsistence household on the oe PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. oe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). oe Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). e For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). consensus during community engagements I at village level as guided by PDM secretariat. Selection and e 10 parishes selected flagship projects I advised the Accounting Implementation of that were inconsistent with the LG Officer to enhance Prioritized/Flagship selected priority commodities. monitoring mechanisms of Projects e 79 out of 253 farmer the PDM groups to enforce enterprise/households implemented selection of projects by projects that are not from the priority beneficiaries from the commodity list. Details are in Appendix flagship projects. 10. Accounting Officer explained that by the time of enterprise selection at parish level there was a list of 18 enterprises to choose from and the requirement for 7 flagship projects per parish had not been communicated. Insurance Policy for \\| e 10 sampled PRF beneficiaries out 10 sia \\| I advised the Accounting Farming Enterprises carried out farming enterprises in 6 PDM Officer to engage the PDM SACCOs did not obtain agricultural secretariat to provide insurance policies from UAIS. guidance on the eI noted that all the SACCO\u2019s that mechanisms of provision benefited did not register for insurance. of the", "metadata": {"headings": [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}, [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}], [{"headings_0": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, {"headings_1": {"content": "require that;", "page": 32, "level": 8}}]], "page": 34, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}], "page": 35, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \n", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}]], "page": 35, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "2. Mushu Igango Begumana 1,000,000 1,000,000 Coffee Implemented nga Igorora Pasclasio \na different PDM", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}], "page": 36, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": "project SACCO \n3 Mushu Igango Mpora 1,000,000 1,000,000 Banana Implemented nga Igorora Boniface \na different PDM \nproject SACCO", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}], [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}]], "page": 36, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "4. Irwani Irwaniro Kwikiriza 1,000,000 1,000,000 cattle Coffee Implemented ro = Jameson", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}], "page": 36, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": " \ntrading a different Kikyenky \n\\_\\_\\| \\| \nproject AA \ne N if Bela i \\| \n\\| \n\\| \n\\| \nFailure to implement the funded project undermines the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}, [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}], [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}], [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, {"headings_1": {"content": "Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017;", "page": 34, "level": 2}}]], "page": 36, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}], "page": 36, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that continuous sensitization, monitoring and supervision are being done to ensure best practices. \nRecommendation \nI advised the Accounting Officer to continuously monitor and supervise the groups to ensure the approved projects are implemented.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 35, "level": 3}}]], "page": 36, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 37, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nSource \nApproved budget Actual Collections Variance Reasons for under/over collection \n1 Trading/Business Licenses 201,727,000 118,768,547 82,958,453 \nLocal Service Tax (LST) 82,710,000 78,153,125 4,556,875 LS \nOther property income (disposal of assets) \nAdministrative fees and licenses 366,335,000 281,316,408 85,018,592 De] Miscellaneous Revenue 165,076,000 220,641,527 -55,565,527 \nAppendix 2: Out-puts without appropriate indicators and targets Programme Budget Budget Out-put budget Activities Output Code Output \nAudit comment \nAudit comment on on indicators targets \n12-HUMAN CAPITAL 000006- 000006- Education Construction of two classroom block at Igorora Day P/S Clear \nFully", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 37, "level": 7}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}]], "page": 37, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 37, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 7}}], "page": 37, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "DEVELOPMENT Planning and Planning and grant - Former \nperformance \nBudgeting Budgeting SFG \nindicators \nservices services Bu \\| Education Construction of two classroom block at Rwatibare P/S Clear \nFully implemented \ngrant - Former", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 37, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 7}}], "page": 37, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 37, "level": 1}}, {"headings_1": {"content": "implemented", "page": 37, "level": 1}}], "page": 37, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "34 \nSFG \nEducation Construction of two classroom block at Kihani P/S grant - Former \nSFG \nindicators \nClear Fully implemented performance \nindicators \nEducation Construction of two classroom block at Kajwamushana Clear \nFully", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 37, "level": 1}}, {"headings_1": {"content": "implemented", "page": 37, "level": 1}}, [{"headings_0": {"content": "performance", "page": 37, "level": 1}}, {"headings_1": {"content": "implemented", "page": 37, "level": 1}}], [{"headings_0": {"content": "performance", "page": 37, "level": 1}}, {"headings_1": {"content": "implemented", "page": 37, "level": 1}}], [{"headings_0": {"content": "performance", "page": 37, "level": 1}}, {"headings_1": {"content": "implemented", "page": 37, "level": 1}}], [{"headings_0": {"content": "performance", "page": 37, "level": 1}}, {"headings_1": {"content": "implemented", "page": 37, "level": 1}}], [{"headings_0": {"content": "performance", "page": 37, "level": 1}}, {"headings_1": {"content": "implemented", "page": 37, "level": 1}}]], "page": 37, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], "page": 38, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "grant - Former P/S \nperformance SFG \nindicators \nEducation Construction of three classroom block at Kangoma P/S Clear \nFully \nimplemented grant - Former \nperformance \nSFG \nindicators \nEducation \nCompletion of a three classroom block at Bukaama P/s in Clear \nFully implemented grant - Former Ishongororo Town council \nperformance \nSFG \nindicators \n09-INTEGRATED 260002- 260002- Nyabuhikye-Bwenda-Omukikona road 16.4km, Clear Fully implemented TRANSPORT District District \n, \n, \nRwenkobwa-Akayanja road 26.4km, Ntungamo- \nperformance INFRASTRUCTURE Urban and Urban and Uganda Road Kajwamushana road 11km, Igorora-Rwomuhoro road indicators AND SERVICES Community Community Fund \nAccess Road Access Road \nMaintenance Maintenance \n12-HUMAN CAPITAL 320003- 320003- \n14.5km, Kashasha-Nyakahaama 12.5km, Kakoma- Mabonwa-Nyarukiika 14.5km, Kanywambogo-Irimya 9.8km & Mabonwa-Kicuzi-Ryabatenga 17.4km \nConstruction of seed secondary school at Bwahwa at Clear \nNot Implemented DEVELOPMENT Assets and Assets and UGIFT Nyabuhikye Sub county \nperformance \nFacilities Facilities (Infrastructure) indicators Management Management \n320080- 320080- \nConstruction of twin staff house at Kihani HC11 Support to Support to \nClear Fully implemented performance \nHospitals Hospitals indicators \nUGIFT \nConstruction of staff house at Kigunga HCII (Infrastructure) \nRenovation of OPD block at Rwengwe HC11 \nClear Fully implemented performance \nindicators \nClear Fully implemented performance \n35 \nRenovation of OPD block at Nyamarebe HC111 Upgrade of Kihani 1 HC II \nUpgrade of Birongo HCII to HC III \nindicators \nClear Fully implemented performance \nindicators \nClear Partially Implemented = performance \nindicators \nClear Partially Implemented performance \nindicators \n01-AGRO- 000006- 000006- \n3 Expo workshop for eligible and approved farmers \nClear Fully implemented INDUSTRIALIZATION Planning and Planning and Micro-irrigation \nperformance \nBudgeting Budgeting indicators services \nservices", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}, [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "performance", "page": 37, "level": 1}}]], "page": 38, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Micro-irrigation", "metadata": {"headings": [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], "page": 39, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Micro-irrigation", "metadata": {"headings": [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], "page": 39, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Micro-irrigation", "metadata": {"headings": [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], "page": 39, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "34 farm visits conducted \n1 contract staff recruited \n3 farmer Field Schools conducted \nClear Fully implemented performance \nindicators \nClear Fully implemented performance \nindicators \nClear Fully implemented performance \nindicators \ncommun Supervision and inspection of construction and installation Clear", "metadata": {"headings": [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}, [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Micro-irrigation", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}]], "page": 39, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], "page": 39, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "implemented works, training on irrigated agriculture for complete \nperformance \nfarmers of irrigation systems indicators \n64 farmers registered, profiled and linked to access Micro-irrigation agricultural credit. \nMicro-irrigation Technical support and maintenance of established systems \n\\| \nClear Fully implemented performance \nindicators \nClear \\| Fully implemented performance \n\u2014 \n36 \nindicators \nMicro-scale irrigation equipment set up for 28 farmers on Clear", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Micro-irrigation", "page": 39, "level": 3}}]], "page": 39, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "implemented Micro-irrigation 70 acres of land \nperformance", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "- 06-NATURAL 000006- 000006- RESOURCES, Planning and Planning and ENVIRONMENT, Budgeting Budgeting CLIMATE CHANGE, services services LAND AND WATER", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": " \n01-AGRO- 010015- 010015- \nindicators \nOne VIP Latrine construction Keihangara \nat Fully implemented \nClear performance \nSupply of pipes and fittings for Kanywambogo \nindicators \nClear Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}]], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 1}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "indicators \nConsultancy services for the feasibility study and detailed Clear \nFully implemented engineering design of piped water system at Rwengwe \nperformance \nWater Nyakatete GFS and Irimya \nindicators", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 40, "level": 1}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}, [{"headings_0": {"content": "performance", "page": 40, "level": 1}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}]], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 40, "level": 1}}, {"headings_1": {"content": "performance", "page": 40, "level": 1}}], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "grant (Piped Extension of Kijongo piped water system in Kigongo Clear \nFully \nimplemented water, and performance Rural water indicators \nand Sanitation \ngrant) Rehabilitation of boreholes \nClear Fully implemented performance \nindicators \nRehabilitation of deepboreholes and protected springs in Clear", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 40, "level": 1}}, {"headings_1": {"content": "performance", "page": 40, "level": 1}}, [{"headings_0": {"content": "development", "page": 40, "level": 1}}, {"headings_1": {"content": "performance", "page": 40, "level": 1}}]], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "implemented Ishongororo and Nyamarebe \nperformance \nindicators \nRehabilation of shallow wells \nClear Fully implemented performance \nindicators \nMonitoring and supervision of 40 PDM SACCOs in the Clear \nFully implemented INDUSTRIALIZATION Extension Extension PDM District \nperformance \nservices services indicators \nAppendix 3: Implementation of planned outputs Appendix 3 (a): Eull implemented out-puts \n37 \nProgram \n09-INTEGRATED TRANSPORT i TNE RES TRUCTURE AND SERVICES \n12-HUMAN CAPITAL 5", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}, [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}], [{"headings_0": {"content": "Fully", "page": 40, "level": 3}}, {"headings_1": {"content": "development", "page": 40, "level": 1}}]], "page": 40, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "u DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "u DEVELOPMENT", "page": 41, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}], "page": 41, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Sub-program PIAP-out \nBudget Out-put Total Out-put Total No Number of expenditure activities in fully UGX \\*000\u201d the out-put implemente d activities \n09040106-Community access & 260002-District ,", "metadata": {"headings": [{"headings_0": {"content": "u DEVELOPMENT", "page": 41, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}, [{"headings_0": {"content": "u DEVELOPMENT", "page": 41, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 3}}]], "page": 41, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "329,979,474", "metadata": {"headings": [{"headings_0": {"content": "329,979,474", "page": 41, "level": 3}}, {"headings_1": {"content": "u DEVELOPMENT", "page": 41, "level": 2}}], "page": 41, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "04-Transport Asset \nfeeder roads constructed & \nUrban and", "metadata": {"headings": [{"headings_0": {"content": "329,979,474", "page": 41, "level": 3}}, {"headings_1": {"content": "u DEVELOPMENT", "page": 41, "level": 2}}], "page": 41, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], "page": 41, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "maintained to facilitate market \nCommunity Access access. Road Maintenance : \n02-Population Health, 1203010510-Hospitals and HCs 320080-Support to 781,063,737 1 \n4 Safety and Management rehabilitated/expanded Hospitals \n1202010201-Basic 702165793 1 6 01-Education,Sports and Requirements and Minimum 000006-Plannin g \n12-HUMAN CAPITAL \n3 DEVELOPMENT skills \nstandards by schools and and ane Budaetin \nmet \nservices \ntraining \na institutions \ne 01060203-Enabled agricultural \nextension supervision system \n01-Institutional za. 000006-Planning 4 01-AGRO-INDUSTRIALIZATION Strengthening and \nand Budgeting coordination Foca & management \nCoordination \u2018ee \n. \nservices strengthened \n\u00a2 01060101-Institutional \ncoordination strengthened \n621,400,349 1 8 \nTotal 2,434,609,353 4 26 \nAppendix 3 (b): Partially Implemented out-puts \nProgram Sub-program PIAP-Outs \nBudget Out- Total Out- Total No Number of fully No of partially No of \nput put activities in implemented implemented activities that expenditur the output activities activities were not e UGX implemented \u2018000\u201d \n38 \n12-HUMAN 02-Population Health, 1203010510-Hospitals and 320080- 1,080,419, CAPITAL Safety and HCs rehabilitated/expanded Support to DEVELOPMENT Management Hospitals \nProgram Sub-program PIAP-Outs \nBudget Out-put Total Out-put Total No Number of expenditure activities in the fully out-put \nimplemented UGX \\*000\u201d activities \n12-HUMAN CAPITAL 01- DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}, [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}], [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "329,979,474", "page": 41, "level": 3}}]], "page": 41, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Education,Sports", "metadata": {"headings": [{"headings_0": {"content": "Education,Sports", "page": 42, "level": 3}}, {"headings_1": {"content": "Management", "page": 41, "level": 3}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "and skills \nAppendix 4: Salary breakdown \n1205010101-Basic Requirements and 320003-Assets and 842,581,461 Minimum standards met by schools and Facilities Management \ntraining institutions \nDepartment Name Approved Supplementary Revised Budget Warrants UGX. Payments UGX. \nUnspent Balance UGX. Budget UGX. UGX. UGX. \nAdministration 1,804,591,122 1,458,409,376 346,181,746", "metadata": {"headings": [{"headings_0": {"content": "Education,Sports", "page": 42, "level": 3}}, {"headings_1": {"content": "Management", "page": 41, "level": 3}}, [{"headings_0": {"content": "Education,Sports", "page": 42, "level": 3}}, {"headings_1": {"content": "Management", "page": 41, "level": 3}}], [{"headings_0": {"content": "Education,Sports", "page": 42, "level": 3}}, {"headings_1": {"content": "Management", "page": 41, "level": 3}}], [{"headings_0": {"content": "Education,Sports", "page": 42, "level": 3}}, {"headings_1": {"content": "Management", "page": 41, "level": 3}}]], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "1,511,263,000 293,327,733 1,804,590,733", "metadata": {"headings": [{"headings_0": {"content": "1,511,263,000 293,327,733 1,804,590,733", "page": 42, "level": 3}}, {"headings_1": {"content": "Education,Sports", "page": 42, "level": 3}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Finance 164,000,000 163,990,191 9,809", "metadata": {"headings": [{"headings_0": {"content": "1,511,263,000 293,327,733 1,804,590,733", "page": 42, "level": 3}}, {"headings_1": {"content": "Education,Sports", "page": 42, "level": 3}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "164,000,000", "metadata": {"headings": [{"headings_0": {"content": "164,000,000", "page": 42, "level": 5}}, {"headings_1": {"content": "1,511,263,000 293,327,733 1,804,590,733", "page": 42, "level": 3}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Statutory Bodies \n278,262,000 \n164,000,000 \n278,261,959 231,046,546 47,215,413", "metadata": {"headings": [{"headings_0": {"content": "164,000,000", "page": 42, "level": 5}}, {"headings_1": {"content": "1,511,263,000 293,327,733 1,804,590,733", "page": 42, "level": 3}}, [{"headings_0": {"content": "164,000,000", "page": 42, "level": 5}}, {"headings_1": {"content": "1,511,263,000 293,327,733 1,804,590,733", "page": 42, "level": 3}}]], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "278,262,000", "metadata": {"headings": [{"headings_0": {"content": "278,262,000", "page": 42, "level": 3}}, {"headings_1": {"content": "164,000,000", "page": 42, "level": 5}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Production 1,576,149,283 1,523,318,840 52,830,443", "metadata": {"headings": [{"headings_0": {"content": "278,262,000", "page": 42, "level": 3}}, {"headings_1": {"content": "164,000,000", "page": 42, "level": 5}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "1,056,516,000 599,633,251 1,656,149,251", "metadata": {"headings": [{"headings_0": {"content": "1,056,516,000 599,633,251 1,656,149,251", "page": 42, "level": 3}}, {"headings_1": {"content": "278,262,000", "page": 42, "level": 3}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Health 4,898,501,819 4,506,552,155", "metadata": {"headings": [{"headings_0": {"content": "1,056,516,000 599,633,251 1,656,149,251", "page": 42, "level": 3}}, {"headings_1": {"content": "278,262,000", "page": 42, "level": 3}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "metadata": {"headings": [{"headings_0": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}, {"headings_1": {"content": "1,056,516,000 599,633,251 1,656,149,251", "page": 42, "level": 3}}], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Education 10,122,606,140 9,612,850,443 509,755,697 8,129,709,000 2,405,689,703 10,535,398,703 \nRoads 120,693,796 112,990,066 84,328,000 71,134,312 155,462,312 \nWater 86,140,000 85,616,751 \n39 \n[ 75,940,000 10,200,000 86,140,000 \\| Natural Resources \\| \n294,661,419 iu 293,834,586 \\| 826,833 =", "metadata": {"headings": [{"headings_0": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}, {"headings_1": {"content": "1,056,516,000 599,633,251 1,656,149,251", "page": 42, "level": 3}}, [{"headings_0": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}, {"headings_1": {"content": "1,056,516,000 599,633,251 1,656,149,251", "page": 42, "level": 3}}], [{"headings_0": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}, {"headings_1": {"content": "1,056,516,000 599,633,251 1,656,149,251", "page": 42, "level": 3}}], [{"headings_0": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}, {"headings_1": {"content": "1,056,516,000 599,633,251 1,656,149,251", "page": 42, "level": 3}}]], "page": 42, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "210,624,000 84,037,419 294,661,419", "metadata": {"headings": [{"headings_0": {"content": "210,624,000 84,037,419 294,661,419", "page": 43, "level": 5}}, {"headings_1": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Community Based \n\\| 148,133,000 125,790,239 22,342,761 \\| Services 148,133,000 148,133,000 \n\\| Planning 36,500,000 25,290,310 \n36,500,000 36,500,000 [ \\| 11,209,690 Internal Audit \n37,255,998 T 29,704,460 7,551,538", "metadata": {"headings": [{"headings_0": {"content": "210,624,000 84,037,419 294,661,419", "page": 43, "level": 5}}, {"headings_1": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}, [{"headings_0": {"content": "210,624,000 84,037,419 294,661,419", "page": 43, "level": 5}}, {"headings_1": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}], [{"headings_0": {"content": "210,624,000 84,037,419 294,661,419", "page": 43, "level": 5}}, {"headings_1": {"content": "3,452,435,000 2,370,700,667 5,823,135,667", "page": 42, "level": 5}}]], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "37,256,000 I 37,256,000", "metadata": {"headings": [{"headings_0": {"content": "37,256,000 I 37,256,000", "page": 43, "level": 3}}, {"headings_1": {"content": "210,624,000 84,037,419 294,661,419", "page": 43, "level": 5}}], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Trade and Industry \n47,633,970 \\| 38,320,957 9,313,013", "metadata": {"headings": [{"headings_0": {"content": "37,256,000 I 37,256,000", "page": 43, "level": 3}}, {"headings_1": {"content": "210,624,000 84,037,419 294,661,419", "page": 43, "level": 5}}], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "_ 47,634,000 47,634,000", "metadata": {"headings": [{"headings_0": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}, {"headings_1": {"content": "37,256,000 I 37,256,000", "page": 43, "level": 3}}], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "TOTAL [ \\| 19,615,128,506 18,207,714,920 \\| 1,407,413,586 15,232,600,000 5,834,723,085 21,067,323,085 \\| \nendix 5: Late disbursement of funds ee release", "metadata": {"headings": [{"headings_0": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}, {"headings_1": {"content": "37,256,000 I 37,256,000", "page": 43, "level": 3}}, [{"headings_0": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}, {"headings_1": {"content": "37,256,000 I 37,256,000", "page": 43, "level": 3}}]], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "i, [a", "metadata": {"headings": [{"headings_0": {"content": "i, [a", "page": 43, "level": 2}}, {"headings_1": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "p of the Parish \nDid the PDC Development committee (PDC) quarterly prepare parish include those stipulated in the \nmeetings priorities and \nDid the PDC prepare Were How much Remarks parish 5 year plan as \nquarterly funding was \nstipulated Annex 2 performa received for the \naction plans for the structure of the parish \nnce \n40 \nguidelines? \nheld? FY 2022/2023 as plan of the Governance reports PDC activities? \n(Includes LC II Chairperson, Parish Chief, Parish Chairperson of the women Council, Parish Chairperson of the youth Council, Parish Chairperson of persons with Disability Council, Chairperson of the ruling Party at the Parish, and Chairperson of older persons executive committee the parish or ward elected under sec. 25(4) of the National Council for older Persons Act, 2013) \nYes", "metadata": {"headings": [{"headings_0": {"content": "i, [a", "page": 43, "level": 2}}, {"headings_1": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}, [{"headings_0": {"content": "i, [a", "page": 43, "level": 2}}, {"headings_1": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "i, [a", "page": 43, "level": 2}}, {"headings_1": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "i, [a", "page": 43, "level": 2}}, {"headings_1": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "i, [a", "page": 43, "level": 2}}, {"headings_1": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}], [{"headings_0": {"content": "i, [a", "page": 43, "level": 2}}, {"headings_1": {"content": "_ 47,634,000 47,634,000", "page": 43, "level": 3}}]], "page": 43, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "PT", "metadata": {"headings": [{"headings_0": {"content": "PT", "page": 44, "level": 2}}, {"headings_1": {"content": "i, [a", "page": 43, "level": 2}}], "page": 44, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "per Annex 1 format and Administration pillar \nprepared? of parish priorities operational manual, Feb. \nof the Governance 2022? \nand Administration \npillar \noperational \nmanual, Feb. 2022? \nhe \nYes No NO NO 30,000,000 Quarter one was used to facilitate PDM SACCO general meeting and initial training of PDM SACCO Leaders \nAppendix 7: Non functionality \nSACCO committees and sub committees \nVote Name Supervisory Executive Loan Sub Production sub Marketing sub Business Finance and Remar Na of committee Committee committee Committee Committee Development investment sub ks me SACCO \nservices sub Committee \nCommittee \nWas it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Constit commit Constit commit Constit commit Constit commit Constit commit Constit commit Constit commit uted? tee uted? tee uted? tee uted? tee uted? tee uted? tee uted? tee (yes/No operati (yes/No operati (yes/No operati (yes/No operati (yes/No operati (yes/No operati (yes/No operati onal? onal? onal? onal? onal? onal? onal? \n41 \n) (operati ) (operati ) (operati ) (operati ) (operati ) (operati ) (operati onal or onal or onal or onal or onal or onal or onal or Not Not Not Not Not Not Not operati operati operati operati operati operati operati onal) onal) onal) onal) onal) onal) onal) Rweng Not \\| Tv No \\| 5 \\| Tio \nyes yet yes yes Yes \nNo No No No yes No", "metadata": {"headings": [{"headings_0": {"content": "PT", "page": 44, "level": 2}}, {"headings_1": {"content": "i, [a", "page": 43, "level": 2}}, [{"headings_0": {"content": "PT", "page": 44, "level": 2}}, {"headings_1": {"content": "i, [a", "page": 43, "level": 2}}], [{"headings_0": {"content": "PT", "page": 44, "level": 2}}, {"headings_1": {"content": "i, [a", "page": 43, "level": 2}}], [{"headings_0": {"content": "PT", "page": 44, "level": 2}}, {"headings_1": {"content": "i, [a", "page": 43, "level": 2}}], [{"headings_0": {"content": "PT", "page": 44, "level": 2}}, {"headings_1": {"content": "i, [a", "page": 43, "level": 2}}], [{"headings_0": {"content": "PT", "page": 44, "level": 2}}, {"headings_1": {"content": "i, [a", "page": 43, "level": 2}}]], "page": 44, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 45, "level": 5}}, {"headings_1": {"content": "PT", "page": 44, "level": 2}}], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Iban we \nfuction da \nal commi", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 45, "level": 5}}, {"headings_1": {"content": "PT", "page": 44, "level": 2}}], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "| jot \u201c", "metadata": {"headings": [{"headings_0": {"content": "| jot \u201c", "page": 45, "level": 5}}, {"headings_1": {"content": "No", "page": 45, "level": 5}}], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Iban Mushu Yes Not yet Yes Yes Yes Yes No No ~\\| No No No No Yes I No No \\| da nga \nfuction \nal \ncommi ttee \nan Muziza Yes Not yet Yes Yes Yes Yes No No No No \u201c\\| No No Yes No No da \nfuction al commi", "metadata": {"headings": [{"headings_0": {"content": "| jot \u201c", "page": 45, "level": 5}}, {"headings_1": {"content": "No", "page": 45, "level": 5}}, [{"headings_0": {"content": "| jot \u201c", "page": 45, "level": 5}}, {"headings_1": {"content": "No", "page": 45, "level": 5}}]], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "+ \u2014 ttee", "metadata": {"headings": [{"headings_0": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}, {"headings_1": {"content": "| jot \u201c", "page": 45, "level": 5}}], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Iban \\| Irwanir \u00c4 Yes nee Yes -", "metadata": {"headings": [{"headings_0": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}, {"headings_1": {"content": "| jot \u201c", "page": 45, "level": 5}}], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "[no | =", "metadata": {"headings": [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Yes Yes Yes No No No No No Yes No No da 0 \nfuction al commi ttee Iban Kashozi Yes Not yet \\| Yes Yes Yes \\| Yes [No No je No \u201c\\| No No Yes No No da \nfuction al commi ttee \\{\\| \\_\\_\\| Tio 5 Iban Kaking Yes Not yet Yes Yes Yes Yes \\| No No No No No \nYes No \nda a \\| \n(En fuction \nal \n\\| \\| \\| \n42 \nIban Nyantsi Not yet Yes Yes Yes \nYes No da mbo \nJo \nIban Kihani Not yet Yes Yes Yes \nYes No da \nfuction al \ncommi ttee \nIban Ngango Yes Yes \nNo \nda \nfuction al \ncommi ttee \nIban Igorora yes Not yet yes yes Yes \nyes da \nAppendix 8: Licensing of PDM SACCOs \nSN. Vote Name Parish Name Name of SACCO : \n: \nFr Ibanda DLG Mushunga \nN Ibanda DLG Muziza Muziza Ishongororo PDM SACCO LW Ibanda DLG Kashozi Kashozi Ishongororo PDM SACCO \nIs the SACCO registered under Microfinance Remarks Institutions \nmoney lenders act 2016? \nSACCOs are still on probation No \nA Ibanda DLG Nyantsimbo PD \\| \nD/O Ibanda DLG Kakinga DM \\| \nIbanda DLG Ngango NgangoIgororaPDMSACCO TNO", "metadata": {"headings": [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}, [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}], [{"headings_0": {"content": "[no | =", "page": 45, "level": 4}}, {"headings_1": {"content": "+ \u2014 ttee", "page": 45, "level": 3}}]], "page": 45, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "WONT", "metadata": {"headings": [{"headings_0": {"content": "WONT", "page": 46, "level": 2}}, {"headings_1": {"content": "[no | =", "page": 45, "level": 4}}], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Igorora Igorora PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "WONT", "page": 46, "level": 2}}, {"headings_1": {"content": "[no | =", "page": 45, "level": 4}}], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "PNoO", "metadata": {"headings": [{"headings_0": {"content": "PNoO", "page": 46, "level": 3}}, {"headings_1": {"content": "WONT", "page": 46, "level": 2}}], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Ibanda DLG \nKihani Kikyenkye PDM SACCO \n\\| A Ibanda DLG Irwaniro \nIrwaniro Kikyenkye PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PNoO", "page": 46, "level": 3}}, {"headings_1": {"content": "WONT", "page": 46, "level": 2}}, [{"headings_0": {"content": "PNoO", "page": 46, "level": 3}}, {"headings_1": {"content": "WONT", "page": 46, "level": 2}}]], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "rrr", "metadata": {"headings": [{"headings_0": {"content": "rrr", "page": 46, "level": 3}}, {"headings_1": {"content": "PNoO", "page": 46, "level": 3}}], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Ibanda DLG Rwengwe Rwengwe Kikenkye PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "rrr", "page": 46, "level": 3}}, {"headings_1": {"content": "PNoO", "page": 46, "level": 3}}], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "\u00a9...", "metadata": {"headings": [{"headings_0": {"content": "\u00a9...", "page": 46, "level": 3}}, {"headings_1": {"content": "rrr", "page": 46, "level": 3}}], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "43 \n[1 \\| Ibanda DLG \\| Mushunga\\_ \\| Mushunga Ishongororo PDM SACCO \\| No", "metadata": {"headings": [{"headings_0": {"content": "\u00a9...", "page": 46, "level": 3}}, {"headings_1": {"content": "rrr", "page": 46, "level": 3}}, [{"headings_0": {"content": "\u00a9...", "page": 46, "level": 3}}, {"headings_1": {"content": "rrr", "page": 46, "level": 3}}]], "page": 46, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "an J", "metadata": {"headings": [{"headings_0": {"content": "an J", "page": 47, "level": 3}}, {"headings_1": {"content": "\u00a9...", "page": 46, "level": 3}}], "page": 47, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Appendix 9: Wealth ranking of households \nSN Vote Parish Name Was wealth ranking No. of villages No. of villages were wealth ranking Remarks \n\\| Name \ncarried out at parish level? \nwas carried out \n= \n= \n1 Ibanda Rwengwe No 11 0 No ranking done 2 Mushunga No 10 0 \u2014 \n3 Muziza No 11 \\| 0 4 \\| Irwaniro No T 7 0 \u2014 \n5 Kashozi No 11 0 \\| \na \n6 Kakinga No 16 0 L \n7 \\| Nyantsimbo No 24 0", "metadata": {"headings": [{"headings_0": {"content": "an J", "page": 47, "level": 3}}, {"headings_1": {"content": "\u00a9...", "page": 46, "level": 3}}, [{"headings_0": {"content": "an J", "page": 47, "level": 3}}, {"headings_1": {"content": "\u00a9...", "page": 46, "level": 3}}]], "page": 47, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "iu", "metadata": {"headings": [{"headings_0": {"content": "iu", "page": 47, "level": 5}}, {"headings_1": {"content": "an J", "page": 47, "level": 3}}], "page": 47, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "8 = Kihani No 11 iu 0 \n9 Ngango iu No 6 0 \n10 Igorora No \u2014 6 0 1 \\| TOTAL \\_ 113 0 \\| \n\\| \nAppendix 10: Failure to select and implement prioritized/flagship SN Vote Name Parish Name Name of SACCO \nprojects \nList of \nAre the How many Number How many of How many of flagship flagship enterprises of PDM the the farming projects projects are enterpris enterprises enterprises are per SACCO consistent with implementi es \nare farming from the \nthe priority ng flagship enterprises priority commodities projects \ncommodity list selected by \nthe LG? \n44", "metadata": {"headings": [{"headings_0": {"content": "iu", "page": 47, "level": 5}}, {"headings_1": {"content": "an J", "page": 47, "level": 3}}, [{"headings_0": {"content": "iu", "page": 47, "level": 5}}, {"headings_1": {"content": "an J", "page": 47, "level": 3}}], [{"headings_0": {"content": "iu", "page": 47, "level": 5}}, {"headings_1": {"content": "an J", "page": 47, "level": 3}}], [{"headings_0": {"content": "iu", "page": 47, "level": 5}}, {"headings_1": {"content": "an J", "page": 47, "level": 3}}]], "page": 47, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "| 1 Ibanda", "metadata": {"headings": [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], "page": 48, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Rwengwe \n\\| Rwengwe Kikenkye PDM SACCO \\| 6 2 Ibanda Mushunga Mushunga Ishongororo PDM 6 SACCO \n3 Ibanda Muziza Muziza Ishongororo PDM SACCO \\| 6 No 8 20 20 8 \\{\\| \u2014l- \\| 4 Ibanda Irwaniro Irwaniro Kikyenkye PDM SACCO 6 \n3 6 6 3 \n5 Ibanda Kashozi Kashozi Ishongororo PDM SACCO ee 6 30 30 6 6 Ibanda Nyantsimbo Nyantsimbo Ishongoror0 PDM No 27 90 90 27 SACCO \n7 Ibanda Kihani Kihani Kikyenkye PDM SACCO Be a 7 7 2 8 Ibanda Ngango Ngango Igorora PDM SACCO ee \\| 14 14 4 9 Ibanda Igorora Igorora Igorora PDM SACCO No 5 16 16 5 \n10 Ibanda kakinga Kakinga- Ishongororo No 12 40 40 12 \nVariance/ Need (the Rank as per higher the variance need coverage amount, the higher \nrate the need) \nAmount allocated to the \n%age of amount allocated to the Sub Sub County \nCounty out of the total district grant (get monetary value of project(s) implemented at the sub-county as a percentage of the total grant) \nNyabuhikye -50.20% 1 110,000,000 15.11% \n79,360,000 \n10.90% \n62.30% \n45 \nNyamareebe 76.4 55.4 21 7 8,500,000", "metadata": {"headings": [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}, [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}], [{"headings_0": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, {"headings_1": {"content": "iu", "page": 47, "level": 5}}]], "page": 48, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "46,000,000", "metadata": {"headings": [{"headings_0": {"content": "46,000,000", "page": 49, "level": 3}}, {"headings_1": {"content": "| 1 Ibanda", "page": 48, "level": 1}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "6.32% \ne Kikyenkye 17,000,000 2.33% \nAppendix 12 Testing of water sources", "metadata": {"headings": [{"headings_0": {"content": "46,000,000", "page": 49, "level": 3}}, {"headings_1": {"content": "| 1 Ibanda", "page": 48, "level": 1}}, [{"headings_0": {"content": "46,000,000", "page": 49, "level": 3}}, {"headings_1": {"content": "| 1 Ibanda", "page": 48, "level": 1}}], [{"headings_0": {"content": "46,000,000", "page": 49, "level": 3}}, {"headings_1": {"content": "| 1 Ibanda", "page": 48, "level": 1}}]], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "oe 13,637,673 1.87%", "metadata": {"headings": [{"headings_0": {"content": "oe 13,637,673 1.87%", "page": 49, "level": 3}}, {"headings_1": {"content": "46,000,000", "page": 49, "level": 3}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "S/N Water Source/Project pie Category = Test Status Test result", "metadata": {"headings": [{"headings_0": {"content": "oe 13,637,673 1.87%", "page": 49, "level": 3}}, {"headings_1": {"content": "46,000,000", "page": 49, "level": 3}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "ia", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 49, "level": 2}}, {"headings_1": {"content": "oe 13,637,673 1.87%", "page": 49, "level": 3}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 49, "level": 4}}, {"headings_1": {"content": "ia", "page": 49, "level": 2}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\u2014 Katehe Rwemambo(spring site) New Tested Successful \n2 (Spring site) \u2014 New Tested \\| Successful \\| 3 Kabaare Kisensero(spring site) New Tested Successful \n4 Nyarwato (spring site) New Tested Gi \u00ae Kategure (PS) \\| Existing Tested Successful \\| 6 Kashaari (PS) Existing Tested Successful \n7 Kashaari (PSP) Existing Tested Successful + \n8 Kategure (YT) Existing Tested Successful \n9 \\| Bwenda TC(PSP) Existing I Successful 10 Ryabatenga(psp) Existing Tested Successful \u2014 \n11 en Existing Tested Successful [12 Kanyambogo(PSP) Exsing Tested Successful I \n", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 49, "level": 4}}, {"headings_1": {"content": "ia", "page": 49, "level": 2}}, [{"headings_0": {"content": "=|", "page": 49, "level": 4}}, {"headings_1": {"content": "ia", "page": 49, "level": 2}}], [{"headings_0": {"content": "=|", "page": 49, "level": 4}}, {"headings_1": {"content": "ia", "page": 49, "level": 2}}], [{"headings_0": {"content": "=|", "page": 49, "level": 4}}, {"headings_1": {"content": "ia", "page": 49, "level": 2}}]], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "13. Katehe(PSP) Existing Tested Successful\n14. Kabaare(YT) Existing Tested Success", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 49, "level": 4}}, {"headings_1": {"content": "ia", "page": 49, "level": 2}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": "_[", "metadata": {"headings": [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], "page": 49, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "15. Kahengyere(YT) Existing Tested Successful 16 Nyakahita (DB) \nKigoro(DB) \nKako(DB) Existing Tested Successful Katooma(DB) Existing Tested Successful Kyabwayera(DB) Existing Tested Successful Rwenkuba(SW) Existing Tested Un successful\n16. Kihani(SW) Existing Tested Unsuccessful 23, Kabarungi (production well) Existing Tested Successful", "metadata": {"headings": [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], "page": 50, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": " \nAppendix 13: implementation of UGIFT projects \nSN Project \nBudget Released Actual Exp varianc variance Balance Start date End date Remarks as at 15/11/2023 e \n(Released (Budget Vs Actual) Vs \nRelease \nConstruction of two- 165,750,0 165,750,0 165,750,0 unit staff house at 00 00 00 Kihani HCIII \nUpgrade of Birongo \nHC II to HC III 919,415,3 919,415,3 615,954,3 11 11 40 \nSupply of 4 brand 44,940,00 44,940,00 59,920,00 new motorcycles for 0 0 0 \n) \n06/09/202 06/09/2023 Fully implemented and house in use but 2 \nby end of F/Y no funds were paid. \n03/01/202 26/09/2023 Fully implemented but not yet \n3 \nfunctional. By 30th June 2023 Amount of UGX. 303,460,971 was swept back due to delay in completion of works. \n20/09/202 02/04/2023 Additional one motorcycle was 14,980,00 3 \npurchased hence Over commitment. the department 0 \n47 \n4 Supply and \n04/10/202 14/04/2023 Retention of 48,420,420 was not paid installation of 466,050,4 466,050,4 384,204,2 - 81,846,25 81,846, 2 \nand balance was due to good irrigation system to 66 66 09 7 257 \nnegotiations. However, Fully \n40 farmers \\|", "metadata": {"headings": [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}, [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}], [{"headings_0": {"content": "_[", "page": 49, "level": 5}}, {"headings_1": {"content": "=|", "page": 49, "level": 4}}]], "page": 50, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Implemented.", "metadata": {"headings": [{"headings_0": {"content": "Implemented.", "page": 51, "level": 3}}, {"headings_1": {"content": "_[", "page": 49, "level": 5}}], "page": 51, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "5 Consultancy services \n28/10/202 28/04/2023 Fully implemented but by close of F/Y \\| for the feasibility 98,684,58 98,684,58 98,684,58 - - - 3 \n16,379,358 was not yet paid due to \nstudy and detailed 0 0 0 \ndelayed completion \nengineering design \nof piped water \nsystem in Rwengwe - \nNyakatete GFS and \nIrimya", "metadata": {"headings": [{"headings_0": {"content": "Implemented.", "page": 51, "level": 3}}, {"headings_1": {"content": "_[", "page": 49, "level": 5}}], "page": 51, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "re", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 51, "level": 4}}, {"headings_1": {"content": "Implemented.", "page": 51, "level": 3}}], "page": 51, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\u2014r", "metadata": {"headings": [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], "page": 51, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Extension of kijongo \n12/09/202 12/09/2023 Fully implemented and water already piped water system 188,307,5 188,307,5 188,307,5 - - - 2 \nbeing used by the community. \nin Kijongo 85 85 85 \n7 Construction of seed - \nsecondary school at 842,581,4 842,581,4 = 3 Bwahwa in 61 61 \nNot implemented due to Delayed award of contract \n- \nNyabuhikye SC I 8 Upgrade of Kihani \n11/03/202 10/01/2022 Partially Implemented as no additional HCII to HCIII 810,942,5 161,003,7 - \n161,003,7 161,00 1 \nworks done since 30/06/2022. \n10 99 99 3,799 \n\\| 3,536,671 2,886,733 1,512,820 - 227,870,0 227,87 \n\u201a913 \u201a202 \u201a714 56 \\| 0,056 \n\\| \nAppendix 14: Eligible projects SN Procurement Ref. No. Supplier \n1 Iba/2020-11-07/M/15215 Kato Emmanuel \nContract Amount Expected Delivery Actual Delivery Variance and Installation and Installation \ndate \ndate \nEs \\| (B) C=(B-A) 16/11/2022 16 26,030,519 \nm \n2 Ibanda/2021-05- Tibayungwa 13,670,940 \\| 16/10/2023 16/11/2022 \\| 30 \nRemarks \nCompletion delayed by 16 days by supplier", "metadata": {"headings": [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}, [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}], [{"headings_0": {"content": "\u2014r", "page": 51, "level": 3}}, {"headings_1": {"content": "re", "page": 51, "level": 4}}]], "page": 51, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Completion delayed by 30 days by", "metadata": {"headings": [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}], "page": 51, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "48 \n04/Female/18155 Florence \nthe supplier \n3 Ibanda/2021-05- Natuhwera Alex \n20/10/2023 16/11/2022 24 \nCompletion delayed by 16 days by 31/Male/18380 23,910,290 supplier \n4 Iba/2020-10-05/M/8279 Tumwesigye \nYoram 27,916,290 \n07/10/2023 16/11/2022 40 \n5 Iba/2020-11-07/M/15237 Mutabazi Maurice 27,460,290 06/04/2023 15/03/2023 -21 \nCompletion delayed by 16 days by the farmer that changed water source \nCompleted within time \n6 Ibanda/2021-10- Samantha Vivian 06/04/2023 15/03/2023 -21 Completed within time 27/Female/21447", "metadata": {"headings": [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}, [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}], [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}], [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}], [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}], [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}], [{"headings_0": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, {"headings_1": {"content": "\u2014r", "page": 51, "level": 3}}]], "page": 51, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "23,025,540", "metadata": {"headings": [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], "page": 52, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "7 Ibanda/2022-03- Turyamureba 21/Male/24957 Patrick 27,781,290 \n8 Ibanda/2022-10- Niwagaba \n22/Male/28319 Justinian 19,801,240 \n9 Ibanda/2022-04- Tumwiine Colman 21/Male/25906 \n13,791,240 \n06/04/2023 15/03/2023 -21 Completed within time \n02/04/2023 14/03/2023 16 \nCompletion delayed by 16 days the farmer that increase scope of work \n06/04/2023 14/03/2023 -22 Completed within time \n10 Ibanda/2022-03- Katungwensi John 06/04/2023 14/03/2023 \nCompleted within time 22/Male/25055 Tinka 27,916,290 \n11 Ibanda/2021-05- Safari Augustine 06/04/2023 14/03/2023 \nCompleted within time 20/Male/18242 \n20,171,000 \n12 Ibanda/2022-07- Veronica Twesigye 19/04/2023 13/04/2023 \nCompleted within time 12/Female/26932", "metadata": {"headings": [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}, [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}], [{"headings_0": {"content": "23,025,540", "page": 52, "level": 3}}, {"headings_1": {"content": "Completion delayed by 30 days by", "page": 51, "level": 3}}]], "page": 52, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "20,903,329", "metadata": {"headings": [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], "page": 52, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "13 Ibanda/2021-06- Bainomugisha 28/Female/19031 Eliva 12,000,000 \n14 Ibanda/2022-10- Paul Tumwebaze 11/Male/28191 \n06/05/2023 05/06/2023 29 \n06/05/2023 05/06/2023 29 \nCompletion delayed by 29 days by farmer that changed water source to rain water harvesting Completion delayed by 29 days by supplier \n15 Ibanda/2022-07- Mwanah Kasigazi 21/06/2023 05/06/2023 -15 Completed within time 21/Male/27100 \n22,606,540 \n16 Ibanda/2021-06- Akila Achilles \n11/01/2023 14/03/2023 33 \nCompletion delayed by 16 days by 15/Male/18734 Major 22,668,290 supplier \n49", "metadata": {"headings": [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}, [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}], [{"headings_0": {"content": "20,903,329", "page": 52, "level": 3}}, {"headings_1": {"content": "23,025,540", "page": 52, "level": 3}}]], "page": 52, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "[17 Ibanda/2021-07- Tukamusiima", "metadata": {"headings": [{"headings_0": {"content": "[17 Ibanda/2021-07- Tukamusiima", "page": 53, "level": 5}}, {"headings_1": {"content": "20,903,329", "page": 52, "level": 3}}], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "27/Female/19140 Rebecca 23,100,040 \n23/12/2023 23/01/2023 30 \nCompletion delayed by 30 days by supplier delays to commence works \n18 Ibanda/2021-06- Lovincer Nuwagira \n20/06/2023 05/06/2023 [a5 \nCompleted within time", "metadata": {"headings": [{"headings_0": {"content": "[17 Ibanda/2021-07- Tukamusiima", "page": 53, "level": 5}}, {"headings_1": {"content": "20,903,329", "page": 52, "level": 3}}, [{"headings_0": {"content": "[17 Ibanda/2021-07- Tukamusiima", "page": 53, "level": 5}}, {"headings_1": {"content": "20,903,329", "page": 52, "level": 3}}], [{"headings_0": {"content": "[17 Ibanda/2021-07- Tukamusiima", "page": 53, "level": 5}}, {"headings_1": {"content": "20,903,329", "page": 52, "level": 3}}], [{"headings_0": {"content": "[17 Ibanda/2021-07- Tukamusiima", "page": 53, "level": 5}}, {"headings_1": {"content": "20,903,329", "page": 52, "level": 3}}]], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "21/Female/18936", "metadata": {"headings": [{"headings_0": {"content": "21/Female/18936", "page": 53, "level": 3}}, {"headings_1": {"content": "[17 Ibanda/2021-07- Tukamusiima", "page": 53, "level": 5}}], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "25,045,000", "metadata": {"headings": [{"headings_0": {"content": "25,045,000", "page": 53, "level": 3}}, {"headings_1": {"content": "21/Female/18936", "page": 53, "level": 3}}], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\\| \n19 Ibanda/2021-06- Richard Kansiime \n20/10/2023 16/11/2022 24 \nCompletion delayed by 24 due to 10/Male/18628 [ee delays by the supplier 20 Ibanda/2021-06- Tweshengyereze \\| 14/05/2023 14/04/2023 -30 Completed within time 02/Male/18426 Herbert 18,200,000 \n21 Ibanda/2022-06- Kalanzi \n10/Male/26533 Marcellinus M 21,665,000 \n25/04/2023 05/06/2023 33 \nCompletion delayed by 33 days by supplier delays to commence works 22 Ibanda/2022-06- Kinahairwe Alice 25/05/2023 05/06/2023 10 Completed within time 22/Female/26723 Kahanga 21,490,000 \n23 Ibanda/2022-03- Matsiko Appolo 22/Female/25055 21,988,000 \n24 Ibanda/2022-11- Kyaguugu Geofrey 21/Male/28746 20,409,000", "metadata": {"headings": [{"headings_0": {"content": "25,045,000", "page": 53, "level": 3}}, {"headings_1": {"content": "21/Female/18936", "page": 53, "level": 3}}, [{"headings_0": {"content": "25,045,000", "page": 53, "level": 3}}, {"headings_1": {"content": "21/Female/18936", "page": 53, "level": 3}}], [{"headings_0": {"content": "25,045,000", "page": 53, "level": 3}}, {"headings_1": {"content": "21/Female/18936", "page": 53, "level": 3}}], [{"headings_0": {"content": "25,045,000", "page": 53, "level": 3}}, {"headings_1": {"content": "21/Female/18936", "page": 53, "level": 3}}], [{"headings_0": {"content": "25,045,000", "page": 53, "level": 3}}, {"headings_1": {"content": "21/Female/18936", "page": 53, "level": 3}}]], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "sms", "metadata": {"headings": [{"headings_0": {"content": "sms", "page": 53, "level": 2}}, {"headings_1": {"content": "25,045,000", "page": 53, "level": 3}}], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "05/06/2023 29 \n06/05/2023 05/06/2023 29 \nCompletion delayed by 29 days by supplier delays to difficult terrain to trench \nCompletion delayed by 29 days by supplier delays to difficult terrain to bandap202a- [0570972023 trench 25 Kabananura 30/04/2023 35 Completion delayed by 35 days by 21/Male/28744 Silvano 21,116,000 \nsupplier delays to difficult terrain to \"\\| trench \\| 26 Ibanda/2022-11- Kikompola Daniel \n0370672023 05/06/2023 \u201c3 Completed within time 21/Male/28742 ness 20,411,000 ae \n27 Ibanda/2022-11- \n27/04/2023 \n32 Completion delayed by 32 days by 21/Male/28745 Appolo 19,759,000 \nsupplier delays to commence works 28 Ibanda/2022-11- Mubangizi \n02/Male/28456 Christom 21,389,000 \n24/05/2023 06/06/2023 12 \nCompletion delayed by 12 days by supplier delays to commence works 29 Kansiime Joseph Not implemented", "metadata": {"headings": [{"headings_0": {"content": "sms", "page": 53, "level": 2}}, {"headings_1": {"content": "25,045,000", "page": 53, "level": 3}}, [{"headings_0": {"content": "sms", "page": 53, "level": 2}}, {"headings_1": {"content": "25,045,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "sms", "page": 53, "level": 2}}, {"headings_1": {"content": "25,045,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "sms", "page": 53, "level": 2}}, {"headings_1": {"content": "25,045,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "sms", "page": 53, "level": 2}}, {"headings_1": {"content": "25,045,000", "page": 53, "level": 3}}]], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "16,000,000", "metadata": {"headings": [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "30 Kibahin a aMa 7 \\| B Not implemented . 22,379,290 \n31 Katto Posiano Not implemented 21,948,000 \nAppendix 15; Project Implementation (current year 2022/23) \nNo. Project \nValue of Summary of findings (Time, Audit \nproject Quality, Quantity, Cost and conclusion \nInspection remarks \n1 Construction of two-unit staff house at Kihani HCIII \n2 Upgrade of Birongo HC II to HC \n(UGX) Functionality) \nas at 15/11/2023. \nCompleted and house in use Completed and in \nFully Implemented use \n165,750,000 \nFully implemented but not yet Completed but still \nFully Implemented II 919,415,311 functional. lacks the medical \nequipment \n3 Supply of 4 brand new motorcycles for the department \n4 Supply and installation of irrigation system to 40 farmers \nAdditional one motorcycle was Purchased and in purchased hence Over commitment \nuse \nand excess payments. \n44,940,000 \nRetention of 48,420,420 was not paid Functional 466,050,466 and balance was due to good \nnegotiations. Implemented. \n5 Consultancy services for the Fully implemented feasibility study and detailed \n98,684,580 \nengineering design of piped \nwater system in Rwengwe - \nNyakatete GFS and Irimya \n6 Extension of kijongo piped water system in Kijongo \nFully implemented and water already Completed and 188,307,585 being used by the community. \nwater is being provided to the communities \nFully Implemented \nUnder irrigation para Fully Implemented N/A Fully Implemented \nFully Implemented \n51 \n7 Construction of seed secondary Not implemented due to delayed Not yet \nNot \nImplemented school at Bwahwa in Nyabuhikye 842,581,461 award of contract \ncommenced \nsc despite receipt \nfund which was \n8 Upgrade of Kihani HCII to HCIII \nswept back \nNot yet functional as works are not Quick completion \nPartially implemented \\| 161,003,799 complete despite end of contract of works is key \nas Electricity and Water period for over a year now \ntanks system not installed, Man halls and septic tank had no covers, Painting \npending, Placenta pit \nand Medical waste pit \nnot copping and door \nnot installed and land- scaping in progress. TOTAL 2,886,733, [u [ 202 \nAppendixi6: Delayed supply and installation of irrigation equipment \nSN Procurement Ref. No. Supplier Expected Delivery Actual Delivery and Variance Remarks \n\\| and Installation Installation date \ndate \n\\| \n\\| \n(B) C= (B-A)", "metadata": {"headings": [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}, [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}], [{"headings_0": {"content": "16,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "sms", "page": 53, "level": 2}}]], "page": 53, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "IT", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}], "page": 55, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "IBA/2020-11-07/M/15215 KATO EMMANUEL 25/10/2023 er 16 Completion delayed by 16 days by supplier A IBANDA/2021-05- TIBAYUNGWA 16/10/2023 2674152022 \nCompletion delayed by 30 days by the 04/FEMALE/18155 FLORENCE 30 supplier \n3 IBANDA/2021-05-31/MALE/18380 NATUHWERA ALEX 20/10/2023 16/11/2022 \\| 24 [- l. \\| \n4 IBA/2020-10-05/M/8279 \nTumwesigye Yoram 07/10/2023 16/11/2022 40 \nCompletion delayed by 16 days by supplier \nCompletion delayed by 16 days by the farmer that changed water source \n52 \nIBANDA/2022-10-22/Male/28319 Niwagaba Justinian 02/04/2023 14/03/2023 \nIBANDA/2021-06- \n28/Female/19031 Bainomugisha Eliva 06/05/2023 05/06/2023 \nPAUL TUMWEBAZE", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}, [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "IT", "page": 55, "level": 4}}, {"headings_1": {"content": "16,000,000", "page": 53, "level": 3}}]], "page": 55, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "IBANDA/2022-10-11/Male/28191", "metadata": {"headings": [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], "page": 56, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "TIBINGANA \nAKILA ACHILLES IBANDA/2021-06-15/MALE/18734 \nMAJOR \nIBANDA/2021-07- TUKAMUSIIMA 27/FEMALE/19140 REBECCA \n06/05/2023 05/06/2023 29 11/01/2023 14/03/2023 33 \n23/12/2023 \n23/01/2023 \n10 IBANDA/2021-06-10/MALE/18628 RICHARD KANSIIME 20/10/2023 16/11/2022 11 IBANDA/2022-06-10/Male/26533 Kalanzi Marcellinus M 25/04/2023 05/06/2023 \n12 IBANDA/2022-03- \nMatsiko Appolo 06/05/2023 05/06/2023 22/Female/25055 \n13 IBANDA/2022-11-21/Male/28746 Kyaguugu Geofrey 06/05/2023 05/06/2023 \n14 IBANDA/2022-11-21/Male/28744 Kabananura Silvano 30/04/2023 05/06/2023 35 IBANDA/2022-11-21/Male/28745 Nuwamanya Appolo 27/04/2023 05/06/2023 32 IBANDA/2022-11-02/Male/28456 Mubangizi Christom 24/05/2023 06/06/2023 12 \nAppendix 17: URF funding deficit \nCompletion delayed by 16 days the farmer that increase scope of work \nCompletion delayed by 29 days by farmer that changed water source to rain water", "metadata": {"headings": [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}, [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}], [{"headings_0": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, {"headings_1": {"content": "IT", "page": 55, "level": 4}}]], "page": 56, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "harvesting", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], "page": 56, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Completion delayed by 29 days by supplier Completion delayed by 16 days by supplier \nCompletion delayed by 30 days by supplier delays to commence works \nCompletion delayed by 24 due to delays by the supplier \nCompletion delayed by 33 days by supplier delays to commence works \nCompletion delayed by 29 days by supplier delays to difficult terrain to trench \nCompletion delayed by 29 days by supplier delays to difficult terrain to trench \nCompletion delayed by 35 days by supplier delays to difficult terrain to trench \nCompletion delayed by 32 days by supplier delays to commence works \nCompletion delayed by 12 days by supplier delays to commence works \nItem Description Planned Actual Variance Amount Amount Amount Variance Remarks (URF) Output/Qu Output Budgete Released spent (UGX) \nantity /Quan Output/Quantity d (UGX) (UGX) \n(kms) tity (kms) (UGX))", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}, [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}], [{"headings_0": {"content": "harvesting", "page": 56, "level": 2}}, {"headings_1": {"content": "IBANDA/2022-10-11/Male/28191", "page": 56, "level": 3}}]], "page": 56, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "(kms)", "metadata": {"headings": [{"headings_0": {"content": "(kms)", "page": 57, "level": 1}}, {"headings_1": {"content": "harvesting", "page": 56, "level": 2}}], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Routine Manual 90 9.8 80.2 87,894,4 24,773,474 4,800,000 83,094,474 Partially implemented: Maintenance (add \n74 \nOnly 11% maintenance was done due names of roads worked \nto partial release of funds.", "metadata": {"headings": [{"headings_0": {"content": "(kms)", "page": 57, "level": 1}}, {"headings_1": {"content": "harvesting", "page": 56, "level": 2}}], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "on.)", "metadata": {"headings": [{"headings_0": {"content": "on.)", "page": 57, "level": 3}}, {"headings_1": {"content": "(kms)", "page": 57, "level": 1}}], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "The released funds was used to pay wage for Road Overseer, the balance was used to grade a section of 9.8km- \nRoutine Mechanized 99 ar \\| 24,7 (add names of roads \nworked on.) \nKanywambogo-Irimya road \n192,219, 256,698,000 262,698,000 VOR \\| Eully implemented \n000 Nyabuhikye-Bwenda-Omukikona road 16.4km, Rwenkobwa-Akayanja road 26.4km, Ntungamo-Kajwamushana \nroad 11km, Igorora-Rwomuhoro road 14.5km, Kashasha-Nyakahaama 12.5km, Kakoma-Mabonwa-Nyarukiika 14.5km, Kanywambogo-Irimya 9.8km &", "metadata": {"headings": [{"headings_0": {"content": "on.)", "page": 57, "level": 3}}, {"headings_1": {"content": "(kms)", "page": 57, "level": 1}}, [{"headings_0": {"content": "on.)", "page": 57, "level": 3}}, {"headings_1": {"content": "(kms)", "page": 57, "level": 1}}], [{"headings_0": {"content": "on.)", "page": 57, "level": 3}}, {"headings_1": {"content": "(kms)", "page": 57, "level": 1}}], [{"headings_0": {"content": "on.)", "page": 57, "level": 3}}, {"headings_1": {"content": "(kms)", "page": 57, "level": 1}}]], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "metadata": {"headings": [{"headings_0": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}, {"headings_1": {"content": "on.)", "page": 57, "level": 3}}], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Others \u2014 mechanics 8 \n6 2 (One disposed off 38,183,0 36,108,000 40,192,474 -2,009,474 Partially implemented: and servicing road \nand another taken 00 \nequipment\u2019s to Ibanda", "metadata": {"headings": [{"headings_0": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}, {"headings_1": {"content": "on.)", "page": 57, "level": 3}}], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Municipal)", "metadata": {"headings": [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Servicing of grader, cutting edges, maintaining Tippers, Vibro roller, Wheel loader & Water bowser \nOffice operation & 12 months 12 0 \n23,400,0 12,400,000 22,289,000 1,111,000 a\" Fully implemented \ncoordination months 00 \nStationery, DRC meetings, submissions & consultations \nTotal 189 124.7 64.3 341,696 329,979,47 329,979,47 11,717,000 \u201a474 4 4 \nAppendix 18: Inspection of URF Roads \n54 \nProgramme Activity details \n09-Integrated Nyabuhikye-Bwenda-Omukikona road Transport 16.4km, Rwenkobwa-Akayanja road Infrastructure 26.4km, Ntungamo-Kajwamushana And Services road 11km, Igorora-Rwomuhoro road 14.5km, Kashasha-Nyakahaama 12.5km, Kakoma-Mabonwa-Nyarukiika 14.5km, Kanywambogo-Irimya 9.8km & Mabonwa-Kicuzi-Ryabatenga \n17.4km \n09-Integrated Mabonwa-Kicuzi-Ryabatenga RD", "metadata": {"headings": [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}, [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}], [{"headings_0": {"content": "Municipal)", "page": 57, "level": 3}}, {"headings_1": {"content": "Mabonwa-Kicuzi-Ryabatenga 17.4km", "page": 57, "level": 2}}]], "page": 57, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], "page": 58, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Infrastructure \nAnd Services \nTOTAL \nTotal Pictorial evidence Summary of Audit Remarks (Time, expenditure findings Quality, Quantity, (UGX) \u2018Bns \nCost and \nFunctionality) \nAt the time of \nThere was no delay in inspection the road \ncompletion of works a nd works were well done service delivery. \nand still holding to \nthe rainy weather by \n15 November 2023 \nAt the time of \nThe road needs more \ninspection the \nfunds as by the time of emergency works \ninspection the road was were completed, \ncut off by the heavy however the road \nrains and more funding 329,979,474 \nwas cut off due to \nis required to improve heavy rains. \nthe condition of the ro ad \nor be taken over by UNRA for better \nmaintenance. \n55 \nAppendix 19: Inspections findings for Micro scale irrigation \nName of Location (Village, Parish Equipment supplier and Value of equipment Photos beneficiary and sub-county procurement reference \nSprinktech (U) Ltd 19,759,000 \nCHES EN Dr ar Nuwamanya Kanyarugiri ee Apollo IBANDA/2022-11- \n21/Male/28745 \nMatsiko Kanyarugiri IBANDA/2022-03- 22,944,540 Apollo 22/Female/25055. \nAssociated Designs and Build Engineers Ltd \nKalanzi Ishongoro Town Council IBANDA/2022-06- 21,116,000 Marcellinus 10/Male/26533. \nM", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}, [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}], [{"headings_0": {"content": "Transport", "page": 58, "level": 3}}, {"headings_1": {"content": "Municipal)", "page": 57, "level": 3}}]], "page": 58, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Sprinktech (U) Ltd", "metadata": {"headings": [{"headings_0": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}, {"headings_1": {"content": "Transport", "page": 58, "level": 3}}], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\\_ \nAppendix 20 (a): Outstanding YLP Funds \nRemarks as at 15/11/2023 \nDate of installation was 05/06/2023 Visit conducted by District officials Size of the farm is 2.5 acres \nTraining received from the equipment", "metadata": {"headings": [{"headings_0": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}, {"headings_1": {"content": "Transport", "page": 58, "level": 3}}, [{"headings_0": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}, {"headings_1": {"content": "Transport", "page": 58, "level": 3}}], [{"headings_0": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}, {"headings_1": {"content": "Transport", "page": 58, "level": 3}}], [{"headings_0": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}, {"headings_1": {"content": "Transport", "page": 58, "level": 3}}], [{"headings_0": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}, {"headings_1": {"content": "Transport", "page": 58, "level": 3}}]], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "supplier.", "metadata": {"headings": [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Security of the equipment is okay. Date of installation was 05/06/2023 Visit conducted by District officials Size of the farm is 2.5 acres \nTraining received from the equipment", "metadata": {"headings": [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}, [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "Sprinktech (U) Ltd", "page": 59, "level": 3}}]], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "supplier.", "metadata": {"headings": [{"headings_0": {"content": "supplier.", "page": 59, "level": 2}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Security of the equipment is provided by farmer \nDate of installation was 05/06/2023 Visit conducted by District officials Size of the farm is 2.5 acres \nTraining received from the equipment", "metadata": {"headings": [{"headings_0": {"content": "supplier.", "page": 59, "level": 2}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}, [{"headings_0": {"content": "supplier.", "page": 59, "level": 2}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 2}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}]], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "supplier.", "metadata": {"headings": [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Security of the equipment is okay, solar equipment is inside the fence. \n\u2014 \n56 \nSN PROJECT NAME Date of \nAMOUNT DISBURSED AMOUNT AMOUNT DUE Amount Remarks Disbursement RECOVERED Due with \nEmbaho Youth Boda 06/02/2017 12,100,000 12,100,000 Boda Transporters \nIgorora Kibirizi 03/12/2021 5,000,000 - Youth Brick Makers \nIgorora Youth Boda 06/02/2017 12,100,000 12,540,000 Boda Transporters \nIgorora Youth Boda 27/03/2019 12,500,000 12,280,000 Boda Transporters B \nIgorora Youth Motor 05/12/2018 10,600,000 7,271,500 \n5% charge \nThe group used the revolving fund for the purpose and it has completed paying back \nMembers shared the money went 5,000,000 250,000 to Dubai \nThe group Chairperson did not bank the balance \nAll members agreed to clear this 220,000 11,000 balance \nMembers sturbonly refused to Mechanics 3,328,500 166,425 pay \nIgorora Youth 06/02/2017 12,100,000 6,450,000 Tukwatanise Boda \nNo savings made since the group 5,650,000 \n282,500 is fighting hard to recover the Boda Transporters money. \nIgorora Youth 03/12/2021 9,000,000 2,820,000 United Welding \nIgorora Youth 27/03/2019 12,000,000 11,807,000 Welders B \nIgorora Youth 04/08/2016 10,700,000 8,985,000 Welding & Metal \nFabrication Project \n10 Kigando II Youth 18/3/2015 8,000,000 7,203,000 Produce Buying & \nSelling Project \nThe project was mismanaged by", "metadata": {"headings": [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}, [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}], [{"headings_0": {"content": "supplier.", "page": 59, "level": 1}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 2}}]], "page": 59, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "6,180,000", "metadata": {"headings": [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], "page": 60, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "the management committee \nSmall balance in the hands of 193,000 9,650 group Chairperson \nGroup Chairperson ran away with 1,715,000 \n85,750 the group funds but the project is fairly progressing, members look active and involved in the duties of the project. \nSome members dropped out of 797,000 \n39,850 the group and there is inadequate market for the produce. \n11 Kigando III Youth 18/3/2015 8,500,000 8,600,000 \nMembers shared the pigs such Piggery Project \nthat each member keeps and rears the pig and ensure that each member pays back the funds according to the total funds divided among the members \n\\| \n12 Kyarukumba 2 06/02/2017 12,100,000 8,850,000 \nThe project needs to wake up Youth Boda Boda \n3,250,000 \n162,500 and work hard to pay the Transporters revolving fund. 13 Ngango 1 Youth 05/12/2018 \\| 12,100,000 \\| 3,270,000 \nBoda Boda \n\\| \n14 Ngango 3 Youth 05/12/2018 12,100,000 11,880,000 Boda Boda \n\\| The Chairperson personalised the 8,830,000 \n441,500 motorcycles and all members lost molare. \nThe little balance in the hands of \\| 220,000 11,000 group chairperson. \npool \n\\| \n15 Ngango I Youth 18/3/2018 9,806,000 9,284,000 \nPoultry Keeping \n522,000 \nProject \nThe project was terminated due 27,600 to embezzlement of funds by the Chairperson. He was arrested \n16 Ngango I Youth 03/12/2021 5,000,000 5,000,000 Brick Makers \n17 Ngango I Youth 03/12/2021 I 9,600,000 9,600,000 = Tukore Boda Boda \n18 Ngango I Youth 03/12/2021 9,600,000 8,300,000 Tukwatanise Boda \nBoda", "metadata": {"headings": [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}, [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}], [{"headings_0": {"content": "6,180,000", "page": 60, "level": 3}}, {"headings_1": {"content": "supplier.", "page": 59, "level": 1}}]], "page": 60, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "io", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}], "page": 61, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "19 Ngango II Youth 03/12/2021 9,600,000 9,600,000 Abamwe Boda Boda \n20 Ngango III Youth 03/12/2021 9,600,000 1,650,000 Tukore Boda Boda \nand made to recover the funds. - Cleared the revolving fund and", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}, [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}], [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}]], "page": 61, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "- project still in existence. r \nCleared the revolving fund -", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}], "page": 61, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": "Some few members still strugling 1,300,000 65,000 in paying back \nGroup dessolved 5 \nMembers shared the money and", "metadata": {"headings": [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}, [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}], [{"headings_0": {"content": "io", "page": 61, "level": 2}}, {"headings_1": {"content": "6,180,000", "page": 60, "level": 3}}]], "page": 61, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "7,950,000", "metadata": {"headings": [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], "page": 61, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "397,500 now hard to pay back \n58 \n21 Birongo IV Youth 18/3/2015 4,186,000 4,186,000 Brick Laying Project \n22 Kakuto I Youth 27/3/2019 7,000,000 4,497,500 Tukore Produce \nTraders \n23 Kakuuto 3 Youth 05/12/2018 12,100,000 2,870,000 Boda Boda \n24 Karambi Youth 06/02/2017 12,100,000 6,800,000 Boda Boda \nTransporters \n25 Katojo II Youth 18/3/2015 7,000,000 5,280,000 Poultry Project \n26 Katwe II Youth Brick 04/08/2016 Making Project \n4,450,000 4,170,000 \n27 Kitooro 2 Youth 05/12/2018 12,100,000 12,500,000 Boda Boda \n28 Mushunga 1 Youth 06/02/2017 7,950,000 1,450,000 Produce Buyers & \nSellers \n29 Ishongororo TC 1 05/12/2018 Passion Fruit \nGrowing \n7,290,000 5,150,000 \nIshongororo Town 05/12/2018 9,742,000 6,285,000 Centre I Youth \nSalon \nKakinga B Youth 05/12/2018 12,100,000 12,195,000 Boda Boda \nCleared the payment \nSome members went abroad for 2,502,500 125,125 green pasture \nThe group was affected by Covid 9,230,000 \n461,500 19 now re organising themselves to start paying back. \nThe group struggling to pay back 5,300,000 265,000 \nMembers shared the money and 1,720,000 \n86,000 now hard to pay back \nThe small balance in the hands 280,000 14,000 of chairperson \nGroup committee misused the project funds \nMembers shared the money and", "metadata": {"headings": [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}, [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}], [{"headings_0": {"content": "7,950,000", "page": 61, "level": 3}}, {"headings_1": {"content": "io", "page": 61, "level": 2}}]], "page": 61, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "6,500,000", "metadata": {"headings": [{"headings_0": {"content": "6,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "7,950,000", "page": 61, "level": 3}}], "page": 62, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "325,000 now hard to pay back \nThe project run out of season 2,140,000 \n107,000 and members failed to raise the balance \nThe group management 3,457,000 \n172,850 committee mis used the project funds, \nMembers were reminded of the small balance and promised to pay \n59 \n32 Kakinga B Youth 03/12/2021 8,000,000 900,000", "metadata": {"headings": [{"headings_0": {"content": "6,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "7,950,000", "page": 61, "level": 3}}, [{"headings_0": {"content": "6,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "7,950,000", "page": 61, "level": 3}}], [{"headings_0": {"content": "6,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "7,950,000", "page": 61, "level": 3}}], [{"headings_0": {"content": "6,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "7,950,000", "page": 61, "level": 3}}], [{"headings_0": {"content": "6,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "7,950,000", "page": 61, "level": 3}}], [{"headings_0": {"content": "6,500,000", "page": 62, "level": 3}}, {"headings_1": {"content": "7,950,000", "page": 61, "level": 3}}]], "page": 62, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Motorcycle", "metadata": {"headings": [{"headings_0": {"content": "Motorcycle", "page": 63, "level": 3}}, {"headings_1": {"content": "6,500,000", "page": 62, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Spareparts", "metadata": {"headings": [{"headings_0": {"content": "Spareparts", "page": 63, "level": 3}}, {"headings_1": {"content": "Motorcycle", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Ran", "metadata": {"headings": [{"headings_0": {"content": "Ran", "page": 63, "level": 1}}, {"headings_1": {"content": "Spareparts", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "33 Kakinga B Youth Produce Traders \n7,000,000 1,000,000 \nMembers share the money now", "metadata": {"headings": [{"headings_0": {"content": "Ran", "page": 63, "level": 1}}, {"headings_1": {"content": "Spareparts", "page": 63, "level": 3}}, [{"headings_0": {"content": "Ran", "page": 63, "level": 1}}, {"headings_1": {"content": "Spareparts", "page": 63, "level": 3}}], [{"headings_0": {"content": "Ran", "page": 63, "level": 1}}, {"headings_1": {"content": "Spareparts", "page": 63, "level": 3}}]], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "7,100,000", "metadata": {"headings": [{"headings_0": {"content": "7,100,000", "page": 63, "level": 3}}, {"headings_1": {"content": "Ran", "page": 63, "level": 1}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "hard to recover the funds. \n\\| \nMembers shared the money and", "metadata": {"headings": [{"headings_0": {"content": "7,100,000", "page": 63, "level": 3}}, {"headings_1": {"content": "Ran", "page": 63, "level": 1}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "6,000,000", "metadata": {"headings": [{"headings_0": {"content": "6,000,000", "page": 63, "level": 3}}, {"headings_1": {"content": "7,100,000", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "now hard to pay back \n34 Kashungwa A 04/08/2016 7,000,000 4,756,000 \nThe project was affected by Produce Buying & \n2,244,000 112,200 covid 19 \nSelling Project i 35 Katojo A Youth 03/12/2021 8,000,000 250,000 \\|. \nMost members went abroad for Motorcycle 7,750,000 green pasture", "metadata": {"headings": [{"headings_0": {"content": "6,000,000", "page": 63, "level": 3}}, {"headings_1": {"content": "7,100,000", "page": 63, "level": 3}}, [{"headings_0": {"content": "6,000,000", "page": 63, "level": 3}}, {"headings_1": {"content": "7,100,000", "page": 63, "level": 3}}]], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "L Spareparts", "metadata": {"headings": [{"headings_0": {"content": "L Spareparts", "page": 63, "level": 2}}, {"headings_1": {"content": "6,000,000", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\\| \n36 Kiburara B Youth 03/12/2021 7,000,000 2,700,000 \nMembers shared the money and Produce Traders", "metadata": {"headings": [{"headings_0": {"content": "L Spareparts", "page": 63, "level": 2}}, {"headings_1": {"content": "6,000,000", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "4,300,000", "metadata": {"headings": [{"headings_0": {"content": "4,300,000", "page": 63, "level": 3}}, {"headings_1": {"content": "L Spareparts", "page": 63, "level": 2}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "were mislead by people that they \n37 Kiburara Trading 18/3/2015 11,903,000 4,570,000 Centre Youth Bakery \nProject \n38 Kidunduma Youth 18/3/2015 8,440,000 2,856,000 Coffee Buyers & \nSellers Project \n39 Kololo Youth \\| 06/02/2017 6,830,000 900,000 Produce Buying &", "metadata": {"headings": [{"headings_0": {"content": "4,300,000", "page": 63, "level": 3}}, {"headings_1": {"content": "L Spareparts", "page": 63, "level": 2}}, [{"headings_0": {"content": "4,300,000", "page": 63, "level": 3}}, {"headings_1": {"content": "L Spareparts", "page": 63, "level": 2}}], [{"headings_0": {"content": "4,300,000", "page": 63, "level": 3}}, {"headings_1": {"content": "L Spareparts", "page": 63, "level": 2}}], [{"headings_0": {"content": "4,300,000", "page": 63, "level": 3}}, {"headings_1": {"content": "L Spareparts", "page": 63, "level": 2}}]], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Selling", "metadata": {"headings": [{"headings_0": {"content": "Selling", "page": 63, "level": 3}}, {"headings_1": {"content": "4,300,000", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "40 Ncwano B Youth 06/02/2017 12,100,000 12,100,000 Boda Boda", "metadata": {"headings": [{"headings_0": {"content": "Selling", "page": 63, "level": 3}}, {"headings_1": {"content": "4,300,000", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Transporters", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 63, "level": 3}}, {"headings_1": {"content": "Selling", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "41 Ncwano B Youth 03/12/2021 7,000,000 2,495,000 \\| Produce Traders \n42 \u2018\\| Newano C Bull 27/3/2019 6,000,000 2,800,000 Fattening \nshouldn't pay back \n= \nThe project did not make profi 7,333,000 \n366,650 and all members lost morale to run the project \nMembers share the money now 5,584,000 \n279,200 hard to recover the funds. \n\u2014 Members disagreed on the", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 63, "level": 3}}, {"headings_1": {"content": "Selling", "page": 63, "level": 3}}, [{"headings_0": {"content": "Transporters", "page": 63, "level": 3}}, {"headings_1": {"content": "Selling", "page": 63, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 63, "level": 3}}, {"headings_1": {"content": "Selling", "page": 63, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 63, "level": 3}}, {"headings_1": {"content": "Selling", "page": 63, "level": 3}}]], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "5,930,000", "metadata": {"headings": [{"headings_0": {"content": "5,930,000", "page": 63, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "296,500 project and it was left in the few hands \nCleared the revolving fund. \nMembers shared the money now", "metadata": {"headings": [{"headings_0": {"content": "5,930,000", "page": 63, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 63, "level": 3}}, [{"headings_0": {"content": "5,930,000", "page": 63, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 63, "level": 3}}], [{"headings_0": {"content": "5,930,000", "page": 63, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 63, "level": 3}}]], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "4,505,000", "metadata": {"headings": [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "hard to recover \nMembers shared the money now 3,200,000 160,000 hard to recover \n60 \n43 Nyantsimbo A Youth 06/02/2017 6,740,000 980,000 Produce Buying & \nSelling \nNyatsimbo A Youth 27/3/2019 12,500,000 8,730,000 Boda Boda \n45 Rwenshoga Youth 05/12/2018 6,580,000 1,600,000 Produce \n46 Kigando Youth 08/04/2016 8,569,000 2,525,000 Piggery Project \n47 Kyarutanga I Youth 18/3/2015 5,880,000 4,130,000 Goat Rearing Project \n48 Kyarutanga II Youth 18/3/2015 5,900,000 2,970,000 Goat Fattening \nProject \n49 Kabingo Youth 18/3/2015 8,970,000 990,000 Piggery Rearing \nProject \n50 Kaburo I Youth 04/08/2016 8,530,000 8,530,000 Boda-Boda \nTransporters Project \n51 Kabingo Youth Boda 03/12/2021 9,600,000 8,800,000 \nMembers shared the money 5,760,000 288,000 \nMembers sturbonly refused to 3,770,000 188,500 pay \nMembers shared the money now 4,980,000 249,000 hard to recover \nThe project was affeccted by", "metadata": {"headings": [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}, [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "4,505,000", "page": 63, "level": 3}}, {"headings_1": {"content": "5,930,000", "page": 63, "level": 3}}]], "page": 63, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "6,044,000", "metadata": {"headings": [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}], "page": 64, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "302,200 swine flue all the piggery died,strugling to pay \nTransferred to the Municipality 1,750,000 87,500 \nTransferred to the Municipality 2,930,000 146,500 \nThe project was affeccted by 7,980,000 \n399,000 swine flue all the piggery died,strugling to pay \nThe group used the grant for the purpose and it has completed paying back \nThe Chairperson mishandled the Boda 800,000 group funds \n52 Rugaaga V Youth 18/03/2015 6,000,000 300,000 Piggery Rearing \nProject \n53 Keihangara II Youth 04/08/2016 Boda Boda \nTransporters Project", "metadata": {"headings": [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}, [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}], [{"headings_0": {"content": "6,044,000", "page": 64, "level": 3}}, {"headings_1": {"content": "4,505,000", "page": 63, "level": 3}}]], "page": 64, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "po", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], "page": 64, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "8,530,000 8,760,000 \nThe group shared the money 5,700,000 285,000 \nThe project is running well and its leaders are operating the project properly & even motorcycles are in good conditions. It has completed \n61 \n54 Rugaaga 2 Youth 05/12/2018 12,100,000 12,427,000 Boda Boda \npayment \nThe project is running welland its leaders are operating the project properly and even the motorcycles are in good conditions \nI \nKakunama II Youth 27/3/2019 12,500,000 5,600,000 members disinergrated . \nBod Boda \n6,900,000 345,000 \n56 Bihembe 3 Youth 06/02/2017 12,100,000 12,240,000 \nThe project is operating well and Boda Boda \nthe motorcycles are in good Transporters \\| conditions 57 Kakunama 1 Youth 06/02/2017 \n12,100,000 12,186,000 \nAt first the project had a problem \\| Boda Boda \nof its Chairperson who wanted to", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}, [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}], [{"headings_0": {"content": "po", "page": 64, "level": 2}}, {"headings_1": {"content": "6,044,000", "page": 64, "level": 3}}]], "page": 64, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Transporters", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], "page": 65, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "personalize one motorcycle without paying and this was \n58 Rukinga 2 Youth 06/02/2017 12,100,000 8,460,000 Boda Boda \nTransporters \n\\| \n59 Bihembe 2 Youth 05/12/2018 12,100,000 12,420,000 Boda Boda \n60 Rwenshambya II 27/3/2019 12,500,000 12,380,000 Youth Boda Boda \n61 Rukinga I Youth 03/12/2021 12,500,000 7,003,000 \nsettled \nThe project is operating well and 3,640,000 \n182,000 the motorcycles are in good conditions but 1 motorcycle got an accident and issues still being handled by the office of the RDC \nThe project is viable and generating income to group members \nThe groups balance was 120,000 \n6,000 mishandled by the committee members \n\\| The group's project not doing \n62 \nFarmers Boda Boda \n62 Karuhitsyi Youth 18/3/2015 10,000,000 680,000 Rice Millers Project \n63 Kitooma Youth Boda 05/12/2018 12,100,000 10,200,000 Boda \n5,497,000 244,850 well \nThe group 's project still running 9,320,000 \n466,000 but was affected by covid 19 \nthe group purchased 3 \n1,900,000 \nmotorcycles, it used the grant for a purpose but paying back is becoming a problem. \n64 Kakindo Youth 27/3/2019 7,000,000 3,587,750 \nThe chairperson agreed to re Produce Buying &", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}, [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}], [{"headings_0": {"content": "Transporters", "page": 65, "level": 3}}, {"headings_1": {"content": "po", "page": 64, "level": 2}}]], "page": 65, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "3,412,250", "metadata": {"headings": [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], "page": 66, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "170,612 organise the group and start Selling paying back \n65 Rwebiyongi Youth 06/02/2017 12,100,000 8,720,000 Boda Boda \nTransporters \n66 Ryabatenga II Youth 04/08/2016 9,320,000 240,000 Boda Boda Project \n67 Ryabatenga 1 Youth 05/12/2018 12,100,000 11,782,000 Boda Boda \n68 Kisabo II Youth 05/12/2018 12,100,000 12,110,000 Boda Boda \nMembers sturbonly refused to 3,380,000 169,000 pay back \nMembers stubonly refused to pay 9,080,000 454,000 back. \nThe project is ciable and 318,000 \n15,900 generating income to group members \nGroup paid remaining with the small balance \n69 Kisabo Central 03/12/2021 7,000,000 6,739,700 \nThe group still coordinated Youth Produce 260,300 \nTraders \n70 Rwemambo Youth 06/02/2017 12,100,000 6,820,000 Boda Boda \nTransporters \n71 Endama Youth Boda 05/12/2018 12,100,000 12,220,000 Boda \nKitoogo Youth 27/3/2019 5,000,000 \nThe project still in existence 5,280,000 264,000 \nAll members still coordinated Funds was mismanaged by the \n63 \nApiary \n5,000,000 250,000 management committee \n73 Kanyinya Youth 18/3/2015 7,000,000 7,000,000 \nThe group completed the \n\\| Boda-Boda Project 5 payment. 74 Rwambu 4 Youth 06/02/2017 12,100,000 12,230,000 \nMembers are still coordinated Boda Boda", "metadata": {"headings": [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}, [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}], [{"headings_0": {"content": "3,412,250", "page": 66, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 65, "level": 3}}]], "page": 66, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Transporters", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}], "page": 67, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "[75 Rwambu III Youth 03/12/2021 9,600,000 5,268,300 Boda Boda \n76 Runoni Youth 03/12/2021 7,000,000 982,200 Produce Traders \n77 Rwenkobwa Trading 18/3/2015 7,000,000 7,000,000 Centre Youth Boda- \nBoda Project \n78 Mirambi Youth 04/08/2016 6,322,915 2,250,000 Passion Fruit \nGrowing Project \nThe group still coordinated 4,331,700 216,585 \nMembers shared the money 6,017,800 300,890 \nGroup cleared = \nMembers shared th e money now", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}, [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 67, "level": 3}}, {"headings_1": {"content": "3,412,250", "page": 66, "level": 3}}]], "page": 67, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "4,072,915", "metadata": {"headings": [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], "page": 67, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "203,645 struggling to pay back. \n79 \\| Kijongo 1 Youth 06/02/2017 3,175,000 1,250,000 \nThe project lacked market Brick Making 1,925,000 96,250 \n80 Rwenkobwa Youth 05/12/2018 9,096,224 9,098,000 Boda Boda \\| \n81 Kitembeya Youth 18/03/2015 3,790,000 3,605,000 Brick Making Project \n82 Kajumbura I Youth 04/08/2016 Milling Project \n185,000 9,250 \n7,982,000 6,346,800 \n1,635,200 81,760 \n83 Irwaniro I Youth 03/12/2021 5,000,000 3,970,000 \nProduce Trading 1,030,000 51,500 \n84 Irwaniro I Youth 03/12/2021 7,000,000 - \nApiary \\| 7,000,000 350,000 \\| \nCleared the payment \nAll members still coordinated \nProject was affected by covid 19 Project was affected by covid 19 Members shared all the money \n64 \n85 Nyakabungo Youth 2016/2017 12,100,000 12,100,000 Boda Boda", "metadata": {"headings": [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}, [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}], [{"headings_0": {"content": "4,072,915", "page": 67, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 67, "level": 3}}]], "page": 67, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Transporters", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}], "page": 68, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "86 Kihani 3 Youth Boda 05/12/2018 12,100,000 5,895,000 Boda \n87 Sigirira 1 Youth 05/12/2018 12,100,000 3,300,000 \ncompleted paying revolving fund 7 \nThe project was affected by 6,205,000 310,250 covid 19 \nThe project was affected by Boda Boda \n88 Sigirira II Youth 27/03/2019 Boda Boda \n\u2014 8,800,000 000 covid 19 \n2,480, Cru HE The project was affected by", "metadata": {"headings": [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}, [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}], [{"headings_0": {"content": "Transporters", "page": 68, "level": 3}}, {"headings_1": {"content": "4,072,915", "page": 67, "level": 3}}]], "page": 68, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "12,500,000", "metadata": {"headings": [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], "page": 68, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "10,020,000 501,000 covid 19 \n89 Sigirira III Youth 03/12/2021 6,000,000 490,000 Produce Traders \n90 Sigirira I Youth 03/12/2021 7,000,000 - Leather Works \n91 Kihani III Youth 03/12/2021 9,000,000 3,000,000 Goat Fattening \n92 Rwengwe III Youth 18/03/2015 4,490,000 890,000 Piggery Project \n93 Rwemengo 1 Youth 2016/2017 7,280,000 2,360,000 Bull Fattening \n94 Rwomuhoro 2 Youth 2016/2017 7,280,000 4,200,000 Bull Fattening \n95 Kamigamba 1 Youth 05/12/2018 12,100,000 12,340,000 Boda Boda \n96 Rwobuzizi II Youth 18/3/2015 5,500,000 3,600,000 Goat Rearing Project \n97 Kinoni II Youth 18/3/2015 Piggery Rearing \n5,500,000 1,450,000 \nMembers shared the money. 5,510,000 275,500 \nAll members \n7,000,000 350,000 disintegrated,formed a group just to access money. \nMembers struggling to pay the 6,000,000 300,000 money \nThe project was affected by 3,600,000 180,000 covid 19 \nAll members are still coordinated 4,920,000 246,000 and managing the project. \nMembers still cordinated and 3,080,000 154,000 runnig the project \nThe project still being coordinated in project", "metadata": {"headings": [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}, [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}], [{"headings_0": {"content": "12,500,000", "page": 68, "level": 3}}, {"headings_1": {"content": "Transporters", "page": 68, "level": 3}}]], "page": 68, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], "page": 68, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Municipality project 1,900,000 \nProject was affected by covid 19 \n65 \nProject 4,050,000 202,500 98 Nsasi Trading 04/08/2016 12,000,000 7,150,000 \nCentre Youth Boda \nBoda Project \n99 Nakateete Youth 18/3/2015 8,000,000 3,620,000 Improved Goat \n\\| Rearing Project \n100 Kyentama Youth 06/02/2017 12,100,000 5,800,000 Boda Boda \nTransporters \n101 Ruyonza I Youth 18/3/2015 8,500,000 3,450,000 Piggery Project \n\\| \n102 Nyamirima Lower 04/08/2016 8,500,000 1,400,000 Youth Piggery \nMunicipality project 4,850,000 242,500 \nMembers shared the money 4,380,000 219,000 \nThe Chairperson personalised the 6,300,000 315,000 motorcycle \nThe group failed to revolve, the 5,050,000 252,500 Chairperson is not cooperative and the group seems to have disbanded. \nThe group is non-compliant, pigs 7,100,000 \n355,000 were shered among members and only 3 pigs were found at \nthe project site. \n- 103 Rugoba Youth Bull 03/12/2021 8,000,000 1,400,000 \nMembers struggling to pay the Fattening 6,600,000 330,000 money 104 Kyabwayera Youth 04/08/2016 6,978,000 2,438,000 \nPiggery Project \n105 \"\\| Kyengando Youth 18/3/2015 5,900,000 5,900,000 \nGoat Rearing Project \n106 Kobuhura B Youth 05/12/2018 6,600,000 6,820,000 \nMembers still cordinated and 4,540,000 227,000 runnig the project \nThe group has finished its = payment \nOne member remained with the Bull Fatfening balance 107 Rushango Mitwebiri 27/3/2019 8,800,000 2,130,000 \nYouth Club Bull \nFattening \nMembers shared the money 6,670,000 333,500 \n\\| \n66 \n108 Kitoojo Youth Bull 06/02/2017 6,250,000 4,260,000 \nMembers promising to clear Fattening 1,990,000 99,500 \n109 Nyakabungo Youth 05/12/2018 12,100,000 10,030,000 Boda Boda \n110 Rwenkurijo Youth 03/12/2021 5,000,000 Bee Keepers \n111 Mitwebiri B Youth 06/02/2017 6,460,000 100,000 Produce Buying & \nPost Harvest", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}, [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "implementation", "page": 68, "level": 1}}, {"headings_1": {"content": "12,500,000", "page": 68, "level": 3}}]], "page": 68, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Handling", "metadata": {"headings": [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], "page": 70, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "112 Kangoma B Youth 18/3/2015 6,500,000 6,500,000 Bull Fattening \nBehind payment schedule 2,070,000 103,500 \nMembers shared the money 5,000,000 250,000 \nMembers need forcefully 6,360,000 318,000 recovery \nThe group used the grant for the purpose and it has completed Project paying back \n113 Rwencundezi A 06/02/2017 5,950,000 5,950,000 \nThe group used the grant and Youth Bull Fattening \npurchased 10 bulls and it has \n114 Rwobuhompo Youth 06/02/2017 12,100,000 12,240,000 Boda Boda \nTransporters \n115 Kibande I Youth 18/3/2015 6,000,000 2,400,000 \nGoat Fattening \n3,600,000 180,000 Project \n116 Ryakatiri Youth Brick 03/12/2021 5,000,000 400,000 \nMoulding 4,600,000 230,000 \n117 Mugarama Youth 03/12/2021 12,500,000 12,500,000 \ncompleted paying back \nThe balance was mismanaged by the group \nAll members still coordinated \nThe project lacked market \nThe group cleared the revolving Boda Boda fund \n118 Nyakahita Youth 18/3/2015 7,500,000 2,907,500 Produce Project \n119 Kitengure Youth 04/08/2016 12,100,000 12,100,000 \nThe project not doing well 4,592,500 229,625 \nCleared the payment \n67 \nBoda Boda Project \n- \n120 Mpasha Youth Boda 06/02/2017 12,100,000 12,240,000 \nBalance with the group Boda Transporters chairperson \n121 Rwengorogoro 27/3/2019 12,500,000 6,570,000", "metadata": {"headings": [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}, [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}], [{"headings_0": {"content": "Handling", "page": 70, "level": 3}}, {"headings_1": {"content": "implementation", "page": 68, "level": 1}}]], "page": 70, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "\u201con Boda Boda", "metadata": {"headings": [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "\\| 122 Kyezitira 1 Youth 05/12/2018 12,100,000 5,230,000 Boda Boda \n123 Mugyengyezi I Goat 18/3/2015 5,850,000 5,850,000 Rearing Project \n124 Katikamwe A Youth 06/02/2017 Bull Fattening \n5,554,000 5,600,000 \n125 Mugyegyezi I Youth 27/3/2019 9,000,000 2,000,000 Bull Fattening \n126 Karambi A Youth 18/3/2015 6,500,000 6,500,000 Bull Fattening \nProject \n127 \\| Rushango Youth Bull 03/12/2021", "metadata": {"headings": [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}, [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}], [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}], [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}], [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}], [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}], [{"headings_0": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, {"headings_1": {"content": "Handling", "page": 70, "level": 3}}]], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Fattening", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "7,600,000 1,000,000 \n128 Kijongo II Youth 27/3/2019 \u2014 12,500,000 = 3,690,000 Boda Boda \n129 Katongore Youth 03/12/2021 9,600,000 1,590,000 Bod Boda \nsold one motorcycle 2 5,930,000 296,500 motorcycles stii running \nSold all the motorcyclce and 6,870,000 343,500 shared the money \nCleared the payment = \nTI The project still on going", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}, [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 71, "level": 3}}, {"headings_1": {"content": "\u201con Boda Boda", "page": 71, "level": 3}}]], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "\"Te |", "metadata": {"headings": [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "shared the money 7,000,000 350,000 \nCleared the payment - \nOne bull died and all members 6,600,000 \n330,000 promising to pay back \nThe group chair person \n\\| 8,810,000 440,500 personalised \nThe group Chair person 8,010,000 400,500 personalised the motorcycles", "metadata": {"headings": [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}, [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}]], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "- leaving all members domant. \n130 Rwenkobwa Youth 05/32/2018 12,100,000 6,800,000 \nMotorcycles are in good condition Boda Boda \n5,300,000 \n265,000 and all members promised to pay. \n131 Mirambi Youth Boda 03/12/2021 9,600,000 2,480,000 \nMembers agreed to start paying Boda 7,120,000 back.", "metadata": {"headings": [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "list"}}, {"content": "68 \n132 Nyakabungo Youth 17/04/2023 11,000,000 - \nBoda boda 11,000,000 \n133 Rugoba Youth Bull 17/04/2023 9,250,000 \n- \nFattening \n134 Kumwe Youth group 17/04/2023", "metadata": {"headings": [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}, [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}], [{"headings_0": {"content": "\"Te |", "page": 71, "level": 4}}, {"headings_1": {"content": "Fattening", "page": 71, "level": 3}}]], "page": 71, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "9,250,000", "metadata": {"headings": [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "\"Te |", "page": 71, "level": 4}}], "page": 72, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "9,250,000", "metadata": {"headings": [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], "page": 72, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "9,250,000 \n135 Kitaha Abamwe 17/04/2023 11,000,000 - Youth Boda Boda \n11,000,000 \nKisabo Youth 17/04/2023 7,000,000 \nProduce group 7,000,000 \nRyakazo Youth 17/04/2023 7,000,000 = Produce group 7,000,000 \n138 Rwenshambya II 17/04/2023 11,000,000 \nYouth Boda Boda \n11,000,000 group \n139 Kakunama II Youth 17/04/2023 11,000,000 \n- \nboda boda 11,000,000 \n140 Rukinga I Youth 17/04/2023 9,000,000 - \nGoat Rearing group \n9,000,000 \nRwenshambya IV 17/04/2023 11,000,000 \nYouth Boda Boda \n11,000,000 group \nMushunga I Youth 17/04/2023 Bull Fattening group \n9,250,000 \n9,250,000 \nIgorora metal 17/04/2023 10,500,000 = Fabrication group 10,500,000 \nIgorora Youth motor 17/04/2023 10,500,000 \n5 \nspares Association 10,500,000 \n69 \n145 Igorora Youth 17/04/2023 8,000,000 \nTailoring group 8,000,000", "metadata": {"headings": [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}, [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "9,250,000", "page": 72, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}]], "page": 72, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Hae", "metadata": {"headings": [{"headings_0": {"content": "Hae", "page": 73, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Rwengwe youth Bull 17/04/2023 9,250,000 fattening", "metadata": {"headings": [{"headings_0": {"content": "Hae", "page": 73, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 72, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "9,250,000", "metadata": {"headings": [{"headings_0": {"content": "9,250,000", "page": 73, "level": 3}}, {"headings_1": {"content": "Hae", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "147 Rwanyakabogo 17/04/2023 11,000,000 Youth Boda Boda", "metadata": {"headings": [{"headings_0": {"content": "9,250,000", "page": 73, "level": 3}}, {"headings_1": {"content": "Hae", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "11,000,000", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "148 Rwambu Youth 17/04/2023 11,000,000 \u2014 Boda Boda group", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "9,250,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "11,000,000", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "11,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "149 Mirambi Youth 17/04/2023 7,000,000 produce buyers & \nsellers group \n150 Kitegure I Youth 17/04/2023", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "11,000,000", "page": 73, "level": 3}}, [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "11,000,000", "page": 73, "level": 3}}]], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "7,000,000", "metadata": {"headings": [{"headings_0": {"content": "7,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "11,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "11,000,000", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "7,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Boda Boda 11,000,000 Association \n151 Mabona Youth 17/04/2023 11,000,000 \nBoda Boda Devt \n11,000,000 group \n152 Ryakashusha maize 17/04/2023 \n9,000,000 \nmiller Association 9,000,000 \n153 Katongore Youth 17/04/2023 11,000,000 Boda Boda B \n154 Irwaniro I Youth 17/04/2023 goat rearing group \n155 Kyarukumba Youth 24/06/2023", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "7,000,000", "page": 73, "level": 3}}, [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "7,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "7,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "7,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "7,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "7,000,000", "page": 73, "level": 3}}]], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "11,000,000", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "11,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "9,000,000", "metadata": {"headings": [{"headings_0": {"content": "11,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "11,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "9,000,000", "metadata": {"headings": [{"headings_0": {"content": "9,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "11,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "9,000,000", "metadata": {"headings": [{"headings_0": {"content": "9,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "produce & buying 9,000,000", "metadata": {"headings": [{"headings_0": {"content": "9,000,000", "page": 73, "level": 3}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Rain", "metadata": {"headings": [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "156 I youth 24/06/2023 9,000,000 produce \n157 Kakinga Youth Boda 24/06/2023 \n9,000,000 \n11,000,000 \n\u2014 \nI \u2014 \n\\| \n70 \nBoda 11,000,000 \\| Ntungamo II Youth 09/06/2023 5,780,000 \nBee Keeping group \nMabona Youth Boda 24/06/2023", "metadata": {"headings": [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}, [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}], [{"headings_0": {"content": "Rain", "page": 73, "level": 2}}, {"headings_1": {"content": "9,000,000", "page": 73, "level": 3}}]], "page": 73, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "5,780,000", "metadata": {"headings": [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], "page": 74, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "11,000,000 \nBoda group 11,000,000 TOTAL 1,449,754,139 742,482,250 710,457,665 19,804,617 \nAppendix 20 (b): Youths Groups with Zero Recoveries. \nSN PROJECT NAME Date of AMOUNT AMOUNT AMOUNT DUE AMOUNT DUE with Remarks Disbursement DISBURSED RECOVERED \n5% charge \n1 Igorora Kibirizi Youth 03/12/2021 \n0 \n5,000,000 \nBrick Makers 5,000,000 250,000 \n2 Kitoogo Youth Apiary 27/3/2019 \n0 5,000,000 \nMembers shared the money went to Dubai \nFunds was mismanaged by the 5,000,000 250,000 management committee 3 Irwaniro I Youth Apiary 03/12/2021 0 7,000,000 \n7,000,000 \n4 Sigirira I Youth Leather 03/12/2021 \nWorks 7,000,000 \n5 Rwenkurijo Youth Bee 03/12/2021 \n350,000 \n0 7,000,000 \n350,000 \n5,000,000 \nKeepers 5,000,000 250,000 \\| TOTAL 29,000,000 29,000,000 1,450,000 \nAppendix 21 (a): UWEP outstanding funds \nMembers shared all the money \nAll members disintegrated, formed a group just to access money. \nMembers shared the money \n71 \ns/n Project Name Date of \nAmount Repayment Amount Amount Due 5% services Amount Remarks disbursed/Financial disbursed date Recovered \nfee where due with \nyear applicable 5% charge \n1 Ngango Iii 18/10/2021 6,800,000 18/9/2024 1500000 5,300,000 265,000 5,565,000 Members still coordinated", "metadata": {"headings": [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}, [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}], [{"headings_0": {"content": "5,780,000", "page": 74, "level": 3}}, {"headings_1": {"content": "Rain", "page": 73, "level": 2}}]], "page": 74, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "5,780,000", "page": 74, "level": 3}}], "page": 75, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "and the project being Twbisheho Group managed . \n2 Kyarukumba Ii 18/10/2021 8,500,000 18/9/2024 6,292,000 2,208,000 \n2,208,000 Members still coordinated Tukwatanise \nand the project being Women\u2019 Group managed . \n3 Igorora Women 23/6/2017 3,150,000 23/5/2018 3,150,000 0 Brick Making \n0 Group was re financed \n4 Ngango 1 23/6/2017 4000000 23/5/2018 4000000 0 \n0 Group does catering Women Catering services Project \n5 Igorora Lower 25/6/2018 5100000 25/5/2021 3982000 1118000 111800 1229800 Members shared the", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "5,780,000", "page": 74, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "5,780,000", "page": 74, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "5,780,000", "page": 74, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "5,780,000", "page": 74, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "5,780,000", "page": 74, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "5,780,000", "page": 74, "level": 3}}]], "page": 75, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], "page": 75, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "money now struggling in Twetungure. paying back. \n6 Igorora Women 25/6/2018 Produce,Buying \n& Selling. \n6700000 25/5//2021 3440100 3259900 325990 3585890 Most members went to abroad \n7 Kanyeganyegye 25/6/2018 6700000 25/5/2021 6700000 0 Women \nProduce,Buying \n& Selling. \n0 Group needs re financing \n8 Kigando I 25/6/2018 6700000 25/5/2021 3557000 3143000 314300 3457300 Members shared the Women \nmoney now struggling in Produce, Buying paying back. & Selling. \n9 Igorora Women 26/2/2019 8000000 26/2/2022 5835000 2165000 108250 2273250 Refinanced amount and it Brick Laying \nwas affected by Covid 19 but paying back \n72 \n10 Igorora Women 26/9/2019 9400000 26/8/2022 6931000 2469000 123450 2592450 Members shared the Road Side \nmoney now recovery is one Traders \n11 Igorora Abamwe 22/8/2020 6500000 26/7/2022 4880000 1620000 Women Group \non one due to covid 19 \n1620000 Group was affected by Covid 19. \n12 Ntugamo I 22/8/2020 Women Brick \n3950000 22/7/2023 500000 3450000 4 3450000 out of the 15 pigs bought 8 died and most members Laying lost molare \n13 Igorora Women 22/8/2020 9400000 22/7/2023 4778000 4622000 Tukundane \n4622000 \nThree members went a \nbroad but members in \ntouch with them coming back in December. \n14 Bakyara 18/10/2021 6800000 18/9/2024 5422000 1378000 1378000 Members still coordinated Twetungure \nand the project being Group \nmanaged \n. \n15 Kakuuto 2 Goat 23/6/2017 4636644 23/5/2018 4636644 \nApplied for re financing Rearing \n16 Kakuuto 3 23/6/2017 5778644 23/5/2018 5778644 \nMembers shared the profit Women Goat \nFattening \n17 Kakiro 25/6/2018 5200000 25/5/2021 5200000 \nGroup needs re financing Kaniampiha \nWomen Group \n18 Nkore 25/6/2018 5361000 25/5/2021 5361000 \nGroup needs re financing Abarihamwe \nWomen Enterprise Group \nRushambya 25/6/2018 5300000 25/5/2021 5300000 \nGroup needs re financing", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 75, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}]], "page": 75, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 76, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], "page": 76, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Tweyombekye Group \n73 \n20 Rweshajagwa 25/6/2018 4812000 25/5/2021 2468000 2344000 234400 2578400 The group Chairperson Women Project \ncollected the money and disappeared with it. \n21 Ishongororo 26/9/2019 9640000 26/8/2022 4130000 5510000 275500 5785500 Members shared the Women Produce \nmoney now recovery is one on one due to covid 19. \n22 Katengyeto 26/9/2019 7490000 26/8/2022 4607500 2882500 144125 3026625 Group was affected by Tukwanise Wn \nCovid 19", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 76, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 76, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 76, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 76, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 76, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 75, "level": 3}}]], "page": 76, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 77, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 76, "level": 3}}], "page": 77, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "23 Kitooro I Bakyara 22/8/2020 8420000 22/7/2023 8400000 20000 \n20000 \nThe group was affected by Tukwatanise \ncovid 19 negotiating to pay Group the balance. \n24 Kakuuto I 18/10/2021 8180000 18/9/2024 1400000 6780000", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 77, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 76, "level": 3}}, [{"headings_0": {"content": "Group", "page": 77, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 76, "level": 3}}]], "page": 77, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 77, "level": 3}}, {"headings_1": {"content": "Group", "page": 77, "level": 3}}], "page": 77, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Tumanyane", "metadata": {"headings": [{"headings_0": {"content": "Tumanyane", "page": 77, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 77, "level": 3}}], "page": 77, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "6780000 Members sturbonly refused to pay back \n25 Kakindo Produce 25/6/2018 4812000 25/5/2021 4325000 487000 24350 511350 Group desolved Buying &Selling \n26 Ncwano A 22/8/2020 7300000 22/7/2023 3823000 3477000 Women Produce \nBuying And", "metadata": {"headings": [{"headings_0": {"content": "Tumanyane", "page": 77, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 77, "level": 3}}, [{"headings_0": {"content": "Tumanyane", "page": 77, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 77, "level": 3}}], [{"headings_0": {"content": "Tumanyane", "page": 77, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 77, "level": 3}}]], "page": 77, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Selling", "metadata": {"headings": [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], "page": 77, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "27 Kiburara Women 23/6/2017 5610000 23/5/2018 5610000 0 Produce \nEnterprise \n28 Kiburara Women 26/2/2019 9000000 26/1/2022 9000000 0 Produce \n\u2014 \n29 Christian Women 22/8/2020 11000000 22/7/2023 7289000 3711000 Support Group \n3477000 \nTwo members went abroad with the balance. \n0 \nGroup was re financed \n0 Group needs refinancing for the third time \n3711000 Members still coordinated \n30 \\| Katojo B Produce 22/8/2020 6090000 Buying And \n22/7/2023 4160000 1930000 1930000 Members still coordinated \n\\| \n74 \nSelling Group \n31 Keihangara 23/6/2017 8800000 23/5/2020 8730000 70000 3500 73500 The group stubbornly", "metadata": {"headings": [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}, [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 77, "level": 3}}, {"headings_1": {"content": "Tumanyane", "page": 77, "level": 3}}]], "page": 77, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Selling", "page": 77, "level": 3}}], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "refused to pay the balance Twekambe \n32 Rugaaga Parish 23/6/2017 3000000 23/5/2018 3000000 Women \nAssociation \n33 Kyarukumba I 25/6/2018 4812000 25/5/2021 4812000 Bakyara Family \nLife School \n34 Rugaaga I 25/6/2018 7400000 25/5/2021 7400000", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Selling", "page": 77, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Selling", "page": 77, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Selling", "page": 77, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Selling", "page": 77, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Selling", "page": 77, "level": 3}}]], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Tukwatanise \n35 Rweshambya 25/6/2018 4676400 25/5/2021 4676400", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}]], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Twebeseho \nGroup \n36 Rugaaga Parish 26/2/2019 10000000 26/1/2022 10000000 Women \n0 \nGroup was re financed \n0 \nGroup was re financed \n0 Group needs re financing 0 Group dessolved \nGroup still does Jelly making and their VSLA Association doin well \nRugaaga Iv 26/9/2019 8300000 26/8/2022 8300000 \nGroup needs refinancing Bakyara \nTwetungure \nGroup \n38 Kyarukumba 1 22/8/2020 7000000 22/7/2023 6507000 493000", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}]], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Tukwatanise \nGroup \n517650 Members are still coordinated was affected by post covid 19 effects. \n39 Rweshambya Iv 22/8/2020 7000000 22/7/2023 5257000 1743000 87150 1830150 The balance was taken by", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}]], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "the group chairperson who Twebeiseho \nrelocated to mbarara. \n75 \nGroup \n40 Rugaaga Iii 22/8/2020 6550000 22/7/2023 2830000 3720000 Abamwe Group \n41 Kajwamushana \\| 22/8/2020 8880000 22/7/2023 5595000 \\| 3285000 litwetungure \n42 \\| Rukinga Women 18/10/2021 10500000 18/9/2024 5820000 4680000 Rise And Shine \n= \n43 Rugaaga North 18/10/2021 8800000 18/9/2024 2465000 6335000 \na Women Goat \nRearing \n3720000 Group lost two \ncows now strugling to pay back \n. \n3285000 Members still coordinated \n4680000 Members still coordinated and the project being managed \n. \n6335000 Members shared the money and all bought goats being grazed from I their homes. 44 Kanywambogo 23/6/2017 6635000 23/5/2020 4463200 2171800 108590 2280390 Management committee Women Coffee \nmisused the money and Buying& Selling \nthe chairperson relocated. Project \nI \n45 Ryakagumba 23/6/2017 6635000 23/5/2018 ee 0 \nm \n0 \nGroup does VSLA Women Produce", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 78, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}]], "page": 78, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Buying&Selling", "metadata": {"headings": [{"headings_0": {"content": "Buying&Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 78, "level": 3}}], "page": 79, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 79, "level": 3}}, {"headings_1": {"content": "Buying&Selling", "page": 79, "level": 3}}], "page": 79, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "46 Irimya Bakyara 25/6/2018 4570000 25/7/2029 4570000 0 \n0 \nGroup still exists Kweyamba Maize \nBuying & Selling \n47 Kicuzi Bakyara 25/6/2018 3970000 25/5/2021 \u2014 2130000 1840000 92000 1932000 Members shared the Coffee Buying & \nmoney now struggling in", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 79, "level": 3}}, {"headings_1": {"content": "Buying&Selling", "page": 79, "level": 3}}], "page": 79, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Selling", "metadata": {"headings": [{"headings_0": {"content": "Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Project", "page": 79, "level": 3}}], "page": 79, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Er paying back. Ryabatenga I 22/8/2020 8000000 22/7/2023 EEE 5300000 \n5300000 \nMembers promising to pay Women Produce \\| \\| \n49 Kogabi Women 18/10/2021 9950000 18/9/2024 3349900 6600100 \n6600100 In Members still coordinated Goat Rearing \nthe project being \n76 \nmanaged \n. \n5 Rugarama 18/10/2021 10600000 18/9/2024 500000 10100000 10100000 Members shared the Women Produce \nmoney now strugling in Buying & Selling \nrecovery of the fund. \n51 Kijongo 1 23/6/2017 6275000 23/5/2018 6275000 0 \nGroup still exists Tukundane", "metadata": {"headings": [{"headings_0": {"content": "Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Project", "page": 79, "level": 3}}, [{"headings_0": {"content": "Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Project", "page": 79, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Project", "page": 79, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Project", "page": 79, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Project", "page": 79, "level": 3}}], [{"headings_0": {"content": "Selling", "page": 79, "level": 3}}, {"headings_1": {"content": "Project", "page": 79, "level": 3}}]], "page": 79, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Selling", "page": 79, "level": 3}}], "page": 80, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "52 Rwenkuba 25/6/2018 4812000 25/5/2021 1630000 3182000 159100 3341100 Members sturbonly refused Bakyara Tukore \nto pay back \nGroup \n53 Ryanyakabogo 25/6/2018 4812000 25/5/2021 2328100 2483900 124195 2608095 Members sturbonly refused Catholic Women \nto pay back \nGroup \n54 Rwenkuba 26/9/2019 6600000 25/8/2022 5650000 950000 47500 997500 Members were misled by Tukorerehamwe \nsome people but now Bakyara Group \nagreed to pay back the balance \nKijongo Bakyara 22/8/2020 6600000 22/7/2023 2890000 3710000 185500 3895500 Group chairperson went to Tutungukye \nsudan and she had big sums of money that she never deposited on the \n56 Ntutsi I Bakyara 18/10/2021 8862000 18/9/2024 4000000 4862000 Tukore \n57 Kihani 2 Bakyara 23/6/2017 8800000 23/5/2018 8800000 0 Tukundane", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Selling", "page": 79, "level": 3}}, [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Selling", "page": 79, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Selling", "page": 79, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Selling", "page": 79, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Selling", "page": 79, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Selling", "page": 79, "level": 3}}]], "page": 80, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], "page": 80, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "58 Karitutsi Women 25/6/2018 5300000 25/5/2019 5300000 0 Milling Machine \nGroup \nLd \nrecovery account. 4862000 All members are still coordinated \nThe group still does VSLA \n0 Group changed location of the machine \n\u2014 \n77 \n59 Kihani I Bakyara 25/6/2018 5300000 25/5/2021 4700000 600000 30000 630000 Group still exists", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}, [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], [{"headings_0": {"content": "Group", "page": 80, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}]], "page": 80, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Twetungure", "metadata": {"headings": [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "60 Rwetaratambi 26/9/2019 5280000 26/8/2022 1200000 4080000 204000 4284000 Members shared the Tukundane", "metadata": {"headings": [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 80, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "Twetungure", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "61 Rwekunba I 22/8/2020 7000000 22/7/2022 7000000 0", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "Twetungure", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Tukwatanise", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "I Group", "metadata": {"headings": [{"headings_0": {"content": "I Group", "page": 81, "level": 5}}, {"headings_1": {"content": "Bakyara", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "money now recovery is one on one. \n0 Group needs refinancing \n62 Irwaniro Barisa 22/8/2020 9000000 22/7/2022 3286000 5714000 285700 5999700 Members still coordinated Twetungure \n63 Kihani Ii Women 22/8/2020 6920000 22/7/2023 1550000 5370000", "metadata": {"headings": [{"headings_0": {"content": "I Group", "page": 81, "level": 5}}, {"headings_1": {"content": "Bakyara", "page": 81, "level": 3}}, [{"headings_0": {"content": "I Group", "page": 81, "level": 5}}, {"headings_1": {"content": "Bakyara", "page": 81, "level": 3}}], [{"headings_0": {"content": "I Group", "page": 81, "level": 5}}, {"headings_1": {"content": "Bakyara", "page": 81, "level": 3}}], [{"headings_0": {"content": "I Group", "page": 81, "level": 5}}, {"headings_1": {"content": "Bakyara", "page": 81, "level": 3}}]], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "I Group", "page": 81, "level": 5}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "5370000 Members still coordinated =\\| and the project being managed \n. \n64 Kihani Iii 18/10/2021 6400000 18/9/2024 3000000 3400000 3400000 Members are still Tubehamwe Wn coordinated.", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "I Group", "page": 81, "level": 5}}, [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "I Group", "page": 81, "level": 5}}]], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "65 Irwaniro Barisa 23/6/2017 5300000 23/5/2018 5300000 0 Twetungure \nAssociation \n0 \nGroup was re financed \n66 Kasese Bakyara 25/6/2018 3647000 25/5/2021 2870000 777000 38850 815850 Group sturbonly refused to Kwebisaho \npay \n- \n67 Kyentama 25/6/2018 3650000 25/5/2019 3650000 \n0 \nGroup does VSLA", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 81, "level": 3}}, [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 81, "level": 3}}], [{"headings_0": {"content": "Group", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 81, "level": 3}}]], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 81, "level": 3}}, {"headings_1": {"content": "Group", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "ha Twetungure", "metadata": {"headings": [{"headings_0": {"content": "ha Twetungure", "page": 81, "level": 2}}, {"headings_1": {"content": "Bakyara", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Rugoba Bakyara 25/6/2018 3560000 25/5/2021 1675100 1884900 94245 1979145 Members shared the", "metadata": {"headings": [{"headings_0": {"content": "ha Twetungure", "page": 81, "level": 2}}, {"headings_1": {"content": "Bakyara", "page": 81, "level": 3}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Twetungure", "metadata": {"headings": [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "money now struggling in \n69 Mitoma Catering 26/9/2019 Women Group \npaying back. \n9611000 26/8/2022 6410200 3200800 160040 3360840 Group was affected by Covid 19 \n78 \n70 Rujumbura 22/8/2020 6070000 22/7/2021 6070000 0 Bakyara Group \n71 Nkombe Bakyara 22/8/2020 6190000 22/7/2023 5080000 1110000 Tuhwezi Group \n0 Group needs refinancing. 1165500 Members still coordinated \n72 Bwahwa Bakyara 18/10/2021 6655000 18/9/2024 370000 6285000 314250 6599250 Members shared the Ebirungi Group \nmoney now strugling in recovery of the fund. \n73 Nyakateete 18/10/2021 8315000 18/9/2024 600000 7715000 385750 8100750 The group stubornly Bakyara Group \nrefused to pay confusing \n74 Nyabigoye 2 23/6/2017 4636644 23/5/2018 4636644 0 Bakyara Tukore \nGroup \n75 Nyamarebe 1 23/6/2017 5300000 23/5/2018 5300000 0", "metadata": {"headings": [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}, [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}], [{"headings_0": {"content": "Twetungure", "page": 81, "level": 3}}, {"headings_1": {"content": "ha Twetungure", "page": 81, "level": 2}}]], "page": 81, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 82, "level": 3}}, {"headings_1": {"content": "Twetungure", "page": 81, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Tukwatanise", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 82, "level": 3}}, {"headings_1": {"content": "Twetungure", "page": 81, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 82, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "76 Kinanira Womens 25/6/2018 4960000 25/6/2019 4959000 1000 Goat Rearing \nUWEP with PDM \n0 Group was re financed \n0 Chairperson fell sick \n1000 Group still exists \n77 Nyakabungo 25/6/2018 5000000 25/5/2021 3300000 1700000 85000 1785000 Members agreed to start Bakyara paying back Tukwatanise", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 82, "level": 3}}, [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 82, "level": 3}}], [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 82, "level": 3}}], [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 82, "level": 3}}], [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 82, "level": 3}}]], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "78 Nyabigoye Ii 26/2/2019 8600000 25/1/2021 8600000 \nGroup needs re financing Bakyara Tukore \nfor the third time", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "79 Nyamarebe I 26/2/2019 9716000 25/1/2022 9716000 \nGroup needs refinancing Bakyara \nfor the third time Tukwatanise", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "79 \n80 Bakyara 22/8/2020 9720000 22/7/2022 9720000 0 Twimukye Wns", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}, [{"headings_0": {"content": "Group", "page": 82, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}]], "page": 82, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 83, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "81 Rugarama 22/8/2020 9066000 22/7/2022 9066000 jo Bakyara \nTubehamwe \n82 Bihanca li \u2014123/8/2020 8086000 22/7/2022 \"\\| 8086000 Do", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 83, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}, [{"headings_0": {"content": "Group", "page": 83, "level": 3}}, {"headings_1": {"content": "Group", "page": 82, "level": 3}}]], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 83, "level": 3}}, {"headings_1": {"content": "Group", "page": 83, "level": 3}}], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Twimukye", "metadata": {"headings": [{"headings_0": {"content": "Twimukye", "page": 83, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 83, "level": 3}}], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "0 Group needs refinancing 0 Group needs refinancing 0 Group needs refinancing \n83 Rwekunba Ii 22/8/2020 7500000 22/7/2022 7500000 1a Eu jo Group needs refinancing Bakyara Tundane \n84 Kitengure 23/6/2017 6000000 22/5/2018 6000000 \\| 0 \n0 Group does catering Women Catering jet \\_ \n85 Mabona Women 23/6/2017 5270000 23/5/2018 5270000 0 \n0", "metadata": {"headings": [{"headings_0": {"content": "Twimukye", "page": 83, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 83, "level": 3}}, [{"headings_0": {"content": "Twimukye", "page": 83, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 83, "level": 3}}], [{"headings_0": {"content": "Twimukye", "page": 83, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 83, "level": 3}}]], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "| Peace Group", "metadata": {"headings": [{"headings_0": {"content": "| Peace Group", "page": 83, "level": 2}}, {"headings_1": {"content": "Twimukye", "page": 83, "level": 3}}], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Group was re financed \\| \n86 Rugarama 23/6/2017 5100000 23/5/2018 5100000 0 Bakyara Tufeyo \n0 \nGroup does VSLA \nu \n\\_\\_\\| \n87 Mpunda 25/6/2018 pe \n5122000 25/5/2020 \u2014\\_ 5122000 0 0 Group needs re financing Ageteraine \n88 Mabona Peace 26/2/2019 11500000 25/1/2022 11500000 =T 0 7 18 we; still coordinated Group", "metadata": {"headings": [{"headings_0": {"content": "| Peace Group", "page": 83, "level": 2}}, {"headings_1": {"content": "Twimukye", "page": 83, "level": 3}}, [{"headings_0": {"content": "| Peace Group", "page": 83, "level": 2}}, {"headings_1": {"content": "Twimukye", "page": 83, "level": 3}}], [{"headings_0": {"content": "| Peace Group", "page": 83, "level": 2}}, {"headings_1": {"content": "Twimukye", "page": 83, "level": 3}}], [{"headings_0": {"content": "| Peace Group", "page": 83, "level": 2}}, {"headings_1": {"content": "Twimukye", "page": 83, "level": 3}}], [{"headings_0": {"content": "| Peace Group", "page": 83, "level": 2}}, {"headings_1": {"content": "Twimukye", "page": 83, "level": 3}}]], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "|__", "metadata": {"headings": [{"headings_0": {"content": "|__", "page": 83, "level": 3}}, {"headings_1": {"content": "| Peace Group", "page": 83, "level": 2}}], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "89 Kyezitira United 26/9/2019 9040000 26/8/2023 7040000 2000000 Women Dev't \nGroup \n\\_ 90 Nyakahita 26/9/2019 9040000 26/8/2023 9040000 0 Womens Group", "metadata": {"headings": [{"headings_0": {"content": "|__", "page": 83, "level": 3}}, {"headings_1": {"content": "| Peace Group", "page": 83, "level": 2}}, [{"headings_0": {"content": "|__", "page": 83, "level": 3}}, {"headings_1": {"content": "| Peace Group", "page": 83, "level": 2}}]], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 83, "level": 3}}, {"headings_1": {"content": "|__", "page": 83, "level": 3}}], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "2000085 The balance was wrongly credited on General fund Account and it was realised after closure of FY.The group to produce a depositslip and CFO prepares a transfer \n0 Group needs refinancing \n80 \nKakoma Bakyara 26/9/2019 \n8650000 26/8/2022 2546800 6103200 305160 6408360 Most members went to Twentugure \nabroad \nGroup \n\\| Kakoma Women 26/9/2019 \n9410000 26/8/2022 7885300 1524700 76235 1600935 Balance is for members United Assn \nthat went abroad all the moneys were shared. \n93 Rwengorogoro 22/8/2020 10500000 22/7/2023 3502000 6998000 349900 7347900 Group was affected by Decorators Covid 19", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 83, "level": 3}}, {"headings_1": {"content": "|__", "page": 83, "level": 3}}, [{"headings_0": {"content": "__", "page": 83, "level": 3}}, {"headings_1": {"content": "|__", "page": 83, "level": 3}}], [{"headings_0": {"content": "__", "page": 83, "level": 3}}, {"headings_1": {"content": "|__", "page": 83, "level": 3}}], [{"headings_0": {"content": "__", "page": 83, "level": 3}}, {"headings_1": {"content": "|__", "page": 83, "level": 3}}], [{"headings_0": {"content": "__", "page": 83, "level": 3}}, {"headings_1": {"content": "|__", "page": 83, "level": 3}}], [{"headings_0": {"content": "__", "page": 83, "level": 3}}, {"headings_1": {"content": "|__", "page": 83, "level": 3}}]], "page": 83, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "__", "page": 83, "level": 3}}], "page": 84, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Bwenda Bakyara 22/8/2020 8819500 22/7/2024 8000000 819500 Turibamwe \n819500 All members are still coordinated \nMabona Bakyara 22/8/2020 \n8900000 22/7/2023 1000000 7900000 395000 8295000 The group bought 30 goats Twetungure \n15 died due to liver disease and all members lost molare now paying back using other sources of income. \n96 Njembe 22/8/2020 6875000 22/7/2023 2790000 4085000 4085000 Members still coordinated", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "__", "page": 83, "level": 3}}, [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "__", "page": 83, "level": 3}}], [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "__", "page": 83, "level": 3}}], [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "__", "page": 83, "level": 3}}]], "page": 84, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Twetungure", "metadata": {"headings": [{"headings_0": {"content": "Twetungure", "page": 84, "level": 3}}, {"headings_1": {"content": "Group", "page": 84, "level": 3}}], "page": 84, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Women's \n97 Kyanika Bakyara 18/10/2021 8320000 18/9/2024 1392000 6928000 Goat Rearing \nItabyama C 23/6/2017 5300000 23/5/2018 5300000 Rukundo \nEgumeho \nWomen Group \nRushango 23/6/2017 4636644 23/5/2018 4636644 Women", "metadata": {"headings": [{"headings_0": {"content": "Twetungure", "page": 84, "level": 3}}, {"headings_1": {"content": "Group", "page": 84, "level": 3}}, [{"headings_0": {"content": "Twetungure", "page": 84, "level": 3}}, {"headings_1": {"content": "Group", "page": 84, "level": 3}}], [{"headings_0": {"content": "Twetungure", "page": 84, "level": 3}}, {"headings_1": {"content": "Group", "page": 84, "level": 3}}], [{"headings_0": {"content": "Twetungure", "page": 84, "level": 3}}, {"headings_1": {"content": "Group", "page": 84, "level": 3}}]], "page": 84, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Tutungukye", "metadata": {"headings": [{"headings_0": {"content": "Tutungukye", "page": 84, "level": 3}}, {"headings_1": {"content": "Twetungure", "page": 84, "level": 3}}], "page": 84, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 84, "level": 3}}], "page": 84, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "6928000 Members are still coordinated was affected by post covid 19 effects. \nGroup was re financed Group dessolved \n81 \n100 Bakyara Barisa 25/6/2018 5300000 25/5/2019 5300000 0 Barungi Group \n101 Itabyama C 26/2/2019 10000000 26/1/2021 10000000 0 Rukundo", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 84, "level": 3}}, [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 84, "level": 3}}], [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 84, "level": 3}}], [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 84, "level": 3}}], [{"headings_0": {"content": "Group", "page": 84, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 84, "level": 3}}]], "page": 84, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Engumeho", "metadata": {"headings": [{"headings_0": {"content": "Engumeho", "page": 85, "level": 3}}, {"headings_1": {"content": "Group", "page": 84, "level": 3}}], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "102 Rushango 26/9/2019 7055000 26/8/2021 7055000 0 Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Engumeho", "page": 85, "level": 3}}, {"headings_1": {"content": "Group", "page": 84, "level": 3}}], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Twombekye", "metadata": {"headings": [{"headings_0": {"content": "Twombekye", "page": 85, "level": 3}}, {"headings_1": {"content": "Engumeho", "page": 85, "level": 3}}], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Amaka \n0 Group still exists \n0 Group needs refinancing for the third time \n0 Group needs refinancing. \n\\\\ \\| 1208470 103 Itabyama 26/9/2019 7804000 26/8/2022 6462600 1341400 67070 Group Chairperson", "metadata": {"headings": [{"headings_0": {"content": "Twombekye", "page": 85, "level": 3}}, {"headings_1": {"content": "Engumeho", "page": 85, "level": 3}}, [{"headings_0": {"content": "Twombekye", "page": 85, "level": 3}}, {"headings_1": {"content": "Engumeho", "page": 85, "level": 3}}], [{"headings_0": {"content": "Twombekye", "page": 85, "level": 3}}, {"headings_1": {"content": "Engumeho", "page": 85, "level": 3}}], [{"headings_0": {"content": "Twombekye", "page": 85, "level": 3}}, {"headings_1": {"content": "Engumeho", "page": 85, "level": 3}}], [{"headings_0": {"content": "Twombekye", "page": 85, "level": 3}}, {"headings_1": {"content": "Engumeho", "page": 85, "level": 3}}]], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 85, "level": 3}}, {"headings_1": {"content": "Twombekye", "page": 85, "level": 3}}], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "disappeared with the un Tubingye \\| paid balance. Obworo \n104 Karambi Abarisa 22/8/2020 7800000 22/7/2021 7790000 10000 \n10000 Group needs refinancing Women Group \n105 Rwemirama Bull 22/8/2020 6735000 22/7/2023 3770000 2965000 Fattening Group \n106 Bamaama Bull 22/8/2020 7700000 22/7/2023 4155000 3545000", "metadata": {"headings": [{"headings_0": {"content": "Bakyara", "page": 85, "level": 3}}, {"headings_1": {"content": "Twombekye", "page": 85, "level": 3}}, [{"headings_0": {"content": "Bakyara", "page": 85, "level": 3}}, {"headings_1": {"content": "Twombekye", "page": 85, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 85, "level": 3}}, {"headings_1": {"content": "Twombekye", "page": 85, "level": 3}}], [{"headings_0": {"content": "Bakyara", "page": 85, "level": 3}}, {"headings_1": {"content": "Twombekye", "page": 85, "level": 3}}]], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Fattening", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 85, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 85, "level": 3}}], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "107 Rwekobwa 18/10/2021 8000000 18/9/2024 2000000 6000000 Women Traders \nB \n2965000 Members shared the money now strugling in i \nrecovery of the fund. 3545000 Members still coordinated \n6000000 Members still coordinated and the project being managed \n. \n108 Karembe Women 25/6/2018 4250000 25/6/2021 2062000 2188000 109400 2297400 Group sturbonly refused to Tukwatanise \npay", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 85, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 85, "level": 3}}, [{"headings_0": {"content": "Fattening", "page": 85, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 85, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 85, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 85, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 85, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 85, "level": 3}}], [{"headings_0": {"content": "Fattening", "page": 85, "level": 3}}, {"headings_1": {"content": "Bakyara", "page": 85, "level": 3}}]], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 85, "level": 3}}, {"headings_1": {"content": "Fattening", "page": 85, "level": 3}}], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "109 Rwenkobwa 25/6/2018 4812000 25/5/2021 4812000 0 Women Traders \nGroup \nJ \n0 Group needs re financing \n110 Katagata 26/9/2019 6600000 26/8/2022 1700000 4900000 245000 5145000 Group shared the money", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 85, "level": 3}}, {"headings_1": {"content": "Fattening", "page": 85, "level": 3}}, [{"headings_0": {"content": "Group", "page": 85, "level": 3}}, {"headings_1": {"content": "Fattening", "page": 85, "level": 3}}], [{"headings_0": {"content": "Group", "page": 85, "level": 3}}, {"headings_1": {"content": "Fattening", "page": 85, "level": 3}}]], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Twinobusingye", "metadata": {"headings": [{"headings_0": {"content": "Twinobusingye", "page": 85, "level": 7}}, {"headings_1": {"content": "Group", "page": 85, "level": 3}}], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "now recovery is one on \n82 \nMirambi Bakyara 22/8/2020 6600000 22/7/2023 2500000 4100000", "metadata": {"headings": [{"headings_0": {"content": "Twinobusingye", "page": 85, "level": 7}}, {"headings_1": {"content": "Group", "page": 85, "level": 3}}, [{"headings_0": {"content": "Twinobusingye", "page": 85, "level": 7}}, {"headings_1": {"content": "Group", "page": 85, "level": 3}}], [{"headings_0": {"content": "Twinobusingye", "page": 85, "level": 7}}, {"headings_1": {"content": "Group", "page": 85, "level": 3}}]], "page": 85, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Tutungukye", "metadata": {"headings": [{"headings_0": {"content": "Tutungukye", "page": 86, "level": 3}}, {"headings_1": {"content": "Twinobusingye", "page": 85, "level": 7}}], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "one \n4100000 Members shared the money now struggling in Group paying back. (= \n112 Ngango I 03/07/2023 6800000 03/07/2026 0 6800000 \nAbamwe Group \n6800000 Not yet due for payment \n113 Katojo I Bakyara 23/6/2023 6700000 03/07/2026 \n6700000 \n6700000 Paying accordng to the Goat Rearing sechedule", "metadata": {"headings": [{"headings_0": {"content": "Tutungukye", "page": 86, "level": 3}}, {"headings_1": {"content": "Twinobusingye", "page": 85, "level": 7}}, [{"headings_0": {"content": "Tutungukye", "page": 86, "level": 3}}, {"headings_1": {"content": "Twinobusingye", "page": 85, "level": 7}}], [{"headings_0": {"content": "Tutungukye", "page": 86, "level": 3}}, {"headings_1": {"content": "Twinobusingye", "page": 85, "level": 7}}], [{"headings_0": {"content": "Tutungukye", "page": 86, "level": 3}}, {"headings_1": {"content": "Twinobusingye", "page": 85, "level": 7}}]], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 86, "level": 3}}], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "114 Nyatsimbo A 03/07/2023 9260000 03/07/2026 0 9260000 Womens Group \n115 Ishongororo 23/6/2023 7800000 03/07/2026 0 7800000 Women", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 86, "level": 3}}, [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "Tutungukye", "page": 86, "level": 3}}]], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 86, "level": 3}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "9260000 \nNot yet due for payment \n7800000 \nNot yet due for payment \n116 Kiduduma 03/07/2023 5840000 03/07/2026 0 5840000 \n5840000 \nPaying accordng to the Womens Group sechedule \n117 Kyarukumba I 23/6/2023 7000000 03/07/2026 0 7000000 Bakyara Family \nGroup \nKakiika 03/07/2023 8090000 03/07/2026 0 8090000", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 86, "level": 3}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}, [{"headings_0": {"content": "Development", "page": 86, "level": 3}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}], [{"headings_0": {"content": "Development", "page": 86, "level": 3}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}], [{"headings_0": {"content": "Development", "page": 86, "level": 3}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}], [{"headings_0": {"content": "Development", "page": 86, "level": 3}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}]], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Tweyombekye", "metadata": {"headings": [{"headings_0": {"content": "Tweyombekye", "page": 86, "level": 3}}, {"headings_1": {"content": "Development", "page": 86, "level": 3}}], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Group \n119 Kabiso Bakyara 03/07/2023 8600000 03/07/2026 0 8600000 Twebeseho \nGroup \n120 Rwemengo li 03/07/2023 6735000 03/07/2026 0 6735000 Bakyara", "metadata": {"headings": [{"headings_0": {"content": "Tweyombekye", "page": 86, "level": 3}}, {"headings_1": {"content": "Development", "page": 86, "level": 3}}, [{"headings_0": {"content": "Tweyombekye", "page": 86, "level": 3}}, {"headings_1": {"content": "Development", "page": 86, "level": 3}}], [{"headings_0": {"content": "Tweyombekye", "page": 86, "level": 3}}, {"headings_1": {"content": "Development", "page": 86, "level": 3}}]], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "| Tweyombekye", "metadata": {"headings": [{"headings_0": {"content": "| Tweyombekye", "page": 86, "level": 2}}, {"headings_1": {"content": "Tweyombekye", "page": 86, "level": 3}}], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "| Tweyombekye", "page": 86, "level": 2}}], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "7000000 Not yet due for payment \n8090000 \nNot yet due for payment \n8600000 \nPaying accordng to the sechedule \n6735000 \nNot yet due for payment \n83 \n121 Nyakabungo 23/6/2023 7100000 03/07/2026 0 7100000 Twebeseho", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "| Tweyombekye", "page": 86, "level": 2}}, [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "| Tweyombekye", "page": 86, "level": 2}}], [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "| Tweyombekye", "page": 86, "level": 2}}], [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "| Tweyombekye", "page": 86, "level": 2}}], [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "| Tweyombekye", "page": 86, "level": 2}}], [{"headings_0": {"content": "Group", "page": 86, "level": 3}}, {"headings_1": {"content": "| Tweyombekye", "page": 86, "level": 2}}]], "page": 86, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "| Group", "metadata": {"headings": [{"headings_0": {"content": "| Group", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "122 Kashasha 23/6/2023 7000000 03/07/2026 0 7000000 Bakyara Tukore \nGroup \n123 \\| Rwamahenga 03/07/2023 9240000 03/07/2026 0 9240000 Twetungure", "metadata": {"headings": [{"headings_0": {"content": "| Group", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}, [{"headings_0": {"content": "| Group", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 86, "level": 3}}]], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "124 Bihanga Ii Goat 03/07/2023 8750000 03/07/2026 0 8750000 Rearing Group \\_ \n125 Nyamarebe 23/6/2023 8250000 03/07/2026 0 8250000 Women Group \n126 Ryakashunsha 03/07/2023 10030000 03/07/2026 0 10030000 Women Goat \nRearing \n7100000 \nNot yet due for payment \n7000000 \nNot yet due for payment \n9240000 \nNot yet due for payment \n8750000 \nNot yet due for payment", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}, [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "| Group", "page": 87, "level": 2}}]], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Not yet due for payment \n10030000 \nNot yet due for payment \n127 Rutooma 03/07/2023 11350000 03/07/2026 0 11350000 \n11350000 \nPaying accordng to the \\| Women's Group sechedule 128 Kazaare Women 03/07/2023 8500000 03/07/2026 0 8500000 \n8500000 Paying accordng to the", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}, [{"headings_0": {"content": "BE", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}], [{"headings_0": {"content": "BE", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}]], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "BE", "page": 87, "level": 2}}], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "sechedule \n129 Kyanika Women 23/6/2023 10650000 03/07/2026 0 10650000 \n10650000 \nNot yet due for payment Catering Group \\_", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "BE", "page": 87, "level": 2}}, [{"headings_0": {"content": "Group", "page": 87, "level": 3}}, {"headings_1": {"content": "BE", "page": 87, "level": 2}}]], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "oT", "metadata": {"headings": [{"headings_0": {"content": "oT", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "130 03/07/2023 7500000 03/07/2026 0 7500000 7500000 Not yet due for payment Womens Group \n131 Rushango Wine 03/07/2023 8000000 03/07/2026 0 8000000 \n8000000 Paying accordng to the \\| Makers Group sechedule 132] Ryabiju Abarisa = 03/07/2023 9501000 03/07/2026 0 9501000 \nWomens Group I \n9501000 \nNot yet due for payment \n84 \n133 Kijongo 23/6/2023 8850000 03/07/2026 8850000 8850000 Not yet due for payment Tukundane", "metadata": {"headings": [{"headings_0": {"content": "oT", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}, [{"headings_0": {"content": "oT", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}], [{"headings_0": {"content": "oT", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}], [{"headings_0": {"content": "oT", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}], [{"headings_0": {"content": "oT", "page": 87, "level": 2}}, {"headings_1": {"content": "Group", "page": 87, "level": 3}}]], "page": 87, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Group", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], "page": 88, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Total 950,637,476 546,445,776 404,191,700 5,960,450 410,152,15 0 Appendix 22: Untitled land S/N Name /Location of the land LWIB Estimated size Status Titled/Not Titled Comments 1 Kashoz TC, Kashozi Titled Titled 2 Kashozi, Kashozi 0.5 3 Mushunga 0.04 4 Karambi 1, Muziza 5 Katwe 11, Kashozi 3213 0.04 6 Birongo 1V, Birongo Submitted for Deed plans Not titled Submitted for Deed plans Not titled Submitted for Deed plans Submitted for Deed plans Submitted for Deed plans Not titled 7 Kiburara B, Nyantsimbo 1613 0.025 freehold offer Not titled 9 Nyantsimbo(Play 10 Kakinga A, Kakinga 13 Nyabishabi Cell 3216 0.5 Deed plans produced waiting for title Not titled Submitted for Deed plans Not titled 14 Katojo A, Nyantsimbo 3217 0.5 freehold offer Not titled 15 Nyantsimbo A, Nyantsimbo 556 2.5 freehold offer Not titled 16 Katojo A land 105 applications EB \u2014\\| \\| No Not titled =n 17 Kiburara T/Centre 0.0028 No applications Not titled \\| 18 Ishongororo T/C \\_ No applications Not titled [ 19 (ee Mirambi 2414 0.07922 Submitted for Deed plans Not titled \\| 20 Kijongo 1, Mirambi 2413 115 Submitted for Deed plans Not titled =\\| 21 Rwenkobwa, Mirambi I: 0.17194 Submitted for Deed plans Not titled 22 Kijongo 11, Karemba 2415 0.026 \\| Deed plans produced waiting for title \\{= titled J u 23 Rwambul, Karemba 3173 0.5 Submitted for Deed plans Not titled 24 Rwambu I, Karemba Ward 3492 0.036 Submitted for IS fe titled I \\| 25 Nyamarebe 1, Kyengando 317 2.697 freehold offer \\| titled \\| 26 Kaceeri, Bihanga 1561 2.157 freehold offer Not titled \u2014 27 Bihanga 11, Bihanga 3187 2.697 freehold offer Not titled \u2014T 28 Bweral, Kyengango 3188 1.05 freehold offer Not titled 29 Itabyama weekly market EH No applications Not L \\| titled 7 30 Ryabiju No applications Not titled \\| \\| 31 Bwera 1 \\| \\| No applications Not titled 32 Kakoko land No applications Not titled = 33 Rwenkuba 1 village \\| \\| No applications Not titled \\| 34 Bihanga 1 Village No applications Not titled 35 Kamwire 11,Kamwire 3194 I =\\| 11.978 Deed plans Produced waiting for nue [met titled \\| \\_ 86 36 Rwanyabihukal, Rwambu 3186 0.141 Title Title Kamwire 1, Kamwire Kayanja 11, Kijongo 3184 0.376 Deed plans Produced waiting for title Not titled Deed plans Produced waiting for title Not titled Birongo,Rwambu 3183 1.67 Title Title 40 Birongo 1V, Rwambu No applications Not titled", "metadata": {"headings": [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}, [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}], [{"headings_0": {"content": "Group", "page": 88, "level": 3}}, {"headings_1": {"content": "oT", "page": 87, "level": 2}}]], "page": 88, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "Kisabo,Kanywambogo", "metadata": {"headings": [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], "page": 90, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "Deed plans Produced waiting for title Not titled Submitted for Deed plans Not titled Deed plans Produced waiting for title \nTitle \n53 Kagyezi Irimya Title Title 54 Ntanga, Bwenda \n\\| No applications Not titled 55 Ntanga, Bwenda \n56 Bwenda, Rukiri(S.CHQtrs) \nDeed plans Produced waiting for title Not titled Freehold offer Not titled \n87 \n57 Ntanga, Bwenda \n3245 1.324 \nDeed plans Produced waiting for title Not titled \n\\\\\u00b0\u00b0 Kacungiro,Bwenda, Rukiri 1784 \\| 5.733 Title Title \n= \u2014 \n59 Thome, Kihungye No applications Not titled \nreo Kibande,Katembe 3218 12.45 \\| \n\\| Deed plans Produced waiting for title Not titled \n61 Nyakayojo, Nyarukiika 3244 2.1984 \nDeed plans Produced waiting for title Not titled", "metadata": {"headings": [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}, [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}], [{"headings_0": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, {"headings_1": {"content": "Group", "page": 88, "level": 3}}]], "page": 90, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "LI", "metadata": {"headings": [{"headings_0": {"content": "LI", "page": 91, "level": 3}}, {"headings_1": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}], "page": 91, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "62 Ryakatiri, Katembe \n\\| No applications Not titled = \n63 Kabingo,Mabonwa No applications Not titled", "metadata": {"headings": [{"headings_0": {"content": "LI", "page": 91, "level": 3}}, {"headings_1": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}, [{"headings_0": {"content": "LI", "page": 91, "level": 3}}, {"headings_1": {"content": "Kisabo,Kanywambogo", "page": 90, "level": 3}}]], "page": 91, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}, {"content": "1\u00b0 Rwengoronoro", "metadata": {"headings": [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], "page": 91, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "heading"}}, {"content": "65 Mpasha, Rukiri, Land \\| \n\\| No applications Not titled No applications Not titled \n66 Kashenshero No applications \\|. titled \n67 \\| Rwengorogoro, Mpasha, Rukiri 3507 757 [Bones for IS \n\u2014 Not titled \n68 Rwengorogoro, Mpasha, Rukiri je 1.1234 Submitted for IS \nNot \ntitled \n69 Kihani 111, Kihani parish 3197 412 freehold offer Not titled I ] 70 Rwomuhoro 11, 3196 1.6 freehold offer Not titled \n71 Nyakabungo, Kihani \\| 2.552 Title Title [ I 72 Rwengwe 111, Rwengwe a \\|\u00bb applications Not titled \n73 Rwemengo I, Rwengwe, Kikyenkye 3189 \nand 0.2290 \nTitle for A and B waiting for title Title for A and B waiting \\| a for title Katongore 1, Katongore IT \n\\| No applications Not titled \n\\| \n23 Tr Rwomuhoro 11, \nNo applications Not titled Eu \n17\u00b0 Karambi B, Rushango ward 1103 0.5 freehold offer \nNot \ntitled \n88", "metadata": {"headings": [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}, [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}], [{"headings_0": {"content": "1\u00b0 Rwengoronoro", "page": 91, "level": 1}}, {"headings_1": {"content": "LI", "page": 91, "level": 3}}]], "page": 91, "document_name": "Ibanda District Local Governement Report of the Auditor Genera, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Uganda Women Entrepreneurship Programme (UWEP) Recoveries to date - 23", "43 FRR Sea MU Ton I AE", "24", "cence ne", "Oe a mera - 24", "mena eee crea rc ea en", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS enneee: - 25", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS 0.- - 25", "OTHER REPORTING RESRONSIBILITIES", "26", " uu0u.un u au nun 00 mn anna aan", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "26", "\u201eau enenu nun"], "page": 2}, {"content": ["Wage expenditure (Payroll audit/FS- 21,596,874,440 21,596,874,440", "audit), Items to aggregate in arriving at", "the wage expenditure, General staff", "salaries (211101), Gratuity", "(273105),Pension (273104)", "Theme area-PDM expenditure audited 40,022,654 21,636,897,094", "Focus area-Microscale irrigation projects 621,400,349 22,258,297,443", "Focus area-UGIFT (Infrastructure) 1,145,085,311 23,403,382,754", "Focus area-Water development grant 486,761,220 23,890,143,974", "(Piped water, and Rural water and", "Sanitation grant)"], "page": 5}]} \ No newline at end of file diff --git a/reports/Chunks/Iganga District Local Government Report Of The Auditor General 2023.chunks.json b/reports/Chunks/Iganga District Local Government Report Of The Auditor General 2023.chunks.json deleted file mode 100644 index 46a413c7171033ed7ddcec662a622b8856a9a816..0000000000000000000000000000000000000000 --- a/reports/Chunks/Iganga District Local Government Report Of The Auditor General 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF IGANGA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [[]], "page": 1, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTABLE OF CONTENTS \nLIB Fn ee ii EEE wanenmmmmanecceits \nER ee 1 EEE \nBe Ir OPERETTE \n1 tcc emmrmemnnne! \nFly IN De \n1 en Eu \n1.0 \nImplementation of the Approved Budget. ...uneesenansseennensnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnennennnnnnn 1 \n2.0 \nManagement of the Government Salary Payroll ........cccsccccseccssessecceeccesseesseeesereeereees 8 \nCGT Matker 12 manner aan anna an unennoewsnecannurncencna nur He eeiesiayeenyanenen \n3.0 \nImplementation of Key Government Grants/Programmes (FOCUS AREAS) .....cssee 12 \nERSTE TEL EL 20 a ee \nManagement\u2019s Responsibility For The Financial Statements .uucenenennenannnnnnnnnnnnennnnnnnnnnnnnnnnnn 20 \nAuditor\u2019s Responsibility for the Audit of Financial Statements........ccccccccsssseesenssceeeesseeseee 20 cs \nHer ERDSt UND Bespare Digi \n21 ee \nREpGrt of the AUCIE OF Compliance with Legislaflen \n22 anne nn nun rn ann \n4.0 \nImplementation of the Parish Development MOdel ..........ccccccssececeeeenereeeeeeesenseereeens 22 \nSTR na 30 tauatcte teuuasumactedes eae \nList of Acronyms \nMeaning \nDistrict Local Government \nGovernment of Uganda", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}]], "page": 1, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "HCMS", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 4, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Human Capital Management System \nINTOSAI \nInternational Organization of Supreme Audit Institutions Integrated Personnel and Payroll system \nIRAS \\_\\_\\_\\_\\| Integrated Revenue Administration System \ni", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 4, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "HCMS", "page": 4, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "HCMS", "page": 4, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 4, "level": 3}}, {"headings_1": {"content": "HCMS", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions \nLGFAR \nLocal Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 4, "level": 3}}, {"headings_1": {"content": "HCMS", "page": 4, "level": 3}}, [{"headings_0": {"content": "ISSAIs", "page": 4, "level": 3}}, {"headings_1": {"content": "HCMS", "page": 4, "level": 3}}], [{"headings_0": {"content": "ISSAIs", "page": 4, "level": 3}}, {"headings_1": {"content": "HCMS", "page": 4, "level": 3}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "ISSAIs", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "ISSAIs", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "LLG", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Lower Local Governments LR Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "MDAs", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 4, "level": 3}}, {"headings_1": {"content": "LLG", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Ministries, Departments and Agencies MoES Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 4, "level": 3}}, {"headings_1": {"content": "LLG", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 4, "level": 3}}, {"headings_1": {"content": "MDAs", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 4, "level": 3}}, {"headings_1": {"content": "MDAs", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development \nMoLG \nMinistry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 3}}, [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 3}}], [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 3}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "NAA", "metadata": {"headings": [{"headings_0": {"content": "NAA", "page": 4, "level": 3}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "NAA", "page": 4, "level": 3}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| NTR", "metadata": {"headings": [{"headings_0": {"content": "| NTR", "page": 4, "level": 3}}, {"headings_1": {"content": "NAA", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "| NTR", "page": 4, "level": 3}}, {"headings_1": {"content": "NAA", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "| NTR", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "| NTR", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "PBS", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "OAG", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "OAG", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "PCA", "metadata": {"headings": [{"headings_0": {"content": "PCA", "page": 4, "level": 3}}, {"headings_1": {"content": "PBS", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Payroll Consults Africa \nPDMS Payroll Deduction Management System \nPDU \nProcurement & Disposal Unit \nPFMA \nPublic Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "PCA", "page": 4, "level": 3}}, {"headings_1": {"content": "PBS", "page": 4, "level": 3}}, [{"headings_0": {"content": "PCA", "page": 4, "level": 3}}, {"headings_1": {"content": "PBS", "page": 4, "level": 3}}], [{"headings_0": {"content": "PCA", "page": 4, "level": 3}}, {"headings_1": {"content": "PBS", "page": 4, "level": 3}}], [{"headings_0": {"content": "PCA", "page": 4, "level": 3}}, {"headings_1": {"content": "PBS", "page": 4, "level": 3}}], [{"headings_0": {"content": "PCA", "page": 4, "level": 3}}, {"headings_1": {"content": "PBS", "page": 4, "level": 3}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "PFMR", "metadata": {"headings": [{"headings_0": {"content": "PFMR", "page": 4, "level": 3}}, {"headings_1": {"content": "PCA", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Public Finance Management Regulations PPDA", "metadata": {"headings": [{"headings_0": {"content": "PFMR", "page": 4, "level": 3}}, {"headings_1": {"content": "PCA", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMR", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasu \nTSA Treasury Single Account \nTSSA \nTreasury Sub Single Account", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMR", "page": 4, "level": 3}}, [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMR", "page": 4, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMR", "page": 4, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMR", "page": 4, "level": 3}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UBA", "metadata": {"headings": [{"headings_0": {"content": "UBA", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Banker's Association \nUCF Uganda Consolidated Fund \n\\| \nUCLA Uganda Consumer and Lender\u2019s Association \n\\|", "metadata": {"headings": [{"headings_0": {"content": "UBA", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}, [{"headings_0": {"content": "UBA", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}], [{"headings_0": {"content": "UBA", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}], [{"headings_0": {"content": "UBA", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}], [{"headings_0": {"content": "UBA", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 4, "level": 3}}, {"headings_1": {"content": "UBA", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results \\|UGX Uganda Shilling \nUSMID \nUganda Support to Municipal infrastructure Development", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 4, "level": 3}}, {"headings_1": {"content": "UBA", "page": 4, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 4, "level": 3}}, {"headings_1": {"content": "UBA", "page": 4, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 3}}, {"headings_1": {"content": "UBA", "page": 4, "level": 3}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UWEP", "metadata": {"headings": [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Women Empowerment Project \nYLP \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF IGANGA 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 Iganga 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 Iganga 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": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}, [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \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 Iganga 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.54,482,679,167 out of which UGX.51,726,957,237 was warranted as shown below; \nSN Details Budget Warrants % age of UGX (A) UGX (B) warrants (B/A Recurrent (Wage) 31,651,086,147 31,651,086,145 100% eee Recurrent (Non-wage 18,482,112,530 15,726,390,602 74% 4,349,480,490 4,349,480,490 100% \\_ \\|Ttal 54,482,679,167 51,726,957,237 95% \nOut of the total warrants of UGX.51,726,957,237, I reviewed the utilisation of warrants worth UGX.34,020,309,211 (66%) as summarised in the table below \nSN Details Actual Cumulative Cumulativ \nexpenditure Actual e % out of (UGX) expenditure total", "metadata": {"headings": [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}, [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}]], "page": 5, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "warrants", "metadata": {"headings": [{"headings_0": {"content": "warrants", "page": 6, "level": 3}}, {"headings_1": {"content": "UWEP", "page": 4, "level": 3}}], "page": 6, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Wage expenditure \n30,714,036,110 30,714,036,110 59% PDM expenditure audited \nDDEG (Non-USMID) & URF\\| \nRoad maintenance Fund \nEducation grant - Formerly SFG \n243,611,268 30,957,647,378 60% \\| 439,031,371 32,396,678,749 63% \n624,315,428 33,020,994,177 64% Microscale irrigation projects 302,126,572 33,323,120,749 64% Water development grant \n(Piped water, and Rural water 697,188,462 34,020,309,211 66% and Sanitation grant \nTotal of the utilised \nwarrants audited \n\\|", "metadata": {"headings": [{"headings_0": {"content": "warrants", "page": 6, "level": 3}}, {"headings_1": {"content": "UWEP", "page": 4, "level": 3}}, [{"headings_0": {"content": "warrants", "page": 6, "level": 3}}, {"headings_1": {"content": "UWEP", "page": 4, "level": 3}}], [{"headings_0": {"content": "warrants", "page": 6, "level": 3}}, {"headings_1": {"content": "UWEP", "page": 4, "level": 3}}], [{"headings_0": {"content": "warrants", "page": 6, "level": 3}}, {"headings_1": {"content": "UWEP", "page": 4, "level": 3}}], [{"headings_0": {"content": "warrants", "page": 6, "level": 3}}, {"headings_1": {"content": "UWEP", "page": 4, "level": 3}}], [{"headings_0": {"content": "warrants", "page": 6, "level": 3}}, {"headings_1": {"content": "UWEP", "page": 4, "level": 3}}]], "page": 6, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "oe", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 6, "level": 1}}, {"headings_1": {"content": "warrants", "page": 6, "level": 3}}], "page": 6, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.51,726,957,237 in the financial year 2022/2023, UGX.30,714,036,110 (58%) was spent on wage costs. I issued a separate detailed Special Audit report and a summary of the key findings reported in Section 2.0 of this report. \nNo \\| Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local The \nAccounting revenue of UGX. 400,000,000 however; by the end of the year, only Officer", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 6, "level": 1}}, {"headings_1": {"content": "warrants", "page": 6, "level": 3}}, [{"headings_0": {"content": "oe", "page": 6, "level": 1}}, {"headings_1": {"content": "warrants", "page": 6, "level": 3}}]], "page": 6, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 7, "level": 3}}, {"headings_1": {"content": "oe", "page": 6, "level": 1}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "UGX. 249,426,552 had been collected representing 62% performance. institute strategies to The summary is in the table below and the details are in Appendix 1. ensure that all the budgeted revenue is \" No Source \\| Approved Actual Variance \\| fully collected. budget \nCollections \n1.\\_\\| Tax Revenves 362,630,801 180,324,603 182,306,198 In addition, the", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 7, "level": 3}}, {"headings_1": {"content": "oe", "page": 6, "level": 1}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Non-Tax 37,369,199 69,101,949 -31,732,750 Accounting Officer Revenues \nTotal 400,000,000 249,426,552 \\| should continue 8 engaging the Ministry Revenue \nof Local government The DLG over collected revenue from LST administrative fees and and parliament to , \nlicenses as well as other fines and penalties which is commendable", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 7, "level": 3}}, {"headings_1": {"content": "oe", "page": 6, "level": 1}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "obtain approval for performance, however, there may be an indication that the local the boarding off of revenue targets set were low compared to the entity's revenue unserviceable assets. potential. Refer to Appendix 1. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 7, "level": 3}}, {"headings_1": {"content": "oe", "page": 6, "level": 1}}, [{"headings_0": {"content": "should", "page": 7, "level": 3}}, {"headings_1": {"content": "oe", "page": 6, "level": 1}}]], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Program/", "metadata": {"headings": [{"headings_0": {"content": "Program/", "page": 7, "level": 3}}, {"headings_1": {"content": "should", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Activity I Purpose of the un- Budget service area implemented Amount activities \nPublic sector Travel Monitoring of Projects \ndevelopment/ Inland 7,914,000", "metadata": {"headings": [{"headings_0": {"content": "Program/", "page": 7, "level": 3}}, {"headings_1": {"content": "should", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Administration", "metadata": {"headings": [{"headings_0": {"content": "Administration", "page": 7, "level": 3}}, {"headings_1": {"content": "Program/", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Public sector Collection of Transfers to Lower \ndevelopment/ local local Governments 49,944,000 Finance \nRevenue \nfor their travel inland \nactivities \nGovernance and Travel Supervision & \nsecurity/ Inland Monitoring of 62,713,000 Statutory department activities \nby Political team;", "metadata": {"headings": [{"headings_0": {"content": "Administration", "page": 7, "level": 3}}, {"headings_1": {"content": "Program/", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "payment", "metadata": {"headings": [{"headings_0": {"content": "payment", "page": 7, "level": 3}}, {"headings_1": {"content": "Administration", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "payment", "page": 7, "level": 3}}, {"headings_1": {"content": "Administration", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "allowances", "metadata": {"headings": [{"headings_0": {"content": "allowances", "page": 7, "level": 3}}, {"headings_1": {"content": "payment", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "to \ncommittee members \nand Councilors \nEnvironment, Travel Mobilization of local \nnatural resource Inland revenue; 5,013,000 mgt, land and \nprocurement of office \nwater/ Natural furniture \nresources \nCommunity Travel Hosting of public \nMobilization and Inland holidays like women\u2019s 3,000,000 Mindset change/ \nday; facilitation of \nCommunity labor office to \nbased services \nmonitor work places \nPublic sector Travel Conduct internal \\| \nNo Observation Recommendation 1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.52,340,679,167 to The", "metadata": {"headings": [{"headings_0": {"content": "allowances", "page": 7, "level": 3}}, {"headings_1": {"content": "payment", "page": 7, "level": 3}}, [{"headings_0": {"content": "allowances", "page": 7, "level": 3}}, {"headings_1": {"content": "payment", "page": 7, "level": 3}}], [{"headings_0": {"content": "allowances", "page": 7, "level": 3}}, {"headings_1": {"content": "payment", "page": 7, "level": 3}}]], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "allowances", "page": 7, "level": 3}}], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "implement the various programmes, out of which Officer should liaise UGX.50,967,387,582 was warranted resulting in a shortfall of with the MoFPED to UGX.1,373,291,585 representing 97% performance. \nensure that funds for \nthe unimplemented activities are released The performance of warrants for each of the programmes is shown in \nin the financial year the table below;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "allowances", "page": 7, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "allowances", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "allowances", "page": 7, "level": 3}}]], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2023/2024.", "metadata": {"headings": [{"headings_0": {"content": "2023/2024.", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Programme Approved Warrants description", "metadata": {"headings": [{"headings_0": {"content": "2023/2024.", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "AGRO- 4,001,692,160 3,510,082,995 INDUSTRIALIZATION \nCOMMUNITY 910,486,583 190,065,311 MOBILIZATION AND \nMINDSET CHANGE \nDEVELOPMENT PLAN 58,472,257 54,400,000 IMPLEMENTATION \nGOVERNANCE AND 1,539,385,541 1,539,385,430 SECURITY \nHUMAN CAPITAL 34,488,582,014 34,385,282,328 DEVELOPMENT \nINTEGRATED 727,761,797 676,131,132 TRANSPORT \nINFRASTRUCTURE AND SERVICES \nNATURAL 1,008,860,037 1,008,860,037 100%", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}, [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}]], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "RESOURCES,", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 8, "level": 3}}, {"headings_1": {"content": "Budget", "page": 8, "level": 3}}], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "ENVIRONMENT,", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "CLIMATE CHANGE, LAND AND WATER \nMANAGEMENT \nPRIVATE SECTOR 37,999,022 37,999,022 100% DEVELOPMENT \nPUBLIC SECTOR 9,565,439,756 9,563,181,327 100% TRANSFORMATION \nTOURISM 2,000,000 2,000,000 100% DEVELOPMENT \nTOTAL 52,340,679,167 50,967,387,582 \nThe UGX.1,373,291,585 that was not warranted was meant for the following activities which were either partially or not implemented at all; Details in Appendix 2. \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nSome monitoring and supervision activities could not be done. e \nSome workshops and seminars could not be attended. e \nSome maintenance and Building works were not done. e \nAllowances were not paid for certain field activities e \nNo Observation Recommendation Programme Warrants Payments %utilis \nation \nAGRO- 3,510,082,995 1,978,927,897 56%", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}, [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}]], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "INDUSTRIALIZATION", "metadata": {"headings": [{"headings_0": {"content": "INDUSTRIALIZATION", "page": 9, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}], "page": 9, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "COMMUNITY 382,844,184 382,041,965 100% MOBILIZATION AND \nMINDSET CHANGE \nDEVELOPMENT PLAN 54,400,000 54,304,769 100% IMPLEMENTATION \nGOVERNANCE AND 1,689,258,212 1,670,305,098 99% SECURITY \nHUMAN CAPITAL 34,775,184,546 33,870,537,430 97% DEVELOPMENT \nINTEGRATED 676,131,132 662,395,907 98% TRANSPORT \nINFRASTRUCTURE \nAND SERVICES \nNATURAL 1,012,860,037 1,003,621,941 99%", "metadata": {"headings": [{"headings_0": {"content": "INDUSTRIALIZATION", "page": 9, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}], "page": 9, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "RESOURCES,", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 9, "level": 3}}, {"headings_1": {"content": "INDUSTRIALIZATION", "page": 9, "level": 3}}], "page": 9, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "ENVIRONMENT,", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], "page": 9, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "CLIMATE CHANGE, \nLAND AND WATER \nMANAGEMENT \nPRIVATE SECTOR 37,999,022 37,722,815 99% DEVELOPMENT \nPUBLIC SECTOR 9,586,197,109 8,318,221,720 87% TRANSFORMATION \nTOURISM 2,000,000 2,000,000 100% DEVELOPMENT \nGrand Total 51,726,957,23 47,980,079,54 93% 7 \n2 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. Details in Appendix 3. \nAs a result of failure to utilise warrants; \ne Funds meant for purchase of micro scale irrigation were returned back to the consolidated fund \nSome pensioners were not paid leading to arrears at the year end e \nThe Accounting Officer explained that the District received supplementary funds for micro-scale irrigation, pensions and gratuity at the end of the financial year which could not be utilized. \n1.4 Implementation of outputs \nI assessed the implementation of ten (10) outputs with thirty (30) The \nAccounting activities worth UGX.3,437,000,000 and noted that; \nOfficer \nshould; \ne Three (3) outputs with thirteen (13) activities and expenditure Ensure that the partial worth UGX.1,628,000,000 were fully implemented. \nand non-implemented activities are rolled \nObservation Recommendation \\| Categor \nNo of No. of No of No of \nthem finance the co- y of activities Activiti activitie activiti funding. Employees outputs in the es fully s es not due to retire are outputs implem partially implem \nented impleme ented \nsensitized on the pre- nted requisite documents required to access 13 pension and gratuity. i \n10", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}, [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}]], "page": 9, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ll", "metadata": {"headings": [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], "page": 10, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "00 \n00 implemen \nted \noutputs \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities. \ne Procurement of micro-scale irrigation equipment for 47 farmers not done. \ne Non-payment of Pension and gratuity to all retired staff, \ne Partial completion of ACDP activities \nRefer to Appendix 5 for details. \nThe Accounting Officer explained that: \nFarmers failed to meet the co-funding obligation of 25% e \nfor irrigation equipment. \ne The retired staff had not submitted the required documents to qualify them to access the funds. \n\\| \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF and DDEG \nI sampled three (3) out of Seventeen (17) activities with a total expenditure of \ncture buwongo \nand 4.00 km \n=\\| Road works were Services \ndone on time, to 4 \n\\| sufficient quality and in a cost \\| effective \nmanner.", "metadata": {"headings": [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}]], "page": 10, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Completion", "metadata": {"headings": [{"headings_0": {"content": "Completion", "page": 11, "level": 1}}, {"headings_1": {"content": "ll", "page": 10, "level": 4}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "At the time of Fully \nof periodic \ninspection, all the Impleme maintenance \n\\| planned 5.39 km nted. \nof Magogo AGikpakonitalies! were \nBwanalira implemented. The 5.39 km \nroad works had \nbeen completed. \nRoad works were done on time, to sufficient quality and in a cost", "metadata": {"headings": [{"headings_0": {"content": "Completion", "page": 11, "level": 1}}, {"headings_1": {"content": "ll", "page": 10, "level": 4}}, [{"headings_0": {"content": "Completion", "page": 11, "level": 1}}, {"headings_1": {"content": "ll", "page": 10, "level": 4}}]], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "manner.", "metadata": {"headings": [{"headings_0": {"content": "manner.", "page": 11, "level": 3}}, {"headings_1": {"content": "Completion", "page": 11, "level": 1}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| 2 12- Renovation DDEG 237,000,000 \nAt the time of Fully HUMAN of Nakigo \ninspection, all Impleme CAPITAL Community \u2014..\\| =] \nworks had been \\| nted. DEVELO Learning \ncompleted 100% \nPMENT Center \nof completion as \nper the BOQ \ndrawn and were \nof sufficient \\| quality. \nTOTAL 371,000,000 \\| \n1.7.2 The service delive under focus areas \nI sampled three (3) out of the thirty-two (32) activities in six (6) focus areas with a total expenditure of UGX.1,651,000,000 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nFocus Area Key Observation", "metadata": {"headings": [{"headings_0": {"content": "manner.", "page": 11, "level": 3}}, {"headings_1": {"content": "Completion", "page": 11, "level": 1}}, [{"headings_0": {"content": "manner.", "page": 11, "level": 3}}, {"headings_1": {"content": "Completion", "page": 11, "level": 1}}], [{"headings_0": {"content": "manner.", "page": 11, "level": 3}}, {"headings_1": {"content": "Completion", "page": 11, "level": 1}}]], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Key", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 11, "level": 1}}, {"headings_1": {"content": "manner.", "page": 11, "level": 3}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 11, "level": 3}}, {"headings_1": {"content": "Key", "page": 11, "level": 1}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Waters 7, \u00a9 At the time of all the Not is", "metadata": {"headings": [{"headings_0": {"content": "Waters 7, \u00a9 At the time of all the Not is", "page": 11, "level": 1}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 3}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "inspection,", "metadata": {"headings": [{"headings_0": {"content": "inspection,", "page": 11, "level": 1}}, {"headings_1": {"content": "Waters 7, \u00a9 At the time of all the Not is", "page": 11, "level": 1}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "applicable", "metadata": {"headings": [{"headings_0": {"content": "applicable", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 1}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Development 4 drilled and\\_ rehabilitated", "metadata": {"headings": [{"headings_0": {"content": "applicable", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 1}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "grant", "metadata": {"headings": [{"headings_0": {"content": "grant", "page": 11, "level": 9}}, {"headings_1": {"content": "applicable", "page": 11, "level": 3}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "boreholes were functional and produced appropriate water volumes on pumping. \nParish \nAt the time of inspection, I Not applicable", "metadata": {"headings": [{"headings_0": {"content": "grant", "page": 11, "level": 9}}, {"headings_1": {"content": "applicable", "page": 11, "level": 3}}, [{"headings_0": {"content": "grant", "page": 11, "level": 9}}, {"headings_1": {"content": "applicable", "page": 11, "level": 3}}]], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "grant", "page": 11, "level": 9}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "sampled 7 households out of Model \nthe 10 sampled SACCOs who had each received their UGX.1,000,000. This was being \noperational and functional. Management explained that the delay was due to the combined procurements and inability of farmers to co-fund \nThis affects the ability of farmers to receive irrigation equipment on time thus adversely affecting their planned activities. \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nIganga DLG had a wage budget of UGX.31,651,868,130, out of which UGX.30,714,036,110 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.26,616,868,130, The", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "grant", "page": 11, "level": 9}}, [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "grant", "page": 11, "level": 9}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "grant", "page": 11, "level": 9}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "grant", "page": 11, "level": 9}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "grant", "page": 11, "level": 9}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "grant", "page": 11, "level": 9}}]], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 1}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], "page": 12, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "and obtained supplementary funding of UGX.5,034,218,017 should liaise with resulting into a revised wage budget of UGX.31,651,086,147 MoFPED to ensure which was all warranted. \ntimely release of funds to the entity. Out of the total warrants, UGX.30,714,036,110 was utilized by In addition the the DLG resulting in un-utilized warrants of UGX.937,050,035 recruitment should representing utilization of 97% as summarized in the table be rolled over to the below and detailed in Appendix. 6. \nfollowing financial year. \nApprov Supplementa Revise Warrant Paym Unspent \ned ry UGX. Bn d s UGX. ents Balance \n[2.2 \\|meoune of employees on the entity payroll \nThe Accounti ng \\| The District had 2500 employees on the IPPS payroll of which Officer should; \n2,082 (83%) were fully verified, 386 (15%) partially verified, 0 \n(0%) not verified, and 32 (02%) did not show up.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 1}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 12, "level": 1}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 12, "level": 1}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}]], "page": 12, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Engage the", "metadata": {"headings": [{"headings_0": {"content": "Engage the", "page": 13, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 1}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "concerned In addition, 26 individuals had not accessed the payroll by end", "metadata": {"headings": [{"headings_0": {"content": "Engage the", "page": 13, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 1}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Service", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 13, "level": 1}}, {"headings_1": {"content": "Engage the", "page": 13, "level": 1}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of June, 2023. These were captured as new records in my \nCommissions determination of the District wage bill. \nand obtain minute extracts The following observations were made; \nof the partially", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 13, "level": 1}}, {"headings_1": {"content": "Engage the", "page": 13, "level": 1}}, [{"headings_0": {"content": "Service", "page": 13, "level": 1}}, {"headings_1": {"content": "Engage the", "page": 13, "level": 1}}], [{"headings_0": {"content": "Service", "page": 13, "level": 1}}, {"headings_1": {"content": "Engage the", "page": 13, "level": 1}}]], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "verified staff", "metadata": {"headings": [{"headings_0": {"content": "verified staff", "page": 13, "level": 9}}, {"headings_1": {"content": "Service", "page": 13, "level": 1}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "a) 2,082 (83%) employees appeared for the validation within \nan exercise and presented all the pre-requisite documents to \nappropriate time confirm their existence and regularity of recruitment. \nframe for the validation of the b) 386 (15%) employees appeared for headcount and were \nemployees by partially validated due to lack of minutes/extracts from other \nMinistry of Public Service Commissions to support their first appointment.", "metadata": {"headings": [{"headings_0": {"content": "verified staff", "page": 13, "level": 9}}, {"headings_1": {"content": "Service", "page": 13, "level": 1}}, [{"headings_0": {"content": "verified staff", "page": 13, "level": 9}}, {"headings_1": {"content": "Service", "page": 13, "level": 1}}]], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Service.", "metadata": {"headings": [{"headings_0": {"content": "Service.", "page": 13, "level": 1}}, {"headings_1": {"content": "verified staff", "page": 13, "level": 9}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Initiate a process c) A total of 32(02%) employees on the payroll did not \nof deleting these appear for the validation and were categorised as follows; \nthe names of individuals who i. 24 employees were confirmed to have exited the District \ndid not appear due to: death, dismissal, abscondment, retirement, for", "metadata": {"headings": [{"headings_0": {"content": "Service.", "page": 13, "level": 1}}, {"headings_1": {"content": "verified staff", "page": 13, "level": 9}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 13, "level": 1}}, {"headings_1": {"content": "Service.", "page": 13, "level": 1}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "transfer of service, and those who are known to the \nheadcount but Accounting Officer but failed to appear for validation \nwere confirmed without justification. \nto have exited the district from ii. A total of UGX.256,133,268 was paid as salary to 24 the \npayroll. employees in question after exit and this is considered \nInitiate the a financial loss to Government.", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 13, "level": 1}}, {"headings_1": {"content": "Service.", "page": 13, "level": 1}}, [{"headings_0": {"content": "the", "page": 13, "level": 1}}, {"headings_1": {"content": "Service.", "page": 13, "level": 1}}]], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "process of", "metadata": {"headings": [{"headings_0": {"content": "process of", "page": 13, "level": 9}}, {"headings_1": {"content": "the", "page": 13, "level": 1}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "transfer of salary ii. I further noted that 08 individuals who were paid \npayment of staff UGX.52,364,304 in the last four years, were not on transfer of accounted for and these were omitted from the \nservice to their validated payroll. new duty stations. \n26 individuals whose names were not on the District\u2019s payroll by \nJune 2023, appeared for the validation exercise. These Delete individuals were included on the validated payroll, upon employees who confirmation by the Accounting Officer regarding their status. \ndid not appear for headcount and were not accounted for and the matter", "metadata": {"headings": [{"headings_0": {"content": "process of", "page": 13, "level": 9}}, {"headings_1": {"content": "the", "page": 13, "level": 1}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 14, "level": 9}}, {"headings_1": {"content": "process of", "page": 13, "level": 9}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "immediately be made by the district to enable them access the", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 14, "level": 9}}, {"headings_1": {"content": "process of", "page": 13, "level": 9}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 2}}, {"headings_1": {"content": "should", "page": 14, "level": 9}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2.3 Inconsistencies in Employee Details \nA total of 850 employees on the payroll had inconsistencies in The", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 2}}, {"headings_1": {"content": "should", "page": 14, "level": 9}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 2}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured Officer \nshould by NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that employee records Inconsistent information undermines the integrity of the are duly updated District\u2019s records and may complicate the employee service and brought to the history and retirement procedures. Where the errors in dates of attention of the birth increase the length of service, it may lead to the irregular Ministry of Public extension of employee service. \nService within a specified timeline for The Accounting Officer attributed it to system challenges, appropriate action. different date formats during data capture, registration of \ndifferent dates of birth with NIRA and errors during data \ncapture. Management also explained that the affected \nemployees had been asked to submit the relevant \ndocumentation for proper reconciliation with MOPS.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 2}}]], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 1}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Findings from Other Special Audit Procedures \nI undertook other special audit procedures to review the For the case of accuracy of the payroll including planning, budgeting and salary scales and payments for the period of four years (2019/2020-2022/2023). notches, I advised the Accounting I noted that; \nOfficer to reconcile a) 525 employee records were captured on wrong payrolls on a scale/notches leading to an over computation of monthly basis to UGX.96,717,569 and under computation of ensure that salaries", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 1}}, [{"headings_0": {"content": "d)", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 1}}]], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.315,778,731.", "metadata": {"headings": [{"headings_0": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}, {"headings_1": {"content": "d)", "page": 14, "level": 2}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "are paid accurately as per the salary b) A total of 19 employees were not paid salary amounting to scales and budget UGX.129,734,110 in the period under review leading to for annual salary arrears increments where necessary. \nIn c) Over-remittance of UGX.33,419,519 and under-remittance addition, the HCM of UGX.11,585,547 of statutory deductions were made by system should be the entity during the period. \nreviewed to automate", "metadata": {"headings": [{"headings_0": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}, {"headings_1": {"content": "d)", "page": 14, "level": 2}}, [{"headings_0": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}, {"headings_1": {"content": "d)", "page": 14, "level": 2}}], [{"headings_0": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}, {"headings_1": {"content": "d)", "page": 14, "level": 2}}]], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 14, "level": 1}}, {"headings_1": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "d) Under-remittance of UGX.86,464,815 of non-statutory increments since \nOctober 2022, changes to the files download process should be budgeted were made and that the Ministry of Public Service had for and paid. \nstarted uploading the payment files directly without \ngoing through the Core FTP. I await the outcome of the \nMinistry's actions. \nFor the case of over and under-remittances of non- statutory deductions, the Accounting Officer should put in place controls to ensure that non-statutory deductions are always accurately computed and promptly paid as per the payroll register. \nDelayed deletion of employees from the payrol I \nI noted that UGX.119,369,770 was paid to 14 staff who had The", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 14, "level": 1}}, {"headings_1": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}, [{"headings_0": {"content": "the", "page": 14, "level": 1}}, {"headings_1": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}], [{"headings_0": {"content": "the", "page": 14, "level": 1}}, {"headings_1": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}], [{"headings_0": {"content": "the", "page": 14, "level": 1}}, {"headings_1": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}]], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 1}}, {"headings_1": {"content": "the", "page": 14, "level": 1}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "either been retired, transferred, absconded or died. These Officer \nshould resulted into financial loss to government. \ninitiate a process of The Accounting Officer did not provide the exact dates of \ndeleting these death/retirement/transfer of services for the employees \nnames on the involved. \npayroll. For staff on transfer of service, the Accounting Officer \nshould initiate a process of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 1}}, {"headings_1": {"content": "the", "page": 14, "level": 1}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "In", "metadata": {"headings": [{"headings_0": {"content": "In", "page": 15, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 1}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 15, "level": 3}}, {"headings_1": {"content": "In", "page": 15, "level": 2}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Review of the DLG Staff Establishment \nReview of the establishment revealed; \nFor the vacant Out of 772 approved positions, a total of 621 positions positions,", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 15, "level": 3}}, {"headings_1": {"content": "In", "page": 15, "level": 2}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 15, "level": 3}}, {"headings_1": {"content": "=|", "page": 15, "level": 3}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "were filled leaving a gap of 150 vacant positions. \nAccounting Officer should I advised the The entity did not have an approved and costed staff Accounting Officer to establishment for primary education. \nfollow up their submissions with the Relatedly, 08 staff on the payroll were not on the staff MoPS to enable it fill list. \nthe critical positions The Accounting Officer explained that: \nin the District. \nFor the vacant positions, the Accounting Officer \nattributed it to the fact that clearance for recruitment is For the Lack of done basing on savings from the wage provision for a approved \nstaff particular financial year and on replacement basis. The establishment Accounting Officer also responded that the District had structure,", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 15, "level": 3}}, {"headings_1": {"content": "=|", "page": 15, "level": 3}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 15, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 3}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "always submitted its recruitment plan to the MoPS, Accounting Officer MoFPED and MoLG for each financial year during the should engage the budgeting process upon which it indicates the wage MoES and MoPS to \nensure", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 15, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 3}}, [{"headings_0": {"content": "the", "page": 15, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 3}}]], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 1}}], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "integration of the staff list into the \nIPPS/HCM to allow for easier interface. \nOther Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 1}}, [{"headings_0": {"content": "the", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 1}}], [{"headings_0": {"content": "the", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 1}}], [{"headings_0": {"content": "the", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 1}}], [{"headings_0": {"content": "the", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 1}}]], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG \nThe District Rural Water Supply and Sanitation Conditional Grant 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. \nIganga District budgeted and received UGX.697,188,812 (100%) for the financial year 2022/23. Out of the UGX.697,188,812 received, the District spent UGX.697,188,812 (100%) leading to un-utilized funds of UGX. 0. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity \n\\| Planned \\| Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}]], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 16, "level": 4}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Rural Water and Drilling of Boreholes \n11 11 Sanitation Sub-Grant Rehabilitation of Boreholes", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 16, "level": 4}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(traditional component)", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 16, "level": 3}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 4}}], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Construction of Piped Water Scheme Borehole pumped Nawandala phase 2 \nPiped Water Sub-Grant Construction of a 4 \u2014 Stance lined Pit (UgIFT component) latrine Nakalama Sub county.", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 16, "level": 3}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 4}}, [{"headings_0": {"content": "(traditional component)", "page": 16, "level": 3}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 4}}]], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Out of the total program receipts of UGX.697,188,812, UGX.697,188,812 was spent by the entity resulting in no un-utilized balance. \nThe district budget and departmental work plans revealed no variances between the budgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped water sub-grant (PWSG) (UgIFT component). \nAll the four budgeted projects were provided for in the approved five-year development plan. \nAll the five water projects were eligible. \nAll the planned projects were appraised. \nOnly 1 out 4 (25%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. \nAll the 4 out of 4 (100%) of the projects had their designs approved by the Ministry of Water and Environment. \nAll water expenditures were made on appropriate codes. \nAll water projects were completed within the stipulated timelines. \nAll the 20 water facilities were constructed on land where there was proof of", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 16, "level": 3}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 4}}], "page": 17, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ownership.", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 17, "level": 2}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 3}}], "page": 17, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "All the 7 water facilities were functioning. \nT noted that 11 out of 11 newly constructed boreholes, and a sample of 7 out of 712 existing boreholes had yields that were above the required standard. There was use of stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nAll the water user committees are functional and take responsibility for the water sources.", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 17, "level": 2}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 3}}], "page": 17, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Out of the planned twenty (20) activities, all the 20 were fully implemented. The District allocated 65% to new capital development equivalent to the minimum of 65% leading to equal allocation. \nRehabilitation of water facilities was equally allocated while investment servicing costs was equally allocated under the Rural Water and Sanitation Sub- Grant (RWSSG) (traditional component). \nThe District allocated 85% to new capital development equivalent to the minimum of 85% leading to equal allocation. \nOut of the funds received of UGX.444,090,093 (64%) for the Rural Water and Sanitation Sub-Grant (traditional component), UGX.444,090,093 (100%) was spent leaving UGX.0 (0%) un-utilized while, out of funds received of UGX.253,098,719 (36%) for the Piped Water Sub-Grant (UgIFT component), UGX.253,098,719 (100%) was spent leaving UGX.0 (0%) un-utilized. \nI carried out physical inspections on the 28\" November 2023 on two (02) newly constructed water facilities to assess indicators of service delivery. I observed that all the two (02) water facilities were functional. \n3.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 17, "level": 2}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 3}}, [{"headings_0": {"content": "ownership.", "page": 17, "level": 2}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 3}}]], "page": 17, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "a) Planning", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 18, "level": 2}}, {"headings_1": {"content": "ownership.", "page": 17, "level": 2}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \ne The proposed investments are derived from the approved LG Development Plan. \nprescribes the thresholds for allocation of rural water and sanitation sub-grant e \n(traditional component), and piped water sub-grant (UgIFT component), \noe Provides an indicative list of capital investments and other development activities to be funded. \noe stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning of Iganga DLG and noted the following; \nAn analysis of the water budget allocations for the Sub counties revealed that the oe \nDistrict did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 7. \nCategory Sub Budget Ranking Rank County/Town Amount based on interpretation Council Name need \nSub County Kidaago 117,791,084 Most needy by with most rank", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 18, "level": 2}}, {"headings_1": {"content": "ownership.", "page": 17, "level": 2}}, [{"headings_0": {"content": "a) Planning", "page": 18, "level": 2}}, {"headings_1": {"content": "ownership.", "page": 17, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 2}}, {"headings_1": {"content": "ownership.", "page": 17, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 2}}, {"headings_1": {"content": "ownership.", "page": 17, "level": 2}}]], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "allocation", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 2}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Sub County Nambale 29,447,771 \nFairly needy by with least rank", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 2}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "allocation", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3 Sub County Bulamagi 0 \nLeast needy by with no rank", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "allocation", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Failure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the district prioritized the needy sub counties in the current work plan (2023/24) and will continue doing so in the future. \nThe Accounting Officer should take into consideration the needy sub counties when funds for water facilities so as to increase water \nto the \nNone of the 4 projects had their procurement adverts published by 30\" June, e \n2022. \nOnly 2 of the 4 projects had their procurement contracts awarded by 31%t October, e", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}]], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2022. Appendix 8 refers.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], "page": 19, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": " \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 2}}], "page": 19, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that; \nThe delay in publishing the adverts by 30/June/2022 for the 4 projects was due e \nto inadequate funds. \ne The delays in contract award after the specified date of 31/10/2022 for the 2 projects of Piped water scheme (Nawandala) and Construction of 4-stance Lined Pit latrine was due to delay in quarterly release of funds as contracts are signed only when money is released. \nThe Accounting Officer should liaise with MOFPED to ensure that funds are availed in time to enable timely publishing of the adverts and enable contract award to take place on time. \nc) Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \ne Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 2}}, [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 2}}]], "page": 19, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], "page": 19, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the DLG must have approved e \nengineering designs from the Ministry of Water and Environment. All DLGs should have water quality testing kits. \noe \nDLGs should test at least 20% of the already existing water sources across the e \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \ne All boreholes fitted with hand pumps should have a minimum yield of 500litres/hour. \nAll LGs should discontinue the use of GI pipes and concentrate on using stainless e \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. IT reviewed the implementation of the Grant activities and noted the following; \ne A review of the annual water \nrevealed that 10 \nout of \nCategory Number Percent Number Percent Percentage Percentage N \nof water age tested age untested of tested sources required actually water to be tested (a-b) sources tested (b) suitable for", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}, [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}]], "page": 19, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(a) human", "metadata": {"headings": [{"headings_0": {"content": "(a) human", "page": 20, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 2}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "consumption.", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 20, "level": 4}}, {"headings_1": {"content": "(a) human", "page": 20, "level": 3}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1 Existing 5% 100%", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 20, "level": 4}}, {"headings_1": {"content": "(a) human", "page": 20, "level": 3}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 20, "level": 4}}, {"headings_1": {"content": "consumption.", "page": 20, "level": 4}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2 New 100% 100%", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 20, "level": 4}}, {"headings_1": {"content": "consumption.", "page": 20, "level": 4}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 20, "level": 3}}, {"headings_1": {"content": "projects", "page": 20, "level": 4}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Failure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer attributed the shortcoming to late receipt of the guidance requiring 20% water source testing and limited funding to meet the", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 20, "level": 3}}, {"headings_1": {"content": "projects", "page": 20, "level": 4}}, [{"headings_0": {"content": "projects", "page": 20, "level": 3}}, {"headings_1": {"content": "projects", "page": 20, "level": 4}}]], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "requirement.", "metadata": {"headings": [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that water quality testing requirements are met so that people can have access to safe and clean water for all. \n3.2 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.624,317,725 for the construction of; three-(2) classroom blocks, four-(5) stance pit latrines in various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.2.1 Positive observations \nI noted the following areas were management had commendable performance; \noe All the 7 Projects/programs worth UGX.624,317,725 had been screened for likely environmental and social impacts. \nThere were environment and social management plans for all 6 Projects/programs. oe \noe The prescribed mitigation measures for all the seven screened projects were", "metadata": {"headings": [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}, [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}], [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}], [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}], [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}], [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}], [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}]], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 20, "level": 1}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "e The District work plans, budgets, progress reports and procurement records revealed that the entity spent funds on only eligible expenditure in accordance to the guidelines. \noe All funding was spent on eligible program planned activities. \noe All Project Management Committees and Procurement Committees of the 6 Projects/programs sought guidance from the district specialists. \noe All the Projects/programs which could result in environment and social risks/impacts had contracts worth UGX.624,317,725 were signed with Particular condition of contract clause. \nContract managers were appointed from user groups or sector specialists for all \ne \nthe projects or programmes \n0 All the projects were sufficiently supervised by their respective user committees. All the monthly project progress and financial reports were submitted by PMCs. \n8 \n8 All the sampled Projects were reviewed by the internal auditor. \noo All 7 Projects/programs worth UGX.359,149,420 were monitored by the LG \nAll the Seven (7) Projects/programs worth UGX.359,149,420 were monitored 12 times during the Project/program cycle. \n3.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 20, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 20, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 20, "level": 1}}]], "page": 21, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.2.1", "metadata": {"headings": [{"headings_0": {"content": "3.2.2.1", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 2}}], "page": 21, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "3.2.2.1", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 2}}], "page": 21, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "3.2.2.1", "page": 21, "level": 1}}], "page": 21, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Selection of schools/projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer explained that the District allocated facilities based on the available data and inspection reports. \nThe Accounting Officer should ensure that an up-to-date asset register is in place and used as a basis of selection of schools for the Education Development Grant. \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "3.2.2.1", "page": 21, "level": 1}}, [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "3.2.2.1", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "3.2.2.1", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "3.2.2.1", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "3.2.2.1", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "3.2.2.1", "page": 21, "level": 1}}]], "page": 21, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 22, "level": 4}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1 Capital Development (micro Installation of irrigation equipment 47 \n0 scale irrigation equipment) \n2 Complementary services Awareness of political leaders \nProcurement monitoring and \nsupervision of irrigation equipment", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 22, "level": 4}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "installation", "metadata": {"headings": [{"headings_0": {"content": "installation", "page": 22, "level": 3}}, {"headings_1": {"content": "quantity quantity", "page": 22, "level": 4}}], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Awareness of farmers Conducting farm visits", "metadata": {"headings": [{"headings_0": {"content": "installation", "page": 22, "level": 3}}, {"headings_1": {"content": "quantity quantity", "page": 22, "level": 4}}], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Demonstrations", "metadata": {"headings": [{"headings_0": {"content": "Demonstrations", "page": 22, "level": 3}}, {"headings_1": {"content": "installation", "page": 22, "level": 3}}], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Conducting s/c farmer training meetings on irrigation project modalities and benefits \nFarmer field schools \nI designed audit procedures to assess whether the utilization of the Micro-scale irrigation programme was done in accordance with the grant guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "Demonstrations", "page": 22, "level": 3}}, {"headings_1": {"content": "installation", "page": 22, "level": 3}}, [{"headings_0": {"content": "Demonstrations", "page": 22, "level": 3}}, {"headings_1": {"content": "installation", "page": 22, "level": 3}}], [{"headings_0": {"content": "Demonstrations", "page": 22, "level": 3}}, {"headings_1": {"content": "installation", "page": 22, "level": 3}}], [{"headings_0": {"content": "Demonstrations", "page": 22, "level": 3}}, {"headings_1": {"content": "installation", "page": 22, "level": 3}}]], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3.3.1 Positive observations", "metadata": {"headings": [{"headings_0": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}, {"headings_1": {"content": "Demonstrations", "page": 22, "level": 3}}], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "I noted the following areas where management had commendable performance \ne There was proper allocation of funds for capital development and complementary activities based on the program expenditure guidelines. \ne All program activities were eligible. \ne Adequate mobilization and training of farmers was done. \ne A review of the detailed program work plan revealed that the district spent UGX.272,818,023 out of UGX.272,818,023 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. \n3.3.2 Areas of improvement \nI noted the following areas where the District needs improvement; \nPlanning and Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}, {"headings_1": {"content": "Demonstrations", "page": 22, "level": 3}}, [{"headings_0": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}, {"headings_1": {"content": "Demonstrations", "page": 22, "level": 3}}], [{"headings_0": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}, {"headings_1": {"content": "Demonstrations", "page": 22, "level": 3}}], [{"headings_0": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}, {"headings_1": {"content": "Demonstrations", "page": 22, "level": 3}}]], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "a) Planning", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 22, "level": 2}}, {"headings_1": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that; \nThe Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) e \ncapital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \nThe district cannot use the micro-scale irrigation capital development grant for e \nI reviewed the planning procedures for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 22, "level": 2}}, {"headings_1": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}, [{"headings_0": {"content": "a) Planning", "page": 22, "level": 2}}, {"headings_1": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}], [{"headings_0": {"content": "a) Planning", "page": 22, "level": 2}}, {"headings_1": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}], [{"headings_0": {"content": "a) Planning", "page": 22, "level": 2}}, {"headings_1": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}]], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 22, "level": 2}}], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "b) Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 22, "level": 2}}], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "following;", "page": 23, "level": 2}}], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The District budgeted and received UGX.1,091,272,090 (100%) Out of the funds received UGX.281,665,292 was spent on capital developments while UGX.272,786,439 (25%) on complementary activities. \nOut of the total program receipts of UGX.1,091,272,090, UGX.554,451,731 (51%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.536,820,359 (49.2%). Details are in the table below. \nRevised budget Warrants/ Total Variance % Release expenditure absorpti (as per on payment file", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "following;", "page": 23, "level": 2}}, [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "following;", "page": 23, "level": 2}}], [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "following;", "page": 23, "level": 2}}]], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 23, "level": 3}}, {"headings_1": {"content": "following;", "page": 23, "level": 2}}], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0 QuarterOne [\\| BEE HE ee \\| QuarterTwo [363,757,363 289,291,532 74,465,831 20.5% Quarter \\| 363,757,363 [151,943,007 211,814,356 58.2%", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 23, "level": 3}}, {"headings_1": {"content": "following;", "page": 23, "level": 2}}], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "metadata": {"headings": [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "As a result, the under absorption of released funds delays implementation of planned activities and may result into costly future extensions. The Accounting Officer attributed the under absorption to the delayed procurement process hence delayed co-funding at the closure of the financial year. The Accounting Officer should ensure that money is appropriately spent for the intended purpose. In addition, the Accounting Officer should liaise with MAAIF to revise the procurement processes to ensure flexible selection of contractors. c) Implementation of the Micro irrigation program Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; Farmer awareness raising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF. I reviewed the implementation of the micro irrigation program and noted that according to the detailed program work plan, the district planned for forty- seven (47) farmers. However, none of the farmers co-funded and therefore there were no deliveries of the equipment. As a result of the shortcomings, the purpose for which the funds were disbursed is defeated leading to poor implementation of the program during the financial year under review. The Accounting Officer explained that shortcoming was caused by the delayed initiation of the procurement process which commenced towards the end of financial year therefore delaying the collection of the farmers co-payment. The Accounting Officer should liaise with MAAIF to release the list of pre-qualified suppliers in time to enable early farmers co-funding. Other Information The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required", "metadata": {"headings": [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}, [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}]], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit e procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. \u00b0e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management\u2019s use of the going concern basis of e accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. Evaluate the overall presentation, structure and content of the financial statements, e including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe", "metadata": {"headings": [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}, [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}]], "page": 25, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "disclosure", "metadata": {"headings": [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], "page": 25, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "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. \nReport on the Audit of Compliance with Legislation \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n4.0 Implementation of the Parish Development Model \nThe Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. \nIn the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020. \nThe primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. \nMy previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries. \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n4.1 \nFunding of PDM Activities in the District \nMoFPED released a sum of UGX.4,200,000,000 to finance 42 PDM SACCOs in Iganga DLG in the financial with each SACCO \nto", "metadata": {"headings": [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}]], "page": 26, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.4,200,000,000 was transferred to 42 SACCOs with evidence of submission of attestation form to the Secretariat. \nAll the 42 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation. \nThe training of trainers (Core Implementation team) was carried out on 28\" February 2023 \nThe training of trainers was not attended by un-prescribed cadres. \nTraining of local experts was carried out between 02/03/2023 to 30/03/2023 \nThe training was only attended by the Parish Chief, CDOs, Commercial Officers, and Extension officers who were the prescribed cadres. \nIn all the 42 Parishes, training of households and enterprise group leaders was carried out. \nIn all the 10 sampled PDM SACCOs, a leadership vetting committee was elected and inaugurated \nIn all the 10 sampled PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was approved. \nAll the 10 PDM SACCOs operated with a fully constituted Board. I further noted that 10 PDM SACCOs with fully constituted Boards held regular Board meetings All the 10 sampled PDM SACCOs included the bank account opening resolution in the minutes. \nBy the time of the first general meeting, all 10 PDM SACCOs had already received funds. \nAll 10 sampled PDM SACCOs bank accounts were opened in banks in line with board resolutions. \nIn all the 10 PDM SACCOs, the SACCO bank account number provided was captured in the signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022. \nAll the 10 PDM SACCOs included resolutions for the bank account signatories in the minutes. \nIn all 10 PDM SACCOs, the signatories to the bank account are the ones approved in the board resolutions. \nAll the 140 Enterprise groups in 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \nAll the sampled 10 parishes carried out wealth ranking during identification of subsistence households. \nAll funds meant for PDM coordination activities were used for the appropriate activities. \nAll the 10 PDM SACCOs could account for PRF of UGX.1,000,000,000 and no diversions took place. \nAll 8 beneficiaries in 4 Parishes who accessed loans before 5t\" June 2023 were selected the PDMIS \nThere was continuous data collection at household and community levels 0 \nThe PDC was fully constituted as per the guideline 8", "metadata": {"headings": [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}]], "page": 27, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], "page": 28, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "10 SACCOs had functional supervisory sub Committees. \nUGX.4,200,000,000 was transferred to the 42 SACCOs with evidence of submission of attestation form to the Secretariat \noe All the 10 sampled parishes carried out wealth ranking during identification of subsistence households. \nAll 8 beneficiaries in 4 Parishes who accessed loans before 5 June 2023 were e \nselected through the PDMIS. \n4.3 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.3.1 Planning and Budget Performance \nI reviewed the Iganga District approved work plan and budget for PDM activities and noted the following. \na) Alignment of the District Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of Iganga District\u2019s budget and work plans revealed that no priorities were received from Sub Counties for incorporation into the budget/work plan. \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that the guidance on budgeting in accordance with PDM came out in October 2022 when the budget had already been drawn. \nThe Accounting Officer should ensure that priorities from Sub Counties/Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation. \nb) Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officer explained that the mandate to release funds lies with the", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}, [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}]], "page": 28, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], "page": 29, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter will be brought to the attention of MoFPED. \nc) Ddisbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 42 PDM SACCOs had disbursed UGX.4,177,000,000 (99%) out of the PRF received of UGX.4,200,000,000 leaving UGX.23,000,000 (1%) undisbursed. The undisbursed funds related only to Nambaale PDM SACCO. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer attributed this to un-honoured funds disbursements due to inconsistent account details. \nThe Accounting Officer should ensure that adequate is provided to beneficiaries during account opening to avoid errors in account details.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}, [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}]], "page": 29, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4.4 \nReview of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00a2 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e \ninternal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that e \nPDM 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 District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}, [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}]], "page": 29, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Structure", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 29, "level": 1}}], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 29, "level": 1}}], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Parish \nI reviewed the operations of the PDC The Accounting Officer Development in the 10 sampled PDM SACCOS, and should ensure that Committees noted the following; \nquarterly PDC meetings", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 29, "level": 1}}], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "e Out of 10 PDCs, none had held all are held as per the the 4 quarterly meetings. \nguidelines. In addition, the e Parish priorities and action plans for PDC should be sensitized the FY 2022/2023 were not about the need to prepare prepared by all the 10 PDCs. \naction plans. \ne The PDCs prepared only 3 out of 4 \nquarterly performance reports. \ne10 PDCs received funding of \nUGX.10,500,000 for the PDC \nactivities. Details in Appendix 11. \nAccounting Officer explained that; \ne Only 3 quarterly meetings were held because the first quarter funds were meant for preliminary PDM activities. \ne The lack of action plans and parish priorities was due to improper information flow from the PDM secretariat. \n", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}]], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. General Meetings e 10 SACCOs held their first general The Accounting Officer by PDM SACCOs \nmeeting more than 1 month after should liaise with the their registration. \nMoFPED so that there is", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the committees are largely not functional because of lack of motivation through facilitation to do their work so people are not motivated to join them. \n4.4.1 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}]], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature I of Observations", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}]], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 30, "level": 2}}], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 42 SACCOs were not licensed to take on The Accounting SACCOs Under the the business", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "undergoing a probational period awaiting guidance from the PDM secretariat. \nUpdate of SACCO eAll 10 sampled SACCOs did not have an The", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}, [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}]], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 32, "level": 2}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Enterprise and updated PDM member registers Officer should", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 32, "level": 2}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Household", "metadata": {"headings": [{"headings_0": {"content": "Household", "page": 32, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 32, "level": 2}}], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "contrary to the guidelines. Details in ensure that all Registers Appendix 15. enterprise and Household groups The Accounting Officer explained that by are registered. \nthe time of audit, the district had just \nconcluded the PRF disbursements to the \nbeneficiaries under different group, \ntherefore up-dating household registers \nand enterprise groups would be \nimplemented in January 2024. \n4.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users iF handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial Inclusion, - \nOctober 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5% June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Household", "page": 32, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 32, "level": 2}}, [{"headings_0": {"content": "Household", "page": 32, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 32, "level": 2}}]], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM", "metadata": {"headings": [{"headings_0": {"content": "Household", "page": 32, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 32, "level": 2}}], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "Household", "page": 32, "level": 1}}], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "All beneficiaries should be members of a registered subsistence household on the \nActivity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "Household", "page": 32, "level": 1}}, [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "Household", "page": 32, "level": 1}}]], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Selection and \\|e 10 parishes selected flagship The Accounting Officer Implementation of projects that were inconsistent should ensure that Prioritized/Flagship with the LG selected priority flagship projects for", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "Household", "page": 32, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 33, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 32, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "commodities. Details in Appendix Iganga DLG are", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 33, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 32, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "16. implemented as", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 33, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 32, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "directed", "metadata": {"headings": [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, {"headings_1": {"content": "Projects", "page": 33, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Failure to select and implement prioritized projects may undermine achievement of the pillar objectives. \nThe Accounting Officer explained that the user hand book for PDM (October", "metadata": {"headings": [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, {"headings_1": {"content": "Projects", "page": 33, "level": 1}}, [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, {"headings_1": {"content": "Projects", "page": 33, "level": 1}}]], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2022. in paragraph 3.8 (a) under qualifying PDM enterprises in rural areas states that Government", "metadata": {"headings": [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, {"headings_1": {"content": "Projects", "page": 33, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "recommends the following production lines for those with less than four acres; Poultry, fishing farming, piggery, food crops, Zero grazing, dairy cattle, fruits and coffee. The enterprises Iganga selected fall in the above categories. \nInsurance Policy for \\| e All the 8 sampled PRF beneficiaries The Accounting Officer Farming Enterprises who carried out farming enterprises should incorporate or in 10 PDM SACCOs did not obtain enhance", "metadata": {"headings": [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, {"headings_1": {"content": "Projects", "page": 33, "level": 1}}, [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, {"headings_1": {"content": "Projects", "page": 33, "level": 1}}]], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 33, "level": 1}}, {"headings_1": {"content": "directed", "page": 33, "level": 9}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "agricultural insurance policies from requirement", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 33, "level": 1}}, {"headings_1": {"content": "directed", "page": 33, "level": 9}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 33, "level": 1}}, {"headings_1": {"content": "the", "page": 33, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "UAIS. Details in Appendix 17. \ninsurance policy into the continuous training Lack of recourse in form of insurance program to equip will expose the farming enterprises to farmers with insurance the adverse effects of climate change knowledge. \nand may result into failure to recover \nthe loan funds. \nThe Accounting Officer explained that many of the farmers did not appreciate the need for Agricultural Insurance while others were ignorant about the cost implication. \na \nAppendices \nAppendix 1: Performance of Local revenue", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 33, "level": 1}}, {"headings_1": {"content": "the", "page": 33, "level": 1}}, [{"headings_0": {"content": "of", "page": 33, "level": 1}}, {"headings_1": {"content": "the", "page": 33, "level": 1}}], [{"headings_0": {"content": "of", "page": 33, "level": 1}}, {"headings_1": {"content": "the", "page": 33, "level": 1}}], [{"headings_0": {"content": "of", "page": 33, "level": 1}}, {"headings_1": {"content": "the", "page": 33, "level": 1}}]], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "No Source", "metadata": {"headings": [{"headings_0": {"content": "No Source", "page": 34, "level": 3}}, {"headings_1": {"content": "of", "page": 33, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Approved Actual Variance Reasons for under/over budget Collections collection \nTax Revenues \\| \nLocal Services Tax \n157,380,000 161,962,096 -4,582,096 Since many staff were recruited so more contributions were made. Land fees \n22,000,000 7,295,122 14,704,878 Few land applications", "metadata": {"headings": [{"headings_0": {"content": "No Source", "page": 34, "level": 3}}, {"headings_1": {"content": "of", "page": 33, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "received. Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "received. Business Licenses", "page": 34, "level": 3}}, {"headings_1": {"content": "No Source", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "43,350,000 10,209,885 33,140,115 Business people didn\u2019t want and refused to pay for some", "metadata": {"headings": [{"headings_0": {"content": "received. Business Licenses", "page": 34, "level": 3}}, {"headings_1": {"content": "No Source", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "places", "metadata": {"headings": [{"headings_0": {"content": "places", "page": 34, "level": 4}}, {"headings_1": {"content": "received. Business Licenses", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Other tax revenues 139,900,801 139,043,301 Non-Tax Revenues \nOther Property income 0 N/A Dividends \n0", "metadata": {"headings": [{"headings_0": {"content": "places", "page": 34, "level": 4}}, {"headings_1": {"content": "received. Business Licenses", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Rent", "metadata": {"headings": [{"headings_0": {"content": "Rent", "page": 34, "level": 3}}, {"headings_1": {"content": "places", "page": 34, "level": 4}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0 \nOther property income 0 \n(disposal of assets) \nSale of goods and services \nN/A \nAdministrative fees and 37,369,199 42,468,199 -5,099,000 Increased amounts in the licenses administrative fees Court fines and Penalties \nOther fines and Penalties", "metadata": {"headings": [{"headings_0": {"content": "Rent", "page": 34, "level": 3}}, {"headings_1": {"content": "places", "page": 34, "level": 4}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "26,618,750", "metadata": {"headings": [{"headings_0": {"content": "26,618,750", "page": 34, "level": 1}}, {"headings_1": {"content": "Rent", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Miscellaneous Revenue \n15000", "metadata": {"headings": [{"headings_0": {"content": "26,618,750", "page": 34, "level": 1}}, {"headings_1": {"content": "Rent", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 34, "level": 1}}, {"headings_1": {"content": "26,618,750", "page": 34, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 34, "level": 1}}, {"headings_1": {"content": "26,618,750", "page": 34, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- Other fees from the different", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 34, "level": 1}}, {"headings_1": {"content": "26,618,750", "page": 34, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "collections", "metadata": {"headings": [{"headings_0": {"content": "collections", "page": 34, "level": 3}}, {"headings_1": {"content": "N/A", "page": 34, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "collections", "page": 34, "level": 3}}, {"headings_1": {"content": "N/A", "page": 34, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- This was money for loan application fee paid by an individual erroneously yet it is no longer collected by the", "metadata": {"headings": [{"headings_0": {"content": "collections", "page": 34, "level": 3}}, {"headings_1": {"content": "N/A", "page": 34, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "LG", "metadata": {"headings": [{"headings_0": {"content": "LG", "page": 34, "level": 3}}, {"headings_1": {"content": "collections", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Total Revenue 400,000,000 249,426,552 150,573,448 \nAppendix 2: Performance of GOU grants \nNo. Programme Amount not Activities not Purpose and impact of the warranted /partially \\{\\| unimplemented activity implemented", "metadata": {"headings": [{"headings_0": {"content": "LG", "page": 34, "level": 3}}, {"headings_1": {"content": "collections", "page": 34, "level": 3}}, [{"headings_0": {"content": "LG", "page": 34, "level": 3}}, {"headings_1": {"content": "collections", "page": 34, "level": 3}}]], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "I\u2019", "metadata": {"headings": [{"headings_0": {"content": "I\u2019", "page": 35, "level": 2}}, {"headings_1": {"content": "LG", "page": 34, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "AGRO- \n491,609,165 Travel \ninland, To improve the community\u2019s understanding", "metadata": {"headings": [{"headings_0": {"content": "I\u2019", "page": 35, "level": 2}}, {"headings_1": {"content": "LG", "page": 34, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "INDUSTRIALIZATION", "metadata": {"headings": [{"headings_0": {"content": "INDUSTRIALIZATION", "page": 35, "level": 3}}, {"headings_1": {"content": "I\u2019", "page": 35, "level": 2}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Workshops, Meetings of agro-industrialization processes. \nand Seminars, Fuel, Activities were intended to train Small scale Lubricants and Oils, irrigation beneficiary farmers, maintain vehicle Maintenance \u2014 Transport AND this affected farmer trainings, monitoring i Equipment of production activities. \n2 Governance & 111 Not Applicable Not applicable", "metadata": {"headings": [{"headings_0": {"content": "INDUSTRIALIZATION", "page": 35, "level": 3}}, {"headings_1": {"content": "I\u2019", "page": 35, "level": 2}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3] Security", "metadata": {"headings": [{"headings_0": {"content": "3] Security", "page": 35, "level": 2}}, {"headings_1": {"content": "INDUSTRIALIZATION", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 35, "level": 3}}, {"headings_1": {"content": "3] Security", "page": 35, "level": 2}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Allowances \n(Incl. To improve the community\u2019s understanding mobilization & mind- \n720,421,272 Casuals, Temporary, of council and Members of parliament and set change", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 35, "level": 3}}, {"headings_1": {"content": "3] Security", "page": 35, "level": 2}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 35, "level": 3}}, {"headings_1": {"content": "Community", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "allowances),Workshops,", "metadata": {"headings": [{"headings_0": {"content": "allowances),Workshops,", "page": 35, "level": 9}}, {"headings_1": {"content": "sitting", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "bridge the expectations gap. \nWork was not efficiently done in this area due Meetings and Seminars, to lack of facilitation \nTravel inland, Donations \nAllowances workshops were to facilitate , \nactivities of child protection in the district and non-implementation of these activities due to less fund release from donors(UNICEF) affected a number of children OVCs that were to be helped \nnet To improve the district staffs ability to HUMAN CAPITAL", "metadata": {"headings": [{"headings_0": {"content": "allowances),Workshops,", "page": 35, "level": 9}}, {"headings_1": {"content": "sitting", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Allowances", "metadata": {"headings": [{"headings_0": {"content": "Allowances", "page": 35, "level": 3}}, {"headings_1": {"content": "allowances),Workshops,", "page": 35, "level": 9}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "DEVELOPMENT \n103,299,686 Casuals, Temporary, execute allotted tasks to them as well as sitting encourage motivation.", "metadata": {"headings": [{"headings_0": {"content": "Allowances", "page": 35, "level": 3}}, {"headings_1": {"content": "allowances),Workshops,", "page": 35, "level": 9}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "allowances),Workshops,", "metadata": {"headings": [{"headings_0": {"content": "allowances),Workshops,", "page": 35, "level": 9}}, {"headings_1": {"content": "Allowances", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Work was not efficiently done in this area due", "metadata": {"headings": [{"headings_0": {"content": "allowances),Workshops,", "page": 35, "level": 9}}, {"headings_1": {"content": "Allowances", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Meetings", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 35, "level": 3}}, {"headings_1": {"content": "allowances),Workshops,", "page": 35, "level": 9}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "and to lack of facilitation \nSeminars, Travel \ninland,Fuel, Lubricants these activities were basically under Health and Oils \ncare and promotions and their non implementation affected community awareness on the different health promotions and disease prevention. \nand To ensure that the transport infrastructure = 5 INTEGRATED \u201cTr", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 35, "level": 3}}, {"headings_1": {"content": "allowances),Workshops,", "page": 35, "level": 9}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Monitoring", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 35, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "TRANSPORT 51,630,665 Supervision of properly maintained. INFRASTRUCTURE", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 35, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "capitalwork,Maintenance", "metadata": {"headings": [{"headings_0": {"content": "capitalwork,Maintenance", "page": 35, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "This leads to the increased depreciation of the AND SERVICES \n= Buildings and affected infrastructure as proper rehabilitation Structures,Maintenance isn\u2019t done \n\u2014 Transport Equipment \nThese activities were to facilitate supervision of capital projects, maintenance of transport equipment and their non-implementation may affect the quality of capital infrastructures put \\| \nup by contractors. \n6 NATURAL \n0 Workshops, Meetings To improve the entities ability to preserve", "metadata": {"headings": [{"headings_0": {"content": "capitalwork,Maintenance", "page": 35, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 35, "level": 3}}, [{"headings_0": {"content": "capitalwork,Maintenance", "page": 35, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 35, "level": 3}}], [{"headings_0": {"content": "capitalwork,Maintenance", "page": 35, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 35, "level": 3}}]], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "RESOURCES,", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 35, "level": 1}}, {"headings_1": {"content": "capitalwork,Maintenance", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "and Seminars, Beddings, natural resources and environmental impacts", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 35, "level": 1}}, {"headings_1": {"content": "capitalwork,Maintenance", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ENVIRONMENT,", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 35, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 35, "level": 1}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Clothing, Footwear and Work was not efficiently done in this area due CLIMATE CHANGE, \nrelated Services \nLAND AND WATER \nMANAGEMENT \nto lack of facilitation for officials who did", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 35, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 35, "level": 1}}, [{"headings_0": {"content": "ENVIRONMENT,", "page": 35, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 35, "level": 1}}]], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "supervisions", "metadata": {"headings": [{"headings_0": {"content": "supervisions", "page": 35, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 35, "level": 1}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "These activities were to facilitate office hygiene and cleanliness and these may affect \nAppendix 3: Utilisation of warrants \nNo. Programme \nWarrants not Activities affected by the under Reason \nfor the Utilized utilization underutilization of warrants 1 AGRO- \nGeneral Staff Salaries, Agricultural The LG received funds especially INDUSTRIALIZATION 1,531,155,098 Supplies and Services, Other under Microscale irrigation as a Structures - Acquisition \nsupplementary a few weeks to the end of the Financial year and the funds would not easily be absorbed \n2 Governance & \nGeneral Staff Salaries, Salary Arrears Some staff did not apply for their Security 18,953,114 Budgetin \nsalary annual increments \n3 Community Not applicable Not applicable mobilization & mind-", "metadata": {"headings": [{"headings_0": {"content": "supervisions", "page": 35, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 35, "level": 1}}, [{"headings_0": {"content": "supervisions", "page": 35, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 35, "level": 1}}], [{"headings_0": {"content": "supervisions", "page": 35, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 35, "level": 1}}]], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "802,219", "metadata": {"headings": [{"headings_0": {"content": "802,219", "page": 36, "level": 3}}, {"headings_1": {"content": "supervisions", "page": 35, "level": 3}}], "page": 36, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "set change \n4 HUMAN CAPITAL \n904,647,116 General Staff Salaries, Bank Charges Some staff did not apply for their DEVELOPMENT \nand other Bank related costs \nsalary annual increments and the Bank had not withdrawn its bank charges on the different transactions conducted towards the end of the FY \n5 INTEGRATED \nGeneral Staff Salaries, Monitoring Some staff did not apply for their TRANSPORT \n13,735,225 and Supervision of capital work \nsalary annual increments And INFRASTRUCTURE \nsome requests for supervision had AND SERVICES \nnot be paid out since some projects were not yet started on 6 NATURAL \nRESOURCES, 9,238,096", "metadata": {"headings": [{"headings_0": {"content": "802,219", "page": 36, "level": 3}}, {"headings_1": {"content": "supervisions", "page": 35, "level": 3}}], "page": 36, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ENVIRONMENT,", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 36, "level": 3}}, {"headings_1": {"content": "802,219", "page": 36, "level": 3}}], "page": 36, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "CLIMATE CHANGE, LAND AND WATER MANAGEMENT \n7 PUBLIC SECTOR \nGeneral Staff Salaries \nSome staff had not applied for their annual salary increments \nGeneral Staff Salaries, Bank Charges The LG received funds for TRANSFORMATION \n1,267,975,389 and other Bank related costs, Gratuity, pension and others as Pension, Gratuity, Pension and supplementary towards the end of Gratuity Arrears Budgeting \nthe FY and the LG did not pay out since it had not received clearance from Ministry of Public Service to pay out the eligible beneficiaries 8 PRIVATE SECTOR Not applicable \nDEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 36, "level": 3}}, {"headings_1": {"content": "802,219", "page": 36, "level": 3}}, [{"headings_0": {"content": "ENVIRONMENT,", "page": 36, "level": 3}}, {"headings_1": {"content": "802,219", "page": 36, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 36, "level": 3}}, {"headings_1": {"content": "802,219", "page": 36, "level": 3}}]], "page": 36, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "371,438", "metadata": {"headings": [{"headings_0": {"content": "371,438", "page": 36, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 36, "level": 3}}], "page": 36, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Total \n3,746,877,695 \nAppendix 4: Out-puts with a ropriate indicators and targets \nSN Program Sub- PIAP (Program Budget Output Focus/Thematic and Activities \\| Key \narea Is the program Implementation Action other capital performance performance Plan) Output projects/programs indicator(s) indicator A) (B) (\u00a9) (2) \\| appropriate? CE) eo @) \n12-HUMAN 01- 1202010101-Strengthen 000034-Education EDG Feasibility Number of \\| Yes CAPITAL Education,Sp Competence based and Skills \nStudies or \nprojects screened \nDEVELOPMENT orts and skills training Development \nScreening of \n\\| frown Projects \nmonitoring of Number of Yes \nprogrames Monitoring reports \nproduced \nConstruction of a Non Number of \nYes \nResidential Buildings - classrooms", "metadata": {"headings": [{"headings_0": {"content": "371,438", "page": 36, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 36, "level": 3}}, [{"headings_0": {"content": "371,438", "page": 36, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 36, "level": 3}}]], "page": 36, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Bi", "metadata": {"headings": [{"headings_0": {"content": "Bi", "page": 37, "level": 5}}, {"headings_1": {"content": "371,438", "page": 36, "level": 3}}], "page": 37, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "School at Bukwanga constructed \nprimary school \nConstruction of aNon Number of Yes Residential Buildings classrooms \n= \nSchool at Namungalwe constructed \nFr primary school \nConstruction of aNon Number of Yes \nResidential Buildings - classrooms \nSchool at Canon Ibula \nconstructed \nPrimary school I Construction of aNon Number of \nYes \nu \nResidential Buildings - classrooms \nSchool at Ibanda primary constructed", "metadata": {"headings": [{"headings_0": {"content": "Bi", "page": 37, "level": 5}}, {"headings_1": {"content": "371,438", "page": 36, "level": 3}}, [{"headings_0": {"content": "Bi", "page": 37, "level": 5}}, {"headings_1": {"content": "371,438", "page": 36, "level": 3}}]], "page": 37, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "schools", "metadata": {"headings": [{"headings_0": {"content": "schools", "page": 37, "level": 3}}, {"headings_1": {"content": "Bi", "page": 37, "level": 5}}], "page": 37, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "retentions for Percentage Yes construction of \nrentention paid buwolomera primary \nschool \n01-AGRO- 01- 01041202-Farmers 010016-Farmer PDM Parish model activities Percentage of Yes INDUSTRIALIZATI Institutional sensitised on productivity mobilisation and \nconducted, office PDM activities \nON Strengthenin enhancement sensitisation \noperations handled, conducted \ng and technologies \nextension services \n01-AGRO- Coordination \u2014 conducted \n01- o1060203-Enaued 000006-Planning Micro scale irrigation Conducting of ACDP Percentage of Yes INDUSTRIALIZATI Institutional agricultural extension and Budgeting \nactivities ACDP activities \nON Strengthenin supervision system services \nconducted \ng and \ndeveloped and \nCoordination \\| operationalised \n33 \n010017-Machinery Micro scale irrigation Procurement of Small Number of eligible Yes acquisition and \nscale irrigation \nfarmers procured maintenance equipment irrigation equipmet for \nConducting of Number of Yes monitorings Quarterly site \nvisits conducted demonstrations of Number of demo \n09-INTEGRATED 03-Transport 09020401-Capacity of 000017- TRANSPORT Infrastructure existing transport Infrastructure INFRASTRUCTURE and Services infrastructure and Development and AND SERVICES Development\\_\\| services increased. Management 09-INTEGRATED 03-Transport 09020101-Climate proof 260009-Road TRANSPORT Infrastructure strategic transport Maintenance INFRASTRUCTURE and Services infrastructure constructed \nAND SERVICES Development and upgraded. \nirrigation systems \nirrigation systems conducted set up \nURF \nGeneral staff salaries Number of Roads Yes and Engineering \nstaff", "metadata": {"headings": [{"headings_0": {"content": "schools", "page": 37, "level": 3}}, {"headings_1": {"content": "Bi", "page": 37, "level": 5}}, [{"headings_0": {"content": "schools", "page": 37, "level": 3}}, {"headings_1": {"content": "Bi", "page": 37, "level": 5}}], [{"headings_0": {"content": "schools", "page": 37, "level": 3}}, {"headings_1": {"content": "Bi", "page": 37, "level": 5}}], [{"headings_0": {"content": "schools", "page": 37, "level": 3}}, {"headings_1": {"content": "Bi", "page": 37, "level": 5}}], [{"headings_0": {"content": "schools", "page": 37, "level": 3}}, {"headings_1": {"content": "Bi", "page": 37, "level": 5}}]], "page": 37, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "paid", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 38, "level": 1}}, {"headings_1": {"content": "schools", "page": 37, "level": 3}}], "page": 38, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "URF \nMechanized maintenance Number of KMs Yes done on kasambika- maintained \nitanda road, \nURF Periodic road Number of KMs Yes maintenance done on maintained magogo-bwanalira road, \ncompleted \nURF Periodic road Number of KMs Yes maintenance done on maintained Nambale-Buwongo road, \nURF \nPayment of road gangs \nNumber of KMs", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 38, "level": 1}}, {"headings_1": {"content": "schools", "page": 37, "level": 3}}, [{"headings_0": {"content": "paid", "page": 38, "level": 1}}, {"headings_1": {"content": "schools", "page": 37, "level": 3}}]], "page": 38, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "maintained", "metadata": {"headings": [{"headings_0": {"content": "maintained", "page": 38, "level": 3}}, {"headings_1": {"content": "paid", "page": 38, "level": 1}}], "page": 38, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "06-NATURAL 03-Water 06010120-Water 000006-Planning Piped Water General staff salaries Number of water RESOURCES, Resources resources data (Quantity and Budgeting \nsector staff paid ENVIRONMENT, Management & Quality) collected and services \nsalaries \nCLIMATE CHANGE, assessed \nLAND AND WATER \n14-PUBLIC 03-Human 14050603-In- service 010008-Capacity \nSECTOR Resource training programs Strengthening \nTRANSFORMATIO Management developed & implemented \nN \nto enhance skills and \nperformance of public", "metadata": {"headings": [{"headings_0": {"content": "maintained", "page": 38, "level": 3}}, {"headings_1": {"content": "paid", "page": 38, "level": 1}}], "page": 38, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "officers", "metadata": {"headings": [{"headings_0": {"content": "officers", "page": 38, "level": 3}}, {"headings_1": {"content": "maintained", "page": 38, "level": 3}}], "page": 38, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "DDEG \nPayment of Pension and Number of gratuity to retired staff, \nPensioners And retirees paid \nupdating of the pension Number of Yes \\| files pension files \u2014-\\| updated \nsubmitting of files to Number of Yes ministry of public service recruitment files \nfor verification \nsubmited for \nverification \n34 \n9 09-INTEGRATED 03-Transport 14050603-In- service 000017- TRANSPORT Infrastructure training programs Infrastructure INFRASTRUCTURE and Services developed & implemented Development and AND SERVICES Development to enhance skills and Management performance of public", "metadata": {"headings": [{"headings_0": {"content": "officers", "page": 38, "level": 3}}, {"headings_1": {"content": "maintained", "page": 38, "level": 3}}, [{"headings_0": {"content": "officers", "page": 38, "level": 3}}, {"headings_1": {"content": "maintained", "page": 38, "level": 3}}], [{"headings_0": {"content": "officers", "page": 38, "level": 3}}, {"headings_1": {"content": "maintained", "page": 38, "level": 3}}], [{"headings_0": {"content": "officers", "page": 38, "level": 3}}, {"headings_1": {"content": "maintained", "page": 38, "level": 3}}]], "page": 38, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "officers", "metadata": {"headings": [{"headings_0": {"content": "officers", "page": 39, "level": 3}}, {"headings_1": {"content": "officers", "page": 38, "level": 3}}], "page": 39, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[ \n10 16-GOVERNANCE 01- 16060502-Administrative 000014- \nDDEG General staff salaries Number of staff Yes paid salaries \nCo-ordination of Public Number of Yes health trainnings through Trainings on \nthe Health department, , \nPublic health", "metadata": {"headings": [{"headings_0": {"content": "officers", "page": 39, "level": 3}}, {"headings_1": {"content": "officers", "page": 38, "level": 3}}, [{"headings_0": {"content": "officers", "page": 39, "level": 3}}, {"headings_1": {"content": "officers", "page": 38, "level": 3}}], [{"headings_0": {"content": "officers", "page": 39, "level": 3}}, {"headings_1": {"content": "officers", "page": 38, "level": 3}}], [{"headings_0": {"content": "officers", "page": 39, "level": 3}}, {"headings_1": {"content": "officers", "page": 38, "level": 3}}]], "page": 39, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "conducted", "metadata": {"headings": [{"headings_0": {"content": "conducted", "page": 39, "level": 3}}, {"headings_1": {"content": "officers", "page": 39, "level": 3}}], "page": 39, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Operationalisation of Number of Yes Nabitende Banada \nPhysical plans \nPhysical plan Operationalized", "metadata": {"headings": [{"headings_0": {"content": "conducted", "page": 39, "level": 3}}, {"headings_1": {"content": "officers", "page": 39, "level": 3}}], "page": 39, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Conducting", "metadata": {"headings": [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}], "page": 39, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Number of DDEG Yes Environmental screening capital projects \nof DDEG capital projects. with ESIA reports \nDDEG General staff salaries Number of staff Yes AND SECURITY Institutional support services Administrative and \nCoordination enhanced Support Services L \npaid salaries \nPayment of Pension and Number of \nYes gratuity to retired staff. \nPensioners And \nretirees paid Implementation of Internal Audit Yes Internal audit recommendations \\| recommendations implemented Implementation of \nNumber of SOPs Yes Ministry of Health \nimplemented \nCOVID-19 Measures \nwithin the district. \nCommissioning and \nNumber of DDEG Yes launching of PROJECTS \nL \n35 \ngovernments projects. commissioned \nAppendix 5: Implementation of planned outputs \nFully implemented out-puts \nNo. Program Sub-program PIAP-out Budget", "metadata": {"headings": [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}, [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}], [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}], [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}], [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}], [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}], [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}]], "page": 39, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Out-put", "metadata": {"headings": [{"headings_0": {"content": "Out-put", "page": 40, "level": 1}}, {"headings_1": {"content": "Conducting", "page": 39, "level": 1}}], "page": 40, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "12-HUMAN CAPITAL 01- 1202010101- 000034-Education and Skills Development DEVELOPMENT Education,Sports Strengthen \nand skills Competence based \ntraining \n09-INTEGRATED 03-Transport 09020401-Capacity 000017-Infrastructure Development and Management TRANSPORT \nInfrastructure and of existing transport \nINFRASTRUCTURE Services infrastructure and \nAND SERVICES Development services increased. \n06-NATURAL 03-Water 06010120-Water 000006-Planning and Budgeting services RESOURCES, Resources resources data \nENVIRONMENT, Management (Quantity & Quality) \nCLIMATE CHANGE, collected and \nLAND AND WATER \nassessed \n09-INTEGRATED 03-Transport 14050603-In- 000017-Infrastructure Development and Management TRANSPORT Infrastructure and service training \nINFRASTRUCTURE Services programs developed \nAND SERVICES Development & implemented to \nenhance skills and \nperformance of \npublic officers \n36 \nTotal Out-put Total No Number of fully expenditure activities. implemented in the out- activities \\_ UGX \u2018000\u201d put", "metadata": {"headings": [{"headings_0": {"content": "Out-put", "page": 40, "level": 1}}, {"headings_1": {"content": "Conducting", "page": 39, "level": 1}}, [{"headings_0": {"content": "Out-put", "page": 40, "level": 1}}, {"headings_1": {"content": "Conducting", "page": 39, "level": 1}}], [{"headings_0": {"content": "Out-put", "page": 40, "level": 1}}, {"headings_1": {"content": "Conducting", "page": 39, "level": 1}}], [{"headings_0": {"content": "Out-put", "page": 40, "level": 1}}, {"headings_1": {"content": "Conducting", "page": 39, "level": 1}}]], "page": 40, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "624,315", "metadata": {"headings": [{"headings_0": {"content": "624,315", "page": 40, "level": 3}}, {"headings_1": {"content": "Out-put", "page": 40, "level": 1}}], "page": 40, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "68,917 697,188 237,151", "metadata": {"headings": [{"headings_0": {"content": "624,315", "page": 40, "level": 3}}, {"headings_1": {"content": "Out-put", "page": 40, "level": 1}}], "page": 40, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1,627,571", "metadata": {"headings": [{"headings_0": {"content": "1,627,571", "page": 40, "level": 3}}, {"headings_1": {"content": "624,315", "page": 40, "level": 3}}], "page": 40, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Partially Implemented out-puts \nSN Program \nSub-program PIAP (Program Budget \nTotal Out-put Total No activities in the output Number of No of No of activities", "metadata": {"headings": [{"headings_0": {"content": "1,627,571", "page": 40, "level": 3}}, {"headings_1": {"content": "624,315", "page": 40, "level": 3}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Implementation Output expenditure", "metadata": {"headings": [{"headings_0": {"content": "Implementation Output expenditure", "page": 41, "level": 3}}, {"headings_1": {"content": "1,627,571", "page": 40, "level": 3}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "fully partially that were not Action Plan) UGX \u2018000\u201d \nimplemented implemented implemented", "metadata": {"headings": [{"headings_0": {"content": "Implementation Output expenditure", "page": 41, "level": 3}}, {"headings_1": {"content": "1,627,571", "page": 40, "level": 3}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 41, "level": 3}}, {"headings_1": {"content": "Implementation Output expenditure", "page": 41, "level": 3}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "activities activities \u2014 \n1 01-AGRO- 01- 01041202- 010016- 243,611,268 1 0 1 0 INDUSTRIALIZATION Institutional Farmers Farmer \nStrengthening sensitised on mobilisation \nand productivity and \nCoordination enhancement sensitisation", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 41, "level": 3}}, {"headings_1": {"content": "Implementation Output expenditure", "page": 41, "level": 3}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "technologies", "metadata": {"headings": [{"headings_0": {"content": "technologies", "page": 41, "level": 9}}, {"headings_1": {"content": "Output", "page": 41, "level": 3}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2 01-AGRO- 01- 01060203- 000006- 252,325,159 1 0 \\| 1 0 INDUSTRIALIZATION Institutional Enabled Planning and \nStrengthening agricultural Budgeting \nand extension services \nCoordination supervision \nsystem developed \nand \noperationalised \n010017- 302,126,572 3 2 0 1", "metadata": {"headings": [{"headings_0": {"content": "technologies", "page": 41, "level": 9}}, {"headings_1": {"content": "Output", "page": 41, "level": 3}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Machinery", "metadata": {"headings": [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "acquisition \nand \nmaintenance \n\\{ \n3 09-INTEGRATED 03-Transport 09020101-Climate 260009-Road 0 4 2 2 0 TRANSPORT Infrastructure proof strategic Maintenance \nINFRASTRUCTURE and Services transport \nAND SERVICES Development infrastructure \nconstructed and \nupgraded. \n4 14-PUBLIC SECTOR 03-Human 14050603-In- 010008- 20,000,000 3 2 1 0 TRANSFORMATION Resource service training Capacity \nManagement programs Strengthening \ndeveloped & \nimplemented to \nenhance skills and \nperformance of \npublic officers \\| \n5 16-GOVERNANCE 01- 16060502- 000014- 991,400,634 5 4 1 0 AND SECURITY Institutional Administrative Administrative \nCoordination support services and Support \nenhanced \nServices \nTOTAL 1,809,463,633 17 10 06 01 \n37 \nAppendix 6: Utilization of the Wage Budget \nDepartment Name \nApproved Budget Revised Budget Warrant Payments \nAdministration 903,514,439 1,006,114,439 1,006,114,439 998,558,835 Commercial 26,042,000 26,042,000 26,042,000 25,766,315 \nCommunity based services \n140,000,000 140,000,000 140,000,000 140,000,000 \nEducation 15,781,645,891 19,787,463,908 19,787,463,908 19,209,197,294 Finance 110,320,000 110,320,000 110,320,000 110,233,489 Health 8,152,567,268 8,964,367,268 8,964,367,268 8,642,029,878 \nInternal audit \n70,059,000 70,059,000 70,059,000 61,571,183 \n65,000,000 \\| 65,000,000 65,000,000 55,829,271 Natural resources \nPlanning unit \n120,000,000 120,000,000 120,000,000 119,223,282 \nProduction 838,349,532 952,349,532 952,349,532 948,974,989 \n189,000,000 \\| 189,000,000 188,999,998 188,835,213 Statutory bodies \n30,370,000 \\| 30,370,000 30,370,000 28,187,141 Trade, industry and local development \nWorks 190,000,000 \\| sem 190,000,000 185,629,220 26,616,868,130 \\| 31,651,086,147 31,651,086,145 30,714,036,110 Total \n38 \nAppendix 7: Fairness in the distribution of projects \nSN Sub County \nDistrict Sub-county Ranking based Variance/ Need", "metadata": {"headings": [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}, [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}]], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "average Water", "metadata": {"headings": [{"headings_0": {"content": "average Water", "page": 43, "level": 3}}, {"headings_1": {"content": "Machinery", "page": 41, "level": 1}}], "page": 43, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "on need (Rank (the higher the rate coverage starts from 1 variance amount, rate with most the higher the needy) need) \nAmount allocated to % age of amount allocated to the the Sub County Sub County out of the total district grant (get monetary value of project(s) implemented at the sub- county as a percentage of the total \n1 Kidaago 64.00% 38.40% -25.60% 117,791,084 \nNakalama 64.00% 48.80% 2 -15.20% 58,895,542 18% Namungalwe 64.00% 56.70% 3] 730% iitsi\u2014i\u2014iST 0% Nawandala 64.00% 57.20% 0 0% 5 Nawanyinji 64.00% 58.10% 5 -5.90% 0 0% 6 Nakigo 64.00% 70.30% \\| 6 6.30% 58,895,542 18% 7 Nabitende 64.00% 70.30% \\| 7 6.30% 58,895,542 18% 8 Nambale 64.00% 76.30% 8 12.30% 29,447,771 9% 9 Bulamagi 64.00% 99.80% 9 35.80% 0 0% Total water development grant \\| 323,925,481 100% \n39 \nAppendix 8: Timeliness of procurements \nSN Project Name \nDate of \nWas the advert made at the end of the last Contract award Was the contract awarded by \nadverts quarter of the preceding financial year (Yes/No) date \n31\\* October 2022? (Yes/No) \n1 Drilling of Boreholes 10/08/2022 No \n20\" September,2022 = 2 Rehabilitation of Boreholes 10/08/2022 No \n20'\" September, 2022 Yes \n3 Construction of Piped Water Scheme 10/08/2022 No \n20\" September,2022 Yes \\| Borehole pumped Nawandala(phase 2) \n4 Construction of a 4 - Stance lined Pit latrine 08/02/2023 No \n23'd February,2023 \nNakalama Sub county. \n40 \nAppendix 9: Non Functional Existing Water Sources \nS/No Borehole No Village Parish Sub-county Status \n1 DWD 17998 Bulanga Mwendanfuko Namungalwe Needs new cylinder \n2 WDD 18996 \nKawete A \nNamungalwe Namungalwe Needs casting, new cylinder and pump head 3 DWD 22499 \nMadhigadhere Bulowoza \nBulamagi Needs change of system from GI to plastic 4 WDD 1971 Kazigo Naibiri Nambale Needs to change pipes \n- 5 DWD 14644 Mulanga Nawandala Nawandala Needs Change of pipes \n6 CD 3522 Namusiisi Nabitende Nabitende Needs pedestal & casting \n7 DWD\\_ 48396 Nambale T/C Nambale Nambale Burst pipes, needs replacement \n8 WDD 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[{"headings_0": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}, {"headings_1": {"content": "\u00a3207/90/97", "page": 46, "level": 1}}], "page": 46, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Spunj JO JIOUIOSINGSIP 5781 :OT X\u0131puoddy \nAppendix 11: Functionality of PDC \nSN Parish SACCO \nDoes the Were Did the PDC Did the PDC Were How Remarks membership of quarterly prepare prepare quarterly much \nthe Parish meetings parish parish 5 performance funding Development held? priorities and year plan? reports was \ncommittee action plans prepared? received (PDC) include for the FY \nfor the \nthose stipulated 2022/2023? PDC \nin the activities? guidelines? \n\u2014 \n1 \nBWANALIRA BULAMAGI PDM SACCO YES \n2 BULAMAGI BULAMAGI BULAMAGI PDM SACCO YES \n3 BULOWOOZA BULOWOOZA BULAMAGI PDM SACCO YES \nYes only 3 Not provided. Not provided. Only 3 \\| 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}, {"headings_1": {"content": "\u00a3207/90/97", "page": 46, "level": 1}}, [{"headings_0": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}, {"headings_1": {"content": "\u00a3207/90/97", "page": 46, "level": 1}}], [{"headings_0": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}, {"headings_1": {"content": "\u00a3207/90/97", "page": 46, "level": 1}}], [{"headings_0": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}, {"headings_1": {"content": "\u00a3207/90/97", "page": 46, "level": 1}}], [{"headings_0": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}, {"headings_1": {"content": "\u00a3207/90/97", "page": 46, "level": 1}}], [{"headings_0": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}, {"headings_1": {"content": "\u00a3207/90/97", "page": 46, "level": 1}}]], "page": 46, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_| used", "metadata": {"headings": [{"headings_0": {"content": "_| used", "page": 47, "level": 2}}, {"headings_1": {"content": "quarters", "page": 47, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "for information flow 5 year plan by \\| \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "_| used", "page": 47, "level": 2}}, {"headings_1": {"content": "quarters", "page": 47, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 47, "level": 3}}, {"headings_1": {"content": "_| used", "page": 47, "level": 2}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 47, "level": 3}}, {"headings_1": {"content": "_| used", "page": 47, "level": 2}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies en Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 47, "level": 3}}, {"headings_1": {"content": "quarters", "page": 47, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 47, "level": 3}}, {"headings_1": {"content": "quarters", "page": 47, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the used \nfor information flow 5 year plan by preliminary from the PDM the relevant \n1 PDM activities secretariat. actors \n43 \nBUKOYO BUKOYO BULAMAGI PDM SACCO YES \nIWAWU IWAWU BULAMAGI PDM SACCO \nYES \nNAWANYINGI NAWANYINGI NAWANYINGI PDM SACCO YES MAGOGO MAGOGO NAWANYINGI PDM SACCO YES \nBUNYIRO BUNYIRO NAWANYINGI PDM SACCO YES \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}]], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 47, "level": 3}}], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 47, "level": 3}}], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. \nYes only 3 Not provided. Not provided. Only \n750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available \nquarters directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only \n750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the used \nfor information flow 5 year plan by preliminary from the PDM the relevant PDM activities secretariat. actors \n44 \n9 NAKALAMA NAKALAMA NAKALAMA PDM SACCO YES \n\\| \n10 BUSEYI BUSEYI NAKALAMA PDM SACCO \nYES \n11 BUKOONA BUKOONA NAKALAMA PDM SACCO YES \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were \nQuarterly The lack of This is Quarterly \nonly received \nmeetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}]], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant PDM activities secretariat. actors \nYes only 3 Not provided. Not provided, Only 3 750000 Monies were \nQuarterly The lack of This is Quarterly \nonly received \nmeetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}]], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM \\_\\_\\| the relevant PDM activities secretariat. actors \nYes only 3 \\| Not provided. Not provided. \\| Only 3 750000 Monies were \nQuarterly The lack of This is Quarterly \nonly received \nmeetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}]], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \n\\| PDM activities secretariat. actors 750000 \n12 BUKAYE BUKAYE NAKALAMA PDM SACCO YES \nYes only 3 Not provided. Not provided. Only 31 \nMonies \nwere \nQuarterly The lack of This is Quarterly \nonly received \nmeetings as action plans and because of performance \nby PDCs for \nfirst quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}]], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \n13 KABIRA KABIRA NAKIGO PDM SACCO \nused \nfor information flow 5 year plan by \nI preliminary from the PDM the relevant \\| PDM activities secretariat. actors \nYES \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were \nQuarterly The lack of This is Quarterly \nonly received \nmeetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available \nquarters directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \n\\| \n45 \n14 BUSOWOOBI BUSOWOOBI NAKIGO PDM SACCO YES 15 BULUBANDI BULUBANDI NAKIGO PDM SACCO YES \n16 WAIRAMA WAIRAMA NAKIGO PDM SACCO \nYES \n17 BUNYAMA BUNYAMA NAKIGO PDM SACCO \nYES \nNAMUNGALWE NAMUNGALWE WARD NAMUNGALWE TC PDM SACCO \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}]], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "three", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "three", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the used", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "for information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment available \nquarters directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only \n750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the used \nfor information flow 5 year plan by preliminary from the PDM the relevant PDM activities secretariat. actors \n46 \n19 NAWANSENGA NAWANSENGA WARE NAMUNGALWE TC YES PDM SACCO \n20 NAMUNSAALA NAMUNSAALA WARD NAMUNGALWE TC YES PDM SACCO \n21 NAMUNKESU NAMUNKESU WARD NAMUNGALWE TC YES PDM SACCO \n22 NAMUNKANAGA NAMUNKANAGA WARD NAMUNGALWE TC YES PDM SACCO \n23 MWENDANFUKO MWENDANFUKO WARD NAMUNGALWE TC YES PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}]], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Yes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available \nquarters directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \u2014 \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies we Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \\| 1 PDM activities secretariat. actors \n47 \n24 BULUMWAKI BULUMWAKI WARD NAMUNGALWE TC YES PDM SACCO \n25 NAMBALE NAMBALE NAMBALE PDM SACCO \nYES \n26 NASUTI NASUTI NAMBALE PDM SACCO \nYES \n27 MWIRA MWIRA NAMBALE PDM SACCO \nYES \n28 NAIBIRI NAIBIRI NAMBALE PDM SACCO \nYES", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}]], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Yes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available \nquarters directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment available \nquarters directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the used for information flow 5 year plan by preliminary from the PDM the relevant PDM activities secretariat. actors", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "48 \n29 NABITENDE NABITENDE KIDAAGO PDM SACCO YES \n30 KIDAAGO KIDAAGO KIDAAGO PDM SACCO \nYES \n31 KAZIGO KAZIGO KIDAAGO PDM SACCO \nYES \n32 NABITENDE NABITENDE NABITENDE PDM SACCO YES \n33 NALUKO NALUKO NABITENDE PDM SACCO YES \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available \nquarters directed to be proper \nto produce the", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}, [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}]], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "used", "metadata": {"headings": [{"headings_0": {"content": "used", "page": 53, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "for information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "used", "page": 53, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "used", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available \nquarters directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "used", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 53, "level": 3}}, {"headings_1": {"content": "three", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 53, "level": 3}}, {"headings_1": {"content": "three", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "used", "metadata": {"headings": [{"headings_0": {"content": "used", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "for information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "used", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 53, "level": 3}}, {"headings_1": {"content": "used", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 53, "level": 3}}, {"headings_1": {"content": "used", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment available \nquarters directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \n49 \n34 KASAMBIKA KASAMBIKA NABITENDE PDM SACCO YES 35 KABIRA - ITUBA KABIRA - ITUBA NABITENDE PDM SACCO YES \n36 ITANDA ITANDA NABITENDE PDM SACCO \nYES \n37 BUGONO BUGONO NABITENDE PDM SACCO YES \n38 NAWANGAIZA NAWANGAIZA NAWANDALA PDM SACCO YES \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}, [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}]], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 54, "level": 3}}, {"headings_1": {"content": "three", "page": 53, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 54, "level": 3}}, {"headings_1": {"content": "three", "page": 53, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "three", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "three", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "used", "metadata": {"headings": [{"headings_0": {"content": "used", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "for information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \\| Yes only 3 Not provided. Not provided. Only 3 750000 Monies \nwere Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "used", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "used", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "used", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the used \nfor information flow 5 year plan by preliminary from the PDM the relevant PDM activities secretariat. actors \n50 \n39 NAMUSISI NAMUSISI NAWANDALA PDM SACCO YES 40 KIWANYI KIWANYI NAWANDALA PDM SACCO YES 41 KYENDABAWALA KYENDABAWALA NAWANDALA PDM SACCO YES", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}]], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Bo", "metadata": {"headings": [{"headings_0": {"content": "(Bo", "page": 55, "level": 2}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "42 \nBUGONGO NAWANDALA PDM SACCO YES", "metadata": {"headings": [{"headings_0": {"content": "(Bo", "page": 55, "level": 2}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Yes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available \nquarters directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \u2014 \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "(Bo", "page": 55, "level": 2}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 55, "level": 3}}, {"headings_1": {"content": "(Bo", "page": 55, "level": 2}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 55, "level": 3}}, {"headings_1": {"content": "(Bo", "page": 55, "level": 2}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "three", "page": 55, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors \nYes only 3 Not provided. Not provided. Only \\| 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "three", "page": 55, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the \nused \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors On \nYes only 3 Not provided. Not port, 3 750000 Monies were Quarterly The lack of This is Quarterly \nonly received meetings as action plans and because of performance \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper \nto produce the used \nfor information flow 5 year plan by preliminary from the PDM the relevant PDM activities secretariat. actors \n51 \nAppendix 12: Functionality of PDM SACCO Board \nVote Parish Name Name of SACCO \nDate of board member \nDid board members fill expression of interest forms Name appointment Yes/No \nNamungalwe ward Namungalwe T/C PDM SACCO \n2 Iganga\\_\\_\\| Nawanyingi\\_\\_\\| PDMSACCO\\_ \\| \u2014 \n\\|\\_6 Iganga\\_\\_\\_\\| Bwanalira BulamagiPDMSACCO\\_ \\| [yes \n8 Iganga\\_\\_\\_\\| Busowoobi\\_\\_\\|\\_Busowoobi Nakigo PDM SACCO \n9\\| Iganga Nabitende Nabitende Kidaago PDM SACCO \nMwendanfuko Mwendanfuko Ward Namungalwe T/C PDM \n11/07/2022 yes SACCO \n52", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}]], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 13: Non functionality of SACCO committees and sub committees \nVote Name of SACCO Supervisory Executive Loan Sub Production sub Marketing sub Business Finance and Rema Name committee Committee committee Committee Committee Development investment sub rks services sub Committee \nCommittee \nWas it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the \nConstitu committee Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committe \nted? operationa ted? ee ted? ee ted? ee ted? ee ted? ee ted? e \n(yes/No I? \n(yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operation (operatio ) nal? ) nal? ) nal? ) nal? ) nal? al? \nnal or Not (operat (operat (operat (operat (operat (operatio operationa ional or ional or ional or ional or ional or nal or Not \nI) Not Not Not Not Not operation \\| operatio operatio operatio operatio operatio it al) \nnal) nal) nal) nal) Hr nal) H \nIganga Namungalwe Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No \nward \nNamungalwe T/C \nPDM SACCO \nIganga Nawanyingi Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No Nawanyingi PDM \nSACCO \nIganga Mwira Nambale Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No \nPDM SACCO \nIganga Nakalama Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No \nNakalama PDM \nSACCO \nIganga Kyendabawala Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No Nawandala PDM \nSACCO \nm \nIganga Bwanalira Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No \nBulamagi PDM \nSACCO \nIganga Naluko Nabitende Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], "page": 57, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Brass PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], "page": 57, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Iganga Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No \\| SACCO ie \nNakigo PDM \\| Iganga Nabitende Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No Kidaago PDM \nSACCO \nIganga Mwendanfuko Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No Ward \nNamungalwe T/C \nPDM SACCO \nI \n53", "metadata": {"headings": [{"headings_0": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}, [{"headings_0": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}]], "page": 57, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "vS", "metadata": {"headings": [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}], "page": 58, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "pasusor Jou ODDS \nON pasuact] JOU OIIVS \nON essen pasuacr] JOU ODIVS \nON JOU ODDVS \nON pasuaor] JOU ODDVS \nON \\| pasuacr] JOU ODDVS \nON \\| pasuacr] JOU ODDVS \nON \\| Pasuaar] J0U ODDVS \nON \\| pasuaci] JOU ODDVS \nON \\| pasuadr] JOU QDOVS \nON P3SU39] J0U OJIVS \nON pasuacl] JOU ODDVS \nON", "metadata": {"headings": [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}], "page": 58, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ODDVS WGd JON3LISVN VONVLI VONVLI ebuebl 9\u00a2 \\| OJIVS WAd JONALIGVN VENLl- Vulayy vanl\u0131- vulav\u0131 ebueby se OIIVS WAd IQNALIBVN VAISWVSVN VISAS ebuebl pe ODDVS WGd 3QN3LIBVN OANIVN OANIVN ebueby \u00a2\u00a2 ODDVS Wd SGNSLIGVN JANILIEVN JQNILIGVN ebueb] Ze ODIVS Wad OSVVGIN ODIZVy OSIZWA ebueb] TE ODDS Widd OSVVGIN OOVVAIy O9VVval\u0131 ebueb] 0E ODDVS WGd OOVVGIN SGNSLIGVN 3AN3LISVN ebueb] 67 ODDVS Wd JIVEWIVN IMISIVN IMIIVN ebueby gz ODDVS Wdd JIVaNVN VEIMW vuiman ebueby 7z ODIVS Wd IIVaNYN ILNSYN ILNSWN ebueb] 92 OD0VS Wd JIVEWIVN JIVENIVN IIVENVN ebueby SZ pasua9l] J0U OIIVS ON O39VS WAd IL 3MIVONNWYN QUvM MvMWnINne DYVMAINING ebuebl $2 ODDVS Pasus91] J0U OIIVS ON Wid DL IMIVONNWVN GYYM OXNANVGNIMW ONNANVGNIMW ebueb] \u00a2z \\| OD9VS pasuaor] jou ODDVS ON Wdd DL IMIVONNIAVN GYVM VOVNYINAWYN VOVNVINAWVN ebuebl zZ pasuaor] JOU OIIVS ON \\| ODDVS NGd DL IMIVONNIAWN GYM NSDINNWYN NSIANNNVN ebueby Tz \\| ODDVS P3SU391] J0U OJIVS ON NAd IL 3MIVONNWNYN QYVM VIVVSNNWNVN VIVVSNNWVN ebuebl 07 OD0VS pasuadl] OU ODDVS ON WQad IL 3MIVONNWYN 3YVM VONISNVMVN VONISNVMVN ebueb] 6T OD0VS pasuarr] JOU ODDVS ON NAad IL 3MIVONNWNVN QUVM 3MIVONNWVN 3MIVONNWVN ebue\u00df] gt Pasuad!] J0U OJIVS ON pasuar'] JOU ODDVS ON Pasuar] JOU OJIVS ON Pasuas\u0131] JoU OJIVS ON pesuacr] JOU ODDVS ON pasuadr] JOU OIIVS ON P3su391] JoU ODDVS ON pasuadi] JOU OJIVS ON pasuadr] JOU ODDVS ON pasuadl] JOU ODDVS ON pasuadl] JOU ODDS ON P3sU391] JOU OIIVS ON pasusor] Jou ODDVS ON OIIVS WAd OSINVN VIWNVANNE VINVANNE ebuebl ZT \\| OIIVS WAd OSINYN VINVYIVM VAVEIVM ebueb] oT OIIVS WAd O9INYN IaNVan\u0131Nna Ianvan\u0131na e\u00dfue\u00df] ST OJIVS WAd OSINVN ISOOMOSNa IgOOMOSNE ebueb] HI OIIVS NAd OSINVN VAIEVN vYIav\u0131 ebueb] EI OIIVS WIdd VAVIVIYN SAYING 3AvANa eBue\u00df] zT OIJIVS WAd VWVIVAVN VNOONNE VNOOXNE ebueby TT OIIVS WAd VWVIVAVN 1A3SN8 1A3SN8 ebuebl OT ODDVS WGd VINV IWIN VAIVIVVN VAVIVIVN ebueby 6 OIIVS WAd IONIANVMVYN OYIANNE OYIANNE ebueby 8 OD9VS Widd ISNIANVMVN OSO9VN 0909VW ebuedl 7 OJIVS WAd IDONIANVMYN ISNIANVMWN I9NIANVMVN e\u00dfue\u00df] 9 O39VS Wdd ISVIIYINE NMYMI NMVMI ebueb] \u00a2 pasuscr] JOU ODDVS ON OJIVS WQd ISVIAIVINA OAONINE OAOANE ebueb] p \\| pasuaor] you OJIVS ON ODDS Wd IDVWIVINE YZOOMOTNG YZOOMOI1NE ebueb] \u20ac \\| pasuaor] JOU ODDVS ON ODDVS Wad ISVINVINa ISVWIVING lOvVINWING ebueby Z Pasuas\u0131] JOU ODDVS ON O2IVS nad IOvwvIna vunvNnvme ValTvnvma ebueby T \\| \\| (ON/S\u00aeA) \u20ac9T0Z Pe owen sy\u0131eway s\u0131opuaj Aauow suolnY\\}\\}SsUuI S3uUeuyo.DIy Aapun P3.13145169.1 OIIVS au\\} SI OJIVS Jo aweN OWEN Yysied 210A \u2018NS SOJIVS Pasussjun 0\\} Ad 50", "metadata": {"headings": [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}, [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}], [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}], [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}], [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}], [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}]], "page": 58, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "SS", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}], "page": 59, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "pasuact] jOU ODOVS \\| \nON \\| pasuacl] OU OD0VS \nON pasuaar JOU ODDS \nON Pasued!] JOU OIIVS \nON pasueot] JOU ODDVS \nON pasuecry JOU ODDVS \nON \\| \nODDVS WGd VIVONVMVN ODNOSNE OSNOONE ebueb] Zr OIIVS WAd VIVONVMYN VIVMVaVON3AN VIVMVIOVAN3AN ebueb] Tp OIIVS Ad VIVANVMVN IANVMIN IANVMIN ebueb] Ob OJIVS WAd VIVANYMYN ISISNWVN ISISAWVN ebueby 6\u00a2 OD2VS Wd VIVANVMVN VZIVONVMYN VZIVONVMVN ebueb] g\u00a2 ODDVS Wad SGN3LIGVN ONOSNSE ONOONE ebueb] 7\u00a2 \nAppendix 15: Failure to update enterprise and Household registers SN Vote Name \nParish Name \nName of SACCO \\| Number of PDM enterprises \nds Iganga Namungalwe Namungalwe ward 11 \nDoes SACCO maintain updated enterprise and House hold registers \nDoesn't have an updated enterprise and house hold Namungalwe T/C PDM register \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}, [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}], [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}], [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}], [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}], [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}]], "page": 59, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Iganga Nawanyingi Nawanyingi Nawanyingi 11 \nDoesn\u2019t have an updated enterprise and house hold PDM SACCO register\n3. Iganga Mwira Mwira Nambale PDM 18 SACCO\n4. Iganga \nNakalama \nNakalama Nakalama PDM 20 SACCO \n5 Iganga Kyendabawala Kyendabawala Nawandala 11", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Doesn\u2019t have an updated enterprise and house hold", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "register", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 9}}, {"headings_1": {"content": "SS", "page": 59, "level": 1}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Doesn\u2019t have an updated enterprise and house hold", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 9}}, {"headings_1": {"content": "SS", "page": 59, "level": 1}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "register", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 9}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Doesn\u2019t have an updated enterprise and house hold PDM SACCO register", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 9}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Iganga Bwanalira Bwanalira Bulamagi PDM 18 SACCO\n7. Iganga Naluko Naluko Nabitende PDM 11 SACCO\n8. Iganga Busowoobi Busowoobi Nakigo PDM 11 SACCO\n9. Iganga Nabitende Nabitende Kidaago PDM 18 SACCO\n10. Iganga Mwendanfuko Mwendanfuko Ward 11", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 9}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Doesn\u2019t have an updated enterprise and house hold register \nDoesn\u2019t have an updated enterprise and house hold", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 9}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "register", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Doesn\u2019t have an updated enterprise and house hold register \nDoesn't have an updated enterprise and house hold register \nDoesn\u2019t have an updated enterprise and house hold \\| Namungalwe T/C PDM register \nSACCO \n56 \nAppendix 16: Failure to select and implement prioritized/flaqship projects Vote Name Parish Name \nName of SACCO \n:", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}, [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}]], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}], "page": 61, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4 \n5 \nList of projects How many How many of the implemented per enterprises are in enterprises are farming SACCO the SACCO enterprises \nPoultry, Fruits and", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}]], "page": 61, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Vegetable", "metadata": {"headings": [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}], "page": 61, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Hotculture, and Coffee Diary, Coffee \nHotculture, and Coffee \n16 tganga 2 BwanaliraBulamagippmsacco \u2014\\_ \\|1\u00b0 IB 7 \nPiggery. \nFish, and Coffee \nHotculture, Dairy and Fish \nPDM SACCO Piggery. \n57", "metadata": {"headings": [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}, [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}]], "page": 61, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Isingiro District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Isingiro District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index 98bb6bf3c7a51221655d6e287a9230c58ebb154c..0000000000000000000000000000000000000000 --- a/reports/Chunks/Isingiro District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF ISINGIRO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORI GINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], "page": 1, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}]], "page": 1, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], "page": 2, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TG Eon eer ii ceeere eee eeeeree ee \nOPTION \n1 nun eens aa ance a dna narmennencmmnnamoreacceanan seins einnemnibomnonccacensne \nBe AUTO 1 steerer etc eRe CoacNCaCEAE, \nBER AUS MET TE ne 1 \n14 \u201aKiplermerlatien Eriihe Apprevee Bird \u201eu 1 2.0 Management of the Government Salary Payroll......uueaeseeeeeenenesenenneneneennenennnnnnnnnn 6 BEIDE 0 > IPG Ee \n9 ce tte ss tas tt toon \n3.0 \nChange in Accounting Treatment for Non-current Assets... 9 DIBER MEI UGE 9 ssamnscamanna rage nens roe aE ERROR ET Eee \n4.0 Implementation of Key Government Grants/Programmes .......n.nnuaennnenennennennenenennnennn 9 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 9 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Progran................... 15 Mat ELBA DEREISSTENT ol All \n15 ase enEeEen \n4.4 Development Response to Displacement Impacts Project... 16 4.5 Micro Scale Irrigation............easeeesesssesnsesesnennnnnennensnnenennanennnnnnnnenenennannnnnnnnnennennnnnennnan 19 4.6 \nUganda Support to Municipal Infrastructure Development, Additional Financing ........ 20 ar 4er DREI 21 SITE DO IE EN ern 22 \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS .....nenenen 22 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .....uene 23 \nEHER BERDETING RESPONSTBILTNES \n24 \u201eeen anne REPORT.ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............neenennenennns 24 \n50 \nImplementation of the Parish Devel\u00f6pment Model ........0.00memmmeeeeunenseonenn rennen 24 IE EA BEN I ee 32", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "ORI GINAL COPY", "page": 1, "level": 3}}]], "page": 2, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "List", "metadata": {"headings": [{"headings_0": {"content": "List", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 2}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 3, "level": 3}}, {"headings_1": {"content": "List", "page": 3, "level": 3}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Acronyms", "metadata": {"headings": [{"headings_0": {"content": "Acronyms", "page": 3, "level": 6}}, {"headings_1": {"content": "of", "page": 3, "level": 3}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[Acronym \\_\\| Meaning \n\\| Tr Local Government 5", "metadata": {"headings": [{"headings_0": {"content": "Acronyms", "page": 3, "level": 6}}, {"headings_1": {"content": "of", "page": 3, "level": 3}}, [{"headings_0": {"content": "Acronyms", "page": 3, "level": 6}}, {"headings_1": {"content": "of", "page": 3, "level": 3}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "District \na. \nv & \\_ GoU Government of Uganda \n\\_\\_\\_\\_\\| Capital System \\| \\_ \nHCMS Human Management \n\\| \nEEE \ntepals \n1 ICT Information and Communication Technology \nINTOSAI \nInternational Organization of Supreme Audit Institutions \nIPPS \nIntegrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions \n\\| \nLGFAM", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}, [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}], [{"headings_0": {"content": "DLG", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronyms", "page": 3, "level": 6}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}, {"headings_1": {"content": "DLG", "page": 3, "level": 1}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "LGFAR \nLocal Government Financial and Accounting Manual, 2007 \nls", "metadata": {"headings": [{"headings_0": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}, {"headings_1": {"content": "DLG", "page": 3, "level": 1}}, [{"headings_0": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}, {"headings_1": {"content": "DLG", "page": 3, "level": 1}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority \n\\| \n\\| \nLLG \nLower Local Governments \n\\| \nLR \\| Local Revenue \nMDAs Ministries, Departments and Agencies MoES Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}, [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}], [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}], [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}], [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "| Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 1}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 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{"headings_1": {"content": "MoFPED", "page": 3, "level": 1}}, [{"headings_0": {"content": "MoGLSD_", "page": 3, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 1}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Government", "metadata": {"headings": [{"headings_0": {"content": "Government", "page": 3, "level": 3}}, {"headings_1": {"content": "MoGLSD_", "page": 3, "level": 1}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \nMoLG Ministry of Local \n\\_ \nNAA \nNational Audit Act \nNTR Non-Tax Revenue \n\\_\\_\\| \nef \nOAG \nOffice of the Auditor General \nPBS \\| Program Budgeting System \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Government", "page": 3, "level": 3}}, {"headings_1": {"content": "MoGLSD_", "page": 3, "level": 1}}, [{"headings_0": {"content": 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Auditor General,2023", "type": "heading"}}, {"content": "Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "PCA", "page": 3, "level": 3}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_\\| Deduction System \\_ ee \\| \\| \nPDMS Payroll Management \n\\_- \nse, \nPDU \nProcurement & Disposal Unit \n- PFMA Public Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "PCA", "page": 3, "level": 3}}, [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "PCA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "PCA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, {"headings_1": {"content": "PCA", "page": 3, "level": 3}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| PFMR", "metadata": {"headings": [{"headings_0": {"content": "| PFMR", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Public Finance Management Regulations \nPPDA \nPublic Procurement & Disposal of Public Assets \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| PFMR", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}, [{"headings_0": {"content": "| PFMR", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}], [{"headings_0": {"content": "| PFMR", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 3}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PFMR", "page": 3, "level": 3}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \nTSA Treasury Single Account \n\\| \n/ \\| \u201cBee ee unter ae \n\\| TSSA\\_\\_ Treasury Sub Single Account \nUBA \n\\| Association 2... nn Bu", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PFMR", "page": 3, "level": 3}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PFMR", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PFMR", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PFMR", "page": 3, "level": 3}}]], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Uganda Banker\u2019s", "metadata": {"headings": [{"headings_0": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UCF Uganda Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Consumer a \u2014", "metadata": {"headings": [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], "page": 3, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \nUCLA Uganda and Lender's Association : \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF ISINGIRO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Isingiro 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 Isingiro 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": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}, [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}]], "page": 3, "document_name": "Isingiro 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's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \n1.0 Implementation of the Approved Budget \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 Isingiro District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.110,941,968,196 out of which UGX. 83,022,999,242 was warranted as shown below; \nOut of the total warrants of UGX.83,022,999,242, I reviewed the utilisation of warrants worth UGX.65,053,003,160 (78%) as shown in the table below; \nDetails \nActual Cumulative Actual Cumulati expenditure (UGX) expenditure \nve Yage out of total warrants Wage expenditure \nTheme area-PDM expenditure audited \nFocus area-Education grant - Formerly SFG \nObservation \nRecommendat", "metadata": {"headings": [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}, [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}], [{"headings_0": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, {"headings_1": {"content": "| Uganda Banker\u2019s", "page": 3, "level": 3}}]], "page": 4, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| ion", "metadata": {"headings": [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}], "page": 6, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.1 [1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local revenue of UGX.1,290,420,001 however; by the end of the year, UGX.1,819,465,873 had been collected representing 141% performance. The summary is in the table below and the details are in Appendix 1. \nN \\| Source \\| Approved Actual Variance o budget Collections \n1 Tax 644,294,000 667,777,648 -23,483,648 Revenues \n2 Non-Tax aD \\| 1,151,688,225 -505,562,224 Revenues \nTotal 1,290,420,001 1,819,465,873 - 529,045,872 \nThe DLG over collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1. \nThe Accounting Officer attributed over collection of local revenue to good leadership and favourable political climate. \n112 Performance of GOU warrants (Transfers from Treasu \u2014 and other Government units) \nThe DLG had an approved budget of UGX.81,203,533,369 to implement the various programmes, out of which UGX.81,203,533,369 was warranted representing 100% performance. \nThe performance of warrants for each of the programmes is shown in Appendix 2(a) \n1.3 Performance of External Assistance \nI advised the The entity had an approved budget for external assistance of Accounting UGX. 28,448,014,826 from the various programmes however, no Officer \nto funds were warranted to the entity. \nengage the relevant \nThe UGX. 28,448,014,826 that was not warranted was meant for development activities which were either partially or not implemented at all. partners from Refer to Appendix 2(b) \ntheir \nNo Observation Recommendat ion \n1.4 \\| Utilization of Warrants \nI advised the Out of the total warrants of UGX.83,022,999,242 availed during Accounting", "metadata": {"headings": [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}, [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}], [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}], [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}], [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}], [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}], [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}], [{"headings_0": {"content": "| ion", "page": 6, "level": 5}}, {"headings_1": {"content": "Consumer a \u2014", "page": 3, "level": 4}}]], "page": 6, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the Year, fe ene eee ee dele Officer to ensure", "metadata": {"headings": [{"headings_0": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}, {"headings_1": {"content": "| ion", "page": 6, "level": 5}}], "page": 7, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "in un-utilized warrants o 3,125,315, 3(b) representin , Bunt me ones utilization of 96% as shown in Appendix 3(a) and \nactivities are The warrants that were not utilized were meant for the following rolled over to key activities that were partially or the next budget not implemented at all. Refer to Appendix 3(b). \nfor a As a result of failure to utilise warrants; \no The health workers in Health centres were not trained \n\u2019 which affected service delivery \nT informedi the o Failure to sensitize citizens on the roles of councillors\u2019 \nresults in expectation gaps between the citizens and the \nAccounting . leaders. \nOfficer that I would engage The Accounting Officer explained that the unutilized warrants the Accounting were as a result of Delayed availability of warrants and cash \nOfficer \naf limits. Warrants/cash limits mainly were for the recruitment of \nstaff and for the projects which were already on the project MoFPED \nfs \naccounts. \nalways authorise . the warrants and cash limits in time to enable \nutilisation of funds. \n\\| \n1.5 Appropriate\\_performance indicators and targets in the \nwork plans \nRegulation 11 (2) b of the Public Finance Management \nRegulations, 2016 states that the work plan of a vote shall \nindicate the key performance indicators to be used to gauge the", "metadata": {"headings": [{"headings_0": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}, {"headings_1": {"content": "| ion", "page": 6, "level": 5}}, [{"headings_0": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}, {"headings_1": {"content": "| ion", "page": 6, "level": 5}}], [{"headings_0": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}, {"headings_1": {"content": "| ion", "page": 6, "level": 5}}], [{"headings_0": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}, {"headings_1": {"content": "| ion", "page": 6, "level": 5}}], [{"headings_0": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}, {"headings_1": {"content": "| ion", "page": 6, "level": 5}}]], "page": 7, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "outputs.", "metadata": {"headings": [{"headings_0": {"content": "outputs.", "page": 7, "level": 4}}, {"headings_1": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}], "page": 7, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Part 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 \nNo Observation Recommendat ion \nTable showing performance indicators and targets \nCateg No. No No. of No of Expenditur \nory of of of Activiti activities e Amount \noutpu outp activ es with without (UGX) \nts uts ities clear clear \nsam in perfor performan \npled the mance ce \noutp indicat indicators \nuts ors and and \nri6 targets targets \n0 \n20,537,284, \n922 \n20,537,28 \n4,922 \n1.6 Implementation of outputs \nI assessed the implementation of five (5) outputs with sixteen I advised the (16) activities worth UGX.20,537,284,922 that were fully Accounting quantified and noted that; \nOfficer to put in place measures Four (04) outputs with ten (10) activities and expenditure to address the worth UGX.2,043,458,849 were fully implemented. \nchallenges that led to the partial One (01) output with six (06) activities worth implementation UGX.18,493,826,073 were partially implemented. Out of 16 of the activities activities, the entity fully implemented 10 activities; six (06) and ensure their activities were partially implemented. \nfull", "metadata": {"headings": [{"headings_0": {"content": "outputs.", "page": 7, "level": 4}}, {"headings_1": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}, [{"headings_0": {"content": "outputs.", "page": 7, "level": 4}}, {"headings_1": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}], [{"headings_0": {"content": "outputs.", "page": 7, "level": 4}}, {"headings_1": {"content": "the Year, fe ene eee ee dele Officer to ensure", "page": 7, "level": 2}}]], "page": 7, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], "page": 8, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets Category No. No of No.of No No Expenditure of of activit Activi of of Amount (UGX) outputs out ies in ties acti acti \nput the fully viti viti \ns output imple es es \nass s ment part not \ness ed ially imp \ned imp lem \nlem ent \nent ed \ned \nFully 4 10 10 0 2,043,458,849 implement \ned outputs \nPartially 1 6 0 18,493,826,073 implement \ned outputs \nTotal 5 \\| 16 10 6 20,537,284,922 \nPartial/Non-implementation of planned activities implies that the \nNo Observation Recommendat ion \nThe Accounting Officer noted the observation. \n1.7 Delivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF \nI sampled two (02) out of five (05) activities with a total expenditure of UGX.27,258,800. The significant findings are provided in the table below; \nActivity \nTotal Pictoria Summary of Audit details expenditu I findings conclusion re (UGX) evidenc (Time, \ne \nQuality, Quantity, Cost and Functionality \nIntegr Routine \n5,000,000 Could Maintenance Works were ated manual \nnot was carried satisfactory Transp maintenance \naccess out as planned \nort \nthe road according to Infrast \nsince it the physical ructur \ngot cut progress \ne and \noff by report. \nServic \nes Routine URF 22,258,800 mechanized \nmaintenance \nof Kiyenje- \nKibib- \nfloods. \nAt the time of At the time of inspection the inspection the road works road works were were completed and completed and work was Rwamacumu work was satisfactory", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}, [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}]], "page": 8, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 8km satisfactory road", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], "page": 9, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1.7.2 The service delivery under focus areas \nI sampled Sixteen (16) out of Twenty (20) activities in Four (4) focus areas with a total expenditure of UGX.1,962,767,048 for physical inspection to assess key service delivery indicators. Appendix 4 shows a summary of my key observations; details are \nin Section 3.0 of this", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}, [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}]], "page": 9, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nIsingiro DLG had a wage budget of UGX.38,614,148,350, out of which UGX.38,420,185,863 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo \\_\\| Observation Recommendation 2.1 Utilization of the Wage Budget \nI advised the Isingiro DLG had an approved wage budget of UGX.25,625,476,967, Accounting Officer to and obtained supplementary funding of UGX.12,988,671,383 resulting ensure that all into a revised wage budget of UGX.38,614,148,350 which was all warranted funds are warranted. \nutilised. \nOut of the total warrants, UGX.38,420,185,863 was utilized by the DLG resulting in un-utilized warrants of UGX.193,962,487 representing utilization of 99% as summarized in the table below and detailed in Appendix 5. \nApprov Supple Revise Warrant Paymen Unspent ed menta d s UGX. ts UGX. Balance Budge ry Budge UGX. t UGX. UGX. t UGX. \n25,62,5 12,988, 38,614, 38,614,1 38,420,1 193,962,4 476,967 671,38 148,35 48,350 85,863 87 3 \n0 \nFrom the analysis, I noted that; \n\u00ab There was an under absorption of UGX.193,962,487 from the", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}, [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}], [{"headings_0": {"content": "implementation.", "page": 8, "level": 2}}, {"headings_1": {"content": "outputs.", "page": 7, "level": 4}}]], "page": 10, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "supplementary funding", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding", "page": 10, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 8, "level": 2}}], "page": 10, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 \n2.2 Validation of employees on the entity payroll \nI advised the The District had 3214 employees on the IPPS payroll of which 3190 Accounting Officer to (99%) were fully verified, and 24(1%) did not show up. \nundertake the", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding", "page": 10, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 8, "level": 2}}], "page": 10, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], "page": 10, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following observations were made; \ne Initiate a process a) Out of 3190 (99%) employees appeared for the validation \nof deleting these exercise and presented all the pre-requisite documents to confirm \nnames on the their existence and regularity of recruitment. \npayroll. For staff on transfer of b) A total of 24(1%) employees on the payroll did not appear for \nservice, the the validation and were confirmed to have exited the District due \nAccounting \nto: death, dismissal, abscondment, retirement, transfer of Officer should \naffected staff should immediately be made \nby management so as to have them access \nthe payroll. \ne To engage the affected staff and ensure \nthat employee records are duly updated and brought to the attention of the Ministry of Public Service within a specified timeline for appropriate action.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}, [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}]], "page": 10, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details \nI advised the A total of 28lemployees on the payroll had inconsistencies in their Accounting Officer to dates of birth, captured in the payroll and data captured by NIRA on engage the affected the National IDs. The information is critical in the identification of an staff and ensure that individual. \nemployee records are duly updated and Inconsistent information undermines the integrity of the District's brought to the records and may complicate the employee service history and attention of the retirement procedures. Where the errors in dates of birth increase the Ministry of Public length of service, it may lead to the irregular extension of employee Service withn a service. \nspecified timeline for appropriate action. The Accounting Officer acknowledged the observation and explained \nthat management normally followed the guidance from Ministry of \nPublic Service regarding effecting changes in dates of birth on the \npayroll.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], "page": 11, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Review of the DLG Staff Establishment I advised the Review of the establishment revealed; Accounting Officer to engage the District Out of 498 approved positions, a total of 295 positions were filled Service Commission, leaving a gap of 203 vacant positions. the Ministry of Public Service and MoFPED The entity did not have an approved and costed staff establishment to have the vacant for primary, secondary and tertiary institutions while the staff positions filled. I structure for health facilities issued by Ministry of Health was not further advised the incorporated into the district approved structure. Accounting Officer to engage the Ministry I noted a The Accounting explained that the District had staff list for all categories although they were not consolidated. She promised to consolidate staff lists in the required format EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. My opinion is not modified with respect to this matter. OTHER MATTER In addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; 4.0 Implementation of Key Government Grants/Programmes In an effort to assess service delivery,", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}, [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}], [{"headings_0": {"content": "following;", "page": 10, "level": 1}}, {"headings_1": {"content": "supplementary funding", "page": 10, "level": 1}}]], "page": 11, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component) Drilling of production wells 2", "metadata": {"headings": [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}], "page": 13, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Rehabilitation of Rwacece GFS 1 \n1 TOTAL 29 29 \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 guidelines. \nThe following were my observations; \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \n\u00b0 I noted that all the budgeted funds of UGX.1,846,043,624 were warranted and utilised. \nI noted that 8 out of 8 (100%) of the projects in the water grant work plan were in the approved five-year development plan.", "metadata": {"headings": [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}, [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}]], "page": 13, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I noted that there was fairness in distribution of projects and that one seed school and one health centre under UGFIT projects had been provided with water sources that were accessible by the local community. \nMy review of procurement files revealed that all the project procurements were undertaken following procurement guidelines as required by the PPPDA Act. \nI reviewed project files for all the projects in the district and noted that they had engineering designs approved by the Ministry of Water and Environment as per the guidelines. \nA review of payment vouchers revealed that expenditure of UGX.1,846,043,624 was fully accounted for at the close of the financial year because there were supporting documentation to confirm occurrence such as payment certificates, payment sheets, receipts and reports. \nI reviewed the district asset register against the implemented projects and noted that all the projects had been recorded in the asset. \n4.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.1.3 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \nThe proposed investments are derived from the approved LG Development Plan. prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \nprovides an indicative list of capital investments and other development activities to be funded. \nstipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning of Isingiro DLG and noted the following; \nAn analysis of the water budget allocations for the Sub counties revealed that the District allocated funds based on the water need ranking. A summary is shown in the table below. \nSN Category \nSub County Budget Ranking based Rank", "metadata": {"headings": [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}, [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}], [{"headings_0": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, {"headings_1": {"content": "following;", "page": 10, "level": 1}}]], "page": 13, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "+e", "metadata": {"headings": [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}], "page": 14, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 County with most Kakamba SC allocation \n2 Sub County with least Mbaare SC allocation \nAmount on need interpretation \n1 \nMost needy by rank \u2014 12 \nLeast needy by rank \nOne (1) on-going UGFIT project (health centre upgrade) had been provided with water sources that were accessible by the local community. Details are in the table below; \nS/N UGIFT Project \nWater source place Community (name) and Audit \nand status \naccessibility to water s Conclusion status \nN Ruborogota Seed School Not yet completed but Student and community Project \nwater allocated and in \nconsidered \nuse under water grant \nw Busheka Health center Rain water supply Community in Endiizi Project \n111 system allocated county considered under water grant \na As a result, UGIFT projects had water and surrounding communities to benefit from water sources that accompany the projects. \nThat all 5 the projects had their procurement contracts awarded by 31\u00b0 October e", "metadata": {"headings": [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}, [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}], [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}], [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}], [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}], [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}], [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}]], "page": 14, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022. Refer to the table below; \nS/N \\| Procuremen Subject of Contractors Amount Remarks \nt Ref procurement Name \n1 ISIN837/WRK Rehabilitation of Block 366,030,378 Advert and S/2022- Rwacece and Technical \naward done on 2023/00006 Kashumba water services \n30th June 2022 supply system and 31st October 2022", "metadata": {"headings": [{"headings_0": {"content": "+e", "page": 14, "level": 2}}, {"headings_1": {"content": "component) Drilling of production wells 2", "page": 13, "level": 1}}], "page": 15, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "respectively", "metadata": {"headings": [{"headings_0": {"content": "respectively", "page": 15, "level": 1}}, {"headings_1": {"content": "+e", "page": 14, "level": 2}}], "page": 15, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 ISIN837/WRK drilling of Mama Bore 83,785,900 Advert and S/2022- production wells in Wells \naward done on 2023/00007 Kagango -Kabingo \n30th June 2022 sub sounty and 31st October 2022 respectively \n3 ISIN837/WRK Construction of Block 725,022,000 Advert and $/2022- Kakamba water Technical \naward done on 2023/00005 supply services \n30th June 2022 and \n31st October 2022 respectively \n4 ISIN/560/SRV Design of Asense 73,750,000 Advert and $/2022- Kyabahesi- Services \naward done on 2023/00001 Nyakakoni-Masha \n30th June 2022 and \n31st October 2022 respectively ISIN837/WRK Construction of 5 Epic Fine 25,514,146 Advert and S/2022-2023 stance latrine at Services and \naward done on Nakivale Market Contractors \n30th June 2022 place Ltd and 31st October 2022 respectivel 1,273,102,424 \n4.1.5 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \ne Training of water user committees as one of the eligible activities to be implemented. \ne All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \nI reviewed the implementation of the Grant activities and noted the following; \nReview of reports submitted to MWE revealed that all 22 water sources (100%) e \nof the existing water sources and 22 of the new sources and were tested as per the results approved by the ministry of water and Environment as summarised in the table below and all water was found to be suitable. \nS/N Category Number Percentage Percentage Percentage Percenta of water required to actually untested ge of sources be tested tested \nsuccessfu (a) b (a-b) I tests. 1 Existing 22 20% 20% Nil 100%", "metadata": {"headings": [{"headings_0": {"content": "respectively", "page": 15, "level": 1}}, {"headings_1": {"content": "+e", "page": 14, "level": 2}}, [{"headings_0": {"content": "respectively", "page": 15, "level": 1}}, {"headings_1": {"content": "+e", "page": 14, "level": 2}}], [{"headings_0": {"content": "respectively", "page": 15, "level": 1}}, {"headings_1": {"content": "+e", "page": 14, "level": 2}}], [{"headings_0": {"content": "respectively", "page": 15, "level": 1}}, {"headings_1": {"content": "+e", "page": 14, "level": 2}}], [{"headings_0": {"content": "respectively", "page": 15, "level": 1}}, {"headings_1": {"content": "+e", "page": 14, "level": 2}}]], "page": 15, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], "page": 16, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[2 \\| New projects \\| 22 100% 100% Nil 100% 4.1.6 Preparation and Submission of Quarterly reports Sec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. I noted that the entity submitted performance reports for 4 of the quarters after the deadlines given for submission of the reports as shown in the table below; No Details Deadline for submission Actual date \\| Comment submission 1 Quarter One 10'\" October, 2022 13\" January 20223 delayed 2 Quarter Two 10\" January, 2023 27\" January 2023 delayed Le Quarter Three 10%\" April, 2023 25\" May 2023 delayed 4 Quarter Four \\| 10\" july, 2023 \\| 15\" August 2023 delayed Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. The Accounting Officer explained that the delay was due to the breakdown of the IFMS system which made it difficult to submit without a systems generated receipt. Recommendation I advised the Accounting Officer to liaise with the MoFPED to rectify the system challenges and ensure that the quarterly reports are submitted on time. Water Actual Pictorial evidence Recommendation Projects/ facilities Expenditure Drilling of 2 83,785,900 The Accounting production wells in Officer was Rwanjogyera and commended for the Kabingo sub county good performance. drilling done, pump testing done, water quality done. Waiting installation of other items Rehabilitation and 366,030,691 The Accounting extension of Officer was Rwacece commended for the good performance. work done and completed 449,816,591 4.1.8 Preparation and Submission of Quarterly reports Section 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}, [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}]], "page": 16, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. 10th April and 10th July for Quarter four.", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], "page": 17, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I noted that the entity submitted performance reports for 4 of the quarters after the deadlines given for submission of the reports as shown in the table below; \nDetails \nDeadline for submission Actual date of Comment o \n1 Quarter One 10\" October, 2022 \n2 Quarter Two 10\" January, 2023 \nsubmission \n13\" January 20223 delayed 27\" January 2023 delayed \nRecommendation \nI advised the Accounting Officer to liaise with the MoFPED to rectify the system challenges and ensure that the quarterly reports are submitted on time. \n4.2 Implementation 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. \nI noted that Isingiro District did not receive funding for implementation of UGIFT programmes for the period under review. \n4.2.1 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.2.2 activities \nI undertook procedures for projects implemented in the FY 2021/22 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI noted that the entity started construction of Ruborogota Seed School on 30/12/2019 and the completion date was 30/12/2020 as per the Contract agreement however, physical inspection revealed that the project had not been completed although the facilities were under use. The inspection findings are contained in Appendix 6. \nDelays in completion of works affects service delivery. \nThe Accounting Officer explained that the delay in completion was due to slow works by the Contractor. \nRecommendation \nI advised the Accounting Officer to engage the contractor and ensure that all works are complemented to enable better service delivery. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}, [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}]], "page": 17, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "oe I noted that the District maintains an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development Grant. e I noted that 6 Projects/programs worth UGX.1,778,331,393 were screened for likely environmental and social impacts, and all had environment and social management plans, prescribed mitigation measures were implemented. oe I noted the Local Government incorporated education development grants project activities totalling UGX.1,778,331,393 into the district plans and budgetary framework. A review of the budget allocations of Education Development grant revealed that o UGX.1,689,414,823 (95%) was allocated for capital development works and UGX.88,916,569 (5%) was allocated for investment service costs. oe All the budgeted funds of UGX.1,778,331,393 were warranted and spent. I reviewed the annual approved work plans, budget and IFMS payment files and e noted that the entity paid a sum of UGX.1,778,331,393 to Projects/programs that were approved. I further inspected the Projects/programs and found that they were existent. oe I reviewed the procurement files for the six (6) education development grants projects and noted that the procurements were conducted in line with the procurement guidelines. o A review of the entity workplans, budgets, progress reports and procurement records revealed that the entity spent funds on only eligible activities as per the guidelines. oe I observed that Project Management Committees and Procurement Committees of 5 Projects/programs sought guidance from the district specialists for contracts worth UGX.1,778,331,393. oe I noted that all the Projects/programs were signed with Particular condition of contract clause. o I noted that for 6 Projects/programs worth UGX.1,778,331,393, contract managers were appointed from user groups or sector specialists and were sufficiently supervised by their respective user committees. e I noted that expenditure amounting to UGX.1,778,331,393 was supported with invoices, receipts, delivery notes, Good received Notes, rendering the expenditure completely vouched. oe I noted that six (6) Projects worth UGX.1,778,331,393 were reviewed and payments certified by the Internal auditor. e I noted that six (06) projects worth UGX.1,778,331,393 were monitored by the LG and recommendations implemented by the DLG. 4.4 Development Response to Displacement Impacts Project Implementation of the Development Response to Displacement Impacts Project Below is a breakdown of the planned and actual activities that were implemented using the grant. SN Project Component Planned Actual Variance quantity quantity 1 Social and Economic Services Infrastructure 1 1 0 2 Sustainable Environmental Management 2 2 0 3", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}, [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}]], "page": 19, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e I noted that in the financial year 2021/2022, the district received UGX.19,287,962,479 meant for implementation of 139 subprojects and all the funds were spent without any outstanding balance. \noe I noted that there was no funding for health centres whose construction was completed and were non-functional. \ne I noted that 9 procurements worth UGX.2,724,381,758 were cleared by the subproject Community Project Management Committees and Community Procurement Committees. These procurements were undertaken by the communities and the selected contractors were accepted by the OPM. \noe I noted that 9 procurements worth UGX.2,724,381,758 were awarded to contractors who had capacity as required by the procurement selection criteria. \ne I observed that Community Procurement Committees (CPCs) of Nine (09) subprojects under SESI sub component sought guidance from the district procurement officers in the evaluation and award of infrastructural contracts worth UGX.14,002,458,594 as guided by procurement specialists from OPM. \ne I noted that (05) subprojects worth UGX.138,140,128 had been completed and the contract manager had visited the sites four months prior to our inspection. \ne I noted that the CPMCs for 5 subprojects submitted monthly physical progress reports as per the guideline. \nI noted no delays in disbursement of funds by OPM to subprojects. \ne \noe I noted that 10 implementing partners had been reinstated and UGX.1,415,608,778 had been transferred to them for 30 projects which were all", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 16, "level": 4}}, {"headings_1": {"content": "respectively", "page": 15, "level": 1}}], "page": 20, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], "page": 20, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.4.2 Areas of improvement \nI reviewed the budget performance of Isingiro District and noted the following; \ne Out of approved allocation of UGX.24,586,623,000 for the FY 2022/23, only UGX.3,038,478,029 (12%) was warranted leading to a\\_ shortfall of UGX.21,548,144,971. Out of the total warrants, UGX.3,038,478,029 (12%) was disbursed to the sub projects, resulting in full disbursement of funds as shown in the table below: \nPSP Purpose Budgeted Released Variance in Expenditur Unabsorbed amount UGX amount by releases e \nOPM UGX \nSocial and 24,256,238,872 2,530,741,630 21,725,767,242 0 2,530,741,630 Economic \nServices \nInfrastructure \n2 Sustainable 82,640,128 82,640,128 0 82,640,128 0 Environmental \nManagement \nLivelihoods 111,000,000 \\| 111,000,000 0 111,000,000 0 Program \nDRDIP 358,744,000 314,096,279 44,647,721 314,096,279 \\| 0 Total 24,548,144,971 \\| 3,038,478,029 21,770,414,96 SER \nOperations \\| \\| 3 7 0 \nunderfunding, the district was unable to fully implement; \noe 1 infrastructural subproject. \ne 2 sustainable environmental management subprojects. \nThe Accounting Officer explained that the late release of funds for the projects caused the delay of the start of design and construction of Kahirimbi-Kyakabindi- Ngarama water supply and sanitation scheme of UGX.2,530,741,630. Works are ongoing and soon reaching completion. The contractor was advised to request for the funds basing on the certificates of completed works. \nFailure to absorb released funds affects the attainment of the program objective of providing support to the poor and vulnerable people in the refugee hosting areas. \nRecommendation \nI advised the Accounting Officer to ensure that the remaining projects are completed to ensure timely service delivery. \n4.4.5 Implementation of project activities \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}, [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}]], "page": 20, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "This implies that the program objective of providing services to the community was not achieved within the financial year for the partially implemented sustainable environmental management subprojects and Infrastructure subproject. \nThe Accounting Officer explained that the disbursed funds were for the Design and construction of Kahirimbi-Kyakabindi-Ngarama water supply and sanitation scheme of UGX.2.5BN), which is currently on-going and soon reaching completion, he further explained that implementation of livelihood activities follows seasons setup the groups withdraw and utilize funds which were for cultivation the remaining funds are for harvesting and post-harvest handling whose seasons had not yet reached. Recommendation \nI advised the Accounting Officer to ensure that all projects are fully implemented. 4.4.6 Implementation of environment and social management plans \nSection 4.2 of the DRDIP Operation Manual, 2019 provides for an Environmental and Social Management Framework (ESMF). The ESMF provides for the identification of likely environmental and social impacts, development of environment and social management plans, identification of appropriate mitigation measures as well as methods of monitoring and reporting of mitigation implementation with a view of achieving a sustainable socio economic development. \nI reviewed subprojects implemented in the current and prior years and noted that 9 subprojects that received funding totalling UGX.3,038,478,029 had no environment and social management plans as detailed in Appendix 8. \no UGX.5,550,000 was paid out from 9 subprojects for the implementation of ESMP and the work is not yet done. \no No funds were paid out for SENRM subprojects for implementation of ESMP since the projects were already environmental projects. \nNo funds were paid for ESMP in the same location. \no \nNo funds were paid from the revolving funds for ESMP works. Non-implementation of environment and social management plans could undermine achievement of a sustainable socio economic development. \nThe Accounting Officer took note of the audit observation. \nRecommendation \nI advised the Accounting Officer to ensure speedy implementation of environment and social management plans of the planned projects. \n4.4.7 Inspection for service delivery projects implemented in FY 2021/22 and", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}, [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "projects", "page": 16, "level": 4}}]], "page": 22, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/23", "metadata": {"headings": [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], "page": 22, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled one (01) Sub project with a total expenditure of UGX.2,530,741,630 to \nIsingiro District budgeted and received UGX.412,755,196 (100%), to implement the following activities. \nCategory Activity Planned Actual quantity quantity 1 Complementary services Training of farmers 49 49 Awareness of local leaders \nConducting farm visits \nSetting up demo farms \nThe following were my observations; \n4.5.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}, [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}]], "page": 22, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Isingiro District warranted all the budgeted funds for the year and all were spent \u00b0 \non complementary activities. \nI noted that all the warranted funds were utilised by the entity on eligible activities. \nA review of the district budget and departmental work plan revealed that there were no variances between the budgeted amount and the required program percentage allocation for complementary services. \nI also noted that the outputs for complementary activities were adequately quantified in the work plan and monthly program activity reports to the Accounting Officer were also prepared as required. \nI noted at the time of audit that 5 out of 5 planned irrigation equipment had been delivered to selected Demonstration sites and all of which had been funded by the district. \nA review of the procurements undertaken revealed that the district complied with the selection criteria for the lowest priced technically responsive bid. \nI noted that 5 irrigation equipment were supplied and delivered on time and the supplier offered training and technical support in the Demonstration sites during the warranty period. \nI noted that all the UGX.412,755,196 of payments for the program related activities examined were fully accounted for at the time of audit. \n4.6 Uganda Support to Municipal Infrastructure Development, Additional", "metadata": {"headings": [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}, [{"headings_0": {"content": "2022/23", "page": 22, "level": 6}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}]], "page": 23, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], "page": 23, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Uganda Support to Municipal Infrastructure Development (USMID-AF) Program is a World Bank/IDA project, which is expected to run up to 2022/2023 to Support Municipal Infrastructure Development Program and Refugee Hosting Districts. The I developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. I made the following observations; 4.6.1 Positive observations I noted the following areas where management had commendable performance; oe I observed that the district entered into a participating agreement with MLHUD on the 13\u2122 August 2018 as required. e I observed that eleven (11) USMID projects/subprojects worth UGX.32,095,691,765 were implemented and all the projects/subprojects were captured in the entity work plans and budgets for the financial year under review.. I observed that the district met the minimum access conditions for the grant. e e The District technical team identified and prioritized gaps in the community based services, and prioritized specific infrastructure to be funded. J observed that the district had an ESMP for the running projects. e e I noted that all the budgeted funds of UGX.39,315,662,396 for USMID AF activities were warranted. e I sampled 4 projects worth UGX.16,888,867,032 from the procurement plan for the financial year 2021/2022 noted that the contracts were signed on their respective due dates e I noted that the entity did not incur any ineligible expenditure in the year and MLHUD/PS/ST approved the technical specifications of procured tooling. e I noted that for nine (09) subprojects worth UGX.32,095,691,765, contract management teams were constituted and contract management files were maintained. e A review of expenditure records revealed that payments amounting to UGX.17,566,657,531 were supported with the necessary documents, such as interim certificates, receipts, vouchers, invoices and others. I noted that there were no unpaid certified payments for completed works at the e time of audit. e I observed that output/outcome/Impact Monitoring Report, and Investment Inventory Reports were prepared and submitted to MLHUD. e I noted that five (05) subprojects worth UGX 20,129,239,409 implemented the recommendations made by the M&E team. 4.6.2 Areas of improvement I noted the following areas where the District needs improvement; 4.6.3 Inspection for service delivery in I reviewed the MOES release schedules to schools and the IFMS payment file for the year and noted the following; oe Two (02) schools were over paid UGX.2,600,000 while nine (09) Schools were under paid by UGX.3,354,802. oc Two (02) USE", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}, [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}]], "page": 23, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls 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": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], "page": 26, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District's internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District's 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's report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}, [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}], [{"headings_0": {"content": "Financing", "page": 23, "level": 2}}, {"headings_1": {"content": "2022/23", "page": 22, "level": 6}}]], "page": 26, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 27, "level": 1}}, {"headings_1": {"content": "Financing", "page": 23, "level": 2}}], "page": 27, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been \n5.1.1 Positive Observations \nI noted the following areas were the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 27, "level": 1}}, {"headings_1": {"content": "Financing", "page": 23, "level": 2}}, [{"headings_0": {"content": "beneficiaries.", "page": 27, "level": 1}}, {"headings_1": {"content": "Financing", "page": 23, "level": 2}}]], "page": 27, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e UGX.131,074,193 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation. \no UGX.13,100,000,000 was transferred to 131 SACCOs with evidence of submission of attestation form to the Secretariat. \noe The District Roads Committee was fully constituted. \no All the 131 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation. \noe A review of the District budget and work plans revealed that all priorities received from Sub Counties were incorporated in the entity\u2019s budget/work plan. \no My review of the administrative units of the District revealed that it had 131 Parishes and all were funded in the financial year. \noe I observed that Isingiro DLG Core Implementation team was fully constituted as per the guideline and prepared quarterly performance reports. \noe The trainings of trainers (Core Implementation team), local experts and households were carried out. \noe I noted that all the 10 sampled SACCOs received funds after signing PRF financing agreements. \noe I noted that all the 10 sampled SACCOs held their first general meeting Imonth after their regisitration and also conducted training of members during the the", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 27, "level": 1}}, {"headings_1": {"content": "Financing", "page": 23, "level": 2}}], "page": 28, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meeting.", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 28, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 27, "level": 1}}], "page": 28, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe I noted that all the 10 sampled SACCOs had fully constituted boards and held", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 28, "level": 6}}, {"headings_1": {"content": "beneficiaries.", "page": 27, "level": 1}}], "page": 28, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regular meetings.", "metadata": {"headings": [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], "page": 28, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e I noted that all the 10 sampled SACCOs had operational bank accounts and the sigantories are the ones approved in the board resolutions. I noted that all the 10 sampled SACCOs selected flagship projects in line with the oe guidelines. e I noted that 197 Enterprise groups in 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). e I noted that 20 beneficiaries from 10 sampled SACCOs received UGX.20,000,000 which was equivalent to what was indicated in the SACCO records. oe I inspected projects of 20 beneficiaries and noted that they were all implemented in line with the guidelines. 5.1.2 Areas of Improvement I noted the following areas were the District needs improvement; 5.1.3 Planning and Budget Performance I reviewed the Isingiro District approved work plan and budget for PDM activities and Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; e No funds were disbursed to any of the 131 SACCOs in the 1\\* Quarter yet UGX.3,275,000,000 was expected per quarter. oe All the 131 SACCOs received PRF of UGX.3,275,000,000 in the 2\u2122 Quarter. oe All the 131 SACCOs received UGX.6,550,000,000 in the 3 Quarter. e 131 SACCOs received a sum of UGX.6,550,000,000 instead of UGX.3,275,000,000 quarterly disbursements in the 4 Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby 131 SACCOs received part of the disbursement for the previous quarters in the 4\" quarter as shown in the table below; Date of No. of PDM Amount paid on the Remarks release SACCOs paid on date\u2019 UGX\u2019 the date Qi - 0 No funds released 12/10/2022 3,275,000,000 Timely release IQ \\|- No release - Q4 20/04/2023 3,275,000,000 27/06/2023 131 3,275,000,000 Late release \\| 30/06/2023 131 3,275,000,000 Late release TOTAL 13,100,000,000 Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. The Accounting Officers explained that the mandate to release funds lies with the MoFPED. Recommendation I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. 5.1.3.2 Disbursement of Parish Revolving Fund Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank", "metadata": {"headings": [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}, [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}]], "page": 28, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.2 \nReview of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer e \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}, [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}], [{"headings_0": {"content": "regular meetings.", "page": 28, "level": 6}}, {"headings_1": {"content": "meeting.", "page": 28, "level": 6}}]], "page": 30, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}], "page": 30, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e \ninternal control systems. \ne The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for e \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \ne 9 out of 10 did not have Marketing management of PDM committees, and funds. \ne 10 out of 10 did not have Business \nDevelopment services, Finance, \nProduction and investment sub \nCommittees. Appendix 14 \nFailure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer to ensure \nthe PDM SACCO Leaders to elect the \nmissing committees and \nsubcommittees. \n\\_\\{ \n\\| \n5.2.1 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}, [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}]], "page": 30, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 \nPRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nThe Accounting Officer explained that PDM SACCOs are unique SACCOs in nature from the main stream SACCOs and get operational guidelines from the Central Government. Apparently, no guidance has been issued in regard to Registration. She promised to bring this to the attention of the Ministry of local government and Trade. \nUpdate of SACCO e8 out of 10 SACCOs did not have I advised the", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}, [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 30, "level": 8}}, {"headings_1": {"content": "regular meetings.", "page": 28, "level": 6}}]], "page": 31, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Enterprise and updated PDM member registers Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], "page": 32, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Household contrary to the guidelines. Appendix to ensure that the Registers 15(b). PDM member register is updated Failure to update PDM member registers as required by the may result to extending PRF loans to guidelines. ineligible beneficiaries leading to failure to achieve pillar objectives. The Accounting Officer explained that she will advise PDM SACCOs to have their membership registers periodically updated with immediate effect. 5.2.2 PDM SACCO Operations Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u00ae June 2023 require that; The identification of subsistence households shall be carried out using the wealth e ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LCi chairpersons. e Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). SN Activity Observations Recommendation Loan Application and e 4 beneficiaries in 2 Parishes who I advised the Accounting Approval Process accessed loans before 5 June Officer to ensure that all 2023 were not selected through approved beneficiaries are the PDMIS. Details are in included on the PDMIS. Appendix 16(a) Failure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. The Accounting Officer explained that there was delayed deployment of the PDMIS-FIS system and even when it was launched, the system had many issues and disruptions and hence some PDM Beneficiaries were manually vetted and approved. However, we are currently inputting all manually vetted and approved beneficiaries", "metadata": {"headings": [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}, [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}], [{"headings_0": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, {"headings_1": {"content": "(DCDO).", "page": 30, "level": 8}}]], "page": 32, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "comply.", "metadata": {"headings": [{"headings_0": {"content": "comply.", "page": 34, "level": 1}}, {"headings_1": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}], "page": 34, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5.2.3 \nat Utilization of PRF Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures like seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "comply.", "page": 34, "level": 1}}, {"headings_1": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}, [{"headings_0": {"content": "comply.", "page": 34, "level": 1}}, {"headings_1": {"content": "Enterprise and updated PDM member registers Accounting Officer", "page": 32, "level": 1}}]], "page": 34, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 34, "level": 8}}, {"headings_1": {"content": "comply.", "page": 34, "level": 1}}], "page": 34, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe 9 beneficiaries in 9 PDM SACCOs had implemented different projects. Refer to Appendix 17. \nFailure to implement the funded project undermines the achievement of PDM objectives. \nThe Accounting Officer attributed this to people\u2019s attitude as trainings were done appropriately and hoped the members had grasped the material content. \nRecommendation \nI advised the Accounting Officer to closely monitor the implantation of these projects by the beneficiaries to ensure compliance with the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 34, "level": 8}}, {"headings_1": {"content": "comply.", "page": 34, "level": 1}}, [{"headings_0": {"content": "following;", "page": 34, "level": 8}}, {"headings_1": {"content": "comply.", "page": 34, "level": 1}}], [{"headings_0": {"content": "following;", "page": 34, "level": 8}}, {"headings_1": {"content": "comply.", "page": 34, "level": 1}}], [{"headings_0": {"content": "following;", "page": 34, "level": 8}}, {"headings_1": {"content": "comply.", "page": 34, "level": 1}}]], "page": 34, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ea Pe", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], "page": 34, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ants ORIGINAL COPY AUDITOR GENERAL \n27\" December, 2023 \nList of Appendices \nAppendix 1: Performance of Local Revenue \nApproved \nActual \nNo Source \nbudget Collections Variance Reasons for under/over collection \nTax Revenues \n1 Local Services Tax \n150,000,000 254,485,414 \n2 Land fees \n100,000,000 22,007,466 \\| \n3 Business Licenses \n163,224,420 362,998,740 \n\\| \n", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}, [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}]], "page": 34, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Increase in staff from NGOs and staff in the district \\| 77,992,534 Lack of land board to a", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- ae U BOlSEuaN, IngIERESe: Ir DNEISER Tan NIE", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4 Other tax revenues \n171,069,580 \n912,300 170,157,280 Prolonged draught and foot and mouth disease \n5 Other licenses \n60,000,000 16,759,203 43,240,797 Political interference \nNon-Tax Revenues = 6 Rent \n7 Sale of goods and services \n644,926,000 1,084,908, 137 \n8 Miscellaneous receipts \n66,780,088", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}, [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}]], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Vigilance in collection and political will\n- Vigilance in collection and political will", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nLocal hotel tax \nVigilance in collection and political will \n1,200,001 10,614,525 - 10,614,525 \n= \n1,290,420,001 1,819,465,873 (529,045,872) \nAppendix 2(a): Performance of GOU warrants \nAPPROVED S/N Programme \nBUDGET \nWarrants (UGX) % Funding = \n1 AGRO-INDUSTRIALIZATION 5,761,869,195 5,761,869,195 100 \nSUSTAINABLE \nPETROLEUM \n2 DEVELOPMENT 600,001,000 600,001,000 100 \n3 TOURISM DEVELOPMENT 1,200,000 1,200,000 100 \nNATURAL \nRESOURCES, \n4 ENVIRONMENT, CLIMATE 4,193,135,903 4,193,135,903 100 CHANGE, L \n5 PRIVATE SECTOR DEVELOPMENT 16,697,600 16,697,600 100 \nINTEGRATED \nTRANSPORT \n6 INFRASTRUCTURE AND 4,102,426,824 4,102,426,824 100 SERVICES \nd DIGITAL TRANSFORMATION 131,074,193 131,074,193 100 \\| \n8 HUMAN CAPITAL DEVELOPMENT 50,092,508,078 50,092,508,078 100 \nPUBLIC \nSECTOR \n9 391,414,953 391,414,953 100 TRANSFORMATION \nCOMMUNITY MOBILIZATION AND \n10 4,886,612,966 4,886,612,966 100 MINDSET CHANGE \n4 GOVERNANCE AND SECURITY 9,816,325,597 9,816,325,597 100 \nDEVELOPMENT \nPLAN \n12 1,210,267,060 1,210,267,060 100 IMPLEMENTATION \nTOTAL 81,203,533,369 81,203,533,369 100 \nAppendix 2(b): Performance off External Assistance \nSIN Programme 9 \n1 AGRO-INDUSTRIALIZATION \nAmount not Activities not Purpose of the Warranted implemented unimplemented activity \n3,304,310,001 Providing Extension Institutional strengthening services to farmers \nand Coordination \n2 SUSTAINABLE PETROLEUM DEVELOPMENT 202,933,948", "metadata": {"headings": [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}, [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}], [{"headings_0": {"content": "ea Pe", "page": 34, "level": 1}}, {"headings_1": {"content": "following;", "page": 34, "level": 8}}]], "page": 35, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bern Sen", "metadata": {"headings": [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], "page": 37, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Stakeholder Management \nNATURAL RESOURCES, ENVIRONMENT, 3 \nCLIMATE CHANGE. L \nINTEGRATED TRANSPORT 4 \nINFRASTRUCTURE AND SERVICES \n5 HUMAN CAPITAL DEVELOPMENT 6 GOVERNANCE AND SECURITY \nTOTAL \nAppendix 3(a): Utilisation of Warrants \nTo improve land 3,071,122,744 Land management \nDa \ncm \nImproving the road AiG ATG 162 \nRoad Malntenance . \nnetwork in the District \noo levels 8,037,420,752 Recruitment of Staff \n2,190,781,219 Sensitization of newly To improve Administration elected councillors \nin the district \n28,448,014,826 \nS/N \nProgramme Warrants (UGX) Expenditure Unutilized Warrants % Utilization \n1 AGRO-INDUSTRIALIZATION 5,761,869,195 2,459,354,194 3,302,515,001 \nSUSTAINABLE PETROLEUM os 600,001,000 397,067,052 202,933,948 DEVELOPMENT \n3 TOURISM DEVELOPMENT \nBm. 20 1,200,000 NATURAL RESOURCES, \n4 ENVIRONMENT, CLIMATE 4,193,135,903 1,113,992,337 3,079,143,566 CHANGE, L \n5 PRIVATE SECTOR DEVELOPMENT 16,697,600 17,666,800 -969,200 \n34 \nINTEGRATED TRANSPORT \nINFRASTRUCTURE AND SERVICES 4,102,426,824 20,909,625,472 -16,807,198,648 \n7 DIGITAL TRANSFORMATION 131,074,193 131,074 103s ee 00 8 HUMAN CAPITAL DEVELOPMENT 50,092,508,078 43,603,617,178 6,488,890,900", "metadata": {"headings": [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}, [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}], [{"headings_0": {"content": "Bern Sen", "page": 37, "level": 2}}, {"headings_1": {"content": "ea Pe", "page": 34, "level": 1}}]], "page": 37, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| PUBLIC SECTOR", "metadata": {"headings": [{"headings_0": {"content": "| PUBLIC SECTOR", "page": 38, "level": 6}}, {"headings_1": {"content": "Bern Sen", "page": 37, "level": 2}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TRANSFORMATION 391,414,953 425,897,301 -34,482,348 09 \nCOMMUNITY MOBILIZATION AND \n10 MINDSET CHANGE 4,886,612,966 125,866,905 4,760,746,061 \n11 GOVERNANCE AND SECURITY 9,816,325,597 9,429,383,714 386,941,883 Pr wen DEVELOPMENT PLAN 3,029,732,933 Le 1,284,138,875 1,745 594,058 42 i", "metadata": {"headings": [{"headings_0": {"content": "| PUBLIC SECTOR", "page": 38, "level": 6}}, {"headings_1": {"content": "Bern Sen", "page": 37, "level": 2}}, [{"headings_0": {"content": "| PUBLIC SECTOR", "page": 38, "level": 6}}, {"headings_1": {"content": "Bern Sen", "page": 37, "level": 2}}], [{"headings_0": {"content": "| PUBLIC SECTOR", "page": 38, "level": 6}}, {"headings_1": {"content": "Bern Sen", "page": 37, "level": 2}}]], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 38, "level": 4}}, {"headings_1": {"content": "| PUBLIC SECTOR", "page": 38, "level": 6}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "83,022,999,242 79,897,684,021 3,125,315,221 sen \nAppendix 4(a): Activities partially or not implemented at all S/N", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 38, "level": 4}}, {"headings_1": {"content": "| PUBLIC SECTOR", "page": 38, "level": 6}}, [{"headings_0": {"content": "TOTAL", "page": 38, "level": 4}}, {"headings_1": {"content": "| PUBLIC SECTOR", "page": 38, "level": 6}}]], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 38, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 38, "level": 4}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Unutilized Activities affected by the Reason for the underutilization of Warrants under utilization warrants", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 38, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 38, "level": 4}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tr GRO-INDUSTRIALIZATION", "metadata": {"headings": [{"headings_0": {"content": "Tr GRO-INDUSTRIALIZATION", "page": 38, "level": 3}}, {"headings_1": {"content": "Programme", "page": 38, "level": 1}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 SUSTAINABLE PETROLEUM DEVELOPMENT \n3 TOURISM DEVELOPMENT \n4 NATURAL RESOURCES, ENVIRONMENT, CLIMATE", "metadata": {"headings": [{"headings_0": {"content": "Tr GRO-INDUSTRIALIZATION", "page": 38, "level": 3}}, {"headings_1": {"content": "Programme", "page": 38, "level": 1}}, [{"headings_0": {"content": "Tr GRO-INDUSTRIALIZATION", "page": 38, "level": 3}}, {"headings_1": {"content": "Programme", "page": 38, "level": 1}}], [{"headings_0": {"content": "Tr GRO-INDUSTRIALIZATION", "page": 38, "level": 3}}, {"headings_1": {"content": "Programme", "page": 38, "level": 1}}]], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "CHANGE, L", "metadata": {"headings": [{"headings_0": {"content": "CHANGE, L", "page": 38, "level": 1}}, {"headings_1": {"content": "Tr GRO-INDUSTRIALIZATION", "page": 38, "level": 3}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PRIVATE SECTOR DEVELOPMENT \nINTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES", "metadata": {"headings": [{"headings_0": {"content": "CHANGE, L", "page": 38, "level": 1}}, {"headings_1": {"content": "Tr GRO-INDUSTRIALIZATION", "page": 38, "level": 3}}, [{"headings_0": {"content": "CHANGE, L", "page": 38, "level": 1}}, {"headings_1": {"content": "Tr GRO-INDUSTRIALIZATION", "page": 38, "level": 3}}]], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,302,515,001 Providing Extension | released late", "metadata": {"headings": [{"headings_0": {"content": "3,302,515,001 Providing Extension | released late", "page": 38, "level": 1}}, {"headings_1": {"content": "CHANGE, L", "page": 38, "level": 1}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_ services Funds were \nto farmers \n202,933,948 Allowances to aid operations Stakeholder Management \n1,200,000 Conservation of wildlife \nBudget cuts \n3,079,143,566 Land management \nTo improve land management", "metadata": {"headings": [{"headings_0": {"content": "3,302,515,001 Providing Extension | released late", "page": 38, "level": 1}}, {"headings_1": {"content": "CHANGE, L", "page": 38, "level": 1}}, [{"headings_0": {"content": "3,302,515,001 Providing Extension | released late", "page": 38, "level": 1}}, {"headings_1": {"content": "CHANGE, L", "page": 38, "level": 1}}], [{"headings_0": {"content": "3,302,515,001 Providing Extension | released late", "page": 38, "level": 1}}, {"headings_1": {"content": "CHANGE, L", "page": 38, "level": 1}}]], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "-969,200", "metadata": {"headings": [{"headings_0": {"content": "-969,200", "page": 38, "level": 2}}, {"headings_1": {"content": "3,302,515,001 Providing Extension | released late", "page": 38, "level": 1}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Be", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Road Maintenance", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "35 \nHUMAN CAPITAL DEVELOPMENT \nPUBLIC SECTOR TRANSFORMATION \nCOMMUNITY MOBILIZATION AND MINDSET CHANGE \nGOVERNANCE AND SECURITY \n12 DEVELOPMENT PLAN IMPLEMENTATION \n6,488,890,900 Recruitment of Staff", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}, [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}]], "page": 38, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Recruitment of Staff", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], "page": 39, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n4,760,746,061 Recruitment of Staff \nDelayed availability of warrants and cash limits. Warrants/cash limits for this activity were provided on 27th June 2023 \nDelayed availability of warrants and cash limits. Warrants/cash limits for this activity were provided on 27th June 2023 \nDelayed availability of warrants and cash limits. Warrants/cash limits for this activity were provided on 27th June 2023 \n386,941,883 Sensitization of newly elected Delayed procurement of service providers councillors for the workshops sensitization 1,745,594,058 Management of the District Budget cuts \naccounts \nTOTAL 3,125,315,221 \nAppendix 5: Service delivery under focus areas \nFocus Area \nSummary Of Findings (Time, Quality, Quantity, Cost Implication And Functionality) \neConstruction of Isingiro central market and Kyabuzare Delay in completion of works could affect market, works were slow with a few materials and staff on service delivery. \nsite. \neThe Resource center at the district was not complete. \ne Construction of 6gravel roads(Kamutiganzi-Karyamenvu- Rushasha-Ndayanjojo)30.2km work was ongoing but about 3km section from Ndayanjojo bridge. Shoddy work was noted as a result of poor drainage. \ne Construction of 8sealed roads(7.09km). Only 1ikm had received stone dust with no sign that the contractor will complete the works. Only 4 staff were noted with a few \n36 \nFocus Area \nSummary Of Findings (Time, Quality, Quantity, Cost Implication And Functionality) \n\\| equipment. \nAt The Time Of Inspection 2/12/2023, 3equipment had Work done was satisfactory. been delivered on 3 Irrigation demonstration sites", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}, [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}], [{"headings_0": {"content": "Be", "page": 38, "level": 2}}, {"headings_1": {"content": "-969,200", "page": 38, "level": 2}}]], "page": 39, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sampled.", "metadata": {"headings": [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}], "page": 40, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "At The Time Of Inspection on 2/12/2023, Works Had been Work done was satisfactory. completed with satisfacto \nWorks satisfactory \nAppendix 6: Utilization of the Wage Budget \nConstruction of Kahirimbi water supply is ongoing \nSatisfactory and on schedule \nDepartment Approved Supplementary Revised Budget \nUnspent Name Budget UGX. UGX. UGX. Warrants UGX. Payments UGX. Balance S/N \nUGX. \nL 1 Administration 1,693,461,874 24,000,000 1,717,461,874 1,717,461,874 1,717,453,801 8,073 2 Finance 243,887,699 22,000,000 265,887,699 265,887,699 265,797,791 89,908 3 Statutory Bodies 285,211,818 30,000,000 315,211,818 315,211,818 315,211,818 0 4 Production 976,730,924 751,175,284 1,727,906,208 1,727,906,208 1,727,906,208 0", "metadata": {"headings": [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}, [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}], [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}], [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}], [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}], [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}], [{"headings_0": {"content": "sampled.", "page": 40, "level": 1}}, {"headings_1": {"content": "Be", "page": 38, "level": 2}}]], "page": 40, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "u 5 Health", "metadata": {"headings": [{"headings_0": {"content": "u 5 Health", "page": 40, "level": 4}}, {"headings_1": {"content": "sampled.", "page": 40, "level": 1}}], "page": 40, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7,300,974,776 4,154,692,891 11,455,667,667 11,455,667,667 11,343,114,564 112,553,103 6 Education 14,014,524,272 7,755,603,208 21,770,127,480 21,770,127,480 21,699,664,979 70,462,501 \nn 284,624,468 721,998 \n7 Roads 203,646,466 81,200,000 284,846,466 284,846,466 je \\| 8 Water 47,600,041 10,000,000 57,600,041 57,600,041 57,381,180 218,861 9 Natural Resources 394,287,263 \n394,287,263 394,287,263 384,289,776 9,997,487 10 Community Based 201,715,184 160,000,000 361,715,184 361,715,184 361,715,184 0 [45 11 Planning 143,920,527 143,920,527 143,920,527 143,920,527 0 Audit 81,592,945 81,592,945 81,592,945 81,571,020 21,925 13 Trade 37,923,178 37,923,178 37,923,178 37,534,547 388,631 \\| \n37", "metadata": {"headings": [{"headings_0": {"content": "u 5 Health", "page": 40, "level": 4}}, {"headings_1": {"content": "sampled.", "page": 40, "level": 1}}, [{"headings_0": {"content": "u 5 Health", "page": 40, "level": 4}}, {"headings_1": {"content": "sampled.", "page": 40, "level": 1}}], [{"headings_0": {"content": "u 5 Health", "page": 40, "level": 4}}, {"headings_1": {"content": "sampled.", "page": 40, "level": 1}}], [{"headings_0": {"content": "u 5 Health", "page": 40, "level": 4}}, {"headings_1": {"content": "sampled.", "page": 40, "level": 1}}]], "page": 40, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| TOTAL", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL", "page": 41, "level": 5}}, {"headings_1": {"content": "u 5 Health", "page": 40, "level": 4}}], "page": 41, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "metadata": {"headings": [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], "page": 41, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 7: Status of implementation of UGIFT activities for Financial year 2021/22 \nNo. Program Activity details Expenditure Pictorial evidence Summary of Audit conclusion Manageme me Amount findings (Time, nt (UGX) Quality, Quantity, Response Cost \nand \ni 4 UGIFT = \u2018Construction \nof Ruborogota 2,090,390,500 =e \nseed school. \nStart date: 30/12/2019. \nPicture \nEnd date: 30/12/2020. \nProcurement No: MOES/WORKS/UGIFT/18- 19/00000119. \n38 \nFunctionality) \nFacilities are, under Ferse Works still Management 7 use since remain incomplete. did not 9/05/2023.However, o Certificate of respond. Electricity connection completion has \nhas not been done in \nnot been issued \nthe ICT block as well although the \ninstallation of taps in \nthe sinks, Furniture facilities are \nbeing used has been \nbeing used. improvised by the \nschool, Sliding doors \nare faulty in the Multi- \npurpose Hall and the \nPlayground has not \nbeen constructed \n39 \npaas \u20acZ0Z/TT/O\u20acE \nejyoBoioqny Ov", "metadata": {"headings": [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}, [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}], [{"headings_0": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}, {"headings_1": {"content": "| TOTAL", "page": 41, "level": 5}}]], "page": 41, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1O0YDS", "metadata": {"headings": [{"headings_0": {"content": "1O0YDS", "page": 43, "level": 2}}, {"headings_1": {"content": "25,625,476,967 12,988,671,383 38,614,148,350 38,614,148,350 38,420,185,863 193,962,487", "page": 41, "level": 3}}], "page": 43, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SOMA", "metadata": {"headings": [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], "page": 43, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Subproject category Subproject Amount Audit Conclusion \n1 Infrastructure subprojects Design and construction of Kahirimbi- Kyakabindi-Ngarama water supply and sanitation scheme \n2,530,741,630 Partially implemented \n2 Livelihood subprojects Kabatamba Umoja CIG \n18,500,000 Complete Rebind A DufashanyeCIG \n18,500,000 Complete Kigazi Thermal Composit CIG 18,500,000 Complete Rwenturagara Gamba Nokoro CIG \n18,500,000 Complete Golden Nakivale CIG \n18,500,000 Complete Kashare Asset Creation and \n18,500,000 Complete Livelihoods CIG \n3 sustainable environment Expansion of Michanga 11 Wetland \nmanagement subprojects restoration (SEM) \nExpansion of Busheka open Sand \nquarry restoration (SEM) \nTotal \nAppendix 9: Implementation of environment and social management plans S Project Name \nAmount \n\u2018UGX\u2019 N \n1 Design and construction of Kahirimbi-Kyakabindi-Ngarama water supply and \n2,530,741,630 sanitation scheme \n2 Expansion of Michanga 11 Wetland restoration (SEM) \n50,000,000 3 Expansion of Busheka open Sand quarry restoration (SEM) \n32,640,128 4 Kabatamba Umoja CIG \n18,500,000 5 Rubondo A DufashanyeCIG \n18,500,000 6 Kigazi Thermal Composit CIG \n18,500,000 7 Rwenturagara Gamba Nokoro CIG \n18,500,000 8 Golden Nakivale CIG \n18,500,000 9 Kashare Asset Creation and Livelihoods CIG \n18,500,000 DRDIP Operations 314,096,271 I \n41 \n50,000,000 Partially implemented 32,640,128 Partially implemented \n2,724,381,758 \nTotal \nAppendix 10: Inspection for service delive \n3,038,478,029 \nprojects im lemented in FY 2021/22 and 2022/23 SN Sub \nDetails of findings (Time, Pictorial Evidence \nRecommendation \nproject/Sub Quality, Quantity, Cost \ngroups and Functionality) \nFY 2022/23 \n1 e Subproject \u2014 Works ongoing, the water \nI advised the Accounting Design and tank, pump house, laying of \nOfficer to ensure that all cables were partially done. \nremaining works are fully construction of completed. Kahilimbi- \nKyakabindi- Management Response \nNgarama water \nsupply and Management explained that \nsanitation scheme this was due to heavy rains. \nContractor: Ms Block Technical Services Ltd \nContract \namount: UGX.2,530,741,63 0 \nAmount paid to inspection date: UGX.2,530,741,63 0 \n42 \nAppendix 11: Planned and Actual activities implemented under USMID-AF \nNo Activity \nPlanned Quantity Actual Quantity", "metadata": {"headings": [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}, [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}], [{"headings_0": {"content": "SOMA", "page": 43, "level": 1}}, {"headings_1": {"content": "1O0YDS", "page": 43, "level": 2}}]], "page": 44, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IL", "metadata": {"headings": [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], "page": 46, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 \nConstruction of (8) Sealed Roads (7.09Km) \n2 \nConstruction of 4 Gravel Roads (18.8Km) \n3 \nConstruction of Six (6) Gravel Roads (30.2Km) \n4 \nConstruction of 4 Gravel Roads (25.4Km) \n5 \nConstruction of Rushasha Parish Market. \n6 \nConstruction of a Market at Kyabuzare Trading Centre. \nConstruction of Community Resource Centre at Rushasha SC Headquarters \nConstruction of Daily Market at Isingiro CBD \nConstruction of a Resource Centre at Isingiro District Head Quarters \nConstruction of 5 Nos of Cross Drainage Structures at Isolated Locations and Construction of Drains at Two Locations in the District \n43 \nConstruction of Nyungu to Rwempaju Cross Drainage Structures with \n11 approaches 1 1 \nAppendix 12: Field inspection of Projects \nSN Sub project/Sub Details of findings Pictorial Evidence \nRecommendations groups (Time, Quality, \nQuantity, Cost and \nFunctionality) \n1 e Subproject -1 Partially done electrical \nI advised the Accounting works and in the toilet. \nOfficer to expedite works Construction of Resource \nConstruction of \nsuch that the facility is Centre at the district compound ongoing \ncompleted the as per headquarters. Physical progress is at \nContract \nAgreement. \n85%. \nStart date 29/11/2022 \nContract \nCompletion date 22/12/2023 \namount: \nUGX.1,062,817,910 \nAmount paid to inspection date: UGX.1,062,817,910", "metadata": {"headings": [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}, [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}], [{"headings_0": {"content": "IL", "page": 46, "level": 1}}, {"headings_1": {"content": "SOMA", "page": 43, "level": 1}}]], "page": 46, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], "page": 47, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ Photo showing state of Resource \\| \\| centre as at 02-Dec-23 \n44 \nSubproject \u2014 2 Floor finishes, land Construction of Daily scraping, door market at Isingiro CBS. finishing, painting not yet done. \nPhysical progress 70%. \nContractor: \nBeru \u00abStart date 29/11/2022 Investments (U) Itd. \nCompletion date 22/12/2023 \nContract \namount: UGX.2,917,884,743 \nAmount paid to inspection date: UGX.2,917,884,743 \nSubproject \nDue to poor drainage, Construction \nof erosion has eaten away Kamutiganzi-Karyamenvu- most of the aggregates Rushasha-Ndayanjojo \nalmost half of the road. (30.2km) \nStart date 29/11/2022 \nContractor: Block Completion date Technical services 22/12/2023 \nContract \namount: UGX.3,307,478,513 \nAmount paid to inspection date: UGX.3,307,478,513 \nI advised the Accounting Officer to expedite works such that the facility is completed as per the Contract \nAgreement. \ntaken on 2/12/2023 \ntaken on 2/12/2023 \n45 \nSubproject \u2014 4 eOnly 1km out of 8km Construction of 8 sealed \u201astone dust dumped, roads(7.09km) excavation of drainage ongoing. \nContractor: Ms Prime \u00abSite had on 4 staff Contractors Itd. \nwith no work ongoing. Start date 29/11/2022 \nContract sum: \u00abCompletion date UGX.5,434,530,900 \n22/12/2023 \nshowing water crossing on a failed section", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}, [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}], [{"headings_0": {"content": "ee", "page": 47, "level": 2}}, {"headings_1": {"content": "IL", "page": 46, "level": 1}}]], "page": 47, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014_", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], "page": 49, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting \\| Officer to expedite works such that the facility is completed as per the Contract Agreement taken on 2/12/2023 46 Subproject \u2014 5 eno materials and only I advised the Accounting Construction of Kyabuzare 14 workers on site out Officer to expedite works Market of 52 such that the facility is efloor finishes land completed as per the scaping,door Contract Agreement fising,painting not yet Contract sum: done 3,240,372,377 estalls not yet roofed Start date 29/11/2022 Completion date 22/12/2023 Appendix 13(a): Ca itation Grant Paid to UPE schools OVER UNDER INSTITUTION BUDGETED IFMS S/N el PAYMENT NAME AMOUNT \u2018UGX\u2019 \u2018UGX\u2019 \u2018UGX\u2019 Bla. \\| 5106950 4,902,500 204,450 P/S 2 KABAZANA P.S 33,453,000 33,153,000 300,000 3 KAHUNGYE P.S 9,571,500 9371500 200,000 KAJAHO P.S 32,868,608 32,038,248 830,360 KAMUBEIZI P.S 15328000 15128000 200,000 KASHOJWA 50,012,000 49,812,000 200,000 P.S. KYEZIMBIRE 15,473,000 15,373,000 100,000 NYABYONDO 6,976,000 8,276,000 1,300,000 P.S. 47 9 NYAKAMURII 10,340,000 11,640,000 \\| 1,300,000 10 RUBONDO P.S. 59,785,000 59,485,000 \\| 300,000 en ST. JOSEPH S 7,919,950 6,599,958 1,319,992 TOTAL \\| \\| \\| 2,600,000 3,654,802 \\| Appendix 13(b): Capitation Grant Paid to USE schools RELEASE S/N INSTITUTION AMOUNT IFMS a \u201eBIER 3,500,000 \\| 1 KABINGO SEED SS 78,400,000 81,900,000 2 KIGARAGARA VOC S.S 84,000,000 87,500,000 \\| \\| 3,500,000 3 BUKANGA S.S 104,580,000 103,580,000 1,000,000 4 KISYORO S.S 142,600,000 137,600,000 5,000,000 =\\| KYEZIMBIRE S.S 95,240,000 94,240,000 1,000,000 TOTAL 7,000,000 7,000,000 Appendix 13(c): Ca itation Grant paid to UPE schools with no Correspondin ayments on IFMS S/N INSTITUTION NAME RELEASE AMOUNT 1 NYAMITSINDO P.S. 5,424,500 2 Rubira Cope 5,468,000 3 RUTSYAP.S. 11,700,782 \\| 4 Kishojo P.S T 4,453,000 5 KIGARAGARA P.S 7,759,000 TOTAL 34,805,282 \\| 48 Appendix 14(a): Disbursement of Parish Revolving Fund SN Vote Parish Name PDM SACCO Name Total PRF received (2021/2022 & Total Disbursements %age Remarks Name 2022/2023) (Loans) disbursed i Isingiro KIKOKWA KIKOKWA-BUGANGO PDM SACCO DLG 2 Isingiro NYABYONDO NYABYONDO-ENDIINZI PDM SACCO DLG Isingiro NGARAMA NGARAMA-NGARAMA PDM SACCO (A) (B) (C) = (B/A) 133,989,025 117,000,000 disbursed Timely 133,989,025 117,000,000 87 100 Funds disbursed DLG 107,105,914 110,000,000 Timely 4 Isingiro MIRAMBIRO MIRAMBIRO-RUSHASHA PDM SACCO 100 Funds disbursed DLG 107,105,914 107,000,000 Timely 5 Isingiro IBUMBA IBUMBA-NYAMUYANJA PDM SACCO Funds disbursed DLG 107,102,464 107,000,000 Timely 6 Isingiro KABEREBERE KABEREBERE SOUTH-KABEREBERE DLG SOUTH PDM SACCO 7 Isingiro BURAMBIRA BURAMBIRA-KAMUBEIZI PDM SACCO Funds were 107,102,464 107,000,000 disbursed Funds DLG 107,105,914 107,000,000 disbursed 8 Isingiro KATOJO KATOJO-RUYANGA PDM SACCO Funds DLG 107,102,464 107,000,000 disbursed 9 Isingiro", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}, [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", 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"page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}]], "page": 49, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Committee \nWas Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the it commit Constit commit Constit commit Constit commit Constit commit Constit commit Constit commit Cons tee uted? tee uted? tee uted? tee uted? tee uted? tee uted? tee titute operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati d? onal? 0) onal? 0) onal? 0) onal? 0) onal? 0) onal? 0) onal? (yes/ (operat (operat (operat (operat (operat (operat (operat No) ional or ional or ional or ional or ional or ional or ional or Not Not Not Not Not Not Not operati operati operati operati operati operati operati onal) onal) onal) onal) onal) onal) onal) \n1 KIKOKWA- NO NO NO BUGANGO \nPDM \nSACCO \n2 NYABYOND YES \nO- \nENDIINZI \nPDM \nSACCO \n3 NGARAMA- YES \nNGARAMA \nPDM \nSACCO \n4 MIRAMBIR YES \n[05 \nRUSHASHA \nPDM \nSACCO \n5 IBUMBA- YES \nNYAMUYAN \nJA PDM \nSACCO \n6 KABEREBE YES \nRE SOUTH- \nKABEREBE \nRE PDM \nSACCO \n7 BURAMBIR YES \nNO NO NO NO NO NO NO NO NO \nNO NO NO NO NO NO NO NO \nNO NO NO NO NO NO NO NO \nNO NO NO NO \n51 \ncs", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}, [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, 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\\| IN Isingiro KATOJO KATOJO-RUYANGA PDM SACCO Not yet Registered District LG SACCO Isingiro KARAMA KARAMA-RUBOROGOTA No SACCO Not yet Registered District LG PDM SACCO Isingiro RUHIRA CENTRAL RUHIRA CENTRAL- SACCO Not yet Registered District LG RUHIIRA PDM SACCO endix 16(b): Updating Enterprise and Household registers making up the SACCO Vote Name Parish Name Name of SACCO Number of PDM Does SACCO maintain updated enterprises enterprise and House hold registers 1 Isingiro DLG KIKOKWA KIKOKWA-BUGANGO PDM 12 Yes SACCO 2 Isingiro DLG NYABYONDO NYABYONDO-ENDIINZI PDM 21 no SACCO 3 Isingiro DLG NGARAMA NGARAMA-NGARAMA PDM 41 no SACCO 4 Isingiro DLG MIRAMBIRO MIRAMBIRO-RUSHASHA PDM 8 no SACCO 5 Isingiro DLG IBUMBA IBUMBA-NYAMUYANJA PDM 23 no SACCO 6 Isingiro DLG KABEREBERE KABEREBERE SOUTH- 10 Yes SOUTH KABEREBERE PDM SACCO 7 Isingiro DLG BURAMBIRA BURAMBIRA-KAMUBEIZI PDM 16 no SACCO 8 Isingiro DLG KATOJO KATOJO-RUYANGA PDM 17 no SACCO 9 Isingiro DLG KARAMA KARAMA-RUBOROGOTA PDM 19 no SACCO 10 Isingiro DLG RUHIRA RUHIRA CENTRAL-RUHIIRA 30 no CENTRAL PDM SACCO TOTAL 197 53 Appendix 17(a): Following the stipulated loan application and approval process SN Vote Parish Name Name of Name of PRF beneficiary Was the Date loan Loan Were the loan Were they Remarks \\| Name SACCO beneficiary was Amount beneficiaries vetted by a from the obtained", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}, [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 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2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}], [{"headings_0": {"content": "\u2014_", "page": 49, "level": 2}}, {"headings_1": {"content": "ee", "page": 47, "level": 2}}]], "page": 55, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], "page": 61, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Isingiro DLG KIKOKWA KIKOKWA-BUGANGO Byaruhanga Yowana 1,000,000 NO No Insurance PDM SACCO \nObtained yet \nNo Insurance Kajwarire Nathan 1,000,000 Obtained yet NO \nIsingiro DLG NYABYONDO NYABYONDO- Mwebembezi Daniel 1,000,000 NO No Insurance ENDIINZI PDM \nObtained yet SACCO \n\\| Beinomugisha Agnes 1,000,000 \nNo Insurance NO Obtained yet Isingiro DLG NGARAMA NGARAMA-NGARAMA MUTAWANA GEREVAZIO 1,000,000 NO No Insurance PDM SACCO \nObtained yet \nMPAGI ELIASAF \nNo Insurance 1,000,000 Obtained yet NO \nIsingiro DLG MIRAMBIRO MIRAMBIRO- TUMWINE PATRICK 1,000,000 NO No Insurance RUSHASHA PDM \nObtained yet SACCO \nNYESIGAMUKAMA NATHANIEL \n1,000,000 No Insurance an NO Obtained yet Isingiro DLG IBUMBA IBUMBA- LAWRENCE 1,000,000 NO No \\| Insurance NYAMUYANJA PDM \nObtained yet \n58 \nSACCO \nNo Insurance MWESIGYE BOSCO 1,000,000 NO Obtained yet 6 Isingiro DLG KABEREBERE SOUTH KABEREBERE NABUKERA BETTY \n1,000,000 NO No Insurance SOUTH-KABEREBERE Obtained yet PDM SACCO \n1,000,000 No Insurance NYAKATO RASHIDAH \nNO Obtained yet 7 Isingiro DLG BURAMBIRA BURAMBIRA- TWINOMUHWEZI NICKLAS 1,000,000 NO No Insurance KAMUBEIZI PDM \nObtained yet SACCO \nNo Insurance TUMWESIGYE JOLLY 1,000,000 NO Obtained yet 8 Isingiro DLG KATOJO KATOJO-RUYANGA MUHUMUZA PHILIP 1,000,000 NO No Insurance PDM SACCO \nObtained yet \nNo Insurance ARINAITWE EDWARD 1,000,000 Obtained yet NO \n9 Isingiro DLG KARAMA KARAMA- Kamukama Godfrey 1,000,000 NO No Insurance RUBOROGOTA PDM \nObtained yet SACCO \nNankunda Godfrey \nNo Insurance \n10 Isingiro DLG RUHIRA CENTRAL RUHIRA CENTRAL- TUSHABOMWE ENOCK RUHIIRA PDM \nSACCO \n1,000,000 NO Obtained yet 1,000,000 NO No Insurance Obtained yet \n\\| \nORISHABA SAMUEL 1,000,000 NO No Insurance Obtained yet \n59 \nAppendix 18: Physical Inspection of Household Project Implementation \nSN. Parish Name Name of SACCO Name of PRF Loan Amountas Loan Amount as per Project Status of the project \nRemark \nbeneficiary per SACCO household evidence funded \nrecords \nprovided", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}, [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}]], "page": 61, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. KIKOKWA KIKOKWA-BUGANGO 1.Byaruhanga \\| 1,000,000 1,000,000 Banana \nProject is well", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], "page": 63, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PDM SACCO Yowana Production Implement \n- \nNYABYONDO NYABYONDO- 1.Mwebembezi 1,000,000 1,000,000 Bean \nProject is well \nENDIINZI PDM SACCO Daniel \nProduction Implement \n", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}, [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}]], "page": 63, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. NGARAMA NGARAMA-NGARAMA MUTAWANA 1,000,000 1,000,000 Banana \nProject is well", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], "page": 63, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PDM SACCO GEREVAZIO growing Implement \n60 \nMIRAMBIRO MIRAMBIRO- TUMWINE PATRICK 1,000,000 1,000,000 Tomato \nProject is well \nRUSHASHA PDM growing Implemented SACCO \nIBUMBA IBUMBA-NYAMUYANJA KAJUNGU 1,000,000 1,000,000 Fish farming \nProject is well \nPDM SACCO LAWRENCE \nImplement \nKABEREBERE KABEREBERE SOUTH- Nuwabine Rose 1,000,000 1,000,000 Piggery \nProject is well \nSOUTH KABEREBERE PDM \nImplement \nSACCO \n61 \n+ \nBURAMBIRA BURAMBIRA- TWINOMUHWEZI 1,000,000 1,000,000 Piggery \nProject is well KAMUBEIZI PDM NICKLAS \nImplemented SACCO \nKATOJO KATOJO-RUYANGA MUHUMUZA PHILIP 1,000,000 1,000,000 Piggery \nProject is well PDM SACCO \nImplemented \nRUHIRA RUHIRA CENTRAL- TUSHABOMWE 1,000,000 \u201c14,000,000 Tomato \nProject is well CENTRAL RUHIIRA PDM SACCO ENOCK \ngrowing Implemented \nProject is well Implemented \n62", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}, [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}], [{"headings_0": {"content": "(UAIS)?", "page": 61, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 49, "level": 2}}]], "page": 63, "document_name": "Isingiro District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Warrants % age of warrants", "(B/A)", "42,124,745 ,624", "Recurrent (Non-wage) | 17,708,253,336 | 11,184,030,734", "63 |", "Development | 46,880,923,124 | 29,714,222,884 - 63", "Total | 110,941,968,196 83,022,999,242 | - 75", "40 ,110,505,956 40,110,505,956 - 48", "131,074,193 40,241,580,149", "49", "1,778,331,393 42,019,911,542", "51", "Focus Area-Development Response 2,530,741,630 44,550,653,172 \u2014", "to Displacement Impacts Project", "(DRDIP)", "54", "4 Focus area-Microscale irrigation projects", "412,755,296 44,963,408,468", "54", "5 USMID 17,522,388,804 62,485,797,272", "75", "6 Focus area-Water development grant (Piped 1,846,043,624 64,331,840,896", "water, and Rural water and Sanitation grant)", "78", "\u00a5 Outputs/activities under budget performance 721,162,264 65,053,003,160", "review (URF Road rehabilitation maintenance", "fund"], "page": 5}]} \ No newline at end of file diff --git a/reports/Chunks/KCCA Report of Auditor General 2018.chunks.json b/reports/Chunks/KCCA Report of Auditor General 2018.chunks.json deleted file mode 100644 index e9809892980b4a9a1767129a2503f4d21de2bbe6..0000000000000000000000000000000000000000 --- a/reports/Chunks/KCCA Report of Auditor General 2018.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"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}]} \ No newline at end of file diff --git a/reports/Chunks/KCCA Report of Auditor General 2019.chunks.json b/reports/Chunks/KCCA Report of Auditor General 2019.chunks.json deleted file mode 100644 index c737e4a4f2391f0781c099b1ff141b9e73d1a506..0000000000000000000000000000000000000000 --- a/reports/Chunks/KCCA Report of Auditor General 2019.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "KCCA Report of Auditor General 2019", "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": 3}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 3}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 3}}], "page": 2, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 3, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": [["ISSAIs", "International Standards of Supreme Audit Institutions"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["KCCA", "Kampala Capital City Authority"], ["KIIDP", "Kampala Institutional And Infrastructure Development Project"], ["MDA", "Ministries, Departments and Agencies"], ["NSSF", "National Social Security Fund"], ["NTR", "Non-Tax Revenue"], ["PAYE", "Pay As You Earn"], ["PFMA", "Public Finance Management Act, 2015"], ["TAIs", "Treasury Accounting Instructions"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 3, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Acronym", "Meaning"], "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": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}], "page": 4, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}], "page": 4, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 3}}], "page": 4, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kampala Capital City Authority (KCCA) which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and 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 present fairly, in all material respects, the financial position of Kampala Capital City Authority as at 30 th June 2019 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": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 3}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 3}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Basis of Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis of Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "KCCA Report of Auditor General 2019", "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": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "and during implementation, effort is required to achieve the agreed objectives/targets for the entity within the available resources. \nIt has been observed over the years that planned and budgeted for activities of a number of Government entities are not implemented, thereby affecting service delivery. \nIn the overall office-wide planning, I assessed risks like the 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 outputs of the entities which greatly impact on the wellbeing of communities. \nConsequently, I developed procedures in order to address the performance of the budget of the entity:", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}]], "page": 5, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- Ascertaining the amount received by the entity and the source of the funding\n- Inquiring from management about off-budget financing received and ascertaining the basis for the off-budget financing, if any.\n- Comparing the approved budget against the actual receipts\n- Comparing the planned vote function outputs against the actuals and determining the variances\n- Reviewing utilisation of the funds.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}], "page": 5, "document_name": "KCCA Report of Auditor General 2019", "type": "list"}}, {"content": "Based on the procedures performed, I observed the Authority has a constitutional mandate to facilitate the delivery of quality services to the people in Uganda\u2019s Capital City-Kampala. In addition, the Authority deals with matters such as initiation of policies, setting delivery standards, determining taxation levels, enacting legislation for proper management of the City, constructing and maintain roads, organising and managing traffic among others. \nTo achieve this mandate, the KCCA planned to implement and achieve a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s ministerial statements, approved work plans and budgets revealed that the Authority had an approved budget of UGX.315,388,545,309, out of which UGX.289,023,059,777 was released. The key deliverables for the financial year 2018/19 were summarized in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}, [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 3}}]], "page": 5, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Table: Showing key deliverables for KCCA for the year", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 5, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": [["1", "Output: 02 Urban Road Maintenance", "2,300,000,000", "0.73"], ["2", "Output: 04 Street Lights Maintenance", "900,000,000", "1.01"], ["3", "Construction and Maintenance of Drains LOT 1:Design Update and Construction of Selected Drainage Systems in Kampala City", "77,842,564,000", "25.70"], ["4", "Output: 03 Traffic Junction and Congestion Improvement", "2,274,436,000", "26.42"], ["5", "Output: 82 Drainage Construction", "23,404,900,000", "33.84"], ["6", "Output: 01 Urban planning, policies, laws and strategies", "1,487,635,000", "34.31"], ["7", "Output: 02 Building licensing and approvals", "135,828,000", "34.35"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 5, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Sn", "Key deliverables", "Amount UGX.", "Cumulative percentage of the approved budget"], "type": "table"}}, {"content": "The Authority planned to achieve the above deliverables through the implementation of 193 outputs. I sampled 45 out-puts worth UGX.206,936,950,000 representing 65% of the total budget for review and below are my findings.", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 6, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**1.1**", "**Revenue performance** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2018/2019 and noted that out of the budgeted revenue of UGX.126,899,636,512 the year 2018/19, only UGX.90,553,865,805 was collected representing the performance of 71% of the target. for to collect revenue affects the implementation of the Authority planned activities. indicated that the main cause of failure to realise the revenue target was the failure to resume collection of Commercial Road User fees from commercial vehicles operating in the city especially taxis, following its suspension in 2017. Since the fees were revised following their suspension, a new legal Instrument to cater for the new fees has to be in place before the resumption of collections. The new Instrument has been scheduled for Cabinet final approval and about UGX.18 billion projected to be realised from this source during the financial year 2018/19. Also the streamlining of boda-boda operations in the City is to be spearheaded by the Ministry of Internal Affairs because of the security interests in relation to that sector. I Failure Management", "I for advised the Accounting Officer to engage the responsible stakeholders to have the new legal instrument the new rates approved. The Accounting Officer should also, engage the Ministry of Internal Affairs to expediate the process of streamlining boda- boda operations in order raise revenue to"], ["**1.2**", "**Off budget receipts** noted the Authority received off-budget financing to a tune of UGX.14,401,147,891 which was never paid into the consolidated fund as required by Section 36(6), 43 and 44(20) of the PFMA 2015 which requires all the public resources including external financing to be paid into the consolidated fund and once deposited shall form part of the consolidated fund and shall be availed through the Appropriations Act. These funds were received directly from development partners for undertaking a number of activities financing distorts planning, which may result in duplication of activities and is also conflicts with the Public finance Management Act 2015. stated that they have always sought government\u2019s approval for receipts of all these resources as required by S 44(1) and these funds are approved by the Minister of Finance Planning and Economic Development. In the budgeting process for the financial year (FY) 2018/19, no platform had been availed to budget for these resources in the budgeting tool. An effort to get a supplementary budget was sought, but it was fruitless. I Off-budget Management", "I advised the Accounting Officer to continue engaging with the Ministry of Finance for supporting the entity on the management of off-budget receipts."], ["**1.3**", "budgeted but UGX.289,022,971,396 was warranted resulting in a budget shortfall of UGX.26,365,573,913 representing 8.3%. to receive UGX.315,388,545,309 \uf0b7 Out of the warrants of UGX.289,022,971,396, UGX.278,552,276,158 was spent by the entity resulting into unspent balance of observed that: \uf0b7 KCCA I **Under absorption of funds**", "I advised the Accounting Officer to ensure that all the funds availed are fully absorbed."]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 6, "document_name": "KCCA Report of Auditor General 2019", "columns": ["", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**1.1**", "**Revenue performance** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2018/2019 and noted that out of the budgeted revenue of UGX.126,899,636,512 the year 2018/19, only UGX.90,553,865,805 was collected representing the performance of 71% of the target. for to collect revenue affects the implementation of the Authority planned activities. indicated that the main cause of failure to realise the revenue target was the failure to resume collection of Commercial Road User fees from commercial vehicles operating in the city especially taxis, following its suspension in 2017. Since the fees were revised following their suspension, a new legal Instrument to cater for the new fees has to be in place before the resumption of collections. The new Instrument has been scheduled for Cabinet final approval and about UGX.18 billion projected to be realised from this source during the financial year 2018/19. Also the streamlining of boda-boda operations in the City is to be spearheaded by the Ministry of Internal Affairs because of the security interests in relation to that sector. I Failure Management", "I for advised the Accounting Officer to engage the responsible stakeholders to have the new legal instrument the new rates approved. The Accounting Officer should also, engage the Ministry of Internal Affairs to expediate the process of streamlining boda- boda operations in order raise revenue to"], ["**1.2**", "**Off budget receipts** noted the Authority received off-budget financing to a tune of UGX.14,401,147,891 which was never paid into the consolidated fund as required by Section 36(6), 43 and 44(20) of the PFMA 2015 which requires all the public resources including external financing to be paid into the consolidated fund and once deposited shall form part of the consolidated fund and shall be availed through the Appropriations Act. These funds were received directly from development partners for undertaking a number of activities financing distorts planning, which may result in duplication of activities and is also conflicts with the Public finance Management Act 2015. stated that they have always sought government\u2019s approval for receipts of all these resources as required by S 44(1) and these funds are approved by the Minister of Finance Planning and Economic Development. In the budgeting process for the financial year (FY) 2018/19, no platform had been availed to budget for these resources in the budgeting tool. An effort to get a supplementary budget was sought, but it was fruitless. I Off-budget Management", "I advised the Accounting Officer to continue engaging with the Ministry of Finance for supporting the entity on the management of off-budget receipts."], ["**1.3**", "budgeted but UGX.289,022,971,396 was warranted resulting in a budget shortfall of UGX.26,365,573,913 representing 8.3%. to receive UGX.315,388,545,309 \uf0b7 Out of the warrants of UGX.289,022,971,396, UGX.278,552,276,158 was spent by the entity resulting into unspent balance of observed that: \uf0b7 KCCA I **Under absorption of funds**", "I advised the Accounting Officer to ensure that all the funds availed are fully absorbed."]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 6, "document_name": "KCCA Report of Auditor General 2019", "columns": ["", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "UGX.10,456,269,889 representing an absorption level of 96.4%. The unspent balances at the end of the financial year were subsequently swept back to the consolidated fund account. Refer to the table below; **APP EST (A) KCCA (BILLIONS) UGX** **RELEASE (B) (billions) UGX** 289.023 **Variance C= (A-B) (billions) UGX** 26.365 **Expenditure** **(D)** UGX** **(billions)** **Unspent (B-D) (billions)UGX** 315.388 278.566 10.457 FY18/2019 in the budget and under absorption may result in non- implementation of planned activities. The under absorption also negates the purpose for which funds were warranted. indicated that the failure to absorb funds was because the Authority only collected UGX.90.56 billion out of UGX.102.17 billion released as AIA and therefore spending beyond the collected amount would mean spending government money without authority. Shortfalls Management", ""], ["**KCCA**", null, null], ["FY18/2019", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 7, "document_name": "KCCA Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_11"], "type": "table"}}, {"content": [["", "UGX.10,456,269,889 representing an absorption level of 96.4%. The unspent balances at the end of the financial year were subsequently swept back to the consolidated fund account. Refer to the table below; **APP EST (A) KCCA (BILLIONS) UGX** **RELEASE (B) (billions) UGX** 289.023 **Variance C= (A-B) (billions) UGX** 26.365 **Expenditure** **(D)** UGX** **(billions)** **Unspent (B-D) (billions)UGX** 315.388 278.566 10.457 FY18/2019 in the budget and under absorption may result in non- implementation of planned activities. The under absorption also negates the purpose for which funds were warranted. indicated that the failure to absorb funds was because the Authority only collected UGX.90.56 billion out of UGX.102.17 billion released as AIA and therefore spending beyond the collected amount would mean spending government money without authority. Shortfalls Management", ""], ["**KCCA**", null, null], ["FY18/2019", null, null], ["in the budget and under absorption may result in non- implementation of planned activities. The under absorption also negates the purpose for which funds were warranted. indicated that the failure to absorb funds was because the Authority only collected UGX.90.56 billion out of UGX.102.17 billion released as AIA and therefore spending beyond the collected amount would mean spending government money without authority. Shortfalls Management", null, null], ["**1.4**", "of the 193 activities with a total budget of UGX.315,388,545,309 implemented by the entity during the financial year, I sampled and reviewed 45 activities with a budget of UGX.206,936,950,000 representing 65% of the total budget as indicated the table below. **Table showing planned and sampled outputs** Details **Budget (UGX) Bn** Total Outputs/activities Outputs/activities sampled Percentage **Num ber** 193 45 **32%** 315.388 206.936 **65%** **Non Quantification of outputs/activities** of the entity performance reports for the financial year 2018/2019 revealed that out of 45 activities assessed, 26 activities representing 58% of the total outputs were not quantified to enable measurement of performance \u2014 details in **Appendix I.** observed that, in these cases, management reported in generic ways, i.e. Purchase of Light Equipment, Maintenance of streetlights and traffic junctions, Policy and Advisory Capacity Building for technical staff, Civil Litigation Criminal Prosecution Law Enforcement, Policies, laws, strategies and guidelines, Health Infrastructure Rehabilitation, among others. to plan and report on the quality/quantity of activities implemented renders it difficult to establish individual activity costs for each planned output, and this curtails effective accountability when funds are subsequently spent. Further, without clearly spelt out planned outputs, I could not ascertain whether funds appropriated by Parliament and released were actually spent and the intended objectives achieved. The Accounting Officer explained that KCCA operates under nine sectors and has faced constraints in staffing which has affected the quality of the detailed budgets prepared in the budgeting tool. KCCA have since recruited more Planners, Accountants and Economists to strengthen the budgeting and reporting function and management is optimistic that this will be improved upon in the FY 2020/21. I Out Review Failure", "addition to the recruitment of planners and accountants, the Authority needs to strengthen the Monitoring and Evaluation function to ensure that activities in the plans are well stated and quantified. In"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 7, "document_name": "KCCA Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_11"], "type": "table"}}, {"content": [["**1.5**", "analysis of the outputs/activities that were quantified revealed that although the entity absorbed (96.8%) of the funds that were released, some of the activities remained either partially or not implemented at all. Out of the 19 quantified outputs/activities assessed, 5 outputs/activities representing 26.3% were implemented; 11 output/activity representing 57.9% was partially implemented while 3 output/activity representing 15.8% was not implemented at all. Details are in **Appendix I.** below is a table showing a summary of the implementation status. **Table showing the level of implementation** fully **S/n Reporting Outputs** Fully Implemented Partially Implemented Not Implemented Total outputs 5 11 3 **9** **Performance** **in %** 26.3 57.9 15.8 **100** of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the Authority did not carry out research on extended periodic maintenance. The Accounting Officer explained the main reason for the partial implementation and non-implementation of some out-puts were the garnishees orders that affected the operations of the Authority. 1 2 3 **Implementation of the quantified planned outputs** An Non-implementation", "advised the Accounting Officer to ensure that activities are implemented as planned. addition the Accounting Officer should liaise with the Ministry of Finance for a strategy of settling the Authority\u2019s obligations to avoid garnishing of accounts. I I"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 8, "document_name": "KCCA Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 8, "level": 3}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}], "page": 8, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in the financial statements that, in my judgement, are of such importance and fundamental to users\u2019 understanding of the financial statements. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 8, "level": 3}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 8, "level": 3}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 5}}]], "page": 8, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Management of Domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Emphasis of Matter", "page": 8, "level": 3}}], "page": 8, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "2.1 Outstanding domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}], "page": 8, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from a debt in the previous financial year, and it has the capacity to pay the expenditure from the approved estimates as appropriated by Parliament for that financial year. \narrears remains a challenge. The table below shows the trend analysis of the domestic arrears for the past three years.", "metadata": {"headings": [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}, [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}]], "page": 8, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["No", "Year End", "Amount (UX)", "% increase/decrease"], ["1", "30 th June 2017", "29,536,261,108", ""], ["2", "30 th June 2018", "36,433,402,250", "23"], ["3", "30 th June 2019", "33,251,156,514", "-9"]], "metadata": {"headings": [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}], "page": 9, "document_name": "KCCA Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Accrued domestic arrears adversely hamper budget performance in the subsequent year as outputs anticipated in the appropriated budget cannot be attained due to settlement of the arrears. This may also result in litigation for non-payment of services already consumed. \nIn their response, management explained that the domestic arrears mainly relate to financial years 2016/17, and FY 2017/18 and arose from Garnishee orders issued that drew resources which would have been used to settle the unpaid bills. Because government has not financed the domestic arrears, the position has not improved significantly \nI advised the Accounting Officer to engage with the Ministry of Finance to find sustainable avenues of settling all the arrears that remained outstanding by the close of the financial year. \n2.2", "metadata": {"headings": [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}, [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}], [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}], [{"headings_0": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 8, "level": 3}}]], "page": 9, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Failure to Budget for Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}], "page": 9, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for Government debt and any other financial liabilities for the financial year to which the annual budget relates. \nKCCA had arrears to the tune of UGX.36,433,402,250 outstanding from the prior year. A review of the approved budget estimates of the entity for the financial year under review indicated that only UGX.825,708,256 budget provisions were made towards the settlement of domestic arrears. \nFailure to budget for domestic arrears exposes the entity to a risk of penalties and fines resulting from litigation against the Authority. There is also a risk of diverting funds from items for which they were appropriated to settle arrears.", "metadata": {"headings": [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}], [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}]], "page": 9, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["1", "KIIPD", "14,972,408,455"], ["2", "KCCA TSSA", "9,959,356,138"], ["", "**Total**", "**24,931,764,593**"]], "metadata": {"headings": [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2019", "columns": ["No", "Details", "Amount (UGX)"], "type": "table"}}, {"content": "If the Authority's funds are not safeguarded from Garnishee orders, there is a likelihood that the Authority\u2019s activities may stall because of the accumulation of interest on unpaid certificates since most of the authority activities are of civil works in nature, in addition to delayed service delivery. \nIn their response, management stated that it has over the years committed additional resources to budget for settlement of litigation cases as a way of avoiding garnishee orders. Unfortunately, the allocation is insufficient to cater for overwhelming judgement amounts by Courts of Law for example, in the above two cases. Prior negotiations have also been undertaken. \nI advised the Accounting Officer to engage MoFPED in consultation with MoJCA to develop strategies to safeguard its funds from Garnishee orders by budgeting and paying off litigations fees as they fall due, and also explore the possibility of allocating some of the locally generated resources to settlement of outstanding obligations as a way reducing the effects of the outstanding commitments on the operations of the Authority.", "metadata": {"headings": [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}, [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}], [{"headings_0": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, {"headings_1": {"content": "2.1 Outstanding domestic arrears", "page": 8, "level": 3}}]], "page": 10, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "2.4 Outstanding long-term borrowing", "metadata": {"headings": [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "I observed that the Authority has an outstanding long-term borrowing of UGX.42,570,488,999 arising from development credit agreement between IDA and KCC on behalf of Government entered into on 12 th August 1991 for improvement of waste management in the city, production of up to date maps of Kampala and strengthening the financial and personnel management systems and services. \nHowever, this loan has never been serviced, and as such, the outstanding balance of UGX.42,570,488,999 remained on the KCCA books as an obligation pending clearance. Management indicated that the Authority does not have the capacity to clear or service this obligation. \nThe continued disclosure of this liability in the books of KCCA is a potential misrepresentation of KCCA obligations since there is a remote probability that KCCA will ever repay this loan. \ncontrary to the law and exposes the Authority to avoidable charges in the form of fines and penalties. \nThe Accounting Officer noted the observation and indicated that management has always endeavoured to settle outstanding arrears. \nI advised the Accounting Officer to ensure that timely remittances are made as provided for under the NSSF Act. \n2.6", "metadata": {"headings": [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}, [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}], [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}], [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}], [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}], [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}], [{"headings_0": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, {"headings_1": {"content": "Failure to Budget for Domestic Arrears", "page": 9, "level": 3}}]], "page": 10, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Non-remittance of Pay as You Earn (PAYE)", "metadata": {"headings": [{"headings_0": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}, {"headings_1": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}], "page": 11, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "I observed that Pay As You Earn (PAYE) for the Authority amounting to UGX.27,809,236,591 remained unpaid by the close of the year 30 th June 2019. Violation of the Income-tax law attracts fines and penalties thus reducing funding for planned activities. \nThe Accounting officer explained that the accumulation of the PAYE is on account of shortfall in the collection of AIA experienced in the FY 2016/17, FY 2017/18 and FY 2018/19. The Authority was unable to collect funding to cater for these costs and the accumulation. Management has also written to MoFPED requesting funding to clear these domestic arrears. \nI advised the Accounting Officer to always adhere to the requirements under the Income Tax Act to avoid fines and penalties.", "metadata": {"headings": [{"headings_0": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}, {"headings_1": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}, [{"headings_0": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}, {"headings_1": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}], [{"headings_0": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}, {"headings_1": {"content": "2.4 Outstanding long-term borrowing", "page": 10, "level": 3}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 11, "level": 3}}, {"headings_1": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}], "page": 11, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. \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. \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 going concern basis of accounting, 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": "Other Information", "page": 11, "level": 3}}, {"headings_1": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}, [{"headings_0": {"content": "Other Information", "page": 11, "level": 3}}, {"headings_1": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}], [{"headings_0": {"content": "Other Information", "page": 11, "level": 3}}, {"headings_1": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}], [{"headings_0": {"content": "Other Information", "page": 11, "level": 3}}, {"headings_1": {"content": "Non-remittance of Pay as You Earn (PAYE)", "page": 11, "level": 3}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2019", "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": 12, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 11, "level": 3}}], "page": 12, "document_name": "KCCA Report of Auditor General 2019", "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. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional skepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 12, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 11, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 12, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 11, "level": 3}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2019", "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 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.\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 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": 12, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 11, "level": 3}}], "page": 12, "document_name": "KCCA Report of Auditor General 2019", "type": "list"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 12, "level": 3}}, {"headings_1": {"content": "Other Information", "page": 11, "level": 3}}], "page": 13, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 13, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 12, "level": 3}}], "page": 13, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 13, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 12, "level": 3}}], "page": 13, "document_name": "KCCA Report of Auditor General 2019", "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": 13, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 3}}], "page": 13, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters are as follows: \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 3}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 3}}]], "page": 13, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Staff Performance Management Initiatives", "metadata": {"headings": [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], "page": 13, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990s geared towards cultivating a performance culture focused on results, excellence and professionalism. Consequently, a number of performance management initiatives have been introduced for enhancing performance and service delivery in the Public Service. These include the Open Performance Appraisal System, Rewards and Sanctions Framework, Client Charters and Service Delivery Standards and Performance Agreements/Plans, among others. To implement the staff performance management initiatives, public service issued Circular Standing Instructions No. 1 of 2010, Circular Standing Instruction No. 1 of 2016, Public Service Standing Orders, Circular Standing Instruction No.1 Of 2011 to offer guidance to MDAs and Local Governments in undertaking the different activities on staff performance management. The absence of Performance Agreements limits effective accountability for staff on how the extent to which they have achieved their agreed targets. 3.2 Completion of performance appraisals I noted that out of 1,319 staff in post at the beginning of the financial year, only 1,244 staff completed the performance appraisals, and 75 staff did not undertake the activity. In the circumstances, management is unable to determine the extent to which set performance targets are achieved and also is unable to enforce the rewards and sanctions guidelines as they largely depend on the performance appraisal process. 3.3 Completion of Semi-annual Performance Reviews I noted that although management indicated that regular reviews of staff performance are done, I did not find documented evidence that semi-annual performance reviews were undertaken by the staff during the year under review. I was therefore not in position to confirm that these period reviews were actually undertaken. 3.4 Mechanism of staff attendance I noted that the Kampala Capital City Authority uses registers to monitor staff attendance. However, this mechanism does not track staff log out and is thus not effective. 3.5 Existence of rewards and sanctions committee I noted that the Authority has a disciplinary (sanctions) committee but lacked a rewards committee as required by the guidelines. 3.6 Client Charter Contrary to section 27 of the Public service standing orders, I noted that management was yet to develop and operationalize a client\u2019s charter as required by the standing orders. I advised the Accounting Officer to urgently address the weaknesses identified and ensure that there is strict compliance by the Authority to the guidance by the Ministry of Public Service. This exposes the land to encroachment and loss of the", "metadata": {"headings": [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}, [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}], [{"headings_0": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 13, "level": 3}}]], "page": 13, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}, {"headings_1": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}], "page": 15, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": "KAMPALA \n21 st December, 2019", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}, {"headings_1": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}, {"headings_1": {"content": "Staff Performance Management Initiatives", "page": 13, "level": 3}}]], "page": 15, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Appendix I: Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 16, "document_name": "KCCA Report of Auditor General 2019", "type": "heading"}}, {"content": [["**Planning**", null, null, null, null, null, "**Release of funds and Implementation**", null, null, null, null, null, null, null, null, "**Monito ring and Evalua tion**", "**Reporting**"], ["**Progra mme**", "**Sub Progra mme/ Project**", "**Output**", "**Output/Activiti es**", "**Are there clear targets and performanc e indicators to measure progress** **(Yes/No)** **no** reasons** **If give**", "**Are** the resources allocated/ estimates based realistic assumption s (Yes/No) If no give reasons** **on**", "**Planned Target for Financia l year** **the**", "**Budgete d amount UGX (\u2018000\u2019)**", "**Revise d budget**", "**Amount release d**", "**Amoun t Spent**", "**Achieved** **Target** by Financial year end @ annual performance report**", "**Varia nce**", "**Causes for the variances**", "**Audit conclusio** **n** Fully, partially, or Not implemen ted**", "**Was the activit y report ed on in the periodi c monito ring report s- (Yes/N o) If no give reason s**", "**Is the performance of the activity accurately reported in the annual performance reports- (Yes/No) If no give reasons**"], [null, null, null, null, null, null, null, null, "**UGX (\u2018000\u2019)**", "**UGX (\u2018000\u2019)**", "**UGX (\u2018000\u2019)**", null, null, null, null, null, null], ["Progra mme : 04 06 Urban Road Netwo rk Devel opme nt", "Sub Progra mme:0 7 Engine ering and Techni cal Service s", "Output: 02 Urban Road Maintenanc e", "Extended Periodic maintenance (Completion of works) Kalungu, Nsambya, Audi, NWSC road, Kayinda, RX2 Paved roads", "Yes", "Yes", "6 roads", "900,084", "810,07 5", "50,000", "50,000", "Completed periodic maintenance of ) Kalungu, Nsambya, Audi, NWSC road, Kayinda, RX2 Paved roads m) maintained Kulekana(2.1k", "6", "Lack of funding because of failure to collect enough AIA", "Not implement ed", "Yes", "No. Management claims to have performed the activity however a review of the budget report indicated that no funds were received /collected (AIA). Further outputs reported do not relate to the activities planned."], ["", null, null, "Extended Periodic maintenance unpaved roads Kwela road, Komamboga HC road, Kawuku road, Road to Primary school of Kulekana road.", "Yes", "Yes", "4 roads", null, null, null, null, "", "4", "Lack of funding because of failure to collect enough AIA", "Not implement ed", "Yes", "No. Management claims to have performed the activity however a review of the budget report indicated that no funds were received /collected (AIA). Further outputs reported do not relate to the activities planned."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 16, "document_name": "KCCA Report of Auditor General 2019", "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", "column_12", "column_13", "column_14", "column_15", "column_16"], "type": "table"}}, {"content": [["", "", "", "Research on Extended Periodic maintenance (Completion of works)Kalungu, Nsambya, Audi, NWSC road, Kayinda, RX2 Paved roads.", "Yes", "Yes", "6", "", "", "", "", "", "6", "Lack of funding because of failure to collect enough AIA", "Not implement ed", "Yes", "No. Management claims to have performed the activity however a review of the budget report indicated that no funds were received /collected (AIA). Further outputs reported do not relate to the activities planned."], ["", "", "", "Purchase Of Light Equipment", "No", "No", "N/a", "", "", "", "", "Purchased assorted light equipment including: 5 jumpers, 5Asphalt pavement cutters, 5 tractors with trailers and 3 Pedestrian rollers,", "N/a", "Lack of funding because of failure to collect enough AIA", "Not assessed since planned out-puts were not quantified", "Yes", "No. Management claims to have performed the activity however a review of the budget report indicated that no funds were received /collected (AIA). Further outputs reported do not relate to the activities planned."], ["", "", "Output: 04 Street Lights Maintenance", "Maintenance of street lights and traffic junctions", "No", "No", "N/a", "211,261", "190,13 4", "0", "0", "Output was not reported", "N/a", "N/a", "Not assessed since planned out-puts were not quantified", "No", "No. Management claims to have performed the activity however a review of the budget report indicated that no funds were received/collected (AIA)."], ["", "Projec t:1253 Kamp ala Road Rehab ilitatio n", "Output: 02 Urban Road Maintenanc e", "Extended Periodic maintenance (Completion of works) Kalungu, Nsambya, Audi, NWSC road, Kayinda, RX2 Paved roads", "Yes", "Yes", "6 roads", "2,300,000", "2,300,0 00", "2,300,0 00", "2,229,2 05", "Completed periodic maintenance of ) Kalungu, Nsambya, Audi, NWSC road, Kayinda, RX2 Paved roads", "0", "Achieved as planned", "Fully implement ed", "Yes", "Yes"], ["", "", "", "Extended Periodic maintenance unpaved roads Kwela road, Komamboga HC road, Kawuku road, Road to", "Yes", "Yes", "4 roads", null, null, null, null, "Kulekana(2.1k m) maintained", "3", "Achieved as planned", "Partially achieved", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 17, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 17, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "Primary school of Kulekana road.", "", "", "", "", "", "", "", "", "", "", "", "", "", null, null], ["", "", "", "Research on Road Periodic Maintenance- Paved, unpaved, Other structures. UGX 7.22 Bn", "No", "No", "N/a", "", "", "", "", "Not achieved", "N/a", "Funding affected", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "", "", "Road safety/ traffic management works", "No", "No", "N/a", "", "", "", "", "Completed replacement of interfacing ups batteries at Clock Tower traffic junction and traffic signal cable duct for Bakuli traffic junction -Completed repair of red", "N/a", "Not assessed since planned out- puts were not quantified", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "", "", "Road marking and Road Furniture", "No", "No", "N/a", "", "", "", "", "Completed repair of red LED lamp aspect at Wandegeyatraff ic junction and pedestrian signal heads at Wandegeya and Nakawa", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "", "", "Maintenance of street lights and traffic junctions", "No", "No", "N/a", "", "", "", "", "Carried out routine and corrective maintenance works for Solar streetlights along Weraga, Wansanso, Mutundwe, Lugoba, Bahai", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 18, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "17", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 18, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "and Kabaka Anjagala, Bombo, Kyaggwe, Kampala, Jinja,Nile Avenue, Katwe road and Entebbe- Queens way roads.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "", "", "Transport studies", "No", "No", "N/a", "", "", "", "", "Not achieved", "N/a", "Funding affected", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "", "", "Maintenance of Equipment and purchase of new light equipment", "No", "No", "n/a", "", "", "", "", "Not achieved", "N/a", "Funding affected", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "", "Output: 04 Street Lights Maintenance", "Street Light Maintenance", "No", "No", "n/a", "900,000", "900,00 0", "900,000", "840,31 6", "Purchased assorted light equipment including: 5 jumpers, 5 Asphalt pavement cutters, 5 tractors with trailers and 3 Pedestrian rollers, -Initiated procurements", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "", "Output: 80 Urban Road Constructio n", "Construction and Maintenance of Drains LOT 1:Design Update and Construction of Selected Drainage Systems in", "Yes", "Yes", "8 roads", "52,000,00 0", "77,842, 564", "77,842, 564", "75,589, 413", "Mechanical Section -Purchased assorted light equipment including: 5 jumpers, 5 Asphalt pavement cutters, 5", "8", "Activity still ongoing", "Partially implement ed", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 19, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "18", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 19, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "Kampala City [(a)Lubuga I, Lubuga II, Kanakulya, Mugerwa , Ganafa, St. Benedict & Kabungu Close, and Kibuye- Police- Hollywood in Makindye Division;", "", "", "", "", "", "", "", "tractors with trailers and 3 Pedestrian rollers, -Initiated procurements using FWC, RFQ, Service level agreements and payments for: maintenance of garbage trucks, maintenance of repair of road equipment and repair and servicing of service fleet Electrical Services", "", "", "", "", "", null, null], ["", "Project: 1295 2ND Kampal a Institutio nal and Infrastru cture Develop ment Project [KIIDP 2]", "Output: 01 Contracts management, planning and monitoring", "Contracts management, planning and monitoring for Drainage Lot 1,Lot 2 ,Lot 3 & Lot 4. Consultancy services for roads reconstruction.", "Yes", "Yes", "4", "1,919,984", "1,919,9 84", "1,919,9 84", "1,919,9 84", "Batch 2 roads & Junctions: -Signed Contracts for the Batch 2 roads, which include Acacia, Nakawa-Ntinda, Kulambiro Ring, Lukuli and Kabusu Bunamwaya Lweza, on 25th and 28th March 2019. Works contractors nearing completion of - Mobilization phase. Civil works to start in July 2019.", "4", "Delays in clearance of contracts and compensatio n of PAPs affected", "Partially achieved", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 20, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 20, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "", "Output: 03 Traffic Junction and Congestion Improvement", "Junctions for Signalization \uf0b7 Acacia Avenue/ Lower Kololo Terrace \uf0b7 Acacia Avenue/ Elgon Terrace \uf0b7 Acacia Avenue/ Upper Kololo Terrace \uf0b7 Acacia Avenue/ Mabua Road \uf0b7 Acacia Avenue/ Sturrock Road Junction \uf0b7 Acacia Avenue/ Kira Road \uf0b7 Ntinda Trading Centre", "Yes", "Yes", "7", "2,274,436", "2,274,4 36", "2,274,4 36", "2,274,4 36", "Signalized 12 Junctions that included Fairway and Bwaise junctions among others. The roads include Kira, Mambule, Makerere Hill and Bakuli- Nakulabye- Kasubi.", "5", "Delays in clearance of contracts and compensatio n of PAPs affected", "Partially implement ed", "Yes", "Yes"], ["", "", "Output: 80 Urban Road Constructio n", "BATCH 2 - Group 1 \u2013 Priority \uf0b7 John Babiha (Acacia) Avenue (1.75km) \uf0b7 Kulambiro Ring Road(3.10km ) \uf0b7 Nakawa - Ntinda Road(2.8km) \uf0b7 Lukuli Road (7.8km) \uf0b7 Kabuusu - Bunamwaya \u2013 Lweza (8.5km)", "Yes", "Yes", "5", "52,400,00 0", "52,400, 000", "52,400, 000", "42,076, 920", "Batch 2 roads & Junctions: -Signed Contracts for the Batch 2 roads, which include Acacia, Nakawa-Ntinda, Kulambiro Ring, Lukuli and Kabusu Bunamwaya Lweza, on 25th and 28th March 2019. Works contractors nearing completion of - Mobilization", "5", "Delays in clearance of contracts and compensatio n of PAPs affected", "Partially implement ed", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 21, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 21, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "phase. Civil works to start in July 2019. \\- Contracted design review and supervising consultant in November 2018. Submitted Draft Design Review reports for which comments were issued. M/s C.Loti was appointed as the engineer for the project in May 2019.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "", "Output: 82 Drainage Construction", "Implementation of the RAP report for Batch priority drainage", "Yes", "Yes", "1", "23,404,90 0", "23,404, 900", "23,404, 900", "9,700,0 00", "Implementation of the RAP report for Batch priority drainage at 70% completion", "1", "Delay in settlement of some PAPs due to court issues", "Partially implement ed", "Yes", "Yes"], ["", "", null, "Construction of Nalukolongo channel", "Yes", "Yes", "1", null, null, null, null, "Construction of Nalukolongo channel not yet done", "1", "Delay in settlement of PAPs affected", "Partially implement ed", "Yes", "Yes"], ["", "", null, "Construction of Lubigi Primary and Nakamiro Secondary Channels.", "Yes", "Yes", "1", null, null, null, null, "Construction of Lubigi Primary and Nakamiro Secondary Channels has started and site was handed over to the contractor", "1", "Delay in settlement of PAPs affected", "Partially implement ed", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 22, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "21", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 22, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "", "", "Diagnostic assessment of Underground", "Yes", "Yes", "1", "", "", "", "", "Diagnostic assessment of Underground not completed", "1", "Delay in settlement of PAPs affected", "Partially implement ed", "Yes", "Yes"], ["Progra mme : 02 04 Urban Planni ng, Securi ty and Land Use", "Sub Progra mme:0 9 Physic al Planni ng", "Output: 01 Urban planning, policies, laws and strategies", "Urban planning, policies, laws and strategies", "No", "No", "N/a", "1,652,928", "1,487,6 35", "794,446", "719,21 9", "-Cumulatively, received 33,647 clients ofmwhich 10,790 were for lands transactions. Received .1008 including; mortgages, transfers, caveats, court orders, mortgages from 5 Divisions. -Dispatched 103 completed land transactions in Q4. -Completed 712 transactions received from Land registrars. -Received 540 search requests. -Completed 516 searches received from registrars. -422 Searches were dispatched to .5 Divisions in 4. -Had 314 queried transactions from 5 Divisions.", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 23, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 23, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "Clients (Walk ins) -Received 7,686 clients (4,867 lands transactions, 1,458 building plans and 1,361 other issues) from 5 Divisions.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "", "Output: 02 Building licensing and approvals", "Building licensing and approvals", "No", "No", "N/a", "150,920", "135,82 8", "20,241", "9,616", "Development Control Activities Building plan assessments -Received 234 building plans out of which 196 were assessed and 38 were deferred. Building plan approvals -Reviewed 595 files (reviews) of which 269 (45%) were fresh development applications and 326 (55%) correction files: in comparison to 905 files (reviews) in Quarter 3. -287 (48%) applications were approved, which included 279 development applications, 4 condominium applications and 4 rejections. Of", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "the 287 development applications, 90 (31%) were new applications and 197 (69%) resulting from submission of corrections.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "", "Output: 03 Slum Developme nt and Improveme nt", "Slum Development and Improvement", "No", "No", "N/a", "1,218,304", "1,096,4 13", "64,391", "63,881", "No activity performed", "N/a", "Limited funding affected", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["Progra m : 08 07 Comm unity Health Manag ement", "Develo pment Project : 0115 LGMS D (forme r LGDP)", "Output: 08 0781 Health Infrastruct ure Rehabilitati on", "Health Infrastructure Rehabilitation", "No", "No", "N/a", "937,692", "937,69 1", "937,691", "918,42 9", "Upgrading and Renovation of KCCAHealth Facilities -Construction of Maternity building at Kiswa HCIII, Architectural Design of the maternity building Completed Currentlyunder review. -Renovations at Kisenyi HC IV, Site handed over and occupied on 5th April 2019. -Construction works for Phase 3 for the maternity unit at Kitebi HCIII, 35% construction works completed In partnership with", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 25, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 25, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "GIZ, Cheshire Uganda, LVEMP, UNHCR/Interai d, Crane, Water Aid Uganda and MTNUganda constructed and renovated waterborne and bio toilets and in public primary schools.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["Progra mme : 09 08 Sanita tion and Enviro nment al Servic es", "Sub Progra mme:1 2 Enviro nment", "Output: 01 Policies, Laws and strategy developme nt", "Solid Waste Management Water and Environment Public Health inspection & Education Environmental management and pollution control.", "No", "No", "N/a", "14,973,61 2", "14,002, 057", "17,370, 014", "17,148, 761", "Solid waste management -Engaged 2,880 casual workers in road cleaning, refuse collection, supervisory and clerical works in the city (central 856, Lubaga 519, Nakawa 447, Kawempe 505 and Makindye 553). -Swept 388 roads across all divisions (Central192, Lubaga 48, Nakawa 65, Kawemp29, Makindye54) -102,106 tons of garbage was disposed of at the landfill from all the divisions by 122 collector trucks making a total of 19,422 trips. Of these, 44.3%", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 26, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "25", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 26, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "was disposed by the KCCA garbage trucks and 55.7% was disposed by the private companies. Central11,366, Makindye 8,720, Nakawa8,946, Lubaga5,850, Kawemp10,359 Total KCCA45,240, Private 56,865.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "Project :1295 2ND Kampa la Institu tional and Infrast ructure Develo pment Project [KIIDP 2]", "Output: 77 Purchase of Specialised Machinery and Equipment", "Purchase of Environment tools and Equipment.", "No", "No", "N/a", "114,400", "114,40 0", "114,400", "114,40 0", "Earth moving equipment Supplied by M/s Nippon Parts (U) Limited. -Murram delivered by M/s Level 5 Associates Ltd. -Partly fixed other 2 motors of the aeration tank. -Disseminated results of the pilot venture about operation of a mobile root zone container technology in treating our waste water (leachate) spearheaded by Rootzone Africa Ltd under Transform Ltd which revealed a 61%", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 27, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 27, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "efficiency based on the analysis report. Sensitization on Proper Solid", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["Progra mme : 07 08 Educa tion and Social Servic es", "Sub Progra mme:1 1 Educat ion and Social Service s", "Output: 01 Policies, Laws and strategy developme nt", "Policies, Laws and strategy development", "No", "No", "n/a", "43,000", "41,600", "37,650", "37,650", "Conducted sensitization on the implementation Early Grade Reading & Assessment (EGRA), in conjunction with Ministry of Education and Sports for the private P/s in KCCA. -Sensitized 163Head teachers (135M, 38F) from private school in the City with a focus on registration and conduct of the 2019 PLE. Held a meeting with the following: -20 (13M,7F) Head teachers of Gov t aided Sec.schs to discuss policy issues. -79(52M,27F ) Head teachers of Gov t aided P/s focused on registration and conduct of the 2019 PLE", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 28, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 28, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "-Conducted a WASH awards ceremony under the theme Toilets Making Grades and 5 winning schools were recognized. -Inaugurated 12(7 M, 5F) members on B.O. Gs of Kololo Sec.Sch.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "", "Output: 02 School Inspection", "1200 primary School Inspection", "Yes", "Yes", "1,200", "250,800", "250,80 0", "250,800", "250,80 0", "Inspected 1344 schools for licensing and registration, compliance to set standards, Nakawa 341, Kawempe 383, Central 229, Makindye 328, and Lubaga 269. Resource mobilization -Coordinated a Dental camp", "0", "Achieved as planned", "Fully achieved", "Yes", "Yes"], ["", "", "", "200 secondary School Inspection", "Yes", "Yes", "200", null, null, null, null, "Inspected 218 secondary and tertiary schools", "0", "Achieved as planned", "Fully achieved", "Yes", "Yes"], ["", "", "Output: 04 Sports Developme nt", "Sports Development", "No", "No", "N/a", "2,516,153", "2,501,8 56", "2,384,1 20", "2,341,, 089", "SOCIAL SERVICES Sports and Recreation -Held the KCCA P/s Athletics Championships 2019 where 55(30B 25G) children represented at", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 29, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "28", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 29, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "the National P/s Athletics Championships held in May 2019 in Kabarole District. -60 (40M, 20F) staff and councilors took part in the Kabaka s birthday run held on 7th April, 2019 at Lubiri Grounds.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "Project :0115 LGMS D (forme r LGDP)", "Output: 80 Primary education infrastructu re constructio n", "Purchase of Kalinaabiri Primary School", "Yes", "Yes", "One Part payment made", "1,367,171", "1,367,1 71", "1,367,1 71", "1,367,1 71", "Phased payment of Kalinabiri P/s land", "0", "Achieved as planned", "Fully implement ed", "Yes", "Yes"], ["", "Project :0423 School s' Faciliti es Grant", "Output: 80 Primary education infrastructu re constructio n", "Supply of three seater desks to 10 schools (Kiswa P/S, Mirembe P/S, Kawempe C.O.U P/S, KCCA Busega Community P/S, Mpererwe P/S, Ntinda P/S, Nakivubo Settlement P/S, KCCA Kamwokya P/S, Namungoona Kigobe P/S and Ggaba Demonstration School).", "Yes", "Yes", "10 schools provided with desks", "454,642", "454,64 2", "454,642", "452,92 0", "45 desks were supplied to Buganda Road P/S with funding from the SMC.", "9", "Partially achieved", "Partially achieved", "Yes", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 30, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 30, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "", "Output: 81 Secondary education infrastructu re constructio n", "Phase III of the construction of a 9 classroom block and kitchen at Kansanga Seed Secondary School.", "Yes", "Yes", "1", "850,000", "850,00 0", "850,000", "850,00 0", "Phase III of the construction of a 9 Classroom block at Kansanga Seed Sec. School, progress now at 45%. -Removal of asbestos at Old Kampala, overall progress was at 40%. -Construction of a 12 stance biogas toilet at Kansanga Seed Sec. School, with support from Water Aid", "0", "Achieved as planned", "Fully implement ed", "Yes", "Yes"], ["Progra mme : 10 05 Gende r, Comm unity and Econo mic Devel opme nt", "Sub Progra mme:1 0 Gende r and Comm unity Service s", "Output: 01 Policies, laws, strategies and guidelines", "Policies, laws, strategies and guidelines", "No", "No", "N/a", "402,807", "389,66 7", "250,651", "241,28 2", "Community Development -Conducted 425 CDD assessments where 301 groups were approved. Makindye 94, Nakawa 81, Lubaga 97, Kawempe 18, Central 11. \\- Monitored 309 groups in the City. 229 were progressing with evidence of increased production and income and 80 were struggling. \\- Conducted swearing in ceremonies for", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 31, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 31, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "1,611 women leaders. Kawempe 159, Makindye 800, Nakawa 265, Central 254, Lubaga 133. \\- Conducted pre disbursement training for the 8 approved group representatives in records keeping,", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "Project :0115 LGMS D (forme r LGDP)", "Output: 51 Small scale business promotion", "Small scale business promotion", "No", "No", "N/a", "1,376,000", "1,376,0 00", "1,376,0 00", "1,368,9 83", "Registered 460 (M 248, F 212) youths at the KCCA ESB, trained 543 (M315, F 228F) in Entrepreneurshi p, supported 433 (M 218, 215 F) through job counselling and guidance, recommended 281(M 129, F 152) for jobs and 31 people (M 22, F9) duly employed. \\- Registered 441 (236 M, 205F) youths at Kabalagala one Stop center.", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["Progra mme : 01 05 Urban Comm ercial and", "Sub Progra mme:1 3 Urban Comm ercial", "Output: 03 Market Access for Urban Agriculture", "Market Access for Urban Agriculture", "No", "No", "N/a", "789,085", "789,08 5", "522,735", "410,41 0", "Selected 3,319 (1,255M, 2,064F) to benefit from NAADS program. Procurement and Distribution", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 32, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 32, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["Produ ction Servic es", "and Produc tion Service s", "", "", "", "", "", "", "", "", "", "of inputs -Conducted 43 pre- disbursement trainings attended by 1,580 farmers. \\- 302 beneficiaries from Nakawa and Makindye received 91 juice Machine, 68Popcorn machine, 30chips making Machine, 26,000 day old chicks and 429 bags of poultry feed. Monitoring", "", "", "", "", ""], ["", "Project :0100 NAADS", "Output: 03 Market Access for Urban Agriculture", "Market Access for Urban Agriculture Promoting modern urban farming technologies in Kampala.", "No", "No", "N/a", "1,745,472", "1,784,4 71", "1,784,4 71", "1,681,5 67", "4,714 farmers in the city received advisory services such as vegetable and mushroom growing, value addition and poultry keeping to ensure quality standards in farming. Engaged 641 (F 446 M195 ) farmers in vegetable, mushroom growing, poultry keeping and value addition emphasized.", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 33, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 33, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "", "Output: 80 Urban Market Constructio n", "Part payment of USAFI Market debt", "Yes", "Yes", "1", "5,000,000", "4,500,0 00", "2,865,0 00", "2,865,0 00", "Kasubi Market works commenced and expected to be completed by end of August 2019. \\- Awarded contract for construction of a new market in Kitintale.", "N/a", "Achieved as planned", "Not implement ed", "Yes", "Yes"], ["Progra mme : 13 49 Econo mic Policy Monit oring, Evalua tion & Inspec tion", "Sub Progra mme:0 1 Admini stratio n and Human Resour ce", "Output: 37 Human Resource Developme nt and organisatio nal restructuri ng", "Administration.", "No", "No", "N/a", "86,619,81 5", "82,261, 000", "70,878, 102", "65,036, 703", "Number of technical staffs 1,121 (728 M, 393 F) of which 429 are permanent and 692 Temporary. \\- Forwarded names and relevant information for support staff to Public Service Commission for assessment and appointment consideration. \\- Submitted 185 staff for re- designation for alignment of their job titles in the new approved structure.", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "Sub Progra mme:0 2 Legal service s", "Output: 41 Policy, Planning and Legal Services", "Civil Litigation Criminal Prosecution Law Enforcement", "No", "No", "No", "11,388,92 5", "13,724, 697", "13,492, 541", "13,076, 713", "Drafted/reviewe d 4 Regulations, 9 Guidelines, 4 policies, 15 Bills of ordinances, 9 trainings held, 5", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 34, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 34, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", "cabinet memos, 66 Policy Development engagements.", "", "", "", "", "", null, null, null, null, null, null, null, null, null, null], ["", "", "", "Support to Political governance and Administration Security", "No", "No", "No", "", "", "", "", "by 69 301 Handled 366 contracts. -31Contracts pending signatures, 34 contracts pending clearance the Solicitor General, Contracts cleared and signed, 41 legal opinions. -Signed MOUs. -Processed 46 weekly reports on status of contracts.", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"], ["", "", "", "Policy and Advisory Capacity Building for technical staff", "No", "No", "No", "", "", "", "", "Handled 366 contracts. -31Contracts pending signatures, 34 contracts pending clearance by the Solicitor General, 301 Contracts cleared and signed, 41 legal opinions. -Signed 69 MOUs. -Processed", "N/a", "Achieved as planned", "Not assessed since planned out-puts were not quantified", "Yes", "No. Because outputs had no clear targets"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 35, "document_name": "KCCA Report of Auditor General 2019", "columns": ["Planning", "None", "None", "None", "None", "None", "Release of funds and Implementation", "None", "None", "None", "None", "None", "None", "None", "None", "Monito ring and Evalua tion", "Reporting"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 16, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 15, "level": 3}}], "page": 35, "document_name": "KCCA Report of Auditor General 2019", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - 2", "Opinion - 3", "Basis of Opinion - 3", "Key Audit Matters - 3", " 1.0 Implementation of the approved budget - 3", "Emphasis of Matter - 7", " 2.0 Management of Domestic arrears - 7", " 2.1 Outstanding domestic arrears - 7", " 2.2 Failure to Budget for Domestic Arrears - 8", "Other Information - 10", "Management Responsibilities for the Financial Statements - 10", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 11", "Other Reporting Responsibilities - 12", "Report on the Audit of Compliance with Legislation - 12", " 3.0 Staff Performance Management Initiatives - 12", " 3.1 Performance Agreements - 12", " 3.2 Completion of performance appraisals - 13", " 3.3 Completion of Semi-annual Performance Reviews - 13", " 3.4 Mechanism of staff attendance - 13", " 3.5 Existence of rewards and sanctions committee - 13", " 3.6 Client Charter - 13", " 4.0 Land Management Issues - 13", " 4.1 Failure to transfer ownership of the Authorities Property - Land titles - 13"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/KCCA Report of Auditor General 2020.chunks.json b/reports/Chunks/KCCA Report of Auditor General 2020.chunks.json deleted file mode 100644 index caaffee5084fa8254cf6c4a212c7d984f576bae1..0000000000000000000000000000000000000000 --- a/reports/Chunks/KCCA Report of Auditor General 2020.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "KCCA Report of Auditor General 2020", "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": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2020", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 2}}], "page": 2, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 3, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": [["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**KCCA**", "Kampala Capital City Authority"], ["**KIIDP**", "Kampala Institutional And Infrastructure Development Project"], ["**MDA**", "Ministries, Departments and Agencies"], ["**NSSF**", "National Social Security Fund"], ["**NTR**", "Non-Tax Revenue"], ["**PAYE**", "Pay As You Earn"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**TAIs**", "Treasury Accounting Instructions"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 3, "document_name": "KCCA Report of Auditor General 2020", "columns": ["Acronym", "Meaning"], "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": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2020 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kampala Capital City Authority", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "(KCCA) which comprise the statement of Financial Position as of 30 th June 2020, the Statement", "metadata": {"headings": [{"headings_0": {"content": "(KCCA) which comprise the statement of Financial Position as of 30 th June 2020, the Statement", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "of Financial Performance, Statement of Changes in Equity and 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.", "metadata": {"headings": [{"headings_0": {"content": "(KCCA) which comprise the statement of Financial Position as of 30 th June 2020, the Statement", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "In my opinion, the financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as of 30 th June 2020 and its financial performance", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as of 30 th June 2020 and its financial performance", "page": 4, "level": 4}}, {"headings_1": {"content": "(KCCA) which comprise the statement of Financial Position as of 30 th June 2020, the Statement", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "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": "In my opinion, the financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as of 30 th June 2020 and its financial performance", "page": 4, "level": 4}}, {"headings_1": {"content": "(KCCA) which comprise the statement of Financial Position as of 30 th June 2020, the Statement", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Basis of Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis of Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "In my opinion, the financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as of 30 th June 2020 and its financial performance", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "(ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics and other", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 4, "level": 4}}, {"headings_1": {"content": "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", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "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": "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", "page": 4, "level": 4}}, {"headings_1": {"content": "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", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "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", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "quantification of outputs, partial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "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", "page": 4, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Authority is mandated under the Kampala Capital City Act 2010, to facilitate the delivery of quality services to the people in Uganda\u2019s Capital City-Kampala.", "metadata": {"headings": [{"headings_0": {"content": "The Authority is mandated under the Kampala Capital City Act 2010, to facilitate the delivery of quality services to the people in Uganda\u2019s Capital City-Kampala.", "page": 5, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "To achieve this mandate, the Authority planned to implement a number of both recurrent and development deliverables under various programmes. A review of the", "metadata": {"headings": [{"headings_0": {"content": "To achieve this mandate, the Authority planned to implement a number of both recurrent and development deliverables under various programmes. A review of the", "page": 5, "level": 4}}, {"headings_1": {"content": "The Authority is mandated under the Kampala Capital City Act 2010, to facilitate the delivery of quality services to the people in Uganda\u2019s Capital City-Kampala.", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "entity\u2019s ministerial statement and budgets revealed that the Authority had an approved", "metadata": {"headings": [{"headings_0": {"content": "To achieve this mandate, the Authority planned to implement a number of both recurrent and development deliverables under various programmes. A review of the", "page": 5, "level": 4}}, {"headings_1": {"content": "The Authority is mandated under the Kampala Capital City Act 2010, to facilitate the delivery of quality services to the people in Uganda\u2019s Capital City-Kampala.", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "budget of UGX.304,375,682,976 out of which UGX.295,805,031,954 was released. The table below shows a summary of the key deliverables of the Authority for the financial", "metadata": {"headings": [{"headings_0": {"content": "budget of UGX.304,375,682,976 out of which UGX.295,805,031,954 was released. The table below shows a summary of the key deliverables of the Authority for the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "To achieve this mandate, the Authority planned to implement a number of both recurrent and development deliverables under various programmes. A review of the", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "year 2019/20.", "metadata": {"headings": [{"headings_0": {"content": "budget of UGX.304,375,682,976 out of which UGX.295,805,031,954 was released. The table below shows a summary of the key deliverables of the Authority for the financial", "page": 5, "level": 4}}, {"headings_1": {"content": "To achieve this mandate, the Authority planned to implement a number of both recurrent and development deliverables under various programmes. A review of the", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Table: Showing key deliverables for KCCA for the year", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "budget of UGX.304,375,682,976 out of which UGX.295,805,031,954 was released. The table below shows a summary of the key deliverables of the Authority for the financial", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": [["1", "134937-Human Resource Development and Organizational restructuring", "77.07", "26"], ["2", "040680-Urban road construction", "52.6", "43"], ["3", "070808-Secondary Education (wage)", "20.8", "49"], ["4", "090801-Policies, Laws and strategy development", "16.06", "55"], ["5", "13494-Policy, Planning and Legal", "14.9", "60"], ["6", "134940-Communication and Public Relations", "13.8", "65"], ["7", "070807-Primary education (wage)", "10.1", "68"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "budget of UGX.304,375,682,976 out of which UGX.295,805,031,954 was released. The table below shows a summary of the key deliverables of the Authority for the financial", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "columns": ["Sn", "Key deliverables", "Amount Spent (UGX) Bn", "Cumulative % of Actual expenditure"], "type": "table"}}, {"content": "The Authority planned to achieve its deliverables through the implementation of fifty", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "budget of UGX.304,375,682,976 out of which UGX.295,805,031,954 was released. The table below shows a summary of the key deliverables of the Authority for the financial", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "metadata": {"headings": [{"headings_0": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "The outbreak of the Covid-19 Pandemic affected the implementation of the 2019/20 budget, especially activities in the last half of the financial year. As a result, a number of activities were not implemented due to budget cuts and lockdown measures instituted to control the spread of the pandemic.", "metadata": {"headings": [{"headings_0": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "From the procedures undertaken, I noted the following:", "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": [["**1.1**", "**Implementation of the strategic plan** overall Government National Development Plan (NDP II) expired at the end of FY 2019/20. In line with the NDP II, the Kampala Capital City Authority had an approved strategic plan for the period 2015/16 - 2019/20, which set out both the long term and short term targets to be achieved during the duration of the strategic plan. being the last year of implementation of the Authority\u2019s strategic plan, I undertook an assessment of the achievement of the Authority\u2019s\u2019 strategic targets/goals. noted that the Authority had planned to implement six strategic targets/goals which were all partially implemented by 2019/20. to fully achieve strategic plan objectives implies that the intended beneficiaries did not get services as envisioned at the beginning of the I The This Failure", "I advised the Accounting Officer to ensure the Authority has adequate mitigation measures against such challenges during the subsequent planning period to realise better results. in order"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "strategic planning period. Accounting Officer explained that the underperformance was due to inadequate funding, legal limitations and land disputes. The", ""], ["**1.2**", "reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2019/2020 and noted that the entity budgeted to collect NTR of UGX.87.3Bn during the year under review. Out of this, UGX78.4bn was collected, representing a performance of 89.8% of the target. in NTR collections affect the implementation of planned activities at the Government-wide level. explained that the supplementary property valuation in the divisions, rolling out the newly developed Computer Aided Mass Valuation system and undertaking enforcement activities to recover revenue arrears have been adopted in a bid to ensure realization of the projected revenue. strategies such as finalizing **of GoU receipts** entity budgeted to receive UGX.304.4Bn out of which UGX295.8Bn was warranted representing 97.2% performance. shortfalls affect implementation of planned activities. **Revenue Performance-for MDAs Performance of NTR** I Shortfalls Management **Performance** The Revenue", "I await the outcomes of the interventions by the Accounting Officer for recovering uncollected revenue. also advised the Accounting Officer to engage MoFPED so that in future funds are released as appropriated. I"], ["**1.3**", "**Under absorption of funds** of the total receipts for the financial year of UGX295.8Bn, UGX.288.7Bn was spent by the Authority resulting in an unspent balance of UGX.7.1Bn representing an absorption level of 97.6%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account under absorption of released funds was caused by unspent salary funds due to delay in recruitment, delayed constructions due to COVID-19 -19, among others. absorption of released funds results in non-implementation of planned activities. The unimplemented activities include; Implementation of the urban tourism strategic plan in Kampala \uf0b7 Phase II of the fencing of Kisaasi Primary School \uf0b7 Monitoring of groups youth groups \uf0b7 Disbursement of CDD funds to community groups Accounting Officer explained that the under absorption was due to failure to implement some activities as result of Covid measures instituted to curb the spread of CoVID-19. \uf0b7 Out The Under The", "I advised the Accounting Officer to liaise with MoFPED for funds to be availed so that these activities are implemented in the subsequent period."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 6, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "strategic planning period. Accounting Officer explained that the underperformance was due to inadequate funding, legal limitations and land disputes. The", ""], ["**1.2**", "reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2019/2020 and noted that the entity budgeted to collect NTR of UGX.87.3Bn during the year under review. Out of this, UGX78.4bn was collected, representing a performance of 89.8% of the target. in NTR collections affect the implementation of planned activities at the Government-wide level. explained that the supplementary property valuation in the divisions, rolling out the newly developed Computer Aided Mass Valuation system and undertaking enforcement activities to recover revenue arrears have been adopted in a bid to ensure realization of the projected revenue. strategies such as finalizing **of GoU receipts** entity budgeted to receive UGX.304.4Bn out of which UGX295.8Bn was warranted representing 97.2% performance. shortfalls affect implementation of planned activities. **Revenue Performance-for MDAs Performance of NTR** I Shortfalls Management **Performance** The Revenue", "I await the outcomes of the interventions by the Accounting Officer for recovering uncollected revenue. also advised the Accounting Officer to engage MoFPED so that in future funds are released as appropriated. I"], ["**1.3**", "**Under absorption of funds** of the total receipts for the financial year of UGX295.8Bn, UGX.288.7Bn was spent by the Authority resulting in an unspent balance of UGX.7.1Bn representing an absorption level of 97.6%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account under absorption of released funds was caused by unspent salary funds due to delay in recruitment, delayed constructions due to COVID-19 -19, among others. absorption of released funds results in non-implementation of planned activities. The unimplemented activities include; Implementation of the urban tourism strategic plan in Kampala \uf0b7 Phase II of the fencing of Kisaasi Primary School \uf0b7 Monitoring of groups youth groups \uf0b7 Disbursement of CDD funds to community groups Accounting Officer explained that the under absorption was due to failure to implement some activities as result of Covid measures instituted to curb the spread of CoVID-19. \uf0b7 Out The Under The", "I advised the Accounting Officer to liaise with MoFPED for funds to be availed so that these activities are implemented in the subsequent period."], ["**1.4**", "**Unremitted off-budget receipts** 36(6), 43 and 44(20) of the PFMA 2015, require all the public resources including external financing to be paid into the consolidated fund and once deposited shall form part of the consolidated fund and shall Section", "I advised the Accounting Officer to ensure that all funds are appropriated by Parliament and"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 6, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "be availed through the Appropriations Act. Paragraph 24.6.2 of the Treasury Instructions 2017 also requires an Accounting Officer to ensure that all planned development partner disbursements under his or her vote are included in the vote budget estimates, i.e. appropriated by Parliament. noted the Authority received off-budget financing to a tune of UGX. 13,138,106,449 which was not appropriated by parliament as required by the law. These funds were received directly from development partners for undertaking activities not budgeted for. financing distorts planning, may result in duplication of activities and is also contrary to the Public Finance Management Act (PFMA) 2015. Accounting Officer explained that all efforts were made by Management to include the budgets for the entire Off budget funding in the budget process of FY 2019/20 when government provided a platform in the PBS system. However, these budgets were not consolidated and presented by MOFPED to parliament and hence were not appropriated. I Off-budget The", "expenditure of such funds the government financial system. follows"], ["**1.5**", "**Quantification of outputs/activities** 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the next quarter. These reports should indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. of the forty-eight (48) outputs with a total of ninety-eight (98) activities and expenditure of UGX.182.109Bn sampled for assessment I reviewed the extent of quantification of outputs and activities and noted the following; \uf0b7 Twenty-six (26) outputs with a total of fifty-eight (58) activities and expenditure worth UGX.133.540Bn were fully quantified. That is, all the fifty-eight (58) activities (100%) within these out-puts were clearly quantified to enable assessment of performance. Four (4) outputs with a total of thirteen (13) activities, and expenditure worth UGX12.763Bn were insufficiently quantified. I observed that out of the Thirteen (13) activities, four (4) activities (30.8%) were quantified while seven (7) activities (69.2%) were not clearly quantified to enable assessment of performance Eighteen (18) outputs with a total of twenty-seven (27) activities and expenditure worth UGX 35.805Bn were not quantified at all. That is, all the twenty-seven (27) activities (0%) within these outputs were not clearly quantified to enable assessment of performance. **Details in Appendix I.** \uf0b7 \uf0b7 Paragraph Out", "I advised the Accounting Officer to ensure that even with the transition to programme-based budgeting, quantification of activities and out puts is emphasized."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 7, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "be availed through the Appropriations Act. Paragraph 24.6.2 of the Treasury Instructions 2017 also requires an Accounting Officer to ensure that all planned development partner disbursements under his or her vote are included in the vote budget estimates, i.e. appropriated by Parliament. noted the Authority received off-budget financing to a tune of UGX. 13,138,106,449 which was not appropriated by parliament as required by the law. These funds were received directly from development partners for undertaking activities not budgeted for. financing distorts planning, may result in duplication of activities and is also contrary to the Public Finance Management Act (PFMA) 2015. Accounting Officer explained that all efforts were made by Management to include the budgets for the entire Off budget funding in the budget process of FY 2019/20 when government provided a platform in the PBS system. However, these budgets were not consolidated and presented by MOFPED to parliament and hence were not appropriated. I Off-budget The", "expenditure of such funds the government financial system. follows"], ["**1.5**", "**Quantification of outputs/activities** 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the next quarter. These reports should indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. of the forty-eight (48) outputs with a total of ninety-eight (98) activities and expenditure of UGX.182.109Bn sampled for assessment I reviewed the extent of quantification of outputs and activities and noted the following; \uf0b7 Twenty-six (26) outputs with a total of fifty-eight (58) activities and expenditure worth UGX.133.540Bn were fully quantified. That is, all the fifty-eight (58) activities (100%) within these out-puts were clearly quantified to enable assessment of performance. Four (4) outputs with a total of thirteen (13) activities, and expenditure worth UGX12.763Bn were insufficiently quantified. I observed that out of the Thirteen (13) activities, four (4) activities (30.8%) were quantified while seven (7) activities (69.2%) were not clearly quantified to enable assessment of performance Eighteen (18) outputs with a total of twenty-seven (27) activities and expenditure worth UGX 35.805Bn were not quantified at all. That is, all the twenty-seven (27) activities (0%) within these outputs were not clearly quantified to enable assessment of performance. **Details in Appendix I.** \uf0b7 \uf0b7 Paragraph Out", "I advised the Accounting Officer to ensure that even with the transition to programme-based budgeting, quantification of activities and out puts is emphasized."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 7, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**Table 1: Extent of Quantification by activities** **Summary of Performance by Outputs** **Category** **Expen** **of outputs diture** **UGX** Bn** **% of total out- puts samp led** **No.** of outpu ts samp led** **Activity details-Analysis** **Total No. of** **no of Fully** **activi Quanti** **ties** **fied** **in** **activiti** **the** **es** **outp** uts** **No of activit** **ies** not fully quanti fied** **%** of quantificat** **ion** of activities per** **category** of output** **% propo rtion to total expen diture** 26 54 133.54 73.3 58 58 100 4 8 12.76 7.0 13 69 0 4 27 9 18 38 35.80 19.7 27 0 **48 100 182.1 100 98 67 31** 0 observed cases where outputs were either partially or not quantified, and management reported performance in generic ways. The activities that were not sufficiently quantified were; \uf0b7 Tourism and Public library promotion activities, \uf0b7 Rehabilitation of Secondary Schools Infrastructure \uf0b7 Procurement of leases on KCCA Land \uf0b7 Registration and valuation of city properties \uf0b7 Maintenance of public health centers and purchase of medical equipment \uf0b7 Health infrastructure rehabilitated \uf0b7 Training of primary leaving exams invigilators Failure to plan and report on the quality/quantity of activities implemented renders it difficult to establish the reasonableness of individual activity costs for each planned output which curtails effective accountability when funds are subsequently spent. Further, without clearly and fully quantified outputs, I could not ascertain the level of achievement of these outputs and whether funds appropriated by Parliament and released were spent and the intended objectives achieved. **Fully quantified outputs Insufficie ntly quantified outputs Outputs not quantified** I Accounting Officer acknowledged the anomaly and noted that with the introduction of the Program based budgeting there has been a detailed review of all KCCA plans by program which is going to significantly improve on the planning and reporting and this weakness observed will be resolved The", ""], ["assessed the implementation of twenty-six (26) outputs that were fully quantified with a total of fifty-eight (58) activities worth UGX 133.540Bn and noted the following Twenty-one (21) outputs with a total of forty-five (45) activities worth UGX 133.077Bn were fully implemented. The entity implemented all the forty-five (45) activities (100%) within these outputs. Four (4) output with a total of ten (10) activities worth UGX 0.489Bn was partially implemented. Out of the ten (2) activities, the entity fully implemented two (2) activities (20%), seven (7) activities were partially implemented (70%), while one (1) activity (10%) remained **1.6 Implementation of quantified outputs** I \uf0b7 \uf0b7", "I advised the Accounting Officer to engage MoFPED to have funds availed so that the activities are implemented in the subsequent period."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 8, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_11"], "type": "table"}}, {"content": [["**Table 1: Extent of Quantification by activities** **Summary of Performance by Outputs** **Category** **Expen** **of outputs diture** **UGX** Bn** **% of total out- puts samp led** **No.** of outpu ts samp led** **Activity details-Analysis** **Total No. of** **no of Fully** **activi Quanti** **ties** **fied** **in** **activiti** **the** **es** **outp** uts** **No of activit** **ies** not fully quanti fied** **%** of quantificat** **ion** of activities per** **category** of output** **% propo rtion to total expen diture** 26 54 133.54 73.3 58 58 100 4 8 12.76 7.0 13 69 0 4 27 9 18 38 35.80 19.7 27 0 **48 100 182.1 100 98 67 31** 0 observed cases where outputs were either partially or not quantified, and management reported performance in generic ways. The activities that were not sufficiently quantified were; \uf0b7 Tourism and Public library promotion activities, \uf0b7 Rehabilitation of Secondary Schools Infrastructure \uf0b7 Procurement of leases on KCCA Land \uf0b7 Registration and valuation of city properties \uf0b7 Maintenance of public health centers and purchase of medical equipment \uf0b7 Health infrastructure rehabilitated \uf0b7 Training of primary leaving exams invigilators Failure to plan and report on the quality/quantity of activities implemented renders it difficult to establish the reasonableness of individual activity costs for each planned output which curtails effective accountability when funds are subsequently spent. Further, without clearly and fully quantified outputs, I could not ascertain the level of achievement of these outputs and whether funds appropriated by Parliament and released were spent and the intended objectives achieved. **Fully quantified outputs Insufficie ntly quantified outputs Outputs not quantified** I Accounting Officer acknowledged the anomaly and noted that with the introduction of the Program based budgeting there has been a detailed review of all KCCA plans by program which is going to significantly improve on the planning and reporting and this weakness observed will be resolved The", ""], ["assessed the implementation of twenty-six (26) outputs that were fully quantified with a total of fifty-eight (58) activities worth UGX 133.540Bn and noted the following Twenty-one (21) outputs with a total of forty-five (45) activities worth UGX 133.077Bn were fully implemented. The entity implemented all the forty-five (45) activities (100%) within these outputs. Four (4) output with a total of ten (10) activities worth UGX 0.489Bn was partially implemented. Out of the ten (2) activities, the entity fully implemented two (2) activities (20%), seven (7) activities were partially implemented (70%), while one (1) activity (10%) remained **1.6 Implementation of quantified outputs** I \uf0b7 \uf0b7", "I advised the Accounting Officer to engage MoFPED to have funds availed so that the activities are implemented in the subsequent period."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 8, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_11"], "type": "table"}}, {"content": [["**Extent of imple menta tion of activiti** **es** per catego ry of output** 100 0 0 1 3 unimplemented. One (1) output with a total of three (3) activities worth 0.025Bn was not implemented at all. That is the entity did implement the three (3) activities (0%) within the output. **% propo rtion to total expen diture** **Activity details-Analysis** **Tota** **l no** **of** **acti** **vitie** s** **No** of Fully impl eme nted activ ities** **No. Of parti ally impl eme nted activ ities** **No of activiti es that were not imple mente d** **Expe nditu re UGX** **% of impl eme ntati on** **No of outpu ts** **2 Showing level of implementation of Fully Quantified outputs** **Summary of Performance by Output** **Category** of output** 21 80.8 133.0 99.6 45 45 0 4 15.4 0.49 0.37 10 2 7 70 1 3.8 0.01 0.03 3 0 0 **Fully** **implemen** **ted** **outputs** **Partially** **Implemen** **ted** **outputs** **Outputs** **Not** **Implemen** **ted** Total 26 100 133.5 100 58 47 7 4** of planned activities implies that the expected services to the beneficiary communities were not attained. Some of the non-implemented and partially implemented activities included; \uf0b7 Removal and replacement of asbestos in 20 classrooms at Old Kampala S.S.S \uf0b7 Maintenance and support to various KCCA markets \uf0b7 Implementation of the Urban Tourism strategic plan \uf0b7 Inspection of 1200 schools \uf0b7 Transfer of CDD funds to 3000 persons in groups \uf0b7 Transfer of UWEP funds to 600 groups \uf0b7 Construction of Kabalagala youth center perimeter wall The Accounting Officer explained that failure to fully implement all planned activities and outputs was due to lack of funds in some outputs and the effects of CoVID 19 pandemic. \uf0b7 **Bn** Non-implementation **Table**", ""], ["**1.7 Preparation and submission of Monitoring Reports plans and reports** 58 of the Budget Execution Circular for 2019/20 requires the Accounting officer to prepare and submit annual monitoring plans for government programs and or projects under his/her vote to the Office of the Prime Minister with a copy to Ministry of Finance, and National Planning Authority for harmonization to ensure proper coordination to avoid duplication and fatigue. The accounting Officers are also expected to submit quarterly monitoring reports to the office of the prime minister with a copy to the Ministry of Finance for the attention of the director budget. to this I noted that; \uf0b7 The Authority did not prepare and submit the annual monitoring plans Paragraph Contrary", "The Accounting Officer\u2019s explanation is noted. await the outcome of the Accounting Officers actions. I"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 9, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_12"], "type": "table"}}, {"content": [["**Extent of imple menta tion of activiti** **es** per catego ry of output** 100 0 0 1 3 unimplemented. One (1) output with a total of three (3) activities worth 0.025Bn was not implemented at all. That is the entity did implement the three (3) activities (0%) within the output. **% propo rtion to total expen diture** **Activity details-Analysis** **Tota** **l no** **of** **acti** **vitie** s** **No** of Fully impl eme nted activ ities** **No. Of parti ally impl eme nted activ ities** **No of activiti es that were not imple mente d** **Expe nditu re UGX** **% of impl eme ntati on** **No of outpu ts** **2 Showing level of implementation of Fully Quantified outputs** **Summary of Performance by Output** **Category** of output** 21 80.8 133.0 99.6 45 45 0 4 15.4 0.49 0.37 10 2 7 70 1 3.8 0.01 0.03 3 0 0 **Fully** **implemen** **ted** **outputs** **Partially** **Implemen** **ted** **outputs** **Outputs** **Not** **Implemen** **ted** Total 26 100 133.5 100 58 47 7 4** of planned activities implies that the expected services to the beneficiary communities were not attained. Some of the non-implemented and partially implemented activities included; \uf0b7 Removal and replacement of asbestos in 20 classrooms at Old Kampala S.S.S \uf0b7 Maintenance and support to various KCCA markets \uf0b7 Implementation of the Urban Tourism strategic plan \uf0b7 Inspection of 1200 schools \uf0b7 Transfer of CDD funds to 3000 persons in groups \uf0b7 Transfer of UWEP funds to 600 groups \uf0b7 Construction of Kabalagala youth center perimeter wall The Accounting Officer explained that failure to fully implement all planned activities and outputs was due to lack of funds in some outputs and the effects of CoVID 19 pandemic. \uf0b7 **Bn** Non-implementation **Table**", ""], ["**1.7 Preparation and submission of Monitoring Reports plans and reports** 58 of the Budget Execution Circular for 2019/20 requires the Accounting officer to prepare and submit annual monitoring plans for government programs and or projects under his/her vote to the Office of the Prime Minister with a copy to Ministry of Finance, and National Planning Authority for harmonization to ensure proper coordination to avoid duplication and fatigue. The accounting Officers are also expected to submit quarterly monitoring reports to the office of the prime minister with a copy to the Ministry of Finance for the attention of the director budget. to this I noted that; \uf0b7 The Authority did not prepare and submit the annual monitoring plans Paragraph Contrary", "The Accounting Officer\u2019s explanation is noted. await the outcome of the Accounting Officers actions. I"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 9, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_12"], "type": "table"}}, {"content": [["to MoFPED and NPA as required. \uf0b7 Further, the Authority did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. practice is not only contrary to the circular instructions but also hinders efforts of timely monitoring of the implementation of the budget. Accounting Officer acknowledged the gap and pledged to comply with the requirements of the budget execution circular. This The", ""], ["**1.8 Submission of Quarterly Performance Reports** 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 within the deadline given for submission of the reports as indicated in the table below **No Details Deadline submission** **for The actual date of submission** **Comment (submitted time/ delayed)** Submitted in time **in** Quarter One 31/10/2019 31/10/2019 Quarter Two 31/01/2020 31/01/2020 Submitted in time Quarter 30/04/2020 30/04/2020 Submitted in time Three Quarter Four 31/07/2020 31/07/2020 Submitted in time **1.9 Accuracy of Performance reports submitted** 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. my review of the Annual cumulative performance reports and physical inspections/verification of performance and financial statements, I noted inconsistencies in the reported performance, as shown in the table below. **No Activity details Level of performance reported by the entity** **Level** of** **performance** as verified by the audit** **team** Review of BIG report indicated expenditure of UGX.13,368,246,771 **Variance (UGX)** Management 4,404,229 expenditure UGX.13,372,651,000 reported of Sub Programme:02 Legal services - Output: 40 Communications and Public Relations strategies Sub Programme:02 Legal services - Output: 41 Policy, Planning and Legal Services 07 Engineering and Technical Services Output: 02 Urban Road Maintenance Management expenditure UGX.5,521,425,000 reported of Review of BIG report indicated expenditure of UGX.5,500,343,280 21,081,720 Management expenditure UGX.150,000,000 reported of Review of BIG report indicated expenditure of 300,000,000 150,000,000 **175,485,949** I 1 2 3 4 2 3 4 Paragraph Paragraph From", "I commended the Accounting Officer for complying with the budget execution circular I advised the Accounting to engage MoFPED for support and build capacity of KCCA staff in the use of the PBS tool."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 10, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_11"], "type": "table"}}, {"content": [["to MoFPED and NPA as required. \uf0b7 Further, the Authority did not prepare and submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. practice is not only contrary to the circular instructions but also hinders efforts of timely monitoring of the implementation of the budget. Accounting Officer acknowledged the gap and pledged to comply with the requirements of the budget execution circular. This The", ""], ["**1.8 Submission of Quarterly Performance Reports** 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 within the deadline given for submission of the reports as indicated in the table below **No Details Deadline submission** **for The actual date of submission** **Comment (submitted time/ delayed)** Submitted in time **in** Quarter One 31/10/2019 31/10/2019 Quarter Two 31/01/2020 31/01/2020 Submitted in time Quarter 30/04/2020 30/04/2020 Submitted in time Three Quarter Four 31/07/2020 31/07/2020 Submitted in time **1.9 Accuracy of Performance reports submitted** 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. my review of the Annual cumulative performance reports and physical inspections/verification of performance and financial statements, I noted inconsistencies in the reported performance, as shown in the table below. **No Activity details Level of performance reported by the entity** **Level** of** **performance** as verified by the audit** **team** Review of BIG report indicated expenditure of UGX.13,368,246,771 **Variance (UGX)** Management 4,404,229 expenditure UGX.13,372,651,000 reported of Sub Programme:02 Legal services - Output: 40 Communications and Public Relations strategies Sub Programme:02 Legal services - Output: 41 Policy, Planning and Legal Services 07 Engineering and Technical Services Output: 02 Urban Road Maintenance Management expenditure UGX.5,521,425,000 reported of Review of BIG report indicated expenditure of UGX.5,500,343,280 21,081,720 Management expenditure UGX.150,000,000 reported of Review of BIG report indicated expenditure of 300,000,000 150,000,000 **175,485,949** I 1 2 3 4 2 3 4 Paragraph Paragraph From", "I commended the Accounting Officer for complying with the budget execution circular I advised the Accounting to engage MoFPED for support and build capacity of KCCA staff in the use of the PBS tool."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}], "page": 10, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_11"], "type": "table"}}, {"content": "This is an indication of a disjoint between the financial reporting and budgeting systems. \nThe Accounting Officer explained that this was caused by the difference in timing of the extraction of the reports and eventual transfer/input into the", "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}, [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, {"headings_1": {"content": "(50) outputs with a budget of UGX 304.35Bn I sampled forty-eight (48) outputs with a budget of UGX.244Bn, representing 60% of the total budget for review.", "page": 5, "level": 4}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "budgeting tool. The IFMS system sometimes posts transaction earlier", "metadata": {"headings": [{"headings_0": {"content": "budgeting tool. The IFMS system sometimes posts transaction earlier", "page": 11, "level": 3}}, {"headings_1": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "identified in transit to the actual item. This will cause differences. KCCA will get a cut off to ensure alignment of the balances reported. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "budgeting tool. The IFMS system sometimes posts transaction earlier", "page": 11, "level": 3}}, {"headings_1": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}, [{"headings_0": {"content": "budgeting tool. The IFMS system sometimes posts transaction earlier", "page": 11, "level": 3}}, {"headings_1": {"content": "From the procedures undertaken, I noted the following:", "page": 5, "level": 2}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Management of Covid-19 interventions", "metadata": {"headings": [{"headings_0": {"content": "Management of Covid-19 interventions", "page": 11, "level": 2}}, {"headings_1": {"content": "budgeting tool. The IFMS system sometimes posts transaction earlier", "page": 11, "level": 3}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Government of Uganda instituted a number of interventions to respond to the Covid 19 outbreak. Key among these included supplementary funding to enable the entities respond to the threat and effects of the pandemic on Ugandans. In addition to the", "metadata": {"headings": [{"headings_0": {"content": "Government of Uganda instituted a number of interventions to respond to the Covid 19 outbreak. Key among these included supplementary funding to enable the entities respond to the threat and effects of the pandemic on Ugandans. In addition to the", "page": 11, "level": 4}}, {"headings_1": {"content": "Management of Covid-19 interventions", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "supplementary funding, the government encouraged citizens to make voluntary contributions to the State.", "metadata": {"headings": [{"headings_0": {"content": "Government of Uganda instituted a number of interventions to respond to the Covid 19 outbreak. Key among these included supplementary funding to enable the entities respond to the threat and effects of the pandemic on Ugandans. In addition to the", "page": 11, "level": 4}}, {"headings_1": {"content": "Management of Covid-19 interventions", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "metadata": {"headings": [{"headings_0": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 11, "level": 2}}, {"headings_1": {"content": "Government of Uganda instituted a number of interventions to respond to the Covid 19 outbreak. Key among these included supplementary funding to enable the entities respond to the threat and effects of the pandemic on Ugandans. In addition to the", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "anticipated nor planned for, there was a risk that the entities that participated in this intervention may experience challenges in optimally applying the availed resource to", "metadata": {"headings": [{"headings_0": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 11, "level": 2}}, {"headings_1": {"content": "Government of Uganda instituted a number of interventions to respond to the Covid 19 outbreak. Key among these included supplementary funding to enable the entities respond to the threat and effects of the pandemic on Ugandans. In addition to the", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "metadata": {"headings": [{"headings_0": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 11, "level": 2}}, {"headings_1": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "and subsequently developed procedures to assess how entities managed the interventions and to satisfy myself that this was done in compliance with the applicable laws, regulations and guidelines.", "metadata": {"headings": [{"headings_0": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 11, "level": 2}}, {"headings_1": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "metadata": {"headings": [{"headings_0": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 11, "level": 4}}, {"headings_1": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "framework, the existence of proper accountability for the funds, ensuring that there was accurate reporting among others.", "metadata": {"headings": [{"headings_0": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 11, "level": 4}}, {"headings_1": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Based on the work performed I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Based on the work performed I noted the following;", "page": 11, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": [["**No**", "**Finding/Observation**", "**Recommendation**"], ["**2.1**", "**Receipts from Treasury and donations** entity received UGX.1,000,000,000 for funding COVID-19 19 interventions as summarised in the table below: **No. Details/Source Amount (UGX)** **1** 1.1 **Receipts from Treasury** Supplementary budget allocation **Total Receipts** 1,000,000,000 **1,000,000,000** The", ""], ["**2.1**", "**Preparation of work plans for the supplementary funds** 23 of the Budget Execution Circular 2019/20 requires that all supplementary budget requests must be supported by a realistic work plan and budget. I observed that the Authority prepared a work plan for the utilization of the funds as guided by the PSST. Paragraph", ""], ["**2.2**", "**Absorption of funds received** of the UGX.1,000,000,000 received by the Authority, UGX.1,000,000,000 was spent representing an absorption rate of 100%. The funds were spent as indicated in the table below; Out", "I commended the Accounting Officer for ensuring that all funds released are absorbed."]], "metadata": {"headings": [{"headings_0": {"content": "Based on the work performed I noted the following;", "page": 11, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["", "**No**", "**Expenditure** category** **Amount**", "**Amount (UGX)**", "**%**", ""], [null, "1", "Advertising and Public Relations", "7,150,000", "0.72", null], [null, "2", "Allowances for monitoring", "496,725,000", "49.67", null]], "metadata": {"headings": [{"headings_0": {"content": "Based on the work performed I noted the following;", "page": 11, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 11, "level": 4}}], "page": 12, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_4", "column_8", "column_9"], "type": "table"}}, {"content": [["", "**No**", "**Expenditure** category** **Amount**", "**Amount (UGX)**", "**%**", ""], [null, "1", "Advertising and Public Relations", "7,150,000", "0.72", null], [null, "2", "Allowances for monitoring", "496,725,000", "49.67", null], [null, "3", "Workshops and Seminars", "32,000,000", "3.20", null], [null, "4", "Welfare and Entertainment", "154,400,000", "15.44", null], [null, "5", "Provision of water", "175,650,000", "17.57", null], [null, "6", "Fuel, Lubricants and Oils", "128,825,000", "12.88", null], [null, "7", "Maintenance - Other", "5,250,000", "0.53", null], [null, "", "**Total Expenditure**", "**1,000,000,000**", "**100**", null], [null, "", null, null, null, null], ["**2.3** Quantification and implementation of activities** observed that although the Authority prepared a work plan, the work plan was not sufficiently quantified. None of the 6 planned activities was fully quantified to facilitate measurement of performance. the circumstances, I was unable to ascertain the extent to which these activities were implemented since there were no clearly measurable targets. Accounting Officer explained that this activity was an emergency that cropped in the middle of the financial year. An emergency budget and work plans were made and submitted and relevant approvals were obtained from Parliamentary Committee on budget after presentation of the KCCA estimates. I In The", null, null, null, null, "in I advised the Accounting Officer to ensure that the future all activities in the work plans are fully quantified to facilitate performance measurement."], ["**2.4 Accountability of funds** 10.10.1 of the Treasury Instructions, 2017 requires that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents. reviewed the expenditure records for the funds and did not find cases of unaccounted for funds. I Paragraph", null, null, null, null, "I commended the Accounting Officer for ensuring funds are fully accounted for. that"], ["**2.5** Valuation of in-Kind donations received** 15.5.1 of the Treasury Instructions states that inventories are accounted for by value as well as by quantity, and it is necessary for an Accounting Officer to keep records so as to determine the unit cost of each inventory item and the reconciliation of the total value of the stocks of inventories with the financial records. to the above, I observed that all items received in-kind by the entity were not valued. I was, therefore, unable to confirm the accuracy and completeness of the information pertaining to receipts reported by the entity. The Accounting Officer explained that it was difficult to assign values to the items donated in kind as the Donors didn\u2019t attached values to these items. Paragraph Contrary", null, null, null, null, "future I advised the Accounting Officer to in make reference for acceptable price source such as PPDA prices common user items, average market prices or seek the help of the chief government valuer to have such items valued. for"], ["**2.6** Recording/taking on charge items received** In his guidance dated 16 th April 2020 to all Accounting Officers,", null, null, null, null, "I await the outcome of the Accounting Officers actions."]], "metadata": {"headings": [{"headings_0": {"content": "Based on the work performed I noted the following;", "page": 11, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 11, "level": 4}}], "page": 12, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_4", "column_8", "column_9"], "type": "table"}}, {"content": [["", "the PSST guided that all Accounting Officers should formally acknowledge all donations in kind and ensure that they are recorded, taken on charge and reported in line with the laid down procedures stipulated in the Treasury Instructions 2017. In addition, guideline 1 (B) of the guidelines for management of Covid-19 response fund donations issued on 28 th April 2020 by the PSST states that donations in kind at the Local Governments shall be recorded and taken on charge in accordance with chapter 15 of the Treasury instructions 2017. noted that KCCA received and distributed/used in-kind donations without taking then on charge, which is contrary to the guidelines given and the Treasury Accounting Instructions. Failure to take items on charge exposes the items to the risk of misuse and complicates the exercise of the verification and confirmation of the utilisation of these items. Accounting Officer acknowledged the anomaly and committed to updating all records that will be received future to minimise risk of misuse. I The", ""], ["**2.7**", "**Distribution of in-kind donations** 2 (B) of the guidelines to all Accounting Officers for management of Covid-19 response fund donations issued on 28 th April 2020 by the PSST states that the distribution of in- kind donations shall be guided by the District Covid-19 Taskforce. By the time of writing this report, some of the items that had been received as in-kind donations had been distributed. I was however not provided evidence that: \uf0b7 The Authority obtained the approval of the district Covid-19 task force to distribute the items. \uf0b7 There was satisfactory accountability for the distributed items. As such, I was unable of confirm whether the items were distributed to the intended beneficiaries. Accounting Officer explained is committed to comply with guidelines issued by PSST and to ensure all inventories are accounted for. Accounting Officer further stated that the majority of the items received were medical in nature and distributed to the health facilities captured in the facility stock cards. that Management the time of writing this report, this evidence had not been availed. Guideline The By", "I advised the Accounting Officer to always ensure that distribution of such items is well documented and supported."]], "metadata": {"headings": [{"headings_0": {"content": "Based on the work performed I noted the following;", "page": 11, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 11, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "3.0 Outstanding receivables", "metadata": {"headings": [{"headings_0": {"content": "3.0 Outstanding receivables", "page": 14, "level": 2}}, {"headings_1": {"content": "Based on the work performed I noted the following;", "page": 11, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Paragraph 9.1.2 of the Treasury Instructions 2017 state that where an Accounting", "metadata": {"headings": [{"headings_0": {"content": "3.0 Outstanding receivables", "page": 14, "level": 2}}, {"headings_1": {"content": "Based on the work performed I noted the following;", "page": 11, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Officer is designated as a receiver of revenue, he or she shall be personally responsible", "metadata": {"headings": [{"headings_0": {"content": "Officer is designated as a receiver of revenue, he or she shall be personally responsible", "page": 14, "level": 2}}, {"headings_1": {"content": "3.0 Outstanding receivables", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "for ensuring that; (b) all revenue invoiced is paid, (d) adequate safeguards exist and are applied for prompt collection, depositing, reporting and accounting for all government revenue. \nMy analysis of the trade receivable figure reported in the Authority's financial statements revealed that the uncollected revenue at the end of the financial year stood", "metadata": {"headings": [{"headings_0": {"content": "Officer is designated as a receiver of revenue, he or she shall be personally responsible", "page": 14, "level": 2}}, {"headings_1": {"content": "3.0 Outstanding receivables", "page": 14, "level": 2}}, [{"headings_0": {"content": "Officer is designated as a receiver of revenue, he or she shall be personally responsible", "page": 14, "level": 2}}, {"headings_1": {"content": "3.0 Outstanding receivables", "page": 14, "level": 2}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "at UGX 103,567,655,299. Interviews carried with management further revealed that;", "metadata": {"headings": [{"headings_0": {"content": "at UGX 103,567,655,299. Interviews carried with management further revealed that;", "page": 14, "level": 2}}, {"headings_1": {"content": "Officer is designated as a receiver of revenue, he or she shall be personally responsible", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "\uf0b7 UGX 3,793,224,070 (3.6% of the total revenue balance) relating to advertising was", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 UGX 3,793,224,070 (3.6% of the total revenue balance) relating to advertising was", "page": 14, "level": 2}}, {"headings_1": {"content": "at UGX 103,567,655,299. Interviews carried with management further revealed that;", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "not collectable due to a court ruling that outlawed this source of revenue.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 UGX 3,793,224,070 (3.6% of the total revenue balance) relating to advertising was", "page": 14, "level": 2}}, {"headings_1": {"content": "at UGX 103,567,655,299. Interviews carried with management further revealed that;", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 UGX 8,464,801,603 (8% of the balance) is also unlikely to be realized since it relates to MDAs that have overtime refused to honor their obligations.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 UGX 8,464,801,603 (8% of the balance) is also unlikely to be realized since it relates to MDAs that have overtime refused to honor their obligations.", "page": 14, "level": 4}}, {"headings_1": {"content": "\uf0b7 UGX 3,793,224,070 (3.6% of the total revenue balance) relating to advertising was", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "There is, therefore, a risk that the receivables balance reported in the financial", "metadata": {"headings": [{"headings_0": {"content": "There is, therefore, a risk that the receivables balance reported in the financial", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 UGX 8,464,801,603 (8% of the balance) is also unlikely to be realized since it relates to MDAs that have overtime refused to honor their obligations.", "page": 14, "level": 4}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "statements are overstated.", "metadata": {"headings": [{"headings_0": {"content": "There is, therefore, a risk that the receivables balance reported in the financial", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 UGX 8,464,801,603 (8% of the balance) is also unlikely to be realized since it relates to MDAs that have overtime refused to honor their obligations.", "page": 14, "level": 4}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Office explained that whereas it is true that court, in April 2020, ruled", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Office explained that whereas it is true that court, in April 2020, ruled", "page": 14, "level": 2}}, {"headings_1": {"content": "There is, therefore, a risk that the receivables balance reported in the financial", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "against collection of outdoor advertising fees hence casting doubt on the collectability of the outstanding outdoor advertising fees, they were not satisfied with the ruling and an appeal against it is being pursued. She further stated that Efforts of recovery of the outstanding property rates owed by the MDAs are being pursued through intense", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Office explained that whereas it is true that court, in April 2020, ruled", "page": 14, "level": 2}}, {"headings_1": {"content": "There is, therefore, a risk that the receivables balance reported in the financial", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "engagements with each of the relevant MDAs\u2019 Accounting Officers.", "metadata": {"headings": [{"headings_0": {"content": "engagements with each of the relevant MDAs\u2019 Accounting Officers.", "page": 14, "level": 2}}, {"headings_1": {"content": "The Accounting Office explained that whereas it is true that court, in April 2020, ruled", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I await the outcome of the court processes regarding the receivables from outdoor", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the court processes regarding the receivables from outdoor", "page": 14, "level": 2}}, {"headings_1": {"content": "engagements with each of the relevant MDAs\u2019 Accounting Officers.", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "advertising and the engagement with the Accounting Officers of the entities with outstanding property rates. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the court processes regarding the receivables from outdoor", "page": 14, "level": 2}}, {"headings_1": {"content": "engagements with each of the relevant MDAs\u2019 Accounting Officers.", "page": 14, "level": 2}}, [{"headings_0": {"content": "I await the outcome of the court processes regarding the receivables from outdoor", "page": 14, "level": 2}}, {"headings_1": {"content": "engagements with each of the relevant MDAs\u2019 Accounting Officers.", "page": 14, "level": 2}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Management of domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Management of domestic arrears", "page": 14, "level": 2}}, {"headings_1": {"content": "I await the outcome of the court processes regarding the receivables from outdoor", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "4.1 Outstanding Long-term payables", "metadata": {"headings": [{"headings_0": {"content": "4.1 Outstanding Long-term payables", "page": 14, "level": 2}}, {"headings_1": {"content": "Management of domestic arrears", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I noted that the Authority has a long term liability of UGX.42,570,448,999 on its", "metadata": {"headings": [{"headings_0": {"content": "I noted that the Authority has a long term liability of UGX.42,570,448,999 on its", "page": 14, "level": 2}}, {"headings_1": {"content": "4.1 Outstanding Long-term payables", "page": 14, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "balance sheet. This arose from development credit agreement between IDA and KCC \n4.2", "metadata": {"headings": [{"headings_0": {"content": "I noted that the Authority has a long term liability of UGX.42,570,448,999 on its", "page": 14, "level": 2}}, {"headings_1": {"content": "4.1 Outstanding Long-term payables", "page": 14, "level": 2}}, [{"headings_0": {"content": "I noted that the Authority has a long term liability of UGX.42,570,448,999 on its", "page": 14, "level": 2}}, {"headings_1": {"content": "4.1 Outstanding Long-term payables", "page": 14, "level": 2}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Accumulation of domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of domestic arrears", "page": 15, "level": 2}}, {"headings_1": {"content": "I noted that the Authority has a long term liability of UGX.42,570,448,999 on its", "page": 14, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "metadata": {"headings": [{"headings_0": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 15, "level": 2}}, {"headings_1": {"content": "Accumulation of domestic arrears", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "take any credit from any local company or body unless it has no unpaid domestic arrears from debts in the previous financial year, and it has the capacity to pay the expenditure from the approved estimates as appropriated by parliament for that financial year.", "metadata": {"headings": [{"headings_0": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 15, "level": 2}}, {"headings_1": {"content": "Accumulation of domestic arrears", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "metadata": {"headings": [{"headings_0": {"content": "Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 15, "level": 4}}, {"headings_1": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "at the end of that year.", "metadata": {"headings": [{"headings_0": {"content": "Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 15, "level": 4}}, {"headings_1": {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "A trend analysis of the Authority\u2019s payable balances shows an increase in arrears from UGX.79.2Bn 1 in 2018/19, to UGX.80.1Bn at the close of the year under review. Details", "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the Authority\u2019s payable balances shows an increase in arrears from UGX.79.2Bn 1 in 2018/19, to UGX.80.1Bn at the close of the year under review. Details", "page": 15, "level": 4}}, {"headings_1": {"content": "Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 15, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "are in the table below.", "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the Authority\u2019s payable balances shows an increase in arrears from UGX.79.2Bn 1 in 2018/19, to UGX.80.1Bn at the close of the year under review. Details", "page": 15, "level": 4}}, {"headings_1": {"content": "Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 15, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "30 th June 2018", "65,213,044,522", ""], ["2", "30 th June 2019", "79,225,591,481", "22%"], ["3", "30 th June 2020", "80,126,798,519", "1%"]], "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the Authority\u2019s payable balances shows an increase in arrears from UGX.79.2Bn 1 in 2018/19, to UGX.80.1Bn at the close of the year under review. Details", "page": 15, "level": 4}}, {"headings_1": {"content": "Further paragraph 10.10.17 of the Treasury Accounting Instructions 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 15, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Year-End", "Amount (UGX)", "% change"], "type": "table"}}, {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settlement of the arrears. This may also", "metadata": {"headings": [{"headings_0": {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settlement of the arrears. This may also", "page": 15, "level": 4}}, {"headings_1": {"content": "A trend analysis of the Authority\u2019s payable balances shows an increase in arrears from UGX.79.2Bn 1 in 2018/19, to UGX.80.1Bn at the close of the year under review. Details", "page": 15, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "result in litigation for non-payment of services already consumed. \nThe Accounting Officer explained that some domestic arrears accrue on account of multi-year commitments which are usually planned for in the budgets but insufficient funds released; others arise due to unforeseen circumstances like legal cases that are not planned for.", "metadata": {"headings": [{"headings_0": {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settlement of the arrears. This may also", "page": 15, "level": 4}}, {"headings_1": {"content": "A trend analysis of the Authority\u2019s payable balances shows an increase in arrears from UGX.79.2Bn 1 in 2018/19, to UGX.80.1Bn at the close of the year under review. Details", "page": 15, "level": 4}}, [{"headings_0": {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settlement of the arrears. This may also", "page": 15, "level": 4}}, {"headings_1": {"content": "A trend analysis of the Authority\u2019s payable balances shows an increase in arrears from UGX.79.2Bn 1 in 2018/19, to UGX.80.1Bn at the close of the year under review. Details", "page": 15, "level": 4}}]], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to develop strategies of mitigating further", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to develop strategies of mitigating further", "page": 15, "level": 2}}, {"headings_1": {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settlement of the arrears. This may also", "page": 15, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "accumulation of arrears and also engage MoFPED to provide adequate resources for settlement of the current arrears. \n4.3", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to develop strategies of mitigating further", "page": 15, "level": 2}}, {"headings_1": {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settlement of the arrears. This may also", "page": 15, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to develop strategies of mitigating further", "page": 15, "level": 2}}, {"headings_1": {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settlement of the arrears. This may also", "page": 15, "level": 4}}]], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Inadequate budgeting for Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Inadequate budgeting for Domestic Arrears", "page": 15, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to develop strategies of mitigating further", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual", "metadata": {"headings": [{"headings_0": {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual", "page": 15, "level": 2}}, {"headings_1": {"content": "Inadequate budgeting for Domestic Arrears", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "not come through and the plan is to continue engaging the Ministry of Finance to allocate resources especially the long outstanding cases like the PAYE.", "metadata": {"headings": [{"headings_0": {"content": "not come through and the plan is to continue engaging the Ministry of Finance to allocate resources especially the long outstanding cases like the PAYE.", "page": 16, "level": 4}}, {"headings_1": {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual", "page": 15, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I await the outcomes of the Accounting Officer\u2019s engagement with MoFPED for allocation of additional resources. \n5.0", "metadata": {"headings": [{"headings_0": {"content": "not come through and the plan is to continue engaging the Ministry of Finance to allocate resources especially the long outstanding cases like the PAYE.", "page": 16, "level": 4}}, {"headings_1": {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual", "page": 15, "level": 2}}, [{"headings_0": {"content": "not come through and the plan is to continue engaging the Ministry of Finance to allocate resources especially the long outstanding cases like the PAYE.", "page": 16, "level": 4}}, {"headings_1": {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual", "page": 15, "level": 2}}]], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Management of Legal costs", "metadata": {"headings": [{"headings_0": {"content": "Management of Legal costs", "page": 16, "level": 2}}, {"headings_1": {"content": "not come through and the plan is to continue engaging the Ministry of Finance to allocate resources especially the long outstanding cases like the PAYE.", "page": 16, "level": 4}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "From my review of the Authority\u2019s legal costs, I observed that the entity had lost a number of litigation cases and incurred significant costs in terms of legal costs and", "metadata": {"headings": [{"headings_0": {"content": "Management of Legal costs", "page": 16, "level": 2}}, {"headings_1": {"content": "not come through and the plan is to continue engaging the Ministry of Finance to allocate resources especially the long outstanding cases like the PAYE.", "page": 16, "level": 4}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "penalties. The legal costs payable consistently increased in the past three years, as", "metadata": {"headings": [{"headings_0": {"content": "penalties. The legal costs payable consistently increased in the past three years, as", "page": 16, "level": 2}}, {"headings_1": {"content": "Management of Legal costs", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "penalties. The legal costs payable consistently increased in the past three years, as", "page": 16, "level": 2}}, {"headings_1": {"content": "Management of Legal costs", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "2017/18", "5,032,868,969", ""], ["2", "2018/19", "13,534,424,216", "168%"], ["3", "2019/20", "23,155,099,427", "71%"]], "metadata": {"headings": [{"headings_0": {"content": "penalties. The legal costs payable consistently increased in the past three years, as", "page": 16, "level": 2}}, {"headings_1": {"content": "Management of Legal costs", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Year", "Amount Payable UGX", "Percentage change"], "type": "table"}}, {"content": "There is a risk that if this trend is not reversed, KCCA may fail to meet its obligations which may result in additional fines and penalties.", "metadata": {"headings": [{"headings_0": {"content": "penalties. The legal costs payable consistently increased in the past three years, as", "page": 16, "level": 2}}, {"headings_1": {"content": "Management of Legal costs", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Officer explained that most of the high value cases between 2018/19", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that most of the high value cases between 2018/19", "page": 16, "level": 2}}, {"headings_1": {"content": "penalties. The legal costs payable consistently increased in the past three years, as", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "and 2019/20 were old cases (2016 and before) and are the cause of the growth which was not indicative of a deliberate gradual surge in new claims or cases being decided", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that most of the high value cases between 2018/19", "page": 16, "level": 2}}, {"headings_1": {"content": "penalties. The legal costs payable consistently increased in the past three years, as", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "against KCCA. Accounting Officer further stated that MoFPED availed UGX.10bn which", "metadata": {"headings": [{"headings_0": {"content": "against KCCA. Accounting Officer further stated that MoFPED availed UGX.10bn which", "page": 16, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that most of the high value cases between 2018/19", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "has been used to partially settle the legal costs and the authority has shared with", "metadata": {"headings": [{"headings_0": {"content": "against KCCA. Accounting Officer further stated that MoFPED availed UGX.10bn which", "page": 16, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that most of the high value cases between 2018/19", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "MoFPED a list of our contingent legal liabilities so that they can plan and provide", "metadata": {"headings": [{"headings_0": {"content": "MoFPED a list of our contingent legal liabilities so that they can plan and provide", "page": 16, "level": 2}}, {"headings_1": {"content": "against KCCA. Accounting Officer further stated that MoFPED availed UGX.10bn which", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "additional budget support as and when these become actual liabilities.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED a list of our contingent legal liabilities so that they can plan and provide", "page": 16, "level": 2}}, {"headings_1": {"content": "against KCCA. Accounting Officer further stated that MoFPED availed UGX.10bn which", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I await the outcomes of the engagement between the Accounting Officer and MoFPED for provision of funds to settle these cases. In future however, the Authority should", "metadata": {"headings": [{"headings_0": {"content": "I await the outcomes of the engagement between the Accounting Officer and MoFPED for provision of funds to settle these cases. In future however, the Authority should", "page": 16, "level": 4}}, {"headings_1": {"content": "MoFPED a list of our contingent legal liabilities so that they can plan and provide", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "develop strategies of reversing this trend.", "metadata": {"headings": [{"headings_0": {"content": "I await the outcomes of the engagement between the Accounting Officer and MoFPED for provision of funds to settle these cases. In future however, the Authority should", "page": 16, "level": 4}}, {"headings_1": {"content": "MoFPED a list of our contingent legal liabilities so that they can plan and provide", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Other Matters", "metadata": {"headings": [{"headings_0": {"content": "Other Matters", "page": 16, "level": 2}}, {"headings_1": {"content": "I await the outcomes of the engagement between the Accounting Officer and MoFPED for provision of funds to settle these cases. In future however, the Authority should", "page": 16, "level": 4}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented or", "metadata": {"headings": [{"headings_0": {"content": "I consider it necessary to communicate the following matters other than those presented or", "page": 16, "level": 2}}, {"headings_1": {"content": "Other Matters", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "disclosed in the financial statements:", "metadata": {"headings": [{"headings_0": {"content": "I consider it necessary to communicate the following matters other than those presented or", "page": 16, "level": 2}}, {"headings_1": {"content": "Other Matters", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "Stirling Civil Eng.", "5,175,037,187", "4,224,876,596"], ["2", "Energo Projekt", "9,289,593,785", "1,462,424,233"], ["", "**Total**", "**14,464,630,972**", "**5,687,300,829**"]], "metadata": {"headings": [{"headings_0": {"content": "I consider it necessary to communicate the following matters other than those presented or", "page": 16, "level": 2}}, {"headings_1": {"content": "Other Matters", "page": 16, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Contractor", "Total payments", "Interest payment"], "type": "table"}}, {"content": "The Accounting Officer explained that this was attributed to challenges such as; cash", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that this was attributed to challenges such as; cash", "page": 17, "level": 2}}, {"headings_1": {"content": "I consider it necessary to communicate the following matters other than those presented or", "page": 16, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "flow on the part of the employer occasioned by a higher than expected work rate by the contractors, contractors choosing to work faster and get off site earlier; and refund", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that this was attributed to challenges such as; cash", "page": 17, "level": 2}}, {"headings_1": {"content": "I consider it necessary to communicate the following matters other than those presented or", "page": 16, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "of Garnishee to KIIP project which affected the budget lines.", "metadata": {"headings": [{"headings_0": {"content": "of Garnishee to KIIP project which affected the budget lines.", "page": 17, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that this was attributed to challenges such as; cash", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MoFPED to ensure that funds are readily", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage MoFPED to ensure that funds are readily", "page": 17, "level": 2}}, {"headings_1": {"content": "of Garnishee to KIIP project which affected the budget lines.", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "available for on-going works. In addition, the Authority should enhance and align supervision with progress of works to avoid having uncertified works which result in delayed payments.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to engage MoFPED to ensure that funds are readily", "page": 17, "level": 2}}, {"headings_1": {"content": "of Garnishee to KIIP project which affected the budget lines.", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 17, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to engage MoFPED to ensure that funds are readily", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 17, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to engage MoFPED to ensure that funds are readily", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 17, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 17, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 17, "level": 2}}, [{"headings_0": {"content": "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", "page": 17, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 17, "level": 2}}]], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "material misstatement of this other information; I am required to report that fact. I have", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 17, "level": 2}}, {"headings_1": {"content": "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", "page": 17, "level": 4}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "nothing to report in this regard. \nManagement Responsibilities for the Financial Statements \nU nder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 17, "level": 2}}, {"headings_1": {"content": "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", "page": 17, "level": 4}}, [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 17, "level": 2}}, {"headings_1": {"content": "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", "page": 17, "level": 4}}], [{"headings_0": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 17, "level": 2}}, {"headings_1": {"content": "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", "page": 17, "level": 4}}]], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "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.", "page": 17, "level": 4}}, {"headings_1": {"content": "material misstatement of this other information; I am required to report that fact. I have", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "The 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", "metadata": {"headings": [{"headings_0": {"content": "The 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", "page": 17, "level": 4}}, {"headings_1": {"content": "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.", "page": 17, "level": 4}}], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. \nconsidered 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": "The 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", "page": 17, "level": 4}}, {"headings_1": {"content": "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.", "page": 17, "level": 4}}, [{"headings_0": {"content": "The 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", "page": 17, "level": 4}}, {"headings_1": {"content": "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.", "page": 17, "level": 4}}]], "page": 17, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 18, "level": 2}}, {"headings_1": {"content": "The 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", "page": 17, "level": 4}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "professional skepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 18, "level": 2}}, {"headings_1": {"content": "The 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", "page": 17, "level": 4}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 18, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 18, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 18, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 18, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 18, "level": 2}}, {"headings_1": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "procedures that are appropriate in the circumstances, but not for the purpose of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 18, "level": 2}}, {"headings_1": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "expressing an opinion on the effectiveness of the Authority\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Authority\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 18, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "accounting estimates and related disclosures made by management.", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Authority\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 18, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 18, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Authority\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 18, "level": 4}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "accounting and, based on the audit evidence obtained, whether a material uncertainty", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 18, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Authority\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 18, "level": 4}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "exists related to events or conditions that may cast significant doubt on the Authority\u2019s", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the Authority\u2019s", "page": 18, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the Authority\u2019s", "page": 18, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "metadata": {"headings": [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 18, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the Authority\u2019s", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "are based on the audit evidence obtained up to the date of my auditor\u2019s report. However,", "metadata": {"headings": [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 18, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the Authority\u2019s", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "future events or conditions may cause the Kampala Capital City Authority to fail to deliver", "metadata": {"headings": [{"headings_0": {"content": "future events or conditions may cause the Kampala Capital City Authority to fail to deliver", "page": 18, "level": 2}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "its mandate.", "metadata": {"headings": [{"headings_0": {"content": "future events or conditions may cause the Kampala Capital City Authority to fail to deliver", "page": 18, "level": 2}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 18, "level": 2}}, {"headings_1": {"content": "future events or conditions may cause the Kampala Capital City Authority to fail to deliver", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "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": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 18, "level": 2}}, {"headings_1": {"content": "future events or conditions may cause the Kampala Capital City Authority to fail to deliver", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 18, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "and timing of the audit and significant audit findings, including any significant deficiencies in", "metadata": {"headings": [{"headings_0": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 18, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "internal control that I identify during my audit.", "metadata": {"headings": [{"headings_0": {"content": "internal control that I identify during my audit.", "page": 18, "level": 2}}, {"headings_1": {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 18, "level": 2}}, {"headings_1": {"content": "internal control that I identify during my audit.", "page": 18, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "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. \nin 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": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 18, "level": 2}}, {"headings_1": {"content": "internal control that I identify during my audit.", "page": 18, "level": 2}}, [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 18, "level": 2}}, {"headings_1": {"content": "internal control that I identify during my audit.", "page": 18, "level": 2}}]], "page": 18, "document_name": "KCCA Report of Auditor General 2020", "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": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 18, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 19, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "are as follows: \n7.0", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 19, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 2}}, [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 19, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 2}}]], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Management of the Authority\u2019s fleet", "metadata": {"headings": [{"headings_0": {"content": "Management of the Authority\u2019s fleet", "page": 19, "level": 2}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Over the years, there has been increasing demand for accountability and better management of public resources by various stakeholders in Uganda, such as: The", "metadata": {"headings": [{"headings_0": {"content": "Management of the Authority\u2019s fleet", "page": 19, "level": 2}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Executive arm of Government, Parliament, Citizenry, Donors, and Civil Society, among others that prompted the Office of the Auditor General (OAG) to select fleet", "metadata": {"headings": [{"headings_0": {"content": "Executive arm of Government, Parliament, Citizenry, Donors, and Civil Society, among others that prompted the Office of the Auditor General (OAG) to select fleet", "page": 19, "level": 4}}, {"headings_1": {"content": "Management of the Authority\u2019s fleet", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "management as one of the key audit issues for the audit year 2020. \nSubsequently, the office developed procedures in order to assess the adequacy of government fleet management system in the delivery of public service and to identify", "metadata": {"headings": [{"headings_0": {"content": "Executive arm of Government, Parliament, Citizenry, Donors, and Civil Society, among others that prompted the Office of the Auditor General (OAG) to select fleet", "page": 19, "level": 4}}, {"headings_1": {"content": "Management of the Authority\u2019s fleet", "page": 19, "level": 2}}, [{"headings_0": {"content": "Executive arm of Government, Parliament, Citizenry, Donors, and Civil Society, among others that prompted the Office of the Auditor General (OAG) to select fleet", "page": 19, "level": 4}}, {"headings_1": {"content": "Management of the Authority\u2019s fleet", "page": 19, "level": 2}}]], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "any impediments and make recommendations for improvement. Specifically, the audit", "metadata": {"headings": [{"headings_0": {"content": "any impediments and make recommendations for improvement. Specifically, the audit", "page": 19, "level": 2}}, {"headings_1": {"content": "Executive arm of Government, Parliament, Citizenry, Donors, and Civil Society, among others that prompted the Office of the Auditor General (OAG) to select fleet", "page": 19, "level": 4}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "included ascertaining whether government vehicles were/are;", "metadata": {"headings": [{"headings_0": {"content": "any impediments and make recommendations for improvement. Specifically, the audit", "page": 19, "level": 2}}, {"headings_1": {"content": "Executive arm of Government, Parliament, Citizenry, Donors, and Civil Society, among others that prompted the Office of the Auditor General (OAG) to select fleet", "page": 19, "level": 4}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "- Acquired in compliance with Government vehicle acquisition guidelines;", "metadata": {"headings": [{"headings_0": {"content": "any impediments and make recommendations for improvement. Specifically, the audit", "page": 19, "level": 2}}, {"headings_1": {"content": "Executive arm of Government, Parliament, Citizenry, Donors, and Civil Society, among others that prompted the Office of the Auditor General (OAG) to select fleet", "page": 19, "level": 4}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "list"}}, {"content": "\uf0b7 Are comprehensively recorded in the assets register to ensure their proper", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Are comprehensively recorded in the assets register to ensure their proper", "page": 19, "level": 2}}, {"headings_1": {"content": "any impediments and make recommendations for improvement. Specifically, the audit", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "management;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Are comprehensively recorded in the assets register to ensure their proper", "page": 19, "level": 2}}, {"headings_1": {"content": "any impediments and make recommendations for improvement. Specifically, the audit", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Are adequately allocated, operated and utilised to enable delivery of public service; \uf0b7 Are properly and regularly maintained to achieve optimal performance, increased", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Are adequately allocated, operated and utilised to enable delivery of public service; \uf0b7 Are properly and regularly maintained to achieve optimal performance, increased", "page": 19, "level": 4}}, {"headings_1": {"content": "\uf0b7 Are comprehensively recorded in the assets register to ensure their proper", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "useful lives and reduced running costs; and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Are adequately allocated, operated and utilised to enable delivery of public service; \uf0b7 Are properly and regularly maintained to achieve optimal performance, increased", "page": 19, "level": 4}}, {"headings_1": {"content": "\uf0b7 Are comprehensively recorded in the assets register to ensure their proper", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are adequately allocated, operated and utilised to enable delivery of public service; \uf0b7 Are properly and regularly maintained to achieve optimal performance, increased", "page": 19, "level": 4}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "accounted for.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are adequately allocated, operated and utilised to enable delivery of public service; \uf0b7 Are properly and regularly maintained to achieve optimal performance, increased", "page": 19, "level": 4}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "undertaken, I noted the following key observations;", "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**7.1**", "**Acquisition of motor vehicles**", ""], ["**i**", "**Funding for Motor vehicles acquisition** uring the three (3) financial years: 2017/18-2019/20, Kampala Capital City Authority (KCCA) did not plan to spend any funds on the acquisition of vehicles using government funding. However, the Authority signed contracts with contractors where all vehicles procured as part of road works contracts would be handed over to the authority at the end of the contracts. D The Authority planned the acquisition of vehicles under the Climate Change Project as shown in the table below; to spend UGX.262,152,660 on **Financi al Year** **Budget** for Vehicle acquisition (A)** **Amount Released** **Actual expenditure (Actual Acquisition Costs) (B)** **Varianc e (B-A)** 0 262,152,660 0 **262,152,660** 0 262,152,660 0 **262,152,660** 0 262,152,660 0 **262,152,660** 0 0 0 **0** 2017/18 2018/19 2019/20 **Total**", ""]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 19, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["", "Comparison of the budgets with the actual funding revealed no significant variance implying that the entity received all the funds budgeted for.", ""], ["**ii**", "**Compliance with Government ban on acquisition of motor vehicles** to the Circular letter Ref; BDP/86/107/03and dated 15th May 2019 from the Permanent Secretary and Secretary to the Treasury to all Accounting Officers, Government issued a freeze order on purchase of vehicles by all MDAs during FY 2019/20 with the exception of 5 Votes, which included; Office of the President, State House; Ministry of Defense and Veteran Affairs; Ministry of Foreign Affairs; and Uganda Revenue Authority. Further guidance from the Ministry of Public Service (MoPS) through a Circular letter Ref; ADM 99/205/01 and dated 21st August 2019 indicated that clearance would only be given for procurement of vehicles under on-going donor-funded projects. I noted that the project vehicle procured at a cost of UGX.262,152,660 had clearance from MoPS in accordance with Circular Letter Ref; EO/207/307/01 of 30/03/2011. According", "I commended the Accounting Officer for complying with the Circular instructions."], ["**iii**", "**Planning for Motor vehicle acquisition** 8.6.2 of the Treasury Instructions (TIs), 2017 requires implementation of the work plans, procurement and recruitment plans approved by Parliament. the budget to follow reviewed the annual work plan for FY 2018/19 and confirmed that the vehicle that was procured was in the annual work plan and procurement plan for the year. The Vehicle was also within approved vehicle specifications. I Paragraph", "I commended the Accounting Officer for complying with the treasury Instruction."]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 20, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "Comparison of the budgets with the actual funding revealed no significant variance implying that the entity received all the funds budgeted for.", ""], ["**ii**", "**Compliance with Government ban on acquisition of motor vehicles** to the Circular letter Ref; BDP/86/107/03and dated 15th May 2019 from the Permanent Secretary and Secretary to the Treasury to all Accounting Officers, Government issued a freeze order on purchase of vehicles by all MDAs during FY 2019/20 with the exception of 5 Votes, which included; Office of the President, State House; Ministry of Defense and Veteran Affairs; Ministry of Foreign Affairs; and Uganda Revenue Authority. Further guidance from the Ministry of Public Service (MoPS) through a Circular letter Ref; ADM 99/205/01 and dated 21st August 2019 indicated that clearance would only be given for procurement of vehicles under on-going donor-funded projects. I noted that the project vehicle procured at a cost of UGX.262,152,660 had clearance from MoPS in accordance with Circular Letter Ref; EO/207/307/01 of 30/03/2011. According", "I commended the Accounting Officer for complying with the Circular instructions."], ["**iii**", "**Planning for Motor vehicle acquisition** 8.6.2 of the Treasury Instructions (TIs), 2017 requires implementation of the work plans, procurement and recruitment plans approved by Parliament. the budget to follow reviewed the annual work plan for FY 2018/19 and confirmed that the vehicle that was procured was in the annual work plan and procurement plan for the year. The Vehicle was also within approved vehicle specifications. I Paragraph", "I commended the Accounting Officer for complying with the treasury Instruction."], ["**iv**", "**Compliance with vehicle standardization** Service Circular Standing Instruction No. 1 of 1999 and the Establishment Notice No. 1 of 2003 about standardisation of vehicles for Ministers, other entitled officers and Projects set fuel capacity limits and specifications of the type of Vehicles to be purchased for Ministers, other entitled officers and Projects. review of the Authority\u2019s motor vehicle fleet / procured vehicles revealed that the Authority fully complied with the approved standardisation guidelines for procurement of motor vehicles. A Public", "I commended the Accounting Officer for complying with the circular standing instruction"], ["**7.2**", "**Motor Vehicle recording**", ""], ["**i**", "**Maintenance of motor vehicle records** 34 (2) of the Public Finance Management Act, 2015 requires an Accounting Officer to keep a register of assets and inventory in the format prescribed by the Accountant General. Furthermore, Paragraph 16.6.1(e) & (f) of the TIs, 2017 requires recording of the acquisition cost and estimated useful life of the asset, which should assist in determining the time of replacement and depreciation cost of an asset. noted that the Authority had not recorded values for five (5) of the sampled vehicles. This is contrary to the PFMA, the guidance I Section", "I await the outcomes of the transfer process as indicated by the Accounting Officer."]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 20, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "given in the Treasury Instructions, and casts doubt on the depreciation expense in the Authority\u2019s financial statements. Accounting Officer acknowledged the anomalies and stated that these are vehicles recently surrendered by KIIDP II Project. The Authority was in the process of transferring ownership and ascertaining the values and thereafter the Asset Register will be updated. The", ""], ["**ii**", "**Updating of the fixed assets module on IFMS** 10.13.4 of the Tis, 2017 requires all fixed assets acquisitions to be captured in the fixed assets module of the Government Computerized Financial Management Information System (GFMIS). It was noted that all the 100 vehicles sample were not captured in the fixed assets module of the GFMIS Accounting Officer indicated that the process of implementing and usage of the IFMS Asset Module to capture assets of Authority is already underway and the Authority had submitted a schedule for upload as guided by the Accountant General. The Authority was also engaging MoFPED to have the assets upload so that the Assets are all captured and updated on the IFMS system. Paragraph The", "I advised the Accounting Officer to urgently follow-up the matter the Accountant General so that the Migration is expedited. with"], ["**7.3**", "**Motor Vehicle Usage**", ""]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 21, "document_name": "KCCA Report of Auditor General 2020", "columns": ["", "Comparison of the budgets with the actual funding revealed no significant variance implying that the entity received all the funds budgeted for.", ""], "type": "table"}}, {"content": [["", "given in the Treasury Instructions, and casts doubt on the depreciation expense in the Authority\u2019s financial statements. Accounting Officer acknowledged the anomalies and stated that these are vehicles recently surrendered by KIIDP II Project. The Authority was in the process of transferring ownership and ascertaining the values and thereafter the Asset Register will be updated. The", ""], ["**ii**", "**Updating of the fixed assets module on IFMS** 10.13.4 of the Tis, 2017 requires all fixed assets acquisitions to be captured in the fixed assets module of the Government Computerized Financial Management Information System (GFMIS). It was noted that all the 100 vehicles sample were not captured in the fixed assets module of the GFMIS Accounting Officer indicated that the process of implementing and usage of the IFMS Asset Module to capture assets of Authority is already underway and the Authority had submitted a schedule for upload as guided by the Accountant General. The Authority was also engaging MoFPED to have the assets upload so that the Assets are all captured and updated on the IFMS system. Paragraph The", "I advised the Accounting Officer to urgently follow-up the matter the Accountant General so that the Migration is expedited. with"], ["**7.3**", "**Motor Vehicle Usage**", ""], ["**i**", "**Existence of a fleet management policy** 16.3.1 of the Tis, 2017 requires the Accounting Officer to put in place measures to eliminate theft, losses, wastage and misuse of vehicles. Contrary to the above, I observed that the Authority did not have a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. failure to have a specific vehicle management Policy affects the Authority\u2019s ability to address its unique motor vehicle challenges which may not be envisaged in the standing Orders and Treasury Accounting Instructions. Accounting Officer noted the observation and undertook to follow through the approval of the draft Motor Vehicle Management policy by the fourth quarter of FY 2020-2021. Section The The", "I await the outcomes of the Accounting Officer\u2019s actions"], ["**ii**", "**Maintenance of fuel registers** 16.3.1 of the Tis, 2017 requires the Accounting Officer to put in place measures to eliminate theft, losses, wastage and misuse of vehicles. Furthermore, Section 7(c) (F - i) of the public Service standing orders requires every Ministry, Department or Local Government to designate an officer to be in charge of transport matters, who shall among other duties, maintain a fuel register on any Government vehicle and carry out monthly fuel reconciliation exercises. It was observed that Kampala Capital City Authority designated Section", "I commended the Accounting Officer for complying with the Treasury Instructions"]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 21, "document_name": "KCCA Report of Auditor General 2020", "columns": ["", "Comparison of the budgets with the actual funding revealed no significant variance implying that the entity received all the funds budgeted for.", ""], "type": "table"}}, {"content": [["", "fleet manager responsible for transport matters and fuel registers were maintained for all the motor vehicles held by the Office.", ""], ["**iii**", "**Maintenance of vehicle movement log-books** 7 (g) of part (F - i) of the Public Service Standing Orders requires every Government vehicle to have a logbook in which the driver records all the journeys made. It further requires that each journey entered in the logbook shall be certified by an authorised officer by countersigning against each entry. I noted that none of the vehicles sampled had up to date vehicle movement logbooks where drivers had recorded details of the vehicle movements and fuel consumptions. This was attributed to management\u2019s failure to enforce compliance with the existing Public Service Standing Orders. The failure to maintain vehicle log books makes it difficult for management to track vehicle movements, fuel usage and vehicle maintenance expenditure. This, in turn, may lead to the misuse of vehicles for unauthorised journeys or purposes. Accounting Officer acknowledged the anomaly and committed to put strengthen the controls so that all vehicles movements are regularly recorded. Reinforcement mechanism like weekly analysis and review of the log-books will be reinstituted. Section The", "I await the outcomes of the Accounting Officer\u2019s actions"], ["**iv**", "**Undertaking annual motor vehicle inspections** 7(d) of part (F - i) of the Public Service Standing Orders requires every Government vehicle to be subject to an annual inspection irrespective of age or condition. However, a review of the records for the one hundred (100) vehicles revealed that annual inspections were not undertaken. failure to carry out annual vehicle inspections makes it difficult for management to undertake effective maintenance and replacement plans for the Authority\u2019s fleet. Accounting Officer explained that the Authority did not undertake annual inspections since vehicles were allocated particular days of inspection and this was one of the conditions for receiving weekly fuel allocations. In addition during inspections, vehicle defects are noted and this informs decisions such as continued use of the vehicle or recommendation for boarding off. Section The The", "I advised the Accounting Officer to undertake the annual inspection inspections as guided by the standing orders since the weekly inspections do not appear to be comprehensive."]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 22, "document_name": "KCCA Report of Auditor General 2020", "columns": ["", "Comparison of the budgets with the actual funding revealed no significant variance implying that the entity received all the funds budgeted for.", ""], "type": "table"}}, {"content": [["", "fleet manager responsible for transport matters and fuel registers were maintained for all the motor vehicles held by the Office.", ""], ["**iii**", "**Maintenance of vehicle movement log-books** 7 (g) of part (F - i) of the Public Service Standing Orders requires every Government vehicle to have a logbook in which the driver records all the journeys made. It further requires that each journey entered in the logbook shall be certified by an authorised officer by countersigning against each entry. I noted that none of the vehicles sampled had up to date vehicle movement logbooks where drivers had recorded details of the vehicle movements and fuel consumptions. This was attributed to management\u2019s failure to enforce compliance with the existing Public Service Standing Orders. The failure to maintain vehicle log books makes it difficult for management to track vehicle movements, fuel usage and vehicle maintenance expenditure. This, in turn, may lead to the misuse of vehicles for unauthorised journeys or purposes. Accounting Officer acknowledged the anomaly and committed to put strengthen the controls so that all vehicles movements are regularly recorded. Reinforcement mechanism like weekly analysis and review of the log-books will be reinstituted. Section The", "I await the outcomes of the Accounting Officer\u2019s actions"], ["**iv**", "**Undertaking annual motor vehicle inspections** 7(d) of part (F - i) of the Public Service Standing Orders requires every Government vehicle to be subject to an annual inspection irrespective of age or condition. However, a review of the records for the one hundred (100) vehicles revealed that annual inspections were not undertaken. failure to carry out annual vehicle inspections makes it difficult for management to undertake effective maintenance and replacement plans for the Authority\u2019s fleet. Accounting Officer explained that the Authority did not undertake annual inspections since vehicles were allocated particular days of inspection and this was one of the conditions for receiving weekly fuel allocations. In addition during inspections, vehicle defects are noted and this informs decisions such as continued use of the vehicle or recommendation for boarding off. Section The The", "I advised the Accounting Officer to undertake the annual inspection inspections as guided by the standing orders since the weekly inspections do not appear to be comprehensive."], ["**v**", "**Motor Vehicle allocation** 15-part F-I of the Public Service Standing Orders provides that a public officer at the level of Director and above shall be entitled to a chauffeur-driven vehicle at a Government expense. Section 16 further provides that a public officer at the level of a Head of Department (scale U1SE) shall be provided with an official vehicle for official duties including house to office running. I reviewed the allocation of motor vehicles by the Authority and noted most of the Authority\u2019s vehicles were managed through the pool system. In the few cases where officers were allocated vehicles, I noted that the officers were entitled. Section", "I commended the Accounting Officer for complying with the standing orders."]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 22, "document_name": "KCCA Report of Auditor General 2020", "columns": ["", "Comparison of the budgets with the actual funding revealed no significant variance implying that the entity received all the funds budgeted for.", ""], "type": "table"}}, {"content": [["**vii**", "**Drivers\u2019 Competences for adequate operation of entity fleet** 14 of part F-I of public service standing Orders, 2010 provides that to encourage and sustain the highest level of care and responsibility for Government vehicles on the part of individual drivers, the following shall apply: Undergo a driving test by the Chief Mechanical Engineer prior to assumption of duty. Periodic training including defensive driving at a recognized Training Institute. Periodic testing every three years on traffic regulations and an annual medical check-up, including eye testing. A review of staff records for a sample of 20 drivers out of a total of 125 employed by the Kampala Capital City Authority (KCCA) revealed the following; i. All drivers possessed valid driving permits. ii. All drivers had evidence of performance appraisal; although, none had undertaken additional training and obtained additional skills. iii. None of the drivers sampled had undertaken annual medical examination as required to obtain their fitness status. This may put the lives of the officials they drive in danger in case of an undetected medical challenge that may hamper their ability to drive. It is a recruitment requirement for all prospective drivers to undergo a driving test conducted by the Chief Mechanical Engineer prior to assumption of duty. Audit, however, noted that only two drivers (10%) of the sampled 20 had undertaken a driving test prior to assumption of duties. iv. Accounting officer acknowledged the anomaly and promised to \uf0d8 \uf0d8 \uf0d8 undertake corrective action. Section The", "I await the outcome of the Accounting Officers actions."], ["**7.4**", "**Motor Vehicle maintenance**", ""], ["**i**", "**Adequacy of Vehicle Maintenance Funding** 16.9.1 of the TIs, 2017 requires the Accounting Officer to prepare an annual budget for asset maintenance, and assess the functionality, utilization, and physical and financial performance of assets held. A review of the approved work plan and budget revealed that the KCCA budgeted UGX 7.12Bn for vehicle maintenance during the Paragraph", "I advised the Accounting Officer to liaise with MoFPED for provision adequate resources for the Authority\u2019s budget."]], "metadata": {"headings": [{"headings_0": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Are disposed in compliance with PPDA guidelines, and disposal proceeds properly", "page": 19, "level": 2}}], "page": 23, "document_name": "KCCA Report of Auditor General 2020", "columns": ["vi", "Support to Entity Service Delivery Capital City Authority is divided into nine sectors, i.e., Physical Planning, Social Development, Health, etc. The number and type of Vehicles allocated to each service sector is key to service delivery, and the allocation list shows whether a sector or units is allocated vehicles. I noted that the KCCA manages its vehicles through a pool system where different departments make requests for vehicles on a needs basis. I, therefore, did not find evidence of imbalanced allocation of vehicles within the Authority\u2019s departments. Kampala", ""], "type": "table"}}, {"content": "period under review. However, the Authority only received and", "metadata": {"headings": [{"headings_0": {"content": "period under review. However, the Authority only received and", "page": 24, "level": 3}}, {"headings_1": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "spent a total of UGX.5.82 resulting in a shortfall of UGX.1.3Bn which is 5.5% of the budgeted as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "period under review. However, the Authority only received and", "page": 24, "level": 3}}, {"headings_1": {"content": "The study took a scope of three financial years: 2017/18-2019/20. From the procedures", "page": 19, "level": 2}}], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "FY Vehicle No. of Amount Average Variance (A- Maintenance operational spent (C) spending C) UGX Budget (A) entity UGX per", "metadata": {"headings": [{"headings_0": {"content": "FY Vehicle No. of Amount Average Variance (A- Maintenance operational spent (C) spending C) UGX Budget (A) entity UGX per", "page": 24, "level": 3}}, {"headings_1": {"content": "period under review. However, the Authority only received and", "page": 24, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "UGX motor vehicle", "metadata": {"headings": [{"headings_0": {"content": "FY Vehicle No. of Amount Average Variance (A- Maintenance operational spent (C) spending C) UGX Budget (A) entity UGX per", "page": 24, "level": 3}}, {"headings_1": {"content": "period under review. However, the Authority only received and", "page": 24, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Vehicles (C/B) (B) UGX UGX", "metadata": {"headings": [{"headings_0": {"content": "Vehicles (C/B) (B) UGX UGX", "page": 24, "level": 3}}, {"headings_1": {"content": "FY Vehicle No. of Amount Average Variance (A- Maintenance operational spent (C) spending C) UGX Budget (A) entity UGX per", "page": 24, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "17/18 3,507,814,736 292 2,898,292,910 9,925,661 609,521,826 18/19 2,121,075,812 301 1,429,205,964 4,748,193 691,869,848 19/20 1,500,000,000 316 1,494,076,463 4,728,090 5,923,537 Total 7,128,890,548 316 5,821,575,337 1,307,315,211 \nThe Accounting Officer explained that the limitation of the MTEF allocations to KCCA has affected the funding of many activities including motor vehicle repairs.", "metadata": {"headings": [{"headings_0": {"content": "Vehicles (C/B) (B) UGX UGX", "page": 24, "level": 3}}, {"headings_1": {"content": "FY Vehicle No. of Amount Average Variance (A- Maintenance operational spent (C) spending C) UGX Budget (A) entity UGX per", "page": 24, "level": 3}}, [{"headings_0": {"content": "Vehicles (C/B) (B) UGX UGX", "page": 24, "level": 3}}, {"headings_1": {"content": "FY Vehicle No. of Amount Average Variance (A- Maintenance operational spent (C) spending C) UGX Budget (A) entity UGX per", "page": 24, "level": 3}}]], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "ii Maintenance of motor vehicle service analysis records", "metadata": {"headings": [{"headings_0": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}, {"headings_1": {"content": "Vehicles (C/B) (B) UGX UGX", "page": 24, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Section 13 of the Public Service Standing Orders requires the driver to ensure that Government vehicles are regularly serviced (including oiling and greasing), a Service Chart will be kept by the Transport Officer (T/O) on every Government vehicle in his or her charge. It, however, the duty of the driver of the vehicle to ensure that the service chart is followed strictly. \nOn the contrary, I noted that repair and service analysis registers for the one hundred (100) vehicles were not maintained. I further observed that there were no service charts for all the One hundred (100) vehicles. \nThe failure to keep track of vehicle service chart may cause delayed servicing, which in turn could lead to faster ageing of vehicles and high vehicle maintenance and replacement costs.", "metadata": {"headings": [{"headings_0": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}, {"headings_1": {"content": "Vehicles (C/B) (B) UGX UGX", "page": 24, "level": 3}}, [{"headings_0": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}, {"headings_1": {"content": "Vehicles (C/B) (B) UGX UGX", "page": 24, "level": 3}}], [{"headings_0": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}, {"headings_1": {"content": "Vehicles (C/B) (B) UGX UGX", "page": 24, "level": 3}}]], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Officer indicated that the dual responsibility for", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that the dual responsibility for", "page": 24, "level": 3}}, {"headings_1": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "vehicle maintenance shared between the directorates of Engineering and Technical Service and Administration and Human Resource has been creating a challenge in monitoring of the vehicle maintenance. Furthermore, management has developed procedures and process flow charts indicating responsibilities of each party and commits to create an effective mechanism for monitoring compliance to the guidelines and procedures for vehicle maintenance. \nI await the outcome of the \nAccounting Officer\u2019s actions.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that the dual responsibility for", "page": 24, "level": 3}}, {"headings_1": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}, [{"headings_0": {"content": "The Accounting Officer indicated that the dual responsibility for", "page": 24, "level": 3}}, {"headings_1": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}]], "page": 24, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["had exceeded the recommended 5 years\u2019 useful life, and had their mileage above the recommended 250,000km, and therefore should have been disposed of. **Details Years in use** Mileage** 1-5 yrs. 6-10 yrs. Above yrs. 10 Below 250,000km Above 250,000km **Total 202 114 0 114** Accounting Officer stated KCCA has been conducting disposal of no-longer needed assets and other items on annual basis and the last and recently concluded disposal process took place on August 13, 2020 where 24 motor vehicles, 3 motorcycles and other items were disposed. KCCA however, cannot dispose all the motor vehicles and other locomotives cited above due to the fact that there was no budget to procure new ones and therefore the above are maintained to support the operations of the authority. The", ""], ["**ii** Assessment of the Vehicle Disposal Procedures** Public Procurement and Disposal Public Assets Act, 2003 (as amended) and PPDA Regulations, 2014, together with the Public Finance Management Act, 2015 have prescribed various requirements for the disposal of public assets. A review of a sample of 28 vehicles disposed of by Kampala Capital City Authority revealed the following; i. All Vehicles disposed of were recorded in the disposal plan. ii. All Vehicles disposed of were recommended for disposal by iii. All Vehicles disposed of followed the recommended disposal the Board of Survey. method. iv. All Vehicles were disposed above the reserve prices. v. A sum of UGX.107,080,000 from disposal proceeds was properly recorded in the cashbooks and financial statements of the entity. The", "I commended the Accounting Officer for adhering the procurement regulations. to"]], "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that the dual responsibility for", "page": 24, "level": 3}}, {"headings_1": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}], "page": 25, "document_name": "KCCA Report of Auditor General 2020", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": "8.0", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that the dual responsibility for", "page": 24, "level": 3}}, {"headings_1": {"content": "ii Maintenance of motor vehicle service analysis records", "page": 24, "level": 8}}], "page": 25, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Management of Human resource function", "metadata": {"headings": [{"headings_0": {"content": "Management of Human resource function", "page": 25, "level": 2}}, {"headings_1": {"content": "The Accounting Officer indicated that the dual responsibility for", "page": 24, "level": 3}}], "page": 25, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "early January 2021, and it\u2019s anticipated that the key issues on the manual in this meeting will be resolved. The approved manual is anticipated to be out by the second", "metadata": {"headings": [{"headings_0": {"content": "early January 2021, and it\u2019s anticipated that the key issues on the manual in this meeting will be resolved. The approved manual is anticipated to be out by the second", "page": 26, "level": 4}}, {"headings_1": {"content": "Management of Human resource function", "page": 25, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "quarter of FY 2021/22.", "metadata": {"headings": [{"headings_0": {"content": "early January 2021, and it\u2019s anticipated that the key issues on the manual in this meeting will be resolved. The approved manual is anticipated to be out by the second", "page": 26, "level": 4}}, {"headings_1": {"content": "Management of Human resource function", "page": 25, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I await the outcome of the Accounting Officer\u2019s engagement with Ministry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the Accounting Officer\u2019s engagement with Ministry of Public Service.", "page": 26, "level": 4}}, {"headings_1": {"content": "early January 2021, and it\u2019s anticipated that the key issues on the manual in this meeting will be resolved. The approved manual is anticipated to be out by the second", "page": 26, "level": 4}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "8.2", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the Accounting Officer\u2019s engagement with Ministry of Public Service.", "page": 26, "level": 4}}, {"headings_1": {"content": "early January 2021, and it\u2019s anticipated that the key issues on the manual in this meeting will be resolved. The approved manual is anticipated to be out by the second", "page": 26, "level": 4}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Expired appointments for Acting Authority staff", "metadata": {"headings": [{"headings_0": {"content": "Expired appointments for Acting Authority staff", "page": 26, "level": 2}}, {"headings_1": {"content": "I await the outcome of the Accounting Officer\u2019s engagement with Ministry of Public Service.", "page": 26, "level": 4}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Section A of Public Service Standing Orders 2010 (Appointment procedures (a-c) 9 requires that an appointment on acting basis is expected to last not more than six months, and any period of acting appointment beyond six months would be null and void, and the officer holding such an appointment should automatically revert to his or", "metadata": {"headings": [{"headings_0": {"content": "Expired appointments for Acting Authority staff", "page": 26, "level": 2}}, {"headings_1": {"content": "I await the outcome of the Accounting Officer\u2019s engagement with Ministry of Public Service.", "page": 26, "level": 4}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "her substantive post, unless the Appointing Authority extends the appointment for", "metadata": {"headings": [{"headings_0": {"content": "her substantive post, unless the Appointing Authority extends the appointment for", "page": 26, "level": 2}}, {"headings_1": {"content": "Expired appointments for Acting Authority staff", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "another period of six months, but should not exceed 12 months in total.", "metadata": {"headings": [{"headings_0": {"content": "her substantive post, unless the Appointing Authority extends the appointment for", "page": 26, "level": 2}}, {"headings_1": {"content": "Expired appointments for Acting Authority staff", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I noted that a number of KCCA staff were assigned responsibilities for which they have", "metadata": {"headings": [{"headings_0": {"content": "I noted that a number of KCCA staff were assigned responsibilities for which they have", "page": 26, "level": 2}}, {"headings_1": {"content": "her substantive post, unless the Appointing Authority extends the appointment for", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "no substantive appointments for a period of more than twelve 12 months contrary to", "metadata": {"headings": [{"headings_0": {"content": "I noted that a number of KCCA staff were assigned responsibilities for which they have", "page": 26, "level": 2}}, {"headings_1": {"content": "her substantive post, unless the Appointing Authority extends the appointment for", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "the Public Service Standing Orders.", "metadata": {"headings": [{"headings_0": {"content": "the Public Service Standing Orders.", "page": 26, "level": 2}}, {"headings_1": {"content": "I noted that a number of KCCA staff were assigned responsibilities for which they have", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "officers.", "metadata": {"headings": [{"headings_0": {"content": "the Public Service Standing Orders.", "page": 26, "level": 2}}, {"headings_1": {"content": "I noted that a number of KCCA staff were assigned responsibilities for which they have", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "This may negatively affect the morale of these", "metadata": {"headings": [{"headings_0": {"content": "This may negatively affect the morale of these", "page": 26, "level": 2}}, {"headings_1": {"content": "the Public Service Standing Orders.", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "The Accounting Officer explained that this decision was taken by Management to deal", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that this decision was taken by Management to deal", "page": 26, "level": 2}}, {"headings_1": {"content": "This may negatively affect the morale of these", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "with the issue of inadequate staffing levels arising out of the many vacant positions. The Authority has planned a recruitment exercise in this Financial Year 2020/2021.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that this decision was taken by Management to deal", "page": 26, "level": 2}}, {"headings_1": {"content": "This may negatively affect the morale of these", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to expedite the recruitment of staff so that vacant", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to expedite the recruitment of staff so that vacant", "page": 26, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that this decision was taken by Management to deal", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "positions are substantively filled. \n9.0", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to expedite the recruitment of staff so that vacant", "page": 26, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that this decision was taken by Management to deal", "page": 26, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to expedite the recruitment of staff so that vacant", "page": 26, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that this decision was taken by Management to deal", "page": 26, "level": 2}}]], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Management of land owned by the authority", "metadata": {"headings": [{"headings_0": {"content": "Management of land owned by the authority", "page": 26, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to expedite the recruitment of staff so that vacant", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "9.1", "metadata": {"headings": [{"headings_0": {"content": "Management of land owned by the authority", "page": 26, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to expedite the recruitment of staff so that vacant", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Failure to approve land management guidelines", "metadata": {"headings": [{"headings_0": {"content": "Failure to approve land management guidelines", "page": 26, "level": 2}}, {"headings_1": {"content": "Management of land owned by the authority", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Good practice requires that the Authority develops and approved guidelines to", "metadata": {"headings": [{"headings_0": {"content": "Good practice requires that the Authority develops and approved guidelines to", "page": 26, "level": 2}}, {"headings_1": {"content": "Failure to approve land management guidelines", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "streamline the management of land, given its importance and level of stakeholder", "metadata": {"headings": [{"headings_0": {"content": "Good practice requires that the Authority develops and approved guidelines to", "page": 26, "level": 2}}, {"headings_1": {"content": "Failure to approve land management guidelines", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "interest in the subject. The guidelines would address the acquisition, utilization, management and disposal of these properties. These guidelines would also ensure compliance with the Physical Planning Act and promote equity and transparency.", "metadata": {"headings": [{"headings_0": {"content": "interest in the subject. The guidelines would address the acquisition, utilization, management and disposal of these properties. These guidelines would also ensure compliance with the Physical Planning Act and promote equity and transparency.", "page": 26, "level": 4}}, {"headings_1": {"content": "Good practice requires that the Authority develops and approved guidelines to", "page": 26, "level": 2}}], "page": 26, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "9.2", "metadata": {"headings": [{"headings_0": {"content": "interest in the subject. The guidelines would address the acquisition, utilization, management and disposal of these properties. These guidelines would also ensure compliance with the Physical Planning Act and promote equity and transparency.", "page": 26, "level": 4}}, {"headings_1": {"content": "Good practice requires that the Authority develops and approved guidelines to", "page": 26, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Failure to transfer ownership of the Authority\u2019s Property - Land titles", "metadata": {"headings": [{"headings_0": {"content": "Failure to transfer ownership of the Authority\u2019s Property - Land titles", "page": 27, "level": 2}}, {"headings_1": {"content": "interest in the subject. The guidelines would address the acquisition, utilization, management and disposal of these properties. These guidelines would also ensure compliance with the Physical Planning Act and promote equity and transparency.", "page": 26, "level": 4}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Paragraph 16.3.1 of the 2017 Treasury Instructions state that the Accounting Officer of", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 16.3.1 of the 2017 Treasury Instructions state that the Accounting Officer of", "page": 27, "level": 2}}, {"headings_1": {"content": "Failure to transfer ownership of the Authority\u2019s Property - Land titles", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "an institution must take full responsibility and ensure that proper control systems exist for the proper management of non-current assets and those preventative mechanisms are in place to eliminate theft, losses, wastage and misuse.", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 16.3.1 of the 2017 Treasury Instructions state that the Accounting Officer of", "page": 27, "level": 2}}, {"headings_1": {"content": "Failure to transfer ownership of the Authority\u2019s Property - Land titles", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "A review of the Kampala Capital City Authority property inventory as of 1 st September", "metadata": {"headings": [{"headings_0": {"content": "A review of the Kampala Capital City Authority property inventory as of 1 st September", "page": 27, "level": 2}}, {"headings_1": {"content": "Paragraph 16.3.1 of the 2017 Treasury Instructions state that the Accounting Officer of", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "2020 revealed that the Authority owned a number of properties whose ownership", "metadata": {"headings": [{"headings_0": {"content": "A review of the Kampala Capital City Authority property inventory as of 1 st September", "page": 27, "level": 2}}, {"headings_1": {"content": "Paragraph 16.3.1 of the 2017 Treasury Instructions state that the Accounting Officer of", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "deeds had not been transferred in the authority\u2019s name. This exposes the land and", "metadata": {"headings": [{"headings_0": {"content": "deeds had not been transferred in the authority\u2019s name. This exposes the land and", "page": 27, "level": 2}}, {"headings_1": {"content": "A review of the Kampala Capital City Authority property inventory as of 1 st September", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "property to theft or loss, mismanagement and nugatory costs of reclaiming encroached on land, if these risks materialize.", "metadata": {"headings": [{"headings_0": {"content": "deeds had not been transferred in the authority\u2019s name. This exposes the land and", "page": 27, "level": 2}}, {"headings_1": {"content": "A review of the Kampala Capital City Authority property inventory as of 1 st September", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Officer stated that the process of transferring the highlighted titles into KCCA\u2019s names is ongoing and the delay is normally occasioned by factors outside the", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer stated that the process of transferring the highlighted titles into KCCA\u2019s names is ongoing and the delay is normally occasioned by factors outside the", "page": 27, "level": 4}}, {"headings_1": {"content": "deeds had not been transferred in the authority\u2019s name. This exposes the land and", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Authority\u2019s control, such as lodgment of caveats by third parties and bureaucratic", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer stated that the process of transferring the highlighted titles into KCCA\u2019s names is ongoing and the delay is normally occasioned by factors outside the", "page": 27, "level": 4}}, {"headings_1": {"content": "deeds had not been transferred in the authority\u2019s name. This exposes the land and", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "process of controlling authorities such as ULC and BLB which slows down the process", "metadata": {"headings": [{"headings_0": {"content": "process of controlling authorities such as ULC and BLB which slows down the process", "page": 27, "level": 2}}, {"headings_1": {"content": "The Accounting Officer stated that the process of transferring the highlighted titles into KCCA\u2019s names is ongoing and the delay is normally occasioned by factors outside the", "page": 27, "level": 4}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "but however, all the pending transactions are actively being pursued.", "metadata": {"headings": [{"headings_0": {"content": "process of controlling authorities such as ULC and BLB which slows down the process", "page": 27, "level": 2}}, {"headings_1": {"content": "The Accounting Officer stated that the process of transferring the highlighted titles into KCCA\u2019s names is ongoing and the delay is normally occasioned by factors outside the", "page": 27, "level": 4}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to expedite the processes of having all land that belongs to the Authority transferred in the Authority\u2019s names.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to expedite the processes of having all land that belongs to the Authority transferred in the Authority\u2019s names.", "page": 27, "level": 4}}, {"headings_1": {"content": "process of controlling authorities such as ULC and BLB which slows down the process", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "10.0 Non- remittance of statutory deductions", "metadata": {"headings": [{"headings_0": {"content": "10.0 Non- remittance of statutory deductions", "page": 27, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to expedite the processes of having all land that belongs to the Authority transferred in the Authority\u2019s names.", "page": 27, "level": 4}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "Paragraph 10.23.1 of the Treasury Instructions 2017 states that statutory deductions", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 10.23.1 of the Treasury Instructions 2017 states that statutory deductions", "page": 27, "level": 2}}, {"headings_1": {"content": "10.0 Non- remittance of statutory deductions", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "from public officers, where applicable, shall be effected through the payroll and", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 10.23.1 of the Treasury Instructions 2017 states that statutory deductions", "page": 27, "level": 2}}, {"headings_1": {"content": "10.0 Non- remittance of statutory deductions", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "metadata": {"headings": [{"headings_0": {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "page": 27, "level": 4}}, {"headings_1": {"content": "Paragraph 10.23.1 of the Treasury Instructions 2017 states that statutory deductions", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "the workers\u2019 unions.", "metadata": {"headings": [{"headings_0": {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "page": 27, "level": 4}}, {"headings_1": {"content": "Paragraph 10.23.1 of the Treasury Instructions 2017 states that statutory deductions", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "metadata": {"headings": [{"headings_0": {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "page": 27, "level": 4}}, {"headings_1": {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "page": 27, "level": 4}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "page": 27, "level": 4}}, {"headings_1": {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "page": 27, "level": 4}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "PAYE", "32,576,248,043", "URA"], ["2", "NSSF contributions", "701,609,675", "NSSF"], ["", "", "**33,277,857,718**", ""]], "metadata": {"headings": [{"headings_0": {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "page": 27, "level": 4}}, {"headings_1": {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "page": 27, "level": 4}}], "page": 27, "document_name": "KCCA Report of Auditor General 2020", "columns": ["No", "Details", "Amount UGX", "Beneficiary Institution"], "type": "table"}}, {"content": "I advised the Accounting Officer to engage URA and NSSF to agree on a payment plan for these outstanding obligations as a way of mitigating against possible penalties and fines. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "page": 27, "level": 4}}, {"headings_1": {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "page": 27, "level": 4}}, [{"headings_0": {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "page": 27, "level": 4}}, {"headings_1": {"content": "remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions and contributions to", "page": 27, "level": 4}}]], "page": 28, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "AUDITOR GENERAL KAMPALA", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}, {"headings_1": {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "page": 27, "level": 4}}], "page": 28, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": "30 th December, 2020", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}, {"headings_1": {"content": "I noted that by the end of the financial year, KCCA made statutory deduction amounting to UGX 33.3Bn but had not remitted this to the respective institutions as", "page": 27, "level": 4}}], "page": 28, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Appendix I: Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 29, "document_name": "KCCA Report of Auditor General 2020", "type": "heading"}}, {"content": [["**Planning**", null, null, null, null, null, null, null, null, null, "**Monitoring and Evaluation**", null, null, null, "**Reporting**"], ["Progra mme", "Sub programme/ Project", "Output", "**Output/Activities**", "**Are there clear** **targets** and performan ce indicators** **to** measure progress** **(Yes/No)** If no give reasons**", "**Plann ed Target for the Financ** **ial** year**", "**Budgete d amount UGX (\u2018000\u2019)**", "**Revised budget**", "**Amount released**", "**Amount Spent**", "**Achieved Target by Financial year-end** **@** annual performance report**", "**Outpu t Varian ce**", "**Implement ation status Fully (F),** **Partially** (P), or Not implemente d (NI)**", "**Was the activity reported on in the periodic monitorin g reports- (Yes/No) If no give reasons**", "**the of activity** **Is** **performance** **the** accurately** **reported** annual performance reports-(Yes/No) If no give reasons** **in the**"], [null, null, null, null, null, null, null, "UGX (\u2018000\u2019)", "UGX (\u2018000\u2019)", "UGX (\u2018000\u2019)", null, null, null, null, null], ["01 05 Urban Comme rcial and Product ion Service s", "13 Urban Commercial and Production Services", "Output: 03 Market Access for Urban Agriculture", "Maintenance and renovations in Usafi, Wandegeya and Nakawa Markets Support urban fish farming and management of fisheries resources.", "Yes", "3", "853,534", "817,331", "720,248", "628,744", "Implementation of Programs under Production and Marketing Grant (PMG) and Extension Grant", "3", "Not implemented", "No monitoring reports were prepared", "No. Management rather reported different activity as achieved as opposed to the planned"], [null, null, null, "Provide technical support to Cooperatives and enterprise development in the City Management of KCCA Markets", "No", "N/a", null, null, null, null, "Carried out inspection on 696 cooperatives with combined share capital of UGX 161.22Bn and loan portfolio of UGX 260.9Bn and 206 cooperatives were", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, "Project:0100 NAADS", "Output: 03 Market Access for Urban Agriculture Workplan", "Procurement of agriculture inputs in support to urban farmers Support management of Sunday Market", "No", "N/a", "6,334,472", "5,750,054", "5,750,054", "2,847,97 5", "-Distributed inputs to 897 (565F, 332M) farmers in Nakawa, central and Lubaga -Divisions. These included 149300-day old broiler chicks, 31- day old layer chicks, 7365 bags of poultry feeds, 71 litres of poultry growth booster, 204 value addition machines, 68vegetable kits 60 mushroom Kits, 68popcorn and 86 Juice Machines -Distributed 7837 chicks to farmers in kawempe", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 29, "document_name": "KCCA Report of Auditor General 2020", "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", "column_12", "column_13", "column_14"], "type": "table"}}, {"content": [["", "Maintenance and renovations in Usafi, Wandegeya and Nakawa Markets Support urban fish farming and management of fisheries resources", "Yes", "3", "", "", "", "", "-Works on Kasubi Completed, and resettlement of vendors to start FY 2020/21 -Construction works for Busega Market to be completed during FY2020/21 -Phase 1 of Kitintale market to be concluded in Quarter 1 FY 2020/21 (September 2020", "3", "Not implemented", "No monitoring reports were prepared", "No. Management implemented different activities", null, null], ["02 04 Urban Plannin g, Securit y and Land Use", "09 Physical Planning", "Output: 01 Urban planning, policies, laws and strategies", "Retooling of Directorate Operating departments (, Architectural Design unit, Survey Unit, Total station.", "No", "N/a", "1,137,927", "1,137,926", "1,137,926", "1,103,83 3", "Activity was affected by COVID-19 -19", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, null, null, "DPP Staff- Specialized Trainings.", "No", "N/a", null, null, null, null, "Trained all ward administrators to use survey 123 ArcGIS application to map out Boda Boda stages in the City.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, null, null, "DPP- Assorted Landscaping tools", "No", "N/a", null, null, null, null, "Conducted a vulnerability study in the Greater Kampala Metropolitan Area (GKMA) and published findings in KCCA COVID-19 Web Hub", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, null, null, "DPP- Information dissemination on products of DPP.", "No", "N/a", null, null, null, null, "Produced 578 tree seedlings Greening and Beautification -Greened 37,432m2 (approx. 9.24 acres) in the city Capacity Development", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, null, null, "DPP Land Scaping - Conduct", "No", "N/a", null, null, null, null, "Conducted GPS mapping training for a staff from Agopa Consulting firm to map out selected sites within the City for construction of Primary Sanitary Facilities.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 30, "document_name": "KCCA Report of Auditor General 2020", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 30, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Output: 02 Building licensing and approvals Work plan", "Facilitation for the management of building plans and occupation permits processing and approvals.", "No", "N/a", "220,000", "220,000", "220,000", "197,896", "Reviewed 778 files of which 726 approved & 52 deferred -Conducted site visits for 112 files -Held 15 Phy Planning Committee sittings", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Output: 03 Slum Development and Improvement", "Updating the Geographical information systems and sensitizing the city communities about the Kampala Neighbourhood Planning Project.", "No", "N/a", "230,000", "210,000", "41,456", "25,444", "Developed 285 maps products for internal and external clients. -Collected data and uploaded 180,403 properties on CAM- CAM-CAMV database -Prepared 285 maps products (199 for internal and 86 external clients) Assigning house numbers to Online CAM-CAMV Database", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null, null], ["04 06 Urban Road Networ k Develo pment", "07 Engineering and Technical Services", "Output: 02 Urban Road Maintenance", "DETS casuals wage payments", "No", "N/a", "300,000", "300,000", "300,000", "300,000", "Payment of salaries made for casual workers", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, "Project: 1253 Kampala Road Rehabilitatio n", "Output: 02 Urban Road Maintenance", "Maintenance of Bituminous road", "No", "N/a", "2,300,000", "2,300,000", "2,300,000", "2,294,07 6", "Lot-1; Under Reconstruction and/or Upgrading of NMT pilot corridor; Roads Completed include: Namirembe- Luwuum-1.5km, Archer-0.75km, Mengo hill-0.75km, Nakivubo channel-0.5km, Mpabaana-0.75km, Luzige-0.3km, Mutebi-0.45km, & Semugooma-0.4km in Central Division. LOT 1 Roads completed and under DLP. -Completed Signalization (4 Junctions) July '19 LOT 2:", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 31, "document_name": "KCCA Report of Auditor General 2020", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 31, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Output: 04 Street Lights Maintenance", "Contract award for Replacement of interfacing UPS batteries at clock tower traffic junction under framework contract", "Yes", "1", "900,000", "900,000", "900,000", "900,000", "Procurement Solar street lighting batteries to replace defective batteries for lights that were installed by Huawei and CCCC; The battery cages required to achieve 100% are under procurement (BEB was issued to the Supplier). Battery are 100% working.", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Repair of red LED lamp aspect at Wandegeya traffic junction and pedestrian", null, "Yes", "1", "", null, null, null, null, "", "Maintenance of streetlights as per Framework Contract; Works progress is 100%", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], ["Output: 80 Urban Road Construction", "Carried out contract supervision on: Makindye - UB LOT 3 & 5; Rubaga and Nakawa MBW LOT 6; Kawempe and Rubaga Prome LOT 2; PEC Consultants LOT1 & 4.", "Yes", "7", "52,000", "52,630", "52,630", "52,517", "-Culvert making machine - the bids were received, pending opening and evaluation. -Purchase of light equipment (URF) - Hydraulic Paver making machine and paver sand mixer supply, installation; the machine was successfully installed", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null, null], [null, "Carried out Design update and construction as follows: Central: NMT Namirembe- Luwuum- 2%; Archer -1Total", "Yes", "2", null, null, null, null, "", "", "Road marking equipment; Handover to user department Maintenance of vehicles & equipment the section did not achieve 100% due to delayed payments.", "1", "Partially implemented", "No monitoring reports were prepared", "Yes"], ["Progra mme: 07 08 Educati on and Social Service s", "Sub Programme: 11 Education and Social Services", "Output: 01 Policies, Laws and strategy development", "Training of Primary Leaving Examination Invigilators.", "No", "N/a", "180,500", "180,500", "180,500", "179,446", "Trained 250 H/Trs (141 F and 140 M) and 4,453 Trs on Inclusive Education", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, null, null, "Printing service for P.6 & P7 Midyear Exams", "Yes", "2", null, null, null, null, "Identified 136 Children with Special Needs and referred for support services in UPE school", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 32, "document_name": "KCCA Report of Auditor General 2020", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 32, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Facilitation of Primary Living Examination Administration.", "Yes", "1", "", "", "", "", "Supported 194 Candidates with Special Needs during PLE, 2019 and 19 candidates in UCE", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], ["Output: 02 School Inspection", "Implement the urban tourism strategic plan in Kampala.", "Yes", "1", "181,799", "181,799", "181,799", "87,276", "Activity was not implemented", "1", "Not implemented", "No monitoring reports were prepared", "Yes"], [null, "Inspection of 1200 schools", "Yes", "1200", null, null, null, null, "", "", "Inspected 680 schools for to ensure compliance", "520", "Partially implemented"], ["Output: 03 Community civic education", "Tourism and Public library promotion activities", "No", "N/a", "20,000", "20,000", "20,000", "20,000", "-Procured 1,000 readers which can now be accessed for use in the library -Procured 65 games for the children s library -Engaged 3,772 children in literacy activities -11,879 patrons utilized the library -Rebound 578 books for various city schools", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["Output: 04 Sports Development", "Flood lights installed and pitch improved for the KCCA VC", "Yes", "2", "2,132,186", "2,132,186", "2,162,185", "2,125,89 7", "Held 21 Performance meetings for all KCCA sports clubs", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, "Medical costs of players covered and facilitated", "Yes", "1", null, null, null, null, "", "", "Medical costs of players covered and facilitated", "0", "Fully implemented"], [null, "Athletics club supported in the national & international competition", "Yes", "1", null, null, null, null, "", "", "Monitored PE and the state of sports facilities and activities in 330 Kampala schools.", "0", "Fully implemented"], [null, "Volleyball club supported in the national and1 international competition.", "Yes", "1", null, null, null, null, "", "", "35 players recruited for the 4 KCCA sports clubs -Held 21 Performance meetings for all KCCA sports clubs", "0", "Fully implemented"], ["Output: 07 Primary Education Services", "Payment of salaries to 1,362 primary school teachers (498 males and 864", "Yes", "1,362", "8,778,193", "10,108,34 6", "10,108,34 6", "10,107,6 50", "Education Human Resource Management -Paid UGX 10.1Bn as salaries for", "0", "Fully implemented", "No monitoring reports were", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 33, "document_name": "KCCA Report of Auditor General 2020", "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", "column_12"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 33, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "(Wage)", "female)", "", "", "", "", "", "", "primary teachers", "", "", "prepared", ""], ["Output: 08 Secondary Education Services (Wage)", "Payment of salaries to 1,410 secondary school teachers (763 males and 647 female)", "Yes", "1,410", "8,977,522", "20,880,69 4", "20,880,69 4", "20,880,6 94", "-Paid UGX 21Bn as salaries for secondary teachers", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Output: 09 Tertiary Education Services (Wage)", "Payment of salaries to 344 teachers in tertiary institutions (186 male and 158 female)", "Yes", "344", "1,971,081", "4,892,383", "4,892,383", "4,892,38 3", "Education Human Resource Management -Paid UGX 4.8Bn as salaries for Tertiary teachers", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Output: 51 Primary education services", "Payment of capitation grants to 79 UPE schools, with 69,200 pupils (57% female and 43% male) benefiting", "Yes", "79", "798,538", "798,538", "98,592", "762,129", "Transferred UGX 221.2M capitation grants to 79 UPE schools", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Output: 52 Secondary education services", "Capitation grants paid to 22 USE schools", "Yes", "22", "2,745,394", "2,745,394", "2,745,394", "2,745,39 4", "Transferred UGX 603M of capitation grants to 22 USE schools", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Output: 53 Tertiary education services", "Payment of capitation grants to 130 students of Uganda Society for the Deaf Vocational Training Institute", "Yes", "130", "12,773", "12,773", "12,773", "12,773", "Transferred UGX 176M of capitation grants to Kibuli PTC -Transferred UGX 4.25M to Uganda Society for the Deaf VTC", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Output: 54 Health Training Institutions", "Payment of capitation grants to 1500 students in 6 Health Training Institutions", "Yes", "1,500", "2,296,745", "2,296,744", "2,296,743", "2,296,74 3", "Transferred UGX 765.5M capitation grants to 6 Health training Institutions", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Output: 55 Primary Teachers' Colleges", "Payment of capitation grants to 500 students of Kibuli PTC", "Yes", "500", "527,773", "527,773", "527,772", "527,772", "Transferred UGX 176M of capitation grants to Kibuli PTC -Transferred UGX 4.25M to Uganda Society for the Deaf VTC", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], ["Project: 0115 LGMSD (former LGDP)", "Output: 80 Primary education infrastructure construction", "Part-payment towards the purchase of kalinabiri Primary School.", "Yes", "1", "1,367,813", "1,367,812", "1,367,812", "1,367,81 2", "Paid UGX 1.36Billion as 4th instalment for the purchase of land at Kalinabiri", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 34, "document_name": "KCCA Report of Auditor General 2020", "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", "column_12", "column_13"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 34, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Project: 0423 Schools' Facilities Grant", "Output: 80 Primary education infrastructure construction", "Phase III of the construction of a 9- classroom storied block at Kansanga Seed Secondary School", "Yes", "1", "454,000", "419,000", "419,000", "25,905", "Completed 90% renovation works of 3 classroom blocks at Kampala School", "1", "Not implemented", "No monitoring reports were prepared", "Yes"], ["Phase II of the fencing of Kisaasi Primary School", null, null, "Yes", "1", "", null, null, null, null, "Completed 83% renovation works at 3 classroom block at Mbuya C.O.U P/S -Renovated 3 classroom block and administration block at Nakivubo P/S", "1", "Not implemented", "No monitoring reports were prepared", "Yes"], ["Remove and replace asbestos in 20 classrooms at Old Kampala S.S. S", null, null, "Yes", "20", "", null, null, null, null, "Completed 44 new toilet stances in 5 schools (Luzira SS, Bbiina Islamic P/S, Kawempe Muslim P/S, Ttula P/S and Kampala School for the Physically Handicapped)", "1", "Not implemented", "No monitoring reports were prepared", "Yes"], ["Output: 81 Secondary education infrastructure construction", null, "Rehabilitation of Secondary Schools Infrastructure.", "No", "N/a", "850,000", "765,000", "533,800", "533,800", "Completed a 9- classroom block at Kansanga Seed SS -Renovated and removed asbestos on 12 classroom blocks comprising 22 classrooms at old Kla SS", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Progra mme: 08 07 Commu nity Health Manage ment", "Sub Programme: 08 Public Health", "Output: 02 Monitoring and Inspection of Urban Health Units", "Payment of Salaries for Health Workers", "No", "N/a", "340,000", "340,000", "340,000", "143,484", "Public Health (COVID- 19 response) -Undertook 56 Sensitization activities through megaphones/PA systems & distributed IEC material on COVID-19", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, null, null, "Construction and improvements in the health facilities", "No", "N/a", null, null, null, null, "-680 hand wash facilities were serviced in all KCCA facilities -Conducted 18 fumigation activities in the city covering markets and taxi parks during COVID19 -Conducted 46 talk shows on awareness & prevention of COVID-19 pandemic", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 35, "document_name": "KCCA Report of Auditor General 2020", "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", "column_12", "column_13", "column_14"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 35, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Health centres operational costs including purchase of drugs and medicines and UGX 131 for Medical Equipment for health centres.", "No", "N/a", "", "", "", "", "Inspected 55 markets to assess compliance to the COVID 19 guidelines -Inspected 747 premises of domestic and public health importance -1,653 mosquito nets were distributed to specific high-risk groups -55 industries were inspected on compliance", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Output: 03 Primary Health Care Services (Wages)", "Health Staff salaries paid", "No", "N/a", "7,640,558", "8,433,354", "8,433,354", "8,433,35 4", "Health Staff salaries paid", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Output: 04 Primary Health Care Services (Operations)", "Maintenance of public health centres Purchase of Medical Supplies", "No", "N/a", "1,949,851", "1,039,325", "1,039,325", "1,000,34 3", "Supervision of selected 37 high volume health facilities to ensure that the Malaria test and treat policy is adhered -Undertook Integrated Management of Malaria with support from MoH and the Global fund attended by 120 health workers -Trained Health workers from 76 health centres on Birth and Death Notification supported by NIRA", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Output: 51 Provision of Urban Health Services", "Transfer of NGO Hospital Non-Wage Sub vent Grant.", "No", "N/a", "804,293", "804,292", "804,292", "681,648", "Transfer for NGO Hospitals Autonomous Institutions Health grant", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Project:0115 LGMSD (former LGDP)", "Output: 81 Health Infrastructure Rehabilitation", "Health Infrastructure Rehabilitation", "No", "N/a", "937,692", "857,002", "857,002", "801,102", "Upgrading and Renovation of KCCA Health Facilities Construction of Phase 1 Maternity building at Kiswa HCIII - Completed full architectural design phase.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 36, "document_name": "KCCA Report of Auditor General 2020", "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", "column_12", "column_13"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 36, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["Progra mme: 09 08 Sanitati on and Environ mental Service s", "Sub Programme: 12 Environment", "Output: 01 Policies, Laws and strategy development", "Maintenance of Kiteezi landfill, PHD casual wages, Fuel oils & Lubricant for solid waste managements.", "Yes", "4", "15,759,06 2", "16,164,06 2", "16,154,06 2", "15,973,0 35", "-363,664 tons of garbage were disposed of at the landfill by 160 (Max) collector trucks making a total of 59,057 trips. -Conducted 409 Community assessments -SWM unit registered 193 complaints -55 clean-up exercises were conducted across all divisions -Undertook 42 field operations to enforce standard and legal SWM practices -Held 484 Community dialogues and sensitization meetings", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], ["Progra mme: 1005 Gender Commu nity and Econo mic Develo pment", "Sub Programme: 10 Gender and Community Services", "Output: 01 Policies, laws, strategies and guidelines", "Transfer to CDD 3000 Persons in groups", "Yes", "3,000", "451,419", "451,419", "451,419", "245,737", "Disbursed CDD grants worth UGX.1,112,000,000 to 231 groups with 4954 members (3313 F & 1641 M)", "69", "Partially implemented", "No monitoring reports were prepared", ""], [null, null, null, "Transfer to UWEP 600 Groups", "Yes", "600", null, null, null, null, "543 Youths linked to access loans from KCCA Centre Youth Loan, Sensitised 1333 & 331 Youths", "57", "Partially implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Transfer to 1200 Person in YLP Groups", "Yes", "1,200", null, null, null, null, "633 YLP groups monitored & UGX118,609,200 recovered", "567", "Partially implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Management of women youth and disability activities.", "Yes", "1", null, null, null, null, "-4 PWD groups monitored & trained (3 record keeping&1 leadership) -11 FAL classes were monitored & New guidelines the FAL classes were issued", "0", "Partially implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Management of vulnerable child and probation activities.", "Yes", "1", null, null, null, null, "-Conducted 24 community consultations on GBV prevention amongst girls and women with (482M & 554 F).", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 37, "document_name": "KCCA Report of Auditor General 2020", "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", "column_12", "column_13", "column_14"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 37, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Project:0115 LGMSD (former LGDP)", "Output: 51 Small scale business promotion", "Small scale business promotion", "No", "N/a", "1,376,000", "1,238,400", "1,238,400", "1,216,51 0", "Conditional transfers for community development", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["Output: 72 Government Buildings and Administrative Infrastructure", null, "Construction of Kabalagala Youth Centre Perimeter wall and maintenance of KCCA Markets.", "Yes", "1", "112,000", "112,000", "112,000", "103,630", "Partially construction has been conducted", "1", "Partially implemented", "No monitoring reports were prepared", "Yes", null], ["Progra mme: 13 49 Econo mic Policy Monitor ing, Evaluati on & Inspect ion", "Sub Programme: 01 Administratio n and Human Resource", "Output: 37 Human Resource Development and organizational restructuring", "Gratuity to contract staff of former civil servants; Allocated to Human Resource staff costs", "Yes", "1", "64,870,32 2", "76,360,54 2", "76,360,54 2", "66,009,7 89", "Processed and paid UGX 53.6Bn for salaries and wages (main payroll) to 1202 staff (804-M,401-F)", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 38, "document_name": "KCCA Report of Auditor General 2020", "columns": ["Progra mme: 09 08 Sanitati on and Environ mental Service s", "Sub Programme: 12 Environment", "Output: 01 Policies, Laws and strategy development", "Maintenance of Kiteezi landfill, PHD casual wages, Fuel oils & Lubricant for solid waste managements.", "Yes", "4", "15,759,06 2", "16,164,06 2", "16,154,06 2", "15,973,0 35", "-363,664 tons of garbage were disposed of at the landfill by 160 (Max) collector trucks making a total of 59,057 trips. -Conducted 409 Community assessments -SWM unit registered 193 complaints -55 clean-up exercises were conducted across all divisions -Undertook 42 field operations to enforce standard and legal SWM practices -Held 484 Community dialogues and sensitization meetings", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], "type": "table"}}, {"content": [["", "Project:0115 LGMSD (former LGDP)", "Output: 51 Small scale business promotion", "Small scale business promotion", "No", "N/a", "1,376,000", "1,238,400", "1,238,400", "1,216,51 0", "Conditional transfers for community development", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["Output: 72 Government Buildings and Administrative Infrastructure", null, "Construction of Kabalagala Youth Centre Perimeter wall and maintenance of KCCA Markets.", "Yes", "1", "112,000", "112,000", "112,000", "103,630", "Partially construction has been conducted", "1", "Partially implemented", "No monitoring reports were prepared", "Yes", null], ["Progra mme: 13 49 Econo mic Policy Monitor ing, Evaluati on & Inspect ion", "Sub Programme: 01 Administratio n and Human Resource", "Output: 37 Human Resource Development and organizational restructuring", "Gratuity to contract staff of former civil servants; Allocated to Human Resource staff costs", "Yes", "1", "64,870,32 2", "76,360,54 2", "76,360,54 2", "66,009,7 89", "Processed and paid UGX 53.6Bn for salaries and wages (main payroll) to 1202 staff (804-M,401-F)", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Employee wellness programs which include health and personal accident policies, staff engagements, canteen services and sensitization.", "Yes", "1", null, null, null, null, "Processed and paid UGX 1.34Bn top-up allowances for 428 Health workers (M-101 F-327)", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Retooling and replacement of office working tools.", "Yes", "1", null, null, null, null, "Paid membership for 14 staff to Human Resource Mgt Assocn of Uganda -Revised post training to enable capturing of the key areas where staff response will be required", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Payment for the various utility costs including street lighting costs", "Yes", "1", null, null, null, null, "Payment for the various utility costs including street lighting costs", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Cleaning services in all KCCA premises.", "Yes", "1", null, null, null, null, "Cleaning services in all KCCA premises.", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, null, "Maintenance of the fleet including insurance, fuel and day to day maintenance.", "Yes", "1", null, null, null, null, "Maintenance of the fleet including insurance, fuel and day to day maintenance.", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, "Sub Programme: 02 Legal services", "Output: 40 Communicatio ns and Public Relations strategies", "A secure and safe environment for the entire institution, Policy and Advisory,", "No", "N/a", "14,710,35 6", "13,528,87 1", "13,528,87 1", "13,368,2 46", "-Issued 21 Statutory Notices. -Handled 397 cases, of which 83 are new cases", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 38, "document_name": "KCCA Report of Auditor General 2020", "columns": ["Progra mme: 09 08 Sanitati on and Environ mental Service s", "Sub Programme: 12 Environment", "Output: 01 Policies, Laws and strategy development", "Maintenance of Kiteezi landfill, PHD casual wages, Fuel oils & Lubricant for solid waste managements.", "Yes", "4", "15,759,06 2", "16,164,06 2", "16,154,06 2", "15,973,0 35", "-363,664 tons of garbage were disposed of at the landfill by 160 (Max) collector trucks making a total of 59,057 trips. -Conducted 409 Community assessments -SWM unit registered 193 complaints -55 clean-up exercises were conducted across all divisions -Undertook 42 field operations to enforce standard and legal SWM practices -Held 484 Community dialogues and sensitization meetings", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 38, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "An effective and efficient administration of land in the City", "No", "N/a", "", "", "", "", "-41 Cases concluded in favour of KCCA -24 Cases concluded against KCCA -8 Cases settled by consent -Paid UGX 3.21 Billion by KCCA arising from court cases", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["Civil Litigation and court representation, Prosecution -witness fees, Law Enforcement and trade order management, Support to Office of the Clerk to the Authority to achieve smooth functioning Authority, Security guard services -A secure and safe environment", "No", "N/a", "", "", "", "", "-Held 6 Ordinary Authority meeting, 3 Special Authority meetings, 33 Authority Committee meetings, 8 joint committee meetings,2 Business committee meeting and 21 Public Accounts Committee meetings. Division Urban Council meetings -Held 42 Committee meetings, 3 Joint Committee, 9 Business Committees, 6 Special Councils, 15 Ordinary Councils. -Held 11 stakeholder engagements -10 field visits conducted Prosecution", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Output: 41 Policy, Planning and Legal Services", "A secure and safe environment for the entire institution,", "No", "N/a", "5,624,635", "5,624,635", "5,624,635", "5,515,77 1", "182 contracts were signed of which 87 contracts are pending clearance by Solicitor General, and 93 contracts pending signature by contractors.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], [null, "Policy and Advisory", "No", "N/a", null, null, null, null, "", "", "-Rendered 10 legal opinions -Signed 28 MOUs and 75 MOUs pending signature.", "N/a", "Not quantified"], [null, "An effective and efficient administration of land in the City,", "No", "N/a", null, null, null, null, "", "", "Issued 653 notices to offenders -Sealed off 17,078 premises -Demolished 27 illegal developments", "N/a", "Not quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 39, "document_name": "KCCA Report of Auditor General 2020", "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", "column_12"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 39, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Criminal Investigation Department.", "", "", "", "", null, null, null, null, null, null, null, null], ["Sub Programme: 03 Treasury Services", "Output: 38 Financial Systems Development", "Budget preparation and monitoring of its implementation", "Yes", "1", "1,183,207", "1,130,629", "1,051,826", "999,691", "Monitoring of budget implementation and reporting", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, "Prepare Budget Framework Paper and Ministerial Policy Statement", "Yes", "1", null, null, null, null, "", "Monitored budget/work plan execution and funds absorption to ensure that work plans are implemented within the expected timelines using the availed financial resources.", "0", "Fully implemented", "No monitoring reports were prepared"], [null, null, "Update Collection Agreement (MOU) with Uganda Revenue Authority,", "Yes", "1", null, null, null, null, "", "-Processed payments in settlement of Authority commitments and obligation in terms of staff salaries, statutory obligations, contractor certificates of works and supplies of goods and services", "0", "Fully implemented", "No monitoring reports were prepared"], [null, null, "Conduct Quarterly performance review and relationship engagements", "Yes", "1", null, null, null, null, "", "Accountability for Revenue Collections - Reconciled revenue collection from the bank account -Conducted monthly performance review engagements with URA. -Submitted Periodic Revenue collection reports to management and other stake holders. -UGX 10Bn", "0", "Fully implemented", "No monitoring reports were prepared"], ["Sub Programme: 04 Internal Audit", "Output: 39 Internal Audit Services", "Promote Corporate Governance and Accountability,", "Yes", "1", "217,156", "242,102", "242,102", "235,816", "25 process audits were completed, and reports issued.", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, "Monitor compliance with business processes, policies, laws and regulations,", "Yes", "1", null, null, null, null, "", "-588 claims of Pre- Payment reviews of Works, Supplies, PAPs & Services and transport/baggage allowances were", "0", "Fully implemented", "No monitoring reports were prepared"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 40, "document_name": "KCCA Report of Auditor General 2020", "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", "column_12", "column_13"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 40, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "reviewed and settled", "", "", "", "", null, null, null, null, null, null, null, null], ["Promote and Stakeholder engagement within KCCA", "Yes", "1", "", "", "", "", "-3 staff were trained on the IFMIS by Ministry of Finance while four staff attended Continuous professional development courses (ACCA, Taxation and Fraud detection) -4 undergraduate students were mentored through internship", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null, null], ["Facilitate KCCA capital city public accounts committee, and Authority standing committee", "Yes", "1", "", "", "", "", "Status updates on Audit issues were made to various offices/ committees including: Internal Audit Standing committee, the Office of the Auditor General, the PS/ST; Internal Auditor General, Public Administration Sector Audit Committee (PASAC), Capital City Public Accounts Committee (CCPAC), Parliamentary Committee on Commissions, Statutory", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null, null], ["Sub Programme: 05 Executive Support and Governance Services", "Output: 36 Procurement systems development", "Promote Customer Relationship Management,", "Yes", "1", "53,936", "51,335", "51,335", "41,672", "Received 697 requisitions worth UGX.45.9Bn of which 452 were Micro & 223 Macro", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, "Facilitate Professional development", "Yes", "1", null, null, null, null, "", "238 submissions were made to Contracts Committee", "0", "Fully implemented", "No monitoring reports were prepared"], [null, null, "Facilitate Supplier Relationship Management,", "Yes", "1", null, null, null, null, "", "136 bidding documents were issued under the other bidding methods", "0", "Fully implemented", "No monitoring reports were prepared"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 41, "document_name": "KCCA Report of Auditor General 2020", "columns": ["", "Criminal Investigation Department.", "", "", "", "", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 41, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Support to Contracts Committee activities.", "Yes", "1", "", "", "", "", "-67 evaluation reports were prepared -Published 67 Best Evaluated Bidder Notices with No rejections -Held 15 CC meetings and contracts worth UGX. 53.43Bn", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], ["Output: 40 Communicatio ns and Public Relations strategies", "Support for the existing Projects,", "Yes", "1", "500,840", "500,840", "500,840", "442,335", "Drafted concept paper that proposes the institution of BPR Project whose main objective is to ensure alignment of business processes to the Organizational Strategy", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, "Support for Document Management System", "Yes", "1", null, null, null, null, "", "", "Reviewed current processes in line with KCCA Assets Management and drafted a URS document for the Re\u2014Engineered Asset Management System", "0", "Fully implemented"], [null, "Procurement of a security application support services", "Yes", "1", null, null, null, null, "", "", "Prepared a draft CAM/CAMV system Go-Live checklist and rollout activities/tasks plans to be undertaken by to ensure system deployment Business support", "0", "Fully implemented"], [null, "Improvement of Client Relationship Management system,", "Yes", "1", null, null, null, null, "", "", "-Engaged consultants on improving Trading license module -Conducted an end to end medical records system walk through (1st level UAT) to store information on yellow fever and medical examinations, Users and transactions", "0", "Fully implemented"], [null, "Implement Fibre Optic connectivity at Divisions and some KCCA Branch", "Yes", "1", null, null, null, null, "", "", "Completed the implementation of fibre connectivity at the JICA pilot Junctions", "0", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 42, "document_name": "KCCA Report of Auditor General 2020", "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", "column_12"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 42, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Output: 41 Policy, Planning and Legal Services", "Continue the Citizen engagements and partnership programs", "Yes", "1", "1,568,918", "44,408,50 1", "9,349,748", "9,107,31 2", "Conducted engagements with stakeholders about Local Service Tax Module", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], ["Provide effective oversight on the implementation of the KIIDP 2 activities.", null, "Yes", "1", "", null, null, null, null, "", "Reviewed implementation of risk mitigation strategies and updated KIIDP risk profile", "0", "Fully implemented", "No monitoring reports were prepared"], ["Increase outreach, public engagement and client services by utilizing different media including SMS, social media, radio and TV", null, "No", "N/a", "", null, null, null, null, "", "Conducted engagements with stakeholders about Local Service Tax Module -Engaged consultants on improving Trading license module", "N/a", "Not quantified", "No monitoring reports were prepared"], ["Increase internal capacity to provide in-house coverage of all official functions of the Authority;", null, "Yes", "1", "", null, null, null, null, "", "-Reviewed current processes in line with KCCA Assets Management and drafted a URS document for the Re- Engineered Asset Management System -Documented a Draft Business Case for the Project Management System, and this has been shared with the Lead BPR for review", "0", "Fully implemented", "No monitoring reports were prepared"], ["Organize prepare and submit the Budget Framework Paper and Budget Estimates for Financial Year 2020/21;", null, "Yes", "1", "", null, null, null, null, "", "Prepared 3rd Quarterly Performance Report FY 2019/20 and submitted to the Ministry of Finance, Planning and Economic Development.", "0", "Fully implemented", "No monitoring reports were prepared"], ["Continue implementing of Kampala Climate Change Action Plan", null, "Yes", "1", "", null, null, null, null, "", "-Coordinated internal and external stakeholder validation engagements for the Disaster Risk and Climate Change Resilience Strategy, as well as the Emergency Preparedness and Response plan for Kampala.", "0", "Fully implemented", "No monitoring reports were prepared"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 43, "document_name": "KCCA Report of Auditor General 2020", "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", "column_12", "column_13"], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 43, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Project: 0115 LGMSD (former LGDP)", "Output: 37 Human Resource Development and organizational restructuring", "Renovation of administrative of KCCA Administrative Buildings Civil & Electrical", "Yes", "1", "1,360,046", "1,309,041", "1,309,041", "1,064,91 3", "-Procured 7office desks for the speakers, D/Speakers and their Pas -Procured 10 visitor s seats for Speaker, Deputy Speaker, Executive Secretaries and PA -Procured 2 Executive office chairs for Speaker and Deputy Speaker -Procured 3 Ergonomic chairs for Executive secretaries and 2 high back chairs for PA s at City Hall", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], ["Output: 41 Policy, Planning and Legal Services", null, "Strategy Management, Research and Business Development", "Yes", "1", "364,000", "375,400", "375,400", "300,552", "Strategy Management, Research and Business Developed", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null], [null, null, "Coordinate the Budget process activities including the Parish Level and Urban Division engagements", "Yes", "1", null, null, null, null, "", "Coordinated the Budget process activities including the Parish Level and Urban Division engagements", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], [null, null, "Prepare and submit the Budget Framework Paper and Budget Estimates for Financial Year 2020/21", "Yes", "1", null, null, null, null, "", "Prepared and submitted the Budget Framework Paper and Budget Estimates for Financial Year 2020/21", "0", "Fully implemented", "No monitoring reports were prepared", "Yes"], ["Output: 71 Acquisition of Land by Government", null, "Procurement of leases on KCCA Land", "No", "N/a", "169,990", "169,989", "169,989", "169,989", "Service leases on all KCCA land and administrative installations in Kampala.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", null], ["Output: 76 Purchase of Office and ICT Equipment, including Software", null, "Retooling of machines and equipment.", "Yes", "1", "163,000", "233,000", "233,000", "224,636", "Support for the existing Projects, Support for Document Management System, Procurement of a security application support services, Improvement of Client Relationship Management system,", "0", "Fully implemented", "No monitoring reports were prepared", "Yes", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 44, "document_name": "KCCA Report of Auditor General 2020", "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", "column_12", "column_13", "column_14"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Implementation of the Approved Budget", "page": 29, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL KAMPALA", "page": 28, "level": 2}}], "page": 44, "document_name": "KCCA Report of Auditor General 2020", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - 2", "Opinion - 3", "Basis of Opinion - 3", "Key Audit Matters - 3", " 1.0 Implementation of the approved budget - 3", " 2.0 Management of Covid-19 interventions - 10", "Emphasis of Matter - 12", " 3.0 Outstanding receivables - 13", " 4.0 Management of domestic arrears - 13", " 5.0 Management of Legal costs - 15", "Other Matters - 15", " 6.0 Nugatory expenditure -Interest on delayed payments - 15", " 7.0 Management of the Authority\u2019s fleet - 18", " 8.0 Management of Human resource function - 24", " 9.0 Management of land owned by the authority - 25", " 10.0 Non- remittance of statutory deductions - 26"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/KCCA Report of Auditor General 2021.chunks.json b/reports/Chunks/KCCA Report of Auditor General 2021.chunks.json deleted file mode 100644 index b0c9b57fcf66661e1b28992a29f0c0de87917930..0000000000000000000000000000000000000000 --- a/reports/Chunks/KCCA Report of Auditor General 2021.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "KCCA Report of Auditor General 2021", "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": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 2}}], "page": 2, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}], "page": 3, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": [["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**KCCA**", "Kampala Capital City Authority"], ["**KIIDP**", "Kampala Institutional And Infrastructure Development Project"], ["**MDA**", "Ministries, Departments and Agencies"], ["**NSSF**", "National Social Security Fund"], ["**NTR**", "Non-Tax Revenue"], ["**PAYE**", "Pay As You Earn"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**TAIs**", "Treasury Accounting Instructions"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}], "page": 3, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Acronym", "Meaning"], "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": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kampala Capital City Authority (KCCA), which comprise the statement of financial position as at 30 th June 2021, the statement of financial performance, statement of changes in equity and statement of cash flows, together with the notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as at 30 th June 2021 and its financial performance and cash flows for the period then ended, in accordance with the Public Finance Management Act, 2015, as amended, KCCA Act 2010 and International Public Sector Accounting Standards (IPSAS).", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 2}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Basis of Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis of Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2021", "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": 2}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "During my overall risk assessment exercise, I noted that MDAs and LGs are still experiencing challenges in implementing the budgets approved by parliament and policy guidance\u2019s issued by PS/ST, which has continued to affect the performance and credibility of the budget negatively. These challenges include; lack of strategic plans that are aligned to the National Development Plans, underperformance of revenue, implementation of off-budget activities, under absorption of funds, insufficient quantification of outputs, partial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance. \nI am aware that the COVID-19 Pandemic continues to significantly affect the implementation of several activities. Consequently, a number of activities were not implemented due to budget cuts and lockdown measures instituted to control the spread of the pandemic. It is against this background that the implementation of the budget was again considered a key audit area during the office-wide planning for the current audit year. \nKampala Capital City Authority (KCCA) is mandated to facilitate the delivery of quality services to the people in Uganda\u2019s Capital, City Kampala. \nTo achieve this mandate, KCCA planned to implement both recurrent and development activities. A review of the entity\u2019s ministerial statement and budgets revealed that the entity had an approved budget of UGX.291,260,861,265, out of which UGX.288,468,347,484 was warranted. The table 1 below shows a summary of the key outputs of the Authority for the financial year 2020/21.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 2}}]], "page": 5, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Table 1: Showing key deliverables for KCCA for the year", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 5, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": [["1", "134937: Human Resource Development and organizational restructuring", "83,491,129,665", "28.7"], ["2", "134940: Communications and Public Relations strategies", "19,068,518,767", "34.7"], ["3", "134941: Policy, Planning and Legal Services", "15,375,229,986", "39.9"], ["4", "070807: Primary Education Services (Wage)", "10,108,412,056", "43.5"], ["5", "070808: Secondary Education Services (Wage)", "20,880,694,976", "50.6"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 5, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Details", "Budget (UGX)", "Cumulative percentage share of the total approved budget"], "type": "table"}}, {"content": [["**1.1**", "**Existence of Strategic plans that are aligned to NDP-III** 5 of the budget execution circular for the financial year 2020/2021 cites poor alignment of Government Budgets with the National Development Plans. The PS/ST urges Accounting Officers to ensure that all activities for Financial Year 2020/2021 are aligned with NDP III and implemented accordingly. Paragraph", "I advised the Accounting Officer to expedite aligning this plan to NDP-III and have the plan approved by NPA."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 5, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "Regulation 26 (1) of the National Planning Authority (development of Plans) regulations require entities to submit to NPA their five-year development plans for certification before approval being the first year of implementation of the NDP-III, the entity was expected to prepare a strategic plan aligned to NDP III and ensure that the plan is approved. The strategic plan would then form the basis of the preparation of the entity\u2019s annual plans. observed that the Authority had prepared and approved a strategic plan internally however, this hadn\u2019t been certified by NPA as required by the Planning Regulations at the time of audit. Accounting Officer explained that the Authority had prepared and launched the Kampala City Strategic Plan 2020/21- 2024/25 in September 2020\\. However, NPA had advised that this should be aligned to NDP III. The Authority was in the process of aligning this plan as advised. I This The", ""], ["**1.2**", "**Revenue Performance of NTR** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the entity budgeted to collect NTR of UGX.110.9Bn during the year under review. Out of this, UGX.134.2Bn was collected, representing a performance of 121% of the target. **of GoU receipts** Authority budgeted to receive UGX.291.260Bn, out of which UGX.288.468Bn was availed, resulting in a shortfall of UGX.2.792Bn, which is 1% of the budget. Revenue shortfalls affect the implementation of planned activities. Some of the activities that were not implemented because of the shortfall were; Staff capacity development 2\\. Training of Project Managers & M&E staff in good Project management Project Coordination Procure contract for the renovation, reconstruction and repair of Non-residential Health infrastructure 4\\. Renovation and repair of Kampala City public toilets infrastructure. 5\\. Procurement of essential medical tools for KCCA Health centres The Accounting Office explained that the shortfall in GoU release was on account of government not funding some of the restricted item codes like travel, workshops and seminars, and training due to the effects of COVID 19 on revenue collections. I 3. **Performance** **Performance** The 1.", "commended Accounting for the collection of NTR. the Officer excellent advised the Accounting Officer to engage MoFPED to ensure that GoU funds are released as budgeted going forward.. I I"], ["**1.3**", "**Absorption of funds** of the total warrants of UGX.288.5Bn received during the financial year. UGX.280.8Bn 1 was spent by the entity resulting in an unspent balance of UGX.7.641Bn representing an absorption level of 97%. The unspent funds were swept back to the consolidated fund as required by the PFMA. The unabsorbed funds were meant for the following activities; 1. 2\\. Phased development of new landfill at Ddundu. Inspection of 26 dairy outlets on hygiene requirements. Out", "I advised the Accounting Officer to engage MoFPED so that the unabsorbed funds can be availed for implementing these activities in the subsequent period."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 6, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "Regulation 26 (1) of the National Planning Authority (development of Plans) regulations require entities to submit to NPA their five-year development plans for certification before approval being the first year of implementation of the NDP-III, the entity was expected to prepare a strategic plan aligned to NDP III and ensure that the plan is approved. The strategic plan would then form the basis of the preparation of the entity\u2019s annual plans. observed that the Authority had prepared and approved a strategic plan internally however, this hadn\u2019t been certified by NPA as required by the Planning Regulations at the time of audit. Accounting Officer explained that the Authority had prepared and launched the Kampala City Strategic Plan 2020/21- 2024/25 in September 2020\\. However, NPA had advised that this should be aligned to NDP III. The Authority was in the process of aligning this plan as advised. I This The", ""], ["**1.2**", "**Revenue Performance of NTR** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the entity budgeted to collect NTR of UGX.110.9Bn during the year under review. Out of this, UGX.134.2Bn was collected, representing a performance of 121% of the target. **of GoU receipts** Authority budgeted to receive UGX.291.260Bn, out of which UGX.288.468Bn was availed, resulting in a shortfall of UGX.2.792Bn, which is 1% of the budget. Revenue shortfalls affect the implementation of planned activities. Some of the activities that were not implemented because of the shortfall were; Staff capacity development 2\\. Training of Project Managers & M&E staff in good Project management Project Coordination Procure contract for the renovation, reconstruction and repair of Non-residential Health infrastructure 4\\. Renovation and repair of Kampala City public toilets infrastructure. 5\\. Procurement of essential medical tools for KCCA Health centres The Accounting Office explained that the shortfall in GoU release was on account of government not funding some of the restricted item codes like travel, workshops and seminars, and training due to the effects of COVID 19 on revenue collections. I 3. **Performance** **Performance** The 1.", "commended Accounting for the collection of NTR. the Officer excellent advised the Accounting Officer to engage MoFPED to ensure that GoU funds are released as budgeted going forward.. I I"], ["**1.3**", "**Absorption of funds** of the total warrants of UGX.288.5Bn received during the financial year. UGX.280.8Bn 1 was spent by the entity resulting in an unspent balance of UGX.7.641Bn representing an absorption level of 97%. The unspent funds were swept back to the consolidated fund as required by the PFMA. The unabsorbed funds were meant for the following activities; 1. 2\\. Phased development of new landfill at Ddundu. Inspection of 26 dairy outlets on hygiene requirements. Out", "I advised the Accounting Officer to engage MoFPED so that the unabsorbed funds can be availed for implementing these activities in the subsequent period."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 6, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "3\\. Inspection and relocation of 13 unhygienic farming units. I further noted that the Authority did not seek a revision of its budget and work plan as provided for by section 17 (3) of the PFMA2015. Accounting Officer explained that due to COVID-19, the implementation of some activities was affected. The", ""], ["**1.4**", "**Off-budget receipts** 43 (1) of the PFMS 2015 states that all expenditure incurred by the Government on externally financed projects in a financial year shall be appropriated by parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an external agency provides funds in the course of implementation of the budget or any funds remain unspent at the expiry of an appropriation, these must be declared and a supplementary issued in line with the Public Finance Management Act 2015. noted the Authority received off-budget financing to a tune of UGX. 18.97Bn, which was not declared to treasury and, therefore, not appropriated to the entity by Parliament. These funds were received directly for undertaking activities not budgeted for. Details **Appendix I refers.** from development partners financing distorts planning, may result in duplication of activities and is contrary to Section 43 (1) of the PFMS 2015 and budget execution guidelines issued by the PS/ST. Accounting Officer explained that there is no platform in the PBS to declare these funds. However, engagements are still ongoing with MoFPED to have this done. I Section Off-budget The", "I advised the Accounting Officer to engage MoFPED to support KCCA staff to facilitate complete reporting of all funds in the PBS."], ["**1.5**", "**Quantification of outputs/activities** 13 (15, b) of the PFMA 2015 states that a policy statement submitted by a vote shall contain the annual and three months\u2019 work plans, outputs, targets and performance indicators of the work plans. Regulation 11 (3) of PFMR 2016 requires that a vote prepares a work plan that indicates the outputs of the vote for the financial year; the indicators to be used to gauge the performance of the outputs and funds allocated to each activity. assess the performance of an output, all activities supporting the output must be quantified. reviewed the extent of quantification of outputs and activities for a sample of thirty-nine (39) outputs with a total of ninety-three (93) activities and expenditure of UGX.274.101Bn and noted the following; Two (2) outputs with a total of five (5) activities and expenditure worth UGX.11.950Bn were fully quantified. That is, all the five (5) activities (100%) within these outputs were clearly quantified to enable the assessment of performance. \uf0b7 Two (2) outputs with a total of thirty (30) activities and expenditure worth UGX.23.509Bn, were insufficiently quantified. I observed that out of the thirty (30) activities, twenty-four (24) activities (80%) were quantified, while the balance of six (6) activities (20%) were not clearly quantified to enable the assessment of performance. I \uf0b7 Section To", "I advised the Accounting Officer to expedite the realignment of the directorate work plans and ensure that all activities in the work plans are sufficiently quantified in the future."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 7, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "3\\. Inspection and relocation of 13 unhygienic farming units. I further noted that the Authority did not seek a revision of its budget and work plan as provided for by section 17 (3) of the PFMA2015. Accounting Officer explained that due to COVID-19, the implementation of some activities was affected. The", ""], ["**1.4**", "**Off-budget receipts** 43 (1) of the PFMS 2015 states that all expenditure incurred by the Government on externally financed projects in a financial year shall be appropriated by parliament. Paragraph 29 of the Budget Execution Circular for the Financial year states that if an external agency provides funds in the course of implementation of the budget or any funds remain unspent at the expiry of an appropriation, these must be declared and a supplementary issued in line with the Public Finance Management Act 2015. noted the Authority received off-budget financing to a tune of UGX. 18.97Bn, which was not declared to treasury and, therefore, not appropriated to the entity by Parliament. These funds were received directly for undertaking activities not budgeted for. Details **Appendix I refers.** from development partners financing distorts planning, may result in duplication of activities and is contrary to Section 43 (1) of the PFMS 2015 and budget execution guidelines issued by the PS/ST. Accounting Officer explained that there is no platform in the PBS to declare these funds. However, engagements are still ongoing with MoFPED to have this done. I Section Off-budget The", "I advised the Accounting Officer to engage MoFPED to support KCCA staff to facilitate complete reporting of all funds in the PBS."], ["**1.5**", "**Quantification of outputs/activities** 13 (15, b) of the PFMA 2015 states that a policy statement submitted by a vote shall contain the annual and three months\u2019 work plans, outputs, targets and performance indicators of the work plans. Regulation 11 (3) of PFMR 2016 requires that a vote prepares a work plan that indicates the outputs of the vote for the financial year; the indicators to be used to gauge the performance of the outputs and funds allocated to each activity. assess the performance of an output, all activities supporting the output must be quantified. reviewed the extent of quantification of outputs and activities for a sample of thirty-nine (39) outputs with a total of ninety-three (93) activities and expenditure of UGX.274.101Bn and noted the following; Two (2) outputs with a total of five (5) activities and expenditure worth UGX.11.950Bn were fully quantified. That is, all the five (5) activities (100%) within these outputs were clearly quantified to enable the assessment of performance. \uf0b7 Two (2) outputs with a total of thirty (30) activities and expenditure worth UGX.23.509Bn, were insufficiently quantified. I observed that out of the thirty (30) activities, twenty-four (24) activities (80%) were quantified, while the balance of six (6) activities (20%) were not clearly quantified to enable the assessment of performance. I \uf0b7 Section To", "I advised the Accounting Officer to expedite the realignment of the directorate work plans and ensure that all activities in the work plans are sufficiently quantified in the future."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 7, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["\uf0b7 Thirty-five (35) output with a total of fifty-eight (58) activities and expenditure worth UGX 238.641Bn were not quantified at all. That is none of the fifty-eight (58) activities within these outputs was quantified at all. in **Appendix II.** Table 1: showing the extent of quantification by outputs** **Summary of Performance by Outputs** **Category of No.** **outputs** **of** **outp** **uts** **sam** pled** **% Of total output** **s** sampl ed** **Expe nditu re UGX Bn** **% Propo rtion to total expen diture** **Activity details-Analysis Total No. of No of no of Fully activi activiti Quant ties es in ified not the activi fully output ties quant** **s** ified** **Fully quantified outputs Insufficiently quantified outputs Outputs not quantified Total** 2 2 35 **39** 5 5 90 **100** 11.95 4.4 5 5 23.59 8.6 30 24 238.6 41 **274. 181** 87.0 **100** 58 **93** 0 **29** 0 6 58 **64** **%** Of quantific ation of activitie** **s** per category** **of** output** 100 80 0 cases where outputs were either partially or not quantified, management reported performance in generic ways. Some of the activities that were not sufficiently quantified were; 1\\. Renovation and construction of secondary school infrastructure, including 2\\. Replacement of asbestos. 3\\. Procurement of uniforms and protective gear for staff. 4\\. Servicing of KCCA land lease premiums and property rates. 5\\. Capacity Development of Project Managers and Project Teams 6\\. Purchase of equipment. 7\\. School inspection and monitoring Quarterly activities undertaken. 8\\. Payment of secondary School teachers\u2019 salaries. Failure to plan and report on the quality/quantity of activities implemented renders it difficult to establish the reasonableness of individual activity costs for each planned output which curtails effective accountability when funds are subsequently spent. without clearly and fully quantified outputs, I could not ascertain the level of achievement of these outputs and whether funds appropriated by parliament and released were spent and the intended objectives achieved. Accounting Officer explained that management was in the process of streamlining the Directorate work plans and further realigning its planned interventions along the NDP III PIAPS to ensure that all activities and outputs are fully quantified. Details In Further, The", ""], ["I **1.6 Implementation of quantified outputs** assessed the implementation of two (2) outputs that were fully quantified with a total of five (5) activities worth UGX.11.95Bn and noted that;", "I commended the Accounting Officer for implementing all the quantified outputs."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 8, "document_name": "KCCA Report of Auditor General 2021", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": [["", "\uf0b7 Two (2) outputs with five (5) activities, and expenditure worth UGX.11.95Bn were fully implemented. That is all the five (5) activities within this output were fully implemented. **Table 2 Showing level of implementation of Fully Quantified outputs** **Summary of Performance by Output** **Categor** %** **Propo y of** **output** rtion to total expen diture** **% Of impl eme ntat ion** **Exp endi ture UGX Bn** **No of out put s** **Activity details-Analysis** **Tot** **al** **no** **of** **act** **ivit** ies** **No of Fully implem ented activitie s** **No. Of parti ally imple ment ed activi** **ties** 0 **No of activiti es that were not imple mente d** **Extent of implemen tation of activities per category of output** 2 100 11.9 100 5 100 5 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 **2 100 11.9 100 5 5 0 0 0 5** **Fully impleme nted outputs Partially Implem ented outputs Outputs Not Implem ented Total**", ""], ["**Summary of Performance by Output**", null, null], ["**Categor y of output**", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 9, "document_name": "KCCA Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_17"], "type": "table"}}, {"content": [["", "\uf0b7 Two (2) outputs with five (5) activities, and expenditure worth UGX.11.95Bn were fully implemented. That is all the five (5) activities within this output were fully implemented. **Table 2 Showing level of implementation of Fully Quantified outputs** **Summary of Performance by Output** **Categor** %** **Propo y of** **output** rtion to total expen diture** **% Of impl eme ntat ion** **Exp endi ture UGX Bn** **No of out put s** **Activity details-Analysis** **Tot** **al** **no** **of** **act** **ivit** ies** **No of Fully implem ented activitie s** **No. Of parti ally imple ment ed activi** **ties** 0 **No of activiti es that were not imple mente d** **Extent of implemen tation of activities per category of output** 2 100 11.9 100 5 100 5 0 0 0 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 0 0 **2 100 11.9 100 5 5 0 0 0 5** **Fully impleme nted outputs Partially Implem ented outputs Outputs Not Implem ented Total**", ""], ["**Summary of Performance by Output**", null, null], ["**Categor y of output**", null, null], ["**Fully impleme nted outputs**", null, null], ["**Partially Implem ented outputs**", null, null], ["**Outputs Not Implem ented**", null, null], ["**Total**", null, null], ["**1.7**", "**Submission of Quarterly Performance Reports** 8.12 (4,5,6) of the Treasury Instruction 2017, require the Accounting Officer to prepare reports for each quarter of the Financial Year in respect of the vote for which he/she is responsible. These reports shall contain financial and non-financial information on the performance of the vote and shall be submitted to Treasury not later than 15 days after the end of each quarter. noted that the entity submitted performance reports for all quarters Q1, Q2, Q3, and Q4 after the deadline given for submission of the reports as indicated in the table below; **No** Details** 1 2 3 4 Quarter One Quarter Two Quarter Three Quarter Four **Deadline for submission** 15/10/2020 15/01/2021 15/04/2021 15/07/2021 **Actual date of submission** **Comment** (submitted in time/** **delayed)** 22/02/2021 Delayed 10/06/2021 Delayed 21/06/2021 Delayed 31/08/2021 Delayed addition, I did not obtain evidence to confirm that the Accounting Officer Prepared Monitoring Plans and reports, which are important in ensuring that the budget performs as expected. to submit performance reports in time and failure to prepare monitoring plans and reports contravene the Treasury Instructions and affect timely tracking and evaluation of performance. Accounting Officer noted the observation and stated that effective FY 2021/22, management would ensure that all statutory reports, including the quarterly performance reports, are submitted in line with the statutory timelines. I Paragraph In Failure The", "I await the outcome of the Accounting Officer\u2019s actions."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 9, "document_name": "KCCA Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_17"], "type": "table"}}, {"content": "1.8 Accuracy of Performance reports submitted", "metadata": {"headings": [{"headings_0": {"content": "1.8 Accuracy of Performance reports submitted", "page": 10, "level": 3}}, {"headings_1": {"content": "Table 1: Showing key deliverables for KCCA for the year", "page": 5, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "I commended the", "metadata": {"headings": [{"headings_0": {"content": "I commended the", "page": 10, "level": 3}}, {"headings_1": {"content": "1.8 Accuracy of Performance reports submitted", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "I commended the", "page": 10, "level": 3}}, {"headings_1": {"content": "1.8 Accuracy of Performance reports submitted", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "From my review of the annual performance reports and physical for", "metadata": {"headings": [{"headings_0": {"content": "From my review of the annual performance reports and physical for", "page": 10, "level": 3}}, {"headings_1": {"content": "I commended the", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "preparing", "metadata": {"headings": [{"headings_0": {"content": "From my review of the annual performance reports and physical for", "page": 10, "level": 3}}, {"headings_1": {"content": "I commended the", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "inspections/verification of outputs reported, I did not come across accurate reports.", "metadata": {"headings": [{"headings_0": {"content": "inspections/verification of outputs reported, I did not come across accurate reports.", "page": 10, "level": 3}}, {"headings_1": {"content": "From my review of the annual performance reports and physical for", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "evidence of material inconsistencies in the reported performance.", "metadata": {"headings": [{"headings_0": {"content": "inspections/verification of outputs reported, I did not come across accurate reports.", "page": 10, "level": 3}}, {"headings_1": {"content": "From my review of the annual performance reports and physical for", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "2.0 Service delivery matters", "metadata": {"headings": [{"headings_0": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}, {"headings_1": {"content": "inspections/verification of outputs reported, I did not come across accurate reports.", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "2.1", "metadata": {"headings": [{"headings_0": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}, {"headings_1": {"content": "inspections/verification of outputs reported, I did not come across accurate reports.", "page": 10, "level": 3}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Absence of regulation for collection of revenue", "metadata": {"headings": [{"headings_0": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}, {"headings_1": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "I noted that on 23rd April 2020 court ruled that the Authority was irregularly collecting fees from outdoor advertising. In the ruling, the Authority was barred from budgeting and collecting outdoor fees until proper regulations on outdoor advertising rates have been put in place. \nContrary to the above ruling, I noted that the Authority has not developed regulations to guide the collection of outdoor advertising fees by the time of audit. This implies that the Authority is losing revenue from this source, which would facilitate the implementation of planned activities and service delivery. \nThe Accounting Officer explained that a draft of the Kampala Capital City Outdoor Advertising ordinance was finalised, presented and discussed by the Central Executive Committee and was due for tabling in the Ordinary Council meeting for approval. \nI advised the Accounting Officer to follow up on this issue with council to expedite the progress of concluding this ordinance to prevent any further loss of revenue \n2.2", "metadata": {"headings": [{"headings_0": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}, {"headings_1": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}, [{"headings_0": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}, {"headings_1": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}], [{"headings_0": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}, {"headings_1": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}], [{"headings_0": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}, {"headings_1": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}], [{"headings_0": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}, {"headings_1": {"content": "2.0 Service delivery matters", "page": 10, "level": 2}}]], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Un updated valuation lists of KCCA properties", "metadata": {"headings": [{"headings_0": {"content": "Un updated valuation lists of KCCA properties", "page": 10, "level": 2}}, {"headings_1": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "Section 4 of the Local Government Rating Act 2005 requires the Valuation list to be updated at least every five years. Furthermore, Section 24 (1) (a & b) of the Act provides for a Supplementary Valuation List in cases where property was omitted, property has been subdivided or if there are new properties that have come on board after the mandatory five (5) years Valuation. \nI observed that the Authority does not undertake regular updates of the valuations rolls to include properties that become billable during the financial years. I further observed that in some divisions such as Central and Nakawa Divisions, KCCA last undertook valuations in 2017 (4 years ago), while in Divisions such as Makindye, Rubaga and Kawempe, the last valuations were undertaken in 2019 (2 years ago). Besides, management has not developed a clear policy to streamline the valuation of properties within the City. \nI advised the Accounting Officer to devise a strategy of ensuring that the rates and property valuations are regularly updated to minimize revenue losses instead of waiting for five (5) years, given the nature of the city, which attracts frequent developments", "metadata": {"headings": [{"headings_0": {"content": "Un updated valuation lists of KCCA properties", "page": 10, "level": 2}}, {"headings_1": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}, [{"headings_0": {"content": "Un updated valuation lists of KCCA properties", "page": 10, "level": 2}}, {"headings_1": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}], [{"headings_0": {"content": "Un updated valuation lists of KCCA properties", "page": 10, "level": 2}}, {"headings_1": {"content": "Absence of regulation for collection of revenue", "page": 10, "level": 2}}]], "page": 10, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 11, "level": 2}}, {"headings_1": {"content": "Un updated valuation lists of KCCA properties", "page": 10, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in the financial statements that, in my judgement, are of such importance and fundamental to users\u2019 understanding of the financial statements. \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 11, "level": 2}}, {"headings_1": {"content": "Un updated valuation lists of KCCA properties", "page": 10, "level": 2}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 11, "level": 2}}, {"headings_1": {"content": "Un updated valuation lists of KCCA properties", "page": 10, "level": 2}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Management of domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Management of domestic arrears", "page": 11, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "3.1 Outstanding Long-term payables", "metadata": {"headings": [{"headings_0": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of domestic arrears", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "The Authority reported a long-term liability of UGX.42,570,448,999 in the statement of financial position which arose from the development credit agreement between IDA and KCC on behalf of Government entered into on 12th August 1991 for improvement of waste management in the city, production of up-to-date maps of Kampala and strengthening the financial and personnel management systems and services. \nThis loan has never been serviced, and as such, the outstanding balance of UGX.42,570,488,999 has remained on the KCCA books as an obligation pending clearance even though the Authority does not have the capacity to settle this obligation and the chance of repaying this liability is very remote. \nThe Accounting Officer stated that the Accountant General had been engaged on this matter and advised that for the time being, management should keep this in the Authority\u2019s books until approval to write off is obtained from parliament. \nI advised the Accounting Officer to follow up this issue with the Accountant General and have this debt written off.", "metadata": {"headings": [{"headings_0": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of domestic arrears", "page": 11, "level": 2}}, [{"headings_0": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of domestic arrears", "page": 11, "level": 2}}], [{"headings_0": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}, {"headings_1": {"content": "Management of domestic arrears", "page": 11, "level": 2}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "3.2 Outstanding domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "Section 21(2) of the Public Finance Management Act, 2015 states that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from debts in the previous financial year, and it has the capacity to pay the expenditure from the approved estimates as appropriated by parliament for that financial year.", "metadata": {"headings": [{"headings_0": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["1", "30 th June 2019", "79,225,591,481", ""], ["2", "30 th June 2020", "80,126,798,519", "1.3"], ["3", "30 th June 2021", "62,477,592,377", "(22)"]], "metadata": {"headings": [{"headings_0": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}], "page": 11, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Year-End", "Amount (UGX)", "% Change"], "type": "table"}}, {"content": "Accrued domestic arrears adversely affect budget performance in the subsequent year as funds appropriated may be diverted to settle arrears. This may also result in litigation for non-payment of services already consumed. \nThe Accounting Officer explained that management is committed to adhering to the commitment control system set by government to avoid the accumulation of arrears. However, some domestic arrears accrued on account of unforeseen circumstances like legal cases that are not planned. \nI advised the Accounting Officer to devise strategies for mitigating further arrears accumulation and engage MoFPED to provide adequate resources to settle the current arrears.", "metadata": {"headings": [{"headings_0": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}, [{"headings_0": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}], [{"headings_0": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}, {"headings_1": {"content": "3.1 Outstanding Long-term payables", "page": 11, "level": 2}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 12, "level": 2}}, {"headings_1": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}], "page": 12, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements: \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 12, "level": 2}}, {"headings_1": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}, [{"headings_0": {"content": "Other Matter", "page": 12, "level": 2}}, {"headings_1": {"content": "3.2 Outstanding domestic arrears", "page": 11, "level": 2}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Properties with expired leases", "metadata": {"headings": [{"headings_0": {"content": "Properties with expired leases", "page": 12, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 12, "level": 2}}], "page": 12, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "I noted that leases for 377 properties had expired as at 30 th June 2021, yet the Authority was still collecting ground rent from the same properties. Collecting revenue from properties with expired leases is irregular. Details in Appendix III. \nThe Accounting Officer stated that the statutory mandate to manage land belonging to Kampala City is vested in Kampala District Land Board (KDLB) which is also responsible for the leasing and renewal of leases. Management has been regularly engaging with KDLB to ensure that they renew expired leases on time. \nI advised the Accounting Officer to continue engaging with Kampala District Land Board (KDLB) to renew the leases. \n5.0", "metadata": {"headings": [{"headings_0": {"content": "Properties with expired leases", "page": 12, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 12, "level": 2}}, [{"headings_0": {"content": "Properties with expired leases", "page": 12, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 12, "level": 2}}], [{"headings_0": {"content": "Properties with expired leases", "page": 12, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 12, "level": 2}}], [{"headings_0": {"content": "Properties with expired leases", "page": 12, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 12, "level": 2}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site", "metadata": {"headings": [{"headings_0": {"content": "Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site", "page": 12, "level": 2}}, {"headings_1": {"content": "Properties with expired leases", "page": 12, "level": 2}}], "page": 12, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "KCCA entered a contract with M/s China Railway Seventh Group Co Ltd for upgrading and Junction Improvement works under Batch-A Package No KCCA/KIIDP 2/RDS-1 on KIIDP-II works \nI advised the Accounting Officer to ensure that in future compensations are managed better, and contractors should be given unencumbered right of way/sites to avoid such unnecessary costs.", "metadata": {"headings": [{"headings_0": {"content": "Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site", "page": 12, "level": 2}}, {"headings_1": {"content": "Properties with expired leases", "page": 12, "level": 2}}, [{"headings_0": {"content": "Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site", "page": 12, "level": 2}}, {"headings_1": {"content": "Properties with expired leases", "page": 12, "level": 2}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}, {"headings_1": {"content": "Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site", "page": 12, "level": 2}}], "page": 13, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. \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.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}, {"headings_1": {"content": "Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site", "page": 12, "level": 2}}, [{"headings_0": {"content": "Other Information", "page": 13, "level": 2}}, {"headings_1": {"content": "Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site", "page": 12, "level": 2}}]], "page": 13, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], "page": 13, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "U nder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, as amended, 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, as amended, 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 going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}]], "page": 13, "document_name": "KCCA Report of Auditor General 2021", "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 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.\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 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": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], "page": 14, "document_name": "KCCA Report of Auditor General 2021", "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. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 2}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Failure to manage Inventory using GFMIS", "metadata": {"headings": [{"headings_0": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "Paragraph 7.5.1 (c) of Treasury Instructions, 2017 stipulates that except with the approval of the Secretary to the Treasury, all votes and their subsidiary entities shall be required to use the GFMIS to manage, process, account and report on all their financial transactions that shall include assets, including inventories of goods for consumption or resale among others. \nI noted that the Authority had not fully adopted the Computerized Government Financial Management Information Systems (GFMIS) that manages inventories contrary to the Treasury Instructions. This may result in inventory loss and misrepresentation of asset status in the inventory records. \nThe Accounting Officer stated that the Authority would fully embrace the comprehensive use of the GFMIS in the subsequent financial year. \nI advised the Accounting Officer to expeditiously transfer the inventory management function to the GFMIS as required by the Treasury Instructions (TIs) 2017 and to mitigate the risk of loss and misstatement of assets. \n7.0", "metadata": {"headings": [{"headings_0": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}, [{"headings_0": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}], [{"headings_0": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}], [{"headings_0": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}], [{"headings_0": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 2}}]], "page": 15, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Non- remittance of statutory deductions", "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "Paragraph 10.23.1 of the Treasury Instructions 2017 states that Statutory deductions from public officers, where applicable, shall be effected through the payroll and remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions, and workers\u2019 unions' contributions. \nI noted that by the end of the financial year, KCCA made statutory deductions amounting to UGX.1.86Bn, which had not been remitted to the respective institutions, as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}]], "page": 15, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["1", "Due to URA (VAT and PAYE)", "1,000,419,174", "URA"], ["2", "NSSF contributions", "861,152,214", "NSSF"], ["", "**Total**", "**1,861,571,388**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}], "page": 15, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Details", "Amount UGX", "Beneficiary Institution"], "type": "table"}}, {"content": "Non-remittance of statutory deductions is contrary to the law and exposes the Authority to fines and penalties. The unremitted NSSF contribution also implies that workers may not have any retirement benefits despite being in active service and having these deductions made from their monthly pays. \nThe Accounting Officer stated that there had been an improvement in making statutory remittances to URA and NSSF; however, MoFPED will be engaged to release funds to clear the outstanding arrears. \nI advised the Accounting Officer to always adhere to the Income tax Act and NSSF Act provisions to avoid possible penalties and fines. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}, [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}, {"headings_1": {"content": "Failure to manage Inventory using GFMIS", "page": 15, "level": 2}}]], "page": 16, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 2}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "27 th December 2021", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 2}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 15, "level": 2}}], "page": 16, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 17, "level": 2}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": "Appendix I: Off budget financing", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": [["1", "Kampala Climate Change Action Strategy", "European Union (EU)", "1,132,135,465", "It is a Roadmap to ensure the City\u2019s development path takes a low emission approach, builds resilience and maximizes the co-benefits of efficiency, economic diversity and human wellbeing. The Climate Change Strategy builds on the ambition of the Strategic Plan 2014 \u2013 2020 to into an attractive, vibrant and sustainable world- class City. transform Kampala City"], ["2", "BMGF/CWIS", "BMGF", "7,892,939,910", "\uf0b7 The program aims to upscale faecal sludge management (FSM) services in Kampala through catalytic investments that will increase access to improved onsite sanitation Services (OSS), primarily targeting underserved urban poor households, public institutions and the transient population. increasing Specifically, the program aims to increase the Volume of Faecal Sludge that is safely managed to 80% and the volume safely managed in informal settlements to 60% by facilitating access to improved Onsite Sanitation Services, primarily targeting the Poor and underserved urban community \uf0b7"], ["3", "ECAC-DEF", "South to South cooperation", "55,470,829", "Support from various donors towards the Covenant of Mayors and South to South cooperation"], ["4", "NSSF Hash Run", "NSSF funds", "53,474,964", "Proceeds from NSSF Hash run are used to renovate old buildings and replace asbestos iron sheets in KCCA Primary schools"], ["5", "Digital Reward System for Sanitation in Informal Settlements", "", "365,764,138", "Using Technology to improve Sanitation Service Delivery in Kampala City."], ["6", "Program on Integrated Local Finance & Sustainable Development (PIFUD)", "", "9,293,321,498", "**Development Goals:** The Action will contribute to SDG 11 on Sustainable Cities and Communities, SDG 13 on Climate Action, SDG 7 on Affordable and Clean Energy, SDG 9 on Industry Innovation and Infrastructure, The Action will primarily address SDG 11 both at national continuous dialogue with the government, and at local level the following targets: Allowing access to safe, inclusive and affordable services and infrastructures; Fighting climate change; localization of through a through level the The Action addresses three (3) main priorities of the call: **Sustainable**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 17, "level": 2}}], "page": 17, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Project Name", "Funding Source/Agency", "JUL-20 (Shs)", "Purpose /Summary detail of the project"], "type": "table"}}, {"content": [["", "for Improving pupils; Boosting local economic development including for women or persons with disabilities; Connecting urban and peri- urban areas or ensuring a participatory governance; learning environments Improving environment for health service provision, among others. **Peer-to-peer learning, exchange and cooperation:** By providing expertise from experiences on urban policies, innovative financial strategies, access to capital market, and demonstrative pilot projects, peer-to-peer learning, exchange and cooperation investment plans **and multi-sector dialogues and partnerships will be strengthened following a territorial approach** to local development and with a complete representation of the ecosystem of stakeholders engaged in an integrated urban development **Multi-stakeholder**", null, null, null], ["7", "African Smart Cities Network (ASToN)", "", "172,091,045", "The ASToN project aims to accompany the digital transition of African Local Authorities by facilitating a network of cities. The intentions and activities of ASTON shall be similar to those of an URBACT Network: to develop local integrated and participatory urban projects through exchange with other cities, the transfer of good practices, peer review, the capacity building of local players, expertise"], ["8", "EALASCA", "", "3,711,580", "To integrate the cities of the East African community, i.e. Uganda, Kenya, Tanzania, Rwanda, Burundi and Southern Sudan:- through sports, culture, health and tourism"], ["", "**TOTALS**", "", "**18,968,909,429**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 17, "level": 2}}], "page": 18, "document_name": "KCCA Report of Auditor General 2021", "columns": ["No", "Project Name", "Funding Source/Agency", "JUL-20 (Shs)", "Purpose /Summary detail of the project"], "type": "table"}}, {"content": "Appendix II: Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 19, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": [["**Planning**", null, null, null, null, null, null, null, null, null, "**Monitoring and Evaluation**", null, null, null, "**Reporting**"], ["**Programme (A)**", "**Sub progra mme/ Project (B)**", "**Output \u00a9**", "**Output/Activities (D)**", "**Are there clear targets and performa nce indicator s to measure progress (Yes/No) If no give reasons (E)**", "**Planne d Target for the Financi al year (F)**", "**Budg eted amou nt UGX (\u2018000\u2019** **)** (G)**", "**Revise d budget**", "**Amount release d**", "**Amount Spent**", "**Achieved Target by Financial year end @ annual performance report** **K**", "**Output Varianc e H=(K-E)**", "**Impleme ntation status Fully (F), Partially (P), or Not impleme nted (NI)**", "**Was the activity reported on in the periodic monitoring reports- (Yes/No) If no give reasons**", "**Is the performance of the activity accurately reported in the annual performance reports-(Yes/No) If no give reasons**"], [null, null, null, null, null, null, null, "**UGX (\u2018000\u2019) (H)**", "**UGX (\u2018000\u2019) (I)**", "**UGX (\u2018000\u2019) (J)**", null, null, null, null, null], ["**Program: 49 Economic Policy Monitoring, Evaluation & Inspection**", "**Subpro gram: 01 Admini stration and Human Resour ce**", "**Output: 37 Human Resource Developm ent and organizati onal restructuri ng**", "Administration and Human Resource management.", "No", "N/a", "78,13 7,708", "82,182, 088", "82,003,8 88", "77,550,927", "Remodeled Nakawa Community Centre (90% of works completed)", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 99 Arrears**", "Payment of domestic arrears", "No", "N/a", "8,320, 098", "9,635,4 47", "11,273,7 31", "11,273,731", "Domestic Public Pension Paid arrears (Budgeting), General Service arrears and (Budgeting) Salary Arrears (Budgeting)", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Subpro gram: 02 Legal service s**", "**Output: 40 Communic ations and Public Relations strategies**", "Political leaders wing administration and management activities.", "No", "N/a", "18,91 4,658", "18,797, 770", "18,182,6 78", "17,373,966", "Handled 42 New cases", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 41 Policy, Planning and Legal Services**", "Legal services", "No", "N/a", "6,117, 828", "5,579,3 33", "5,525,33 3", "5,356,583", "Reviewed 42 laws and policies", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Law Enforcement Support to Political governance and Administration", "No", "N/a", "", "", "", "", "UGX.2.09Bn Spent on; Surveillance of KCCA premises; Guarding of KCCA premises;", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 19, "document_name": "KCCA Report of Auditor General 2021", "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", "column_12", "column_13", "column_14"], "type": "table"}}, {"content": [["", "Facilitation of Police /Private security Services;", "", "", "", "", null, null, null, null, null, null, null, null, null], ["", "", "", "Capacity Building for technical staff.", "No", "N/a", "", "", "", "", "Number of officers trained", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "A secure and safe environment for the entire institution", "No", "N/a", "", "", "", "", "Old Court ongoing cases handled", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Subpro gram: 03 Treasur y Service s**", "**Output: 38 Financial Systems Developm ent**", "Revenue Accountability", "No", "N/a", "1,143, 620", "1,164,3 77", "1,109,98 9", "957,968", "For FY 2020/21, out of a total of UGX 287.96Bn released to KCCA as GOU funds, UGX.64.51Bn were released in Q.4 of which UGX 97.49Bn spent representing 97% budget absorption. Monitoring of budget implementation and reporting", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Reporting Financial Position", "No", "N/a", "", "", "", "", "Prepared virements for KCCA budget of which GOU virement of UGX 4b was approved", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Cash Bank Account Management", "No", "N/a", "", "", "", "", "Reviewed and reconciled bank statements to ensure completeness in the bank accounts", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Subpro gram: 04 Interna l Audit**", "**Output: 39 Internal Audit Services**", "Internal Audit Activities.", "No", "N/a", "217,1 55", "214,102", "168,623", "168,577", "21 process audits were completed and reports issued which is 95.45% of the targeted process audits.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Subpro gram: 05 Executi ve Support and Govern ance Service s**", "**Output: 36 Procureme nt systems developme nt**", "Procurement management activities", "No", "N/a", "103,9 35", "176,335", "107,935", "90,207", "Prepared and submitted Annual Procurement and Disposal Plan (APDP)", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 20, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 20, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "", "**Output: 40 Communic ations and Public Relations strategies**", "Public and corporate Affairs", "No", "N/a", "600,8 40", "885,840", "885,840", "658,883", "Handled a total of 1,827 correspondences from clients through Media platforms", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 41 Policy, Planning and Legal Services**", "Executive support Activities", "No", "N/a", "4,986, 998", "10,223, 257", "9,849,89 6", "9,267,998", "Submitted KCCA PBS Q3 report to MoFPED;", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Project: 1686 Retooli ng of Kampal a Capital City Authori ty**", "**Output: 37 Human Resource Developm ent and organizati onal restructuri ng**", "Staff capacity building facilitation.", "No", "N/a", "1,360, 046", "1,309,0 41", "1,309,04 1", "1,131,503", "Trained 40% of the staff on the Performance Management tools for Ministry of Public Service.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Conduct staff engagements and facilitating the directorate retreats.", "No", "N/a", "", "", "", "", "Trained 9 staff (5 Rewards and Sanctions Committee and 4 Personal Financial Management)", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 41 Policy, Planning and Legal Services**", "Strategy Management, Business development and Research Strategy Unit.", "No", "N/a", "360,0 00", "379,000", "379,000", "193,303", "Conducted fourth Quarter Monitoring 2020-21", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Coordination of the KCCA Project Portfolio.", "No", "N/a", "", "", "", "", "Coordination of the KCCA Project Portfolio.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Capacity Development of Project Managers and Project Teams", "No", "N/a", "", "", "", "", "Capacity Development of Project Managers and Project Teams", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Training of Project Managers & M&E staff in Good Project Management Project Coordination Meetings", "No", "N/a", "", "", "", "", "Training of Project Managers & M&E staff in Good Project Management Project Coordination Meetings", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Finalize the Project Management Manual Planning and Budgeting Field Monitoring of", "No", "N/a", "", "", "", "", "Finalize the Project Management Manual Planning and Budgeting Field Monitoring of", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 21, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 21, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "Projects Projects Reporting", "", "", "", "", "", "", "Projects Projects Reporting", "", "", "", "", null, null], ["", "", "**Output: 71 Acquisitio n of Land by Governme nt**", "Servicing of KCCA land lease premiums and property rates", "No", "N/a", "169,9 89", "169,989", "169,989", "169,989", "Paid property rates and servicing lease premium on various KCCA properties", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 72 Governme nt Buildings and Service Delivery Infrastruct ure**", "Non-Residential Buildings", "No", "N/a", "2,000, 000", "2,000,0 00", "2,000,00 0", "2,000,000", "Non-Residential Buildings", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 76 Purchase of Office and ICT Equipment including Software**", "Retooling (Furniture & Equipment)", "No", "N/a", "163,0 00", "382,420", "382,420", "380,001", "Retooling (Furniture & Equipment)", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["**Program: 05 Urban Commercial and Production Services**", "**Subpro gram: 13 Urban Comme rcial and Product ion Service s**", "**Output: 03 Market Access for Urban Agricultur e**", "Hold 90 sensitization meetings, select 1485 farmers in the first round to benefit from the program.", "Yes", "90", "853,5 34", "862,831", "813,331", "779,009", "Sensitized & trained 1,382 SACCO executives from 234 SACCOS", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Carryout verification visits to 1,485 homes; and approve 1188 farmers to benefit from the program.", "Yes", "1,485", "", "", "", "", "Completed verification of 3927(2356F,1571M ) farming units across the city divisions of which 3427(2356F,1370M )", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Provide 1,136 farmers with technical support", "Yes", "1,136", "", "", "", "", "Supported 851 farmers with technical advice in animal production", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Procure and distribute inputs to 1188 farming units (12 per parish getting 750,000 per", "Yes", "12188", "", "", "", "", "Distributed inputs for 4661 farm units across the city divisions", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 22, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "21", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 22, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "person)", "", "", "", "", "", "", "", "", "", "", "", null, null], ["", "", "", "Installation of software for data capture and staff training on software application, staff allowances for field activities).", "Yes", "1", "", "", "", "", "Not implemented", "1", "Not implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Procurement and distribution of inputs for an additional 2,872 farmers.", "Yes", "2,872", "", "", "", "", "3,532 Farmers received Agric. inputs across the 5 Division", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Establishment of model value addition facility for fish at Kyanja.", "Yes", "1", "", "", "", "", "Supported 11(10F, 1M) model farmers with Aquaponics Units, Mushroom & vegetable Kits.", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Support to Kampala Mushroom production Program.", "Yes", "1", "", "", "", "", "-Distributed 76,900 mushroom gardens to 365 (305F, 69M) beneficiaries across the city - 350 farmers were sensitized about organic nutrient recycling at Kyanja \\- Inspected 517(349F, 168M) farmers", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Procurement of uniforms and protective gear for staff .", "No", "N/a", "", "", "", "", "Not implemented", "N/a", "Not implement ed", "No monitoring reports were prepared", "Yes"], ["", "**Project: 1686 Retooli ng of Kampal a Capital City Authori ty**", "**Output: 03 Market Access for Urban Agricultur e**", "Implementation of the NAADS Program for Kampala", "No", "N/a", "6,334, 471", "5,719,2 94", "5,611,29 4", "5,442,926", "Verified 1821(1092F 728F) farmers including PWDs Mushroom production - 56(48F, 8M) farmers received mushroom kits Central 16(15F, 1M),Kawempe 20(15F, 5M) & Makindye 20(18F, 2M)", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 23, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 23, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "", "", "Implementation of agriculture production monitoring and evaluation services in the City", "No", "N/a", "", "", "", "", "Distributed eggplant & Sukuma wiki vegetable seeds to 10 Host nurseries in ten Parishes. 64(55F, 9M) farmers", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Promote urban farming in small Spaces Implementation of Programs under Production and Marketing Grant (PMG) and Extension Grant", "No", "Na", "", "", "", "", "Monitored 407(252F, 155M) ordinary farmers & NAADs beneficiaries, & seven (7) Agro- input dealers, to assess progress & to provide technical backstopping", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Implementation of programs under the Special Agriculture Grant", "No", "N/a", "", "", "", "", "Supplied Value addition equipment to 3 community groups in central (Bukesa, Kisenyi II & Kololo II)", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["**Programme : 04 Urban Planning, Security and Land Use**", "**Subpro gram: 09 Physica l Plannin g**", "**Output: 01 Urban planning, policies, laws and strategies**", "Maintain Kampala City Public green spaces", "No", "N/a", "1,337, 926", "1,337,9 26", "1,337,92 6", "1,122,637", "Planted 9,732 trees", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Improve., renovate and reconstruct land scape infrastructure.", "No", "N/a", "", "", "", "", "Landscaping of pilot green corridor at 50%", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Procure services to facilitate the Physical planning standing committee", "No", "N/a", "", "", "", "", "Approved 145 plans", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Promote Physical Planning activities Information clinics, Print of sensitization materials and Publish of Precinct Physical Develop plans.", "No", "N/a", "", "", "", "", "-Received 147 applications for DPP Comments, handled 19 telecom mast applications. -Assessed 142 properties for land acquisition, injurious affection and survey", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 24, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "complaints. 16 job record jackets under KIIDP computed. 4 deed plans processed Covid -19 pandemic affected", "", "", "", "", null, null, null, null, null, null, null, null, null], ["", "", "**Output: 02 Building licensing and approvals**", "Facilitate efficient land and building plans processing.", "No", "N/a", "1,220, 000", "1,220,0 00", "1,220,00 0", "1,037,382", "Approved 145 plans", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Retool the Architectural Services unit", "No", "N/a", "", "", "", "", "-Handled 12 subdivision files. -Issued 637 notices to non-compliant developers.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Maintain Physical planning Infrastructure; for Hardware, software and spatial data acquisition.", "No", "N/a", "", "", "", "", "Assessed 142 properties for land acquisition, injurious affection and survey complaints. 16 job record jackets under KIIDP computed.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "", "Facilitate Improvement in the efficiency in building licensing and approvals processes.", "No", "N/a", "", "", "", "", "Participated in the CAM/CAMV project management meeting, prepared and disseminated information on the Nakamiro Channel, presented about Road Naming to the PPC,", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 03 Slum Developm ent and Improvem ent**", "Update the KCCA Asset RAP Land register", "Yes", "1", "230,0 00", "227,000", "200,000", "129,293", "Integrated 13,677 properties between CAM and CAMV", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Facilitate smart Permit User sensitization and Training", "Yes", "1", "", "", "", "", "Uploaded 165,553 of data on to the CAM/CAMV System and on Google Maps", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Prepare a model slum upgrading project for Improved Housing in Nakamiiro area and other hot spots", "Yes", "1", "", "", "", "", "Attended 12 GIS training meetings.", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 25, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 25, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**Programme : 06 Urban Road Network Development**", "**Sub Progra mme : 07 Engine ering and Technic al Service s**", "**Output: 02 Urban Road Maintenan ce**", "Desilting road side drainages, pothole resealing, road sweeping.", "No", "N/a", "300,0 00", "300,000", "300,000", "300,000", "UGX1Bn paid to 981 Casual workers in Q1, Q2 ,Q3 and Q4", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Project: 1658 Kampal a City Roads Rehabil itation Project**", "**Output: 01 Contracts manageme nt, planning and monitoring**", "Lot 3 - 18.84Km: Eighth Street- Namuwongo Rd (2.73Km), Fifth Street (0.80Km), Sixth Street (1.95Km), Sir Apollo Kaggwa (2.24Km), Seventh Street (1.86Km), Muzito Road (2.10Km), Ssuna Road 1 (4.16Km), Ssuna Road 2 (2.58Km) and Gaba Road/ Muyenga", "Yes", "8", "13,15 9,727", "11,843, 754", "11,820,7 54", "11,820,753", "LOT 3 Design update and construction of roads in the City; (Kulekana-2.1km, Nsambya-Katwe- 0.95km, Jjuko- 1.3km, Kevina-1.2km, Appas-1.3km and Bugolobi- Namuwongo Link- 0.4km) - Roads under Defects Liability", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Road.Lot-1; Design update and construction of roads in the City-; Reconstruction and/or Upgrading of roads in Central Division.", "Yes", "15", "", "", "", "", "Design Update and Construction of Selected Community Drainage Priorities in Kampala Capital City: Nakawa Division Divisions: Lot -5: [Savannah Commodities of Bugolobi UBC Link (1541m)], 38% (Casting of 56m of reinforced concrete bottom at Sun maker Section; construction of 6Nos.", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "**Output: 02 Urban Road Maintenan ce**", "DETs casual wages Construction Vehicles Motor repair and Maintenance", "No", "N/a", "2,300, 000", "2,599,9 99", "2,599,99 9", "2,501,504", "981 Casuals paid UGX.1Bn", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 26, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "25", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 26, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "", "**Output: 04 Street Lights Maintenan ce**", "Street lights and traffic lights spare parts and accessories.", "No", "N/a", "1,100, 000", "1,518,0 26", "1,518,02 6", "1,430,565", "Increased Solar street lighting availability to 90%", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 75 Purchase of Motor Vehicles and Other Transport Equipment**", "Purchase of equipment", "No", "N/a", "0", "2,400,0 00", "2,400,00 0", "2,400,000", "Procured transport equipment", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 80 Urban Road Constructi on**", "Road repair construction and reconstruction of roads bridges, drainage construction and repair", "No", "N/a", "43,84 0,272", "43,380, 272", "43,380,2 72", "43,338,068", "Design Update and Construction of Selected Community Drainage Priorities in Kampala Capital City: Lubaga and Central Divisions: Lot -4", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["**Programme :0708 Education and Social Services**", "**Subpro gram: 11 Educati on and Social Service s**", "**Output: 01 Policies, Laws and strategy developme nt**", "PLE Administration activities Secondary primary and ECD Schools Engagements", "No", "N/a", "180,0 00", "169,750", "169,750", "127,689", "-Enrolled 48,316 (25,578F, 22,198M) pupils from 79 Govt aided P/schs -Enrolled 30,433 (F-15,389, M- 15394\\) students from 22 govt aided sec schs Staffing -A total of 2303 (691M,1612F) teachers were stationed in 79 Govt aided P/schs Education policy implementation -Conducted 784 City Sch inspections Curriculum Delivery -Presented 34,655 (22,525 Boys, 12,130 Girls) candidates for PLE 2020 examinations.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 02 School Inspection**", "School inspection and monitoring Quarterly activities undertaken", "No", "N/a", "181,7 99", "197,999", "163,799", "148,049", "Conducted 1707 sch inspections (17 ECD, 538 P/Sch, 136 Sec and 13 Tertiary instns) Monitored 80 city Schs to ensure", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 27, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 27, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "education standards", "", "", "", "", null, null, null, null, null, null, null, null, null], ["", "", "**Output: 04 Sports Developm ent**", "Primary Schools and KCCA Affiliated sports clubs events Player salaries", "No", "N/a", "2,132, 185", "2,156,9 94", "1,930,27 2", "1,869,864", "-Recruited 46 new players for KCCA sports clubs -Held 40 sports mgt meeting for 5 KCCA sports clubs -Inspected 213 schs to track implementation of Physical Education Kampala Tourism Promotion, Marketing and Product Development", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 07 Primary Education Services (Wage)**", "Payment of Primary school\u2019s teachers salaries", "No", "N/a", "10,10 8,412", "10,108, 412", "10,108,4 12", "9,732,919", "Teachers salari es -Paid UGX 9.73Bn to 1,362 (498M,864F) Primary Trs", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 08 Secondary Education Services (Wage)**", "Payment of secondary School teachers salaries", "No", "N/a", "20,88 0,694", "20,880, 694", "20,880,6 94", "20,840,615", "Teachers\u2019 salaries -Paid UGX 20.84Bn to", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 09 Tertiary Education Services (Wage)**", "Payment of Tertiary schools teachers salaries", "No", "N/a", "4,892, 318", "4,892,3 18", "4,892,31 8", "4,843,411", "Teachers salari es -Paid UGX 4.84Bn to 344 (186M,158F) Tertiary Instructors", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 51 Primary education services**", "Transfer of UPE Funds", "No", "N/a", "798,5 33", "798,533", "798,533", "701,204", "Capitation grants -UGX 703.3M transferred to 79 UPE schools", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 52 Secondary education services**", "Transfer of USE funds", "No", "N/a", "2,745, 394", "2,745,3 94", "2,745,39 4", "2,530,096", "Capitation grants -UGX 2.68Bn transferred to 22 USE schools", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 53 Tertiary education services**", "Transfer of Autonomous Tertiary Institution funds", "No", "N/a", "12,77 3", "12,773", "12,772", "8,333", "UGX 8.33M transferred to Uganda Society for the Deaf VTC", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 54 Health Training Institution s**", "Transfer of Health training institution funds", "No", "N/a", "2,296, 744", "2,296,7 44", "2,296,74 4", "2,296,744", "Capitation grants -UGX 2.296Bn transferred to 6 Health Training Institutions", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 28, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 28, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "", "**Output: 55 Primary Teachers' Colleges**", "Transfer of Teachers training institution funds", "No", "N/a", "548,2 77", "548,277", "548,277", "548,277", "Capitation grants -UGX 548.2M transferred to Kibuli PTC", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Project: 1686 Retooli ng of Kampal a Capital City Authori ty**", "**Output: 80 Primary education infrastruct ure constructi on**", "Payment lease premium for all primary schools Renovation and construction of primary schools carried out", "No", "N/a", "1,821, 813", "1,821,8 13", "1,821,81 3", "1,821,803", "-Continued payment of premiums School Infrastructure Projects -Commenced Phase II renovation of 24 classrooms and removal of asbestos -Commenced renovation of 4 classrooms at Munyonyo P/Sch -Commenced construction of 4 a perimeter wall at Ntinda P/Sch -Launched construction of 109.4 meters", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 81 Secondary education infrastruct ure constructi on**", "Renovation and construction of secondary school infrastructure including replacement of asbestos.", "No", "N/a", "850,0 00", "850,000", "850,000", "735,718", "School Infrastructure Projects -Constructed 13 classrooms at Kitebi S.S", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["**Programme : 0807 Community Health Management**", "**Subpro gram: 08 Public Health**", "**Output: 02 Monitoring and Inspection of Urban Health Units**", "Health services", "No", "N/a", "340,0 00", "331,000", "250,000", "219,120", "-Cumulative number of 44,774 confirmed COVID-19 cases in the city by of 30 th June 2021 -160,373 persons had been vaccinated with the 1st dose &39,862 with 2nd dose of Astra Zeneca vaccine by of 30th June 2021", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 03 Primary Health Care Services**", "Payment of health staff salaries", "No", "N/a", "8,433, 354", "8,433,3 54", "8,433,35 4", "8,405,879", "Salaries-Health Workers Recruitment of extra health workers under the", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 29, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "28", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 29, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "**(Wages)**", "", "", "", "", "", "", "", "HR revised structure", "", "", "", "", null], ["", "", "**Output: 04 Primary Health Care Services (Operation s)**", "Public Health Care Activities", "No", "N/a", "3,271, 106", "3,371,1 06", "3,371,10 6", "2,979,113", "Registered 3,344,752 patients (1,541390M; 1,803,362F) at the city OPD with 220,160 patients (83,588 M; 136,572F) at KCCA health facilities -Registered 106,082 ANC 1st visit in with 52,022 (49%) at the KCCA health facilities -Registered 75814 deliveries in Kampala with 21,890 deliveries at KCCA health facilities -A total of 123,269 family planning users accessed services", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "", "**Output: 51 Provision of Urban Health Services**", "Public Health Services activities", "No", "N/a", "804,2 92", "804,292", "804,292", "505,179", "Subvention grants not reported", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["", "**Project: 1686 Retooli ng of Kampal a Capital City Authori ty**", "**Output: 51 Provision of Urban Health Services**", "Procure essential medical tools for KCCA Health centers", "No", "N/a", "131,0 00", "131,000", "131,000", "91,455", "Projects under Disease Surveillance and EPI -FHI360- MCHN activity, worth for 5years, objective; Increasing access and utilization of MCHN activities in Kampala Disease Surveillance and EPI program - Identified a site for a walk in cold room at KCCA records centre on 6th street industrial area", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 30, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 30, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "", "**Output: 80 Health Infrastruct ure Constructi on**", "Procure contract for the renovation reconstruction and repair of Non residential Health infrastructure .", "No", "N/a", "806,6 91", "806,691", "806,691", "779,110", "Renovations and construct -Construction of a maternity block at Kiswa HCIII- Phase 1 at 78% of construction works", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["**Program: 0908 Sanitation and Environmental Services**", "**Subpro gram: 12 Environ ment**", "**Output: 01 Policies, Laws and strategy developme nt**", "Sweep 338 roads t daily in the city.", "Yes", "338", "17,05 9,062", "17,443, 262", "17,301,0 62", "17,151,441", "Cleaned 392 roads across all Divisions, of which, 344 were swept on a daily basis & 48 roads periodically swept", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Conduct 94 Clean- ups.", "Yes", "94", "", "", "", "", "164 clean-up exercises were conducted across all divisions", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Phased Closure and rehabilitation of existing landfill at Kiteezi", "Yes", "1", "", "", "", "", "464,841.7 tons of garbage from across the City disposed of at the landfill of which 42.5% was delivered by KCCA while (57.5%) by private companies.", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Phased development of new landfill at Ddundu.", "Yes", "1", "", "", "", "", "Not implemented", "1", "Not implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Increase safety management Fecal Sludge by 55 %.", "Yes", "1", "", "", "", "", "21 toilets constructed across city through Household Toilet Improvement subsidy under the Weyonje Community Campaign", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Conduct 245 sensitization and 22 sanitation drives on fecal sludge Management", "Yes", "245", "", "", "", "", "472 Community dialogues & sensitization meetings conducted in which 20,157 households were sensitized as part of the communication strategies for integrated solid waste management in the city", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 31, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 31, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "", "", "Collect 4,560 tons of silt on the city roads infrastructure", "Yes", "4,560", "", "", "", "", "580.12 tons of recyclables was collected & transported to respective destinations", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "43 dumpsites cleared (Rubaga- 2, Central- 00, Kawempe-22, Makindye-10, Nakawa-09) Public health inspection", "Yes", "34", "", "", "", "", "Not implemented", "", "Not implement ed", "", ""], ["", "", "", "Inspect 2,182 premises. 27 accorded premises suitability, 558 premises conformed to minimum standards and 1,489 recommended for improvement", "Yes", "2,182", "", "", "", "", "Inspected 6991 premises of domestic and public health importance of which only 1359 premises were accorded suitability.", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Issue 901 certificates to food handlers.", "Yes", "901", "", "", "", "", "Issued 8002 food handlers certifi cates", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Public Health Veterinary services Put to sleep 816 stray dogs.", "Yes", "816", "", "", "", "", "669 Stray Dog were put to sleep in the city", "147", "Partially implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Inspect and relocate 13 unhygienic farming units.", "Yes", "13", "", "", "", "", "Not implemented", "13", "Not implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Inspect 46,751 cows, 48,188 shoats, 12,635 pigs before slaughter.", "Yes", "46,751", "", "", "", "", "93,598 cows, 65,893 goats &sheep, 217 camels & 12,034 pigs were inspected before and after slaughter", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Inspect 26 dairy outlets on hygiene requirements.", "Yes", "26", "", "", "", "", "8 dairy outlets were inspected and the operators sensitized on hygiene requirements", "18", "Partially implement ed", "No monitoring reports were prepared", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 32, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 32, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "", "", "Inspect 592 amusement premises and issued nuisance notices, stopping notices, and discontinue notices.", "Yes", "592", "", "", "", "", "856 amusement premises inspected of which 102 nuisance notices, 6 stopping notices, 1 discontinue notices was issued 25 impoundments were executed and 28 arrests effected.", "0", "Fully implement ed", "No monitoring reports were prepared", "Yes"], ["", "", "", "Inspect 3 industries to ascertain their conformance to National Environment management standards.", "Yes", "3", "", "", "", "", "Not implemented", "3", "Not implement ed", "No monitoring reports were prepared", "Yes"], ["", "**Project: 1686 Retooli ng of Kampal a Capital City Authori ty**", "**Output: 01 Policies, Laws and strategy developme nt**", "Renovation and repair of Kampala City public toilets infrastructure.", "No", "N/a", "175,0 00", "175,000", "175,000", "135,858", "Provided Free Toilet Services at 14 different points -Construction of water borne toilets and handwashing Stations in 8 KCCA Health Centers and Butabika National Referral Hospital on going supported by GIZ, Sanitation for Millions Project.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"], ["**Program: 1409 Revenue collection and mobilization**", "**Subpro gram: 06 Revenu e Manage ment**", "**Output: 02 Local Revenue Collections**", "Local Revenue Collections", "No", "N/a", "1,254, 613", "1,438,8 34", "949,712", "682,180", "-Collected UGX.80.3Bn against a target of UGX.99.8Bn representing 80.5% performance. -LHT & Outdoor Advertising automation system still under improvement by the developers. -Conducted 50 training sessions for 142 revenue staff across the Divisions on the use of E-citie, CAM/CAMV sytem", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 33, "document_name": "KCCA Report of Auditor General 2021", "columns": ["Planning", "None", "None", "None", "None", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "None", "None", "None", "Reporting"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 33, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "and on Document Management system.", "", "", "", "", "", null, null, null, null, null, null, null, null, null], ["", "**Project: 1686 Retooli ng of Kampal a Capital City Authori ty**", "**Output: 02 Local Revenue Collections**", "Purchase - procurement of revenue mobilization and sensitization tools", "No", "N/a", "71,23 2", "71,232", "71,232", "71,232", "Conducted 50 training sessions for 142 revenue staff across the Divisions on the use of E-citie, CAM/CAMV system and on Document Management system.", "N/a", "Not quantified", "No monitoring reports were prepared", "No. Outputs were not appropriately quantified", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 34, "document_name": "KCCA Report of Auditor General 2021", "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", "column_12", "column_13", "column_14", "column_15"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}, {"headings_1": {"content": "Appendix I: Off budget financing", "page": 17, "level": 3}}], "page": 34, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendix III: Properties with expired leases", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 35, "document_name": "KCCA Report of Auditor General 2021", "type": "heading"}}, {"content": [["GR4/5309", "ASIIMWE FRED", "LEASE HOLD", "7-9", "NAKAWA", "YOKANA ROAD", "01/05/2016", "159,000", "(5,406,000)", "(5,565,000)"], ["GR4/4790", "BAHAIHWAHWENKI E.A", "LEASE HOLD", "29-31 BLK5A1", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(2,383,142)", "(2,613,142)"], ["GR4/39697", "IDA MAY KWESIGA", "LEASE HOLD", "2", "NAKAWA", "LUTHULI RISE", "21/12/2014", "840,000", "(14,280,000)", "(15,120,000)"], ["GR4/3830", "NATIONAL HOUSING & CONSTRUCTION CO. LTD", "LEASE HOLD", "25-27 (93)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "190,000", "(2,850,000)", "(3,040,000)"], ["GR4/3827", "NATIONAL HOUSING & CONSTRUCTION CO. LTD", "LEASE HOLD", "29-31 (56)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "190,000", "(2,850,000)", "(3,040,000)"], ["GR4/3826", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "29-31 (104)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "190,000", "(2,850,000)", "(3,040,000)"], ["GR4/2905", "P.SEBOWA MUKASA", "LEASE HOLD", "18", "NAKAWA", "TUCKER CRESCENT", "01/05/2004", "1,365,000", "(5,087,000)", "(6,452,000)"], ["GR5/8", "NASK STORES LTD", "LEASE HOLD", "1287", "RUBAGA", "NANFUKA ZONE NATEETE", "01/01/2013", "260,000", "(3,380,000)", "(3,640,000)"], ["GR5/60", "NANSIKOMBI ROSETTY, BABIRYE SARAH, KABALI BENON,", "LEASE HOLD", "857", "RUBAGA", "NAKULABYE", "01/01/2021", "210,000", "(1,976,100)", "(2,186,100)"], ["GR4/990", "DAVID NYAKAUMA", "LEASE HOLD", "5", "NAKAWA", "SCHOOL LANE", "01/08/2007", "54,480", "(1,579,920)", "(1,634,400)"], ["GR4/964", "CHRISTOPHER GASHIRABAKE", "LEASE HOLD", "BLK IUNIT B3", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/918", "MUGUME MBABAZI", "LEASE HOLD", "BLK IUNIT C4", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/5802", "MR. ZANGA AMBROSE", "LEASE HOLD", "7", "NAKAWA", "BINA RISE BUTABIKA", "01/04/2017", "375,000", "118,480", "493,480"], ["GR4/5775", "ROBERT MWESIGWA", "LEASE HOLD", "2A", "NAKAWA", "LUGOGO LINK", "01/11/2012", "740,000", "(5,254,000)", "(5,994,000)"], ["GR4/5774", "ALIYA HAJEE & HARARD VAN AUBEL", "LEASE HOLD", "6", "NAKAWA", "NAGURU DRIVE LANE NAGURU", "01/04/2019", "60,000", "542,520", "602,520"], ["GR4/5669", "VICTORIA NAKIBINGE (ADMINISTRATOR)", "LEASE HOLD", "45", "NAKAWA", "KATALE ROAD", "01/06/2019", "70,000", "(70,000)", "-"], ["GR4/5653", "MR. MAHMUD BHARWANI", "LEASE HOLD", "8", "NAKAWA", "PLANTATION ROAD BUGOLOBI", "01/08/2018", "882,000", "(6,790,900)", "(7,672,900)"], ["GR4/5651", "DAVID OKALEBO ONYOIN", "LEASE HOLD", "38", "NAKAWA", "MARTYRS WAY NTINDA", "01/10/1998", "25,000", "266,968", "291,968"], ["GR4/5636", "KITANDWE TOM", "LEASE HOLD", "63-65", "NAKAWA", "SUWARA ROAD", "12/05/2015", "367,000", "(2,484,223)", "(2,851,223)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 35, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 35, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/5579", "MARTIN MUGONYI", "LEASE HOLD", "61", "NAKAWA", "KATALE LANE", "01/01/2015", "474,000", "(10,716,272)", "(11,190,272)"], ["GR4/5574", "DELMAS APARTMENTS LTD", "LEASE HOLD", "14", "NAKAWA", "PLANTATION ROAD", "13/10/2015", "450,000", "(4,500,000)", "(4,950,000)"], ["GR4/5572", "QUICK WAYS PROPERTY SERVICES LTD", "LEASE HOLD", "16", "NAKAWA", "PLANTATION ROAD", "13/10/2015", "350,000", "(3,500,000)", "(3,850,000)"], ["GR4/5570", "PRESTIGIOUS APARTMENTS LTD", "LEASE HOLD", "10\\_12&18\\_26", "NAKAWA", "PLANTATION ROAD", "27/10/2015", "1,900,000", "(17,689,000)", "(19,589,000)"], ["GR4/5521", "DELMAS APARTMENTS LTD.", "LEASE HOLD", "78 B", "NAKAWA", "PORT BELL ROAD", "27/10/2015", "1,000,000", "(11,000,000)", "(12,000,000)"], ["GR4/5465", "OWINO ROSEMARY", "LEASE HOLD", "1", "NAKAWA", "LUGOGO CHANNEL ROAD", "01/10/2014", "225,000", "(11,787)", "213,213"], ["GR4/5411", "TARIQ INTERNATIONAL (U) LIMITED", "LEASE HOLD", "43", "NAKAWA", "LUTHULI RISE", "01/08/2010", "2,100,000", "(25,200,000)", "(27,300,000)"], ["GR4/5390", "EQUATOR PROPERTIES LIMITED", "LEASE HOLD", "BLK 30C1", "NAKAWA", "BUGOLOBI", "01/05/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/5381", "ANATOLI BARUGAHARE", "LEASE HOLD", "BLK13C5", "NAKAWA", "LUTHULI RISE", "01/05/2013", "190,000", "(1,364,506)", "(1,554,506)"], ["GR4/5379", "SUSANE SSALI MUSOKE", "LEASE HOLD", "2", "NAKAWA", "ISMAIL ROAD", "01/10/2014", "840,000", "(7,705,450)", "(8,545,450)"], ["GR4/5377", "NATIONAL HOUSING AND CONSTRUCTION CORPORATION", "LEASE HOLD", "1", "NAKAWA", "NTINDA AVENUE", "01/07/2015", "152,000", "(3,228,000)", "(3,380,000)"], ["GR4/5368", "KUMAKECH KITWU ALEX", "LEASE HOLD", "10", "NAKAWA", "NSUBUGA ROAD LUZIRA", "01/03/2015", "145,000", "(1,247,260)", "(1,392,260)"], ["GR4/5363", "ASHA KIZITO & TANNA KIZITO", "LEASE HOLD", "6", "NAKAWA", "PLANTATION ROAD BUGOLOBI", "01/08/2015", "590,000", "(6,903,000)", "(7,493,000)"], ["GR4/5336", "ALFRED OCEN", "LEASE HOLD", "BLK 16 C6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/5335", "ALICE UWAASE ANUKUR", "LEASE HOLD", "BLK 17 A4", "NAKAWA", "LUHTULI RISE", "01/05/2013", "190,000", "(2,605,000)", "(2,795,000)"], ["GR4/5324", "UGANDA MEAT INDUSTRY LTD.", "LEASE HOLD", "94 - 106", "NAKAWA", "KIREKA ROAD", "01/06/2009", "1,800,000", "(19,800,000)", "(21,600,000)"], ["GR4/5320", "BENEDICT KATEREGA KIYIMBA & A. NABASAALA KIYIMBA", "LEASE HOLD", "34-36", "NAKAWA", "KATALE ROAD", "01/04/1989", "50,000", "439,219", "489,219"], ["GR4/5293", "FRANCIS HENRY EMOJONG", "LEASE HOLD", "29-31BLK13B2", "NAKAWA", "LUTHULI RISE", "01/05/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/5280", "EDDIE NSAMBA-GAYIIYA", "LEASE HOLD", "33-41 BLK9A4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "229,940", "459,940"], ["GR4/5256", "CON CORP REAL ESTATES KIMITED", "LEASE HOLD", "1A", "NAKAWA", "OLUMI CLOSE", "01/04/2010", "520,000", "(8,320,000)", "(8,840,000)"], ["GR4/5213", "LYDIA APAJOK AGIO", "LEASE HOLD", "1", "NAKAWA", "SUBI LANE NTINDA", "01/01/2011", "674,000", "(1,239,950)", "(1,913,950)"], ["GR4/5196", "SEKARAN VELLASAMY", "LEASE HOLD", "17 & 19", "NAKAWA", "BUTABIKA CRESCENT", "12/01/2019", "200,000", "657,500", "857,500"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 36, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 36, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/5189", "M KIWANUKA,MOSHA SEBATINDIRA AND BERT NSEREKO", "LEASE HOLD", "6", "NAKAWA", "LAKE DRIVE, LUZIRA", "01/01/2010", "150,000", "(1,755,000)", "(1,905,000)"], ["GR4/5146", "DR. BYAMUGISHA JOSEPH", "LEASE HOLD", "1A", "NAKAWA", "SUNA PLACE NTINDA", "27/05/2014", "320,000", "788,805", "1,108,805"], ["GR4/5123", "GIDAGUI GREGORY MAFABI", "LEASE HOLD", "M. 735", "NAKAWA", "BUTABIKA ROAD", "01/11/2008", "35,000", "441,000", "476,000"], ["GR4/5117", "MUGISHA SAM ATWINE", "LEASE HOLD", "173 7D6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/5100", "DERRICK B. AKANDWANAHO", "LEASE HOLD", "31", "NAKAWA", "MUTUNGO HILL VIEW ROAD", "01/12/2009", "200,000", "(2,540,000)", "(2,740,000)"], ["GR4/5080", "ANNET HOPE AGONA", "LEASE HOLD", "BLK 8D6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(2,876,000)", "(3,106,000)"], ["GR4/5074", "HOPE BYARUHANGA", "LEASE HOLD", "35 BLK16 A3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/5073", "BUSINESS & TECH", "LEASE HOLD", "228 BLK8 A3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/5072", "JOLLY K BUSINGYE", "LEASE HOLD", "80 BLK13 B8", "NAKAWA", "LUTHULI RISE", "01/05/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/5070", "MUGENYI THOMAS KATENTURE", "LEASE HOLD", "4", "NAKAWA", "FATHER JACKSON ROAD KISWA", "01/06/2014", "150,000", "(2,598,765)", "(2,748,765)"], ["GR4/5060", "KAZOORA BENON", "LEASE HOLD", "31", "NAKAWA", "COMMERCIAL STREET", "01/07/2008", "125,000", "(1,712,500)", "(1,837,500)"], ["GR4/5036", "NTERNATIONAL SCHOOL OF BUSINESS & TECH", "LEASE HOLD", "2", "NAKAWA", "UPPER LUTHULI CLOSE", "01/08/2014", "1,082,300", "(6,415,850)", "(7,498,150)"], ["GR4/4886", "GODFREY R. RUHURIRA", "LEASE HOLD", "17", "NAKAWA", "TUCKER CRESCENT, LUZIRA", "01/01/2007", "280,000", "(2,673,500)", "(2,953,500)"], ["GR4/4852", "RONA MWESIGYE", "LEASE HOLD", "M 437", "NAKAWA", "NTINDA", "01/09/2012", "600,000", "(17,400,000)", "(18,000,000)"], ["GR4/4836", "ENERGOPROJECT CIVIL ENGINEERING & CONSTRUCTION", "LEASE HOLD", "M 168", "NAKAWA", "ISMAEL ROAD", "01/01/2012", "250,000", "250,000", "500,000"], ["GR4/4832", "CRESTON PROPERTIES LIMI TED", "LEASE HOLD", "2", "NAKAWA", "LUZIRA ROAD", "01/12/2013", "2,758,500", "(8,683,400)", "(11,441,900)"], ["GR4/4811", "JAMES TUGYENDE", "LEASE HOLD", "29-31 BLK6A4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4808", "NUWAMANYA BANABUS", "LEASE HOLD", "29-31 BLK6A1", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "-", "(230,000)"], ["GR4/4807", "TITUS KENGELI", "LEASE HOLD", "29-31 BLK5C7", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4805", "JOSEPH ESONYU", "LEASE HOLD", "29-31 BLK5C4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,657,000)", "(3,887,000)"], ["GR4/4804", "DR. JAMES K. TUMWINE & LYNNETTE KYOKUNDA TUMWINE", "LEASE HOLD", "29-31 BLK5C3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(90)", "(230,090)"], ["GR4/4801", "ROSEMARY NDAMIRA", "LEASE HOLD", "29-31 BLK5B6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "", "(4,370,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 37, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 37, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "(4,140,000)", "", null, null, null, null, null, null, null], ["GR4/4794", "KARUNGI MONICA", "LEASE HOLD", "29-31 BLK5A5", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(1,610,000)", "(1,840,000)"], ["GR4/4793", "MONICA K TIBWITA", "LEASE HOLD", "29-31 BLK5A4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(1,610,000)", "(1,840,000)"], ["GR4/4792", "MARK EDITH KAMANZI", "LEASE HOLD", "29-31 BLK5A3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4786", "ALLAN AGABA", "LEASE HOLD", "29-31 BLK4C5", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(11,960,000)", "(12,190,000)"], ["GR4/4784", "AGNES TWEBAZE", "LEASE HOLD", "29-31 BLK4C3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "230,000", "460,000"], ["GR4/4781", "DOROTHY BASIINGA", "LEASE HOLD", "29-31 BLK4B8", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4777", "JUDY KABAKAMA", "LEASE HOLD", "29-31 BLK4B3", "NAKAWA", "LUTHILI RISE", "01/05/2013", "230,000", "230,000", "460,000"], ["GR4/4776", "ALLA MUGISHA", "LEASE HOLD", "29-31 BLK4B2", "NAKAWA", "LUTHILI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4772", "MAUREEN ALINDA RUGONA", "LEASE HOLD", "29-31 BLK4A6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4770", "DAVID P. KALETE", "LEASE HOLD", "29-31 BLK4A4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4769", "ESKOM WILLIAM ALENYO", "LEASE HOLD", "29-31 BLK4A3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(2,440,000)", "(2,670,000)"], ["GR4/4768", "ESTHER PATRICK NKORE", "LEASE HOLD", "29-31 BLK4A2", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4767", "KELLIE TOM OKINO", "LEASE HOLD", "29-31 BLK4A1", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4766", "JOYCE SAKWAH", "LEASE HOLD", "29-31 BLK3C8", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4764", "BYARUGABA ERIC", "LEASE HOLD", "29-31 BLK3C6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(11,960,000)", "(12,190,000)"], ["GR4/4762", "S.S.B. WANDA", "LEASE HOLD", "29-31 BLK3C4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "454,108", "684,108"], ["GR4/4761", "BAGARIMU PATRICK", "LEASE HOLD", "29-31 BLK3C3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(2,688,700)", "(2,918,700)"], ["GR4/4760", "HILDA NANKUNDA", "LEASE HOLD", "29-31 BLK3B7", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "-", "(230,000)"], ["GR4/4758", "JAMES TUGYENDE", "LEASE HOLD", "29-31 KLK3B4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4721", "KENETH LUBEGA", "LEASE HOLD", "26", "NAKAWA", "NAGURU DRIVE", "01/01/2017", "350,000", "(3,086,500)", "(3,436,500)"], ["GR4/4711", "EQUATOR PROPERTIES LTD.", "LEASE HOLD", "UNIT 32 B30", "NAKAWA", "LUTHULI RISE", "04/06/2008", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4708", "ROBERT TEBANDEKE", "LEASE HOLD", "1A", "NAKAWA", "LUGOGO LANE", "01/08/2007", "137,500", "(1,925,000)", "(2,062,500)"], ["GR4/4681", "FRANCIS DAVID OBELA", "LEASE HOLD", "2", "NAKAWA", "YOKANA ROAD", "01/09/2009", "192,000", "(4,730,800)", "(4,922,800)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 38, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 38, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/4677", "AGATHA MUKASA", "LEASE HOLD", "17", "NAKAWA", "NAGURU DRIVE", "01/12/1999", "10,000", "133,130", "143,130"], ["GR4/4643", "SUNG HWAN KIM", "LEASE HOLD", "43", "NAKAWA", "FACTORY ROAD", "01/12/2005", "100,000", "(1,210,510)", "(1,310,510)"], ["GR4/4641", "M/S HOUSING FINANCE CO. UGANDA LIMITED", "LEASE HOLD", "12", "NAKAWA", "WANAINCHI ROAD", "01/06/2008", "40,000", "880,000", "920,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 39, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": [["GR4/4677", "AGATHA MUKASA", "LEASE HOLD", "17", "NAKAWA", "NAGURU DRIVE", "01/12/1999", "10,000", "133,130", "143,130"], ["GR4/4643", "SUNG HWAN KIM", "LEASE HOLD", "43", "NAKAWA", "FACTORY ROAD", "01/12/2005", "100,000", "(1,210,510)", "(1,310,510)"], ["GR4/4641", "M/S HOUSING FINANCE CO. UGANDA LIMITED", "LEASE HOLD", "12", "NAKAWA", "WANAINCHI ROAD", "01/06/2008", "40,000", "880,000", "920,000"], ["GR4/4635", "NATIONAL HOUSING CORPORATION CO. (U) LTD.", "LEASE HOLD", "13", "NAKAWA", "CORONATION RISE", "01/11/2014", "130,000", "(4,160,000)", "(4,290,000)"], ["GR4/4634", "NATIONAL HOUSING CORPORATION CO. (U) LTD.", "LEASE HOLD", "11", "NAKAWA", "CORONATION RISE", "01/11/2014", "150,000", "(1,378,980)", "(1,528,980)"], ["GR4/4633", "NATIONAL HOUSING CORPORATION CO. (U) LTD.", "LEASE HOLD", "9", "NAKAWA", "CORONATION RISE", "01/11/2014", "175,000", "(2,975,000)", "(3,150,000)"], ["GR4/4592", "AVAKO ENILY", "LEASE HOLD", "11", "NAKAWA", "MBUYA ROAD", "01/10/2010", "110,000", "(1,760,000)", "(1,870,000)"], ["GR4/4590", "EDWARD & S. WALUGEMBE", "LEASE HOLD", "BLK 1UNIT D2", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(3,038,000)", "(3,268,000)"], ["GR4/4569", "EDWARD MUHIGIRWA", "LEASE HOLD", "23", "NAKAWA", "PLANTATION ROAD", "01/06/2013", "536,000", "(8,368,000)", "(8,904,000)"], ["GR4/4551", "TESO INDUSTRIES LIMITED", "LEASE HOLD", "58A", "NAKAWA", "LUGOGO BY-PASS", "01/10/2005", "440,000", "(7,348,000)", "(7,788,000)"], ["GR4/4506", "NATIOAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 31C 7", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,427,000)", "(3,657,000)"], ["GR4/4499", "NATIONAL HOUSING & CONSTRUCTION LTD.", "LEASE HOLD", "BLOCK 31B 8", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(2,760,000)", "(2,990,000)"], ["GR4/4480", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 26D 5", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,910,000)", "(4,140,000)"], ["GR4/4479", "NATIONAL HOUSING & CONSTRUCTION CO. 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LTD.", "LEASE HOLD", "BLOCK 26A 6", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4454", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 26A 3", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(2,530,000)", "(2,760,000)"], ["GR4/4453", "NATIONAL HOUSING & CONSTRUCTION CO. 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LTD.", "LEASE HOLD", "14A BLK25B 6", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4431", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 25B 4", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,910,000)", "(4,140,000)"], ["GR4/4429", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 25B 2", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(2,420,000)", "(2,650,000)"], ["GR4/4428", "JOAN TAMWESIGIRE", "LEASE HOLD", "9 BLK 25 B1", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(2,990,000)", "(3,220,000)"], ["GR4/4427", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "8 BLK 25 A8", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4426", "KAHIRIMBANYI MARTHA N.", "LEASE HOLD", "BLOCK 25A 7", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(1,373)", "(231,373)"], ["GR4/4425", "NATIOAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "16 BLK25 B8", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4424", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 25A 5", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4422", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 25A 3", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(2,507,000)", "(2,737,000)"], ["GR4/4420", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "1 BLK 25 A1", "NAKAWA", "LUTHULI RISE", "24/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4419", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 24D 8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,460,000)", "(1,650,000)"], ["GR4/4416", "ALPHONSE OWINY DOLLO", "LEASE HOLD", "BLOCK 24D 5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,073,000)", "(2,263,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 40, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 40, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/4406", "JULIUS PETER", "LEASE HOLD", "211 BLK24 C3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,470,000)", "(2,660,000)"], ["GR4/4405", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "210 BLK24 C2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4391", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "196 BLK24 A4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,539,000)", "(1,729,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 41, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": [["GR4/4406", "JULIUS PETER", "LEASE HOLD", "211 BLK24 C3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,470,000)", "(2,660,000)"], ["GR4/4405", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "210 BLK24 C2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4391", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "196 BLK24 A4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,539,000)", "(1,729,000)"], ["GR4/4388", "NATIONAL HOUSING & CONSTRUCTION CO.LTD.", "LEASE HOLD", "193 BLK24 A1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4385", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "190 BLK23 D8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4381", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "186 BLK23 D2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,019,000)", "(3,209,000)"], ["GR4/4378", "FLORENCE BIRUNGI", "LEASE HOLD", "BLOCK 23C 7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4370", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "27 BLK23 B7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4368", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "173 BLK23 B5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,280,000)", "(2,470,000)"], ["GR4/4367", "KAYANJA NABEL AGABIIRWA", "LEASE HOLD", "172 BLK23 B4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,670,000)", "(1,860,000)"], ["GR4/4363", "KABULETA MARY", "LEASE HOLD", "BLOCK 23A 8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4362", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 22A 7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4360", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "162 BLK23 A5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,299,969)", "(2,489,969)"], ["GR4/4357", "ENG. BADRU SENKUBUGE", "LEASE HOLD", "BLOCK 23A 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,451,000)", "(2,641,000)"], ["GR4/4353", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "158 BLK22 D6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4350", "ROBERT KYALIMPA", "LEASE HOLD", "BLOCK 22D 3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4349", "NILLAH B.MANZI", "LEASE HOLD", "BLOCK 22D 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "190,000", "380,000"], ["GR4/4345", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "150 BLK22 C6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4344", "JUMA KISAAME", "LEASE HOLD", "BLOCK 22C 5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4341", "OKELLO PETER", "LEASE HOLD", "BLOCK 22C 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4338", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "143 BLK22 B7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4332", "KABULETA RICHARD", "LEASE HOLD", "BLOCK 22B 1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4329", "JOHN. T. LUBIA", "LEASE HOLD", "BLOCK 22A 6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,260,031)", "(2,450,031)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 41, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 41, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/4328", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 28A 5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4323", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "128 BLK21 D8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,120,000)", "(1,310,000)"], ["GR4/4322", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "127 BLK21 D7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 42, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": [["GR4/4328", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 28A 5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4323", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "128 BLK21 D8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,120,000)", "(1,310,000)"], ["GR4/4322", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "127 BLK21 D7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4318", "PROF. JASSY BAGYENDERA KWESIGA", "LEASE HOLD", "BLOCK 21D 3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,000,000)", "(2,190,000)"], ["GR4/4316", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "121 BLK21 D1", "NAKAWA", "LURHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4313", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "118 BLK21 C6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4309", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "114 BLK21 C2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4307", "LYDIA BYEFULA KISITU", "LEASE HOLD", "BLOCK 21B 8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4303", "KENNETH AGABA", "LEASE HOLD", "BLOCK 21B 4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4301", "ANNETTIE NSASIIRWE", "LEASE HOLD", "BLOCK 21B 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,900,000)", "(2,090,000)"], ["GR4/4300", "DAISY MUGANWA", "LEASE HOLD", "BLOCK 21B 1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,472,000)", "(2,662,000)"], ["GR4/4299", "ELIZABETH NAMUGENYI KABOGO", "LEASE HOLD", "BLOCK 21A 8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,021,790)", "(2,211,790)"], ["GR4/4298", "ALEX KAYAAYO", "LEASE HOLD", "BLOCK 21A 7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,280,000)", "(2,470,000)"], ["GR4/4292", "MATOVU ROY", "LEASE HOLD", "97 BLK21 A1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,791,100)", "(2,981,100)"], ["GR4/4287", "JOHN CHRISTOPHER OLOA & RUFINA BARIGO OLOA", "LEASE HOLD", "BLOCK 20D 4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(950,000)", "(1,140,000)"], ["GR4/4286", "RONALD PAUL OTTAREMUA", "LEASE HOLD", "BLOCK 20D 3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,587,282)", "(1,777,282)"], ["GR4/4284", "DAVID SEMAMBYA MPANGA", "LEASE HOLD", "BLOCK 20D 1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,536,800)", "(1,726,800)"], ["GR4/4282", "BERNARD ROBINSON MAGULU", "LEASE HOLD", "BLOCK 20C 7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4273", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 20B 6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4271", "MAGARET AKULLO ODIYA", "LEASE HOLD", "BLOCK 20B 4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,472,000)", "(2,662,000)"], ["GR4/4269", "DAVIS OBWANGA", "LEASE HOLD", "BLOCK 20B 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "-", "190,000"], ["GR4/4267", "MR. SEZI MITEGYEKO", "LEASE HOLD", "72 BLK20 A8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "190,000", "380,000"], ["GR4/4264", "BUSHO NDINYEKA", "LEASE HOLD", "BLOCK 20A 5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4263", "JANE NAMONO MUSIKA", "LEASE HOLD", "BLOCK 20A 4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "", "(1,850,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 42, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 42, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "(1,660,000)", "", null, null, null, null, null, null, null], ["GR4/4262", "ALPHA EPPY IDRO", "LEASE HOLD", "BLOCK 20A 3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4260", "KEIZIRE BOAZ BLACKIE", "LEASE HOLD", "BLOCK 20A 1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,472,500)", "(2,662,500)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 43, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": [["", "(1,660,000)", "", null, null, null, null, null, null, null], ["GR4/4262", "ALPHA EPPY IDRO", "LEASE HOLD", "BLOCK 20A 3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4260", "KEIZIRE BOAZ BLACKIE", "LEASE HOLD", "BLOCK 20A 1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,472,500)", "(2,662,500)"], ["GR4/4253", "LEOCARDIA BYENKYA AKIIKI", "LEASE HOLD", "BLOCK 19D 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4252", "H. NABAKOOZA MUSOKE", "LEASE HOLD", "BLOCK 19D 1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4249", "KIHUGURU GEOFFREY", "LEASE HOLD", "BLOCK 19C 6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4244", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "49 BLK19 C1", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4238", "KENNETH KIIZA", "LEASE HOLD", "BLOCK 19B 3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4235", "CHARLES ROSCOE NSUBUGA", "LEASE HOLD", "40 BLK19 A3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,472,500)", "(2,662,500)"], ["GR4/4234", "SSENTOOGO & PARTNERS", "LEASE HOLD", "BLOCK 19A 7", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(910,100)", "(1,100,100)"], ["GR4/4233", "ELIZABETH BAMWINE", "LEASE HOLD", "BLOCK 19A 6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "190,000", "380,000"], ["GR4/4231", "DINAH KYASIIMIRE", "LEASE HOLD", "36 BLK19 A4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4230", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 19A 3", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4229", "FREDRICK RWEFURUKA", "LEASE HOLD", "BLOCK 19A 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4227", "PETER MASABA", "LEASE HOLD", "BLOCK 18D 8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,968,683)", "(2,158,683)"], ["GR4/4226", "LILIAN SUSAN BAGAMBE", "LEASE HOLD", "28 BLK18 D4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,031,100)", "(2,221,100)"], ["GR4/4225", "SILIVER & GRACE NDYANABANGI", "LEASE HOLD", "BLOCK 18D 6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4223", "BAGAMBE SUSAN LILIAN", "LEASE HOLD", "BLOCK 18D 4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,470,000)", "(2,660,000)"], ["GR4/4219", "SIMON ATUHAIRE COURBON", "LEASE HOLD", "BLOCK 18C 8", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(1,771,520)", "(1,961,520)"], ["GR4/4217", "ROSEMARY RUGAMBA - RWANYANGE", "LEASE HOLD", "22 BLK18 C6", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "189,990", "379,990"], ["GR4/4208", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "13 BLK 18 B5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,235,590)", "(2,425,590)"], ["GR4/4207", "L. MULIRA QUELLETTE", "LEASE HOLD", "BLOCK 18B 4", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(3,420,000)", "(3,610,000)"], ["GR4/4200", "PAUL LUYIMA", "LEASE HOLD", "5 BLK16 A5", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4199", "ETYEKU JOHNSON EBAJU", "LEASE HOLD", "BLOCK 18A 4", "NAKAWA", "LUTHULI RISE", "01/10/2013", "190,000", "", "(2,732,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 43, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 43, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "(2,542,000)", "", null, null, null, null, null, null, null], ["GR4/4195", "ELIZABETH KEKIMURI", "LEASE HOLD", "BLOCK 16B 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4188", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 10D 3", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 44, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": [["", "(2,542,000)", "", null, null, null, null, null, null, null], ["GR4/4195", "ELIZABETH KEKIMURI", "LEASE HOLD", "BLOCK 16B 2", "NAKAWA", "LUTHULI RISE", "03/10/2013", "190,000", "(2,660,000)", "(2,850,000)"], ["GR4/4188", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 10D 3", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4187", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 10D 3", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,910,000)", "(4,140,000)"], ["GR4/4184", "GERVASE NDYANABO", "LEASE HOLD", "280 BLK10 C7", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "230,000", "460,000"], ["GR4/4178", "NAMAZZI HARRIET GERA", "LEASE HOLD", "BLOCK 10B 3", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,450,000)", "(3,680,000)"], ["GR4/4176", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "290 BLK9 B1", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4175", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 9D 6", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(4,010,254)", "(4,240,254)"], ["GR4/4174", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "238 BLK9 D5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,452,000)", "(3,682,000)"], ["GR4/4171", "NATIONAL HOUSING & CONSTRUCTION CO.LTD.", "LEASE HOLD", "BLOCK 9C 6", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4167", "JAMES RWEHABURA TUMUSIIME", "LEASE HOLD", "254 BLK9 B5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(2,990,000)", "(3,220,000)"], ["GR4/4164", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 9A 7", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4162", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 9A 2", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4148", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 8A 4", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4146", "DR. GEORGE WILLIAM OLWIT", "LEASE HOLD", "226 BLK8 A1", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(2,990,000)", "(3,220,000)"], ["GR4/4141", "F. KEMIGISHA RWABYOMERE", "LEASE HOLD", "BLOCK 7B 7", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4139", "SEBAGALA & SONS", "LEASE HOLD", "BLOCK 7A 8", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4137", "NYONYOZI & MWINE", "LEASE HOLD", "BLOCK 7A 5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4133", "NAVNITBHAI G. PATEL", "LEASE HOLD", "BLOCK 5C 8", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(2,990,000)", "(3,220,000)"], ["GR4/4132", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 5C 2", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4129", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "135 BLK5A 8", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4128", "NATIONAL HOUSING & CONTRUCTION CO. LTD.", "LEASE HOLD", "101 BLK4 B6", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4127", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 4B 3", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4124", "NATIONAL HOUSING", "LEASE HOLD", "BLOCK 3B 8", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "", "(3,430,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 44, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 44, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "CONSTRUCTION CO. LTD.", "", "", "", "", "", "", "(3,200,000)", ""], ["GR4/4123", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "78 BLK3 B5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4122", "RACHEL NAMBOZO ZESAGULI", "LEASE HOLD", "BLOCK 3A 5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(2,530,000)", "(2,760,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 45, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": [["", "CONSTRUCTION CO. LTD.", "", "", "", "", "", "", "(3,200,000)", ""], ["GR4/4123", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "78 BLK3 B5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4122", "RACHEL NAMBOZO ZESAGULI", "LEASE HOLD", "BLOCK 3A 5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(2,530,000)", "(2,760,000)"], ["GR4/4120", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 2D 2", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,910,000)", "(4,140,000)"], ["GR4/4119", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 2A 3", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4118", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 1D 5", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4116", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "BLOCK 1C 7", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,910,000)", "(4,140,000)"], ["GR4/4115", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "23 BLK1 B8", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/4112", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "29 BLK29 1A6", "NAKAWA", "LUTHULI RISE", "01/08/2014", "230,000", "(3,910,000)", "(4,140,000)"], ["GR4/4107", "FRANCO MUREKEZI", "LEASE HOLD", "29-31 BLK6D3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,225,250)", "(3,455,250)"], ["GR4/4104", "EQUATOR PROPERTIES LTD.", "LEASE HOLD", "M 447 A", "NAKAWA", "LUTHULI RISE UNIT 19 BLK", "01/05/2008", "65,000", "(3,445,000)", "(3,510,000)"], ["GR4/4102", "SAMUEL D. BUGENI", "LEASE HOLD", "33 - 41", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4097", "EQUATOR PROPERTIES LTD.", "LEASE HOLD", "M 447A", "NAKAWA", "LUTHULI RISE", "01/05/2008", "65,000", "(2,015,000)", "(2,080,000)"], ["GR4/4092", "MOSES MURENGEZI", "LEASE HOLD", "BLK 1UNIT D8", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/4088", "JOSCELYN B. AMITI & TREVOR E. OFWONO", "LEASE HOLD", "26", "NAKAWA", "MBUYA CLOSE BUGOLOBI", "01/05/2015", "70,000", "588,182", "658,182"], ["GR4/40847", "KASALINA NALWANGA", "LEASE HOLD", "14", "NAKAWA", "YOKANA ROAD", "01/03/2019", "154,000", "-", "154,000"], ["GR4/40834", "KIBERU HENRY GODFREY", "LEASE HOLD", "5", "NAKAWA", "TUCKER CRESCEN T", "01/01/2006", "654,900", "(326,100)", "(981,000)"], ["GR4/4080", "SUSAN KAYEMBA", "LEASE HOLD", "29-31 BLK2B6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "459,900", "689,900"], ["GR4/40796", "MS TAR INVESTMENTS LIMI TED", "LEASE HOLD", "4", "NAKAWA", "NALUBAALE LINK", "09/01/2012", "75,000", "(74,991)", "9"], ["GR4/40791", "ANNET NABBENGO", "LEASE HOLD", "35", "NAKAWA", "MARTYRS WAY NT INDA", "01/01/2021", "90", "56", "146"], ["GR4/40681", "EDDY KABUGO", "LEASE HOLD", "18", "NAKAWA", "0FF OLD KIRA RO AD", "01/06/2012", "100,000", "(3,300,000)", "(3,400,000)"], ["GR4/40680", "DEO KAKEETO KAJUGIRA", "LEASE HOLD", "4", "NAKAWA", "OFF OLD KIRA RO AD", "01/06/2005", "75,000", "(3,391,148)", "(3,466,148)"], ["GR4/4068", "NARCIS B. KABATERINE", "LEASE HOLD", "33-44 BLK C", "NAKAWA", "LUTHULI RISE UNIT 77", "01/05/2009", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/40679", "OPENYTO FRANSISKO PINY CWA", "LEASE HOLD", "2", "NAKAWA", "OLD KIRA ROAD", "01/07/2013", "120,000", "(3,000,000)", "(3,120,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 45, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "44", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 45, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/40677", "RADICE OKAMA", "LEASE HOLD", "M.655", "NAKAWA", "OLD KIRA ROAD", "01/08/2008", "50,000", "(3,870,137)", "(3,920,137)"], ["GR4/40568", "RUKIA SULEIMAN SEBIE", "LEASE HOLD", "40", "NAKAWA", "KATALE ROAD NA GURU", "01/09/2016", "312,000", "(3,120,000)", "(3,432,000)"], ["GR4/4015", "CHRISTOPHER MUTING", "LEASE HOLD", "22", "NAKAWA", "STRETCHER ROAD", "01/01/2011", "250,000", "(3,750,000)", "(4,000,000)"], ["GR4/4010", "NATIONAL HOUSING CORPORATION", "LEASE HOLD", "2", "NAKAWA", "OKOT CLOSE", "01/12/2012", "99,000", "(1,485,000)", "(1,584,000)"], ["GR4/4004", "TURYAGUMA MILTON", "LEASE HOLD", "88", "NAKAWA", "MARTYRS ROAD", "01/01/2008", "180,000", "(2,389,000)", "(2,569,000)"], ["GR4/3989", "NATIONAL HOUSIG & CONSTRUCTION CORPORATION", "LEASE HOLD", "4A- 5A", "NAKAWA", "LUTHULI FIFTH CLOSE", "01/05/2009", "65,000", "(1,105,000)", "(1,170,000)"], ["GR4/3985", "BYOMUKAMA BETTY", "LEASE HOLD", "29-31 BLK2C6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/39794", "KATO AUSI WABBI,MOHAMMED MAYANJA AND NAMUSISI SOPH", "LEASE HOLD", "42", "NAKAWA", "KATAZAMITI", "01/01/2016", "500,000", "(4,165,500)", "(4,665,500)"], ["GR4/3977", "ADAM BALKIS", "LEASE HOLD", "M462", "NAKAWA", "BANDA INDUSTRIAL AREA", "01/07/2014", "300,000", "(5,151,500)", "(5,451,500)"], ["GR4/39748", "ROBERT KALYEBARA", "LEASE HOLD", "17", "NAKAWA", "ISMAIL ROAD, NAKAWA", "01/11/2020", "948,000", "(948,000)", "(1,896,000)"], ["GR4/39746", "SUPERFINE INDUSTRIES LTD", "LEASE HOLD", "NULL", "NAKAWA", "BANDALI RISE", "01/01/2018", "297,000", "(2,877,930)", "(3,174,930)"], ["GR4/39742", "ALFRED NNAM", "LEASE HOLD", "12", "NAKAWA", "MALT STREET PORTBELL", "01/05/2021", "1,220,000", "(12,200,000)", "(13,420,000)"], ["GR4/3972", "GEORGE W. MAYANJA", "LEASE HOLD", "19", "NAKAWA", "MBUYA CLOSE", "01/05/2010", "185,000", "(2,960,000)", "(3,145,000)"], ["GR4/39711", "DENIS TUGUME", "LEASE HOLD", "29-31", "NAKAWA", "LUTHULI RISE", "01/01/2019", "235,000", "(2,820,000)", "(3,055,000)"], ["GR4/39689", "DENIS TUGUME", "LEASE HOLD", "29-31", "NAKAWA", "LUTHULI RISE", "01/01/2019", "235,000", "(1,900,000)", "(2,135,000)"], ["GR4/39679", "MASH INVESTMENTS LIMITED", "LEASE HOLD", "67", "NAKAWA", "MUGAVU RD", "01/06/2014", "381,000", "(2,462,822)", "(2,843,822)"], ["GR4/3930", "LEOCADIA KABIBI NKUSI & ALPHONSE NKUSI", "LEASE HOLD", "2113", "NAKAWA", "LUZIRA", "01/03/2006", "60,000", "(1,200,000)", "(1,260,000)"], ["GR4/3910", "MARTIN NAMWANZA", "LEASE HOLD", "28", "NAKAWA", "MARTYRS GARDEN", "01/06/2006", "75,000", "(1,500,000)", "(1,575,000)"], ["GR4/3903", "HENRY GODFREY BYARUHANGA", "LEASE HOLD", "96A", "NAKAWA", "OLD KIIRA ROAD", "01/06/2012", "80,000", "560,000", "640,000"], ["GR4/3899", "ROBINAH RUBIMBWA", "LEASE HOLD", "BLK 7 A4", "NAKAWA", "LUTHULI RISE", "01/11/2005", "230,000", "-", "230,000"], ["GR4/3898", "ELLY KARUHANGA", "LEASE HOLD", "1A", "NAKAWA", "MIZINDALO ROAD BUGOLOBI", "01/01/2015", "15,000", "(660,000)", "(675,000)"], ["GR4/3884", "MAUDA TUSINGWIRE KARYEIJA", "LEASE HOLD", "6", "NAKAWA", "MAST BEND BUGOLOBI", "31/12/2020", "1,262,000", "(7,569,800)", "(8,831,800)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 46, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "45", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 46, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/3869", "AGNES EVANS KITUI", "LEASE HOLD", "139", "NAKAWA", "NTINDA", "01/11/2009", "60,000", "(1,123,978)", "(1,183,978)"], ["GR4/3868", "DAKTAR JOHN (LATE KIDEGA ROBINSON'S PROPERTY)", "LEASE HOLD", "137", "NAKAWA", "NTINDA", "01/03/2015", "120,000", "(1,800,000)", "(1,920,000)"], ["GR4/3847", "SUNG HWAN KIM", "LEASE HOLD", "67 - 75", "NAKAWA", "KATALIMA ROAD", "01/07/2007", "2,180,000", "(29,751,000)", "(31,931,000)"], ["GR4/3845", "NATIONAL HOUSING AND CONSTRUCTION CO. LTD.", "LEASE HOLD", "29-31 (64)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "200,000", "(5,200,000)", "(5,400,000)"], ["GR4/3836", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "29-31 (101)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "200,000", "(3,400,000)", "(3,600,000)"], ["GR4/3835", "GEDEON TINYINONDI", "LEASE HOLD", "15", "NAKAWA", "MARTYRS CRESECENT", "01/11/2008", "280,000", "(4,191,750)", "(4,471,750)"], ["GR4/3834", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "25-27 (2)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "195,000", "(2,925,000)", "(3,120,000)"], ["GR4/3833", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "29-31 (19)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "200,000", "(5,005,267)", "(5,205,267)"], ["GR4/3832", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "29-31 (95)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "200,000", "(5,005,267)", "(5,205,267)"], ["GR4/3831", "NATIONAL HOUSING & CONSTRUCTION CO. LTD", "LEASE HOLD", "29-31 (42)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "200,000", "(3,000,000)", "(3,200,000)"], ["GR4/3829", "NATIONAL HOUSING & CONSTRUCTION CO. LTD.", "LEASE HOLD", "29-31 (5)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "200,000", "(3,915,895)", "(4,115,895)"], ["GR4/3828", "NATIONAL HOUSING & CONSTRUCTION CO. LTD", "LEASE HOLD", "29-31 (27)", "NAKAWA", "LUTHULI RISE", "01/05/2009", "195,000", "(3,315,000)", "(3,510,000)"], ["GR4/3818", "MS. YONASANI KANYOMOZI", "LEASE HOLD", "12", "NAKAWA", "CHARLES LWANGA ROAD", "01/07/2010", "180,000", "(1,862,140)", "(2,042,140)"], ["GR4/3811", "JOAN AKELLO", "LEASE HOLD", "NULL", "NAKAWA", "MARTYRS GARDENS", "01/01/2003", "75,000", "(1,725,000)", "(1,800,000)"], ["GR4/3810", "VIKESH DAWDA", "LEASE HOLD", "23", "NAKAWA", "MARTYRS GARDENS NTINDA", "01/04/2010", "50,000", "(50,000)", "-"], ["GR4/3775", "SHIRAZ MEGHANI", "LEASE HOLD", "66", "NAKAWA", "FACTORY ROAD", "01/12/2007", "750,000", "(11,775,000)", "(12,525,000)"], ["GR4/3754", "FRANCIS KAKUMBA", "LEASE HOLD", "11", "NAKAWA", "COMMERCIAL LANE NTINDA", "01/04/2012", "50,000", "(1,700,000)", "(1,750,000)"], ["GR4/3743", "KAKWEMEIRE ATANASIUS", "LEASE HOLD", "87 BLK3 A 8", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,308,000)", "(3,538,000)"], ["GR4/3736", "WINFRED GAHWERRA", "LEASE HOLD", "15", "NAKAWA", "MARTYRS WAY", "01/06/2005", "50,000", "211,550", "261,550"], ["GR4/3719", "MARGARET KASIKO MWENDE", "LEASE HOLD", "M642", "NAKAWA", "MBUYA", "01/04/2005", "92,000", "(92,000)", "-"], ["GR4/3714", "HOONA KAB & J. HOONA", "LEASE HOLD", "29-31 BLK2D8", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(2,990,000)", "(3,220,000)"], ["GR4/3708", "EQUATOR PROPERTIES LIMITED", "LEASE HOLD", "UNIT15 M447A", "NAKAWA", "BUGOLOBI FLATS", "01/05/2008", "65,000", "(969,000)", "(1,034,000)"], ["GR4/3707", "EQUATOR PROPERTIES", "LEASE HOLD", "UNIT13M447A", "NAKAWA", "BUGOLOBI FLATS", "01/05/2008", "65,000", "", "(1,198,333)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 47, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 47, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "LIMITED", "", "", "", "", "", "", "(1,133,333)", ""], ["GR4/36089", "GLADYS ALELE OPIO", "LEASE HOLD", "29-31 BLK2D3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,497,500)", "(3,727,500)"], ["GR4/36067", "MONDAY GEREVAZIO SSEKYONDWA", "LEASE HOLD", "13 AND 40", "NAKAWA", "FACTORY ROAD", "01/09/2014", "340,000", "(5,780,000)", "(6,120,000)"], ["GR4/36062", "SEKARAN VELLASAMY & SEKARAN MARY", "LEASE HOLD", "2", "NAKAWA", "MUVULE LANE NTINDA", "01/04/2009", "1,418,000", "(4,091,229)", "(5,509,229)"], ["GR4/36044", "JUSTINE ANDREW GUMU OYEK-GIU", "LEASE HOLD", "50", "NAKAWA", "KATALE ROAD NAGURU", "01/01/2009", "371,000", "726,530", "1,097,530"], ["GR4/36039", "GLADYS ALELE OPIO", "LEASE HOLD", "BLK 2UNIT B3", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(33,771,103)", "(34,001,103)"], ["GR4/36011", "MR & MRS MULUMBA", "LEASE HOLD", "29-31 BLK3A7", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(2,382,570)", "(2,612,570)"], ["GR4/3591", "KAMPALA ARCHDIOCESE", "LEASE HOLD", "1198 BLK 243", "NAKAWA", "BIINA LUZIRA", "01/03/2013", "117,000", "(1,755,000)", "(1,872,000)"], ["GR4/3586", "JOYCE KABACAAKI", "LEASE HOLD", "37", "NAKAWA", "NTINDA AVENUE", "01/07/2007", "70,000", "709,007", "779,007"], ["GR4/3557", "M/S UGANDA TANNERY & LEATHER FINISHING FACTORY", "LEASE HOLD", "2", "NAKAWA", "LUZIRA ROAD", "01/11/2002", "300,000", "(4,740,000)", "(5,040,000)"], ["GR4/3546", "SOCIETY OF THE SACRED HEART SISTERS", "LEASE HOLD", "1A - 2A", "NAKAWA", "MBUYA HILL CLOSE", "01/03/2003", "455,000", "(4,362,648)", "(4,817,648)"], ["GR4/3527", "ANGELA BEZA", "LEASE HOLD", "29-31 BLK3A6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,749,500)", "(3,979,500)"], ["GR4/3525", "WASHEIBA", "LEASE HOLD", "29-31 BLK2D6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,938,000)", "(4,168,000)"], ["GR4/3473", "ENKORE & P. NKORE", "LEASE HOLD", "BLK 2UNIT B1", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(4,330,000)", "(4,560,000)"], ["GR4/3452", "A. BAZAARE, S. KAIJUKA & F. NYAKANA", "LEASE HOLD", "11", "NAKAWA", "MARTYRS CRESCENT NTINDA", "01/04/2004", "4,500", "315,011", "319,511"], ["GR4/3387", "GODFREY BANANA", "LEASE HOLD", "29-31 BLK2B5", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/3383", "GODWIN N.K. KAKAMA", "LEASE HOLD", "BLK 9B4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(1)", "(230,001)"], ["GR4/3343", "WILLIAM WYCLIFFE RWETSIBA", "LEASE HOLD", "15", "NAKAWA", "MBUYA ROAD", "01/02/2013", "160,000", "(1,645,000)", "(1,805,000)"], ["GR4/3329", "ENID MUTESI", "LEASE HOLD", "BLK IUNIT C6", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/3319", "BYARUGABA & TUBENAMUKAMA", "LEASE HOLD", "BLK 7 D7", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,010,254)", "(4,240,254)"], ["GR4/3310", "MARGARET BARUNGI", "LEASE HOLD", "4", "NAKAWA", "NAGURU CLOSE", "01/04/2000", "75,000", "(652,054)", "(727,054)"], ["GR4/3296", "KIRABO KAGE KAGIMIRE", "LEASE HOLD", "29-31 BLK2B5", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/3284", "EDWARD KARIBWENDE", "LEASE HOLD", "BLK IUNIT C1", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "", "(4,370,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 48, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "47", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 48, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "(4,140,000)", "", null, null, null, null, null, null, null], ["GR4/3280", "DIDAS MBONIGABA", "LEASE HOLD", "BLK 2UNIT A5", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(2,315,550)", "(2,545,550)"], ["GR4/3231", "NATIONAL HOUSING AND CONSTRUCTION CORPORATION", "LEASE HOLD", "M.597", "NAKAWA", "BUGOLOBI", "01/05/2012", "5,200,000", "(72,800,000)", "(78,000,000)"], ["GR4/3225", "NSUBUGA NALIMA LLILIAN", "LEASE HOLD", "96C", "NAKAWA", "OLD KIRA ROAD", "01/06/2002", "80,000", "(1,752,000)", "(1,832,000)"], ["GR4/3217", "ONYANGO PATRICK", "LEASE HOLD", "29-31 BLK2D1", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(1,161,795)", "(1,391,795)"], ["GR4/3209", "EDWARD A. ORYANG", "LEASE HOLD", "28", "NAKAWA", "LAKE DRIVE LUZIRA", "01/11/2013", "224,000", "(4,304,000)", "(4,528,000)"], ["GR4/3176", "BYOMUHANGI", "LEASE HOLD", "BLK 9 C4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/3157", "DEUS K. BYAMUGISHA", "LEASE HOLD", "BLK 1UNIT A7", "NAKAWA", "LUTHULI RISE", "01/05/2008", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/3124", "JUDY ADOKO", "LEASE HOLD", "21-31 BLK6B3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(4,017,250)", "(4,247,250)"], ["GR4/3108", "GRACE TOMUKUNDE", "LEASE HOLD", "BLK IUNIT A5", "NAKAWA", "LUTHULI RISE", "01/05/2008", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/3100", "JUSTUS KYABAHWA", "LEASE HOLD", "BLK1UNIT A1", "NAKAWA", "LUTHULI RISE", "01/05/2008", "230,000", "(4,010,254)", "(4,240,254)"], ["GR4/3065", "PANCON ENGINEERS LTD", "LEASE HOLD", "M.555", "NAKAWA", "BANDA NAKAWA INDUSTRIAL. A", "01/06/1997", "300,000", "(11,598,665)", "(11,898,665)"], ["GR4/3062", "JACKIE K. MUHANGI", "LEASE HOLD", "29-31 BLK3B1", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,898,800)", "(4,128,800)"], ["GR4/3054", "MUSTAPHA TUMWESIGYE", "LEASE HOLD", "9", "NAKAWA", "SERUNKUMA CLOSE", "01/06/2014", "425,000", "(8,646,540)", "(9,071,540)"], ["GR4/3034", "RICHARD FREDRICK KAMULI", "LEASE HOLD", "14", "NAKAWA", "KATAZAMITI ROAD KISWA", "01/01/2018", "803,000", "(1,060,940)", "(1,863,940)"], ["GR4/3026", "JOHNY PATRICK BARENZI", "LEASE HOLD", "5", "NAKAWA", "MUDEKA ROAD KISWA", "01/06/2011", "400,000", "(6,000,000)", "(6,400,000)"], ["GR4/3010", "MATANO KADAWA & WINNIE MATANO", "LEASE HOLD", "M447A UNIT6", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,220,000)", "(3,450,000)"], ["GR4/3008", "AKYAIRE FRED", "LEASE HOLD", "BLK 7 D 8", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "229,998", "459,998"], ["GR4/2995", "FLORENCE M.K MMUGASHA", "LEASE HOLD", "BLOCK 9 A5", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "460,000", "690,000"], ["GR4/2992", "BANYU GEORGE", "LEASE HOLD", "29-31 BLK2B7", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,985,000)", "(4,215,000)"], ["GR4/2988", "MARY BOGERE", "LEASE HOLD", "15", "NAKAWA", "KATAZAMITI ROAD KISWA", "01/12/1989", "200", "415,130", "415,330"], ["GR4/2986", "BALUKU MUKASA BINERO", "LEASE HOLD", "66B", "NAKAWA", "LAKE DRIVE", "01/12/2006", "90,000", "(1,180,000)", "(1,270,000)"], ["GR4/2963", "SYLVIA KAMANZI", "LEASE HOLD", "29-31 BLK3A4", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,450,000)", "(3,680,000)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 49, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "48", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 49, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["GR4/2931", "PRUDENTIAL INVESTMENTS LIMITED", "LEASE HOLD", "4", "NAKAWA", "BANDA LINK", "01/12/2005", "2,752,000", "(12,583,000)", "(15,335,000)"], ["GR4/2902", "A. RUZINDANA", "LEASE HOLD", "16", "NAKAWA", "TUCKER CRESCENT", "01/06/2008", "1,050,000", "(7,412,764)", "(8,462,764)"], ["GR4/2299", "AHIMBISIBWE", "LEASE HOLD", "BLK IUNIT C5", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "(4,140,000)", "(4,370,000)"], ["GR4/2279", "JOEL M R KASWARRA", "LEASE HOLD", "BLOCK 8 D3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,025,000)", "(3,255,000)"], ["GR4/2206", "B. TUMUSINGIZE & M. NANYUNJA", "LEASE HOLD", "BLK IUNIT D6", "NAKAWA", "LUTHULI RISE", "01/05/2009", "230,000", "-", "(230,000)"], ["GR4/2179", "JOHN CHARLES OCHOLA", "LEASE HOLD", "11", "NAKAWA", "PLANTATION MPANGA", "01/08/2007", "240,000", "(2,259,600)", "(2,499,600)"], ["GR4/2145", "HOSEA BAGONZA NDURU", "LEASE HOLD", "29-31 BLK3A2", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(1,610,000)", "(1,840,000)"], ["GR4/2121", "SAMUEL KIGOZI", "LEASE HOLD", "33", "NAKAWA", "NAGURU EAST ROAD", "01/01/2015", "300,000", "(4,170,000)", "(4,470,000)"], ["GR4/2112", "RONALD MALCOLM KASOZI", "LEASE HOLD", "BLK 7 C8", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(3,440,613)", "(3,670,613)"], ["GR4/2055", "MWANJE HARUNA MOSES AND OTHERS", "LEASE HOLD", "34", "NAKAWA", "KATAZAMITI ROAD KISWA", "01/06/2006", "50,000", "305,091", "355,091"], ["GR4/2049", "ANNE GAMURORWA", "LEASE HOLD", "29-31 BLK3A3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "-", "230,000"], ["GR4/2043", "KARUGABA B AND TIBAMWENDA K", "LEASE HOLD", "10", "NAKAWA", "MUDEKA ROAD KISWA", "01/06/2006", "100,000", "(2,559,825)", "(2,659,825)"], ["GR4/2028", "MARGARET ACAYO", "LEASE HOLD", "BLK7 B3", "NAKAWA", "LUTHULI RISE", "01/05/2013", "230,000", "(2,282,500)", "(2,512,500)"], ["GR4/2004", "GIDAGUI GREEGORY MAFABI", "LEASE HOLD", "54", "NAKAWA", "BUTABIKA ROAD", "01/11/2008", "90,000", "(1,620,000)", "(1,710,000)"], ["GR4/1044", "MR.& MRS.BOMUKAMA", "LEASE HOLD", "2", "NAKAWA", "LUTHULI VIEW", "01/11/1995", "810,000", "(5,000,000)", "(5,810,000)"], ["GR3/39925", "PANTALEO BABINAGA AND ANNE BABINAGA", "LEASE HOLD", "224", "MAKINDYE", "KYADONDO BLOC K 262", "01/03/1988", "300", "100,811", "101,111"], ["GR3/39919", "METHUSERAN KAVUMA KEEYA SSALONGO", "LEASE HOLD", "824", "MAKINDYE", "KYADONDO BLOCK 7 AT KIBUYE", "01/10/1988", "200", "(30,926)", "(30,726)"], ["GR3/2372", "FARIDAH MBABAZI", "LEASE HOLD", "8", "MAKINDYE", "WABIGALO FOURTH CLOXE", "29/08/2014", "5,000", "(87,179)", "(82,179)"], ["GR1/730", "MR. ABDU BAKER MUKASA", "LEASE HOLD", "4", "CENTRAL", "KITANTE HILL LANE", "30/06/2003", "320,000", "(6,262,050)", "(6,582,050)"], ["GR1/704", "M. ALAM & MAQBUL ALAM", "LEASE HOLD", "6", "CENTRAL", "KINTU ROAD", "30/09/1956", "295,000", "(1,582,886)", "(1,877,886)"], ["GR1/535", "ISMAIL DABULE", "LEASE HOLD", "21", "CENTRAL", "KAMPALA ROAD", "14/12/2011", "460,000", "(4,400,000)", "(4,860,000)"], ["GR1/3934", "THE REGISTERED TRUSTEE S OF THE CHURCH OF CHRIST", "LEASE HOLD", "32B", "CENTRAL", "NYONYI GARDENS", "01/05/2000", "1,200,000", "(1,200,000)", "(2,400,000)"], ["GR1/3849", "WILLIAM KASOZI", "LEASE HOLD", "94D", "CENTRAL", "OLD KIRA ROAD", "01/05/2010", "47,000", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 50, "document_name": "KCCA Report of Auditor General 2021", "columns": ["GRT NO", "Name", "HOLDING", "Plot No", "Division name", "Street Name", "Date of expiry of the lease", "Annual Rate", "Oustanding Balance for FY 2020/21 as at 01/01/2021", "ACTUAL OUTSTANDING"], "type": "table"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Properties with expired leases", "page": 35, "level": 3}}, {"headings_1": {"content": "Appendix II: Implementation of the Approved Budget", "page": 19, "level": 3}}], "page": 50, "document_name": "KCCA Report of Auditor General 2021", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - 2", "Opinion - 3", "Basis of Opinion - 3", "Key Audit Matters - 3", " 1.0 Implementation of the approved budget - 3", " 2.0 Service delivery matters - 9", " 2.1 Absence of regulation for collection of revenue - 9", " 2.2 Un updated valuation lists of KCCA properties - 9", "Emphasis of Matter - 10", " 3.0 Management of domestic arrears - 10", " 3.1 Outstanding Long-term payables - 10", " 3.2 Outstanding domestic arrears - 10", "Other Matter - 11", "4.0 Engineering audit on selected projects Error! Bookmark not defined.", " 5.0 Properties with expired leases - 11", " 6.0 Nugatory expenditure of - UGX 7,813,808,755 due to delayed Handover of site - 11", "Other Information - 12", "Management Responsibilities for the Financial Statements - 12", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 12", "Other Reporting Responsibilities - 13", "Compliance with Legislation - 13", " 7.0 Failure to manage Inventory using GFMIS - 14", " 8.0 Non- remittance of statutory deductions - 14"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/KCCA Report of Auditor General 2022.chunks.json b/reports/Chunks/KCCA Report of Auditor General 2022.chunks.json deleted file mode 100644 index 70938fb491866bb5048a7224c5a75a586c32285f..0000000000000000000000000000000000000000 --- a/reports/Chunks/KCCA Report of Auditor General 2022.chunks.json +++ /dev/null @@ -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": "KCCA Report of Auditor General 2022", "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": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2022 \nTable of Contents \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "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 KAMPALA CAPITAL CITY AUTHORITY", "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 KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}]], "page": 1, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**Bn**", "Billion"], ["**ICT**", "Information Communication Technology"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IFMS**", "Integrated Financial Management System"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**KCCA**", "Kampala Capital City Authority"], ["**LGs**", "Local Governments"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**Mn**", "Million"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**NTR**", "Non-Tax Revenue"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**PS/ST**", "Permanent Secretary/Secretary to Treasury"], ["**PPDA**", "Public Procurement and Disposal of Assets"], ["**TI**", "Treasury Instructions,"], ["**UGX**", "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 3, "document_name": "KCCA Report of Auditor General 2022", "columns": ["ACRONYM", "MEANING"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}], "page": 4, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "OF KAMPALA CAPITAL CITY AUTHORITY FOR THE YEAR ENDED 30 TH JUNE, 2022 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 1}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}], "page": 4, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kampala Capital City Authority (KCCA), which comprise the statement of financial position as at 30 th June 2022, the Statement of financial performance, Statement of changes in Equity and statement of cash flows, together with the notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as at 30 th June 2022 and its financial performance and cash flows for the period then ended, in accordance with the Public Finance Management Act, 2015, as amended, KCCA Act 2010 and International Public Sector Accounting Standards (IPSAS). \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Authority in accordance with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B), 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. \nKey Audit Matter \nactivities, service delivery and credibility of the budget. Against this background, budget performance was considered a key audit area during the office-wide planning. I reviewed documents such as work plans, performance reports, conducted interviews and physical inspections to arrive at my findings. \nKampala Capital City Authority is mandated to facilitate delivering of quality services to the people in Uganda\u2019s Capital, City-Kampala. \nThe entity had an approved budget of UGX.316,890,424,758, of which UGX.316,676,584,628 was warranted. The entity\u2019s key deliverables for the financial year under review were;", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS", "page": 4, "level": 1}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table: Showing key deliverables for KCCA for the year", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": [["1", "134937", "Human Resource Development and organizational restructuring", "85,422,751,932", "26.61%"], ["2", "040680", "Urban Road Construction", "53,004,148,872", "42.86%"], ["3", "134940", "Communications and Relations strategies Public", "29,544,878,033", "52.06%"], ["4", "070808", "Secondary (Wage) Education Services", "20,880,694,976", "57.65%"], ["5", "090801", "Policies, development Laws and strategy", "18,544,312,297", "63.24%"], ["", "", "**Total**", "**207,396,786,110**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Output", "Details", "Budget (UGX) \u201c000\u201d", "Cumulative % share of the total approved budget"], "type": "table"}}, {"content": "I reviewed the implementation of the approved 2021/2022 budget by the entity and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["1.1", "**Revenue Performance** of GoU receipts** to the approved budget, the entity was supposed to receive UGX.316.89Bn, out of which UGX.316.67Bn was warranted, resulting in a shortfall of UGX.0.22Bn. The shortfall represents 0.07% of the approved budget. further noted that the entity did not seek a revision of its budget and the work plan as provided for by section 17 (3) of the PFMA 2015. I funds that were not warranted were meant for the implementation of the following activities, which were never implemented. **No Out- put** **Activity** 1 134940 Ex-Gratia **Budget Amount (UGX)** 100,400,000 **Purpose** for other Retired and Serving Public servants for Local Government 2 134940 Pension 113,440,000 \uf0b7 was meant to provide pay ex- gratia for public servants. \uf0b7 were meant to pay Pension for Local Government Workers **Total** 213,840,000** **Performance** According The", "I advised the Accounting Officer to always liaise with MoFPED during implementation to ensure that GoU funds are released as planned."]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "KCCA Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["Accounting Officer explained that management would continue to engage MoFPED so that all funds are released as planned/appropriated by Parliament. The", ""], ["1.2 **Utilisation of warrants** of the total warrants of UGX.313.67Bn received during the financial year, UGX.303.11Bn was spent by the entity resulting in an unspent balance of UGX.13.56Bn representing an absorption level of 95.7%. The unspent funds were swept back to the consolidated fund as required by the PFMA. funds that were not absorbed were meant for the following activities, which were subsequently partially or not implemented at all. **No Out-put Activity Amount (UGX)** 1,734,049,44 6 Payment of general staff salaries for primary teachers 80703- 080703 Primary Health Care Services (Wages) 70808- Secondary Education Services (Wage) Payment general salaries secondary teachers of staff for 3,164,311,47 8 **Reason** of the Delayed recruitme nt health workers by Health Service Commissio n Delayed recruitme nt teachers by the Education Service Commissio n of **Total** 4,898,360,9 24** a result of failure to absorb funds, the Authority has always had excess funds in these areas, which negates the purpose of budgeting Accounting Officer explained that the responsibility for recruitment, deployment and other human resource management functions, except payroll management for secondary school teachers and staff, rests with the Ministry of Education & Sports (MoES). The Ministry delayed recruiting teachers, which caused the challenge of budget absorption. However, the recruitment process, and the challenge will be resolved soon. the Ministry has initiated addition, KCCA has the budget, and the structure for Health facilities structure needed a review to recruit more staff. KCCA submitted a request for a new structure for health units under KCCA to the Ministries of Health and 1 2 Out The As The In", "advised the Accounting Officer to liaise with the Ministry of education and Sports and the Ministry of health to expedite the recruitment of primary school head teachers; secondary school teachers, and health workers in order to enhance the Authority\u2019s funds absorption and service delivery in these areas. I"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 6, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Recommendation"], "type": "table"}}, {"content": [["", "Public Service. This process took a lot of time to complete, and when the approval was made in February 2022, KCCA submitted a request for recruitment of 42 health workers and concluded.", ""], ["1.3", "could not assess the implementation of all the forty-six (46) outputs worth UGX.316,676,584,628 with 137 activities since they were not fully quantified. was also not provided with the individual Directorate\u2019s work plans to confirm the quantification of outputs. Accounting Officer explained that this was addressed in the FY 2022/2023 and the individual Directorate work plans of FY 2021/2022. I I **Implementation of outputs and activities** The", "I advised the Accounting Officer to always ensure that activities and outputs are quantified to enable Performance measurement."]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 7, "document_name": "KCCA Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "1.4", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 7, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], "page": 7, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "I undertook procedures to establish whether activities were undertaken in a timely manner, were of expected quality and quantity, and if citizens were getting the expected services. In addition, I assessed if the works/services were delivered at reasonable costs. Below is a summary of my observations, details of which have been provided as Appendix I.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], "page": 7, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["1", "Completed Phase- 1renovation of a classroom block at Munyonyo", "500,000", "\uf0b7 At the time of inspection, the renovated area had already developed cracks at the wall and floor.", "\uf0b7 The anticipated services from the Admin block will not be achieved due to increasing cracks that could lead to the collapse of the building."], ["2", "Removed asbestos sheets and renovated 24 classrooms at Kololo SS (Phase 2)", "541,566", "\uf0b7 At the time of inspection, the construction of the 24-classroom block was incomplete, and the classes were not in use. \uf0b7 The other operational classes were not replaced with iron sheets; asbestos was still in existence.", "\uf0b7 The anticipated benefit of replacing all classes with iron sheets the students from danger caused by asbestos may not be achieved that prevent"], ["3", "Renovated a classroom block at Uganda School for the Deaf- Ntinda the auspices PIFUD (100% complete) under of", "6,000", "\uf0b7 Although management had painted the classes, the roofs of the classes were leaking and therefore subjecting the paint to damage", "\uf0b7 The anticipated benefit of providing better ambience to the classes may be short- lived since most of the classes painted were leaking and damaging the work already done"], ["4", "Completed renovation works at Luzira C/U Primary School with a donation by the", "68,987", "\uf0b7 At the time on of inspection 7 th November 2022, all painted areas had", "\uf0b7 The objective of providing face lift to the classes may not be not have been fully met."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], "page": 7, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Activity details", "Total expenditur e \u201c000\u201d (UGX)", "Summary findings of", "Conclusion service delivery regarding"], "type": "table"}}, {"content": [["", "schools' Netherlands friends in", "", "faded because of applying only one coating.", ""], ["5", "Construction of Kiswa Health centre Phase I works.", "1,565,397", "\uf0b7 At the time of inspection phase1- works of casting the floor, poles, double shafts and block work purported to have been completed were not yet complete", "months \uf0b7 The anticipated benefit of utilising the facility after the nine contract provided in the agreement for provision of maternity may not be achieved."], ["6", "Mapped and House Numbers Issued", "120,000", "\uf0b7 At the time of audit, the mapping of all houses had not been completed", "\uf0b7 The anticipated benefit of easy identification of houses for billing for property rates and ground rent which generate revenue for the authority, may not be achieved soon."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], "page": 8, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Activity details", "Total expenditur e \u201c000\u201d (UGX)", "Summary findings of", "Conclusion service delivery regarding"], "type": "table"}}, {"content": [["", "schools' Netherlands friends in", "", "faded because of applying only one coating.", ""], ["5", "Construction of Kiswa Health centre Phase I works.", "1,565,397", "\uf0b7 At the time of inspection phase1- works of casting the floor, poles, double shafts and block work purported to have been completed were not yet complete", "months \uf0b7 The anticipated benefit of utilising the facility after the nine contract provided in the agreement for provision of maternity may not be achieved."], ["6", "Mapped and House Numbers Issued", "120,000", "\uf0b7 At the time of audit, the mapping of all houses had not been completed", "\uf0b7 The anticipated benefit of easy identification of houses for billing for property rates and ground rent which generate revenue for the authority, may not be achieved soon."], ["7", "93 newly appointed staff with minutes from PSC issued appointment letters", "436,456", "\uf0b7 Recruitment of new staff had not been completed", "\uf0b7 The anticipated benefit of providing teaching services may not be achieved soon"], ["8", "Completed Phase 1 construction of MTN Phillip Omondi stadium.", "4,100,000", "\uf0b7 At the time of inspection, the phase- 1 purported to be complete had not been completed, activities such as the structural works, columns, slab, stairs and foundation were not complete.", "\uf0b7 The the stadium for use to support the club may not be achieved soon due to delayed contract revisions and slow works completion of"], ["9", "Procured 39 office chairs, 14 tables and 5 desks", "2,140,000", "\uf0b7 At the time audit the chairs had not been delivered", "\uf0b7 The anticipated benefit of utilizing the chairs and tables may not be achieved soon \uf0b7"], ["10", "Procurement of Road Maintenance equipment.", "547,789", "\uf0b7 At the time the of 5 collectors been to the inspection, garbage had distributed divisions. not \uf0b7 The procurement for the 5 tractor trailers and 20 skip containers had not been completed", "\uf0b7 The anticipated benefit of utilising the garbage collectors for transportation of garbage may not be realised soon. \uf0b7 The anticipated benefit of utilizing the 5 tractor trailers and 20 skip containers for cleaning the city will not be achieved soon"], ["11", "of and 7 5 for emergency services Procurement ambulances motorcycles provision medical contract awarded.", "3,706,210", "the time of inspection, the ambulances had not yet been distributed to respective divisions of the city the \uf0b7 At", "\uf0b7 Delayed distribution of the ambulances results in a delay in the utilisation of the vehicles by patients"], ["12", "The procurement and Signalization of 30 Junctions and the construction of the Traffic Control centre under JICA finalized", "3,798,000", "\uf0b7 At the time of inspection, the procurement of the 30 Junctions and construction of Traffic Control centre under JICA had not been finalized.", "\uf0b7 Delayed installation of the traffic control centres is likely to delay the improvement of traffic management in the City."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], "page": 8, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Activity details", "Total expenditur e \u201c000\u201d (UGX)", "Summary findings of", "Conclusion service delivery regarding"], "type": "table"}}, {"content": "The Accounting Officer pledged to take remedial action as and when funds become available. \nI advised the Accounting Officer to expedite the procurement processes such as the revision of Philip Omondi contract, prioritize key activities such as replacing leaking iron sheets in schools and ensure that procured items are distributed on time for efficient and effective service delivery. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}, [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}], [{"headings_0": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Table: Showing key deliverables for KCCA for the year", "page": 5, "level": 2}}]], "page": 9, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Management of Public land", "metadata": {"headings": [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], "page": 9, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Section 45 of the Public Finance and Management Act (PFMA), 2015 (as amended) requires the Accounting Officers to manage the land under their custody. Public land management is the process by which public land resources are properly utilised. Paragraph 16.13.11 of the Treasury Instructions, 2017 requires that a government entity be considered to have control over land only when it has the title. \nThe current financial reporting framework requires Land to be recognized as Non- produced assets in the statement of financial position (effective 2014) for all reporting entities on both Modified accrual and accrual basis of Accounting. The framework further requires land procured prior to 2014, and where the value cannot be ascertained to be recorded in the memorandum statement to the financial statements. \nI observed that Ministries, Departments and Agencies (MDAs), and Local Governments (LGs) have challenges with regard to planning and budgeting, protecting, reporting, utilization and disposal of Public Land. These challenges include; inadequate record keeping, non-compliance to recognition and measurement criteria, loss of entity control due to encroachment and encumbrances, and lack of land titles, among others. These have negatively affected the quality of financial statements and hampered service delivery and fulfilment of entity mandates. \nDocuments, such as; Laws and Regulations, approved strategic plans, policy statements, budgets, Financial Statements, Asset Registers, Court case files and correspondences, Land titles and lease files, were reviewed. In addition, I interacted with entity management and discussed public land management issues. Furthermore, I physically inspected some of the pieces of land owned by the entities.", "metadata": {"headings": [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}]], "page": 9, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**4.4.1 2.2**", "16.6.1 of the Treasury Instructions, 2017 requires the Accounting officer to maintain an electronic or manual register. Furthermore, Instruction 10.12.4 of the Treasury Instructions, 2017 requires all fixed assets acquired to be captured in the fixed asset module of the Government Financial Management Information System (GFMIS)-IFMS. noted that out of the 242 pieces of land measuring approximately 184.818 hectares held, 194 pieces of titled land measuring approximately 147.755 hectares were I **Maintenance of land Register** Instruction", "advised the Accounting Officer to always ensure that all fixed assets acquired by the Authority are captured in the GFMIS Asset module, and the system is updated annually. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], "page": 9, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["recorded in the entity land/assets register. I further noted that the 242 pieces of land measuring approximately 184.818 hectares we\u2019re not recorded in the GFMIS fixed asset module, thus affecting the accuracy of the non- produced assets in the financial statements. incomplete recording of land in the land register affects the entity\u2019s ability to track and monitor all its land and misstatement of the non-produced asset in the statement of financial statements. Accounting Officer explained that effective FY 2022/23, management is using the GFMIS asset module in the IFMS system, and the update was ongoing and would take care of all the assets as advised. The The", "", null], ["**4.4.2 2.3**", "16.13.12 of the Treasury Instructions, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. noted that out of the two hundred forty-two (242) pieces of land measuring approximately 184.818 hectares held, 24 pieces measuring approximately 36.79 hectares (19.6%) valued at UGX.34,664,788,600 had encumbrances in the form of encroachment by the local population. hinder management\u2019s ability to utilize the land and pose a risk of loss of land. Accounting Officer explained that the Authority had no control over matters before Courts of Law, but once the court pronounces itself in management's favour, the Authority would take proper control over the land. I **Encumbrance on Public Land** Instruction Encumbrances The", "advised the Accounting Officer to keep track of the court proceedings to resolve all forms of encumbrances in order to ensure uninterrupted utilization of land for service delivery I"], ["**4.4.3 2.4**", "49 (c) of the Land Act, Cap 227, requires that Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. noted that out of the 184 pieces of land measuring approximately 184.818 hectares the entity held, forty-eight (48) pieces of land measuring approximately 37.755 hectares (20%) did not have land titles. of Land titles may result in encroachment, disputes and loss of public land. response, the Accounting Officer explained that management continued to engage the key stakeholders that support acquiring land titles, especially the Ministry of Lands Housing and Urban Development (MLHUD), and Buganda Land Board, among others, to expedite the process and had submitted a good number of files to the MLHUD pending titling. I **Titling and Transfer** Section Lack In", "advised the Accounting Officer to continue engaging the relevant stakeholders, especially MoLHUD and Buganda Land Board, to ensure that the remaining forty-eight (48) pieces of land are titled. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], "page": 10, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["recorded in the entity land/assets register. I further noted that the 242 pieces of land measuring approximately 184.818 hectares we\u2019re not recorded in the GFMIS fixed asset module, thus affecting the accuracy of the non- produced assets in the financial statements. incomplete recording of land in the land register affects the entity\u2019s ability to track and monitor all its land and misstatement of the non-produced asset in the statement of financial statements. Accounting Officer explained that effective FY 2022/23, management is using the GFMIS asset module in the IFMS system, and the update was ongoing and would take care of all the assets as advised. The The", "", null], ["**4.4.2 2.3**", "16.13.12 of the Treasury Instructions, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. noted that out of the two hundred forty-two (242) pieces of land measuring approximately 184.818 hectares held, 24 pieces measuring approximately 36.79 hectares (19.6%) valued at UGX.34,664,788,600 had encumbrances in the form of encroachment by the local population. hinder management\u2019s ability to utilize the land and pose a risk of loss of land. Accounting Officer explained that the Authority had no control over matters before Courts of Law, but once the court pronounces itself in management's favour, the Authority would take proper control over the land. I **Encumbrance on Public Land** Instruction Encumbrances The", "advised the Accounting Officer to keep track of the court proceedings to resolve all forms of encumbrances in order to ensure uninterrupted utilization of land for service delivery I"], ["**4.4.3 2.4**", "49 (c) of the Land Act, Cap 227, requires that Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. noted that out of the 184 pieces of land measuring approximately 184.818 hectares the entity held, forty-eight (48) pieces of land measuring approximately 37.755 hectares (20%) did not have land titles. of Land titles may result in encroachment, disputes and loss of public land. response, the Accounting Officer explained that management continued to engage the key stakeholders that support acquiring land titles, especially the Ministry of Lands Housing and Urban Development (MLHUD), and Buganda Land Board, among others, to expedite the process and had submitted a good number of files to the MLHUD pending titling. I **Titling and Transfer** Section Lack In", "advised the Accounting Officer to continue engaging the relevant stakeholders, especially MoLHUD and Buganda Land Board, to ensure that the remaining forty-eight (48) pieces of land are titled. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], "page": 10, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "Emphasis of Matter \nWithout qualifying my opinion, I would like to draw the readers\u2019 attention to the following matters, which have been disclosed in Notes 10, 12 and 15 of the financial statements of the Authority; \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}, [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management of Public land", "page": 9, "level": 1}}, {"headings_1": {"content": "Delivery of services from implemented activities", "page": 7, "level": 1}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Management of Domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Public land", "page": 9, "level": 1}}], "page": 11, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "3.1", "metadata": {"headings": [{"headings_0": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Public land", "page": 9, "level": 1}}], "page": 11, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "metadata": {"headings": [{"headings_0": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}], "page": 11, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "I noted that the Authority had a long-term liability of UGX.42,570,448,999 on its balance sheet that arose from a development credit agreement entered into on 12 th August 1991 between IDA and KCCA on behalf of Government for the improvement of waste management in the city, production of up-to-date Kampala maps and strengthening of the financial and personnel management systems and services. \nThis loan has never been serviced, and the outstanding balance of UGX.42,570,488,999 has remained on the KCCA books as an obligation pending clearance even though the Authority does not have the capacity to settle this obligation and the chance of repaying this liability is very remote. \nLong outstanding receivables overstate the entity's Payables, misleading the users of the financial statements. \nThe Accounting Officer stated that the Accountant General had been engaged for the last five (5) years with no conclusive response. \nI advised the Accounting Officer to continue following up on the matter with the Accountant General to have this debt written off. \n3.2", "metadata": {"headings": [{"headings_0": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}, [{"headings_0": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}], [{"headings_0": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}], [{"headings_0": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}], [{"headings_0": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}], [{"headings_0": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of Domestic arrears", "page": 11, "level": 1}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "metadata": {"headings": [{"headings_0": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}, {"headings_1": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}], "page": 11, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Section 21(2) of the Public Finance Management Act 2015 states that a vote shall not take any credit from any local company or body unless it has no unpaid domestic arrears from debts in the previous financial year, and it has the capacity to pay the expenditure from the approved estimates as appropriated by parliament for that financial year. Further, Paragraph 10.9.17 of the Treasury Instructions, 2017 states, an Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year \ntaken care of in the multiyear planning. However, the risk of litigation continues to worry the Authority. \nI advised the Accounting Officer to ensure that all major works, especially multi-year projects, are allocated sufficient funds to avoid arrears which attract interest on delayed/late payments. \n3.3", "metadata": {"headings": [{"headings_0": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}, {"headings_1": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}, [{"headings_0": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}, {"headings_1": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}], [{"headings_0": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}, {"headings_1": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}], [{"headings_0": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}, {"headings_1": {"content": "Outstanding Long-term Payables: UGX.42,570,488,999", "page": 11, "level": 1}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Non- remittance of statutory deductions", "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], "page": 12, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Paragraph 10.23.1 of the Treasury Instructions 2017 states that Statutory deductions from public officers, where applicable, shall be effected through the payroll and remitted promptly to the respective institutions. Such statutory deductions include Pay as You Earn (PAYE), Local Service Tax (LST), NSSF contributions, and workers\u2019 unions' contributions. \nI noted that by the end of the financial year, KCCA made statutory deductions amounting to UGX.4,107,020,986, which had not been remitted to the respective institutions, as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}, [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["1", "PAYE", "2,597,162,249", "URA"], ["2", "WHT", "17,211,198", "URA"], ["3", "NSSF contributions", "1,492,647,539", "NSSF"], ["", "**Total**", "**4,107,020,986**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], "page": 12, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Details", "Amount UGX", "Beneficiary Institution"], "type": "table"}}, {"content": "Non-remittance of statutory deductions is contrary to the law and exposes the Authority to fines and penalties. In addition, the unremitted NSSF contributions may negatively affect the employees' livelihoods on retirement. The Accounting Officer explained that management was constrained with the budget to process these outstanding statutory payments but was engaging government to allocate additional funding. In addition, the bulk of the outstanding PAYE and NSSF was related to the June 2022 remittance, which has since been paid. The NSSF for casuals which were not remitted for the most part of the year was caused by delayed registration, with the NSSF part of those have been registered and now paid. Arrangements have been made for the remaining unregistered casual in collaboration with NSSF, and the remittance will be made thereafter. was responsible for nominating a Project Coordinator acceptable to the Bank for the day-to-day management of the project and constituting a Project Implementation Team (PIT) comprising a Civil Engineer, a Procurement expert, an Accountant, an Environmentalist, and a socio-Economist. I noted that the project had delays in commencement due to some factors, such as delays in obtaining necessary project approvals and lengthy procurement processes that involved obtaining the Bank no objection and contracts committee approval before advertisement was done. As a result, the project was declared effective upon signing a loan agreement on 11 th May 2021, eleven (11) months after the intended effectiveness date. Delays in commencing the projects have led to low absorption of funds and non- implementation of planned activities, which have affected the project's overall performance. The Accounting Officer stated that the project approval process involved other stakeholders, including the Ministry of Finance and the office of the Attorney General, which are beyond KCCA's control. To mitigate the delays after signing the Financing Agreement, however, KCCA secured no objection from the Bank through the MoFPED to conduct an advance procurement for both the supervising consultancy and actual works. In addition, the delay in the procurement was also caused by the impact of the Covid 19 at the beginning of the project implementation period. However, the project has now taken good strides where 4 out of the five lots of works contracts have been signed and commencement letters issued to begin in early December 2022. Other related projects and sub-projects are also in advanced stages; generally, the project is now on schedule. I advised the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}, [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}], [{"headings_0": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, {"headings_1": {"content": "Outstanding domestic arrears: UGX.24,986,987,210", "page": 11, "level": 1}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Implementation of the Youth livelihood Programme (YLP)", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}], "page": 14, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Chapter 6 of the programme document states that youth groups should repay the loan within one year from receipt of the funds, and thereafter, all un refunded amounts attract a service fee of 5% to cater for inflation. Otherwise, the loan should not exceed three years. \nI noted that since the programmes inception, UGX.4,628,647,280 was disbursed to various youth groups in the five divisions of Kampala; however, only UGX.1,046,738,620 has been recovered, representing a recovery rate of 22%. I further noted that some groups have never made any repayment to the tune of UGX.1,291,719,451 \nFailure to recover funds from the beneficiary groups may lead to the non- achievement of the intended objectives of the revolving fund. This may be attributable to management's lack of commitment to ensure the programmes success.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}], [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "The Accounting Officer explained that KCCA was committed to follow-up on repayments through; regular monitoring, issuing demand notices and ensuring recovery of funds; however, most groups were affected by COVID-19, but KCCA was working with the leadership of the groups to reschedule the repayments. In addition, low recovery had also been majorly due to mismanagement of funds by the beneficiaries. However, Police has been involved, and some arrests have been made, although the current guidelines and laws are not favorable. For example, those arrested cannot spend more than 48 hours in the police cells. Furthermore, the prosecutions have also had their challenges because of gaps in the guidelines from the Ministry of Gender, so KCCA have brought this to the attention of the mother Ministry/MoGLSD. \nTherefore, no collections were made during the year, although the Authority, in the FYR 2019/2020, collected UGX.3,502,864,732 before the court ruling that halted collecting these fees. \nFailure to develop and approve regulations on outdoor advertising rates has led to a loss of revenue that would have been collected and used to deliver services to the citizens. \nThe Accounting Officer explained that a draft Outdoor Advertising Ordinance was prepared with the input of the relevant KCCA technical staff and was presented to the City Executive Committee (CEC), which made their input and thereafter tabled the draft Ordinance to the Authority Council. Council referred the draft to a select committee of Councilors for their detailed review, after which it will be tabled again to the Council for its consideration. \nI advised the Accounting Officer to fast-track the approval process of the draft Advertising Ordinance to enable the Authority collect revenue from Outdoor Advertising.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}, [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}], [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}], [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}], [{"headings_0": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}, {"headings_1": {"content": "Non- remittance of statutory deductions", "page": 12, "level": 1}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "8.0 Human Resource Management", "metadata": {"headings": [{"headings_0": {"content": "8.0 Human Resource Management", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}], "page": 15, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "8.1", "metadata": {"headings": [{"headings_0": {"content": "8.0 Human Resource Management", "page": 15, "level": 1}}, {"headings_1": {"content": "Implementation of the Youth livelihood Programme (YLP)", "page": 14, "level": 1}}], "page": 15, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Vacant positions in the Authority", "metadata": {"headings": [{"headings_0": {"content": "Vacant positions in the Authority", "page": 15, "level": 1}}, {"headings_1": {"content": "8.0 Human Resource Management", "page": 15, "level": 1}}], "page": 15, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "I reviewed the Authority\u2019s organizational structure and noted that out of the approved 1,454 posts, only 825 (56.7%) are filled, leaving 629 posts vacant, representing a staffing gap of 43.3%. The unfilled positions included key personnel in the Authority, such as Manager Fleet and Transport logistics, Manager Human Resource operations, Manager Education Services and Director Engineering and Technical Services, among others. \nLack of key staff in the Organisation affects the performance and overall achievement of the Authority\u2019s goals and objectives, and this negatively affects the level of public service delivery. In addition, the existing staff members may be overworked, leading to demotivation and probable staff turnover. \nThe Accounting Officer explained that the process of staff recruitment by the Commissions had taken considerable time, and several stakeholders are involved. However, a progress has been made since 2018, and the number of permanent staff has increased by 33% from 558 to 830 staff. Management had made submissions to the Commission to fill some of the vacant critical positions, including recruitment of Senior positions, in line with the Budget allocations.", "metadata": {"headings": [{"headings_0": {"content": "Vacant positions in the Authority", "page": 15, "level": 1}}, {"headings_1": {"content": "8.0 Human Resource Management", "page": 15, "level": 1}}, [{"headings_0": {"content": "Vacant positions in the Authority", "page": 15, "level": 1}}, {"headings_1": {"content": "8.0 Human Resource Management", "page": 15, "level": 1}}], [{"headings_0": {"content": "Vacant positions in the Authority", "page": 15, "level": 1}}, {"headings_1": {"content": "8.0 Human Resource Management", "page": 15, "level": 1}}]], "page": 15, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "9.0 Management of Schools", "metadata": {"headings": [{"headings_0": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}, {"headings_1": {"content": "Vacant positions in the Authority", "page": 15, "level": 1}}], "page": 16, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "9.1", "metadata": {"headings": [{"headings_0": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}, {"headings_1": {"content": "Vacant positions in the Authority", "page": 15, "level": 1}}], "page": 16, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Operation of unlicensed and unregistered schools", "metadata": {"headings": [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], "page": 16, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Section 32(1) of the Education (Pre-primary, primary and post-primary) Act, 2008 requires any person, community or Organisation before the operation of a new school to obtain permission in form of a provisional license for two years. Furthermore, Section 34 states that if, after two school years, the Permanent Secretary, Chief Administrative Officer or Town Clerk is satisfied that the school provisionally licensed has met all the conditions set in the Act, such a school will be registered. I reviewed the status of licensing and registration of schools in Kampala and noted the following; Only 865 out of 1,927 schools were registered with KCCA representing 45%, while 928 schools were not registered and licensed, representing 48%. The balance of 134 schools were provisionally licensed. The provisional licenses for 102 out of the 134 schools had expired (exceeded the two years in operation) and had not been renewed, implying that the schools were operating illegally. I further noted that except for the schools which were issued closure notices as far back as 2018 but are still operating, other schools had never been issued closure notices by KCCA. The above inactions affected service delivery, and the education service standards in the city schools are at risk of declining to worrying levels. The Accounting Officer explained that the challenges are; Schools begin operating before they apply to be licensed and the activity of surveying communities to identify unlicensed schools is intensive, and the rate at which schools are mushrooming beats institutional capacity in terms of available resources. In addition, schools are licensed provisionally for two years and are licensed if they meet 100% of the basic requirements and minimum standards after two years or are put on an improvement plan. The Authority communicated to all unlicensed schools not to open come 2023, and the responsible Directorate is procuring two dedicated vehicles to improve management capacity. In the absence of the City Public Accounts Committee, the recommendations of the Internal Audit department, Auditor General and other investigation agencies may not be reviewed and implemented. Under the circumstances, I cannot confirm whether the City's corporate governance structures are adequate and well-functioning. The Accounting Officer explained that the matter was before council, and names for the PAC membership were proposed and recommended by the City Executive committee to Council, but only one member was pending approval of the Council as vetting was completed. I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}, [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, {"headings_1": {"content": "9.0 Management of Schools", "page": 16, "level": 1}}]], "page": 16, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "metadata": {"headings": [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], "page": 17, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "In 2013 KCCA started implementing the 10-year Kampala physical development plan recommendations from the consultancy report. The report indicated activity timeliness for short-term (10 years) accomplishments scheduled to end in 2022, as well as long-term accomplishments per development plan III and vision 2040. The short-term activities included; establishing a strong Transport Unit (TU), relocating the main taxi stages (Old and new taxi park) away from the City Centre and protecting and preserving Kampala\u2019s non-degraded wetlands beyond currently urbanized built areas in their natural state, among others. \nI noted that it is the final year (expiry of the ten years) of implementing the Consultancy recommendations on KPDP. However, management has not prepared an implementation and evaluation report to evaluate performance. \nIn the absence of the implementation report, I could not confirm the extent of implementation of the planned activities and the achievement of the intended goals and objectives. \nThe Accounting Officer indicated that the report to the effect would be in place by the end of FYR 2022/23. \nappears 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 Responsibilities for the Financial Statements \nUnder 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 Kampala Capital City Authority (KCCA). \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 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 Authority's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the authority's financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}, [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}], [{"headings_0": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, {"headings_1": {"content": "Operation of unlicensed and unregistered schools", "page": 16, "level": 1}}]], "page": 17, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "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'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 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 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 ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}]], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "type": "list"}}, {"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's internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "type": "list"}}, {"content": "- Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 18, "document_name": "KCCA Report of Auditor General 2022", "type": "list"}}, {"content": "uncertainty exists related to events or conditions that may cast significant doubt on the Authority's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's 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's report. However, future events or conditions may cause the Authority to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 19, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- 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's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 19, "document_name": "KCCA Report of Auditor General 2022", "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. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and, where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are, therefore, the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matter raised in compliance with the 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. operations and services. One of the key programmes of NDP III 2020/21-2024/25 is D i g i tal Transformation, in which Government of Uganda, aims to increase Information, Communication Technology (ICT) penetration and use of digital services for enhancing social and economic development. As a result of the national prioritization of ICT, I undertook a thematic audit covering three financial years\u2019 expenditure (2019/20 to 2021/22) to scrutinize the management of IT Investments across Government. The overall objective was to assess whether the IT investments in Government are strategically aligned, managed appropriately and focused on achieving the NDP III objective. The procedures undertaken covered: planning and budgeting; procurement, utilization, maintenance and disposal of IT systems; governance; and financial reporting. For 2021/2022, the entity budgeted for UGX.2,6000,000 to acquire and implement IT systems and equipment and received UGX.2,200,000,000. A review of ICT", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}]], "page": 19, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**11.1**", "**Disposal and Decommissioning of ICT Assets** Paragraph 15.11.1 of the TIs, 2017, PPDA Act, 2003 (as amended) and PPDA Regulations 2014, together with the PFMA, 2015 require MDAs and LGs to efficiently and transparently dispose assets as recommended. However, I noted; Several IT equipment were recommended for disposal by board of survey report but were not disposed off. **ii.** All IT systems were decommissioned following procedures for data protection as required. The Accounting Officer explained that KCCA had also concluded the Board of Survey exercise, and the obsolete assets, including ICT equipment, have been identified for disposal, and the process is soon to commence. **i.**", "advised the Accounting Officer to expedite the process of disposing of the ICT equipment, per the Board of survey recommendation. I"], ["**11.2**", "**ICT Governance** governance entails leadership, structures, and processes that enable an organization to make decisions to ensure that its IT sustains and extends its strategies and objectives. However, a review of the ICT governance structure of the entity revealed that; **i.** There were no specific structures that steer and oversee ICT implementation at the entity. **ii.** The entity had an approved IT staff structure in line with the ICT prioritisation in NDP III. **iii.** The entity had filled only 20 (61%) out of the 33 positions of the ICT staff establishment, leaving 13 positions (39%) vacant; however, all the existing IT staff have the required qualifications. **iv.** There was no business continuity plan contrary to Section 4.6 of the National Information Security Policy 2014. IT", "advised the Accounting Officer to expedite the process of constituting the ICT Steering Committee and institute governance policies to manage ICT investments in consultation with other stakeholders effectively. I"]], "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 20, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["The absence of ICT governance structures hampers the formulation of appropriate ICT policies, strategies and real- time upgrades of ICT interventions. In addition, it may lead to the misalignment of IT investments with the overall entity's strategic objectives. Accounting Officer explained that the Steering Committee was in the process of being constituted. In addition, the business Continuity Planning (BCP) Assessment was completed in December 2020 by a Consultant (PwC). The procurement process for the new service provider has been concluded and is now ready for award. The", "", null], ["**11. 3**", "**Manual/Off-System Statements** **Preparation of Financial** entity did not acquire any system improve accountability and reporting, and I noted that the entity was preparing financial statements manually without any system. to a result, financial statements are prone to errors due to human intervention and manipulation. Accounting Officer explained that the entity prepares two sets of Accounts, i.e. Modified cash and historical cost /accrual basis. However, Accountant General uses the IFMS, but historical cost/ accrual were manually prepared. The As The", "advised the Accounting Officer to acquire an appropriate system for the preparation of financial statements on historical cost since it\u2019s the recommended basis of accounting. I"]], "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}, {"headings_1": {"content": "10.2 Failure to prepare implementation report for Kampala Physical Development Plan (KPDP)", "page": 17, "level": 1}}], "page": 21, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "12.0 Management of Public Land", "metadata": {"headings": [{"headings_0": {"content": "12.0 Management of Public Land", "page": 21, "level": 1}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}], "page": 21, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": [["**4.4.4 12.1 4.4.5**", "16.13.12 of the Treasury Instructions, 2017 requires that to control an asset, a government entity usually be the predominant user of the asset. noted that out of the 242 pieces of land measuring approximately 184.818 hectares held, 3 pieces of land measuring approximately 1.71 hectares (1%) valued at UGX.9,073,395,190 hectares were not utilized by the entity at the time of audit. Un-utilized land is susceptible to encroachment. Accounting Officer explained that management was committed to securing vacant land and the process for leasing these properties was ongoing; however, proper due diligence had to be conducted before a lease out of the property, which explains a bit of the delay. I **Utilisation Land for Delivery of Service** Instruction The", "advised the Accounting Officer to expedite the due diligence process to enable leasing out the vacant land for use. I"], ["**4.4.6 12.2 4.4.7**", "**Irregularities in Management of Leased Land** 6 of the Land Regulations, 2004 requires a lease offer made by a Board or the Commission to communicate the offer stating the terms and conditions of the offer conditioned upon payment of fees and other charges, in full Regulation", "advised the Accounting Officer to strengthen internal controls surrounding lease management I"]], "metadata": {"headings": [{"headings_0": {"content": "12.0 Management of Public Land", "page": 21, "level": 1}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}], "page": 21, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No.", "Observation", "Recommendation"], "type": "table"}}, {"content": [["or by instalment. A review of the lease file and MOUs held by the Authority revealed the following; \uf0b7 Two leases for land measuring 0.602 hectares had expired at the time of carrying out this Audit; \uf0b7 \uf0b7 One piece of land measuring 0.455 hectares leased out had not been developed as per the conditions of the lease agreement. Out of the lease rentals of UGX.1.5bn expected in the period under review, the entity only received UGX.620m (41%) hence an under collection of UGX.880m. \uf0b7 No leases for land were renewed without payment of ground rent arrears or development of land as per the lease agreement. potentially lead to loss of revenue and public land. in lease management processes could Accounting Officer explained that all leased properties are subjected to compliance through physical planning, and no extension is approved without a compliance report; however, its normal business for leases to expire; the leasee had complained of encroachment, and management is handling . in regard to lease revenue collection, efforts are being enhanced. Irregularities The", "and ensure that proper lease agreements with clear terms are signed with prospective lessees."]], "metadata": {"headings": [{"headings_0": {"content": "12.0 Management of Public Land", "page": 21, "level": 1}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 18, "level": 1}}], "page": 22, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No.", "Observation"], "type": "table"}}, {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "metadata": {"headings": [{"headings_0": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}, {"headings_1": {"content": "12.0 Management of Public Land", "page": 21, "level": 1}}], "page": 22, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "I reviewed the approved PDM budget allocation for the FYR 2021/2022 and noted that KCCA had an approved budget of UGX.1,556,280,000; out of this, the Authority received UGX.1,537,621,295 (98%) as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}, {"headings_1": {"content": "12.0 Management of Public Land", "page": 21, "level": 1}}], "page": 22, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["1", "Revolving fund", "0", "0", "0"], ["2", "Administrative costs", "19,800,000", "19,800,000", "0"], ["3", "Gadgets and tools", "990,000,000", "971,341,295", "18,658,705"], ["4", "Staff costs", "546,480,000", "546,480,000", "0"], ["", "**Total**", "**1,556,280,000**", "**1,537,621,295**", "**18,658,705**"]], "metadata": {"headings": [{"headings_0": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}, {"headings_1": {"content": "12.0 Management of Public Land", "page": 21, "level": 1}}], "page": 22, "document_name": "KCCA Report of Auditor General 2022", "columns": ["S N", "Purpose", "Budgeted (UGX) amount", "Released (UGX) amount", "Variance (UGX)"], "type": "table"}}, {"content": "13.2 Absorption of funds", "metadata": {"headings": [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, {"headings_1": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}], "page": 23, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "I noted that out of the total receipts of UGX.1,537,621,295, UGX.373,611,052 was spent, representing an absorption level of 24.3%, leaving UGX.1,164,010,243 unspent by the year-end.", "metadata": {"headings": [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, {"headings_1": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}], "page": 23, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Revolving fund", "0", "0", "0", "0", "0"], ["Administrative costs", "19,800,000", "19,800,000", "19,800,000", "0", "100"], ["Gadgets and tools", "990,000,000", "971,341,295", "353,811,052", "617,530,243", "36"], ["Staff costs", "546,480,000", "546,480,000", "0", "546,480,000", "0"], ["**Total**", "**1,556,280,00 0**", "**1,537,621,29 5**", "**373,611,05 2**", "**1,164,010,24 3**", ""]], "metadata": {"headings": [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, {"headings_1": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}], "page": 23, "document_name": "KCCA Report of Auditor General 2022", "columns": ["Category", "Approved Estimate (A) (UGX billions)", "Release (B) (UGX billions)", "Expenditure (C) (UGX billions)", "Unspent (B-C) billions) (UGX", "% Absorptio n"], "type": "table"}}, {"content": "Under absorption of funds results in delayed or non-implementation of the budgeted activities. It also leads to the delayed achievement of the programme goal of total financial inclusion for all Ugandans. \nThe Accounting Officer explained that the beneficiary SACCOs had not been formed at the end of FY2021/22 because the PDM Secretariat had not yet provided guidelines. \nI advised the Accounting Officer to ensure that all funds are absorbed as per the work plan and, in future, ensure that preliminary activities such as the formation of SACCOs are undertaken before receipt of funds.", "metadata": {"headings": [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, {"headings_1": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}, [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, {"headings_1": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}], [{"headings_0": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, {"headings_1": {"content": "13.0 Parish Development Model (PDM) 13.1 Budget performance", "page": 22, "level": 1}}]], "page": 23, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, {"headings_1": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}], "page": 23, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Guideline 3.6.1(c) of the step-by-step guide for rolling out the PDM at the community level issued in May 2022 by the PDM secretariat requires that the funds should be channeled directly to beneficiary PDM SACCO\u2019s accounts. \nMoFPED did not release funds to the Authority for the beneficiary PDM SACCO accounts. Delays in establishing the SACCOs caused the non-release of funds to the SACCOs, which affected the commencement of the implementation of the revolving fund.", "metadata": {"headings": [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, {"headings_1": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, {"headings_1": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}]], "page": 23, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Transfer of funds to PDM SACCO", "**PDM Guidelines by Secretariat** - Funds should go direct to PDM SACCO accounts in commercial banks **Guidance by PSST** - Funds to be sent to entity General Fund Accounts"], ["Recruitment of Parish Model Chiefs", "KCCA recruited Assistant Ward Administrators for Parish Model on three months contract, which expired on 30 th September 2022, contrary to the recommended three-year contract."]], "metadata": {"headings": [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, {"headings_1": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}], "page": 24, "document_name": "KCCA Report of Auditor General 2022", "columns": ["Subject/Area", "Areas of Contradiction"], "type": "table"}}, {"content": "Contradictory guidance to implementers of PDM causes disharmony and impairs/curtails coordination in implementing PDM activities which will negatively affect the progress of activities. \nThe Accounting Officer took note of the audit observation. \nI advised the Accounting Officer to liaise with the PDM secretariat and review the various guidelines issued and harmonize guidance given to implementers of PDM activities.", "metadata": {"headings": [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, {"headings_1": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}, [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, {"headings_1": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}], [{"headings_0": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, {"headings_1": {"content": "13.2 Absorption of funds", "page": 23, "level": 1}}]], "page": 24, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "14.0 Court Awards and Compensations", "metadata": {"headings": [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}], "page": 24, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "In 2016, government decentralized the payment/retirement of court awards from the Ministry of Justice and Constitutional Affairs (MOLG) to the Ministries, Departments, Agencies, Local governments and State Enterprises (MDALS) responsible for causing the obligations. The decentralization of court awards and compensation was adopted to curb the accumulation of arrears arising from court awards and compensation, starting with obligations for the financial year 2016/2017. However, my preliminary findings indicate that some MDALS\u2019s still accumulate arrears from court awards even after decentralizing the payment/retirement of court awards. \nI undertook an assessment to identify risks causing the accumulation of court awards and compensation arrears in government. My initial findings pointed to issues such as; insufficient budget provisions, lack of criteria to guide payments, and lack of registers, among others. Based on the severity of the above risks, the OAG selected court awards and compensation as a focus area for the audit of selected entities for the financial year 2021/2022. \nFrom interviews conducted, management explained that the under-budgeting resulted from budget ceilings for domestic arrears set by the MoFPED during the planning and budgeting cycle. \nFailure to provide resources for the settlement of liabilities results in delayed settlement and further accumulation of interest on the outstanding debt. \nThe Accounting Officer pledged to liaise with the various stakeholders to ensure adequate resources are allocated for the settlement of outstanding liabilities. \nI await the outcome of the Accounting Officer\u2019s action to address the matter. \n14.2", "metadata": {"headings": [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}, [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}], [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}], [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}], [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}], [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}], [{"headings_0": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, {"headings_1": {"content": "13.3 Failure to transfer funds to the PDM SACCOs", "page": 23, "level": 1}}]], "page": 24, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Lack of criteria for management of Court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}, {"headings_1": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}], "page": 25, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "A policy guideline for compensation is an essential tool for a more rational prioritization and promotion of equal treatment and helps to explain decisions on cases that have been prioritised. \nI observed that Kampala Capital City Authority does not have formal criteria or guidelines to guide the settlement of court awards and compensations. Such guidelines would indicate priority aspects followed to guide the decision to settle an award, such as settlement criteria, payment/settlement plans, negotiations, first-in- first-out (FIFO), mandamus orders (certificate of orders), Human rights violation cases, public interest cases, and high-interest rate cases, among others. \nI further noted that the Authority paid cases without following documented criteria. Therefore, I could not confirm what criteria was being used to guide the settlement of court awards and compensations. \nThe Accounting Officer explained that the guidelines were to be developed and approved by management by the beginning of the next financial year, 2023/2024. \nI advised the Accounting Officer to expedite the process of developing formal guidelines to streamline court awards and compensation management and settlement.", "metadata": {"headings": [{"headings_0": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}, {"headings_1": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}, [{"headings_0": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}, {"headings_1": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}], [{"headings_0": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}, {"headings_1": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}], [{"headings_0": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}, {"headings_1": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}], [{"headings_0": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}, {"headings_1": {"content": "14.0 Court Awards and Compensations", "page": 24, "level": 1}}]], "page": 25, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "metadata": {"headings": [{"headings_0": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}, {"headings_1": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}], "page": 26, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Guideline 53 of the Budget Execution Circular for the FY 2021/2022 states that Accounting Officers are responsible for budgeting, management and payments of salaries, wages, pension, and gratuity under their votes to ensure that all Public Servants and Pensioners are paid by the 28 th day of every month in line with Government Policy. \nI noted that during the year, KCCA budgeted UGX.12,303,859,965 for payment of pension and gratuity for the financial year 2021/2022; however, a review of the closing balance of the pension and gratuity arrears revealed that the entity had an unpaid pension and gratuity arrears of UGX.14,211,023,505. \nThis implies that there was an under budgeting to a tune of UGX.1,907,163,540 as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}, {"headings_1": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}, [{"headings_0": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}, {"headings_1": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}], [{"headings_0": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}, {"headings_1": {"content": "Lack of criteria for management of Court awards and compensations", "page": 25, "level": 1}}]], "page": 26, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table: Showing over/under budgeting for Pension expenditure", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing over/under budgeting for Pension expenditure", "page": 26, "level": 2}}, {"headings_1": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}], "page": 26, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": [["**Pension/Gratuity arrears**", "0", "0", "0"], ["**Pension for the year**", "7,394,692,355", "10,090,095,023", "2,695,402,668"], ["**Gratuity for the year**", "4,909,167,610", "4,120,928,482", "(788,239,128)"], ["**Total**", "**12,303,859,965**", "**14,211,023,505**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing over/under budgeting for Pension expenditure", "page": 26, "level": 2}}, {"headings_1": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}], "page": 26, "document_name": "KCCA Report of Auditor General 2022", "columns": ["Details", "Total Budget (UGX)", "Balance FY-2021 (UGX)", "Variance (UGX)"], "type": "table"}}, {"content": "Failure to budget for pension and gratuity exposes the entity to litigation risks. It encourages mischarging of funds appropriated by Parliament, which negatively affects the delivery of services and negates the purpose of budgeting. Additionally, non-payment of pension and gratuity affects the livelihood of retired civil servants. \nThe Accounting Officer explained that the planning for pensioners has often been done. However, in the period under review, there were more early retirements and death cases than anticipated, which resulted in increased pension payments, affecting the budget. In addition, the Authority has always requested the MoFPED for supplementary budget, and these requests have not been attended to timely many times, the releases from the MoFPED are based on historical figures, and this is usually insufficient", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing over/under budgeting for Pension expenditure", "page": 26, "level": 2}}, {"headings_1": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}, [{"headings_0": {"content": "Table: Showing over/under budgeting for Pension expenditure", "page": 26, "level": 2}}, {"headings_1": {"content": "15.1 Under budgeting for Pension liability: UGX.1,907,163,540", "page": 26, "level": 1}}]], "page": 26, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table showing absorption of Pension and gratuity funds", "metadata": {"headings": [{"headings_0": {"content": "Table showing absorption of Pension and gratuity funds", "page": 27, "level": 2}}, {"headings_1": {"content": "Table: Showing over/under budgeting for Pension expenditure", "page": 26, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": [[null, null, "**(C)** **billions)** **(UGX** 0", "**(B-C) billions)**", "", null], ["**Pension/Gratuity arrears**", null, null, null, "0", "0"], [null, "", "", "", null, ""], ["**Pension for the year**", "10,090,095,023", "9,746,193,724", "343,901,299", null, "97%"], ["**Gratuity for the year**", "4,120,928,482", "4,120,928,259", "0", null, "0"], ["**Total**", "**14,211,023,5 05**", "**13,867,121,983**", "**343,901,299**", null, "**97%**"], ["", null, "", "", null, ""]], "metadata": {"headings": [{"headings_0": {"content": "Table showing absorption of Pension and gratuity funds", "page": 27, "level": 2}}, {"headings_1": {"content": "Table: Showing over/under budgeting for Pension expenditure", "page": 26, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2022", "columns": ["Approved estimate (A) (UGX billions)", "Release/Warr ant (B) (UGX billions)", "Expenditure", "Unspent", "", "% Absorption"], "type": "table"}}, {"content": "(UGX", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 27, "level": 2}}, {"headings_1": {"content": "Table showing absorption of Pension and gratuity funds", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Under absorption of released funds results in non-payment of pensioners, which affects the well-being of the affected pensioners \nThe Accounting Officer explained that processing pensions requires verification and authentication from various external stakeholders, such as Administrator General for death, and NIRA for birth certificates which consumes time. In addition, there were cases of delays in the process of setting suppliers on the IFMS system. \nI advised the Accounting Officer to expedite the process of pension verification and setting up suppliers on IFMS to ensure that all pensioners are paid and on time.", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 27, "level": 2}}, {"headings_1": {"content": "Table showing absorption of Pension and gratuity funds", "page": 27, "level": 2}}, [{"headings_0": {"content": "(UGX", "page": 27, "level": 2}}, {"headings_1": {"content": "Table showing absorption of Pension and gratuity funds", "page": 27, "level": 2}}], [{"headings_0": {"content": "(UGX", "page": 27, "level": 2}}, {"headings_1": {"content": "Table showing absorption of Pension and gratuity funds", "page": 27, "level": 2}}]], "page": 27, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "15.3 Timely access to the pension payrolls", "metadata": {"headings": [{"headings_0": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}, {"headings_1": {"content": "(UGX", "page": 27, "level": 2}}], "page": 27, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months of the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately after the Letters of Administration are issued and/or the early retirement has been granted. \nI noted that thirty-two (32) pensioners were delayed accessing the pension payroll. The average delay was 119 days; some pensioners sometimes delayed for more than 300 days. Delayed access to the pension payroll denies retirees their pension and may result in unspent pension funds and accumulation of pension arrears.", "metadata": {"headings": [{"headings_0": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}, {"headings_1": {"content": "(UGX", "page": 27, "level": 2}}, [{"headings_0": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}, {"headings_1": {"content": "(UGX", "page": 27, "level": 2}}]], "page": 27, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "15.4 Payment of Pensioners without life certificates", "metadata": {"headings": [{"headings_0": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}, {"headings_1": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}], "page": 28, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Paragraph 6.8 of Establishment notice no 3 of 2020 issued by the Ministry of Public Service states that responsible Officers must ensure that all pensioners on the payroll annually fill out life certificates before effecting payment. In case the survivors are entitled to benefits in accordance with the law, this category of survivors should also produce death certificates, letters of administration, and an estate account certified by the bank. \nI reviewed the Authority\u2019s pensioners\u2019 personal files and noted that twenty-five (25) pensioners above the age of 75 had no updated life certificates on their files to confirm their existence and justification for pension payment. \nWithout these documents, I could not verify and confirm whether the Authority is paying bona fide pensioners. \nThe Accounting Officer explained that the Authority always undertakes verification of pensioners every year to ensure that life certificates are obtained, until 2019, when COVID-19 made it impossible to undertake verification of pensioners. However, in May 2022, KCCA started the process, and over 95% of the pensioners have been verified and obtained a life certificate. The remaining few that had challenges of movements and those not reached were being followed up. \nI advised the Accounting Officer to expedite the follow-up of all unverified pensioners and send/circulate reminders to enable them to file their updated life certificates with the Authority as soon as possible. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}, {"headings_1": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}, [{"headings_0": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}, {"headings_1": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}], [{"headings_0": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}, {"headings_1": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}], [{"headings_0": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}, {"headings_1": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}], [{"headings_0": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}, {"headings_1": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}], [{"headings_0": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}, {"headings_1": {"content": "15.3 Timely access to the pension payrolls", "page": 27, "level": 1}}]], "page": 28, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 28, "level": 1}}, {"headings_1": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}], "page": 28, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": "Kampala \n27 th December, 2022", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 28, "level": 1}}, {"headings_1": {"content": "15.4 Payment of Pensioners without life certificates", "page": 28, "level": 1}}], "page": 28, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Appendices Appendix I: Delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I: Delivery of services from implemented activities", "page": 29, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 28, "level": 1}}], "page": 29, "document_name": "KCCA Report of Auditor General 2022", "type": "heading"}}, {"content": [["1", "Completed Phase- 1renovation of a classroom block at Munyonyo", "500,000", "\uf0b7 At the time of area inspection, the renovated already developed cracks at the wall and floor. had", "Renovated wall developing cracks as the door", null], ["2", "Removed asbestos sheets and renovated 24 classrooms at Kololo SS (Phase 2)", "541,566", "\uf0b7 At the time of inspection, the construction of the 24-classroom block was not complete and the classes were not in use. \uf0b7 The other classes in use were not replaced with iron sheets. The classes still had the old asbestos roofing\u2019s.", "Kololo school still undergoing construction", "Kololo classes with asbestos still on the roof"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I: Delivery of services from implemented activities", "page": 29, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 28, "level": 1}}], "page": 29, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Activity inspected", "Total expenditure UGX \u201c000\u201d", "Summary of findings", "Pictorial evidence from Inspections", ""], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I: Delivery of services from implemented activities", "page": 29, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 28, "level": 1}}], "page": 29, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["3", "Renovated a classroom block at Uganda School for the Deaf- Ntinda under the auspices of PIFUD (100% complete", "6,000", "\uf0b7 the classes, Although management had painted the classes were leaking and hence damaging the painted walls.", "Ntinda school of the deaf painted but with leaking roof.", ""], ["", "Completed renovation works at Luzira C/U Primary School with a donation by the schools friends in Netherlands", "68,987", "\uf0b7 At time of inspection 7 th November 2022, all painted areas had lost color because of application of only one coating", "", ""], ["", "Construction of Kiswa Health centre Phase I works were 100% Completed", "1,565,397", "\uf0b7 At the time of inspection phase 1- works of casting the floor, poles, double shafts and block work purported to have been completed were not yet complete", "Kiswa health centre three first level without columns", "Partitioning wall, which is part of first phases have not been completed"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I: Delivery of services from implemented activities", "page": 29, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 28, "level": 1}}], "page": 30, "document_name": "KCCA Report of Auditor General 2022", "columns": ["No", "Activity inspected", "Total expenditure UGX \u201c000\u201d", "Summary of findings", "Pictorial evidence from Inspections", ""], "type": "table"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix I: Delivery of services from implemented activities", "page": 29, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 28, "level": 1}}], "page": 30, "document_name": "KCCA Report of Auditor General 2022", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table of Contents - ii", "List of Acronyms - iii", "Report of the Auditor General on the audit of financial statements of Kampala Capital City", "Authority for the year ended 30 th June, 2022 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", " 1.0 Implementation of the Approved Budget - 1", " 2.0 Management of Public land - 6", "Emphasis of Matter - 8", " 3.0 Management of Domestic arrears - 8", "Other matter - 9", " 4.0 Delayed commencement of the Kampala Rehabilitation Project - 9", " 5.0 Nugatory expenditure -Interest on delayed payments: UGX.94,811,339 - 10", " 6.0 Implementation of the Youth livelihood Programme (YLP) - 11", " 7.0 Delay to operationalise the 2019 outdoor advertising ordinance - 11", " 8.0 Human Resource Management - 12", " 9.0 Management of Schools - 13", " 10.0 Review of KCCA Mandate - 13", "Other Information - 14", "Management Responsibilities for the Financial Statements - 15", "Auditor's Responsibilities for the audit of the Financial Statements - 15", "Other Reporting Responsibilities - 16", "Report on the Audit of Compliance with Legislation - 16", " 11.0 Management of Information Technology (IT) Investments in Government - 16", " 12.0 Management of Public Land - 18", " 13.0 Parish Development Model (PDM) - 19", " 14.0 Court Awards and Compensations - 21", " 15.0 Management of Pension and Gratuity - 22"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Kaabong District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Kaabong District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index 3a9fe8bf33cdb728b6ddc76d20f0966f35831b15..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kaabong District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAABONG DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IH", "metadata": {"headings": [{"headings_0": {"content": "IH", "page": 1, "level": 2}}], "page": 1, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "IH", "page": 1, "level": 2}}, [{"headings_0": {"content": "IH", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kaabong 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": "IH", "page": 1, "level": 2}}], "page": 2, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Table Of CONtent...... \nii \nce ccccssssetssssessssesssssncscenssesvevevessscscavavasessecssssesessecevasensissvaveesscavevasscacscaveneucevavseseens List OF ACFONMYMS.........ccccessssssssssssesesescstecscevesesesescecssssavavasscscscssscsesesessecscavacscasvavacsesesatasesstetererestensecatens iii \nOPTINTION, \n1 \nssestast thatenensdshnunnmennnr on nenanennnttnnmnenesnnnsnasnnceteioy yoapnanonyta ene yconespocnactonennnty natmmnruancenentives poem case Cente \nBASIS FOR, OPINION \n1 \nsiissscsarnncassisitesndhiesiteensrsnceeneannnanns ge nunenencemannnsnnan eenanonnadnresenecemaceomenesenenieinaeaonnecen \nKEY AUDIT MATTERS \n1 \nnme nenn nennen nahen tintasnnnvenaumansnnceenensmuraunentonmemominncones \n1.0 Implementation of the Approved Budd eb \n1 \nvccscevssccnnesnssssciasinis ienies siveneeatacasentnianennenenneaneonnenee \n2.0: Management ef the Government Salary Payroll \n9 \nsucsiccsascsucssarcussnnsassesusccwuens nciatos aeicensiesnensds EMPHASIS OF MATTER. ......ccccsssssssesesesesssesscseseseesesssevasavasasssasseseseseasssscseavasasaseveeeeesesevaeseeeeessecieiceesees 11 \n3.0 \nChange in Accounting Treatment for Non-current Assets... Li \nOTHER MATTER 1.0... .cesesesesessesesesesesecesesessncacsnscesesesesesesesasasasasssassssssssasavavavavavaseseeeseaesassesesencseicacasetees 11 4.0 Implementation of Key Government Grants/ProgramMes .........ccecssseeeecseseseeeseeseseeees 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant.............eeeeee 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program. ..................... 16 4.3 Education Development Grant.......uesseesesensneseneenesnnnnnenennnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnennnnnnnnenn 18 \n44 Micro Scale IrrigeOn \n21 \naizsssacnssvencensamasuusnusxininisasiseststinietericiassdtbadninenrnnemenenccernnsnxinunmensasnrsnaesens \n4.5. \nUtilisation of Discretionary Development Equalization Grant (DDEG) USMID Grant....23 \n4.6 Transitional Development Ad Hoc Grant-Health \n25 \n......0.0.0.ccccccccssscescscsesescsesesceseseseseesereneecenss \nOTHER INFORMATION. 30 ........ccscsceesessseeesesscsesnenssesesesssenesescsesesevesesesesaseneasscsesesescstacscasaesavasasavaveeaeaventes \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...........c:cecsecsscesseseeees 30 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...................... 31 OTHER REPORTING RESPONSIBILITIES ........c.cccssssssssssssssececcsesecscsvesesesescsesescscsesacsecaceescsveceenesasees 32 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccceseeeesseeseeeseteteneeseees 22 \n5.0 Implementation of the Parish Development Model .............uueeenenenenenenennnnnennenn 32 \nList of Acronyms \n\\| Ac", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}, [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": 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{"headings_1": {"content": "IH", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "IH", "page": 1, "level": 2}}]], "page": 2, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Meaning Local", "metadata": {"headings": [{"headings_0": {"content": "Meaning Local", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 1}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_\\_\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "Meaning Local", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 1}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| DLG District", "metadata": {"headings": [{"headings_0": {"content": "| DLG District", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning Local", "page": 3, "level": 3}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Government _ a", "metadata": {"headings": [{"headings_0": {"content": "Government _ a", "page": 3, "level": 3}}, {"headings_1": {"content": "| DLG District", "page": 3, "level": 3}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_\\| i sf tee \\| GoU \nGovernment of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Government _ a", "page": 3, "level": 3}}, {"headings_1": {"content": "| DLG District", "page": 3, "level": 3}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| ___| |", "metadata": {"headings": [{"headings_0": {"content": "| ___| |", "page": 3, "level": 5}}, {"headings_1": {"content": "Government _ a", "page": 3, "level": 3}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| HEMS: Human Capital Management System \nICT Information and Communication \n=: iia Technology \\_ i sae \\| INTOSAI \n\\_\\_\\_\\| International Institutions ee ee Organization of Supreme Audit \naS", "metadata": {"headings": [{"headings_0": {"content": "| ___| |", "page": 3, "level": 5}}, {"headings_1": {"content": "Government _ a", "page": 3, "level": 3}}, [{"headings_0": {"content": "| ___| |", "page": 3, "level": 5}}, {"headings_1": {"content": "Government _ a", "page": 3, "level": 3}}], [{"headings_0": {"content": "| ___| |", "page": 3, "level": 5}}, {"headings_1": {"content": "Government _ a", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IPPS", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 1}}, {"headings_1": {"content": "| ___| |", "page": 3, "level": 5}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated Personnel and Payroll system \n\\| \\_ \\_", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 1}}, {"headings_1": {"content": "| ___| |", "page": 3, "level": 5}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 1}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 1}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| International Standards of Supreme Audit Institutions \\_ \nLGFAM \nLocal Government Financial and Accounting Manual, \n2007 \n\\|LGFAR and \\_ . Local Government Financial Accounting Manual, 2007 \na \n\\| \\|LGPPDA \nLocal Government Public Procurement and Disposal Authority \n\\_\\| \n\\| LLG \\| Lower Local Governments \nLocal Revenue \nMinistries, Departments and Agencies \n\\_\\| \nMinistry of Education \n\\| Mo \\| \\_ and Development \nMoFPED \\| Ministry of Finance, Planning Economic \nMoGLSD \nMinistry of Gender, Labour and Social Development \n\\_ \nMinistry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 1}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 1}}, [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 1}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 1}}], [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 1}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 1}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non-Tax Revenue Office the \nof Auditor General ara) \\| Program \n\\| \nBudgeting", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 1}}, [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "System _ __", "metadata": {"headings": [{"headings_0": {"content": "System _ __", "page": 3, "level": 5}}, {"headings_1": {"content": "National Audit Act", "page": 3, "level": 3}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nPayroll Consults Africa \nPayroll Deduction Management System ere ee \nProcurement & Disposal Unit \n\\| Public Finance Management Act \nDon Public Finance Management Regulations Public Procurement & Disposal of Public Assets Permanent Secretary / Secretary to Treasury \n\\| \nTreasury Single Account \n\\|", "metadata": {"headings": [{"headings_0": {"content": "System _ __", "page": 3, "level": 5}}, {"headings_1": {"content": "National Audit Act", "page": 3, "level": 3}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Treasury", "metadata": {"headings": [{"headings_0": {"content": "Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "System _ __", "page": 3, "level": 5}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sub Single", "metadata": {"headings": [{"headings_0": {"content": "Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "System _ __", "page": 3, "level": 5}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Account", "metadata": {"headings": [{"headings_0": {"content": "Account", "page": 3, "level": 1}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 1}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Uganda Banker's Association \n\u2014\\_\\_ \na Uganda C and. Lender\u2019s Association Consumer", "metadata": {"headings": [{"headings_0": {"content": "Account", "page": 3, "level": 1}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 1}}, [{"headings_0": {"content": "Account", "page": 3, "level": 1}}, {"headings_1": {"content": "Treasury", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "metadata": {"headings": [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}, {"headings_1": {"content": "Account", "page": 3, "level": 1}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| 7 Uganda Shilling \\|", "metadata": {"headings": [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}, {"headings_1": {"content": "Account", "page": 3, "level": 1}}], "page": 3, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ON THE", "metadata": {"headings": [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}], "page": 4, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL -- LOCAL \\_ \nFINANCIAL STATEMENTS OF KAABONG DISTRICT \nGOVERNMENT FOR THE YEAR ENDED 30'\"\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kaabong 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 Kaabong District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}, [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}], [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}], [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}]], "page": 4, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kaabong 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, Kaabong District had a budget of UGX. 24,217,506,700 out of which UGX. 22,112,960,294 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}, [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}], [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}], [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}], [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}], [{"headings_0": {"content": "ON THE", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program. for Results . 7", "page": 3, "level": 5}}]], "page": 4, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "cE", "metadata": {"headings": [{"headings_0": {"content": "cE", "page": 5, "level": 1}}, {"headings_1": {"content": "ON THE", "page": 4, "level": 2}}], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budget Warrants % age of \u201ewarrants \u2014 \nen \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "cE", "page": 5, "level": 1}}, {"headings_1": {"content": "ON THE", "page": 4, "level": 2}}], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "een BE", "metadata": {"headings": [{"headings_0": {"content": "een BE", "page": 5, "level": 2}}, {"headings_1": {"content": "cE", "page": 5, "level": 1}}], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGA N eee R S luxe. (B) Tn \n\\_ Recurrent (Wage) 12,554,290,772 12,554,290,772 100% [2 Recurrent (Non-wage \n4,604,872,275 4,583,910,901 99.59% \\|3\\_\\_\\| Development 7,058,344,000 4,974,758,621 70.48% \nOut of the total warrants of UGX. 22,112,960,294, I reviewed the utilisation of warrants worth UGX.18,727,922,922 (85%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "een BE", "page": 5, "level": 2}}, {"headings_1": {"content": "cE", "page": 5, "level": 1}}, [{"headings_0": {"content": "een BE", "page": 5, "level": 2}}, {"headings_1": {"content": "cE", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ERP Details", "metadata": {"headings": [{"headings_0": {"content": "ERP Details", "page": 5, "level": 4}}, {"headings_1": {"content": "een BE", "page": 5, "level": 2}}], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Actual expenditure Cumulative Actual Cumulative expenditure \n%age out of total", "metadata": {"headings": [{"headings_0": {"content": "ERP Details", "page": 5, "level": 4}}, {"headings_1": {"content": "een BE", "page": 5, "level": 2}}], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "warrants", "metadata": {"headings": [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Wage expenditure 12,035,082,874 \naaa iii \"10,035,082.874 \nDDEG (Non-USMID) 84,841,000 12,204,953,874 \nEducation grant - Former SFG \n474,914,797 12,679,868,671 \nTransitional Development Ad Hoc 400,000,000 13,079,868,671 59% t \nGrant- Health \nUgiFT (Uganda 90,193,103 13,170,061,774 Intergovernmental Fiscal \nTransfers Program) \n7 Micro-irrigation 314,480,112 13,484,541,886 \nWater Grant-Pipped water and 424,100,495 13,908,642,381 63% rural water and sanitation \nBelow are: my findings from the performance of revenues/warrants, -absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation 1.1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the district planned to collect local I advised the revenue of UGX.212,753,000. However, by the end of the year, UGX. Accounting Officer to 229,348,117 had been collected representing 108% performance. The institute measures summary is in the table below and the details are in appendix 1. \nthat foster comprehensive \nSource Approved budget Actual Variance budgeting for all Collections revenue sources. 1 \nTaxRevenues \\| \\| 67,500,000 10,016,554 \\| \n57,483,446 \nNon-Tax 145,253,000 171,864,671 (26,611,671) In addition the Revenues Accounting Officer \\|\\_\\| Total Revenue 212,753,000 229,348,117 (16,595,117) should obtain supplementary \nThe District over collected revenue from LST, administrative revenues approval from Council and miscellaneous revenue, which is commendable performance, to utilise this excess however, there may be an indication that the local revenue targets set revenue. \nwere low compared to the entity\u2019s revenue potential. Refer to appendix \n1. \nThe Accounting Officer explained that excess revenue arose from revenue sharing from Morungole sub county that has a game reserve. \n1.1.2 Performance of GOU warrants \nThe District had an approved budget of UGX. 20,684,747,818 to I advised the implement the various programmes, out of which UGX. 20,565,342,721 Accounting Officer to was warranted resulting in a shortfall of UGX. 119,405 097 representing roll \nover the 99% performance. unimplemented activities \nfor The performance of warrants for each of the programmes is shown in the implementation in the table below; subsequent period. Programme Approved Warrants %age \nBudget (UGX) (UGX) perfor \nmance \n\u201cCommunity 2,682,415 2,682,365 \"100% \\| \nMobilisation and \nMind-set Change \nF Development 543,533,203 543,533,203 100% \nPlan \nImplementation \n\u2018No~ + Observation Recommendation 9] \nSustainable \\| ~ 815,667,877 815,667,876 Urbanisation \nAnd Housing \n10 Transformation", "metadata": {"headings": [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}, [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}], [{"headings_0": {"content": "warrants", "page": 5, "level": 2}}, {"headings_1": {"content": "ERP Details", "page": 5, "level": 4}}]], "page": 5, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "lee", "metadata": {"headings": [{"headings_0": {"content": "lee", "page": 7, "level": 3}}, {"headings_1": {"content": "warrants", "page": 5, "level": 2}}], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "lee", "page": 7, "level": 3}}, {"headings_1": {"content": "warrants", "page": 5, "level": 2}}], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "metadata": {"headings": [{"headings_0": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}, {"headings_1": {"content": "lee", "page": 7, "level": 3}}], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The UGX. 119,405,097 that was not warranted was meant for the activities detailed in Appendix 2, which were either partially or not implemented at all. \nThe Accounting Officer explained that the funds that were not warranted, were not availed to the District under GOU, which was beyond the control of the District. The Affected activities had been rolled over for", "metadata": {"headings": [{"headings_0": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}, {"headings_1": {"content": "lee", "page": 7, "level": 3}}, [{"headings_0": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}, {"headings_1": {"content": "lee", "page": 7, "level": 3}}]], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation to the subsequent financial year.", "metadata": {"headings": [{"headings_0": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}, {"headings_1": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.1.3 Performance of external assistance \nThe District had an approved budget for external assistance of UGX. I \nadvised the 3,320,005,882 from the various programmes out of which UGX. Accounting Officer to 1,355,825,891 was warranted resulting in a shortfall of UGX. always engage the 1,964,179,991 representing 41% performance. \nrelevant development partners for their The performance of warrants for each of the programmes is shown in the commitment. \nThe table below; \nunfunded activiites should be rolled over Programme Approved \nfor implementation in the \nsubsequent Human 3,320,005,882 \\| 1,355,825,891 period.", "metadata": {"headings": [{"headings_0": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}, {"headings_1": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}, [{"headings_0": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}, {"headings_1": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}], [{"headings_0": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}, {"headings_1": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}], [{"headings_0": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}, {"headings_1": {"content": "[| roe jBoBBSSFeIB jPoBEBIEDER BB]", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development \nThe UGX. 1,964,179,991 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgr Amount not Activities Purpose and impact of the amm warranted not unimplemented activity e \n/partially implement \n1 Huma 1,964,179,991 \nn supported nutrition emergency Capital \nactivities for preparedness. There was Develo \nnutrition to malnutrition in some parts of pment \ncommunities the district due to inability to make outreaches on nutrition. \nNo\\_\\| Observation wis nn tees", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}, [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}], [{"headings_0": {"content": "Capital", "page": 7, "level": 3}}, {"headings_1": {"content": "implementation to the subsequent financial year.", "page": 7, "level": 6}}]], "page": 7, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "Capital", "page": 7, "level": 3}}], "page": 8, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 The Accounting Officer explained that the unwarranted funds were \nindicative planning figures given by the development partners, which \nwere subsequently not provided for warranting. \n1.1.4 Utilization of Warrants \nOut of the total warrants of UGX. 22,112,960,294 availed during the year, I \nadvised the UGX. 20,338,984,592 was utilized by the District resulting in un-utilized Accounting Officer to warrants of UGX. 1,773,975,702 representing utilization of 92% as shown ensure \nthat in the table below; \nprocurements are initiated \nand Programme Warrants (UGX) Utilization of \nundertaken n a warrants (UGX) timely manner. \nae An 2,486,660 2,486,060 \\| 100% \nI further advised the Development \nAccounting Officer to 5 2 Natural pT 102,748,837 91,639,210 89% continue liaising with Resources, \nthe MoPS for m \nSee \nClimate \nrecruitment once the Change, Land ban is lifted. And Water", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "Capital", "page": 7, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "Capital", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "Capital", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "Capital", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "Capital", "page": 7, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 4}}, {"headings_1": {"content": "Capital", "page": 7, "level": 3}}]], "page": 8, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "iS re", "metadata": {"headings": [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], "page": 8, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development \nunimplemented Integrated 1,869,376,077 1,160,399,318 62% activiites should be pee a \nrolled over for Infrastructure \nAnd Services in \nimplementation . oe the \nUrbanisation \nAnd Housing \n\u00b0 Fenomason EMO] \\| \\| Transformation \nDevelopment \nBE a u awe Transformation \na Community 4,405,950 4,402,300 Mobilization \nAnd mind-set \nChange \nAnd Security \nIn Development 556,678,880 548,845,277 99% Plan \nImplementation \njr rer rss m \nNo Observation m Recommendation core performance requirements against which their performance should &MoFPED) \nfor be assessed in regard to achievement of planned results. This requires rectification. \nthe Accounting Officer to be assessed on the extent to which annual key \nperformance indicators and targets are achieved for key projects and/or \nprograms. \nI reviewed the approved work plan and sampled 06 outputs with a total of 35 activities. I noted the following; \ne 06 outputs not fully quantified with 35 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 4. \nTable showing performance indicators and targets \nNo of No of Expenditure % activiti activitie Amount (UGX) Quantifi pee \nes in Activitie s \ncation the s with without \nof output clear clear outputs perform perform \nance \nance \nindicator indicator \nand \nand \nOutputs not fully quantifi \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that work plans were done using the Program Budgeting System (PBS) which had pre-determined indicators based on Ministries Departments and Agencies (MDA)s, and did not have clear Local Government indicators in the PBS. \n1.1.6 Implementation of outputs \nI assessed the implementation of six (06) outputs with thirty-five (35) I \nadvised the activities worth UGX. 1,524,522,212 and noted that; \nAccounting Officer to ensure that the e One (1) output with one (1) activity and expenditure worth UGX. procurement process 93,985,112 was fully implemented. \nis always initiated in time for all planned e Five (5) outputs with thirty-four (34) activities worth UGX. projects to ensure full 1,430,537,100 were partially implemented. Out of the thirty-four implementation.", "metadata": {"headings": [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}, [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}], [{"headings_0": {"content": "iS re", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 4}}]], "page": 8, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(34) activities, the entity fully implemented seventeen (17)", "metadata": {"headings": [{"headings_0": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}, {"headings_1": {"content": "iS re", "page": 8, "level": 1}}], "page": 9, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eleven activities were while \nObservation Recommendation \\_ \\| \nented \noutputs \n1,524,522,212", "metadata": {"headings": [{"headings_0": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}, {"headings_1": {"content": "iS re", "page": 8, "level": 1}}, [{"headings_0": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}, {"headings_1": {"content": "iS re", "page": 8, "level": 1}}], [{"headings_0": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}, {"headings_1": {"content": "iS re", "page": 8, "level": 1}}]], "page": 9, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Partial/Non-implementation of planned activities implies that the expected", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Maintenance of Kakamar-Lolelia road (7km)\n2. Construction of Sidok Seed Secondary School", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}, [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}]], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Rehabilitation of boreholes due to delayed supply of assorted borehole spare parts to Water Department", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Construction of 2 stance latrine at Kamacharikol HCII Kathile south Sub county", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Installation of Solar power at Lobongia HCII staff house Refer to Appendix 5 for details", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officer explained that Partial/ non-implementation of planned activities on capital projects were due to delayed procurement process. \n1.1.7 Delivery of Services from Implemented Activities \nT undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \ndecked 2A Service Delivery under URF and DDEG \nI sampled three (3) activities with a total expenditure of UGX. 137,663,200. The significant findings are provided in the table below. \nProgram Activities Amount Pictorial Summary of Audit Manageme Spent UGX Evidence findings conclusio nt (\u2018000\u2019) (Time, n Response Quality, \nQuantity, \nCost and \nFunctionalit \nPeriodic oe", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}, [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}]], "page": 10, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- was -Grass-fast Managemen Maintenance \ngraded but growing t explained of Kateleng- \ngrass is fast and \nthat this was Lois-Kiakmat \ngrowing along drainage due to road(12km) \nand might being budget cuts narrow it. destroyed from URF. by \nrelentless \nrainfall. \nThe roads \ngangs \nshould be \nfacilitated \nto \nmaintain \nthe road", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], "page": 11, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Recommendation \nI advised the Accounting Officer to engage the responsible authorities for additional funding to be able to deliver the required services. \n1.1.7.2 The service delive \nunder focus areas \nI sampled Five (5) out of Fourteen (14) activities in five (5) focus areas with a total expenditure of UGX. 3,702,947,226, for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nKey Recommendation(s) \nDevelopment \nyet it should be intended to be motorized so that each can serve more than 5,000 people with the specific rural growth centre and beyond \nEducation \nConstruction Boys dormitory\u2019 at \ne I advised the Accounting Officer to the district should fast track the motorising of the wells for improved service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}, [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}], [{"headings_0": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, {"headings_1": {"content": "(34) activities, the entity fully implemented seventeen (17)", "page": 9, "level": 6}}]], "page": 11, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX. Bn", "metadata": {"headings": [{"headings_0": {"content": "UGX. Bn", "page": 12, "level": 3}}, {"headings_1": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], "page": 12, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bn \nMoPS for immediate \npayrolls for ~ paying: \\| ~ The following observations were made; \nemployee \nemoluments.", "metadata": {"headings": [{"headings_0": {"content": "UGX. Bn", "page": 12, "level": 3}}, {"headings_1": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}, [{"headings_0": {"content": "UGX. Bn", "page": 12, "level": 3}}, {"headings_1": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}], [{"headings_0": {"content": "UGX. Bn", "page": 12, "level": 3}}, {"headings_1": {"content": "Partial/Non-implementation of planned activities implies that the expected", "page": 10, "level": 3}}]], "page": 12, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "metadata": {"headings": [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], "page": 13, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 47 (5.6%) employees appeared for headcount and were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 23 (2.7%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \n1 employee who did not appear for the headcount was accounted for by the Accounting Officer as being away for being sick and bedridden. \nii. \nI further noted that 22 individuals were not accounted for and these were \nomitted from the validated payroll. \nd) 58 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that the staffs not on payroll were largely recruitments for new staff and other staff on disciplinary processes.", "metadata": {"headings": [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}, [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}], [{"headings_0": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}, {"headings_1": {"content": "UGX. Bn", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 13, "level": 3}}, {"headings_1": {"content": "a) Out of 847 employees on the District payroll, 777 (91.7%) employees appeared", "page": 13, "level": 3}}], "page": 13, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity Reantity", "metadata": {"headings": [{"headings_0": {"content": "Quantity Reantity", "page": 15, "level": 5}}, {"headings_1": {"content": "ae", "page": 13, "level": 3}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Rural Water \\| Boreholes drilling (Hand pump) \\| \\| and Sanitation Deep \nSub-Grant (traditional \ncomponent)", "metadata": {"headings": [{"headings_0": {"content": "Quantity Reantity", "page": 15, "level": 5}}, {"headings_1": {"content": "ae", "page": 13, "level": 3}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee Deep", "metadata": {"headings": [{"headings_0": {"content": "ee Deep", "page": 15, "level": 1}}, {"headings_1": {"content": "Quantity Reantity", "page": 15, "level": 5}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Borehole drilling(motorised \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "ee Deep", "page": 15, "level": 1}}, {"headings_1": {"content": "Quantity Reantity", "page": 15, "level": 5}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "water", "metadata": {"headings": [{"headings_0": {"content": "water", "page": 15, "level": 2}}, {"headings_1": {"content": "ee Deep", "page": 15, "level": 1}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 \n\\_\u2014\u2014 5 Water Sub-Grant Hydrogeological survey and drilling \n13 \n(UgIFT component) \nsupervision of 8 boreholes and 5 \nproduction wells", "metadata": {"headings": [{"headings_0": {"content": "water", "page": 15, "level": 2}}, {"headings_1": {"content": "ee Deep", "page": 15, "level": 1}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 15, "level": 4}}, {"headings_1": {"content": "water", "page": 15, "level": 2}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NEE", "metadata": {"headings": [{"headings_0": {"content": "NEE", "page": 15, "level": 4}}, {"headings_1": {"content": "EEE", "page": 15, "level": 4}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I 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": "NEE", "page": 15, "level": 4}}, {"headings_1": {"content": "EEE", "page": 15, "level": 4}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "NEE", "page": 15, "level": 4}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \nAll the 4 projects in the approved work plan were eligible as per the indicative o \nlist of capital investments as detailed in appendix 1 of the Grant guidelines. \no All the 4 projects in the water grant work plan were in the approved five-year development plan \noe Management undertook desk and field appraisals for all the six (6) projects", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "NEE", "page": 15, "level": 4}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "NEE", "page": 15, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "NEE", "page": 15, "level": 4}}]], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o Procurements for 13 water facilities were in line with PPDA guidelines Expenditure was only made on budgeted items. \noe \no The district had water quality testing kits to carry out water quality testing. Relatedly, a review of laboratory reports provided revealed that all the 27 \no All water projects had functional water user-committees to ensure local ownership and long term usage of the facilities. \no Budgeting for the grant was done according to the prescribed allocation thresholds for UgIFT and Traditional Component. \n4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \no The proposed investments are derived from the approved LG Development Plan. \u00b0 prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \noe provides an indicative list of capital investments and other development activities to be funded. \noe stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning Kaabong District and noted the following; \nAn analysis of the water budget allocations for the Sub counties revealed that e \nthe District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 7. \nCategory Sub Budget Rankin Rank County/Town Amount g interpretation \nmur \nSSSI \nCouncil Name based", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "need", "metadata": {"headings": [{"headings_0": {"content": "need", "page": 16, "level": 7}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 \ngut Sub County with joint most \n63,000,000 Bi 2 ee allocation \nneed Piece [ee [Semel Te = allocation \nneed", "metadata": {"headings": [{"headings_0": {"content": "need", "page": 16, "level": 7}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}, [{"headings_0": {"content": "need", "page": 16, "level": 7}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Hees", "metadata": {"headings": [{"headings_0": {"content": "Hees", "page": 16, "level": 3}}, {"headings_1": {"content": "need", "page": 16, "level": 7}}], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allocation", "metadata": {"headings": [{"headings_0": {"content": "Hees", "page": 16, "level": 3}}, {"headings_1": {"content": "need", "page": 16, "level": 7}}], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tas je Sm", "metadata": {"headings": [{"headings_0": {"content": "Tas je Sm", "page": 16, "level": 1}}, {"headings_1": {"content": "Hees", "page": 16, "level": 3}}], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allocation", "metadata": {"headings": [{"headings_0": {"content": "Tas je Sm", "page": 16, "level": 1}}, {"headings_1": {"content": "Hees", "page": 16, "level": 3}}], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ei", "metadata": {"headings": [{"headings_0": {"content": "Ei", "page": 16, "level": 3}}, {"headings_1": {"content": "Tas je Sm", "page": 16, "level": 1}}], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allocation \nneed \nThe Accounting Officer explained that allocation: was~largely based on population \u00b0~ pressure because the District harbours nomadic tribes which are always trekking to different areas.", "metadata": {"headings": [{"headings_0": {"content": "Ei", "page": 16, "level": 3}}, {"headings_1": {"content": "Tas je Sm", "page": 16, "level": 1}}, [{"headings_0": {"content": "Ei", "page": 16, "level": 3}}, {"headings_1": {"content": "Tas je Sm", "page": 16, "level": 1}}]], "page": 16, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Ei", "page": 16, "level": 3}}], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to lobby for more funding in order to meet the grant guidelines while allocating funds. \n4.1.2.2 Funding and Absorption \nI reviewed the budget performance of Kaabong District and noted the following; \nUGX. 475,139,979 (100%) was received, as was budgeted. Out of the funds received UGX. 287,000,000 (60%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX. 188,139,979 (40%) for Piped Water Sub-Grant (UgIFT component). \nOut of the funds received of UGX. 287,000,000 (60%) for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 285,960,516 (82%) was spent leaving UGX.51,039,484 (18%) un-utilized while, all the funds amounting to UGX. 188,139,979 (40%) received for the Piped Water Sub-Grant (UgIFT component), were spent as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Ei", "page": 16, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Ei", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Ei", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Ei", "page": 16, "level": 3}}]], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Category", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "APP EST (A) \nRELEASE (B) Expenditure [Unspent \\| Bao Aro (UGX (UGX (C) (UGX ) (B- 9", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Category", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "er. en", "metadata": {"headings": [{"headings_0": {"content": "er. en", "page": 17, "level": 3}}, {"headings_1": {"content": "Category", "page": 17, "level": 3}}], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1\\| Rural Water 287,000,000 287,000,000 285,960,516 484 and \nSanitation \nSub-Grant \n(traditional \ncomponent \nPiped Water 188,139,979 188,139,979 188,139,979 Sub-Grant", "metadata": {"headings": [{"headings_0": {"content": "er. en", "page": 17, "level": 3}}, {"headings_1": {"content": "Category", "page": 17, "level": 3}}, [{"headings_0": {"content": "er. en", "page": 17, "level": 3}}, {"headings_1": {"content": "Category", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 3}}, {"headings_1": {"content": "er. en", "page": 17, "level": 3}}], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "component \n\\| \\|Totad 475,139,979 475,139,979 424,100,495 51,039,484 89.2 \nThe Accounting Officer explained that under absorption of funds was due to delay by the service providers to supply the borehole spares and delayed correction of defects on projects.", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 3}}, {"headings_1": {"content": "er. en", "page": 17, "level": 3}}, [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 3}}, {"headings_1": {"content": "er. en", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- ~-All-piped-water supply systems being constructed in the DLG--must- have approved engineering designs from the Ministry of Water and Environment. \noe All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \no All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 3}}, {"headings_1": {"content": "er. en", "page": 17, "level": 3}}], "page": 18, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 17, "level": 3}}, {"headings_1": {"content": "er. en", "page": 17, "level": 3}}], "page": 18, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 17, "level": 3}}], "page": 18, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], "page": 20, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of the Ministry of Education. I advised the Accounting Officer to liase with the MoFPED to revote the funds and activity prioritised for implementation in the next financial year. \n4.2.4 Implementation of UGiFT activities \n4.2.4.1 UGIFT infrastructure \non untitled Land \n\u2018 The Accounting Officer explained that the-said land was surveyed and that the District was in the process of titling it in the names of Sidok Seed Secondary School- Kaloris for further development. \nRecommendation \nI advised the Accounting Officer to fast track the issue of titling land with the relevant authorities to ensure that the land titles for the schools are secured. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received Education Development Grant of UGX. 517,802,958 for 7 activities detailed in the table below; \n2 Construction of Boys Dormitory at Kakamar Primary School ae Construction of a staff house at Loteteliet primary school.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 18, "level": 1}}]], "page": 20, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "metadata": {"headings": [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 21, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and Kalapata primary schools \nMe: Construction of a kitchen and store at Naryamaoi primary school Renovation of a staff House at Toroi primary school \nConstruction of a kitchen and store at Nachakunet primary school \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas where management had commendable performance; \noe All the 3 Projects/programs were screened for likely environmental and social impacts before implementation \noe The District paid for approved Projects only. \n", "metadata": {"headings": [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 21, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- All the 7 projects were sufficiently--supervised by their respective user committees. \noe All expenditure amounting to UGX. 474,914,797 was sufficiently accounted for. \no All the seven Projects/programs were reviewed by the internal auditor \noe All the seven (7) Projects/programs were monitored by different stakeholders and committees such as the district quality assurance and the Performance Management Committees. \nAll the seven (7) Projects worth implemented the recommendations made by the e \nDistrict.", "metadata": {"headings": [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 22, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Review of Budgeting and allocation \na) \nSelection of schools/projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of students in the unselected disadvantaged schools. \nThe Accounting Officer explained that the District did not have a qualified person to maintain the assets and inventories of the projects. \nRecommendation \nI advised the Accounting Officer to task one employee to undertake the task with support from the user department. \nb) \nBudget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service \nand administrative \nInvestment More than zero: but 0% \n> 5% -\\|-Under = service costs up to 5% \nAllocation Total \nIrregular budget allocations may affect the effective provision of education services as planned. \nThe Accounting Officer attributed the matter to lack of harmony between department budget and work plans with the entire District budget and work plan.", "metadata": {"headings": [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}, [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], [{"headings_0": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}]], "page": 22, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}], "page": 23, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure department budgets and work plans are harmonised with the entire District budget and work plan. \nc) \nFunding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX. 189,006,938 representing 100%", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "ie Supply of a 3 seater 40 desks at Lois, Lokwakaramoe II, Morukori, Komukuny boys", "page": 21, "level": 3}}]], "page": 23, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of UGX 517,802,958 released, UGX. 474,914,797 had been spent by the time of audit, resulting in an under absorption of UGX 42,888,161. \nThe Accounting Officer explained that partial absorption of funds was due failure by the contractor to complete the works on the dormitory block in Pajar Primary School while others were retentions that were reallocated but could not be spent. \nRecommendation \nI advised the Accounting Officer to request unabsorbed fund to be revoted and the affected activities rolled over to the subsequent period. \n4.3.2.2 Inspection for service delivery under the Education Development Grant \nI sampled three (3) projects with a total expenditure of UGX. 372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nProject Inspection Remarks Pictorial Evidence \nRecommendation(s) (Time, Quality, \nQuantity, Cost and \nFunctionality) \n~ \nSupply Of Three- The state of the Seater Desks to 4 furniture was Schools In satisfactory Kaabong District \nContractor: M/S Mangron Investment \nLimited \nContract S Ammann amount: UGX. \n61,000,000 \nPhoto showing state of 3-seater desks in Komukuny boys Amount paid by \nprimary school as at 17\" inspection date: \nNovember 2023. \nUGX. 61,000,000 \nConstruction of a I noted that the \nler i \n\\|\\| I advised the Accounting \nboys\u2019 dormitory at Dormitory was \\| fe \nOfficer to expedite the process wih, \nKakamar primary completed in June but \\| 177)\" Er OHR, \n\\| of commissioning the dormitory \nschool \nat the time of \n\\| ae ar ZN toe \\| for use by the students. inspection 17\" a aa Sl \non \n\\| \nContractor: M/S November, it was not \nThe Sure Deal yet in use. Occupation \n2004 General and consequent \nTraders Limited service delivery was \ndelayed. \nContract \namount: UGX. Management Ra \n\\| ge", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "eh", "metadata": {"headings": [{"headings_0": {"content": "eh", "page": 24, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 1}}], "page": 24, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "104,500,000 Response \n\\| Photo showing state of paid by The Accounting Officer \n, for supply to Primary Schools, as \n\\| Amount \\| \\_\\_at 01% November- 2023 \ndid not respond to the \n\u00b0 inspection \ndate: \nmatter. UGX. 94,043,880 \n4.4 Micro Scale Irrigation \nThe GoU is implementing the Micro Scale Irrigation programme in Kaabong District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKaabong District received UGX. 314,480,112 (100%), out of UGX. 314,480,149 budgeted to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "eh", "page": 24, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 1}}, [{"headings_0": {"content": "eh", "page": 24, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 1}}], [{"headings_0": {"content": "eh", "page": 24, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 1}}], [{"headings_0": {"content": "eh", "page": 24, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 1}}], [{"headings_0": {"content": "eh", "page": 24, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 1}}]], "page": 24, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "Planned Actual", "page": 24, "level": 3}}, {"headings_1": {"content": "eh", "page": 24, "level": 3}}], "page": 24, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "At the time of the audit, that all necessary irrigation equipment had been supplied and installed at FOUR (04) farm sites \nThe District had only spent on eligible activities as per the grant guidelines. \nThe District complied with the selection criteria for the lowest priced technically responsive bid. \nNo funds were irregularly diverted from the activities on which they were", "metadata": {"headings": [{"headings_0": {"content": "Planned Actual", "page": 24, "level": 3}}, {"headings_1": {"content": "eh", "page": 24, "level": 3}}], "page": 25, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "budgeted", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 25, "level": 1}}, {"headings_1": {"content": "Planned Actual", "page": 24, "level": 3}}], "page": 25, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The supplier offered training and technical support to the four (04) farmers during the warranty period. \n4.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1 Planning and Budget Performance \n4.4.2.1.1Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 25, "level": 1}}, {"headings_1": {"content": "Planned Actual", "page": 24, "level": 3}}, [{"headings_0": {"content": "budgeted", "page": 25, "level": 1}}, {"headings_1": {"content": "Planned Actual", "page": 24, "level": 3}}], [{"headings_0": {"content": "budgeted", "page": 25, "level": 1}}, {"headings_1": {"content": "Planned Actual", "page": 24, "level": 3}}]], "page": 25, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "budgeted", "page": 25, "level": 1}}], "page": 25, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00b0 The District budgeted and received UGX.314,480,112(100%). Out of the funds received UGX. 93,985,112 (30%) was spent on capital developments while UGX. 220,495,037 (70%) on complementary activities. \nAll the total program receipts of UGX.314,480,112 (100%) were utilized by the entity at the time of audit, resulting into full absorption. Details are in the table below. \nRevised Warrants/ Total Variance % budget Release expenditure absorption \npayment file \n\u2014 \\_ -C) \\| \u20ac \n(D/B)\\*100", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "budgeted", "page": 25, "level": 1}}, [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "budgeted", "page": 25, "level": 1}}], [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "budgeted", "page": 25, "level": 1}}], [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "budgeted", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "POA", "metadata": {"headings": [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], "page": 25, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "104,826,716 157,240,075 157240075 100% I \n104,826,716 157,240,075 \\| 157240075 100% \n[2 \nI undertook inspections on the 17\" November, 2023 to ascertain the extent of \u00b0 \nservice delivery and noted that the District had installed all the 2 planned \noe The grant, budget and-implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. \noe The supply and installation of equipment. \nThe supplier shall carry out service and maintenance during the warranty period \u00b0o \nand offers technical training & support to the farmer. \nI reviewed the implementation of the Micro Scale Irrigation Program and made the following observations; \nA review of the detailed program work plan revealed that the district spent UGX. o \n314,480,149 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. \nAs a result of the shortcomings, the purpose for which the funds were disbursed was not achieved and this resulted into poor implementation of the program during the financial year under review. \nThe Accounting Officer explained that inadequate quantification of outputs and non- alignment of expenditure codes was a shortcoming arising from the PBS, and had no control over it.", "metadata": {"headings": [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}, [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "POA", "page": 25, "level": 5}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "POA", "page": 25, "level": 5}}], "page": 26, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "T informed the Accounting Officer that the matter would be brought to the attention of the relevant authorities for immediate address. \n4.4.4 Inspection for service delivery projects implemented in FY 2022/23 \nI sampled 3 irrigation projects with a total expenditure of UGX. 93,985,112 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions NOTED. Details in Appendix 10 \n4.5 Utilisation of Discretionary Development Equalization Grant (DDEG) USMID Grant \nDiscretionary Development Equalization Grant (DDEG) is a fiscal transfer reform developed to ensure equitable distribution of resources to Local Governments, so \nsupposed to be utilised for -Irifrastructure projects 70%, Performance improvement 15%, investment servicing and monitoring (10%) and Data collection 5%. \nI developed procedures to establish whether the funds were properly budgeted for, transferred and received by Kaabong District, applied and accounted for as per the Grant guidelines. \nDuring the FY 2022/23, Kaabong District was allocated UGX 84,841,000, which was fully received from Central Government to implement various activities under DDEG USMID as shown below. \nProject/ Activity Planned Actual Sub County Headquarters \\_\\_\\_\\| quantity auandiy. \\| \u2018Renovation \\_", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "POA", "page": 25, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "POA", "page": 25, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "POA", "page": 25, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "POA", "page": 25, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "POA", "page": 25, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "POA", "page": 25, "level": 5}}]], "page": 26, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sidok", "metadata": {"headings": [{"headings_0": {"content": "Sidok", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of \na 2 Retention for renovation of Headquarter toilets \n[3 and [Acquistion Furniture Fitings ja ja\\} [4 Retentns\u2014\u2014L\u2014L\u2014\u2014 1 CS", "metadata": {"headings": [{"headings_0": {"content": "Sidok", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "i ara", "metadata": {"headings": [{"headings_0": {"content": "i ara", "page": 27, "level": 5}}, {"headings_1": {"content": "Sidok", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "from", "metadata": {"headings": [{"headings_0": {"content": "from", "page": 27, "level": 2}}, {"headings_1": {"content": "i ara", "page": 27, "level": 5}}], "page": 27, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I developed procedures to ascertain whether the DDEG funds were disbursed and utilized for the intended purposes to achieve program objectives. \nI made the following observations; \n4.5.1 Positive observations \nI noted the following areas where management had commendable performance; \nAll funds released under the grant were fully utilised. \no \noe The implemented projects were identified from the DLG five-year rolling development plan. \noe The District only implemented the Completion of District Headquarters Offices which was an eligible activity. \nAll funds towards the project activities were properly accounted for by the end of oe \nthe year. \n4.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.5.2.1 Implementation of unbudgeted activities \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations,", "metadata": {"headings": [{"headings_0": {"content": "from", "page": 27, "level": 2}}, {"headings_1": {"content": "i ara", "page": 27, "level": 5}}, [{"headings_0": {"content": "from", "page": 27, "level": 2}}, {"headings_1": {"content": "i ara", "page": 27, "level": 5}}], [{"headings_0": {"content": "from", "page": 27, "level": 2}}, {"headings_1": {"content": "i ara", "page": 27, "level": 5}}], [{"headings_0": {"content": "from", "page": 27, "level": 2}}, {"headings_1": {"content": "i ara", "page": 27, "level": 5}}], [{"headings_0": {"content": "from", "page": 27, "level": 2}}, {"headings_1": {"content": "i ara", "page": 27, "level": 5}}], [{"headings_0": {"content": "from", "page": 27, "level": 2}}, {"headings_1": {"content": "i ara", "page": 27, "level": 5}}]], "page": 27, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 7}}, {"headings_1": {"content": "from", "page": 27, "level": 2}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nI informed the Accounting Officer that the matter would be brought to the attention of the relevant authorities. \n4.5.3 Inspection for service delivery projects implemented in FY 2022/23 \nI sampled 2 DDEG projects with a total expenditure of UGX. 40,230,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions NOTED. The following was observed; \nActivity Details of findings Pictorial Evidence Recommendation(s) (Time,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 7}}, {"headings_1": {"content": "from", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 7}}, {"headings_1": {"content": "from", "page": 27, "level": 2}}]], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 7}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 7}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project: Sidok Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 28, "level": 3}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2018advised the Accounting The works were done \nSub-County satisfactorily. However, \nOfficer to commission the Headquarters the structure is still \nstructure for occupation.", "metadata": {"headings": [{"headings_0": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 28, "level": 3}}, [{"headings_0": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 28, "level": 3}}], [{"headings_0": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 28, "level": 3}}]], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "unoccupied", "metadata": {"headings": [{"headings_0": {"content": "unoccupied", "page": 28, "level": 2}}, {"headings_1": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Contractor: Renovation of Administration Block At Sidok SIG \nContract \nUGX. \n39,200,000 \\| Sidok Sub-County \\| Headquarters in Tokora as Amount at 18\"\" November 2023.", "metadata": {"headings": [{"headings_0": {"content": "unoccupied", "page": 28, "level": 2}}, {"headings_1": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}, [{"headings_0": {"content": "unoccupied", "page": 28, "level": 2}}, {"headings_1": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}], [{"headings_0": {"content": "unoccupied", "page": 28, "level": 2}}, {"headings_1": {"content": "Project: Sidok Functionality)", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "paid", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 28, "level": 5}}, {"headings_1": {"content": "unoccupied", "page": 28, "level": 2}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "by inspection date: UGX.", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 28, "level": 5}}, {"headings_1": {"content": "unoccupied", "page": 28, "level": 2}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "35,280,000", "metadata": {"headings": [{"headings_0": {"content": "35,280,000", "page": 28, "level": 3}}, {"headings_1": {"content": "paid", "page": 28, "level": 5}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Project: At the time of Furniture and inspection, furniture Fittings had been delivered and was in satisfactory Contractor: \ncondition. M/S Motheng \nand Son\u2019s", "metadata": {"headings": [{"headings_0": {"content": "35,280,000", "page": 28, "level": 3}}, {"headings_1": {"content": "paid", "page": 28, "level": 5}}, [{"headings_0": {"content": "35,280,000", "page": 28, "level": 3}}, {"headings_1": {"content": "paid", "page": 28, "level": 5}}]], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Enterprises.", "metadata": {"headings": [{"headings_0": {"content": "Enterprises.", "page": 28, "level": 3}}, {"headings_1": {"content": "35,280,000", "page": 28, "level": 3}}], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Contract \namount: \nPhoto showing state of the UGX. \n\\| \ndemonstration farm in \n\u2014 \nTransitional Development ADHOC Grant-Health Grant furidsnospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nKaabong District received UGX. 400,000,000, as was budgeted, to the implement the following key activities;", "metadata": {"headings": [{"headings_0": {"content": "Enterprises.", "page": 28, "level": 3}}, {"headings_1": {"content": "35,280,000", "page": 28, "level": 3}}, [{"headings_0": {"content": "Enterprises.", "page": 28, "level": 3}}, {"headings_1": {"content": "35,280,000", "page": 28, "level": 3}}], [{"headings_0": {"content": "Enterprises.", "page": 28, "level": 3}}, {"headings_1": {"content": "35,280,000", "page": 28, "level": 3}}]], "page": 28, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 29, "level": 1}}, {"headings_1": {"content": "Enterprises.", "page": 28, "level": 3}}], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of a", "metadata": {"headings": [{"headings_0": {"content": "Construction of a", "page": 29, "level": 3}}, {"headings_1": {"content": "ae", "page": 29, "level": 1}}], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "general ward phase Wat kalapata | + 1", "metadata": {"headings": [{"headings_0": {"content": "general ward phase Wat kalapata | + 1", "page": 29, "level": 5}}, {"headings_1": {"content": "Construction of a", "page": 29, "level": 3}}], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[m", "metadata": {"headings": [{"headings_0": {"content": "general ward phase Wat kalapata | + 1", "page": 29, "level": 5}}, {"headings_1": {"content": "Construction of a", "page": 29, "level": 3}}], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sonn", "metadata": {"headings": [{"headings_0": {"content": "Sonn", "page": 29, "level": 5}}, {"headings_1": {"content": "general ward phase Wat kalapata | + 1", "page": 29, "level": 5}}], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|2 rs Construction of staff house at Lobongia HC II", "metadata": {"headings": [{"headings_0": {"content": "Sonn", "page": 29, "level": 5}}, {"headings_1": {"content": "general ward phase Wat kalapata | + 1", "page": 29, "level": 5}}], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "FE |_| TOTAL Bene", "metadata": {"headings": [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I developed procedures to establish whether the Transitional Development Health Ad Hoc activities were implemented in accordance with the applicable laws, Regulations and Guidelines and observed the following; \n4.6.1 Positive observations \nI noted the following areas were management had commendable performance; \noe UGX. 280,540,385 spent on various Transitional Health Adhoc activities were adequately supported to confirm occurrence. \nThe Grant Development funds were applied to only eligible activities \no \nThe District appointed contract managers for all the 3 (three) projects 0 \nTest checks revealed that procurements were done in a manner that maximizes eo \ncompetition and achieves value for monies. \nFor the all the three (03) procurements undertaken by the Entity, LG PP Forms 6 oe \n(record of issue of bid document), LG PP Forms 9 (record of receipt of bids), LG PP Forms 10 (record of bid opening) were signed by the responsible officers in compliance with the above regulations. \nAll required procurement documents were found on file \noe \no All the 3 (three) projects which could result in environment and social risks/impacts, had contracts signed with Particular condition of contract clauses included. \n4.6.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n4.6.3 Planning and Budget Performance \n4.6.3.1 Budget allocation of programme expenditure by category \nMain-Expenditure-Items Threshold Actual Approved Variance Audit remark.", "metadata": {"headings": [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}, [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}]], "page": 29, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \\- -\\\\.-. as per the percentag budget (A-B) \nguidelines e (budget) (UGX) \nInfrastructure Projects \\| Minimum \n95%", "metadata": {"headings": [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "380,000,00 There was variance in allocation", "metadata": {"headings": [{"headings_0": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}, {"headings_1": {"content": "Sonn", "page": 29, "level": 5}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Te", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 30, "level": 1}}, {"headings_1": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Monitoring \n2.5%", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 30, "level": 1}}, {"headings_1": {"content": "FE |_| TOTAL Bene", "page": 29, "level": 2}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ki Banane", "metadata": {"headings": [{"headings_0": {"content": "Ki Banane", "page": 30, "level": 3}}, {"headings_1": {"content": "Te", "page": 30, "level": 1}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "% Transfers to divisions \na \\}o% To a 3 \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "Ki Banane", "page": 30, "level": 3}}, {"headings_1": {"content": "Te", "page": 30, "level": 1}}, [{"headings_0": {"content": "Ki Banane", "page": 30, "level": 3}}, {"headings_1": {"content": "Te", "page": 30, "level": 1}}], [{"headings_0": {"content": "Ki Banane", "page": 30, "level": 3}}, {"headings_1": {"content": "Te", "page": 30, "level": 1}}]], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 30, "level": 1}}, {"headings_1": {"content": "Ki Banane", "page": 30, "level": 3}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that Development Grants were only provided for allocation on one code. It could not allow for breakdown to cater for investment servicing in PBS.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 30, "level": 1}}, {"headings_1": {"content": "Ki Banane", "page": 30, "level": 3}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "planned.", "page": 30, "level": 1}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. I advised the Accounting Officer to liaise with MoFPED for verification. \n4.6.3.2 Funding and absorption \nThe District received UGX. 400,000,000 as per the approved budget, resulting into full budget realisation. Out of the received funds, UGX. 280,540,385 (70%) was utilised thus leaving UGX. 119,459,665 (30%) unutilized. Details are in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "planned.", "page": 30, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "planned.", "page": 30, "level": 1}}]], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Main Approved Warrants/ Expenditure Under % Expenditure budget (UGX) Release (UGX) (UGX) funding absorption Items \n(UGX)", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "C=(A-B) E=(D/B)*", "metadata": {"headings": [{"headings_0": {"content": "C=(A-B) E=(D/B)*", "page": 30, "level": 1}}, {"headings_1": {"content": "below;", "page": 30, "level": 1}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "100 Infrastructure 380,000,000 380,000,000 260,540,385 69% Projects \nInvestment \n10,000,000 16,976,000 (10,000,000) 170% Servicing \nPerformance \n10,000,000 3,024,000 (10,000,000) 30% Monitoring \nTotal 380,000,000 400,000,000 280,540,385 20,000,000", "metadata": {"headings": [{"headings_0": {"content": "C=(A-B) E=(D/B)*", "page": 30, "level": 1}}, {"headings_1": {"content": "below;", "page": 30, "level": 1}}], "page": 30, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation\u201d ~~", "metadata": {"headings": [{"headings_0": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}, {"headings_1": {"content": "C=(A-B) E=(D/B)*", "page": 30, "level": 1}}], "page": 31, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], "page": 31, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "in time to ensure completion of planned projects. \n4.6.4 Utilisation of Funds \n4.6.4.1 Inspection of service delive indicators of Transitional Health Adhoc \nProjects \nI conducted physical inspections of three (3) Transitional Health Adhoc projects implemented at UGX. 280,540,385 o n 17 th November, 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nInspection Remarks Pictorial Evidence \nRecommendation \n(Time, Quality, Quantity, Cost and Functionality) \n\\| The project was \ncontracted \\| advised Construction of \nAccounting Officer to a general ward late leading to non- \nphase 1 at completion of intended \nalways ensure \nkalapata delivery planned projects is \nH/C111 works, and some funds were \nprocurement for the \nin Kalapata swept back. Service \ndone in timely Council and upgrade of the Health \na Town \nCentre III to Health Centre \nmanner. \nContractor: M/S IV status could be delayed Malanyo (U) \nManagement response Limited \nTTT of general \\| \n\\| Photo showing state \nThe Accounting Officer \\| ward phase 1 at kalapata as at 18\" explained that this was due November 2023. \nContract to late procurements \\| \namount: UGX. undertaken during the year. \n255,551,000 \nAmount paid to inspection date: UGX. 158,261,364 \nI advised the construction of Works were delayed and \ne \nnot completed by the end \nAccounting Officer to staff house at \nLobongia HC II of the financial year, \nalways ensure procurement for the in \nLobongia resulting into sweepbacks \nplanned projects is of funds \ndone in a timely Contractor: M/S \nOmax General e Service delivery and \nmanner. commencement of the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation\u201d ~~", "page": 31, "level": 7}}]], "page": 31, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Services Ltd", "metadata": {"headings": [{"headings_0": {"content": "Services Ltd", "page": 31, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}], "page": 31, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Health centre could be delayed \nContract Photo of staff hous amount: UGX. \nshowing state \nThe vehicle is missing key parts and has been rotting for some time no \nEe eae are \nThe Accounting Officer explained that they were waiting on the report of the Board of survey, which had not been produced for the year under review. In addition, he said that the two vehicles belonging to the MAAIF had restrictions, as the Ministry had indicated that they would collect all of them and dispose them from a central", "metadata": {"headings": [{"headings_0": {"content": "Services Ltd", "page": 31, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}, [{"headings_0": {"content": "Services Ltd", "page": 31, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}], [{"headings_0": {"content": "Services Ltd", "page": 31, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}], [{"headings_0": {"content": "Services Ltd", "page": 31, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}], [{"headings_0": {"content": "Services Ltd", "page": 31, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that the procurement process are initiated", "page": 31, "level": 5}}]], "page": 31, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "place.", "metadata": {"headings": [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], "page": 33, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to fast track the Board of Survey report and action be taken for disposal of the concerned vehicles while they still have some value. I informed the Accounting Officer that the matter would also be brought to the attention of MAAIF. \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 \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 district\u2019s 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": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}, [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}]], "page": 33, "document_name": "Kaabong 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'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 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": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], "page": 34, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \\- I--designed audit procedures to assess whether the PDM Pillars -have-- been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings;", "metadata": {"headings": [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], "page": 36, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "5.1 \nFunding of PDM Activities in the District \nMoFPED released a sum of UGX. 8,475,000,000 to finance 85 PDM SACCOs in Kaabong District in the financial year 2022/23, with 84 SACCOs receiving UGX. 100,000,000 each, and I PDM SACCO receiving 75,000,000 to develop and implement viable community led income generating activities. The district also received UGX. 85,048,140 for the PDM Administrative costs, which was paid to PDCs. \n5.2 Positive Observations \nI noted the following areas where the District had commendable performance; \nUGX 85,048,140 meant for PDM Administrative and Coordination activities was \u00b0 \nutilized for the intended purpose and supported by relevant documentation. \nThe training of trainers (Core Implementation team) at the District was carried out, and the consolidated report was prepared and submitted to the PDM National Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}, [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}], [{"headings_0": {"content": "place.", "page": 33, "level": 1}}, {"headings_1": {"content": "Services Ltd", "page": 31, "level": 3}}]], "page": 36, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "place.", "page": 33, "level": 1}}], "page": 37, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/Town Councils are identified, documented by the submitters and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "place.", "page": 33, "level": 1}}], "page": 37, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], "page": 37, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 37, "level": 1}}], "page": 39, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I Informed the Accounting Officer that the matter would be brought to the attention of MoFPED to ensure timely release of funds to guard against a cycle of late releases which will ultimately impede the achievement of the PDM objectives.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 37, "level": 1}}], "page": 39, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.4 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\" version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 37, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 37, "level": 1}}]], "page": 39, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 39, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the o \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o \ninternal control systems.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 39, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}], "page": 42, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Licensing of PDM All the 85 SACCOs were not licensed to take I informed Accounting Officer that. \n. SACCOs Under the on the business of lending under the matter would be brought to the Microfinance \nMicrofinance Institutions money lenders act attention of the PDM Secretariat. Institutions Money as detailed in Appendix 16. \nLenders Act, 2016 \nI advised the Accounting Officer to As a result, enforcement of recovery of PRF seek for clarification from the PDM from beneficiaries by the PDM SACCOs may \\| Secretariat on this matter. \nbe legally challenged leading to loss of \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}], "page": 42, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nAccounting Officer explained that the SACCOs were given 2 years by the Registrar of Companies, after which they would apply for permanent registration and Licensing. \n\u2014L \nThe failure to register Enterprise Groups as Community Based Organizations may lead to extending PRF to Enterprise Groups that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref:", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}, [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}], [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}], [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}], [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}]], "page": 42, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delivery Notes;-Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the o \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \no All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \noe Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \noe For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}, [{"headings_0": {"content": "registration", "page": 42, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 1}}]], "page": 43, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Observations", "metadata": {"headings": [{"headings_0": {"content": "Observations", "page": 43, "level": 3}}, {"headings_1": {"content": "registration", "page": 42, "level": 2}}], "page": 43, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "rvations 227 \nSelection \nand \u00b010 parishes did not select any \\|I informed the Accounting Implementation of flagship projects contrary to the Officer that the matter would be Prioritized/Flagship guidelines. \nbrought to the attention of the", "metadata": {"headings": [{"headings_0": {"content": "Observations", "page": 43, "level": 3}}, {"headings_1": {"content": "registration", "page": 42, "level": 2}}], "page": 43, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}], "page": 43, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00b0 44 out of 70 farmer PDM Secretariat. enterprise/households implemented \nprojects that are not from the The PDM Secretariat should priority commodity list. Details are carry out a mass sensitisation in Appendix 17. \nabout the priority/ flagship projects to ensure Failure to select and implement implementation of the PDM prioritized projects may undermine follows these flagship projects. achievement of the pillar objectives. \nAccounting Officer explained that he had not received any guideline on flagship/ priority projects. \nOperation of the Paragraph 3.0 of the Users Handbook \\| I advised the Accounting Officer SACCO \nBank for the PRF Under PDM Pillar 3 - to always follow the guidelines Accounts \nFinancial Inclusion October 2022 in implementation of the PDM. provides that each Parish shall have \na PDM SACCO and a PRF designated \nbank account for that PDM SACCO, in \na branch of a supervised financial \ninstitution that is convenient for the \nmembers of the PDM SACCO. \nand it was done-for~-purposes of convenience and ensure security for funds as the region was affected by widespread insecurity. He added that receipt of funds before the AGM was due pressure from different authorities to disburse funds. \nJohn FG AUDITOR GEN L \n27\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}, [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 43, "level": 7}}, {"headings_1": {"content": "Observations", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DY", "metadata": {"headings": [{"headings_0": {"content": "DY", "page": 44, "level": 3}}, {"headings_1": {"content": "Projects", "page": 43, "level": 7}}], "page": 44, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "DY", "page": 44, "level": 3}}, {"headings_1": {"content": "Projects", "page": 43, "level": 7}}], "page": 45, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lens", "metadata": {"headings": [{"headings_0": {"content": "Lens", "page": 45, "level": 3}}, {"headings_1": {"content": "DY", "page": 44, "level": 3}}], "page": 45, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Local revenue performance \nReasons under/over collection \nTax Revenues \nLocal Service Tax \n23,000,000 55,283,446 (32,283,446) More LST was collected than was anticipated \n2 Land fees \n4,000,000 1,000,000 3,000,000 Land transactions were fewer than anticipated \nBusiness Licenses \n6,000,000 1,200,000 4,800,000 Businesses did not \\\\ boom expected due as \n\u201c \nto after effects of Covid-19", "metadata": {"headings": [{"headings_0": {"content": "Lens", "page": 45, "level": 3}}, {"headings_1": {"content": "DY", "page": 44, "level": 3}}, [{"headings_0": {"content": "Lens", "page": 45, "level": 3}}, {"headings_1": {"content": "DY", "page": 44, "level": 3}}], [{"headings_0": {"content": "Lens", "page": 45, "level": 3}}, {"headings_1": {"content": "DY", "page": 44, "level": 3}}], [{"headings_0": {"content": "Lens", "page": 45, "level": 3}}, {"headings_1": {"content": "DY", "page": 44, "level": 3}}]], "page": 45, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ET EEE", "metadata": {"headings": [{"headings_0": {"content": "ET EEE", "page": 45, "level": 1}}, {"headings_1": {"content": "Lens", "page": 45, "level": 3}}], "page": 45, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sale of goods and services PF 302,000 (302,000) Cd ee Administrative fees and 40,500,000 41,295,451 (795,451) \nlicenses \nMiscellaneous Revenue 115,253,000 130,267,220 (15,014,220) PY \n\\| Royalties 6,000,000 6,000,000 a Total Revenue \n212,753,000 229,348,117 (16,595,117) \nAppendix 2: Performance of GOU warrants (activities affected \nProgramme", "metadata": {"headings": [{"headings_0": {"content": "ET EEE", "page": 45, "level": 1}}, {"headings_1": {"content": "Lens", "page": 45, "level": 3}}, [{"headings_0": {"content": "ET EEE", "page": 45, "level": 1}}, {"headings_1": {"content": "Lens", "page": 45, "level": 3}}], [{"headings_0": {"content": "ET EEE", "page": 45, "level": 1}}, {"headings_1": {"content": "Lens", "page": 45, "level": 3}}], [{"headings_0": {"content": "ET EEE", "page": 45, "level": 1}}, {"headings_1": {"content": "Lens", "page": 45, "level": 3}}]], "page": 45, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Amount not", "metadata": {"headings": [{"headings_0": {"content": "Amount not", "page": 45, "level": 3}}, {"headings_1": {"content": "ET EEE", "page": 45, "level": 1}}], "page": 45, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Activities not / partially Purpose and impact of warranted implemented the unimplemented activity \n\\| This affected maintenance Infrastructure And \n26,401,416 inventory for routine \nof district roads \nServices \nmaintenance \nIntegrated Transport \nMaintenance of 7km of \nNon implementation Infrastructure And \n15,340,000 Kakamar-Lolelia \naffected transport services Services \nto the beneficiaries of Kakamar and Lolelia sub counties \nA endix 3: Utilization of Warrants (activities-affected: \nWarrants not Activities affected by the Reason \nfor the \\_Utilized under utilization", "metadata": {"headings": [{"headings_0": {"content": "Amount not", "page": 45, "level": 3}}, {"headings_1": {"content": "ET EEE", "page": 45, "level": 1}}, [{"headings_0": {"content": "Amount not", "page": 45, "level": 3}}, {"headings_1": {"content": "ET EEE", "page": 45, "level": 1}}], [{"headings_0": {"content": "Amount not", "page": 45, "level": 3}}, {"headings_1": {"content": "ET EEE", "page": 45, "level": 1}}], [{"headings_0": {"content": "Amount not", "page": 45, "level": 3}}, {"headings_1": {"content": "ET EEE", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "221,336,911 | \u201cSalaries(statutory bodies) \u201eune positions", "metadata": {"headings": [{"headings_0": {"content": "221,336,911 | \u201cSalaries(statutory bodies) \u201eune positions", "page": 46, "level": 1}}, {"headings_1": {"content": "Amount not", "page": 45, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Vacant \nSecuri \npositions \nGovernance And \nSalaries Natural resources Unfilled positions for exited staff Securi \nDepartment \nHuman Capital \n257,559,941 Salaries for Education Unfilled positions for Vacant", "metadata": {"headings": [{"headings_0": {"content": "221,336,911 | \u201cSalaries(statutory bodies) \u201eune positions", "page": 46, "level": 1}}, {"headings_1": {"content": "Amount not", "page": 45, "level": 3}}, [{"headings_0": {"content": "221,336,911 | \u201cSalaries(statutory bodies) \u201eune positions", "page": 46, "level": 1}}, {"headings_1": {"content": "Amount not", "page": 45, "level": 3}}]], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "221,336,911 | \u201cSalaries(statutory bodies) \u201eune positions", "page": 46, "level": 1}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "department \nHuman Capital 43,187,117 Salaries", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "221,336,911 | \u201cSalaries(statutory bodies) \u201eune positions", "page": 46, "level": 1}}, [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "221,336,911 | \u201cSalaries(statutory bodies) \u201eune positions", "page": 46, "level": 1}}]], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "department \npositions since the district has not obtained clearance for recruitment Education Unfilled positions for Vacant positions since the district has not obtained clearance for recruitment Human Capital \n134,798,872 Gratuity and pension arrears Failure by some of the", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}, [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "beneficiaries to defend their names \nHuman Capital \n46,742,570 Rehabilitation of hand pump delayed supply of borehole spares.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "boreholes \nHowever, rehabilitation was done by one of the district partners- WAVE. \nHuman Capital \n119,459,665 Construction of a general Payments not effected due to", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ward at Kalapata HCIII and incomplete works staff house at Lobongia HC II", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "42,888,145 Construction of kitchen and Payment to contractors not", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 46, "level": 3}}, {"headings_1": {"content": "Development", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 46, "level": 3}}, {"headings_1": {"content": "Integrated", "page": 46, "level": 3}}], "page": 46, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "store at Nachakunet and effected due to delayed Infrastructure \nNaryamaoi primary schools completion of works \nBe Integrated \n659,806,897 Construction of Sidok Seed \nDelayed procurement process Transport Secondary School \nInfrastructure \nAnd Services \n11 Sustainable \n34,691,711 Salaries for production \nUrbanisation 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customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the", "page": 47, "level": 1}}, {"headings_1": {"content": "are", "page": 47, "level": 1}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7", "metadata": {"headings": [{"headings_0": {"content": "the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the", 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made on were outputs, made on outputs, District made on outputs, District made on outputs, District", "metadata": {"headings": [{"headings_0": {"content": "to made on were to made on were to made on were outputs, made on outputs, District made on outputs, District made on outputs, District", "page": 47, "level": 1}}, {"headings_1": {"content": "District outputs, District outputs, District District", "page": 47, "level": 1}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS", "metadata": {"headings": [{"headings_0": {"content": "customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS", "page": 47, "level": 1}}, {"headings_1": {"content": "to made on were to made on were to made on were outputs, made on outputs, District made on outputs, District made on outputs, District", "page": 47, "level": 1}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "outputs, District outputs, District \nthe customise", "metadata": {"headings": [{"headings_0": {"content": "customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS", "page": 47, "level": 1}}, {"headings_1": {"content": "to made on were to made on were to made on were outputs, made on outputs, District made on outputs, District made on outputs, District", "page": 47, "level": 1}}, [{"headings_0": {"content": "customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS", "page": 47, "level": 1}}, {"headings_1": {"content": "to made on were to made on were to made on were outputs, made on outputs, District made on outputs, District made on outputs, District", "page": 47, "level": 1}}]], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "for it MDAs and for MDAs and MDAs to were to were to were to made on were to made on were", "metadata": {"headings": [{"headings_0": {"content": "for it MDAs and for MDAs and MDAs to were to were to were to made on were to made on were", "page": 47, "level": 2}}, {"headings_1": {"content": "customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS", "page": 47, "level": 1}}], "page": 47, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "it", "metadata": {"headings": [{"headings_0": {"content": "it", "page": 47, "level": 1}}, {"headings_1": {"content": "for it MDAs and for MDAs and MDAs to were to were to were to made on were to made on were", "page": 47, "level": 2}}], "page": 47, "document_name": "Kaabong 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achieved to targets clear are There achieved to targets", "page": 50, "level": 3}}]], "page": 50, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets", "metadata": {"headings": [{"headings_0": {"content": "the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets", "page": 50, "level": 3}}, {"headings_1": {"content": "clear are There achieved to targets clear are There achieved to targets clear are There achieved to targets clear are \u201eThere", "page": 50, "level": 1}}], "page": 50, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to made on were to made on were to made on were outputs, made on outputs, District made on outputs, District made on outputs, District", "metadata": {"headings": [{"headings_0": {"content": "to made on were to made on were to made on were outputs, made on outputs, District made on outputs, District made on outputs, District", "page": 50, "level": 4}}, {"headings_1": {"content": "the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets indicators PBS the customise difficult which based targets", "page": 50, "level": 3}}], "page": 50, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "indicators PBS the customise difficult which based targets indicators PBS.", "metadata": {"headings": [{"headings_0": {"content": "indicators PBS the customise difficult which based targets indicators PBS.", "page": 50, "level": 1}}, {"headings_1": {"content": "to made on were to made on were to made on were outputs, made on outputs, District made on outputs, District made on outputs, District", "page": 50, "level": 4}}], "page": 50, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "for it MDAs and for MDAs and MDAs to were to were to were to made on were to made on were \noutputs, District outputs,", "metadata": {"headings": [{"headings_0": {"content": "indicators PBS the customise difficult which based targets indicators PBS.", "page": 50, "level": 1}}, {"headings_1": {"content": "to made on were to made on were to made on were outputs, made on outputs, District made on outputs, District made on outputs, District", "page": 50, "level": 4}}, [{"headings_0": {"content": "indicators PBS the customise difficult which based targets indicators PBS.", "page": 50, "level": 1}}, {"headings_1": {"content": "to made on were to made on were to made on were outputs, made on outputs, District made on outputs, District made on outputs, District", "page": 50, "level": 4}}]], "page": 50, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "it", "metadata": {"headings": [{"headings_0": {"content": "it", "page": 50, "level": 3}}, {"headings_1": {"content": 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for the District Construction There are no There PBS outputs, of a staff clear \nare no indicators and house with a performance clear targets were 2-stance indicators to targets based on MDAs latrine at measure to be which made it Lobongia performance achieved difficult to HCHI in \ncustomise for Lobongia sub \nthe District county \nConstruction There are no There PBS outputs, of staff clear are no indicators and house and 2 performance clear targets were stances indicators to targets based on MDAs latrine at measure to be which made it Lolelia South performance achieved difficult to HCII, Lolelia \ncustomise for", "metadata": {"headings": [{"headings_0": {"content": "for it and for it MDAs and for it MDAs and for MDAs and for it MDAs and for it MDAs and", "page": 50, "level": 3}}, {"headings_1": {"content": "it", "page": 50, "level": 3}}, [{"headings_0": {"content": "for it and for it MDAs and for it MDAs and for MDAs and for it MDAs and for it MDAs and", "page": 50, "level": 3}}, 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which made it performance achieved difficult to customise for the District Renovation There are no There PBS outputs, of Doctor's clear \nare no indicators and House at performance clear targets were Kaabong indicators to targets based on MDAs Hospital measure to be which made it quarters, performance achieved difficult to Kaabong customise for Town the District Council \nAppendix 5 (a): Full implemented out-puts \nProgram Sub- PIAP (Program \nTotal Out- Total No Number of program Implementation put activities fully Action Plan) \nexpenditure in the out- implemented \n\u2018Appendix 5 (b): Partially Implemented out-puts \nes nme \nProgram Sub- PIAP progra (Program \nTotal Number Number No of No of Out-put of fully of fully partially activities m Implement expenditu impleme impleme impleme that ation \nre nted nted nted were not Action \nactivities activities activities impleme Plan) \nnted \n\u201c\\{1-DIGITAL 11010503- 300016- \nTRANSFORM Services ICT Services Parish 85,048,000 \nATION \nDevelop \nment \nModel \nOperatio \nns \n12-HUMAN Populatio 1203010513 000006- \n3 4 1 CAPITAL n Health, -Service planning 344,100,49 \nDEVELOPME Safety Delivery and 5 \nNT and Standards Budgetin \nManage disseminate g \nment d and services \nimplemente \nd. \n09- 03- 09020401- 000017- \n1 4 1 INTEGRATED Transpor Capacity of Infrastru 317,217,06 \nTRANSPORT t existing cture 5 \nINFRASTRUC Infrastru transport Develop \nTURE AND cture and infrastructur ment \nSERVICES Services e and and \nDevelop services Manage \nment increased. ment \n09- 03- 000017- 000017- 10 2 INTEGRATED Transpor Infrastructur Infrastru 231,903,75 \nTRANSPORT t e cture 2 \nINFRASTRUC Infrastru Developmen Develop \nTURE AND cture and t and ment \nSERVICES Services Managemen and \nDevelop t Manage \nment \nment \n12-HUMAN 02- 1203010501 320165- 7 3 2 2 CAPITAL Populatio -Basket of Primary 376,764,90 \nDEVELOPME n Health, 41 essential Health 0 \nNT Safety medicines care \nand availed. services \nManage", 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53, "level": 1}}, {"headings_1": {"content": "South Sub", "page": 51, "level": 3}}, [{"headings_0": {"content": "nel", "page": 53, "level": 1}}, {"headings_1": {"content": "South Sub", "page": 51, "level": 3}}]], "page": 53, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bere pore PSP", "metadata": {"headings": [{"headings_0": {"content": "Bere pore PSP", "page": 53, "level": 3}}, {"headings_1": {"content": "nel", "page": 53, "level": 1}}], "page": 53, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "n 834,978,873 834,978,873 834,978,873 834,919,741 59,132 L", "metadata": {"headings": [{"headings_0": {"content": "Bere pore PSP", "page": 53, "level": 3}}, {"headings_1": {"content": "nel", "page": 53, "level": 1}}], "page": 53, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fer Tewanz\u0131 [aaa fmenze [mau |", "metadata": {"headings": [{"headings_0": {"content": "Fer Tewanz\u0131 [aaa fmenze [mau |", "page": 53, "level": 3}}, {"headings_1": {"content": "Bere pore PSP", "page": 53, "level": 3}}], "page": 53, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "254,438,233 254,438,233 254,438,233 254,258,777 \nbodies 257,375,000 257,375,000 257,375,000 254,338,330 \nProduction \n34,691,712 and 484,681,848 86,400,000 571,081,848 571,081,847 536,390,136 \nMarketing \nHealth \n9,913,360 4,115,212,544 266,400,000 4,381,612,544 4,381,612,54 4,371,699,18 \n1 t 7 \n4 \n4 \nEducation \n440,216,425 4,783,165,760 806,312,316 5,589,478,076 5,589,478,07 5,149,261,65 \n6 \n1 \nEngineering 133,264,320 \n133,264,320 133,264,320 133,242,817 21,503 lemme om Isa jume 45,053,916 45,053,916 45,053,916 44,831,031 BEE [een at sum man \\| Resources 93,600,000 36,000,000 129,600,000 129,600,000 119,509,667 \nBased 265,057,882 265,057,882 265,057,882 256,072,675 \nServices \nTwos \\| aaa aa Tan FRE) 42,307,776 42,307,776 42,307,776 34,561,120 \nm \nAudit 14,669,712 14,669,712 14,669,712 13,198,220 \nTrade, \n2,573,067 Industry and 35,372,592 \n35,372,592 35,372,592 32,799,525 \n\u201a372, \nLocal \nDevelopment \nTotal 11,359,178,4 1,195,112, 12,554,290,7 12,554,290 12,035,082 519,207,898 56 316 72 \u201a771 \u201a874 \nAppendix 7: Fairness in the distribution of projects \nSub County District Sub- Variance/ Ranking Amount %age of average county Need of need allocated to amount rate(%) Water \nthe Sub \nallocated to coverage County the Sub rate(%) (UGX) County out \nAppendix 8: Functionality of projects Appendix 8 (a): Existing water facilities \nType of Sub County No of \nNo of \nNo of Non- Total No water oa Villages Functional functional of facility \nBoreholes Boreholes boreholes", "metadata": {"headings": [{"headings_0": {"content": "Fer Tewanz\u0131 [aaa fmenze [mau |", 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\u00b0 \nbeen to issued Completion The \u00b0 supplier Payments had functioning, \nand certificate and \nmade. the and \nto issued completion The done installation", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "East", "page": 56, "level": 4}}, [{"headings_0": {"content": "equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "East", "page": 56, "level": 4}}], [{"headings_0": {"content": "equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "East", "page": 56, "level": 4}}], [{"headings_0": {"content": "equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "East", "page": 56, "level": 4}}], [{"headings_0": {"content": "equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "East", "page": 56, "level": 4}}], [{"headings_0": {"content": "equipment", "page": 56, "level": 1}}, {"headings_1": {"content": "East", "page": 56, "level": 4}}]], "page": 56, "document_name": 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{"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}]], "page": 56, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "71. au ban", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], "page": 58, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nSACCO \nfunded \nKotome PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \n7 Kangios PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKajiir PDM SACCO 100,000,000 100,000,000 \nThe SACCO was fully \nfunded \nLoteleit PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nNarogos PDM 100,000,000 100,000,000 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"page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}]], "page": 58, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 100,000,000 100,000;000 \n~The \u2014-SACCO \u2014-was--fuliy-", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], "page": 59, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "SACCO \nfunded \nKasimeri PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nLocherep PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nLotanit PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKapalu PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nLokinene PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \n37 Kalongor PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nLosogolo PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCOPDM SACCO funded \nMorulem PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nLokolia PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKomuria PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nLoputuk PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \n(eal Biafra PDM SACCO 100,000,000 100,000,000 \nThe SACCO was fully \nfunded \n= Pajar PDM SACCO 100,000,000 100,000,000 \nThe SACCO was fully \nfunded \nCampSwahili PDM 100,000,000 100,000,000 \nThe SACCO 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{"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}]], "page": 59, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- was. fully", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], "page": 60, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "SACCO \nfunded \nLomil Mil PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKite-Lore PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nMeus PDM SACCO 100,000,000 100,000,000 \nThe SACCO was fully \nfunded \n1 Morunyang PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKurao PDM SACCO 100,000,000 100,000,000 \nThe SACCO was fully \nfunded \nMoroto PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nNapeta Kori PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKachemchem PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKalapata PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \na N Nabonyia PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKamion PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nKokosowa PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nNS \u00b0o Nawadou PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \n1 Lobatou PDM 100,000,000 100,000,000 \nThe SACCO was fully \nj \nSACCO \nfunded \n2 Lemugete PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \n3 Narengepak PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nN a Narionomor PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nN u Lokarengat PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nN a Narube PDM 100,000,000 100,000,000 \nThe SACCO was fully \nSACCO \nfunded \nTeregu-PDM \u2014\u2014-100;,000,000 > -t69;006;800 \u2014 \nThe--SACCO \u2014-was\u2014fully SACCO \nfunded \nKathile PDM 100,000,000 100,000,000 \nThe SACCO was fully SACCO \nfunded \nAppendix 10 (b): Under release of PRF to PDM SACCO \nName of Expected PRF Actual PRF Variance (UGX.) SACCO \n(UGX.) \nLopedo/Teuso 100,000,000 \"75,000,000 25,000,000 SACCO was underfunded Lodiko PDM \nby UGX. 25000000 \nSACCO \nAppendix 11: Disbursement of Parish Revolving Fund \nVote Parish PDM Total PRF Total %age Namie Name SACCO received een disburse Name (2021/2022 (Loans) \n&", "metadata": {"headings": [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}, [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}], [{"headings_0": {"content": "had been been", "page": 56, "level": 2}}, {"headings_1": {"content": "Payments had functioning, had children of conducted of UGX..23,496,278", "page": 56, "level": 4}}]], "page": 60, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], "page": 61, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "KAABONG Sakatan Sakatan 111,417,337 \nNo funds \nDLG Ward PDM SACCO \ndisbursed by 30th June 2023 \nKAABONG Kotome Kotome 111,417,337 \nNo funds \nDLG Ward PDM SACCO \ndisbursed by 30th June 2024 KAABONG \\| Lopedo/ Lopedo/ 75,000,000 \nNo funds \nDLG Teuso Ward Teuso PDM \ndisbursed by 30th SACCO June 2025 KAABONG Kangios Kangios 111,417,337 \nNo funds \nDLG Ward PDM SACCO \ndisbursed by 30th June 2026 KAABONG Komuria Komuria 111,417,337 \nNo funds \nDLG West Ward PDM SACCO \ndisbursed by 30th June 2027 \nAppendix 12: Existence of Functional PDM HLG core implementation teams \nDoes the membership of Were the HLG core \nquarterly \nDo the performance reports show evidence that the HLG core team is implementation team performance performing their roles? \ninclude those stipulated reports \nin the guidelines? prepared? \n(Includes District Production \nOfficer (DPO), District \nCommercial Officer (DCO), \nDistrict Planner and District \nCommunity Development \nOfficer (DCDO \nA Mobilization \u201cand sensitization % \u2018the various stakeholders at all levels including communities; \n\\* Support the continuous formation of PDM \nenterprise groups; \n\\* Training of the PDM enterprise groups and \nSACCOs; \n\\* Continuous data collection at household \nand community levels \nN/A \nThe HLG core Implementation team is in place, but these only met once during the financial year under review. They do not meet regularly and only one quarterly report was availed to the auditor to this effect. \nAppendix 13: Functionality of the Parish Development Committees (PDC \nDoes the Were Did the PDC Did the PDC \nHow members quarterly prepare parish prepare parish \nmuch hip of the meetings priorities and 5 year plan as \nfunding Parish held? action plans for stipulated \nwas Develop the FY Annex 2 receive ment \n2022/2023 as structure of \nd for committe per Annex 1 the parish the e (PDC) \nformat of parish plan of the \nPDC include priorities of the Governance activiti those Governance and and es? ? \nstipulate Administration Administration \ndin the pillar pillar \nguideline operational operational \nSakatan \\| YEE \\| YES,30UT PDM OF4 SACCO MEETINGS \nYES, 3 OUT OF 4 MEETINGS \nmanual, Feb. manual, Feb.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}, [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}], [{"headings_0": {"content": "2022/2023)", "page": 61, "level": 3}}, {"headings_1": {"content": "had been been", "page": 56, "level": 2}}]], "page": 61, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022? 2022?", "metadata": {"headings": [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], "page": 62, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n750,000 Held 3 out of 4 quarterly meetings, did not prepare 5 year plans \nHeld 3 out of 4 quarterly meetings, did not prepare 5 year plans \nYES; 3-OUT OF 4 \nMEETINGS \nCentral YES, 3 OUT PDM OF 4 \nSACCO MEETINGS \nPe 750,000 Held -3-out-of 4 quarterly meetings, did not prepare 5 year plans \n5 Held 3 out of 4 quarterly meetings, did not prepare 5 year plans \nYES, 3 OUT Ben i Held 3 out of 4 \nOF 4 \nquarterly meetings, did MEETINGS \nnot prepare 5 year plans \nYES, 3 OUT PoP 5 Held 3 out of 4 \nOF 4 \nquarterly meetings, did MEETINGS \nnot prepare 5 year plans \n00 \nAppendix 14: Failure by PDM SACCOs to hold General Meetings \nVote Paris Date Date Wasa Was Was Are Nam h certifi GM leader the traini \nthe Nam cate was ship vettin ng \ne of held vettin g (topic signa regist (Shoul g criteri al tories ration dbe comm on subje \nwas within ittee follow cts) \nissue one electe ing of the the d month d and the PDM \nBank from inaug PDM SACC \nthe urate SACC oO Acco \ndate d oO mem \nof (Yes/ byela bers issue No) ws under of establ taken \ncertifi ished? durin \ncate g the of \nmeeti \nregistr \nng \nA \n7", "metadata": {"headings": [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}, [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}], [{"headings_0": {"content": "2022? 2022?", "page": 62, "level": 3}}, {"headings_1": {"content": "2022/2023)", "page": 61, "level": 3}}]], "page": 62, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "endix", "metadata": {"headings": [{"headings_0": {"content": "endix", "page": 64, "level": 1}}, {"headings_1": {"content": "2022? 2022?", "page": 62, "level": 3}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "G BON KAA DLG G BON KAA DLG G BON KAA \nWard al Centr Ward Biafra Ward uk Loput", "metadata": {"headings": [{"headings_0": {"content": "endix", "page": 64, "level": 1}}, {"headings_1": {"content": "2022? 2022?", "page": 62, "level": 3}}, [{"headings_0": {"content": "endix", "page": 64, "level": 1}}, {"headings_1": {"content": "2022? 2022?", "page": 62, "level": 3}}]], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "15:", "metadata": {"headings": [{"headings_0": {"content": "15:", "page": 64, "level": 4}}, {"headings_1": {"content": "endix", "page": 64, "level": 1}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee committ ory Supervis \nNon O SACC i swahil Camp O SACC PDM Biafra", "metadata": {"headings": [{"headings_0": {"content": "15:", "page": 64, "level": 4}}, {"headings_1": {"content": "endix", "page": 64, "level": 1}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDM", "metadata": {"headings": [{"headings_0": {"content": "PDM", "page": 64, "level": 4}}, {"headings_1": {"content": "15:", "page": 64, "level": 4}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Committe Executive functionali 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/", "metadata": {"headings": [{"headings_0": {"content": "e Committe Executive functionali 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/", "page": 64, "level": 1}}, {"headings_1": {"content": "PDM", "page": 64, "level": 4}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2022 2022 2022 2022 2022 2022 2022 2022", "metadata": {"headings": [{"headings_0": {"content": "2022 2022 2022 2022 2022 2022 2022 2022", "page": 64, "level": 2}}, {"headings_1": {"content": "e Committe Executive functionali 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/", "page": 64, "level": 1}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "YES YES YES YES YES YES YES \nee committ Sub Loan of", "metadata": {"headings": [{"headings_0": {"content": "2022 2022 2022 2022 2022 2022 2022 2022", "page": 64, "level": 2}}, {"headings_1": {"content": "e Committe Executive functionali 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/", "page": 64, "level": 1}}, [{"headings_0": {"content": "2022 2022 2022 2022 2022 2022 2022 2022", "page": 64, "level": 2}}, {"headings_1": {"content": "e Committe Executive functionali 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/ 02/05/", "page": 64, "level": 1}}]], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO 2022 28/11/ 2022 30/11/ 2022 29/11/ 2022 28/11/ 2022 28/11/ ed indicat Not 2022 01/12/ 2022 30/11/--}-.20/06", "metadata": {"headings": [{"headings_0": {"content": "SACCO 2022 28/11/ 2022 30/11/ 2022 29/11/ 2022 28/11/ 2022 28/11/ ed indicat Not 2022 01/12/ 2022 30/11/--}-.20/06", "page": 64, "level": 2}}, {"headings_1": {"content": "2022 2022 2022 2022 2022 2022 2022 2022", "page": 64, "level": 2}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "61", "metadata": {"headings": [{"headings_0": {"content": "SACCO 2022 28/11/ 2022 30/11/ 2022 29/11/ 2022 28/11/ 2022 28/11/ ed indicat Not 2022 01/12/ 2022 30/11/--}-.20/06", "page": 64, "level": 2}}, {"headings_1": {"content": "2022 2022 2022 2022 2022 2022 2022 2022", "page": 64, "level": 2}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e Committe n Productio /2022 30/06 /2022 /2022", "metadata": {"headings": [{"headings_0": {"content": "e Committe n Productio /2022 30/06 /2022 /2022", "page": 64, "level": 3}}, {"headings_1": {"content": "SACCO 2022 28/11/ 2022 30/11/ 2022 29/11/ 2022 28/11/ 2022 28/11/ ed indicat Not 2022 01/12/ 2022 30/11/--}-.20/06", "page": 64, "level": 2}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sub", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 64, "level": 5}}, {"headings_1": {"content": "e Committe n Productio /2022 30/06 /2022 /2022", "page": 64, "level": 3}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "30/06 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2023", "metadata": {"headings": [{"headings_0": {"content": "30/06 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2023", "page": 64, "level": 3}}, {"headings_1": {"content": "sub", "page": 64, "level": 5}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "committees YES YES YES YES YES YES YES", "metadata": {"headings": [{"headings_0": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}, {"headings_1": {"content": "30/06 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2023", "page": 64, "level": 3}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NO NO NO NO NO NO NO", "metadata": {"headings": [{"headings_0": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}, {"headings_1": {"content": "30/06 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2022 30/06 /2023", "page": 64, "level": 3}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 64, "level": 3}}, {"headings_1": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sub Yes Yes Yes Yes Yes Yes \ncommittees NO NO NO NO NO NO NO NO NO 2 \nYES YES YES YES YES YES \nLu. \nKl \nO CC SA M PD n ata Sak \nSs Ye s Ye Ss Ye Ss \\| Ss \\|\u00ae Ye Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 64, "level": 3}}, {"headings_1": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}, [{"headings_0": {"content": "and", "page": 64, "level": 3}}, {"headings_1": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}], [{"headings_0": {"content": "and", "page": 64, "level": 3}}, {"headings_1": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}], [{"headings_0": {"content": "and", "page": 64, "level": 3}}, {"headings_1": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}], [{"headings_0": {"content": "and", "page": 64, "level": 3}}, {"headings_1": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}], [{"headings_0": {"content": "and", "page": 64, "level": 3}}, {"headings_1": {"content": "committees YES YES YES YES YES YES YES", "page": 64, "level": 5}}]], "page": 64, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes I ona rati ope Not or al ion", "metadata": {"headings": [{"headings_0": {"content": "Yes I ona rati ope Not or al ion", "page": 65, "level": 4}}, {"headings_1": {"content": "and", "page": 64, "level": 3}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ss \ns \\| \nSs Ye", "metadata": {"headings": [{"headings_0": {"content": "Yes I ona rati ope Not or al ion", "page": 65, "level": 4}}, {"headings_1": {"content": "and", "page": 64, "level": 3}}, [{"headings_0": {"content": "Yes I ona rati ope Not or al ion", "page": 65, "level": 4}}, {"headings_1": {"content": "and", "page": 64, "level": 3}}]], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 65, "level": 2}}, {"headings_1": {"content": "Yes I ona rati ope Not or al ion", "page": 65, "level": 4}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ss Ye", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 65, "level": 2}}, {"headings_1": {"content": "Yes I ona rati ope Not or al ion", "page": 65, "level": 4}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 65, "level": 2}}, {"headings_1": {"content": "Yes", "page": 65, "level": 2}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "62 No No No", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 65, "level": 2}}, {"headings_1": {"content": "Yes", "page": 65, "level": 2}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No No No", "metadata": {"headings": [{"headings_0": {"content": "No No No", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes", "page": 65, "level": 2}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "; : ;", "metadata": {"headings": [{"headings_0": {"content": "; : ;", "page": 65, "level": 3}}, {"headings_1": {"content": "No No No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "functi d itute const os SACC 7 3 Only \nand of and of", "metadata": {"headings": [{"headings_0": {"content": "; : ;", "page": 65, "level": 3}}, {"headings_1": {"content": "No No No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "oning functi d itute const Os SACC 7 3 Only", "metadata": {"headings": [{"headings_0": {"content": "oning functi d itute const Os SACC 7 3 Only", "page": 65, "level": 2}}, {"headings_1": {"content": "; : ;", "page": 65, "level": 3}}], "page": 65, "document_name": "Kaabong District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee oem lehnen \\| ee - \n\\| III Only Ss S Ss \n3 of 7; SACC OS const itute \nd and functi oning Y oO Yes Ye Yes Ye Yes No No No No No No No Only 3 of \n7 SACC OS const itute \nd and functi \nY oO Yes Ye Yes Ye Yes No No No No \nY oO Yes Ye Yes Ye Yes No No No No No \nIs the SACCO Remarks registered \nunder \nMicrofinance \nInstitutions \n7-\\|-KAABONG-DLG~\\|-Lopedo/ Teuso Parish ~\\}~Lopedo/ Teuso PDM \nNot-registered-and- applied \nSACCO \nfor a licence \n4 KAABONG DLG Kangios Parish Kangios PDM SACCO No \nNot registered and applied \nfor a licence \nnn KAABONG DLG Kajiir Parish \nKAABONG DLG Loteleit Parish \nKajiir PDM SACCO N o \nNot registered and applied \nfor a licence \nLoteleit PDM SACCO No \nNot registered and applied \nfor a licence \nee KAABONG DLG Narogos Parish Narogos PDM SACCO No \nNot registered and applied \nfor a licence \nKAABONG DLG Lochokei Parish Lochokei PDM SACCO No \nNot registered and applied \nfor a licence \nKAABONG DLG Morunyang Parish Morunyang PDM \nNot registered and applied \n\\| KAABONG DLG Lolelia Parish \nKAABONG DLG \nSACCO \nfor a licence \nLolelia PDM SACCO No \nNot registered and applied \nfor a licence \nKaimese PDM SACCO \nNot registered and applied \nfor a licence \n16 KAABONG DLG Morukinei Parish Morukinei PDM No \nNot registered and applied \nSACCO \nfor a licence \n17 KAABONG DLG \\| Lokiyekes Parish Lokiyekes PDM No \nNot registered and applied \nSACCO \nfor a licence \nKAABONG DLG Leeny Parish Leeny PDM SACCO \nNot registered and applied \nfor a licence \nPe KAABONG DLG Muledo Parish Muledo PDM SACCO No \nNot registered and applied \nfor a licence \n\u00a3 BONG DLG Nakatapan Parish Nakatapan PDM \nNot registered and applied \nSACCO \nfor a licence \nKAABONG DLG Lotim Parish \nLotim PDM SACCO No \nNot registered and applied \nfor a licence", "metadata": {"headings": 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100644 index cb14e3ef197f7909124e075a3ea95bac1aa9e142..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kabale District Local Governmrmt Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KABALE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 2, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(oo \nii \nee ENEEEREEE\u00ae LISE HT ACHON N Sun iii \nee ee ee \nsans nen \nEEE past 1.0 Implementation of the Approved Budget...........ccccssssssesssssssssescsessesssesensssescseaatesesecessness 1 2.0 Management of the Government Salary Payroll..........cccccccccsccscseescessesecssecensecseseeseseeases 8 \nansseennnssnen una unnan0a a \n3.0 \nChange in Accounting Treatment for Non-current Assets... 11 OTHERIMAT TER anne 11 4.0 Implementation of Key Government Grants/Programmes ...........nnenenesennennnnnnn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \nccsisncaicinaimanmnavicnnrnnane ncn nina cari ieiunemoerniierreres \nsyncs een \n........cccccccccscscscccsescsscssescsecesssssssssessseaves OTHER TNFORMA TION 27 sinn aan nennen ann nnanannnnnnna anne \n.....c.c:sssssssssossssessasousecsnsasssascnosessasessaassassssvevevaseacastanvevavaes REPORT ON: THE AUDIT OF COMPLIANCE WITH LEGISLATION .........:csccsccscossssserstensersonsnsasnsns 28 5.0 Implementation of the Parish Development Milena 28 \nAD DE Sn 36 \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 2, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG District Local Government \\| \n\\| \nDIG District Local Government \n\\| \\_\\_ Be et u nn \nFY Financial Year \nDo \u2014 i \non GoU Government of Uganda \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}, [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}]], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HC Health Centre", "metadata": {"headings": [{"headings_0": {"content": "HC Health Centre", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| I on on", "metadata": {"headings": [{"headings_0": {"content": "HC Health Centre", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| i S", "metadata": {"headings": [{"headings_0": {"content": "| i S", "page": 3, "level": 5}}, {"headings_1": {"content": "HC Health Centre", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "> \non HCMS Human Capital Management System \nINTOSAI \nInternational Organization of Supreme Audit Institutions \nIPPS \nIntegrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions \nLGFAM \nLocal Government Financial and Accounting Manual, 2007 \n\\| LGFAR \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA \nLocal Government Public Procurement and Disposal Authority \nLLG \nLower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "| i S", "page": 3, "level": 5}}, {"headings_1": {"content": "HC Health Centre", "page": 3, "level": 1}}, [{"headings_0": {"content": "| i S", "page": 3, "level": 5}}, {"headings_1": {"content": "HC Health Centre", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LR Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "LR Local Revenue", "page": 3, "level": 1}}, {"headings_1": {"content": "| i S", "page": 3, "level": 5}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": ".", "metadata": {"headings": [{"headings_0": {"content": "LR Local Revenue", "page": 3, "level": 1}}, {"headings_1": {"content": "| i S", "page": 3, "level": 5}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_MoDVA", "metadata": {"headings": [{"headings_0": {"content": "_MoDVA", "page": 3, "level": 3}}, {"headings_1": {"content": "LR Local Revenue", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Ministry of Defence and Veteran Affairs", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of Defence and Veteran Affairs", "page": 3, "level": 1}}, {"headings_1": {"content": "_MoDVA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N \nae MoES \nMinistry of Education \nMoFPED \\| Ministry of Finance, Planning and Economic Development \nq MoGLSD \nMinistry of Gender, Labour and Social Development \nMoLG \nMinistry of Local Government \nNAA aNon-Tax National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of Defence and Veteran Affairs", "page": 3, "level": 1}}, {"headings_1": {"content": "_MoDVA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NTR Revenuen", "metadata": {"headings": [{"headings_0": {"content": "NTR Revenuen", "page": 3, "level": 1}}, {"headings_1": {"content": "| Ministry of Defence and Veteran Affairs", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ok \nge OPD Out-patient Department \nPBS).", "metadata": {"headings": [{"headings_0": {"content": "NTR Revenuen", "page": 3, "level": 1}}, {"headings_1": {"content": "| Ministry of Defence and Veteran Affairs", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "NTR Revenuen", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "iu - \n\\_ \n\\_ \n\\_ \n\\_\\_ \na \nPDM Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "NTR Revenuen", "page": 3, "level": 1}}, [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "NTR Revenuen", "page": 3, "level": 1}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "NTR Revenuen", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 3, "level": 1}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 3, "level": 1}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IDEEN,", "metadata": {"headings": [{"headings_0": {"content": "IDEEN,", "page": 3, "level": 1}}, {"headings_1": {"content": "_|", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDU Procurement & Disposal Unit \nPFMA Public Finance Management Act PFMR Public Finance Management Regulations", "metadata": {"headings": [{"headings_0": {"content": "IDEEN,", "page": 3, "level": 1}}, {"headings_1": {"content": "_|", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_PPDA", "metadata": {"headings": [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Procurement & Disposal of Public Assets \\|PRE. \\| Part Revelingintitid) \nS/C Sub county \n\\_\\_\\_\\_\\| sa ee \\| \nRE \n- \n\u2014< UCF \nUganda Consolidated Fund \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results \nUGX \\| Uganda Shilling \nURF \\| UgandaRoad Fund \nnn... \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KABALE 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 Kabale 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 Kabale 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": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}, [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \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 Kabale 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.52,720,812,000 out of which UGX.51,247,338,611 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}, [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}]], "page": 4, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "_PPDA", "page": 3, "level": 1}}], "page": 5, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % funding UGX \nUGX \n1 Recurrent (Wage) 32,047,376,208 32,047,376,208 100% 2 Recurrent (Non-wage) \\| 15,191,914,000 14,673 ,666,625 \\| 97% 3 Development 5 481,521,000 4,526,295,778 83% \\| Total 52,720,812,000 51,247,338,611 97% \nOut of the total warrants of UGX.51,247,338,611 I reviewed the utilisation of warrants worth UGX.43,727,897,591 (85%) as summarised in the table below \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "_PPDA", "page": 3, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "_PPDA", "page": 3, "level": 1}}]], "page": 5, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "metadata": {"headings": [{"headings_0": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM expenditure audited \n67,037,946 39,545,830,740 77% DDEG (Non-USMID) 352,089,000 39,897,919,740 78% Education grant - Formerly 194,432,640 \n40,092,352,380 \nSFG \nrojects 196,550,093 40,288,902,473 Transitional development 482,044,541 80% SOTTO ON \nrant - Health Adhoc \n1,252,525,879 42,023,472,893 82% Water development grant 355,852,000 83% (Piped water, and Rural water \n42,379,324,893 \nand Sanitation", "metadata": {"headings": [{"headings_0": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "metadata": {"headings": [{"headings_0": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}, {"headings_1": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}], "page": 5, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total of the utilised 43,727,897,591 warrants audited \nOut of the total warrants of UGX.51,247,338,611 in the financial year 2022/2023, UGX.28,035,619,802 (55%) was spent on wage costs for which I issued a separate", "metadata": {"headings": [{"headings_0": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}, {"headings_1": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}, [{"headings_0": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}, {"headings_1": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No\\_ Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the District planned to collect local revenue \nof UGX. 850,812,000 however; by the end of the year, only UGX.736,269,008 I \nadvised the had been collected representing 86% performance. The summary is in the Accounting Officer to table below and the details are in appendix 1. \nexpedite the N Source Approved Actual Variance implementation of 0 budget Collections Integrated Revenue \\| TaxRevenues \\| \\_205,868,250 172,294,344 33,573,906 Administration \n\\| Non-Tax Revenues 644,943,750 563,972,664 80,971,086 System (IRAS) to Total 850,812,000 736,269,008 114,542,992 enhance local revenue performance. The District under collected local revenue as per the details Appendix 1 \nAt the same time Overall, the DLG under collected local revenue which denied the entity management should resources for implementation of the following planned activities. \nexplore potential N Out-put Activity \nPurpose of the un- Budget \nsources of revenue to o \u2014\\_ implemented Amount enhance LR activities \nCollections. : \n1 320034 \\|Family planning Sensitisation of 70,000,000 \nPrevention \\|(Sensitization and Radio Community Members on \nand Talk Shows) Family Planning Uptake \nRehabilitat \nion \nservices \n2 320110 Participation in Kabale Keep Staff Members 10,000,000 \nSports and Cooperate League \nPhysically Fit \nrecreation \nal services I \n3 000006 Computer Repairs Servicing of District 10,000,000 \nPlanning \nComputers \nand \nBudgeting \n5 services \\| \n000014 Facilitate Statutoy Mandatory Statutory \nAdministra Sittings for Land Board, Sittings for PAC, Land \n34,140,750 \ntive and PAC and DSC, Transport Board and DSC not \nSupport Facilitation for lower done. \nServices cadre staff, Monitoring Conduct monitoring and \nand Supervision of supervision of \nGovernment Projects Government projects. \n\\| 5 000006 Servicing of Government To maintain Government \nPlanning Vehicles, Monitoring and Vehicles in good \n12,358,713 and supervision condition \nBudgeting \nservices \n7 000004 Printing periodicals, To provide relevant \n\\| Finance Quarterly reports, information to all District 23,580,356 and Budgeting documents Stakeholders", "metadata": {"headings": [{"headings_0": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}, {"headings_1": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}, [{"headings_0": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}, {"headings_1": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}], [{"headings_0": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}, {"headings_1": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Accounting", "metadata": {"headings": [{"headings_0": {"content": "1 Accounting", "page": 6, "level": 2}}, {"headings_1": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}], "page": 6, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "010008 Welfare To provide/facilitate \nCapacity meetings and 12,192,237 Strengthe \nrefreshments \nNo Observation Recommendation resulting in a shortfall of UGX.1,678,490,000 representing 97% performance. \nensure that all the", "metadata": {"headings": [{"headings_0": {"content": "1 Accounting", "page": 6, "level": 2}}, {"headings_1": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}, [{"headings_0": {"content": "1 Accounting", "page": 6, "level": 2}}, {"headings_1": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "unimplemented", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], "page": 7, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the approved work plan and sampled 7 outputs with a total of 41 activities. I noted the following; \ne 7 outputs with 41 activities had clear performance indicators and targets.as summarized in the table below and detailed in appendix 3 Table showing performance indicators and targets \nCategory of No. of No of No. of No of Expendi outputs output activi Activities activities ture \nties with without Amount ntifi in the clear clear (UGX) cati outp performa performan Bn on uts nce ce of indicator indicators out s and and put targets targets s Fully quantified 41 0 4.95 100 outputs \n41 0 495 \\| 100 \nWith clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information.", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}, [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}]], "page": 9, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.5 Implementation of outputs \nI assessed the implementation of seven (7) outputs with forty one (41) I advised Accounting activities worth UGX.4,950,527,753 that were fully quantified and noted that; \nOfficer to ensure that e Five (5) output with twenty eight (28) activities and expenditure worth all outputs not fully UGX. 2,550,014,874 was fully implemented. \ncompleted are completed in the e One (1) outputs with 6 activities worth UGX.1,252,525,879 were partially subsequent financial implemented. Out of 6 activities, the entity fully implemented four (4) year 2023/24. activities while two (2) activities were partially implemented \nOne (1) outputs with seven (7) activities worth UGX.1,147,987,000 were \ne \nnot implemented at all. \nTable showing performance indicators and targets \nCategory \nNo of No. of No of No of Expend of outputs activi Activiti activities activities iture ties es fully partially not Amoun in the implem impleme impleme t (UGX) outpu ented nted nted \nts \nFully \n2.55 implemented \noutputs \nNo\\_ \\| Observation \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}, [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}]], "page": 9, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Completion of OPD at Nyanja HC11\n4. Construction of OPD at Muyumbu HCII\n5. Construction of 2 twin staff house with a stance pit latrine at Rubaya HCIV \nvona Renovation of OPD at Rusikizi HCII \nCompletion of Renovation of Nyakasharara HCII \nConstruction of a 2 stance latrine at Kyasano HCII \nConstruction of twin staff house and 4 no stance VIP Latrine at Maziba HCIV", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], "page": 10, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 3 for details. \nThe Accounting Officer explained that by the time of the Audit the stated activities had not started due to delays on the side of the UPDF engineers Brigade. However, the Brigade reported and works for the construction of staff houses at Maziba Health IV and Rubaya Health Centre IV had started. \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF and Transitional Development Grant \nI sampled two (2) out of seven (7) activities with a total expenditure of UGX.481,000,000. The significant findings are provided in the table below. \nS/ Programme Activity Source of Total Pictorial Summary of Audit N \ndetails funds expenditure evidence findings (Time, conclusi (UGX) Quality, Quantity, on Cost \nand \nFunctionali \n4 Public Sector Construction Transitonal 381,000,000 \nAt the time of The Transformatio of Rukiiko Developmen \ninspection on 12\u2122 project n Hall at t \nOctober 2023 the was Kamuganguz project was partially i Sub county \npartially complet completed. \ned. \nIntegrated Construction URF- 100,000,000 \nAt the time of The Transport Omukigyera Emergency \ninspection on 18\" project Infrastructure Bridge Funding \nOctober 2023 was And Services \nworks were on partially going. \nimplem ented. Total 481,000,000 \\| \\| \nRecommendation \nI advised the Accounting Officer to always mobilize the necessary resources on time to enable full implementation of planned activities. \n1.7.2 The service delivery under focus areas \nI sampled fourteen (14) out of forty one (41) activities in six (6) focus areas with a total expenditure of UGX.4,950,527,753 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nFocus Area Key Observation \nKey", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}, [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}]], "page": 10, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 11, "level": 1}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 4}}], "page": 11, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Water \ne Constructed gravity flow scheme to e I advised the Accounting Development Buramba HCIII and\\_ rehabilitated Officer to ensure water grant \nKyabakonjo gravity flow scheme do user committeesa are not have functional user committees \noperational. \nThis could result in to poor \nmaintenance and utilization of the \ngravity flow schemes which can \naffect their functionality and \ndurability. \ne 617 out 2,731 of the existing water \nI advised the Accounting facilities were not functioning \nOfficer to liaise withthe concerned authorities for This negatively affects water service \nadditional funding for", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 11, "level": 1}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 4}}, [{"headings_0": {"content": "recommendation(s)", "page": 11, "level": 1}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 4}}], [{"headings_0": {"content": "recommendation(s)", "page": 11, "level": 1}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 4}}]], "page": 11, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}], "page": 11, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rehabilitation and repairs Delayed publication of advert and e I advised the Accounting delayed contract award in 3 out of 4 \nOfficer to plan for projects implementation of Implication activities timely. Delayed implementation of the \nprojects hence delayed water \nservice delivery to the beneficiaies \nTransitional \neCompletion of OPD at Nyanja HC11, eI advised the Accounting development construction of OPD at Muyumbu HCII, Officer to expedite grant - Health construction of 2 twin staff house with implementation of the Adhoc \na stance pit latrine at Rubaya HCIV, activities \nrenovation of OPD at Rusikizi HCII, \nrenovation of Nyakasharara HCII, \nconstruction of a 2 stance latrine at \nKyasano HCII and construction of twin \nstaff house and 4 no stance VIP Latrine \nat Maziba HCIV were not implemented \nDelayed health service delivery to the beneficiaries \n2.0 Management of the Government Salary Payroll \nremedial 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; \nKabale District Local Government had a wage budget of UGX.32,047,376,208, out of which UGX.28,035,619,802 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}, [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}], [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}], [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}], [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}]], "page": 11, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aa No Observation Recommendation Utilization of the Wage Budget \nThe DLG had an approved wage budget of I advised the Accounting UGX.24,901,033,206, and obtained supplementary funding of officer to carry out timely UGX.7,146,343,002 resulting into a revised wage budget of wage analysis and planning UGX.32,047,376,208 which was all warranted. \nin order to fully absorb the wage funding. \nOut of the total warrants, UGX.28,035,619,802 was utilized by \nthe DLG\\_ resulting in un-utilized warrants of \nUGX.4,011,756,406 representing utilization of 87.5% as \nsummarized in the table below and detailed in Appendix 4 \nApprov Suppl Revise Warran Paymen Unspen \ned emen d ts UGX. ts UGX. t \nBudget tary Budget Bn Bn Balance \nUGX. UGX. UGX. UGX. \nBn Bn Bn Bn \n24.901 7.146 32.047 32.047 \\| 28.035 4.011 \nFrom the analysis, I noted that there was an under absorption of UGX.4,011,756,406 from the supplementary funding \n. \nThe Accounting Officer explained that the supplementary funds for salary enhancement for scientists came late and some payments were not made during the financial year hence unable to exhaust the available funds. \n2.2 \nValidation of employees on the entity payroll \nThe District had 2,622 employees on the IPPS payroll of which I advised the Accounting 2,385 (91%) were fully verified, 171 (7%) partially verified, 2 Officer to undertake the (0%) not verified, and 64 (2%) did not show up.", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}, [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}], [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}], [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}]], "page": 12, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], "page": 12, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In addition, 38 individuals had not accessed the payroll by end e \nTo initiate a process of of June, 2023. These were captured as new records in my \ndeleting these names on determination of the District wage bill. \nthe payroll. For staff on transfer of service, the The following observations were made; \nAccounting Officer a) Out of 2,622 (91%) employees appeared for the \nshould initiate a process validation exercise and presented all the pre-requisite \nof transfer of salary documents to confirm their existence and regularity of \nEE ene their new DIE 3 en ions. . To liaise with the \ni. 23 employees who did not appear for the headcount \nbrought to the attention were accounted for by the Accounting Officer as being \nof the Ministry of Public away for genuine reasons which included official leave \nService within a specified timeline for appropriate and sick leave at the time of validation. \naction. \n41 employees were confirmed to have exited the District \ndue to: death, dismissal, abscondment, retirement, \ntransfer of service, and those who are known to the \nAccounting Officer but failed to appear for validation \nwithout justification. \nThere was no payment of salary to employees in question after exit from the District. \ne) 38 individuals whose names were not on the District's payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that the minute extracts for the years before 1999 were missing from the District registry and could not be located. He further explained that the two secondary school and tertiary teachers were recruited by the Education Service Commission, appointed and deployed by the Permanent Secretary, Ministry of Education and Sports upon which the District enabled access to the payroll.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}, [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}]], "page": 12, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 15, "level": 1}}, {"headings_1": {"content": "following;", "page": 12, "level": 1}}], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rural Water and Sanitation Sub- \n4 Grant (traditional component \nPiped Water Sub-Grant (UgIFT 2", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 15, "level": 1}}, {"headings_1": {"content": "following;", "page": 12, "level": 1}}], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 15, "level": 1}}, {"headings_1": {"content": "quantity", "page": 15, "level": 1}}], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I 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": "component)", "page": 15, "level": 1}}, {"headings_1": {"content": "quantity", "page": 15, "level": 1}}], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 2}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 2}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 2}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe All the program funds were received during the year and\\_ spent in line with the Grant guidelines. \noe Monitoring was undertaken. \ne Approval of the project designs and monitoring was undertaken. All three 3 out of 3 (100%) of the projects implemented had their designs approved by the Ministry of Water and Environment. \ne Inspection of a sample of 3 implemented project with a total expenditure of UGX.269,996,541 indicated that the projects exist, fully completed and were in use. \ne The water projects were constructed on land for which the District had ownership or consent offer. \n4.1.2 Areas of Improvement \nI noted the following areas where the District needed improvement; \n4.1.3 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \ne The proposed investments are derived from the approved LG Development Plan. \ne prescribes the thresholds for allocation of rural water and sanitation sub- grant (traditional component), and piped water sub-grant (UgIFT", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 2}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 2}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component),", "metadata": {"headings": [{"headings_0": {"content": "component),", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 2}}], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Provides an indicative list of capital investments and other development activities to be funded. \noe stipulates that LGs should prioritise water supply investments for sub- counties that have below district water \nseed schools \nUGIFT Project Water source Community Audit Conclusion place and status \n(name) and \naccessibility to \nwater s status \n1 Construction of twin staff Rain harvesting/ Kitooma \nNot provided with reliable house at Kitooma HC111 National water and \nwater \nsupply Sewegae \nCorporation \nAs a result, the UGIFT project had water constraints and the surrounding community did not get to benefit from water source that was supposed to accompany the project which hinders achievement of intended grant objectives. \nThe Accounting Officer explained that during the financial year 2022/2023, the District's Local Government\u2019s budget could only supply water to upgraded Buramba HC III and Kitooma HC III would be implemented in the next financial year of 2024- 2025.", "metadata": {"headings": [{"headings_0": {"content": "component),", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 2}}, [{"headings_0": {"content": "component),", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 2}}], [{"headings_0": {"content": "component),", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 2}}], [{"headings_0": {"content": "component),", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 2}}], [{"headings_0": {"content": "component),", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], "page": 16, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritise provision of water to the UGFIT projects in the subsequent budgeting and planning cycle. \n4.1.4 \nReview of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31\u00b0 of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \nS/ Subject Contractor amount date of date Remarks N procur contract ement was \nadvert awarded \nConstruction and supply VIRAT \nof water to Buramba Engineering Ltd \nHC111-Kahungye S/C \n112,371,134 08/05/2 15/06/2023 Delayed \n023 publication of advert and \nPhase 11 delayed m 1 contract award zu Extension of water to VIRAT \n\\| 101,825,635 15/12/2 17/02/2023 Delayed upgraded Buramba Engineering Ltd 022 publication of Hc111 advert and delayed \n2 \\| \ncontract award Rehabilitation of Andywc \n45,790,013 21/07/2 16/01/2023 Delayed Kyabakonjo Gravity Contractors ans 022 publication of Flow Scheme Suppliers Ltd \nadvert and \nOnly 1 out of 4 (25%) of the projects had their procurement contracts awarded oe \nby 31% October 2022. \nDelayed procurement causes delayed implementation hence hampering timely service delivery. \nThe Accounting Officer explained that the procurement process delayed because of issues of funding as there was no release for Quarter one funds for investment costs to cater for the advert. However, the district committed itself to timely implementation of the procurement process in subsequent financial years. \nRecommendation \nI advised the Accounting Officer to continue engaging MOFPED to ensure that targeted releases are made for all the planned procurements. \n4.1.5 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}]], "page": 16, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 17, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Upgrading of Karujanga HC II to HC III", "metadata": {"headings": [{"headings_0": {"content": "Upgrading of Karujanga HC II to HC III", "page": 20, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 2}}], "page": 20, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "Upgrading of Karujanga HC II to HC III", "page": 20, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 2}}], "page": 20, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "metadata": {"headings": [{"headings_0": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}, {"headings_1": {"content": "Upgrading of Karujanga HC II to HC III", "page": 20, "level": 3}}], "page": 20, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Assorted Assorted Supply of medical equipment at Buramba HC III \nAssorted Assorted \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}, {"headings_1": {"content": "Upgrading of Karujanga HC II to HC III", "page": 20, "level": 3}}, [{"headings_0": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}, {"headings_1": {"content": "Upgrading of Karujanga HC II to HC III", "page": 20, "level": 3}}]], "page": 20, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.2.1 Positive observations \nI noted the following areas where management had commendable performance; \noe The District budgeted and received UGX.1,252,525,879 (100%) funding. \noe A review of the budget allocations of the Health development activities revealed that there were proper budget allocations for upgrade and new construction activities. \nAreview of procurement files revealed that the procurements of 6 projects were oe \nimplemented as per the PPDA guidelines. \ne A review of expenditure vouchers revealed that all the funds utilized were fully accounted with completion certificates and other supporting documentation. \noe Physical inspections of 1 project (construction Twin Staff House at Upgraded Kahondo HC III ) implemented revealed that it was completed and currently in use. \nDetails Approved Warrants/ Expenditure Under %age budget (UGX) Release (UGX) (UGX) \nabsorption funds", "metadata": {"headings": [{"headings_0": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}, {"headings_1": {"content": "Upgrading of Karujanga HC II to HC III", "page": 20, "level": 3}}, [{"headings_0": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}, {"headings_1": {"content": "Upgrading of Karujanga HC II to HC III", "page": 20, "level": 3}}]], "page": 20, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "absorbed", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 21, "level": 2}}, {"headings_1": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}], "page": 21, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ray SB) to \\| (Cc) \n: \\| \\_", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 21, "level": 2}}, {"headings_1": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}, [{"headings_0": {"content": "absorbed", "page": 21, "level": 2}}, {"headings_1": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}]], "page": 21, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "E=(B-C)", "metadata": {"headings": [{"headings_0": {"content": "E=(B-C)", "page": 21, "level": 1}}, {"headings_1": {"content": "absorbed", "page": 21, "level": 2}}], "page": 21, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 1,252,525,879 1,252,525,879 1,180,719,523 71,806,356 94% development \noka m 1,252,525,879 1,252,525,879 1,180,719,523 71,806,356 \nAccounting Officer explained that all funds were received and spent as the table above and the balance unspent was retention for the contractors and did not affect the project. \n4.2.2.2 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\"' November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which two (2) UGIFT infrastructure projects worth UGX.350,000,000 were implemented. Details are in the table below; \nSN UGIFT Project \n\\| Contract Amount UGX 1 \\| Construction of twin staff house at Upgraded Kitooma HC \\| \n170,000,000 III \n\\| 2 \\| Supply of medical equipment at Buramba HC III \n180,000,000", "metadata": {"headings": [{"headings_0": {"content": "E=(B-C)", "page": 21, "level": 1}}, {"headings_1": {"content": "absorbed", "page": 21, "level": 2}}, [{"headings_0": {"content": "E=(B-C)", "page": 21, "level": 1}}, {"headings_1": {"content": "absorbed", "page": 21, "level": 2}}], [{"headings_0": {"content": "E=(B-C)", "page": 21, "level": 1}}, {"headings_1": {"content": "absorbed", "page": 21, "level": 2}}], [{"headings_0": {"content": "E=(B-C)", "page": 21, "level": 1}}, {"headings_1": {"content": "absorbed", "page": 21, "level": 2}}], [{"headings_0": {"content": "E=(B-C)", "page": 21, "level": 1}}, {"headings_1": {"content": "absorbed", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | Total", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 21, "level": 1}}, {"headings_1": {"content": "E=(B-C)", "page": 21, "level": 1}}], "page": 21, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "vu", "metadata": {"headings": [{"headings_0": {"content": "vu", "page": 23, "level": 1}}, {"headings_1": {"content": "| | Total", "page": 21, "level": 1}}], "page": 23, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ENTE ca", "metadata": {"headings": [{"headings_0": {"content": "ENTE ca", "page": 23, "level": 11}}, {"headings_1": {"content": "vu", "page": 23, "level": 1}}], "page": 23, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 26, "level": 1}}, {"headings_1": {"content": "ENTE ca", "page": 23, "level": 11}}], "page": 26, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 26, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 26, "level": 1}}], "page": 26, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B) (C) 5 \nInfrastructure 1,147,987,000 470,287,357 470,287,357 677,699,643", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 26, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 26, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 26, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 26, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 26, "level": 1}}], "page": 26, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(MOFPED).", "metadata": {"headings": [{"headings_0": {"content": "(MOFPED).", "page": 27, "level": 2}}, {"headings_1": {"content": "Projects", "page": 26, "level": 3}}], "page": 27, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to engage UPDEB to expedite the completion of \nA review of the District work plans revealed that UGX.1,271,072,969 was budgeted to cater for District roads activities using the force Account mechanism. \nI noted that the district did not receive all its budgeted funds. Out of the total budget of UGX.1,271,072,969, only UGX.1,093,354,119 (86%) was received resulting into a shortfall of UGX.177,718,850(14%) \nThe failure to fully fund the budget resulted into failure to implement planned activities as shown below \nCategory \nDistance (KM) Budgeted amount \\| \u2018UGX\u2019 \nRoutine Mechanized Maintenance \nKyobugombe-Katenga via Kitohwa 9.4 9,400,000 \\| Omukabare- Mwendo-Mubira- Kigarama 11 11,000,000 Karweru-Rurema- Kamuronko 10 10,000,000 L.Bunyonyi-Kashambya 75 \u2014] 7,500,000 Mukabaya- Rwemihanga- Biringo 15.2 15,200,000 Kitumba-Habuhasha 6 6,000,000 Emergency works \\| Omukikazi-Butore- Buhumuriro road 10 = 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "(MOFPED).", "page": 27, "level": 2}}, {"headings_1": {"content": "Projects", "page": 26, "level": 3}}, [{"headings_0": {"content": "(MOFPED).", "page": 27, "level": 2}}, {"headings_1": {"content": "Projects", "page": 26, "level": 3}}], [{"headings_0": {"content": "(MOFPED).", "page": 27, "level": 2}}, {"headings_1": {"content": "Projects", "page": 26, "level": 3}}], [{"headings_0": {"content": "(MOFPED).", "page": 27, "level": 2}}, {"headings_1": {"content": "Projects", "page": 26, "level": 3}}], [{"headings_0": {"content": "(MOFPED).", "page": 27, "level": 2}}, {"headings_1": {"content": "Projects", "page": 26, "level": 3}}], [{"headings_0": {"content": "(MOFPED).", "page": 27, "level": 2}}, {"headings_1": {"content": "Projects", "page": 26, "level": 3}}]], "page": 27, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kigata, Kyanamira_ Bridge", "metadata": {"headings": [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], "page": 28, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 m span \n100,000,000 Nyangoye-Rushongati-Katenga Road 5 100,000,000 Total 74.1 359,100,000 \nThe Accounting Officer attributed this to inadequate funding by the Uganda Road Fund. However, the unimplemented activities were rolled over to the subsequent financial year of 2023/2024 \nRecommendation \nI advised the Accounting Officer to continue liaising with the Uganda Road Fund for improved funding in order to implement all planned road activities. \n4.7 Review of the Health Sector \n4.7.1 \nLow coverage of Health Centre Two\u2019s (HCII) \nSection 2.4 of Health Sector Service standards & Service delivery standards, 2016 defines the range of services (promotive, preventive, curative, rehabilitative and palliative) to be provided by a Health facility. Accordingly, each parish should have a Health Centre II. \nHowever, I noted that 24 out of 79 parishes have Health centre IIs respectively as in appendix 7. \nRecommendation \nI advised The Accounting Officer to engage Ministry of Health and lobby for resources for the establishment of missing health facilities in the district. \n4.7.2 Lack of basic infrastructure requirements per level of health facili \nSection 2.4 of Health Sector Service standards & Service delivery standards, 2016 defines the minimum quality standards for health infrastructure for various health levels as shown below; \nFrom the review of the above, I noted the following \na) Health Centre IVs \nS/ Health facility Audit Remarks \nN \n1 Rubaya HC IV \\| No mortuary, No incinerator and has 4 housing units \nI Maziba HC IV \nNo mortuary, No incinerator, old and dilapidated medical buildings and \n2 \nhas 3 housing units \nKakomo HC IV \nNo mortuary, No incinerator, Operation Theatre and has only 1 housing \n3 \nunit \nb) Health Centre III \nS/ Health facility Audit Remarks \nBuhara, Buramba, Butanda, Bwama, \nAll lack an incinerator Kaharo, kahondo, Kahungye, Kitooma, \n1 \nKyanamira, Kasheregyenyi and Karujanga \nKitooma, Kasheregyenyi, Kahondo,", "metadata": {"headings": [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}, [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}]], "page": 28, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Karujanga \nKakomo HC IV \n3 \nBuhara, Buramba, Butanda, Bwama, Kaharo, kahondo, Kahungye, Kitooma, Kyanamira, Kasheregyenyi and Karujanga", "metadata": {"headings": [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], "page": 29, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "\"|", "metadata": {"headings": [{"headings_0": {"content": "\"|", "page": 34, "level": 4}}, {"headings_1": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}], "page": 34, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "release aid on the date the date \n1 22/05/2023 \n67 3,350,000,000 Delayed disbursement 2 28/06/2023 \n67 \n1,675,000,000 \\| Delayed disbursement 67", "metadata": {"headings": [{"headings_0": {"content": "\"|", "page": 34, "level": 4}}, {"headings_1": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, [{"headings_0": {"content": "\"|", "page": 34, "level": 4}}, {"headings_1": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}]], "page": 34, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,025,000,000", "metadata": {"headings": [{"headings_0": {"content": "5,025,000,000", "page": 34, "level": 3}}, {"headings_1": {"content": "\"|", "page": 34, "level": 4}}], "page": 34, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Late disbursement of funds to PDM SACCOs leads to delayed disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "5,025,000,000", "page": 34, "level": 3}}, {"headings_1": {"content": "\"|", "page": 34, "level": 4}}], "page": 34, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}], "page": 34, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the mandate to release funds lies with the MoFPED. \nRecommendation \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}]], "page": 34, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.3.2 \nReview of the PDM Governance Structures \nParagraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; require that \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer e \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the oe \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe \nthat 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 District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}]], "page": 34, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. HLG \nCore e The HLG Core Implementation team I advised the Accounting Implementation \nwas fully constituted as per the Officer to ensure that PDM Teams guideline. HLG core implementation e The District did not prepare quarterly prepares", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}], "page": 35, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "quarterly", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], "page": 35, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "performance reports. Out of 4 performance reports. quarterly performance reports, none \nwere prepared. Details in Appendix \n9 \nThe Accounting Officer explained that at the inception of the program was not done but it was now being done.", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}, [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}]], "page": 35, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish \nI reviewed the operations of the PDC in I advised the Accounting Development \nthe 10 sampled PDM SACCOS, and Officer to ensure that PDCs Committees (PDC) noted the following; \nhold quarterly meetings \ne PDCs were fully constituted \ne Did not prepare Parish \npriorities and action plans for \nthe FY 2022/2023 \ne Funding received of \nUGX.45,444,717 \nwas \ninadequate to facilitate the \nactivities of PDC. \ne Did not prepare quarterly \nperformance reports. Details \nin Appendix 10", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], "page": 35, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that \ndue to insufficient funding, follow up on \nsome of PDCs\u2019 functions were not done. \nHe however promised to improve going \nforward \nGeneral Meetings e 10 SACCOs held a general meeting/... I advised the Accounting by PDM SACCOs \nSACCOs held their first general Officer to ensure training of meeting more than 1 month after the PDM SACCO members. \nThe Accounting Officer explained that During the financial year under review, PDM SACCO Boards were not regularly meeting because they had not started on disbursement. But they are now functional and they regularly meet for approval of loans. Details in Appendix 12 \nNon functionality \u00a2 I noted that the sampled 10 SACCOs I advised the Accounting of \nSACCO did not have functional committees Officer to ensure that Committees and and subcommittees. Details in committees hold regular Sub Committees Appendix 13 \nmeetings. \nFailure to have a functioning Board/Committees/Sub-Committees \nmay lead to mismanagement of the SACCOs due to the lack of appropriate", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}, [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}]], "page": 35, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oversight.", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}, {"headings_1": {"content": "quarterly", "page": 35, "level": 1}}], "page": 36, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that During the financial year under review, committees were not regularly meeting because they had not started on disbursement. But they are now functional and they regularly meet for approval of loans \n5.1.3.3 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}, {"headings_1": {"content": "quarterly", "page": 35, "level": 1}}, [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}, {"headings_1": {"content": "quarterly", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nI made the following observations; \nSN Nature Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}, {"headings_1": {"content": "quarterly", "page": 35, "level": 1}}, [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}, {"headings_1": {"content": "quarterly", "page": 35, "level": 1}}], [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}, {"headings_1": {"content": "quarterly", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 37, "level": 4}}, {"headings_1": {"content": "oversight.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 37, "level": 4}}, {"headings_1": {"content": "oversight.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 SACCOs were not licensed to take on the I advised", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 37, "level": 4}}, {"headings_1": {"content": "oversight.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs Under the business of lending under Microfinance Accounting Officer to Microfinance \nInstitutions money lenders act as detailed in liaise with the PDM Institutions Appendix 14 Secretariat for Lenders Act \nfurther guidance on As a result, enforcement of recovery of PRF this matter. \nfrom beneficiaries by the PDM SACCOs may \nbe legally challenged leading to loss of \nfunds. \nThe Accounting Officer promised to take up \nthe matter with the PDM Secretariat", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Update of SACCO e 10 SACCOs did not have a PDM member \\| I advised the Enterprise and registers/ updated PDM member registers Accounting Officer to Household Registers contrary to the guidelines. \nensure that the PDM member register is updated as required Failure to update PDM member registers \nby the guidelines. \nmay result to extending PRF loans to \nineligible beneficiaries leading to failure to \nachieve pillar objectives. Appendix 15", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that at the inception of then Programme, house hold registers were not updated. However, all respective parish chiefs have updated enterprise and household registers. And enterprise group members have accessed funding from SACCOs. \nSigning of PRF e UGX.670,000,000 was transferred to 10 I advised the Financing \nSACCOs without evidence of signed PRF Accounting Officer to Agreements \nfinancing agreements as detailed in conduct adequate Appendix 16 monitoring and supervision of the The Accounting Officer explained that the SACCO groups to district did not get a clear guidance on this foster compliance in since money was being transferred from signing agreements. Ministry of Finance to Sacco accounts Direct \n5.1.3.4 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users r handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}, [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}]], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation Le Wealth Ranking of 10 parishes did not carry out wealth I advised the Accounting Households \nranking during identification of subsistence Officer to ensure households. Details are in Appendix 17 \ncompliance with the wealth ranking of the Failure to identify subsistence households households in the using the wealth ranking tool may remaining 10 parishes. undermine the achievement of pillar \nobjectives \nThe Accounting Officer explained that Wealth ranking at village level throughout the district was done headed by Chairperson Local council 1 (LC I) facilitated by the parish chief through community engagement meetings to select the beneficiaries. \nGu fails \nJohn F.S. Muwanga \nAppendices \nAppendix 1: Performance of Local Revenue No Source \nTax Revenues \nWIN] Local Services Tax \nLand fees", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}, [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}]], "page": 38, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TH Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], "page": 39, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other tax revenues Non-Tax Revenues Other Property income \nApproved budget Actual Collections Variance \n125,725,000 107,490,689 18,234,311 0 20,000 (20,000) 80,143,250 64,783,655 15,359,595 0 0 0 \n0 0 0 6 Dividends 0 0 0 7 Rent \n25,600,000 30,718,208 (5,118,208) \\| 8 Other property income \n0 0 0 9 Sale of goods and services \n19,530,000 17,342,500 2,187,500 10 Admin fees and licenses \n178,139,650 156,414,007 21,725,643 11 Court fines and Penalties \n0 0 0 12 Other fines and Penalties \n0 13 Miscellaneous Revenue \n421,674,100 359,497,949 62,176,151 Total 850,812,000 736,269,008 114,542,992 \nAppendix 2: Key activities affected by under-utilization of warrants No Programme Warrants Activities affected by the under utilization \nnot Utilized \n1 Agro- \nSalary Payment \nIndustrialization 210,100,000 \n2 Private Sector \n3,000,000 Salary Payment Development \nReason for the underutilization of warrants \nSupplementary funds for salary enhancement for scientists came late and some payments were not affected during the financial year hence unable to exhaust the available funds \nSupplementary funds for salary enhancement for scientists came late and some payments were not affected during the financial year hence unable to exhaust the available funds \n3 Human Capital \nDevelopment \n2,929,918,030 \n[4 Public Sector \nTransformation 447,371,740 \nSalary Payment \nSupplementary funds for salary enhancement for scientists came late and some payments Retention payment for Construction of staff Houses at were not affected during the FY due to system failure \nKitooma and Kahondo HC IIIs and Maternity ward at Delayed Recruitment and deployment of Staff this was due to the current ban on Karujanga HC III \nrecruitment by government. hence unable to exhaust the budget for entire financial year. \nRetention payment for Construction of staff Houses at Kitooma and Kahondo HC IIIs and Maternity ward at Karujanga HC III because the projects were within the defects liability Period \nSalary Payment \nSupplementary funds for salary enhancement for scientists came late and some payments were not affected during the financial year hence unable to exhaust the available funds be \n5 Community \n30,000,000 Salary Payment Mobilization And \nMind set Change \n[6 Development Plan 30,000,000 Salary Payment Implementation \nSupplementary funds for salary enhancement for scientists came late and some payments were not affected during the financial year hence unable to exhaust the available funds \nSupplementary funds for salary enhancement for scientists came late and some payments were not affected during the financial year hence unable to exhaust the available funds \nTotal 3,650,389,7 a \\| \n70", "metadata": {"headings": [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}, [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}]], "page": 39, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 3: Implementation of outputs \nAppendix 3(a): Fully implemented out-puts \nNo. Program Sub-program PIAP-out \nBudget \nTotal Out-put expenditure Total No activities in Number of fully Out-put the out-put implemented activities UGX \u2018000\u201d \n1 12-Human Capital 01-Education, Sports and 1205010802-Basic 320157-Primary \nDevelopment Skills \nRequirements and Minimum Education Services. \nstandards met by schools and \ntraining institutions. 172,607 7 7 12-Human Capital 01-Education, Sports and 1202010801-Basic 320159-Secondary \nDevelopment Skills \nRequirements and Minimum Education Services \nstandards met by schools and \ntraining institutions 250,000 1 1 2 01-Agro-Industrialization 01-Institutional 01041101-Extension workers 010016-Farmer \nStrengthening and trained in the entire value mobilisation and \nCoordination. chain focused skills sensitisation, \n3 09-INTEGRATED 03-Transport Infrastructure 09020101-Climate proof 260002-District, urban TRANSPORT \nand Services Development. strategic \ntransport and community access INFRASTRUCTURE AND \ninfrastructure constructed and Road Maintenance \n1,010,005, 10 10 \nSERVICES upgraded. 565,000 4 4 4 06-Natural Resources, 03-Water Resources 06010108- Improved water 000006-Planning and \nEnvironment, Climate, Management \nChange, Land and Water. \nuse efficiency for increased Budgetary Services. \nproductivity in water \nconsumptive programmes \n(agro-industrialization, \nmanufacturing, \nmineral \ndevelopment). 355,852 3 3 06-Natural Resources, 03-Water Resources 6010120-Water resources data 000006-Planning and \nEnvironment, Climate, Management \n(Quantity & Quality) collected Budgetary Services, \nChange, Land and Water. and assessed, \n37 \n196,555, 3 3 \nAppendix 3 (b): Partially Implemented out-puts \nNo. Program Sub-program PIAP-Outs Budget Out-put \nTotal Out-put Total No Number of No of partially No of activities expenditure activities fully implemented that were not UGX \u2018000\u201d in the implemented activities implemented output \nactivities \n1 12-Human Capital 02-Population 1203010509- 000063-Quality Assurance Systems 602,525, 5 4 1 0 Management Health, safety and Reduced morbidity 000063-Quality Assurance Systems 650,000 1 0 1 0 Management \nand mortality due to \nHIV/AIDS, TB and \nmalaria and other \ncommunicable \ndiseases \nAppendix 3(c): Not Implemented out-puts \nNo Program Sub-program PIAP-Outs Budget Out-put Total Out-put Total No activities Number of fully expenditure in the out-put implemented \n1 12 HUMAN CAPITAL 02 Population Health, Safety and 1203010509-Reduced morbidity 000063: Quality Assurance Systems DEVELOPMENT Management \nand mortality due to HIV/AIDS, \nTB and malaria and other \ncommunicable diseases \nAppendix 4: Salary absorption \nUGX \u2018000\u201d activities 1,147,987 7 0 \nSN. Department Approved budget Supplementa Revised Budget Warrants Payments Unspent balances", "metadata": {"headings": [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}, [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}]], "page": 40, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "metadata": {"headings": [{"headings_0": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}, {"headings_1": {"content": "TH Business Licenses", "page": 39, "level": 1}}], "page": 41, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Finance 340,000,000 340,000,000 340,000,000 312,140,713 27,859,287 3 Statutory Bodies 390,000,000 \n390,000,000 390,000,000 377,484,713 12,515,287 4 Production 896,715,946 447,675,962 1,344,391,908 1,344,391,908 1,136,059,611 208,332,297 5 Health 6,253,692,538 1,644,399,997 7,898,092,535 7,898,092,535 6,852,072,695 1,046,019,840 6 Education 13,889,570,773 4,768,312,906 18,657,883,679 18,657,883,679 16,433,362,421 2,224,521,258 7 Roads 200,000,000 200,000,000 200,000,000 170,186,522 29,813,478 8 Water 30,000,000 30,000,000 30,000,000 29,546,018 453,982 \\| 9 Natural Resources 240,000,000 \n240,000,000 240,000,000 239,980,677 19,323 10 Community Based 200,000,000 \nServices \n200,000,000 200,000,000 165,412,604 34,587,396 \n11 Planning \\_ 84,600,000 84,600,000 84,600,000 77 484,230 7,115,770 12 Internal Audit 32,000,000 \n32,000,000 32,000,000 31,607,403 392,597 13 Trade and Industry \\_\\_\\| 50,000,000 \n50,000,000 50,000,000 46,509,564 3,490,436 Total", "metadata": {"headings": [{"headings_0": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}, {"headings_1": {"content": "TH Business Licenses", "page": 39, "level": 1}}, [{"headings_0": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}, {"headings_1": {"content": "TH Business Licenses", "page": 39, "level": 1}}], [{"headings_0": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}, {"headings_1": {"content": "TH Business Licenses", "page": 39, "level": 1}}], [{"headings_0": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}, {"headings_1": {"content": "TH Business Licenses", "page": 39, "level": 1}}]], "page": 41, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "metadata": {"headings": [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], "page": 41, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38 \nAppendix 5: Functionality \nof water resources in the district \nVillage \nBORE HOLES \nRAIN WATER HARVESTING PUBLIC STAND PIPES SHALLOW WELLS \nPROTECTED SPRINGS population \nSub \nFunctio Non Abando Functio Non Ip\u00bb Functio Non Abando Functio Non Abando Functio Non Abando S/N County Parish Village nal functional ned nal functional ned nal functional ned nal functional ned functional ned \n\\| 1 Buhara guGarama AHAMUBUGA \n2 aha \\| u \n\\| \n1 2 350 \n3 60 \n3 euhara \nBUGARAMA IRASHANIRO 1 3 360 \n4 Buhara \\| gugarama KACURO 1 340 \n5 Buhara \nBUGARAMA KASHDA \nBUGARAMA MISHUNDO A \\| \\| \nBuhara \nBUGARAMA \\_\\_\\|\\_MISHUNDO B \\|\\_\\| \nom NVARAHUNGE \\| \\| suGARAMA \n2 \n9 Buhara \nBUGARAMA RWIRAGUJO \n10 Buhara \nBUHARA BUGARAMA \n11 Buhara \nBUHARA BWANJOJO = \n12 Buhara \nKASHAKI A : 7 \n13 Buhara \nBUHARA KASHAKI B - \"", "metadata": {"headings": [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}, [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": 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4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 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3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}]], "page": 41, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eurara", "metadata": {"headings": [{"headings_0": {"content": "eurara", "page": 42, "level": 2}}, {"headings_1": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \n\\| \n15 Buhara \\| BUHARA KUONJO", "metadata": {"headings": [{"headings_0": {"content": "eurara", "page": 42, "level": 2}}, {"headings_1": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, [{"headings_0": {"content": "eurara", "page": 42, "level": 2}}, {"headings_1": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}], [{"headings_0": {"content": "eurara", "page": 42, "level": 2}}, {"headings_1": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}]], "page": 42, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- > = \\*", "metadata": {"headings": [{"headings_0": {"content": "eurara", "page": 42, "level": 2}}, {"headings_1": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "BETUNDURUR", "metadata": {"headings": [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], "page": 42, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae \nHR \n17 BUHARA \n\\_\\|\\_KYASEA \n= \n\\| \n18 Buhara \\| BUHARA KYASE B \n; \n19 Buhara \\| BUHARA OMURUHANGA 11 : \n\u2014 \n\\| \n20 Buhara EI BUHARA \nRWAKIHIRWA \n21 Buhara of. KAFUNJO KABANYONYI A \n22 Buhara \\| \nKAFUNJO KABINDI : \nKAFUNJO \n- \nBuhara \nKAFUNJO KIGYERA : \nBuhara \nKarunmo KIRIMBE \\* \\| \n26 Buhara \nKAFUNJO MAREMARE : \na NYABICWAMB \\| \\| \nKarumo A 2 \u2014 \n[\\| Buhara \nOv \n77 \u20ac OONNEVW VNVEVEVLN \neyeyng Zu 995 \u00a3 VONIdWVAN VNVAVUVLN \ne\u0131eyng", "metadata": {"headings": [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}, [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=f", "metadata": {"headings": [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], "page": 43, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \nVOIHSV\u2122 VNVEVYVLN \neueyng cS = \nvao\u0131nava VNVEVSVLN \neueung 45 \n\u201c \\| OD0aWaMu SaaAnW eieyng \u00a2s \n= : \\| V 3a3AnN Siem ua \nWONVMUVAN \nbez T \u20ac \\| VWTAINVAN 3a3AnW sieune: 15 \n\u201c \nODOUVINVAN \n383ANW \neieung og = ; FUVDIVAN 383ANW sieung: 6% \u201c - VOIDIVAVAN 383 Bieung: i86 ~ ; VONVHWIVAN 3agANW ereuria zk \nu - . OONNEWIVAN aan eieurial \u2018op \n", "metadata": {"headings": [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}, [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}]], "page": 43, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\_ \\| z 393ANW 383ANnW eieyng cp", "metadata": {"headings": [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], "page": 43, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u2014 \\| \u2014 er TANSADSAN 3g3ANW ereung $b \n\u2014 ; \\| 5 \\| 7 ONOOHIN ean eieung \u20ac \nii \u2014 = \\| VavVNVN FaJANW m eieung Zp ad z \\| 2 ST", "metadata": {"headings": [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}, [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}]], "page": 43, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "new!", "metadata": {"headings": [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], "page": 43, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pap \n\u201c \\| - \\| 30340 ering ob \n\\_ : 1\u00b0 vaannana a93ANnn eieyng 6\u00a3 \naE = t spiansrenvenst I 1 a m \nVaNnanvma \nVONVLIN \neeung ce ~ \nVINVIVNVMS \nVONVLDN \nu eieung: 9\u00a2 \u2014 \\_ FIONN \nereyng se \nEEE = mene \u201c =\\| \n~ : NAN VONVLIN eieung \u00a2\u00a2 \n~ \nVLIHWIVAN \nVONVLI \neieung ze \u2014 nqueeAynu OLNNAYA eseung TE \n\u2014 ; \\| v90080EnY ONS eieina oe \n~ \\_ : \\| \\| OfOLNUVAN OCNNSH eseyng 6z \nObb \u20ac 2 \\| \\| ER OCNNAWI eieyng 8z \n\\| 58 Buhara \nRUSHUMO \n59 Buhara \nBUGARAMA \n7 \n2 \n7 \n60 Buhara \nBUHORO 1 > ie I \n\\| aoe KIRINGA \\| + 1 \n7 \n62 Buhara 4 NYAKABUNGO \nm \n63 Buhara \nRUHITA + = 64 Buhara 4 \nRUTARE ; = 65 Buhara \\| ie SHORORO z - 2 \n66 Buhara \nRWEENE \n= \n67 Butanda \nIR KABERE a 68 Butanda \\| \nKAGOGO \nm \n69 Butanda \u2014 \u2014 \nu \nMURANDAMO \n= \n70 Butanda \nMUSHENYI A \na \\| 71 Butanda \nMUSHENYI B \nu \n72 Butanda \nNYINABIRERE", "metadata": {"headings": [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}, [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 7 a", "metadata": {"headings": [{"headings_0": {"content": "| 7 a", "page": 44, "level": 2}}, {"headings_1": {"content": "new!", "page": 43, "level": 5}}], "page": 44, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "73 Butanda \nRUSIISIRO \nI \nze \n74 Butanda RUTARE \\|", "metadata": {"headings": [{"headings_0": {"content": "| 7 a", "page": 44, "level": 2}}, {"headings_1": {"content": "new!", "page": 43, "level": 5}}, [{"headings_0": {"content": "| 7 a", "page": 44, "level": 2}}, {"headings_1": {"content": "new!", "page": 43, "level": 5}}], [{"headings_0": {"content": "| 7 a", "page": 44, "level": 2}}, {"headings_1": {"content": "new!", "page": 43, "level": 5}}]], "page": 44, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "m + =", "metadata": {"headings": [{"headings_0": {"content": "m + =", "page": 44, "level": 4}}, {"headings_1": {"content": "| 7 a", "page": 44, "level": 2}}], "page": 44, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "75 Butanda \na \n76 Butanda \nKARAMBO . = \n77 Butanda BUGOTO \\| \u2014 \n= \n78 Butanda BUSHARA = \n= \n79 Butanda \nHABUHINGA \nr \n80 Butanda KABUTUKU a ans une \n82 Butanda \nKEKUUBO \nre 83 Butanda KINYAMARI Butanda \nNTUNGAMO \n85 Butanda \nNYAMABARE \nJ 2 \n\\{ \n= \n. = u \n= 86 Butanda \n87 Butanda J \n\\_ NYAMIYAGA a. NYOMBE \u2014 \u2014 \\|\\| \n= \n41 \nch \n\u2014 TTS Tee oeyey ZIT \n= aa \\| vwvavang oreyey oe \n\u201c wwoond \\| vwvauvana oseyey SIT \nsa RER \\| RR zn \n~ JYOMNYVAN \\| vwvuvong oeyey ert \n\u2014 SMONODIVAN \\| vwvavana oieyey zt \n\u2014 O9NIAVAYAN \\| vwvavong oueyey TTT \n. \nT VANEnNYN vWYavang \noueyey OTT \n~ \nAGWOONGOAX vuvavang \noeyey 60T \n\u2014 \nJUV vWvuvond \noseyey got \n\\| \u2014 \nFONSI vwvavand \noueyey \n\u2014 \nTaIan\u0131aw vwvavand \noeyey \n\u2014 VWOOLYMVHV Vnvavong oleyey \n\u201c OLOLWIVHV vwvavand oueyey \n\u2014 OLOLNY 09 De \u2014 epueyn! 7 \nmm", "metadata": {"headings": [{"headings_0": {"content": "m + =", "page": 44, "level": 4}}, {"headings_1": {"content": "| 7 a", "page": 44, "level": 2}}, [{"headings_0": {"content": "m + =", "page": 44, "level": 4}}, {"headings_1": {"content": "| 7 a", "page": 44, "level": 2}}], [{"headings_0": {"content": "m + =", "page": 44, "level": 4}}, {"headings_1": {"content": "| 7 a", "page": 44, "level": 2}}], 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Khare \nKITOHWA \nNYAKABUNGO \n1 \n221", "metadata": {"headings": [{"headings_0": {"content": "| Kaharo", "page": 47, "level": 4}}, {"headings_1": {"content": "AHAHUNENER", "page": 46, "level": 1}}], "page": 47, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "161. Saharo \nKITOHWA \nNYAKAHANGA", "metadata": {"headings": [{"headings_0": {"content": "| Kaharo", "page": 47, "level": 4}}, {"headings_1": {"content": "AHAHUNENER", "page": 46, "level": 1}}], "page": 47, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nRWABUNYEGY \n162 Kaharo \nKITOHWA E + 163 Kaharo \nkrroHwa \n\\_\\|\\_RWENKUBA \nmaa Kaharo Krronwa RWESASI \n165 Kaharo NYAKASHAR \n3 \n224 \n2 1 396 \n1 \n211 \n2 4 206", "metadata": {"headings": [{"headings_0": {"content": "| Kaharo", "page": 47, "level": 4}}, {"headings_1": {"content": "AHAHUNENER", "page": 46, "level": 1}}, [{"headings_0": {"content": "| Kaharo", "page": 47, "level": 4}}, {"headings_1": {"content": "AHAHUNENER", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Kaharo", "page": 47, "level": 4}}, {"headings_1": {"content": "AHAHUNENER", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Kaharo", "page": 47, "level": 4}}, 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{"content": "ER", "page": 47, "level": 3}}], [{"headings_0": {"content": "eon", "page": 51, "level": 3}}, {"headings_1": {"content": "ER", "page": 47, "level": 3}}], [{"headings_0": {"content": "eon", "page": 51, "level": 3}}, {"headings_1": {"content": "ER", "page": 47, "level": 3}}], [{"headings_0": {"content": "eon", "page": 51, "level": 3}}, {"headings_1": {"content": "ER", "page": 47, "level": 3}}]], "page": 51, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aioe", "metadata": {"headings": [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}], "page": 51, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ktumda \nswenpo \nu \n48 \n273 Kitumba MWENDO MUGABI \navenoo 15 1 221 \n12 74 \u201aKitumba \nNYAKABUNGO \ni \n221 \n2 \n\\| \nMWENDO NYAKIBANDE 3 \n221 \n276 Kyanamir \\| a KANJOBE KAMWIRIMA \n\\|: 3 1 394 \u2014 =. \nKANJOBE \nNYAKABINGO \n452 Kyanamir \n278 \na KANJOBE NYAKATOJO 1", "metadata": {"headings": [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}, [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}], [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}], [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}], [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}], [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}], [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}], [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\ Kyanamir", "metadata": {"headings": [{"headings_0": {"content": "\\ Kyanamir", "page": 52, "level": 4}}, {"headings_1": {"content": "aioe", "page": 51, "level": 3}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 if 229 \n279 \na KANJOBE NYAKIBANDE \n[2 388 280 Kyanamir \\| \na KANJOBE NYAKIIGA \n\\| 1 \n397 Kyanamir \n281 \na KANJOBE NYAMIGAMBA 4 2", "metadata": {"headings": [{"headings_0": {"content": "\\ Kyanamir", "page": 52, "level": 4}}, {"headings_1": {"content": "aioe", "page": 51, "level": 3}}, [{"headings_0": {"content": "\\ Kyanamir", "page": 52, "level": 4}}, {"headings_1": {"content": "aioe", "page": 51, "level": 3}}]], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Kyanamir 440", "metadata": {"headings": [{"headings_0": {"content": "| Kyanamir 440", "page": 52, "level": 4}}, {"headings_1": {"content": "\\ Kyanamir", "page": 52, "level": 4}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "282 \na KANJOBE NYAMITEMBE 1 1 Kyanamir T 451 283 \na KANJOBE RUSHAMBYA \n2 \n452 Kyanamir \n284 \na KANJOBE RWEFURA \n1 \n451 Kyanamir \n285 \na KATOOKYE KYAMUHOOZI \ni \n637 Kyanamir \n286 \na KATOOKYE NKOMBE ui =r 1 675 Kyanamir a \n287 \na KATOOKYE NYAKAHITA \n1 \n514 288 Kyanamir iu a KATOOKYE OMURUTOJO \n481 Kyanamir \n289 \na KATOOKYE RUBIRA \n1 \n623 Kyanamir \n290 KATOOKYE RUGARAMA I aa \na \n1 \n459 Kyanamir \n291 KATOOKYE RUGARAMA II I \na", "metadata": {"headings": [{"headings_0": {"content": "| Kyanamir 440", "page": 52, "level": 4}}, {"headings_1": {"content": "\\ Kyanamir", "page": 52, "level": 4}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 4", "metadata": {"headings": [{"headings_0": {"content": "1 4", "page": 52, "level": 4}}, {"headings_1": {"content": "| Kyanamir 440", "page": 52, "level": 4}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "464 Kyanamir \nRWAKASHAND \n292 \na KATOOKYE ET L 2 534 \u2014 Kyanamir \nRWAKASHAND \n293 \na KATOOKYE EU fe 1 748 Kyanamir \n294 \na KATOOKYE =\u00bb \nomwinoni 1 544 Kyanamir \nN 295 \na KIGATA BURORANE", "metadata": {"headings": [{"headings_0": {"content": "1 4", "page": 52, "level": 4}}, {"headings_1": {"content": "| Kyanamir 440", "page": 52, "level": 4}}, [{"headings_0": {"content": "1 4", "page": 52, "level": 4}}, {"headings_1": {"content": "| Kyanamir 440", "page": 52, "level": 4}}]], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014H 436", "metadata": {"headings": [{"headings_0": {"content": "\u2014H 436", "page": 52, "level": 3}}, {"headings_1": {"content": "1 4", "page": 52, "level": 4}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kyanamir \n296 KIGATA KABIRA I \n- \na \n1 \n568 Kyanamir \n297 \na KIGATA KABIRA II \n2 \n360 Kyanamir \n298 \na KIGATA KAKUMBYA 4 4 622 299 Kyanamir \\| \na KIGATA KANGANZI", "metadata": {"headings": [{"headings_0": {"content": "\u2014H 436", "page": 52, "level": 3}}, {"headings_1": {"content": "1 4", "page": 52, "level": 4}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2 446", "metadata": {"headings": [{"headings_0": {"content": "| 2 446", "page": 52, "level": 5}}, {"headings_1": {"content": "\u2014H 436", "page": 52, "level": 3}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Kyanam\u0131r \n300 a KIGATA KATEGURE 7 \n2 \n454 Kyanamir \n301 a KIGATA \u2014KIHANGA \n3 2 374 Kyanamir \n302 \na KIGATA KYABUHIRE 3 552", "metadata": {"headings": [{"headings_0": {"content": "| 2 446", "page": 52, "level": 5}}, {"headings_1": {"content": "\u2014H 436", "page": 52, "level": 3}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kyanamir \na KIGATA KYAKAGOYE \nKyanamir \na KIGATA NYAKAHITA 6 \nKyanamir \na KIGATA NYAKIGANDO 2 \nI \nKyanamir \n306 \na KIGATA NYARUHANGA \nKyanamir \n307 \na KIGATA OMUKIBEGA \nKyanamir \na KIGATA RUBOROGA \n472 Kyanamir \na KIGATA RWABAKATA 1 297 Kyanamir \nRWAKASHAND \na KIGATA E \n345 Kyanamir \n311 \na KIGATA RWAMURIRO 4 331 Kyanamir \n312 \na KIGATA RWEKIMA 5 419 Kyanamir \n313 \na KIGATA RWEMISHURE 5 289 Kyanamir \n314 \nla KIGATA Kitibya \nKyanamir \n315 \na KIGATA kaluro \nKyanamir \nAHAMUGWIG \n316 \na KYANAMIRA WI \nKyanamir \n317 \na KYANAMIRA BUGANDARO 1 \nKyanamir \n318 \na KYANAMIRA KABISHA \nKyanamir \n319 \na KYANAMIRA KAKIBUMBWE \nKyanamir \n320 \na KYANAMIRA KARUBANDA \n\\|\\| \nKyanamir \n321 \na KYANAMIRA KARUHUMA \n822 \\| Kyanamir \n322 \na KYANAMIRA KAYANJA \n293 Kyanamir \n323 \na KYANAMIRA KISHEKYERA \n389 Kyanamir \n324 \na KYANAMIRA NYAKAHITA \n348 Kyanamir \n325 \na KYANAMIRA NYAMIYAGA \n348 Kyanamir \n326 \na KYANAMIRA RWABABA \n348 Kyanamir \n327 \na KYANAMIRA RWAMUGIMBA \n348 Kyanamir \nRWAMUTARU \n328 \na KYANAMIRA HA \n348 Kyanamir RWANYABIBO \\| \n329 \na KYANAMIRA GA \n348 Kyanamir \n330 \na KYANAMIRA RWEBIKONKO \n348 Kyanamir \n331 \na KYANAMIRA rwakabunga \n348 Kyanamir \na MUYUMBU HABUSIKANO \n348 \nKyanamir \n333 \na MUYUMBU HAKATONGO \nKyanamir \n334 \na MUYUMBU HAKISHAHA", "metadata": {"headings": [{"headings_0": {"content": "| 2 446", "page": 52, "level": 5}}, {"headings_1": {"content": "\u2014H 436", "page": 52, "level": 3}}, [{"headings_0": {"content": "| 2 446", "page": 52, "level": 5}}, {"headings_1": {"content": "\u2014H 436", "page": 52, "level": 3}}], [{"headings_0": {"content": "| 2 446", "page": 52, "level": 5}}, {"headings_1": {"content": "\u2014H 436", "page": 52, "level": 3}}]], "page": 53, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| => Kyanamir", "metadata": {"headings": [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], "page": 54, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a MUYUMBU ITUZA \nKyanamir \n336 \na MUYUMBU KABULYA \nKyanamir \n337 \na MUYUMBU KAGARAMA \nKyanamir \n338 \na MUYUMBU KASHENYI \nKyanamir \n339 \na MUYUMBU KINIOGO \nKyanamir \n340 \na MUYUMBU MURUHITA \nKyanamir \n341 \na MUYUMBU MUSHUNGA \nKyanamir \n342 \na MUYUMBU MUYUMBU \nKyanamir \n343 \na MUYUMBU NTUGAMO \nKyanamir \n344 \na MUYUMBU NYAKABUNGO \nKyanamir \n345 \na MUYUMBU NYAKAHANGA \nKyanamir \n346 \na MUYUMBU NYAKAHITA \nKyanamir \nNYAMURINGW 347 \na MUYUMBU A \nKyanamir \n348 \na MUYUMBU RUJANJARA \nKyanamir \nRWANYAMITW 349 \na MUYUMBU E \nKyanamir \na MUYUMBU RWEMIGOYE Kyanamir \na MUYUMBU RWEMPANGA \nKyanamir \n352 \na NYABUSHABI BWATO \nKyanamir \n353 \na NYABUSHABI IHIMBI \nKyanamir \n354 \na NYABUSHABI KARUBANDA \nKyanamir \n355 \na NYABUSHABI KAYORERO \nKyanamir \na NYABUSHABI MUKISHENYI \nKyanamir \n357 \na NYABUSHABI MURANGO \nKyanamir \n358 \na NYABUSHABI NYAKABUNGO \nKyanamir \n359 \na NYABUSHABI NYAKAHITA \nKyanamir \n360 \na NYABUSHABI RUJANJARA \nKyanamir \n361 \na NYABUSHABI RUSHAMBYA \nKyanamir \n362 \na NYABUSHABI RWENKIMA", "metadata": {"headings": [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}, [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}]], "page": 54, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "363 Kyanamir \\| a NYABUSHABI RWERE \n348 Kyanamir \n364 \na NYABUSHABI rwanjara \n348 Kyanamir NYAKAGYER \n365 \na A BUNOMBE \n348 Kyanamir NYAKAGYER \n366 \na A KABISHA \n348 Kyanamir NYAKAGYER KANYANKWAN \n367 \na A ZI \n348 Kyanamir NYAKAGYER \n368 \na A KIGONGI \n348 Kyanamir NYAKAGYER \n369 \na A NYABIKONI \n348 Kyanamir NYAKAGYER \n370 \na A NYAKAHITA \n348 Kyanamir NYAKAGYER \n371 \na A NYARUHANGA \n348 Kyanamir NYAKAGYER OMUBUSHENS \n372 \na A HERO \n348 Kyanamir NYAKAGYER \n373 \na A OMUMWIIGA \n348 Kyanamir NYAKAGYER \n374 \na A OMURUHITA \n348 Kyanamir NYAKAGYER \n375 \na A OMWIBAARE \n348 Kyanamir NYAKAGYER RUGARAMBIR \n376 \na A oO \n348 Kyanamir NYAKAGYER \n377 \na A RWAKATORYO \n348 Kyanamir NYAKAGYER RWASHENYIR \n378 \na A E \n348 \n379 Maziba Birambo \nBirambo \n317 \n380 Maziba BIRAMBO \nEIZINIRO \n337 \n381 Maziba BIRAMBO \nKAMURONKO \n335 \n382 Maziba BIRAMBO \nKANONI \n365 \n383 Mazi iba BI RAMBO \nKEIRUNGU \n355 \n384 Maziba BIRAMBO \nNYAKARAMBI \n395 \n385 Maziba BIRAMBO \nNYAMITUNGA \n345 \\| \nOMUKASHENY \n386 Maziba z BIRAMBO \nI \n394 \\| \n387 Maziba BIRAMBO \nRUSHOMO \n348 \\| \n388 Maziba BIRAMBO \nRWEMIHANGA \n330 \n389 Maziba BIRAMBO \nRWINAMURA \n341 I \n390 'Mazibs \nKAHONDO \nKABASYABA \nKAHONDO 391 \u2018Maziba \u2018i \nKAHONDO \nTRC \n392 Maziba \nKAHONDO \nKATUKURA \n32 \n393 Maziba \nKamono mukokve : \n314 \n394 Maziba \nKanonno nyam\u0131r\u0131ma : \n335 \n395 Maziba \nKAHONDO NYAMITOOMA = \n360 \n396 Maziba kaHonpo \nRuKoRE : 295 \n376 \n398 Maziba \nKamonno -rwamacanya 298 \\| \n399 Maziba \nKARWERU AHAISINGYE = \n324 \\|\\| \n400 Maziba \nKARWERU AHAKATARE 2 \n262 \nKARWERU BUNYERERE = \n309 \n402 Maziba \nKARWERU \nBUTANGA \nKITUNDUGUR 403 Maziba \nKARWERU \nU \nMaziba \nKARWERU \nKYEIBALE \nMaziba \nKARWERU \nNYAMABALE \nMaziba \nKARWERU \nRUREMA \n407 Maziba \nKARWERU \\|\\_kyirimbe rt \n408 Maziba \nKAVU \nBUKORO \n409 Maziba \nKAVU \nKAGONA \n410 Mazibi ana \nKAVU \nKASIRIMA \n411 Maziba \nKAVU \nKYERERO \n412 Maziba \nKAVU \nNYAKASA \n2 \n303 \n413 Maziba \nKAVU NYAKIIGA 253 \n414 Maziba \nRUGARAMA I \n415 Maziba \nKAVU RUGARAMA II \n416 Maziba \nKAVU \nBUNYERERE \n417 Maziba \nKAVU \nRWAKIHAZI \n\\| \n418 Maziba ; \nNYANJA \nBWEYO \n419 Maziba \nNYANJA \nKAMBIBI", "metadata": {"headings": [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}, [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}]], "page": 55, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aa", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 56, "level": 3}}, {"headings_1": {"content": "| => Kyanamir", "page": 54, "level": 5}}], "page": 56, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \nvan", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 56, "level": 3}}, {"headings_1": {"content": "| => Kyanamir", "page": 54, "level": 5}}], "page": 56, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|. a", "metadata": {"headings": [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], "page": 56, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "42 Maziba \nNYANJA \nKIGARAMA \nI \n422 Maziba \nNYANJA KIGARAMA B \n2 \n423 Maziba \\| \\|\\_- \nNYANJA KIGARAMA C \n= 424 Maziba \nNYANJA KITAMBI A a \n2 425 Maziba \nNYANJA KITAMBI B 2 \n426 Maziba \nyan\u0131n KIZIBA A \n= \nr 427 Maziba \nNYANJA KIZIBA B \n5 \n= 428 Maziba \nNYANJA NYANJA TRC \nz \n429 Maziba . \n\" \nNYANJA \nRWABAKINA \n& \n2 \\#30 Maziba \nNYANJA \nRWAMAKIKO \n431 Maziba \nRUGARAMA KAGARAMA \n\u00e9 \na \n> \n7 432 Maziba \nRUGARAMA KANKONDO =", "metadata": {"headings": [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}, [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a 2", "metadata": {"headings": [{"headings_0": {"content": "a 2", "page": 57, "level": 3}}, {"headings_1": {"content": "|. a", "page": 56, "level": 1}}], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "433 Maziba \nRUGARAMA KARAMBWE 1 434 Maziba NYARATOOMA \n= RUGARAMA \n- \n7", "metadata": {"headings": [{"headings_0": {"content": "a 2", "page": 57, "level": 3}}, {"headings_1": {"content": "|. a", "page": 56, "level": 1}}, [{"headings_0": {"content": "a 2", "page": 57, "level": 3}}, {"headings_1": {"content": "|. a", "page": 56, "level": 1}}]], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NFAMBIEMDR", "metadata": {"headings": [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ys \naucanama \n. \n= 436 Maziba \nRUGARAMA NYANGA \nar hee \\| ran \naugnenma \nle; \\| Ra ARRSEEND \nwucarama \n439 Rubaya \\| \nBURAMBA \nBIRINGO \n440 \\| BURAMBA KACERERE \n\\| \n441 Rubaya \nBURAMBA \nKARAMBO \n442 Rubaya \nBURAMBA \nMUHENVU \n443 Rubaya \nBURAMBA \nMUKABAYA \n444 Rubaya \nBURAMBA \nNYAMUGARI 445 Rubaya BOR. BURAMBA \n= \na \n. \nm \n. \n= \n\u201ca \n= \nx \n2 a a = \n2 446 Rubaya \nBURAMBA RUTOOMA I \nE \n7 447 Rubaya \\| \nBURAMBA RUTOOMA II \n= 448 Rubaya \nBURAMBA RWANGANIRO a \n449 Rubaya \\| \\| \n= suena RWEMIHANGA = \n450 \\| Ruhaya KARUJANGA BUHINGA \\| ap", "metadata": {"headings": [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}, [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "See", "metadata": {"headings": [{"headings_0": {"content": "See", "page": 57, "level": 3}}, {"headings_1": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "caruianen \n452 Rubaya \nkaRuJANGA KIKINGO \n=", "metadata": {"headings": [{"headings_0": {"content": "See", "page": 57, "level": 3}}, {"headings_1": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, [{"headings_0": {"content": "See", "page": 57, "level": 3}}, {"headings_1": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}], [{"headings_0": {"content": "See", "page": 57, "level": 3}}, {"headings_1": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}]], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \u2014", "metadata": {"headings": [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Z \n~ \n453 Rubaya \nKARUJANGA MUSHENYI \nsa \n454 Rubaya \nKARUJANGA NYAKABUNGO \n2 \n455 = KARUJANGA oe \n\\| \n= \n456 Rubaya \nKarumansa RUHITA \n7 \n457 Rubaya \nKARUJANGA RUSHAKIA \nvs", "metadata": {"headings": [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}, [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}], [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}], [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}], [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}], [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}], [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OnE ain", "metadata": {"headings": [{"headings_0": {"content": "OnE ain", "page": 58, "level": 3}}, {"headings_1": {"content": "- \u2014", "page": 57, "level": 5}}], "page": 58, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "458 Rubaya \nKARUJANGA \n= \ni wins BYINIASENIN \neaRUIANGA \n=", "metadata": {"headings": [{"headings_0": {"content": "OnE ain", "page": 58, "level": 3}}, {"headings_1": {"content": "- \u2014", "page": 57, "level": 5}}, [{"headings_0": {"content": "OnE ain", "page": 58, "level": 3}}, {"headings_1": {"content": "- \u2014", "page": 57, "level": 5}}]], "page": 58, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aucun", "metadata": {"headings": [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], "page": 58, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "460 Rubaya \nkaRUJANGA \n2 \n461 Rubaya \nKIBUGA \nBUSANGANO \n= \\| \n462 Rubaya \nKIBUGA \nBUSHABIRA \na \n463 Rubaya \nKIBUGA \nKANYANTE \n2 \n464 Rubaya \nk\u0131puca \nKITABO \n= \n465 Rubaya \nKIBUGA \nNYAKIBANDE \nzu \n466 Rubaya \nKIBUGA \nNYAMITOMA \n: \n467 Rubaya \nKIBUGA \nNYARUHANGA \n2 \n468 Rubaya \nKIBUGA \nRWAZA \n2 \n469 Rubaya \nKIBUGA \nSHOOKO \n= \n470 Rubaya \nKIBUGA \nBYAMUGASHA \n= \n471 Rubaya \nKIBUGA \nBUSHEESHA \n2 \n472 Rubaya \nKITOOMA \nHABUGARAMA \n5 \n473 Rubaya \n\u00abrrooma KIRWA vf", "metadata": {"headings": [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}, [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}]], "page": 58, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HEU RESTA", "metadata": {"headings": [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], "page": 58, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| be \nTOMA \n= \n475 Rubaya \nKITOOMA NYABIGORE = \n476 Dar\" Rubaya KITOOMA NYAKABUNGO \n2 \n477 \nRWABIHINDU \n7 \n478 Rubaya \nKITOOMA BUTENGA 5 \n479 Rubaya \nKITOOMA TOOHA a \n480 Rubaya \nMUGANDU KACERERE 2 \n481 Rubaya \nMUGANDU KIGARAMA 2 \n482 Rubaya \nYugandu KIHIIRA 5 \n55 \n483 Rubaya \nMUGANDU MUGURI A \n484 Rubaya \nMUGANDU MUGURI B \nMUGANDU NYAKITOKORI \nMUGANDU \nNYAMABALE \nRubaya \nMUGANDU \nRUKORE \n488 Rubaya \nMUGANDU \nDYAKARIMIRA \n489 Rubaya \nRWANYENA BUGO \n490 Rubaya \nRWANYENA KABIRAGO \n491 Rubaya \nRWANYENA KANTAMBARA \n: \n492 Rubaya \nRWANYENA KATABURA = \nRubaya \\| RWANYENA KIGARAMA \ni \nRubaya \nRWANYENA KIHORONGWA \nm \nRubaya \nRWANYENA KISHAZE \n= \nBukinda \nKANDAGO \nBUGARAMA \nm \nBukinda \nKANDAGO \nBUZOOBA \nBukinda \nKANDAGO \nKAKITURO \n2 \nBukinda \nKanpaGo \nKIRIMBE \n= \n>00 Bukinda \nKanDaco NYAMISHENYI ms \n501 Bukinda \nkaNDAGO OMURUJONDE 2 \n502 Bukinda \nrwamaoro \n233 \n503 ouknda RWIENKYAKAR awsco", "metadata": {"headings": [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}, [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", 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[{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}]], "page": 58, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Le Bukinda", "metadata": {"headings": [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], "page": 59, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kanpaco \nbutobere \n505 Bukinda \nKANDAGO \nbutare \n506 Bukinda \nKARORWA \nKARIBA \n507 Bukinda \nKarorwa \nnTunGaMmo \n>08 Bukinda \nKarorwa \nOMULUHITA \n509 Bukinda \nKARORWA \nRUGARAMA \n510 Bukinda \nxaporwa \nRUKOMBE \n1 Bukinda asian 511 \nKYERERO \n512 Bukinda \nKYERERO \nKABIMBIRI \n\\| \n513 Bukinda L \\| KYERERO \nKATEMBERO \n\u2014 \n1 \n514 Bukinda \\| KyERERO KAZINDIRO \n\u2014 \n2 \n515 Bukinda - KYERERO KIGAZI \\|", "metadata": {"headings": [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}, [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}]], "page": 59, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(m", "metadata": {"headings": [{"headings_0": {"content": "(m", "page": 60, "level": 1}}, {"headings_1": {"content": "Le Bukinda", "page": 59, "level": 3}}], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "516 Bukinda \n517 Bukinda ee NYAMIHANGA \nKYERERO KINIOGO \u2014\u2014 =", "metadata": {"headings": [{"headings_0": {"content": "(m", "page": 60, "level": 1}}, {"headings_1": {"content": "Le Bukinda", "page": 59, "level": 3}}, [{"headings_0": {"content": "(m", "page": 60, "level": 1}}, {"headings_1": {"content": "Le Bukinda", "page": 59, "level": 3}}], [{"headings_0": {"content": "(m", "page": 60, "level": 1}}, {"headings_1": {"content": "Le Bukinda", "page": 59, "level": 3}}]], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_| +", "metadata": {"headings": [{"headings_0": {"content": "_| +", "page": 60, "level": 1}}, {"headings_1": {"content": "(m", "page": 60, "level": 1}}], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "; \n- 518 Bukinda = \nKYERERO \nRUSOONI \n= \n519 Bukinda \nKYERERO RWEMPANGO - 5 520 Bukinda \u2014 \nTresen nwabirerema pande I\\_ 7 521 Bukinda \ncomes nyabirerema JE 2 522 Bukinda \n\\\\yaKas\u0131ru ; i a u >23 Bukinda \nnyakas\u0131ru KABUGARAMA \nms", "metadata": {"headings": [{"headings_0": {"content": "_| +", "page": 60, "level": 1}}, {"headings_1": {"content": "(m", "page": 60, "level": 1}}, [{"headings_0": {"content": "_| +", "page": 60, "level": 1}}, {"headings_1": {"content": "(m", "page": 60, "level": 1}}]], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fr", "metadata": {"headings": [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \n524 Bukinda nyakasinu KAGOROGORO \n: \n= \n525 Bukinda \nNYAKASIRU KARUBANDA . 7 526 Bukinda \\| \n527 Bukinda : \nNYAKASIRU KARUBANDA fo 7 NYAKASIRU MUSHABWE : = \n528 Bukinda \nNYAKASIRU NYAKABUNGO : 2 \n529 Bukinda \nNYAKASIRU NYAMIHANGA . m1 \n530 Bukinda \nNYAKASIRU RYABIRENGYE . J 5 531 Bukinda \n532 Bukinda \\| \nNYAKASIRU nyaruhanga \u2014 = [ NYAKASIRU kagarura", "metadata": {"headings": [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}, [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}], [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}], [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}], [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}], [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}], [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}], [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}]], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= 7", "metadata": {"headings": [{"headings_0": {"content": "= 7", "page": 60, "level": 3}}, {"headings_1": {"content": "Fr", "page": 60, "level": 6}}], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "533 Kamwezi \nKASHEKYE BUYANGA 1 : ; \n= \n534 Kamwezi \nKASHEKYE BUZIBA 1 - > \nss 535 Kamwezi nn \\| \nKASHEKYE 2 3 Re \n336 Kamwezi \nKAsHEKYE KIKUUTO 1 ; ws", "metadata": {"headings": [{"headings_0": {"content": "= 7", "page": 60, "level": 3}}, {"headings_1": {"content": "Fr", "page": 60, "level": 6}}, [{"headings_0": {"content": "= 7", "page": 60, "level": 3}}, {"headings_1": {"content": "Fr", "page": 60, "level": 6}}], [{"headings_0": {"content": "= 7", "page": 60, "level": 3}}, {"headings_1": {"content": "Fr", "page": 60, "level": 6}}]], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae Kamwezi", "metadata": {"headings": [{"headings_0": {"content": "ae Kamwezi", "page": 60, "level": 4}}, {"headings_1": {"content": "= 7", "page": 60, "level": 3}}], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KASHEKYE KIRUHUURA 2 : ms \n538 Kamwezi \nKuasHeRyE NGANGO i - r \n539 Kamwezi \nKASHEKYE NYAKISA 1 . ve \n540 Kamwezi kaSHEKYE NYAMABAARE 1 \n=\\| 341 Kamwezi KASHEKYE RWENZAZA 2 542 Kamwezi \nKrganDa KAKAMBA 5", "metadata": {"headings": [{"headings_0": {"content": "ae Kamwezi", "page": 60, "level": 4}}, {"headings_1": {"content": "= 7", "page": 60, "level": 3}}, [{"headings_0": {"content": "ae Kamwezi", "page": 60, "level": 4}}, {"headings_1": {"content": "= 7", "page": 60, "level": 3}}], [{"headings_0": {"content": "ae Kamwezi", "page": 60, "level": 4}}, {"headings_1": {"content": "= 7", "page": 60, "level": 3}}], [{"headings_0": {"content": "ae Kamwezi", "page": 60, "level": 4}}, {"headings_1": {"content": "= 7", "page": 60, "level": 3}}], [{"headings_0": {"content": "ae Kamwezi", "page": 60, "level": 4}}, {"headings_1": {"content": "= 7", "page": 60, "level": 3}}]], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014-", "metadata": {"headings": [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 \nF \n1 \n= \n5 \n57 \n543 Kamwezi \nKIBANDA KAKANYORO 1 \n544 Kamwezi \nKIBANDA KAMUHA 1 \\| \n\\|\\_\\| 545 Kamwezi \npipanpa \nKASHANSHA \n546 Kamwezi \npanna KinyaMoozt \\| 2 \n547 Kamwezi \nK\u0131ganDa KITINDA 2 1 \nsae Kamen Cen \neapanpa 4 n \n549 Kamwezi \npanna RUBOGO 2 \n550 Kamwezi yipanpa RUSHOJWA 3 poet", "metadata": {"headings": [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}, [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}]], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], "page": 61, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "551 Kamwezi \nK\u0131ganDA RWANYAKIJU 2 \n552 Kamwezi \npana RWEMIGUGU 3 \\| \n553 Kamwezi \npacar KABIRIZI 1 \nu \n. \na \na m \n- 554 Kamwezi \\| \nKIGARA kacucu a \n555 Kamwezi \nKIGARA \nKAGARAMA \n556 Kamwezi \nKIGARA KAYEBE i \n557 Kamwezi \nKIGARA KIGARA A \n558 Kamwezi \nK\u0131gaRA KIGARA B \n559 Kamwezi \nKIGARA le KINYUNGU 2 560 Kamwezi \nKIGARA \nMUTOJO \n561 Kamwezi \ncapa \nNYARUHANGA \n562 Kamwezi \nKIGARA TOWN CELL 563 Kamwezi ens \nBUTARE \n564 Kamwezi one \nKAMUTUNGU 565 Kamwezi ne \nKANKIRO \n566 Kamwezi NG \nKARERA \n567 Kamwezi ee \nNYAKABUNGO 568 Kamwezi en \nNYAKEINA KYABUHANG \n569 Kamwezi \n\\| wa RWANDAMIRA KYABUHANG \n570 Kamwezi 3 \nWA \nRWEIKONKO \nKamwezi \nKYOGO \nKARUSHAYA KATERAMABA Ranwesk \nKYOGO \nRE \n58 \n373 Kamwezi \nxyoco \nNYABYONDO \n1 \n300 574 Kamwezi \nxvoco \nNYAMABARE \n1 \n329 575 Kamwezi \nKYOGO \nRWAMASYAZO \n1 1 334 RWENYANGY \n576 Kamwezi . \nE KABUGARAMA 2 ; \\| 220 \\| \n\\_\\_\\* \n.! \n577 Kamwezi 5 \\|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}, [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}]], "page": 61, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RWENYANGY \nE amoung : 239 578 Kamwezi RWENYANGY \nI \n\\|: NYAKABUNGO 3 233 RWENYANGY \n579 Kamwezi \nE NYAMABARE 1 1 1 212 RWENYANGY \n580 Kamwezi \nE NYAMIRIMA 2 H 222 RWENYANGY \n\\| 581 Kamwezi \u00a3 OMURUTARE \n3 \nais RWENYANGY \n582 Kamwezi \" \nE \nRUGAAGA \nKashamb \n583 \nya BUCUNDURA BUTARE \nKashamb \n584 \na BUCUNDURA BWEYO \nKashamb \n585 \na BUCUNDURA KARUBANDA \nKashamb \n586 \nya BUCUNDURA KATAGATA \nKashamb \n587 \na BUCUNDURA KYAMAZINA \nKashamb \n588 \nya BUCUNDURA MIGYESI \nKashamb \n589 \nya BUCUNDURA MUKAJANJARA \nKashamb \n590 \na BUCUNDURA NYAKASA \nKashamb \nRWAKANYONY \n591 \nya BUCUNDURA OZI \nKashamb \n592 \nya KAFUNJO KABUTORA \nKashamb \nKANYABUGUN \n33 \nya KAFUNJO GA \nKashamb \n594 \nya KAFUNJO KATUNGU \nKashamb \nKYABIREGYEY \n595 \nya KAFUNJO A \nKashamb \n596 \nya KAFUNJO NYAKAGYERA \nKashamb \n597 \nya KAFUNJO NYAKARAMBI \nKashamb NYAMASHAMB \\| \nsog \na KAFUNJO A \nKashamb \n\\| 599 \nya KAFUNJO KASIKIZI \nKashamb \n600 \nya KITANGA AHAKATUNTU Kashamb \n601 \nya KITANGA KAHOKO \nKashamb \n\\| 602 \nya KITANGA KAKIRALE \n59 \nKashamb \n\\| \n603 \nya KITANGA KAKIRI 2 i 401 Kashamb \n604 \nya KITANGA KASHANA \ni 367 Kashamb KASHUMURUZ u \nsos \nya KITANGA I 3 399 Kashamb \n606 \nya KITANGA KIITA 2 3 1 2 12 \n1 382 Kashamb \n607 KITANGA MUKONI 1 \n\\| \nya 1 2 379 Kashamb \n60g \nya 1 391 \nKITANGA \\_ NYAMIREMBE \nKashamb \n609 \nya T, 1 J 384 \nKITANGA . NYAMUGAZA", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}, [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}]], "page": 62, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kashamb \n610 \nya KITANGA NYARUBISI \n1 361 Kashamb \nNYARUGOROG \n611 \nya KITANGA ORO 1 380 Kashamb \n612 \nya KITANGA NYARUHANGA 5 1 387 Kashamb \n613 \nya KITANGA RUTOOMA \n1 2 -- 2 432 Kashamb \n614 \nya KITUNGA BIHONDO 2 185 Kashamb \n615 \nya KITUNGA BUGARAMA 2 180 Kashamb \n616 \nya KITUNGA KYANGARA 1 1 167 Kashamb \n617 \nya KITUNGA MUKATOKYE 1 1 173 g\u0131g Kashamb \\| ya KITUNGA MUMUREMERE 1 193 619 Kashamb \\| ya KITUNGA MURUTUNGA \n1 1 i 140 a \\| \u201cy~ \n620 \nya KITUNGA NYAKARIBA \n1 184 Kashamb \n621 \nya KITUNGA NYAMABARE 1 4 \n171 Kashamb RUGARAMBIR \\| 622 \na KITUNGA Oo 1 2 1 I 139 Kashamb \n623 \nya KITUNGA RWABITAGI i 169 Kashamb \n624 \nya KITUNGA RWENGONGO 2 186 625 Kashamb NYAKASHEB", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], "page": 63, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 63, "level": 1}}, {"headings_1": {"content": "|_|", "page": 61, "level": 5}}], "page": 63, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ya EYA KAMUHANGA \n1 298 625 Kashamb NYAKASHEB", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 63, "level": 1}}, {"headings_1": {"content": "|_|", "page": 61, "level": 5}}], "page": 63, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| r", "metadata": {"headings": [{"headings_0": {"content": "| r", "page": 63, "level": 1}}, {"headings_1": {"content": "| |", "page": 63, "level": 1}}], "page": 63, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ya EYA KAMUSIZA \n1 267 Kashamb NYAKASHEB \n627 \nya EYA KYONDO 1 1 2 284 62g Kashamb NYAKASHEB", "metadata": {"headings": [{"headings_0": {"content": "| r", "page": 63, "level": 1}}, {"headings_1": {"content": "| |", "page": 63, "level": 1}}], "page": 63, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], "page": 63, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ya EYA MAHURA \n1 300 629 \\| Kashamb NYAKASHEB \n\\| \nya EYA NYAKATOJO II \n2 279 630 Kashamb NYAKASHEB \n\\| \nya EYA NYAKITABIRE 1 \n2 258 631 Kashamb NYAKASHEB \\| \\| \nya EYA RWEIBARE \n632 Kashamb \\| \\| \\| \n2 4 251 ya RUTENGYE BWASHA 1 350 \n60 \n\\| 633. Keshamb \n\\| \nya RUTENGYE KABWEMA \n1 365 Kashamb \n634 \nya RUTENGYE KANTAMBARA 1 2 371 Kashamb \n635 \nya RUTENGYE KANTARE \nKashamb \n636 \nya RUTENGYE KARANGARA \n8 3 1 1 389 \n1 359 Kashamb \n637 \nya RUTENGYE KAZOOHA 2 10 2 1 329 Kashamb \n638 \nya RUTENGYE MUHANGA 1 3 394 Kashamb \n639 \n\\| ya RUTENGYE MUIBUMBA 4 330 Kashamb \n640 \nya RUTENGYE NYAKARIBA \n2 340 Kashamb \nNYAMISHAMB \n641 \nya RUTENGYE A \n2 370 642 Kashamb \\| ya RUTENGYE NYARUZIBA 2 1 353 \\|\\_\\| \n643 Kashamb \\| ya RUTENGYE KATABONWA \n1 318 Kashamb \n644 \nya RUTENGYE NYAKASA \nKashamb \n645 \nya RUTENGYE MUTOJO \nMuhanga 646 \nBUTARE \na \nWARD \nKITABURAZA \n647 Rn HIGHLAND \n\\| WARD \nIBASYO \neas Munanga HIGHLAND \n\\| WARD \nKAYORERO \nMuhanga \nHIGHLAND \nTC \nWARD \nKISHONGATI \nMuhanga \n650 \nMUHANGA \n7 \nWARD muhanga tc \n651 u MUHANGA WARD \nnyakitabire \n652 Allan MUHANGA WARD \nrwabahaze \n653 Muhanga MUHANGA \nWARD \ntwakikara \nMuhanga \n654 \nMUHANGA \nTC \nWARD muhanga tc \n655 Muhanga MuHanga WARD \nruhonwa \n656 ae MUHANGA WARD \nkajuka \n61 \nca", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}, [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IZVYdWVMA vannal no nonwemy \nv vawnal n> WOOLNYNWO \nnonwemy INVHSNUNWO VaWndl nd nonwemy FIVaYWVAN van\u0131nal no nonwemy VLIHVIVAN vawnal no nonwemy VaNsVAIVAN vawnal no nonwemy 3ANO.LIN vanwnal nd nonwemy \nVZIu vawnal n> ISWVYVHVAV \nnonwemy VWAIIHYN vawnal no nonwemy VNVHYN vawnal nd nonwemy ISIdW3MAY Wand nd nonwemy WANENVMA anIand n> 029 nonwemy VONVHNYVAN AWINd nd 699 nonwemy \nste \nVaNsVAVAN awrand n> 899 nonwemy \nOoze \nVANIANNWVH aWIUNg nm 199 nonwemy \n08T VA3HIN3MA auvm SL, JULY egueyny 999 ET VaNNLWAVA auvMm a1 BYVINY egueynw 599 18T VONNOV auvMm IL FUN enueunm 999 007 JUvvav\u0131a ayuvMm IL FYING eBueynw \u00a399 569 \nau auvM O \nIL VLAWVANYMA ONNEWIVAN e6ueynw \n199 \nTUNnWINVMA auvM O \nIL ONNEYAVAN ebueynw \n689 \nVaVvNv\u00bb aavM Oo \nIL ONNEYAVAN eBueynw \nO&b ayeqeqeAu aavm IL VONVHNW eBueynw \nLeb obungeyeAu auvMm IL VONVHAW ebueynw \nc6E ezeingeyy auvm IL VONVHNW e\u00dfueynw \nRwamucu \nRWENDEREMA \n682 \ncu IBUMBA A 4 316 Rwamucu \nRWENDEREMA \n683 \ncu IBUMBA B 5 1 311 Rwamucu \n684 cu KITOJO BIIZI \n4 \n8 1 270 Rwamucu \n685 \ncu KITOJO KABIRIZI 1 1 240 Rwamucu \n686 \ncu KITOJO KAFUNJO 4 267 Rwamucu \n687 \ncu KITOJO KANGONDO 4 276 Rwamucu \n688 \n\\| 689 Rwamucu NYANGOROGO", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}, [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}]], "page": 65, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cu KITOJO KITWE 1 2: 250 cu KITOJO RO \n6 1 2 243 Rwamucu \n690 \ncu KITOJO RUGARAMA 6 260 Rwamucu \n691 \ncu KITOJO RWARA 6 280 Rwamucu \n692 \ncu KITOJO RWONGORA 2 276 693 Rwamucu I cu KITOJO rushebeya \nRwamucu \n694 \ncu MPARO KABUMBIRO 5 \nRwamucu \n695 \ncu MPARO KANYWERO 1 11 \nRwamucu \n696 \ncu MPARO KASHAKI 1 7 \nRwamucu \n697 \ncu MPARO KATUNGU 1 N 1 1 \n309 Rwamucu \n698 \ncu MPARO KIBALE 1 3 1 1 354 Rwamucu \n699 \ncu MPARO KIYOGORE 2 1 301 Rwamucu \n700 \ncu MPARO RUGARAMA 2 1 267 Rwamucu \n701 \ncu MPARO SINDI 6 1 371 Rwamucu \n702 \ncu NOOZI BUTAMBI \n3 324 Rwamucu \n703 \ncu NOOZI BUTATURWA \nRwamucu \n704 \ncu NOOZI HAKIKUUTO \\_\\| tm 1 Rwamucu \n705 \ncu NOOZI HAMUKO \nRwamucu \n706 \ncu NOOZI KABINGO \nRwamucu \nKANYABUTEGY 707 \ncu NOOZI E", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}, [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}]], "page": 66, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rn", "metadata": {"headings": [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], "page": 66, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "319 2 332 307 \n333 Rwamucu \n708 \ncu NOOZI KASHAMBYA 3 341 Rwamucu \n709 \ncu NOOZI KASOONI \n358 Rwamucu \n710 \ncu NOOZI KINANIRA 1 1 298 Rwamucu \n711 \ncu NOOZI NYAMIKO 1 313 \nSTE \u20ac z T TUVENGVAN I \"\\| ger awvanavan nanwemy \ngEE z Tanvann I \\| ce, AWVANYVAN nanwemy \n662 T - or NaaHVnN I m2 \\|e, BWWUNUVAN \\_nonwemy \nTE T T VWOOLVA I \"\\| ee, EWVANYVAN nanwemy \neee T T FUVLVM 1 nm ey ANVANYVAN nanwemy \nee T T TZNMWH I m] Te, AWVUNYVAN nanwemy \ngre 7 T VATANNHVA I \\| ger EWWANYVAN nanwemy \n00\u20ac 7 1aD\u0131nd vavo = VEVOVAVAN \n624 monwemy \nere 6 z Tz\u0131nand vavo i VEVOVAVAN \n824 nonwemg \nSE T \u20ac T VANVONANWO vavo = VEVOVAVAN \n2 nonuemy \nTE T NINNINYVAN vavo no VEVOVAVAN \n924 monwemy \n6zE 7 T VNIVIVAN vavo nD VEVOVWAN \nSe nonwemg \nTee T VWOOLYX vav9 3) VEVDYAVAN \n974 money \nbIE T Z TZNaNANwyy vavo = VAVOVAVAN \n\u00a324 nonuemy \n6TE z NONNHAWYH vavd En VEVOVIVAN \nnonwemy \nEE T VWWHW vavo 5 VEVOWIVAN \nnanwemg \nSTE z T varav\u0131 vavd ns VEVOYWAN \nnonumy \n00\u20ac T T TAN3AON3MA TZOON mT ery nonwemy \nTOE 7 OSVONaMA IZOON \\| ory nonwemy \nSTE \nz T ODNISWIVMA IZOON \\| ay nonwemy \nSOE T Vn3avDIvmd 1ZOON m or, nonwemy \n62E T \nOSNALVEWMY TZOON \"\\| oy, nonwemy \nE0E T IT VAWeVONY TZOON my, nDnwemy \nozE T T 3 TZOON \\| cry MAISUOH3AN \nnonwemy \nOre \nT VONVHNAVAN 1ZOON \"\\| oy nonwemy \n\\| a = \\| ia \\|", "metadata": {"headings": [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}, [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}]], "page": 66, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | | | |", "metadata": {"headings": [{"headings_0": {"content": "| | | | |", "page": 68, "level": 5}}, {"headings_1": {"content": "rn", "page": 66, "level": 5}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "237 \nNYAKAGYERA 3 321 738 \\| Rwamucu NYARURAMB \n\\| \\| \\| \\| \ncu I NYAKAHANGA 2 340 739 E Rwamucu RARURAME \u2014", "metadata": {"headings": [{"headings_0": {"content": "| | | | |", "page": 68, "level": 5}}, {"headings_1": {"content": "rn", "page": 66, "level": 5}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 | |", "metadata": {"headings": [{"headings_0": {"content": "\u2014 | |", "page": 68, "level": 2}}, {"headings_1": {"content": "| | | | |", "page": 68, "level": 5}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 1 330 \\| Total \\| \\| \\| \\| 62 36 9 260 30 26 1137 320 46 3 0 647 48 \nAppendix 6: Conformance to Water Quality Standards", "metadata": {"headings": [{"headings_0": {"content": "\u2014 | |", "page": 68, "level": 2}}, {"headings_1": {"content": "| | | | |", "page": 68, "level": 5}}, [{"headings_0": {"content": "\u2014 | |", "page": 68, "level": 2}}, {"headings_1": {"content": "| | | | |", "page": 68, "level": 5}}]], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ Date", "metadata": {"headings": [{"headings_0": {"content": "[ Date", "page": 68, "level": 4}}, {"headings_1": {"content": "\u2014 | |", "page": 68, "level": 2}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parameter Number of Number of Number of Percentage water water water tests water tests quality compliance samples that that did not \ncollected complied comply \n2.11.2022 Fecal coliforms 6 5 1 83.33% 2.11.2022 Total coliforms 6 6 100% 2.11.2022 Turbidity 6 6 100% 2.11.2022 PH 6 5 1 83.33% 2.11.2022 Electro- 6 6 0 100% conductivity \n2.11.2022 Iron 6 6 0 100% Sub total 36 34 2 94.44% \n09.06.2023 Fecal coliforms 9 8 1 88.89% 09.06.2023 Total coliforms 9 8 1 \n09.06.2023 Turbidity 9 9 0 100% 09.06.2023 PH 9 Z 2 77.79% 09.06.2023 Electro- 9 9 0 100% conductivity \n09.06.2023 Iron 9 9 0 \nSub total 54 50 4 \\| 92.6% Grand Total 90 84 6 \\| 93.33% \nAppendix 7: Parishes without health facilities \nS/N \\| Sub-county/Tow council/Division \\| Parish/ward without a health facility", "metadata": {"headings": [{"headings_0": {"content": "[ Date", "page": 68, "level": 4}}, {"headings_1": {"content": "\u2014 | |", "page": 68, "level": 2}}, [{"headings_0": {"content": "[ Date", "page": 68, "level": 4}}, {"headings_1": {"content": "\u2014 | |", "page": 68, "level": 2}}], [{"headings_0": {"content": "[ Date", "page": 68, "level": 4}}, {"headings_1": {"content": "\u2014 | |", "page": 68, "level": 2}}]], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Audit Remarks", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Ryakarimira Town Council \n2 Rubaya Subcounty \nKatuna Town Council", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}, [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}], [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}]], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Rwanyena \nlack of health facility\n2. Hamuhambo", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kacerere", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nButenga Parish \nlack of health facility Rwanyena Parish \n", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}, [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}], [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}]], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiniogo Parish", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| lack of health facility \n65", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}, [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}]], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oF Haken Kyonyo", "metadata": {"headings": [{"headings_0": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}, {"headings_1": {"content": "| Audit Remarks", "page": 68, "level": 5}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyinamurozi \nMukarangye Mayengo \nKamuganguzi Subcounty \nBuranga \nlack of health facility \nBuhara Subcounty", "metadata": {"headings": [{"headings_0": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}, {"headings_1": {"content": "| Audit Remarks", "page": 68, "level": 5}}, [{"headings_0": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}, {"headings_1": {"content": "| Audit Remarks", "page": 68, "level": 5}}], [{"headings_0": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}, {"headings_1": {"content": "| Audit Remarks", "page": 68, "level": 5}}], [{"headings_0": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}, {"headings_1": {"content": "| Audit Remarks", "page": 68, "level": 5}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nie Bugarama", "metadata": {"headings": [{"headings_0": {"content": "Nie Bugarama", "page": 69, "level": 4}}, {"headings_1": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "lack of health facility \nNtarabana", "metadata": {"headings": [{"headings_0": {"content": "Nie Bugarama", "page": 69, "level": 4}}, {"headings_1": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}, [{"headings_0": {"content": "Nie Bugarama", "page": 69, "level": 4}}, {"headings_1": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ao Muyebe", "metadata": {"headings": [{"headings_0": {"content": "ao Muyebe", "page": 69, "level": 4}}, {"headings_1": {"content": "Nie Bugarama", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kitanga \nButanda Subcounty", "metadata": {"headings": [{"headings_0": {"content": "ao Muyebe", "page": 69, "level": 4}}, {"headings_1": {"content": "Nie Bugarama", "page": 69, "level": 4}}, [{"headings_0": {"content": "ao Muyebe", "page": 69, "level": 4}}, {"headings_1": {"content": "Nie Bugarama", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ye Kabere", "metadata": {"headings": [{"headings_0": {"content": "Ye Kabere", "page": 69, "level": 4}}, {"headings_1": {"content": "ao Muyebe", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "lack of health facility \nKifurugutu", "metadata": {"headings": [{"headings_0": {"content": "Ye Kabere", "page": 69, "level": 4}}, {"headings_1": {"content": "ao Muyebe", "page": 69, "level": 4}}, [{"headings_0": {"content": "Ye Kabere", "page": 69, "level": 4}}, {"headings_1": {"content": "ao Muyebe", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fo Kinyamari", "metadata": {"headings": [{"headings_0": {"content": "fo Kinyamari", "page": 69, "level": 4}}, {"headings_1": {"content": "Ye Kabere", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Murambo \nKahungye Subcounty", "metadata": {"headings": [{"headings_0": {"content": "fo Kinyamari", "page": 69, "level": 4}}, {"headings_1": {"content": "Ye Kabere", "page": 69, "level": 4}}, [{"headings_0": {"content": "fo Kinyamari", "page": 69, "level": 4}}, {"headings_1": {"content": "Ye Kabere", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pee Habuhuriro", "metadata": {"headings": [{"headings_0": {"content": "Pee Habuhuriro", "page": 69, "level": 3}}, {"headings_1": {"content": "fo Kinyamari", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "lack of health facility \nNyombe Rubumba", "metadata": {"headings": [{"headings_0": {"content": "Pee Habuhuriro", "page": 69, "level": 3}}, {"headings_1": {"content": "fo Kinyamari", "page": 69, "level": 4}}, [{"headings_0": {"content": "Pee Habuhuriro", "page": 69, "level": 3}}, {"headings_1": {"content": "fo Kinyamari", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PLS Rwemihanga", "metadata": {"headings": [{"headings_0": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}, {"headings_1": {"content": "Pee Habuhuriro", "page": 69, "level": 3}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kibuga Subcounty \nKibuga \nlack of health facility", "metadata": {"headings": [{"headings_0": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}, {"headings_1": {"content": "Pee Habuhuriro", "page": 69, "level": 3}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OM Kisibo", "metadata": {"headings": [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}, {"headings_1": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rutare \nKitumba Subcounty \nKitumba \nlack of health facility \nKyanamira Subcounty \nNyakagyera \nlack of health facility \nKatokye Kaharo Sub county \n12 Kabale Municipal Council", "metadata": {"headings": [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}, {"headings_1": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}, [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}, {"headings_1": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}], [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}, {"headings_1": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}], [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}, {"headings_1": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}], [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}, {"headings_1": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}], [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}, {"headings_1": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ne Kitohwa", "metadata": {"headings": [{"headings_0": {"content": "Ne Kitohwa", "page": 69, "level": 4}}, {"headings_1": {"content": "OM Kisibo", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "lack of health facility \nBugarama", "metadata": {"headings": [{"headings_0": {"content": "Ne Kitohwa", "page": 69, "level": 4}}, {"headings_1": {"content": "OM Kisibo", "page": 69, "level": 4}}, [{"headings_0": {"content": "Ne Kitohwa", "page": 69, "level": 4}}, {"headings_1": {"content": "OM Kisibo", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DR Butobere", "metadata": {"headings": [{"headings_0": {"content": "DR Butobere", "page": 69, "level": 4}}, {"headings_1": {"content": "Ne Kitohwa", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "lack of health facility \nNyabikoni", "metadata": {"headings": [{"headings_0": {"content": "DR Butobere", "page": 69, "level": 4}}, {"headings_1": {"content": "Ne Kitohwa", "page": 69, "level": 4}}, [{"headings_0": {"content": "DR Butobere", "page": 69, "level": 4}}, {"headings_1": {"content": "Ne Kitohwa", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Re Kijuguta", "metadata": {"headings": [{"headings_0": {"content": "Re Kijuguta", "page": 69, "level": 4}}, {"headings_1": {"content": "DR Butobere", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lower Bugongi", "metadata": {"headings": [{"headings_0": {"content": "Re Kijuguta", "page": 69, "level": 4}}, {"headings_1": {"content": "DR Butobere", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sn Rushaki", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Karubanda \nAppendix 8: Delayed release of funds to PDM SACCOs KABALE DISTRICT PDM \nSACCO REVOLVING FUNDS \nSTATUS AS OF AS OF JUNE \n2023 \nS/N \nName of PDM SACCO \nFY 21-22 Planned Total funds FY22-23 funds FY22-23 funds Cumulative Funding as at disbursement deposited to disbursed in disbursed in 30th June 2023 \nPDM SACCOs Quarter 2 \nQuarter 4 \nby District FY \ndirectly to SACCO directly to \n21-22 Accounts by SACCO Accounts \nCentral by Central \nGovernment \nGovernment \n1 Bukora-Kitumba PDM SACCO 17,000,000 7,104,357 25,000,000 75,000,000 107,104,357 2 Bushuro-Kitumba PDM SACCO 17,000,000 7,104,357 25,000,000 75,000,000 107,104,357 3\\_\\| Kitooma-Rubaya PDM SACCO 17,000,000 7,104,357 25,000,000 75,000,000 107,104,357 \n4\\_\\| Kitumba-Kitumba S/C PDM SACCO 17,000,000 7,104,357 25,000,000 75,000,000 \n107,104,357 \n5 Mwendo-Kitumba PDM SACCO 17,000,000 7,104,357 25,000,000 75,000,000 107,104,357 Totals 85,000,000 35,521,785 125,000,000 375,000,000 535,521,785 \nAppendix 9: Existence of Functional PDM HLG core implementation teams Does the membership of Were \nthe HLG core \nquarterly \nDo the performance reports Remarks \nshow evidence that the HLG \nimplementation team \nperformance core team is performing their \ninclude those stipulated reports roles? \nin the guidelines? prepared? e Mobilization and \nsensitization of the various \n(Includes District Production \nstakeholders at all levels \nOfficer (DPO), District \nincluding communities; \nCommercial Officer (DCO), \nSupport the continuous \nDistrict Planner and District \nformation of PDM enterprise \nCommunity Development groups; \nOfficer (DCDO)) \nTraining of the PDM \nenterprise groups and \nSACCOs; \nContinuous data collection at \nhousehold and community \nlevels \nYes No Not applicable Though the HLG core implementation team is composed, there were no quarterly Lo performance reports \n67", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}, [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kabale Muyebe Muyebe- 24 Nov 2022 Yes Though board members were GLG Buhara \nappointed, there was no evidence of holding regular board meetings \n2 Kabale", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "GLG Buhara \n24 Nov 2022 Yes \nThough board members were appointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}, [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}]], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kabale Karweru Karweru 24 Nov 2022 Yes Though board members were GLG \n/Kafunjo- \nappointed, there was no evidence of Buhara \nholding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kabale Buhara- Buhara- 24 Nov 2022 Yes Though board members were GLG \nBuhara S/C \nappointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kabale Ntarabana Ntarabana- 24 Nov 2022 \nThough board members were \nGLG Buhara \nappointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "6. Kabale Kitanga Kitanga- 24 Nov 2022 \nThough board members were \nGLG Buhara \nappointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Kabale Bugarama Bugarama- 24 Nov 2022 \\| Yes \nThough board members were \nGLG Buhara \nappointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kabale Rwemihanga Rwemihanga- 25 Nov, 2022 Yes \nThough board members were appointed, there was no evidence of", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n70 \nGLG \nKahungye \n\\| \\| holding regular board meetings \n9, Kabale Nyombe Nyombe- 25 Nov, 2022 Yes Though board members were GLG \nKahungye \nappointed, there was no evidence of holding regular board meetings I", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}, [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}]], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kabale Habuhuriro Habuhuriro- 25 Nov, 2022 Yes \nThough board members were \nGLG \nKahungye \nappointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 74, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 13: Functionality of SACCO Committees and Sub committees \nVote Nam Supervisory Executive Loan Sub Productio Marketin Business Finance and Remarks Name e of committee Committee committee n sub g sub Developme investment \nSACC \nCommitt Committ nt services sub \no ee ee sub Committee Committee", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 74, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\| \nWas Is w Is Was Is w Is WwW Is Was Is Wa Is the Non- it the as the it the as th as th it th sit commi function Cons com it com Cons co it e it e Cons e Con ttee al titut mitte Co mitte titut m Co co Co co titut co stit operat committ ed? e nst e ed? mit nst m nst m ed? m ute ional? ees (yes oper itu oper (yes tee itu mi itu mi (yes mi d? (opera \n/No) ation te ation /No) op te tte te tte /No) tte (ye tional \nal? d? al? era d? e d? e e s/N orNot \n(ope (y (ope tio (y op (y op op o) operat \nratio es ratio nal es er es er er ional) \nnal IN nal ? JN ati IN ati ati \nor 0) or (op 0) on 0) on on \nNot Not era al? al? al? \noper oper tio (o (o (o \nation ation nal pe pe pe \nal) al) or rat rat rat \nNot ion ion ion \nop al al al \nera or or or \ntio No No No \nnal t t t \n) op op op \ner er er \nati ati ati \non on on \nal) al) al) \n1 Muye Yes Not Yes Yes Yes Yes No No No No No No No No Non- be- opera functional Buhar tional committee \n71", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}, [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}]], "page": 74, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "metadata": {"headings": [{"headings_0": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}, {"headings_1": {"content": "sn Rushaki", "page": 69, "level": 4}}], "page": 75, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jeuon>uny do\\} jeuon>un, sayIWWwod jeuonouny dayIWWOD jeuojouny dayIWWOD Jeuonouny da\\}WWOd jeuon>un, sayImwos jeuonouny aayiwwo Jeuonouny da\\}]]WWOD jeuonouny dayIWWOD s 5 s s s s s \\| \nON ON ON ON ON ON ON ON ON \nON ON ON ON ON ON ON ON ON \nON ON ON ON ON ON ON ON ON", "metadata": {"headings": [{"headings_0": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}, {"headings_1": {"content": "sn Rushaki", "page": 69, "level": 4}}, [{"headings_0": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}, {"headings_1": {"content": "sn Rushaki", "page": 69, "level": 4}}], [{"headings_0": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}, {"headings_1": {"content": "sn Rushaki", "page": 69, "level": 4}}]], "page": 75, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CL", "metadata": {"headings": [{"headings_0": {"content": "CL", "page": 75, "level": 5}}, {"headings_1": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}], "page": 75, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON ON ON ON ON ON ON ON ON \nT ON ON ON ON ON ON ON ON ON I \nON ON ON ON ON ON ON ON ON \nON ON ON ON ON ON ON ON ON \\| ON ON ON ON ON ON ON ON On", "metadata": {"headings": [{"headings_0": {"content": "CL", "page": 75, "level": 5}}, {"headings_1": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}, [{"headings_0": {"content": "CL", "page": 75, "level": 5}}, {"headings_1": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}], [{"headings_0": {"content": "CL", "page": 75, "level": 5}}, {"headings_1": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}]], "page": 75, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "metadata": {"headings": [{"headings_0": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}, {"headings_1": {"content": "CL", "page": 75, "level": 5}}], "page": 75, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ml \\| \\| Tt \\| \nAppendix 14: un-licensed Transfer of PRF to \nSACCOs \nSN. Vote Parish Name of Is the SACCO \nRemarks Name Name SACCO registered under \nMicrofinance \nInstitutions money \nlenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}, {"headings_1": {"content": "CL", "page": 75, "level": 5}}, [{"headings_0": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}, {"headings_1": {"content": "CL", "page": 75, "level": 5}}]], "page": 76, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 76, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Kabale Muyebe Muyebe- No SACCO not registered under DLG Buhara Microfinance Institutions money lenders act 2016 \n2 Kabale Rwene Rwene - No SACCO not registered under DLG Buhara Microfinance Institutions money lenders act 2016 \n3 Kabale Karweru Karweru No SACCO not registered under DLG /Kafunjo- Microfinance Institutions Buhara \nmoney lenders act 2016 \n4 Kabale Buhara- Buhara- No SACCO not registered under DLG Buhara S/C Microfinance Institutions money lenders act 2016 \n5 Kabale Ntarabana Ntarabana- No SACCO not registered under DLG Buhara Microfinance Institutions money lenders act 2016 \n6 Kabale Kitanga Kitanga- No SACCO not registered under DLG Buhara Microfinance Institutions money lenders act 2016 \n7 Kabale Bugarama Bugarama- No SACCO not registered under DLG Buhara Microfinance Institutions money lenders act 2016 \n73 \n8 Kabale Rwemihan Rwemihang No SACCO not registered under DLG ga a-Kahungye Microfinance Institutions money lenders act 2016 \n9 Kabale Nyombe Nyombe- No SACCO not registered under DLG Kahungye Microfinance Institutions money lenders act 2016 \n10 Kabale Habuhurir Habuhuriro No SACCO not registered under DLG o -Kahungye Microfinance Institutions \\| \nmoney lenders act 2016 \n\u2014 \nAppendix 15: Failure to update Enterprise and Household registers making up the SACCO SN Vote Parish Name \nName of SACCO Number of Does SACCO maintain Name \nPDM \nupdated enterprise and enterprises House hold registers", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}, [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}]], "page": 76, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kabale \\| Muyebe-Buhara Muyebe-Buhara 36 NO\n2. Kabale \\| Rwene -Buhara Rwene -Buhara 26 NO 3; Kabale Karweru /Kafunjo- Karweru /Kafunjo- 20 NO Buhara \nBuhara", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kabale Buhara- Buhara S/C Buhara- Buhara S/C 20 \nNO", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "5. Kabale Ntarabana-Buhara Ntarabana-Buhara 18 NO\n6. Kabale Kitanga-Buhara Kitanga-Buhara 21 NO 7 Kabale Bugarama-Buhara Bugarama-Buhara 16 NO", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kabale Rwemihanga- Rwemihanga- 23 NO Kahungye \nKahungye", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Kabale Nyombe-Kahungye Nyombe-Kahungye 10 NO", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kabale Habuhuriro-Kahungye Habuhuriro- 10 NO Kahungye", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n74 \nAppendix 16: Transfer of PRF to SACCOs without PRF Financing Agreements \nSN Vote Parish Name of Did the Date Date Remarks \nName Name SACCO SACCO funds agreemen \nChairperson were t was \nsign PRF received signed \nfinancing \nagreement \nwith the AO? \n1 Kabale Muyebe Muyebe- Yes 22/6/23 no No evidence of \\| DLG Buhara evidence signed agreements \n2 Kabale Rwene Rwene - Yes 22/6/23 no No evidence of DLG Buhara evidence signed agreements \n3 Kabale Karweru Karweru Yes 22/6/23 no No evidence of DLG /Kafunjo- evidence signed agreements Buhara \n4 Kabale Buhara- Buhara- Yes 22/6/23 no No evidence of DLG Buhara evidence signed agreements s/c \n5 Kabale Ntarabana Ntarabana Yes 22/6/23 no No evidence of DLG -Buhara evidence signed agreements \n6 Kabale Kitanga Kitanga- Yes 22/6/23 no No evidence of DLG Buhara evidence signed agreements \nZ Kabale Bugarama Bugarama- Yes 22/6/23 no No evidence of DLG Buhara evidence signed agreements \n8 Kabale Rwemihan Rwemihan Yes 22/6/23 no No evidence of DLG ga ga- \nevidence signed agreements Kahungye \n\\| \n9 Kabale Nyombe Nyombe- Yes 22/6/23 no No evidence of DLG Kahungye evidence signed agreements \n10 Kabale Habuhurir Habuhuriro Yes \n22/6/23 no No evidence of evidence signed agreements \\| \n75", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}, [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}]], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i | DLG 0 | -Kahungye | | | |", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 17: failure to carry out Wealth ranking of households \nSN Vote Parish Name Was wealth No. of No. of villages Remarks \nName \nranking villages were wealth \ncarried out \nranking was \nat parish carried out \\| level? \n1; Kabale Muyebe-Buhara No evidence No \nNo evidence \nNo evidence of carrying out \nevidence wealth ranking \n2, Kabale Rwene -Buhara No evidence No \nNo evidence \nNo evidence of carrying out \nevidence wealth ranking \n3% Kabale Karweru /Kafunjo- Noevidence No \nNo evidence \nNo evidence of carrying out \nBuhara evidence wealth ranking \n4, Kabale Buhara- Buhara No evidence No \nNo evidence \nNo evidence of carrying out \nS IC evidence wealth ranking", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kabale Ntarabana-Buhara No evidence No \nNo evidence \nNo evidence of carrying out", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nevidence wealth ranking", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kabale Kitanga-Buhara No evidence No \nNo evidence \nNo evidence of carrying out", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nevidence wealth ranking \nZi Kabale Bugarama-Buhara No evidence No \nNo evidence \nNo evidence of carrying out \nevidence wealth ranking", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kabale Rwemihanga- No evidence No \nNo evidence \nNo evidence of carrying out", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nKahungye evidence wealth ranking \n", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Kabale Nyombe-Kahungye No evidence No \nNo evidence \nNo evidence of carrying out", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "evidence wealth ranking \n", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kabale Habuhuriro- No evidence No \nNo evidence \nNo evidence of carrying out", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "Kahungye evidence wealth ranking \n\\| \\| \\| \n76", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["ONG)", "1", "BASTS FOR, OPTION", "1", "En", "1", "EMPHIASIS OF MAIER", "11", " 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program - 17", "43 FAlicatiol: DEVEIODINGNE Gla Bice", "18", "4A MicrocScale LNGauOn", "20", "4.5 Transitional Development Ad Hoc Grant-Health", "21", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS enennen - 27", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - - 27", "OTHER REPORTING RESPONSIBILITIES.", "28"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Kabarole District Local Government Report of The Auditor General 2023 - Copy.chunks.json b/reports/Chunks/Kabarole District Local Government Report of The Auditor General 2023 - Copy.chunks.json deleted file mode 100644 index d1ba35545d859e56acee82329cfb71fea6a306ad..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kabarole District Local Government Report of The Auditor General 2023 - Copy.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \n\\| \nON THE FINANCIAL STATEMENTS OF KABAROLE DISTRICT LOCAL GOVERNMENT. FOR THE YEAR ENDED 30\"\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nEI IE neu\u201c ii DF reece iii aetna sneer eat REECE TEE TEE", "metadata": {"headings": [[], [], []], "page": 1, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 2, "level": 3}}], "page": 2, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 00... eeecceceeseccscssesececsecessucsssucsevscsveussessvscseesessssavecsusausussessusucaesassauseeeesvaseessvacsassceevaesassuesseseeenseeseess", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 2, "level": 3}}], "page": 2, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Netcare", "metadata": {"headings": [{"headings_0": {"content": "Netcare", "page": 2, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 2, "level": 3}}], "page": 2, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 ee erences aco ase cere ene Key Audit Matters. ........ccccccccccccccescsscscssescsscssssesesscscsusecsscecescessscsscsssesaesacsevansussvaususacuvsevssensaveseecaneataeses 1 1.0 \nIMPLEMENTATION OF THE APPROVED BUDGET ssicssssarsssacensesacathasionosnsananernriadansnanshancissanss 1 20 \nManagement of the Government Salary Payroll wssscsssic acsmse emscnon mere mmm aesomsaancs 10 EIER PIE EEE EEE TEENS 12 3.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 12 3.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT \n\\| Con Cl reer 12 sence ener een ay EERE EERE 3.2 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT) PETE EEE EEE 15 ai ERUSTONDEELSEMENT ERRN anne 19 OTHER INFORMATION ..........cccccccscsssssssesesessssecsescsuesesesececsesesescasstsssestussssavavavsiessisesseacssiteceanescasseseeeeeees 23 MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..............e 23 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ................. 24 SHE SPA TUR BESPEN TEIL En \n25 nenne REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \n25 uuuuneuenesnunennn 4.0 IMPLEMENTATION GF THE PARISH DEVELOPMENT MODEL \n25 uuunneuueene unse DE ee 33 TEE TEE \nList of Acronyms \n\\|Acronym =\\| Meaning ee re \n\\| DLG \\| District Local Government \n\\| \nIo \u2014\u2014\u2014s\u2122s \\| Government oflganda a oO \\_ \\|", "metadata": {"headings": [{"headings_0": {"content": "Netcare", "page": 2, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 2, "level": 3}}, [{"headings_0": {"content": "Netcare", "page": 2, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 2, "level": 3}}], [{"headings_0": {"content": "Netcare", "page": 2, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 2, "level": 3}}], [{"headings_0": {"content": "Netcare", "page": 2, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 2, "level": 3}}], [{"headings_0": {"content": "Netcare", "page": 2, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 2, "level": 3}}]], "page": 2, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "\u201cHeMs- Human Capital Management S System. EB De", "metadata": {"headings": [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "arte 2 \\| \nICT oo \u201c\\| Information and Technology OO \\| Communication \n\\| INTOSAI of Supreme \n\\| International Organization Audit Institutions ee a \\| \n\\| Payroll system \nIPPS . \\| Integrated Personnel and a : . . \u2018ISSAIs \\| International \nStandards of Audit \nSupreme Institution = = = \n\\|ILGFAM \\| Local Government Financial and Accounting 2007\u00b0 oo. cz", "metadata": {"headings": [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}, [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}], [{"headings_0": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, {"headings_1": {"content": "Netcare", "page": 2, "level": 2}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Manual,", "metadata": {"headings": [{"headings_0": {"content": "Manual,", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "LGFAR and Accounting Manual, \n. \\| \\| Local Government Financial \n2007... 2 ye a \\| \nLGPPDA 7 \\| Local \nGovernment", "metadata": {"headings": [{"headings_0": {"content": "Manual,", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}, [{"headings_0": {"content": "Manual,", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}], [{"headings_0": {"content": "Manual,", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}], [{"headings_0": {"content": "Manual,", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cHeMs- Human Capital Management S System. EB De", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "\u201aPublic Procurement Disposal Authority a |", "metadata": {"headings": [{"headings_0": {"content": "\u201aPublic Procurement Disposal Authority a |", "page": 3, "level": 1}}, {"headings_1": {"content": "Manual,", "page": 3, "level": 2}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "and \nLLG \nLower", "metadata": {"headings": [{"headings_0": {"content": "\u201aPublic Procurement Disposal Authority a |", "page": 3, "level": 1}}, {"headings_1": {"content": "Manual,", "page": 3, "level": 2}}, [{"headings_0": {"content": "\u201aPublic Procurement Disposal Authority a |", "page": 3, "level": 1}}, {"headings_1": {"content": "Manual,", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201aPublic Procurement Disposal Authority a |", "page": 3, "level": 1}}, {"headings_1": {"content": "Manual,", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Local", "metadata": {"headings": [{"headings_0": {"content": "Local", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201aPublic Procurement Disposal Authority a |", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Governments", "metadata": {"headings": [{"headings_0": {"content": "Governments", "page": 3, "level": 1}}, {"headings_1": {"content": "Local", "page": 3, "level": 2}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "P \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Governments", "page": 3, "level": 1}}, {"headings_1": {"content": "Local", "page": 3, "level": 2}}, [{"headings_0": {"content": "Governments", "page": 3, "level": 1}}, {"headings_1": {"content": "Local", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "A He", "metadata": {"headings": [{"headings_0": {"content": "A He", "page": 3, "level": 2}}, {"headings_1": {"content": "Governments", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Dan Be", "metadata": {"headings": [{"headings_0": {"content": "A He", "page": 3, "level": 2}}, {"headings_1": {"content": "Governments", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "_ Departments \u2018Agencies He RER", "metadata": {"headings": [{"headings_0": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}, {"headings_1": {"content": "A He", "page": 3, "level": 2}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "MDAs \\| Ministries, and \nIMES \u2014sd Ministry of Education. \nMoFPED Development ER nn; Ministry of Finance, Planning and Economic", "metadata": {"headings": [{"headings_0": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}, {"headings_1": {"content": "A He", "page": 3, "level": 2}}, [{"headings_0": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}, {"headings_1": {"content": "A He", "page": 3, "level": 2}}], [{"headings_0": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}, {"headings_1": {"content": "A He", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "MoGLSD- u :", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD- u :", "page": 3, "level": 4}}, {"headings_1": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| \nMinistry of Gender, Labour and Social Development \n\\| \n\\_ MoLG = = of Local Government : \nFae eT", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD- u :", "page": 3, "level": 4}}, {"headings_1": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}, [{"headings_0": {"content": "MoGLSD- u :", "page": 3, "level": 4}}, {"headings_1": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}], [{"headings_0": {"content": "MoGLSD- u :", "page": 3, "level": 4}}, {"headings_1": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}], [{"headings_0": {"content": "MoGLSD- u :", "page": 3, "level": 4}}, {"headings_1": {"content": "_ Departments \u2018Agencies He RER", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Ministry", "metadata": {"headings": [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| \nNAA \\| Audit . a ST National Act \nNTR \\| Revenue $ 1 i \\| Non-Tax \n\\| \\| Office the Auditor General . u . OAG \nof \nBEST]: Riasram Eugdennafsysan Tee \n: \\| ae OT \nPCA Payroll Consults Africa \\| \nen ae \\| Payroll Deduction Management System \\| A A i PDMS \n\\| \nPDU \u2014\\_\\| Procurement Disposal \n\u2014\\_ : \n& \nUnit \nIPFMA \\| Public Finance Management Act ps BE eat en \\|PFMR \\| Public Finance Management Regulations 7 \u2014", "metadata": {"headings": [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}, [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}], [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- u :", "page": 3, "level": 4}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "PDA Public Procurement Disposal o Public Assets tit i", "metadata": {"headings": [{"headings_0": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "& \nof \\| \nPS/ST Permanent / Secretary to \n\\| Secretary Treasury nn u \\| \n\\|ITSA \\| Treasury Account \n. ee \\|", "metadata": {"headings": [{"headings_0": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}, [{"headings_0": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], [{"headings_0": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], [{"headings_0": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], [{"headings_0": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], [{"headings_0": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Single", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| \nTSSA tt\u201d Treasury Sub Single. Account - \\_ a a \n\\| \nBA\u201d \\| Uganda Association", "metadata": {"headings": [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}, [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}], [{"headings_0": {"content": "Single", "page": 3, "level": 2}}, {"headings_1": {"content": "PDA Public Procurement Disposal o Public Assets tit i", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Banker's", "metadata": {"headings": [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "= \\| \\\\ nn \\| \nO\u00f6 \nREPORT OF THE AUDITOR. GENERAL \n~ \n. \nON THE FINANCIAL STATEMENTS OF KABAROLE 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 Kabarole 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 Kabarole 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": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}, [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kabarole District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX. 32,804,775,272 out of which UGX. 32,227,955,546 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}, [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}], [{"headings_0": {"content": "Banker's", "page": 3, "level": 2}}, {"headings_1": {"content": "Single", "page": 3, "level": 2}}]], "page": 4, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], "page": 5, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Ss Details Budget Warrants % N UGX UGX funding 1 Recurrent (Wage) 16,136,388,662 16,136,388,659 100 2 Recurrent (Non-wage) 7,599,462,647 7,221,894,078 95 3 Development 9,068,923,963 8,869,672,809 98 \\| Total 32,804,775,272 32,227,955,546 98 \nOut of the total warrants of UGX.32,227,955,546 I reviewed the utilisation of warrants worth UGX. 19,117,893,290 (60%) as summarised in the table below \nS Details Actual Cumulative Cumulative \nN \nexpenditure Actual % out of (UGX) expenditure total warrants \\| \n1\\_\\_\\| Wage expenditure 13,996,608,879 13,996,608,879 73.2 2 Implementation of parish 53,444,122 14,050,053,001 73.5 Development Model \n\\|\\_\\_\\| \n3 Education grant - Formerly SFG \n465,499,110 14,515,552,111 75.9 \n4 UGIFT (Infrastructure) 2,776,344,468 17,291,896,579 90.4 \\| 5 Water Development Grant 748,998,769 18,040,895,348 94.4 \n6 Outputs/activities under budget 1,076,997,942 19,117,893,290 100.0 performance review (URF and \nDDEG projects) \\| Total of the utilised 19,117,893,290 \nwarrants audited \\| \\|\\_\\| \nNo Observation \n\\| Recommendation eee \nN Source Approved Actual Variance o budget Collections", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}]], "page": 5, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Tax Revenues \\| 205,147,000 220,977,138 (15,830,138) \\|\n2. Non-Tax \\| 534,200,000 398,181,631 \\| 136,018,369 Revenues \n\\| Total \\| 739,347,000 619,158,769 \\| 120,188,231", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], "page": 6, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "The DLG collected revenue from LST, business license and other tax revenues which is commendable performance; however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nN Out-put Activity Purpose of the Budget \no un- Amount implemented \nactivities \n1 Office Recurrent Purchase of 75,770,021 operations expenditure to stationery, fuel, \nvarious welfare and \nDepartments allowances \nTotal \\| 75,770,021 \\| \nThe Accounting Officer explained that the district was not yet enrolled on the IRAS, which they have now accessed and they hope this will eliminate mismanagement of local revenue by the Parish Chiefs, increase transparency in revenue collection and also help identify revenue defaulters. \nThey have also arranged a revenue enhancement meeting before Christmas to design strategies to exhaust all sources of budget revenue. \n1.2\\| Performance of GOU warrants \nThe Accounting Officer should engage The DLG had an approved budget of UGX. 32.805Bn to implement the the MoFPED to various programmes, out of which UGX. 32.22Bn was warranted resulting ensure \nthat all in a shortfall of UGX. 0.577Bn representing 98% performance. \nbudgeted funds are warranted. \nThe performance of warrants for each of the programmes is shown in the \ntable below; \n\\| Programme Approved budget Warrants % funding Agro- \n\\|\\_Industrialization 3,235,909,908 3,196,763,946 99 \nNo Observation - \nRecommendation ~~~ Private \nSector \nDevelopment 38,960,362 36,546,680 \nPublic \nSector \nTransformation 5,566,309,042 5,562,526,442 100 \nSustainable \nUrbanisation and \nHousing 5,923,000 5,923,000 \nDevelopment 7,580,000 7,580,000 32,804,775,272 32,227,955,546 \nThe UGX. 0.577Bn that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo Programm Amount not Activities not Purpose of the e warranted implemented unimplemented activit \n1 Agro- \nFunds for E-voucher industrialisat \nACDP were registration, farmer ion \nnot fully sensitization and 39,145,962 released training activities. 2 Developmen Development Multi-sectoral t Plan plan monitoring, TPC", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Banker's", "page": 3, "level": 2}}]], "page": 6, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| Implementat", "metadata": {"headings": [{"headings_0": {"content": "| Implementat", "page": 7, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 7, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "implemented meetings, and other ion \n15,854,705 as for above recurrent activities 3 Governance Facilitation of and Security Council for The District oversight, fuel, did not collect allowances, and local revenue other recurrent 37,491,863 as per budget activities \n4 Human Salaries for Capital \nThe budget for community workers Developmen \nfood and under Food Security t \nnutrition, MoH were not paid. for Immunization and Immunization family planning and JHPIEGO activities were not were partially implemented as 389,703,155 released planned. \n5 Integrated The budget for \nTransport Road Fund Routine Infrastructur was not maintenance of e and \nreleased as roads was not done Services 86,824,469 per budget as planned \n6 Natural 1,603,290 \nResources, \nEnvironment \nClimate \n. \nNo Observation 2 a Recommendation Construction works for the District Headquarters in Busoro were \ne \naffected. \nCompletion of UGIFT projects under Education and Health were \ne \naffected. \nThe Accounting Officer explained that the shortfalls were mainly under road fund and external assistance. However, the unimplemented activities were rolled over to this financial year.", "metadata": {"headings": [{"headings_0": {"content": "| Implementat", "page": 7, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Implementat", "page": 7, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Implementat", "page": 7, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Implementat", "page": 7, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 7, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Agro-Industrialization: The first ACDP has ended and the project is being rolled over. They intend to capture the unfinished activities in the new project work plans. \nDevelopment Plan Implementation: These were recurrent activities funded under local revenue. The activities were carried out using the available means. \nGovernance and Security: These were recurrent activities funded under local revenue. The activities were carried out using the available means. Human Capital Development: Salaries for community workers have been secured under a supplementary budget. \nImmunisation and Family planning activities are funded under Donor support and these activities are in the current financial work plans to be implemented. \nIntegrated Transport Infrastructure and Services: Routine maintenance of Roads by roads gangs was reduced to only 2 cycles instead of at least 6 cycles because of funds shortage. \nPrivate Sector Development: These were recurrent activities funded under local revenue. The activities were carried out using the available means. \nPublic Sector Transformation: These were recurrent activities funded under local revenue. The activities were carried out using the available means. \nUtilization of Warrants \nOut of the total warrants of UGX. 32.22Bn availed during the year, The \nAccounting UGX. 26.96Bn was utilized by the entity resulting in un-utilized warrants Officer should ensure of UGX. 5.26Bn representing utilization of 84% as shown in the table that all warranted", "metadata": {"headings": [{"headings_0": {"content": "| Implementat", "page": 7, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Implementat", "page": 7, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 8, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}], "page": 8, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "funds are utilised in accordance with the Programme Warrants Utilised % approved budget. warrants \nutilis \nation MoFPED should Agro- Industrialization \nwarrant funds to the 3,196,763 ,946 2,649,183,201 83 \nDistrict in accordance Community Mobilization \nand mind-set change 7,033,000 7,033,000 to the needs Development \nPlan \nObservation \nBinnen \nTourism Development \n7,580,000 \nRecommendation \n7,580,000 Total \n32,227,955,546 26,961,980 426 \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 \\_b under-utilization of warrants \nProgramm Warrants not Activities Reason for the Utilized affected by underutilizatio the under n of warrants utilization \nAgro- 547,580,745 250million was released for a Industrialisa \ntertiary \ntion \ninstitution that is non-existent. \nSalary under production could not be utilized because of un \nfilled vacancies such as", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}, [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}], [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}], [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}], [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}], [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}], [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}], [{"headings_0": {"content": "below;", "page": 8, "level": 8}}, {"headings_1": {"content": "| Implementat", "page": 7, "level": 5}}]], "page": 8, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Agricultural", "metadata": {"headings": [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], "page": 9, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Engineer and Principal Agricultural Officer Developme 89,656,626 Salary for Vacant positions nt Plan \nfinance and \nsuch as District Implementa \nPlanning Dept. and Senior Planners and \ntion \n\\| sub accountants 1 1 in Finance. 3 Governance 333,787,341 Salary Trade, 217 million for Audit, Council & Busoro \nand \nSecurity Community construction Development project returned and Transitional as variations had Development not yet been fund for the approved. construction of Balance is salary the District \nfor un filled Headquarters \nositions. Human 3,937,118,964 Funds for UGFIT UGFIT projects Capital for construction still ongoing Developme of Kichwamba while Vacancies Seed School and in both primary nt \nNo Observation - \nee nn. Recommendation Manageme \nnt \nPublic 294,700,073 Salary for Un filled Sector Administration positons in Transforma \nand Education Education and tion \nAdministration Total \n5,265,975,120 \nAs a result of failure to utilise warrants; \ne Construction works for the District Headquarters in Busoro Were affected. \ne Completion of UGIFT projects under Education and Health were affected. \nThe Accounting Officer explained that they have always endeavoured to utilise the funds as budgeted but because of circumstances beyond their control, the funds are returned unutilised.", "metadata": {"headings": [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}, [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}], [{"headings_0": {"content": "Agricultural", "page": 9, "level": 3}}, {"headings_1": {"content": "below;", "page": 8, "level": 8}}]], "page": 9, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 10, "level": 3}}, {"headings_1": {"content": "Agricultural", "page": 9, "level": 3}}], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "UGIFT projects are still in progress. Funds have been re-voted", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 10, "level": 3}}, {"headings_1": {"content": "Agricultural", "page": 9, "level": 3}}], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 10, "level": 8}}, {"headings_1": {"content": "(i)", "page": 10, "level": 3}}], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Supplementary of 1.2m under salaries was not with in our needs", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 10, "level": 8}}, {"headings_1": {"content": "(i)", "page": 10, "level": 3}}], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 10, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 10, "level": 8}}], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "We don\u2019t have tertiary institution but we received 250m. This was excess capacity.", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 10, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 10, "level": 8}}], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(iv)", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Vacancies in both primary and secondary schools were not filled because of failure to obtain recruitment clearance. \nUGX. 217m for the District headquarters could not be utilised because of a variation that was a result of an omission in the BoQs. The approval process could not be concluded on time. \n1.4\\| Lack of appropriate performance indicators and targets 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 outputs. \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 reviewed the approved work plan and sampled 6 outputs with a total of 19 activities. I noted the following; \nObservation \nRecommendation \nOutputs not fully quantified Total \n1.5 Implementation of outputs \nI assessed the implementation of six (6) outputs with nineteen (19) The Accounting Officer should ensure that all activities worth UGX. 3.84Bn and noted that; \nthe planned projects are completed by June e Three (3) outputs with fourteen (14) activities and expenditure 2024. \nworth UGX. 1.28Bn were fully implemented. \ne Three (3) outputs with 5 activities worth UGX. 2.56Bn were partially implemented. \nTable showing performance indicators and 3 \nCategory of No. of No of No. of No of No of Expendi outputs outpu activit Activitie activities activities ture ts ies in s fully partially not Amount asses the implem implemen implemen (UGX) sed outpu ented ted ted \nts \nFully 3 14 14 0 0 1.28Bn implemented \noutputs \nPartially 3 5 0 5 0 2.56Bn implemented \n\\| outputs \nNot 0 0 0 0 0 0 implemented \noutputs \nTotal 6 19 14 5 0 3.84Bn \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}, [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}]], "page": 10, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Construction of Kichwamba Seed School\n2. Construction of District Headquarters at Busoro\n3. Upgrade of Kidubuli HC II to HC III & Construction of a new facility in Kiko TC", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], "page": 11, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Refer to Appendix 2 for details.", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], "page": 11, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- No Observation \nRecommendation 2 \no> \n~~\u00bb", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(iv)", "page": 10, "level": 8}}, {"headings_1": {"content": "(iii)", "page": 10, "level": 8}}], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(i)", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 12, "level": 8}}, {"headings_1": {"content": "(iv)", "page": 10, "level": 8}}], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Kidubuli; walling is complete and roofing has commenced.", "metadata": {"headings": [{"headings_0": {"content": "(i)", "page": 12, "level": 8}}, {"headings_1": {"content": "(iv)", "page": 10, "level": 8}}], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(ii)", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(i)", "page": 12, "level": 8}}], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Kiko; roofing is complete and finishing works have commenced.", "metadata": {"headings": [{"headings_0": {"content": "(ii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(i)", "page": 12, "level": 8}}], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(iii)", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Fabrication of window and door frames is nearly complete. \n1.2 \nDelivery of Services from Implemented Activities \nT undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF and DDEG \nI sampled three (3) out of ten (10) activities with a total expenditure of UGX. 0.181Bn. The significant findings are provided in the table below; \nNo. Programme \\| Activity Source]! Total Pictorial Summary of) Audit details of expend evidence findings conclusion funds iture (Time, \n(UGX) \nQuality, \n\u2018Bns \nQuantity, \nCost \nan \nFunctionality) \n1.\\| Integrated Mechanized URF 0.015 \nAt the time of Works were Transport maintenance \ninspection the done and Infrastructur of 12 km of \nroad works completed. \ne and Kicwamba- \nwere still on- \nServices Kiburara road \ngoing yet \naccording to \nthe contract \nworks should \nhave been \ncompleted by \nist June \n2023 \nMechanized URF 0.007 \nAt the time of Works were maintenance inspection, done and of 2.2 km of \nworks were completed. Kyatambasi \nsubstantially \nTophill road \ncompleted but \nvegetation \nhad begun \ngrowing on \nthe sides of \nthe road. \nbecause of the due processes involved. This was approved and the contractor is back on site.", "metadata": {"headings": [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}, [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}], [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}], [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}], [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}], [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}], [{"headings_0": {"content": "(iii)", "page": 12, "level": 8}}, {"headings_1": {"content": "(ii)", "page": 12, "level": 8}}]], "page": 12, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "(iii)", "page": 12, "level": 8}}], "page": 13, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should ensure planned works are completed. \n1.7.2 The service delivery under focus areas \nI sampled Seventeen (17) activities out of Three (3) focus areas with a total expenditure of UGX. 3.4 Bn for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nKey Observation Key recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "(iii)", "page": 12, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "(iii)", "page": 12, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "(iii)", "page": 12, "level": 8}}]], "page": 13, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], "page": 13, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "floor of Mituuli PS and should ensure that the Bunyonyi PS. \ncracks in the classroom block are cleared before Imblication \npaying Out tieretention; This affects the longevity of \nthe classroom blocks. \nWater \no Works were completed in all \nDevelopment the activities. \nGrant \noe Shallow wells were all \nlete and functional. \no At the time of inspection all o The Accounting Officer works were not yet should ensure that all the complete. \nincomplete works are done.", "metadata": {"headings": [{"headings_0": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}, [{"headings_0": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 3}}]], "page": 13, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}], "page": 13, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Education and Health service delivery to the beneficiaries have been delayed \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for addltlonal funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial \nNo \\| Observation... \u2014- - \nRecommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX. 14,689,607,946, and The \nAccounting obtained supplementary funding of UGX. 1,446,780,716 resulting into should ensure that a revised wage budget of UGX. 16,136,388,659 which was all wage is fully utilized warranted as planned. \nOut of the total warrants, UGX. 13,996,608,879 was utilized by the DLG resulting in un-utilized warrants of UGX. 2,139,779,780 representing utilization of 87% as summarized in the table below and detailed in Appendix 3 \nApprov Supple Revised Warrants Payment Unspent ed mentar Budget UGX. Bn s UGX. Balance Budget y UGX. UGX. \nBn UGX. Bn UGX. Bn Bn Bn \n\\| 14,689 1,446 16,136 16,136 13,996 2,139 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX. 2,139,779,780", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}]], "page": 13, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2.2 Inconsistencies in Employee Details \nThe \nAccounting \nA total of 349 employees on the payroll had inconsistencies in their Officer should engage dates of birth, captured in the payroll and data captured by NIRA on the affected staff and the National IDs. The information is critical in the identification of an ensure that employee individual. records are duly updated and brought Inconsistent information undermines the integrity of the District's to the attention of the records and may complicate the employee service history and Ministry of Public retirement procedures. Where the errors in dates of birth increase the \nService within a length of service, it may lead to the irregular extension of employee specified timeline for service. appropriate action. \nThe Accounting Officer explained that all records with inconsistencies \nwill be submitted to Ministry of Public Service for guidance and \nupdating. \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of The Accounting the payroll including planning, budgeting and payments for the period Officer should also of four years (2019/2020-2022/2023). \nensure", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 13, "level": 2}}, {"headings_1": {"content": "1\u00b0 There were cracks on the |e The Accounting Officer", "page": 13, "level": 3}}]], "page": 14, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "timely", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], "page": 14, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "reconciliation of the I noted that; \namounts before effecting payments. a) Over-remittance of UGX 974,745,674 and under-remittance of In addition, the UGX 62,277,035 of statutory deductions were made by the entity amounts over during the period. \nremitted should be \nresult of the delay by the system to remove staff: Recovery-will be \nthe Accounting Officer effected on all affected individuals. \nshould initiate a \nprocess of transfer of salary payment to \ntheir new duty \nstations. \n\\| c) Review of the DLG Staff Establishment \nThe Accounting Officer should liaise Review of the establishment revealed; \nwith Ministry of Public ii \nOut of 136 approved positions, a total of 104 positions were Service to ensure the filled leaving a gap of 34 vacant positions. \nintegration of the ii. The entity did not have an approved and costed staff staff list into the establishment for primary, secondary and tertiary institutions IPPS/HCM to allow for while the staff structure for health facilities issued by easier interface. Ministry of Health was not incorporated into the district \napproved structure. \nii. \nRelatedly, 1 staff on the payroll was not on the staff list. \nThe Accounting Officer explained that they requested for clearance to recruit from the Ministry of Public service but no response has been provided. They hope their requests will be granted upon lifting the current recruitment ban. \nThe Accounting Officer explained that the mentioned officer erroneously appeared with taxable arrears amounting to UGX. 2,270,984 in May 2023 instead of May 2023 base salary only. Only base salary was paid in May 2023 and taxable arrears were paid in June 2023 as June base salary. \nOTHER MATTER \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}, [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}], [{"headings_0": {"content": "timely", "page": 14, "level": 8}}, {"headings_1": {"content": "Implication", "page": 13, "level": 2}}]], "page": 14, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 15, "level": 2}}, {"headings_1": {"content": "timely", "page": 14, "level": 8}}], "page": 15, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 15, "level": 2}}, {"headings_1": {"content": "timely", "page": 14, "level": 8}}], "page": 15, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 15, "level": 2}}], "page": 15, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "3.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 15, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "AREAS)", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 15, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual-activities-that were implemented using the grant. \nSN Category Activity Planned quantity \nTea Rural Water and Rehabilitation of 15 shallow \n15 \nSanitation Sub- wells in the sub counties of \nGrant (traditional Ruteete, Hakibaale, Kiko TC \ncomponent) construction of 2 stance 1 \nlatrine at Kiburara market \nExtension of water to 3 \nKyangabukama isunga and \n, \nIruhura in Kasenda Sub \ncounty \nExtension of water to Kagogo 1 \n1 trading centre in Harugongo \nsub county \nConstruction of Igogonya 1 if SPRING \nRehabilitation of shallow wells 6 \n6 in Kasenda, Kabende and \nkijura. \nRehabilitation of 15 shallow 15 \n15 wells in the sub counties of \nRuteete, Hakibaale, Kiko TC \ne", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. Piped Water Sub- Busaiga water supply system \n8 Grant (UgIFT in Harugongo sub county component) phase III \nExtension of piped water from \nKyaibombo to Munihya in \nRwengaju Sub county \nExtension of piped water to \n3 Nturo \nKymazima, \n; \nKanyankukuru in Rwengaju \nSub county \nRehabilitation of Karangura \nGFS in Karangura Sub coun", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "I 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": "(DWSSCG)", "page": 15, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 15, "level": 1}}], "page": 16, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The following were my observations; \nmanagement plans, proof of land ownership/consent: of\u2019land offer, and inclusion in the work plan/budget. \nAll water projects were constructed on land for which the District had ownership or consent offer. \nAll the budgeted projects were provided for in the approved five-year development plan. \nThe piped water supply system had its designs approved by the Ministry of Water and Environment. \nAll the grant expenditure was incurred on item code for which they were", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "budgeted.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 17, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "All the nine (9) activities which were supposed to have been implemented during the Financial Year under review were fully implemented. \nAll water facilities were constructed on land with formal consent, MoUs and are free of any encumbrances. \nThe entity submitted performance reports for 4 of the quarters within the time of submission of the reports. \nThe district had water quality testing kits. \nAll the newly constructed boreholes had yields that were below the required standard. \nAll the pipes bought for borehole works were stainless steel/u-PVC on the review of procurement records and delivery notes. \nAll of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. \n3.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n3.1.2.1 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \n\u00b0o Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "budgeted.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "budgeted.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the DLG must have approved engineering designs fram the Ministry of Water and Fnvironment. \nAll DLGs should have water quality testing kits. \nThe Accounting Officer explained that the grant has been providing only 15% of the development grant for rehabilitation which cannot rehabilitate all the 417 water points, however this has been increased from 15% to 25% of the development grant to carry out rehabilitation. Also the District water board has been formed and approved by ministry of water and environment so as to carry out the operation and maintenance of all existing water points since they will be overseeing the functionality of all water sub county water boards and water user committees at every water point.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "budgeted.", "page": 17, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "budgeted.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should make arrangements to rehabilitate the non-functional water facilities. \nOnly 80 (6%) of the existing water sources were tested contrary to the standard e \nrequirement of 20%. Furthermore, the water tests revealed that water in 50% of the existing water sources were not suitable for human consumption. This is shown in the table below \nSs Categor Numbe Percentag Numbe Percentag Percentag Percentage N \\|y r of e required r e actually e of tested water to be tested tested untested water source tested (b) sources s (a) \n(a-b) suitable for human consumptio n. \n1 Existing 80 u 6% 50%", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], "page": 18, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Failure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that most of the water sources in Kabarole District are shallow wells which have a high risk of contamination. The ministry has banned the construction of new shallow wells and now the District has concentrated on construction of piped water systems and extending piped water from existing piped water systems which have a low risk of contamination. \nAs such, GoU \u2018introduced the UGiFT programy as a mechanism of supporting IGFITRP\u2122~ \u00ab\u00b0~ for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKabarole District received all the budgeted funds of UGX 5,549882,279 to the implement the programme. \nThe following activities were undertaken; \nSN Activity \nPlanned quanti Actual quantit 1 Construction of Kichwamba Seed School 2 \n1 \n2 Upgrade of Kidubuli HC II to HC III & 2 \n1 \nConstruction of a new facility in Kiiko TC \n3 Upgrade of Iruhuura 2 1 \n& Kicwamba HC II to HC III \n4 Upgrade of Nyabuswa 2 1 \\| & Kitule HC ii to HC III \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas where management had commendable performance; \noe All UGIFT activities implemented were budgeted for. \no All funds were received as budgeted. \n3.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n3.2.2.1 Funding and Absorption \nOut of the received funds of 5,549882,279, UGX 2,776,344,468 (50%) was spent, leaving UGX 2,773,537,811 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}, [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], [{"headings_0": {"content": "projects", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}]], "page": 18, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "UST", "metadata": {"headings": [{"headings_0": {"content": "UST", "page": 19, "level": 2}}, {"headings_1": {"content": "projects", "page": 18, "level": 2}}], "page": 19, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Ey - BEE", "metadata": {"headings": [{"headings_0": {"content": "Ey - BEE", "page": 19, "level": 3}}, {"headings_1": {"content": "UST", "page": 19, "level": 2}}], "page": 19, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Capital 5,469,938,811 5,469,938,811 2,712,784,617 2,757,154,194 developm \nent \n79,943,468 79,943,468 63,559,851 16,383,617 \nshort time and the funds were-swept-back. However, they have now been re-voted and the projects are on-going.", "metadata": {"headings": [{"headings_0": {"content": "Ey - BEE", "page": 19, "level": 3}}, {"headings_1": {"content": "UST", "page": 19, "level": 2}}, [{"headings_0": {"content": "Ey - BEE", "page": 19, "level": 3}}, {"headings_1": {"content": "UST", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Ey - BEE", "page": 19, "level": 3}}], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer Should improve on monitoring of projects to ensure that funds are fully utilised. MoFPED should always release the revoted funds timely, preferably in the first quarter to enable the district implement the planned activities in time. \n3.2.2.2 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\u00b0\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which six (6) UGIFT infrastructure projects worth UGX 8,056,766,763 were implemented. Details are in the table below; \nSN UGIFT Project \nContract Amount UGX 1 Construction of Kichwamba Seed School", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Ey - BEE", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Ey - BEE", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Ey - BEE", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 8}}, {"headings_1": {"content": "Ey - BEE", "page": 19, "level": 3}}]], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3,710,138,890", "metadata": {"headings": [{"headings_0": {"content": "3,710,138,890", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 8}}], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2 \nUpgrade of Kidubuli HC II to HC III & Construction of a new 1,819,917,120 facility in Kiiko TC \n3 Upgrade of Iruhuura & Kicwamba HC II to HC III \n1,297,967,200 \n\\| 4 Upgrade of Nyabuswa & Kitule HC ii to HC III", "metadata": {"headings": [{"headings_0": {"content": "3,710,138,890", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 8}}, [{"headings_0": {"content": "3,710,138,890", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 8}}], [{"headings_0": {"content": "3,710,138,890", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 8}}]], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1,228,743,553", "metadata": {"headings": [{"headings_0": {"content": "1,228,743,553", "page": 20, "level": 3}}, {"headings_1": {"content": "3,710,138,890", "page": 20, "level": 3}}], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "| Total 8,056,766,763", "metadata": {"headings": [{"headings_0": {"content": "| Total 8,056,766,763", "page": 20, "level": 4}}, {"headings_1": {"content": "1,228,743,553", "page": 20, "level": 3}}], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "= \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes arise. In addition, intended education/Health service delivery will not be achieved. \nThe Accounting Officer attributed the failure to acquire land titles to lack of enough funding to the lands department specifically to facilitate in the processing of land titles of the different projects within the district.", "metadata": {"headings": [{"headings_0": {"content": "| Total 8,056,766,763", "page": 20, "level": 4}}, {"headings_1": {"content": "1,228,743,553", "page": 20, "level": 3}}, [{"headings_0": {"content": "| Total 8,056,766,763", "page": 20, "level": 4}}, {"headings_1": {"content": "1,228,743,553", "page": 20, "level": 3}}], [{"headings_0": {"content": "| Total 8,056,766,763", "page": 20, "level": 4}}, {"headings_1": {"content": "1,228,743,553", "page": 20, "level": 3}}]], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "| Total 8,056,766,763", "page": 20, "level": 4}}], "page": 20, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Inspection Pictorial Evidence Remarks (Time, \nQuality, Quantity, \nCost \nand \nFunctionality) The Accounting Construction of The start date of the \nofficer should liaise project was \nwith the MoFPED to Kichwamba 16/01/2022 and the \nensure that funds are seed school end date was \nreleased on time SO", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}]], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "30/06/2024.", "metadata": {"headings": [{"headings_0": {"content": "30/06/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "that contractors are availed with the Contractor: OEM Construction : works \nnecessary \nfunding SO were behind \nthat they can start up ENGINEERING schedule. \nthe projects on time.", "metadata": {"headings": [{"headings_0": {"content": "30/06/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "30/06/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "SERVICES Br =", "metadata": {"headings": [{"headings_0": {"content": "SERVICES Br =", "page": 21, "level": 2}}, {"headings_1": {"content": "30/06/2024.", "page": 21, "level": 2}}], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "LIMITED \nEEE Management Science \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "SERVICES Br =", "page": 21, "level": 2}}, {"headings_1": {"content": "30/06/2024.", "page": 21, "level": 2}}, [{"headings_0": {"content": "SERVICES Br =", "page": 21, "level": 2}}, {"headings_1": {"content": "30/06/2024.", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "block", "metadata": {"headings": [{"headings_0": {"content": "block", "page": 21, "level": 3}}, {"headings_1": {"content": "SERVICES Br =", "page": 21, "level": 2}}], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Contract \\| a amount: UGX Response \n3,710,138,890 The Accounting \nOfficer explained that \nthis was due to the \nAmount paid to delayed centralized \ninspection procurement and also \n\\| \ndate: UGX for the contractor \nnot \n1,113,041,667 having manpower at \nthe time since he had \nso many contracts to \nhandle. \nThe funds were re- \nvoted late in June \n2023. \nAccounting The \nUpgrade of The start date of the \nofficer should liaise project was \nwith the MoFPED to Kidubuli HC II 03/01/2023 and the \nthat funds are ensure \nto HC IH end date was \nreleased on time SO", "metadata": {"headings": [{"headings_0": {"content": "block", "page": 21, "level": 3}}, {"headings_1": {"content": "SERVICES Br =", "page": 21, "level": 2}}, [{"headings_0": {"content": "block", "page": 21, "level": 3}}, {"headings_1": {"content": "SERVICES Br =", "page": 21, "level": 2}}], [{"headings_0": {"content": "block", "page": 21, "level": 3}}, {"headings_1": {"content": "SERVICES Br =", "page": 21, "level": 2}}], [{"headings_0": {"content": "block", "page": 21, "level": 3}}, {"headings_1": {"content": "SERVICES Br =", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "03/07/2024.", "metadata": {"headings": [{"headings_0": {"content": "03/07/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "block", "page": 21, "level": 3}}], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "that contractors are = Kaum with : the availed ; \nSub-coun w Construction works \nnecessary funding so & were behind \nthat-they carrstart up \\_\\| \nConstruction schedule. \nof \nthe projects on time. a new facility in \nKiiko TC at Kiko The workers were not \nTown Council on site. \nbudget had not yet \n4 \nbeen approved by the \n\\| time of audit. \n\\| \\| \\| ai j \\| Be the [amside", "metadata": {"headings": [{"headings_0": {"content": "03/07/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "block", "page": 21, "level": 3}}, [{"headings_0": {"content": "03/07/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "block", "page": 21, "level": 3}}], [{"headings_0": {"content": "03/07/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "block", "page": 21, "level": 3}}], [{"headings_0": {"content": "03/07/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "block", "page": 21, "level": 3}}], [{"headings_0": {"content": "03/07/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "block", "page": 21, "level": 3}}], [{"headings_0": {"content": "03/07/2024.", "page": 21, "level": 2}}, {"headings_1": {"content": "block", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "\u2018the", "metadata": {"headings": [{"headings_0": {"content": "\u2018the", "page": 22, "level": 3}}, {"headings_1": {"content": "03/07/2024.", "page": 21, "level": 2}}], "page": 22, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Healthy", "metadata": {"headings": [{"headings_0": {"content": "Healthy", "page": 22, "level": 3}}, {"headings_1": {"content": "\u2018the", "page": 22, "level": 3}}], "page": 22, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "facility \n\\| \n3.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.471,769,139 for the construction of four (4) classroom blocks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.3.1Positive observations \nI noted the following areas were management had commendable performance; \n\u00b0 All the projects/programs under the Education Development Grant were screened for likely environmental and social impacts, had environment and social management plans and implemented the prescribed mitigation measures \nThe Local Government incorporated education development grants project activities into the district plans and budgetary framework. \nBudget allocations of Education Development grant revealed that both capital expenditure and investment service costs were allocated consistently with the", "metadata": {"headings": [{"headings_0": {"content": "Healthy", "page": 22, "level": 3}}, {"headings_1": {"content": "\u2018the", "page": 22, "level": 3}}, [{"headings_0": {"content": "Healthy", "page": 22, "level": 3}}, {"headings_1": {"content": "\u2018the", "page": 22, "level": 3}}], [{"headings_0": {"content": "Healthy", "page": 22, "level": 3}}, {"headings_1": {"content": "\u2018the", "page": 22, "level": 3}}], [{"headings_0": {"content": "Healthy", "page": 22, "level": 3}}, {"headings_1": {"content": "\u2018the", "page": 22, "level": 3}}], [{"headings_0": {"content": "Healthy", "page": 22, "level": 3}}, {"headings_1": {"content": "\u2018the", "page": 22, "level": 3}}], [{"headings_0": {"content": "Healthy", "page": 22, "level": 3}}, {"headings_1": {"content": "\u2018the", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 22, "level": 1}}, {"headings_1": {"content": "Healthy", "page": 22, "level": 3}}], "page": 22, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The annual approved work plans, budget and IFMS payment files noted that the entity did not spend any funds on ineligible activities contrary to the guidelines. There were no diversions to activities outside approved Education Development grant work plan. \nThe entity work plans, budgets, progress reports and procurement records revealed that the did not \nfunds \n\u201c- projects/programs submitted their monthly financial reports to the AO\u2019for onward submission to the MoES. \n0 SFG Projects/programs were reviewed by the Internal auditor. \n000 \nAll the 4 projects were duly monitored by the LG during their project cycle. All projects implemented the recommendations made by the DLG. \nAll payment certificates were reviewed and certified by the Internal Auditor. \n3.3.2Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.3.2.1 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 22, "level": 1}}, {"headings_1": {"content": "Healthy", "page": 22, "level": 3}}, [{"headings_0": {"content": "guidelines", "page": 22, "level": 1}}, {"headings_1": {"content": "Healthy", "page": 22, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 22, "level": 1}}, {"headings_1": {"content": "Healthy", "page": 22, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 22, "level": 1}}, {"headings_1": {"content": "Healthy", "page": 22, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 22, "level": 1}}, {"headings_1": {"content": "Healthy", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 22, "level": 1}}], "page": 23, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Selection of schools/ projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nThe Accounting Officer acknowledged the observation and pledged to in place and maintains an up to date register of education facilities and their condition. \nRecommendation \nThe Accounting Officer should ensure that an up-to-date asset register of education facilities and their condition is maintained. \nb) Absorption of Education Development grant \nOut of the UGX.471,769,139 released, UGX. 465,499,110 had been spent by the end of the year, resulting in an under absorption of UGX. 6,270,029, as indicated in the table below; \nFunds released Expenditure (UGX) Unspent (UGX) % of funds", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 22, "level": 1}}, [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 22, "level": 1}}], [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 22, "level": 1}}]], "page": 23, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}], "page": 23, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "absorbed", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 3}}], "page": 23, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "62,000", "metadata": {"headings": [{"headings_0": {"content": "62,000", "page": 23, "level": 4}}, {"headings_1": {"content": "absorbed", "page": 23, "level": 3}}], "page": 23, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\_ a7 \\_ 7esnas. 2265460000. \\| 8, \nUnder affects service as activities will not be", "metadata": {"headings": [{"headings_0": {"content": "62,000", "page": 23, "level": 4}}, {"headings_1": {"content": "absorbed", "page": 23, "level": 3}}, [{"headings_0": {"content": "62,000", "page": 23, "level": 4}}, {"headings_1": {"content": "absorbed", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- time, cost and functionality;-and ascertain the cause and likely- impact: of-the exceptions observed. The following was observed; \nSN\\| Project Inspection Pictorial Evidence Recommendation(s) Remarks", "metadata": {"headings": [{"headings_0": {"content": "62,000", "page": 23, "level": 4}}, {"headings_1": {"content": "absorbed", "page": 23, "level": 3}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "62,000", "page": 23, "level": 4}}, {"headings_1": {"content": "absorbed", "page": 23, "level": 3}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(Time,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 24, "level": 2}}, {"headings_1": {"content": "62,000", "page": 23, "level": 4}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 24, "level": 2}}, {"headings_1": {"content": "(Time,", "page": 24, "level": 2}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Cost \nand Functionalit Construction e At the time \nThe Accounting Officer of a 2 of \nshould correct the classroom inspection, \ndefects in the classroom block Bunyonyi works were \nblock before retention is Primary School substantially \npaid out.", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}, [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quantity,", "page": 24, "level": 2}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 2}}]], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "completed", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 24, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 24, "level": 2}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Contractor: but cracks Kibiito Civil were Works Ltd beginning to develop on Contract the floor of amount: UGX the", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 24, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 24, "level": 2}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "105,847,888", "metadata": {"headings": [{"headings_0": {"content": "105,847,888", "page": 24, "level": 8}}, {"headings_1": {"content": "completed", "page": 24, "level": 2}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "classroom. \ne Shelves were Amount paid not included to inspection yet they date: UGX were 103,201,691 provided for in the BOQs. \nManagement Response \nThe Accounting Officer explained that in most structures with cement screed floors, cracks have become a common", "metadata": {"headings": [{"headings_0": {"content": "105,847,888", "page": 24, "level": 8}}, {"headings_1": {"content": "completed", "page": 24, "level": 2}}, [{"headings_0": {"content": "105,847,888", "page": 24, "level": 8}}, {"headings_1": {"content": "completed", "page": 24, "level": 2}}]], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "phenomenon,", "metadata": {"headings": [{"headings_0": {"content": "phenomenon,", "page": 24, "level": 8}}, {"headings_1": {"content": "105,847,888", "page": 24, "level": 8}}], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "because of the nature of sand and cement. He \n48910", "metadata": {"headings": [{"headings_0": {"content": "phenomenon,", "page": 24, "level": 8}}, {"headings_1": {"content": "105,847,888", "page": 24, "level": 8}}, [{"headings_0": {"content": "phenomenon,", "page": 24, "level": 8}}, {"headings_1": {"content": "105,847,888", "page": 24, "level": 8}}]], "page": 24, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "BuNunosaYy au} UOIUSP4", "metadata": {"headings": [{"headings_0": {"content": "BuNunosaYy au} UOIUSP4", "page": 25, "level": 1}}, {"headings_1": {"content": "phenomenon,", "page": 24, "level": 8}}], "page": 25, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "WIOO.SSEP SI", "metadata": {"headings": [{"headings_0": {"content": "WIOO.SSEP SI", "page": 25, "level": 1}}, {"headings_1": {"content": "BuNunosaYy au} UOIUSP4", "page": 25, "level": 1}}], "page": 25, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - 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Copy", "type": "paragraph"}}, {"content": "UEALUU e EY", "metadata": {"headings": [{"headings_0": {"content": "UEALUU e EY", "page": 25, "level": 3}}, {"headings_1": {"content": "awoodeq \u2018uouawouUsyd aunjeu 41 ey} asn pelyWou 40}924}U09", "page": 25, "level": 1}}], "page": 25, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "metadata": {"headings": [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}], "page": 25, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "189140 JUSWE) SI ain \u2018quawad 0\\} JO spajep JO se \u00ae jo say au\\} pua \nuolon44jsuoz WOOJSSe\\|D 10PE.1NUOI e19BuaIe UOIPN.AISUOI Zst 6'9bz'00TXON \nZ ye Aewud XON pied uomedsul \ne PENUOY :Nunowe zes\u2019sor junowy 2014 Inn JooyaS P\\}\u00a5] :o]ep \njo N \u2018OD 0\\} S6 \nConstruction e At -the- -time 7 \nThe Accounting Officer ..- \nfi \nof Kyanyawara of ae \nshould correct the Primary School inspection, cH \ndefects in the classroom works were a \nblock before retention is Contractor: substantially FY \npaid out. \nKagu completed. FN \nConstructions \nee. \nLd \nI \ne Shelves were \nth not included \nC\u00e9titract \namount: UGX \u2014\\_ they \n1 mn \nprovided for \nAmount paid in the BOQs. \nto inspection \nThe Accounting : \ndate: UGX \nOfficer explained", "metadata": {"headings": [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}, [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}], [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}], [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}], [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}], [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}], [{"headings_0": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, {"headings_1": {"content": "UEALUU e EY", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Ss", "metadata": {"headings": [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], "page": 26, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "that the shelves were converted for metallic fold door since the structure was meant to serve as a multipurpose hall. \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. T have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}]], "page": 26, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "\u00b0 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], "page": 27, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "o 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. oe 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 DLG internal control. o Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. \u00a9 Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's 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 DLG to fail to deliver its mandate. o Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that T identify during my audit. OTHER REPORTING-RESPONSIBILITIES 2008, 1 repent In accordance with Section 19 (1) of the National Audit Act, I 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", "metadata": {"headings": [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}, [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}], [{"headings_0": {"content": "Ss", "page": 26, "level": 3}}, {"headings_1": {"content": "SUL ey} \u2019s100|} 9aAey SIUL pues YWIYs YolUM \u201cAyysoo useq \u201cECO?", "page": 25, "level": 2}}]], "page": 27, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 28, "level": 2}}, {"headings_1": {"content": "Ss", "page": 26, "level": 3}}], "page": 28, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and \n4,2 \u00ab Observations \nun \nI noted the following areas were the District had commendable performance; \nAll the 52 parishes in Kabarole District were included in the Parish Development \u00b0", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 28, "level": 2}}, {"headings_1": {"content": "Ss", "page": 26, "level": 3}}, [{"headings_0": {"content": "beneficiaries.", "page": 28, "level": 2}}, {"headings_1": {"content": "Ss", "page": 26, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 28, "level": 2}}, {"headings_1": {"content": "Ss", "page": 26, "level": 3}}]], "page": 28, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Model.", "metadata": {"headings": [{"headings_0": {"content": "Model.", "page": 29, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 28, "level": 2}}], "page": 29, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "0 All the 52 SACCOs were funded. \n52 parishes received PRF equal to ugx 100 million as allocated. 0 \nPRF was disbursed to all the PDM SACCOs 808 \n0 All the SACCOs received PRF in their respective quarters. \nThe PDM implementation team was fully constituted and also prepared quarterly o", "metadata": {"headings": [{"headings_0": {"content": "Model.", "page": 29, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 28, "level": 2}}, [{"headings_0": {"content": "Model.", "page": 29, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 28, "level": 2}}], [{"headings_0": {"content": "Model.", "page": 29, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 28, "level": 2}}]], "page": 29, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "performance reports with evidence of mobilisation and sensitization of the various stake holders, support continuous formation of PDM enterprise groups and training of the PDM enterprise groups and SACCOs. \nA team of Local experts was trained, which constituted all the cadres who continuously sensitized and mobilized communities towards the PDM at Parish Level. \nTraining of households and enterprise group leaders was carried out in all parishes which include business education to the subsistence households in order to ensure a paradigm shift. \nAll the 10 sampled SACCOs were registered under the Cooperative Societies Act. PRF was transferred to all SACCOs after PRF financing agreements have been signed with the Accounting Officer. \nAll the 10 sampled PDM SACCOs held General meetings; leadership vetting committee was elected and inaugurated following the PDM SACCO byelaws as well as training of PDM SACCO members. \nAll the 10 sampled PDM SACCOs had included the bank account opening resolution in their minutes, bank accounts were opened in the bank approved from the board resolutions, signatories to the bank account are the same as the ones approved and signatories were authorizing payments to PRF beneficiaries. All the enterprise groups in the 10 sampled PDM SACCOs were registered by the Community Development Officers at the Sub-County as a Community Based", "metadata": {"headings": [{"headings_0": {"content": "Model.", "page": 29, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 28, "level": 2}}], "page": 29, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Organisations.", "metadata": {"headings": [{"headings_0": {"content": "Organisations.", "page": 29, "level": 3}}, {"headings_1": {"content": "Model.", "page": 29, "level": 3}}], "page": 29, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Wealth ranking was carried out at village and parish level by the CDO, Parish Chief and LC 1 chairpersons which enabled identification of subsistence households to find out the poor and the rich. \nPDM administrative and coordination funds was appropriately utilised with supporting documents attached. \nBeneficiaries in the 10 sampled parishes followed the stipulated loan application and approval process where beneficiaries who accessed loans were vetted by \n4.3.1.1 Alignment-of the District Budgets to the PDM", "metadata": {"headings": [{"headings_0": {"content": "Organisations.", "page": 29, "level": 3}}, {"headings_1": {"content": "Model.", "page": 29, "level": 3}}, [{"headings_0": {"content": "Organisations.", "page": 29, "level": 3}}, {"headings_1": {"content": "Model.", "page": 29, "level": 3}}]], "page": 29, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ander", "metadata": {"headings": [{"headings_0": {"content": "ander", "page": 30, "level": 2}}, {"headings_1": {"content": "Organisations.", "page": 29, "level": 3}}], "page": 30, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) \nPDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the District budget and work plans revealed that none of priorities received from 11 Sub Counties and 4 Town Councils; were incorporated in the entity\u2019s budget/work plan. \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained the guidelines requiring priorities from lower local governments to be incorporated into the budgets and work plans of higher local governments were issued in October 2022, long after the budgets and work plans for the financial year under review is 2022/23, whose budget and work plan is being audited, were passed i.e. in May 2022.", "metadata": {"headings": [{"headings_0": {"content": "ander", "page": 30, "level": 2}}, {"headings_1": {"content": "Organisations.", "page": 29, "level": 3}}, [{"headings_0": {"content": "ander", "page": 30, "level": 2}}, {"headings_1": {"content": "Organisations.", "page": 29, "level": 3}}], [{"headings_0": {"content": "ander", "page": 30, "level": 2}}, {"headings_1": {"content": "Organisations.", "page": 29, "level": 3}}], [{"headings_0": {"content": "ander", "page": 30, "level": 2}}, {"headings_1": {"content": "Organisations.", "page": 29, "level": 3}}]], "page": 30, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "ander", "page": 30, "level": 2}}], "page": 30, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation. \n4.3.1.2 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "ander", "page": 30, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "ander", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 30, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the \nQaurter Date of \nNo. of PDM SACCOs paid on the\\} \nAmount paid on the release date date \n1 Nov 2022 \n51 1,275,000,000 4\" Jan 2023", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. 25,000,000 30\" May 2023", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 31, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "52 \\| 2,600,000,000 \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nRecommendation \nThe Accounting Officer should liaise with MoFPED for timely release of funds to enable timely implementation of program activities. \n4.4", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}]], "page": 31, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}]], "page": 31, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}], "page": 31, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "oe The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold \n", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}]], "page": 31, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Each Parish shall have a PDM-SACCO-and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "IT reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN\\| Governance Observations een Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}]], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 32, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 32, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Parish \noe PDCs were fully The Accounting The Accounting Development constituted. Officer explained Officer should Committees \ne Out of 10 PDCs, that funding for ensure that the PDC (PDC) \nonly 2 held all recurrent/ \nmobilizes the the 4 quarterly administrative costs community,", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 32, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 32, "level": 2}}, {"headings_1": {"content": "Response", "page": 32, "level": 2}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "of running PDM was \\| identifies \noe Parish priorities not adequate. This development \nand action plans affected the funding priorities, monitors for the FY of PDC activities. resource utilization 2022/2023 were And implementing and hold meetings not prepared by its core activities, quarterly regardless 4 PDCs. \nsuch as mobilizing of the limited \u00b0 All PDCs the community. funding. prepared", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 32, "level": 2}}, {"headings_1": {"content": "Response", "page": 32, "level": 2}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Identifying", "metadata": {"headings": [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 32, "level": 2}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "quarterly \ndevelopment performance priorities, making reports. action plans, and oe 10 PDCs received monitoring resource funding of UGX. utilization were not 500,000 each for adequately carried the PDC out. \nactivities. \nAppendix 4 \n", "metadata": {"headings": [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 32, "level": 2}}, [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 32, "level": 2}}]], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. SACCO eAll the 10 SACCOs \\| The Accounting The Accounting Committees constituted the Officer explained Officer should and Sub supervisory, executive that there was a ensure all the Committees committees as well as rush by some subcommittees are the Loan, however, stakeholders to vetted and put in Production, Marketing, quicken the process place in preparation Business Development of disbursing the for their forth", "metadata": {"headings": [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 32, "level": 2}}], "page": 32, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nNature of Observations Management I Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 32, "level": 2}}, [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 32, "level": 2}}], [{"headings_0": {"content": "Identifying", "page": 32, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], "page": 33, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Licensing of All the 10 sampled The Accounting The secretariat should PDM SACCOs SACCOs were not Officer explained ensure that the Under \nthe licensed to take on that there has been guidance for licensing Microfinance the business of no guidance from PDM SACCOs to take Institutions lending \nMoney Lenders Microfinance \nunder PDM secretariat as on business of lending far as licensing is under Microfinance Act \nInstitutions money concerned. Any Institutions Money lenders act as issue relating to Lenders Act is issued detailed in PDM SACCOs to them. Appendix 6 \nspending money on reguilarizing and As a result, aligning with enforcement \nof \nFailure to update General Meeting \\| well--- -- as: holding PDM \nmember when they update General meeting to registers may result the members' update the PDM to extending PRF register. \nmember register. This loans to ineligible \nalso calls for \nbeneficiaries leading \ncontinuous training of to failure to achieve \nthe SACCO board. \npillar objectives. \n4.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}, [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "Identifying", "page": 32, "level": 2}}], "page": 34, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 34, "level": 3}}, {"headings_1": {"content": "Response", "page": 33, "level": 2}}], "page": 34, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 34, "level": 3}}, {"headings_1": {"content": "Response", "page": 33, "level": 2}}], "page": 34, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 35, "level": 2}}, {"headings_1": {"content": "SACCO.", "page": 34, "level": 3}}], "page": 35, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "flagship projects that since there was pressure diligence\u201d when were inconsistent with to make sure the money the Parishes the LG selected priority is disbursed without select flagship commodities. carrying out due projects that 059 out of 158 farmer diligence on business are within enterprise/households plans being funded. priority list implemented projects before that are not from the \ndisbursing out priority commodity list. \nmoney. \nDetails are in \nAppendix 8 \nFailure to select and implement prioritized projects may undermine achievement of the pillar \\_", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 35, "level": 2}}, {"headings_1": {"content": "SACCO.", "page": 34, "level": 3}}, [{"headings_0": {"content": "Projects", "page": 35, "level": 2}}, {"headings_1": {"content": "SACCO.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 2}}, {"headings_1": {"content": "SACCO.", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 35, "level": 1}}, {"headings_1": {"content": "Projects", "page": 35, "level": 2}}], "page": 35, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2, Insurance oAll the 20 PRF\\| The Accounting Officer The Policy for beneficiaries who explained that the Accounting", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 35, "level": 1}}, {"headings_1": {"content": "Projects", "page": 35, "level": 2}}], "page": 35, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Farming", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 35, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 35, "level": 1}}], "page": 35, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "carried out farming National PDM secretariat Officer should Enterprises enterprises in 10 PDM has not provided sensitize the SACCOs did not obtain guidance on farmers farmers about agricultural insurance accessing an insurance the benefits of policies from UAIS. \\| policy. A lot of resistance insurance and Refer to Appendix 9 is received from the \\| also the executive if PDM \\| secretariat Lack of recourse in form beneficiaries are advised should provide of insurance will expose on acquiring what the guidance on the farming enterprises farmers may consider farmers \nto the adverse effects of irrelevant yet necessary accessing an climate change and may to manage risks. We insurance result into failure to await the PDM policy to make recover the loan funds. secretariat to guide. It sure that all should be noted that in the farmers the SACCO, there is a get reliable need to save, but it was insurance to put aside until more avoid \nguidance is given. uncertainties \nAppendices \nAppendix 1: Performance of Local Revenue \nNo Source \nApproved budget Actual Collections Variance ' Tax Revenues : m Local Services Tax \n80,147,000 100,815,950 -20,668,950 Land fees 40,000,000 15,454,000 24,546,000 Business Licenses 70,000,000 15,000,000 41,416,150 63,291,038 28,583,850 Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 35, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 35, "level": 1}}, [{"headings_0": {"content": "Farming", "page": 35, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 35, "level": 1}}], [{"headings_0": {"content": "Farming", "page": 35, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 35, "level": 1}}]], "page": 35, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "-48,291,038", "metadata": {"headings": [{"headings_0": {"content": "-48,291,038", "page": 36, "level": 2}}, {"headings_1": {"content": "Farming", "page": 35, "level": 2}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Non-Tax Revenues \nInvestment Income 1 40,000,000 144,186,500 -4,186,500 Rent 79,200,000 142,541,731 -63,341,731 Other property income (disposal of assets) 30,000,000", "metadata": {"headings": [{"headings_0": {"content": "-48,291,038", "page": 36, "level": 2}}, {"headings_1": {"content": "Farming", "page": 35, "level": 2}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "30,000,000", "metadata": {"headings": [{"headings_0": {"content": "30,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "-48,291,038", "page": 36, "level": 2}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Sale of goods and services \n225,000,000 111,443,400 1 13,556,600 Admin fees and licenses \nTotal \nAppendix 2: Implementation of planned outputs (a): Fully implemented out-puts \n60,000,000 10,000 59,990,000", "metadata": {"headings": [{"headings_0": {"content": "30,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "-48,291,038", "page": 36, "level": 2}}, [{"headings_0": {"content": "30,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "-48,291,038", "page": 36, "level": 2}}], [{"headings_0": {"content": "30,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "-48,291,038", "page": 36, "level": 2}}]], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "eg 619,158,769 120,188,231", "metadata": {"headings": [{"headings_0": {"content": "eg 619,158,769 120,188,231", "page": 36, "level": 3}}, {"headings_1": {"content": "30,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "739,347,000", "metadata": {"headings": [{"headings_0": {"content": "739,347,000", "page": 36, "level": 2}}, {"headings_1": {"content": "eg 619,158,769 120,188,231", "page": 36, "level": 3}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "No Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "739,347,000", "page": 36, "level": 2}}, {"headings_1": {"content": "eg 619,158,769 120,188,231", "page": 36, "level": 3}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Total Out-put Total No Number of fully ; Out-put expenditure activities in\\| implemented \\| the out-put activities \\| = UGX \\|", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. HUMAN CAPITAL Education,Sports 1202010801-Basic Requirements 320162-Capitation (Primary) 422,094,395 4 \n4 DEVELOPMENT and skills \nand Minimum standards met by \nschools and training institutions\n2. AGRO- Institutional . 01060204-Institutional 000006-Planning and 621,498,167 9 9 INDUSTRIALIZATI Strengthening and coordination & management Budgeting services \nON Coordination strengthened \n01060101-Institutional \n\u00b0", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "coordination strengthened \nINTEGRATED \n09040106-Community access & Saat a en 238,105,446 1 \n1 TRANSPORT Transport Asset feeder roads constructed & \nINFRASTRUCTURE Management maintained to facilitate market Maintenance \n\\_ AND SERVICES access \n1,281,698,008 14 \n33 \n(b): Partially Implemented out-puts \nNo Program \nSub-program PIAP-Outs \nBudget Out-put Total Out-put Total No \\| Number of No of partially no expenditure activities fully implemented activities that UGX in the implemente activities were", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}, [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}]], "page": 36, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. \\| output d activities implemented Human Capital Population Health, 1203010502- 320033-Outpatient 1,284,523,805 3 0 3 0 Management Safety and \"Reduced morbidity Services", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 36, "level": 3}}, {"headings_1": {"content": "739,347,000", "page": 36, "level": 2}}], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "and mottality due to HIV/AIDS, TB and malaria and other \ncommunicable diseases \n1202010801-Basic 320158-Capitation 1,113,041,667 1 0 4 0 Education, Sports Require nents and (Secondary) \nMinimum standards \nand skills \nmet by schools and \ntraining institutions", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}, [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}], [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}]], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. GOVERNANCE AND \\| Institutional 16060502- 000014- 168,617,402 1 0 1 0 SECURITY Coordination Administrative Administrative and", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "support services Support Services enhanced \nAppendix 3: Utilization of the wage budget \n= \n2,566,182,874 \\|5 0 5 0", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}, [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}], [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Budget", "page": 36, "level": 3}}]], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Department", "metadata": {"headings": [{"headings_0": {"content": "Department", "page": 37, "level": 2}}, {"headings_1": {"content": "Management", "page": 37, "level": 3}}], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Approved budget Supplementary Revised Budget Release + Expenditure - Unspent Administration 2,042,645,249 77,600,000 2,120,245,249 2,120,245,249 1,860,519,158 259,726,091 Community Based Services 200,000,300 = 200,000,000 200,000,000 138,154,266 61,845,734 Education \n6,438,647,343 569,743,453 7,008,390,796 7,008,390,796 5,665,945,480 1,342,445,316 + Finance 216,001,300 - 216,001,000 \\_\\_216,001,000 168,486,513 47,514,487 \\| \\| \nHealth", "metadata": {"headings": [{"headings_0": {"content": "Department", "page": 37, "level": 2}}, {"headings_1": {"content": "Management", "page": 37, "level": 3}}], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "metadata": {"headings": [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "- \nInternal Audit 40,000,000 - 40,000,000 \\_40,000,000 31,831,258 8,168,742 Natural Resources 273,400,900 88,000,000 361,400,000 361,400,000 360,682,308 717,692 [\\| Planning \\_\\_ 56,000,000 - 56,000,000 55,999,997 13,857,924 42,142,073 Production and Marketing \\_\\_1,103,655,328 \\| 336,111,332 1,439,766,660 1,439,766,660 1,194,664,420 245,102,240 \n34 \nRoads and Engineering 255,692,000 \n255,692,000 255,692,000 193,287,084 62,404,916 Statutory bodies 197,673,000 197,673,000 197,673,000 194,203,204 3,469,796 Trade, Industry and Local \nDevelopment 86,346,929 86,346,929 86,346,929 43,307,520 43,039,409 Water 75,000,000 - 75,000,000 75,000,000 51,796,716 23,203,284 Grand Total \n14,689,607,946 1,446,780,716 16,136,388,662 16,136,388,659 13,996,608,879 2,139,779,780 \nAppendix 4: Functionality of the Parish Development Committees (PDC) \nSN Does the membership Were Did the PDC Did the PDC Were \nHow much Remarks of the Parish quarterly prepare parish prepare parish quarterly funding was Development \nmeetings priorities and 5 year plan performance received for committee (PDC) held? action plans for \nreports the PDC include those the FY prepared? activities? stipulated in the 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}, [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}], [{"headings_0": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, {"headings_1": {"content": "Department", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "guidelines?", "metadata": {"headings": [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}, {"headings_1": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], "page": 38, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 Yes \n2 No No Yes 500,000 They were not aware of the Priorities. \n2 Yes \nOnly 2 No No Yes 500,000 They were not aware of the held \nPriorities. \n3 Yes \nOnly 2 Yes Yes Yes 500,000 Inadequate funding to carry out held quarterly meetings. 4 No \nYes Yes Yes Yes 500,000 One of the PDC member left the", "metadata": {"headings": [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}, {"headings_1": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}, [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}, {"headings_1": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}, {"headings_1": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}, {"headings_1": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}, {"headings_1": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}], [{"headings_0": {"content": "guidelines?", "page": 38, "level": 2}}, {"headings_1": {"content": "3,704,547,097 375,325,931 4,079,873,028 ___4,079,873,028 4,079,873,028", "page": 37, "level": 2}}]], "page": 38, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "parish.", "metadata": {"headings": [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], "page": 38, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "5 Yes \nNo No Yes 500,000 Only two quarters where funded 6 Yes 7 Yes No \n2 Yes Only 2 Yes held \n8 \n500,000 \nInadequate funding to carry out PDC activities. \n500,000 \nOnly two quarters where funded \n500,000 \nOnly two quarters where funded Yes \n500,000 \n\\| Only two quarters where funded Yes \n500,000 \nOnly two quarters where funded \n35 \nAppendix 5: Non functionality of SACCO committees and sub committees \nVote Name Supervisory Executive Committee Loan Sub committee Production sub Marketing sub Business \nFinance and Rema Nam of committee \nCommittee Committee Development investment sub rks e SACCO \nservices sub Committee", "metadata": {"headings": [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}, [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}]], "page": 38, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Committee Was it\\|Is the Was it\\|Is the Was it\\|Is the Was it\\|Is the Was it\\|Is the Was it\\|Is the Was it\\|Is the Constitut committ Constitut committ Constitut committ Constitut committ Constitut committ Constitut committ Constitut committ ed? ee ed? ee ed? ee ed? ee ed? ee ed? ee ed? ee (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio nal? nal? nal? nal? nal? nal? nal? (operati (operati (operati (operati (operati (operati (operati onal or onal or onal or onal or onal or onal or onal or Not Not Not Not Not Not Not operatio operatio operatio operatio operatio operatio operatio nal) nal) nal) nal) nal) nal) nal) Kabar Kicuna- Yes Yes Yes Yes Yes Yes No No No No No No No No ole Rwengaj \\| DLG u PDM SACCO Kabar Kidubuli Yes Yes Yes Yes Yes Yes No No No No No \\| No No No ole 2 DLG Rwengaj SACCO \\| \\| u PDM = Kabar Busoro- Yes Yes Yes Yes Yes Yes No Tr Re No No No No No ole Busoro DLG PDM SACCO Kabar Kaswa- Yes Yes Yes Yes Yes Yes No No No No No No No No ole Busoro aS PDM SACCO No L Kabar Mabaale Yes Yes Yes Yes Yes Yes No No No No No No No i ole = : DLG Kicwam ba PDM rie SACCO He nis Kabar Yes Yes Yes Yes Yes Yes No No No No No No ole = DLG Kicwam ba PDM SACCO Kabar Nyakitok Yes Yes Yes Yes Yes Yes No No No No No No No No ole oli- 36 DLG Kakangu ra PDM SACCO Kabar Kibwa- Yes Yes Yes Yes Yes Yes No No No No No No No No ole Karangu DLG ra PDM \\| SACCO Kabar Kiseru- Yes Yes Yes Yes Yes Yes No No No No No No No No ole Mugusu DLG PDM SACCO Kabar Kibende Yes Yes Yes Yes Yes Yes No No No No No No No No ole -Mugusu DLG PDM SACCO Appendix 6: Transfer of PRF to un-licensed SACCOs SN. Vote Name Parish Name Name of SACCO Is the SACCO Remarks registered under Microfinance Institutions money lenders act 2016? m Kabarole DLG Kicuna Parish (Yes/No) Kicuna- Rwengaju PDM SACCO No SACCO is registered under the Cooperative Societies Act. 177\" Kabarole DLG Kidubuli Parish Kidubuli- Rwengaju PDM SACCO No", "metadata": {"headings": [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}, [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}]], "page": 39, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "SACCO is registered under the Cooperative Societies Act Kabarole DLG Kaswa Parish \nKaswa- Busoro PDM SACCO \nNo SACCO is registered under the Cooperative Societies Act Kabarole DLG Mabale Parish \nMabaale- Kicwamba PDM SACCO No \nSACCO is registered under the Cooperative Societies Act Kabarole DLG Kihondo Parish Kihondo-Kicwamba PDM SACCO No \nSACCO is registered under the Cooperative Societies Act Kabarole DLG Nyakitokoli Parish Nyakitokoli- Kakangura PDM SACCO No \nSACCO is registered under the Cooperative Societies Act Kabarole DLG Kibwa Parish \nKibwa-Karangura PDM SACCO \nNo SACCO is registered under the Cooperative Societies Act Kabarole DLG Kiseru Ward \nKiseru-Mugusu PDM SACCO \nNo SACCO is registered under the Cooperative Societies Act Kabarole DLG Kidede ward \nKibende-Mugusu PDM SACCO \nNo SACCO is registered under the Cooperative Societies Act \n37 \nAppendix 7: Failure to update Enterprise end Household registers making up the SACCO \nSN Vote Name Parish Name Name of SACCO \nNumber of PDM Does SACCO maintain updated enterprise and enterprises House hold registers \nil Kabarole DLG Kicuna Parish Kicuna- Rwengaju PDM SACCO 22 \nYes \n2 Kabarole DLG Kidubuli Parish \\| Kidubuli- Rwengaju PDM SACCO \nYes \n3 Kabarole DLG Busoro Parish \\| Busoro- Busoro PDM SACCO 16 \nYes \n4 Kabarole DLG Kaswa Parish \\| Kaswa- Busoro PDM SACCO 18 \nNo \n5 Kabarole DLG Mabale Parish Mabaale- Kicwamba PDM SACCO \nYes \n6 Kabarole DLG Kihondo Parish Kihondo-Kicwamba PDM SACCO 18 \nYes \n7 Kabarole DLG Nyakitokoli Parish Nyakitokoli- Kakangura PDM 14 \nNo \na \nSACCO \n8 Kabarole Kibwa Parish Kibwa-Karangura PDM SACCO 12 \nNo 9 Kabarole DLG Kiseru Ward \\| Kiseru-Mugusu PDM SACCO 10 \nYes 10 Kabarole DLG Kidede ward \\| Kibende-Mugusu PDM SACCO \\| 9 \nYes \nSN Vote Name Parish Name Name of SACCO List of flagship Are the How many Number of How many How many of projects per flagship enterprises PDM of the the farming SACCO projects are enterprises enterprises enterprises are consistent implementing are from the with the flagship farming priority priority projects \nenterprises commodity list commodities \nselected by \nthe LG? \n1 Kabarole DLG Kicuna Parish \\| Kicuna- Rwengaju \\|- Banana No 12 22 22 12 PDM SACCO - Dairy", "metadata": {"headings": [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}, [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}]], "page": 40, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Goat I\n- Poultry \n2 Kabarole DLG Kidubuli Parish Kidubuli- Rwengaju \\|- Dairy No 10 28 128 20 PDM SACCO - Banana", "metadata": {"headings": [{"headings_0": {"content": "parish.", "page": 38, "level": 2}}, {"headings_1": {"content": "guidelines?", "page": 38, "level": 2}}], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Growing", "metadata": {"headings": [{"headings_0": {"content": "Growing", "page": 41, "level": 3}}, {"headings_1": {"content": "parish.", "page": 38, "level": 2}}], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Goat - \n", "metadata": {"headings": [{"headings_0": {"content": "Growing", "page": 41, "level": 3}}, {"headings_1": {"content": "parish.", "page": 38, "level": 2}}, [{"headings_0": {"content": "Growing", "page": 41, "level": 3}}, {"headings_1": {"content": "parish.", "page": 38, "level": 2}}]], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Vegetable \\|", "metadata": {"headings": [{"headings_0": {"content": "Growing", "page": 41, "level": 3}}, {"headings_1": {"content": "parish.", "page": 38, "level": 2}}], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Pager", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "3 Kabarole DLG Busoro Parish Busoro- Busoro PDM - Banana No 5 16 16 14 \n38 \nSACCO - Diary", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}, [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}]], "page": 41, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Poultry\n- Piggery Goat \n-\\_\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "4 Kabarole DLG Kaswa Parish Kaswa- Busoro PDM - Trish growing No 11 SACCO - Piggery", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Goat\n- Dairy\n- Poultry \n5 Kabarole DLG Mabale Parish Mabaale- Kicwamba - Onions No PDM SACCO - Piggery \nBanana \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "- Poultry\n- Eggs \n6 Kabarole DLG Kihondo Parish Kihondo-Kicwamba - Piggery No PDM SACCO Vegetable \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nBanana -", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}, [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}]], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Poultry Dai \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \n7 Kabarole DLG Nyakitokoli Nyakitokoli- - Coffee No Parish Kakangura PDM Goat \n- \nSACCO \nBanana - \n", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}, [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}]], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Bee keeping \\_Irish \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "8 Kabarole DLG Kibwa Parish Kibwa-Karangura - Irish No PDM SACCO - Cowpeas \nGoat \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Piggery Garlic \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \ncoffee - \n9 Kabarole DLG Kiseru Ward Kiseru-Mugusu PDM - Dairy No SACCO \nBanana \n- \n", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}, [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}]], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Poultry\n- Piggery te. - Beans feet \n10 Kabarole DLG Kidede ward Kibende-Mugusu - Poultry No PDM SACCO Onion \n-", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Dairy Banana -", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "39 \n10 11 10 \n18 10 14 14 11 12 \n10 10", "metadata": {"headings": [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}, [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}], [{"headings_0": {"content": "Pager", "page": 41, "level": 8}}, {"headings_1": {"content": "Growing", "page": 41, "level": 3}}]], "page": 42, "document_name": "Kabarole District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kaberamiado District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Kaberamiado District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index be2e9f8f234108b39ed65d7c07f87ef1062076cf..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kaberamiado District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "nay ee \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KABERAMAIDO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30 JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [[], []], "page": 1, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 1, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TABLE OF CONTENTS \nLIE: OT ET iii nn a nn I ee nn \n\\| \n1 \nee ee ee a eee eer TORR re a EEE IE 1 TS TU a ree ge ene re cece neem ee i \n10 Implemenlatisn OF tite Apktevzed Budaak,. \ni \nrary cers sons cans cay cera ners nenn men \n2.0 Management of the Government Salary Payroll \n9 \n......ccccccccsscccsseeesseceeeeeeeeseeeesesensteuens \nPSU \n12 \nET REIHE SEE \n34 Un&upperterl Reseivablasi \n12 \nae cn ana ann nun eens vice ccs da m an ann nn enmernnananins \nIE en 12 TEE EEE TE en EEE \n4.0 \nImplementation of Key Government Grants/Programmes (FOCUS AREAS)... 12 \nab Dean MAINE \n27 \neen ee \n6.0 \nImplementation of the Uganda Road Fund (URF) ...ccccccccccceeceeeeeeeeeeeeeeeseeeeeecnseeuees 30 \nIL P NEED 31 a En a a Gene RETTET \nManagement's Responsibility for the Financial StateMents..........ccccccccsseeseceecceeeeeeeeeessseess 32 Auditor\u2019s Responsibility for the Audit of Financial Statements. ..ueesessneeennennnnnennnnnnnennnnnennnnn 32 \nOther Reporting Responsibilities \n33 \nweiss cswencavnes ccc cass ctaeccedctassassssse0nesecrenneesancereenenennncencenarers \nRepart an the Audit oF Compliance with Legislation \n33 \n\u201eneun ann nn un un m sswcanenven \n7.0 \nImplementation of the Parish Development Model .......cccccccceeeeeeeeeeeeeseeeneeeesensesaneas 33 \nPICNICS \n46 \nee EEE EEE EEE \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}]], "page": 3, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 4}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 4}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "District Local Government \nGoU Government of Uganda \nHCMS Human Capital Management System \nICT \n\\_ Information and Communication Technology \nINTOSAI International of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 4}}, [{"headings_0": {"content": "DLG", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 4}}], [{"headings_0": {"content": "DLG", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 4}}], [{"headings_0": {"content": "DLG", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 4}}], [{"headings_0": {"content": "DLG", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 4}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Organization Institutions _", "metadata": {"headings": [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\_\\| Integrated Personnel and Payroll system \nISSAIs \\_International Standards of Supreme Audit Institutions LGFAM Local Government Financial and Accounting Manual, 2007. \nLGFAR \nLocal Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}, [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}], [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}], [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Local Government Public Procurement and Disposal Authority", "metadata": {"headings": [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "LLG \\| Local Governments \n> Lower \n\\| LR Local Revenue \n\\| MDAs\\_ Ministries, Departments and Agencies \\| \n\\| MoES \\_ Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}, [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}], [{"headings_0": {"content": "Organization Institutions _", "page": 4, "level": 5}}, {"headings_1": {"content": "DLG", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoFPED .", "metadata": {"headings": [{"headings_0": {"content": "MoFPED .", "page": 4, "level": 5}}, {"headings_1": {"content": "Organization Institutions _", "page": 4, "level": 5}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\\\\\_Ministry\\_of Finance, \nPlanning and Economic Development =", "metadata": {"headings": [{"headings_0": {"content": "MoFPED .", "page": 4, "level": 5}}, {"headings_1": {"content": "Organization Institutions _", "page": 4, "level": 5}}, [{"headings_0": {"content": "MoFPED .", "page": 4, "level": 5}}, {"headings_1": {"content": "Organization Institutions _", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoGLSD.", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED .", "page": 4, "level": 5}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Ministry of Gender, Labour and Social Development \n\\| \n\\| \n\\| \nMoLG Ministry of Government. \nLocal \nNAA \\| Audit Act \n. National \n, \n\\_", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED .", "page": 4, "level": 5}}, [{"headings_0": {"content": "MoGLSD.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED .", "page": 4, "level": 5}}], [{"headings_0": {"content": "MoGLSD.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED .", "page": 4, "level": 5}}], [{"headings_0": {"content": "MoGLSD.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED .", "page": 4, "level": 5}}], [{"headings_0": {"content": "MoGLSD.", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED .", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "'NTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}, {"headings_1": {"content": "MoGLSD.", "page": 4, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_OAG of the Auditor \n: Office \\_ General \n\\| PBS Program Budgeting System \nPcA \\| Payroll Consults Africa \nPDMS Payroll Deduction Management System", "metadata": {"headings": [{"headings_0": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}, {"headings_1": {"content": "MoGLSD.", "page": 4, "level": 2}}, [{"headings_0": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}, {"headings_1": {"content": "MoGLSD.", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDU", "metadata": {"headings": [{"headings_0": {"content": "PDU", "page": 4, "level": 2}}, {"headings_1": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Procurement & Disposal Unit \n; Public Finance Management Act \nPFMR \u201aPublic Finance Management \n\\| Regulations \\| \nPPDA Public & Disposal of Public Assets \n\\| Procurement \\|", "metadata": {"headings": [{"headings_0": {"content": "PDU", "page": 4, "level": 2}}, {"headings_1": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}, [{"headings_0": {"content": "PDU", "page": 4, "level": 2}}, {"headings_1": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}], [{"headings_0": {"content": "PDU", "page": 4, "level": 2}}, {"headings_1": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}], [{"headings_0": {"content": "PDU", "page": 4, "level": 2}}, {"headings_1": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}], [{"headings_0": {"content": "PDU", "page": 4, "level": 2}}, {"headings_1": {"content": "'NTR Non-Tax Revenue", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 2}}, {"headings_1": {"content": "PDU", "page": 4, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TSA \\| Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TSSA | Treasury Sub Single Account", "metadata": {"headings": [{"headings_0": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Uganda Banker's Association UBA \nUCF \n\\_ Uganda Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}, [{"headings_0": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}], [{"headings_0": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UCLA", "metadata": {"headings": [{"headings_0": {"content": "UCLA", "page": 4, "level": 5}}, {"headings_1": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Uganda Consumer and Lender's Association \\_ \nUgIFT \n\\_ Uganda Intergovernmental Fiscal Transfers Program for Results UCX Uganda Shilling \nUSMID \n\\_ Uganda Support to Municipal infrastructure Development. \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KABERAMAIDO DISTRICT LOCAL", "metadata": {"headings": [{"headings_0": {"content": "UCLA", "page": 4, "level": 5}}, {"headings_1": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}, [{"headings_0": {"content": "UCLA", "page": 4, "level": 5}}, {"headings_1": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}], [{"headings_0": {"content": "UCLA", "page": 4, "level": 5}}, {"headings_1": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}], [{"headings_0": {"content": "UCLA", "page": 4, "level": 5}}, {"headings_1": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}], [{"headings_0": {"content": "UCLA", "page": 4, "level": 5}}, {"headings_1": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}], [{"headings_0": {"content": "UCLA", "page": 4, "level": 5}}, {"headings_1": {"content": "TSSA | Treasury Sub Single Account", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 5, "level": 2}}, {"headings_1": {"content": "UCLA", "page": 4, "level": 5}}], "page": 5, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30\u00b0 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Kaberamaido 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 Kaberamaido 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": "GOVERNMENT", "page": 5, "level": 2}}, {"headings_1": {"content": "UCLA", "page": 4, "level": 5}}, [{"headings_0": {"content": "GOVERNMENT", "page": 5, "level": 2}}, {"headings_1": {"content": "UCLA", "page": 4, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 5, "level": 2}}, {"headings_1": {"content": "UCLA", "page": 4, "level": 5}}], [{"headings_0": {"content": "GOVERNMENT", "page": 5, "level": 2}}, {"headings_1": {"content": "UCLA", "page": 4, "level": 5}}]], "page": 5, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 7, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 2}}], "page": 7, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.2 Performance of GOU warrants \nThe District had an approved budget of UGX.23,388,789,654 to \nimplement the various programmes, out of which UGX.22,915,150,172 The \nAccounting was warranted resulting in a shortfall of UGX.473,639,482 representing Officer should liaise 98% performance. \nwith the MoFPED to ensure adequate The performance of warrants for each of the programmes is shown in the release of budgeted table below; funds. \nProgramme Approved \\| Warrants I% budget \nfunding \nAgro- Industrialization 1,275,710,324 \\_1,275,710.324 100% Natural Resources, 768,455,935 768,455,935 100% \\| Environment \nPrivate Sector 25,194,854 25,194,854 100% Development \nae Integrated Transport 1,124,743,968 830,170,639 74% \n4 Human Capital 15,011,501,179 14,971,334,779 99.7% Development \nCommunity Mobilization 281,359,770 191,416,249 68% and Mind-set \nGovernance and Securi 4,398,373,205 4,349,416,979 99% Development Plan 503,450,419 503,450,413 100% Implementation \n4 \nTotal 23,388,789,654 22,915,150,172 98% \nThe UGX.473,639,482 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nN Programme Amount not Activities not Purpose of 0 warranted implemented the unimplemen", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 7, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 2}}, [{"headings_0": {"content": "=|", "page": 7, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 2}}], [{"headings_0": {"content": "=|", "page": 7, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 2}}], [{"headings_0": {"content": "=|", "page": 7, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 2}}], [{"headings_0": {"content": "=|", "page": 7, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 2}}], [{"headings_0": {"content": "=|", "page": 7, "level": 5}}, {"headings_1": {"content": "GOVERNMENT", "page": 5, "level": 2}}]], "page": 7, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|_", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], "page": 7, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fe ted activity 1 Governance 48,956,226 Pension and Unpaid and security gratuity gratuity 2 Human capital 40,166,400 e Workshop, \nMonitoring of \nNo Observation Recommendation \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nKalipa Aturigalin road was not maintained \ne \nTransfers to other government units not done \ne \ne Unpaid pension and gratuity \nThe Accounting Officer explained the transfers were for non-government aided school but there was no guidance, delayed procurement which was supposed to be done at the centre and also delayed validation wavers for pensioners from Mops. \n1.3 Performance of external assistance \nThe entity had an approved budget for external assistance of The Accounting UGX.687,687,642 from the various programmes out of which Officer should liaise UGX.247,917,901 was warranted resulting in a\\_ shortfall of with the MoFPED to UGX.247,917,901 representing 56% performance. \nensure adequate release of budgeted The performance of warrants for each of the programmes is shown in the funds. \ntable below; \nProgramme Approved budget Warrants % funding \nHuman Capital 603,087,642 415,199,141 69% Development \nCommunity Mobilization 84,600,000 24,570,600 29% and Mind set \nTotal 687,687,642 439,769,741 64% \nThe UGX.247,917,901 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgramme Amount not Activities not Purpose of the warranted implemented unimplemented activity \nHuman Capital 187,888,501 Donations To aid Development \nTravel in land workshops Workshop \n\u201aschools seminars \nhospitals Community 60,029,400 Travel in land To supervise and Mobilization monitor district and Mind-set projects Total \n247,917,901", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}, [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}], [{"headings_0": {"content": "|_", "page": 7, "level": 4}}, {"headings_1": {"content": "=|", "page": 7, "level": 5}}]], "page": 7, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mmendation", "metadata": {"headings": [{"headings_0": {"content": "mmendation", "page": 9, "level": 3}}, {"headings_1": {"content": "|_", "page": 7, "level": 4}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "funds on \nObservation \nin the table below; Utilised %o utilisati warrants \non", "metadata": {"headings": [{"headings_0": {"content": "mmendation", "page": 9, "level": 3}}, {"headings_1": {"content": "|_", "page": 7, "level": 4}}, [{"headings_0": {"content": "mmendation", "page": 9, "level": 3}}, {"headings_1": {"content": "|_", "page": 7, "level": 4}}]], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 9, "level": 3}}, {"headings_1": {"content": "mmendation", "page": 9, "level": 3}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee 100%", "metadata": {"headings": [{"headings_0": {"content": "ee 100%", "page": 9, "level": 2}}, {"headings_1": {"content": "Programme", "page": 9, "level": 3}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "765,991,973 100% recr Industrialization \n768,455,935 \nAgro. \u201a079,864 100% 25", "metadata": {"headings": [{"headings_0": {"content": "ee 100%", "page": 9, "level": 2}}, {"headings_1": {"content": "Programme", "page": 9, "level": 3}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment", "metadata": {"headings": [{"headings_0": {"content": "Environment", "page": 9, "level": 2}}, {"headings_1": {"content": "ee 100%", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25,194,854 \nPrivate Sector 828,431,062 100% Development \n830,170,639 \nIntegrated Transport 14,506,515,508 94%", "metadata": {"headings": [{"headings_0": {"content": "Environment", "page": 9, "level": 2}}, {"headings_1": {"content": "ee 100%", "page": 9, "level": 2}}, [{"headings_0": {"content": "Environment", "page": 9, "level": 2}}, {"headings_1": {"content": "ee 100%", "page": 9, "level": 2}}]], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Infrastructure Capital 15 \u201a386,533,920 | 99%", "metadata": {"headings": [{"headings_0": {"content": "Infrastructure Capital 15 \u201a386,533,920 | 99%", "page": 9, "level": 3}}, {"headings_1": {"content": "Environment", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Human Development 718,986,849", "metadata": {"headings": [{"headings_0": {"content": "Infrastructure Capital 15 \u201a386,533,920 | 99%", "page": 9, "level": 3}}, {"headings_1": {"content": "Environment", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community Mobilization", "metadata": {"headings": [{"headings_0": {"content": "Community Mobilization", "page": 9, "level": 3}}, {"headings_1": {"content": "Infrastructure Capital 15 \u201a386,533,920 | 99%", "page": 9, "level": 3}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and Mind-set and 4,503,260,728 x Governance \\| 19,820,633 Securi \nDevelopment Plan 951,149,137 Implementation 23,528,183,851 21, \nthat were not utilized implemente The warrants \npartially or not \nactivities that were", "metadata": {"headings": [{"headings_0": {"content": "Community Mobilization", "page": 9, "level": 3}}, {"headings_1": {"content": "Infrastructure Capital 15 \u201a386,533,920 | 99%", "page": 9, "level": 3}}, [{"headings_0": {"content": "Community Mobilization", "page": 9, "level": 3}}, {"headings_1": {"content": "Infrastructure Capital 15 \u201a386,533,920 | 99%", "page": 9, "level": 3}}]], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Activities", "metadata": {"headings": [{"headings_0": {"content": "Activities", "page": 9, "level": 2}}, {"headings_1": {"content": "Community Mobilization", "page": 9, "level": 3}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "affected by the under", "metadata": {"headings": [{"headings_0": {"content": "Activities", "page": 9, "level": 2}}, {"headings_1": {"content": "Community Mobilization", "page": 9, "level": 3}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "utilization", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 9, "level": 2}}, {"headings_1": {"content": "Activities", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and \nretirees W the the close of financial year", "metadata": {"headings": [{"headings_0": {"content": "utilization", "page": 9, "level": 2}}, {"headings_1": {"content": "Activities", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "utilization", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "General staff recruitment salaries some employees e", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "utilization", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "interdiction", "metadata": {"headings": [{"headings_0": {"content": "interdiction", "page": 9, "level": 2}}, {"headings_1": {"content": "Delayed", "page": 9, "level": 2}}], "page": 9, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[Fully", "metadata": {"headings": [{"headings_0": {"content": "[Fully", "page": 11, "level": 5}}, {"headings_1": {"content": "interdiction", "page": 9, "level": 2}}], "page": 11, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 6 3 0 0 997,759,000 implemen \nted \ni \noutputs \\| \nPartially 2 3 0 0 0 574,204,000 OPM did not implemen \nrealese \nted funds in outputs \ntime. \nNot 1 1 3 0 1 122,000,000 The District implemen \nchairperson ted stopped the outputs \nconstruction at Kalipa- Aturigalin road until a meeting is held. The Engineering department still awaits permission", "metadata": {"headings": [{"headings_0": {"content": "[Fully", "page": 11, "level": 5}}, {"headings_1": {"content": "interdiction", "page": 9, "level": 2}}], "page": 11, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I from the", "metadata": {"headings": [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}], "page": 11, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "CAO. \u2014\\| Total 4 7 3 0 1 1,693,963,000 \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement road rehabilitation of Kalipa-Aturigalin road which results in increased transport costs and failure to access other social services. \nRefer to Appendix 2 for details. L \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the \nNo Program Activity Sour Total Pictorial Summary of Audit Management me details ce of expenditure evidence findings conclusion Response fund (UGX) (Time, Quality, \ns Quantity, Cost \nand \nFunctionali", "metadata": {"headings": [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}, [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}], [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}], [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}], [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}], [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}]], "page": 11, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Integrated Periodic URF 122,000,000 Transport maintenance \nInfrastruct of kalipa- \nure and Aturigalin road \nServices (6KM)", "metadata": {"headings": [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}], "page": 12, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Low cost seal RTI 241,501,000 construction \nof 0.6Km of \nKaberamaido \n- \nKalaki road \nRehabilitation OPM 300,000,000 of Kobulubulu", "metadata": {"headings": [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}, [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}]], "page": 12, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- road of 10.8km", "metadata": {"headings": [{"headings_0": {"content": "I from the", "page": 11, "level": 5}}, {"headings_1": {"content": "[Fully", "page": 11, "level": 5}}], "page": 12, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}], "page": 13, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2.1 Utilization of the Wage Budget \nThe District had an approved wage budget of UGX.11,114,896,019, and The \nAccounting obtained supplementary funding of UGX.2,979,655,333 resulting into a Officer \nshould revised wage budget of UGX.14,094,551,352 which was all warranted \nengage the MoPS for clearance \nof Out of the total warrants, UGX.14,067,904,655 was utilized by the District recruitment. resulting in un-utilized warrants of UGX.26,646,697 representing \nutilization of 99.8% as summarized in the table below; details in \nAppendix 3 \nApproved Supple Revised Warrants Payments Unspent Budget mentary Budget UGX. Bn UGX. Bn Balance UGX. Bn UGX. Bn UGX. Bn \nUGX. Bn 11.11 2.98 14.09 14.09 14.07 0.27 \nThe summary of the validation exercise is shown in the table below; \nemoluments.", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}, [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}]], "page": 13, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Details \nNo. of Annual base Individuals (UGX) \nNumber of staff as per the payroll (June 1064 \n12,796,721,797 2023 \nValidated as follows; \nTotal number of staff verified 1,056 \\| 12,732,962,507 complete/fully verified) (A) \nPartially verified(individuals whose 0 0 information avalled at the physical \nverification did not fulfil all the \nrequirements) (B) \nNot verified (appeared for validation but 1 \n4,813,184 not verified) (C) \nThe total number of individuals who did 7 \n58,946,106 not appear for headcount (no-shows) \n(D) (Accounted for and not accounted \nfor, \nSubtotal (A+B+C+D)=E 1,064 12,796,721,797 Employees who appeared for head count 4 \n22,599,465 but were not on payroll-New records (F) \nOverall total covered (E+F)\\*\\* \n1,061 12,760,375,156 \\| \\*\\* Overall total covered means the total of verified (complete/fully verified), Partially verified, Not verified (appeared for validation but not verified), no shows and new records. \nThe following observations were made;", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}, [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}]], "page": 14, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a) Out of 1064 on the June payroll,1056(99%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. b) None (0%) of the employees who appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) One employee on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. \nd) 7 employees on the payroll did not appear for the validation and were categorised as follows; \ni. \nA total of UGX.74,288,184 was paid as salary to 7 employees in question after exit and this is considered a financial loss to Government. \nii. I further noted that 7 individuals who were paid UGX.74,288,184 in the last four years, were not accounted for and these were omitted from the validated payroll.", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}, [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}]], "page": 14, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\\+ and may complicate the employee service history and retirement \\| and brought to the procedures. Where the errors in dates of birth increase the length of attention of the service, it may lead to the irregular extension of employee service. \nMinistry of Public Service within a The Accounting Officer explained that in accordance with MoPS Letter Ref specified timeline for COM 6/7/11 dated 6/2/2017, unless there is strong proof to the contrary, appropriate action. the DoBs declared while joining service take precedence and, the District \nis bound by DoB already on payroll but not DoB on NID, until the \nindividual applies for correction and has been accepted by MoPS. \n2.4 Findings from Other Special Audit Procedures \n= T undertook other special audit procedures to review the accuracy of the The \nAccounting payroll including planning, budgeting and payments for the period of four Officer \nshould years (2019/2020-2022/2023). \nreconcile payrolls on a monthly basis to I noted that; \nensure that salaries a) 246 employee records were captured on wrong scale/notches leading are paid accurately to an over computation of UGX.756,516 and under computation of as per the salary", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}, [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}], [{"headings_0": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "I from the", "page": 11, "level": 5}}]], "page": 15, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.2,834,780.", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 13, "level": 3}}], "page": 15, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "scales and budget b) Over-remittance of UGX.609,832,661 and under-remittance of for annual salary UGX.51,847,645 of statutory deductions were made by the entity increments where during the period. \nnecessary. \nThe Accounting explained that this was due to salary increments not In addition, the HCM being automated which cause delays in effecting increments and errors system should be due to manual adjustments. \nreviewed to automate \nthe increments since they are based on individual appointment anniversaries. \n2.5 Delayed deletion of employees from the payroll \n\\| I noted that UGX.349,779 was paid to 1 staff who had either been The", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 13, "level": 3}}, [{"headings_0": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 13, "level": 3}}]], "page": 15, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}], "page": 15, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "retired, transferred, absconded or died. These resulted into financial loss Officer \nshould to government. \ninitiate a process of deleting these The Accounting Officer explained that it was a result of IPPS challenges names on the payroll at that time, however, funds have already been recovered, or recovery is and also ensure near completion. \nrecovery of the funds. \n2.6 Review of the Kaberamaido Staff Establishment \nDuring the audit, I undertook procedures to review the completeness and The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "UGX.2,834,780.", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], "page": 15, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "relevancy of the entity establishment and noted that; \nOfficer should engage relevant \nEmphasis of Matter \nWithout qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 Un-Supported Receivables \nGood practice requires that all account balances reported in the Financial Statements be supported with schedules containing the details of the reported balances. This gives credibility and confirmation of the accuracy of the reported balances. \nIncluded in the Statement of Financial Position were receivables of UGX.605,833,305 as at 30\" June, 2023 however, this balance was not supported by a detailed schedule of the debtors. \nI was not able to confirm the accuracy and completeness, of the receivables reported in the Financial Statements. \nThere is a risk that the reported receivables may be misstated hence misleading the users of the financial statements. \nThe Accounting Officer should provide detailed schedules of the receivables for verification \nOther Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], "page": 16, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 19, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], "page": 21, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 24, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All project progress reports were submitted All projects were monitored and evaluated \n4.3.2Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Failure to maintain proper Procurement Records. \nRegulation 46(1) (b) of the Local Governments (PPDA) Regulation, 2006 requires that the", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "oo", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "oo", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 24, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "oo", "page": 24, "level": 2}}], "page": 25, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that proper procurement records are maintained by the CPMC. \n4.3.2.2 Failure of user committees to oversee implementation of Projects/ programs Section 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President\u2019s Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/municipality level. \nT noted that 3 projects worth UGX.229,896,771 were not sufficiently supervised by their respective user committees. \nThis may lead to misuse of project funds and unsatisfactory works. \nThe Accounting Officer explained that the user committees were not formed however, monitoring was being done by the district engineer, District Education Officer, Community Development Officer and environment Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "oo", "page": 24, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "oo", "page": 24, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "oo", "page": 24, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "oo", "page": 24, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "oo", "page": 24, "level": 2}}]], "page": 25, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure user committees are constituted for follow up on status of projects being implemented \n4.3.2.3 Inspection for service delivery under the Education Development Grant \nI sampled three (3) projects with a total expenditure of UGX.229,896,771 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nThe following was observed; \nActivity details Summary of Audit Photos findings (Time, conclusion", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity, Cost and \n2 Supply of 166 three seater 166 desks were There is still more desks for Kaberamaido procured and need for desks. District. \ndistributed to 4 Most schools still \nContract \nsampled schools. lack furniture. amount: UGX.22,896,771 They \nAmount paid to inspection accommodate 3 \ndate: UGX.22,896,771 students/5 small \npupils. \n4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kaberamaido District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nThe District received UGX.41,249,039, out of UGX.41,249,039 budgeted (%) to implement the following activities. \nCategory Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Quality,", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Capital Development (micro scale Installation", "metadata": {"headings": [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], "page": 26, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of \nirrigation equipment \nirrigation equipment \n2 Complementary services \nTraining of farmers Setting up demo farms \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 guidelines. \nThe following were my observations; 4.4.1 Positive observations \noe All the funding was received oe All funds were absorbed \nAll funds were spent on activities in the program guidelines oe \nAll supplies and installation of irrigation equipment were done in time e \nThe procurement process complied with suppliers\u2019 selection criteria oe \noe All funds were accounted for \nTable 3: showing inadequate mobilisation and training of farmers SN Description \nBudgeted Amount \n1 sensitization micro irrigation", "metadata": {"headings": [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}, [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}], [{"headings_0": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 25, "level": 3}}]], "page": 26, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "274,150,000", "metadata": {"headings": [{"headings_0": {"content": "274,150,000", "page": 27, "level": 2}}, {"headings_1": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Awareness raising among farmers \\|", "metadata": {"headings": [{"headings_0": {"content": "274,150,000", "page": 27, "level": 2}}, {"headings_1": {"content": "Capital Development (micro scale Installation", "page": 26, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5,860,000", "metadata": {"headings": [{"headings_0": {"content": "5,860,000", "page": 27, "level": 3}}, {"headings_1": {"content": "274,150,000", "page": 27, "level": 2}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 \\_\\| Conducting farm visits", "metadata": {"headings": [{"headings_0": {"content": "5,860,000", "page": 27, "level": 3}}, {"headings_1": {"content": "274,150,000", "page": 27, "level": 2}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "21,892,000", "metadata": {"headings": [{"headings_0": {"content": "21,892,000", "page": 27, "level": 3}}, {"headings_1": {"content": "5,860,000", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Demonstrations 41,249,039 \\| 5 Mobilization of farmers", "metadata": {"headings": [{"headings_0": {"content": "21,892,000", "page": 27, "level": 3}}, {"headings_1": {"content": "5,860,000", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "450,000", "metadata": {"headings": [{"headings_0": {"content": "450,000", "page": 27, "level": 3}}, {"headings_1": {"content": "21,892,000", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "450,000", "page": 27, "level": 3}}, {"headings_1": {"content": "21,892,000", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|__| Total 343,601,039", "metadata": {"headings": [{"headings_0": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}, {"headings_1": {"content": "450,000", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that the outputs for complementary activities indicated above were inadequately quantified in the work plan however, the monthly program activity reports to the Accounting Officer were not prepared as required. \nFailure to quantify and prepare monthly program activity reports affects proper supervision of the projects. \nThe Accounting Officer explained that Farmer awareness raising was based on a communication strategy and user friendly communication materials developed and issued by MAAIF e.g. Radio talk shows, face to face awareness with the communities.", "metadata": {"headings": [{"headings_0": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}, {"headings_1": {"content": "450,000", "page": 27, "level": 3}}, [{"headings_0": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}, {"headings_1": {"content": "450,000", "page": 27, "level": 3}}], [{"headings_0": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}, {"headings_1": {"content": "450,000", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should follow the budget in implementation of the program activities. \n4.4.2.2 Inspection for service delive \nrojects implemented in FY 2022/23 \nI sampled irrigation projects with a total expenditure of UGX.34,749,039 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted. The following was observed; \nLocation (Village, Details of Photos \nRemarks Parish and sub- findings (Time, \ncounty", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "|__| Total 343,601,039", "page": 27, "level": 5}}]], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity, Cost", "metadata": {"headings": [{"headings_0": {"content": "Quantity, Cost", "page": 27, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "Quantity, Cost", "page": 27, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 2}}, {"headings_1": {"content": "Quantity, Cost", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Akwei village, Delivery and kagaa parish in installation had Ochero sub county been done and", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 2}}, {"headings_1": {"content": "Quantity, Cost", "page": 27, "level": 3}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "functioning", "metadata": {"headings": [{"headings_0": {"content": "functioning", "page": 27, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 2}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Contract \nConstruction of the Irrigation demonstration scheme was", "metadata": {"headings": [{"headings_0": {"content": "functioning", "page": 27, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 2}}, [{"headings_0": {"content": "functioning", "page": 27, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "complete.", "metadata": {"headings": [{"headings_0": {"content": "complete.", "page": 27, "level": 2}}, {"headings_1": {"content": "functioning", "page": 27, "level": 2}}], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MOU was signed between the \nGrant is one. The funding enables LGs to allocate funds to priority local development needs that are within their mandate and are consistent with National Priorities. \nTransitional Development ADHOC Grant-Health Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nDistrict received UGX.696,619,282, out of UGX.696,619,282 budgeted to the implement the following key activities; \nSN Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "complete.", "page": 27, "level": 2}}, {"headings_1": {"content": "functioning", "page": 27, "level": 2}}, [{"headings_0": {"content": "complete.", "page": 27, "level": 2}}, {"headings_1": {"content": "functioning", "page": 27, "level": 2}}], [{"headings_0": {"content": "complete.", "page": 27, "level": 2}}, {"headings_1": {"content": "functioning", "page": 27, "level": 2}}], [{"headings_0": {"content": "complete.", "page": 27, "level": 2}}, {"headings_1": {"content": "functioning", "page": 27, "level": 2}}], [{"headings_0": {"content": "complete.", "page": 27, "level": 2}}, {"headings_1": {"content": "functioning", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "complete.", "page": 27, "level": 2}}], "page": 28, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], "page": 28, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Construction of main theatre at Kaberamaido Hospital \n1 1 2 \\_\\| Renovation of surgical ward at Kaberamaido hospital \n1 1 3 \\_\\| Supply of assorted medical equipment \n1 1 \n4 Construction of maternity ward at Abirabira HC II \n1 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 guidelines. \nI developed procedures to establish whether the Transitional Development Health Ad Hoc activities were implemented in accordance with the applicable laws, Regulations and Guidelines and observed the following; \n4.5.1 Positive observations \noe All funds were received and absorbed \noe All Proper procurement records were maintained \n4.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.5.2.1 Projects Inspection of service delivery indicators of Transitional Health Adhoc \nI conducted physical inspections of four (4) Transitional Health Adhoc projects implemented at UGX.671,000,000 on 11\" October 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nActivity Value of Pictorial Summary of Audit \ndetails equipment evidence findings remarks Response (UGX) \u2018Bns (Time, \nQuality, \n2 \\| Construction 185,000,000 \\| eee. Phase I] Funds Follow up of of main \nom Dog construction was should \nthe request theater of \nBoge: Shona complete. disbursed for is being Kaberamaido phase II. under taken 3 \u201cT Hospital BE \nConstruction 148,000,000 Construction e \nof The facility is \nPlac \nof Maternity \nthe maternity not functional enta pit ward at \nward was due to the construction completed. above to be under Abirabira HC \nII in Aperikira \nThe maternity challenges. taken this FY subcounty \nward did not due to have a placenta \ninadequate", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}, [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 28, "level": 2}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pit.", "metadata": {"headings": [{"headings_0": {"content": "pit.", "page": 29, "level": 3}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], "page": 29, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "funds in the The floor was \nprevious FY. cracked. \u00b0 The Equipment for floor crack Use were not appeared delivered to the \nafter \nhanding facility \nover of the facility by the \ncontractor \ndue to the heat generated when all the openings \nwere closed that resulted in generation of \nheat causing \ntensile \nstresses on the floor as there was no free \ncirculation of ar in the building. \nThe \n\u00b0 \ndelivery of", "metadata": {"headings": [{"headings_0": {"content": "pit.", "page": 29, "level": 3}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}, [{"headings_0": {"content": "pit.", "page": 29, "level": 3}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "pit.", "page": 29, "level": 3}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "pit.", "page": 29, "level": 3}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "pit.", "page": 29, "level": 3}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}], [{"headings_0": {"content": "pit.", "page": 29, "level": 3}}, {"headings_1": {"content": "quantity", "page": 28, "level": 2}}]], "page": 29, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], "page": 29, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "will be done immediately the placenta pit \nis \nwill be delivered after the completion of the placenta pit. \n4.6 Other Entity Specific Findings \n4.6.1 Asset Management \n4.6.1.1 Grounded assets \nParagraph 2.3.1.2 of the Local Governments Financial and Accounting Manual 2007 require fixed assets to be properly maintained through an organized system of planned preventative maintenance. \nPhysical inspection of the assets revealed that some of the transport equipment and construction equipment were grounded and parked at the works yard. Some of these assets are seen below; \n2 IRA i? eis Se ll \n3 SA ERS \nFailure to repair key transport equipment affects the operations of the district to undertake monitoring and delivery of other services. \nThe Accounting Officer explained that the assets recommended for board off by the board of the survey will be boarded off when all the procedures for board off have been", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}, [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 29, "level": 2}}, {"headings_1": {"content": "pit.", "page": 29, "level": 3}}]], "page": 29, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "completed", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 30, "level": 1}}, {"headings_1": {"content": "equipment", "page": 29, "level": 2}}], "page": 30, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation \nThe Accounting Officer should follow up on the process of boarding off the assets. \n4.6.1.2 \nLack of land titles for the district land \nSection 9(j) of Local Governmentd Financial and Accounting Regulations (2007) requires the Accounting Officer to ensure safe custody of all assets of council.", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 30, "level": 1}}, {"headings_1": {"content": "equipment", "page": 29, "level": 2}}, [{"headings_0": {"content": "completed", "page": 30, "level": 1}}, {"headings_1": {"content": "equipment", "page": 29, "level": 2}}], [{"headings_0": {"content": "completed", "page": 30, "level": 1}}, {"headings_1": {"content": "equipment", "page": 29, "level": 2}}]], "page": 30, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "completed", "page": 30, "level": 1}}], "page": 31, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 32, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "This was attributed to National Medical Stores failure to deliver requisitioned quantities of drugs in the last two quarters of the year. Furthermore, the In-charge noted that the hospital is supposed to receive drugs every two months but deliveries were never made on time during the year. \nStock outs of medicines and other health supplies cause treatment disruptions, drug resistance and may ultimately lead to loss of life. \nThe Accounting Officer explained that the district was engaging NMS on the delays in deliveries of drugs and medical logistics. \nRecommendation \nThe Accounting Officer should follow up with National Medical Stores to ensure that drugs are delivered on time to avoid stock outs. \n5.1.3 \nFailure to keep records for medicines and essential supplies at the Hospital \nPart 3 of the \nof medicines and Health manual 2012 stock", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "2022/2023.", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "2022/2023.", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "2022/2023.", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "2022/2023.", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "2022/2023.", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 32, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}], "page": 33, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure proper records are kept to enable tracking and general accountability of medicines and supplies in the hospital. \n5.1.4 Idle and Obsolete Medical Equipment \nSection 5.17.1 of the Health Sector Service standards & Service delivery standards 2016 requires that appropriate medical equipment is available for services delivery and level of care. \nTt was however noted that, equipment such as \u201agrass mowing machine,sphygmomanometer and new hospital beds was idle and still in the store. \nI also noted that broken patient beds that could be repaired for use and those that were due for disposal were lying idle at the ART Clinic. \nAs a result, patients were being reffered to Soroti Referral Hospital which is quite costly for the local population since its far away and the equipment may get obsolete. \nLack of appropriate medical equipments hinders service delivery and may cause untimely death. \nThe Accounting Officer explained that recruitment plan was submitted during planning to the line ministries, however due to government ban on recruitment this could not be attained.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 2}}], "page": 33, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the relevant authorities to improve funding which will enable recruitment of the key required personnel. \n5.1.5 Status of Infrastructure \nSection 3.4.5 of The Service Standards and Service Delivery Standards for the Health Sector, 2016 states that the physical infrastructure of health facilities refers to the state of the buildings, the water, electricity and communications technology available, the quality of access roads, and the availability of equipment (both medical and non-medical) in working condition. Delivering health care above a certain level of complexity is difficult in the absence of good infrastructure. Section 5 further stipulates the Health Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Standards.", "metadata": {"headings": [{"headings_0": {"content": "Standards.", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], "page": 33, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the new phase construction of the new theatre and the previous one has been repurposed for neonatal intensive care unit and continuous engagement with Ministry of Health and Ministry of Finance Planning and Economic Development has been undertaken.", "metadata": {"headings": [{"headings_0": {"content": "Standards.", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], "page": 34, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Standards.", "page": 33, "level": 3}}], "page": 34, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kalipa-Aturigalin", "metadata": {"headings": [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 35, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "road \nbeer So ee The above anomaly is attributable to budgetary cuts. \nDelayed maintenance of roads hinders movement hence making it difficult for the community to access services. \nThe Accounting Officer explained that he wrote to Uganda Road Fund requesting for emergency funds to help support in maintenance of roads in the district. \nThe Accounting Officer should engage the relevant authorities to ensure that all budgeted for funds are received to execute the planned works. \nmaterial misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nManagement's Responsibility for the Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kaberamaido District Local Government \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 District Local Government 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": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Auditor's Responsibility for the Audit of Financial Statements \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 36, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}], "page": 39, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that PDM guidelines are provided and followed up to the time of generating priorities. \n7.1.4 Funding and disbursement of PRF \n7.1.4.1 Late disbursement of funds \nPara.10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nT noted that all the SACCOs received PRF in the last quarter, among which 6 PDM SACCOs received all their PRF in the final month of the FY, 2023, as shown in Appendix 4 \nTable 1: Showing Late releases \nSN Date of No. of Amount paid Remarks \nrelease PDM on the date \nSACCOs \npaid on \nthe date \n1 19/04/2023 \n13 \n325,000,000 Received funds in the fourth quarter of FY 22/23 2 25/04/2023 16 \n400,000,000 \nReceived funds in the fourth quarter of FY 22/23 3 22/06/2023 31", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "Kalipa-Aturigalin", "page": 35, "level": 3}}]], "page": 39, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "775,000,000", "metadata": {"headings": [{"headings_0": {"content": "775,000,000", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 39, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Received funds in the fourth quarter of FY 22/23", "metadata": {"headings": [{"headings_0": {"content": "775,000,000", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 39, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4 | 29/06/2023", "metadata": {"headings": [{"headings_0": {"content": "4 | 29/06/2023", "page": 39, "level": 2}}, {"headings_1": {"content": "775,000,000", "page": 39, "level": 2}}], "page": 39, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "4 | 29/06/2023", "page": 39, "level": 2}}], "page": 43, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure every SACCO has fully constituted board. I further advise the Accounting Officer to encourage the board to hold regular board", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "4 | 29/06/2023", "page": 39, "level": 2}}], "page": 43, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 43, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "meetings.", "page": 43, "level": 1}}], "page": 45, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should encourage PDM SACCO members to hold meetings and document minutes on conclusion of the bank of best choice and signatories they trust to avoid loss and mismanagement of SACCO funds. \n7.1.4.12 Failure to select and implement prioritized/flagship projects \nParagraph 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022 requires each Parish to select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nI noted the following; \noe All parishes had selected flagship projects. \n\u00b0 All parishes selected flagship projects that were consistent with the LG selected priority commodities. \ne There were no farmer enterprise/households implemented projects \nFailure to select and implement prioritized projects may undermine to achieve pillar", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "meetings.", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "meetings.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "meetings.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "meetings.", "page": 43, "level": 1}}]], "page": 45, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 45, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 45, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that follow up will be made to ensure that the selected projects are implemented.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 45, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 45, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], "page": 45, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to ensure that the priority parish flagship projects are implemented in order to meet the pillar objectives. \nFailure to register Enterprise groups may lead to extending loans to members of non- existent enterprise groups hence loss of funds due to failure to recover loans. \nThe Accounting Officer explained that all the enterprise groups are registered with the CDOS at the respective sub counties; however, those that are not registered will be registered by their respective CDOs. \nRecommendation \nThe Accounting Officer should ensure that all enterprise group are registered by the Community Development Officer at the sub county before extending loans to the members \n7.1.4.14 Failure to update Enterprise and Household registers making up the SACCO Paragraph 2.6.2 of the Users Handbook for the Parish Revolving Fund (PRF) Under PDM Pillar 3 - Financial Inclusion October 2022 provides that the Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nI noted that all the 29 SACCOs did not have a PDM member registers and hence could not update PDM members in the registers which is contrary to the guidelines. \nFailure to update PDM member registers may result to extending PRF loans to ineligible beneficiaries leading to failure to achieve pillar objectives. \nThe Accounting Officer explained that this will be followed up to ensure that SACCOs have an updated member register. \nRecommendation \nThe Accounting Officer should ensure that SACCOs have an updated member register.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.1.4.15 Failure to carry out Wealth ranking of households \nParagraph 2.3 (C) of the operational manual provides that the identification of subsistence households shall be carried out using the wealth ranking tool. Wealth ranking is a participatory community appraisal tool which will enable the community to find out the poor and the rich, and also the criteria local people (community members) use to determine wealth (for instance access to land, or number of wives, or number of cattle, or a smart house, or a radio) and how one can become richer/poorer. \nWealth ranking at village and parish level shall be carried out by the CDO, Parish Chief,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], "page": 46, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 47, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should to encourage parish leaders to spearhead the wealth ranking in order to mitigate the risk of ineligible beneficiaries accessing the PRF loans. \n7.1.4.16 Utilization of PDM administrative and coordination funds \nAccording to the Statement on the status of funding of PDM for FYs 2021/22 and 2022/23 by PSST to Parliament vide BPD/86/268/02 dated 4th August, 2022, in addition to the PDM PRF of UGX.1,059.48n which is covered under pillar 3,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 47, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.82,65Bn", "metadata": {"headings": [{"headings_0": {"content": "UGX.82,65Bn", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], "page": 47, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "was appropriated as follows. \nI noted that all the funds released for PDM coordination activities were utilised for coordination of PDM activities such as travel inland, monitoring and supervision as well as PDM SACCO meetings.", "metadata": {"headings": [{"headings_0": {"content": "UGX.82,65Bn", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}, [{"headings_0": {"content": "UGX.82,65Bn", "page": 47, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}]], "page": 47, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "UGX.82,65Bn", "page": 47, "level": 2}}], "page": 47, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], "page": 50, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1a: Performance of Local Revenue \nSource Budget Actual Variance collected \nTax Revenues \nLocal Services Tax 62,939,433 63,083,750 -144,317 Land fees 24,027,232 24,027,232 0 Business Licenses 25,632,251 25,632,251 0 Other tax revenues 70,000 70,000 0 Sale of goods and services \n14,580,233 14,580,233 + Administrative fees and licenses 41,939,000 41,939,000 \n0 Court fines and Penalties \\| \n0 \nOther fines and Penalties \n0 \nMiscellaneous Revenue 4,755,789 4,755,789 0 Total Revenue 173,943,938 174,088,255 -144,317 \nAppendix 1b: Out-puts without appropriate indicators and targets \nSN Program Budget Budget Output Output Budget Activities \nAudit Audit comments on \nCode UGX (\u2018000\u2019) \n\\_\\| comment on targets \nL \\| inetentore \\| 1 12-Human Capital \n120007 Support \n150,000 \\| Construction Of A Maternity Ward At No, Clear no targets were indicated Development \\| Services Abirabira HCII Indicator \n2 12-Human Capital \n120007 Support \nDevelopment Services \n3 12-Human Capital 320027 120007 Support \nDevelopment Services \n185,000 Construction Of The Main Theatre At No, Clear no targets were indicated Kaberamaido Hospital In Kaberamaido Indicator \nDIEIIEE (Phase I) \n150,000 Renovation Of The Surgical Ward And No, \nWalkway To The New Theatre At Indicator Kaberamaido Hospital In Kaberamaido \nDistrict \nClear no targets were indicated \n4 12-Human Capital \n320027 Medical And \\| 38,819 Procurement Of Assorted Medical No, Clear Development \nHealth Supplies \nEquipment For Maternity Ward At Abirabira Indicator \nI \nHCII \n5 12-Human Capital \n150,000 Procurement Of Specialised Medical No, Clear", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 50, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}]], "page": 50, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development jo", "metadata": {"headings": [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], "page": 51, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Equipment For The District \nIndicator \n6 12-Human Capital \n507,800 312121-Non-Residential Buildings \\| No, Clear \\| - \nDevelopment Acquisition Indicator 7 12-Human Capital \nConstruction Of The Main Theatre At No, \nClear Development \nKaberamaido Hospital In Kaberamaido Indicator \n\\| District (Phase I) 8 12-Human Capital \n\\| \nConstruction Of A Maternity Ward At No, Clear Development Abirabira HCII Indicator \n9 12-Human Capital 320003 \nDevelopment \nRenovation Of The Surgical Ward And No, \nClear \\| Walkway To The New Theatre At Indicator \nKaberamaido Hospital In Kaberamaido \nDistrict \nn \n10 12-Human Capital 320003 320003 Assets And \n312121-Non-Residential Buildings No, Clear no targets were indicated - \nDevelopment Facilities Management Acquisition Indicator 11 12-Human Capital 320003 320003 Assets And \nConstruction Of A 2 Classrooms Block With No, \nClear no targets were indicated Development \nFacilities Management \nAn Office At Bira Primary School In Alwa Indicator \n12 12-Human Capital 320003 320003 Assets And \nDevelopment \nFacilities Management", "metadata": {"headings": [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}, [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}], [{"headings_0": {"content": "Development jo", "page": 51, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 50, "level": 3}}]], "page": 51, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 Sub County", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, {"headings_1": {"content": "Development jo", "page": 51, "level": 3}}], "page": 51, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction Of A 2 Classrooms Block With No, \nAn Office At Awelu Primary School In Indicator \nClear no targets were indicated \nOchero Sub County \n13 12-Human Capital 320003 320003 Assets And \n312121-Non-Residential Buildings - No, Clear no targets were indicated Development Facilities Management Acquisition Indicator \n4/7 \n14 12-Human Capital 320003 320003 Assets And Development Facilities Management 15 12-Human Capital 320003 320003 Assets And", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, {"headings_1": {"content": "Development jo", "page": 51, "level": 3}}, [{"headings_0": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, {"headings_1": {"content": "Development jo", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, {"headings_1": {"content": "Development jo", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, {"headings_1": {"content": "Development jo", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, {"headings_1": {"content": "Development jo", "page": 51, "level": 3}}], [{"headings_0": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, {"headings_1": {"content": "Development jo", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Facilities Management \n16 12-Human Capital 320003 320003 Assets And \nEstablishment Of Aperkira Seed Secondary No, School In Kaberamaido District \nIndicator 300,000 Construction Of 2 Blocks Of A 2 Classrooms No, With 2 Blocks Of 5 Stance Drainable Indicator Latrines Alwa Seed Secondary School In Kaberamaido District, Alwa Sub County \n29,897 312235-Furniture And Fittings - Acquisition No, Development Facilities Management Indicator \nClear no targets were indicated no targets were indicated \nClear no targets were indicated \n17 12-Human Capital 000014 320003 Assets And \n29,897 Other Structures - Vally Tanks \nNo, Clear no targets were indicated Development Facilities Management Indicator \n18 12-Human Capital 000014 000014-Administrative \nDevelopment And Support Services \n294,262 Multi-Sectoral Transfers To Llgs\\_Nonwage No, Indicator \nClear no targets were indicated \n19 12-Human Capital 000014 000014-Administrative Development And Support Services \n152,199 Transfer To Other Government Units \n20 12-Human Capital 000014 000014-Administrative 1,197,075,732 PENSION \nNo, Clear no targets were indicated Indicator \nNo, Clear no targets were indicated Development And Support Services Indicator \n21 12-Human Capital 000014 000014-Administrative 719,756 GRATUITY \nDevelopment And Support Services \n22 12-Human Capital 000014 000014-Administrative \n617,370 Pension And Gratuity Arrears Budgeting \nNo, Clear no targets were indicated Indicator \nNo, Clear no targets were indicated Development And Support Services Indicator \n23 12-Human Capital 010017 000014-Administrative \n100,000 Environmental Impact Assessment - Capital No, \nDevelopment And Support Services Works Indicator \nClear no targets were indicated", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}, [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}], [{"headings_0": {"content": "Development", "page": 52, "level": 3}}, {"headings_1": {"content": "\u2014 Sub County", "page": 51, "level": 2}}]], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "24 01", "metadata": {"headings": [{"headings_0": {"content": "24 01", "page": 52, "level": 3}}, {"headings_1": {"content": "Development", "page": 52, "level": 3}}], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agro- 300016 010017 Machinery \n41,249 Procurement Of Field Demonstration No, Clear no targets were indicated Industrialization Acquisition And Equipment For Micro Irrigation Indicator \nMaintenance \n25 11 Digital 300016 Parish \n1,416 Printing, Stationery, Photocopying And No, \nTransformation Development Model Binding Indicator", "metadata": {"headings": [{"headings_0": {"content": "24 01", "page": 52, "level": 3}}, {"headings_1": {"content": "Development", "page": 52, "level": 3}}], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Operations", "metadata": {"headings": [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25 \n4,800 Monitoring And Supervision Of Capital Work No, Indicator \nClear no targets were indicated \nClear no targets were indicated 26 \n27 260002 \n18,000 Travel Inland \n4,800 Maintenance-Transport Equipment \n28 09 Integrated 000006 260002 District Urban 253,028 General Staff Salaries , \nTransport And Community Access \nInfrastructure And Road Maintenance \nServices \nNo, Clear no targets were indicated Indicator \nNo, Clear no targets were indicated Indicator \nNo, Clear \nIndicator \n06 Natural 000006 000006 Planning And Resources,", "metadata": {"headings": [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}, [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}], [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}], [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}], [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}], [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}], [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}], [{"headings_0": {"content": "Operations", "page": 52, "level": 3}}, {"headings_1": {"content": "24 01", "page": 52, "level": 3}}]], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budgeting Services", "metadata": {"headings": [{"headings_0": {"content": "Budgeting Services", "page": 52, "level": 3}}, {"headings_1": {"content": "Operations", "page": 52, "level": 3}}], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Siting Design And Construction Of 9 Deep No, \nClear Boreholes Installed With Hand Pumps In Indicator \n48 \nEnvironment, Kaberamaido District Climate Change, \nLand And Water \n\\| \n30 7 Natural Resources, 000006 000006 Planning And \nConstruction Of One Block Pit Latrine At No, \nClear Environment, Budgeting Services Kaburepoli Market Indicator Climate Change, \nLand And Water \n31 8 Natural Resources, 000006 000006 Planning And \nRehabilitation Of 7 Deep Boreholes In \\| No, \nClear [ Environment, Budgeting Services Kaberamaido District Indicator Climate Change, \nLand And Water \n32 9 Natural Resources, 000006 000006 Planning And", "metadata": {"headings": [{"headings_0": {"content": "Budgeting Services", "page": 52, "level": 3}}, {"headings_1": {"content": "Operations", "page": 52, "level": 3}}, [{"headings_0": {"content": "Budgeting Services", "page": 52, "level": 3}}, {"headings_1": {"content": "Operations", "page": 52, "level": 3}}], [{"headings_0": {"content": "Budgeting Services", "page": 52, "level": 3}}, {"headings_1": {"content": "Operations", "page": 52, "level": 3}}], [{"headings_0": {"content": "Budgeting Services", "page": 52, "level": 3}}, {"headings_1": {"content": "Operations", "page": 52, "level": 3}}], [{"headings_0": {"content": "Budgeting Services", "page": 52, "level": 3}}, {"headings_1": {"content": "Operations", "page": 52, "level": 3}}], [{"headings_0": {"content": "Budgeting Services", "page": 52, "level": 3}}, {"headings_1": {"content": "Operations", "page": 52, "level": 3}}]], "page": 52, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Budgeting Services", "page": 52, "level": 3}}], "page": 53, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budgeting Services Climate Change, \nConstruction Of 2large Production Wells At No, \nClear Kaburapoli And Ogerai Rural Growth Indicator Centers In Kaberamaido District \nLand And Water =\\| \n33 10 Natural 000006 000006 Planning And \nExtension Of Piped Water In Alwa Trading No, \nClear Resources, Budgeting Services Centre Indicator", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Budgeting Services", "page": 52, "level": 3}}, [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Budgeting Services", "page": 52, "level": 3}}]], "page": 53, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], "page": 53, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Climate Change, \nLand And Water And] \\| \n\\| 34 11 Natural 000006 000006 Planning \nRepair Of Piped Water Systems In No, Clear Resources, \nBudgeting Services \nAkampala Landing Site And Procurement Indicator", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], "page": 53, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], "page": 53, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "And Installation Of A Submersive Pump At Climate Change, \nAraimakor Mini Solar Systems. \nLand And Water \n35 12 Natural 000023 000006 Planning And Resources, Budgeting Services Environment, \nClimate Change, \nDesign Of Piped Water System (Borehole) No, \nClear Feasibility Studies And Tender Indicator Documentation (1no) In Kaburepoli \nLand And Water \n\\| \n36 115 Community \\| 000023 Inspection And 100,000 282101 Donations \nNo, Clear Mobilization And Monitoring I \nIndicator \nMindset Change \nTOTAL 1,200,924,025 Er \\| \n49 \nAppendix 2(a): Fully implemented out-puts No. Program Sub-program PIAP-out \n1 16 GOVERNANCE 01 Institutional 16060504 Human 16060502 Asset Management \nTotal Out-put Total No Number of fully expenditure activities implemented \nUGX \u2018000\u201d", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}, [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "Environment,", "page": 53, "level": 3}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}]], "page": 53, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "19,000", "metadata": {"headings": [{"headings_0": {"content": "19,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], "page": 54, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "AND SECURITY Coordination Resource management 000005-Human Resource Management 839,419 1 \n1 services \n2 12 INTEGRATED 5 Transport \nTRANSPORT \nAsset \nINFRASTRUCTURE Management \nAND SERVICES \nAppendix 2 (b): Partiall Implemented out-puts \n139,340 1 1", "metadata": {"headings": [{"headings_0": {"content": "19,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}, [{"headings_0": {"content": "19,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}], [{"headings_0": {"content": "19,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 53, "level": 3}}]], "page": 54, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| TOTAL 997,759", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], "page": 54, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No. Program Sub-program PIAP-Outs Budget Out-put \n1 11 INTEGRATED 5 Transport 09020401 Capacity \nTotal Out- Total No Number of No of No of put activities fully partially activities expenditure in the implemented implemented that were UGX \u2018000\u201d output activities activities not implemented \n\\| 300,000 1 0 \nTRANSPORT Asset of existing transport 260010 Road Rehabilitation 241,501 1 0 \nINFRASTRUCTURE Management infrastructure and \nAND SERVICES \nservices increased \n2 12-HUMAN 01: 1202010201 Basic 000023 Inspection and Monitoring 32703 1 0 \nCAPITAL Education,Sports Requirements and \nDEVELOPMENT and skills Minimum standards \nmet by schools and \ntraining institutions \n\\| I [\u00fcm 574,204 \nAppendix 2 (c): Not Implemented out-puts \nNo. Program Sub-program PIAP-Outs Budget Out-put Total Out-put Total No Number of fully expenditure activities inthe implemented \n1, 10 INTEGRATED 5 Transport Asset TRANSPORT \nManagement INFRASTRUCTURE \nAND SERVICES \nUGX \u2018000\u201d activities 122,000 1 0 \n50 \nAppendix 3 Utilisation of wage budget \nDepar Department Approved Supplementary Revised Budget Warrants Payments \\| Unspent tment Name Budget \nBalance Code \n01 Administration, 660,931,693 181,592,990 842,524,683 842,524,683 839,418,961 3,105,722", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}, [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, {"headings_1": {"content": "19,000", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "lr", "metadata": {"headings": [{"headings_0": {"content": "lr", "page": 55, "level": 5}}, {"headings_1": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}], "page": 55, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Auidt and \nWater \n02 Finance \u2014\u0131 110,004,000 52,840,942 162,844,942 162,844,942 162,421,123 423,819 03 Statutory 197,272,567 61,059,167 258,331,734 258,331,734 256,850,188 1,481,546", "metadata": {"headings": [{"headings_0": {"content": "lr", "page": 55, "level": 5}}, {"headings_1": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}, [{"headings_0": {"content": "lr", "page": 55, "level": 5}}, {"headings_1": {"content": "| TOTAL 997,759", "page": 54, "level": 3}}]], "page": 55, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Bodies ea", "metadata": {"headings": [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], "page": 55, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "04 Production 665,527,068 281,872,933 947,400,001 943,072,213 4,327,788 05 Health I 3,300,353,013 1,004,300,877 4,304,653,890 4,304,653,890 4,304,601,294 52,596 06 Education 5,528,763,318 1,256,450,129 \\| 6,785,213,447 6,785,213,447 6,775,532,200 9,681,247 07 Roads 184,561,960 68,465,942 253,027,902 253,027,902 251,288,325 1,739,577 08 Water 772,800,000 5 \n= \n= \n= \n09 Natural \n43,379,157 266,179,157 266,179,157 263,718,256 2,460,901 Resources \n= \n10 Community 106,502,400 16,395,477 122,897,877 122,897,877 120,064,291 2,833,586 Based Services \n11 Planning 128,598,024 7,722,321 136,320,345 136,320,345 135,895,420 424,925 12 Internal Audit \n- \n- \n= \n= 13 \\| Trade and tL 9,581,976 5,575,398 15,157,374 15,157,374 15,042,384 114,990 Industry \nGrand \n11,114,896,019 2,979,655,333 14,094,551,352 14,094,551,352\\| 14,067,904,655 26,646,697 1 [Total \\| \nasl \nAppendix 4: Late disbursement of funds \\| S/N \\| Supplier Name \n1 Abalang Oriamo Pdm Sacco \nEFT\\_NUMBER \\| Supplier Amount Payment No. Paid Date 4782677 1041271 25,000,000 19/04/2023 2 Abalang Oriamo Pdm Sacco 6270840 \n22/06/2023 3 Abalang Oriamo Pdm Sacco 6448641 \n25,000,000 29/06/2023 4 Abirabira Aperikira Pdm Sacco 4782689 1041006 25,000,000 19/04/2023 5 Abirabira Aperikira Pdm Sacco \n6270860 1041006 25,000,000 22/06/2023 6 Abirabira Aperikira Pdm Sacco 6448650 \n25,000,000 29/06/2023 \n8 Aboltok Kobulubulu Pdm Sacco Aboltok Kobulubulu Pdm Sacco Acanpi Kaberamaido Pdm Sacco Acanpi Kaberamaido Pdm Sacco Acanpi Kaberamaido Pdm Sacco \n6270890 1040729 25,000,000 \n6448662 1040729 \n4914603 1041034 25,000,000 25/04/2023 6270927 1041034 25,000,000 22/06/2023 6448671 1041034 25,000,000 29/06/2023 Akwalakwala Kobulubulu Pdm Sacco 4914679 1040627 25,000,000 25/04/2023 Akwalakwala Kobulubulu Pdm Sacco 6448803 1040627 75,000,000 29/06/2023 Alem Ward Kaberamaido Town Council Pdm 4914702 \nSacco \nAlem Ward Kaberamaido Town Council Pdm 6271305 \nSacco \n17 Alem Ward Kaberamaido Town Council Pdm 6448824 \nSacco \n\\| 1040967 25,000,000 25/04/2023 1040967 25,000,000 22/06/2023 \n1040967 25,000,000 29/06/2023 \n18 Apele Oriamo Pdm Sacco \n19 Apele Oriamo Pdm Sacco \n20 Apele Oriamo Pdm Sacco \n21 Aperikira Aperikira Pdm Sacco 22 Aperikira Aperikira Pdm Sacco 23 Aperikira Aperikira Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}, [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}]], "page": 55, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4914869 1041424 25,000,000 25/04/2023 6271607 1041424 25,000,000 22/06/2023 6448938 1041424 25,000,000 29/06/2023 4914859 1041007 25,000,000 25/04/2023 6271591 1041007 25,000,000 22/06/2023 6448933 1041007 25,000,000 29/06/2023 24 Ararak Ward Kaberamaido Town Council 4783052 1040730 25,000,000 19/04/2023 Pdm Sacco \n25 Ararak Ward Kaberamaido Town Council 6271668 1040730 25,000,000 22/06/2023 Pdm Sacco \n26 Ararak Ward Kaberamaido Town Council 6448962 1040730 25,000,000 29/06/2023 Pdm Sacco \n27 Kabalkweru Kobulubulu Pdm Sacco 4916277 1040602 25,000,000 25/04/2023 28 Kabalkweru Kobulubulu Pdm Sacco 6274719 1040602 25,000,000 22/06/2023 29 Kabalkweru Kobulubulu Pdm Sacco 6450071 1040602 25,000,000 29/06/2023 30 Kaberamaido Kaberamaido Pdm Sacco 4916292 1041432 25,000,000 25/04/2023 31 Kaberamaido Kaberamaido Pdm Sacco 6450106 1041432 75,000,000 29/06/2023 32 Kagaa Ochero Pdm Sacco 4916311 1040675 25/04/2023 33 Kagaa Ochero Pdm Sacco \n6450150 1040675 75,000,000 29/06/2023 35 Kagaa Ward Ochero Town Council Pdm 4916312 1040464 25,000,000 25/04/2023 Sacco \n36 Kagaa Ward Ochero Town Council Pdm 6274923 1040464 25,000,000 22/06/2023 \n1 6278685 1040838 25,000,000 22/06/2023 49 Murem Okile Pdm Sacco \nOgak Okile Pdm Sacco 4917524 \\| 22/06/2023 \n1041107\\_ 25,000,000 25/04/2023 6280229 1041107 25,000,000 \nOgak Okile Pdm Sacco \nOgerai Okile Pdm Sacco \\_\\| 4917523 \nI 1041355 25,000,000 25/04/2023 \\_\\| 6280225 1041355 25,000,000 \n22/06/2023 53 Ogerai Okile Pdm Sacco \n4787675 1041413 25,000,000 19/04/2023 54 \nOkapel Aperikira Pdm Sacco \n6280299 1041413 25,000,000 22/06/2023 55 Okapel Aperikira Pdm Sacco \nOkeratok Ward Ochero Town Council Pdm iu 4787680 \n1040040 \\| 25,000,000 19/04/2023 \nSacco \n6280318 1040040 25,000,000 22/06/2023 Okeratok Ward Ochero Town Council Pdm \n58 \nSacco \nOkeratok Ward Ochero Town Council Pdm \n6452583 1040040 25,000,000 29/06/2023 \nSacco \n4787686 1040851 25,000,000 \\| 19/04/2023 Okile Okile Pdm Sacco \nOkile Okile Pdm Sacco 6280326 \n1040851 25,000,000 22/06/2023 4787724 1041168 25,000,000 \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}, [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}], [{"headings_0": {"content": "| Bodies ea", "page": 55, "level": 3}}, {"headings_1": {"content": "lr", "page": 55, "level": 5}}]], "page": 56, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "19/04/2023", "metadata": {"headings": [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}], "page": 57, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Olelai Aperikira Pdm Sacco \n6280409 1041168 25,000,000 22/06/2023 Olelai Aperikira Pdm Sacco \nOmodoi Ward Ochero Town Council Pdm 4787788 \n1040774 25,000,000 19/04/2023 \n6280536 1040774 25,000,000 22/06/2023 \\| Sacco \nOmodoi Ward Ochero Town Council Pdm \nSacco \n4787803 1040930 25,000,000 19/04/2023 Ongolangol Alwa Pdm Sacco \nOngolangol Alwa Pdm Sacco 6280564 1040930 \\| \n25,000,000 \\| 22/06/2023 6452663 1040930 25,000,000 29/06/2023 \\| Ongolangol Alwa Pdm Sacco \n4787857 1040753 25,000,000 19/04/2023 Oriamo \nOriamo Pdm Sacco \n6280645 1040753 25,000,000 22/06/2023 Oriamo Oriamo Pdm Sacco \nPalatau Alwa Pdm Sacco 4787927 \n1040421 25,000,000 19/04/2023 6280777 1040421 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}, [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}], [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}], [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}], [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}], [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}], [{"headings_0": {"content": "19/04/2023", "page": 57, "level": 3}}, {"headings_1": {"content": "| Bodies ea", "page": 55, "level": 3}}]], "page": 57, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "22/06/2023", "metadata": {"headings": [{"headings_0": {"content": "22/06/2023", "page": 57, "level": 2}}, {"headings_1": {"content": "19/04/2023", "page": 57, "level": 3}}], "page": 57, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Palatau Alwa Pdm Sacco \n6452744 1040421 25,000,000 29/06/2023 Palatau \nAlwa Pdm Sacco \n4918173 1040628 25,000,000 25/04/2023 \\| Swagere Ochero Pdm Sacco \n1040628 75,000,000 29/06/2023 \\| Swagere Ochero Pdm Sacco \n6453105 \nAppendix (5): Unlicensed SACCOs SN. Vote Name \nName Of SACCO \nParish Name Is the SACCO registered Remarks under Microfinance \\| Institutions \nmoney \nlenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "22/06/2023", "page": 57, "level": 2}}, {"headings_1": {"content": "19/04/2023", "page": 57, "level": 3}}, [{"headings_0": {"content": "22/06/2023", "page": 57, "level": 2}}, {"headings_1": {"content": "19/04/2023", "page": 57, "level": 3}}], [{"headings_0": {"content": "22/06/2023", "page": 57, "level": 2}}, {"headings_1": {"content": "19/04/2023", "page": 57, "level": 3}}], [{"headings_0": {"content": "22/06/2023", "page": 57, "level": 2}}, {"headings_1": {"content": "19/04/2023", "page": 57, "level": 3}}], [{"headings_0": {"content": "22/06/2023", "page": 57, "level": 2}}, {"headings_1": {"content": "19/04/2023", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 58, "level": 3}}, {"headings_1": {"content": "22/06/2023", "page": 57, "level": 2}}], "page": 58, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}], "page": 60, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Attestation form included all required information as per the guidelines \n19 Kaberamaido DLG Okile \n20 Kaberamaido DLG Okile \nOgak Okile Pdm Sacco \nYes \nOgerai Okile Pdm Sacco \nYes \nThe Attestation form included all required information as per the guidelines \nThe Attestation form included all required information as per the guidelines \n21 Kaberamaido DLG Aperikira \\| Okapel Aperikira Pdm Sacco \nYes \nThe Attestation form included all required information as =\\| the guidelines \n22 Kaberamaido DLG Ochero Town Okeratok Ward Ochero Town Council Pdm Yes \nThe Attestation form included all required information as per Council Sacco \\| the guidelines \n23 Kaberamaido DLG Okile \nOkile Okile Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}, [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 60, "level": 3}}, {"headings_1": {"content": "(Yes/No)", "page": 58, "level": 3}}]], "page": 60, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 61, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 60, "level": 3}}], "page": 61, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "enterprises", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes", "page": 61, "level": 2}}], "page": 63, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kaberamaido DLG Abalang Oriamo Pdm Sacco Abalang 14 \n0 \n2 Kaberamaido DLG Abirabira Aperikira Pdm Sacco Abirabira 12 \n0 \n\\| 3 Kaberamaido DLG Aboltok Kobulubulu Pdm Sacco Aboltok [ 13 \n0 \n4 Kaberamaido DLG Akwalakwala Kobulubulu Pdm Sacco Akwalakwala 15 \u2014 \n0 \n5 Kaberamaido DLG Apele Oriamo Pdm Sacco Apele 18", "metadata": {"headings": [{"headings_0": {"content": "enterprises", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes", "page": 61, "level": 2}}, [{"headings_0": {"content": "enterprises", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes", "page": 61, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes", "page": 61, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes", "page": 61, "level": 2}}], [{"headings_0": {"content": "enterprises", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes", "page": 61, "level": 2}}]], "page": 63, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "metadata": {"headings": [{"headings_0": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}, {"headings_1": {"content": "enterprises", "page": 63, "level": 3}}], "page": 63, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0 \n0 \n7 Kaberamaido DLG Kabalkweru Kobulubulu Pdm Sacco Kabalkweru 15 \n0 \n8 Kaberamaido DLG Kaberamaido Kaberamaido Pdm Sacco Kaberamaido 18 \n11 \n9 Kaberamaido DLG Kagaa Ochero Pdm Sacco Kagaa 17 \n12 \n\\| 10 Kaberamaido DLG Kagaa Ward Ochero Town Council Pdm Sacco Kagaa Ward \n14 0 \n11 Kaberamaido DLG \\| Kanyalam Ochero Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}, {"headings_1": {"content": "enterprises", "page": 63, "level": 3}}, [{"headings_0": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}, {"headings_1": {"content": "enterprises", "page": 63, "level": 3}}], [{"headings_0": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}, {"headings_1": {"content": "enterprises", "page": 63, "level": 3}}], [{"headings_0": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}, {"headings_1": {"content": "enterprises", "page": 63, "level": 3}}], [{"headings_0": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}, {"headings_1": {"content": "enterprises", "page": 63, "level": 3}}]], "page": 63, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kanyalam 19", "metadata": {"headings": [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], "page": 63, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "17 \n12 Kaberamaido DLG Katinge Kobulubulu Pdm Sacco Katinge 12 \n0 \n13 Kaberamaido DLG Murem Okile Pdm Sacco \nMurem \\| 15 1 14 Kaberamaido DLG Beerat Ogak Okile Pdm Sacco \nOgak 20 [\\_\\_ 0 \n15 Kaberamaido DLG Okile Pdm Sacco Ogerai 19 \n14 \n16 Kaberamaido DLG Okapel Aperikira Pdm Sacco Okapel\\_ 11 \n0 \n17 Kaberamaido DLG Okeratok Ward Ochero Town Council Pdm Sacco Okeratok \n9 - 0 18 Kaberamaido DLG Okile Okile Pdm Sacco Okile 23 \n17 \n19 Kaberamaido DLG Olelai Aperikira Pdm Sacco Olelai 24 \n17 20 Kaberamaido DLG \\| Omodoi Ward Ochero Town Council Pdm Sacco Omodboi \n8 0 \n21 Kaberamaido DLG Ongolangol Alwa Pdm Sacco \nOngolangor 28 \u2014 27 \n22 I Kaberamaido DLG Oriamo Oriamo Pdm Sacco I Oriamo 18 \n0 I 23 Kaberamaido DLG Swagere Ochero Pdm Sacco Swangere 26 \n0 \n59 \nAppendix (10): Utilisation of PRF Funds \nVoucher Number Date Description of expenditure \nResponsible person Amount Comment 984816 \n22-Aug-22 Payment to Elomunait David being a claim to Elomunait David \nfacilitate District water and sanitation \ncoordination committee meetings \n984823 \n25-Aug-22 Payment to Elomunait David being a claim to Emau Denis \nfacilitate District water and sanitation \ncoordination committee meetings \n986036 \n25-Aug-22 Payment to Ebwamu Milton to facilitate Ebwamu Milton verification of bore holes drilled in FY2021/22 \n1766171 \n11-Oct-22 Payment to Olongo Denis to facilitate sensitisation Olongo Denis of communities on operation and maintenance \n986967 \n22-Aug-22 Payment to IKEO SEMMY PATRICIA to facilitate Ikeo Semmy supervision of parish model data collection \n176909 \n12-Oct-22 Payment to Eyamu David to facilitate training of Eyamu David PDM SACCO leadres in the district \n1769099 \n20-Oct-22 Payment to Eyamu David to facilitate training of Eyamu David PDM SACCO leadres in the district \n3440222 19-Jan-23 Payment to Achom Milcah to facilitate PDM", "metadata": {"headings": [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}, [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}], [{"headings_0": {"content": "Kanyalam 19", "page": 63, "level": 3}}, {"headings_1": {"content": "[6 | Kaberamaido DLG | Aperikira Aperikira Pdm Sacco Aperikira [ 24", "page": 63, "level": 3}}]], "page": 63, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Meetings", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 64, "level": 2}}, {"headings_1": {"content": "Kanyalam 19", "page": 63, "level": 3}}], "page": 64, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2079012 \n09-Nov-22 Payment to Emolu Patrick to facilitate PDC Emolu Patrick activities under PDM \n2078886 \n09-Nov-22 Payment to Egworu Peter to facilitate PDC Egworu Peter activities under PDM \n2439356 \n22-Nov-22 Payment to Odongo Peter for meeting with PDCs Odongo Peter on PDM \n3425810 \n10-Jan-23 Payment to Ebagu Emmanuel for meeting with Ebagu Emmanuel PDCs on PDM \n3430319 \n09-Jan-23 Payment to Omilogor John for meeting with PDCs Omilogor John on PDM", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 64, "level": 2}}, {"headings_1": {"content": "Kanyalam 19", "page": 63, "level": 3}}], "page": 64, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 5302116", "metadata": {"headings": [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], "page": 64, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "08-May-23 Payment to Chakua Wilfred for sensitisation on Chakua Wilfred PDM activities \n4266826 \n16-Mar-23 Payment to Akwi Mary to facilitate refreshment of Akwi Mary TOT during PDM training \n2585991 \n09-Dec-22 Being payment to Ejoku Herman for travel to Ejoku Herman kampala to submit PDM request for additional \nfund \n6388563 \n26-Jun-23 Payment to Dr Chakua Wilfred to facilitate Chakua Wilfred supervision and backup the selection exercise of \nbeneficiaries under PDM program during the \n60 \n664,000 Double payment unaccounted for 300,000 lack of supporting documents \n400,000 lack of supporting documents 458,000 lack of supporting documents 1,000,000 lack of supporting documents 2,262,000 lack of supporting documents 738,000 lack of supporting documents 250,000 lack of supporting documents 250,000 lack of supporting documents 250,000 lack of supporting documents 250,000 lack of supporting documents 250,000 lack of supporting documents 250,000 lack of supporting documents 2,800,000 lack of supporting documents 400,000 lack of supporting documents 1,050,000 lack of supporting documents \n1,156,000 lack of supporting documents \nvillage meetings in the district \n3455456 \n27-Jan-23 Payment to Orai Julius for conducting disease Orai Julius surveillance and vaccination and training PDM \nO1-Feb-23 groups in Aperikira s/c \n3577140 \nPayment to Abongi James for sensitisation and Abongi James profiling of PDM farmer groups \n3163491 \n19-Jan-23 Payment to Engwenyu Richard for sensitisation \\| Engwenyu Richard and profiling of PDM farmer groups and \ncollection of basic agric data and statistics on \nmajor crop enterprises and their productivity \nunder PDM program = 5303779 \\| 17-May-23 Payment to Iriam Suzan to facilitate meeting of Suzan PDCs on PDM \n5302116 \n17-May-23 Payment to Dr Chakua Wilfred as transport refund Dr Chakua for CDOs during PDM training \n2083257 \n15-Nov-22 \\| Payment to Onaga Nakelet for Training enterprise Onaga Nakelet groups under PDM \n2083715 \n15-Nov-22 Payment to Engwenyu Richard to facilitate Engwenyu Richard training of farmers under PDM for crop selected \nenterprise in Kobulubulu and Okille s/cs \n2079111 \n15-Nov-22 Payment to Euchu Alfred to facilitate PDC Euchu Alfred \n\\| activities under PDM \n5302116 \n17-May-23 Payment to Dr Chakua Wilfred being fuel for orci cordinatingPDM FIS training by the ICT experts \n986967 \n06-Sep-22 Payment to IKEO SEMMY PATRICIA to facilitate IKEO SEMMY \n3414444 \n27-Jan-23", "metadata": {"headings": [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}, [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}], [{"headings_0": {"content": "| 5302116", "page": 64, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Aperikira,Alwa.", "metadata": {"headings": [{"headings_0": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "| 5302116", "page": 64, "level": 3}}], "page": 67, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "RESPONSE: \n\\\\ Construction of 9 boreholes in F. \u2014% various subcounties such as", "metadata": {"headings": [{"headings_0": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "| 5302116", "page": 64, "level": 3}}], "page": 67, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "metadata": {"headings": [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], "page": 67, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Drilling of Large diameter production wells at Aburapoli, Ogerai/Olelai \nRESPONSE: \nThe construction of boreholes completed. \nwas \nThe boreholes were handed over to communities for use. \nThe trees which were planted were destroyed by the community. Kobulubulu borehole had a blocked sock pit \nCommunities have been made to plant trees to replace the destroyed ones as shown in pictures inest herein \nThe communities have been to open the blocked soak away pit and , water is now flowing as shown in the pictured \nPhase 1 was complete, however it was not functional as the district had not signed an MOU with the owner of the land. \nE hase one was to establish a water source large diameter well) for the proposed water system thereafter then the design of the system would follow using the data of the large diameter well as a water source, hence its functionality will be put to use when the actual design has been generated. \nThe MOU with the land owner was not finalized awaiting the size of LI \n63 \nExtension of piped water in Alwa Trading centre- Water DWSCG \nRESPONSE: \nExtension of piped water in Alwa Trading centre- Water DWSCG \narea required after the design has been generated, however the land owner accepted works to continue to that level. \nExtension of piped water was done and, this was done to serve 3 villages in Abeju trading centre. \nBricks and other construction materials were not cleared from the site and these could cause accident \nThese yard stand post taps were constructed by the beneficiaries, it was not the part of the contract which was to extend the water main line from Alwa to Ebeju only. \nHowever we have talked to them to remove bricks, left around which can cause accidents to users \n64 \n\\_Appendix 12: UGIFT Project Implementation \nNo. \\| Programme Activity \\| Value of Pictorial \nevidence Summary of findings (Time, Audit conclusion Management details equipment \nQuality, Quantity, Cost and \nResponse", "metadata": {"headings": [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}, [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}], [{"headings_0": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}, {"headings_1": {"content": "Aperikira,Alwa.", "page": 67, "level": 3}}]], "page": 67, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UCX)'Bns_", "metadata": {"headings": [{"headings_0": {"content": "(UCX)'Bns_", "page": 69, "level": 3}}, {"headings_1": {"content": "Ochero,Kobulubulu,Aperikira,Alwa.", "page": 67, "level": 3}}], "page": 69, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 69, "level": 2}}, {"headings_1": {"content": "(UCX)'Bns_", "page": 69, "level": 3}}], "page": 69, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 \\| Human Capital. \\| \nConstructi 836,950,000 work \n\\| - \u201cIncomplete \nDevelopment on of \ncommenced and the contractor \nThe Accounting", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 69, "level": 2}}, {"headings_1": {"content": "(UCX)'Bns_", "page": 69, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 69, "level": 2}}, {"headings_1": {"content": "(UCX)'Bns_", "page": 69, "level": 3}}]], "page": 69, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Aperikira", "metadata": {"headings": [{"headings_0": {"content": "Aperikira", "page": 69, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 69, "level": 2}}], "page": 69, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "was not on site. \nofficer explained that seed \nthe Land title was", "metadata": {"headings": [{"headings_0": {"content": "Aperikira", "page": 69, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 69, "level": 2}}], "page": 69, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Secondary", "metadata": {"headings": [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}], "page": 69, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "obtained and works \nschool \nare commencing this \nFY 2023-2024. \n65 \nAppendix 13: Status of Health Centres \nName of facility Sub county Parish Population served Status \nRemarks \nMurem HC II Okile Murem 12,000 \ne Poor infrastructure e Understaffing \ne Drug stock out. \nKaberepoli HC II Ochero Swagere 38,617 \nPoor \ninfrastructure", "metadata": {"headings": [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}, [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}], [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}], [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}], [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}], [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}], [{"headings_0": {"content": "Secondary", "page": 69, "level": 2}}, {"headings_1": {"content": "Aperikira", "page": 69, "level": 3}}]], "page": 69, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Understaffing", "metadata": {"headings": [{"headings_0": {"content": "Understaffing", "page": 70, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 69, "level": 2}}], "page": 70, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Drug stock out. \n66 \nAppendix 14: Status of Infrastructure. \nProject Inspection conditio Construction of \nBN \nwashing slab at Kaberamaido Hospital", "metadata": {"headings": [{"headings_0": {"content": "Understaffing", "page": 70, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 69, "level": 2}}, [{"headings_0": {"content": "Understaffing", "page": 70, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 69, "level": 2}}], [{"headings_0": {"content": "Understaffing", "page": 70, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 69, "level": 2}}], [{"headings_0": {"content": "Understaffing", "page": 70, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 69, "level": 2}}], [{"headings_0": {"content": "Understaffing", "page": 70, "level": 3}}, {"headings_1": {"content": "Secondary", "page": 69, "level": 2}}]], "page": 70, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|_", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 71, "level": 3}}, {"headings_1": {"content": "Understaffing", "page": 70, "level": 3}}], "page": 71, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of \nwalkway with a roof", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 71, "level": 3}}, {"headings_1": {"content": "Understaffing", "page": 70, "level": 3}}, [{"headings_0": {"content": "|_", "page": 71, "level": 3}}, {"headings_1": {"content": "Understaffing", "page": 70, "level": 3}}]], "page": 71, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ct", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], "page": 71, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of Sig \nnew laboratory \ng \\| \n\\| \nLeaking roofs Drug Storage \nactivities ie \nie Appendix 15: Implementation of project \nAudit remarks \nThe construction of 1 washing slab completed. was \nThe washing slab was in use by the time of inspection. It has a blocked sock pit \nConstruction of walk way to maternity ward was complete and in use at the time of the audit. \nConstruction was being finalized at the time of Inspection. The facility had not been officially handed over to the hospital \nThe hospital had a number of wards with leaking roofs so during \\| the rainy season, these room cannot accommodate patients \nI observed that drugs are stored in a small room with no window, only small ventilators. \n\\| \nSN Finding (KAM, EOM & OM) OAG\u2019s Recommendation Accounting Officer's Status of Response \naa \nresponse \nImplementation. 1", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}, [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}]], "page": 71, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Funding and absorption of wage, I advised the Accounting The Accounting Officer The district is still This has greatly improved in pension and gratuity \nOfficer to ensure that the attributed this to failure facing \nI reviewed the approved wage, pension Human resource department to access the salary absorption \nand gratuity estimates for the financial supports \nnew payroll, failure to fully challenges \nyear 2021/2022 and noted that the pensioners/beneficiaries in process pension \nDistrict budgeted to receive starting the process six documents and staff \nUGX.11,955,658,381 during the year months prior to retirement. who joined payroll in \nunder review and received The Human Resource and third quarter yet the \nUGX.11,955,658,377 representing Information Technology staff budget was from \n100% performance. \nshould support new employees quarter one. \nin obtaining the necessary \nOut of the total receipts for the documentation for set up. \nfinancial year of UGX.11,955,658,377, \nUGX.10,762,277,490 was spent by the \nentity resulting in an unspent balance \nof UGX.1,193,380,887, representing an \nunder absorption level of 10% \nunder the FY 2022/23 with less than 30m wage budget being returned. This was basically monies from retirees, interdicted staff and those who transferred service. Wages being a conditional grant, cannot be spent to 100% given eligibility conditions for expending it, which cannot always be ideal 100%", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}, [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}]], "page": 72, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2 \nOver payment of salary and pension I advised the Accounting The Accounting Officer The district has As at Nov 2023, a total of My review of the payroll registers Officer to ensure that monthly explained that this was not resolved this UGX.22,727,986 has been (IPPS) and IFMS payments revealed an reconciliations are prepared by a result of IPPS and issue \nrecovered in salaries and over payment of UGX.24,628,299 in HR department to eliminate IFMS technical \nUGX.669,814 recovered from respect of salaries and pension \nreoccurrence of double challenges during salary However, the pensioners. Giving a\\_ total payments \nprocessing in the month recovery of these recovery of UGX.23,397,800 In the meantime, recovery of of April, 2022 that funds is on going and representing 95% the funds from the employees resulted into double \nrecovery. A balance of 5% and pensioners is awaited. payments for those \nrecoveries are ongoing on staff. \npayroll. Attached is a summary sheet showing recoveries. \n3 \nUnder payment of pension and I advised the Accounting The Accounting Officer This issue has not The claims were submitted to gratuity. \nOfficer to ensure that the explained that the been resolved. \nthe PS/ST for clearance and My review of the payroll registers pensioners are planned for unpaid pensioners were \nout of this, a total of (IPPS) and IFMS payments revealed an and paid their residual arrears. either retiree for the \nUGX.27,115,964 was cleared under payment of UGX.29,363,296 in \nrespect of pension. \nprevious Financial years \nand paid in the FY 2022/23 whose pension representing 92.1%. The appeared for the first \nremaining UGX.2,310,392 \n68 \n\\| time with residual \nrepresenting 7.9% is being arrears which could not \nprocessed. It awaits be paid using the \nsubmission of complete 2021/22 pension documents by the budget. beneficiaries/claimants. A letter from PS/ST and summary sheet of payments is attached.", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}, [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}]], "page": 72, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Payment of salary using wrong I advised the government The Accounting Officer This issue has not Given challenges with IPPS, salary scales and salary through MoPS to ensure that explained that this could been resolved \nthe District has been enrolled bands/levels/notches. \nthe Human Capital be due to the fact that \non HCM and employee data My comparison of the base pay as per Management System (HCMS) IPPS had technical \nhas been migrated from IPPS IPPS payroll registers with the base pay that is to be rolled out to all drawbacks where not all \nto HCM. Official launch and as per salary structure for 2021/22 MDALGs automates the notch staff had their annual \nuse of HCM is scheduled for revealed that, whereas all staff were salary increments. \npaid on the right scales, 17 of them In addition, the Accounting \nwere paid on wrong Officer was advised to recover \nbands/levels/notches. This led to over overpayments and consider \npayments of UGX.864,048 and under remitting funds to under paid \npayments of UGX.1,401,733. staff. \n\\_ \nincrements automated \nDecember 2023. MoPS has indicated that HCM automates increments.", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}, [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}]], "page": 73, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed access of newly recruited The Accounting Officer was The Accounting Officer This issue has not All staff recruited in the FY or transferred staff to the payroll. advised to ensure that the explained that this was been resolved \n2022/23 accessed payroll I noted that 172 newly recruited/ Human Resource and as a result of granting \nwithin one month. Please transferred employees delayed to Information Technology staff permission to recruit \ncheck attached summary access payroll, with average delays supports new employees in teachers without \nsheet showing access on ranging from 1- 5 months. \nobtaining necessary opening staff ceilings \npayroll status \ndocumentation for set up. \nand the long process of \nprocessing TINs and \nsupplier numbers.", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], "page": 73, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed access to the pension I advised the Accounting The Accounting Officer This issue has not MoPS concluded full payroll \nOfficer to liaise with MOPS to explained that these been resolved \nseparation of the payroll with I,however noted that 10 new ensure that the staff are were staff erroneously \nKalaki DLG and in the FY pensioners/beneficiaries delayed to classified in the correct district classified by MoPS as \n2022/23, all Pensioners access pension payroll, with average in which they belong. \nKalaki DLG staff \naccessed the following month delays ranging from 1-8 months. As a \nfollowing the creation of \nfollowing month of result, UGX.297,871 was not paid. \nnew District. \nretirement. Please check attached summary sheet showing payroll access \n69 \nstatus.", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}, [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}]], "page": 73, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7 Delayed removal of staff from I advised the Accounting The Accounting Officer This issue has not All staff who left service of payroll \nOfficer recover funds from attributed the delay to been resolved \nKaberamaido DLG were I noted that UGX.2,773,761 was paid to Retirees, absconders, and the IPPS non-functionality \nremoved from payroll on 2 staff who had either retired, deceased. \nto facilitate deletion on \ntime. Except one where there absconded or died with of 1 months. Government through MoPs due date. \nwas delay by one month due should fast track the roll out \nto technical issues, but whom and implementation of the \nrecovery of overpayment is HCMS being made.", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], "page": 74, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8 \nMisclassification of salary, pension Government (MoFPED) should The Accounting Officer This issue has not Payments of wages, pension and gratuity expenditure. \nconsider paying pension and explained that gratuity been resolved \nand gratuity in the FY I noted that funds amounting to gratuity obligations as a had been processed but \n2022/23 were based on UGX.301,075,279 relating to gratuity statutory charge without the budget had been \nappropriate budget codes and pension arrears were charged on subjecting it to budget] exhausted yet there \nand this has improved/action account codes other than those ceilings. \nwas still a huge pension \nhas been taken \nprescribed for gratuity and pension \nsurplus which was \narrears. \nbound to be returned to the treasury while gratuity arrears was being accumulated. \n9 Deduction past the deduction end I advised the Accounting The Accounting Officer This issue has Resolved between OAG and date. \nOfficer to approve all letters of explained \nthat been resolved other stakeholders \nI observed that UGX.10,017,669 undertaking prior to UCLA/UBA had not \nrelating to 7 employees was deducted employees \nby UCLA/UBA past the end date. loans/savings. \naccessing conducted the necessary training on the PDMS and its technicalities. \n10 Unapproved loan deductions by I informed the Accounting The Accounting Officer This issue has Resolved between OAG and Accounting Officer in the PDMS Officer that these matters explained \nthat been resolved other stakeholders \nI observed that UCLA/UBA deducted would be brought to the UCLA/UBA had not \nUGX.12,754,733 from 11 staff without attention of the relevant conducted \nthe \napproval of the Accounting Officer from authorities \nnecessary training on \nthe PDMS. This creates an opportunity \nthe PDMS and its \nfor misappropriation of funds through \ntechnicalities \nmaking fictitious deductions as well as \nover deductions. \n70 \nIn addition, UGX.3,475,301 were deducted by UCLA/UBA from 55 staff over and above the approved amounts by the Accounting Officer. This resulted into financial loss to the affected staff. \n11 Reliability of the Payroll Deduction I informed the Accounting The Accounting Officer \nOAG to give an update as Management System Officer that these matters explained that", "metadata": {"headings": [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}, [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}], [{"headings_0": {"content": "ct", "page": 71, "level": 2}}, {"headings_1": {"content": "|_", "page": 71, "level": 3}}]], "page": 74, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "promised", "metadata": {"headings": [{"headings_0": {"content": "promised", "page": 75, "level": 2}}, {"headings_1": {"content": "ct", "page": 71, "level": 2}}], "page": 75, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A comparison of the \u201cactive deductions\u201d would be brought to the UCLA/UBA had not and \u201cmy approvals\u201d reports in the attention of the relevant conducted \nthe PDMS revealed that there were authorities \nnecessary training on variances in deduction amounts. \nthe PDMS and its I also noted that there were variances \ntechnicalities \nin monthly deduction amounts in active \ndeductions report in the PDMS and \nIPPS payroll.", "metadata": {"headings": [{"headings_0": {"content": "promised", "page": 75, "level": 2}}, {"headings_1": {"content": "ct", "page": 71, "level": 2}}], "page": 75, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12 Computation and deduction of Government through MoPS The Accounting Officer Recovery \nof IPPS LST deductions remain Local Service Tax (LST) \nshould ensure that the HCMS explained that over and overpaid funds is tagged on basic pay only and An analysis of the IPPS register and re- accurately deducts LST from under deductions is a ongoing. \ndoes not include Allowances. computation of LST revealed that LST all employees in accordance result of the way IPPS \nHowever, the effectiveness of was not deducted from 24 employees with the relevant laws \nwas programed during MoPs is working HCM in resolving this will be on the payroll amounting to In the meantime, the system design and on this issue. \ntested in the FY 2024/25 UGX.1,000,000. \nAccounting Officer should coding. \nsince the district will start The District had wrongly deducted the make recoveries from staff \npaying on HCM in December LST of 149 employees resulting into an from whom less LST was \n2023 after LST period for FY over deduction of UGX.1,980,000 and deducted and compensation \n2023/24. \nunder deduction of UGX.176,250. A soft where over deductions were \ncopy of 870 transactions was submitted \nmade. \nto the Accounting Officer. \n13 Computation and deduction of Pay Government through MoPS The Accounting Officer \nMoPS has resolved this on As You Earn (PAYE) \nshould ensure that the HCMS explained that this is This issue has not IPPS and it is hoped that An analysis of the IPPS register and re- accurately deducts PAYE from due to the system been resolved \nHCM will equally compute computation of PAYE revealed the all qualifying employees in (IPPS) challenges since \nPAYE \ncorrectly following; \naccordance with the Income it used to under deduct \nThe District wrongly computed the Tax Act. \nPAYE. \nPAYE in respect of 101 employees \nresulting into under deduction of In the meantime the \nUGX.2,643,040 and over deduction of Accounting Officer should", "metadata": {"headings": [{"headings_0": {"content": "promised", "page": 75, "level": 2}}, {"headings_1": {"content": "ct", "page": 71, "level": 2}}, [{"headings_0": {"content": "promised", "page": 75, "level": 2}}, {"headings_1": {"content": "ct", "page": 71, "level": 2}}], [{"headings_0": {"content": "promised", "page": 75, "level": 2}}, {"headings_1": {"content": "ct", "page": 71, "level": 2}}]], "page": 75, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.10,368,921.", "metadata": {"headings": [{"headings_0": {"content": "UGX.10,368,921.", "page": 75, "level": 3}}, {"headings_1": {"content": "promised", "page": 75, "level": 2}}], "page": 75, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "make recoveries from staff \n71 \nA soft copy of 101 transactions was from whom less PAYE was submitted to the Accounting Officer. As deducted and compensation to a result, there was a financial loss to those with over deductions government.", "metadata": {"headings": [{"headings_0": {"content": "UGX.10,368,921.", "page": 75, "level": 3}}, {"headings_1": {"content": "promised", "page": 75, "level": 2}}, [{"headings_0": {"content": "UGX.10,368,921.", "page": 75, "level": 3}}, {"headings_1": {"content": "promised", "page": 75, "level": 2}}], [{"headings_0": {"content": "UGX.10,368,921.", "page": 75, "level": 3}}, {"headings_1": {"content": "promised", "page": 75, "level": 2}}]], "page": 75, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "14 \\| Remittance of deductions (LST, I advised the Accounting The Accounting Officer This issue has not Management wrote to UNATU PAYE, UNATU, UCLA) \nOfficer to carry out the explained that under been resolved. \non this matter and verification I compared the deductions in the IPPS required reconciliations and payment of UNATU \nis Ongoing to avoid the risk of payroll registers with the make payments where under deductions could be a \ndouble payment and financial remittances/payments in the IFMS remittance is confirmed. result of calculation \nloss. \ndetails XML payment file and noted an \nerrors due to use of big \nunder remittance amounting to \ndata where there were \nUGX.1,669,891 to UNATU. \nalso staff who would be \nerroneously classified by \nMoPS under Kalaki DLG \nbut whom we had to \nverify and process their \npayments.", "metadata": {"headings": [{"headings_0": {"content": "UGX.10,368,921.", "page": 75, "level": 3}}, {"headings_1": {"content": "promised", "page": 75, "level": 2}}], "page": 76, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "al", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 76, "level": 2}}, {"headings_1": {"content": "UGX.10,368,921.", "page": 75, "level": 3}}], "page": 76, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "15 Inconsistencies between interface Government through \nThe Accounting Officer The distrit is The two payrolls are now files and payroll registers. \nshould fast track separation of explained that this was working on\\_ this fully separated. Kaberamaido I compared the payroll registers (IPPS Kaberamaido pay roll from because of delay by issue. \nwill soon join HCM as Kalaki file) with the IFMS interface files and Kalaki payroll. \nMOPs to separate the \nremains on IPPS which will observed that there were variances of", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 76, "level": 2}}, {"headings_1": {"content": "UGX.10,368,921.", "page": 75, "level": 3}}], "page": 76, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.104,547,107.", "metadata": {"headings": [{"headings_0": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, {"headings_1": {"content": "al", "page": 76, "level": 2}}], "page": 76, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "payrolls of the two \nmake the two records even districts following the \nmore separated \ncreation of Kalaki \ndistrict. \nJ. \n\\| \n16 Payments of salaries, & pension aff Eovemment through MoPS The Accounting Officer This issue has Resolved. \nthe IPPS \nshould fast track the explained that at the been resolved. \nA comparison of the IPPS payroll separation of payroll between time, these pensioners \nregister and IFMS payment file revealed Kaperebyong and Kalaki and staff still appeared \nthat UGX.431,889,771 was paid off the Districts \non Kalaki payroll \nIPPS to 51 employees and 6 \npensioners/beneficiaries \n17 Inaccurate computation of political I advised the Accounting The Accounting Sica \\| The issue has not Recovery of net = leaders\u2019 and commissioner\u2019s Officer to ensure that all explained that this was been resolved. \noverpayment of 1,441,730/= gratuity \npolitical gratuity is computed due to the fact that the \nhas been made between \nThrough a re-computation of political \nat 30%. \n\\| gratuity of chairperson \nMarch to June 2023 (Variance DSC\\_ was computed at \nbetween expected net pay for \n72 \nleaders\u2019 and commissioner\u2019s gratuity, I noted that the District had inaccurately computed the gratuity of one political leader resulting into an overpayment of", "metadata": {"headings": [{"headings_0": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, {"headings_1": {"content": "al", "page": 76, "level": 2}}, [{"headings_0": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, {"headings_1": {"content": "al", "page": 76, "level": 2}}], [{"headings_0": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, {"headings_1": {"content": "al", "page": 76, "level": 2}}], [{"headings_0": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, {"headings_1": {"content": "al", "page": 76, "level": 2}}], [{"headings_0": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, {"headings_1": {"content": "al", "page": 76, "level": 2}}], [{"headings_0": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, {"headings_1": {"content": "al", "page": 76, "level": 2}}]], "page": 76, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.2,059,615", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, {"headings_1": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}], "page": 77, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "18 Receivables \n40% and not 30%. \nMay 2022 at 30% DPOLGRAT (i.e net pay of 5,624,635 for gross pay of 7,895,192 and actual net pay received at 40% DPOLGRAT (i.e net pay of 7,066,365 for gross pay of 9,954,807). Please see attached summary sheet.", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, {"headings_1": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, [{"headings_0": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, {"headings_1": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}]], "page": 77, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I advised the Accounting The Accounting Officer This issue has not The recovery has been done \\| Review of the Statement of Financial Officer to ensure recovery of explained that the Task been resolved \nthough not fully. Details on Position and Note 19, to the financial issued loans under UWEP and forces at the various \nthe YLP and UWEP Response. Statements, revealed that the District YLP \nlevels had been \nhad accumulated receivables of \nreorganized and\\_ that \nUGX.511,661,055. The balance relates \nthe Ministry had made a \nto outstanding UWEP, YLP funds and \ncommunication to the \nthe overpayments of Salary and \neffect that operation \nPension. \nfunds for both YLP & \nUWEP had been \nFurther analysis revealed that during \nreinstated w.e.f \nthe financial year, the district recovered \n2022/2023. There was \nonly UGX.12,400,150 and \nhope for improvement \nUGX.2,865,000 from UWEP and YLP \nin the recovery of the \nrespectively \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, {"headings_1": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}], "page": 77, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "19 Misclassification of expenditure I advised the Accounting The Accounting Officer This issue has not This was adhered to in the I noted that expenditure amounting Officer to ensure that going explained that during been resolved. \nfollowing FY. \nUGX. 433,609,995 was charged on forward charging of the budgeting process, \nwrong account item codes contrary to expenditure is based on the Funding \nfrom \nthose in which they were budgeted. \nexpenditure classification and Transitional \ncoding as defined by the chat Development grant was \nof Accounts and not reasons received, budgeted \nfor the expenditure \nunder one line for repair \nof vehicles. \nI advised the Pay The Accounting Officer Hn issue has Absorption of funds cannot 21 Absorption of funds \nOut of the total warrants for the Officer to ensure that in explained the failure to been resolved. \nbe 100% because not all financial year of UGX.17,634,284,742, future, employees and absorb released funds \nstaff can be paid salary every UGX.16,893,157,922 (96%) was spent pensioners are accessed on as \u00abDelayed access to \nmonth given eligibility issues. by the entity resulting in an unspent the payroll on time \nthe payroll. \nbalance of UGX.741,126,820 (4%). The \neThe Construction was \n73 \nunspent balance at the end of the \nrecommended for UPDF financial year was subsequently swept \nbrigade which did not back to the consolidated fund account. \ngo", "metadata": {"headings": [{"headings_0": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, {"headings_1": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}, [{"headings_0": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, {"headings_1": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}], [{"headings_0": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, {"headings_1": {"content": "UGX.104,547,107.", "page": 76, "level": 3}}]], "page": 77, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "through.", "metadata": {"headings": [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], "page": 78, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eKakure seed school \nwas not created under \nKaberamaido DLG. \neDelayed to access the \npayroll. \n22 Un-supported/un-justified\\_out- I advised the Accounting The Accounting This issue has Acted put budgets. \nOfficer to ensure that activities Officer explained that \nbeen addressed. I observed that the budgets for 5 of the within a given out-put are the cost of each \n5 outputs assessed were not supported always appropriately costed \noutput was arrived at \nby costings/budgets for each of the \nthrough detailed bills activities within these outputs. I was \nof \nquantities. therefore unable to confirm if the funds \nallocated for these out-puts were \nreasonable and justifiable \n23 Parish Development Model \nBudget allocation \nI reviewed the approved/revised PDM budget allocation for the Financial Year 2021/2022 and noted that Kaberamaido DLG had an approved budget of UGX.504,283,556. The District received UGX.290,995,752 (58%) leaving a L balance of UGX.213,287,804 (42%). 24 Funds diverted. \nThe matter that should be The Accounting Officer The \ndistrict Acted addressed to MoFPED. \nexplained that attempts received the \nwould be made to outstanding \nMOFPED to ensure that amount. \nfunds are released as \nbudgeted in the future \nI informed the Accounting The Accounting Officer The diverted funds Acted I noted that a total of UGX.49,273,173 Officer that the matter would explained \nthat were transferred \nfor gadgets and tools was diverted to be brought to the attention of UGX.49,273,173 \nto PDM SACCO revolving fund for subsequent MOFPED \ndisbursement to registered SACCOs \ncontrary to Regulation 16(1) of the \nPFMR, 2016 that requires an \nAccounting Officer to request the \nMinister for approval to vary, within a \nvote, the amount of money allocated to \nthe vote. \ndiverted from Gadgets accounts and tools was based on \na PS/ST circular dated \n20% May 2022 ref.MEP.50/268/01 \nwhere it was guided \nthat part of the funds \nunder gadgets & tools \nbe repurposed for the \nParish Revolving funds \n74 \n\\| with the same votes. Therefore, these funds were", "metadata": {"headings": [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}, [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}], [{"headings_0": {"content": "through.", "page": 78, "level": 2}}, {"headings_1": {"content": "UGX.2,059,615", "page": 77, "level": 3}}]], "page": 78, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "accordingly", "metadata": {"headings": [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}], "page": 79, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "disbursed to the 29 \nPDM SACCOs as \ndirected and the funds \nare still held in the \nrespective SACCO \naccounts. \n25 Failure to\\_send funds directly to I informed the Accounting The Accounting arte Ue funds were Acted the PDM SACCO \nOfficer that the matter will be explained that at the transferred to PDM \nI noted that funds amounting to brought to the attention of the beginning of the SACCO accounts UGX.222,495,752 was released by relevant authorities. I advised programme, funds were \nMoFPED to the District account instead the PSST to ensure that funds sent from MoFPED to \nof the beneficiary PDM SACCO accounts are channelled directly to the districts and there was \nPDM SACCOs in line with the no way the district \nguidance \ncould refuse to send the \nfunds to the SACCOs. \n26 Funding \\_and\\_ implementation of I informed the Accounting The Accounting ee funds were Acted the program. \nDisbursement and absorption", "metadata": {"headings": [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}], "page": 79, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Officer that this matter would explained that the fact disbursed to all be brought to the attention of that the district received PDM SACCOs \nI noted that OPM delayed to disburse the relevant authority. I advise the funds late and there \nfunds to the district. As a result, the OPM to always train the focal were challenges in \ndistrict also delayed to disburse persons in advance to enable creating the groups in \nUGX.90,000,000 (93% of the total the entities to adequately plan the system, because the \nrelease) to the 21 groups by 2 and a and manage the program \ncreation was reverted to \nhalf months. As at the close of the \nthe district without \nfinancial year, the activity \nadequate \ntraining \nimplementation at the group level had \nnot started. \n27 Support to groups without I advised the Accounting The Accounting Officer All SACCOs have Acted Memorandum of Understanding. \nOfficer to ensure that the explained that this was signed MOU with \nI noted that all twenty-one (21) groups groups sign an MOU with the being \nhandled the district called supported with UGX.90,000,000 did not entity before disbursement of retrospectively \nand Attestation forms. \nhave signed Memoranda of funds \ngoing forward this \nUnderstanding with the district \nwould be under taken \nbefore funding any \ngroup. \\_ \nft \n75 \n28 Submission of quarterly reports to I advised the Accounting The Accounting Officer This issue has not The situation remains the the Office of the Prime Minister \nOfficer to ensure that he explained that the been resolved \nsame as explained by the I noted that the district did not submit complies with the programme operational funds that \nAccounting Officer \nquarterly reports to the Office of the guidelines. \nthe district received \nPrime Minister since there was no \nwere not adequate to \nofficial acknowledgement of receipt by \nfacilitate all the \nthe OPM. \nactivities that the \ndistrict was mandated \nto undertake under \n29 URF Funding and Expenditure.", "metadata": {"headings": [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}, [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}], [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}], [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}], [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}]], "page": 79, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "micro projects. \nI advised the Accounting The Accounting Officer This issue has not Follow ups were made. A total of UGX.317,978,415 was Officer to continue liaising with explained that the been resolved. \nbudgeted to cater for routine manual the Uganda Road Fund to shortfall in funding was \nmaintenance, routine mechanized ensure funding is secured for due to budget cuts. \nmaintenance, and road safety works in planned road activities. \nHowever, the \nKaberamaido District. However, the \nunimplemented \nDistrict received UGX.165,457,780 \nactivities were carried \n(52%) resulting into a\\_ shortfall of \nover to 2022/23 and \nUGX..152,520,635 \nthat the district wrote to \nMoWT requesting for \nsupport. \n30 Delayed payment of ex-gratia I advised the Accounting The Accounting Officer Councillors \nActed I noted delays in payment of Officer to always pay as soon explained that 26 days received ex-gratia councillor\u2019s ex-gratia allowances in Q1, as they receive the money. \nQ3 and Q4 with average delays of 13 \ndays during the year \nare related to the in time beginning of the financial year which had \nsystem challenges and \napproval of warrants", "metadata": {"headings": [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}, [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}], [{"headings_0": {"content": "accordingly", "page": 79, "level": 2}}, {"headings_1": {"content": "through.", "page": 78, "level": 2}}]], "page": 80, "document_name": "Kaberamiado District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kalaki District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Kalaki District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index af5939150f07a50905850d7523b29709e888a313..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kalaki District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KALAKI DISTRICT LOCAL FOR THE YEAR ENDED 30\"! JUNE, 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "C>>", "metadata": {"headings": [{"headings_0": {"content": "C>>", "page": 1, "level": 4}}], "page": 1, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "hg ee", "metadata": {"headings": [{"headings_0": {"content": "C>>", "page": 1, "level": 4}}], "page": 1, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "445.2 >", "metadata": {"headings": [{"headings_0": {"content": "445.2 >", "page": 1, "level": 4}}, {"headings_1": {"content": "C>>", "page": 1, "level": 4}}], "page": 1, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "CAD", "metadata": {"headings": [{"headings_0": {"content": "CAD", "page": 1, "level": 2}}, {"headings_1": {"content": "445.2 >", "page": 1, "level": 4}}], "page": 1, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS en iil", "metadata": {"headings": [{"headings_0": {"content": "CAD", "page": 1, "level": 2}}, {"headings_1": {"content": "445.2 >", "page": 1, "level": 4}}, [{"headings_0": {"content": "CAD", "page": 1, "level": 2}}, {"headings_1": {"content": "445.2 >", "page": 1, "level": 4}}], [{"headings_0": {"content": "CAD", "page": 1, "level": 2}}, {"headings_1": {"content": "445.2 >", "page": 1, "level": 4}}]], "page": 1, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Er", "metadata": {"headings": [{"headings_0": {"content": "Er", "page": 3, "level": 2}}, {"headings_1": {"content": "CAD", "page": 1, "level": 2}}], "page": 3, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 RE EEE \nBasis Tor Opinion 1, susanne atta ann ann nn nn oneaenee cxau euvevesnenvenuneney saree rome \nBEN REN DA En \n1 ET EERTEETETEEERER \n1.0 Implementation of the Approved BUdGet..........csssseseessrsceecececeseseteeeceueeeeeseeeeasessersees 1 \n2.0 Management of the Government Salary Payroll \n12 sccsiisssiccvescsesseas vanssuna cvs ese vevansteenss \nOther Makler 15 ins nenn manner ann nun men rans ones nes Can RR EEE en ee \n3.0 \nImplementation of Key Government Grants/Programmes (FOCUS AREAS) \u00abnenn. 15 \n4.0 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program-", "metadata": {"headings": [{"headings_0": {"content": "Er", "page": 3, "level": 2}}, {"headings_1": {"content": "CAD", "page": 1, "level": 2}}, [{"headings_0": {"content": "Er", "page": 3, "level": 2}}, {"headings_1": {"content": "CAD", "page": 1, "level": 2}}], [{"headings_0": {"content": "Er", "page": 3, "level": 2}}, {"headings_1": {"content": "CAD", "page": 1, "level": 2}}], [{"headings_0": {"content": "Er", "page": 3, "level": 2}}, {"headings_1": {"content": "CAD", "page": 1, "level": 2}}], [{"headings_0": {"content": "Er", "page": 3, "level": 2}}, {"headings_1": {"content": "CAD", "page": 1, "level": 2}}], [{"headings_0": {"content": "Er", "page": 3, "level": 2}}, {"headings_1": {"content": "CAD", "page": 1, "level": 2}}], [{"headings_0": {"content": "Er", "page": 3, "level": 2}}, {"headings_1": {"content": "CAD", "page": 1, "level": 2}}], [{"headings_0": {"content": "Er", "page": 3, "level": 2}}, {"headings_1": {"content": "CAD", "page": 1, "level": 2}}], [{"headings_0": {"content": "Er", "page": 3, "level": 2}}, {"headings_1": {"content": "CAD", "page": 1, "level": 2}}]], "page": 3, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EQUGATON", "metadata": {"headings": [{"headings_0": {"content": "EQUGATON", "page": 3, "level": 3}}, {"headings_1": {"content": "Er", "page": 3, "level": 2}}], "page": 3, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "20 ccs cxsswancn cans mews isesics ors CK Kitts Kak Keswcnmsnnnnean anna Erw n Enn En Er LE RER He \nERBE IE EN 36 namen ana eREEREENER \nManagement\u2019s Responsibility for the Financial StateMent........cccccccscecccecececeeeceeeeesessesesses 36 Auditor\u2019s Responsibility for the Audit of Financial Statements.........cccccccssscsseseseeesesesesserees 36 \nOther Reperina Reise \n37 een \nReport of the Audit of Compliance with Legislation \n38 .uennun nennn n naaan", "metadata": {"headings": [{"headings_0": {"content": "EQUGATON", "page": 3, "level": 3}}, {"headings_1": {"content": "Er", "page": 3, "level": 2}}, [{"headings_0": {"content": "EQUGATON", "page": 3, "level": 3}}, {"headings_1": {"content": "Er", "page": 3, "level": 2}}], [{"headings_0": {"content": "EQUGATON", "page": 3, "level": 3}}, {"headings_1": {"content": "Er", "page": 3, "level": 2}}], [{"headings_0": {"content": "EQUGATON", "page": 3, "level": 3}}, {"headings_1": {"content": "Er", "page": 3, "level": 2}}], [{"headings_0": {"content": "EQUGATON", "page": 3, "level": 3}}, {"headings_1": {"content": "Er", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ADPENER:", "metadata": {"headings": [{"headings_0": {"content": "ADPENER:", "page": 3, "level": 2}}, {"headings_1": {"content": "EQUGATON", "page": 3, "level": 3}}], "page": 3, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "49 na a nn ven non ee aan a ET TEE DT Er En \nList of Acronyms \n\\| Acronym- in a \\| \n\u0131DLG. District Local Government \\|", "metadata": {"headings": [{"headings_0": {"content": "ADPENER:", "page": 3, "level": 2}}, {"headings_1": {"content": "EQUGATON", "page": 3, "level": 3}}, [{"headings_0": {"content": "ADPENER:", "page": 3, "level": 2}}, {"headings_1": {"content": "EQUGATON", "page": 3, "level": 3}}], [{"headings_0": {"content": "ADPENER:", "page": 3, "level": 2}}, {"headings_1": {"content": "EQUGATON", "page": 3, "level": 3}}], [{"headings_0": {"content": "ADPENER:", "page": 3, "level": 2}}, {"headings_1": {"content": "EQUGATON", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "GoU", "metadata": {"headings": [{"headings_0": {"content": "GoU", "page": 4, "level": 1}}, {"headings_1": {"content": "ADPENER:", "page": 3, "level": 2}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "; \u201a \\| Government of Uganda \n\\| \n\\| \nIHCMS Human Capital Management System", "metadata": {"headings": [{"headings_0": {"content": "GoU", "page": 4, "level": 1}}, {"headings_1": {"content": "ADPENER:", "page": 3, "level": 2}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2018ICT | Information Technology N at", "metadata": {"headings": [{"headings_0": {"content": "\u2018ICT | Information Technology N at", "page": 4, "level": 1}}, {"headings_1": {"content": "GoU", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and Communication", "metadata": {"headings": [{"headings_0": {"content": "and Communication", "page": 4, "level": 3}}, {"headings_1": {"content": "\u2018ICT | Information Technology N at", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "INTOSAI International", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI International", "page": 4, "level": 1}}, {"headings_1": {"content": "and Communication", "page": 4, "level": 3}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[ \\| Organization of Supreme Audit \nInstitutions \\| re IPPS \u00a9 Integrated Payroll \nPersonnel and system", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI International", "page": 4, "level": 1}}, {"headings_1": {"content": "and Communication", "page": 4, "level": 3}}, [{"headings_0": {"content": "INTOSAI International", "page": 4, "level": 1}}, {"headings_1": {"content": "and Communication", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "-ISSAIs | International Standards of Supreme Audit Institutions |", "metadata": {"headings": [{"headings_0": {"content": "-ISSAIs | International Standards of Supreme Audit Institutions |", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI International", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "d Local Government Financial \n\\| and Accounting Manual, \n2007 man SA 2 Local Government Financial and", "metadata": {"headings": [{"headings_0": {"content": "-ISSAIs | International Standards of Supreme Audit Institutions |", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI International", "page": 4, "level": 1}}, [{"headings_0": {"content": "-ISSAIs | International Standards of Supreme Audit Institutions |", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI International", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 4, "level": 3}}, {"headings_1": {"content": "-ISSAIs | International Standards of Supreme Audit Institutions |", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Manual, 2007 on", "metadata": {"headings": [{"headings_0": {"content": "Manual, 2007 on", "page": 4, "level": 4}}, {"headings_1": {"content": "Accounting", "page": 4, "level": 3}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\ Local Government Public Procurement Authority", "metadata": {"headings": [{"headings_0": {"content": "\\ Local Government Public Procurement Authority", "page": 4, "level": 1}}, {"headings_1": {"content": "Manual, 2007 on", "page": 4, "level": 4}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| and Disposal", "metadata": {"headings": [{"headings_0": {"content": "| and Disposal", "page": 4, "level": 3}}, {"headings_1": {"content": "\\ Local Government Public Procurement Authority", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Local Governments", "metadata": {"headings": [{"headings_0": {"content": "| and Disposal", "page": 4, "level": 3}}, {"headings_1": {"content": "\\ Local Government Public Procurement Authority", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lower", "metadata": {"headings": [{"headings_0": {"content": "Lower", "page": 4, "level": 3}}, {"headings_1": {"content": "| and 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"metadata": {"headings": [{"headings_0": {"content": "of of | Education \u201aPlanning : and Economic Development _", "page": 4, "level": 1}}, {"headings_1": {"content": "Ministry", "page": 4, "level": 3}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ministry Finance,", "metadata": {"headings": [{"headings_0": {"content": "Ministry Finance,", "page": 4, "level": 3}}, {"headings_1": {"content": "of of | Education \u201aPlanning : and Economic Development _", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2018MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "\u2018MoGLSD", "page": 4, "level": 4}}, {"headings_1": {"content": "Ministry Finance,", "page": 4, "level": 3}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", 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{"headings_1": {"content": "Ministry", "page": 4, "level": 2}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NAA _", "metadata": {"headings": [{"headings_0": {"content": "NAA _", "page": 4, "level": 3}}, {"headings_1": {"content": "of Gender, Government \u201aLabour and Social Development |", "page": 4, "level": 3}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "National \u2018Non-Tax \n\u2018Audit Revenue Act z \n\\| Office of the Auditor \n( General", "metadata": {"headings": [{"headings_0": {"content": "NAA _", "page": 4, "level": 3}}, {"headings_1": {"content": "of Gender, Government \u201aLabour and Social Development |", "page": 4, "level": 3}}, [{"headings_0": {"content": "NAA _", "page": 4, "level": 3}}, {"headings_1": {"content": "of Gender, Government \u201aLabour and Social Development |", "page": 4, "level": 3}}], [{"headings_0": {"content": "NAA _", "page": 4, "level": 3}}, {"headings_1": {"content": "of Gender, Government \u201aLabour and Social Development |", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Program Budgeting System.", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System.", "page": 4, "level": 1}}, {"headings_1": {"content": "NAA _", "page": 4, "level": 3}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\| Payroll Consults Africa \n\\_\\_Payroll Deduction Management System i : \u2018", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System.", "page": 4, "level": 1}}, {"headings_1": {"content": "NAA _", "page": 4, "level": 3}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Procurement & Disposal AL |", "metadata": {"headings": [{"headings_0": {"content": "| Procurement & Disposal AL |", "page": 4, "level": 1}}, {"headings_1": {"content": "Program Budgeting System.", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "| Procurement & Disposal AL |", "page": 4, "level": 1}}, {"headings_1": {"content": "Program Budgeting System.", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Unit.", "metadata": {"headings": [{"headings_0": {"content": "Unit.", "page": 4, "level": 2}}, {"headings_1": {"content": "| Procurement & Disposal AL |", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". \n\\| Public Finance Management Regulations", "metadata": {"headings": [{"headings_0": {"content": "Unit.", "page": 4, "level": 2}}, {"headings_1": {"content": "| Procurement & Disposal AL |", "page": 4, "level": 1}}, [{"headings_0": {"content": "Unit.", "page": 4, "level": 2}}, {"headings_1": {"content": "| Procurement & Disposal AL |", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Public Assets |", "metadata": {"headings": [{"headings_0": {"content": "Public Assets |", "page": 4, "level": 1}}, {"headings_1": {"content": "Unit.", "page": 4, "level": 2}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Procurement & Disposal of Public F \n\\| Permanent Secretary / Secretary to", "metadata": {"headings": [{"headings_0": {"content": "Public Assets |", "page": 4, "level": 1}}, {"headings_1": {"content": "Unit.", "page": 4, "level": 2}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Treasury.", "metadata": {"headings": [{"headings_0": {"content": "Treasury.", "page": 4, "level": 1}}, {"headings_1": {"content": "Public Assets |", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Treasury Single Account", "page": 4, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Treasury Sub Single Account\u201c \u0131 Uganda Banker\u2019s Association \n\\| Uganda Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "Treasury Single Account", "page": 4, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_ Uganda Consumer and Lender's Association", "metadata": {"headings": [{"headings_0": {"content": "_ Uganda Consumer and Lender's Association", "page": 4, "level": 1}}, {"headings_1": {"content": "Treasury Single Account", "page": 4, "level": 3}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KALAKI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "_ Uganda Consumer and Lender's Association", "page": 4, "level": 1}}, {"headings_1": {"content": "Treasury Single Account", "page": 4, "level": 3}}, [{"headings_0": {"content": "_ Uganda Consumer and Lender's Association", "page": 4, "level": 1}}, {"headings_1": {"content": "Treasury Single Account", "page": 4, "level": 3}}]], "page": 5, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "_ Uganda Consumer and Lender's Association", "page": 4, "level": 1}}], "page": 5, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kalaki 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 Kalaki 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": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "_ Uganda Consumer and Lender's Association", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "_ Uganda Consumer and Lender's Association", "page": 4, "level": 1}}]], "page": 5, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "strategies", "metadata": {"headings": [{"headings_0": {"content": "strategies", "page": 7, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], "page": 7, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Under collection of Local-revenue, denied the District resources for implementation planned activities. \nThe Accounting Officer attributed the underperformance to the business community\u2019s poor attitude toward payment of local fees and rates. Further still there was a challenge of cessation of small businesses operations before local revenue collection however, going forward he promised to increase sensitizing the public. \nPerformance of GOU warrants \nThe District had an approved budget of UGX.21.525Bn from the The", "metadata": {"headings": [{"headings_0": {"content": "strategies", "page": 7, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}, [{"headings_0": {"content": "strategies", "page": 7, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], [{"headings_0": {"content": "strategies", "page": 7, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}]], "page": 7, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "strategies", "page": 7, "level": 2}}], "page": 7, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "various programmes out of which UGX.20.785Bn was warranted Officer \nshould resulting in a\\_ shortfall of UGX.0.74Bn representing 97% engage the MoFPED", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "strategies", "page": 7, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "strategies", "page": 7, "level": 2}}]], "page": 7, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "performance.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 7, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and other relevant authorities and The performance of warrants from each of the programmes from stakeholders \nfor which the District was allocated funds is shown in the table below; sufficient funding. \nProgramme Approved Warrants Variance %oage Budget (UGX) (UGX) Bn perfor UGX \nmance Agro- 137 1.37 0 100 Industrialization \nCommunity 0.28 0.27 0.01 96 mobilization & mind- \nset change \nDevelopment Plan 2.07 2.07 \nImplementation \ntransformation \nObservation \nRecommendation change, land & Water ee \nPrivate \nSector \nDevelopment \nPublic Sector 2.12 2.10 0.02 \nTransformation \nTourism \nDevelopment \nThe UGX.0.71 Bn that was not warranted was meant for the following activities which were either partially or not implemented \nProgramme Amount Activities not Purpose of the not /partially unimplemente warranted implemented d activi Community Travel inland Monitoring and mobilization & Inspection mind-set \nchange \nGovernance & 0.06 Transfer of funds Institutional Security to other coordination government units Facilitation for Travel inland management Allowances (Incl. and operation of Casuals, \nLLGs \nTemporary, sitting Payment of allowances) allowances for implementation of activities Human HIV/AIDS Monitoring and Capital mainstreaming supervision of Development \nReproductive and capital works infant health Construction of services \ninfrastructure Other Structures under the \u2014 \nAcquisition \nEducation \nTravel inland department Monitoring and supervision of district projects Integrated \nTransfer to Other Road \nTransport Government Units maintenance Infrastructure \nRoad rehabilitation Maintenance - & Services \nBuildings and Structures Sustainable \nPension payment Payment of Urbanization \npensioners \n& Housing \nNatural \nAllowances (Incl. Payment of \nObservation \nThe Accounting Officer explained that the unwarranted funds were due to the 3% budget cuts. \nUtilization of Warrants \nOut of the total warrants of UGX.20.785Bn availed during the year, The", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}, [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}]], "page": 7, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "performance.", "page": 7, "level": 2}}], "page": 9, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGX.16.17Bn was utilized by the District resulting in un-utilized Officer \nshould warrants of UGX.4.615Bn representing utilization of 78% as shown engage the MoPS in the table below; \nfor clearance\u2019 to recruit and the Programme \nWarrants Utilization of Variance %age MoES to expedite (UGX) Bn warrants (UGX) Bn perfor the procurement for", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "performance.", "page": 7, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "performance.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "performance.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "performance.", "page": 7, "level": 2}}]], "page": 9, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX) Bn", "metadata": {"headings": [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], "page": 9, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "mance Apapai seed School Agro-Industrialization \nCommunity 0.27 0.23 0.04 85 \nmobilization & mind-set \nchange \nImplementation \nDigital transformation 0.005 0 Governance & Securi \nDevelopment \nIntegrated Transport 0.74 Infrastructure \n& \nServices \nSustainable \n0.07 Urbanization & Housing \nNatural Resources, 0.37 Environment, Climate \nchange, land & Water \nPrivate Sector 0.03 Development \nPublic Sector 2.10 Transformation \nTotal \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable Showing activities affected by under-utilization of warrants Programme Warran Activities Reason for the ts not affected by the underutilization Utilized under utilization of warrants \n0.24 Payment of Failure to recruit Industrialization general staff staff as planned \n\\|No Observation Recommendation \nDigital 0.005 Payment of staff Funds not transformation salaries warranted 5 Governance & 0.03 Payment of staff Failure to recruit Security \nsalaries and staff as planned allowances \n6 Human Capital 2.44 Construction of a Delayed Development seed school disbursement of Construction of funds \nhealth \nFailure to recruit as administration \nplanned block \nPayment of staff \nsalaries \nand \nallowances \n7 Integrated 0.08 Maintenance of Budget cuts Transport \nroads \nFailure to recruit as Infrastructure & Payment of planned Services salaries and \nallowances \n8 Sustainable 0.07 Payment of Funds not Urbanisation & pension warranted Housing \nNatural \nPayment of staff Failure to recruit Resources, \nsalaries and staff as planned Environment, \nallowances Climate change, \nland & Water", "metadata": {"headings": [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}, [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}]], "page": 9, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Private Sector", "metadata": {"headings": [{"headings_0": {"content": "Private Sector", "page": 10, "level": 3}}, {"headings_1": {"content": "UGX) Bn", "page": 9, "level": 3}}], "page": 10, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Payment of staff Failure to recruit Development \nsalaries and staff as planned allowances \nPublic Sector \nPayment of staff Failure to recruit Transformation \nsalaries and staff as planned allowances The District Payment of received a pension \nsupplementary budget for pension on June 2023 which was not requested for instead the district needed gratui", "metadata": {"headings": [{"headings_0": {"content": "Private Sector", "page": 10, "level": 3}}, {"headings_1": {"content": "UGX) Bn", "page": 9, "level": 3}}, [{"headings_0": {"content": "Private Sector", "page": 10, "level": 3}}, {"headings_1": {"content": "UGX) Bn", "page": 9, "level": 3}}], [{"headings_0": {"content": "Private Sector", "page": 10, "level": 3}}, {"headings_1": {"content": "UGX) Bn", "page": 9, "level": 3}}], [{"headings_0": {"content": "Private Sector", "page": 10, "level": 3}}, {"headings_1": {"content": "UGX) Bn", "page": 9, "level": 3}}]], "page": 10, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12 Tourism", "metadata": {"headings": [{"headings_0": {"content": "12 Tourism", "page": 10, "level": 3}}, {"headings_1": {"content": "Private Sector", "page": 10, "level": 3}}], "page": 10, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0.04 Payment of staff Failure to recruit Development \nsalaries and staff as planned allowances. \nTotal \n4.615 \nAs a result of failure to utilize warrants, Apapai Seed School was", "metadata": {"headings": [{"headings_0": {"content": "12 Tourism", "page": 10, "level": 3}}, {"headings_1": {"content": "Private Sector", "page": 10, "level": 3}}, [{"headings_0": {"content": "12 Tourism", "page": 10, "level": 3}}, {"headings_1": {"content": "Private Sector", "page": 10, "level": 3}}], [{"headings_0": {"content": "12 Tourism", "page": 10, "level": 3}}, {"headings_1": {"content": "Private Sector", "page": 10, "level": 3}}]], "page": 10, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 2}}, {"headings_1": {"content": "12 Tourism", "page": 10, "level": 3}}], "page": 10, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No Observation \nRecommendation \\| 2016 states that the work plan of a vote shall indicate the key Officer \nshould performance indicators to be used to gauge the out-puts. \nensure that all activities have Part A of the performance contract for Accounting Officers outlines appropriate \nthe core performance requirements against which their performance performance should be assessed in regard to achievement of indicators \nand planned results. This requires the Accounting Officer to be assessed targets. \non the extent to which annual key performance indicators and \ntargets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 3 outputs with a total of 16 activities. I noted the following; \n2 Outputs with 11 activities had clear performance indicators and", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 2}}, {"headings_1": {"content": "12 Tourism", "page": 10, "level": 3}}, [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 2}}, {"headings_1": {"content": "12 Tourism", "page": 10, "level": 3}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 2}}, {"headings_1": {"content": "12 Tourism", "page": 10, "level": 3}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 2}}, {"headings_1": {"content": "12 Tourism", "page": 10, "level": 3}}]], "page": 11, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "targets.", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 2}}], "page": 11, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 outputs with 5 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 2 \nTable showing performance indicators and targets \nCategory of No. of No of No.of No of Expendit % outputs outputs activiti Activiti activitie ure Quant sampled es in es with s Amount ificati the clear without (Bn on of output perfor clear UGX) outpu s mance perform ts indicat ance \nors and indicato \ntargets rs and \ntargets \nFully quantified 2 11 11 00 \noutputs \nSubstantially 00 00 00 00 00 quantified \nOutputs \nOutputs not 3 05 00 05 \u2018 \nfully quantified \nTotal 16 11 05 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that programme Based Budgeting System did not capture the outputs of Local governments therefore no performance indicators and targets could be seen. \nObservation \nRecommendation for \nthe Table showing performance indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 2}}, [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 2}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 2}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 2}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "unimplemented", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 12, "level": 2}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], "page": 12, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], "page": 12, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Category of No. of No of No. of No of No of Expendit outputs output activiti Activitie activitie activiti ure \ns es in\\|s fully s es not Amount assess the impleme partially imple (UGX) ed output nted impleme mente \ns \nnted Fully \nimplemented \noutputs \nPartially \nimplemented \noutputs \nNot \nimplemented \noutputs \nee ee \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, Kalaki district did not implement or partially implemented the following planned activities. \ne Construction of Apapai Seed Secondary School. oe Drilling of a borehole. \nConstruction and maintenance of roads under routine manual e \nand manual maintenance. \nRefer to Appendix 3 (a-b) for details \nThe Accounting Officer explained that; \nConstruction of Apapai Seed Secondary School is a multi-year e \nUGIFT project that experienced a delayed procurement process. \noe All the 7 boreholes were not drilled because the unit cost increased hence resulted into the drilling of only 6 boreholes. Construction and maintenance of roads under routine manual e \nand manual maintenance was delayed as result of inadequate funds released to facilitate road gangs under routine manual and maintenance. \n1.6 Delivery of Services from \nActivities \n1.6.1 The Service Delivery under other Service Delivery Areas (DDEG Health Sector Development Grant(HSDG), OPM funded projects)", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "metadata": {"headings": [{"headings_0": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}, {"headings_1": {"content": "projects.", "page": 12, "level": 2}}], "page": 13, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "are the details of my findings. \nProgra Activity Source Total Pictorial evidence \nSummary of Audit mme details of funds expen \nfindings conclusion diture (Time, (Time, Quality, (UGX) Quality, Quantity, Cost Quantity, Cost and \n\u2018Bns \nand", "metadata": {"headings": [{"headings_0": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}, {"headings_1": {"content": "projects.", "page": 12, "level": 2}}, [{"headings_0": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}, {"headings_1": {"content": "projects.", "page": 12, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}, {"headings_1": {"content": "projects.", "page": 12, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}, {"headings_1": {"content": "projects.", "page": 12, "level": 2}}]], "page": 13, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], "page": 13, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Functionali \nHuman Constructi Health 0.148 \nAt inspection, Works are \\| the Project incomplete Capital on \\| X partially \nof OPD Sector \\| a \nwas \nDevelo at Otuboi Develop \npment HCIII- ment \\| ie ee implemented. Phase II Grant \\| Ca e Tiles installed instead of Terrazzo \nInternal doors not installed \nWindows glasses not yet fixed \ne Water harvest tank mounted. \nShelves and lockers not fixed. \noe Soak pit dug but left open \nAt inspection \\| Generally, project Constructi OPM 0.087 \nConstruction, works were on of two \nclassroom works were \nsatisfactory block, complete and being fully \noffice and \nutilised. \n5 stance \ndrainable \nAt the time of Quality of works Human Constructi \ninspection, the were generally Capital on of \nconstruction satisfactory. Develo Health \nworks were \npment Administra \ncomplete and \ntion block \nthe building was \nat Kalaki \nbeing utilized. \nheadquate \nr \nAt the time of \nInterga Rehabilitat \ninspection, the Delay in rted ion of 9km \nroad works were disbursement of transpo", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}]], "page": 13, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bululu \nsubstantially funds affected rt Ipenet done. implementation infrastr road \nRoad shaping, of the project. ucture Kalaki \nformation and Therefore, OPM and \ncompaction was should avail funds Sevices \ndone. in a timely Compaction not manner to enable well done on the the contractor sides of some execute the road parts of the works in time. road. Heavy rains also Side drains were affected the road - \\| created to allow works. \nfor easy flow of \nrain water. \nCulvert \ncrossings not \ninstalled. \nContractor was \nnot paid in the \nperiod under \nreview. \nRoad Completion of the Kalaki- \nconstruction road works has Otuboi- \nworks were improved service Bata low \ncomplete at the delivery \ncost seal \ntime \nof road \ninspection. Swamp \\_ raising was done Culverts were installed however, silting \n6 Natural Tree OPM 0.02 \nOut of 9000 Project Resour planting/ seedlings Implementation ce, afforestati \nacquired by the is satisfactory. Environ on/enviro \ndistrict, I \nment, nment \nsampled 4,500 \nClimate conservati eucalyptus change on seedlings \n, Land \nplanted on 6 \nand \nacres of the \nWater \ndistrict \nheadquarters \nland. \nI \nconfirmed that \nthe seedlings \nhad \nbeen \nTotal \n0.738 \nplanted and \nwere thriving. \\_ \nThe Accounting Officer explained that the internal doors at OPD at Otuboi HCIII were not installed because they were faulty and the contractor had been requested to correct the defects.", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}]], "page": 14, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 3}}], "page": 15, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "should; \ne Use the verified In addition, 72 individuals had not accessed the payroll by end of June, 2023. These \npayroll as a basis were captured as new records in my determination of the District wage bill. \nof updating monthly payrolls The following observations were made; \nfor paying a) Out of 832 employees on the paayroll, 816 (97%) employees appeared for the \nemployee \nvalidation exercise and presented all the pre-requisite documents to confirm \nemoluments. \ntheir existence and regularity of recruitment. \ne Engage the Ministry of Public b) A total of 1 (1.2%) employees on the payroll appeared for validation but did \nService to make not satisfy the requirements of the validation exercise, hence were not verified. \narrangements to validate any staff \u00a2) A total of 15 (1.8%) employees on the payroll did not appear for the validation \nwho have been and were categorised as follows; \ngenuinely \n1 employee who did not appear for the headcount was accounted for by the \naccounted for by Accounting Officer as being away for genuine reasons which included study \nthe Accounting leave abroad, staff who had no National IDs at the time of validation. \nOfficer. \nRegularly review 10 employees were confirmed to have exited the District due to: death, \nthe District payroll dismissal, abscondment, retirement, transfer of service, and those who are \nso as to promptly known to the Accounting Officer but failed to appear for validation without \nremove exited justification. employees and avoid continued A total of UGX.57,908,397 was paid as salary to 10 employees in question loss \nto after exit and this is considered a financial loss to Government. \ngovernment \ne Initiate the I further noted that 4 individuals who were paid UGX.23,441,388 in the last \nprocess of four years, were not accounted for and these were omitted from the validated \ntransferring of payroll. salary payments of individuals that d) 72 individuals whose names were not on the District\u2019s payroll by June 2023, \ntransferred service appeared for the validation exercise. These individuals were included on the \nto their new duty validated payroll, upon confirmation by the Accounting Officer regarding their \nstations. \nstatus.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 3}}], "page": 17, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management Response", "metadata": {"headings": [{"headings_0": {"content": "Management Response", "page": 17, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 17, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that; \nThe one (1) staff who appeared for headcount but was not verified e \nwas recruited from Kaberamaido DLG and transferred to Kalaki DLG in 2019 after it was curved out of Kaberamaido DLG. \nThe one (1) staff who did not appear for headcount but was . \naccounted for belonged to Kaberamaido DLG which is the mother district for Kalaki DLG and his name had erroneously appeared on the Kalaki DLG payroll. \nSome of the staff appearing on the payroll had transferred service, \u00ab \ndied or retired by the time of validation. \ne Employees captured as new records were new recruits and staff transferred to the district.", "metadata": {"headings": [{"headings_0": {"content": "Management Response", "page": 17, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}, [{"headings_0": {"content": "Management Response", "page": 17, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "Management Response", "page": 17, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "Management Response", "page": 17, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}]], "page": 17, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "po", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}], "page": 17, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.1.3 Inconsistencies in Employee Details \nA total of 40 employees on the payroll had inconsistencies in their dates of birth, The \nAccounting", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}], "page": 17, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Findings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of the payroll The \nAccounting including planning, budgeting and payments for the period of four years (2019/2020- Officer should; 2022/2023). Ensure timely reconciliation of the I noted that; \namounts before a) 280 and 313 employee records were captured on wrong scale/notches leading effecting payments. to an over computation of UGX.513,905,957 and under computation of In addition, the UGX.313,702,149 respectively. \namounts over remitted should be b) A total of 78 employees were not paid salary amounting to UGX.76,241,310. in followed up with a the period under review leading to arrears. \nview of recovery. The Accounting Officer c) Over-remittance of UGX.7,799,693 and under-remittance of UGX.596,850,740 should laisse with of statutory deductions were made by the entity during the period. \nMoPS to ensure that the District payroll is d) Over-remittance of UGX.10,027,811 and under-remittance of UGX.21,657,030 cleaned. \nof non-statutory deductions were made by the entity during the period. \nPut in place controls Management Response \nto ensure that non- The Accounting Officer explained that the District IPPS payroll was mixed up with \nstatutory deductions staff under the mother district -Kaberamaido DLG. \nare always accurately computed and promptly paid as per the payroll register.", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}], "page": 18, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed deletion of employees from the payroll \nI noted that UGX.5,229,433 was paid to 7 staff who had either been retired, The \nAccounting transferred, absconded or died. These resulted into financial loss to government. \nOfficer should initiate the process of Management Response \ndeleting these names The Accounting Officer explained that this was due inconsistencies in dates of birth \nfrom the payroll. For for the staff and failure by members of the deceased staff families to avail necessary staff on transfer of documents like National IDs to end their service on the IPPS. \nservice, the Accounting Officer should initiate a process of transfer of salary payment to their new duty station.", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}], "page": 18, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "g) Review of the Entity Staff Establishment \nThe Accounting During the audit, I undertook procedures to review the completeness and relevancy Officer \nshould of the entity establishment and noted that; \ncontinue engaging i. Out of 138 approved positions, a total of 91 positions were filled leaving a gap the \nrelevant of 47 vacant positions. \nauthorities to make sure that the existing ii. The entity did not have an approved and costed staff establishment for staffing gaps are primary, secondary and tertiary institutions while the staff structure for health \nfilled. \nfacilities issued by Ministry of Health was not incorporated into the district \napproved structure. \nThe Accounting Officer should also The Accounting Officer explained that the district shall continue making and \nengage relevant", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}], "page": 18, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "h) Estimated Wage Budget for validated staff for FY 2023/2024 \nMinistry of Public The expected District wage estimate for the year 2023/24 is UGX.14,395,680,933 to \nService and the \ncater for 1,364 confirmed positions excluding salary arrears of UGX.914,895,720. \nAccounting Officer should review the Comparison of the estimated wage bill of UGX.14,395,680,933 and the approved approved wage wage estimate of UGX.12,096,981,193 revealed a variance of UGX.2,298,699,740 estimates of the leading to under budgeting. \nDistrict for the FY 2023/24 in line with Implication \nthe results of the The deficit budget on wages may lead to accumulation of arrears and demotivation \nvalidation exercise to of staff not paid. \nensure an accurate wage bill for the District. \nOther Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}, [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}]], "page": 19, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}], "page": 19, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) \nThe District Rural Water Supply and Sanitation Conditional Grant 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 district. \nKalaki District received UGX.318,642,000, out of UGX.318,642,000 budgeted (100%) for the financial year 2022/23. Out of the UGX.318,642,000 received, the District spent UGX.303,166,133 (95%) leading to un-utilized funds of UGX.15,475,867. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nCategory Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}]], "page": 19, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}], "page": 19, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Rural Water and Construction of boreholes \n6 \n3.1.1 Positive observations \nOut of the total program receipts of UGX.318,642,000, UGX.318,642,000 was spent e \nby the District representing a utilization level of 100%. \n3 out of 3 (100%) of the projects that were budgeted for had been provided for in oe \nthe approved five-year development plan. \nProcurement files revealed that there were no irregularities in the bidding process in oe \n3 procurements worth UGX.303,166,133. \nNew water facilities were constructed on where there was proof of ownership. o \noe Expenditure of UGX.124,577,660 remained unaccounted for at the close of the financial year because there was no supporting documentation to confirm occurrence such as engineers\u2019 certificates and copies of LPOs, activity reports, minutes of the", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}, [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}]], "page": 19, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meeting.", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], "page": 20, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n3.1.3 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \no The District budgeted for UGX.318,642,000 and received UGX.318,642,000 and utilised all the funds received. \ne The proposed investments are derived from the approved LG Development Plan. e prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \ne provides an indicative list of capital investments and other development activities to be funded. \nstipulates that LGs should prioritise water supply investments for sub-counties that oe \nhave below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning Kalaki DLG and noted the following; \nDesk and field appraisals were not undertaken for 2 out 3 (67) planned projects. o \nDetails in table below. \nSN Water Projects/ facilities \nSitting, design and construction of 6 bore holes fitted with hand and rehabilitation of 1 bore hole \nBanned \nexpenditure Expenditure P (UGX) \nUGX \n158,200,000 158,200,000 \nSN Category Sub County/Town Budget Ranking Rank Council Name \n1 Sub County with Ogwolo SC \nAmount based on need interpretation 118,165,973 Least needy by most allocation rank 2 Sub County with Anyara SC \n25,000,000 Most needy by least allocation rank \nAllocation of funds to sub counties that have better water coverage leads to inequitable service delivery. \nThe Accounting Officer explained that priorities were given to least water performing sub counties that is Bululu being the worst performing, followed by Apapai and Anyara.", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}, [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}]], "page": 20, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "meeting.", "page": 20, "level": 1}}], "page": 21, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should prioritise water supply investments for sub-counties that are below the district average water coverage levels. \n3.1.4 Review of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \nNone of the 3 projects had their procurement adverts published by 30 June 2022. \no \nNone of the 3 projects had their procurement contracts awarded by 31\u00b0 October 2022. oe \nDelayed procurement causes delayed implementation hence hampering service delivery. \nThe Accounting Officer explained that Funds for water activities were disbursed in quarter two and therefore the district could not start the procurement process before confirming the funds availability.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "meeting.", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "meeting.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "meeting.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "meeting.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "meeting.", "page": 20, "level": 1}}]], "page": 21, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should with MoFPED and other relevant authorities ensure timely disbursement of funds. \n3.1.5 Review of the Implementation of the Grant activities \nDLGs should test at least 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nAll boreholes fitted with hand pumps should have a minimum yield of 500litres/hour. All LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nOne (01) projects did not have their designs approved by the Ministry of Water and \u00b0 \nEnvironment as shown in the Appendix 6 \nI further noted that the main transmission line was reduced from 1393 meters to 880 \nmeters during negotiations and evaluation of bid process. \nAs a result, UGX.118,187,000 was spent on projects with unapproved designs and the project may not meet the minimum standards required by the MoWE. Unapproved designs may also cause cost inefficiencies due to need for constant adjustments during implementation. Quality may also be compromised which negatively affects service delivery. \nThe Accounting Officer explained that the main transmission line was reduced to 880m less by 513m because the contractor\u2019s quotation was above the reserve price hence committee sat down and agreed to reduce it", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 22, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that piped water system designs are approved by Ministry of Water and Environment. \nI carried out physical inspections on the 22nd November, 2023 on nine (06) newly constructed water facilities to assess indicators of service delivery. I observed that twelve (12) water facilities were functional, two (02) were partially functional while non was non-functional. Details are in Appendix 7 \nRecommendation \nThe Accounting Officer should ensure that all water facilities are functional. \nThe District had only one water quality testing kits as a result water quality test were carried out using rudimentary techniques focusing on water smell, color and taste other than the standard tests. \nOnly 401 (0%) of the existing water sources were tested contrary to the standard \u00b0 \nrequirement of 20%, while 6 (0%) of the new sources were tested contrary to the required standard of 100%. \nNumb Percenta Percenta Percenta Percentage er of\\|ge ge ge of tested water required actually untested water source to be tested sources \ns tested (b) (a-b) suitable for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 22, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(a)", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 23, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "human", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 23, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "consumpti", "metadata": {"headings": [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], "page": 23, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "on. 401 \n100% projects \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the none quality testing of water was attributed to late release of funds to be used for purchasing the reagents needed for testing the water quality. \nRecommendation \nThe Accounting Officer should ensure water testing for both the existing and new water sources in order to achieve the overall objective of ensuring access to safe and clean water for all. \nIn addition, review of delivery notes and installation reports revealed that the District did not use stainless steel/u-PVC pipes recommended for the construction of 1 rehabilitated (existing) borehole. Details are in Appendix 8 \nAs a result, UGX.26,800,160 was spent on GI pipes which are associated with rampant breakdowns, rusting and will cause the District to incur frequent and high repair costs this is considered a financial loss to the government. \nThe Accounting Officer explained that the materials used for rehabilitation were stainless steel and rods and the \nwas worn out. \n4.0 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT \nProgram- Education \nThe 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. \nKalaki District received UGX.2,186,357,093, out of UGX.2,186,357,093budgeted to the implement the programme. The following activities were undertaken; \nSN Activity \nPlanned Actual \nquanti \nquantit \nConstruction of Apapai Seed Secondary School", "metadata": {"headings": [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}, [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "fd", "metadata": {"headings": [{"headings_0": {"content": "fd", "page": 24, "level": 3}}, {"headings_1": {"content": "consumpti", "page": 23, "level": 2}}], "page": 24, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10000]", "metadata": {"headings": [{"headings_0": {"content": "10000]", "page": 24, "level": 3}}, {"headings_1": {"content": "fd", "page": 24, "level": 3}}], "page": 24, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.1 Positive observations \no The UGIFT activity was planned and budgeted. \nI observed that the Kalaki district had a land title for a UGIFT project worth UGX o", "metadata": {"headings": [{"headings_0": {"content": "10000]", "page": 24, "level": 3}}, {"headings_1": {"content": "fd", "page": 24, "level": 3}}, [{"headings_0": {"content": "10000]", "page": 24, "level": 3}}, {"headings_1": {"content": "fd", "page": 24, "level": 3}}], [{"headings_0": {"content": "10000]", "page": 24, "level": 3}}, {"headings_1": {"content": "fd", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2,684,401,470 implemented. \no There was compliance with the procurement laws and guidelines \noe Expenditure worth UGX.13,983,092 was accounted with supporting documentation such as progress reports and receipts. \noe Withholding tax worth UGX.51,098,781 was deducted from payments made to Contractors of UGIFT projects. \noe The District prepared monitoring reports as evidence of monitoring the implementation the UGIFT activity and a review of the monitoring reports in comparison to inspection findings revealed that the monitoring and evaluation reports were accurate. \ne The District obtained a no-objection for planned investment for the construction of Apapai Seed Secondary School from Ministry of Education and Sports. \n4.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \nOut of UGX.2,186,357,093 released, UGX.918,817,833 (42%) had been spent by the time of audit, resulting in an under absorption of UGX.1,267,539,260, as indicated in the table", "metadata": {"headings": [{"headings_0": {"content": "10000]", "page": 24, "level": 3}}, {"headings_1": {"content": "fd", "page": 24, "level": 3}}, [{"headings_0": {"content": "10000]", "page": 24, "level": 3}}, {"headings_1": {"content": "fd", "page": 24, "level": 3}}], [{"headings_0": {"content": "10000]", "page": 24, "level": 3}}, {"headings_1": {"content": "fd", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 25, "level": 1}}, {"headings_1": {"content": "10000]", "page": 24, "level": 3}}], "page": 25, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Funds released Expenditure Unspent (UGX) %age of funds (UGX) (UGX) absorbed 2,186,357,093 918,817,833 1,267,539,260 \nUnder absorption of released funds negatively affected implementation and service delivery since planned activity of construction of Apapai Seed Secondary School was partially implemented. \nThe Accounting Officer explained that the under absorption was due to late disbursement of funds which affected maximum utilization of the funds with in the budgeted period.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 25, "level": 1}}, {"headings_1": {"content": "10000]", "page": 24, "level": 3}}, [{"headings_0": {"content": "below;", "page": 25, "level": 1}}, {"headings_1": {"content": "10000]", "page": 24, "level": 3}}], [{"headings_0": {"content": "below;", "page": 25, "level": 1}}, {"headings_1": {"content": "10000]", "page": 24, "level": 3}}]], "page": 25, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 25, "level": 1}}], "page": 25, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the Ministry of Finance and Economic Development to ensure timely disbursement of funds to enable full absorption. \n4.2.2 Project Implementation (current year 2022/23) \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 1 UGIFT project that received funding of UGX.2,186,357,093 was partially implemented as shown in the table below. \nI undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nProject Contract Start date End date Percentage Photo", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 25, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Amount of works remarks done as at \n30% June \n2023 \nConstruction 2,684,401,470 13/12/2022 14/06/2024 50% \nConstruction \nof Apapai \nworks were still \nI eS level. Materials were \non site. \nTrees had been \nplanted and were being maintained. \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Inspection", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Inspection", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Inspection", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Inspection", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2,684,401,470", "metadata": {"headings": [{"headings_0": {"content": "2,684,401,470", "page": 26, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 25, "level": 3}}], "page": 26, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "As a result, intended education service delivery was delayed. \nThe Accounting Officer explained that follow ups on procurement and release of funds for UGIFT projects will be made by management.", "metadata": {"headings": [{"headings_0": {"content": "2,684,401,470", "page": 26, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 25, "level": 3}}, [{"headings_0": {"content": "2,684,401,470", "page": 26, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 25, "level": 3}}]], "page": 26, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}], "page": 26, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage with the Ministry of Education and Sports to have procurement processes done in a timely manner as well as engage the Ministry of Education and Sports to have funds disbursed in time to avoid delays in implementation of projects. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.166,807,787 for the rehabilitation of two (2) classroom blocks and assorted office furniture. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.3 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}]], "page": 26, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Selection of schools/ projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], "page": 27, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that an up-to-date asset register of education facilities and their condition is maintained and used in the selection of schools to benefit from Grant.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], "page": 27, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Failure to undertake mitigation measures for projects/programs with related environmental and social impacts \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nI however, noted that; \ne The prescribed mitigation measures for the 2 screened projects worth UGX.142,081,526 were not implemented. \nConsequently, the environmental and social impacts of the implemented Projects/programs such as planting of trees were not addressed resulting to loss of vegetation cover", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "b)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "b)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "b)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 28, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 2}}], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 100% to capital expenditure instead of the required minimum of 95% leading to over allocation by UGX.8,340,390 (5%) while Investment service costs was not allocated at all. \nMain \nThreshold as per Actual percentage Approved Variance Audit Expenditure the guidelines \n(A-B) remark \nCapital At least 95% 166,807,787 5% over", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 28, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 2}}, [{"headings_0": {"content": "c)", "page": 28, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 2}}], [{"headings_0": {"content": "c)", "page": 28, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 2}}], [{"headings_0": {"content": "c)", "page": 28, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 2}}], [{"headings_0": {"content": "c)", "page": 28, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 2}}]], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 28, "level": 1}}, {"headings_1": {"content": "c)", "page": 28, "level": 2}}], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allocation \nInvestment More than zero \n0 No \nservice costs but up to 5% \nAllocatio Total \nIrregular budget allocations may affect the effective provision of education services as", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 28, "level": 1}}, {"headings_1": {"content": "c)", "page": 28, "level": 2}}, [{"headings_0": {"content": "expenditure", "page": 28, "level": 1}}, {"headings_1": {"content": "c)", "page": 28, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 28, "level": 1}}, {"headings_1": {"content": "c)", "page": 28, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 28, "level": 1}}, {"headings_1": {"content": "c)", "page": 28, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 28, "level": 1}}, {"headings_1": {"content": "c)", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 28, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 28, "level": 1}}], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that Programme Budgeting System (PBS) was down for some time during the time of budgeting which led to lumping of the investment service cost into the project money. \nRecommendation \nThe Accounting Officer should ensure that data submitted by the district departments is accurately captured in the Planning and Budgeting System.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 28, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 28, "level": 1}}, [{"headings_0": {"content": "planned.", "page": 28, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 28, "level": 1}}], [{"headings_0": {"content": "planned.", "page": 28, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX.166,807,787 representing 100% funding as detailed in the table below; \n\\| Budgeted amount (UGX) Funds released (UGX \nVariance (UGX \n166,807,787 166,807,787 a \nUnder absorption of released funds implies that the District overestimated the costs of implementing the selected projects leading to an unspent balance of UGX.8,339,774 after implementation of selected projects as illustrated above. \nThe Accounting Officer explained that the unspent balance of UGX.8,339,774 after implementation of selected projects was a saving from SFG projects which was re- allocated for the acquisition of a land title for Ecwou Memorial Technical Institute in Kalaki District. \nRecommendation \nThe Accounting Officer should ensure budget estimates are reasonable to avoid cases of over estimation of project costs. \n4.3.4 Irregularities in the procurement process \nSection 6.2.3 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector for, 2021 requires locally selected projects to follow standard procurement procedures in accordance with the applicable laws and section 6.2.3.1 requires Procurement procedures for the jointly selected and executed development projects to be done in accordance with PPDA Regulations 2014 and guiding criteria provided by MoES. \nIT noted the following irregularities in the procurement process; \n4.3.4.1 \nAward of contracts to a sole bidder \nRegulation 43 (3 and 4) of the LGPPDA regulations, 2006 requires that all procurements and disposals should be conducted in a manner that maximizes competition and achieves value for monies. \nT noted that one (1) contract worth UGX.15,502,200 was awarded to a sole bidder. Details in table below.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}, [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 29, "level": 2}}, {"headings_1": {"content": "d)", "page": 28, "level": 2}}], "page": 29, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Procurement and engraving of assorted office furniture for Education department \nTotal \nContract amount \\| Audit remark \n15,502,200 Award of contract to sole biddder", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 29, "level": 2}}, {"headings_1": {"content": "d)", "page": 28, "level": 2}}, [{"headings_0": {"content": "Project", "page": 29, "level": 2}}, {"headings_1": {"content": "d)", "page": 28, "level": 2}}], [{"headings_0": {"content": "Project", "page": 29, "level": 2}}, {"headings_1": {"content": "d)", "page": 28, "level": 2}}]], "page": 29, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "15,502,200", "metadata": {"headings": [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}], "page": 29, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the bid opportunity was advertised on a new Vision \n4.3.5 Failure by internal Auditors to audit education development grants Projects/programs \nSection 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 also requires that the Project manager will issue payment certificates for works satisfactorily executed and these shall be endorsed by the Internal Auditor among others. \nI noted that 3 Projects/programs worth UGX.157,586,726 were not reviewed by the internal auditor as shown in the table. \nTable showing projects not reviewed by the Internal Auditor \nSN Project \nContract Audit Remark \nRehabilitation of 3 classroom block and Office at Anglotok P/S \nRehabilitation of 3 classroom block at Kachilo \nAmount \n73,283,260 Not reviewed by the Internal Auditor 68,798,266 Not reviewed by the P/S Internal Auditor 3 Procurement and engraving of assorted office \nfurniture for Education Department \nTotal \n15,505,200 Not reviewed by the Internal Auditor", "metadata": {"headings": [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}, [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}], [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}], [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}], [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}], [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}], [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}]], "page": 29, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "157,586,726", "metadata": {"headings": [{"headings_0": {"content": "157,586,726", "page": 30, "level": 2}}, {"headings_1": {"content": "15,502,200", "page": 29, "level": 2}}], "page": 30, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "This resulted in delayed interventions like not having furniture supplied to the Education", "metadata": {"headings": [{"headings_0": {"content": "157,586,726", "page": 30, "level": 2}}, {"headings_1": {"content": "15,502,200", "page": 29, "level": 2}}], "page": 30, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "department engraved.", "metadata": {"headings": [{"headings_0": {"content": "department engraved.", "page": 30, "level": 1}}, {"headings_1": {"content": "157,586,726", "page": 30, "level": 2}}], "page": 30, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that some of these shortcomings were caused by under staffing with in the District. \nThe District did not have an Internal Auditor at the time and the Acting Internal Auditor was overwhelmed with other duties however the District has now recruited both the district Internal Auditor and the internal auditor which will help to breach this gap. \nRecommendation \nThe Accounting Officer should ensure that there is a system of delegation of duties in place within the department to ensure supervision of works is done before payment is done to contractors moving forward in instances where there is no Officer. \n4.3.6 \nPayments not certified by the Internal Auditor \nSection 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 also requires that the Project will issue \ncertificates for works \nexecuted and these shall \nThe Accounting Officer explained that some of these shortcomings were caused by under staffing with in the District. The District did not have an Internal Auditor at the time and the Acting Internal Auditor was overwhelmed with other duties.", "metadata": {"headings": [{"headings_0": {"content": "department engraved.", "page": 30, "level": 1}}, {"headings_1": {"content": "157,586,726", "page": 30, "level": 2}}, [{"headings_0": {"content": "department engraved.", "page": 30, "level": 1}}, {"headings_1": {"content": "157,586,726", "page": 30, "level": 2}}], [{"headings_0": {"content": "department engraved.", "page": 30, "level": 1}}, {"headings_1": {"content": "157,586,726", "page": 30, "level": 2}}], [{"headings_0": {"content": "department engraved.", "page": 30, "level": 1}}, {"headings_1": {"content": "157,586,726", "page": 30, "level": 2}}], [{"headings_0": {"content": "department engraved.", "page": 30, "level": 1}}, {"headings_1": {"content": "157,586,726", "page": 30, "level": 2}}], [{"headings_0": {"content": "department engraved.", "page": 30, "level": 1}}, {"headings_1": {"content": "157,586,726", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "department engraved.", "page": 30, "level": 1}}], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage with the Ministry of Public Service in such instances for recruitment of critical staff positions in the district. \n4.3.7 Inspection for service delivery under the Education Development Grant \nI sampled three (3) projects with a total expenditure of UGX.158,468,013 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nNo. Programme \\| Activity Total \\| Summary a Management details expenditure findings (Time, conclusion Response (UGX) \u2018Bns Quality, Quantity, \nCost \nand", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "department engraved.", "page": 30, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "department engraved.", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "department engraved.", "page": 30, "level": 1}}]], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Functionality) te", "metadata": {"headings": [{"headings_0": {"content": "| Functionality) te", "page": 31, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Human Rehabilitation 158,468,013 The rehabilitation Classrooms At the time of Capital of 3 \nworks were complete were already in inspection, the Development classroom \nat the time of use so service rump was in block with an \ninspection and the delivery was not good condition office at \nclassrooms and office delayed \nand the site Anglotok P/S were in use. \nwas cleared Poorly finished rump \nand trees leading to office. \nplanted but Site was not cleared \nstray animals Trees not planted. \nhad eaten the trees \nHuman Construction \nAt the time of Classrooms At the time of Capital of a 3 \ninspection, \nwere already in inspeection, Development classroom \nrehabilitation works use so service the rump was block at \nwere complete and delivery was not in", "metadata": {"headings": [{"headings_0": {"content": "| Functionality) te", "page": 31, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "good", "metadata": {"headings": [{"headings_0": {"content": "good", "page": 31, "level": 3}}, {"headings_1": {"content": "| Functionality) te", "page": 31, "level": 6}}], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kachilo P/S \nclassrooms were in delayed \ncondition and use \nthe site was Site was not cleared at \ncleared and 5 \n, \nthe back of the \ntrees planted classrooms but stray Trees were not animals had planted eaten the trees", "metadata": {"headings": [{"headings_0": {"content": "good", "page": 31, "level": 3}}, {"headings_1": {"content": "| Functionality) te", "page": 31, "level": 6}}, [{"headings_0": {"content": "good", "page": 31, "level": 3}}, {"headings_1": {"content": "| Functionality) te", "page": 31, "level": 6}}]], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "i Damaged rump", "metadata": {"headings": [{"headings_0": {"content": "i Damaged rump", "page": 31, "level": 3}}, {"headings_1": {"content": "good", "page": 31, "level": 3}}], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "leading to one of the classrooms. \n4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kalaki District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKalaki District received UGX.156,560,000, out of UGX.157,240,000 budgeted (99.6%) to implement the following activities. \nCategory Activity Planned Actual quanti quanti \nCapital Development (micro Installation of irrigation scale irrigation equipment) equipment \n2 Complementary services Training of farmers \ndemo farms", "metadata": {"headings": [{"headings_0": {"content": "i Damaged rump", "page": 31, "level": 3}}, {"headings_1": {"content": "good", "page": 31, "level": 3}}, [{"headings_0": {"content": "i Damaged rump", "page": 31, "level": 3}}, {"headings_1": {"content": "good", "page": 31, "level": 3}}], [{"headings_0": {"content": "i Damaged rump", "page": 31, "level": 3}}, {"headings_1": {"content": "good", "page": 31, "level": 3}}], [{"headings_0": {"content": "i Damaged rump", "page": 31, "level": 3}}, {"headings_1": {"content": "good", "page": 31, "level": 3}}], [{"headings_0": {"content": "i Damaged rump", "page": 31, "level": 3}}, {"headings_1": {"content": "good", "page": 31, "level": 3}}]], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Farm Visits", "metadata": {"headings": [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}], "page": 32, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; 4.4.1 Positive observations \nI noted the following areas where management had commendable performance; oe \nThe district received UGX.157,240,000 and utilized almost 100% of the funds received e \nthat is UGX.156,560,311. \nAt the time of audit that the irrigation equipment had been supplied and installed by o \n30th June 2023. \noe Supplier offered training and technical support to the farmer during the warranty", "metadata": {"headings": [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}, [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}], [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}], [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}], [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}], [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}], [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}]], "page": 32, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "period.", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 32, "level": 1}}, {"headings_1": {"content": "Farm Visits", "page": 32, "level": 9}}], "page": 32, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o A sum of UGX.19,375,830 was accounted for with supporting documents like acknowledged payments, activity reports, minutes of the meeting and attendance lists. \n4.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1 Implementation of the Micro irrigation program \n\u00b0 The supply and installation of equipment. \nThe supplier shall carry out service and maintenance during the warranty period and \u00b0 \noffers technical training & support to the farmer. \nI reviewed the implementation of the micro irrigation program and made the following", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 32, "level": 1}}, {"headings_1": {"content": "Farm Visits", "page": 32, "level": 9}}, [{"headings_0": {"content": "period.", "page": 32, "level": 1}}, {"headings_1": {"content": "Farm Visits", "page": 32, "level": 9}}], [{"headings_0": {"content": "period.", "page": 32, "level": 1}}, {"headings_1": {"content": "Farm Visits", "page": 32, "level": 9}}], [{"headings_0": {"content": "period.", "page": 32, "level": 1}}, {"headings_1": {"content": "Farm Visits", "page": 32, "level": 9}}], [{"headings_0": {"content": "period.", "page": 32, "level": 1}}, {"headings_1": {"content": "Farm Visits", "page": 32, "level": 9}}]], "page": 32, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 33, "level": 1}}, {"headings_1": {"content": "period.", "page": 32, "level": 1}}], "page": 33, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A review of the detailed program work plan revealed that the district spent \u00b0 \nUGX.110,068,051 out of UGX.157,240,075 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. \nI noted that the outputs for complementary activities were inadequately quantified in the work plan. \nI further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. \nDescription Budgeted Amount Awareness of political leaders 23,586,011 Awareness of farmers 42,142,000 Conducting farm visits 23,586,010 Farmer field schools", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 33, "level": 1}}, {"headings_1": {"content": "period.", "page": 32, "level": 1}}, [{"headings_0": {"content": "observations;", "page": 33, "level": 1}}, {"headings_1": {"content": "period.", "page": 32, "level": 1}}], [{"headings_0": {"content": "observations;", "page": 33, "level": 1}}, {"headings_1": {"content": "period.", "page": 32, "level": 1}}], [{"headings_0": {"content": "observations;", "page": 33, "level": 1}}, {"headings_1": {"content": "period.", "page": 32, "level": 1}}]], "page": 33, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "20,754,030", "metadata": {"headings": [{"headings_0": {"content": "20,754,030", "page": 33, "level": 2}}, {"headings_1": {"content": "observations;", "page": 33, "level": 1}}], "page": 33, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "20,754,030", "page": 33, "level": 2}}, {"headings_1": {"content": "observations;", "page": 33, "level": 1}}], "page": 33, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "110,068,051", "metadata": {"headings": [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], "page": 33, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A review of the budget revealed that all the expenditure categories for the complimentary services were lumped on one item code (391002). Further verification revealed that departmental work plans did not indicate any expenditure codes contrary to the implementation program expenditure guidelines. \nTwo (02) planned irrigation equipment had been delivered to selected farmers who had not paid the co-funding. \nA review of procurements for contracts worth UGX.47,154,192 revealed that the district did not comply with the selection criteria for the lowest priced technically responsive bid. Details below. \n[SN Voucher Paymen Equipment Procurement Contract Remarks from the Number t date Supplier reference Amount review of \nAs a result of the shortcomings, the purpose for which the funds were disbursed was not met and poor implementation of the program during the financial year under review. \nThe Accounting Officer respectively explained that;", "metadata": {"headings": [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}, [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e The guideline only required preparation of quarterly and activity reports which were prepared and presented to the Accounting Officer. However, going forward the monthly reports will be prepared. \nThe guideline was availed to the District late when money had already been input o \nin the Programme Based System (PBS) and the deadline for submission was due. The first year of implementation was for complementary services where we had 2 o \n(Emagu Alfonse and Ojupa Richard) demonstration farmers. The demonstration farmers do not pay any co-funding according to the implementation guidelines. \ne The district had no guideline for this project guiding on how the procurement process should be managed and as a result Kalaki District did not ran the advert for prequalification for Demo irrigation. \nRecommendation \nThe Accounting Officer should engage with MoWE to ensure that clear guidelines are provided to allow for the smooth implementation of micro irrigation projects. \n4.4.3 Inspections \nI carried out audit inspections on 21% and 22\"\u00a2 November, 2023, the District had installed 2 irrigation equipment on various farms. I sampled 2 demonstration sites and undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nNo. Program \\|Activity Name Locatio Equipmen \nme detail of n t supplier \ns benefi (Village and equipm ciary , Parish procurem ent \nPictorial Summary of Audit evidence findings (Time, concl Quality, Quantity, usion", "metadata": {"headings": [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}, [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}]], "page": 34, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Cost and", "metadata": {"headings": [{"headings_0": {"content": "Cost and", "page": 34, "level": 3}}, {"headings_1": {"content": "110,068,051", "page": 33, "level": 2}}], "page": 34, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and ent (UGX) Functionality) sub- \nreference \ncounty", "metadata": {"headings": [{"headings_0": {"content": "Cost and", "page": 34, "level": 3}}, {"headings_1": {"content": "110,068,051", "page": 33, "level": 2}}], "page": 34, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Micro upply of Alfonse Ogasia Ms. Smart 24,658,2 \nInspection was done - Irrigation \\|irrigation Emagu village, Agriculture 00 \non 21/11/2023 Incom Program \\|equipme Abermu Technologi\n2. Tank stand base \nplete nt nyo es Supplies \nObservation: The works ward, and \nwater tank is just - Sub Otuboi Consultanc \nplaced on the rock stand Town y (U) Ltd \nas its stand base. \nard Council \nBOQs specification: work", "metadata": {"headings": [{"headings_0": {"content": "Cost and", "page": 34, "level": 3}}, {"headings_1": {"content": "110,068,051", "page": 33, "level": 2}}], "page": 34, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Cost and", "page": 34, "level": 3}}, {"headings_1": {"content": "110,068,051", "page": 33, "level": 2}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "og dapyurjds Beip SWa}SAS JOU BuDIOM 0} esijepuer a|dwosuy SHIOM", "metadata": {"headings": [{"headings_0": {"content": "og dapyurjds Beip SWa}SAS JOU BuDIOM 0} esijepuer a|dwosuy SHIOM", "page": 35, "level": 1}}, {"headings_1": {"content": "Cost and", "page": 34, "level": 3}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- ou} pue asoy 319M onp au} \"von 9}", "metadata": {"headings": [{"headings_0": {"content": "- ou} pue asoy 319M onp au} \"von 9}", "page": 35, "level": 2}}, {"headings_1": {"content": "og dapyurjds Beip SWa}SAS JOU BuDIOM 0} esijepuer a|dwosuy SHIOM", "page": 35, "level": 1}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bununou Aluo tuonesyoads Je]oS aunjonys 0} Siaued jo", "metadata": {"headings": [{"headings_0": {"content": "Bununou Aluo tuonesyoads Je]oS aunjonys 0} Siaued jo", "page": 35, "level": 1}}, {"headings_1": {"content": "- ou} pue asoy 319M onp au} \"von 9}", "page": 35, "level": 2}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OJ u\u00dfnous sjaued s\\| dMSTE ysod Jo", "metadata": {"headings": [{"headings_0": {"content": "Bununou Aluo tuonesyoads Je]oS aunjonys 0} Siaued jo", "page": 35, "level": 1}}, {"headings_1": {"content": "- ou} pue asoy 319M onp au} \"von 9}", "page": 35, "level": 2}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(s334 weIsAs SOUL paxil} pa] 30 Sexog pay", "metadata": {"headings": [{"headings_0": {"content": "(s334 weIsAs SOUL paxil} pa] 30 Sexog pay", "page": 35, "level": 2}}, {"headings_1": {"content": "Bununou Aluo tuonesyoads Je]oS aunjonys 0} Siaued jo", "page": 35, "level": 1}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dinjon.ys SIIIEIOW Bumunow yoddns e sejoS 0\\} je uoneiado uoneisdo jenuew papiaoid \"SsIawe) N. JoPe.Auo9 Uolpadsu] 3soy peduind Wep pue ae \"P3s\u0131jepueA Siu\\} a6ey9olq WO. \u201cUPJ Jopu\u0131ds sAjeA \u2018ayajdwooul pue sey \nom\\} oa 000\u201900T\u2019T'xON \u2018:uoneAlasqo 000\u20180S9\u00b0xON uoneiedaild sDueusjuleWu :uoNeniasqo doUeUaIUIEW sem 0) Jo sn\u0131dAleang pIP sem \u20ac202/TT/ez Japuuds yalym Jsjem ay\\} Sey \naul JO\\} tuonesyads Ad Jo sy \u2018spulmeiq pue jenuew SyL pue Jou ay\\} 5334\\} 598.) SyUL jJou auop pue Z aye\\} wo.) Heip Siapjuids uO atom 0\\} padund Hulyseas onwu auUL Z 0\\} lego!) sl do\\} Jou ulel Sy SI \u2018jaued jaued e", "metadata": {"headings": [{"headings_0": {"content": "(s334 weIsAs SOUL paxil} pa] 30 Sexog pay", "page": 35, "level": 2}}, {"headings_1": {"content": "Bununou Aluo tuonesyoads Je]oS aunjonys 0} Siaued jo", "page": 35, "level": 1}}, [{"headings_0": {"content": "(s334 weIsAs SOUL paxil} pa] 30 Sexog pay", "page": 35, "level": 2}}, {"headings_1": {"content": "Bununou Aluo tuonesyoads Je]oS aunjonys 0} Siaued jo", "page": 35, "level": 1}}], [{"headings_0": {"content": "(s334 weIsAs SOUL paxil} pa] 30 Sexog pay", "page": 35, "level": 2}}, {"headings_1": {"content": "Bununou Aluo tuonesyoads Je]oS aunjonys 0} Siaued jo", "page": 35, "level": 1}}]], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bunueld :UONBAIBSAIO 's33.1 :UONBAISSqO 40 WIE) Jo [else] :UONeAIsSsgO uolpnAsuo) ,b/TT", "metadata": {"headings": [{"headings_0": {"content": "Bunueld :UONBAIBSAIO 's33.1 :UONBAISSqO 40 WIE) Jo [else] :UONeAIsSsgO uolpnAsuo) ,b/TT", "page": 35, "level": 1}}, {"headings_1": {"content": "(s334 weIsAs SOUL paxil} pa] 30 Sexog pay", "page": 35, "level": 2}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ay 319M au}", "metadata": {"headings": [{"headings_0": {"content": "ay 319M au}", "page": 35, "level": 3}}, {"headings_1": {"content": "Bunueld :UONBAIBSAIO 's33.1 :UONBAISSqO 40 WIE) Jo [else] :UONeAIsSsgO uolpnAsuo) ,b/TT", "page": 35, "level": 1}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dejos soog Buons 4ejos \u201cMOEE soog jaued ying", "metadata": {"headings": [{"headings_0": {"content": "dejos soog Buons 4ejos \u201cMOEE soog jaued ying", "page": 35, "level": 2}}, {"headings_1": {"content": "ay 319M au}", "page": 35, "level": 3}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "auo je \"\u20ac 00\u20ac \\*p \n\"S 07) pue uo \u00b0T Bela al\\} asoy au] OU\\} \"7 YOU paxy", "metadata": {"headings": [{"headings_0": {"content": "dejos soog Buons 4ejos \u201cMOEE soog jaued ying", "page": 35, "level": 2}}, {"headings_1": {"content": "ay 319M au}", "page": 35, "level": 3}}, [{"headings_0": {"content": "dejos soog Buons 4ejos \u201cMOEE soog jaued ying", "page": 35, "level": 2}}, {"headings_1": {"content": "ay 319M au}", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Z Juejd sad\u0131d YOIUM soUaH Ja}2M asnoy SOAIEA SJaAO0D JoJeMm", "metadata": {"headings": [{"headings_0": {"content": "Z Juejd sad\u0131d YOIUM soUaH Ja}2M asnoy SOAIEA SJaAO0D JoJeMm", "page": 35, "level": 3}}, {"headings_1": {"content": "dejos soog Buons 4ejos \u201cMOEE soog jaued ying", "page": 35, "level": 2}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6'S6b'2Z", "metadata": {"headings": [{"headings_0": {"content": "6'S6b'2Z", "page": 35, "level": 1}}, {"headings_1": {"content": "Z Juejd sad\u0131d YOIUM soUaH Ja}2M asnoy SOAIEA SJaAO0D JoJeMm", "page": 35, "level": 3}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "c6 \nu", "metadata": {"headings": [{"headings_0": {"content": "6'S6b'2Z", "page": 35, "level": 1}}, {"headings_1": {"content": "Z Juejd sad\u0131d YOIUM soUaH Ja}2M asnoy SOAIEA SJaAO0D JoJeMm", "page": 35, "level": 3}}, [{"headings_0": {"content": "6'S6b'2Z", "page": 35, "level": 1}}, {"headings_1": {"content": "Z Juejd sad\u0131d YOIUM soUaH Ja}2M asnoy SOAIEA SJaAO0D JoJeMm", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "fe", "metadata": {"headings": [{"headings_0": {"content": "fe", "page": 35, "level": 2}}, {"headings_1": {"content": "6'S6b'2Z", "page": 35, "level": 1}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "metadata": {"headings": [{"headings_0": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, {"headings_1": {"content": "fe", "page": 35, "level": 2}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2018SW sa pue (m) iv \nA \u201c\u00a2 \u20ac \n\"abeillA epnwey ans IEWIO \"USUBd Mejley Ayuno3 \nednfo Jedi", "metadata": {"headings": [{"headings_0": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, {"headings_1": {"content": "fe", "page": 35, "level": 2}}, [{"headings_0": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, {"headings_1": {"content": "fe", "page": 35, "level": 2}}], [{"headings_0": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, {"headings_1": {"content": "fe", "page": 35, "level": 2}}]], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "-| p", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A\u0131ddns 4o neous uo uwidinba qua \nO1DIW oNebLUT 21601d u w \nboxes making it hard to see the valves. \n", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}]], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Solar mounting structure", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Observation: The \nsolar mounting structure is for only one panel. \nBOQs specification: Metallic \nsolar \nmounting structure strong enough to support two panels at a cost of UGX. \n1,100,000", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Preparation of As Built Drawings, Operation and maintenance", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nManual. \nObservation: The \noperation \nand maintenance \nmanual was not provided to the farmers.", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Planting of trees (20 Eucalyptus trees and 2 fruit trees) Observation: The", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \ncontractor did not plant trees. \n4.5 \nImplementation of the Uganda Road Fund (URF) \n4.5.1 Funding for road activities under URF \nThe district received UGX.214,013,694 from Uganda Road Fund and transferred UGX.87,749,063 to Town councils and sub counties. The balance of UGX.126,264,632 was to be utilized on District Roads. \nA review of the District work plans revealed that UGX.145,575,926 was budgeted to cater for district roads activities using Road gangs and the force Account mechanism as indicated in the table below. \nI noted that out of the total budget, only UGX.126,264,632 was received resulting into a shortfall of UGX.19,311,294 (87%) as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Other Structures", "metadata": {"headings": [{"headings_0": {"content": "| Other Structures", "page": 37, "level": 3}}, {"headings_1": {"content": "-| p", "page": 35, "level": 4}}], "page": 37, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0 \nSafety and Environment \n5,200,000 1,827,780 \nEquipment repairs 19,400,000 16,712,000 \\| Supervision/Administration costs 13,764,950 13,764,950 \nDRC operations \nRoad Overseers wages & gratuity \nEmergency works \nTotal 145,576,950 \\| 136,119,300 \\| 9,457,650 \nDue to underfunding, the district reduced the scope of work for routine mechanised and routine manual maintenance. \nThe Accounting Officer explained that the shortfall in funding due to budget cuts and management is committed to follow up with them to ensure that activities and funded as", "metadata": {"headings": [{"headings_0": {"content": "| Other Structures", "page": 37, "level": 3}}, {"headings_1": {"content": "-| p", "page": 35, "level": 4}}, [{"headings_0": {"content": "| Other Structures", "page": 37, "level": 3}}, {"headings_1": {"content": "-| p", "page": 35, "level": 4}}], [{"headings_0": {"content": "| Other Structures", "page": 37, "level": 3}}, {"headings_1": {"content": "-| p", "page": 35, "level": 4}}]], "page": 37, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 37, "level": 1}}, {"headings_1": {"content": "| Other Structures", "page": 37, "level": 3}}], "page": 37, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}], "page": 37, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer is advised to continue liaising with the Uganda Road Fund to ensure funding is secured for planned road activities. \n4.5.2 Status of implementation of road activities \nA review of URF annual work plan and the respective quarterly performance reports revealed that the district planned to undertake Routine Manual Maintenance and Routine Mechanized Maintenance road works on 245.98km at a cost of UGX.107,212,000 however, only 254.98km (100%) were undertaken at a cost of UGX.103,814,570 (97%) as indicated in the table below; \nCategory Planned Planned Actual Actual Length Annual length Expenditure (KM) Expenditure (KM) \nRoutine Manual 240.980 45,600,000 240.980 24,400,000 Maintenance \nRoutine Mechanized 61,612,000 \nMaintenance \nPeriodic \nMaintenance \nTotal distance 107,212,000 103,814,570 Source: URF work plan and quarterly performance reports \nAccording to my inspection carried out on 21\u00b0 September, 2023 and review of progressive \nThere is a risk that the roads will deteriorate further, hence affecting access to service delivery centres like Schools, Hospitals and Markets. \nAccounting Officer explained that UGX.24,400,000 spent on the 240.980km under routine manual maintenance instead of UGX.45,600,000 because there was a budget cut by Uganda Road Fund. In addition, due to lack of funding by Ministry of works and Transport and Uganda Road Fund, no periodic maintenance was done. \nInspection of some of the roads sampled revealed the following as illustrated in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], "page": 38, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Road Observations Management response \nRoutine No drainage works done \nBy the time of inspection mechanised Swamp has been raised \nduring audit the road maintenance of however more murram \nequipment had already 5km of Kakure needed. \nbeen taken back to Kadia Lwala road Re-shaping and levelling \nKaberamaido DLG where of the road still needed \nthe district had borrowed No road gangs were \nfrom. \nemployed to continue the \nmaintenance works on \nthe road \nRoutine Manual At the time of inspection, \nThe district has written to maintenance of a make shift bridge had \nMinistry of Water and 16km of Abalang been installed on the \nEnvironment and Transport Idemakun section of the road \nto take over maintenance Surambaya road crossing a swamp to \nof \nbridges. allow the community \naccess the road. The \nThe road gangs will be Accounting Officer \nemployed in third quarter explained that the road \npreviously had culverts \nbut they had been \nwashed away by heavy me FE", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}, [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}]], "page": 38, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TER", "metadata": {"headings": [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}], "page": 39, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "rains. \nBeing a temporary structure, the bridge is susceptible to damage, which is a danger to the lives of road users. \ne No road gangs were employed to continue the maintenance works on the road \nRehabilitation of this road Routine Manual \nmaintenance of Deep gulleys seen on \nwill be done this Year. \nOtuboi-Bata road \nsome sections of the \nRoad gangs will be road. \nNeed for re-shaping of \nemployed in the third the road. quarter. No road gangs were \nemployed to continue \nthe maintenance works \non the road. \nattributed to heavy rains, budget cuts, and insufficient funds to execute all the work as", "metadata": {"headings": [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}, [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}], [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}], [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}], [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}], [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}], [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}], [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 40, "level": 1}}, {"headings_1": {"content": "TER", "page": 39, "level": 1}}], "page": 40, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}], "page": 40, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage Uganda Road Fund to ensure that all budgeted for funds are received in order to execute the planned works. In addition, he should prioritize and include Abalang Idemakun Surambaya road in the subsequent work plan and budget to improve service delivery. \nOther Information \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nManagement's Responsibility for the Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of DLG \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary. \nAs 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": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "functionality.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}], "page": 43, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that in all Parishes, training of households and enterprise group leaders was e \ncarried out. \ne I noted that all the 10 sampled SACCOs were registered under the Cooperative Societies Act. \nI noted that UGX.1 Bn was transferred to 10 out of the 10 sampled SACCOs after e \nsigning PRF financing agreement. \nI noted that UGX.1Bn was transferred to 10 out of the 10 sampled SACCOs with e \nevidence of submission of attestation forms by the Accounting Officer to the PDM", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}], "page": 43, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Secretariat.", "metadata": {"headings": [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], "page": 43, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e I noted that 10 PDM SACCOs included the bank account opening resolution in the minutes. And by the time of the first general meeting, 10 PDM SACCOs had not received funds. \ne I noted that 71 Enterprise groups in 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \nnoted that 10 SACCOs had updated PDM member registers. \neo \nI noted that 10 parishes carried out wealth ranking during identification of subsistence oe \nhouseholds. \nI noted that all the 10 sampled PDM SACCOs from Kalaki DLG could account for PRF oe \nof UGX.1,000,000,000. \nI noted that for the 20 beneficiaries in 10 Parishes who accessed loans after 5\u00b0 June oe \n2023, there was evidence that they had been vetted by a village meeting convened by the enterprise groups. \n4.6.3 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.6.4 Planning and Budget Performance \nI reviewed the Kalaki District approved work plan and budget for PDM activities and noted the following. \n4.6.4.1 Alignment of the District Budgets to the PDM \nI was not availed with evidence detailing the identification of PDM parish/ward priorities for onward submission to the District. \nFailure to incorporate specific PDM priorities from the parishes/wards through the Sub County/Town Council may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that the priorities of wards/Parishes were submitted to Sub County/ Town Council, which were discussed in division budget conference and compilation was done and submitted to the planner for onward incorporation. However, on verification, these were not specific to the PDM. \nRecommendation \nThe Accounting Officer should ensure that Parish/Ward priorities through Sub Counties /Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the District budget and work plans to enable alignment of PDM activities for proper implementation. \n4.6.4.2 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}, [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \neo No funds were disbursed to any of the 34 SACCOs in the 1% Quarter yet UGX.850,000,000 was expected per quarter. \n34 out of the 34 SACCOs received PRF of UGX.850,000,000 in the 2\" Quarter. \noe \n\u00b0 34 SACCOs received funding meant for quarter one in the second quarter December 2022 implying that the disbursements delayed by 5 Months. \ne None of the 34 SACCOs received funding in the Third quarter of the financial year. \no 34 SACCOs received funding for second quarter in April 2023 implying that the disbursements delayed by 6 month. \noe All 34 PDM SACCOs received funding for quarter 2, 3 and 4 in the last quarter implying that the disbursements delayed by 6 Months. The summary is shown in the table below and the details are in Appendix 10 \nLate disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}, [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 45, "level": 1}}, {"headings_1": {"content": "Secretariat.", "page": 43, "level": 3}}], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 45, "level": 1}}, {"headings_1": {"content": "Secretariat.", "page": 43, "level": 3}}], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer that the matter will be brought to the attention of MoFPED. The PSST should release funds in accordance with the appropriation. \n4.6.4.2.1 \nDelayed/Low disbursement of Parish Revolving Fund (PRF) \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I noted that 34 PDM SACCOs had disbursed UGX.3,554,800,000 (98%) out of the PRF received of UGX.3,641,600,906 leaving UGX.86,800,906 (3%) undisbursed. Appendix 11 refers. \nThe Accounting Officer attributed this to delayed disbursement of funds. \nDelayed/Low disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. \nThe Accounting Officer explained that the delays were as a result of changes in the PDMIS and lack of computers and printers at the Parish level. The loan applications were processed at district level using only one laptop and printer in the commercial department.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely disbursement of funds to the groups in order to achieve PDM objectives. \n4.6.4.3 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first \nThe Parish Development Committee (PDC), which comprises 7 members of the community, inclusive ofthe Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \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 District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation \\| Structure \nLs Parish \nI reviewed the operations of the PDC in The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 46, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the 10 sampled PDM SACCOS, and noted should engage the relevant Committees (PDC) the following; \nauthorities for sufficient \ne Held 3 out of 4 quarterly funding in order to achieve its meetings. \nobjectives. \ne The parish priorities were not prepared in the prescribed format showing category, name of priorities, quantity, location and expected date of implementation. \ne Prepared 3 out of 4 quarterly performance reports. \nYear. The Parish priorities were not prepared in the prescribed format. However, the parish chiefs will be taken through and encouraged to use the format subsequently.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 46, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. General Meetings e IT sampled 10 SACCOs within the District The Accounting Officer by PDM SACCOs \nand noted that all SACCOs held their should closely monitor and first general meeting more than 1 supervise the SACCOs with month after their registration. \nthe support of the Core team for implementation of team to The Accounting Officer explained that \nensure adherence to the PDM", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 47, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \ntwo AGMs were done after the formation \nguidelines. of PDM SACCOS; one was before the \nvetting committees were put in place and \nthe second one was after the vetting \ncommittees were put in place. \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 47, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. PDM SACCO Board e I noted that 10 PDM SACCOs with fully The Accounting Officer constituted Boards did not hold regular should engage the relevant Board meetings. \nauthorities for sufficient", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 47, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "funding in order to achieve its The Accounting Officer explained that objectives. \nthe Board meetings were held though \nnot as frequently as expected due to \nlack of facilitation. \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 47, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. SACCO \nThe Accounting Officer Committees and e 10 SACCOs did not have functional should organize more Sub Committees \nsupervisory, executive committees as trainings on the roles and well as the Loan, Production, Marketing, importance of these Business Development services, Finance committees in the and investment sub Committees. \nimplementation of PDM.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 47, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 49, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}], "page": 49, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Le Licensing of PDM 34 SACCOs were not licensed to take on the The Accounting SACCOs Under business of lending under Microfinance Officer should liaise the Microfinance Institutions money lenders act as detailed in with \nthe Institutions Appendix 12 Microfinance Money Lenders \nInstitution to ensure Act \nAs a result, enforcement of recovery of PRF that the SACCOs are from beneficiaries by the PDM SACCOs may be \\| licensed. \nlegally challenged leading to loss of funds. \nThe Accounting Officer explained that the licensing of SACCOS is supposed to be done by Uganada Microfinance Regulatory Authority (UMRA), but as a district we don\u2019t have control over PDM SACCO licensing. \n\u2014 \nthat do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries \nPDM SACCOs may", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}, [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}], [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}], [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}]], "page": 49, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN \\| Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}, [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}], [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}]], "page": 50, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Selection and \nThe Accounting Officer Implementation of e 10 parishes selected flagship projectsthat should ensure that", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}], "page": 50, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}], "page": 50, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "were inconsistent with the LG selected parishes select flagship Projects priority commodities. \nprojects for guidance to e 55 out of 74 farmer enterprise groups. enterprise/households implemented \nprojects that are not from the priority \ncommodity list. Details are in Appendix \n13 \nFailure to select and implement prioritized projects may undermine achievement of the pillar objectives. \nThe Accounting Officer explained that there were only two approved priority projects for the District by council that is cassava \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. The Accounting Officer explained that this is noted and we will follow up with PDM Secretariat for Agriculture insurance for farmers. \n4.6.8 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Confirmation of PRF Loan Disbursements to Households \nI noted that 20 beneficiaries received UGX.985,000 which was less than UGX.1,000,000 indicated in the SACCO records leading to un-accounted for PRF disbursement of UGX.365,000. Details are in Appendix 14 \nUnder payment of PRF funds to beneficiaries undermines the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}]], "page": 50, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 51, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}], "page": 51, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the irregularities were as a result of contradictory PDM guidelines. At first the guidelines allowed for a discretion for loan disbursement and later a cabinet decision to disburse the loan at a flat rate of UGX.1,000,000=. Also Kalaki district used Centenary and DFCU banks only.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 51, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}], "page": 51, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 51, "level": 1}}], "page": 51, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the PDM Secretariat on the matter and whether government can provide top-up funds to the beneficiaries. \nb) Physical Inspection of Household Project Implementation \nA review of loan files and physical inspections carried out revealed the following", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 51, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 51, "level": 1}}]], "page": 51, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 51, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], "page": 51, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o 8 beneficiaries in 6 PDM SACCOs had implemented different projects. \nmade and their projects re-aligned or the funds be recovered from them in accordance with the PRF Agreements.", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 51, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}, [{"headings_0": {"content": "observations;", "page": 51, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "fa", "metadata": {"headings": [{"headings_0": {"content": "fa", "page": 52, "level": 1}}, {"headings_1": {"content": "observations;", "page": 51, "level": 1}}], "page": 52, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "fa", "page": 52, "level": 1}}, {"headings_1": {"content": "observations;", "page": 51, "level": 1}}, [{"headings_0": {"content": "fa", "page": 52, "level": 1}}, {"headings_1": {"content": "observations;", "page": 51, "level": 1}}]], "page": 52, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OniGina; mn", "metadata": {"headings": [{"headings_0": {"content": "OniGina; mn", "page": 52, "level": 2}}, {"headings_1": {"content": "fa", "page": 52, "level": 1}}], "page": 52, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Cc OP} \u2018", "metadata": {"headings": [{"headings_0": {"content": "Cc OP} \u2018", "page": 52, "level": 4}}, {"headings_1": {"content": "OniGina; mn", "page": 52, "level": 2}}], "page": 52, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 53, "level": 2}}, {"headings_1": {"content": "Cc OP} \u2018", "page": 52, "level": 4}}], "page": 53, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Local Revenue Performance \nSource Approved budget Actual Collections Variance \nTax Revenues \nLocal Services Tax \n85,516,250 65,516,250 20,000,000 Land fees 12,840,000 8,671,000 4,169,000 \\| Business Licenses 32,800,000 27,978,500 \nOther tax revenues \\_\\_5,079,325 1,079,325 \nSub-total 136,235,575 103,245,075 32,990,500 Non-Tax Revenues \nOther Property income 0 0 0 \\| Dividends \nRent \nOther property income \ndisposal of assets \nSale of goods and services 4,500,000 1,163,000 3,337,000 \\| Administrative fees and 140,461,720 123,461,720 17,000,000 licenses \nCourt fines and Penalties \n0 \nOther fines and Penalties \n0 \nMiscellaneous Revenue 26,600,000 21,491,561 5,108,439 Sub-total 178,811,720 149,192,043 \\| Total Revenue 315,047,295 252,437,118 62,610,177 \nAppendix 2: Outputs without appropriate indicators and targets \nSN Program Budget Budget Output Output Activities \nAudit Comment Output", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 53, "level": 2}}, {"headings_1": {"content": "Cc OP} \u2018", "page": 52, "level": 4}}, [{"headings_0": {"content": "Appendices", "page": 53, "level": 2}}, {"headings_1": {"content": "Cc OP} \u2018", "page": 52, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 53, "level": 2}}, {"headings_1": {"content": "Cc OP} \u2018", "page": 52, "level": 4}}]], "page": 53, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 54, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 53, "level": 2}}], "page": 54, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Code \n01-Agro- 010015 Extension \n92,772,899 Parish Development Committee operations No indicated measure of performance in Industrialization services (Admin Costs) the work plan \n12-Human \n000006 Planning and \n166,807,787 Rehabilitation of 3 classroom and office at \\| No indicated measure of performance in Capital Budgeting Anglotok P/S the work plan", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 54, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 53, "level": 2}}, [{"headings_0": {"content": "Budget", "page": 54, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 53, "level": 2}}], [{"headings_0": {"content": "Budget", "page": 54, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 53, "level": 2}}]], "page": 54, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 54, "level": 3}}, {"headings_1": {"content": "Budget", "page": 54, "level": 3}}], "page": 54, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services \nRehabilitation of 3 classroom block at Kachilo No indicated measure of performance in P/S the work plan \nProcurement and engraving of office No indicated measure of performance in furniture for the Education Department \n2,186,357,093 Construction of Apapai Seed Secondary \n50 \nthe work plan \nNo indicated measure of performance in the work plan \nAppendix 3: Implementation of outputs \nA) Fully implemented outputs \nNo. Program Sub-program PIAP-out Budget Focus/The Activities \nTotal No Number of Out-put matic area \nactivities in fully \nand other \nthe out-put implement capital \ned projects/pr \nactivities ograms \n12-Human Capital 02 Population Not indicated 000006 Water Drilling, casting and installation of 7 deep 7 \n6 Development Health, Safety Planning Development borehole \nand \nand Grant Rehabilitation of 4 boreholes \\| \nManagement", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 54, "level": 3}}, {"headings_1": {"content": "Budget", "page": 54, "level": 3}}, [{"headings_0": {"content": "Development", "page": 54, "level": 3}}, {"headings_1": {"content": "Budget", "page": 54, "level": 3}}], [{"headings_0": {"content": "Development", "page": 54, "level": 3}}, {"headings_1": {"content": "Budget", "page": 54, "level": 3}}], [{"headings_0": {"content": "Development", "page": 54, "level": 3}}, {"headings_1": {"content": "Budget", "page": 54, "level": 3}}], [{"headings_0": {"content": "Development", "page": 54, "level": 3}}, {"headings_1": {"content": "Budget", "page": 54, "level": 3}}]], "page": 54, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 55, "level": 3}}, {"headings_1": {"content": "Development", "page": 54, "level": 3}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 12-Human Capital 02 Population \\| Not indicated 000006 \n\u2014 services Education \n7 T 6 Rehabilitation of 3 classroom and office at \nDevelopment Health, Safety Planning grant - Anglotok P/S \n\\| and and Former SFG", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 55, "level": 3}}, {"headings_1": {"content": "Development", "page": 54, "level": 3}}, [{"headings_0": {"content": "Budgeting", "page": 55, "level": 3}}, {"headings_1": {"content": "Development", "page": 54, "level": 3}}], [{"headings_0": {"content": "Budgeting", "page": 55, "level": 3}}, {"headings_1": {"content": "Development", "page": 54, "level": 3}}]], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 55, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 55, "level": 3}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 55, "level": 2}}, {"headings_1": {"content": "Management", "page": 55, "level": 3}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services \nRehabilitation of 3 classroom block at Kachilo P/S \nProcurement and engraving of office \\| \nfurniture for the Education Department \\| \\| \n3 01-Agro- 01-Institutional Not main 010015 Microscale Setting up of demonstration sites through \\| 8 \n8 Industrialization Strengthening \nExtension irrigation procurement of agricultural machinery \nand \nservices program District sensitization meetings to raise \nCoordination \nawareness on Micro-irrigation Programme for \ndistrict leadership \nAwareness creation for lower local council", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 55, "level": 2}}, {"headings_1": {"content": "Management", "page": 55, "level": 3}}, [{"headings_0": {"content": "Budgeting", "page": 55, "level": 2}}, {"headings_1": {"content": "Management", "page": 55, "level": 3}}], [{"headings_0": {"content": "Budgeting", "page": 55, "level": 2}}, {"headings_1": {"content": "Management", "page": 55, "level": 3}}]], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "leadership", "metadata": {"headings": [{"headings_0": {"content": "leadership", "page": 55, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 55, "level": 2}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Awareness raising at the Lower Local Government (LLG) on Micro-irrigation", "metadata": {"headings": [{"headings_0": {"content": "leadership", "page": 55, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 55, "level": 2}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 55, "level": 2}}, {"headings_1": {"content": "leadership", "page": 55, "level": 2}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Holding workshops and seminars with \nfarmers for awareness on micro-irrigation \nConducting of radio talk shows and short \nmessages for public awareness on a quaterly \nbasis \nEvents to connect farmers with input input \nsuppliers and financial institutions \nFarm visits to eligible farmers \n4 \nParish Parish Development Committee operations 8 8", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 55, "level": 2}}, {"headings_1": {"content": "leadership", "page": 55, "level": 2}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development (Admin Costs)", "metadata": {"headings": [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Model (PDM) \n51 \nB) Implemented Partially outputs \nNo. Program Sub-program PIAP-Outs Budget Out- Total Out-put Total No Number of No of No of put expenditure activitie fully partially activities UGX \u2018000\u201d s in the implement implemented that were output ed activities \n1 12- Human 01- Not indicated 000006 Planning 918,817,833 7 Capital Education,Sports and Budgeting \nManagement and skills services \n2 12- Human 02-Population Not indicated 000006 Planning 118,187,000 7 Capital Health, safety and Budgeting \nManagement and Management services \n3 09-Integrated 03 Transport Not indicated Not indicated 136,119,300 Transport \nInfrastructure \nInfrastructure and Services \nAnd Services Development \nactivities \n0 \n0 Total I 11173,124133\\| 15 \n52 \nAppendix 4: Utilization of wage budget according to department. \nDepartment Name Approved Supplemen Revised Warrants Payments Unspent \\| Budget UGX. tary UGX. Budget UGX. UGX. UGX. Balance UGX. Administration 767,598,129 30,000,000 797,598,129 797,598,129 460,045,301 337,552,828 Finance 175,730,000 - 175,730,000 175,730,000 106,955,108 68,774,892 Statutory Bodies 223,495,000 - 223,495,000 223,495,000 201,141,660 22,353,340 Production 844,189,924 145,221,995 989,411,919 989,411,918 846,065,577 143,346,341 Health \n2,758,191, 228 \\| 294,600,000 3,052,791,228 3,052,791,228 1,786,965,204 1,265,826,024 Education \n5,025,918,634 898,724,278 5,924,642,912 5,924,642,912 5,307,061,167 617,581,745 Roads \n220,000,000 15,200,000 235,200,000 235,200,000 198,184,181 37,015,819", "metadata": {"headings": [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}, [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}]], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Water", "metadata": {"headings": [{"headings_0": {"content": "| Water", "page": 57, "level": 3}}, {"headings_1": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}], "page": 57, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "50,000,000 5,000,000 55,000,000 55,000,000 48,882,716 6,117,284 Natural Resources 322,901,000 15,000,000 337,901,000 337,901,000 248,543,793 89,357,207 Community Based 113,078,000 113,078,000 113,078,000 95,454,409 17,623,591 Services \n\\| Planning \\_\\_ 100,031,000 4,000,000 104,031,000 104,031,000 52,332,755 51,698,245 \\| Internal Audit 38,124,000 - \\_38,124,000 38,124,000 6,632,493 31,491,507", "metadata": {"headings": [{"headings_0": {"content": "| Water", "page": 57, "level": 3}}, {"headings_1": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}], "page": 57, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "metadata": {"headings": [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], "page": 57, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \nAppendix 5: Fairness in the distribution of projects \nNew dfrilled Rehabilitated Piped water Amount", "metadata": {"headings": [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}, [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "%age of an] Water District \nSN Sub County coverage average Variance boreholes boreholes \nallocated to the allocated to the Sub Sub County County out of the ete rate \ntotal district grant \n1 Anyara 72% 79% 7% 25,000,000 \\| - 0 25,000,000 8.20% \n2 Apapai 76% 79% 3% 25,000,000 6,700,040 0 31,700,040 10.50% 3 Bululu 68% 79% 11% 25,000,000 6,700,040 \\| 0 31,700,040 10.50% 4 Kakure 81% 79% -2% 25,000,000 6,700,040 \\| 0 31,700,040 10.50% 5 Kalaki 90% 79% -11% 8,200,000 -\\| 0 8,200,000 2.70% 6 Otuboi 96% 79% -17% 25,000,000 - 0 25,000,000 8.20% 7 Ocelakur 79% 25000000 6,700,040 0 31,700,040 10.50% 8 Ogwolo 79% - - \u201a973 118,165,973 39.00% \\| 158,200,000 26,800,160 973 303,166,133 \n54 \nAppendix 6: Approval of the project designs \nWater project Location \nActual Approval of the project Expenditure designs \nPhase 1 Construction of Abalang", "metadata": {"headings": [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}, [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}]], "page": 58, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Laying of the main transmission 118,165,973 The project designs were not piped water supply trading center line (880 meters) \nscheme for Abalang\n- of a pump house trading center in\n- of the guard house Ogwolo sub county\n- of the eco \u2014 sand toilet", "metadata": {"headings": [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], "page": 59, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "= \napproved by Ministry of Water and Environment \nAppendix 7: Functionality of implemented Projects \nSN Facility Date of Location \nFunctional Non- Management explanation description construction functional \n1 Sitting, design July 2023 Otuboi sub county, Opilitok parish, Functional \nand construction Omadira village \nof 6 bore holes \nfitted with hand and rehabilitation of 1 bore hole \nJuly 2023 \\| \nJuly 2023 \nJuly 2023 \nJuly 2023 \nKakure sub county, Opungure parish, Functional Agule -Kalobo village \nAnyara sub county, Anyara parish, Aloet \\| Functional", "metadata": {"headings": [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}, [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}]], "page": 59, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 60, "level": 2}}, {"headings_1": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}], "page": 60, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "village", "metadata": {"headings": [{"headings_0": {"content": "village", "page": 60, "level": 1}}, {"headings_1": {"content": "N/A", "page": 60, "level": 2}}], "page": 60, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Apapai sub county, Ousia parish, Ojolai Functional N/A", "metadata": {"headings": [{"headings_0": {"content": "village", "page": 60, "level": 1}}, {"headings_1": {"content": "N/A", "page": 60, "level": 2}}], "page": 60, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "village", "metadata": {"headings": [{"headings_0": {"content": "village", "page": 60, "level": 2}}, {"headings_1": {"content": "village", "page": 60, "level": 1}}], "page": 60, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ Ocelakur sub county, Ocelakur parish, Functional N/A", "metadata": {"headings": [{"headings_0": {"content": "village", "page": 60, "level": 2}}, {"headings_1": {"content": "village", "page": 60, "level": 1}}], "page": 60, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ze", "metadata": {"headings": [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], "page": 60, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "July 2023 Bululu sub county, Obur parish, Functional N/A Gomelele village \nJuly 2023 Kalaki sub county, Kamuda\\_ parish, Functional N/A Ogwalagur village (Rehabilitated) \n2 Rehabilitation of 4 April 2023 Ocelakur sub county, Sangai parish, Functional N/A hand pump Sangai village \nboreholes \nApril 2023 Bululu sub county, Kibimbo parish, Functional N/A \n\\| Sangabwire village \u2014 \nApril 2023 \nKakure sub county, Kadinya parish, Aino N/A \n[Rt Functioning The cause may be linkage or A village well low water level April 2023 \nApapai sub county, Kamidakan parish, N/A \nNot Functioning The cause may be a linkage or Amotot village well low water level \n3 Phase \n1 September Abalang trading center in Ogwolo sub N/A \nConstruction of 2023 county \npiped water \nsupply scheme \n56 \nN/A. Still work in progress for phase 2 \nAppendix 8: Poor quality Materials used in implementation of the project No Water \nActual \nProjects/ facilities Expenditure \nRehabilitation of 4 hand \npump boreholes 26,800,160 \nSites with Photos (Inspection Audit Remarks \n", "metadata": {"headings": [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}, [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}]], "page": 60, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- borehole in Sangai parish Ocelakur sub county, the materials used for rehabilitation are of poor quality. \nThe pipes, rods, water tank and cylinder have rusted.", "metadata": {"headings": [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- water from the borehole is salty therefore unsuitable for human", "metadata": {"headings": [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "consumption", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- soak pit and not filled with hard core.", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- fence", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- borehole was rehabilitated and completed on 13/4/2023 by Ms, Wajap Holdings Limited.", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "57", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 9: Payments not certified by the Internal Auditor \nSN Invoice Description \nEFT / Payment Distribution Budget Line Charged Account Name Remark Number Check Date Amount \nNumber \n1 13EDU- Payment for rehabilitation 6427433 28/06/2023 12,719,534 01-002-120100-8450006010- ADAKINGO Not certified by JUN-2023 of block in Angoltok P/s \n1383-000006-0000-08-228001 COMPANY LIMITED Internal Auditor \n2 13EDU- Payment for rehabilitation 6427433 28/06/2023 2,289,516 01-002-120100-8450006010- ADAKINGO Not certified by JUN-2023 of block in Angoltok P/s \n1383-000006-0000-08-228001 COMPANY LIMITED Internal Auditor \n3 12EDU- Retention for rehabilitation 6440231 28/06/2023 2,917,446 01-002-120100-8450006010- OMINYA \nNot certified by JUN-2023 of Kachilo p/s \n1383-000006-0000-08-228001 ENTERPRISES Internal Auditor LIMITED \n4 12EDU- Retention for rehabilitation 6440231 28/06/2023 453,140 01-002-120100-8450006010- OMINYA \nNot certified by JUN-2023 of Kachilo p/s \n1383-000006-0000-08-228001 ENTERPRISES Internal Auditor LIMITED \n5 10EDU- Payment fo supply of 6438766 28/06/2023 12,714,264 01-002-120100-8450006010- BASHAM \nNot certified by JUN-2023 furniture \n1383-000006-0000-08-228001 ASSOCIATES(U) Internal Auditor LIMITED \n6 10EDU- Payment fo supply of 6438766 28/06/2023 2,288,568 01-002-120100-8450006010- BASHAM \nNot certified by JUN-2023 furniture \n1383-000006-0000-08-228001 ASSOCIATES(U) Internal Auditor LIMITED \n7 12EDU- Payment for work done in 4678547 30/03/2023 7,431,437 01-002-120100-8450006010- ADAKINGO Not certified by MAR-2023 Kachilo p/s as per \n1383-000006-0000-08-228001 COMPANY LIMITED Internal Auditor certificate \n8 12EDU- Payment for work done in 4678547 30/03/2023 41,285,760 01-002-120100-8450006010- ADAKINGO \nNot certified by MAR-2023 Kachilo p/s as per \n1383-000006-0000-08-228001 COMPANY LIMITED Internal Auditor certificate \n9 O1EDUC- Payment for rehabilitation 4280291 16/03/2023 9,969,918 01-002-120100-8450006010- OMINYA \nNot certified by MAR-2023 of a 3 classroom block in \n1383-000006-0000-08-228001 ENTERPRISES Internal Auditor Kachilo P/S LIMITED 10 OLEDUC- Payment for rehabilitation 4280291 16/03/2023 \\| 55,388,434 01-002-120100-8450006010- OMINYA \nNot certified MAR-2023 of a 3 classroom block in \n1383-000006-0000-08-228001 ENTERPRISES Internal Auditor Kachilo P/S LIMITED TOTAL", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 62, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "147,058,017", "metadata": {"headings": [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], "page": 62, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "58 \nAppendix 10:\\_Late disbursement of funds to PDM SACCOs \nSN Date of release \nNo. of PDM SACCOs paid on the date \nAmount paid on the date \n1 02/12/2022 34 \u2014 850,000,000 \\| 2 \\| 19/04/2023 29 725,000,000 \n3 25/04/2023 \\| 5 \\| 125,000,000 \n4 22/06/2023 34 + 1,175,000,000 ee 5 \\| 29/06/2023 24 \nTotal 123 3,400,000,000 \\| \n59 \nAppendix 11: Delayed/Low disbursement of Parish Revolving Fund (PRF \nVote Parish PDM SACCO Name \nTotal PRF Name Name received (2021/2022 &", "metadata": {"headings": [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}, [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}]], "page": 62, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 64, "level": 2}}, {"headings_1": {"content": "147,058,017", "page": 62, "level": 3}}], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I I CLE \\| B/A \nKalaki Opiltok Opiltok Otuboi Pdm Sacco \nDLG \nKalaki Amoru Amoru Otuboi Pdm Sacco DLG \n3 Kalaki Lwala Lwala Otuboi Pdm Sacco DLG \nKadie Otuboi Pdm Sacco DLG \nKaberkole Otuboi Pdm Sacco DLG", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 64, "level": 2}}, {"headings_1": {"content": "147,058,017", "page": 62, "level": 3}}, [{"headings_0": {"content": "2022/2023)", "page": 64, "level": 2}}, {"headings_1": {"content": "147,058,017", "page": 62, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 64, "level": 2}}, {"headings_1": {"content": "147,058,017", "page": 62, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 64, "level": 2}}, {"headings_1": {"content": "147,058,017", "page": 62, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 64, "level": 2}}, {"headings_1": {"content": "147,058,017", "page": 62, "level": 3}}]], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "u Kalaki", "metadata": {"headings": [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Eyenga Ward Kalaki Town Council Pdm DLG Sacco \nObule Ward Kalaki Town Council Pdm DLG Sacco \nfore Jose Okweje Ward Kalaki Town Council Pdm DLG Sacco \nKalaki Dokdwong Dokdwong Ward Kalaki Town Council DLG Ward Pdm Sacco \nKalaki Central Ward Central Ward Kalaki Town Council Pdm DLG Sacco", "metadata": {"headings": [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}, [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "107,105,909 108,000,000 100.8 Delayed/Low disbursement of PRF. The funds were released at the end of the financial year \n107,105,909 107,900,000 100.7 Delayed/Low disbursement of PRF. The funds were released at the end of the financial year \n107,105,909 108,000,000 100.8 Delayed/Low disbursement of PRF. The funds were released at the end of the financial year \nDelayed/Low disbursement of PRF. The funds were released at the end of the financial year \nDelayed/Low disbursement of PRF. The funds were released at the end of the financial year \nDelayed/Low disbursement of PRF. The funds were released at the end of the financial year \n9.8 \nDelayed/Low disbursement of PRF. The funds were released at the end of the financial year", "metadata": {"headings": [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. Delayed/Low disbursement of PRF. The funds were released at the end of the financial year \n107,105,909 107,100,000 100.0 Delayed/Low disbursement of PRF. The funds were released at the end of the financial year \n107,105,909 107,800,000 100.6 Delayed/Low disbursement of PRF. The funds were released at the end of the financial year", "metadata": {"headings": [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- \n60 \nAppendix 12: Transfer of PRF to un-licensed SACCOs \nVote Parish Name Name of SACCO \nIs the SACCO registered Remarks Name under Microfinance Institutions money lenders \nact 2016? (Yes/No) \nKalaki DLG Opiltok Opiltok Otuboi Pdm Sacco \nNo \nKalaki DLG Amoru Amoru Otuboi Pdm Sacco \nNo", "metadata": {"headings": [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}, [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "he", "metadata": {"headings": [{"headings_0": {"content": "he", "page": 65, "level": 3}}, {"headings_1": {"content": "u Kalaki", "page": 64, "level": 1}}], "page": 65, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kalaki DLG Lwala Lwala Otuboi Pdm Sacco \nKalaki DLG Kadie Kadie Otuboi Pdm Sacco \nNo \nKalaki DLG Kaberkole Kaberkole Otuboi Pdm Sacco \nNo \nKalaki DLG Eyenga Ward Eyenga Ward Kalaki Town Council Pdm No Sacco \nKalaki DLG Obule Ward Obule Ward Kalaki Town Council Pdm No Sacco \nKalaki DLG Okweje Ward Okweje Ward Kalaki Town Council Pdm No Sacco \nKalaki DLG Dokdwong Dokdwong Ward Kalaki Town Council Pdm No Ward Sacco", "metadata": {"headings": [{"headings_0": {"content": "he", "page": 65, "level": 3}}, {"headings_1": {"content": "u Kalaki", "page": 64, "level": 1}}, [{"headings_0": {"content": "he", "page": 65, "level": 3}}, {"headings_1": {"content": "u Kalaki", "page": 64, "level": 1}}], [{"headings_0": {"content": "he", "page": 65, "level": 3}}, {"headings_1": {"content": "u Kalaki", "page": 64, "level": 1}}], [{"headings_0": {"content": "he", "page": 65, "level": 3}}, {"headings_1": {"content": "u Kalaki", "page": 64, "level": 1}}], [{"headings_0": {"content": "he", "page": 65, "level": 3}}, {"headings_1": {"content": "u Kalaki", "page": 64, "level": 1}}], [{"headings_0": {"content": "he", "page": 65, "level": 3}}, {"headings_1": {"content": "u Kalaki", "page": 64, "level": 1}}]], "page": 65, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kalaki", "metadata": {"headings": [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}], "page": 65, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG Central Ward Central Ward Kalaki Town Council Pdm No Sacco \n61 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance \\| Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016. \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nAppendix 13: Failure to select and implement prioritized /flagship \nprojects \nSN. \\| Vote 41 Parish Name of SACCO List of flagship projects Are the flagship projects How many \nNumber of How many of \\| How many of ] Name Name", "metadata": {"headings": [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}, [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}]], "page": 65, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "per SACCO", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "consistent with the enterprises are PDM the enterprises the farming priority commodities implementing enterprises are farming enterprises are selected by the LG? flagship projects \nenterprises from the priority \n", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}, [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}]], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kalaki DLG Opiltok Opiltok Otuboi 1 Goat rearing, 1 Sunflower No Pdm Sacco \ngrowing, 1 Green Grams, 1 Sheep rearing, 1 Soya Beans \\| \ngrowing \n2s Kalaki DLG Amoru Amoru Otuboi Pdm 1 Soya bean growing, 1 Goat No Sacco \nrearing, 1 Maize growing, 1 Sunflower growing, 1 Sheep rearing, 1 Cassava growing, \n1 Piggery\n2. Kalaki DLG Lwala Lwala Otuboi Pdm 1 Sunflower growing, 1 No Sacco Sheep rearing, 1 Goat rearing, 1 Groundnuts growing, 1 Soya growing, 1 Piggery, 1 Maize growing\n3. Kalaki DLG Kadie Kadie Otuboi Pdm 1 Sheep rearing, 1 Goats No Sacco rearing, 1 Groundnuts growing, 1 Poultry keeping, 1 Piggery, 1 Sunflower growing, 1 Green Gram, 1 Soya growing\n4. Kalaki DLG Kaberkol Kaberkole Otuboi 1 Soya Bean growing, 1 No e Pdm Sacco Sheep rearing, 1 Goat rearing, 1 Piggery, 1 Cattle \n\\|", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "rearing, 1 Sunflower growing, 1 Green Gram", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kalaki DLG Eyenga \\| Eyenga Ward Goat rearing, Goat fattening, No Ward Kalaki Town Sheep rearing, Sunflower Council Pdm Sacco growing, Piggery, Cattle rearing\n7. Kalaki DLG Obule Obule Ward Kalaki 3 Sheep rearing, 2 Cassava No Ward \nTown Council Pdm growing, 3 Goat rearing, 2 Sacco Cattle rearing,", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "8. Kalaki DLG Okweje Okweje Ward 1 Sheep rearing, 1 Poultry No \nWard Kalaki Town \nrearing, 1 Sheep buying and \nCouncil Pdm Sacco selling, 1 Maize growing, 2 a", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Rack Dokawo", "metadata": {"headings": [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Goat rearing, 1 Piggery \n9, DLG Dokdwong Ward 3 Goat rearing, 2 Sheep No ng Ward Kalaki Town rearing, 2 Sunflower Council Pdm Sacco \n62 \ncommodity list 5 11 3 0 \n7 11 3 3 7 7 4 2 8 18 4 1 \n7 14 3 2 \n11 11 1 3 8 10 2 4 7 J 1 2 \n\\| 9 9 2 2 \n7 \ngrowing, 1 Piggery, 1 Cattle rearing \nKalaki DLG Central Ward 1 Goat rearing, 1 Piggery, 1 No Ward Kalaki Town Sheep rearing, 1 Cattle \\| \nCouncil Pdm Sacco rearing, 1 Soya Bean rowing \n5 5 1 \n74 103 24 21 \n63 \nAppendix 14: Irregularities in PRF loan disbursements \nSN. Vote Name Parish Name Name of SACCO Name of PRF beneficiary Loan Amount Loan Amount as Remarks as per \nper household SACCO \nevidence records", "metadata": {"headings": [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}, [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}]], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 68, "level": 2}}, {"headings_1": {"content": "Rack Dokawo", "page": 66, "level": 1}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Kalaki DLG Opiltok \nOpiltok Otuboi Atango Melda (Green Gram) 1,000,000 \n(interview notes) \n985,000 Under payment of PRF Pdm Sacco funds Ekanyu Emma (Sunflower", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 68, "level": 2}}, {"headings_1": {"content": "Rack Dokawo", "page": 66, "level": 1}}, [{"headings_0": {"content": "provided", "page": 68, "level": 2}}, {"headings_1": {"content": "Rack Dokawo", "page": 66, "level": 1}}]], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "provided", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "985,000 Under payment of PRF growing \\_\\_ funds 2 Kalaki DLG Amoru Amoru Otuboi Etiau David (Maize growing) 1,000,000 \n985,000 Under payment of PRF Pdm Sacco funds \n3 Kalaki DLG Lwala \n4 Kalaki DLG Kadie \nAmuso Estha (Sunflower", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "provided", "page": 68, "level": 2}}, [{"headings_0": {"content": "1,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "provided", "page": 68, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "provided", "page": 68, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "provided", "page": 68, "level": 2}}]], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rowing)", "metadata": {"headings": [{"headings_0": {"content": "rowing)", "page": 68, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lwala Otuboi Pdm Ecuru Michael (Sheeping", "metadata": {"headings": [{"headings_0": {"content": "rowing)", "page": 68, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "rowing)", "page": 68, "level": 1}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "485,000 Under payment of PRF funds \n400,000 380,000 Under payment of PRF Sacco rearing) funds Ocile Simon (Sunflower", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "rowing)", "page": 68, "level": 1}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "500,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "485,000 Under payment of PRF growing) \\_\\_ funds Kadie Otuboi Pdm Amito Florence (Groundnuts) \nSacco \nOlobo Patrick (Sheep", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "500,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rearing)", "metadata": {"headings": [{"headings_0": {"content": "rearing)", "page": 68, "level": 2}}, {"headings_1": {"content": "500,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "300,000 280,000 Under payment of PRF funds", "metadata": {"headings": [{"headings_0": {"content": "rearing)", "page": 68, "level": 2}}, {"headings_1": {"content": "500,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "200,000", "metadata": {"headings": [{"headings_0": {"content": "200,000", "page": 68, "level": 2}}, {"headings_1": {"content": "rearing)", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "180,000 Under payment of PRF funds \n5 Kalaki DLG Kaberkole Kaberkole Otuboi Agaro Jane (Green Gram)", "metadata": {"headings": [{"headings_0": {"content": "200,000", "page": 68, "level": 2}}, {"headings_1": {"content": "rearing)", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "300,000", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 68, "level": 2}}, {"headings_1": {"content": "200,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "280,000 Under payment of PRF Pdm Sacco funds I Asubu Martine (Goat", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 68, "level": 2}}, {"headings_1": {"content": "200,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "700,000", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 68, "level": 2}}, {"headings_1": {"content": "300,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "680,000 Under payment of PRF funds \nKalaki DLG Eyenga Ward Eyenga Ward", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 68, "level": 2}}, {"headings_1": {"content": "300,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "700,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "985,000 Under payment of PRF Kalaki Town funds Council Pdm Okera David (Goat", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "700,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "450,000", "metadata": {"headings": [{"headings_0": {"content": "450,000", "page": 68, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "400,000 Under payment of PRF Sacco Fattening) funds \n7 Kalaki DLG Obule Ward Obule Ward Kalaki Olobo Isreal (Cassava Town Council Pdm growin", "metadata": {"headings": [{"headings_0": {"content": "450,000", "page": 68, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 68, "level": 2}}, [{"headings_0": {"content": "450,000", "page": 68, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 68, "level": 2}}]], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "450,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "485,000 Under payment of PRF funds \nSacco Agiro Lucy (Sheep rearing) 300,000 285,000 Under payment of PRF funds \n64 \n8 Kalaki DLG Okweje Ward Okweje Ward Adino Margret (Sheep buy", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "450,000", "page": 68, "level": 2}}, [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "450,000", "page": 68, "level": 2}}], [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "450,000", "page": 68, "level": 2}}]], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 68, "level": 2}}], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "485,000 Under payment of PRF Kalaki Town and sell funds Council Pdm Edayu Charles (Piggery)", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 68, "level": 2}}], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sacco \n9 Kalaki DLG Dokdwong Dokdwong Ward Pi Abiro Florence (Sheep", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}, [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}]], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ward Kalaki Town \nCouncil Pdm Oiba Joseph (Piggery)", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}, [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}]], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "700,000", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sacco \n10 Kalaki DLG Central Ward Central Ward Opio Samuel (Sheep rearing) 1,000,000 \n485,000 Under payment of PRF funds \n485,000 Under payment of PRF funds \nEr payment of PRF funds \n985,000 Under payment of PRF Kalaki Town funds Council Pdm Ekilu Nicholas (Goat rearing) 300,000 \nSacco", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}, [{"headings_0": {"content": "700,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "700,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "700,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "700,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}]], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "11,650,000", "metadata": {"headings": [{"headings_0": {"content": "11,650,000", "page": 69, "level": 2}}, {"headings_1": {"content": "700,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "65 \n280,000 Under payment of PRF funds", "metadata": {"headings": [{"headings_0": {"content": "11,650,000", "page": 69, "level": 2}}, {"headings_1": {"content": "700,000", "page": 69, "level": 2}}, [{"headings_0": {"content": "11,650,000", "page": 69, "level": 2}}, {"headings_1": {"content": "700,000", "page": 69, "level": 2}}]], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "11,285,000", "metadata": {"headings": [{"headings_0": {"content": "11,285,000", "page": 69, "level": 2}}, {"headings_1": {"content": "11,650,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 15: Irreqularities in project implementation \n[ SN. Vote Parish Name of Name of Loan Lan \\| Project Status ofthe Name Name SACCO PRF Amount Amount as funded project (Take beneficiary as per per \npictures and make SACCO household interview notes to records evidence be signed by", "metadata": {"headings": [{"headings_0": {"content": "11,285,000", "page": 69, "level": 2}}, {"headings_1": {"content": "11,650,000", "page": 69, "level": 2}}, [{"headings_0": {"content": "11,285,000", "page": 69, "level": 2}}, {"headings_1": {"content": "11,650,000", "page": 69, "level": 2}}]], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 70, "level": 2}}, {"headings_1": {"content": "11,285,000", "page": 69, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "beneficiaries)", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries)", "page": 70, "level": 2}}, {"headings_1": {"content": "provided", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(Interview", "metadata": {"headings": [{"headings_0": {"content": "(Interview", "page": 70, "level": 2}}, {"headings_1": {"content": "beneficiaries)", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "notes \nRemarks \\|", "metadata": {"headings": [{"headings_0": {"content": "(Interview", "page": 70, "level": 2}}, {"headings_1": {"content": "beneficiaries)", "page": 70, "level": 2}}, [{"headings_0": {"content": "(Interview", "page": 70, "level": 2}}, {"headings_1": {"content": "beneficiaries)", "page": 70, "level": 2}}]], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 70, "level": 2}}, {"headings_1": {"content": "(Interview", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 70, "level": 2}}, {"headings_1": {"content": "Management", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kalaki Opiltok Opiltok Atango 1,000,000 985,000 Green \nDifferent \nThe money was DLG Otuboi Melda Gram project being released and", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 70, "level": 2}}, {"headings_1": {"content": "Management", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 70, "level": 9}}, {"headings_1": {"content": "Response", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implemented. disbursed late yet it was off season \nfor ama green gram Bought 1 cow @", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 70, "level": 9}}, {"headings_1": {"content": "Response", "page": 70, "level": 2}}, [{"headings_0": {"content": "Pdm Sacco", "page": 70, "level": 9}}, {"headings_1": {"content": "Response", "page": 70, "level": 2}}]], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 70, "level": 2}}, {"headings_1": {"content": "Pdm Sacco", "page": 70, "level": 9}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "885,000 and 1 pig @", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 70, "level": 2}}, {"headings_1": {"content": "Pdm Sacco", "page": 70, "level": 9}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000", "metadata": {"headings": [{"headings_0": {"content": "100,000", "page": 70, "level": 2}}, {"headings_1": {"content": "growing", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Changed because it \nEkanyu 1,000,000 985,000 Sunflow \nwas off season to \nDifferent \nThe money was Emma er project being released and growing implemented. disbursed late yet it was off season \nfor : sea ee", "metadata": {"headings": [{"headings_0": {"content": "100,000", "page": 70, "level": 2}}, {"headings_1": {"content": "growing", "page": 70, "level": 2}}, [{"headings_0": {"content": "100,000", "page": 70, "level": 2}}, {"headings_1": {"content": "growing", "page": 70, "level": 2}}], [{"headings_0": {"content": "100,000", "page": 70, "level": 2}}, {"headings_1": {"content": "growing", "page": 70, "level": 2}}], [{"headings_0": {"content": "100,000", "page": 70, "level": 2}}, {"headings_1": {"content": "growing", "page": 70, "level": 2}}], [{"headings_0": {"content": "100,000", "page": 70, "level": 2}}, {"headings_1": {"content": "growing", "page": 70, "level": 2}}]], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "aise", "metadata": {"headings": [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Topped up and bought 1 bull @ 1,100,000. \ngrowing \nChanged because it \nwas off season for \nrowing sunflower \nKalaki Amoru Amoru Etiau David 1,000,000 985,000 Maize \nDifferent \nThe money was DLG Otuboi growing project being released and Pdm Sacco \nimplemented. disbursed late yet it was off season \nfor \n66 \nBought 1 cow @ \nmaize", "metadata": {"headings": [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}, [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}]], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "aise", "page": 70, "level": 5}}], "page": 71, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "750,000 and the balance \nbought medicine to treat the", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "aise", "page": 70, "level": 5}}], "page": 71, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "cow", "metadata": {"headings": [{"headings_0": {"content": "cow", "page": 71, "level": 11}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}], "page": 71, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Changed because it \nAmuso Estha 500,000 485,000 Sunflow \nwas off season for \nDifferent \nThe money was er project being released and growing implemented. disbursed late yet it was off season \nfor sunflower", "metadata": {"headings": [{"headings_0": {"content": "cow", "page": 71, "level": 11}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}, [{"headings_0": {"content": "cow", "page": 71, "level": 11}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}], [{"headings_0": {"content": "cow", "page": 71, "level": 11}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}], [{"headings_0": {"content": "cow", "page": 71, "level": 11}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}], [{"headings_0": {"content": "cow", "page": 71, "level": 11}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}]], "page": 71, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], "page": 71, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bought 1 cow \nChanged because it \nLwala Lwala Ocile u Simon 500,000 485,000 Sunflow \nwas off season for \ngrowin UTC \nDifferent \nThe money was : \nOtuboi er project being released and Pdm Sacco \ngrowing implemented. disbursed late yet it was off season \nfor = 3 sunflower Topped up and bought \ngrowing 1 bull @ 700,000 \nChanged because it \nwas off season for \nKadie Kadie Amito 300,000 280,000 Groundn \nrowing sunflower \nPlanned \nThe money was Otuboi Florence uts project released and Pdm Sacco \ngrowing partially disbursed late implemented yet it was off season \nfor \n67", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}, [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}]], "page": 71, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "groundnuts growing", "metadata": {"headings": [{"headings_0": {"content": "groundnuts growing", "page": 72, "level": 2}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}], "page": 72, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ESS 7 Bought 1 sheep and 1", "metadata": {"headings": [{"headings_0": {"content": "groundnuts growing", "page": 72, "level": 2}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}], "page": 72, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pig.", "metadata": {"headings": [{"headings_0": {"content": "pig.", "page": 72, "level": 2}}, {"headings_1": {"content": "groundnuts growing", "page": 72, "level": 2}}], "page": 72, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bought ground nuts \nseeds for next season \nOlobo 200,000 180,000 Sheep ee \nDifferent The price of Patrick rearing project being sheep was implemented. higherb than that of the goats \nBought 1 goat which \nhas produce twins \nKalaki Kaberkol Kaberkole Agaro Jane 300,000 280,000 Green Seve aeons Different Her priority DLG e Otuboi \nGram Ae project being changed Pdm Sacco implemented. \nBought 1 goat which has produced Planted sim sim and soya beans and was", "metadata": {"headings": [{"headings_0": {"content": "pig.", "page": 72, "level": 2}}, {"headings_1": {"content": "groundnuts growing", "page": 72, "level": 2}}, [{"headings_0": {"content": "pig.", "page": 72, "level": 2}}, {"headings_1": {"content": "groundnuts growing", "page": 72, "level": 2}}], [{"headings_0": {"content": "pig.", "page": 72, "level": 2}}, {"headings_1": {"content": "groundnuts growing", "page": 72, "level": 2}}]], "page": 72, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "harvesting", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 72, "level": 1}}, {"headings_1": {"content": "pig.", "page": 72, "level": 2}}], "page": 72, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "68", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 72, "level": 1}}, {"headings_1": {"content": "pig.", "page": 72, "level": 2}}], "page": 72, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kalangala DLG Report of Auditor General 2018.chunks.json b/reports/Chunks/Kalangala DLG Report of Auditor General 2018.chunks.json deleted file mode 100644 index d5642b55f2b629d3a46106e438af27cbdd9ff153..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kalangala DLG Report of Auditor General 2018.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMNT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMNT", "page": 1, "level": 1}}], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2018 \ni", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMNT", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMNT", "page": 1, "level": 1}}]], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMNT", "page": 1, "level": 1}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": [["**F/Y**", "Financial Year"], ["**GOU**", "Government of Uganda"], ["**HC**", "Health centre"], ["**IESBA**", "International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISA**", "International Standards on Auditing"], ["**LGA**", "Local Governments Act"], ["**LGFAR**", "Local Governments Financial and Accounting Regulations"], ["**MAAIF**", "Ministry of Agriculture, Animal Industries and Fisheries"], ["**MGLSD**", "Ministry of Gender, Labour and Social Development"], ["**NAA**", "National Audit Act"], ["**NEA**", "National Environment Act"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**TAI**", "Treasury Accounting Instructions"], ["**UGX**", "Uganda Shillings"], ["**ULA**", "Uganda Land Act"], ["**URF**", "Uganda Road Fund"], ["**UWEP**", "Uganda Women Entrepreneurship Programme"], ["**YIG**", "Youth Interest Group"], ["**YLP**", "Youth Livelihood Programme"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMNT", "page": 1, "level": 1}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2018", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 5, "level": 1}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 4, "level": 1}}], "page": 5, "document_name": "Kalangala DLG 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 AUDIT OF FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 5, "level": 1}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 4, "level": 1}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 5, "level": 1}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 1}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "I have audited the Financial statements of Kalangala District Local Government which comprise the Statement of Financial Position as at 30 th June 2018, and the Statement of Financial Performance, Statement of Changes in Equity and 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 Kalangala District Local Government \nfor the year ended 30 th June 2018 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act, 2015 and the Local Government Financial and Accounting Manual, 2007.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 1}}], "page": 5, "document_name": "Kalangala DLG 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 Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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 for Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 1}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 6, "level": 1}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 1}}], "page": 6, "document_name": "Kalangala DLG 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. \nI have determined the matters described below as the key audit matters to be communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 6, "level": 1}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 1}}, [{"headings_0": {"content": "Key Audit Matters", "page": 6, "level": 1}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 1}}], [{"headings_0": {"content": "Key Audit Matters", "page": 6, "level": 1}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 1}}]], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Performance of Youth Livelihood Programme", "metadata": {"headings": [{"headings_0": {"content": "Performance of Youth Livelihood Programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Key Audit Matters", "page": 6, "level": 1}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "The Youth Livelihood Programme (YLP) is a Government Programme being imple- mented under the Ministry of Gender, Labour and Social Development (MoGLSD). The programme, which started in the financial year 2014/2015, was to respond to the existing challenge of unemployment among the Youths. \nThe programme, which is implemented through the District provides support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities initiated by youth groups. \nThe audit focused on an amount of UGX.362,378,000 disbursed in the Financial Year 2014/2015 whose recovery period of three years had expired by 30 th June", "metadata": {"headings": [{"headings_0": {"content": "Performance of Youth Livelihood Programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Key Audit Matters", "page": 6, "level": 1}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "2018. The audit procedures performed focused on ascertaining the following; Whether all funds budgeted for YLP during the period under review were actually released and used only for the program. \nWhether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds. \nWhether all funds recovered during the period under review were transferred to the revolving fund account in Bank of Uganda to be disbursed to other Youth Livelihood Groups (YLGs) in accordance with the revolving funding model and \nWhether on a sample basis the funded projects do exist and are operating. \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Performance of Youth Livelihood Programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Key Audit Matters", "page": 6, "level": 1}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "list"}}, {"content": "- Whether all funds budgeted for YLP during the period under review were actually released and used only for the program.\n- Whether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.\n- Whether all funds recovered during the period under review were transferred to the revolving fund account in Bank of Uganda to be disbursed to other Youth Livelihood Groups (YLGs) in accordance with the revolving funding model and\n- Whether on a sample basis the funded projects do exist and are operating. I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Performance of Youth Livelihood Programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Key Audit Matters", "page": 6, "level": 1}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "list"}}, {"content": "1.1", "metadata": {"headings": [{"headings_0": {"content": "Performance of Youth Livelihood Programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Key Audit Matters", "page": 6, "level": 1}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Funding of the Programme", "metadata": {"headings": [{"headings_0": {"content": "Funding of the Programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Performance of Youth Livelihood Programme", "page": 6, "level": 1}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "A review of the approved budget for the YLP program revealed that the District had budgeted for UGX.228,779,000 for the financial year 2014/2015 and aA the funds were received and disbursed to the youth groups. \n1.2", "metadata": {"headings": [{"headings_0": {"content": "Funding of the Programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Performance of Youth Livelihood Programme", "page": 6, "level": 1}}, [{"headings_0": {"content": "Funding of the Programme", "page": 6, "level": 1}}, {"headings_1": {"content": "Performance of Youth Livelihood Programme", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Non-compliance with the repayment schedule", "metadata": {"headings": [{"headings_0": {"content": "Non-compliance with the repayment schedule", "page": 7, "level": 1}}, {"headings_1": {"content": "Funding of the Programme", "page": 6, "level": 1}}], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "It was observed that whereas the groups funded in 2014/2015 were expected to have repaid a total amount of UGX.228,779,000 by close of the financial year 2017/2018, only UGX.45,563,000 (20%) was collected leaving a balance of UGX.183,216,000 (80%) outstanding as shown in Appendix 1. \nFailure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund. \nThe Accounting Officer explained that non-compliance was mainly due to migration and disappearance of some group members after receiving the funds. Besides, funds allocated for monitoring have been inadequate. However, the Ministry has increased funding for monitoring, supervision and enforcement. Accordingly, the defiant groups will be followed up to ensure recovery. \nI await the outcome. \n1.3 \nTransfer of recovered funds to the Recovery Account in BOU \nReview of the bank statements for the Youth Livelihood recovery account from December 2014 to 30 th June 2018 revealed that all the UGX.45,563,000 recovered was transferred to Bank of Uganda on the Recovery Account. \n1.4 \nInspection of performance of Youth Projects \nPhysical inspection was carried out on two selected projects namely Kagulube Youth Development Association and Twekembe Youth Lwanabatya to ascertain whether they were being implemented in accordance with the operational guidelines. \nThe following observations were made;", "metadata": {"headings": [{"headings_0": {"content": "Non-compliance with the repayment schedule", "page": 7, "level": 1}}, {"headings_1": {"content": "Funding of the Programme", "page": 6, "level": 1}}, [{"headings_0": {"content": "Non-compliance with the repayment schedule", "page": 7, "level": 1}}, {"headings_1": {"content": "Funding of the Programme", "page": 6, "level": 1}}], [{"headings_0": {"content": "Non-compliance with the repayment schedule", "page": 7, "level": 1}}, {"headings_1": {"content": "Funding of the Programme", "page": 6, "level": 1}}], [{"headings_0": {"content": "Non-compliance with the repayment schedule", "page": 7, "level": 1}}, {"headings_1": {"content": "Funding of the Programme", "page": 6, "level": 1}}], [{"headings_0": {"content": "Non-compliance with the repayment schedule", "page": 7, "level": 1}}, {"headings_1": {"content": "Funding of the Programme", "page": 6, "level": 1}}]], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "1.4.1 Kagulube Youth Development Association", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Kagulube Youth Development Association", "page": 7, "level": 1}}, {"headings_1": {"content": "Non-compliance with the repayment schedule", "page": 7, "level": 1}}], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "This group is located in Mugoye Sub- County, Kalangala District. The group received UGX.10,800,000 in the FY 2014/15 and it was dealing in Dairy farming. The group is in existence and has a sign post. According to the treasurer, the group is struggling to repay back having only managed to settle about UGX.600,000. He further explained that the first set of heifers they purchased were not in-calf and unfortunately ended up being infertile. These were sold off. They bought a second set which they anticipate delivering by January/February 2019 and that is when they hope to resume with the repayment arrangement. \nHowever, there were no records availed for verification. The members explained that training was not done for all the members and record keeping was not taken seriously by the few who attended a one day training which was conducted at the District.", "metadata": {"headings": [{"headings_0": {"content": "1.4.1 Kagulube Youth Development Association", "page": 7, "level": 1}}, {"headings_1": {"content": "Non-compliance with the repayment schedule", "page": 7, "level": 1}}, [{"headings_0": {"content": "1.4.1 Kagulube Youth Development Association", "page": 7, "level": 1}}, {"headings_1": {"content": "Non-compliance with the repayment schedule", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "1.4.2 Twekembe Youth Lwanabatya", "metadata": {"headings": [{"headings_0": {"content": "1.4.2 Twekembe Youth Lwanabatya", "page": 8, "level": 1}}, {"headings_1": {"content": "1.4.1 Kagulube Youth Development Association", "page": 7, "level": 1}}], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "This group is located in Kyamuswa Sub- County, Kalangala District. They received UGX.5,000,000 in the FY 2014/15 and they deal in silver fish. There is no signpost to confirm its location. According to one member who was interviewed, the group has so far repaid between three to four million shillings out of the five million given to them. He further explained that poor yields are one of the biggest challenges that they are facing. When the yields are good, they are in business and it is the period they use to refund some of the livelihood funds. \nHowever, there were no records availed for verification. He further explained that initially, they were 12 members but four of them have since migrated to other islands. Currently, there are eight active members. He further explained that they do not currently have money to erect a signpost but the plan is underway. \nI advised the Accounting Officer to ensure that groups are trained and also ensure that the signposts are installed by all the groups. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "1.4.2 Twekembe Youth Lwanabatya", "page": 8, "level": 1}}, {"headings_1": {"content": "1.4.1 Kagulube Youth Development Association", "page": 7, "level": 1}}, [{"headings_0": {"content": "1.4.2 Twekembe Youth Lwanabatya", "page": 8, "level": 1}}, {"headings_1": {"content": "1.4.1 Kagulube Youth Development Association", "page": 7, "level": 1}}], [{"headings_0": {"content": "1.4.2 Twekembe Youth Lwanabatya", "page": 8, "level": 1}}, {"headings_1": {"content": "1.4.1 Kagulube Youth Development Association", "page": 7, "level": 1}}], [{"headings_0": {"content": "1.4.2 Twekembe Youth Lwanabatya", "page": 8, "level": 1}}, {"headings_1": {"content": "1.4.1 Kagulube Youth Development Association", "page": 7, "level": 1}}]], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Implementation of the Uganda Road Fund", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Uganda Road Fund", "page": 8, "level": 1}}, {"headings_1": {"content": "1.4.2 Twekembe Youth Lwanabatya", "page": 8, "level": 1}}], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Section 45 (3) of the Public Finance Management Act, 2015 states that \u201can 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) of the said Act.\u201d \nRegulation 18(3) of the Local Government Financial and Accounting regulations 2007 requires budget estimates to be based on objectives to be achieved for the financial year and during implementation, effort to be made to achieve the agreed objectives or targets as per the programme of Council. \nIt has been observed over years that planned and budgeted for activities of a number of Local Governments are not implemented thereby affecting service delivery. \nDuring the overall office wide planning, I identified risks such as inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement the planned activities under Uganda road fund. The focus was put on the planned major outputs under Uganda Road Fund \nwhich greatly impact on service delivery in the Local Governments. \nConsequently, I developed specific audit procedures which included ascertaining whether;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Uganda Road Fund", "page": 8, "level": 1}}, {"headings_1": {"content": "1.4.2 Twekembe Youth Lwanabatya", "page": 8, "level": 1}}, [{"headings_0": {"content": "Implementation of the Uganda Road Fund", "page": 8, "level": 1}}, {"headings_1": {"content": "1.4.2 Twekembe Youth Lwanabatya", "page": 8, "level": 1}}], [{"headings_0": {"content": "Implementation of the Uganda Road Fund", "page": 8, "level": 1}}, {"headings_1": {"content": "1.4.2 Twekembe Youth Lwanabatya", "page": 8, "level": 1}}], [{"headings_0": {"content": "Implementation of the Uganda Road Fund", "page": 8, "level": 1}}, {"headings_1": {"content": "1.4.2 Twekembe Youth Lwanabatya", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- The budgeted URF releases for Local Governments for the year under review were actually received;\n- The planned URF outputs were achieved;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Uganda Road Fund", "page": 8, "level": 1}}, {"headings_1": {"content": "1.4.2 Twekembe Youth Lwanabatya", "page": 8, "level": 1}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "list"}}, {"content": "2.1 Budget performance", "metadata": {"headings": [{"headings_0": {"content": "2.1 Budget performance", "page": 9, "level": 1}}, {"headings_1": {"content": "Implementation of the Uganda Road Fund", "page": 8, "level": 1}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Based on the procedures performed, I observed that a total of UGX.665,676,253 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and emergency activities on several district roads using road gangs and the Force Account mechanism. However, the district received UGX.656,200,000(98.6%) resulting into a deficit of UGX.9,476,253. The deficit constituted 1.4% of the budgeted amount.", "metadata": {"headings": [{"headings_0": {"content": "2.1 Budget performance", "page": 9, "level": 1}}, {"headings_1": {"content": "Implementation of the Uganda Road Fund", "page": 8, "level": 1}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "2.2 Status of implementation", "metadata": {"headings": [{"headings_0": {"content": "2.2 Status of implementation", "page": 9, "level": 1}}, {"headings_1": {"content": "2.1 Budget performance", "page": 9, "level": 1}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "A review of planned outputs against actual performance revealed that planned outputs were not fully achieved as shown in Appendix 2.", "metadata": {"headings": [{"headings_0": {"content": "2.2 Status of implementation", "page": 9, "level": 1}}, {"headings_1": {"content": "2.1 Budget performance", "page": 9, "level": 1}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "2.2.1 Routine Manual Maintenance", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Routine Manual Maintenance", "page": 9, "level": 1}}, {"headings_1": {"content": "2.2 Status of implementation", "page": 9, "level": 1}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "A total of 47kms at an estimated cost of UGX.290,600,000 was planned to be undertaken. However, audit revealed that 47kms(100%) were actually undertaken at a cost of UGX.113,600,000 (39%) i.e. all works done with less than half of the planed budget thereby saving UGX.177,000,000.", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Routine Manual Maintenance", "page": 9, "level": 1}}, {"headings_1": {"content": "2.2 Status of implementation", "page": 9, "level": 1}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "2.2.2 Routine Mechanised Maintenance", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Routine Mechanised Maintenance", "page": 9, "level": 1}}, {"headings_1": {"content": "2.2.1 Routine Manual Maintenance", "page": 9, "level": 1}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "A total of 35kms at an estimated cost of UGX.193,274,030 was planned to be undertaken. However, audit revealed that 35kms were actually undertaken at a cost of UGX.231,000,000 i.e. 119.5% above the budget Thus UGX.32,800,000 spent above the budget on the same road distance.", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Routine Mechanised Maintenance", "page": 9, "level": 1}}, {"headings_1": {"content": "2.2.1 Routine Manual Maintenance", "page": 9, "level": 1}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 10, "level": 1}}, {"headings_1": {"content": "2.2.2 Routine Mechanised Maintenance", "page": 9, "level": 1}}], "page": 10, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The other information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. \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.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 10, "level": 1}}, {"headings_1": {"content": "2.2.2 Routine Mechanised Maintenance", "page": 9, "level": 1}}, [{"headings_0": {"content": "Other Information", "page": 10, "level": 1}}, {"headings_1": {"content": "2.2.2 Routine Mechanised Maintenance", "page": 9, "level": 1}}]], "page": 10, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}], "page": 10, "document_name": "Kalangala DLG 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 Kalangala District Local Government.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}], "page": 10, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and the Public Finance Management Act 2015 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 District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the District\u2019s financial reporting process. \nAuditor General\u2019s 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, \nbut 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 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 ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}]], "page": 10, "document_name": "Kalangala DLG 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 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 Company\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the 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 Company\u2019s ability to continue as a going concern. 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 Company to cease to continue as a going concern.\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": "Management Responsibilities for the Financial Statements", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}], "page": 11, "document_name": "Kalangala DLG 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. \nI also provide the Accounting Officer \nwith a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them 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.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 10, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 1}}]], "page": 11, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 12, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 10, "level": 1}}], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "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: \nExcept 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 12, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 10, "level": 1}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 12, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 10, "level": 1}}]], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2018", "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": 12, "level": 1}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 12, "level": 1}}], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "The 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": 12, "level": 1}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 12, "level": 1}}], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "3.0 Natural Resources", "metadata": {"headings": [{"headings_0": {"content": "3.0 Natural Resources", "page": 12, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 12, "level": 1}}], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "A review of management of natural resources in form of land, forests reserves and wetlands in the districts during the audit of the financial year \nthe following: \n3.1 \nLack of a Land register for wetlands \n2017/2018 revealed \nSection 45 (1) of the Uganda Land Act,1998 as emended states that a government or local government shall hold in trust for the people and protect natural lakes, rivers, ground water, natural ponds, natural streams ,wetlands ,forest reserves, national parks and any other land reserved for ecological and touristic purposes for the common good of the citizens of Uganda. \nA review of records availed for audit indicates that the land register for wetlands was not being maintained. Lack of a land register for the wetlands under identification, monitoring and enforcement on wetlands difficult. The Accounting Officer acknowledged the observation. \nThe Accounting Officer should put in place a land register for the wetlands. 3.2", "metadata": {"headings": [{"headings_0": {"content": "3.0 Natural Resources", "page": 12, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 12, "level": 1}}, [{"headings_0": {"content": "3.0 Natural Resources", "page": 12, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 12, "level": 1}}], [{"headings_0": {"content": "3.0 Natural Resources", "page": 12, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 12, "level": 1}}], [{"headings_0": {"content": "3.0 Natural Resources", "page": 12, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 12, "level": 1}}], [{"headings_0": {"content": "3.0 Natural Resources", "page": 12, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 12, "level": 1}}]], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Unlicensed activities on Natural Resources", "metadata": {"headings": [{"headings_0": {"content": "Unlicensed activities on Natural Resources", "page": 13, "level": 1}}, {"headings_1": {"content": "3.0 Natural Resources", "page": 12, "level": 1}}], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Section 36 of the National Environment Management Act, 1995 provides for restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency. \nIt was observed that the district does not have a register of the licenses issued for activities carried out on gazetted wetlands. Audit inspection revealed that there were a number of irregular activities carried out on various wetlands and forests. These included settlement, cultivation and tree cutting as shown in Appendix 3. The continued undertaking of these practices on the natural resources will continue to have adverse effects on the environment like climate change and unbalanced eco system. \nThe Accounting Officer explained that, management has embarked on massive awareness campaigns to sensitize communities on wise use of environment and Natural Resources, abusers are being apprehended through litigation and restoration activities such as tree planting are being done. \nI advised the Accounting to open a register of licenses for all activities carried out on gazetted natural resources to enable easy identification, monitoring and enforcement. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Unlicensed activities on Natural Resources", "page": 13, "level": 1}}, {"headings_1": {"content": "3.0 Natural Resources", "page": 12, "level": 1}}, [{"headings_0": {"content": "Unlicensed activities on Natural Resources", "page": 13, "level": 1}}, {"headings_1": {"content": "3.0 Natural Resources", "page": 12, "level": 1}}], [{"headings_0": {"content": "Unlicensed activities on Natural Resources", "page": 13, "level": 1}}, {"headings_1": {"content": "3.0 Natural Resources", "page": 12, "level": 1}}]], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Non \u2013functional Physical Planning Committee", "metadata": {"headings": [{"headings_0": {"content": "Non \u2013functional Physical Planning Committee", "page": 13, "level": 1}}, {"headings_1": {"content": "Unlicensed activities on Natural Resources", "page": 13, "level": 1}}], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Part III Section 9 of the Physical Planning Act, 2010 outlines the functions of a district physical planning committee as follows\u2014 \na) To cause to be prepared local physical development plans, through its officers, agents or any qualified physical planners; \nb) To recommend to the Board development applications for change of land use; \nc) To recommend to the district council subdivision of land which may have a significant impact on contiguous land or be in breach of any condition registered against a title deed in respect of such land.", "metadata": {"headings": [{"headings_0": {"content": "Non \u2013functional Physical Planning Committee", "page": 13, "level": 1}}, {"headings_1": {"content": "Unlicensed activities on Natural Resources", "page": 13, "level": 1}}], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "d) to approve development applications relating to housing estates, industrial location, schools, petrol stations, dumping sites or sewerage treatment, which may have injurious impact on the environment as well as applications in respect of land adjoining or within a reasonable vicinity of safeguarding areas; \ne) To hear appeals lodged by persons aggrieved by decisions made by the district physical planner and lower local physical planning committees under this Act; \nf) To ensure the integration of physical planning into the three year integrated development plan of the district; \ng) To exercise supervisory powers over all lower planning committees; \nh) To ensure integration of social, economic and environmental plans into the physical development plans. \nHowever, contrary to the above; the District did not have a functional Physical Planning Committee in place. Lack of the committee denies council of the requisite guidance on physical planning and the functions enumerated above. \nThe Accounting Officer acknowledged the finding and explained that the District Physical Planning Committee is yet to be operationalized. \nI advised the Accounting Officer to expedite the process of operationalizing the committee.", "metadata": {"headings": [{"headings_0": {"content": "Non \u2013functional Physical Planning Committee", "page": 13, "level": 1}}, {"headings_1": {"content": "Unlicensed activities on Natural Resources", "page": 13, "level": 1}}, [{"headings_0": {"content": "Non \u2013functional Physical Planning Committee", "page": 13, "level": 1}}, {"headings_1": {"content": "Unlicensed activities on Natural Resources", "page": 13, "level": 1}}], [{"headings_0": {"content": "Non \u2013functional Physical Planning Committee", "page": 13, "level": 1}}, {"headings_1": {"content": "Unlicensed activities on Natural Resources", "page": 13, "level": 1}}]], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "5.0 Capitation Grant", "metadata": {"headings": [{"headings_0": {"content": "5.0 Capitation Grant", "page": 14, "level": 1}}, {"headings_1": {"content": "Non \u2013functional Physical Planning Committee", "page": 13, "level": 1}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "An audit carried out on the sampled Schools in the Distrcit revealed the following matters; \n5.1 \nUnder funding of Kibanga Primary School \nSection 1.3 of the UPE Capitation Grant Guidelines, May 2007 requires Government to pay annual tuition fees for all pupils only in Government Aided Schools amounting to fixed grant and variable grant computed accordingly. The fixed grant is UGX.1,350,000 per school and the variable grant is UGX.10,000 per pupil. According to the average enrolment of 711 pupils, the school would receive capitation grant amounting to UGX.7,037,978. However, UGX.5,398,868 was received leading to a shortfall of UGX.3,061,132. \nThis could be attributed to releases made regardless of actual enrolment. Underfunding of UPE schools adversely affect service delivery leading to poor academic performance of schools. \nThe Accounting Officer explained that, by the time of budgeting the enrolment of Kibanga PS was 562; but with time the enrolment of school kept on fluctuating due to the migratory tendencies of fishing communities. \nI advised the Accounting Officer to engage the Ministry of Education to review the funding so that it is based on actual enrolment. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "5.0 Capitation Grant", "page": 14, "level": 1}}, {"headings_1": {"content": "Non \u2013functional Physical Planning Committee", "page": 13, "level": 1}}, [{"headings_0": {"content": "5.0 Capitation Grant", "page": 14, "level": 1}}, {"headings_1": {"content": "Non \u2013functional Physical Planning Committee", "page": 13, "level": 1}}], [{"headings_0": {"content": "5.0 Capitation Grant", "page": 14, "level": 1}}, {"headings_1": {"content": "Non \u2013functional Physical Planning Committee", "page": 13, "level": 1}}], [{"headings_0": {"content": "5.0 Capitation Grant", "page": 14, "level": 1}}, {"headings_1": {"content": "Non \u2013functional Physical Planning Committee", "page": 13, "level": 1}}], [{"headings_0": {"content": "5.0 Capitation Grant", "page": 14, "level": 1}}, {"headings_1": {"content": "Non \u2013functional Physical Planning Committee", "page": 13, "level": 1}}]], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Poor Condition of Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "Poor Condition of Medical Equipment", "page": 15, "level": 1}}, {"headings_1": {"content": "5.0 Capitation Grant", "page": 14, "level": 1}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "Section 5.17.4 of the Health Sector Service Standards & Service Delivery Standards, 2016 requires a health facility to ensure that there is an inventory of all medical equipment updated according to the policy/guidelines. \nAudit inspection of the inventory of medical equipment revealed that the available medical equipment in Kalangala and Bukasa Health Centre IVs, are insufficient in number, need replacement as they have become old and others are not in existence as shown in Appendix 4. \nConsequently, patients are referred to distant Facilities to receive the same services putting their lives at risk. However, management did not provide explanation to this finding. \nI advised the Accounting Officer to liaise with the Ministry of Health to address the matter. \n7.0 \nFailure to maintain prescribed records of road equipment \nParagraph 2.2 (b), (d) & (e) of the guidelines for care and management of road equipment in government ministries, departments and agencies, by ministry of works and transport 2017, prescribe specific documents to be kept by Local Governments in the management of road equipment and vehicles. The records include plant and equipment register, maintenance and repair history records, Safe Work Procedures (SWP) for each type of road equipment among others. \nIt was observed that the District has a fleet of road equipment as shown in appendix 5. \nContrary to the above requirement, the management of Kalangala District did not maintain the road equipment records. Lack of equipment records weakens controls on road equipment. The Accounting Officer acknowledged the shortcoming. \nI advised the Accounting Officer to ensure that road equipment records are established in accordance with the guidelines. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Poor Condition of Medical Equipment", "page": 15, "level": 1}}, {"headings_1": {"content": "5.0 Capitation Grant", "page": 14, "level": 1}}, [{"headings_0": {"content": "Poor Condition of Medical Equipment", "page": 15, "level": 1}}, {"headings_1": {"content": "5.0 Capitation Grant", "page": 14, "level": 1}}], [{"headings_0": {"content": "Poor Condition of Medical Equipment", "page": 15, "level": 1}}, {"headings_1": {"content": "5.0 Capitation Grant", "page": 14, "level": 1}}], [{"headings_0": {"content": "Poor Condition of Medical Equipment", "page": 15, "level": 1}}, {"headings_1": {"content": "5.0 Capitation Grant", "page": 14, "level": 1}}], [{"headings_0": {"content": "Poor Condition of Medical Equipment", "page": 15, "level": 1}}, {"headings_1": {"content": "5.0 Capitation Grant", "page": 14, "level": 1}}], [{"headings_0": {"content": "Poor Condition of Medical Equipment", "page": 15, "level": 1}}, {"headings_1": {"content": "5.0 Capitation Grant", "page": 14, "level": 1}}], [{"headings_0": {"content": "Poor Condition of Medical Equipment", "page": 15, "level": 1}}, {"headings_1": {"content": "5.0 Capitation Grant", "page": 14, "level": 1}}], [{"headings_0": {"content": "Poor Condition of Medical Equipment", "page": 15, "level": 1}}, {"headings_1": {"content": "5.0 Capitation Grant", "page": 14, "level": 1}}]], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}, {"headings_1": {"content": "Poor Condition of Medical Equipment", "page": 15, "level": 1}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "KAMPALA \n20 th December, 2018", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}, {"headings_1": {"content": "Poor Condition of Medical Equipment", "page": 15, "level": 1}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}, {"headings_1": {"content": "Poor Condition of Medical Equipment", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "APPENDICES: Appendix 1: Non-compliance with repayments schedules under YLP", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES: Appendix 1: Non-compliance with repayments schedules under YLP", "page": 17, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": [["**YOUTH LIVELIHOOD FUNDS PHASE 1: Loan STATUS AS AT 30/ 06/2018**", null, null, null, null, null, null], ["**S/N**", "**Group**", "**Project**", "**Amount disbursed**", "**Amount Recovered**", "**Amount due**", "%ge Recovered"], ["**BUJUMBA SUB COUNTY**", null, null, null, null, null, null], ["1", "Bujumba Carpentry", "Carpentry", "7,550,000", "1,960,000", "5,590,000", "26%"], ["2", "Buyiri Kyosimba onaanya", "Silver fish", "6,000,000", "600,000", "5,400,000", "10%"], ["3", "Ssessolye Buyigi", "Silver fish", "9,910,000", "3,500,000", "6,410,000", "35%"], ["4", "Buswa Youth Group", "Dairy farming", "10,700,000", "2,800,000", "7,900,000", "26%"], ["5", "Kasisa Youth Passion", "Passion Fruit", "4,500,000", "2,310,000", "2,190,000", "51%"], ["6", "Bwavu Mpologoma", "Dairy farming", "8,500,000", "2,100,000", "6,400,000", "25%"], ["7", "Bavubuka Twekembe", "Dairy farming", "8,628,000", "520,000", "8,108,000", "6%"], ["8", "Bavubuka Twezimbe", "Dairy farming", "9,837,000", "1,150,000", "8,687,000", "12%"], ["9", "Agali Awamu Kaazi - Malanga", "Silverfish Project", "8,330,000", "680,000", "7,650,000", "8%"], ["**MAZINGA SUB COUNTY**", null, null, null, null, null, null], ["1", "Busindi Youth Piggery", "Piggery", "5,000,000", "1,900,000", "3,100,000", "38%"], ["2", "Butulume Youth", "Silverfish Project", "5,300,000", "680,000", "4,620,000", "13%"], ["3", "Nkose Youth Agric Tech", "Poultry", "6,400,000", "783,000", "5,617,000", "12%"], ["4", "Mirindi Silver Fish", "Silverfish Project", "5,000,000", "2,750,000", "2,250,000", "55%"], ["5", "Mawala Community Group", "Silverfish Project", "5,000,000", "2,200,000", "2,800,000", "44%"], ["6", "Kyeserwa Youth Group", "Poultry", "5,000,000", "500,000", "4,500,000", "10%"], ["7", "Kwekulakulanya Yth Grp Ljjb", "Poultry", "6,250,000", "0", "6,250,000", "0%"], ["**MUGOYE SUB COUNTY**", null, null, null, null, null, null], ["1", "Mulole Youth", "Dairy farming", "9,500,000", "530,000", "8,970,000", "6%"], ["2", "Young and Powerfull", "Poultry", "10,000,000", "4,195,000", "5,805,000", "42%"], ["3", "Kagulube Youth Dev Ass.", "Dairy farming", "10,800,000", "610,000", "10,190,000", "6%"], ["4", "Mutambala Youth", "Silverfish", "8,958,000", "2,680,000", "6,278,000", "30%"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES: Appendix 1: Non-compliance with repayments schedules under YLP", "page": 17, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": [["", "Dev Ass.", "Project", "", "", "", ""], ["5", "Akwata Empola Buziga", "Dairy farming", "11,000,000", "1,000,000", "10,000,000", "9%"], ["6", "Bumangi Youth Farmers", "Dairy farming", "9,000,000", "0", "9,000,000", "0%"], ["7", "Buyindi Twezimbe Farmers", "Dairy farming", "9,292,000", "0", "9,292,000", "0%"], ["**KYAMUSWA SUB COUNTY**", null, null, null, null, null, null], ["1", "Twekembe Yth Lwanabatya", "Silver fish", "5,000,000", "3,500,000", "1,500,000", "70%"], ["2", "Buwazi Animal Feeds", "Animal feeds pdn", "11,668,000", "800,000", "10,868,000", "7%"], ["3", "Buzingo Youth Dev Orgn", "Piggery", "5,000,000", "2,640,000", "2,360,000", "53%"], ["4", "Buwanga Youth Group", "Silverfish Project", "5,000,000", "1,693,000", "3,307,000", "34%"], ["5", "Kyamuswa Youth Dev Ass.", "Bakery", "10,256,000", "2,410,000", "7,846,000", "23%"], ["6", "Biva mu Ntuuyo Buwazi", "Dairy farming", "5,400,000", "652,000", "4,748,000", "12%"], ["7", "Tukolere Wamu Kisaba", "Piggery", "6,000,000", "420,000", "5,580,000", "7%"], ["", "**Sub-Total**", "", "**48,324,000**", "**12,115,000**", "**36,209,000**", "**75%**"], ["", "**Grand Total**", "", "**228,779,000**", "**45,563,000**", "**183,216,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES: Appendix 1: Non-compliance with repayments schedules under YLP", "page": 17, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2018", "columns": ["YOUTH LIVELIHOOD FUNDS PHASE 1: Loan STATUS AS AT 30/ 06/2018", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "A ppendix", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES: Appendix 1: Non-compliance with repayments schedules under YLP", "page": 17, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "2: Budget Performance on URF", "metadata": {"headings": [{"headings_0": {"content": "2: Budget Performance on URF", "page": 18, "level": 5}}, {"headings_1": {"content": "APPENDICES: Appendix 1: Non-compliance with repayments schedules under YLP", "page": 17, "level": 5}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": [["Routine Manual Maintenance", "47", "47", "-", "290,600,000", "113,600,00 0", "113,600,000", "177,000,000", "", "Management did not provide explanation for the"]], "metadata": {"headings": [{"headings_0": {"content": "2: Budget Performance on URF", "page": 18, "level": 5}}, {"headings_1": {"content": "APPENDICES: Appendix 1: Non-compliance with repayments schedules under YLP", "page": 17, "level": 5}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2018", "columns": ["Item Description", "Plan ned Outp ut/Q uant ity A", "Actu al Outp ut/Q uant ity B", "Vari ance Outp ut/ quan tity C=( A-B)", "Amount Budgeted (UGX) D", "Amount Released (UGX) E", "Amount spent (UGX) F", "Variance (UGX) G=(D-E)", "Mana geme nt expla natio n", "Audit Remarks (for material outputs provide verification results) including photographi c evidence where possible"], "type": "table"}}, {"content": [["", "variances", null, null, null, null, null, null, null, null], ["Mechanized Routine Maintenance", "35", "35", "-", "198,200,000", "231,000,00 0", "231,000,000", "(32,800,000)", "", "The source of UGX 32,000,000 lacks management explanation"], ["Operational Costs and Supervision", "-", "-", "-", "35,500,000", "34,200,000", "34,200,000", "1,300,000", "", "Variance of UGX.1,300,00 0 was not explained by management"], ["District Road Committee Operations", "-", "-", "-", "8,000,000", "8,000,000", "8,000,000", "0", "", "-"], ["Plant/Vehicle repairs", "", "", "", "108,700,000", "106,000,00 0", "106,000,000", "2,700,000", "", "The cause of variance of UGX 2,700,000 is not explained by management"], ["**Total**", "", "", "", "", "**656,200,0 00**", "**492,800,00 0**", "**148,200,00 0**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "2: Budget Performance on URF", "page": 18, "level": 5}}, {"headings_1": {"content": "APPENDICES: Appendix 1: Non-compliance with repayments schedules under YLP", "page": 17, "level": 5}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2018", "columns": ["Item Description", "Plan ned Outp ut/Q uant ity A", "Actu al Outp ut/Q uant ity B", "Vari ance Outp ut/ quan tity C=( A-B)", "Amount Budgeted (UGX) D", "Amount Released (UGX) E", "Amount spent (UGX) F", "Variance (UGX) G=(D-E)", "Mana geme nt expla natio n", "Audit Remarks (for material outputs provide verification results) including photographi c evidence where possible"], "type": "table"}}, {"content": "Appendix 3: Unlicensed activities in the Wetlands in Kalangala", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Unlicensed activities in the Wetlands in Kalangala", "page": 20, "level": 5}}, {"headings_1": {"content": "2: Budget Performance on URF", "page": 18, "level": 5}}], "page": 20, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": [["Bubeke (Misisi)", "Semi-permanent", "Agriculture", "Virgin land clearing for agriculture"], ["Bugala (Bukuzindu)", "Permanent and semi-permanent", "Grazing cattle, fishing, hunting, excavation of sand, harvesting grass and papyrus and commercial purposes", "Excavation of sand on the increase. Hunting also a common practice,"], ["Bugala(Buswa and Nkoma swamp)", "Permanent", "Harvesting of herbaceous vegetation, papyrus and firewood. Fishing, hunting and watering points for cattle", "Illegal hunting and harvesting timber for commercial purposes"], ["Bugala (Nkoma)", "Permanent", "None", "Burning of grass"], ["Kitobo (Dwaniro)", "Permanent", "Human settlement and cultivation", "Un controlled clearing of land for human settlement and agriculture, irresponsible disposal of human waste, polythene and other plastics."], ["Lulamba (Kayanja)", "Permanent", "Agriculture and human settlement", "Cultivation for agriculture"], ["Ngabo", "Semi-permanent", "Settlement and Agriculture", "Clearing of the wetland for human settlement and Agriculture"], ["Serinya (Namataba)", "Permanent", "Semi- permanent settlements, fishing, collection of firewood, watering livestock and domestic water collection", "Destructive harvesting of tree species."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Unlicensed activities in the Wetlands in Kalangala", "page": 20, "level": 5}}, {"headings_1": {"content": "2: Budget Performance on URF", "page": 18, "level": 5}}], "page": 20, "document_name": "Kalangala DLG Report of Auditor General 2018", "columns": ["Wetland Name", "Type", "Land Use", "Threats"], "type": "table"}}, {"content": "Appendix 4: Status of basic Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Status of basic Medical Equipment", "page": 21, "level": 5}}, {"headings_1": {"content": "Appendix 3: Unlicensed activities in the Wetlands in Kalangala", "page": 20, "level": 5}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2018", "type": "heading"}}, {"content": [["**KALANGALA HEALTH CENTER IV**", null, null, null, null, null, null], ["**A - THEATRE**", null, null, null, null, null, null], ["**Name of Equipment**", "**Quantit y**", "**Use/Purpose**", "**Actual/ Availabl e**", "**Existen ce**", "**Conditi on**", "**Remar ks**"], ["C/s sets (caesarean sets)", "5", "For C-Section operations", "4", "4", "Working", ""], ["Oxygen cylinders (large size)", "3", "For administration of Oxygen", "3", "3", "", ""], ["Hernia sets", "4", "For operation and management of Hernia", "1", "1", "", ""], ["D&C sets", "3", "Used for dilatation and curettage", "0", "0", "", ""], ["MVA", "3", "For manual volume aspiration", "0", "0", "", ""], ["Ambu bag", "", "", "", "", "", ""], ["1\\. Neonatal", "2", "Used to provide positive pressure ventilation", "0", "0", "", ""], ["2\\. Adult", "2", "Used to provide positive pressure ventilation", "1", "1", "", ""], ["Penguin sucker", "2", "Helps in clearing the babies airway", "0", "0", "", ""], ["Nasal oxygen prongs", "10", "Used to deliver supplementary oxygen", "6", "6", "", "Single use"], ["Laparotomy set", "2", "Surgical incision into the abdomen for evacuation or preparation for surgery", "2", "2", "Not in use", "In main theatre"], ["Pulse oximeter", "2", "Non-invasive method for monitoring oxygen levels", "2", "2", "1 working", "1 faulty"], ["Suction machine", "", "", "", "", "", ""], ["1\\. Manual", "1", "Extraction of mucus and other fluids", "1", "1", "faulty", ""], ["2\\. Electric", "1", "Extraction of mucus and other fluids", "3", "3", "faulty", ""], ["Boyle\u2019s machine bp calf", "5", "For administering anaesthesia", "1", "1", "", ""], ["Anaesthetic trolley", "1", "For administering anaesthesia", "1", "1", "", ""], ["Oxygen concentrator", "10", "For administering oxygen", "4", "4", "1 working", "3 faulty"], ["Portable operating light", "2", "Provide light during operations", "2", "2", "", ""], ["Laryngoscope", "1", "Used for examining the larynx", "1", "1", "", ""], ["Blood pressure", "2", "Measuring pressure", "2", "2", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Status of basic Medical Equipment", "page": 21, "level": 5}}, {"headings_1": {"content": "Appendix 3: Unlicensed activities in the Wetlands in Kalangala", "page": 20, "level": 5}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": [["machines[bp]", "", "", "", "", "", ""], ["Autoclave", "", "", "", "", "", ""], ["1\\. Electric", "1", "Used for sterilization", "1", "1", "", ""], ["2\\. Non electric", "1", "Used for sterilization", "0", "0", "", ""], ["Steam steriliser", "1", "Sterilising medical equipment to get rid of bacteria and other pathogens", "1", "1", "", ""], ["**B. OPHTHALMIC DEPARTMENT**", null, null, null, null, null, null], ["Slit lamp", "1", "Used for examining the interior of the eye", "", "0", "", null], ["Tonometer", "2", "Used to determine the intraocular pressure", "1", "", "Not working", null], ["Ophthalmoscope", "2", "Majorly for the inspection of the retina", "1", "", "working", null], ["Refraction set", "2", "Used in reflection and refraction demonstrations", "2", "", "1 not working", null], ["Lid rotation set", "2", "For examining and surgery of the eye", "0", "", "", null], ["Loop (with lights and battery)", "3", "Used in eye surgery", "0", "", "", null], ["**C. MATERNITY DEPARTMENT**", null, null, null, null, null, null], ["Delivery sets", "5", "For the delivery of new born", "3", "In use", "But very old", null], ["Blood pressure machines[bp]", "5", "Measuring blood pressure", "1", "faulty", "", null], ["Doppler (hand held)", "1", "Used in determining the blood flow", "1", "faulty", "", null], ["Fetoscopes", "10", "Allow access to the foetus", "2", "working", "", null], ["Episiotomy set", "2", "To aid child delivery", "3", "working", "", null], ["MVA sets (manual vacuum aspiration sets)", "2", "For manual volume aspiration", "2", "working", "", null], ["Ultra sound scan machine (basic) for obstetrics", "1", "Used for scanning", "2", "working", "", null], ["Penguine sucker", "5", "Used for aspiration or cleaning of mucus", "2", "", "", null], ["Ambubag", "", "", "", "", "", null], ["1\\. Adult", "2", "Used to provide positive pressure ventilation", "1", "faulty", "", null], ["2\\. Neonatal", "3", "Used to provide positive pressure ventilation", "1", "working", "few", null], ["Autoclave", "", "", "", "", "", null], ["1\\. Electric", "1", "Used for sterilization", "0", "", "", null], ["2\\. Non electric", "1", "Used for sterilization", "1", "working", "", null], ["IUD set", "2", "For incision of birth control devises", "3", "working", "", null], ["Implant removal set", "2", "For removing in- plants", "3", "working", "", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Status of basic Medical Equipment", "page": 21, "level": 5}}, {"headings_1": {"content": "Appendix 3: Unlicensed activities in the Wetlands in Kalangala", "page": 20, "level": 5}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2018", "columns": ["KALANGALA HEALTH CENTER IV", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["**D. LABORATORY DEPARTMENT**", null, null, null, null, null, null, null], ["Refrigerator for reagents", "1", "Keep reagents below room temperature", "", null, "", "", null], ["Blood bank refrigerator", "1", "Keeping blood at recommended temperature", "", null, "", "", null], ["Microscopes", "2", "For microscopic examination of samples", "", "", "", "", null], ["Electric centrifuges (bench top)", "5", "Separation of fluids from densities", "", null, "", "", null], ["Autoclave (in wash up)", "1", "For sterilization", "", null, "", "", null], ["Bunsen burner", "1", "For drying slides", "", null, "", "", null], ["Colorimeter", "1", "Measuring the intensity of colour", "", null, "", "", null], ["Haematology analyser (CBC)", "1", "Complete blood count machine", "", null, "", "", null], ["Chemistry analyser", "1", "For determination of the concentration of analyses", "", null, "", "", null], ["**BUKASA HEALTH CENTER IV**", null, null, null, null, null, null, null], ["**A. THEATRE**", null, null, null, null, null, null, null], ["**Name Of Equipment**", "**Quantit y**", "**Use/Purpose**", null, "**Actual/ Availabl e**", "**Existen ce**", "**Condit ion**", "**Remark s**"], ["C/s sets (caesarean sets)", "5", "For C-Section operations", null, "0", "", "NA", ""], ["Oxygen cylinders (large size)", "3", "For administration of Oxygen", null, "0", "", "NA", ""], ["Hernia sets", "4", "For operation and management of Hernia", null, "0", "", "NA", ""], ["D&C sets", "3", "Used for dilatation and curettage", null, "0", "", "NA", ""], ["MVA", "3", "For manual volume aspiration", null, "0", "", "NA", ""], ["Ambu bag", "", "", null, "", "", "", ""], ["1\\. Neonatal", "2", "Used to provide positive pressure ventilation", null, "0", "", "NA", ""], ["2\\. Adult", "2", "Used to provide positive pressure ventilation", null, "0", "", "NA", ""], ["Penguin sucker", "2", "Helps in clearing the babies airway", null, "0", "", "NA", ""], ["Nasal oxygen prongs", "10", "Used to deliver supplementary oxygen", null, "0", "", "NA", ""], ["Laparotomy set", "2", "Surgical incision into the abdomen for evacuation or preparation for surgery", null, "0", "", "NA", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Status of basic Medical Equipment", "page": 21, "level": 5}}, {"headings_1": {"content": "Appendix 3: Unlicensed activities in the Wetlands in Kalangala", "page": 20, "level": 5}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": [["Pulse oximeter", "2", null, "Non-invasive method for monitoring oxygen levels", "01", null, "", null, "Good", ""], ["Suction machine", "", null, "", "", null, "", null, "", ""], ["1\\. Manual", "1", null, "Extraction of mucus and other fluids", "01", null, "", null, "Good", ""], ["2\\. Electric", "1", null, "Extraction of mucus and other fluids", "0", null, "", null, "NA", ""], ["Boyle\u2019s machine bp calf", "5", null, "For administering anaesthesia", "0", null, "", null, "NA", ""], ["Anaesthetic trolley", "1", null, "For administering anaesthesia", "0", null, "", null, "NA", ""], ["Oxygen concentrator", "10", null, "For administering oxygen", "01", null, "", null, "Good", ""], ["Portable operating light", "2", null, "Provide light during operations", "01", null, "", null, "Not workin g", ""], ["Laryngoscope", "1", null, "Used for examining the larynx", "0", null, "", null, "NA", ""], ["Blood pressure machines[bp]", "2", null, "Measuring pressure", "0", null, "", null, "NA", ""], ["Autoclave", "", null, "", "", null, "", null, "", ""], ["1\\. Electric", "1", null, "Used for sterilization", "01", null, "", null, "Good", ""], ["2\\. Non electric", "1", null, "Used for sterilization", "01", null, "", null, "Good", ""], ["Steam steriliser", "1", null, "Sterilising medical equipment to get rid of bacteria and other pathogens", "01", null, "", null, "Good", ""], ["**OPHTHALMIC DEPARTMENT**", null, null, null, null, null, null, null, null, null], ["Slit lamp", null, "1", "Used for examining the interior of the eye", "0", "", null, "NA", null, null], ["Tonometer", null, "2", "Used to determine the intraocular pressure", "0", "", null, "NA", null, null], ["Ophthalmoscope", null, "2", "Majorly for the inspection of the retina", "0", "", null, "", null, null], ["Refraction set", null, "2", "Used in reflection and refraction demonstrations", "0", "", null, "", null, null], ["Lid rotation set", null, "2", "For examining and surgery of the eye", "0", "", null, "", null, null], ["Loop (with lights and battery)", null, "3", "Used in eye surgery", "0", "", null, "", null, null], ["**MATERNITY DEPARTMENT**", null, null, null, null, null, null, null, null, null], ["Delivery sets", null, "5", "For the delivery of new born", "01", "", null, "", null, null], ["Blood pressure machines[bp]", null, "5", "Measuring blood pressure", "01", "", null, "", null, null], ["Doppler (hand held)", null, "1", "Used in determining the blood flow", "0", "", null, "", null, null], ["Fetoscopes", null, "10", "Allow access to the foetus", "02", "", null, "", null, null], ["Episiotomy set", null, "2", "To aid child delivery", "1", "", null, "", null, null], ["MVA sets (manual", null, "2", "For manual volume", "0", "", null, "", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Status of basic Medical Equipment", "page": 21, "level": 5}}, {"headings_1": {"content": "Appendix 3: Unlicensed activities in the Wetlands in Kalangala", "page": 20, "level": 5}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["TABLE OF CONTENTS", "LIST OF ACRONYMS - iv", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matters - 2", " 1.0 Performance of Youth Livelihood Programme - 2", " 1.1 Funding of the Programme - 2", " 1.2 Non-compliance with the repayment schedule - 3", " 1.3 Transfer of recovered funds to the Recovery Account in BOU - 3", " 1.4 Inspection of performance of Youth Projects - 3", " 1.4.1 Kagulube Youth Development Association - 3", " 1.4.2 Twekembe Youth Lwanabatya - 4", " 2.0 Implementation of the Uganda Road Fund - 4", " 2.1 Budget performance - 5", " 2.2 Status of implementation - 5", " 2.2.1 Routine Manual Maintenance - 5", " 2.2.2 Routine Mechanised Maintenance - 5", "Other Information - 6", "Management Responsibilities for the Financial Statements - 6", "Auditor General\u2019s Responsibilities for the audit of the Financial Statements - 6", "Other Reporting Responsibilities - 8", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 8", " 3.0 Natural Resources - 8", " 3.1 Lack of a Land register for wetlands - 8", " 3.2 Unlicensed activities on Natural Resources - 9", " 4.0 Non \u2013functional Physical Planning Committee - 9", " 5.0 Capitation Grant - 10", " 5.1 Under funding of Kibanga Primary School - 10"], "page": 2}, {"content": [" 6.0 Poor Condition of Medical Equipment - 11", " 7.0 Failure to maintain prescribed records of road equipment - 11", "APPENDICES: - 13", "Appendix 1: Non-compliance with repayments schedules under YLP - 13", "Appendix 2: Budget Performance on URF - 14", "Appendix 3: Unlicensed activities in the Wetlands in Kalangala - 16", "Appendix 4: Status of basic Medical Equipment - 17"], "page": 3}]} \ No newline at end of file diff --git a/reports/Chunks/Kalangala DLG Report of Auditor General 2019.chunks.json b/reports/Chunks/Kalangala DLG Report of Auditor General 2019.chunks.json deleted file mode 100644 index 5c47a3630f4d33656d784a41a8029647bbdca85a..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kalangala DLG Report of Auditor General 2019.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "LOCAL GOVERNMENT", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 1}}], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "LOCAL GOVERNMENT", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 1}}], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "LOCAL GOVERNMENT", "page": 1, "level": 1}}], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Table of Contents \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "LOCAL GOVERNMENT", "page": 1, "level": 1}}, [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "LOCAL GOVERNMENT", "page": 1, "level": 1}}]], "page": 2, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["CoC", "Certificates of Compliance"], ["GoU", "Government of Uganda"], ["IESBA", "International Ethics Standards Board for Accountants"], ["INTOSAI", "International Organisation of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LGFAM", "Local Government Financial and Accounting Manual"], ["NDP", "National Development Plan"], ["NPA", "National Planning Authority"], ["NUSAF", "Northern Uganda Social Action Fund"], ["PFMA", "Public Finance Management Act"], ["TSA", "Single Treasury Account"], ["TSSA", "Sub Single Treasury Account"], ["UgIFT", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["UGX", "Uganda Shillings"], ["URF", "Uganda Road Fund"]], "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "LOCAL GOVERNMENT", "page": 1, "level": 1}}], "page": 3, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 1}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 1}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "LOCAL GOVERNMENT", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "LOCAL GOVERNMENT", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2019", "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": "LOCAL GOVERNMENT", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2019", "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": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kalangala District Local Government, which comprise the Statement of Financial Position as at 30 th June 2019, 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 Kalangala District Local Government for the year ended 30 th June 2019 are prepared, in all material respects, following section 51 of the Public Finance Management Act (PFMA), 2015 and the Local Government Financial and Accounting Manual (LGFAM), 2007.", "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": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit following 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 the District following 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. I have fulfilled my ethical responsibilities following 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 when 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: \n1.0", "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}}]], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Implementation of Budget approved by Parliament", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "It has been observed over years that activities that are planned and budgeted for by Local Governments are either poorly implemented or not implemented at all, which affects service delivery, the improvement of the people\u2019s wellbeing and the country\u2019s ability to attain the National Development Plan (NDP) II goals. Also, there have been increased requests from Parliament, Local Leaders and the citizenry in general for special audits, all pointing to the ineffective implementation of various programmes. I, therefore, considered the risk that there may be challenges in budget and programme implementation. \nIt is against this background that budget implementation was considered as a key audit matter for the audit year. The focus was on the attainment of planned outputs, \nwhich greatly affect the wellbeing of communities and have a bearing on the attainment of programme objectives. \nConsequently, I developed specific audit procedures to;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- Establish the revenue performance for the year under review (extent of revenue collection, including local revenue).\n- Ascertain the extent of absorption of released funds, including conditional grants and donor funds.\n- Assess the extent of attainment of key planned outputs.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "list"}}, {"content": "Based on the procedures performed, I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**Issue/Observation**", null, null, null, null, null, null, "**Recommendation**"], ["**1.0 Budget performance**", null, null, null, null, null, null, ""], ["**1.1 Revenue Performance** I advised the", null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": [["**Issue/Observation**", null, null, null, null, null, null, "**Recommendation**"], ["**1.0 Budget performance**", null, null, null, null, null, null, ""], ["**1.1 Revenue Performance** I advised the", null, null, null, null, null, null, null], ["Accounting Officer to engage the relevant ministries and the development partners to honour their obligations and initiate measures to ensure that all budgeted local is realised. revenue Paragraph 3.3(1) of the Local Government Financial and Accounting Manual (LGFAM), 2007, under budget principles guides that estimates must reflect revenue, which can be realized from anticipated conditions. Paragraph 3.4.1(4) further requires realistic revenue forecasting as a precondition for successful budgeting. I reviewed the Statement of Appropriation account and noted that out of the budgeted total revenue of UGX.19,419,741,000, for the year 2018/2019, only UGX.15,247,976,182 was realized representing a performance of 79% of the target. The performance of each revenue source is summarised in the **table** below;", null, null, null, null, null, null, null], ["**No Revenue Source**", null, "**Revised**", "**Warrants/Releases**", "**Variance (UGX) % of**", null, "or", null], [null, null, "**Approved**", "**(UGX)** performance**", null, null, null, null], [null, null, "**Budget (UGX)**", null, null, null, null, null], ["1 Local 922,565,000 643,692,878 278,872,122 70 Revenue", null, null, null, null, null, null, null], ["2 Central 10,123,770,000 8,196,133,805 1,927,636,195 81 Government Grants", null, null, null, null, null, null, null], ["3 Donor Funds 6,883,274,000 5,538,137,727 1,345,136,273 80", null, null, null, null, null, null, null], ["4 Transfers 1,490,132,000 870,011,772 620,120,228 58 received from other Government Units", null, null, null, null, null, null, null], ["**Total**", null, "**19,419,741,000**", "**15,247,976,182**", "**4,171,764,818** 79**", null, null, null], ["table above indicates under-performance in all sources of revenue. Consequently, major planned activities/outputs remained unimplemented or partially implemented; as summarized in the **Table** below. The", null, null, null, null, null, null, null], ["**Lot No**", "**Activity/output Contract Sum Cumulative Certificates**", null, null, null, "**Value of Un-**", null, null], ["**(UGX) Paid (UGX)**", null, null, null, null, "**implemented Works**", null, null], [null, null, null, null, null, "**(UGX)**", null, null], ["Construction of Staff houses & Pit Latrines 1 653,623,498 220,208,916 433,414,582", null, null, null, null, null, null, null], ["Construction of Staff houses, dormitory, kitchen & Pit Latrines 2 847,131,642 468,669,393 378,462,249", null, null, null, null, null, null, null], ["Construction of kitchen with store 3 331,638,833 139,422,960 192,215,873", null, null, null, null, null, null, null], ["Construction of kitchen with store, Staff houses & Pit Latrines 4 497,867,971 231,557,256 266,310,715", null, null, null, null, null, null, null], ["5 Construction of 5 stance Pit 79,992,632 76,152,972 3,839,660", null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": [["579,754,570 262,377,630 317,376,940 251,326,805 156,778,547 94,548,258 **Total 3,241,335,951 1,555,167,674 1,686,168,277** accounting officer explained that the shortfall in revenue was as a result of the a) Continuous withdrawal of established taxes from the Local Government by the Uganda Revenue Authority; like boat licensing which affected Local Revenues performance. b) Failure by Ministry of Gender, Labor and Social Development to transfer funds for YLP amounting to UGX.200,000,000, c) Budget cuts by the Ministry of Finance, Planning and Economic Development (MoFPED). Latrines Construction of Staff houses, Pit Latrines & kitchen with store Construction of kitchen with stores & 5 stance Pit Latrines following; 6 7 The", ""], ["Section 15 (1) of the Public Finance and Management Act, 2015 states that after approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament. Section 15 (2) states that the annual cash flow plan issued under subsection (1) shall be the basis for release of funds by the Accountant General to the Accounting Officers. Further to this, section 15 (3) requires an Accounting Officer to commit the budget of a vote, based on the annual cash flow plan issued under this section. I noted that out of the total warrants of UGX.15,247,976,182, UGX.15,167,287,386 was absorbed by the entity representing an absorption level of 99.47% as shown in the **Table** below; **Released Funds [A] Expenditure [B]** Unspent [A-B]** **Billion** **15.247** **Billion** **15.167** **Billion 0.08** implies that the entity nearly absorbed all the released funds. However, the amount of UGX.80,000,000 remained unspent and relates to general staff salaries. Accounting Officer acknowledged the shortcoming and promised to implement the recommendation. **1.2 Absorption of funds** This The", "I noted the performance and advised the accounting officer to ensure all funds are absorbed within the financial year."], ["**1.3 Implementation of Key Outputs** Section 45 (3) of the PFMA, 2015 states that, 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. achieve its mandate, the district planned to implement and achieve both recurrent and development activities under various programme and projects. A review of the statement of performance on page 31 of the financial statements and Education sector work plans revealed that most of the planned key outputs were implemented except for the construction of teacher\u2019s house and latrines at Sserwanga Lwanga senior secondary school, Kibanga and Kachanga primary schools which were still work in progress at the end of the financial year as shown in **appendix 1.** I also noted that 14 youth groups\u2019 projects were not supported. To", "I advised the Accounting Officer to engage the development partner to honour its obligation and ensure that projects are completed."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["579,754,570 262,377,630 317,376,940 251,326,805 156,778,547 94,548,258 **Total 3,241,335,951 1,555,167,674 1,686,168,277** accounting officer explained that the shortfall in revenue was as a result of the a) Continuous withdrawal of established taxes from the Local Government by the Uganda Revenue Authority; like boat licensing which affected Local Revenues performance. b) Failure by Ministry of Gender, Labor and Social Development to transfer funds for YLP amounting to UGX.200,000,000, c) Budget cuts by the Ministry of Finance, Planning and Economic Development (MoFPED). Latrines Construction of Staff houses, Pit Latrines & kitchen with store Construction of kitchen with stores & 5 stance Pit Latrines following; 6 7 The", ""], ["Section 15 (1) of the Public Finance and Management Act, 2015 states that after approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament. Section 15 (2) states that the annual cash flow plan issued under subsection (1) shall be the basis for release of funds by the Accountant General to the Accounting Officers. Further to this, section 15 (3) requires an Accounting Officer to commit the budget of a vote, based on the annual cash flow plan issued under this section. I noted that out of the total warrants of UGX.15,247,976,182, UGX.15,167,287,386 was absorbed by the entity representing an absorption level of 99.47% as shown in the **Table** below; **Released Funds [A] Expenditure [B]** Unspent [A-B]** **Billion** **15.247** **Billion** **15.167** **Billion 0.08** implies that the entity nearly absorbed all the released funds. However, the amount of UGX.80,000,000 remained unspent and relates to general staff salaries. Accounting Officer acknowledged the shortcoming and promised to implement the recommendation. **1.2 Absorption of funds** This The", "I noted the performance and advised the accounting officer to ensure all funds are absorbed within the financial year."], ["**1.3 Implementation of Key Outputs** Section 45 (3) of the PFMA, 2015 states that, 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. achieve its mandate, the district planned to implement and achieve both recurrent and development activities under various programme and projects. A review of the statement of performance on page 31 of the financial statements and Education sector work plans revealed that most of the planned key outputs were implemented except for the construction of teacher\u2019s house and latrines at Sserwanga Lwanga senior secondary school, Kibanga and Kachanga primary schools which were still work in progress at the end of the financial year as shown in **appendix 1.** I also noted that 14 youth groups\u2019 projects were not supported. To", "I advised the Accounting Officer to engage the development partner to honour its obligation and ensure that projects are completed."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": "The Accounting Officer explained that the partial implementations were a result of failure to receive all the planned funds from Iceland International Development Agency within the financial year.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 7, "level": 1}}, {"headings_1": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. \nThe 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 7, "level": 1}}, {"headings_1": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}, [{"headings_0": {"content": "Other Information", "page": 7, "level": 1}}, {"headings_1": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}], [{"headings_0": {"content": "Other Information", "page": 7, "level": 1}}, {"headings_1": {"content": "Implementation of Budget approved by Parliament", "page": 4, "level": 1}}]], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Management\u2019s Responsibility for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 7, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 7, "level": 1}}], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2019", "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 Mubende District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements following the requirements of the LGFAM, 2007 and the PFMA, 2015 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 District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the District\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 7, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 7, "level": 1}}, [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 7, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 7, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 7, "level": 1}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 7, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibility", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 7, "level": 1}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 7, "level": 1}}], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2019", "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 following 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 based on these financial statements. \nAs part of an audit following ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 7, "level": 1}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 7, "level": 1}}], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2019", "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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 7, "level": 1}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 7, "level": 1}}], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "list"}}, {"content": "- Obtain an understanding of internal control relevant to the audit to design audit procedures that are appropriate in the circumstances, but not to express an opinion on the effectiveness of the District\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 District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate.\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", "page": 7, "level": 1}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 7, "level": 1}}], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2019", "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 \nFollowing 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 7, "level": 1}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 7, "level": 1}}, [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 7, "level": 1}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 7, "level": 1}}], [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 7, "level": 1}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 7, "level": 1}}], [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 7, "level": 1}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 7, "level": 1}}]], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2019", "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": 8, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 7, "level": 1}}], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n2.0 \nImplementation of Uganda Inter-Governmental Fiscal Transfer Programme The Uganda Intergovernmental Fiscal Transfers Program for Results (UgIFT) is a Government Program being implemented under the Ministries of Health and Education through the Districts and Municipal Councils. The program which started in the financial year 2018/19 was designed to address the financing gaps in service delivery specifically in the Health and Education Sectors. \nThe District budgeted to receive UGX.2,125,417,275 Central Government Grant for the construction of Kachanga Seed School in Bufumira Sub-county and there was no funding to upgrade the Health Centre II. \nThe audit objective was to establish whether; Project funds were budgeted, disbursed and utilized in the implementation of planned project activities. \n2.1", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 8, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 7, "level": 1}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 8, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 7, "level": 1}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 8, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 7, "level": 1}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 8, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 7, "level": 1}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 8, "level": 1}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 7, "level": 1}}]], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Delayed implementation of the Construction of Kachanga Seed School", "metadata": {"headings": [{"headings_0": {"content": "Delayed implementation of the Construction of Kachanga Seed School", "page": 9, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 8, "level": 1}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "The district awarded a contract to construct Kachanga Seed school to Mmacks Investment Ltd on 25 th May, 2019 at a contract sum of UGX.2,125,417,275. Audit evaluated the project and noted the following; \nA documentation review revealed that the construction works at the seed school had not commenced although the contractor was advanced UGX.312,551,284 (15%) on 13 th of June 2019. \nDelays in the commencement of the construction work negatively affect service delivery to the community. \nThe Accounting Officer explained that failure to commence the works on the Seed School was caused by delays in the procurement process, land acquisition and late receipt of funds. \nI advised the Accounting Officer to ensure that funds released are utilized within the financial year for which it is released.", "metadata": {"headings": [{"headings_0": {"content": "Delayed implementation of the Construction of Kachanga Seed School", "page": 9, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 8, "level": 1}}, [{"headings_0": {"content": "Delayed implementation of the Construction of Kachanga Seed School", "page": 9, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 8, "level": 1}}], [{"headings_0": {"content": "Delayed implementation of the Construction of Kachanga Seed School", "page": 9, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 8, "level": 1}}], [{"headings_0": {"content": "Delayed implementation of the Construction of Kachanga Seed School", "page": 9, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 8, "level": 1}}], [{"headings_0": {"content": "Delayed implementation of the Construction of Kachanga Seed School", "page": 9, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 8, "level": 1}}]], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.0 Uganda Road Fund", "metadata": {"headings": [{"headings_0": {"content": "3.0 Uganda Road Fund", "page": 9, "level": 1}}, {"headings_1": {"content": "Delayed implementation of the Construction of Kachanga Seed School", "page": 9, "level": 1}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Uganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities. \nThe objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented following the work plan and to the desired quality. The following was noted; \n3.1", "metadata": {"headings": [{"headings_0": {"content": "3.0 Uganda Road Fund", "page": 9, "level": 1}}, {"headings_1": {"content": "Delayed implementation of the Construction of Kachanga Seed School", "page": 9, "level": 1}}, [{"headings_0": {"content": "3.0 Uganda Road Fund", "page": 9, "level": 1}}, {"headings_1": {"content": "Delayed implementation of the Construction of Kachanga Seed School", "page": 9, "level": 1}}], [{"headings_0": {"content": "3.0 Uganda Road Fund", "page": 9, "level": 1}}, {"headings_1": {"content": "Delayed implementation of the Construction of Kachanga Seed School", "page": 9, "level": 1}}]], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Budget Performance of URF", "metadata": {"headings": [{"headings_0": {"content": "Budget Performance of URF", "page": 9, "level": 1}}, {"headings_1": {"content": "3.0 Uganda Road Fund", "page": 9, "level": 1}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Regulation 18 (3) of Local Government Financial Accounting and Regulations, 2007 states that the budget estimates shall be based on the objectives to be achieved for the financial year and during implementation efforts shall be made to achieve the agreed Objectives or targets, as the Programme of the Council. \nI observed that the Council budgeted and received UGX.746,389,536 for maintenance of District, Urban and Community access roads as shown in Appendix 2. \n3.2 Unrepaired road equipment \nI noted that some two road maintenance equipment with mechanical problems were not repaired although UGX.68,202,000 was received for Plant/Vehicle repairs during the year as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Budget Performance of URF", "page": 9, "level": 1}}, {"headings_1": {"content": "3.0 Uganda Road Fund", "page": 9, "level": 1}}, [{"headings_0": {"content": "Budget Performance of URF", "page": 9, "level": 1}}, {"headings_1": {"content": "3.0 Uganda Road Fund", "page": 9, "level": 1}}], [{"headings_0": {"content": "Budget Performance of URF", "page": 9, "level": 1}}, {"headings_1": {"content": "3.0 Uganda Road Fund", "page": 9, "level": 1}}]], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["", ""], ["The Truck has been packed for the last 3 Years without being repaired", "This Truck has been packed since 2018 but not repaired"]], "metadata": {"headings": [{"headings_0": {"content": "Budget Performance of URF", "page": 9, "level": 1}}, {"headings_1": {"content": "3.0 Uganda Road Fund", "page": 9, "level": 1}}], "page": 10, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "Failure to maintain plants/vehicles affects implementation of planned road works and exposes the equipment to deterioration. \nThe Accounting Officer explained that a request for additional funds for the repairs was sent to URF. \nI await the outcome of the Accounting Officer\u2019s actions.", "metadata": {"headings": [{"headings_0": {"content": "Budget Performance of URF", "page": 9, "level": 1}}, {"headings_1": {"content": "3.0 Uganda Road Fund", "page": 9, "level": 1}}, [{"headings_0": {"content": "Budget Performance of URF", "page": 9, "level": 1}}, {"headings_1": {"content": "3.0 Uganda Road Fund", "page": 9, "level": 1}}], [{"headings_0": {"content": "Budget Performance of URF", "page": 9, "level": 1}}, {"headings_1": {"content": "3.0 Uganda Road Fund", "page": 9, "level": 1}}]], "page": 10, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.3 Status of Implementation", "metadata": {"headings": [{"headings_0": {"content": "3.3 Status of Implementation", "page": 10, "level": 1}}, {"headings_1": {"content": "Budget Performance of URF", "page": 9, "level": 1}}], "page": 10, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "A review of planned outputs against actual performance and other underlying activities revealed the following anomalies:", "metadata": {"headings": [{"headings_0": {"content": "3.3 Status of Implementation", "page": 10, "level": 1}}, {"headings_1": {"content": "Budget Performance of URF", "page": 9, "level": 1}}], "page": 10, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "3.1.1 Routine Mechanized Maintenance of Kibale - Kasekulo - Ttubi Road", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Routine Mechanized Maintenance of Kibale - Kasekulo - Ttubi Road", "page": 10, "level": 1}}, {"headings_1": {"content": "3.3 Status of Implementation", "page": 10, "level": 1}}], "page": 10, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Section 23 (1) of URF Act, 2008 as amended; requires each designated agency to prepare, annually, and at least three months before the start of each financial year, an Annual Road Maintenance Programme in such form and containing such details as may be prescribed by the Board. \nDuring the year, the district budgeted and spent a sum of UGX.88,163,680 on routine mechanized maintenance of Kibale - Kasekulo - Ttubi Road of 10 Kms. \nI observed that the section of the road indicated in the picture below required culverts for proper drainage; however, they were not installed. \nThe Road Section that required culverts to make it easily passable. \nThere is a risk that the condition of the road section may deteriorate making it completely inaccessible for the community. \nManagement explained that the road section is on the sinking low land, where the culvert line could not be installed as it cannot dissipate off the storm water. The section was scarified, formed, raised with additional imported earth, compacted and is currently passable. However, Kibaale-Kasekulo-Tubi road was included under Mechanized Routine Maintenance in the work plan of FY 2019/20 for further improvement. \nI await the outcome of the accounting officer\u2019s decisions. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Routine Mechanized Maintenance of Kibale - Kasekulo - Ttubi Road", "page": 10, "level": 1}}, {"headings_1": {"content": "3.3 Status of Implementation", "page": 10, "level": 1}}, [{"headings_0": {"content": "3.1.1 Routine Mechanized Maintenance of Kibale - Kasekulo - Ttubi Road", "page": 10, "level": 1}}, {"headings_1": {"content": "3.3 Status of Implementation", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.1.1 Routine Mechanized Maintenance of Kibale - Kasekulo - Ttubi Road", "page": 10, "level": 1}}, {"headings_1": {"content": "3.3 Status of Implementation", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.1.1 Routine Mechanized Maintenance of Kibale - Kasekulo - Ttubi Road", "page": 10, "level": 1}}, {"headings_1": {"content": "3.3 Status of Implementation", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.1.1 Routine Mechanized Maintenance of Kibale - Kasekulo - Ttubi Road", "page": 10, "level": 1}}, {"headings_1": {"content": "3.3 Status of Implementation", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.1.1 Routine Mechanized Maintenance of Kibale - Kasekulo - Ttubi Road", "page": 10, "level": 1}}, {"headings_1": {"content": "3.3 Status of Implementation", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.1.1 Routine Mechanized Maintenance of Kibale - Kasekulo - Ttubi Road", "page": 10, "level": 1}}, {"headings_1": {"content": "3.3 Status of Implementation", "page": 10, "level": 1}}], [{"headings_0": {"content": "3.1.1 Routine Mechanized Maintenance of Kibale - Kasekulo - Ttubi Road", "page": 10, "level": 1}}, {"headings_1": {"content": "3.3 Status of Implementation", "page": 10, "level": 1}}]], "page": 10, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Implementation of the Youth Livelihood Program", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Youth Livelihood Program", "page": 11, "level": 1}}, {"headings_1": {"content": "3.1.1 Routine Mechanized Maintenance of Kibale - Kasekulo - Ttubi Road", "page": 10, "level": 1}}], "page": 11, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "The Youth Livelihood Programme (YLP) is a Government Programme implemented under the Ministry of Gender, Labour and Social Development (MoGLSD), aimed at responding to the existing challenge of unemployment among the Youths. \nThe programme provides support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities initiated by youth groups. \nThe audit objective was to establish whether all funds budgeted for YLP during the period under review were released and used only for the program, outstanding advances to the youth groups were repaid following the agreed repayment schedule and to establish reasons for failure or delays to repay the funds. \nThe following observations were made; \n4.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Youth Livelihood Program", "page": 11, "level": 1}}, {"headings_1": {"content": "3.1.1 Routine Mechanized Maintenance of Kibale - Kasekulo - Ttubi Road", "page": 10, "level": 1}}, [{"headings_0": {"content": "Implementation of the Youth Livelihood Program", "page": 11, "level": 1}}, {"headings_1": {"content": "3.1.1 Routine Mechanized Maintenance of Kibale - Kasekulo - Ttubi Road", "page": 10, "level": 1}}], [{"headings_0": {"content": "Implementation of the Youth Livelihood Program", "page": 11, "level": 1}}, {"headings_1": {"content": "3.1.1 Routine Mechanized Maintenance of Kibale - Kasekulo - Ttubi Road", "page": 10, "level": 1}}]], "page": 11, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Low recovery of YLP funds", "metadata": {"headings": [{"headings_0": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}, {"headings_1": {"content": "Implementation of the Youth Livelihood Program", "page": 11, "level": 1}}], "page": 11, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Guideline 6.0 of the Ministry of Gender Youth Livelihood programme document (2013) requires Youth Grants under YLP to be administered as Interest-free revolving Funds to ensure the sustainability of the Programme. The grace period and repayment period will depend on the nature of the enterprise. Any repayment that goes beyond one year will attract a Service fee of 5% to cater for inflation. Overall, the Principal and Service fee will be paid within a period not exceeding 3 years. \nA review of payment schedules revealed that only UGX.129,590,500 out of UGX.631,253,500 disbursed to the youth groups for the financial year 2014/15 to 2016/17 has been recovered resulting to an outstanding balance of UGX.504,395,250. \nFailure to repay timely denies other eligible groups\u2019 access to the funds. \nThe Accounting Officer explained that the default rate has not allowed Council to account for interest since groups are under-performing. \nI advised the Accounting Officer to initiate measures to recover all outstanding funds. \n4.2", "metadata": {"headings": [{"headings_0": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}, {"headings_1": {"content": "Implementation of the Youth Livelihood Program", "page": 11, "level": 1}}, [{"headings_0": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}, {"headings_1": {"content": "Implementation of the Youth Livelihood Program", "page": 11, "level": 1}}], [{"headings_0": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}, {"headings_1": {"content": "Implementation of the Youth Livelihood Program", "page": 11, "level": 1}}], [{"headings_0": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}, {"headings_1": {"content": "Implementation of the Youth Livelihood Program", "page": 11, "level": 1}}], [{"headings_0": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}, {"headings_1": {"content": "Implementation of the Youth Livelihood Program", "page": 11, "level": 1}}], [{"headings_0": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}, {"headings_1": {"content": "Implementation of the Youth Livelihood Program", "page": 11, "level": 1}}]], "page": 11, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Performance of YLP Groups", "metadata": {"headings": [{"headings_0": {"content": "Performance of YLP Groups", "page": 12, "level": 1}}, {"headings_1": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "Physical inspection was carried out on six selected youth projects; that were funded in FY 2014/2015, to ascertain whether they were being implemented in accordance with the operational guidelines. I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Performance of YLP Groups", "page": 12, "level": 1}}, {"headings_1": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**(a)**", "**Kalangala photographic Training Centre** **and**", "\uf0b7 The group received UGX.6,500,000 in FY 2014/15 to engage in photography \uf0b7 There was no physical activity taking place at the time of inspections. \uf0b7 Members expressed in business due to advancement in phone cameras loss **Premises of Kalangala Photographic group.**", "This operational business is"], [null, null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "Performance of YLP Groups", "page": 12, "level": 1}}, {"headings_1": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["S/N", "Name of group", "Audit Observation", "Managements explanation"], "type": "table"}}, {"content": [["**(C)**", "**Lulindi** **Group** **B Youth**", "\uf0b7 The group received funding of UGX.6,000,000 in FY 2015/16 for fishing business \uf0b7 The group had 15 members but migrated to unknown places due to closure of the landing site by the security personnel in charge of water bodies.", ""], ["**(d)**", "**Youth** **Uganda** **Enterprise**", "\uf0b7 The group received funding of UGX.12,500,000 in FY 2014/15 for industrial equipment but members stated that the money was not enough to start the business. \uf0b7 Some machinery was purchased and it is lying in the group compound. \uf0b7 The group has requested the Chief Administrative Officer for further assistance however, there was no response yet.", "The group misused the funds and never showed clear accountability"], ["**(e)**", "**Bungo Tusitukiremu Boda \u2013 Boda**", "\uf0b7 The group received sum of UGX.8,000,000 in FY 2014/15 for Boda-Boda business. \uf0b7 Total sum of UGX.3,470,000, had so far been recovered from the Group although the Group Chairman disputed the reported amount recovered; claiming", "Management attributed this to the poor banking records on the bank statement as different groups don\u2019t deposit moneys in the group names. They use personal"]], "metadata": {"headings": [{"headings_0": {"content": "Performance of YLP Groups", "page": 12, "level": 1}}, {"headings_1": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["(b)", "Bugoma Builders Boat", "\uf0b7 The group received funding of UGX.9,000,000 in FY 2014/15 for Boat making business \uf0b7 At the time of audit inspection in August, 2019; Boat making had stopped because the fishermen no longer bought the boats due to the security patrols to curb illegal fishing on the lake \uf0b7 The Group members stated that they were unable to payback due to security operation on illegal fishing on the lake that has pushed away fishermen who could have bought the boats. Unsold Boat made by the group", ""], "type": "table"}}, {"content": [["", "that more money recovered than reported. was", "names that affect the quality of reporting.", null], ["**(f)**", "**Mutambala** **Fishing** **Youth**", "\uf0b7 This group had received sum of UGX.8,978,000 in FY 2014/15 to engage in fishing business. \uf0b7 Members alleged that nets were stolen and issue was reported to the CDO. the \uf0b7 Out of the 10 members who received the financial resources; 8 left the landing site.", "We are in touch with the remaining members. Who always trace for their group members for repayment"]], "metadata": {"headings": [{"headings_0": {"content": "Performance of YLP Groups", "page": 12, "level": 1}}, {"headings_1": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["(b)", "Bugoma Builders Boat", "\uf0b7 The group received funding of UGX.9,000,000 in FY 2014/15 for Boat making business \uf0b7 At the time of audit inspection in August, 2019; Boat making had stopped because the fishermen no longer bought the boats due to the security patrols to curb illegal fishing on the lake \uf0b7 The Group members stated that they were unable to payback due to security operation on illegal fishing on the lake that has pushed away fishermen who could have bought the boats. Unsold Boat made by the group", ""], "type": "table"}}, {"content": "In view of the various challenges observed above, there is risk of failure to recover all the funds that were disbursed to the groups. \nThe Accounting Officer explained that strategies have been devised to mitigate the challenges of non-recovery. The strategies are; \na) Use of National Identification Numbers (NIN) for registering and tracking of group members on subsequent disbursements. \nb) Liaise with Stanbic Bank and code all projects to enable the youth banking recoveries to use project codes to eliminate un-explained deposits. \nI advised the Accounting Officer to initiate measures to recover all the outstanding funds. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Performance of YLP Groups", "page": 12, "level": 1}}, {"headings_1": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}, [{"headings_0": {"content": "Performance of YLP Groups", "page": 12, "level": 1}}, {"headings_1": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}], [{"headings_0": {"content": "Performance of YLP Groups", "page": 12, "level": 1}}, {"headings_1": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}], [{"headings_0": {"content": "Performance of YLP Groups", "page": 12, "level": 1}}, {"headings_1": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}], [{"headings_0": {"content": "Performance of YLP Groups", "page": 12, "level": 1}}, {"headings_1": {"content": "Low recovery of YLP funds", "page": 11, "level": 1}}]], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 14, "level": 1}}, {"headings_1": {"content": "Performance of YLP Groups", "page": 12, "level": 1}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": "KAMPALA \n12 th December, 2019", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 14, "level": 1}}, {"headings_1": {"content": "Performance of YLP Groups", "page": 12, "level": 1}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "paragraph"}}, {"content": "APPENDICES: Appendix 1: Partially Implemented Development Infrastructure in Education Sector", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES: Appendix 1: Partially Implemented Development Infrastructure in Education Sector", "page": 15, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 14, "level": 1}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": [["1", "KE120-2-1", "Construction of new staff house with latrine at Mulabana P/S", "Bekabye", "301,544,344", "98,854,116", "202,690,228"], ["2", "KE140-3-1", "Construction of new staff house with latrine at Bishop Danstan SS", "Bekabye", "290,804,850", "95,384,400", "195,420,450"], ["3", "KE120-4-2", "Construction of a 5 stance pit latrine at Kinyamira P/S", "Bekabye", "61,274,304", "25,970,400", "35,303,904"], ["", "**Lot 1**", "**Sub total**", "", "**653,623,498**", "**220,208,916**", "**433,414,582**"], ["4", "KE120-3-5", "Construction of school kitchen with store at Bridge of hope", "Norrkopin g", "155,145,749", "", ""], ["5", "KE120-2-3", "Construction of new staff house with latrine at Lake Victoria", "Norrkopin g", "284,162,978", "", ""], ["6", "KE160-1-1", "Construction of 1 dormitory for girls at Bumangi Community Polytechnic", "Norrkopin g", "407,822,915", "", ""], ["", "**Lot 2**", "**Sub total**", "", "**847,131,642**", "**468,669,393** less supervision", "**378,462,249** less supervision"], ["7", "KE120-3-3", "Construction of school kitchen with store at Bunyama P/S", "Banya Gardens LTD", "180,921,518", "", ""], ["8", "KE120-3-4", "Construction of school kitchen with store at Lwabaswa P/S", "Banya Gardens LTD", "150,717,315", "", ""], ["", "**Lot 3**", "**Sub total**", "", "**331,638,833**", "**139,422,960**", "**192,215,873**"], ["9", "KE120-3-1", "Construction of school kitchen with store at Jjaana P/S", "Azom", "176,615,145", "", ""], ["1 0", "KE120-2-4", "Construction of new staff house with latrine at Kachanga P/S", "Azom", "319,334,131", "", ""], ["", "**Lot 4**", "**Sub total**", "", "**497,867,971**", "**231,557,256**", "**266,310,715**"], ["1 1", "KE120-4-1", "Construction of a 5 stance pit latrine at Mazinga P/S", "Hippo Con Limited", "79,992,632", "76,152,972", "3,839,660"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES: Appendix 1: Partially Implemented Development Infrastructure in Education Sector", "page": 15, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 14, "level": 1}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["S / n", "Code", "Project", "Contract or", "Contract amount", "Cumulative Payments", "Balance"], "type": "table"}}, {"content": [["Co.", "", "", "", null, null, null], ["", "**Lot 5**", "**Sub total**", "", "**79,992,632**", "**76,152,972**", "**3,839,660** (Retention)"], ["1 2", "KE140-3-2", "Construction of new staff house with latrine at Sserwanga Lwanga SS", "Nkambo Services", "348,712,713", "168,487,200", "180,225,513"], ["1 3", "KE120-3-6", "Construction of school kitchen with store at Bumangi P/S", "Nkambo Services", "157,143,614", "71,683,380", "85,460,234"], ["1 4", "N/A", "Construction of a 5 stance pit latrine at Sserwanga Lwanga SS", "Nkambo Services", "73,898,243", "22,207,050", "51,691,193"], ["", "**Lot 6**", "**Sub total**", "", "**579,754,570**", "**262,377,630**", "**317,376,940**"], ["1 5", "KE120-3-2", "Construction of school kitchen with store at Sserinnya P/S", "Water Front Holdings", "179,656,143", "-", ""], ["1 6", "N/A", "Construction of a 5 stance pit latrine at Bukasa SS", "Water Front Holdings", "71,670,662", "-", ""], ["", "**Lot 7**", "", "", "**251,326,805**", "**156,778,547**", "**94,548,258**"], ["", "", "**Total Lot 1-7**", "", "", "", "**1,686,168,277**"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES: Appendix 1: Partially Implemented Development Infrastructure in Education Sector", "page": 15, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 14, "level": 1}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["S / n", "Code", "Project", "Contract or", "Contract amount", "Cumulative Payments", "Balance"], "type": "table"}}, {"content": "Appendix 2: Comparison of approved annual budget with outputs \u2013 URF", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Comparison of approved annual budget with outputs \u2013 URF", "page": 16, "level": 1}}, {"headings_1": {"content": "APPENDICES: Appendix 1: Partially Implemented Development Infrastructure in Education Sector", "page": 15, "level": 1}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": [["**Routine Manual Maintenance**", "47km", "47km", "85,200,000", "85,200,000", "85,200,000", "Kachanga-Kammese- Luwungulu 10km, Kawafu-Namisoke 6km, Kaagonya-Misonzi Kaaya 6.5km, Kiwungu- Lwanabatya-Nakibanga 18km, Semawundo Lulindi 6.5km"], ["**Mechanized Routine Maintenance**", "38km", "38km", "335,022,000", "335,022,000", "335,022,000", "Lusozi-Buziga 5km, Kibaale-Kasekulo-Tubi 10km, Beta-Senero 5km, Beta-Mutambala 3km, Kagolomolo-Banga 3km, Bumangi-Njoga 7km,Bweza-Dajje 5km"], ["**Operational Costs and Supervision**", "Supervision Reports, Meetings/Works hops, Stationery, Computer repairs/consuma bles", "Supervision Reports, Meetings/Workshops, Stationery, Computer repairs/consumables", "26,456,000", "26,456,000", "26,456,000", "Reports, Meetings/Workshops, Stationery, Computer repairs/consumables Supervision"], ["**District**", "4", "4 sittings", "8,000,000", "8,000,000", "8,000,000", "Reports /Minutes availed"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Comparison of approved annual budget with outputs \u2013 URF", "page": 16, "level": 1}}, {"headings_1": {"content": "APPENDICES: Appendix 1: Partially Implemented Development Infrastructure in Education Sector", "page": 15, "level": 1}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["Item Description", "Planned Output/ Quantity", "Actual Output/ Quantity", "Annual Budgeted (UGX)", "Amount Released (UGX)", "Amount spent (UGX)", "Management Explanation(particulars of road &Distance)"], "type": "table"}}, {"content": [["**Roads Committee Operations**", "sittings/minutes", "reports/minutes", "", "", "", ""], ["**Emergency works**", "-", "-", "0", "0", "0", "0"], ["**Transfer to Town Council**", "Quarterly transfers", "Acknowledgment receipts", "128,027,983", "128,005,219", "128,005,219", "Transfers done"], ["**Plant/Vehicle repairs**", "Road Unit, 3supervision vehicles, 6 Trucks maintenance, consumables eg, blades, batteries etc", "Road Unit, 3supervision vehicles, 6 Trucks maintenance, consumables eg, blades, batteries etc", "68,202,000", "68,202,000", "68,202,000", "2 graders, 2 vibro rollers, 4 trucks, and supervision vehicles are in motorable condition"], ["**Transfer to Sub Counties**", "Q2 Transfer", "Acknowledgement receipts", "95,481,553", "95,481,553", "95,481,553", "Transfer done"], ["**Total**", "", "", "**746,389,536**", "**746,366,772**", "**746,366,772**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Comparison of approved annual budget with outputs \u2013 URF", "page": 16, "level": 1}}, {"headings_1": {"content": "APPENDICES: Appendix 1: Partially Implemented Development Infrastructure in Education Sector", "page": 15, "level": 1}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["Item Description", "Planned Output/ Quantity", "Actual Output/ Quantity", "Annual Budgeted (UGX)", "Amount Released (UGX)", "Amount spent (UGX)", "Management Explanation(particulars of road &Distance)"], "type": "table"}}, {"content": "Appendix 3: Low recovery of YLP funds", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Low recovery of YLP funds", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendix 2: Comparison of approved annual budget with outputs \u2013 URF", "page": 16, "level": 1}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2019", "type": "heading"}}, {"content": [["1", "Kalangala Photographic and Training Centre", "2014/2015", "6,500,000", "325,000", "800,000", "6,025,000", "The business is still in place though struggles to pay back"], ["2", "Maranatha Youth -soap makers", "2014/2015", "6,100,000", "0", "6,100,000", "0", "The group paid all its funds back"], ["3", "Kalangala Youth Vision -fish farmers", "2014/2015", "6,500,000", "325,000", "500,000", "6,325,000", ""], ["4", "Hope Youth Laundry services", "2014/2015", "7,500,000", "375000", "265,000", "7,610,000", "The group collapsed"], ["5", "Youth Enterprise grain milling", "2014/2015", "12,500,000", "0", "0", "12,500,000", "The group never started implementation of the proect."], ["6", "Buggala Kalangala Young youth hardware", "2015/2016", "8,000,000", "", "200,000", "7,800,000", "The group changed the business due to failure of the trade they had started."], ["7", "Lutoboka Youth cage fish farmers", "2015/2016", "7,300,000", "", "500,000", "6,800,000", "implementing. Still"], ["8", "Mulole Youth Diary", "2014/2015", "9,500,000", "", "530,000", "8,970,000", ""], ["9", "Young and Powerful Poultry", "2014/2015", "10,000,000", "290,250", "4,195,000", "6,095,250", ""], ["10", "Mutambala Youth Fishing", "2015/2016", "8,978,000", "", "2,680,000", "6,298,000", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Low recovery of YLP funds", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendix 2: Comparison of approved annual budget with outputs \u2013 URF", "page": 16, "level": 1}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["S/N", "Project name", "Date of disbursed", "Amount disbursed", "5% services fee where applicable", "Amount Recovered", "Amount due", "Remarks"], "type": "table"}}, {"content": [["11", "Akwata Empolaa Diary", "2014/2015", "11,000,000", "500,000", "1,000,000", "10,500,000", ""], ["12", "Kagulube Youth Diary", "2014/2015", "10,800,000", "", "610,000", "10,190,000", "collapsed Group"], ["13", "Bumangi youth Diary farmers", "2014/2015", "9,000,000", "450,000", "0", "9,450,000", "chairperson sold the animals and run away with the funds The"], ["14", "Buyindi Twezimbe Diary", "2014/2015", "9,292,000", "467000", "0", "9,759,000", "collapsed Group"], ["15", "Bungo Tusitukirewamu youth boda boda", "2015/2016", "8,000,000", "", "3,470,000", "4,530,000", "Paying well"], ["16", "Kasenyi bwavu mpologoma", "2015/2016", "6,000,000", "", "2,310,000", "3,690,000", ""], ["17", "Kasekulo tulibumu bodaboda", "2015/2016", "8,000,000", "", "6,650,000", "1,350,000", ""], ["18", "Bugoma youth silverfish", "2014/2015", "6,500,000", "", "570,000", "5,930,000", ""], ["19", "Bugoma boat builders", "2014/2015", "9,000,000", "", "1,715,000", "7,285,000", ""], ["20", "Bbeta youth bodaboda", "2015/2016", "8,000,000", "", "4,810,000", "3,190,000", ""], ["21", "Buswa youth Diary", "2014/205", "10,700,000", "", "2,800,000", "7,900,000", ""], ["22", "Bwavu mpologoma youth Diary", "2014/2015", "8,500,000", "", "2,100,000", "6,400,000", ""], ["23", "Kyosimba onaanya youth silverfish", "2015/2016", "6,000,000", "", "600,000", "5,400,000", ""], ["24", "Kasisa Passion fruit growers", "2015/2016", "4,500,000", "", "2,310,000", "2,190,000", ""], ["25", "Bavubuka Twekembe Diary", "2014/2015", "8,628,000", "", "520,000", "8,108,000", ""], ["26", "Bujumba Carpentry", "2015/2016", "7,550,000", "", "1,960,000", "5,590,000", ""], ["27", "Bavubuka Twezimbe Diary", "2014/2015", "9,837,000", "", "1,150,000", "8,687,000", ""], ["28", "Agali awamu youth silverfish", "2014/2015", "8,330,000", "", "680,000", "7,650,000", ""], ["29", "Buyigi sessolye silverfish", "2015/2016", "9,910,000", "", "3,500,000", "6,410,000", ""], ["30", "Kisujju akezimbira Youth mukene", "2015/2016", "6,250,000", "", "5,000,000", "1,250,000", ""], ["31", "Kaazi malanga eyeterekera bakery", "2014/2015", "8,927,500", "", "3,100,000", "5,827,500", ""], ["32", "Bweza dajje youth silverfish", "2014/2015", "7,000,000", "", "6,720,000", "280,000", ""], ["33", "Kananansi KAYODA cage fish farmers", "2015/2016", "11,902,000", "", "0", "11,902,000", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Low recovery of YLP funds", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendix 2: Comparison of approved annual budget with outputs \u2013 URF", "page": 16, "level": 1}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["S/N", "Project name", "Date of disbursed", "Amount disbursed", "5% services fee where applicable", "Amount Recovered", "Amount due", "Remarks"], "type": "table"}}, {"content": [["34", "Joined youth Piggery", "2014/2015", "8,800,000", "", "500,000", "8,300,000", ""], ["35", "Kitobo Youth Poultry", "214/2015", "8,150,000", "", "1,002,000", "7,148,000", ""], ["36", "Kaazi Bugaba youth silverfish", "2014/2015", "7,040,000", "", "742,750", "6,297,250", ""], ["37", "Kitobo United Youth Silverfish", "2014/2015", "7,375,000", "", "0", "7,375,000", ""], ["38", "Bbosa youth Piggery", "2014/2015", "7,375,000", "", "200,000", "7,175,000", ""], ["39", "Bufumira Kagoonya poultry", "2014/2015", "6,540,000", "", "0", "6,540,000", ""], ["40", "Together we can youth poultry", "2015/2016", "7,599,000", "", "0", "7,599,000", ""], ["41", "Lulindi B TwekembeYouth Rice growing", "2015/2016", "6,000,000", "", "870,000", "5,130,000", ""], ["42", "Lulindi A youth Rice growing", "2015/2016", "5,500,000", "", "500,000", "5,000,000", ""], ["43", "Bufumira Kisa Kya Maria mukene trading", "2015/2016", "4,600,000", "", "404,000", "4,196,000", ""], ["44", "Semawundo youth produce buying and selling", "2015/2016", "70,000,000", "", "600,000", "69,400,000", ""], ["45", "Misonzi Kwekulakulanya youth mukene", "2015/2016", "4,871,000", "", "0", "4,871,000", ""], ["46", "Kande youth Transient hostel", "2014/2015", "9,340,000", "", "200,000", "9,140,000", ""], ["47", "Bulega Youth Poultry", "2014/2015", "7,850,000", "", "850,000", "7,000,000", ""], ["48", "Lwazi silverfish buying/selling", "2015/2016", "6,000,000", "", "1,810,000", "4,190,000", ""], ["49", "NamisokeYouth Poultry", "2014/2015", "4,180,000", "", "200,000", "3,980,000", ""], ["50", "Jjaana Youth General Marchandise", "2014/2015", "6,750,000", "", "600,000", "6,150,000", ""], ["51", "Youth Empowerment Oe Perch", "2015/2016", "7,500,000", "", "1,420,000", "6,080,000", ""], ["52", "Buyange me and you silverfish", "2015/2016", "5,500,000", "", "2,750,000", "2,750,000", ""], ["53", "Misisi Youth silverfish", "2015/2016", "5,785,000", "", "1,018,000", "4,767,000", ""], ["54", "Buyange Together we can silverfish", "2015/2016", "5,850,000", "", "1,900,00", "3,950,000", ""], ["55", "Buyange kwewayo hairdressing and saloon", "2014/2015", "6,150,000", "", "850,000", "5,300,000", ""], ["56", "Buzingo youth Piggery", "2014/2015", "5,000,000", "", "2,640,000", "2,360,000", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Low recovery of YLP funds", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendix 2: Comparison of approved annual budget with outputs \u2013 URF", "page": 16, "level": 1}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2019", "columns": ["S/N", "Project name", "Date of disbursed", "Amount disbursed", "5% services fee where applicable", "Amount Recovered", "Amount due", "Remarks"], "type": "table"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matters - 1", " 1.0 Implementation of Budget approved by Parliament - 1", "Other Information - 4", "Management\u2019s Responsibility for the Financial Statements - 4", "Auditor\u2019s Responsibility - 4", "Other Reporting Responsibilities - 5", "Report on the Audit of Compliance with Legislation - 5", " 2.0 Implementation of Uganda Inter-Governmental Fiscal Transfer Programme - 5", " 3.0 Uganda Road Fund - 6", " 4.0 Implementation of the Youth Livelihood Program - 8", "APPENDICES: - 12", "Appendix 1: Partially Implemented Development Infrastructure in Education Sector - 12", "Appendix 2: Comparison of approved annual budget with outputs \u2013 URF - 13", "Appendix 3: Low recovery of YLP funds - 14"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Kalangala DLG Report of Auditor General 2020.chunks.json b/reports/Chunks/Kalangala DLG Report of Auditor General 2020.chunks.json deleted file mode 100644 index 75620c3e8ef6b08820e6b84b6b0ecbf297bdc9c1..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kalangala DLG Report of Auditor General 2020.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL", "page": 1, "level": 5}}], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL", "page": 1, "level": 5}}], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2020", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 2, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 2}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 2, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 2}}], "page": 3, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["**CID**", "Criminal Investigation Department"], ["**CoC**", "Certificates of Compliance"], ["**DDP**", "District Development Plan"], ["**GFMIS**", "Government Financial Management Information System"], ["**GoU**", "Government of Uganda"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IFMS**", "Integrated Financial Management System"], ["**INTOSAI**", "International Organisation of Supreme Audit Institutions"], ["**IPF**", "Indicative Planning Figure"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**LGFAM**", "Local Government Financial and Accounting Manual"], ["**LGFAR**", "Local Government Financial and Accounting Regulation"], ["**MoGLSD**", "Ministry of Gender, Labour and Social Development"], ["**NDP**", "National Development Plan"], ["**NPA**", "National Planning Authority"], ["**NTR**", "Non Tax Revenue"], ["**NUSAF**", "Northern Uganda Social Action Fund"], ["**PBS**", "Program Budgeting System"], ["**PFMA**", "Public Finance Management Act"], ["**PS/ST**", "Permanent Secretary and Secretary to Treasury"], ["**TI**", "Treasury Instructions"], ["**TSA**", "Treasury Single Account"], ["**TSSA**", "Treasury Sub Single Account"], ["**UCF**", "Uganda Consolidated Fund"], ["**UgIFT**", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["**UGX**", "Uganda Shillings"], ["**URF**", "Uganda Road Fund"], ["**UWEP**", "Uganda Women Empowerment Project"], ["**VFM**", "Value for Money"], ["**YLP**", "Youth Livelihood Program"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 2}}], "page": 3, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["BEC", "Budget Execution Circular"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 1}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2020 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 1}}]], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kalangala District Local Government, which comprise the statement of financial position as at 30 th June 2020, the", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying financial statements of Kalangala District Local Government, which comprise the statement of financial position as at 30 th June 2020, the", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying financial statements of Kalangala District Local Government, which comprise the statement of financial position as at 30 th June 2020, the", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "In my opinion, the financial statements of Kalangala District Local Government for the year ended 30 th June 2020 are prepared in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the financial statements of Kalangala District Local Government for the year ended 30 th June 2020 are prepared in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018.", "page": 4, "level": 4}}, {"headings_1": {"content": "I have audited the accompanying financial statements of Kalangala District Local Government, which comprise the statement of financial position as at 30 th June 2020, the", "page": 4, "level": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "In my opinion, the financial statements of Kalangala District Local Government for the year ended 30 th June 2020 are prepared in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018.", "page": 4, "level": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "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", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "In my opinion, the financial statements of Kalangala District Local Government for the year ended 30 th June 2020 are prepared in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018.", "page": 4, "level": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements", "metadata": {"headings": [{"headings_0": {"content": "Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme", "page": 4, "level": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "and the IESBA Code. 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": "Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme", "page": 4, "level": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 5}}, {"headings_1": {"content": "Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements", "page": 4, "level": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "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", "metadata": {"headings": [{"headings_0": {"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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 5}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "were addressed in the context of my audit of the financial statements as a whole, and in", "metadata": {"headings": [{"headings_0": {"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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 5}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "forming my opinion thereon, and I do not provide a separate opinion on these matters.", "metadata": {"headings": [{"headings_0": {"content": "forming my opinion thereon, and I do not provide a separate opinion on these matters.", "page": 4, "level": 2}}, {"headings_1": {"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", "page": 4, "level": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "partial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance.", "metadata": {"headings": [{"headings_0": {"content": "forming my opinion thereon, and I do not provide a separate opinion on these matters.", "page": 4, "level": 2}}, {"headings_1": {"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", "page": 4, "level": 4}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "A review of district\u2019s approved work plans and budgets revealed that Kalangala district", "metadata": {"headings": [{"headings_0": {"content": "A review of district\u2019s approved work plans and budgets revealed that Kalangala district", "page": 5, "level": 2}}, {"headings_1": {"content": "forming my opinion thereon, and I do not provide a separate opinion on these matters.", "page": 4, "level": 2}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "had an approved budget of UGX.22.65Bn, out of which UGX.15.21Bn was warranted/", "metadata": {"headings": [{"headings_0": {"content": "A review of district\u2019s approved work plans and budgets revealed that Kalangala district", "page": 5, "level": 2}}, {"headings_1": {"content": "forming my opinion thereon, and I do not provide a separate opinion on these matters.", "page": 4, "level": 2}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "availed by the end of the financial year. The total expenditure for the year was UGX.15.19Bn out of which UGX.10.27Bn 1 was spent on non-service delivery activities,", "metadata": {"headings": [{"headings_0": {"content": "availed by the end of the financial year. The total expenditure for the year was UGX.15.19Bn out of which UGX.10.27Bn 1 was spent on non-service delivery activities,", "page": 5, "level": 4}}, {"headings_1": {"content": "A review of district\u2019s approved work plans and budgets revealed that Kalangala district", "page": 5, "level": 2}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "such as employee costs and transfers to other units (sub-counties, schools and health", "metadata": {"headings": [{"headings_0": {"content": "availed by the end of the financial year. The total expenditure for the year was UGX.15.19Bn out of which UGX.10.27Bn 1 was spent on non-service delivery activities,", "page": 5, "level": 4}}, {"headings_1": {"content": "A review of district\u2019s approved work plans and budgets revealed that Kalangala district", "page": 5, "level": 2}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "centres), implying that only UGX.4.92Bn was available for direct implementation of", "metadata": {"headings": [{"headings_0": {"content": "centres), implying that only UGX.4.92Bn was available for direct implementation of", "page": 5, "level": 2}}, {"headings_1": {"content": "availed by the end of the financial year. The total expenditure for the year was UGX.15.19Bn out of which UGX.10.27Bn 1 was spent on non-service delivery activities,", "page": 5, "level": 4}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "service delivery outputs. \nThe UGX.4.92Bn that remained was applied for the implementation of one hundred", "metadata": {"headings": [{"headings_0": {"content": "centres), implying that only UGX.4.92Bn was available for direct implementation of", "page": 5, "level": 2}}, {"headings_1": {"content": "availed by the end of the financial year. The total expenditure for the year was UGX.15.19Bn out of which UGX.10.27Bn 1 was spent on non-service delivery activities,", "page": 5, "level": 4}}, [{"headings_0": {"content": "centres), implying that only UGX.4.92Bn was available for direct implementation of", "page": 5, "level": 2}}, {"headings_1": {"content": "availed by the end of the financial year. The total expenditure for the year was UGX.15.19Bn out of which UGX.10.27Bn 1 was spent on non-service delivery activities,", "page": 5, "level": 4}}]], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "and twenty (120) outputs from which I sampled thirty- seven (37) outputs with a", "metadata": {"headings": [{"headings_0": {"content": "and twenty (120) outputs from which I sampled thirty- seven (37) outputs with a", "page": 5, "level": 2}}, {"headings_1": {"content": "centres), implying that only UGX.4.92Bn was available for direct implementation of", "page": 5, "level": 2}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "budget of UGX.11.66Bn and expenditure of UGX.3.93Bn representing 80% of the total resources spent on implementation of activities as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "and twenty (120) outputs from which I sampled thirty- seven (37) outputs with a", "page": 5, "level": 2}}, {"headings_1": {"content": "centres), implying that only UGX.4.92Bn was available for direct implementation of", "page": 5, "level": 2}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**Monetary Value (UGX.) Bn**", null, null, null, "**Number of outputs**", null, null], ["**Total Exp**", "**Amount spent direct service delivery** **on**", "**Total exp. audited**", "**% audited**", "**Number of direct service delivery outputs**", "**No. outputs sampled for audit** **of**", "**%outputs audited**"], ["15.21", "4.92", "3.93", "80%", "120", "37", "31"]], "metadata": {"headings": [{"headings_0": {"content": "and twenty (120) outputs from which I sampled thirty- seven (37) outputs with a", "page": 5, "level": 2}}, {"headings_1": {"content": "centres), implying that only UGX.4.92Bn was available for direct implementation of", "page": 5, "level": 2}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "The Key outputs/ activities implemented by the Entity during the year were;", "metadata": {"headings": [{"headings_0": {"content": "and twenty (120) outputs from which I sampled thirty- seven (37) outputs with a", "page": 5, "level": 2}}, {"headings_1": {"content": "centres), implying that only UGX.4.92Bn was available for direct implementation of", "page": 5, "level": 2}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "098301 Districts Wetland Planning , Regulation and Promotion", "698,000", "0.02"], ["2", "138172 Administrative Capital", "3,054,604", "0.08"], ["3", "098101 Operation of the District Water Office", "3,546,198", "0.09"], ["4", "148201 Management of Internal Audit Office", "5,134,140", "0.13"], ["5", "018212 District Production Management Services", "6,492,000", "0.17"], ["6", "078181 Latrine construction and rehabilitation", "8,000,000", "0.20"], ["7", "018282 Slaughter slab construction", "9,519,626", "0.24"], ["8", "138102 Human Resource Management Services", "15,710,169", "0.40"], ["9", "138203 LG staff recruitment services", "18,625,000", "0.47"], ["10", "078401 Monitoring and Supervision of Primary and Secondary Education", "28,700,000", "0.73"], ["11", "088155 Standard Pit Latrine Construction (LLS.)", "29,999,525", "0.76"], ["12", "078402 Monitoring and Supervision Secondary Education", "32,189,000", "0.82"], ["13", "138202 LG procurement management services", "32,490,168", "0.83"], ["14", "078180 Classroom construction and rehabilitation", "32,715,000", "0.83"], ["15", "098180 Construction of public latrines in RGCs", "37,284,999", "0.95"], ["16", "148101 LG Financial Management services", "43,336,000", "1.10"], ["17", "138206 LG Political and executive oversight", "45,090,000", "1.15"]], "metadata": {"headings": [{"headings_0": {"content": "and twenty (120) outputs from which I sampled thirty- seven (37) outputs with a", "page": 5, "level": 2}}, {"headings_1": {"content": "centres), implying that only UGX.4.92Bn was available for direct implementation of", "page": 5, "level": 2}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["SN", "Key Out-put/activities", "Amount Spent (UGX)", "% of amount spent to total of expenditure for key items implemented"], "type": "table"}}, {"content": [["18", "018275 Non Standard Service Delivery Capital", "55,803,061", "1.42"], ["19", "138101 Operation of the Administration Department", "71,994,140", "1.83"], ["20", "078282 Teacher house construction", "89,728,097", "2.29"], ["21", "138201 LG Council Administration services", "117,477,000", "2.99"], ["22", "078301 Tertiary Education Services", "180,068,511", "4.59"], ["23", "098184 Construction of piped water supply system", "224,138,147", "5.71"], ["24", "018101 Extension Worker Services", "247,449,750", "6.30"], ["25", "088106 District healthcare management services", "266,022,300", "6.78"], ["26", "048159 District and Community Access Roads Maintenance", "549,966,300", "14.01"], ["27", "088183 OPD and other ward Construction and Rehabilitation", "683,551,718", "17.41"], ["28", "078280 Secondary School Construction and Rehabilitation", "1,087,240,595", "27.69"], ["**Total**", null, "**3,926,024,048**", "**100**"]], "metadata": {"headings": [{"headings_0": {"content": "and twenty (120) outputs from which I sampled thirty- seven (37) outputs with a", "page": 5, "level": 2}}, {"headings_1": {"content": "centres), implying that only UGX.4.92Bn was available for direct implementation of", "page": 5, "level": 2}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["SN", "Key Out-put/activities", "Amount Spent (UGX)", "% of amount spent to total of expenditure for key items implemented"], "type": "table"}}, {"content": "The outbreak of the Covid Pandemic affected the implementation of the 2019/20 budget for a number of entities especially implementation of activities in the last half", "metadata": {"headings": [{"headings_0": {"content": "and twenty (120) outputs from which I sampled thirty- seven (37) outputs with a", "page": 5, "level": 2}}, {"headings_1": {"content": "centres), implying that only UGX.4.92Bn was available for direct implementation of", "page": 5, "level": 2}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "of the financial year. A number of activities were not implemented as a result of", "metadata": {"headings": [{"headings_0": {"content": "of the financial year. A number of activities were not implemented as a result of", "page": 6, "level": 2}}, {"headings_1": {"content": "and twenty (120) outputs from which I sampled thirty- seven (37) outputs with a", "page": 5, "level": 2}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "budget cuts and the lock down measures instituted to control the spread of the pandemic.", "metadata": {"headings": [{"headings_0": {"content": "of the financial year. A number of activities were not implemented as a result of", "page": 6, "level": 2}}, {"headings_1": {"content": "and twenty (120) outputs from which I sampled thirty- seven (37) outputs with a", "page": 5, "level": 2}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "My review of the performance of the budget for the entity for the financial year", "metadata": {"headings": [{"headings_0": {"content": "My review of the performance of the budget for the entity for the financial year", "page": 6, "level": 2}}, {"headings_1": {"content": "of the financial year. A number of activities were not implemented as a result of", "page": 6, "level": 2}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "2019/20 revealed the following:", "metadata": {"headings": [{"headings_0": {"content": "My review of the performance of the budget for the entity for the financial year", "page": 6, "level": 2}}, {"headings_1": {"content": "of the financial year. A number of activities were not implemented as a result of", "page": 6, "level": 2}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["1", "**Implementation of the Strategic Plan** Government has been implementing the NDP II, which end at the end of financial year 2019/2020. In line with the NDP, Kalangala district administration developed and had its strategic plan approved for the period 2015-2020, this plan set out both the long term and short term targets to be achieved. current audit year was the last year of implementation of the strategic plan, and it is anticipated that all the projected targets would have been accomplished. noted that at the time of audit (June 2019/20), out of 21 strategic targets, the district had fully achieved five (05) targets, partially attained three (03) targets, while thirteen (13) targets were not attained at all, as shown in the table below; details in **Appendix i; The extent of achievement of 2015/16-2019/2020 strategic plan** **by 2019/2020** **SN. Level of performance by** the end of 2019/2020** I 1 2 3 Fully implemented Not implemented Partially implemented **Grand Total Source: OAG analysis** **No of strategic goals/ objectives** 5 13 3 **21** **% of total number of strategic objective** **s** 24% 62% 14% **100%** The", "advised the Accounting Officer to roll over the incomplete and un- implemented projects to the next development plan. I"]], "metadata": {"headings": [{"headings_0": {"content": "My review of the performance of the budget for the entity for the financial year", "page": 6, "level": 2}}, {"headings_1": {"content": "of the financial year. A number of activities were not implemented as a result of", "page": 6, "level": 2}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["The targets that were not achieved were; \uf0b7 Distribution of One thousand (1000) new Agriculture technologies \uf0b7 Construction of one Fish handling facility \uf0b7 Acquisition of one piece of Land for fish facility \uf0b7 Establishment of seven hundred and twenty (720) Fish cage farming facilities \uf0b7 Improvement construction of incinerators. in sanitation at thirteen (13) landing sites through the latrines, waste pits and \uf0b7 Procurement of two (2) Fibre boats and outboard engines \uf0b7 Procurement of five hundred (500) Tsetse traps While those that were partially achieved were; \uf0b7 Renovation of three (3) Classrooms renovated \uf0b7 Construction of four (4) public latrines in RGCs \uf0b7 Establishment of two (2) Secondary schools in the District established. The Accounting officer explained that most of the incomplete outputs were supposed to be funded by Icelandic Development Agency (ICEADA) which was not realized because the donor ceased funding of District projects. He further explained that the second seed school will be constructed in the financial year 2020/2021.", ""], ["**Revenue Performance** **2.1 Local Revenue (LR) Performance** I reviewed the approved Local revenue estimates for the financial year 2019/2020 and noted that the District budgeted to collect UGX.1,276,413,000 during the year but collected UGX.551,040,121 representing (43%) performance. The shortfalls in Local Revenue collections of UGX.725,372,879 (57%) were recorded in Local Service Tax, Land Fees and Application Fees. Revenue shortfalls affected the implementation of planned activities. **Appendix ii** refers. The shortfalls in Local Revenue collections were recorded in the revenue sources shown in the table below; **Table Showing performance of revenue transfers from other government agencies** 2 **Budgeted revenue (000)** **Actual revenue /warran** **ts** (000)** **Variance (000)** **%age varianc e** 13,000 2,511 10,489 255,730 1,787,08 77,022 16,017 300 15,717 76,702 30,661 46,040 **S/N** **Revenue Source** 1 2 3 4 5 6 7 8 9 Advertisements Animal related Levies Application Fees Business licenses Inspection Fees Local Hotel Tax Local Services Tax Market /Gate Charges 100,000 1,9705 80,295 Land Fees 7,000 822 6,178 17,805 3,874 13,930 65,965 79,668 13,704 12,400 3,073 9,327 - 10 Miscellaneous 0 81 30 98 60 80 88 78 -21 75 100", "noted the response and advised the Accounting Officer to revise Local revenue budgets with approval of council to reflect such unforeseen circumstances. I"]], "metadata": {"headings": [{"headings_0": {"content": "My review of the performance of the budget for the entity for the financial year", "page": 6, "level": 2}}, {"headings_1": {"content": "of the financial year. A number of activities were not implemented as a result of", "page": 6, "level": 2}}], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["17 number renew Mugoye led to under such sittings. by 11 12 13 14 15 16 18 19 The Revenue The", "receipts/incom e", "120,000", "", "120,000", "", "the not and not", ""], [null, "Other Fees and Charges", "43,917", "2,0745", "23,171", "53", null, null], [null, "Other licenses", "4,450", "867", "3,583", "81", null, null]], "metadata": {"headings": [{"headings_0": {"content": "My review of the performance of the budget for the entity for the financial year", "page": 6, "level": 2}}, {"headings_1": {"content": "of the financial year. A number of activities were not implemented as a result of", "page": 6, "level": 2}}], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_3", "column_5", "column_7", "column_9", "column_10", "column_11"], "type": "table"}}, {"content": [["17 number renew Mugoye led to under such sittings. by 11 12 13 14 15 16 18 19 The Revenue The", "receipts/incom e", "120,000", "", "120,000", "", "the not and not", ""], [null, "Other Fees and Charges", "43,917", "2,0745", "23,171", "53", null, null], [null, "Other licenses", "4,450", "867", "3,583", "81", null, null], [null, "Park Fees", "440,860", "200,892", "239,967", "54", null, null], [null, "Property Fees", "10,500", "3,015", "7,484", "71", null, null], [null, "Registration", "600", "861", "- 261", "-44", null, null], [null, "Registration of Businesses", "4,000", "1,632", "2,368", "59", null, null], [null, "Rent & rates", "9,467", "3,700", "5,767", "61", null, null], [null, "Sale of /Assets", "-", "0", "-", "0", null, null], [null, "Sale of non- produced assets", "78,000", "0", "78,000", "100", null, null], [null, "**Total**", "**1,276,413**", "**551,040**", "**725,373**", "**0**", null, null], [null, "**Financial Statements** Accounting Officer attributed the shortfall to; a reduction in the of companies advertising on billboards while others did not their contracts specifically in Kalangala Town Council and sub county; and the effect of the Covd-19 lock down which loss of revenue since many activities as well as the staff were lock down. In addition, the disposal process was not by the end of the financial year. shortfalls affected the implementation of planned activities Community Projects, Environmental activities and Council Accounting Officer explained that shortfall was mainly caused caused by the Covid \u2013 19 lock down.", null, null, null, null, null, null], ["**2.2 Performance of GoU receipts- (Transfers received from** **the Consolidated Fund)** The District budgeted to receive UGX.12,590,888,000 as grants from was warranted/received, representing 101% performance. All budgeted revenue from the Treasury was received. the Treasury. However,UGX.12,769,033,276", null, null, null, null, null, null, "commended the Accounting Officer for the good revenue performance. I"], ["**2.3 Transfers from other Government Units/Other** **Government Transfers** The entity budgeted to receive UGX.1,046,390,000 as transfers from other Government Units. However, only UGX.330,759,332 (32%) was received as shown in the table below. **Table Showing performance of revenue transfers from other** **government agencies** **Variances** (UGX) Bn** **Funding gap in percentage** **Budgeted revenue (UGX) Bn** **Revenue sources** **N o .** 1 **Road** **Fund** 2 **YLP** 3 **UWEP** 0.75 0.30 0 0.42 0.30 0 56 100 0 **Total Receipts (UGX)** **\u201d000\u201d** 0.33 0 0", null, null, null, null, null, null, "noted the response and advised the Accounting Officer to engage MoFPED and have the unimplemented activities rolled over for implementation in the subsequent periods. I"]], "metadata": {"headings": [{"headings_0": {"content": "My review of the performance of the budget for the entity for the financial year", "page": 6, "level": 2}}, {"headings_1": {"content": "of the financial year. A number of activities were not implemented as a result of", "page": 6, "level": 2}}], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_3", "column_5", "column_7", "column_9", "column_10", "column_11"], "type": "table"}}, {"content": "Source:", "metadata": {"headings": [{"headings_0": {"content": "Source:", "page": 8, "level": 6}}, {"headings_1": {"content": "My review of the performance of the budget for the entity for the financial year", "page": 6, "level": 2}}], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "completed as \nrestrictions", "metadata": {"headings": [{"headings_0": {"content": "Source:", "page": 8, "level": 6}}, {"headings_1": {"content": "My review of the performance of the budget for the entity for the financial year", "page": 6, "level": 2}}, [{"headings_0": {"content": "Source:", "page": 8, "level": 6}}, {"headings_1": {"content": "My review of the performance of the budget for the entity for the financial year", "page": 6, "level": 2}}]], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**Total Source:** Accounting Transfers from to under pandemic. The", "**1.05**", "**0.33**", "**0.42** 56%**", ""], [null, "**and** financial statements** Officer explained that under performance in other Government Units/Other Government was due from central government caused by Covid - 19", null, null, null], ["**2.4 Performance from External Financing** The District budgeted to receive UGX.7.74Bn as external/donor financing out of which only UGX.0.993Bn was received representing 62% performance. **Table** below refers. **Showing performance of External Funding** **Budgete** **d** revenue (UGX)Bn** 1.60 **Actual revenue/w arrants (UGX)Bn** **Varianc** **es** (UGX)** **Bn** 0.99 0.61 **Funding gap in %** **Revenue sources** Global Fund for HIV, TB & Malaria GAVI Iceland International Development Agency (ICEIDA) United Nations Expanded Programme on Immunisation **Total** 0.15 5.81 0 0 0 5.81 0.18 0 0.18 38 0 100 100 fail to comply with the Accounting Officer explained that donors agree to funds the District but subsequently funding agreement. **Source: Financial statement** **7.74 0.99 6.6** **N o** 1 2 3 4 4 The", null, null, null, "advised the Accounting officer to engage external funders and ensure that funds are released as per the funding agreement. I"], ["**2.5 Absorption of funds** Out of the year of UGX.15,207,905,310, UGX.15,191,232,929 (99.9%) was spent by the entity resulting in an unspent balance of UGX.16,672,390 (0.1%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. total receipts for the financial absorption of released funds results in non-implementation of planned activities and negates the purpose for which funds were disbursed. Accounting Officer attributed the un-absorption to unpaid salaries due to disciplinary measures on staff who abandoned their stations and death of staff. 5 Under The", null, null, null, "advised the Accounting Officer to ensure warranted funds are utilized in the year of appropriation to improve service delivery. I"], ["**Off-budget receipts** Section 36(6), 43 and 44(20) of the PFMA 2015, require all the public resources including external financing to be paid into the consolidated fund and once deposited shall form part of the consolidated fund and shall be availed through the Appropriations Act. Paragraph 24.6.2 of the Treasury Instructions 2017 further requires an Accounting Officer to ensure that all planned development partner disbursements under his or her vote are included in the vote budget estimates, i.e. appropriated by 6", null, null, null, "commended Accounting Officer for ensuring compliance with the law. I"]], "metadata": {"headings": [{"headings_0": {"content": "Source:", "page": 8, "level": 6}}, {"headings_1": {"content": "My review of the performance of the budget for the entity for the financial year", "page": 6, "level": 2}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_2", "column_4", "column_6", "column_10"], "type": "table"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 9, "level": 6}}, {"headings_1": {"content": "Source:", "page": 8, "level": 6}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "release", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 9, "level": 6}}, {"headings_1": {"content": "Source:", "page": 8, "level": 6}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["Parliament. I noted that the district did not receive off-budget financing.", ""], ["**Quantification of outputs/activities** Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. 7 of the forty-seven (37) outputs with a total of Ninety-one (89) activities and expenditure of UGX.3.93Bn sampled for assessment I reviewed the extent of quantification of outputs and activities **(Appendix i refers)** and noted the following; \uf0b7 Twenty- one (21) outputs with a total of Forty-one (41) activities and expenditure worth UGX 2.61Bn were fully quantified. \uf0b7 None of the outputs and activities was insufficiently quantified. \uf0b7 Seventeen (16) outputs with a total of Forty-nine (48) activities and expenditure worth UGX 1.32Bn were not quantified at all. That is, all the activities within these outputs were not clearly quantified to enable assessment of performance. summary of extent of quantification and amounts spent in the **Table** below. **Table showing Extent of Quantification by activities** **Cate** **gory** **of** **outp** uts** **Total no of activi** **ties** in the outpu ts** **No. of Fully Quan tified activi ties** **No of activi ties not fully quant ified** **% prop ortio n to total expe nditu re** **%** of tota l out- puts sam pled** **Exp endi ture UGX Bn** **% of quant ificati on of activi ties per categ ory of outpu t** 21 57 2.61 66 41 21 20 51 **No** **.** of ou tp ut s sa** **ed** **m** Fully quanti fied Insuffi ciently quanti fied output s[2] 0 0 0 0 0 0 0 0 16 43 1.32 34 48 0 48 100 **pl** Outpu Out See", "that advise that Accounting Officer to ensure all outputs and activities are always quantified at of budgeting. the time I"]], "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 9, "level": 6}}, {"headings_1": {"content": "Source:", "page": 8, "level": 6}}], "page": 10, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_11"], "type": "table"}}, {"content": [["TTTts[ 3] not quanti fied **Total 37 100 3.93 Source: OAG analysis** **100 89 21 68** observed that in cases where outputs were either not quantified at all, management reported performance ways such as the payment of salaries and pensioners without specifying number/quantities achieved. to plan and report on the quality/quantity implemented renders it difficult to establish the individual activity costs for each planned output effective accountability when funds are subsequently without clearly and fully quantified outputs, I ascertain the level of achievement of these outputs funds appropriated by Parliament and released were intended objectives achieved. anomaly. Accounting Officer is yet to provide an explanation I Failure Further, The", "**24** in could and for", "or of not the the", ""], ["**Implementation of Quantified outputs** I assessed the implementation of Twenty \u2013 one (21) out puts that were fully quantified with a total of forty - two (41) activities worth UGX. 2.61Bn and noted the following: 8 Six (6) outputs with a total of thirteen (13) activities worth UGX.1.17Bn were fully implemented. The entity implemented all the thirteen (13) activities (100%) within these outputs. \uf0b7 Nine (9) outputs with a total of Twenty - two (22) activities worth UGX.1.43Bn were partially implemented. Out of the Twenty \u2013 two (22) activities, fourteen (14) activities within these outputs was fully implemented, three (3) activities were not implemented all while five (5) activities were partially implemented. \uf0b7 Six (6) outputs with a total of Six (6) activities worth UGX.0.008Bn were not implemented at all. That is the entity did implement any of the Six (6) activities (0%) within the outputs. to **Table 2** for summary of extent of implementation and amounts spent. **Table 2 Showing level of implementation of Fully Quantified outputs** **Activity details-Analysis** **Exp end itur e UG X** **Bn** **% pro por tion to tota l exp end itur e** **Tot al no of acti viti es** **No** of Fully impl eme nted activ ities** **No. Of parti ally impl eme nted activ ities** **No of acti viti es tha t wer e not imp** **Exten t of imple ment ation of activi ties per categ ory** **e m e n ta ti o** **s** **p** **i m** **Summary of Performance by** **Output** **Category** of output** **% of of** **N o** **o** \uf0b7 **ut** **ut pl** Refer", null, null, "advise that Accounting Officer to ensure all planned outputs and activities are fully implemented. that I"]], "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 9, "level": 6}}, {"headings_1": {"content": "Source:", "page": 8, "level": 6}}], "page": 11, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_6", "column_8", "column_9"], "type": "table"}}, {"content": [["TTTts[ 3] not quanti fied **Total 37 100 3.93 Source: OAG analysis** **100 89 21 68** observed that in cases where outputs were either not quantified at all, management reported performance ways such as the payment of salaries and pensioners without specifying number/quantities achieved. to plan and report on the quality/quantity implemented renders it difficult to establish the individual activity costs for each planned output effective accountability when funds are subsequently without clearly and fully quantified outputs, I ascertain the level of achievement of these outputs funds appropriated by Parliament and released were intended objectives achieved. anomaly. Accounting Officer is yet to provide an explanation I Failure Further, The", "**24** in could and for", "or of not the the", ""], ["**Implementation of Quantified outputs** I assessed the implementation of Twenty \u2013 one (21) out puts that were fully quantified with a total of forty - two (41) activities worth UGX. 2.61Bn and noted the following: 8 Six (6) outputs with a total of thirteen (13) activities worth UGX.1.17Bn were fully implemented. The entity implemented all the thirteen (13) activities (100%) within these outputs. \uf0b7 Nine (9) outputs with a total of Twenty - two (22) activities worth UGX.1.43Bn were partially implemented. Out of the Twenty \u2013 two (22) activities, fourteen (14) activities within these outputs was fully implemented, three (3) activities were not implemented all while five (5) activities were partially implemented. \uf0b7 Six (6) outputs with a total of Six (6) activities worth UGX.0.008Bn were not implemented at all. That is the entity did implement any of the Six (6) activities (0%) within the outputs. to **Table 2** for summary of extent of implementation and amounts spent. **Table 2 Showing level of implementation of Fully Quantified outputs** **Activity details-Analysis** **Exp end itur e UG X** **Bn** **% pro por tion to tota l exp end itur e** **Tot al no of acti viti es** **No** of Fully impl eme nted activ ities** **No. Of parti ally impl eme nted activ ities** **No of acti viti es tha t wer e not imp** **Exten t of imple ment ation of activi ties per categ ory** **e m e n ta ti o** **s** **p** **i m** **Summary of Performance by** **Output** **Category** of output** **% of of** **N o** **o** \uf0b7 **ut** **ut pl** Refer", null, null, "advise that Accounting Officer to ensure all planned outputs and activities are fully implemented. that I"]], "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 9, "level": 6}}, {"headings_1": {"content": "Source:", "page": 8, "level": 6}}], "page": 11, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_6", "column_8", "column_9"], "type": "table"}}, {"content": "insufficiently generic among others \nof activities reasonableness which curtails spent. \nand whether spent", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 9, "level": 6}}, {"headings_1": {"content": "Source:", "page": 8, "level": 6}}, [{"headings_0": {"content": "Budget", "page": 9, "level": 6}}, {"headings_1": {"content": "Source:", "page": 8, "level": 6}}], [{"headings_0": {"content": "Budget", "page": 9, "level": 6}}, {"headings_1": {"content": "Source:", "page": 8, "level": 6}}]], "page": 11, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**100 41 27 3** 6 1.17 44.9 13 13 0 9 42 1.43 54.8 22 14 3 6 29 0.3 6 0 0 **n** 29 0.00 8 **2.6 08** **1 0 0** **2 1** **Source: OAG analysis** Fully implement ed outputs[1] Partially Implemen ted outputs[2] Outputs Not Implemen ted[3] **Total** of planned activities implies services to the beneficiary communities were not lwanga and example, the entity did not Construct kitchens at Bubeke, Lulamba, Busanga, Bunyama, Lwabaswa, Jaana, Sserinya and Bufumira, Bukasa, and Bukasa Primary Schools and sserwanga SSS among others. Non-implementation For", "**lem**", "**of**", "expected grounds Hope, Bukasa, Dunstan", ""], [null, "**ent**", "**outp**", null, null], [null, "**ed**", "**ut**", null, null], [null, "", null, null, null], [null, "0 100", null, null, null], [null, "5 63.6", null, null, null], [null, "", null, null, null], [null, "**11** 73.2** 6 19", null, null, null], [null, "that the expected attained. and play grounds Bridges for Hope, Kachanga, at Bukasa, Dunstan", null, null, null], ["**Preparation and submission of Monitoring plans and** **reports** Paragraph 58 of the Budget Execution Circular for 2019/20 requires the Accounting Officer to prepare and submit annual monitoring plans for government programs and or projects under his/her vote to the Office of the Prime Minister with a copy to Ministry of Finance, Ministry of Local Government and National Planning Authority for harmonization to ensure proper coordination to avoid duplication and fatigue. The Accounting Officers are also expected to submit quarterly monitoring reports to the Office of the Prime Minister with a copy to the Ministry of Finance for the attention of the director budget. to this I noted that; \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required. \uf0b7 The entity did not also submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. 9 Contrary", null, null, null, "await the outcome of the Accounting officer\u2019s actions. I"]], "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 9, "level": 6}}, {"headings_1": {"content": "Source:", "page": 8, "level": 6}}], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_7", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": "Kaganda, dormitories Bishop", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 9, "level": 6}}, {"headings_1": {"content": "Source:", "page": 8, "level": 6}}], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["This practice is not only in contravention to the circular instructions but also hinders efforts of timely monitoring of the implementation of the budget. failure to prepare and submit the annual monitoring plans and quarterly monitoring reports to the Office of the Prime Minister and MoFPED was attributed to the lack of a Local governments do not have a monitoring tool and monitoring report format framework which are catered for by the PBS which has monitoring plans, reports, Activities, Outputs, Targets (Quarterly and Annual), Indicators and location among others. Accounting Officer explained that in the next reporting document the district will distribute hard copies of the report to various stake holders in addition to the electronic report. The The", ""], ["**Submission of Quarterly Performance Reports** Paragraph 55 of the BEC for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. 10 noted that the District submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports as indicated in the table below\u2019 **Comparison of Actual and reported performance of** **quarterly performance reports** **Details** **Deadline** submission** **for** Quarter One 31/10/2019 **Actual date of submission** 26/12/2019 **Comment (submitted time/ delayed)** Delayed **in** 31/01/2020 26/02/2020 Delayed 30/04/2020 11/05/2020 Delayed 31/07/2020 13/10/2020 Delayed **Source: OAG analysis** Quarter Two Quarter Three Quarter Four **N o** 1 2 3 4 to submit performance reports in time not only contravenes the budget circular instructions, but it also affects the timely evaluation of performance. Accounting Officer is yet to respond to the observation I Failure The", "advised that Accounting Officer to ensure that performance reports are submitted in time. I"]], "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 9, "level": 6}}, {"headings_1": {"content": "Source:", "page": 8, "level": 6}}], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_7"], "type": "table"}}, {"content": [["11", "**Accuracy of Performance reports submitted** Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. Works are completed Works are completed No variance Works are completed Works are completed No variance my review of the Annual Cumulative Performance Reports and physical inspections/verification of performance, I noted cases where the reported level of performance was inconsistent with the results of my verification as shown in **the table below.** **Activity details Level of** Variance** **performanc** **e reported** by entity** **Level of performanc e as verified by audit team** Works are on going Completion of seed School at Kachanga Works are on going No variance Works are completed Works are completed Construction of No variance Teachers houses and latrines at the following schools: Sserwanga Lwanga sss, Kibanga, and Kachanga. construction Teachers houses and latrines. Rehabilitation of Kibbale Kasekulo Tuubi road **N** 1 2 3 4 From **o.**", "commended the Accounting Officer for ensuring that the Annual cumulative performance reports is consistent with the physical/ actual performance. I"]], "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 9, "level": 6}}, {"headings_1": {"content": "Source:", "page": 8, "level": 6}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["This practice is not only in contravention to the circular instructions but also hinders efforts of timely monitoring of the implementation of the budget. failure to prepare and submit the annual monitoring plans and quarterly monitoring reports to the Office of the Prime Minister and MoFPED was attributed to the lack of a Local governments do not have a monitoring tool and monitoring report format framework which are catered for by the PBS which has monitoring plans, reports, Activities, Outputs, Targets (Quarterly and Annual), Indicators and location among others. Accounting Officer explained that in the next reporting document the district will distribute hard copies of the report to various stake holders in addition to the electronic report. The The", "None", ""], "type": "table"}}, {"content": "2.0 Management of Covid-19 interventions", "metadata": {"headings": [{"headings_0": {"content": "2.0 Management of Covid-19 interventions", "page": 14, "level": 5}}, {"headings_1": {"content": "Budget", "page": 9, "level": 6}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Government of Uganda instituted a number of interventions to respond to the Covid", "metadata": {"headings": [{"headings_0": {"content": "Government of Uganda instituted a number of interventions to respond to the Covid", "page": 14, "level": 2}}, {"headings_1": {"content": "2.0 Management of Covid-19 interventions", "page": 14, "level": 5}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "19 outbreak. Key among these included supplementary funding to enable the entities", "metadata": {"headings": [{"headings_0": {"content": "Government of Uganda instituted a number of interventions to respond to the Covid", "page": 14, "level": 2}}, {"headings_1": {"content": "2.0 Management of Covid-19 interventions", "page": 14, "level": 5}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "there was accurate reporting among others. Based on the work performed I noted the", "metadata": {"headings": [{"headings_0": {"content": "there was accurate reporting among others. Based on the work performed I noted the", "page": 15, "level": 2}}, {"headings_1": {"content": "Government of Uganda instituted a number of interventions to respond to the Covid", "page": 14, "level": 2}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "there was accurate reporting among others. Based on the work performed I noted the", "page": 15, "level": 2}}, {"headings_1": {"content": "Government of Uganda instituted a number of interventions to respond to the Covid", "page": 14, "level": 2}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1 2.1.1**", "**Receipts** During the year under received UGX.165,530,299 towards COVID \u2013 19 pandemic responses. Table below refers. review, the District **Amount (UGX)** **showing funds received from treasury and donors** **No.** **1** 1.1 1.2 **2** 2.1 165,530,299 0 **165,530,299** 0 **Details/Source** Receipts from Treasury** Supplementary budget allocation Contingencies fund allocation **Sub Total** **Donations** Receipts from International donor Organizations -Cash Receipts from International donor Organizations -Non-cash Receipts from Local donations -Cash Receipts from Local donations-Non Cash **Sub Total** Total Receipts** 0 Not monetized **0 165,530,299** 2.3 2.4 2.2 0 **Source: OAG analysis** **Banking of all cash receipts** I observed that the District did not receive cash donations thus there was no non-compliance with Paragraph 10.19.2 of the TIs, 2017. **Receipts and utilization of funds a)** **Table** **b)**", ""], ["**1.1**", "**Absorption and utilization of funds** Out of the total receipts of UGX 165,530,299 the entity absorbed UGX 165,530,299 representing absorption level of 100% as shown in the table below: **Table showing absorption of funds received** **No. Item Amount** **received** (UGX)** **Amount spent (UGX)** **Variance Percent** **age** (%) absorb ed** Covid-19 165,530,299 165,530,299 0 100% Funds 1 **Total 165,530,299 165,530,299** 0 **100% Source: OAG analysis**", "commended the Accounting for ensuring that all funds are absorbed. officer I"], ["**1.2**", "**Preparation and approval of work plans** Paragraph 23 of the Budget Execution Circular 2019/20 requires that all supplementary budget requests must be supported by a realistic work plan and budget. I noted that the entity prepared and approved work plans for the use of funds received.", "commended Accounting adhering to the guidelines. Officer the for I"], ["**1.3**", "**Accountability of funds** Paragraph 10.10.1 of the Treasury Instructions, 2017 requires that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents I reviewed expenditure records availed and noted the following; \uf0b7 All funds were accounted for at the time of completing the audit", "commended the Accounting officer for ensuring the all the funds were accounted for. I"]], "metadata": {"headings": [{"headings_0": {"content": "there was accurate reporting among others. Based on the work performed I noted the", "page": 15, "level": 2}}, {"headings_1": {"content": "Government of Uganda instituted a number of interventions to respond to the Covid", "page": 14, "level": 2}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_12"], "type": "table"}}, {"content": "- Accountabilities for all the funds were not doubtful.\n- No Accountabilities for the funds were forged.", "metadata": {"headings": [{"headings_0": {"content": "there was accurate reporting among others. Based on the work performed I noted the", "page": 15, "level": 2}}, {"headings_1": {"content": "Government of Uganda instituted a number of interventions to respond to the Covid", "page": 14, "level": 2}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "list"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 16, "level": 5}}, {"headings_1": {"content": "there was accurate reporting among others. Based on the work performed I noted the", "page": 15, "level": 2}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the", "metadata": {"headings": [{"headings_0": {"content": "In addition to the matters raised above, I consider it necessary to communicate the", "page": 16, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 16, "level": 5}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "following matter other than those presented or disclosed in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "In addition to the matters raised above, I consider it necessary to communicate the", "page": 16, "level": 2}}, {"headings_1": {"content": "Other Matter", "page": 16, "level": 5}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "3.0 Understaffing", "metadata": {"headings": [{"headings_0": {"content": "3.0 Understaffing", "page": 16, "level": 5}}, {"headings_1": {"content": "In addition to the matters raised above, I consider it necessary to communicate the", "page": 16, "level": 2}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "A review of the District structure and establishment revealed that the District has an", "metadata": {"headings": [{"headings_0": {"content": "A review of the District structure and establishment revealed that the District has an", "page": 16, "level": 2}}, {"headings_1": {"content": "3.0 Understaffing", "page": 16, "level": 5}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "approved staffing structure of 583 (64%) out of 911 positions leaving 328 (36%) posts vacant as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "A review of the District structure and establishment revealed that the District has an", "page": 16, "level": 2}}, {"headings_1": {"content": "3.0 Understaffing", "page": 16, "level": 5}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "Deputy Chief Administrative Officer", "U1SE", "1", "0", "1"], ["2", "Principal Human Resource Office (Secretary DSC)", "U2", "1", "0", "1"], ["3", "Accountant", "U4", "1", "0", "1"], ["4", "Principal Internal Auditor", "U2", "1", "0", "1"], ["5", "Principal Agricultural Officer", "U2", "1", "0", "1"], ["6", "Principal Veterinary Officer", "U3", "1", "0", "1"], ["7", "Principal Entomologist", "U2", "1", "0", "1"], ["8", "District Commercial Officer", "U1E", "1", "0", "1"], ["", "**Total**", "", "**8**", "**0**", "**8**"]], "metadata": {"headings": [{"headings_0": {"content": "A review of the District structure and establishment revealed that the District has an", "page": 16, "level": 2}}, {"headings_1": {"content": "3.0 Understaffing", "page": 16, "level": 5}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["S/N", "Post Title", "Salary Scale", "No. of approved Posts", "No. of filled posts", "No. of vacant posts"], "type": "table"}}, {"content": "It was further observed that there are 8 notable critical positions that are required to", "metadata": {"headings": [{"headings_0": {"content": "It was further observed that there are 8 notable critical positions that are required to", "page": 16, "level": 2}}, {"headings_1": {"content": "A review of the District structure and establishment revealed that the District has an", "page": 16, "level": 2}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "be filled urgently.", "metadata": {"headings": [{"headings_0": {"content": "It was further observed that there are 8 notable critical positions that are required to", "page": 16, "level": 2}}, {"headings_1": {"content": "A review of the District structure and establishment revealed that the District has an", "page": 16, "level": 2}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Understaffing overstretches the available staff beyond their capacity, creates job-", "metadata": {"headings": [{"headings_0": {"content": "Understaffing overstretches the available staff beyond their capacity, creates job-", "page": 16, "level": 2}}, {"headings_1": {"content": "It was further observed that there are 8 notable critical positions that are required to", "page": 16, "level": 2}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "related stress to the fewer and negatively affects service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Understaffing overstretches the available staff beyond their capacity, creates job-", "page": 16, "level": 2}}, {"headings_1": {"content": "It was further observed that there are 8 notable critical positions that are required to", "page": 16, "level": 2}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting officer explained that the district has continued to budget for some of the positions such as in secondary and tertiary institutions but the District neither has control nor funds to fill the positions. He further explained that 34 positions were filled", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer explained that the district has continued to budget for some of the positions such as in secondary and tertiary institutions but the District neither has control nor funds to fill the positions. He further explained that 34 positions were filled", "page": 16, "level": 4}}, {"headings_1": {"content": "Understaffing overstretches the available staff beyond their capacity, creates job-", "page": 16, "level": 2}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer explained that the district has continued to budget for some of the positions such as in secondary and tertiary institutions but the District neither has control nor funds to fill the positions. He further explained that 34 positions were filled", "page": 16, "level": 4}}, {"headings_1": {"content": "Understaffing overstretches the available staff beyond their capacity, creates job-", "page": 16, "level": 2}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "I have nothing to report in this regard.", "page": 17, "level": 2}}, {"headings_1": {"content": "The Accounting officer explained that the district has continued to budget for some of the positions such as in secondary and tertiary institutions but the District neither has control nor funds to fill the positions. He further explained that 34 positions were filled", "page": 16, "level": 4}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Management\u2019s Responsibility for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "I have nothing to report in this regard.", "page": 17, "level": 2}}, {"headings_1": {"content": "The Accounting officer explained that the district has continued to budget for some of the positions such as in secondary and tertiary institutions but the District neither has control nor funds to fill the positions. He further explained that 34 positions were filled", "page": 16, "level": 4}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "metadata": {"headings": [{"headings_0": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 17, "level": 2}}, {"headings_1": {"content": "I have nothing to report in this regard.", "page": 17, "level": 2}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kamuli District Local Government.", "metadata": {"headings": [{"headings_0": {"content": "Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kamuli District Local Government.", "page": 17, "level": 4}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 17, "level": 2}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the LGFAM, 2007 and the PFMA, 2015 and for such", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the LGFAM, 2007 and the PFMA, 2015 and for such", "page": 17, "level": 4}}, {"headings_1": {"content": "Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kamuli District Local Government.", "page": 17, "level": 4}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the LGFAM, 2007 and the PFMA, 2015 and for such", "page": 17, "level": 4}}, {"headings_1": {"content": "Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kamuli District Local Government.", "page": 17, "level": 4}}, [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the LGFAM, 2007 and the PFMA, 2015 and for such", "page": 17, "level": 4}}, {"headings_1": {"content": "Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kamuli District Local Government.", "page": 17, "level": 4}}]], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "the District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "the District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "page": 17, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the LGFAM, 2007 and the PFMA, 2015 and for such", "page": 17, "level": 4}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Auditor\u2019s Responsibility", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 17, "level": 5}}, {"headings_1": {"content": "the District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "page": 17, "level": 4}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 17, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 17, "level": 5}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "a whole are free from material misstatement, whether due to fraud or error, and to issue an", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 17, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 17, "level": 5}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 17, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 17, "level": 2}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 17, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 17, "level": 2}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "metadata": {"headings": [{"headings_0": {"content": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 17, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 17, "level": 2}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "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": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 17, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 17, "level": 2}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "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": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "page": 17, "level": 4}}, {"headings_1": {"content": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 17, "level": 2}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 17, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "page": 17, "level": 4}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 17, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "page": 17, "level": 4}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "metadata": {"headings": [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 17, "level": 2}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. \nrequired to draw attention in my auditor\u2019s report to the related disclosures in the financial", "metadata": {"headings": [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 17, "level": 2}}, [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 17, "level": 2}}]], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "metadata": {"headings": [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 18, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 17, "level": 2}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "are based on the audit evidence obtained up to the date of my auditor\u2019s report. However,", "metadata": {"headings": [{"headings_0": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 18, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 17, "level": 2}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "future events or conditions may cause the District to fail to deliver its mandate. \uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "future events or conditions may cause the District to fail to deliver its mandate. \uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 18, "level": 4}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 18, "level": 2}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant", "metadata": {"headings": [{"headings_0": {"content": "future events or conditions may cause the District to fail to deliver its mandate. \uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 18, "level": 4}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 18, "level": 2}}, [{"headings_0": {"content": "future events or conditions may cause the District to fail to deliver its mandate. \uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 18, "level": 4}}, {"headings_1": {"content": "statements or, if such disclosures are inadequate, to modify my opinion. My conclusions", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "deficiencies in internal control that I identify during my audit.", "metadata": {"headings": [{"headings_0": {"content": "deficiencies in internal control that I identify during my audit.", "page": 18, "level": 2}}, {"headings_1": {"content": "future events or conditions may cause the District to fail to deliver its mandate. \uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 18, "level": 4}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 18, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 18, "level": 2}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 18, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 18, "level": 2}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 18, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 18, "level": 2}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "were of most significance in the audit of the financial statements of the current period and", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 18, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 18, "level": 2}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "metadata": {"headings": [{"headings_0": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 18, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 18, "level": 2}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "law or regulation precludes public disclosure about the matter or when, in extremely rare", "metadata": {"headings": [{"headings_0": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 18, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 18, "level": 2}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "circumstances, I determine that a matter should not be communicated in my report because", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 18, "level": 2}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 18, "level": 2}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 18, "level": 2}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 18, "level": 2}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 18, "level": 5}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 18, "level": 2}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 18, "level": 5}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 18, "level": 2}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 18, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 18, "level": 5}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 18, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 18, "level": 5}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "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": 18, "level": 5}}, {"headings_1": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 18, "level": 2}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 18, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "are as follows;", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 18, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "- Acquired in compliance with Government vehicle acquisition guidelines;", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 18, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "list"}}, {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper", "page": 19, "level": 2}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 18, "level": 2}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "management;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper", "page": 19, "level": 2}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 18, "level": 2}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased", "page": 19, "level": 4}}, {"headings_1": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper", "page": 19, "level": 2}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "useful lives and reduced running costs; and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased", "page": 19, "level": 4}}, {"headings_1": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper", "page": 19, "level": 2}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased", "page": 19, "level": 4}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "accounted for. \nThe study took a scope of three financial years: 2017/18-2019/20. From the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased", "page": 19, "level": 4}}, [{"headings_0": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased", "page": 19, "level": 4}}]], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "procedures undertaken, I noted the following key observations;", "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 19, "level": 2}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["**4.1**", "A review of the 16 vehicles owned by the district revealed the following; It was noted that the district did not acquire any vehicle in the financial years under review and therefore was not required to comply with Circular Letter Ref; BDP/86/107/03 dated 15 th May 2019 from the Permanent Secretary and Secretary to the Treasury to all Accounting Officers regarding purchase of vehicles by all LGs during FY 2019/20. Kalangala Districts did not undertake a needs assessment required under Paragraph 8.6.2 of the Treasury Instructions (Tis), since there was no budget and funding for purchase of vehicles. **ACQUISITION OF MOTOR VEHICLES** **Funding** During the three (3) financial years: 2017/18-2019/20; Kalangala District did not budget for the acquisition of vehicles from government or project funding. Furthermore,", ""], ["**4.2**", "**guidelines** I noted that the District did not have a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. This affects the entity\u2019s ability to address its unique motor vehicle challenges which may not be envisaged in the standing Orders and Treasury Accounting Instructions. Failure to have a specific Vehicle Management Policy affects the District\u2019s ability to address its unique motor vehicle challenges which may not be envisaged in the standing Orders and Treasury Instructions. **Motor Vehicle Usage** 1.3.1 Existence of a fleet management policy and** The Accounting Officer explained that the district had embarked on formulating the policy on motor vehicle management and seek approval of council.", "advised the Accounting Officer to expedite the formulation and approval process of the fleet management policy so as to operationalize the policy. I"], ["**4.3**", "**Failure to maintain Fuel Registers** Section 16.3.1 of the Treasury Instructions, 2017 requires the Accounting Officer to put in place measures to eliminate theft, losses, wastage and misuse of vehicles. Furthermore,", "await the outcome of the Accounting officer\u2019s actions. I"]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 19, "level": 2}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["S/N.", "Key Observations", "Audit Recommendation/ Comment"], "type": "table"}}, {"content": [["", "Section 7(c) (F - i) of the public Service standing orders requires every Ministry, Department or Local Government to designate an officer to be in charge of transport matters, who shall among other duties, maintain a fuel register on any Government vehicle and carry out monthly fuel reconciliation exercises. I noted that whereas the District designated a Transport Officer responsible for transport matters, fuel registers were not maintained for all the motor vehicles held by the District. **Appendix** **iii (a)** refers. a result monthly fuel reconciliation exercises were also not to maintain undertaken. The Accounting officer acknowledged the observation and promised fuel reconcile consumption for fuel monthly as advised. registers and As", ""], ["**4.4**", "**Failure to maintain proper vehicle log books** A review of log books 15 vehicles held by the District revealed that none had been updated on a weekly basis with journeys made, fuel and maintenance costs duly certified by an authorizing Officer. **Appendix iii (b)** refers. was caused by management\u2019s failure to enforce compliance with the existing Public Service Standing Orders. The failure to maintain vehicle log books makes it difficult for management to track vehicle movements, fuel usage and vehicle maintenance expenditure. This in turn may lead to misuse of vehicles for unauthorized journeys or purposes. Accounting Officer explained that management had started the procurement process of the Log-Books for all the Government vehicles in the District. This The", "await the outcome of the Accounting officer\u2019s actions. I"], ["**4.5**", "**Absence of Annual Motor Vehicle Inspections** I noted from the review vehicle maintenance records for 15 vehicles (100%) of sampled that all the vehicles had not been inspected as shown in **Appendix iii(c).** Accounting Officer explained that management will include the annual inspection of vehicles budget in the integrated budget of the District. The", "await the outcome of the Accounting officer\u2019s actions. I"]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 19, "level": 2}}], "page": 20, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["S/N.", "Key Observations", "Audit Recommendation/ Comment"], "type": "table"}}, {"content": [["", "Section 7(c) (F - i) of the public Service standing orders requires every Ministry, Department or Local Government to designate an officer to be in charge of transport matters, who shall among other duties, maintain a fuel register on any Government vehicle and carry out monthly fuel reconciliation exercises. I noted that whereas the District designated a Transport Officer responsible for transport matters, fuel registers were not maintained for all the motor vehicles held by the District. **Appendix** **iii (a)** refers. a result monthly fuel reconciliation exercises were also not to maintain undertaken. The Accounting officer acknowledged the observation and promised fuel reconcile consumption for fuel monthly as advised. registers and As", ""], ["**4.4**", "**Failure to maintain proper vehicle log books** A review of log books 15 vehicles held by the District revealed that none had been updated on a weekly basis with journeys made, fuel and maintenance costs duly certified by an authorizing Officer. **Appendix iii (b)** refers. was caused by management\u2019s failure to enforce compliance with the existing Public Service Standing Orders. The failure to maintain vehicle log books makes it difficult for management to track vehicle movements, fuel usage and vehicle maintenance expenditure. This in turn may lead to misuse of vehicles for unauthorized journeys or purposes. Accounting Officer explained that management had started the procurement process of the Log-Books for all the Government vehicles in the District. This The", "await the outcome of the Accounting officer\u2019s actions. I"], ["**4.5**", "**Absence of Annual Motor Vehicle Inspections** I noted from the review vehicle maintenance records for 15 vehicles (100%) of sampled that all the vehicles had not been inspected as shown in **Appendix iii(c).** Accounting Officer explained that management will include the annual inspection of vehicles budget in the integrated budget of the District. The", "await the outcome of the Accounting officer\u2019s actions. I"], ["**4.6**", "**Un-updated Asset Management Module** **Financial Management system** Paragraph 10.13.4 of the Treasury Instructions, 2017 requires all fixed assets acquisitions to be captured in the fixed assets module of the Government Computerized Financial Management Information System (GFMIS). **in the** I noted that 3 motor vehicles (100%) acquired at a cost of UGX.482,826,460 over the period under review were not posted onto the Asset Management module in the Integrated Financial Management system (IFMS) as at the end of the financial year 2019/2020. **Appendix iv** refers. This was attributed to management\u2019s failure to enforce compliance with asset management guidelines. Non-recording of the assets in the assets management", "await the outcome of the Accounting officer\u2019s actions. I"]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 19, "level": 2}}], "page": 20, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["S/N.", "Key Observations", "Audit Recommendation/ Comment"], "type": "table"}}, {"content": [["", "module in the IFMS, may lead to misstatement of assets recorded in the financial statements, and may cause challenges in reconciliation of the fixed assets register using system information. The Accounting officer explained that the manual Assets Register was being transferred to the Digital system to comply with the management guidelines.", ""], ["**4.7**", "**Support to Entity Service Delivery** A review of the vehicle allocation to key service centers in the district revealed that all 13 departments were not adequately allocated vehicles. **Appendix v** refers. allocation of vehicles to the above district departments/units affected the supervision and monitoring efforts of those department/units, thus affecting the level of service delivery to health and educational supervisions, audit of lower local governments among other field visits by departments. in regard Accounting officer explained that management was going to make special requests to the MDA\u2019s and other donors for motor vehicles to ease the service delivery. Inadequate The", "await the outcome of the Accounting officer\u2019s actions. I"], ["**4.8**", "**Vehicle Maintenance** 1.3.2 Maintenance of Motor Vehicle Service Analysis** **Records** A review of repair and maintenance records indicated that the repair and service analysis register for fifteen (15) vehicles had no service analysis records. I further observed that the Transport Officer did not maintain a service chart for all the 16 vehicles. Details are in **Appendix vi.** This was caused by the failure by management to enforce compliance with Fleet Management guidelines and policies. Failure to keep track of vehicle service using the service chart may cause delayed servicing, which in turn could lead to fast ageing of vehicles and high vehicle maintenance and replacement costs. The Accounting Officer explained that The Transport Officer in conjunction with District Engineer\u2019s Office will ensure that records regarding services, maintenance and general repairs are well maintained.", "await the outcome of the Accounting officer\u2019s actions. I"]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 19, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 19, "level": 2}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["S/N.", "Key Observations", "Audit Recommendation/ Comment"], "type": "table"}}, {"content": "5.1 Kalangala Health Centre IV 5.1.1 Lack of adequate medical equipment at the Kalangala and Bukasa Health Centre IVs", "metadata": {"headings": [{"headings_0": {"content": "5.1 Kalangala Health Centre IV 5.1.1 Lack of adequate medical equipment at the Kalangala and Bukasa Health Centre IVs", "page": 22, "level": 5}}, {"headings_1": {"content": "procedures undertaken, I noted the following key observations;", "page": 19, "level": 2}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "metadata": {"headings": [{"headings_0": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 22, "level": 2}}, {"headings_1": {"content": "5.1 Kalangala Health Centre IV 5.1.1 Lack of adequate medical equipment at the Kalangala and Bukasa Health Centre IVs", "page": 22, "level": 5}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "2016 defines the appropriate functional equipment and tools required for handling normal delivery, resuscitation of new born, and emergency care and resuscitation of mothers.", "metadata": {"headings": [{"headings_0": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 22, "level": 2}}, {"headings_1": {"content": "5.1 Kalangala Health Centre IV 5.1.1 Lack of adequate medical equipment at the Kalangala and Bukasa Health Centre IVs", "page": 22, "level": 5}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I noted that Kalangala and Bukasa HC IVs lacked adequate medical equipment as", "metadata": {"headings": [{"headings_0": {"content": "I noted that Kalangala and Bukasa HC IVs lacked adequate medical equipment as", "page": 22, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 22, "level": 2}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "shown in the table below. \nTable showing status of medical equipment at Kalangala and Bukasa HC IVs", "metadata": {"headings": [{"headings_0": {"content": "I noted that Kalangala and Bukasa HC IVs lacked adequate medical equipment as", "page": 22, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 22, "level": 2}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "", "**Kalangala HC IV**", null, "**Bukasa HC IV**", null], ["**S/N**", "**Type of medical equipment**", "**Recommended no.**", "**Available no.**", "**Recommended no.**", "**Available no.**"], ["1", "Delivery Sets", "5", "4", "5", "5"], ["2", "Blood pressure machines[bp]", "5", "1", "5", "2"], ["3", "Doppler (hand held)", "1", "1", "1", "1"], ["4", "Fetoscopes", "10", "2", "10", "1"], ["5", "Episiotomy set", "2", "4", "2", "0"], ["6", "MVA sets (manual vacuum aspiration sets)", "2", "1", "2", "1"], ["7", "Ultra sound scan machine (basic) for obstetrics", "1", "1", "1", "0"], ["8", "Penguine sucker", "5", "3", "5", "3"], ["9", "Ambubag- Adult", "2", "1", "2", "0"], ["10", "Ambubag- Neonatal", "3", "1", "3", "1"], ["11", "Autoclave-Electric", "1", "1", "1", "0"], ["12", "Autoclave- Non electric", "1", "0", "1", "1"], ["13", "IUD set", "2", "1", "2", "0"], ["14", "Implant removal set", "2", "0", "2", "0"], ["14", "Implant removal set", "2", "0", "2", "0"], ["", "**Total**", "**42**", "**21**", "**42**", "**15**"]], "metadata": {"headings": [{"headings_0": {"content": "I noted that Kalangala and Bukasa HC IVs lacked adequate medical equipment as", "page": 22, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 22, "level": 2}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Source: OAG analysis \nConsequently, the health facility was not able to provide adequate screening and diagnostic services to the patients. \nThe Accounting officer explained that based on Results based financing program the", "metadata": {"headings": [{"headings_0": {"content": "I noted that Kalangala and Bukasa HC IVs lacked adequate medical equipment as", "page": 22, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 22, "level": 2}}, [{"headings_0": {"content": "I noted that Kalangala and Bukasa HC IVs lacked adequate medical equipment as", "page": 22, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 22, "level": 2}}], [{"headings_0": {"content": "I noted that Kalangala and Bukasa HC IVs lacked adequate medical equipment as", "page": 22, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 22, "level": 2}}]], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "ministry requested the District to submit key equipment gaps and facilities in need of", "metadata": {"headings": [{"headings_0": {"content": "ministry requested the District to submit key equipment gaps and facilities in need of", "page": 22, "level": 2}}, {"headings_1": {"content": "I noted that Kalangala and Bukasa HC IVs lacked adequate medical equipment as", "page": 22, "level": 2}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Table showing data on mothers\u2019 delivery in Kalangala and Bukasa HC IV", "metadata": {"headings": [{"headings_0": {"content": "ministry requested the District to submit key equipment gaps and facilities in need of", "page": 22, "level": 2}}, {"headings_1": {"content": "I noted that Kalangala and Bukasa HC IVs lacked adequate medical equipment as", "page": 22, "level": 2}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "Kalangala HC IV", "817", "492", "2", "38", "lack of capacity to handle complicated cases"], ["", "**Percentage**", "", "**60%**", "**0.2%**", "**4.7%**", ""], ["2", "Bukasa HC IV", "1023", "867", "2", "153", "lack of capacity to handle complicated cases"], ["", "**Percentage**", "", "**85%**", "**0.2%**", "**15.0%**", ""], ["", "**Grand total**", "**1840**", "**1360**", "**4**", "**191**", ""], ["", "**Percentage**", "", "**74%**", "**0.2%**", "**10%**", ""]], "metadata": {"headings": [{"headings_0": {"content": "ministry requested the District to submit key equipment gaps and facilities in need of", "page": 22, "level": 2}}, {"headings_1": {"content": "I noted that Kalangala and Bukasa HC IVs lacked adequate medical equipment as", "page": 22, "level": 2}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["SN.", "Name of facility", "Total admissions", "Normal deliveries", "Maternal death", "Mothers referred to other health units", "Reason for referral"], "type": "table"}}, {"content": "Source: OAG analysis", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG analysis", "page": 23, "level": 6}}, {"headings_1": {"content": "ministry requested the District to submit key equipment gaps and facilities in need of", "page": 22, "level": 2}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The Accounting officer explained that management requested for hardship allowance", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer explained that management requested for hardship allowance", "page": 23, "level": 2}}, {"headings_1": {"content": "Source: OAG analysis", "page": 23, "level": 6}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "from the ministry of health to solve the issue of maternal deaths", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer explained that management requested for hardship allowance", "page": 23, "level": 2}}, {"headings_1": {"content": "Source: OAG analysis", "page": 23, "level": 6}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I advise the Accounting Officer to follow up the request for hardship allowance from", "metadata": {"headings": [{"headings_0": {"content": "I advise the Accounting Officer to follow up the request for hardship allowance from", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting officer explained that management requested for hardship allowance", "page": 23, "level": 2}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "the Ministry of health.", "metadata": {"headings": [{"headings_0": {"content": "I advise the Accounting Officer to follow up the request for hardship allowance from", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting officer explained that management requested for hardship allowance", "page": 23, "level": 2}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "5.13 Other findings", "metadata": {"headings": [{"headings_0": {"content": "5.13 Other findings", "page": 23, "level": 5}}, {"headings_1": {"content": "I advise the Accounting Officer to follow up the request for hardship allowance from", "page": 23, "level": 2}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Inspections of Kalangala and Bukasa HC IV revealed a number of shortcomings such", "metadata": {"headings": [{"headings_0": {"content": "Inspections of Kalangala and Bukasa HC IV revealed a number of shortcomings such", "page": 23, "level": 2}}, {"headings_1": {"content": "5.13 Other findings", "page": 23, "level": 5}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "as idle equipment, dilapidated structures and partially functioning equipment as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Inspections of Kalangala and Bukasa HC IV revealed a number of shortcomings such", "page": 23, "level": 2}}, {"headings_1": {"content": "5.13 Other findings", "page": 23, "level": 5}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "a) Kalangala HC IV", "metadata": {"headings": [{"headings_0": {"content": "a) Kalangala HC IV", "page": 23, "level": 5}}, {"headings_1": {"content": "Inspections of Kalangala and Bukasa HC IV revealed a number of shortcomings such", "page": 23, "level": 2}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Table showing findings from audit inspection of Kalangala HC IV.", "metadata": {"headings": [{"headings_0": {"content": "Table showing findings from audit inspection of Kalangala HC IV.", "page": 23, "level": 2}}, {"headings_1": {"content": "a) Kalangala HC IV", "page": 23, "level": 5}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["eee es Mes ay HS area ee", "ie"], ["The Auto Clave above is beyond repair due to obsolete technology", "The ultra sound Machine is Idle"], ["**Generator**", "**Male ward**"], ["", ""], ["Abandoned stand by generator at Kalangala HC IV.", "Dilapidated Male ward at Kalangala HC IV."]], "metadata": {"headings": [{"headings_0": {"content": "Table showing findings from audit inspection of Kalangala HC IV.", "page": 23, "level": 2}}, {"headings_1": {"content": "a) Kalangala HC IV", "page": 23, "level": 5}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["Auto Clave", "Ultra sound Machine"], "type": "table"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 23, "level": 1}}, {"headings_1": {"content": "Table showing findings from audit inspection of Kalangala HC IV.", "page": 23, "level": 2}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["", "ae mr \u201c~~ aL A"], ["Children\u2019s beds housed in the Male ward. The facility does not a Children\u2019s ward.", "Two (2) out of Four (4) lights are operational"], ["", ""]], "metadata": {"headings": [{"headings_0": {"content": "er", "page": 23, "level": 1}}, {"headings_1": {"content": "Table showing findings from audit inspection of Kalangala HC IV.", "page": 23, "level": 2}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["Male ward", "Operating lights"], "type": "table"}}, {"content": "Source: Audit inspections", "metadata": {"headings": [{"headings_0": {"content": "Source: Audit inspections", "page": 24, "level": 6}}, {"headings_1": {"content": "er", "page": 23, "level": 1}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "b) Bukasa HC IV", "metadata": {"headings": [{"headings_0": {"content": "b) Bukasa HC IV", "page": 24, "level": 5}}, {"headings_1": {"content": "Source: Audit inspections", "page": 24, "level": 6}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "- Staffing level \nReview of the staff structure and establishment revealed that 22 positions were", "metadata": {"headings": [{"headings_0": {"content": "b) Bukasa HC IV", "page": 24, "level": 5}}, {"headings_1": {"content": "Source: Audit inspections", "page": 24, "level": 6}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "list"}}, {"content": "filled out of 48 leading to a staffing level of 46%. Notable critical positions that", "metadata": {"headings": [{"headings_0": {"content": "filled out of 48 leading to a staffing level of 46%. Notable critical positions that", "page": 24, "level": 2}}, {"headings_1": {"content": "b) Bukasa HC IV", "page": 24, "level": 5}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "need immediate attention are: In charge HC IV i.e. Senior Medical Officer, Medical", "metadata": {"headings": [{"headings_0": {"content": "need immediate attention are: In charge HC IV i.e. Senior Medical Officer, Medical", "page": 24, "level": 2}}, {"headings_1": {"content": "filled out of 48 leading to a staffing level of 46%. Notable critical positions that", "page": 24, "level": 2}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Officer, Nursing officer \u2013 mid-wife, Anesthesia officer and Dispenser. The unit is currently headed by a Senior Clinical Officer.", "metadata": {"headings": [{"headings_0": {"content": "need immediate attention are: In charge HC IV i.e. Senior Medical Officer, Medical", "page": 24, "level": 2}}, {"headings_1": {"content": "filled out of 48 leading to a staffing level of 46%. Notable critical positions that", "page": 24, "level": 2}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "- Status of infrastructure", "metadata": {"headings": [{"headings_0": {"content": "need immediate attention are: In charge HC IV i.e. Senior Medical Officer, Medical", "page": 24, "level": 2}}, {"headings_1": {"content": "filled out of 48 leading to a staffing level of 46%. Notable critical positions that", "page": 24, "level": 2}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "list"}}, {"content": "Audit inspections revealed that the Outpatient department (OPD) require", "metadata": {"headings": [{"headings_0": {"content": "Audit inspections revealed that the Outpatient department (OPD) require", "page": 24, "level": 2}}, {"headings_1": {"content": "need immediate attention are: In charge HC IV i.e. Senior Medical Officer, Medical", "page": 24, "level": 2}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "renovations. The Operation theatre structure require reconstruction and installation", "metadata": {"headings": [{"headings_0": {"content": "renovations. The Operation theatre structure require reconstruction and installation", "page": 24, "level": 2}}, {"headings_1": {"content": "Audit inspections revealed that the Outpatient department (OPD) require", "page": 24, "level": 2}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "of theatre equipment as the HSD currently lacks a functional theatre. Additionally, other structures like the General ward and Maternity ward require renovations while", "metadata": {"headings": [{"headings_0": {"content": "renovations. The Operation theatre structure require reconstruction and installation", "page": 24, "level": 2}}, {"headings_1": {"content": "Audit inspections revealed that the Outpatient department (OPD) require", "page": 24, "level": 2}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "the Doctor\u2019s house requires renovated and a new pit latrine. Refer to the table", "metadata": {"headings": [{"headings_0": {"content": "the Doctor\u2019s house requires renovated and a new pit latrine. Refer to the table", "page": 24, "level": 2}}, {"headings_1": {"content": "renovations. The Operation theatre structure require reconstruction and installation", "page": 24, "level": 2}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "below for details.", "metadata": {"headings": [{"headings_0": {"content": "below for details.", "page": 24, "level": 5}}, {"headings_1": {"content": "the Doctor\u2019s house requires renovated and a new pit latrine. Refer to the table", "page": 24, "level": 2}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Table showing status of infrastructure at Bukasa HC IV", "metadata": {"headings": [{"headings_0": {"content": "Table showing status of infrastructure at Bukasa HC IV", "page": 24, "level": 5}}, {"headings_1": {"content": "below for details.", "page": 24, "level": 5}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["1. **S o u r**", "Operation theatre", "", "Existing structure require reconstruction to fit purpose and installation of theatre equipment."], ["**c** 2. **e** **:** **A**", "General ward", "", "Existing structure require overhaul renovations; paint, fixing leaking roof, broken glass panes and drainage."], ["3. **d** **i** t** **i n**", "Doctor\u2019s House", "", "The house has not been renovated since its construction and the pit latrine needs replacement."]], "metadata": {"headings": [{"headings_0": {"content": "Table showing status of infrastructure at Bukasa HC IV", "page": 24, "level": 5}}, {"headings_1": {"content": "below for details.", "page": 24, "level": 5}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["SN.", "Items", "Pictures", "Observation"], "type": "table"}}, {"content": "The Accounting officer explained that the Regional Medical Maintenance Workshop", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer explained that the Regional Medical Maintenance Workshop", "page": 25, "level": 2}}, {"headings_1": {"content": "Table showing status of infrastructure at Bukasa HC IV", "page": 24, "level": 5}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "that is responsible for equipment maintenance on a quarterly basis has been carrying", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer explained that the Regional Medical Maintenance Workshop", "page": 25, "level": 2}}, {"headings_1": {"content": "Table showing status of infrastructure at Bukasa HC IV", "page": 24, "level": 5}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "out part repairs but lacks spares. He further explained that the facilities lack a", "metadata": {"headings": [{"headings_0": {"content": "out part repairs but lacks spares. He further explained that the facilities lack a", "page": 25, "level": 2}}, {"headings_1": {"content": "The Accounting officer explained that the Regional Medical Maintenance Workshop", "page": 25, "level": 2}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "radiographer to operate the ultrasound machine because the post does not exist in the staff structure.", "metadata": {"headings": [{"headings_0": {"content": "out part repairs but lacks spares. He further explained that the facilities lack a", "page": 25, "level": 2}}, {"headings_1": {"content": "The Accounting officer explained that the Regional Medical Maintenance Workshop", "page": 25, "level": 2}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I advised the Accounting officer to liaise with the Ministry of public service address the", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to liaise with the Ministry of public service address the", "page": 25, "level": 2}}, {"headings_1": {"content": "out part repairs but lacks spares. He further explained that the facilities lack a", "page": 25, "level": 2}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "challenges.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to liaise with the Ministry of public service address the", "page": 25, "level": 2}}, {"headings_1": {"content": "out part repairs but lacks spares. He further explained that the facilities lack a", "page": 25, "level": 2}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "6.0 Follow up on implementation of UgIFT", "metadata": {"headings": [{"headings_0": {"content": "6.0 Follow up on implementation of UgIFT", "page": 25, "level": 5}}, {"headings_1": {"content": "I advised the Accounting officer to liaise with the Ministry of public service address the", "page": 25, "level": 2}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "During last year\u2019s audit process, it was noted that a number of Districts had commenced construction works on seed secondary schools under the Education Sector and upgrade /construction of Health Center II to IIIs under the Health Sector which", "metadata": {"headings": [{"headings_0": {"content": "During last year\u2019s audit process, it was noted that a number of Districts had commenced construction works on seed secondary schools under the Education Sector and upgrade /construction of Health Center II to IIIs under the Health Sector which", "page": 25, "level": 4}}, {"headings_1": {"content": "6.0 Follow up on implementation of UgIFT", "page": 25, "level": 5}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "were not completed and were carried forward to this audit year with their funds re budgeted.", "metadata": {"headings": [{"headings_0": {"content": "During last year\u2019s audit process, it was noted that a number of Districts had commenced construction works on seed secondary schools under the Education Sector and upgrade /construction of Health Center II to IIIs under the Health Sector which", "page": 25, "level": 4}}, {"headings_1": {"content": "6.0 Follow up on implementation of UgIFT", "page": 25, "level": 5}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I made a follow up focusing on assessing;", "metadata": {"headings": [{"headings_0": {"content": "I made a follow up focusing on assessing;", "page": 25, "level": 2}}, {"headings_1": {"content": "During last year\u2019s audit process, it was noted that a number of Districts had commenced construction works on seed secondary schools under the Education Sector and upgrade /construction of Health Center II to IIIs under the Health Sector which", "page": 25, "level": 4}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "\uf0b7 The appropriateness of the project planning and implementation in terms of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The appropriateness of the project planning and implementation in terms of", "page": 25, "level": 2}}, {"headings_1": {"content": "I made a follow up focusing on assessing;", "page": 25, "level": 2}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "quantity and cost;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The appropriateness of the project planning and implementation in terms of", "page": 25, "level": 2}}, {"headings_1": {"content": "I made a follow up focusing on assessing;", "page": 25, "level": 2}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 The level of implementation of the works against the agreed contracts approved", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The level of implementation of the works against the agreed contracts approved", "page": 25, "level": 2}}, {"headings_1": {"content": "\uf0b7 The appropriateness of the project planning and implementation in terms of", "page": 25, "level": 2}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "and work plans and outputs;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The level of implementation of the works against the agreed contracts approved", "page": 25, "level": 2}}, {"headings_1": {"content": "\uf0b7 The appropriateness of the project planning and implementation in terms of", "page": 25, "level": 2}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools", "page": 25, "level": 2}}, {"headings_1": {"content": "\uf0b7 The level of implementation of the works against the agreed contracts approved", "page": 25, "level": 2}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "and health centres.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools", "page": 25, "level": 2}}, {"headings_1": {"content": "\uf0b7 The level of implementation of the works against the agreed contracts approved", "page": 25, "level": 2}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Based on my audit I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Based on my audit I made the following observations;", "page": 25, "level": 2}}, {"headings_1": {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools", "page": 25, "level": 2}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "6.1 Construction of Bubeke Health Centre III", "metadata": {"headings": [{"headings_0": {"content": "6.1 Construction of Bubeke Health Centre III", "page": 25, "level": 5}}, {"headings_1": {"content": "Based on my audit I made the following observations;", "page": 25, "level": 2}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The District commenced construction works on Kitayunjwa seed secondary school under the Education Sector in the FY 2018/2019 as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "The District commenced construction works on Kitayunjwa seed secondary school under the Education Sector in the FY 2018/2019 as shown in the table below.", "page": 25, "level": 4}}, {"headings_1": {"content": "6.1 Construction of Bubeke Health Centre III", "page": 25, "level": 5}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Table showing details of works at Upgrade of Bubeke Health Centre III", "metadata": {"headings": [{"headings_0": {"content": "The District commenced construction works on Kitayunjwa seed secondary school under the Education Sector in the FY 2018/2019 as shown in the table below.", "page": 25, "level": 4}}, {"headings_1": {"content": "6.1 Construction of Bubeke Health Centre III", "page": 25, "level": 5}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["Construction works on Bubeke Health Centre III", "MOH- UgIFT/WKS/2019/2020/ 0001-Lot II", "01/02/2020", "01/08/2020", "807,549,493", "594,589,345"]], "metadata": {"headings": [{"headings_0": {"content": "The District commenced construction works on Kitayunjwa seed secondary school under the Education Sector in the FY 2018/2019 as shown in the table below.", "page": 25, "level": 4}}, {"headings_1": {"content": "6.1 Construction of Bubeke Health Centre III", "page": 25, "level": 5}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["Details of Procuremen t", "Procurement ref", "Start Date", "End Date", "Contract Amount (UGX)", "Amount paid (UGX)"], "type": "table"}}, {"content": "Table showing status and progress of works at Upgrade of Bubeke Health Centre III on 16 th November, 2020.", "metadata": {"headings": [{"headings_0": {"content": "The District commenced construction works on Kitayunjwa seed secondary school under the Education Sector in the FY 2018/2019 as shown in the table below.", "page": 25, "level": 4}}, {"headings_1": {"content": "6.1 Construction of Bubeke Health Centre III", "page": 25, "level": 5}}], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["Upgrade of Bubeke HC II to HC III", "Incomplete Maternity/General ward.", ""], [null, "Incomplete pit latrine", ""]], "metadata": {"headings": [{"headings_0": {"content": "The District commenced construction works on Kitayunjwa seed secondary school under the Education Sector in the FY 2018/2019 as shown in the table below.", "page": 25, "level": 4}}, {"headings_1": {"content": "6.1 Construction of Bubeke Health Centre III", "page": 25, "level": 5}}], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["Project", "Remarks", "Pictorial evidence"], "type": "table"}}, {"content": "Source: Audit inspections", "metadata": {"headings": [{"headings_0": {"content": "The District commenced construction works on Kitayunjwa seed secondary school under the Education Sector in the FY 2018/2019 as shown in the table below.", "page": 25, "level": 4}}, {"headings_1": {"content": "6.1 Construction of Bubeke Health Centre III", "page": 25, "level": 5}}], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Additionally, the Placenta pit and the Medical waste pit had not yet been done.", "metadata": {"headings": [{"headings_0": {"content": "Additionally, the Placenta pit and the Medical waste pit had not yet been done.", "page": 26, "level": 2}}, {"headings_1": {"content": "The District commenced construction works on Kitayunjwa seed secondary school under the Education Sector in the FY 2018/2019 as shown in the table below.", "page": 25, "level": 4}}], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Delayed completion was attributed to change in design due to terrain set-up which", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion was attributed to change in design due to terrain set-up which", "page": 26, "level": 2}}, {"headings_1": {"content": "Additionally, the Placenta pit and the Medical waste pit had not yet been done.", "page": 26, "level": 2}}], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "required approvals and delay in release of funds from the ministry for the outstanding balance. \nDelayed completion of the Health centre deprives the community of improved health care services.", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion was attributed to change in design due to terrain set-up which", "page": 26, "level": 2}}, {"headings_1": {"content": "Additionally, the Placenta pit and the Medical waste pit had not yet been done.", "page": 26, "level": 2}}, [{"headings_0": {"content": "Delayed completion was attributed to change in design due to terrain set-up which", "page": 26, "level": 2}}, {"headings_1": {"content": "Additionally, the Placenta pit and the Medical waste pit had not yet been done.", "page": 26, "level": 2}}]], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting officer explained that management had engaged the contractor to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer explained that management had engaged the contractor to", "page": 26, "level": 2}}, {"headings_1": {"content": "Delayed completion was attributed to change in design due to terrain set-up which", "page": 26, "level": 2}}], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "ensure that the project is completed.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer explained that management had engaged the contractor to", "page": 26, "level": 2}}, {"headings_1": {"content": "Delayed completion was attributed to change in design due to terrain set-up which", "page": 26, "level": 2}}], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I await the outcome of the Accounting officer\u2019s action.", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the Accounting officer\u2019s action.", "page": 26, "level": 2}}, {"headings_1": {"content": "The Accounting officer explained that management had engaged the contractor to", "page": 26, "level": 2}}], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "6.2 Inspections at Kachanga Seed secondary school", "metadata": {"headings": [{"headings_0": {"content": "6.2 Inspections at Kachanga Seed secondary school", "page": 26, "level": 5}}, {"headings_1": {"content": "I await the outcome of the Accounting officer\u2019s action.", "page": 26, "level": 2}}], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The District contracted M/s MMACKS Investments Ltd at a cost of UGX. 2,125,417,275.", "metadata": {"headings": [{"headings_0": {"content": "The District contracted M/s MMACKS Investments Ltd at a cost of UGX. 2,125,417,275.", "page": 26, "level": 2}}, {"headings_1": {"content": "6.2 Inspections at Kachanga Seed secondary school", "page": 26, "level": 5}}], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "By the end of the financial year 2019 \u2013 2020 a total of UGX. 1,494,216,135 had been", "metadata": {"headings": [{"headings_0": {"content": "The District contracted M/s MMACKS Investments Ltd at a cost of UGX. 2,125,417,275.", "page": 26, "level": 2}}, {"headings_1": {"content": "6.2 Inspections at Kachanga Seed secondary school", "page": 26, "level": 5}}], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "paid. The contract start date was 28 th Apr 2019 and completion date; 27 th Apr 2021. Inspections Carried out on 16/11/20 revealed that works were at different stages as", "metadata": {"headings": [{"headings_0": {"content": "paid. The contract start date was 28 th Apr 2019 and completion date; 27 th Apr 2021. Inspections Carried out on 16/11/20 revealed that works were at different stages as", "page": 26, "level": 4}}, {"headings_1": {"content": "The District contracted M/s MMACKS Investments Ltd at a cost of UGX. 2,125,417,275.", "page": 26, "level": 2}}], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "shown in the photos below; \nTable showing status of school construction", "metadata": {"headings": [{"headings_0": {"content": "paid. The contract start date was 28 th Apr 2019 and completion date; 27 th Apr 2021. Inspections Carried out on 16/11/20 revealed that works were at different stages as", "page": 26, "level": 4}}, {"headings_1": {"content": "The District contracted M/s MMACKS Investments Ltd at a cost of UGX. 2,125,417,275.", "page": 26, "level": 2}}, [{"headings_0": {"content": "paid. The contract start date was 28 th Apr 2019 and completion date; 27 th Apr 2021. Inspections Carried out on 16/11/20 revealed that works were at different stages as", "page": 26, "level": 4}}, {"headings_1": {"content": "The District contracted M/s MMACKS Investments Ltd at a cost of UGX. 2,125,417,275.", "page": 26, "level": 2}}]], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1.", "", "All buildings have been put in place"], ["2.", "", "A two class room block. Class room construction is on schedule"]], "metadata": {"headings": [{"headings_0": {"content": "paid. The contract start date was 28 th Apr 2019 and completion date; 27 th Apr 2021. Inspections Carried out on 16/11/20 revealed that works were at different stages as", "page": 26, "level": 4}}, {"headings_1": {"content": "The District contracted M/s MMACKS Investments Ltd at a cost of UGX. 2,125,417,275.", "page": 26, "level": 2}}], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["S/N.", "Picture", "Observation"], "type": "table"}}, {"content": [["3.", "", "", "Staff House. This is one of the staff houses."], [null, "", "", null], ["4.", "", "", "Multi-purpose block. This multi-purpose block is on course"]], "metadata": {"headings": [{"headings_0": {"content": "paid. The contract start date was 28 th Apr 2019 and completion date; 27 th Apr 2021. Inspections Carried out on 16/11/20 revealed that works were at different stages as", "page": 26, "level": 4}}, {"headings_1": {"content": "The District contracted M/s MMACKS Investments Ltd at a cost of UGX. 2,125,417,275.", "page": 26, "level": 2}}], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Its construction is on schedule", "metadata": {"headings": [{"headings_0": {"content": "paid. The contract start date was 28 th Apr 2019 and completion date; 27 th Apr 2021. Inspections Carried out on 16/11/20 revealed that works were at different stages as", "page": 26, "level": 4}}, {"headings_1": {"content": "The District contracted M/s MMACKS Investments Ltd at a cost of UGX. 2,125,417,275.", "page": 26, "level": 2}}], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Source: Audit inspections", "metadata": {"headings": [{"headings_0": {"content": "Source: Audit inspections", "page": 27, "level": 6}}, {"headings_1": {"content": "paid. The contract start date was 28 th Apr 2019 and completion date; 27 th Apr 2021. Inspections Carried out on 16/11/20 revealed that works were at different stages as", "page": 26, "level": 4}}], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The Accounting officer promised the completion of the project by 25 th April 2021.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer promised the completion of the project by 25 th April 2021.", "page": 27, "level": 2}}, {"headings_1": {"content": "Source: Audit inspections", "page": 27, "level": 6}}], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "I advised the Accounting officer to enhance monitoring and supervision to ensure that", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to enhance monitoring and supervision to ensure that", "page": 27, "level": 2}}, {"headings_1": {"content": "The Accounting officer promised the completion of the project by 25 th April 2021.", "page": 27, "level": 2}}], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "the project is completed in time.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting officer to enhance monitoring and supervision to ensure that", "page": 27, "level": 2}}, {"headings_1": {"content": "The Accounting officer promised the completion of the project by 25 th April 2021.", "page": 27, "level": 2}}], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "7.0 Works-Implementation of Uganda Road Fund (URF)", "metadata": {"headings": [{"headings_0": {"content": "7.0 Works-Implementation of Uganda Road Fund (URF)", "page": 27, "level": 5}}, {"headings_1": {"content": "I advised the Accounting officer to enhance monitoring and supervision to ensure that", "page": 27, "level": 2}}], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Audit was under taken on funds received by the district from Uganda road funds with", "metadata": {"headings": [{"headings_0": {"content": "Audit was under taken on funds received by the district from Uganda road funds with", "page": 27, "level": 2}}, {"headings_1": {"content": "7.0 Works-Implementation of Uganda Road Fund (URF)", "page": 27, "level": 5}}], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "specific objectives of ascertaining whether the budgeted amount was fully released and spent in line with the intended purposes, programme activities were implemented in accordance with the work plan and to the desired quality, achieved out puts have", "metadata": {"headings": [{"headings_0": {"content": "Audit was under taken on funds received by the district from Uganda road funds with", "page": 27, "level": 2}}, {"headings_1": {"content": "7.0 Works-Implementation of Uganda Road Fund (URF)", "page": 27, "level": 5}}], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "been presented and disclosed in accordance with the Financial Reporting Framework.", "metadata": {"headings": [{"headings_0": {"content": "been presented and disclosed in accordance with the Financial Reporting Framework.", "page": 27, "level": 2}}, {"headings_1": {"content": "Audit was under taken on funds received by the district from Uganda road funds with", "page": 27, "level": 2}}], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The following was noted; \n7.1", "metadata": {"headings": [{"headings_0": {"content": "been presented and disclosed in accordance with the Financial Reporting Framework.", "page": 27, "level": 2}}, {"headings_1": {"content": "Audit was under taken on funds received by the district from Uganda road funds with", "page": 27, "level": 2}}, [{"headings_0": {"content": "been presented and disclosed in accordance with the Financial Reporting Framework.", "page": 27, "level": 2}}, {"headings_1": {"content": "Audit was under taken on funds received by the district from Uganda road funds with", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Under Funding of URF activities", "metadata": {"headings": [{"headings_0": {"content": "Under Funding of URF activities", "page": 27, "level": 5}}, {"headings_1": {"content": "been presented and disclosed in accordance with the Financial Reporting Framework.", "page": 27, "level": 2}}], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Regulation 18 (3) of the local government financial accounting and regulations 2007 states that the budget estimates shall be based on the objectives to be achieved for the financial year and during implementations, efforts shall be made to achieve the agreed objectives or targets as the program of the council.", "metadata": {"headings": [{"headings_0": {"content": "Under Funding of URF activities", "page": 27, "level": 5}}, {"headings_1": {"content": "been presented and disclosed in accordance with the Financial Reporting Framework.", "page": 27, "level": 2}}], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The district budgeted UGX.546,857,000 for road maintenance and only received UGX.417,304,267 leading to a short fall of UGX.129,552,743. I further noted that the district received extra funding of UGX.132,662,033 for emergency and special", "metadata": {"headings": [{"headings_0": {"content": "The district budgeted UGX.546,857,000 for road maintenance and only received UGX.417,304,267 leading to a short fall of UGX.129,552,743. I further noted that the district received extra funding of UGX.132,662,033 for emergency and special", "page": 27, "level": 4}}, {"headings_1": {"content": "Under Funding of URF activities", "page": 27, "level": 5}}], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["127", "Qtr 1 Release for Road Maintenance FY 2019/2020-Kalangala District", null, "8/16/2019", "122,439,259"], ["710", "Qtr 2 Release for Road Maintenance FY 2019/2020-Kalangala District", null, "10/18/2019", "162,774,073"], ["1519", "Qtr 3 Release for Road Maintenance FY 2019/20-Kalangala District", null, "1/21/2020", "132,090,935"], ["", "", null, "", "**417,304,267**"], ["**Emergency funding**", null, null, null, null], ["2058", null, "Q3 FY 2019/20 Distressed Areas Releases to DUCAR-Kalangala District", "3/17/2020", "32,662,033"]], "metadata": {"headings": [{"headings_0": {"content": "The district budgeted UGX.546,857,000 for road maintenance and only received UGX.417,304,267 leading to a short fall of UGX.129,552,743. I further noted that the district received extra funding of UGX.132,662,033 for emergency and special", "page": 27, "level": 4}}, {"headings_1": {"content": "Under Funding of URF activities", "page": 27, "level": 5}}], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["INVOICE \\_", "DESCRIPTION\\_PURPOSE", "None", "PAYMENT\\_DATE", "INVOICE\\_AMOUNT"], "type": "table"}}, {"content": [["2756", "Qtr 4 Special Release for Road Maintenance FY 2019/2020- Kalangala DLG", "6/8/2020", "100,000,000"], ["", "**Total**", "", "**132,662,033**"]], "metadata": {"headings": [{"headings_0": {"content": "The district budgeted UGX.546,857,000 for road maintenance and only received UGX.417,304,267 leading to a short fall of UGX.129,552,743. I further noted that the district received extra funding of UGX.132,662,033 for emergency and special", "page": 27, "level": 4}}, {"headings_1": {"content": "Under Funding of URF activities", "page": 27, "level": 5}}], "page": 28, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Source: OAG Analysis", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG Analysis", "page": 28, "level": 5}}, {"headings_1": {"content": "The district budgeted UGX.546,857,000 for road maintenance and only received UGX.417,304,267 leading to a short fall of UGX.129,552,743. I further noted that the district received extra funding of UGX.132,662,033 for emergency and special", "page": 27, "level": 4}}], "page": 28, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "7.2", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG Analysis", "page": 28, "level": 5}}, {"headings_1": {"content": "The district budgeted UGX.546,857,000 for road maintenance and only received UGX.417,304,267 leading to a short fall of UGX.129,552,743. I further noted that the district received extra funding of UGX.132,662,033 for emergency and special", "page": 27, "level": 4}}], "page": 28, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Inspection of the projects", "metadata": {"headings": [{"headings_0": {"content": "Inspection of the projects", "page": 28, "level": 5}}, {"headings_1": {"content": "Source: OAG Analysis", "page": 28, "level": 5}}], "page": 28, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "On field inspection, road maintenance works by force account had been done on a", "metadata": {"headings": [{"headings_0": {"content": "On field inspection, road maintenance works by force account had been done on a", "page": 28, "level": 2}}, {"headings_1": {"content": "Inspection of the projects", "page": 28, "level": 5}}], "page": 28, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "total of 119.5 Km such as ; Routine mechanised maintenance on 38 KM; Emergency works on 36.5 KM (Kiwungu - Lwanabtya - Nakibanga Road (18.5 KM and Luku - Kalangala - Mulabana Road (18KM)", "metadata": {"headings": [{"headings_0": {"content": "total of 119.5 Km such as ; Routine mechanised maintenance on 38 KM; Emergency works on 36.5 KM (Kiwungu - Lwanabtya - Nakibanga Road (18.5 KM and Luku - Kalangala - Mulabana Road (18KM)", "page": 28, "level": 4}}, {"headings_1": {"content": "On field inspection, road maintenance works by force account had been done on a", "page": 28, "level": 2}}], "page": 28, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The inspection carried out on 17 th November, 2020 covered sites worked on in Q4 at", "metadata": {"headings": [{"headings_0": {"content": "The inspection carried out on 17 th November, 2020 covered sites worked on in Q4 at", "page": 28, "level": 2}}, {"headings_1": {"content": "total of 119.5 Km such as ; Routine mechanised maintenance on 38 KM; Emergency works on 36.5 KM (Kiwungu - Lwanabtya - Nakibanga Road (18.5 KM and Luku - Kalangala - Mulabana Road (18KM)", "page": 28, "level": 4}}], "page": 28, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "a cost of UGX. 80,858,000 measuring 19.4 Km made the following observations;-", "metadata": {"headings": [{"headings_0": {"content": "The inspection carried out on 17 th November, 2020 covered sites worked on in Q4 at", "page": 28, "level": 2}}, {"headings_1": {"content": "total of 119.5 Km such as ; Routine mechanised maintenance on 38 KM; Emergency works on 36.5 KM (Kiwungu - Lwanabtya - Nakibanga Road (18.5 KM and Luku - Kalangala - Mulabana Road (18KM)", "page": 28, "level": 4}}], "page": 28, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Inspection of roads projects", "metadata": {"headings": [{"headings_0": {"content": "Inspection of roads projects", "page": 28, "level": 5}}, {"headings_1": {"content": "The inspection carried out on 17 th November, 2020 covered sites worked on in Q4 at", "page": 28, "level": 2}}], "page": 28, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["1", "Bumanji - Njoga Road", "The project involved Grading, Spot gravelling, drainage works on 7kms", "", "", "Audit inspection revealed instances were off-shoots were poorly constructed and as such could not permit water to go through. constructed off shoots exposing the road to deterioration due to flooding of road sections with poor drainage resulting from the off shoots. Poorly"], [null, null, null, "constructed off shoots exposing the road to deterioration due to flooding of road sections with poor drainage resulting from the off shoots. Offshoot at 1+200 Poorly", null, null], [null, null, null, "Offshoot at 1+300", null, null], [null, null, null, "", null, null], [null, null, null, "Offshoot at 2+500", null, null], [null, null, null, "Deteriorated sections due to poor drainage and poor compaction.", null, null], [null, null, null, "Gulleys had developed on this section.", null, null], [null, null, null, "Gulleys at point 6+400km", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Inspection of roads projects", "page": 28, "level": 5}}, {"headings_1": {"content": "The inspection carried out on 17 th November, 2020 covered sites worked on in Q4 at", "page": 28, "level": 2}}], "page": 28, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["SN.", "Name of project", "Planned works", "Pictures", "None", "Observation"], "type": "table"}}, {"content": [["2", "Beta - senero Road", "Grading, Spot gravelling, drainage works", "", "Audit inspection revealed instances where off-shoots were poorly constructed and as such could not permit water to go through and deteriorated sections due to poor drainage and poor compaction. constructed off shoots exposing the road to deterioration due to flooding of road sections with drainage resulting the off shoots. from poor Poorly"], [null, null, null, "Poorly constructed off shoot at point 3+000km", null], [null, null, null, "Deteriorated sections at point 4+200", null], [null, null, null, "", null], ["3", "Kibaale - Kasekulo Road", "Grading, Spot gravelling, drainage works", "", "Audit inspection revealed instances where off-shoots were poorly constructed and as such could not permit water to go through. some sections had deteriorated due to poor drainage. Additionally,"], [null, null, null, "Poorly constructed at point 0+000km", null], [null, null, null, "", null], [null, null, null, "Poorly constructed at point 1+900km", null], [null, null, null, "", "Poorly installed culverts where management jointly installed concrete and metallic culverts on the same culvert line. Additionally, culverts were not properly interlocked leading to blockage."], [null, null, null, "Poorly installed culverts at point 3+200km Jointly installed concrete and metallic culverts at point 3+600km.", null], ["", "", "", "", "Culverts installed lacked end structures to protect them from damage by vehicles. This was evidenced in the picture where culverts are damaged by vehicles."], [null, null, null, "Damaged culverts at point 3+600km.", null]], "metadata": {"headings": [{"headings_0": {"content": "Inspection of roads projects", "page": 28, "level": 5}}, {"headings_1": {"content": "The inspection carried out on 17 th November, 2020 covered sites worked on in Q4 at", "page": 28, "level": 2}}], "page": 29, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "The defects identified limit the quality of road services accessed by the community.", "metadata": {"headings": [{"headings_0": {"content": "The defects identified limit the quality of road services accessed by the community.", "page": 30, "level": 2}}, {"headings_1": {"content": "Inspection of roads projects", "page": 28, "level": 5}}], "page": 30, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The Accounting officer explained that the District had started the process of rectifying caved in culverts, construction of the end structures, remove bottlenecks and widening of all offshoots inclined off the road and elongated to improve the discharge of water from the roadway.", "metadata": {"headings": [{"headings_0": {"content": "The defects identified limit the quality of road services accessed by the community.", "page": 30, "level": 2}}, {"headings_1": {"content": "Inspection of roads projects", "page": 28, "level": 5}}], "page": 30, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I await the outcome of the Accounting officer\u2019s action.", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the Accounting officer\u2019s action.", "page": 30, "level": 2}}, {"headings_1": {"content": "The defects identified limit the quality of road services accessed by the community.", "page": 30, "level": 2}}], "page": 30, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "John F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of the Accounting officer\u2019s action.", "page": 30, "level": 2}}, {"headings_1": {"content": "The defects identified limit the quality of road services accessed by the community.", "page": 30, "level": 2}}], "page": 30, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 30, "level": 5}}, {"headings_1": {"content": "I await the outcome of the Accounting officer\u2019s action.", "page": 30, "level": 2}}], "page": 30, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "19 th December, 2020", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 30, "level": 5}}, {"headings_1": {"content": "I await the outcome of the Accounting officer\u2019s action.", "page": 30, "level": 2}}], "page": 30, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 31, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 30, "level": 5}}], "page": 31, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Appendix i: Extent of achievement of Strategic Plan", "metadata": {"headings": [{"headings_0": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}, {"headings_1": {"content": "Appendices", "page": 31, "level": 5}}], "page": 31, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["1", "Enhancing of livelihoods through improved production techniques and rational exploitation of natural resources", "Number of slaughter slabs established", "Slaughter slabs established", "1", "1", "0", "Fully implemented"], ["2", "Enhancing of livelihoods through improved production techniques and rational exploitation of natural resources", "Number of Agricultural technologies distributed", "New Agriculture technologies distributed", "1000", "0", "1000", "Not implemented"], ["3", "Improve fish handling by construction of fisheries structures", "Number of facilities established", "Fish handling facilities constructed", "1", "0", "1", "Not implemented"], ["4", "Improve fish handling by construction of fisheries structures", "Land secured", "Land for fish facilities acquired", "1", "0", "1", "Not implemented"], ["5", "Improve fish handling by construction of fisheries structures", "Number of cages established per sub- county.", "Fish cage farming facilities established", "720", "0", "720", "Not implemented"], ["6", "Improve fish handling by construction of fisheries structures", "Number of latrines, waste pits and incinerators established", "Sanitation at landing sites improved", "13", "0", "13", "Not implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}, {"headings_1": {"content": "Appendices", "page": 31, "level": 5}}], "page": 31, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["No.", "Strategic goal/objective", "Performance indicator (KPI)", "Planned activity/output", "Target by time of audit", "Actual performanc e by time of audit", "Variance", "Audit Comment"], "type": "table"}}, {"content": "28", "metadata": {"headings": [{"headings_0": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}, {"headings_1": {"content": "Appendices", "page": 31, "level": 5}}], "page": 31, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["7", "Improve fish handling by construction of fisheries structures", "Number of Fiber boats and outboard engines procured", "Fiber boats and outboard engines procured", "2", "0", "2", "Not implemented"], ["8", "Proper control of Diseases, pests and weeds", "Number of traps procured", "Tsetse traps procured", "500", "0", "500", "Not implemented"], ["9", "To increase Sanitation Coverage", "Number of public latrines in RGCs constructed", "Construction of public latrines in RGCs", "4", "1", "3", "Partially implemented"], ["10", "To increase functionally of water facilities", "Number of Shallow Well constructed - Hand dug", "Shallow Well construction - Hand dug", "3", "0", "3", "Not implemented"], ["11", "To increase functionally of water facilities", "Number of Solar powered Water supply Constructed", "Solar powered Water supply Construction", "1", "1", "0", "Fully implemented"], ["12", "To increase functionally of water facilities", "Number of WATSAN facility rehabilitated", "WATSAN facility rehabilitation", "10", "0", "10", "Not implemented"], ["13", "To increase access to basic education in the District", "No of schools Classrooms renovated", "Classrooms renovated", "3", "2", "1", "Partially implemented"], ["14", "To increase access to basic education in the District", "No of schools Teachers houses renovated", "Teacher houses renovated", "2", "2", "0", "Fully implemented"], ["15", "To increase access to basic education in the District", "No of houses constructed", "Teachers\u2019 houses constructed", "2", "0", "2", "Not implemented"], ["16", "To increase access to basic education in the District", "No of classrooms constructed", "classrooms Constructed", "2", "2", "0", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}, {"headings_1": {"content": "Appendices", "page": 31, "level": 5}}], "page": 32, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["No.", "Strategic goal/objective", "Performance indicator (KPI)", "Planned activity/output", "Target by time of audit", "Actual performanc e by time of audit", "Variance", "Audit Comment"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}, {"headings_1": {"content": "Appendices", "page": 31, "level": 5}}], "page": 32, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["17", "To increase access to basic education in the District", "Water tanks installed in primary schools", "Water tanks installed in all primary schools", "2", "0", "2", "Not implemented"], ["18", "To increase access to basic education in the District", "School established", "vocational school in kyamuswa established", "1", "0", "1", "Not implemented"], ["19", "To increase access to basic education in the District", "No. of Latrines constructed in Primary schools", "Latrines constructed in Primary schools", "2", "2", "0", "Fully implemented"], ["20", "To increase access to basic education in the District", "Schools established", "2 more primary schools in the District established", "2", "0", "2", "Not implemented"], ["21", "To increase access to basic education in the District", "Schools established", "2 more Secondary schools in the District established.", "2", "1", "1", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}, {"headings_1": {"content": "Appendices", "page": 31, "level": 5}}], "page": 33, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["No.", "Strategic goal/objective", "Performance indicator (KPI)", "Planned activity/output", "Target by time of audit", "Actual performanc e by time of audit", "Variance", "Audit Comment"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}, {"headings_1": {"content": "Appendices", "page": 31, "level": 5}}], "page": 33, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Appendix ii: Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "Appendix ii: Budget Performance", "page": 34, "level": 6}}, {"headings_1": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}], "page": 34, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["**Planning**", null, null, null, "**Release of funds and implementation**", null, null, null, null, null, "**Monitoring and Evaluation**", "**Reporting**"], ["**Programme/ Project**", "**Output**", "**Are there clear targets and performa nce indicators to measure performa nce quantifica tion**", "**Planned Target for the Financial year**", "**Budgeted amount UGX**", "**Amount released**", "**Amount Spent**", "**Achieved Target by Financial year end @ annual performance report**", "**Variance**", "**Audit Conclusion**", "**Was the activity reported on in the periodic monitoring reports-** **(Yes/No)** If no give reason**", "**Is the perform ance of the activity accurate ly reported in the annual perform ance reports- (Yes/No ) If no give reason**"], ["0181 Agricultural Extension Services", "018101 Extension Worker Services", "No", "Not Quantified", "11,200,000", "11,200,000", "11,200,00 0", "Not Quantified", "-", "No conclusion", "No", "0"], ["0182 District Production Services", "018212 District Production Management Services", "No", "Not Quantified", "1,000,000", "1,000,000", "750,000", "Not Quantified", "- 250,000", "Fully implemented", "No", "0"], ["0182 District Production Services", "018212 District Production Management Services", "Yes", "6", "6,479,000", "5,742,000", "5,742,000", "Not Quantified", "- 737,000", "Fully implemented", "No", "0"], ["0481 District, Urban and Community Access Roads", "048159 District and Community Access Roads Maintenance", "No", "Not Quantified", "746,390,000", "549,966,300", "549,966,3 00", "Not Quantified", "196,423,700 -", "No conclusion", "No", "0"], ["0781 Pre-Primary and Primary Education", "078175 Non Standard Service Delivery Capital", "Yes", "28", "1,322,105,000", "-", "-", "0", "1,322,105,000 -", "Not implemented", "No", "Yes"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix ii: Budget Performance", "page": 34, "level": 6}}, {"headings_1": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}], "page": 34, "document_name": "Kalangala DLG Report of Auditor General 2020", "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": "31", "metadata": {"headings": [{"headings_0": {"content": "Appendix ii: Budget Performance", "page": 34, "level": 6}}, {"headings_1": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}], "page": 34, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["0782 Secondary Education", "078275 Non Standard Service Delivery Capital", "Yes", "3", "232,884,000", "-", "", "0", "232,884,000 -", "Not implemented", "No", "0"], ["0782 Secondary Education", "078280 Secondary School Construction and Rehabilitation", "Yes", "7", "1,232,815,000", "1,088,356,29 0", "1,087,240, 595", "Not Quantified", "145,574,405 -", "Partially implemented", "No", "0"], ["0782 Secondary Education", "078281 Administration block rehabilitation", "Yes", "6", "369,323,000", "-", "-", "0", "369,323,000 -", "Not implemented", "No", "0"], ["0782 Secondary Education", "078282 Teacher house construction", "Yes", "3", "464,334,000", "-", "89,728,09 7", "0", "374,605,903 -", "Partially implemented", "No", "0"], ["0783 Skills Development", "078301 Tertiary Education Services", "Yes", "350", "180,069,000", "180,069,000", "11 180,068,5", "Not Quantified", "- 489", "Partially implemented", "No", "0"], ["0783 Skills Development", "078375 Non Standard Service Delivery Capital", "Yes", "2", "427,830,000", "-", "-", "0", "427,830,000 -", "Not implemented", "No", "0"], ["0784 Education & Sports Management and Inspection", "078401 Monitoring and Supervision of Primary and Secondary Education", "No", "Not Quantified", "18,000,000", "18,000,000", "28,700,00 0", "Not Quantified", "10,700,000", "No conclusion", "No", "0"], ["0784 Education & Sports Management and Inspection", "078402 Monitoring and Supervision Secondary Education", "No", "Not Quantified", "27,697,000", "27,473,507", "32,189,00 0", "Not Quantified", "4,492,000", "No conclusion", "No", "0"], ["0784 Education & Sports Management and Inspection", "078472 Administrative Capital", "No", "Not Quantified", "400,000,000", "-", "-", "Not Quantified", "400,000,000 -", "No conclusion", "No", "0"], ["0785 Special Needs Education", "078575 Non Standard Service Delivery Capital", "No", "Not Quantified", "100,000,000", "-", "-", "Not Quantified", "100,000,000 -", "No conclusion", "No", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix ii: Budget Performance", "page": 34, "level": 6}}, {"headings_1": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}], "page": 35, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["Planning", "None", "None", "None", "Release of funds and implementation", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "Reporting"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix ii: Budget Performance", "page": 34, "level": 6}}, {"headings_1": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}], "page": 35, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["0881 Primary Healthcare", "088106 District healthcare management services", "No", "Not Quantified", "1,983,007,000", "925,045,072", "266,022,3 00", "Not Quantified", "1,716,984,700 -", "No conclusion", "No", "0"], ["0981 Rural Water Supply and Sanitation", "098101 Operation of the District Water Office", "No", "Not Quantified", "6,000,000", "3,546,198", "3,546,198", "Not Quantified", "2,453,802 -", "No conclusion", "No", "0"], ["0981 Rural Water Supply and Sanitation", "098180 Construction of public latrines in RGCs", "No", "Not Quantified", "40,000,000", "39,999,999", "37,284,99 9", "Not Quantified", "2,715,001 -", "No conclusion", "No", "0"], ["0981 Rural Water Supply and Sanitation", "098184 Construction of piped water supply system", "Yes", "2", "226,805,000", "226,805,402", "47 224,138,1", "Not Quantified", "2,666,853 -", "Fully implemented", "No", "0"], ["0983 Natural Resources Management", "098301 Districts Wetland Planning , Regulation and Promotion", "No", "Not Quantified", "951,000", "701,000", "698,000", "Not Quantified", "- 253,000", "No conclusion", "No", "0"], ["1381 District and Urban Administration", "138101 Operation of the Administration Department", "No", "Not Quantified", "11,000,000", "10,657,190", "15,657,19 0", "Not Quantified", "4,657,190", "Fully implemented", "No", "No"], ["1381 District and Urban Administration", "138101 Operation of the Administration Department", "No", "Not Quantified", "14,750,000", "10,451,500", "10,436,95 0", "Not Quantified", "4,313,050 -", "Fully implemented", "No", "Yes"], ["1381 District and Urban Administration", "138101 Operation of the Administration Department", "No", "Not Quantified", "8,000,000", "6,000,000", "6,000,000", "Not Quantified", "2,000,000 -", "Not implemented", "No", "No"], ["1381 District and Urban Administration", "138101 Operation of the Administration Department", "No", "Not Quantified", "44,000,000", "39,900,000", "39,900,00 0", "Not Quantified", "4,100,000 -", "Partially implemented", "No", "No"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix ii: Budget Performance", "page": 34, "level": 6}}, {"headings_1": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}], "page": 36, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["Planning", "None", "None", "None", "Release of funds and implementation", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "Reporting"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix ii: Budget Performance", "page": 34, "level": 6}}, {"headings_1": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}], "page": 36, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1381 District and Urban Administration", "138102 Human Resource Management Services", "No", "Not Quantified", "6,400,000", "6,399,790", "6,382,904", "Not Quantified", "- 17,096", "Fully implemented", "No", "No"], ["1381 District and Urban Administration", "138102 Human Resource Management Services", "No", "Not Quantified", "11,702,000", "9,327,265", "9,327,265", "Not Quantified", "2,374,735 -", "Not implemented", "No", "No"], ["1381 District and Urban Administration", "138172 Administrative Capital", "No", "Not Quantified", "10,000,000", "-", "3,054,604", "Not Quantified", "6,945,396 -", "Not implemented", "No", "No"], ["1382 Local Statutory Bodies", "138201 LG Council Adminstration services", "No", "Not Quantified", "55,220,000", "45,577,000", "45,577,00 0", "Not Quantified", "9,643,000 -", "Partially implemented", "No", "0"], ["1382 Local Statutory Bodies", "138201 LG Council Adminstration services", "Yes", "5", "68,900,000", "71,900,000", "0 71,900,00", "Not Quantified", "3,000,000", "Partially implemented", "No", "0"], ["1382 Local Statutory Bodies", "138202 LG procurement management services", "No", "Not Quantified", "22,000,000", "15,627,167", "26,490,16 8", "Not Quantified", "4,490,168", "Fully implemented", "No", "0"], ["1382 Local Statutory Bodies", "138202 LG procurement management services", "Yes", "5", "6,000,000", "6,000,000", "6,000,000", "Not Quantified", "-", "Fully implemented", "No", "0"], ["1382 Local Statutory Bodies", "138203 LG staff recruitment services", "No", "Not Quantified", "16,500,000", "13,625,000", "13,625,00 0", "Not Quantified", "2,875,000 -", "Fully implemented", "No", "0"], ["1382 Local Statutory Bodies", "138203 LG staff recruitment services", "Yes", "4", "5,000,000", "5,000,000", "5,000,000", "Not Quantified", "-", "Fully implemented", "No", "0"], ["1382 Local Statutory Bodies", "138206 LG Political and executive oversight", "No", "Not Quantified", "4,000,000", "4,000,000", "4,000,000", "Not Quantified", "-", "Fully implemented", "No", "0"], ["1382 Local Statutory Bodies", "138206 LG Political and executive oversight", "Yes", "4", "42,874,000", "41,090,000", "41,090,00 0", "Not Quantified", "1,784,000 -", "Fully implemented", "No", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix ii: Budget Performance", "page": 34, "level": 6}}, {"headings_1": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}], "page": 37, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["Planning", "None", "None", "None", "Release of funds and implementation", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "Reporting"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix ii: Budget Performance", "page": 34, "level": 6}}, {"headings_1": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}], "page": 37, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1481 Financial Management and Accountability(LG)", "148101 LG Financial Management services", "No", "Not Quantified", "40,054,000", "25,902,000", "43,336,00 0", "Not Quantified", "3,282,000", "Not implemented", "No", "0"], ["1482 Internal Audit Services", "148201 Management of Internal Audit Office", "No", "Not Quantified", "10,000,000", "5,134,140", "5,134,140", "Not Quantified", "4,865,860 -", "No conclusion", "No", "0"], ["181 Agricultural Extension Services", "018101 Extension Worker Services", "No", "Not Quantified", "236,251,000", "236,251,000", "236,249,7 50", "Not Quantified", "- 1,250", "No conclusion", "No", "0"], ["181 Agricultural Extension Services", "018175 Non Standard Service Delivery Capital", "Yes", "30", "44,999,000", "44,999,000", "", "Not Quantified", "44,999,000 -", "Not implemented", "No", "0"], ["182 District Production Services", "018275 Non Standard Service Delivery Capital", "No", "Not Quantified", "11,128,000", "11,128,078", "55,803,06 1", "Not Quantified", "44,675,061", "No conclusion", "No", "0"], ["182 District Production Services", "018282 Slaughter slab construction", "Yes", "1", "9,520,000", "9,519,626", "9,519,626", "Not Quantified", "- 374", "Fully implemented", "No", "No"], ["781 Pre-Primary and Primary Education", "078180 Classroom construction and rehabilitation", "Yes", "7", "591,125,000", "30,000,000", "32,715,00 0", "Not Quantified", "558,410,000 -", "Partially implemented", "No", "No"], ["781 Pre-Primary and Primary Education", "078181 Latrine construction and rehabilitation", "Yes", "15", "69,804,000", "8,000,000", "8,000,000", "0", "61,804,000 -", "Not implemented", "No", "0"], ["781 Pre-Primary and Primary Education", "078182 Teacher house construction and rehabilitation", "Yes", "1", "1,676,864,000", "89,728,097", "-", "0", "1,676,864,000 -", "Partially implemented", "No", "0"], ["781 Pre-Primary and Primary Education", "078183 Provision of furniture to primary schools", "No", "Not Quantified", "135,000,000", "-", "-", "Not Quantified", "135,000,000 -", "No conclusion", "No", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix ii: Budget Performance", "page": 34, "level": 6}}, {"headings_1": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}], "page": 38, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["Planning", "None", "None", "None", "Release of funds and implementation", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "Reporting"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "Appendix ii: Budget Performance", "page": 34, "level": 6}}, {"headings_1": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}], "page": 38, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["881 Primary Healthcare", "088155 Standard Pit Latrine Construction (LLS.)", "Yes", "5", "30,000,000", "30,000,000", "5 29,999,52", "3", "- 475", "Partially implemented", "No", "No"], ["881 Primary Healthcare", "088183 OPD and other ward Construction and Rehabilitation", "Yes", "1", "683,585,000", "683,584,958", "683,551,7 18", "1", "- 33,282", "Fully implemented", "No", "No"], ["**Grand Total**", "", "", "", "**11,661,565,000**", "**4,537,706,5 79**", "**3,926,02 4,048**", "", "**- 7,735,540,952**", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix ii: Budget Performance", "page": 34, "level": 6}}, {"headings_1": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}], "page": 39, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["Planning", "None", "None", "None", "Release of funds and implementation", "None", "None", "None", "None", "None", "Monitoring and Evaluation", "Reporting"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix ii: Budget Performance", "page": 34, "level": 6}}, {"headings_1": {"content": "Appendix i: Extent of achievement of Strategic Plan", "page": 31, "level": 6}}], "page": 39, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Appendix iii (a): Failure to maintain Fuel Registers", "metadata": {"headings": [{"headings_0": {"content": "Appendix iii (a): Failure to maintain Fuel Registers", "page": 40, "level": 6}}, {"headings_1": {"content": "Appendix ii: Budget Performance", "page": 34, "level": 6}}], "page": 40, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["1", "UBE644Q", "TOYOTA HILUX", "2500", "PRODUCTION"], ["2", "LG0014-40", "TOYOTA LAND CRUISER- AMBULANCE", "4000", "KALANGALA HC IV"], ["3", "LG0018-040", "FORDRANGER D/CABIN", "2500", "KALANGALA HC IV"], ["4", "LG0041-40", "TOYOTA", "2700", "KALANGALA D/HQTRS"], ["5", "LG0014-040", "STATION WAGON", "2300", "KALANGALA D/HQTRS"], ["6", "UAJ 292 X", "TOYOTA D/CABIN", "2500", "KALANGALA D/HQTRS"], ["7", "UG0021-15", "TOYOTA D/CABIN", "2500", "KALANGALA D/HQTRS"], ["8", "LG0033-15", "FORD EVEREST", "2500", "KALANGALA D/HQTRS"], ["9", "LG0034-15", "TOYOTA OMNI BUS", "3000", "KALANGALA D/HQTRS"], ["10", "UG3169 R", "MITSUBISHI PICK UP", "2700", "KALANGALA D/HQTRS"], ["11", "UG0033 S", "TOYOTA HILUX", "2500", "KALANGALA D/HQTRS"], ["12", "LG0006-15", "TOYOTA HILUX", "2500", "KALANGALA D/HQTRS"], ["13", "LG0017-040", "NISSAN HARD BODY", "3000", "KALANGALA D/HQTRS"], ["14", "LG0059-15", "TOYOTA LAND CRUISER HARD TOP", "4500", "CAO\u2019S OFFICE"], ["15", "UG6500 M", "TOYOTA D/CABIN", "2500", "KALANGALA HC IV"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix iii (a): Failure to maintain Fuel Registers", "page": 40, "level": 6}}, {"headings_1": {"content": "Appendix ii: Budget Performance", "page": 34, "level": 6}}], "page": 40, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["S/N", "Vehicle Reg. No.", "Type of vehicle", "Engine Capacity", "User"], "type": "table"}}, {"content": "Appendix iii (b): Failure to properly maintain log books", "metadata": {"headings": [{"headings_0": {"content": "Appendix iii (b): Failure to properly maintain log books", "page": 41, "level": 6}}, {"headings_1": {"content": "Appendix iii (a): Failure to maintain Fuel Registers", "page": 40, "level": 6}}], "page": 41, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["1", "UBE644Q", "TOYOTA HILUX", "2500", "PRODUCTION"], ["2", "LG0014-40", "TOYOTA LAND CRUISER- AMBULANCE", "4000", "KALANGALA HC IV"], ["3", "LG0018-040", "FORDRANGER D/CABIN", "2500", "KALANGALA HC IV"], ["4", "LG0041-40", "TOYOTA", "2700", "KALANGALA D/HQTRS"], ["5", "LG0014-040", "STATION WAGON", "2300", "KALANGALA D/HQTRS"], ["6", "UAJ 292 X", "TOYOTA D/CABIN", "2500", "KALANGALA D/HQTRS"], ["7", "UG0021-15", "TOYOTA D/CABIN", "2500", "KALANGALA D/HQTRS"], ["8", "LG0033-15", "FORD EVEREST", "2500", "KALANGALA D/HQTRS"], ["9", "LG0034-15", "TOYOTA OMNI BUS", "3000", "KALANGALA D/HQTRS"], ["10", "UG3169 R", "MITSUBISHI PICK UP", "2700", "KALANGALA D/HQTRS"], ["11", "UG0033 S", "TOYOTA HILUX", "2500", "KALANGALA D/HQTRS"], ["12", "LG0006-15", "TOYOTA HILUX", "2500", "KALANGALA D/HQTRS"], ["13", ".LG0017-040", "NISSAN HARD BODY", "3000", "KALANGALA D/HQTRS"], ["14", "LG0059-15", "TOYOTA LAND CRUISER HARD TOP", "4500", "CAO\u2019S OFFICE"], ["15", "UG6500 M", "TOYOTA D/CABIN", "2500", "KALANGALA HC IV"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix iii (b): Failure to properly maintain log books", "page": 41, "level": 6}}, {"headings_1": {"content": "Appendix iii (a): Failure to maintain Fuel Registers", "page": 40, "level": 6}}], "page": 41, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["S/n", "Vehicle Reg. no.", "Type of vehicle", "Engine Capacity", "User"], "type": "table"}}, {"content": "Appendix iii (c): Absence of Annual Motor Vehicle Inspections", "metadata": {"headings": [{"headings_0": {"content": "Appendix iii (c): Absence of Annual Motor Vehicle Inspections", "page": 42, "level": 6}}, {"headings_1": {"content": "Appendix iii (b): Failure to properly maintain log books", "page": 41, "level": 6}}], "page": 42, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["1", "UBE644Q", "TOYOTA HILUX", "2500", "PRODUCTION"], ["2", "LG0014-40", "TOYOTA LAND CRUISER- AMBULANCE", "4000", "KALANGALA HC IV"], ["3", "LG0018-040", "FORDRANGER D/CABIN", "2500", "KALANGALA HC IV"], ["4", "LG0041-40", "TOYOTA", "2700", "KALANGALA D/HQTRS"], ["5", "LG0014-040", "STATION WAGON", "2300", "KALANGALA D/HQTRS"], ["6", "UAJ 292 X", "TOYOTA D/CABIN", "2500", "KALANGALA D/HQTRS"], ["7", "UG0021-15", "TOYOTA D/CABIN", "2500", "KALANGALA D/HQTRS"], ["8", "LG0033-15", "FORD EVEREST", "2500", "KALANGALA D/HQTRS"], ["9", "LG0034-15", "TOYOTA OMNI BUS", "3000", "KALANGALA D/HQTRS"], ["10", "UG3169 R", "MITSUBISHI PICK UP", "2700", "KALANGALA D/HQTRS"], ["11", "UG0033 S", "TOYOTA HILUX", "2500", "KALANGALA D/HQTRS"], ["12", "LG0006-15", "TOYOTA HILUX", "2500", "KALANGALA D/HQTRS"], ["13", ".LG0017-040", "NISSAN HARD BODY", "3000", "KALANGALA D/HQTRS"], ["14", "LG0059-15", "TOYOTA LAND CRUISER HARD TOP", "4500", "CAO\u2019S OFFICE"], ["15", "UG6500 M", "TOYOTA D/CABIN", "2500", "KALANGALA HC IV"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix iii (c): Absence of Annual Motor Vehicle Inspections", "page": 42, "level": 6}}, {"headings_1": {"content": "Appendix iii (b): Failure to properly maintain log books", "page": 41, "level": 6}}], "page": 42, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["S/n", "Vehicle Reg. no.", "Type of vehicle", "Engine Capacity", "User"], "type": "table"}}, {"content": "Appendix iv: Vehicles not updated on Asset Management Module", "metadata": {"headings": [{"headings_0": {"content": "Appendix iv: Vehicles not updated on Asset Management Module", "page": 43, "level": 6}}, {"headings_1": {"content": "Appendix iii (c): Absence of Annual Motor Vehicle Inspections", "page": 42, "level": 6}}], "page": 43, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["1.", "UBE644Q", "2019", "DONATION", "TOYOTA HILUX", "PRODUCTION", "KALANGAL A DLG"], ["2.", "LG0014- 40", "2017", "177,789,180", "TOYOTA LAND CRUISER- AMBULANCE", "KALANGALA HC IV", "KALANGAL A D/HQTRS"], ["3.", "UG6500 M", "2020", "DONATION", "TOYOTA D/CABIN", "KALANGALA HC IV", "KALANGAL A D/HQTRS"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix iv: Vehicles not updated on Asset Management Module", "page": 43, "level": 6}}, {"headings_1": {"content": "Appendix iii (c): Absence of Annual Motor Vehicle Inspections", "page": 42, "level": 6}}], "page": 43, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["S/N", "Vehicle Registra tion No.", "Date of Acquis ition", "Cost of Vehicle", "Type of Vehicle", "Benefiting Category", "Physical Location"], "type": "table"}}, {"content": "Appendix v: Support to Entity Service Delivery", "metadata": {"headings": [{"headings_0": {"content": "Appendix v: Support to Entity Service Delivery", "page": 44, "level": 6}}, {"headings_1": {"content": "Appendix iv: Vehicles not updated on Asset Management Module", "page": 43, "level": 6}}], "page": 44, "document_name": "Kalangala DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["1", "UBE644Q", "2019", "DONATION", "TOYOTA HILUX", "PRODUCTION", "KALANGALA DLG"], ["2", "LG0014- 40", "2017", "177,789,180", "TOYOTA LAND CRUISER- AMBULANCE", "KALANGALA HC IV", "KALANGALA D/HQTRS"], ["3", "LG0018- 040", "2016", "157,114,000", "FORDRANGER D/CABIN", "KALANGALA HC IV", "KALANGALA D/HQTRS"], ["4", "LG0041-40", "2007", "", "TOYOTA", "KALANGALA D/HQTRS", "KALANGALA D/HQTRS"], ["5", "LG0014- 040", "2016", "", "STATION WAGON", "D/HQTRS KALANGALA", "KALANGALA D/HQTRS"], ["6", "UAJ 292 X", "2008", "NAADS", "TOYOTA D/CABIN", "D/HQTRS KALANGALA", "KALANGALA D/HQTRS"], ["7", "UG0021- 15", "2006", "", "TOYOTA D/CABIN", "D/HQTRS KALANGALA", "KALANGALA D/HQTRS"], ["8", "LG0033- 15", "2007", "", "FORD EVEREST", "KALANGALA D/HQTRS", "KALANGALA D/HQTRS"], ["9", "LG0034- 15", "2008", "", "TOYOTA OMNI BUS", "KALANGALA D/HQTRS", "KALANGALA D/HQTRS"], ["10", "UG3169 R", "2015", "", "MITSUBISHI PICK UP", "KALANGALA D/HQTRS", "KALANGALA D/HQTRS"], ["11", "UG0033 S", "2007", "", "TOYOTA HILUX", "KALANGALA D/HQTRS", "KALANGALA D/HQTRS"], ["12", "LG0006- 15", "", "", "TOYOTA HILUX", "KALANGALA D/HQTRS", "KALANGALA D/HQTRS"], ["13", ".LG0017- 040", "2016", "", "NISSAN HARD BODY", "KALANGALA D/HQTRS", "KALANGALA D/HQTRS"], ["14", "LG0059- 15", "2009", "NOT CLEAR", "TOYOTA LAND CRUISER HARD TOP", "CAO\u2019S OFFICE", "KALANGALA D/HQTRS"], ["15", "UG6500 M", "2020", "DONATION", "TOYOTA D/CABIN", "KALANGALA HC IV", "KALANGALA D/HQTRS"], ["", "**Total Cost**", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix v: Support to Entity Service Delivery", "page": 44, "level": 6}}, {"headings_1": {"content": "Appendix iv: Vehicles not updated on Asset Management Module", "page": 43, "level": 6}}], "page": 44, "document_name": "Kalangala DLG Report of Auditor General 2020", "columns": ["S/N", "Vehicle Registrat ion No.", "Date of Acquisi tion", "Cost of Vehicle", "Type of Vehicle", "Benefiting Category", "Physical Location"], "type": "table"}}], "table_of_contents": [{"content": ["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 Covid-19 interventions - 11", "Other Matter - 13", " 3.0 Understaffing - 13", "Other Information - 13", "Management\u2019s Responsibility for the Financial Statements - 14", "Auditor\u2019s Responsibility - 14", "Other Reporting Responsibilities - 15", "Report on the Audit of Compliance with Legislation - 15", " 4.0 Management of Government-Vehicles (Fleet Management) - 15", "Status of Basic Medical Equipment for Maternity in Kalangala District 18 5.0", "Follow up on implementation of UgIFT 22 6.0", "Works-Implementation of Uganda Road Fund (URF) 24 7.0", "Appendices - 28", "Appendix i: Extent of achievement of Strategic Plan - 28", "Appendix ii: Budget Performance - 31", "Appendix iii (a): Failure to maintain Fuel Registers - 37", "Appendix iii (b): Failure to properly maintain log books - 38", "Appendix iii (c): Absence of Annual Motor Vehicle Inspections - 39", "Appendix iv: Vehicles not updated on Asset Management Module - 40", "Appendix v: Support to Entity Service Delivery - 41", "Appendix vi: Motor Vehicle without Service Analysis Records - 42"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Kalangala DLG Report of Auditor General 2021.chunks.json b/reports/Chunks/Kalangala DLG Report of Auditor General 2021.chunks.json deleted file mode 100644 index 5b2bad9170dae52a8e351b10e9463c9f0b61f9f0..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kalangala DLG Report of Auditor General 2021.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 2, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["ACDP", "Agriculture Cluster Development Project"], ["AIA", "Appropriation in Aid"], ["CAO", "Chief Administrative Officer"], ["DLG", "District Local Government"], ["GoU", "Government of Uganda"], ["HR", "Human Resource"], ["ICT", "Information & Communication Technology"], ["IFMS", "Integrated Financial Management System"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["IPF", "Indicative Planning Figures"], ["IPPS", "Intergrated Personel and Payroll System"], ["ISSAI", "International Strandards for Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LGFAM", "Local Government Financial and Accounting Manual, 2007"], ["LGFAR", "Local Government Financial and Accounting Manual, 2007"], ["LLG", "Lower Local Governments"], ["MDAs", "Ministries, Departments and Agencies"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["MoGLSD", "Ministry of Gender, Labour and Social Development"], ["MoLG", "Ministry of Local Government"], ["MoPS", "Ministry of Public Service"], ["NAA", "National Audit Act"], ["NDP", "National Development Plan"], ["NIRA", "National Identification Registration Authority"], ["NPA", "National Planning Authority"], ["NTR", "Non-Tax Revenue"], ["OAG", "Office of the Auditor General"], ["PAYE", "Pay As You Earn"], ["PBS", "Program Budgeting System"], ["PCA", "Payroll Consults Africa"], ["PDMS", "Payroll Deduction Management System"], ["PDU", "Procurement & Disposal Unit"], ["PFMA", "Public Finance Management Act"], ["PFMR", "Public Finance Management Regulations"], ["PPDA", "Public Procurement & Disposal of Public Assets"], ["PS/ST", "Permanent Secretary / Secretary to the Treasury"], ["TI", "Treasury Instructions"], ["TSA", "Treasury Single Account"], ["TSSA", "Treasury Sub Single Account"], ["UCF", "Uganda Consolidated Fund"], ["UgIFT", "Uganda Intergovernmental Fiscal Transfers Program for Results"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": [["UGX", "Uganda Shilling"], ["UNEB", "Uganda National Examination Board"], ["URA", "Uganda Revenue Authority"], ["URF", "Uganda Road Fund"], ["UWEP", "Uganda Women Empowerment Project"], ["VFM", "Value for Money"], ["YLP", "Youth Livelihood Program"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 5, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 5, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 5, "level": 5}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 5}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Kalangala District Local Government which comprise the Statement of Financial Position as at 30 th June 2021, the Statement of Financial Performance, Statement of Changes in Equity and 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 Kalangala District Local Government for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 5}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 5}}]], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 5, "level": 5}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 5}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2021", "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 Statements Section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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 for Opinion", "page": 5, "level": 5}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 5}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2021", "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. \nI have determined the matters described below as the key audit matters to be communicated in my report: \nAs a result, I considered payroll management in LGs a Key Audit Matter and identified crosscutting risks including; unrealistic budgeting for employees and pension costs, under absorption of wage funds, delayed access to the payroll, over payment of salaries, non-payment of salary and pension arrears, among others. \nI analysed the approved budget and releases to Kalangala District for salary, pension and gratuity in the period under review, as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}]], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["Salary", "8,210,136,750", "8,897,396,514", "8,897,396,514", "100"], ["Pension", "302,387,712", "302,387,712", "302,387,712", "100"], ["Gratuity", "1,282,025,584", "1,282,025,584", "1,282,025,584", "100"], ["Pension Arrears", "-", "-", "-", "-"], ["Salary Arrears", "-", "-", "-", "-"], ["**Total**", "**9,794,550,046**", "**10,481,809,810**", "**10,481,809,810**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["Category", "Initial Approved budget (UGX)", "Revised budget (UGX)", "Amount released (UGX)", "%age funding received"], "type": "table"}}, {"content": "The wage and Pension Pay roll of UGX.10,481,809,810 constituted 52.1% of the District\u2019s budget for 2020/2021 of UGX.20,128,919,532. \nI am aware that the Covid-19 Pandemic continues to significantly affect the implementation of payroll management activities. A number of Districts did not carry out planned recruitments resulting into huge unspent balances. \nBased on the audit procedures performed, I made the following significant audit findings;", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}]], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**No**", "**Observations**", "**Recommendati ons**"], ["**1.1**", "**Payment of Salaries, Pension and Gratuity** i) **Absorption of Funds** I reviewed funds absorption and noted that UGX.9.40 billion (89.7%) was spent out of the total receipts of UGX.10.48 billion, resulting in an unabsorbed balance of UGX.1.08 billion. Billion was subsequently swept back to the consolidated **Expenditure (C)** **Unspent (B-C)** **% absorp tion** General staff salaries Pension Gratuity **(UGX \u2019bns) (UGX \u2019bns)** 8.90 8.90 7.83 1.07 0.30 1.28 0.30 1.28 0\\. 29 1.27 0.01 0.01 88 97 99 **to the table below;** **Approv** **ed** **Estima** **tes (A)** **(UGX** \u2019bns)** **Releases / Warrant** **(B)** (UGX \u2019bns)** fund account. UGX.1.08 **Refer**", "advised the Accounting Officer to always ensure that there is adequate payroll planning and that funds are utilized for the intended purpose. I"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["", "Pension Arrears", "-", "- -", "-", "-", "service into not paid", ""], [null, "Salary Arrears", "-", "- -", "-", "-", null, null], [null, "**Total**", "**10.48**", "**10.48** 9.40**", "**1.08**", "", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["No", "Observations", "None", "None", "None", "None", "None", "Recommendati ons"], "type": "table"}}, {"content": [["", "Pension Arrears", "-", "- -", "-", "-", "service into not paid", ""], [null, "Salary Arrears", "-", "- -", "-", "-", null, null], [null, "**Total**", "**10.48**", "**10.48** 9.40**", "**1.08**", "", null, null], [null, "absorption of released funds negatively impacts service Accounting Officer explained that they faced the following challenges during the course of implementation of the Approved Wage budget for the Financial Year 2020/2021 which resulted into under absorption of the released funds; Failure to attract staff who were budgeted for in the Financial year 2020/2021. Three positions were advertised but were not filled, accumulating UGX.67,774,212. \uf0b7 Staff under disciplinary measures especially porters were not paid a total of UGX.5,404,948 because of abandonment of duty. appointments were terminated in May 2021 leading to unspent balance which was swept back to treasury. \uf0b7 delivery. Under The Their", null, null, null, null, null, null], ["ii) **Over payment of salary** Section B-a (7) of the Uganda Public Standing Orders, 2010 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. review of the payroll data (IPPS) and IFMS payments revealed variances between amounts on the approved payroll and payments to individual employees, leading to Over payments of UGX.1,265,254, contrary to Section B-a (7) of the Uganda Public Standing Orders, 2010, as shown in **Appendix 1.** payment of salaries leads to loss of Government funds. Accounting Officer explained that this was due to IFMS network being slow and duplicating payments. A Over The", null, null, null, null, null, null, "I advised the Accounting Officer to recover the funds from the concerned officers."], ["iii) **Under payment of salary** A review of the payroll data (IPPS) and IFMS payments revealed variances between amounts on the approved payroll and payments to individual an under payment of UGX.37,719,627 as shown in **Appendix 2.** employees, leading to payment of salary reduces staff morale and productivity. Accounting Officer responded that pursuant of section (A - n), paragraph 19 of the Uganda Public Service Standing Order (2010 edition) that gives Accounting Officers powers to stop salary of the officer who might have abandoned duty for 30 days; he Suspended salary of staff who abandoned duty until District Service Commission Under The", null, null, null, null, null, null, "I advised the Accounting Officer to periodically review staff payrolls to eliminate errors and mistakes."]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["No", "Observations", "None", "None", "None", "None", "None", "Recommendati ons"], "type": "table"}}, {"content": [["directs his/her removal from the payroll.", ""], ["iv) **Payment of salary using wrong scales** A comparison of base pay in the IPPS payroll registers with the salary structure for 2020/21, revealed that 24 staff were paid using wrong salary scales, leading to under payments of UGX.1,281,833, contrary to Section B\u2013a (6) & (7) of the Uganda Public Service Standing Orders, 2010, as shown in **Appendix 3.** of salary using wrong scales causes creates opportunity for misappropriation of funds and also leads to misstatements of salary expenditure in the financial statements. Accounting Officer attributed this to the following; \uf0b7 Interrupted IPPS internet network throughout the financial year 2020/2021 as a result of new upgrades made by MOPS \uf0b7 Non automatic increment of the segment whenever incremental date is reached. Payment The", "I advised the Accounting Officer to ensure that salary amounts are reconciled periodically to salary scales before effecting payments"], ["v) **Delayed deletion of staff from payroll** Section B-a (12) of the Uganda Public Standing Orders, 2010 requires the payment of salary to public officers to be stopped immediately they cease rendering services to Government under whatever circumstances, including death. noted that UGX.1,480,155 was paid to one staff who had retired, as detailed in **table below;** **Employ** **ee** Name** **SN. Supplier No** **Retireme nt/ transfer date** **Month/dat e removed from the payroll** **The** total amount paid after retirement** **date** Ssenyonjo 745107 30/01/2020 30/10/2020 1,480,155 Suleman **TOTAL** 1,480,155** Delayed removal of staff from payroll results into payment for services that were not rendered to the entity hence resulting in financial loss to the Government. Accounting Officer explained that this was an Education Assistant II who had retired under early retirement but his recommendation for retirement was received late. I The", "I advised the Accounting Officer to ensure his team verifies accuracy of information on Payroll to ensure all leavers are excluded."]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["No", "Recommendati ons"], "type": "table"}}, {"content": [["directs his/her removal from the payroll.", ""], ["iv) **Payment of salary using wrong scales** A comparison of base pay in the IPPS payroll registers with the salary structure for 2020/21, revealed that 24 staff were paid using wrong salary scales, leading to under payments of UGX.1,281,833, contrary to Section B\u2013a (6) & (7) of the Uganda Public Service Standing Orders, 2010, as shown in **Appendix 3.** of salary using wrong scales causes creates opportunity for misappropriation of funds and also leads to misstatements of salary expenditure in the financial statements. Accounting Officer attributed this to the following; \uf0b7 Interrupted IPPS internet network throughout the financial year 2020/2021 as a result of new upgrades made by MOPS \uf0b7 Non automatic increment of the segment whenever incremental date is reached. Payment The", "I advised the Accounting Officer to ensure that salary amounts are reconciled periodically to salary scales before effecting payments"], ["v) **Delayed deletion of staff from payroll** Section B-a (12) of the Uganda Public Standing Orders, 2010 requires the payment of salary to public officers to be stopped immediately they cease rendering services to Government under whatever circumstances, including death. noted that UGX.1,480,155 was paid to one staff who had retired, as detailed in **table below;** **Employ** **ee** Name** **SN. Supplier No** **Retireme nt/ transfer date** **Month/dat e removed from the payroll** **The** total amount paid after retirement** **date** Ssenyonjo 745107 30/01/2020 30/10/2020 1,480,155 Suleman **TOTAL** 1,480,155** Delayed removal of staff from payroll results into payment for services that were not rendered to the entity hence resulting in financial loss to the Government. Accounting Officer explained that this was an Education Assistant II who had retired under early retirement but his recommendation for retirement was received late. I The", "I advised the Accounting Officer to ensure his team verifies accuracy of information on Payroll to ensure all leavers are excluded."], ["**1.2 Management of Payroll Deductions** i) **Over/Under remittance of deductions** Section B-a (17) requires a public officer\u2019s individual contractual obligations such as hire purchase, loan, and contributions to saving schemes, trade unions and staff associations to be deducted from his or her salary, in accordance with the regulations. noted that whereas UGX.2,448,664,141 was deducted from employees\u2019 salaries to different beneficiaries, UGX.2,446,635,255 was remitted, leading to an under remittance amounting to UGX.73,649,208, as shown **in the table below;** to be remitted I", "I advised the Accounting Officer to ensure his team verifies accuracy of information on Payroll and timely reconcile the results with payment on the IFMS."]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["No", "Recommendati ons"], "type": "table"}}, {"content": [["", "**SN .**", "**Beneficia ry**", "**Deduct ion code**", "**Payroll Deduction amount (UGX)**", "**Amount remitted as** **per** IFMS (UGX)**", "", "at", ""], [null, null, null, null, null, null, "**remittanc** **e (UGX)** **Under**", null, null], [null, "**1**", "Uganda Revenue Authority Collections", "249", "1,498,987,622", "1,447,620,813", "51,366,809", null, null], [null, "**2**", "Uganda National Teachers Union (Unatu)", "257", "15,514,560", "15,339,815", "174,745", null, null], [null, "**3**", "Uganda Consumer Lenders/ Uganda Bankers Associatio n", "482", "317,931,647", "295,823,993", "22,107,654", null, null], [null, "**Total**", null, null, "**1,832,433,829**", "**1,758,784,621**", "**73,649,208**", null, null], [null, "Under remittances could lead to misappropriations of funds not paid to the beneficiaries Additionally, Over remittance of funds could lead to loss of District funds. Accounting Officer attributed under remmittance to the following; \uf0b7 The challenge of the IFMS network which duplicates and at times hides payments after they are validated and then returns them at the closure of Financial year as unpaid. \uf0b7 A result of non remittance of deductions on suspended salary for staff under disciplinary proceedures. The", null, null, null, null, null, null, null], ["ii) **Un-authorized loans deductions** Section 2.1.2 & 2.1.4 of the service agreement between the Government Uganda Lenders' Association/Uganda Bankers' Association letter of undertaking for each Government employee before making an employee reservation on the PDMS. Consumer requires a (MoPS) and addition, only deductions consented to by employees, in writing, should be submitted to the MoPS for timely monthly payroll processing or as advised by the employer. **Lack of letters of undertaking** I noted that the District made unauthorised loan deductions totalling UGX.100,753,524 . The deductions were from 57 employees that did not have letters of undertaking, as shown in **Appendix 4(a).** is a risk of making deductions from staff that have no loans, which deprives them of their earnings. Accounting Officer explained that this was due to the fact that Financial Institutions offer loans to employees using phones, where management has no control, since an employee receives money before being approved on the PCA. Additionally, financial institutions offer Topup loans without signing new Letters of undertaking. In **a)** There The", null, null, null, null, null, null, null, "I advised the Accounting Officer to ensure that all loan applications are backed by letters of undertaking as well as letters of consent by the applicants. the Accounting Officer should liaise with responsible officers to ensure that loans are approved through the PDMS. Additionally,"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["No", "Observations", "None", "None", "None", "None", "None", "None", "Recommendati ons"], "type": "table"}}, {"content": [["", "**b) Loan deductions with variances in the IPPS, \u201cactive** **deduction\u201d or the \u201cmy approval\u201d reports** I noted variances amounting UGX.56,902,296 between the amounts in the IPPS payroll register and my approvals and active deductions as shown in **Appendix 4(b).** is a risk of making deductions from staff that have no loans, which deprives them of their salary earnings. Accounting Officer explained that this due to the fact that Financial institutions adjust loan instalment amounts whenever they wish and also the delay to remove deduction codes from employees\u2019 salary especially those who obtained loans before single code was introduced. There The", ""], ["", "iii) **Delayed/non-remittance of deductions to UCLA/UBA** Paragraph 4.6.1 of Establishment Notice No. 2 of 2019 requires payroll deductions to be remitted concurrently with salary payments. \uf0b7 \uf0b7 I noted that the District made payroll deductions of UGX.317,931,647, but did not remit UGX.22,107,654 to UCLA/UBA. I noted that the District made payroll deductions of UGX.317,931,647 and did not concurrently remitted it with the salary payments in six months with delays of up-to 56 days, as shown **in Appendix 5.** non remittance of deductions to UCLA/UBA could lead to litigation due to delays in payments to the lending institutions. Accounting Officer attributed this to poor IFMS network which slowed down the payment system causing a delay in remitting deductions. Delayed/ The", "I advised the Accounting Officer to ensure that Salary payments and Deductions to respective beneficiaries are approved and paid concurrently."], ["", "iv) **Delayed/ non-remittance of PAYE deductions to URA** Section 123(1) of the Income Tax Act, 1997 (as amended) requires withholding agents to URA any tax that has been withheld or that should have been withheld within fifteen days after the end of the month in which the payment subject to withholding tax was made by the withholding agent. \uf0b7 I noted that the Management made PAYE deductions of UGX.1,498,987,622, but under remitted UGX.51,366,809 to URA. \uf0b7 I noted delays in the remittance of PAYE deductions to URA deductions of four months with a notable delay of 45 days from April 2021 deductions, as shown in **Appendix 6.** remittance of PAYE attracts fines and penalties from the Revenue Authority. Accounting Officer attributed this to poor ifms network which slows down the payment system causing a delay in remitting deductions. Delayed The", "put I advised the Accounting Officer to strong internal controls to ensure that officers effect payments promptly invoices created. after are"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], "page": 10, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "**b) Loan deductions with variances in the IPPS, \u201cactive** **deduction\u201d or the \u201cmy approval\u201d reports** I noted variances amounting UGX.56,902,296 between the amounts in the IPPS payroll register and my approvals and active deductions as shown in **Appendix 4(b).** is a risk of making deductions from staff that have no loans, which deprives them of their salary earnings. Accounting Officer explained that this due to the fact that Financial institutions adjust loan instalment amounts whenever they wish and also the delay to remove deduction codes from employees\u2019 salary especially those who obtained loans before single code was introduced. There The", ""], ["", "iii) **Delayed/non-remittance of deductions to UCLA/UBA** Paragraph 4.6.1 of Establishment Notice No. 2 of 2019 requires payroll deductions to be remitted concurrently with salary payments. \uf0b7 \uf0b7 I noted that the District made payroll deductions of UGX.317,931,647, but did not remit UGX.22,107,654 to UCLA/UBA. I noted that the District made payroll deductions of UGX.317,931,647 and did not concurrently remitted it with the salary payments in six months with delays of up-to 56 days, as shown **in Appendix 5.** non remittance of deductions to UCLA/UBA could lead to litigation due to delays in payments to the lending institutions. Accounting Officer attributed this to poor IFMS network which slowed down the payment system causing a delay in remitting deductions. Delayed/ The", "I advised the Accounting Officer to ensure that Salary payments and Deductions to respective beneficiaries are approved and paid concurrently."], ["", "iv) **Delayed/ non-remittance of PAYE deductions to URA** Section 123(1) of the Income Tax Act, 1997 (as amended) requires withholding agents to URA any tax that has been withheld or that should have been withheld within fifteen days after the end of the month in which the payment subject to withholding tax was made by the withholding agent. \uf0b7 I noted that the Management made PAYE deductions of UGX.1,498,987,622, but under remitted UGX.51,366,809 to URA. \uf0b7 I noted delays in the remittance of PAYE deductions to URA deductions of four months with a notable delay of 45 days from April 2021 deductions, as shown in **Appendix 6.** remittance of PAYE attracts fines and penalties from the Revenue Authority. Accounting Officer attributed this to poor ifms network which slows down the payment system causing a delay in remitting deductions. Delayed The", "put I advised the Accounting Officer to strong internal controls to ensure that officers effect payments promptly invoices created. after are"]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], "page": 10, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "v) **Non-deduction of PAYE from political leaders** I noted that the District did not subject political leaders\u2019 gratuity totalling to UGX.51,416,102 to the computation of PAYE in IPPS, leading to an under deduction of UGX UGX.11,323,785 contrary to section 19(1) (a) of the Income Tax Act. Details are shown in the **Appendix 7.** of political leaders\u2019 and commissioner\u2019s gratuity from the computation of PAYE leads to financial loss to Government. Accounting Officer responded that IPPS system does not insert a formula for calculating PAYE from contract gratuity therefore they recalculate PAYE leaders and Chairperson District Service Commission and pay it off IPPS. from gratuity District Political Omission The", "I advised the Accounting Officer to ensure that political leaders\u2019 gratuity is subjected to tax by including in the gross taxable income when computing PAYE"], ["**1.3**", "**Access to Payrolls** i) **Delayed access to Salary Payroll** Section B-a (11) of the Uganda Public Standing Orders, 2010, requires Accounting Officers to ensure that Public Officers access the payroll within four (4) weeks from date of assumption of duty. noted that 16 newly recruited/transferred employees delayed to access payroll, with one delay of up-to 150 days (21 weeks), as shown in **Appendix 8.** access to payroll leads to demotivation of the affected staff and accumulation of salary arrears. Accounting Officer responded that this was due to the following; \uf0b7 Delay for new employees to obtain TINs due to high transport costs since it was COVID period. \uf0b7 Mismatch of names with NIRA and IPPS \uf0b7 Some transferred teachers report to their duty stations but fail to report to the district in time to affect payroll changes. I Delayed The", "I advised the Accounting Officer to increase monitoring and supervision over the head of human resource to promptly include new staff on the payroll for subsequent payment on IFMS."], [null, "ii) **Delayed access to Pension payroll** Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted. noted that that three pensioners delayed to access the pension payroll, with delays ranging from 31 to 62 days and one case who was expected to access the payroll in August 2020 but by June 2021, he had not as shown in **Appendix 9.** access to the pension payroll affects the wellbeing of the retirees and also leads to accumulation of pension arrears. Accounting Officer attributed this to mismatches in dates of birth and names between IPPS and NIRA which made it difficult for I Delayed The", "start I advised the Accounting Officer to ensure that prospective pensioners submitting pension documentation six months before retirement to ensure timely access to pension payroll."]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], "page": 11, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["", "b) Loan deductions with variances in the IPPS, \u201cactive deduction\u201d or the \u201cmy approval\u201d reports I noted variances amounting UGX.56,902,296 between the amounts in the IPPS payroll register and my approvals and active deductions as shown in Appendix 4(b). is a risk of making deductions from staff that have no loans, which deprives them of their salary earnings. Accounting Officer explained that this due to the fact that Financial institutions adjust loan instalment amounts whenever they wish and also the delay to remove deduction codes from employees\u2019 salary especially those who obtained loans before single code was introduced. There The", ""], "type": "table"}}, {"content": [["", "v) **Non-deduction of PAYE from political leaders** I noted that the District did not subject political leaders\u2019 gratuity totalling to UGX.51,416,102 to the computation of PAYE in IPPS, leading to an under deduction of UGX UGX.11,323,785 contrary to section 19(1) (a) of the Income Tax Act. Details are shown in the **Appendix 7.** of political leaders\u2019 and commissioner\u2019s gratuity from the computation of PAYE leads to financial loss to Government. Accounting Officer responded that IPPS system does not insert a formula for calculating PAYE from contract gratuity therefore they recalculate PAYE leaders and Chairperson District Service Commission and pay it off IPPS. from gratuity District Political Omission The", "I advised the Accounting Officer to ensure that political leaders\u2019 gratuity is subjected to tax by including in the gross taxable income when computing PAYE"], ["**1.3**", "**Access to Payrolls** i) **Delayed access to Salary Payroll** Section B-a (11) of the Uganda Public Standing Orders, 2010, requires Accounting Officers to ensure that Public Officers access the payroll within four (4) weeks from date of assumption of duty. noted that 16 newly recruited/transferred employees delayed to access payroll, with one delay of up-to 150 days (21 weeks), as shown in **Appendix 8.** access to payroll leads to demotivation of the affected staff and accumulation of salary arrears. Accounting Officer responded that this was due to the following; \uf0b7 Delay for new employees to obtain TINs due to high transport costs since it was COVID period. \uf0b7 Mismatch of names with NIRA and IPPS \uf0b7 Some transferred teachers report to their duty stations but fail to report to the district in time to affect payroll changes. I Delayed The", "I advised the Accounting Officer to increase monitoring and supervision over the head of human resource to promptly include new staff on the payroll for subsequent payment on IFMS."], [null, "ii) **Delayed access to Pension payroll** Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted. noted that that three pensioners delayed to access the pension payroll, with delays ranging from 31 to 62 days and one case who was expected to access the payroll in August 2020 but by June 2021, he had not as shown in **Appendix 9.** access to the pension payroll affects the wellbeing of the retirees and also leads to accumulation of pension arrears. Accounting Officer attributed this to mismatches in dates of birth and names between IPPS and NIRA which made it difficult for I Delayed The", "start I advised the Accounting Officer to ensure that prospective pensioners submitting pension documentation six months before retirement to ensure timely access to pension payroll."]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], "page": 11, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["", "b) Loan deductions with variances in the IPPS, \u201cactive deduction\u201d or the \u201cmy approval\u201d reports I noted variances amounting UGX.56,902,296 between the amounts in the IPPS payroll register and my approvals and active deductions as shown in Appendix 4(b). is a risk of making deductions from staff that have no loans, which deprives them of their salary earnings. Accounting Officer explained that this due to the fact that Financial institutions adjust loan instalment amounts whenever they wish and also the delay to remove deduction codes from employees\u2019 salary especially those who obtained loans before single code was introduced. There The", ""], "type": "table"}}, {"content": [["pensioners to be verified.", ""], ["1.4 **Internal Control Weaknesses** i) **Payments of salaries, pension & gratuity off IPPS** Paragraph 4.5 of Establishment Notice No. 2 of 2019 requires the responsible officer to pay for only salaries, pension and gratuity processed through IPPS. a comparison of the payroll register and IFMS payment file, noted UGX.14,222,733 off the IPPS, as shown in **Appendix 10.** that 9 staff were paid total salaries amounting control weakness creates an opportunity for payment of salaries and pension to non-eligible persons, hence loss of funds to Government. I From This", "I advised the Accounting Officer to ensure that all salaries are paid through the IPPS."], ["ii) **Validation of employees, pensioners/beneficiaries on the** **IPPS against the NIRA interface** I noted that the verification forms and copies of the verification cards for three (3) pensioners/beneficiaries were not on the respective personal files. Details are in the **appendix 11;** was therefore unable to validate, authenticate the accuracy of the payroll records (salary and pension) on the IPPS. of verification forms and cards on the staffs\u2019 personal files was attributed to the practice of employees printing, signing and taking the verification forms and cards without keeping a copy on file. Accounting Officer promised to ensure that all verified officers will have their verification cards printed and put on their files. I Lack The", "await the the I outcome of Accounting Officer\u2019s response."], ["**1.5 System related challenges**", "I advised the Accounting Officer to ensure that the entity IPPS payroll registers are consistent with MoPS payroll data."], ["i) **Inconsistencies between MoPS and entity payroll registers** I noted that there was 1 staff were on the MoPS payroll but not on the District IPPS register as shown in the table below; **Ippsno** **Supplier no** 861925 102625 **Employee name** Nankumba Sarah **MoPS IPPS** **Entity IPPS** 7,498,116 Nil Grand Total 7,498,116 above undermines the integrity of the IPPS system and there is risk of manipulation and misappropriation of salary/pension funds due to lack of reconciliatory controls between the entity information and IPPS master data at MoPS. **S n** **1** The", null], ["ii) **Effectiveness and reliability of the IPPS/NID interface** I reviewed the effectiveness and reliability of the IPPS/NID staff/pensioner/beneficiaries\u2019 verification interface and noted the following;", "await the the I outcome of Accounting Officer\u2019s response."]], "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["column_0", "column_11"], "type": "table"}}, {"content": "- In-adequate sensitization and training in the use and navigation of the system\n- System was not reliable and effective\n- Operational challenges were encountered, including; \n\uf076 E.g. Un-reliable network \n\uf076 Some information on the NIRA interface is sometimes not visible/available for instance date of birth and the photo which delays the verification exercise.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "list"}}, {"content": "The ineffectiveness of the system my affect the integrity of the IPPS payroll. \nThe Accounting Officer promised to start documenting challenges with the system so that they can be forwarded to relevant authorities for a solution. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 5, "level": 5}}]], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 5, "level": 5}}], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "A review of the entity\u2019s approved work plans, and budgets revealed that the Kalangala District had an approved budget of UGX.19.3Bn, out of which UGX.17.6Bn was warranted/availed by the end of the financial year. The total expenditure for the year was UGX.16.9Bn out of which UGX.4.4Bn was spent on non-service delivery activities, such as employee costs and transfers to other units (i.e. Town Councils, Sub-counties, Schools), implying that only UGX.12.5Bn was available for implementation of service delivery outputs. \nFrom the procedures undertaken, I noted the following significant observation:", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 5, "level": 5}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 5, "level": 5}}]], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**2.1**", "**Existence of Strategic plans that are aligned to NDP-** **III** Regulation 26 (1) of the National Planning Authority (Development of Plans) regulations require entities to submit to NPA their five-year development plans for certification before approval. 13 (6) of the PFMA requires the annual budget of all votes to be consistent with the National Development Plan (NDP). In the budget execution circular for 2020/2021, the PS/ST points out that the alignment of Government budgets with the NDP has been poor and was prioritised for improvement during financial year 2020/2021. being the first year of implementation of the NDP-III, the entity was expected to have prepared a strategic plan that is aligned to NDP III and had it approved. It is from this strategic plan that the annual plans would be based to achieve the objectives of NDP-III. noted that the entity had not prepared and approved its strategic plans. There is a risk that activities implemented during the financial I Section This", "I advised the Accounting Officer to urgently prepare a strategic plan aligned to NDP-III and have to facilitate the achievement of the NDP objectives the preparation of annual budgets. it approved and"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 5, "level": 5}}], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["year 2020/2021 were not aligned to the NDP-III, which negatively affects the achievement of NDP-III objectives. Accounting Officer explained that the National Planning Authority (NPA) had been conducting trainings to build capacity of district planners to ensure alignment of District Development Plan (DDP) to National Development Plan (NDP) III and the district had submitted the draft DDP for review to NPA. The", ""], ["**2.2 Revenue Performance**", "I advised the Accounting Officer to always come up with measures that ensure that budgeted NTR is collected."], ["**2.2.1 Local Revenue (LR) Performance** I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect UGX.1,379,547,000 during the year but collected UGX.512,435,984 representing (37%) performance. The of UGX.867,111,016 (63%) were recorded in Local Service Tax, Business Licences and other tax revenues. shortfalls in Local Revenue collections in NTR collections at the vote level result in aggregate revenue shortfalls at the treasury level, which negatively affects the implementation of planned activities at a Government-wide level. Accounting Officer explained that due to effects of Covid-19 pandemic the District was under lockdown and businesses at all landing sites collapsed, as well as all fishing activities. **2.2.2 Transfers from other Government Units/Other** **Government Transfers** The entity budgeted to receive UGX.2,549,359,196 as transfers from other Government Units. However, only UGX.1,787,892,739 (70%) was received, as shown in the table below. **Showing performance of revenue transfers from other** **% Perfo rman ce** **Varia nce** **\u201d000\u201d** **Revised Approved Budget\u201d (UGX) \u201d000\u201d** **Total Receipts (UGX) \u201d000\u201d** **government agencies** **SN** Revenue Source** **1.** Uganda 1,570,359 1,541,097 29,262 98% **2.** 979,000 246,796 732,20 25% 4 Road Fund (URF) Youth Livelihood Programme (YLP Total **2,549,359 1,787,893** **Source:** **Financial** Statements** shortfalls negatively affected the implementation of planned activities. **(UGX)** Shortfalls The **Table** Revenue", null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 5, "level": 5}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": "The Accounting Officer explained that they had anticipated the receipt of budgeted funds but effects of Covid 19 pandemic caused budget cuts. He however, committed that in the next planning period the district would liaise with the the responsible agencies to realise the budgeted funds.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 13, "level": 5}}, {"headings_1": {"content": "Key Audit Matters", "page": 5, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "2.2.3 Performance from external financing", "metadata": {"headings": [{"headings_0": {"content": "2.2.3 Performance from external financing", "page": 15, "level": 5}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 13, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "I advised the Accounting The District budgeted to receive UGX.1,990,000,000as Officer to followup with external/donor financing, out of which UGX.781,875,946 the relevant agencies to (39%), was received as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "2.2.3 Performance from external financing", "page": 15, "level": 5}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 13, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Showing performance of external funding", "metadata": {"headings": [{"headings_0": {"content": "Showing performance of external funding", "page": 15, "level": 5}}, {"headings_1": {"content": "2.2.3 Performance from external financing", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "provide the funding in the subsequent financial SN Donor Revised Total Variance % years.", "metadata": {"headings": [{"headings_0": {"content": "Showing performance of external funding", "page": 15, "level": 5}}, {"headings_1": {"content": "2.2.3 Performance from external financing", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Budget Receipts Perfo", "metadata": {"headings": [{"headings_0": {"content": "Budget Receipts Perfo", "page": 15, "level": 5}}, {"headings_1": {"content": "Showing performance of external funding", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "(UGX) (UGX) (UGX) rman", "metadata": {"headings": [{"headings_0": {"content": "(UGX) (UGX) (UGX) rman", "page": 15, "level": 5}}, {"headings_1": {"content": "Budget Receipts Perfo", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "\u201d000\u201d \u201d000\u201d \u201d000\u201d ce", "metadata": {"headings": [{"headings_0": {"content": "\u201d000\u201d \u201d000\u201d \u201d000\u201d ce", "page": 15, "level": 5}}, {"headings_1": {"content": "(UGX) (UGX) (UGX) rman", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "1. Rakai Health 1,060,000 724,857 335,143 68 Sciences \nProgramme \n(RHSP)", "metadata": {"headings": [{"headings_0": {"content": "\u201d000\u201d \u201d000\u201d \u201d000\u201d ce", "page": 15, "level": 5}}, {"headings_1": {"content": "(UGX) (UGX) (UGX) rman", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "list"}}, {"content": "2. Global Fund for 600,000 57,019 542,981 10 HIV, TB & Malaria", "metadata": {"headings": [{"headings_0": {"content": "\u201d000\u201d \u201d000\u201d \u201d000\u201d ce", "page": 15, "level": 5}}, {"headings_1": {"content": "(UGX) (UGX) (UGX) rman", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "list"}}, {"content": "3. Global Alliance for 150,000 - 150,000 0 Vaccines and \nImmunization \n(GAVI)\n4. United Nations 180,000 - 180,000 0 Expanded \nProgramme on \nImmunisation", "metadata": {"headings": [{"headings_0": {"content": "\u201d000\u201d \u201d000\u201d \u201d000\u201d ce", "page": 15, "level": 5}}, {"headings_1": {"content": "(UGX) (UGX) (UGX) rman", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "list"}}, {"content": "Total 1,990,00 1,208,12", "metadata": {"headings": [{"headings_0": {"content": "Total 1,990,00 1,208,12", "page": 15, "level": 5}}, {"headings_1": {"content": "\u201d000\u201d \u201d000\u201d \u201d000\u201d ce", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "0 781,876 4", "metadata": {"headings": [{"headings_0": {"content": "0 781,876 4", "page": 15, "level": 5}}, {"headings_1": {"content": "Total 1,990,00 1,208,12", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "Source:", "metadata": {"headings": [{"headings_0": {"content": "Source:", "page": 15, "level": 5}}, {"headings_1": {"content": "0 781,876 4", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "Financial", "metadata": {"headings": [{"headings_0": {"content": "Financial", "page": 15, "level": 5}}, {"headings_1": {"content": "Source:", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "statement \nRevenue shortfalls negatively affect the implementation of planned activities and the achievement of NDPIII objectives. \nThe Accounting Officer responded that they had anticipated the receipt of budgeted funds but effects of Covid 19 pandemic caused budget cuts. He however, committed that in the next planning period the district shall liaise with the the development partners to realise the budgeted funds.", "metadata": {"headings": [{"headings_0": {"content": "Financial", "page": 15, "level": 5}}, {"headings_1": {"content": "Source:", "page": 15, "level": 5}}, [{"headings_0": {"content": "Financial", "page": 15, "level": 5}}, {"headings_1": {"content": "Source:", "page": 15, "level": 5}}], [{"headings_0": {"content": "Financial", "page": 15, "level": 5}}, {"headings_1": {"content": "Source:", "page": 15, "level": 5}}]], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "2.3 Absorption of funds", "metadata": {"headings": [{"headings_0": {"content": "2.3 Absorption of funds", "page": 15, "level": 5}}, {"headings_1": {"content": "Financial", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "I await the out come of Out of the total Warrants/receipts for the financial year of the accounting officer\u2019s UGX.17,559,410,157, UGX.16,884,369,560 (96%) was spent response. \nby the entity resulting in an unspent balance of \nUGX.675,040,597 (4%). The unspent balance at the end of \nthe financial year was subsequently swept back to the \nconsolidated fund account.", "metadata": {"headings": [{"headings_0": {"content": "2.3 Absorption of funds", "page": 15, "level": 5}}, {"headings_1": {"content": "Financial", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["science kits and chemical reagents. Accounting Officer explained that the unspent balances were for works for the SEED Schools but since the procuremet processes had not been completed the funds were swept back. Thee district had written to the MoFPED to revote the money to this current year budget. The", ""], ["**Misclassification of expenditure** I noted that the district budgted and spent UGX.357,586,292 on inappropriate budget codes. Details of cases where this was observed are attached as **Appendix 12.** **2.4** of inappropriate budget and expenditure codes not only contrary to the Public Finance and Management Act, but it negatively financial statements. impacts on the consolidation of Accounting Officer explained that this was due to failure to align the District budget to the Chart of Accounts. He stated that he would encourage heads of departments during planning and budgeting to always involve Departmental Accountants who understand the Chart of Accounts so that transactions are put the right item codes. Use The", "I await the outcome of the Accounting Officer\u2019s response."], ["**2.5 Submission of Quarterly Performance Reports** Paragraph 8.12 (4,5,6) of the Treasury Instruction 2017, require the Accounting Officer to prepare reports for each quarter of the Financial Year in respect of the vote for which he/she is responsible. These reports shall contain financial and non-financial information on the performance of the vote and shall be submitted to Treasury not later than 15 days after the end of each quarter. noted that the entity submitted performance reports for Q1,Q2, Q3 and Q4 after the deadline given for submission of the reports as shown in the table below;- **showing comparison of Actual and reported performance of quarterly performance reports.** **Deadline for** submission** **No Details Comment** Quarter One Quarter Two Quarter Three 15/10/2020 15/01/2021 15/04/2021 Quarter Four 15/07/2021 21/10/2021 **Source: OAG analysis** **Actual date of submission** 25/01/2021 05/07/2021 05/07/2021 Delayed Delayed Delayed Delayed to submit performance reports in time affects timely tracking and evaluation of performance. I **1 2** **3** **4** **Table** Failure", "I advised the Accounting Officer to ensure that performance reports are prepared and submitted in time."]], "metadata": {"headings": [{"headings_0": {"content": "2.3 Absorption of funds", "page": 15, "level": 5}}, {"headings_1": {"content": "Financial", "page": 15, "level": 5}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["column_0", "column_7"], "type": "table"}}, {"content": "3.0", "metadata": {"headings": [{"headings_0": {"content": "2.3 Absorption of funds", "page": 15, "level": 5}}, {"headings_1": {"content": "Financial", "page": 15, "level": 5}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 17, "level": 5}}, {"headings_1": {"content": "2.3 Absorption of funds", "page": 15, "level": 5}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "During last year\u2019s audit, it was noted that the district had commenced construction works on Kachanga seed school under the Education Sector and Site clearing of Mulabana Seed School. \nDuring my audit of 2021, I carried out audit inspectins at Kachanga Seed Secondary School under this program on 20/10/2021 and made the following observations with details in Appendix 13.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 17, "level": 5}}, {"headings_1": {"content": "2.3 Absorption of funds", "page": 15, "level": 5}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "- Construction Works were not yet complete for the two science laboratories, Mult- purpose hall, and class room block.\n- Furniture for the class rooms had not yet been supplied.\n- Out of the seven (7) classroom blocks only three (3) had windows fitted with glass.\n- There was partial supply of laboratory equipment and Computers.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 17, "level": 5}}, {"headings_1": {"content": "2.3 Absorption of funds", "page": 15, "level": 5}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "list"}}, {"content": "Delayed completion of the project denies the community the intended services. \nThe Accounting Officer explained that some works were not yet complete due to the COVID-19 pandemic which led to the total closure of the site for the sometime. However, the contractor has been working non-stop to ensure that the construction process is completed within the shortest time possible. \nHe also stated that, the partial supply of laboratory equipment and computers arose out the failure of the service provider to deliver items that meet the specifications of the contract and were rejected. \nI advised the Accounting Officer to ensure close supervision of the contractors to complete the project.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 17, "level": 5}}, {"headings_1": {"content": "2.3 Absorption of funds", "page": 15, "level": 5}}, [{"headings_0": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 17, "level": 5}}, {"headings_1": {"content": "2.3 Absorption of funds", "page": 15, "level": 5}}], [{"headings_0": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 17, "level": 5}}, {"headings_1": {"content": "2.3 Absorption of funds", "page": 15, "level": 5}}]], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 17, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 17, "level": 5}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer; 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. \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 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 District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the District\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 17, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 17, "level": 5}}, [{"headings_0": {"content": "Other Information", "page": 17, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 17, "level": 5}}], [{"headings_0": {"content": "Other Information", "page": 17, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 17, "level": 5}}], [{"headings_0": {"content": "Other Information", "page": 17, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)", "page": 17, "level": 5}}]], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2021", "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": 18, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 17, "level": 5}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2021", "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 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 ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 18, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 17, "level": 5}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 18, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 17, "level": 5}}]], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2021", "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 Districts\u2019 internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the 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 District\u2019s ability to continue as a going concern. 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,", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 18, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 17, "level": 5}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "list"}}, {"content": "future events or conditions may cause the District to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 18, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 17, "level": 5}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "- 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": 18, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 17, "level": 5}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2021", "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 them 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 18, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 17, "level": 5}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 18, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 17, "level": 5}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 18, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 17, "level": 5}}]], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 18, "level": 5}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 18, "level": 5}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2021", "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": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 19, "level": 5}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "There were no material findings in respect of the compliance criteria.", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 19, "level": 5}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendices Appendix 1: Over payment of salary", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Over payment of salary", "page": 21, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["861926", "745089", "Nakayima Stella", "6,071,652", "6,581,123", "\\- 509,471", "Nakayima Stella, Enrolled Midwife whose monthly net salary was UGX 509,471. In the month of May 2021 the ifms system paid her UGX 1,018,942/= as a result of failure of ifms network.", "Double Payment salary for the Month May 2021"], ["955949", "745084", "Nabulime Proscovia", "9,044,595", "9,800,378", "\\- 755,783", "A recovery code is going to be inserted to recover UGX 509,471 starting December 2021", "Double Payment salary for the Month May 2021"], ["", "**Total**", "", "", "", "**-1,265,254**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Over payment of salary", "page": 21, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["Employee Number", "Supplier Number", "Employee Name", "IPPS Net Pay", "IFMS Net pay", "Over Payment", "Management Response", "Verification Remarks"], "type": "table"}}, {"content": "Appendix 2: Under payment of salary", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Under payment of salary", "page": 21, "level": 5}}, {"headings_1": {"content": "Appendices Appendix 1: Over payment of salary", "page": 21, "level": 5}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["**1**", "973940", "744674", "Kyomuhangi Rebecca", "37,335,978", "26,658,579", "10,677,399", "Abandonment of duty"], ["**2**", "956254", "744867", "Mpanga Paul", "4,063,036", "337,253", "3,725,783", "Abandonment of duty"], ["**3**", "1042055", "839264", "Nakimera Margaret", "3,884,244", "322,937", "3,561,307", "Abandonment of duty"], ["**4**", "956242", "745074", "Nambubi Joyce", "4,063,036", "678,506", "3,384,530", "Abandonment of duty"], ["**5**", "455389", "744990", "Banduru Rose", "6,569,497", "3,931,767", "2,637,730", "Abandonment of duty"], ["**6**", "455542", "745031", "Babirye Erinah", "7,728,144", "5,127,596", "2,600,548", "Abandonment of duty"], ["**7**", "455838", "744905", "Mubiru James", "7,271,318", "4,833,922", "2,437,396", "Abandonment of duty"], ["**8**", "1011175", "745108", "Ssekyondwa Robert", "5,223,721", "3,096,351", "2,127,370", "Abandonment of duty"], ["**9**", "845439", "744641", "Nassali Harriet", "5,880,285", "3,908,965", "1,971,320", "Abandonment of duty"], ["**10**", "973939", "744668", "Luyinda Kenneth", "9,677,888", "8,053,240", "1,624,648", "Abandonment of duty"], ["**11**", "484499", "745112", "Egesa Denis", "14,176,304", "12,991,268", "1,185,036", "Abandonment of duty"], ["**12**", "1042088", "839368", "Mugisha Bob", "8,685,130", "7,938,524", "746,606", "Abandonment of duty"], ["**13**", "455654", "744908", "Mayende Joel", "5,705,997", "5,122,155", "583,842", "Abandonment of duty"], ["**14**", "845450", "744996", "Kakayi Zamu", "5,575,201", "5,119,089", "456,112", "Abandonment of duty"], ["", "", "", "", "**125,839,779**", "**88,120,152**", "**37,719,627**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Under payment of salary", "page": 21, "level": 5}}, {"headings_1": {"content": "Appendices Appendix 1: Over payment of salary", "page": 21, "level": 5}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["S/n", "Employee No.", "Supplier No.", "Employee Name", "IPPS Net Pay", "IFMS Net pay", "Under Payment", "Audit remarks"], "type": "table"}}, {"content": "17", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Under payment of salary", "page": 21, "level": 5}}, {"headings_1": {"content": "Appendices Appendix 1: Over payment of salary", "page": 21, "level": 5}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendix 3: Payment of salary using wrong scales.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Payment of salary using wrong scales.", "page": 22, "level": 5}}, {"headings_1": {"content": "Appendix 2: Under payment of salary", "page": 21, "level": 5}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["**1**", "455425", "744909", "Kimbugwe Bosco John", "980,211", "777,512", "202,699", "rate Employee paid below salary structure"], ["**2**", "455760", "745016", "Bukirwa Judith", "1,210,162", "1,078,162", "132,000", "rate Employee paid below salary structure"], ["**3**", "455988", "744903", "Muddu Museses Ignatius", "980,512", "866,341", "114,171", "rate Employee paid below salary structure"], ["**4**", "455401", "744896", "Musenja Godfrey", "980,211", "866,341", "113,870", "rate Employee paid below salary structure"], ["**5**", "456039", "744940", "Nakirunda Winfred", "980,211", "866,341", "113,870", "rate Employee paid below salary structure"], ["**6**", "991657", "745008", "Katumwa Benon", "933,966", "832,516", "101,450", "rate Employee paid below salary structure"], ["**7**", "456071", "744973", "Kenshubi Margaret", "866,341", "802,491", "63,850", "rate Employee paid below salary structure"], ["**8**", "456051", "744913", "Namakula Juliet", "834,700", "777,512", "57,188", "rate Employee paid below salary structure"], ["**9**", "455546", "744988", "Namabira Jolly Pertua", "834,700", "777,512", "57,188", "rate Employee paid below salary structure"], ["**10**", "972479", "745007", "Nakeya Beatrice", "1,078,162", "1,039,826", "38,336", "rate Employee paid below salary structure"], ["**11**", "972477", "745114", "Saad Jawaadu Kabagambe", "1,072,808", "1,039,826", "32,982", "rate Employee paid below salary structure"], ["**12**", "100121 1", "745010", "Derrick Kyambadde", "1,242,869", "1,210,213", "32,656", "rate Employee paid below salary structure"], ["**13**", "545778", "745097", "Jonathan Mutamanya", "834,700", "802,491", "32,209", "rate Employee paid below salary structure"], ["**14**", "455594", "745009", "Cathy Kabasoka", "2,324,608", "2,295,943", "28,665", "rate Employee paid below salary structure"], ["**15**", "303078", "745000", "Juliet Nalunga", "2,350,000", "2,324,608", "25,392", "rate Employee paid below salary structure"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Payment of salary using wrong scales.", "page": 22, "level": 5}}, {"headings_1": {"content": "Appendix 2: Under payment of salary", "page": 21, "level": 5}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["S N.", "Emplo yee No.", "Suppli er No.", "Name", "Base pay as per salary structure 2020/2021", "Base pay as per payroll register (Pick the latest month)", "Variance", "Remarks"], "type": "table"}}, {"content": "18", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Payment of salary using wrong scales.", "page": 22, "level": 5}}, {"headings_1": {"content": "Appendix 2: Under payment of salary", "page": 21, "level": 5}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**16**", "104865 6", "854796", "Muhanguzi Muramuzi", "1,013,759", "988,562", "25,197", "Employee paid below salary structure rate"], ["**17**", "455771", "744644", "Namanya Wilber", "802,491", "777,512", "24,979", "Employee paid below salary structure rate"], ["**18**", "456015", "744980", "Nannyondo Milly", "802,491", "777,512", "24,979", "Employee paid below salary structure rate"], ["**19**", "103575 1", "810525", "Dennis Lyagoba", "820,036", "795,804", "24,232", "Employee paid below salary structure rate"], ["**20**", "104865 0", "854795", "Umaru Mwanje", "820,036", "795,804", "24,232", "Employee paid below salary structure rate"], ["**21**", "972487", "745018", "Ssembwayo Mathias", "856,233", "845,252", "10,981", "Employee paid below salary structure rate"], ["**22**", "103605 0", "810526", "Mugabe Shaufa", "756,176", "755,469", "707", "Employee paid below salary structure rate"], ["", "**Total**", "", "", "**23,375,383**", "**22,093,550**", "**1,281,833**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Payment of salary using wrong scales.", "page": 22, "level": 5}}, {"headings_1": {"content": "Appendix 2: Under payment of salary", "page": 21, "level": 5}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["S N.", "Emplo yee No.", "Suppli er No.", "Name", "Base pay as per salary structure 2020/2021", "Base pay as per payroll register (Pick the latest month)", "Variance", "Remarks"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Payment of salary using wrong scales.", "page": 22, "level": 5}}, {"headings_1": {"content": "Appendix 2: Under payment of salary", "page": 21, "level": 5}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendix 4 (a): Lack of letters of undertaking", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (a): Lack of letters of undertaking", "page": 24, "level": 5}}, {"headings_1": {"content": "Appendix 3: Payment of salary using wrong scales.", "page": 22, "level": 5}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["1", "868160", "744748", "Sendi John", "418,222", "5,018,664", "Sendi John applied for a loan from Platinum using USSD"], ["2", "973939", "744668", "Luyinda Kenneth", "377,676", "4,532,112", "Luyinda Kenneth applied for a loan fro Platinum Credit using USSD on his phone"], ["3", "973932", "599200", "Galiwango Ronald", "373,100", "4,477,200", "Galiwango Ronald Bukko applied for a loan from Letshego using Letters of Undertaking"], ["4", "963065", "745059", "Kayondo Derick", "360,560", "4,326,720", "Kayondo Derick applied for a loan from Platinum Credit using USSD"], ["5", "868156", "744688", "Ssaku Vincent", "359,639", "4,315,668", "Ssaku Vincent applied for a loan from Centenary Bank and Letters of Undertaking were signed by Ag DCAO and CFO"], ["6", "963069", "744799", "Bukenya Emmanuel", "321,511", "3,858,132", "Bukenya Emmanuel applied for a loan from Platinum Credit using USSD"], ["7", "868161", "744789", "Muwonge Constantine", "320,893", "3,850,716", "Muwonge Constantine applied for a loan from Platinum credit using USSD"], ["8", "869859", "744956", "Tuwereza Justine", "296,487", "3,557,844", "Tuwereza Justine applied for a loan from Platinum Credit using USSD"], ["9", "1026700", "776059", "Mulondo Christopher", "274,333", "3,291,996", "Mulondo Christopher applied for a loan from Platinum credit using USSD"], ["10", "455796", "744653", "Nakayiza Beatrice", "70,000", "840,000", "Nakayiza Beatrice signed a life policy insurance from Sanlam"], ["11", "748979", "744827", "Mukwanya Honulato", "70,000", "840,000", "Mukwanya Honulato signed a life policy"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (a): Lack of letters of undertaking", "page": 24, "level": 5}}, {"headings_1": {"content": "Appendix 3: Payment of salary using wrong scales.", "page": 22, "level": 5}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["SN", "Employee Number", "Supplier Number", "Employee Name", "Monthly Loan", "Annual Loan Total", ""], "type": "table"}}, {"content": [["", "insurance from Sanlam", null, null, null, null, null], ["12", "1041815", "839269", "Namanda Proscovia", "70,000", "840,000", "Namanda Proscovia signed a life policy insurance from Sanlam"], ["13", "956001", "744841", "Kizza Juliet", "65,000", "780,000", "Kizza Juliet signed a life policy insurance from Sanlam"], ["14", "963044", "744624", "Nansamba Viola", "65,000", "780,000", "Nansamba Viola signed a life policy insurance from Sanlam"], ["15", "455854", "744994", "Luyima Francis", "56,668", "680,016", "Luyima Francis signed a life policy insurance from Sanlam"], ["16", "455441", "745106", "Nakabonge Rose", "38,698", "464,376", "Nakabonge Rose signed a life policy insurance from Sanlam"], ["17", "455686", "745035", "Birungi Florence", "30,300", "363,600", "Birungi Florence signed a life policy insurance from Sanlam"], ["18", "861897", "744669", "Mugeyi Aisha", "29,982", "359,784", "Mugeyi Aisha signed a life policy insurance from Sanlam"], ["19", "455638", "744976", "Ntumwa Mathias", "28,600", "343,200", "Ntumwa Mathias signed a life policy insurance from Sanlam"], ["20", "545778", "745097", "Mutamanya Jonathan", "27,600", "331,200", "Mutamanya Jonathan signed a life policy insurance from Sanlam"], ["21", "748923", "744924", "Ssemakula Jeremiah", "476,120", "5,713,440", "Ssemakula Jeremiah applied for a loan from Platinum credit using letters of undertaking"], ["22", "734828", "321304", "Kiggundu Javira", "190,000", "2,280,000", "Kiggundu Javira applied for a loan from Stanbic Bank and letters of undertaking were signed"], ["23", "748960", "744923", "Nakasi Harriet", "181,007", "2,172,084", "Nakasi Harriet applied for a loan from Bayport LTD way back in 2014"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (a): Lack of letters of undertaking", "page": 24, "level": 5}}, {"headings_1": {"content": "Appendix 3: Payment of salary using wrong scales.", "page": 22, "level": 5}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["SN", "Employee Number", "Supplier Number", "Employee Name", "Monthly Loan", "Annual Loan Total", ""], "type": "table"}}, {"content": [["", "using letters of undertaking and now it is ongoing.", null, null, null, null, null], ["24", "748906", "745066", "Mukulu Godson", "179,172", "2,150,064", "Mukulu Godson applied for a loan from Platinum using USSD"], ["25", "861915", "744922", "Babirye Deborah", "179,096", "2,149,152", "Babirye Deborah applied for a Topup loan from Bayport using USSD"], ["26", "462793", "744987", "Nalubega Pauline", "70,000", "840,000", "Nalubega Pauline signed a life policy insurance from Sanlam"], ["27", "748919", "744720", "Katongole Julius", "50,610", "607,320", "Katongole Julius signed a life policy insurance from Sanlam"], ["28", "455945", "745013", "Sendagire James", "151,894", "1,822,728", "Ssendagire James applied for a loan from Bayport services in 2014 uptonow the code still exists"], ["29", "455830", "744939", "Nakiruuta Susan", "127,287", "1,527,444", "Nakiruuta Susan applied for a loan from Bayport services in 2014 uptonow the code still exists"], ["30", "748941", "744741", "Katende James", "127,001", "1,524,012", "Katende James applied for a loan from Bayport services in 2014 uptonow the code still exists"], ["31", "800790", "744704", "Nabasirye Barbra", "58,300", "699,600", "Nabasirye Barbra signed a life policy insurance from Sanlam"], ["32", "455802", "744914", "Kalikoka Kennedy", "48,980", "587,760", "Kalikoka Kennedy signed a life policy insurance from Sanlam"], ["33", "748999", "744722", "Lweera Lawrence", "40,352", "484,224", "Lweera Lawrence signed a life policy insurance from Sanlam"], ["34", "845481", "744986", "Mugumya Nixon", "39,200", "470,400", "Mugumya Nixon signed a life policy insurance from"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (a): Lack of letters of undertaking", "page": 24, "level": 5}}, {"headings_1": {"content": "Appendix 3: Payment of salary using wrong scales.", "page": 22, "level": 5}}], "page": 26, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["SN", "Employee Number", "Supplier Number", "Employee Name", "Monthly Loan", "Annual Loan Total", ""], "type": "table"}}, {"content": [["", "Sanlam", null, null, null, null, null], ["35", "455674", "745103", "Nalusiba Nakuburwa", "33,300", "399,600", "Nalusiba Nakubulwa signed a life policy insurance from Sanlam"], ["36", "849897", "744786", "Sabano Christine", "30,555", "366,660", "Sabano Christine signed a life policy insurance from Sanlam"], ["37", "749001", "745085", "Nalaaki Robinah", "29,100", "349,200", "Nalaaki Robina signed a life policy insurance from Sanlam"], ["38", "748915", "744701", "Ngabo Willington", "26,985", "323,820", "Nagabo Willington signed a life policy insurance from Sanlam"], ["39", "455670", "745024", "Ssebata Deogratious", "23,310", "279,720", "Ssebatta Deogratious signed a life policy insurance from Sanlam"], ["40", "748984", "744844", "Byagonza Kenneth", "23,310", "279,720", "Byagonza Kenneth signed a life policy insurance from Sanlam"], ["41", "861927", "744859", "Naluwooza Miriam", "23,310", "279,720", "Naluwooza Mariam signed a life policy insurance from Sanlam"], ["42", "797224", "744636", "Muwambya Patrick", "22,200", "266,400", "Muwambya Patrick signed a life policy insurance from Sanlam"], ["43", "748936", "745053", "Namulwa Allen", "21,735", "260,820", "Namulwa Allen signed a life policy insurance from Sanlam"], ["44", "455878", "744900", "Kyobe Gyaviira", "20,000", "240,000", "Kyobe Gyaviira is subscribing to UNATU SACCO, signed an agreement with them"], ["45", "462762", "744985", "Kukundakwe Nassar", "20,000", "240,000", "Kukundakwe Nassar signed a life policy insurance from Sanlam"], ["46", "849900", "745072", "Obore Job", "266,000", "3,192,000", "Babirye Deborah applied for a Topup loan from Letshego using USSD"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (a): Lack of letters of undertaking", "page": 24, "level": 5}}, {"headings_1": {"content": "Appendix 3: Payment of salary using wrong scales.", "page": 22, "level": 5}}], "page": 27, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["SN", "Employee Number", "Supplier Number", "Employee Name", "Monthly Loan", "Annual Loan Total", ""], "type": "table"}}, {"content": [["47", "455566", "745036", "Dabwa Florence", "113,333", "1,359,996", "Dabwa Florence applied for a Topup loan from Platinum credit using USSD"], ["48", "849910", "745058", "Wasswa David", "327,996", "3,935,952", "Wasswa David applied for a loan from Opportunity Bank using letters of undertaking"], ["49", "861926", "745089", "Nakayima Stella", "247,635", "2,971,620", "Nakayima Stella applied for a loan from Opportunity Bank using letters of undertaking"], ["50", "455668", "744982", "Ssekamatte Moses", "213,854", "2,566,248", "Ssekamatte Moses applied for a new loan from Platinum credit using USSD"], ["51", "455574", "745118", "Walugembe Emmanuel", "213,467", "2,561,604", "Walugembe Emmanuel applied for a loan from Platinum credit using letters of undertaking"], ["52", "455823", "744977", "Njawuzi Mathias", "208,467", "2,501,604", "Njawuzi Mathias applied for a loan from JOPEG financial services using letters of undertaking"], ["53", "703163", "744915", "Nayiga Madinah", "207,143", "2,485,716", "Nayiga Madinah applied for a loan from Platinum credit using letters of undertaking"], ["54", "748964", "789271", "Wasswa Patrick", "205,787", "2,469,444", "Wasswa Patrick applied for a loan from Bayport using letters of undertaking way back in 2014 and a Topup loan from Letshego"], ["55", "455858", "744911", "Bwengye Joseph", "194,917", "2,339,004", "Bwengye Joseph applied for a loan from Fincredit using letters of undertaking"], ["56", "455690", "744646", "Tusasirwe Alex", "186,228", "2,234,736", "Tusasirwe Alex applied for a loan from Letshego using letters of undertaking"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (a): Lack of letters of undertaking", "page": 24, "level": 5}}, {"headings_1": {"content": "Appendix 3: Payment of salary using wrong scales.", "page": 22, "level": 5}}], "page": 28, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["SN", "Employee Number", "Supplier Number", "Employee Name", "Monthly Loan", "Annual Loan Total", ""], "type": "table"}}, {"content": [["57", "865205", "744708", "Kisakye Esther", "164,207", "1,970,484", "Kisakye Esther applied for a loan from Platinum Credit using letters of undertaking"], ["", "**Total**", "", "", "**8,396,127**", "**100,753,524**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (a): Lack of letters of undertaking", "page": 24, "level": 5}}, {"headings_1": {"content": "Appendix 3: Payment of salary using wrong scales.", "page": 22, "level": 5}}], "page": 29, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["SN", "Employee Number", "Supplier Number", "Employee Name", "Monthly Loan", "Annual Loan Total", ""], "type": "table"}}, {"content": "Appendix 4 (b): Loan deductions with variances in the IPPS, \u201cactive deduction\u201d or the \u201cmy approval\u201d reports", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (b): Loan deductions with variances in the IPPS, \u201cactive deduction\u201d or the \u201cmy approval\u201d reports", "page": 29, "level": 5}}, {"headings_1": {"content": "Appendix 4 (a): Lack of letters of undertaking", "page": 24, "level": 5}}], "page": 29, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["1", "748923", "744924", "Ssemakula Jeremiah", "476,120", "-", "476,120", "5,713,440", ""], ["2", "734828", "321304", "Kiggundu Javira", "190,000", "-", "190,000", "2,280,000", ""], ["3", "748960", "744923", "Nakasi Harriet", "181,007", "-", "237,787", "2,172,084", ""], ["4", "748906", "745066", "Mukulu Godson", "179,172", "-", "179,172", "2,150,064", ""], ["5", "861915", "744922", "Babirye Deborah", "179,096", "-", "179,096", "2,149,152", ""], ["6", "462793", "744987", "Pauline Nalubega", "70,000", "-", "70,000", "840,000", ""], ["7", "748919", "744720", "Katongole Julius", "50,610", "-", "-", "607,320", ""], ["8", "455945", "745013", "Sendagire James", "151,894", "151,894", "-", "1,822,728", ""], ["9", "455830", "744939", "Nakiruuta Susan", "127,287", "127,287", "-", "1,527,444", ""], ["10", "748941", "744741", "Katende James", "127,001", "127,001", "-", "1,524,012", ""], ["11", "800790", "744704", "Nabasirye Barbra", "58,300", "58,300", "-", "699,600", ""], ["12", "455802", "744914", "Kalikoka Kennedy", "48,980", "28,980", "-", "587,760", ""], ["13", "748999", "744722", "Lweera Lawrence", "40,352", "40,352", "-", "484,224", ""], ["14", "845481", "744986", "Mugumya Nixon", "39,200", "39,200", "-", "470,400", ""], ["15", "455674", "745103", "Nalusiba Nakuburwa", "33,300", "33,300", "-", "399,600", ""], ["16", "849897", "744786", "Sabano Christine", "30,555", "30,555", "-", "366,660", ""], ["17", "749001", "745085", "Nalaaki Robinah", "29,100", "29,100", "-", "349,200", ""], ["18", "748915", "744701", "Ngabo Willington", "26,985", "26,985", "-", "323,820", ""], ["19", "455670", "745024", "Ssebata", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (b): Loan deductions with variances in the IPPS, \u201cactive deduction\u201d or the \u201cmy approval\u201d reports", "page": 29, "level": 5}}, {"headings_1": {"content": "Appendix 4 (a): Lack of letters of undertaking", "page": 24, "level": 5}}], "page": 29, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["S N", "Emplo yee Numbe r", "Supplie r Numbe r", "Employee Name", "Monthly Loan", "Active deductio n (PM)", "My appprova l (PM)", "Annual Loan Total", "Manage ment response"], "type": "table"}}, {"content": [["", "Deogratiou s", "23,310", "23,310", "-", "279,720", "", null, null], ["20", "748984", "744844", "Byagonza Kenneth", "23,310", "23,310", "-", "279,720", ""], ["21", "861927", "744859", "Naluwooza Miriam", "23,310", "23,310", "-", "279,720", ""], ["22", "797224", "744636", "Patrick Muwambya", "22,200", "22,200", "-", "266,400", ""], ["23", "748936", "745053", "Namulwa Allen", "21,735", "21,735", "-", "260,820", ""], ["24", "455878", "744900", "Kyobe Gyaviira", "20,000", "20,000", "-", "240,000", ""], ["25", "462762", "744985", "e Nassar Kukundakw", "20,000", "20,000", "-", "240,000", ""], ["26", "849900", "745072", "Obore Job", "266,000", "363,100", "363,100", "3,192,000", ""], ["27", "455566", "745036", "Dabwa Florence", "113,333", "153,056", "153,056", "1,359,996", ""], ["28", "849910", "745058", "Wasswa David", "327,996", "296,296", "296,296", "3,935,952", ""], ["29", "861926", "745089", "Nakayima Stella", "247,635", "171,111", "171,111", "2,971,620", ""], ["30", "455668", "744982", "sekamatte Moses", "213,854", "19,058", "19,058", "2,566,248", ""], ["31", "455574", "745118", "Walugembe Emmanuel", "213,467", "78,667", "134,800", "2,561,604", ""], ["32", "455823", "744977", "Njawuzi Mathias", "208,467", "188,467", "188,467", "2,501,604", ""], ["33", "703163", "744915", "Nayiga Madinah", "207,143", "69,576", "69,576", "2,485,716", ""], ["34", "748964", "789271", "Wasswa Patrick", "205,787", "5,225", "169,263", "2,469,444", ""], ["35", "455858", "744911", "Bwengye Joseph", "194,917", "153,606", "41,311", "2,339,004", ""], ["36", "455690", "744646", "Tusasirwe Alex", "186,228", "156,528", "63,400", "2,234,736", ""], ["37", "865205", "744708", "Kisakye Esther", "164,207", "114,407", "114,407", "1,970,484", ""], ["", "**Total**", "", "", "**4,741,858**", "**2,615,916**", "**3,116,020**", "**56,902,296**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (b): Loan deductions with variances in the IPPS, \u201cactive deduction\u201d or the \u201cmy approval\u201d reports", "page": 29, "level": 5}}, {"headings_1": {"content": "Appendix 4 (a): Lack of letters of undertaking", "page": 24, "level": 5}}], "page": 30, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["S N", "Emplo yee Numbe r", "Supplie r Numbe r", "Employee Name", "Monthly Loan", "Active deductio n (PM)", "My appprova l (PM)", "Annual Loan Total", "Manage ment response"], "type": "table"}}, {"content": "Appendix 5: Delayed/non-remittance of deductions to UCLA/UBA", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Delayed/non-remittance of deductions to UCLA/UBA", "page": 31, "level": 5}}, {"headings_1": {"content": "Appendix 4 (b): Loan deductions with variances in the IPPS, \u201cactive deduction\u201d or the \u201cmy approval\u201d reports", "page": 29, "level": 5}}], "page": 31, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["1", "Jul-20", "30/07/2020", "12/08/2020", "13", "Delayed"], ["2", "Aug-20", "26/08/2020", "26/08/2020", "0", "Concurrent"], ["3", "Sep-20", "24/09/2020", "27/10/2020", "33", "Delayed"], ["4", "Oct-20", "27/10/2020", "02/11/2020", "6", "Delayed"], ["5", "Nov-20", "26/11/2020", "26/11/2020", "0", "Concurrent"], ["6", "Dec-20", "17/12/2020", "17/12/2020", "0", "Concurrent"], ["7", "Jan-21", "27/01/2021", "12/03/2021", "44", "Delayed"], ["8", "Feb-21", "12/03/2021", "12/03/2021", "0", "Concurrent"], ["9", "Mar-21", "22/03/2021", "09/04/2021", "18", "Delayed"], ["10", "Apr-21", "29/04/2021", "24/06/2021", "56", "Delayed"], ["11", "May-21", "04/06/2021", "04/06/2021", "0", "Concurrent"], ["12", "Jun-21", "22/06/2021", "22/06/2021", "0", "Concurrent"], ["", "**Average**", "", "", "**14**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Delayed/non-remittance of deductions to UCLA/UBA", "page": 31, "level": 5}}, {"headings_1": {"content": "Appendix 4 (b): Loan deductions with variances in the IPPS, \u201cactive deduction\u201d or the \u201cmy approval\u201d reports", "page": 29, "level": 5}}], "page": 31, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["S/N.", "Month (for which salary is paid)", "Salary payment date", "Loan (482) payment date", "Variance (in days)", "Audit Remarks"], "type": "table"}}, {"content": "Appendix 6:Delayed remittance of PAYE deductions to URA", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6:Delayed remittance of PAYE deductions to URA", "page": 31, "level": 5}}, {"headings_1": {"content": "Appendix 5: Delayed/non-remittance of deductions to UCLA/UBA", "page": 31, "level": 5}}], "page": 31, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["1", "JUL-2020", "30/07/2020", "15/08/2020", "21/08/2020", "6", "Delayed"], ["2", "AUG-2020", "26/08/2020", "15/09/2020", "26/08/2020", "0", "In time"], ["3", "SEP-2020", "24/09/2020", "15/10/2020", "27/10/2020", "12", "Delayed"], ["4", "OCT-2020", "27/10/2020", "15/11/2020", "04/11/2020", "0", "In time"], ["5", "NOV-2020", "26/11/2020", "15/12/2020", "26/11/2020", "0", "In time"], ["6", "DEC-2020", "17/12/2020", "15/01/2021", "17/12/2020", "0", "In time"], ["7", "JAN-2021", "27/01/2021", "15/02/2021", "12/03/2021", "25", "Delayed"], ["8", "FEB-2021", "12/03/2021", "15/03/2021", "12/03/2021", "0", "In time"], ["9", "MAR-2021", "22/03/2021", "15/04/2021", "15/04/2021", "0", "In time"], ["10", "APR-2021", "29/04/2021", "15/05/2021", "29/06/2021", "45", "Delayed"], ["11", "MAY-2021", "04/06/2021", "15/06/2021", "15/06/2021", "0", "In time"], ["12", "JUN-2021", "22/06/2021", "15/07/2021", "29/06/2021", "0", "In time"], ["", "**Average**", "", "", "", "**7**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6:Delayed remittance of PAYE deductions to URA", "page": 31, "level": 5}}, {"headings_1": {"content": "Appendix 5: Delayed/non-remittance of deductions to UCLA/UBA", "page": 31, "level": 5}}], "page": 31, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["SN", "(for which salary is paid) Month", "Salary payment date", "Required payment date", "PAYE payment date", "Variance (In days)", "Remarks"], "type": "table"}}, {"content": "Appendix 7:Non-deduction of PAYE from political leaders", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7:Non-deduction of PAYE from political leaders", "page": 32, "level": 5}}, {"headings_1": {"content": "Appendix 6:Delayed remittance of PAYE deductions to URA", "page": 31, "level": 5}}], "page": 32, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["1", "District Political Leaders", "849882", "Lugoloobi Willy", "4760000", "7,854,000", "12,614,000", "1,232,000", "3,947,600", "\\- 2,715,600"], ["2", "District Political Leaders", "849883", "Mwesigye Tadeo", "1240000", "2,046,000", "3,286,000", "176,000", "887,800", "\\- 711,800"], ["3", "District Political Leaders", "849888", "Kaabinga Paul", "824000", "1,359,600", "2,183,600", "51,200", "557,080", "\\- 505,880"], ["4", "District Political Leaders", "849889", "Kavuma Stephen", "824000", "1,359,600", "2,183,600", "51,200", "557,080", "\\- 505,880"], ["5", "District Political Leaders", "861904", "Sande Gerald", "810710", "1,359,600", "2,170,310", "48,342", "553,093", "\\- 504,751"], ["6", "District Political Leaders", "861907", "Semugema Elon", "1240000", "2,046,000", "3,286,000", "176,000", "887,800", "\\- 711,800"], ["7", "District Political Leaders", "861908", "Nayiga Fausta", "2380000", "3,927,000", "6,307,000", "518,000", "1,794,100", "\\- 1,276,100"], ["8", "District Political Leaders", "993105", "Nakawungu Resty", "1448000", "2,389,200", "3,837,200", "238,400", "1,053,160", "\\- 814,760"], ["9", "District Political Leaders", "993137", "Kakooza Wilber", "1240000", "2,046,000", "3,286,000", "176,000", "887,800", "\\- 711,800"], ["10", "District Political Leaders", "993163", "Ssenyanja Peter", "824000", "1,359,600", "2,183,600", "51,200", "557,080", "\\- 505,880"], ["11", "District Political Leaders", "993204", "Munaaba Robert", "824000", "1,359,600", "2,183,600", "51,200", "557,080", "\\- 505,880"], ["12", "Chairpersons District Service Commission (DSC)", "106669 9", "Kavuma Ruth", "1716346", "6,178,846", "7,895,192", "416,904", "2,270,558", "\\- 1,853,654"], ["", "", "**TOTAL**", "", "", "", "**51,416,102**", "**3,186,446**", "**14,510,231**", "**- 11,323,785**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 7:Non-deduction of PAYE from political leaders", "page": 32, "level": 5}}, {"headings_1": {"content": "Appendix 6:Delayed remittance of PAYE deductions to URA", "page": 31, "level": 5}}], "page": 32, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["SN.", "Pay Code", "Employ ee No.", "Name", "Base salary", "DPOLGRAT", "Total cost items", "IPPS PAYE", "Computed PAYE", "PAYE variance"], "type": "table"}}, {"content": "28", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7:Non-deduction of PAYE from political leaders", "page": 32, "level": 5}}, {"headings_1": {"content": "Appendix 6:Delayed remittance of PAYE deductions to URA", "page": 31, "level": 5}}], "page": 32, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendix 8: Delayed access of newly recruited or transferred staff to the payroll", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Delayed access of newly recruited or transferred staff to the payroll", "page": 33, "level": 5}}, {"headings_1": {"content": "Appendix 7:Non-deduction of PAYE from political leaders", "page": 32, "level": 5}}], "page": 33, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["1", "107714 2", "Niwagira Penlope", "16/12/2020", "31/01/2021", "30/06/2021", "2,821,277", "150", "Delayed access", "30/06/2 021", "2,821,277", "0", "In time", "Mismatch in names"], ["2", "107715 2", "Nabuufu Juliet", "16/12/2020", "31/01/2021", "30/04/2021", "757,106", "89", "Delayed access", "30/04/2 021", "757,106", "0", "In time", "Delay to get TIN"], ["3", "700258", "Atiku Ratib Abas", "10/08/2020", "30/09/2020", "30/11/2020", "1,653,670", "61", "Delayed access", "30/11/2 020", "1,653,670", "0", "In time", "Delay to present transfer letter"], ["4", "108110 4", "Kisitu Emmanuel", "17/02/2021", "31/03/2021", "30/04/2021", "517,803", "30", "Delayed access", "30/04/2 021", "517,803", "0", "In time", "Delay to report"], ["5", "108009 0", "Nakachwa Ritah", "15/2/2021", "31/03/2021", "30/04/2021", "672,436", "30", "Delayed access", "30/04/2 021", "672,436", "0", "In time", "There was no position on system"], ["6", "108006 7", "Naluwooza Jackline", "15/2/2021", "31/03/2021", "30/04/2021", "428,455", "30", "Delayed access", "30/04/2 021", "428,455", "0", "In time", "There was no position on system"], ["7", "108006 6", "Ainomugis ha Julius", "15/2/2021", "31/03/2021", "30/04/2021", "308,254", "30", "Delayed access", "30/04/2 021", "308,254", "0", "In time", "There was no position on system"], ["8", "108006 4", "Ainamaani Norman Abaasa", "15/2/2021", "31/03/2021", "30/04/2021", "209,859", "30", "Delayed access", "30/04/2 021", "209,859", "0", "In time", "There was no position on system"], ["9", "108006 5", "Nambi Doreen", "15/2/2021", "31/03/2021", "30/04/2021", "357,256", "30", "Delayed access", "30/04/2 021", "357,256", "0", "In time", "There was no position on system"], ["10", "108006 3", "Cenika Phillip", "15/2/2021", "31/03/2021", "30/04/2021", "187,660", "30", "Delayed access", "30/04/2 021", "187,660", "0", "In time", "There was no position on system"], ["11", "107710 4", "Ogwete Ambrose", "16/12/2020", "31/01/2021", "28/02/2021", "442,782", "28", "Delayed access", "28/02/2 021", "442,782", "0", "In time", "Delay to get TIN"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Delayed access of newly recruited or transferred staff to the payroll", "page": 33, "level": 5}}, {"headings_1": {"content": "Appendix 7:Non-deduction of PAYE from political leaders", "page": 32, "level": 5}}], "page": 33, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["S.N o", "Emplo yee No", "Employe e Name", "Assumptio n/ Appointm ent date", "Month Expected to Access Salary Payroll (4 weeks from the date of assumptio n)", "Month Salary payroll was accessed", "Monthly Net Salary (UGX)", "Estimated variance in days (Assumpti on/ Appointm ent Access) Vs", "Audit remarks on Access", "Month first paid on IFMS", "Amount Paid for the first time (UGX) (Whether net monthly pay or arrears)", "Estima ted Varian ce in days (Acces s Vs Payme nt)", "Audit Rema rks on Paym ent", "Manageme nt Response"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Delayed access of newly recruited or transferred staff to the payroll", "page": 33, "level": 5}}, {"headings_1": {"content": "Appendix 7:Non-deduction of PAYE from political leaders", "page": 32, "level": 5}}], "page": 33, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["12", "107710 7", "Bukoma Ruhumani", "16/12/2020", "31/01/2021", "28/02/2021", "442,782", "28", "Delayed access", "28/02/2 021", "442,782", "0", "In time", "Delay to get TIN"], ["13", "107714 3", "Hamala Christine", "16/12/2020", "31/01/2021", "28/02/2021", "442,782", "28", "Delayed access", "28/02/2 021", "442,782", "0", "In time", "Delay to get TIN"], ["14", "994389", "Byamaiso Geofrey", "16/12/2020", "31/01/2021", "28/02/2021", "1,291,133", "28", "Delayed access", "28/02/2 021", "1,291,133", "0", "In time", "Delay to get TIN"], ["15", "107717 2", "Ohuru Godfrey", "16/12/2020", "31/01/2021", "28/02/2021", "794,133", "28", "Delayed access", "30/04/2 021", "2,186,397", "61", "Delaye d", "Delay to get TIN"], ["16", "107873 7", "Namutanyi Allen", "16/12/2020", "31/01/2021", "28/02/2021", "578,254", "28", "Delayed access", "28/02/2 021", "578,254", "0", "In time", "Delay to get TIN"], ["17", "107737 7", "Ichana Gabriel", "16/12/2020", "31/01/2021", "31/01/2021", "308,254", "0", "In time", "31/01/2 021", "308,254", "0", "In time", ""], ["18", "107714 0", "Mundu Noah Tagoola", "16/12/2020", "31/01/2021", "31/01/2021", "442,782", "0", "In time", "31/01/2 021", "442,782", "0", "In time", ""], ["19", "107714 1", "Abenaitwe Moses", "16/12/2020", "31/01/2021", "31/01/2021", "442,782", "0", "In time", "31/01/2 021", "442,782", "0", "In time", ""], ["20", "107715 8", "Nassuuna Juliet", "16/12/2020", "31/01/2021", "31/01/2021", "628,343", "0", "In time", "31/01/2 021", "628,343", "0", "In time", ""], ["21", "107716 1", "Tendo Rhodah Deborah", "16/12/2020", "31/01/2021", "31/01/2021", "628,343", "0", "In time", "31/01/2 021", "628,343", "0", "In time", ""], ["22", "107716 4", "Namusoke Zaliika", "16/12/2020", "31/01/2021", "31/01/2021", "628,343", "0", "In time", "31/01/2 021", "628,343", "0", "In time", ""], ["23", "107716 7", "Kawuma Gerald", "16/12/2020", "31/01/2021", "31/01/2021", "582,144", "0", "In time", "31/01/2 021", "582,144", "0", "In time", ""], ["24", "107716 9", "Kibira Jamiru", "16/12/2020", "31/01/2021", "31/01/2021", "1,039,133", "0", "In time", "31/01/2 021", "1,039,133", "0", "In time", ""], ["25", "107717 0", "Acwera Jimmy", "16/12/2020", "31/01/2021", "31/01/2021", "1,039,133", "0", "In time", "31/01/2 021", "1,039,133", "0", "In time", ""], ["26", "107717 1", "Gabula Andrew", "16/12/2020", "31/01/2021", "31/01/2021", "628,343", "0", "In time", "31/01/2 021", "628,343", "0", "In time", ""], ["27", "107872 8", "Nakayemb a Annet", "18/01/2021", "28/02/2021", "28/02/2021", "389,632", "0", "In time", "28/02/2 021", "389,632", "0", "In time", ""], ["28", "107708 9", "Majwala William", "16/12/2020", "31/01/2021", "31/01/2021", "1,190,000", "0", "In time", "31/01/2 021", "1,190,000", "0", "In time", ""], ["29", "107709 8", "Kanwagi Aloysious", "16/12/2020", "31/01/2021", "31/01/2021", "518,939", "0", "In time", "31/01/2 021", "518,939", "0", "In time", ""], ["30", "107722 2", "Ndagire Gorreth", "16/12/2020", "31/01/2021", "31/01/2021", "410,956", "0", "In time", "31/01/2 021", "410,956", "0", "In time", ""], ["31", "107709", "Namusisi", "16/12/2020", "31/01/2021", "31/01/2021", "", "0", "In time", "31/01/2", "", "0", "In time", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Delayed access of newly recruited or transferred staff to the payroll", "page": 33, "level": 5}}, {"headings_1": {"content": "Appendix 7:Non-deduction of PAYE from political leaders", "page": 32, "level": 5}}], "page": 34, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["S.N o", "Emplo yee No", "Employe e Name", "Assumptio n/ Appointm ent date", "Month Expected to Access Salary Payroll (4 weeks from the date of assumptio n)", "Month Salary payroll was accessed", "Monthly Net Salary (UGX)", "Estimated variance in days (Assumpti on/ Appointm ent Access) Vs", "Audit remarks on Access", "Month first paid on IFMS", "Amount Paid for the first time (UGX) (Whether net monthly pay or arrears)", "Estima ted Varian ce in days (Acces s Vs Payme nt)", "Audit Rema rks on Paym ent", "Manageme nt Response"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Delayed access of newly recruited or transferred staff to the payroll", "page": 33, "level": 5}}, {"headings_1": {"content": "Appendix 7:Non-deduction of PAYE from political leaders", "page": 32, "level": 5}}], "page": 34, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["", "6", "haron", "", "", "", "209,859", "", "", "021", "209,859", "", "", ""], ["32", "108902 4", "Ssemakula Rajab", "19/5/2021", "30/06/2021", "30/06/2021", "1,764,000", "0", "In time", "30/06/2 021", "1,764,000", "0", "In time", ""], ["33", "108902 6", "Katumba Richard", "19/5/2021", "30/06/2021", "30/06/2021", "604,800", "0", "In time", "30/06/2 021", "604,800", "0", "In time", ""], ["34", "108902 7", "Nakanwag i Irene", "19/5/2021", "30/06/2021", "30/06/2021", "532,000", "0", "In time", "30/06/2 021", "532,000", "0", "In time", ""], ["35", "108920 0", "Giribe Harman", "19/5/2021", "30/06/2021", "30/06/2021", "532,000", "0", "In time", "30/06/2 021", "532,000", "0", "In time", ""], ["36", "108903 0", "Kayima John Muzeyi", "25/5/2021", "30/06/2021", "30/06/2021", "386,400", "0", "In time", "30/06/2 021", "386,400", "0", "In time", ""], ["37", "108927 2", "Kalemba Charles", "25/5/2021", "30/06/2021", "30/06/2021", "386,400", "0", "In time", "30/06/2 021", "386,400", "0", "In time", ""], ["38", "108008 6", "Katungye Benard", "15/2/2021", "31/03/2021", "N/A", "N/A", "N/A", "", "N/A", "N/A", "N/A", "", "There was no position on system"], ["39", "108918 4", "Ssemayen go Godfrey", "05/07/2020", "31/08/2020", "N/A", "N/A", "N/A", "", "N/A", "N/A", "N/A", "", "Delay to report"], ["", "", "**Total Number of days**", "", "", "", "", "**678**", "", "", "", "**61**", "", ""], ["", "", "**Average** **No** days** **of**", "", "", "", "", "**18**", "", "", "", "**2**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 8: Delayed access of newly recruited or transferred staff to the payroll", "page": 33, "level": 5}}, {"headings_1": {"content": "Appendix 7:Non-deduction of PAYE from political leaders", "page": 32, "level": 5}}], "page": 35, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["S.N o", "Emplo yee No", "Employe e Name", "Assumptio n/ Appointm ent date", "Month Expected to Access Salary Payroll (4 weeks from the date of assumptio n)", "Month Salary payroll was accessed", "Monthly Net Salary (UGX)", "Estimated variance in days (Assumpti on/ Appointm ent Access) Vs", "Audit remarks on Access", "Month first paid on IFMS", "Amount Paid for the first time (UGX) (Whether net monthly pay or arrears)", "Estima ted Varian ce in days (Acces s Vs Payme nt)", "Audit Rema rks on Paym ent", "Manageme nt Response"], "type": "table"}}, {"content": "Appendix 9: Delayed access to the pension payroll", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Delayed access to the pension payroll", "page": 35, "level": 5}}, {"headings_1": {"content": "Appendix 8: Delayed access of newly recruited or transferred staff to the payroll", "page": 33, "level": 5}}], "page": 35, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["**1**", "455496", "Ssenyonjo Suleman", "Early retirement", "09/09/202 0", "30/09/20 20", "31/10/20 20", "146,966", "31", "Delayed Access", "30/01/20 21", "146,966", "91", "Delayed Payment"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Delayed access to the pension payroll", "page": 35, "level": 5}}, {"headings_1": {"content": "Appendix 8: Delayed access of newly recruited or transferred staff to the payroll", "page": 33, "level": 5}}], "page": 35, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["S n", "Employ ee Numbe r", "Employee Name", "Category of Exit", "Retireme nt date/dea th date", "Month expecte d on pension payroll", "Month Pension payroll was accesse d (as provide d by HR)", "Monthly Pension on Access (UGX)", "Estimat ed variance in days (Retire ment Vs Access)", "Audit remar ks on Access", "Month first paid on IFMS", "Amount Paid for the first time (UGX)", "in Estimat ed Varianc e days (Access Vs Paymen t)", "Audit Remarks on Payment"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Delayed access to the pension payroll", "page": 35, "level": 5}}, {"headings_1": {"content": "Appendix 8: Delayed access of newly recruited or transferred staff to the payroll", "page": 33, "level": 5}}], "page": 35, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**2**", "748890", "Nalwoga Ruth Kiraza", "Mandatory 60 yrs of retirement", "11/10/202 0", "30/11/20 20", "31/12/20 20", "408,000", "31", "Delayed Access", "30/01/20 21", "408,000", "30", "Paid in time"], ["**3**", "849852", "Kamanzi Gaston Rwatibama nya", "Mandatory 60 yrs of retirement", "12/10/202 0", "30/10/20 20", "31/12/20 20", "1,322,933", "62", "Delayed Access", "31/12/20 20", "1,322,933", "0", "Paid in time"], ["**4**", "870150", "Musoke Francis Xavier", "Mandatory 60 yrs of retirement", "21/06/202 1", "31/07/20 21", "N/A", "N/A", "NA", "Not accesse d", "30/06/20 21", "3,083,892", "N/A", "Paid without access to payroll"], ["", "", "**Total**", "", "", "", "", "", "**124**", "", "", "", "**152**", ""], ["", "", "**Average**", "", "", "", "", "", "**25**", "", "", "", "**38**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Delayed access to the pension payroll", "page": 35, "level": 5}}, {"headings_1": {"content": "Appendix 8: Delayed access of newly recruited or transferred staff to the payroll", "page": 33, "level": 5}}], "page": 36, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["S n", "Employ ee Numbe r", "Employee Name", "Category of Exit", "Retireme nt date/dea th date", "Month expecte d on pension payroll", "Month Pension payroll was accesse d (as provide d by HR)", "Monthly Pension on Access (UGX)", "Estimat ed variance in days (Retire ment Vs Access)", "Audit remar ks on Access", "Month first paid on IFMS", "Amount Paid for the first time (UGX)", "in Estimat ed Varianc e days (Access Vs Paymen t)", "Audit Remarks on Payment"], "type": "table"}}, {"content": [["", "", null, null, null, null, null, null], ["**S n**", "**Employee Number**", "**Supplier Number**", "**Employee Name**", "**IPPS Net Pay**", "**IFMS Net pay**", "**Variance**", "**Audit remarks**"], ["**1**", "861898", "744617", "Batuusa Florence", "34,869,596", "45,108,496", "\\- 10,238,900", "Payment off IPPS"], ["**2**", "849852", "744662", "KAMANZI G R. T", "9,016,000", "10,430,000", "\\- 1,414,000", "Payment off IPPS"], ["**3**", "748964", "789271", "Wasswa Patrick", "3,708,656", "4,120,230", "- 411,574", "Payment off IPPS"], ["**4**", "1088934", "946250", "Sekanyo Mahadi", "134,124", "504,843", "- 370,719", "Payment off IPPS"], ["**5**", "993137", "789269", "Kakooza Wilber", "6,756,000", "7,042,200", "- 286,200", "Payment off IPPS"], ["**6**", "456063", "744958", "Okeng Robert", "10,991,464", "11,126,564", "\\- 135,100", "Payment off IPPS"], ["**7**", "462758", "744628", "Nandugwa Florence", "6,969,758", "7,070,278", "\\- 100,520", "Payment off IPPS"], ["**8**", "870150", "744699", "MUSOKE XAVIER FRANCIS 870150", "3,083,892", "0", "3,083,892", "Payment off IPPS"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Delayed access to the pension payroll", "page": 35, "level": 5}}, {"headings_1": {"content": "Appendix 8: Delayed access of newly recruited or transferred staff to the payroll", "page": 33, "level": 5}}], "page": 36, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "Appendix 10: Payments of salaries off IPPS", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: Payments of salaries off IPPS", "page": 36, "level": 5}}, {"headings_1": {"content": "Appendix 9: Delayed access to the pension payroll", "page": 35, "level": 5}}], "page": 36, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: Payments of salaries off IPPS", "page": 36, "level": 5}}, {"headings_1": {"content": "Appendix 9: Delayed access to the pension payroll", "page": 35, "level": 5}}], "page": 36, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**9**", "1080281", "935642", "ESTATE OF THE LATE TURYAJUNWA ERIC 1080281", "371,146", "0", "371,146", "Payment off IPPS"], ["", "", "**Total**", "", "**109,709,159**", "**123,931,892**", "**-14,222,733**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: Payments of salaries off IPPS", "page": 36, "level": 5}}, {"headings_1": {"content": "Appendix 9: Delayed access to the pension payroll", "page": 35, "level": 5}}], "page": 37, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["", "", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix 11: Validation of employees, pensioners/beneficiaries on the IPPS against the NIRA interface", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Validation of employees, pensioners/beneficiaries on the IPPS against the NIRA interface", "page": 37, "level": 5}}, {"headings_1": {"content": "Appendix 10: Payments of salaries off IPPS", "page": 36, "level": 5}}], "page": 37, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["**1**", "879101", "KIKULWE BERNARD KAWEESA", "Leaver - pensioner", "No verification card and Form provided", "Not Verified"], ["**2**", "939058", "LUKAMBI LAWRENCE KIZZA5043", "Leaver - pensioner", "No verification card and Form provided", "names Estate Not verified due to mismatch of Vs Beneficiary"], ["**3**", "870150", "870150 MUSOKE XAVIER FRANCIS", "Leaver - pensioner", "No verification card and Form provided", "Not verified. His NIN attached employee. is to another"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Validation of employees, pensioners/beneficiaries on the IPPS against the NIRA interface", "page": 37, "level": 5}}, {"headings_1": {"content": "Appendix 10: Payments of salaries off IPPS", "page": 36, "level": 5}}], "page": 37, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["S.No", "Employee No", "Employee Name", "Category", "Audit remarks on verification", "Management Response"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Validation of employees, pensioners/beneficiaries on the IPPS against the NIRA interface", "page": 37, "level": 5}}, {"headings_1": {"content": "Appendix 10: Payments of salaries off IPPS", "page": 36, "level": 5}}], "page": 37, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Appendix 12: Use of wrong Budget and expenditure codes (Misclassification)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Use of wrong Budget and expenditure codes (Misclassification)", "page": 38, "level": 5}}, {"headings_1": {"content": "Appendix 11: Validation of employees, pensioners/beneficiaries on the IPPS against the NIRA interface", "page": 37, "level": 5}}], "page": 38, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "heading"}}, {"content": [["WKS-37- 20", "12/08/2020", "DESOFT CONSULTS AND", "Rehabilitaton of ssemaundo and kitobo solar water sys", "47,457,626", "312104", "Other Structures", "228001", "Maintenance - Civil"], ["PL-2-14- 2021", "14/06/2021", "CONIT ENTERPRISES LTD", "renovation of houses at kalangala HCIV", "24,988,392", "312104", "Other Structures", "228001", "Maintenance - Civil"], ["PL-3-19- 2021", "18/06/2021", "CONIT ENTERPRISES LTD", "renovation of staff houses at HCIV", "10,941,072", "312104", "Other Structures", "228001", "Maintenance - Civil"], ["sfg-04- 01-2021", "13/01/2021", "Mmacks Investme nts Ltd", "construction of seed school at Bufumira", "252,996,913", "312102", "Residential Buildings", "312101", "Non-residential buildings"], ["SFG-02- 6-2021(L)", "16/06/2021", "LUMU EDWARD 849861", "FACILITATION FOR EVALUATION PROCESS FOR THE CONSTRUCTION OF A SEED SCHOOL IN MULABANA(DRIVER)", "2,200,000", "312102", "Residential Buildings", "281504", "Supervision & Appraisal of capital works Monitoring,"], ["SFG-1- 10-20", "07/10/2020", "ANDIKAS CONTRACTORS LTD", "CONSTRUCTION WORKS( KAL515/WRKS/20-21/00004 ) FOR THE RENOVATION AT JAANA PRIMARY SCHOOL", "14,771,289", "312101", "Non-Residential Buildings", "228001", "Maintenance - Civil"], ["H-01-14", "28/10/2020", "Magumba Eriya", "Town running fuel for 2 qrt", "2,125,000", "227004", "Fuel, Lubricants and Oils", "227001", "Travel inland"], ["ADM-12", "16/09/2020", "ZAWEDDE LOVINCER 748887", "To carry out data capture for newly recruited staff", "1,106,000", "227004", "Fuel, Lubricants and Oils", "227001", "Travel inland"], ["AUD-02", "17/12/2020", "WERE CHARLES 849853", "AUDIT INSECTION", "1,000,000", "227004", "Fuel, Lubricants and Oils", "227001", "Travel inland"], ["", "Total", "", "", "**357,586,292**", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Use of wrong Budget and expenditure codes (Misclassification)", "page": 38, "level": 5}}, {"headings_1": {"content": "Appendix 11: Validation of employees, pensioners/beneficiaries on the IPPS against the NIRA interface", "page": 37, "level": 5}}], "page": 38, "document_name": "Kalangala DLG Report of Auditor General 2021", "columns": ["Invoice Number", "Invoice Date", "Supplier", "Description", "Amount", "Budget and expendi ture Code charged", "Discription of the budget and expenditure item", "Correct Budget and expendit ure Code", "Right Discription of the item for the budget and expenditure"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Use of wrong Budget and expenditure codes (Misclassification)", "page": 38, "level": 5}}, {"headings_1": {"content": "Appendix 11: Validation of employees, pensioners/beneficiaries on the IPPS against the NIRA interface", "page": 37, "level": 5}}], "page": 38, "document_name": "Kalangala DLG Report of Auditor General 2021", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["List of Acronyms - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matters - 1", " 1.0 Payroll Management - 1", " 2.0 Implementation of the approved budget - 9", " 3.0 Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT) - 13", "Other Information - 13", "Management Responsibilities for the Financial Statements - 13", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 14", "Other Reporting Responsibilities - 15", "Report on the Audit of Compliance with Legislation - 15", "Appendices - 17", "Appendix 1: Over payment of salary - 17", "Appendix 2: Under payment of salary - 17", "Appendix 3: Payment of salary using wrong scales - 18", "Appendix 4 (a): Lack of letters of undertaking - 20", "Appendix 4 (b): Loan deductions with variances in the IPPS, \u201cactive deduction\u201d or the \u201cmy", "approval\u201d reports - 25", "Appendix 5: Delayed/non-remittance of deductions to UCLA/UBA - 27", "Appendix 6:Delayed remittance of PAYE deductions to URA - 27", "Appendix 7:Non-deduction of PAYE from political leaders - 28", "Appendix 8: Delayed access of newly recruited or transferred staff to the payroll - 29", "Appendix 9: Delayed access to the pension payroll - 31", "Appendix 10: Payments of salaries off IPPS - 32", "Appendix 11: Validation of employees, pensioners/beneficiaries on the IPPS against the NIRA", "interface - 33", "Appendix 12: Use of wrong Budget and expenditure codes (Misclassification) - 34", "Appendix 13: Inspection of Construction works at Kachanga Seed Secondary School - 35"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Kalangala DLG Report of Auditor General 2022.chunks.json b/reports/Chunks/Kalangala DLG Report of Auditor General 2022.chunks.json deleted file mode 100644 index c2edae9ca2cab0ca7c4eae8f8723ef187df2dd37..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kalangala DLG Report of Auditor General 2022.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 4}}], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2022 \nii", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 4}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 4}}]], "page": 1, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "List of Acronym", "metadata": {"headings": [{"headings_0": {"content": "List of Acronym", "page": 3, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 4}}], "page": 3, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": [["DLG", "District Local Government"], ["ESC", "Education Service Commission"], ["FY", "Financial Year"], ["HC", "Health Centre"], ["HCMS", "Human Capital Management System"], ["HR", "Human Resource"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFMS", "Integrated Financial Management System"], ["INTOSAI", "International Organisation of Supreme Audit Institutions"], ["IPPS", "Integrated Personnel and Payroll System"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LGFAM", "Local Government Financial and Accounting Manual"], ["LST", "Local Service Tax"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["MoPS", "Ministry of Public Service"], ["NDP", "National Development Plan"], ["NIRA", "National Identification and Registration Authority"], ["NPA", "National Planning Authority"], ["OPD", "Outpatient Department"], ["PAYE", "Pay as You Earn"], ["PCA", "Payroll Consults Africa"], ["PDM", "Parish Development Model"], ["PDMS", "Payroll Deduction Management System"], ["PFMA", "Public Finance Management Act"], ["PS/ST", "Permanent Secretary/Secretary to the Treasury"], ["SACCO", "Saving and Credit Cooperative"], ["UBA", "Uganda Bankers Association"], ["UCLA", "Uganda Consumers and Lenders Association"], ["UgIFT", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["UGX", "Uganda Shillings"], ["UNATU", "Uganda National Teachers Union"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronym", "page": 3, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 4}}], "page": 3, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 4}}, {"headings_1": {"content": "List of Acronym", "page": 3, "level": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2022", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 4}}, {"headings_1": {"content": "List of Acronym", "page": 3, "level": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kalangala District Local Government which comprise the Statement of Financial Position as at 30 th June 2022, 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 Kalangala District Local Government for the year ended 30 th June 2022 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended) and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 4}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 4}}]], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2022", "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 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. I 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.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2022", "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. \nI have determined the matters described below as the key audit matters to be communicated in my report: \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 4}}]], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Payroll Management in the Local Government", "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Over the years, Government has implemented several reforms in payroll management including the decentralisation of salary, pension and gratuity payments. Despite these reforms, challenges have persisted in the payroll management in the Local Governments. \nDuring my audit of the previous financial year (2020/21), I undertook a comprehensive audit of payroll management in the districts, cities, and municipal councils, which revealed major challenges. The audit findings and my recommendations thereof are still being considered by various stakeholders. \nIn view of the previous year\u2019s audit observations and the significance of the payroll to the overall district budget (refer to table below), I again considered management of payroll in districts with emphasis on payments and deductions as a Key Audit Matter to be communicated in my report. \nThe District had an approved budget of UGX.22,894,657,653, of which a total of UGX.19,255,578,562 (84%) was warranted by year end. The total expenditure for the year was UGX.17,414,057,912, out of which UGX. UGX.10,207,542,193 (58.6%) was spent on salaries, pension and gratuity as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}, [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}]], "page": 4, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["211101", "Salary", "9,608,171,702"], ["212102", "Pension", "414,086,146"], ["213004", "Gratuity", "185,284,345"], ["", "**Total**", "**10,207,542,193**"]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["Account code", "Particulars", "Amount (UGX)"], "type": "table"}}, {"content": "I designed audit procedures to ascertain whether;", "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- Funds for salaries, pension and gratuity were released and utilized as budgeted.\n- Only eligible employees, pensioners and beneficiaries accessed the payrolls and were paid accordingly.\n- Correct deductions were made from salaries and remitted to the rightful beneficiary institutions.\n- The District complied with the established payroll management controls\n- All salary, gratuity and pension transactions were correctly disclosed in the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "list"}}, {"content": "Based on the audit procedures performed, I made the following significant audit findings;", "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**No**", "**Observations**", "**Recommendations**"], ["**1.1**", "**Funding and Absorption of wage, pension and** **gratuity** I reviewed the approved wage, pension and gratuity estimates for the financial year 2021/2022 and noted that Kalangala received UGX.10,643,092,806 with no variance representing 100% performance. District budgeted and **showing the District Budget and releases for** **Approved Estimates (A) (UGX)** **Releases/ Warrant (B) (UGX)** **%age funding receive d** 9,804,901,192 440,353,561 9,804,901,191 440,353,560 397,838,056 0 397,838,055 0 100 100 100 0 0 0 0 **10,643,092,809 10,643,092,806 100** **the year Category** Salary Pension Gratuity Pension and gratuity arrears Salary arrears **Total** **Table**", "advised the Accounting Officer to ensure that Pensioners are advised have necessary documents six months before retirement. to for the staff who had not accessed the payroll, the Accounting Officer should ensure that their challenges are resolved as soon as possible avoid return of funds to the UCF. to I As"]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 5, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["**% ab so rpt io n** 98 94 47 0 of the total receipts for the financial year of UGX.10,643,092,806, UGX.10,207,542,193 was spent by the entity in an unspent balance of UGX.435,550,613 representing an under absorption level of 4% as shown in **table below;.** resulting **Cate gory** **Approved Estimates (A) (UGX)** **Releases/ Warrant (B) (UGX)** **Expenditu re (C) (UGX)** **Unspe nt (UGX)** 9,804,901,1 92 440,353,561 397,838,056 9,804,901, 191 440,353,56 0 397,838,05 5 0 9,608,171, 702 414,086,14 6 185,284,34 5 0 196,729 489 26,267, 414 212,553 710 0 Salary Pensio n Gratuit y Pensio n and gratuit y arrears Salary arrears **Total** 0 0 0 0 0 0 **10,643,092 809** **10,643,09 2,806** **10,207,54 2,193** **435,55 0,613** **96** unspent balance of salaries at the end of the financial year was subsequently swept back to the consolidated fund account, consequently affecting the recruitment of staff absorption of released funds results in non-payment of staff and pensioners. Accounting Officer attributed the unspent balance in salaries to staff positions that were not filled, staff who were recruited and could not access payroll during the financial year and un-spent balances in gratuity and Pension first appointment letters and letters of administration. to lack of necessary documents like Out The Under The", ""], ["**1.2** **Payments of Salary, Pension and Gratuity**", ""], ["**Under payment of pension and gratuity** Article 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt, regular, and easily accessible to pensioners. retirement, receive such pension as review of the payroll registers (IPPS) and IFMS payments revealed there were under payments of Pension totalling to UGX.17,200,004 and Underpayments of Gratuity totalling to UGX.92,516,779 as shown in the **table below;** **Catego ry** Pension **Number of staff/pensioners** 3 **Under payment (UGX)** 17,200,004 **a)** My", "informed the Accounting Officer that this matter would be brought to the attention of the relevant authority. (MoFPED) should consider paying pension and gratuity obligations as a statutory charge without subjecting it to budget ceilings. I Government"]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 6, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": [["", "Gratuity 1", "92,516,779"], [null, "**Total** 4**", "**109,716,783**"], [null, "noted that the underfunding was mainly caused by Medium Term Expenditure Framework (MTEF) ceilings communicated by MoFPED. Under payments affected livelihood of pensioners/beneficiaries. Accounting Officer attributed this to delayed validation of the pensioners that resulted into failure to access pension payroll. Additionally, the Accounting Officer explained that the pension and gratuity arrears were part of the payables that will paid during the financial year 2022/23. I The", null]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["", "Gratuity 1", "92,516,779"], [null, "**Total** 4**", "**109,716,783**"], [null, "noted that the underfunding was mainly caused by Medium Term Expenditure Framework (MTEF) ceilings communicated by MoFPED. Under payments affected livelihood of pensioners/beneficiaries. Accounting Officer attributed this to delayed validation of the pensioners that resulted into failure to access pension payroll. Additionally, the Accounting Officer explained that the pension and gratuity arrears were part of the payables that will paid during the financial year 2022/23. I The", null], ["informed the Accounting Officer that this matter would be brought to the attention of the relevant authority. advised the government through MoPS to ensure that the Human Capital Management System (HCMS) that is to be rolled out to all MDALGs automates the notch salary increments. advised addition, the Officer to Accounting was recover overpayments and consider remitting funds to under paid staff. I I **Payment of salary using wrong salary scales and** **salary bands/levels/notches** Section B \u2013 a (6) & (7) of the Uganda public service standing orders 2021 provides that the Salary Structure shall indicate salaries attached to each salary scale in the public service, hence, salaries should be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. (B - c) 1 of Public Service Standing Orders, 2021 provides that a public officer who holds a post graded in a salary scale with incremental levels, shall receive annual increments up to the maximum of the salary scale, provided his or her work during the year has been satisfactory. compared the base pay as per IPPS payroll registers with the base pay as per salary structure for 2021/2022 and noted that 106 staff were paid using wrong scale leading to over payments of UGX.4,327,751 and under payments of UGX.1,717,422 **Categor y** Staff Staff **Total** **Number of pensioners** 47 59 **106** **Variance** **Over payment (UGX)** 4,327,751 **4,327,751** **Under (UGX)** 1,717,422 **1,717,422** payment due to lower notches denies the affected staff their emoluments and affects their terminal benefits. Over payments caused financial loss to government. Accounting Officer attributed the above to: Non-automation of the incremental dates in the IPPS by MoPS for which the Accounting Officer has no control. Inadequate staff capacity in the Human Resource Departments appointment anniversaries considering the overwhelming numbers. Failure by staff who qualify for salary increments to to monitor staff \uf0b7 \uf0b7 I \uf0b7 **b)** In Section Under The", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 7, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_3"], "type": "table"}}, {"content": [["", "notify the Human Resource department.", ""], ["**C)**", "**Payment of ineligible persons** Section (B - a) (1) & (2) of Uganda public service standing orders 2021 requires that the public officer should have been properly appointed, deployed and assumed duty of the post and with a right to receive a salary in return for the services he or she renders to Government. the financial year under review, I noted that all 59 secondary school and tertiary employees had no inconsistencies with minute extract numbers and were on the payroll for the Financial Year reviewed. noted that 6 individuals with a forged minutes purportedly from Education Service Commission and had earned UGX.447,269,302 in the year under review. These individuals had been on the payroll for an average of 6 years. has led to a financial loss to Government. Accounting Officer explained that the District realised the irregularity during this year\u2019s audit exercise and the District Management undertook the exercise of stopping their salaries and then discovered that their salaries had already been ended on the IPPS by the MoPS effective 21/10/2022. Management had undertaken efforts to have all Secondary School Teachers in Kalangala verified by the Ministry of Education as the author of the appointment letters and the posting instructions and the appointment letters were stamped verified. I For This The However,", "advised the Accounting Officer to always validate newly recruited staff with the ESC before deployment and accessing payroll. to matter should be addressed the relevant investigative organs for necessary action. I The"], ["**d)**", "**Delayed Access to the payroll**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "notify the Human Resource department.", ""], ["**C)**", "**Payment of ineligible persons** Section (B - a) (1) & (2) of Uganda public service standing orders 2021 requires that the public officer should have been properly appointed, deployed and assumed duty of the post and with a right to receive a salary in return for the services he or she renders to Government. the financial year under review, I noted that all 59 secondary school and tertiary employees had no inconsistencies with minute extract numbers and were on the payroll for the Financial Year reviewed. noted that 6 individuals with a forged minutes purportedly from Education Service Commission and had earned UGX.447,269,302 in the year under review. These individuals had been on the payroll for an average of 6 years. has led to a financial loss to Government. Accounting Officer explained that the District realised the irregularity during this year\u2019s audit exercise and the District Management undertook the exercise of stopping their salaries and then discovered that their salaries had already been ended on the IPPS by the MoPS effective 21/10/2022. Management had undertaken efforts to have all Secondary School Teachers in Kalangala verified by the Ministry of Education as the author of the appointment letters and the posting instructions and the appointment letters were stamped verified. I For This The However,", "advised the Accounting Officer to always validate newly recruited staff with the ESC before deployment and accessing payroll. to matter should be addressed the relevant investigative organs for necessary action. I The"], ["**d)**", "**Delayed Access to the payroll**", ""], ["", "**Delayed access of newly recruited or transferred** **staff to the payroll** Section B-a (11) of the Uganda Public Standing Orders, 2021 states that the Accounting Officer shall ensure that the Public officer accesses the payroll within four (4) weeks from the date of assumption of duty. noted that 16 newly recruited employees delayed to access payroll, with delays ranging from 1 to 2 months. further noted that UGX.30,122,334 relating these staff was as a result of the delay to access payroll was combined with salaries of May and June, 2022 and paid and therefore there were no unpaid salaries as at the close of the of the Financial year 2021/2022. I I", "that advised the Accounting Officer to ensure the Human Resource and Information Technology staff support new employees in obtaining necessary documentation for set up. I"], ["", "**Delayed access to the pension payroll.** Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the", "advised the Accounting Officer to ensure that the I"]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 8, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted. 5.1.2 of establishment notice no.3 of 2019 provides retirement benefits are authorised 5 days after retirement for payment that pensioners\u2019 noted that 3 new pensioners/beneficiaries delayed to access pension payroll, with delays of 13 months. further noted that UGX.13,670,891 to 1 pensioner/beneficiary was unpaid as a result of the delayed access to Pension payroll and this issue is covered Audit issue 1.2 (b) above relating to access pension payroll affects pensioners\u2019 livelihood and frustrates them and others die disillusioned. The Accounting Officer attributed this to mismatches in national IDs details in the IPPS and Personnel records as well as delays in accessing letters of probate by beneficiaries\u2019 from Courts of Law for death cases. I I Paragraph Failure", "supports Resource the Human staff new pensioners/beneficiari es in starting the process six months before the retirement date."], ["**1.3**", "**Payroll deductions.**", ""], ["**1.3.1**", "**Management of non-statutory deductions** Government of the Republic of Uganda represented by the Ministry of Public Service entered into a service agreement with UCLA/UBA on 3 rd January 2020 to manage the loan deductions of civil servants. Consumer Lenders\u2019 Association/ Uganda Bankers Association (UCLA/UBA) contracted Payroll Consults Africa (PCA) to manage employee deductions on their behalf using the Payroll Deduction Management System (PDMS). reviewed employee payroll deductions (non-statutory) and the PDMS records (active deductions report and my approvals) and observed the following; I Uganda", ""]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["", "notify the Human Resource department.", ""], "type": "table"}}, {"content": [["", "mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted. 5.1.2 of establishment notice no.3 of 2019 provides retirement benefits are authorised 5 days after retirement for payment that pensioners\u2019 noted that 3 new pensioners/beneficiaries delayed to access pension payroll, with delays of 13 months. further noted that UGX.13,670,891 to 1 pensioner/beneficiary was unpaid as a result of the delayed access to Pension payroll and this issue is covered Audit issue 1.2 (b) above relating to access pension payroll affects pensioners\u2019 livelihood and frustrates them and others die disillusioned. The Accounting Officer attributed this to mismatches in national IDs details in the IPPS and Personnel records as well as delays in accessing letters of probate by beneficiaries\u2019 from Courts of Law for death cases. I I Paragraph Failure", "supports Resource the Human staff new pensioners/beneficiari es in starting the process six months before the retirement date."], ["**1.3**", "**Payroll deductions.**", ""], ["**1.3.1**", "**Management of non-statutory deductions** Government of the Republic of Uganda represented by the Ministry of Public Service entered into a service agreement with UCLA/UBA on 3 rd January 2020 to manage the loan deductions of civil servants. Consumer Lenders\u2019 Association/ Uganda Bankers Association (UCLA/UBA) contracted Payroll Consults Africa (PCA) to manage employee deductions on their behalf using the Payroll Deduction Management System (PDMS). reviewed employee payroll deductions (non-statutory) and the PDMS records (active deductions report and my approvals) and observed the following; I Uganda", ""], ["**a)**", "**Lack of letters of undertaking or Consent** Section 4.2 (b) of the guidelines of managing salary deductions on the Government payroll, 2014 states that as part of the due diligence process, the credit lending institutions and banks will seek for a letter of undertaking from the Accounting Officer/employer or a designated officer confirming fide Government employee indicating his or her positions in the MDA/LG, payment details, terms of appointment and other details that may be prescribed by the lending institution. In addition, only deductions consented by employees in writing should be submitted to MoPS (employer) for timely monthly payroll processing or as advised by the employer. I observed that loan/savings deductions amounting to UGX.42,843,106 relating to 45 employees lacked letters of undertaking or consent letters as a prerequisite of approval that the officer is a bona", "advised the Accounting Officer to approve all letters of undertaking prior to employees accessing loans/savings I"]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 9, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["", "notify the Human Resource department.", ""], "type": "table"}}, {"content": [["", "not supported by letters of under- taking/consent may lead to; unauthorized deductions and lack of assurance/guarantee to lending institutions, which may limit access to loan services and affects the livelihoods of civil servants. Accounting Officer explained that Salary loans are approved after letters of undertaking are signed by officers designated by the Accounting officer but could not provide the Letters of Understanding for the queried officers. of the deductions. Loans/savings The", ""], ["**b)**", "**Deduction past the deduction end date** I observed from the active deductions report (downloaded on 22 nd November, 2022 at 4:00pm), that UGX.3,161,180 relating to 16 employees was deducted past the end date. there were no correspondences from 43 employees who were affected by past the deduction end date past the end date reduce the net pay of the affected employees. Accounting Officer explained that Management has no control over salary loan deductions by PCA. However, efforts are being made to contact the management of PCA to ensure that amounts deducted are duly refunded to the affected staff. However, Deductions The", "advised the Accounting Officer to ensure that all Loan deductions are regularly captured in My Approvals and Active deductions report. I"], ["**c)**", "**Irregular loan end dates** Analysis of the active deductions report (downloaded on 22nd November, 2022 at 4:00pm) that UGX.9,042,408 deducted from 9 employees had irregular end dates ranging from 129 months to 463,846 months. revealed end dates mislead the user\u2019s decisions regarding the approval of loans that have ended, could lead to deductions past the actual end dates, affects staff morale and productivity thus hindering service delivery. Accounting Officer explained that Loan end dates on PDMS are determined by the instalments versus loan balance captured on the PDMS. The bigger the difference between the two amounts, the longer the loan end date. An instalment captured on the system is limited by the available affordable amount. Irregular The", "informed the Accounting Officer that these matters would be brought to the attention of the relevant authorities. Government through MoPS should consider revisiting the MoU with UCLA/UBA with a view of streamlining the management of deductions. the meantime, the role of coding and decoding of deductions should revert the respective Accounting Officers. to I In"]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 10, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["", "notify the Human Resource department.", ""], "type": "table"}}, {"content": [["**e)**", "**Reliability of the Payroll Deduction Management** **System** \u201cActive\u201d deductions report and \u201cmy approvals\u201d report in the PDMS should have consistent deduction amounts to give confidence in the accuracy and integrity of the system. Comparisons of the \u201cmy approvals\u201d monthly deductions and \u201cmy active deductions\u201d deductions revealed that 34 employees had different deductions amounts resulting into over deduction of UGX.549,758 and under deduction of UGX.6,941,157. compared monthly loan/savings in the \u201cmy active deductions\u201d report and the deductions in IPPS payroll and noted variances relating to 40 employees leading to an over deduction of UGX.1,035,898 and under deduction of UGX. 1,480,219. compared monthly loan/savings in the \u201cmy approval\u201d report and the deductions in IPPS payroll and noted variances relating to 68 employees leading to over deduction of UGX.729,301 and under deduction of UGX.8,772,016. inconsistences in the PDMS undermines the relevance of the system, affects the integrity of the data there in, while, over deductions affects staff morale and productivity thus hindering service delivery. Accounting Officer explained that the difference between My approvals report amounts and the active A I I The The", "informed the Accounting Officer that these matters would be brought to the attention of the relevant authorities. through MoPS should consider revisiting the MoU with UCLA/UBA with a view of streamlining the management of deductions. the meantime, the role of coding and decoding of deductions should revert the respective Accounting Officers. to I Government In"]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 11, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["d)", "Unapproved loan deductions by Accounting Officer in the PDMS Section 2.1.2 & 2.1.4 of the service agreement requires that written approval should be obtained from the Responsible Officer(s) for each Government employee before uploading a deduction on their payroll record or making an employee reservation (an invitation to treat) on the PDMS. In addition, only deductions consented to by employees, in writing, should be submitted to the Ministry of Public Service for timely monthly payroll processing or as advised by Ministry of Public Service. payroll deductions under code 482 are required to be approved by the Accounting Officer in the PDMS under \u201cmy approvals\u201d report. observed that UCLA/UBA deducted UGX.40,572,513 from 34 employees without approval of the Accounting Officer from the PDMS. Accounting Officer explained that the unapproved loans come in as a result of disagreements between the clients/staff and the Financial Institutions. This is because the Financial institutions are giving out loans without authority from the management. I All The", "informed the Accounting Officer that these matters would be brought to the attention of the relevant authorities. through MoPS should consider revisiting the MoU with UCLA/UBA with a view of streamlining the management of deductions. the meantime, the role of coding and decoding of deductions should revert the respective Accounting Officers. to I Government In"], "type": "table"}}, {"content": [["", "deductions report amounts; happens when employees take loan top-ups, they may agree with the lender to increase the instalment amount. The new agreed on amount will be recorded in my active deductions report but my approvals report will maintain the original instalments. further stated that Management has written to PCA and to the concerned staff to avail details on top-up loans, so that follow up can be made to ensure that the staff loans are reconciled and where refunds are due, they are reimbursed to these staff. He", ""], ["**1.3.2**", "**Management of Statutory Deductions**", ""], ["**a)**", "**Failure to deduct LST** The Local Governments (Amendment) (No. 2) Act of 2008 provides that local service tax shall be levied on all persons in gainful employment. observed that LST of UGX.28,171,250 was deducted from all the District employees. noted that Kalangala District had wrongly deducted the LST of 588 employees resulting into an over deduction of UGX.187,500 and under deduction of UGX.23,663,750. computation of LST leads to misstatement of expenditure and receivables. Failure expenditure and understatement of receivables. to deduct LST leads to overstatement of the system sometimes goes beyond Accounting Officer explained that LST deduction are automated by MoPS for the months of July to Oct. However, the recommended 4 months. Other times they deduct 3 months (which are below the recommended) Management will continue to engage MoPS to improve the system I I Wrong The", "informed the Accounting Officer that these matters would be brought to the attention of the relevant authorities. through MoPS should ensure that the HCMS accurately deducts LST all employees in accordance with the relevant laws. from the meantime, the Accounting Officer should make recoveries of LST from the affected staff. I Government In"]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["d)", "Unapproved loan deductions by Accounting Officer in the PDMS Section 2.1.2 & 2.1.4 of the service agreement requires that written approval should be obtained from the Responsible Officer(s) for each Government employee before uploading a deduction on their payroll record or making an employee reservation (an invitation to treat) on the PDMS. In addition, only deductions consented to by employees, in writing, should be submitted to the Ministry of Public Service for timely monthly payroll processing or as advised by Ministry of Public Service. payroll deductions under code 482 are required to be approved by the Accounting Officer in the PDMS under \u201cmy approvals\u201d report. observed that UCLA/UBA deducted UGX.40,572,513 from 34 employees without approval of the Accounting Officer from the PDMS. Accounting Officer explained that the unapproved loans come in as a result of disagreements between the clients/staff and the Financial Institutions. This is because the Financial institutions are giving out loans without authority from the management. I All The", "informed the Accounting Officer that these matters would be brought to the attention of the relevant authorities. through MoPS should consider revisiting the MoU with UCLA/UBA with a view of streamlining the management of deductions. the meantime, the role of coding and decoding of deductions should revert the respective Accounting Officers. to I Government In"], "type": "table"}}, {"content": [["", "deductions report amounts; happens when employees take loan top-ups, they may agree with the lender to increase the instalment amount. The new agreed on amount will be recorded in my active deductions report but my approvals report will maintain the original instalments. further stated that Management has written to PCA and to the concerned staff to avail details on top-up loans, so that follow up can be made to ensure that the staff loans are reconciled and where refunds are due, they are reimbursed to these staff. He", ""], ["**1.3.2**", "**Management of Statutory Deductions**", ""], ["**a)**", "**Failure to deduct LST** The Local Governments (Amendment) (No. 2) Act of 2008 provides that local service tax shall be levied on all persons in gainful employment. observed that LST of UGX.28,171,250 was deducted from all the District employees. noted that Kalangala District had wrongly deducted the LST of 588 employees resulting into an over deduction of UGX.187,500 and under deduction of UGX.23,663,750. computation of LST leads to misstatement of expenditure and receivables. Failure expenditure and understatement of receivables. to deduct LST leads to overstatement of the system sometimes goes beyond Accounting Officer explained that LST deduction are automated by MoPS for the months of July to Oct. However, the recommended 4 months. Other times they deduct 3 months (which are below the recommended) Management will continue to engage MoPS to improve the system I I Wrong The", "informed the Accounting Officer that these matters would be brought to the attention of the relevant authorities. through MoPS should ensure that the HCMS accurately deducts LST all employees in accordance with the relevant laws. from the meantime, the Accounting Officer should make recoveries of LST from the affected staff. I Government In"], ["**b)**", "**Computation and deduction of Pay As You Earn** **(PAYE)** Section 116 (1) of the Income Tax Act Cap 340 as amended provides that every employer shall withhold tax from a payment of employment income to an employee as prescribed by Regulations made under Section 164. The third schedule of the Income Tax Act Cap 340 as amended prescribes a threshold of UGX.235,000 per month above which an individual should be subjected to PAYE. third schedule also prescribes the income tax rates applicable to individuals in gainful employment. An analysis of the IPPS register and re-computation of PAYE revealed the following; PAYE was deducted from all staff. \u2022 The District wrongly computed the PAYE in respect of 359 employees resulting into an over payment of UGX.735,254 and under deduction of UGX.6,067,532. \u2022 The", "that advised the Accounting Officer to ensure all statutory deductions are deducted from Payroll and remitted to URA. I"]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 12, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["d)", "Unapproved loan deductions by Accounting Officer in the PDMS Section 2.1.2 & 2.1.4 of the service agreement requires that written approval should be obtained from the Responsible Officer(s) for each Government employee before uploading a deduction on their payroll record or making an employee reservation (an invitation to treat) on the PDMS. In addition, only deductions consented to by employees, in writing, should be submitted to the Ministry of Public Service for timely monthly payroll processing or as advised by Ministry of Public Service. payroll deductions under code 482 are required to be approved by the Accounting Officer in the PDMS under \u201cmy approvals\u201d report. observed that UCLA/UBA deducted UGX.40,572,513 from 34 employees without approval of the Accounting Officer from the PDMS. Accounting Officer explained that the unapproved loans come in as a result of disagreements between the clients/staff and the Financial Institutions. This is because the Financial institutions are giving out loans without authority from the management. I All The", "informed the Accounting Officer that these matters would be brought to the attention of the relevant authorities. through MoPS should consider revisiting the MoU with UCLA/UBA with a view of streamlining the management of deductions. the meantime, the role of coding and decoding of deductions should revert the respective Accounting Officers. to I Government In"], "type": "table"}}, {"content": [["", "Accounting Officer explained that PAYE was computed after LST had been deducted in the period between July and October using the Income Tax Act and therefore was not the same throughout the year. The", ""], ["**1.4**", "**Payroll Management System Issues**", ""], ["**a)**", "**Inconsistencies between interface files and payroll** **registers** Section 13.1 and 13.2 of the guidelines and procedures for decentralised salary payment processing, 2014 requires that the IPPS information tallies with the interface file of the vote. By, the final payroll should be mapped onto the interface to show the same data. compared the payroll registers (IPPS file) with the IFMS interface files and observed that there were variances of UGX.58,921,568. creates an opportunity for manipulation and misappropriation of salary/pension funds and could also lead to over/under payments of salary. The Accounting Officer attributed these inconsistencies to the fact that in some instances the Interface comes with errors that have to be adjusted before paying. For the month of August 2021, we received 2 interface files. Each file had different figures compared to what was on each payroll. So we used the Payroll register to pay rather than interface. I This", "audit I advised the Accounting Officer to involve the head of internal in verifying consistency of Payroll information on payroll registers and interface files before payments are effected on IFMS. through MoPS should fast track the rollout and implementation of the Human Capital Management system. Government"]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 4}}], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["d)", "Unapproved loan deductions by Accounting Officer in the PDMS Section 2.1.2 & 2.1.4 of the service agreement requires that written approval should be obtained from the Responsible Officer(s) for each Government employee before uploading a deduction on their payroll record or making an employee reservation (an invitation to treat) on the PDMS. In addition, only deductions consented to by employees, in writing, should be submitted to the Ministry of Public Service for timely monthly payroll processing or as advised by Ministry of Public Service. payroll deductions under code 482 are required to be approved by the Accounting Officer in the PDMS under \u201cmy approvals\u201d report. observed that UCLA/UBA deducted UGX.40,572,513 from 34 employees without approval of the Accounting Officer from the PDMS. Accounting Officer explained that the unapproved loans come in as a result of disagreements between the clients/staff and the Financial Institutions. This is because the Financial institutions are giving out loans without authority from the management. I All The", "informed the Accounting Officer that these matters would be brought to the attention of the relevant authorities. through MoPS should consider revisiting the MoU with UCLA/UBA with a view of streamlining the management of deductions. the meantime, the role of coding and decoding of deductions should revert the respective Accounting Officers. to I Government In"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 13, "level": 4}}, {"headings_1": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in Note 25 to the financial statements and captured in the Statement of Financial Position:", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 13, "level": 4}}, {"headings_1": {"content": "Payroll Management in the Local Government", "page": 4, "level": 4}}], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "2.0 Accumulated Payables", "metadata": {"headings": [{"headings_0": {"content": "2.0 Accumulated Payables", "page": 13, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 13, "level": 4}}], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The District disclosed accumulated verified payables figure of UGX.828,085,537, arising from failure to repay the YLP and UWEP funds. \nThere is risk that the District may not settle these obligations and deny opportunity for revolving these funds, given the poor recovery of funds. \nLow recovery was attributed to lack of operation costs for the staff to make follow-ups on the youth and women groups. \nThe Accounting explained that the budget allocation under Local Revenue was made within the current year to cater for operations and follow up on the Youth and Women Groups by the Community Development Sector as a responsible department. \nThe funds were not adequate to follow up these groups. \nI advised the Accounting Officer to liaise with the responsible line Ministry to ensure that adequate funds are provided to the Community Development Sector Department to ensure adequate follow up.", "metadata": {"headings": [{"headings_0": {"content": "2.0 Accumulated Payables", "page": 13, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 13, "level": 4}}, [{"headings_0": {"content": "2.0 Accumulated Payables", "page": 13, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 13, "level": 4}}], [{"headings_0": {"content": "2.0 Accumulated Payables", "page": 13, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 13, "level": 4}}], [{"headings_0": {"content": "2.0 Accumulated Payables", "page": 13, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 13, "level": 4}}], [{"headings_0": {"content": "2.0 Accumulated Payables", "page": 13, "level": 4}}, {"headings_1": {"content": "Emphasis of Matter", "page": 13, "level": 4}}]], "page": 13, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Other Matter", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 14, "level": 4}}, {"headings_1": {"content": "2.0 Accumulated Payables", "page": 13, "level": 4}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements: \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Other Matter", "page": 14, "level": 4}}, {"headings_1": {"content": "2.0 Accumulated Payables", "page": 13, "level": 4}}, [{"headings_0": {"content": "Other Matter", "page": 14, "level": 4}}, {"headings_1": {"content": "2.0 Accumulated Payables", "page": 13, "level": 4}}]], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Implementation of the Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Approved Budget", "page": 14, "level": 4}}, {"headings_1": {"content": "Other Matter", "page": 14, "level": 4}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "3.1 Overall Revenue Performance", "metadata": {"headings": [{"headings_0": {"content": "3.1 Overall Revenue Performance", "page": 14, "level": 4}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 14, "level": 4}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "I noted that out of budgeted total revenue of UGX.22,894,657,653 for the year 2021/2022, UGX.19,255,578,562 (84%) was realized. The performance of each revenue source is summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "3.1 Overall Revenue Performance", "page": 14, "level": 4}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 14, "level": 4}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Local Revenue", "624,837,273", "515,843,345", "108,993,928", "83%"], ["Central Government grants", "16,205,566,265", "16,083,344,000", "122,222,265", "99%"], ["Transfers received from other government units", "3,083,545,000", "1,484,737,848", "1,598,807,152", "48%"], ["External Assistance", "2,980,709,115", "1,171,653,369", "1,809,055,746", "39%"], ["**Total**", "**22,894,657,653**", "**19,255,578,562**", "**3,639,079,091**", "**84%**"]], "metadata": {"headings": [{"headings_0": {"content": "3.1 Overall Revenue Performance", "page": 14, "level": 4}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 14, "level": 4}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["Revenue Source", "Approved Budget (UGX)", "Warrants (UGX)", "Variance (UGX)", "%age of performanc e"], "type": "table"}}, {"content": "Failure to realize all the planned revenue negatively affected provision of services to the communities. \nThe Accounting Officer explained the causes of not realizing all revenue as planned as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "3.1 Overall Revenue Performance", "page": 14, "level": 4}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 14, "level": 4}}, [{"headings_0": {"content": "3.1 Overall Revenue Performance", "page": 14, "level": 4}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 14, "level": 4}}]], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Local Revenue", "UGX.108,993,928 was not collected by the district because of COVID 19 lock down and intensified control on fishing activities on Lake Victoria by the Army. \uf020", "\uf0b7 As a result, activities like monitoring and supervision of government programs which were to be funded from local revenue were not properly done."], ["Central Government Grants", "Non release of PDM Funds of UGX.122,222,265 due to budget cuts. \uf020", "\uf0b7 10 SACCOs did not get funding."], ["Transfers received from other government units", "UGX.1,598,807,152 where the following entities did not release funds as planned; URF UGX.610,174,000, National oil project UGX.796,320,000, OPM UGX.189,197,000, Support to Women Councils UGX.98,197,000. \uf020", "\uf0b7 Due to underfunding Routine Maintenance was not carried on a total of 97 km roads."], ["External Assistance", "UGX.1,809,055,746 the following entities did not release funds as planned; Rakai Health UGX.404,782,000, Sciences Program where", "\uf0b7 Health services were negatively affected in of immunization, of Tuberculosis and Malaria terms treating"]], "metadata": {"headings": [{"headings_0": {"content": "3.1 Overall Revenue Performance", "page": 14, "level": 4}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 14, "level": 4}}], "page": 14, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["Category", "Management response clearly indicating causes", "Effects on service delivery"], "type": "table"}}, {"content": "Global Fund UGX.354,132,000, \nGlobal Alliance for Vaccine (GAVI) UGX.55,535,000, \nGIZ UGX.583,000,000, \nUNCIEF UGX.87,000,000. \n\uf020 \nI advised the Accounting Officer to liaise with MoFPED, other agencies and donors to ensure that all budgeted funds are realized.", "metadata": {"headings": [{"headings_0": {"content": "3.1 Overall Revenue Performance", "page": 14, "level": 4}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 14, "level": 4}}, [{"headings_0": {"content": "3.1 Overall Revenue Performance", "page": 14, "level": 4}}, {"headings_1": {"content": "Implementation of the Approved Budget", "page": 14, "level": 4}}]], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "3.2 Absorption of funds", "metadata": {"headings": [{"headings_0": {"content": "3.2 Absorption of funds", "page": 15, "level": 4}}, {"headings_1": {"content": "3.1 Overall Revenue Performance", "page": 14, "level": 4}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Out of the total receipts for the financial year of UGX.19,255,578,562, UGX.17,414,057,912 (88%) was spent by the entity resulting in an unspent balance of UGX.1,841,520,650 (09.5%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \nThe funds that were not absorbed were meant for the following key activities which were subsequently partially or not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "3.2 Absorption of funds", "page": 15, "level": 4}}, {"headings_1": {"content": "3.1 Overall Revenue Performance", "page": 14, "level": 4}}, [{"headings_0": {"content": "3.2 Absorption of funds", "page": 15, "level": 4}}, {"headings_1": {"content": "3.1 Overall Revenue Performance", "page": 14, "level": 4}}]], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["1.", "Salary, Pension and Gratuity", "435,547,613", "Staff under disciplinary cases could not be paid, failure to fill planned staff positions and Pensioners that were not validated."], ["2", "Seed School - Mulabana", "1,405,970,037", "Delayed procurement of the contractor."], ["", "**Total**", "**1,841,520,650**", ""]], "metadata": {"headings": [{"headings_0": {"content": "3.2 Absorption of funds", "page": 15, "level": 4}}, {"headings_1": {"content": "3.1 Overall Revenue Performance", "page": 14, "level": 4}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["No", "Activity", "Amount-Unspent (UGX)", "Causes for failure to spend"], "type": "table"}}, {"content": "The Accounting Officer attributed the failure to absorb realised funds to staff on disciplinary cases whose salaries were suspended \nI advised the Accounting Officer to ensure that procurements and recruitments are under-taken in time. The Accounting Officer was also advised to liaise with Ministry of Ministry of Education expedite the procurement process of the Seed School. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "3.2 Absorption of funds", "page": 15, "level": 4}}, {"headings_1": {"content": "3.1 Overall Revenue Performance", "page": 14, "level": 4}}, [{"headings_0": {"content": "3.2 Absorption of funds", "page": 15, "level": 4}}, {"headings_1": {"content": "3.1 Overall Revenue Performance", "page": 14, "level": 4}}], [{"headings_0": {"content": "3.2 Absorption of funds", "page": 15, "level": 4}}, {"headings_1": {"content": "3.1 Overall Revenue Performance", "page": 14, "level": 4}}]], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Implementation of selected Service delivery activities", "metadata": {"headings": [{"headings_0": {"content": "Implementation of selected Service delivery activities", "page": 15, "level": 4}}, {"headings_1": {"content": "3.2 Absorption of funds", "page": 15, "level": 4}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Out of the district budget of UGX.22,894,657,653, 44.6% was spent on employee costs (which has been reported above as KAM) and the balance was utilised in major interventions. I undertook a review of these interventions to assess the extent of service delivery;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of selected Service delivery activities", "page": 15, "level": 4}}, {"headings_1": {"content": "3.2 Absorption of funds", "page": 15, "level": 4}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- Parish Development Model\n- Ex-gratia Payments\n- Uganda Road Fund\n- Uganda Intergovernmental Fiscal Transfers Program (UGIFT)\n- Procurement", "metadata": {"headings": [{"headings_0": {"content": "Implementation of selected Service delivery activities", "page": 15, "level": 4}}, {"headings_1": {"content": "3.2 Absorption of funds", "page": 15, "level": 4}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "list"}}, {"content": "4.1 Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "4.1 Parish Development Model", "page": 15, "level": 4}}, {"headings_1": {"content": "Implementation of selected Service delivery activities", "page": 15, "level": 4}}], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The Parish Development Model is a Government strategy for wealth creation and employment generation at the Parish level as the lowest economic planning unit. It is \nexpected to cover 10,594 parishes, for which Kalangala DLG has 17 gazzetted parishes. \nI designed audit procedures to establish whether Government instituted the institutional and operational frameworks/structure for the successful implementation of the PDM and whether the funds released had been put to intended use. Below are my observations;", "metadata": {"headings": [{"headings_0": {"content": "4.1 Parish Development Model", "page": 15, "level": 4}}, {"headings_1": {"content": "Implementation of selected Service delivery activities", "page": 15, "level": 4}}, [{"headings_0": {"content": "4.1 Parish Development Model", "page": 15, "level": 4}}, {"headings_1": {"content": "Implementation of selected Service delivery activities", "page": 15, "level": 4}}], [{"headings_0": {"content": "4.1 Parish Development Model", "page": 15, "level": 4}}, {"headings_1": {"content": "Implementation of selected Service delivery activities", "page": 15, "level": 4}}]], "page": 15, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "4.1.1 Budget allocation", "metadata": {"headings": [{"headings_0": {"content": "4.1.1 Budget allocation", "page": 16, "level": 4}}, {"headings_1": {"content": "4.1 Parish Development Model", "page": 15, "level": 4}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "I reviewed the approved/revised PDM budget allocation for the Financial Year 2021/2022 and noted that Kalangala DLG had an approved budget of UGX.295,614,499 and the District received UGX.172,936,965 (58.5%) leaving a balance of UGX.122,222,265 (41%). Refer to the table below;", "metadata": {"headings": [{"headings_0": {"content": "4.1.1 Budget allocation", "page": 16, "level": 4}}, {"headings_1": {"content": "4.1 Parish Development Model", "page": 15, "level": 4}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["1", "Revolving fund", "203,088,541", "101,089,001", "101,999,540"], ["2", "Administrative costs", "17,009,628", "11,382,651", "5,624,977"], ["3", "Gadgets and tools", "28,884,274", "19,256,182", "9,628,092"], ["4", "Staff costs", "46,632,056", "32,417,862", "14,214,194"], ["5", "Data Collection", "-", "8,334,000", "(8,334,000)"], ["", "**Total**", "**295,614,499**", "**172,936,965**", "**122,222,265**"]], "metadata": {"headings": [{"headings_0": {"content": "4.1.1 Budget allocation", "page": 16, "level": 4}}, {"headings_1": {"content": "4.1 Parish Development Model", "page": 15, "level": 4}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["SN", "Purpose", "Budgeted amount (UGX)", "Released amount (UGX)", "Shortfall (UGX)"], "type": "table"}}, {"content": "Source: OAG Analysis", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG Analysis", "page": 16, "level": 3}}, {"headings_1": {"content": "4.1.1 Budget allocation", "page": 16, "level": 4}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "As a result, funds available for implementation of PDM activities were not sufficient to meet the original activity planned targets. For instance, Only 7 parish SACCOs received the money instead of 17 parish SACCOs as per the original target. \nThe Accounting Officer explained that the ministry of Finance Planning and Economic Development released less fund than expected and in the letter ref-BPD /86/150/01 dated 20th May 2022, the PS/ST explains how the funding had changed following change of PDM policy guidelines. \nI advised the Accounting Officer to follow up with MoFPED to ensure that funds are always released as budgeted. \nI informed the Accounting Officer that the matter will be brought to the attention of the relevant authority.", "metadata": {"headings": [{"headings_0": {"content": "Source: OAG Analysis", "page": 16, "level": 3}}, {"headings_1": {"content": "4.1.1 Budget allocation", "page": 16, "level": 4}}, [{"headings_0": {"content": "Source: OAG Analysis", "page": 16, "level": 3}}, {"headings_1": {"content": "4.1.1 Budget allocation", "page": 16, "level": 4}}], [{"headings_0": {"content": "Source: OAG Analysis", "page": 16, "level": 3}}, {"headings_1": {"content": "4.1.1 Budget allocation", "page": 16, "level": 4}}], [{"headings_0": {"content": "Source: OAG Analysis", "page": 16, "level": 3}}, {"headings_1": {"content": "4.1.1 Budget allocation", "page": 16, "level": 4}}]], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "4.1.2 Repurposing and utilization of PDM funds", "metadata": {"headings": [{"headings_0": {"content": "4.1.2 Repurposing and utilization of PDM funds", "page": 16, "level": 4}}, {"headings_1": {"content": "Source: OAG Analysis", "page": 16, "level": 3}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The district repurposed funds meant for gadgets & tools to the revolving funds as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "4.1.2 Repurposing and utilization of PDM funds", "page": 16, "level": 4}}, {"headings_1": {"content": "Source: OAG Analysis", "page": 16, "level": 3}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Release", "11,382,651", "19,256,182", "23,316,028", "101,544,270", ""], ["Funds repurposed", "0", "(19,256,182)", "32,417,862", "19,256,182", "UGX.19,256,182 for gadgets and tools was repurposed to the revolving fund."], ["**Funds available to spend**", "**11,382,651**", "**0**", "**32,417,862**", "**120,800,452**", ""]], "metadata": {"headings": [{"headings_0": {"content": "4.1.2 Repurposing and utilization of PDM funds", "page": 16, "level": 4}}, {"headings_1": {"content": "Source: OAG Analysis", "page": 16, "level": 3}}], "page": 16, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["", "Administra tive costs (UGX)", "Gadgets and tools (UGX)", "Staff costs (UGX)", "Revolving fund (UGX)", "Remarks"], "type": "table"}}, {"content": "I undertook a review of the utilization of funds for Revolving fund UGX.120,800,452 and administrative costs of UGX.11,382,651, staff costs of UGX.32,417,862 and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "4.1.2 Repurposing and utilization of PDM funds", "page": 16, "level": 4}}, {"headings_1": {"content": "Source: OAG Analysis", "page": 16, "level": 3}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "4.1.3 Revolving fund", "metadata": {"headings": [{"headings_0": {"content": "4.1.3 Revolving fund", "page": 17, "level": 4}}, {"headings_1": {"content": "4.1.2 Repurposing and utilization of PDM funds", "page": 16, "level": 4}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The district was supposed to disburse UGX.120,800,452 to 17 registered SACCOS. I undertook analysis of the disbursement and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "4.1.3 Revolving fund", "page": 17, "level": 4}}, {"headings_1": {"content": "4.1.2 Repurposing and utilization of PDM funds", "page": 16, "level": 4}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "a) Funds diverted", "metadata": {"headings": [{"headings_0": {"content": "a) Funds diverted", "page": 17, "level": 4}}, {"headings_1": {"content": "4.1.3 Revolving fund", "page": 17, "level": 4}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "I noted that a sum of UGX.19,256,182 was diverted from gadgets and tools to revolving fund for subsequent disbursement to registered SACCOs contrary to Regulation 16(1) of the PFMR, 2016 that requires an Accounting Officer to request the Minister for approval to vary, within a vote, the amount of money allocated to the vote Initially planned procurement of gadgets and tools could not be implemented. \nAs a result, monitoring and supervision of SACCO activities were hindered. \nThe Accounting Officer explained that the diversion from gadgets and tools was based on a PS/ST circular dated 20th May 2022 ref.BPD86/150/01 where it was guided that part of the funds under staff costs, gadgets & tools be repurposed for the Parish Revolving funds with the same votes. \nI informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PS/ST to ensure that repurposing funds is done within the law.", "metadata": {"headings": [{"headings_0": {"content": "a) Funds diverted", "page": 17, "level": 4}}, {"headings_1": {"content": "4.1.3 Revolving fund", "page": 17, "level": 4}}, [{"headings_0": {"content": "a) Funds diverted", "page": 17, "level": 4}}, {"headings_1": {"content": "4.1.3 Revolving fund", "page": 17, "level": 4}}], [{"headings_0": {"content": "a) Funds diverted", "page": 17, "level": 4}}, {"headings_1": {"content": "4.1.3 Revolving fund", "page": 17, "level": 4}}]], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "b) Failure to transfer funds directly to the PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "b) Failure to transfer funds directly to the PDM SACCO", "page": 17, "level": 4}}, {"headings_1": {"content": "a) Funds diverted", "page": 17, "level": 4}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Guideline 3.6.1(c) of the step-by-step guide for rolling out the PDM at the community level issued in May 2022 by the PDM secretariat requires that the funds should be channelled directly to beneficiary PDM SACCO\u2019s accounts. \nI noted that UGX.120,800,452 was released by MoFPED to the beneficiary PDM SACCO accounts through the district. \nThis caused delays, and exposed the funds to mismanagement thus affecting implementation of PDM activities. \nThe Accounting Officer explained that he had no control of the remittance of funds directly to the district account. He further stated that Kalangala District had 17 gazetted parishes. All the gazetted parishes opened up SACCO accounts and 7 SACCOs benefited and the remaining 10 SACCOs were not funded as a result of insufficient funds. \nI informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. I advised the PS/ST to ensure that funds are channelled directly to the PDM SACCOs in line with the guidance.", "metadata": {"headings": [{"headings_0": {"content": "b) Failure to transfer funds directly to the PDM SACCO", "page": 17, "level": 4}}, {"headings_1": {"content": "a) Funds diverted", "page": 17, "level": 4}}, [{"headings_0": {"content": "b) Failure to transfer funds directly to the PDM SACCO", "page": 17, "level": 4}}, {"headings_1": {"content": "a) Funds diverted", "page": 17, "level": 4}}], [{"headings_0": {"content": "b) Failure to transfer funds directly to the PDM SACCO", "page": 17, "level": 4}}, {"headings_1": {"content": "a) Funds diverted", "page": 17, "level": 4}}], [{"headings_0": {"content": "b) Failure to transfer funds directly to the PDM SACCO", "page": 17, "level": 4}}, {"headings_1": {"content": "a) Funds diverted", "page": 17, "level": 4}}], [{"headings_0": {"content": "b) Failure to transfer funds directly to the PDM SACCO", "page": 17, "level": 4}}, {"headings_1": {"content": "a) Funds diverted", "page": 17, "level": 4}}]], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "4.1.4 Administrative costs", "metadata": {"headings": [{"headings_0": {"content": "4.1.4 Administrative costs", "page": 17, "level": 4}}, {"headings_1": {"content": "b) Failure to transfer funds directly to the PDM SACCO", "page": 17, "level": 4}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "A review of expenditure related to the administrative costs revealed that the district had spent UGX.19,718,651 for administrative costs. Funds were utilized in accordance with the prescribed guidelines and sufficiently supported.", "metadata": {"headings": [{"headings_0": {"content": "4.1.4 Administrative costs", "page": 17, "level": 4}}, {"headings_1": {"content": "b) Failure to transfer funds directly to the PDM SACCO", "page": 17, "level": 4}}], "page": 17, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "4.1.5 Staff costs", "metadata": {"headings": [{"headings_0": {"content": "4.1.5 Staff costs", "page": 18, "level": 4}}, {"headings_1": {"content": "4.1.4 Administrative costs", "page": 17, "level": 4}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "These funds were meant for the recruitment and payment of salaries for the Parish Chiefs whose main role is to mobilize, sensitize and create awareness on PDM programs to the community, as well as coordinate and support implementation of PDM activities among others. \nI noted that the entity received UGX.32,417,862 meant to recruit and pay salaries for Parish chief and I noted it was spent on the intended purpose. \n4.6", "metadata": {"headings": [{"headings_0": {"content": "4.1.5 Staff costs", "page": 18, "level": 4}}, {"headings_1": {"content": "4.1.4 Administrative costs", "page": 17, "level": 4}}, [{"headings_0": {"content": "4.1.5 Staff costs", "page": 18, "level": 4}}, {"headings_1": {"content": "4.1.4 Administrative costs", "page": 17, "level": 4}}], [{"headings_0": {"content": "4.1.5 Staff costs", "page": 18, "level": 4}}, {"headings_1": {"content": "4.1.4 Administrative costs", "page": 17, "level": 4}}]], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Contradictory PDM implementation guidelines/directives", "metadata": {"headings": [{"headings_0": {"content": "Contradictory PDM implementation guidelines/directives", "page": 18, "level": 4}}, {"headings_1": {"content": "4.1.5 Staff costs", "page": 18, "level": 4}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "From my review of the implementation of PDM activities, I noted that the entity received numerous guidance from different authorities and at times, they appeared contradictory therefore causing challenges during implementation. Some of these guidance\u2019s include;", "metadata": {"headings": [{"headings_0": {"content": "Contradictory PDM implementation guidelines/directives", "page": 18, "level": 4}}, {"headings_1": {"content": "4.1.5 Staff costs", "page": 18, "level": 4}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Transfer of funds to PDM SACCOs", "PDM Secretariat", "Fund should go direct to PDM SACCO accounts in commercial banks."], [null, "PS/ST", "Funds to be sent to entity General Fund Accounts."], ["Diversion/ re- allocation of funds", "PS/ST", "letter Referenced BPD86/150/01 and dated 20 th May 2022 stated that funds budgeted for under gadgets and tools should be repurposed to the Parish Revolving Fund."], [null, "Public Finance Management Regulation, 2016", "Regulation 16(1) of the PFMR. 2016 states that an Accounting Officer may request the Minister for approval to vary, within a vote, the amount of money allocated to the vote."]], "metadata": {"headings": [{"headings_0": {"content": "Contradictory PDM implementation guidelines/directives", "page": 18, "level": 4}}, {"headings_1": {"content": "4.1.5 Staff costs", "page": 18, "level": 4}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["Subject/Area", "Issuing Authority", "Guideline"], "type": "table"}}, {"content": "Contradictory guidance negatively affected progress of implementation of PDM activities. \nI informed the Accounting Officer that the matter will be brought to the attention of the relevant authorities. \nI advised the PDM secretariat to review the various guidance\u2019s issued with view of harmonizing guidance given to implementers of PDM activities. \n4.2", "metadata": {"headings": [{"headings_0": {"content": "Contradictory PDM implementation guidelines/directives", "page": 18, "level": 4}}, {"headings_1": {"content": "4.1.5 Staff costs", "page": 18, "level": 4}}, [{"headings_0": {"content": "Contradictory PDM implementation guidelines/directives", "page": 18, "level": 4}}, {"headings_1": {"content": "4.1.5 Staff costs", "page": 18, "level": 4}}], [{"headings_0": {"content": "Contradictory PDM implementation guidelines/directives", "page": 18, "level": 4}}, {"headings_1": {"content": "4.1.5 Staff costs", "page": 18, "level": 4}}], [{"headings_0": {"content": "Contradictory PDM implementation guidelines/directives", "page": 18, "level": 4}}, {"headings_1": {"content": "4.1.5 Staff costs", "page": 18, "level": 4}}]], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Implementation of the Uganda Road Fund (URF)", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Uganda Road Fund (URF)", "page": 18, "level": 4}}, {"headings_1": {"content": "Contradictory PDM implementation guidelines/directives", "page": 18, "level": 4}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "4.2.1 Funding for road activities under URF", "metadata": {"headings": [{"headings_0": {"content": "4.2.1 Funding for road activities under URF", "page": 18, "level": 4}}, {"headings_1": {"content": "Implementation of the Uganda Road Fund (URF)", "page": 18, "level": 4}}], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The District budgeted to receive UGX.542,326,576. However, only UGX.282,766,769 was received from Uganda Road Fund out of which, UGX.81,886,945 was transferred to its Town councils and sub counties. The balance of UGX.200,879,824 was to be utilized on District Roads. \nA review of the District work plans revealed that UGX.382,836,000 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism as indicated in the table below. \nI noted that the district did not receive all its budget funds. Out of the total budget, only UGX.200,879,824 (52.5%) was received resulting into a shortfall of UGX.181,956,176 (47.5%) as indicated in the table below.", "metadata": {"headings": [{"headings_0": {"content": "4.2.1 Funding for road activities under URF", "page": 18, "level": 4}}, {"headings_1": {"content": "Implementation of the Uganda Road Fund (URF)", "page": 18, "level": 4}}, [{"headings_0": {"content": "4.2.1 Funding for road activities under URF", "page": 18, "level": 4}}, {"headings_1": {"content": "Implementation of the Uganda Road Fund (URF)", "page": 18, "level": 4}}], [{"headings_0": {"content": "4.2.1 Funding for road activities under URF", "page": 18, "level": 4}}, {"headings_1": {"content": "Implementation of the Uganda Road Fund (URF)", "page": 18, "level": 4}}]], "page": 18, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Routine Manual Maintenance", "94,679,000", "30,718,000", "63,961,000"], ["Routine Mechanized Maintenance", "173,568,000", "91,962,000", "81,606,000"], ["Periodic Maintenance", "0", "0", "0"], ["Other Structures (Culvert Installation)", "10,531,000", "2,633,000", "7,898,000"], ["Equipment repairs", "68,202,000", "46,310,824", "21,891,176"], ["District road committee operations", "8,800,000", "2,200,000", "6,600,000"], ["Supervision/Administration costs", "27,056,000", "27,056,000", "0"], ["**Total**", "**382,836,000**", "**200,879,824**", "**181,956,176**"]], "metadata": {"headings": [{"headings_0": {"content": "4.2.1 Funding for road activities under URF", "page": 18, "level": 4}}, {"headings_1": {"content": "Implementation of the Uganda Road Fund (URF)", "page": 18, "level": 4}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["Category", "Planned Annual Expenditure (UGX)", "Actual Expenditure (UGX)", "Variance Expenditure (UGX)"], "type": "table"}}, {"content": "The failure to fully fund the budget resulted into failure to implement planned activities such the road works of Kiwungu-lwanabatya-Nakibanga 18.5 KM. \nThe Accounting Officer explained that the shortfall in the release of funds by URF was due to budget cuts. Following budget call circulars, unimplemented activities were carried over to the next financial year. The district has also has written to MoWT requesting for support. \nThe Accounting Officer is advised to continue liaising with the Uganda Road Fund to ensure funding is secured for planned road activities.", "metadata": {"headings": [{"headings_0": {"content": "4.2.1 Funding for road activities under URF", "page": 18, "level": 4}}, {"headings_1": {"content": "Implementation of the Uganda Road Fund (URF)", "page": 18, "level": 4}}, [{"headings_0": {"content": "4.2.1 Funding for road activities under URF", "page": 18, "level": 4}}, {"headings_1": {"content": "Implementation of the Uganda Road Fund (URF)", "page": 18, "level": 4}}], [{"headings_0": {"content": "4.2.1 Funding for road activities under URF", "page": 18, "level": 4}}, {"headings_1": {"content": "Implementation of the Uganda Road Fund (URF)", "page": 18, "level": 4}}]], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "4.2.2 Status of implementation of road activities", "metadata": {"headings": [{"headings_0": {"content": "4.2.2 Status of implementation of road activities", "page": 19, "level": 4}}, {"headings_1": {"content": "4.2.1 Funding for road activities under URF", "page": 18, "level": 4}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "A review of URF annual work plan and the respective quarterly performance reports revealed that the district planned to undertake Routine Manual Maintenance and Routine Mechanized Maintenance road works totalling to 85 km at cost of UGX.268,247,000, however, only 61.4 km (72.2%) were undertaken at a cost UGX.122,680,000 (45.7%) as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "4.2.2 Status of implementation of road activities", "page": 19, "level": 4}}, {"headings_1": {"content": "4.2.1 Funding for road activities under URF", "page": 18, "level": 4}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Routine Manual Maintenance", "47", "94,679,000", "23.4", "30,718,000"], ["Routine Mechanized Maintenance", "38", "173,568,000", "38", "91,962,000"], ["Periodic Maintenance", "0", "0", "0", "0"], ["**Total distance**", "**85**", "**268,247,000**", "**61.4**", "**122,680,000**"]], "metadata": {"headings": [{"headings_0": {"content": "4.2.2 Status of implementation of road activities", "page": 19, "level": 4}}, {"headings_1": {"content": "4.2.1 Funding for road activities under URF", "page": 18, "level": 4}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["Category", "Planned Length (KM)", "Planned Annual Expenditure (UGX)", "Actual length (KM)", "Actual Expenditure (UGX)"], "type": "table"}}, {"content": "Source: URF work plan and quarterly performance reports", "metadata": {"headings": [{"headings_0": {"content": "Source: URF work plan and quarterly performance reports", "page": 19, "level": 3}}, {"headings_1": {"content": "4.2.2 Status of implementation of road activities", "page": 19, "level": 4}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "According to my inspection carried out on 24 th November 2022 and progressive performance reports, I have observed the following;", "metadata": {"headings": [{"headings_0": {"content": "Source: URF work plan and quarterly performance reports", "page": 19, "level": 3}}, {"headings_1": {"content": "4.2.2 Status of implementation of road activities", "page": 19, "level": 4}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- The district planned to maintain 38 km under routine mechanized maintenance at a cost of UGX.173,568,000. I noted that the district maintained all the 38 km at cost UGX.91,962,000. There is a risk that the qualities of the roads were compromised.", "metadata": {"headings": [{"headings_0": {"content": "Source: URF work plan and quarterly performance reports", "page": 19, "level": 3}}, {"headings_1": {"content": "4.2.2 Status of implementation of road activities", "page": 19, "level": 4}}], "page": 19, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "list"}}, {"content": "- The district also planned to maintain 47 km under routine manual maintenance at a cost of UGX.94,679,000. However, only 23.4 km were maintained at a cost of UGX.30,718,000. The Accounting Officer attributed the underperformance to budget cuts.\n- The District did not budget for periodic maintenance of roads despite the destruction of a number of roads by the rainy seasons. There is a risk that the roads will further deteriorate given the meagre resources. Access to service delivery centres like Schools, Hospitals and Markets is hindered.", "metadata": {"headings": [{"headings_0": {"content": "Source: URF work plan and quarterly performance reports", "page": 19, "level": 3}}, {"headings_1": {"content": "4.2.2 Status of implementation of road activities", "page": 19, "level": 4}}], "page": 20, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "list"}}, {"content": [["Bumangi-Njoga 7KM UGX.33,295,000", "\uf0b7 Bush clearing \uf0b7 Compaction \uf0b7 Heavy and Light grading \uf0b7 Channels/Off shoots creation \uf0b7 De-silting \uf0b7 Gravelling selected areas", "", "\uf0b7 Bush clearing done \uf0b7 Compaction done \uf0b7 Heavy and Light grading done \uf0b7 De-silting done \uf0b7 Gravelling selected done areas"], ["Beta-Mutambala 3Km UGX.4,500,000", "\uf0b7 De- silting of culverts \uf0b7 De- silting of channels \uf0b7 Bush clearing \uf0b7 Cut and remove trees \uf0b7 Removal of termites \uf0b7 Patching of eroded Sections", "", "\uf0b7 De- silting of culverts done \uf0b7 De- silting of channels done \uf0b7 Bush clearing done \uf0b7 Cut and remove trees done \uf0b7 Removal of termites done \uf0b7 Patching of eroded Sections done"], ["Beta-Senero 5Km UGX.6,500,000", "\uf0b7 Establishment of road alignment \uf0b7 Bush clearing \uf0b7 Cut and remove trees \uf0b7 Opening of chocked culverts \uf0b7 De-silting \uf0b7 Provision of fill materials \uf0b7 Road widening", "", "\uf0b7 Establishment of road alignment done \uf0b7 Bush clearing done \uf0b7 Cut and remove trees done \uf0b7 Opening of chocked culverts done \uf0b7 De-silting done \uf0b7 Provision of fill materials done \uf0b7 Road widening done."]], "metadata": {"headings": [{"headings_0": {"content": "Source: URF work plan and quarterly performance reports", "page": 19, "level": 3}}, {"headings_1": {"content": "4.2.2 Status of implementation of road activities", "page": 19, "level": 4}}], "page": 20, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["Road", "Planned Activities", "Picture", "Observations"], "type": "table"}}, {"content": "Lusozi-Buzinga \uf0b7 Grubbing", "metadata": {"headings": [{"headings_0": {"content": "Source: URF work plan and quarterly performance reports", "page": 19, "level": 3}}, {"headings_1": {"content": "4.2.2 Status of implementation of road activities", "page": 19, "level": 4}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- Grubbing done 5KM\n- De- silting of culverts\n- De- silting of UGX.7,540,000 \uf0b7 De- silting of channels \nculverts done\n- Bush clearing\n- De- silting of\n- Cut and remove trees\n- Removal of termites\n- Patching of eroded", "metadata": {"headings": [{"headings_0": {"content": "Source: URF work plan and quarterly performance reports", "page": 19, "level": 3}}, {"headings_1": {"content": "4.2.2 Status of implementation of road activities", "page": 19, "level": 4}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "list"}}, {"content": "channels done", "metadata": {"headings": [{"headings_0": {"content": "Source: URF work plan and quarterly performance reports", "page": 19, "level": 3}}, {"headings_1": {"content": "4.2.2 Status of implementation of road activities", "page": 19, "level": 4}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- Bush clearing done\n- Cut and remove Sections trees done\n- Removal of termites done\n- Patching of eroded Sections", "metadata": {"headings": [{"headings_0": {"content": "Source: URF work plan and quarterly performance reports", "page": 19, "level": 3}}, {"headings_1": {"content": "4.2.2 Status of implementation of road activities", "page": 19, "level": 4}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "list"}}, {"content": "The Accounting Officer explained that the district had planned for mechanised routine maintenance of 38km network road to be done once every quarterly however due to release shortfall it was done once in the entire year based on roads maintenance standards. He further indicated that un done works have been given upfront priority in the current financial year.", "metadata": {"headings": [{"headings_0": {"content": "Source: URF work plan and quarterly performance reports", "page": 19, "level": 3}}, {"headings_1": {"content": "4.2.2 Status of implementation of road activities", "page": 19, "level": 4}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "4.3 Implementation of UGFIT", "metadata": {"headings": [{"headings_0": {"content": "4.3 Implementation of UGFIT", "page": 21, "level": 4}}, {"headings_1": {"content": "Source: URF work plan and quarterly performance reports", "page": 19, "level": 3}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "metadata": {"headings": [{"headings_0": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}, {"headings_1": {"content": "4.3 Implementation of UGFIT", "page": 21, "level": 4}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The District awarded the contract for the construction of Kachanga Seed Secondary School to M/s MMACKS Investments Ltd at a cost of UGX.2,125,417,275 on 28 th April 2019 with completion date of 27 th April 2021. \nThe project has had a number of time extensions the latest was communicated by the Accounting Officer 4 th July, 2022 to the contractor extending the project for a period of five to 6th December 2022. \nAt the time of audit, I noted that the contractor had so far been paid UGX.2,106,201,855 (99%) of the total contract amount of UGX.2,125,417,275. \nI reviewed the project and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}, {"headings_1": {"content": "4.3 Implementation of UGFIT", "page": 21, "level": 4}}, [{"headings_0": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}, {"headings_1": {"content": "4.3 Implementation of UGFIT", "page": 21, "level": 4}}], [{"headings_0": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}, {"headings_1": {"content": "4.3 Implementation of UGFIT", "page": 21, "level": 4}}]], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- The School location is about 30 meters from the Lake shore however there is no fence around it. The students can easily be attacked by animals from the lake.\n- The Seed School located in Bufumira Sub County is meant to serve about fifteen other islands however there is no provision for the Boarding facilities. It\u2019s difficult for students to commute from their respective homes to the School on daily basis while travelling on water.\n- The School location is on hill and much of the compound is full of stones and the construction design left out the levelling of the Compound.", "metadata": {"headings": [{"headings_0": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}, {"headings_1": {"content": "4.3 Implementation of UGFIT", "page": 21, "level": 4}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "list"}}, {"content": "On 23 rd November, 2022, I carried out inspections for the project was undertaken and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}, {"headings_1": {"content": "4.3 Implementation of UGFIT", "page": 21, "level": 4}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["A view of Kachanga seed school", "", "", "\uf0b7 Classroom blocks fully"], [null, "\uf0b7 Furniture supplied. constructed.", null, null], [null, "", "", null]], "metadata": {"headings": [{"headings_0": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}, {"headings_1": {"content": "4.3 Implementation of UGFIT", "page": 21, "level": 4}}], "page": 21, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["Road", "Planned Activities", "Picture", "Observations"], "type": "table"}}, {"content": [["Two science laboratories fully completed.", "", "\uf0b7 Laboratory equipment fully supplied."], ["ICT laboratory fully constructed", "", "\uf0b7 No power supply to run computers. \uf0b7 Computers fully supplied but not yet installed because the place is not secure."], ["Staff houses", "", "\uf0b7 Staff houses constructed. fully"]], "metadata": {"headings": [{"headings_0": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}, {"headings_1": {"content": "4.3 Implementation of UGFIT", "page": 21, "level": 4}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "The Accounting Officer explained as follows;", "metadata": {"headings": [{"headings_0": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}, {"headings_1": {"content": "4.3 Implementation of UGFIT", "page": 21, "level": 4}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- The designs were standardized nationally without factoring the peculiarities of the geographical set up of Kalangala hence such exclusions identified by the audit team.\n- The recruitment of school teachers to teach in Seed Secondary schools nation-wide is ongoing at the Education Service Commission and the District expects deployments to the school very soon.\n- The district leadership plans to interface with the funding agency (MoES) to discuss the effective functionality of the school.", "metadata": {"headings": [{"headings_0": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}, {"headings_1": {"content": "4.3 Implementation of UGFIT", "page": 21, "level": 4}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "list"}}, {"content": "I advised the Accounting Officer to ensure that these additional needs are discussed with the key funding stakeholders so that additional works are done to ensure that the school is optimally beneficial to the community.", "metadata": {"headings": [{"headings_0": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}, {"headings_1": {"content": "4.3 Implementation of UGFIT", "page": 21, "level": 4}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "4.3.2 Lack of land titles for the school land", "metadata": {"headings": [{"headings_0": {"content": "4.3.2 Lack of land titles for the school land", "page": 22, "level": 4}}, {"headings_1": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Circular from the PS/ST dated 4 th November, 2020 on Confirmation of land for the Uganda Inter-Governmental (UGIFT) Programme required that all projects must be seated on titled land. \nI noted that the land on which the project was constructed is not titled. There is a risk of litigation in case of disagreements with former land owners. \nThe Accounting Officer explained that there is a memorandum of understanding between the person that donated land and the district as they process the land tittle. \nI advised the Accounting Officer to ensure that the process of securing land titles is expedited.", "metadata": {"headings": [{"headings_0": {"content": "4.3.2 Lack of land titles for the school land", "page": 22, "level": 4}}, {"headings_1": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}, [{"headings_0": {"content": "4.3.2 Lack of land titles for the school land", "page": 22, "level": 4}}, {"headings_1": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}], [{"headings_0": {"content": "4.3.2 Lack of land titles for the school land", "page": 22, "level": 4}}, {"headings_1": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}], [{"headings_0": {"content": "4.3.2 Lack of land titles for the school land", "page": 22, "level": 4}}, {"headings_1": {"content": "4.3.1 Status of implementation of Kachanga Seed Secondary School (UGFIT Project", "page": 21, "level": 4}}]], "page": 22, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "4.4 Procurement issues", "metadata": {"headings": [{"headings_0": {"content": "4.4 Procurement issues", "page": 23, "level": 4}}, {"headings_1": {"content": "4.3.2 Lack of land titles for the school land", "page": 22, "level": 4}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "metadata": {"headings": [{"headings_0": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}, {"headings_1": {"content": "4.4 Procurement issues", "page": 23, "level": 4}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "Regulations 73 (1) (2) (3) of the Local Government (PPDA) Regulation 2006 require;", "metadata": {"headings": [{"headings_0": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}, {"headings_1": {"content": "4.4 Procurement issues", "page": 23, "level": 4}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- A procuring and disposing entity to determine a bid\u2019s compliance and responsiveness basing on the contents of the bid.\n- Indicates that a substantially compliant and responsive bid shall be the one that conforms to all the instructions, requirements, terms and conditions of the bid documents without material deviation, or omission.\n- And that if a bid is not substantially compliant and responsive to the bid documents, it should be rejected by the procuring and disposing entity and may not subsequently be made compliant or responsive by the bidder by correction of the material deviation, or omission.", "metadata": {"headings": [{"headings_0": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}, {"headings_1": {"content": "4.4 Procurement issues", "page": 23, "level": 4}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "list"}}, {"content": "Contrary to the above, I noted that the procurement of Medical Equipment under the Ministry of Health Central Region evaluated three (3) Companies that had not been issued a bid. \nThe three Companies (A.K Estates Ltd, SAGE Wood Ltd and RIMA Ltd ) were not on the record of receipt of bids ( LG PP Form 9) that were evaluated and one Rima (EA) LTD was declared the Best evaluated bidder and won the Contract. \nThe details of the procurement are as per the table below;", "metadata": {"headings": [{"headings_0": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}, {"headings_1": {"content": "4.4 Procurement issues", "page": 23, "level": 4}}, [{"headings_0": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}, {"headings_1": {"content": "4.4 Procurement issues", "page": 23, "level": 4}}], [{"headings_0": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}, {"headings_1": {"content": "4.4 Procurement issues", "page": 23, "level": 4}}]], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["1", "MOH/SPLS/20 21- 2022/00220/3", "and of Supply installation Medical Equipment to Bubeke Health centre III under UGIFT", "Rima (EA) Ltd", "170,275,24 6", "Rima (EA) Ltd that was evaluated and won the Contract was not on the record of issue of Bid. However, Rima appeared on the receipt of Bid, record of bid opening, evaluated and eventually won the contract."]], "metadata": {"headings": [{"headings_0": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}, {"headings_1": {"content": "4.4 Procurement issues", "page": 23, "level": 4}}], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2022", "columns": ["Sn", "Procurement Reference No", "Subject of Procurement", "Provider / Purchas er", "Contract Value (In Uganda Shillings)", "Audit review remarks"], "type": "table"}}, {"content": "I established that the company has not supplied the equipment since 25 th May, 2022 when the contract was signed. \nEvaluating the bids of companies that had not been issued with bids may result into awarding contracts to companies that are incompetent, unable to supply and may eventually result into supply substandard equipment. \nThe Accounting Officer explained that this was a centralized procurement under Ministry of Health funded by UGIFT, and Kassanda DLG. Our procurement unit contacted the head procurement Kassanda Local Government on delays to supply the equipment\u2019s and were informed that the first two containers containing some of the \nequipment are at Ministry of Health, while other three are in transit and the last two are still being loaded. Our head of procurement requested the Head procurement Kassanda to communicate with the mother Ministry to come up with an official communication to all Accounting officers in the central region about the status of the procurement since they are aware of the delays. \nThe Accounting Officer further explained that Procurement Unit contacted the Kassanda in regard to the issue of bid document to M/s. Rima (EA) Ltd, yet on the issue form the company was not appearing on LGPP Form 6 R48(6). In response the head procurement Kassanda district noted that this was an error of omission that could have occurred during the photocopying and compilation of procurement file. \nThis matter requires urgent attention.", "metadata": {"headings": [{"headings_0": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}, {"headings_1": {"content": "4.4 Procurement issues", "page": 23, "level": 4}}, [{"headings_0": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}, {"headings_1": {"content": "4.4 Procurement issues", "page": 23, "level": 4}}], [{"headings_0": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}, {"headings_1": {"content": "4.4 Procurement issues", "page": 23, "level": 4}}], [{"headings_0": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}, {"headings_1": {"content": "4.4 Procurement issues", "page": 23, "level": 4}}], [{"headings_0": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}, {"headings_1": {"content": "4.4 Procurement issues", "page": 23, "level": 4}}], [{"headings_0": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}, {"headings_1": {"content": "4.4 Procurement issues", "page": 23, "level": 4}}]], "page": 23, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 24, "level": 4}}, {"headings_1": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. \nThe 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 24, "level": 4}}, {"headings_1": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}, [{"headings_0": {"content": "Other Information", "page": 24, "level": 4}}, {"headings_1": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}], [{"headings_0": {"content": "Other Information", "page": 24, "level": 4}}, {"headings_1": {"content": "4.4.1 Award of a contract to a company that was not issued the Bid", "page": 23, "level": 4}}]], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Management\u2019s Responsibility for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 24, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 24, "level": 4}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2022", "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 Kalangala District Local Government. \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 District\u2019s 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": 24, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 24, "level": 4}}, [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 24, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 24, "level": 4}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 24, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 24, "level": 4}}]], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2022", "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": 24, "level": 4}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 24, "level": 4}}], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2022", "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 \nconsidered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements", "page": 24, "level": 4}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 24, "level": 4}}, [{"headings_0": {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements", "page": 24, "level": 4}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 24, "level": 4}}], [{"headings_0": {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements", "page": 24, "level": 4}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 24, "level": 4}}]], "page": 24, "document_name": "Kalangala DLG Report of Auditor General 2022", "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 District\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 District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate.\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": 24, "level": 4}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 24, "level": 4}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2022", "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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements", "page": 24, "level": 4}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 24, "level": 4}}, [{"headings_0": {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements", "page": 24, "level": 4}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 24, "level": 4}}], [{"headings_0": {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements", "page": 24, "level": 4}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 24, "level": 4}}]], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 25, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements", "page": 24, "level": 4}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "heading"}}, {"content": "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; 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": "Other Reporting Responsibilities", "page": 25, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements", "page": 24, "level": 4}}], "page": 25, "document_name": "Kalangala DLG Report of Auditor General 2022", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["Table of Contents", "List of Acronym - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matters - 1", " 1.0 Payroll Management in the Local Government - 1", "Emphasis of Matter - 10", " 2.0 Accumulated Payables - 10", "Other Matter - 11", " 3.0 Implementation of the Approved Budget - 11", " 4.0 Implementation of selected Service delivery activities - 12", " 4.1 Parish Development Model - 12", " 4.2 Implementation of the Uganda Road Fund (URF) - 15", " 4.3 Implementation of UGFIT - 18", " 4.4 Procurement issues - 20", "Other Information - 21", "Management\u2019s Responsibility for the Financial Statements - 21", "Auditor\u2019s Responsibility for the Audit of Financial Statements - 21", "Other Reporting Responsibilities - 22", "Report on the Audit of Compliance with Legislation - 23", " 5.0 Preparation of risk register and mitigation plans - 23"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Kalangala District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Kalangala District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 9b4c500bca60085901d8663ca914410d34d500f1..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kalangala District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORlemyar", "metadata": {"headings": [{"headings_0": {"content": "ORlemyar", "page": 1, "level": 1}}], "page": 1, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COPy", "metadata": {"headings": [{"headings_0": {"content": "COPy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORlemyar", "page": 1, "level": 1}}], "page": 1, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nTEE HO GT eS ii cera ge error nee TIS BE en iii EEE ET teednccoaneemuoes", "metadata": {"headings": [{"headings_0": {"content": "COPy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORlemyar", "page": 1, "level": 1}}, [{"headings_0": {"content": "COPy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORlemyar", "page": 1, "level": 1}}], [{"headings_0": {"content": "COPy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORlemyar", "page": 1, "level": 1}}]], "page": 1, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INN", "metadata": {"headings": [{"headings_0": {"content": "INN", "page": 2, "level": 3}}, {"headings_1": {"content": "COPy", "page": 1, "level": 3}}], "page": 2, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 yan pas ge apm ate meen TEE ee BanlE FOR EAN ssasseccsesancnnenez \nt metas AR GUAR RR ee omen aueer Ee RACeR BEL AT 1 EEE EEE 1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll.......ccccccccccsccsssessssssseecscsestsvsescsvecsescacacaces 2 EMPHASIS OF MAT TER ssasccassassssannis \n9 savas mice iaiaciinsasannconansnanenananonnanta anne nn nun nennen eurer 3.0 \nChange in Accounting Treatment for Non-current Assets... 9 RSI Al Pe ers 10 ce rn TEBEEEE 4.0 Implementation of Key Government Grants/programmes (Focus Areas)... 10 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)..................... 10 4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UgIFT) Program......12 See En De \n13 EEE EEE Sy ASSET IRS, GO Ite Fi cssccsenesnsnr \n16 sr erase seule aca meant OTHER INFORMATION. 17 ..........ccccesssesssssesesesesesesesesestsssesescassssssesevssesecsvssesescssarscevsvsvacacaveeseevasacieneneeeeees MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...............nn. 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 17 OTHER REPORTING RESPONSIBILITIES ss \n18 scsssss scsaassnveasaciuisthacesouscsneeeceanenesnennnanecotnnexssuasumovewnsiesy REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ........ccccccccsscsessssssesseeseseeenee 18 5.0 Implementation. of the Parish Development Moe \n18 nenne \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "INN", "page": 2, "level": 3}}, {"headings_1": {"content": "COPy", "page": 1, "level": 3}}, [{"headings_0": {"content": "INN", "page": 2, "level": 3}}, {"headings_1": {"content": "COPy", "page": 1, "level": 3}}], [{"headings_0": {"content": "INN", "page": 2, "level": 3}}, {"headings_1": {"content": "COPy", "page": 1, "level": 3}}], [{"headings_0": {"content": "INN", "page": 2, "level": 3}}, {"headings_1": {"content": "COPy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "INN", "page": 2, "level": 3}}], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IDIG | District Local Government = =", "metadata": {"headings": [{"headings_0": {"content": "IDIG | District Local Government = =", "page": 3, "level": 1}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GoU \\| Government of Uganda t\u2014\u201c\u2018\u201c\u2018s\u2122OSOSOS\u2122S\u2122S\u2122SCSC;~\u2122S u HLG LocalGovernment = Higher \nINTOSAI \\| International Organization of Supreme Audit Institutions \nnn", "metadata": {"headings": [{"headings_0": {"content": "IDIG | District Local Government = =", "page": 3, "level": 1}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5", "metadata": {"headings": [{"headings_0": {"content": "-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5", "page": 3, "level": 1}}, {"headings_1": {"content": "IDIG | District Local Government = =", "page": 3, "level": 1}}], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoFPED Ministry of Finance, Planning \nand Economic Development .", "metadata": {"headings": [{"headings_0": {"content": "-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5", "page": 3, "level": 1}}, {"headings_1": {"content": "IDIG | District Local Government = =", "page": 3, "level": 1}}, [{"headings_0": {"content": "-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5", "page": 3, "level": 1}}, {"headings_1": {"content": "IDIG | District Local Government = =", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 3, "level": 1}}, {"headings_1": {"content": "-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5", "page": 3, "level": 1}}], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| NDP National Plan", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 3, "level": 1}}, {"headings_1": {"content": "-IPPS Integrated Personnel and Payroll system | ileal sa ie -ISSAIs International Standards of Supreme Audit Institutions = 5", "page": 3, "level": 1}}], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | \\", "metadata": {"headings": [{"headings_0": {"content": "| | \\", "page": 3, "level": 2}}, {"headings_1": {"content": "Development", "page": 3, "level": 1}}], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDC \nParish Development Committees \nPDM \nParish Development Model", "metadata": {"headings": [{"headings_0": {"content": "| | \\", "page": 3, "level": 2}}, {"headings_1": {"content": "Development", "page": 3, "level": 1}}, [{"headings_0": {"content": "| | \\", "page": 3, "level": 2}}, {"headings_1": {"content": "Development", "page": 3, "level": 1}}], [{"headings_0": {"content": "| | \\", "page": 3, "level": 2}}, {"headings_1": {"content": "Development", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ea |", "metadata": {"headings": [{"headings_0": {"content": "ea |", "page": 3, "level": 1}}, {"headings_1": {"content": "| | \\", "page": 3, "level": 2}}], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDMIS \nParish Development Management Information System : \\| Finance \nPublic", "metadata": {"headings": [{"headings_0": {"content": "ea |", "page": 3, "level": 1}}, {"headings_1": {"content": "| | \\", "page": 3, "level": 2}}], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "ea |", "page": 3, "level": 1}}], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "At OO ] \\|", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "ea |", "page": 3, "level": 1}}], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 5}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "metadata": {"headings": [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 5}}], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| UGX. \\| u \u2014\\_ - .", "metadata": {"headings": [{"headings_0": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 5}}], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}], "page": 3, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}], "page": 4, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- OF THE AUDITOR GENERAL: \n; \n:---- \n-", "metadata": {"headings": [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}], "page": 4, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ON THE FINANCIAL STATEMENTS OF KALANGALA 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 Kalangala 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 Kalangala District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}, [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}]], "page": 4, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kalangala 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.24,822,823,054 out of which UGX.22,690,178,118 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}, [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results pts .", "page": 3, "level": 1}}]], "page": 4, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda Shilling", "page": 3, "level": 3}}], "page": 5, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details Budget Warrants (UGX) UGX fundin i Recurrent (Wage) 13,676,335,726 \\| 13,645,023,324 99.7% 2 Recurrent (Non-wage) 5,586,244,076 3,757,228,303 67.3% 3 \\| Development \\| 5,560,243,252 5,287,926,491 95.1% Total \\| 24,822,823,054 22,690,178,118 91.4% \nOut of the total warrants of UGX.22,690,178,118 I reviewed the utilisation of warrants worth UGX.17,462,599,298 (77%) as summarised in the table below; \nSN Details Actual Cumulative Cumulativ \nexpenditure Actual e % out (UGX) expenditure of total", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda Shilling", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda Shilling", "page": 3, "level": 3}}]], "page": 5, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warrants \n1 Wage expenditure(general staff 12,520,114,380 12,520,114,380 55% salaries, gratuity and pension \nA\\|WIN PDM expenditure audited \nEducation grant = Formerly SFG \nMicro scale irrigation \n408,540,990 12,945,664,998 117,930,056 13,063,595,054 58% \nAU UGIFT (Infrastructure) 2,920,358,122 15,983,953,176 70% Focus area-Water development 233,754,713 16,217,707,889 71% grant (Piped water, and Rural \nOutputsfactities water and Sanitation grant) \n7 under budget 1,244,891,409 17,462,599,298 77% p erformance review (URF Road \nrehabilitation maintenance fund \nNo Observation-..", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation a]", "metadata": {"headings": [{"headings_0": {"content": "Recommendation a]", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], "page": 6, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- a tea ome", "metadata": {"headings": [{"headings_0": {"content": "Recommendation a]", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], "page": 6, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n1.1 Revenue Performance Performance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local I advised the revenue of UGX.923,870,900 however; by the end of the year, only Accounting Officer UGX.633,087,043 had been collected representing 69% performance. to put in place The summary is in the table below and the details are in appendix 1. \nstrategies such as e-collection with \\| No Source Approved budget \\| Actual \nsupport from I es \\| ER = \n\\| \\| Tax Revenues 783,000 \\| \n7,711,608 teiekanl", "metadata": {"headings": [{"headings_0": {"content": "Recommendation a]", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}, [{"headings_0": {"content": "Recommendation a]", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recommendation a]", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recommendation a]", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 1}}]], "page": 6, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"797,087,900", "metadata": {"headings": [{"headings_0": {"content": "\"797,087,900", "page": 6, "level": 1}}, {"headings_1": {"content": "Recommendation a]", "page": 6, "level": 2}}], "page": 6, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[no ] Observation", "metadata": {"headings": [{"headings_0": {"content": "[no ] Observation", "page": 9, "level": 5}}, {"headings_1": {"content": "\"797,087,900", "page": 6, "level": 1}}], "page": 9, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation wi sar Hanis Oe ens \nperformance indicators to be used to gauge the outputs. \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 reviewed the approved work plan and sampled 7 outputs with a total of 12 activities and noted the following; \n\u00b0e 7 outputs with 12 activities had clear performance indicators and targets. As shown in appendix 4. \n1.6 Implementation of outputs \nI assessed the implementation of Seven (07) outputs with Twelve (12) I \nadvised the \nactivities worth UGX.4,833,394,986 that were fully quantified and Accounting Officer noted that; \nto roll over the \ne Seven (7) outputs with eleven (11) activities and expenditure worth activity to the next UGX.4,750,061,586 were fully implemented. \nsubsequent \nfinancial", "metadata": {"headings": [{"headings_0": {"content": "[no ] Observation", "page": 9, "level": 5}}, {"headings_1": {"content": "\"797,087,900", "page": 6, "level": 1}}, [{"headings_0": {"content": "[no ] Observation", "page": 9, "level": 5}}, {"headings_1": {"content": "\"797,087,900", "page": 6, "level": 1}}], [{"headings_0": {"content": "[no ] Observation", "page": 9, "level": 5}}, {"headings_1": {"content": "\"797,087,900", "page": 6, "level": 1}}], [{"headings_0": {"content": "[no ] Observation", "page": 9, "level": 5}}, {"headings_1": {"content": "\"797,087,900", "page": 6, "level": 1}}], [{"headings_0": {"content": "[no ] Observation", "page": 9, "level": 5}}, {"headings_1": {"content": "\"797,087,900", "page": 6, "level": 1}}], [{"headings_0": {"content": "[no ] Observation", "page": 9, "level": 5}}, {"headings_1": {"content": "\"797,087,900", "page": 6, "level": 1}}], [{"headings_0": {"content": "[no ] Observation", "page": 9, "level": 5}}, {"headings_1": {"content": "\"797,087,900", "page": 6, "level": 1}}], [{"headings_0": {"content": "[no ] Observation", "page": 9, "level": 5}}, {"headings_1": {"content": "\"797,087,900", "page": 6, "level": 1}}]], "page": 9, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e One (1) Activity was not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], "page": 9, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "year and re- advertise to get Table showing implementation of out puts \nanother contractor Category No. of No of No.of No of No of Expenditure to complete the of output activiti Activitie activit activit Amount \noutputs s es in\\|s fully ies ies not (UGX) works. \nassess the impleme partia imple \noutputs lly mente \nimple d \nmente \nd \n4,750,061,586 implemen \nted \n83,333,400 implemen \nted \noutputs \nNon-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement the following planned activity. \ne Buzinga mini solar powered system \n\\| The Accounting Officer explained that the Contractor abandoned the Site. \nProgra. Activity details Source of Total \nPictorial... \\|. Summary. of Audit \nManagement. mme \nfunds expenditure evidence findings conclusio Response (UGX) (Time, n \nQuality, \nQuantity, \nCost and \nIntegra Routine \n68,277,000 ted Mechanized \nTransp maintenance ort of 9.5Km \nInfrast Kibaale- \nFunctionalit \n\\| At the time The This was due f \nUte of inspection Headwall to \ned a the road s were Underfunding. ; works not \nwere \ncompleted construct ' \n\\| \nructur Kasekulo-Tuubi ed : \ne And Routine \n34,040,000 ae At the time The This was due . \nService Mechanized \nBe: Kr of inspection Headwall to maintenance \nGu 1 the road s were Underfunding. ' \nof \n5Km \n\\| works were not \nBweza-Dajje rd. \ncompleted construct \ned \nRoutine \n12,427,000 \"\\|\\| At the time The This was due Mechanized \nye of inspection Headwall to maintenance \nFe the road s were Underfunding. of 3Km \nworks were not \nKagolomolo- completed construct Banga \nI advised the Accounting Officer to engage Uganda Road Fund for full funding and roll over partially/unimplemented activities to the subsequent period for", "metadata": {"headings": [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}, [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}], [{"headings_0": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, {"headings_1": {"content": "[no ] Observation", "page": 9, "level": 5}}]], "page": 9, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 10, "level": 1}}, {"headings_1": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}], "page": 10, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.7.2 The service delivery under focus areas \nI sampled thirteen (13) out of nineteen (19) activities in Four (4) focus areas with a total expenditure of UGX.4,125,509,585 for physical inspection to assess key service delivery indicators. Appendix 5 shows a summary of my key observations; details are provided in Section 3.0 of this report. \n2.0 \nManagement of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for \nNo Observation Recommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of \\{1 advised the UGX.11,517,871,536 and obtained supplementary funding of Accounting Officer to UGX.1,168,934,716 resulting into a revised wage budget of =e an ue", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 10, "level": 1}}, {"headings_1": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}, [{"headings_0": {"content": "implementation.", "page": 10, "level": 1}}, {"headings_1": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}], [{"headings_0": {"content": "implementation.", "page": 10, "level": 1}}, {"headings_1": {"content": "e One (1) Activity was not implemented at all.", "page": 9, "level": 6}}]], "page": 10, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.12,686,806,252 and UGX.12,656,199,004 (99.7%) was = m \u2014", "metadata": {"headings": [{"headings_0": {"content": "UGX.12,686,806,252 and UGX.12,656,199,004 (99.7%) was = m \u2014", "page": 11, "level": 5}}, {"headings_1": {"content": "implementation.", "page": 10, "level": 1}}], "page": 11, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warranted resulting into unwarranted funds of \ncorsulted is handle UGX.30,607,248(0.3%). recruitments and disciplinary cases in Out of the total warrants, UGX.11,681,908,690 was utilized by time. \nthe DLG resulting in un-utilized warrants of UGX.974,290,314 \nrepresenting utilization of 92.3 % as summarized in the table", "metadata": {"headings": [{"headings_0": {"content": "UGX.12,686,806,252 and UGX.12,656,199,004 (99.7%) was = m \u2014", "page": 11, "level": 5}}, {"headings_1": {"content": "implementation.", "page": 10, "level": 1}}], "page": 11, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 11, "level": 2}}, {"headings_1": {"content": "UGX.12,686,806,252 and UGX.12,656,199,004 (99.7%) was = m \u2014", "page": 11, "level": 5}}], "page": 11, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approv Supplem\\| Revised Warran Payment Unspent ed Budget ts s (UGX) Balance Budget (UGX) (UGX) (UGX) \n06,252 99,004 8,690 \nFrom further analysis, I noted that there was an under absorption of UGX.974,290,314 from the supplementary release. As shown in appendix 6. \nThe Accounting Officer explained that this was due to failure to \nattract staff in some positions, disciplinary cases and delayed \nrecruitment among others. \n\\|\\_\\_\\| \n2.2 Validation of employees on the enti ayroll \nThe District had 663 employees on the IPPS payroll of which 639 I \nadvised the (96.4%) were fully verified, 5 (0.78%) partially verified, 19 (2.9%) Accounting Officer to not verified. \nliaise with the Ministry of Public In addition, 3 individuals had not accessed the payroll by end of June, Service to ensure", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 11, "level": 2}}, {"headings_1": {"content": "UGX.12,686,806,252 and UGX.12,656,199,004 (99.7%) was = m \u2014", "page": 11, "level": 5}}, [{"headings_0": {"content": "below;", "page": 11, "level": 2}}, {"headings_1": {"content": "UGX.12,686,806,252 and UGX.12,656,199,004 (99.7%) was = m \u2014", "page": 11, "level": 5}}], [{"headings_0": {"content": "below;", "page": 11, "level": 2}}, {"headings_1": {"content": "UGX.12,686,806,252 and UGX.12,656,199,004 (99.7%) was = m \u2014", "page": 11, "level": 5}}], [{"headings_0": {"content": "below;", "page": 11, "level": 2}}, {"headings_1": {"content": "UGX.12,686,806,252 and UGX.12,656,199,004 (99.7%) was = m \u2014", "page": 11, "level": 5}}]], "page": 11, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of immediate clean up the District wage bill. \nand update of the payroll. For the The following observations were made; \nindividuals that did not physically appear a) Out of 639 (96.4%) employees appeared for the validation and were not exercise and presented all the pre-requisite documents to confirm accounted for by the their existence and regularity of recruitment. \nAccounting Officer; the matter should be b) Five (5)(0.8%) employees appeared for headcount were partially investigated. validated due to lack of minutes/extracts from other Service \nCommissions to support their first appointment.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 11, "level": 2}}, {"headings_1": {"content": "UGX.12,686,806,252 and UGX.12,656,199,004 (99.7%) was = m \u2014", "page": 11, "level": 5}}], "page": 11, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\|. \u00abTherefore, I could not ascertain whether the response was \\| genuine. The officer has been considered in the District\u2019s budget estimates pending validation. \nd) Three (3) individuals whose names were not on the District's payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 11, "level": 2}}, {"headings_1": {"content": "UGX.12,686,806,252 and UGX.12,656,199,004 (99.7%) was = m \u2014", "page": 11, "level": 5}}, [{"headings_0": {"content": "below;", "page": 11, "level": 2}}, {"headings_1": {"content": "UGX.12,686,806,252 and UGX.12,656,199,004 (99.7%) was = m \u2014", "page": 11, "level": 5}}]], "page": 12, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 2}}], "page": 13, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant 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. \nKalangala District budgeted and received UGX.292,260,658 (100%) for the financial year 2022/23 out of UGX. 233,754,713 was spent (80%) leading to un-utilized funds of UGX. 58,505,965 \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN \nPlanned \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \nAll the 5 projects in the water grant work plan were in the approved five-year oe \ndevelopment plan and District budget \noe All the projects adhered to procurement guidelines relating to advertisement, solicitation and evaluation award and contract management. \no All the 5 projects had their designs approved by the Ministry of Water and Environment. \nThe district has a water testing kit that is fully functioning. \ne \noe Funds paid out were accounted for. \n4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.2.1 Funding and Absorption \nI reviewed the budget performance of Kalangala DLG and noted the following; UGX.292,260,658 (100%) was received with no variance. \n\u00a9 \noe Out UGX.292,260,658 budgeted and received, UGX.183,858,523 (62.9%) was released and utilised for the Rural Water and Sanitation Sub-Grant (traditional component).While UGX.108,402,135 (37.1%) was allocated for the Piped Water Sub-Grant (UgIFT component) and only UGX.49,896,190(46%) was spent leading to unspent balance of UGX.58,505,965 as shown in the table below; \n~ Category APP EST (A) RELEASE (B) \n% \n(UGX) (C) (UGX) (B-C) Absorption", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "below;", "page": 11, "level": 2}}]], "page": 13, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 14, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], "page": 14, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of 5 stance M/s- Multi SGL 44,904,300 23/02/2023 23/05/2923- -Fully - \nVIP latrine Sserwanga Company Ltd \nimplemented Lwanga \nsenior \nsecondary school \n2 Construction of 5 stance M/S Kikomeko 44,831,600 23/02/2023 23/05/2023 Fully \nVIP latrine at Mulabana and Kiiza \nimplemented Primary school Ventures \n3 Construction of 5 stance M/S Andikas 49,513,980 30/03/2023 29/05/2023 Fully \nVIP latrine at Kitobo Contractors Ltd \nimplemented Primary school \n4 Renovation of teacher\u2019s M/S Kiyibanga 95,456,000 22/02/2023 23/05/2023 Fully \nhouse, kitchen 2 stance Techinical \nimplemented VIP Latrine and Services \nconstruction of 2 stance \nlatrine at Lulamba \nPrimary school. \n5 Renovation of Teachers M/S Balaba 49,976,540 23/02/2023 23/05/2023 Fully \nHouse, Kitchen and 2 Muyingo \nimplemented Stance Latrine at Jana Investments Ltd. \nPrimary School. \n6 Construction of 5 stance M/S shunaba 49,307,480 30/03/2023 29/05/2023 Fully \nVIP Latrine at Bukasa Investment (U) \nimplemented Senior Secondary School Ltd \n7 Repair of 2 classroom M/S Multi SGL za 24/02/2023 24/05/2023 Fully \nblocks at Bufumira Company Ltd. \nImplemented Primary school \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 14, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], "page": 17, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.3.1 Positive observations \nI noted the following areas were management had commendable performance; \no All funds ware spent on activities within the approved Education Development grant work plan. \noe The procurement guidelines namely solicitation, bidding, evaluation, contract award and management were adhered to. All procurements were awarded to the best evaluated bidders. \no The expenditure was fully supported with duly approved certificates among others documents. \noe A review of monitoring reports revealed that all Seven (7) Projects/programs were monitored by the District executive. I also noted that the data collected and compiled by the DLG was consistent with my verifications \no There were no pending monitoring recommendations. \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \nRecommendations \nI advised the Accounting Officer to ensure that an up-to-date asset register of education facilities and their condition is maintained and it is used in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 14, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 14, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 14, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}]], "page": 17, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 18, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 14, "level": 3}}], "page": 18, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 100% to capital expenditure instead of the required minimum of 95% leading to no allocation for investment services. \nMain Expenditure Threshold as Actual \nApproved Variance Audit per the percentage budget (UGX) remark guidelines (budget) (A-B) \n(A", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 18, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 14, "level": 3}}, [{"headings_0": {"content": "b)", "page": 18, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 14, "level": 3}}], [{"headings_0": {"content": "b)", "page": 18, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 14, "level": 3}}], [{"headings_0": {"content": "b)", "page": 18, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 14, "level": 3}}]], "page": 18, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(B)", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 18, "level": 2}}, {"headings_1": {"content": "b)", "page": 18, "level": 2}}], "page": 18, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Capital expenditure \\| \\| 408,640,606 \n\u201c% Over \\| Allocation \nInvestment service More than \n5% Under costs zero but up to \nallocation 5% \nTotal \\| 408,640,606 \nNon-allocation of funds to investment service costs such as developing bills of quantities, environment impact assessment, and engineering supervision affects effective implementation of projects; encourages over or under costing of construction projects which leads to either wasteful expenditure or execution of shoddy works to fit into the inadequate allocated funds. \nThe Accounting Officer explained that this was due to inappropriate budgeting. \nRecommendation \nRecommendation \nI advised the Accounting Officer to ensure that the internal auditor endorses on the payment certificates before payment. \n4.4 Management of Uganda Road Fund \nUganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential in order to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities. \nThe objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented in accordance with the work plan and to the desired quality. \nProjects implemented \nActivity details \nTotal expenditure Summary of findings (Time, Quality, Quantity,", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 18, "level": 2}}, {"headings_1": {"content": "b)", "page": 18, "level": 2}}, [{"headings_0": {"content": "(B)", "page": 18, "level": 2}}, {"headings_1": {"content": "b)", "page": 18, "level": 2}}], [{"headings_0": {"content": "(B)", "page": 18, "level": 2}}, {"headings_1": {"content": "b)", "page": 18, "level": 2}}], [{"headings_0": {"content": "(B)", "page": 18, "level": 2}}, {"headings_1": {"content": "b)", "page": 18, "level": 2}}], [{"headings_0": {"content": "(B)", "page": 18, "level": 2}}, {"headings_1": {"content": "b)", "page": 18, "level": 2}}], [{"headings_0": {"content": "(B)", "page": 18, "level": 2}}, {"headings_1": {"content": "b)", "page": 18, "level": 2}}], [{"headings_0": {"content": "(B)", "page": 18, "level": 2}}, {"headings_1": {"content": "b)", "page": 18, "level": 2}}], [{"headings_0": {"content": "(B)", "page": 18, "level": 2}}, {"headings_1": {"content": "b)", "page": 18, "level": 2}}], [{"headings_0": {"content": "(B)", "page": 18, "level": 2}}, {"headings_1": {"content": "b)", "page": 18, "level": 2}}], [{"headings_0": {"content": "(B)", "page": 18, "level": 2}}, {"headings_1": {"content": "b)", "page": 18, "level": 2}}], [{"headings_0": {"content": "(B)", "page": 18, "level": 2}}, {"headings_1": {"content": "b)", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX) ost\u00e4nd Eunctlonality)", "metadata": {"headings": [{"headings_0": {"content": "UGX) ost\u00e4nd Eunctlonality)", "page": 19, "level": 3}}, {"headings_1": {"content": "(B)", "page": 18, "level": 2}}], "page": 19, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "68,277,000 ieee", "metadata": {"headings": [{"headings_0": {"content": "68,277,000 ieee", "page": 19, "level": 1}}, {"headings_1": {"content": "UGX) ost\u00e4nd Eunctlonality)", "page": 19, "level": 3}}], "page": 19, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "At the time of inspection the road \n\\_\\_ \\_ works ne were maintenance of 9.5Km completed \nKibaale-Kasekulo-Tuubi \nRoutine \nMechanized \n34,040,000 At the time of inspection the road works were maintenance of 5Km \ncompleted \nBweza-Dajje rd. \nRoutine \nMechanized \n1 2,427,000 At the time of inspection : the road works \nwere maintenance of 3Km completed \nKagolomolo-Banga \nThe following observations were made; \n4.4.1 Under funding of URF Projects \nRegulation 18 (3) of Local Government Financial Accounting and Regulations, 2007 states that the budget estimates shall be based on the objectives to be achieved for the financial year and during implementation efforts shall be made to achieve the agreed Objectives or targets, as the Programme of the district. \nThe District budgeted for UGX.1,104,359,263 for road maintenance, however, it", "metadata": {"headings": [{"headings_0": {"content": "68,277,000 ieee", "page": 19, "level": 1}}, {"headings_1": {"content": "UGX) ost\u00e4nd Eunctlonality)", "page": 19, "level": 3}}, [{"headings_0": {"content": "68,277,000 ieee", "page": 19, "level": 1}}, {"headings_1": {"content": "UGX) ost\u00e4nd Eunctlonality)", "page": 19, "level": 3}}], [{"headings_0": {"content": "68,277,000 ieee", "page": 19, "level": 1}}, {"headings_1": {"content": "UGX) ost\u00e4nd Eunctlonality)", "page": 19, "level": 3}}], [{"headings_0": {"content": "68,277,000 ieee", "page": 19, "level": 1}}, {"headings_1": {"content": "UGX) ost\u00e4nd Eunctlonality)", "page": 19, "level": 3}}], [{"headings_0": {"content": "68,277,000 ieee", "page": 19, "level": 1}}, {"headings_1": {"content": "UGX) ost\u00e4nd Eunctlonality)", "page": 19, "level": 3}}], [{"headings_0": {"content": "68,277,000 ieee", "page": 19, "level": 1}}, {"headings_1": {"content": "UGX) ost\u00e4nd Eunctlonality)", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "68,277,000 ieee", "page": 19, "level": 1}}], "page": 20, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to roll over the unimplemented activities to the first quarter of FY 2023/2024 for implementation. \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.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "68,277,000 ieee", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "68,277,000 ieee", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kalangala District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary. \nAUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s that includes \nReasonable assurance is a level", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "68,277,000 ieee", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "68,277,000 ieee", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "68,277,000 ieee", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "68,277,000 ieee", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 24, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to make the necessary follow-ups and ensure that the PRF is released to the PDM SACCOs on time. \n5.2.1.1 Review of Governance Structures \nParagraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}]], "page": 24, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 24, "document_name": "Kalangala 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 o \nhave 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. \ne The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \ne The 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. \nI reviewed the existence and \nof the PDM \nstructures at the \nPDCs on how to prepare \u201cun. . \nthe plans and low budget allocations for the PDC \noperations from MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. SACCO Committees e I noted that 10 sampled SACCOs had only 3 The sub committees in and Sub Committees \nfunctional committees without subcommittees as Sacco\u2019s were put in place detailed in Appendix 8. \nbut have not been", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 25, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "effective in full filling their roles due to lack of \nresources. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nRecommendation \nI advised the Accounting Officer to organise more trainings on the roles and importance of these committees in the implementation of PDM and also liaise with relevant authorities to provide some facilitation to motivate the committee members. \n5.2.1.2 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; \nA SACCO shall not carry on the business of provision of financial services to its o \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nI made the following observations; \nSN Nature of Observations Management Response registration \nLe Licensing of PDM e 10 SACCOs were not licensed to At the time of registering the PDM SACCOs Under the \ntake on the business of lending SACCOS at the Ministry of Trade the Microfinance \nunder Microfinance Institutions issue of licensing these Sacco\u2019's by Institutions \nMoney \nmoney lenders act as detailed in UMRA was raised and the response was Lenders Act \nAppendix 9. \nIrregularities in registration of PDM SACCOs and \nthat we wait for the Ministry of finance to communicate the appropriate time for licensing. \ncould lead to loss \n", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 25, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Paragraph 4.1.1 of the Parish Development: model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 26, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nmade the following observations; \nS Activity Observations Management Response N \n", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 26, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking \u00a2 10 parishes did not carry out At first the PDMIS system was selecting the of Households wealth ranking during subsistence households basing on the data identification of subsistence captured by the Parish chiefs. It was not households. \neasy by then to know who subsistence is and who is not because the wealth ranking tool was in built. \nThe new guide lines provided in June 2023 provided the use of village meetings to select the subsistence households, and this has a positive impact.", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 26, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 26, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Selection and \u00ab 10 parishes did not select any Knowing that all the PDM projects are", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 24, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 26, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 26, "level": 3}}, {"headings_1": {"content": "require that;", "page": 24, "level": 1}}], "page": 26, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "flagship projects contrary to agriculture based the production staffs used of \nthe guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 26, "level": 3}}, {"headings_1": {"content": "require that;", "page": 24, "level": 1}}], "page": 26, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prioritized/Flags", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flags", "page": 26, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 26, "level": 3}}], "page": 26, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the general approved list to find out what can benefit the farmers while using Ekibalo \nevidence that they had~been-;~-- + \n- \nvetted by a village meeting convened by the enterprise groups as detailed in appendix 11. \n13 beneficiaries in 7 parishes accessed loans from \nenterprise groups where they were not members. \nInsurance \ne All PRF beneficiaries out who Policy for carried out farming Farming enterprises in 17 PDM Enterprises SACCOs did not obtain agricultural insurance policies from UAIS. Appendix 12. \nFailure to identify subsistence households using the wealth ranking tool and select and implement prioritized projects may undermine the achievement of pillar objectives. \nFailure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. While, Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds and Failure to select and implement prioritized projects may undermine to achieve pillar objectives. \nRecommendation \nI advised the Accounting Officer to ensure that parishes select flagship projects for guidance to enterprise groups and engage the farmers and the relevant authorities to come out with affordable and accessible schemes.", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flags", "page": 26, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Prioritized/Flags", "page": 26, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flags", "page": 26, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flags", "page": 26, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flags", "page": 26, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flags", "page": 26, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flags", "page": 26, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flags", "page": 26, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Prioritized/Flags", "page": 26, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 26, "level": 3}}]], "page": 26, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OR R", "metadata": {"headings": [{"headings_0": {"content": "OR R", "page": 27, "level": 2}}, {"headings_1": {"content": "Prioritized/Flags", "page": 26, "level": 3}}], "page": 27, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "=) 2 wo] WAL Copy", "metadata": {"headings": [{"headings_0": {"content": "OR R", "page": 27, "level": 2}}, {"headings_1": {"content": "Prioritized/Flags", "page": 26, "level": 3}}], "page": 27, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "John", "metadata": {"headings": [{"headings_0": {"content": "John", "page": 27, "level": 3}}, {"headings_1": {"content": "OR R", "page": 27, "level": 2}}], "page": 27, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "F.S. Muwanga r oe AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "John", "page": 27, "level": 3}}, {"headings_1": {"content": "OR R", "page": 27, "level": 2}}], "page": 27, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -Appendices \n-", "metadata": {"headings": [{"headings_0": {"content": "John", "page": 27, "level": 3}}, {"headings_1": {"content": "OR R", "page": 27, "level": 2}}], "page": 28, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAppendix 1: Performance of Local Revenue \nApproved budget Actual Collections Variance \nREAR SET Snore SRN \nTax Revenues \nLocal Services Tax 63,310,000 19,117,500 44,192,500 Much of this revenue source was unrealized due to the reduction in the number of boats phased out due the illegal fishing operations \npl endtees oa \n[\\| Licenses 63,473,000 63,084,202 388,798 \\|\\_\\_\\| Othertaxrevenues \\|0O 52,292,906 -52,292,906 Non-Tax \nRevenues", "metadata": {"headings": [{"headings_0": {"content": "John", "page": 27, "level": 3}}, {"headings_1": {"content": "OR R", "page": 27, "level": 2}}, [{"headings_0": {"content": "John", "page": 27, "level": 3}}, {"headings_1": {"content": "OR R", "page": 27, "level": 2}}], [{"headings_0": {"content": "John", "page": 27, "level": 3}}, {"headings_1": {"content": "OR R", "page": 27, "level": 2}}], [{"headings_0": {"content": "John", "page": 27, "level": 3}}, {"headings_1": {"content": "OR R", "page": 27, "level": 2}}]], "page": 28, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EI a |", "metadata": {"headings": [{"headings_0": {"content": "EI a |", "page": 28, "level": 1}}, {"headings_1": {"content": "John", "page": 27, "level": 3}}], "page": 28, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BR \"u ae", "metadata": {"headings": [{"headings_0": {"content": "BR \"u ae", "page": 28, "level": 1}}, {"headings_1": {"content": "EI a |", "page": 28, "level": 1}}], "page": 28, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Q= (", "metadata": {"headings": [{"headings_0": {"content": "(Q= (", "page": 30, "level": 5}}, {"headings_1": {"content": "BR \"u ae", "page": 28, "level": 1}}], "page": 30, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u er Sensitization done Number \nto farmers on good sensitization \nFully 17,009,204 \nfarming practices meetings \nUpgrade of Bubeke Number of Wards \nHcii to HC iii constructed \nFully 300,000,000 UGFIT \nConstruction of a Number of Schools \nseed school constructed \nNumber of vehicles Vehicle maintained maintained \nFully 2,920,358,122 \nYES Fully Fully \nTeachers house Number of houses \nconstructed constructed YES Fully Fully \nEducation \nMonitoring \ndevelopme activities 408,540,990 \nnt grant \nNumber of projects \nundertaken for monitored \u201d YES Fully Fully \nFully \nImplemented Government \nProjects \nClassroom blocks Classroom block \nrenovated renovated yES Fully Fully \\|. Fully Implemented Water Water - System Number of water \ndevelopme Fixtures, Fittings sources \nYES Fully Fully 248,569,528 Partially nt grant and Maintenance maintenance \nimplemented \n27 \nRoutine manual \nNumber \nof and mechanised Kilometrage maintained \nFully Fully 820,987,086 Fully Implemented \nNumber \nof \n30 awareness awareness meetings \nmeetings conducted Er = Fully Implemented conducted \nNumber of farmer", "metadata": {"headings": [{"headings_0": {"content": "(Q= (", "page": 30, "level": 5}}, {"headings_1": {"content": "BR \"u ae", "page": 28, "level": 1}}, [{"headings_0": {"content": "(Q= (", "page": 30, "level": 5}}, {"headings_1": {"content": "BR \"u ae", "page": 28, "level": 1}}], [{"headings_0": {"content": "(Q= (", "page": 30, "level": 5}}, {"headings_1": {"content": "BR \"u ae", "page": 28, "level": 1}}], [{"headings_0": {"content": "(Q= (", "page": 30, "level": 5}}, {"headings_1": {"content": "BR \"u ae", "page": 28, "level": 1}}], [{"headings_0": {"content": "(Q= (", "page": 30, "level": 5}}, {"headings_1": {"content": "BR \"u ae", "page": 28, "level": 1}}], [{"headings_0": {"content": "(Q= (", "page": 30, "level": 5}}, {"headings_1": {"content": "BR \"u ae", "page": 28, "level": 1}}], [{"headings_0": {"content": "(Q= (", "page": 30, "level": 5}}, {"headings_1": {"content": "BR \"u ae", "page": 28, "level": 1}}], [{"headings_0": {"content": "(Q= (", "page": 30, "level": 5}}, {"headings_1": {"content": "BR \"u ae", "page": 28, "level": 1}}], [{"headings_0": {"content": "(Q= (", "page": 30, "level": 5}}, {"headings_1": {"content": "BR \"u ae", "page": 28, "level": 1}}], [{"headings_0": {"content": "(Q= (", "page": 30, "level": 5}}, {"headings_1": {"content": "BR \"u ae", "page": 28, "level": 1}}], [{"headings_0": {"content": "(Q= (", "page": 30, "level": 5}}, {"headings_1": {"content": "BR \"u ae", "page": 28, "level": 1}}], [{"headings_0": {"content": "(Q= (", "page": 30, "level": 5}}, {"headings_1": {"content": "BR \"u ae", "page": 28, "level": 1}}], [{"headings_0": {"content": "(Q= (", "page": 30, "level": 5}}, {"headings_1": {"content": "BR \"u ae", "page": 28, "level": 1}}]], "page": 30, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Re", "metadata": {"headings": [{"headings_0": {"content": "Re", "page": 31, "level": 2}}, {"headings_1": {"content": "(Q= (", "page": 30, "level": 5}}], "page": 31, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Micro Scale 7 farmer Field \nField ; Schools Irrigation schools conducted \n117,930,056 Implemented conducted \n4 quarterly \nNumber of quarterly \nsupervisory visits \nsupervisory visits \nconducted & conducted & reports \nFully \nImplemented reports submitted \nsubmitted to Council \nto Council", "metadata": {"headings": [{"headings_0": {"content": "Re", "page": 31, "level": 2}}, {"headings_1": {"content": "(Q= (", "page": 30, "level": 5}}, [{"headings_0": {"content": "Re", "page": 31, "level": 2}}, {"headings_1": {"content": "(Q= (", "page": 30, "level": 5}}], [{"headings_0": {"content": "Re", "page": 31, "level": 2}}, {"headings_1": {"content": "(Q= (", "page": 30, "level": 5}}]], "page": 31, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,833,304,986| 4,833,394, |", "metadata": {"headings": [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", "page": 31, "level": 4}}, {"headings_1": {"content": "Re", "page": 31, "level": 2}}], "page": 31, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28 \nAppendix 5: Service delivery under focus areas -- - -\u2014- - --- \nFocus Area Activities Key Observation Amount spent \n\u2018\\| Water \nDevelopment \nBuzinga village Mini \n\u2018Buzinga mini solar water \npiped \n\\| \nsite was abandoned by the grant solar water. contractor. \nThis denies the intended beneficiaries chance of save and clean water. \nWater Construction of Works were full implemented 195,749,610 Development 3(three), VIP \nand Latrine is functional \ngrant 5stanceToilets at \nNkose landing site \nWater Rehabilitation of Jaana Works were fully completed 42,900,000 Development i water system \ngrant \nWater Rehabilitation of Works were fully completed 46,470,000 Development Misonzi water system \ngrant \nWater Construction of Buyiri Works were fully completed 115,526,190 Development Gravity Flow water \ngrant \nsystem \nEducation grant Construction of 5 stance VIP latrine at Kitobo Primary school \nWorks were full implemented \n49,513,980 and Latrine is functional \nEducation grant Construction of 5 Works were full implemented \n44,904,300 stance VIP latrine \nand Latrine is functional \nSserwanga Lwanga \nsenior secondary \nschool \nEducation grant Construction of 5 stance VIP latrine at Mulabana Primary school \nEducation grant Renovation of teacher\u2019s house, kitchen 2 stance VIP Latrine and construction of 2 \nstance latrine at Lulamba Primary school in Bufumira Sub County. \nWorks were full implemented \n44,831,600 and Latrine is functional \nWorks were full implemented. 95,456,000 The house and latrine are \nfunctional.", "metadata": {"headings": [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", "page": 31, "level": 4}}, {"headings_1": {"content": "Re", "page": 31, "level": 2}}, [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", "page": 31, "level": 4}}, {"headings_1": {"content": "Re", "page": 31, "level": 2}}], [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", "page": 31, "level": 4}}, {"headings_1": {"content": "Re", "page": 31, "level": 2}}], [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", "page": 31, "level": 4}}, {"headings_1": {"content": "Re", "page": 31, "level": 2}}], [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", 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4,833,394, |", "page": 31, "level": 4}}, {"headings_1": {"content": "Re", "page": 31, "level": 2}}], [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", "page": 31, "level": 4}}, {"headings_1": {"content": "Re", "page": 31, "level": 2}}], [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", "page": 31, "level": 4}}, {"headings_1": {"content": "Re", "page": 31, "level": 2}}], [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", "page": 31, "level": 4}}, {"headings_1": {"content": "Re", "page": 31, "level": 2}}], [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", "page": 31, "level": 4}}, {"headings_1": {"content": "Re", "page": 31, "level": 2}}], [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", "page": 31, "level": 4}}, {"headings_1": {"content": "Re", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 6: Utilization of the Wage Budget \nnt \nDepartment Approved Revised Unspent Name Budget Supplementary Budget Warrants Payments Balance Administration 482,495,588 -9,607,248 472,888,340 472,888,340 425,035,073 47,853,267 statutory Finance 252,494,000 -24,469,667 228,024,333 228,024,333 204,323,707 23,700,626 Bodies 227,251,070 0 227,251,070 227,251,070 227,209,348 41,722 1,460,107,69 \nProduction 1,270,430,040 256,314,723 1,526,744,763 1,526,744,763 4 66,637,069 4,876,575,58 420,191,547 Health 194,017,416 163,410,168 5,296,767,128 5,296,767,128 1 3,591,138,94 \nEducation 77,400,000 77,400,000 3,970,145,926 3,970,145,926 7 379,006,979 Roads 395,786,764 395,786,764 163,291,825 118,343 Water 127,734,960 127,734,960 75,814,000 1,586,000 Natural Resources 334,338,096 61,448,668 \n374,798,500 20,988,264 Community Based \nServices 123,694,000 4,040,960 127,359,298 - 375,662 Planning 83,659,000 2,151,332 85,810,332 85,810,332 82,410,592 3,399,740 Internal Audit 47,453,000 4,176,820 43,276,180 43,276,180 38,898,488 4,377,692 Trade and \nIndustry 45,000,000 -4,040,960 40,959,040 40,959,040 34,945,637 6,013,403 11,517,871,536 1,168,934,716 12,686,806,252 \\|12,656,199,004 11,681,908,690 974,290,314 \nAppendix 7: Delayed disbursement of Parish Revolving Fund (PRF \n\\| \n\\_ Vate Pasi PDM SACEO rerelved SN \nName Name Name (2021/2022 & 2022/2023) \nTotal \n%oage \nDisburseme disburs Remarks nts (Loans) ed \n(A) (B) (C) = \n(B/A \nKalangala Bufumira Lulamba \n\\| Low \n1 \nBufumira Pdm 119,000,000 49,000,000 0.41 \nimmanent Sacco. \nKalangala Kalangala \nLow \n2 \nTC Ward A Ward A Pdm 101,810,452 51,834,796 0.51 \ndisbursement \nSacco \nBufumira Bufumira Low 3 101,010,000 46,011,500 \nBufumira \ndisbursement Bujjumba Bwendero \nLow \n4 \nBujumba Pdm 101,310,000 50,011,500 \n. \ndisbursement Sacco \nKalangala Kalangala \nLow \n5 \nTC WardB Ward B Pdm 118,000,000 67,034,517 0.57 \ndisbursement Sacco \nAppendix 8: Non functionality \nof SACCO committees and sub committees \nVote Name Supervisory Executive Committee Loan Sub committee Production sub Marketing sub Business \nFinance and Remarks Name of committee \nCommittee Committee Development investment sub \nSACCO \nservices sub Committee \nCommittee \nWas Is the Was it Isthe Was Is the Was Is the Wasit Is the Was it Is the Was Is the", "metadata": {"headings": [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", "page": 31, "level": 4}}, {"headings_1": {"content": "Re", "page": 31, "level": 2}}, [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", "page": 31, "level": 4}}, {"headings_1": {"content": "Re", "page": 31, "level": 2}}], [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", "page": 31, "level": 4}}, {"headings_1": {"content": "Re", "page": 31, "level": 2}}], [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", "page": 31, "level": 4}}, {"headings_1": {"content": "Re", "page": 31, "level": 2}}], [{"headings_0": {"content": "4,833,304,986| 4,833,394, |", "page": 31, "level": 4}}, 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Byakaton Yes \nda \n20/02/02 \n1,000,000 1,000,000 Yes No \nGodfrey 3 \\| 42 Kalangala Kalangala Assimwe Yes 25/05/20 1,000,000 1,000,000 Yes No \nTC Ward Ward APdm H Yes 23 \n1,000,000 \nA Sacco 1,000,000 Yes No Kwesigab \n0Q", "metadata": {"headings": [{"headings_0": {"content": "True ra", "page": 34, "level": 1}}, {"headings_1": {"content": "n swa", "page": 34, "level": 4}}, [{"headings_0": {"content": "True ra", "page": 34, "level": 1}}, {"headings_1": {"content": "n swa", "page": 34, "level": 4}}], [{"headings_0": {"content": "True ra", "page": 34, "level": 1}}, {"headings_1": {"content": "n swa", "page": 34, "level": 4}}], [{"headings_0": {"content": "True ra", "page": 34, "level": 1}}, {"headings_1": {"content": "n swa", "page": 34, "level": 4}}], [{"headings_0": {"content": "True ra", "page": 34, "level": 1}}, {"headings_1": {"content": "n swa", "page": 34, "level": 4}}], [{"headings_0": {"content": "True ra", "page": 34, "level": 1}}, {"headings_1": {"content": "n swa", 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"type": "heading"}}, {"content": "puke Jo syoafoid ODDS \nSJadaaq Bumoug siadaaq ce", "metadata": {"headings": [{"headings_0": {"content": "tl d\u0131ys\u00dfejjs dad SONPOLd Ssaulsng SI9MOID SJIOWIeI S\u0131adaay S43/23q SI2JE9Q ssaulsng Buldaay Bumog Buipea DUIMOID Bulpesy DUIMOIS)", "page": 36, "level": 2}}, {"headings_1": {"content": "34] diysbey spefoid UaISIsu09 um} Ayuol\u0131d ipowwos payajes", "page": 36, "level": 5}}, [{"headings_0": {"content": "tl d\u0131ys\u00dfejjs dad SONPOLd Ssaulsng SI9MOID SJIOWIeI S\u0131adaay S43/23q SI2JE9Q ssaulsng Buldaay Bumog Buipea DUIMOID Bulpesy DUIMOIS)", "page": 36, "level": 2}}, {"headings_1": {"content": "34] diysbey spefoid UaISIsu09 um} Ayuol\u0131d ipowwos payajes", "page": 36, "level": 5}}]], "page": 36, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "POSOF 3517", "metadata": {"headings": [{"headings_0": {"content": "POSOF 3517", "page": 36, "level": 1}}, 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Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "obulzng emsnueAy Wdd ODIvS awun\u0131nIng ebulzepy ODDVS OJepuamg equunffng ODDS equinffng equunffng eje\u00dfuejey", "metadata": {"headings": [{"headings_0": {"content": "obulzng emsnueAy Wdd ODIvS awun\u0131nIng ebulzepy ODDVS OJepuamg equunffng ODDS equinffng equunffng eje\u00dfuejey", "page": 36, "level": 1}}, {"headings_1": {"content": "EMJeJ", "page": 36, "level": 1}}], "page": 36, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wdd Wdd Wadd OoDvS VPIEM Wdd ODDVS :OT owen eqweinT", "metadata": {"headings": [{"headings_0": {"content": "obulzng emsnueAy Wdd ODIvS awun\u0131nIng ebulzepy ODDVS OJepuamg equunffng ODDS equinffng equunffng eje\u00dfuejey", "page": 36, "level": 1}}, {"headings_1": {"content": "EMJeJ", "page": 36, "level": 1}}], "page": 36, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ysuedq", "metadata": {"headings": [{"headings_0": {"content": "ysuedq", "page": 36, "level": 1}}, {"headings_1": {"content": "obulzng emsnueAy Wdd ODIvS awun\u0131nIng ebulzepy ODDVS OJepuamg equunffng ODDS equinffng equunffng eje\u00dfuejey", "page": 36, "level": 1}}], "page": 36, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "XIpuo 310A aweN Buejey piem \neueer obulzng awn\u0131nyng olspusmg equunffng ejeBuejey VY eye 91a Sil \n\\| \nKalangala Kalanaga Piggery Some 1: TC Ward B Ward B \nMatooke Vendors\u2019 \nPDM Tomato Growing \nSACCO Youth Rabbit \nFarmers \nPoultry Keeping \nMukene Dealers \nGoat rearing \nTotal 19 120 \\|59 \nAppendix 11; Transfer of PRF to un-licensed SACCOs \nSN. VoteName \\| Parish Name Name of SACCO \nIs the SACCO Remarks \\| registered under \nMicrofinance \nInstitutions \nmoney lenders \nact \n2016? \n(Yes/No) \n1 Kalangala DLG Kalangala TC Kalangala Ward A Kalangala Pdm No \nNot \nlicensed Ward A SACCO \n2 \nMazinga Butulume Mazinga Kalangala Pdm No Not licensed SACCO \n3 \nKyamuswa Buzingo Kyamuswa Kalangala Pdm No \nNot licenced SACCO \n4 \nBubeke Jaana Bubeke Kalangala Pdm SACCO No \nNot licensed 5 \nLulamba Lulamba Bufumira Kalangala Pdm No Not licensed SACCO \nI \n6 \nBwendero Bwendero Bujumba Kalangala Pdm No \nNot licensed SACCO \n7 \nMugoye Bbeta Mugoye Kalangala Pdm SACCO No \nNot licensed 8 \nBujumba Bujumba Bujumba Kalanga Pdm No Not licensed SACCO \n9 \nKalangala TC Kalangala TC Ward B Kalangala Pdm No \nNot licensed Ward B SACCO \n10 \nBufumira Bufumira Bufumira Kalangal Pdm No \nNot licensed SACCO", "metadata": {"headings": [{"headings_0": {"content": "ysuedq", "page": 36, "level": 1}}, {"headings_1": {"content": "obulzng emsnueAy Wdd ODIvS awun\u0131nIng ebulzepy ODDVS OJepuamg equunffng ODDS equinffng equunffng eje\u00dfuejey", "page": 36, "level": 1}}, [{"headings_0": {"content": "ysuedq", "page": 36, "level": 1}}, {"headings_1": {"content": "obulzng emsnueAy Wdd ODIvS awun\u0131nIng ebulzepy ODDVS OJepuamg equunffng ODDS equinffng equunffng eje\u00dfuejey", "page": 36, "level": 1}}], [{"headings_0": {"content": "ysuedq", "page": 36, "level": 1}}, {"headings_1": {"content": "obulzng emsnueAy Wdd ODIvS awun\u0131nIng ebulzepy ODDVS OJepuamg equunffng ODDS equinffng equunffng eje\u00dfuejey", "page": 36, "level": 1}}], [{"headings_0": {"content": "ysuedq", "page": 36, "level": 1}}, {"headings_1": {"content": "obulzng emsnueAy Wdd ODIvS awun\u0131nIng ebulzepy ODDVS OJepuamg equunffng ODDS equinffng equunffng eje\u00dfuejey", "page": 36, "level": 1}}], [{"headings_0": {"content": "ysuedq", "page": 36, "level": 1}}, {"headings_1": {"content": "obulzng emsnueAy Wdd ODIvS awun\u0131nIng ebulzepy ODDVS OJepuamg equunffng ODDS equinffng equunffng eje\u00dfuejey", "page": 36, "level": 1}}], [{"headings_0": {"content": "ysuedq", "page": 36, "level": 1}}, {"headings_1": {"content": "obulzng emsnueAy Wdd ODIvS awun\u0131nIng ebulzepy ODDVS OJepuamg equunffng ODDS equinffng equunffng eje\u00dfuejey", "page": 36, "level": 1}}], [{"headings_0": {"content": "ysuedq", "page": 36, "level": 1}}, {"headings_1": {"content": "obulzng emsnueAy Wdd ODIvS awun\u0131nIng ebulzepy ODDVS OJepuamg equunffng ODDS equinffng equunffng eje\u00dfuejey", "page": 36, "level": 1}}]], "page": 36, "document_name": "Kalangala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table Showing key activities affected by under-utilization of", "warrants", "No Programme} Warrants Activities Reason for", "not Utilized affected by the the", "(UGX) under utilization underutilizat", "ion of", "warrants", "1 Human 884,758,194 Poor Attendance This was", "Capital on job mainly due to", "Manageme Abscondment", "nt / Absenteeism", "and", "disciplinary", "cases.", "2 Developme 27,706,841 Mobilization of Warrants/cash", "nt plan Community to limits for these", "implementa implement activities were", "tion government received late.", "programmes", "3 Natural 101,109,726 Land titling Warrants/cash", "Resources suspended, limits for these", "environmen physical planning activities were", "t, climate not done received late.", "change adequately and", "monitoring", "compliance", "requirements not", "done.", "4 Public 202,944,586 Gratuity of Delayed", "sector UGX.121,427,882 ; submission of", "transformat pension of information", "ion UGX.29,190,748 from the", "compensation to affected", "employees of individuals", "UGX.52,273,453", "were not paid", "5 Private 6,067,742 Salaries of Warrants/cash", "sector", "6,067,742 were limits for these", "developme not paid activities were"], "page": 8}]} \ No newline at end of file diff --git a/reports/Chunks/Kalungu District Local Government Report of The Auditor General 2023.chunks.json b/reports/Chunks/Kalungu District Local Government Report of The Auditor General 2023.chunks.json deleted file mode 100644 index 0400703ce1c2e9785c130bb7cd3cbdd5d8ded368..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kalungu District Local Government Report of The Auditor General 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KALUNGU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIn;", "metadata": {"headings": [{"headings_0": {"content": "ORIn;", "page": 1, "level": 2}}], "page": 1, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "VAT", "metadata": {"headings": [{"headings_0": {"content": "VAT", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIn;", "page": 1, "level": 2}}], "page": 1, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Sey \na\\\\ COpy / \nOFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "VAT", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIn;", "page": 1, "level": 2}}, [{"headings_0": {"content": "VAT", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIn;", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], "page": 1, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Table of Contents \na \nii ere eee ees List OF ACFONYIMS......c.cccccccessssssesssssssesesescevsvesessssesscscssvsvsssasssssasisevevsvessvsusassvavavsusevavenstsasatatisevsveveusseseeees iii OPINION \nA 000 ceccceesessseseesesesnenescsusnessnsnsssssessssssssasessscsvevassusstsutuvevsusevevsessusecessevevevsevevsesasensueatavsetensess BASIS FOR OPINION .............nessnssssenennnsnsnsnenenennnnnnnnnnnnnnnnnnnnennnnnnennnnnnnnnenennnnnnnnennnnnnnenn A KEY AUDIT MATTERS.........ennnnsenssenenssenennnnnnnnnnnnnnnnnnnnnnnennennnnnnnnnnnnnennenenennnennenenene 1 1.0 Implementation of the Approved Budget...................nnnnnn 1 2.0 Management of the Government Salary Payroll......uuueaseaeeassseseeenenennne 8 EMPHASES OF MATTER esssisssssstsctnicnenarnesnenenrccmsnsness \n10 nssncasvan snes eneuesunia ic ves wis vmancnesnuseneaccunaseusseety syste 3.0", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], "page": 2, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Change in Accounting Treatment for Non-current Assets... 11 4.0 \nUtilisation of local revenue at source by Lower Local Government.........:.c:cccsccseseeeeee: id RO aE UE TS 41 orc EEE men En \nEEE 5.0 Implementation of Key Government Grants/Programmes (Focus Areas)... 11 >s.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant........eeeeeeeeseesee 12 3.2 Education Development Grant .........ccccccccccscscesssessscesesccssscscscsvescsnsstscsessesecavsesavevsrsevseeaserenens 13 5.3 Micro Scale Irrigation.............eeeneenssnnennnnnnnnneennnnnnnnnennnneeenennnennnn 16 5.4 YLP ANd UWEP 1a. \n19 ceeseesesseessssesesssssessevssestsvssssssssusscsusavensavevsusesusevsecevsveevavsevavevsueavaeetaees 5.35. Understaffing 20 .............ennnnnnnnnnnnnennnennnnnnnnnnnnn een OTHER INFORMATION ..........enesnssennesensnsennnnnnnnnnnnnnennnnnennennnnnnnnnnnnnnnnnnnnnnnnnnnnnennenneneennn 21 MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............... 21 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........c.cccccseseeeeees 21 OTHER REPORTING RESPONSIBILITIES ..0......ccccccccsscsssscscssssesesesusscsssvssecsvsecsususevensevevsesevssesecanees 23 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .............eennnnnen 22 5.6 Implementation of the Parish Development Model... 22 \nList of Acronyms \n\\| Acronym \\| Meaning DLG \nDistrict Local Government DSC \nDistrict service commission GoU Government of Uganda HLG \nHigher Local Government \n\\| \nICT Information Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions MAAIF \nMinistry of Agriculture, Animal industry and husbandry MoFPED \nMinistry of Finance, Planning and Economic Development MoPS \nMinistry of Public Service \\| \nNDP \nNational Development Plan PBS", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "VAT", "page": 1, "level": 2}}]], "page": 2, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 3, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "PDC \nParish Development Committees PDM \nParish Development Model PDMIS \nParish Development Management Information System \\| \nPFMA \nPublic Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}]], "page": 3, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], "page": 3, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nUWEP Uganda Women Empowerment Project \nYLP \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KALUNGU 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 Kalungu 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 Kalungu 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": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kalungu 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's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District 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. \nIn arriving at my findings, I reviewed documents\u2019 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 Kalungu 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.35,799,726,721 out of which UGX.33,417,113,266 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 7}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 7}}], "page": 5, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % funding UGX \nUGX 1 Recurrent (Wage \n25,018,271,193 \\| 24 ,834,448,302 99.3 Recurrent (Non-wage) 7,352,068,159 5,958,892,627 81 \\| Development 3,429,387,369 2,623,772,337 76.5 Total \n35,799,726,721 \\| 33,417,113,266 93.3 \nOut of the total warrants of UGX.33,417,113,266 I reviewed the utilisation of warrants worth UGX.25,219,096,271(75.5%) as summarised in the table below \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 7}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 7}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 7}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 7}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 7}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 7}}]], "page": 5, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "sai", "metadata": {"headings": [{"headings_0": {"content": "sai", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "warrants 1 Wage expenditure (general 23,018,165,056 23,018,165,056 69% salaries, gratuity and pensions) \n2 PDM expenditure audited \n3 DDEG \n4 Education grant - Formerly SFG \n37,020,955 23,055,186,011 69% 293,203,073 23,348,389,084 70%", "metadata": {"headings": [{"headings_0": {"content": "sai", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "sai", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "211,043,808 23,559,432,892 71%", "metadata": {"headings": [{"headings_0": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}, {"headings_1": {"content": "sai", "page": 5, "level": 2}}], "page": 5, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "6 Micro Irrigation 524,347,428 24,083,780,320 72% 7 Water development grant 329,828,966 24 413,609,286 73% 8 Budget outputs sampled(URF) 805,486,985 25,219,096,271 75% Total of the utilised warrants 25,219,096,271 \naudited \nOut of the total warrants of UGX.33,417,113,266 in the financial year 2022/2023, UGX.20,720,932,249 (69%) was spent on wage costs (general staff salaries only) for which I issued a separate detailed audit report and a summary of the key findings reported in section 2.0 of this report. \nNo Observation Recommendation N Source Approved Actual Variance \noO budget Collection (UGX) \n(UGX) s (UGX) \n0 Tax Revenues 251,041,162 97,800,00 153,241,162 \n1 \n0 \n0 Non-Tax 951,977,199 159,643,23 792,333,965 \n2 Revenues 4 \nTotal 1,203,018,36 257,443, 945,575,12 \n1 234 7 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nN\\| Out-put Activity Purpose of Budget o the un- Amount implemented (UGX) activities \n1\\| Coffee The To improve 56,348,600 Productivit establishment of training of \ny \na demonstration farmers which Managem on Micro-Scale are taking up ent Irrigation in micro irrigation Kalungu Town- equipment. council \nand \nassorted", "metadata": {"headings": [{"headings_0": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}, {"headings_1": {"content": "sai", "page": 5, "level": 2}}, [{"headings_0": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}, {"headings_1": {"content": "sai", "page": 5, "level": 2}}], [{"headings_0": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}, {"headings_1": {"content": "sai", "page": 5, "level": 2}}], [{"headings_0": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}, {"headings_1": {"content": "sai", "page": 5, "level": 2}}], [{"headings_0": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}, {"headings_1": {"content": "sai", "page": 5, "level": 2}}], [{"headings_0": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}, {"headings_1": {"content": "sai", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "complementary", "metadata": {"headings": [{"headings_0": {"content": "complementary", "page": 6, "level": 5}}, {"headings_1": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}], "page": 6, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "activities \n2 \nThe day to day To improve 518,226,52 support activities the day to day 7 \nin the support \ndepartments of activities of administration, the district. \nFinance, statutory \nbodies, and \ncommunity. \n3 \nPart \nof There were no 371,000,00 UGX.945,575,127 activities 00 reported as affected since uncollected spending was \nrelates to at source. \nrevenue collected \nby the lower local \ngovernments \namounting to", "metadata": {"headings": [{"headings_0": {"content": "complementary", "page": 6, "level": 5}}, {"headings_1": {"content": "211,043,808 23,559,432,892 71%", "page": 5, "level": 3}}], "page": 6, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.371,000,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.371,000,000", "page": 6, "level": 5}}, {"headings_1": {"content": "complementary", "page": 6, "level": 5}}], "page": 6, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "not remitted to \nNo Observation - Recommendation governments amounting to UGX.371,000,000. This money however, \nwas not remitted to the District revenue collection account to be \ncaptured on IFMS. The Accounting Officer further indicated that this \nanomaly was communicated to responsible staff to ensure that all \ncollections are remitted to the District revenue collection account. \n] 1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.34,519,481,959 to I advised the implement the various programmes, out of which Accounting Officer to UGX.32,993,435,584 was warranted resulting in a shortfall of rollover all the UGX.1,526,046,375 representing 96% performance.", "metadata": {"headings": [{"headings_0": {"content": "UGX.371,000,000", "page": 6, "level": 5}}, {"headings_1": {"content": "complementary", "page": 6, "level": 5}}, [{"headings_0": {"content": "UGX.371,000,000", "page": 6, "level": 5}}, {"headings_1": {"content": "complementary", "page": 6, "level": 5}}]], "page": 6, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "unimplemented", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], "page": 7, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "activities to the The performance of warrants for each of the programmes is shown in subsequent year. Appendix 2(a); \nA sum of UGX.1,526,046,375 not warranted was meant for the activities which were either partially or not implemented at all. Appendix 2(b) refers. \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Training of beneficiary farmers and support supervision activities to enhance adoption and utilization of productivity enhancing inputs. \ne Gravelling, slashing and drainage works on Kyamulibwa-Kisawo- Lusango road 11.2kms and Kyamulibwa-Towa-Kabaale road (Headwalls and entire gravelling was not done). \ne Funding for UWEP groups. \nThe Accounting Officer explained that the district had no control on \nthe unwarranted amount. \n1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of I advised the UGX.540,000,000 from the various programmes out of which Accounting Officer to UGX.191,063,687 was warranted resulting in a shortfall of roll over the affected UGX.348,936,313 representing 35% performance. \noutputs to the subsequent year. \nThe performance of warrants for each of the programmes is shown in \nthe table below; \nAppioved \nWarrants Variance % Programme budget \n(UGX) (UGX) funding UGX \nHuman \nCapital 540,000,000 191,063,687 348,936,313 Development \n191,063,687 348,936,313 \nNo Observation Recommendation including \nmentorships, \nsupport \nsupervision and \ndata quality \nassessments. \nTotal \n348,936,313 \nAs a result of failure to warrant the budgeted funds, district could not implement the following; \ne HIV service delivery activities including support supervision, care and treatment and meetings. \ne Malaria activities including mentorships, support supervision and data quality assessments.", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}, [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}]], "page": 7, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the district had no control on \nthe unwarranted amount. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.33,417,113,266 availed during the I \nadvised the year, UGX.30,866,446,166 was utilized by the entity resulting in un- Accounting Officer to utilized warrants of UGX.2,550,667,100 representing utilization of ensure that planned 92.4% as shown in Appendix 3(a); \nsupply of micro equipment, \nThe warrants that were not utilized were meant for key activities that recruitments be done were partially or not implemented at all as shown Appendix 3(b). \nin the subsequent financial year. \nAs a result of failure to utilise warrants; \ne About 40 potential beneficiaries not supported to receive Micro- \nScale Irrigation equipment \ne Some retires were not paid monthly pension", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], "page": 8, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Partial completion of a 2 classroom block at St.Kalongo P/S\n3. Payment of retention fees for Lukaya Seed Secondary School", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], "page": 10, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Refer to Appendix 5 for details. \nThe Accounting Officer explained that partially implemented activities are attributed to the failure to pay co funding by farmer for supply of micro irrigation, delays my contractors to finish contracts and rectifying the defects on Lukaya Seed Secondary School. The supplementary budget for road fund was UGX.400,000,000, however, amount realised was UGX.150,000,000. \n1.7 Delivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1Service Delivery under Uganda Road fund \nI sampled three (3) out of ten (10) activities with a total expenditure of UGX.184,000,000. The significant findings are provided in the table below. \nN Progr Activity Source of Total Pictorial Summary of Audit \nOo amme details \\| funds expenditu evidence findings (Time, conclusion \n\\} re (UGX) Quality, \n\\| \n' Quantity, Cost \u2014 \n\\| and \\| \nIntegr Mechanized \nURF 86,200,000 ated maintenance \nTransp of 11 km of \nort Kyamulibwa- \nInfrast Kiwawo- \nructure Lusango road \nAnd \nService \nSs Rehabilitation URF 47,8000,00 \n\\_ Functionality) \nAt the time of Works had been a inspection the completed on . \nBa road works were time. \n\u2019 complete by 21 Rains had November 2023 damaged certain sections. \nAt the time of Works had been of 7.8km \n0 inspection the completed on Kabale Towa \nwie, , \n\\| road works time. Bushy were \nSemusoga \nre complete by 21 roadsides. road \n\\* : November 2023 \nRehabilitation URF 50,000,000 of 5.5km \nLukaya \n! \nAt the time of At the time of inspection the inspection the road works were road works were \n\\| SN \\| Focus Area \\| Key Observation \n\\| Key recommendation(s) \\| 1; \n\\| Water \neTesting of water quality was not \\| e I advised the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}, [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 6}}, {"headings_1": {"content": "UGX.371,000,000", "page": 6, "level": 5}}]], "page": 10, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 5}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 6}}], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "fully done for the existing water \\| \nto test fully all the water sources \\| sources \\| as per \ngrant \\| to confirm if the water is the guidelines. \\| \n\\| \nsafe for human consumption. \\| \n\\| \n\\| This affects the quality of the \\| \nwater the society consumes,", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 5}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 6}}, [{"headings_0": {"content": "Development", "page": 11, "level": 5}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "Development", "page": 11, "level": 5}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "Development", "page": 11, "level": 5}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "Development", "page": 11, "level": 5}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 6}}], [{"headings_0": {"content": "Development", "page": 11, "level": 5}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 6}}]], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| ee", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \\| whether it issafeforonsumpton. \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Education \neConstruction of 2 classroom block", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "e I advised the Accounting Officer \\| \n\\| Development jet Kalongo P/S was not fully to carry out more monitoring Grant \ncompleted by the end of the \nand supervision to ensure timely \\| FY2022/23. completion of work. \n\\| \nThis affects the service delivery \n\\| tt and use of the classroom block, \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}, [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}]], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. \\| Microscale", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| eOnly 8 of 66 micro irrigation \nout \\| \u00a2 \nI advised Accounting Officer to \\| 1 \n\\| irrigation \n\\| equipment were supplied and \\| increase on sensitization and \\| \\| installed. \n\\| mobilization of farmers for the \\| \\| \n\\| \\| \n\\| uptake of the micro scale \\| \\| This affects the beneficiary \\| equipment co funding from \\| \\| \n\\| farmers that were to benefit from \\| government. \n\\| \\| \n\\_\\_\\| project. \\|", "metadata": {"headings": [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}, [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}], [{"headings_0": {"content": "| ee", "page": 11, "level": 5}}, {"headings_1": {"content": "Development", "page": 11, "level": 5}}]], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}, {"headings_1": {"content": "| ee", "page": 11, "level": 5}}], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| however, the rains had spoiled to carry out maintenance of some sections of the roads. \nroads regularly to keep them in good condition. \nee EEE es \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 entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nApprov Supple Revise Warra Paymen Unspent ed menta d nts ts (UGX) Balance Budget ry Budge (UGX) (UGX) (UGX) (UGX) t", "metadata": {"headings": [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}, {"headings_1": {"content": "| ee", "page": 11, "level": 5}}, [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}, {"headings_1": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}, {"headings_1": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}, {"headings_1": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}, {"headings_1": {"content": "| ee", "page": 11, "level": 5}}], [{"headings_0": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}, {"headings_1": {"content": "| ee", "page": 11, "level": 5}}]], "page": 11, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 12, "level": 2}}, {"headings_1": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}], "page": 12, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "17,409, 4,312,1 21,721, 21,721, 20,720,9 1,000,600, 337,958 95,245 533,20 533,20 32,249 952 \n3 \n3 \nFrom further analysis, I noted that; \ne There was an under absorption of UGX.14,103,584 \ne The supplementary funding of UGX.986,497,368 was not fully utilized", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 12, "level": 2}}, {"headings_1": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}], "page": 12, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that permanent Secretary Ministry \nof Public Service issued a circular dated 25th April, 2023 in regard to \nsuspension of clearance to recruit staff in Ministries, departments, \nAgencies and Local Governments, for FY 2022/23.This affected the \nrecruitment of new staff in FY 2022/23 though an under absorption \nof wage budget. \n2.2 \nValidation of employees on the entity payroll \nThe District had 1,803 employees on the IPPS payroll of which 1,699 I advised the Accounting (94.2%) were fully verified, 96 (5.3%) partially verified, and Officer to liaise with the 8(0.5%) did not show up \nMinistry of Public Service to ensure immediate clean In addition, 11 individuals had not accessed the payroll by end of up and update of the June, 2023. These were captured as new records in my payroll. For the individuals determination of the District wage bill. \nthat did not physically appear and were not The following observations were made; \naccounted for by the Accounting Officer, the a) Out of 1,699 (94.2%) employees appeared for the validation \nmatter should be exercise and presented all the pre-requisite documents to \ninvestigated. \nconfirm their existence and regularity of recruitment. \nb) 96 (5.3%) employees appeared for headcount were partially \nvalidated due to lack of minutes/extracts from other Service \nCommissions to support their first appointment.", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 12, "level": 2}}, {"headings_1": {"content": "4 |URF All the _ roads were worked Em Accounting Officer", "page": 11, "level": 2}}], "page": 12, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 12, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 2}}], "page": 12, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "A total of 8 (0.5%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \nThree (3) employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \nTwo (2) employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of \nand those who are known to \nfirst appointment was being done for these employees as some of these staff were first appointed in service from other Districts and accessing these minutes was still a challenge. The Accounting Officer added that, all efforts were still being done to ensure that all these minutes were accessed. \ne New Records \nThe Accounting Officer explained that these employees had either been recruited newly, transferred services or were deleted due to abscondment or forged appointment minutes. 2.3 Inconsistencies in Employee Details", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 12, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 2}}, [{"headings_0": {"content": "c)", "page": 12, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 2}}], [{"headings_0": {"content": "c)", "page": 12, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 2}}], [{"headings_0": {"content": "c)", "page": 12, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], "page": 14, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure corrective actions are taken to ensure all \n5.1 \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. \nKalungu District the received the entire amount of UGX.329,829,614 budgeted which was equally spent during the financial year. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity \nPlanned quantity Actual uanti \nRural Water and Construction of boreholes \n3 3 \nSanitation Sub- Rehabilitation of boreholes 20 \n20 Grant (traditional Water tanks HDPE 8 8 - \ncomponent \nPiped Water Sub- Construction of piped water 1 \n1 \nGrant (UgIFT scheme at Lwabenge water", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 14, "level": 6}}, {"headings_1": {"content": "c)", "page": 12, "level": 5}}]], "page": 14, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 6}}], "page": 15, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "system", "metadata": {"headings": [{"headings_0": {"content": "system", "page": 15, "level": 5}}, {"headings_1": {"content": "component)", "page": 15, "level": 2}}], "page": 15, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I 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": "system", "page": 15, "level": 5}}, {"headings_1": {"content": "component)", "page": 15, "level": 2}}], "page": 15, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "system", "page": 15, "level": 5}}], "page": 15, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 17, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless \u00b0 \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nOnly 16 (3.2%) of the existing water sources were tested contrary to the \u00b0 \nstandard requirement of 20%. This is shown in the table below; \nSN Category Number Percentage Number Percentage Percentage Percentage of of water required to tested actually untested tested water sources be tested tested sources (a) (b) (a-b) suitable for human consumption. \n1 Existing 502 20% 16 3.2% 16.8% 100% rojects \n2 New 3 3 100% 0% 100%", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}]], "page": 17, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 3}}], "page": 17, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total 505 \\| \\|\\_\\_\\| \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that funds realised were insufficient to carry out tests for the 20% of the existing water sources required by the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 3}}, [{"headings_0": {"content": "projects", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 3}}], [{"headings_0": {"content": "projects", "page": 17, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "projects", "page": 17, "level": 2}}], "page": 17, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with Ministry of water and environment for adequate funding to carry out tests of up to 20% of the existing water sources. \n\u00b0 Existing water facilities \nDetails in the annual work plan/situation report showed that 300 water sources out od 1387 were nonfunctional, as shown in the table below; \nItem description Total water Functional Non-functional % of non- points in the \\| facilities facilities functional district \nNo of protected wells 111 62 49 44% \nThe Accounting Officer explained that the Ministry cf Water and Environment had issued guidelines stopping rehabilitation of shallow wells since the quality of the water was not suitable for human consumption and the guidelines only allowed use of 15% of the development grant for rehabilitation of deep boreholes. \nRecommendation \nI advised the Accounting Officer to liaise with the respective authorities to decide on whether to remove the shallow wells among the water source facilities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "projects", "page": 17, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "projects", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "projects", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "projects", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "projects", "page": 17, "level": 2}}]], "page": 17, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "rehabilitated.", "metadata": {"headings": [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], "page": 18, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5.2 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.365,105,867 for the construction of; two (2) classroom blocks, two (2) 5 stance pit latrines and Renovation of 15 classrooms. Details in table below; \nS/N Project Name and Contractor \nlocation \nContract Start End Status at amount date date 30/06 /2023 1 Construction of a 5- Ealbad Construction and 23,358,454 23/11/20 29/02/20 Fully \nstance pit latrine at General Supply SMC - \nKapeere Memorial P/S Ltd \n22 23 implemented \n2 Construction of a 5- Ealbad Construction and 23,358,454 23/11/20 29/02/20 Fully stance pit latrine at General Supply SMC - \nKayungu Parents P/S Ltd \n22 23 implemented \n3 Construction of a 2 Jahe classroom block at Contractors St.Jude Kisaawa P/S \nBuilding 67,998,680 23/11/20 29/02/20 Fully \n22 23 implemented \n4 Construction of a 2 Tamcase (U) Ltd classroom block at \nKalongo P/S \n69,880,713 23/11/20 29/02/20 Partially 22 23 Completed \n5 Renovation of 15 Green Base Services 40,474,512 17/04/20 17/06/20 Fully classrooms at St. and Contractors (U) Ltd \nThereza Bwanda P/S \n23 23 implemented \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n5.2.1 Positive observations \nI noted the following areas where management had commendable performance; \ne Project planning, allocation of funds and budgeting, expenditure procedures all adhered to the grant implementation guidelines. \n5.2.2.1 Review of Budgeting and allocation \na) Funding and absorption of Education Development Grants funds \nThe District received all the budgeted funds of UGX.365,105,867, out which UGX.211,043,808 (57.8%) was spent by the end of the year, resulting in an under absorption of UGX.145,062,059. \nUnder absorption of released funds negatively led to non-completion of the construction works of a 2 classroom block at Kalongo P/S thus affecting service delivery since planned activities were partially implemented. \nThe Accounting Officer explained that the partial implementation was due to delays from contractors and defaults found on some buildings that needed to be corrected.", "metadata": {"headings": [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}, [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "rehabilitated.", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}]], "page": 18, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], "page": 19, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to carry out monitoring and supervision of projects to ensure are done by contractors adhere to timelines and work schedules. \n5.3 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kalungu District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKalungu District received all the budgeted funds of UGX.644,926,506, to implement the following activities. \nSN Category Activity Planned Actual uantity quanti 1 Capital Development (micro Installation of irrigation 66 8 scale irrigation equipment) equipment \n2 Complementary services Training of farmers 12 12 Setting up demo farms \n1 [4 \nI designed audit procedures to assess whether the utilization of the micro scale irrigation grant was done in accordance with the grant guidelines. \nThe following were my observations; \n5.3.1 Positive observations \n5.3.2.1 Budget performance \nI reviewed the budget performance for the micro irrigation grant and noted the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "rehabilitated.", "page": 18, "level": 5}}]], "page": 19, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 20, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e The District received a sum of UGX.644,926,506 budgeted out of which UGX.483,729,237 (75%) was utilised resulting into unspent balance of UGX.161,197,269 (25%) as shown in the table below; \nItem Revised Warrants/ Total Variance % budget Release expenditure (UGX) absorpti (UGX) (UGX) (as per on payment file)", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}, [{"headings_0": {"content": "following;", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}]], "page": 20, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 5}}, {"headings_1": {"content": "following;", "page": 20, "level": 1}}], "page": 20, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "| | | | : 7 = | |", "metadata": {"headings": [{"headings_0": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "irrigation \n\\| ent Ltd \\| \n\\| fully nted and \\| \n\\| equipme \\| \\| \\| \\| \\| installed functiona \\| \\| i \\| nt \\| \nand I. \\| \u0131 \n\\| \n\\| \\| \\| functional \\| \\| \\| \\| \\| \\| \n\\| \\| \\| a a \n\\| \\| in coffee \\| \\| \\| plantation. \\| \\| \\| Irrigation \\| \\| \\| \\| \\| \n\\| \\| \\| \\| system, \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}, [{"headings_0": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}]], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| | | | | 26/06/2023 | | |", "metadata": {"headings": [{"headings_0": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}, {"headings_1": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \n\\| \naf \\| \n\\| \\| \\| ply \nSup a an I \npl \\| ee el \\| \n\\| rigation Aloysiou \\| Ligeia 000\\} Saar system is impleme \\| \\| \nBalton \\| erie \u201c1 Irrigation Fully \\|", "metadata": {"headings": [{"headings_0": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}, {"headings_1": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}, [{"headings_0": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}, {"headings_1": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}], [{"headings_0": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}, {"headings_1": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}], [{"headings_0": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}, {"headings_1": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}], [{"headings_0": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}, {"headings_1": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}], [{"headings_0": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}, {"headings_1": {"content": "| | | | : 7 = | |", "page": 21, "level": 5}}]], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 21, "level": 4}}, {"headings_1": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "16,301, Dil", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 21, "level": 4}}, {"headings_1": {"content": "| | | | | 26/06/2023 | | |", "page": 21, "level": 5}}], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| | | | | i Ltd |", "metadata": {"headings": [{"headings_0": {"content": "| | | | | i Ltd |", "page": 21, "level": 2}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "fully nted and \\| I 01 equipme s \n\\| \\| \\| \\| \\| \\| \\| \\| installed \\| functiona \n\\| \n4 \nnt \\| \\| \\| and ia \\| \u00a9 \n\\| \nN \\| Prog : Activity : Name", "metadata": {"headings": [{"headings_0": {"content": "| | | | | i Ltd |", "page": 21, "level": 2}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}, [{"headings_0": {"content": "| | | | | i Ltd |", "page": 21, "level": 2}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}], [{"headings_0": {"content": "| | | | | i Ltd |", "page": 21, "level": 2}}, {"headings_1": {"content": "| | |", "page": 21, "level": 4}}]], "page": 21, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Location ; Equipm : Value.of : Pictorial i Summary \u00bb Audit 1 Managem", "metadata": {"headings": [{"headings_0": {"content": "Location ; Equipm : Value.of : Pictorial i Summary \u00bb Audit 1 Managem", "page": 22, "level": 6}}, {"headings_1": {"content": "| | | | | i Ltd |", "page": 21, "level": 2}}], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": ": oO. \\} details \\| \u201a \\| \nram \nof (Village, \\| ent equipm evidence \\| of findings \\| conclusio ent '", "metadata": {"headings": [{"headings_0": {"content": "Location ; Equipm : Value.of : Pictorial i Summary \u00bb Audit 1 Managem", "page": 22, "level": 6}}, {"headings_1": {"content": "| | | | | i Ltd |", "page": 21, "level": 2}}, [{"headings_0": {"content": "Location ; Equipm : Value.of : Pictorial i Summary \u00bb Audit 1 Managem", "page": 22, "level": 6}}, {"headings_1": {"content": "| | | | | i Ltd |", "page": 21, "level": 2}}]], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "; Parish |", "metadata": {"headings": [{"headings_0": {"content": "; Parish |", "page": 22, "level": 3}}, {"headings_1": {"content": "Location ; Equipm : Value.of : Pictorial i Summary \u00bb Audit 1 Managem", "page": 22, "level": 6}}], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "me benefici supplier Ent \\| \\| (Time, ; 3 ; Response \\| (UGX) \\| ces \nary and and i \n\\| \nsub- procure \\| \nCost er t \ncounty ment Functionali \n' referenc ty) \n\\| \ne \nSupply Keminta Balton 24,467, Irrigation Fully :", "metadata": {"headings": [{"headings_0": {"content": "; Parish |", "page": 22, "level": 3}}, {"headings_1": {"content": "Location ; Equipm : Value.of : Pictorial i Summary \u00bb Audit 1 Managem", "page": 22, "level": 6}}, [{"headings_0": {"content": "; Parish |", "page": 22, "level": 3}}, {"headings_1": {"content": "Location ; Equipm : Value.of : Pictorial i Summary \u00bb Audit 1 Managem", "page": 22, "level": 6}}]], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 22, "level": 3}}, {"headings_1": {"content": "; Parish |", "page": 22, "level": 3}}], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u201a \nre Uganda 000 system is impleme \\_ irrigation Rehema Ltd \n. fully nted and \\} \nequipme \\| \\| installed functiona \\| \n; \nnt \\| and I, \\| \ni \nfunctional \ni i \n-\\| \n\\| \n\\| H \\| in a coffee \\| \\| \\| \\| \n\\| : \\| i", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 22, "level": 3}}, {"headings_1": {"content": "; Parish |", "page": 22, "level": 3}}, [{"headings_0": {"content": "of", "page": 22, "level": 3}}, {"headings_1": {"content": "; Parish |", "page": 22, "level": 3}}], [{"headings_0": {"content": "of", "page": 22, "level": 3}}, {"headings_1": {"content": "; Parish |", "page": 22, "level": 3}}], [{"headings_0": {"content": "of", "page": 22, "level": 3}}, {"headings_1": {"content": "; Parish |", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| | | | | | b | \u2018 |", "metadata": {"headings": [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \n\\| i \\| plantation tion. \\| \\| \\| \\| \\| \\| \\| \u201cIrrigation \n\\| \ni \\| \n\\| \n\\| \\| \\| \\| system \\| \\| \nI. \nJ \\| 26/06/2023 \\| \nL \n5.4 YLP and UWEP \n5.4.1 Youth Livelihood Program (YLP) recoveries", "metadata": {"headings": [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}, [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}], [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}], [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The YLP is responsive to Uganda\u2019s Vision 2040 whose mission is to realise \u201ca Transformed Uganda Society from a Peasant to a Modern and Prosperous country within 30years\u201d. At the time of its development, UWEP was informed by the theme of the National Development Plan (2010/11,2014/15),\u201cGrowth, Employment and Social Economic Transformation for Prosperity\u201d. The National Development plan (NDPII2015/16-2019/20) acknowledged the UWEP, indicating that the Government initiated the programme as one of its interventions in response to the high unemployment rate and poverty among the youth. According to NDPII, the YLP was one of the Government's strategies for ensuring inclusive growth for the youth population segment in the country. \nA review of Kalungu\u2019s progress report revealed that since 2014/2015 when the program was launched, Government injected a total amount of UGX.871,108,800. During the year under review UGX.250,956,534 had been recovered, leaving an outstanding balance of UGX. 620,152,266 as shown in Appendix 7. \nThis implies that 71% of the funds remained unrecovered thus hindering the program from achieving its intended objectives.", "metadata": {"headings": [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}, [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}], [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5.4.2 Uganda Women Enterprise Prograni(\\{UWEP) recoveries \nThe UWEP is responsive to Uganda\u2019s Vision 2040 whose mission is to realise \u201ca Transformed Uganda Society from a Peasant to a Modern and Prosperous country within 30years\u201d. At the time of its development, UWEP was informed by the theme of the National Development Plan (2010/11/ 2014/15), \u201cGrowth, Employment and Social Economic Transformation for Prosperity\u201d. The National Development plan (NDPII2015/16-\u20142019/20) acknowledged the UWEP, indicating that the Government initiated the programme as one of its interventions in response to the high unemployment rate and poverty among the youth. According to NDPII, the UWEP was one of the Government's strategies for ensuring inclusive growth for the women population segment in the country. 554,750,000 \n187,962,680 366,787,320 \nA review of the progress report revealed that since 2017/2018 when the program was launched, Government injected a total amount of UGX.554,750,000. During the year under review UGX.187,962,680 had been recovered, leaving an outstanding balance of UGX.366,787,320 as shown in Appendix 8 \nThis implies that 66% of the funds remained unrecovered thus rendering the program a failure to the set objectives. \nThe Accounting Officer explained that they faced a number of challenges including displacement of the beneficiary youths who had no permanent places of aboard, other youth projects got affected by COVID 19 where many of them lost track of their projects, it is also highly costly to carry out enforcement exercises and most of these group members can hardly be reached through phone calls as they changed their contacts.", "metadata": {"headings": [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}, [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}], [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}], [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}], [{"headings_0": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, {"headings_1": {"content": "of", "page": 22, "level": 3}}]], "page": 23, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}], "page": 23, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to design strategies of ensuring recovery of funds from the youth groups to ensure continuity of the revolving fund. And also liaise with the line ministry for operational funds to enforce recovery of the outstanding funds. \n5.5 Understaffing \nRegulation 15 (a) (A-a) of the Public Service Standing Orders, 2010 mandates the Ministry of Public Service to determine the structure, terms and conditions of service of Local Government. \nOut of the approved structure of 173 positions at Kalungu district, 88(51%) positions are filled leaving 85 (49%) positions vacant including 28 senior positions. The key", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 5}}, {"headings_1": {"content": "| | | | | | b | \u2018 |", "page": 22, "level": 2}}]], "page": 23, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], "page": 24, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the District Service Commission and Ministry of Public Service to have the vacant positions filled once the ban has been lifted. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kalungu District Local Government. \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 District's 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. \nAUDITOR'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", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}]], "page": 24, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. \noe Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. \nEvaluate the appropriateness of accounting policies used and the reasonableness of eo \naccounting estimates and related disclosures made by management. \nConclude on the appropriateness of management's use of the going concern basis of oe \naccounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the District to fail to deliver its", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 5}}], "page": 25, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "mandate.", "metadata": {"headings": [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 25, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Evaluate the overall presentation, structure and content of the financial statements, e \nincluding the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI 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 \nhousehold level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. \nIn the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020. \nThe primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. \nMy previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended", "metadata": {"headings": [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}, [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], [{"headings_0": {"content": "mandate.", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}]], "page": 25, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 26, "level": 6}}, {"headings_1": {"content": "mandate.", "page": 25, "level": 5}}], "page": 26, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n5.6.1 Funding of PDM Activities in the District \nMoFPED released a sum of UGX.3,700,000,000 to finance 37 PDM SACCOs in Kalungu DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.37,020,955 for the PDM Administrative costs, which was paid to PDCs. \n5.6.2 Positive Observations \nI noted the following areas where the District had commendable performance; \noe UGX.37,020,955 meant for-PDM \u2018Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation. \nIn all 10 SACCOs, the leadership vetting committees were elected and \u00b0", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 26, "level": 6}}, {"headings_1": {"content": "mandate.", "page": 25, "level": 5}}, [{"headings_0": {"content": "beneficiaries.", "page": 26, "level": 6}}, {"headings_1": {"content": "mandate.", "page": 25, "level": 5}}], [{"headings_0": {"content": "beneficiaries.", "page": 26, "level": 6}}, {"headings_1": {"content": "mandate.", "page": 25, "level": 5}}], [{"headings_0": {"content": "beneficiaries.", "page": 26, "level": 6}}, {"headings_1": {"content": "mandate.", "page": 25, "level": 5}}], [{"headings_0": {"content": "beneficiaries.", "page": 26, "level": 6}}, {"headings_1": {"content": "mandate.", "page": 25, "level": 5}}]], "page": 26, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "inaugurated", "metadata": {"headings": [{"headings_0": {"content": "inaugurated", "page": 27, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 26, "level": 6}}], "page": 27, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "All 10 PDM SACCOs trained PDM SACCO members during the meeting \n\u00b0 \nBy the time of the first general meeting, the 10 sampled PDM SACCOs had \u00b0 \nalready received funds \nThe trainings of trainers were carried out. \n\u00b0 \n5.6.3 Areas of Improvement \nI noted the following areas where the District needed improvement; \n5.6.3.1 \nDelayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO, \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted that the 37 SACCOs delayed to receive funds in all the 4 quarters of the FY as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "inaugurated", "page": 27, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 26, "level": 6}}, [{"headings_0": {"content": "inaugurated", "page": 27, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 26, "level": 6}}], [{"headings_0": {"content": "inaugurated", "page": 27, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 26, "level": 6}}], [{"headings_0": {"content": "inaugurated", "page": 27, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 26, "level": 6}}], [{"headings_0": {"content": "inaugurated", "page": 27, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 26, "level": 6}}]], "page": 27, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "En] Dateor", "metadata": {"headings": [{"headings_0": {"content": "En] Dateor", "page": 27, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 27, "level": 1}}], "page": 27, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "No. of PDM SACCOs release \npaid on the date", "metadata": {"headings": [{"headings_0": {"content": "En] Dateor", "page": 27, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 27, "level": 1}}, [{"headings_0": {"content": "En] Dateor", "page": 27, "level": 1}}, {"headings_1": {"content": "inaugurated", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| 31/03/2023", "metadata": {"headings": [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}], "page": 27, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Amount paid on the Remarks date (UGX) \n37 925,000,000] [Delayed \nLy 26/05/2023 : 37 925,000,000] [Delayed laid 29/06/2023 925,000,000 a 3,700,000,000 \nConsequently, there was delayed disbursement of the funds (Loans) to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nhouseholds in the parish whe arc members of a registered PDM Enterprise Group in that parish. \nI noted that 3 PDM SACCOs had disbursed UGX.120,730,250(11%) out of the PRF amount received of UGX.1,090,232,646 leaving UGX.969,335,964(89%) undisbursed. Details are in Appendix 10 \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. \nThe Accounting Officer explained that this was due to delays by Ministry of Information, Communication and Technology to send staff to the District to train them on how to use PDMIS.", "metadata": {"headings": [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}, [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}], [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}], [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}], [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}], [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}], [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}], [{"headings_0": {"content": "| 31/03/2023", "page": 27, "level": 6}}, {"headings_1": {"content": "En] Dateor", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}], "page": 28, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to address to address the issue of late disbursement of funds to the respective authorities and the impacts of it to ensure early disbursements in liaison with Ministry of Finance.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}], "page": 28, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5.6.3.3 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \ne The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees \nSN Governance Observations \u2018Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}]], "page": 28, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Parish", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}], "page": 29, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "I reviewed the operations of the PDC in I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "| 31/03/2023", "page": 27, "level": 6}}], "page": 29, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 29, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}], "page": 29, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 30, "level": 2}}, {"headings_1": {"content": "Development", "page": 29, "level": 5}}], "page": 30, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 30, "level": 2}}, {"headings_1": {"content": "Development", "page": 29, "level": 5}}], "page": 30, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Training of the e The consolidated report was not prepared I advised the Accounting ToTs and Core for submission to the PDM National \nOfficer to ensure that PDM Coordinator. applicable guidelines are Implementation \nalways complied with to Teams at HLG The Accounting Officer explained that the achieve the intended level \nDistrict wasn\u2019t aware of the guidance to program objectives. prepare a consolidated report, however, have \nbeen preparing individual activity reports. \n2 Training of Local e Training of local experts was not carried I advised the Accounting Experts out. \nOfficer not to release funds for training if full The failure to conduct specified trainings may accountability for the lead to inappropriate oversight by the previous training funds is implementation team, and misuse of PRF by not yet provided, this will households and enterprise groups, as well as push the respective deter the socio-economic transformation officers to have reports aspirations. \nprepared, submitted and filed as evidence of work The Accounting Officer explained that done. \ntrainings were carried out, however, reports \non training activities done were not prepared \nfor submission. Without report I could not \nconfirm that trainings were under taken.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 30, "level": 2}}, {"headings_1": {"content": "Development", "page": 29, "level": 5}}], "page": 30, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "5.6.3.5 Registration of PDM SACCOs and Enterprise Groups 3.10 of Users\u2019 Handbook for the Parish \nSN Nature of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 30, "level": 2}}, {"headings_1": {"content": "Development", "page": 29, "level": 5}}, [{"headings_0": {"content": "training", "page": 30, "level": 2}}, {"headings_1": {"content": "Development", "page": 29, "level": 5}}], [{"headings_0": {"content": "training", "page": 30, "level": 2}}, {"headings_1": {"content": "Development", "page": 29, "level": 5}}]], "page": 30, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}], "page": 31, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "i Licensing of PDM All the 10 sampled SACCOs were not I advised the Accounting SACCOs Under the licensed to take on the business of lending Officer monitor the Microfinance \nunder Microfinance Institutions money probation period for the Institutions Money lenders act as detailed in Appendix 13 \ndifferent SACCOs to \nLenders Act \nensure they are licensed As a result, enforcement of recovery of PRF immediately \ntheir \nfrom beneficiaries by the PDM SACCOs may probation period expires. be legally challenged leading to loss of \nfunds. \nOperating SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}, [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "training", "page": 30, "level": 2}}]], "page": 31, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "challenged.", "metadata": {"headings": [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], "page": 31, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that as per cooperative act 2020 Amended All cooperatives are registered on probation for period of two years in line with tier 4: microfinance institutions money lenders act, 2016 do not issue license to a Sacco on \nprobation and all the Sacco are still within their probation period. \n= \n5.6.3.6 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nwere still waiting for guidelines from the Centre, PDM Secretariat with ministry of ICT to configure the charges within the PDMIS as well as selecting the best service provider for uniform premium charge. \n5.6.3.7 Utilization of PRF at Household Level", "metadata": {"headings": [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}, [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], [{"headings_0": {"content": "challenged.", "page": 31, "level": 6}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 32, "level": 3}}, {"headings_1": {"content": "challenged.", "page": 31, "level": 6}}], "page": 32, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nT noted from review loan files and physical inspections carried out, the following; \ne 10 beneficiaries in 10 sampled PDM SACCOs had not implemented different projects e All the beneficiaries in 10 sampled PDM SACCOs had existent projects as shown in Appendix 15.", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 32, "level": 3}}, {"headings_1": {"content": "challenged.", "page": 31, "level": 6}}, [{"headings_0": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 32, "level": 3}}, {"headings_1": {"content": "challenged.", "page": 31, "level": 6}}]], "page": 32, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "URI R", "metadata": {"headings": [{"headings_0": {"content": "URI R", "page": 32, "level": 2}}, {"headings_1": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 32, "level": 3}}], "page": 32, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Fr 17 John F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "URI R", "page": 32, "level": 2}}, {"headings_1": {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups", "page": 32, "level": 3}}], "page": 32, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ANAL .", "metadata": {"headings": [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], "page": 32, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL COPy An 27\" December, 2023 \nAPPENDICES \nAppendix 1: Performance of Local Revenue \nNo Source \n\u2014 \nApproved budget Actual Collections Variance \nTax Revenues en \n1 Local Services Tax \n168,150,912 97,560,000 70,590,912 aie 2 Land fees 10,000,000 240,000 \n3 Business Licenses 62,576,000 0 62,576,000 \n4 Other tax revenues \n82,890,250 0 82,890,250 Non-Tax Revenues \\| 5 Rent 0 200,000 -200,000 \n6 Sale of goods and services \n72,473,000 4,942,000 67,531,000 \\| 2 Admin fees and licenses \n697,331,199 153,866,234 543,464,965 \n8 Miscellaneous Revenue 109,597,000 635,000 108,962,000 Total \\| 1,203,018,361 \\| 257,443,234 945,575,127 \nAppendix 2 a: Performance of GOU warrants \nApproved \n% Programme Warrants Variance A Budget \nfunding \nAgro-Industrialization - 01 \n3,155,449,750 3,102,481,750 52,968,000 98% \nManufacturing - 04 \nNatural Resources, Environment, Climate Change, Land And Water 06 \n- \nPrivate Sector Development - 07 \nIntegrated Transport Infrastructure And Services - 09 \nHuman Capital Development 12 - \nne Public Sector Transformation - 14 And Security - 16 \nDevelopment Plan Implementation - 18 Total \nAppendix 2 b: Un warranted funds \n30,479,546 30,479,546 : 0 100% \\| 712,752,193 712,752,193 0 100% \n4,504,000 4,504,000 100% 1,216,507,000 969,991,638 246,515,362 80% 22,922,901,624 21,880,161,502 1,042,740,122 95% 688,690,675 504,867,789 183,822,886 73% 5,176,275,132 5,176,275,127 5 100% \n611,922,039 611,922,039 0 100% 34,519,481,959 32,993,435,584 1,526,046,375 \\| 96% \nN Programme Amount not Activities not /partially \nPurpose and impact of the oO warranted implemented unimplemented activity 1 Agro- \n52,968,000 Training of beneficiary farmers and \nIndustrialization - \nsupport supervision activities to \n01 \nenhance adoption and utilization of \nTo improve production and productivity of coffee and increase exportable volumes of the enterprise from the district and the country at productivity enhancing inputs. large. \n2 Integrated \n246,515,362 Gravelling, slashing and drainage \nTransport \nworks on Kyamulibwa-Kisawo-Lusango Infrastructure And \nroad 11.2kms and Kyamulibwa-Towa- Services - 09 \nKabaale road(Headwalls and entire \nSome sections of the road not passable \nAppendix 3 a): Utilization of Warrants \n%age rn \nAgro-Industrialization - 01 3,102,481,750 2,075,903,002 1,026,578,748 69 Manufacturing - 04 30,479,546 28,393,334 2,086,212 \nNatural Resources, Environment, \nClimate Change, Land And Water - 713,952,193 713,479,188 473,005 06 \nPrivate Sector Development - 07 \n4,504,000 4,504,000 fof 10.0 Integrated Transport Infrastructure \nArid Servieds 09 969,991,638 969,990,983 100.0 = \nHuman Capital Development - 12 22,138,616,339 21,530,419,255 608,197,084 73 Public Sector Transformation - 14 518,446,789 446,835,438 71,611,351 \nGovernance And Security - 16 ran Plan Implemerttatiun = \n5,291,747,740 4,478,497,309 813,250,431 646,893,271 618,423,657 28,469,614 \nAppendix 3 b) Activities affected by under-utilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}, [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}], [{"headings_0": {"content": "ANAL .", "page": 32, "level": 2}}, {"headings_1": {"content": "URI R", "page": 32, "level": 2}}]], "page": 32, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "= Rear anes", "metadata": {"headings": [{"headings_0": {"content": "= Rear anes", "page": 34, "level": 3}}, {"headings_1": {"content": "ANAL .", "page": 32, "level": 2}}], "page": 34, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "subtotal Activities affected by Reason for the underutilization of me Utilized the under utilization warrants \n1 Agro- 1,026,573,748 \nIndustrializ \nation - O1 \nHuman \n608,197,084 Capital \nDevelopme \nnt= 12 \nNo activity was affected \nExcess supplemented funds for wage over and above the actual funds requested. 418,931,272 About 30 potential \nLate revoting of the funds relative to the beneficiaries not supported Financial Year \nto receive Micro-scale \nIrrigation equipment \n161,197,279 About 10 selected \nbeneficiaries not supported \nto receive Micro-scale \nIrrigation installations. \nFailure / delay by the selected beneficiaries \nto raise co-funding / counterpart funding. \nThe threshold was said to be beyond the \nreach of these individuals \nAl planned activities Excess funds for wage over and above the \n\\| implemented \nactual funds requested. \nExcess funds for wage over and above the \n\\|. implemented \nactual funds requested. \n154,058,059 working on defects as The contractor failed to show up to work identified in respect of on the defects despite numerous construction of lukaya seed communications from the Accounting school in Lukaya Town Officer \nCouncil \n51,114,709 UGX.51,114,709 is: reflected Payment for two staff was not effected as un spent but the actual they had left service at the time pf the amount that was not spent paymenis. \nis UGX.1,430,378. \nDevelopme \n28,469,614 \n28,469,614 Mobilisation of community Warrants for these activities were received nt Plan \nto implement government late. \nImplement \nprogrammes. \nation 18 \n- \n\\| Total 2,548,102,228 2548102228]", "metadata": {"headings": [{"headings_0": {"content": "= Rear anes", "page": 34, "level": 3}}, {"headings_1": {"content": "ANAL .", "page": 32, "level": 2}}, [{"headings_0": {"content": "= Rear anes", "page": 34, "level": 3}}, {"headings_1": {"content": "ANAL .", "page": 32, "level": 2}}], [{"headings_0": {"content": "= Rear anes", "page": 34, "level": 3}}, {"headings_1": {"content": "ANAL .", "page": 32, "level": 2}}], [{"headings_0": {"content": "= Rear anes", "page": 34, "level": 3}}, {"headings_1": {"content": "ANAL .", "page": 32, "level": 2}}], [{"headings_0": {"content": "= Rear anes", "page": 34, "level": 3}}, {"headings_1": {"content": "ANAL .", "page": 32, "level": 2}}], [{"headings_0": {"content": "= Rear anes", "page": 34, "level": 3}}, {"headings_1": {"content": "ANAL .", "page": 32, "level": 2}}]], "page": 34, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 4:", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4:", "page": 36, "level": 3}}, {"headings_1": {"content": "= Rear anes", "page": 34, "level": 3}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "indicators Lack of appropriate performance \nand targets in the work plans", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4:", "page": 36, "level": 3}}, {"headings_1": {"content": "= Rear anes", "page": 34, "level": 3}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Program Sub- PIAP Budget Focus/The Activities", "metadata": {"headings": [{"headings_0": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}, {"headings_1": {"content": "Appendix 4:", "page": 36, "level": 3}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "program (Program Output matic area Impleme and other ntation capital Action projects/p Plan) rograms", "metadata": {"headings": [{"headings_0": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}, {"headings_1": {"content": "Appendix 4:", "page": 36, "level": 3}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 36, "level": 1}}, {"headings_1": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}], "page": 36, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Key performance Planned Target Are there Is the Conclusion Conclusion at indicator(s) (Measure) for the Financial clear \nperform at Activity Output level year targets ance Level \nand indicator (Fully (Fully : performan used by Quantified Quantified/Not ce \nManage /Not fully fully Quantified) indicators ment Quantified \nto reasona ) \nNote: KPIs could be \nmeasure ble? numbers or performan (Yes/No percentage eg \nce ) If no number completed or \nquantificat give the percentage completed ion? reason", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 36, "level": 1}}, {"headings_1": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}, [{"headings_0": {"content": "Output", "page": 36, "level": 1}}, {"headings_1": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}], [{"headings_0": {"content": "Output", "page": 36, "level": 1}}, {"headings_1": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}], [{"headings_0": {"content": "Output", "page": 36, "level": 1}}, {"headings_1": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}], [{"headings_0": {"content": "Output", "page": 36, "level": 1}}, {"headings_1": {"content": "Program Sub- PIAP Budget Focus/The Activities", "page": 36, "level": 1}}]], "page": 36, 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"level": 2}}], [{"headings_0": {"content": "Manage", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}], [{"headings_0": {"content": "Manage", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}], [{"headings_0": {"content": "Manage", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}], [{"headings_0": {"content": "Manage", "page": 40, "level": 2}}, {"headings_1": {"content": "Fully", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "develop", "metadata": {"headings": [{"headings_0": {"content": "develop", "page": 41, "level": 3}}, {"headings_1": {"content": "Manage", "page": 40, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ed and amende d \n04 - 180406 Accoun \n04 \n-", "metadata": {"headings": [{"headings_0": {"content": "develop", "page": 41, "level": 3}}, {"headings_1": {"content": "Manage", "page": 40, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "tability", "metadata": {"headings": [{"headings_0": {"content": "tability", "page": 41, "level": 3}}, {"headings_1": {"content": "develop", "page": 41, "level": 3}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Oversig", "metadata": {"headings": [{"headings_0": {"content": "Oversig", "page": 41, "level": 2}}, {"headings_1": {"content": "tability", "page": 41, "level": 3}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 41, "level": 2}}, {"headings_1": {"content": "Oversig", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ht \nsand \nMonitori Service \nng Deliver", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 41, "level": 2}}, {"headings_1": {"content": "Oversig", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Reports", "metadata": {"headings": [{"headings_0": {"content": "Reports", "page": 41, "level": 2}}, {"headings_1": {"content": "System", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "y of NDP II", "metadata": {"headings": [{"headings_0": {"content": "Reports", "page": 41, "level": 2}}, {"headings_1": {"content": "System", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 41, "level": 2}}, {"headings_1": {"content": "Reports", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Ss", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 41, "level": 2}}, {"headings_1": {"content": "Reports", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "produce", "metadata": {"headings": [{"headings_0": {"content": "produce", "page": 41, "level": 2}}, {"headings_1": {"content": "Program", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "d \nTravel in land", "metadata": {"headings": [{"headings_0": {"content": "produce", "page": 41, "level": 2}}, {"headings_1": {"content": "Program", "page": 41, "level": 2}}, [{"headings_0": {"content": "produce", "page": 41, "level": 2}}, {"headings_1": {"content": "Program", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 41, "level": 2}}, {"headings_1": {"content": "produce", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Impleme \nTravel in land", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 41, "level": 2}}, {"headings_1": {"content": "produce", "page": 41, "level": 2}}, [{"headings_0": {"content": "N/A", "page": 41, "level": 2}}, {"headings_1": {"content": "produce", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 41, "level": 1}}, {"headings_1": {"content": "N/A", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 2}}, {"headings_1": {"content": "N/A", "page": 41, "level": 1}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Fully", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nted \n04 - 090306 \nMaintenance-Buildings and Number of Kilometres to be", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}, [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 41, "level": 2}}, {"headings_1": {"content": "Partially", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Transp 01 - Structures maintained", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 41, "level": 2}}, {"headings_1": {"content": "Partially", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "impleme impleme Transpo", "metadata": {"headings": [{"headings_0": {"content": "impleme impleme Transpo", "page": 41, "level": 2}}, {"headings_1": {"content": "Partially", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nted TRANSPO \nrt \nRT \ninfrastru \nINFRAST \ncture \nRUCTURE \nrehabilit \nAND \nated \nSERVICE \nand \nS \nmaintai \nned. \n06 - 03 060101 \nWater Information and Communication N/A \n- \nNATURAL Water 20 - developm Technology Supplies \nRESOURC Resour Water ent grant \nFully 29,61 28,99", "metadata": {"headings": [{"headings_0": {"content": "impleme impleme Transpo", "page": 41, "level": 2}}, {"headings_1": {"content": "Partially", "page": 41, "level": 2}}, [{"headings_0": {"content": "impleme impleme Transpo", "page": 41, "level": 2}}, {"headings_1": {"content": "Partially", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "impleme impleme Transpo", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 6 nted \nENVIRON Manag es data", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}, [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "MENT, ement (Quantit \nnted CLIMATE y& \nAppraisal and Feasibility Studies N/A \nCHANGE, Quality) for Capital Works", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "LAND collecte Impleme nted \n39 \nd and Monitoring and Supervision of", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}, [{"headings_0": {"content": "Fully", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 41, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Fully", "page": 41, "level": 2}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "assesse capital work Impleme d \nnted \nMaintenance-Machinery & Number of Machinery to be", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Fully", "page": 41, "level": 2}}, [{"headings_0": {"content": "Fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Fully", "page": 41, "level": 2}}]], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Fully", "page": 42, "level": 2}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Equipment Other than maintained", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Fully", "page": 42, "level": 2}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 42, "level": 2}}, {"headings_1": {"content": "Fully", "page": 42, "level": 2}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Transport Equipment nted Other Structures - Acquisition Number of water sources 12", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 42, "level": 2}}, {"headings_1": {"content": "Fully", "page": 42, "level": 2}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Fully", "metadata": {"headings": [{"headings_0": {"content": "| Fully", "page": 42, "level": 1}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 2}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "installed or constructed", "metadata": {"headings": [{"headings_0": {"content": "| Fully", "page": 42, "level": 1}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 2}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 42, "level": 1}}, {"headings_1": {"content": "| Fully", "page": 42, "level": 1}}], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nted \n40 \nAppendix 6: Utilization of the Wage Budget.", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 42, "level": 1}}, {"headings_1": {"content": "| Fully", "page": 42, "level": 1}}, [{"headings_0": {"content": "Impleme", "page": 42, "level": 1}}, {"headings_1": {"content": "| Fully", "page": 42, "level": 1}}], [{"headings_0": {"content": "Impleme", "page": 42, "level": 1}}, {"headings_1": {"content": "| Fully", "page": 42, "level": 1}}]], "page": 42, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "metadata": {"headings": [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], "page": 43, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Administration 1,142,906,642 308,726,020 1,451,632,662 1,451,632,660 1,445,343,374 6,289,286 Finance 140,195,424 - 140,195,424 ees 140,195,424 140,165,668 29,756 oa 127,412,280 : 127,412,280 127,277,912 134,368 Production 850,322,916 793,677,084 1,644,000,000 1,644,000,000 1,197,554,715 446,445,285 Health 3,381,643,553 366,249,931 3,747 ,893,484 3,747 ,893,484 3,732,565,773 15,327,711 Education 11,108,881,507 2,843,542,210 13,952,423,717 13,952,423,717 13,433,988,631 518,435,086 Roads 84,821,724 84,821,724 84,821,724 84,787,015 34,709 Water 30,000,000 - 30,000,000 30,000,000 29,748,500 251,500 a nn 260,400,000 - 260,400,000 260,400,000 260,180,975 219,025 =... 116,777,796 . 116,777,796 \\| 116,777,796 116,035,010 742,786 Planning 75,455,280 - 75,455,280 75,455,280 75,432,498 22,782 Internal Audit 63,420,264 \\|. 63,420,264 63,420,264 52,819,545 10,600,719 Loa 27,100,572 : 27,100,572 27,100,572 25,032,633 2,067,939 17,409,337,958 4,312,195,245 21,721,533,203\\| 21,721,533,201\\| 20,720,932,249 1,000,600,952 \nAppendix 7: Status of YLP \nAmount \nTotal S/N Project Name \n1 Kiragga Youth Bee Keeping \n2 Ntale Youth Piggery \n3 kan Lukaya Yth Devt Piggery \n4 Yth Innitiative Poultry \n5 Agali Awamu Yth Poult \ndisbursed Recoveries 30/6/23 =\\|. 6,750,000 4,420,000 2,330,000 10,000,000 2,160,000 7,840,000 10,900,000 4,700,000 6,200,000 9,220,000 0 9,220,000 5,207,500 140,000 5,067,500 6 Lwabenge Intergrated Coffee \n\\_\\_\\_11,000,000 1] 7,500,000 3,500,000 7 Divine IT Computer & Stationery 12,500,000 7,700,000 8 Golden Club Yth Catering \n12,410,000 3,990,000 8,420,000 9 Natitta Yth Agro Produce \n7,000,000 2,190,000 4,810,000 10 Kitamba Parish Yth Piggery \n12,000,000 \\| 2,310,000 9,690,000 11 Kyamulibwa Agro Business \n40060 1,000,000 6,400,000 12 Kitosi Agro Produce \n13 Lwabenge Yth Devt Agric Miwula \n14 Kwekulakulanya Kitante Hair \n15 Twekobe Association Welders \n7,000,000 5,165,800 1,834,200 7,100,000 700,000 6,400,000 9,000,000 4,120,000 4,880,000 101620 11,440,000 1,251,000", "metadata": {"headings": [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}, [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}]], "page": 43, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "28 Bavubuka Twezimbe Agro Produce \n29 Tukolere Wamu Yth Bull Fattening \n30 Ganyana Agro Business,Lwabenge \n31 Birongo Super Yth Piggery,Lwabenge \n32 Byandala Agro Business,Lukaya \n33 Magezi Bugaga Produce Marketing \n34 Kasasa Community Yth Piggery \n35 Kamutuuza Yth Poultry, Bukulula \n36 Bukulula Yth Devt Piggery Project \n37 Bukulula Yth Piggery Project \n38 Villamaria Traders Cottage Project \n39 Kamukamu Yth Devt Agro Biz,Kyamulibwa 40 Kabuswaga Yth Devt Poultry ,Kyamulibwa 41 Bajja Majestic Tents & Chairs,Lukaya \n42 Kyondo Yth Passion Fruit,Kalungu T/C \n43 Kalungu Town Centre Yth Welders \n44 Kalungu Nsidikanjake Ginger Growers \n45 Magezi Yth Welding,Lukaya \n46 Bugwa Tuvudde Wala Yth Passion,Klg S/C 47 Nabutongwa Yth Passion Fruit,Klg S/C \n48 Kinyerere Yth Poultry,KLG S/C \n49 Kisaana Yth We Can,Kyamulibwa S/C \n50 Kalumaga Tukolerewamu Ythbull Fattening", "metadata": {"headings": [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], "page": 44, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "7,000,000 2,001,500 4,998,500 7,000,000 0 7,000,000 8,000,000 \\| 1,612,000 6,388,000 7,000,000 291,000 6,709,000 7,000,000 4,400,000 2,600,000 9,000,000 2,989,200 6,010,800 55 Mukama Afaayo Goats Rearing \n22 ta Akola Women Briquet Group \n57 Muno Mukabi Women Cosmetology Group \n58 Nezikokolima Women Bakery Project- Bakery \n59 Ntaabala Antabadde Women Maize & Bean Traders \n60 Nyikira Okole Goats Rearing Women's Group \n61 Okwegatta Gemanyi Elite Nusery Project-Elite Coffee \n62 Omuddu Awulira Women's Bakery Group- Bakery \n63 Pearl Juice Processor's Women Gp- Juice Processing \n64 Soma Nga Bwokola Fal Women's Group \n65 Sun Women Cosmetology Group- Cosmetology \n66 Suubi Tents Hiring Women's Group -Tents \nL 67 Tendo Women's Group - Catering \n68 Tuli Bumu Group - Hair Dressing \n69 Tusitukirewamu - Piggery \n70 Tusitukirewamu Catering Group \n71 Tusubira Women's Group \n72 Tusubira Women's Piggery Project \n\\| 8,389,000 746,500 7,642,500 10,200,000 0 10,200,000 10,000,000 100,000 9,900,000 5,000,000 500,000 4,500,000 8,184,000 3,600,000 4,584,000 12,000,000 1,095,000 10,905,000 6,000,000 2,202,000 3,798,000 10,500,000 291,000 10,209,000 7,000,000 550,000 6,450,000 7,000,000 3,200,000 3,800,000 6,800,000 Ir 7,521,500 -721,500 6,000,000 5,247,000 753,000 7,000,000 6,977,000 23,000 6,265,000 1,044,600 5,220,400 6,830,000 2,631,800 4,198,200 = 7,000,000 = 0 \n5,000,000 1,900,000 3,100,000 7,200,000 7,200,000 \\| 0 73 Twegatte Women's Sweet Potatoes Gp- S.Pot. Growing 7 5,000,000 \n4,113,000 887,000 7,000,000 \u2014 5,060,000 \u201asom. 74 Twezimbe Women's Group - Catering \n75 Zinunula Art And Craft Group \n9,000,000 0 9,000,000 \\_76 Zinunula Omunaku - Poultry \n12,000,000 568,500 11,431,500", "metadata": {"headings": [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}, [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}], [{"headings_0": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 42, "level": 1}}]], "page": 47, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "21/11/2022", "metadata": {"headings": [{"headings_0": {"content": "21/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], "page": 49, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 Bajja Kalungu \n17/11/2022 \nPresentation of vetting committee, account opening, elections for board \nPresentation of vetting committee, account opening, elections for board, Approval of policies \nPresentation of vetting committee, account opening, elections for board, Approval of policies \nPresentation of vetting committee, account opening, elections for \nI board, Approval of policies \n5 Kaliro Lukaya TC \n17/11/2022 \n6 Central lukaya \n17/11/2022 \n7 Magezi Kizungu \n17/11/2022 \nPresentation of vetting committee, account opening, elections for board, Approval of policies \nPresentation of vetting committee, account opening, elections for board, Approval of policies \nPresentation of vetting committee, account opening, elections for board, Approval of policies", "metadata": {"headings": [{"headings_0": {"content": "21/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}, [{"headings_0": {"content": "21/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "21/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "21/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}], [{"headings_0": {"content": "21/11/2022", "page": 49, "level": 3}}, {"headings_1": {"content": "\"name\" suageruex, SuPplementar anime, | Maran pamensuox galt,", "page": 43, "level": 2}}]], "page": 49, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}, {"headings_1": {"content": "21/11/2022", "page": 49, "level": 3}}], "page": 50, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Vote Name of Supervisory Executive Loan Sub committee Production sub Marketing sub Business \nFinance and Remarks Nam SACCO committee Committee \ne \nCommittee Committee Development investment sub services sub Committee Committee \nWas it Isthe Was Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Consti committee it commi Constitu committee Constituted? committ Constitut committ Constitut committ Constitut committ tuted? operationa Cons ttee ted? operationa (yes/No) ee ed? ee ed? ee ed? ee (yes/ 1? titut operat (yes/No 1? \noperatio (yes/No) operatio (yes/No) operatio (yes/No) operatio No) (operation ed? ional? ) (operation nal? nal? nal? nal? al or Not (yes (opera al or Not (operati (operati (operati (operati operationa /No) tional operationa onal or onal or onal or onal or", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}, {"headings_1": {"content": "21/11/2022", "page": 49, "level": 3}}, [{"headings_0": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}, {"headings_1": {"content": "21/11/2022", "page": 49, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}, {"headings_1": {"content": "21/11/2022", "page": 49, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}, {"headings_1": {"content": "21/11/2022", "page": 49, "level": 3}}]], "page": 50, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. or Not l Not Not Not Not operat operatio operatio operatio operatio", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}, {"headings_1": {"content": "21/11/2022", "page": 49, "level": 3}}], "page": 50, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ional) nal) nal) nal) nal)", "metadata": {"headings": [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], "page": 50, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "kalun Kasaali Yes Not No N/A Yes Not No N/A No N/A No N/A No /A Only 2 out of gu Bukulula operationa operationa \n7 committees \nkalun kisaawa Yes Not No N/A Yes Not No N/A No N/A No N/A No /A Only 2 out of gu kalungu operationa operationa \n7 committees TC \nalun Bugonzi Yes Not No N/A Yes Not No N/A No N/A No /A No /A Only 2 out of gu Bukulula operationa operationa \n7 committees \nalun Bajja Yes Not No N/A Yes Not No N/A No N/A No /A No /A Only 2 out of gu Kalungu operationa operationa \n7 committees \nalun Kaliro Yes Not No N/A Yes Not No N/A No N/A No /A No /A Only 2 out o gu Lukaya operationa operationa \n7 committees \nTe \nalun Central Yes Not No N/A Yes Not No N/A No N/A No /A No /A Only 2 out o gu lukaya operationa operationa \n7 committees \nalun Magezi Yes Not No N/A Yes Not No N/A No N/A No /A No /A Only 2 out o gu Kizungu operationa operationa \n7 committees \nalun Bulawula Yes Not No N/A Yes Not No N/A No N/A No /A No N/A Only 2 out o gu kalungu operationa operationa \n7 committees \nalun Villa Yes Not No N/A Yes Not No N/A No N/A No /A No N/A Only 2 out of gu Maria operationa operationa \n7 committees", "metadata": {"headings": [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}, [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}], [{"headings_0": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 12: Functionality of SACCO committees and sub committees", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "kalungu", "metadata": {"headings": [{"headings_0": {"content": "kalungu", "page": 50, "level": 2}}, {"headings_1": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}], "page": 50, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "alun Kaliro Yes Not No N/A Yes Not No N/A No N/A No /A No N/A Only 2 out of gu kalungu operationa operationa \n7 committees \n48 \nAppendix 13: Transfer of PRF to un-licensed SACCOs \nSN. Vote Name \nParish Name Name of SACCO \nIs the SACCO Remarks registered under \nMicrofinance \nInstitutions \nmoney lenders act \n2016? (Yes/No) \n1 Kalungu DLg Kasaali Kasaali Bukulula No SACCO not licenced E Kalungu DLg kisaawa kisaawa kalungu TC No \nSACCO not licenced", "metadata": {"headings": [{"headings_0": {"content": "kalungu", "page": 50, "level": 2}}, {"headings_1": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}, [{"headings_0": {"content": "kalungu", "page": 50, "level": 2}}, {"headings_1": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}], [{"headings_0": {"content": "kalungu", "page": 50, "level": 2}}, {"headings_1": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}], [{"headings_0": {"content": "kalungu", "page": 50, "level": 2}}, {"headings_1": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}], [{"headings_0": {"content": "kalungu", "page": 50, "level": 2}}, {"headings_1": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}], [{"headings_0": {"content": "kalungu", "page": 50, "level": 2}}, {"headings_1": {"content": "ional) nal) nal) nal) nal)", "page": 50, "level": 2}}]], "page": 50, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1~\u2014", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], "page": 51, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3 Kalungu DLg Bugonzi Bugonzi Bukulula \nSACCO not licenced \n7 Bajja Bajja Kalungu No SACCO not licenced 5 Kalungu DLg Kaliro Kaliro Lukaya TC No \nSACCO not licenced 6 Kalungu DLg Central Central lukaya No SACCO not licenced \n7 Kalungu DLg Magezi Magezi Kizungu No a not licenced 8 Kalungu DLg Bulawula Bulawula kalungu No SACCO not licenced \n9 Kalungu DLg Villa Maria Villa Maria kalungu No \nSACCO not licenced \nKalungu DLg Kaliro Kaliro kalungu No SACCO not licenced ed \nAppendix 14: Failure to obtain an insurance policy \nVote Parish Name of Name of PRF Loan If the loan is Remark \nName Name SACCO beneficiary Amount for a farming \noperation, \ndid the \nborrower \nobtain an \nagriculture \ninsurance \npolicy under \nthe Uganda \nAgriculture \nInsurance \nScheme \n(UAIS)? \n1 Kalungu Kasaali Kasaali Nakato Juliet 1,000,000 NO The agricultural dig Bukulula \ninsurance policy was not obtained \n2 Kalungu kisaawa kisaawa Nanyonga 1,000,000 NO The agricultural dig kalungu TC Annet \ninsurance policy was not obtained \n3 Kalungu Bugonzi Bugonzi Kagwa Charles 1,000,000 NO \nThe agricultural \ndig Bukulula \ninsurance policy was not obtained \n4 Kalungu Bajja Bajja Namulondo 1,000,000 NO The agricultural dig Kalungu Yudaya \ninsurance policy was not obtained \n5 Kalungu Kaliro Kaliro Nakyaija Juliet 1,000,000 NO The agricultural dig Lukaya TC \ninsurance policy was not obtained \n6 Kalungu Central Central Mbabazi Jacky 1,000,000 NO \nThe agricultural \ndig lukaya \ninsurance policy was not obtained \n7 Kalungu Magezi Magezi Mugema Moses 1,000,000 NO \nThe agricultural \ndig Kizungu \ninsurance policy was not obtained \n8 Kalungu Bulawula Bulawula Ssebowa John 1,000,000 NO \nThe agricultural \ndig kalungu \ninsurance policy was not obtained \n9 Kalungu Villa Maria Villa Maria Mutyaba 1,000,000 NO \nThe agricultural \ndig kalungu Edward \ninsurance policy was not obtained \n10 Kalungu Kaliro Kaliro Nabakooza 1,000,000 NO The agricultural \nAppendix 15: Project implementation \nSN. Vote Parish Name of Name of Loan Amount Loan Project Status of the Name Name SACCO PRF as per SACCO Amountas funded project beneficiary records per \nhousehold \nevidence \nprovided \n4, Kalungu Kasaali Kasaali Nakato Juliet 1,000,000 1,000,000 Piggery [ ii dig Bukulula bey \n", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}, [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}]], "page": 51, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Kalungu kisaawa kisaawa Nanyonga 1,000,000 1,000,000 Coffee ae Ves dig kalungu Annet \\| TC", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "E \n3; Kalungu Bugonzi Bugonzi Ssimba Ivan 1,000,000 1,000,000 Coffee ah, dig \nBukulula \n", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}, [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}]], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Kalungu Bajja Bajja Namulondo 1,000,000 1,000,000 Coffee dig Kalungu Yudaya", "metadata": {"headings": [{"headings_0": {"content": "1~\u2014", "page": 51, "level": 2}}, {"headings_1": {"content": "kalungu", "page": 50, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "5. 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Kalungu Central Central Mbabazi 1,000,000 1,000,000 Cabbage dig lukaya Jacky farming", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}, [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}]], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Kalungu Magezi Magezi Mugema 1,000,000 1,000,000 Tomatoes dig Kizungu Moses farming", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "8. 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Kalungu Villa Maria Villa Maria Mutyaba 1,000,000 1,000,000 Coffee \ndig kalungu Edward ; h \nf", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 53, "level": 1}}, {"headings_1": {"content": "tat", "page": 53, "level": 2}}], "page": 53, "document_name": "Kalungu District Local Government Report of The Auditor General 2023", "type": "list"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kamuli District Local Governmnent Report Of The Auditor General 2023.chunks.json b/reports/Chunks/Kamuli District Local Governmnent Report Of The Auditor General 2023.chunks.json deleted file mode 100644 index fb7fe221cac58cf94b5bad3f9a152e09bc69208d..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kamuli District Local Governmnent Report Of The Auditor General 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAMULI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORiciwyar,", "metadata": {"headings": [{"headings_0": {"content": "ORiciwyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORiciwyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORiciwyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS \nRTT Hen, iii ET EEE er QD ION 1 cvs na cane sauce anita cae Wen dima Rates Kai Stns vans ave nue unre wann an nn nun a He Kan \nEEE EN EEE EN Br ER 1 er EEE TEE nen Key Audit Malters \n1 nun cxstcrikcketsdcienescsensaeneunravseras conreminsewaeyenaweeeneenas tne vemn ee enmannanws 1.0 Implementation of the Approved Budgets \n1 con mann en un nennen 2.0 Management of the Government Salary Payroll \n9 ..eeeeesssseeununnnnnnnnnnnnnnnnnnnnnnnnnennnnnnnnnnn OE i EEE 13 EEE \n3.0 Implementation Of Key Government Grants/Programmes (FOCUS AREAS) \n13 nenne. POST EEE 30 EEE TE TE TE Management's Responsibility for the Financial StateMents.......0.cccccccccccessesescesessstcesersaeeees 30 Auditor\u2019s Responsibility for the Audit of Financial Statements.......c:ccccccsscccesessssscceseesssesenes 30 Other Reporting Responsibilities...........ssscccccssesssccsscssssecesseesecseeneeceesesseeeseenuacesessuucerseaees a1 Report On the Audit of Cornpliainee with Legislation \n31 cds cus cnxs comsssenes uns nn nen manna crane 4.0 implementation of the Parish Development MOdel.....ccccccsscccsccccccccscceccceccsecesersesens 31 Er EEE 40 \nList of Acronyms \nL Acronym \\| Meaning \\_ \u00c4 \u0131DLG\\_ Gou \n\\| Government. u District", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}]], "page": 3, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Government Local", "metadata": {"headings": [{"headings_0": {"content": "Government Local", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Government Local", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "HCMS_ . Human Capital Management System.", "metadata": {"headings": [{"headings_0": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}, {"headings_1": {"content": "Government Local", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "ICT and Communication", "metadata": {"headings": [{"headings_0": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}, {"headings_1": {"content": "Government Local", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_______| fF Information Technology _", "metadata": {"headings": [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\_INTOSAI \\| \n\u201eInternational Organization of Supreme Audit Institutions \\|: \\| and Payroll system \n\\|IPPS. Integrated Personnel le \\| [ ISSAIS. MER a International \u00ab of Supreme. \nStandards Audit Institutions \\_ \\\\ LGFAM \nLocal Government Financial and Accounting Manual, \n2007 El Na)", "metadata": {"headings": [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}, [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}], [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}], [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}], [{"headings_0": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS_ . Human Capital Management System.", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|LGFAR | Financial Manual, 2007 .", "metadata": {"headings": [{"headings_0": {"content": "|LGFAR | Financial Manual, 2007 .", "page": 4, "level": 1}}, {"headings_1": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Government and Accounting \\|", "metadata": {"headings": [{"headings_0": {"content": "|LGFAR | Financial Manual, 2007 .", "page": 4, "level": 1}}, {"headings_1": {"content": "_______| fF Information Technology _", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "LGPPDA_ oO Authority", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA_ oO Authority", "page": 4, "level": 1}}, {"headings_1": {"content": "|LGFAR | Financial Manual, 2007 .", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\u201eLocal Government Public Procurement and Disposal 'LLG Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA_ oO Authority", "page": 4, "level": 1}}, {"headings_1": {"content": "|LGFAR | Financial Manual, 2007 .", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|ILR_", "metadata": {"headings": [{"headings_0": {"content": "|ILR_", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA_ oO Authority", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "|ILR_", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA_ oO Authority", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Local", "metadata": {"headings": [{"headings_0": {"content": "Local", "page": 4, "level": 1}}, {"headings_1": {"content": "|ILR_", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Revenue", "metadata": {"headings": [{"headings_0": {"content": "Revenue", "page": 4, "level": 1}}, {"headings_1": {"content": "Local", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "IMDASs", "metadata": {"headings": [{"headings_0": {"content": "IMDASs", "page": 4, "level": 1}}, {"headings_1": {"content": "Revenue", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Ministries, Departments and \u2018Agencies on MoES \\| Ministry. of Education \n\\_MoFPED \\_\\_ \nMinistry of Finance, \nPlanning and Economic Development \\_ \\_ MoGLSD\\_ \\_\\| Ministry Labour and a", "metadata": {"headings": [{"headings_0": {"content": "IMDASs", "page": 4, "level": 1}}, {"headings_1": {"content": "Revenue", "page": 4, "level": 1}}, [{"headings_0": {"content": "IMDASs", "page": 4, "level": 1}}, {"headings_1": {"content": "Revenue", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2018| of Gender, Social Development air:", "metadata": {"headings": [{"headings_0": {"content": "\u2018| of Gender, Social Development air:", "page": 4, 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Budgeting. System u \n' \ni \\| PCA\\_ \\| Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "'PBS", "page": 4, "level": 1}}, {"headings_1": {"content": "\u201aRevenue", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 4, "level": 1}}, {"headings_1": {"content": "'PBS", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Payroll", "metadata": {"headings": [{"headings_0": {"content": "Payroll", "page": 4, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Deduction Management System ee \n\\| \u00a9 at bi", "metadata": {"headings": [{"headings_0": {"content": "Payroll", "page": 4, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| PDU", "metadata": {"headings": [{"headings_0": {"content": "| PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\| Procurement & Disposal Unit \n\\_ \n. PFMA Public Finance Management Act \n\\| PFMR Public Finance Management \nRegulations N i", "metadata": {"headings": [{"headings_0": {"content": "| PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 1}}, [{"headings_0": {"content": "| PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "/PPDA", "metadata": {"headings": [{"headings_0": {"content": "/PPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "| PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Public Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "/PPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "| PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_PS/ST \u2014_| Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "_PS/ST \u2014_| Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}, {"headings_1": {"content": "/PPDA", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "TSA", "metadata": {"headings": [{"headings_0": {"content": "TSA", "page": 4, "level": 3}}, {"headings_1": {"content": "_PS/ST \u2014_| Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\_\\| \n\\| Treasury Single Single Account TSSAA \\_\\_ Treasury Sub Account. UBA \\| Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "TSA", "page": 4, "level": 3}}, {"headings_1": {"content": "_PS/ST \u2014_| Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}, [{"headings_0": {"content": "TSA", "page": 4, "level": 3}}, {"headings_1": {"content": "_PS/ST \u2014_| Permanent Secretary / Secretary to Treasury", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_ _UCF", "metadata": {"headings": [{"headings_0": {"content": "_ _UCF", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA", "page": 4, "level": 3}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "metadata": {"headings": [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], "page": 4, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": ". UCLA \n\u0131 Uganda Intergovernmental and \n\\| UgIFT \\| Uganda \nFiscal Transfers Program for Results UGK \\_\\_\\_\\_ Uganda Shilling \n\\|USMID \\_\\_\\_\\_ Uganda Support to \nMunicipal infrastructure Development en \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAMULI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Kamuli 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 Kamuli District Local Government for the year ended 30%\" June, 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}, [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kamuli District Local Governmnent 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's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the TESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kamuli District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Kamuli district had a budget of UGX.71,323,962,790 out of which UGX.68,871,612,715 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}, [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}], [{"headings_0": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, {"headings_1": {"content": "_ _UCF", "page": 4, "level": 1}}]], "page": 5, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Details Budget Warrants UGX \nUGX \nRecurrent (Wage 39,054,564,959 39,054,564,959 Recurrent (Non-wage) 18,105,488,492 16,810,142,651 Development 14,163,909,339 \\_13,006,905,105 71,323,962,790 68,871,612,715 \nOut of the total warrants of UGX.68,871,612,715, I reviewed expenditure on activities/outputs worth UGX.44,965,641,848 (65%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}, [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "[ Uganda Consolidated Consumer Fund Lender\u2019s | Association", "page": 4, "level": 1}}]], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Actual Cumulative Cumulative % expenditure Actual out of total UGX expenditure warrants u 1 Wage expenditure (Payroll, 37,741,960,381 mene 37,741,960,381 5 5% pension & Gratuity audit/FS- \naudit", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "mr 55%", "metadata": {"headings": [{"headings_0": {"content": "mr 55%", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "audited \nST re m rn Formerly SFG \nTe m m \\| projects \nInfrastructure \nFocus area-Water development 1,142,315,772 43,708,049,265 63% grant (Piped water, and Rural \nwater and Sanitation grant \nOutputs/activities under budget 1,257,592,583 44,965,641,848 65% performance review (URF Road \nObservation Recommendation \\| Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect The", "metadata": {"headings": [{"headings_0": {"content": "mr 55%", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}, [{"headings_0": {"content": "mr 55%", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], [{"headings_0": {"content": "mr 55%", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}], "page": 7, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "local revenue of UGX.686,537,125 however; by the end of the Officer \nshould year, only UGX.502,886,758 had been collected representing devise strategies to 73% performance. The summary is in the table below and the ensure that all the details are in Appendix 1. \nbudgeted revenue is adequately No Source Approved Actual Variance collected. budget \nCollections \n1 Tax \\| 314,456,210 339,908,913 -25,452,703 \nRevenues \n2 \\| Non-Tax 372,080,915 162,977,845 209,103,070 \nRevenues BEE \nTotal \n[\\| 502,886,758 183,650,367 \\| \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities like; Administration monitoring and supervision, support to Council sittings, Staff welfare and Utilities. \nThe Accounting Officer attributed the under collection of local revenue to; \ne Foot and Mouth disease (FMD) leading to a quarantine on all the cattle markets affecting the major source of Local Revenue. \ne Inadequate royalties from Isimba Hydro-power plant in Kisozi and Magogo sub counties. \nRecruitment of staffs at the close of the FY which affected oe \nLST collections. \no Failure by prospective farmers to co-fund under the Micro-Scale Irrigation programme. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.68,598,556,873 to The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "mr 55%", "page": 6, "level": 3}}]], "page": 7, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 7, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "implement the various programmes, out of which Officer should UGX.67,295,460,415 was warranted resulting in a shortfall of engage the relevant UGX.1,303,096,458 representing 98% performance. \nauthorities to ensure that all The performance of warrants for each of the programmes is budgeted funds are shown in the table below; \nwarranted. \nProgramme Approved Warrants % \nObservation \nRecommendation Private sector 53,013,876 53,013,876 100% \ndevelopment \nPublic sector 7,622,327 ,863 7,347,342,664 96% \ntransformation \nTourism development 1,500,000 1,500,000 \nGrand Total 68,598,556,873 67,295,460,415 \nThe UGX.1,303,096,458 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nProgramme Amount not Activities not Purpose of warranted implemented the unimplemen ted activity Human capital 718,603,844 UNICEF Immunisation, development \nactivities on ECD activities immunisatio, \nwash activities, \nECD activities \nin education \nIntegrated 302,437,596 Road Maintaining of transport maintenanc, roads infrastructure \nand \nconstruction \n274,985,199 Gratuity and Some pension pensioners not paid \n7,069,819 \n1,303,096,458 \nAs a result of failure to warrant the budgeted funds, the district could not implement the following; \ne Child settlement activities like transporting abandoned children to children homes, sensitisation, capacity building and training of para-social workers \nThe Accounting Officer attributed the shortcoming to; \nFailure by Uganda Road Fund (URF) to release all the funds e \nas we budgeted. \ne Under release of funds UGX.86,000,000 out of the budgeted UGX.280,0000,000 by the OPM through the Parish Community Association (PCA) for the construction of two classroom blocks at Nababirye Primary School. \ne Late release of pension and gratuity funds when the IFMS \nObservation \nRecommendation Human capital 1,221,158,629 695,487,456 57% \ndevelopment \nGrand Total 1,896,599,029 1,073,265,542 \nl \nThe UGX.823,333,487 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgramme Amount not Activities not Purpose of warranted implemented the unimplement ed activi Community 297,662,314 Empowerment Mind-set mobilization and Mind-set change and mind-set Change activities change \n2 Human 525,671,173 UNICEF Wash and ECD capital activities on Activities development \nimmunisation, wash activities \n, ECD activities in education \nGrand Total 823333487 \\|\\|] \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \noe UNICEF activities on immunisation, wash activities, ECD activities in education \nThe Accounting Officer explained that UNICEF under released funds meant for the Community, Health and Education", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}]], "page": 7, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "departments.", "metadata": {"headings": [{"headings_0": {"content": "departments.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 9, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Utilization of Warrants \nOut of the total warrants of UGX.68,871,612,715 availed during The", "metadata": {"headings": [{"headings_0": {"content": "departments.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 9, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], "page": 9, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "the year, UGX.64,036,779,770 was utilized by the entity resulting Officer \nshould in un-utilized warrants of UGX.4,834,832,945 representing ensure that all utilization of 93% as shown in the table below; \nwarranted funds are utilised \nin Programme Warrants Utilised % accordance with the warrants utilisation approved budget. \nand mind-set change \nObservation \nRecommendation The warrants that were not utilized were meant for the following \nkey activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nProgram Warrants not Activities Reason for me Utilized affected the \nby the underutilizati under on of utilization warrants Agro- \n3,286,219,499 Supply of Farmers cannot industrializ \nAgricultural afford the co- ation equipment. funding component for the irrigation equipment Communit 19,947,840 Empowerm Funds received ent and late for mobilizatio Mind-set implementation n and Change of activities mind-set", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "departments.", "page": 9, "level": 1}}]], "page": 9, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "change", "metadata": {"headings": [{"headings_0": {"content": "change", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Developme 124,507,824 Payment of Positions not nt plan salary filled up implement \nation \n4 Governanc 310,658,360 Staff not on e and payroll", "metadata": {"headings": [{"headings_0": {"content": "change", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "security", "metadata": {"headings": [{"headings_0": {"content": "security", "page": 10, "level": 3}}, {"headings_1": {"content": "change", "page": 10, "level": 2}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "5 Human 739,982,375 Salary, Pensioners capital Pension, missing some developme documents to nt access pension", "metadata": {"headings": [{"headings_0": {"content": "security", "page": 10, "level": 3}}, {"headings_1": {"content": "change", "page": 10, "level": 2}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "payroll", "metadata": {"headings": [{"headings_0": {"content": "payroll", "page": 10, "level": 2}}, {"headings_1": {"content": "security", "page": 10, "level": 3}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "6 Integrated 20,376,653 Road Funds came in transport \nconstructio late so were infrastruct \nn for Kiroba not utilised. ure and - \nservices \nNamisamb \nya low cost", "metadata": {"headings": [{"headings_0": {"content": "payroll", "page": 10, "level": 2}}, {"headings_1": {"content": "security", "page": 10, "level": 3}}, [{"headings_0": {"content": "payroll", "page": 10, "level": 2}}, {"headings_1": {"content": "security", "page": 10, "level": 3}}]], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "sealing", "metadata": {"headings": [{"headings_0": {"content": "sealing", "page": 10, "level": 2}}, {"headings_1": {"content": "payroll", "page": 10, "level": 2}}], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Public 454,469,650 Primary RBF funds were sector \nHealthCare not sent to the transforma District but tion directly to facilities \nNo Observation Recommendation \\| The funds for pensions and gratuity of UGX.255,959,702 \noe \nwere released on the 22\" June 2023 as the FY was \nclosing hence was not utilized. \n1.5 Lack of a ropriate\\_ performance indicators and targets \nin the work plans \nRegulation 11 (2) b of the Public Finance Management The Accounting Regulations, 2016 states that the work plan of a vote shall Officer \nshould indicate the key performance indicators to be used to gauge the ensure that all outputs. activities have", "metadata": {"headings": [{"headings_0": {"content": "sealing", "page": 10, "level": 2}}, {"headings_1": {"content": "payroll", "page": 10, "level": 2}}, [{"headings_0": {"content": "sealing", "page": 10, "level": 2}}, {"headings_1": {"content": "payroll", "page": 10, "level": 2}}], [{"headings_0": {"content": "sealing", "page": 10, "level": 2}}, {"headings_1": {"content": "payroll", "page": 10, "level": 2}}], [{"headings_0": {"content": "sealing", "page": 10, "level": 2}}, {"headings_1": {"content": "payroll", "page": 10, "level": 2}}]], "page": 10, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "appropriate", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], "page": 11, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Part A of the performance contract for Accounting Officers performance outlines the core performance requirements against which their indicators \nand performance should be assessed in regard to achievement of targets. \nplanned results. This requires the Accounting Officer to be \nassessed on the extent to which annual key performance \nindicators and targets are achieved for key projects and/or \nprograms. \nI reviewed the approved work plan and sampled 10 outputs with a total of 42 activities. I noted the following; \noe 9 outputs with 37 activities had clear performance indicators and targets. \ne 1 output with 5 activities did not have clear performance indicators and targets as summarized in the table below. \nTable showing performance indicators and targets \nCategory of No. of No of No. of No of Expen % outputs output activit Activitie activities diture Quanti s ies in s with without Amou ficatio sampl the clear clear nt n of ed outpu perform performa (UGX) output ts ance nce Bn s indicato indicators \nrs and and \ntargets targets \nquantified 37 0 90% \nOutputs not fully 4 10% uantified \n100% \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nObservation \nRecommendation \nthem with potential e One (1) outputs with fifteen (15) activities worth beneficiaries of the UGX.0.58Bn were partially implemented. All the three (3) micro-irrigation activities were partially implemented. \nprogramme to fund the co-payments. In Table showing performance indicators and targets \naddition, the Category of No. of No of No. of No of \nExpendi Accounting Officer outputs output activit Activitie activitie iviti ture \ns ies in \\|s fully s \nAmount should engage assess \nthe impleme partiall i (UGX\u2019 relevant authorities ed output Bn) to select more suppliers for the installation \nof", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}, [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 11, "level": 2}}, {"headings_1": {"content": "sealing", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "irrigation equipment.", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], "page": 12, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "implemented outputs \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activity of supply and installation of Irrigation equipment to farmers who have successfully made co-payment for irrigation equipment. \nThe Accounting Officer attributed the partial/un-implemented activities to; \ne Failure by prospective beneficiaries of the Micro scale Irrigation programme to meet their co-funding obligation citing high co-funding amounts \nOnly one contractor selected to install all the Irrigation equipment for Kamuli District. \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nNo Focus Key Observation area \nConstruction of seed schools (Kagumba and Nabwigulu Seed schools not seed schools) on going and structures were at beam functional yet. Still work", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}, [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}]], "page": 12, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. level as at the inspection date 16\" November 2023. The in progress \nworkers on site were not wearing protective gears e.g. \nUGIFT Helmets, Gumboots \nAt the inspection time on 16\u00b0 November 2023, the staff Staff house not in use house was substantially completed pending fixing of the \nwardrobes but was not yet in use \nMicro \nAs at 30 June 2023 only 21 farmers had made Co- Intended objective for\n2. scale \npayment for the irrigation equipment out of the targeted the irrigation scheme irrigation \\| 81 farmers. \nnot achieved yet. \n, \nAt the time of inspection 16% November 2023 the Classroom has only 7 Educatio classroom block at Nawango P/s was completed desks which are not n", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "however, it had loose window fittings, broken glasses enough. \ndevelop and no noticeboard. \nment \nAt the time of inspection 16 November 2023 the Floor needs to be Grant \nclassroom block St Joseph\u2019s Bugondha \u2014 Butaaga P/s redone.", "metadata": {"headings": [{"headings_0": {"content": "irrigation equipment.", "page": 12, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 11, "level": 2}}], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(SFG)", "metadata": {"headings": [{"headings_0": {"content": "(SFG)", "page": 13, "level": 1}}, {"headings_1": {"content": "irrigation equipment.", "page": 12, "level": 2}}], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "was completed but had a cracked floor. No latrine only have 2 stance for staff. \nSoak pit left open and not filled with hard-core hence Water", "metadata": {"headings": [{"headings_0": {"content": "(SFG)", "page": 13, "level": 1}}, {"headings_1": {"content": "irrigation equipment.", "page": 12, "level": 2}}, [{"headings_0": {"content": "(SFG)", "page": 13, "level": 1}}, {"headings_1": {"content": "irrigation equipment.", "page": 12, "level": 2}}]], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|\" 4", "metadata": {"headings": [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "breading site for mosquitoes and hazardous to children . \nGrant \nplaying around the borehole. \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 entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKamuli DLG had a wage budget of UGX.39,054,564,959 out of which \nsummarized in the table below and the details are in Appendix 2. \nApprov Revise Warran Payment Unspent ed \nd ts UGX. s UGX. Balance Budget Budget UGX. Bn UGX. Bn \nUGX Bn \nFrom the analysis, I noted that there was an under absorption of UGX.1,312,604,578 majorly in Health and Education", "metadata": {"headings": [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}, [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}], [{"headings_0": {"content": "|\" 4", "page": 13, "level": 3}}, {"headings_1": {"content": "(SFG)", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "department.", "metadata": {"headings": [{"headings_0": {"content": "department.", "page": 14, "level": 1}}, {"headings_1": {"content": "|\" 4", "page": 13, "level": 3}}], "page": 14, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the under-utilisation was due to delayed approvals of recruitment and replacement of employees who have either retired or died, and withholding of salaries for some employees on disciplinary actions. \nValidation of employees on the entity payroll \nThe District had 3,133 employees on the IPPS payroll of which \nThe Accounting 3,046(97.2%) were fully verified,O (0%) partially verified, 05 Officer should; (0.2%) not verified, and 82 (2.6%) did not show up. \nmaintain an \nupdated payroll In addition, 13 individuals had not accessed the payroll by end ensuring \nthat \nof June, 2023. These were captured as new records in my", "metadata": {"headings": [{"headings_0": {"content": "department.", "page": 14, "level": 1}}, {"headings_1": {"content": "|\" 4", "page": 13, "level": 3}}, [{"headings_0": {"content": "department.", "page": 14, "level": 1}}, {"headings_1": {"content": "|\" 4", "page": 13, "level": 3}}], [{"headings_0": {"content": "department.", "page": 14, "level": 1}}, {"headings_1": {"content": "|\" 4", "page": 13, "level": 3}}], [{"headings_0": {"content": "department.", "page": 14, "level": 1}}, {"headings_1": {"content": "|\" 4", "page": 13, "level": 3}}]], "page": 14, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "prompt", "metadata": {"headings": [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], "page": 14, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "determination of the District wage bill. \nadjustments are made for any new The following observations were made; \nstaff as well as \ndeletion \nof \na) 3,046 (97.2%) employees appeared for the validation employees who exercise and presented all the pre-requisite documents to \nhave ceased to be \nconfirm their existence and regularity of recruitment. \npersonnel of the District. \nb) 0(0%) employees appeared for headcount were partially \nvalidated due to lack of minutes/extracts from other Ensure \nthat \nService Commissions to support their first appointment. \nverification of \npersons recruited c) A total of 5 (0.2%) employees on the payroll appeared for \nby the ESC is validation but did not satisfy the requirements of the carried out prior validation exercise, hence were not verified. \nto approval of access to the \nd) A total of 82(2.6%) employees on the payroll did not \nDistrict payroll. appear for the validation and were categorised as follows; \naccounted for and these were omitted from the validated", "metadata": {"headings": [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}, [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}], [{"headings_0": {"content": "prompt", "page": 14, "level": 2}}, {"headings_1": {"content": "department.", "page": 14, "level": 1}}]], "page": 14, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "prompt", "page": 14, "level": 2}}], "page": 15, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "e Ensure that abscondment \ne) 13 individuals whose names were not on the District's cases \nare payroll by June 2023, appeared for the validation exercise. concluded and These individuals were included on the validated payroll, \nrecommendations upon confirmation by the Accounting Officer regarding made to the their status. \nDistrict Service Commission for The Accounting Officer explained as follows; \naction.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "prompt", "page": 14, "level": 2}}], "page": 15, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "o The newly recruited staff were captured and accessed The Ministry of payroll in the months of July and August 2023. \nPublic Service should \nmake oe The staff did not satisfy the minimum requirements to arrangements to qualify as genuine employees on the payroll were validate any staff Secondary School teachers who are appointed by who have been Education Service Commission. However, management genuinely \nhad written to Ministry of Education and Sports to give accounted for by a status report on the matter. \nthe Accounting Officer. \nThe staff who did not appear for the headcount and \ne \nwere confirmed to have exited the district were still on \npayroll due challenges in accessing required documents \nincluding National ID and Powers of Attorney for the \ndeceased staff. However, they were not being paid. \noe The verified individuals not on the district payroll (captured as new) was attributed to delays in submission of required documents by staff. However, \nthe staff accessed payroll for the months of July and August 2023. I 2.3 aconsistencies in Employee Details \n= A total of 523 employees on the payroll had inconsistencies in The", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "prompt", "page": 14, "level": 2}}, [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "prompt", "page": 14, "level": 2}}], [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "prompt", "page": 14, "level": 2}}]], "page": 15, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}], "page": 15, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured Officer \nshould by NIRA on the National IDs. The information is critical in the ensure \nthat identification of an individual. \nemployee records are duly updated Inconsistent information undermines the integrity of the and brought to the District's records and may complicate the employee service attention of the history and retirement procedures. Where the errors in dates Ministry of Public of birth increase the length of service, it may lead to the Service within a \nUGX.90,428,382 and under computation of reconciliation of UGX.280,563,384. the amounts before effecting b) Over-remittance of UGX.84,539,804 and under-remittance payments. In of UGX.738,507,215 of statutory deductions were made by addition, all the entity during the period. \nadjustments to the amounts on \nc) Over-remittance of UGX.5,019,866 and under-remittance the payroll of UGX.307,038,302 of non-statutory deductions were register should made by the entity during the period. \nbe approved by the Accounting The Accounting Officer explained as follows; \nOfficer and", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "properly", "metadata": {"headings": [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "e The variances were due to errors on the IPPS \ndocumented. \nregister where by some names come with two \nsalaries and only one is paid. \nShould put in e Reconciliations were done for FY 2021-2022 and \nplace controls to 2022-2023 and there was no over payment as \nensure that non- \nstated. However, evidence of the reconciliations was", "metadata": {"headings": [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}, [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}]], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "statutory", "metadata": {"headings": [{"headings_0": {"content": "statutory", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "not availed for audit verification. \ndeductions are", "metadata": {"headings": [{"headings_0": {"content": "statutory", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "always accurately", "metadata": {"headings": [{"headings_0": {"content": "always accurately", "page": 16, "level": 3}}, {"headings_1": {"content": "statutory", "page": 16, "level": 2}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "computed and promptly paid as per the payroll", "metadata": {"headings": [{"headings_0": {"content": "always accurately", "page": 16, "level": 3}}, {"headings_1": {"content": "statutory", "page": 16, "level": 2}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "register.", "metadata": {"headings": [{"headings_0": {"content": "register.", "page": 16, "level": 2}}, {"headings_1": {"content": "always accurately", "page": 16, "level": 3}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "In addition, all adjustments to the amounts on \nthe payroll register should be approved by the Accounting Officer and", "metadata": {"headings": [{"headings_0": {"content": "register.", "page": 16, "level": 2}}, {"headings_1": {"content": "always accurately", "page": 16, "level": 3}}, [{"headings_0": {"content": "register.", "page": 16, "level": 2}}, {"headings_1": {"content": "always accurately", "page": 16, "level": 3}}]], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "properly", "metadata": {"headings": [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "register.", "page": 16, "level": 2}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "documented. \n2.5 \nDelayed deletion of employees from the payroll \nI noted that UGX.13,919,693 was paid to 09 staff who had The", "metadata": {"headings": [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "register.", "page": 16, "level": 2}}, [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "register.", "page": 16, "level": 2}}], [{"headings_0": {"content": "properly", "page": 16, "level": 1}}, {"headings_1": {"content": "register.", "page": 16, "level": 2}}]], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "either been retired, transferred, absconded or died. These Officer \nshould \nresulted into financial loss to government. \nsensitize all \ni. \nOut of 409 approved positions, a total of 282 (69%) and also to engage positions were filled leaving a gap of 127 (31%) relevant \nvacant positions. stakeholders to", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "properly", "page": 16, "level": 1}}]], "page": 16, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "develop", "metadata": {"headings": [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], "page": 17, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "and ii. The entity did not have an approved and costed staff implement \na establishment for primary, secondary and tertiary consolidated costed institutions while the staff structure for health facilities staff structure for issued by Ministry of Health was not incorporated into the District. \nthe district approved structure. \nThe Accounting Officer explained that not all positions on the \napproved staff establishment had been cleared for recruitment \ndue to limited resources and also acknowledged the short \ncoming of not having an approved and costed staff \n\\| establishment. \\| \nOther Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the and below are my key findings and recommendations; \n3.1 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the district received education development grant of UGX.1,148,967,957 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.1.1 Positive observations \nI noted the following areas were the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}, [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}]], "page": 17, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "o The District paid a sum of UGX.1,139,867,956 to approved eligible activities only. o The Project Management and Procurement Committees of Kamuli District sought guidance from the district specialists for all contracts under Education Development Grant. \no All reviewed Projects which could result in environment and social risks/impacts had contracts signed with Particular condition of contract clause. \no All 3 Projects worth UGX.245,274,234 had their contract managers appointed from user groups or sector specialists. \noe All the 3 projects worth UGX.245,274,234 were sufficiently supervised by their respective user committees \nAll the 3 Projects worth UGX.245,274,234 were reviewed by the internal auditor. oe \n3.1.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n3.1.2.1 Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nA review of the budget allocations of Education Development grant revealed that less than 95% of the grant was allocated to the capital development works as shown in the table below; \nCategory Budget Standard %age %age budget Remarks Amount budget allocation allocation (C) \nas per guidelines \nC=(A/B) \nCapital 1,034,071,200 At least 95% 90% Allocation expenditure(A) inconsistent with guidelines Investment \n114,896,757 More than zero but up \n10% Allocation service costs(B) to 5% \ninconsistent with guidelines \nUnder allocation of funds to capital investments denies the intended service delivery from the infrastructure and may encourage allocation of funds to ineligible/wasteful", "metadata": {"headings": [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}, [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], [{"headings_0": {"content": "develop", "page": 17, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}]], "page": 18, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "activities/items.", "metadata": {"headings": [{"headings_0": {"content": "activities/items.", "page": 18, "level": 1}}, {"headings_1": {"content": "develop", "page": 17, "level": 8}}], "page": 18, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "addition, the Accounting Officer should engage the relevant authorities to obtain additional funding for supervision of projects. \n3.1.2.2 Failure of PMCs to submit monthly Project/program progress and financial", "metadata": {"headings": [{"headings_0": {"content": "activities/items.", "page": 18, "level": 1}}, {"headings_1": {"content": "develop", "page": 17, "level": 8}}, [{"headings_0": {"content": "activities/items.", "page": 18, "level": 1}}, {"headings_1": {"content": "develop", "page": 17, "level": 8}}]], "page": 19, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "reports", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], "page": 19, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Section 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that it\u2019s important to file all critical documentation related to the Project Site meetings. The Contract Manager (DEO) should ensure that proper site Minutes are prepared and made readily available alongside critical documents such as site visit reports. All these reports should be kept at the District Education Office with copies available at the site. I noted that the PMCs did not submit monthly physical progress and financial reports as per guideline. Failure to prepare monthly progress and financial reports may lead to misuse of Project funds and may cause delays in interventions where necessary. The Accounting Officer acknowledged the anomaly and pledged to improve in the next financial year. The Accounting Officer should ensure that the monthly progress and financial reports as prepared as per guidelines. 3.1.2.3 Failure to carry out Monitoring and Evaluation Section 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President\u2019s Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/ municipality level. I noted that; All the 18 Projects worth UGX.1,148,967,957 were not monitored by the MoES oe Engineering Assistant attached to Kamuli District oe Ministries (MoFPED, MoLG and President\u2019s Office) did not appear to monitor and supervise any of the projects/programs and no or 3.1.2.4 Status of Project Implementation /Inspection for service delivery I sampled two (02) activities with a total expenditure of UGX.157,462,764 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. Progra Activity Total Summary of findings Audit conclusion mme details expenditu (Time, Quality, Quantity, re (UGX Cost and Functionalit Human Construction 79,940,870 At the time of inspection, The quality of the Capital of a 2- works were completed classroom was fairly Develop classroom however, there were loose satisfactory. ment block at fittings of windows, and Nawango cracks were beginning to P/S develop in sections of the", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}, [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}], [{"headings_0": {"content": "reports", "page": 19, "level": 1}}, {"headings_1": {"content": "activities/items.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Joseph\u2019s", "metadata": {"headings": [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], "page": 20, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Bugondha \u2014 \nSchool as no pit latrines. Butaaga p/s \nThe Accounting Officer explained that since the projects were still under defect liability period, the district would ensure that the contractor rectifies all the defects with in the period before payment of the retention funds. \nThe Accounting Officer should ensure that the contractor rectifies all the defects with in the defect liability period. \n3.2 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kamuli District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKamuli district received UGX.3,592,216,156, Out of the funds received, UGX.422,506,263 (12%) was spent on capital developments while UGX.175,114,500 \ne The district only spent on eligible activities only. \noe All the expenditure categories for the complimentary services were charged on correct item codes. \ne The outputs for complementary activities were adequately quantified in the work plan and the program activity reports to the Accounting Officer were also prepared as required. \ne Irrigation equipment had been delivered to all the 21 farmers who had paid co- payment funding. \nA total of UGX.41,280,000 that was collected from 21 farmers had been transferred e \nto TSA account. \ne The supplier offered training and technical support to the farmers during the warranty period. \n3.2.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n3 Absorption of Micro-Irrigation program \nOut of the total program receipts of UGX.3,592,216,156, UGX.597,620,763 (17%) was utilized by the entity at the financial year end resulting into unspent balance of UGX.2,994,595,393 (83%). \nDetails of quarterly releases and expenditures are shown in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure absorptio (as per n payment file", "metadata": {"headings": [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}, [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}], [{"headings_0": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, {"headings_1": {"content": "reports", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pe ee", "metadata": {"headings": [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}], "page": 21, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0 \none \ntwo \nQuarter PT 1,226,585,337 50,865,620 1,175,719,717 Dar three \nQuarter \\| 1,752,338,151 546,755,143 1,205,583,008 = Four \nTotal 3,592,216,156 3,592,216,156 597,620,763 2,994,595,393 \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nexpenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \nHowever, review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for capital development and complementary category as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}, [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}], [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}], [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}], [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}], [{"headings_0": {"content": "Pe ee", "page": 21, "level": 3}}, {"headings_1": {"content": "Joseph\u2019s", "page": 20, "level": 1}}]], "page": 21, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], "page": 22, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Item Initial Supplem Revised % Ideal Warrants Expendit Budget(U entary budget Allocat allocat (UGX) ure(IFM GX) Budget (UGX) ion of ion \nSs \n(UGX) the (%) Payment total \nfile) budge \nt \nCapital 1,494,000, 1,752,338 3,246,338, 3,246,338,151 422,506,2 Development 000 \u201a151 151 63 (micro scale \nirrigation \nequipment) \nComplementary 345,878,0 0 345,878,00 \n345,878,005 175,114,5 services 05 5 00 \nTotal \n1,839,87 1,752,33 3,592,21 100 100 3,592,216,15 597,620, 8,005 8,151 6,156 6 763 \nFailure to budget according to the set thresholds leads to wasteful expenditure on non- priority activities which hinders achievement of intended program objectives. \nThe Accounting Officer explained that for the FY under review, the district had an initial approved budget of UGX.1,839,878,005 of which UGX.1,494,000 (75%) had been planned for capital Development and UGX.345,878,005 (25%) had been planned for funding the complementary activities of the program. The Accounting Officer further explained that the allocations were distorted by the release of re-voted capital expenditure funds of UGX.1,752,338,151 for the FY 2021/2022. \nThe Accounting Officer should always allocate funds for capital development and complementary activities based on the program expenditure guidelines. \n3.3 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DRWSSCG \nWater Development Grant is a government program intended to achieve the SDG No.6 which aims at achieving universal and equitable access to safe and affordable drinking", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}]], "page": 22, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "The district received all the UGX.1,174,586,223 (100%) that was budgeted. Out e \nof the funds received, UGX.738,921,515 (63%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) while UGX.435,664,708 (37%) on Piped Water Sub-Grant (UgIFT component) \nAll the 5 projects in the water grant work plan were in the approved five-year e \ndevelopment plan. \nAll the 5 (100%) projects in the approved work plan were in the indicative list of e \ncapital investments. \nThe District undertook desk and field appraisals for all the 5 (100%) projects as e \nevidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. \neo All the 4 projects had their designs approved by the Ministry of Water and Environment. \nAll the five (5) activities that were supposed to have been implemented during the oe \nFinancial Year under review were fully implemented. \nThe District had proof of land ownership for all the locations where the water e \nfacilities were constructed. \n\u00b0o All the four inspected projects were fully functional and the installations were complete with reasonably good yields and being used by the community. \n3.3.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n3.3.2.1 Irregularity in allocation of program expenditure by category \nParagraph 4.1.1 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 prescribes the thresholds for allocation of rural water and sanitation sub- grant (traditional component), and piped water sub-grant (UgIFT component). \nHowever, review of the district budget and departmental work plans revealed variances between the budgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Pe ee", "page": 21, "level": 3}}]], "page": 23, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "metadata": {"headings": [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 23, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "servicing (RWSSG) of UGX.28,729,182 and UGX.227,751,957 for investment servicing under PWSG. UGX.227,751,757 was under budgeted on New capital developments that includes water and sanitation facilities under PpwsG as shown in the table below; \nSN. Catego Des Appro Ideal Actua Vari Expen \nRemark \n(a) New Mini 525,59 Min. 73% -8% 536,93 72% -7% \ncapital mu 8,945 65% \n9,551 \ndevelop m of \nments 65% \nthat \ninclude \ns water \nand \nsanitati \non \nfacilities \n(b) Rehabili Maxi 92,921 Max. 13% \\|- 97,689, 13% 12% \ntation mu \u201a014 25% 12% 014 \nof m of \nwater 25% \nfacilities \n(c) Invest Maxi 99,709 Max. 14% -4% 112,26 15% -5% Over ment mu \u201a00 10% 8,336 Budgetin servicin m of \ng \ngcosts 10% \nTotal 718,22 100 100% \\| - 746,89 100% 0.00 \nRWSS 9,559 % 24.0 6,901 % \nG (A) 0% \n2 PWSG \n(a) New Mini 151,77 Min. 34% 139,73 33% 52% Under - \ncapital mu 2,464 85% 51% 3,122 Budgetin develop m of \ng \nments 85% \nthat \ninclude \ns water \nand \nsanitati \non \nfacilities \nInvest Maxi 294,80 Max. 66% 278,172 67% Over - \n= \nment mu 0,000 15% 51% ,000 52% Budgetin servicin m of \ng \ngcosts 15% \nTotal 446,57 100 417,90 100% 0.00 \n- \nPWSG 2,464 % 102. 5,122 % 00% \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended program", "metadata": {"headings": [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 23, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 24, "level": 1}}, {"headings_1": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}], "page": 24, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "In a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.1,174,586,223, I noted the following, as further detailed in the table below; \nSN Sub Wate RANK Distr Varia Amount Rank Amount %age of County r Water ict nce allocated to the allocated to amount cover Cover aver Sub County the Sub allocated to age age age \nCounty the Sub rate Rates rate \nCounty out of", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 24, "level": 1}}, {"headings_1": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}, [{"headings_0": {"content": "objectives.", "page": 24, "level": 1}}, {"headings_1": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 24, "level": 1}}, {"headings_1": {"content": "water sub-grant (PWSG) (UgIFT component) leading to over budgeting on investment", "page": 23, "level": 2}}]], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 |", "metadata": {"headings": [{"headings_0": {"content": "\u2014 |", "page": 25, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 24, "level": 1}}], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "the total \ndistrict grant Nabwigulu\\_\\| 65.3 2 76.5 -11.2 4,372,500 15 0.37 Balawoli 70.1 6 -6.4 53,048,196 8 4.52 \\| Town \nBalawoli 79.5 11 3 56,850,696 A 4.84 Kagumba 58.2 1 -18.3 79,700,166 Rip 6.79 Namasagal 66.9 4 [\u00b0\u00b0 268,537,295 22.86 \\| i", "metadata": {"headings": [{"headings_0": {"content": "\u2014 |", "page": 25, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 24, "level": 1}}, [{"headings_0": {"content": "\u2014 |", "page": 25, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 24, "level": 1}}], [{"headings_0": {"content": "\u2014 |", "page": 25, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 24, "level": 1}}]], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Butansi 85 14 CO 5 57,578,196 u 4.90 . \nKitayunjwa 82.9 12 Ov\\} 4 142,422,214 w 12.13 \u2018 \n8 Namwend 71.1 7 -5.4 196,040,410 2 16.69 wa \n9 Namwend 76.1 10 -0 4 4,845,000 12 0.41 wa Town \n10 Bulopa 66.4 3 -10.1 57,122,696 6 4.86 11 Bugulumb 96.4 18 19.9 9,000,000 11 0.77 . \nYa \nm \n12 Kasambira 87.6 15 11.1 - 16 \n- \nTown", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}, [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}], [{"headings_0": {"content": "\u2014|", "page": 25, "level": 4}}, {"headings_1": {"content": "\u2014 |", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "tt", "metadata": {"headings": [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "13 Wankole 96.2 17 19.7 4,500,000 13 14 Nawanyag 83.1 13 6.6 16 0 15 Nawanyag 70 5 I \u201c6:5 35,524,098 9 o Town 16 Kisozi 74.5 8 -2 4,500,000 13 17 Magogo 74.6 9 71.9 = 16 18 Mbulamuti\\_ 89.7 16 13.2 31,024,098 10 TOTAL 1,005,065,565 a) The sub-county that got the most allocation was number 4 out of 18 in the ranking based on need, b) The sub-counties that got the least allocation were number 9,13 and 15 out of 18 in the ranking based on need, c) The deprived sub-county was number 4 out of 18 in the ranking based on allocation received, and d) The least needy sub-county was number 11 out of 18 in the ranking based on allocation received. 3.3.2.3 Special Consideration of Seed Schools and Health Centres Section 5.2 of of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. I noted that only 3 out of 4 (75%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. As detailed below. SN UGIFT Project Water source place Community (name) and Audit Conclusion and status accessibility to water s Nabwigulu seed Temporary water status Nabwigulu- accessible to the Water Project exists school reservoir. communi Kagumba seed None, but plans are Kagumba- Not accessible to Water source project not school underway the community rovided yet Bubago HC IV Bubago Deep borehole Magogo -unlimited access Water Project exists 4 Kagumba HC IV Borehole and Rain water Staff House tank Kagumba -Unlimited access Water Project exists As a result, one (1) UGIFT projects (Kgumba Sees School) had water constraints making it difficult for surrounding communities to benefit from water sources that were supposed to accompany the projects. The Accounting Officer explained that Construction works for Kagumba Seed School are still on going, and are waiting for completion of the different structures before a bore hole can be installed in an appropriate location in relation to the design lay out. The Accounting Officer should endeavour to provide a water sources after the completion of the", "metadata": {"headings": [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}, [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], 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"page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "different school structures. 3.3.2.4 Timeliness of procurements Para. 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% of October. My review of 3 procurement files revealed the following; None of the 3 had their adverts 30\" June 2022, 2 KAMU849/SUPL \\| Siting Designing, 19/7/20 29/11 M/s Sunrise 172,044,000 S/21-22/00002 Drilling Test Pumping 22 /2022 Water drilling And Platform Casting Of 9 Boreholes Lot 1 3 KAM Siting Designing, 19/7/20 29/No Ms Gera 133,672,760 849/WRKS/22- Drilling Test Pumping 22 v/202 Engineering 23/00003 And Platform Casting 2 Services Ltd Of 4 Boreholes Lot 3 Delays in the procurement process disrupts the overall implementation of the projects The Accounting officer acknowledged the observation and explained that the procurement process was fast tracked and the contracts awarded on 23 November, 2022. The Accounting Officer should always have their procurement contracts awarded by 31% October as per the guideline to avoid delays in implementation. 3.3.2.5 Preparation and submission of quarterly monitoring reports Sec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. I noted that the entity submitted performance reports for 3 of the quarters after the deadlines given for submission of the reports as shown in the table below; Ben Deadline for submission 1 Quarter One 10% October, 2022 2 Quarter Two 10\" January, 2023 3 Quarter Three 10% April, 2023 4 \\| Quarter Four 10\" July, 2023 Actual date of submission 10/10/2022 Timel 01/10/2023 Delayed 14/12/2023 Delayed 14/07/2023 Delayed Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. The Accounting Officer explained that there was a delay in the quarterly funds releases, Recommendation The Accounting Officer should ensure that Partially/non-functional projects are accorded necessary attention", "metadata": {"headings": [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}, [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], 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[{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}], [{"headings_0": {"content": "tt", "page": 25, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 25, "level": 4}}]], "page": 25, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 29, "level": 8}}, {"headings_1": {"content": "tt", "page": 25, "level": 3}}], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Standard %age budget", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 29, "level": 8}}, {"headings_1": {"content": "tt", "page": 25, "level": 3}}], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ean", "metadata": {"headings": [{"headings_0": {"content": "ean", "page": 29, "level": 3}}, {"headings_1": {"content": "Activity", "page": 29, "level": 8}}], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of medical equipment \nReplacement of small medical equipment and medical furniture. \nUpgrade and new construction including Geotechnical Investigation on the selected sites \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for support services \niz \nallocation as per", "metadata": {"headings": [{"headings_0": {"content": "ean", "page": 29, "level": 3}}, {"headings_1": {"content": "Activity", "page": 29, "level": 8}}, [{"headings_0": {"content": "ean", "page": 29, "level": 3}}, {"headings_1": {"content": "Activity", "page": 29, "level": 8}}], [{"headings_0": {"content": "ean", "page": 29, "level": 3}}, {"headings_1": {"content": "Activity", "page": 29, "level": 8}}]], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "20% 20% \n60% \nA review of the budget allocations of the Health development activities revealed that there was no budget allocation for Repair of medical equipment and replacement of small medical equipment and medical furniture activities as shown in the table below; \nActivity Budget %age Standard %age %age Amount budget budget budget allocation allocation as Variance per guidelines \nA B=(A/Total Cc (B-C) budget) \nRepair of medical equipment 0 0% 20% -20% Replacement of small medical 41,850,000 11% 20% -9% equipment and medical furniture. \nUpgrade and new construction 345,969,195 89% 60% 29% including Geotechnical Investigation \non the selected sites \nMaintenance of \nallocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects. \nA review of the budget allocations of monitoring and supervision of projects revealed that there were over budget allocations of 1.8% as shown in the table below; \nActivity Identifier Budget %age Standard %age Budget Amount budget %age budge Amounts allocati budget t on allocation Varian \n\\| as per ce guidelines \nCc \nMonitoring and supervision A (As per 10,000,000 4.3% Budget \nDocument \nUpgrade and new construction B (60% of \n232,691,517 including Geotechnical Total Health \nInvestigation on the selected Development \nsites \nBudget) Maintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures \nfor support services \nTotal \n232,691,517 \nUnder/over budget allocations negatively affect achievement of the intended health services. \nThe Accounting Officer explained that going forward, they would budget based on the", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}, [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}], [{"headings_0": {"content": "guidelines", "page": 29, "level": 1}}, {"headings_1": {"content": "ean", "page": 29, "level": 3}}]], "page": 29, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], "page": 30, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should always ensure that 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation is allocated for monitoring and supervision of projects. \n3.4.2.4 \nUGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04'\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district did not have land titles for UGIFT project worth \nThe Accounting Officer should expedite the process of acquiring the land titles. \n3.4.2.5 Project Implementation \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 3 UGIFT projects that received funding of UGX.3.6Bn were partially implemented as shown in the table below; I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nNo \\| Activity details \nValue of Summary of findings Audit equipme (Time, Quality, Quantity, conclusion \n; \nnt (UGX) Cost and Functionality) \nu u \u2018Bns \\| Construction of 3.06 Construction going and Still work in on \n1 Kagumba seed school \nstructures were at plastering progress stage as at the inspection \ndate 16 November 2023. \nThe workers on site were not \nwearing protective gears e.g. \nHelmets, Gumboots.", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}, [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}], [{"headings_0": {"content": "guidelines", "page": 30, "level": 1}}, {"headings_1": {"content": "guidelines", "page": 29, "level": 1}}]], "page": 30, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "construction", "metadata": {"headings": [{"headings_0": {"content": "construction", "page": 31, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 30, "level": 1}}], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of \\| 3.04 Construction on going and \\| Still work in Nabwiguru seed school \nstructures were at plastering progress level as at the inspection date \n16 November 2023. The \nworkers on site were not \nwearing protective gears e.g.", "metadata": {"headings": [{"headings_0": {"content": "construction", "page": 31, "level": 2}}, {"headings_1": {"content": "guidelines", "page": 30, "level": 1}}], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "a Helmets, Gumboots.", "metadata": {"headings": [{"headings_0": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}, {"headings_1": {"content": "construction", "page": 31, "level": 2}}], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1 Upgrade of Kagumba HC II to HC III (Maternity", "metadata": {"headings": [{"headings_0": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}, {"headings_1": {"content": "construction", "page": 31, "level": 2}}], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ward)", "metadata": {"headings": [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0.06 Cracked floor in the wards. m \nAs a result, intended education and health service delivery was delayed. \nThe Accounting Officer explained that for the seed school \nthe works \nProject Contract Start date End date Inspection remarks Amount \nConstruction 158,874,405 2/11/2022 30/05/2023 Staff house not in use of staff \nhouse at \nBubago HC III \nTotal", "metadata": {"headings": [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}, [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}], [{"headings_0": {"content": "ward)", "page": 31, "level": 1}}, {"headings_1": {"content": "a Helmets, Gumboots.", "page": 31, "level": 3}}]], "page": 31, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "158,874,405", "metadata": {"headings": [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], "page": 32, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Non-utilisation of infrastructure implies that programs objectives of improving health services were not achieved. The Accounting Officer explained that some defects were noted during the defects liability period that required the contractor to rectify before handing over the project to the users. The Accounting Officer should liaise with the contractor to expedite the rectification of the defect. 3.5 Implementation of the Uganda Road Fund (URF) Uganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential in order to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities. The objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented in accordance with the work plan and to the desired quality. I observed the following; 3.5.1 Funding for road activities under URF I reviewed the approved/revised URF budget allocation for the Financial Year 2022/2023 and noted that Kamuli District had an approved budget of The Accounting Officer should prioritize the routine manual maintenance in the subsequent financial years to have the drainage channels desilted. Other Information The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. Management's", "metadata": {"headings": [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}, [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}]], "page": 32, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\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 DLG\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's report. However, future events or conditions may cause the DLG to fail to deliver its mandate. \u00b0 Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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, 2008, I report to you, based on my work described", "metadata": {"headings": [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}, [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}], [{"headings_0": {"content": "158,874,405", "page": 32, "level": 3}}, {"headings_1": {"content": "ward)", "page": 31, "level": 1}}]], "page": 35, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "approved.", "metadata": {"headings": [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], "page": 37, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "All PDM SACCOs had training of the PDM SACCO members during the meeting. oo All PDM SACCOs included the bank account opening resolution in the minutes 0 00 I noted that all SACCOs have updated PDM member registers. All PRF financing Agreements were signed. 4.3 Areas of Improvement. I noted the following areas where the District needs improvement; \\_ 4.3.1 Planning and Budget Performance I reviewed the Kamuli District approved work plan and budget for PDM activities and noted the following. 4.3.1.1 Alignment of the District Budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. A review of Kamuli District\u2019s budget and work plans revealed that no priorities were received from Sub Counties for incorporation in to the budget/work plan Appendix 3 refers. Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. The Accounting Officer acknowledged the observation and attributed the shortcoming numerous changes in guidelines. In addition, the Accounting Officer explained that going forward; the district would align the process of PDM parish priority setting with the LG planning and budgeting cycle. The Accounting Officer should ensure that priorities from Sub counties are incorporated o No funds were disbursed to any of the 80 SACCOs in the 1\\* Quarter yet UGX.2,000,000,000 was expected per quarter. Only 37 out of the 80 SACCOs received PRF of UGX.925,000,000 in the 2\u2122 Quarter. e Only 32 out of the 80 SACCOs received UGX.800,000,000 in the 3 Quarter. oe oe 80 SACCOs received a sum of UGX.5,600,000,000 instead of UGX.2,000,000,000 quarterly disbursements in the 4\u00b0\" Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby 6 SACCOs received all the disbursement for the previous quarters in the 4\" quarter Appendix 4 refers. Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. The Accounting", "metadata": {"headings": [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}, [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}], [{"headings_0": {"content": "approved.", "page": 37, "level": 1}}, {"headings_1": {"content": "158,874,405", "page": 32, "level": 3}}]], "page": 37, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "oe The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e \ninternal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that o \nPDM 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 MC, Parish and SACCO level and made the following observations; \n[ SN Governance Observations Recommendation \\| structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}]], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. HLG Core e The HLG Core Implementation team was The Accounting", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 39, "level": 2}}, {"headings_1": {"content": "approved.", "page": 37, "level": 1}}], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 2}}], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "not fully constituted as per the guideline. Officer should ensure Teams \nthat the Core e The District did not prepare quarterly implementation team performance reports. \nis fully constituted to support mobilization, e There was no evidence of; Mobilization sensitization, data and sensitization of the various collection and \nThe Accounting Officer explained that the District PDM core team comprising of the DPMO, DCO, District Planner, DCDO and District Communications Officer is in place and functional though formal appointments had not been made. \nParish \ne Did not prepare parish priorities and The", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 40, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 3}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "action plans for the FY 2022/2023. For Officer should ensure Committees \nthose that developed the parish that the PDC prepare", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 3}}, [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "priorities, the priorities were not priorities. In addition, prepared in the prescribed format the Accounting showing category, name of priorities, Officer should engage quantity, location and expected date of the MoFPED to implementation Appendix 7 refers. \nensure that funds are \nincreased to facilitate \ne Funding received of UGX.60,000,000 PDC activities. was inadequate to facilitate the activities \nof the PDC. \nSACCO \nIn all the SACCOs the only Committees that The", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 40, "level": 1}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 40, "level": 1}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Committees were operational are Supervisory, Officer should ensure and \nSub Executive and Loan sub-committee. Details that the Production, Committees are shown in Appendix 9. \nMarketing, Business", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 40, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 40, "level": 1}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Failure to have functioning Sub- services, and Finance Committees may lead to mismanagement and investment sub of the SACCOs due to the lack of Committees are \nappropriate oversight. constituted and functional. \n4.5 Review of Training Implementation Activities \nParagraph 27 of PDM - ALG Guide for Supporting HH & EGs in Accessing Loans under PRF - Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT o \nworkshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a \nSN Nature of Observations \nRecommendation 7 training the \nTraining of \nHLG core implementation team did not The", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}, [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], "page": 41, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Households and train households and enterprise group Officer should Enterprise Group leaders in 80 parishes on household ensure that training Leaders \nvisioning and enterprise analysis of households and Appendix 10 refers. \nenterprise groups are carried out. Failures to train Households and Enterprise \nGroup Leaders may lead to inappropriate \nuse of PRF by households and enterprise \ngroups, as well as deter the socio- \neconomic transformation aspirations. \n4.5.1 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], "page": 41, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the \u00b0 Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO The Accounting Officer shall submit an Attestation Form to confirm that the PDM The Accounting Officer acknowledged Institutions Money the observation and promised to follow Lenders Act. up the matter with the relevant central government agencies. Failure to license PDM SACCOs under the Microfinance Institutions Money Lenders Act could hinder enforcement of recovery of PRF from beneficiaries by the PDM SACCOs, this may be legally challenged leading to loss of funds 4.5.2 PDM SACCO Operations Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; The identification of subsistence households shall be carried out using the wealth oe ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 41, "level": 2}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1. Wealth \ne All 80 parishes did not carry out wealth ranking The Accounting Ranking of during identification of subsistence households. Officer should Households Details are in Appendix 12. \nensure that the wealth ranking Failure to carry out wealth ranking could lead exercise \nis challenges in identifying subsistence households carried out to which may undermine the achievement of pillar enable \nthe objectives. identification of subsistence \nThe Accounting Officer attributed the failure carry households. \nout wealth ranking to changing implementation \nguidelines. The Accounting Officer explained that \nas a way forward, the wealth ranking process was \nbeing stream line in the financial year 2023/24.", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Selection \n\u00b0 All 80 parishes selected flagship projects that The Accounting and \nwere inconsistent with the LG selected priority Officer should Implementat commodities. \nensure that the ion \nof \u00a2422 out of 718 farmer enterprise/households flagship projects Prioritized/FI implemented projects that are not from the selected by", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 43, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "agship", "metadata": {"headings": [{"headings_0": {"content": "agship", "page": 43, "level": 2}}, {"headings_1": {"content": "Response", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "priority commodity list. Details are in Appendix parishes \nand Projects 13. SACCOs are consistent with Failure to select and implement prioritized the LG selected projects may undermine the achievement of pillar priority", "metadata": {"headings": [{"headings_0": {"content": "agship", "page": 43, "level": 2}}, {"headings_1": {"content": "Response", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "agship", "page": 43, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "commodities. \nThe Accounting Officer explained that all parishes had priority enterprises selected, following the enterprise group priorities.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "agship", "page": 43, "level": 2}}, [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "agship", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Insurance \ne The failure to obtain an insurance policy among The Accounting Policy for beneficiaries could not be ascertained Officer should Farming considering the loan disbursement process ensure that", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 43, "level": 1}}, {"headings_1": {"content": "agship", "page": 43, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "list"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 43, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "happened after the closure of the financial year beneficiaries 2022/2023. carrying out", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 43, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 43, "level": 1}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 43, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 43, "level": 2}}], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Lack of recourse in form of insurance will expose operation obtain the farming enterprises to the adverse effects of an \ninsurance climate change and may result into failure to policies. recover the loan funds. \nAppendices \nAppendix 1: Performance of Local Revenue. \nNo Source \nApproved budget Actual Collections Variance Tax Revenues Pp \n1 Local Services Tax \n2 Land fees \n3 Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 43, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 43, "level": 2}}, [{"headings_0": {"content": "farming", "page": 43, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 43, "level": 2}}], [{"headings_0": {"content": "farming", "page": 43, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "189,169,807 739,807", "metadata": {"headings": [{"headings_0": {"content": "189,169,807 739,807", "page": 44, "level": 2}}, {"headings_1": {"content": "farming", "page": 43, "level": 1}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "11,369,770 -24,344,500", "metadata": {"headings": [{"headings_0": {"content": "189,169,807 739,807", "page": 44, "level": 2}}, {"headings_1": {"content": "farming", "page": 43, "level": 1}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3,420,000 -31,528,000", "metadata": {"headings": [{"headings_0": {"content": "3,420,000 -31,528,000", "page": 44, "level": 2}}, {"headings_1": {"content": "189,169,807 739,807", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4 Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "3,420,000 -31,528,000", "page": 44, "level": 2}}, {"headings_1": {"content": "189,169,807 739,807", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "55,363,940 135,949,336 80,585,396", "metadata": {"headings": [{"headings_0": {"content": "55,363,940 135,949,336 80,585,396", "page": 44, "level": 2}}, {"headings_1": {"content": "3,420,000 -31,528,000", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Non-Tax Revenues \\|\\_\\_\\| \n5 Investment income", "metadata": {"headings": [{"headings_0": {"content": "55,363,940 135,949,336 80,585,396", "page": 44, "level": 2}}, {"headings_1": {"content": "3,420,000 -31,528,000", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "6,135 0", "metadata": {"headings": [{"headings_0": {"content": "6,135 0", "page": 44, "level": 3}}, {"headings_1": {"content": "55,363,940 135,949,336 80,585,396", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "6 Rent 0 100,000,000 7 Administrative fees and licenses", "metadata": {"headings": [{"headings_0": {"content": "6,135 0", "page": 44, "level": 3}}, {"headings_1": {"content": "55,363,940 135,949,336 80,585,396", "page": 44, "level": 2}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "162,971,710 -109,103,070", "metadata": {"headings": [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}, {"headings_1": {"content": "6,135 0", "page": 44, "level": 3}}], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Total Revenue 502,886,758 -183,650,367 \\|\\_\\_\\| \nAN 0 \nAppendix 2: Utilization of wage per department", "metadata": {"headings": [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}, {"headings_1": {"content": "6,135 0", "page": 44, "level": 3}}, [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}, {"headings_1": {"content": "6,135 0", "page": 44, "level": 3}}], [{"headings_0": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}, {"headings_1": {"content": "6,135 0", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "metadata": {"headings": [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, {"headings_1": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}], "page": 45, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "UGX. Bn UGX. Bn Budget UGX. UGX. Bn Bn \nUGX. Bn \n\\| \nBn \nAdministration 1.189 0.012 1.201 1.201 1.201 0.000 Commercial 0.349 7 0.035 0.035 0.032 0.003 Community based services 0.400 0.004 0.404 0.404 0.401 0.003 Education \\_\\_\\| 18 2.564 20.531 \\_\\_ 20.531 20.321 0.210 Finance 0 - 0.237 0.237 0.236 0.001 Health 11 1.902 BL 13.234 12.532 0.702 Internal audit 0 - 0.098 0.098 0.068 0.029 Natural resources 0 0.023 0.116 0.116 0.116 0.000 Planning unit 0 0.002 0.229 0.229 0.228 0.001 Production 2 0.517 2.502 2.502 2.142 0.360 Statutory bodies 0 0.020 0.255 0.255 0.255 0.000 Trade, industry and local \ndevelopment 0 & 0.055 0.055 0.051 0.004 Works 0 0.010 0.159 0.159 0.159 0.000 Total 34 5.054 39.055 39.055 37.742 1.313 \n41 \nAppendix 3: Failure to align LG budgets to the PDM \nName of Sub No. of priorities No. of priorities No. of", "metadata": {"headings": [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, {"headings_1": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}, [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, {"headings_1": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}], [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, {"headings_1": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}], [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, {"headings_1": {"content": "162,971,710 -109,103,070", "page": 44, "level": 2}}]], "page": 45, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "County/Town", "metadata": {"headings": [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "received from the received from the priorities \nNo. of priorities to \nNo. of priorities to be implemented by be implemented by Council/Division Sub Counties/ Sub Counties/ that are MDAs, \nMDAs \nDivision for \nDivision that \nsupposed to communicated to Incorporated in the incorporation in were be the respective HLG budget \nthe HLG Budget incorporation in implemented MDAs for approval \n\\| \nthe HLG Budget by MDAs \nand allocation of \nresources.", "metadata": {"headings": [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}, [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}], [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}], [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}], [{"headings_0": {"content": "County/Town", "page": 46, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Warrants Payments UGX. Unspent Balance", "page": 45, "level": 3}}]], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| fia Ward", "metadata": {"headings": [{"headings_0": {"content": "| fia Ward", "page": 46, "level": 1}}, {"headings_1": {"content": "County/Town", "page": 46, "level": 3}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "BE) BE) BE) HE) EEE 2 \\|kKisaikye nd hee eT", "metadata": {"headings": [{"headings_0": {"content": "| fia Ward", "page": 46, "level": 1}}, {"headings_1": {"content": "County/Town", "page": 46, "level": 3}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 46, "level": 1}}, {"headings_1": {"content": "| fia Ward", "page": 46, "level": 1}}], 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"Pio] N \\| a \\| 1 lkeguma of", "metadata": {"headings": [{"headings_0": {"content": "Po Buwya | a |", "page": 46, "level": 1}}, {"headings_1": {"content": "Ps | | a |", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "12|ksamirewrdd | a a", "metadata": {"headings": [{"headings_0": {"content": "12|ksamirewrdd | a a", "page": 46, "level": 1}}, {"headings_1": {"content": "Po Buwya | a |", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "| To", "metadata": {"headings": [{"headings_0": {"content": "| To", "page": 46, "level": 2}}, {"headings_1": {"content": "12|ksamirewrdd | a a", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4 [Kibet Pis\\|Kige ha a 0 6 Kawaga oT", "metadata": {"headings": [{"headings_0": {"content": "| To", "page": 46, "level": 2}}, {"headings_1": {"content": "12|ksamirewrdd | a a", "page": 46, "level": 1}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| i7[Namasagali CO ah a 0", "metadata": {"headings": [{"headings_0": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}, {"headings_1": {"content": "| To", "page": 46, "level": 2}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| TC ah a", "metadata": {"headings": [{"headings_0": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}, {"headings_1": {"content": "| To", "page": 46, "level": 2}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Hd", "metadata": {"headings": [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "21 Kiyunga - Mbulamuti Sc \n42 \nN N \nzZ \u00a9 Ss \u00a9 = \u00a9 c Ss \u00a9 HF \u00b0 = Cc \n23 Mbulamuti Ward 24 Nakibungulya 25 Naluwoli \n26 Nabwigulu \n27 Nabirumba II 28 Namunyingi \n29 Nabulezi \n31 Kasozi \n32 Nawangoma 33 Budhatemwa \n37 Busejja Ward 38 Busimba Ward \n40 Mission Ward 41 Mpakitoni \n42 Nagamuli \n44 Kitayunjwa 45 Namaganda 46 Namisambya 47 Nawango 48 Nawansaso \n51 Buluuya Ward 52 Bulyango Ward \nrg oro ol mol", "metadata": {"headings": [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}, [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}], [{"headings_0": {"content": "Hd", "page": 46, "level": 3}}, {"headings_1": {"content": "| i7[Namasagali CO ah a 0", "page": 46, "level": 2}}]], "page": 46, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Bugondha", "metadata": {"headings": [{"headings_0": {"content": "Bugondha", "page": 48, "level": 3}}, {"headings_1": {"content": "Hd", "page": 46, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "56 Bupadhengo Urban \nWard \na a", "metadata": {"headings": [{"headings_0": {"content": "Bugondha", "page": 48, "level": 3}}, {"headings_1": {"content": "Hd", "page": 46, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 48, "level": 2}}, {"headings_1": {"content": "Bugondha", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "59 East Ward Kisozi -", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 48, "level": 2}}, {"headings_1": {"content": "Bugondha", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Tie", "metadata": {"headings": [{"headings_0": {"content": "Tie", "page": 48, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 48, "level": 2}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "60 ah Tzaniro \nI", "metadata": {"headings": [{"headings_0": {"content": "Tie", "page": 48, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 48, "level": 2}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "62} Kakunyun CT ad =\u2014\u2014 ff", "metadata": {"headings": [{"headings_0": {"content": "62} Kakunyun CT ad =\u2014\u2014 ff", "page": 48, "level": 1}}, {"headings_1": {"content": "Tie", "page": 48, "level": 4}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "63] Kiyunga Oo m Namagenda of of gf 0 \nWest Ward - Kisozi", "metadata": {"headings": [{"headings_0": {"content": "62} Kakunyun CT ad =\u2014\u2014 ff", "page": 48, "level": 1}}, {"headings_1": {"content": "Tie", "page": 48, "level": 4}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "T/C", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 48, "level": 3}}, {"headings_1": {"content": "62} Kakunyun CT ad =\u2014\u2014 ff", "page": 48, "level": 1}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[lwanyama CO \\| 0 67\\|Magogo 0 a [\\| 0", "metadata": {"headings": [{"headings_0": {"content": "T/C", "page": 48, "level": 3}}, {"headings_1": {"content": "62} Kakunyun CT ad =\u2014\u2014 ff", "page": 48, "level": 1}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "I 0", "metadata": {"headings": [{"headings_0": {"content": "I 0", "page": 48, "level": 1}}, {"headings_1": {"content": "T/C", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\_\\_\\_69 Nankandulo Po", "metadata": {"headings": [{"headings_0": {"content": "I 0", "page": 48, "level": 1}}, {"headings_1": {"content": "T/C", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 48, "level": 3}}, {"headings_1": {"content": "I 0", "page": 48, "level": 1}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Nawantumbi Urban Ward \n73 Nawanyago East Ward \n74 Nawanyago West Ward", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 48, "level": 3}}, {"headings_1": {"content": "I 0", "page": 48, "level": 1}}, [{"headings_0": {"content": "ee", "page": 48, "level": 3}}, {"headings_1": {"content": "I 0", "page": 48, "level": 1}}], [{"headings_0": {"content": "ee", "page": 48, "level": 3}}, {"headings_1": {"content": "I 0", "page": 48, "level": 1}}]], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Lulyambuzi PT ae", "metadata": {"headings": [{"headings_0": {"content": "Lulyambuzi PT ae", "page": 48, "level": 4}}, {"headings_1": {"content": "ee", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Sa", "metadata": {"headings": [{"headings_0": {"content": "Sa", "page": 48, "level": 1}}, {"headings_1": {"content": "Lulyambuzi PT ae", "page": 48, "level": 4}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| 77\\|Wanktole hd a 0] \\| 78\\|Kyeeya CO C\u2014O 0", "metadata": {"headings": [{"headings_0": {"content": "Sa", "page": 48, "level": 1}}, {"headings_1": {"content": "Lulyambuzi PT ae", "page": 48, "level": 4}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "metadata": {"headings": [{"headings_0": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, {"headings_1": {"content": "Sa", "page": 48, "level": 1}}], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "80 Ndalike Poffo \n44 \nAppendix 4: Late disbursement of funds \nSN Date of release No. of PDM SACCOs paid on the date \\| Amount paid on the date Remarks \n1 26/04/2023 \\| 7 \n175,000,000 Doesn't relate to full but rather partial payment", "metadata": {"headings": [{"headings_0": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, {"headings_1": {"content": "Sa", "page": 48, "level": 1}}, [{"headings_0": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, {"headings_1": {"content": "Sa", "page": 48, "level": 1}}], [{"headings_0": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, {"headings_1": {"content": "Sa", "page": 48, "level": 1}}], [{"headings_0": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, {"headings_1": {"content": "Sa", "page": 48, "level": 1}}]], "page": 48, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| 24/04/2023", "metadata": {"headings": [{"headings_0": {"content": "| 24/04/2023", "page": 49, "level": 1}}, {"headings_1": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "16 \nI 400,000,000 Doesn't relate to full but rather partial payment 3 28/04/2023 \\| \n6 \n150,000,000 Doesn't relate to full but rather partial payment 4 27/06/2022 \n76 \n2,029,139,200 Doesn't relate to full but rather partial payment 5 i 13/12/2022 \n12 \n300,000,000 Doesn't relate to full but rather partial payment 6 06/12/2022 [ 1 \n25,000,000 Doesn't relate to full but rather partial payment \\|", "metadata": {"headings": [{"headings_0": {"content": "| 24/04/2023", "page": 49, "level": 1}}, {"headings_1": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}, [{"headings_0": {"content": "| 24/04/2023", "page": 49, "level": 1}}, {"headings_1": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}], [{"headings_0": {"content": "| 24/04/2023", "page": 49, "level": 1}}, {"headings_1": {"content": "| TC s\u2014\u201c\u2018 = \u2014 |", "page": 48, "level": 1}}]], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "[9 7 05/07/2022", "metadata": {"headings": [{"headings_0": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}, {"headings_1": {"content": "| 24/04/2023", "page": 49, "level": 1}}], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2 \nI. 7,495,650 Doesn't relate to full but rather partial payment", "metadata": {"headings": [{"headings_0": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}, {"headings_1": {"content": "| 24/04/2023", "page": 49, "level": 1}}, [{"headings_0": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}, {"headings_1": {"content": "| 24/04/2023", "page": 49, "level": 1}}]], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "23/02/2023", "metadata": {"headings": [{"headings_0": {"content": "23/02/2023", "page": 49, "level": 2}}, {"headings_1": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "10 \n250,000,000 Doesn't relate to full but rather partial payment 10 16/ 12/2022 \\| 1 \n25,000,000 Doesn't relate to full but rather partial payment 11 29/06/2023 \n32 \n\\| 1,200,000,000 Doesn't relate to full but rather partial payment", "metadata": {"headings": [{"headings_0": {"content": "23/02/2023", "page": 49, "level": 2}}, {"headings_1": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}, [{"headings_0": {"content": "23/02/2023", "page": 49, "level": 2}}, {"headings_1": {"content": "[9 7 05/07/2022", "page": 49, "level": 4}}]], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "113 07/03/2023", "metadata": {"headings": [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "18 \n675,000,000 Doesn't relate to full but rather partial payment TOTAL L\\_ 181 5,236,634,850 \\| \n45 \nAccountability Appendix 5: \nfor PRF Funds \nPetals Details \nUtilization of PRF Funds \nVote Name Supplier Parish Name Name of SACCO Opening Total Closing Total Total Total bank Diversion/ \nNo. \nAccount Receipts Account aa Disburseme charges Variance ann a Balance mE nts (Loans \n(\u00a9 (A (CE) (G)=(D-E- \n+B-C) \nF) \nKamuli DLG 1048269 Balawoli Northern Ward BALAWOLI NORTHERN-BALAWOLI 11,513,010 100,000,000 111,513,010 \\| \n243,941 - 243,941 \nT/C PDM SACCO \nKamuli DLG 1040580 \nKISAIKYE-NAMASAGALI PDM SACCO 9,504,350 100,000,000 109,504,350\\} ol \\| 213801 - 213,801 \nKamuli DLG 1042384 \nBUGEYWA-BUTANSI PDM SACCO \n9,504,350 100,000,000 109504350] -\\| \\| 220990 - 220,990 \nKamuli DLG 1042376 Bugulumbya BUGULUMBYA-BUGULUMBYA PDM 9,504,350 100,000,000 109504350 PP 228457 - 228,457 SACCO \nKamuli DLG 1042591 Bugondha - (Mbulamuti BUGONDHA-MBULAMUTI PDM SACCO 9,504,350 100,000,000 109504350 u 213752 213,752 - \nSc 6 Kamuli DLG 1042380 \nKamuli DLG 1042377 \nBULUYA-MBULAMUTI PDM SACCO 9,504,350 100,000,000 109504350 = si 259002 - 259,002 \nBUSANDHA-BUGULUMBYA PDM 9,504,350 100,000,000 109,504,350 7 222761 - 222,761 SACCO", "metadata": {"headings": [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}, [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}], [{"headings_0": {"content": "113 07/03/2023", "page": 49, "level": 4}}, {"headings_1": {"content": "23/02/2023", "page": 49, "level": 2}}]], "page": 49, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "metadata": {"headings": [{"headings_0": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}, {"headings_1": {"content": "113 07/03/2023", "page": 49, "level": 4}}], "page": 50, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\u201a000,", "metadata": {"headings": [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], "page": 51, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "- \na amuli DLG 1042348 \nBULOPA-BULOPA PDM SACCO 9,504,350 100,000,000 109504350 \\| \n25300 25,300 : \nKamuli DLG 1042385 Busejja Ward BUSEJJA WARD-NAMWENDWA T/C 9,504,350 100,000,000 109504350 \n20700 20,700 - \nPDM SACCO \nWwW 8 Kamuli DLG 1042349 Busimba Ward BUSIMBA WARD-NAMWENDWA T/C 9,504,350 100,000,000 109504350 \n20700 20,700 \nPDM SACCO \nATW 9 Kamuli DLG 1042353 \nBUTENDE-KITAYUNJWA PDM SACCO 9,504,350 100,000,000 109504350 \\| \n20700 20,700 : \ni \n0 Kamuli DLG 1042586 \nMISSION WARD-NAMWENDWA T/C 9,504,350 100,000,000 109504350 \n20700 20,700 - \nPDM SACCO \n> 1 Kamuli DLG \nMPAKITONI-BULOPA PDM SACCO \n100,000,000 1095064350 0] 23000 23,000 \n2 ~ amuli DLG 1040405 \nNAGAMULI-BULOPA PDM SACCO 9,504,350 100,000,000 109504350 \\| \n23000 23,000 , i - \n3 Kamuli DLG 1042587 \nNAGWENYI-BULOPA PDM SACCO 9,504,350 100,000,000 109504350 \\|\\| \n23000 23,000 ; \n; \n44 Kamuli DLG 1042352 Kitayunjwa KITAYUNJWA-KITAYUNJWA PDM 9,504,350 100,000,000 109504350 \n20700 20,700 - \n1 SACCO \n5 Kamuli DLG 1042354 \nNAMAGANDA-KITAYUNJWA PDM 9,504,350 100,000,000 109504350 \nSACCO \n6 Kamuli DLG 1042355 \nNAMISAMBYA 1-KITAYUNJWA PDM 9,504,350 100,000,000 109504350 \n23000 23,000 - \nSACCO \nNS Kamuli DLG 1042356 \nNAWANGO-KITAYUNJWA PDM SACCO 9,504,350 100,000,000 109504350 \n23000 23,000 \nKamuli DLG 1040793 Nawansaso NAWANSASO-KITAYUNJWA PDM \\| 100,000,000 100000000 mE \n18400 18,400 - \nSACCO \nKamuli DLG 1048460 \nBULOGO-NAMWENDWA PDM SACCO 9,504,350 100,000,000 109504350 0] \n196515.59 196,516 - \n3 \nKamuli DLG 1048459 \nBULANGE-NAMWENDWA PDM SACCO 9,504,350 100,000,000 109504350 \n196268.92 196,269 - \nKamuli DLG 1048375 Buluuya Ward BULUUYA WARD-NAMWENDWA T/C 9,504,350 100,000,000 109504350 \\|\\| \n191582.3 191,582 - \nPDM SACCO \n47 \nKamuli DLG 1048500 Bulyango Ward BULYANGO WARD-NAMWENDWA T/C 9,504,350 100,000,000 109504350 \n204655.51 - 204,656 PDM SACCO \nKamuli DLG 1048461 \nISINGO-NAMWENDWA PDM SACCO \n4 Kamuli DLG 1048463 \nKINU-NAMWENDWA PDM SACCO \nKamuli DLG 1042367 Bugondha \nBUGONDHA-NAMWENDWA PDM SACCO \nKamuli DLG 1042364 Bupadhengo Urban BUPADHENGO URBAN WARD- Ward \nNAWANYAGO T/C PDM SACCO \n9,504,350 100,000,000 109504350 ol \\| 199228.89 199,229 - 199,229 9,504,350 100,000,000 109504350 pO 177616.23 177,616 - 177,616 9,504,350 100,000,000 109504350 ee 164663.22 - 164,663 9,504,350 100,000,000 109504350 a a 169458.46 ren - 169,458 \\|", "metadata": {"headings": [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}, [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}], [{"headings_0": {"content": "\u201a000,", "page": 51, "level": 1}}, {"headings_1": {"content": "8 Kamuli 1042381 Butansi_ BUTANSI-BUTANSIPDM 9,504,350 100,000,000 109504350 |_| | 2a2389 242,389", "page": 50, "level": 8}}]], "page": 51, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "reser]", "metadata": {"headings": [{"headings_0": {"content": "reser]", "page": 52, "level": 3}}, {"headings_1": {"content": "\u201a000,", "page": 51, "level": 1}}], "page": 52, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of [S\\| 157618.82 - 157,619 SACCO \n58 KamuliDLG\\_\\_\\| 1041409 Buteme PDM SACCO\\_\\_\\|\\_\\_9,504,350 100,000,000 109504350 [oT 155324.04 155,324 K \n1042359 East Ward Kisozi isozi T/C EAST WARD-KISOZI T/C PDM SACCO \n9,504,350 100,000,000 109504350 0] 1ara\\| 149,474 - \n;", "metadata": {"headings": [{"headings_0": {"content": "reser]", "page": 52, "level": 3}}, {"headings_1": {"content": "\u201a000,", "page": 51, "level": 1}}, [{"headings_0": {"content": "reser]", "page": 52, "level": 3}}, {"headings_1": {"content": "\u201a000,", "page": 51, "level": 1}}]], "page": 52, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201a000,", "metadata": {"headings": [{"headings_0": {"content": "\u201a000,", "page": 52, "level": 1}}, {"headings_1": {"content": "reser]", "page": 52, "level": 3}}], "page": 52, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "metadata": {"headings": [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], "page": 52, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "61 DLG 1042361 Kakira PDMmSacco \\_9,504,350 100,000,000 1050350 0] \\| 149920.2 149,920 62 KamuliDLG 1042358 kakunyu\\_ KakunYu-k\u0131sozippmsaco\\_ \\_9,504,350 100,000,0oo 1005050 0] t62719.1 162,719 63 DLG\\_\\_[ 1041123 Kiyunga XKIVUNGA-KISOZIPDM 9,504,350 100,000,000 10:0 0o\\| \\| 146430.82 146,990 64 KamuliDLG 1040811 Namaganda NAMmAGANDAKISoZIPDMSAccOo\\_ \\_9,504,350 100,000,000 10550350 0] \\| 159279.95 159,280 65 DLG 1042360 - WARD-KISOZIT/CPDMSACCO \\_9,504,350 100,000,000 105350 0o\\| 87486.24 [87,486 66 KamuliDLG\\_ 1040465 Lwanyama LWANYAMA-MAGOGO \\_9,504,350 100,000,000 10ssoas0 0o\\| \\| 167812.37 167,812 67 DLG\\_\\_\\| 1048464 5 \\_\\_MAGOGO-MAGOGO \\_9,504,350 100,000,000 10ssoas0 0o\\| 142615.74] 142,616 68 DLG\\_\\_\\| 1042362 Matumu PDMSAccOo\\_ \\_9,504,350 100,000,000 10550 0o\\| :136509.74 136,510 69 LG 1042588 Nankanduo NANKANDULO-MAGOGO \\_9,504,350 100,000,000 [109504350 [oT \\| 138206.7 138,207 ee jenem Te aa Ha SACCO \nSACCO \nWard \nNAWANYAGO T/C PDM SACCO \nNAWANYAGO T/C PDM SACCO \nNAWANYAGO T/C PDM SACCO \n175 DLG 1041026 Lulyambuzi\\_\\_ LULYAMBUZI-WANKOLE SaccO\\_\\|\\_\\_9,504,350 100,000,000 [109504350 [oT \\| 161287.50 161,288 Luzinga \n77 DLG\\_\\_\\| 1042347 \nLUZINGA-WANKOLEPDMSAccO\\_\\_ 9,504,350 100,000,000 109503550 0\\| 157338.51 157,339 \\_\\_\\_\\_\\_[WANKOLE-WANKOLE \\_9,504,350 100,000,000 10ssoa50 0o\\| \\| 156836.61 156,837 KYEEYA-NAMWENDWA PDM SACCO \n9,504,350 100,000,000 10950350 0] 14787383 147,874 MAKOKA-NAMWENDWA PDM SACCO\\_ 9,504,350 100,000,000 10550350 0] 15251675 152,517 80 KamuliDLG 1048531 Ndalike \nNDALIKE-NAMWENDWA - 100,000,000 [100000000 0\\| 114308.55 [114,309 INT 11,420,689. 11,420,688 \n48 \nAppendix 6: Existence of Functional PDM HLG core implementation teams \nDoes the membership of the HLG core implementation team include those stipulated in the guidelines? \n(Includes District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO \nNot fully Constituted as per the guidelines. \nWere quarterly Do the performance reports show", "metadata": {"headings": [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}, [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}], [{"headings_0": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, {"headings_1": {"content": "\u201a000,", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 53, "level": 1}}, {"headings_1": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}], "page": 53, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "evidence that the HLG core team is reports prepared? performing their roles? \nO Mobilization and sensitization of the various stakeholders at all levels including communities; \nLI Support the continuous formation of PDM enterprise groups; \n11 Training of the PDM enterprise groups \nand SACCOs; \nO Continuous\u2019 data collection at \nhousehold and community levels \nPerformance reports not prepared \nThere is no evidence that HLG core team is", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 53, "level": 1}}, {"headings_1": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}, [{"headings_0": {"content": "performance", "page": 53, "level": 1}}, {"headings_1": {"content": "60 Dis 1042357 Tzaniro IZANTRO-KISOZIPDM 9,504,350 100,000,000 1050350 0] | 139474 149,974", "page": 52, "level": 8}}]], "page": 53, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "actively performing", "metadata": {"headings": [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], "page": 53, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "their roles \n49 \nAppendix 7: Functionality of the Parish Development Committees (PDC) \nDoes the membership of Were Did the PDC Did the PDC Were \nHow much the Parish Development quarterly prepare parish prepare parish quarterly funding committee \n(PDC) meetings priorities and 5 year plan as performance was include those stipulated held? action plans for stipulated reports received for in the guidelines? \nthe FY Annex 2 prepared? the PDC 2022/2023 as structure of activities? (Includes LC II \nper Annex 1 the parish plan Chairperson, Parish \nformat of parish of \nthe Chief, Parish priorities of the Governance Chairperson of the \nGovernance and and \nwomen Council, Parish", "metadata": {"headings": [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}, [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}], [{"headings_0": {"content": "actively performing", "page": 53, "level": 8}}, {"headings_1": {"content": "performance", "page": 53, "level": 1}}]], "page": 53, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Administration Administration", "metadata": {"headings": [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], "page": 54, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Chairperson of the youth \npillar operational \\| pillar \nCouncil, Parish manual, Feb. operational Chairperson of persons 2022? manual, Feb. with Disability Council, \n2022? \nChairperson of the ruling Party at the Parish, and Chairperson of older persons \nexecutive \ncommittee the parish or \nward elected under sec. \n25(4) of the National \nCouncil for older Persons \nAct, 2013 \n7 \nYes \nYes Yes No Yes 1,000,000 The UGX. 250,000 received for quarterly meetings has been the major drive the activity of the PDC \n50 \nAppendix 8: Functionality of PDM SACCO Board \nVote Name Parish Name Name of SACCO \n1 Kamuli DLG Balawoli Northern Ward BALAWOLI NORTHERN-BALAWOLI T/C PDM SACCO \n2 \nKamuli DLG \nKamuli DLG \nDate of board \nDid board members fill member expression of interest forms", "metadata": {"headings": [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}, [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}], [{"headings_0": {"content": "Administration Administration", "page": 54, "level": 9}}, {"headings_1": {"content": "actively performing", "page": 53, "level": 8}}]], "page": 54, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "appointment", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 55, "level": 1}}, {"headings_1": {"content": "Administration Administration", "page": 54, "level": 9}}], "page": 55, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Yes/No", "metadata": {"headings": [{"headings_0": {"content": "Yes/No", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 1}}], "page": 55, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "09-Feb-23 No \nNo No \n\\|\\_6\\|KamuiDIG \\_\\_ [BULUYA-MBULAMUTIPDMsACcCO\\_\u2014 Oel \n\\| 8\\|KamuliDLG 3 [BUTAnS-BUTANSIPDmMsACcCO\u2014\u2014\u2014 ee 9 Kamuli DLG \nBwiiza \nKAGUMBA-KAGUMBA PDM SACCO \nNo \nKamuli DLG \nKasolwe \nNo \nKamuli DLG", "metadata": {"headings": [{"headings_0": {"content": "Yes/No", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 1}}, [{"headings_0": {"content": "Yes/No", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 1}}], [{"headings_0": {"content": "Yes/No", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 1}}], [{"headings_0": {"content": "Yes/No", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 1}}]], "page": 55, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kiige", "metadata": {"headings": [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], "page": 55, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Naibowa No Nabirumba 1 Kamuli DLG No No SACCO Nakibungulya No Kamuli DLG Kamuli DLG NABWIGULU-NABWIGULU PDM SACCO No 51 27 Kamuli DLG Nabirumba II NABIRUMBA II-NABWIGULU PDM SACCO 09-Feb-23 No 09-Feb-23 SACCO Isingo Kamuli DLG Kamuli DLG Bupadhengo Urban Ward BUPADHENGO URBAN WARD-NAWANYAGO T/C 09-Feb-23 No PDM SACCO 52 58 Kamuli DLG Buteme BUTEME-MAGOGO PDM SACCO 09-Feb-23 No [60 KamuliDLG\\_ 22 [tzanmokisoz\u0131ppmsaco 09-Feb23\\|I 2 = No i No 66 KamuliDLG Lwanyama LWANYAMA-MAGOGOPDMSACCO L \u2014(O9-Feb-23 No Kamuli DLG 68 Kamuli DLG M ATUMU-MAGOGO PDM SACCO 09-Feb-23 = No \\_\\_69 Kamuli DLG N NANKANDULO-MAGOGO PDM SACCO 09-Feb-23 = Kamuli DLG NAWANTUMBI-NAWANYAGO PDM SACCO 09-Feb-23 Kamuli DLG NAWANYAGO-NAWANYAGO PDM SACCO 09-Feb-23 72 Kamuli DLG Nawantumbi Urban Ward NAWANTUMBI URBAN WARD-NAWANYAGO T/C 09-Feb-23 No PDM SACCO Kamuli DLG Nawanyago East Ward NAWANYAGO EAST WARD-NAWANYAGO T/C PDM 09-Feb-23 SACCO Kamuli DLG Nawanyago West Ward NAWANYAGO WEST WARD-NAWANYAGO T/C 09-Feb-23 PDM SACCO Lulyambuzi No Kamuli DLG Wankole No \\|\\_\\_80 Kamuli DLG No 33 Appendix 9: Non functionali of SACCO committees and sub committees Vote Name of Supervisory Executive Committee Loan Sub Production sub Marketing sub Business Finance and Name SACCO committee Was it Is the Is the committee Committee Committee Development investment sub services sub Committee Is the Was it Isthe Is the Committee Is the Was Is the Consti committee committee committe Constit committee committee committee it committee tuted? operationa operational? e = uted? operational operational? operational Const operational? (yes/ I? (operational operation (yes/N ? (operational QoS ituted (operational or No) (operation or Not al? 0) (operational or Not (operational ? Not al or Not operational) (operatio or Not operational) or Not (yes/ operational) operationa nal or Not operational) operational) No) 5 1) operation Kamuli BALAWOLI Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG NORTHERN- operational operational BALAWOLI T/C PDM SACCO poe Kamuli KISAIKYE- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG NAMASAGALI operational operational PDM SACCO Kamuli BUGEYWA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG BUTANSI PDM operational operational SACCO Kamuli BUGULUMBYA Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG - operational operational BUGULUMBYA PDM SACCO Kamuli BUGONDHA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG MBULAMUTI", "metadata": {"headings": [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}, [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}]], "page": 55, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamuli BWIIZA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG NAMASAGALI operational operational PDM SACCO Kamuli KAGUMBA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KAGUMBA operational operational PDM SACCO Kamuli KASAMBIRA Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG WARD - operational operational KASAMBIRA T/C PDM SACCO Kamuli KASOLWE- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KAGUMBA operational operational PDM SACCO Kamuli KIBUYE- Yes Operational Yes Operational Yes Operational No ms No Not operational No Not No Not operational DLG KAGUMBA operational PDM SACCO Kamuli KIIGE- Yes Operational Yes Operational Yes Operational No ri No Not operational No Not No Not operational DLG KAGUMBA operational PDM SACCO Kamuli KAWAGA Yes Operational Yes Operational Yes Operational No snarcitionel No Not operational No ar Not operational DLG SOUTHERN- BALAWOLI T/C PDM SACCO Kamuli NAMASAGALI- Yes Operational Yes Operational Yes Operational No Not No Not operational No paretional Not operational DLG NAMASAGALI operational PDM SACCO Kamuli NAIBOWA- Yes Operational Yes Operational Yes Operational o Not No Not operational No Not No Not operational DLG BUTANSI PDM operational operational SACCO Kamuli NABIRUMBA Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG 1- operational operational NABWIGULU PDM SACCO Kamuli LUGOLOIRE Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG WARD- operational operational MBULAMUTI T/C PDM Kamuli KIYUNGA- Operational Yes Operational Yes Operational No Not No i Not operational No Not No Not operational SACCO Yes DLG MBULAMUTI operational operational PDM SACCO Kamuli NAWANENDE Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No \\| Not operational DLG TOWN operational operational BOARD- 55 BUGULUMBYA PDM SACCO Kamuli MBULAMUTI Yes Operational Yes Operational Yes Operational Not Not operational Not Not operational DLG WARD- operational operational MBULAMUTI T/C PDM SACCO Kamuli NAKIBUNGUL Yes Operational Yes Operational Yes Operational Not No Not operational No Not No Not operational DLG YA- operational operational BUGULUMBYA PDM SACCO Kamuli NALUWOLI- Yes Operational Yes Operational Yes Operational Not No Not operational No Not No Not operational DLG BUTANSI PDM operational operational SACCO Kamuli NABWIGULU- Yes Operational Yes Operational Yes Operational No Not No Not operational", "metadata": {"headings": [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}, [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}], [{"headings_0": {"content": "Kiige", "page": 55, "level": 2}}, {"headings_1": {"content": "Yes/No", "page": 55, "level": 2}}]], "page": 59, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], "page": 61, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Kamuli BUTENDE- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational u DLG KITAYUNJWA an operational operational \nKamuli MISSION Yes Operational Yes Operational I Yes Operational No Not \nPDM SACCO io \nNot operational No Not Tito Not operational DLG WARD- operational operational NAMWENDWA \nT/C PDM \nSACCO \nKamuli MPAKITONI- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG BULOPA PDM \noperational operational \nSACCO \nKamuli NAGAMULI- Yes Operational Yes Operational Yes Operational No Not No Not operational No \\| Not No Not operational DLG BULOPA PDM \noperational operational \nSACCO \nKamuli NAGWENYI- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG BULOPA PDM \noperational operational \nSACCO \u2014 m Kamuli KITAYUNJWA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not \nNot \noperational DLG KITAYUNJWA operational operational PDM SACCO \nKamuli NAMAGANDA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KITAYUNJWA operational operational \nKamuli ann (ie \nPDM SACCO = \nYes Operational Yes Operational No Not No Not operational No Not No \\| Not operational DLG 1- operational operational KITAYUNJWA \nPDM SACCO a \nKamuli NAWANGO- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KITAYUNJWA operational operational \\_\\| PDM SACCO \nI \n57", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}, [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}]], "page": 61, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamuli NAWANSASO- Yes Operational Operational Operational Not Not operational Not No Not operational DLG KITAYUNJWA operational operational PDM SACCO \nKamuli BULOGO- Yes Operational Operational Operational No Not Not operational Not Not operational DLG NAMWENDWA operational operational PDM SACCO \nKamuli BULANGE- Yes Operational Operational Operational No Not Not operational Not No Not operational DLG NAMWENDWA operational operational PDM SACCO \nBULUUYA Yes Operational Operational Operational No Not No Not operational Not No Not operational DLG WARD- operational operational NAMWENDWA \nT/C PDM \nSACCO \nKamuli BULYANGO Operational Yes Operational Yes Operational Not Not operational Not Not operational DLG WARD- operational operational NAMWENDWA \nT/C PDM \nSACCO \nKamuli ISINGO- Operational Yes Operational Yes Operational No Not No Not operational Not Not operational DLG NAMWENDWA operational operational PDM SACCO \nKamuli KINU- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not \nNot \noperational DLG NAMWENDWA operational operational PDM SACCO \nKamuli BUGONDHA- Yes Operational Yes Operational Yes Operational No Not No Not operational Not \nNot \noperational DLG NAMWENDWA operational operational PDM SACCO \nKamuli BUPADHENGO Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG URBAN operational operational WARD- \nNAWANYAGO \nT/C PDM \nSACCO \nKamuli BUPADHENGO Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG -NAWANYAGO operational operational PDM SACCO \nKamuli BUTEME- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not \nNot \noperational DLG MAGOGO PDM \noperational operational \nSACCO \n\\| \nKamuli EAST WARD- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI T/C operational operational PDM SACCO \nKamuli IZANIRO- Yes Operational Yes Operational No Not Not operational Not Not operational DLG KISOZI PDM \noperational operational \nSACCO \n58", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}, [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}]], "page": 62, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamuli KAKIRA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG MAGOGO PDM operational operational SACCO Kamuli KAKUNYU- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI PDM operational operational \u2014 SACCO Tre ui Kamuli KIYUNGA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI PDM operational operational SACCO Kamuli NAMAGANDA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI PDM operational operational SACCO Kamuli WEST WARD- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG KISOZI T/C operational operational PDM SACCO Kamuli LWANYAMA- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG MAGOGO PDM operational operational SACCO Kamuli MAGOGO- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG MAGOGO PDM operational operational SACCO Kamuli MATUMU- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG MAGOGO PDM operational operational SACCO Kamuli NANKANDULO Yes Operational Yes \\| Operational Yes Operational No Not No Not operational No Not No Not operational DLG \\| -MAGOGO operational operational PDM SACCO Kamuli NAWANTUMBI Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG -NAWANYAGO operational operational PDM SACCO Kamuli NAWANYAGO- Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG NAWANYAGO operational operational PDM SACCO Kamuli NAWANTUMBI Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG URBAN operational operational WARD- NAWANYAGO T/C PDM SACCO Kamuli NAWANYAGO Yes Operational Yes Operational Yes Operational No Not No Not operational No Not No Not operational DLG EAST WARD- operational operational NAWANYAGO T/C PDM SACCO Kamuli NAWANYAGO Yes Operational \\| Yes \\| Operational Yes Operational No \\| Not No Not operational No Not Not operational DLG WEST WARD- operational operational 59 NAWANYAGO T/C PDM SACCO Kamuli LULYAMBUZI- Yes Operational Yes Operational Operational No Not No Not operational No Not No Not operational DLG WANKOLE operational operational PDM SACCO Kamuli LUZINGA- Yes Operational Yes Operational Yes Operational No Not No Not operational Not No Not operational DLG WANKOLE operational operational PDM", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}, [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}], [{"headings_0": {"content": "__|", "page": 61, "level": 2}}, {"headings_1": {"content": "Kiige", "page": 55, "level": 2}}]], "page": 63, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "CNA No", "metadata": {"headings": [{"headings_0": {"content": "CNA No", "page": 65, "level": 2}}, {"headings_1": {"content": "__|", "page": 61, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4 Kamuli DLG Bugulumbya No \nN/A No 5 Kamuli DLG Bugondha - (Mbulamuti Sc) No \n6 Kamuli DLG Buluya No \n7 Kamuli DLG Busandha No No \n8 Kamuli DLG Butansi \n\\|\\_9 Kamuli DLG Buwoya No \n10 Kamuli DLG \u2014 Bwiiza No \n11 Kamuli DLG Kagumba No \n12 Kamuli DLG Kasambira Ward No \n13 Kamuli DLG Kasolwe No \n14 Kamuli DLG Kibuye No \n15 Kamuli DLG Kiige [we \n16 Kamuli DLG Kawaga No \n17 Kamuli DLG Namasagali No \n18 Kamuli DLG Naibowa No \n19 Kamuli DLG Nabirumba 1 No \n20 Kamuli DLG \\| Lugloire Ward No \n21 Kamuli DLG Kiyunga - (Mbulamuti Sc) No", "metadata": {"headings": [{"headings_0": {"content": "CNA No", "page": 65, "level": 2}}, {"headings_1": {"content": "__|", "page": 61, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "[N/A __[.No", "metadata": {"headings": [{"headings_0": {"content": "[N/A __[.No", "page": 65, "level": 1}}, {"headings_1": {"content": "CNA No", "page": 65, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No", "metadata": {"headings": [{"headings_0": {"content": "[N/A __[.No", "page": 65, "level": 1}}, {"headings_1": {"content": "CNA No", "page": 65, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 N/A No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "[N/A __[.No", "page": 65, "level": 1}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No \nN/A No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "[N/A __[.No", "page": 65, "level": 1}}, [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "[N/A __[.No", "page": 65, "level": 1}}]], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014| N/A No", "metadata": {"headings": [{"headings_0": {"content": "\u2014| N/A No", "page": 65, "level": 2}}, {"headings_1": {"content": "\u2014 N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "\u2014| N/A No", "page": 65, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No \\| N/A I no", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "\u2014| N/A No", "page": 65, "level": 2}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|N/A No", "metadata": {"headings": [{"headings_0": {"content": "|N/A No", "page": 65, "level": 1}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No \\|", "metadata": {"headings": [{"headings_0": {"content": "|N/A No", "page": 65, "level": 1}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "|N/A No", "page": 65, "level": 1}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "| N/A No", "metadata": {"headings": [{"headings_0": {"content": "| N/A No", "page": 65, "level": 1}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No \\| N/A No", "metadata": {"headings": [{"headings_0": {"content": "| N/A No", "page": 65, "level": 1}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 N/A No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "| N/A No", "page": 65, "level": 1}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No 22 Kamuli DLG Nawanende Town Board No \n23 Kamuli DLG Mbulamuti Ward [No \nN/A No No \\|", "metadata": {"headings": [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "| N/A No", "page": 65, "level": 1}}, [{"headings_0": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "| N/A No", "page": 65, "level": 1}}]], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 65, "level": 3}}, {"headings_1": {"content": "\u2014 N/A No", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "24 \\| Kamuli DLG \\_\\_\\| Nakibungulya\\_ No \nN/A No \n25 Kamuli DLG Naluwoli No \nN/A No \n26 Kamuli DLG Nabwigulu No \nN/A No \\| 27 28 Kamuli DLG Nabirumba II No \nN/A No \nKamuli DLG Namunyingi No N/A No \n29 Kamuli DLG Nabulezi No \n\\| \n30 Kamuli DLG Namaira No \n31 Kamuli DLG Kasozi No \nN/A No \nN/A No \\_\\|", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 65, "level": 3}}, {"headings_1": {"content": "\u2014 N/A No", "page": 65, "level": 3}}, [{"headings_0": {"content": "N/A", "page": 65, "level": 3}}, {"headings_1": {"content": "\u2014 N/A No", "page": 65, "level": 3}}]], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "N/A", "page": 65, "level": 3}}], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "61 \n32 Kamuli DLG Nawangoma \n33 Kamuli DLG Budhatemwa \n34 Kamuli DLG \n35 Kamuli DLG \n36 Kamuli DLG \n37 Kamuli DLG \nBusejja Ward \n38 Kamuli DLG Busimba Ward No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "N/A", "page": 65, "level": 3}}, [{"headings_0": {"content": "N/A No", "page": 65, "level": 3}}, {"headings_1": {"content": "N/A", "page": 65, "level": 3}}]], "page": 65, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "39 Kamuli DLG Butende No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A No", "page": 65, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "40 Kamuli DLG Mission Ward No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "41 Kamuli DLG Mpakitoni No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "42 Kamuli DLG Nagamuli No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "43 Kamuli DLG Nagwenyi No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 3}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "44 Kamuli DLG Kitayunjwa No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "45 Kamuli DLG Namaganda No \nNo 46 Kamuli DLG Namisambya No \nNo 47 Kamuli DLG Nawango No \nN/A No 48 Kamuli DLG Nawansaso No \nN/A No 49 Kamuli DLG Bulogo No \nN/A No Kamuli DLG Bulange No N/A No Kamuli DLG Buluuya Ward No", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 66, "level": 2}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Kamuli DLG Bulyango Ward No \nN/A No Kamuli DLG Isingo No N/A No Kamuli DLG Kinu No N/A No 55 Kamuli DLG Bugondha No \nN/A No 56 Kamuli DLG Bupadhengo Urban Ward No \nN/A No 57 Kamuli DLG Bupadhengo No \nN/A No 58 Kamuli DLG Buteme No \nN/A No 59 Kamuli DLG East Ward - Kisozi T/C No \nN/A No 60 Kamuli DLG Izaniro No \nN/A No 61 Kamuli DLG Kakira No \nN/A No 62 Kamuli DLG Kakunyu No \nN/A No 63 Kamuli DLG Kiyunga No \nN/A No 64 Kamuli DLG Namaganda No \nN/A No 65 Kamuli DLG \nWest Ward - Kisozi T/C \nNo \n66 Kamuli DLG Lwanyama No \nN/A No \n62 \n67 Kamuli DLG Magogo u No \nN/A No EE 68 Kamuli DLG Matumu No N/A No Kamuli DLG Nankandulo No PNA No 70 Kamuli DLG Nawantumbi No \nN/A No 72 71 \\| Kamuli DLG Nawanyago \\| No \nN/A No Kamuli DLG Nawantumbi Urban Ward No", "metadata": {"headings": [{"headings_0": {"content": "N/A No", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}, [{"headings_0": {"content": "N/A No", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}], [{"headings_0": {"content": "N/A No", "page": 66, "level": 3}}, {"headings_1": {"content": "N/A", "page": 66, "level": 2}}]], "page": 66, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| N/A", "metadata": {"headings": [{"headings_0": {"content": "| N/A", "page": 67, "level": 2}}, {"headings_1": {"content": "N/A No", "page": 66, "level": 3}}], "page": 67, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "73\\_\\| Kamuli DLG Nawanyago East Ward No", "metadata": {"headings": [{"headings_0": {"content": "| N/A", "page": 67, "level": 2}}, {"headings_1": {"content": "N/A No", "page": 66, "level": 3}}], "page": 67, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], "page": 67, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "N/A No 74 Kamuli DLG Nawanyago West Ward \\| No \nN/A No 75 Kamuli DLG Lulyambuzi No \n76 Kamuli DLG \\_\\_\\| Luzinga No \nN/A tie N/A No zZ Kamuli DLG Wankole = No \nN/A No = Kamuli DLG Kyeeya No \nN/A No Kamuli DLG Makoka No N/A No Kamuli DLG Ndalike No N/A No \n63 \nAppendix 11: Licensing of PDM SACCOs \nVote Name Parish Name Name of SACCO \nSACCO \nIs the SACCO registered under Microfinance Institutions money lenders act 2016? (Yes/No \n0 \n6] KamuliDlG SCS BULUYA-MBULAMUTIPDMSACCOCINO\u2014 8] KamuliDLG \u2014SSSCSC\\*dCBUTTANNNST-BUTANSIPDMSACCOC\u2014C\u201c\u2018CUWNONS\u2014 9 Kamuli DLG \nKamuli DLG \nKamuli DLG \nNo \nSACCO Kamuli DLG \nNakibungulya \n26 Kamuli DLG abwigulu \nNAKIBUNGULYA-BUGULUMBYA PDM SACCO \nNo NABWIGULU-NABWIGULU PDM SACCO =a o \n64 \nS9 \n\\| ON ODIVS Wdd ODVANVMVN-OONSHaVdnd \nobusypedng 91d Ja! IInWe\\} LS \nODIVS WAd \nON I/L ODSVANVMYN-QUVM NVEUN OSNIHAVANd paeM ueqin obueypedng \n571d \\|nwey oO in \nolo OIIVS WAd VMANSMWVN-VHANODNE \n5 7a \u0131nwey LN\\} Ln\\} \nOIIVS WAd VMANSMWYN-NNDI \nHIA INWEY co; LN] ol OIIVS WAd VMANSMWVN-ODNISI \nI 97a 1d! nwey LN] \nODDVS WAd I/L VMANSMWVN-AUYM OSNYAINE \nON ODDVS wad D/L VMANSMWYN-QAVM VANNINE \nP\u0131em oBueAing \nHa IInwey N Ln \n4 \nLa] \n\u00a9 aN\\|Ol\\| La] O\\| \nSy] \noO co rer o OBUEMEN Bh] \nO O] Eee \n0\\| epueBeuen Ln] SES 0\\| \ntI] \n0O\\| Mm] SP \no\\| FINI ESP \u00a9", "metadata": {"headings": [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}, [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}], [{"headings_0": {"content": "\u2014 No", "page": 67, "level": 1}}, {"headings_1": {"content": "| N/A", "page": 67, "level": 2}}]], "page": 67, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "SPS", "metadata": {"headings": [{"headings_0": {"content": "SPS", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 No", "page": 67, "level": 1}}], "page": 69, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0\\| \nOO] \nO\\| 1d! OLD] MOP ODDVS Wd 9/L VMCNSMWYN-CavM VaWIsng \nP\u0131em equisng SINE COPMOPMOP O OIIVS Wad I/.L VMANSMWYN-QUVM VELaSNE \npiem effesng \nSid \\|nwey OLR] O\\| ODDWS Wad vaoTNe-vaoTNa \nSIC MULE \no\\| ODDWS Wad vaoTNE-NiMINE \n5 Ta IAW SLL] MOP oO\\| \n\u00b0 1d! NOP]", "metadata": {"headings": [{"headings_0": {"content": "SPS", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 No", "page": 67, "level": 1}}, [{"headings_0": {"content": "SPS", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 No", "page": 67, "level": 1}}], [{"headings_0": {"content": "SPS", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 No", "page": 67, "level": 1}}], [{"headings_0": {"content": "SPS", "page": 69, "level": 3}}, {"headings_1": {"content": "\u2014 No", "page": 67, "level": 1}}]], "page": 69, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "COPCOP", "metadata": {"headings": [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], "page": 69, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "oO \nCOP \noO\\} [Ose oO\\} nm \u00b0 \n\u00b0 6 N ON 0 N \nON ODIVS Wdd NINSIMAEVN-IT VaWNYIEVN \nIT Equindiqen \n97a Inwey \n58 Kamuli DLG Buteme 59 \nBUTEME-MAGOGO PDM SACCO \nNo \n60\\|KamuliDLG \u2014\u2014\u2014C\u2014\u201c\u2018\u201c\u2018;S\u2122SC\u2122CC\\*CSW'ZNTRO-KISOZIPDMSACCO.F\u2122\u2014\u2122\u2014C\u2018i\\*UNOS\u2122C\u2122C\u201c\u2018\u201c\u2018\\#N(NNNNNNNWNYCNWWCNCWWCNYNWNWNSCSCSds\u2014Ss=s\u201csidC Kamuli DLG \nKamuli DLG \nNAMAGANDA-KISOZI PDM SACCO \nKamuli DLG \nWEST WARD-KISOZI T/C PDM SACCO \n66 \\|KamuliDIG \n\\_\\_\\_\\_\\_\\_\\_\\|LWANYAMA-MAGOGO PDM SACCO \nMAGOGO-MAGOGO PDM SACCO \n\\_68 \\|KamuliDIG \\|Matumu MATUMuU-MaGOGoPDpmsacCOo no 69\\|KamuliDLG \\|NankanduloD2\\_\\_\\_\\_\\_\\_\\|MANKANDULO-MaGOGo PDcmsAacCO no \nNAWANYAGO-NAWANYAGO PDM SACCO PDM SACCO \nSACCO \nPDM SACCO \nLulyambuzi \nN \nKamuli DLG \nKYEEYA-NAMWENDWA PDM SACCO \noO Kamuli DLG \n80 Kamuli DLG Ndalike \nMAKOKA-NAMWENDWA PDM SACCO \nfo) NDALIKE-NAMWENDWA PDM SACCO \n66 \nAppendix 12: Wealth ranking of households", "metadata": {"headings": [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}, [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}], [{"headings_0": {"content": "COPCOP", "page": 69, "level": 1}}, {"headings_1": {"content": "SPS", "page": 69, "level": 3}}]], "page": 69, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "a re", "metadata": {"headings": [{"headings_0": {"content": "a re", "page": 71, "level": 2}}, {"headings_1": {"content": "COPCOP", "page": 69, "level": 1}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Name \nparish level? \nvillages carried out \ni\\|KamuliDlG BalawoliNorthernWard [No u Om 2\\|KamuliDLG [Kisaikye \u2014 . CR 3\\|KamuliDlG [Bugeywa INO \u0131.\u0131 CC 4\\|KamuliDlG [Bugulumbya \\| \u00f6 Cm Bugondha - (Mbulamut c) NOT ng] 6\\|KamulidlG [Buluya NO \u0131i\u0131 CC Kamuli DLG No N 8\\| KamuliDLG [Butansi SN pt 9 \\|KamuiDt [Buwoya NOCC~C\u2014CsCSCSSCSCSCSSCi\u00e9sSC'\\*~\u201c\u2018L)CN\u2019SN\\#NWW ug Kamuli DLG\\_\\| Bwiiza", "metadata": {"headings": [{"headings_0": {"content": "a re", "page": 71, "level": 2}}, {"headings_1": {"content": "COPCOP", "page": 69, "level": 1}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N]", "metadata": {"headings": [{"headings_0": {"content": "N]", "page": 71, "level": 4}}, {"headings_1": {"content": "a re", "page": 71, "level": 2}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[11 \\|KamuiDie [Kagumba \u2014 - Cu Kasambira Ward N] Kamuli DLG No I Kibuye", "metadata": {"headings": [{"headings_0": {"content": "N]", "page": 71, "level": 4}}, {"headings_1": {"content": "a re", "page": 71, "level": 2}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N]", "metadata": {"headings": [{"headings_0": {"content": "N]", "page": 71, "level": 2}}, {"headings_1": {"content": "N]", "page": 71, "level": 4}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Kamuli DLG No a Kamuli DLG\\_\\| Kawaga No N 17\\| KamuliDLG [Namasagai\\_ \u00c4n , IC", "metadata": {"headings": [{"headings_0": {"content": "N]", "page": 71, "level": 2}}, {"headings_1": {"content": "N]", "page": 71, "level": 4}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "18 |Kamui bon \u2014 ii Co", "metadata": {"headings": [{"headings_0": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}, {"headings_1": {"content": "N]", "page": 71, "level": 2}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "No \nN 20\\|KamuliDlG [Lugoloireward NO ir OOOO 21 Kamuli Kiyunga-(Mbulamutisc) u OT Nawanende Town Garda", "metadata": {"headings": [{"headings_0": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}, {"headings_1": {"content": "N]", "page": 71, "level": 2}}, [{"headings_0": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}, {"headings_1": {"content": "N]", "page": 71, "level": 2}}]], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "metadata": {"headings": [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "24\\| KamuliDLG [Nakibunguya \u0131 CC No \nI KamuliDLG \\|Nabwigulu \u2014 Tg 27 KamuliDLG [Nabirumba TNO ii CO\u2014\u2014 28\\| KamuliDLG [Namunyings \\| ; CT Kamuli DLG No I \n67 \n30 Kamuli DLG Namaira No J \n0 \n31\\|KamuliDLG \\|Kasozi \u2014i a 0 32 KamuliDLG \\|Nawangoma NO 0 33 KamuliDLG \\|Budhatemwa \\| 0 = JO \n35 z\\|z\\|z\\|Z2\\|2\\|2\\|=2\\|2\\|=2\\|2\\|2\\|=2\\|2\\|2\\|2\\|2\\|2\\|j2\\|=2\\|]=2\\|=2\\| Jo", "metadata": {"headings": [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}, [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}], [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}], [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}], [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}], [{"headings_0": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, {"headings_1": {"content": "18 |Kamui bon \u2014 ii Co", "page": 71, "level": 1}}]], "page": 71, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "LWlLWlWI]W a Io", "metadata": {"headings": [{"headings_0": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}, {"headings_1": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "INS \nIo \nJo \nIo \nFo Kamuli DLG \n[\\|O \nTA IO [DO", "metadata": {"headings": [{"headings_0": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}, {"headings_1": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}, [{"headings_0": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}, {"headings_1": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}], [{"headings_0": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}, {"headings_1": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}], [{"headings_0": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}, {"headings_1": {"content": "23| KamuliDLG Mbulamutiward \u2014 I CT", "page": 71, "level": 1}}]], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "HLALATATATATATATA Im 10", "metadata": {"headings": [{"headings_0": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}, {"headings_1": {"content": "LWlLWlWI]W a Io", "page": 72, "level": 1}}], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "NPDPOPAPWINM", "metadata": {"headings": [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "IO \nKamuli DLG [O \nIo Kamuli DLG 10 \nI0O \n0 \noe", "metadata": {"headings": [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}, [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}], [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}], [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}], [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}], [{"headings_0": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, {"headings_1": {"content": "HLALATATATATATATA Im 10", "page": 72, "level": 4}}]], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "[\u00a9", "metadata": {"headings": [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "9 \n50 \nIo \n51 \n10 \nI0O [DO I0O \n\u00b0 No \nzIz\\|z\\|z\\|=z [\u00a9 Io \nIO 60 \\|KamuiDi 7535 IO Kamuli DLG oO 2 oO \n68 \n63 Kamuli DLG Kiyunga No \n10 \n> Io \nz\\|z\\|z2\\|z2\\|2\\|=2\\|=2\\|=2\\|=2\\|=2\\|=2\\|2\\|2\\|2\\|2\\|>2\\| Io m oO 66 Kamuli DLG \nIO \nIO \n68] KamuliDLG 0\u20140\u2014D\u2014 Io \n69] KamuliDLG [Nankandulo Io \nIo m N \nIo S \n[\u00a9 N \n[\u00a9 \n[JO \n[\u00a9 > ]Ww \n[DO \n[UI N JO [S \nI0", "metadata": {"headings": [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}, [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", 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"NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}], [{"headings_0": {"content": "[\u00a9", "page": 72, "level": 1}}, {"headings_1": {"content": "NPDPOPAPWINM", "page": 72, "level": 4}}]], "page": 72, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "RIND", "metadata": {"headings": [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], "page": 73, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "10 \n80 Kamuli DLG oO 7 \n69 \nAppendix 13: Failure to select and implement prioritized /flagship Parish Name Name of SACCO \n1 Kamuli DLG Balawoli \nBALAWOLI NORTHERN-BALAWOLI T/C Northern Ward PDM SACCO \nprojects \nList of flagship Are the How \nHow How many projects per flagship many many of the SACCO projects enterprise of the farming consistent sare enterpr enterprise with the implemen \nises are s are from \n\u2014 \npriority ting farmin the commodities flagship g priority selected by projects enterpr commodity ises \npiggery and dairy \nKamuli DLG Yes", "metadata": {"headings": [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}, [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}], [{"headings_0": {"content": "RIND", "page": 73, "level": 3}}, {"headings_1": {"content": "[\u00a9", "page": 72, "level": 1}}]], "page": 73, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "pe", "metadata": {"headings": [{"headings_0": {"content": "pe", "page": 74, "level": 1}}, {"headings_1": {"content": "RIND", "page": 73, "level": 3}}], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[gen (Mbulamuti", "metadata": {"headings": [{"headings_0": {"content": "pe", "page": 74, "level": 1}}, {"headings_1": {"content": "RIND", "page": 73, "level": 3}}], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "eee fee eT", "metadata": {"headings": [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Sc \n6 KamuliDLG Buluya BULUYA-MBULAMUTIPDMSACCO piggeryanddairy \\|ves 3) +23/. 13/6 \n8 Kamuli Butansi PDPMSACCO piggeryanddairy \\|ves ++\u2018\\| aif 35 9 Kamuli Buwoya BUWOYA-BUGULUMBYA piggeryanddairy \\|Yes 5 al 5 \nKAGUMBA-KAGUMBA PDM SACCO \nWard \nSACCO \n\\|\\_14 KamuliDLG \\|Kibuye PDPMSACCO\\_ piggeryanddaiy \\|ves\\_\u2014\u2014 21 6! el 7] i5\\|KamuliDLG Kiige KIIGE-KAGUMBAPDMSACCO piggeryanddaivy \\| == 4 \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}, [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}], [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}], [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}], [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}], [{"headings_0": {"content": "eee fee eT", "page": 74, "level": 1}}, {"headings_1": {"content": "pe", "page": 74, "level": 1}}]], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "metadata": {"headings": [{"headings_0": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, {"headings_1": {"content": "eee fee eT", "page": 74, "level": 1}}], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "NAIBOWA-BUTANSI PDM SACCO \n[piggeryanddairy [Yes Ss Sf 9 \n70 \n19 Kamuli DLG Nabirumba 1 NABIRUMBA 1-NABWIGULU PDM SACCO piggery and dai Yes \n9 Papers fig Ward Pa SACCO \nLe HE BR BE", "metadata": {"headings": [{"headings_0": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, {"headings_1": {"content": "eee fee eT", "page": 74, "level": 1}}, [{"headings_0": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, {"headings_1": {"content": "eee fee eT", "page": 74, "level": 1}}], [{"headings_0": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, {"headings_1": {"content": "eee fee eT", "page": 74, "level": 1}}], [{"headings_0": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, {"headings_1": {"content": "eee fee eT", "page": 74, "level": 1}}]], "page": 74, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Mbulamuti", "metadata": {"headings": [{"headings_0": {"content": "(Mbulamuti", "page": 75, "level": 3}}, {"headings_1": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Sc \nTown Board \nBUGULUMBYA PDM SACCO ee Ward Te PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "(Mbulamuti", "page": 75, "level": 3}}, {"headings_1": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}, [{"headings_0": {"content": "(Mbulamuti", "page": 75, "level": 3}}, {"headings_1": {"content": "17 Kamuli Namasagali___ NAMASAGALI-NAMASAGALI piggeryanddairy |ves 2/1. |", "page": 74, "level": 1}}]], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Ca", "metadata": {"headings": [{"headings_0": {"content": "Ca", "page": 75, "level": 2}}, {"headings_1": {"content": "(Mbulamuti", "page": 75, "level": 3}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "SACCO \nYes I el Bl a Yes \nYes PC ol sel al Yes \n\\|\\_30 Kamuli Namaira NAMAIRA-BALAWOLIPDMSACCO\\_\\_ piggeryanddairy \\|ves 3] 8. 37] Yes I sl Hs] a Yes I el el al", "metadata": {"headings": [{"headings_0": {"content": "Ca", "page": 75, "level": 2}}, {"headings_1": {"content": "(Mbulamuti", "page": 75, "level": 3}}, [{"headings_0": {"content": "Ca", "page": 75, "level": 2}}, {"headings_1": {"content": "(Mbulamuti", "page": 75, "level": 3}}]], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "metadata": {"headings": [{"headings_0": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Ca", "page": 75, "level": 2}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "BUKUTU-BULOPA PDM SACCO Kamuli DLG \nSACCO \nSACCO \nYes I el el al Yes \nYes I sl sa] a 1", "metadata": {"headings": [{"headings_0": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Ca", "page": 75, "level": 2}}, [{"headings_0": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Ca", "page": 75, "level": 2}}], [{"headings_0": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Ca", "page": 75, "level": 2}}], [{"headings_0": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Ca", "page": 75, "level": 2}}]], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "metadata": {"headings": [{"headings_0": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}, {"headings_1": {"content": "Kamuli DLG Budhatemwa BUDHATEMWA-KITAYUNJWA anddairy [Yes | 6! \u00abil 3]", "page": 75, "level": 1}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "metadata": {"headings": [{"headings_0": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, {"headings_1": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Yes \n71 \n44 Kamuli DLG Kitayunjwa KITAYUNJWA-KITAYUNJWA PDM SACCO Digge Yes \n8 8 2. 45 Kamuli Namaganda\\_\\_\\| NAMAGANDA-KITAYUNJWA piggeryanddairy [Yes 2] Sif a ee fpsereven [re Ta SACCO \n\\|\\_47 Kamuli Nawango NAWANGO-KITAYUNJWA piggeryanddairy = 21 Sf a \nSACCO \nWard PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, {"headings_1": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}, [{"headings_0": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, {"headings_1": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}], [{"headings_0": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, {"headings_1": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}], [{"headings_0": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, {"headings_1": {"content": "|_39 Kamuli Butende BUTENDE-KITAYUNJWA piggeryanddainy ve | | 3]", "page": 75, "level": 1}}]], "page": 75, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "metadata": {"headings": [{"headings_0": {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "page": 76, "level": 2}}, {"headings_1": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Urban Ward \nNAWANYAGO T/C PDM SACCO \nGE BEE EG ER", "metadata": {"headings": [{"headings_0": {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "page": 76, "level": 2}}, {"headings_1": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}, [{"headings_0": {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "page": 76, "level": 2}}, {"headings_1": {"content": "|_41 Kamuli Mpakitoni MPAKITONI-BULOPA piggeryanddairy |ves | a |", "page": 75, "level": 3}}]], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|__58 Kamuli Buteme PPMSACCO_ piggeryanddaiy |ves 2] sl 8] 3]", "metadata": {"headings": [{"headings_0": {"content": "|__58 Kamuli Buteme PPMSACCO_ piggeryanddaiy |ves 2] sl 8] 3]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "page": 76, "level": 2}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Kisozi T/C 60 Kamuli DLG", "metadata": {"headings": [{"headings_0": {"content": "|__58 Kamuli Buteme PPMSACCO_ piggeryanddaiy |ves 2] sl 8] 3]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_54 Kamuli |Kinu_____ PDMSACCO piggeryanddaiy |ves 2] a]", "page": 76, "level": 2}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "|_61 KamuliDLG Kakira_ PDPMSACO piggeryanddaiy |ves 2) +", "metadata": {"headings": [{"headings_0": {"content": "|_61 KamuliDLG Kakira_ PDPMSACO piggeryanddaiy |ves 2) +", "page": 76, "level": 1}}, {"headings_1": {"content": "|__58 Kamuli Buteme PPMSACCO_ piggeryanddaiy |ves 2] sl 8] 3]", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3]", "metadata": {"headings": [{"headings_0": {"content": "3]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_61 KamuliDLG Kakira_ PDPMSACO piggeryanddaiy |ves 2) +", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Yes 2] el Kl 3] \ner Tee nommen [ame De al Kisozi T/C", "metadata": {"headings": [{"headings_0": {"content": "3]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_61 KamuliDLG Kakira_ PDPMSACO piggeryanddaiy |ves 2) +", "page": 76, "level": 1}}, [{"headings_0": {"content": "3]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_61 KamuliDLG Kakira_ PDPMSACO piggeryanddaiy |ves 2) +", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "66 Kamuli Lwanyama___| LWANYAMA-MAGOGO PDMSACCO__|piggeryanddairy [Yes 2] 553]", "metadata": {"headings": [{"headings_0": {"content": "66 Kamuli Lwanyama___| LWANYAMA-MAGOGO PDMSACCO__|piggeryanddairy [Yes 2] 553]", "page": 76, "level": 2}}, {"headings_1": {"content": "3]", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "|_67 Kamuli Magogo_ PDMSACCO_ piggeryanddairy [Yes 21 #29f of 4i", "metadata": {"headings": [{"headings_0": {"content": "|_67 Kamuli Magogo_ PDMSACCO_ piggeryanddairy [Yes 21 #29f of 4i", "page": 76, "level": 1}}, {"headings_1": {"content": "66 Kamuli Lwanyama___| LWANYAMA-MAGOGO PDMSACCO__|piggeryanddairy [Yes 2] 553]", "page": 76, "level": 2}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "metadata": {"headings": [{"headings_0": {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "page": 76, "level": 1}}, {"headings_1": {"content": "|_67 Kamuli Magogo_ PDMSACCO_ piggeryanddairy [Yes 21 #29f of 4i", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "21 el el a", "metadata": {"headings": [{"headings_0": {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "page": 76, "level": 1}}, {"headings_1": {"content": "|_67 Kamuli Magogo_ PDMSACCO_ piggeryanddairy [Yes 21 #29f of 4i", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "69 Kamuli Nankandulo NANKANDULO-MAGOGO piggeryanddairy |ves 2: nal Hm]", "metadata": {"headings": [{"headings_0": {"content": "69 Kamuli Nankandulo NANKANDULO-MAGOGO piggeryanddairy |ves 2: nal Hm]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "page": 76, "level": 1}}], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "heading"}}, {"content": "NAWANTUMBI-NAWANYAGO PDM SACCO \n72", "metadata": {"headings": [{"headings_0": {"content": "69 Kamuli Nankandulo NANKANDULO-MAGOGO piggeryanddairy |ves 2: nal Hm]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "page": 76, "level": 1}}, [{"headings_0": {"content": "69 Kamuli Nankandulo NANKANDULO-MAGOGO piggeryanddairy |ves 2: nal Hm]", "page": 76, "level": 1}}, {"headings_1": {"content": "|_68 Kamuli Matumu PDMSACCO_ and Yes", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kamuli District Local Governmnent Report Of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kamwenge District Local Government Report of The Auditor General 2023.chunks.json b/reports/Chunks/Kamwenge District Local Government Report of The Auditor General 2023.chunks.json deleted file mode 100644 index 7a77748269b4f290ab4559b354782068ce5b3965..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kamwenge District Local Government Report of The Auditor General 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAMWENGE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "OR] GINAL", "metadata": {"headings": [{"headings_0": {"content": "OR] GINAL", "page": 1, "level": 6}}], "page": 1, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], "page": 1, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nTable Of COMtent.........cceecssesssessesssessecssecsvsssecsssssssssessuessuusssuesasesuesnesracsavessvessasassesssessesasesseesseareesesavenses ii PN RS SRST 1 iii srs secant enacts romans monessnscarnsuanoeasiascgeau \ncay asses eeemanieveieiewaneanon Benne ES di 5 127451.) VE 1 KEY AUDIT MATTERS. .......:csssssssssssssssesssessesucsssasscsucssssssssussusssusevessussussavssusansessasancatsaresavssteatessuesessecaveass 1 1.0 IMPLEMENTATION OF THE APPROVED BUDGET \ni ...0......csccccscssecsssssseesesssessecseesvessessessessessvens 2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \n9 aaa \nList of Acronyms \nAcronym . \u201cMeaning \nDLG \nDistrict Local Government \nGoU \\| Government of Uganda HCMS Human Capital \n\\_ Management System = IT \\| Information and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \n\u2014 Integrated Personnel \nand Payroll system", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}, [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR] GINAL", "page": 1, "level": 6}}]], "page": 1, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions \\| LGFAM \n\\| Local Government Financial and Accounting Manual, 2007 Local Government Financial and Accounting Manual, 2007 LGFAR \nLGPPDA \nLocal Government Public Procurement and Disposal Authority \\| \nLLG \nLower Local Governments \n'LR Local Revenue \nMDAs Ministries, Departments and Agencies \\| MoES \n\\| Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}]], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development \\| MoGLSD- \nMinistry of Gender, Labour and Social Development MoLG Ministry of Local Government \n\\| \nNAA \\| National Audit Act\u201c \nNTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Office of the Auditor General \nPBS Program Budgeting System \n\\| PCA \n\\| Payroll Consults Africa \nPDMS Payroll Deduction Management System ' PDU \n\\| Procurement & Disposal Unit \nPFMA Public Finance Management Act \n\\| \nPFMR Public Finance Management Regulations \\| \nPPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}, [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], [{"headings_0": {"content": "OAG", "page": 3, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \\| \nTSA Treasury Single Account TSSA \nTreasury Sub Single Account UBA \nUganda Banker\u2019s Association \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAMWENGE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "OAG", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 4, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kamwenge 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 Kamwenge District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}]], "page": 4, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the TESBA 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. \nactivities and out-puts the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kamwenge District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the district had a budget of UGX.68,429,661,312 out of which UGX.59,577,560,595 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}]], "page": 4, "document_name": "Kamwenge 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": "OPINION", "page": 4, "level": 3}}], "page": 5, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Details Budget \\| Warrants % funding UGX \nUGX \n1 Recurrent (Wage) 24,141,056,514 23,005,688,841 \n2 Recurrent (Non-wage) 11,037,082,663 9 \n3 Development 33,251,522,135 \nTotal", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 3}}], "page": 5, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "68,429,661,312", "metadata": {"headings": [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.59,577,560,565 I reviewed the utilisation of warrants worth UGX. 44,777,629,432 (75%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \n1 Wage expenditure 21,749,130,260 21,749,130,260 37 \\| 2 PDM expenditure audited \n62,035,114 21,811,165,374 37 Development Response to Al Displacement Impacts Project 2,386,484,903 24,197,650,277 (DRDIP) \n4 Education grant - Formerly SFG \n5 Microscale irrigation projects \n6 USMID-AF \n1,289,804,179 25,487,454456 \\| 43 938,416,503 26,425,870,959 44 14,636,954,835 41,062,825,794 69 7 UGIFT (Infrastructure) 2,043,780,647 43,106,606,441 72 8 Water development grant (Piped \n74 water, and Rural water and 812,975,591 43,919,582,032 Sanitation grant) \nNo Observation \\| Recommend ation \n1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local revenue of The Accounting UGX. 546,261,526 however; by the end of the year, only UGX. 495,261,526 had Officer should been collected representing 91% performance. The summary is in the table below ensure that all and the details are in appendix 1. \nthe budgeted revenue \nis No Source Approved Actual Variance adequately budget Collections collected by \\| Tax Revenues 320,609, 320,609,819 0 sensitising the Non-Tax 225,651,707 174,651,707 51,000,000 Public on Revenues payment of Total 546,261,526 495,261,526 51,000,000 t&xes. \nThe DLG under collected revenue from business license, Administrative fees and ne a licences which led to non-implementation of planned activities. Refer to Appendix \nInisty\u2019 Of L Oca 1. \nGovernment, Ministry of Overall, the DLG under collected local revenue which denied the entity resources for er \nand implementation of the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}, [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "68,429,661,312", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "left:", "metadata": {"headings": [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], "page": 6, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "t \nthe No Out-put \nActivity \nPurpose of the un- Budget Amount Impasse implemented between the activities \nDistrict and its \\* Compliance a a neighbouring ee and hate ar . ei Kitagwenda inspections & \n10,000,000 district regarding n orcemen \u2018 support service delivery the ownership Services \nsupervision a claims of 2 Daily DURA Lime Records management of Proper archives \nmines and the Management District central management 1.000.000 Tr attendant registry. \nroyalties. \n3 \nOSR data To increase \nData Management collection, transparency & \nand Dissemination Analysis & resource mobilisation 40,000,000 \ndissemination strategy \nAs a result, the District could not finance activities financed through local revenue, such as; council and finance and administration expenses. \nThe Accounting Officer explained that the under collection of Local revenue totalling to UGX.51,000,000 was as a result outbreak of foot and mouth disease prompting closure of livestock markets from February to June 2023. In addition, our other major revenue source which is the royalties from DURA lime stone was not remitted to the District Local Government by Ministry of Energy and Mineral Resources during the FY 2022/2023. \nHowever, the activities which had been planned could not be fully implemented and have been rolled over to the current Financial year 2023/24", "metadata": {"headings": [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}, [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}], [{"headings_0": {"content": "left:", "page": 6, "level": 4}}, {"headings_1": {"content": "68,429,661,312", "page": 5, "level": 2}}]], "page": 6, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommend", "metadata": {"headings": [{"headings_0": {"content": "Recommend", "page": 7, "level": 2}}, {"headings_1": {"content": "left:", "page": 6, "level": 4}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Observation \n\u2014 year to keep momentum of Water Management \n\\| Development onen 1,603,461,427 1,052,584,427 \npe ongoing projects Integrated Transport \nServices 16,302,748,169 16,097,334,932 mu", "metadata": {"headings": [{"headings_0": {"content": "Recommend", "page": 7, "level": 2}}, {"headings_1": {"content": "left:", "page": 6, "level": 4}}, [{"headings_0": {"content": "Recommend", "page": 7, "level": 2}}, {"headings_1": {"content": "left:", "page": 6, "level": 4}}], [{"headings_0": {"content": "Recommend", "page": 7, "level": 2}}, {"headings_1": {"content": "left:", "page": 6, "level": 4}}]], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "eer Development", "metadata": {"headings": [{"headings_0": {"content": "eer Development", "page": 7, "level": 3}}, {"headings_1": {"content": "Recommend", "page": 7, "level": 2}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "same", "metadata": {"headings": [{"headings_0": {"content": "same", "page": 7, "level": 3}}, {"headings_1": {"content": "eer Development", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "28,864,820,480 aa 27,621,102,820 =", "metadata": {"headings": [{"headings_0": {"content": "same", "page": 7, "level": 3}}, {"headings_1": {"content": "eer Development", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "nase", "metadata": {"headings": [{"headings_0": {"content": "nase", "page": 7, "level": 3}}, {"headings_1": {"content": "same", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ee] And Mindset Change soso] 20,811,000 \nTransformation mau we 20,811,000", "metadata": {"headings": [{"headings_0": {"content": "nase", "page": 7, "level": 3}}, {"headings_1": {"content": "same", "page": 7, "level": 3}}, [{"headings_0": {"content": "nase", "page": 7, "level": 3}}, {"headings_1": {"content": "same", "page": 7, "level": 3}}]], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "en Securi", "metadata": {"headings": [{"headings_0": {"content": "en Securi", "page": 7, "level": 3}}, {"headings_1": {"content": "nase", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "oma 2,573,670,305", "metadata": {"headings": [{"headings_0": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}, {"headings_1": {"content": "en Securi", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "wu", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 7, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1. Integrated Mechanized URF 28,670,000", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 11, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nFunctionality) \nAt the time of Works \nThe roadworks \nTransport maintenanc \nX x inspection on complete was undertaken 8 ae \u201e2 12 October with few \nInfrastruct of13.6Km \ne \na and completed ure And Road of \nat \n2023 the road snags that by the District Services Kahunge- \n3 works were need to be \nusing District Nkarakara- \n\\} \\| complete. The addressed. equipment\u2019s Rukunyu. road is ig == \nHowever Cee motorable and : [ Pee see by kad was RRS \\#5 cy =\") the community \naffected on ! \nI however, some some spots by ; \n~.\\| sections like the \nheavy rains and \u201c4 one in picture 2 \nflash floods \u00ab\\| have been which were affected by observed during \u201c1 \n4 storm water \ninspection. \nand \nneed \nurgent Resources have attention before \nhear: earmarked it deteriorates \nin the \u2018current further, budget to address the damages by rain on particular \nservice delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nSN Focus Area Key Observation \nImplication \n", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}, [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}]], "page": 11, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Water \ne Construction of 11 boreholes was e Delayed completion of the water Development \ncomplete and rehabilitation of 20 \nsupply system crippled service delivery grant \nboreholes was complete and to the intended beneficiaries. construction of the water supply \nsystem was still ongoing.", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Education \ne There defects noted at e This can affect the longevity of the Development \nKanyegaramire P/S with cracks on \nGrant \nthe walls and supplied desks were \nwearing away due to poor quality \ntimber used.", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Classroom block and furniture thus denying the intended beneficiaries the education services expected. \n3 Microscale \nAll the beneficiaries who had co e This negatively affects success of the irrigation \nfunded received their equipment \nhowever funds for the program were \nnot fully absorbed due to low uptake \ndue to failure by interested farmers \nto co-fund for the equipment. \nproject as funds are swept back to the UCF due to failure by farmers to co- fund and thus crippling service delivery.", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}, [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}]], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. UGIFT \nConstruction of Bihanga Seed School e Education service delivery to the was completed awaiting for beneficiaries have been delayed handover.\n5. DRDIP \nConstruction of Ntenungi HC III was still ongoing at the time of inspection.\n6. USMID additional \nConstruction of the play ground, funding \nMarket shed and taxi park at Nkoma Katalyeba Town Council were still ongoing and have gone passed their completion date of 17th December 2023.", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nHealth service delivery to the beneficiaries have been delayed \nService delivery to the refugee host community and the refugees has been delayed as the users of these infrastructure have not been able to have them completed to put them to use. \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial \nresulting in un-utilized warrants of UGX. 1,256,558,581 representing utilization Ministry of Finance, of 95% as summarized in the table below and detailed in Appendix 4; \nPlanning and Economic Development should Suppleme Revised Payments Unspent always release ved ntary Budget UGX. Balance supplementary funds Budg UGX. Bn UGX. Bn \nBn UGX. timely (the first Quarter et \nBn \nof the financial year) to UGX. facilitate implementation of planned activities.", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}, [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}], [{"headings_0": {"content": "wu", "page": 7, "level": 3}}, {"headings_1": {"content": "oma 2,573,670,305", "page": 7, "level": 3}}]], "page": 12, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fe", "metadata": {"headings": [{"headings_0": {"content": "Fe", "page": 13, "level": 3}}, {"headings_1": {"content": "wu", "page": 7, "level": 3}}], "page": 13, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "24.14 23.01 21.75 \nFrom the analysis, I noted that there was an under absorption of UGX. 1,256,558,581.", "metadata": {"headings": [{"headings_0": {"content": "Fe", "page": 13, "level": 3}}, {"headings_1": {"content": "wu", "page": 7, "level": 3}}, [{"headings_0": {"content": "Fe", "page": 13, "level": 3}}, {"headings_1": {"content": "wu", "page": 7, "level": 3}}]], "page": 13, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 1}}, {"headings_1": {"content": "Fe", "page": 13, "level": 3}}], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 1}}, {"headings_1": {"content": "Fe", "page": 13, "level": 3}}], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant 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. \nKamwenge District received UGX. 812,975,591(100%), of the budgeted funds of UGX. 812,975,591 in the financial year 2022/23. Out of the UGX. 812,975,591 received, the District spent UGX. 812,975,591 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}]], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 14, "level": 2}}, {"headings_1": {"content": "(DWSSCG)", "page": 14, "level": 1}}], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 14, "level": 2}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 Rural Water and Construction of boreholes 12 \n11 Sanitation Sub- Rehabilitation of boreholes 20 \nGrant Construction of VIP latrine 1 \n1 \nAll funds received under the grant were fully absorbed. o \ne All budgeted projects were provided for in the approved five-year developed", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 14, "level": 2}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}, [{"headings_0": {"content": "uantity", "page": 14, "level": 2}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "uantity", "page": 14, "level": 2}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}]], "page": 14, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "o All projects planned were eligible. \nAppraisal of all planned projects was carried out. eo \no Projects were distributed fairly \n3.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}, [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}]], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3.1.2.1 Special Consideration of Seed Schools and Health Centers \nSec 5.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines (2022/2023) requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that 03 out 04 (75%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. As detailed below and further in Appendix 14. \nS/N UGIFT Project \nWater source place Community \nAudit Conclusion and status and \naccessibility to \nwater status \n01 Kabambiro HC III \nIn place and functional Kabambiro SC \nWater source provided \n02 Kabingo HC III \nIn place and functional Bihanga SC \n\\| Water source provided \\| 03 Bwizi Seed School Not in place", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}, [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "uantity", "page": 14, "level": 2}}]], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Bwizi SC", "metadata": {"headings": [{"headings_0": {"content": "Bwizi SC", "page": 15, "level": 3}}, {"headings_1": {"content": "plan.", "page": 15, "level": 1}}], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Water Source not", "metadata": {"headings": [{"headings_0": {"content": "Bwizi SC", "page": 15, "level": 3}}, {"headings_1": {"content": "plan.", "page": 15, "level": 1}}], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 15, "level": 2}}, {"headings_1": {"content": "Bwizi SC", "page": 15, "level": 3}}], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "04 Bihanga Seed School In place and functional Bihanga SC \nWater source provided \\| \nAs a result, 01 UGIFT project had water constraints and the surrounding communities didn\u2019t get to benefit from water sources that were supposed to accompany the", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 15, "level": 2}}, {"headings_1": {"content": "Bwizi SC", "page": 15, "level": 3}}, [{"headings_0": {"content": "provided", "page": 15, "level": 2}}, {"headings_1": {"content": "Bwizi SC", "page": 15, "level": 3}}], [{"headings_0": {"content": "provided", "page": 15, "level": 2}}, {"headings_1": {"content": "Bwizi SC", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 15, "level": 2}}, {"headings_1": {"content": "provided", "page": 15, "level": 2}}], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The accounting officer explained that considering that only one project of Bwizi Seed Secondary School in Bwizi Sub County which qualifies to benefit lies in a water stressed area with limited technology options. Surveys around the area failed to find any ground water potential for drilling deep wells. An approved design to serve the entire Sub County using Mpanga river will prioritize Bwizi Seed School. \noe All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \noe All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 15, "level": 2}}, {"headings_1": {"content": "provided", "page": 15, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 15, "level": 2}}, {"headings_1": {"content": "provided", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 2}}, {"headings_1": {"content": "projects.", "page": 15, "level": 2}}], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless e \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \n139 (18%) of the existing water sources were tested contrary to the standard e \nrequirement of 20%, while 11 (100%) of the new sources were tested contrary to the required standard of 100%. Furthermore, the water tests revealed that water in 4% of the existing water sources were not suitable for human consumption. This is shown in the table below \nN Category Number Percentage Number \\| Percentage Percentage Percentage of required to tested actually untested of tested water be tested tested water sources (a) (b) (a-b) sources suitable for human consumption. 1 Existing 785 20% 139 18% 2% 785", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 2}}, {"headings_1": {"content": "projects.", "page": 15, "level": 2}}, [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 2}}, {"headings_1": {"content": "projects.", "page": 15, "level": 2}}], [{"headings_0": {"content": "500litres/hour.", "page": 16, "level": 2}}, {"headings_1": {"content": "projects.", "page": 15, "level": 2}}]], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "rojects", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 16, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 2}}], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2 New 11 100% 11 100% 0% 11 rojects \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that during the financial year, they were able to test 150 water sources according to the annual report. Working with communities, water safety plans are made for each of the non-compliant sources to avoid consumption of contaminated water. The percentage reported is acceptable we are trying to attain 100% through continuous Water Quality Testing.", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 16, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 2}}, [{"headings_0": {"content": "rojects", "page": 16, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 2}}], [{"headings_0": {"content": "rojects", "page": 16, "level": 2}}, {"headings_1": {"content": "500litres/hour.", "page": 16, "level": 2}}]], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the required percentage of existing water \nRecommendation \nThe Accounting Officer should ensure that water user committees for water sources are in place and are functional. \n3.2 Implementation Of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program \nThe 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. \nKamwenge District received 100% of the budgeted UGX. 1,751,318,045 to implement the programme. The following activities were undertaken; \nSN Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 2}}, {"headings_1": {"content": "rojects", "page": 16, "level": 2}}]], "page": 16, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "quantit", "metadata": {"headings": [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], "page": 17, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "uanti 1 Construction of Bihanga Seed School \n1 1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas where management had commendable performance; oe All the implemented projects were budgeted for. \no All the released funds were absorbed. \ne The planned project was fully implemented \nAll UgIFT facilities are being used by the intended beneficiaries. \no \n3.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n3.2.2.1 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\"\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government.", "metadata": {"headings": [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}, [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}], [{"headings_0": {"content": "quantit", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 2}}]], "page": 17, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}], "page": 18, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the process of acquiring the land title and ensure that it\u2019s on file. \n3.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 1,289,804,179 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.3.1 Positive observations \nT noted the following areas were management had commendable performance; \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "quantit", "page": 17, "level": 2}}]], "page": 18, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 18, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Mitigation measures for projects/programs with related environmental and social e \nimpacts was undertaken for all projects \nAll projects were incorporated into the LG plans and budget. \ne \ne All received funds of UGX. 1,289,804,179 under the education development grant were absorbed. \no Funds were spent on eligible activities. \n3.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.3.2.1 Inspection for service delivery under the Education Development Grant \nI sampled three (3) projects with a total expenditure of UGX.0.416Bn to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was noted; \nbroken.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1:5", "metadata": {"headings": [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}], "page": 19, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Photo showing state \\| \n\u201aof Kanyegaramire \n\\| P/S on 11-Sept-23 \\| \n3.4 \nDevelopment Response To Displacement Impacts Project (Drdi Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime Minister, effective July 2017. The project provides development and direct income support to the poor and vulnerable within refugee hosting districts, to improve access to basic social services, expand economic opportunities and enhance environmental management. \nKamwenge District received UGX. 2,386,881,984(30%), of the budgeted UGX. 8,000,000,000 budgeted for the financial year 2022/23. Out of the UGX. 2,386,881,984 received, the District spent UGX. 2,386,881,984 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented ualnig the grant. \nSN Project Component Planned Actual Variance oz quantity \u2014 \n1 Social and Economic Services Infrastructure 3 3 \n0 2 Sustainable Environmental Management 12 12 0", "metadata": {"headings": [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}, [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}], [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}], [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}], [{"headings_0": {"content": "1:5", "page": 19, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[3 Livelihoods Program", "metadata": {"headings": [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], "page": 19, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 4 0 \nI designed audit procedures to assess whether the utilization of DRDIP funds was done in accordance with the grant guidelines. \nThe following were my observations; \n3.4.1 Positive observations \nI noted the following areas were management had commendable performance; \no All funds meant for onward disbursement to subprojects were transferred as received. \n2019 provides that the disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. \nI reviewed the budget performance of Kamwenge District and noted the following; \nOut of approved allocation of UGX.8Bn for the FY 2022/23, only UGX.2.387Bn (30%) was received leading to a shortfall of UGX.5.6Bn. All the total receipts, only UGX.2.387Bn (100%) was disbursed to the sub projects. as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}, [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}], [{"headings_0": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, {"headings_1": {"content": "1:5", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below,", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 20, "level": 1}}, {"headings_1": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}], "page": 20, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Purpose Budgeted Released amount Variance Expenditure amount UGX by OPM UGX releases \n1 Social and 3,922,380,000 \nEconomic \nServices \nInfrastructure 1,838,424,717 2,083,955,283 1,838,424,717 2 Sustainable 2,039,637,600 \nEnvironmental \nManagement 401,578,267 1,638,059,333 401,578,267 3 Livelihoods 1,867,742,400 \nProgram 74,000,000 1,793,742,400 74,000,000 4 DRDIP 170,240,000 \nfi. Operations 72,879,000 97,361,000 a Total 8,000,000,000 2,386,881,984 5,613,118,016 2,386,881,984 \nDue to the underfunding, the district was unable to implement; \n\u00a9 92 livelihood support subprojects \n8 environmental subprojects that had been approved and submitted to OPM. e \nThe Accounting Officer stated that DRDIP is closing by December 31, 2023, there is no opportunity of receiving more sub-project funds. Even the requests made to OPM /DRDIP in September 2022 and March 2023 were not honoured due to limited funds. However, he has written to OPM about the concerned.", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 20, "level": 1}}, {"headings_1": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}, [{"headings_0": {"content": "below,", "page": 20, "level": 1}}, {"headings_1": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}], [{"headings_0": {"content": "below,", "page": 20, "level": 1}}, {"headings_1": {"content": "[3 Livelihoods Program", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}], "page": 20, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with OPM to have all budgeted funds released. \n3.4.2.2 Implementation of project activities \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I noted the following; \ne All the 03 Infrastructure subprojects worth UGX. 1,838,424,717 were fully \n(Heifer Project International). However, clearance has been obtained from DRDIP/OPM and Subproject activities are now ongoing. \nRecommendation \nThe Accounting Officer should ensure the remaining ongoing projects are fully", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "below,", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3.5 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kamwenge District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKamwenge District received 100% of the budgeted funds of UGX. 1,074,077,184 to implement the following activities. \nSN Category Activity Planned Actual quantit quantity Capital Development (micro Installation of irrigation 43 36 scale irrigation equipment equipment \n2 Complementary services Training of farmers \\| 15 15 Setting up demo farms \\| 0 0 \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": "implemented.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}, [{"headings_0": {"content": "implemented.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}]], "page": 21, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 1}}], "page": 21, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations; 3.5.1 Positive observations \nI noted the following areas where management had commendable performance; All the budgeted funds of UGX. 1,074,077,184 were received and absorbed. oc \no Allocation of program expenditure complied with the allocation criteria stipulated in the grant guidelines. \no Funds were spent on eligible activities. \no All co-payment funds were spent on micro scale irrigation program activities. \nwith the selection criteria for lowest \no \n3.5.2.1 Budget performance \nI reviewed the budget performance for the Micro irrigation Grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The District received 100% of the budgeted UGX. 1,074,077,184 for the financial oe \nyear under review. Out of the funds received UGX. 669,897,207 (62%) was spent on capital developments while UGX. 268,519,296 (25%) on complementary activities. \noe Out of the total program receipts of UGX. 1,074,077,184, UGX. 938,416,503 (87%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 135,660,681 (13%). Details are in the table below; \n\u2014 Revised Warrants/ Total \\_ % budget Release expenditur absorption e (as per \npayment \n[BCC D=(B-C)\\_\\| (D/B)\\*100 8 \n6 Quarter Three PC \\|", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}, [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "following;", "page": 22, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "CO", "metadata": {"headings": [{"headings_0": {"content": "CO", "page": 22, "level": 1}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| 1,074,077,184 1,074,077,184\\| 938,416,503 135,660,68 87 \no I undertook inspection on the 14\u00b0\" September 2023 to ascertain the extent of service delivery and noted that the District had installed all the planned 41 irrigation equipment. Details of installed projects are in Appendix 15 \nunder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer attributed the low absorption rate high co-funding requirements on the part of farmers which affected uptake of microscale irrigation technologies, thus leaving some unutilized funds on the part of government contribution", "metadata": {"headings": [{"headings_0": {"content": "CO", "page": 22, "level": 1}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}, [{"headings_0": {"content": "CO", "page": 22, "level": 1}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "CO", "page": 22, "level": 1}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}], [{"headings_0": {"content": "CO", "page": 22, "level": 1}}, {"headings_1": {"content": "following;", "page": 22, "level": 1}}]], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure wide spread awareness is created for all farmers to them to for the \nKamwenge District received 100% of the budgeted UGX. 15,983,102,988 to the implement the following key activities; \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Activity \nPlanned Actual quantity quantity 1 Construction of Playground at Nkoma-Katalyeba \n1 1 \n2 construction of market shed and taxi park at Nkoma - Katalyeba T.C \n1 1 \n3 Construction of resouce centre at Nkoma - Katalyeba Town Council \n1 1 \n4 Construction of Market Shed at Nkoma Sub county \n1 1 \n5 Construction of resource centre at Nkoma Sub-county \n1 1 \n6 Construction of 3 gravel roads 19.6KMs (Bwitankanja-Nsonosa 1 \n1 Road(5.6Kms), Burambira-Mikamba-Bwitankanja road(6.7kms), Mutwe- \nKyamwera Road (7.4Kms) \\_ \nI developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. \nI made the following observations; \n3.6.1 Positive observations \nI noted the following areas where management had commendable performance; \noo All implemented activities were all planned for. \nEntity complied with the minimum access conditions for the grant \nAll the running projects have Environmental and social Management Plans \n080 \noo All budgeted funds were fully received \nAll procurements adhered to the PPDA guidelines as guided by the program Operational Manual. \nContract management teams were in place for all USMID projects. \no \nMonitoring and Investment Inventory Reports to MLHUD were submitted and all oe \nMonitoring and Evaluation recommendations were implemented. \n3.6.1.1Areas of improvement \nI noted the following areas where the District needs improvement; \n3.6.2 Planning and Budget performance \nThe Accounting Officer attributed the under absorption to late release of funds i.e. as supplementary towards the end of the Financial year. The District was able to clear Interim Payment Certificates for the ongoing projects and UGX. 1,346,146,154 was swept back but was later re-voted and utilized.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 2}}, {"headings_1": {"content": "CO", "page": 22, "level": 1}}]], "page": 22, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should always ensure that budgeted funds are used to complete the activities they were meant to be used for. And MoFPED should always release the budgeted funds timely to enable the entities implement budgeted activities, \n3.6.3 Implementation of projects \nParagraph 7.3.2 of the POM requires Program funds to be used to finance investments stipulated in the work plans submitted to MLHUD. \nI reviewed the contract management files and observed the following irregularities: Delays in project implementation. \nI noted that six (6) projects delayed beyond their completion dates. It was noted that contracts implementation is behind schedule with extensions averaging to 120 days as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 2}}]], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 2}}], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Start date End date Extension Extension period Construction of Playground at 17/11/2022 17/06/2023 17/10/2023 120 days", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 2}}], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Nkoma-Katalyeba", "metadata": {"headings": [{"headings_0": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, {"headings_1": {"content": "Project", "page": 24, "level": 3}}], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "construction of market shed 17/10/2022 17/06/2023 17/11/2023 150 days and taxi park at Nkoma \n- \nKatalyeba T.C \nConstruction of resouce 17/10/2022 17/06/2023 17/10/2023 120 days centre at Nkoma - Katalyeba \nTown Council \nConstruction of Market Shed 17/10/2022 17/06/2023 17/10/2023 120 days at Nkoma Sub county \nConstruction of resource 17/10/2022 17/06/2023 17/10/2023 120 days centre at Nkoma Sub-county \nConstruction of 3 gravel 17/10/2022 17/06/2023 17/10/2023 120 days roads 19.6KMs (Bwitankanja- \nNsonosa Road(5.6Kms), \nBurambira-Mikamba- \nBwitankanja road(6.7kms), \nMutwe-Kyamwera Road \n3.6.4 Inspection for service delivery projects implemented in 2022/23 \nI sampled three (3) projects with a total expenditure of UGX. 7,289.852,485 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nThe following was observed; \nSN Sub project/Sub Details of findings Pictorial Evidence Recommendation(s) \\| groups (Time, Quality, \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, {"headings_1": {"content": "Project", "page": 24, "level": 3}}, [{"headings_0": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, {"headings_1": {"content": "Project", "page": 24, "level": 3}}], [{"headings_0": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, {"headings_1": {"content": "Project", "page": 24, "level": 3}}], [{"headings_0": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, {"headings_1": {"content": "Project", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}], "page": 25, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 Construction of The project was \nThe Accounting Officer Playground at Nkoma- delayed as it was \nshould ensure that Katalyeba supposed to be works on the concluded by 17\" \nplayground are October, 2023 but completed. Contract constructions were \nstill ongoing \namount: \nUGX.3,146,245,894 \\| \\| \n\\| Photo showing \\| \n\\| state of Nkoma \n2 Construction of market The project was shed and taxi park at delayed as it was Nkoma - Katalyeba T.C supposed to be concluded by 17th November, 2023 but Contract \nconstructions were still ongoing \namount:", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 25, "level": 2}}, {"headings_1": {"content": "Nkoma-Katalyeba", "page": 24, "level": 2}}]], "page": 25, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.3,206,994,761", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], "page": 25, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2 Construction of resource The project was centre at Nkoma - delayed as it was Katalyeba Town Council supposed to be \n\\| Katalyeba Play \\| \n\\| ground \\| = The Accounting Officer should ensure that works on the Market shed and taxi park are completed. \nThe Accounting Officer should ensure that works on the Resource Contract concluded by 17th centre are completed. amount: October, 2023 but \nUGX.936,611,830 constructions were still \nongoing \n4.0 OTHER ENTITY SPECIFIC FINDINGS 4.1 MANAGEMENT OF RUKUNYU HOSPITAL 4.1.1 \nManagement of Essential Medicines and Health Supplies in Health Facilities \na. Delayed delivery of drugs \nExamination of stores records for the financial year under review revealed that there were delays in delivery of medicines and sundries to the hospital by National Medical Stores. fable below refers. \n[ Cycle Date ordered 1\u00b0 Order deadline \\| Delivery \\| Delivery date Delay (days) deadline \nXB 13/9/2022 22/9/2022 31/10/2022 20/12/2022 50 \n1 11/7/2022 27/7/2022 + 2/9/2022 13/9/2022 11 3 30/10/2022 18/11/2022 22/12/2022 25/2/2023 33 4 6/1/2023 16/1/2023 22/2/2023 25/4/2023 63 5 9/3/2023 14/3/2023 \\| 20/4/2023 7/7/2023 76 6 5/4/2023 10/5/2023 \\| 16/6/2023 \\| 7/7/2023 20 \nLong lead-time affects the effective delivery of health care services to the patients due to the shortages it creates. \nThe Accounting Officer explained that NMS deliveries have been inconsistent due to late release of funds that are received yet they are expected to deliver every two months. They have since started delivering on quarterly basis.", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}, [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}], [{"headings_0": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 2}}]], "page": 25, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "UGX.3,206,994,761", "page": 25, "level": 2}}], "page": 26, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should continue engaging the Ministry of Health to ensure that the medical equipment is repaired and put to the intended purposes and obsolete equipment is", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "replaced.", "metadata": {"headings": [{"headings_0": {"content": "replaced.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4.1.3.3 Idle Medical Equipment \nI observed that District Hospital had an X-ray machine that was in a working condition but was not being put to use. \nFailure to make use of available equipment denied the community proper health service delivery and may render the x-ray machine obsolete over time. \nThe Accounting Officers attributed idle equipment to lack of Atomic Council inspection and certification before its services are rolled out to the public. \nAll the necessary payments have been made and the atomic council is expected to visit the unit", "metadata": {"headings": [{"headings_0": {"content": "replaced.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}, [{"headings_0": {"content": "replaced.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "replaced.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], [{"headings_0": {"content": "replaced.", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "replaced.", "page": 28, "level": 2}}], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the relevant Authorities to ensure that the Atomic Council expedites the process of inspection and certification so that the public can start benefiting from the machine. \n4.1.4 \nDelayed completion of works by UPDF Engineering brigade \nIn a circular from the PSST dated 17 November,2021 to the Permanent Secretaries (Ministry of Health and Ministry of Education) requested Accounting Officers to handover projects financed by government of Uganda to the National Enterprise Corporation and Uganda People\u2019s Defence Forces Engineering Brigade, by 26\" November 2021 to facilitate implementation. \nPursuant to the above, Kamwenge District Local Government signed an implementation agreement with Ministry of defence and Veteran Affairs (MODVA) on 29\" May, 2023 for construction works for a Twin staff house and access levelling and paving Rukunyu General Hospital, 4 stance lined VIP latrine at Rukunyu General Hospital and a twin staff house at Nkongoro HC II in Kamwenge District. \noe According to Article 8.0 of the Implementation agreement, the project should be completed by 29\" November 2023, however the project was behind schedule with the contract period having roughly two (02) months to elapse and indicators show that these works will not be complete by the end of the 06 months\u2019 period as shown in the pictures below and the UPDF Engineering Brigade had abandoned", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "replaced.", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "replaced.", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "replaced.", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "replaced.", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "site;", "metadata": {"headings": [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "es \nVe \nExcavation of foundation level of the twin Excavation of foundation level of the Bi house ongoing \ntwin staff house ongoing \n= \n\\} \nBIST, \nExcavation of 8-VIP latrine ongoing \nExcavation of 8-VIP Jatrine ongoing \\_ Delayed completion of this project will cripple service delivery in the district. \nThe brigade is undertaking the works so far they are at slab level. We transferred all UGX.368,000,000 and we have reminded them of the six months\u2019 completion period. \nRecommendation \nThe Accounting Officer should engage M ODVA to have the project works expedited to have it completed in time so that it can s erve the people it is intended to serve. \n4.1.5 Physical Inspection of the Hospital Buildings \nI observed that the Hospital lacked an effective asset management plan as some of its premises were dilapidated and needed repairs. Refer to the pictures below; \nStatus of the structures at the hospital was noted below; \\| \n\\| \neee \n\\| \nzt \nSs \n\\| \n\\| \nBroken on windows of the Broken on windows of the \nIt is true some structures at the hospital are in a dilapidated state and this is attributed to insufficient budgets to fund all the maintenance needs of the Hospital at one go. However, the Maternal Child Health Department is in plan for renovation this financial year and procurement process is in final stages. \nA comprehensive assessment of the Hospital is being carried out by the works department to ascertain the level of dilapidation and the associated budget needs.", "metadata": {"headings": [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "site;", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}], "page": 30, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should have in place an asset management plan and always budget for repairs. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kamwenge DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether \nconsidered 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": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "site;", "page": 29, "level": 1}}]], "page": 30, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "inaugurated.", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 33, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 33, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}], "page": 34, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties and Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the District\u2019s budget and work plans to enable alignment of PDM activities for proper implementation. \n5.3:1:2 Late Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nRecommendation \nI informed the Accounting Officer that the matter should be brought to the attention of MoFPED. \n5.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}]], "page": 34, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 2}}, {"headings_1": {"content": "inaugurated.", "page": 33, "level": 1}}]], "page": 35, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}], "page": 35, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "o The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e \ninternal control systems. \no The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on \ne Parish priorities and action implementation manual. plans for the FY 2022/2023 \nHowever, the priorities were \nnot prepared in the \nprescribed format showing \ncategory, name of priorities, \nquantity, location and \nexpected date of \nimplementation. \ne Only 9 PDCs out of 10", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}, [{"headings_0": {"content": "(DCDO).", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 2}}]], "page": 35, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "prepared", "metadata": {"headings": [{"headings_0": {"content": "prepared", "page": 36, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 35, "level": 1}}], "page": 36, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "quarterly performance reports. \nAccounting Officer explained that this was due to limited funds as these funds for running PDC activities were available in only 3 quarters. \nGeneral \n\u00b0 09 SACCOs held their first general The accounting officer", "metadata": {"headings": [{"headings_0": {"content": "prepared", "page": 36, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 35, "level": 1}}, [{"headings_0": {"content": "prepared", "page": 36, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 35, "level": 1}}], [{"headings_0": {"content": "prepared", "page": 36, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Meetings", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], "page": 36, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "by meeting more than 1 month after should ensure that going PDM SACCOs their registration. \nforward the registration and opening of bank oe by the time of the first general accounts is done before meeting,06 PDM SACCOs had the receipt of funds. already received funds \nAccounting Officer explained that \nthis was due to pressure from \ngovernment to have SACCOs in \nplace and having their bank \naccounts for them to receive the \n: \nPDM funds which could not be \nachieved in a short time hence the \n\\_ \nflouting of procedures. \nSACCO \u00b010 PDM SACCOs with fully The Accounting Officer Board \nconstituted Boards did not hold should ensure the regular Board meetings. \nconstituted SACCO boards are functional and hold The accounting officer explained regular meetings. \nthat regular board meetings could \nnot be held due to inadequate \nfunds. \ntherefore plan to have the sub committees constituted and functional. \nFailure to have a functioning Board Sub-Committees may lead to mismanagement of the SACCOs funds due to the lack of appropriate oversight. \n5.5 Review of Training Implementation Activities \nParagraph 27 of PDM A LG Guide for Supporting HH & EGs in Accessing Loans - \nunder PRF Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM Local \u2014 \nGovernment Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}, [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}]], "page": 36, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "e After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \no The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \ne The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; SN Nature of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}, [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}], [{"headings_0": {"content": "Meetings", "page": 36, "level": 2}}, {"headings_1": {"content": "prepared", "page": 36, "level": 2}}]], "page": 37, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}], "page": 37, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}], "page": 37, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Training of Local \u00b0 Training of local experts was not The Accounting Experts carried out. Officer should ensure", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}], "page": 37, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "that The accounting officer explained that this continuous training was due to lack of funds to carry out the of local experts is training carried out.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}], "page": 37, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}, [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Meetings", "page": 36, "level": 2}}]], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 2}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Licensing of PDM All the 10 SACCOs were not licensed to I \nadvise the SACCOs Under the take on the business of lending under Accounting Officer is Microfinance \nMicrofinance Institutions money lenders advised to ensure that Institutions Money act as detailed in Appendix 6 \nSACCOs are licensed Lenders Act \nas stipulated by the As a result, enforcement of recovery of Microfinance \nPRF from beneficiaries by the PDM Institutions money SACCOs may be legally challenged lenders act, 2016 leading to loss of funds. \nThe accounting officer responded that \nthe Uganda Micro Finance Regulatory \nAuthority is the one mandated to issue \nlicenses for SACCOs. \nSigning of PRF e UGX. 1,000,000,000 was transferred I informed the", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 2}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 38, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 2}}], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "to 10 SACCOs before signing PRF accounting officer that", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 38, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 2}}], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Agreements.", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "financing agreement as detailed in\\| I would bring the Appendix 7 \nanomaly to the \n5.5.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM A Local Government Guide for Supporting - \nHouseholds & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}, [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}], [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}], [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}]], "page": 38, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}, [{"headings_0": {"content": "Agreements.", "page": 38, "level": 2}}, {"headings_1": {"content": "Financing", "page": 38, "level": 2}}]], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 38, "level": 2}}], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 38, "level": 2}}, [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 38, "level": 2}}]], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of 10 sampled parishes did not carry The \nAccounting", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 38, "level": 2}}], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Households", "metadata": {"headings": [{"headings_0": {"content": "Households", "page": 39, "level": 3}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "out wealth ranking during Officer should ensure \nhousehold poverty levels in order to facilitate harmonized wealth ranking. However, UBOS has not yet disseminated the findings and also the president guided that communities\u2019 carryout the assessment of beneficiaries since the results by the UBOS system were flawed.", "metadata": {"headings": [{"headings_0": {"content": "Households", "page": 39, "level": 3}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}, [{"headings_0": {"content": "Households", "page": 39, "level": 3}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Selection and\\|e10 sampled parishes selected The Accounting Implementation of flagship projects that were Officer should ensure Prioritized/Flagship inconsistent with the LG selected each parish selects Projects priority commodities. flagship projects that 025 out of 47 farmer are consistent with enterprise/households the LG selected implemented projects that are priority commodities. not from the priority commodity \nlist. Details are in Appendix 9", "metadata": {"headings": [{"headings_0": {"content": "Households", "page": 39, "level": 3}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Failure to select and implement prioritized projects may undermine achievement of the pillar", "metadata": {"headings": [{"headings_0": {"content": "Households", "page": 39, "level": 3}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 40, "level": 1}}, {"headings_1": {"content": "Households", "page": 39, "level": 3}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The accounting officer explained that this was caused by contradicting guidelines on enterprise selection which were issued by Ministry of Local Government, Ministry of Gender and Ministry of Agriculture all these uidelines weren't harmonised.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 40, "level": 1}}, {"headings_1": {"content": "Households", "page": 39, "level": 3}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Loan Application \u00a912 beneficiaries in 6 Parishes The Accounting and", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 40, "level": 1}}, {"headings_1": {"content": "Households", "page": 39, "level": 3}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Approval who accessed loans before 5\" Officer should ensure", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 40, "level": 1}}, {"headings_1": {"content": "Households", "page": 39, "level": 3}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Process", "metadata": {"headings": [{"headings_0": {"content": "Process", "page": 40, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 40, "level": 1}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "June 2023 were not selected that PRF guidelines through the PDMIS. \nare followed while \u00b08 beneficiaries in 4 Parishes who administering", "metadata": {"headings": [{"headings_0": {"content": "Process", "page": 40, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 40, "level": 1}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "accessed loans after 5\u201d June revolving fund. \nguidelines that would change from time to time and but now PDM secretariat issued current guidelines which are being used for loan application and approval Sole process by the Parish members.", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}, [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Insurance", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], "page": 41, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "020 PRF beneficiaries out 20 who The PDM secretariat for Farming carried out farming enterprises in should sensitize Enterprises \n10 PDM SACCOs did not obtain farmers about the agricultural insurance policies benefits of having an from UAIS. \ninsurance cover and Lack of recourse in form of also have an active insurance will expose the farming service provider for enterprises to the adverse effects insurance. \nof climate change and may result \ninto failure to recover the loan \nfunds. \nThe accounting officer explained that they are aware of the insurance requirements but the insurance Agencies are not on the\u2019 ground to sensitize the farmers about the. procedure and requirements in order to be insured.", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}, [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5. Operation of the Paragraph 3.0 of the Users Handbook \\| I informed the SACCO", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], "page": 41, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Bank for the PRF Under PDM Pillar 3 - Accounting officer that Accounts \nFinancial Inclusion October 2022 I would bring the provides that each Parish shall have a anomaly to the PDM SACCO and a PRF designated attention of PDM bank account for that PDM SACCO, in secretariat to aid better a branch of a supervised financial planning in future. institution that is convenient for the \nmembers of the PDM SACCO. \nI noted that; \no By the time of the first general \nmeeting, 06 PDM SACCOs had \nalready received funds contrary to \ncapital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the following; \noe 2 beneficiaries in 2 PDM SACCOs had implemented different projects \noe 3 beneficiaries in 3 PDM SACCOs had non-existent projects. \nDetails are in Appendix 11 \nImplementing different projects and also not implementing the funded projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that this was due to inadequate monitoring and supervision to ensure compliance with the guidelines. \nRecommendation \nThe Accounting Officer should intensify monitoring and supervision to ensure that PDM loan funds are used for the implementation of approved projects.", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}, [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}], [{"headings_0": {"content": "the", "page": 40, "level": 3}}, {"headings_1": {"content": "Process", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIGIN Ar, Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGIN Ar, Copy", "page": 42, "level": 3}}, {"headings_1": {"content": "the", "page": 40, "level": 3}}], "page": 42, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "John F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "ORIGIN Ar, Copy", "page": 42, "level": 3}}, {"headings_1": {"content": "the", "page": 40, "level": 3}}], "page": 42, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201eei", "metadata": {"headings": [{"headings_0": {"content": "\u201eei", "page": 42, "level": 2}}, {"headings_1": {"content": "ORIGIN Ar, Copy", "page": 42, "level": 3}}], "page": 42, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "\u201eei", "page": 42, "level": 2}}, {"headings_1": {"content": "ORIGIN Ar, Copy", "page": 42, "level": 3}}, [{"headings_0": {"content": "\u201eei", "page": 42, "level": 2}}, {"headings_1": {"content": "ORIGIN Ar, Copy", "page": 42, "level": 3}}]], "page": 42, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "\u201eei", "page": 42, "level": 2}}], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "\u201eei", "page": 42, "level": 2}}], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "MEER. Source", "metadata": {"headings": [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Approved budget Actual Collections Variance \n\\| \nSER \n2 = \u2014 Tax Revenues \n1 Local Services Tax 40,609,819 110,199,447 2 Land fees \n3 Business Licenses 100,000,00 18,362,660 4 Other tax revenues 180,000,000 192,047,712 Non-Tax Revenues \n\u2014\u2014 \u2014 u \nse \n-69,589,628 0 \n81,637,394 -12,047,712 \n5 Other Property income 7,540,000 7,540,000 6 Dividends 0 7 Rent 51,000,000 146,569,582 -95,569,582 8 Other property income (disposal of assets) \n0 9 Sale of goods and services", "metadata": {"headings": [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}, [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], [{"headings_0": {"content": "MEER. Source", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "FETT", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "10 Administrative fees and licenses 174,651,707 20,542,125 \n154,109,582 14 \nCourt fines and Penalties \n12 Other fines and Penalties \n13 Miscellaneous Revenue \nTotal Revenue 546,261,526 495,261,526 51,000,000 \nAppendix 2: Out-puts without appropriate indicators and targets \nNo. Programme Budget Output Budget Output Out-put budget Activities \nAudit comment on \nAudit comment on targets an ee \\|\\_indications \\| 222 ng 1 01-AGRO- \n010017 Machinery acquisition \nAgricultural Supplies and Indicators for the Targets for the activity not INDUSTRIALIZATI and maintenance Services 3 irrigation equipment determined \nnot \n\\| \nON 0.885 stated \n\\| \nMonitoring and Supervision Indicators for Monitoring Targets for the activity not of capital work \nand supervision not determined. Number of stated. \nTrainings and frequency of 0.189 monitoring not determined MAO Zac ee] \n40", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}, [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}]], "page": 43, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 3: Implementation of planned outputs \nAppendix 3 (a): Fully implemented out-puts \nNo ee Program Sub-program PIAP-out \nBudget \nTotal Out-put Total No Number of fully Out-put expenditure activities in implemented UGX \u2018000\u201d the out-put activities \n1 \n1205010802- Basic Requirements and 320003-Assets and Facilities 1,144,180 10 \n09 12-HUMAN CAPITAL 01-Education,Sports Minimum standards met by schools \nManagement \nDEVELOPMENT and skills and training institutions 320003-Assets and Facilities 5,615 1 1 Management \n2 06- Natural 1203010513- Service Delivery \nResources, \n03-Water Resources Standards disseminated and 000006-Planning and budgeting \nEnvironment, Climate Management implemented. services \nChange, Land and \nWater \n3 09-Integrated 02 Pepulation, . Health, 09020401- Capacity of existing \nm \nand transport infrastructure and services 000063-Quality Assurance \nTransport \nSafety \nincreased. \\|. Systems \nInfrastructure \nManagement \nlee \n24,000 1 1 788,976 5 5 \nAppendix 3 (b): Partially Implemented out-puts No. Program Sub-program PIAP-Outs \nTotal 1,962,771 17 \\| \nBudget Out-put Total Out-put Total No Number of No of partially No of activities expenditure activities fully implemented that were not UGX \u2018000\u201d in the implemented activities implemented output activities \nOt 01-AGRO- 03-Storage, Agro- a he 2 ABE AB 203 \u2019 4 7 0 \\| 010013-Support to \nINDUSTRIALIZA processing and Value \nexatil HR agro-processing & TION addition acnuired q value addition \n02 1205010802- Basic 1,751,318,045 3 2 1 0 12-HUMAN 2 Rene ; Requirements and a... \n7 \nCAPITAL \n4 Minimum standards DEVELOPMENT \nmet by schools and \ntraining institutions \n03 \n09020401- Capacity of \\| 13,515,644,015 10 8 2 0 09-Integrated 03-Transport existing transport gpgn17- \nInfrastructure \nTransport Infrastructure and infrastructure and \nInfrastructure Services Development services increased. rievalanment p and \nManagement \nL \\| \\| 17,653,446,963 at 0] 18 \n14 \n41 \nA endix 4: Utilization of the Wage Budget \n[ SN Department Name Approved Budget UGX. Supplementary Revised Budget UGX. Warrants UGX. \nPayments noe an an \\| UGX. \n1 Administration 1,170,371,486 - = 1,170,371,486 1,170,371,486 1,130,543,999 30, 827,487 \\|", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}, [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}]], "page": 44, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Community based services 188,823,000 - 188,823,000 188,823,000 178,778,919 10,044,081\n3. Education 10,019,449,489 1,945,289,891 11,964,739,380 11,386,307,623 11,199,641,583 186,666,040\n4. \\| Finance 218,215,000 - 218,215,000 218,214,999 202,599,641 15,615,358 Health 7,223,444,296 723,094,352 7,946,538,648 7,752,644,296 6,936,651,752 815,992,544\n5. Internal audit 26,040,000 - 26,040,000 26,040,000 24,300,668 1,739,332\n6. Natural resources 260,000,000 = 145,800,000 405,800,000 405,800,000 305,212,268 100,587,732\n7. Planning unit 43,476,000 = 43,476,000 43,476,000 43,476,000 \n-\n8. Production 1,078,964,437 517,241,563 a 1,233,164,437 1,156,365,610 \\| 76,798,827\n9. Statutory bodies 180,000,000 - 180,000,000 180,000,000 179,561,019 438,981 \\|\n10. Trade, industry and local", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "I \ndevelopment 80,808,000 - 80,808,000 80,808,000 72,372,614 8,435,386", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "12. Water 82,000,000 - 82,000,000 82,000,000 81,898,201 101,799\n13. Works 238,039,000 - 238,039,000 238,039,000 237,727,986 311,014 Total 20,809,630,708 3,331,425,806 24,141,056,514 23,005,688,841 21,749,130,260 1,256,558,581", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Appendix 5: Review of the Implementation of the Grant activities \nSN\u201d \\| Water Budgeted Released Amount Planned Planned End Expected Audit Functionality Existence Management \\| Projects/facility amount amount Spent Start Date Date status as per observation \nof user explanation \\| (UGX (UGX BOQs and committee \\| Millions) Millions) (UGX latest (Existence \n\\| Millions) payment and \n\\| certificate completion", "metadata": {"headings": [{"headings_0": {"content": "FETT", "page": 43, "level": 1}}, {"headings_1": {"content": "MEER. Source", "page": 43, "level": 4}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "I.", "metadata": {"headings": [{"headings_0": {"content": "I.", "page": 45, "level": 3}}, {"headings_1": {"content": "FETT", "page": 43, "level": 1}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "status)", "metadata": {"headings": [{"headings_0": {"content": "status)", "page": 45, "level": 1}}, {"headings_1": {"content": "I.", "page": 45, "level": 3}}], "page": 45, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "metadata": {"headings": [{"headings_0": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}, {"headings_1": {"content": "status)", "page": 45, "level": 1}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "en No \n0 \nWealth ranking not carried out", "metadata": {"headings": [{"headings_0": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}, {"headings_1": {"content": "status)", "page": 45, "level": 1}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Kamwenge DLG Kamwenge", "metadata": {"headings": [{"headings_0": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}, {"headings_1": {"content": "status)", "page": 45, "level": 1}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| \\| Wealth ranking not carried out", "metadata": {"headings": [{"headings_0": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}, {"headings_1": {"content": "status)", "page": 45, "level": 1}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Kamwenge DLG Kebisingo No", "metadata": {"headings": [{"headings_0": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}, {"headings_1": {"content": "status)", "page": 45, "level": 1}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "| see 002020200000", "metadata": {"headings": [{"headings_0": {"content": "| see 002020200000", "page": 47, "level": 3}}, {"headings_1": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Wealth ranking not carried out", "metadata": {"headings": [{"headings_0": {"content": "| see 002020200000", "page": 47, "level": 3}}, {"headings_1": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. \\| Kamwenge DLG Rukunyu \n\\| Wealth ranking not carried out\n5. Kamwenge DLG Businge er \n220202020000 Wealth ranking not carried out\n6. \\| Kamwenge DLG Nkongoro", "metadata": {"headings": [{"headings_0": {"content": "| see 002020200000", "page": 47, "level": 3}}, {"headings_1": {"content": "1. | Kamwenge DIG | Kitonzi en Sr u", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "In 17", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "222020200000 Wealth ranking not carried out \\|", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "7. Kamwenge DLG \\| Nyamashegwa Yes \nWealth ranking partially carried out\n8. Kamwenge DLG Rwengoro 000303 \\| \nWealth ranking carried out\n9. Kamwenge DLG Karo Karungi\n10. \\| Kamwenge DLG \\| Businge Ward", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "2 \nWealth ranking carried out 3 10 Wealth ranking not carried out \n44 \nAppendix 9: Selection and Implementation of Prioritized /Flagshi Projects \nSN Vote Name Parish Name of List of flagship Are the flagship How many Number of How many of How many of \n\\| Name SACCO projects per projects enterprises are PDM the the farming SACCO \nconsistent with implementing enterprises enterprises enterprises are the priority flagship \nare farming from the priority \\| \ncommodities projects \nselected by the \nenterprises commodity list \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}, [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}]], "page": 47, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. \\| Kamwenge Kitonzi Kitonzi- Beans, Banana, No", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "BEE = = = : \n\\| DLG \\_Kamwenge Coffee \n\\| \n\\| 2. Kamwenge Kamwenge Kamwenge- Diary, Banana, : \\| \\\\ : N \n\\| DLG Kamwenge Coffee \n\\| \n\\| 3. \\| Kamwenge \\| Kebisingo Kebisingo- Banana, Coffee, No", "metadata": {"headings": [{"headings_0": {"content": "In 17", "page": 47, "level": 3}}, {"headings_1": {"content": "| see 002020200000", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| \u0131 DLG", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 DLG", "page": 48, "level": 3}}, {"headings_1": {"content": "In 17", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "c es os N \\| Kabambiro Maize, goat \n\\| rearing, poultry \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 DLG", "page": 48, "level": 3}}, {"headings_1": {"content": "In 17", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Kamwenge Rukunyu Rukunyu- Sweet potatoes, \nw DLG Rukunyu Banana, Coffee, \nDiary, Maize, \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 DLG", "page": 48, "level": 3}}, {"headings_1": {"content": "In 17", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| \u0131 DLG", "page": 48, "level": 3}}, {"headings_1": {"content": "In 17", "page": 47, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "poultry", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5. \\| Kamwenge \\| Businge Businge- Coffee, diary, \nw \\| \\| \nDLG \\| Kamwenge Banana, piggery, \npoultry, maize, \na goat rearing.", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Kamwenge \\| Nkongoro Nkongoro- Coffee, Maize, goat DLG Kamwenge rearing, Banana, \\| \\| Piggery, poultry.", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| 7. \\| Kamwenge Nyamasheg \\| Nyamashegw Coffee, Goat No \\| \\| DLG wa a- Kabambiro rearing, Piggery,", "metadata": {"headings": [{"headings_0": {"content": "poultry", "page": 48, "level": 2}}, {"headings_1": {"content": "| \u0131 DLG", "page": 48, "level": 3}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Maize, Banana.", "metadata": {"headings": [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \nNm \nA Br a N \n45 \n3 Kamwenge Rwengoro Rwengoro- Coffee, piggery, DLG Rukunyu poultry \n", "metadata": {"headings": [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}, [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}]], "page": 48, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9. Kamwenge Karo Karokarungi- Coffee, Beef, DLG Karungi Kabuga Banana, Beans", "metadata": {"headings": [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], "page": 49, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| \n\\| 10. Kamwenge Businge Businge- Banana, Coffee, DLG Ward Kabuga Diary, Beef, Maize. \n46 \nAppendix 10: Loan Application and Approval Process \nS Vote Parish Name of Name of PRF Was the Date loan Loan Were the loan Were they Remarks N Name Name SACCO beneficiary beneficiary was Amount beneficiaries vetted by a", "metadata": {"headings": [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}, [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}], [{"headings_0": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, {"headings_1": {"content": "poultry", "page": 48, "level": 2}}]], "page": 49, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 50, "level": 1}}, {"headings_1": {"content": "| Maize, Banana.", "page": 48, "level": 1}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "from the obtained selected village meeting \\| \napproved \nthrough the convened by \n\\| \n\\| PDM PDMIS the enterprise enterprise \ngroups \n5 Kamwenge \\| Kitonzi Kitonzi- Komuhangi Dativa DIG \nKamwenge \n\\|\\_\\_\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 50, "level": 1}}, {"headings_1": {"content": "| Maize, Banana.", "page": 48, "level": 1}}, [{"headings_0": {"content": "| |", "page": 50, "level": 1}}, {"headings_1": {"content": "| Maize, Banana.", "page": 48, "level": 1}}]], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Kamwenge Kamweng Kamwenge- \\|\\_\\_\\| DLG e Kamwenge\n3. Kamwenge \\| Kebisingo Kebisingo- DLG \\| Kabambiro\n4. Kamwenge Rukunyu Rukunyu-", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 50, "level": 1}}, {"headings_1": {"content": "| Maize, Banana.", "page": 48, "level": 1}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "|__|", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 50, "level": 2}}, {"headings_1": {"content": "| |", "page": 50, "level": 1}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| DLG Rukunyu \\| 5. \\| Kamwenge Businge \\| Businge- \n21/6/2023 1,000,000 No Yes \nYes \nYes \nYes 30/6/2023 1,000,000 Na Neg \\| \nYes", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 50, "level": 2}}, {"headings_1": {"content": "| |", "page": 50, "level": 1}}, [{"headings_0": {"content": "|__|", "page": 50, "level": 2}}, {"headings_1": {"content": "| |", "page": 50, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 50, "level": 2}}, {"headings_1": {"content": "| |", "page": 50, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 50, "level": 2}}, {"headings_1": {"content": "| |", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "6. Kamwenge Nkongoro Nkongoro- Yes \nYes be DLE \nKamwenge", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nBolingoYoweri \\|Yss 12/10/2022 1,000,000 DD \\| = \n\\_\\| \n\\| 7. \\| Kamwenge Nyamasheg Nyamashegwa- \n\\| OIG [wa Kabambiro \nYes \n\\|", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}, [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}]], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "8. Kamwenge Rwengoro Rwengoro- George \u2014\u2014\u2014 2192022 1000.00 \\_\\_\\_\\_e \\| \n\\| DLG Rukunyu Yes \n\\| \\|9. Karakarungl- \nKamwenge Karo", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Twinomuhangi Yes [372023 11.000.000 [no [yes \\| \u0131 \nDLG Karungi Kabuga Tusingwire Moses", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. Kamwenge Businge- \nYes ee DLG Ward Kabuga Yes 4/7/2023 Yes \\|", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "47 \nAppendix 11: Utilization of PRF at Household Level \nSN. Vote Name \\| Parish Nameof NameofPRF Loan Loan Project Status of the project Remark Name SACCO beneficiary Amount as Amount as funded \nper SACCO per \nrecords household \nevidence", "metadata": {"headings": [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}, [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}], [{"headings_0": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}, {"headings_1": {"content": "|__|", "page": 50, "level": 2}}]], "page": 50, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201aprovided", "metadata": {"headings": [{"headings_0": {"content": "\u201aprovided", "page": 51, "level": 1}}, {"headings_1": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u20181. \\| Kamwenge \\| Kitonzi Kitonzi- Komuhangi 1,000,000\u00b0 \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "\u201aprovided", "page": 51, "level": 1}}, {"headings_1": {"content": "DE Kamwenge Hate \u2014\u2014 Aa uam I ee", "page": 50, "level": 3}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 51, "level": 1}}, {"headings_1": {"content": "\u201aprovided", "page": 51, "level": 1}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG Kamwenge Dativa \nUwera 1,000,000 u \nBeans \n\\| Implemented", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 51, "level": 1}}, {"headings_1": {"content": "\u201aprovided", "page": 51, "level": 1}}, [{"headings_0": {"content": "1,000,000", "page": 51, "level": 1}}, {"headings_1": {"content": "\u201aprovided", "page": 51, "level": 1}}], [{"headings_0": {"content": "1,000,000", "page": 51, "level": 1}}, {"headings_1": {"content": "\u201aprovided", "page": 51, "level": 1}}], [{"headings_0": {"content": "1,000,000", "page": 51, "level": 1}}, {"headings_1": {"content": "\u201aprovided", "page": 51, "level": 1}}]], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 51, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 51, "level": 1}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "funded project \nImplemented the Rosemary funded project", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 51, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 51, "level": 1}}, [{"headings_0": {"content": "the", "page": 51, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 51, "level": 1}}]], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Kamwenge Kamwe Kamwenge Namata Sylvia 1,000,000 = DLG nge -", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 51, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 51, "level": 1}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 51, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 51, "level": 1}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamwenge", "metadata": {"headings": [{"headings_0": {"content": "Kamwenge", "page": 51, "level": 2}}, {"headings_1": {"content": "the", "page": 51, "level": 2}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\\\ Implemented a different project (goat", "metadata": {"headings": [{"headings_0": {"content": "Kamwenge", "page": 51, "level": 2}}, {"headings_1": {"content": "the", "page": 51, "level": 2}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "rearing)", "metadata": {"headings": [{"headings_0": {"content": "rearing)", "page": 51, "level": 2}}, {"headings_1": {"content": "Kamwenge", "page": 51, "level": 2}}], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Byaruhanga 1,000,000 . \\| Implemented the Abel funded project \ner \n48", "metadata": {"headings": [{"headings_0": {"content": "rearing)", "page": 51, "level": 2}}, {"headings_1": {"content": "Kamwenge", "page": 51, "level": 2}}, [{"headings_0": {"content": "rearing)", "page": 51, "level": 2}}, {"headings_1": {"content": "Kamwenge", "page": 51, "level": 2}}], [{"headings_0": {"content": "rearing)", "page": 51, "level": 2}}, {"headings_1": {"content": "Kamwenge", "page": 51, "level": 2}}]], "page": 51, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "metadata": {"headings": [{"headings_0": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}, {"headings_1": {"content": "rearing)", "page": 51, "level": 2}}], "page": 52, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG o Kabambiro \nEST Eee money for a different =", "metadata": {"headings": [{"headings_0": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}, {"headings_1": {"content": "rearing)", "page": 51, "level": 2}}], "page": 52, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Project(piggery)", "metadata": {"headings": [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], "page": 52, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "= \n= \nJackson Kizza 1,000,000 1,000,000 Goat Es 3 5 in Implemented the rearing rn a funded project ie \nKamwenge Rukuny Rukunyu- Abdallah 1,000,000 1,000,000 Coffee ser 2\u201d \u201e Did not implement a DLG u Rukunyu Christopher \nhe \nBER project and said he used the money to buy AIR: \n>= > pesticides, manure, Er Be spraying pump and CEES paid his workers. \nBE \n1,000,000 1,000,000 Poultry EE EG Implemented the \n2 funded project Sa \nKamwenge Businge Businge- Sabastiano 1,000,000 1,000,000 Goat FD ee Implemented the DLG Kamwenge Nkabimanya \nrearing Naik ae. SE. = funded project \nKatusiime Kate 1,000,000 1,000,000 p= \nImplemented the funded project \n", "metadata": {"headings": [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}, [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}]], "page": 52, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Kamwenge Nkongor Nkongoro- Monday Fallen 1,000,000 1,000,000 Goat = \nImpiemented the DLG 0 Kamwenge \nrearing u funded project", "metadata": {"headings": [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Bolingo Yoweri 1,000,000 1,000,000 Goat \nImpiemented the rearing funded project \nHa Kamwenge Nyamas Nyamashe Francis 1,000,000 1,000,000 Coffee \nImplemented the DLG hegwa gwa- Namahwege \nfunded project Kabambiro \nRuth 1,000,000 800,000 Goat", "metadata": {"headings": [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}, [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}], [{"headings_0": {"content": "Project(piggery)", "page": 52, "level": 2}}, {"headings_1": {"content": "Kamwenge Kebising Kebisingo- Birungi Roy 1,000,000 1,000,000 Canoe en = = === She used part of the", "page": 52, "level": 2}}]], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Implemented the", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "Project(piggery)", "page": 52, "level": 2}}], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Zu Tumwikirize \nrearing SH a 3! funded project ES a \u00a3 =", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "Project(piggery)", "page": 52, "level": 2}}, [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "Project(piggery)", "page": 52, "level": 2}}]], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "metadata": {"headings": [{"headings_0": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}, {"headings_1": {"content": "Implemented the", "page": 53, "level": 2}}], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Implemented the", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG ro Rukunyu George \nfunded project \nMustapha 1,000,000 1,000,000 Loe Bought fertilizers, . \nTwinomujuni pesticides and improved his farm with part of the funds and has not yet implemented the project as he received funds in October this \near.", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}, [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}], [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}]], "page": 53, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9. \\| Kamwenge Karo Karokarun Rose 1,000,000 1,000,000 Beans T= \n\\| \n\\| \\| project", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \n\\| DLG Karungi gi-Kabuga Twinomuhangi \nfunded \\| \\| Tusingwire 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}, [{"headings_0": {"content": "Implemented the", "page": 53, "level": 2}}, {"headings_1": {"content": "8. Kamwenge Rwengo Rwengoro- Nsabimana 1,000,000 1,000,000 Poultry PEE", "page": 53, "level": 2}}]], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Implemented the", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "Implemented the", "page": 53, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| Moses funded project", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "Implemented the", "page": 53, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Implemented the", "page": 54, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Implemented the", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "page": 54, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \n\\| DLG Ward Kabuga \n\\| \nfunded project \n\\| Tumuhimbise 1,000,000 u \\| Used the money to \\| Beatrice \nimprove her banana plantation. Did not implement a project. \nAppendix 12; Medicines ordered but not delivered by NMS \nDrug Quantity Cost Date ordered Injection metronidazole 2,600 1 \\_\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "page": 54, "level": 2}}, [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "Implemented the", "page": 54, "level": 2}}, {"headings_1": {"content": "10. | Kamwenge Businge | Businge- Sunday William 1,000,000 1,000,000", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2,220,000", "metadata": {"headings": [{"headings_0": {"content": "2,220,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Implemented the", "page": 54, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "13/9/2022", "metadata": {"headings": [{"headings_0": {"content": "13/9/2022", "page": 54, "level": 2}}, {"headings_1": {"content": "2,220,000", "page": 54, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 13; Common drug stock outs \nTLD (for HIV patients) RHZE (for TB patients) Injection ceftriaxone", "metadata": {"headings": [{"headings_0": {"content": "13/9/2022", "page": 54, "level": 2}}, {"headings_1": {"content": "2,220,000", "page": 54, "level": 2}}, [{"headings_0": {"content": "13/9/2022", "page": 54, "level": 2}}, {"headings_1": {"content": "2,220,000", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Injection ampicillin", "metadata": {"headings": [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Injection metronidazole \nCapsules amoxicillin \nTablets Glibenclamide (for diabetic patients) Cardiac aspirin \nTablets paracetamol \nInjection artesunate for severe malaria \n51 \nAppendix 14; staffing qaps", "metadata": {"headings": [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}, [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}], [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Cadre /Staff Category \nNo Approved No Filled \\_[HR Gap \\_ Remarks Principal Medical Officer \n01 1 \\| 00 \nMedical Officer Special Grade (Community) 01 0 \\| O1 \nMedical Officer Special Grade (OBGY)\\_ 01 0 01 \nMedical Officer Special Grade Paediatric) \\_ 01 0 01 \nMedical Officer Special Grade (Internal Medicine) 01 \\{0 01 \nMedical Officer Special Grade (Surgery) 01 \\{09 0 01 \nSenior Medical Officer 01 01 \nJede Officer 04 04 00 \nDental Surgeon 01 0 [or \nPublic Health Dental Officer \n02 02 0 \nDental Attendant 01 0 01 Pharmacist 01 0 01 Dispenser 02 01 01 Principal Nursing Officer 01 0 01 \nSenior Nursing Officer 05 03 02 \nNursing Officer (Nursing) 17 03 14 L Nursing Officer (Midwifery) 03 08 0 Excess 5 Nursing Officer Psychiatry 01 02 0 Excess 1 Public Health Nurse 01 01 0 \nEnrolled Nurse (Psychiatry) [a 02 0 Excess 1 Ophthalmic Clinical Officer 01 01 0 \nEnrolled Nurse 46 25 21 \nEnrolled Midwife 25 18 07 \nNursing Assistant 15 \\| 05 10 \nSenior Clinical Officer \n01 02 0 Excess 1 Clinical Officer \n05 03 \\{\\| 02 \nUM Psychiatric Clinical Officer \n01 0 01 \nHealth Assistant 01 01 0 \nHealth Inspector 01 01 0 \nMedical Entomology Officer 01 \u2014T 0 01 \nRadiographers 02 02 00 Physiotherapist i 0 01 Occupational Therapist 01 0 Bi Orthopaedic Officer 02 02 00 \nHealth Educator 01 01 00 Anaesthetic Officer 03 03 00 \n52", "metadata": {"headings": [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}, [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}]], "page": 55, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Theatre Assistants 02 \nSenior Laboratory Technologist 01 \nLaboratory Technologist 01 \nLaboratory Technician 02 04 0 Excess 2 Laboratory Assistant 01 01 0 \nSenior Hospital Administrator 01 00 01 \nEn Hospital Administrator 01 01 0 \nHuman Resource Officer 01 01 0 \nMedical Social Worker 01 00 01 \nNutritionist 01 01 00 Procurement Officer 01 0 01 \nSteno Secretar 01 0 01 \nOffice Typist 01 01 0 \nHealth Information Assistant 02 02 0 \nStore Assistant 02 00 02 \nSenior Account Assistant 01 01 00 \nAccounts Assistant 02 00 01 \nDark Room Attendant 01 0 01 \nDriver 02 03 0 Cooks 03 0 03 Security Guards 02 \nPorters \n03 \nSupplies Officer 01 \nArtisan \n03 \nTotal \n185 \n53 \nAppendix 15: Farmers who co-funded and their irrigation equipment were delivered \nBENEFICIARIES OF THE MICROSCALE IRRIGATION PROGRAM IN THE F/Y 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}, [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}], [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}], [{"headings_0": {"content": "Injection ampicillin", "page": 54, "level": 2}}, {"headings_1": {"content": "13/9/2022", "page": 54, "level": 2}}]], "page": 56, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Bs COST OF", "metadata": {"headings": [{"headings_0": {"content": "Bs COST OF", "page": 57, "level": 4}}, {"headings_1": {"content": "Injection ampicillin", "page": 54, "level": 2}}], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "GOVERNMENT \nS/N DATE NAME \nFARMER'S CO-FUNDING CONTRIBUTION EQUIPMENT 1 13/03/2023 ISAAC BOSS \\| 5,227,500 \n15,682,500 20,910,000 2 25/03/2023 PATRICK ROBERT MUTABAZI \\| 5,935,000 = 17,805,000 \\| 23,740,000 3 29/03/2023 TABATUKA MABLE 5,075,300 15,225,630 \\| 20,300,930 4 02/04/2023 MWESIGWA PEACE 5,227,500 15,682,500 \\| 20,910,000 5 12/04/2023 KARUHANGA ABASA GEOFREY 4,542,300 \n13,626,630 \\| 18,168,930 6 \\| 09/05/2023 KYANKU JANE 10,240,000 18,000,000 28,240,000 7 10/05/2023 AYAMBA MEDIUS 14,475,000 14,400,000 28,875,000 8 23/05/2023 MUHAIRWE PHILLIMON 5,486,250 16,458,750 21,945,000 9 30/05/2023 \\| TUSIIME CATHERINE 5,310,600 15,931,740 21,242,340 10 07/06/2023 ASTONE BIGOGO 5,763,750 17,291,250 23,055,000 11 07/06/2023 WILLIAM ARINEITWE \\| 2,000,000 \n16,530,000 18,530,000 12 08/06/2023 BYAMUKAMA NICHOLAS 5,792,500 17,377,380 23,169,880 13 En RUGAMBWA VICENT 5,236,250 15,708,750 \\| 20,945,000 14 13/06/2023 TUKAMUSHABA IMMACULATE 4,842,210 \n14,526,630 cn 19,368,840 \n15 15/05/2023 TWINOMUHWEZI MARIA YUSTINA 10,842,000 I", "metadata": {"headings": [{"headings_0": {"content": "Bs COST OF", "page": 57, "level": 4}}, {"headings_1": {"content": "Injection ampicillin", "page": 54, "level": 2}}, [{"headings_0": {"content": "Bs COST OF", "page": 57, "level": 4}}, {"headings_1": {"content": "Injection ampicillin", "page": 54, "level": 2}}]], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "28,842,000", "metadata": {"headings": [{"headings_0": {"content": "28,842,000", "page": 57, "level": 3}}, {"headings_1": {"content": "Bs COST OF", "page": 57, "level": 4}}], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "16 14/06/2023 MUHABUZI ANATORI \\_5,227,500 15,682,500 20,910,000 17 14/06/2023 TUMUHIMBISE ALOYSIUS 8,491,740 \n18,000,000 26,491,740 18\\| 16/06/2023 BANGIRANA FRANK \\_5,185,586 15,556,756 20,742,342 19 16/06/2023 TUHAME RODGERS \\| 5,187,460 \n15,562,380 [\\_\\_ 20,749,840 20 16/06/2023 KOBUSHESHE CONSIANTHA 6,415,000 \n18,000,000 24,415,000 \\| 21 16/06/2023 MUGISHA RICHARD 5,435,585 16,306,755 21,742,340 16/06/2023 BARIGYE AMBROSE KATTANISA 5,944,135", "metadata": {"headings": [{"headings_0": {"content": "28,842,000", "page": 57, "level": 3}}, {"headings_1": {"content": "Bs COST OF", "page": 57, "level": 4}}, [{"headings_0": {"content": "28,842,000", "page": 57, "level": 3}}, {"headings_1": {"content": "Bs COST OF", "page": 57, "level": 4}}]], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "17,832,405 23,776,540", "metadata": {"headings": [{"headings_0": {"content": "17,832,405 23,776,540", "page": 57, "level": 3}}, {"headings_1": {"content": "28,842,000", "page": 57, "level": 3}}], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "23 16/06/2023 SR MARIA PELAGIA KOBUSINGE 5,885,300 \n17,658,750 23,544,050 \n54", "metadata": {"headings": [{"headings_0": {"content": "17,832,405 23,776,540", "page": 57, "level": 3}}, {"headings_1": {"content": "28,842,000", "page": 57, "level": 3}}, [{"headings_0": {"content": "17,832,405 23,776,540", "page": 57, "level": 3}}, {"headings_1": {"content": "28,842,000", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kamwenge District Local Government Report of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": [{"content": [" 3.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) - 11", "3.1 DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "COWES GGG) anansnnnensnsnsnnmenavers - 14", "nun nennen neuen rN ona Ener RS", " 3.2 Implementation Of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program - 14", " 3.3 EDUCATION DEVELOPMENT GRANT ccscscccscecssssssessssessvessessersesvessrecesssavessessvesstesevesteeseee - 15", " 3.4 Development Response To Displacement Impacts Project (Drdip) c scsscseeseeees - 16", "3.5 MICO Scale UrriGatiOn", "18", "es eeeeseecsseseesesssessecsecssessesssessvessusssessussecssecsusesvessecsucsneaneeseereesseessareesees", "3.6 UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT, ADDITIONAL", "ERS 1 RE EEE - 19", "EIER EEE", " 4.0 OTHER ENTITY SPECIFIC FINDINGS .0 cccccccscsssesssesssessesssessesssesevecsvessessnssecsesaseseesteaeevess - 22", "SI TIERE INFOR Dil - 27", "nennen", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS nnnn - 27", "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "27", "aan.", "OTHER REPORTING Fe oi tre HULL TIED.", "28", "acannon aca ne", "REPORT.ON THE AUDIT OF COMPLIANCE WITH LEGISLATION cccscsssccscessesseeseessesseessestesveese - 29"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Kanungu District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Kanungu District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index aa8d57da966186bbf2f0e07635aabcd626fc1155..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kanungu District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KANUNGU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORT GINAE COpy", "metadata": {"headings": [{"headings_0": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}, [{"headings_0": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kanungu 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": "ORT GINAE COpy", "page": 1, "level": 2}}], "page": 2, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TR a a ace ii ec ii case ON NR 1 Bas. Fe. BEINEN \n1 nee ee FREY AUDIT MATTERS \n1 en a a 1.0 Implementation of the Approved BUCGQEL.............-ccc:cnscsssesemnsesensuassverarovnssevescunenvennens 1 20 Management afthe Government Salary Payrol..un \n7 een ERBE MATTER 10 euere 3.0 Change in Accounting Treatment for Non-current Assets \n10 ...ueauansaneanennennaeennanannnennnnnn TE RT En 10 4.0 Implementation of Key Government Grants/Programmes .............nnnnnnnn 10 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 10 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program. \n13 ................... 4.4 Micro Scale Irrigation.............ueeeeseeseenesenneseennensnnsannnnennnnsnnenennennnnnnnnennennennannnnennnnnenann 20 45 Tran\u00e4lllamal ROSE Reh\u00e4biit\u00e4tish Grant. \n21 nenne HE BANN FENSTER 24 een nem CRUE EARNERS MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ................nnnenn 24 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS... 25 A UTEP. a a RESET IE Se \n26 ccna ait adnate REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \n26 enuusuunanuuuuunee 5.0 Implementation of the Parish Development Model .............u.nnnnnnnnnnen 26", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORT GINAE COpy", "page": 1, "level": 2}}], "page": 2, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APBENIEE", "metadata": {"headings": [{"headings_0": {"content": "APBENIEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 2, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "35 en na ells, Sninedt annonennsnenasnnsnacmannndsonanissshnesinsiahasntiiens usunccensiscnctsnncnevss \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "APBENIEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}, [{"headings_0": {"content": "APBENIEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}]], "page": 2, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym | Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym | Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "APBENIEE", "page": 2, "level": 2}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 DLG \n\\| District Local Government \nGoU \\| Government of Uganda \nHCMS Human Capital Management System", "metadata": {"headings": [{"headings_0": {"content": "Acronym | Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "APBENIEE", "page": 2, "level": 2}}, [{"headings_0": {"content": "Acronym | Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "APBENIEE", "page": 2, "level": 2}}]], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ nu u", "metadata": {"headings": [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ICT \n\\_\\_\\| Information and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \n\\| Integrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \n\\| Local Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \n\\| Kelch \\| Local Government Public Procurement and Disposal Authority \nLLG \\_Lower Local Governments \nLR \\| Local Revenue \nrd MDAs\\_ Ministries, Departments and Agencies \n\\| \nMoES \n\\| Ministry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \n\\| Ministry\\_of Gender, Labour and Social Development MoLG \nMinistry of Local Government \nNAA \nNational Audit Act \nee er 2 = \nNTR Non RetREVENUG \n\\| yrs fread Waris, saan os ae \nea \nOAG Office of the Auditor General \nPBS", "metadata": {"headings": [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "[ nu u", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym | Meaning", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 5}}, {"headings_1": {"content": "[ nu u", "page": 3, "level": 3}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| PCA \nPayroll Consults Africa \nPDC Parish Development Committees \n\\_\\_\\_\\_\\| \\| \nPDM \nParish Development Model", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 5}}, {"headings_1": {"content": "[ nu u", "page": 3, "level": 3}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 5}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Payroll Deduction Management System \\| \n\\| \nPDU \n\\| \nProcurement & Disposal Unit \nPFMA Public Finance Management Act \n\\_\\_\\_\\| \nPFMR Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 5}}, [{"headings_0": {"content": "PDMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 5}}]], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury TSA Treasury Single Account \nTSSA Treasury Sub Single Account \n\\| \n\\_\\_\\_\\_\\| \n\\_ UBA \\| Uganda Banker's Association \n\\| \n. \n= \nMeee sly \nMe \n\\\\ \nBT \nEn \\_ \\| \n\\_ \n7 UCF\\_ Uganda Consolidated Fund \n\\_\\_\\_\\_\\_\\_\\_\\| \nUCLA \n\\| \\_ \\_ ee Uganda Consumer and Lender\u2019s Association \n\\| \n= \n.", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "PDMS", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results \n\\_\\_\\| \n\u2014 \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KANUNGU 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 Kanungu 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 Kanungu 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": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}]], "page": 3, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 6, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e \nObservation Recommendation \\| Programme Approved Warrants % \nbudget \nAgro- Industrialization 2,627,012,780 2,627,012,780 Community Mobilization And 324,781,343 302,617,343 Mind-set Change 93.2 Development Plan 696,158,198 653,051,819 Implementation \n93.8 Governance And Security 2,665,619,415 2,658,975,344 99.8 Human Capital Development 38,945,704,182 38,464,726,133 \\| \n98.8 Integrated Transport 1,353,159,036 1,281,482,603 Infrastructure And \nServices \n\\| \n94.7 Natural Resources, 5057575240 3,015,278,760 Environment, Climate \nChange, Land And Water \nManagement \n99.3 Private Sector Development 114,194,473 110,994,473 97.2 Public Sector 7,772,699,415 7,658,474,925 Transformation \\| 98.5 [Total 57,537,304,082 56,772,614,180 98.7 Source; IFMS Detailed budget analysis(Recurrent and", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "following;", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "following;", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 6, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development)", "metadata": {"headings": [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], "page": 7, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The UGX. 764,689,902 that was not warranted was meant for activities which were either partially or not implemented at all; as shown in appendix 2 (a ) \nThe Accounting Officer explained that they warranted what was released \nin relation to the total revised budgeted funds. \nUtilization of Warrants \nOut of the total warrants of UGX.56,772,614,180 availed during the year, I \nadvised the UGX.54,165,963038 was utilized by the entity resulting in un-utilized Accounting Officer warrants of UGX.2,606,651,142 representing utilization of 97% as shown to ensure that all in the table below; \naffected activities are rolled over and Programme Warrants Utilised % funds followed up \\_ \nwarrants utilis for re-voting with ation MoFPED in the Agro- Industrialization \n2,627,012,760 \\| 2,624,946,922 T 100 subsequent Community Mobilization And 302,617,343 285,025,850 \n94 financial year. Mindset Change \nDevelopment Plan 653,051,819 620,520,748 \nImplementation \n95 \nGovernance And Security 2,658,975,344 1,958,306,462 74 \nHuman Capital Development 38,464,726,133 37,397,844,966 97 \nIntegrated Transport 1,281,482,603 1,281,345,391 \nInfrastructure And \nServices \n100 \nNo Observation Recommendation appendix 2(b). \nAs a result of failure to utilise warrants; \ne Katete seed school remained incomplete hence affecting service delivery to the beneficiaries. \n\\+ Staff recruitments were partially done and this affects productivity of existing staff. \nThe Accounting Officer explained that the affected activities were rolled over to 2023/2024 for implementation. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}, [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}]], "page": 7, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of appropriate performance indicators and targets in the \nwork plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 I \nadvised the states that the work plan of a vote shall indicate the key performance Accounting Officer indicators to be used to gauge the out-puts. \nto organise trainings for the Part A of the performance contract for Accounting Officers outlines the users of PBS to core performance requirements against which their performance should understand \nthe be assessed in regard to achievement of planned results. This requires application \nof the Accounting Officer to be assessed on the extent to which annual key parameters in the performance indicators and targets are achieved for key projects and/or work plan. In programs. \naddition, I advised that the Accounting I reviewed the approved work plan and sampled 23 outputs with a total officer \nengages of 50 activities and noted the following; \nMoFPED to include all the appropriate e 18 outputs with 41 activities had clear performance indicators and parameters in the targets. \nsystem for effective e 5 outputs with 9 activities did not have clear performance indicators planning in the and targets as summarized in the table below and detailed in District. \nappendix 4. \nTable showing performance indicators and targets \nCategory of No of No. of Expenditure outputs activi Activities Amount (UGX) ties with clear \nin \nperforma \nthe \nnce \noutp indicators \nuts \nand targets \nFully quantified 41 41 8,203,236,000 75 outputs \n% Substantially 508,323,000 2 quantified \nOutputs (Outputs \nNo Observation Recommendation with a number of challenges including missing parameters of indicators \nquantification in the system. \nIn addition, management was not guided properly on what to do other \nthan meeting the deadline of submission. In the meantime, the planners \nwere trained this November 2023 on how to include quantification of \noutputs and an improved work plan is expected. \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}, [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}]], "page": 8, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.5 Implementation of outputs \nI assessed the implementation of eighteen (18) outputs with forty-one I advised the (41) activities worth UGX. 8,711,559,000 and noted that; \nAccounting Officer e Twelve (12) outputs with thirty-five (35) activities and expenditure to devise measures worth UGX.8,203,236,000 were fully implemented. \nto address the e Six (6) outputs with Six (6) activities worth UGX.508,323,000 were challenges that led partially implemented. \nto the delay of the Table showing performance indicators and targets \nprojects and ensure their \nfull No of No of Expenditure implementation. activitie activit of Amount (Bn) \ns in the Activ ies acti \nIn addition, the outputs ities partia viti \nAccounting Officer fully lly es \nshould engage the imp! imple not \neme ment imp \nMinistry of finance nted ed lem Planning and ent \nEconomic \ned Development to Fully 8,203,236,000 improve implem management of the ented hybrid procurement outputs \n508,323,000 process to always Partially \nimplem \nremove delays of ented \nprojects outputs", "metadata": {"headings": [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}, [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development)", "page": 7, "level": 5}}, {"headings_1": {"content": "following;", "page": 6, "level": 1}}]], "page": 9, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Development)", "page": 7, "level": 5}}], "page": 9, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total is \\| 41 35 6 8,711,559,000 Partial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following key planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Development)", "page": 7, "level": 5}}, [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Development)", "page": 7, "level": 5}}]], "page": 9, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Procurement and supply of medical equipment for Kinaaba HCIII.\n2. Completion of Katete seed school in Katete sub county\n3. Construction of staff house at Matanda primary school in kihihi sub county.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Development)", "page": 7, "level": 5}}], "page": 9, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "updating monthly", "metadata": {"headings": [{"headings_0": {"content": "updating monthly", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], "page": 11, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae _ Actual", "metadata": {"headings": [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}], "page": 14, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantity \n1 Rural Water and Construction of boreholes po F\u00fc Sanitation Sub-Grant Rehabilitation of boreholes \n(traditional Construction of VIP latrine \ncomponent) \n2 Piped Water Sub- Construction of piped water 15 \n15 \nGrant (UgIFT scheme. \ncomponent) \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \ne All the program funds were received during the year and spent in line with the District strategic goals. \ne All the projects implemented during the year were eligible and the District undertook desk and field appraisals for all the projects. \ne UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. \ne The procurement process was undertaken in time in accordance with the PPDA", "metadata": {"headings": [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}, [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}], [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}], [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}], [{"headings_0": {"content": "ae _ Actual", "page": 14, "level": 1}}, {"headings_1": {"content": "updating monthly", "page": 11, "level": 1}}]], "page": 14, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guideline.", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 14, "level": 3}}, {"headings_1": {"content": "ae _ Actual", "page": 14, "level": 1}}], "page": 14, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.2.1 Positive observations \nI noted the following areas where management had commendable performance; \ne The District budgeted to receive UGX.1,514,865,577, and UGX.1,514,865,577 (100%), was received. \ne The District obtained a no-objection of planned investments from MOH. \ne A review of expenditure vouchers revealed that all the expensed UGIFT funds were accounted for. \noe The District prepared monitoring reports as evidence of monitoring the implementation UGIFT activities. \ne I followed up on FY 2020/21 UGIFT projects that included upgrading of Ntungamo HCII to HCIII, upgrading of Kinaaba HC II to HC III and upgrading of Matanda HCII to HC IH and confirmed that these were completed, commissioned and are functional. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.2.2.1 Failure to absorb UGIFT funds \nOut of the approved budget of UGX.1,514,865,577 released, the District received UGX.1,514,865,577. Out of the received funds UGX. 765,403,139 (50.5%) was spent thus leaving UGX.749,462,438 unutilised as shown in the table below; \nFunds released (UGX) Expenditure (UGX) Unspent %age of funds", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 14, "level": 3}}, {"headings_1": {"content": "ae _ Actual", "page": 14, "level": 1}}, [{"headings_0": {"content": "guideline.", "page": 14, "level": 3}}, {"headings_1": {"content": "ae _ Actual", "page": 14, "level": 1}}], [{"headings_0": {"content": "guideline.", "page": 14, "level": 3}}, {"headings_1": {"content": "ae _ Actual", "page": 14, "level": 1}}], [{"headings_0": {"content": "guideline.", "page": 14, "level": 3}}, {"headings_1": {"content": "ae _ Actual", "page": 14, "level": 1}}]], "page": 17, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], "page": 17, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "absorbed \n1,514,865,577 765,403,139 \\| 749,462,438 \\| 50.5% \\| \nUnder absorption of released funds negatively affected implementation and service delivery such as completion of Katete Seed School. \nThe Accounting Officer explained that the unspent UGIFT project funds totalling UGX.749,462,438 were rolled over and re-voted for implementation in the current financial year 2023/2024. \nRecommendation \nActivity \nStandard %age budget allocation as per guidelines Repair of medical equipment \n20% Replacement of small medical equipment and medical furniture. \n20% Upgrade and new construction including Geotechnical Investigation on \nthe selected sites \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for support services \nA review of the budget allocations of the Health development activities revealed that there were under/over allocations for Upgrading of the Health Centres and supply of medical equipment respectively as shown in the table below; \nActivity Budget %age Standard %age Amount budget %age budget allocation budget Variance allocation as \nper \nuidelines \nA B=(A/Total Cc (B-C) budget) \nRepair of medical equipment \n0 0 20% 0 Replacement of small medical 260,332,800 49,6% \nequipment and medical furniture. \nUpgrade and new construction 264,333,307 including Geotechnical Investigation \non the selected sites \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for \nsupport services \n524,666,107 \nUnder/over budget allocations negatively affect achievement of the intended Grant objectives. \nThe Accounting Officer explained that the funding came from UgiFT and allocation was made by the Ministry of Health and they spent basing on the approved", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 17, "level": 4}}, {"headings_1": {"content": "guideline.", "page": 14, "level": 3}}]], "page": 17, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allocation.", "metadata": {"headings": [{"headings_0": {"content": "allocation.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 17, "level": 4}}], "page": 18, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to always follow grant allocation guidelines in", "metadata": {"headings": [{"headings_0": {"content": "allocation.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 17, "level": 4}}], "page": 18, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "executing projects.", "metadata": {"headings": [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity Identifier Budget %age Standard %age Budget Amount budget %age budget Amounts allocat budget Varianc ion allocation as e per \nguidelines \nC=(A/B \u20ac (B-C) ) \n\\| \nMonitoring and supervision A (As per 17,000,000 14.3% 2.5% \n11.8% Budget \nDocument) \nUpgrade and new B (60% of 102,000,000 85.7% 60% 25.5% construction including Total Health \nGeotechnical Investigation Developmen \non the selected sites \nt Budget) \nMaintenance of buildings \nCompletion of unfinished \nstructures \nProvision of auxiliary \nstructures for support \nservices \nTotal 119,000,000 100% 37.30 % \nOver budget allocations negatively affect achievement of the intended health services \nThe Accounting Officer attributed this to challenges in project implementation which required more supervision and site meeting. \nRecommendation \nI advised the Accounting Officer to always follow the guidelines in budget allocation. \n4.2.2.4 UGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the District did not have land titles for UGIFT projects worth UGX.3,792,591,532 implemented as shown in the table below; \n\\| Project Land Location Contract Payments(UGX.) \nUpgrading of Kinaaba HC II to Kinaaba sub county HC III \nConstruction of Staff House at Butogota Town council Ntungamo HCIII \nConstruction of Staff House at Kihihi sub county \nAmount(UGX.) \n649, 187,532 649,187,532 \n170,000,000 161,938,947 \n150,0000,000 150,000,000 \nThere is a risk of loss of funds invested in the infrastructure in case land disputes arise. \nRecommendation \nI advised Accounting Officer to fast track the titling of the above pieces of land so as to safeguard the projects.", "metadata": {"headings": [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}, [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}], [{"headings_0": {"content": "executing projects.", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "executing projects.", "page": 18, "level": 3}}], "page": 23, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of the MoFPED, MoLG, and MoES. \n4.3.2.3 Inspection for service delivery. \nI sampled five (05) activities (table below refers) during verification at the end of November 2023 with a total expenditure of UGX.807,303,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed (Appendix 8 refers). \nDelayed completion of projects affects service delivery to the intended beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "executing projects.", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "executing projects.", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "executing projects.", "page": 18, "level": 3}}]], "page": 23, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"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": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 28, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 29, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a \nimplement viable community led income generating activities. The district also received UGX. 98,000,000 for the PDM Administrative costs. \n5.1.2 Positive Observations \nI noted the following areas where the District had commendable performance; \nA review of the District budget and work plans revealed that all the 45 priorities received from 4 Sub Counties, were incorporated in the District's budget/workplan. All 98 parishes were included in the PDM program. \nAll the registered SACCOs were funded. \n98 PDM SACCOs received PRF of UGX.100 million each hence no over or under \nrelease. \nFunctional PDM HLG core implementation teams existed. \nThe training of Master trainers was undertaken this team carried out the training of trainers (Core Implementation team) and consolidated report was prepared and submitted to Accounting Officer. \nIn all Parishes, training of households and enterprise group leaders was carried out \nI sampled 10 SACCOs and noted that these were all registered under the Cooperative Societies Act. \nTransfers of PRF to SACCOs were supported by PRF financing agreements and attestation forms by the Accounting Officer (AO) \nThe ten(10) sampled SACCOs held their first general meeting before their registration as required. \nHad, a leadership vetting committee elected and inaugurated and had vetting criterion following the PDM SACCO byelaws approved/incuded in the", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "beneficiaries.", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 29, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "minutes/agenda.", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda.", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 1}}], "page": 30, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1.3.2 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00a2 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer e \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "minutes/agenda.", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 1}}, [{"headings_0": {"content": "minutes/agenda.", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 1}}], [{"headings_0": {"content": "minutes/agenda.", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 29, "level": 1}}]], "page": 32, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}], "page": 32, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \noe A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e \ninternal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for e \nthat 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 District, Parish and SACCO level and made the following observations; \nObservations Management Response ] \nthe PDM activities at Committees and the Loans Committees. The SACCO level, as detailed in Accounting Officer promised to support SACCOs appendix 12. \nto form the other committees subsequently to support the Production, Marketing and finance management functions. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to lack of appropriate", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 32, "level": 2}}, {"headings_1": {"content": "minutes/agenda.", "page": 30, "level": 3}}]], "page": 32, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oversight.", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], "page": 33, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to ensure all the appropriate SACCO committees are formed and are functional and also ensure quarterly performance reports are prepared for effectiveness and performance measurement. \n5.1.3.3 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}, [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe After the orientation workshop, each Master ToT, DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \ne The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \noe The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature of \nThe failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \nRecommendation \nI advised the Accounting Officer to ensure trainings are done at the right schedules. \n5.1.3.4 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}, [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of e \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its e \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \ne The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \ne A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \ne The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \ne The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations Recommendation registration \nLicensing of PDM I noted from the sample of 10 The Accounting Officer explained SACCOs Under the SACCOs that none was licensed to that all the 98 PDM SACCOs are \nAs a result, SACCOs that do not meet minimum requirements for operation and extending loans to members hence enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nI informed the Accounting Officer that the matter would be brought to the attention of the PDM Secretariats.", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}, [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}], [{"headings_0": {"content": "oversight.", "page": 33, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 32, "level": 2}}]], "page": 34, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}], "page": 35, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow PDM guidelines issued from time to time. \n5.1.3.5 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u00ae June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}]], "page": 35, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth oc \nranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \noe Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the oe \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \noe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \ne \nvillage meetings & LC Chairpersons attest the current guidance is that to the lists. \nthe beneficiaries of Parish Revolving Fund be identified This methods of Selection is subjective and and confirmed through the could lead to undesired selection result. \nvillage meetings to mitigate the observed risk. \nFailure to identify subsistence households using the wealth ranking tool may lead to extending of PRF loans to ineligible beneficiaries hence undermine the achievement of pillar objectives. \nRecommendation \nI advised the Accounting Officer to carry out wealth ranking during identification of subsistence households to benefit from PRF. \nFurther, I advised the Accounting Officer to ensure that identification of subsistence households should be carried out using the wealth ranking tool as provided for in the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "oversight.", "page": 33, "level": 3}}]], "page": 35, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 36, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5.1.3.6 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the following; \ne I reviewed bank information of the 10 sampled PDM SACCOs and noted that only 5 out of 10 SACCOs had started issuing loans. \noe I met 15 beneficiaries of PRF from the 5 SACCOs that had issued loans and noted that 5 out of 15 beneficiaries had not started actual implementation of the approved projects (Detailed inspection report in appendix 14). \nRecommendation \nI advised the Accounting Officer to ensure increase the effectiveness in loan issuing and intensify supervision to confirm that the loans recipients immediately embark on actual im \nntation of their approved projects. \n= \nJohn F.S. Muwanga \nAUDITOR GENERAL ORIGINAT 20\u00b0\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 36, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], "page": 37, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices \nAppendix 1; Detailed local revenue performance \nN Source \nApproved budget Actual Collections \nTax Revenues \nLocal Services Tax \n312,354,066 173,088,820 \nVariance Reas ons for over or under collection \n139,265,246 Planned recruitment of staff was done late. \nLand fees \n9,718,000 18,591,000 (8,873,000) Many people applied for land \nBusiness Licenses \n136,000,000 53,585,500 \nOther tax revenues \n380,020,000 21,348,833 \ntitles than had been anticipated 82,414,500 Loss of markets and none remittance of revenue from Town Councils \n358,671,167 Loss of markets and none remittance of revenue from Town Councils \n838,092,066 266,614,153 441,085,667 \nNon-Tax \nRevenues \nInvestment income 0 6,180,000 (6,180,000) \nSale of goods and \n6,700,000 \nservices \n171,674,400 (164,974,400) This was as a result of disposal of items listed in various years. Administrative fees \n578,976,489 186,267,200 \nand licences \n392,709,289 Loss of markets and none remittance of revenue from Town Councils \nMiscellaneous 12,000,000 93,723,473 (81,723,473) \nrevenue \n597,676,489 457,845,073 1,055,521,562 \nTotal Revenue 1,435,768,555 724,459,226 711,309,329 \nAppendix 2 (a): Activities affected by budget cuts/unrealised fuunds \nNo. Programme \nAmount not Activities not implemented \nPurpose of the warranted unimplemented activity \n1 Community Mobilization And \nSome public cerebrations were not To ascertain value for money Mind-set Change held \n22,164,000 \n2 Development Plan \nProject monitoring and supervision, To ascertain value for money Implementation \n43,106,379 3 Governance And Security \n6.644.071 Human Capital Development \nWorkshops, Meetings and Seminars \nand staff capacity building. \nTransfers to other Government units Implementation of activities in and Allowances \nthe Government units \nWorkshops, Meetings and Seminars, Staff capacity building 480,978,049 and allowances \nIntegrated Transport \nTransfer to Other Government Units, Implementation of activities in Infrastructure And \nMaintenance - Machinery & the Government units and Services \nEquipment Other than Transport service delivery improvement. Equipment \n\\| \nEnhancing work environment \nTotal \n764,689,902 \nAppendix 2 (b); Salary Budget Analysis by department", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}, [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}]], "page": 38, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Department Approved Supplementary Revised Budget Warrants UGX. Payments UGX. Unspe Name Budget UGX. UGX. UGX. \nnt Balan ce UGX. Administration 2,336,364,728 96,007,117 2,432,371,845 2,432,371,845 1,844,620,797 Finance 242,998,000 0 242,998,000 197,388,067 Statutory Bodies 278,721,000 0 278,721,000 278,721,000 278,626,960 \n\\| Production 1,409,339,641 283,061,447 1,692,401,088 1,692,401,088 1,690,476,503 \n\\| Health 8,499,779,874 1,116,120,814 9,615,900,688 9,615,900,688 9,501,714,602 Education 15,835,578,809 5,156,951,942 20,992,530,751 20,992,530,746 20,937,960,848 Roads 17,350,225 17,350,225 17,350,225 19,636,668 Water 77,649,775 0 77,649,775 77,649,775 75,355,900 Natural Resources 202,000,000 132,600,000 334,600,000 334,600,000 332,048,768 Community Based 214,978,000 0 214,978,000 214,978,000 197,986,600 Services \n\\| Planning 46,000,000 0 46,000,000 46,000,000 30,595,022 \\| Internal Audit 32,000,000 0 32,000,000 32,000,000 29,274,401 Trade and Industry 86,517,000 0 \n86,517,000 86,517,000 86,008,658 \n29,279,277,052 6,784,741,320 36,064,018,372 36,064,018,367 35,221,693,794 Appendix 3:Key activities affected by under utilisation of warrants \nN Programme \nWarrants not Activities affected by the under Reason for the", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}, [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}]], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. Utilized utilization underutilization of", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1 Community Mobilization And Mind set Change \n2 Development Plan", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 37, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 36, "level": 3}}], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Governance And Security \nwarrants 17,591,493 Workshops, Meetings and Seminars \nLate release of funds \n32,531,071 General Staff Salaries \nLate release of funds \n700,668,882 General Staff Salaries \nLate release of funds \n4 Human Capital Development 1,066,881,167 Non-Residential Buildings Delayed procurement Acquisition(Katete seed school) \nof a new Contractor \nPublic Sector \n779,000,835 General Staff Salaries, pension \nLate release of funds Transformation \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}, [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 3}}, {"headings_1": {"content": "Copy", "page": 37, "level": 1}}]], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,596,673,448", "metadata": {"headings": [{"headings_0": {"content": "2,596,673,448", "page": 39, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4; Budget performance indicators", "metadata": {"headings": [{"headings_0": {"content": "2,596,673,448", "page": 39, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 3}}], "page": 39, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "metadata": {"headings": [{"headings_0": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}, {"headings_1": {"content": "2,596,673,448", "page": 39, "level": 5}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \npeynuend aynuen Alin\\} paynuend ee \nAlina \u201430N TE lind Je \naie payguend [E42 = ayiquenb Ayenied \nSoA SA sah SO,", "metadata": {"headings": [{"headings_0": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}, {"headings_1": {"content": "2,596,673,448", "page": 39, "level": 5}}, [{"headings_0": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}, {"headings_1": {"content": "2,596,673,448", "page": 39, "level": 5}}], [{"headings_0": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}, {"headings_1": {"content": "2,596,673,448", "page": 39, "level": 5}}], [{"headings_0": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}, {"headings_1": {"content": "2,596,673,448", "page": 39, "level": 5}}]], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(3)", "metadata": {"headings": [{"headings_0": {"content": "(3)", "page": 40, "level": 3}}, {"headings_1": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "saA ON SOA", "metadata": {"headings": [{"headings_0": {"content": "(3)", "page": 40, "level": 3}}, {"headings_1": {"content": "(9) \u00a369'TSS Tbz\u2019Seb'T T8E\u2019E09 618 000'79 0S2\u2019\u20ac8", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "metadata": {"headings": [{"headings_0": {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "page": 40, "level": 2}}, {"headings_1": {"content": "(3)", "page": 40, "level": 3}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ejs \nS93] auo juaujuiodde GadsOW =e 10) JO yo \nGS uo yJe3s Aq uiyJIm voNensiumupe pajoojal \"s\u0131ayndwo> nq pue UO quawynioa: ye", "metadata": {"headings": [{"headings_0": {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "page": 40, "level": 2}}, {"headings_1": {"content": "(3)", "page": 40, "level": 3}}, [{"headings_0": {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "page": 40, "level": 2}}, {"headings_1": {"content": "(3)", "page": 40, "level": 3}}], [{"headings_0": {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "page": 40, "level": 2}}, {"headings_1": {"content": "(3)", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Buyoyuow", "metadata": {"headings": [{"headings_0": {"content": "Buyoyuow", "page": 40, "level": 1}}, {"headings_1": {"content": "uolsijjadns SOT Jo spafoid JIN pied \u2018Aejes \u201e8? Bulssan.e yjuow auo uonedywan", "page": 40, "level": 2}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40/4 yyy YUM Mau Pod au) uonejsiuiumpy \u2018sluawuedap Aunod au) aduewojiad jo paudpsip a oibe uoleulpsood uolsuayxa ayy", "metadata": {"headings": [{"headings_0": {"content": "40/4 yyy YUM Mau Pod au) uonejsiuiumpy \u2018sluawuedap Aunod au) aduewojiad jo paudpsip a oibe uoleulpsood uolsuayxa ayy", "page": 40, "level": 5}}, {"headings_1": {"content": "Buyoyuow", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Je \"Janenb yJuow yes YM Jaye payonsysuoo IDUNO9 UEWeINIOId es: Ayayenb Jo", "metadata": {"headings": [{"headings_0": {"content": "Je \"Janenb yJuow yes YM Jaye payonsysuoo IDUNO9 UEWeINIOId es: Ayayenb Jo", "page": 40, "level": 1}}, {"headings_1": {"content": "40/4 yyy YUM Mau Pod au) uonejsiuiumpy \u2018sluawuedap Aunod au) aduewojiad jo paudpsip a oibe uoleulpsood uolsuayxa ayy", "page": 40, "level": 5}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Gulobuo siseydwa vonenstuwpy awh JO.) pue pied", "metadata": {"headings": [{"headings_0": {"content": "Gulobuo siseydwa vonenstuwpy awh JO.) pue pied", "page": 40, "level": 1}}, {"headings_1": {"content": "Je \"Janenb yJuow yes YM Jaye payonsysuoo IDUNO9 UEWeINIOId es: Ayayenb Jo", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Anpedes pjay Jjejs ssapea| ULONDNANSU0H qns pajeuuo \u2018Juawainseaw Pauonoues ul ay) play", "metadata": {"headings": [{"headings_0": {"content": "Anpedes pjay Jjejs ssapea| ULONDNANSU0H qns pajeuuo \u2018Juawainseaw Pauonoues ul ay) play", "page": 40, "level": 1}}, {"headings_1": {"content": "Gulobuo siseydwa vonenstuwpy awh JO.) pue pied", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jeaninaube", "metadata": {"headings": [{"headings_0": {"content": "jeaninaube", "page": 40, "level": 5}}, {"headings_1": {"content": "Anpedes pjay Jjejs ssapea| ULONDNANSU0H qns pajeuuo \u2018Juawainseaw Pauonoues ul ay) play", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Auay\u0131end 0) Apayend sypafo\u0131d UO uawAed uolsuad Ay\u0131nye\u0131g 84]", "metadata": {"headings": [{"headings_0": {"content": "Auay\u0131end 0) Apayend sypafo\u0131d UO uawAed uolsuad Ay\u0131nye\u0131g 84]", "page": 40, "level": 3}}, {"headings_1": {"content": "jeaninaube", "page": 40, "level": 5}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3uo umo] \u00a2 dej \u20ac ayl jeonijod 10) ypNNIsSIG \u201eog speay sjalyd", "metadata": {"headings": [{"headings_0": {"content": "Auay\u0131end 0) Apayend sypafo\u0131d UO uawAed uolsuad Ay\u0131nye\u0131g 84]", "page": 40, "level": 3}}, {"headings_1": {"content": "jeaninaube", "page": 40, "level": 5}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SANYO adoy suoIssas Mau jo \u2019suonaas piedas02s Bojssapoxd", "metadata": {"headings": [{"headings_0": {"content": "SANYO adoy suoIssas Mau jo \u2019suonaas piedas02s Bojssapoxd", "page": 40, "level": 1}}, {"headings_1": {"content": "Auay\u0131end 0) Apayend sypafo\u0131d UO uawAed uolsuad Ay\u0131nye\u0131g 84]", "page": 40, "level": 3}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(a) SISIA sd ayy yim Alejes MON |}o1Aed jaye yJuow Wo4J", "metadata": {"headings": [{"headings_0": {"content": "(a) SISIA sd ayy yim Alejes MON |}o1Aed jaye yJuow Wo4J", "page": 40, "level": 3}}, {"headings_1": {"content": "SANYO adoy suoIssas Mau jo \u2019suonaas piedas02s Bojssapoxd", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ajawiy Wels pue 77 pauies Bunaaw S\u0131aylom p", "metadata": {"headings": [{"headings_0": {"content": "(a) SISIA sd ayy yim Alejes MON |}o1Aed jaye yJuow Wo4J", "page": 40, "level": 3}}, {"headings_1": {"content": "SANYO adoy suoIssas Mau jo \u2019suonaas piedas02s Bojssapoxd", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LE", "metadata": {"headings": [{"headings_0": {"content": "LE", "page": 40, "level": 2}}, {"headings_1": {"content": "(a) SISIA sd ayy yim Alejes MON |}o1Aed jaye yJuow Wo4J", "page": 40, "level": 3}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "J\u00b0", "metadata": {"headings": [{"headings_0": {"content": "LE", "page": 40, "level": 2}}, {"headings_1": {"content": "(a) SISIA sd ayy yim Alejes MON |}o1Aed jaye yJuow Wo4J", "page": 40, "level": 3}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue Gunsbptg quawabeue, aDEM en Au\u0131me\u0131g", "metadata": {"headings": [{"headings_0": {"content": "pue Gunsbptg quawabeue, aDEM en Au\u0131me\u0131g", "page": 40, "level": 1}}, {"headings_1": {"content": "LE", "page": 40, "level": 2}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buruayjbuans", "metadata": {"headings": [{"headings_0": {"content": "Buruayjbuans", "page": 40, "level": 1}}, {"headings_1": {"content": "pue Gunsbptg quawabeue, aDEM en Au\u0131me\u0131g", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "land sian ADURWOJI39d WUSINSBENEUI FUSUNINDSA 900000 Buiuuejd : 3I1AIIS $80000 Hand Bd1MeS", "metadata": {"headings": [{"headings_0": {"content": "Buruayjbuans", "page": 40, "level": 1}}, {"headings_1": {"content": "pue Gunsbptg quawabeue, aDEM en Au\u0131me\u0131g", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "metadata": {"headings": [{"headings_0": {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "page": 40, "level": 2}}, {"headings_1": {"content": "Buruayjbuans", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(9) pue NaS 8 \n\\| \n: \n:", "metadata": {"headings": [{"headings_0": {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "page": 40, "level": 2}}, {"headings_1": {"content": "Buruayjbuans", "page": 40, "level": 1}}, [{"headings_0": {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "page": 40, "level": 2}}, {"headings_1": {"content": "Buruayjbuans", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOvOPOPT sanuoud pause ZOEOSObT \"A\u0131ejes u", "metadata": {"headings": [{"headings_0": {"content": "TOvOPOPT sanuoud pause ZOEOSObT \"A\u0131ejes u", "page": 40, "level": 1}}, {"headings_1": {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "page": 40, "level": 2}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Swwe4\u00dfoJd szyequasaq \\\\swabeuew pue aa", "metadata": {"headings": [{"headings_0": {"content": "TOvOPOPT sanuoud pause ZOEOSObT \"A\u0131ejes u", "page": 40, "level": 1}}, {"headings_1": {"content": "800010 Aedes) ZTOOGE Ss 660000 Seales STOOTO uojeape sadiaias", "page": 40, "level": 2}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3 ayuawaldw\u0131 DuewJojiad SObOHOHT SWWEJBOJII JUEUNOJIIA/ Buna\u00dfpng Duewojiad uswabeuew 310Mmawe1J HUsJ3dwoy I . anjea", "metadata": {"headings": [{"headings_0": {"content": "3 ayuawaldw\u0131 DuewJojiad SObOHOHT SWWEJBOJII JUEUNOJIIA/ Buna\u00dfpng Duewojiad uswabeuew 310Mmawe1J HUsJ3dwoy I . anjea", "page": 40, "level": 1}}, {"headings_1": {"content": "TOvOPOPT sanuoud pause ZOEOSObT \"A\u0131ejes u", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "metadata": {"headings": [{"headings_0": {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "page": 40, "level": 3}}, {"headings_1": {"content": "3 ayuawaldw\u0131 DuewJojiad SObOHOHT SWWEJBOJII JUEUNOJIIA/ Buna\u00dfpng Duewojiad uswabeuew 310Mmawe1J HUsJ3dwoy I . anjea", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u20ac090S0rT B91AJIS sweiBoid padojanap ae pue a\u0131qnd", "metadata": {"headings": [{"headings_0": {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "page": 40, "level": 3}}, {"headings_1": {"content": "3 ayuawaldw\u0131 DuewJojiad SObOHOHT SWWEJBOJII JUEUNOJIIA/ Buna\u00dfpng Duewojiad uswabeuew 310Mmawe1J HUsJ3dwoy I . anjea", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pajeiBaqui jenpiaipul EOEOSOFT usw. pe Sand TOTTPOTO uOSuSIKZ ul", "metadata": {"headings": [{"headings_0": {"content": "pajeiBaqui jenpiaipul EOEOSOFT usw. pe Sand TOTTPOTO uOSuSIKZ ul", "page": 40, "level": 1}}, {"headings_1": {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "page": 40, "level": 3}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "& \np JO\\} uad p -UI 1p sips joa 3 Oj! a ayl ujey \\} \n: \n:", "metadata": {"headings": [{"headings_0": {"content": "pajeiBaqui jenpiaipul EOEOSOFT usw. pe Sand TOTTPOTO uOSuSIKZ ul", "page": 40, "level": 1}}, {"headings_1": {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "page": 40, "level": 3}}, [{"headings_0": {"content": "pajeiBaqui jenpiaipul EOEOSOFT usw. pe Sand TOTTPOTO uOSuSIKZ ul", "page": 40, "level": 1}}, {"headings_1": {"content": "386png suejd 1 Bumuien S1991J0 au) a De BABS s\u0131oylom paulesy asqua pasnoo)", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "metadata": {"headings": [{"headings_0": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}, {"headings_1": {"content": "pajeiBaqui jenpiaipul EOEOSOFT usw. pe Sand TOTTPOTO uOSuSIKZ ul", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "metadata": {"headings": [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- ED gl oe \u00a20 \n\u20ac0 I \u00a2 \u20ac0", "metadata": {"headings": [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nand 40\\}2aS i vonew auqnd 40\\}98S voneu \nYSUEAL Jojsued , Jojsuedy ee jeuysnput Sand 403285 jojsues en \nand jonas voneuN m -o1BY uonezi \\| \\| a 9 T \nT C \u20ac g 9 \n\\| \n95T 086'ST7 LEG Tpe'\u20acS6'7 8E6 =e Po 807 ? pes'ez \n; 989779 BEER n \nEE ; \"th", "metadata": {"headings": [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}, [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}], [{"headings_0": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, {"headings_1": {"content": "uuaigbuang Ayiqequnosoy quawabeue juawabeuryy uswa\u00dfeuen jeuonn]Nsu] ar uONeUIPIOO: 1 ha", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "'bbT", "metadata": {"headings": [{"headings_0": {"content": "'bbT", "page": 41, "level": 2}}, {"headings_1": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u \n; \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "'bbT", "page": 41, "level": 2}}, {"headings_1": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}, [{"headings_0": {"content": "'bbT", "page": 41, "level": 2}}, {"headings_1": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}], [{"headings_0": {"content": "'bbT", "page": 41, "level": 2}}, {"headings_1": {"content": "uewnH aounosay eu aounosay uewny aounosay aBeojs :", "page": 40, "level": 1}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ayenied Ayjensed payyuenb Aen\u0131ed payinuenb lina h paynuend An payiquend paynuend payuuend", "metadata": {"headings": [{"headings_0": {"content": "Ayenied Ayjensed payyuenb Aen\u0131ed payinuenb lina h paynuend An payiquend paynuend payuuend", "page": 41, "level": 1}}, {"headings_1": {"content": "'bbT", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "peynuenb", "metadata": {"headings": [{"headings_0": {"content": "peynuenb", "page": 41, "level": 1}}, {"headings_1": {"content": "Ayenied Ayjensed payyuenb Aen\u0131ed payinuenb lina h paynuend An payiquend paynuend payuuend", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aung Ana", "metadata": {"headings": [{"headings_0": {"content": "Aung Ana", "page": 41, "level": 5}}, {"headings_1": {"content": "peynuenb", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nu \naA SsaA SPA Sa SeA sa, SA \u2014", "metadata": {"headings": [{"headings_0": {"content": "Aung Ana", "page": 41, "level": 5}}, {"headings_1": {"content": "peynuenb", "page": 41, "level": 1}}, [{"headings_0": {"content": "Aung Ana", "page": 41, "level": 5}}, {"headings_1": {"content": "peynuenb", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Say", "metadata": {"headings": [{"headings_0": {"content": "Say", "page": 41, "level": 2}}, {"headings_1": {"content": "Aung Ana", "page": 41, "level": 5}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S\u0131ayenb uojeaid 14IDN uolssaidxa paysiqejsy BZUOABY IYIY MAT", "metadata": {"headings": [{"headings_0": {"content": "S\u0131ayenb uojeaid 14IDN uolssaidxa paysiqejsy BZUOABY IYIY MAT", "page": 41, "level": 1}}, {"headings_1": {"content": "Say", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO PUISIG Aun\u00bb OID \"weu\u00dfod JO Szg S owap e\u00f6ngwey \u2018o\u00dfungeyeAN T paej Jslog Mau au) \nsyeoB shed Ayinod", "metadata": {"headings": [{"headings_0": {"content": "S\u0131ayenb uojeaid 14IDN uolssaidxa paysiqejsy BZUOABY IYIY MAT", "page": 41, "level": 1}}, {"headings_1": {"content": "Say", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue ame> uns sBop yoddns Zz pue 0} Aep et w\u0131esy au) es owebunjN UMO}", "metadata": {"headings": [{"headings_0": {"content": "pue ame> uns sBop yoddns Zz pue 0} Aep et w\u0131esy au) es owebunjN UMO}", "page": 41, "level": 5}}, {"headings_1": {"content": "S\u0131ayenb uojeaid 14IDN uolssaidxa paysiqejsy BZUOABY IYIY MAT", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "pue ame> uns sBop yoddns Zz pue 0} Aep et w\u0131esy au) es owebunjN UMO}", "page": 41, "level": 5}}, {"headings_1": {"content": "S\u0131ayenb uojeaid 14IDN uolssaidxa paysiqejsy BZUOABY IYIY MAT", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aouepuany", "metadata": {"headings": [{"headings_0": {"content": "aouepuany", "page": 41, "level": 1}}, {"headings_1": {"content": "pue ame> uns sBop yoddns Zz pue 0} Aep et w\u0131esy au) es owebunjN UMO}", "page": 41, "level": 5}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T Jo0y epuejyep Ajddns 40 pue Juawssasse YyyeaH IUOUMEAN \u2018TIOH epuey!y ea] SNOWOWIA \"IIIDH yleay quawabeuew yyeay", "metadata": {"headings": [{"headings_0": {"content": "T Jo0y epuejyep Ajddns 40 pue Juawssasse YyyeaH IUOUMEAN \u2018TIOH epuey!y ea] SNOWOWIA \"IIIDH yleay quawabeuew yyeay", "page": 41, "level": 2}}, {"headings_1": {"content": "aouepuany", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P\u0131s\u0131q she \u2018siapeay pasaquy 4sasaqul \u2018siawuey uonebuu PazuUoJow Bunajjed papuayxg oloquwob pajesBaquy uolsijsadns \u2018sjeydsoy we \u2018SITIDH nl je uonsidwoy /uogenouay juawaindolg Ay\u0131lend Jo IIDH jo", "metadata": {"headings": [{"headings_0": {"content": "P\u0131s\u0131q she \u2018siapeay pasaquy 4sasaqul \u2018siawuey uonebuu PazuUoJow Bunajjed papuayxg oloquwob pajesBaquy uolsijsadns \u2018sjeydsoy we \u2018SITIDH nl je uonsidwoy /uogenouay juawaindolg Ay\u0131lend Jo IIDH jo", "page": 41, "level": 3}}, {"headings_1": {"content": "T Jo0y epuejyep Ajddns 40 pue Juawssasse YyyeaH IUOUMEAN \u2018TIOH epuey!y ea] SNOWOWIA \"IIIDH yleay quawabeuew yyeay", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "peas} \u2018SHBWUEY \u2018ebueAn)sag\u0131s Jaquad 7698 81 \"salge\u0131 pied", "metadata": {"headings": [{"headings_0": {"content": "peas} \u2018SHBWUEY \u2018ebueAn)sag\u0131s Jaquad 7698 81 \"salge\u0131 pied", "page": 41, "level": 4}}, {"headings_1": {"content": "P\u0131s\u0131q she \u2018siapeay pasaquy 4sasaqul \u2018siawuey uonebuu PazuUoJow Bunajjed papuayxg oloquwob pajesBaquy uolsijsadns \u2018sjeydsoy we \u2018SITIDH nl je uonsidwoy /uogenouay juawaindolg Ay\u0131lend Jo IIDH jo", "page": 41, "level": 3}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "metadata": {"headings": [{"headings_0": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}, {"headings_1": {"content": "peas} \u2018SHBWUEY \u2018ebueAn)sag\u0131s Jaquad 7698 81 \"salge\u0131 pied", "page": 41, "level": 4}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ssauaiemy uo \"BWWENWEAN quawasndoug Juswe\u0131nJo\u0131d nsaq Mau \nans vonebun woy ys Sumypew 30 J2Jem 00\u20ac sap \u00bbrz6 Adwnj 0\\} JO 2\\}060jng", "metadata": {"headings": [{"headings_0": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}, {"headings_1": {"content": "peas} \u2018SHBWUEY \u2018ebueAn)sag\u0131s Jaquad 7698 81 \"salge\u0131 pied", "page": 41, "level": 4}}, [{"headings_0": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}, {"headings_1": {"content": "peas} \u2018SHBWUEY \u2018ebueAn)sag\u0131s Jaquad 7698 81 \"salge\u0131 pied", "page": 41, "level": 4}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Paleumen Z jeuojeu SHOW/OHav uomanANsu0y Juawaoejday 0zze119} \u2018IIIIH \u2018TIIDH Jo", "metadata": {"headings": [{"headings_0": {"content": "Paleumen Z jeuojeu SHOW/OHav uomanANsu0y Juawaoejday 0zze119} \u2018IIIIH \u2018TIIDH Jo", "page": 41, "level": 1}}, {"headings_1": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40 TIIDH ye ul P enue \n,o pue JIIOH \"TITTIH IzoyseyeAN ayy \\|je", "metadata": {"headings": [{"headings_0": {"content": "Paleumen Z jeuojeu SHOW/OHav uomanANsu0y Juawaoejday 0zze119} \u2018IIIIH \u2018TIIDH Jo", "page": 41, "level": 1}}, {"headings_1": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}, [{"headings_0": {"content": "Paleumen Z jeuojeu SHOW/OHav uomanANsu0y Juawaoejday 0zze119} \u2018IIIIH \u2018TIIDH Jo", "page": 41, "level": 1}}, {"headings_1": {"content": "06 30 T 40) UI anse) SAIDH sasinu dO aseyd) juawdinba", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ezuodey", "metadata": {"headings": [{"headings_0": {"content": "ezuodey", "page": 41, "level": 1}}, {"headings_1": {"content": "Paleumen Z jeuojeu SHOW/OHav uomanANsu0y Juawaoejday 0zze119} \u2018IIIIH \u2018TIIDH Jo", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ZOpp", "metadata": {"headings": [{"headings_0": {"content": "ZOpp", "page": 41, "level": 4}}, {"headings_1": {"content": "ezuodey", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 ajeas L 103 Yysy (Add)", "metadata": {"headings": [{"headings_0": {"content": "ZOpp", "page": 41, "level": 4}}, {"headings_1": {"content": "ezuodey", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "USI Ay jsulebe jsuiebe 3sulebe \u2018aseasip Jsulebe : S13J10M Ul ebuayny jes1paw Palanpuo \u2018TINH SaaIWUoD", "metadata": {"headings": [{"headings_0": {"content": "USI Ay jsulebe jsuiebe 3sulebe \u2018aseasip Jsulebe : S13J10M Ul ebuayny jes1paw Palanpuo \u2018TINH SaaIWUoD", "page": 41, "level": 1}}, {"headings_1": {"content": "ZOpp", "page": 41, "level": 4}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ayy A\u0131ejes asnoy ITIDH juno", "metadata": {"headings": [{"headings_0": {"content": "USI Ay jsulebe jsuiebe 3sulebe \u2018aseasip Jsulebe : S13J10M Ul ebuayny jes1paw Palanpuo \u2018TINH SaaIWUoD", "page": 41, "level": 1}}, {"headings_1": {"content": "ZOpp", "page": 41, "level": 4}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "YIM IH eqeeuny owe\u00dfnyu eJeq sane, \u2019IIDH !6uobng Alopey jeIIPaW !Duobng Buruery", "metadata": {"headings": [{"headings_0": {"content": "YIM IH eqeeuny owe\u00dfnyu eJeq sane, \u2019IIDH !6uobng Alopey jeIIPaW !Duobng Buruery", "page": 41, "level": 4}}, {"headings_1": {"content": "USI Ay jsulebe jsuiebe 3sulebe \u2018aseasip Jsulebe : S13J10M Ul ebuayny jes1paw Palanpuo \u2018TINH SaaIWUoD", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a2 jo OBN yun", "metadata": {"headings": [{"headings_0": {"content": "YIM IH eqeeuny owe\u00dfnyu eJeq sane, \u2019IIDH !6uobng Alopey jeIIPaW !Duobng Buruery", "page": 41, "level": 4}}, {"headings_1": {"content": "USI Ay jsulebe jsuiebe 3sulebe \u2018aseasip Jsulebe : S13J10M Ul ebuayny jes1paw Palanpuo \u2018TINH SaaIWUoD", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oddns 9 uonIppe Pue Alewlg yoddns yoddns woddns yoddng gE", "metadata": {"headings": [{"headings_0": {"content": "oddns 9 uonIppe Pue Alewlg yoddns yoddns woddns yoddng gE", "page": 41, "level": 1}}, {"headings_1": {"content": "YIM IH eqeeuny owe\u00dfnyu eJeq sane, \u2019IIDH !6uobng Alopey jeIIPaW !Duobng Buruery", "page": 41, "level": 4}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ET00TO -016e an\u0131ea m ZTOOTO 900000 Buluueig saalnlas sotoze yyeay Ans ogooze jey\u0131dsoy ogooze jey\u0131dsoy ogooze Jeydsoy 0800ZE ley\u0131dsoH 9900ZE wayske", "metadata": {"headings": [{"headings_0": {"content": "ET00TO -016e an\u0131ea m ZTOOTO 900000 Buluueig saalnlas sotoze yyeay Ans ogooze jey\u0131dsoy ogooze jey\u0131dsoy ogooze Jeydsoy 0800ZE ley\u0131dsoH 9900ZE wayske", "page": 41, "level": 2}}, {"headings_1": {"content": "oddns 9 uonIppe Pue Alewlg yoddns yoddns woddns yoddng gE", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bulssadoid Asauiysep uoiisinboe aoueuaquiew pue 6una\u00dfpng . ased", "metadata": {"headings": [{"headings_0": {"content": "Bulssadoid Asauiysep uoiisinboe aoueuaquiew pue 6una\u00dfpng . ased", "page": 41, "level": 1}}, {"headings_1": {"content": "ET00TO -016e an\u0131ea m ZTOOTO 900000 Buluueig saalnlas sotoze yyeay Ans ogooze jey\u0131dsoy ogooze jey\u0131dsoy ogooze Jeydsoy 0800ZE ley\u0131dsoH 9900ZE wayske", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ylesH", "metadata": {"headings": [{"headings_0": {"content": "ylesH", "page": 41, "level": 2}}, {"headings_1": {"content": "Bulssadoid Asauiysep uoiisinboe aoueuaquiew pue 6una\u00dfpng . ased", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Buwaybuans", "metadata": {"headings": [{"headings_0": {"content": "Buwaybuans", "page": 41, "level": 1}}, {"headings_1": {"content": "ylesH", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0\\} \n: \n0\\} 0\\} 03 03", "metadata": {"headings": [{"headings_0": {"content": "Buwaybuans", "page": 41, "level": 1}}, {"headings_1": {"content": "ylesH", "page": 41, "level": 2}}, [{"headings_0": {"content": "Buwaybuans", "page": 41, "level": 1}}, {"headings_1": {"content": "ylesH", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOEOZOTO anjeA von!ppe i usudnba paunboe", "metadata": {"headings": [{"headings_0": {"content": "TOEOZOTO anjeA von!ppe i usudnba paunboe", "page": 41, "level": 1}}, {"headings_1": {"content": "Buwaybuans", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I je\u0131in\u0131nau\u00dfe uolsi~sadns je\u0131nyynau\u00dfe euonesado 60SOTOEOZT", "metadata": {"headings": [{"headings_0": {"content": "TOEOZOTO anjeA von!ppe i usudnba paunboe", "page": 41, "level": 1}}, {"headings_1": {"content": "Buwaybuans", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "E02090T0 pajqeug uolsua}xa WwaysAs Padojanap \u20ac0Z090T0 pajqeug Uo|sua}xa uoIsmiadns walsAs padojanap paonpay Ay\u0131p\u0131qaow Ayeyow manp SCI puegi a eIIunWWoy saseas\u0131p OTSOTOEOZT sjeqidsoy SDH pajeqiqeyas papuedxa/ OTSOTOEOZT \u2014sjeudsoy SDH pajeqiqeyas OTSOTOEOZT sjeqidsoy SDH payeqiqeyas papuedxa/ OTSOTOESOZT sreydsoy SDH payeqiqeyas Papuedxe, TOSTTOEOZT anoidwiy uonejndod aan", "metadata": {"headings": [{"headings_0": {"content": "E02090T0 pajqeug uolsua}xa WwaysAs Padojanap \u20ac0Z090T0 pajqeug Uo|sua}xa uoIsmiadns walsAs padojanap paonpay Ay\u0131p\u0131qaow Ayeyow manp SCI puegi a eIIunWWoy saseas\u0131p OTSOTOEOZT sjeqidsoy SDH pajeqiqeyas papuedxa/ OTSOTOEOZT \u2014sjeudsoy SDH pajeqiqeyas OTSOTOEOZT sjeqidsoy SDH payeqiqeyas papuedxa/ OTSOTOESOZT sreydsoy SDH payeqiqeyas Papuedxe, TOSTTOEOZT anoidwiy uonejndod aan", "page": 41, "level": 3}}, {"headings_1": {"content": "TOEOZOTO anjeA von!ppe i usudnba paunboe", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yeuonesado \\| 4", "metadata": {"headings": [{"headings_0": {"content": "E02090T0 pajqeug uolsua}xa WwaysAs Padojanap \u20ac0Z090T0 pajqeug Uo|sua}xa uoIsmiadns walsAs padojanap paonpay Ay\u0131p\u0131qaow Ayeyow manp SCI puegi a eIIunWWoy saseas\u0131p OTSOTOEOZT sjeqidsoy SDH pajeqiqeyas papuedxa/ OTSOTOEOZT \u2014sjeudsoy SDH pajeqiqeyas OTSOTOEOZT sjeqidsoy SDH payeqiqeyas papuedxa/ OTSOTOESOZT sreydsoy SDH payeqiqeyas Papuedxe, TOSTTOEOZT anoidwiy uonejndod aan", "page": 41, "level": 3}}, {"headings_1": {"content": "TOEOZOTO anjeA von!ppe i usudnba paunboe", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sms", "metadata": {"headings": [{"headings_0": {"content": "sms", "page": 41, "level": 5}}, {"headings_1": {"content": "E02090T0 pajqeug uolsua}xa WwaysAs Padojanap \u20ac0Z090T0 pajqeug Uo|sua}xa uoIsmiadns walsAs padojanap paonpay Ay\u0131p\u0131qaow Ayeyow manp SCI puegi a eIIunWWoy saseas\u0131p OTSOTOEOZT sjeqidsoy SDH pajeqiqeyas papuedxa/ OTSOTOEOZT \u2014sjeudsoy SDH pajeqiqeyas OTSOTOEOZT sjeqidsoy SDH payeqiqeyas papuedxa/ OTSOTOESOZT sreydsoy SDH payeqiqeyas Papuedxe, TOSTTOEOZT anoidwiy uonejndod aan", "page": 41, "level": 3}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue pee pue 35 pue /ATH ao Jauo a]q pue pue pue pue \u2018uyjeay", "metadata": {"headings": [{"headings_0": {"content": "pue pee pue 35 pue /ATH ao Jauo a]q pue pue pue pue \u2018uyjeay", "page": 41, "level": 2}}, {"headings_1": {"content": "sms", "page": 41, "level": 5}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00e4 \n\u2018abei0ys -o16y Bulssas0ig anjen", "metadata": {"headings": [{"headings_0": {"content": "pue pee pue 35 pue /ATH ao Jauo a]q pue pue pue pue \u2018uyjeay", "page": 41, "level": 2}}, {"headings_1": {"content": "sms", "page": 41, "level": 5}}, [{"headings_0": {"content": "pue pee pue 35 pue /ATH ao Jauo a]q pue pue pue pue \u2018uyjeay", "page": 41, "level": 2}}, {"headings_1": {"content": "sms", "page": 41, "level": 5}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue uonIppe jeuonnygsu] Bumuaygbuans uoleulpioo5 JEUOAN Bumuaygduang uoneindog Mayes Ayes", "metadata": {"headings": [{"headings_0": {"content": "pue uonIppe jeuonnygsu] Bumuaygbuans uoleulpioo5 JEUOAN Bumuaygduang uoneindog Mayes Ayes", "page": 41, "level": 1}}, {"headings_1": {"content": "pue pee pue 35 pue /ATH ao Jauo a]q pue pue pue pue \u2018uyjeay", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SUT UONEUIPIOOI", "metadata": {"headings": [{"headings_0": {"content": "SUT UONEUIPIOOI", "page": 41, "level": 1}}, {"headings_1": {"content": "pue uonIppe jeuonnygsu] Bumuaygbuans uoleulpioo5 JEUOAN Bumuaygduang uoneindog Mayes Ayes", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a wwawa\u00dfeuey uoneindog quawabeuey uoneindog Aryes quawaBbeuey uoneindod Ages quawabeue; uoneindod Ayes quawabeue; uoneindog Aayes Juswa\u00dfeuew", "metadata": {"headings": [{"headings_0": {"content": "a wwawa\u00dfeuey uoneindog quawabeuey uoneindog Aryes quawaBbeuey uoneindod Ages quawabeue; uoneindod Ayes quawabeue; uoneindog Aayes Juswa\u00dfeuew", "page": 41, "level": 2}}, {"headings_1": {"content": "SUT UONEUIPIOOI", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a2 TO pue zo pue pue pue pue \u2019yyleaH", "metadata": {"headings": [{"headings_0": {"content": "\u00a2 TO pue zo pue pue pue pue \u2019yyleaH", "page": 41, "level": 1}}, {"headings_1": {"content": "a wwawa\u00dfeuey uoneindog quawabeuey uoneindog Aryes quawaBbeuey uoneindod Ages quawabeue; uoneindod Ayes quawabeue; uoneindog Aayes Juswa\u00dfeuew", "page": 41, "level": 2}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue \u201cules \u2018yyeay mean \u2018uyeay \u2018uyjeay , T zo 70 20 pue pue Z0 \n70 \n\u201caby leLAsnpuy nez\\| uonezi", "metadata": {"headings": [{"headings_0": {"content": "\u00a2 TO pue zo pue pue pue pue \u2019yyleaH", "page": 41, "level": 1}}, {"headings_1": {"content": "a wwawa\u00dfeuey uoneindog quawabeuey uoneindog Aryes quawaBbeuey uoneindod Ages quawabeue; uoneindod Ayes quawabeue; uoneindog Aayes Juswa\u00dfeuew", "page": 41, "level": 2}}, [{"headings_0": {"content": "\u00a2 TO pue zo pue pue pue pue \u2019yyleaH", "page": 41, "level": 1}}, {"headings_1": {"content": "a wwawa\u00dfeuey uoneindog quawabeuey uoneindog Aryes quawaBbeuey uoneindod Ages quawabeue; uoneindod Ayes quawabeue; uoneindog Aayes Juswa\u00dfeuew", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by er: eee", "metadata": {"headings": [{"headings_0": {"content": "by er: eee", "page": 41, "level": 4}}, {"headings_1": {"content": "\u00a2 TO pue zo pue pue pue pue \u2019yyleaH", "page": 41, "level": 1}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "metadata": {"headings": [{"headings_0": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}, {"headings_1": {"content": "by er: eee", "page": 41, "level": 4}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quaw", "metadata": {"headings": [{"headings_0": {"content": "quaw", "page": 41, "level": 1}}, {"headings_1": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T \nOT IT au Er PT \nST \n\\| \n: \n. \n: \nu", "metadata": {"headings": [{"headings_0": {"content": "quaw", "page": 41, "level": 1}}, {"headings_1": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}, [{"headings_0": {"content": "quaw", "page": 41, "level": 1}}, {"headings_1": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}], [{"headings_0": {"content": "quaw", "page": 41, "level": 1}}, {"headings_1": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}], [{"headings_0": {"content": "quaw", "page": 41, "level": 1}}, {"headings_1": {"content": "uewny jeude> dojaaaq usw uewny jede) dojanaq quaw uewny jede) dojaaaq quaw uewiny jey\u0131dey dojsasq quaw uewny jeyides dojenag quaw uewnH iey\u0131de) dojaaaq", "page": 41, "level": 3}}]], "page": 41, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "metadata": {"headings": [{"headings_0": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}, {"headings_1": {"content": "quaw", "page": 41, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5", "metadata": {"headings": [{"headings_0": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}, {"headings_1": {"content": "quaw", "page": 41, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "metadata": {"headings": [{"headings_0": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}, {"headings_1": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "p \nIIN4 Alin Eu \nSOA saA SA SA say =", "metadata": {"headings": [{"headings_0": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}, {"headings_1": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}, [{"headings_0": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}, {"headings_1": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}], [{"headings_0": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}, {"headings_1": {"content": "000\u20190Sz 000\u20180ST 000\u2018002 000\u2018009 i OST\u2019LSZ 862\"b 6S6\u2019ZEE", "page": 42, "level": 4}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sa,", "metadata": {"headings": [{"headings_0": {"content": "Sa,", "page": 42, "level": 3}}, {"headings_1": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A \n\u20ac ewaing ul ans au) 3 u e IY \u2018 \nJO \njo jooyss jo ey jooyss jo 'IS9M Ayuno9 U0N33]]03 peos -eyeBuesey-owebuniy peo OJawWoy!g-ebebnwedy osoysngeANn-ebnquey pea ed", "metadata": {"headings": [{"headings_0": {"content": "Sa,", "page": 42, "level": 3}}, {"headings_1": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}, [{"headings_0": {"content": "Sa,", "page": 42, "level": 3}}, {"headings_1": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}], [{"headings_0": {"content": "Sa,", "page": 42, "level": 3}}, {"headings_1": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}], [{"headings_0": {"content": "Sa,", "page": 42, "level": 3}}, {"headings_1": {"content": "lind i UF] Ki paynuend Aline paynuend A Ppayyuend \u2018Ang paynuend payinuend", "page": 42, "level": 1}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IDUNO>", "metadata": {"headings": [{"headings_0": {"content": "IDUNO>", "page": 42, "level": 3}}, {"headings_1": {"content": "Sa,", "page": 42, "level": 3}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "metadata": {"headings": [{"headings_0": {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "page": 42, "level": 1}}, {"headings_1": {"content": "IDUNO>", "page": 42, "level": 3}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jestuyaL Japuab pajyebaib6esip sisAjeue \n\u201cyyy o jo -eBuayny jo 30 -ouoyng -ewaing jo peos -!Buo\u00dfng jenuey 49 Ju jo jooyas jo Jooyss \nJe \nLONINNSUOY oBuo.10JeAuey asodundijnw yBIH LONNASUOY Ss uolonsjsuo> j00pS eBuizey IZIYUIy Je oBuo.JoJeAuey Ayunoa pajuaio peos eyseysy-ebuekN -ninBunjeyeAN Jo nBundw-eqeuny Jo jo peoJ jo peos jo swoodsse\\|d Ayepuozas uona\\|dwo7 Aca \\| Alunwwo> uoajdwo> swooisse qns uonajdwo swoossse\\|d pue aoueuaqule\\| aoueuaquieyy adueuaqule\\|y emioqwiouig a2ueuaqueW efuekeweyy aoueuaquieyy adueuaqule\\|W N peos Pue \nUmo =e JO 4 je u) Japuab JO peod peo.", "metadata": {"headings": [{"headings_0": {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "page": 42, "level": 1}}, {"headings_1": {"content": "IDUNO>", "page": 42, "level": 3}}, [{"headings_0": {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "page": 42, "level": 1}}, {"headings_1": {"content": "IDUNO>", "page": 42, "level": 3}}], [{"headings_0": {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "page": 42, "level": 1}}, {"headings_1": {"content": "IDUNO>", "page": 42, "level": 3}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-OJOJNY-eweule\u00dfng", "metadata": {"headings": [{"headings_0": {"content": "-OJOJNY-eweule\u00dfng", "page": 42, "level": 5}}, {"headings_1": {"content": "epuejew eyeysn Aewud Z eqeig ul pue + sqway\u0131y ul ans", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aduUeUAaIUIE;W adueuajUEW IsnbunAuey S9UEUSILIEW adueuaquie; ewesweAy adueuajuiew adueuaulew", "metadata": {"headings": [{"headings_0": {"content": "aduUeUAaIUIE;W adueuajUEW IsnbunAuey S9UEUSILIEW adueuaquie; ewesweAy adueuajuiew adueuaulew", "page": 42, "level": 1}}, {"headings_1": {"content": "-OJOJNY-eweule\u00dfng", "page": 42, "level": 5}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eqweinw-oAsAbny", "metadata": {"headings": [{"headings_0": {"content": "eqweinw-oAsAbny", "page": 42, "level": 5}}, {"headings_1": {"content": "aduUeUAaIUIE;W adueuajUEW IsnbunAuey S9UEUSILIEW adueuaquie; ewesweAy adueuajuiew adueuaulew", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Auno> Izu nBunuey Auojwop K\u0131 S[JoOUS Asewud i6uobng Aseulid Ayuno3 Buyipne pue aueqaing", "metadata": {"headings": [{"headings_0": {"content": "Auno> Izu nBunuey Auojwop K\u0131 S[JoOUS Asewud i6uobng Aseulid Ayuno3 Buyipne pue aueqaing", "page": 42, "level": 1}}, {"headings_1": {"content": "eqweinw-oAsAbny", "page": 42, "level": 5}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ia Arewn pue qns yeys japuab ejep p\u0131ay", "metadata": {"headings": [{"headings_0": {"content": "ia Arewn pue qns yeys japuab ejep p\u0131ay", "page": 42, "level": 3}}, {"headings_1": {"content": "Auno> Izu nBunuey Auojwop K\u0131 S[JoOUS Asewud i6uobng Aseulid Ayuno3 Buyipne pue aueqaing", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "neysey aunnoy speoJ ap\u0131yan d > g peo\u0131", "metadata": {"headings": [{"headings_0": {"content": "ia Arewn pue qns yeys japuab ejep p\u0131ay", "page": 42, "level": 3}}, {"headings_1": {"content": "Auno> Izu nBunuey Auojwop K\u0131 S[JoOUS Asewud i6uobng Aseulid Ayuno3 Buyipne pue aueqaing", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOYOTTZI spsepue)s sjooyds suonnNsul TOIOTTZT spsepue}s sjooyss suonnNsut TOIOTTZT spsepuels sjooyss suonnNSsUu1l TOIYOTTZT spsepueys sjooyps suonnINsul TOIOTTZT sjuawasinbay wnwi\u0131uy sjooyss sLoNNINSUI", "metadata": {"headings": [{"headings_0": {"content": "TOYOTTZI spsepue)s sjooyds suonnNsul TOIOTTZT spsepue}s sjooyss suonnNsut TOIOTTZT spsepuels sjooyss suonnNSsUu1l TOIYOTTZT spsepueys sjooyps suonnINsul TOIOTTZT sjuawasinbay wnwi\u0131uy sjooyss sLoNNINSUI", "page": 42, "level": 1}}, {"headings_1": {"content": "ia Arewn pue qns yeys japuab ejep p\u0131ay", "page": 42, "level": 3}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Alseg Suawau\u0131nbay wnwium jew Pue 21889 sjuawainbay wnwi\u0131uy Jew Pue Alseg sjuawasinbay wnuwnuly jetu pue Alseg sjuawainbay \u201c\u0131nujulm yew pue Hlseg yew pue", "metadata": {"headings": [{"headings_0": {"content": "Alseg Suawau\u0131nbay wnwium jew Pue 21889 sjuawainbay wnwi\u0131uy Jew Pue Alseg sjuawasinbay wnuwnuly jetu pue Alseg sjuawainbay \u201c\u0131nujulm yew pue Hlseg yew pue", "page": 42, "level": 3}}, {"headings_1": {"content": "TOYOTTZI spsepue)s sjooyds suonnNsul TOIOTTZT spsepue}s sjooyss suonnNsut TOIOTTZT spsepuels sjooyss suonnNSsUu1l TOIYOTTZT spsepueys sjooyps suonnINsul TOIOTTZT sjuawasinbay wnwi\u0131uy sjooyss sLoNNINSUI", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PISIG pue Seay 6\u20ac", "metadata": {"headings": [{"headings_0": {"content": "Alseg Suawau\u0131nbay wnwium jew Pue 21889 sjuawainbay wnwi\u0131uy Jew Pue Alseg sjuawasinbay wnuwnuly jetu pue Alseg sjuawainbay \u201c\u0131nujulm yew pue Hlseg yew pue", "page": 42, "level": 3}}, {"headings_1": {"content": "TOYOTTZI spsepue)s sjooyds suonnNsul TOIOTTZT spsepue}s sjooyss suonnNsut TOIOTTZT spsepuels sjooyss suonnNSsUu1l TOIYOTTZT spsepueys sjooyps suonnINsul TOIOTTZT sjuawasinbay wnwi\u0131uy sjooyss sLoNNINSUI", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paseq", "metadata": {"headings": [{"headings_0": {"content": "paseq", "page": 42, "level": 4}}, {"headings_1": {"content": "Alseg Suawau\u0131nbay wnwium jew Pue 21889 sjuawainbay wnwi\u0131uy Jew Pue Alseg sjuawasinbay wnuwnuly jetu pue Alseg sjuawainbay \u201c\u0131nujulm yew pue Hlseg yew pue", "page": 42, "level": 3}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0\\}", "metadata": {"headings": [{"headings_0": {"content": "paseq", "page": 42, "level": 4}}, {"headings_1": {"content": "Alseg Suawau\u0131nbay wnwium jew Pue 21889 sjuawainbay wnwi\u0131uy Jew Pue Alseg sjuawasinbay wnuwnuly jetu pue Alseg sjuawainbay \u201c\u0131nujulm yew pue Hlseg yew pue", "page": 42, "level": 3}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue Aq Buluie pue Aq Suen pue Aq Bujuresy Pue a Pue spsepuejs Aq Bulujes) SPIOrE asuodsay Japuay BDUIIOIA", "metadata": {"headings": [{"headings_0": {"content": "pue Aq Buluie pue Aq Suen pue Aq Bujuresy Pue a Pue spsepuejs Aq Bulujes) SPIOrE asuodsay Japuay BDUIIOIA", "page": 42, "level": 1}}, {"headings_1": {"content": "paseq", "page": 42, "level": 4}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "200097 ueqin A\u0131unwwo) aesee Aq) \n\u2018", "metadata": {"headings": [{"headings_0": {"content": "pue Aq Buluie pue Aq Suen pue Aq Bujuresy Pue a Pue spsepuejs Aq Bulujes) SPIOrE asuodsay Japuay BDUIIOIA", "page": 42, "level": 1}}, {"headings_1": {"content": "paseq", "page": 42, "level": 4}}, [{"headings_0": {"content": "pue Aq Buluie pue Aq Suen pue Aq Bujuresy Pue a Pue spsepuejs Aq Bulujes) SPIOrE asuodsay Japuay BDUIIOIA", "page": 42, "level": 1}}, {"headings_1": {"content": "paseq", "page": 42, "level": 4}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EOOOTE pue uawabeuey pue see uawebeuey pue sonne uawabeuej PUR uawebeuew pue uswa\u00dfeuey COLOTObOZT uonuanaid SuayJbuans", "metadata": {"headings": [{"headings_0": {"content": "EOOOTE pue uawabeuey pue see uawebeuey pue sonne uawabeuej PUR uawebeuew pue uswa\u00dfeuey COLOTObOZT uonuanaid SuayJbuans", "page": 42, "level": 1}}, {"headings_1": {"content": "pue Aq Buluie pue Aq Suen pue Aq Bujuresy Pue a Pue spsepuejs Aq Bulujes) SPIOrE asuodsay Japuay BDUIIOIA", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sjassy EOOOTE sjassy e000ze sjassy EOOOTE essy, sanyioe4 6 EOOOTE sjassy sone dapuag ADUIJOIA asuodsas WasAs", "metadata": {"headings": [{"headings_0": {"content": "sjassy EOOOTE sjassy e000ze sjassy EOOOTE essy, sanyioe4 6 EOOOTE sjassy sone dapuag ADUIJOIA asuodsas WasAs", "page": 42, "level": 3}}, {"headings_1": {"content": "EOOOTE pue uawabeuey pue see uawebeuey pue sonne uawabeuej PUR uawebeuew pue uswa\u00dfeuey COLOTObOZT uonuanaid SuayJbuans", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "paseg ssane dapaas \u201d es", "metadata": {"headings": [{"headings_0": {"content": "sjassy EOOOTE sjassy e000ze sjassy EOOOTE essy, sanyioe4 6 EOOOTE sjassy sone dapuag ADUIJOIA asuodsas WasAs", "page": 42, "level": 3}}, {"headings_1": {"content": "EOOOTE pue uawabeuey pue see uawebeuey pue sonne uawabeuej PUR uawebeuew pue uswa\u00dfeuey COLOTObOZT uonuanaid SuayJbuans", 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[{"headings_0": {"content": "jessy", "page": 42, "level": 4}}, {"headings_1": {"content": "90TO060 9", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "$0 \neye man ala) uewny jeqde5 quow ses jede) ; quai uewny leyde> dojanaq quow uewny jeude> dojanaq aus uewny [eqide> dojanaq \nd dojaaag dojanaq \nSJe\u0131bayu] dodsued\\| ae S3DIAlaS d", "metadata": {"headings": [{"headings_0": {"content": "jessy", "page": 42, "level": 4}}, {"headings_1": {"content": "90TO060 9", "page": 42, "level": 1}}, [{"headings_0": {"content": "jessy", "page": 42, "level": 4}}, {"headings_1": {"content": "90TO060 9", "page": 42, "level": 1}}], [{"headings_0": {"content": "jessy", "page": 42, "level": 4}}, {"headings_1": {"content": "90TO060 9", "page": 42, "level": 1}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "usw", "metadata": {"headings": [{"headings_0": {"content": "usw", "page": 42, "level": 1}}, {"headings_1": {"content": "jessy", "page": 42, "level": 4}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "any pue", "metadata": {"headings": [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "p OT ZI 8T 61 \n144 \n09040106 Road Rehabilitation of \nIntegrate Community mushorero- kishegyere- \naccess & \nkanoni road in kayonza \nd \n\u201aTranspor feeder sub coun \n04 Transport roads \nt Asset constructed 260010 Road \nFully Infrastru \nRehabilitation Road Rehabilitation of Tes Quantified 340,000 Management & \ncture maintained Pacer omuchongo- kampala- \nand \nbaboona road 7kms in \nto facilitate a \n. \nservices Nyamirama TC \nmarket \n23 access feos \nAppendix 5 (a): service delivery under URF inspections. \n> Program Activity Total Pictorial evidence Summary of Audit conclusion me details expenditu findings (Time, \nre Quality, Quantity, (UGX\u2019000 Cost and", "metadata": {"headings": [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}, [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}], [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}], [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}], [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}], [{"headings_0": {"content": "any pue", "page": 42, "level": 1}}, {"headings_1": {"content": "usw", "page": 42, "level": 1}}]], "page": 42, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality", "metadata": {"headings": [{"headings_0": {"content": "Functionality", "page": 43, "level": 5}}, {"headings_1": {"content": "any pue", "page": 42, "level": 1}}], "page": 43, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Integrated", "metadata": {"headings": [{"headings_0": {"content": "Functionality", "page": 43, "level": 5}}, {"headings_1": {"content": "any pue", "page": 42, "level": 1}}], "page": 43, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018Mechanized", "metadata": {"headings": [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], "page": 43, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \n19,003.70 Pothole patching, planned activities \n\\| The \nTransport maintenance \nGrading, Spot were implemented. Infrastruct of 9.2km of \ngravelling and However, the entity ure And Burema- \nDrainage works were needs to plan for Services Kanyungusi \ndone as per the work roadsides maintenance road \nplan. especially clearing of bushes by road gangs. \nMechanized 46,524.00 \nPothole patching, The planned activities maintenance \nGrading, Spot were implemented. of 15.6km of \ngravelling and However, the entity Nyakatunguru \nDrainage works were needs to plan for \ndone as per the work roadsides maintenance Bihomborwa- plan. especially clearing of Nyanga- \nbushes by road gangs. Nkunda \nInfrastruct Mechanized 30,651.00 ure And maintenance \nServices of 24.5Kms \nRutenga- \nKinaba- \nPothole patching, The planned activities Grading, Spot were implemented. gravelling and However, the entity Drainage works were needs to plan for done as per the work roadsides maintenance Kiziba- plan. especially clearing of Mpungu \nInfrastruct Mechanized 30,750.00 ure And maintenance \nServices of 14.6km of \nBugongi - Nyamirama \nbushes by road gangs. \nPothole patching, The planned activities Grading, Spot were implemented. gravelling and However, the entity Drainage works were needs to plan for \ndone as per the work roadsides maintenance plan. especially clearing of bushes by road gangs. \nAppendix 5 (b): Service Delivery under Focus area inspections. \nirrigation \nand planned to implement complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools and this was done. \nDistrict Rural Water \nNone of the water projects (Construction of public latrines \nI advised the Supply And in RGCs, Extra-large Spring Protection, Construction of Accounting officer to Sanitation \nPiped Water Supply System (Gravity Flow Scheme), \nalways advertise early Conditional Grant \nExtension of piped water GFS, Borehole rehabilitation and \nto allow the (DRWSSCG) \nDesign of Piped Water System) had their procurement \nprocurement process adverts published by 30th June 2022 \nthe required time and \ne I noted that the district lacked water quality testing kits. \nAccounting Officer was advised to plan and Delayed procurement negatively : affects implementation ; . \ncauses \nbudget for acquisition of planned actities hence hampering service delivery. \nof water quality BSH KIN. \ne \\_Consequently, the district outsourced water quality \ntesting. \nImplementation of Delayed procurement of a contractor for Katete Seed School. \nI advise the Accounting UGIFT Delayed affect delivery the Officer to expedite ae the procurements service to intended \nprocess of beneficiaries. \nanother Contractor. \nApproved Actual Expenditures budget \nbudget \nAllocatio \ni \\|n(%) \n(Yo \n(B) \na (D)=(B/ ( (G) A) \nE)=", "metadata": {"headings": [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}, [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}], [{"headings_0": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, {"headings_1": {"content": "Functionality", "page": 43, "level": 5}}]], "page": 43, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sn", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], "page": 44, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "tl Po EEE \\| \n(a) New capital Min. \nWithin the developments 297,180,559 297,180,559 allowable that includes allocation water and \nsanitation \nfacilities \n(b) Rehabilitation i \n19 Within the of water 21,000,000 25 21,000,000 allowable facilities \nallocation i \n(c) Investment Maxim \n14 -4 \nservicing costs um of 52,080,098 10 \n52,080,098 \n10% \nTotal \nRWSSG (A) 370,260,657 370,260,657 \nAppendix 7: Eight(8) projects implemented and monitored under education development grant \nNo. Project/program name \nProject component Budget Releases \n\\| eae", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}]], "page": 44, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Completion of Multipurpose Main hall at kinkizi High school Transitional \n150,000,000 150,000,000 development \na a a a \n\\_\\_\\_\\_\\_\\| \\| \\| be \\| 2 Construction of Multipurpose Main hall at Burema sec school Transitional \n250,000,000 250,000,000 \n\\| development \\| 3 Construction of Multipurpose hall at Kihihi community ss Transitional \n200,000,000 200,000,000 development \n4 A 2-Classrooms Block and a 2-staff unit construction of at Transitional \n200,000,000 200,000,000 Matanda p/s development \n5 A 3-Classroom block and a 5-stance lined and drainable VIP Transitional \n200,000,000 200,000,000 latrine construction at Rushaka p/s \ndevelopment \n6 A 3-Classroom block and a 5-stance lined and drainable VIP Transitional \n200,000,000 200,000,000 \n\\| \nlatrine construction at Kazinga p/s \ndevelopment \n7 Construction of a 2-classroom block with staffroom at Bitabo SFG \n110,053,000 110,053,000 p/s \n8 Completion of a 3-classroom block with staffroom at \nKihembe p/s \nSFG 147,250,000 147,250,000 1,457,303,000 1,457,303,000 \nAppendix 8; Status of Project Implementation/Inspection for service deliver \nActivity details Total Summary of Audit conclusion expenditure findings (Time, \n(UGX) Quality, Quantity, \nCost \nand", "metadata": {"headings": [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}, [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}], [{"headings_0": {"content": "Sn", "page": 44, "level": 4}}, {"headings_1": {"content": "\u2018Mechanized", "page": 43, "level": 5}}]], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_Functionality)", "metadata": {"headings": [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Bitabo Primary \n\\| ; \\_ 110,053,000 Project successfully Fully completed school-3 Class \ncompleted with no \nissues on quality", "metadata": {"headings": [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2. Kihembe p/s-4 147,250,000 Project successfully Fully completed classroom block \ncompleted with no \nissues on quality", "metadata": {"headings": [{"headings_0": {"content": "_Functionality)", "page": 45, "level": 5}}, {"headings_1": {"content": "Sn", "page": 44, "level": 4}}], "page": 45, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n3 Matanda Primary 200,000,000 Project successfully Fully completed school-Staff house completed but \npending handover \nand commissioning \n4 Rushaka P/S- 200,000,000 Works partially Partially completed \nKinkizi H/S-Completion 150,000,000 of Multipurpose hall \nAppendix 9: Summary of inspection of transitional development grant activities \nProject Inspection Pictorial Evidence Recommendatio Remarks \nn \nRehabilitation of Mushorero-Kishegyere- All the road \nAccounting Officer River Ntengyere Section (kayonza Sub works were \nis advised to keep county) completed. the rehabilitated road \nwell Road length 6.8 KMs \nmaintained. \n\u00b0 Contractor: Redeemer International Engineering Limited \n. Contract \namount: UGX 194,165,241 \n. Amount paid to inspection date: UGX \n194,165,241 \ne Start Date:18/5/2023 \n. Actual end date:30/11/2023 \nRehabilitation of Omuchogo-Kampala- All the road \nAccounting Officer Baboona road. works were \nis advised to keep (Nyamirama Sub county) completed. \nthe rehabilitated road \nwell Road length 6.2 KMs \nmaintained. \nContractor: \nContract amount: UGX 105,648,940 \nAmount paid to inspection date: UGX 105,648,940 \ne Start Date: 18/5/2023 \nActual end date:30/11/2023 \nTotal \nTotal PRF Disbursements \nN. 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IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "metadata": {"headings": [{"headings_0": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}, {"headings_1": {"content": "WS D/L", "page": 51, "level": 1}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "metadata": {"headings": [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a v a -va \nv \na \nT 0 NS \nT c \u20ac v S \nKANYANTOROGO \\| KANYANTOROGO PDM \nMoney Lenders Act 2016 SACCO LIMITED \nRWANGA-KIHIHI \\| RWANGA-KIHIHI T/C PDM No \nNot licenced under \nT/C SACCO LIMITED \nBIHOMBORWA- \\| BIHOMBORWA-KIHIHI T/C No \nMoney Lenders Act 2016 = Not licenced under \nKIHIHI T/C PDM SACCO LIMITED \nMoney Lenders Act 2016 KIHIHI-KIHIHI T/C KIHIHI-KIHIHI T/C PDM No \nNot licenced under \nSACCO LIMITED \nMoney Lenders Act 2016 BUKORWE-NYANGA BUKORWE-NYANGA S/C No \nNot licenced under \nS/C PDM SACCO LIMITED \nMoney Lenders Act 2016 10 NKUNDA-NYANGA NKUNDA-NYANGA S/C No \nNot licenced under \nS/C PDM SACCO LIMITED \nMoney Lenders Act 2016 \nAppendix 14; Status of implementation of PDM Projects. \npicture", "metadata": {"headings": [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}, [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Loan \nLoan \nAmount as Amount as \nSs \nName of Name of PRF per SACCO per \nProject Status of the N Parish SACCO Beneficiary Records household\\_ funded roject BUKORWE- \nNYANGA S/C \nBUKORW PDM SACCO Vastina \nGOAT \n1\\|E LIMITED Nyiramiryango 1,000,000 1,000,000 KEEPING Not started yet The system captured dairy enterprise the real business plan is coffee farming and he belongs to coffee group, BUKORWE- \nDIARY he used money NYANGA S/C \nCATTLE to improve on BUKORW PDM SACCO \nENTERPRIS his coffee \nE LIMITED Samuel Madesi 1,000,000 1,000,000 E arden BUKORWE- \nNYANGA S/C \nBUKORW PDM SACCO \nTOMATO \nE LIMITED Annet Mpirirwe 1,000,000 1,000,000 GROWING Not started yet \nBUKORWE- \nBUKORW NYANGA S/C FISH \nE PDM SACCO Eric Nguruta 1,000,000 1,000,000 KEEPING has restocked LIMITED \nthe fish pond and bought some feeds \nErroneously system captured maize but she NKUNDA- \nNYANGA S/C belongs to KIGO MAIZE goat rearing PDM SACCO Justin \n5 NKUNDA LIMITED Habimaana\\_ \\| 1,000,000 1,000,000 FARM group. \nNKUNDA- \nNYANGA S/C \nPDM SACCO Imeridah \nPOULTRY has bought 6 NKUNDA LIMITED N eS 1,000,000 1,000,000 FARMING en birds \nShe bought 3 \n\\| goats in good \nNORTHE NORTHERN- \nKANUNGU T/C\\_ Slylivia \nGOAT condition PDM SACCO Kyomukama \\| 1,000,000 1,000,000 REARING + \nShe has used \nNORTHE NORTHERN- \\| \nthe money for \nKANUNGU T/C Doreen \nCOFFEE coffee PDM SACCO Akankwasa 1,000,000 1,000,000 FARMING maintenance \u2014 \n1 \nSOUTHE SOUTHERN- \nRN KANUNGU T/C Apophia \nGOAT She has \nWARD PDM SACCO Natukunda 1,000,000 1,000,000 REARING 4 bought 5 goats \nSOUTHE SOUTHERN- \nRN KANUNGU T/C Meresent GOAT \\| WARD PDM SACCO Tumuranye \\| 1,000,000 1,000,000 \\| REARING \\| Not started yet \\| \nSOUTHERN- \nKANUNGU T/C Jackson \nGOAT \nPDM SACCO Tweheyo \n1,000,000 \\| 1,000,000 REARING Not started yet SOUTHERN- \nKANUNGU T/C Agnes \nGOAT \nPDM SACCO Natukunda 1,000,000 1,000,000 REARING Not started yet", "metadata": {"headings": [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}, [{"headings_0": {"content": "D/L 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ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}], [{"headings_0": {"content": "D/L Wadd -3M Wad NON ONVAN as Wdd oJ9vs am", "page": 51, "level": 1}}, {"headings_1": {"content": "IHIHIN IHIHDI ODIvS al\u0131nn wound ONVAN WS ODIVS ann", "page": 51, "level": 3}}]], "page": 52, "document_name": "Kanungu District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kapchorwa District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Kapchorwa District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index cd688b6020e66a247c124c1f0482db732d954dd6..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kapchorwa District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "AUNT R aS \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAPCHORWA DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORI GINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cpprctrtreeterntetensnennsnsecasaneseensssenessusecensnneecsssenceanousescasnnnssetessivussssaseteasasisesnnetessnneeesnaeeeananes SDIGNAddV Gerneeeneeeeneensnsetenenssssereenenseteesnsessseenenestnensensssreteenensst sent quawanoidwiy jo sealy EG genteenteeentennssensensenessesenennsserenesnstennessstteeennsseeteesnnest trennten SUONEAIESIO 3NNISOd Z\u2019G ggenemenenetenenseessenssentenneesssenssssetennessettana Pns\u0131q ayg ul sonlandy WAd Jo Buipund \nT\u2019G Ee TACGOW LNAWdO1SASd HSTeVd IHL JO NOLLVINANFIdNI \n0\u00b0S porte 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TVLNIWNWIAODYILNI VANVIN JO NOLLVINIWNIIANI \nTr Qc eitretteeetenneessteessseecenssnseessssseeassnnecessisecssssesecsnntesetesnneeresstieseessnectsanesttssnsensnnesss (99Ssa) \nINVAD TVNOLLIANOD NOLLVYLINVS GNV AlddNS UILVM Wend LOTYLSIG \nTr 9T (SVAYV SNDOJ) SAWWVEDOUd/SINVYED LNAWNYSAOD AF JO NOLLYLNAWNFIANI \n0'r Gen SHALLY WIHLO en SANA dan ONY d1h GRUSAODINN \nOe Gen NaLIYI 30 SISVHANd \nList of Acronyms = \u00b0 = \nAcronym Meaning ] DLG \nDistrict Local Government \nGoU Government of Uganda \nHCMS Human Capital Management System \nICT Information and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions Integrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 LGFAR", "metadata": {"headings": [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], "page": 3, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authority LLG \nLower Local Governments \nre \\| Local Revenue \nMinistries, Departments and Agencies \nMinistry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government \nNAA \nNational Audit Act \nT a Non-Tax Revenue \nOffice of the Auditor General \nProgram Budgeting System \nPCA \nPayroll Consults Africa \nPDMS Payroll Deduction Management System PDU \nProcurement & Disposal Unit \nPFMA Public Finance Management Act Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets PS/ST \nPermanent Secretary / Secretary to Treasury TSA \nTSSA Sub Account \n\u2018REPORT OF THE AUDITOR GENERAL: - ~-- \nON THE FINANCIAL STATEMENTS OF KAPCHORWA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kapchorwa District Local Government, which comprise the Statement of Financial Position as at 30\u00b0\" 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 Kapchorwa 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": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}]], "page": 3, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents~such: as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kapchorwa district is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Kapchorwa district had a budget of UGX.28,121,421,616 out of which UGX.26,141,336,033 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "2 LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "ORI GINAL Copy", "page": 1, "level": 3}}]], "page": 4, "document_name": "Kapchorwa 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": "2 LGFAR", "page": 3, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details \nBudget Warrants % age of UGX (A) UGX (B) warrants", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "2 LGFAR", "page": 3, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "B/A", "metadata": {"headings": [{"headings_0": {"content": "B/A", "page": 5, "level": 8}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recurrent (Wage) \\| 16,865,475,658 16,865,475,658 Recurrent (Non-wage) \\| 7,002,138,606 6,295,155,608 Development", "metadata": {"headings": [{"headings_0": {"content": "B/A", "page": 5, "level": 8}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,253,807,352", "metadata": {"headings": [{"headings_0": {"content": "4,253,807,352", "page": 5, "level": 2}}, {"headings_1": {"content": "B/A", "page": 5, "level": 8}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28,121,421,616", "metadata": {"headings": [{"headings_0": {"content": "28,121,421,616", "page": 5, "level": 2}}, {"headings_1": {"content": "4,253,807,352", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.26,141,336,033, I reviewed the utilisation of warrants worth UGX.22,894,850,279 (98%) as summarised in the table below; \nDetails \nActual expenditure Cumulative Cumulative (UGX) Actual % out of expenditure \ntotal warrants Wage expenditure 15,795,062,089 15,795,062,089 67% PDM expenditure audited 58,032,849 15,853,094,938 68% 3 Focus area-DDEG (Non-", "metadata": {"headings": [{"headings_0": {"content": "28,121,421,616", "page": 5, "level": 2}}, {"headings_1": {"content": "4,253,807,352", "page": 5, "level": 2}}, [{"headings_0": {"content": "28,121,421,616", "page": 5, "level": 2}}, {"headings_1": {"content": "4,253,807,352", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "USMID)", "metadata": {"headings": [{"headings_0": {"content": "USMID)", "page": 5, "level": 2}}, {"headings_1": {"content": "28,121,421,616", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Education grant - Formerly SFG \n16,009,727,396 68% 156.632.458 \nmeee \n16,254,750,048 69% 245 022.652 \na \nMicroscale irrigation 16,265,545,048 10.795.000 \nprojects \nno \nUGIFT (Infrastructure) 1,905,709,665 18,171,254,713 \nFocus area-Water 18,387,201,766", "metadata": {"headings": [{"headings_0": {"content": "USMID)", "page": 5, "level": 2}}, {"headings_1": {"content": "28,121,421,616", "page": 5, "level": 2}}, [{"headings_0": {"content": "USMID)", "page": 5, "level": 2}}, {"headings_1": {"content": "28,121,421,616", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "215,947,053", "metadata": {"headings": [{"headings_0": {"content": "215,947,053", "page": 5, "level": 2}}, {"headings_1": {"content": "USMID)", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "development grant", "metadata": {"headings": [{"headings_0": {"content": "215,947,053", "page": 5, "level": 2}}, {"headings_1": {"content": "USMID)", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 5, "level": 2}}, {"headings_1": {"content": "215,947,053", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22,894,850,279", "metadata": {"headings": [{"headings_0": {"content": "22,894,850,279", "page": 5, "level": 2}}, {"headings_1": {"content": "outputs", "page": 5, "level": 2}}], "page": 5, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observation", "metadata": {"headings": [{"headings_0": {"content": "22,894,850,279", "page": 5, "level": 2}}, {"headings_1": {"content": "outputs", "page": 5, "level": 2}}], "page": 6, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -\\| Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nThe Accounting According to the approved budget, the DLG planned to collect local Officer \nshould revenue of UGX.266,229,451. however; by the end of the year, only ensure that all the UGX.311,330,829 had been collected representing 117% budgeted revenue performance. The summary is in the table below and the details are is \nadequately in appendix 1. \ncollected and that", "metadata": {"headings": [{"headings_0": {"content": "22,894,850,279", "page": 5, "level": 2}}, {"headings_1": {"content": "outputs", "page": 5, "level": 2}}], "page": 6, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "budgeted", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], "page": 6, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "tax Source Approved Actual Variance revenue is revised Budget Collections according to the 1 Tax Revenues 143,229,451 213,087,471 -69,858,020 \ncircumstances. Non-Tax \n123,000,000 \nRevenues 98,243,358 24,756,642 \n266,229,451 311,330,829 -45,101,378 \nThe DLG over collected revenue from LST, rent and from sale of goods and services which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity's revenue potential. Refer to Appendix. 1: \nThe Accounting Officer explained that following enhancement of salaries for scientists, there was an increase in collection of local service tax, which boosted local revenue. \nFurthermore, revenue from royalties cannot easily be estimated as Ministry of Energy and Mineral Development and URA making it hard for the District to estimate the revenue due and plan for it accordingly thereafter determines the volume of minerals mined. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.28,121,421,617 to The Accounting implement the various programmes, out of which Officer should UGX.26,141,336,033 was warranted resulting in a shortfall of engage \nthe UGX.1,980,085,584 representing 93 % performance. \nrelevant authorities and ensure that all The performance of warrants for each of the programmes is shown budgeted funds are in the table below; \nwarranted. \nProgramme Approved budget Warrants \nAgro-Industrialization 2,106,892,204 2,050,071,000 Tourism \n\u2018No~ \\| Goservation Development Plan Inslemant\u00e4tien \nRecommendation - \n443,501,429 \n417,849,000 \nTotal expenditure 28,121,421,617 \\| 26,141,336,033 \\| 93 \\| \nThe UGX. 1,980,085,584 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo Programme Amount not Activities not Purpose of the warranted implemented unimplemente d activity", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}, [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}]], "page": 6, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Agro- 56,821,204 Supply of Farmers not Industrialization Micro scale availed Irrigation \nequipment equipment to \nfarmers \n2 Tourism 6,399,983 Wage Staff not Development/ \nmotivated \nPrivate Sector \nDevelopment \n3 Natural 38,589,473 Wage Staff not Resources, \nmotivated Environment, \nClimate Change, \nLand A \n4 Integrated 13,324,000 Wage Staff not Transport \nmotivated Infrastructure \nAnd Services \n5 Human Capital 1,163,726,140 2. Completion Students did not Development \nof Kabeywa benefit from full Seed SS education services \n3. \nConstruction \nof Kaptanya \nSeed School \nCommunity 429,860,910 Wage Staff not Mobilization And motivated Mind-set Change \nGovernance And 245,711,445 Wage Staff not Security/ Digital /pension motivated Transformation/ \nPublic Sector \nTransformation \nDevelopment 25,652,429 Wage Staff not \n\\| No Observation -- - ~--", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}, [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}]], "page": 7, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Recommendation warranting done accordingly. Therefore, loading of the Cash Limits \nis the mandate of MoFPED. \nIt was further revealed that due to unremitted warrants, the District \ndid not acquire medical equipment for Ngangata Health Centre and \ncompletion of Kaptanya S.S.S.", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], "page": 8, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of The", "metadata": {"headings": [{"headings_0": {"content": "budgeted", "page": 6, "level": 8}}, {"headings_1": {"content": "22,894,850,279", "page": 5, "level": 2}}], "page": 8, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], "page": 8, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.1,612,200,000 from the various programmes out of which Officer \nshould UGX.168,866,360 was warranted resulting in a\\_ shortfall of engage \nthe UGX.1,443,333,640 representing 89.5% performance. \nrelevant development \nThe performance of warrants for each of the programmes is shown \\| partners \nand in the table below; \nensure that all budgeted funds are Programme Approved Warrants warranted. budget \nfunding \nHuman Capital Development 1,612,200,000 \n1,612,200,000 \nThe UGX.1,443,333,640 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgram Amount not Activities not Purpose of the me warranted implemented unimplemented activity \nHuman 1,443,333,640 Sensitisation, Health System Capital mmunization and Strengthening Developme buying mosquito \nnt \nnets \n1,443,333,640 \nAs a result of failure to warrant the budgeted funds, the District could not implement the sensitization activities on immunization and malaria awareness \nThe Accounting Officer noted the observations. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.26,141,336,033 availed during the The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "budgeted", "page": 6, "level": 8}}]], "page": 8, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], "page": 8, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observation \nRecommendation Human \nCapital \n17,271,791,000 16,881,215,196 \nDevelopment \nCommunity \nMobilization And Mind- 427,079,000 \n423,862,466 \nset Change \nGovernance \nAnd \nSecurity/ Public Sector \n4,780,309,033 4,084,506,934 \nTransformation/ \nDigital Transformation \nDevelopment Plan \nImplementation 417,849,000 423,024,327 \nTOTAL 26,141,336,033 24,352,064,293 \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 \nSN Programme Warrants not Activities Reason for Utilized \naffected by the the \nunder \nunderutilizati utilization on of warrants \n1 Agro- \n660,781,379 \nSupply of Micro Not Given Industrialization scale Irrigation \nequipment to \nfarmers \n2 Tourism 6,267,357 Wage Not Given Development/ \nPrivate Sector \nDevelopment \n3 Natural 13,443,404 Wage Not Given Resources, \nEnvironment, \nClimate \nChange, Land A \n4 Integrated 24,360,490 Wage Not Given Transport \nInfrastructure \nAnd Services \n5 Human Capital 390,575,804 1. Supply of Not Given Development \nMedical \nEquipment to \nNgangata HC", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}]], "page": 9, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction Not Given of Kaptanya Seed \nSchool \n6 Community 3,216,534 Wage Not Given", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], "page": 9, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Observation wet Are stesso \nRecommendation Farm produce from farmers was less than anticipated due to \nfailure to acquire micro scale Irrigation equipment. \nAccessibility to some areas of the District was affected due to a \nbad road network \nThe Accounting Officer explained warranted funds remain unutilized following failure by Ministry of Public Service to give clearance for recruitment of staff resulting in unutilized wage. Further, delay in Procurement Process for Kaptanya S.S.S construction and delay in supply of equipment in Ngangata HC III led to low absorption of warranted funds for the Project. \nLack of appropriate performance indicators and targets in \nthe work plans \nRegulation 11 (2) b of the Public Finance Management Regulations, The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}]], "page": 10, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], "page": 10, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2016 states that the work plan of a vote shall indicate the key Officer to engage performance indicators to be used to gauge the outputs. \nthe MoFPED and ensure that all Part A of the performance contract for Accounting Officers outlines activities \nhave the core performance requirements against which their appropriate performance should be assessed in regard to achievement of performance planned results. This requires the Accounting Officer to be assessed indicators \nand on the extent to which annual key performance indicators and targets. \ntargets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 05 outputs with 30 activities. I noted the following; \n\u00a9 04 outputs with 29 activities had clear performance indicators and targets. \ne 01 output with 01 activity did not have a clear performance indicator and targets as summarized in the table below and detailed in appendix 2. \nTable showing performance indicators and targets Catego \nNo of No. of No of Expenditure % ry of activi Activiti activiti Amount (UGX) Quant output ties in es with es \nificati s the clear without on of outpu perfor clear outpu ts mance perfor ts indicat mance \nors and indicat \ntargets ors and \nNo Observation ~ \nRecommendation \n\\| ee \nlikely to result in inaccurate performance information. \nThe Accounting Officer explained that when Budgeting in the PBS, Performance Indicators are not customized to the Local Government Standards as the indicators in the system and that this is out of the District\u2019s control. \nImplementation of outputs \nI assessed the implementation of five (05) outputs with thirty (30) The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 10, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 2}}]], "page": 10, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities worth UGX.1,742,210,293 and noted that \nOfficer should e Three (03) outputs with twenty six (26) activities and explain why all expenditure worth UGX.526,793,312 were fully implemented planned activities e Two (2) outputs with four (04) activities where one (01) were not fully activity worth UGX.180,000,000 was fully implemented while implemented. \nthree (03) activities worth UGX.1,035,416,981 were partially", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 2}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 2}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 2}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "showing", "metadata": {"headings": [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fo performance indicators and targets expenditure Catego No. \nof No.of No of\\| No of \nry of\\|of activiti Activi activiti activi Amount (UGX) output outp es in ties es ties \nuts the fully partiall not \nasses output imple y imple \nsed s ment implem ment \ned ented ed \nFully 03 26 26 00 00 526,793,312 implemen \nted \noutputs \nPartially 02 04 01 03 00 1,215,416,981 implemen \nted \noutputs \nNot 00 00 00 00 implemen \nted \noutputs \n0 \n1,742,210,293 \\| il \\| \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities", "metadata": {"headings": [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}, [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}]], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Kaptanya Seed School.\n2. Construction of Teryet Secondary School.", "metadata": {"headings": [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], "page": 11, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "47 \u201aDelivery of Services-from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1:71 \nService Delivery under URF and DDEG \nI sampled six (6) activities with a total expenditure of UGX.97,792,389. The significant findings are provided in the table below. \nNo. Prog Activity Source Total \nPictorial Summary Audit Management ram details of expenditure evidence\\| of conclusion \\|Response funds \nInteg Mechani 5,988,400. \nThe quality The \nrated zed \nof the road Accounting Trans Mainten was Officer port ance of \n= shaping, satisfactory explained that Infras Gamatui \ngrading and \nthis was due tructu -Sosur \ncompacting to the heavy re road were and And (2km) completed; continuous Servic at a \nhowever, rains which es cost of \ndrainage \nled to silting channels of the were ove drainage grown with channels and bushes. thereafter led to the growth of grass. However, it was revealed that road Gangs have been engaged to work on the roads. Mechani URF 6,069,500 \nzed \nMainten \nance of \nThe works the quality Management were \nof the road explained that completed; was not this was due however, satisfactory to the heavy Chesoye road side and n- drainage continuous Weere \nwas over rains which \nNo. Prog ; -Activity\u2019+-Source Total Pictorial Summary Audit Management- \n\\| \n- \n\u2014 ram details of expenditure evidence\\| of conclusion Response me funds F710 (UGX) findings \\| Mechani URF \n50 1,98 The works the quality Management zed \na! were of the road noted the Mainten \naN completed; was not observations. ance of \nhowever, satisfactory \nNgangat \ndrainage \na- \nchannels Kapleiko have been road silted up", "metadata": {"headings": [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}, [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], [{"headings_0": {"content": "showing", "page": 11, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}]], "page": 12, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(2km)", "metadata": {"headings": [{"headings_0": {"content": "(2km)", "page": 13, "level": 8}}, {"headings_1": {"content": "showing", "page": 11, "level": 2}}], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "causing water to run in the middle of the road. The road lacked \ngood murram for L a strong surface. Kamoro URF 7,720,000. \u201ci \nthe quality Management \\| k road \nPeet \\|\\| The works of the road explained that", "metadata": {"headings": [{"headings_0": {"content": "(2km)", "page": 13, "level": 8}}, {"headings_1": {"content": "showing", "page": 11, "level": 2}}, [{"headings_0": {"content": "(2km)", "page": 13, "level": 8}}, {"headings_1": {"content": "showing", "page": 11, "level": 2}}]], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(2km)", "metadata": {"headings": [{"headings_0": {"content": "(2km)", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 8}}], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pinteictbeyeil\\| Were \nwas not this was due \\| Mom \\| completed; satisfactory to the heavy however, \nand \n\\| road side continuous - \ndrainage rains which was over \nled to silting grown with of the bushes. \ndrainage \nThe road channels and lacked thereafter led", "metadata": {"headings": [{"headings_0": {"content": "(2km)", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 8}}, [{"headings_0": {"content": "(2km)", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 8}}], [{"headings_0": {"content": "(2km)", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 8}}]], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "good", "metadata": {"headings": [{"headings_0": {"content": "good", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 3}}], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to the growth murram for of grass. \na strong However, it surface was revealed that road Gangs have been engaged to work on \nRehabili URF 38,143,725 tation", "metadata": {"headings": [{"headings_0": {"content": "good", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 3}}, [{"headings_0": {"content": "good", "page": 13, "level": 3}}, {"headings_1": {"content": "(2km)", "page": 13, "level": 3}}]], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kaptok", "metadata": {"headings": [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "woi \nthe roads. \n\\| constructio The quality Management n was well of the noted the done bridge was observations. \nThe Accounting -Officer-explained that this was due to the heavy and continuous rains which led to silting of the drainage channels and thereafter led to the growth of grass. \nHowever, it was revealed that road Gangs have been engaged to work on the roads. \nThe Accounting Officer was advised to expedite the completion of all projects. \n1.7.2 The service delivery under focus areas \nI sampled Sixteen (16) out of Twenty (20) activities in Four (4) focus areas with a total expenditure of UGX.1,962,767,048 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nThere was adequate water flow; \nSN Focus Area Key Observation \nKey recommendation(s \n1, Water \ne Water works at \\|e The Accounting Officer was Development Kabeywa- Chepterech commended on this grant Water Main were performance. \nfunctional. \ne There was adequate \nwater flow", "metadata": {"headings": [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}, [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}]], "page": 13, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Water \ne Cheret, Chemenden e The Accounting Officer was Development spring and Kaptokwoi commended on this grant", "metadata": {"headings": [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], "page": 14, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "cliff spring were well performance. protected. \ne There was adequate \nwater flow", "metadata": {"headings": [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], "page": 14, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Water \ne Piped Water Scheme in e The Accounting Officer was Development Ngasire. commended on this grant e There was adequate performance. \nwater flow\n4. Education e Rehabilitation of five \\|e The Accounting Officer was Development Class Room Block at commended on this Grant Amukol P/S was performance. \ncompleted. \ne There was education \nservice delivery to the \ncommunity\n5. Education e Rehabilitation of Staff \\|e The Accounting Officer was", "metadata": {"headings": [{"headings_0": {"content": "Kaptok", "page": 13, "level": 3}}, {"headings_1": {"content": "good", "page": 13, "level": 3}}], "page": 14, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development House at Kaptokwoi P/S commended on this", "metadata": {"headings": [{"headings_0": {"content": "Development House at Kaptokwoi P/S commended on this", "page": 14, "level": 8}}, {"headings_1": {"content": "Kaptok", "page": 13, "level": 3}}], "page": 14, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grant was completed performance. e There was education \nservice delivery to the \nSN Focus Area: - +; Key Observation \nirrigation \nwas not delivered to Demonstration sites. \ne Farmers did not receive irrigation equipment for", "metadata": {"headings": [{"headings_0": {"content": "Development House at Kaptokwoi P/S commended on this", "page": 14, "level": 8}}, {"headings_1": {"content": "Kaptok", "page": 13, "level": 3}}, [{"headings_0": {"content": "Development House at Kaptokwoi P/S commended on this", "page": 14, "level": 8}}, {"headings_1": {"content": "Kaptok", "page": 13, "level": 3}}]], "page": 14, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "production", "metadata": {"headings": [{"headings_0": {"content": "production", "page": 15, "level": 2}}, {"headings_1": {"content": "Development House at Kaptokwoi P/S commended on this", "page": 14, "level": 8}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Key", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 15, "level": 2}}, {"headings_1": {"content": "production", "page": 15, "level": 2}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "recommendation(s) \nadvised to ensure the farmers receive the irrigation equipment \nUGIFT \ne Construction of Teryet \\|e The Accounting Officer was seed school not yet advised to expedite the completed since completion of the seed school computer lab and \nscience labs are not yet \npainted. \ne Education and Health \nservice delivery to the \nbeneficiaries have been \n\\| delayed \nUGIFT \ne Construction \nof \\|e The Accounting Officer was Kabenywa Seed School advised to expedite the is near completion since \ncompletion of the seed school \nthe compound levelling \nand playground are not", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 15, "level": 2}}, {"headings_1": {"content": "production", "page": 15, "level": 2}}, [{"headings_0": {"content": "Key", "page": 15, "level": 2}}, {"headings_1": {"content": "production", "page": 15, "level": 2}}], [{"headings_0": {"content": "Key", "page": 15, "level": 2}}, {"headings_1": {"content": "production", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- yet done. \nUGIFT e Construction of\\|e The Accounting Officer was Kaptanya seed school advised to expedite the was at ring beam level. \ncompletion of the seed school \ne Education service \ndelivery to the \nbeneficiaries have been", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 15, "level": 2}}, {"headings_1": {"content": "production", "page": 15, "level": 2}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "delayed", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 15, "level": 2}}, {"headings_1": {"content": "Key", "page": 15, "level": 2}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGIFT e Overhaul of Ngasire piped water scheme was", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 15, "level": 2}}, {"headings_1": {"content": "Key", "page": 15, "level": 2}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29'\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) \nNo Cbservation Recommendation UGX.16,284,227,330. UGX.15,859,181,414 (97%) was \nwarranted resulting into unwarranted funds of \nUGX. 425,045,916 (3%)\u201d). \nOut of the total warrants, UGX. 15,859,181,414 was utilized by the DLG resulting in no un-utilized warrants representing utilization of 100% as summarized in the table below. \nApprov Supple mentary \nBalance UGX. Bn \nFrom the analysis, I noted that all warranted funds were absorbed. \nValidation of employees on the entity payroll \nThe Accounting The District had 1004 employees on the IPPS payroll of which Officer should use 959 (96%) were fully verified, 42 (4%) partially verified, 00 the verified payroll (0%) not verified, and 03 (0.03%) did not show up. \nass a basis of", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}, [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}], [{"headings_0": {"content": "complete", "page": 15, "level": 2}}, {"headings_1": {"content": "delayed", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "updating monthly", "metadata": {"headings": [{"headings_0": {"content": "updating monthly", "page": 16, "level": 8}}, {"headings_1": {"content": "complete", "page": 15, "level": 2}}], "page": 16, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In addition, 46 individuals had not accessed the payroll by end payrolls for paying of June, 2023. These were captured as new records in my employee determination of the District wage bill. \nemoluments. \nThe summary of the validation exercise is shown in the table The", "metadata": {"headings": [{"headings_0": {"content": "updating monthly", "page": 16, "level": 8}}, {"headings_1": {"content": "complete", "page": 15, "level": 2}}, [{"headings_0": {"content": "updating monthly", "page": 16, "level": 8}}, {"headings_1": {"content": "complete", "page": 15, "level": 2}}]], "page": 16, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}], "page": 16, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "below; Officer should Details \nAnnual base engage the \nNumber of staff as per the payroll (June 2023 \nValidated as follows; \nTotal number of staff verified \n(UGX) concerned Service Commissions and 14,411,572,332 obtain minute extracts for the validation of the 13,543,398,492 employees by the Ministry of Public Partially verified (individuals 839,462,772 \nService. \nwhose information availed at the \nphysical verification did not fulfil \nall the requirements) (B \nThe Ministry of Not verified (appeared for 0 \nPublic Service validation but verified", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 2}}, {"headings_1": {"content": "updating monthly", "page": 16, "level": 8}}]], "page": 16, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation", "metadata": {"headings": [{"headings_0": {"content": "No Observation", "page": 17, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], "page": 17, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= 7 een \\| Recommendation - documents to confirm their existence and regularity of payroll", "metadata": {"headings": [{"headings_0": {"content": "No Observation", "page": 17, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 2}}], "page": 17, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "going", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}], "page": 17, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "recruitment. \nforward. A follow- b) 42 (04%) employees appeared for headcount were up of the affected partially validated due to lack of minutes/extracts from staff \nshould other Service Commissions to support their first immediately be appointment. made by c) A total of 00 (00.%) employees on the payroll appeared management so as for validation but did not satisfy the requirements of the to enable them validation exercise, hence were not verified. \naccess the payroll. d) A total of 03 (0.03%) employees on the payroll did not \nappear for the validation were accounted for by the \nAccounting Officer as being away for genuine reasons \nwhich included study leave abroad, staff who had no \nNational IDs at the time of validation. \ne) 46 individuals whose names were not on the District's \npayroll by June 2023, appeared for the validation exercise. \nThese individuals were included on the validated payroll, \nupon confirmation by the Accounting Officer regarding \ntheir status. \nThe Accounting Officer explained that this was caused by \ntransposition errors in the records of the affected staff. \n2.3 Inconsistencies in Employee Details \nA total of 484 employees on the payroll had inconsistencies in\\| I \nadvised the their dates of birth, captured in the payroll and data captured Accounting Officer by NIRA on the National IDs. The information is critical in the to engage the identification of an individual. \naffected staff and \nensure", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}, [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}], [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}]], "page": 17, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "that Inconsistent information undermines the integrity of the employee records District\u2019s records and may complicate the employee service are duly updated history and retirement procedures. Where the errors in dates and brought to the 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 did not respond to this observation. \nspecified timeline for appropriate action. \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the The Accounting accuracy of the payroll including planning, budgeting and Officer \nshould payments for the period of four years (2019/2020-2022/2023). ensure that the \n", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}, [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}]], "page": 17, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Chservation Recommendation financial loss to the Government. \neffecting payments. In addition, the The Accounting Officer explained that these payments were amounts \nover approved, processed and have since been paid. \nremitted should be followed up with a view of recovery. \nb \nDelayed deletion of employees from the payroll \nI noted that UGX.5,018,027 was paid to 09 staff who had The", "metadata": {"headings": [{"headings_0": {"content": "going", "page": 17, "level": 2}}, {"headings_1": {"content": "No Observation", "page": 17, "level": 5}}], "page": 18, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "going", "page": 17, "level": 2}}], "page": 18, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "either been retired, transferred, absconded or died. These Officer \nshould resulted into financial loss to government. \ninitiate a process of deleting these Delayed removal of staff from payroll resulted into financial names from the loss to Government. \npayroll. For staff on transfer of service, The Accounting Officer explained that the names were the Accounting erroneously migrated to the pension payroll one month later. Officer \nshould initiate a process of transfer of salary payment to their new duty stations. Cc", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "going", "page": 17, "level": 2}}], "page": 18, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the DLG Staff Establishment \nI advise the Review of the establishment revealed; \nAccounting Officer i. Out of 553 approved positions, a total of 250 positions liaise with the were filled leaving a gap of 328 vacant positions. In District \nService addition, 25 positions were over-filled. \nCommission, the ii. The entity did not have an approved and costed staff Ministry of Public establishment for primary, secondary and tertiary Service and institutions while the staff structure for health facilities MoDPED to ensure issued by Ministry of Health was not incorporated into the that the vacant district approved structure. \npositions are filled as per the Understaffing hinders the District\u2019s ability to deliver its approved District objectives, while overstaffing affects the wage budget of the staff structure. District and could be an indicator of an inadequate staff I advised the structure. Accounting Officer to engage relevant The Accounting Officer attributed this to the need for services stakeholders \nto offered by the affected cadres to the health facilities as well as develop \nand the latest approved structure for health centres. \nimplement a costed staff structure for \nThe Accounting Officer explained that the payables were mainly composed:of YLP\u00b0--- and UWEP whose recovery has become a challenge since most of the groups", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "going", "page": 17, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "going", "page": 17, "level": 2}}]], "page": 18, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "disintegrated.", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that the funds are recovered. \nOTHER MATTER \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}, [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 19, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 19, "level": 1}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 19, "level": 2}}, {"headings_1": {"content": "disintegrated.", "page": 19, "level": 1}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 2}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "AREAS)", "page": 19, "level": 2}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant 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. \nKapchorwa District received UGX.215,947,053 out of UGX.215,947,053 budgeted (100%) for the financial year 2022/23. Out of the UGX.215,947,053 received, the District spent UGX.215,947,053 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nCategory Activity \\| Planned Actual uantit \nuantit Piped Water Sub- \nDesign of Chemosong water \nThe following were my observations;--", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}, [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.1 Positive observations \noe All UGIFT projects were allocated water sources. \noe All the four projects were eligible as per list of capital investments all the realized UGX.215,947,053 was absorbed, leading to 100% absorption. \no The procurements complied with the PPDA guidelines. \ne Appraisal of planned projects was undertaken. \noe There was no mischarge of expenditure since the funds were incurred on item codes for which they were budgeted. \noe All the 4 activities were fully implemented. \no The water facilities had functional water user committee to ensure local ownership and long term usage of the facility. \no The design for Chemosong gravity flow scheme was approved by the Design Review Committee (Ministry of Water and Environment) \n4.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.1.2.1 Conformity with the five-year development plan \nSec 5.4 (a) (i) of the Grant Guidelines (2022/2023) requires that the proposed investments are derived from the approved LG Development Plan. \nI reviewed the water grant work plans and noted that none of the budgeted projects were provided for in the approved five-year development plan as detailed in Appendix 5. \nAs a result, UGX.133,635,934 was spent on projects that are not in line with the entity's strategic goals. This affected the water project implementation in higher priority areas. \nThe Accounting Officer explained that during preparation of the 5-year development plan, the departmental objectives are captured i.e. to improve access of safe water to the community and protection of springs; therefore, it is not possible to capture specific projects since they are demand driven. \nI advised the Accounting Officer to undertake a needs assessment and feasibility study to inform grant priorities and thereafter capture them in the periodical development plans. \nS/N UGIFT Project Water - source Community Audit Conclusion place and status and \naccessibility to \nwater s status \nConstruction of Teryet River Kapneibei Teryet and Kwoti Funded by another SSS \nvillage \nsource from Central Govt Construction of None \nKaptanya \nNo water source put in Kaptanya SSS place \nAs a result, the Seed Schools had water constraints or surrounding communities did not get to benefit from water sources that were supposed to accompany the", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}, [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "(DWSSCG)", "page": 19, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}]], "page": 20, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}], "page": 21, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the resource envelope could not allow extension of piped water to Kaptanya Seed SS in the prior year. However, resources have been provided in the current Financial Year to extend piped water to the school. \nI advised the Accounting Officer to ensure that the planned water extension works are implemented as planned. \n4.1.2.3 Timeliness of procurements \nSec 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. \nMy review of procurement files revealed the following; \na) None of the 4 projects had their procurement adverts published by 30th June 2022, and \nb) None of the 4 projects had their procurement contracts awarded by 31st October 2022. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}, [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}], [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}], [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}], [{"headings_0": {"content": "projects.", "page": 21, "level": 1}}, {"headings_1": {"content": "(DWSSCG)", "page": 19, "level": 1}}]], "page": 21, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}], "page": 21, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that rain patterns within the region influenced the advertising of projects. \nFurthermore, it was revealed that the water level is lowest in the month of February and March, which then informs commencement of projects during the dry month and therefore the delay in advertising. \nThe Accounting Officer explained that the asset register would be updated with these assets. \nI advised the Accounting Officer to ensure that the asset register is update on time.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}, [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.2.5 Preparation and submission of quarterly reports \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report are 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted performance reports for all the 4 quarters after the deadlines given for submission of the reports as shown in the table below; \nNo = Details Deadline for Actual date of Comment \na submission submission \n1 Quarter One 10\" October, 2022 21\u00b0 November, 2022 Delayed \n2 Quarter Two 10\u00b0\" January, 2023 23\" February, 2023 Delayed \n3 Quarter Three 10\" April, 2023 28\" April, 2023 Delayed \\| [4\\_ Quarter Four \\| 10\" July, 2023 07 August, 2023 \\| Delayed \n\\| \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}, [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}], [{"headings_0": {"content": "delivery.", "page": 21, "level": 1}}, {"headings_1": {"content": "projects.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that one of the requirements before submission of reports to Ministry of Water and Environment is attachment of extract from the PBS tool which usually comes with system challenges in the PBS Quarterly Report generation thereby affecting timely preparation, extraction and submission of", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 22, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "reports.", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], "page": 22, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with the MoFPPED on the PBS tool system challenges to ensure timely preparation of quarterly reports. \n4.1.2.6 Water quality \nSec 4.1.4 of the Grant Guidelines (2022/2023) require DLGs to test at least 20% of the already existing water sources across the LGs and 100% of all the new sources \n\u201cFailure to fully comply with the testing requirements derails-the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that for the sector to achieve 20% tests required there is need to acquire the water testing kits/equipment which are expenditure to buy. The water grant for non-wage is not sufficient to acquire testing kits in a year \nI advised the Accounting Officer to engage the relevant stakeholders for full budget realisation to ensure that all water sources are tested frequently and regularly as required by the grant guidelines. \n4.2. IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL \nTRANSFERS (UGIFT) PROGRAM \nThe 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. \nKapchorwa District received UGX.1,905,709,665 out of UGX.1,905,709,665 budgeted to the implement the programme. The following activities were undertaken; \nSN \\| Activity \n1 Construction of Teryet Seed School Construction of Kabenywa Seed School \nConstruction of Kaptanya Seed School Overhaul of Ngasire piped water scheme \n\\| Planned Actual \\| quantity quantity \\| 1 1 \\| 1 1 \n1 1 1 1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \no Allthe five (05) UGIFT activities were budgeted for. o The UGIFT funds were all sufficiently accounted for. \n~-Irregular budget allocations may affect the effective provision: of health-services as", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}, [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}], [{"headings_0": {"content": "reports.", "page": 22, "level": 2}}, {"headings_1": {"content": "quality.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], "page": 24, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer did not respond to this observation. \nThe Accounting Officer should ensure the proper allocation of grant funds as required by the guidelines. In addition, the Accounting Officer should ensure the alignment of expenditure codes in the programme with those in the PBS. \n4.2.2.2 Funding and Absorption \nOut of the approved budget of UGX.1,905,709,665, the district received UGX.1,905,709,665 (100%) resulting into no short fall.; Out of the received funds, UGX.1,725,709,665 (91%) was spent, thus leaving UGX.180,000,000 unutilized. Details are in the table below; \nApproved Warrants/ Expenditure \nbudget (UGX) Release (UGX) (UGX) \nums ser \nSSE REE TUNE 3 GT Se ee a ei \nnan \ntA \nCapital \ndevelopment \nRectang AT TR ETRTEEBTENGe \n1,905,709,665 1,905,709,665 1,725,709,665 \nUnder funding resulted in non-implementation of the following key activities; oe Supply of medical equipment to Ngangata HC III \nUnder absorption of released funds resulted in partial implementation of the following key activities; \nAs a result, health services were delayed to the intended beneficiaries. \nThe Accounting Officer acknowledged that the committed projects need to be implemented as per the work plan. \nI advised the Accounting Officer to ensure the Supply of medical equipment to Ngangata HC III is effected. \n4.2.2.3 Implementation of UGiFT activities \n4.2.2.3.1UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\u00b0 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being \nThe Accounting\u201c \u2018Officer \u201cexplained that the district had challenges with land acquisition in Teryet S.S.S because the community provided less land that delayed the titling process. However, it was revealed that titling of Kaptanya S.S.S is ongoing and that the Sub-County had not completed the payment of the additional land so as to proceed and survey Kabeywa Seed S.S.S. \nThe Accounting Officer should engage all relevant stakeholders and expedite the land title processing for all affected schools. \n4.2.2.3.2Inspection of UGIFT Grant activities \nI conducted physical inspections on 25/11/2023 of Three (3) UGIFT projects implemented at UGX.1,651,871,735 to assess service delivery indicators. I observed the following as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}, [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 24, "level": 1}}, {"headings_1": {"content": "reports.", "page": 22, "level": 2}}]], "page": 24, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EI Project", "metadata": {"headings": [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], "page": 25, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Inspection Remarks \nPictorial Evidence Construction of Teryet Inspection on 25/11/2023- \\| \n\\| Seed School at Teryet structures for ICT Lab and \\| \nvillage \nscience laboratories have ee OO a \\| \\| \n\\| \nbeen roofed, plastered and \n; shutters installed but not \n5 \n\\| Contractor: painted. The contract period \nNgujjo Investments Ltd \nended in June 2023, staff The ICT \"lab is not yet \\| houses not built, and \nplayground not worked on. \nContract Amount: Contract was not completed \nUGX.975,000,000 with duration. \nAmount paid to inspection \ndate: \nThe science labs are not yet UGX.522,239,654 \npainted. 2 Construction of Kaptanya Inspection on 25/11/2023- \nSeed School at Kaptanya \nstaff houses were at window \nSub County. \nlevel, classroom blocks at \nring beam level, but quality Contractor: of work was good. \nBAM Construction Co. \nContract Amount:", "metadata": {"headings": [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}, [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}], [{"headings_0": {"content": "EI Project", "page": 25, "level": 3}}, {"headings_1": {"content": "planned.", "page": 24, "level": 1}}]], "page": 25, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.3,059,426,760", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], "page": 25, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount to \nAs a result, intended education and health service delivery was delayed. \nThe Accounting Officer explained that the projects duration is still on going and the District will ensure completion within the period i.e. 30th June 2024. \nThe Accounting Officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n4.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.663,159,514 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \n\u00b0 The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}, [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}], [{"headings_0": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, {"headings_1": {"content": "EI Project", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], "page": 26, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant. \neo The District budgeted to receive UGX.245,022,652 and received UGX.245,022,652 representing 100% performance. \n\u00b0 The District undertook mitigation measures for projects/programs with related environmental and social impacts \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Inspection for service delivery under the Education Development Grant \nI sampled five (5) projects with a total expenditure of UGX.372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions \nProject ~-\\| Inspection Remarks \nPictoria \\| Evidence \nUGX.17,141,250 \nRehabilitation of e The leaking roof was repaired, tiles classroom block at \nwere cleaned and tile sheets \nGamatui Girls P/S \ninstalled. \ne The classrooms are being used. Contractor: \nBethel Contractors Co Ltd \nContract Amount:", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 26, "level": 1}}, {"headings_1": {"content": "UGX.3,059,426,760", "page": 25, "level": 3}}]], "page": 26, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.19,962,600", "metadata": {"headings": [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 26, "level": 1}}], "page": 27, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date:", "metadata": {"headings": [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 26, "level": 1}}], "page": 27, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.19,962,600", "metadata": {"headings": [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], "page": 27, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rehabilitation of e External walls were painted, veranda staff house at repaired \nKaptokwoi P/S at e The house needs cleaning before entering Kaptokwoi village. \nContractor: Gombe Vision Ent. Ltd \nContract Amount: UGX.17,500,000 \nAmount paid to inspection date: UGX.17,260,000 \nThe Accounting Officer revealed that the District would ensure timely completion of the inspected projects. \nThe Accounting Officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n4.4 MICRO SCALE IRRIGATION \nI designed- audit procedures to assess whether: the - utilization of the Micro Scale Irrigation Program was done in accordance with the program guidelines. \nThe following were my observations; 4.4.1 Positive observations \noe UGX.11,260,000 collected from 10 farmers at the time of audit as co-payment funds were deposited on General Fund account. \no The Accounting Officer did proper allocation of funds for capital development and complementary activities based on the program expenditure guidelines. \n4.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], "page": 28, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The District received UGX.254,775,715 out of UGX.254,775,715 budgeted (100%) resulting into full receipt. Out of the funds received UGX. NIL was spent on capital developments while UGX.8,150,000 (03%) on complementary activities. \ne Out of the total program receipts of UGX.254,775,715 UGX. 8,150,000 (03%) , \nwas utilized by the entity at the time of audit resulting into unspent balance of UGX.246,625,715. \nDetails are in the table below; \nRevised Warrants/ Total Variance % budget Release expenditur absorption e (as per \npayment \nA B (D/B)\\*100 Quarter one 00 00 \n00 \nQuarter two 84,925,238 84,925,238 84,925,238 00 Quarter 84,925,238 84,925,238 84,925,238 00 three \nQuarter Four 84,925,238 84,925,238 8,150,000 76,775,238 10 254,775,715 254,775,715 8,150,000 246,625,715 03 \nAs a result of the budget short falls key program activities such as supply of irrigation \n> => -\u00b04.4,2,2 Implementation of the Micro irrigation program \n\u00b0 = -", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}]], "page": 28, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; o Farmer awareness raising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF. o The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. o The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. e The supply and installation of equipment. e The supplier shall carry out service and maintenance during the warranty period and offers technical training & support to the farmer. I reviewed the implementation of the micro irrigation program and made the following observations; o A review of the detailed program work plan revealed that the district spent UGX.8,150,000 out of UGX.63,693,929 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. I noted that the outputs for complementary activities were inadequately quantified in the work plan. I further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. o The ten (10) farmers who co-funded had not been supplied with irrigation equipment. Details in Appendix 7. o A review of the receipts/bank deposit slips and bank statement revealed that UGX.11,260,000 out of the expected UGX.11,260,000 was collected from 10 farmers at the time of audit leading to under collection of UGX.0. Audit further noted that out of the co-payment funds collected of UGX.11,260,000, UGX.11,260,000 had been transferred to TSA account. In addition, by the end of the FY, the District had utilized UGX.0 out of UGX.11,260,000. As a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. 4.5 UTILISATION OF DISCRETIONARY- DEVELOPMENT EQUALIZATION- GRANT-. (DDEG) NON-USMID GRANT Discretionary Development Equalization Grant (DDEG) is a fiscal transfer reform developed to ensure equitable distribution of resources to Local Governments, so that those Local Governments which are less well-off are able to catch up with other areas in accordance to Article 193 (4) of the Constitution. The DDEG is structured based on the", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}, [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}], [{"headings_0": {"content": "following;", "page": 28, "level": 1}}, {"headings_1": {"content": "UGX.19,962,600", "page": 27, "level": 3}}]], "page": 29, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 28, "level": 1}}], "page": 30, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All budgeted funds were received. \no All the projects were implemented as planned. \nallocation\u2019 by~UGX:: 23;494,869 (15%), Investment Servicing and Monitoring was = under allocated by UGX. 3,151,834 (2%) as shown in the table below. \nMain \nThreshold as per Actual percentage Approved Variance Audit Expenditure the guidelines (budget) budget \nItems", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 28, "level": 1}}, [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 28, "level": 1}}]], "page": 30, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Din", "metadata": {"headings": [{"headings_0": {"content": "(Din", "page": 31, "level": 8}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Infrastructure vo 1 \n41,833,264 (26.7%) \nProjects \n43.3 [imoveret Performance", "metadata": {"headings": [{"headings_0": {"content": "(Din", "page": 31, "level": 8}}, {"headings_1": {"content": "plan.", "page": 30, "level": 1}}], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[mn Maximum", "metadata": {"headings": [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15% 9 mn aso Investment Maximum 10% 103,815,737(66.3%) \nover Servicing and 15,663,246 allocation Monitoring \n-56.3% \nData collection Maximum 5% 10,983,457 (7%) 71623 \nover", "metadata": {"headings": [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- allocation BR Eee 156763274581]. Sn", "metadata": {"headings": [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Irregular budget allocations may affect the proper implementation of Infrastructure Projects \nThe Accounting Officer noted the observations. \nThe Accounting Officer was advised to ensure that the District undertakes proper budget allocations going forward. \n4.5.3 \nInspection for service delive \nrojects implemented in 2022/23 \nI sampled two (2) projects with a total expenditure of UGX. 41,833,264 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nThe following was observed; \nSub project/Sub Details of findings \nPictorial evidence groups \n1 Renovation of Kapsinda The renovation was well \nSub County Offices. \ncompleted within the contract \nperiod \nContract \nAmount: UGX.32,770,264 \nAmount paid to \ninspection date: \nPhoto showing state of \nThe Accounting Officer should ensure-that-the facilities are fully completed and made functional in order to improve the much needed service delivery. \n4.6 \nREVIEW OF KAPCHORWA DISTRICT HOSPITAL OPERATIONS \n4.6.1 delivery \nExamination of stores records revealed that management experienced delays in delivery of medicines and sundries to the hospital by National Medical Stores. \nLong lead-time affects the effective delivery of health care services to the patients due to the shortages it creates. \nThe Accounting Officer revealed that delayed delivery of drugs occurs at National Medical Stores where they sometimes supply outside their delivery schedule. Furthermore, the increased population of clients at the hospital worsens this situation where drug supplies run out of stock before the next supply. \nThe Accounting Officer was advised to engage National Medical Stores for enhancement of timely delivery of drugs and medical supplies to the Hospital.", "metadata": {"headings": [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}, [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}]], "page": 31, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.6.2 Expired Drugs Chapter 8.2 of the M.O.H essential medicines and health supplies management Manual (EMHS) 2018, requires that all expired medicines are recorded in a register along with the price and that at the end of a reporting period (quarterly), the total value of expired stock that has expired are to be calculated and included in the facility's regular reports. It also requires the Accounting Officer to designate a separate part of the storeroom for damaged and expired goods. This area should clearly be labelled as the storage area for expired items, and where possible, should be physically separated from other commodities. An inspection of the Hospital stores and an analysis of end-of-year stock balances for essential medicines revealed that the hospitals had expired drugs, these were kept together with live medicines in the same stands in the stores. Furthermore, management did not provide the values of the expired drugs did not budget for the disposal of the expired drugs. Expiry of stocks leads to financial loss and poor service delivery to the public. Poor handling of expired drugs increases the risk of expired drugs mistakenly dispensed to unsuspecting patients or ending up on the open market. 4.6.3 Stock-Outs and Non-Delivery of Medicines\u2018and Medical Supplies An interview with Management revealed that on several occasions the Hospital experienced drug stock outs resulting into lack of several essential, vital and necessary drugs. Drug stock-outs are not only detrimental to the life of patients who need these drugs, but also erode patients\u2019 confidence in the public health care system, which may lead them to seek inappropriate and expensive alternative health care services elsewhere. The Accounting Officer revealed that the stock outs in hospital are as a result of the high influx of patients from the neighbouring districts of Kween, Bukwo, Amudat and Bulambuli Districts. Furthermore, the non-delivery of medicines and medical supplies is always communicated to NMS. Hospital continues to request for emergency medicines though not sustainable. The Accounting Officer should continue liaising with the relevant stakeholders to ensure timely release of all the needed drugs. 4.6.4 Understaffing in Health Facilities Section 2.4 of Ministry of Health Service Standards and Service Delivery Standards for The Health Sector July 2016, provides that details of staffing per level will be according to the Approved Staffing Norms of Ministry of Public Service detailing out the staff structures that need to be adequately filled for efficient", "metadata": {"headings": [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}, [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}], [{"headings_0": {"content": "[mn Maximum", "page": 31, "level": 3}}, {"headings_1": {"content": "(Din", "page": 31, "level": 8}}]], "page": 32, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "urgent", "metadata": {"headings": [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], "page": 34, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This affects service delivery at the Hospital. \nThe Accounting Officer revealed that the high number of patients being treated at the Hospital causes this. \nI advised the Accounting Officer to engage the relevant stakeholders so that the hospital is elevated to regional referral status so that it caters for the increased patient load in the region. \n4.6.7 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 \nMore than 75% of staff do not have accommodation as few uses the unipots. \nCongested and dilapidated hospital stores \nFurthermore, I also noted that the Hospital sewage system is completely outdated. It was revealed that this was made of the asbestos type of pipes of the 1960s and it was budgeted for a very small population served by health centre IV, this has never been replaced and inconveniences hospital operations a lot because it oozes out", "metadata": {"headings": [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}, [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}], [{"headings_0": {"content": "urgent", "page": 34, "level": 8}}, {"headings_1": {"content": "[mn Maximum", "page": 31, "level": 3}}]], "page": 34, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "frequently.", "metadata": {"headings": [{"headings_0": {"content": "frequently.", "page": 35, "level": 1}}, {"headings_1": {"content": "urgent", "page": 34, "level": 8}}], "page": 35, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer revealed that the Hospital structures were constructed in the 1960s to accommodate drugs of a health centre IV and they are still in existence. \nThe Accounting Officer should carry out an assessment to establish or confirm whether or not the structures shouldn\u2019t be condemned and destroyed as soon as", "metadata": {"headings": [{"headings_0": {"content": "frequently.", "page": 35, "level": 1}}, {"headings_1": {"content": "urgent", "page": 34, "level": 8}}, [{"headings_0": {"content": "frequently.", "page": 35, "level": 1}}, {"headings_1": {"content": "urgent", "page": 34, "level": 8}}]], "page": 35, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "possible.", "metadata": {"headings": [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], "page": 35, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OTHER 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 \nthe preparation-of financial statements that are free from material misstatersent-whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG Council\u2019s 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": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}, [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}]], "page": 35, "document_name": "Kapchorwa 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": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], "page": 36, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00a9 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. oe 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 DLG Council's internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\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 DLG Council\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's report. However, future events or conditions may cause the DLG Council to fail to From the matters communicated withthe 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. 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", "metadata": {"headings": [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}, [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}], [{"headings_0": {"content": "possible.", "page": 35, "level": 1}}, {"headings_1": {"content": "frequently.", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "finance", "metadata": {"headings": [{"headings_0": {"content": "finance", "page": 38, "level": 2}}, {"headings_1": {"content": "possible.", "page": 35, "level": 1}}], "page": 38, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "58 PDM SACCOs in Kapchorwa DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income-generating activities. The district also received UGX. 58,032,849 for the PDM Administrative costs, which was paid to PDCs. \n5.2 Positive Observations \n\u00b0 The HLG Core Implementation team was fully constituted as per the guideline. The quarterly performance reports, 4 quarterly performance reports were prepared. \nThe approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 58,032,849 out of which, all UGX. 58,032,849 was received. \nThe PDC was fully constituted in all the 10 sampled SACCOs as per the guidelines and the PDC a leadership vetting committees were elected and", "metadata": {"headings": [{"headings_0": {"content": "finance", "page": 38, "level": 2}}, {"headings_1": {"content": "possible.", "page": 35, "level": 1}}, [{"headings_0": {"content": "finance", "page": 38, "level": 2}}, {"headings_1": {"content": "possible.", "page": 35, "level": 1}}]], "page": 38, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inaugurated.", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], "page": 38, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The 10 PDCs held 3 out of 4 quarterly meetings and prepared quarterly performance reports. All the 10 SACCOS had fully constituted SACCO boards All the members of the board members in the 10 SACCOs filled in expression of interest forms prior to being elected board members. UGX 58,032,849 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation. The training of trainers (Core Implementation team) was conducted on 6\" \u2014 8\" June 2022 after which field work was undertaken from 10\" June to end of July and the consolidated Training Report is hereby attached for verification Training of local experts was carried out in all the 10 sampled parishes. The HLG core implementation team did train households and enterprise group leaders in 58 parishes on household visioning and enterprise analysis. All 10 sampled SACCOs signed PRF financing agreements before funds were transferred to them. Funds were transferred to all 10 sampled SACCOs with evidence of submission of attestation form to the Secretariat. The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets, which ensured the implementation of prioritized road projects. \u20185.3.1 Planning and Budget Performance\u2019 I reviewed the Kapchorwa District approved work plan and budget for PDM activities and noted the following. 5.3.1.1 District Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. A review of the District budget and work plans revealed that no priorities were received from the Sub Counties; and none was incorporated in the entity\u2019s budget/work plan. Failure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. The Accounting Officer did not respond to this observation. I advised the Accounting Officer to ensure that priorities from Sub Counties are identified and incorporated in the DLG/MDA\u2019s budget and work plans to enable alignment of PDM activities for proper implementation. 5.3.1.2 SACCOs Paragraph", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}, [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}]], "page": 38, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM-Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2;", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}], "page": 41, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nThe structures are summarized as below; \no The HLG Core Implementation Team shall constitute the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}, [{"headings_0": {"content": "inaugurated.", "page": 38, "level": 1}}, {"headings_1": {"content": "finance", "page": 38, "level": 2}}]], "page": 41, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], "page": 41, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The Parish Development Committee (PDC), which comprises seven members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne A PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o \ninternal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe \nthat 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 District Council, Parish and SACCO level and made the following observations; \nGovernance \nObservations Structure \nParish Development \ne The PDCs did not prepare parish priorities and action Committees (PDC) \nplans for the FY 2022/2023. For those that developed, the priorities were not prepared in the prescribed format showing category, name of priorities, quantity, location and expected date of implementation. APPENDIX 9 \nGeneral Meetings by \n58 .PDM SACCOs did not include the bank account", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}]], "page": 41, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00b0 ~All- quarterly meetings were held and Quarterly Performance Reports -were-- ---- prepared for all the SACCOs, however, no evidence was presented for verification to confirm this. \ne The guidelines by MoFPED directed that accounts be opened and funds transferred to the SACCO accounts by 28th June 2022; later on conditions to access the PDM Project Revolving Fund were provided by the banks through \nan understanding with MoFPED to have a special resolution and other requirements before funds were accessed. \ne The Budget Execution Circular for Financial Year 2022/2023 issued in June \n2022 gave Guidelines to open SACCO Accounts and transfer funds accordingly \nsince the AGMs had not been held. \ne The forms were not presented for verification. \noe The Executive Committee and Sub-Committees are functional. Please find attached Minutes and Reports accordingly for verification. \nI advised the Accounting Officer to: \noe Continue sensitising PDCs about holding all quarterly meetings; o Ensure SACCOs have fully constituted Boards, and; \ne Ensure these committees are always functional. \n3347 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of o \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its e \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development oe \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \noe A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The \nSN Nature of registration - Observations = \n=", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}]], "page": 42, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Registration of PDM SACCOs \\| All 58 SACCOs were registered under the Cooperative Societies Under the Cooperative Act. \nSocieties Act \n2; Licensing of PDM SACCOs All 58 SACCOs were not licensed Under the Microfinance Under the Microfinance Institutions Money Lenders Act \nInstitutions Money Lenders As a result, enforcement of recovery of PRF from beneficiaries by Act \nthe PDM SACCOs may be legally challenged leading to loss of funds.\n2. Registration of Enterprise I noted that all 119 enterprise groups in 10 PDM SACCOs were Groups as Community Based registered by the Community Development Officers at the Sub", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 41, "level": 1}}, {"headings_1": {"content": "inaugurated.", "page": 38, "level": 1}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Organizations", "metadata": {"headings": [{"headings_0": {"content": "Organizations", "page": 43, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 41, "level": 1}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "County as Community Based Organizations (CBOs).", "metadata": {"headings": [{"headings_0": {"content": "Organizations", "page": 43, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 41, "level": 1}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Signing of PRF Financing e UGX. 5,800,000,000 was transferred to 58 SACCOs with signed Agreements PRF financing agreements.\n5. Submission of Attestation e UGX. 5,800,000,000 was transferred to 58 SACCOs with Forms by the Accounting \nevidence of attestation form to the Secretariat as detailed in Officer (AO)", "metadata": {"headings": [{"headings_0": {"content": "Organizations", "page": 43, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 41, "level": 1}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "There was a risk of disbursing funds to beneficiaries that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer explained that: \no The PDM Secretariat did not provide guidance on licensing of PDM SACCOs in the entire country. The SACCOs are still at a young stage and being", "metadata": {"headings": [{"headings_0": {"content": "Organizations", "page": 43, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 41, "level": 1}}, [{"headings_0": {"content": "Organizations", "page": 43, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 41, "level": 1}}]], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "groomed.", "metadata": {"headings": [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The updated lists would be availed during verification, which was not done. oe \nI advised the Accounting Officer to: \noe Ensure the SACCOs are licensed. \noe Ensure that parish chiefs update their PDM member registers. \n5.3.1.8 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref:", "metadata": {"headings": [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}, [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}], [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}], [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A loan applicant must be a member of a-registered subsistence household on the @ \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \no Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}, [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}]], "page": 44, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Insurance Policy e97 PRF beneficiaries who carried out The Accounting Officer for Farming farming enterprises in 10 PDM should ensure that", "metadata": {"headings": [{"headings_0": {"content": "groomed.", "page": 43, "level": 1}}, {"headings_1": {"content": "Organizations", "page": 43, "level": 2}}], "page": 44, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}], "page": 44, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs did not obtain agricultural insurances \nis insurance policies from UAIS. \nundertaken for farming enterprises. \nLack of recourse in form of insurance \nwill expose the farming enterprises to \nthe adverse effects of climate change \nand may result into failure to recover \nthe loan funds. \nAccounting Officer explained that insurance Policy Guidelines were not affected by the PDM Secretariat. However, there is low awareness among citizens about the insurance 1 \nsubject; Accounting Officer will engage relevant stakeholders as advised. \nThe Accounting Officer explained that: \noe The loan Beneficiaries were selected through the PDMIS and that this system used set perimeters to categorize beneficiaries as either subsistence 'yes' or 'no' which was a form of wealth ranking. Furthermore, the District carried out \no \\* Ensure that enterprise groups have: evidence of registration with the Sub- County Community Development Officers before qualification to receive", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}, [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 44, "level": 2}}, {"headings_1": {"content": "groomed.", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 45, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 44, "level": 2}}], "page": 45, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 45, "level": 1}}, {"headings_1": {"content": "Enterprises", "page": 44, "level": 2}}], "page": 45, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Gea", "metadata": {"headings": [{"headings_0": {"content": "Gea", "page": 45, "level": 1}}, {"headings_1": {"content": "funding.", "page": 45, "level": 1}}], "page": 45, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ORIGIN A; COpy", "metadata": {"headings": [{"headings_0": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}, {"headings_1": {"content": "Gea", "page": 45, "level": 1}}], "page": 45, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023 \nAPPENDICES APPENDIX 1:", "metadata": {"headings": [{"headings_0": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}, {"headings_1": {"content": "Gea", "page": 45, "level": 1}}, [{"headings_0": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}, {"headings_1": {"content": "Gea", "page": 45, "level": 1}}], [{"headings_0": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}, {"headings_1": {"content": "Gea", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], "page": 46, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Performance \nLocal \nRevenue No Source \nApproved budget Actual Collections \\| Variance Tax Revenues \nI Reasons for under/over collection \nI Local Services Tax \n60,000,000 192,039,380 \\| -132,039,380 Not given \\| 2 Land fees 29,229,000 29,229,000 Not given 3 Business Licenses 16,000000 16,000,000 Not given 4 Other tax revenues \n38,000,451 21,048,091 16,952,360 Not given \\| \nNon-Tax Revenues 0 \n1 Other Property income 12,000,000 0 12,000,000 Not given 2 Dividends \n> \n3 Rent \n20,000,000 89,358,358 - 69,358,358 Not given \\_\\| \n4 Other property income (disposal of assets) \\| 10,000,000 0 \n10,000,000 Not given \\| Sale [= 5 of goods and services \n6,300,000 6,300,000 \\| Not given \\| 6 Administrative fees and licenses 93,000,000 2,585,000 78,415,000 \\| \nNot given 7 Court fines and Penalties \n\\| \n8 Other fines and Penalties \n\\| \n9 Miscellaneous Revenue \nTotal Revenue \n266,229,451 311,330,829 - 45,101,378 \nNo. \nBudget Output Out-put Activities Audit comment Audit comment Management \\| \nCode budget indicators \u2018\\| on on targets Response HUMAN CAPITAL 320080 Support to Hospitals \nDEVELOPMENT \nMedical The number of Not indicated None given 180,000,000 equipment for equipment to be \nNgangata HC III supplied not \nspecified \n43 \nAppendix 3: Implementation of planned outputs \nSchedule 1: Fully implemented out-puts \nProgram \nSub-program PIAP (Program Budget Output Total Out-put Total No Number of fully", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}, [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}], [{"headings_0": {"content": "of", "page": 46, "level": 2}}, {"headings_1": {"content": "ORIGIN A; COpy", "page": 45, "level": 2}}]], "page": 46, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], "page": 47, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure activities in implemented : Action Plan) Output \nthe out-put activities 01-Human Capital 01-Education,Sports and basic requirements Capacity \n354 354 Development skills Strengthening 1,206,857,020 \nNatural Resources, Water Resources Planning and Budgeting 000006-Planning and 104,781,628 2 \n2 Environment, Climate Management services Budgeting services \nChange, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}]], "page": 47, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Capital Population Health, Safety Hospitals and HCs Support to Hospitals 139,849,695 2 \n2 Development and Management rehabilitated/expanded \nGovernance And Security Institutional Coordination Administrative support Administrative and 41,833,264 2 \n2 services enhanced \nSupport Services \n\\| \nIntegrated Transport Transport Infrastructure Capacity of existing 260009 Road 170,328,725 3 \n3 Infrastructure And Services and Services Development transport infrastructure Maintenance \nand services increased.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], "page": 47, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Schedule 2: Partially Implemented out-puts \nTotal 1,663,650,332 366 366 \nNo Program Sub-program PIAP-Outs Budget Out-put Total Out-put Total No Number of No of partially No of expenditure activities fully implemented activities that UGX \u2018000\u201d in the implemente activities were not output d activities implemented a 01-HUMAN 01- Basic Requirements Capacity 1,206,857,020 19 16 03 00 CAPITAL Education,Sports And Minimum Strengthening \nDEVELOPMENT And Skills Standards Met By \nSchools \nAnd \nSchedule 3: Not Implemented Out-Puts \nTraining Institutions \n\u2018 \nNo. Program Sub-Program PIAP-Outs Budget Out-Put Total Out-Put Total No Number Of Fully Expenditure Activities In The Implemented Activities [a \\| UGX \u2018000\u201d Out-Put : None None None \\| None None \\_ [one : \\| \n44 \n\\| PROGRAM \\| \n\\| SN \nSUB PROGRAM OUTPUT PROJECT BUDGET \\| PAID \\| \n1 01-HUMAN CAPITAL DEVELOPMENT 01-Education,Sports and skills Capacity", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "of", "page": 46, "level": 2}}]], "page": 47, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Strengthening", "metadata": {"headings": [{"headings_0": {"content": "Strengthening", "page": 48, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 47, "level": 3}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \n\\| \nConstruction of 1,000,000,000 \\| 82,799,329 Teryet sec sch \n2 O1-HUMAN CAPITAL DEVELOPMENT 01-Education,Sports and skills Capacity \nConstruction of 200,000,000 \\| 46,907,652 Strengthening Kabeywa\\_seed sch \n3 01-HUMAN CAPITAL DEVELOPMENT 01-Education,Sports and skills Capacity \nConstr of kaptanya 3,059,426,760 \\| 905,710,000 Strengthening seed school \n\\| Total 4,259,426,760 \\| 1,035,416,981", "metadata": {"headings": [{"headings_0": {"content": "Strengthening", "page": 48, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 47, "level": 3}}, [{"headings_0": {"content": "Strengthening", "page": 48, "level": 2}}, {"headings_1": {"content": "Implementation", "page": 47, "level": 3}}]], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_Appendix Mischarges.", "metadata": {"headings": [{"headings_0": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}, {"headings_1": {"content": "Strengthening", "page": 48, "level": 2}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4:", "metadata": {"headings": [{"headings_0": {"content": "4:", "page": 48, "level": 8}}, {"headings_1": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN EFT / Payment Supplier Description/Purpose Check Date \nNumber \nWrong Wrong item code Department Amount Account charged \nCode \ncharged \n1 6391688 26/06/2023 KAPCHORWA DLG Training district and SCC on FIS \\| 228002 Maintenance - Production 1,497,956 EFT CASH A/C system \nVehicles \n4606402 28/03/2023 CHEMUSTO Agric ext facilitation Q.3 2022/23 228002 Maintenance - Production 1,000,000 2 EMMANUEL FY Vehicles \n985927 \n3 6391688 26/06/2023 KAPCHORWA DLG \\| Training district and SCC on FIS \\| 228002 Le", "metadata": {"headings": [{"headings_0": {"content": "4:", "page": 48, "level": 8}}, {"headings_1": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}, [{"headings_0": {"content": "4:", "page": 48, "level": 8}}, {"headings_1": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}]], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Production 1,497,956 EFT CASH A/C system \nVehicles \n4 4620302 28/03/2023 MUTINGI JOEL Agric ext facilitation Q.3 2022/23 228002 Maintenance - Production 1,000,000 \n\\| 985925 FY Vehicles \n5 4620552 28/03/2023 MWASIWA DAVID Agric ext facilitation Q.3 2022/23 228002 \\| Maintenance - Production 1,000,000 \\| 985935 FY Vehicles \n2471154 01/12/2022 TEGERES \nBalance of materials for Chekwatit 227004 Fuel, Lubricants and Roads and 16,923,709 \n6 HARDWARE Bridge Oils Engineering LIMITED \n\\| \n4 3155730 19/01/2023 ONZU MUSA general service of the vehicle Reg 227004 Fuel, Lubricants and Administration 800,000 ISMAIL No UG0938Z Oils \n\\| \n6391688 26/06/2023 KAPCHORWA DLG Meeting with staff & \n8 EFT CASH A/C workers", "metadata": {"headings": [{"headings_0": {"content": "4:", "page": 48, "level": 8}}, {"headings_1": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "agric ext 221011 Printing, Stationery, Production 760,000 Photocopying and", "metadata": {"headings": [{"headings_0": {"content": "4:", "page": 48, "level": 8}}, {"headings_1": {"content": "_Appendix Mischarges.", "page": 48, "level": 2}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Binding", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 48, "level": 3}}, {"headings_1": {"content": "4:", "page": 48, "level": 8}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6391688 26/06/2023 KAPCHORWA DLG \\| Training district and SCC on FIS 221011 Printing, Stationery, Production 1,449,779 9 EFT CASH A/C system \nPhotocopying and", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 48, "level": 3}}, {"headings_1": {"content": "4:", "page": 48, "level": 8}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Binding", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 48, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 3}}], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n10 4375493 22/03/2023 MWASIWA DAVID Demo on banana MGT & soil \\| 221011 Printing, Stationery, Production 3,574,200 985935 conservation at Gamogo SC \nPhotocopying and \n45 \nSN EFT / Payment Supplier Description/ Purpose Check Date \nNumber \nWrong Wrong item code Department Amount Account charged \nCode \ncharged", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 48, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 3}}, [{"headings_0": {"content": "Binding", "page": 48, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 3}}], [{"headings_0": {"content": "Binding", "page": 48, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 3}}], [{"headings_0": {"content": "Binding", "page": 48, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 3}}]], "page": 48, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Binding", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 49, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4600738 28/03/2023 AMADI JOSEPH Agric ext facilitation Q.3 2022/23 221008 Computer supplies Production 1,000,000 11 1008117 FY and Information Technology (IT) \n5896088 15/06/2023 TECHKA IT & GEN Payment for photocopying and 221008 Computer supplies Health \n1,675,000 12 \nENT LTD assorted stationary DHOS office \nand Information", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 49, "level": 2}}, {"headings_1": {"content": "Binding", "page": 48, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Technology (IT)", "metadata": {"headings": [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Binding", "page": 49, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5302241 17/05/2023 CHEROTICH Facilitation of PDM committees 221008 Computer supplies Production 2,500,000 13 \nJIMMY 826489 Kabeywa S/C Q.2 &Q.3 \nand Information \n\\| \n6388622 26/06/2023 CHEMONGES PDC facilitation Q.4", "metadata": {"headings": [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Binding", "page": 49, "level": 2}}, [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Binding", "page": 49, "level": 2}}]], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Technology (IT)", "metadata": {"headings": [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "221008 Computer supplies Production 1,500,000 14 FRANCIS 826384 and Information Technology (IT) I 15 3665507 06/02/2023 KAPCHAI PRIMARY Tranfer of capitation of grants UPE 263311 Conditional transfers Education \n3,408,000 SCHOOL \nQ3 to kapchai p/s f/y 2022/2023 \nfor Agric. Ext Salaries \n16 3665515 06/02/2023 KAPSIRIKWO Tranfer of grants of UPE to 263311 Conditional transfers Education 6,047,483 PRIMARY SCHOOL kapsirikwo p/s q3 f/y 2022/2023 \nfor Agric. Ext Salaries \n17 3665516 06/02/2023 KAPSUKUNYO Tranfer of grants of UPE to 263311 Conditional transfers Education 3,883,117 PRIMARY SCHOOL kapsukunyo p/s q3 f/y 2022/2023 \nfor Agric. Ext Salaries \n18 3665522 06/02/2023 KAPKWAI \nTranfer of grants of UPE to 263311 Conditional transfers Education 4,337,450 PRIMARY SCHOOL kapkwai p/s q3 f/y 2022/2023 \nfor Agric. Ext Salaries \n5882859 15/06/2023 KHAYIYI SARAH \\| Being payt for Sanitation week 263311 Conditional transfers Water \n4,007,000 19 \n862137 \n2656084 14/12/2022 TOT", "metadata": {"headings": [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}, [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}]], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "commemoration and awarding of for Primary Education \nbest in Sipi S/c \nPayment for balance 4 completion 263311 Conditional transfers Health \n10,156,045 20 \nINVESTMENTS of Gamogo HCIII maternity and \nfor Primary Education \nCOMPANY LTD childrens ward \n3378505 25/01/2023 SEBEI OVERALL Payment for retention for 263311 Conditional transfers Health 6,753,867 GENERAL \nconstruction of staff house and for Primary Education \n21 \nAGENCIES (SOGA) latrine in chemosong HCIII \nLIMITED \n22 1777701 01/11/2022 KHAYIYI SARAH Triggering in 10 villages of sipi sub 263311 Conditional transfers Water \n2,184,000 862137 county \nfor Primary Education \n23 2442604 01/12/2022 KHAYIYI SARAH Household visits to the 10villages 263311 Conditional transfers Water \n2,000,000 862137 of Sipi sub county \nfor Primary Education \n24 5882859 15/06/2023 KHAYIYI SARAH Data collection in amukol sub- 263311 Conditional transfers Water", "metadata": {"headings": [{"headings_0": {"content": "Technology (IT)", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,587,800", "metadata": {"headings": [{"headings_0": {"content": "1,587,800", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n46 \n\\| SN EFT / Payment Supplier Check Date \nNumber", "metadata": {"headings": [{"headings_0": {"content": "1,587,800", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}, [{"headings_0": {"content": "1,587,800", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}], [{"headings_0": {"content": "1,587,800", "page": 49, "level": 2}}, {"headings_1": {"content": "Technology (IT)", "page": 49, "level": 2}}]], "page": 49, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Description/Purpose", "metadata": {"headings": [{"headings_0": {"content": "Description/Purpose", "page": 50, "level": 8}}, {"headings_1": {"content": "1,587,800", "page": 49, "level": 2}}], "page": 50, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wrong Wrong item code Department \\| Amount Account charged \nCode \ncharged \n862137 \\_\\_\\|\\_ county \nfor Primary Education \n\\| 4613914 28/03/2023 KHAYIYI SARAH House to house visits in sipi sub- 263311 Conditional \n25 \ntransfers Water 2,139,000 862137 county \n\\_\\_\\| for Primary Education \n26 4613914 28/03/2023 KHAYIYI SARAH ODF Verification by sub-county 263311 Conditional transfers Water", "metadata": {"headings": [{"headings_0": {"content": "Description/Purpose", "page": 50, "level": 8}}, {"headings_1": {"content": "1,587,800", "page": 49, "level": 2}}, [{"headings_0": {"content": "Description/Purpose", "page": 50, "level": 8}}, {"headings_1": {"content": "1,587,800", "page": 49, "level": 2}}]], "page": 50, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "998,000", "metadata": {"headings": [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], "page": 50, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "862137 leadership for Primary Education \n27 4613914 28/03/2023 KHAYIYI SARAH Certifying ODF Villages by district 263311 Conditional transfers Water \n813,000 862137 leadership \\|\\_for Primary Education \n4233710 07/03/2023 SEBEI OVERALL Balance for Chemosong HC111 263311 Conditional transfers Health \n5,156,905 \n28 GENERAL \nfor Primary Education \nAGENCIES (SOGA) \n\\| \\| LIMITED \n\\| Total 89,650,267 \nility, a : ix \nConforn \nvi \n\\| \nal, \nin \napproval \nand \nSN Projects/ \\|", "metadata": {"headings": [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}, [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}]], "page": 50, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "re gister \nWater \nBudgeted Expenditure Is the facility Is the Were Has it been Was the facilities \nAmount \nincluded in budgeted appraisals recorded in design : the facility conducted? the asset approved development \\| eligible? register? ? \n. plan? \n1 Completion of Kabeywa- Chepterech Water Main 40,000,000 39,637,026 No Yes No No No and Repair work \n2 \\| Overhaul of Ngasire Piped Water Scheme 80,086,725 60,740,488 No Yes No \\| No No \n3 Protection of Cheret, Chemenden spring and 7,500,000 6,364,800 No Yes No No No kaptokwoi cliff spring \n4 \\| Design of Chemosong water scheme 30,000,000 26,893,620 No Yes No \\| No Yes \n47", "metadata": {"headings": [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}, [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}]], "page": 50, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 6: Testing of water sources \nS/N Water Source/ Project Category Test Status Test result 1 Kamakoyon Existing Tested Successful 2 Ayomabach Existing Tested Successful 3 Kamaran Existing Tested Successful 4 Kaptorotwo Existing Tested Unsuccessful 5 Luimet Existing Tested Successful 6 Kasabit Existing Tested = Successful 7 Chepskuroi upper Existing [rested Tested Successful 8 Ririma \u2014 Existing Successful 9 Ketia Existing Tested Successful 10 Namasira Existing Tested Successful 11 Malera Existing Tested Successful 12 Seron Existing \u2014 Tested Successful 13 Kamworemwo Existing Tested Successful 14 Kapchemit Existing Tested Successful 15 Kokorwet Existing Tested Successful 16 Tokol Existing Tested Successful 17 Kaptokol \\| Existing Tested Successful 18 Kikuyu \\| Existing Tested Successful 19 Chesagat \\| Existing Tested Successful 20 Kapcherup \\| Existing \\| Tested Successful 21 Mulyaboi Existing \\| Tested Successful 22 Reberwo Existing Tested Successful 23 Anio-Pebe Existing Tested Successful 24 Kumwenu Existing Tested Successful 25 Kapchemono \\| Existing Tested Successful 26 Bunuzaki \\| Existing Tested Successful \n48 \nAPPENDIX 7: State of co-payment funds \nSN NAME AMOUNT 1 Chemutai Victoria 2,260,000 2 Arapkumbe Tonny 1,000,000 3 David Kissa Kitiyo \n1,000,000 \n4 Kurong James 1,000,000 5 Chemangei Awadh 1,000,000 6 Musobo Joseph Bukose 1,000,000 7 Yapyeko Jesca Kuka \n1,000,000 \n8 Cheptai Fred 1,000,000 9 Sande Moses 1,000,000 10 Chesakit Bashir 1,000,000 TOTAL \n11,260,000 \n49 \nAPPENDIX 8: Disbursement of Parish Revolving Fund (PRF) to the Households \nAPPENDIX 8: \nDisbursement of Parish Revolving Fund (PRF) to the Households \nVote Name Parish Name PDM SACCO Name Total PRF received \nTotal % age disbursed Remarks (2021/2022 & Disbursements \n2022/2023 \nLoans \n(A) (B (C) = (B/A) \n1 Kapchorwa DLG Tumboboi Tumboboi Kaptanya 108,427,575 400,000 0.4 Only one beneficiary Parish PDM SACCO \nreceived on the \n2 Kapchorwa DLG Kaptokwoi Kaptokwoi Kaptanya Parish PDM SACCO \nlaunching of PDM 0.4 -do- \n3 Kapchorwa DLG Ngasire Parish Ngasire Munarya 107,827,575 1,000,000 0.9 -do- PDM SACCO \n4 Kapchorwa DLG Munarya Parish Munarya Munarya 108,327,575 500,000 \nPDM SACCO \n: 0.5 \n5 Kapchorwa DLG Chepterech Chepterech 107,827,575 1,000,000 0.9 -do- Parish Chepterech PDM \nSACCO \n6 Kapchorwa DLG Tangwen Parish Tangwen Kabeywa 108,828,150 0 0.0 -do- PDM SACCO \n7 Kapchorwa DLG Gubongoi Parish Gubongoi Kabeywa 107,827,575 1,000,000 0.9 -do- PDM SACCO \n8 Kapchorwa DLG Katongo Parish Katongo Gamogo 107,827,575 \n-do- PDM SACCO \n9 Kapchorwa DLG Sulu Parish Sulu Gamogo PDM 107,828,150 1,000,000 \nSACCO \n10 Kapchorwa DLG Kapkwirwok Kapkwirwok Sipi 107,227,575 1,600,000 \n-do- Parish PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}, [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}], [{"headings_0": {"content": "998,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Description/Purpose", "page": 50, "level": 8}}]], "page": 51, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,080,376,900", "metadata": {"headings": [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}], "page": 53, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7,900,000 \n50 \nAppendix 9: Functionali SN \nDoes the Were Did the PDC Did the PDC Were How much Remarks \\| \nmembership quarterly prepare parish prepare parish 5 quarterly funding was \nof the Parish meetings priorities and year plan as performanc received for the Development held? action plans for stipulated Annex e reports PDC activities? \ncommittee \nthe \nFY 2 structure of the prepared? \n(PDC) include \n2022/2023 as per parish plan of the \nthose \nAnnex 1 format Governance and \nstipulated in of parish Administration \nthe \npriorities of the pillar operational \nguidelines? \nGovernance and manual, Feb. \nAdministration 2022? \npillar operational \n\\| \nmanual, Feb. \n2022?", "metadata": {"headings": [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}, [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}], [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}], [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}]], "page": 53, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tumboboi Kaptanya Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO prepared Kaptokwoi Yes No No No No Each PDC member No evidence of priorities Kaptanya PDM \nreceived shs 40,000 prepared, s/c chief under SACCO \nfor the 3 qrts from paid the PDC. \ns/c chief \nNgasire Munarya Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO prepared Munarya Munarya Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO prepared Chepterech Yes No No No No Shs 750,000 \nChepterech PDM \nSACCO \nTangwen Kabeywa Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO prepared Gubongoi Kabeywa Yes No No No No Shs 750,000 No evidence of priorities PDM SACCO prepared Katongo Gamogo Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO \\|\\_prepared Sulu Gamogo PDM Yes Yes No \nNo \nYes Shs 750,000 No evidence of priorities \\| \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "1,080,376,900", "page": 53, "level": 2}}, {"headings_1": {"content": "998,000", "page": 50, "level": 3}}], "page": 54, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "prepared", "metadata": {"headings": [{"headings_0": {"content": "prepared", "page": 54, "level": 2}}, {"headings_1": {"content": "1,080,376,900", "page": 53, "level": 2}}], "page": 54, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kapkwirwok Sipi Yes Yes No No Yes Shs 750,000 No evidence of priorities PDM SACCO prepared \n51 \nAPPENDIX 10; Functionality of PDM SACCO Board \nSN. Vote Name Parish Name Name of SACCO \nDate of board member Remarks", "metadata": {"headings": [{"headings_0": {"content": "prepared", "page": 54, "level": 2}}, {"headings_1": {"content": "1,080,376,900", "page": 53, "level": 2}}, [{"headings_0": {"content": "prepared", "page": 54, "level": 2}}, {"headings_1": {"content": "1,080,376,900", "page": 53, "level": 2}}], [{"headings_0": {"content": "prepared", "page": 54, "level": 2}}, {"headings_1": {"content": "1,080,376,900", "page": 53, "level": 2}}], [{"headings_0": {"content": "prepared", "page": 54, "level": 2}}, {"headings_1": {"content": "1,080,376,900", "page": 53, "level": 2}}]], "page": 54, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appointment", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 55, "level": 2}}, {"headings_1": {"content": "prepared", "page": 54, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Tumboboi Kaptanya PDM No board meeting minutes Kapchorwa DLG Tumboboi Parish SACCO 24/01/2023", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 55, "level": 2}}, {"headings_1": {"content": "prepared", "page": 54, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 55, "level": 2}}, {"headings_1": {"content": "prepared", "page": 54, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2.", "metadata": {"headings": [{"headings_0": {"content": "| 2.", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kaptokwoi Kaptanya PDM \nNo board meeting minutes Kapchorwa DLG Kaptokwoi Parish SACCO 24/01/2023 \\|", "metadata": {"headings": [{"headings_0": {"content": "| 2.", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kapchorwa DLG Ngasire Parish Ngasire Munarya PDM SACCO 24/01/2023 \nNo board meeting minutes Munarya Munarya PDM \nNo board meeting minutes Kapchorwa DLG Munarya Parish SACCO 24/01/2023\n4. Chepterech Chepterech PDM No board meeting minutes Kapchorwa DLG Chepterech Parish SACCO", "metadata": {"headings": [{"headings_0": {"content": "| 2.", "page": 55, "level": 2}}, {"headings_1": {"content": "appointment", "page": 55, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "24/01/2023", "metadata": {"headings": [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tangwen Kabeywa PDM \nNo board meeting minutes Kapchorwa DLG Tangwen Parish SACCO 24/01/2023 \nKapchorwa DLG Gubongoi Parish \na Gubongoi Kabeywa PDM Katongo Gamogo PDM Kapchorwa DLG Katongo Parish SACCO \nNo board meeting minutes Not seen in minutes \nNo board meeting minutes 24/01/2023 \nKapchorwa DLG Sulu Parish \\| Sulu Gamogo PDM SACCO 23/01/2023 \nNo meeting minutes \nboard \nKapchorwa DLG Kapkwirwok Parish Kapkwirwok Sipi PDM SACCO 24/01/2023 \nNo board meeting minutes \n52", "metadata": {"headings": [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}, [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}], [{"headings_0": {"content": "24/01/2023", "page": 55, "level": 2}}, {"headings_1": {"content": "| 2.", "page": 55, "level": 2}}]], "page": 55, "document_name": "Kapchorwa District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kasese District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Kasese District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index 59fd73b04e46a3fcc596deef15bd860b554348b8..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kasese District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KASESE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 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Revenue . - \nLocal \nied ogre pea ar oe nn eh \n\u2014 \na : \nMDAs \\| Ministries, Departments and \nAgencies ee 3 \\|", "metadata": {"headings": [{"headings_0": {"content": "MER", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA Local Government Public", "page": 3, "level": 1}}, [{"headings_0": {"content": "MER", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA Local Government Public", "page": 3, "level": 1}}], [{"headings_0": {"content": "MER", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA Local Government Public", "page": 3, "level": 1}}], [{"headings_0": {"content": "MER", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA Local Government Public", "page": 3, "level": 1}}], [{"headings_0": {"content": "MER", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA Local Government Public", "page": 3, "level": 1}}], [{"headings_0": {"content": "MER", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA Local Government 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"page": 3, "level": 2}}, [{"headings_0": {"content": "Ministry", "page": 3, "level": 1}}, {"headings_1": {"content": "MoES", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ey", "metadata": {"headings": [{"headings_0": {"content": "ey", "page": 3, "level": 3}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 1}}], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|MoGLSD \u201cof Gender, \nLabour and Social Development = ss\u2014s\u2014S \nMOL Government a : Der \\| Ministry of Local \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ey", "page": 3, "level": 3}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 1}}, [{"headings_0": {"content": "ey", "page": 3, "level": 3}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 1}}], [{"headings_0": {"content": "ey", "page": 3, "level": 3}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 1}}], [{"headings_0": {"content": "ey", "page": 3, "level": 3}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mn re =", "metadata": {"headings": [{"headings_0": {"content": "mn re =", "page": 3, "level": 3}}, {"headings_1": {"content": "ey", "page": 3, "level": 3}}], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "aia se Me Ne \n; N Non-Tax Revenue > \nPFMR \\| Public Finance Management \nRegulations =\u201d Zu \\|", "metadata": {"headings": [{"headings_0": {"content": "mn re =", "page": 3, "level": 3}}, {"headings_1": {"content": "ey", "page": 3, "level": 3}}, [{"headings_0": {"content": "mn re =", "page": 3, "level": 3}}, {"headings_1": {"content": "ey", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn re =", "page": 3, "level": 3}}, {"headings_1": {"content": "ey", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PPDA-", "metadata": {"headings": [{"headings_0": {"content": "PPDA-", "page": 4, "level": 3}}, {"headings_1": {"content": "mn re =", "page": 3, "level": 3}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Public Procurement & Disposal of Public Assmann |", "metadata": {"headings": [{"headings_0": {"content": "Public Procurement & Disposal of Public Assmann |", "page": 4, "level": 1}}, {"headings_1": {"content": "PPDA-", "page": 4, "level": 3}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nPS/ST \"\\| Permanent Secretary Secretary \n\\| / to Treasury 7 - \\|", "metadata": {"headings": [{"headings_0": {"content": "Public Procurement & Disposal of Public Assmann |", "page": 4, "level": 1}}, {"headings_1": {"content": "PPDA-", "page": 4, "level": 3}}, [{"headings_0": {"content": "Public Procurement & Disposal of Public Assmann |", "page": 4, "level": 1}}, {"headings_1": {"content": "PPDA-", "page": 4, "level": 3}}], [{"headings_0": {"content": "Public Procurement & Disposal of Public Assmann |", "page": 4, "level": 1}}, {"headings_1": {"content": "PPDA-", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TSA | Treasury Single Account . en 7.", "metadata": {"headings": [{"headings_0": {"content": "TSA | Treasury Single Account . en 7.", "page": 4, "level": 1}}, {"headings_1": {"content": "Public Procurement & Disposal of Public Assmann |", "page": 4, "level": 1}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| TSSA - \\| TreasurySub", "metadata": {"headings": [{"headings_0": {"content": "TSA | Treasury Single Account . en 7.", "page": 4, "level": 1}}, {"headings_1": {"content": "Public Procurement & Disposal of Public Assmann |", "page": 4, "level": 1}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Single Account", "metadata": {"headings": [{"headings_0": {"content": "Single Account", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA | Treasury Single Account . en 7.", "page": 4, "level": 1}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|UBA \\| Uganda Banker\u2019s Association En Heel Ai \\\\ un \nUCF \\| Uganda Consolidated Fund \n\u2014 \nOO \nUCLA ~ \\| Uganda Consumer", "metadata": {"headings": [{"headings_0": {"content": "Single Account", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA | Treasury Single Account . en 7.", "page": 4, "level": 1}}, [{"headings_0": {"content": "Single Account", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA | Treasury Single Account . en 7.", "page": 4, "level": 1}}], [{"headings_0": {"content": "Single Account", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA | Treasury Single Account . en 7.", "page": 4, "level": 1}}], [{"headings_0": {"content": "Single Account", "page": 4, "level": 1}}, {"headings_1": {"content": "TSA | Treasury Single Account . en 7.", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "and Lender's Association == a |", "metadata": {"headings": [{"headings_0": {"content": "and Lender's Association == a |", "page": 4, "level": 3}}, {"headings_1": {"content": "Single Account", "page": 4, "level": 1}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UgIFT \\| Uganda Intergovernmental", "metadata": {"headings": [{"headings_0": {"content": "and Lender's Association == a |", "page": 4, "level": 3}}, {"headings_1": {"content": "Single Account", "page": 4, "level": 1}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fiscal Transfers Program for Results \u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "Fiscal Transfers Program for Results \u2014\u2014", "page": 4, "level": 3}}, {"headings_1": {"content": "and Lender's Association == a |", "page": 4, "level": 3}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u201cUGX =", "metadata": {"headings": [{"headings_0": {"content": "\u201cUGX =", "page": 4, "level": 3}}, {"headings_1": {"content": "Fiscal Transfers Program for Results \u2014\u2014", "page": 4, "level": 3}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Uganda ShilinG ay or, \nel \nUSD \\| Uganda Support Municipal \nto infrastructure Development nn \n\\| UWEP \\| Uganda Women Empowerment Project", "metadata": {"headings": [{"headings_0": {"content": "\u201cUGX =", "page": 4, "level": 3}}, {"headings_1": {"content": "Fiscal Transfers Program for Results \u2014\u2014", "page": 4, "level": 3}}, [{"headings_0": {"content": "\u201cUGX =", "page": 4, "level": 3}}, {"headings_1": {"content": "Fiscal Transfers Program for Results \u2014\u2014", "page": 4, "level": 3}}], [{"headings_0": {"content": "\u201cUGX =", "page": 4, "level": 3}}, {"headings_1": {"content": "Fiscal Transfers Program for Results \u2014\u2014", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ri", "metadata": {"headings": [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 \nYUP Youth Livelihold gran \\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KASESE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kasese 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 Kasese 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": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}, [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kasese 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.111,125,566,922 out of which UGX.97,396,122,476 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}, [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}], [{"headings_0": {"content": "ri", "page": 4, "level": 5}}, {"headings_1": {"content": "\u201cUGX =", "page": 4, "level": 3}}]], "page": 5, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "ri", "page": 4, "level": 5}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ss Details \nBudget (UGX) Warrants (UGX) % funding N \n4 Recurrent EEE (Wage) Re rN 67,833,996,955 Mn ln De 5 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 1}}, {"headings_1": {"content": "ri", "page": 4, "level": 5}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "63,509,465,817", "metadata": {"headings": [{"headings_0": {"content": "63,509,465,817", "page": 6, "level": 8}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "94 \\|2 2 Recurrent (Non-wage) 28,389,692,670 26,795,940,160 \n\\|3 Development 14,901,878,297 7,090,716,499 \n\\|\\_\\_\\| Total 111,125,567,922 97,396,122,476 \nOut of the total warrants of UGX.97,396,122,476, I reviewed utilisation of warrants worth UGX. 78,551,716,985 (81%) as summarised in the table below; \nDetails Actual Cumulative Cumulative % out expenditure Actual of total warrants expenditure", "metadata": {"headings": [{"headings_0": {"content": "63,509,465,817", "page": 6, "level": 8}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}, [{"headings_0": {"content": "63,509,465,817", "page": 6, "level": 8}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}], [{"headings_0": {"content": "63,509,465,817", "page": 6, "level": 8}}, {"headings_1": {"content": "below;", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 6, "level": 1}}, {"headings_1": {"content": "63,509,465,817", "page": 6, "level": 8}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "aa", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 6, "level": 1}}, {"headings_1": {"content": "63,509,465,817", "page": 6, "level": 8}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Wage", "metadata": {"headings": [{"headings_0": {"content": "Wage", "page": 6, "level": 8}}, {"headings_1": {"content": "expenditure", "page": 6, "level": 1}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~ 60,911,963,872 TIS TRESS FE TEEN YE ES 62.54", "metadata": {"headings": [{"headings_0": {"content": "Wage", "page": 6, "level": 8}}, {"headings_1": {"content": "expenditure", "page": 6, "level": 1}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "61,109,075,372", "metadata": {"headings": [{"headings_0": {"content": "61,109,075,372", "page": 6, "level": 3}}, {"headings_1": {"content": "Wage", "page": 6, "level": 8}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "62.74", "metadata": {"headings": [{"headings_0": {"content": "61,109,075,372", "page": 6, "level": 3}}, {"headings_1": {"content": "Wage", "page": 6, "level": 8}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "61,676,643,831", "metadata": {"headings": [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "63.33 \n529,084,577 62,205,728,408 63.87 UGIFT (Infrastructure) 1,736,517,146 63,942,245,554 \\| 65.65 Water Development Grant 971,929,746 64,914,175,300 66.65 Grant DE \nand \nein th \ntransfers 11,496,156,848 76,410,332,148 78.45 8 Budget outputs sampled 2,141,384,837 78,551,716,985 80.65 \\| \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the entity was supposed to collect The \nAccounting Local revenue to the tune of UGX. 3,913,546,049 however; by the end Officer should ensure of the year only UGX. 1,341,407,251 had been collected representing that newly created 34% performance as shown in the table below and detailed in Town Councils are Appendix 1. \nexcluded during assessment of local N Source Approved Actual Variance revenue. In addition, o budget Collections LLGs should be sensitised to remit 1 Tax 771,063,000 188,251,598 625,054,402 local revenue collections to the Revenues \nDistrict. \nNon-Tax 3,142,483,049 1,153,155,653 1,989,326,396 \nRevenues \nTotal 3,913,546,049 1,341,407,251 \\| 614,380,798 \nThe District under collected local revenue which denied the entity \nresources for implementation of the following planned activities. \nNo Out-put Activity Purpose of Budget \nthe un- Amount \nimplemente \nd activities \n1 Budget Output \\|Procurement of al Facilitate \n200,000,000 560019 Data \\|light vehicle for transport of \nManagement \\|Finance Finance staff \nand \nDepartment \nDissemination \n2 Budget Output \\|Construction ofl To create 200,000,000 000017 Kasese District office space to \nInfrastructure \\|Administration District staff \nDevelopment \\|Block \nand \nManagement \n3 Budget Output \\|Transfer of cal To ab 2,209,139,376 000014 Revenue to Lower Lower Local \nAdministrative \\|Local Government Government \nand Support implement \nServices \nplanned", "metadata": {"headings": [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}, [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}], [{"headings_0": {"content": "61,676,643,831", "page": 6, "level": 3}}, {"headings_1": {"content": "61,109,075,372", "page": 6, "level": 3}}]], "page": 6, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "es: Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "61,676,643,831", "page": 6, "level": 3}}], "page": 8, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 1.2 Performance of GOU warrants \nThe District had an approved budget of UGX. 104,022,191,534 to The", "metadata": {"headings": [{"headings_0": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "61,676,643,831", "page": 6, "level": 3}}], "page": 8, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], "page": 8, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implement the various programmes, out of which UGX. 94,489,663,643 Officer should engage was warranted resulting in a shortfall of UGX. 9,532,527,891 MoFPED to ensure representing 91% performance. \nthat all budgeted funds are warranted. The performance of warrants for each of the programmes is shown in \nthe table below;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}]], "page": 8, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "In addition, MoFPED should always release Programme Approved budget Warrants \\|% ] the supplementary fundi funds timely (in the ng first Quarter of the \\| \n25 financial year) to 4,950,581,137 4,266,572,069 m 86 keep momentum of Agro- \nIndustrialization ongoing nn projects. Tr 435,181,140 435,181,140 \nCommunity \nMobilization And \nMindset Change =\\| Development Plan 2,222,981,842 852,981,842 \n\\| Implementation \\| \nDigital 4,000,000 4,000,000 100 \nTransformation \n\\| \nGovernance And 2,829,612,004 2,829,612,904 100 \nSecurity \n72,412,697,195 \\_\\_\\| 66,651,963,080 92 \\| \nHuman Capital \nDevelopment \\| \\| Integrated Transport 3,951,883,977 3,258,865,132 82 \nInfrastructure And al Services \\| \\| \nManufacturing 4,200,000 4,200,000 100 \nL [ I 2,760,682,061 96 \nNatural Resources, 2,866,329,100 \nEnvironment, \nClimate Change, \nLand And Water \n\\| \nPrivate Sector 77,654,000 Ee 100 Development a \\| Public Sector 14,257,607,655 13,338,488,831 94 Transformation \nSustainable 4,000,000 4,000,000 100 \n\\| Urbanisation And \nHousing \n\\| Tourism 5,462,584 aa 100 Development \nTotal 104,022,191,534 94,489,663,643 aH \nos \nThe UGX. 9,532,527,891 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo Observation Recommendation department that \nwas \nnot warranted. \n2 Development 1,370,000,000 Support to To support Plan \nmicro groups small groups Implementat \nand PCAs was and PCAs in ion \nnot done at Kasese all. \nDistrict \n\\| 3 Human \n5,760,734,115 UgFIT activities The \nCapital were partially unwarranted implemented. funds were Development \ndue to excess General staff allocation of salaries were funds for fully paid only salaries and that excess UGFIT. funds \nwere \navailed. \n4 Integrated \n693,018,845 Construction of To complete Kasese District phase 3 of lean on \nAdministration Kasese District Infrastructur block. Administration e And Block. Services \nRoad \nRehabilitation To work on all works including the planned routine roads under mechanized, periodic, manual and mechanized periodic and manual maintenance. \nmaintenance. \n5 Natural \n105,647,039 Sensitization To ensure that meetings were mitigation Resources \n. \npartially done. measures are Environment : \nplace for all Climate Environment implemented , \nImpact", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "es: Observation Recommendation", "page": 8, "level": 3}}]], "page": 8, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "capital", "metadata": {"headings": [{"headings_0": {"content": "capital", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], "page": 9, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Change, \nAssessment for projects. Land And \nCapital Works \nWater \nwere partially All the EIAs done. \nwere not done for all capital projects.", "metadata": {"headings": [{"headings_0": {"content": "capital", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}, [{"headings_0": {"content": "capital", "page": 9, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}]], "page": 9, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6 Public Sector", "metadata": {"headings": [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], "page": 9, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "919,118,824 Gratulty and There was no Salaries were impact since Transformati ; \nfully paid, all staff and on \nhowever excess pensioners funds were were paid. avalled. \nNo\\_ Observation Recommendation wage towards the end of the FY in June 2023. \nHe added that other activities such as support to micro groups and \nPCAs, transfers to LLGs were due to budget cuts from the centre. \n1.3 \nPerformance of external assistance \napproved budget for external assistance of The Accounting Officer The entity had \nan should the UGX. 3,147,586,339 from the various programmes out of which \nengage relevant development UGX. 1,573,949,628 was warranted resulting in a\\_ shortfall of partners to harmonise UGX. 1,573,636,711 representing 50% performance. \nthe budgeting and also ensure that all budgeted The performance of warrants for each of the programmes is shown in funds are warranted. the table below; \nProgramme Approved arrants % funding budget \nHuman Capital 2,147,586,339 1,573,949,628 73 Development \nDevelopment Plan 1,000,000,000 0 0 Implementation \nTotal 3,147,586,339 1,573,949,628 \nThe UGX. 1,573,636,711 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo Program Amount not Activities not Purpose of the me warranted implemented unimplemente d activity \n1 Human \n573,636,711 Early Childhood To boost early Capital Development childhood Developm \n(ECD) Activities development in ent \nwere partially the District implemented. especially in kindergartens, The contract for nursery. \nPara Social \nworkers expired \nand all the \nbudgeted funds \ncould not be \nwarranted. \n2 Developm \\| 1,000,000,000 Sensitisation of To strengthening \nObservation \nRecommendation evaluation \nfunction of Local \nGovernment. \n\\| \\| Total \\| TSE TA \\| \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Sensitisation of Local Government Structures to demand on accountability. Enhancing the audit function. \ne Strengthening the local revenue enhancement strategy. \ne Enhancing the monitoring and evaluation function of Local Government.", "metadata": {"headings": [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}, [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}]], "page": 9, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the biggest part of the \nunwarranted funds related to funds budgeted under DGF. The DGF \nactivities were suspended in the entire Country. \nHe also added that the challenge with external financing was that some \nof the development partners operate a calendar year and the district \noperates a Financial Year meaning that by the close of the FY most of \nthe activities were still being implemented. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX. 97,396,122,476 availed during the The \nAccounting year, UGX. 90,040,012,955 was utilized by the entity resulting in un- Officer should ensure utilized warrants of UGX. 7,356,109,521 representing utilization of 92% that all warranted as shown in the table below; \nfunds are utilised in Programme Warrants (UGX) Utilization of Variance %age accordance with the warrants (UGX) perfor approved budget. (UGX) \nmance \ngro- \n4,266,572,069 3,980,800,026 285,772,043 93 In addition, MoFPED ndustrialization \nommunity 435,181,140 434,442,416 738,724 100 should always release IMobilization And \nthe supplementary Mindset Change \n97 funds timely (in the Development Plan 1,094,920,842 1,065,176,445 29,744,397 \nfirst Quarter of the [Implementation \nDigital 8,000,000 8,000,000 = 100 financial year) to ae (Transformation \nkeep momentum of And 3,738,928,357 3,728,507,640 10,420,717 100 ongoing projects. Security 63,949,548,710 \\| \nHuman Capital 68,244,039,940 4,294,491,230 94 \nDevelopment \nntegrated 3,327,993,132 3,300,136,171 27,856,961 99 \n\\|Transport \nnfrastructure And \nervices \n\u2014 \nManufacturing 4,200,000 4,200,000 - 100 \nNatural Resources, 2,760,682,061 2,707,403,396 53,278,665 98", "metadata": {"headings": [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}, [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}], [{"headings_0": {"content": "6 Public Sector", "page": 9, "level": 2}}, {"headings_1": {"content": "capital", "page": 9, "level": 2}}]], "page": 11, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[8 Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "6 Public Sector", "page": 9, "level": 2}}], "page": 12, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Table Showing key activities affected by under-utilization of warrants No Programm Warrants not Activities Reason for the e Utilized affected by underutilization the under of warrants utilization \n1 Agro- \n285,772,043 Payment of The entity was Industrializa salaries availed with tion excess wage. 2 Developmen 29,744,397 Payment of The entity was t Plan salaries availed with Implementa excess wage. tion \n3 Human 4,294,491,230 Payment of The entity was Capital salaries. availed with Developmen Construction excess wage. of UgIFT Delayed/ Slow t \nprojects progress with the contractors. \n4 Integrated 27,856,961 Construction Unapplied EFTs Transport \nof Kyoho that were realized Infrastructur \nbridge \nafter the FY had \ne And ended. Services \n5 Natural \n93,278,665 Payment of The entity was Resources, salaries availed with Environment Construction excess wage.", "metadata": {"headings": [{"headings_0": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "6 Public Sector", "page": 9, "level": 2}}, [{"headings_0": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "6 Public Sector", "page": 9, "level": 2}}], [{"headings_0": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, {"headings_1": {"content": "6 Public Sector", "page": 9, "level": 2}}]], "page": 12, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ela .", "metadata": {"headings": [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], "page": 12, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of water Unapplied EFTs projects that were realized ande, \nafter the FY had Land And \nended. \nWater \n6 Public \n2,653,755,531 Payment of The entity was Sector salaries, availed with Transformat \ngratuity and excess wage, pension gratuity and ion \npension. \n\\| Total 7,356,109,521 \nAs a result of failure to utilise warrants; \ne Provision of excess wage to the entity denied the other entities which had shortages. \ne Some service providers/ contractors were not paid especially under UGIFT projects. \nThe Accounting Officer explained that the biggest part of unspent funds related to the supplementary excess wage that was released to the district towards the end of the FY. \nNo Observation Recommendation I reviewed the approved work plan and sampled 11 outputs with a total \nof 20 activities. I noted the following; \ne 10 outputs with 19 activities had clear performance indicators and \ntargets. \ne 01 outputs with 01 activity did not have clear performance \nindicators and targets as summarized in the table below and \ndetailed in appendix 2. \nTable showing performance indicators and targets \nCategor No. No of No. of No of Expend % \ny of of activi Activi activities iture Quantif outputs out tiesin ties without Amount \\| ication put the with clear (UGX.) of \ns outpu clear performa outputs sam ts perfo nce \npled rman indicator \nce s and \nindica targets \ntors \nand \ntarge \nts \nFully 10 19 19 00 4.89 44% quantifie \nd \noutputs \nOutputs 1 01 0 01 0.197 56% not fully \nquantifie \nd \n1 Total 20 20 19 o1 5.087 100%", "metadata": {"headings": [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Without clear performance indicators and targets, I could not ascertain \nthe level of achievement of outputs/activities and this is likely to result \nin inaccurate performance information. \nThe Accounting Officer explained that the Programme Budgeting \nSystem has standard performance indicators, and this makes it difficult \nto align some activities undertaken. However, there are ongoing \nconsultations with the PBS support team in the MoFPED to harmonize \nthe budgeting system to ensure that all activities undertaken have \nindicators and targets. \n1.6 Implementation of outputs \nI assessed the implementation of eight (8) outputs with twenty (18) The \nAccounting activities worth UGX. 5.08Bn and noted that; \nOfficer should engage e Seven (7) outputs with thirteen (13) activities and expenditure the relevant authority worth UGX. 2,480,623,000 were fully implemented. \nto ensure that funds \nObservation \nRecommendation \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activities. \n1.0 Construction of Bwesumbu Seed School \n2.0 Construction of a theatre and staff house at Nyabirongo HC III \n3.0 Upgrade and construction of Kabingo HC II \n4.0 Construction of Kyoho Bridge \nRefer to Appendix 3 for details. \nThe Accounting Officer attributed this to Government policy of loting \n\\| projects where a contractor is awarded more than one contract in \ndifferent districts and late release of funds. \n1.8 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF, PHC Development and DDEG \nI sampled three (3) activities with a total expenditure of UGX. 529,263,868. The significant findings are provided in the table below; \nProgram Activity Total Pictorial Summary Audit Management me details expenditure evidence of conclus Response (UGX) findings ion \n(Time, \nQuality, \nQuantity, \nCost and \nFunction \n09- Constructi URF 125,449,765 At the There The on of \ntime of was Accounting \nActivity Sourc Total Pictorial Summary Audit Management No. Program \nexpenditure evidence of conclus Response me details e of \nfunds (UGX) \nfindings ion (Time, \nQuality, Quantity, \nCost and Function \n3 09. \\| \nConstructi\\_\\| DDEG ~~ 150,000,000 \\| \nIntegrated on of Transport Kasese Infrastruct District ure And Administra Services tion block", "metadata": {"headings": [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}, [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}], [{"headings_0": {"content": "ela .", "page": 12, "level": 2}}, {"headings_1": {"content": "[8 Observation Recommendation", "page": 12, "level": 2}}]], "page": 13, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ality)", "metadata": {"headings": [{"headings_0": {"content": "ality)", "page": 15, "level": 8}}, {"headings_1": {"content": "ela .", "page": 12, "level": 2}}], "page": 15, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\_ \n\\| \nAt the There The \ntime of was a Accounting inspection delay in Officer \n10\" starting explained that October the the delay was 2023, the works, caused by contractor which slow \nhad resulted realization of \\|\\| abandone in local revenue d site yet delayed on which the some service construction a works \n\u201e\\|\\| delivery. depends most. Kirsche] such as \ninstallation \nof three \n(3) and 2 \ninternal \ndoors \nworks had \nhad not \nbeen \ndone. \nConstructi 253,814,103 \\\\ At the This The 12-Human \ntime of construc Accounting Capital on of \n\\\\ inspection tion of Officer \n\\| \nDevelopm theatre at \nL \\\\ - 10th the explained that ent Bugoye \n<> \n\\| completes the works Seed likely to be : \u201c\\| within the agreed S d a \na ay extended beyond \\| u. \\| timelines. \n\\| \nchoo in\\| the planned \\|\\| 1: \u00ab 1. A \nBwesumbu timelines resulting Kants AT \nSub County into arddlliertal I\u2014mmmmmmesseee \nContractor: administrative \\| Picture showing the \ncosts to the started works on a \nMis. Karola project. \\_ 2 classroom block", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "on-going.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "on-going.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "on-going.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "on-going.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 26, "level": 2}}, {"headings_1": {"content": "on-going.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ensiasring", "metadata": {"headings": [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], "page": 26, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nServices \nE oe The Accounting \\| Olina Officer responded \\| S Amount: UGX. Ae sind that the contractor \\| 3.637 Sail \npowers \n\\|\\| \ndelayed procurement process. Therefore the \nContractor \nreceived advance \npayment towards the \nend of financial year \n2022/2023 and \nle commenced works. \nof The Contractor \\| PWR \\| The Accounting", "metadata": {"headings": [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}, [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}], [{"headings_0": {"content": "Ensiasring", "page": 26, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 26, "level": 2}}]], "page": 26, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Upgrading", "metadata": {"headings": [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "had abandoned Y P fh \\| Officer to should \\| \nKabingo HC II \nand works \\| \nengage the relevant to HC III in site no \nhad been authority to a \nhave \n\\| \nKisinga Sub executed. \ndecision taken and \\| \nCounty The site could not \nhave this project o \nContractor: be easily accessed", "metadata": {"headings": [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}, [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}], [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}], [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}], [{"headings_0": {"content": "Upgrading", "page": 27, "level": 2}}, {"headings_1": {"content": "Ensiasring", "page": 26, "level": 2}}]], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 27, "level": 1}}, {"headings_1": {"content": "Upgrading", "page": 27, "level": 2}}], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nM/s Mariam due to a poor \nand Brothers steep road to the \nTrading Co. proposed site. Picture showing the \\| The allocated land \\_ \nLtd o \\| proposed site. was not enough to \naccommodate the \nContract planned the \nAmount: UGX. infrastructure. \n794,727,166 The Accounting \nOfficer explained that \nAmount paid the site is located in \nto inspection hilly areas with steep \nimpassable road that \ndate: UGX. 0. was negatively \naffected by heavy Ya Nadas I ett lore. a oo \nae \nrain. In addition, the \\| Picture showing the Contractor had since access road to site. written to district", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 27, "level": 1}}, {"headings_1": {"content": "Upgrading", "page": 27, "level": 2}}, [{"headings_0": {"content": "implemented.", "page": 27, "level": 1}}, {"headings_1": {"content": "Upgrading", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "sighting", "metadata": {"headings": [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the challenges and requested extra funds worth UGX. 100 million and management had written to Ministry of guidance. \nLtd \npayments were made \\|\\|] \\_ \nfor the so far]. \nContract completed works \nAmount: UGX leaving =) a - \n954,892,310 uncompleted \\| works \nlt. be swept, \nhowever, the swept \nAmount paid funds had been re- Il... \nae to inspection voted, the contractor Picture showing the date: UGX. on site and the incomplete theatre 129.928 500 project was still block at \n\\| \n\u2014 within the agreed \n\\| Nyabirongo HC III Ui. timelines. a ae \n3.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 575,797,459 for the construction of; two (2) classroom blocks, renovation of a two (2) classroom block five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.3.1 Positive observations \nI noted the following areas where management had commendable performance; \ne All the implemented projects were screened for likely environmental and social", "metadata": {"headings": [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}, [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}], [{"headings_0": {"content": "sighting", "page": 27, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "impacts.", "metadata": {"headings": [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], "page": 28, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All the budgeted UGX.575,797,459 was received and spent. \ne \ne There were environment and social management plans and reports for all the projects to prescribe and mitigate the implementation measures. \ne All the Education development grants project activities were incorporated into the LG plans and budget. \ne Monitoring and evaluation of projects was carried out and data collected and \nInconsistencies in selection of projects/schools for works affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer explained that the District did not have a specific one designed for the department, however all the Education facilities had been incorporated in the general district register. Management has now instituted a team to make a separate one for the department using the recommended format. \nThe Accounting Officer should ensure that a relevant register is maintained to assist in selection of schools for Education Development Grant. \n3.3.2.2 Inspection for service delivery under the Education Development Grant \nI sampled five (5) projects with a total expenditure of UGX. 372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN Project Inspection Pictorial Evidence Recommendation(s) Remarks \n1 e \\| \n\\| Ganstitetion The latrine \\| \nSf The Accounting Officer \\| a should that the \\| \nof a5 had \\#8 ensure \\|\\| a \nnn ale sles es stance lined developed a \nIhe and VIP Latrine crack around \\|\\| \ncontractor Wie latrine handed over to at K th entire \\| \\| \nKas\u0131a = \\| Kia ER, the school. Primary apron and j3u% N \nSchool in the school \\|\\| \nIA \nBwesumbu was not \n\\| \nSub County willing to A picture showing the \nthe crack around the apron \\| \nuse \n\\| \nContractor: latrine \\| at Kaswa Primary School \\| M/s Kasese unless the \nKBM Co. Ltd issue ic \nresolved. \n2 [a The classroom \\| \nale IT The Accounting Officer block had \\| \nf \u2018\\|\\| should ensure that the of a 2\\| \nClassroom developed \n: \ndefects are handled by \nBlock at on\\_ \\| \ncracks the \nn \n\\|\\| the contractor and the \nfoundation and \nP \n'\\| latrine is handed over Kalendaro tha super ek to the school. Primary structure. \ni \nSchool in sas \n8 \n4", "metadata": {"headings": [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}, [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}], [{"headings_0": {"content": "impacts.", "page": 28, "level": 1}}, {"headings_1": {"content": "sighting", "page": 27, "level": 2}}]], "page": 28, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Muhokya", "metadata": {"headings": [{"headings_0": {"content": "Muhokya", "page": 30, "level": 2}}, {"headings_1": {"content": "impacts.", "page": 28, "level": 1}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N Town The Accounting \\| \nOfficer explained \\| A picture showing the Court. \nthat the cracks crack on the apron at \n\\| \nContractor: had \nbeen \\| \\| Kahendero Primary School \\| rectified. \u2014 \u2014\u2014 \u2018 M/s Mwimu", "metadata": {"headings": [{"headings_0": {"content": "Muhokya", "page": 30, "level": 2}}, {"headings_1": {"content": "impacts.", "page": 28, "level": 1}}, [{"headings_0": {"content": "Muhokya", "page": 30, "level": 2}}, {"headings_1": {"content": "impacts.", "page": 28, "level": 1}}]], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Engineering", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 30, "level": 2}}, {"headings_1": {"content": "Muhokya", "page": 30, "level": 2}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Works Ltd. \nContract \nAmount: UGX.", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 30, "level": 2}}, {"headings_1": {"content": "Muhokya", "page": 30, "level": 2}}, [{"headings_0": {"content": "Engineering", "page": 30, "level": 2}}, {"headings_1": {"content": "Muhokya", "page": 30, "level": 2}}], [{"headings_0": {"content": "Engineering", "page": 30, "level": 2}}, {"headings_1": {"content": "Muhokya", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "116,996,410", "metadata": {"headings": [{"headings_0": {"content": "116,996,410", "page": 30, "level": 2}}, {"headings_1": {"content": "Engineering", "page": 30, "level": 2}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Amount", "metadata": {"headings": [{"headings_0": {"content": "116,996,410", "page": 30, "level": 2}}, {"headings_1": {"content": "Engineering", "page": 30, "level": 2}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "paid u", "metadata": {"headings": [{"headings_0": {"content": "paid u", "page": 30, "level": 4}}, {"headings_1": {"content": "116,996,410", "page": 30, "level": 2}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u \nThe picture showing the", "metadata": {"headings": [{"headings_0": {"content": "paid u", "page": 30, "level": 4}}, {"headings_1": {"content": "116,996,410", "page": 30, "level": 2}}, [{"headings_0": {"content": "paid u", "page": 30, "level": 4}}, {"headings_1": {"content": "116,996,410", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "inspection", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "constructed 2 Classroom \\| date: UGX. \nBlock at Kahendero \\| \n108,243,199 Primary School \nI \n\\| \n3.4 MICRO SCALE IRRIGATION \n\\| \\| \nThe GoU is implementing the micro scale irrigation programme in the District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKasese District received UGX. 530,685,252 (100%) of the budgeted to implement the \n3.4.1 Positive observations \nI noted the following areas where management had commendable performance; \no All the budgeted funds of UGX. 530,685,252 were received. \no The district did not spend any funds on ineligible activities. \ne The supplier offered training and technical support to the farmer during the warranty period. \no The district complied with the selection criteria for the lowest priced technically responsive bid. \n3.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n3.4.2.1 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}, [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}], [{"headings_0": {"content": "inspection", "page": 30, "level": 8}}, {"headings_1": {"content": "paid u", "page": 30, "level": 4}}]], "page": 30, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 31, "level": 1}}, {"headings_1": {"content": "inspection", "page": 30, "level": 8}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o Out of the total program receipts of UGX. 530,685,252, UGX. 529,084,577 (99.7%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 1,600,676 (0.3%). Details are in the table below. \nRevised Warrants/ Total Variance % budget Release expenditure absorpt", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 31, "level": 1}}, {"headings_1": {"content": "inspection", "page": 30, "level": 8}}, [{"headings_0": {"content": "following;", "page": 31, "level": 1}}, {"headings_1": {"content": "inspection", "page": 30, "level": 8}}]], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(as", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 31, "level": 3}}, {"headings_1": {"content": "following;", "page": 31, "level": 1}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "per payment \nfile", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 31, "level": 3}}, {"headings_1": {"content": "following;", "page": 31, "level": 1}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pe eee", "metadata": {"headings": [{"headings_0": {"content": "pe eee", "page": 31, "level": 2}}, {"headings_1": {"content": "(as", "page": 31, "level": 3}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "100", "metadata": {"headings": [{"headings_0": {"content": "pe eee", "page": 31, "level": 2}}, {"headings_1": {"content": "(as", "page": 31, "level": 3}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "FQuarterOne 15 OTT", "metadata": {"headings": [{"headings_0": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}, {"headings_1": {"content": "pe eee", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "176,895,084 176,895,084", "metadata": {"headings": [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FQuarterFour 132,071,33\\| O0] 418,030,222 -418,030,222\\| \\_\u2014- As a result of the under absorption of released funds delays implementation of planned activities and may result into costly future extensions. The Accounting Officer explained that balance of UGX.1,600,676 was erroneously cancelled and the funds were swept back, however, the payment was rolled over to e The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. e The supply and installation of equipment. The supplier shall carry out service and maintenance during the warranty period e and offers technical training & support to the farmer. I reviewed the implementation of the micro irrigation program and made the following observations; e From the inspections carried on 6th October 2023, it was noted that the installations had not been completed as detailed in the inspection report. Appendix 9 refers e One (01) out of seven (07) planned demonstration irrigation had not been delivered to selected farmers who had paid the co-funding. The Accounting Officer attributed this to late release of project funds and failure to attract a competent supplier of equipment that caused a re-advertisement. In addition, he added that the demonstrations were reduced from 7 to 6 in order to cater for the increment in prices which was not earlier foreseen, and also to secure funds to procure an engineer's kit, which requirement was communicated after the budget was made. The Accounting Officer should always make sure that proper market surveys are done before budgeting. In addition, the Accounting Officer should laisse with MoFPED to ensure timely release of funds 3.5 OTHER ENTITY SPECIFIC FINDINGS 3.5.1 Review of Expenditure a) Abuse of Imprest Account Paragraph 10.6.2 of the Treasury Accounting Instruction 2017, requires the Secretary to the Treasury, on the recommendation of the Accountant General, and following consultations with individual Accounting Officers, to set limits for cash payments to be made by Accounting Officers. Accordingly, the Secretary to the Treasury in a circular dated 2nd July 2018 to all Accounting Officers set the general vote cash limit to UGX.40 million per month. MONTH AMOUNT \\| LIMIT EXCESS April 2023 50,163,000 \\| 40,000,000 10,163,000 June 2023 45,239,245 40,000,000 5,239,245 Total 15,402,245 This was attributed to failure by management to monitor the imprest cash spending and system ineptitude at flagging the over expenditure. This may lead loss of", "metadata": {"headings": [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}, [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}]], "page": 31, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.5.2 REVIEW OF BWERA DISTRICT HOSPITAL OPERATIONS \n3.5.2.1 Management of Essential Medicines and Health Supplies in Health Facilities \nSection 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective stock management system which ensures that the right medicines of the right quality and quantities are available at the right place, at the right time, and at the right cost. Furthermore, Section 4 of the National Medical Stores Act 1993 provides that one of the objectives is to secure, safe and efficient storage, administration, distribution and supply of the goods, having regard to national needs and to the special nature of the goods in question in accordance with the national drug policy and the national drug authority. \nA review of the supply, storage, administration and distribution of EMHS in the Hospitals revealed the following; \na) Delayed delivery of drugs \nExamination of stores records revealed that management experienced delays in \nLong lead-time affects the effective delivery of health care services to the patients due to the shortages it creates. Non delivery of medicines leads to referral of patients to buy drugs outside the hospital which they may not be able to afford leading to worsening of the underlying health conditions they are facing. \nThe Accounting Officer explained that it was an issue that needed to be handled with the service provider NMS since delayed delivery of drugs slows down the heath care service delivery. \nThe Accounting Officer should continuously engage National Medical Stores for enhancement of timely delivery of drugs and medical supplies to the Hospital.", "metadata": {"headings": [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}, [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}]], "page": 33, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "b) Expired Drugs \nAccording to chapter 8 of the Uganda Essential Medicines and Health Supplies Management Manual (EMHS) 2018, medicines and Health supplies do have limited shelf lives. Standard treatment guidelines, laboratory testing protocols and morbidity patterns often change, therefore it can be expected that some medicines may not be used before expiry. Health workers can limit stock expiry by closely monitoring expiry dates and taking the appropriate action to redistribute stock when necessary. \nPart 8.2 \u2014 of the same Manual 2018 further requires all Expired items to be properly recorded, placed in designated area and destroyed in accordance with the local", "metadata": {"headings": [{"headings_0": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}, {"headings_1": {"content": "FQuarterOne 15 OTT", "page": 31, "level": 3}}], "page": 34, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}], "page": 34, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Examination of end-of-year stock balances for essential medicines revealed that the hospitals had expired drugs which were kept in the stores instead of being returned to NMS for appropriate handling. The sample of expired drugs is included in the table below;", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "176,895,084 176,895,084", "page": 31, "level": 3}}], "page": 34, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Leo", "metadata": {"headings": [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], "page": 34, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity F Expiry date Purpose Hamivudine/zidovudine/Nev 150/200/300 g 144 \n12/2 ARVs \n2 \nTDF/3TC/DTG 300/300/400 mg 320 \\| 6/23 ARVs Thiopental injection 180 \\| 6/23 Anaesthetic drug TDF/3TC/DTG/300/300/50mg 222 1/23 ARVs TDF/3TC/EFV/ 300/300/400mg 668 5/22 ARVs ATC/r 300/100 mg \n402 1/23 ARVs Dolutegravir 10mg \n1286 \\| 1/23 ARVs \nBlood transfer bag(pcs) \n200 \\| 4/23 Transferring blood \nThe Accounting Officer explained that when drugs expire, they are collected by NMS. The duty of the Hospital is to notify NMS, sort and park them for picking which has successfully been done already. \nHe added that the Hospital store had since become too small compared to the supplies received and it was due for expansion and it was the reason why the Hospital Kitchen was used as a store for expired drugs. \nThe Accounting Officer should ensure that viable stock and expired stocks are isolated to avoid mix up at the time of dispensing and to immediately withdraw the expired drugs from the store to a designated holding area. \nc) Stock-Outs and Non-Delivery of Medicines and Medical Supplies \nAn interview with Management revealed that on several occasions the Hospital experienced drug stock outs resulting into lack of several essential, vital and necessary drugs. Details in tables below; \nStock out drugs", "metadata": {"headings": [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}, [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], [{"headings_0": {"content": "Leo", "page": 34, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Description Quantity Purpose", "metadata": {"headings": [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], "page": 35, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ampicillin Tnj sodium 500mg \n200 Anti-analgesic/piratic Antibiotic Paracetamol 500mg tabs \n92 \nAmoxiciline 250 mg caps \n18 Antibiotic \nAmpicillin injection 189 Antibiotic a Arthemeter + lunefantrine (coartem) 74 \nAnti malaria \nPhentoin tabs 100mg \n140 Mental drug Sodium Valporate 500mg \n143 Mental drug Phenorbabitone 30mg tabs 41 Mental drug \u2014 Carbamezapine 200mg tabs 167 Mood stabliser \nRingers lactate IV 500mg \n162 IV fluid \nDrugs ordered for but not supplied Item \nQuantity Quantity not Purpose ordered delivered \nCatheter urethral Foley 2 80 04 \nEmptying Urinary bladder wag G18 \nAd Syringe and needle 10 40 \\| 10 \nmis \nUsed while administering injections \nDrug stock-outs are not only detrimental to the life of patients who need these drugs \nThe Accounting Officer should engage the Ministry of Health and MoFPED to increase the relevant budget line allocation to cater for the increased number of patients.", "metadata": {"headings": [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}, [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.5.2.2 Understaffing in Health Facilities \nThe Uganda Public Service Standing Orders Appointment procedures(A-c),2021,4, states that, any approved post for which funds are provided in the budget shall be submitted to the relevant service commission for filling within one month. In case the post is no longer critical in relation to the mandate of the Ministry, Department or Local Government, the Responsible Officer shall seek authority from the Responsible Permanent Secretary to either trade off, freeze or abolish the post. \nSection 2.4 of Ministry of Health Service Standards and Service Delivery Standards for The Health Sector July 2016, provides that details of staffing per level will be according to the Approved Staffing Norms of Ministry of Public service detailing out the staff structures that need to be adequately filled for efficient and effective service delivery. Section 3.5.2. of the Health Sector Service Standards& Service Delivery Standards 2016, the Hospital Staffing level should be up to 95% of the recommended minimum staffing norms. \nIt was noted that despite the hospital having an approved structure of 341 positions, only 130 representing (64%) are filled and 211 (36%) positions remain vacant. \nInadequate staffing results in heavy workloads and exploitation of existing staff, creates job related stress which negatively affects the quality-of-service delivery to the Community. \nThe Accounting Officer explained that the recruitment on replacement basis was on- going, however, for the Hospital in Particular, a special wage grant needed to be given to recruit as a matter of urgency. \nThe Accounting Officer should engage the relevant authority to have all the vacant positions filled. \n3.5.2.3 \nUtilization and Maintenance of Medical Equipment \nto Section 7 of Manual for Medical \nThe Accounting Officers attributed the failure to carry out regular medical equipment maintenance to; reliance on one regional maintenance workshop. \no Non-functioning equipment: \nSection 5.17 of the Health Sector Service Standards and service delivery standards 2016, requires that medical equipment is made available and properly maintained. \nI observed that the Hospital had some equipment that was non-functional as per", "metadata": {"headings": [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}, [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}], [{"headings_0": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, {"headings_1": {"content": "Leo", "page": 34, "level": 3}}]], "page": 36, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pictures below;", "metadata": {"headings": [{"headings_0": {"content": "pictures below;", "page": 37, "level": 1}}, {"headings_1": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}], "page": 37, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "lee \n= - \n- \nNon-functioning X-ray since 2017 Non-functioning scan machine \n\\| REN =] 2.5", "metadata": {"headings": [{"headings_0": {"content": "pictures below;", "page": 37, "level": 1}}, {"headings_1": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}, [{"headings_0": {"content": "pictures below;", "page": 37, "level": 1}}, {"headings_1": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}], [{"headings_0": {"content": "pictures below;", "page": 37, "level": 1}}, {"headings_1": {"content": "Description Quantity Purpose", "page": 35, "level": 1}}]], "page": 37, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ZZ", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], "page": 37, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "re \n3 \n= \nDR mE = ae = \\| \nCBC sysmex machine obsolete (carries Water bath machine faulty (sets optimal out a complete blood count) \nstandard of temperature needed for tests) \nAs a result, patients in need of radiography services were being referred to other Health facilities for further medical management. \nThe Accounting Officer explained that the medical equipment was as old as hospital, for 25years now, the hospital had not had replacement of the most critical equipment like theatre operating tables, anaesthetic machine, operating lights, caesarean sets, laparotomy sets, patient monitors, dental chairs, dispensing trolleys, among others. \nThe Accounting Officer attributed the matter to lack of resources for maintenance services. \nThe Accounting Officer should engage the Ministry of Health to ensure that the \nie i ig ai Be \nAn Incubator with temperature being achieved outside not the same as inside(probe is faulty) \n\\| \ne \nrn \nRN ein \nCPU doesn\u2019t communicate with the monitor", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}, [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 37, "level": 3}}, {"headings_1": {"content": "pictures below;", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ju", "metadata": {"headings": [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], "page": 38, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tl ll Hi Me ge that doesn\u2019t cool stored items \nI if i im esas itis \\| \nAutoclave (the probe is faulty) \n\u2014\u2014S\u2014 Hot air Oven (the probe is faulty) \nFaulty machinery in the laboratories is likely to result into inaccurate results used as a basis for treatment which may mislead medical personnel in their professional judgements while giving drug prescriptions to patients. \nThe Accounting Officer attributed faulty equipment to lack of an adequate budget to finance timely repairs and replacements. In addition, Follow up had severally been made to MOH though it had not yet yielded results. \nThe Accounting Officer should engage the Ministry of Health to address the issue of faulty medical equipment at the Health facility. \n3.5.2.4 Status and adequacy of structure \nInspections carried out on the buildings revealed the irregularities below; \nThe Accounting Officer should engage the relevant authorities and development partners to have new facilities constructed/ major rehabilitations carried out. \na) Congestion in the wards \nA physical inspection of the hospital wards revealed Overcrowding in the Wards. It was observed that the Wards were over crowded. In some wards patients were sleeping under the beds due to lack of space. This made it very difficult for nurses to administer drugs. Details in the pictures below, \nBed of patients in the maternity ward placed Beds in the maternity ward placed on floors \non floors", "metadata": {"headings": [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}, [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}], [{"headings_0": {"content": "Ju", "page": 38, "level": 3}}, {"headings_1": {"content": "ZZ", "page": 37, "level": 3}}]], "page": 38, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "F Ir = un \u2014\u2014 TEAS", "metadata": {"headings": [{"headings_0": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}, {"headings_1": {"content": "Ju", "page": 38, "level": 3}}], "page": 39, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "x BN NEIN > =", "metadata": {"headings": [{"headings_0": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}, {"headings_1": {"content": "Ju", "page": 38, "level": 3}}], "page": 39, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= | ee", "metadata": {"headings": [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], "page": 39, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee Maternity ward patients in a make shift A pictorial of the make shift structure \nstructure being used as a maternity ward \n\u2014 \n[See See \nMattresses on the floor in the inpatient ward Inpatient ward, patients on the walkways being used for shelter \nIn the circumstances, the available staffs are overstretched and the patients\u2019 welfare compromised which subsequently affects the Hospital\u2019s ability to effectively deliver on its mandate. \nThe Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kasese DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the", "metadata": {"headings": [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}, [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}], [{"headings_0": {"content": "= | ee", "page": 39, "level": 3}}, {"headings_1": {"content": "F Ir = un \u2014\u2014 TEAS", "page": 39, "level": 3}}]], "page": 39, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "metadata": {"headings": [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], "page": 40, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "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": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], "page": 40, "document_name": "Kasese 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: \n\u00b0 Identify and assess the risks of material", "metadata": {"headings": [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}, [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}]], "page": 40, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "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's report. However, future events or conditions may cause the DLG to fail to deliver its mandate. o Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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, 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 The material findings in respect of the compliance criteria for the applicable subject matters are as follows; The primary pillar being the Agriculture Value Chain Development (Production, Storage,", "metadata": {"headings": [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}, [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}], [{"headings_0": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, {"headings_1": {"content": "= | ee", "page": 39, "level": 3}}]], "page": 41, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], "page": 42, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n3.6.1 Funding of PDM Activities in the District \nMoFPED released a sum of UGX 19,700,000,000 to finance 197 PDM SACCOs in Kasese DLG in the financial year 2022/23 with each SACCO receiving UGX. 100,000,000 to develop and implement viable community led income generating activities. The district also received UGX 197,111,573 for the PDM Administrative costs, which was paid to PDCs. \n3.6.2 Positive Observations \nI noted the following areas were the District had commendable performance; \nUGX 197,111,573 meant for PDM Administrative and Coordination activities was e \nutilized for the intended purpose and supported by relevant documentation. \ne MoFPED funded all the 197 PDM SACCOs which was same as the gazetted administrative units. \nUGX. 19,700,000,000 meant for 197 SACCOs was released and all the SACCOs e \nwere funded for. \nAll the PDM SACCOs received PRF of UGX. 100 million each. \ne \ne The HLG Core Implementation team was fully constituted and prepared all quarterly performance reports. \nAll the beneficiaries in 10 parishes, accessed loans from enterprise groups where e \nthey were members \no The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets \nAll the PDCs were fully constituted and all the 10 sampled PDCs received funding o", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}]], "page": 42, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of UGX. 10,000,000 for the PDC activities. o A leadership vetting committee was elected and inaugurated in all the PDM SACCOs o The vetting criterion following the PDM SACCO byelaws was included in the minutes for all PDM SACCOs o All PDM SACCOs had training of the PDM SACCO members during the first general meeting. All PDM SACCOs included the bank account opening resolution in the minutes eo o By the time of the first general meeting, all the PDM SACCOs had already received funds o All the PDM SACCOs included the bank account opening resolution in the minutes and accounts were opened in bank as per the board resolutions. In all the PDM SACCOs, the SACCO bank account number provided was captured o in the signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022. All the PDM SACCOs included the resolution for the bank account signatories in o the minutes and signatories to the bank account are the ones approved in the board resolutions. eo All the beneficiaries received UGX 1,000,000 each for the 10 sampled SACCOs which was indicated in the SACCO records and none of the beneficiaries in the 10 sampled PDM SACCOs had received PRF multiple times 3.6.3 Areas of Improvement I noted the following areas where the District needs improvement; 3.6.3.1 Planning and Budget Performance I reviewed the Kasese District approved work plan and budget for PDM activities and noted the following. 3.6.3.2 Failure to align LG budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: Octaher 2022) requires all 1Gs thraugh - their respective Core Implementation Teams, to align their plans, interventions and The Accounting Officer explained that the PDM guidelines issued at time were not clear with a number of reviews which affected the incorporation of PDM priorities in to the District budget and work plans. The district will streamline its budget to include the priorities from the sub counties and town councils. The Accounting Officer should ensure that priorities from Sub Counties/Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation. 3.6.3.3 Late disbursement of Funds to PDM SACCOs Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 42, "level": 2}}, {"headings_1": {"content": "DLG's ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 40, "level": 1}}]], "page": 43, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], "page": 44, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \ne None of the 197 SACCOs received funding in the first quarter of the financial \nyear.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}]], "page": 44, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e 61 SACCOs received funding meant for quarter one in the second quarter implying that the disbursements delayed by 3 Months. \n\u00b0o 86 SACCOs received funding meant for Quarter one in the third quarter (March) implying that the disbursements delayed by 6 Months. \n\u00b0 47 SACCOs received funding meant for Quarter one in the fourth quarter (May) implying that the disbursements delayed by 8 Months. \noe 3 SACCOs received funding meant for Quarter one in the fourth quarter (June) implying that the disbursements delayed by 9 Months. The summary is in the table below and the details are in Appendix 10. \nNo. of SACCOs that received \nPRF \na EM FE SSS ZR PR EP SCR REET \nDecember \n3.6.3.4 Disbursements of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 1 PDM SACCO had not disbursed any amount out of the PRF received of UGX. 109,173,111. Details are in the Appendix 11. \nFailure/Low rate of disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. Furthermore, there was a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that funds were not disbursed to the beneficiaries because some signatories abandoned the SACCO activities. However, these were later replaced and funds are now disbursed to all the registered beneficiaries. \nThe Accounting Officer should regularly monitor the disbursement/ performance of the SACCOs to avoid such delays. \n3.6.3.5 Review of Governance Structures \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & - \nEnterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 44, "level": 3}}, {"headings_1": {"content": "beneficiaries.", "page": 42, "level": 2}}]], "page": 44, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], "page": 45, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The LG Accounting Officers (AO) as Chairperson, the District Production Officer e \n(DPO), District Commercial Officer (DCO), District Planner and\\_ District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. \nThe PDC to oversee and coordinate the development activities within the Parish, o \nmobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General \nadmit new \nEach Parish shall have a PDM SACCO and a PRF designated bank account for o \nthat 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 District, Parish and SACCO level and made the following observations; \nSN Governance Observations \nManagement Response Structure \nParish \nI reviewed the operations of the The Accounting Officer Development PDC in the 10 sampled PDM explained that the Committees \nSACCOS, and noted the following; \ndistrict is internalizing (PDC) \nOut of 10 PDCs, only 9 held all \nthe planning and \nthe 4 quarterly meetings. \nreporting guidelines on Parish priorities and action plans \npreparation of 5 year for the FY 2022/2023 were not \nplans and core team prepared by all the PDCs. \nhas taken up training of Only 9 PDCs out of 10 prepared \nall quarterly performance the SACCO leaders on reports. \nthe preparations of the 5 year plans. \nGeneral \n\u00a9 9 SACCOs held their first general The Accounting Officer Meetings by PDM \nmeeting more than 1 month after attributed this to delay in SACCOs their registration. \nreceiving the certificate of registration which was a requirement to hold first general meeting as an evidence of registration of", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}, [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 45, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 44, "level": 3}}]], "page": 45, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Mi the SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, {"headings_1": {"content": "require that;", "page": 45, "level": 1}}], "page": 46, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PDM SACCO oe The members of the board did not \nAccounting Officer Board \nfill in expression of interest forms attributed this to priority prior to being elected board given to have funds members. \ndisbursed to the SACCOs which could not facilitate the filling of interest", "metadata": {"headings": [{"headings_0": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, {"headings_1": {"content": "require that;", "page": 45, "level": 1}}, [{"headings_0": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, {"headings_1": {"content": "require that;", "page": 45, "level": 1}}], [{"headings_0": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, {"headings_1": {"content": "require that;", "page": 45, "level": 1}}], [{"headings_0": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, {"headings_1": {"content": "require that;", "page": 45, "level": 1}}]], "page": 46, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expression", "metadata": {"headings": [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}], "page": 46, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "forms although the district will enforce the process for the subsequent activities. \nFailure to prepare quarterly performance reports and 5 year plans may lead to inadequate community mobilization, identification of development priorities, and monitor resource utilization thus undermining the objectives of the PDM and also failure to hold the first general meeting within 1 month of registration may lead to delays in disbursement of funds which affects the implementation of the projects. \nIn addition, failure to have a functioning Board/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer should organise more trainings on the roles and importance of these committees in the implementation of PDM and organise elections for missing committee and sub committees. The Accounting Officer should also engage the relevant authorities for sufficient facilitation of PDCs and SACCO Boards.", "metadata": {"headings": [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}], [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}]], "page": 46, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.6.3.6 Review of Training Implementation Activities \nParagraph 27 of PDM A LG Guide for Supporting HH & EGs in Accessing Loans - \nunder PRF Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local \u2014 \nGovernment Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \no After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \ne The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \no The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature of Observations \nManagement Response", "metadata": {"headings": [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}, [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}], [{"headings_0": {"content": "expression", "page": 46, "level": 2}}, {"headings_1": {"content": "Mi the SACCO.", "page": 46, "level": 1}}]], "page": 47, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], "page": 47, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a. Training of Local e The training of local experts The Accounting Officer was carried out on 22\"\u00b0- 23\" \nthat the \nFailure to conduct training of households and enterprise group leaders may lead to misuse of PRF by households and enterprise groups, as well as deter the socio- economic transformation aspirations. \nThe Accounting Officer explained that the funds were transferred to SACCOs in financial year 2021/22 on instructions from the PDM Secretariat. \nThe Accounting Officer should engage the relevant authorities so as to ensure that PDM trainings are timely.", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}, [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}]], "page": 47, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.6.3.7 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; \nThe LG and more specifically the TILED department shall support the Office of \u00b0 \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson of PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nservices to its members. \n", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}, [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}]], "page": 48, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Update of SACCO \u00a9e5 SACCOs did not have updated The Accounting Officer Enterprise and PDM member registers contrary to attributed this to the Household the guidelines. need of disbursement", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 47, "level": 2}}, {"headings_1": {"content": "expression", "page": 46, "level": 2}}], "page": 49, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Registers", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], "page": 49, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of the PRF funds to the \nregistered beneficiaries and the new members \nregister will be updated on the admission at \nthe special general meeting. \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer should engage the relevant authorities to have the SACCOs licensed and ensure that all SACCOs update their members\u2019 registers. \n3.6.3.8 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM A Local Government Guide for Supporting -", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}, [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}]], "page": 49, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u2018 June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth e \nranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \no Each Parish shall select flagship projects that will benefit all interested subsistence households In 4 parlicipalury manner as guided by Ute Cumimertidl Officer, Community Development Officer (CDO) and relevant sector experts. \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \n\\| ae Observations Management Response", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}, [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}]], "page": 49, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of 2 parishes did not carry out\\| The Accounting Officer Households wealth ranking during attributed this to wealth identification of subsistence ranking carried by UBOS households. Details are in used at the PDMIS system Appendix 13 \nwhich the SACCOs relied Failure to identify subsistence on to select the households using the wealth beneficiaries. \nranking tool and select and \nimplement prioritized projects \nmay undermine the achievement \nof pillar objective.\n2. Selection and eAll parishes selected an The Accounting Officer Implementation of projects that were inconsistent \\| attributed this to the", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 49, "level": 2}}, {"headings_1": {"content": "training", "page": 47, "level": 2}}], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, {"headings_1": {"content": "Registers", "page": 49, "level": 2}}], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Projects commodities, Details IN district where the Appendix 14 \n\u00b035 out of 144 farmer \\| \nPriorities ee selected for the enterprise/households district would not implemented projects that are effectively do well leading not from the priority commodity to change of projects that list. Details are in Appendix 15 are not from the priority commodity list. \nFailure to select and implement \nprioritized projects may \nundermine achievement of the \npillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, {"headings_1": {"content": "Registers", "page": 49, "level": 2}}, [{"headings_0": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, {"headings_1": {"content": "Registers", "page": 49, "level": 2}}]], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for e All PRF beneficiaries who carried The Accounting Officer \\| Farming Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, {"headings_1": {"content": "Registers", "page": 49, "level": 2}}], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "out farming enterprises in 10 attributed this to unclear", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, {"headings_1": {"content": "Registers", "page": 49, "level": 2}}], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PDM SACCOs did not obtain guidelines on the process", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "agricultural insurance policies \nand a PRF designated bank abandoned their roles account for that PDM SACCO, in a immediately they were branch of a supervised financial elected. The resolution institution that is convenient for was passed to elect new the members of the PDM SACCO. \nsignatories to account and I noted that; \nPFR funds were later o In all PDM SACCOs, the disbursed to all signatories on the board beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}, [{"headings_0": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}], [{"headings_0": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}], [{"headings_0": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship with the LG selected priority different terrain in the", "page": 50, "level": 5}}]], "page": 50, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "resolution,", "metadata": {"headings": [{"headings_0": {"content": "resolution,", "page": 51, "level": 2}}, {"headings_1": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "authorize payments to PRF beneficiaries except for Rugendabara - Kitswamba PDM SACCO whose signatories had abandoned their roles. \nIneligible signatories on the board \nresolution, the SACCO could not \nauthorize any payments to PRF \nbeneficiaries and this may lead to \nmismanagement and loss of \nSACCO funds. \n\\|", "metadata": {"headings": [{"headings_0": {"content": "resolution,", "page": 51, "level": 2}}, {"headings_1": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}, [{"headings_0": {"content": "resolution,", "page": 51, "level": 2}}, {"headings_1": {"content": "PDM SACCOs did not obtain guidelines on the process", "page": 50, "level": 1}}]], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "resolution,", "page": 51, "level": 2}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should continually engage, sensitize, monitor and mentoring the SACCOs to ensure compliance with the funding guidelines", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "resolution,", "page": 51, "level": 2}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OR", "metadata": {"headings": [{"headings_0": {"content": "OR", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "John F.S. Muwanga \n\u201cOLIVA GTA \nAUDITOR GENERAL CApr", "metadata": {"headings": [{"headings_0": {"content": "OR", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ty. Ay", "metadata": {"headings": [{"headings_0": {"content": "Ty. Ay", "page": 51, "level": 5}}, {"headings_1": {"content": "OR", "page": 51, "level": 3}}], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28\" December, 2023 \nAppendices \nAppendix 1:\\_Performance of Local Revenue \nNo Source \nApproved budget Actual Collections Variance Reasons for under/over collection \nA mE RS TON CT I Ee ILI SESE EE SS \nSOT \nen \n\\| Tax Revenues \n\\| Local Series Tax \nHE HERRN? = SSS 2 \\| Land fees", "metadata": {"headings": [{"headings_0": {"content": "Ty. Ay", "page": 51, "level": 5}}, {"headings_1": {"content": "OR", "page": 51, "level": 3}}, [{"headings_0": {"content": "Ty. Ay", "page": 51, "level": 5}}, {"headings_1": {"content": "OR", "page": 51, "level": 3}}], [{"headings_0": {"content": "Ty. Ay", "page": 51, "level": 5}}, {"headings_1": {"content": "OR", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 52, "level": 5}}, {"headings_1": {"content": "Ty. Ay", "page": 51, "level": 5}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non-Tax Revenues aa Sd 5 Other Property income Eu ee 6 \\| Dividends ee a 7 \\| Rent", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 52, "level": 5}}, {"headings_1": {"content": "Ty. Ay", "page": 51, "level": 5}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fre:", "metadata": {"headings": [{"headings_0": {"content": "Fre:", "page": 52, "level": 5}}, {"headings_1": {"content": "ee", "page": 52, "level": 5}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\"8 \\_\\_\\| \nOther property income (sposelofasses)", "metadata": {"headings": [{"headings_0": {"content": "Fre:", "page": 52, "level": 5}}, {"headings_1": {"content": "ee", "page": 52, "level": 5}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "CSC", "metadata": {"headings": [{"headings_0": {"content": "CSC", "page": 52, "level": 1}}, {"headings_1": {"content": "Fre:", "page": 52, "level": 5}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 9 \\| Sale of goods and services \n10 Icenses \\| u 11 Courtfines and Penalties a En 12 Other fines and Penalties \n97,215,000 97,215,000 \"13 \\| Wiscellaneous Revenue Sn Fre Total Revenue \n3,913,546,049 1,341,407,251 2,572,138,798 I \nAppendix 2: Out-puts without appropriate indicators and targets \nNo. Programme Budget Budget Out-put Audit Audit Management Output Output budget \ncomment on comment Response \n1 \\| 01-AGRO- \n010016 Farmer \n0.197 Implementation of No measure of Not indicated Awaiting \n\\| INDUSTRIALIZATION mobilization PDC activities like mobilization management \\| and mobilization of\\|and training Response \\| sensitization beneficiaries for \n\\| training and \n\\|", "metadata": {"headings": [{"headings_0": {"content": "CSC", "page": 52, "level": 1}}, {"headings_1": {"content": "Fre:", "page": 52, "level": 5}}, [{"headings_0": {"content": "CSC", "page": 52, "level": 1}}, {"headings_1": {"content": "Fre:", "page": 52, "level": 5}}], [{"headings_0": {"content": "CSC", "page": 52, "level": 1}}, {"headings_1": {"content": "Fre:", "page": 52, "level": 5}}]], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 52, "level": 2}}, {"headings_1": {"content": "CSC", "page": 52, "level": 1}}], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "evaluation \\| \n0.197 \n> oo \nAppendix 3: Implementation 0? planned outputs Appendix 3 (a): Fully implemented out-puts \nN \\| Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 52, "level": 2}}, {"headings_1": {"content": "CSC", "page": 52, "level": 1}}, [{"headings_0": {"content": "performance", "page": 52, "level": 2}}, {"headings_1": {"content": "CSC", "page": 52, "level": 1}}], [{"headings_0": {"content": "performance", "page": 52, "level": 2}}, {"headings_1": {"content": "CSC", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 2}}, {"headings_1": {"content": "performance", "page": 52, "level": 2}}], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total Out-put Total No Number \\| of fully", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 2}}, {"headings_1": {"content": "performance", "page": 52, "level": 2}}], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. Out-put expenditure activities in implemented the out-put activities UGX \u2018000\u201d \n1 12-HUMAN 01- 1202030302-Increased 320003 Assets and 107,099 01 01 CAPITAL Education,Sports number of STEM/STEI Facilities Management \nDEVELOPMENT and skills programmes accredited", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 2}}, {"headings_1": {"content": "performance", "page": 52, "level": 2}}], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1202030302-Increased Budget Output 320026 468,697 03 03 number of STEM/STEI \nPromotion of STEM/STE \n\\_\\| programmes accredited \n2 12-HUMAN 02 Population 2203010507-Human resources 320165 Primary Health 253,814 01 01 CAPITAL \nHealth, Safety recruited to fill vacant posts care services \nDEVELOPMENT and Management \n3 06-NATURAL 03 Water 05010105-Degraded water 000006 Planning and 971,929 03 03 RESOURCES, Resources catchments protected and Budgeting service \nENVIRONMENT, Management restored through \nCLIMATE \nImplementation of catchment \nCHANGE, LAND \nManagement measures \nAND WATER \n4 09-INTEGRATED 03-Transport 09020401-Capacity of existing 000017 Infrastructure 150,000 01 01 TRANSPORT Infrastructure transport infrastructure and Development and \nINFRASTRUCTUR and Services services increased", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 2}}, {"headings_1": {"content": "performance", "page": 52, "level": 2}}, [{"headings_0": {"content": "Budget", "page": 53, "level": 2}}, {"headings_1": {"content": "performance", "page": 52, "level": 2}}]], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 53, "level": 2}}, {"headings_1": {"content": "Budget", "page": 53, "level": 2}}], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "L E AND SERVICES Development \n4 \n5 01-AGRO- 01-Institutional 01060203-Enabled agricultural 000006-Planning and 369,879 03 03 INDUSTRIALIZAT Strengthening extension supervision system Budgeting services \nION \nand Coordination developed and operationalised \n010017-Machinery 159,205 01 01", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 53, "level": 2}}, {"headings_1": {"content": "Budget", "page": 53, "level": 2}}, [{"headings_0": {"content": "Management", "page": 53, "level": 2}}, {"headings_1": {"content": "Budget", "page": 53, "level": 2}}]], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "acquisition", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and \nmaintenance \n\\| \nTotal 2,480,623 13 13 \n49 \nAppendix 3 (b): Partially Implemented out-puts \nNo Program Sub-program PIAP-Outs Budget Out-put Total Out-put Total No Number No of No of expenditure activities of fully partially activities that UGX \u2018000\u201d in the implemen implemented were not output ted activities implemented activities \n1 12-HUMAN 01- 1202030302- 320026 Promotion 1,135,897 01 0 1 0 CAPITAL Education,Sports Increased number of STEM/STEI \nDEVELOPMENT and skills of STEM/STEI \nprogrammes \naccredited \n02 Population 1203010507-Human 320165 Primary 600,617 02 0 2 0 Health, Safety and resources recruited Health care \nManagement \nto fill vacant posts \nservices \n2 09-INTEGRATED 03-Transport 09020401-Capacity 260010 Road 669,131 02 0 02 0 TRANSPORT Infrastructure and of existing transport Rehabilitation \nINFRASTRUCTURE Services infrastructure and \nAND SERVICES Development services increased. \nee an m \nTotal \n2,405,645 5 0 5 0 \nAppendix 4: Utilization of the Wage Budget \nSN Department Approved Budget Supplementary Revised Budget Warrants Payments 5 of Unspent Name \nBudget \n1 Administration 3,246,385,404 1,264,547,428 4,510,932,832 3,950,959,118 3,488,814,919 462,144,199 \\| earner based \\| 419,060,000 - 419,060,000 \\| 419,060,000 418,342,786 717,214 services \n+", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}, [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], [{"headings_0": {"content": "acquisition", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}]], "page": 53, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014t", "metadata": {"headings": [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], "page": 54, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Education 28,567,767,006 10,199,301,481 38,767,068,487 35,369,580,131 33,739,550,392 1,630,029,739 4 Finance 407,218,000 = 407,218,000 407,218,000 407,210,364 7,636 5 Health 1 17,615,511,584 1,851,600,000 I 19,467,111,584 I 19,467,111,584 19,316,107,103 151,004,481 6 Internal audit 106,535,000 \\| - 106,535,000 106,535,000 104,481,642 \\| 2,053,358 7 Natural resources 243,322,000 - 243,322,000 243,322,000 232,164,770 11,157,230 \n50 \nPlanning unit 180,279,000 = 180,279,000 180,279,000 150,542,428 29,736,572 Production 2,000,846,916 1,097,738,136 3,098,585,052 2,731,515,984 2,449,854,893 281,661,091 10 Statutory bodies 223,099,000 = 223,099,000 223,099,000 223,005,849 a 93,151 11 Trade, industry 64,054,000 - 64,054,000 64,054,000 64,003,331 50,669 and local \ndevelopment \n12 Water 111,186,000 = 111,186,000 111,186,000 82,354,212 28,831,788 13 \\_\\| Works 235,546,000 = 235,546,000 235,546,000 235,531,183 14,817 Total 53,420,809,910 14,413,187,045 67,833,996,955 63,509,465,817 60,911,963,872 2,597,501,945 \nAppendix 5: Project completion SN Water Projects/facilities \n1 Makongote GFS 2 Buthale GFS \n3 Kyangwe GFS 4 Bitere GFS Phase 3 \nPlanned Actual Variance Expenditure (UGX) Audit Remarks quantity", "metadata": {"headings": [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}, [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}], [{"headings_0": {"content": "\u2014t", "page": 54, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 53, "level": 2}}]], "page": 54, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], "page": 55, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "im 1 1 0 141,306,886 Fully Completed 1 1 0 133,065,984 Fully Completed it 7 1 0 79,764,631 Fully Completed 1 0 93,100,000 Fully Completed 5 Kyangende - Kyabikongolo GFS \n1 1 1 30,000,000 Fully Implemented 6 Kalhughuta BPT (Break Pressure Tank) \\| 1 1 0 9,462,714 Fully Completed 7 Buhunga GFS Phase 2 \n1 1 0 82,053,800 Fully Completed 8 Kalibu Reservoir \n1 0 \\| 1 0 Not Implemented 9 Completion of Mbulamasi- Rwabitooke GFS \n1 1 0 6,539,420 Fully Completed 10 Completion of Kaswa GFS Phase II \\| 1 1 0 7,084,144 Fully Completed 11 \u2014 Completion of Rwabitoke - Kyibiiri \n12 Completion of Buhunga GFS Phase I \n13 Completion of Kyibisire GFS \n14 Completion of Boreholes FY 2021/22 \n1 1 0 17,737,874 Fully Completed 1 1 0 58,171,025 Fully Completed 1 1] 0 13,046,116 Fully Completed 1 1 0 27,774,250 Fully Completed 15 Rehabilitation of Boreholes (15NO.) \n15 15 \\| 0 42,020,704 Fully Completed [ Total 711,127,548 \n51 \nAppendix 6: Timeliness of procurements \nee ee Budgeted Amount \n[as Expenditure Audit Remark facilities \nMakongote GFS \nThe advert was ran on 8th November 2022 and the contract \n2 Buthale GFS \n4 Bitere GFS Phase 3", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}, [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}], [{"headings_0": {"content": "quantity", "page": 55, "level": 2}}, {"headings_1": {"content": "\u2014t", "page": 54, "level": 2}}]], "page": 55, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 5", "metadata": {"headings": [{"headings_0": {"content": "| 5", "page": 56, "level": 3}}, {"headings_1": {"content": "quantity", "page": 55, "level": 2}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyangende - Kyabikongolo GFS", "metadata": {"headings": [{"headings_0": {"content": "| 5", "page": 56, "level": 3}}, {"headings_1": {"content": "quantity", "page": 55, "level": 2}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "al Kalhughuta BPT", "metadata": {"headings": [{"headings_0": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, {"headings_1": {"content": "| 5", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Buhunga GFS Phase 2 \n18 Kalibu Reservoir \nSN Water Projects/ facilities \n1 Makongote GFS", "metadata": {"headings": [{"headings_0": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, {"headings_1": {"content": "| 5", "page": 56, "level": 3}}, [{"headings_0": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, {"headings_1": {"content": "| 5", "page": 56, "level": 3}}], [{"headings_0": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, {"headings_1": {"content": "| 5", "page": 56, "level": 3}}], [{"headings_0": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, {"headings_1": {"content": "| 5", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2 Buthale GFS", "metadata": {"headings": [{"headings_0": {"content": "2 Buthale GFS", "page": 56, "level": 3}}, {"headings_1": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Kyangwe GFS \n4 Bitere GFS Phase 3 5 Kyangende GFS \nsigned on 24th January 2023.", "metadata": {"headings": [{"headings_0": {"content": "2 Buthale GFS", "page": 56, "level": 3}}, {"headings_1": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}, [{"headings_0": {"content": "2 Buthale GFS", "page": 56, "level": 3}}, {"headings_1": {"content": "al Kalhughuta BPT", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "155,000,000", "metadata": {"headings": [{"headings_0": {"content": "155,000,000", "page": 56, "level": 3}}, {"headings_1": {"content": "2 Buthale GFS", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "133,065,984 The advert was ran on 8th November 2022 and the contract \n100,000,000", "metadata": {"headings": [{"headings_0": {"content": "155,000,000", "page": 56, "level": 3}}, {"headings_1": {"content": "2 Buthale GFS", "page": 56, "level": 3}}, [{"headings_0": {"content": "155,000,000", "page": 56, "level": 3}}, {"headings_1": {"content": "2 Buthale GFS", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "93,100,000", "metadata": {"headings": [{"headings_0": {"content": "93,100,000", "page": 56, "level": 3}}, {"headings_1": {"content": "155,000,000", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "signed on 8th February 2023. \nThe advert was ran on 8th November 2022 and the contract \na 30,000,000 ee] The advert was ran on 8th November 2022 and the contract signed on 8th February 2023. \nThe invitation was sent on 21 November 2022 and the \n100,000,000", "metadata": {"headings": [{"headings_0": {"content": "93,100,000", "page": 56, "level": 3}}, {"headings_1": {"content": "155,000,000", "page": 56, "level": 3}}, [{"headings_0": {"content": "93,100,000", "page": 56, "level": 3}}, {"headings_1": {"content": "155,000,000", "page": 56, "level": 3}}], [{"headings_0": {"content": "93,100,000", "page": 56, "level": 3}}, {"headings_1": {"content": "155,000,000", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "82,053,800", "metadata": {"headings": [{"headings_0": {"content": "82,053,800", "page": 56, "level": 3}}, {"headings_1": {"content": "93,100,000", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- \ncontract signed on 24th January 2023. \nThe advert was ran on 8th November 2022 and the contract signed on 8th February 2023. \n20,000,000 \nOO There were no invitations made and no contract was signed. \nBudgeted Expenditure Is the Is the Were Has it Was the Amount \nfacility budgeted appraisals been design included facility conducted? recorded approved? in the eligible? \nin the", "metadata": {"headings": [{"headings_0": {"content": "82,053,800", "page": 56, "level": 3}}, {"headings_1": {"content": "93,100,000", "page": 56, "level": 3}}, [{"headings_0": {"content": "82,053,800", "page": 56, "level": 3}}, {"headings_1": {"content": "93,100,000", "page": 56, "level": 3}}], [{"headings_0": {"content": "82,053,800", "page": 56, "level": 3}}, {"headings_1": {"content": "93,100,000", "page": 56, "level": 3}}], [{"headings_0": {"content": "82,053,800", "page": 56, "level": 3}}, {"headings_1": {"content": "93,100,000", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "developm", "metadata": {"headings": [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "asset \nent plan? register? \n150,000,000 141,306,886 No Yes Yes No No 155,000,000 133,065,984 No Yes Yes No No \\| \n92,000,000 79,764,631 No Yes Yes No No 100,000,000 93,100,000 Yes Yes Yes No Yes 30,000,000 0 No Yes Yes No No 6 Kalhughuta BPT (Break Pressure Tank) 10,000,000 9,462,714 Yes Yes Yes No No 7 Buhunga GFS Phase 2 \n\\_ 100,000,000 82,053,800 Yes Yes Yes No No 8 Kalibu Reservoir \n20,000,000 0 No Yes Yes No No 9 Completion of Mbulamasi- Rwabitooke GFS 9,790,295 6,539,420 Yes Yes [Yes No No 10 Completion of Kaswa GFS Phase II \n17,618,580 7,084,144 Yes Yes Yes No No \n52 \nLi Completion of Rwabitoke \u2014 Kyibiiri \n25,339,820 \\| 17,737,874 Yes Yes \\| Yes No No 12 Completion of Buhunga GFS Phase I", "metadata": {"headings": [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}, [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}], [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}], [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}], [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}], [{"headings_0": {"content": "developm", "page": 56, "level": 2}}, {"headings_1": {"content": "82,053,800", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "metadata": {"headings": [{"headings_0": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}, {"headings_1": {"content": "developm", "page": 56, "level": 2}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13 Completion of Kyibisire GFS \n25,246,116 \\| 13,046,116 Yes Yes \\| Yes No No 14 Completion of Boreholes FY 2021/22 \n22,446,084 \\| 27,774,250 Yes Yes \nNo N/A - \n15 Rehabilitation of Boreholes (15NO.) \n61,500,000 \\| 42,020,704 Yes Yes \nNo \\| N/A - \nTotal 879,315,858 \\| 711,127,548 \\|", "metadata": {"headings": [{"headings_0": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}, {"headings_1": {"content": "developm", "page": 56, "level": 2}}, [{"headings_0": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}, {"headings_1": {"content": "developm", "page": 56, "level": 2}}], [{"headings_0": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}, {"headings_1": {"content": "developm", "page": 56, "level": 2}}], [{"headings_0": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}, {"headings_1": {"content": "developm", "page": 56, "level": 2}}]], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 57, "level": 2}}, {"headings_1": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Water \nBudgeted Released Amount Planned Planned Expected Audit Functionality Existence of \\| Projects/facility amount amount Spent Start End Date status as observation \nuser committee (UGX (UGX Date per BOQs \nMillions) Millions) (UGX \nand latest (Existence \nMillions) payment and \ncertificate completion \nstatus) \nHe \n1 Construction of 100 100 100 27/01/2023 27/07/2023 100% The project Thetwo (2) The two (2) \n. \n\\|. \nBitere GFS Phase \n3 \ncomplete was in sampled water sites had \nin Bugoye Sub \nexistence taps were functional user", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 57, "level": 2}}, {"headings_1": {"content": "60,374,963 | 58,171,025 Yes Yes | Yes No No", "page": 57, "level": 2}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 57, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 57, "level": 2}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and functional and committees. completed at being used \nthe time of with sufficient \naudit. \\_\\_\\| yield. \n2 Construction of 150 150 150 08/02/2023 Ei 100% The project The five (5) The five (5) \\|. \n. \nMakongothe GFS \ncomplete was in \nsampled water \\| sites had Phase 3 in Ibanda \nexistence taps were functional user", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 57, "level": 3}}, {"headings_1": {"content": "Inspection", "page": 57, "level": 2}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyanya Town", "metadata": {"headings": [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and functional and committees. Counell \ncompleted at being used \nthe time of with sufficient \naudit. yield. \n\\| \n53 \nAppendix 9: Inspections \nbeneficiary \\_ \\| supplier Value Photos Remarks Parish and \\_sub- procurement reference equipment \ncounty \nEn \nAMURI MOHAMED Kaserengethe II Cell, KSE/521/SERVICES/2022- \nBwera Ward, 2023/00023 \nMpondwe Lhubiriha \nTon sei \nMUSERERU AUGUSTINE Rwehingo Village, KSE/521/SERVICES/2022- Katholhu Parish, 2023/00023 Nyakiyumbu S/C \nYONA TUMUSIIME MAATE Pida \nCell, KSE/521/SERVICES/2022- Kinyamaseke South 2023/00023 \nWard, Kinyamaseke \nTown Counell \nSAMSON MUTSWANGA Kaghete Cell, KSE/521/SERVICES/2022- Nyakeya Parish, 2023/00023 \nKyarumba Town \nCouncil", "metadata": {"headings": [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}, [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kyanya Town", "page": 57, "level": 3}}, {"headings_1": {"content": "County", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23,151,000", "metadata": {"headings": [{"headings_0": {"content": "23,151,000", "page": 58, "level": 2}}, {"headings_1": {"content": "Kyanya Town", "page": 57, "level": 3}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o Delayed installation of equipment since at the time of the inspections installation was still going on. \ne Water was not reaching some parts of the garden due to technical", "metadata": {"headings": [{"headings_0": {"content": "23,151,000", "page": 58, "level": 2}}, {"headings_1": {"content": "Kyanya Town", "page": 57, "level": 3}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "challenges.", "metadata": {"headings": [{"headings_0": {"content": "challenges.", "page": 58, "level": 2}}, {"headings_1": {"content": "23,151,000", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "31,484,500", "metadata": {"headings": [{"headings_0": {"content": "31,484,500", "page": 58, "level": 2}}, {"headings_1": {"content": "challenges.", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o The farmer had a challenge with the water source since at the time inspections the water pump could not suck water from the source. \ne The equipment had not been handed over to farmer since the water issue had not been sorted. \n32,686,570 e The constructed base for the water tank had developed cracks and needed to be reconstructed. \ne The equipment had not been handed over to the farmer since the installation had just been concluded. \\_\\|", "metadata": {"headings": [{"headings_0": {"content": "31,484,500", "page": 58, "level": 2}}, {"headings_1": {"content": "challenges.", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "24,657,800", "metadata": {"headings": [{"headings_0": {"content": "24,657,800", "page": 58, "level": 2}}, {"headings_1": {"content": "31,484,500", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The equipment had not been handed over to the farmer since the installation was still ongoing. \ne The supplied water submersible pump was weak and could not pump water to the tank. \nPATRICK BEGEHANIA Kisongora Cell, KSE/521/SERVICES/2022- = 21,670,130 \nBusambu Ward, 2023/00023 \nMuhokya Town \nCouncil", "metadata": {"headings": [{"headings_0": {"content": "24,657,800", "page": 58, "level": 2}}, {"headings_1": {"content": "31,484,500", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IL", "metadata": {"headings": [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "54 \noe The sigh post had not been installed. oe The equipment had not been handed over to the farmer since the installation had just been concluded. \nAppendix 10: Late disbursement of funds to PDM SACCOs \nSN Date of release No. of PDM SACCOs paid on the date \nAmount paid on Remarks \n1 01/12/22 61 Bar \nthe date 7 2 28/03/23 87 2,175,000,000 \n3 31/03/23 \\| 61 = 1,525,000,000 \n4 16/05/23 47 1,175,000,000 \n5 26/05/23 61 1,525,000,000 = 6 30/05/23 61 1,525,000,000 [ \n7 31/05/23 34 850,000,000 \n8 14/06/23 152. 1,300,000,000 \n9 16/06/23 136 3,400,000,000 \n10 17/06/23 3 75,000,000 \n11 19/06/23 96 2,400,000,000 \n12 23/06/23 49 1,225,000,000 \n13 27/06/23 40 1,000,000,000 \nTotal 788 19,700,000,000 \n55 \nAppendix 11: Failure of disbursement of Parish Revolving Fund (PRF) \nas \neS \nTotal PRF received \nT \nune Total Diskuirsemants 2 Nhage \nSN Parish Name PDM SACCO Name (2021/2022 & \nRemarks Name (Loans) disbursed \\_\\_\\| 2022/2023) \n(A) (B) (C) = (B/A) Muhumuza Muhumuza-Buhuhira PDM", "metadata": {"headings": [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}, [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}], [{"headings_0": {"content": "IL", "page": 58, "level": 1}}, {"headings_1": {"content": "24,657,800", "page": 58, "level": 2}}]], "page": 58, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ot", "metadata": {"headings": [{"headings_0": {"content": "ot", "page": 60, "level": 2}}, {"headings_1": {"content": "IL", "page": 58, "level": 1}}], "page": 60, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ".", "metadata": {"headings": [{"headings_0": {"content": "ot", "page": 60, "level": 2}}, {"headings_1": {"content": "IL", "page": 58, "level": 1}}], "page": 60, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PRE", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 60, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "funds 0% 5 1 Kasese DLG SACCO 109,173,111 109,000,000 100% Kitswamba Central Kitswamba Central - Disbursed 100% 2 Kasese DLG Kitswamba Town Council 109,173,111 109,000,000 of PRF funds PDM SACCO 100% Kasese DLG Rugendabara Rugendabara -Kitswamba Had not 3 PDM SACCO 109,173,111 0 0 Disbursed any Kasese DLG Kendahi Kendahi - Hima Town 4 109.173. 111 Council PDM SACCO TR Kasese DLG Mubuku Central Mubuku Central-Mubuku \u2018 109.173.1411 Town Council PDM SACCO ua Kasese DLG Buhuna Buhuna- Karambi PDM PRF funds 109,000,000 100% Disbursed 100% of PRF funds 109,000,000 100% Disbursed 100% of PRF funds 109,000,000 100% Disbursed 100% 6 SACCO 109,173,111 of PRF funds Kasese DLG Bwera Bwera - Mpondwe/ 109,173,111 109,000,000 100% Disbursed 100% 7 Lhubiriha Town Council of PRF funds PDM SACCO Kasese DLG Harukugu \\| Harukugu - Isango PDM 109,173,111 109,000,000 \\| 100% \\| Disbursed 100% 3 jt SACCO of PRF funds I Kasese DLG Katholu/Katojo Katholu/Katojo- 109,173,111 ans \\| 100% Disbursed 100% \\| 600-006 Nyakiyumbu PDM SACCO oo of PRF funds Kasese DLG Kinyamaseke south 10 B Kinyamaseke south- DEE . AN 2 Kinyamaseke Town Council 109,173,111 109,000,000 100% of PRF funds PDM SACCO m \\| N 1,091,731,110 981,000,000 90% of PRF funds 56 Appendix 12: Licensing of PDM SACCOs SN. Vote Name Parish Name Name of SACCO Is the SACCO registered Remarks under Microfinance Institutions money lenders act 2016? (Yes/No) 1 Kasese DLG Muhumuza Muhumuza-Buhuhira PDM No The SACCO is not licensed as SACCO Microfinance Institutions money \u2014 lenders act 2016 2 Kasese DLG Kitswamba Cenzral Kitswamba Central -Kitswamba No The SACCO is not licensed as Town Council PDM SACCO Microfinance Institutions money lenders act 2016 3 Kasese DLG Rugendabara Rugendabara -Kitswamba PDM No 4 Kasese DLG Kendahi SACCO Kendahi - Hima Town Council No PDM SACCO 5 Kasese DLG Mubuku Centra Mubuku Central-Mubuku Town No 6 Kasese DLG Buhuna 7 Kasese DLG Bwera 8 Kasese DLG Harukugu Council PDM SACCO Buhuna- Karambi PDM SACCO No Bwera - Mpondwe/ Lhubiriha No Town Council PDM SACCO Harukugu - Isango PDM No SACCO 9 Kasese DLG Katholu/Katojo Katholu/Katojo-Nyakiyumbu No PDM SACCO 10 Kasese DLG Kinyamaseke south Kinyamaseke south- No Kinyamaseke Town Council PDM SACCO 57 The SACCO is not licensed as Microfinance Institutions money lenders act 2016 The SACCO is not licensed as Microfinance Institutions money lenders act 2016 The SACCO is not licensed as Microfinance Institutions money lenders act 2016 The SACCO is not licensed", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}, [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}]], "page": 60, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Kasese DLG Kendahi Kendahi - Hima Town 4 4 \nAll the 4 villages were ranked Council PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "SS 5. Kasese DLG Mubuku Central hang Mubuku Central-Mubuku 3 3 \nTan \nAll the 3 villages 3 \nwere \nranked Town Council PDM SACCO \n", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}, [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}]], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kasese DLG Buhuna Buhuna- Karambi PDM = 0 \nThe wealth ranking was not SACCO carried out.", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Kasese DLG Bwera Bwera - Mpondwe/ 7 7 \nAll the 7 cells were ranked. Lhubiriha Town Council \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Kasese DLG Harukugu Harukugu - Isango PDM 3 3 \nAllthe 3 villages were ranked. SACCO \n\\|\n9. Kasese DLG Katholu/Katojo Katholu/Katojo-Nyakiyumbu 5 5 \nAll the 5 villages were ranked PDM SACCO \n\\| \n10 Kasese DLG Kinyamaseke south Kinyamaseke south- 6 \nKinyamaseke Town Council \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "58 \n6 \nAll the 6 villages were ranked \nSN \nVote Parish Name Name of SACCO List of flagship Are the \nHow many Number of How many of \\| How many of Name \nprojects per flagship enterprises are PDM the the farming SACCO projects implementing enterprises enterprises enterprises consistent flagship projects \nare farming are from the with the", "metadata": {"headings": [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}, [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}], [{"headings_0": {"content": "PRE", "page": 60, "level": 1}}, {"headings_1": {"content": "ot", "page": 60, "level": 2}}]], "page": 62, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "enterprises priority", "metadata": {"headings": [{"headings_0": {"content": "enterprises priority", "page": 63, "level": 8}}, {"headings_1": {"content": "PRE", "page": 60, "level": 1}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "priority", "metadata": {"headings": [{"headings_0": {"content": "enterprises priority", "page": 63, "level": 8}}, {"headings_1": {"content": "PRE", "page": 60, "level": 1}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "commodity", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 63, "level": 8}}, {"headings_1": {"content": "enterprises priority", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "commodities \nlist selected by \nthe LG?", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 63, "level": 8}}, {"headings_1": {"content": "enterprises priority", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kasese Muhumuza Muhumuza- Coffee, Banana, No 21 21 21 18 DLG Buhuhira PDM Poultry \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 63, "level": 8}}, {"headings_1": {"content": "enterprises priority", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "he Kasese Kitswamba Kitswamba Central Coffee, Maize, No 11 11 11 6 DLG Central -Kitswamba Town Beans, \nCouncil PDM Tomatoes, \nSACCO Poultry, Piggery, \nDairy Cattle, \nFish. \n\\|", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 63, "level": 8}}, {"headings_1": {"content": "enterprises priority", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kasese Rugendabara Rugendabara - Maize, Soya No 0 16 16 10 DLG Kitswamba PDM beans, \nSACCO Sorghum, Goat \n4, \\| rearing, Cattle a", "metadata": {"headings": [{"headings_0": {"content": "commodity", "page": 63, "level": 8}}, {"headings_1": {"content": "enterprises priority", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "keeping", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 63, "level": 2}}, {"headings_1": {"content": "commodity", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 63, "level": 2}}, {"headings_1": {"content": "commodity", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Kasese Kendahi Kendahi - Hima Maize, soya No 17 20 20 16 DLG", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 63, "level": 2}}, {"headings_1": {"content": "commodity", "page": 63, "level": 8}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Town Council PDM bean, beans, SACCO goat, poultry \n5; Kasese Mubuku Central Mubuku Central- Goat keeping, No 10 11 un 11 Tio DLG \nMubukt Town Piggery, Poultry, \nCouncil PDM Cattle rearing. \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "keeping", "page": 63, "level": 2}}, {"headings_1": {"content": "commodity", "page": 63, "level": 8}}, [{"headings_0": {"content": "keeping", "page": 63, "level": 2}}, {"headings_1": {"content": "commodity", "page": 63, "level": 8}}]], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 63, "level": 3}}, {"headings_1": {"content": "keeping", "page": 63, "level": 2}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \n\\|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 63, "level": 3}}, {"headings_1": {"content": "keeping", "page": 63, "level": 2}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kasese Buhuna Buhuna- Karambi Coffee, Goat No 22 23 17 10 DLG", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 63, "level": 3}}, {"headings_1": {"content": "keeping", "page": 63, "level": 2}}], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PDM SACCO rearing, Fish \nfarming, \npiggery, Poultry, I \nFood vendors, \nVanilla, coffee I \n59", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 63, "level": 3}}, {"headings_1": {"content": "keeping", "page": 63, "level": 2}}, [{"headings_0": {"content": "_|", "page": 63, "level": 3}}, {"headings_1": {"content": "keeping", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "selling", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 64, "level": 2}}, {"headings_1": {"content": "_|", "page": 63, "level": 3}}], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "de Kasese Bwera Bwera - Mpondwe/ Maize, Beans, TNo 18 21 18 15 DLG \nLhubiriha Town Coffee, Poultry, \nCouncil PDM selling of \nSACCO \ngroundnuts \n= Pp ao", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 64, "level": 2}}, {"headings_1": {"content": "_|", "page": 63, "level": 3}}, [{"headings_0": {"content": "selling", "page": 64, "level": 2}}, {"headings_1": {"content": "_|", "page": 63, "level": 3}}], [{"headings_0": {"content": "selling", "page": 64, "level": 2}}, {"headings_1": {"content": "_|", "page": 63, "level": 3}}]], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Kasese Harukugu Harukugu - Isango Coffee, No 12 14 10 8 DLG PDM SACCO Vegetables, \nGoat keeping,", "metadata": {"headings": [{"headings_0": {"content": "selling", "page": 64, "level": 2}}, {"headings_1": {"content": "_|", "page": 63, "level": 3}}], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "piggery, Poultry", "metadata": {"headings": [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. Kasese Katholu/Katojo Katholu/Katojo- Maize, coffee, No 7 8 8 6 DLG", "metadata": {"headings": [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Nyakiyumbu PDM mushroom, \nSACCO piggery, fish \nfarming, \nchicken, goat, \nvegetables \n10 Kasese Kinyamaseke Kinyamaseke Selling Matooke, No 15 15 12 10 DLG south south- Beans, cassava \nKinyamaseke flour, Pinaples, \nTown Council PDM fruits, Mangoes, \nSACCO Piggery, Goat \nkeeping, Fish \nFarming, \nPoultry, onions \nTotal \n133 160 144 109 \n60 \nAppendix 15: Selection and Implementation of Prioritized/Flagship Projects \nSN. Vote Parish Name Name of SACCO Name of PRF EZ I Loan Project \\| Remark Name \nbeneficiary Amount as Amount as funded \nper SACCO per \nrecords household \nevidence \nprovided", "metadata": {"headings": [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}, [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}], [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}], [{"headings_0": {"content": "piggery, Poultry", "page": 64, "level": 2}}, {"headings_1": {"content": "selling", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Interview", "metadata": {"headings": [{"headings_0": {"content": "(Interview", "page": 65, "level": 8}}, {"headings_1": {"content": "piggery, Poultry", "page": 64, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "notes, Bank \ninformation \nreport, bank \nstatement \netc.) F \\|", "metadata": {"headings": [{"headings_0": {"content": "(Interview", "page": 65, "level": 8}}, {"headings_1": {"content": "piggery, Poultry", "page": 64, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Muhumuza Muhumuza- Biira Betty 1,000,000 [000,000 Coffee Implemented", "metadata": {"headings": [{"headings_0": {"content": "(Interview", "page": 65, "level": 8}}, {"headings_1": {"content": "piggery, Poultry", "page": 64, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kasese", "metadata": {"headings": [{"headings_0": {"content": "Kasese", "page": 65, "level": 2}}, {"headings_1": {"content": "(Interview", "page": 65, "level": 8}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG Buhuhira PDM \nsame project as", "metadata": {"headings": [{"headings_0": {"content": "Kasese", "page": 65, "level": 2}}, {"headings_1": {"content": "(Interview", "page": 65, "level": 8}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 65, "level": 4}}, {"headings_1": {"content": "Kasese", "page": 65, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "on loan I \napplication. Mupata Paulo 1,000,000 1,000,000 coffee Implemented same project as on loan \\_\\_\\_ application.", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 65, "level": 4}}, {"headings_1": {"content": "Kasese", "page": 65, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Kasese Kitswamta Kitswamba Central Bwambale 1,000,000 1,000,000 Selling of Implemented DLG Central -Kitswamba Town Justus \nCoffee different project Council PDM \nfrom poultry to SACCO \nPeo", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 65, "level": 4}}, {"headings_1": {"content": "Kasese", "page": 65, "level": 2}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "coffee. \nBiira Mary 1,000,000 1,000,000 Poultry Implemented same project as on loan", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 65, "level": 4}}, {"headings_1": {"content": "Kasese", "page": 65, "level": 2}}, [{"headings_0": {"content": "| SACCO", "page": 65, "level": 4}}, {"headings_1": {"content": "Kasese", "page": 65, "level": 2}}]], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "application.", "metadata": {"headings": [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kasese Rugendabara Rugendabara - Ahimbisibwe 0 0 Maize Not DLG Kitswamba PDM Judith implemented SACCO because the SACCO had not yet disbursed at time of inspection", "metadata": {"headings": [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "61 \nKasese Kendahi Kendahi - Hima Kautha Gorret 1,000,000 1,000,000 Maize Not DLG Town Council PDM \nimplemented SACCO because of dry season at time \\| of inspection \\_\\| Kabugho Flora 1,000,000 1,000,000 Goat Implemented rearing same project as on loan application. \n5, Kasese Mubuku Central Mubuku Central- Bwambale 1,000,000 1,000,000 Goat Implemented DLG Mubuku Town Kamanyire rearing different project Council PDM \nfrom cattle \nee \nSACCO \nrearing to Goat rearing Sabingoma 1,000,000 1,000,000 Goat Implemented", "metadata": {"headings": [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}, [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}], [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}], [{"headings_0": {"content": "application.", "page": 65, "level": 2}}, {"headings_1": {"content": "| SACCO", "page": 65, "level": 4}}]], "page": 65, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Joseph", "metadata": {"headings": [{"headings_0": {"content": "Joseph", "page": 66, "level": 3}}, {"headings_1": {"content": "application.", "page": 65, "level": 2}}], "page": 66, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "rearing different project from cattle rearing to Goat rearing Kasese Buhuna Buhuna- Karambi Kabili Ivan 1,000,000 1,000,000 Poultry Implemented DLG PDM SACCO \nsame project as on loan application. \u2014- \nSibaminya 1,000,000 1,000,000 Poultry Implemented Harison \nsame project as on loan application. Kasese Bwera Bwera - Mpondwe/ Masika Nusura 1,000,000 1,000,000 Poultry Implemented DLG Lhubiriha Town \nsame project as Council PDM \non loan SACCO Tus\u0131le application. Gerald 1,000,000 1,000,000 Poultry Implemented different project from Goat rearing to \\|: \\_\\_\\| Poultry \n62", "metadata": {"headings": [{"headings_0": {"content": "Joseph", "page": 66, "level": 3}}, {"headings_1": {"content": "application.", "page": 65, "level": 2}}, [{"headings_0": {"content": "Joseph", "page": 66, "level": 3}}, {"headings_1": {"content": "application.", "page": 65, "level": 2}}]], "page": 66, "document_name": "Kasese District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kasese Municipal Council Report of The Auditor General 2023 - Copy.chunks.json b/reports/Chunks/Kasese Municipal Council Report of The Auditor General 2023 - Copy.chunks.json deleted file mode 100644 index e6bd35d7f4b6f043ae80c4235c6bcd0a89b11990..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kasese Municipal Council Report of The Auditor General 2023 - Copy.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KASESE MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ORIGimar, D >", "metadata": {"headings": [{"headings_0": {"content": "ORIGimar, D >", "page": 1, "level": 3}}], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "- \nDe", "metadata": {"headings": [{"headings_0": {"content": "ORIGimar, D >", "page": 1, "level": 3}}], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "COPY", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}, [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}]], "page": 1, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Table of Contents \na a cromeiscamneimtsuatn ii LO EN iii eet nee eee (CTI In 1 ener pneeee ernest ener eens EAST FO SINE lhc sername aR EEE 1 REY SET BUSLINIE 1, 1.0 JMPLEMEN TATION OF THE APPROVEB BUDEET \n1 une een en 2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL....unnneneneenneennennen 1 Nea 0 14 cscs itn eis eat atte ine Sn tna 3.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 14 3.1 EDUCATION DEVELOPMENT GRANT .u......c.ccscsscscssessecssescescssenessseeseesesesestsscacseeteseeseaceneneneeees 14 3.2 UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT, ADDITIONAL FINANEING TUSMID-\u00bbAF) 15 unse anna 3.3 \nInspection for service delivery projects implemented in 2022/23... 17 Al \nEITHER ENTLTT SPESIREE FNDINE creme amen 18 41 \nFailure to Undertake Annual Motor Vehicle Inspections ..........eneeeeeneeee 18 OIRER \u00dcFOR FREE EEE 18 MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...........enennnne: 19 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ............n0- 19 OTHER REPORTING RESPONSIBILITIES ................ nennen 20 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ..................nennnene: 20 5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL \n20 .ananaaunnnnnannnnnannnnnn 5.1 \nFunding of PDM Activities in the District... 21 34 \nPogilive Ohservallons aan acai wise teeta vintnnisnnnaaniinnaxonenncaannnnsennnenonenanannanemnansnsnenashiei ral \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}, [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}], [{"headings_0": {"content": "COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGimar, D >", "page": 1, "level": 3}}]], "page": 2, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Acronym Meaning .", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning .", "page": 3, "level": 1}}, {"headings_1": {"content": "COPY", "page": 1, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "DLG \nDistrict Local Government \nGoU \\| Government of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning .", "page": 3, "level": 1}}, {"headings_1": {"content": "COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "Acronym Meaning .", "page": 3, "level": 1}}, {"headings_1": {"content": "COPY", "page": 1, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "HCMS", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning .", "page": 3, "level": 1}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "; Human Capital Management System \nICT Information and Communication Technology \nINTOSAI \nInternational Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning .", "page": 3, "level": 1}}, [{"headings_0": {"content": "HCMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning .", "page": 3, "level": 1}}], [{"headings_0": {"content": "HCMS", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym Meaning .", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "IPPS", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "HCMS", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\u201cIntegrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "HCMS", "page": 3, "level": 2}}, [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "HCMS", "page": 3, "level": 2}}], [{"headings_0": {"content": "IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "HCMS", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 3, "level": 2}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 3, "level": 2}}, {"headings_1": {"content": "IPPS", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "LGFAR", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority \\|", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "LLG", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Lower Local Governments \nLR Local Revenue \\|", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}, [{"headings_0": {"content": "LLG", "page": 3, "level": 2}}, {"headings_1": {"content": "LGPPDA", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "MDAs", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 3, "level": 2}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Ministries, Departments and Agencies MoES \\| Ministry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 3, "level": 2}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}, [{"headings_0": {"content": "MDAs", "page": 3, "level": 2}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}], [{"headings_0": {"content": "MDAs", "page": 3, "level": 2}}, {"headings_1": {"content": "LLG", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Ministry of Gender, Labour and Social Development \u201cMoLG Ministry of Local Government \nNAA National Audit Act \n\\| \nNTR Non-Tax Revenue \nOAG \nOffice of the Auditor General \nPBS Program Budgeting System PCA \\| Payroll Consults Africa \nPDMS Payroll Deduction Management System \nPDU \n\\| Procurement & Disposal Unit", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}, [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}], [{"headings_0": {"content": "MoGLSD", "page": 3, "level": 2}}, {"headings_1": {"content": "MDAs", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "PFMA", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Public Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "PFMR", "metadata": {"headings": [{"headings_0": {"content": "PFMR", "page": 3, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Public Finance Management Regulations \nPPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PFMR", "page": 3, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}, [{"headings_0": {"content": "PFMR", "page": 3, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], [{"headings_0": {"content": "PFMR", "page": 3, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \\| \nTSA Treasury Single Account \nTSSA \nTreasury Sub Single Account \n\\| UBA \nUganda Banker's Association \nUCF \nUganda Consolidated Fund \\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KASESE MUNICIPAL COUNCIL FOR THE YEAR ENDED 30\"! JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kasese Municipal Council, 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 Kasese Municipal Council 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": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "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 Municipal Council 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", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 1}}, {"headings_1": {"content": "PFMR", "page": 3, "level": 2}}], "page": 4, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}], "page": 4, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "I 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 \nactivities and out-puts the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kasese Municipal Council 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/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the Municipal Council had a budget of UGX. 48,023,069,288 out of which UGX. 47,772,421,462 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}, [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}], [{"headings_0": {"content": "Uganda.", "page": 4, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 1}}]], "page": 4, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "SN Details \\| Budget Warrants % funding UGX \nUGX \n1 Recurrent (Wage 23,450,846,880 23,450,846,879 2 Recurrent (Non-wage) 4,774,226,453 4,672,636,557 3 Development 19,797,995,955 19,648,938,026 \\| \\| Total Zu 48,023,069,288 47,772,421,462 \nOut of the total warrants of UGX.47,772,421,462 I reviewed the utilisation of warrants worth UGX. 30,286,188,985 (63.4%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \n1 Wage expenditure (Payroll 11,062,463,753", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "audit/FS-audit) \n23 \n2 Theme area- PDM expenditure audited \n32,512,413 11,094,976,166 \n23 \n3 Focus area-Education grant - 190,958,997", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "nn", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nn", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nn", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "11,285,935,163", "metadata": {"headings": [{"headings_0": {"content": "11,285,935,163", "page": 5, "level": 1}}, {"headings_1": {"content": "nn", "page": 5, "level": 1}}], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Formerly SFG \nFocus area- DDEG (USMID) \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the MC planned to collect The", "metadata": {"headings": [{"headings_0": {"content": "11,285,935,163", "page": 5, "level": 1}}, {"headings_1": {"content": "nn", "page": 5, "level": 1}}, [{"headings_0": {"content": "11,285,935,163", "page": 5, "level": 1}}, {"headings_1": {"content": "nn", "page": 5, "level": 1}}], [{"headings_0": {"content": "11,285,935,163", "page": 5, "level": 1}}, {"headings_1": {"content": "nn", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 1}}, {"headings_1": {"content": "11,285,935,163", "page": 5, "level": 1}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "local revenue of UGX.1,238,901,020 however; by the end of \\| Officer \nshould the year, UGX.1,246,779,341 had been collected representing ensure that a 101% performance. The summary is in the table below and the supplementary details are in appendix 1. \nbudget is approved for the excess No Source Approved Actual Variance funds received. budget \nCollections \n\\| eo 540,726,600 519,515,715 21,210,885", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 1}}, {"headings_1": {"content": "11,285,935,163", "page": 5, "level": 1}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ete Non-Tax", "metadata": {"headings": [{"headings_0": {"content": "ete Non-Tax", "page": 6, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "7 698,174,420 por763. 606 \nTotal 1,238,901,020 1,246,779,341 -7,878,321 \\| \nThe Municipal Council over collected revenue from business licenses, Other tax revenues and Rent which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity's revenue potential. Refer to Appendix 1. \nI noted that entity over collected local revenue by UGX.7,878,321. However, there was no supplementary budget for the extra funds collected. \nThe Accounting Officer explained these over collected funds \nwere not utilized during the year. The unutilized funds will form \npart of the estimates for FY 2023-2024. \n1.2 Performance of GOU warrants \nThe MC had an approved budget of UGX. 46,705,597,268 to The", "metadata": {"headings": [{"headings_0": {"content": "ete Non-Tax", "page": 6, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}, [{"headings_0": {"content": "ete Non-Tax", "page": 6, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "ete Non-Tax", "page": 6, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "ete Non-Tax", "page": 6, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 1}}, {"headings_1": {"content": "ete Non-Tax", "page": 6, "level": 2}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "implement the various programmes, out of which Officer should UGX. 46,507,126,060 was warranted resulting in a shortfall of ensure the rolled UGX. 198,471,208 representing 99.6% performance. \nover projects are", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 6, "level": 1}}, {"headings_1": {"content": "ete Non-Tax", "page": 6, "level": 2}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "fully implemented.", "metadata": {"headings": [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The performance of warrants for each of the programmes is \nshown in the table below; \nMoFPED should \nNo Observation Recommendation \nINFRASTRUCTURE \nAND SERVICES \nSUSTAINABLE \nURBANISATION \n\\| \nAND HOUSING 6,000,000 6,000,000 100.00 HUMAN CAPITAL \nDEVELOPMENT 22,782,295,931 22,782,095,927 100.00 PUBLIC SECTOR \nTRANSFORMATIO \nN 3,695,497 ,625 3,605,315,042 97.56 COMMUNITY \nMOBILIZATION \nAND MINDSET \nCHANGE 32,834,724 30,438,201 92.70 GOVERNANCE AND \nSECURITY 625,287,997 625,287,997 100.00 DEVELOPMENT \nPLAN \nIMPLEMENTATION 302,500,000 302,500,000 100.00 Total \n46,705,597,268 46,507,126,060 99.58 \nThe UGX. 198,471,208 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo Programme Amountnot Activities Purpose of the warranted not unimplemented implemente activity \nd \n1 INTEGRATED 105,692,098 Stone pitching Uncontrolled TRANSPORT drainage storm water INFRASTRUC channel at flowing into TURE AND \nBasecamp people\u2019s homes SERVICES lower in \ncentral \nDivision \n2 HUMAN 200,004 Support Unable to CAPITAL \nsupervision of appreciate DEVELOPMEN Health challenges faced T \nfacilities by in the facility, to the political check staff leadership attendance to supported by duty and Baylor assessing of they are delivering services to the \n3 PUBLIC 90,182,503 Construction Incomplete SECTOR of the structure TRANSFORMA \nadministration \nNo Observation Recommendation \\| not done. \nThe Accounting Officer explained that the activities not implemented due to inadequate funding were rolled over to f/y 2023-2024. Some were not considered due to limitation in", "metadata": {"headings": [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}, [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}], [{"headings_0": {"content": "fully implemented.", "page": 6, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 8, "level": 1}}, {"headings_1": {"content": "fully implemented.", "page": 6, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1.3 Performance of external assistance \nThe entity had an approved budget for external assistance of The", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 8, "level": 1}}, {"headings_1": {"content": "fully implemented.", "page": 6, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "funding.", "page": 8, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "UGX. 78,571,000 from the various programmes out of which Officer \nshould UGX. 39,894,169 was warranted resulting in a shortfall of engage \nthe UGX. 38,676,831 representing 51% performance. \nrelevant", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "funding.", "page": 8, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The performance of warrants for each of the programmes is partners \nand shown in the table below; \nensure that all budgeted funds are Programme Approved Warrants % warranted. budget \nfunding \nHUMAN CAPITAL \nDEVELOPMENT 57,571,000 38,186,669 66", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}, [{"headings_0": {"content": "development", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "DEVELOPMENT PLAN", "metadata": {"headings": [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "IMPLEMENTATION 21,000,000 1,707,500 8 Total 78,571,000 39,894,169 51 \nThe UGX.38,676,831 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nProgram Amount not Activities not Purpose of the me warranted implemented unimplemente d activity \nHUMAN Support Unable to CAPITAL supervision of appreciate DEVELOP \nHealth facilities challenges faced MENT \nby the political in the facility, to leadership check staff supported by attendance to Baylor duty and assessing of they \nare delivering 19,384,331 \n2 DEVELOP \nservices to the Revenue The activity was MENT Mobilisation, implemented PLAN \nVNG", "metadata": {"headings": [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}, [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}], [{"headings_0": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, {"headings_1": {"content": "development", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| No Observation", "metadata": {"headings": [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}], "page": 9, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Recommendation \nThe Accounting Officer explained this that these funds were \nnot released by the development partners i.e. BAYLOR and \nVNG due to budget cuts. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX. 47,772,421,462 availed The Accounting during the year, UGX. 34,760,508,823 was utilized by the entity Officer \nshould resulting in un-utilized warrants of UGX. 13,011,912,639 ensure that all representing utilization of 73% as shown in the table below; \nwarranted funds are utilised in Programme Warrants Utilised % accordance with warrants utilisa the approved tion \nr\u2014\u2014\u2014\u2014 budget. \nAGRO- \nINDUSTRIALIZATION 219,540,650 102,255,350 46.58 \nTOURISM \nDEVELOPMENT 29,089,187 28,715,194 98.71 \nNATURAL RESOURCES, \nENVIRONMENT, \nCLIMATE CHANGE, \nLAND AND WATER \nMANAGEMENT 142,398,000 133,516,020 93.76 \nPRIVATE SECTOR \nDEVELOPMENT 13,570,000 13,568,450 99.99 \nINTEGRATED \nTRANSPORT \nINFRASTRUCTURE \nAND SERVICES 18,885,707,056 18,866,721,022 99.90 \\| \nSUSTAINABLE \nURBANISATION AND \nHOUSING 8,645,000 8,645,000 100.00 \nHUMAN CAPITAL \nDEVELOPMENT 22,864,347,596 11,491,451,086 50.26 \nPUBLIC SECTOR \nTRANSFORMATION \\| 3,656,369,362 2,181,633,145 [59.67 \nCOMMUNITY \nMOBILIZATION AND \nMINDSET CHANGE 42,438,201 42,415,234 99.95 \nGOVERNANCE AND \nSECURITY 1,531,115,442 1,522,890,879 99.46 \nDEVELOPMENT PLAN \nIMPLEMENTATION 379,200,968 368,697,443 97.23 \nTotal \nL 47,772,421,462 34,760,508,823\\| 72.76 \nThe warrants that were not utilized were meant for the following key activitles that were partlally or not Implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}, [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}], [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}], [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}], [{"headings_0": {"content": "| No Observation", "page": 9, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT PLAN", "page": 8, "level": 3}}]], "page": 9, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - 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Copy", "type": "paragraph"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], "page": 10, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "No Observation Recommendation a As a result of failure to utilise warrants; \no Staff were not recruited as planned and pension and \ngratuity was not paid out to retirees. \nThe Accounting Officer explained that the unutilized warrants were-mainly-composed -of-wage -cash limit that was issued in 4th qtr of f/y 2022-2023 under a supplementary budget. \nWe received UGX.11,864,775,546 compared to the wage shortfall request of UGX.1,680,466,256 dated 8th Sept, 2022 \nThe period for recruitment process was inadequate and so the funds were swapped back to the consolidated fund. \nDuring the budget for f/y 2023-2024, government issued a circular suspending recruitment of staff except for replacements. Hence, the above funds are not available during the current financial year. Ref to the budget call circular No. 1 F/Y 2023-2024. \n1.5 Lack of appropriate performance indicators and targets 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 outputs. \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 noted that all sampled out puts had appropriate performance \nindicators and targets \n1.6 Implementation of outputs \nI assessed the implementation of three (03) outputs with The Accounting Twenty-two (22) activities worth UGX.18.481Bn and noted Officer \nshould that; ensure that \u00bb Two (2) outputs with eighteen (18) activities and planned activities expenditure worth UGX.0.573Bn were fully implemented. are", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}, [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}], [{"headings_0": {"content": "ON", "page": 10, "level": 1}}, {"headings_1": {"content": "OF", "page": 10, "level": 1}}]], "page": 11, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "fully", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], "page": 11, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Observation \nRecommendation \nNot implemen \n590,997,833 \nPartial of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality partially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}, [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}]], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Construction of Mboghoyabo Rd.\n2. Construction of selected infrastructure sub projects in cluster 7 (4.2Km) \nRefer to Appendix 2 for details;", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nThe Accounting Officer explained that the partial implementation was caused by delayed relocation of utilities and getting a right of way under road works. \nAs per now, for Mboghoyabo road, the physical progress is at 98% and financial progress is at 82%; for the Construction of selected infrastructure sub projects in cluster 7 (4.2Km) physical progress is 96% And financial progress is at 74%. \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent o f service delivery in regard to; existence, quality, adequacy, time, cost and function ality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF \nI sampled two (2) out of seven (07) activities with a total expenditure of UGX. 689,046,800. The significant findings are provided in the table below; \nProgram Activity Source Total Pictorial Summary of; Audit me details offunds expenditure evidence findings conclusion (UGX) \n(Time, \nQuality, \n\\| Quantity, Cost;", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}, [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}], [{"headings_0": {"content": "fully", "page": 11, "level": 1}}, {"headings_1": {"content": "ON", "page": 10, "level": 1}}]], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| and |", "metadata": {"headings": [{"headings_0": {"content": "| and |", "page": 12, "level": 3}}, {"headings_1": {"content": "fully", "page": 11, "level": 1}}], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "eet", "metadata": {"headings": [{"headings_0": {"content": "eet", "page": 12, "level": 2}}, {"headings_1": {"content": "| and |", "page": 12, "level": 3}}], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Functionality)|", "metadata": {"headings": [{"headings_0": {"content": "Functionality)|", "page": 12, "level": 3}}, {"headings_1": {"content": "eet", "page": 12, "level": 2}}], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "nn mn mann \n\\| \nNo.\\| Program Activity Source Total Pictorial Summary Audit \nof, \nme details offunds expenditure evidence findings conclusion (UGX) \n(Time, \nQuality, \nQuantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "Functionality)|", "page": 12, "level": 3}}, {"headings_1": {"content": "eet", "page": 12, "level": 2}}, [{"headings_0": {"content": "Functionality)|", "page": 12, "level": 3}}, {"headings_1": {"content": "eet", "page": 12, "level": 2}}], [{"headings_0": {"content": "Functionality)|", "page": 12, "level": 3}}, {"headings_1": {"content": "eet", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)|", "page": 12, "level": 3}}], "page": 13, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "MN \nGrading URF 142,000,000 Grading and Works were and \ngravelling was done. graveling \ndone and also Maintenance Majengo I \nculverts needs to be road and \ninstalled with enhanced to installation \nheadwalls keep the road of 14 \nhowever the in a usable metres of \nculverts have state. reinforced not been concrete desilted and culverts of \nthus could get \n900mm \nclogged \ndiameter affecting the and \nflow of storm \nMajengo II \nwater. Also \nRoad and \none of the \nInstallation headwalls has of 14 defects that Metres of \nneed to be \nreinforced \naddressed \nconcrete \nbefore it gives culverts of \n\u201e\\| way. \n600mm \nay \nW \ndiameter in Ase) \ni Nyamwamb u Rive) fled a Division", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)|", "page": 12, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)|", "page": 12, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 2}}, {"headings_1": {"content": "Functionality)|", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "iv (a", "metadata": {"headings": [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], "page": 13, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "(2.0Km) Ku REN 379,000,000 \\| The Accounting Officer explained that the entity had a plan to recruit 120 road gangs to support the maintenance of roads for FY 2023-2024 but due to budget cuts in FY 2023/24 they have only 26 staff people who are not sufficient to carry out all the routine manual maintenance activities like desilting culverts. Recommendation The Accounting Officer should engage Uganda Road Fund to have the IPFs for road maintenance increased to cater for maintenance of road network and deter further deterioration of the roads. 1.7.2 The service dellvery under focus areas I sampled five (5) out of Twenty-two (22) activities in Two (2) focus areas with a December 2023 the road works were still on-going yet according to the contract works should be completed by 15% December 2023 which is less than 10 days from the date of inspection en 2.0 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL In a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; Kasese MC had a wage budget of UGX. 23,450,846,880, out of which UGX. 11,062,184,753 was utilised for the period under review. Below is a summary of the key findings from the special audit; No\\| Observation Recommendation 2.1\\| Utilization of the Wage Budget The MC had an approved wage budget of UGX. 10,073,428,639 and obtained The Accounting Officer supplementary funding of UGX. 13,377,418,241 resulting into a revised wage should ensure that all budget of UGX. 23,450,846,880 which was all warranted. warranted funds are utilised in accordance Out of the total warrants, UGX. 11,060,184,753 was utilized by the MC resulting with the approved in un-utilized warrants of", "metadata": {"headings": [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}, [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}]], "page": 13, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2.3\\| Inconsistencies in Employee Details \nA total of 200 employees on the payroll had inconsistencies in their dates of The Accounting Officer birth, captured in the payroll and data captured by NIRA on the National IDs. should engage the The information is critical in the identification of an individual. \naffected staff and ensure that employee Inconsistent information undermines the integrity of the District's records and records are duly may complicate the employee service history and retirement procedures. Where updated and brought the errors in dates of birth increase the length of service, it may lead to the to the attention of the irregular extension of employee service. \nMinistry of Public Service within a specified timeline for The Accounting Officer explained that according to circular letter dated 17th Feb \nappropriate action. 2017 on change of birth of public officers, the date of birth of a public officer \nshall be that which was initially recorded unless unquestionable evidence to the \ncontrary is produced and accepted by the responsible Permanent Secretary. We \nintend to contact the affected staff to ensure their documents are reconciled \nand updated. \na)", "metadata": {"headings": [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}, [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}]], "page": 16, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Findings from Other Special Audit Procedures I undertook other special audit procedures to review the accuracy of the payroll The Accounting Officer including planning, budgeting and payments for the period of four years should reconcile (2019/2020-2022/2023). payrolls on a monthly basis to ensure that I noted that; salaries are paid accurately as per the a) total of 9 employees were not paid salary amounting to UGX. 15,612,101 salary scales and in the period under review leading to arrears. budget for annual salary increments b) Over-remittance of UGX. 177,500 and under-remittance of UGX. where necessary. In 509,893,088 of statutory deductions were made by the entity during the addition, the HCM period. system should be reviewed by Ministry of c) Over-remittance of UGX161,740,755 and under-remittance of UGX. Public Service to 7,395,927 of non-statutory deductions were made by the entity during the automate the period. increments since they are based on individual The Accounting Officer explained that; appointment a) Balabye Rose and Biira Annet had not accessed the payroll by 30th anniversaries. June, 2023 and Hannington Thabugha was not picked by IFMS during June 2023 salary processing. Therefore, the arrears in question relate Furthermore, overpaid to F/Y 2022/2023 and thus residual arrears. These have been amounts should be submitted to the Ministry of Finance for consideration of funding as recovered from residual arrears during financial year 2023-2024. beneficiaries, while b) And d) the officers in payroll processing chain are to undergo underpayments should thorough training to enhance their reconciliation skills. The officer in be budgeted for and HR office and Accounts will be supported by the Internal Audit section paid. to ensure proper reconciliation. b) Delayed deletion of employees from the payroll The Accounting Officer I noted that UGX. 12,267,816 was paid to 03 staff who had been retired should initiate a mandatorily. These resulted into financial loss to government. process of deleting these names on the The Accounting Officer explained that they have been faced with wage bill constraint leading to staffing gaps. We have continuously been applying for additional wage grant to enable us fill more posts. We shall continue to engage the responsible offices to enable us recruit the required number of staff for effective service delivery. Also, promised to engage the Ministry of Public Service and the Ministry of Education and Sports to have the staff structures for all education institutions in the Municipality updated. OTHER MATTER In addition", "metadata": {"headings": [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}, [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}], [{"headings_0": {"content": "iv (a", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 2}}]], "page": 16, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], "page": 17, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "3.1 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the Municipal Council received education development grant of UGX. 194,652,086 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.1.1 Positive observations \nI noted the following areas were management had commendable performance; \no Mitigation measures for projects/programs with related environmental and social impacts were undertaken. \no Project activities were incorporated into the Municipality work plans and budgetary framework. \ne The allocation of grant funding was done in accordance with the grant guidelines. \no They did not pay for ineligible activities under Education Development Grant \n\u00b0 Education Development Grant transfers were correctly recognized in the financial statements. \n3.1.2 Areas of Improvement \nIT noted the following areas where the Municipal Council needs improvement; \n3.1.21 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "iv (a", "page": 13, "level": 4}}]], "page": 17, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 18, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Selection of schools/projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the Municipal Council maintains an asset register of education facilities. However, the format of the asset register does not describe their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of projects/schools for works affects the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer explained that there is an asset register and it\u2019s fully updated. However, on verification I noted that the asset register is not updated to capture the condition of the education facilities.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], "page": 18, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should have an up to date register of education facilities and their condition in the format required by Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments. \n3.2 UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT ADDITIONAL FINANCING (USMID-AF) \nUganda Support to Municipal Infrastructure Development (USMID) Program is a World Bank/IDA project which is expected to run up to 2022/2023 to Support Municipal Infrastructure Development Program and Refugee Hosting Districts. The purpose of USMID-AF Program is; \nSN \\| Activity \nPlanned Actual quantity quantity 1 Construction of Mboghoyabo Road \n1.405Km 1.405Km 2 Construction of selected infrastructure sub projects in cluster 4.2Km \n4.2Km \n7 and installation of street lights \nI developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. \nI made the following observations; 3.2.1 Positive observations \nI noted the following areas where management had commendable performance; \n\u00b0o The Municipal entered into a participating agreement with MLHUD in 2018 as", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "required.", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 19, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "oe All projects were included in the entity\u2019s workplans and budgets. \noe Sub projects under MISG were selected in accordance with the approved criteria o The entity had environmental and social management plan for the projects. \no The entity did not incur ineligible expenditure. \no The entity obtained technical advice and specifications from MLHUD/PS/ST before implementation. \ne Contract management teams were constituted. \no All program funds were accounted for. \no No funds were transferred to lower local governments to finance investments with in their jurisdictions. \no All certified works had been paid for. \noe Sub projects implemented the recommendations made by the M&E team. Financing under investment service cost was within the guideline. \noe \n3.2.2 Areas of improvement \nI noted the following areas where the Municipal Council needs improvement; \n3.2.2.1 Utilization of Program Funds \na. Contract management \nI reviewed the contract management flles and observed the following Irregularltles; \nThe Accounting Officer explained that delayed completion of the project was due to delayed commencement of works by the contractors due to delays in shifting utility lines.", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}, [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should intensify the monitoring and also put the contractors to task to ensure that projects are completed and handed over. \n3.3 \nInspection for service delivery projects implemented in 2022/23 \nI reviewed two (2) projects with a total expenditure of UGX. 18,311,207,022 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nThe following was observed; \nSN Sub \nDetails of findings Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s)", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "project/Sub (Time, Quality, groups \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s)", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}, [{"headings_0": {"content": "Recommendation(s)", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 Construction of At the time of \nThe Accounting Officer selected inspection on 5% \nshould ensure that all infrastructure sub December 2023 the \nworks on the project projects in cluster road works were still \nare completed and 7 (4.2Km) on-going yet \nhanded over within the according to the \nextended contract Contractor: contract works should \nperiod. \nChina Railway be completed by 159 \n\\|\\| \n18\" Bureau Co, December 2023 \\| \nwhich is less than 10 \u0131 Picture of Saad Street \nLtd \\| 2 \ndays from the date of taken on 5 December \\| \n; \ninspection \n2023 with construction of \\| Contract \n\\_ pedestrian walkway and > amount: \n\\_ guard rails being installed \\| UGX:7.7 bn \nAmount paid to \ninspection date: \nUGX:7.7bn \n2 Construction of At the time of Mboghoyabo road inspection on 5% (1.405Km) December 2023 the \nThe Accounting Officer a. \nshould ensure that all works on the project > \n4.0 OTHER ENTITY SPECIFIC FINDINGS 4.1 \nFailure to Undertake Annual Motor Vehicle Inspections \nRegulation 34 (1), (3) of the Public Finance Management Act, 2015 provides that an Accounting Officer Shall be responsible for the management of the Assets and Inventories of the Vote, and that he shall cause the Assets and Inventories of a Vote to be inspected regularly and for written reports on the general condition of the assets and inventories and the storage facilities for the inventories, to be made", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 20, "level": 8}}, {"headings_1": {"content": "Recommendation(s)", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "regularly.", "metadata": {"headings": [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], "page": 21, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Section F-i 8(d) of the Uganda Public Service Standing Orders 2021 require every government vehicle to be subjected to an annual inspection irrespective of age or condition. The PPDA statutory instrument No 13 of 2014 regulation 2 (1) and (2) states that \"For the purposes of disposal planning, an Accounting Officer shall, in each financial year, cause the public assets of a procuring and disposing Municipal to be reviewed, to identify the public assets to be disposed of in the following financial year. Regulation 122. (1) of the Local Government (PPDA) Regulations 2006 states that Disposal of council assets, including assets identified by a board of survey, shall be carried out in accordance with the Act, these Regulations and the guidelines. A review of the Municipal records revealed that the Municipality did not carry out annual inspection of its vehicles making it difficult for management to undertake effective service, maintenance and replacement plans. As a result, vehicles shown in the Appendix 4, despite being recommended for disposal in the Boards of survey of 2021/22, are still grounded in the Municipal yard and no action has been taken to have them disposed of. Failure to carry out effective service and maintenance or dispose of the Municipal vehicles could result into further deterioration of their condition and denial of services to intended beneficiaries. The Valuation of vehicles for disposal was initially delayed by the nominations of officers from Ministry of Lands and Ministry of works. However, the process of valuation for disposal is towards conclusion as the said officers have visited the said vehicles. We are waiting for their report. Attached is a letter requesting the Chief Government valuer to come and do the valuation and an attendance list for the In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting", "metadata": {"headings": [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}, [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}]], "page": 21, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS 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'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 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: e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the MC to fail to deliver its mandate. o Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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", "metadata": {"headings": [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}, [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}], [{"headings_0": {"content": "regularly.", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 8}}]], "page": 22, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "regularly.", "page": 21, "level": 1}}], "page": 24, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n5.1 \nFunding of PDM Activities in the District \nMoFPED released UGX.1.8 Bn to finance 18 PDM SACCOs in Kasese Municipal Council in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The District also received UGX. 32,512,413 for the PDM Administrative costs, which was paid to PDCs. \n5.2 Observations \nI noted the following areas where the Municipal Council had commendable", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "regularly.", "page": 21, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "regularly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "regularly.", "page": 21, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 24, "level": 1}}, {"headings_1": {"content": "regularly.", "page": 21, "level": 1}}]], "page": 24, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "performance;", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], "page": 24, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "co The Municipal Council had an approved budget of UGX.32,512,413 for implementation of PDM activities and received all the budgeted funds of UGX. 32,512,413. \nUGX 32,512,413 meant for PDM Administrative and Coordination activities was o \nutilized for the intended purpose and supported by relevant documentation. UGX. 1,800,000,000 was transferred to 18 SACCOs with evidence of submission \u00a9 \nof attestation form to the Secretariat. \nAll the 18 SACCOs were registered under the Cooperative Societies Act to ensure o \nthe legality of the organisation. \nAll wards were included in the list of gazetted administrative units by MoLG. 0 \nAll SACCOs were funded with UGX. 100,000,000 each. 8 \nThe HLG core implementation team is fully constituted. 80 \no The beneficiaries were vetted by a village meeting convened by the enterprise group leaders and they accessed loans from the enterprise groups where they were members. \nIn the PDM SACCOs, the bank account numbers were captured in the signed PRF oe \nFinancing Agreement as guided, and the signatories to the bank accounts are the ones approved in the board resolutions. \nAll Funds have been disbursed to the beneficiaries. \no \n5.2.1 Areas of Improvement \nI noted the following areas where the Municipal Council needs improvement; \n5.2.2 Planning and Budget Performance \nI reviewed the Municipal Council approved work plan and budget for PDM activities and noted the following; \n5.2.3 Alignment of the Municipal Council Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the Municipal Council budget and work plans revealed that the 3 Divisions did not prepare priorities. \nFailure to incorporate priorities from the divisions may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that PDM is implemented through seven pillars however only pillar no 3 (Financial inclusion) has received proper guidelines and funding but Government has not yet issued proper planning and implementation guidelines for the other six pillars.", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}, [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 24, "level": 1}}]], "page": 24, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "performance;", "page": 24, "level": 1}}], "page": 25, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Divisions are identified and \ne No funds were disbursed to any of the 18 SACCOs in the 1\u201c Quarter yet UGX. 450,000,000 was expected per quarter. \nNone of the SACCOs received PRF of UGX. 450,000,000 in the 2\u2122 Quarter. \noe \no None of the SACCOs received PRF of UGX. 450,000,000 in the 3 Quarter. \nAll 18 SACCOs received a sum of UGX.1,800,000,000 instead of UGX.450,000,000 quarterly disbursements in the 4\u2018 Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby 3 SACCOs received all the disbursement for the previous quarters in the last month of the FY. The summary is in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "performance;", "page": 24, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "performance;", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 2}}, {"headings_1": {"content": "performance;", "page": 24, "level": 1}}]], "page": 25, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 2}}], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Quarter", "metadata": {"headings": [{"headings_0": {"content": "Quarter", "page": 26, "level": 2}}, {"headings_1": {"content": "below;", "page": 26, "level": 1}}], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": ": SIR \nRI CoE AORTA LAPT \nNo. of SACCOs that received PRF \nSSIES RET EI \nBORSA RE ES TET \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the", "metadata": {"headings": [{"headings_0": {"content": "Quarter", "page": 26, "level": 2}}, {"headings_1": {"content": "below;", "page": 26, "level": 1}}, [{"headings_0": {"content": "Quarter", "page": 26, "level": 2}}, {"headings_1": {"content": "below;", "page": 26, "level": 1}}], [{"headings_0": {"content": "Quarter", "page": 26, "level": 2}}, {"headings_1": {"content": "below;", "page": 26, "level": 1}}], [{"headings_0": {"content": "Quarter", "page": 26, "level": 2}}, {"headings_1": {"content": "below;", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 26, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 26, "level": 2}}], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "T informed the Accounting Officer that the matter will be brought to the attention of MoFPED. The PSST should release funds in accordance with the appropriation \n5.3.5 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o \ninternal control systems. \no The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe \nthat 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 MC, Parish and SACCO level and made the following observations; \nSN Governance \n\\| Observations Recommendation \\| Structure \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. HLG Core \u00b0 The MC did not The Accounting The Accounting Implementation prepare \nTeams", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "MoFPED.", "page": 26, "level": 1}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "quarterly", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Officer explained Officer should ensure that PDM HLG core that the PDM HLG \nperformance implementation team core team is fully reports as is fully constituted. functional. evidence of However, they held \nfunctionality. only one meeting \nbecause of the late \nreceipt of funds. PRF was received from", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}, [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "quarterly", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}]], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "25'\"/6/2023 to", "metadata": {"headings": [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 27, "level": 1}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "29'\"/6/2023 towards the end of FY \n2022/2023. A lot of uncertainty about the cash inflow of \nPRF made it difficult for us to \ncontinuously conduct PDM HLG core team", "metadata": {"headings": [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 27, "level": 1}}, [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 27, "level": 1}}], [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 27, "level": 1}}], [{"headings_0": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2. Parish", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nThe PDCs held 3 The Accounting The Accounting Development \nout of A quarterly Officer \nexplained Officer should ensure Committees meetings. that 3 PDC meetings the PDCs always \nactivities. and make", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}, [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}], [{"headings_0": {"content": "meetings.", "page": 27, "level": 1}}, {"headings_1": {"content": "25'\"/6/2023 to", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 28, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "difficult. e.g. funds for FY 2023/2024 have not yet been released, making it difficult for us to conduct meetings for Qtri and Qtr2.", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 28, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3. General e The 10 sampled The Accounting The Accounting Meetings by SACCOs held Officer explained Officer should follow PDM SACCOs \ntheir first general that there were a lot the guidelines while meeting more of uncertainties conducting the than 1 month about PDM strategy. General meeting. after \ntheir This caused delays in \nregistration. some processes. \ne The PDM General Meetings \nSACCOs did not were conducted but \ninclude the bank after 1 month of \naccount opening registration \nresolution in the Bank accounts were \nminutes opened urgently \nbecause there was \ntoo much demand \nfor them from the \nSecretariat. However \nsubsequently ward", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 28, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "meetings", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, {"headings_1": {"content": "implementation", "page": 28, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "were conducted to have consensus on the bank and on the \n", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, {"headings_1": {"content": "implementation", "page": 28, "level": 1}}, [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, {"headings_1": {"content": "implementation", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "4. PDM SACCO oe The members of Board the board did not fill in expression of interest forms prior to being elected board members.", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, {"headings_1": {"content": "implementation", "page": 28, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "The Accounting Officer acknowledged the short coming.", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 28, "level": 1}}, {"headings_1": {"content": "implementation", "page": 28, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "signatories", "metadata": {"headings": [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": ". \nThe Accounting Officer should ensure the board members are selected through the right procedures to enable having capable members. \nfunctional. It was \nhandy in organising communities \nto \nreceive their PRFs. \nThe supervisory was not yet functional because funds were \nnot yet released. The loan \ncommittee \nsomehow \nlost \nrelevance \nsince \nevery HHs under 39% is entitled to \nPRF and to Ugxim \nFailure to have functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.3.6 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0 \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}, [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Nature of Observations Recommendation registration \nLicensing of All the 18 SACCOs The Accounting The Accounting PDM SACCOs were not licensed officer explained Officer should Under the to take on the that UMRA ensure the SACCOs Microfinance \nbusiness of lending licenses SACCOs are licensed as Institutions \nunder Microfinance that have been stipulated by the Money Lenders Institutions money registered Microfinance \nAct \nlenders act. \npermanently by Institutions money MTIC. All the lenders act, 2016 As a result, PDM SACCOs are \nenforcement of not yet \nrecovery of PRF permanently \nfrom beneficiaries registered. They \nby the PDM were registered \nSACCOs may be\\|in March 2022 \nlegally challenged and they have \nleading to loss of not yet made the \nfunds. \n5.3.7 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}, [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}]], "page": 30, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth e \nranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \ne Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For Purchase \nGoods \nI made the following observations; \n\\| SN Activity Observations Recommendation . Wealth Ranking of The 10 sampled The Accounting The Accounting Households \nparishes did not carry Officer explained Officer should \nout wealth ranking that Wealth ensure that wealth during identification ranking was not ranking is carried of \nsubsistence their mandate / out so that the PRF households. prerogative. It funds are \nwas done at forwarded to Failure to identify ward level eligible subsistence through the beneficiaries. households using the leadership / \nwealth ranking tool Board of the \nand select and SACCO. \nimplement prioritized Beneficiaries \nprojects may were determined \nundermine the through a \nachievement of pillar community", "metadata": {"headings": [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}, [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}], [{"headings_0": {"content": "signatories", "page": 28, "level": 2}}, {"headings_1": {"content": "meetings", "page": 28, "level": 1}}]], "page": 30, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 31, "level": 2}}, {"headings_1": {"content": "signatories", "page": 28, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "meeting.", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2. Selection and\\|o Ten wards The Accounting The Accounting Implementation of selected flagship Officer explained Officer should Prioritized/Flagship projects that that Kasese MC ensure that each", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 31, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "were inconsistent had priorities parish selects with the LG selected in flagship projects selected priority FY2021/2022. that are consistent commodities. Households were with the LG trained to selected priority Failure to select and prepare Business commodities. implement prioritized Plans according \nprojects may to the priorities, \nundermine however, since \nachievement of the funds go directly \npillar objectives. to the bank \naccount or phone \nof the household \nbeneficiary there \nis limited control \non \nwhich enterprise they venture into, but \nLack of recourse in \nfunds available. form of insurance \nwill expose the \nfarming enterprises \nto the adverse \neffects of climate \nchange and may \nresult into failure to \nrecover the loan \nfunds. \n5.3.8 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}, [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 31, "level": 1}}, {"headings_1": {"content": "meeting.", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 32, "level": 3}}, {"headings_1": {"content": "Projects", "page": 31, "level": 1}}], "page": 32, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Two (2) beneficiaries in one (1) PDM SACCO had implemented different projects e \nOne beneficiary in one PDM SACCO had a non-existent project. e \nDetails are in Appendix 6 \nNon-implementation of the planned activities undermines the achievement of PDM objectives. Furthermore, the PDM SACCO has lost funds due to non-existent projects on ground. \nThe Accounting Officer responded that they will conduct monitoring exercises to follow up, assess and guide on the implementation of the strategy. However, control of what a house hold should invest in is difficult since they receive money directly on their phones or bank accounts.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 32, "level": 3}}, {"headings_1": {"content": "Projects", "page": 31, "level": 1}}, [{"headings_0": {"content": "following;", "page": 32, "level": 3}}, {"headings_1": {"content": "Projects", "page": 31, "level": 1}}], [{"headings_0": {"content": "following;", "page": 32, "level": 3}}, {"headings_1": {"content": "Projects", "page": 31, "level": 1}}], [{"headings_0": {"content": "following;", "page": 32, "level": 3}}, {"headings_1": {"content": "Projects", "page": 31, "level": 1}}]], "page": 32, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 32, "level": 3}}], "page": 32, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should enhance monitoring of the PDM activities to ensure beneficiaries are activities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "following;", "page": 32, "level": 3}}], "page": 32, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nNo Source \nApproved budget Actual Collections Variance i Tax \n\\| Revenues Freak Be \\_\\_\\_\\_ \nSe Baer et \n\\| Local Services Tax \n2 Land fees 47,536,750 3 \n4 \\_\\| Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "64,809,315", "metadata": {"headings": [{"headings_0": {"content": "64,809,315", "page": 33, "level": 8}}, {"headings_1": {"content": "Appendices", "page": 33, "level": 2}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 33, "level": 6}}, {"headings_1": {"content": "64,809,315", "page": 33, "level": 8}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Non-Tax Revenues \n5 Other Property income La \n6 Dividends \\| \n7 Rent 25 435 313 8 Other property income (disposal of assets) Pf \n\\_ \n9 Sale of goods and services \n10 Administrative fees and licenses \n11 Court fines and Penalties 12 Other fines and Penalties \\| \n13 Miscellaneous Revenue", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 33, "level": 6}}, {"headings_1": {"content": "64,809,315", "page": 33, "level": 8}}, [{"headings_0": {"content": "EEE", "page": 33, "level": 6}}, {"headings_1": {"content": "64,809,315", "page": 33, "level": 8}}], [{"headings_0": {"content": "EEE", "page": 33, "level": 6}}, {"headings_1": {"content": "64,809,315", "page": 33, "level": 8}}]], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "eas", "metadata": {"headings": [{"headings_0": {"content": "eas", "page": 33, "level": 4}}, {"headings_1": {"content": "EEE", "page": 33, "level": 6}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 33, "level": 4}}, {"headings_1": {"content": "eas", "page": 33, "level": 4}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "33,687,020", "metadata": {"headings": [{"headings_0": {"content": "33,687,020", "page": 33, "level": 8}}, {"headings_1": {"content": "eee", "page": 33, "level": 4}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "33,687,020", "page": 33, "level": 8}}, {"headings_1": {"content": "eee", "page": 33, "level": 4}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "es ee", "metadata": {"headings": [{"headings_0": {"content": "es ee", "page": 33, "level": 4}}, {"headings_1": {"content": "33,687,020", "page": 33, "level": 8}}], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "a \n\u201c 7,160,667 [Total Revenue 7,878,344 \n30 \nAppendix 2: Implementation of planned outputs Fully implemented out-puts \nNo Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "es ee", "page": 33, "level": 4}}, {"headings_1": {"content": "33,687,020", "page": 33, "level": 8}}, [{"headings_0": {"content": "es ee", "page": 33, "level": 4}}, {"headings_1": {"content": "33,687,020", "page": 33, "level": 8}}], [{"headings_0": {"content": "es ee", "page": 33, "level": 4}}, {"headings_1": {"content": "33,687,020", "page": 33, "level": 8}}], [{"headings_0": {"content": "es ee", "page": 33, "level": 4}}, {"headings_1": {"content": "33,687,020", "page": 33, "level": 8}}]], "page": 33, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 34, "level": 2}}, {"headings_1": {"content": "es ee", "page": 33, "level": 4}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Out-put", "metadata": {"headings": [{"headings_0": {"content": "Out-put", "page": 34, "level": 1}}, {"headings_1": {"content": "Budget", "page": 34, "level": 2}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 14-PUBLIC SECTOR 03-Human 14050603- In- service training 010008-Capacity \nTotal Out-put Total No Number of fully expenditure activities in implemented activities UGX \u2018000\u201d the out-put \n9 9 TRANSFORMATION Resource programs developed & Strengthening 403,664 \nManagement implemented to enhance skills \nand performance of public \nofficers \n\\| \ni 2 eucation 1203010601 Basic I Ei i 169,426 9 9 \n12-HUMAN CAPITAL \nRequirements and Minimum", "metadata": {"headings": [{"headings_0": {"content": "Out-put", "page": 34, "level": 1}}, {"headings_1": {"content": "Budget", "page": 34, "level": 2}}, [{"headings_0": {"content": "Out-put", "page": 34, "level": 1}}, {"headings_1": {"content": "Budget", "page": 34, "level": 2}}], [{"headings_0": {"content": "Out-put", "page": 34, "level": 1}}, {"headings_1": {"content": "Budget", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Sports", "metadata": {"headings": [{"headings_0": {"content": "Sports", "page": 34, "level": 1}}, {"headings_1": {"content": "Out-put", "page": 34, "level": 1}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "DEVELOPMENT \nSR \nstandards met by schools and \nand skills . services", "metadata": {"headings": [{"headings_0": {"content": "Sports", "page": 34, "level": 1}}, {"headings_1": {"content": "Out-put", "page": 34, "level": 1}}, [{"headings_0": {"content": "Sports", "page": 34, "level": 1}}, {"headings_1": {"content": "Out-put", "page": 34, "level": 1}}], [{"headings_0": {"content": "Sports", "page": 34, "level": 1}}, {"headings_1": {"content": "Out-put", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 34, "level": 8}}, {"headings_1": {"content": "Sports", "page": 34, "level": 1}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "nn institutions \nPartially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 34, "level": 8}}, {"headings_1": {"content": "Sports", "page": 34, "level": 1}}, [{"headings_0": {"content": "training", "page": 34, "level": 8}}, {"headings_1": {"content": "Sports", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 34, "level": 1}}, {"headings_1": {"content": "training", "page": 34, "level": 8}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Sub-program PIAP-Outs \n573,090 18 18 \nBudget Out-put Total Out-put TotalNo Number of No of partially No of activities expenditure activities fully implemented that were not UGX 000\u201d in the implemented activities implemented output activities \n1 en 7 5 \n09-INTEGRATED 03-Transport \n17.907 543 \nTRANSPORT Infrastructure 260010-Road foes \nSit ae trea tg . \nINFRASTRUCTUR \\| and Services \nRehabilitation \nrehabilitated! nail ane \nE AND SERVICES Development \nmaintained.", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 34, "level": 1}}, {"headings_1": {"content": "training", "page": 34, "level": 8}}, [{"headings_0": {"content": "Program", "page": 34, "level": 1}}, {"headings_1": {"content": "training", "page": 34, "level": 8}}], [{"headings_0": {"content": "Program", "page": 34, "level": 1}}, {"headings_1": {"content": "training", "page": 34, "level": 8}}]], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "17,907,543", "metadata": {"headings": [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "31 \nAppendix 3:Utilization of the wage budget \nDepartment Name \nApproved Budget lei Revised Budget Warrants UGX. Payments UGX. Unspent Balance UGX. UG UGX. UGX. \nAdministration \n315,544,211 1,316,254,885 1,631,799,096 1,631,799,096 452,560,918 1,179,238,178 \nFinance 141,000,000 141,000,000 141,000,000 138,588,366 2,411,634 \nStatutory bodies 48,000,000 \n48,000,000 48,000,000 43,206,845 4,793,155 \nProduction 60,600,000 88,200,000 148,800,000 148,800,000 40,278,613 108,521,387 \nHealth \n4,777 ,601,357 5,478,513,655 10,256,115,012 10,256,115,012 4,861,572,067 5,394,542,945 \nEducation", "metadata": {"headings": [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}, [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}], [{"headings_0": {"content": "17,907,543", "page": 34, "level": 1}}, {"headings_1": {"content": "Program", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "metadata": {"headings": [{"headings_0": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}, {"headings_1": {"content": "17,907,543", "page": 34, "level": 1}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Works", "metadata": {"headings": [{"headings_0": {"content": "Works", "page": 35, "level": 2}}, {"headings_1": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "173,000,000 22,800,000 195,800,000 195,800,000 178,830,055 16,969,945 \nNatural resources 93,600,000 8,400,000 102,000,000 102,000,000 93,176,500 8,823,500 \nCommunity based services 58,324,000", "metadata": {"headings": [{"headings_0": {"content": "Works", "page": 35, "level": 2}}, {"headings_1": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}, [{"headings_0": {"content": "Works", "page": 35, "level": 2}}, {"headings_1": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}], [{"headings_0": {"content": "Works", "page": 35, "level": 2}}, {"headings_1": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}]], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- 58,314,000 58,314,000 54,397,509 3,916,491 \\|", "metadata": {"headings": [{"headings_0": {"content": "Works", "page": 35, "level": 2}}, {"headings_1": {"content": "4,268,534,071 6,456,649,701 10,725,183,772 10,725,183,771 5,065,095,121 5,660,088,650", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "metadata": {"headings": [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Internal Audit 22,528,000 eee 22,528,000 20,192,565 2,335,435 Trade, industry and local development 22,307,000", "metadata": {"headings": [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- 22,307,000 22,307,000 21,933,194 \\| 373,806 \\| TOTAL \n10,073,428,639 13,377,418,241 23,450,846,880 23,450,846,879 11,060,184,753 12,390,662,126", "metadata": {"headings": [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "32 \nAppendix 4: Grounded Motor vehicles and Equipment \nS/n Type of M/v or M/cycle", "metadata": {"headings": [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}, [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}], [{"headings_0": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}, {"headings_1": {"content": "Works", "page": 35, "level": 2}}]], "page": 35, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Registration", "metadata": {"headings": [{"headings_0": {"content": "Registration", "page": 36, "level": 1}}, {"headings_1": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}], "page": 36, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 Tractor Holland \nUAJ 149X", "metadata": {"headings": [{"headings_0": {"content": "Registration", "page": 36, "level": 1}}, {"headings_1": {"content": "Planning Unit 92,400,000 6,600,000 99,000,000 | 99,000,000 90,353,000 8,647,000", "page": 35, "level": 2}}], "page": 36, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "|__|", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], "page": 36, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "2 Tata Skip Loader \nUAJ 165X \n3 Bitumen boiler \na Tipper Lorry Jiefang \nLG 0042-18 \n3 Pedestrian roller \nNo. 011321 \n33 \nAppendix 6: Project implementation \nParish \nName of PRF Loan Loan Project Status of the Name Name SACCO beneficiary Amountas Amountas funded project per SACCO per \nrecords \nhousehold \nevidence provided \nil. Kasese Nyakabingo Nyakabingo Musubaho 1,000,000 1,000,000 Goat rearing", "metadata": {"headings": [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}, [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}], [{"headings_0": {"content": "|__|", "page": 36, "level": 2}}, {"headings_1": {"content": "Registration", "page": 36, "level": 1}}]], "page": 36, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Al well |", "metadata": {"headings": [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Municipal III III-Bulembia Habib \n\u2018\\| implemented council \n\\| \n\\| \nKajoina 1,000,000 1,000,000 Bean selling Well \n\\| \nGertrude \\| implemented \n", "metadata": {"headings": [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}, [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}], [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}]], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. Kasese Nyakasanga Nyakasanga Mwangye Isa 300,000 300,000 Butchery / \nThere\u2019s no \\| \nN \nMunicipal III III-", "metadata": {"headings": [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Poultry \" clear plan for \\| \ncouncil Nyamwamba \nby vt \\| him to Ss \\|\\| receive the \\\\ UGX.700,000 \\| \n\\| since the \n>\\| system does \n\\_ \n\\_/\\| not accept a beneficiary to \\|\\| \nreceive PRF \n\\| \n\u2018\\| twice Busingye Jane 1,000,000 1,000,000 \\| Poultry \nImplemented", "metadata": {"headings": [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}, [{"headings_0": {"content": "Al well |", "page": 37, "level": 3}}, {"headings_1": {"content": "|__|", "page": 36, "level": 2}}]], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "em \u2014", "metadata": {"headings": [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3. Kasese Kamaiba Kamaiba Muhindo \\| Amos 1,000,000 1,000,000 Poultry \nWell \n\\|\\| \nMunicipal Central 7 implemented council \n\\| BUBEN. IL", "metadata": {"headings": [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "34 \nBusimba 1,000,000 1,000,000 Piggery Implemented Patrick \nKasese Rukooki Rukooki- Mukankusi 1,000,000 1,000,000 Maize ey Well Municipal Nyamwamba Beatrice \ngrowing i: Ms implemented council \\| IE Munuge Aisha 1,000,000 1,000,000 Poultry = Well", "metadata": {"headings": [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}, [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}], [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}], [{"headings_0": {"content": "em \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "Al well |", "page": 37, "level": 3}}]], "page": 37, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "em \u2014", "page": 37, "level": 3}}], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "a \nKasese Base Camp Base Camp- Mugisha Hillary 1,000,000 1,000,000 Maize \nNo project Municipal Central \\| growing \ncouncil \nKanyunyunzi 1,000,000 1,000,000 Poultry \u201ces - Implemented EL. \nAnnet", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "em \u2014", "page": 37, "level": 3}}, [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "em \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "implemented", "page": 38, "level": 1}}, {"headings_1": {"content": "em \u2014", "page": 37, "level": 3}}]], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Sse", "metadata": {"headings": [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Kasese Nyakabingo Nyakabingo Ithungu 1,000,000 1,000,000 Bee keeping \nImplemented \\| \nMunicipal II II-Central Rosette council \nZ \nIthungu Hellen 1,000,000 1,000,000 Beans and \n=\\| Well \nmaize \u2018\\| implemented \nKasese Namuhuga Namuhuga- Mukerghe 1,000,000 1,000,000 Coffee \n4 Well \nMunicipal Bulembia Janakeison processing implemented \\_ \ncouncil \nSe \nKobusinge 1,000,000 1,000,000 Well =\\| \nMargret Bright implemented \\| \nKasese Nyakasanga Nyakasanga Basemera 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}, [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}], [{"headings_0": {"content": "Sse", "page": 38, "level": 5}}, {"headings_1": {"content": "implemented", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "229) Well", "metadata": {"headings": [{"headings_0": {"content": "229) Well", "page": 38, "level": 2}}, {"headings_1": {"content": "Sse", "page": 38, "level": 5}}], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Municipal II II- Agnes \n\\|\\| implemented council \nNyamwamba \n35", "metadata": {"headings": [{"headings_0": {"content": "229) Well", "page": 38, "level": 2}}, {"headings_1": {"content": "Sse", "page": 38, "level": 5}}, [{"headings_0": {"content": "229) Well", "page": 38, "level": 2}}, {"headings_1": {"content": "Sse", "page": 38, "level": 5}}]], "page": 38, "document_name": "Kasese Municipal Council Report of The Auditor General 2023 - Copy", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kassanda District Local Government Report of The Auditor General 2023.chunks.json b/reports/Chunks/Kassanda District Local Government Report of The Auditor General 2023.chunks.json deleted file mode 100644 index 0b969fd071c0d92d8696e315a4215a0700b4b4f6..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kassanda District Local Government Report of The Auditor General 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KASSANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIGINAL,", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL,", "page": 1, "level": 1}}], "page": 1, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL,", "page": 1, "level": 1}}], "page": 1, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "ORIGINAL,", "page": 1, "level": 1}}], "page": 1, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Table of Contents \n. \nTable of Comte tts \nii vcasss cscsniics cass aonnenesenseneneuraneenncsnsen anaveraursnannarsnsnrerenosenevanunevstveevestseeteveevaneestrensmeneuva \nvewwa \nLBS 1 iii cre csenseasseremers a sonnnms nensrmnanonnnnnennnaenenncecnnnem nrmnsemnsen \nsevemnschriu omnes eaustesmpsqocoiae eae \nCPN \n1 essen ous 2s tai sn EDN kecoananonnnen une nano ann \nns nase nennen nern ts \nBASIS FOR DPERITON] \n1 \u201eeu wann an nenn nen nennen een \nnennen nee \nDIE LIT ree 1 rrr gen nenne ne Ener \nEee een \n1.0 Implementation of the Approved Budget... 1 \n2.0 Management of the Government Salary Payroll \n9 ......0.cccccccccccssssssssessesessteseeecsussessesestesersesees \nEMPHASIS OF MATTER..u....cecccsssseeseseesessesessssssssescevcsscsesscsesscsssessetsnsusscsusavsassussssassessesavsesesarensancaneaves 12 \n3.0 \nChange in Accounting Treatment for Non-current Assets... 12 \nOTHER MATTER.......ccsccssssseesssssssessssssnnsssessnnnmsesesnnuessssstsesesssuiseesssnneensstsssnuemestesseeesttaseeeseeeses 12 4.0 Implementation of Key Government Grants/ProgrammMes .......ccccescsssscsesesessestesesessesseseeess 12 4.1 District Rural Water Supply and Sanitation Conditional Grant... 13 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.......uacaaccees.. 16 4.3 Education Development Grant... 19 \n+4 MIETE Sale Iriaanklorn \n21 ernennen \nnennen rennen \n5.0 Management of pension and gratuity......eeeessseenenennnnennenennnnnnnnnn 23 OTHER INFORMATION .......cccccssecessessssesesseseseeseseenssesesvsscacsususscsvsessssavevssseesesevevensevsveneavenssensasetaveseteeees 24 MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ........ccccccccssescesteseseeees 25 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........0.0.0..... 25 OTHER REPORTING RESPONSIBILITIES .......c.cccccccsccsscsesssscssessesusssesessesvesesecsveacsnssesavsvesesaesusaeaseeees 26 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...0..c.ccccscccsccscssesessessessestseteeteees 26 6.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL... 26 \n\u00c4PPENT\u00c4TCHS humanen 37 mann nene nunnennnenn nennen ons onan otunneeetuabssineognigea Er EEE wer \nEen", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 3}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 3}}], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government FY Financial Year \nGoU Government of Uganda HC Health Centre INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}, [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LG Local Government \nLLG \nLower Local Governments MoES \nMinistry of Education MoFPED \nMinistry of Finance, Planning and Economic Development NIRA \nNational Identification & Registration Authority PBS \nProgram Budgeting System PDC \nParish Development Committee PDM \nParish Development Committee PFMA \nPublic Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets PRF \nParish Revolving Fund SACCO \nSavings and Credit Cooperative Organization SC Sub County \nTC Town Council \nToT Training of Trainers", "metadata": {"headings": [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], "page": 3, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KASSANDA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON, SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kassanda 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 Kassanda 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": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kassanda 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's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of the 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.35,141,807,306 out of which UGX.33,242,808,772 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kassanda 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": "UgIFT", "page": 3, "level": 3}}], "page": 5, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % , UGX UGX fundin 1 Recurrent (Wage) 21,662,774,132 21,080,418,654 97% 2 \\| Recurrent (Non-wage) \n5,689,908,026 5,220,442,886 \\| 89% 3 Development 7,789,125,148 6,941,947,232 \\| 92% Total 35,141,807,306 33,242,808,772 95% \nOut of the total warrants of UGX.33,242,808,772, I reviewed the utilisation of warrants worth UGX.25,678,395,598 (77%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual %age out of (UGX) expenditure total warrants \n1 Wage expenditure(General staff 19,499,644,365 19,499,644,365 59% salaries, expenditure gratuity \nand pensions) \n2 PDM audited 89,802,105 \\| 19,589 \u201a446,470 194,81 59% - 3 Education grant - Formerly SFG 1,958,748,331 21,548, 801 65% \n4 Microscale irrigation projects 231,060,095 21,779,254,896 66% \n15 Water development grant (Piped 730,262,936 813,316,021 74% \n5 UGIFT (Infrastructure) 2,303,798,189 \\_24,083,053,085 24, 72% water, and Rural water and \nSanitation grant) \n7 URF Road rehabilitation 865,079,577 25,678,395,598 77% maintenance fund and DDEG \nTotal of the utilised warrants 25,678,395,598 \naudited", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 5, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- 0 set", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 7, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Human Capital Development 520,551,400 493,997,620 95 Total 536,551,400 493,997,620 92% \nThe \nthat was not warranted was meant for some of the \n.\\_No Observation Recommendation \nSensitize the community on HIV/AIDS. \ne \nCarry out activities aimed at controlling TB and malaria. e", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 7, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Supply of medical equipment for Kijuna HC II\n2. Upgrade of Namabaale HC II to ITI", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 10, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Refer to Appendix 5 (a & b) for details. \nThe Accounting Officer explained that supply of Kijuna HC II medical equipment was completed late and payments could not be effected while re- voted funds for Namabale upgrade was delayed hence works would not be implemented on time. \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF and DDEG \nI sampled two (2) roads under URF activities and two (2) out of three (3) DDEG activities with a total expenditure of UGX.138,116,143. The significant findings are provided in the table below. \nN Progr Activity Sour Total Pictorial Summary of Audit o. amm details ce expenditure evidence findings (Time, conclusion e of (UGX) Quality, \nfund Quantity, Cost s \nand \n", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 10, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Integr Routine URF 19,996,000 ated \nmechanized \nTransp maintenance \nort of 15 km of \nInfrast Kassanda 3 \nructur Kalamba road \ne and \nServic \nes", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 10, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Functionality) \nAt the time of Value for \\| \nrn 3 inspection, the money was ' \nH \u2018\\| road works achieved ~~ were not \n\u2018\\| fully implemented. as works done However, culverts were being were not planned spoilt and in swampy service sections and a delivery not aaa \\|\\| major part of the attained as [ a \\_4\\| road was flooded planned. \n\\| creating a big ditch \n\\| 1 hindering transport \n= for users", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 10, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Develo Completicn- of DDE 70,646,143 pment the district G \nPlan administration", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 11, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nImple block menta \ntion \n~~] \nPlanned finishes Planned \nworks \n\\| I Administration were fully \n\\| on the for the FY \n\\| block were implemented completed at the and were \\| \ntime of inspection satisfactory \nPurchase of DDE 26,474,000 = \u201aAll furniture and Furniture ; \nSe furniture and G \n\\| Leh \\| filing cabinets planned for was \nfilling cabinets \nes purchased and was purchased EN distributed in and delivered N \nAV \\| corresponding to respective \\| departments for offices for use \n\u2014 USE \nTotal \n138,116,143 \nThis hinders transport for the road users along this road and deters service delivery to the community along the stretch. \nThe Accounting Officer explained that the low spot where water over topped and the road required installation of culverts, low spot raising and filling. These activities were not part of the scope implemented due to inadequate budget. However, these activities were prioritized in the FY 2023/24. \nRecommendation \nI advised the Accounting Officer to roll over unimplemented road works to the next period and ensure that funding received is used for the budgeted purpose thereby implementing the prioritized works along the affected road. Furthermore, culverts should be part of the scope of works for dark spots like swampy areas. \n1.7.2 The service delivery under focus areas \nI sampled eighteen (18) out of fifty-three (53) activities in Four (4) focus areas with a total expenditure of UGX.3,975,662,102 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 4.4 of this report. \n: [SN \\| Focus Area \nAmount spent Key Observation", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 11, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Implication (UGX)", "metadata": {"headings": [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 11, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \u00ab Construction of a new HC \\| II in Kijuna SC was \ni \ni \n: \\| \n\\| \n' completed and pending minor snags like installation of lights but pending commissioning and usage \n\\_e Upgrade of Namabaale HC II to III was at a standstill as the contractor was not onsite. \n' \n\\_ Construction of a 4-unit staff house and a 2-stance lined VIP latrine at \\| \n\\| \n\\| Kyansansuwa HC III was \ni ll \\| \\|\\_complete and put to use\\_ \\} 5 \nal \\| 3. \\| Education \n515,198,705 \\|e All five (5) inspected \\| \\| ' \\| \nDevelopment \\| \n\\| projects including \\| \\| Grant i \\| construction and \\| i \nrenovation of classroom \\| blocks, construction of staff houses were \n", "metadata": {"headings": [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}, [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}]], "page": 12, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Microscale \n44,800,000 \\| e Two (2) Demonstration \"irrigation sites for Micro-scale Irrigation program were completed and were \\_operational \n3,975,662,102 \\|", "metadata": {"headings": [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 12, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "2.0 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 entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I \nDLG resulting in un-utilized warrants- of JGX.1,532,291,679 District and is availed \\| representing utilization of 92% as summarized in the table below timely to ensure and detailed in appendix 6; \ntimely implementation of planned activities. Approve Supple Revise Paymen Unspen \nd menta d nts ts (UGX) t \nBudget ry Budge Balanc \n(UGX) (UGX) t e \n(UGX) \n15,437,6 4,731,9 20,169, 18,637,2 \n09,740 08,136 517,87 26,196 \n6 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.1,532,291,679 out of the supplementary funding. \nThe Accounting Officer explained that the vote received supplementary wage of UGX.4,731,908,136 yet the total supplementary wage requested for was UGX. 3,612,903,319 leading to an over release of UGX.1,119,004,817. The total swept back as per vote request was UGX.413,286,862 being money for replaced positions that fell vacant during the FY2022/2023, but failed to access the payroll due to delayed recruitment since the funds were released towards the end of the Financial Year in April 2023, making it hard to absorb in a very short period. \nI informed the Accounting that this issue would be brought to the attention of relevant authorities. \n2.2 \nValidation of employees on the entity payroll \nThe District had 1,498 employees on the IPPS payroll of which I advised the 1,299 (86.7%) were fully verified, 157 (10.5%) partially verified and Accounting Officer to; 42 (2.8%) did not show up. \ni. Use the verified \npayroll as a basis of In addition, 10 individuals had not accessed the payroll by end of \nupdating monthly June, 2023. These were captured as new records in my payrolls for paying determination of the District wage bill.", "metadata": {"headings": [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}, [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], [{"headings_0": {"content": "Implication (UGX)", "page": 11, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}]], "page": 12, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "employee", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}], "page": 13, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "emoluments. \nThe following observations were made; \ni. Engage the concerned Service \na) Out of 1,299 (86.7%) employees appeared for the validation Commissions and exercise and presented all the pre-requisite documents to obtain \nminute \nconfirm their existence and regularity of recruitment. \nextracts for the \nemployees to be b) 157 (10.5%) employees appeared for headcount were partially validated", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}, [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 13, "level": 2}}, {"headings_1": {"content": "Implication (UGX)", "page": 11, "level": 1}}]], "page": 13, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 2}}], "page": 13, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "question after exit from the District. \nexplanation for thirty-seven (37) iii. I further noted that Thirty seven (37) individuals who were who were not paid UGX.679,542,832 in the last four years, were not accounted for accounted for and these were omitted from the validated vi. To ensure prompt payroll. \nupdates of the payroll going d) Ten (10) individuals whose names were not on the District's forward for both payroll by June 2023, appeared for the validation exercise. \nnew staff and those These individuals were included on the validated payroll, upon \nwho exit the entity. confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that; \ni. Management had written to the respective District Service Commissions and Uganda Prisons Service requesting for first appointment minutes of the affected employees. \nii, Some employees had dropped off the payroll including those who had delayed to access the payroll due to insufficient wage while others had dropped off the payroll due to system issues. 2.3", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 2}}, [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 2}}]], "page": 14, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], "page": 16, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \ne There was proper budgeting as per required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped \n4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.2.1 Absorption of DRWSSCG \u2014 Development grant \nOut of the total program receipts of UGX.725,067,310, UGX.715,448,121 was spent by the District resulting in an un-utilized balance of UGX.9,619,189 representing a utilization level of 98.7%. \nUnderutilization of released funds delays implementation of planned activities and limits service delivery. \nThe Accounting Officer explained that unspent funds were meant for borehole drilling and other development projects whose contracts were awarded and paid for as admeasurement whereby actual measurements of quantities in the field are paid and the balance was insufficient to have another facility installed. \nRecommendation \nI advised the Accounting Officer to always through council identify and approve other low cost projects that can be implemented for better service delivery instead of leaving funds warranted unspent and swept back. \n4.1.2.2 Fairness in the distribution of projects \nParagraph 5.1 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 provides that during the allocation of the water grant, LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates. \nIn a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.725,067,310, I noted the following, as further detailed in appendix 7; \na) The sub-county that got the most allocation was number 5 out of 10 in the ranking based on need, \nb) The sub-county that got the least allocation was number 10 out of 10 in the ranking based on need, \nc) The deprived sub-county was number 6 out of 10 in the ranking based on allocation received, and \nThe least \nwas number 10 out of 10 in the \nbased on", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}]], "page": 16, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 18, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "wim \n= \nIT advised the Accounting Officer to prioritize spending more resources to these needy sub counties through cheaper water supply methods like community rain water harvest tanks. \n4.1.2.3 Special Consideration of Seed Schools and Health Centres \nSec 5.2 of of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that only 3 out 5 (60%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community as detailed in appendix 8. \nAs a result, UGIFT projects that had water constraints or surrounding communities did not benefit from water sources that were supposed to accompany the projects at the seed schools. \nThe Accounting Officer explained that Manyogaseka Seed SS is located in a sub county which has a low water yield but a rain water harvesting tank has been installed and NWSC has laid a pipeline on which the community and school is to benefit while Makokoto Seed SS is still under construction and plans are underway to provide water in FY 2024/2025.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 18, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 18, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that community rain water harvest tanks are prioritized for these schools and other areas in these sub counties for better service delivery and compliance with the guidelines. \n4.1.2.4 Preparation and submission of quarterly reports \nSection 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. 10th", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], "page": 18, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that during the period under review, there was Ebola outbreak that led to total lock down that affected movements to deliver the documents in time and promises to submit both soft and hard copies and on time in the preceding period. \nRecommendation \nI advised the Accounting Officer to resort to other methods of submission like soft copies in case of justifiable reasons. Besides the last 2 quarters cannot have been delayed by the outbreak hence need to be justified. \n4.1.2.5 Functionality of projects \nExisting water facilities \nI noted from review of the annual work plan/situation report that 23 out 243 water facilities were not functioning as shown in appendix 9 (a). \nNewly constructed water facilities \nPhysical inspections carried out on the 12/10/23 on a sample of 6 out of 11 sites of 3 implemented projects revealed the following; \nI considered 1 out of 3 (33.3%) of the projects as being fully functional since the installations in all 3 of the visited sites were complete with reasonably good yields and being used by the community. \nI considered 2 out of 3 (66.7%) of the projects as being partially functional. Of the installations in all of the visited sites of these projects, all the 3 sites visited were complete in the phase so far implemented but were pending the water installation and connection for supply to the user communities. Details in appendix 9 (b). \nNon-functional and partially implemented projects derail the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that a total of 12 boreholes have been earmarked to be rehabilitated in FY 2023/24 and 11 communities through community contributions have since repaired other non-functional sources. The new non- functional projects were in phases and phase i was fully implemented in FY 2022/23 and phase 2 which is the final stage of the system is due to be completed in FY \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. \nKassanda District budgeted and received UGX.3,639,160,696 (100%) to the implement the programme. The District spent UGX.3,103,798,191 (85%) leading to un-utilized funds of UGX.535,362,505 (15%). The following activities were", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "undertaken;", "metadata": {"headings": [{"headings_0": {"content": "undertaken;", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Activity \nPlanned Actual quantity quantity 1 Construction of Makokoto Seed School \n1 1 \n2 Supply and installation of medical equipment for Kijuna HC III Assorted \nAssorted \n3 Completion of Kijuna HC III \nAssorted Assorted", "metadata": {"headings": [{"headings_0": {"content": "undertaken;", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4 Completion of Manyogaseka Seed School", "metadata": {"headings": [{"headings_0": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 20, "level": 1}}], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 1 5 Completion of a staff house at Kyasansuwa HC III \n[1 1 6 Completion of upgrade of Namabaale HC II to III \n1 0 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nI noted the following areas where management had commendable performance; \ne A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that all implemented UGIFT activities were budgeted for. \ne The District had land titles for the four UGIFT construction projects", "metadata": {"headings": [{"headings_0": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 20, "level": 1}}, [{"headings_0": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 20, "level": 1}}], [{"headings_0": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 20, "level": 1}}], [{"headings_0": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, {"headings_1": {"content": "undertaken;", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The two (2) UGIFT projects in the Financial Year under audit were awarded in e \ncompliance with the applicable PPDA guidelines. \noe All funds worth UGX.3,103,798,191 relating to water projects were sufficiently accounted for. \ne The District prepared monitoring reports as evidence of monitoring the implementation of UGIFT activities. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.2.2.1 Funding and absorption of UGIFT funds \nThe Accounting Officer explained that the supplementary budget was released in April 2023 which was too late. There was delayed delivery of medical equipment for Kijuna HC IIT and payment would not be completed. Furthermore, there was delayed re-voting of the funds for Namabaale upgrade which affected the contractor\u2019s cash flows hence delayed implementation.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}, [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 1}}, {"headings_1": {"content": "4 Completion of Manyogaseka Seed School", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}], "page": 21, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure continuous monitoring is done to ensure that these projects are completed and with right quality to achieve value for money and intended service delivery. \n4.2.2.2 Non-deduction of WHT \nSection 123(1) of the income tax Act requires a withholding agent to pay to the commissioner any tax that has been withheld or that should have been withheld under this Part within fifteen days after the end of the month in which the payment subject to withholding tax was made by the withholding agent. \nA review of expenditure vouchers revealed that WHT of UGX.7,049,551 was not deducted from payments made to Contractors of UGIFT projects. Details in appendix 10. \nAs a result, the District risks exposure to penalties from the Uganda Revenue Authority (URA). \nThe Accounting Officer explained that the supplier was WHT exempt. However, on verification, the supplier was not in the 2022/23 exemption list.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 1}}]], "page": 21, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 21, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to recover the funds for onward transfer to Uganda Revenue Authority. \n4.2.2.3 Project Implementation (current year 2022/23) \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \ncontract documentation revealed that 2 UGIFT \nthat received \nsupply of medica! equipment for Kijuna HC IIT was delayed and this led to part of the funds being swept back. Details in appendix 11. \nAs a result, intended education and health service delivery was delayed. \nThe Accounting Officer explained that there was a delayed procurement process for equipment which caused a delay in its delivery and payment could not be effected at the closure of the financial year. The contract for construction of Makokoto Seed SS is still valid until 5\" December 2024 and the contractor on site with the current physical and time progress of 78.5% and 56.5% respectively putting him ahead of schedule.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], "page": 22, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that equipment funds are re-voted and arrears paid, monitoring and supervision of the seed school should be maintained to ensure that quality works are completed timely. \n4.2.2.4 Status of implementation of UGIFT activities for Financial year 2021/22 \nI undertook procedures for projects implemented in the FY 2021/22 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nAudit inspection revealed that works were completed at Kijuna HC III, Manyogaseka Seed SS and staff house at Kyasansuwa HC III. However, works were stalled in upgrade of Namabaale HC II to III and open septic tank ditches were maintained on site. It was further observed that though Kijuna HC III was complete, it was not use commissioned and put to use. Details in appendix 12. \nFailure to complete works and commission completed projects all lead to delayed service delivery. With stalled projects, shoddy works may arise while open septic ditches pause risks to neighbouring communities. \nThe Accounting Officer explained that there was delayed revoting of the swept back funds and the contractor's certified works could not be paid. However, the contractor is back on site and the current work progress stands at 75.8%. The construction of Kijuna HCIII was completed but snags were identified, the contractor is back on site rectifying them so that the facility can be commissioned. \nI advised the \nrenovation, one 5-stance ined -latrine and one 2-stance drainage latrine with 2 bathrooms at various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas were management had commendable performance; \no The District incorporated all its education development grant project activities totaling into the district plans and budgetary framework. \noe The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 2}}]], "page": 22, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}], "page": 23, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "metadata": {"headings": [{"headings_0": {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \n\\| a Procurement monitoring and \n0 = e installation Awarenessoffarmers 22 \n3 I \\| Wald \nTen 94 \u201a344, 044 \\| \\_Conducting 35) \u201a017", "metadata": {"headings": [{"headings_0": {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}, [{"headings_0": {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 1}}]], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "farm visits OOo RE N | 379 |", "metadata": {"headings": [{"headings_0": {"content": "farm visits OOo RE N | 379 |", "page": 25, "level": 3}}, {"headings_1": {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "a", "metadata": {"headings": [{"headings_0": {"content": "farm visits OOo RE N | 379 |", "page": 25, "level": 3}}, {"headings_1": {"content": "Awareness of political leaders supervision 1 of irrigation equipment ana 3 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[0", "metadata": {"headings": [{"headings_0": {"content": "[0", "page": 25, "level": 3}}, {"headings_1": {"content": "farm visits OOo RE N | 379 |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "FRE", "metadata": {"headings": [{"headings_0": {"content": "FRE", "page": 25, "level": 1}}, {"headings_1": {"content": "[0", "page": 25, "level": 3}}], "page": 25, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "FRE", "page": 25, "level": 1}}], "page": 27, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], "page": 30, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 2}}], "page": 31, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that Parish/Ward priorities through Sub Counties/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the District\u2019s budget and work plans to enable alignment of PDM activities for proper implementation. \n6.3.2 Delayed release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development Parish Funds to PDM SACCOs, \nSubsequently Continuous follow-ups were made and funds were later released and received as expected on SACCO Accounts.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 30, "level": 2}}]], "page": 31, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 32, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of the relevant authority. I advised MoFPED that budgeted funds should be released timely to enable achievement of intended activities. \n6.3.3 Disbursement of Parish Revolving Fund (PRF) to the Households \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that all the 92 PDM SACCOs in the district had not disbursed any PRF received of leaving UGX.9,200,000,000 (100%) undisbursed in the Financial year under audit. \nFailure to disburse Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. \nThe Accounting Officer explained that this was due to delayed implementation of preliminary activities of the PDMFIS due to delayed trainings of the district core team in PDMFIS and creation of login credentials by the master trainers from the Ministry. Furthermore, the Ebola outbreak and restricted activities for over 5 months in the district delaying implementation of the program.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}]], "page": 32, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], "page": 32, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the program is closely monitored and intended beneficiaries approved and disburse loans so that program objectives are achieved. \n6.3.4 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, \nThe Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \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 District, Parish and SACCO level and made the following observations; \n=\\| Governance Observations Recommendation Structure \nHLG \nCore e Out of 4 quarterly performance I advised the Accounting Officer Implementation reports, 2 were prepared. \nto; \nTeams \ne There was no training of the PDM e Ensure that constituted PDM enterprise groups and SACCOs, HLG core implementation and, \nteam is functional and prepares all quarterly This negatively affects mobilization, performance reports for sensitization, data collection and follow-up on the program training of PDM enterprise groups and \nSACCOs. \ngoing forward. \ne Ensure that household and enterprise group leaders are The Accounting Officer explained trained in compliance with the that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 32, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], "page": 33, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "e The team couldnt sit regularly because of the restrictions during \nutilization. thus undermining the objectives of the PDM.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 33, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that \nthe guideline defined that each parish \nreceives 250,000/= per quarter and \nthat is the amount the ministry of \nfinance sends per quarter per parish. \nGeneral Meetings e All 10 sampled SACCOs held their I advised the Accounting Officer by PDM SACCOs \nfirst general meeting more than 1 to closely monitor and supervise month after their registration. \nthe SACCOs with the support of e In all 10 sampled PDM SACCOs, the the Core team for vetting criterion following the PDM implementation of team to SACCO byelaws was not ensure adherence to the PDM approved/not included in the guidelines. \nminutes/agenda \ne by the time of the first general \nmeeting, all 10 sampled PDM \nSACCOs had already received funds \nFailure to hold a first General Meeting in the stipulated time and follow the vetting criterion may lead to mismanagement of SACCO funds.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 34, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that \nSACCOs had to undergo trainings on \nwhat to deliberate on during the \nAGMs and to guide on subsequent \nlayers of SACCO management. The \ntrainings were delayed by the Master \ntrainer who had not trained the \nDistrict Core team in the one-month \nperiod after registration. On criteria \nfor vetting committee, the entity had \na capacity gap in the SACCO boards \nand this will continue to be built. \nPDM SACCO Board e All 10 sampled PDM SACCOs with I advised the Accounting Officer fully constituted Boards did not to closely monitor and supervise hold regular Board meetings. \nthe SACCOs with the support of the Core team for Failure by the board to hold regular implementation of team to meetings may lead to ensure adherence to the PDM mismanagement of the SACCOs due guidelines. \nto the lack of appropriate oversight. \nThe Accounting Officer explained that \nFailure- to- constitute: all committees and sub-committees undermines their objectives and may lead to failure to achieve the intended program activities. \nIn addition, failure to have a functioning Board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that a capacity gap was identified in documentation by the PDM SACCO committee members and some of the committees were rendered inactive due to revision of the guidelines. For example, the marketing committee can only sit during the harvesting time when produce is available. In the proceeding period, the committee members will be supported to carry out their roles. \n6.4 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 34, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \nThe LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \nDelayed training. of ToTs and failure to prepare a training report may lead to delayed mobilization, sensitization, data collection and training of PDM enterprise groups and SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 35, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the \nconsolidated report was not submitted to the \ncoordinator as we always submitted softcopies \nof each training, however the consolidated \nhard copies of the report is going to be \nsubmitted. \n2, Training of Local e Training of local experts was not carried. \nI advised the Experts \nAccounting Officer to Failure to train local experts may lead to low ensure \ntraining mobilization, acceptance by local community reports are always and inappropriate use of PRF by households made by the and enterprise groups. \nresponsible officers other than relying on The Accounting Officer explained that the the trainers report training was done by the master trainers from themselves. \nthe PDM secretariat and by the time of audit \nthe trainers had not fed us with the copy of \nthe report. Follow-ups with the master trainers \nhas been made and the report is yet to be \nreceived. However, no evidence was provided \nto this effect. \n3, Training \nof e The HLG core implementation team did not I advised the Households and provide evidence for training households Accounting Officer to Enterprise Group \nand enterprise group leaders in 10 sampled ensure that household Leaders \nparishes on household visioning and and enterprise group enterprise analysis. \nleaders are trained in compliance with the Lack of training on household visioning and guidelines. \nenterprise analysis may ultimately deter the \nsocio-economic transformation aspirations with \na major focus on income levels and the quality \nof life they want to live. \nThe failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \nThe Accounting Officer explained that the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 36, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "A SACCO shall-not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nRecommendation registration \nLicensing of PDM All 10 sampled SACCOs were not licensed to I informed the SACCOs Under the take on the business of lending under Accounting Officer Microfinance \nMicrofinance Institutions money lenders act that the matter would Institutions Money as detailed in Appendix 16. \nbe brought to the Lenders Act \nattention of the As a result, enforcement of recovery of PRF relevant authority to from beneficiaries by the PDM SACCOs may harmonize \nthe be legally challenged leading to loss of guidelines. The PDM funds. secretariat should The Accounting Officer explained that there ins", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 1}}]], "page": 37, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "whe", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], "page": 37, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "was no insurance policy for SACCOs under insurance probationary registration. \n6.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users f handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}, [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}]], "page": 37, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}, [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}]], "page": 38, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Selection \nand \u00bb All 10 sampled parishes did not select any I advised the Accounting Implementation of flagship projects contrary to the Officer to ensure that Prioritized/Flagship guidelines. \nparishes select flagship Projects \ne14 out of 20 sampled farmer projects for guidance to enterprise/households implemented enterprise groups in line projects that are not from the priority with the guidelines. commodity list. Details are in Appendix\n2. In case of any changes the Secretariat should be Failure to select and implement prioritized informed. \nprojects may undermine achievement of the \npillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], "page": 38, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the chosen projects by the households was at their discretion and according to their preferences and business plans after undergoing trainings in the selected projects according to the guidelines but in the proceeding periods, the enterprise groups will be supported to select and adhere flagship projects.", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], "page": 38, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Loan and e No in 10 Parishes I", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], "page": 38, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "partly due to internal control weaknesses as \nfunds were held on SACCO for 2 quarters. \n3; Insurance Policy for e All 20 PRF beneficiaries whose approved I advised the Accounting Farming Enterprises \nloans were for farming enterprises in 10 Officer to engage the PDM sampled PDM SACCOs did not obtain Secretariat on the agricultural insurance policies from UAIS. operationalization of this requirement \nLack of recourse in form of insurance will \nexpose the farming enterprises to the \nadverse effects of climate change and may \nresult into failure to recover the loan funds. \nThe Accounting Officer explained that the requested loans were below one million and there was no insurance policy that was fit for such.", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}, [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}]], "page": 39, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Operation of the Paragraph 3.0 of the Users Handbook for I advised the Accounting SACCO Bank Accounts the PRF Under PDM Pillar 3 - Financial Officer to engage the PDM Inclusion October 2022 provides that each Secretariat for support. Parish shall have a PDM SACCO and a PRF \ndesignated bank account for that PDM \nSACCO, in a branch of a\\_ supervised \nfinancial institution that is convenient for \nthe members of the PDM SACCO. \nI noted that; \ne By the time of the first general \nmeeting, all 10 sampled PDM SACCOs \nhad already received funds contrary to \nprocedures.", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}], "page": 39, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Receipt of funds before the first general meeting could lead to misuse of funds or diversion to unplanned activities. \nThe Accounting Officer explained that the training by the master trainers for onward guidance on the general meetings were delayed affecting the implementation and guidance timelines to the PDM SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}, [{"headings_0": {"content": "whe", "page": 37, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 33, "level": 2}}]], "page": 39, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nNo Source \nTax Revenues \n1 Local Services Tax 2 Land fees \n3 Business Licenses 4 Other tax revenues \nApproved eel Actual Variance , Collections \n98,791,322 121,750,363 -22,959,041 4,579,723 48,845,052 -44,265,329 160,703,760 78,886,483 81,817,277 5,834,400 171,000 5,663,400 Non-Tax Revenues 269,909,205 249,652,898 20,256,307 1 Other Property income \n= = \u00e9 \n2 Dividends", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}]], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- 5 -", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "3 Rent \n14,520,000 12,888,593 1,631,407 4 Other property income (disposal of assets) = > = 5 Sale of goods and,services \n6 Administrative fees and licenses \n7 Court fines and Penalties \n8 Other fines and Penalties \n9 Miscellaneous Revenue \nTotal Revenue \nAppendix 2: Performance of GOU warrants \n17,054,400 7,817,000 9,237,400 422,174,795 76,366,140 345,808,655 \n= = =", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}]], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- \\- -", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "2,151,600 18,375,861 -16,224,261 725,810,000 365,100,492 360,709,508 \nProgramme Approved budget Warrants % funding \nAgro- Industrialization 1,939,437,460 1,939,437,460 100% Community Mobilization and Mind-set 223,502,670 223,502,670 100% Development Plan Implementation 245,211,018 245,211,015 100% Digital Transformation 9,000,000 9,000,000 100% Governance and Security \nHuman Capital Development \n1,462,655,386 1,462,655,386 100% \n25,176,476,753 24,266,877,331 96%", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 40, "level": 3}}, {"headings_1": {"content": "whe", "page": 37, "level": 2}}]], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Natural Resources, Environment 1,129,912,647 1,129,912,647 100% Private Sector Development \nPublic Sector Transformation \n39,167,121 39,167,121 100% 2,895,084,640 2,312,729,162 80% Sustainable urbanisation & housing 80,480,664 80,480,664 100% Tourism Development 2,201,323 2,201,323 100% \n4 \n2 Digital \nI transformation \n- \n5 \nGovernance \nPolitical \nand security \n3,058,786 leaders wage 6 \nWage, retention of Makokoto \n\\| \nDelayed to re-appoint 2 members of executive since the two had been removed from office by the District Chairperson. \nUGX.677,275,000 was wage balances due to excess release of the supplementary funds at the closure of the Financial year. UGX.553,749,000 was development funds released at the closure of the financial for Namabale HCII upgrade who \nHCIII, Medical contractor was not \nequipment for \non site and therefore, no payment certificate was issued, part of Kijjuna HCIII, \nHuman capital \nNamabale \nthe funds were for supply of medical equipment for Kijjuna whose suppliers had delayed to \ndevelopment \n1,952,372,033 HCII upgrade make the supplies \n7 Integrated \ntransport \ninfrastructure \nWage \nand services 378,274 balances \n8 Natural \nresources, \n\u00b0 environment, \nDelayed clearance to recruit \nupon \nreceipt of supplementary climate \nfunds \nchange, land Wage \nand water 10,845,588 balances \n9 \nPrivate sector \ndevelopment \n4,442 \n10 \nPublic sector \nTowards the End of Fourth quarter, supplementary of pension of UGX.193,730,789 was allocated to the district but cash limit was not reflected on IFMS and on the programme Budgeting System, Wage, \nthis caused the huge unspent balance. However, the wage Pension and \nbalance was due to late release of wage supplementary which transformation 101,114,719 gratuity was in excess. The non \n11 Sustainable \nurbanisation \nAdministration \nwage balance was for Pension and gratuity for retired officers who had not been verified and approved during the financial and housing 1,305,279 Block-DDEG year \n12 \nTourism \ndevelopment \n331 \nTotal \n2,172,588,734", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}, [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}], [{"headings_0": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 4 (a): Out- uts without a ropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (a): Out- uts without a ropriate indicators and targets", "page": 42, "level": 2}}, {"headings_1": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Focus/T Budge Activities hematic t \narea Output", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (a): Out- uts without a ropriate indicators and targets", "page": 42, "level": 2}}, {"headings_1": {"content": "Integrated Transport Infrastructure 676,316,304 647,795,919 96%", "page": 40, "level": 3}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 4 (a): Out- uts without a ropriate indicators and targets", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "other", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 4 (a): Out- uts without a ropriate indicators and targets", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "capital", "metadata": {"headings": [{"headings_0": {"content": "capital", "page": 42, "level": 1}}, {"headings_1": {"content": "and", "page": 42, "level": 2}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "projects \nKey performance indicator(s) Planne Arethere Is the Conclusion Conclusio Amoun", "metadata": {"headings": [{"headings_0": {"content": "capital", "page": 42, "level": 1}}, {"headings_1": {"content": "and", "page": 42, "level": 2}}, [{"headings_0": {"content": "capital", "page": 42, "level": 1}}, {"headings_1": {"content": "and", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Measure)", "metadata": {"headings": [{"headings_0": {"content": "(Measure)", "page": 42, "level": 1}}, {"headings_1": {"content": "capital", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "d clear perform at Activity n at t Spent", "metadata": {"headings": [{"headings_0": {"content": "d clear perform at Activity n at t Spent", "page": 42, "level": 3}}, {"headings_1": {"content": "(Measure)", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Target targets ance Level Output UGX", "metadata": {"headings": [{"headings_0": {"content": "Target targets ance Level Output UGX", "page": 42, "level": 1}}, {"headings_1": {"content": "d clear perform at Activity n at t Spent", "page": 42, "level": 3}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Note: KPIs could be numbers for the and indicato (Fully level (\u2018000\u2019) or percentage e.g number \nFinanc performa r used Quantified/ (Fully", "metadata": {"headings": [{"headings_0": {"content": "Target targets ance Level Output UGX", "page": 42, "level": 1}}, {"headings_1": {"content": "d clear perform at Activity n at t Spent", "page": 42, "level": 3}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "completed or percentage ial nce by Not fully Quantifie", "metadata": {"headings": [{"headings_0": {"content": "completed or percentage ial nce by Not fully Quantifie", "page": 42, "level": 1}}, {"headings_1": {"content": "Target targets ance Level Output UGX", "page": 42, "level": 1}}], "page": 42, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "completed \nyear indicators Manage Quantified) d/Not /progra to ment 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quantified 231,060", "metadata": {"headings": [{"headings_0": {"content": "\u201a936", "page": 43, "level": 1}}, {"headings_1": {"content": "224003 Agricultural Supplies", "page": 43, "level": 1}}, [{"headings_0": {"content": "\u201a936", "page": 43, "level": 1}}, {"headings_1": {"content": "224003 Agricultural Supplies", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201a095", "metadata": {"headings": [{"headings_0": {"content": "\u201a095", "page": 43, "level": 1}}, {"headings_1": {"content": "\u201a936", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "BER", "metadata": {"headings": [{"headings_0": {"content": "\u201a095", "page": 43, "level": 1}}, {"headings_1": {"content": "\u201a936", "page": 43, "level": 1}}], "page": 43, "document_name": "Kassanda 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"page": 44, "level": 3}}, {"headings_1": {"content": "and Services", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Fleet", "metadata": {"headings": [{"headings_0": {"content": "Fleet", "page": 44, "level": 2}}, {"headings_1": {"content": "ent and", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Manage", "metadata": {"headings": [{"headings_0": {"content": "Manage", "page": 44, "level": 3}}, {"headings_1": {"content": "Fleet", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ment", "metadata": {"headings": [{"headings_0": {"content": "Manage", "page": 44, "level": 3}}, {"headings_1": {"content": "Fleet", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Service", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 44, "level": 2}}, {"headings_1": {"content": "Manage", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "S \n260002 227001 Travel inland", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 44, "level": 2}}, {"headings_1": {"content": "Manage", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- 228001 Maintenance \u2014 \u201aUrban Buildings and Structures", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 44, "level": 2}}, {"headings_1": {"content": "Manage", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "and 228002 Maintenance", "metadata": {"headings": [{"headings_0": {"content": "and 228002 Maintenance", "page": 44, "level": 2}}, {"headings_1": {"content": "Service", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\u2014 Commu Transport Equipment", "metadata": {"headings": [{"headings_0": {"content": "and 228002 Maintenance", "page": 44, "level": 2}}, {"headings_1": {"content": "Service", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "nity", "metadata": {"headings": [{"headings_0": {"content": "nity", "page": 44, "level": 3}}, {"headings_1": {"content": "and 228002 Maintenance", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "263402 Transfer to Other Access Government Unit", "metadata": {"headings": [{"headings_0": {"content": "nity", "page": 44, "level": 3}}, {"headings_1": {"content": "and 228002 Maintenance", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Road", "metadata": {"headings": [{"headings_0": {"content": "Road", "page": 44, "level": 2}}, {"headings_1": {"content": "nity", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Mainten", "metadata": {"headings": [{"headings_0": {"content": "Mainten", "page": 44, "level": 3}}, {"headings_1": {"content": "Road", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ance \n000017 221011 Printing, Stationery, = Photocopying and Binding Infrastr 223005 Electricity \nucture 223006 Water \nDevelo 227001 Travel inland", "metadata": {"headings": [{"headings_0": {"content": "Mainten", "page": 44, "level": 3}}, {"headings_1": {"content": "Road", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "pment and", "metadata": {"headings": [{"headings_0": {"content": "pment and", "page": 44, "level": 3}}, {"headings_1": {"content": "Mainten", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Manage", "metadata": {"headings": [{"headings_0": {"content": "Manage", "page": 44, "level": 3}}, {"headings_1": {"content": "pment and", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ment", "metadata": {"headings": [{"headings_0": {"content": "Manage", "page": 44, "level": 3}}, {"headings_1": {"content": "pment and", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 44, "level": 2}}, {"headings_1": {"content": "Manage", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Routine mechanized maintenance on roads (70.4km)", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 44, "level": 2}}, {"headings_1": {"content": "Manage", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 4 (b): Out-puts without appropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (b): Out-puts without appropriate indicators and targets", "page": 44, "level": 2}}, {"headings_1": {"content": "Total", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "quantified quantified 531,694", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 (b): Out-puts without appropriate indicators and targets", "page": 44, "level": 2}}, {"headings_1": {"content": "Total", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u201a923", "metadata": {"headings": [{"headings_0": {"content": "\u201a923", "page": 44, "level": 1}}, {"headings_1": {"content": "Appendix 4 (b): Out-puts without appropriate indicators and targets", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5,755,5 64,474", "metadata": {"headings": [{"headings_0": {"content": "5,755,5 64,474", "page": 44, "level": 3}}, {"headings_1": {"content": "\u201a923", "page": 44, "level": 1}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "No. Programme Budget Budget Output Out-put Activities Audit Audit Management", "metadata": {"headings": [{"headings_0": {"content": "No. Programme Budget Budget Output Out-put Activities Audit Audit Management", "page": 44, "level": 2}}, {"headings_1": {"content": "5,755,5 64,474", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Output budget \ncomment on comment on Response Code (UGX) indicators targets \n1 Agro-", "metadata": {"headings": [{"headings_0": {"content": "No. Programme Budget Budget Output Out-put Activities Audit Audit Management", "page": 44, "level": 2}}, {"headings_1": {"content": "5,755,5 64,474", "page": 44, "level": 3}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "000006 Planning and 92,052,105 Operation of No measure of Not indicated Budget Outputs in", "metadata": {"headings": [{"headings_0": {"content": "000006 Planning and 92,052,105 Operation of No measure of Not indicated Budget Outputs in", "page": 44, "level": 2}}, {"headings_1": {"content": "No. Programme Budget Budget Output Out-put Activities Audit Audit Management", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Industrialization Budgeting PDC activities training of the upgraded", "metadata": {"headings": [{"headings_0": {"content": "Industrialization Budgeting PDC activities training of the upgraded", "page": 44, "level": 2}}, {"headings_1": {"content": "000006 Planning and 92,052,105 Operation of No measure of Not indicated Budget Outputs in", "page": 44, "level": 2}}], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "41 \nservices health workers Programme", "metadata": {"headings": [{"headings_0": {"content": "Industrialization Budgeting PDC activities training of the upgraded", "page": 44, "level": 2}}, {"headings_1": {"content": "000006 Planning and 92,052,105 Operation of No measure of Not indicated Budget Outputs in", "page": 44, "level": 2}}, [{"headings_0": {"content": "Industrialization Budgeting PDC activities training of the upgraded", "page": 44, "level": 2}}, {"headings_1": {"content": "000006 Planning and 92,052,105 Operation of No measure of Not indicated Budget Outputs in", "page": 44, "level": 2}}]], "page": 44, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 45, "level": 5}}, {"headings_1": {"content": "Industrialization Budgeting PDC activities training of the upgraded", "page": 44, "level": 2}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 45, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "(PBS) did not have", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 45, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "clear", "metadata": {"headings": [{"headings_0": {"content": "clear", "page": 45, "level": 3}}, {"headings_1": {"content": "System", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 45, "level": 5}}, {"headings_1": {"content": "clear", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 45, "level": 5}}, {"headings_1": {"content": "Program", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Plans (PIAPs) and", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 45, "level": 5}}, {"headings_1": {"content": "Program", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "relevant", "metadata": {"headings": [{"headings_0": {"content": "relevant", "page": 45, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "indicators", "metadata": {"headings": [{"headings_0": {"content": "indicators", "page": 45, "level": 3}}, {"headings_1": {"content": "relevant", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and yet the", "metadata": {"headings": [{"headings_0": {"content": "and yet the", "page": 45, "level": 3}}, {"headings_1": {"content": "indicators", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 45, "level": 5}}, {"headings_1": {"content": "and yet the", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "indicators", "metadata": {"headings": [{"headings_0": {"content": "indicators", "page": 45, "level": 3}}, {"headings_1": {"content": "performance", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "are entered in respective", "metadata": {"headings": [{"headings_0": {"content": "indicators", "page": 45, "level": 3}}, {"headings_1": {"content": "performance", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget Output PIAPs", "metadata": {"headings": [{"headings_0": {"content": "Budget Output PIAPs", "page": 45, "level": 5}}, {"headings_1": {"content": "indicators", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "window.", "metadata": {"headings": [{"headings_0": {"content": "window.", "page": 45, "level": 3}}, {"headings_1": {"content": "Budget Output PIAPs", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 5: Implementation of planned outputs Appendix 5 (a): Fully implemented out-puts \nNo. Program Sub-program PIAP-out \n1 Human Capital 01-Education,Sports Not disclosed", "metadata": {"headings": [{"headings_0": {"content": "window.", "page": 45, "level": 3}}, {"headings_1": {"content": "Budget Output PIAPs", "page": 45, "level": 5}}, [{"headings_0": {"content": "window.", "page": 45, "level": 3}}, {"headings_1": {"content": "Budget Output PIAPs", "page": 45, "level": 5}}], [{"headings_0": {"content": "window.", "page": 45, "level": 3}}, {"headings_1": {"content": "Budget Output PIAPs", "page": 45, "level": 5}}]], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 45, "level": 1}}, {"headings_1": {"content": "window.", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total Out- Total No Number of fully Out-put put activities implemented expenditure in the activities", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 45, "level": 1}}, {"headings_1": {"content": "window.", "page": 45, "level": 3}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "out-put", "metadata": {"headings": [{"headings_0": {"content": "out-put", "page": 45, "level": 1}}, {"headings_1": {"content": "Budget", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 45, "level": 5}}, {"headings_1": {"content": "out-put", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "320157-Primary Education 1,958,748,00 16 16 Management and skills Services 0 \n2 Natural 03-Water Resources 06010120-Water resources data 000006-Planning and Budgeting 730,263,000 \n6 resources, Management \n(Quantity & Quality) collected and services \nenvironment,", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 45, "level": 5}}, {"headings_1": {"content": "out-put", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "assessed", "metadata": {"headings": [{"headings_0": {"content": "assessed", "page": 45, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "climate change, land and water", "metadata": {"headings": [{"headings_0": {"content": "assessed", "page": 45, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 45, "level": 5}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3 Agro- 02-Agricultural Not disclosed 010008-Capacity Strengthening 231,060,000 3 3", "metadata": {"headings": [{"headings_0": {"content": "3 Agro- 02-Agricultural Not disclosed 010008-Capacity Strengthening 231,060,000 3 3", "page": 45, "level": 1}}, {"headings_1": {"content": "assessed", "page": 45, "level": 2}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "industrialization Production and", "metadata": {"headings": [{"headings_0": {"content": "3 Agro- 02-Agricultural Not disclosed 010008-Capacity Strengthening 231,060,000 3 3", "page": 45, "level": 1}}, {"headings_1": {"content": "assessed", "page": 45, "level": 2}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Productivity", "metadata": {"headings": [{"headings_0": {"content": "Productivity", "page": 45, "level": 1}}, {"headings_1": {"content": "3 Agro- 02-Agricultural Not disclosed 010008-Capacity Strengthening 231,060,000 3 3", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 Integrated 03-Transport 09040106-Community access & 260014-Road Equipment and 531,695,000 2", "metadata": {"headings": [{"headings_0": {"content": "4 Integrated 03-Transport 09040106-Community access & 260014-Road Equipment and 531,695,000 2", "page": 45, "level": 1}}, {"headings_1": {"content": "Productivity", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "4 Integrated 03-Transport 09040106-Community access & 260014-Road Equipment and 531,695,000 2", "page": 45, "level": 1}}, {"headings_1": {"content": "Productivity", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "transport", "metadata": {"headings": [{"headings_0": {"content": "transport", "page": 45, "level": 1}}, {"headings_1": {"content": "4 Integrated 03-Transport 09040106-Community access & 260014-Road Equipment and 531,695,000 2", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Infrastructure and feeder roads constructed & Fleet Management Services infrastructure Services Development maintained to facilitate market 260002-Distrit, Urban and and services 04-Transport Asset access \nCommunity Access Road Management 09020401-Capacity of existing Maintenance \ntransport infrastructure and services 000017-Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "transport", "page": 45, "level": 1}}, {"headings_1": {"content": "4 Integrated 03-Transport 09040106-Community access & 260014-Road Equipment and 531,695,000 2", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "increased", "metadata": {"headings": [{"headings_0": {"content": "increased", "page": 45, "level": 2}}, {"headings_1": {"content": "transport", "page": 45, "level": 1}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Development and Management", "metadata": {"headings": [{"headings_0": {"content": "Development and Management", "page": 45, "level": 1}}, {"headings_1": {"content": "increased", "page": 45, "level": 2}}], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "42 \nNo. Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "Development and Management", "page": 45, "level": 1}}, {"headings_1": {"content": "increased", "page": 45, "level": 2}}, [{"headings_0": {"content": "Development and Management", "page": 45, "level": 1}}, {"headings_1": {"content": "increased", "page": 45, "level": 2}}]], "page": 45, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 1}}, {"headings_1": {"content": "Development and Management", "page": 45, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total Out- Total No Number of fully Out-put put activities implemented expenditure in the activities", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 1}}, {"headings_1": {"content": "Development and Management", "page": 45, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "out-put", "metadata": {"headings": [{"headings_0": {"content": "out-put", "page": 46, "level": 1}}, {"headings_1": {"content": "Budget", "page": 46, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 46, "level": 1}}, {"headings_1": {"content": "out-put", "page": 46, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "metadata": {"headings": [{"headings_0": {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "page": 46, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 46, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2 Management skills", "metadata": {"headings": [{"headings_0": {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "page": 46, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 46, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Minimum standards met by schools and Services", "metadata": {"headings": [{"headings_0": {"content": "Minimum standards met by schools and Services", "page": 46, "level": 3}}, {"headings_1": {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "training institutions \n5,043,983,0 29 29 00", "metadata": {"headings": [{"headings_0": {"content": "Minimum standards met by schools and Services", "page": 46, "level": 3}}, {"headings_1": {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "page": 46, "level": 2}}, [{"headings_0": {"content": "Minimum standards met by schools and Services", "page": 46, "level": 3}}, {"headings_1": {"content": "5 Human Capital 01-Education,Sports and 1202030502-Basic Requirements and 320159-Secondary Education 1,592,217,000 2", "page": 46, "level": 2}}]], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 5 (b): Partially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (b): Partially Implemented out-puts", "page": 46, "level": 1}}, {"headings_1": {"content": "Minimum standards met by schools and Services", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "T \nNo. Program sub- PIAP-Outs program", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (b): Partially Implemented out-puts", "page": 46, "level": 1}}, {"headings_1": {"content": "Minimum standards met by schools and Services", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget Out-put", "metadata": {"headings": [{"headings_0": {"content": "Budget Out-put", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendix 5 (b): Partially Implemented out-puts", "page": 46, "level": 1}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of No of partially No of activities", "metadata": {"headings": [{"headings_0": {"content": "Total Out-put Total No Number of No of partially No of activities", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget Out-put", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "expenditure activities fully implemented that were not", "metadata": {"headings": [{"headings_0": {"content": "Total Out-put Total No Number of No of partially No of activities", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget Out-put", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX) in the implemented activities implemented", "metadata": {"headings": [{"headings_0": {"content": "(UGX) in the implemented activities implemented", "page": 46, "level": 3}}, {"headings_1": {"content": "Total Out-put Total No Number of No of partially No of activities", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "(UGX) in the implemented activities implemented", "page": 46, "level": 3}}, {"headings_1": {"content": "Total Out-put Total No Number of No of partially No of activities", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 46, "level": 4}}, {"headings_1": {"content": "(UGX) in the implemented activities implemented", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 Human 02-Population 1203010505-Health facilities 000006-Planning and 475,938,000 1. 0 1 0", "metadata": {"headings": [{"headings_0": {"content": "1 Human 02-Population 1203010505-Health facilities 000006-Planning and 475,938,000 1. 0 1 0", "page": 46, "level": 3}}, {"headings_1": {"content": "activities", "page": 46, "level": 4}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 46, "level": 2}}, {"headings_1": {"content": "1 Human 02-Population 1203010505-Health facilities 000006-Planning and 475,938,000 1. 0 1 0", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Health, Safety at all levels equipped with Budgeting services", "metadata": {"headings": [{"headings_0": {"content": "Health, Safety at all levels equipped with Budgeting services", "page": 46, "level": 2}}, {"headings_1": {"content": "Capital", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Management and appropriate and modern Management medical and diagnostic equipment", "metadata": {"headings": [{"headings_0": {"content": "Health, Safety at all levels equipped with Budgeting services", "page": 46, "level": 2}}, {"headings_1": {"content": "Capital", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1203011503-Population", "metadata": {"headings": [{"headings_0": {"content": "1203011503-Population", "page": 46, "level": 2}}, {"headings_1": {"content": "Health, Safety at all levels equipped with Budgeting services", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Policy actions mainstreamed in institutional strategic plans and budgets", "metadata": {"headings": [{"headings_0": {"content": "1203011503-Population", "page": 46, "level": 2}}, {"headings_1": {"content": "Health, Safety at all levels equipped with Budgeting services", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "320027-Medical and Health 235,643,000 3 2 1 0 Total", "metadata": {"headings": [{"headings_0": {"content": "320027-Medical and Health 235,643,000 3 2 1 0 Total", "page": 46, "level": 3}}, {"headings_1": {"content": "1203011503-Population", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 6: Utilization of the Wage Budget", "metadata": {"headings": [{"headings_0": {"content": "320027-Medical and Health 235,643,000 3 2 1 0 Total", "page": 46, "level": 3}}, {"headings_1": {"content": "1203011503-Population", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "SN Department Name Approved", "metadata": {"headings": [{"headings_0": {"content": "SN Department Name Approved", "page": 46, "level": 3}}, {"headings_1": {"content": "320027-Medical and Health 235,643,000 3 2 1 0 Total", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Supplies", "metadata": {"headings": [{"headings_0": {"content": "Supplies", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Department Name Approved", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "711,581,000 4 2 2 0", "metadata": {"headings": [{"headings_0": {"content": "Supplies", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Department Name Approved", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Supplementary Revised Budget Warrants (A) Payments (B) Unspent Balance Absorption (%o)", "metadata": {"headings": [{"headings_0": {"content": "Supplementary Revised Budget Warrants (A) Payments (B) Unspent Balance Absorption (%o)", "page": 46, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Budget (A-B) (B/A) 1 Administration", "metadata": {"headings": [{"headings_0": {"content": "Supplementary Revised Budget Warrants (A) Payments (B) Unspent Balance Absorption (%o)", "page": 46, "level": 2}}, {"headings_1": {"content": "Supplies", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1,132,157,087 116,500,170 1,248,657,257 1,248,657,256 1,196,123,879 52,533,377 96%", "metadata": {"headings": [{"headings_0": {"content": "1,132,157,087 116,500,170 1,248,657,257 1,248,657,256 1,196,123,879 52,533,377 96%", "page": 46, "level": 2}}, {"headings_1": {"content": "Supplementary Revised Budget Warrants (A) Payments (B) Unspent Balance Absorption (%o)", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2 Finance 103,607,000 = 103,607,000 103,607,000 103,560,021 46,979 100%", "metadata": {"headings": [{"headings_0": {"content": "2 Finance 103,607,000 = 103,607,000 103,607,000 103,560,021 46,979 100%", "page": 46, "level": 2}}, {"headings_1": {"content": "1,132,157,087 116,500,170 1,248,657,257 1,248,657,256 1,196,123,879 52,533,377 96%", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3 Statutory Bodies 203,040,000 : 203,040,000 203,040,000 202,700,535 339,465 100%", "metadata": {"headings": [{"headings_0": {"content": "3 Statutory Bodies 203,040,000 : 203,040,000 203,040,000 202,700,535 339,465 100%", "page": 46, "level": 2}}, {"headings_1": {"content": "2 Finance 103,607,000 = 103,607,000 103,607,000 103,560,021 46,979 100%", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "4 Production \n1,038,448,282 198,451,718 1,236,900,000 1,236,900,000 1,170,715,011 66,184,989 95%", "metadata": {"headings": [{"headings_0": {"content": "3 Statutory Bodies 203,040,000 : 203,040,000 203,040,000 202,700,535 339,465 100%", "page": 46, "level": 2}}, {"headings_1": {"content": "2 Finance 103,607,000 = 103,607,000 103,607,000 103,560,021 46,979 100%", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "5 Health", "metadata": {"headings": [{"headings_0": {"content": "5 Health", "page": 46, "level": 3}}, {"headings_1": {"content": "3 Statutory Bodies 203,040,000 : 203,040,000 203,040,000 202,700,535 339,465 100%", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3,445,194,318 1,468,485,714 4,913,680,032 4,913,680,032 4,236,404,788 677,275,244 86% 6 Education", "metadata": {"headings": [{"headings_0": {"content": "5 Health", "page": 46, "level": 3}}, {"headings_1": {"content": "3 Statutory Bodies 203,040,000 : 203,040,000 203,040,000 202,700,535 339,465 100%", "page": 46, "level": 2}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "8,889,037,729 2,905,904,150 11,794,941,879 11,794,941,879 11,087,989,339 706,952,540 94%", "metadata": {"headings": [{"headings_0": {"content": "8,889,037,729 2,905,904,150 11,794,941,879 11,794,941,879 11,087,989,339 706,952,540 94%", "page": 46, "level": 2}}, {"headings_1": {"content": "5 Health", "page": 46, "level": 3}}], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "43 \nRoads", "metadata": {"headings": [{"headings_0": {"content": "8,889,037,729 2,905,904,150 11,794,941,879 11,794,941,879 11,087,989,339 706,952,540 94%", "page": 46, "level": 2}}, {"headings_1": {"content": "5 Health", "page": 46, "level": 3}}, [{"headings_0": {"content": "8,889,037,729 2,905,904,150 11,794,941,879 11,794,941,879 11,087,989,339 706,952,540 94%", "page": 46, "level": 2}}, {"headings_1": {"content": "5 Health", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "93,600,000 | 22,500,000 116,100,000 116,100,000 115,722,722 377,278 100%", "metadata": {"headings": [{"headings_0": {"content": "93,600,000 | 22,500,000 116,100,000 116,100,000 115,722,722 377,278 100%", "page": 47, "level": 2}}, {"headings_1": {"content": "8,889,037,729 2,905,904,150 11,794,941,879 11,794,941,879 11,087,989,339 706,952,540 94%", "page": 46, "level": 2}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "8 Water", "metadata": {"headings": [{"headings_0": {"content": "8 Water", "page": 47, "level": 3}}, {"headings_1": {"content": "93,600,000 | 22,500,000 116,100,000 116,100,000 115,722,722 377,278 100%", "page": 47, "level": 2}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "49,600,000 - 49,600,000 49,600,000 49,133,328 466,672 99%", "metadata": {"headings": [{"headings_0": {"content": "8 Water", "page": 47, "level": 3}}, {"headings_1": {"content": "93,600,000 | 22,500,000 116,100,000 116,100,000 115,722,722 377,278 100%", "page": 47, "level": 2}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9 Natural Resources 210,165,984 20,066,384 230,232,368 230,232,368 229,503,641 728,727 100%", "metadata": {"headings": [{"headings_0": {"content": "9 Natural Resources 210,165,984 20,066,384 230,232,368 230,232,368 229,503,641 728,727 100%", "page": 47, "level": 2}}, {"headings_1": {"content": "8 Water", "page": 47, "level": 3}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "metadata": {"headings": [{"headings_0": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}, {"headings_1": {"content": "9 Natural Resources 210,165,984 20,066,384 230,232,368 230,232,368 229,503,641 728,727 100%", "page": 47, "level": 2}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "11 Planning \n29,991,876 - 29,991,876 29,991,876 25,941,264 4,050,612 86%", "metadata": {"headings": [{"headings_0": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}, {"headings_1": {"content": "9 Natural Resources 210,165,984 20,066,384 230,232,368 230,232,368 229,503,641 728,727 100%", "page": 47, "level": 2}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "metadata": {"headings": [{"headings_0": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}, {"headings_1": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Total \n15,437,609,740 4,731,908,136 20,169,517,876 20,169,517,875 18,637,226,196 1,532,291,679 92% \n44 \nAppendix 7: Fairness in the distribution of projects - \nS Sub County \nDistric Sub- Rankin Variance Amount % age of \nN \nt county \\|g / Need allocated to amount averag Water based (the the Sub allocated to the e rate covera on higher County Sub County out ge rate need the \nof the total (Rank variance district grant starts amount, (get monetary from 1 the \nvalue of \nwith higher project(s) most the implemented at needy) need) \nthe sub-county as a percentage of the total", "metadata": {"headings": [{"headings_0": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}, {"headings_1": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}, [{"headings_0": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}, {"headings_1": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}], [{"headings_0": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}, {"headings_1": {"content": "10 Community Based Services 198,000,000 - 198,000,000 198,000,000 174,773,429 23,226,571 88%", "page": 47, "level": 3}}]], "page": 47, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "grant)", "metadata": {"headings": [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}], "page": 48, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "i Manyogaseka SC 55.9% 27.0% 1 28.9% 31,677,100 4% 2 Kiganda SC 55.9% 32.5% 2 \\| 23.4% 73,410,397 10% 3 Kalwana SC 55.9% 51.8% 3 4.1% 114,307,030 16% 4 Kassanda SC 55.9% 53.1% 4 2.8% 12,958,608 2% 5 Kitumbi SC 55.9% 54.8% 5 1.1% 345,842,315 48% 6 Myanzi SC 55.9% 58.8% 6 -2.9% 1,846,000 0% 7 Nalutuntu SC 55.9% 62.6% 7 -6.7% 40,993,080 6% 8 Bukuya SC 55.9% 64.0% 8 -8.1% 104,032,780 14% 9 Kassanda TC 55.9% 72.2% 9 -16.3% \n0% - \n10 Makokoto SC 55.9%: 82.0% 10 -26.1% \n0% - \nTotal water 725,067,310 100% development grant", "metadata": {"headings": [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}], "page": 48, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 8: Special Consideration of Seed Schools and Health Centres \nSN UGIFT Project \nWater source Community (name) and Audit Conclusion place and \naccessibility to water s \nstatus \nstatus \n1 Construction of Makokoto Seed Not available Makokoto \nSite still under \nss construction and no water provided yet \n2 Completion of Manyogaseka Not available Manyogaseka \nNo water provided Seed SS for community access \n3 Completion of Kijuna HC III At the health Kijuna \nWater provided for facility and \ncommunity access functional \nat the HC \n4 Upgrade of Namabaale At the health Namabaale \nWater provided for HC II to III facility and \ncommunity access functional \nat the HC \n5 Construction of a 4-unit staff At the health Kyasansuwa \nWater for \n9 1 Borehole Kitongo Kitongo \\| Mirembe Kawesa Functional 10 Borehole Kitongo Kitongo Busengejjo Functional 11 Borehole Kamuli Kamuli Kwatampola Functional 12 Borehole Kitongo Kitongo Kagavu Functional 13 Borehole Kitongo Kitongo Kagavu Functional 14 Borehole Mundadde Mundadde Lubali Functional \n15 Borehole Mundadde Mundadde Kireeba Functional 16 Borehole \\| Mundadde Mundadde Kyengera Functional 17 Borehole Kasaana Kasaana Kassana-B Functional \n[19 18 Borehole Kasaana Kasaana Lukoma Functional Borehole Kasaana Kasaana Kasaana A \\| Functional 20 Borehole Kampiri Kampiri Kampiri Functional 21 Borehole Kampiri Kampiri Kabuma Functional 22 Borehole Kampiri Kampiri Lukila Functional 23 Borehole Kampiri Kampiri Bulyamagunju Functional 24 Borehole Kampiri Kampiri Bulungi Functional 25 Borehole Myanzi Myanzi Lukila Functional 26 Borehole Myanzi Myanzi Kabubbu Functional 27 Borehole Myanzi Myanzi Myanzi Non-functional \n28 Borehole Myanzi Myanzi Kiswera Functional 29 Borehole Myanzi Myanzi Kalama-B Functional 30 Borehole Kampiri Kampiri Kitandwe Functional 31 Borehole Myanzi Myanzi Lubumba Functional 32\\_\\_\\| Borehole Kijjuna Kijjuna Lugongwe Functional \u2014\\| 33 Borehole Kijjuna Kijjuna Katikandegeya (B) Functional \n34\\_\\_\\| Borehole Kijjuna Kijjuna Lugongwe Functional", "metadata": {"headings": [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}, [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}], [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}], [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}], [{"headings_0": {"content": "grant)", "page": 48, "level": 2}}, {"headings_1": {"content": "12 Internal Audit 23,280,000 - 23,280,000 23,280,000 23,173,068 106,932 100% 13 Trade and Industry 21,487,464 | - 21,487,464 21,487,464 21,485,171 2,293 100%", "page": 47, "level": 3}}]], "page": 48, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "metadata": {"headings": [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}], "page": 49, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "36 Borehole Myanzi Myanzi Kiswera Functional 37 Borehole Gambwa Gambwa Gambwa Functional \n38 Borehole Kyanamugera Kyanamugera Kyanamugera LC1 Functional 39 Borehole Kyanamugera Kyanamugera Kibonwa Non-functional \n40 Borehole Kyanamugera Kyanamugera Kakungube Functional 41 Borehole Nalutuntu Nalutuntu \\| Kyakasengula 1 Functional 42 Borehole Nalutuntu Nalutuntu Kyakasengula 2 Functional 43\\_\\_\\| Borehole Mundadde Mundadde Lwenjiri Functional 44 Borehole Mundadde Mundadde \\| Lwenjiri Functional 45 Borehole Mundadde Mundadde Nakigalala Functional 46 Borehole Mbirizi Mbirizi Kyengeza Functional 47 Borehole Mbirizi Mbirizi Kyawattuba Functional 48 Borehole Kyabakadde Kyabakadde + piabatedde Functional 49 Borehole Kyabakadde Kyabakadde Bwanja Functional 50\\_\\_\\| Borehole Makokoto Makokoto Kanoga Functional 51\\_\\_\\| Borehole Bulyambidde Bulyambidde Nakabiso Non-functional 52\\_\\_\\| Borehole Bbira Bbira Bbira 1 Functional \n53 Borehole Bbira Bbira Bbira 2 Functional \n130 129 128 127 126 125 124 123 122 121 120 119 118 117 116 115 114 113 112 111 110 109 108 107 106 105 104 103 102 101 100 99 98 97 96 95 94 93 92 91 90 89 88 87 86 85 84 83 82 81 80 79 78 77 76 23 74\\_\\_\\| 73 72 71\\_\\_\\| 70\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}, [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}], [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}], [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}], [{"headings_0": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}, {"headings_1": {"content": "grant)", "page": 48, "level": 2}}]], "page": 49, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "metadata": {"headings": [{"headings_0": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 50, "level": 1}}, {"headings_1": {"content": "35 Borehole | Kijjuna Kijjuna Lugingi A Functional", "page": 49, "level": 8}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "metadata": {"headings": [{"headings_0": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}, {"headings_1": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "metadata": {"headings": [{"headings_0": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "47", "metadata": {"headings": [{"headings_0": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene 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Lwenzo/Kitoongo Kalwana Kasambya Kikube Kitoolo Kalwanga Lwangiri Kyabalanzi Lwabaza Kabulubuutu Kyanamunungu Kabulubuutu Kitokolo Kiryanongo Kasamba Bukonyogo Mweya Kassanda Kaatema Kiganda Kamusu Busoolo Kimbejja Kawungera Luwunga Nakasozi Kaka Kabayo Kimbejja Kyakayanja Kalagala Kiwogo Kamusenene Musozi Kasambya Katosi Kisoloza Lwenyange Lwenyange Kinoni Katungulu Kawagalo Kibisi Kalaata Kasenyi Kyayi Namuganga Namuganga Namuganga", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kigalama Maggwa Kitumbi Kijjuna Kitumbi Busweka Kiryannongo Kyanamugera Namilyango Kamuli Lwabaza Kitoongo Kassazi Kassazi Mayirikiti Lwabazza Bweyongedde Kassazi Kyabalanzi Lwabaza Kassazi Kassazi Kassazi Kizibawo Kizibawo Kasamba Kabosi Kasamba Bukuya Ncwamazzi Kawungera Kayunga Kabuyimba Kabuyimba Kawungera Kayunga Lubona Kawungera Kawungera Kigalama Nsozinga Nsozinga Kalamba Kamusenene Musozi Kasambya Kasambya Kasambya Kinoni Kinoni Kinoni Bukuya Kizibawo Bukuya Kalaata Kyayi Kyayi Nalutuntu Nalutuntu Nalutuntu", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "LC1 LC1 LC1", "metadata": {"headings": [{"headings_0": {"content": "LC1 LC1 LC1", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kalagi Maggwa Lugingi Kireba Katigandegeya Busweka Buswaagu Kibonwa Kasenene Kasambya Kacwi Lwenzo/Kitoongo Kalwana Kasambya Kikube Kitoolo Kalwanga Lwangiri Kyabalanzi Lwabaza Kabulubuutu Kyanamunungu Kabulubuutu Kitokolo Kiryanongo Kasamba Bukonyogo Mweya Kassanda Kaatema Kiganda Kamusu Busoolo Kimbejja Kawungera Luwunga Nakasozi Kaka Kabayo Kimbejja Kyakayanja Kalagala Kiwogo Kamusenene Musozi Kasambya Katosi Kisoloza Lwenyange Lwenyange Kinoni Katungulu Kawagalo Kibisi Kalaata Kasenyi Kyayi Namuganga Namuganga Namuganga", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "B \nB", "metadata": {"headings": [{"headings_0": {"content": "LC1 LC1 LC1", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kalagi Maggwa Lugingi Kireba Katigandegeya Busweka Buswaagu Kibonwa Kasenene Kasambya Kacwi Lwenzo/Kitoongo Kalwana Kasambya Kikube Kitoolo Kalwanga Lwangiri Kyabalanzi Lwabaza Kabulubuutu Kyanamunungu Kabulubuutu Kitokolo Kiryanongo Kasamba Bukonyogo Mweya Kassanda Kaatema Kiganda Kamusu Busoolo Kimbejja Kawungera Luwunga Nakasozi Kaka Kabayo Kimbejja Kyakayanja Kalagala Kiwogo Kamusenene Musozi Kasambya Katosi Kisoloza Lwenyange Lwenyange Kinoni Katungulu Kawagalo Kibisi Kalaata Kasenyi Kyayi Namuganga Namuganga Namuganga", "page": 50, "level": 1}}, [{"headings_0": {"content": "LC1 LC1 LC1", "page": 50, "level": 1}}, {"headings_1": {"content": "Kasamba Kalagi Maggwa Lugingi Kireba Katigandegeya Busweka Buswaagu Kibonwa Kasenene Kasambya Kacwi Lwenzo/Kitoongo Kalwana Kasambya Kikube Kitoolo Kalwanga Lwangiri Kyabalanzi Lwabaza Kabulubuutu Kyanamunungu Kabulubuutu Kitokolo Kiryanongo Kasamba Bukonyogo Mweya Kassanda Kaatema Kiganda Kamusu Busoolo Kimbejja Kawungera Luwunga Nakasozi Kaka Kabayo Kimbejja Kyakayanja Kalagala Kiwogo Kamusenene Musozi Kasambya Katosi Kisoloza Lwenyange Lwenyange Kinoni Katungulu Kawagalo Kibisi Kalaata Kasenyi Kyayi Namuganga Namuganga Namuganga", "page": 50, "level": 1}}]], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "road", "metadata": {"headings": [{"headings_0": {"content": "road", "page": 50, "level": 4}}, {"headings_1": {"content": "LC1 LC1 LC1", "page": 50, "level": 1}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "LC1", "metadata": {"headings": [{"headings_0": {"content": "LC1", "page": 50, "level": 5}}, {"headings_1": {"content": "road", "page": 50, "level": 4}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "metadata": {"headings": [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}, {"headings_1": {"content": "LC1", "page": 50, "level": 5}}], "page": 50, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "131 Borehole Kijjuna Kijjuna Kiduuzi Functional 132 Borehole Kabuyimba Kabuyimba Kigunda Functional 133 Borehole Ncwamazzi Ncwamazzi Kkuza Functional 134 Borehole Kiziika Kiziika Kyakisiki Functional 135 Borehole Kigalama Kigalama Kigalama Functional 136 Borehole Kijjuna Kijjuna Kiduuzi North Functional 137 Borehole Kassaazi Kassaazi Kassaazi B Functional 138 Borehole Kyanika Kyanika Kalama A Functional 139 Borehole Nalutuntu Nalutuntu Kabagala Functional 140 Borehole Kasaana Kasaana Musaba 2 Functional 141 Borehole Nsozinga Nsozinga Kitovu Functional 142 Borehole Kijjuna Kijjuna Nyonga Functional 143 Borehole Kijjuna Kijjuna Kiduuzi North Functional 144 Borehole Lugingi Lugingi Kyagugu Functional 145 Borehole Kijjuna Kijjuna Ddingo \\| Functional 146 Borehole Kyamulinga Kyamulinga Kitongo A Functional \n147 Borehole Kabuyimba Kabuyimba Kalyakonko Functional 148 Borehole Mbirizi Mbirizi Kawaala Functional 149 Borehole Mbirizi Mbirizi Kyawattuba B Functional 150 Borehole Binikira Binikira Jemba West Functional 151 Borehole Binikira Binikira Ziwomeredde Functional 152 Borehole Kamusenene Kamusenene Kamusenene B Functional \n153 Borehole Mbirizi Mbirizi Mbirizi Functional 154 Borehole Kizibawo Kizibawo \\| Kawagalo Functional - 155 Borehole Namakonkome Namakonkame Nakaseta Functional \n156 Borehole Bulyambidde Bulyambidde Kilulu Functional 157 Borehole Lwantale Lwantale Kakoowe Functional 158 Borehole Nakateete Nakateete Busaale Functional Ecu 159 Borehole Bweyongedde Bweyongedde ne Kabulamuliro Functional \nBorehole Bweyongedde Bweyongedde Functional 161 Borehole Kasambya Kasambya Kababuga Functional 162 Borehole Manyogaseka Manyogaseka Manyogaseka Functional Borehole Lusaba Lusaba Namatuba B Functional Borehole Namiringa Namiringa \\| Namiringa Functional 165 Borehole Kigalama Kigalama Kigalama Functional 166 Borehole Myanzi Myanzi Myanzi Functional Borehole Mirembe Kaweesa Mirembe Kaweesa Mirembe Kaweesa \nFunctional \nBorehole Nabugondo Nabugondo Kyababezi Functional \\| 169 Borehole Kasaana Kasaana Nabweyo Functional 170 Borehole Namabaale Namabaale Kasimu Non-functional 171 Borehole Nabugondo Nabugondo Kyelima Functional 172 Borehole Maggwa Maggwa Buswa Functional \\| 173 Borehole Mayirikiti Mayirikiti Mayirikiti Functional 174 Borehole Lwanjiri Lwanjiri Kiteredde Functional 175 Borehole Nakateete Nakateete Ttuba Functional \n2 1 \nn appendix", "metadata": {"headings": [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}, {"headings_1": {"content": "LC1", "page": 50, "level": 5}}, [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}, {"headings_1": {"content": "LC1", "page": 50, "level": 5}}], [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}, {"headings_1": {"content": "LC1", "page": 50, "level": 5}}], [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}, {"headings_1": {"content": "LC1", "page": 50, "level": 5}}]], "page": 51, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "243 242 241 240 239 238 237 236 235 234 233 232 231 230 229 228 227 226 225 224 223 222 221 220 219 218 217 216 215 214 213 212 211 210 209 208 207 206 205 204 203 202 201 200 199 198 197 196 195 194 193 192", "metadata": {"headings": [{"headings_0": {"content": "243 242 241 240 239 238 237 236 235 234 233 232 231 230 229 228 227 226 225 224 223 222 221 220 219 218 217 216 215 214 213 212 211 210 209 208 207 206 205 204 203 202 201 200 199 198 197 196 195 194 193 192", "page": 52, "level": 5}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Deep pump) Deep", "metadata": {"headings": [{"headings_0": {"content": "243 242 241 240 239 238 237 236 235 234 233 232 231 230 229 228 227 226 225 224 223 222 221 220 219 218 217 216 215 214 213 212 211 210 209 208 207 206 205 204 203 202 201 200 199 198 197 196 195 194 193 192", "page": 52, "level": 5}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Non-functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Functional Non-functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional Functional Functional", "page": 50, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 52, "level": 3}}, {"headings_1": {"content": "243 242 241 240 239 238 237 236 235 234 233 232 231 230 229 228 227 226 225 224 223 222 221 220 219 218 217 216 215 214 213 212 211 210 209 208 207 206 205 204 203 202 201 200 199 198 197 196 195 194 193 192", "page": 52, "level": 5}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "metadata": {"headings": [{"headings_0": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}, {"headings_1": {"content": "Water", "page": 52, "level": 3}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "boreholes boreholes Projects/ 9", "metadata": {"headings": [{"headings_0": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}, {"headings_1": {"content": "Water", "page": 52, "level": 3}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(b):", "metadata": {"headings": [{"headings_0": {"content": "(b):", "page": 52, "level": 2}}, {"headings_1": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "drilling drilling \nfacilities Newly \nLugingi Kiguude Bulinimula Gambwa Bweyongedde Nakateete Namilyango kyakatebe Kalaata Kyanika Mbirizi Kikandwa Kamwalo Lwangiri Bukuya Kitongo Nabugondo Kijjuna Kalaata Mbirizi Kamusenene Makokoto Gambwa Kigalama Kyakatebe Kitumbi Kasamba Kamuli Bucooco Kiguude Nalutuntu Nsozinga Kitumbi Kasaana Kyabalanzi Nakateete Kitumbi Bukompe Kamusenene Kizibawo Makonzi Kijuna Binikira Kassazi Bweyongede Kassaazi Nakateete Lwantale Kasamba Dalamba Lwangiri Kikandwa \n(motorized (hand constructed", "metadata": {"headings": [{"headings_0": {"content": "(b):", "page": 52, "level": 2}}, {"headings_1": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}, [{"headings_0": {"content": "(b):", "page": 52, "level": 2}}, {"headings_1": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}], [{"headings_0": {"content": "(b):", "page": 52, "level": 2}}, {"headings_1": {"content": "Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole Borehole", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Njagala", "metadata": {"headings": [{"headings_0": {"content": "Njagala", "page": 52, "level": 1}}, {"headings_1": {"content": "(b):", "page": 52, "level": 2}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "110,000,000 177,980,865", "metadata": {"headings": [{"headings_0": {"content": "110,000,000 177,980,865", "page": 52, "level": 5}}, {"headings_1": {"content": "Njagala", "page": 52, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Expenditure Actual water", "metadata": {"headings": [{"headings_0": {"content": "110,000,000 177,980,865", "page": 52, "level": 5}}, {"headings_1": {"content": "Njagala", "page": 52, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Lugingi Kiguude Bulinimula Gambwa Bweyongedde Nakateete Namilyango kyakatebe Kalaata Kyanika Mbirizi Kikandwa Kamwalo Lwangiri Bukuya Kitongo Nabugondo Kijjuna Kalaata Mbirizi Kamusenene Makokoto Gambwa Kigalama Kyakatebe Kitumbi Kasamba Kamuli Bucooco Kiguude Nalutuntu Nsozinga Kitumbi Kasaana Kyabalanzi Nakateete Kitumbi Bukompe Kamusenene Kizibawo Makonzi Kijuna Binikira Kassazi Bweyongede Kassaazi Nakateete Lwantale Kasamba Dalamba Lwangiri Kikandwa", "metadata": {"headings": [{"headings_0": {"content": "Lugingi Kiguude Bulinimula Gambwa Bweyongedde Nakateete Namilyango kyakatebe Kalaata Kyanika Mbirizi Kikandwa Kamwalo Lwangiri Bukuya Kitongo Nabugondo Kijjuna Kalaata Mbirizi Kamusenene Makokoto Gambwa Kigalama Kyakatebe Kitumbi Kasamba Kamuli Bucooco Kiguude Nalutuntu Nsozinga Kitumbi Kasaana Kyabalanzi Nakateete Kitumbi Bukompe Kamusenene Kizibawo Makonzi Kijuna Binikira Kassazi Bweyongede Kassaazi Nakateete Lwantale Kasamba Dalamba Lwangiri Kikandwa", "page": 52, "level": 1}}, {"headings_1": {"content": "110,000,000 177,980,865", "page": 52, "level": 5}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "49 facilities Njagala", "metadata": {"headings": [{"headings_0": {"content": "Lugingi Kiguude Bulinimula Gambwa Bweyongedde Nakateete Namilyango kyakatebe Kalaata Kyanika Mbirizi Kikandwa Kamwalo Lwangiri Bukuya Kitongo Nabugondo Kijjuna Kalaata Mbirizi Kamusenene Makokoto Gambwa Kigalama Kyakatebe Kitumbi Kasamba Kamuli Bucooco Kiguude Nalutuntu Nsozinga Kitumbi Kasaana Kyabalanzi Nakateete Kitumbi Bukompe Kamusenene Kizibawo Makonzi Kijuna Binikira Kassazi Bweyongede Kassaazi Nakateete Lwantale Kasamba Dalamba Lwangiri Kikandwa", "page": 52, "level": 1}}, {"headings_1": {"content": "110,000,000 177,980,865", "page": 52, "level": 5}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Sites r Numbe", "metadata": {"headings": [{"headings_0": {"content": "Sites r Numbe", "page": 52, "level": 6}}, {"headings_1": {"content": "Lugingi Kiguude Bulinimula Gambwa Bweyongedde Nakateete Namilyango kyakatebe Kalaata Kyanika Mbirizi Kikandwa Kamwalo Lwangiri Bukuya Kitongo Nabugondo Kijjuna Kalaata Mbirizi Kamusenene Makokoto Gambwa Kigalama Kyakatebe Kitumbi Kasamba Kamuli Bucooco Kiguude Nalutuntu Nsozinga Kitumbi Kasaana Kyabalanzi Nakateete Kitumbi Bukompe Kamusenene Kizibawo Makonzi Kijuna Binikira Kassazi Bweyongede Kassaazi Nakateete Lwantale Kasamba Dalamba Lwangiri Kikandwa", "page": 52, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 52, "level": 2}}, {"headings_1": {"content": "Sites r Numbe", "page": 52, "level": 6}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Lusansa Kyengeza Muhumuza Kisalalwe Bweyongedde Kyanamunungu Kijjwanganya Lwamasanga kyabikoola Namaswanta kyakiddu Lwenzo Kamwalo Lwangiri Mabindo Kakindu Moonlight Victory Kalaata Kyakiddu Kamusenene Makokoto Kyamuyinula Kanziira St. Kayinja Kijjwa Kamuli Lubanyi Kasambya Kiwumulo Kyakatula Kasunsuli Binakoota Nabugando Nakateete Omega Bukompe Bujaayu Kijjukira Kawaawa Lwebituuti Nabugondo Kasambya Bulagano Kyansole Nakateete Kasekere Kasamba Kibasi Lwangiri Kasensero 4 6", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 52, "level": 2}}, {"headings_1": {"content": "Sites r Numbe", "page": 52, "level": 6}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Charles", "metadata": {"headings": [{"headings_0": {"content": "Charles", "page": 52, "level": 1}}, {"headings_1": {"content": "of", "page": 52, "level": 2}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "metadata": {"headings": [{"headings_0": {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "page": 52, "level": 3}}, {"headings_1": {"content": "Charles", "page": 52, "level": 1}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "sec Lugongwe p/s seed p/s Kyakatebe 2 3 \nal Function No Sch School \n0 3 Sites of", "metadata": {"headings": [{"headings_0": {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "page": 52, "level": 3}}, {"headings_1": {"content": "Charles", "page": 52, "level": 1}}, [{"headings_0": {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "page": 52, "level": 3}}, {"headings_1": {"content": "Charles", "page": 52, "level": 1}}], [{"headings_0": {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "page": 52, "level": 3}}, {"headings_1": {"content": "Charles", "page": 52, "level": 1}}]], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "p/s", "metadata": {"headings": [{"headings_0": {"content": "p/s", "page": 52, "level": 3}}, {"headings_1": {"content": "Visited Sites r Numbe Sda p/s p/s p/s p/s Moslem B p/s B of p/s p/s CU p/s B B B", "page": 52, "level": 3}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Non- Functional", "metadata": {"headings": [{"headings_0": {"content": "Non- Functional", "page": 52, "level": 3}}, {"headings_1": {"content": "p/s", "page": 52, "level": 3}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Conclusion Audit", "metadata": {"headings": [{"headings_0": {"content": "Conclusion Audit", "page": 52, "level": 5}}, {"headings_1": {"content": "Non- Functional", "page": 52, "level": 3}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "metadata": {"headings": [{"headings_0": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}, {"headings_1": {"content": "Conclusion Audit", "page": 52, "level": 5}}], "page": 52, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "pump)", "metadata": {"headings": [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], "page": 53, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "T- \\_ \\_\\_\\| functional Construction of piped water supply 258,379,310 1 1 0 Non- \n3 system functional \\| Total 546,360,175 \\| \\| \nAppendix 10: Non-deduction of WHT \nInvoic Paym Supplier Sup Description/Purpose EFT Distribution WHT not e ent plier Num Amount deducted Numbe Date No ber \nr \nHEA- 28/06/ BANA 1092 Being payment made 64251 13,243,810 794,629 51- 2023 ENTERPRIS 63 for Upgrade of 28 \nJUNE- ES LIMITED Kyasansuwa HCII to \n2023 \nHCIII \nHEA- 28/06/ BANA 1092 Being payment made 64251 73,576,723 4,414,603 51- 2023 ENTERPRIS 63 for Upgrade of 28 \nJUNE- ES LIMITED Kyasansuwa HCII to \n2023 \nHCIII \nHEA- 28/06/ BANA 1092 Being payment made 64251 30,671,985 1,840,319 63- 2023 ENTERPRIS 63 for Retention for \n28 JUNE- ES LIMITED upgrade of Kyasansuwa 2023 \nHCII to HCIII \n\\| Total 117,492,518 7,049,551 \nAppendix 11: UGIFT Project Implementation \n\\_\\_ \\| Summary findings \\_ \nNo. Programme Activity Expenditure Pictorial \nof Audit conclusion \ndetails (UGX) evidence (Time, Quality, Quantity, Cost and Functionality) \n\\|", "metadata": {"headings": [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}, [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}]], "page": 53, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Human Construction 2,111,617,804 Capital of Makokoto \nDevelopment seed school", "metadata": {"headings": [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], "page": 53, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "At the time of Partailly \n: \ninspection, works were implemented es \n\u00ab\\| about 60% \n\\| Quality of works were \\| okay and all works were being implemented as 2 \ne \nper BOQs \nThe school was not \\| functional as it is a \\| multi-year project \n\\| \n\\| \n\\| \nNo. Programme Activity Expenditure Pictorial Summary of findings Audit conclusion details (UGX) evidence (Time, Quality, \nQuantity, Cost and \nFunctionality)", "metadata": {"headings": [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}, [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}], [{"headings_0": {"content": "pump)", "page": 53, "level": 2}}, {"headings_1": {"content": "Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Functional Non-functional Functional Functional Non-functional Non-functional Functional Functional Functional Functional Functional Functional Functional", "page": 52, "level": 1}}]], "page": 53, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 54, "level": 3}}, {"headings_1": {"content": "pump)", "page": 53, "level": 2}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "| 2,268,103,285 |", "metadata": {"headings": [{"headings_0": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}, {"headings_1": {"content": "| Total", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "No. Programm Activity details Expenditure Pictorial evidence \nSummary of findings (Time, Quality, Audit conclusion e Amount (UGX) Quantity, Cost and Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Human Construction of 268,624,355 Capital Manyogaseka \nDevelopme Seed SS \nnt", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Human Construction of 175,769,250 \u201eCapital a new HC Ill in \n\u201cDevelopme Kijuna SC \nSent \nFi", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}, [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}]], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Human Upgrade of \n0 Capital Namabaale HC II", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \nThe school construction has been Fully", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}, [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}]], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- completed and put to use. \nimplemented", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\\| All structures were elevated as per : \\| \nBOQs \nThe HC has been completed save for Fully \nminor fittings like bulbs for power. \nimplemented \n; \nAll structures have been elevated as mad per BOQs \n: \nmn The project has not been commissioned thus is not in use \n\u201cFae Works are stalled and at the time of Partially inspection the contractor was not on implemented Developme to lll Mr m site \n== \nnt \nN \n\\| \nAn open ditch is maintained on site \nKi 1 \nthat risks lives \n", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}, [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}]], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Human Construction of 156,806,332 \nA The staff house is completed ad per Fully \nCapital a 4-unit staff \n800s and has been put to use. \nimplemented \u201a\\| \nDevelopme house and 2- \na er. 3 \nnt TA : \nstance lined VIP \nDIE 7] \nN F \u201cN \\| \nlatrine at \nKyansansuwa t AA \nHC Hl ' me \nTotal \n601,199,937", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 54, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Appendix 13: Inspection of micro irrigation project", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, {"headings_1": {"content": "| 2,268,103,285 |", "page": 54, "level": 3}}], "page": 55, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "In", "metadata": {"headings": [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], "page": 55, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Activity Name of Location Equipment Value of Pictorial evidence \nSummary Audit o details beneficia (Village, supplier and equipment \nof findings conclusio \\| \\| \n\\| ry Parish procurement (UGX) (Time, n \\| and sub- reference \nQuality, \\| county \nQuantity, \nSupply of \nSt. \\_ Katungulu Together As \nCost and \nFunctional \n\\| \\|\\_ ity) \nonl e This \nFully Three sets \nirrigation Theresa village One Limited- supplied \nsight implemen equipment SS Kas855/Wrks jointly at \nwas ted \nfor a Kkungu Bukuya /22- UGX.67,200, \ninside demonstra Town 23/00026 000 a tion site Council secon dary schoo \n\\| \ne It was obser ved \nto be functi onal \ne Acces s may either be hard for intere sted farme rs other wise disrup t schoo \n\\| \nopera tions \nSupply of Mr. Nsololo Together As Three sets \nFully irrigation Ahimbisib Village One Limited- supplied \nimplemen equipment we Peter Manyogas Kas855/Wrks jointly at \nted for a eka Parish /22- UGX.67,200, \ndemonstra Kamuli Su 23/00026 000 \ntion site County \nAppendix 14: Nen-payment of pension \nSN Employee No Supplier No Employee Name \nIPPS \npension 1 460453 \\#N/A Kasibante Fred \n2,668,380 2 1070246 \\#N/A Naggayi Sarah Estate Of The Late Bukenya \n2,194,740 Richard \n3 1074788 \\#N/A Nakirya Aidah Mary Musaasizi Estate Of The \n9,028,044 Late Kato Ronald Musaasizi \nTotal \n13,891,164 \nAppendix 15: Late disbursement of funds \nSN Date of No. of PDM SACCOs Amount paid on Remarks release paid on the date the date(UGX) \n1 07/10/2022 1 275,000,000 5 11/10/2022 81 2,025,000,000 3 19/04/2023 74 1,850,000,000 \nx 25/04/2023 18 450,000,000 \nDelayed release to 11 SACCOs for quarter 1 \nDelayed release to 81 SACCOs for quarter 1 \nDelayed release to 74 SACCOs for quarter 2 \nDelayed release to 18 SACCOs for quarter 2 \nDelayed release to 92 SACCOs 5 22/06/2023 92 \n3,850,000,000 for Quarter 3 and 62 SACCOs for quarter 4 \n6 29/06/2023 30 750,000,000 \nTotal", "metadata": {"headings": [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}, [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}], [{"headings_0": {"content": "In", "page": 55, "level": 2}}, {"headings_1": {"content": "Appendix 12: Inspection of UGIFT projects for 2021/22", "page": 54, "level": 3}}]], "page": 55, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9,200,000,000", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 56, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 16: Licensing of PDM SACCOs \nDelayed release to 30 SACCOs for quarter 4 \nSN. Vote Parish Name of Is the SACCO registered Remarks Name Name SACCO under Microfinance Institutions money lenders \nact 2016? (Yes/No) \n1 Kassanda Nakiduduma Nakiduduma- No \nSACCO not Kiganda TC licenced 2 Kassanda Jjemba Jjemba-Kassanda No \nSACCO not TC \nlicenced \n3 Kassanda Kawungera Kawungera- No \nSACCO not Kiganda TC licenced 4 Kassanda Kasambya Kasambya- No \nSACCO not Kamuli \nlicenced \nName of List of Are the \nHow How N Name Name SACCO flagsh flagship many of PDM many of many of ip projects enterprise enterpri the the proje consisten sare ses enterpri farming cts t with the implemen \nses are enterpri per priority ting \nfarming ses are SACC commodi flagship \nenterpri from the oO ties projects ses priority selected \ncommod by the \nity list LG?", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}, [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}]], "page": 56, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Kassan Nakidudu Nakidudu Not da ma ma- provid Kiganda ed TC\n2. Kassan Jjemba Jjemba- Not da Kassanda provid TC", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ed \ni \\|\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Kassan Kawunge Kawunger Not da ra a-Kiganda provid TC", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Kassan Kasamby Kasamby Not No da a a- Kamuli provid ed\n5. Kassan Kalamba Kalamba- Not No da Kiganda provid TC", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Kassan Lusaba Lusaba- Not No da Kamuli provid ed\n7. Kassan Kayunga Kayunga- Not No \nda Kiganda provid \nSC ed FE\n8. Kassan Kyamuso Kyamusot Not No 1 2 2 da ta a-Kiganda provid \nTe", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "9. Kassan Kyoga Kyoga- Not No 1 2 2 1 da Kamuli provid \ned \n10.\\| Kassan Kamusu Kamusu- Not No 1 2 2 1 da Kiganda provid \nTC", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "9,200,000,000", "page": 56, "level": 8}}, {"headings_1": {"content": "In", "page": 55, "level": 2}}], "page": 57, "document_name": "Kassanda District Local Government Report of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Katakwi District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Katakwi District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 2ebc549954a3353f0829ee60e268e0a40723505c..0000000000000000000000000000000000000000 --- a/reports/Chunks/Katakwi District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KATAKWI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30' JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nList of Acronyms", "metadata": {"headings": [[], [], [], []], "page": 1, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym | Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym | Meaning", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG_", "metadata": {"headings": [{"headings_0": {"content": "DLG_", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym | Meaning", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \\| \\| \nLocal Government : u District", "metadata": {"headings": [{"headings_0": {"content": "DLG_", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym | Meaning", "page": 4, "level": 3}}, [{"headings_0": {"content": "DLG_", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym | Meaning", "page": 4, "level": 3}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda.", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 4, "level": 4}}, {"headings_1": {"content": "DLG_", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i i", "metadata": {"headings": [{"headings_0": {"content": "Uganda.", "page": 4, "level": 4}}, {"headings_1": {"content": "DLG_", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Government of", "metadata": {"headings": [{"headings_0": {"content": "Government of", "page": 4, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 4}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "U \\| Capital of \nHuman Management System Information and Communication", "metadata": {"headings": [{"headings_0": {"content": "Government of", "page": 4, "level": 1}}, {"headings_1": {"content": "Uganda.", "page": 4, "level": 4}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Technology IH", "metadata": {"headings": [{"headings_0": {"content": "Technology IH", "page": 4, "level": 5}}, {"headings_1": {"content": "Government of", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ International Organization of Supreme Audit Institutions Integrated Personnel and Payroll system \nInternational Standards of Supreme Audit Institutions \nISSAIs \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Technology IH", "page": 4, "level": 5}}, {"headings_1": {"content": "Government of", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "Technology IH", "page": 4, "level": 5}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 LGFAR \n\\_\\| Local Government \nFinancial and Accounting Manual, Authority 2007 \nIH", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "Technology IH", "page": 4, "level": 5}}, [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "Technology IH", "page": 4, "level": 5}}], [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "Technology IH", "page": 4, "level": 5}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Lower Local Governments \nLocal Revenue \nMinistries, Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Education", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning \u201aand Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "Ministry of Education", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 1}}, [{"headings_0": {"content": "Ministry of Education", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 1}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoLG", "metadata": {"headings": [{"headings_0": {"content": "MoLG", "page": 4, "level": 1}}, {"headings_1": {"content": "Ministry of Education", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Local Government \\| \nNAA", "metadata": {"headings": [{"headings_0": {"content": "MoLG", "page": 4, "level": 1}}, {"headings_1": {"content": "Ministry of Education", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}, {"headings_1": {"content": "MoLG", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NTR Tax Revenue \n\\| Non \\_\\_ OAG \nOffice of the Auditor General \nPBS Program Budgeting System \nLM \\| \nPCA Payroll Consults Africa \n\\\\ \n. \n\\_\\_ \\| Management System", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}, {"headings_1": {"content": "MoLG", "page": 4, "level": 1}}, [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}, {"headings_1": {"content": "MoLG", "page": 4, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 4, "level": 3}}, {"headings_1": {"content": "MoLG", "page": 4, "level": 1}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Payroll Deduction", "metadata": {"headings": [{"headings_0": {"content": "Payroll Deduction", "page": 4, "level": 3}}, {"headings_1": {"content": "National Audit Act", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement & Disposal Unit Public Finance Management Act \nPublic Procurement & Disposal of Public Assets Permanent Secretary / Secretary to Treasury. Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Payroll Deduction", "page": 4, "level": 3}}, {"headings_1": {"content": "National Audit Act", "page": 4, "level": 3}}, [{"headings_0": {"content": "Payroll Deduction", "page": 4, "level": 3}}, {"headings_1": {"content": "National Audit Act", "page": 4, "level": 3}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Account |", "metadata": {"headings": [{"headings_0": {"content": "Account |", "page": 4, "level": 5}}, {"headings_1": {"content": "Payroll Deduction", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Account |", "page": 4, "level": 5}}, {"headings_1": {"content": "Payroll Deduction", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Treasury Sub Single", "metadata": {"headings": [{"headings_0": {"content": "Treasury Sub Single", "page": 4, "level": 1}}, {"headings_1": {"content": "Account |", "page": 4, "level": 5}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "Treasury Sub Single", "page": 4, "level": 1}}, {"headings_1": {"content": "Account |", "page": 4, "level": 5}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 4, "level": 3}}, {"headings_1": {"content": "Treasury Sub Single", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\_ \n\\| \nUganda Consolidated Fund \n\\_\\_\\_\\_\\| and \\| Lender\u2019: Association Uganda Consumer s \n\\| \\| Intergovernmental Fiscal", "metadata": {"headings": [{"headings_0": {"content": "Uganda Banker's Association", "page": 4, "level": 3}}, {"headings_1": {"content": "Treasury Sub Single", "page": 4, "level": 1}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Banker's Association", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transfers", "metadata": {"headings": [{"headings_0": {"content": "Transfers", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 4, "level": 4}}, {"headings_1": {"content": "Transfers", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "for. Results \\_ Hl 5 \\| \\_", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 4, "level": 4}}, {"headings_1": {"content": "Transfers", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Uganda Shilling Uganda Support to", "metadata": {"headings": [{"headings_0": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}, {"headings_1": {"content": "Program", "page": 4, "level": 4}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Municipal Te", "metadata": {"headings": [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "infrastructure Development \\_ \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KATAKWI 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 Katakwi 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 Katakwi 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": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}, [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}]], "page": 4, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \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 Katakwi 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/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.42,787,396,816 out of which UGX.41,260,405,300 was warranted as shown below; \nSN Details Budget Warrants % funding \\| UGX \nUGX \n1 Recurrent (Wage) 20,309,584,737 20,309 ,584,737 100 2 Recurrent (Non-wage) 11,197,876,076 10,483,523,230 94 \n3 Development 11,279,936,003 10,467,297,335 93 Total 42,787,396,816 41,260,405,302\\| 96 \nOut of the total warrants of UGX.41,260,405,300, I reviewed the utilisation of warrants worth UGX.29,741,564,747 (72%) as summarised in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}, [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}], [{"headings_0": {"content": "Municipal Te", "page": 4, "level": 4}}, {"headings_1": {"content": "Uganda Shilling Uganda Support to", "page": 4, "level": 3}}]], "page": 5, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= Details", "metadata": {"headings": [{"headings_0": {"content": "= Details", "page": 6, "level": 3}}, {"headings_1": {"content": "Municipal Te", "page": 4, "level": 4}}], "page": 6, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Actual expenditure Cumulative Actual Cumulative % (UGX) expenditure out of total warrants \n1 Wage expenditure \n20,309,584,737 20,309,584,737 49% 2 PDM expenditure audited \n4 Education grant - Formerly SFG \n291,816,220 20,601,400,957 50% 483,936,200 21,085,337,157 51% 5 Microscale Irrigation Projects \\| 325,895,761 21,411,232,918 52% Transitional development grant - Health \n236,139,130 21,647,372,048 52%", "metadata": {"headings": [{"headings_0": {"content": "= Details", "page": 6, "level": 3}}, {"headings_1": {"content": "Municipal Te", "page": 4, "level": 4}}, [{"headings_0": {"content": "= Details", "page": 6, "level": 3}}, {"headings_1": {"content": "Municipal Te", "page": 4, "level": 4}}]], "page": 6, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ie Adhoc", "metadata": {"headings": [{"headings_0": {"content": "ie Adhoc", "page": 6, "level": 2}}, {"headings_1": {"content": "= Details", "page": 6, "level": 3}}], "page": 6, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGIFT (Infrastructure) 3,784,633,196 25,432,005,244 62% Focus area-Water development grant 390,133,762 25,822,139,006 63% (Piped water, and Rural water and \nSanitation grant \n8 Budget outputs sampled 3,919,425,741 29,741,564,747 72% Total of the utilised warrants 29,741,564,747 \naudited \nOut of the total warrants of UGX.41,260,405,300 in the financial year 2022/2023, UGX.22,574,764,900 (55%) was spent on wage costs. I issued a separate detailed Special Audit report on salary payroll and a summary of the key findings reported in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of \nand activities under the \nNo Observation Recommendation Source Approved Actual Variance revenue points and oa budget Collections sensitize tax payers", "metadata": {"headings": [{"headings_0": {"content": "ie Adhoc", "page": 6, "level": 2}}, {"headings_1": {"content": "= Details", "page": 6, "level": 3}}, [{"headings_0": {"content": "ie Adhoc", "page": 6, "level": 2}}, {"headings_1": {"content": "= Details", "page": 6, "level": 3}}], [{"headings_0": {"content": "ie Adhoc", "page": 6, "level": 2}}, {"headings_1": {"content": "= Details", "page": 6, "level": 3}}], [{"headings_0": {"content": "ie Adhoc", "page": 6, "level": 2}}, {"headings_1": {"content": "= Details", "page": 6, "level": 3}}]], "page": 6, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "metadata": {"headings": [{"headings_0": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}, {"headings_1": {"content": "ie Adhoc", "page": 6, "level": 2}}], "page": 7, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}, {"headings_1": {"content": "ie Adhoc", "page": 6, "level": 2}}], "page": 7, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- na Non-Tax Revenues 455,590,111 316,100,681 139,489,430 fulfilling their tax 731,625,355 460,997,181 270,628,174 obligations.", "metadata": {"headings": [{"headings_0": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}, {"headings_1": {"content": "ie Adhoc", "page": 6, "level": 2}}], "page": 7, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "being", "metadata": {"headings": [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], "page": 8, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programme Warrants Utilised % disbursed in order warrants utilisation for funds to be ro- Industrialization 1,863,123,382 1,755,430,479 94 \\| utilized as soon as Tourism Development 1,147,000 1,147,000 100 they are released. Natural Resources, 808,009,725 737,269,767 91 \nEnvironment \nPrivate Sector 57,814,504 45,580,358 \nDevelopment \nIntegrated Transport 1,265,602,988 1,216,922,899 \nInfrastructure \n7,500,000 \\_\\| 7,500,000 \nHuman Capital 27,386,009,291 25,332,039,979 \nDevelopment \nPublic Sector 7,295,301,306 6,550,414,230 \nTransformation \nObservation \nRecommendation Table Showing key activities affected by under-utili zation of \nwarrants \n[no Programme Warrants not Activities Reason for Utilized affected by the \n. \nthe under underutilizat \\| utilization ion of warrants \n1 Agro- \n107,692,903 Payment of Failure to Industrialization \nstaff salaries \nrecruit staff as planned \n2 Community \n97,029,584 Payment of Failure to mobilization & \nstaff salaries recruit staff as mind-set change planned 3 Development Plan 190,138,412 Payment of Failure to Implementation \nstaff salaries recruit staff as planned \n4 Governance & 71,618,987 Payment of Failure to Security \nstaff salaries \nrecruit staff as planned \nHuman Capital 2,053,969,312 Payment of -Delayed Development \nstaff salaries availability of warrants. Upgrade of \nAkoboi HCII to -Delayed HCIII \nprocurement process Construction resulting to of staff house delayed works for Upgraded for projects in Akoboi HCIII health. \nOperations -System based and \nerror. supervision of \nVaccination \nActivities \nUpgrade of Koritok HCII", "metadata": {"headings": [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}, [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}], [{"headings_0": {"content": "being", "page": 8, "level": 3}}, {"headings_1": {"content": "| | Tax Revenues | 276,035,244 144,896,500 131,138,744 on the benefits of", "page": 7, "level": 3}}]], "page": 8, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to HCIII", "metadata": {"headings": [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], "page": 9, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of \nSeed schools \nNatural Resources, 70,739,958 Payment of -Failure to Environment, \nstaff salaries \nrecruit staff as Climate change, planned land & Water", "metadata": {"headings": [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}, [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}]], "page": 9, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- based error. \nPrivate Sector 12,234,145 Payment of Failure to Development staff salaries recruit staff as planned", "metadata": {"headings": [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], "page": 9, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No Observation Recommendation \ne Planned construction projects were not completed which affected service delivery. \ne Pension and Gratuity payments were not made. \nThe Accounting Officer explained that the under-utilization was mainly due to delayed disbursement of funds which led to funds being reverted to the consolidated fund before they were utilized. \n1.1.4 Lack of appropriate performance indicators and targets in the work", "metadata": {"headings": [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}, [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}], [{"headings_0": {"content": "to HCIII", "page": 9, "level": 3}}, {"headings_1": {"content": "being", "page": 8, "level": 3}}]], "page": 10, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plans", "metadata": {"headings": [{"headings_0": {"content": "plans", "page": 10, "level": 3}}, {"headings_1": {"content": "to HCIII", "page": 9, "level": 3}}], "page": 10, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 11, "level": 3}}, {"headings_1": {"content": "plans", "page": 10, "level": 3}}], "page": 11, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 11, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 11, "level": 3}}], "page": 11, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 11, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 11, "level": 3}}], "page": 11, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S\\| Ja\\|dwooul st ya\\|dwiosul s\u0131 Ss!", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 11, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 11, "level": 3}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yoloig- quaysixe \u0131nq paloig 1UaJSIXx3 \u0131nq psoloig quajsixa \u0131nq Ja|dwooul palod quaysixa 4nq Je|dwosul", "metadata": {"headings": [{"headings_0": {"content": "yoloig- quaysixe \u0131nq paloig 1UaJSIXx3 \u0131nq psoloig quajsixa \u0131nq Ja|dwooul palod quaysixa 4nq Je|dwosul", "page": 12, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 11, "level": 3}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "papuajyul A\\\\jnj Jo\\} paquawa\\|duu! saloygne 3 3 3 a \nayy ozze.lo] a\\}d pue Bunuied ayy jo 1padsu\u0131 ueysqns yajdwioo ay jo oedsul ueysqns 3>1dwo9 ye\\|dwos Ing BuroBuo", "metadata": {"headings": [{"headings_0": {"content": "yoloig- quaysixe \u0131nq paloig 1UaJSIXx3 \u0131nq psoloig quajsixa \u0131nq Ja|dwooul palod quaysixa 4nq Je|dwosul", "page": 12, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 11, "level": 3}}, [{"headings_0": {"content": "yoloig- quaysixe \u0131nq paloig 1UaJSIXx3 \u0131nq psoloig quajsixa \u0131nq Ja|dwooul palod quaysixa 4nq Je|dwosul", "page": 12, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 11, "level": 3}}]], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ay}", "metadata": {"headings": [{"headings_0": {"content": "ay}", "page": 12, "level": 4}}, {"headings_1": {"content": "yoloig- quaysixe \u0131nq paloig 1UaJSIXx3 \u0131nq psoloig quajsixa \u0131nq Ja|dwooul palod quaysixa 4nq Je|dwosul", "page": 12, "level": 1}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018uo SyJOM 318M wos Som -uo Bulob owl} \u2018uo SYloM 319M Aye sw \u2018uo SyJOM 319M Aen SOM jou", "metadata": {"headings": [{"headings_0": {"content": "\u2018uo SyJOM 318M wos Som -uo Bulob owl} \u2018uo SYloM 319M Aye sw \u2018uo SyJOM 319M Aen SOM jou", "page": 12, "level": 3}}, {"headings_1": {"content": "ay}", "page": 12, "level": 4}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 W a W > 9 dIGnd aq \nJO juersjas Q'bLb'TST Lb g\u2019865\u201900T 6S 6'STS\u2019S\u00a2@b 08 Jou sy\\} pjnod Jayjo senudap saniAoe pue sone peuueyd qyd4oW Bumus, jlouno> aquieyy aseud eISpue] jo Duno9 aquueyo njjsuo7z jo Mol Bulyjeas JOpOwWwO -00r+8) (00/+6 papun; jeu\\} \"sSPUnN, ebebua jo SJ AI Bud ou SJ uono 8 3509 je -S2ja\\|V asepy- peo. \nJuswaldu\u0131 JUaWasiJngsip pjnoys", "metadata": {"headings": [{"headings_0": {"content": "\u2018uo SyJOM 318M wos Som -uo Bulob owl} \u2018uo SYloM 319M Aye sw \u2018uo SyJOM 319M Aen SOM jou", "page": 12, "level": 3}}, {"headings_1": {"content": "ay}", "page": 12, "level": 4}}, [{"headings_0": {"content": "\u2018uo SyJOM 318M wos Som -uo Bulob owl} \u2018uo SYloM 319M Aye sw \u2018uo SyJOM 319M Aen SOM jou", "page": 12, "level": 3}}, {"headings_1": {"content": "ay}", "page": 12, "level": 4}}]], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paule|dxe", "metadata": {"headings": [{"headings_0": {"content": "paule|dxe", "page": 12, "level": 1}}, {"headings_1": {"content": "\u2018uo SyJOM 318M wos Som -uo Bulob owl} \u2018uo SYloM 319M Aye sw \u2018uo SyJOM 319M Aen SOM jou", "page": 12, "level": 3}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 12, "level": 3}}, {"headings_1": {"content": "paule|dxe", "page": 12, "level": 1}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "439 UONEPUSUNLODSY 18910 \u2018spun", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 12, "level": 3}}, {"headings_1": {"content": "paule|dxe", "page": 12, "level": 1}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- PUISIA ueqin\u2019 NWIWWO> sso20y uawuieW", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 12, "level": 3}}, {"headings_1": {"content": "paule|dxe", "page": 12, "level": 1}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u201cAny oO Jo", "metadata": {"headings": [{"headings_0": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, {"headings_1": {"content": "JO", "page": 12, "level": 3}}], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue Ayu peoy aoue \nLAOISNVAL ANV 0\\} \"SODIAIOS \nBununosoy padejap Bunmunosay aseajay ALVYSALNI NALSVAINI SIIINR3S aunyle4 0\\} Ajouuy 3UNLI SyL anp Sul qd \n1.1.6.2 The service delivery under focus areas \nI sampled thirty-six (36) out of Twenty-seven (27) activities in Five (5) focus areas with a total expenditure of UGX.5,220,738,049 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nFocus Area Key Observation \ne Motorization of hand pump e This could result in to poor", "metadata": {"headings": [{"headings_0": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, {"headings_1": {"content": "JO", "page": 12, "level": 3}}, [{"headings_0": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, {"headings_1": {"content": "JO", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, {"headings_1": {"content": "JO", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, {"headings_1": {"content": "JO", "page": 12, "level": 3}}]], "page": 12, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 1}}, {"headings_1": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}], "page": 13, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "borehole water projects did not have user committees. \nEducation \ne There were cracks observed on Development \nthe floor of the 5 stance lined VIP Latrine at Amusia Primary School e The quality of desks delivered to Kamenu Primary school was not", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 13, "level": 1}}, {"headings_1": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}, [{"headings_0": {"content": "Development", "page": 13, "level": 1}}, {"headings_1": {"content": "\u201cAny oO Jo", "page": 12, "level": 6}}]], "page": 13, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "satisfactory.", "metadata": {"headings": [{"headings_0": {"content": "satisfactory.", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 13, "level": 1}}], "page": 13, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pena", "metadata": {"headings": [{"headings_0": {"content": "Pena", "page": 14, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 13, "level": 3}}], "page": 14, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ployees the entity payroll \nThe District had 1581 employees on the IPPS payroll of which 1441 The \nAccounting (91%) were fully verified, 129 (8.2%) partially verified, and 11 Officer should engage (0.8%) did not show up. \nthe concerned Service Commissions and In addition, 14 individuals had not accessed the payroll by end of obtain minute extracts June, 2023. These were captured as new records in my determination \nwithin an appropriate of the District wage bill. \ntime frame for the validation of the The summary of the validation exercise is shown in the table below; \nemployees by Ministry of Public Service for Details \nNo. of Annual base partially verified staff. Individ (UGX) \nuals \nNumber of staff as per the payroll (June 1581 \n2023 \nValidated as follows; \nTotal number of staff verified 1441 \n(complete/fully verified) (A) \nPartially verified(individuals whose 129 \ninformation availed at the physical \nverification did not fulfil all the \nThe Ministry of Public 19,367,516,112 Service should make arrangements to 16,968,213,780 validate any staff who have been genuinely 2,165,606,280 accounted for by the Accounting Officer. \nrequirements) (B \nNot verified (appeared for validation", "metadata": {"headings": [{"headings_0": {"content": "Pena", "page": 14, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 13, "level": 3}}, [{"headings_0": {"content": "Pena", "page": 14, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Pena", "page": 14, "level": 2}}, {"headings_1": {"content": "satisfactory.", "page": 13, "level": 3}}]], "page": 14, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oT The Accounting", "metadata": {"headings": [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], "page": 14, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Officer should initiate but not verified) (C) \na process of deleting The total number of individuals who did 11 \n233,696,052 employees who did not appear for headcount (no-shows) \nnot for (D) (Accounted for and not accounted \nappear \nfor) headcount and \nrequisite documents to confirm their existence and regularity of going forward for the recruitment. new staff. \nb) 129 (8.2%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 11 (0.8%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. 2 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \n6 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nNo salary was paid to the 6 employees in question after exit. \nii. \nI further noted that 3 individuals who were paid UGX. 96,819,240 in the last four years, were not accounted for and these were omitted from the validated payroll. \nd) 14 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that for the partially verified, efforts were being made to get minute extracts and that staff who were not on the district payroll were newly appointed staff.", "metadata": {"headings": [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}, [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}], [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}]], "page": 14, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details \nA total of 129 employees on the payroll had inconsistencies in their The \nAccounting dates of birth, captured in the payroll and data captured by NIRA on \nOfficer should engage the National IDs. The information is critical in the identification of an \nthe affected staff and individual. \nensure that employee records are duly Inconsistent information undermines the integrity of the District\u2019s updated and brought records and may complicate the employee service history and to the attention of the retirement procedures. Where the errors in dates of birth increase the Ministry of Public length of service, it may lead to the irregular extension of employee Service within a service. \nspecified timeline for appropriate action. The Accounting Officer explained that affected staff were informed to \nreconcile and update Date of Birth records with Ministry of Public \nService.", "metadata": {"headings": [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}, [{"headings_0": {"content": "oT The Accounting", "page": 14, "level": 5}}, {"headings_1": {"content": "Pena", "page": 14, "level": 2}}]], "page": 15, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 15, "level": 3}}, {"headings_1": {"content": "oT The Accounting", "page": 14, "level": 5}}], "page": 15, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], "page": 17, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \ni. Positive observations \nOut of the total program receipts of UGX.390,134,000, UGX.390,134,000 was spent oe \nby the District representing a utilization level of 100%. \nThree (3) out of three (3) (100%) of the projects that were budgeted for had been oe \nprovided for in the approved five-year development plan. \noe All the 3 projects were eligible from a comparison of the projects in the approved work plan with those included on the indicative list of capital investments. \nDesk and field appraisals for all the projects was undertaken. \ne \noe The piped water system project in Bisina HC II had its designs approved by the Ministry of Water and Environment. \noe All expenditures of UGX.390,651,962 was incurred on item codes for which they were budgeted. \n0 All payment vouchers had supporting accountability documents. \n8 The new water facilities were constructed where there was proof of ownership. \noo The Asset register was updated. \nThe District had water quality testing kits. Consequently, the District carried out water quality testing. \n\u00b0 All pipes bought for borehole works were stainless steel. \nrecords were maintained and submitted to the \nhence there was e", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}]], "page": 17, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.1.1 Planning and Budget Performance \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \ne The proposed investments are derived from the approved LG Development Plan. \nPrescribes the thresholds for allocation of rural water and sanitation sub-grant e \n(traditional component), and piped water sub-grant (UgIFT component), \noe provides an indicative list of capital investments and other development activities to be funded. \ne stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning of Katakwi DLG and noted the following; \ne The original activity planned targets was not achieved. The 2 sites of Akoboi Seed Secondary School and Kanapa A in Magoro Sub county were unsuccessful. \noe Failure to budget according to the prescribed allocation thresholds. Allocation of funds for capital development and complementary activities was not based on the program expenditure guidelines as shown in Appendix 31. \ne An analysis of the water budget allocations for the Sub counties revealed that the District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 32. \nSN Category Sub Budget Ranking Rank County/Town Amount based on interpretation Council Name need \n1 Sub County with most Ngariam SC 150,000,000 20 \nLeast needy by allocation \nrank \n2 Sub County with least Getom SC and 8,000,000 \nMost needy by allocation Katakwi SC each rank \n3 Sub County with no Ongongoja SC 0 \n2 Second most allocation", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 6}}, {"headings_1": {"content": "e)", "page": 15, "level": 3}}]], "page": 18, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "needy", "metadata": {"headings": [{"headings_0": {"content": "needy", "page": 18, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 6}}], "page": 18, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6ongoing UGFIT projects (seed schools and health centre upgrades) had not been e \nprovided with water sources that were accessible by the local community. Details are in Appendix 33 \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "needy", "page": 18, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 6}}, [{"headings_0": {"content": "needy", "page": 18, "level": 5}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 6}}]], "page": 18, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 8}}, {"headings_1": {"content": "needy", "page": 18, "level": 5}}], "page": 18, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1.2 Review of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31%t of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \nNone of the 4 projects had their procurement adverts published by 30!\" June 2022. oe \nNone of the 4 projects had their procurement contracts awarded by 31%\u2018 October oe \n2022. \noe Other procurement observations \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 8}}, {"headings_1": {"content": "needy", "page": 18, "level": 5}}, [{"headings_0": {"content": "objectives.", "page": 18, "level": 8}}, {"headings_1": {"content": "needy", "page": 18, "level": 5}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 8}}, {"headings_1": {"content": "needy", "page": 18, "level": 5}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 8}}, {"headings_1": {"content": "needy", "page": 18, "level": 5}}]], "page": 19, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 8}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 8}}], "page": 19, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that process of developing a consolidated procurement plan takes time since it involves obtaining the procurement demands from all departments and Lower Local Governments and thereafter submit to other relevant authorities like PPDA, MoFPED, MoLG and Auditor General. \nRecommendation \nThe Accounting Officer to ensure that the procurement process is commenced early", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 8}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 8}}, [{"headings_0": {"content": "delivery.", "page": 19, "level": 8}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 8}}]], "page": 19, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enough.", "metadata": {"headings": [{"headings_0": {"content": "enough.", "page": 19, "level": 6}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 8}}], "page": 19, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1.3 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be implemented. \nAll piped water supply systems being constructed in the DLG must have approved oe \nengineering designs from the Ministry of Water and Environment. \nAll DLGs should have water quality testing kits. \noe \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \noe All boreholes fitted with hand pumps should have a minimum yield of 500litres/hour. \nAll LGs should discontinue the use of GI pipes and concentrate on using stainless e \nA review of the annual work plan revealed that three (3) activities were supposed to have been implemented during the Financial Year under review. However only 2 activities were fully implemented and 1 activity was partially implemented as shown in the table below; \nWater Planned \nPlanne Expendi Varianc Projects/ quantity \nd ture e (UGX) Remar facilities expendi (UGX) ks \nDrilling and \n175,000, 102,896, 72,1036 Partially installation \n000 330 70 implem of 7 ented Boreholes \nRehabilitati 0 56,000,0 7,656,95 on of 7 \n00 50 0 implem 2 Boreholes ented Motorizatio 5 public water 0 125,000,", "metadata": {"headings": [{"headings_0": {"content": "enough.", "page": 19, "level": 6}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 8}}, [{"headings_0": {"content": "enough.", "page": 19, "level": 6}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 8}}], [{"headings_0": {"content": "enough.", "page": 19, "level": 6}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 8}}], [{"headings_0": {"content": "enough.", "page": 19, "level": 6}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 8}}]], "page": 19, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "enough.", "page": 19, "level": 6}}], "page": 20, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n of a one stand points \n000 88,985,5 68 implem Hand pump 32 borehole \n356,00 240,22 115,77 \n0,000 4,912 5,088 \nFailure to implement all planned activities negatively affects service delivery. \nThe Accounting Officer explained that the two sites of Kanapa A and Akoboi Seed Secondary School were drilled up to 77.6m and 86.82m respectively and was a dry well however, all the 07 boreholes that were planned for were drilled. \nRecommendation \nThe Accounting Officer should engage the contractor so that pending works are", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "enough.", "page": 19, "level": 6}}, [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "enough.", "page": 19, "level": 6}}], [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "enough.", "page": 19, "level": 6}}], [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "enough.", "page": 19, "level": 6}}]], "page": 20, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "completed.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], "page": 20, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a) Iconsidered 16 out of 19 (84%) of the projects as being fully functional since the installations in all 12 of the visited sites were complete with reasonably good yields and being used by the community; \nb) Iconsidered 1 out of 19 (5%) of the projects as being partially functional. Of the installations in all of the visited sites of these projects, only 4 out of 5 were complete with reasonably good yields and being used by the community; and \nc) Iconsidered 2 out of 19 (11%) of the projects as being non-functional since the installations in all 12 of the visited sites were incomplete/ drilled but was unsuccessful. \nThis is shown in the table below and further detailed in Appendix 34. \nNo Water Actual Number Number No of Audit Projects/faci Expenditure of Sites of Sites Functiona Conclusion lities \nDrilling and 102,896,330 7 \nVisited I Sites \n2 sites were installation of unsuccessful 1 7 Boreholes \nRehabilitation 48,343,050 7 Functional of 7 Boreholes \nMotorization of \n1 public water a one Hand 88,985,532 \nstand point is not ump borehole functional 240,224,912 \nNo Water Actual None Photo Audit Projects/facilities Expenditure Functio Remarks nal Sites \n1 Motorization of a 88,985,532 One \nOne non- one Hand pump \nfunctional borehole public water stand point at Bisina HC II. The tapes were broken. \nii. Existing water facilities \nbudgeted for rehabilitation of 5 boreholes and WHH has as well provided for rehabilitation of 29 boreholes.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}, [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], [{"headings_0": {"content": "completed.", "page": 20, "level": 8}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}]], "page": 22, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], "page": 23, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all water facilities are functional. \n3.1.7 Existence and functionality of water user committees \nSec 4.1.1 of the Grant Guidelines (2022/2023) lists training of water user committees as one of the eligible activities to be implemented. \nI carried out physical inspections on a sample of three (3) implemented projects on 19/10/2023. These projects had a total of fifteen (19) sites, out of which I sampled twelve (12). \nInterviews on site revealed that only 2 out of 12 (17%) of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. \nThis is shown in the table below; \nWater Projects/facilities Actual \nNumber Number of Sites with Water Expenditure of Sites Sites Visited User Committees \nDrilling and installation of 7 102,896,330 7 Boreholes \n48,343,050 7 Rehabilitation of 7 Boreholes \nMotorization of a one Hand \n88,985,532 ump borehole", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "completed.", "page": 20, "level": 8}}]], "page": 23, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "240,224,912 19", "metadata": {"headings": [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Without functional water user committees, the installed facilities are likely to end up vandalised and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer acknowledged this concern and pledges to follow up, rejuvenate and strengthen the community based management structures. A budget has been provided establishment and training of water user committees. \nRecommendation \nThe Accounting Officer should ensure that all water user committees are functional. \nThe District budgeted for and received UGX.920,000,000 budgeted to the implement the following activities; \nUpgrade of Akoboi HCII to HCIII \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \ni Positive observations \noe The District implemented the activity it planned and budgeted for. The District was complaint with the procurement laws and guidelines. e \noe The District prepared monitoring reports as evidence of monitoring the implementation UGIFT activities. \nnoted that payment worth UGX.16,652,000 on the UGIFT activity had supporting oe \ndocuments like invoices, receipts, progress reports, acknowledgement of receipt of funds, among others. \nii. Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.2.1 Planning and Budget Performance \nBudget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 95% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.368,000,000 (35%) while no allocation was made for repair of medical equipment and replacement of small medical equipment and medical furniture as shown in the table below. \nMain Expenditure Items \nThreshold as Actual Approved Varia Audit per the percenta budget nce remark guidelines ge (UGX) (A-B) \nic ie RT", "metadata": {"headings": [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "240,224,912 19", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 23, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A) (budget)", "metadata": {"headings": [{"headings_0": {"content": "(A) (budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "240,224,912 19", "page": 23, "level": 1}}], "page": 24, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "m \nsila Repair of medical equipment Minimum 20% 0% \n0 No allocation \nIrregular budget allocations may affect the effective provision of health services as planned. \nThe Accounting Officer explained that the funds for purchase of equipment for these projects are usually allocated by the project in the subsequent FY after completion of the project buildings. \nIn terms of minor repairs and maintenance of equipment, the Department of Health allocates each FY 10,000,000/= and invites the regional equipment maintenance workshop from Soroti Regional Referral Hospital to undertake repairs working alongside the district team.", "metadata": {"headings": [{"headings_0": {"content": "(A) (budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "240,224,912 19", "page": 23, "level": 1}}, [{"headings_0": {"content": "(A) (budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "240,224,912 19", "page": 23, "level": 1}}], [{"headings_0": {"content": "(A) (budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "240,224,912 19", "page": 23, "level": 1}}], [{"headings_0": {"content": "(A) (budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "240,224,912 19", "page": 23, "level": 1}}]], "page": 24, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "(A) (budget)", "page": 24, "level": 3}}], "page": 25, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the Ministry so that funds are allocated according to the ratios set in the guidelines. \n3.2.2 Funding and Absorption \nOut of the approved budget of UGX.920,000,000, the district received UGX.920,000,000 (100%) resulting to no short fall. Out of the received funds UGX.688,391,074 (75%) was spent, thus leaving UGX.231,608,926 unutilized. Details are in the table below; \nApproved Warrants/ Expenditure Under Under budget Release (UGX) funding absorption (UGX) (UGX) (UGX) \n\\_\\_\\_\\| \u2014 \\| \n(", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "(A) (budget)", "page": 24, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "(A) (budget)", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "(A) (budget)", "page": 24, "level": 3}}]], "page": 25, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A) (B) D=(A-B)", "metadata": {"headings": [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 873,500,000 873,500,000 641,891,221 231,608,779 development \n46,500,000 46,500,000 46,499,853 en 147 920,000,000 920,000,000 688,391,074 0 231,608,926 \nUnder absorption of released funds resulted in partial implementation of the following key activity; \no Upgrade of Akoboi HCII to HCIII \nAs a result, health services were delayed to the intended beneficiaries. \nThe Accounting officer explained that funds were revoted and the contractor is on site and works are near complete. \nRecommendation \nI noted that the District did not have a land title of land on which one (1) UGIFT infrastructure project worth UGX.837,955,091 was implemented. Details are in the table below; \nSN UGIFT Project \n1 Upgrade of Akoboi HCII to HCIII Total \nContract Amount UGX \n837,955,091 837,955,091 \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting officer explained that UgIFT has contracted a firm called GIS Transport to help in the completion of titling of the land for all UgIFT supported health facilities \nRecommendation \nThe Accounting officer should engage with relevant authorities under UgIFT and the contracted company to speed up the titling process. \n3.2.3 Implementation of UGiFT activities \nInspection of UgIFT activities \nI conducted physical inspections of the one (1) UGIFT project implemented at UGX.837,955,091 on 18th October, 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nProject Contract Start date End date Percentage \nInspection Amount of works remarks done as at", "metadata": {"headings": [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u 30% June", "metadata": {"headings": [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], "page": 26, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2023 Upgrade 837,955,091 10/02/2023 30/09/2023 85% of \nAkoboi \nHCII to \nHCIIT \n-Incomplete ; \nKia \nworks. \n' \n-Contractor was on site -Construction works \nare ongoing and in line with BoQs", "metadata": {"headings": [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}]], "page": 26, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- were on site\n- were planted but didn\u2019t sprout.", "metadata": {"headings": [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], "page": 26, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result, the intended health service delivery was delayed. \nThe Accounting Officer explained that all projects will be completed within the next 2 months. \nRecommendation \nThe Accounting Officer should closely monitor project to ensure that works are completed within the estimated time. \n3.3 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program - Education \nThe 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. \nThe District received UGX.4,340,205,859, out of UGX.4,340,205,859 budgeted to the implement the programme. The following activities were undertaken; \nSN Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}, [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}], [{"headings_0": {"content": "u 30% June", "page": 26, "level": 2}}, {"headings_1": {"content": "(A) (B) D=(A-B)", "page": 25, "level": 3}}]], "page": 27, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "u 30% June", "page": 26, "level": 2}}], "page": 27, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], "page": 27, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Akoboi Seed Seconda \n1 1 \nConstruction of Toroma Seed Secondary School \n\\| \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \nPositive observations \nThe district implemented all three (3) planned and budgeted for projects. \ne \nI noted that payment worth UGX.2,146,040,540 for UGIFT activity had supporting \u00b0 \ndocuments like invoices, receipts, progress reports, acknowledgement of receipt of funds, among others. \nAreas of Improvement \nI noted the following areas where the needs improvement; \n4.3.1 Planning and Budget Performance \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption (UGX) \nCapital 4,179,586,252 4,179,586,252 3,222,912,485 956,673,767 development \n160,619,607 160,619,607 151,152,064 ee 9,467,543 Total 4,340,205,859 4,340,205,859 3,374,064,549 \\| 966,141,310 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of Akoboi Seed Secondary School \ne Construction of Getom Seed Secondary School \noe Construction Toroma Seed Secondary School \nUnder absorption of released funds resulted to partial implementation of the projects. As a result, education services were delayed to the intended beneficiaries. \nThe Accounting officer explained that there was a delay in the procurement process causing the funds to be swept back but however have been revoted since and construction works are ongoing. \nRecommendation \nThe Accounting officer should closely monitor the construction works at the Seed Schools to ensure that work. \n4.3.2 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\u00b0 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which two (2) UGIFT infrastructure projects worth UGX.3,592,812,960 were implemented. Details are in the table below; \nSN UGIFT Project \nContract Amount UGX \n1 Construction of Getom Seed Secondary school \n939,950,960 2 Construction of Toroma Seed Secondary school \n2,652,862,000 Total \\| 3,592,812,960 \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes \n4.3.4 Implementation of UGiFT activities \nInspection of UGIFT Grant activities \nI conducted physical inspections of three (3) UGIFT projects \nimplemented that funding of UGX.4,179,586,252 on 18% October, 2023 to assess \nservice", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}, [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], [{"headings_0": {"content": "quantity", "page": 27, "level": 6}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}]], "page": 27, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "received", "metadata": {"headings": [{"headings_0": {"content": "received", "page": 29, "level": 5}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "delivery indicators. I observed the", "metadata": {"headings": [{"headings_0": {"content": "received", "page": 29, "level": 5}}, {"headings_1": {"content": "quantity", "page": 27, "level": 6}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "following summarised in the table below;", "page": 29, "level": 6}}, {"headings_1": {"content": "received", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as", "metadata": {"headings": [{"headings_0": {"content": "following summarised in the table below;", "page": 29, "level": 6}}, {"headings_1": {"content": "received", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Contract Start date Enddate Percentag remarks e of works \nAmount \ndone as at \n30% June \n2023 \n-No Constructio 939,950,960 30/06/202 56% construction of Getom 3 activity is n \nSeed ongoing on Secondary \nsite. \nSchool No workers on site.", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}, [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}]], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- material on site.\n- is said to be handling another seed school construction under UGIFT in another District.\n- trees planted as stated in the BoQs.\n- signage", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Constructio 2,652,862,00 17/10/202 18/10/202 of Toroma 0 2 4 \nn \nSeed \nSecondary \nSchool \non site. -Construction work was on oy \ngoing and in line with BoQ", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}, [{"headings_0": {"content": "Inspection", "page": 29, "level": 5}}, {"headings_1": {"content": "following summarised in the table below;", "page": 29, "level": 6}}]], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "specifications", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}, {"headings_1": {"content": "Inspection", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "-Contractor was on site -Materials were on site", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}, {"headings_1": {"content": "Inspection", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- have been planted as stated under the", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}, {"headings_1": {"content": "Inspection", "page": 29, "level": 5}}], "page": 29, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "science and ICT laboratories as stated in the BoQ.", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}, {"headings_1": {"content": "Inspection", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- and finishes were well done.\n- water", "metadata": {"headings": [{"headings_0": {"content": "specifications", "page": 29, "level": 5}}, {"headings_1": {"content": "Inspection", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "harvesting", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, {"headings_1": {"content": "specifications", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "tanks \nin place.", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, {"headings_1": {"content": "specifications", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- quality blackboards", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, {"headings_1": {"content": "specifications", "page": 29, "level": 5}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "seen \nin science", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, {"headings_1": {"content": "specifications", "page": 29, "level": 5}}, [{"headings_0": {"content": "harvesting", "page": 30, "level": 3}}, {"headings_1": {"content": "specifications", "page": 29, "level": 5}}]], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "laboratory", "metadata": {"headings": [{"headings_0": {"content": "laboratory", "page": 30, "level": 3}}, {"headings_1": {"content": "harvesting", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "laboratory", "page": 30, "level": 3}}, {"headings_1": {"content": "harvesting", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- on the sports field are still", "metadata": {"headings": [{"headings_0": {"content": "laboratory", "page": 30, "level": 3}}, {"headings_1": {"content": "harvesting", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "incomplete.", "metadata": {"headings": [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- not cleared.\n- signage on site \n\\| -N atanted trees", "metadata": {"headings": [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAs a result, intended education delivery was delayed. \nThe Accounting Officer explained that the funds that were reverted to the consolidated fund were revoted and works have resumed at Toroma and Getom seed school. \nRecommendation \nThe Accounting Officer should closely monitor and supervise the projects to ensure that works are completed and to a satisfactory level. \n4.4 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.483,937,821 for the construction of; two (2) classroom blocks with offices and stores, one (1) classroom block, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned \nI noted that the District project committees sought guidance from specialists. e \nThe District included a Particular Condition of Contract clauses in the Procurement oe \nprocess. \nThe District appointed contract managers from sector specialists\u2019/user groups in oe \nthe implementation of projects. \nI noted that expenditure worth UGX.402,607,213 was supported with invoices, oe \nreceipts, delivery notes, Good received Notes, progress reports, among others. Education Development Grant projects were audited by the Internal Auditor. \ne \ne The District accurately recognized transfers upon receipt of funds. Payments were certified by the Internal Auditor. \neo \nAreas of Improvement \nI noted the following areas where the District needs improvement; \nReview of Budgeting and allocation \n4.4.1 Failure \\_to undertake mitigation measures for projects/programs with related environmental and social impacts \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nI however, noted that; \noe 3 Projects/programs worth UGX.61,460,785 were not screened for likely environmental and social impacts as per details in Appendix 36 \no There were no environment and social management plans for 3", "metadata": {"headings": [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}, [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}], [{"headings_0": {"content": "incomplete.", "page": 30, "level": 3}}, {"headings_1": {"content": "laboratory", "page": 30, "level": 3}}]], "page": 30, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects/programs.", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}], "page": 31, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The prescribed mitigation measures for 3 screened projects were not implemented. \ne The screened Projects/programs did not report on the implementation of prescribed mitigation measures. \nFailure to screen projects for the likely environmental and social impacts may result into environment deterioration in case mitigation measures are not identified and implemented. \nRecommendation \nI advise the Accounting Officer to ensure all projects are screened for the environmental and social impacts. The Accounting Officer should also ensure that environment and social management plans are developed, mitigation measures are \nI noted the Local Government did not incorporate education development grants project activities totalling UGX.233,069,790 into the District plans and budgetary framework. \nFailure to incorporate education development grants activities into the District plans and budgets exposes the funds under the project to possible", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}, [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}], [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}], [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}], [{"headings_0": {"content": "Projects/programs.", "page": 31, "level": 2}}, {"headings_1": {"content": "incomplete.", "page": 30, "level": 3}}]], "page": 31, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "diversion/misappropriation.", "metadata": {"headings": [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], "page": 32, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that all development funds are planned and budgeted for following the issued IPFs and respective guidelines. It is not possible in the current planning and budgeting architecture to spend any money that is not planned and budgeted for. \nRecommendation \nDespite the Accounting Officer\u2019s above claim, review of the District\u2019s budget revealed that the projects were not incorporated therefore Accounting Officer should be vigilant while inputting data in to the system to avoid exclusion of some projects. \nfrom sector specialists. \n4.4.3 Failure of user committees to oversee implementation of Projects/programs Section 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President's Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at District/municipality level. \nI noted that 8 projects worth UGX.415,834,575 were not sufficiently supervised by their respective user committees. \nTable showing user committee involvement in project implementation. Details \nNo of % \nProject Budgets % projects involvement UGX (Millions) Budgets \nUser committees involved in\\| 0 0 0 0 project supervision \nUser committees not involved in 8 100 \n409,440,000 85 project supervision \n4.4.4 Diversion of funds to unplanned activities \nParagraph 10.4.1(5) of the Treasury Instructions, 2017 states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. \nI noted that UGX.16,429,104 was spent on activities outside approved Education Development grant work plan. Refer to table below; \nTable showing diversion of funds to unplanned activities \n\\| Payment date Amount Payment of balance of retention for 24/01/2023", "metadata": {"headings": [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}, [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, {"headings_1": {"content": "Projects/programs.", "page": 31, "level": 2}}]], "page": 32, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16,429,104", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 5}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "construction of Palam Seed Secondary School. \nTotal", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 5}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}, [{"headings_0": {"content": "16,429,104", "page": 33, "level": 5}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 32, "level": 1}}]], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16,429,104", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that this could have been due to a system error. \nRecommendation \nThe Accounting Officer should always spend money as approved in the budget and as per grant guidelines. \n4.4.5 Inspection for service delivery under the Education Development Grant \nI sampled eight (8) projects with a total expenditure of UGX.366,908,504 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nThe following was observed; \nProgram Activity Total Pictorial Evidence Summary Audit me details expenditu \nof findings conclusio re (UGX) (Time, n Quality, \nQuantity, \nCost and Functionali \n1 Human Constructi 97,327,386 \n", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}, [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}]], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the time There is \\_\\| \nCapital on of 2 \n\\| of delay in Developm classroom \ninspection, handover ent block with", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\} the of the shelves, \n\u2018\\| construction structure to office \n\u201c\\| works the school were \nand which has \nActivity Total Pictorial Evidence Summary Audit details expenditu \nof findings conclusio re (UGX) (Time, n", "metadata": {"headings": [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}, [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}], [{"headings_0": {"content": "16,429,104", "page": 33, "level": 1}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 5}}]], "page": 33, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 34, "level": 3}}, {"headings_1": {"content": "16,429,104", "page": 33, "level": 1}}], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionali \nConstructi Capital on of 2 \nof delay in \u00a9! inspection, handover Developm classroom \n\\*\\| the of the ent block with \nshelves, \n\\| construction structure to works were the school office \nspace and \ncomplete which has however the resulted store at \nGetom structure into was not yet delayed P/S \nin use service awaiting delivery. commissioni \nng by the The quality DEO. of the", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}, [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}]], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- shelves is quality of the not \n\\| \nwork is good commenda however, the ble workmanshi considering p of the the poor classroom finishing. shelves is \npoor as the \nsurfaces and \nedges of the \nshelves are \nnot even and \nshelves not \npainted as \nwell. \nNo trees \n- \nwere planted \nas agreed in \nthe contract", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 34, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 34, "level": 3}}], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "agreement.", "metadata": {"headings": [{"headings_0": {"content": "agreement.", "page": 34, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 34, "level": 3}}], "page": 34, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total Pictorial Evidence Summary Audit Program Activity \nof findings conclusio details expenditu \nme (UGX) (Time, n re", "metadata": {"headings": [{"headings_0": {"content": "agreement.", "page": 34, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 34, "level": 3}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 36, "level": 1}}, {"headings_1": {"content": "agreement.", "page": 34, "level": 3}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 36, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionali \nThe quality - \nHuman Constructi", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 36, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 36, "level": 1}}, [{"headings_0": {"content": "Quantity,", "page": 36, "level": 1}}, {"headings_1": {"content": "Quality,", "page": 36, "level": 1}}]], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,200,000", "metadata": {"headings": [{"headings_0": {"content": "18,200,000", "page": 36, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of the Capital on of 2 \nof the classroom Developm classroom \nclassrooms floor was ent block \nwas done by not fully Osudio \nthe time of satisfactory P/S \ninspection given that and they cracks were both in were already \nuse.", "metadata": {"headings": [{"headings_0": {"content": "18,200,000", "page": 36, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- parts developing of the floor in sections of the floor were", "metadata": {"headings": [{"headings_0": {"content": "18,200,000", "page": 36, "level": 1}}, {"headings_1": {"content": "Quantity,", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "developing", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "cracks.", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- shade trees were planted by the contractor as agreed in the contract agreement.", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the time The quality Human Constructi \nof of the pit Capital on of 5 \ninspection, latrines is Developm Stance pit \nconstruction not \nent latrine at \nworks were satisfactory Amusia \ncomplete but given that P/S \npit latrine cracks are was not yet already \nin use developing however in sections cracks were of the floor. beginning to \ndevelop at \nthe entrance \nof the pit of \npeople with \ndisabilities. \n-Fresher", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}], "page": 36, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Program Activity Total Pictorial Evidence Summary Audit me details expenditu \nof findings conclusio re (UGX) (Time, n", "metadata": {"headings": [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}, [{"headings_0": {"content": "developing", "page": 36, "level": 3}}, {"headings_1": {"content": "18,200,000", "page": 36, "level": 1}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 37, "level": 3}}, {"headings_1": {"content": "developing", "page": 36, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionali \nHuman Constructi 19,789,695", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}, [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the time The quality \u2018 \nCapital on of 5", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n= of of the pit Developm Stance pit EL, \\| inspection, \n/ > latrines is ent latrine at \u201cI met] construction not Angoding ae works were satisfactory", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}, [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}], [{"headings_0": {"content": "Quantity,", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 3}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= 14", "metadata": {"headings": [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "seen to be given that od P/S \na i \ncomplete but it is not pit latrine user- was not yet friendly. \nin use as \ncontractor \nhad not yet \nhanded over \nthe \nstructure.", "metadata": {"headings": [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}, [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- were \nlocked by \ncontractor so \nwe didn\u2019t get \nan inside \nlook. \nHowever, \nthe \nHeadmaster \nof the school \nexplained \nthat the \npositioning \nof the pit \nholes is not \nuser friendly \nas it is very \nclose to door \nway. \nHuman Supply of 8,160,000 + = -The desks The quality \\|.", "metadata": {"headings": [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "had been of the Capital 51 three a <= \u2014] \ndelivered at desks is not Developm seater Ne an eae by satisfactory ent desks at Sa \nee =] the school SSR = \nthe time of given the Kamenu \nP/S \\| \u201c==! inspection defects however \nseen. \nthey were \nNo Program Activity Total Pictorial Evidence Summary Audit details expenditu \nof findings conclusio re (UGX) (Time, n", "metadata": {"headings": [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}, [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}], [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}], [{"headings_0": {"content": "= 14", "page": 37, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 37, "level": 3}}]], "page": 37, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 38, "level": 3}}, {"headings_1": {"content": "= 14", "page": 37, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 38, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionali", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 38, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "before wood could dry which \ndoesn't \nmake the desks user friendly for the pupils. Human Supply of 9,280,000", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- desks There was Capital 58 three \nhad been delay in Developm seater \ndelivered at supply of ent desks at \nthe school by the desks Ocwiin \nthe time of which \nP/S \ninspection resulted in however delayed \n\\|\\| \n\\|\\| they were service not supplied delivery. \nin time as \nper contract More desks agreement. were\n- desks delivered were", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "than delivered requisited instead of 38 for which desks as could have stated in led to procurement delivery of documents. a less quantity to other", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 38, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiary", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "schools. 366,908,5 \n04 \n4.5 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Katakwi District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT \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 guidelines. \nThe following were my observations; \nPositive observations \nI noted that the supplier offered training and technical support to the farmer e \nduring the warranty period. \noe [I noted that expenditure worth UGX.314,480,149 was supported with accountability documents like acknowledgement of receipt of funds. \ne The program activity reports to the Accounting Officer were prepared. \nAreas of improvement \nI noted the following areas where the District needs improvement; \n4.5.1 Planning and Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}, [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}], [{"headings_0": {"content": "beneficiary", "page": 38, "level": 3}}, {"headings_1": {"content": "delivery", "page": 38, "level": 3}}]], "page": 38, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planning", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 39, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 38, "level": 3}}], "page": 39, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 39, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 38, "level": 3}}], "page": 39, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) oe \ncapital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \noe The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \noe The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "Planning", "page": 39, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 38, "level": 3}}, [{"headings_0": {"content": "Planning", "page": 39, "level": 2}}, {"headings_1": {"content": "beneficiary", "page": 38, "level": 3}}]], "page": 39, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 39, "level": 8}}, {"headings_1": {"content": "Planning", "page": 39, "level": 2}}], "page": 39, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the District allocated 30% to capital development instead of the required 75% leading to under allocation by UGX.141,172,021 (55%) while Complementary \nComplementary 25% 70% 219,792,059 45% Over services \nAllocation Total 100% 100% 314,480,149 100% \nIrregular budget allocations may affect the effective provision of Micro irrigation services as planned. \nThe Accounting officer explained that the District made the work plan and the budget as per the guidelines however review of the work plan and budget revealed otherwise.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 39, "level": 8}}, {"headings_1": {"content": "Planning", "page": 39, "level": 2}}, [{"headings_0": {"content": "following;", "page": 39, "level": 8}}, {"headings_1": {"content": "Planning", "page": 39, "level": 2}}], [{"headings_0": {"content": "following;", "page": 39, "level": 8}}, {"headings_1": {"content": "Planning", "page": 39, "level": 2}}], [{"headings_0": {"content": "following;", "page": 39, "level": 8}}, {"headings_1": {"content": "Planning", "page": 39, "level": 2}}]], "page": 39, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "following;", "page": 39, "level": 8}}], "page": 40, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting officer should acquaint themselves with the guidelines for proper allocation of expenditure items. \n4.5.2 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "following;", "page": 39, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "following;", "page": 39, "level": 8}}]], "page": 40, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}], "page": 40, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The District received UGX.314,480,149 out of UGX.314,480,149 budgeted (100%) resulting into no shortfall. Out of the funds received UGX.0 was spent on capital developments while UGX.216,602,000 (69%) on complementary activities. \ne Out of the total program receipts of UGX.314,480,149, UGX.216,602,000 (69%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.97,877,568 (31%). Details are in the table below. \nRevised Warrants/ Total expenditure Variance % budget Release (as per payment absorptio file \nn", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}, [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}], [{"headings_0": {"content": "following;", "page": 40, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}]], "page": 40, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pA", "metadata": {"headings": [{"headings_0": {"content": "pA", "page": 40, "level": 3}}, {"headings_1": {"content": "following;", "page": 40, "level": 8}}], "page": 40, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 43, "level": 3}}, {"headings_1": {"content": "pA", "page": 40, "level": 3}}], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PRODN23- Transfer of \\#405938 \\| 26-Jun- 10,934,000 224003 Agricultural Getom Diversion 448 funds towards 23 \nSupplies Sub of funds of and county maintenance \nServices \nkit \n&", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 43, "level": 3}}, {"headings_1": {"content": "pA", "page": 40, "level": 3}}], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "vegetable", "metadata": {"headings": [{"headings_0": {"content": "vegetable", "page": 43, "level": 3}}, {"headings_1": {"content": "county", "page": 43, "level": 3}}], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "seeds for \ndemo sites Micro scale \nirrigation", "metadata": {"headings": [{"headings_0": {"content": "vegetable", "page": 43, "level": 3}}, {"headings_1": {"content": "county", "page": 43, "level": 3}}, [{"headings_0": {"content": "vegetable", "page": 43, "level": 3}}, {"headings_1": {"content": "county", "page": 43, "level": 3}}], [{"headings_0": {"content": "vegetable", "page": 43, "level": 3}}, {"headings_1": {"content": "county", "page": 43, "level": 3}}]], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "94,687,568", "metadata": {"headings": [{"headings_0": {"content": "94,687,568", "page": 43, "level": 3}}, {"headings_1": {"content": "vegetable", "page": 43, "level": 3}}], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This implies that the above planned activities were not implemented in the financial year ended 30\" June 2023. Hence the objective of service delivery was not achieved. And this fails the purpose for which the funds were disbursed. \nThe Accounting Officer explained that the resources were transferred to Getom Sub county as one of the host sub counties for micro scale irrigation beneficiaries. However, the same money was paid to the contractor for the same planned activity.", "metadata": {"headings": [{"headings_0": {"content": "94,687,568", "page": 43, "level": 3}}, {"headings_1": {"content": "vegetable", "page": 43, "level": 3}}, [{"headings_0": {"content": "94,687,568", "page": 43, "level": 3}}, {"headings_1": {"content": "vegetable", "page": 43, "level": 3}}]], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should avoid such transfer of funds in future and ensure transferred funds are used for implementation of the planned activity. \n4.5.6 Inspection for service delivery projects implemented in FY 2022/23 \nI sampled 2 irrigation projects with a total expenditure of UGX.47,992,571 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted. The following was observed; \nNo. Progra Activity Nam Locati Equipm Value of Pictorial Summary of Audit mme details e of on ent equipmen evidence findings (Time, conclu bene (Villag supplier t (UGX) \nQuality, Quantity, sion ficiar e, and Cost and y Parish procure Functionality) \nand \nment \nsub- referenc \ncoun \ne \n1 Micro Supply of Okello Akulet M/s Eco 23,864,639 \nInspection was done Delaye Irrigation irrigation Jimm Village, Soil and \non 19/10/2023 d Program equipme y Getom Water \nimplem nt Parish, Engineer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}]], "page": 43, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- supply and entatio Getom s (U) Ltd \ninstallation of the\\|n Sub \nequipment. \ncounty KATA857 \n/SUPLS/ -Handover of the 22- \nequipment to the 23/00191 farmer was on 16/10/2023.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- of poor quality =\\| \ndrip tubes and some of the drip lines are not in the 20-30cm emitter 4 \nspacing.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- pressure rate of water flowing from some of the sprinklers was too low.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- pressure rate of water flowing from the hose pipe is too low. It is heavy and does not exceed 30m which is the length of the hose pipe hence the farm coverage is small and yet only 2 Hydrant spots were installed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- training on how to use the equipment is needed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n4.6 \nTransitional Development Grant Ad Hoc \u2014Health \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Grant is one. It \nDuring FY 2022/23 the Health Sub Programs will continue to re-prioritize Health Promotion, Disease Prevention, hygiene, and Sanitation and 30% of Non-Wage Recurrent has been earmarked to undertake activities related to these priority areas across the spectrum i.e., Local Government Health Office, District Hospital and each health facility. \nThe Government is refocusing on activities associated with immediate reduction of incidence of communicable and non-communicable disease including public health emergencies like the COVID-19 pandemic, and improving and sustaining high coverage of health care services to reduce the cost of health care in localities using a multisector", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 3}}, {"headings_1": {"content": "94,687,568", "page": 43, "level": 3}}]], "page": 45, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "approach.", "metadata": {"headings": [{"headings_0": {"content": "approach.", "page": 46, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], "page": 46, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the Transitional Development Ad Hoc Grant Health was done in accordance with the grant guidelines. \nThe following were my observations; \nPositive observations \ne I noted that all the activities implemented were in the category of eligible expenditures. \nI noted that weekly records were maintained and submitted to the Engineer oe \nhence there was effectiveness of the monitoring and supervision. \ne I noted that the District appointed contract managers for the project worth", "metadata": {"headings": [{"headings_0": {"content": "approach.", "page": 46, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}, [{"headings_0": {"content": "approach.", "page": 46, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}], [{"headings_0": {"content": "approach.", "page": 46, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 3}}]], "page": 46, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.235,917,015", "metadata": {"headings": [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], "page": 46, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[noted that a sum of UGX.225,371,234 was paid out for different activities and oe \nhad the relevant supporting documents. \nAreas of improvement \nI noted the following areas where the District needs improvement; \nCompliance with Budget quidelines \n4.6.1 Budget allocation of programme expenditure by category \nParagraph 4.1.1 of the Grant guidelines 2022/2023 provides that the Grant funds shall be applied to eligible activities in the following thresholds; Infrastructure Projects (Minimum 95%), Investment Servicing (Maximum 2.5%) and Performance Monitoring (Maximum 2.5%). \nA review of the District budget and departmental work plans revealed variances between the allowable thresholds and the thresholds applied by the District during budgeting and expenditure. While Investment Servicing and Performance Monitoring were each allowed a Maximum of 2.5%, the District allocated 0% and 5% respectively. The District allocated 95% to infrastructure project which is the allowed minimum of \nFailure to adhere to thresholds could lead to suffocation of particular activities. \nThe Accounting Officer explained that this project started as a multi-year project in FY 2020/2021 as such investment servicing costs such as advertisement to call for bids was already done in the previous FY. However, we take note of the advice. \nRecommendation \nThe Accounting Officer should always adhere to expenditure thresholds provided for in the Implementation guidelines. \n4.6.2 Funding and absorption \nRegulation 17 (1) of the PFMAR 2016 states that a vote or a local government, that does not expend all the money appropriated to that vote or local government within the financial year for which it was appropriated, shall repay the unexpended balance of the money to the Consolidated Fund by the 31\u00b0 of July of the proceeding financial \nyear. \nThe District Council budgeted to receive Transitional Development Ad Hoc funds amounting to UGX.250,000,000, and UGX.250,000,000 (100%) was released by the end of the year. \nOut of the total receipts of UGX.250,000,000, the District Council spent UGX.218,127,214 (92%) hence resulting into unspent balance of UGX.19,372,786 (8%) as detailed in the table below; \nExpenditure Actual \nUnder Expenditure % Items percentage budget (UGX) Release funding absorption budget \nUGX \nA (B) E=(D/B)\\*100 \nInfrastructure 237,500,000 237,500,000 218,127,214 92% Projects \nInvestment 2.5% 0 0 0%", "metadata": {"headings": [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}, [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}], [{"headings_0": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, {"headings_1": {"content": "approach.", "page": 46, "level": 6}}]], "page": 46, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a Servicing", "metadata": {"headings": [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], "page": 47, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.5% 12,500,000 12,500,000 0 12,500,000 100% Monitoring \n100% 250,000,000 250,000,000 0 230,627,214 \nConsequently, there was partial implementation of activities and the external veranda has cracks which need to be fixed. \nThe Accounting Officer explained that the veranda has been fixed as per the attached photos. \nul Activity Contract End Date Status Audit Photo Amount \nRemarks \nUGX \nsy \nm Completion 235,917,015 30/06/2023 Partially e Has cracks \nof Maternity \nimplemen on the Ward at ted external Palam HC II \nveranda. \ne The \nstructure is complete but handover is \nnot done. \nBy the close of the financial year, the project had been partially implemented. \nThe Accounting Officer explained that this was due to late disbursement of funds and delayed procurement process. \nFailure to implement planned activities affects service delivery to the community. \nThe Accounting Officer explained that the Project is fully completed now as per the attached photos. \nRecommendation \nThe Accounting Officer should ensure that the project is fully implemented in order to achieve service delivery. \n4.7 Implementation of Uganda Road Fund (URF) \n4.7.1 Funding for road activities under URF \nThe District received UGX.437,447,207 from Uganda Road Fund and transferred UGX.159,367,609 to Town councils and sub counties. The balance of UGX.278,079,598 was to be utilized on District Roads. \nA review of the District work plans revealed that UGX.320,489,864 was budgeted to cater for District roads activities using Road gangs and the force Account mechanism as indicated in the table below. \nI noted that out of the total budget, only UGX.278,079,598 (87%) was received \nSafety and Environment \nEquipment repairs 42,000,000 39,756,848 2,243,152 Administration costs including DRC 24,302,000 24,302,363 -363", "metadata": {"headings": [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}, [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}], [{"headings_0": {"content": "a Servicing", "page": 47, "level": 1}}, {"headings_1": {"content": "UGX.235,917,015", "page": 46, "level": 2}}]], "page": 47, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Operations", "metadata": {"headings": [{"headings_0": {"content": "Operations", "page": 49, "level": 1}}, {"headings_1": {"content": "a Servicing", "page": 47, "level": 1}}], "page": 49, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 51, "level": 3}}, {"headings_1": {"content": "Operations", "page": 49, "level": 1}}], "page": 51, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construct 653,220, 17%/04/2 30/06/2 698,576, Partially e Over \nion of 381 023 023 594 implemen payment of Council ted UGX.110,67 chamber \n8,251 \ns phase \ne Incomplete viii \nworks, finishing not done \ne Works on going Contractor \non site \n2 Fencing 168,305, 17%/04/2 30/06/2 151,474, Partially e Works \nof the 386 023 023 847 implemen incomplete Council ted and chamber \ncontractor \nSs to \nnot on site include \nGate \nphase IV \nLand 99,600,0 15th/05/2 30/06/2 100,000, Partially e Over Scaping 00 023 023 000 implemen payment of of ted UGX.10,360, Council \n000 \nChamber e Works Ss", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 51, "level": 3}}, {"headings_1": {"content": "Operations", "page": 49, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 51, "level": 3}}, {"headings_1": {"content": "Operations", "page": 49, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 51, "level": 3}}, {"headings_1": {"content": "Operations", "page": 49, "level": 1}}]], "page": 51, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "incomplete", "metadata": {"headings": [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], "page": 52, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and Contractor not on site \nFailure to implement planned activities affects service delivery to the community. \nThe Accounting Officer explained that this was attributed to delays in procurement Process. \nRecommendation \nThe Accounting Officer should ensure that there is proper planning for the procurement process for timely completion of projects. \n4.8.2 Procurement \nSection 4.1.7 of the Transitional Development Ad Hoc Grant implementation guidelines states that LGs should ensure that all contracts are procured and managed as per Section 58 (4) of the PPDA Act. I reviewed the procurement process of the contracts and noted the following; \nIrreqularities during Evaluation of Bids \nA review of various procurement files noted irregularities in the evaluation process of 1 procurement worthy UGX.168,305,386 and this is contrary to Regulation 72 and 74 of the LG PPDA Regulations 2006. The details are shown in the table below; \nSubject of Contract Audit remarks \nrice \nFencing of Council 168,305,386 -The contract price is more than the estimated eth Chambers to include Gate \nvalue of UGX.160,000,000 yet the negotiations to reduce the Phase VI-Admin \nprice was done. \nThis implies that there was unfairness during the evaluation process. And may lead to contract award to non-compliant bids and compromises on benefits of maximum", "metadata": {"headings": [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}, [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}], [{"headings_0": {"content": "incomplete", "page": 52, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 51, "level": 3}}]], "page": 52, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "competition.", "metadata": {"headings": [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], "page": 52, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The best evaluated bidder was evaluated at bid price of 186,061,521 which was far above the available fund. Therefore, negotiation was carried out where the user \nOther Information \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nManagement's Responsibility for the Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Katakwi DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Districts\u2019 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": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}, [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], [{"headings_0": {"content": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}]], "page": 52, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls 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": "competition.", "page": 52, "level": 6}}, {"headings_1": {"content": "incomplete", "page": 52, "level": 3}}], "page": 53, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Se", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 57, "level": 3}}, {"headings_1": {"content": "competition.", "page": 52, "level": 6}}], "page": 57, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "release \npaid on the date \nthe date \nThe Accounting Officer explained that the District has 109 PDM SACCOs which received total PRF UGX.10,900,000,000 as at 30/06/2023 which was released in different quarters FY 2022-23 but not timely for disbursement to approved beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 57, "level": 3}}, {"headings_1": {"content": "competition.", "page": 52, "level": 6}}, [{"headings_0": {"content": "Se", "page": 57, "level": 3}}, {"headings_1": {"content": "competition.", "page": 52, "level": 6}}]], "page": 57, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}], "page": 58, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage MoFPED for timely release of funds. \n4.9.6 Existence of Functional PDM HLG core implementation teams \nPara 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023 provides for the HLG Core Implementation Teams chaired by the LG Accounting Officers (AO) with membership from the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO). \nI observed that the HLG Core Implementation Team was fully constituted as per the guideline. I further observed that 2 out of 4 quarterly performance reports were prepared as evidence of functionality. \nI further reviewed the performance reports and noted that there was no evidence of support the continuous formation of PDM enterprise groups, and Continuous data collection at household and community levels. Appendix 8 refers. \nThis negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs., \nThe Accounting Officer explained that the PDM HLG team is fully constituted and functional. However, some PDM pillars notably pillar 5 on Community Mobilisation and Mind set change have not been fully activated and not funded by central Government for implementation which has affected the full functioning of PDM HLG team.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Se", "page": 57, "level": 3}}]], "page": 58, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}], "page": 58, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that PDM HLG core implementation team is fully constituted and functional. \n4.9.7 Un Approved Roads Maintenance Plans and Budget \nPara. 4.2.13 of the PDM Pillar 2 - Infrastructure and Economic Services Operation Manual, May 2023 provides that the District Roads Committee which comprises of the Chairman or Mayor of every local authority in the District, all Members of Parliament, the Chief Administrative Officer, the District Engineer, the Secretary for Works and the Municipal Engineer, shall be responsible for approving District Road Maintenance plans, budgets and reports as provided for under the Uganda Road Fund Act (2008). \nRecommendation \nThe Accounting Officer should engage the relevant authorities MoFPED for release of funds and ensure that all the members of the committee hold District Roads Committee", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}]], "page": 58, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 59, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}], "page": 59, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.9.8 Functionality of the Parish Development Committees (PDC) \nPara 4.1 of the Governance and Administration Pillar Operations Manual, February,2022 states that the PDC is responsible for overseeing and coordinating development activities within the Parish. It further states that the PDC shall; mobilize the community, identify development priorities, monitor resource utilization and hold meetings quarterly. \nI reviewed the operations of the PDC in the 10 sampled parishes and noted the", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 59, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}, [{"headings_0": {"content": "meetings.", "page": 59, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}]], "page": 59, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], "page": 59, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The PDC were not fully constituted as per the guideline. \ne The PDC held 2 out of 4 quarterly meetings. \noe The parish priorities were not prepared in the prescribed format showing category, name of priorities, quantity, location and expected date of implementation. \ne Did not prepare quarterly performance reports. \nFunding received of UGX.714,372 was inadequate to facilitate the activities of oe \nthe PDC. Appendix 9 refers, \nLack of Parish priorities and insufficient funding will lead to failure to mobilize the community, identify development priorities, and monitor resource utilization thus undermining the objectives of the PDM. \nThe Accounting Officer explained that PDCs are fully constituted and held 2 quarterly meetings due to inadequate funding and late release of funds. The Parish Chiefs and Town Agents who are secretaries to PDCs are encouraged to use the required designed format in the guide line for developing parish priorities and when preparing quarterly performance reports. \nRecommendation \nThe Accounting Officer should engage the relevant authorities for sufficient funding in order to achieve its objectives. \n4.9.9 Failure to carry out training of the ToTs and Core PDM implementation teams at HLG level \nPara 27 of PDM - ALG Guide for Supporting HH & EGs In Accessing Loans Under PRF \nThe training of trainers was carried out on 2\" November, 2022 after first batch e \nfunds had been released to PDM SACCOs on 23 June, 2022. \noe The consolidated report was not prepared nor submitted to the PDM National Coordinator. \nDelayed training for ToTs affects the monitoring and supervision which may affect the implementation of PDMS. \nThe Accounting Officer explained that the District trained the TOTs as per the guideline, but it was delayed due to late release of funds. \nRecommendation \nThe Accounting Officer should ensure timely trainings for ToTs in compliance with the", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}, [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}], [{"headings_0": {"content": "following;", "page": 59, "level": 8}}, {"headings_1": {"content": "meetings.", "page": 59, "level": 6}}]], "page": 59, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], "page": 60, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.9.10Failure to train local experts \nPara 27 of PDM - ALG Guide for Supporting HH & EGs In Accessing Loans Under PRF \u2014 Version: Guide 2, January 2023 states that LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \nI noted that the training of local experts was carried out on 10/03/2023 after funds were released on 2/12/2022. Appendix 10 refers. \nThe Accounting Officer attributed this to delayed disbursement of funds. \nDelayed training may lead to inappropriate use of PRF by households and enterprise groups. \nThe Accounting Officer explained that Local experts were trained from all 20 local governments comprising of Production Extension Workers, Community Development Officers and Parish Chiefs/Town Agents. However, it was delayed due to late release of funds. \nRecommendation \nThe Accounting Officer should engage the relevant authorities for timely funding of PDM activities in order to achieve programme objectives. \n4.9.11 Failure to train households and enterprise group leaders \nPara. 56 of the PDM a Local Government Guide for Supporting Households & Enterprise \nLack of training on household visioning and enterprise analysis may ultimately deter the socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live. \nAll beneficiary households were trained on enterprise management by the local experts in various local governments prior to receiving PDM funds. \nRecommendation \nThe Accounting Officer should ensure all households and enterprise group leaders are trained. \n4.9.12Transfer of PRF to un-registered SACCOs \nPara. 2.6.3 of Users Handbook for the Parish Revolving Fund(PRF) under PDM Pillar 3", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}, [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}]], "page": 60, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Financial Inclusion October 2022 provides that the LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 60, "level": 6}}, {"headings_1": {"content": "following;", "page": 59, "level": 8}}], "page": 61, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "(Bn)", "metadata": {"headings": [{"headings_0": {"content": "(Bn)", "page": 65, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 60, "level": 6}}], "page": 65, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], "page": 67, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the relevant authorities for sufficient timely funding in order to achieve its objectives. \n4.9,25 Utilization of PRF at household level (Inspections carried out) \nPara. 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \n4.9.25.1 Irreqularities in PRF loan disbursements \nI noted that 20 beneficiaries received UGX.989,000 which was less than UGX.1,000,000 indicated in the SACCO records leading to un-accounted for PRF disbursement of UGX.239,000. Appendix 29 refers. \nThe Accounting Officer attributed this to deductions of bank charges by Opportunity Bank. \nRecommendation \nThe Accounting Officer should engage Opportunity Bank and ensure full payment of PRF funds to beneficiaries. \n4.9.25.2 Irreqularities in project implementation \nI reviewed loan files and carried out physical inspections where I observed the following; \n15 beneficiaries in 9 SACCOs had implemented different projects. \ne \noe 6 beneficiaries in 4 SACCOs had non-existent projects \nSN. Vote Parish Name Name of Loan Loan Project Status of the project Remark Name Name of PRF Amount Amount funded (Take pictures and SACCO benefici as per as per \nmake interview notes to \nary SACCO househo be signed by records Id beneficiaries) \nevidenc \ne provide d", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 67, "level": 3}}, {"headings_1": {"content": "(Bn)", "page": 65, "level": 1}}]], "page": 67, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Intervie", "metadata": {"headings": [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}], "page": 68, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "w notes)", "metadata": {"headings": [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}], "page": 68, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATAK Okure 1,000,000 989,000 Sheep \nDifferent WI DLG Abela Micheal \nGetom \nAbela Pdm \nSacco \nLimited", "metadata": {"headings": [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}], "page": 68, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Janet \nrearing Changed to 4 Goat project rearing due to rampant being wild animals and dogs implemen which eat sheep in the ted. area. \n1,000,000 989,000 Piggery Changed to 2 sheep Different rearing and bought 1 project Bull due to the swine being fever disease in the implemen area. The bull was taken ted. \nfor grazing in the", "metadata": {"headings": [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}, [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}], [{"headings_0": {"content": "(Intervie", "page": 68, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 67, "level": 3}}]], "page": 68, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pauuelg Polo.\u0131d Alenued vowardu Pe} Pauugjg Poalo\u0131d Alen\u0131ed vewaydu\u0131 vowadw\u0131", "metadata": {"headings": [{"headings_0": {"content": "Pauuelg Polo.\u0131d Alenued vowardu Pe} Pauugjg Poalo\u0131d Alen\u0131ed vewaydu\u0131 vowadw\u0131", "page": 69, "level": 2}}, {"headings_1": {"content": "(Intervie", "page": 68, "level": 1}}], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "metadata": {"headings": [{"headings_0": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}, {"headings_1": {"content": "Pauuelg Polo.\u0131d Alenued vowardu Pe} Pauugjg Poalo\u0131d Alen\u0131ed vewaydu\u0131 vowadw\u0131", "page": 69, "level": 2}}], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo u Ul UL Ul \nPa\\} Pauueyy pefoid Alen\u0131ed Pauuejg Aljlen\u0131ed vowaydw\u0131", "metadata": {"headings": [{"headings_0": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}, {"headings_1": {"content": "Pauuelg Polo.\u0131d Alenued vowardu Pe} Pauugjg Poalo\u0131d Alen\u0131ed vewaydu\u0131 vowadw\u0131", "page": 69, "level": 2}}, [{"headings_0": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}, {"headings_1": {"content": "Pauuelg Polo.\u0131d Alenued vowardu Pe} Pauugjg Poalo\u0131d Alen\u0131ed vewaydu\u0131 vowadw\u0131", "page": 69, "level": 2}}]], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "metadata": {"headings": [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, {"headings_1": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "qyBnog Rau aouejeq en Aq ay\u0131) \n\u00a2 S\\}nupunos6h sem \u201cBue Bm \n'suay daays au\\} \u2018sjalBid \u2018daays Buize\u0131b \nayJ uy\\} T duems Pequasaiday \nYol\u0131q 6 z uajea 348M \nJnupunosy Bulmou6 sem 3Y4Bnog syeo6 SIaBId (Puegsny \nI4Bnog 3y\u00dfnoq \u00a9 Pue", "metadata": {"headings": [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, {"headings_1": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}, [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, {"headings_1": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}], [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, {"headings_1": {"content": "sBeq jueld }d8y) paysanul SDugjeg T Pe} Poalo\u0131d", "page": 69, "level": 3}}], [{"headings_0": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 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Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s \n59 lado uyor slouesy \noyOmMqy Ip NSN WPpd 028g Poyw \nUMOL [!luno> Wpd 020e5 payin", "metadata": {"headings": [{"headings_0": {"content": "24]", "page": 69, "level": 3}}, {"headings_1": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}, [{"headings_0": {"content": "24]", "page": 69, "level": 3}}, {"headings_1": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}], [{"headings_0": {"content": "24]", "page": 69, "level": 3}}, {"headings_1": {"content": "0} Uoseas \"(Aeue\u0131b 4nq \u2018sBop \u20ac Sy] ut SM ayy pa}", "page": 69, "level": 3}}]], "page": 69, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "qusdaJIG peloid Bulag uawardwn pa} WesaJJIG peafoud Buraq uawardw\u0131 JuasajsIq pafoud vowarduw\u0131 qUe13JJ10 uswerdwr", "metadata": {"headings": [{"headings_0": {"content": "qusdaJIG peloid Bulag uawardwn pa} WesaJJIG peafoud Buraq uawardw\u0131 JuasajsIq pafoud vowarduw\u0131 qUe13JJ10 uswerdwr", "page": 70, "level": 2}}, {"headings_1": {"content": "24]", "page": 69, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "je pied ayy) INO 94\\} au quedwes sBop", "metadata": {"headings": [{"headings_0": {"content": "qusdaJIG peloid Bulag uawardwn pa} WesaJJIG peafoud Buraq uawardw\u0131 JuasajsIq pafoud vowarduw\u0131 qUe13JJ10 uswerdwr", "page": 70, "level": 2}}, {"headings_1": {"content": "24]", "page": 69, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pay", "metadata": {"headings": [{"headings_0": {"content": "pay", "page": 70, "level": 3}}, {"headings_1": {"content": "qusdaJIG peloid Bulag uawardwn 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3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "page": 70, "level": 4}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fT Puey aym Pueqsny (A100 \njeung paBueyp pue : 40\\} T sewiue ayy \nSs) up 0\\} \u2018daays paddoy) Juedwe, sBop", "metadata": {"headings": [{"headings_0": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}, {"headings_1": {"content": "\u2018daays 3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "page": 70, "level": 4}}, [{"headings_0": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}, {"headings_1": {"content": "\u2018daays 3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "page": 70, "level": 4}}], [{"headings_0": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}, {"headings_1": {"content": "\u2018daays 3y4Bnog oym ya\u0131m mo aouejeg pajuasaida, \u2018(dn Pefoid PIIM 4SIYM Pa\u00dfuey>) xod", "page": 70, "level": 4}}]], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "}yBnog aouejeq puozas 3uo6 _345nog \u2018000\u20190Sz Puegsny Onp yea pue moy Jey}", "metadata": {"headings": [{"headings_0": {"content": "}yBnog aouejeq puozas 3uo6 _345nog \u2018000\u20190Sz Puegsny Onp yea pue moy Jey}", "page": 70, "level": 3}}, {"headings_1": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Udy \u2018(ewn", "metadata": {"headings": [{"headings_0": {"content": "}yBnog aouejeq puozas 3uo6 _345nog \u2018000\u20190Sz Puegsny Onp yea pue moy Jey}", "page": 70, "level": 3}}, {"headings_1": {"content": "SyL 2 3)DADIO}OW Paquasaidas Pey 24) pa} Bulaq pa} pefoid Bulaq", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2u}) ay) W", "metadata": {"headings": [{"headings_0": {"content": "2u}) ay) W", "page": 70, "level": 4}}, {"headings_1": {"content": "}yBnog aouejeq puozas 3uo6 _345nog \u2018000\u20190Sz Puegsny Onp yea pue moy Jey}", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "metadata": {"headings": [{"headings_0": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}, {"headings_1": {"content": "2u}) ay) W", "page": 70, "level": 4}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pj\u0131m 3yBnog 0\\} aseasip \nT e un", "metadata": {"headings": [{"headings_0": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}, {"headings_1": {"content": "2u}) ay) W", "page": 70, "level": 4}}, [{"headings_0": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}, {"headings_1": {"content": "2u}) ay) W", "page": 70, "level": 4}}]], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "qe anp anp", "metadata": {"headings": [{"headings_0": {"content": "qe anp anp", "page": 70, "level": 5}}, {"headings_1": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \ndaays Buea. deays Bureas", "metadata": {"headings": [{"headings_0": {"content": "qe anp anp", "page": 70, "level": 5}}, {"headings_1": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}, [{"headings_0": {"content": "qe anp anp", "page": 70, "level": 5}}, {"headings_1": {"content": "jooyas IE \u2018(21M ealoid yoium wry Pabuey> 0} sjewiue", "page": 70, "level": 3}}]], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019686 000'686 o00\u20196g6", "metadata": {"headings": [{"headings_0": {"content": "000\u2019686 000'686 o00\u20196g6", "page": 70, "level": 1}}, {"headings_1": {"content": "qe anp anp", "page": 70, "level": 5}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000\u2018000\u2018T o00\u2019ooo\u2019L 000026", "metadata": {"headings": [{"headings_0": {"content": "000\u2019686 000'686 o00\u20196g6", "page": 70, "level": 1}}, {"headings_1": {"content": "qe anp anp", "page": 70, "level": 5}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "000\u2019000\u2019T 000\u2019000\u00b0T 99", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019T 000\u2019000\u00b0T 99", "page": 70, "level": 1}}, {"headings_1": {"content": "000\u2019686 000'686 o00\u20196g6", "page": 70, "level": 1}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Opoyosy deesy tebuemys Yyesogaq Yeion ewndy \na2h0\u00a2 uounuuy yeuer", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u2019T 000\u2019000\u00b0T 99", "page": 70, "level": 1}}, {"headings_1": {"content": "000\u2019686 000'686 o00\u20196g6", "page": 70, "level": 1}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "metadata": {"headings": [{"headings_0": {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "page": 70, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019T 000\u2019000\u00b0T 99", "page": 70, "level": 1}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Je4jua P\u0131em", "metadata": {"headings": [{"headings_0": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}, {"headings_1": {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "page": 70, "level": 3}}], "page": 70, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Okoko Akellot 1,000,000 989,000 \\| Cassava Bought 1 Bull. Balance Different KATAK \ngrowing bought groundnuts for project WI DLG ma Margret \nthe next season. being Okoko Akoboi \nChanged the project implemen ma Pdm \nbecause the season \nfor ted Sacco \ncassava growing had Limited \nIkauwat 1,000,000 989,000 Groundnut Bought 1 cow. Balance Different s growing bought groundnuts for project Alice \nJeniffer the next season. being", "metadata": {"headings": [{"headings_0": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}, {"headings_1": {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "page": 70, "level": 3}}, [{"headings_0": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}, {"headings_1": {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "page": 70, "level": 3}}], [{"headings_0": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}, {"headings_1": {"content": "jeyusy P\u0131em Ns UuMOL }duno> WPd ones payw\u01317", "page": 70, "level": 3}}]], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemen", "metadata": {"headings": [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ted \nKATAK \nToroma \nToroma Ikuwe 1,000,000 989,000 Sheep Bought 4 sheep and 1 Planned WI DLG \nrearing piglet (gave the piglet to project Toroma Pdm Stella \nSacco Rose the daughter) partially", "metadata": {"headings": [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}, [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "Je4jua P\u0131em", "page": 70, "level": 3}}]], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemen", "metadata": {"headings": [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Limited \nted \nKATAK WI DLG \nOtim 1,000,000 989,000 Piggery Topped up and bought Different Wester Julius \n2 bulls, changed the project n Ward \nproject due to swine being Wester Katakwi \nfever at that time. (The implemen wife Ms. Imaligat Mary ted \nn Ward Town \nCouncil \nGorreti represented the Pdm", "metadata": {"headings": [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}, [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "implemen", "page": 71, "level": 3}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}]], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "husband).", "metadata": {"headings": [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UE \\_ \\| \n\u2018 Sacco \nEhe \\\\ \nSea ais oe \n2 ENS \nj Limited Le A res \ncrop enterprises and therefore they opted to change to other viable enterprises without approval by authorities. \nHowever, management is following up on all reported cases of changed implementation of enterprises which were not earlier prioritised for corrective actions. \nRecommendation \nThe Accounting Officer should ensure all PDM beneficiaries implement planned projects. \n4.9.26 Halted Disbursement of PRF Funds UGX.3,987,367,752 \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 37 SACCOs had not paid out loans amounting to UGX.3,987,367,752 to the beneficiaries. \nA review of PDM Performance reports and SACCO Bank statements revealed that the closing bank balance as at 30\" September 2023 amounted to UGX.4,024,495,476. Appendix 30 refers. \nThe Accounting Officer attributed this to unclear status of 6 alleged ghost parishes in Ngariam, Okore and Magoro Sub Counties, hence pending clearance from MoLG. \nFailure to disburse Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}, [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}]], "page": 71, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that PDM beneficiaries from 6 Parishes in Osep, Oedepus, Okore, Orimon, Aminit and Angisa in the Sub Counties of Ngariam, Okore and Magoro were displaced by insecurity caused by armed Karamojong warriors leading them to be branded \u201cghosts\u201d since they are resident in neighbouring parishes. Management has written to MoLG on the status of the alleged ghost parishes in the sub counties of Okore, Ngariam, and Magoro to allow disbursement of PDM funds to approved eligible beneficiaries from those parishes since their PDM funds are idle in PDM SACCO bank accounts. As evidenced in the letter submitted to permanent Secretary dated 27% September 2023. \nRecommendation \nThe Accounting Officer should engage the relevant authorities for clearance to allow \nThe non-deduction of WHT results in an overpayment to the suppliers and according to the Income Tax Act, it constitutes an offence for which the Accounting Officer is personally liable. \nIn addition, it further exposes the District to the risk of penalties/fines from URA. \nRelatedly, UGX.37,973,564 was deducted as 6% WHT from various suppliers by the District, was not remitted to the URAy as required. Appendix 40 refers. Management explained that the system failed to deduct automatically, so it will be recovered when paying retention. \nThe Accounting Officer should always deduct 6%WHT from suppliers which should promptly be remitted to URA.", "metadata": {"headings": [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}, [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}], [{"headings_0": {"content": "husband).", "page": 71, "level": 6}}, {"headings_1": {"content": "implemen", "page": 71, "level": 3}}]], "page": 72, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fe", "metadata": {"headings": [{"headings_0": {"content": "fe", "page": 73, "level": 1}}, {"headings_1": {"content": "husband).", "page": 71, "level": 6}}], "page": 73, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwanga \nAUDITOR GENERAL co py", "metadata": {"headings": [{"headings_0": {"content": "fe", "page": 73, "level": 1}}, {"headings_1": {"content": "husband).", "page": 71, "level": 6}}], "page": 73, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORT", "metadata": {"headings": [{"headings_0": {"content": "ORT", "page": 73, "level": 2}}, {"headings_1": {"content": "fe", "page": 73, "level": 1}}], "page": 73, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GINAL,", "metadata": {"headings": [{"headings_0": {"content": "GINAL,", "page": 73, "level": 3}}, {"headings_1": {"content": "ORT", "page": 73, "level": 2}}], "page": 73, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "GINAL,", "page": 73, "level": 3}}, {"headings_1": {"content": "ORT", "page": 73, "level": 2}}], "page": 73, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nIN Sources Approved budget Actual Collections \nReasons for under/ over collection \nTax Revenues [ode ee \n1 \nLocal Services Tax \n79,041,000 117,727,500 -38,686,500 New employees enrolled on the payroll and other people \n2 Land fees \n14,530,000 \n37,798,000 \non gainful employment were mobilized like contractors \n20,278,000 -5,748,000 The number of land applicants for development increased more than budgeted \n6,891,000 \n30,907,000 There was over projection \n4 Other tax revenues \n14666204 ar \n144,666,244 \u201e244 No collections attained", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 74, "level": 2}}, {"headings_1": {"content": "GINAL,", "page": 73, "level": 3}}]], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Revenues fT", "metadata": {"headings": [{"headings_0": {"content": "Revenues fT", "page": 74, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 74, "level": 2}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee 20,000,000 No collections attained", "metadata": {"headings": [{"headings_0": {"content": "Revenues fT", "page": 74, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 74, "level": 2}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee 6", "metadata": {"headings": [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other property income \\| 7,130,000 \nkt 7,130,000 No collections attained \n8 \nAdministrative fees and \nPenalties \n263,816,000 293,021,322 -29,205,322 Agency fees for the tenders increased \n10 Miscellaneous Revenue \n17,580,251 Pen 21,829,359", "metadata": {"headings": [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}, [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}]], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Other non-categorized revenues were collected through", "metadata": {"headings": [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Revenue 731,625,355 460,997,181 270,628,174 \\| I \nI \n70 \nAppendix 2: Lack of appropriate performance indicators in the work \\| \nep Budget Output Budget UGX Activities \nAudit Comment", "metadata": {"headings": [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}, [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}], [{"headings_0": {"content": "ee 6", "page": 74, "level": 2}}, {"headings_1": {"content": "Revenues fT", "page": 74, "level": 3}}]], "page": 74, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(\u2018000\u2019)", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], "page": 75, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 12-HUMAN CAPITAL 320003 Assets and 356,000,000 \nDEVELOPMENT Facilities \nshelves, office space and store at 3 \nManagement primary schools \nConstruction of a 2 classroom block at 1 No indicated measure of performance in work plan promary school \n77,614,867 Construction 5 stance pit latrines at 3 No indicated measure of performance in work plan primary schools \n31,780,000 Supply of 3 seater desks at 4 primary No indicated measure of performance in work plan schools \n4,179,586,252 Construction of 3 Seed Secondary schools No indicated measure of performance in work plan \n320165 Primary 873,500,000 , Upgarde of Akoboi HCII to HCIII Health \ncare \nservices \n522,468,301 v \n194,956,521 \u2019 \nUpgrade of Koritok HCII to HCIII \nConstruction of a staff house at Aliakamer HCIII \nSupply of medical equipment at 1 HCIII \nNo indicated measure of performance in work plan No indicated measure of performance in work plan No indicated measure of performance in work plan No indicated measure of performance in work plan \n237,500,000 t \nCompletion of Maternity Ward at Palam No indicated measure of performance in work plan HCII \n06-Natural \nResources, 000006 Planning \n390,133,765 Drilling, casting and installation of 7 deep No indicated measure of performance in work plan Environment, Climate and Budgeting boreholes \nchange, Land and Water \nservices \nMotorization of One Hand Pump Borehole \nRehabilitation of 7 boreholes \nNo indicated measure of performance in work plan No indicated measure of performance in work plan \n010015- Extension 285,757,720 Parish Development Committee No indicated measure of performance in work plan services \noperations \nPDM SACCO meetings and training of PDM \nSACCO leaders \n71 \nNo indicated measure of performance in work plan \n14 PUBLIC SECTOR 390017 Public \n800,650,000 Construction of council chambers (phase No indicated measure of performance in work plan \nTRANSFORMATION Service VIII) Performance \nmanagement \n09-INTEGRATED \n000017 \n459,002,281 Construction of a low cost sealing at No indicated measure of performance in work plan \nTRANSPORT Infrastructure Alelese-Omodoi-Adere road (8+400- \nINFRASTRUCTURE AND Development and", "metadata": {"headings": [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}, [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}], [{"headings_0": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, {"headings_1": {"content": "ee 6", "page": 74, "level": 2}}]], "page": 75, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9+700)", "metadata": {"headings": [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}], "page": 76, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SERVICES \nManagement \n72 \nAppendix 3: Implementation of outputs \nA) Eully implemented outputs \nSN Program Sub-program PIAP (Program Budget Focus/Thematic Activities \nTotal No Number of Implementation Output area and other \nactivities fully \nAction Plan) capital \nin the implemented Output projects/programs out-put activities 1 01-AGRO- \n01-Institutional 01041101- \n000006 Microscale irrigation Agricultural supplies to meet the 6 6 INDUSTRIALIZATION Strengthening Extension workers Planning program \nand trained in entire and \nCoordination value chain focused Budgeting \nskills services \n73 \ncost of setting up 4 irrigation demonstration sites \nDistrict sensitization meetings to raise awareness on Micro-irrigation", "metadata": {"headings": [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}, [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}], [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}], [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}], [{"headings_0": {"content": "9+700)", "page": 76, "level": 3}}, {"headings_1": {"content": "(\u2018000\u2019)", "page": 75, "level": 1}}]], "page": 76, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "9+700)", "page": 76, "level": 3}}], "page": 77, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Training of leaders at Lower Local Government (LLG) on Micro-", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "9+700)", "page": 76, "level": 3}}], "page": 77, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irrigation Programme", "metadata": {"headings": [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], "page": 77, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Training of selected farmers on micro-irrigation \nTraining of farmers on operation and maintenance of irrigation equipment \nAppendix 4: Utilization of Wage Budget \nDepartment Name Approved Budget Supplementary Revised Budget Warrants UGX. Payments UGX. Unspent Balance UGX. UGX. UGX. UGX. \nAdministration 1,276,340,256 379,670,181 1,656,010,437 1,656,010,437 1,259,554,364 396,456,073 Finance \n297,098,076 37,197,461 334,295,537 334,295,537 212,466,947 [ 121,828,590 Statutory Bodies 277,984,830 50,520,524 328,105,354 328,105,354 256,525,118 71,580,236 Production 857,382,420 261,617,580 1,119,000,000 1,119,000,000 1,021,488,945 97,511,055 \\| Health 5,192,894,624 1,695,285,688 6,888,180,312 6,888,180,312 6,651,764,008 236,416,304 \nEducation 8,773,384,789 1,508,903,094 10,282,287 ,883 10,282,287 ,882 9,908,553,494 373,734,388 Roads 152,906,460 109,147,124 262,053,584 262,053,584 \nWater 45,333,372 47,311,124 92,644,496 92,644,496 70,677,035 21,967,461", "metadata": {"headings": [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}, [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "irrigation Programme", "page": 77, "level": 1}}, {"headings_1": {"content": "Programme", "page": 77, "level": 1}}]], "page": 77, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], "page": 78, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Community Based 258,065,788 4,940,848 263,006,636 263,006,636 165,227,084 97,779,552 Services \nPlannin 45,595,984 0 45,595,984 45,595,984 26,570,670 19,025,314 Internal Audit 56,760,300 11,441,716 68,202,016 68,202,016 40,827,767 27,374,249 Trade and Industry 30,842,088 10,587,084 41,429,172 41,429,171 29,195,026 12,234,145 \\| \n\\| 17,357,788,987 4,209,586,424 \\| 21,567,375,411 21,567,375,409 19,989,968,765 1,577,406,644 \n74 \nAppendix 6: \nExclusion of parish/wards from PDM \nSN \\| Ward/Parish As Per MoLG Data June 2022 \n\\| \n[reer 1 Akoboi Parish \n67 Angodingod Parish \n2 Aleles Parish \nParish 9 Parish \n68 apuien Atete Parish \n4 \\| Dadas Parish \n70 Kokorio Parish \n5 Lalei Parish \n71 Orimai Parish \n\\| 1 \n6 Okokoma Parish \n72 Akoboi Parish \n7 \\| Abela Parish \n73 Ariet Parish \n\\| 8 Aboiboi Parish \n74 Osuguro Parish \n175 Apapai Town Board 9 Abwanget Parish \n10 Ajesai Parish \n76 Angisa Parish \n\\| \n11 Angorom Parish \n77 Kamenu Parish \n12 Getom Parish \n78 Magoro Parish \n13 Olupe Parish \n79 Omasia Parish", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}, [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}], [{"headings_0": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}, {"headings_1": {"content": "irrigation Programme", "page": 77, "level": 1}}]], "page": 78, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "80 Opeta Parish", "metadata": {"headings": [{"headings_0": {"content": "80 Opeta Parish", "page": 79, "level": 5}}, {"headings_1": {"content": "Natural Resources 93,600,000 92,964,000 186,564,000 186,564,000 139,790,001 46,773,999", "page": 78, "level": 1}}], "page": 79, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}], "page": 79, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 Aliakamer Parish \n15 Alogook Parish \n81 Osudio Parish \n16 Aparisa Parish \n82 Apeleun Parish \nsea 17 Apolin Parish \n83 Akisim Parish \nParish \n84 Oriau Parish \n19 Ocorimongin Town Board", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}, [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}], [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}], [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}], [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}], [{"headings_0": {"content": "\u2014|", "page": 79, "level": 4}}, {"headings_1": {"content": "80 Opeta Parish", "page": 79, "level": 5}}]], "page": 79, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "85 Kipinyang Parish", "metadata": {"headings": [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], "page": 79, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 Olela Parish \n86 Kanapa Parish \n21 Osudan Parish \n87 Eastern Ward \n22 Nothern Ward \n\\| 88 Southern Ward \n[ obverse Ward 23 Southern Ward \nI 90 Adungulu Parish 24 Western Ward \n25 Eastern Ward \n91 Akoboi Parish \n\\| \n26 Acanga Parish \n92 Aparisa Parish \n\u2014 27 Adipala Parish \n93 Atirir Parish \n75 \n28 Akisim Parish \n94 Omodoi Parish \nAmoru Parish \n95 Akurao Parish \n30 Apeleun Parish \n96 Apuuton Parish \n31 Bisina Parish \n97 Ominya Parish \n32 Kaikamosing Parish \n98 Toroma Parish \n33 Nyero Parish \n99 Aleles Parish \n34 Oedepus Parish \n100 Agule Parish \n35 Okuso Parish \n101 Angirinyi Parish", "metadata": {"headings": [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}, [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}], [{"headings_0": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, {"headings_1": {"content": "\u2014|", "page": 79, "level": 4}}]], "page": 79, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "36 Olupe Parish", "metadata": {"headings": [{"headings_0": {"content": "36 Olupe Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}], "page": 80, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "102 Atorom Obongut Ward \n37 Olupe Town Board \n103 Northern Ward", "metadata": {"headings": [{"headings_0": {"content": "36 Olupe Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}, [{"headings_0": {"content": "36 Olupe Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "85 Kipinyang Parish", "page": 79, "level": 4}}]], "page": 80, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "138 Osep Parish", "metadata": {"headings": [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], "page": 80, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "104 Southern Ward \n39 Osobut Parish \n105 Aakum Parish \n40 Adugulu Parish \nAdacar Parish \n41 Aminit Parish \nGuyaguya Parish \nKeelim Parish \nOrungo Town Board \nOkore Parish Toibong Parish Opiananya Parish Angerepo Parish Orimon Parish 111 Okocho Parish \nPakwi Parish \n112 Okuliak Parish \nRwatama Parish \n113 Okulonyo Parish \nAcanga Parish \n114 Omukuny Parish \nNgariam Parish \n115 Aketa Parish \nOdoot Parish \n116 Aketa Town Board \nOkwamomwar Parish \n117 Akomotukoi Parish \nOlilim Parish \nMilmil Parish \nPalam Parish \n119 Oburatum Parish \nAelenyang Parish \n120 Obwobwo Parish \nOunyai Parish \n121 Okuda Parish \nAterai Parish \n122 Ongatunyo Parish \n57 Alengo Parish \n123 Ongongoja Parish \n76 \n58 Odoot Town Board \n124 Abwokodia Parish \n59 Olilim Town Board \n125 Abyelut Parish \n\\| 60 \\| Ngariam Town Board \n126 Cheleuko Parish \n\\_\\| \n61 Abule Parish \n127 Okoritok Parish \n62 Amusia Parish \n128 Ongema Parish \n\\| 63 Asuret Parish", "metadata": {"headings": [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}, [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "138 Osep Parish", "page": 80, "level": 5}}, {"headings_1": {"content": "36 Olupe Parish", "page": 80, "level": 5}}]], "page": 80, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eo Ward", "metadata": {"headings": [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], "page": 81, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "64 Moru Parish \n130 Northern Ward \n65 Acuna Parish \n131 Southern Ward \n66 Akisim Parish \n77 \nAppendix 7: \nExistence of Functional PDM HLG core implementation teams \nSN. Does the membership of the HLG Were core implementation team include quarterly \nDo the performance reports show evidence that Remarks the HLG core team is performing their roles? \nthose stipulated in the guidelines? performance e Mobilization and sensitization of the various \nreports \n(Includes District Production Officer prepared? \nstakeholders at all levels including communities; \ne Support the continuous formation of PDM enterprise (DPO), District Commercial Officer (DCO), groups; \nDistrict Planner and District Community \nDevelopment Officer (DCDO)) \ne Training of the PDM enterprise groups and SACCOs; \ne Continuous data collection at household and community \nlevels \nYes Yes No \nThe performance reports don\u2019t show 2 reports evidence of; \ne Support the continuous formation of PDM enterprise groups; \ne Continuous data collection at household and community levels \n78 \nAppendix 9: \nFunctionality of the Parish Development Committees (PDC) \nSACCO Name \\| Does the membership Were \nDid the PDC Did the PDC Were \nHow much Remarks of the Parish quarterly prepare prepare quarterly funding was", "metadata": {"headings": [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}, [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}], [{"headings_0": {"content": "eo Ward", "page": 81, "level": 2}}, {"headings_1": {"content": "138 Osep Parish", "page": 80, "level": 5}}]], "page": 81, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 83, "level": 3}}, {"headings_1": {"content": "eo Ward", "page": 81, "level": 2}}], "page": 83, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "meetings parish \nparish 5 year performance received for committee (PDC) held? priorities and plan as reports the PDC include those action plans stipulated prepared? activities? stipulated in the \nfor the FY Annex 2 \nguidelines? 2022/2023 structure of \nas per Annex the parish \n(Includes LC II \n1 format of plan of the \nChairperson, Parish parish Governance \nChief, Parish priorities of and \nChairperson of the the Administrati \nwomen Council, Parish \nGovernance on pillar \nChairperson of the and operational \nyouth Council, Parish \nAdministrati manual, Feb. \nChairperson of on pillar 2022? \npersons with Disability operational \nCouncil, Chairperson manual, Feb. \nof the ruling Party at \n2022? \nthe Parish, and \nChairperson of older \npersons executive \ncommittee the parish \nor ward elected under \nsec. 25(4) of the \nNational Council for \nolder Persons Act,", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 83, "level": 3}}, {"headings_1": {"content": "eo Ward", "page": 81, "level": 2}}], "page": 83, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2013)", "metadata": {"headings": [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], "page": 83, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Toroma Yes \nYes No No No 714,372 The priorities are not in the prescribed Toroma 2 quarterly format. minutes \nThe parish 5-year plan was not availed Quarterly performance reports were not availed \nOdoot Yes \nYes Yes No Yes 714,372 The priorities are not in the prescribed 2 quarterly format. \nminutes \n79 \nThe parish 5 year plan was not availed \nAtorom No \nYes Yes No Yes 714,372 The Parish Chairperson of persons with Obongut Ward 2 quarterly \nDisability Council is not represented on the minutes \ncommittee. Instead Secretary Environment Affairs is on the committee. \nThe priorities are not in the prescribed format. \nThe parish 5 year plan was not availed \\| \nAliakamer Yes \nYes Yes Yes Yes 714,372 The priorities are not in the prescribed Katakwi 2 quarterly format. minutes \nCentral Ward Yes \nYes No Yes Yes 714,372 The priorities are not in the prescribed Usuk 2 quarterly format minutes", "metadata": {"headings": [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}, [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}], [{"headings_0": {"content": "2013)", "page": 83, "level": 1}}, {"headings_1": {"content": "Development", "page": 83, "level": 3}}]], "page": 83, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P=", "metadata": {"headings": [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}], "page": 84, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amusia Amusia Yes \nNo No No No 714,372 The priorities are not in the prescribed format \nThe parish 5-year plan was not availed Quarterly performance reports were not availed \nWestern Ward Yes \nYes Yes Yes Yes 714,372 The priorities are not in the prescribed 4 quarterly Reports format \nminutes \nAbela Getom Yes \nYes Yes Yes Yes 714,372 The priorities are not in the prescribed 4 quarterly format \nminutes \nOkokoma Yes \nYes Yes Yes Yes 714,372 The priorities are not in the prescribed 1 quarterly Report format \nminutes \nAbwokodia No \nYes 4 No No No 714,372 The Parish Chairperson of the youth", "metadata": {"headings": [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}, [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}], [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}], [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}], [{"headings_0": {"content": "P=", "page": 84, "level": 1}}, {"headings_1": {"content": "2013)", "page": 83, "level": 1}}]], "page": 84, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quarterly", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], "page": 84, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Council is not represented on the minutes \nCommittee \nThe priorities are not in the prescribed format \nThe parish 5-year plan was not availed Quarterly performance reports were not availed \n80 \nAppendix 10: \nVote Name Parish Name Was \nF ailure to train local experts \nthe Date of Did the local experts consist of Was a training report Remarks training of the the the Parish Chief, CDOs, prepared and \nlocal experts training Commercial \nOfficers, submitted to the AO? \nconducted? \nExtension officers and private \nsector actors? \nKATAKWI \nYes 10 Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nAbela Accounting Officer \nKATAKWI \nYes 10th Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nAbwokodia Accounting Officer \nKATAKWI \nYes 10th Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nAliakamer Accounting Officer \nKATAKWI \nYes 10 Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nAmusia Accounting Officer \nKATAKWI \nYes 10% Yes \nYes The training of local experts was conducted and a \nDLG Atorom /3/2023 \ntraining report prepared and submitted to the", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}, [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}], [{"headings_0": {"content": "quarterly", "page": 84, "level": 3}}, {"headings_1": {"content": "P=", "page": 84, "level": 1}}]], "page": 84, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Obongut Ward", "metadata": {"headings": [{"headings_0": {"content": "Obongut Ward", "page": 85, "level": 1}}, {"headings_1": {"content": "quarterly", "page": 84, "level": 3}}], "page": 85, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], "page": 85, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KATAKWI \nYes 10% Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nCentral Ward \nAccounting Officer I KATAKWI Yes 10th Yes \nYes \nThe training of local experts was conducted and \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nOdoot Accounting Officer \nKATAKWI \nYes 1oth Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nOkokoma Accounting Officer - KATAKWI \nYes 10% Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nToroma Accounting Officer \nKATAKWI \nYes 1ot Yes \nYes The training of local experts was conducted and a \nDLG \n/3/2023 \ntraining report prepared and submitted to the \nWestern Ward \nAccounting Officer \n81", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}, [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}], [{"headings_0": {"content": "Accounting Officer", "page": 85, "level": 1}}, {"headings_1": {"content": "Obongut Ward", "page": 85, "level": 1}}]], "page": 85, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 11:", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}], "page": 86, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to train households and enterprise group leaders \nVote Name Parish \nWas there evidence of training of Date (s) of the Was a\\_ training Remarks Name households and enterprise group training(s) \nreport \nprepared? leaders? \nKATAKWI \nYes \n6m 8th and 9t /2/2023 \\| Yes The households and enterprise group leaders were trained twice DLG Abela 17% /4/2023 \nKATAKWI Yes \nDLG \nAbwokodia \nKATAKWI Yes \nDLG \nAliakamer \nKATAKWI Yes \nDLG \nAmusia \nKATAKWI Atorom No \nDLG \nObongut \nOnly attendance lists were availed \nWard \nKATAKWI Yes \nDLG Central Ward \nKATAKWI \nDLG \nOdoot \nKATAKWI \nDLG \nOkokoma KATAKWI", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}, [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}], [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}], [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}], [{"headings_0": {"content": "Appendix 11:", "page": 86, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 85, "level": 1}}]], "page": 86, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16/5/2023", "metadata": {"headings": [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], "page": 86, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes The households and enterprise group leaders were trained once \n14% /3/2023 \nYes The households and enterprise group leaders were trained once \n12% /5/2023 \nYes The households and enterprise group leaders were trained once \nNo \nThe training reports were not availed \n22/3/2023 \nThe households and enterprise group leaders were trained four 23 to 25 May 2022 \ntimes \n20% /3/2023 \nYes The households and enterprise group leaders were trained twice \nNone \nThe training reports were not availed \nThere was no evidence of training of households and enterprise group leaders \n14%, 16 and 17% \nThe households and enterprise group leaders were trained three DLG Toroma March 2023 times \nKATAKWI Western \n8t and 10/5/2023 Yes \nThe households and enterprise group leaders were trained three DLG Ward 30% /6/2023 times \n82", "metadata": {"headings": [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}, [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}], [{"headings_0": {"content": "16/5/2023", "page": 86, "level": 1}}, {"headings_1": {"content": "Appendix 11:", "page": 86, "level": 3}}]], "page": 86, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 12:", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12:", "page": 87, "level": 1}}, {"headings_1": {"content": "16/5/2023", "page": 86, "level": 1}}], "page": 87, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transfer of PRF to un-registered SACCOs \nSN. Vote Name Parish Name Name of SACCO \nIs the SACCO Remarks \n\\| registered under the \nCooperative Societies \njt Act? (Yes/No) \\| 1 KATAKWI DLG \nYes \nThe SACCO was registered on 2\" May 2 Abela Abela Getom Pdm Sacco Limited \n2022 \nKATAKWI DLG \nYes \nThe SACCO was registered on 2\"? May Abwokodia Abwokodia Usuk Pdm Sacco Limited \n2022", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12:", "page": 87, "level": 1}}, {"headings_1": {"content": "16/5/2023", "page": 86, "level": 1}}, [{"headings_0": {"content": "Appendix 12:", "page": 87, "level": 1}}, {"headings_1": {"content": "16/5/2023", "page": 86, "level": 1}}]], "page": 87, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"The", "metadata": {"headings": [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], "page": 87, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 KATAKWI DLG \nYes \nSACCO was registered on 2\" May Aliakamer Aliakamer Katakwi Pdm Sacco Limited \n2022 \n4 KATAKWI DLG \nYes \nThe SACCO was registered on 2nd May Amusia Amusia Amusia Pdm Sacco Limited \n2022 \n5 KATAKWI DLG Atorom Obongut Atorom Obongut Ward Toroma Town Council Pdm Sacco \\| Yes \nThe SACCO was registered on 2\u2122 May Ward Limited 2022 \n6 KATAKWI DLG \\| \nYes \nCentral Ward Central Ward Usuk Town Council Pdm Sacco Limited \\| \n7 KATAKWI DLG \nYes \nOdoot Odoot Palam Pdm Sacco Limited \n8 KATAKWI DLG \nNo \nOkokoma Okokoma Akoboi Pdm Sacco Limited \n9 KATAKWI DLG \nYes \nToroma Toroma Toroma Pdm Sacco Limited \n10 KATAKWI DLG \nYes \nWestern Ward \\_\\_\\| Western Ward Katakwi Town Council Pdm Sacco Limited \n83 \n[The SACCO was registered on 2\"d May 2022 \nThe SACCO was registered on 2\" May 2022 \nThe registration certificate was missing not availed. \nThe SACCO was registered on 2\" May 22 \nThe SACCO was registered on 2\"d May 2022 \nAppendix 13: \nTransfer of PRF to un-licensed SACCOs \nVote Name Parish Name of SACCO \nIs the SACCO Remarks Name registered under Microfinance \nInstitutions money \nlenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}, [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}], [{"headings_0": {"content": "\"The", "page": 87, "level": 5}}, {"headings_1": {"content": "Appendix 12:", "page": 87, "level": 1}}]], "page": 87, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| YES", "metadata": {"headings": [{"headings_0": {"content": "| YES", "page": 89, "level": 3}}, {"headings_1": {"content": "\"The", "page": 87, "level": 5}}], "page": 89, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Okokoma Okokoma Akoboi Pdm Sacco Limited \n9 KATAKWI", "metadata": {"headings": [{"headings_0": {"content": "| YES", "page": 89, "level": 3}}, {"headings_1": {"content": "\"The", "page": 87, "level": 5}}, [{"headings_0": {"content": "| YES", "page": 89, "level": 3}}, {"headings_1": {"content": "\"The", "page": 87, "level": 5}}]], "page": 89, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], "page": 89, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Toroma Toroma Toroma Pdm Sacco Limited \n10 KATAKWI Western Western Ward Katakwi Town Council YES \nDLG Ward Pdm Sacco Limited \n02/12/2022 20/03/2023 The Accounting Officer signed the agreement after disbursement of Q1 funds \n02/12/2022 20/03/2023 The Accounting Officer signed the agreement \nafter disbursement of funds Fa 02/12/2022 20/03/2023 The Accounting Officer signed the \nafter disbursement of Q1 funds \n02/12/2022 20/03/2023 The Accounting Officer signed the agreement after disbursement of Q1 funds \n01/02/2023 20/03/2023 The Accounting Officer signed the agreement after disbursement of Q1 funds \n85 \nAppendix 15: \nFailure by PDM SACCOs to hold General Meetings \nVote Parish Name of SACCO Name Name \nDate \nWas the Date GM was Was \na Was the vetting Was there a Was training certificate first GM held (Should leadership criterion Bank (topical subjects) of held be within one vetting following the Account of the PDM registratio (Yes/No month from committee PDM SACCO opening SACCO members n was \\| ) the date of elected and byelaws resolution undertaken issued issue of inaugurated established? (Yes/No) during the certificate of (Yes/No) (Yes/No) \nmeeting registration)", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}, [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 89, "level": 3}}, {"headings_1": {"content": "| YES", "page": 89, "level": 3}}]], "page": 89, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], "page": 90, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KATAKW Abela Getom Pdm Sacco 2\"d May 2022 Yes 23'd /1/2023 Yes Yes Yes Yes IDLG Abela Limited \nKATAKW Abwokodi Abwokodia Usuk Pdm 2nd May 2022 Yes 6th /2/2023 Yes \nYes Yes Yes IDLG a Sacco Limited \n\\| \nKATAKW Aliakamer Katakwi Pdm 2\"d May 2022 Yes 21% /9/2022 Yes Yes Yes Yes IDLG Aliakamer Sacco Limited \nKATAKW Amusia Amusia Pdm Sacco and May 2022 Yes 3rd /10/2022 Yes Yes Yes Yes IDLG Amusia Limited \nKATAKW Atorom Atorom Obongut Ward 2\"! May 2022 Yes 10% /6/2022 Yes \nI DLG Obongut Toroma Town Council Pdm \nYes Yes Yes \nCenra Ward Sacco Limited \nKATARW Central Ward Usuk Town 2\"d May 2022 Yes 12th /6/2022 Yes Yes Yes Yes IDLG Ward Council Pdm Sacco Limited \nKATAKW Odoot Palam Pdm Sacco 2\"4 May 2022 Yes 1% /2/2023 Yes Yes Yes Yes IDLG Odoot Limited \nKATAKW \n98 Yes 30% /1/2023 yes Yes IDLG \ncertificate \nOkokoma Akoboi Pdm was not \nOkokoma Sacco Limited availed \nKATAKW \nToroma Toroma Pdm Sacco 2\u00b04 May 2022 Yes \\| 12/6/2022 Yes \nYes IDLG Toroma Limited [Yes \nKATAKW Western Ward Katakwi 2\"d May 2022 234 /1/2023 Yes \nYes IDLG Western Town Council Pdm Sacco \nWard \nLimited \n86 \nAppendix 17: \nFunctionality of PDM SACCO Board \nVote Name Parish Name of SACCO Name \nKATAKWI \nDLG Abela Abela Getom Pdm Sacco Limited KATAKWI \nDLG Abwokodia Abwokodia Usuk Pdm Sacco Limited KATAKWI \nDLG Aliakamer Aliakamer Katakwi Pdm Sacco Limited KATAKWI \nDLG Amusia Amusia Amusia Pdm Sacco Limited \nDate of board Did board members fill Remarks \nmember expression of interest \nappointment \nforms \nTa377172023 (Yes/No) \\| \nYes \nBoard members were elected by the GM. \n6\" /2/2023 \n2 members didn\u2019t fill Out of 9 members only 7 filled expression of interest forms \n215 /9/2022 Yes \n3\" /10/2022 Yes \nexpression of interest forms \nBoard members were elected by the \\| GM. \nBoard members were elected by the GM. \nKATAKWI Atorom \nDLG Obongut Atorom Obongut Ward Toroma Town Council Pdm \nWard Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}, [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 90, "level": 1}}, {"headings_1": {"content": "| Yes", "page": 89, "level": 3}}]], "page": 90, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7*h/2/2023 Yes", "metadata": {"headings": [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 90, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Board members were elected by the GM. \n", "metadata": {"headings": [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 90, "level": 1}}, [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 90, "level": 1}}]], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. KATAKWI Central Central Ward Usuk Town Council Pdm Sacco 6 /2/2023 \nYes \nBoard members were elected by the DLG Ward Limited GM.\n7. KATAKWI \nDLG Odoot Odoot Palam Pdm Sacco Limited\n8. KATAKWI \nDLG Okokoma Okokoma Akoboi Pdm Sacco Limited\n9. KATAKWI \nDLG Toroma Toroma Toroma Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 90, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1% /2/2023 Yes \nBoard members were elected by the GM.", "metadata": {"headings": [{"headings_0": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "(Yes/No)", "page": 90, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30/1/2023 Yes", "metadata": {"headings": [{"headings_0": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Board members were elected by the GM.", "metadata": {"headings": [{"headings_0": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "7*h/2/2023 Yes", "page": 91, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12%/6/2022 Yes", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Board members were elected by the GM. \n10 KATAKWI Western Western Ward Katakwi Town Council Pdm Sacco 7 /2/2023 \nDLG Ward Limited \n87 \n3 members didn't fill Out of 9 members only 6 filled expression of interest forms \nexpression of interest forms \nAppendix 18: \nNon functionality of SACCO committees and sub committees \nVote Name of SACCO Supervisory Executive Loan Sub Production Marketing Business Finance and Remarks Nam committee Committee committee sub sub Developmen investment \ne \nCommittee Committee t services sub \nsub \nCommittee \nWa Is the Wa Is the Wa Is the s it commi s it commi s it commi \nCommittee \nIs the \nIs the Wa Is the Wa Is the commi \ncommi s it commi s it commi Con ttee Con ttee Con ttee ttee ttee Con ttee Con ttee stit operat stit operat stit operat \nute ional? ute ional? ute ional? \noperat stit operat stit operat stit operat ional? ute ional? ute ional? ute ional? d? (opera d? (opera d? (opera (opera d? (opera d? (opera d? (opera (ye tional (ye tional (ye tional tional (ye tional (ye tional (ye tional s/N or Not s/N or Not s/N or Not \nor Not s/N or Not s/N or Not s/N or Not", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}, [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}]], "page": 91, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. operat 0) operat 0) operat operat o) operat 0) operat 0) operat ional) ional) ional) ional) ional) ional) ional)", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], "page": 92, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. KATAKWI \nAbela Getom Pdm Sheep rearing, Piggery, Poultry, No \n10 10 \\| 4 4 DLG Abela Sacco Limited Cassava growing\n2. KATAKWI Abwokodia Usuk Cassava growing, Groundnuts No 8 8 5 5", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I DLG \nAbwokodia\\_\\| Pdm Sacco Limited growing, Goat rearing, Piggery", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. KATAKWI \nGroundnuts growing, Maize No 12 12 5 4 DLG \ngrowing, Rice growing, Cassava \nAliakamer Katakwi growing, Poultry,", "metadata": {"headings": [{"headings_0": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, {"headings_1": {"content": "30/1/2023 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Sheep", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aliakamer Pdm Sacco Limited rearing, Goat rearing \\_", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. KATAKWI Amusia Amusia Sheep rearing, Poultry, No 11 11 0 0 DLG Amusia Pdm Sacco Limited Piggery\n5. KATAKWI Atorom Obongut Sheep rearing. Poultry, No 8 8 2 1 DLG \nAtorom Ward Toroma Cassava growing, Green Gram, \nObongut Town Council Pdm Produce buying and selling \nWard Sacco Limited\n6. KATAKWI Central Ward Usuk Goat rearing, Sheep rearing, I DLG Central Town Council Pdm Piggery, Sim-sim growing\n7. u Ward Sacco Limited \nKATAKWI \nSheep rearing 5 Green Gram No DLG \nOdoot Palam Pdm 1 Poultry 1 Groundnuts", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "10 10 TA \u00b0 14 11 5 4 \nOdoot Sacco Limited growing 4", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}, [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}]], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. KATAKWI Okokoma Akoboi Cassava growing, Groundnuts 6 6 5 5 \u201c\\|", "metadata": {"headings": [{"headings_0": {"content": "Sheep", "page": 96, "level": 3}}, {"headings_1": {"content": "12%/6/2022 Yes", "page": 91, "level": 1}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nOkokoma Pdm Sacco Limited growing, Piggery", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. KATAKWI \nSheep rearing, Goats rearing, No 8 8 4 2 DLG \nCow peas growing, Cassava \ngrowing, Groundnuts growing, \nToroma Toroma Piggery, Poultry, Green \nToroma Pdm Sacco Limited Gram", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n10 \\| KATAKWI Western Ward Poultry, Groundnuts growing, No il il 6 4 . DLG \nKatakwi Town Sheep rearing, Cassava growing, ii \nWestern \nCouncil Pdm Sacco Piggery, Rice growing, \nWard Limited growing \n92 \nAppendix 23: \nFailure to car out Wealth ranking of households \nSN Vote Name Parish Name \nLs KATAKWI DLG \nAbela \nWas wealth ranking No. of No. of villages were Remarks \ncarried out at parish village wealth ranking was \n\\_ level? s carried out \nNo \n6 0 Wealth ranking was not carried out", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}, [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}]], "page": 96, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. KATAKWI DLG No 4 0 Wealth ranking was not carried Abwokodia\n3. KATAKWI DLG Aliakamer No\n4. KATAKWI DLG \nNo Amusia\n5. KATAKWI DLG Atorom Obongut No Ward\n6. KATAKWI DLG \nNo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "out \n6 0 \nWealth ranking was not carried out \n6 0 Wealth ranking was not carried out \n3 0 \nWealth ranking was not carried out \n4 0 Wealth ranking was not carried Central Ward out Fi KATAKWI DLG \nOdoot", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. KATAKWI DLG \nOkokoma\n9. KATAKWI DLG \nToroma\n10. KATAKWI DLG", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No \n7 0 Wealth ranking was not carried out \nNo \n6 0 Wealth ranking was not carried \nNo \n5 0 Wealth ranking was not carried \nNo \n4 0 Wealth ranking was not carried Western Ward out \n93 \nAppendix 24: \nUtilization of PDM administrative and coordination funds \nDocument Transaction Description PAYEE Number Date \nN N \nunaccounted for fund", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}, [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}], [{"headings_0": {"content": "No", "page": 96, "level": 4}}, {"headings_1": {"content": "Sheep", "page": 96, "level": 3}}]], "page": 97, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DIN|NI w", "metadata": {"headings": [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}], "page": 98, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NS \n\u00a9 \nMALINGA MOSES 817210 29 PDM-17 26-Jun-23 Being i Facilitation for PDM Operational i Funds MALINGA MOSES 817210 36 PDM-20 26-Jun-23 Being i Facilitation for PDM Operational i Funds ACHEN LILLIAN \nPDM-20 26-Jun-23 Being Facilitation for PDM Operational Funds ACHEN LILLIAN \nAB uo B \n1027374 IKAA STEPHEN 1027374 \nBY] oO] PDM-25 26-Jun-23 Being Facilitation for PDM Operational Funds IKAA STEPHEN 1027374 \nunaccounted for Funds \nunaccounted for funds 149,036 unaccounted for funds 394, 94,364 unaccounted for funds 170,972 unaccounted for funds", "metadata": {"headings": [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}, [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}], [{"headings_0": {"content": "DIN|NI w", "page": 98, "level": 1}}, {"headings_1": {"content": "No", "page": 96, "level": 4}}]], "page": 98, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u PDM-42", "metadata": {"headings": [{"headings_0": {"content": "u PDM-42", "page": 100, "level": 3}}, {"headings_1": {"content": "DIN|NI w", "page": 98, "level": 1}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27-Jun-23 \nACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 170,972 unaccounted for funds ACCOUNT \nPDM-42 27-Jun-23 Being Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 149,036 unaccounted for funds", "metadata": {"headings": [{"headings_0": {"content": "u PDM-42", "page": 100, "level": 3}}, {"headings_1": {"content": "DIN|NI w", "page": 98, "level": 1}}, [{"headings_0": {"content": "u PDM-42", "page": 100, "level": 3}}, {"headings_1": {"content": "DIN|NI w", "page": 98, "level": 1}}]], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDM-48 27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "| PDM-48 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "u PDM-42", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bu PDM-48", "metadata": {"headings": [{"headings_0": {"content": "Bu PDM-48", "page": 100, "level": 2}}, {"headings_1": {"content": "| PDM-48 27-Jun-23", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "Bu PDM-48", "page": 100, "level": 2}}, {"headings_1": {"content": "| PDM-48 27-Jun-23", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u PDM-48", "metadata": {"headings": [{"headings_0": {"content": "u PDM-48", "page": 100, "level": 3}}, {"headings_1": {"content": "Bu PDM-48", "page": 100, "level": 2}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "u PDM-48", "page": 100, "level": 3}}, {"headings_1": {"content": "Bu PDM-48", "page": 100, "level": 2}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDM-72 27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "| PDM-72 27-Jun-23", "page": 100, "level": 2}}, {"headings_1": {"content": "u PDM-48", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM-72 \n27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "| PDM-72 27-Jun-23", "page": 100, "level": 2}}, {"headings_1": {"content": "u PDM-48", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wu PDM-72 27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "wu PDM-72 27-Jun-23", "page": 100, "level": 2}}, {"headings_1": {"content": "| PDM-72 27-Jun-23", "page": 100, "level": 2}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FE PDM-74 27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "wu PDM-72 27-Jun-23", "page": 100, "level": 2}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a PDM-74 27-Jun-23", "metadata": {"headings": [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM-74 27-Jun-23 \nACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST ACCOUNT \n394,364 unaccounted for funds \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 170,972 unaccounted for funds ACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 149,036 unaccounted for funds ACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST \nACCOUNT \n394,364 unaccounted for funds \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 170,972 unaccounted for funds ACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST \nACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST \nACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST \nACCOUNT \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST \nACCOUNT \n149,036 unaccounted for funds 394,364 unaccounted for funds 170,972 unaccounted for funds 149,036 unaccounted for funds \nPDM-91 27-Jun-23 Being Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 394,364 unaccounted for funds ACCOUNT \n96 \n27-Jun-23 \nBeing Facilitation for PDM Operational Funds KATAKWI\\_ DLG IMPREST ACCOUNT \n170,972 unaccounted for funds \nPDM-91 \n27-Jun-23 \nBeing Facilitation for PDM Operational Funds KATAKWI DLG IMPREST 149,036 unaccounted for funds ACCOUNT", "metadata": {"headings": [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}, [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, {"headings_1": {"content": "FE PDM-74 27-Jun-23", "page": 100, "level": 3}}]], "page": 100, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N ru |", "metadata": {"headings": [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}], "page": 101, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ay \nAppendix 26: \nFailure to follow the stipulated loan application and approval process \nSN Vote Parish Name of SACCO \"\\| Name of PRF beneficiary Was the Date loan Loan Were the Were they Remarks Name \nbeneficiary was Amount loan vetted by a \nfrom the obtained \nbeneficiar village \napproved ies meeting PDM \nselected convened by enterprise through the \nthe \nenterprise \n1 KATAKWI Abela Abela Getom Pdm Okure Micheal (Sheep rearing) DLG Sacco Limited Alayo Janet (Piggery) \nKATAKWI Abwokodia Abwokodia Usuk Pdm Okiro Emmanuel (Cassava \nPDMIS \nroups \nJuly 2023 1M each Yes No Village meeting minute was not availed July 2023 1M each No Village DLG Sacco Limited growing) September meeting Opel John Francis (Groundnuts 2023 \nminute was bp \\_\\_\\| growing) \nnot availed 3, KATAKWI Aliakamer Aliakamer Katakwi Pdm Areikin Nathan (rice growing) Yes September 1M each Yes No", "metadata": {"headings": [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}, [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}], [{"headings_0": {"content": "N ru |", "page": 101, "level": 4}}, {"headings_1": {"content": "a PDM-74 27-Jun-23", "page": 100, "level": 3}}]], "page": 101, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Village", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "N ru |", "page": 101, "level": 4}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Sacco Limited Abwate Mary (Goat rearing) 2023 \nmeeting July 2023 \nminute was SE not availed", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "N ru |", "page": 101, "level": 4}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. KATAKWI Amusia Amusia Amusia Pdm lemu Simon Peter (Poultry) es September 1M each Yes No Village DLG Sacco Limited Emong Pancras (Piggery) 2023 \nmeeting minute was \\| not availed\n5. KATAKWI Atorom Atorom Obongut Ward Akwi Angella (Poultry) Yes September 1M each Yes No Village DLG Obongut Toroma Town Council Esokodo Isaac (Sheep rearing) 2023 \nmeeting Ward Pdm Sacco Limited \nAugust 2023 \nminute was Ta not availed\n6. KATAKWI Central Ward Central Ward Usuk Ikwangat Deborah Norah (Sheep Yes \nSeptember 1M each Yes No Village DLG Town Council Pdm rearing) 2023 meeting Sacco Limited Aguma Joyce (Sheep rearing) \nminute was", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "N ru |", "page": 101, "level": 4}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "beep a", "metadata": {"headings": [{"headings_0": {"content": "beep a", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not availed ne KATAKWI Odoot Odoot Palam Pdm Oburo Julius (Sheep rearing) Yes July 2023 1M each Yes No", "metadata": {"headings": [{"headings_0": {"content": "beep a", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Village", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "beep a", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Sacco Limited Amuron Janet (Poultry) \nmeeting minute was N not availed", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "beep a", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. KATAKWI Okokoma Okokoma Akoboi Pdm Akellot Margret (Cassava growing) Yes October 1M each Yes No", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "beep a", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Village", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Sacco Limited 2023 meeting \n98 \nIkauwat Alice Jeniffer (Groundnuts September \nminute was growing) 2023 not availed KATAKWI Toroma Toroma Toroma Pdm Odongo Francis (Sheep rearing) October", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}, [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], [{"headings_0": {"content": "Village", "page": 102, "level": 3}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}]], "page": 102, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Village", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 103, "level": 1}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], "page": 103, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Sacco Limited Ikuwe Stella Rose (Sheep rearing) 2023 \nmeeting August 2023 \nminute was not availed KATAKWI Western Western Ward Katakwi Adengo Florence (Sheep rearing) \nSeptember 1M each Yes No Village DLG Ward Town Council Pdm Otim Julius (Piggery) 2023", "metadata": {"headings": [{"headings_0": {"content": "Village", "page": 103, "level": 1}}, {"headings_1": {"content": "Village", "page": 102, "level": 3}}], "page": 103, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}], "page": 103, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sacco Limited \nminute was not availed \n99 \nAppendix 27: \nFailure to obtain an insurance policy \nSN. Vote Parish Name of SACCO \\| Name of PRF beneficiary Name Name \nLoan \nIf the loan is for a farming Remark Amount \noperation, did the borrower obtain \nan agriculture insurance policy \nunder the Uganda Agriculture \nInsurance Scheme (UAIS)? \\_", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}]], "page": 103, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATAKWI Abela Abela Getom Pdm Sacco Okure Micheal (Sheep rearing) 989,000 No \nAn agriculture \nDLG Limited Alayo Janet (Piggery) each \ninsurance policy was Abwokodiz \\_ not obtained. 2, KATAKWI Abwokodia Usuk Pdm Okiro Emmanuel (Cassava growing) 989,000 No \nAn agriculture \nDLG Sacco Limited Opel John Francis (Groundnuts each \ninsurance policy was rowing) not obtained.\n2. KATAKWI Aliakamer Aliakamer Katakwi Pdm Areikin Nathan (rice growing) 989,000 No \nAn agriculture \nDLG Sacco Limited Abwate Mary (Goat rearing) each \ninsurance policy was", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 103, "level": 3}}, {"headings_1": {"content": "Village", "page": 103, "level": 1}}], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "K ige", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not obtained. \n4, KATAKWI Amusia Amusia Amusia Pdm Alemu Simon Peter (Poultry) 989,000 No \nAn agriculture \nDLG Sacco Limited Emong Pancras (Piggery) each \ninsurance policy was not obtained. \n5, KATAKWI Atorom Atorom Obongut Ward Akwi Angella (Poultry) 989,000 No \nAn agriculture \n\\_ DLG Obongut Toroma Town Council Esokodo Isaac (Sheep rearing) each \ninsurance policy was Ward Pdm Sacco Limited \nnot obtained.", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. KATAKWI Central Central Ward Usuk Town Ikwangat Deborah Norah (Sheep 989,000 No \nAn agriculture \nDLG Ward Council Pdm Sacco rearing) \neach \ninsurance policy was \u2014 Limited Aguma Joyce (Sheep rearing) \nnot obtained.\n7. KATAKWI Odoot Odoot Palam Pdm Sacco Oburo Julius (Sheep rearing) 970,000 No \nAn agriculture \nDLG Limited Amuron Janet (Poultry) each \ninsurance policy was not obtained.\n8. KATAKWI Okokoma Okokoma Akoboi Pdm Akellot Margret (Cassava growing) 989,000 No \nAn agriculture \nDLG Sacco Limited Ikauwat Alice Jeniffer (Groundnuts each \ninsurance policy was growing) not obtained. 9; KATAKWI Toroma Toroma Toroma Pdm Odongo Francis (Sheep rearing) 989,000 No \nAn agriculture \nDLG Sacco Limited Ikuwe Stella Rose (Sheep rearing) each \ninsurance policy was not obtained.\n9. KATAKWI Western Western Ward Katakwi Adengo Florence (Sheep rearing) 989,000 No \nAn agriculture \nDLG Ward Town Council Pdm Sacco Otim Julius (Piggery) each \ninsurance policy was i jt Limited \nnot obtained.", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100 \nAppendix 28: \nDelayed/Low disbursement of Parish Revolving Fund (PRF) \nSN Vote Name Parish Name PDM SACCO Name", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}, [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}], [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}]], "page": 104, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATAKWI Abela Abela Getom Pdm Sacco Limited DLG\n2. KATAKWI Abwokodia Abwokodia Usuk Pdm Sacco Limited DLG\n3. KATAKWI Aliakamer Aliakamer Katakwi Pdm Sacco Limited DLG\n4. KATAKWI Amusia Amusia Amusia Pdm Sacco Limited DLG\n5. KATAKWI Atorom Obongut Atorom Obongut Ward Toroma Town DLG Ward Council Pdm Sacco Limited\n6. KATAKWI Central Ward Central Ward Usuk Town Council Pdm DLG Sacco Limited\n7. KATAKWI Odoot Odoot Palam Pdm Sacco Limited DLG\n8. KATAKWI Okokoma Okokoma Akoboi Pdm Sacco Limited DLG\n9. KATAKWI Toroma Toroma Toroma Pdm Sacco Limited DLG\n10. KATAKWI Western Ward Western Ward Katakwi Town Council DLG \nPdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nTotal PRF received Total \n%age Remarks (2021/2022 & Disbursements disbursed", "metadata": {"headings": [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}, [{"headings_0": {"content": "K ige", "page": 104, "level": 5}}, {"headings_1": {"content": "meeting", "page": 103, "level": 3}}]], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 105, "level": 3}}, {"headings_1": {"content": "K ige", "page": 104, "level": 5}}], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Loans)", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(C) = (B/A) \n107,766,696 \n95,000,000 88% Delayed/Low disbursement of PRF \n107,766,696 98,000,000 \n107,766,696 105,000,000 \nDelayed/Low disbursement of PRF Delayed/Low disbursement of PRF \n107,766,696 \n43,000,000 40% Delayed/Low disbursement of PRF \n107,766,696 \n80,000,000 74% Delayed/Low disbursement of PRF \n107,766,696 \n87,000,000 81% Delayed/Low disbursement of PRF \n107,766,696 \n48,000,000 \\| 45% Delayed/Low disbursement of PRF 107,766,696 \n32,000,000 30% Delayed/Low disbursement of PRF \n107,766,696 \n55,000,000 51% Delayed/Low disbursement of PRF \n107,766,696 \n107,000,000 99% Delayed/Low disbursement of PRF \n1,077,666,960 \n750,000,000 \n101 \nAppendix 29: \nIrregularities in PRF loan disbursements \nS Vote Parish Name of SACCO \nName of PRF beneficiary N. Name Name \n", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}, [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}]], "page": 105, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. KATAKWI \nOkure Micheal (Sheep rearing) DLG \nAbela Getom Pdm Sacco Alayo Janet (Piggery) \nAbela \nLimited\n2. KATAKWI \nOkiro Emmanuel (Cassava DLG \ngrowing) \nOpel John Francis (Groundnuts Abwokodia Usuk Pdm Sacco growing) \nL \nAbwokodia Limited\n3. KATAKWI \nAreikin Nathan (rice growing) DLG \nAliskarmar Kavala Pdm Abwate Mary (Goat rearing) Aliakamer Sacco Limited\n4. KATAKWI \nAlemu Simon Peter (Poultry) DLG", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Emong Pancras (Piggery) Amusia Amusia Pdm Sacco \nAmusia \nLimited", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. KATAKWI \nAkwi Angella (Poultry) \naoe \nAtorom Atorom Obongut Ward \nObongut Toroma Town Council Pdm Esokodo Isaac (Sheep rearing) Ward Sacco Limited\n6. KATAKWI \nIkwangat Deborah Norah DLG (Sheep rearing) Aguma Joyce (Sheep rearing) Central Ward Usuk Town \nCentral Ward Council Pdm Sacco Limited\n7. KATAKWI \nOburo Julius (Sheep rearing) DLG \nOdoot Palam Pdm Sacco Amuron Janet (Poultry) Odoot \nLimited", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "102 \nLoan Amount as per hea Amount as per Remark \nSACCO records household evidence \n\\| provided (Interview \nnotes) \n1,000,000 989,000 Under payment of PRF funds \\| 1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \\| 1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 970,000 Under payment of PRF funds \n970,000 Under payment of PRF funds \\| 1,000,000 \nme \n", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}, [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}]], "page": 106, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. KATAKWI \nAkellot Margret (Cassava", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 105, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 105, "level": 3}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "growing)", "metadata": {"headings": [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Okokoma Akoboi Pdm Sacco Ikauwat Alice Jeniffer Okokoma Limited (Groundnuts growing)", "metadata": {"headings": [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. KATAKWI \nOdongo Francis (Sheep rearing)", "metadata": {"headings": [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nDLG \nTorema Torama Pdm Sacco Ikuwe Stella Rose (Sheep Toroma Limited rearing) \n10 KATAKWI \nAdengo Florence (Sheep \nDLG \nrearing) \nWestern Western Ward Katakwi Town Otim Julius (Piggery) \nWard \nCouncil Pdm Sacco Limited \n103 \n1,000,000 989,000 Under payment of PRF funds \n1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000 \n989,000 Under payment of PRF funds \n1,000,000 989,000 Under payment of PRF funds \n1,000,000 \n989,000 Under payment of PRF funds", "metadata": {"headings": [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}, [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}], [{"headings_0": {"content": "growing)", "page": 107, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 105, "level": 1}}]], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,000,000 19,761,000", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], "page": 107, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 30: \nH alted Disbursement of PRF Funds UGX.3,987,367,752 \nSN Vote Name Parish Name PDM SACCO Name Total PRF received Total Closing Bank \nRemarks \n(2021/2022 & 2022/2023) Disbursements \nBalance as at \n1, KATAKWI DLG Okocho Okocho Okulonyo Pdm Sacco \n", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}, [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}]], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. KATAKWI DLG Okuso Okuso Ngariam Pdm Sacco E \n3; KATAKWI DLG Nyero Nyero Ngariam Pdm Sacco\n3. KATAKWI DLG Oedepus Oedepus Ngariam Pdm Sacco 5, KATAKWI DLG Akisim Akisim Ngariam Pdm Sacco\n4. KATAKWI DLG Adipala Adipala Ngariam Pdm Sacco\n5. KATAKWI DLG Bisina Bisina Ngariam Pdm Sacco\n6. KATAKWI DLG Apeleun Apeleun Ngariam Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "g, KATAKWI DLG Osep Osep Ngariam Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. KATAKWIDLG Olupe T/Board Olupe T/Board Ngariam Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, {"headings_1": {"content": "growing)", "page": 107, "level": 3}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ara", "metadata": {"headings": [{"headings_0": {"content": "ara", "page": 108, "level": 2}}, {"headings_1": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11 DLG Olupe Olupe Ngariam Pdm Sacco \n12 KATAKWI DLG Omukuny Omukuny Okulony Pdm Sacco 13 KATAKWI DLG Okuda Okuda Ongongoja Pdm Sacco 14 KATAKWI DLG Oburatum Oburatum Ongongoja Pdm Sacco 15 KATAKWI DLG Odungulu Odungulu Okore Pdm Sacco \n16 KATAKWI DLG Aminit Aminit Okore Pdm Sacco \n17 KATAKWI DLG Acuna Acuna Angodingod Pdm Sacco 18 KATAKWI DLG Okore Okore Okore Pdm Sacco \n19 KATAKWI DLG Adungulu Adungulu Omodoi Pdm Sacco \n20 KATAKWI DLG Okwamomwar Okwamomwar Palam Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "ara", "page": 108, "level": 2}}, {"headings_1": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}, [{"headings_0": {"content": "ara", "page": 108, "level": 2}}, {"headings_1": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}], [{"headings_0": {"content": "ara", "page": 108, "level": 2}}, {"headings_1": {"content": "20,000,000 19,761,000", "page": 107, "level": 1}}]], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Loans)", "metadata": {"headings": [{"headings_0": {"content": "(Loans)", "page": 108, "level": 1}}, {"headings_1": {"content": "ara", "page": 108, "level": 2}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30/9/2023", "metadata": {"headings": [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 108,770,148 \n107,766,696 \nHalted disbursement of PRF \n107,766,696 \n0 108,770,148 = disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \nmT 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 108,770,148 \\| Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 \\| Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 \\| Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 Halted disbursement of PRF \n107,766,696 \n0 \\| 108,770,148 Halted disbursement of PRF \\| \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \\| \n107,766,696 \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \\| \n0 108,770,148 Halted disbursement of PRF \n107,766,696 \\| \n0 108,770,148 Halted disbursement of PRF \n104 \n21 KATAKWI DLG Ongongoja Ongongoja Ongongoja Pdm Sacco i 107,766,696 22 KATAKWI DLG Acanga Acanga Palam Pdm Sacco \n107,766,696 23 KATAKWI DLG Aakum Aakum Guyaguya Pdm Sacco \n107,766,696 24 KATAKWI DLG Omodoi Omodoi Omodoi Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}, [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}], [{"headings_0": {"content": "30/9/2023", "page": 108, "level": 3}}, {"headings_1": {"content": "(Loans)", "page": 108, "level": 1}}]], "page": 108, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "107,766,696", "metadata": {"headings": [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], "page": 109, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25 KATAKWI DLG Aparisa Aparisa Omodoi Pdm Sacco \n107,766,696 26 KATAKWI DLG Atirir Atirir Omodoi Pdm Sacco \n107,766,696 27 KATAKWI DLG Mil Mil Mil Mil Ongongoja Pdm Sacco \n107,766,696 28 KATAKWI DLG Aketa Town Aketa Town Board Pdm Sacco \n107,766,696 Board \nKATAKWI DLG Keelim Keelim Okore Pdm Sacco \n107,766,696 KATAKWI DLG Oriamo Oriamo Okore Pdm Sacco \n107,766,696 KATAKWI DLG Opiananya Opiananya Okore Pdm Sacco \n107,766,696 KATAKWI DLG Akisim Akisim Angodingod Pdm Saaco \n107,766,696 33 KATAKWI DLG Moru Moru Amusia Pdm Sacco \\| \n107,766,696 34 KATAKWI DLG Atete Atete Angodingod Pdm Sacco \\| \n107,766,696 35 KATAKWI DLG Okulonyo Okulonyo Okulonyo Pdm Sacco \\| \n107,766,696 36 KATAKWI DLG Okuliak Okuliak Okulonyo Pdm Sacco \n107,766,696 \n0 \n108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF \n0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 Da a disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 0 108,770,148 Halted disbursement of PRF 37 KATAKWI ues Asuret Amusia Pdm Sacco \n107,766,696 \n0 \\| 108,770,148 Halted disbursement of PRF 3,987,367,752 \\| 4,024,495,476 \n105 \nAppendix 31: \nIrrequlari in allocation of program expenditure by catego \nSN. Category \nDescriptio Approved Ideal Actual Variance Expenditures Expenditur Variance Remarks n budget allocation budget (%) \ne allocation (%) \n(%) Allocation (%)", "metadata": {"headings": [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}, [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}], [{"headings_0": {"content": "107,766,696", "page": 109, "level": 3}}, {"headings_1": {"content": "30/9/2023", "page": 108, "level": 3}}]], "page": 109, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(%) _", "metadata": {"headings": [{"headings_0": {"content": "(%) _", "page": 110, "level": 1}}, {"headings_1": {"content": "107,766,696", "page": 109, "level": 3}}], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B) (\u00a9) (D)=(B/A ( E)=(C- (6) (H)=(G/F) (D=(C-H) )", "metadata": {"headings": [{"headings_0": {"content": "(%) _", "page": 110, "level": 1}}, {"headings_1": {"content": "107,766,696", "page": 109, "level": 3}}], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "D)", "metadata": {"headings": [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 RWSSG \n(a) New capital developments that Minimum 175,000,000 Min. 65% 71% (6) includes water and sanitation of 65% \nfacilities \n(b) Rehabilitation of water facilities Maximum 56,000,000 Max. 25% 23% 2 \nOver 123,676,330 budgeting \nUnder \nof 25% 78,243,050 budgeting \n(c) Investment servicing costs Maximum 14,430,000 Max. 10% 6% 4 45,577,000 \nUnder \nof 10% budgeting \nTotal RWSSG (A) 245,430,000 247,496,380", "metadata": {"headings": [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}, [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}], [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}], [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}], [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}], [{"headings_0": {"content": "D)", "page": 110, "level": 3}}, {"headings_1": {"content": "(%) _", "page": 110, "level": 1}}]], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(F)", "metadata": {"headings": [{"headings_0": {"content": "(F)", "page": 110, "level": 3}}, {"headings_1": {"content": "D)", "page": 110, "level": 3}}], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 PWSG \n(a) New capital developments that Minimum 125,000,000 Min. 85% 86% (1) 88,985,532 \nOver includes water and sanitation of 85%", "metadata": {"headings": [{"headings_0": {"content": "(F)", "page": 110, "level": 3}}, {"headings_1": {"content": "D)", "page": 110, "level": 3}}, [{"headings_0": {"content": "(F)", "page": 110, "level": 3}}, {"headings_1": {"content": "D)", "page": 110, "level": 3}}]], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgeting", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "facilities \n(b) Investment servicing costs Maximum 19,704,000 Max. 15% 14% 1 54,170,050 38% (23) Under of 15% budgeting + \nTotal PWSG 144,704,000 143,155,582 \n106 \nAppendix 32: \nFairness in the distribution of projects \nSub Water coverage \nCounty rate \nAmount allocated to the %age of amount allocated to the \nDistrict \u2018average g rate Variance Sub County \nSub County out of the total District \n: \nfonedsi \\| ns PSC fOngensos 635 a \u2014 \n150,000,000 \nNgariam . 99.3 \n83.7 -15.6 42.0% \noO m \nN \n107 \nAppendix 33: \nSpecial Consideration of Seed Schools and Health Centres \nSN UGIFT Project \nWater source Community = Conclusion place and status (name) and \naccessibility to", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}, [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}], [{"headings_0": {"content": "budgeting", "page": 110, "level": 3}}, {"headings_1": {"content": "(F)", "page": 110, "level": 3}}]], "page": 110, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "F\u00fc", "metadata": {"headings": [{"headings_0": {"content": "F\u00fc", "page": 112, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 110, "level": 3}}], "page": 112, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "water s status \n1 \nonstruction of Akoboi Seed Secondary School \nNo water source in I Akoboi The water source was not provided place \n2 Construction of Getom Seed Secondary School The water source is \nThe water source was not provided about 500m away \n3 Construction of Toroma Seed Secondary School Very old water Toroma \nsource \n\\| \nThe water source was not provided \n4 Upgrade of Akoboi HCII to HC III \nUpgrade of Koritok HCII to HC III", "metadata": {"headings": [{"headings_0": {"content": "F\u00fc", "page": 112, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 110, "level": 3}}, [{"headings_0": {"content": "F\u00fc", "page": 112, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 110, "level": 3}}], [{"headings_0": {"content": "F\u00fc", "page": 112, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 110, "level": 3}}], [{"headings_0": {"content": "F\u00fc", "page": 112, "level": 2}}, {"headings_1": {"content": "budgeting", "page": 110, "level": 3}}]], "page": 112, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[s", "metadata": {"headings": [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], "page": 112, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of a staff house at Aliakameri HC III \nOld water source \nOilotor village The water source was not provided \nOld water source = Koritok village \nThe water source was not provided Old water source Aliakamer village The water source was not provided \n108 \nAppendix 34: \nFunctionality of implemented Projects \nSN \\| Facility Date of Location \n\\| Functional \nNon-functional Management \ndescription construction explanation \n1 Drilling and April 2023 Okulonyo sub county, Omukuny parish, Amuturo Functional \nN/A \ninstallation of 7 village Boreholes \n[", "metadata": {"headings": [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}, [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}], [{"headings_0": {"content": "[s", "page": 112, "level": 4}}, {"headings_1": {"content": "F\u00fc", "page": 112, "level": 2}}]], "page": 112, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "April 2023 Ngariam sub county, Adipala parish, Adipala village Functional", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Ngariam sub county, Adipala parish, Adipala village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "[s", "page": 112, "level": 4}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Ngariam sub county, Adipala parish, Adipala village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "[s", "page": 112, "level": 4}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Ngariam sub county, Adipala parish, Adipala village Functional", "page": 113, "level": 1}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Ngariam sub county, Adipala parish, Adipala village Functional", "page": 113, "level": 1}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N/A \nApril 2023 Angodingod sub county, Angodingod parish, Functional \nN/A \nAkalele village \nApril 2023 Magoro sub county, Magoro parish, Kanapa A N/A \nNon functional \nDrilled but was a dry \\| village well \nApril 2023 Akoboi sub county, Okokoma parish, Akoboi Seed N/A \nNon functional \nDrilled but was a dry \neto Secondary School well 2 Rehabilitation of 7 May 2023 \nsub county, Abela parish, Aboiboi village Functional \nN/A \nBoreholes \nMay 2023 Akoboi sub county, Alukucok parish, Otomei village Functional \nN/A \nMay 2023 Katakwi sub county, Olela parish, Kelim village Functional \nN/A", "metadata": {"headings": [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}, [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Kapujan sub county, Orimai parish, Osongai village Functional", "page": 113, "level": 1}}]], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "metadata": {"headings": [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N/A \nMay 2023 Usuk sub county, Abwokodia parish, Oleroi village Functional \nN/A \nMay 2023 Usuk sub county, Usuk parish, Adurkoi village Functional \nN/A \\{\\| \n\\|\\_May 2023 Palam sub county, Odoot parish, Acilimeri village Functional \n[ N/A \n3 \nMotorization of a 4 July, 2023 \nNgariam sub county, Olupe Rural Growth Centre 4 out of 5 public water 1 public water stand Management was not \none Hand pump \n(Town Board) Bisina HC II \nstand points are point is not aware but plans to \nborehole \nfunctional \nfunctional. The repair the broken \ntapes are broken. tapes. \n109 \nAppendix 35: \nFunctionality of Existing water facilities Type of water facility oye Sub County oven Village 3", "metadata": {"headings": [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}, [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, {"headings_1": {"content": "April 2023 Guyaguya sub county, Aakum parish, Acera village Functional", "page": 113, "level": 1}}]], "page": 113, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Population", "metadata": {"headings": [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Date constructed Status (Functional, Non-functional) el \n1998 \nNon-functional \n17,133 ie \n, \nShallow well Usuk Town council western ootomen \\| 2002 \nNon-functional \n(32 Toratoower [kart", "metadata": {"headings": [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}, [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}], [{"headings_0": {"content": "Population", "page": 114, "level": 3}}, {"headings_1": {"content": "|_May 2023 Magoro sub county, Omasia parish, Atiiya village Functional", "page": 113, "level": 1}}]], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[oe Kelm", "metadata": {"headings": [{"headings_0": {"content": "[oe Kelm", "page": 114, "level": 4}}, {"headings_1": {"content": "Population", "page": 114, "level": 3}}], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ba 1 3 \nSalome ak [ot [oe \na \ne \n\u00c4 \nBle\\} [borehole [garen \\| [otersuisas 0 una", "metadata": {"headings": [{"headings_0": {"content": "[oe Kelm", "page": 114, "level": 4}}, {"headings_1": {"content": "Population", "page": 114, "level": 3}}, [{"headings_0": {"content": "[oe Kelm", "page": 114, "level": 4}}, {"headings_1": {"content": "Population", "page": 114, "level": 3}}], [{"headings_0": {"content": "[oe Kelm", "page": 114, "level": 4}}, {"headings_1": {"content": "Population", "page": 114, "level": 3}}]], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "metadata": {"headings": [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \n; \n0 Ongongoja Ongatunyo 1999 Non-functional m \n110 \n25 Borehole Usuk Adacar Guyaguya Non-functional Shallow well Cheleuko Obwapesur 2001 Non-functional \n8 \n15,140 \n111 \n1993 \nNon-functional \nAppendix 36: \nProjects/programs not screened for likely environmental and social impacts \nSN Project Name Project (UGX) Amount Construction of 2 classroom block at Osudio 18,200,000 2 Construction of 5 stance pit latrine at 21,272,235 Amusia P/S \n3 Construction of 5 stance pit latrine at Akurao 21,728,565 P/S \n\\|]", "metadata": {"headings": [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}, [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}], [{"headings_0": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, {"headings_1": {"content": "[oe Kelm", "page": 114, "level": 4}}]], "page": 114, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Expenditure(UGX)", "metadata": {"headings": [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], "page": 116, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18,200,000 19,145,012 \n19,555,709 Total 61,200,800 56,900,721 \nAppendix 37: \nBeneficiaries of Irrigation Equipment \nSN Name of Total Value Co-payment Amount Variance Date of Date of receipt Did the farmer Remarks Farmer of the amount paid \nirrigation expected -25% \npayment of of equipment receive the funds by bythe farmer equipment? equipment of equipment farmer YES/NO value \n1 Osege Silver 24,127,932 6,031,983 0 6,031,983 N/A \n\\| Ne co-funding from the farmer \n2 Okello Jimmy 23,864,639 5,966,160 0 5,966,160 N/A 16/10/2023 Yes No co-funding from the farmer \n3 Malinga 23,735,806 5,933,952 0 5,933,952 N/A 16/10/2023 Yes No co-funding from the Johnson \nfarmer \n4 Olinga Krispo 12,025,191 3,006,298 \n3,006,298 N/A 16/10/2023 Yes No co-funding from the farmer \n83,753,568 20,938,393 20,938,393 \nAppendix 38: \nNon adherence to supplier\u2019s selection criteria \nVoucher Payment Equipment Supplier \nProcurement \nContract Remarks from the review of procurement based on Number date \nreference Amount rogram guidelines \nN/A N/A M/s Eco Soil and Water KATA857/SUPLS/22- 83,753,568 -Direct procurement. \nEngineers (U) Ltd \n23/00191", "metadata": {"headings": [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}]], "page": 116, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- of contract to sole bidder\n- selection criteria of choosing the lowest priced technically responsive bid was not adhered to.", "metadata": {"headings": [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], "page": 116, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "112 \nAppendix 39: \nInvoice Description Number \nFailure to withhold taxes \nwk23-055 Funds for repair and servicing of motor vehicle UG3177R. \nEFT / Payment Invoice Amount Distribution 6% WHT Check Date Amount Amount not Number \nwithheld \n3777963 21-Feb-23 5,000,000 5,000,000 300,000 \nHTH-23- Being payment for construction of Staff House at Aliakamer HC III Cert 2 6417571 27-Jun-23 222 \nEDUC-23- Payment for the construction of Toroma seed secondary school certificate 1 5315398 17-May-23 99", "metadata": {"headings": [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}, [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}], [{"headings_0": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, {"headings_1": {"content": "a \u00a9 [Bornes pam \u2014_[oteraiiages [7\u00b0 [| norstunctonal", "page": 114, "level": 4}}]], "page": 116, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "metadata": {"headings": [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], "page": 117, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EDUC-23- Payment for the construction of 2 classroom block and store in Acanga p/s 5300720 17-May-23 94 \n75,199,827 75,199,827 4,511,990 273,942,450 273,942,450 16,436,547 38,247,300 38,247,300 2,294,838 \nEDUC-23- Being funds for renovation of 4 class Room Block at Orimai-Kapujan. 25 \nEDUC-23- Construction of Toroma seed sec school certificate 3 \n192 \nEDUC-23- Construction of Toroma seed secondary school certificate 2 184 \nEDUC-23- Construction of Toroma seed secondary school certificate 2 184 \n2599617 09-Dec-22 67,113,603 67,113,603 4,026,816 6417625 27-Jun-23 106,461,000 106,461,000 6,387,660 \n6417625 27-Jun-23 536,057,550 460,980,372 27,658,822 6417625 27-Jun-23 536,057,550 75,077,178 4,504,631 \nADMIN23- Payment for retention for the construction of council chambers phase viii 5313674 17-May-23 275 certificate 2 \n113 \n9,347,254 560,835 \n66,682,139", "metadata": {"headings": [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}, [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}], [{"headings_0": {"content": "(MoES/UGIFT/WRKS/21-22/00003)", "page": 117, "level": 1}}, {"headings_1": {"content": "Expenditure(UGX)", "page": 116, "level": 5}}]], "page": 117, "document_name": "Katakwi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Est 8 Aero iti", "nn", "ODIMON - 1", "weenie enctetaeensesuesnicemeceseneier enn", "Bas\u0131s CON OPIN - 1", "gs eae sa rege cree ec ee eeepc eee", "Fy PUTT YS Sg ee ae - 1", " 1.0 Implementation of the Approved BUGet ::::ccssececssseessssueenseusesceusueneususseaueeeeseees - 1", " 2.0 Management of the Government Salary Payroll usunsesueennnnsennnnonennnnnnnnnnannnnnnnnennn anne - 9", "Aen TAIN crassa sre ai rE le - 12", " 3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) - 12", " ::+5", "Other Information se een ae nnnnueuahum - 49", "Management\u2019s Responsibility for the Financial StateMent ccccccsseccesseeeseeeeeeaeessseees - 49", "Auditor\u2019s Responsibility for the Audit of Financial StateMents cccccssssececsseeessseresseeeeees - 49", "Other Reporting Responsibilities - 50", "ne een an nennen", "Report on the Audit of Compliance with Legislation - 50", " uss22s222200000n00nnonnnnnn nn onen nennen", "ADDENIEES nn - 70"], "page": 3}]} \ No newline at end of file diff --git a/reports/Chunks/Kawempe National Referral Hospital Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Kawempe National Referral Hospital Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 9ef5b942fd1b7281251092df9db20d76291e6838..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kawempe National Referral Hospital Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 1, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023 \nTABLE OF CONTENTS \nLIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}]], "page": 1, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**Acronym**", null, null, "**Meaning**"], ["**Bn**", null, null, "Billion"], ["**EMHS**", null, null, "Essential Medicines and Health Supplies"], ["**ICT**", null, null, "Information Communication Technology"], ["**IESBA**", null, null, "International Ethics Standards Board for Accountants"], ["**IFMS**", null, null, "Integrated Financial Management System"], ["**INTOSAI**", null, null, "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", null, null, "International Standards of Supreme Audit Institutions"], ["**KNRH**", null, null, "Kawempe National Referral Hospital"], ["**LGs**", null, null, "Local Governments"], ["**MDAs**", null, null, "Ministries, Departments and Agencies"], ["**Mn**", null, null, "Million"], ["**MoFPED**", null, null, "Ministry of Finance, Planning and Economic Development"], ["**MOH**", null, null, "Ministry of Health"], ["**NTR**", null, null, "None Tax Revenue"], ["**PFMA**", null, null, "Public Financial Management Act"], ["**PPDA**", null, null, "Public Procurement and Disposal of Assets"], ["**PS/ST**", "", "Permanent Secretary/Secretary to Treasury", null], ["**TI**", null, null, "Treasury Instructions"], ["**UGX**", null, null, "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 3, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Kawempe National 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 AUDIT OF THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Kawempe National 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 AUDIT OF THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}], "page": 4, "document_name": "Kawempe National 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": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of Kawempe National Referral Hospital (KNRH), which comprise ofthe Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and 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 set out on pages 14 to 19 of the financial statements. \nIn my opinion, the accompanying financial statements of the Kawempe National Referral Hospital for the financial year ended 30 th June, 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 (as amended) and the Financial Reporting Guide, 2018 (as amended).", "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": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI 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 the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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. \nKey Audit Matter \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. I have determined the matters described below to be key audit matters communicated in my report. \n1.0", "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}}]], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation of the approved budget for FY 2022/23", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an Appropriation Account showing the services for which the moneys expended were voted, the sums actually expended on each service, and the state of each vote compared with the amount appropriated for that vote by Parliament. \nKawempe National Referral Hospital (KNRH) prepares its budgets every year which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific activities and out-puts the funds will be spent on in order to deliver services to citizens. \nI reviewed documents such as work plans, budgets and performance reports for the Hospital. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of Kawempe National Referral Hospital is to offer Specialized Health care in Obstetrics, Paediatrics, Adolescent Health, HIV/AIDS care, Research and Trainings in line with the Ministry of Health Policy. \nThe Vision for the Hospital is \u201cTo be a model specialized National Referral Hospital in the country and East Africa\u201d \nDuring the financial year 2022/2023, the entity had a revised approved budget of UGX.21.517Bn, which was fully warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 1: Showing budget and warrants for the year", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Recurrent (Wage)", "9.753", "14.491", "14.491", "100"], ["2", "Recurrent (Non-wage)", "5.981", "6.126", "6.126", "100"], ["3", "Development", "0.900", "0.900", "0.900", "100"], ["", "**Total**", "**16.634**", "**21.517**", "**21.517**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Initial Budget UGX Bn", "Revised Approved Budget UGX Bn", "Warrants UGX Bn", "% age released"], "type": "table"}}, {"content": "Out of the total warrants of UGX.21.517Bn , I reviewed the utilization of warrants worth UGX.16.63 (77.1%) as summarised in the table below", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 2: Showing audited funds during the review", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Wage expenditure This area was comprehensively audited under the special audit of the payroll and a separate Paragraph is provided in this report under section 2 of this report", "11.157", "51.8"], ["2", "Focus area - (Procurement)", "2.563", "63.7"], ["3", "Outputs/activities selected for budget performance review", "2.910", "77.1"], ["", "**Total warrants audited**", "**16.63**", ""], ["", "**Total amount warranted**", "**21.517**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["SNo", "Details", "Actual expenditure - UGX Bn", "Cumulative %age"], "type": "table"}}, {"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 review as shown in table 3.", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 3: Summary of audit observations on Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}, {"headings_1": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.0.463Bn during the year. \nHowever, by the end of the year only UGX.0.49Bn had been collected representing a 96.98% performance. \nUnder collection of NTR at vote level negatively affects NTR collections at Treasury level thereby denying Government resources for implementation of activities. \nThe Accounting Officer explained that the NTR not collected was attributed to breakdown of the radiology equipment which were later on repaired.", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}, [{"headings_0": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}], [{"headings_0": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}], [{"headings_0": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}]], "page": 6, "document_name": "Kawempe National 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": 1}}, {"headings_1": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that all budgeted NTR is collected and equipment contributing to NTR are well maintained. \nI advised the Accounting The entity had a revised approved budget of UGX.21.5Bn which was Officer to maintain the fully warranted representing 100% performance.", "metadata": {"headings": [{"headings_0": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, [{"headings_0": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.2 Utilization of Warrants", "metadata": {"headings": [{"headings_0": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.21.5Bn availed to the entity during \nlevel of performance and ensure that all appropriated funds are disbursed by MoFPED. \nI advised the Accounting the year, UGX.18.1Bn was utilized representing 84.2% utilization as Officer to ensure that shown in the table 4 below; \nrecruitments are initiated in a timely manner to", "metadata": {"headings": [{"headings_0": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}, [{"headings_0": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}], [{"headings_0": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 4: Showing summary of utilization of received Warrants", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programme Warrants Utilizatio Varianc %age ensure timely utilisation (UGX) Bn \nn of e (UGX) performance of funds released. warrants", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}, [{"headings_0": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bn (UGX) Bn", "metadata": {"headings": [{"headings_0": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human capital 21.5 18.1 3.4 84.2 Development \nTotal 21.5 18.1 3.4 84.2 \nThe warrants that were not utilized were meant for the following activity that was or not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}, [{"headings_0": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}], [{"headings_0": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(BN UGX) utilization \n1 Human \n3.4 General staff Non-recruitment of capital \nsalaries for the critical cadres Developmen \ncritical cadres due to release of t \nnot recruited. funds to the entity two weeks to the end of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.4 \nNon utilisation of warrants defeats the purpose for which the supplementary was obtained", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}, [{"headings_0": {"content": "Total", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**1.3**", "**Output budgets** Regulation 11(2)(d) of the Public Finance Management Regulations, 2016 states that the work plans of a vote shall indicate the funding allocated to each activity. observed that the budgets for all five (5) outputs assessed were supported by individual activity costing and budgets. **6: Showing the assessed outputs No Budget Budget Output** **Output Code** 320022 320023 320033 320009 320034 1 2 3 4 5 Immunization Services Inpatient Services Outpatient Services Diagnostic Services Prevention Rehabilitation services **Total** and **Budget \u2013 UGX Bn** 0.380 1.484 0.616 0.130 0.300 **2.91** I **Table**", "I advised the Accounting Officer to uphold the practice of ensuring that all outputs budgets have costed activity workplans."], ["**1.4**", "**Implementation of outputs** \uf0b7 I assessed the implementation of five (5) outputs that had been fully quantified with a total of twenty (20) activities worth UGX.2.91Bn and noted that all the five (5) outputs with (20) activities and expenditure worth UGX.2.91bn were fully implemented. Details in **Appendix 1.**", "I advised the Accounting Officer to uphold the practice of ensuring that all planned outputs are fully implemented"], ["", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "1.5", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delivery of Services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Total", "page": 6, "level": 5}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I undertook procedures to confirm if activities implemented by the entity were implemented in a timely manner, were of acceptable quality, quantity, cost and functionality. I sampled three (3) activities with a total expenditure of UGX.2.4 Bn. Below is a summary of my findings details of which are provided in Appendix 2.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Total", "page": 6, "level": 5}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 7: Summary of service delivery from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 7, "level": 1}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1.", "Human capital Develop ment", "Immuniz ations", "0.380", "Services were provided to more than the targeted beneficiaries by 140,496 beneficiaries. This was attributed to high patient volume in the facility", "The activity was implemented in a timely manner, as the planned target(quantity) and within Budget (No cost overruns)", "Management appreciates the commendation"], [null, null, "Admissio ns NICU to", "1.484", "Admissions services were provided to more than the targeted by 686 beneficiaries. This was attributed to Improved service delivery the Hospital, high patient volumes & Prevailing inflation increasing the cost of private by", "The activity was implemented in a timely manner, as the planned target (quantity) and within Budget (No cost overruns)", "Management appreciates the commendation"]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 7, "level": 1}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Progra mme", "Activity details", "Total expendi ture (UGX) \u2018Bn", "Summary of findings", "Audit Remarks (Time, Quality, Quantity, Cost and Functionality)", "Management Response"], "type": "table"}}, {"content": [["", "services", "", "", null], ["Outpatie nts seen", "0.616", "Outpatients by the services were provided to more than the targeted by 23,206 beneficiaries. This was attributed to Improved service delivery Hospital, encouragement of mothers to adhere to the 8 ANC visits; Increased uptake of family services &Prevailing inflation increasing the cost of private services planning", "The activity was implemented in a timely manner, as the planned target (quantity) and within Budget (No cost overruns)", "Management appreciates the commendation"]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 7, "level": 1}}], "page": 8, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}], "page": 8, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to uphold the level of performance inregard to ensuring that activies of acceptable quality, quantity, cost and functionality are implemented in a timely manner. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}]], "page": 8, "document_name": "Kawempe National 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": "Recommendation", "page": 8, "level": 1}}], "page": 8, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at Kawempe National Referral Hospital, who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four year period. \nI established that, during the last four financial years, Kawempe National Referral Hospital had a cumulative wage budget of UGX.34,454,871,252 out of which a cumulative amount of UGX.30,862,676,858 was utilised as shown in table 9 below;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}], "page": 9, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["2019/20", "6,341,989,016", "6,329,336,418", "12,652,598"], ["2020/21", "6,331,989,016", "6,160,439,305", "171,549,711"], ["2021/22", "7,636,169,093", "7,621,452,831", "14,716,262"], ["2022/23", "14,144,724,127", "10,751,448,304", "3,393,275,823"], ["**Total**", "**34,454,871,252**", "**30,862,676,858**", "**3,592,194,394**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}], "page": 9, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["Years", "Budget \u2013 UGX", "Actual - UGX", "Un-utilized funds - UGX"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures and below is a summary of the key findings from the Audit;", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}], "page": 9, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, {"headings_1": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}], "page": 9, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**10: showing a summary of the validation results of** 0 327 **Number of Individuals 328** **Details** Total Number of staff as per February 2023 payroll Total number of employees fully verified (A) Total number of employees partially verified (B) Total number of employees who appeared but were not verified (C) The total number of employees who did not appear for headcount (no- shows) **Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll - New records (G) **Overall Total covered (G+F)** Accounted for (on payroll) [D] Not Accounted for (Off-payroll) [E] **328** 0 **328** 0 1 Below are details of the validation results; **Amount (UGX) 869,613,059** 867,304,583 2,608,476 **869,613,059** **869,613,059** **staff** Out of 328 employees, a total of 327 (99.6%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. 1 (0.4%) employee on the payroll did not appear for the validation due to abscondment. A total of UGX.15,650,856 was irregularly paid to the employee between August 2022 and February 2023. The employee who was paid UGX.2,608,476 for February 2023 salary was removed from the payroll in consultation with the Accounting Officer. The Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll. **Validation of Employees on the Entity Main payroll** Out of 328 employees on Kawempe National Referral Hospital February 2023 salary payroll, a total of 327 (99.6%) were fully verified, while 1 (0.4%) did not show up as summarized in the table 10 below; **Table** a) b)", "advised the Accounting Officer to periodically update employee lists, reconcile the payroll and liaise with other relevant stakeholders to timely deletion of those who have exited. ensure I"], ["**2.2**", "**Validation of Short-term/temporary staff** I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees.", "I advised the Accounting Officer to"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, {"headings_1": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}], "page": 9, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null], ["uphold the level of performance in regard to ensuring up-to- date employee lists for the short- term/temporary employees maintained. are However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. the 38 employees on Kawempe National Referral Hospital February 2023 salary payroll were fully verified as summarized in the table below; **11: Showing a summary of the validation results of Short- term/temporary staff** 0 38 **Number of Individuals** **Details** Total Number of staff as per February 2023 short-term payroll Total number of employees fully verified (A) Total number of employees partially verified (B) Total number of employees who appeared but were not verified (C) The total number Accounted for of employees who (on payroll) [D] did not appear for Not Accounted headcount (no- for (Off-payroll) shows) [E] **Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll \\- New records (G) **Overall Total covered (G+F)** **38** 0 **38** 0 0 **Amount (UGX)** 24,504,473 **24,504,473** **24,504,473** All the 38 short term employees who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. Accounting Officer concurred with the validated Short- term/temporary staff payroll and committed to periodically update the employee information and payroll. All **Table** The", null], ["**2.3** Inconsistencies in Employee Details**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, {"headings_1": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}], "page": 10, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Recommendation"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null], ["uphold the level of performance in regard to ensuring up-to- date employee lists for the short- term/temporary employees maintained. are However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. the 38 employees on Kawempe National Referral Hospital February 2023 salary payroll were fully verified as summarized in the table below; **11: Showing a summary of the validation results of Short- term/temporary staff** 0 38 **Number of Individuals** **Details** Total Number of staff as per February 2023 short-term payroll Total number of employees fully verified (A) Total number of employees partially verified (B) Total number of employees who appeared but were not verified (C) The total number Accounted for of employees who (on payroll) [D] did not appear for Not Accounted headcount (no- for (Off-payroll) shows) [E] **Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll \\- New records (G) **Overall Total covered (G+F)** **38** 0 **38** 0 0 **Amount (UGX)** 24,504,473 **24,504,473** **24,504,473** All the 38 short term employees who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. Accounting Officer concurred with the validated Short- term/temporary staff payroll and committed to periodically update the employee information and payroll. All **Table** The", null], ["**2.3** Inconsistencies in Employee Details**", ""], ["A total of 64 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short- term contract payrolls and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. Inconsistent This", "I advised the"], [null, "Accounting Officer to"], [null, "engage the affected"], [null, "staff and ensure that"], [null, "employee records are"], [null, "duly updated and"], [null, "brought to the"], [null, "attention of the"], [null, "appropriate"], [null, "authorities within a"], [null, "specified timeline for"], [null, "action."], [null, ""], ["advised the Accounting Officer to engage MoFPED and ensure all appropriated funds are released in time to ensure full utilization of the wage budget that I **2.4** **Utilization of the Wage Budget** I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.34,454,871,252 Budgeted and approved wage funds for the four financial years, only UGX.30,862,676,858 was spent giving rise to unspent balances amounting to UGX.3,592,194,394 as shown in the table 12 below; **12: Showing analysis of spending on budgeted wage funds** **Years** **Budget - UGX** Actual - UGX** 2019/20 2020/21 2021/22 6,341,989,016 6,331,989,016 7,636,169,093 6,329,336,418 6,160,439,305 7,621,452,831 **Un-utilized funds - UGX** 12,652,598 171,549,711 14,716,262 **Table**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, {"headings_1": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}], "page": 10, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Recommendation"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null], ["2022/23 **Total** 14,144,724,127 **34,454,871,252** 10,751,448,304 3,393,275,823 **30,862,676,858 3,592,194,394** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. Accounting Officer explained that: UGX.12,652,598 related to two officers transfered during the year but not replaced. not absorbed in 2020/2021 related to Doctors transferred from Kawempe Hospital to various Regional Referral Hospitals. UGX.14,716,262 related to a void EFT for Uganda Consumer Lenders Association for the month of May 2022; and was swept back at the end of year. was money meant for recruitment of critical cadres for FY2022/23. However, the money was released two weeks to the end of financial year as a supplementary. Management could not warrant the money in question since it could not be utilized and was swept back to Treasury. Failure The UGX.171,549,711 UGX.3,393,275,823", null], ["**2.5** Review of the Entity Staff Establishment**", ""], ["During the audit, I undertook procedures to review the completeness and relevancy of the entity establishment and noted that out of 934 approved positions, a total of 327 positions were filled leaving a gap of 607 vacant positions. affects the effective service delivery to the patients. Accounting Officer explained that the Hospital is grossly understaffed at 35%. However, during FY 2023/2024, the Hospital received UGX 3.9billion for recruitment of critical positions but has not yet got clearance from Public Service. Understaffing The", "I advised the"], [null, "Accounting Officer to"], [null, "expedite the clearance"], [null, "process with the"], [null, "Ministry of Public"], [null, "Service in order to"], [null, "have the critical"], [null, "positions filled."], [null, ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, {"headings_1": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": "Other matter", "metadata": {"headings": [{"headings_0": {"content": "Other matter", "page": 11, "level": 1}}, {"headings_1": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Other matter", "page": 11, "level": 1}}, {"headings_1": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, [{"headings_0": {"content": "Other matter", "page": 11, "level": 1}}, {"headings_1": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}]], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Findings from the Audit of Focus Areas", "metadata": {"headings": [{"headings_0": {"content": "Findings from the Audit of Focus Areas", "page": 11, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 11, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Included in the warrants is a total figure of UGX.2,563,108,526 which I audited using two focus area approaches on Utilization and Maintenance of Medical Equipment and Management of Essential medicines, listed below are my findings. \n3.1", "metadata": {"headings": [{"headings_0": {"content": "Findings from the Audit of Focus Areas", "page": 11, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 11, "level": 1}}, [{"headings_0": {"content": "Findings from the Audit of Focus Areas", "page": 11, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 11, "level": 1}}]], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Utilization and Maintenance of Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}, {"headings_1": {"content": "Findings from the Audit of Focus Areas", "page": 11, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 5.2.2 of National Medical Equipment Policy (2009), requires 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. \nI interviewed the Biomedical Engineering team and established that they lacked training in use and maintenance of the following equipment;", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}, [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}]], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Automated Laboratory Equipment", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Radiology Imaging Equipment\n- Medical Gases Plumbing, Installation, Service and Repair\n- Mechanical Ventilation for ICU and NICU", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "These are critical medical equipment which must always have preventive maintenance to mitigate the possible fatal results on hospital patients in case of breakdown. \nThe Accounting Officer explained that the Hospital is grossly understaffed at 35% and in Engineering unit there is only one Biomedical Engineer to maintain the hospital equipment. This creates a big gap in terms of equipment maintenance and user trainings. However, the Biomedical Engineer has been tasked to come up with user training schedule effective FY2023/24. Also submission has been made to Health Service Commission for recruitment of another Biomedical Engineer.", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}, [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}]], "page": 12, "document_name": "Kawempe National 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": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to make provisions in the annual budget and workplans for training of Biomedical Engineer and users of the medical equipment as planned. In addition, a follow up on submitted request to recruit another Biomedical Engineer with Health Service Commission should be made.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.1.2 Idle Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Idle Medical Equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 5.2.2 of The National Medical Equipment Policy (2009) on Operation of Medical Equipment states that all health workers are responsible for ensuring that equipment is used well and maintained properly. I established that some medical equipment had not been utilized. Details are shown in Appendix 3. \nNone utilization of Medical Equipment leads to poor service delivery to patients and quick deterioration hence wastage of resources used to purchase them. \nThe Accounting Officer explained that Kawempe National Referral Hospital has inadequate funding for maintenance of Medical Equipment. The required budget for maintenance is about UGX.1.7b and only UGX.742M is allocated for this purpose. This leaves a very a big gap in terms of maintenance of the medical equipment in question.", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Idle Medical Equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}, [{"headings_0": {"content": "3.1.2 Idle Medical Equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}]], "page": 12, "document_name": "Kawempe National 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": "3.1.2 Idle Medical Equipment", "page": 12, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the relevant Committee of Health in Parliament and the MoFPED for appropriation of the required funding for the maintenance of all Hospital Medical Equipment to improve efficiency in the health service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "3.1.2 Idle Medical Equipment", "page": 12, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 5.5 of National Medical Equipment Policy (2009) states the reasons for disposal to include obsolescence, uneconomical use, and lack of spare parts. \nI established that non-functional medical equipment fit for disposal remained within the hospital premises. Failure to dispose obsolete equipment leads to their further deterioration in value, increases risks of accidents and occupies the already limited storage space in the crowded hospital. \nThe Accounting Officer stated that the items in question were disposed of on 29 th July 2023 by public Auction method. The few obsolete beds that remained did not attract any bidder and management has written to Permanent Secretary MOH to have the said obsolete beds transferred to Wabigalo for storage.", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}, [{"headings_0": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}]], "page": 12, "document_name": "Kawempe National 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": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up the matter with the Permanent Secretary MoH so that space is created for other puposes. \n3.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}]], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of Essential Medicines and Health Supplies", "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "metadata": {"headings": [{"headings_0": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "According to the Procurement Plan for the year under audit, the Hospital was allocated UGX.5,500,000,000 for drugs and medical supplies through NMS. \nAnalysis of deliveries of drugs and medical supplies by NMS showed that only UGX.4,889,804,249 worth of drugs and medical supplies were delivered leaving UGX.610,195,751 worth of drugs and medical supplies not delivered. Details are shown in Appendix 4. \nFailure to deliver ordered drugs and medical supplies affects the provision vital medical services to patients. \nThe Accounting Officer explained that the Hospital Management submitted all the twelve (12) EMHS orders to NMS as per the monthly schedule worth the annual budget allocation of UGX.5.5Bn for FY2022/2023. \nThe Accounting Officer further explained that Hospital has consistently engaged NMS, on the un delivered supplies through the discrepancy delivery notes. Also management has had an engagement meeting with NMS management to discuss on the outstanding drug balance and a letter to this effect was written requesting for same.", "metadata": {"headings": [{"headings_0": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}, [{"headings_0": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}], [{"headings_0": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}], [{"headings_0": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kawempe National 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": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with NMS to ensure that all undelivered drugs for which NMS had been paid are delivered to Kawempe NRH.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors' 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}, [{"headings_0": {"content": "Other Information", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National 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 Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kawempe National Referral Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry's financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 1}}]], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National 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'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 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 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 ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}]], "page": 14, "document_name": "Kawempe National 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"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 Hospital's internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of Accounting Officer's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Hospital's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's 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's report. However, future events or conditions may cause the Hospital to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- 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 is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National 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 the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safegurads applied. \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's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \nOther Reporting Responsibilities \nIn 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; except for the matters raised in compliance with legislation section below, and whose effect have 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}]], "page": 15, "document_name": "Kawempe National 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": 15, "level": 1}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Kawempe NRH with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThe material finding in respect of the compliance criteria for the applicable subject matters are as follows; \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}]], "page": 15, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inadequate and inappropriate storage facilities", "metadata": {"headings": [{"headings_0": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}], "page": 15, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2 of Chapter 5 of the EMHS Manual 2019 states that Essential Medicines and Health Supplies should be stored appropriately in order to maintain their potency and quality. I established that the Hospital stores space is inadequate to sufficiently accommodate delivery of medicines and medical supplies. This has resulted in the storage of supplies in containers and corridors when the stores are filled. \nPoor storage can result in deterioration or the development of poisonous degradation products that can be hazardous to the patient. \nThe Accounting Officer explained that they engaged Ministry of Finance Planning and Economic Development, Ministry of Health and Parliament to provide funding for acquisition of land in immediate neighbourhood for expansion. Besides as a mitigation measure, management has tried to improvise storage facility by acquiring containers.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}, [{"headings_0": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}], [{"headings_0": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kawempe National 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": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}], "page": 16, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of lobbying for funding through the stated authorities for acquisition of land in the neighbourhood for expansion. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 16, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 16, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}], "page": 17, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 17, "level": 1}}], "page": 17, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Human Capital Develop ment", "02 Population Health, Safety and Managemen t", "1203010301 RMNCAH Sharpened Plan funded", "320023 Services Inpatient", "1.484", "6", "6"], [null, null, null, null, "320033 Outpatient Services", "0.616", "4", "4"], ["", "", "", "1203010513 Laboratory quality management system in place", "320009 Diagnostic Services", "0.130", "3", "3"], ["", "", "", "1203010518 Target population fully immunized", "320022 Immunization Services and Out reaches", "0.380", "3", "3"], ["", "", "", "1203010509 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases", "320034 Prevention and Rehabilitation services", "0.300", "4", "4"], ["", "", "", "", "", "**2.91**", "**20**", "**20**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 17, "level": 1}}], "page": 17, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["N o.", "Program", "Sub- program", "PIAP-out", "Budget Out-put", "Total Out- put expenditur e UGX \u2018000\u201d", "Total No of activiti es", "Number of fully implement ed activities"], "type": "table"}}, {"content": "Appendix 2: Service delivery/Summary of Inspections", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Service delivery/Summary of Inspections", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 17, "level": 1}}], "page": 17, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Immunizations", "0.380", "Immunization services were provided to more than the targeted beneficiaries by 140496 beneficiaries. This was attributed to high patient volume in the facility"], ["2", "Inpatient Services(admission to Admissions to NICU)", "1.484", "Admissions services were provided to more than the targeted by 686 beneficiaries. This was attributed to Improved service delivery by the Hospital, high patient volumes &Prevailing inflation increasing the cost of private services"], ["3", "Outpatient", "0.616", "Outpatients services were provided to more than the targeted by 23206 beneficiaries. This was attributed to Improved service delivery by the Hospital, Encouragement of mothers to adhere to the 8ANC visits; Increased uptake of family planning services &Prevailing inflation increasing the cost of private Services."], ["4", "Prevention Rehabilitation services and", "0.300", ""], ["5", "Diagnostic Services", "0.130", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Service delivery/Summary of Inspections", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 17, "level": 1}}], "page": 17, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["N o", "Activity inspected", "Total expenditure UGX ( \u2018000)", "Summary of findings"], "type": "table"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["LIST OF ACRONYMS - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", " 1.0 Implementation of the approved budget for FY 2022/23 - 1", " 2.0 Management of the Government Salary Payroll - 5", "Other matter - 8", " 3.0 Findings from the Audit of Focus Areas - 8", "Other Information - 10", "Management Responsibilities for the Financial Statements - 10", "Auditor's Responsibilities for the audit of the Financial Statements - 11", "Other Reporting Responsibilities - 12", "Report on the Audit of Compliance with Legislation - 12", " 4.0 Inadequate and inappropriate storage facilities - 12", "Appendices - 14", "Appendix 1: Implementation of Planned Outputs - 14", "Appendix 2: Service delivery/Summary of Inspections - 14", "Appendix 3: Idle Medical Equipment - 15", "Appendix 4: Un-delivered Medicines and Health Supplies - 15"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Kazo District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Kazo District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index a705692d01f75f10e6c5c2174ab3e1291219f7a5..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kazo District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KAZO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023.", "metadata": {"headings": [[]], "page": 1, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORT GIyar,", "metadata": {"headings": [{"headings_0": {"content": "ORT GIyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORT GIyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORT GIyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table of Contents \nPage Te cence ii creepers rar as RES SR RES RE", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], "page": 2, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "iii EEE OP TINIOIN rss 1 siresenaccareanivta ts cincannd nsnhanennnnsaaannnennamsnnnansnensnetinenmannenransnnzncenamenata ens te easnnasanaatesnnaneensnnmnmnesnasiesn BASIS FOR OPINION \n1 scccssssssn seri xan ssauscrcnwan os sassiecnsnniniscssndnnsasdonansancanerananancnananavannsmannesasnadaaeindacanonaranens KEY AUDIT MATTERS \n1 na a a un 1.0 Implemertallen of tite Approved Bidet \n1 nennen 20 Management ef the Government Salary Payrell.ucununseunsunenummunnnnen 8 ERRHRSEE OF BAT TER \n11 euere em 3.0 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Education \nNEN \n\\| \\| Economic Development \n\\| of Planning bin \nMoFPED Ministry Finance, and \n5 \nar Social \\_\\_\\| \nMoGLSD \\| Ministry of Gender, Labour and Development \n\\| \n'MoLG Ministry of Local Government \n\\_ \nee \\_\\_\\| \nHEIGDMANT 22. Ministry of and Veteran", "metadata": {"headings": [{"headings_0": {"content": "flee", "page": 3, "level": 11}}, {"headings_1": {"content": "nn", "page": 3, "level": 11}}, [{"headings_0": {"content": "flee", "page": 3, "level": 11}}, {"headings_1": {"content": "nn", "page": 3, "level": 11}}], [{"headings_0": {"content": "flee", "page": 3, "level": 11}}, {"headings_1": {"content": "nn", "page": 3, "level": 11}}], [{"headings_0": {"content": "flee", "page": 3, "level": 11}}, {"headings_1": {"content": "nn", "page": 3, "level": 11}}], [{"headings_0": {"content": "flee", "page": 3, "level": 11}}, {"headings_1": {"content": "nn", "page": 3, "level": 11}}], [{"headings_0": {"content": "flee", "page": 3, "level": 11}}, {"headings_1": {"content": "nn", "page": 3, "level": 11}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Defence", "metadata": {"headings": [{"headings_0": {"content": "Defence", "page": 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"page": 3, "level": 11}}, {"headings_1": {"content": "S/C________\\Subcounty", "page": 3, "level": 5}}, [{"headings_0": {"content": "eee", "page": 3, "level": 11}}, {"headings_1": {"content": "S/C________\\Subcounty", "page": 3, "level": 5}}], [{"headings_0": {"content": "eee", "page": 3, "level": 11}}, {"headings_1": {"content": "S/C________\\Subcounty", "page": 3, "level": 5}}], [{"headings_0": {"content": "eee", "page": 3, "level": 11}}, {"headings_1": {"content": "S/C________\\Subcounty", "page": 3, "level": 5}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RE Fe", "metadata": {"headings": [{"headings_0": {"content": "RE Fe", "page": 3, "level": 8}}, {"headings_1": {"content": "eee", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 . \n.", "metadata": {"headings": [{"headings_0": {"content": "RE Fe", "page": 3, "level": 8}}, {"headings_1": {"content": "eee", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 3, "level": 11}}, {"headings_1": {"content": "RE Fe", "page": 3, "level": 8}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "an!", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 3, "level": 11}}, {"headings_1": {"content": "RE Fe", "page": 3, "level": 8}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Se \neee nn \n\\_ \nREPORT OF THE AUDITOR GENERAL - \nON THE FINANCIAL STATEMENTS OF KAZO 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 Kazo 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 Kazo 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": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}, [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}]], "page": 3, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kazo 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. 26,161,223,622 out of which UGX. 24,707,957,313 was warranted as shown below; \nE Details Budget Warrants % funding SN UGX UGX \n\\| 1 Recurrent (Wage) \n14,811,321,893 14,811,321,893 100% \n2 Recurrent (Non-wage) 5,506,699,785 4,262,158,478 77% \n[3 Development \n5,843,201,944 5,634,476,942 \\| 96% \\|", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}, [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}], [{"headings_0": {"content": "es", "page": 3, "level": 11}}, {"headings_1": {"content": "oo", "page": 3, "level": 11}}]], "page": 4, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | Total", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 26,161,223,622 \\| 24,707,957,313 \\| 94% \\| \nOut of the total warrants of UGX. 24,707,957,313 I reviewed the utilisation of warrants worth UGX.18,545,313,562 (75%) as summarised in the table below \nSn Details Actual Cumulative Actual Cumulative expenditure expenditure \u2018UGX\u2019 %age out of UGX) \u2014 total warrants 1 Wage expenditure (Payroll 13,476,747,600 13,476,747,600 55%", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}, [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}]], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- audit/FS-audit) \u2014 \u2014- 2 Theme area-PDM 189,349,928 55% expenditure audited 13,666.097.528 eu \n3 Focus area-Education grant - \nFormerly SFG 267,857,609 13,933,955,137", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "56% \nFY FOCUS te Microscale 157,240,075 57% irrigation projects cng 14,091,195,212 \n5 Focus area-Transitional \ndevelopment grant - Health 537,479,046 14,628,674,258 59% Adhoc \n6 Focus area-UGIFT DER \\|, 66%", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}, [{"headings_0": {"content": "| | Total", "page": 5, "level": 3}}, {"headings_1": {"content": "es", "page": 3, "level": 11}}]], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Infrastructure)", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 5, "level": 3}}, {"headings_1": {"content": "| | Total", "page": 5, "level": 3}}], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "16,268,374,385", "metadata": {"headings": [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Focus area-Water \\| development grant \\{Piped \nwater, and Rural water and 871,603,875 17,139,978,260 \\| \n69% Sanitation grant) \n8 Outputs/activities under \\| \nbudget performance review \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local revenue of I advised to the UGX.840,376,841 however; by the end of the year, only UGX.569,819,178 Accounting Officer to had been collected representing 67.8% performance. The summary is in the address \nthe table below and the details are in appendix 1. \nchallenges that affect Source Approved Actual Variance \\| revenue collection budget Collections \ntimely to improve the Tax Revenues 162,099,884 132,276,437 29,823,447 \nlocal \nrevenue \nperformance Non-Tax 678,276,957 437,542,741 240,734,216 Revenues", "metadata": {"headings": [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "16,268,374,385", "page": 5, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__| Total", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], "page": 6, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "840,376,841 569,819,178 270,557,663 \nThe DLG over collected revenue from Local Service Tax and Other property income which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nNo Out-put Activity Purpose of the Budget un-implemented amount activities \n1 16060502 To Monitor sub Monitoring of sub 242,573,663 Administrative counties and transfer counties, \nsupport \nof local revenue to \nMaintenance of services LLGs \nsub county roads, enhanced \nAllowances for sub \ncounty councils \nsub county \nsecretaries \n2 010008 Train officers under To induct newly 10,000,000 Capacity the National Service appointed staff \n\\| \nStrengthening Scheme \\| 3 000006 To facilitate collection To mitigate \n7,653,000 Planning and \nand distribution of tree climate change \nBudgeting \nseedlings across the \nand design district \nservices district and district physical plan \nphysical planning of \nthe district \n4 320145 To Facilitate To promote mind 6,897,000 Response to Communicate strategy set change in \nGender based on promotion of \ncommunities and violence norms, values and prevention of \nNo Observation Recommendation interventions and markets are now operating normally \n1.2 Performance of GOU warrants \nI advised the The DLG had an approved budget of UGX. 26,161,223,622 to implement the Accounting Officer to various programmes, out of which UGX. 24,707,957,313 was warranted ensure that the resulting in a shortfall of UGX. 1,453,266,309 representing 94% performance. \naffected activities are The performance of warrants for each of the programmes is shown in the table rolled over to the", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}, [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 6, "level": 2}}, {"headings_1": {"content": "16,268,374,385", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below,", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], "page": 7, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "next budget for Details Approved Warrants Variance implementation. Budget \n(UGX) \n= \nAgro-Industrialization 1,419,989,128 1,419,989,128 - \nNatural Resources, 1,404,634,471 1,396,981,471 7,653,000 Environment, Climate \nChange, Land \nPrivate Sector Development 102,086,259 101,586,259 500,000 100 \nEe Transport 821,548,096 602,911,943 218,636,153 73 Infrastructure And Services \nHuman Capital Development 17,190,678,090 16,539,249,095 651,428,995 Public Sector Transformation 1,739,277,610 1,723,326,769 15,950,841 \nCommunity Mobilization And 274,526,928 245,298,425 29,228,503 Mindset Change \nGovernance And Security 2,803,025,411 2,276,410,141 526,615,270 F Development Plan I 405,457,629 402,204,082 3,253,547 Implementation \nTotal expenditure I 26,161,223,622 24,707,957,313 1,453,266,3 \noo \\| \nThe UGX. 1,453,266,309 that was not warranted was meant for some of the following activities which were either partially or not implemented at all; Program Amount not Activities Purpose and impact of warranted not the unimplemented /partially activity \nimplemente \nd \n651,428,995 \n\\| Immunization To improve the Capital community\u2019s health \nNo Observation Recommendation \nAs a result of failure to warrant the budgeted funds, the district could not implement the following; \ne The communities were denied the opportunity to immunize against the killer diseases hence exposure to the immunizable diseases. \ne Some community access roads were not maintaied Denied the Population access to markets for their agricultural products. \nThe Accounting Officer explained that these were donor funds and Uganda Road Fund releases that were not received during the financial year. However, unimplemented activities have been rolled over to the subsequent financial year of 2023/2024. \n1.3 Utilization of Warrants \nI advised the Out of the total warrants of UGX. 24,707,957,313 availed during the year, Accounting Officer to UGX. 20,824,652,723 was utilized by the entity resulting in un-utilized warrants expedite \nthe of UGX. 3,883,304,590 representing utilization of 84% as shown in the table recruitment process below; \nupon uplift of the ban aimed at ensuring full Details \nWarrants Utilization of Variance %age utilisation of the wage Warrants (UGX) (UGX) performa ceiling and warrants", "metadata": {"headings": [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}, [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}], [{"headings_0": {"content": "below,", "page": 7, "level": 3}}, {"headings_1": {"content": "|__| Total", "page": 6, "level": 2}}]], "page": 7, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nce", "metadata": {"headings": [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], "page": 8, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to improve provision Agro-Industrialization 1,419,989,128 1,335,456,950 84,532,178 of health service delivery. \nNatural Resources, 1,396,981,471 1,216,573,649 180,407,822 \nEnvironment, Climate \nChange, Land \nI further advised the Private Sector Development 101,586,259 47,108,891 54,477,368 \nAccounting Officer to Integrated Transport 602,911,943 703,180,698 ensure that all Infrastructure And Services \n100,268,755 \naffected activities are Human Capital Development 16,539,249,09 13,633,493,205 2,905,755,8 \nrolled over and funds 5 \n90 \nfollowed up for re- Public Sector Transformation 1,723,326,769 948,423,236 774,903,533 \nvoting with MoFPED Community Mobilization And 245,298,425 194,092,608 51,205,817 \nin the subsequent Mindset Change financial year. Governance And Security 2,276,410,141 2,377,013,937 \n104% 100,603,796 \nDevelopment Plan 402,204,082 369,309,549 32,894,533 92% Implementation \nTotal expenditure 24,707,957, 20,824,652,72 3,883,304, 84% 313 3 590 \nThe warrants that were not utilized were meant for the key activities that were partially or not implemented at all as detailed in Appendix 2 \nAs a result of failure to utilise warrants; \ne The communities of Engari and Kyampangara Sub counties were denied health service delivery \ne The community of Burunga Sub county were denied education \n\u2018\\| Observation = Recommendation been completed. \nAppropriate performance indicators and targets in the work plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 \nstates that the work plan of a vote shall indicate the key performance \nindicators to be used to gauge the outputs. \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 reviewed the approved work plan and sampled 6 outputs with a total of 17 activities. I noted the following; \ne 6 outputs with 17 activities had clear performance indicators and targets.as summarized in the table below and detailed in appendix 3 \nTable showing performance indicators and targets \nCategory of No. of No of No. of No of Expe % outputs output activi activities nditu Quantif s ties Activities without re ication sample in the with clear Amo of \nd outp clear performan unt output uts performa ce (UGX s nee indicators ) Bn indicator and \ns and targets \ntargets \nFully anime 6 eT 7 \\| 0 477 \\| 100% \nb \noutputs \nTotal 7% 17 7 4.77 100%", "metadata": {"headings": [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}, [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}]], "page": 8, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.5 Implementation of outputs \nI advised the I assessed the implementation of six (6) outputs with seventeen (17) activities Accounting Officer to worth UGX.4,776,735,498 that were fully quantified and noted that; \nensure close e Three (3) output with five (5) activities and expenditure worth UGX. monitoring of the 470,268,959 was fully implemented. \nconstruction projects e Two (2) outputs with ten (10) activities worth UGX.3,956,301,500 and contractors to were partially implemented. Out of 10 activities, the entity fully expedite completion implemented eight (8) activities, one (1) activity was partially of the incomplete implemented while one (1) activity was not implemented \nprojects. The signing e One (1) output with two (2) activities worth UGX.350,165,039 was of an MOU with UPDF not implemented at all. \nEngineering brigade should always be Table \nNo \\|-Observation Recommendatien- \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}, [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}]], "page": 9, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of a piped water system at Akashayi\n2. Renovation works at Burunga HC111\n3. Extra works at Kazo HC1V\n4. Construction of Burunga Seed School", "metadata": {"headings": [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], "page": 10, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 3 for details. \nThe Accounting Officer explained that the partial implementation was caused by non-completion of works by the contractors by end of financial year. However, these funds have been re-voted and projects were rolled over to this financial year. Upgrade of facilities have been completed \nHe further explained that delayed procurement by the center and UPDF engineering brigade. However, these funds have been re-voted and projects were rolled over to the financial year 2023/2024 for implementation \n1.6 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 The service delivery under focus areas \nI sampled nine (9) out of seventeen (17) activities in five (5) focus areas with a total expenditure of UGX.2,526,502,753 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nFocus Area \u2018\\| Key Observation \nKey \nrecommendation(s) \nWater \ne Construction of piped water eI advised the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}, [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}], [{"headings_0": {"content": "nce", "page": 8, "level": 1}}, {"headings_1": {"content": "below,", "page": 7, "level": 3}}]], "page": 10, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], "page": 10, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "system phase 2 at Akashayi was \nto expedite the completion of the grant not completed project \nDenied the community of Kyampangara safe water \nTransitional \neRenovation - works \u00ab at Burunga el advised \u2018The Accounting Officer to development HC111 and completion of extra expedite implementation of the grant - Health works at Kazo HC1V were not activities \nAdhoc \nimplemented \nDelayed health service delivery to the beneficiaries \nUganda Inter- Construction of Burunga Seed eI advised The Accounting Officer to Governmental Secondary School was not expedite implementation of the Fiscal Transfers implemented \nactivities \n(UGIFT) \nDelayed education service delivery to the beneficiaries \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 entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKazo District had a wage budget of UGX.14,811,321,893 out of which UGX. 12,425,871,496 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 \\| Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.13,158,230,972 and I advised the obtained supplementary funding of UGX.1,653,090,921 resulting into Accounting Officer to a revised wage budget of UGX.14,811,321,893 which was all \nThe Accounting Officer exp!ained-that-the wage under absorption was caused by the blanket ban on recruitment, failure to attract staff to respond to the district advertisement and late release of wage funds which could not be utilized in one month.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}], [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}]], "page": 10, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2 Validation of employees on the entity payroll \nI advised the The District had 1,105 employees on the IPPS payroll of which 1,086 Accounting Officer to (98%) were fully verified while 19 (2%) did not show up. \nundertake the following; \nIn addition, 58 individuals had not accessed the payroll by end of \nJune, 2023. These were captured as new records in my determination e \nInitiate a process of the District wage bill. \nof deleting these names on the The following observations were made; \npayroll. For staff a) Out of 1,086 (98%) employees appeared for the validation \non transfer of exercise and presented all the pre-requisite documents to confirm \nservice, the their existence and regularity of recruitment.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}]], "page": 12, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting \nOfficer should initiate a process b) A total of 19(2%) employees on the payroll did not appear for \nof transfer of the validation and were categorised as follows; \nsalary payment 4 employees who did not appear for the headcount were \nto their new duty accounted for by the Accounting Officer as being away for \nstations. \ngenuine reasons which included official leave at the time of e To always liaise with the relevant validation. \nstakeholders to 15 employees were confirmed to have exited the District due to: \nensure prompt death, dismissal, abscondment, retirement, transfer of service, \nupdates of the and those who are known to the Accounting Officer but failed to \npayroll going appear for validation without justification. \nforward. A follow-up of the There was no payment of salary to employees in question after \naffected staff should \nexit from the District. \nimmediately be made", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "nce", "page": 8, "level": 1}}]], "page": 12, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 12, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "c) 58 individuals whose names were not on the District\u2019s payroll by \nmanagement so June 2023, appeared for the validation exercise. These \nas to have them individuals were included on the validated payroll, upon access the confirmation by the Accounting Officer regarding their status. \npayroll. \ne To engage the affected staff and The Accounting Officer explained that some of the verified \nensure \nthat individuals not on the District's payroll were new recruits who had \nemployee records recently been appointed and others could not access because of \nare duly updated a system issue. \nand brought to the attention of \nservice. \nspecified timeline for appropriate action. The Accounting Officer explained that these inconsistences originated \nfrom the documents used to access payroll before introduction of \nNational IDS. He added that, they have embarked on the process of \nupdating dates of birth captured in the Integrated Personnel and \nPayroll System (IPPS) with those captured by NIRA.", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}, [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], [{"headings_0": {"content": "by", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}]], "page": 12, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "La", "metadata": {"headings": [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], "page": 13, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Findings from Other Special Audit Procedures \nI advised the I undertook other special audit procedures to review the accuracy of Accounting Officer to the payroll including planning, budgeting and payments for the period take the following of four years (2019/2020-2022/2023). \nactions; \nTo reconcile T noted that; \npayrolls on a a) 1,602 employee records were captured on wrong scale/notches \nmonthly basis to leading to over computations and under computations. \nensure that \nb) Over-remittance of UGX.67,997,259 and under-remittance of \nsalaries are paid accurately as per UGX.54,049,427 of statutory deductions made by the entity \nwere \nthe salary scales during the period. \nand budget for c) Over-remittance of UGX.2,113,319 and under-remittance of UGX. \nannual salary 59,210,808 of non-statutory deductions were made by the entity \nincrements \nduring the period. \nwhere necessary. In addition, the The Accounting Officer explained that this was caused by \nIPPS system", "metadata": {"headings": [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}, [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}], [{"headings_0": {"content": "La", "page": 13, "level": 6}}, {"headings_1": {"content": "by", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "non-", "metadata": {"headings": [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], "page": 13, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "should \nbe automation of salary annual increments. They requested Ministry of \nreviewed to Public service to ensure automation of annual salary increments is \nautomate the restored on IPPS. \nincrements since they are based Additionally, he explained that the under payments of PAYE and LST \non individual were from staff who exited service, through abscondment, death, \nappointment resignation or retirement, and their names not being removed from \nanniversaries. \nthe payroll immediately because of system issues however their \nFurthermore, overpaid \nsalaries and deductions were pended on IFMS while their records still \namounts should appeared on payroll on those particular months. So there was no \nbe recovered actual under payment. \nfrom \nbeneficiaries, while underpayments should \nbe budgeted for and paid. \nEnsure that the salary arrears position \nis verified by Internal Auditor General and a \nwith a view of \nrecovery \ne To put in place controls \nto ensure that non- statutory deductions are always accurately computed and promptly paid as per the payroll register. \nBesides, the amounts over remitted should be followed up with a view of \nrecovery. \ne) Review of the DLG Staff Establishment \nI advised the Accounting Officer to Review of the establishment revealed; \nengage the District i. \nOut of 140 approved positions, a total of 86 positions were Service Commission, filled leaving a gap of 54 vacant positions. \nthe Ministry of Public Service and MoFPED ii. The entity did not have an approved and costed staff to have the vacant establishment for primary, secondary and tertiary institutions positions filled. I while the staff structure for health facilities issued by further advised the Ministry of Health was not incorporated into the district Accounting Officer to approved structure. \nengage the Ministry of Public Service to develop \nand The Accounting Officer the Accounting Officer explained that Kazo implement \na was a new District and recruitment to fill the 54 vacant positions was consolidated costed being done on the basis of availability of resources. \nstaff structure for the District. \nEMPHASIS OF MATTER \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 \nChange in Accounting Treatment for Non-current Assets", "metadata": {"headings": [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}, [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}], [{"headings_0": {"content": "non-", "page": 13, "level": 11}}, {"headings_1": {"content": "La", "page": 13, "level": 6}}]], "page": 13, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "metadata": {"headings": [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}], "page": 14, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on \n\"= 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. \nOTHER MATTER \nIn 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; \n4.0 Implementation of Key Government Grants/Programmes \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}, [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}], [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}], [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}], [{"headings_0": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, {"headings_1": {"content": "non-", "page": 13, "level": 11}}]], "page": 14, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}], "page": 15, "document_name": "Kazo 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. \nKazo District budgeted and received UGX.1,042,234,208 (100%) for the financial year 2022/23 out of which UGX.871,603,875 (86%) was spent resulting into unspent balance of UGX.142,630,333 (14%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category \nActivity Planned quantity Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "According to the guidance issued by the Accountant General dated 11\" July 2023", "page": 14, "level": 2}}]], "page": 15, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 15, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Rural Water and Sanitation Sub-Grant 4 4 \n4 (traditional component) \n2 Piped Water Sub-Grant (UgIFT 2 2 \n2 component) \\_ \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the \noe Approval-of-the project designs. All two-2 out of 2 (100%) of the projects-- - --- -\u00bb-- implemented had their designs approved by the Ministry of Water and Environment. \nInspection of a sample of 2 implemented project with a total expenditure of \noe \nUGX.586,701,073 indicated that the projects exist. \no All boreholes fitted with hand pumps had a minimum yield of 500litres/hour. \n4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.3 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \no The proposed investments are derived from the approved LG Development Plan. \nprescribes the thresholds for allocation of rural water and sanitation sub-grant oe \n(traditional component), and piped water sub-grant (UgIFT component), \noe provides an indicative list of capital investments and other development activities to be funded. \nstipulates that LGs should prioritise water supply investments for sub-counties oe \nthat have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning Kazo DLG and noted the following; \no 4 ongoing UGFIT projects (seed schools and health centre upgrades) had not been provided with water sources that were accessible by the local community. Table below refers. \nUGIFT Project Water source Community Audit Conclusion \nplace and status \n(name) and accessibility to \nNkungu HC111 \nRain water harvest \nwater s status \nNkungu S/C,Nkungu Not connected with tank Central running water Kyampangara HC111 \nRain water harvest Kyampangara S/C \nNot connected with tank running water 3 Kyengendo HC111 Rain water harvest Engari S/C \nNot connected with tank running water Engari HC111 \nRain water harvest Engari S/C \nNot connected with tank running water \nI advised The Accounting--Officer to prioritise provision of water to the UGFIT", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "uantity", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.4 \nReview of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \nS Subject \nContractor amount date of date \nprocureme contract nt advert was \nConstruction of piped water scheme at FLECO Holding Ltd Akashayi \u2014Phase", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 17, "level": 1}}, {"headings_1": {"content": "uantity", "page": 15, "level": 2}}]], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2-Kyampagara", "metadata": {"headings": [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S/C \nSupply of borehole spare parts (for the Mwetrust & 4P rehabilitation of 15No.deep boreholes Enterprises Ltd Siting and drilling of 4 No.boreholes ICON Projects Lt d and 1No.production well \nRenovation of 10 No. Institutional rain Kihani Modern water harvesting tanks \nContractors Ltd \nawarded 474,290,077 26/07/2022 12/01/2023 23,588,200 26/07/2022 28/04/2023 143,990,000 26/07/2022 14/11/2022 49,993,331 26/07/2022 16/01/2023 \nNone of the 4 projects had their procurement adverts published by 30\" June e \n2022. \nNone of the projects 4 out of 4 (100%) of the projects had their procurement e \ncontracts awarded by 31% October 2022. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}, [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}], [{"headings_0": {"content": "2-Kyampagara", "page": 17, "level": 3}}, {"headings_1": {"content": "projects.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "2-Kyampagara", "page": 17, "level": 3}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the shortcoming and promised to improve going forward.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "2-Kyampagara", "page": 17, "level": 3}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that procurement processes are timely", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.5 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and \nf) All LGs should discontinue the use of-GI pipes-and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nA review of the annual water performance report revealed that 177 (17%) out of 1,012 existing water facilities were not functioning as shown in the table below and detailed in Appendix 5. \nSub County Total Functional Non- Functionality sources functional Percentage 1 Buremba TC 168 143 85% \n2 Burunga S/C \n26 84% \n3 Engari S/C 126 113 13 89% 4 Kanoni S/C 189 167 22 88% Kazo & Kyampanga S/C 113 41 72 36% 5 Kazo TC 90 83 [7 \\| 92% 6 4 \\| 91% 7 8 93% \n177 \n83% \nPartially/non-functional projects lead to loss of funds and derail the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that rehabilitation was done annually but the available funds could not allow all non-functional sources to be worked on in the on \nfinancial year. 15 borehole and 10 water tanks were repaired/rehabilitated during the financial year. More 15 boreholes repairs are planned for in the financial year 2023/2024.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to assess the non-functional and abandoned water sources and determine their reparability so as to make them functional again. \nThe District lacked water quality testing kits as a result water quality testing services were outsourced to test the quality of water that we supply to the community. \nConsequently, the district failed to carry out most of the 20% tests required for existing sites. \nThe Officer that the District lacked a water \nkit. \nSs Category Number Percentage Number Percentage-- Percentage Percentage of ! N \nof water required to tested actually untested tested water sources be tested tested sources (a) (b) (a-b) suitable for human consumption. \n1 Existing 843 20% 72 8% 12% 86.1% \n\\| projects \n2 New 6 100% 0 0% 100% 0 \nrojects \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer explained that a consultant was hired to undertake the Water quality testing but due to funding limitation all water sources could not be tested.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to lobby for funding required for quality testing from the Ministry. \n4.1.6 Preparation and submission of quarterly reports \nSection 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by the Ministry of Water and Environment to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted performance reports for 4 of the quarters after the deadlines given for submission of the reports as shown in the table below; \nNo Details Deadline for Actual date of Comment submission \nsubmission", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "metadata": {"headings": [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], "page": 19, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 2 Quarter Two 10\u00b0 January, ry, 2023 30\" January, ry 2023 Delayed y \n\\| 3 Quarter Three 10\" April, 2023 11\u2122 May, 2023 Delayed \n4 Quarter Four 10\" July, 2023 23\" August, 2023 Delayed \nDelayed preparation and submission of quarterly reports causes \nin \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. \nKazo District received UGX.3,084,697,625, out of UGX.3,084,697,625 budgeted to the implement the programme. The following activities were undertaken; \nSN Activity \nPlanned Actual quantity quantity Construction of Engari HC III \nJ \nUpgrade of Kyengando HC ITi \n\\| Upgrade of Kyampangara HC II1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nI noted the following areas where management had commendable performance; \no The entity budgeted and received UGX.3,084,697,625 (100%) funding. \nI noted that the entity had a no-objection of planned investments from MOH. oe \no A review of the budget allocations of the Health development activities revealed that there were proper budget allocations for upgrade and new construction activities. \ne Physical inspections of 1 project (Upgrade of Engari HC11 to HC111) implemented revealed that it was completed and currently utilised. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.2.2.1 Funding and Absorption \nOut of the approved budget of UGX.3,084,697,625, the district received UGX. 3,084,697,625 (100%).Out of the received funds, UGX.1,639,700,127 (53%) was spent, thus leaving UGX.1,444,997,498 unutilized. Details are in the table below; \nThe Accounting Officer attributed it to delayed procurement of the contractor-by the-- Ministry of Education and Sports. However, the returned UGFIT funds for Burunga Seed School have been re-voted back and the project was rolled over to the financial year 2023/2024 for implementation.", "metadata": {"headings": [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}, [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}], [{"headings_0": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}], "page": 21, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer expedite the implementation of the project by closely monitoring and supervision. \n4.2.2.2 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which three (3) UGIFT infrastructure projects worth UGX. 2,126,178,706 were implemented. Details are in the table below; \nProject \nLand Location Land size (acres) \\_ Contract Amount Payments Construction of Engari Sub county Engari has no land title 891,850,620 \n765,102,876 \nEngari Health \nand the land coverage \nCentre III \nis not clearly known \nUpgrade of Kyengando Sub Kyengando has no 617,164,043 385,149,213 Kyengendo Health county \nland title and the land \nCentre 11 \ncoverage is not clearly \nknown \nUpgrade of \nKyampangara Sub Kyampangara has no 617,164,043 \n385,149,213 Kyampangara county \nland title and the land \nHealth Centre 11 \ncoverage is not clearly \nknown \nTotal 2,126,178,706 1,535,401,302 There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer acknowledged the anomaly and explained that the district was in the process of titling all government lands, and that the mentioned land had been surveyed and submissions made to Ministry of Lands for titling.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": ". 1 Quarter One 10\" October, 2022 28\" October, 2022 Delayed", "page": 19, "level": 3}}]], "page": 21, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of securing land titles for the affected land. \n4.2.2.3 Project implementation (current year 2022/2023 \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the \nfunds for: Burunga- Seed School had been re voted back and the project was rotled---- over to the financial year 2023/2024 for completion. \nRecommendation \nI advised the Accounting Officer to expedite implementation of Burunga Seed Secondary School by closely monitoring and supervising its implementation. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 269,361,478 for the construction of 2 classroom blocks, store and office at Kitongole and Kanoni primary schools and construction of District Education Officer\u2019s office \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas where management had commendable performance; \nA review of the entity work plans, budgets, progress reports and procurement \u00b0 \nrecords revealed that the entity spent funds on eligible activities. \nI noted that the 2 sampled Projects had contract managers appointed from o \nuser groups or sector specialists and were reviewed by the Internal Auditor. Physical inspections of 2 projects (construction of 2 classroom block with a \u00b0 \nstore and an office at Kitongole and Kanoni primary schools) implemented revealed that they was completed and in use. \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Funding and absorption of Education Development grant \nOut of the approved budget of UGX.269,857,609, the district received UGX.269,857,609 representing 100% funding. \nOut of UGX.269,857,609 released UGX.267,857,609 (99.4) had been spent by the , \nend of the year as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~ \nen \nI advised the Accounting. Officer to expedite the implementation of the project to improve education service delivery. \n4.3.2.2 Inspection for service delivery under the Education Development Grant \nI sampled two (2) projects with a total expenditure of UGX.148,704,062 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN Project Inspection Remarks Pictorial Recommendation (Time, Quality, Quantity, Evidence", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(s)", "metadata": {"headings": [{"headings_0": {"content": "(s)", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionality)", "metadata": {"headings": [{"headings_0": {"content": "(s)", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aa", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 23, "level": 2}}, {"headings_1": {"content": "(s)", "page": 23, "level": 2}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construction of a Completed on time and it \nI advised the classroom block, now under use. \nkr Accounting Officer with a store and \nto continue an office at explained i that 2 inadequacy \nIm Accounting : Officer \nlobbying MOFED for Kanoni Primary additional funding. of facilities at primary Schools \nSchool, \nContracted;UGX.7 was due to inadequate = SE \n:", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 23, "level": 2}}, {"headings_1": {"content": "(s)", "page": 23, "level": 2}}, [{"headings_0": {"content": "aa", "page": 23, "level": 2}}, {"headings_1": {"content": "(s)", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 3}}, {"headings_1": {"content": "aa", "page": 23, "level": 2}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,911,", "metadata": {"headings": [{"headings_0": {"content": "2,911,", "page": 23, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "However h had Photo showing \nwritten to MOFED requesting state of a 2 \nBald: \nUGX.69,265,796 for more funds. \nclassroom block at \nKanoni P/S as at \n22-11-2023 \n2 Construction of a The project was completed \nI advised the classroom block, on time and its now under", "metadata": {"headings": [{"headings_0": {"content": "2,911,", "page": 23, "level": 3}}, {"headings_1": {"content": "funding.", "page": 23, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fe: Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, {"headings_1": {"content": "2,911,", "page": 23, "level": 3}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with store and but school md et \na use needs to continue an office at additional structures. 2 \nlobbying MOFED for a \nse Primary additional funding. The Accounting Officer \nContracted:UGX.7 explained that the inadequacy \n' \n5 Paid: 792.697 . ur aro: \nof facilities at primary Schools \nnn to nn a UGE 72 DOR 062 unding. However ad state of a written to MOFED requesting classroom block at for more funds. \nKitongole Primary school as at 22-11- 2023", "metadata": {"headings": [{"headings_0": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, {"headings_1": {"content": "2,911,", "page": 23, "level": 3}}, [{"headings_0": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, {"headings_1": {"content": "2,911,", "page": 23, "level": 3}}], [{"headings_0": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, {"headings_1": {"content": "2,911,", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iL", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kazo District with the aim of supporting smallholder farmers to transition from subsistence to \nI designed audit procedures to assess whether the utilization of the Micro Scale Irrigation was done in accordance with the grant guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.4.1 Positive observations \nI noted the following areas where management had commendable performance; \noe All the budgeted funds were received by the District. \no A review of the budget revealed that all expenditure categories for the complimentary services were charged on codes which were indicated on the project budget and work plan. \noe I noted that the outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also prepared as required. \no It was noted that the supplier offered training and technical support to the farmer during the warranty period. \nAt the time of audit 2 out of 2 planned irrigation equipment had been \noe \ndelivered and installed to 2 selected beneficiaries \n4.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.3. Inspection for service delivery \nprojects implemented in FY 2022/23 \nI sampled 1 irrigation demonstration site with a total expenditure of UGX.46,948,786 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted. The following was observed; \nActivity Details of findings (Time, Quality, Pictorial Recommenda \nDeliver and install e Delivery and installation had been demonstration site done and functioning. equipment \nat \ne The certificate of completion had Kyampanga S/C. been issued and payments to the Contractor: \nsupplier had been made. Sprinktech Ltd \ne Fair work had been done and Contracted; \nthere was no complaint from the UGX.46,948,78 \nfarmer. \nPaid to contractor \nEvidence", "metadata": {"headings": [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}, [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}], [{"headings_0": {"content": "iL", "page": 23, "level": 11}}, {"headings_1": {"content": "Fe: Accounting Officer", "page": 23, "level": 2}}]], "page": 24, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tion(s)", "metadata": {"headings": [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}], "page": 24, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "en The Accounting \u2014 \nPhoto showing \nTransitional Development ADHOC Grant-Healtin-Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nKazo DLG received UGX.300,000,000 out of UGX.300,000,000 budgeted to the , \nimplement the following key activities; \nSN \\| Activity \nPlanned Actual quantity", "metadata": {"headings": [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}, [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}], [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}], [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}], [{"headings_0": {"content": "tion(s)", "page": 24, "level": 3}}, {"headings_1": {"content": "iL", "page": 23, "level": 11}}]], "page": 24, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 25, "level": 2}}, {"headings_1": {"content": "tion(s)", "page": 24, "level": 3}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \\| Renovation works at Burunga HC111", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 25, "level": 2}}, {"headings_1": {"content": "tion(s)", "page": 24, "level": 3}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|2", "metadata": {"headings": [{"headings_0": {"content": "|2", "page": 25, "level": 3}}, {"headings_1": {"content": "uantity", "page": 25, "level": 2}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Extra works at Kazo HC1V \nI developed procedures to establish whether the Transitional Development Health Ad Hoc activities were implemented in accordance with the applicable laws, regulations and guidelines and observed the following; \n4.5.1 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.5.2 Planning and Budget Performance \n4.5.2.1 Funding and absorption \nOut of the approved budget of UGX.300,000,000, the district received UGX.300,000,000 (100%). Out of the received funds, UGX.300,000,000 (100%) was spent. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget Release (UGX) (UGX) funding absorption LR EEE EEE SERRE \n(A) (B) (C)", "metadata": {"headings": [{"headings_0": {"content": "|2", "page": 25, "level": 3}}, {"headings_1": {"content": "uantity", "page": 25, "level": 2}}, [{"headings_0": {"content": "|2", "page": 25, "level": 3}}, {"headings_1": {"content": "uantity", "page": 25, "level": 2}}], [{"headings_0": {"content": "|2", "page": 25, "level": 3}}, {"headings_1": {"content": "uantity", "page": 25, "level": 2}}], [{"headings_0": {"content": "|2", "page": 25, "level": 3}}, {"headings_1": {"content": "uantity", "page": 25, "level": 2}}]], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u \u2019 Projects", "metadata": {"headings": [{"headings_0": {"content": "u \u2019 Projects", "page": 25, "level": 2}}, {"headings_1": {"content": "|2", "page": 25, "level": 3}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "t", "metadata": {"headings": [{"headings_0": {"content": "u \u2019 Projects", "page": 25, "level": 2}}, {"headings_1": {"content": "|2", "page": 25, "level": 3}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Servicing", "metadata": {"headings": [{"headings_0": {"content": "Servicing", "page": 25, "level": 2}}, {"headings_1": {"content": "u \u2019 Projects", "page": 25, "level": 2}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Monitoring", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under funding resulted in non-implementation of the following key activities; = Renovation works at Burunga HC111 \na Extra works at Kazo HC1V \n4,5.3- Utilisation of Funds -- \n~ \n4.5.3.1 Implementation of eligible activities \nParagraph 2.0, 3.0 and 4.0 of the Grant implementation guidelines provides that the Development funds shall be applied to only eligible activities. \nI observed that all the activities budgeted for implementation were in the category of eligible expenditures. \nHowever, no activities were implemented and thus status of the implementation of selected projects is not applicable as shown below; \nParticulars Amount UGX Implementation", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}, [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}], [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}], [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}], [{"headings_0": {"content": "Monitoring", "page": 25, "level": 3}}, {"headings_1": {"content": "Servicing", "page": 25, "level": 2}}]], "page": 25, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Status", "metadata": {"headings": [{"headings_0": {"content": "Status", "page": 26, "level": 2}}, {"headings_1": {"content": "Monitoring", "page": 25, "level": 3}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"Renovation of BurungaHCiil \"283,292,125 \\| implemented Not \n2 Extra works at Kazo HC1V \n50,000,000 Not implemented", "metadata": {"headings": [{"headings_0": {"content": "Status", "page": 26, "level": 2}}, {"headings_1": {"content": "Monitoring", "page": 25, "level": 3}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| aa", "metadata": {"headings": [{"headings_0": {"content": "| aa", "page": 26, "level": 4}}, {"headings_1": {"content": "Status", "page": 26, "level": 2}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Non implementation of the projects delays service delivery to the beneficiaries \nThe Accounting Officer explained that these were projects implemented by the UPDF under the presidential directive, and that the renovations and construction works are", "metadata": {"headings": [{"headings_0": {"content": "| aa", "page": 26, "level": 4}}, {"headings_1": {"content": "Status", "page": 26, "level": 2}}, [{"headings_0": {"content": "| aa", "page": 26, "level": 4}}, {"headings_1": {"content": "Status", "page": 26, "level": 2}}]], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ongoing.", "metadata": {"headings": [{"headings_0": {"content": "ongoing.", "page": 26, "level": 1}}, {"headings_1": {"content": "| aa", "page": 26, "level": 4}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "ongoing.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to monitor the implementation of these projects. \na. Infrastructure Projects \nThe entity planned to undertake 7 infrastructure project during the year. I noted that at the end of the financial year, all the planned projects had not been implemented thus undertaking of procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed was not applicable. Table below shows the planned infrastructure projects \nParticulars Amount UGX Implementation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "ongoing.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "ongoing.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[283,292,125 ~~", "metadata": {"headings": [{"headings_0": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "283,292,125 | Notimplemented", "metadata": {"headings": [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Extra works at Kazo HC1V \n50,000,000 Not implemented \nTotal \n333,292,125 \nAs at the close of the financial year, all the projects had not been implemented. \n~Investment Servicing - \n= \nI noted that although the entity had a budget of UGX.7,500,000 for investing activities no implementation of activities was undertaken. Thus undertaking of procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed was not applicable \nThe Accounting Officer explained that the district supervision team was facilitated by UPDEB as per the memorandum of understanding signed between the district and MoDVA.", "metadata": {"headings": [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}, [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}], [{"headings_0": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}, {"headings_1": {"content": "[283,292,125 ~~", "page": 26, "level": 4}}]], "page": 26, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to closely monitor the implementation of the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "283,292,125 | Notimplemented", "page": 26, "level": 5}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Supervision and Monitoring \nThe Clerk of Works is responsible for maintenance of daily records of site works, consolidate and submit weekly reports to the Project Manager (LG Engineer) in copy to the Contract Manager (DHO). I noted that athough UGX.7,500,000 was budgeted for under supervision and monitoring, the projects had not been implemented at the time of audit. Thus the maintenance and submission of weekly records to the Engineer and confirmation of the effectiveness of the monitoring and supervision was not applicable. \nAs a result, health services expected from the suffocated activities were not", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "projects.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "provided.", "metadata": {"headings": [{"headings_0": {"content": "provided.", "page": 27, "level": 1}}, {"headings_1": {"content": "projects.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the project was done by the UPDEB as per the presidential directive and monitoring was done by the district Engineer", "metadata": {"headings": [{"headings_0": {"content": "provided.", "page": 27, "level": 1}}, {"headings_1": {"content": "projects.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to closely monitor the implementation of the activities. \n4.5.3.2 Unsupported expenditure \nSection 5.4.6 (1) of the LGFAM, 2007, requires that before any voucher is passed for payment, it is adequately supported by documents. \nHowever, a sum of UGX.350,165,039 was paid out to the Ministry of Defence and Veteran Affairs for different activities which had not been implemented. By the time \n4.6 Review of the Health Sector \n\\# \n4.6.1 \nLow coverage of Health Centre Two\u2019s (HC11) \nSection 2.4 of Health Sector Service standards & Service delivery standards, 2016 defines the range of services (promotion, preventive, curative, rehabilitative and palliative) to be provided by a Health facility. Accordingly, each parish should have a Health Centre 11. \nHowever, I noted that 33 out of 46 parishes have no Health centre II s\\_ as summarized in the table below and details in appendix 7. \nS/N Service level Total \nParishes with HC1i1 \\| Variance 1 Parishes 46 23 \\| 33 \\| \\| Total \\| 46 \\| 23 33 \nLack of sufficient infrastructure denies the population in those particular parishes the much needed health services and may result into people moving longer distances in search of health services This negatively affects health service delivery. \nThe Accounting Officer acknowledged the anomaly and explained that the Government policy was to phase out construction of HCIIs and focus on HCIIIs per sub county as per policy. The district has 8 HCIII out of 10. The district is in touch with the ministry to provide the remaining two. \nRecommendation \nI advised the Accounting Officer to expedite the engagement with the Ministry of Health for additional resources to improve health service delivery \n4.6.2 Lack of basic infrastructure requirements per level of health facility \nSection 2.4 of Health Sector Service standards & Service delivery standards, 2016 defines the minimum quality standards for health infrastructure for various health levels as shown below \nlevel of health care \nBasic infrastructure requirements Medical Buildings \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Out-Patient Department \nDrug Store with Administration Office -", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Operation Theatre\n- General Ward Maternity Ward\n- Mortuary \nPlacenta Pit and Medical Waste Pit -", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Incinerator none", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "From the review of the above, I noted the following \nHealth Centre IVs \nHealth =. bs Remarks", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "provided.", "page": 27, "level": 1}}]], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "facility", "metadata": {"headings": [{"headings_0": {"content": "facility", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kazo HC1V \nmortuary, No incinerator and has 4 No. housing units and \\| sing \\_\\_ \n2 Health Centre 111 \nHealth facility \nAudit Remarks \nN \nBurunga HCIII, Nkungu HCIII, \nAll lack an incinerator \nBuremba HCIII, Rwemikoma HCIII, \nKanoni HCIII, Nshunga HCIII and \n1 Engari HCIII \nNkungu HCIII, Buremba HCIII and \nAll lack a stand-alone Out-patient", "metadata": {"headings": [{"headings_0": {"content": "facility", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "facility", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "facility", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engari HCIII Department.", "metadata": {"headings": [{"headings_0": {"content": "Engari HCIII Department.", "page": 29, "level": 5}}, {"headings_1": {"content": "facility", "page": 29, "level": 3}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Engari is newly constructed and still under construction \n2 \nBurunga HCIII, Nkungu HCIII, \nHousing Units: Buremba 3, Rwemikoma 3", "metadata": {"headings": [{"headings_0": {"content": "Engari HCIII Department.", "page": 29, "level": 5}}, {"headings_1": {"content": "facility", "page": 29, "level": 3}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "metadata": {"headings": [{"headings_0": {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "page": 29, "level": 5}}, {"headings_1": {"content": "Engari HCIII Department.", "page": 29, "level": 5}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", Kanoni HCIII, Nshunga HCIII and", "metadata": {"headings": [{"headings_0": {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "page": 29, "level": 5}}, {"headings_1": {"content": "Engari HCIII Department.", "page": 29, "level": 5}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engari HCIII", "metadata": {"headings": [{"headings_0": {"content": "Engari HCIII", "page": 29, "level": 3}}, {"headings_1": {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "page": 29, "level": 5}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \nKanoni 5, Burunga 4 \nEngari is newly constructed and still under construction", "metadata": {"headings": [{"headings_0": {"content": "Engari HCIII", "page": 29, "level": 3}}, {"headings_1": {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "page": 29, "level": 5}}, [{"headings_0": {"content": "Engari HCIII", "page": 29, "level": 3}}, {"headings_1": {"content": "Buremba HCIII, Rwemikoma HCIII, and two single Nshunga 1, Nkungu 2,", "page": 29, "level": 5}}]], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "if", "metadata": {"headings": [{"headings_0": {"content": "if", "page": 29, "level": 5}}, {"headings_1": {"content": "Engari HCIII", "page": 29, "level": 3}}], "page": 29, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by \"", "metadata": {"headings": [{"headings_0": {"content": "by \"", "page": 33, "level": 6}}, {"headings_1": {"content": "if", "page": 29, "level": 5}}], "page": 33, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. SACCOs funded ap 49 4,900,000,000 4,900,000,000 0\n2. \\_\\| SACCOs not funded \n200,000,000 0 200,000,000", "metadata": {"headings": [{"headings_0": {"content": "by \"", "page": 33, "level": 6}}, {"headings_1": {"content": "if", "page": 29, "level": 5}}], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SN. Name Name of Flagship projects \nExpected Remarks of HLG PDM SACCO \\| \nPRF", "metadata": {"headings": [{"headings_0": {"content": "by \"", "page": 33, "level": 6}}, {"headings_1": {"content": "if", "page": 29, "level": 5}}], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX.)", "metadata": {"headings": [{"headings_0": {"content": "(UGX.)", "page": 35, "level": 3}}, {"headings_1": {"content": "by \"", "page": 33, "level": 6}}], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Kazo Rwakahaya - Coffee, banana growing, Bull 100,000,00 Naming \nDistrict Kanoni PDM fattening, Dairy farming and 0 \ninconsistencies of SACCO \\| other crop enterprises. \nthe PDM SACCO \n2 Kazo Bugarihe- Coffee, banana growing, Bull 100,000,00 Naming District Rwemikoma fattening, Dairy farming and 0 \ninconsistencies of PDM SACCO other crop enterprises. \nthe PDM SACCO Total \\| 200,000,00 \n0 \nNon release of PRF may lead to failure to fund and/or under funding of other SACCOs which will affect the achievement of PDM objectives. \nThe Accounting Officer explained that the two SACCOs had errors in their details. The errors were corrected and funds have been disbursed to the relevant SACCOs", "metadata": {"headings": [{"headings_0": {"content": "(UGX.)", "page": 35, "level": 3}}, {"headings_1": {"content": "by \"", "page": 33, "level": 6}}, [{"headings_0": {"content": "(UGX.)", "page": 35, "level": 3}}, {"headings_1": {"content": "by \"", "page": 33, "level": 6}}], [{"headings_0": {"content": "(UGX.)", "page": 35, "level": 3}}, {"headings_1": {"content": "by \"", "page": 33, "level": 6}}]], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(UGX.)", "page": 35, "level": 3}}], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer to ensure that support is offered to the SACCOs in the delivery of the pillar objective. \nc) Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(UGX.)", "page": 35, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(UGX.)", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "four", "metadata": {"headings": [{"headings_0": {"content": "four", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the FY with UGX.25 million released \nPDM \nLate disbursement of funds to PDM SACCOs-leads to delayed disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "four", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "four", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}], "page": 36, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the mandate to release funds lies with the MoFPED. \nRecommendation \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n5.1.2.2 \nReview of the PDM Governance Structures \nParagraph 21 of the PDM A Local Government (LG) Guide for Supporting - \nHouseholds & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; require that \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 36, "level": 1}}, {"headings_1": {"content": "four", "page": 35, "level": 3}}]], "page": 36, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 36, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the oe \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \no The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe \n\u00bb priorities and ~actiors-plans for the FY 2022/2023 \ne Funding received of UGX.500,000 per parish was inadequate to facilitate the activities of PDC. \ne Did not prepare quarterly performance reports. Details in Appendix 10 \nThe Accounting Officer explained that this was due lack of operational funds for PDCs. Now government has provided quarterly funds for PDC. We will ensure compliance", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}]], "page": 36, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. PDM SACCO Board e 10 PDM SACCOs with fully II advised the Accounting constituted Boards did not hold Officer to ensure that boards regular Board meetings. \nhold regular meetings. \nThe Accounting Officer explained that \nthese were newly constituted boards \nand lacked guidance and training. The \nhave now been trained as attached \nreport. Details in Appendix 11", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Non functionality e I noted that the sampled 10 SACCOs I. advised the Accounting of \nSACCO did not have functional committees Officer to ensure that Committees and and subcommittees. Details in committees hold regular Sub Committees Appendix 12 \nmeetings", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Failure to have a functioning", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Board/Committees/Sub-Committees", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nAccounting Officer explained that these were newly constituted boards and lacked guidance and training. The have now been trained as attached report \n5.1.2.3 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \n", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}, [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}]], "page": 37, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- a: A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member oe \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was o \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 1}}], "page": 38, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], "page": 38, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], "page": 38, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 SACCOs were not licensed to take on the I advised the Accounting SACCOs Under the business of lending under Microfinance Officer to liaise with for Microfinance \nInstitutions money lenders act as detailed in support on this matter. Institutions Money Appendix 13 \nLenders Act \nAs a result, enforcement of recovery of PRF \nfrom beneficiaries by the PDM SACCOs may \nbe legally challenged leading to loss of \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], "page": 38, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer explained that all the 51 \nSACCOs were registered under Cooperative \nSociety\u2019s Act. He however promised to take \nup the matter with the PDM Secretariat \nUpdate of SACCO e 10 SACCOs did not have a PDM member \\| I advised the Accounting Enterprise \nand \nregisters/ updated PDM member registers Officer to ensure that the Household Registers contrary to the guidelines. \nPDM member register is Failure to update PDM member registers updated as required by may result to extending PRF loans to the guidelines. \nineligible beneficiaries leading to failure to \nachieve pillar objectives. Appendix 14 \nThe Accounting Officer explained that, the member register are kept and updated at arish level in each of the PDM SACCOs \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries unlicensed PDM SACCOs may \nAppendices \nAppendix 1: Performance of Local Revenue \nSource \nApproved budget Actual Collections Variance \u2018UGX\u2019 \u2018UGX\u2019 \nLocal Services Tax 64,341,884 73,555,500 -9,213,616 2 Land fees 21,900,000 13,884,418 8,015,582 3 Business Licenses 63,858,000 37,642,324 26,215,676 Other tax revenues \nNon-Tax Revenues es 5 Other Property income", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}, [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}], [{"headings_0": {"content": "registration", "page": 38, "level": 3}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 37, "level": 3}}]], "page": 38, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 3}}, {"headings_1": {"content": "registration", "page": 38, "level": 3}}], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "se", "metadata": {"headings": [{"headings_0": {"content": "se", "page": 39, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 3}}], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|_6 Dividends |", "metadata": {"headings": [{"headings_0": {"content": "|_6 Dividends |", "page": 39, "level": 3}}, {"headings_1": {"content": "se", "page": 39, "level": 3}}], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rent \nOther property income (disposal of \nassets \n9 Sale of goods and services \n5,260,000 -5,260,000 Administrative fees and licenses 649,326,957 367,690,181 \n281,636,776 Court fines and Penalties \nOther fines and Penalties", "metadata": {"headings": [{"headings_0": {"content": "|_6 Dividends |", "page": 39, "level": 3}}, {"headings_1": {"content": "se", "page": 39, "level": 3}}, [{"headings_0": {"content": "|_6 Dividends |", "page": 39, "level": 3}}, {"headings_1": {"content": "se", "page": 39, "level": 3}}]], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|\\_\\_\\| Miscellaneous Revenue eee 51,882,14 5 -51,882,145 \\|\\_\\_\\| Total Revenue 840,376,841 569,819,178 270,557,663 \nAppendix 2: Key activities affected by under-utilization of warrants \nNo Programme \nWarrants not Activities affected by the Reason for the underutilization of warrants Utilized under utilization \n\u2018 \n1 Agro- \n89,109,462 Salary Payment Industrialization \n2 Private Sector \n54,711,009 Salary Payment Development \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \n36 \n3 Human Capital 3,437,614,161 Salary Payment \nSupplementary funds for Wage came late and some payments Development \nUGIFT funds for construction of were not affected during the financial year due to failure to recruit Burunga Seed School, Upgrade hence unable to exhaust the available funds \nof Kyampangara and Kyengando UGIFT funds was not paid because the health projects had not HC III", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}, [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}], [{"headings_0": {"content": "ee", "page": 39, "level": 5}}, {"headings_1": {"content": "|_6 Dividends |", "page": 39, "level": 3}}]], "page": 39, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 40, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 5}}], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "121,632,492 Salary Payment", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 40, "level": 3}}, {"headings_1": {"content": "ee", "page": 39, "level": 5}}], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Interconnectivity", "metadata": {"headings": [{"headings_0": {"content": "Interconnectivity", "page": 40, "level": 3}}, {"headings_1": {"content": "Transport", "page": 40, "level": 3}}], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Interconnectivity", "page": 40, "level": 3}}], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33,586,079 Salary Payment Plan \nImplementation \nNatural \n180,407,822 Salary Payment resources, Water \nand Land \nManagement \nT3537 36 \\| Salary Payment", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Interconnectivity", "page": 40, "level": 3}}, [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Interconnectivity", "page": 40, "level": 3}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "Interconnectivity", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mobilization & mind-set change \nGovernance & \n882,867,897 Salary Payment Security \n4,873 ,466,238 \nAppendix 3: Implementation of outputs Appendix 3 (a): Fully implemented outputs \nbeen completed while the Seed school did not start \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \nUGIFT funds for the piped water system (Akashayi water project) was not paid because the project had not been completed \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \nSupplementary funds for Wage came late and some payments were not affected during the financial year due to failure to recruit hence unable to exhaust the available funds \n37 \nNo. Program Sub-program PIAP-out Budget Total Out-put Total No Number of fully Out-put expenditure activities in implemented the out-put activities \n1 12-Human Capital 01-Education, Sports 1205010802-Basic ren", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}, [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Community", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 UGX", "metadata": {"headings": [{"headings_0": {"content": "1 UGX", "page": 41, "level": 1}}, {"headings_1": {"content": "Community", "page": 40, "level": 3}}], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wu", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 41, "level": 2}}, {"headings_1": {"content": "1 UGX", "page": 41, "level": 1}}], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development and Skills Requirements and Education Services. \nMinimum standards \nmet by schools and \ntraining institutions. \\|. 2 2 2 01-Agro- 01-Institutional 01041101-Extension 010016-Farmer \nIndustrialization \nStrengthening and workers trained in the mobilisation and \n\\| \nCoordination. entire value chain sensitisation. \nfocused skills \u2014 51,028,884 1 1 3 06-Natural Resources, 03-Water Resources 6010120-Water 000006-Planning", "metadata": {"headings": [{"headings_0": {"content": "wu", "page": 41, "level": 2}}, {"headings_1": {"content": "1 UGX", "page": 41, "level": 1}}, [{"headings_0": {"content": "wu", "page": 41, "level": 2}}, {"headings_1": {"content": "1 UGX", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T |:", "metadata": {"headings": [{"headings_0": {"content": "T |:", "page": 41, "level": 2}}, {"headings_1": {"content": "wu", "page": 41, "level": 2}}], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Environment, Climate, Management resources data and Budgetary \n. Change, Land and \n(Quantity & Quality) Services.", "metadata": {"headings": [{"headings_0": {"content": "T |:", "page": 41, "level": 2}}, {"headings_1": {"content": "wu", "page": 41, "level": 2}}], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2| 2| ;", "metadata": {"headings": [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Water. \ncollected and assessed. Eu 157,240,075 \n\u2019 \n\\_Appendix 3 (b): Partially implemented outputs \nNo. Program Sub-program PIAP-Outs Budget Out-put \nTotal Out-put Total No Number of No of No of expenditure activities fully partially activities UGX \nin the implemented implemented that were output activities activities not \n\\_ \nSr \\| \\| >] implemented 1 12-Human 02- 1203010509- 000063-Quality Assurance Systems 3,084,697,025 4 3 \n\u0131 Capital Population Reduced \n\u2018 Management Health, morbidity and \nsafety and mortality due \nManagement to HIV/AIDS, \nTB \nand malaria and \\| other L \n38 \ncommunicable \ndiseases \n06-Natural 03-Water 6010120- 000006-Planning and Budgetary Services. 871,603,875 6 5 1 Resources, Resources Water \nEnvironment, Management resources", "metadata": {"headings": [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}, [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}], [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}], [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}], [{"headings_0": {"content": "2| 2| ;", "page": 41, "level": 4}}, {"headings_1": {"content": "T |:", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Climate,", "metadata": {"headings": [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], "page": 42, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "data \nChange, Land (Quantity & \nand Water Quality) \ni collected and \nassessed. \nAppendix 3 (c): Not implemented outputs \nNo Program Sub-program PIAP-Outs Budget Out-put Total Out-put Total No Number, of expenditure activities in the fully \nUGX out-put implemented \n12 HUMAN 02 Population Health, Safety 1203010509-Reduced 000063: Quality Assurance Systems CAPITAL and Management \nmorbidity and mortality due \nDEVELOPMENT \nto HIV/AIDS, TB and malaria \nand other communicable \ndiseases \nAppendix 4: Salary absorption \nAccount code 211101 \\| po \\| Department \nactivities 350,165,039 \n\\| Unspent Code Department Name Approved Budget pp Revised Budget Warrants Payments Balance \n1 Administration 978,301,364 88,200,000 1,066,501,364 1,066,501,364 591,068,029 475,433,335", "metadata": {"headings": [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}, [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}], [{"headings_0": {"content": "Climate,", "page": 42, "level": 3}}, {"headings_1": {"content": "2| 2| ;", "page": 41, "level": 4}}]], "page": 42, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Po", "metadata": {"headings": [{"headings_0": {"content": "Po", "page": 42, "level": 3}}, {"headings_1": {"content": "Climate,", "page": 42, "level": 3}}], "page": 42, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Finance 202,287,424 202,287,424 202,287,424 174,392,271 27,895,153 \\| \n3 Statutory Bodies 258,778,508 \n258,778,508 258,778,508 215,369,302 43,409,206 \n4 Production 629,781,185 353,720,527 983,501,712 983,501,712 910,808,410 72,693,302 Health 3,079,420,557 520,361,211 3,599,781,768 3,599,781,768 3,416,174,973 \n39", "metadata": {"headings": [{"headings_0": {"content": "Po", "page": 42, "level": 3}}, {"headings_1": {"content": "Climate,", "page": 42, "level": 3}}, [{"headings_0": {"content": "Po", "page": 42, "level": 3}}, {"headings_1": {"content": "Climate,", "page": 42, "level": 3}}], [{"headings_0": {"content": "Po", "page": 42, "level": 3}}, {"headings_1": {"content": "Climate,", "page": 42, "level": 3}}]], "page": 42, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "183,606,795", "metadata": {"headings": [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], "page": 43, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Education 7,003,234,161 690,809,183 7,694,043,344 7,694,043,344 6,429,999,909 1,264,043,435 7 Roads 277,025,690 \\| 277,025,690 277,025,690 170,186,522 106,839,168 \\| \n8 Water \n= \n9 Natural Resources LI 288,040,048 \n- \n= \n\u00e4 \n= \n1 288,040,048 288,040,048 u 253,219,162 \\_\\| 34,820,886 \n10 Communtiy Based Services 200,040,048 \n200,040,048 200,040,048 126,503,609 73,536,439 11 Planning 83,321,987 ~ 83,321,987 83,321,987 81,548,522 1,773,465 a \n12 Internal Audit 70,000,000 \n70,000,000 70,000,000 23,071,896 46,928,104 13 Trade and Industry 88,000,000 Tt 88,000,000 88,000,000 33,528,891 54,471,109 \nGrand Total 13,158,230,972 1,653,090,921 14,811,321,893 14,811,321,893 12,425,871,496 2,385,450,397 \nAppendix 5: Functionality of water resources in the district \nDEEP SHALLO RAIN PUBLIC PIT VALLE DA \\| SUB BOREH Ww WATER STAND LATRI Y MS Pop \ni N TC (DB) (SW (PS) (VIP) (VT) M on \nS/ COUNTY/ OLES WELLS Lem TANKS POSTS NE TANKS (D ulati Fu Fu Fu Fu Fu Fu Fu ncti Non ncti Non ncti Non ncti Non ncti ncti Non ncti Non on funct on funct on funct on funct on \non funct Tot on funct Total al \\| ional Total al ional Total al ional Total al ional\\_\\| Total al Total al ional al al a; T \nBUREMBA", "metadata": {"headings": [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}, [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}], [{"headings_0": {"content": "183,606,795", "page": 43, "level": 3}}, {"headings_1": {"content": "Po", "page": 42, "level": 3}}]], "page": 43, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,6", "metadata": {"headings": [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], "page": 43, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 TC 20 13 7 36 25 u 97 90 7 7 7 0 0 \n32: \nBURUNGA 10 23,5 2 SC 25 15 8 6 4 2 121 9 12 2 2 0 0 \n95; \n\\| \nENGARI \n24,8 3 SC 22 18 4 26 21 5 72 68 4 1 1 0 1 \n0 \n+2 KANONI 11 16,8 4 SC 17/ 14/ 3\\| 35\\| 29 6 121 0 10 2 2 0 1 \n51 KAZO & \nKYAMPAN \n29,5 \\_\\_5 GARA SCs 20 18 2 7 5 2 71 4 67 8 8 0 1 \n78 \n40 \nNKUNGU SC RWEMIKO MA & MIGINA \nTOTALS \nAppendix 6: Conformance to Water Quality Standards \nS/N Parameter tested Number of water Number of water tests that complied samples collected", "metadata": {"headings": [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}, [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}], [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Number of water Percentage water tests that did not \nquality compliance comply \n\\| 1 Appearance 72 72 0 100% \\| 2 Temperature 72 72 0 100% 3 PH 72 72 0 100% \\| 4 Electrical conductivity 72 72 \n0 100% \n5 Colour (apparent) 72 66 6 100% 6 Turbidity 72 65 7 100% 2 Total dissolved salts 72 72 \n0 100% \n8 Total suspended solids 72 70 \n2 97.2% \n9 Iron 72 69 3 95.8% 10 Alkalinity 72 \\| 72 0 100% 11 Total hardness 72 \\| 71 \n1 \n12 Calcium 72 \\| 70 2 \n13 Magnesium 72 2 ; 14 Chlorides 72 0 \n15 Lead 1 Feacal coliforms 3 \n17 E.coli 1 Total \nAppendix 7: Parishes without health facilities (HC11)", "metadata": {"headings": [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}, [{"headings_0": {"content": "20,6", "page": 43, "level": 5}}, {"headings_1": {"content": "183,606,795", "page": 43, "level": 3}}]], "page": 44, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| S/N", "metadata": {"headings": [{"headings_0": {"content": "| S/N", "page": 44, "level": 2}}, {"headings_1": {"content": "20,6", "page": 43, "level": 5}}], "page": 44, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \n\\| Audit Remarks 41 \nBurunga SubCounty \nlack of health facility p Kiguma \n\u201cUpwnelpwly Magondo \nKazo SubCounty Mbaba lack of health facility Ntambazi \nKazo Town Council \nByeshembe \nlack of health facility Gabarungi \nRwempiri \nRwamanuma \nRwanyamuzira \nBuremba T/C \nlack of health facility", "metadata": {"headings": [{"headings_0": {"content": "| S/N", "page": 44, "level": 2}}, {"headings_1": {"content": "20,6", "page": 43, "level": 5}}, [{"headings_0": {"content": "| S/N", "page": 44, "level": 2}}, {"headings_1": {"content": "20,6", "page": 43, "level": 5}}], [{"headings_0": {"content": "| S/N", "page": 44, "level": 2}}, {"headings_1": {"content": "20,6", "page": 43, "level": 5}}]], "page": 44, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wm Kyabahura", "metadata": {"headings": [{"headings_0": {"content": "wm Kyabahura", "page": 45, "level": 2}}, {"headings_1": {"content": "| S/N", "page": 44, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kakoni Kitamba \nEngari Subcounty ie Omungari lack of health facility Kakindo", "metadata": {"headings": [{"headings_0": {"content": "wm Kyabahura", "page": 45, "level": 2}}, {"headings_1": {"content": "| S/N", "page": 44, "level": 2}}, [{"headings_0": {"content": "wm Kyabahura", "page": 45, "level": 2}}, {"headings_1": {"content": "| S/N", "page": 44, "level": 2}}]], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Be Kantanganya", "metadata": {"headings": [{"headings_0": {"content": "Be Kantanganya", "page": 45, "level": 4}}, {"headings_1": {"content": "wm Kyabahura", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nsheshe \n17 Bishozi \nKanoni Subcounty ie Bwangonga lack of health facility Rwakahaya", "metadata": {"headings": [{"headings_0": {"content": "Be Kantanganya", "page": 45, "level": 4}}, {"headings_1": {"content": "wm Kyabahura", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PO Rwemengo", "metadata": {"headings": [{"headings_0": {"content": "PO Rwemengo", "page": 45, "level": 4}}, {"headings_1": {"content": "Be Kantanganya", "page": 45, "level": 4}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kitongore \nKyampangara \nlack of health facility Subcounty ef Mushaba", "metadata": {"headings": [{"headings_0": {"content": "PO Rwemengo", "page": 45, "level": 4}}, {"headings_1": {"content": "Be Kantanganya", "page": 45, "level": 4}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pen Nyungu", "metadata": {"headings": [{"headings_0": {"content": "Pen Nyungu", "page": 45, "level": 2}}, {"headings_1": {"content": "PO Rwemengo", "page": 45, "level": 4}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Akengyeya", "metadata": {"headings": [{"headings_0": {"content": "Pen Nyungu", "page": 45, "level": 2}}, {"headings_1": {"content": "PO Rwemengo", "page": 45, "level": 4}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 45, "level": 2}}, {"headings_1": {"content": "Pen Nyungu", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ibaare \nNkungu Subcounty of health facility", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 45, "level": 2}}, {"headings_1": {"content": "Pen Nyungu", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee Kagira", "metadata": {"headings": [{"headings_0": {"content": "ee Kagira", "page": 45, "level": 4}}, {"headings_1": {"content": "to", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kagaramira oe Kajuzya", "metadata": {"headings": [{"headings_0": {"content": "ee Kagira", "page": 45, "level": 4}}, {"headings_1": {"content": "to", "page": 45, "level": 2}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "VP Nhsunga", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 45, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- 6,900,000 1,200,000 5,700,000 1,140,000 6,840,000", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 48, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "5\\_\\| FATTENING GROUP \nKAZO S/C Aug-18 Aug-20 6,500,000 6,300,000 200,000 90,000 290,000 \n6 RUTABO I WOMEN BULL FATTENING GROUP NKUNGU RWEMIGINA WOMEN TUKORE BULL \nJul-16 Jul-19 6,500,000 0 6,500,000 1,625,000 8,125,000 \n7 FATTENING GROUP \nRWENKUBA WOMEN BULL FATTENING 8 GROUP \nKANONI May-17 May-21 6,000,000 4,838,500 1,161,500 284,300 1,445,800 NKUNGU Jul-16 Jul-19 6,500,000 4,000,000 2,500,000 375,000 2,875,000 \n9 BYEMBOGO BAKYARA GOAT REARING GROUP RWEMIKOMA May-17 May-20 7,400,000 \n7,400,000 8 7,400,000 \n10 KAGIRA 1 WOMEN BULL FATTENING GROUP NKUNGU \n11 RWENYAWERA WOMEN TAILORS GROUP ENGARI SUB COUNTY \n12 KIGANDO WOMEN BULL FATTENING GROUP \nBUREMBA SUB 13 KABINGO BAKYARA BULL FATTENING GROUP COUNTY \nTOTAL \nA pendix 10: Functionality of Parish Development Committees \n7,950,000 4,000,000 3,950,000 579,000 4,529,000 ' 7,200,000 1,300,000 5,900,000 1,266,000 7,166,000 8,930,000 3,630,000 5,300,000 643,000 5,943,000 8,600,000 0 8,600,000 860,000 9,460,000 89,130,000 31,198,000 57,932,000 8,795,150 66,727,150 \nDoes the membership of the Parish Development committee (PDC) include those stipulated in the guidelines? \n(Includes LC II Chairperson, Parish Chief, Parish Chairperson of the women Council, Parish Chairperson of the youth Council \nWere \nDid the PDC prepare Did the PDC prepare Were quarterly \nHow much funding was received Remarks quarterly parish priorities and parish 5 year plan as \nmeeting action plans for the stipulated Annex 2 \ns held? FY 2022/2023 as structure of the parish \nper Annex 1 format plan of the Governance \nof parish priorities of and Administration \nthe Governance and pillar operational \n45 \nperformance reports for the PDC activities? prepared? \nParish Chairperson of persons with Disability Council, Chairperson of the ruling Party at the Parish, and Chairperson of older persons executive committee the parish or ward elected under sec. 25(4) of \nAdministration pillar manual, Feb. 2022? \n- operational manual, \nFeb. 2022? \nthe National Council for older Persons Act,", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}, [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}]], "page": 48, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2013. Yes No \\| No No He \\| \n500,000 per parish \nThough PDCs were \nformed, they were not operational due to lack of ' sufficient funding and operational guidelines. There is need for more training of PDCs on oversight function of planning, monitoring & supervision on PDM \nI. \nactivities", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "[appendix 11:Functionality of PDM SACCO Board \nVote Parish Name Name of SACCO Date of board Did board members fill Remarks \n\\| Name \nmember appointment expression of interest \n\\|", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kazo Magondo Magondo-Burunga no evidence", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kazo Orwigi \nOrwigi -Burunga no evidence", "metadata": {"headings": [{"headings_0": {"content": "VP Nhsunga", "page": 45, "level": 4}}, {"headings_1": {"content": "ee Kagira", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "rer", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3. Kazo Migina \n\u2014Migina no evidence", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kazo Nyarubanga Nyarubanaga-Kanoni no evidence\n5. Kazo Kyengando Kyengando-Engari no evidence", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}, [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}]], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kazo Kagira \nKagira-Nkungu \nno evidence", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "forms \n(Yes/No) \nno evidence \nThough board members were appointed, there was no evidence of holding regular board meetings \nno evidence Though board members were appointed, there was no evidence of holding regular board meetings \nno evidence Though board members were appointed, there was no evidence of holding regular board meetings \nno evidence \nThough board members were appointed, there was no evidence of holding regular board meetings \nno evidence \nThough board members were appointed, there was no evidence of holding regular board meetings \nno evidence \nThough board members were appointed, there was no evidence of holding regular board meetings \n\\| \n46 \nKijuma-Rwemikoma no evidence \nno evidence \nRwempiri \nRwempiri-Kazo \nno evidence \nno evidence \nKantaganya Kantaganya-Engari no evidence \nno evidence \nByeshembe Byeshembe-Kazo no evidence \nno evidence \nAppendix 12: Functionality of SACCO Committees and Sub committees \nThough board members were appointed, there was no evidence of holding regular board meetings \nThough board members were appointed, there was no evidence of holding regular board meetings \nThough board members were appointed, there was no evidence of holding regular board meetings \nThough board members were appointed, there was no evidence of holding regular board meetings \nVote Name of Supervisory Executive Loan Sub Producti Marketing sub Business Development Finance and Remarks Name SACCO committee Committee committee on sub Committee services sub Committee investment sub \nCommitt \nCommittee \nee \nIs the \nWw Is Was it Is the Was it Is the Was it Is the Non-functional committees as committe \nas th Constitu commi Constitute committee Consti committee \nit e \nit e ted? ttee d? operational? tuted? operationa \nCo operation \nCo co (yes/No operat (yes/No) (operational or (yes/N 1? \nns al? \nns m ) ional? Not 0) (operation \ntit (operation tit \ntit mi (opera operational) al or Not \nut al or Not ut tte tional \noperationa \ned operation ed e or Not \n))", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}, [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}]], "page": 49, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- al) ? op operat (v (y er ional) es es ati \n/N JN on \no) al? \n(o \npe \nrat \nio", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 50, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "0. o) al? (o pe rat io", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], "page": 50, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "na I \nor No \nt \nop er ati \non \n47", "metadata": {"headings": [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}, [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}], [{"headings_0": {"content": "rer", "page": 49, "level": 2}}, {"headings_1": {"content": "VP Nhsunga", "page": 45, "level": 4}}]], "page": 50, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[TLL", "metadata": {"headings": [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], "page": 51, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "707 \nKazo Magondo- Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees DLG Burunga s operational s \nKazo Orwigi \u2014 Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees DLG Burunga s operational s \nKazo Migina \u2014 Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees \\| DLG Migina Ss operational s \nKazo Nyarubanag Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees : DLG a-Kanoni s operational s \nKazo Kyengando- Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees DLG Engari S operational s \nKazo Kagira- Ye Not Ye Yes Yes Yes No No No No No No Non-functional committees DLG Nkungu s operational s \nKazo Kijuma- Ye Not Ye Yes Yes Yes No No No No No No Non-functional committees DLG Rwemikoma s operational s \nKazo Rwempiri- Ye Not Ye Yes Yes Yes No No No No No No Non-functional committees \\| DLG Kazo s operational s \n3 \nKazo Kantaganya Ye Not Ye Yes Yes Yes No No No No No No Non-functional committees DLG -Engari s operational s \nKazo Byeshembe- Ye Not Ye Yes Yes Yes No No No No No No No No Non-functional committees DLG Kazo Ss operational s \nAppendix 13: Transfer of PRF to un-licensed SACCOs SN. Vote Name Parish Name Name of SACCO \n1 Kazo DLG Magondo Magondo-Burunga PDM SACCO \n2 Kazo DLG Orwigi Orwigi -Burunga PDM SACCO \nIs the SACCO registered under Microfinance Institutions money lenders act 2016? (Yes/No) \nNo \nNo \nRemarks \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders", "metadata": {"headings": [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}, [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}], [{"headings_0": {"content": "[TLL", "page": 51, "level": 4}}, {"headings_1": {"content": "rer", "page": 49, "level": 2}}]], "page": 51, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5 act 2016", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], "page": 51, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Kazo DLG Migina Migina -Migina PDM SACCO \nNo \nSACCO not registered under Microfinance Institutions money lenders \n48 \nKazo DLG Nyarubanga Nyarubanaga-Kanoni PDM SACCO \nNo \nKazo DLG Kyengando Kyengando-Engari PDM SACCO \nNo \nKazo DLG Kagira Kagira-Nkungu PDM SACCO \nNo \nKazo DLG Kijuma Kijuma-Rwemikoma PDM SACCO \nNo \nKazo DLG Rwempiri Rwempiri-Kazo PDM SACCO \nNo \nKazo DLG Kantaganya Kantaganya-Engari PDM SACCO \nNo \n10 Kazo DLG Byeshembe Byeshembe-Kazo PDM SACCO \nNo \nAppendix 14: Failure to update Enterprise and Household registers making up the SACCO SN Vote Name Parish Name \nName of SACCO Number of PDM enterprises \n", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}, [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}]], "page": 51, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kazo Magondo Magondo-Burunga 30\n2. Kazo Orwigi Orwigi -Burunga 21\n3. Kazo Migina Migina \u2014Migina 20\n4. Kazo Nyarubanga Nyarubanaga-Kanoni 20\n5. Kazo Kyengando kyengando-Engari 19\n6. Kazo Kagira Kagira-Nkungu Te Kazo Kijuma Kijuma-Rwemikoma\n7. Kazo Rwempiri Rwempiri-Kazo", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], "page": 52, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Kazo \nKantaganya", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], "page": 52, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kazo Byeshembe Byeshembe-Kazo 10", "metadata": {"headings": [{"headings_0": {"content": "5 act 2016", "page": 51, "level": 6}}, {"headings_1": {"content": "[TLL", "page": 51, "level": 4}}], "page": 52, "document_name": "Kazo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "49 \nact 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nDoes SACCO maintain updated enterprise and House hold registers \nNO", "metadata": {"headings": [{"headings_0": 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"LGPPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "LGFAR", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority LLG \\| Lower Local Governments \n\\| Local Revenue \nMinistries, Departments and \u2018Agencies \nMinistry of Education", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "LGFAR", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_MoFPED", "metadata": {"headings": [{"headings_0": {"content": "_MoFPED", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": 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"heading"}}, {"content": "\\_ \\_ \\_ j u - \nof the Auditor \nProgram Budgeting \u201aSystem \nPayroll Deduction \u201cManagement < System \\_ Procurement & Disposal Unit \nPublic Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "NTR Non-Tax Office Revenue _ General", "page": 4, "level": 3}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ". 7", "metadata": {"headings": [{"headings_0": {"content": ". 7", "page": 4, "level": 1}}, {"headings_1": {"content": "NTR Non-Tax Office Revenue _ General", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Finance Management", "metadata": {"headings": [{"headings_0": {"content": ". 7", "page": 4, "level": 1}}, {"headings_1": {"content": "NTR Non-Tax Office Revenue _ General", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Regulations .", "metadata": {"headings": [{"headings_0": {"content": "Regulations .", "page": 4, "level": 1}}, {"headings_1": {"content": ". 7", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Procurement & Disposal of Public Assets Permanent Secretary / Secretary to Treasury \n\\_ Treasury Single Account \nTreasury Sub Single Account \n\\_\\_\\_\\_\\_ Uganda Banker's Association Uganda Consolidated Fund \nUganda Consumer and \nLender's \\_ Association Oo nu", "metadata": {"headings": [{"headings_0": {"content": "Regulations .", "page": 4, "level": 1}}, {"headings_1": {"content": ". 7", "page": 4, "level": 1}}, [{"headings_0": {"content": "Regulations .", "page": 4, "level": 1}}, {"headings_1": {"content": ". 7", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sens Support", "metadata": {"headings": [{"headings_0": {"content": "sens Support", "page": 4, "level": 3}}, {"headings_1": {"content": "Regulations .", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 4, "level": 1}}, {"headings_1": {"content": "sens Support", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Municipal i infrastructure Development Uganda \nWomen Empowerment Project \n\\_", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 4, "level": 1}}, {"headings_1": {"content": "sens Support", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Youth", "metadata": {"headings": [{"headings_0": {"content": "Youth", "page": 4, "level": 3}}, {"headings_1": {"content": "to", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Livelihood", "metadata": {"headings": [{"headings_0": {"content": "Livelihood", "page": 4, "level": 1}}, {"headings_1": {"content": "Youth", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\{Progam \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIBAALE DISTRICT FOR THE YEAR ENDED 30\"\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "Livelihood", "page": 4, "level": 1}}, {"headings_1": {"content": "Youth", "page": 4, "level": 3}}, [{"headings_0": {"content": "Livelihood", "page": 4, "level": 1}}, {"headings_1": {"content": "Youth", "page": 4, "level": 3}}], [{"headings_0": {"content": "Livelihood", "page": 4, "level": 1}}, {"headings_1": {"content": "Youth", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Livelihood", "page": 4, "level": 1}}], "page": 5, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kibaale District, 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 Kibaale District 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": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Livelihood", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Livelihood", "page": 4, "level": 1}}]], "page": 5, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], "page": 5, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "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's 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. I 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. Key Audit Matters 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 as the key audit matters to be communicated in my report. In 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. The mandate of Kibaale 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. During the financial year 2022/2023, the District had a budget of UGX.37,026,085,821 out of which UGX.35,854,262,264 was warranted as shown in the table below; SN Details Budget Warrants % age of UGX (A) UGX (B) warrants (B/A) 2 Recurrent (Wage) 19,459,400,832 19,313,662,350 a \\_\\_ \\| \\| \\_\\_\\_ \\| 2 Recurrent (Non- : 3,414,808,078 \\| 3,325,632,317 \u00a9 97 wage) 0 Bu \\_ . u nn \\_3\\_\\_\\_ Development ; 14,151,876,911 \\_\\_13,214,967,597 938 ; Total ...37,026,085,821 35,854,262,264 97 Out ofthe total warrants of UGX.35,854,262,264, I reviewed the utilisation of warrants worth UGX.27,813,583,228 (78%) as summarised in the table below; Sn", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}, [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}]], "page": 5, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\_ Wage expenditure 18,120,396,341 18,120,396,341 51", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish Development 105,230,144 18,225,626,485 51", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 5, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Model", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 6, "level": 3}}, {"headings_1": {"content": "for", "page": 5, "level": 8}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ".", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 6, "level": 3}}, {"headings_1": {"content": "for", "page": 5, "level": 8}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Focus area-Education 873,840,005 19,099,466,490 53 \\_ grant - Formerly SFG", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 6, "level": 3}}, {"headings_1": {"content": "for", "page": 5, "level": 8}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "metadata": {"headings": [{"headings_0": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}, {"headings_1": {"content": "Model", "page": 6, "level": 3}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "projects \\_\\_ nn nn een neinenen", "metadata": {"headings": [{"headings_0": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}, {"headings_1": {"content": "Model", "page": 6, "level": 3}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Transitional 318,015,389 19,786,560,259 55 development grant - \n\u201a \nHealth Adhoc \\_\n6. Transitional 675,090,249 20,461,650,508 57 development grant -", "metadata": {"headings": [{"headings_0": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}, {"headings_1": {"content": "Model", "page": 6, "level": 3}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Works Adhoc", "metadata": {"headings": [{"headings_0": {"content": "Works Adhoc", "page": 6, "level": 3}}, {"headings_1": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "Works Adhoc", "page": 6, "level": 3}}, {"headings_1": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. UGIFT (Infrastructure) \\_\\_\\_\\_6,050,444,559 \\_26,512,095,067. 74 \u201a8. Water development \\| 939,692,012 27,451,787,079 77 \\| \n\\| \\| grant (Piped water, \\|", "metadata": {"headings": [{"headings_0": {"content": "Works Adhoc", "page": 6, "level": 3}}, {"headings_1": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}], "page": 6, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "detailed audit report and a summary of the key findings reported in section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review; \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the District was supposed to The", "metadata": {"headings": [{"headings_0": {"content": "Works Adhoc", "page": 6, "level": 3}}, {"headings_1": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}, [{"headings_0": {"content": "Works Adhoc", "page": 6, "level": 3}}, {"headings_1": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}], [{"headings_0": {"content": "Works Adhoc", "page": 6, "level": 3}}, {"headings_1": {"content": "4. Microscale irrigation 369,078,380 19,468,544,870 54", "page": 6, "level": 1}}]], "page": 7, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], "page": 7, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collect Local revenue of UGX.532,541,455; However, by the end Officer \nshould of the year only UGX.338,052,142 had been collected intensify \nthe representing 63% performance as shown in the table below and sensitization \nof detailed in Appendix 1 \nfarmers about the benefits of the \\| No \\| Source \\| Approved \\| Actual ] Variance \\| micro-scale \n\\| \\_\\_\\|\\_ \\_L budget Collections \\| \ni irrigation program 358,; 363 \\| 150, 369, 528 \\_ ~ =20, 001, 165 7 \n1 \\| Tax 130, \n\\| \nin order to attract Revenues \\| \"402,183,092 \\| 187,682,614 = SH \\| 3 Ses \\| more farmers to co- 2 zo \\| \n\\| Non-Tax \\| 214,500,478 fund. \n[ \\| \"Total Revenues \\| \\_\\_\\| \\\\ \n\\_\\_ \n532,541,455 \\| 338,052,142 194,489,313 \\| \n\\| \nRevenue \\| I \n\\_ \nUnder collection of Local revenue denied the District resources for implementation of the following key planned activities. \n\\| \n[No \\| Out-put \\| Activity \\| Purpose of the \\| Budget \n\\| \\| \n\\| \\| un-implemented \\| Amount activities \\| 2 Agro- \\| Farmers' co- Procuring Micro 170,473,000 \\| \\| Industrializa \\| funding for \\| scale irrigation \\| \n\\| \\| tion Micro scale scheme \n\\| \n\\| \n\\| irrigation \\| equipment. \n\\| \nscheme \n\\| \\| \n\\| \n\\| \n\\| equipment. Br", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "Works Adhoc", "page": 6, "level": 3}}]], "page": 7, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[2", "metadata": {"headings": [{"headings_0": {"content": "[2", "page": 7, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 7, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Transfers | Service delivery in | 20,463,419 |", "metadata": {"headings": [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}], "page": 7, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public \nto \n\\| \\| Sector \\| other \\| Lower Local \n\\| \\| \nTransformat \\| Government Governments. \\| \nI 3 \\_ 190,936, 419 \n\\| ion June \\| TOTAL \n\\| \nThe Accounting Officer explained attributed this; \ne to failure by farmers to co-fund for the microscale irrigation equipment because of the high rate. He also stated that they were proposing that co-funding be reduced from 25% to 10% of the total project cost in order to attract more farmers. \nUGX.368,636,700 that was not warranted was meant for the \ncan be fully following key activities which were either partially or not funded. implemented at all; \nroll over the partially and not \n\\| No Programme Amount not Activities not Purpose and implemented /partially impact of the activities for implemented unimplemente implementation : . \nd activity \nFunding in \\| \nthe next \\| 1 Agro- 30,611,929 of Micro scale \nIndustrializati microscale irrigation financial year. on irrigation equipment. \ntechnologies Farmers did not \naccess micro \nscale irrigation \n\\| \n\\| \ntechnologies \n: \n\\| \nsince they were \nunable to co- \n\\| \nsb . BE Ba fund. \n3 Human \n111,290,000 Micro projects The targeted 14 \\| \nCapital financing at community \ni \nDevelopment \ncommunity \\| groups did not \nlevel. \n\\_ receive funding \u2014 \nfor their micro \n\\| \n\\| \nprojects. \n\\| \n\\_ \n4 Human 61,000,400 stakeholders Inadequate Capital coordination coordination for Development and COVID 19 performance immunisation review \ncampaigns meetings \nTotal \n202,902,329 \nThe Accounting Officer explained that; \ne the funding for micro projects was affected by the failure by the Bunyoro affairs Minister to remit the funds. \ne budget cuts by MoFPED affected the purchase of micro-scale irrigation technologies. \ne funding for stakeholder coordination was affected by the World Health Organization\u2019s declaration of Covidi9 as no longer a pandemic thus non-release of funds by MoH because the activities were not seen as necessary. \nPerformance of external assistance \nThe entity had an approved budget for external assistance of The", "metadata": {"headings": [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}, [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, "level": 3}}], [{"headings_0": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}, {"headings_1": {"content": "[2", "page": 7, 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"UGX.907,084,164 from the various programmes out of which Officer should; UGX.325,160,726 was warranted resulting in a shortfall of \u00ab enhance UGX.581,923,438 representing 36% performance. \ncapacity building in preparation of The performance of warrants for each of the programmes is \naccountability in shown in the table below; \norder to attract", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "| Transfers | Service delivery in | 20,463,419 |", "page": 7, "level": 3}}], "page": 8, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BHununodsy SJOWIEJ au] yeu paz\u0131les1 Ang Ajawiy JO Aq ul pied", "metadata": {"headings": [{"headings_0": {"content": "BHununodsy SJOWIEJ au] yeu paz\u0131les1 Ang Ajawiy JO Aq ul pied", "page": 9, "level": 4}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 9, "document_name": 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{"headings_1": {"content": "psig", "page": 9, "level": 2}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0d om vogebu.i 30 yes GadJOW 30 sajedyqueo oym Jo SadIAles usog \n\\| i \\} \\| \\| \\| \\| \\| \\| \\| er \\| osod\u0131ng jo pawawejdun 3g ayenbapeuf s\\#eyse\\|\\} Aq pappnpuoo ayy Auew aseajei pallene ayy UMOUS", "metadata": {"headings": [{"headings_0": {"content": "ay}", "page": 9, "level": 3}}, {"headings_1": {"content": "psig", "page": 9, "level": 2}}, [{"headings_0": {"content": "ay}", "page": 9, "level": 3}}, {"headings_1": {"content": "psig", "page": 9, "level": 2}}]], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "peyuswejdunun \u2014_ ur SIU you sojAeg Sumen 1D] 4391nn", "metadata": {"headings": [{"headings_0": {"content": "peyuswejdunun \u2014_ ur SIU you sojAeg Sumen 1D] 4391nn", "page": 9, "level": 3}}, {"headings_1": {"content": "ay}", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pedw\u0131 ape! u\u00dfnong jUNSIG BpBeBni: Aypedey papuny sem", "metadata": {"headings": [{"headings_0": {"content": "pedw\u0131 ape! u\u00dfnong jUNSIG BpBeBni: Aypedey papuny sem", "page": 9, "level": 3}}, {"headings_1": {"content": "peyuswejdunun \u2014_ ur SIU you sojAeg Sumen 1D] 4391nn", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BU} Je uoseay Jo} quawAed \u2018paoe|del", "metadata": {"headings": [{"headings_0": {"content": "BU} Je uoseay Jo} quawAed \u2018paoe|del", "page": 9, "level": 1}}, {"headings_1": {"content": "pedw\u0131 ape! u\u00dfnong jUNSIG BpBeBni: Aypedey papuny sem", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District 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"level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| =: \\| \\| uoneziunwuwi a\u0131njle) SE JUBSLW Jo \\| Aq Aq \n\\| \\| \\| \\| \\| \nsaniyiqeyunoose pazunn \n\\|\\_\\_ \\| \\| \\| \\| \\| as \\| \\| \n\\| \\| \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "0110d sem 10) Juawejdu\u0131 Aq Bujujesy 0} $97'797'PS8'SE\"XON Aq JO) payuawajdu\u0131 me4 papun, 3jeos SunleH ey 287 BWOS pey pey", "page": 9, "level": 3}}, {"headings_1": {"content": "-05 sjueulem uawd\u0131nba ueugnna 1SSd \u2018paumas peiejssueg jou", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3ousemampy payuawajdun wonresiunwu LIT Ayoeded %ZG Aq Jopun pue ses WoRDn.gsU0) \u2018IIT ebeinw'}s pue Jsdeg ss", "metadata": {"headings": [{"headings_0": {"content": "3ousemampy payuawajdun 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wes\u00dfoid zijeugsnpu] WeunH auidojeasq", "metadata": {"headings": [{"headings_0": {"content": "wdojaaeq wdojsnag Bugunossy \u201asIouog Jo jjepHoys pey \"\u0131ouop [EI0} ue DUIMOUS wes\u00dfoid zijeugsnpu] WeunH auidojeasq", "page": 9, "level": 1}}, {"headings_1": {"content": "aie", "page": 9, "level": 2}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sw que oad quo sunjies e JFOINN au} Sy} \u201cWeed Bunnsau xipueddy syuellem sw vone u", "metadata": {"headings": [{"headings_0": {"content": "sw que oad quo sunjies e JFOINN au} Sy} \u201cWeed Bunnsau xipueddy syuellem sw vone u", "page": 9, "level": 1}}, {"headings_1": {"content": "wdojaaeq wdojsnag Bugunossy \u201asIouog Jo jjepHoys pey \"\u0131ouop [EI0} ue DUIMOUS wes\u00dfoid zijeugsnpu] WeunH auidojeasq", "page": 9, "level": 1}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COS@Y uewnH ende) bee ueuin} jeqide> Tao) 0} uonezinn ul Bunueseide. \u2018e SJUCLEM SaIAe -olby jeyde)", "metadata": {"headings": [{"headings_0": {"content": "COS@Y uewnH ende) bee ueuin} jeqide> Tao) 0} uonezinn ul Bunueseide. \u2018e SJUCLEM SaIAe -olby jeyde)", "page": 9, "level": 5}}, {"headings_1": {"content": "sw que oad quo sunjies e JFOINN au} Sy} \u201cWeed Bunnsau xipueddy syuellem sw vone u", "page": 9, "level": 1}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": SU} By", "metadata": {"headings": [{"headings_0": {"content": ": SU} By", "page": 9, "level": 1}}, {"headings_1": {"content": "COS@Y uewnH ende) bee ueuin} jeqide> Tao) 0} uonezinn ul Bunueseide. \u2018e SJUCLEM SaIAe -olby jeyde)", "page": 9, "level": 5}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 9, "level": 3}}, {"headings_1": {"content": ": SU} By", "page": 9, "level": 1}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SlqeL \\| \\| [ \\| \\| \\| \\| \\| \\| L \\| \\| \\| \\| \\| \\| \\| TI \\| \\| \\| \\| \n\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 9, "level": 3}}, {"headings_1": {"content": ": SU} By", "page": 9, "level": 1}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "arent 9 Sul se ul AG INO SUL on", "metadata": {"headings": [{"headings_0": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}, {"headings_1": {"content": "JO", "page": 9, "level": 3}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON T z \nay Aa> \\| I zc \n\\| : \n\u00a9 \u00a9 \\| \n\\| \\| \\| \\| \\| \\| \n\\| \\| \\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}, {"headings_1": {"content": "JO", "page": 9, "level": 3}}, [{"headings_0": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}, {"headings_1": {"content": "JO", "page": 9, "level": 3}}]], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "v'T", "metadata": {"headings": [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], "page": 9, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result of failure to utilize warrants; \ne Supply and installation of solar powered irrigation systems of 13 farmers whose procurements had been completed by year end were not implemented thus negatively affecting service delivery. \ne Health and Education service delivery has been delayed due to partial completion of Nyamarunda HC II, Construction of St. Mugaga SS and St.John Baptist Kasimi SS \ne Recruitment of staff was not done thus affecting provision of Health and education services \nThe Accounting Officer attributed this to; \ne Failure by some farmers to co-fund for the the micro scale \\| \nirrigation equipment \ne Non-replacement of teachers who had retired, died or transferred services due to halting the recruitment by the PSST \ne Late submission of payment certificates by contractors of the construction of seed schools and health centres. \n1.5 \nLack of appropriate performance indicators and targets in the work plans \nThe Accounting Regulation 11 (2) b of the Public Finance Management Officer \nshould Regulations, 2016 states that the work plan of a vote shall ensure Heads of \\| indicate the key performance indicators to be used to gauge the department \nare \nout-puts. \ntrained by the planner in the Part A of the performance contract for Accounting Officers prepare quantified outlines the core performance requirements against which their annual work plans performance should be assessed in regard to achievement of with appropriate planned results. This requires the Accounting Officer to be performance assessed on the extent to which annual key performance indicators \nand indicators and targets are achieved for key projects and/or targets. \nprograms. \nI reviewed the approved work plan and sampled 7 outputs with a total of 34 activities. I noted the following; \ne 5 outputs with 27 activities had clear performance indicators and targets. \n\\| e 2 output with 7 activities where 5 activities had clear performance indicators and 2 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 4 \nSubstant \\| 2 7 \\| 5 \n2 2,587,636 \\| 29 \\| \\| \\| \n\\| \n\\| \nially \\| i \u201a352 \\| \n\\| \nquantifie \n\\| \\| i \\| \\| \n\\| \n\\| j ! i Outputs \\| \\| 1 un nt Outputs 0 0 0 0 00 not fully \\| \\| \nquantifie", "metadata": {"headings": [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}, [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}], [{"headings_0": {"content": "v'T", "page": 9, "level": 4}}, {"headings_1": {"content": "arent 9 Sul se ul AG INO SUL on", "page": 9, "level": 2}}]], "page": 10, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kid", "metadata": {"headings": [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}], "page": 11, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \n\\| Total 7 \\| 34 32 2 7,407,49 \n= \\| Hp TIERE \n\\| his \\| [bie ee \\| \n\\| \ni nich IL \nBE 9,436 \\| < \n= \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that this was attributed to failure by heads of departments to fully quantify activities during the preparation of departmental work plans. \n1.6 Implementation of outputs \nI assessed the implementation of seven (7) outputs with thirty- The", "metadata": {"headings": [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}, [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}], [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}], [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}], [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}], [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}], [{"headings_0": {"content": "Kid", "page": 11, "level": 3}}, {"headings_1": {"content": "v'T", "page": 9, "level": 4}}]], "page": 11, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], "page": 11, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "two (32) activities worth UGX.7,407,499,436 and noted that; Officer \nshould \nDetails are in Appendix 5 \nconsider liaising with MoFPED to \ne Four (4) outputs with Twenty-one (21) activities and ensure \ntimely expenditure worth UGX.3,389,295,587 were fully release of funds so implemented. \nthat all released e Three (3) outputs with eleven (ii) activities worth funds are fully UGX.4,018,203,849 were partially implemented. Out of the absorbed. \neleven (11) activities, five (5) activities were fully \nimplemented and six (6) activities were partially \nimplemented. \nTable showin\u00ab erformance indicators and targets Catego No. No of No. of Noof \nalae \\| aaa Noof \\| \nExpenditure \n> \n\\| \n\\| \n\\| \nry of \\| of \\| activi \\| Activiti \\| activiti \\| activi Amount (UGX) \\| \n\\| output outp \\| ties \\| esfully \\| \nes \nties \n\\| \\| \nis uts \\| inthe \\| implem \\| partiall not \n! \n\\| ented \\| imple \\| \\| \n\\| \\| asses outp y \\| \n\\| ented sed \\|uts \\| implem \\| ment \\| \n\\| Le ed \\| Fully 4 21 21 0 A 3,389,295,587 \\| implem \\| \\| \\| \nented \nZOUHDRS, es ae Sree i \noY r \n\\| Partially : 3 i 5 6 ' 0 4,018,203,849 \\| \n\\| Sh = A 1 T ree f oe sigh \n\\| \\| \\| \n\\| implem \\| \\| \\| \\| \\| \ni \nented \\| \\| \\| \\| \\| i \npups \\| \\| \\| Not 6:2. B50 ==] \n0 \\| 0 0 \nimplem \\| \\| \n\\| \nThe Accounting Officer explained that was partly attributed to delayed release of funds. \n1.7 \nDelivery of Services from implemented activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under other service delivery Areas \nI sampled three (3) activities under URF and DDEG with a total expenditure of UGX.130,207,112 for physical inspection and assessment of service delivery indicators. Below is a summary of key observations, details of which are in Appendix 6. \nSn Focus Area Inspection Observation \nls Uganda \nRoad \nBush clearing, grading and culvert installation was done and", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 2}}, {"headings_1": {"content": "Kid", "page": 11, "level": 3}}]], "page": 11, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fund", "metadata": {"headings": [{"headings_0": {"content": "Fund", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 2}}], "page": 12, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_the roads were in use. \nnen \n2, DDEG \nWorks were compete but the Girls\u2018 Hostel at Nyamarwa Secondary School had not yet been commissioned hence not in use by the students. \nDelayed commissioning of complete projects deprives the intended beneficiaries of expected accommodation for the students.", "metadata": {"headings": [{"headings_0": {"content": "Fund", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 2}}, [{"headings_0": {"content": "Fund", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 2}}]], "page": 12, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "Fund", "page": 12, "level": 1}}], "page": 12, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the commissioning of implemented projects in the subsequent financial years in order to ensure timely occupation of facilities by the beneficiaries. \n1.7.2 Service Delivery under Focus Areas \nI sampled Twenty-Six (26) out of Thirty-Four (34) activities in Six (6) focus areas with a total expenditure of UGX.6,014,288,062 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 4.4 of this report. \nSn \\| Focus \\| Activity \nObservation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "Fund", "page": 12, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "Fund", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 3}}, {"headings_1": {"content": "Fund", "page": 12, "level": 1}}]], "page": 12, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ Area", "metadata": {"headings": [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nL\\\\ \\| \n", "metadata": {"headings": [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}, [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}], [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}]], "page": 12, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. UGIFT Construction of The kitchen at the Education services to the", "metadata": {"headings": [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}], "page": 12, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| completed mi but \nthey \\| utilize OPD and maternity \u2014 \\|", "metadata": {"headings": [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}, [{"headings_0": {"content": "_ Area", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yet in", "metadata": {"headings": [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}, {"headings_1": {"content": "_ Area", "page": 12, "level": 1}}], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ward and staff house and \\| were not use. \n\\| \n\\| \nI Po \\_\\|placentapit. \n\\| I \n\\_", "metadata": {"headings": [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}, {"headings_1": {"content": "_ Area", "page": 12, "level": 1}}, [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}, {"headings_1": {"content": "_ Area", "page": 12, "level": 1}}]], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Construction of Delayed completion, Expected health service \\| Nyamarunda HC the project", "metadata": {"headings": [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}, {"headings_1": {"content": "_ Area", "page": 12, "level": 1}}], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "delivery has been delayed \\| was \n\\| \nplanned to be due to failure to complete \\| I \n\\| \n\\| \n\\| completed by March the project within the \\| \\| \n\\| 14, 2023 but was still original contract duration. \\| \\| incomplete the \\| on \n\\| \ndate of inspection. \\| The contract has \\| since been extended \n\\| \\| twice up to October \n30, 2023. \nThe Accounting Officer explained that \no Nyamarunda Health Centre III was expected to be handed to the District by 31\\* December 2023 and it would be commissioned in January 2024. \no Phase 1 Kasimbi Health Centre III was completed and is expected to be commissioned by 20\" December 2023.", "metadata": {"headings": [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}, {"headings_1": {"content": "_ Area", "page": 12, "level": 1}}, [{"headings_0": {"content": "yet in", "page": 13, "level": 1}}, {"headings_1": {"content": "_ Area", "page": 12, "level": 1}}]], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "yet in", "page": 13, "level": 1}}], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that completed structures are put to use by the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "yet in", "page": 13, "level": 1}}], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\u00b0 November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nThe District had a wage budget of UGX.15,639,625,129, out of which UGX.14,613,897,421 was utilised for the period under review. Below is a summary of \nOut of the total warrants, UGX.14,613,897,421 was utilized by the DLG resulting in un-utilized warrants of UGX.908,307,136 representing utilization of 94%% as summarized in the table below and detailed in Appendix 7 \nApproved Supple Revised Warran Payment Unspent Budget mentar Budget ts UGX. sUGX.Bn Balance UGX. Bn y UGX. UGX. Bn \nUGX. Bn Bn \nBn \n13.209 2.43 15.64 15.52 14.61 0.90 \n2,2 Validation of employees on the entity payroll \nThe District had 1,056 employees on the IPPS payroll of which The", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}, [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "beneficiaries.", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], "page": 14, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "765 (72.4%) were fully verified, 12 (1.2%) partially verified, Officer should; 268 (25.4%) not verified, and 11 (1%) did not show up. In Use the verified addition, 8 individuals had not accessed the payroll by end of \\| payroll as a June, 2023. These were captured as new records in my basis of determination of the District wage bill. updating monthly payrolls The summary of the validation exercise is shown in the table for paying below; employee emoluments. Details No. of Annual base Engage the Individuals (UGX) concerned Number of staff as per the payroll 1,056 (June 2023) . Validated as follows; Total number of staff verified 765 (complete/fully verified) (A) 1,166,122,695 Service Commissions \\| and obtain 809,542,334 minute extracts Partially verified (individuals whose 12 15,303,085 within an \\_ appropriate time information availed at the physical \\| verification did not fulfil alf the frame for the requirements) (B) validation of the nn nenn na enna Not verified (appeared for validation 268 321,014,313 but not verified) (C) \\_ nn employees by \\| i The total number of individuals who 11 20,262,963 Ministry of \\_ did not appear for headcount (no- Public Service. shows) (D) (Accounted for and not Conduct accounted for) \\_Subtotal (A+B+C+D)=E \u201e4056 \u201e\\_\\_1,166,122,695 \\_ periodic due \\_ Employees who appeared for head 8 4,113,041 diligence on count but were not on payroll-New previous and records (F)\\_ current u une Overall total covered (E+F)\\*\\* 1,064 1,170,235,736 appointments of all staff in the The following observations were made; District so that a) Out of 765 (72%) employees appeared for the validation all ineligible exercise and presented all the pre-requisite documents to ones are confirm their existence and regularity of recruitment. removed from b) 12 (1%) employees appeared for headcount were partially the ii. 2 employees were confirmed to have exited the District due to death and retirement. A total of UGX.56,795,487 was paid as salary to 3 employees who were not accounted for. These payments were thus a financial loss to Government. e) 8 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise by they were not accounted for therefore they were not included in the validated payroll. Failure to provide the key pre-requisite documents for validation casts doubt on the eligibility of employees. Payments to unverified employees leads to financial loss to the Government The Accounting Officer explained that; \u00b0 he had", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 2}}, {"headings_1": {"content": "beneficiaries.", "page": 13, "level": 3}}]], "page": 14, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 2}}], "page": 15, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured Officer", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 2}}], "page": 15, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 1}}], "page": 15, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "by NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that employee Inconsistent information undermines the integrity of the records are duly District's records and may complicate the employee service updated \nand history and retirement procedures. Where the errors in dates brought to the 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 he had written to all the specified \ntimeline affected staff to harmonize their dates of birth between NIRA for \nappropriate and IPPS. action. \n2.4 Delayed deletion of employees from the payroll \nI noted that UGX.6,557,854 was paid to 5 staff who had retired. The", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 1}}, [{"headings_0": {"content": "should", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}], "page": 15, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Officer should; Delayed removal of staff from payroll resulted into financial loss \nensure that the to Government. \nHeads of \nIPPS and their National Identity cards to avoid delays of \\| removal of staff \n\\| from payroll \\| when they leave \\| the District. \n2.5 Review of the district Staff Establishment \nThe Accounting Review of the establishment revealed; \nOfficer should; \ni. Out of 327 approved positions, a total of 271 positions were = engage \nthe filled leaving a gap of 56 vacant positions \nDistrict Service ii. The entity did not have an approved and costed staff", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "should", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Commission,", "metadata": {"headings": [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], "page": 16, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "establishment for primary, secondary and\\_ tertiary Ministry of institutions while the staff structure for health facilities \nPublic Service issued by Ministry of Health was not incorporated into the \nand MoFPED to district approved structure. \nhave the vacant e Under staffing hinders the district's ability to effectively \npositions \nfilled deliver services to its intended beneficiaries \ne continuously e The lack of an approved up-to-date staff structure \nengage relevant negatively impairs resource planning and mobilization \nstakeholders to develop and The Accounting Officer explained that he had written to the \\| \nimplement a Permanent Secretary, Ministry of Education and Sports\\| costed staff requesting for staffing structures of Education Institutions in \\| \nstructure for the the District. \n\\| District within a specified time frame. \n2.6 Estimated Wage Budget for validated staff for FY", "metadata": {"headings": [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}, [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}]], "page": 16, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023/2024", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}], "page": 16, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Public I developed procedures to determine the number of staff in Service and the post and approved recruitments so as to obtain the expected Accounting Officer wage cost at the entity as highlighted in the tabie below; \nshould review the approved wage SN Category \nNumber of Re-computed estimates of the employees Budget(UGX) district for the FY nn...", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}, [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}]], "page": 16, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Staff in post-refer to. \n2023/24 in line with headcount \n\\| the results of the Fully verified 765 9,748,255,677 \nPartially verified 12 183,637,020", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}], "page": 16, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| validation exercise \\_ \n\\_ \n\\_ Employees not yet accessed on 0 i \n0 to ensure accurate \\_ June \nthe payroll by 2023 (new \\| \nNo shows accounted for and 6 those confirmed to have exited \ni \nwage Dill for the district. \n128,216,496 \nComparison of the re-computed estimated wage bill of UGX.11,201,141,313 and the approved district wage estimate of UGX.14,577,291,000 revealed an excess budget of", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}, [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}], [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}], [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}], [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}], [{"headings_0": {"content": "2023/2024", "page": 16, "level": 1}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 1}}]], "page": 16, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.3,376,149,687.", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], "page": 17, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Over budgeting for wages creates opportunities for over payment of staff as well as payments to ghost employees. \nThe Accounting Officer responded that they arrived at their wage estimate using only staff in post at the district. \nEmphasis of Matter \nWithout qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users 1 understanding of the financial statements; \n3.0 Mischarged Expenditure \nInstruction 10.10.16 of the treasury Instruction, 2017 provide that all payments shall be fully coded according to the chart of accounts codes to enhance expenditure classification and reporting. \nI noted that funds to the tune of UGX.135,890,211 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Details are in Appendix 8. \nDiversion of funds negatively affects the delivery of services and negates the purpose of budgeting. \nThe Accounting Officer should always ensure full adherence to budget controls and where need arises, seek authority for any re-allocations or virement. \nOther Matter \nIn 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; \n4.0 Implementation of Key Government Grants/Proaqrammes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}, [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}], [{"headings_0": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}], "page": 17, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG The District Rural Water \nand Sanitation Conditional Grant is a \nThe District received UGX.941,749,513, out of UGX.941,749,513 budgeted (100%) for the financial year 2022/23. Out of the UGX.941,749,513 received, the District spent UGX.939,692,012 (99.8%) leading to un-utilized funds of UGX.2,057,501 (0.2%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual quantity \nquantity \n1 Rural Water and Construction of boreholes \n6 6 Sanitation Sub- Rehabilitation of boreholes 9 \n9 Grant Construction of VIP latrine 0 0 (traditional", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.3,376,149,687.", "page": 17, "level": 2}}]], "page": 17, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Component)", "metadata": {"headings": [{"headings_0": {"content": "Component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. essen see 2 Piped Water Construction of piped water \\| 2 \n2 \n\\| \n\\| \\| Sub-Grant \nscheme at Imara and Kitutu", "metadata": {"headings": [{"headings_0": {"content": "Component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "Component)", "page": 18, "level": 8}}], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component) \\_ \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": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "Component)", "page": 18, "level": 8}}, [{"headings_0": {"content": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "Component)", "page": 18, "level": 8}}]], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; 4.1.1 Positive observations \nI noted the following areas were the District had commendable performance; \ne All the sampled planned projects worth UGX.665,900,314 were provided for in the approved five-year development plan. \ne All sampled projects were inclusive in the list of eligible capital investments. \ne desk and field appraisals were undertaken for the planned project worth", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.665,900,314.", "metadata": {"headings": [{"headings_0": {"content": "UGX.665,900,314.", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The stainless steel/u-PVC pipes bought for borehole works. \no 149 (26%) existing water sources as well as 6 (100%) new sources were tested in compliance with the guidelines. \n\u00b0 Four (4) water projects had functional water user committees to ensure local ownership and long term usage of the facilities. \n4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.3 Planning", "metadata": {"headings": [{"headings_0": {"content": "UGX.665,900,314.", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}, [{"headings_0": {"content": "UGX.665,900,314.", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "UGX.665,900,314.", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN", "metadata": {"headings": [{"headings_0": {"content": "SN", "page": 19, "level": 2}}, {"headings_1": {"content": "UGX.665,900,314.", "page": 18, "level": 3}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "{Category", "metadata": {"headings": [{"headings_0": {"content": "{Category", "page": 19, "level": 5}}, {"headings_1": {"content": "SN", "page": 19, "level": 2}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|Sub", "metadata": {"headings": [{"headings_0": {"content": "|Sub", "page": 19, "level": 3}}, {"headings_1": {"content": "{Category", "page": 19, "level": 5}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Budget \\| Ranking \\| Rank \\|", "metadata": {"headings": [{"headings_0": {"content": "|Sub", "page": 19, "level": 3}}, {"headings_1": {"content": "{Category", "page": 19, "level": 5}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| County/Town | Amount | based on | interpretation", "metadata": {"headings": [{"headings_0": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}, {"headings_1": {"content": "|Sub", "page": 19, "level": 3}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \not CouncitName ned \\| \n\\| 0 \n0 000 1 \\| Sub-County \\| Karama Sub- \\| 497,003,000 3 Third needy \n\\| with County \\| \nmost \\| \\| \\| \\| \nallocation aa \\| \\| \\|Sub-County \\_ sie ig ec \\| ay eke \\| os \n2 \n\\| \\| \\| BwamiramiraSub- 1,347,737 10 Tenth needy by \\| \\| with least \\| County \\| \\| \\| rank \n\\| [allocation \\| 000000 \\| \\| \nN 3 \\| Sub-County \\| Nyamarunda TC \\| \n0\\| 1 most needy by \\| with no \\| \\| \\| rank \\| \\| \n\\| allocation \\| \\| ne nina ee a; \nAllocation of funds to sub-counties that have better water coverage leads to inequitable service delivery. \nThe Accounting Officer explained that priority in distribution of water was mainly based on ensuring schools get water points for the learners.", "metadata": {"headings": [{"headings_0": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}, {"headings_1": {"content": "|Sub", "page": 19, "level": 3}}, [{"headings_0": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}, {"headings_1": {"content": "|Sub", "page": 19, "level": 3}}], [{"headings_0": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}, {"headings_1": {"content": "|Sub", "page": 19, "level": 3}}], [{"headings_0": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}, {"headings_1": {"content": "|Sub", "page": 19, "level": 3}}], [{"headings_0": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}, {"headings_1": {"content": "|Sub", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should make budget provisions for water investments in sub- counties in the order of the assessment results. \n4.1.3.2 Funding and Absorption \nUGX.941,749,513 (100%) was received, out of UGX.941,749,513 budgeted. Furthermore, out of the UGX.941,749,513 received, UGX.593,302,194 (63%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.348,447,320 (37%) related to Piped Water Sub-Grant (UgIFT component) as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "| County/Town | Amount | based on | interpretation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SN Purpose", "metadata": {"headings": [{"headings_0": {"content": "| SN Purpose", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| : Variance", "metadata": {"headings": [{"headings_0": {"content": "| : Variance", "page": 19, "level": 1}}, {"headings_1": {"content": "| SN Purpose", "page": 19, "level": 3}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Budgeted | Released Lo |", "metadata": {"headings": [{"headings_0": {"content": "| Budgeted | Released Lo |", "page": 19, "level": 3}}, {"headings_1": {"content": "| : Variance", "page": 19, "level": 1}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LI amount amount eae", "metadata": {"headings": [{"headings_0": {"content": "| Budgeted | Released Lo |", "page": 19, "level": 3}}, {"headings_1": {"content": "| : Variance", "page": 19, "level": 1}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "metadata": {"headings": [{"headings_0": {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "page": 19, "level": 2}}, {"headings_1": {"content": "| Budgeted | Released Lo |", "page": 19, "level": 3}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \\| \\| Grant (traditional component) er le \\| \\| [ \\| \\| eee iv \n\\| \n\\|2 Piped Water Sub-Grant (UgIFT 348,447,320 348,447,320 \\| \\|\\_\\_\\| BER = i \\| \ncomponent) \\| \\| \\| \\_ \na", "metadata": {"headings": [{"headings_0": {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "page": 19, "level": 2}}, {"headings_1": {"content": "| Budgeted | Released Lo |", "page": 19, "level": 3}}, [{"headings_0": {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "page": 19, "level": 2}}, {"headings_1": {"content": "| Budgeted | Released Lo |", "page": 19, "level": 3}}], [{"headings_0": {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "page": 19, "level": 2}}, {"headings_1": {"content": "| Budgeted | Released Lo |", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "STE", "metadata": {"headings": [{"headings_0": {"content": "STE", "page": 19, "level": 3}}, {"headings_1": {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "page": 19, "level": 2}}], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 941,749,514 \\| 941,7499514 \\| oO a \nOut of the funds received, UGX.591,244,693 (100%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) activities while UGX.348,447,320 (100%) was spent on Piped Water Sub-Grant (UgIFT component) activities leaving UGX.2,057,501 (0%) un-utilized. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "STE", "page": 19, "level": 3}}, {"headings_1": {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "page": 19, "level": 2}}, [{"headings_0": {"content": "STE", "page": 19, "level": 3}}, {"headings_1": {"content": "1 | Rural Water and Sanitation Sub- | 593,302,194 | 593,302,194 |", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer was commended for adequately absorbing funds received \n4.1.4 Review of the Procurement process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31\u2018t of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \na) A review of Advertisements of procurements revealed that three (3) projects were advertised after 30\" June 2022, as shown in the table below; \nSn Project \nAmount Date of \nadvertisement", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}]], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Kitutu Water Supply system, 496,900,314 \n15/09/2022 pump station, civil works, transmission \nMains, distribution mains, water reservoir \nae\n2. Drilling 6 boreholes \n153,748,849 15/09/2022 \u2014 - \\_\n3. Extension of piped water supply from Imara 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "STE", "page": 19, "level": 3}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15/09/2022", "metadata": {"headings": [{"headings_0": {"content": "15/09/2022", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_ to Kikedi . . ch Total", "metadata": {"headings": [{"headings_0": {"content": "15/09/2022", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "750,649,163", "metadata": {"headings": [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}, {"headings_1": {"content": "15/09/2022", "page": 20, "level": 1}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "b) A review of contract documents of procurements revealed that three (3) projects contracts were awarded after 31\u00b0 October 2022, as shown in the table below; \na Ke = teeters Contracts \nAward", "metadata": {"headings": [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}, {"headings_1": {"content": "15/09/2022", "page": 20, "level": 1}}, [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}, {"headings_1": {"content": "15/09/2022", "page": 20, "level": 1}}], [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}, {"headings_1": {"content": "15/09/2022", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Kitutu Water Supply system, 496,900,314 02/02/2023", "metadata": {"headings": [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}, {"headings_1": {"content": "15/09/2022", "page": 20, "level": 1}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "750,649,163", "page": 20, "level": 1}}, {"headings_1": {"content": "15/09/2022", "page": 20, "level": 1}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pump station, civil works, transmission mains,", "metadata": {"headings": [{"headings_0": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}, {"headings_1": {"content": "750,649,163", "page": 20, "level": 1}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \ndistribution mains, water reservoir \\| \\_\\_\\_. \n\\|", "metadata": {"headings": [{"headings_0": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}, {"headings_1": {"content": "750,649,163", "page": 20, "level": 1}}, [{"headings_0": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}, {"headings_1": {"content": "750,649,163", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Drilling 6 boreholes \n153,748,849 13/04/2023\n3. Extension of piped water supply", "metadata": {"headings": [{"headings_0": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}, {"headings_1": {"content": "750,649,163", "page": 20, "level": 1}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "from Imarato \\_", "metadata": {"headings": [{"headings_0": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}, {"headings_1": {"content": "750,649,163", "page": 20, "level": 1}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000 23/11/2022", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}, {"headings_1": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kikedi \nPo Total", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}, {"headings_1": {"content": "pump station, civil works, transmission mains,", "page": 20, "level": 6}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "153,860,392", "metadata": {"headings": [{"headings_0": {"content": "153,860,392", "page": 20, "level": 1}}, {"headings_1": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed procurement affects timely implementation of planned activities. \nThe Accounting Officer explained that delays in the release of development grants \nI reviewed the district asset register and noted that equipment procured under Drilling Boreholes were not recorded. Details are of projects where equipment were bought are the table below; \n[sn \\_\\| Activity inspected \nT \\| Construction Zr piped water", "metadata": {"headings": [{"headings_0": {"content": "153,860,392", "page": 20, "level": 1}}, {"headings_1": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}, [{"headings_0": {"content": "153,860,392", "page": 20, "level": 1}}, {"headings_1": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}], [{"headings_0": {"content": "153,860,392", "page": 20, "level": 1}}, {"headings_1": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}], [{"headings_0": {"content": "153,860,392", "page": 20, "level": 1}}, {"headings_1": {"content": "100,000,000 23/11/2022", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 21, "level": 2}}, {"headings_1": {"content": "153,860,392", "page": 20, "level": 1}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure(UGX)", "metadata": {"headings": [{"headings_0": {"content": "expenditure(UGX)", "page": 21, "level": 5}}, {"headings_1": {"content": "Total", "page": 21, "level": 2}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of \nKitutu er \\_\\| 496,900,314 \\| \\| \n3 I Extension of Piped wateratImarakked \\|", "metadata": {"headings": [{"headings_0": {"content": "expenditure(UGX)", "page": 21, "level": 5}}, {"headings_1": {"content": "Total", "page": 21, "level": 2}}, [{"headings_0": {"content": "expenditure(UGX)", "page": 21, "level": 5}}, {"headings_1": {"content": "Total", "page": 21, "level": 2}}], [{"headings_0": {"content": "expenditure(UGX)", "page": 21, "level": 5}}, {"headings_1": {"content": "Total", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn -", "metadata": {"headings": [{"headings_0": {"content": "nn -", "page": 21, "level": 4}}, {"headings_1": {"content": "expenditure(UGX)", "page": 21, "level": 5}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100, 000 \u201a000 \\| 2 \n\"es of a at 30,000,000", "metadata": {"headings": [{"headings_0": {"content": "nn -", "page": 21, "level": 4}}, {"headings_1": {"content": "expenditure(UGX)", "page": 21, "level": 5}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "borehole", "metadata": {"headings": [{"headings_0": {"content": "borehole", "page": 21, "level": 1}}, {"headings_1": {"content": "nn -", "page": 21, "level": 4}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kibogo Parish- Nyamarrunda . \n\\|", "metadata": {"headings": [{"headings_0": {"content": "borehole", "page": 21, "level": 1}}, {"headings_1": {"content": "nn -", "page": 21, "level": 4}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14 7 Drilling", "metadata": {"headings": [{"headings_0": {"content": "14 7 Drilling", "page": 21, "level": 4}}, {"headings_1": {"content": "borehole", "page": 21, "level": 1}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| of a", "metadata": {"headings": [{"headings_0": {"content": "14 7 Drilling", "page": 21, "level": 4}}, {"headings_1": {"content": "borehole", "page": 21, "level": 1}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "borehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 |", "metadata": {"headings": [{"headings_0": {"content": "borehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "14 7 Drilling", "page": 21, "level": 4}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 borehole at 4,500, \u201a000 \nTE \u201aRehabilitation ofa \nNyaburungi- Kayaja sc = =:", "metadata": {"headings": [{"headings_0": {"content": "borehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "14 7 Drilling", "page": 21, "level": 4}}, [{"headings_0": {"content": "borehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "14 7 Drilling", "page": 21, "level": 4}}]], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|Total", "metadata": {"headings": [{"headings_0": {"content": "|Total", "page": 21, "level": 4}}, {"headings_1": {"content": "borehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 |", "page": 21, "level": 3}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "tt \ntst\u2014\u2018is\u2014SSSS - \\|", "metadata": {"headings": [{"headings_0": {"content": "|Total", "page": 21, "level": 4}}, {"headings_1": {"content": "borehole at Kasenkyi- Kayanja sc. I nn 30, 000, \u201a000 |", "page": 21, "level": 3}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "661,400,314 |", "metadata": {"headings": [{"headings_0": {"content": "661,400,314 |", "page": 21, "level": 5}}, {"headings_1": {"content": "|Total", "page": 21, "level": 4}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result, the water assets may not be easily traced thus creating an opportunity for", "metadata": {"headings": [{"headings_0": {"content": "661,400,314 |", "page": 21, "level": 5}}, {"headings_1": {"content": "|Total", "page": 21, "level": 4}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "misappropriation.", "metadata": {"headings": [{"headings_0": {"content": "misappropriation.", "page": 21, "level": 8}}, {"headings_1": {"content": "661,400,314 |", "page": 21, "level": 5}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "misappropriation.", "page": 21, "level": 8}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the Head of Finance records these water assets in the fixed assets register. \n4.1.6 Review of the Implementation of the Grant activities \n4.1.6.1 Approval of the project designs \nGuideline 4.1.7 of the Grant Guidelines (2022/2023) requires that all piped water supply systems being constructed in the District must have approved engineering designs from the Ministry of Water and Environment. \nI reviewed project files and noted that two (2) projects did not have their designs approved by the Ministry of Water and Environment. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "misappropriation.", "page": 21, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "misappropriation.", "page": 21, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "misappropriation.", "page": 21, "level": 8}}]], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Sn | Project", "metadata": {"headings": [{"headings_0": {"content": "[Sn | Project", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "=f Amount(UGX) | Construction", "metadata": {"headings": [{"headings_0": {"content": "=f Amount(UGX) | Construction", "page": 21, "level": 3}}, {"headings_1": {"content": "[Sn | Project", "page": 21, "level": 3}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 21, "level": 3}}, {"headings_1": {"content": "=f Amount(UGX) | Construction", "page": 21, "level": 3}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kitutu Water Supply \u2018system, 1 \\| \nPump \u2018station, ee civil \n\\| 496,900,314 \\| works, transmission mains, distribution mains, water reservoir \\|", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 21, "level": 3}}, {"headings_1": {"content": "=f Amount(UGX) | Construction", "page": 21, "level": 3}}, [{"headings_0": {"content": "of", "page": 21, "level": 3}}, {"headings_1": {"content": "=f Amount(UGX) | Construction", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| _ 100,", "metadata": {"headings": [{"headings_0": {"content": "| _ 100,", "page": 21, "level": 5}}, {"headings_1": {"content": "of", "page": 21, "level": 3}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 2 Extension of piped water supply from Imara to Kikedi", "metadata": {"headings": [{"headings_0": {"content": "| _ 100,", "page": 21, "level": 5}}, {"headings_1": {"content": "of", "page": 21, "level": 3}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 000,000 |", "metadata": {"headings": [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nrkof\u00e4l. OG, 900,: 314 \n\\| ee \nN; \natl \nER \nUnapproved designs may affect the standard of water works and its effectiveness in optimizing water production. \nThe Accounting Officer explained that this was an oversight. \nI noted that the ongoing UGFIT project of the construction of Kisalizi Parents Secondary School was not provided with a water source that was accessible by the local community. Details are in the table below; \nS/N UGIFT Project Water \nCommunity (name) Audit Conclusion source place and accessibility to \nand status water s status", "metadata": {"headings": [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}, [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}], [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}]], "page": 21, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kisalizi Parents Non-existent Kyebando Sub county Water source not in Secondary School place", "metadata": {"headings": [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}], "page": 22, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result, the UGIFT project has water constraints and the surrounding communities are not benefitting from water sources that were supposed to accompany the projects. \nThe Accounting Officer explained that Ministry of Water and Environment was undertaking a feasibility study where Kisalizi is to be among the beneficiaries from the water system under design.", "metadata": {"headings": [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}, [{"headings_0": {"content": "| 000,000 |", "page": 21, "level": 3}}, {"headings_1": {"content": "| _ 100,", "page": 21, "level": 5}}]], "page": 22, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}], "page": 22, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer to make budget provisions to have this water source constructed at the school to enable the community around the school access safe and clean water. \n4.1.7 Monitoring \n4.1.7.1 Preparation and submission of quarterly reports \nGuideline 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}]], "page": 22, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. 10% January, Quarter 3: 10th April and 10th July for Quarter four.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}], "page": 22, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I noted that the District delayed to submit performance reports for all the four (4) quarters. Details are in the table below; \nNo Details Deadline for submission Actual date of submission \u2018Comment \n1 QuarterOne 10\" October, 2022 \\_23\"9 January, 2023 Delayed ; \n; \n> \n2 Quarter Two 10\" January, 2023 23\" January, 2023 Delayed 3 Quarter Three 1ot April, 2023 12% May, 2023 Delayed 4 Quarter Four 10\" July, 2023 ogth August, 2023 Delayed a \n\\_ \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. \n\\\\ \\\\ \na", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "| 000,000 |", "page": 21, "level": 3}}]], "page": 22, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Le |", "metadata": {"headings": [{"headings_0": {"content": "Le |", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rere", "metadata": {"headings": [{"headings_0": {"content": "rere", "page": 23, "level": 4}}, {"headings_1": {"content": "Le |", "page": 23, "level": 2}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| jenmoV SS \nAanuenb \u2014\u2014 %09 \\\\", "metadata": {"headings": [{"headings_0": {"content": "rere", "page": 23, "level": 4}}, {"headings_1": {"content": "Le |", "page": 23, "level": 2}}, [{"headings_0": {"content": "rere", "page": 23, "level": 4}}, {"headings_1": {"content": "Le |", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rr", "metadata": {"headings": [{"headings_0": {"content": "rr", "page": 23, "level": 4}}, {"headings_1": {"content": "rere", "page": 23, "level": 4}}], "page": 23, "document_name": "Kibaale District Local Government Report of the 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"page": 23, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 23, "level": 5}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee uawd\u0131nb\u00ae JO\\} yomn.sun any np re", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014 \u201cate", "page": 23, "level": 5}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 23, "level": 5}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es i", "metadata": {"headings": [{"headings_0": {"content": "es i", "page": 23, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014 \u201cate", "page": 23, "level": 5}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \n2 Sg IH eu \npepnw'S ss mH Jn Til \nzn quawainbe yeatpow \\_\u2014 pausiuyun Ayeynne", "metadata": {"headings": [{"headings_0": {"content": "es i", "page": 23, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014 \u201cate", "page": 23, "level": 5}}, [{"headings_0": {"content": "es i", "page": 23, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014 \u201cate", "page": 23, "level": 5}}], [{"headings_0": {"content": "es i", "page": 23, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014 \u201cate", "page": 23, "level": 5}}], [{"headings_0": {"content": "es i", "page": 23, "level": 4}}, {"headings_1": {"content": "\u2014\u2014\u2014 \u201cate", "page": 23, "level": 5}}]], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yews mau", "metadata": {"headings": [{"headings_0": {"content": "yews mau", "page": 23, "level": 6}}, {"headings_1": {"content": "es i", "page": 23, "level": 4}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \nebebnn use oe epunewe", "metadata": {"headings": [{"headings_0": {"content": "yews mau", "page": 23, "level": 6}}, {"headings_1": {"content": "es i", "page": 23, "level": 4}}, [{"headings_0": {"content": "yews mau", "page": 23, "level": 6}}, {"headings_1": {"content": "es i", "page": 23, "level": 4}}]], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gg", "metadata": {"headings": [{"headings_0": {"content": "gg", "page": 23, "level": 2}}, {"headings_1": {"content": "yews mau", "page": 23, "level": 6}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pa 30 \u201cgun PT pue \nyo yo", "metadata": {"headings": [{"headings_0": {"content": "gg", "page": 23, "level": 2}}, {"headings_1": {"content": "yews mau", "page": 23, "level": 6}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014 75 jo", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}, {"headings_1": {"content": "gg", "page": 23, "level": 2}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": ee \nquawiece\\\\deu uns pe uonaydwoI yoistAod vos omnasuod\\_ ompnasu0) onsu0) pnuasu0) bu! \n30 N vORDNASUeD N \nKanmV jedeud \n\\| 40 jenipaw apesodn \n\\|", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}, {"headings_1": {"content": "gg", "page": 23, "level": 2}}, [{"headings_0": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}, {"headings_1": {"content": "gg", "page": 23, "level": 2}}], [{"headings_0": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}, {"headings_1": {"content": "gg", "page": 23, "level": 2}}], [{"headings_0": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}, {"headings_1": {"content": "gg", "page": 23, "level": 2}}], [{"headings_0": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}, {"headings_1": {"content": "gg", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kap", "metadata": {"headings": [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\\\ \\| \n\u2014 \\| \\\\\\_r \\_ 15 NS si T TZ 4 \n\\| \n\\| \n\\| \nA review of the budget allocations of the health development activities revealed that there were no budget allocations for repair of medical equipment and replacement of small medical equipment and medical furniture activities as shown in the table below; \nActivity Budget %age Standard %age age budget Amount(UGX) budget budget Variance allocation allocation as per \nguidelines \nA B=(A/Total Cc (B-C)", "metadata": {"headings": [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}, [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}], [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}], [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}], [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}], [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}], [{"headings_0": {"content": "Kap", "page": 23, "level": 1}}, {"headings_1": {"content": "\u2014\u2014 75 jo", "page": 23, "level": 1}}]], "page": 23, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget)", "metadata": {"headings": [{"headings_0": {"content": "budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "Kap", "page": 23, "level": 1}}], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Repair of medical 0 0% 20% -20% equipment \nReplacement of 0 0% 20% -20% small \nmedical \nequipment and \nmedical furniture. \nUpgrade and new \\| 2,937,390,000 \\| 100% \\| 60% \n40% . construction \\| \n\\| \nincluding \nGeotechnical \nInvestigation on the \nselected sites \nMaintenance of \nbuildings", "metadata": {"headings": [{"headings_0": {"content": "budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "Kap", "page": 23, "level": 1}}, [{"headings_0": {"content": "budget)", "page": 24, "level": 3}}, {"headings_1": {"content": "Kap", "page": 23, "level": 1}}]], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Completion", "metadata": {"headings": [{"headings_0": {"content": "Completion", "page": 24, "level": 3}}, {"headings_1": {"content": "budget)", "page": 24, "level": 3}}], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of unfinished structures Provision of auxiliary structures \nfor support services \n= nc 2,937,390,000", "metadata": {"headings": [{"headings_0": {"content": "Completion", "page": 24, "level": 3}}, {"headings_1": {"content": "budget)", "page": 24, "level": 3}}, [{"headings_0": {"content": "Completion", "page": 24, "level": 3}}, {"headings_1": {"content": "budget)", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tal", "metadata": {"headings": [{"headings_0": {"content": "tal", "page": 24, "level": 2}}, {"headings_1": {"content": "Completion", "page": 24, "level": 3}}], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "boas: 100% \n. 100% \\| - \nUnder budget allocations negatively affects effective provision of health services from repair of medical equipment and replacement of small medical equipment. \nThe Accounting Officer explained that repairs of medical equipment had been taken care of in the current budget of Financial Year 2023/24 but minor repairs have been catered for in the health facility budgets. He further mentioned that major repairs are normally implemented in collaboration with Hoima Regional Referral Hospital Central", "metadata": {"headings": [{"headings_0": {"content": "tal", "page": 24, "level": 2}}, {"headings_1": {"content": "Completion", "page": 24, "level": 3}}, [{"headings_0": {"content": "tal", "page": 24, "level": 2}}, {"headings_1": {"content": "Completion", "page": 24, "level": 3}}], [{"headings_0": {"content": "tal", "page": 24, "level": 2}}, {"headings_1": {"content": "Completion", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Workshop.", "metadata": {"headings": [{"headings_0": {"content": "Workshop.", "page": 24, "level": 8}}, {"headings_1": {"content": "tal", "page": 24, "level": 2}}], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 1}}, {"headings_1": {"content": "Workshop.", "page": 24, "level": 8}}], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should budget for repair of medical equipment and replacement of small medical equipment and medical furniture as required by the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 1}}, {"headings_1": {"content": "Workshop.", "page": 24, "level": 8}}], "page": 24, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity [Identifier | Budget Amount | %age | Standard \u2018|%age |", "metadata": {"headings": [{"headings_0": {"content": "Activity [Identifier | Budget Amount | %age | Standard \u2018|%age |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 1}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Budget \\| \nbudget \\| %age \\| budget \n\\| \nAmounts \\| ' \\| allocati \\| budget \\| Variance \\| \n/ on \\| allocation \\| \n\\| \\| as per \\| \n\\| \nFeen rn re \\_guidelines\\_\\| \u2014 rer (A/B) (B-C)", "metadata": {"headings": [{"headings_0": {"content": "Activity [Identifier | Budget Amount | %age | Standard \u2018|%age |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 1}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Eee", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 25, "level": 2}}, {"headings_1": {"content": "Activity [Identifier | Budget Amount | %age | Standard \u2018|%age |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1C \nj \\| \\| 3% 610, \\| Te SEHEN 1 \nMonitoring\u201c and 5 r a A (As 000 \nper \\| 2.13% 2.50% ' (0.4) \\| supervision Budget \\| \\| \n\\| Upgrade u \nand\\|B \\| Document) \\| Tr", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 25, "level": 2}}, {"headings_1": {"content": "Activity [Identifier | Budget Amount | %age | Standard \u2018|%age |", "page": 25, "level": 3}}, [{"headings_0": {"content": "Eee", "page": 25, "level": 2}}, {"headings_1": {"content": "Activity [Identifier | Budget Amount | %age | Standard \u2018|%age |", "page": 25, "level": 3}}], [{"headings_0": {"content": "Eee", "page": 25, "level": 2}}, {"headings_1": {"content": "Activity [Identifier | Budget Amount | %age | Standard \u2018|%age |", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,", "metadata": {"headings": [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EEE \\| \nI (60% of \u201a762,434,000.00 \\| \n\\| \nnew \\| Total Health \\| \n\\| \n\\| \nconstruction \\| Developme \\| \nincluding nt Budget) \n\\| \nGeotechnical \\| \\| \\| \n\\| \n\\| \n\\| Investigation on \\| \\| \\| \\| \\| \nthe selected \\| \\| \n\\| sites \\| \\| \\| Maintenance of \\| \nbuildings \\| \\| \nCompletion of \n\\| \\| \\| \\| unfinished \\| \\| \\| \\| \\| \\| \nstructures \\| \\| \\| \n\\| \n\\| Provision of \\| \n\\| \\| \\| \\| \nauxiliary \n\\| \nstructures for \n\\| support services \n\\| \\| \n\\| \\| \\| \u2018Total \\| \\| \\| 1,789,044,000 \\| I I \nUnder budget allocations negatively affect achievement of the intended health", "metadata": {"headings": [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}, [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}], [{"headings_0": {"content": "1,", "page": 25, "level": 2}}, {"headings_1": {"content": "Eee", "page": 25, "level": 2}}]], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "services.", "metadata": {"headings": [{"headings_0": {"content": "services.", "page": 25, "level": 3}}, {"headings_1": {"content": "1,", "page": 25, "level": 2}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "services.", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the district planner and the District Health", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "services.", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Officer make appropriate budget allocations of monitoring and supervision funds in", "metadata": {"headings": [{"headings_0": {"content": "Officer make appropriate budget allocations of monitoring and supervision funds in", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "compliance with the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Officer make appropriate budget allocations of monitoring and supervision funds in", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.2.1.4", "metadata": {"headings": [{"headings_0": {"content": "4.2.1.4", "page": 25, "level": 3}}, {"headings_1": {"content": "Officer make appropriate budget allocations of monitoring and supervision funds in", "page": 25, "level": 1}}], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Absence of No objection for planned investments from the MoH Guideline 4.1.1 of Health Sub Program Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023, requires the LG to submit their work plan and budget to the MoH to obtain a No objection for the planned investments in the event that their rehabilitation/maintenance funding (formula and performance allocation of the Health \nThere is a risk that the planned investments implemented were not in line with the minimum requirements of approval from the MOH. \nThe Accounting Officer explained that they did not have these guidelines and have been relying on the clearance from the Solicitor General.", "metadata": {"headings": [{"headings_0": {"content": "4.2.1.4", "page": 25, "level": 3}}, {"headings_1": {"content": "Officer make appropriate budget allocations of monitoring and supervision funds in", "page": 25, "level": 1}}, [{"headings_0": {"content": "4.2.1.4", "page": 25, "level": 3}}, {"headings_1": {"content": "Officer make appropriate budget allocations of monitoring and supervision funds in", "page": 25, "level": 1}}], [{"headings_0": {"content": "4.2.1.4", "page": 25, "level": 3}}, {"headings_1": {"content": "Officer make appropriate budget allocations of monitoring and supervision funds in", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "4.2.1.4", "page": 25, "level": 3}}], "page": 26, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that a no-objection of the on-going investment is obtained from Ministry of Health for all planned health project investments. \n4.2.1.5 Funding and Absorption \nOut of the approved budget of UGX.7,304,455,868, the district received UGX.7,304,455,868 (100%). Furthermore, out of the received funds, UGX.6,050,444,559 (83%) was spent leaving UGX.1,254,011,309 unutilized. Details are in the table below; \nDetails 1 Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption (UGX) \n(A) (B) (\u00a9) D=(A-B) E=(B-C) Capital 7,293,455,868 7,293,455,868 6,039,444,559 0 1,254,011,309 development \nRecurrent 11,000,000 11,000,000 11,000,000 0 0 Total 7,304,455,868 7,304,455,868 6,050,444,559 0 1,254,011,309 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of semi-detached house at Nyamarunda HCIII. \ne Construction of buildings at Kasimbi Secondary School. \ne Construction of buildings at Kisalizi Secondary School. \nThe Accounting Officer explained that this was due to; \ne delays in the hybrid procurement process of construction of buildings at Kasimbi Secondary School and \ne delays in submission of payment certificates by contractors for construction of semi-detached house at Nyamarunda HCIII and construction of buildings at Kisalizi Secondary School.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "4.2.1.4", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "4.2.1.4", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "4.2.1.4", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "4.2.1.4", "page": 25, "level": 3}}]], "page": 26, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 26, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with Ministry of Education to ensure timely commencement of the hybrid procurement processed. Furthermore, the Accounting \nI noted that the district did not have land titles for various pieces of land on which UGIFT projects worth UGX.8,730,344,349 were being implemented. Details are in", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 26, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 10.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that prior to commencement of construction of St. Mugagga SS, Kisalizi Parents SS and St. John Baptist Kasimbi, MoUs were entered into with respective founding Bodies.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Appendix 10.", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Appendix 10.", "page": 27, "level": 2}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should negotiate with the hosting land owners to have land titles prepared in the name of the district. \n4.2.1.6.2 \nProject Implementation for Current Financial Year 2022-23 \nI sampled five (5) UGIFT projects with a total expenditure of UGX.4,775,789,020 for physical inspection and assessment of service delivery indicators. Below is a summary of key observations. Details are in Appendix 11. \n(Sn \\| \\| Activity Observations", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Appendix 10.", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Appendix 10.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Appendix 10.", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Appendix 10.", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| \u2018Nyamarunda HC _ Nyamarunda \u2018HC III oF", "metadata": {"headings": [{"headings_0": {"content": "| \u2018Nyamarunda HC _ Nyamarunda \u2018HC III oF", "page": 27, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| u |", "metadata": {"headings": [{"headings_0": {"content": "| u |", "page": 27, "level": 1}}, {"headings_1": {"content": "| \u2018Nyamarunda HC _ Nyamarunda \u2018HC III oF", "page": 27, "level": 4}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. \\| HC \\_\\| Delayed of", "metadata": {"headings": [{"headings_0": {"content": "| u |", "page": 27, "level": 1}}, {"headings_1": {"content": "| \u2018Nyamarunda HC _ Nyamarunda \u2018HC III oF", "page": 27, "level": 4}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nConstruction . of II completion \n\\| 2. \\| Construction of Kisalizi Parents Seed \\| Defects were observed on the roof of Kisalizi", "metadata": {"headings": [{"headings_0": {"content": "| u |", "page": 27, "level": 1}}, {"headings_1": {"content": "| \u2018Nyamarunda HC _ Nyamarunda \u2018HC III oF", "page": 27, "level": 4}}, [{"headings_0": {"content": "| u |", "page": 27, "level": 1}}, {"headings_1": {"content": "| \u2018Nyamarunda HC _ Nyamarunda \u2018HC III oF", "page": 27, "level": 4}}]], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| School", "metadata": {"headings": [{"headings_0": {"content": "| School", "page": 27, "level": 5}}, {"headings_1": {"content": "| u |", "page": 27, "level": 1}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Parents SS Teacher\u2019s quarters kitchen. \\| \n\\| Complete projects not in use at Kisalizi Parents 1 \nSS \n\\_ \nDelayed utilization of facilities denies benefit of intended services to the community.", "metadata": {"headings": [{"headings_0": {"content": "| School", "page": 27, "level": 5}}, {"headings_1": {"content": "| u |", "page": 27, "level": 1}}, [{"headings_0": {"content": "| School", "page": 27, "level": 5}}, {"headings_1": {"content": "| u |", "page": 27, "level": 1}}], [{"headings_0": {"content": "| School", "page": 27, "level": 5}}, {"headings_1": {"content": "| u |", "page": 27, "level": 1}}], [{"headings_0": {"content": "| School", "page": 27, "level": 5}}, {"headings_1": {"content": "| u |", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "| School", "page": 27, "level": 5}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the contractor repairs the roofing defects observed in the teachers\u2019 quarters. Furthermore, he should ensure that the contractors expedites construction works at Nyamuranda HC III. \n4.2.1.6.3 Non-utilisation of Personal Protective Equipment \nOn physical inspection of construction site of St. John Baptist Kasimbi Seed Secondary School, I observed that the site workers were not wearing personal protective", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "| School", "page": 27, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "| School", "page": 27, "level": 5}}]], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment.", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[Sn", "metadata": {"headings": [{"headings_0": {"content": "[Sn", "page": 27, "level": 1}}, {"headings_1": {"content": "equipment.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7:", "metadata": {"headings": [{"headings_0": {"content": "7:", "page": 27, "level": 2}}, {"headings_1": {"content": "[Sn", "page": 27, "level": 1}}], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\|Projetnme Kasimbi \\_\\_\\_\\_\\_\\_]Amount(UGx) \n\\| Audit inspection remarks St. John Baptist \nSeed \\| 1,962,904,040 Non-utilization of Personal \n\\| \n\\| Secondary School be Protective Equipment \n\\_\\_ \ntee \n\\}", "metadata": {"headings": [{"headings_0": {"content": "7:", "page": 27, "level": 2}}, {"headings_1": {"content": "[Sn", "page": 27, "level": 1}}, [{"headings_0": {"content": "7:", "page": 27, "level": 2}}, {"headings_1": {"content": "[Sn", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "7:", "page": 27, "level": 2}}], "page": 28, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is advised to ensure that the contractor provides personal protective equipment to his employees so that work is not interrupted in the event of an accident. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.896,088,255 to implement the following activities \nSN \\| Activity \nPlanned Actual \\| i \n\\_quantity quantity \\| 1 Construction of 2-classroom block with Office and store with 5 \n5 10,000Itr water tanks \n\\_\\_... \n\\_ a sateen enn \ninnit iin tin 2 Construction of Drainable VIP Latrine stances with urinal and 5 \n5 \nSNE rooms \n\\_3\\_\\_ Procurement of classroom desks", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "7:", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "7:", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "7:", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "7:", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "7:", "page": 27, "level": 2}}]], "page": 28, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "180 180", "metadata": {"headings": [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 28, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following; \n4.3.1 Positive observations \nI noted the following areas were the District had commendable performance; \ne The district incorporated all the education development grants activities in the approved District budget and Annual work plan \n@ The district received all budgeted funds of UGX.896,088,255 \n8 All projects implemented were physically existent \n6 All projects implemented were eligible. \no Physical inspection of Six (6) projects revealed that they were executed according to the BOQs, completed in time and were in use by the beneficiaries. \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.3 Review of Budgeting and allocation \n4.3.3.1 \nSelection of schools/projects for Education Development grant Guideline 6.2.1.2 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local \nthat should be \nI noted that the District did not maintain an asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nThis may result in committing resources to schools that are not most needy thus disadvantaging schools that actually need urgent intervention. \nThe Accounting Officer explained that they were not aware of this requirement and would put in place the asset register in the subsequent financial year.", "metadata": {"headings": [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "180 180", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 28, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "180 180", "page": 28, "level": 1}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that he is kept up to date with guidelines and instructions from Ministry of Education and Sports to avoid non-compliance.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "180 180", "page": 28, "level": 1}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.3.3.2", "metadata": {"headings": [{"headings_0": {"content": "4.3.3.2", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Contracts without measures to mitigate environmental and social", "metadata": {"headings": [{"headings_0": {"content": "4.3.3.2", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "risks", "metadata": {"headings": [{"headings_0": {"content": "risks", "page": 29, "level": 3}}, {"headings_1": {"content": "4.3.3.2", "page": 29, "level": 3}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor's responsibilities in terms of mitigating environmental and social risks. \nA review of contract documents of ten (10) projects funded at UGX.622,770,911 revealed that there were no measures to mitigate environmental and social risks as well as standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. Details of projects are summarized in the Appendix 12. \nFailure to include mitigating measures of environmental and social risks negatively affects, the environment and social wellbeing of the communities where work is executed.", "metadata": {"headings": [{"headings_0": {"content": "risks", "page": 29, "level": 3}}, {"headings_1": {"content": "4.3.3.2", "page": 29, "level": 3}}, [{"headings_0": {"content": "risks", "page": 29, "level": 3}}, {"headings_1": {"content": "4.3.3.2", "page": 29, "level": 3}}], [{"headings_0": {"content": "risks", "page": 29, "level": 3}}, {"headings_1": {"content": "4.3.3.2", "page": 29, "level": 3}}]], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "risks", "page": 29, "level": 3}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure mitigating measure of environmental and social risks were included in all contracts before signature", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "risks", "page": 29, "level": 3}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.3.3.3", "metadata": {"headings": [{"headings_0": {"content": "4.3.3.3", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to", "metadata": {"headings": [{"headings_0": {"content": "4.3.3.3", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rz ee a re PT nz \u2014 Zum", "metadata": {"headings": [{"headings_0": {"content": "rz ee a re PT nz \u2014 Zum", "page": 30, "level": 1}}, {"headings_1": {"content": "4.3.3.3", "page": 29, "level": 3}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "%age budget percenta Amount(UGX) \ni allocation as ge \nper guidelines (budget) \nCapital At least 95% 100 896,088,255 5% Allocation i \nexpenditure(A) inconsistent with", "metadata": {"headings": [{"headings_0": {"content": "rz ee a re PT nz \u2014 Zum", "page": 30, "level": 1}}, {"headings_1": {"content": "4.3.3.3", "page": 29, "level": 3}}, [{"headings_0": {"content": "rz ee a re PT nz \u2014 Zum", "page": 30, "level": 1}}, {"headings_1": {"content": "4.3.3.3", "page": 29, "level": 3}}]], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 30, "level": 3}}, {"headings_1": {"content": "rz ee a re PT nz \u2014 Zum", "page": 30, "level": 1}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \n. \n. \n: \n\\_ \nInvestment wm \\_ At most 5% 0 \n0 5% Allocation service costs(B) \ninconsistent with guidelines. \nTotal \n238,753,185 \n. \nOver allocation of funds to capital investments negatively affects investment service costs such as developing bills of quantities, environment impact assessment and engineering supervision. \nThe Accounting Officer explained that the investment servicing costs were met from savings from UGIFT Investment servicing costs which were normally substantial. In addition, he explained that Infrastructural development costs had continuously gone up and the Centre had not revised the SFG project costs upwards in line with the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 30, "level": 3}}, {"headings_1": {"content": "rz ee a re PT nz \u2014 Zum", "page": 30, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 30, "level": 3}}, {"headings_1": {"content": "rz ee a re PT nz \u2014 Zum", "page": 30, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 30, "level": 3}}, {"headings_1": {"content": "rz ee a re PT nz \u2014 Zum", "page": 30, "level": 1}}]], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inflation.", "metadata": {"headings": [{"headings_0": {"content": "inflation.", "page": 30, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 30, "level": 3}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "inflation.", "page": 30, "level": 3}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the Head of planning unit complies with guidelines in place while allocating Education development grant funds. \n4.3.3.4 Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX.896,088,255 representing 100% funding as detailed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "inflation.", "page": 30, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "inflation.", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budgeted amount (UGX) Funds released (UGX) Variance (UGX)", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) Variance (UGX)", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "896,088,255 896,088,255 0, \\_\\_ \nOut of the UGX.896,088,255 released, UGX.873,840,005 was spent resulting in an under absorption of UGX.22,248,220, as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) Variance (UGX)", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}, [{"headings_0": {"content": "Budgeted amount (UGX) Funds released (UGX) Variance (UGX)", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}]], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Funds. released Expenditure (UGX) \u2018Unspent (UGX) - -% of", "metadata": {"headings": [{"headings_0": {"content": "Funds. released Expenditure (UGX) \u2018Unspent (UGX) - -% of", "page": 30, "level": 3}}, {"headings_1": {"content": "Budgeted amount (UGX) Funds released (UGX) Variance (UGX)", "page": 30, "level": 2}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "funds", "metadata": {"headings": [{"headings_0": {"content": "funds", "page": 30, "level": 1}}, {"headings_1": {"content": "Funds. released Expenditure (UGX) \u2018Unspent (UGX) - -% of", "page": 30, "level": 3}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "absorbed 896,088,255 873,840,005 22,248,220 \\| 98% \\_ \nAs a result, the retention relating to construction of classroom blocks and latrines remained unpaid. \n4.3.4 Monitoring and Evaluation 4.3.4.1 \nFailure to carry out Monitoring and Evaluation \nSection 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President's Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/ municipality level. \nI noted that all the ten (10) Projects worth UGX.622,770,911 were not monitored by the MoES Engineering Assistant and District Executive Committee. Details in appendix 1S. \nThere is a risk that these projects will not be implemented in accordance to the terms and conditions of the contract. \nThe Accounting Officer explained that the MoES Engineering Assistant together with the District Engineer moved to the various sites for monitoring however, there was no monitoring report availed.", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 30, "level": 1}}, {"headings_1": {"content": "funds", "page": 30, "level": 1}}]], "page": 30, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 30, "level": 1}}], "page": 31, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with MoES to ensure that monitoring reports from the Engineering Assistant are availed to the district upon completion. \n4.3.4.2 Absence of site visit Minutes \nSection 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that it\u2019s important to file all critical documentation related to the Project Site meetings. The Contract Manager (DEO) should ensure that proper site Minutes are prepared and made readily available alongside critical documents such as site visit reports. All these reports should be kept at the District Education Office with copies available at the site. \nI noted that ten (10) Projects worth UGX.622,770,911 did not have site visit Minutes. Details are in Appendix 14. \nAs a result, this may cause delays in interventions where necessary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 30, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 30, "level": 1}}]], "page": 31, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 31, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the contract manager maintains these site visit reports and minutes for reference by interested stakeholders. \nThe Accounting Officer explained that the Engineers\u2019 Payment certificate will be amended to provide for a place for the Internal Auditor\u2019 endorsement.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}]], "page": 31, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 32, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should only approve payments upon confirmation of review by the internal auditor. \n4.4 Micro Scale Irrigation Program \nThe GoU is implementing the micro scale irrigation programme in the District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the Central Government through UGIFT and farmers through co-funding. \nThe District received UGX.1,227,204,529, out of UGX.1,227,204,529 budgeted (100%) to implement the following activities. \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}]], "page": 32, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 32, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Capital Development Installation of irrigation 10 0 (micro scale irrigation equipment \nequipment) \n- \n. \n2 Complementary Training of farmers 200 200 services farm visits 55 55 \n4.4.1 Positive observations \n\u201epolitical leaders sensitized 354 354 4 \n\\_ \nI noted the following areas were the District had commendable performance; \noe The District received all its budgeted funds of UGX.1,227,204,529 \ne Capital development and complementary activities were adequately budgeted for at 75% and 25% respectively. \ne Four (4) microscale irrigation equipment were delivered as per specifications and were found to be functional. \n4.4.1.1 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.2 \nPlanning and Budget Performance \n4.4.2.1 Budget performance \nThe District received UGX.1,227,204,529 (100%) out of UGX.1,227,204,529 budgeted. Out of the funds received UGX.167,269,083 (16%) was \non \nQuarter [Revised \\| \\| \nWarrants/ \\|Total \\| \\| Variance \\| % \\| budget \\| Release \\| expenditure \\| \nabsor \\| \n\\| \\| \\| (as per \\| ption \\| \\| \\| \\| payment \\| \\| ed file) \\| = \\| A B Cc D= (B-C) (D/B) \\| \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}, [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantity quantity", "page": 32, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}]], "page": 32, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "FE", "metadata": {"headings": [{"headings_0": {"content": "FE", "page": 33, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 32, "level": 2}}], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| eh N ep r \nQuarter 306,801,132 306,801,132 92,792,035 214,009,097 30% \\| [One PT \\| \\| \na \\| a \\| \nQuarter 306,801,132 306,801,132 92,792,035 \\| 214,009,097 30% \\| \n\\| \n\\| \nTwo \\| Peete: Aides", "metadata": {"headings": [{"headings_0": {"content": "FE", "page": 33, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 32, "level": 2}}, [{"headings_0": {"content": "FE", "page": 33, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 32, "level": 2}}], [{"headings_0": {"content": "FE", "page": 33, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "FE]", "metadata": {"headings": [{"headings_0": {"content": "FE]", "page": 33, "level": 1}}, {"headings_1": {"content": "FE", "page": 33, "level": 1}}], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "metadata": {"headings": [{"headings_0": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}, {"headings_1": {"content": "FE]", "page": 33, "level": 1}}], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Pay oor alte Eee Er \\| [Thee \\| dt 306,801,132 \\| 306,801,132 92,792,035 \n214,009,097 30% \\|", "metadata": {"headings": [{"headings_0": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}, {"headings_1": {"content": "FE]", "page": 33, "level": 1}}, [{"headings_0": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}, {"headings_1": {"content": "FE]", "page": 33, "level": 1}}]], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarter", "metadata": {"headings": [{"headings_0": {"content": "Quarter", "page": 33, "level": 2}}, {"headings_1": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nFour \\} \u00ae Al \\| \\| \\| \\| Aaa ike Spe \nae \\| : i 856,036,388 \n; 2 \\| \n\\| Total 1,227,204,528 1,227,204,528 371,168,140 \n30% \nAs a result, solar powered irrigation systems of 13 farmers were not installed thus negatively affecting their farming yields. \nThe Accounting Officer explained that the said farmers co-funded late towards the end of the financial year under review and some of them never completed their full \namounts.", "metadata": {"headings": [{"headings_0": {"content": "Quarter", "page": 33, "level": 2}}, {"headings_1": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}, [{"headings_0": {"content": "Quarter", "page": 33, "level": 2}}, {"headings_1": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}], [{"headings_0": {"content": "Quarter", "page": 33, "level": 2}}, {"headings_1": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}], [{"headings_0": {"content": "Quarter", "page": 33, "level": 2}}, {"headings_1": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}], [{"headings_0": {"content": "Quarter", "page": 33, "level": 2}}, {"headings_1": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}], [{"headings_0": {"content": "Quarter", "page": 33, "level": 2}}, {"headings_1": {"content": "Quarter ' 306,801,132 306,801,132 | 92,792,035 | 214,009,097 30%", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 33, "level": 2}}], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely implementation of planned activities so that all funds released are absorbed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 33, "level": 2}}], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.4.2.2 Implementation of the Micro irrigation program \nParagraph 4.1.3(c) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 requires the approved farmer deposits the co-payment to the LG General Fund Account while Paragraph (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides for the requirement of supply and installation of equipment. \no Areview of the District General Fund bank statement and respective farmers\u2019 Bank deposit slips revealed that the district had not collected any co-funds from the 13 farmers going to benefit from the irrigation equipment to be supplied by M/s Associated Design and Build Engineering Limited and M/s Ferest Investments Limited. Details of these farmers are shown in Appendix 16. \no I noted that no equipment had been delivered to the 13 farmers who had co- funded for the irrigation equipment. Details of the farmers are in the appendix 17. \ne that farmers pay their co-funding contribution to the district prior to supply and delivery of the irrigation equipment in the subsequent financial year \ne timely mobilization of co-funding from farmers and to expedite the procurement process to have the equipment delivered to the farmers within the planned period. \n4.4.2.3 Expenditure on ineligible Activities \nParagraph 3.2.2 of the grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 33, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 33, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "Quarter", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "farming and farming of illegal substances.", "metadata": {"headings": [{"headings_0": {"content": "farming and farming of illegal substances.", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], "page": 34, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of the expenditure vouchers revealed that the district spent UGX.23,650,996 on ineligible activities such as repairs and maintenance of motor vehicles. Details are in Appendix 18. \nSpending on ineligible activities results in failure to achieve the initially planned objectives of the grant.", "metadata": {"headings": [{"headings_0": {"content": "farming and farming of illegal substances.", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}, [{"headings_0": {"content": "farming and farming of illegal substances.", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}]], "page": 34, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "farming and farming of illegal substances.", "page": 34, "level": 2}}], "page": 34, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should adhere to the grant requirements to implement only eligible activities in order to achieve the objectives of the Grant. \n4.5 \nTransitional Development Ad Hoc Health Grant \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Health Sub Program Grant is one. The funding enables LGs to allocate funds to priority local development needs that are within their mandate and are consistent with National", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "farming and farming of illegal substances.", "page": 34, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "farming and farming of illegal substances.", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Priorities.", "metadata": {"headings": [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], "page": 34, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transitional Development ADHOC Grant-Health Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nThe District received UGX.318,017,393 out of UGX.318,017,393 budgeted to the implement the following key activities; \nSN Activity Planned Actual \\| quantity quantity \\| \n1 \nConstruction of staff house at \nMaisuka HCI dd \\_\\_ \n2 \nConstruction of a five stance latrine \nat KibaaleHCIV\\| 1 1 \ne Physical inspection of one (1) Development project revealed that works were executed as per BOQs and the latrine was in use. \n4.6 Transitional Road Rehabilitation Grant \nThe Government of Uganda in 2008 created the Uganda Road Fund to fund the maintenance requirements of public roads country wide. However, due to limited funds, many roads have been insufficiently maintained and have deteriorated to the point of rehabilitation. \nTherefore, under the transitional road rehabilitation grant, district and urban roads that is determined to be of critical social-economic importance but are in poor state, are identified and prioritised for rehabilitation or upgrade. Whereas the end goal is to meet road rehabilitation needs of the district and urban roads countrywide, the grant budget is limited hence the selection of a few beneficiaries at a time. \nThe district received UGX.700,000,000 out of UGX.700,000,000 budgeted to the implement the following key activity;", "metadata": {"headings": [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}, [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "Priorities.", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Activity", "metadata": {"headings": [{"headings_0": {"content": "[Activity", "page": 35, "level": 5}}, {"headings_1": {"content": "Priorities.", "page": 34, "level": 3}}], "page": 35, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Planned target (km) \n\\| Budget amount \\_\\_\\| \\_Road rehabilitation of several roads \n170.1km: 2232] ee BBG 055. \\| \\| \nI developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the", "metadata": {"headings": [{"headings_0": {"content": "[Activity", "page": 35, "level": 5}}, {"headings_1": {"content": "Priorities.", "page": 34, "level": 3}}, [{"headings_0": {"content": "[Activity", "page": 35, "level": 5}}, {"headings_1": {"content": "Priorities.", "page": 34, "level": 3}}], [{"headings_0": {"content": "[Activity", "page": 35, "level": 5}}, {"headings_1": {"content": "Priorities.", "page": 34, "level": 3}}], [{"headings_0": {"content": "[Activity", "page": 35, "level": 5}}, {"headings_1": {"content": "Priorities.", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "[Activity", "page": 35, "level": 5}}], "page": 35, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.6.1 Positive observations \nI noted the following areas were the District had commendable performance; \n\u00b0 There was report on prioritization of roads, \no work plans for the roads were maintained during the year, \no The roads maintained had bills of quantities \noe The roads maintained were included in the work plans had a detailed road condition survey report. \noe Transitional Road rehabilitation activities were incorporated in the District\u2019s approved budget and Annual work plan. \no The district received all its budgeted funds of UGX.700,000,000. \no Physical inspection revealed that roads maintained at UGX.101,596,175 were existent. \n4.6.2 Areas of improvement \nI noted the following areas where the District needs improvement; \nGrant", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "[Activity", "page": 35, "level": 5}}, [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "[Activity", "page": 35, "level": 5}}], [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "[Activity", "page": 35, "level": 5}}]], "page": 35, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "metadata": {"headings": [{"headings_0": {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as per the percentage budget \nremark \\_ guidelines (budget) \\| (UGX) (A-B) \n(A) \n(B) \nInfrastructure Projects Minimum 68% 476,886,055 28% Under 96% \nAllocation \\_ \noperational expenses Maximum 32% 223,113,945 28% Over 4%", "metadata": {"headings": [{"headings_0": {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}, [{"headings_0": {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Allocation", "metadata": {"headings": [{"headings_0": {"content": "Allocation", "page": 36, "level": 1}}, {"headings_1": {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "page": 36, "level": 3}}], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". Total 100% 700,000,000 \nAs a result, less kilometres of road network was maintained thus affecting mobility of citizens and goods. \nThe Accounting explained that permission was sought from the Ministry of Works and Transport in a letter referenced TRP241/299/01 and dated 1%\\* September 2022 to use Force on Account. This meant that the breakdown rate for our machines would be higher hence the need for more operational funds.", "metadata": {"headings": [{"headings_0": {"content": "Allocation", "page": 36, "level": 1}}, {"headings_1": {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "page": 36, "level": 3}}, [{"headings_0": {"content": "Allocation", "page": 36, "level": 1}}, {"headings_1": {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "page": 36, "level": 3}}], [{"headings_0": {"content": "Allocation", "page": 36, "level": 1}}, {"headings_1": {"content": "\u2018Main Expenditure Items Threshold Actual Approved Variance Audit", "page": 36, "level": 3}}]], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 36, "level": 1}}], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that funds are absorbed as per stipulated percentage allocation in order to achieve compliance with the grant requirements. \n4.6.2.3 Funding and absorption \nOut of the approved budget of UGX.700,000,000, the District received UGX700,000,000 (100%). Furthermore, out of the received funds, UGX.675,090,249 (96%) was spent thus leaving UGX.24,909,751 unutilized. \nFailure to fully absorb released funds resulted in non-implementation of the following road rehabilitation works; \ne 6.8km of Kisalizi-Kabuhuna-Nguse road. \noe 3.5km of Birisigara-Proposed nun\u2019s convent and school.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Allocation", "page": 36, "level": 1}}]], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely implementation of planned activities so that all funds received are absorbed. \n4.6.2.4 Review of the implementation of Grant activities \n4.6.2.4.1 Late Disbursement of funds \nSection 2.4 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 clearly sets out implementation timelines and requires funds to be available by 1%t October 2022 during commencement of works.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}]], "page": 36, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with MoFPED to ensure that funds are realised", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "timely.", "metadata": {"headings": [{"headings_0": {"content": "timely.", "page": 37, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.6.2.4.2", "metadata": {"headings": [{"headings_0": {"content": "4.6.2.4.2", "page": 37, "level": 3}}, {"headings_1": {"content": "timely.", "page": 37, "level": 8}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to test materials and works \nSection 4.2 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 requires Technical team of the implementing entity to conduct tests of materials and works to ensure quality and compliance to standards and specifications. \nI noted that there was no evidence availed for audit to confirm the district under took test of materials before executing the approved road works. \nSN L Name of ther roads\\_ \n\\| Amount(UGX) \\| Audit comment \\|", "metadata": {"headings": [{"headings_0": {"content": "4.6.2.4.2", "page": 37, "level": 3}}, {"headings_1": {"content": "timely.", "page": 37, "level": 8}}, [{"headings_0": {"content": "4.6.2.4.2", "page": 37, "level": 3}}, {"headings_1": {"content": "timely.", "page": 37, "level": 8}}], [{"headings_0": {"content": "4.6.2.4.2", "page": 37, "level": 3}}, {"headings_1": {"content": "timely.", "page": 37, "level": 8}}], [{"headings_0": {"content": "4.6.2.4.2", "page": 37, "level": 3}}, {"headings_1": {"content": "timely.", "page": 37, "level": 8}}]], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ga | Kasambya Kiduukuule road | 40,000, Re", "metadata": {"headings": [{"headings_0": {"content": "ga | Kasambya Kiduukuule road | 40,000, Re", "page": 37, "level": 3}}, {"headings_1": {"content": "4.6.2.4.2", "page": 37, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Masenge ; Material tests \nnot done \\| \u2014 \n-", "metadata": {"headings": [{"headings_0": {"content": "ga | Kasambya Kiduukuule road | 40,000, Re", "page": 37, "level": 3}}, {"headings_1": {"content": "4.6.2.4.2", "page": 37, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae 7.3km) x Nyamusoga- Kigaalya- [Fer | 487, \u201a000 |", "metadata": {"headings": [{"headings_0": {"content": "ae 7.3km) x Nyamusoga- Kigaalya- [Fer | 487, \u201a000 |", "page": 37, "level": 2}}, {"headings_1": {"content": "ga | Kasambya Kiduukuule road | 40,000, Re", "page": 37, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| \\", "metadata": {"headings": [{"headings_0": {"content": "| \\", "page": 37, "level": 4}}, {"headings_1": {"content": "ae 7.3km) x Nyamusoga- Kigaalya- [Fer | 487, \u201a000 |", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| \\", "page": 37, "level": 4}}, {"headings_1": {"content": "ae 7.3km) x Nyamusoga- Kigaalya- [Fer | 487, \u201a000 |", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. \\- 22; \\| \\| tests", "metadata": {"headings": [{"headings_0": {"content": "| \\", "page": 37, "level": 4}}, {"headings_1": {"content": "ae 7.3km) x Nyamusoga- Kigaalya- [Fer | 487, \u201a000 |", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "not \\| \\| Material done \\|\\_\\_\\| Kitooga road (9KM \\|", "metadata": {"headings": [{"headings_0": {"content": "| \\", "page": 37, "level": 4}}, {"headings_1": {"content": "ae 7.3km) x Nyamusoga- Kigaalya- [Fer | 487, \u201a000 |", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "not |", "metadata": {"headings": [{"headings_0": {"content": "not |", "page": 37, "level": 1}}, {"headings_1": {"content": "| \\", "page": 37, "level": 4}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Bukonda- -Buhango- Rwenga road (6KM) \\| 18,777,175 \\| Material tests done \\| \\| 4 Kirabibanga- Byalemera-Kigaaza- 20,332,000 tests not \n\\| Material done \\| \\| \\| \n\\| \nBwamiramira\\_(3.5km) \\| \\| j \u2014 \nThere is a risk that sub-standard road materials were used thus putting the road at the risk of having a short lifespan.", "metadata": {"headings": [{"headings_0": {"content": "not |", "page": 37, "level": 1}}, {"headings_1": {"content": "| \\", "page": 37, "level": 4}}, [{"headings_0": {"content": "not |", "page": 37, "level": 1}}, {"headings_1": {"content": "| \\", "page": 37, "level": 4}}], [{"headings_0": {"content": "not |", "page": 37, "level": 1}}, {"headings_1": {"content": "| \\", "page": 37, "level": 4}}], [{"headings_0": {"content": "not |", "page": 37, "level": 1}}, {"headings_1": {"content": "| \\", "page": 37, "level": 4}}], [{"headings_0": {"content": "not |", "page": 37, "level": 1}}, {"headings_1": {"content": "| \\", "page": 37, "level": 4}}]], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "not |", "page": 37, "level": 1}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that tests of all materials used in the road construction is undertaken as required by the guidelines. \n4.6.2.4.3 Delayed completion of projects \nGuideline 2.4 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 specifies implementation timelines as shown in the table below; \n\\| [Deadline \\| \u2014", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "not |", "page": 37, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "not |", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "not |", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_SN | Description", "metadata": {"headings": [{"headings_0": {"content": "_SN | Description", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= Submission of work plans \nand procurement plans\u201c", "metadata": {"headings": [{"headings_0": {"content": "_SN | Description", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}, [{"headings_0": {"content": "_SN | Description", "page": 37, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15%", "metadata": {"headings": [{"headings_0": {"content": "15%", "page": 37, "level": 3}}, {"headings_1": {"content": "_SN | Description", "page": 37, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "March, March, \n2022 \\| 2. \\| Submission of detailed designs and BoQs and standard contract \\| 15\u00ae June, 2022", "metadata": {"headings": [{"headings_0": {"content": "15%", "page": 37, "level": 3}}, {"headings_1": {"content": "_SN | Description", "page": 37, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23 \\ TermmensenahE documents of Procurement", "metadata": {"headings": [{"headings_0": {"content": "23 \\ TermmensenahE documents of Procurement", "page": 37, "level": 2}}, {"headings_1": {"content": "15%", "page": 37, "level": 3}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| 1stJuly, 2022", "metadata": {"headings": [{"headings_0": {"content": "| 1stJuly, 2022", "page": 37, "level": 4}}, {"headings_1": {"content": "23 \\ TermmensenahE documents of Procurement", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae |", "metadata": {"headings": [{"headings_0": {"content": "ae |", "page": 37, "level": 2}}, {"headings_1": {"content": "| 1stJuly, 2022", "page": 37, "level": 4}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 4. \\| Commencement of works \n15 Oct, 2022", "metadata": {"headings": [{"headings_0": {"content": "ae |", "page": 37, "level": 2}}, {"headings_1": {"content": "| 1stJuly, 2022", "page": 37, "level": 4}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "31%", "metadata": {"headings": [{"headings_0": {"content": "31%", "page": 37, "level": 2}}, {"headings_1": {"content": "ae |", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "31%", "page": 37, "level": 2}}, {"headings_1": {"content": "ae |", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. \\| Conclusion of works", "metadata": {"headings": [{"headings_0": {"content": "31%", "page": 37, "level": 2}}, {"headings_1": {"content": "ae |", "page": 37, "level": 2}}], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "May, \n2023 \\\\ \nI noted that rehabilitation works listed below had not yet commenced by 30\" June", "metadata": {"headings": [{"headings_0": {"content": "31%", "page": 37, "level": 2}}, {"headings_1": {"content": "ae |", "page": 37, "level": 2}}, [{"headings_0": {"content": "31%", "page": 37, "level": 2}}, {"headings_1": {"content": "ae |", "page": 37, "level": 2}}], [{"headings_0": {"content": "31%", "page": 37, "level": 2}}, {"headings_1": {"content": "ae |", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 1}}, {"headings_1": {"content": "31%", "page": 37, "level": 2}}], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should roll forward the unimplemented project to the subsequent period. \n4.6.2.4.4 Status of implementation of Transitional Road Rehabilitation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 1}}, {"headings_1": {"content": "31%", "page": 37, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 1}}, {"headings_1": {"content": "31%", "page": 37, "level": 2}}]], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activities", "metadata": {"headings": [{"headings_0": {"content": "Activities", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of the Transitional Road Rehabilitation Grant work plan and the Fourth Quarter performance report revealed that District planned to undertake rehabilitation/upgrade road works of 170.1km at a cost of UGX.476,886,055, however, only 159.8km (94%) were undertaken at a cost of UGX.454,808,056 (95%) as indicated in the table below; \nCategory Planned Actual Length Expenditure Length Expenditure KM) (UGX) (KM) (UK) \u201a Road 170.1km 476,886,055 159.8km 454,808,056 rehabilitation \nin \nmen \nSource: TRRG work plan and quarterly performance reports \nFailure to execute works as planned negatively affected intended service delivery of improving road conditions to boost transport.", "metadata": {"headings": [{"headings_0": {"content": "Activities", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}, [{"headings_0": {"content": "Activities", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}], [{"headings_0": {"content": "Activities", "page": 38, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Activities", "page": 38, "level": 3}}], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should implement planned activities timely so that all funds realised are fully absorbed. \n4.6.2.4.5 \nInspection of service delivery indicators under Transitional Road Rehabilitation grant projects \nI sampled four (4) Transitional Road Rehabilitation grant projects with a total expenditure of UGX.66,548,070 for physical inspection and assessment of service delivery indicators. Below is a summary of key observations. Details of the inspection are in Appendix 19 \noe Rehabilitation works were done as per BOQs and the roads were fully", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Activities", "page": 38, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "Activities", "page": 38, "level": 3}}]], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operational.", "metadata": {"headings": [{"headings_0": {"content": "operational.", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Some roads had started narrowing from over grown bushes. \nFailure to conduct routine maintenance results in narrowing of roads from over grown bushes.", "metadata": {"headings": [{"headings_0": {"content": "operational.", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "operational.", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}]], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "operational.", "page": 38, "level": 1}}], "page": 38, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure road are periodically maintained by the road \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.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "operational.", "page": 38, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 3}}, {"headings_1": {"content": "operational.", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kibaale District Local Government 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": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], "page": 39, "document_name": "Kibaale District Local Government 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 the District. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s 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": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}]], "page": 39, "document_name": "Kibaale 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.", "metadata": {"headings": [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], "page": 39, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAI's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: o 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. \u00a9 Obtain an understanding of internal control relevant to the audit in order to design audit on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the DLG to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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, 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", "metadata": {"headings": [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}, [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}], [{"headings_0": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 3}}]], "page": 39, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n5.1 \nFunding of PDM in the District \nMoFPED released a sum of UGX.5.7Billion to finance 57 PDM SACCOs in Kibaale District in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.57,032,282 for the PDM Administrative costs. \n5.1.1 Positive observations \nI noted the following areas were the District had commendable performance; \n12 Priorities from 14 Sub Counties were incorporated in the entity\u2019s budget \n\u00a9 \ne The 57 PDM SACCOs were funded with UGX.5.7 Billion as planned. \no The district received all PDM administrative costs of UGX.57,031,100 as planned. \nAll PDM SACCOs were funded as Gazetted by the Ministry of Local Government. \u00a9 \n8 The HLG Core Implementation team was fully constituted.", "metadata": {"headings": [{"headings_0": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}, [{"headings_0": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}], [{"headings_0": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}], [{"headings_0": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}], [{"headings_0": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}, {"headings_1": {"content": "Management\u2019s Responsibility for the Financial Statements", "page": 39, "level": 2}}]], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo The HLG Core Implementation team prepared quarterly performance reports.", "metadata": {"headings": [{"headings_0": {"content": "oo The HLG Core Implementation team prepared quarterly performance reports.", "page": 41, "level": 2}}, {"headings_1": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The HLG core implementation team carried out training of households and enterprise group leaders in 10 sampled Parishes. \n\u00b0 The PDC were fully constituted in the SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "oo The HLG Core Implementation team prepared quarterly performance reports.", "page": 41, "level": 2}}, {"headings_1": {"content": "emerging issues around the PDM, and delayed access to funds by the intended beneficiaries.", "page": 41, "level": 3}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o The PDCs held quarterly meetings and prepared quarterly performance reports.", "metadata": {"headings": [{"headings_0": {"content": "o The PDCs held quarterly meetings and prepared quarterly performance reports.", "page": 41, "level": 2}}, {"headings_1": {"content": "oo The HLG Core Implementation team prepared quarterly performance reports.", "page": 41, "level": 2}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o 10 sampled SACCOs held their first general meeting less than 1 month after their registration", "metadata": {"headings": [{"headings_0": {"content": "o The PDCs held quarterly meetings and prepared quarterly performance reports.", "page": 41, "level": 2}}, {"headings_1": {"content": "oo The HLG Core Implementation team prepared quarterly performance reports.", "page": 41, "level": 2}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "metadata": {"headings": [{"headings_0": {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "page": 41, "level": 1}}, {"headings_1": {"content": "o The PDCs held quarterly meetings and prepared quarterly performance reports.", "page": 41, "level": 2}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}, {"headings_1": {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "page": 41, "level": 1}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The vetting criterion following the PDM SACCO byelaws were included in the minutes in the 10 PDM SACCOs. \nPDM SACCOs trained PDM SACCO members. \no", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}, {"headings_1": {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "page": 41, "level": 1}}], "page": 41, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e 10 sampled PDM SACCOs had a PDM member registers for 120 enterprise groups \n\u00b0 UGX. 5.7 Billion was transferred to 57 SACCOs after signed PRF financing agreements \ne SACCO bank account numbers provided were captured in the signed PRF Financing Agreement of the respective PDM SACCOs \n\u00b0 All 57 SACCOs were inclusive in the attestation form submitted to the Secretariate \n20 beneficiaries in 10 Parishes who accessed loans before 5th June 2023 were e \nselected through the PDMIS. \n20 beneficiaries in 10 Parishes who accessed loans after 5th June 2023, were \u00b0 \nvetted by a village meeting convened by the enterprise groups as detailed in the table below. \ne 20 beneficiaries in 10 parishes accessed loans from enterprise groups where they were members. \n\u00b0 20 beneficiaries received UGX.20,000,000 as indicated in the SACCO records. e 20 beneficiaries in 10 PDM SACCOs had received PRF once. \n5.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n5.2.1 Planning and Budget Performance \nI reviewed the District approved work plan and budget for PDM activities and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}, {"headings_1": {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "page": 41, "level": 1}}, [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}, {"headings_1": {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "page": 41, "level": 1}}], [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}, {"headings_1": {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "page": 41, "level": 1}}]], "page": 42, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,2.1.1 \nDelayed release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, there\u2019s none of the 57 PDM SACCOs that received all their PRF in the last quarter of the year.", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 41, "level": 3}}, {"headings_1": {"content": "o Leadership vetting committees were elected and inaugurated in the 10 PDM", "page": 41, "level": 1}}], "page": 42, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "SACCOs", "page": 41, "level": 3}}], "page": 42, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer was commended for ensuring that no PDM SACCO receives all its PRF in the last quarter of the year. \n5.2.1.2 \nDisbursement of Parish Revolving Fund (PRF) to the Households Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed \nfrom the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "SACCOs", "page": 41, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "SACCOs", "page": 41, "level": 3}}]], "page": 42, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], "page": 43, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should investigate further why funds disbursements are low so that solutions can be provided. \n5.2.2 Review of Governance Structures \nParagraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}]], "page": 43, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. o The PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no APDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \no 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. \noe The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \n\u00a9 The 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. \no Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \na nn \n\\| SN \\| Governance \\| Observations \n\\_jstructure \\| \\| \n\\| \n\\| 0000", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}]], "page": 43, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Parish Development Did not prepare parish priorities and The Accounting \\| Committees", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], "page": 43, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "action for the FY 2022/2023. Officer did not \\| \nfunds to support \\| PDM activities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}]], "page": 43, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "metadata": {"headings": [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sub Committees \nconstitute the Loan, Production, Officer explained Marketing, Business Development that it was very services, Finance and investment difficult \nto \nsub Committees. Details are in operationalize the Appendix 23 \nCommittees and the \nsub Committees \nwithout being funded. \ne Failure to prepare parish priorities and action plans, implementation of PDM activities will be negatively affected since it will not be guided by appropriate plans and priorities. \ne Failure to fill in expression of interest forms by propective board members affects transparency of the selection process. \noe Failure to have a functioning board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}, [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}], [{"headings_0": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should; \n\u00b0 ensure that PDCs are sensitized on their role of preparing priorities and action", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 3}}, {"headings_1": {"content": "3. SACCO Committees and \u00b010 sampled SACCOs did not The Accountin", "page": 44, "level": 2}}], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plans.", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Ensure the PDM Boards operationalise utilization of expression of interest forms by candidates interest in being elected to the board. \noe ensure the PDM Boards institute and operationalise sub-committees. \n5.2.3 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", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}, [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions money lenders act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "e A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nI \nmade the following", "metadata": {"headings": [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}, [{"headings_0": {"content": "plans.", "page": 44, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 44, "level": 1}}, {"headings_1": {"content": "plans.", "page": 44, "level": 1}}], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "'SN Nature of Observations \n\\| \n\\| \\| \nLack of licenses leads to challenges in enforcement of recovery of PRF from beneficiaries of unlicensed PDM SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 44, "level": 1}}, {"headings_1": {"content": "plans.", "page": 44, "level": 1}}, [{"headings_0": {"content": "observations;", "page": 44, "level": 1}}, {"headings_1": {"content": "plans.", "page": 44, "level": 1}}]], "page": 44, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], "page": 45, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should immediately follow up the licensing process with micro finance support centre after expiry of the probationary period.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], "page": 45, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.2.4 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 June 2023 require that; \no The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LCi chairpersons. \no Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nT \n. \n\\| SN \\| Activity \\| Observations \n\\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}]], "page": 45, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Wealth Ranking of \u00b010 sampled parishes did not carry out \\| The Accounting \\| Households", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], "page": 45, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\| wealth ranking during identification of Officer explained \\| \n\\| \\| \nsubsistence households. Details are in \\| that the guidance \\| \\| \nAppendix 25 \n\\| given from PDM \\| \\| Secretariat was \\| too scientific and \n\\| \n\\| \\| was \nits criteria too \\| \\| limiting. \nHe added that \\| \n\\| there was failure of the PDMIS to \\| \\| \n\\| \n\\| \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}]], "page": 45, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for 20 PRF beneficiaries out 20 who carried The Accounting \\| Farming Enterprises out farming enterprises in 10 sampled Officer explained PDM SACCOs did not obtain agricultural \\| that there was no insurance policies from UAIS. Details are formal \nin Appendix 28 communication and guiding policy on the rates and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], "page": 46, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "certified Insurance \ncompanies to offer the services to \nPRF beneficiaries. \n\u00b0 Failure to identify subsistence households using the wealth ranking tool may undermine the achievement of pillar objectives. \noe Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nRecommendation \nThe Accounting Officer should; \noe ensure that PDM SACCOs review the household beneficiary list to identify those that do not qualify to receive funding. \noe enhance monitoring of the PDM SACCOs and their respective enterprise groups to ensure that they implement activities in line with LG selected Priority commodities. \u00b0 liaise with the Secretariat to have proper guidance in regards to obtaining agricultural insurance policies by beneficiaries. \n5.2.5 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - ALG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \n5.2.5.1 \nPhysical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the following; Details are in Appendix 29 \n\u00b0 7 beneficiaries in 5 PDM SACCOs had implemented different projects. \noe 1 beneficiary in 1 PDM SACCOs had a non-existent project. \ne should incorporate facilitation of extension works in the department\u2019s budget and encourage adequate supervision of beneficiaries to ensure only planned projects are implemented in order to achieve PDM objectives. \ne recover funds from beneficiaries who did not implement planned activities as ided for in the PRF financing agreement.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "observations;", "page": 44, "level": 1}}]], "page": 46, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CFE", "metadata": {"headings": [{"headings_0": {"content": "CFE", "page": 47, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 47, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bichren ne \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "CFE", "page": 47, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "CFE", "page": 47, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 47, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "QO", "metadata": {"headings": [{"headings_0": {"content": "QO", "page": 47, "level": 4}}, {"headings_1": {"content": "CFE", "page": 47, "level": 6}}], "page": 47, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL ae LG > 28 December, 2023", "metadata": {"headings": [{"headings_0": {"content": "QO", "page": 47, "level": 4}}, {"headings_1": {"content": "CFE", "page": 47, "level": 6}}], "page": 47, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 48, "level": 3}}, {"headings_1": {"content": "QO", "page": 47, "level": 4}}], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 48, "level": 3}}, {"headings_1": {"content": "QO", "page": 47, "level": 4}}], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "___ Approved Actual", "metadata": {"headings": [{"headings_0": {"content": "___ Approved Actual", "page": 48, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 48, "level": 3}}], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Source \\| \n. Variance Reasons for budget ' Collections under/over collection \nTax Revenues", "metadata": {"headings": [{"headings_0": {"content": "___ Approved Actual", "page": 48, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 48, "level": 3}}, [{"headings_0": {"content": "___ Approved Actual", "page": 48, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 48, "level": 3}}], [{"headings_0": {"content": "___ Approved Actual", "page": 48, "level": 3}}, {"headings_1": {"content": "APPENDICES", "page": 48, "level": 3}}]], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Local Services Tax 58,202,000 85,589,431 - 27,387,431 Salary enhancement", "metadata": {"headings": [{"headings_0": {"content": "Local Services Tax 58,202,000 85,589,431 - 27,387,431 Salary enhancement", "page": 48, "level": 1}}, {"headings_1": {"content": "___ Approved Actual", "page": 48, "level": 3}}], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of scientists attributed to better performance Land fees 3,000,000 362,500 2,637,500 \nBusiness Licenses 7,620,000 63,975,597 -6,355,597 Slight increase in business activities \nOther tax revenues 8,238,108 442,000 7,796,108 Some collected revenues for Kibaale \n\\_ \nTown Council was not remitted to Kibaale \\| \nDistrict General Fund account as required so \n\u2014 \nit was not captured. Non-Tax Revenues \n\\_ \nOther Property 0", "metadata": {"headings": [{"headings_0": {"content": "Local Services Tax 58,202,000 85,589,431 - 27,387,431 Salary enhancement", "page": 48, "level": 1}}, {"headings_1": {"content": "___ Approved Actual", "page": 48, "level": 3}}, [{"headings_0": {"content": "Local Services Tax 58,202,000 85,589,431 - 27,387,431 Salary enhancement", "page": 48, "level": 1}}, {"headings_1": {"content": "___ Approved Actual", "page": 48, "level": 3}}], [{"headings_0": {"content": "Local Services Tax 58,202,000 85,589,431 - 27,387,431 Salary enhancement", "page": 48, "level": 1}}, {"headings_1": {"content": "___ Approved Actual", "page": 48, "level": 3}}]], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "income", "metadata": {"headings": [{"headings_0": {"content": "income", "page": 48, "level": 1}}, {"headings_1": {"content": "Local Services Tax 58,202,000 85,589,431 - 27,387,431 Salary enhancement", "page": 48, "level": 1}}], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Dividends", "metadata": {"headings": [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 Rent 22,000,000 14,100,111 7,899,889 Other 220,135,000 220,135,000 \nproperty \\_ \\_ Few farmers cofunding income (disposal of \nfor micro scale assets) irrigation scheme \\_ \nequipment. \n= ofg \u2014\u2014 \n38,489,707 ~ 25,716,707 The entity disposed of services \neucalyptus trees at the \\| district headquarters 10 Administrative fees 4,936,000 130,802,796 -125,866,796 \nand licenses \n11 Court fines and \nPenalties \n12 Other finesand \n\u201cPenalties \n13 \\| 145,636,892 4,290,000 141,346,892 \nMiscellaneous \\| Some district Revenue investments eg Kibaale Hotel did not \\| attract successful \n; Performance of GOU warrant \n\\| Programme Budget (UGX) (UGX) (UGX) performance \nbees Approved Warrants \nVariance %Yoage \n\\| ee SS \"u Lm a Er ~ 30,611,929 == \n99% Agro-Industrialization \\| 5,043,562,397 \\| 5,012,950,468 \n\\| \n\\| \\| \n\\| \n\\| 3,071,757 0 \\| 100% \\| \\| 3,071,757", "metadata": {"headings": [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}, [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}], [{"headings_0": {"content": "Dividends", "page": 48, "level": 1}}, {"headings_1": {"content": "income", "page": 48, "level": 1}}]], "page": 48, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Manufacturing", "metadata": {"headings": [{"headings_0": {"content": "| Manufacturing", "page": 49, "level": 4}}, {"headings_1": {"content": "Dividends", "page": 48, "level": 1}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| 42,630,531 0 100% \\| 42,630,531 \\| \\| ' Tourism Development \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Manufacturing", "page": 49, "level": 4}}, {"headings_1": {"content": "Dividends", "page": 48, "level": 1}}, [{"headings_0": {"content": "| Manufacturing", "page": 49, "level": 4}}, {"headings_1": {"content": "Dividends", "page": 48, "level": 1}}], [{"headings_0": {"content": "| Manufacturing", "page": 49, "level": 4}}, {"headings_1": {"content": "Dividends", "page": 48, "level": 1}}]], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | 100%", "metadata": {"headings": [{"headings_0": {"content": "| | 100%", "page": 49, "level": 3}}, {"headings_1": {"content": "| Manufacturing", "page": 49, "level": 4}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,435,466,174 1,435,466, 174 0 \n\\| \n\\| Natural Resources, \nEnvironment, Climate \\| \\| Change, Land And Water \nTen Management \\| 262,968,000 400,000 100% Private Sector 263,368,000 \\| \\| \\| 95% \\| Transport 1,481,056,873 \nDevelopment \\| 1,413,544,932 67,511,941", "metadata": {"headings": [{"headings_0": {"content": "| | 100%", "page": 49, "level": 3}}, {"headings_1": {"content": "| Manufacturing", "page": 49, "level": 4}}, [{"headings_0": {"content": "| | 100%", "page": 49, "level": 3}}, {"headings_1": {"content": "| Manufacturing", "page": 49, "level": 4}}]], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 49, "level": 8}}, {"headings_1": {"content": "| | 100%", "page": 49, "level": 3}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Infrastructure And", "metadata": {"headings": [{"headings_0": {"content": "Infrastructure And", "page": 49, "level": 1}}, {"headings_1": {"content": "Integrated", "page": 49, "level": 8}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services \n0 \\| 100% Sustainable Urbanisation 3,000,000 3,000,000 \n\\| \n\\| \n\\| And Housing", "metadata": {"headings": [{"headings_0": {"content": "Infrastructure And", "page": 49, "level": 1}}, {"headings_1": {"content": "Integrated", "page": 49, "level": 8}}, [{"headings_0": {"content": "Infrastructure And", "page": 49, "level": 1}}, {"headings_1": {"content": "Integrated", "page": 49, "level": 8}}]], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "19,395,466,675 168,388,679 99%", "metadata": {"headings": [{"headings_0": {"content": "19,395,466,675 168,388,679 99%", "page": 49, "level": 3}}, {"headings_1": {"content": "Infrastructure And", "page": 49, "level": 1}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human Capital 19,563,855,354", "metadata": {"headings": [{"headings_0": {"content": "19,395,466,675 168,388,679 99%", "page": 49, "level": 3}}, {"headings_1": {"content": "Infrastructure And", "page": 49, "level": 1}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 49, "level": 3}}, {"headings_1": {"content": "19,395,466,675 168,388,679 99%", "page": 49, "level": 3}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I 5,598,651,291 28,317,910 \\| 99% \\| Public Sector \n\\| 5,626,969,201 \n\\| Transformation \nGovernance And Security 1,601,492,386 12,159,180", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 49, "level": 3}}, {"headings_1": {"content": "19,395,466,675 168,388,679 99%", "page": 49, "level": 3}}, [{"headings_0": {"content": "Development", "page": 49, "level": 3}}, {"headings_1": {"content": "19,395,466,675 168,388,679 99%", "page": 49, "level": 3}}], [{"headings_0": {"content": "Development", "page": 49, "level": 3}}, {"headings_1": {"content": "19,395,466,675 168,388,679 99%", "page": 49, "level": 3}}]], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,540,245,325 61,247,061", "metadata": {"headings": [{"headings_0": {"content": "1,540,245,325 61,247,061", "page": 49, "level": 3}}, {"headings_1": {"content": "Development", "page": 49, "level": 3}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Plan 521,987,529 \\| 509,828,349 \\\\ Development", "metadata": {"headings": [{"headings_0": {"content": "1,540,245,325 61,247,061", "page": 49, "level": 3}}, {"headings_1": {"content": "Development", "page": 49, "level": 3}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "1,540,245,325 61,247,061", "page": 49, "level": 3}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 49, "level": 3}}, {"headings_1": {"content": "1,540,245,325 61,247,061", "page": 49, "level": 3}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "35,586,460,202 35,217,823,502 368,636,700", "metadata": {"headings": [{"headings_0": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nAppendix 3: Utilization of warrants : Programme Warrants \nActual \\_\\_ Variance %age . \n(UGX) Expenditure (UGX) \\_ performance \\| Agro-Industrialization 5,012,950,468 4,054,742,207 958,208,261 81% Manufacturing 3,071,757 3,071,757 0 100% Tourism Development 42,630,531 42,629,529 1,002 100%", "metadata": {"headings": [{"headings_0": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}, [{"headings_0": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}], [{"headings_0": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}], [{"headings_0": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}], [{"headings_0": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 49, "level": 3}}]], "page": 49, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Natural Resources, 1,445,466,174 1,444,286,116 1,180,058 100%", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources, 1,445,466,174 1,444,286,116 1,180,058 100%", "page": 50, "level": 1}}, {"headings_1": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Environment, Climate \nChange, Land And \nWater Management \nPrivate Sector 262,968,000 208,172,697 54,795,303 79%", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources, 1,445,466,174 1,444,286,116 1,180,058 100%", "page": 50, "level": 1}}, {"headings_1": {"content": "35,586,460,202 35,217,823,502 368,636,700", "page": 49, "level": 3}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 50, "level": 2}}, {"headings_1": {"content": "Natural Resources, 1,445,466,174 1,444,286,116 1,180,058 100%", "page": 50, "level": 1}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated Transport 1,413,544,932 1,390,467,578 23,077,354 98% Infrastructure And \nServices \n\\_\\_ \nSustainable 2,625,00 67%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 50, "level": 2}}, {"headings_1": {"content": "Natural Resources, 1,445,466,174 1,444,286,116 1,180,058 100%", "page": 50, "level": 1}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "~ 8,000,000 \u00ab5,375,000", "metadata": {"headings": [{"headings_0": {"content": "~ 8,000,000 \u00ab5,375,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Development", "page": 50, "level": 2}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Urbanisation And", "metadata": {"headings": [{"headings_0": {"content": "~ 8,000,000 \u00ab5,375,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Development", "page": 50, "level": 2}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Housing", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 50, "level": 2}}, {"headings_1": {"content": "~ 8,000,000 \u00ab5,375,000", "page": 50, "level": 3}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human Capital 828,850,586 oa", "metadata": {"headings": [{"headings_0": {"content": "Housing", "page": 50, "level": 2}}, {"headings_1": {"content": "~ 8,000,000 \u00ab5,375,000", "page": 50, "level": 3}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn 19,738,345,401 18,909,494,815", "metadata": {"headings": [{"headings_0": {"content": "nn 19,738,345,401 18,909,494,815", "page": 50, "level": 3}}, {"headings_1": {"content": "Housing", "page": 50, "level": 2}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 50, "level": 8}}, {"headings_1": {"content": "nn 19,738,345,401 18,909,494,815", "page": 50, "level": 3}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public 4,066,726,045 1,531,925,246 74% \nSector . 5,598,651,291", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 50, "level": 8}}, {"headings_1": {"content": "nn 19,738,345,401 18,909,494,815", "page": 50, "level": 3}}, [{"headings_0": {"content": "Development", "page": 50, "level": 8}}, {"headings_1": {"content": "nn 19,738,345,401 18,909,494,815", "page": 50, "level": 3}}]], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transformation", "metadata": {"headings": [{"headings_0": {"content": "Transformation", "page": 50, "level": 3}}, {"headings_1": {"content": "Development", "page": 50, "level": 8}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Governance And 1,770,004,758 1,765,205,980 4,798,778 100%", "metadata": {"headings": [{"headings_0": {"content": "Transformation", "page": 50, "level": 3}}, {"headings_1": {"content": "Development", "page": 50, "level": 8}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 50, "level": 2}}, {"headings_1": {"content": "Transformation", "page": 50, "level": 3}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Plan 558,628,952 591,008,107 -32,379,155 106%", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 50, "level": 2}}, {"headings_1": {"content": "Transformation", "page": 50, "level": 3}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 50, "level": 2}}, {"headings_1": {"content": "Security", "page": 50, "level": 2}}], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \n35,854,262,264 32,481,179,831 3,373,082,433 aa \nAppendix 4: Lack of appropriate performance indicators and targets in the work \n. \\| iu \nDetails iM \nnn . I. : \n.", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 50, "level": 2}}, {"headings_1": {"content": "Security", "page": 50, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 50, "level": 2}}, {"headings_1": {"content": "Security", "page": 50, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 50, "level": 2}}, {"headings_1": {"content": "Security", "page": 50, "level": 2}}]], "page": 50, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IT", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 51, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 50, "level": 2}}], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \n\u2018SN \\| Program Sub- \nPIAP (Program Budget Focus/The Activities Key performance Planned Are there Is the Conclusio Conclusi program Implementation Output matic area \nindicator(s) Targetforthe cleartargets performan \\| nat on at Action Plan) Output \n(Measure) Financial year and ce \\| Activity Output \\| \nperformance indicator \\| Level level \nindicators to used by (Fully (Fully \n\\| \nmeasure Managem Quantifie Quantifie performance ent d/Not d/Not quantificatio \\| reasonabl fully fully n? (Yes/No) e? Quantifie Quantifie Ifnogivethe (Yes/No) d) d) \n\\| \n\\| \nreason Ifnogive \\| \\| \\| \\| ia a 1 \nthereason \\| Li a (B) (\u00a9) \n\\| (D) (E) (F) (6) (H) (1) (J) (K) \nIE \\| :", "metadata": {"headings": [{"headings_0": {"content": "IT", "page": 51, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 50, "level": 2}}, [{"headings_0": {"content": "IT", "page": 51, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 50, "level": 2}}], [{"headings_0": {"content": "IT", "page": 51, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 50, "level": 2}}], [{"headings_0": {"content": "IT", "page": 51, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 50, "level": 2}}], [{"headings_0": {"content": "IT", "page": 51, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 50, "level": 2}}]], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "metadata": {"headings": [{"headings_0": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, {"headings_1": {"content": "IT", "page": 51, "level": 1}}], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes \\| Fully Substantia CAPITAL Population \\| population health, Health \nKasimbi HCII staff house \nquantified lly DEVELOP \\| Health, safety and System \\| \\| Een \\| \\| \nEquipping Assorted medical Not specified No N/A Not quantified \npet \\_ \\| \nMENT Safety and management Strength \n\\| \nNyamarunda HC equipment \\| \nManageme ening I \\| \\| \n\\| \n\\| quantified \nnt \nTransitional Construction of Number of staff \nYes Yes Fully Devt Adhoc staff house at houses constructed \n\\| quantified r Health Grant Maisuka HC I \n\\| am \\| \nLeeds Er \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, {"headings_1": {"content": "IT", "page": 51, "level": 1}}, [{"headings_0": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, {"headings_1": {"content": "IT", "page": 51, "level": 1}}], [{"headings_0": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, {"headings_1": {"content": "IT", "page": 51, "level": 1}}], [{"headings_0": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, {"headings_1": {"content": "IT", "page": 51, "level": 1}}], [{"headings_0": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, {"headings_1": {"content": "IT", "page": 51, "level": 1}}], [{"headings_0": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, {"headings_1": {"content": "IT", "page": 51, "level": 1}}]], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12-HUMAN 12-", "metadata": {"headings": [{"headings_0": {"content": "12-HUMAN 12-", "page": 51, "level": 3}}, {"headings_1": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ie Spore \n320003- UGIFT ue Construction of Number of Seed \nYes Yes Fully Fully \\| CAPITAL Education, Assets St.Mugaga SS school facilities \nquantified quantified \\| DEVELOP Sports and and \nconstructed \n\\_ \n\\| \\| MENT \\| skills", "metadata": {"headings": [{"headings_0": {"content": "12-HUMAN 12-", "page": 51, "level": 3}}, {"headings_1": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}, [{"headings_0": {"content": "12-HUMAN 12-", "page": 51, "level": 3}}, {"headings_1": {"content": "12-HUMAN 02- 1203011501-Improve 320066- | UGIFT Construction of Marternity ward and", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Facilities | Construction of Number of Seed | Yes", "metadata": {"headings": [{"headings_0": {"content": "Facilities | Construction of Number of Seed | Yes", "page": 51, "level": 3}}, {"headings_1": {"content": "12-HUMAN 12-", "page": 51, "level": 3}}], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Yes Fully \\| \\| Manage Kasimbi SS school facilities \n\\| \\| ment constructed Ne tt \nquantified \n\\| \nif \nsa \nee Construction of Number of Seed \nYes Yes Fully i \nNyamarwa SS school facilities", "metadata": {"headings": [{"headings_0": {"content": "Facilities | Construction of Number of Seed | Yes", "page": 51, "level": 3}}, {"headings_1": {"content": "12-HUMAN 12-", "page": 51, "level": 3}}, [{"headings_0": {"content": "Facilities | Construction of Number of Seed | Yes", "page": 51, "level": 3}}, {"headings_1": {"content": "12-HUMAN 12-", "page": 51, "level": 3}}], [{"headings_0": {"content": "Facilities | Construction of Number of Seed | Yes", "page": 51, "level": 3}}, {"headings_1": {"content": "12-HUMAN 12-", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 51, "level": 2}}, {"headings_1": {"content": "Facilities | Construction of Number of Seed | Yes", "page": 51, "level": 3}}], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| constructed En", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 51, "level": 2}}, {"headings_1": {"content": "Facilities | Construction of Number of Seed | Yes", "page": 51, "level": 3}}], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], "page": 51, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nes Construction of Number of Seed \nYes Yes Fully \\| \\| \nKisalizi SS school facilities \nquantified \n\\| i constructed eae? \n\\| \n\\| \nSah TR gis ea 28 RR \nA \nen dr \n\\| \nDDEG Construction of Number of Hostel \nYes Yes Fully \\| \n\\| ss quantified \nNyamarwa Girls\u2019 blocks contructed \n\\| \\| Hostel \n; L \u2014 \na\\} \n00001 \n12-HUMAN 01- 1202010201-Basic \n320157- Education Construction of 2- Number of CAPITAL Education, Requirements and Primary Devt Grant classroom block classroom blocks DEVELOP Sports and Minimum standards Educatio (Former SFG) with Office and constructed \n. \\_ \\_ \nYes Yes Fully Fully \\| \nquantified \\| quantified \nMENT skills store with \n\\| te \\| SE ey \nbi \n= \n> \nts \nBen a AS \nena tras Pe Ria \n47 \n/ met by schools and n \n10,000ltr water \\| \\_ training institutions Services \ntank at Kibeedi P/S \n\\| \nConstruction of 2- Number of classroom block : classroom blocks with Office and. constructed \nstore \nwith \n10,000ltr water \\| tank at Muhangi", "metadata": 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{"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}], [{"headings_0": {"content": "| | |", "page": 51, "level": 3}}, {"headings_1": {"content": "quantified", "page": 51, "level": 2}}]], "page": 51, 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Yes Yes Fully Fully quantified quantified \nDetail", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "practices", "page": 54, "level": 2}}, [{"headings_0": {"content": "quantified", "page": 54, "level": 2}}, {"headings_1": {"content": "practices", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | | T | | | Extent of Implementation of output |", "metadata": {"headings": [{"headings_0": {"content": "| | | T | | | Extent of Implementation of output |", "page": 55, "level": 3}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n= \\| ee a pp ENS aS SSS SSS SSS \\| SN Progra Sub- PIAP Budge \nSSS oS SSS SSS SSS Ss \n\u2014\u2014 Focus/ Activities Key Plann Are the Is the Conclu Conclu \nActual Perf Audit Audit \n\\| m progra (Program t Thema \nperformanc ed clear performa sionat sion Budg Revis Amou Amou Perfor orm Conclus Conclus \\| m Implement Outpu tic \ne Targe targets nce Activit at eted ed nt nt mance ance ionat ion at \\| \nation t area \\| Action \n\\| \n\\| Plan)", "metadata": {"headings": [{"headings_0": {"content": "| | | T | | | Extent of Implementation of output |", "page": 55, "level": 3}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}, [{"headings_0": {"content": "| | | T | | | Extent of Implementation of output |", "page": 55, "level": 3}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}], [{"headings_0": {"content": "| | | T | | | Extent of Implementation of output |", "page": 55, "level": 3}}, {"headings_1": {"content": "quantified", "page": 54, "level": 2}}], [{"headings_0": {"content": "| | | T | | | Extent of Implementation of output |", "page": 55, "level": 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"Partially |", "page": 55, "level": 3}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| HUMAN Educati -Assets n of Seed school", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 55, "level": 1}}, {"headings_1": {"content": "Partially |", "page": 55, "level": 3}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "metadata": {"headings": [{"headings_0": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}, {"headings_1": {"content": "Partially", "page": 55, "level": 1}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "impleme impleme \\| \\| CAPITA on,Spo and St.Mugaga facilities \ned ed 933,1 933,16 87,239 187,23 \nnted nted i \\| L rts and Facilitie ss constructed \n61 1 9 \n\\| \\| DEVELO skills \ns \n\\| \n\\| \\| PMENT \\|", "metadata": {"headings": [{"headings_0": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}, {"headings_1": {"content": "Partially", "page": 55, "level": 1}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Manag", "metadata": {"headings": [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], "page": 55, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= 1 4 \\| \u2014\u2014 \\| \n\\| ement \\| \n\\| \\| \\| me. 4 Me = \\| 5 \n= \n51 \n\\| Number of Fully ! 1 Partially Constructio 1: Yes Yes \n! \n\u0131nof ' Seed school quantifi i impleme i \n\\| \n; Kasimbi SS facilities ed ted \\\\ \n\\| \n\\| i \\| constructed \u2018 \n' \nConstructio \\| Number of 1 Yes Yes Fully of \u00a9 Seed school \\| ' quantifi n \n\\| 1 Partially \\| \nimpleme ; \ni \nNyamarwa facilities \"ed \\\\ ted \nSS \nconstructed \nConstructio Number of 1 Yes i Yes Fully \n1 \\| Q Partially \n\\\\ \n\\| \n\\| \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}, [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 3,082,", "page": 55, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 55, "level": 3}}, {"headings_1": {"content": "quantifi quantifi 2,941, 2,941, 3,082,1 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Educati Constructio ; Number of LT\\} Yes Yes Fully Fully 746,0 746,08 746,08 723,84 1 0 Fully Fully \\| \n\\| \nHUMAN Educati \u00a9 -Basic \\| Devt 2- classroom \n\u201a \\| impleme : quantifi quantifi 88,22 8,225 8,225 0,446 \nimpleme 5 on nof \n\u00a9 \nCAPITA on,Spo \\| Requirement Primary Grant classroom blocks ! i ed ed 5 \nnted / nted ; i \\_ i \n\\| \ni E rtsand s and Educati (Former block with constructed \n\\| ' \\| \n, DEVELO skills ; Minimum on \\| SFG) Office and \nPMENT standards Service store \\| \\\\ i : \n\\_ ' with \ni i \ni \n\\| metby ! \\| \n10,000Itr \\| i \\| \\| s \n\\| \nschools and \\| \nwatertank \\| \n\\| \ni \n\\| \ni \\| \ntraining \u201a atKibeedi \\| \\| \n\\| \ni \n\\| institutions \\| P/S i \n\u2018 : \nConstructio \u00a9 Number of 1 Yes Yes Fully \nLi 0 Fully \\| \nn of 2- classroom quantifi \nimpleme ' \n. \nclassroom blocks i ed \ni nted \\| \n\\| \nblock with constructed \n\\| \n\\| \nOffice and \\| \n\\| store with \u2018 \n\\| : 10,000ltr ! 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"page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n of VIP Latrines quantifi \nimpleme Drainable constructed ed nted VIP Latrine \nstances \nwith urinal \nand SNE \nroom at", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 57, "level": 3}}, {"headings_1": {"content": "P/S", "page": 57, "level": 1}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kiyanja", "metadata": {"headings": [{"headings_0": {"content": "Kiyanja", "page": 57, "level": 1}}, {"headings_1": {"content": "Fully", "page": 57, "level": 3}}], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Modern PS \n53 \nConstructio \\| Number of 1 Yes \\| Yes Fully \u0131nof \\| VIP Latrines \\_ \n0 Fully \n\\| \nquantifi \nDrainable constructed ' ed impleme \\| \nVIP Latrine nted stances \n' with urinal \n. and SNE \n' room at \n\\| Bujogoro", "metadata": {"headings": [{"headings_0": {"content": "Kiyanja", "page": 57, "level": 1}}, {"headings_1": {"content": "Fully", "page": 57, "level": 3}}, [{"headings_0": {"content": "Kiyanja", "page": 57, "level": 1}}, {"headings_1": {"content": "Fully", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kiyanja", "page": 57, "level": 1}}, {"headings_1": {"content": "Fully", "page": 57, "level": 3}}], [{"headings_0": {"content": "Kiyanja", "page": 57, "level": 1}}, {"headings_1": {"content": "Fully", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS", "metadata": {"headings": [{"headings_0": {"content": "PS", "page": 58, "level": 2}}, {"headings_1": {"content": "Kiyanja", "page": 57, "level": 1}}], "page": 58, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ Constructio \"\\| \nNumber of 1 Yes Yes Fully n of \\| VIP Latrines \n0 Fully", "metadata": {"headings": [{"headings_0": {"content": "PS", "page": 58, "level": 2}}, {"headings_1": {"content": "Kiyanja", "page": 57, "level": 1}}, [{"headings_0": {"content": "PS", "page": 58, "level": 2}}, {"headings_1": {"content": "Kiyanja", "page": 57, "level": 1}}]], "page": 58, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantifi", "metadata": {"headings": [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "PS", "page": 58, "level": 2}}], "page": 58, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Drainable constructed ed impleme VIP Latrine nted stances \nwith urinal \nand SNE \nroom at", "metadata": {"headings": [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "PS", "page": 58, "level": 2}}], "page": 58, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Muhangi PS", "metadata": {"headings": [{"headings_0": {"content": "Muhangi PS", "page": 58, "level": 1}}, {"headings_1": {"content": "quantifi", "page": 58, "level": 3}}], "page": 58, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Constructio \\_ Number of 1 Yes Yes Fully n of \\| VIP Latrines \n0 Fully \n' quantifi \n\\| Drainable \\_ constructed \nimpleme \\| ed \nVIP Latrine nted \\_ \n\\| stances \nwith urinal \nand SNE \nroom at", "metadata": {"headings": [{"headings_0": {"content": "Muhangi PS", "page": 58, "level": 1}}, {"headings_1": {"content": "quantifi", "page": 58, "level": 3}}, [{"headings_0": {"content": "Muhangi PS", "page": 58, "level": 1}}, 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ed nted desks for procured and", "metadata": {"headings": [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}, [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}], [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}], [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}], [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}], [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}], [{"headings_0": {"content": "quantifi", "page": 58, "level": 3}}, {"headings_1": {"content": "Kikangara", "page": 58, "level": 3}}], 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manual & Kms quantifi \nimpleme access nance fund mechanized maintained ed \nnted Maintenanc \ne \n55 \n5 01- 01- 01060203- 010017 \\| Microsc 2000 Number of 2000 Yes Yes Fully Fully \n. 371,16 1634 366 Partially Partially i AGRO- Institut Enabled ale farmers farmers", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 59, "level": 2}}, {"headings_1": {"content": "Kyakazihire supplied", "page": 59, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 59, "level": 2}}, {"headings_1": {"content": "Kyakazihire supplied", "page": 59, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 59, "level": 2}}, {"headings_1": {"content": "Kyakazihire supplied", "page": 59, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 59, "level": 2}}, {"headings_1": {"content": "Kyakazihire supplied", "page": 59, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 59, "level": 2}}, {"headings_1": {"content": "Kyakazihire supplied", "page": 59, "level": 3}}], 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59, "level": 2}}, [{"headings_0": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}, {"headings_1": {"content": "Fully", "page": 59, "level": 2}}]], "page": 60, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "j TION hening supervision acquisit | . scale", "metadata": {"headings": [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], "page": 60, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\{ and system ionand \\| irrigation \\| Coordi ' developed \\| mainte \u2014 \nnation and nance \ned ed 596,2 204,52 04,529 \nted ed 26 9 \n\u201a operationalis 10 farmers \\| Number of 10 Yes Yes Fully \n10 Fully \\| \n\\| ed received \\_ farmers who . quantifi \nimpleme \nmicroscale \u00bb received ed nted \\_ \nirrigation \\| microscale \\_ \n~ equipment \\\\ irrigation \u00bb equipment \n: \n55 farm of 55 Yes \\| Yes Fully \n: Number \\| 200 Fully -145 \nvisits farm visits quantifi impleme conducted conducted ed nted \u00bb \nunder micro \nscale irrigation program \n354 political Number of 354 Yes", "metadata": {"headings": [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}, [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}], [{"headings_0": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, {"headings_1": {"content": "quantifi quantifi 1015, 1,427, | 1,227,2 | 8,140", "page": 60, "level": 6}}]], "page": 60, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Yes : Fully 354 Fully", "metadata": {"headings": [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], "page": 60, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nleaders political quantifi impleme sensitized \\| leaders \u2018ed nted \non irrigation sensitized \niz 06010105- 000006 Water 1 piped 1 Yes Yes Fully Substan \n0% Piped Water ~ \n1 Fully \n= Ei @ . \nNATUR Water Degraded \\_ develop Water Supply \nquantifi tially 1,052, 1,065, 1,052,9 1,049, \n\\| \nimpleme impleme - \n\u0131 \n\u201a \nAL Resour \\| water \u2014 Plannin \u00a9 ment Supply System \nRESOU ces catchments \u2014 gand grant System constructed \ned quantifi 905,9 805,93 05,936 621,30 \nnted nted \\| \ned 36 04 \nRCES, \\| Manag protected \\| Budgeti (Piped constructed ENVIRO ement \n\\| . andrestored \nng water, \u201aat Kitutu \nNMENT, \\| through service and \nCLIMAT \\| : implementati Rural Extension Extension for Not No N/A \\| Not Ss \ni \n1 \\#VAL Not \n\u00bb \nE on of water for Imara \\| Imara Water specifi ' \nquantifi \nUE! assessed \\| CHANG catchment and Water Supply ed ed \n\\_ \nE, LAND managemen ~ Sanitati Supply system \n\u201a \nAND t measures on system \nWATER \ngrant) \n56", "metadata": {"headings": [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}, [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 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"level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . 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Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}], [{"headings_0": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}, {"headings_1": {"content": "j TION hening supervision acquisit | . scale", "page": 60, "level": 1}}]], "page": 60, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T Siting Number of a Yes T Yes \u2018T Fully", "metadata": {"headings": [{"headings_0": {"content": "T Siting Number of a Yes T Yes \u2018T Fully", "page": 61, "level": 3}}, {"headings_1": {"content": "| Yes : Fully 354 Fully", "page": 60, "level": 1}}], "page": 61, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 61, "level": 2}}, {"headings_1": {"content": "T Siting Number of a Yes T Yes \u2018T Fully", "page": 61, "level": 3}}], "page": 61, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Drilling and boreholes quantifi impleme \\| \n\\| installation drilled ed \\| nted \n\\| of 06 i \nBoreholes \\|", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 61, "level": 2}}, {"headings_1": {"content": "T Siting Number of a Yes T Yes \u2018T Fully", "page": 61, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 61, "level": 2}}, {"headings_1": {"content": "T Siting Number of a Yes T Yes \u2018T Fully", "page": 61, "level": 3}}]], "page": 61, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nennen", "metadata": {"headings": [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], "page": 61, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fully \\} Fully \\| \nRehabilitati Number of 9 Yes Yes \n\\| \nI \\| on of 09 boreholes quantifi \\| impleme \\| \n\\| Boreholes rehabilitated ed nted \n1 ne \\| Y nn \\| \\| Fully \\| O1- \\| 941 framers Number of 941 Yes \n01- 7 4 01041202- 010016 \nYes Fully Fully Ful \n941 Fully \n\\| AGRO- Institut Farmers in 28 farmers to \n\\| i \nquantifi quantifi 57,0 3 82,817 77,819, \\| 77,818 \n\\| impleme impleme \\| nted nted \n\\| \n\\| INDUST ional \\| sensitised on Farmer enterprise \n\\| \nbe trained \ned e 2,28 2 \\| \u201a882 971 \u201a789 \\| \\| \nj \n\\| \n\\| RIALIZA Strengt \\| productivity mobilis \ngroups \n\\| \n\\| TION hening 1 enhancemen ation \nunder PDM \\| \\| \n\\| \nand it and to be \\| Coordi \\| technologies sensitis trained and \n\\| \n\\| \nnation \\| ation strengthene \\| don \n\\| of \\| sinn aspects \\| \\| cost benefit \n1 \nanalysis \ni and best \\|", "metadata": {"headings": [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}, [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}], [{"headings_0": {"content": "nennen", "page": 61, "level": 4}}, {"headings_1": {"content": "Fully", "page": 61, "level": 2}}]], "page": 61, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "bition", "metadata": {"headings": [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], "page": 61, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| husbandry \npractices \n\\| \nJ \nbe \n57 \nAppendix 6: Service Delivery under other service delivery Areas No Activity \\_ Contractor Total \nSummary of Pictorial evidence from inspected expenditure findings Inspections \n1 Construction Fountain 86,208,912 At the time of of Holdings inspection Nyamarwa Limited September ss Girls\u2019 \n2023, works Hostel were compete but \nthe \nbuilding had not yet been commission \nhence not in \nuse by the", "metadata": {"headings": [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}, [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}], [{"headings_0": {"content": "bition", "page": 61, "level": 5}}, {"headings_1": {"content": "nennen", "page": 61, "level": 4}}]], "page": 61, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "students", "metadata": {"headings": [{"headings_0": {"content": "students", "page": 62, "level": 1}}, {"headings_1": {"content": "bition", "page": 61, "level": 5}}], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Karuguuza \u2014 Force on \n: the time \n23,998,200 - At of Bubango . Account inspection road", "metadata": {"headings": [{"headings_0": {"content": "students", "page": 62, "level": 1}}, {"headings_1": {"content": "bition", "page": 61, "level": 5}}, [{"headings_0": {"content": "students", "page": 62, "level": 1}}, {"headings_1": {"content": "bition", "page": 61, "level": 5}}], [{"headings_0": {"content": "students", "page": 62, "level": 1}}, {"headings_1": {"content": "bition", "page": 61, "level": 5}}]], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "September", "metadata": {"headings": [{"headings_0": {"content": "September", "page": 62, "level": 2}}, {"headings_1": {"content": "students", "page": 62, "level": 1}}], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(6.5Km) 2023, bush clearing, grading and culvert \ninstallation was done \nKakihimbara- Force on 20,000,000 At the time of Muliika- Account inspection \\_", "metadata": {"headings": [{"headings_0": {"content": "September", "page": 62, "level": 2}}, {"headings_1": {"content": "students", "page": 62, "level": 1}}, [{"headings_0": {"content": "September", "page": 62, "level": 2}}, {"headings_1": {"content": "students", "page": 62, "level": 1}}], [{"headings_0": {"content": "September", "page": 62, "level": 2}}, {"headings_1": {"content": "students", "page": 62, "level": 1}}]], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nyamarwa", "metadata": {"headings": [{"headings_0": {"content": "Nyamarwa", "page": 62, "level": 1}}, {"headings_1": {"content": "September", "page": 62, "level": 2}}], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "September", "metadata": {"headings": [{"headings_0": {"content": "September", "page": 62, "level": 2}}, {"headings_1": {"content": "Nyamarwa", "page": 62, "level": 1}}], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(10km) 2023, bush clearing, grading and culvert \ninstallation was done", "metadata": {"headings": [{"headings_0": {"content": "September", "page": 62, "level": 2}}, {"headings_1": {"content": "Nyamarwa", "page": 62, "level": 1}}, [{"headings_0": {"content": "September", "page": 62, "level": 2}}, {"headings_1": {"content": "Nyamarwa", "page": 62, "level": 1}}]], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "130,207,112", "metadata": {"headings": [{"headings_0": {"content": "130,207,112", "page": 62, "level": 3}}, {"headings_1": {"content": "September", "page": 62, "level": 2}}], "page": 62, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 7: Utilization of the Wage Budget \n\\| Department Approved Budget \n\\| \nu Supplementary \\| Revised Budget \\| = \n\\_Warrant \\| Payments \\| \\| unspent balances", "metadata": {"headings": [{"headings_0": {"content": "130,207,112", "page": 62, "level": 3}}, {"headings_1": {"content": "September", "page": 62, "level": 2}}, [{"headings_0": {"content": "130,207,112", "page": 62, "level": 3}}, {"headings_1": {"content": "September", "page": 62, "level": 2}}], [{"headings_0": {"content": "130,207,112", "page": 62, "level": 3}}, {"headings_1": {"content": "September", "page": 62, "level": 2}}]], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Producioen__\u2014 | 2,158,001,976| 613,983,888 | 2,771,985,864", "metadata": {"headings": [{"headings_0": {"content": "(Producioen__\u2014 | 2,158,001,976| 613,983,888 | 2,771,985,864", "page": 63, "level": 1}}, {"headings_1": {"content": "130,207,112", "page": 62, "level": 3}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,771,985,864 2,658,986,531 112,909,333", "metadata": {"headings": [{"headings_0": {"content": "2,771,985,864 2,658,986,531 112,909,333", "page": 63, "level": 2}}, {"headings_1": {"content": "(Producioen__\u2014 | 2,158,001,976| 613,983,888 | 2,771,985,864", "page": 63, "level": 1}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nNatural \u2014 266,627,532 \\|", "metadata": {"headings": [{"headings_0": {"content": "2,771,985,864 2,658,986,531 112,909,333", "page": 63, "level": 2}}, {"headings_1": {"content": "(Producioen__\u2014 | 2,158,001,976| 613,983,888 | 2,771,985,864", "page": 63, "level": 1}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor 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"Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| Water 5 58,022,000\\} \n117,368,000 12,900,000\u00b0 70,922,000 70,922,000\\} 56,797,873\\| 1,224,127 \\| Trade and Industry \n\\| 117,368,000 \\| 117,368,000 62,572,749 [ 54,795,251 \\| \n\\_ \n\\| Roads \n276,642,000 16,000,000 292,642,000 292,642,000 292,511,899 \\| 130,101 \\| \n[ Education \\| \\| u 6,240,799,148 \\|", "metadata": {"headings": [{"headings_0": {"content": "313,941,927, 2 29,738,021", "page": 63, "level": 1}}, {"headings_1": {"content": "Resources", "page": 63, "level": 2}}, [{"headings_0": {"content": "313,941,927, 2 29,738,021", "page": 63, "level": 1}}, {"headings_1": {"content": "Resources", "page": 63, "level": 2}}], [{"headings_0": {"content": "313,941,927, 2 29,738,021", "page": 63, "level": 1}}, {"headings_1": {"content": "Resources", "page": 63, "level": 2}}], [{"headings_0": {"content": "313,941,927, 2 29,738,021", "page": 63, "level": 1}}, 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[{"headings_0": {"content": "844,351,839", "page": 63, "level": 2}}, {"headings_1": {"content": "5,396,447,309", "page": 63, "level": 2}}, [{"headings_0": {"content": "844,351,839", "page": 63, "level": 2}}, {"headings_1": {"content": "5,396,447,309", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,219,850,788", "metadata": {"headings": [{"headings_0": {"content": "3,219,850,788", "page": 63, "level": 2}}, {"headings_1": {"content": "844,351,839", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3,141,514,813 \\| 78,335,975", "metadata": {"headings": [{"headings_0": {"content": "3,219,850,788", "page": 63, "level": 2}}, {"headings_1": {"content": "844,351,839", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Community Based", "metadata": {"headings": [{"headings_0": {"content": "| Community Based", "page": 63, "level": 3}}, {"headings_1": {"content": "3,219,850,788", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services 190,592,000 145,114 \u201a074 \\| 1,463,594 \n190,592,000 \\| . ; \\_ [", "metadata": {"headings": [{"headings_0": {"content": "| Community Based", "page": 63, "level": 3}}, {"headings_1": {"content": "3,219,850,788", "page": 63, "level": 2}}, [{"headings_0": {"content": "| Community Based", "page": 63, "level": 3}}, {"headings_1": {"content": "3,219,850,788", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "146,577,668!", "metadata": {"headings": [{"headings_0": {"content": "146,577,668!", "page": 63, "level": 2}}, {"headings_1": {"content": "| Community Based", "page": 63, "level": 3}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administration", "metadata": {"headings": [{"headings_0": {"content": "Administration", "page": 63, "level": 3}}, {"headings_1": {"content": "146,577,668!", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "; \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Administration", "page": 63, "level": 3}}, {"headings_1": {"content": "146,577,668!", "page": 63, "level": 2}}, [{"headings_0": {"content": "Administration", "page": 63, "level": 3}}, {"headings_1": {"content": "146,577,668!", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1,225,134,153 512,357,228| 1,737,491,381 1,737,491,381 Er 1,657,010,111 80,481,270 |", "metadata": {"headings": [{"headings_0": {"content": "| 1,225,134,153 512,357,228| 1,737,491,381 1,737,491,381 Er 1,657,010,111 80,481,270 |", "page": 63, "level": 2}}, {"headings_1": {"content": "Administration", "page": 63, "level": 3}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ Statutory \\| \\| Bodies 237,490,000 - 237,490,000 187,030,026 \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| 1,225,134,153 512,357,228| 1,737,491,381 1,737,491,381 Er 1,657,010,111 80,481,270 |", "page": 63, "level": 2}}, {"headings_1": {"content": "Administration", "page": 63, "level": 3}}, [{"headings_0": {"content": "| 1,225,134,153 512,357,228| 1,737,491,381 1,737,491,381 Er 1,657,010,111 80,481,270 |", "page": 63, "level": 2}}, {"headings_1": {"content": "Administration", "page": 63, "level": 3}}]], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "184,456,015 | 2,574,011", "metadata": {"headings": [{"headings_0": {"content": "184,456,015 | 2,574,011", "page": 63, "level": 1}}, {"headings_1": {"content": "| 1,225,134,153 512,357,228| 1,737,491,381 1,737,491,381 Er 1,657,010,111 80,481,270 |", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Community Based", "metadata": {"headings": [{"headings_0": {"content": "Community Based", "page": 63, "level": 2}}, {"headings_1": {"content": "184,456,015 | 2,574,011", "page": 63, "level": 1}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services \\| 39,264,000 \n\\| \\| 39,264,000", "metadata": {"headings": [{"headings_0": {"content": "Community Based", "page": 63, "level": 2}}, {"headings_1": {"content": "184,456,015 | 2,574,011", "page": 63, "level": 1}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 28,476,913 \\| 28,038,137 438,776", "metadata": {"headings": [{"headings_0": {"content": "Community Based", "page": 63, "level": 2}}, {"headings_1": {"content": "184,456,015 | 2,574,011", "page": 63, "level": 1}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n\\| Planning T \\| \n\\| 67,195,000 - 67,195,000 52,389,759 2,646,062 \\| \n55,035,821 \\| iene", "metadata": {"headings": [{"headings_0": {"content": "Community Based", "page": 63, "level": 2}}, {"headings_1": {"content": "184,456,015 | 2,574,011", "page": 63, "level": 1}}, [{"headings_0": {"content": "Community Based", "page": 63, "level": 2}}, {"headings_1": {"content": "184,456,015 | 2,574,011", "page": 63, "level": 1}}], [{"headings_0": {"content": "Community Based", "page": 63, "level": 2}}, {"headings_1": {"content": "184,456,015 | 2,574,011", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Finance", "metadata": {"headings": [{"headings_0": {"content": "Finance", "page": 63, "level": 4}}, {"headings_1": {"content": "Community Based", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "300,345,000\\} 10,000,000I 15,639,625,129 310,345,000 \u00b0\u00b0310,345,000 310,014,502 \\|", "metadata": {"headings": [{"headings_0": {"content": "Finance", "page": 63, "level": 4}}, {"headings_1": {"content": "Community Based", "page": 63, "level": 2}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "330,498 |", "metadata": {"headings": [{"headings_0": {"content": "330,498 |", "page": 63, "level": 1}}, {"headings_1": {"content": "Finance", "page": 63, "level": 4}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "metadata": {"headings": [{"headings_0": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}, {"headings_1": {"content": "330,498 |", "page": 63, "level": 1}}], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n59 \n\\| Description \u201a Payment Distribution Charged Account Correct Account \\_ \nNumber \\_ Date \n. Date Amount name Name \n\\| WKS-550", "metadata": {"headings": [{"headings_0": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}, {"headings_1": {"content": "330,498 |", "page": 63, "level": 1}}, [{"headings_0": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}, {"headings_1": {"content": "330,498 |", "page": 63, "level": 1}}], [{"headings_0": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}, {"headings_1": {"content": "330,498 |", "page": 63, "level": 1}}], [{"headings_0": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}, {"headings_1": {"content": "330,498 |", "page": 63, "level": 1}}], [{"headings_0": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}, {"headings_1": {"content": "330,498 |", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 16/06/2023 \u0131", "metadata": {"headings": [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PREMIUM SUPPLIES \\| Payment \nfor fuel 28/06/2023 14,753,846 228004- \n227004- Fuel, \\| \n\\_ \nAND LOGISTICS LTD supplied to works \n. Maintenance Other Lubricants and Oils - \ndept Fixed Assets \\| \ni \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}, [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}], [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}], [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}], [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}], [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}], [{"headings_0": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}, {"headings_1": {"content": "\u201cTora 13,209,440,488 | 2,430,184,642 | 15,522,206,557 | 14,613,897,421 | 695,407,136", "page": 63, "level": 3}}]], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| WATER- ' 09/02/2023 KIBAALE DISTRICT. Payment to carry out 44972", "metadata": {"headings": [{"headings_0": {"content": "| WATER- ' 09/02/2023 KIBAALE DISTRICT. Payment to carry out 44972", "page": 64, "level": 3}}, {"headings_1": {"content": "| 16/06/2023 \u0131", "page": 64, "level": 1}}], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "' 200", "metadata": {"headings": [{"headings_0": {"content": "' 200", "page": 64, "level": 2}}, {"headings_1": {"content": "| WATER- ' 09/02/2023 KIBAALE DISTRICT. Payment to carry out 44972", "page": 64, "level": 3}}], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IMPREST A/C feasibility of Water supply system study \n\u2014 \nof both Kyakazihire \u2014 and \nCommercial \n\\_ \nBuilding at District \\| Headquarters \n\\| WATER- 09/02/2023 \u201a KIBAALE DISTRICT Payment to carry out 44972 200 \\| \\| IMPREST A/C \\| feasibility of Water \\| \n\\_ supply system study \nof both Kyakazihire \u2014 \n\u201a and Commercial \ni \nBuilding at District \n\\| Headquarters", "metadata": {"headings": [{"headings_0": {"content": "' 200", "page": 64, "level": 2}}, {"headings_1": {"content": "| WATER- ' 09/02/2023 KIBAALE DISTRICT. Payment to carry out 44972", "page": 64, "level": 3}}, [{"headings_0": {"content": "' 200", "page": 64, "level": 2}}, {"headings_1": {"content": "| WATER- ' 09/02/2023 KIBAALE DISTRICT. Payment to carry out 44972", "page": 64, "level": 3}}], [{"headings_0": {"content": "' 200", "page": 64, "level": 2}}, {"headings_1": {"content": "| WATER- ' 09/02/2023 KIBAALE DISTRICT. Payment to carry out 44972", "page": 64, "level": 3}}], [{"headings_0": {"content": "' 200", "page": 64, "level": 2}}, {"headings_1": {"content": "| WATER- ' 09/02/2023 KIBAALE DISTRICT. Payment to carry out 44972", "page": 64, "level": 3}}]], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,594,607 228004-", "metadata": {"headings": [{"headings_0": {"content": "10,594,607 228004-", "page": 64, "level": 2}}, {"headings_1": {"content": "' 200", "page": 64, "level": 2}}], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "225203-Appraisal and . Maintenance - Other Feasibility Studies for \\| \\_ Fixed Assets \nCapital Works \n14,405,393 225201- Consultancy 225203-Appraisal and \\|", "metadata": {"headings": [{"headings_0": {"content": "10,594,607 228004-", "page": 64, "level": 2}}, {"headings_1": {"content": "' 200", "page": 64, "level": 2}}, [{"headings_0": {"content": "10,594,607 228004-", "page": 64, "level": 2}}, {"headings_1": {"content": "' 200", "page": 64, "level": 2}}], [{"headings_0": {"content": "10,594,607 228004-", "page": 64, "level": 2}}, {"headings_1": {"content": "' 200", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Services", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 64, "level": 2}}, {"headings_1": {"content": "10,594,607 228004-", "page": 64, "level": 2}}], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Feasibility Studies for \\| Capital Works \n'ADMN- 26/06/2023 \u201cNEW", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 64, "level": 2}}, {"headings_1": {"content": "10,594,607 228004-", "page": 64, "level": 2}}, [{"headings_0": {"content": "Services", "page": 64, "level": 2}}, {"headings_1": {"content": "10,594,607 228004-", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "metadata": {"headings": [{"headings_0": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}, {"headings_1": {"content": "Services", "page": 64, "level": 2}}], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "312221-Light ICT \\| ' 800 CONTRACTORS U of Smart POS \nhardware - Acquisition \u2014 \\| SMC LTD \nmachines for IRAS \n60 \nProd-192 \\| 12/06/2023 \\| NANYONGA \n\\| Training PDM \\| 14/06/2023 \n466,365 \\| 221003-Staff \\| 221002-Workshops, \\|", "metadata": {"headings": [{"headings_0": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}, {"headings_1": {"content": "Services", "page": 64, "level": 2}}, [{"headings_0": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}, {"headings_1": {"content": "Services", "page": 64, "level": 2}}], [{"headings_0": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}, {"headings_1": {"content": "Services", "page": 64, "level": 2}}], [{"headings_0": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}, {"headings_1": {"content": "Services", "page": 64, "level": 2}}], [{"headings_0": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}, {"headings_1": {"content": "Services", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ROSEMARY 965099 | enterprise", "metadata": {"headings": [{"headings_0": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}, {"headings_1": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}], "page": 65, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}, {"headings_1": {"content": "ERA Pay't for the supply 28/06/2023 95,000,000 | 273104-Pension", "page": 64, "level": 1}}], "page": 65, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 65, "level": 3}}, {"headings_1": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}], "page": 65, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "groups on \\| \\| \\| Training \\| Meetings and \n\\| how to access loans \\| \n\\| \n\\| Seminars \\| \n\\| \n\\| \\| \n\\| from their PDM \\| \n\\| \\| \\| \\| \\| SACCO \\| \n109 \\| \\| \\| \\| i \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 65, "level": 3}}, {"headings_1": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}, [{"headings_0": {"content": "| |", "page": 65, "level": 3}}, {"headings_1": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}], [{"headings_0": {"content": "| |", "page": 65, "level": 3}}, {"headings_1": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}], [{"headings_0": {"content": "| |", "page": 65, "level": 3}}, {"headings_1": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}], [{"headings_0": {"content": "| |", "page": 65, "level": 3}}, {"headings_1": {"content": "| ROSEMARY 965099 | enterprise", "page": 65, "level": 1}}]], "page": 65, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "metadata": {"headings": [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], "page": 65, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "670,000 \\| 221008-Information \n\u2014 221001-Advertising \\| \n\\| \\| \nadvert micro \\| \\| on \n\\| and Communication \\| and Public Relations \n\\| \\| a eo 211 LEE Bi \n\\| \\| \nscale irrigation \\| \u2014 \n\\| Benalegy Supplies. \\| \nm = \\_ \\| TOTAL \\| \n\\| \\| \\| \n135,890,2 EEE ln \\_ L \n\\_ \n61 \nISN \\| Sub County", "metadata": {"headings": [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}, [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}], [{"headings_0": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 3}}]], "page": 65, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "District | Sub-county Variance/ Amount allocated to %age of amount Ranking Ranking based", "metadata": {"headings": [{"headings_0": {"content": "District | Sub-county Variance/ Amount allocated to %age of amount Ranking Ranking based", "page": 66, "level": 1}}, {"headings_1": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "average \\| Water \nNeed the Sub County allocated to the Sub based on on resource \\\\ \n\\_ \nrate \\| coverage \n\u201a County out of the the need allocation \n\\| \ni \\| total district grant", "metadata": {"headings": [{"headings_0": {"content": "District | Sub-county Variance/ Amount allocated to %age of amount Ranking Ranking based", "page": 66, "level": 1}}, {"headings_1": {"content": "| Prod-187 09/12/2022 'FREDSENYONJO | Payment for radio | 19/12/2022 |", "page": 65, "level": 2}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rate", "metadata": {"headings": [{"headings_0": {"content": "rate", "page": 66, "level": 2}}, {"headings_1": {"content": "District | Sub-county Variance/ Amount allocated to %age of amount Ranking Ranking based", "page": 66, "level": 1}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| PWNFOWCANAUBAWNE. 27% \u2014 QANWHEUGE Nyamarunda TC 38% 0% PWMNH", "metadata": {"headings": [{"headings_0": {"content": "rate", "page": 66, "level": 2}}, {"headings_1": {"content": "District | Sub-county Variance/ Amount allocated to %age of amount Ranking Ranking based", "page": 66, "level": 1}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nyamarwa", "metadata": {"headings": [{"headings_0": {"content": "Nyamarwa", "page": 66, "level": 1}}, {"headings_1": {"content": "rate", "page": 66, "level": 2}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IE", "metadata": {"headings": [{"headings_0": {"content": "IE", "page": 66, "level": 1}}, {"headings_1": {"content": "Nyamarwa", "page": 66, "level": 1}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28% 43,679,339 \\| 5% ac \n\\| \n\\_ \nKarama \\| 38% 27% 497,003,000 53% \nKyakazihire 44% 21% 87,885,272. 9% \n\\| \n\\| \\| \nMatale 50% 15% 12,870,962 1% U \n\\| Kayanja 50% 15% 68,280,044 7% OS \n. Kabasekende 56% 9% 0% eS \u2014 \neERB Kasimbi 60% 5% 0% NEB", "metadata": {"headings": [{"headings_0": {"content": "IE", "page": 66, "level": 1}}, {"headings_1": {"content": "Nyamarwa", "page": 66, "level": 1}}, [{"headings_0": {"content": "IE", "page": 66, "level": 1}}, {"headings_1": {"content": "Nyamarwa", "page": 66, "level": 1}}]], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,511,662", "metadata": {"headings": [{"headings_0": {"content": "4,511,662", "page": 66, "level": 2}}, {"headings_1": {"content": "IE", "page": 66, "level": 1}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mugarama 64% 1% 126,026,338 13% bo Bwamiramira 71% \u201c6% 1,347,737 0% es \u00a9 \\| \n\\_\\_ \n' Bubango 95% -30% 0% ee ; \nPRB Kibaale TC \\_\\_\\_95% -30% 5,687,112 1% feel WN \\| Nyamarunda \\| 95% 30% 29,831,934 3% et Kyebando 95% -30% 4,612,462 0%", "metadata": {"headings": [{"headings_0": {"content": "4,511,662", "page": 66, "level": 2}}, {"headings_1": {"content": "IE", "page": 66, "level": 1}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- RST MB \\_ \nnn \n= ul Cross cutting activities and", "metadata": {"headings": [{"headings_0": {"content": "4,511,662", "page": 66, "level": 2}}, {"headings_1": {"content": "IE", "page": 66, "level": 1}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "4,511,662", "page": 66, "level": 2}}, {"headings_1": {"content": "IE", "page": 66, "level": 1}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "60,013,651.", "metadata": {"headings": [{"headings_0": {"content": "60,013,651.", "page": 66, "level": 2}}, {"headings_1": {"content": "4,511,662", "page": 66, "level": 2}}], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", other operational costs \n\\| TOTAL 941,749,513 \n62 \nAppendix 10: UGIFT Projects implemented on untitled Land", "metadata": {"headings": [{"headings_0": {"content": "60,013,651.", "page": 66, "level": 2}}, {"headings_1": {"content": "4,511,662", "page": 66, "level": 2}}, [{"headings_0": {"content": "60,013,651.", "page": 66, "level": 2}}, {"headings_1": {"content": "4,511,662", "page": 66, "level": 2}}], [{"headings_0": {"content": "60,013,651.", "page": 66, "level": 2}}, {"headings_1": {"content": "4,511,662", "page": 66, "level": 2}}]], "page": 66, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "metadata": {"headings": [{"headings_0": {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "page": 67, "level": 3}}, {"headings_1": {"content": "60,013,651.", "page": 66, "level": 2}}], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Location \u00a9 i Land: size \n1 \n\\_\\|\\\\ Construction seed \\_ secondary", "metadata": {"headings": [{"headings_0": {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "page": 67, "level": 3}}, {"headings_1": {"content": "60,013,651.", "page": 66, "level": 2}}, [{"headings_0": {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "page": 67, "level": 3}}, {"headings_1": {"content": "60,013,651.", "page": 66, "level": 2}}], [{"headings_0": {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "page": 67, "level": 3}}, {"headings_1": {"content": "60,013,651.", "page": 66, "level": 2}}]], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 67, "level": 4}}, {"headings_1": {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "page": 67, "level": 3}}], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mugarama sub \u2018county \\| 7 \nacres \\| 3,179, 1 \n999, \\_ \u2014 759", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 67, "level": 4}}, {"headings_1": {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "page": 67, "level": 3}}, [{"headings_0": {"content": "of", "page": 67, "level": 4}}, {"headings_1": {"content": "an Project Land (acres) \u201c| Contract Amount | Payments", "page": 67, "level": 3}}]], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201a823,149,701 _", "metadata": {"headings": [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \n\\| school structures at st Mugaga ss \nAdvance payment af \\| \n\\| \n\\| Seed Facilities \\| Ein \nbere Sa \n2 Construction \nof a Wan \nat sub \\| 4 acres 1,962,904,040 694,769,958 \\| \nSt. Kasimbi county = \\| \nBe, [ane \nJohn Baptist Kasimbi SS \\| \\| \n\\| \n\\| \n\\| \n3 Construction of Seed School \nKyebando sub \\| \ncounty 7 acres \\| 866,064,986 298,669,712 \n\\| \n\\_\\_\\| Facilities at Kisalizi SS 2 \ner ee: \nne \n4 Nyamarwa Seed School", "metadata": {"headings": [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}, [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}], [{"headings_0": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, {"headings_1": {"content": "of", "page": 67, "level": 4}}]], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| fi 2]", "metadata": {"headings": [{"headings_0": {"content": "| fi 2]", "page": 67, "level": 2}}, {"headings_1": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Matale Sub county 25 acres \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| fi 2]", "page": 67, "level": 2}}, {"headings_1": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}, [{"headings_0": {"content": "| fi 2]", "page": 67, "level": 2}}, {"headings_1": {"content": "\u201a823,149,701 _", "page": 67, "level": 2}}]], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| es ne", "metadata": {"headings": [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "92,148,020 92,148,020 \\| \n5 Construction of Kasimbi HC III in \\| Kasimbi sub county 4 acres \n\\| 886,865,224 \\| 842,521,963 \n\\| Kasimbi sub county ( staff house \n\\| \n\\| \\| \\| \n\\_\\_andmaternity) I \nNyamarunda HC IIT ne \\| Nyam: Tee be 6 Construction of \nRe E [ \nEN ee aller pays \nhe", "metadata": {"headings": [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}, [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}], [{"headings_0": {"content": "| es ne", "page": 67, "level": 2}}, {"headings_1": {"content": "| fi 2]", "page": 67, "level": 2}}]], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nyamarunda", "metadata": {"headings": [{"headings_0": {"content": "Nyamarunda", "page": 67, "level": 1}}, {"headings_1": {"content": "| es ne", "page": 67, "level": 2}}], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sub county acres \\_1,742,362,320 1,116,677,686 \n\\| TOTAL a he \\| \\_\\_8,730,344,349 \\_4,867,937,040 \\| \nee ae EEE \nbe \nBEER \nSET \n\\| \n63 \n\\| No Ss Programme", "metadata": {"headings": [{"headings_0": {"content": "Nyamarunda", "page": 67, "level": 1}}, {"headings_1": {"content": "| es ne", "page": 67, "level": 2}}, [{"headings_0": {"content": "Nyamarunda", "page": 67, "level": 1}}, {"headings_1": {"content": "| es ne", "page": 67, "level": 2}}], [{"headings_0": {"content": "Nyamarunda", "page": 67, "level": 1}}, {"headings_1": {"content": "| es ne", "page": 67, "level": 2}}], [{"headings_0": {"content": "Nyamarunda", "page": 67, "level": 1}}, {"headings_1": {"content": "| es ne", "page": 67, "level": 2}}], [{"headings_0": {"content": "Nyamarunda", "page": 67, "level": 1}}, {"headings_1": {"content": "| es ne", "page": 67, "level": 2}}]], "page": 67, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Summary of", "metadata": {"headings": [{"headings_0": {"content": "| Summary of", "page": 68, "level": 2}}, {"headings_1": {"content": "Nyamarunda", "page": 67, "level": 1}}], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Activity Total expenditu re \nfindings \\| Pictorial evidence from i \u201a inspected \\_ Inspections i \n12-Human Capital \\| Neim \n\\_ \nSt. Mugagga Seed 1,823,149,701 \nWorks done as per BOQs \\_", "metadata": {"headings": [{"headings_0": {"content": "| Summary of", "page": 68, "level": 2}}, {"headings_1": {"content": "Nyamarunda", "page": 67, "level": 1}}, [{"headings_0": {"content": "| Summary of", "page": 68, "level": 2}}, {"headings_1": {"content": "Nyamarunda", "page": 67, "level": 1}}], [{"headings_0": {"content": "| Summary of", "page": 68, "level": 2}}, {"headings_1": {"content": "Nyamarunda", "page": 67, "level": 1}}], [{"headings_0": {"content": "| Summary of", "page": 68, "level": 2}}, {"headings_1": {"content": "Nyamarunda", "page": 67, "level": 1}}]], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 68, "level": 1}}, {"headings_1": {"content": "| Summary of", "page": 68, "level": 2}}], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". Establishment Ltd Secondary School \\| \n12-Human Capital \\| Sasali Contractors \\| St. John Baptist 694,769,958 \nWorks done as per BOQs Development \u201a Ltd \n\\_ Kasimbi Seed \\| \nSecondary School \n12-Human Capital Karukana Kisalizi Parents 298,669,712 \u201aThe kitchen at the \\_", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 68, "level": 1}}, {"headings_1": {"content": "| Summary of", "page": 68, "level": 2}}, [{"headings_0": {"content": "Development", "page": 68, "level": 1}}, {"headings_1": {"content": "| Summary of", "page": 68, "level": 2}}], [{"headings_0": {"content": "Development", "page": 68, "level": 1}}, {"headings_1": {"content": "| Summary of", "page": 68, "level": 2}}], [{"headings_0": {"content": "Development", "page": 68, "level": 1}}, {"headings_1": {"content": "| Summary of", "page": 68, "level": 2}}], [{"headings_0": {"content": "Development", "page": 68, "level": 1}}, {"headings_1": {"content": "| Summary of", "page": 68, "level": 2}}]], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 1}}], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ltd , Secondary School \nteacher's quarters was (Phase 2) \ncomplete but had defects \\| \\_ on the roof that caused it to \\| \\_ leak. The ICT Lab and multi \n\\_ \u2014purpose hall were complete but had not yet \n12-Human Capital \n\\| Kasimbi HC III", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}, [{"headings_0": {"content": "Enterprises", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}], [{"headings_0": {"content": "Enterprises", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}], [{"headings_0": {"content": "Enterprises", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}], [{"headings_0": {"content": "Enterprises", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}], [{"headings_0": {"content": "Enterprises", "page": 68, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}]], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 68, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 68, "level": 2}}], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "been put to use. ' \n842,521,963 Works done as per BOQs \n64 \n5 12-Human Capital \n\\| \nNyamarunda HC \\| 1,116,677,686 Delayed completion, the \\|", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 68, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 68, "level": 2}}, [{"headings_0": {"content": "Development", "page": 68, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 68, "level": 2}}], [{"headings_0": {"content": "Development", "page": 68, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 68, "level": 2}}], [{"headings_0": {"content": "Development", "page": 68, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 68, "level": 2}}], [{"headings_0": {"content": "Development", "page": 68, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 68, "level": 2}}]], "page": 68, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 69, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}], "page": 69, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| III \nproject was planned to be \\| completed by March 14, \\| 2023 but was still incomplete on the date of \n\\| \n;", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 69, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}, [{"headings_0": {"content": "Development", "page": 69, "level": 2}}, {"headings_1": {"content": "Development", "page": 68, "level": 2}}]], "page": 69, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inspection.", "metadata": {"headings": [{"headings_0": {"content": "inspection.", "page": 69, "level": 2}}, {"headings_1": {"content": "Development", "page": 69, "level": 2}}], "page": 69, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "f \\| \nThe contract has since been extended twice up to \\| October 30, 2023 \n65", "metadata": {"headings": [{"headings_0": {"content": "inspection.", "page": 69, "level": 2}}, {"headings_1": {"content": "Development", "page": 69, "level": 2}}, [{"headings_0": {"content": "inspection.", "page": 69, "level": 2}}, {"headings_1": {"content": "Development", "page": 69, "level": 2}}], [{"headings_0": {"content": "inspection.", "page": 69, "level": 2}}, {"headings_1": {"content": "Development", "page": 69, "level": 2}}]], "page": 69, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}, {"headings_1": {"content": "inspection.", "page": 69, "level": 2}}], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. name Amount (UGX)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}, {"headings_1": {"content": "inspection.", "page": 69, "level": 2}}], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Project", "metadata": {"headings": [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "' Audit remarks 1 Construction of 2-classroom block with Office and store with 10,000ltr \nwater tank at Kibeedi P/S \nConstruction of 2-classroom block with Office and store with 10,000ltr water tank at Muhangi P/S \nConstruction of 2-classroom block with Office and store with 10,000ltr water tank at Bujogoro P/S \nConstruction of 2-classroom block with Office and store with 10,000ltr \\_ water tank at Kitutu Parents P/S \nConstruction of 2-classroom block with Office and store with 10,000ltr water tank at Kyakazihire P/S \n\\| Construction of Drainable VIP Latrine stances with urinal and SNE room at \\| Kiyanja Modern PS \n\\| \nConstruction of Drainable VIP Latrine stances with urinal and SNE room at \\| Bujogoro PS \nConstruction of Drainable VIP Latrine stances with urinal and SNE room at Muhangi PS \nConstruction of Drainable VIP Latrine stances with urinal and SNE room at Kikangara PS \n10 Construction of Drainable VIP Latrine stances with urinal and SNE room at", "metadata": {"headings": [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}, [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}], [{"headings_0": {"content": "| Project", "page": 70, "level": 1}}, {"headings_1": {"content": "Appendix 12: Contracts without measures to mitigate environmental and social", "page": 70, "level": 1}}]], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kibeedi PS", "metadata": {"headings": [{"headings_0": {"content": "Kibeedi PS", "page": 70, "level": 2}}, {"headings_1": {"content": "| Project", "page": 70, "level": 1}}], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "97,054,324 Contract had no measures to mitigate environmental and social risks \n93,691,324 Contract had no measures to mitigate environmental and social risks \n97,832,575 \\| Contract had no measures to mitigate \\| environmental and social risks", "metadata": {"headings": [{"headings_0": {"content": "Kibeedi PS", "page": 70, "level": 2}}, {"headings_1": {"content": "| Project", "page": 70, "level": 1}}, [{"headings_0": {"content": "Kibeedi PS", "page": 70, "level": 2}}, {"headings_1": {"content": "| Project", "page": 70, "level": 1}}], [{"headings_0": {"content": "Kibeedi PS", "page": 70, "level": 2}}, {"headings_1": {"content": "| Project", "page": 70, "level": 1}}]], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "97,827,092 | Contract had no measures to mitigate", "metadata": {"headings": [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "environmental and social risks \n94,055,184 Contract had no measures to mitigate environmental and social risks \n27,118,700 Contract had no measures to mitigate environmental and social risks \n28,419,592 Contract had no measures to mitigate environmental and social risks \n\\| \n28,421,634 Contract had no measures to mitigate environmental and social risks \n27,475,486 Contract had no measures to mitigate environmental and social risks \n30,875,000 Contract had no measures to mitigate environmental and social risks \n\\| TOTAL 622,770,911 \\| \n66 \nAppendix 13: Failure to carry out Monitoring and Evaluation \n\\_\\_ No. Project name \n\\| Amount (UGX) \\|", "metadata": {"headings": [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}, [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}], [{"headings_0": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}, {"headings_1": {"content": "Kibeedi PS", "page": 70, "level": 2}}]], "page": 70, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Audit", "metadata": {"headings": [{"headings_0": {"content": "Audit", "page": 71, "level": 4}}, {"headings_1": {"content": "97,827,092 | Contract had no measures to mitigate", "page": 70, "level": 1}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "remarks", "metadata": {"headings": [{"headings_0": {"content": "remarks", "page": 71, "level": 4}}, {"headings_1": {"content": "Audit", "page": 71, "level": 4}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In 1 | Construction of 2-classroom block with Office and store with 10,000Itr er ee 777277", "metadata": {"headings": [{"headings_0": {"content": "In 1 | Construction of 2-classroom block with Office and store with 10,000Itr er ee 777277", "page": 71, "level": 1}}, {"headings_1": {"content": "remarks", "page": 71, "level": 4}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Monitoring evaluation", "metadata": {"headings": [{"headings_0": {"content": "In 1 | Construction of 2-classroom block with Office and store with 10,000Itr er ee 777277", "page": 71, "level": 1}}, {"headings_1": {"content": "remarks", "page": 71, "level": 4}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 71, "level": 2}}, {"headings_1": {"content": "In 1 | Construction of 2-classroom block with Office and store with 10,000Itr er ee 777277", "page": 71, "level": 1}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and reports : water tank at Kibeedi P/S \n\\| \n2 \\| Construction of 2-classroom block with Office and store with 10,000ltr \\| water tank at Muhangi P/S", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 71, "level": 2}}, {"headings_1": {"content": "In 1 | Construction of 2-classroom block with Office and store with 10,000Itr er ee 777277", "page": 71, "level": 1}}, [{"headings_0": {"content": "No", "page": 71, "level": 2}}, {"headings_1": {"content": "In 1 | Construction of 2-classroom block with Office and store with 10,000Itr er ee 777277", "page": 71, "level": 1}}]], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Construction", "metadata": {"headings": [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 of 2-classroom block with Office \nand store with 10,000ltr \\| water tank at Bujogoro P/S \n: \\| Construction \nof 2-classroom block and store with 10,000Itr \\| with Office \n\\| water tank at Kitutu Parents P/S \n5 \n\\| Construction of \n2-classroom block with Office and store with 10,000ltr water tank at Kyakazihire P/S \n\\_ 93,691,324 \\| Monitoring \nNo and evaluation reports \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}, [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}], [{"headings_0": {"content": "| Construction", "page": 71, "level": 3}}, {"headings_1": {"content": "No", "page": 71, "level": 2}}]], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "97,832,575 |", "metadata": {"headings": [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Monitoring and evaluation reports \nj \nI \n\\} \n\\| \n97,827,092 No Monitoring and evaluation reports \n94,055,184 \\| evaluation reports No Monitoring and \n\\| \n\\| \ni \n\\| ad a \n+ esse \nei \n6 Construction of Drainable VIP Latrine stances with urinal and SNE room at \nu al Oe ae \\| \n27,118,700 No Monitoring and evaluation reports \\| Kiyanja Modern PS \n7 \n\\| Construction of Drainable VIP \nLatrine stances with urinal and SNE room at Bujogoro PS \n\\| \n\\| \n28,419,592 \\| No Monitoring and evaluation reports \n8 \n\\| Construction of Drainable \nVIP Latrine stances with urinal and SNE room at \\| \\_\\_ \n28,421,634 \\| No Monitoring \nand evaluation reports \\_\\_ Muhangi PS \\| \\| \n\\_\\_ \n\\_ \n. \n9 Construction of Drainable VIP Latrine stances with urinal and SNE room at \nKikangara PS \n\\| \nne \nnn \n27,475,486 No Monitoring and evaluation reports \nmed \\| \u2014\u2014 I \noe - \\_ \n\u2014 \u2014\u2014\u2014 = m \u2014\u2014\u2014\u2014 \\| \n\u2014 a \u2014\u2014\u2014 \\_ ams \u2014\u2014\u2014 \u2014 inne 10 Construction of Drainable VIP Latrine stances with urinal and SNE room at \n30,875,000 No Monitoring and evaluation reports Kibeedi PS \n\\| \nae \n;", "metadata": {"headings": [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}, [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}], [{"headings_0": {"content": "97,832,575 |", "page": 71, "level": 2}}, {"headings_1": {"content": "| Construction", "page": 71, "level": 3}}]], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 71, "level": 2}}, {"headings_1": {"content": "97,832,575 |", "page": 71, "level": 2}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ec \n67 \n\\| \\| \n.", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 71, "level": 2}}, {"headings_1": {"content": "97,832,575 |", "page": 71, "level": 2}}, [{"headings_0": {"content": "TOTAL", "page": 71, "level": 2}}, {"headings_1": {"content": "97,832,575 |", "page": 71, "level": 2}}], [{"headings_0": {"content": "TOTAL", "page": 71, "level": 2}}, {"headings_1": {"content": "97,832,575 |", "page": 71, "level": 2}}]], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "622,770,911", "metadata": {"headings": [{"headings_0": {"content": "622,770,911", "page": 71, "level": 2}}, {"headings_1": {"content": "TOTAL", "page": 71, "level": 2}}], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| . \n.", "metadata": {"headings": [{"headings_0": {"content": "622,770,911", "page": 71, "level": 2}}, {"headings_1": {"content": "TOTAL", "page": 71, "level": 2}}, [{"headings_0": {"content": "622,770,911", "page": 71, "level": 2}}, {"headings_1": {"content": "TOTAL", "page": 71, "level": 2}}]], "page": 71, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ix", "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 72, "level": 1}}, {"headings_1": {"content": "622,770,911", "page": 71, "level": 2}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14. site visit Minutes \n\\_ Audit remarks Absence of \nroject name Amount", "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 72, "level": 1}}, {"headings_1": {"content": "622,770,911", "page": 71, "level": 2}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n1 Construction of 2-classroom block with Office and store with 10,000ltr water tank at Kibeedi", "metadata": {"headings": [{"headings_0": {"content": "ix", "page": 72, "level": 1}}, {"headings_1": {"content": "622,770,911", "page": 71, "level": 2}}, [{"headings_0": {"content": "ix", "page": 72, "level": 1}}, {"headings_1": {"content": "622,770,911", "page": 71, "level": 2}}]], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 72, "level": 1}}, {"headings_1": {"content": "ix", "page": 72, "level": 1}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2\\| Construction of 2-classroom block with Office and store with 10,000!tr water tank at \\| Muhangi P/S \n3 Construction of 2-classroom block with Office and store with 10,000Itr water tank at", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 72, "level": 1}}, {"headings_1": {"content": "ix", "page": 72, "level": 1}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 72, "level": 2}}, {"headings_1": {"content": "P/S", "page": 72, "level": 1}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "97,054,324 No site minutes \n93,691,324 \\| No site minutes \n97,832,575 No site minutes \\_\\_Bujogoro PS \n4 \\| Construction of 2-classroom block with Office and store with 10,000Itr water tank at Kitutu \nln \\| Bu 97,827,092. site minutes No \n\\| Parents P/S \n5 Construction of 2-classroom block with Office and store with 10,000Itr water tank at \n94,055,184 No site minutes \\|", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 72, "level": 2}}, {"headings_1": {"content": "P/S", "page": 72, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 72, "level": 2}}, {"headings_1": {"content": "P/S", "page": 72, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 72, "level": 2}}, {"headings_1": {"content": "P/S", "page": 72, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 72, "level": 2}}, {"headings_1": {"content": "P/S", "page": 72, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 72, "level": 2}}, {"headings_1": {"content": "P/S", "page": 72, "level": 1}}]], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "KyakazihireP/S", "metadata": {"headings": [{"headings_0": {"content": "KyakazihireP/S", "page": 72, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 72, "level": 2}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \\| Construction of Drainable VIP Latrine stances with urinal and SNE room at Kiyanja Modern \n075 oo 27,118,700 No site minutes i PS", "metadata": {"headings": [{"headings_0": {"content": "KyakazihireP/S", "page": 72, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 72, "level": 2}}, [{"headings_0": {"content": "KyakazihireP/S", "page": 72, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 72, "level": 2}}]], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7 Construction of Drainable VIP Latrine stances with urinal and SNE room at Bujogoro PS", "metadata": {"headings": [{"headings_0": {"content": "7 Construction of Drainable VIP Latrine stances with urinal and SNE room at Bujogoro PS", "page": 72, "level": 1}}, {"headings_1": {"content": "KyakazihireP/S", "page": 72, "level": 4}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28,419,592 No site minutes 8 \\| Construction of Drainable VIP Latrine stances with urinal and SNE room at Muhangi PS \n28,421,634 No site minutes", "metadata": {"headings": [{"headings_0": {"content": "7 Construction of Drainable VIP Latrine stances with urinal and SNE room at Bujogoro PS", "page": 72, "level": 1}}, {"headings_1": {"content": "KyakazihireP/S", "page": 72, "level": 4}}, [{"headings_0": {"content": "7 Construction of Drainable VIP Latrine stances with urinal and SNE room at Bujogoro PS", "page": 72, "level": 1}}, {"headings_1": {"content": "KyakazihireP/S", "page": 72, "level": 4}}]], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9 Construction of Drainable VIP Latrine stances with urinal and SNE room at Kikangara PS", "metadata": {"headings": [{"headings_0": {"content": "9 Construction of Drainable VIP Latrine stances with urinal and SNE room at Kikangara PS", "page": 72, "level": 1}}, {"headings_1": {"content": "7 Construction of Drainable VIP Latrine stances with urinal and SNE room at Bujogoro PS", "page": 72, "level": 1}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 \\| Construction of Drainable VIP Latrine stances with urinal and SNE room at Kibeedi PS", "metadata": {"headings": [{"headings_0": {"content": "9 Construction of Drainable VIP Latrine stances with urinal and SNE room at Kikangara PS", "page": 72, "level": 1}}, {"headings_1": {"content": "7 Construction of Drainable VIP Latrine stances with urinal and SNE room at Bujogoro PS", "page": 72, "level": 1}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 72, "level": 2}}, {"headings_1": {"content": "9 Construction of Drainable VIP Latrine stances with urinal and SNE room at Kikangara PS", "page": 72, "level": 1}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "68 \n27,475,486 No site minutes 30,875,000 \\| No site minutes", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 72, "level": 2}}, {"headings_1": {"content": "9 Construction of Drainable VIP Latrine stances with urinal and SNE room at Kikangara PS", "page": 72, "level": 1}}, [{"headings_0": {"content": "TOTAL", "page": 72, "level": 2}}, {"headings_1": {"content": "9 Construction of Drainable VIP Latrine stances with urinal and SNE room at Kikangara PS", "page": 72, "level": 1}}]], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "622,770,911", "metadata": {"headings": [{"headings_0": {"content": "622,770,911", "page": 72, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 72, "level": 2}}], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nAppendix 15: Failure by internal Auditors to audit Education Development grants Projects No. Project name", "metadata": {"headings": [{"headings_0": {"content": "622,770,911", "page": 72, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 72, "level": 2}}, [{"headings_0": {"content": "622,770,911", "page": 72, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 72, "level": 2}}]], "page": 72, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Amount", "metadata": {"headings": [{"headings_0": {"content": "| Amount", "page": 73, "level": 2}}, {"headings_1": {"content": "622,770,911", "page": 72, "level": 1}}], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_ \\| Audit remarks \u2014 \n\\}", "metadata": {"headings": [{"headings_0": {"content": "| Amount", "page": 73, "level": 2}}, {"headings_1": {"content": "622,770,911", "page": 72, "level": 1}}, [{"headings_0": {"content": "| Amount", "page": 73, "level": 2}}, {"headings_1": {"content": "622,770,911", "page": 72, "level": 1}}]], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Construction \u2018of 2: classroom block with. Office and store with 10, 000Itr water tank |", "metadata": {"headings": [{"headings_0": {"content": "1 Construction \u2018of 2: classroom block with. Office and store with 10, 000Itr water tank |", "page": 73, "level": 1}}, {"headings_1": {"content": "| Amount", "page": 73, "level": 2}}], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "97,054,324 Payment certificate not endorsed by the at Kibeedi P/S \nInternal Auditor \n2 \n\\| Construction 2-classroom block", "metadata": {"headings": [{"headings_0": {"content": "1 Construction \u2018of 2: classroom block with. Office and store with 10, 000Itr water tank |", "page": 73, "level": 1}}, {"headings_1": {"content": "| Amount", "page": 73, "level": 2}}, [{"headings_0": {"content": "1 Construction \u2018of 2: classroom block with. Office and store with 10, 000Itr water tank |", "page": 73, "level": 1}}, {"headings_1": {"content": "| Amount", "page": 73, "level": 2}}]], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 73, "level": 2}}, {"headings_1": {"content": "1 Construction \u2018of 2: classroom block with. Office and store with 10, 000Itr water tank |", "page": 73, "level": 1}}], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with Office and store with 10,000Itr water tank 93,691,324 Payment certificate not endorsed by the at Muhangi P/S \nInternal Auditor \n3 Construction of 2-classroom block with Office and store with 10, 000ltr water tank \n97,832,575 Payment certificate not endorsed by the at Bujogoro P/S \n\\| Internal Auditor \n4 \\| Construction of 2-classroom block with Office and store with 10,000ltr water tank \n97,827,092 Payment certificate not endorsed by the at Kitutu Parents P/S", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 73, "level": 2}}, {"headings_1": {"content": "1 Construction \u2018of 2: classroom block with. Office and store with 10, 000Itr water tank |", "page": 73, "level": 1}}], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Internal Auditor", "metadata": {"headings": [{"headings_0": {"content": "Internal Auditor", "page": 73, "level": 1}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 \n\\| Construction \nof 2-classroom block \nwith Offi ice and \nstore with 10, 000ltr water tank 94,055,184 \\| cate endorsed \n\\| Payment certifi not by the \\_at Kyakazihire P/S \n\\| Internal Auditor \n6 Construction of Drainable VIP Latrine stances with urinal and SNE room at \n27,118,700 \\| Payment certificate not endorsed by the Kiyanja Modern PS \nInternal Auditor \n7 \nConstruction Drainable VIP and \\|", "metadata": {"headings": [{"headings_0": {"content": "Internal Auditor", "page": 73, "level": 1}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}, [{"headings_0": {"content": "Internal Auditor", "page": 73, "level": 1}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}], [{"headings_0": {"content": "Internal Auditor", "page": 73, "level": 1}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}], [{"headings_0": {"content": "Internal Auditor", "page": 73, "level": 1}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}]], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 73, "level": 2}}, {"headings_1": {"content": "Internal Auditor", "page": 73, "level": 1}}], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Latrine stances with urinal SNE room at \n28,419,592 Payment certificate not endorsed by the \\_Bujogoro PS lineal Internal Auditor 8\\| Construction of Drainable VIP Latrine stances with urinal and SNE room at \n28,421,634 \\| Payment certificate not endorsed by the \\| Muhangi PS \nInternal Auditor \n9 Construction of Drainable VIP Latrine stances with urinal and SNE room at \nial 27,475,486 \\| Payment certificate not endorsed by the Kikangara PS \n\\| Internal Auditor", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 73, "level": 2}}, {"headings_1": {"content": "Internal Auditor", "page": 73, "level": 1}}, [{"headings_0": {"content": "of", "page": 73, "level": 2}}, {"headings_1": {"content": "Internal Auditor", "page": 73, "level": 1}}]], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ka", "metadata": {"headings": [{"headings_0": {"content": "ka", "page": 73, "level": 4}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 of Drainable Latrine stances urinal and room at 30,875,000 \\| \n\\| Construction VIP with SNE \nPayment certificate not \nendorsed by the \\| Kibeedi PS \nInternal Auditor \n\\| \nTOTAL 622,770,911 \\| \n\\_ \n\\| \n\\| \n69 \nMr.Akankwasa Pius Mr.Munezero Frank", "metadata": {"headings": [{"headings_0": {"content": "ka", "page": 73, "level": 4}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}, [{"headings_0": {"content": "ka", "page": 73, "level": 4}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}], [{"headings_0": {"content": "ka", "page": 73, "level": 4}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}], [{"headings_0": {"content": "ka", "page": 73, "level": 4}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}], [{"headings_0": {"content": "ka", "page": 73, "level": 4}}, {"headings_1": {"content": "of", "page": 73, "level": 2}}]], "page": 73, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mr.Kaija William", "metadata": {"headings": [{"headings_0": {"content": "Mr.Kaija William", "page": 74, "level": 2}}, {"headings_1": {"content": "ka", "page": 73, "level": 4}}], "page": 74, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mr.Tinkasimire John", "metadata": {"headings": [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], "page": 74, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mr.Banita John \nMs. Namuga Justine \nMr.Kise Paul \nMr.Mwesigwa Julius Kacebonaho Mr.Mwesigwa Bright Karane \n~ Mr.Ssenono Geoffrey 10 \n11 Mr.Kaija Joseph \n12 Mr. Mukurasi Mutagura Paul \n13 Mr. Kiwanuka Zebidayo \n\\_ Beneficiary location \n. Mugarama SC Mugarama Parish \nMugarama sc Mugarama Parish \nAudit remarks \nNon-payment of Co-funds for micro- scale irrigation program activities \n\\\\ Non-payment of Co-funds for micro- \\| scale irrigation activities program \n' Mugarama SC Mugarama Parish \nMugarama sc Mugarama Parish \nMugarama SC Mugarama Parish \\| \nMugarama SC Mugarama Parish \nKayanja SC Wantema Parish \n' Non-payment of Co-funds for micro- scale irrigation program activities \n\\_ Non-payment of Co-funds for micro- scale irrigation program activities \n\\_ \nNon-payment of Co-funds for micro- \\_ scale irrigation activities program \n\\_ Non-payment of Co-funds for micro- scale irrigation program activities Non-payment of Co-funds for micro- \\| \nscale irrigation program", "metadata": {"headings": [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}, [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}], [{"headings_0": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, {"headings_1": {"content": "Mr.Kaija William", "page": 74, "level": 2}}]], "page": 74, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], "page": 74, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nNyamarunda SC Bujogoro \nParish ' Non-payment of Co-funds for micro- scale irrigation program activities \n\\_ \nMugarama SC Imara Parish \n: Non-payment of Co-funds for micro- \n\\_ Matale SC \nKitaba Parish \n\\| Kayanja SC Wantema Parish \n' Bubango SC Bubango Parish \n\\_ Bubango SC Bubango Parish \n70 \nscale irrigation program activities Non-payment of Co-funds for micro- scale irrigation program activities \n\\_ \nNon-payment of Co-funds for micro- scale irrigation program activities Non-payment of Co-funds for micro- scale irrigation program activities Non-payment of Co-funds for micro- ' \nscale irrigation program activities \nA endix 17: Delayed Delivery of irrigation equipment \u0131 Sn Contract \n\\| Contract amount \\| Contract Date Startdate \\| Expected End \u201cActual \\|Delay \\| Date delivery (Months) \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}, [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}], [{"headings_0": {"content": "activities", "page": 74, "level": 2}}, {"headings_1": {"content": "Mr.Tinkasimire John", "page": 74, "level": 4}}]], "page": 74, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "date", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 75, "level": 2}}, {"headings_1": {"content": "activities", "page": 74, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ Supply and installation", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 75, "level": 2}}, {"headings_1": {"content": "activities", "page": 74, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ".27,621,840", "metadata": {"headings": [{"headings_0": {"content": ".27,621,840", "page": 75, "level": 2}}, {"headings_1": {"content": "date", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~ 31/03/2023 30/06/2023 \u201cNo delivery 4Months", "metadata": {"headings": [{"headings_0": {"content": "~ 31/03/2023 30/06/2023 \u201cNo delivery 4Months", "page": 75, "level": 2}}, {"headings_1": {"content": ".27,621,840", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to of solar powered \nirrigation system for \n\\| Mr.Akankwasa Pius in", "metadata": {"headings": [{"headings_0": {"content": "~ 31/03/2023 30/06/2023 \u201cNo delivery 4Months", "page": 75, "level": 2}}, {"headings_1": {"content": ".27,621,840", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mugarama", "metadata": {"headings": [{"headings_0": {"content": "Mugarama", "page": 75, "level": 2}}, {"headings_1": {"content": "~ 31/03/2023 30/06/2023 \u201cNo delivery 4Months", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sc", "metadata": {"headings": [{"headings_0": {"content": "sc", "page": 75, "level": 1}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mugaram Parish \n\\| and 17,591,840 31/03/2023 \nSupply installation \\| \\| 31/03/2023 \\| \\| \n\\| 4 Months of solar powered \\| \nirrigation system for \nMr.Munezero Frank in", "metadata": {"headings": [{"headings_0": {"content": "sc", "page": 75, "level": 1}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}, [{"headings_0": {"content": "sc", "page": 75, "level": 1}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}], [{"headings_0": {"content": "sc", "page": 75, "level": 1}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}]], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mugarama", "metadata": {"headings": [{"headings_0": {"content": "Mugarama", "page": 75, "level": 2}}, {"headings_1": {"content": "sc", "page": 75, "level": 1}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sc", "metadata": {"headings": [{"headings_0": {"content": "sc", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Mugaram Parish \\| 22,008,840 31/03/2023 31/03/2023 \\| 02/07/2023 \u201cNo \\| Supply and installation \ndelivery to 4 Months of solar powered", "metadata": {"headings": [{"headings_0": {"content": "sc", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}, [{"headings_0": {"content": "sc", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}]], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "date", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 75, "level": 1}}, {"headings_1": {"content": "sc", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation system for Mr.Kaija William in", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 75, "level": 1}}, {"headings_1": {"content": "sc", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mugarama", "metadata": {"headings": [{"headings_0": {"content": "Mugarama", "page": 75, "level": 2}}, {"headings_1": {"content": "date", "page": 75, "level": 1}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SC", "metadata": {"headings": [{"headings_0": {"content": "SC", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mugaram Parish \n\\| \nSupply and installation \n\\| 20,558,840 mi ~ 31/03/2023 \\|", "metadata": {"headings": [{"headings_0": {"content": "SC", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}, [{"headings_0": {"content": "SC", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama", "page": 75, "level": 2}}]], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 03/07/2023", "metadata": {"headings": [{"headings_0": {"content": "| 03/07/2023", "page": 75, "level": 1}}, {"headings_1": {"content": "SC", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "31/03/2023", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023", "page": 75, "level": 2}}, {"headings_1": {"content": "| 03/07/2023", "page": 75, "level": 1}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No delivery to 4 Months emt of solar powered \n\\| date \ntnt irrigation system for \nMr.Tinkasimire John in", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023", "page": 75, "level": 2}}, {"headings_1": {"content": "| 03/07/2023", "page": 75, "level": 1}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Mugarama sc", "metadata": {"headings": [{"headings_0": {"content": "Mugarama sc", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nMugaram Parish \\{ \nFate Supply and installation \n17,762,340 \\| 31/03/2023 \\|", "metadata": {"headings": [{"headings_0": {"content": "Mugarama sc", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}, [{"headings_0": {"content": "Mugarama sc", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}], [{"headings_0": {"content": "Mugarama sc", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}]], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "31/03/2023", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama sc", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 04/07/2023 No delivery to 4 Months of solar powered", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023", "page": 75, "level": 2}}, {"headings_1": {"content": "Mugarama sc", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "date", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation system ni \nMr.Banita John in \nMugarama SC \\| Mugaram Parish at \n71 \n\\| Supply and installation 27,996,840 'of solar powered \n\\| irrigation system for \n\\| Ms. Namuga Justine \nSupply and installation \\| 19,163,793 of solar powered \n\\| \nirrigation system for \nMr.Kise Paul in Kayanja \n\\_ \nSC Wantema Parish \nSupply and installation 21,580,593 of solar powered \n\\| \nirrigation system for Mr.Mwesigwa Julius", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}, [{"headings_0": {"content": "date", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}], [{"headings_0": {"content": "date", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}], [{"headings_0": {"content": "date", "page": 75, "level": 2}}, {"headings_1": {"content": "31/03/2023", "page": 75, "level": 2}}]], "page": 75, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kacebonaho", "metadata": {"headings": [{"headings_0": {"content": "Kacebonaho", "page": 76, "level": 2}}, {"headings_1": {"content": "date", "page": 75, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in", "metadata": {"headings": [{"headings_0": {"content": "in", "page": 76, "level": 2}}, {"headings_1": {"content": "Kacebonaho", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyamarunda", "metadata": {"headings": [{"headings_0": {"content": "Nyamarunda", "page": 76, "level": 2}}, {"headings_1": {"content": "in", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SC \\| Bujogoro Parish \nSupply and installation \\| 20,838,593 of solar powered \nirrigation system for \\| Mr.Mwesigwa Bright \\| \nKarane in Mugarama \n\\| \nSC Imara Parish", "metadata": {"headings": [{"headings_0": {"content": "Nyamarunda", "page": 76, "level": 2}}, {"headings_1": {"content": "in", "page": 76, "level": 2}}, [{"headings_0": {"content": "Nyamarunda", "page": 76, "level": 2}}, {"headings_1": {"content": "in", "page": 76, "level": 2}}]], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "'10 Supply and installation | 20,425,193", "metadata": {"headings": [{"headings_0": {"content": "'10 Supply and installation | 20,425,193", "page": 76, "level": 1}}, {"headings_1": {"content": "Nyamarunda", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of solar powered \\| \\| irrigation system for \\| \u0131 Mr.Ssenono Geoffrey \u00bb in Matale SC Kitaba", "metadata": {"headings": [{"headings_0": {"content": "'10 Supply and installation | 20,425,193", "page": 76, "level": 1}}, {"headings_1": {"content": "Nyamarunda", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Parish", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 76, "level": 2}}, {"headings_1": {"content": "'10 Supply and installation | 20,425,193", "page": 76, "level": 1}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11 Supply and installation 20,313,893 of solar powered \\| \nirrigation system for \\| \nMr.Kaija Joseph in. \nKayanja SC Wantema \n\u0131", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 76, "level": 2}}, {"headings_1": {"content": "'10 Supply and installation | 20,425,193", "page": 76, "level": 1}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Parish", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 76, "level": 2}}, {"headings_1": {"content": "Parish", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "31/03/2023 31/03/2023 05/07/2023 \"No delivery to 4 Months", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023 31/03/2023 05/07/2023 \"No delivery to 4 Months", "page": 76, "level": 1}}, {"headings_1": {"content": "Parish", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "date \n31/03/2023 31/03/2023 06/07/2023 No delivery to 4 Months", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023 31/03/2023 05/07/2023 \"No delivery to 4 Months", "page": 76, "level": 1}}, {"headings_1": {"content": "Parish", "page": 76, "level": 2}}, [{"headings_0": {"content": "31/03/2023 31/03/2023 05/07/2023 \"No delivery to 4 Months", "page": 76, "level": 1}}, {"headings_1": {"content": "Parish", "page": 76, "level": 2}}]], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "date", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 05/07/2023 \"No delivery to 4 Months", "page": 76, "level": 1}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "31/03/2023 31/03/2023 \\| 07/07/2023 \nNo delivery to 4 Months", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 05/07/2023 \"No delivery to 4 Months", "page": 76, "level": 1}}, [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 05/07/2023 \"No delivery to 4 Months", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "date", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "page": 76, "level": 1}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ delivery Months", "metadata": {"headings": [{"headings_0": {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "page": 76, "level": 1}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "date", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "page": 76, "level": 1}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a \n31/03/2023 \n31/03/2023 09/07/2023 No delivery to ' 4 Months date \n31/03/2023 31/03/2023 10/07/2023 No delivery to 4 Months", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "page": 76, "level": 1}}, [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "page": 76, "level": 1}}], [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "page": 76, "level": 1}}], [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "31/03/2023 31/03/2023 08/07/2023 No to 4", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "date", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a \n72 \n\\| 12 \n\\| Supply and installation 19,778,5938 \n31/03/2023 \\| 31/03/2023 \\| 11/07/2023 \n\\| No delivery \\| Months", "metadata": {"headings": [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}, [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], [{"headings_0": {"content": "date", "page": 76, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}]], "page": 76, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "to", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 77, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], "page": 77, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 of solar powered \n\\| date \nirrigation for \\| \n\\| system \\| \\} \\| \nMrMukurasi Mutagura \\| \\} \\| \nPaul in Bubango SC \n\\| \nBubango Parish \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "to", "page": 77, "level": 2}}, {"headings_1": {"content": "date", "page": 76, "level": 2}}], "page": 77, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13 | |", "metadata": {"headings": [{"headings_0": {"content": "13 | |", "page": 77, "level": 1}}, {"headings_1": {"content": "to", "page": 77, "level": 2}}], "page": 77, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nSupply and installation 18,411,193 31/03/2023 31/03/2023 12/07/2023 \n\\| No delivery to 4 Months \\| \n\\| \n\\| of solar powered \\| \ndate \\| \\| \n\\| irrigation system for \n\\| Mr. Kiwanuka Zebidayo \\| \n\\| in Bubango SC \\| \nBubango Parish \\| \n\\| \nH \\_ 1274052301 \n73 \n\\_ Invoice Payment Date : Number \nDescri ption \nEFT / Check Distribution Audit remarks Number Amount UGX", "metadata": {"headings": [{"headings_0": {"content": "13 | |", "page": 77, "level": 1}}, {"headings_1": {"content": "to", "page": 77, "level": 2}}, [{"headings_0": {"content": "13 | |", "page": 77, "level": 1}}, {"headings_1": {"content": "to", "page": 77, "level": 2}}], [{"headings_0": {"content": "13 | |", "page": 77, "level": 1}}, {"headings_1": {"content": "to", "page": 77, "level": 2}}], [{"headings_0": {"content": "13 | |", "page": 77, "level": 1}}, {"headings_1": {"content": "to", "page": 77, "level": 2}}], [{"headings_0": {"content": "13 | |", "page": 77, "level": 1}}, {"headings_1": {"content": "to", "page": 77, "level": 2}}], [{"headings_0": {"content": "13 | |", "page": 77, "level": 1}}, {"headings_1": {"content": "to", "page": 77, "level": 2}}]], "page": 77, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-64", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 78, "level": 1}}, {"headings_1": {"content": "13 | |", "page": 77, "level": 1}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \n\\_Pay't for Repair of Motor 5100873 3,840,000 expenditure on. CONTRACTORS U SMC vehicle UA) 256X NAADS \n\u201a ineligible activities LTD Vehicle 5100873 \n\\| Prod-64 02/05/2023 NEW ERA \nPay't for Repair of Motor \nCONTRACTORS U SMC vehicle UAJ 256X NAADS \nLTD", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 78, "level": 1}}, {"headings_1": {"content": "13 | |", "page": 77, "level": 1}}, [{"headings_0": {"content": "Prod-64", "page": 78, "level": 1}}, {"headings_1": {"content": "13 | |", "page": 77, "level": 1}}], [{"headings_0": {"content": "Prod-64", "page": 78, "level": 1}}, {"headings_1": {"content": "13 | |", "page": 77, "level": 1}}]], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Vehicle", "metadata": {"headings": [{"headings_0": {"content": "Vehicle", "page": 78, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 78, "level": 1}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,400,000 expenditure on \\| ineligible activities \\|", "metadata": {"headings": [{"headings_0": {"content": "Vehicle", "page": 78, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 78, "level": 1}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-64", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 78, "level": 2}}, {"headings_1": {"content": "Vehicle", "page": 78, "level": 2}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \nPay't for Repair of Motor 5100873. 1,700,000 expenditure on \\| . ineligible activities CONTRACTORS U SMC vehicle UAJ 256X NAADS \n\\_ \nLTD Vehicle 5100873 \n' Prod-64 NEW Pay't for Repair of Motor \n02/05/2023 ERA \\| \nCONTRACTORS U SMC vehicle UAJ 256X NAADS ~", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 78, "level": 2}}, {"headings_1": {"content": "Vehicle", "page": 78, "level": 2}}, [{"headings_0": {"content": "Prod-64", "page": 78, "level": 2}}, {"headings_1": {"content": "Vehicle", "page": 78, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 78, "level": 2}}, {"headings_1": {"content": "Vehicle", "page": 78, "level": 2}}]], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 78, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 78, "level": 2}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Vehicle", "metadata": {"headings": [{"headings_0": {"content": "Vehicle", "page": 78, "level": 2}}, {"headings_1": {"content": "LTD", "page": 78, "level": 2}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_", "metadata": {"headings": [{"headings_0": {"content": "Vehicle", "page": 78, "level": 2}}, {"headings_1": {"content": "LTD", "page": 78, "level": 2}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,226,500 on.", "metadata": {"headings": [{"headings_0": {"content": "1,226,500 on.", "page": 78, "level": 1}}, {"headings_1": {"content": "Vehicle", "page": 78, "level": 2}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ineligible activities \nProd-64 02/05/2023 NEW ERA Payt for Repair of 5100873 691,200 expenditure on. \\| \nCONTRACTORS U SMC \\_Motorvehicle UA) 256X \nineligible activities \\_ \nLTD \n", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}, [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}], [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}]], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Vehicle \\| \nNAADS \nProd-64 620,000 \u00a9 Payt for Repair of", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "5100873 : ~ expenditure on. 02/05/2023 NEW ERA \n~ ineligible activities CONTRACTORS U SMC Motorvehicle UAJ 256X \nLTD NAADS Vehicle \n\\| expenditure \\| Prod-64 02/05/2023 NEW ERA Pay't for Repair of 5100873 540,000 on \\_ CONTRACTORS U SMC 'Motorvehicle UAJ 256X \nineligible activities LTD \\_NAADS Vehicle \n\u2014 \u2014 \\_\\_", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}, [{"headings_0": {"content": "expenditure", "page": 78, "level": 2}}, {"headings_1": {"content": "1,226,500 on.", "page": 78, "level": 1}}]], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-644", "metadata": {"headings": [{"headings_0": {"content": "Prod-644", "page": 78, "level": 2}}, {"headings_1": {"content": "expenditure", "page": 78, "level": 2}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023", "metadata": {"headings": [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NEW ERA \nPay't for Repair of 5100873 432,000 expenditure on \\| CONTRACTORS U SMC Motorvehicle UAJ 256X \nineligible activities LTD NAADS Vehicle \n\\| Prod-64 02/05/2023 NEW ERA \nPay't for Repair of 5100873 \nCONTRACTORS U SMC Motorvehicle UAJ 256X \nLTD NAADS Vehicle \n\\_ \n340,000 expenditure on \\| \\_ ineligible activities \n. \\| 5100873 - Prod-64 NEW Payt for Repair of 306,000 on \\| \n02/05/2023 ERA \\\\ ~ expenditure CONTRACTORS U SMC Motorvehicle UAJ 256X \nineligible activities LTD \\_ NAADS Vehicle \nProd-64 02/05/2023 NEW ERA \u201aPayt for Repair of 5100873 260,000 expenditure on \\| \\| \nCONTRACTORS U SMC \\_Motorvehicle UAJ 256X \n\\_ ineligible activities \nLTD \\_ NAADS Vehicle \n74 \nf Prod-64 02/05/2023 \\|NEWERR i", "metadata": {"headings": [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}, [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}], [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}], [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}], [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}], [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}], [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}], [{"headings_0": {"content": "02/05/2023", "page": 78, "level": 1}}, {"headings_1": {"content": "Prod-644", "page": 78, "level": 2}}]], "page": 78, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "metadata": {"headings": [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \u2018expenditure on \nCONTRACTORS U SMC Motorvehide UAJ 256X \nineligible activities \ni LTD NAADS Vehicle i \n\\| \\_ \nr \n\\_ \n\\_ \n\\| \nProd-64 02/05/2023 NEW ERA \n\\| Pay't for Repair of 5100873 \n165,000 \\| expenditure on \nCONTRACTORS U SMC \\| Motorvehide UA) 256X \n\\| ineligible activities Ls Sas \\| \\_NAADS Vehicle \\| EN \n\\| ee ran", "metadata": {"headings": [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}, [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}], [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}], [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}], [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}], [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}], [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}], [{"headings_0": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, {"headings_1": {"content": "02/05/2023", "page": 78, "level": 1}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-64", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \nPay't for Repair of 5100873 111,600 expenditure on \nBe a na \\| \nCONTRACTORS U SMC Motorvehicle UAJ 256% \nineligible activities \\|", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}, [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "| Pay't for Repair ofl 5100873) ~ 220,770", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 79, "level": 1}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_NAADS Vehicle \\_ \n\\_ \n\u2014 \nProd-64 \\| \\| \n\\| 02/05/2023 NEW ERA \n\\| Pay't for Repair of \\| 5100873 \n97,200 \\| expenditure", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 79, "level": 1}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}, [{"headings_0": {"content": "LTD", "page": 79, "level": 1}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 1}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 1}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 79, "level": 3}}, {"headings_1": {"content": "LTD", "page": 79, "level": 1}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CONTRACTORS USMC \\| Motorvehice UAJ 256X \\| \nineligible \\| \nactivities \nie! oon NAADS Vehicle \\| ee \n\\| r \\| aks \u201c", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 79, "level": 3}}, {"headings_1": {"content": "LTD", "page": 79, "level": 1}}, [{"headings_0": {"content": "on", "page": 79, "level": 3}}, {"headings_1": {"content": "LTD", "page": 79, "level": 1}}], [{"headings_0": {"content": "on", "page": 79, "level": 3}}, {"headings_1": {"content": "LTD", "page": 79, "level": 1}}], [{"headings_0": {"content": "on", "page": 79, "level": 3}}, {"headings_1": {"content": "LTD", "page": 79, "level": 1}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-64", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \n\\{ 2 A a SU ate ee \nek \nPay't for Repair of 5100873 \n61,200 expenditure on \\| \nCONTRACTORS U SMC Motorvehicle UAJ 256X \n\\| ineligible activities \\| \\| \nLTD NAADS Vehicle \\| \\| \n. \n\\| \n\\_ \na \nProd-64 02/05/2023 NEW ERA Pay't for Repair of 5100873 46,800 expenditure on \\|", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}, [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "on", "page": 79, "level": 3}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CONTRACTORS", "metadata": {"headings": [{"headings_0": {"content": "CONTRACTORS", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "U SMC Motorvehicle UAJ 256X \n\\| ineligible activities \n\\| ETD NAADS Vehicle et \nle y = \\| \n\\| \nApes \\_\\_\\| \\| \u201esul \\| Tr \nN \nra", "metadata": {"headings": [{"headings_0": {"content": "CONTRACTORS", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}, [{"headings_0": {"content": "CONTRACTORS", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}], [{"headings_0": {"content": "CONTRACTORS", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}], [{"headings_0": {"content": "CONTRACTORS", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-64", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \nPay't for Repair of 5100873 \\| \n29,700 \\| expenditure \non \nCONTRACTORS U SMC Motorvehicle UAJ 256X \n\\| ineligible activities \nLTD NAADS Vehicle \\| \\| \\| \\| \u2014 \n. \nProd-63 \\| 02/05/2023 NEW ERA \nPay't of Repair of UAJ 296X \n5100873 3,790,000 \\| expenditure \non \n\\| CONTRACTORS U SMC \\| NAADs vehicle2 \\| \n\\| ineligible activities \nLTD \\| \\| \\| \\| \n\\| Prod-63 \\| \\| \n\\| \n02/05/2023 NEW ERA \nPay't of Repair of UAJ 296X 5100873 \n682,200 expenditure on \n\\| \\| CONTRACTORS U SMC NAADs vehicle2 \nineligible activities \n\\| \\| LTD \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}, [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}], [{"headings_0": {"content": "Prod-64", "page": 79, "level": 2}}, {"headings_1": {"content": "CONTRACTORS", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-212", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14/06/2023 NEW ERA \nPayment for the repair and 5852516 900,000 \\| expenditure on \\| \nCONTRACTORS U SMC maintenance of vehicle UBE \n\\| ineligible activities", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}, [{"headings_0": {"content": "Prod-212", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-64", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee Di er oe pas \n\\| Prod-212 14/06/2023 NEW ERA \n656Q under production \\| \n\\| \n\\| \na ee a \n\\| \nm & \nen \n: \nPayment for the repair and 5852516 \n740,000 expenditure \\| on \nCONTRACTORS U SMC maintenance of vehicle UBE \nLTD 656Q under production \\|", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}, [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 79, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "department", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 79, "level": 2}}, {"headings_1": {"content": "LTD", "page": 79, "level": 2}}], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "75 \n\\| ineligible activities \\| \\| \n\\| \\| \n\\| \n' Prod-212 \n14/06/2023 NEW ERA \nPayment for the repair and 5852516 240,000 expenditure on . \nCONTRACTORS U SMC \\_ maintenance of vehicle UBE \nineligible activities LTD 656Q under production", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 79, "level": 2}}, {"headings_1": {"content": "LTD", "page": 79, "level": 2}}, [{"headings_0": {"content": "department", "page": 79, "level": 2}}, {"headings_1": {"content": "LTD", "page": 79, "level": 2}}], [{"headings_0": {"content": "department", "page": 79, "level": 2}}, {"headings_1": {"content": "LTD", "page": 79, "level": 2}}], [{"headings_0": {"content": "department", "page": 79, "level": 2}}, {"headings_1": {"content": "LTD", "page": 79, "level": 2}}], [{"headings_0": {"content": "department", "page": 79, "level": 2}}, {"headings_1": {"content": "LTD", "page": 79, "level": 2}}], [{"headings_0": {"content": "department", "page": 79, "level": 2}}, {"headings_1": {"content": "LTD", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "department", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 79, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Prod-212 14/06/2023 NEW ERA \n\u201a Payment for the repair and 5852516 \\| CONTRACTORS U SMC maintenance of vehicle UBE \n.", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 79, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| LTD", "metadata": {"headings": [{"headings_0": {"content": "| LTD", "page": 80, "level": 1}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6560 under production \n238,000 expenditure on ineligible activities", "metadata": {"headings": [{"headings_0": {"content": "| LTD", "page": 80, "level": 1}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}, [{"headings_0": {"content": "| LTD", "page": 80, "level": 1}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14/06/2023", "metadata": {"headings": [{"headings_0": {"content": "14/06/2023", "page": 80, "level": 1}}, {"headings_1": {"content": "| LTD", "page": 80, "level": 1}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Prod-212", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "14/06/2023", "page": 80, "level": 1}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \n\\_", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "14/06/2023", "page": 80, "level": 1}}, [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "14/06/2023", "page": 80, "level": 1}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "department", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_.", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NEW ERA", "metadata": {"headings": [{"headings_0": {"content": "NEW ERA", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". Payment for the repair and 5852516 195,000 expenditure on CONTRACTORS U SMC maintenance of vehicle UBE \nineligible activities \u201cLTD \u201a656Q under production \n\\_ department \nProd-212 14/06/2023 NEW ERA \nPayment for the repair and 5852516 \nCONTRACTORS U SMC maintenance of vehicle UBE \nLTD 656Q under production \n162,000 expenditure on ineligible activities", "metadata": {"headings": [{"headings_0": {"content": "NEW ERA", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}, [{"headings_0": {"content": "NEW ERA", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "department", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "NEW ERA", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "NEW ERA", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-212", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14/06/2023 NEW ERA \n. Payment for the repair and 5852516 133,200 expenditure on: > \nCONTRACTORS U SMC \\_ maintenance of vehicle UBE \nineligible activities : LTD \n\u201a6560 under production \u00a9 \n\\| \\_ department \nProd-212 14/06/2023 NEW ERA \nPayment for the repair and 5852516 \\_ CONTRACTORS U SMC ~ maintenance of vehicle UBE \n\u201cLID ~656Q under production \n120,000 expenditure on \\| ineligible activities", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}, [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 80, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-212", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 1}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14/06/2023 |", "metadata": {"headings": [{"headings_0": {"content": "14/06/2023 |", "page": 80, "level": 1}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 1}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "department", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "14/06/2023 |", "page": 80, "level": 1}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NEW ERA on \nPayment for the repair and 5852516 \n100,000 expenditure", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "14/06/2023 |", "page": 80, "level": 1}}, [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "14/06/2023 |", "page": 80, "level": 1}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- of vehicle ineligible activities CONTRACTORS U SMC \\_ maintenance \nUBE", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "14/06/2023 |", "page": 80, "level": 1}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| LTD", "metadata": {"headings": [{"headings_0": {"content": "| LTD", "page": 80, "level": 1}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Prod-212", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}, {"headings_1": {"content": "| LTD", "page": 80, "level": 1}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14/06/2023 \u00a9 NEW ERA \n656Q under production", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}, {"headings_1": {"content": "| LTD", "page": 80, "level": 1}}, [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}, {"headings_1": {"content": "| LTD", "page": 80, "level": 1}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- department \nPayment for the repair and 5852516 85,000 expenditure on \\| \\_ CONTRACTORS U SMC maintenance of vehicle UBE", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}, {"headings_1": {"content": "| LTD", "page": 80, "level": 1}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ineligible activities \\_ \n\\| LTD \n656Q under production", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}, {"headings_1": {"content": "| LTD", "page": 80, "level": 1}}, [{"headings_0": {"content": "Prod-212", "page": 80, "level": 4}}, {"headings_1": {"content": "| LTD", "page": 80, "level": 1}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "department", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 4}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Prod-212 14/06/2023 NEW ERA Payment for the repair 9852516 \n\u201a and 43,200 expenditure on CONTRACTORS U SMC maintenance of vehicle UBE \nineligible activities \u0131 \nLTD 656Q under production", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 4}}, [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 4}}], [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 4}}], [{"headings_0": {"content": "department", "page": 80, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 80, "level": 4}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "department", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 4}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "76 \nProd-212 14/06/2023 NEW ERA \\| Payment for the repair and \\| \\| \n5852516 42,840 expenditure on", "metadata": {"headings": [{"headings_0": {"content": "department", "page": 80, "level": 4}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}, [{"headings_0": {"content": "department", "page": 80, "level": 4}}, {"headings_1": {"content": "department", "page": 80, "level": 2}}]], "page": 80, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nCONTRACTORS U SMC \\| maintenance of vehicle UBE \n\\| \n\\| ineligible activities \\| LTD 656Q under production \\| \\| \\| of \\_\\| department \\| OEE \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}, [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}]], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\| \\| \\_ \noo \n\\| Prod-212 \n14/06/2023 NEW ERA", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Payment for the repair and \\| 5852516 \\| 35,100 expenditure on \\| \\| \nCONTRACTORS U SMC \\| maintenance of vehicle UBE \n\\| ineligible activities \\| \\| LTD \\|656Q under production \\| \\| eat \\_\\| department =f ed \\| \\| \\| \\| abies \nPa \neget \nphir Prod-212 14/06/2023 NEW ERA \nPayment for the repair and 5852516 \n21,600 \\| expenditure n\\| \\| \nCONTRACTORS U SMC maintenance of vehicle UBE \n\\| ineligible activities \\| \\| \n\\| \n\\| LTD 6560 under production \\| \\| \\| department \\_\\| \\| . \n\\| \\| \\_ \\| \non", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}, [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "department", "page": 80, "level": 4}}]], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-212", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "| |", "page": 81, "level": 2}}], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14/06/2023 NEW ERA \nPayment for the repair and \\| 5852516 18,000 \\| expenditure on \\| CONTRACTORS U SMC \\| maintenance of vehicle UBE \\| \n\\| ineligible activities \\| LTD \\|656Q under production \n\\| \\| department \\| \\| ran Se IE \na \nein, \n\\| En Er \\| \n\\| \nee \nEEE", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "| |", "page": 81, "level": 2}}, [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "| |", "page": 81, "level": 2}}]], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-212", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14/06/2023 NEW ERA \nPayment for the repair and 5852516 \n15,300 expenditure on \\| CONTRACTORS U SMC maintenance of vehicle UBE \n\\| ineligible activities \\| LTD 6560 under production \ni \\| \n\\| \\| department \n\\| \\| \n\\| \n\\| Prod-03 \n02/05/2023 NEW ERA \n\\| Payment for repair and 5100873 400,000 \\| expenditure on \\| CONTRACTORS USMC \\| maintenance of motorvehicle \n\\| ineligible activities \\| \nLTD LGO032-050 under \\| \\| \\| \\| \\| \\| production department aes \\| \nu \nu \nNEN \nme \nsie \n\\| Prod-03 02/05/2023 NEW ERA Payment for repair and \n5100873 \nRR \\| Sus 399,000 expenditure on \\| ; \\| \n\\| \nCONTRACTORS U SMC maintenance of motorvehicle \n\\| ineligible activities \\| LTD LG0032-050 under \\| \\| \n\\| \nproduction department ll. \n0000 \\| \\| \non [a on \n\\| \non \n\\| Prod-03 02/05/2023 NEW ERA Payment for repair \\| 5100873 300,000 \\| \nand expenditure on \n\\| \nCONTRACTORS U SMC maintenance of motorvehicle \\| \nineligible activities \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}, [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "Prod-212", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}]], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LG0032-050 under \\| \\| \\| Production department tee \\| Ku se \\| SE \nle \nara \nSEE \nAR \n\\_\\_\\| \n\\| seks Sear \nle \nlio neck \n\\| Prod-03 \n02/05/2023 NEW ERA \nPayment for repair and 5100873 \n265,000 expenditure on CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities \\| \\| \n\\| LTD LG0032-050 under \\| \\| \\| \n\\| \\_\\_\\_\\_\\_\\_\\_\\_\\| production department) BEER \n\u2014 \n77 \nNEW ERA Payment for repair and 5100873 \n\\_ expenditure on. \\_ CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities \u201aLTD . LG0032-050 under \n\\_ production department", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}, [{"headings_0": {"content": "LTD", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 81, "level": 2}}, {"headings_1": {"content": "Prod-212", "page": 81, "level": 2}}]], "page": 81, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "' ERA", "metadata": {"headings": [{"headings_0": {"content": "' ERA", "page": 82, "level": 2}}, {"headings_1": {"content": "LTD", "page": 81, "level": 2}}], "page": 82, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NEW _ 5100873 expenditure on.", "metadata": {"headings": [{"headings_0": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}, {"headings_1": {"content": "' ERA", "page": 82, "level": 2}}], "page": 82, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payment for repair and \n. CONTRACTORS U SMC \\_ maintenance of motorvehicle \nineligible activities LTD - LG0032-050 under \nproduction department \n\\| NEW ERA Payment for repair and 5100873 \nexpenditure on CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities , \n: LTD LG0032-050 under \nproduction department \nNEW ERA Payment for repair and 5100873 \nexpenditure on CONTRACTORS U SMC \\_ maintenance of motorvehicle \nineligible activities LTD . LG0032-050 under", "metadata": {"headings": [{"headings_0": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}, {"headings_1": {"content": "' ERA", "page": 82, "level": 2}}, [{"headings_0": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}, {"headings_1": {"content": "' ERA", "page": 82, "level": 2}}], [{"headings_0": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}, {"headings_1": {"content": "' ERA", "page": 82, "level": 2}}], [{"headings_0": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}, {"headings_1": {"content": "' ERA", "page": 82, "level": 2}}], [{"headings_0": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}, {"headings_1": {"content": "' ERA", "page": 82, "level": 2}}]], "page": 82, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "production department", "metadata": {"headings": [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], "page": 82, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NEW ERA \\_ on \nPayment for repair and 5100873 \nexpenditure \\| CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities \n\u00bb \nLTD LG0032-050 under \nproduction department \nNEW ERA Payment for repair and 5100873 \nexpenditure on. CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities LTD LG0032-050 under \nproduction department \nNEW ERA Payment for repair and 5100873 \nexpenditure on ' CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities LTD LG0032-050 under \nproduction department \n\\_ NEW ERA \nPayment for repair and 5100873 \nexpenditure on: CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities LTD LG0032-050 under \nproduction department \nNEW ERA Payment for repair and 5100873 \n\\_ expenditure on. CONTRACTORS U SMC maintenance of motorvehicle \n\\_ ineligible activities LTD LG0032-050 under \n\\| production department \n78 \n\\| Prod-03 02/05/2023 NEW ERA \nPayment for repair and 5100873 \\| \n54,000 expenditure on \\| \\| \nCONTRACTORS U SMC maintenance of motorvehicle \nineligible activities \n\\| \n\\| \n\\| \\| LTD LG0032-050 under \n\\| \n\\| \n\\| BER production department \\| a \n\\_ \n\\_\\_\\| \n\\| \\| \\_ on Prod-03 02/05/2023 NEW ERA \nPayment for repair and 5100873 \n47,700 \\| expenditure on CONTRACTORS U SMC \\| maintenance of motorvehicle \n\\| ineligible activities \n\\|", "metadata": {"headings": [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}, [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}], [{"headings_0": {"content": "production department", "page": 82, "level": 2}}, {"headings_1": {"content": "NEW _ 5100873 expenditure on.", "page": 82, "level": 1}}]], "page": 82, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 83, "level": 1}}, {"headings_1": {"content": "production department", "page": 82, "level": 2}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LTD LG0032-050 under \\| \\| EEE Sul \\| A \\| \\_\\_\\_\\_\\_\\_\\_\\| production department \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 83, "level": 1}}, {"headings_1": {"content": "production department", "page": 82, "level": 2}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MA", "metadata": {"headings": [{"headings_0": {"content": "MA", "page": 83, "level": 1}}, {"headings_1": {"content": "| | |", "page": 83, "level": 1}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ta \nss us Meare ae eee", "metadata": {"headings": [{"headings_0": {"content": "MA", "page": 83, "level": 1}}, {"headings_1": {"content": "| | |", "page": 83, "level": 1}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-03", "metadata": {"headings": [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "MA", "page": 83, "level": 1}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \nPayment for repair and 5100873 45,648 \\| expenditure on \\| \\| CONTRACTORS U SMC \\| maintenance of motorvehicle \n\\| \n\\| ineligible activities \\| \n\\| \nLTD LG0032-050 under \\| \\| \n\\| \\| \n\\| \n\\| BEE production department \\| \\| \n. \n\\| \\| 7", "metadata": {"headings": [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "MA", "page": 83, "level": 1}}, [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "MA", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "MA", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "MA", "page": 83, "level": 1}}]], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-03", "metadata": {"headings": [{"headings_0": {"content": "Prod-03", "page": 83, "level": 1}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \n\\| \\| . . \n\\| Payment for repair and 5100873 42,037 \\| expenditure on \\| \\| \nCONTRACTORS USMC \\| of \nmaintenance motorvehicle \n\\| ineligible activities \nLTD LG0032-050 under \\| \n\\| \n(ee T pr 4 \\| production department \\|", "metadata": {"headings": [{"headings_0": {"content": "Prod-03", "page": 83, "level": 1}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}, [{"headings_0": {"content": "Prod-03", "page": 83, "level": 1}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}]], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 83, "level": 2}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 1}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| sn UE", "metadata": {"headings": [{"headings_0": {"content": "| sn UE", "page": 83, "level": 1}}, {"headings_1": {"content": "en", "page": 83, "level": 2}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oh pes awe yee \n\\| Prod-03 02/05/2023 NEW ERA \nPayment for repair and 5100873 \n34,020 \\| expenditure \non \n\\| \\| CONTRACTORS USMC \\| maintenance of motorvehicle \n\\| ineligible activities \n\\| \\| LTD \\| LG0032-050 under \\| \\| \n\\| \\| production department \\| I \n\\| \n1 \n\\_ \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| sn UE", "page": 83, "level": 1}}, {"headings_1": {"content": "en", "page": 83, "level": 2}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prod-03", "metadata": {"headings": [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "02/05/2023 NEW ERA \n\\| Payment for repair and 5100873 32,000 \\| expenditure on \\| \\| \nCONTRACTORS USMC \\| maintenance of motorvehicle \\| \n\\| \\| ineligible activities LTD \\| LG0032-050 under \\| \\| \n\\| ENTER, sy \\| production department \nz L \\| \n[4 ren ED \n\\| Prod-03 \\| 02/05/2023 NEW ERA \nPayment for repair and 5100873 \n28,530 expenditure on \\| \\| \n\\| \nCONTRACTORS U SMC maintenance of motorvehicle \n\\| ineligible activities \n\\| LTD LG0032-050 under \\| \n\\| \\| \\| production department \\| \\| \n\\| \nProd-03 02/05/2023 NEW ERA Payment for repair and 5100873 22,824 expenditure on \n\\| \nCONTRACTORS U SMC maintenance of motorvehicle \n\\| ineligible activities \n\\| LTD LG0032-050 under \\| \n\\| \\| production department \nUe \n\\| Be evita \nfi \nProd-03 02/05/2023 NEW ERA Payment for repair and 5100873 18,000 expenditure on \n\\| \nik eee \\| Ra En Pb \n\\| \\| \\| CONTRACTORS U SMC maintenance of motorvehicle \nineligible activities Knie \\| \nLTD LG0032-050 under \\| \n; \nL \\| 1 production department 1000000000 \n0000000 \\_ \\| ll \n79 \n\\| Prod-03 02/05/2023 NEW ERA \nPayment for repair and 5100873 CONTRACTORS U SMC . maintenance of motorvehicle \n~ \nLTD . LG0032-050 under \n\\_ production department \n\\_ Prod-03 02/05/2023 NEW ERA Payment for repair and 5100873 i \nCONTRACTORS U SMC maintenance of motorvehicle \n\\_ \ni LTD ' LG0032-050 under \nproduction department \\_ \n' Prod-350 \n28/06/2023 TUMUSIIME VINCENT Filing returns to URA (PAYE 6437994 1009881 \\_and WHT)", "metadata": {"headings": [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}, [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}], [{"headings_0": {"content": "Prod-03", "page": 83, "level": 2}}, {"headings_1": {"content": "| sn UE", "page": 83, "level": 1}}]], "page": 83, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 84, "level": 2}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}], "page": 84, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "80 \n14,400 expenditure on \\| ineligible activities \n5,760 expenditure on. ineligible activities \n7,407 expenditure on, ineligible activities", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 84, "level": 2}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}, [{"headings_0": {"content": "TOTAL", "page": 84, "level": 2}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}], [{"headings_0": {"content": "TOTAL", "page": 84, "level": 2}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}], [{"headings_0": {"content": "TOTAL", "page": 84, "level": 2}}, {"headings_1": {"content": "Prod-03", "page": 83, "level": 2}}]], "page": 84, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23,650,996", "metadata": {"headings": [{"headings_0": {"content": "23,650,996", "page": 84, "level": 2}}, {"headings_1": {"content": "TOTAL", "page": 84, "level": 2}}], "page": 84, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 18: Late Disbursement of funds \nSn \\| Invoice \\|S Description EFT \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "23,650,996", "page": 84, "level": 2}}, {"headings_1": {"content": "TOTAL", "page": 84, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Supplier", "metadata": {"headings": [{"headings_0": {"content": "| Supplier", "page": 85, "level": 1}}, {"headings_1": {"content": "23,650,996", "page": 84, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "/ Payment Amount Account account name", "metadata": {"headings": [{"headings_0": {"content": "| Supplier", "page": 85, "level": 1}}, {"headings_1": {"content": "23,650,996", "page": 84, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Number", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 85, "level": 2}}, {"headings_1": {"content": "| Supplier", "page": 85, "level": 1}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Check Date Paid UGX item \\| \\| amber \\| \n2079410 000000 \\| \n1 78-Works HAMIDU MWESIGE Allowances for Other Supervisory staff,", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 85, "level": 2}}, {"headings_1": {"content": "| Supplier", "page": 85, "level": 1}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Casual", "metadata": {"headings": [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15/11/2022 2,017,000 263311 Transitional \\| and Labour for spot Improvement of \\| \nDevelopment Grant \\| \\| \n\\| Mugarama -Kyebando Road Kr \\| \\| \\| \\| Facilitation for \\| Be \na \n\\| \n2 65-Works NAKAWEMBA Payment for \nMachine 2082108 15/11/2022 2,493,000 263311 Transitional \\| \\| JOSEPHINE 827465 improvement of part of Bukonda- Bubango- \n\\| Development Grant \\| Rwega Road \\| \n\\| \n\\| \\| \n\\| \non \n3 75-Works \\| HAMIDU MWESIGE Facilitation \nfor other Supervisory staff, casual on \n; \na ; \n2079410 15/11/2022 898,000 263311 Transitional \n\\| \n\\| and labour for spot improvement of \n\\| \n\\| Development Grant Nyaburungi- Kyengabi Road", "metadata": {"headings": [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}, [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}], [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}], [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}], [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}], [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}], [{"headings_0": {"content": "Casual", "page": 85, "level": 2}}, {"headings_1": {"content": "Number", "page": 85, "level": 2}}]], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "See re", "metadata": {"headings": [{"headings_0": {"content": "See re", "page": 85, "level": 2}}, {"headings_1": {"content": "Casual", "page": 85, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a 1% A \n4 77-Works NAKAWEMBA \nAllowances for Operators and Drivers for \nspot \\| BE ck i 2082108 15/11/2022 1,460,000 \\| 263311 Transitional \\|\\_\\_\\| JOSEPHINE 827465 Improvement of Mugarama-Kyebando Road \n\u201a Development Grant \\| 5 76-Works \nNAKAWEMBA \\_\\_\\| \nAllowances for Operators and Drivers for 2082108 15/11/2022 1,130,000 263311 Transitional \nspot \\| 7 0 \\_\\| JOSEPHINE 827465 Improvement of Nyaburungi -Kyengabi Rad", "metadata": {"headings": [{"headings_0": {"content": "See re", "page": 85, "level": 2}}, {"headings_1": {"content": "Casual", "page": 85, "level": 2}}, [{"headings_0": {"content": "See re", "page": 85, "level": 2}}, {"headings_1": {"content": "Casual", "page": 85, "level": 2}}], [{"headings_0": {"content": "See re", "page": 85, "level": 2}}, {"headings_1": {"content": "Casual", "page": 85, "level": 2}}], [{"headings_0": {"content": "See re", "page": 85, "level": 2}}, {"headings_1": {"content": "Casual", "page": 85, "level": 2}}]], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Development Grant", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant", "page": 85, "level": 2}}, {"headings_1": {"content": "See re", "page": 85, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe \nasa \n\\| \\_- KERNE N ee \n6 \\| Eng-203 PREMIUM SUPPLIES payment for fuel for road works \n2522904 05/12/2022 11,230,000 263311 Transitional \n\\| \\_\\_\\_\\_\\_\\| \\| \n\\| AND LOGISTICS LTD \n\\| \n\\| Development Grant PREMIUM SUPPLIES oe nn \n\\| \nnn \n. \n7 Eng-204 \nPayment for fuel for TO road works along 2522904 05/12/2022 12,104,175 263311 Transitional \nTees AND LOGISTICS LTD Bukonda Rwega zal \\| Development Grant \\| supply \\_\u2014- \\| \u2018of Blades for Hure \n1 \n\\| \n8 271- KINONI AUTO Payment for Grader 2956959 20/12/2022 2,000,000 263311 Transitional \n\\| \n\\| Works TRADING Bukonda Bugango Road Po \n\\| Development Grant iZ \n\\| \n\\_\\| \\| Payment \nsupliy of Grader Blades for \\| \n7 \n9 269- NEW ERA", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant", "page": 85, "level": 2}}, {"headings_1": {"content": "See re", "page": 85, "level": 2}}, [{"headings_0": {"content": "| Development Grant", "page": 85, "level": 2}}, {"headings_1": {"content": "See re", "page": 85, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 85, "level": 2}}, {"headings_1": {"content": "See re", "page": 85, "level": 2}}]], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 85, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 85, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2970628 \\| 20/12/2022 2,135,593 263311 Transitional Works CONTRACTORS U SMC Mugarama Kyebando Road \n\\| Development Grant \\| \n\\| LTD \\| Fr \\| \\| \n10 \\| Works- NAKAWEMBA \nPayment for Culvert installations on various 3652918 03/02/2023 1,310,000 \n\\| I \\| 263311 \\| Transitional \n323 JOSEPHINE 827465 \\_Roads \nDevelopment Grant \\|", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 85, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 85, "level": 2}}, [{"headings_0": {"content": "for", "page": 85, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 85, "level": 2}}]], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "it] Works-", "metadata": {"headings": [{"headings_0": {"content": "it] Works-", "page": 85, "level": 1}}, {"headings_1": {"content": "for", "page": 85, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". ; \\| \n' \n\\| \nKWEROSEV CO (U) LTD Payment for Fuel supplied to Works Dept for \\| 3684403 \n09/02/2023 7,972,000 263311 Transitional \n\\| \n199 Q2 FY 2022-23 \n\\| L \\| Development Grant \\_ \\| en \\|. I \\| \\| 12 Works- NAKAWEMBA \nPayment for labourer facilitation for 3713245 \\| 15/02/2023 \\| 2,937,000 263311", "metadata": {"headings": [{"headings_0": {"content": "it] Works-", "page": 85, "level": 1}}, {"headings_1": {"content": "for", "page": 85, "level": 2}}, [{"headings_0": {"content": "it] Works-", "page": 85, "level": 1}}, {"headings_1": {"content": "for", "page": 85, "level": 2}}]], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transitional", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 85, "level": 2}}, {"headings_1": {"content": "it] Works-", "page": 85, "level": 1}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \n\\| \n322 JOSEPHINE 827465 improvement of Kyakaziihire-Kicwamba acess \n\\| Development Grant \\| \n\\| road \\| \\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 85, "level": 2}}, {"headings_1": {"content": "it] Works-", "page": 85, "level": 1}}, [{"headings_0": {"content": "Transitional", "page": 85, "level": 2}}, {"headings_1": {"content": "it] Works-", "page": 85, "level": 1}}], [{"headings_0": {"content": "Transitional", "page": 85, "level": 2}}, {"headings_1": {"content": "it] Works-", "page": 85, "level": 1}}]], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 85, "level": 3}}, {"headings_1": {"content": "Transitional", "page": 85, "level": 2}}], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= on nn : nn \\| \\_ \n\\| 43 Works- ART CENTRE \nPayment for supply and delivery of 3883340 23/02/2023 920,000 263311 \\| Transitional \n\\| \n\\|\\_\\| 404 CONTRACTORS AND construction materials under works \\| \n\\| Development Grant \n\\| SUPPLIES LTD Department \\| er] 6 \n: \n81 \n14 \nWorks- : \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 85, "level": 3}}, {"headings_1": {"content": "Transitional", "page": 85, "level": 2}}, [{"headings_0": {"content": "| |", "page": 85, "level": 3}}, {"headings_1": {"content": "Transitional", "page": 85, "level": 2}}], [{"headings_0": {"content": "| |", "page": 85, "level": 3}}, {"headings_1": {"content": "Transitional", "page": 85, "level": 2}}], [{"headings_0": {"content": "| |", "page": 85, "level": 3}}, {"headings_1": {"content": "Transitional", "page": 85, "level": 2}}], [{"headings_0": {"content": "| |", "page": 85, "level": 3}}, {"headings_1": {"content": "Transitional", "page": 85, "level": 2}}]], "page": 85, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NANYONJO GRACE", "metadata": {"headings": [{"headings_0": {"content": "NANYONJO GRACE", "page": 86, "level": 2}}, {"headings_1": {"content": "| |", "page": 85, "level": 3}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payment to labourer for construction of head 3906390 23/02/2023 1,072,000 263311 Transitional \n404 \\| 827378 and wing walls on various culverts to be \nDevelopment Grant suppiliedFacilitation for machine mainteance of \ni \ni Kyakatwanga-Kitengeto Road \n. \n\" \n\\|", "metadata": {"headings": [{"headings_0": {"content": "NANYONJO GRACE", "page": 86, "level": 2}}, {"headings_1": {"content": "| |", "page": 85, "level": 3}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "45 Works- NANYONJO GRACE Facilitation for machine mainteance of 3906390 | 23/02/2023 2,640,000 263311 Transitional", "metadata": {"headings": [{"headings_0": {"content": "45 Works- NANYONJO GRACE Facilitation for machine mainteance of 3906390 | 23/02/2023 2,640,000 263311 Transitional", "page": 86, "level": 3}}, {"headings_1": {"content": "NANYONJO GRACE", "page": 86, "level": 2}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "403 827378 \\| Kyakatwanga-Kitengeto Road", "metadata": {"headings": [{"headings_0": {"content": "45 Works- NANYONJO GRACE Facilitation for machine mainteance of 3906390 | 23/02/2023 2,640,000 263311 Transitional", "page": 86, "level": 3}}, {"headings_1": {"content": "NANYONJO GRACE", "page": 86, "level": 2}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development Grant", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 86, "level": 1}}, {"headings_1": {"content": "45 Works- NANYONJO GRACE Facilitation for machine mainteance of 3906390 | 23/02/2023 2,640,000 263311 Transitional", "page": 86, "level": 3}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4128664 \n\\_ \n16 Works- \\| HAMIDU MWESIGE Allowances for other supervisory staff on \n28/02/2023 1,457,000 263311 Transitional 602 \\| mitujju-Bubamba-masege road \nDevelopment Grant MWESIGE \\_ Allowances for other supervisory staff for 4128664 28/02/2023 1,161,000 263311 Transitional \n\\| 17 Works- HAMIDU \n601 \\| Kitoma-Kiryabicooli-Rusandara-Mitujju road 8/02/2023 Development Grant ~ 1,820,000 263311 \n\\_\\_ \n== Works- NANYONJO GRACE Allowances for Drivers and operators of 4132929", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 86, "level": 1}}, {"headings_1": {"content": "45 Works- NANYONJO GRACE Facilitation for machine mainteance of 3906390 | 23/02/2023 2,640,000 263311 Transitional", "page": 86, "level": 3}}, [{"headings_0": {"content": "Development Grant", "page": 86, "level": 1}}, {"headings_1": {"content": "45 Works- NANYONJO GRACE Facilitation for machine mainteance of 3906390 | 23/02/2023 2,640,000 263311 Transitional", "page": 86, "level": 3}}]], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transitional", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 86, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 86, "level": 1}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n603 827378 mitujju -Bubamba -masege road \nDevelopment Grant 19 Works- HAMIDU MWESIGE ' Allowances for other supervisory staff 4128664 28/02/2023 \\| 1,518,000 263311 Transitional \n361 ' for Kiribanga- Kigaaza-Kibombo-Bwamiramira \nDevelopment Grant \u201a road \n. \n20 Works- GRACE Allowances for operators and drivers for", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 86, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 86, "level": 1}}, [{"headings_0": {"content": "Transitional", "page": 86, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 86, "level": 1}}], [{"headings_0": {"content": "Transitional", "page": 86, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 86, "level": 1}}]], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018NANYONJO", "metadata": {"headings": [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "600 827378 Kitoma-Kiryabicooli -Rusandara -Mitujju Road \n\\| \n4132929 28/02/2023 ~ 1,655,000 \n263311 Transitional Development Grant 21 Works- \\| HAMIDU MWESIGE \\| Allowances for operators and other casual 4128664 28/02/2023 588,000 263311 Transitional \n\u2014 \n360 labourers for Kterere bottleneck along \nDevelopment Grant \\_ \n\\_ Bukonda-Kiribanga- Kahyoro road \n22 ' Works- \"NANYONJO GRACE Allowances for Operators and Drivers for 4132929 28/02/2023 1,520,000 263311 Transitional \n. \n- \n395 827378 Kiribanga-Kigaaza-Bwamiramira road works \nDevelopment Grant \n23 ' Works- ART CENTRE \nBeing payment for supply and delivery of 4219873 06/03/2023 2,066,773 263311 Transitional : \n512 CONTRACTORS AND construction materials under Works \u201a \n\\| \n. Development Grant : \nSUPPLIES LTD. \n24 \u201cWorks- I GRACE \\| Facilitation Allowances improvement 4253644", "metadata": {"headings": [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}, [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, {"headings_1": {"content": "Transitional", "page": 86, "level": 2}}]], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "664,000 263311", "metadata": {"headings": [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NANYONJO for Road 14/03/2023 Transitional ' 601 827378 of Kasaizir-Matale road \nDevelopment Grant 25 Works- KWEROSEV CO (U) LTD ' Payment for the Fuel supplied along Mitujju- 4272020 16/03/2023 \n13,213,000 263311 Transitional 658 Bubamba-masege road \n\u201a Development Grant \\| 26 \\| Works- \\| NANYONJO GRACE Facilitation for improvement of Kabasekende- 4274628 16/03/2023 2,652,000 263311 Transitional \n' \n658 \\_ 827378 Nyamugusa Road \nDevelopment Grant \\_ \n\\| 27 Works- NANYONJO GRACE Facilitation for the Rehabilitation of Igunda- 4661089 29/03/2023 3,152,000 263311 . Transitional \n\u00a9 \n\\_ \n' \n420 827378 Watema-Katooke -Kyazirimu community \nDevelopment Grant \\_ \n' access road", "metadata": {"headings": [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}], [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}], [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}], [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}]], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "28. (U) LTD Payment for Fuel supplied to Kitoma- 4683871 30/03/2023", "metadata": {"headings": [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nWorks- \\_ KWEROSEV CO \\| \nBl \\| Kiryabicooli-Rusandara- Mitujju Road \n82", "metadata": {"headings": [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}, [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}], [{"headings_0": {"content": "664,000 263311", "page": 86, "level": 1}}, {"headings_1": {"content": "\u2018NANYONJO", "page": 86, "level": 4}}]], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor 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{"content": "9,799,000", "page": 86, "level": 1}}, [{"headings_0": {"content": "263311 Transitional", "page": 86, "level": 2}}, {"headings_1": {"content": "9,799,000", "page": 86, "level": 1}}], [{"headings_0": {"content": "263311 Transitional", "page": 86, "level": 2}}, {"headings_1": {"content": "9,799,000", "page": 86, "level": 1}}]], "page": 86, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Development Grant", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nMuziizi road ot a \\| us \\| ase \\| \\_ \ni \nPREMIUM SUPPLIES Payment of Fuel for rehabilitation of 4688731 \n9,724,000 263311 Transitional \ni \nAND LOGISTICS LTD Kiribanga- Kigaaza- Kibombo \\|", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}, [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}]], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Development Grant", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \\| \n\\| Road \\| \\| fp \nNEW ERA Pay't \nj \\_\\| for supply \nof Glader blades \n\\| \nOL \n\\\\ \n4700479 \n2,088,136 \\| 263311 \\| Transitional \\| \nCONTRACTORS U SMC \n\\| Development Grant", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}, [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}], [{"headings_0": {"content": "| Development Grant", "page": 87, "level": 3}}, {"headings_1": {"content": "263311 Transitional", "page": 86, "level": 2}}]], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| ot \\| NE: ee \\| za \nVICTORIA EQUIPMENT Payment for repair works on wheel loader 4753927 \n25,604,350 263311 Transitional \n\\| Development Grant \nLTD \\| WA250-UG1883W \\| \nfor Construction materials supplied to \non \n\\\\ \nNEW ERA Payment \n4764498 \\| \n1,295,122 263311 Transitional \n\\| \\| \nCONTRACTORS U SMC Katerere Bottle neck along Kahyoro-Kiribanga- \n\\| Development Grant \\| \\| \n\\| \nLTD Bukonds Road rapier de: \\| \\| \n> \ni \nae \naes \nART CENTRE \nPay't for construction materials along Mituju 5080910 \n2,282,424 263311 Transitional \n\\| \\| \\| \n\\| \nCONTRACTORS AND Bubamba Masenge \n\\|\\| SUPPLIES SUPPLIES LTD\\_", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}, [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}], [{"headings_0": {"content": "LTD", "page": 87, "level": 2}}, {"headings_1": {"content": "| Development Grant", "page": 87, "level": 3}}]], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 87, "level": 1}}, {"headings_1": {"content": "LTD", "page": 87, "level": 2}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Grant \\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 87, "level": 1}}, {"headings_1": {"content": "LTD", "page": 87, "level": 2}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 EEE EEE", "metadata": {"headings": [{"headings_0": {"content": "\u2014 EEE EEE", "page": 87, 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Grant_|", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant_|", "page": 87, "level": 1}}, {"headings_1": {"content": "\u2014 EEE EEE", "page": 87, "level": 2}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "36 \\| PREMIUM SUPPLIES Payment for Fuel supplied to Dept \n\\| \"Works- \\_\\_ Gatien FR Nee works for \\| 5106714 5 \\| \n\\| 02/05/2023 1,680,000 263311 Transitional \n\\| \n\\| \n\\| 201 AND LOGISTICS LTD Low bed \n\\| \nDevelopment Grant \n\\| nn \\_\\_\\_\\_ 37 Prod- PREMIUM \n05 \\| SUPPLIES \\| IE \nPayment for supply of fuel for wheel loader \n0", "metadata": {"headings": [{"headings_0": {"content": "| Development Grant_|", "page": 87, "level": 1}}, {"headings_1": {"content": "\u2014 EEE EEE", "page": 87, "level": 2}}, [{"headings_0": {"content": "| Development Grant_|", "page": 87, "level": 1}}, {"headings_1": {"content": "\u2014 EEE EEE", "page": 87, "level": 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General, 2023", "type": "paragraph"}}, {"content": "J |", "metadata": {"headings": [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5106714 02/05/2023 \\| 3,960,000 263311 Transitional \\| \n\\| AND LOGISTICS LTD and pickup for culvert installation and cover \nDevelopment Grant \n\\| \n\\| \nfh \\_provisions on various roads \n\\| rule ER \\| \\| Veen us \nBE \n2 \n38 \\| KWEROSEV CO (U) LTD Payment for the Fuel \nWorks- ee ye \nsupplied \\_ \u2018to Katetere \\| \njap ka \u2018i \\| \n5306406 17/05/2023 1,710,000 263311 Transitional \\| \n\\|\\_\\| 300 \\| Bottleneck \n1 \nDevelopment Grant \\| \n39 NAKAWEMBA Payment to Facilitate maintainance of \nWorks-70 . . \\| \n020000 5309053", "metadata": {"headings": [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}, [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}], [{"headings_0": {"content": "J |", "page": 87, "level": 3}}, {"headings_1": {"content": "| Development Grant_|", "page": 87, "level": 1}}]], "page": 87, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17/05/2023", "metadata": {"headings": [{"headings_0": {"content": "17/05/2023", "page": 87, "level": 1}}, {"headings_1": {"content": "J |", "page": 87, "level": 3}}], "page": 87, "document_name": "Kibaale District Local 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Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Development Grant \\_\\| \\| 40 \\| Works- NEW ERA \nI Br \\| \nPay't for Road construction materials along 5309902 7705/2005 5,036,678 le 263311 Transitional \n\\| \\| \n\\| 414 \\| CONTRACTORS U SMC Bwamiramira Kigaaza Road \ni \\| Development Grant \\| - \n\\| LTD \\| \n\\| \n\\| \n41 Works- SATI \nCONTRACTORS U \\| u \\\\ \\| \\| \nPayment foe the supply and delivery of Road 5312041 \\| 17/05/2023 \n2,258,466 263311 Transitional \n\\| \\| \n\\| \n411 LTD construction materials for Kitoma, Kiryabicooli \n\\| Development Grant \n\\| \n\\| \nRusandara Mitujju Road \na \\| See ear A He \n\\_\\_ et i \\| \\| ee \n\\* \n2 \\| Works- KWEROSEV CO (U) Payment for the Fuel supplied to 5306406 17/05/2023 18,492,000 263311 Transitional \\| 30h Kyakatwanga-Kitegeto rrad ft BEE io \\| Development Grant \n\\_ \n83 \n43 Works- NEW ERA \n\\| Payment for construction materials along . 5852516 14/06/2023 4,700,473 263311 Transitional \n216 CONTRACTORS U SMC \u201a Igunda-Wantema Road \nDevelopment Grant LTD \n349- \\| oo Allowence 5851641 3,521,000 \n44", "metadata": {"headings": [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}, [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": "17/05/2023", "page": 87, "level": 1}}], [{"headings_0": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, {"headings_1": {"content": 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staff during 5851641 14/06/2023 \n\u0131 205 \n\u201a spot Improvement. of Kituma-Imara-Kasimba \nDevelopment Grant 1,291,000 263311 Transitional Development Grant", "metadata": {"headings": [{"headings_0": {"content": "HAMIDU MWESIGE", "page": 88, "level": 2}}, {"headings_1": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}, [{"headings_0": {"content": "HAMIDU MWESIGE", "page": 88, "level": 2}}, {"headings_1": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}], [{"headings_0": {"content": "HAMIDU MWESIGE", "page": 88, "level": 2}}, {"headings_1": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}], [{"headings_0": {"content": "HAMIDU MWESIGE", "page": 88, "level": 2}}, {"headings_1": {"content": "| JOSEPHINE 827465 Hagahikaine-Kibingo Road | | |", "page": 87, "level": 2}}]], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor 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"metadata": {"headings": [{"headings_0": {"content": "Culverts", "page": 88, "level": 4}}, {"headings_1": {"content": "_ road", "page": 88, "level": 1}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \u2014 \n47 Works- KIRABIRA FRANCIS & . Payment for the supply and delivery of \n\\| SONS CONTRACTORS \\_and materials along Matale-Kaseizire access 398 \nDevelopment Grant \n\\| \n5853630 14/06/2023 7,039,999 263311 Transitional Development Grant \\| UGANDA LIMITED \\_ road", "metadata": {"headings": [{"headings_0": {"content": "Culverts", "page": 88, "level": 4}}, {"headings_1": {"content": "_ road", "page": 88, "level": 1}}, [{"headings_0": {"content": "Culverts", "page": 88, "level": 4}}, {"headings_1": {"content": "_ road", "page": 88, "level": 1}}]], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "48 Works- NAKAWEMBA", "metadata": {"headings": [{"headings_0": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}, {"headings_1": {"content": "Culverts", "page": 88, "level": 4}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Allowances for other supervisory staff during 5852409 14/06/2023 1,270,000 263311 Transitional \\| \n\u00a9 \n204 JOSEPHINE 827465 spot Improvement of Kayambe-Kyanyi- \nDevelopment Grant \\} Kabalira road \n\\| \n\u201a49 Prod-210 PREMIUM SUPPLIES ' Payment for fuel for road works on Kayembe 5852748 14/06/2023 \n10,726,998 263311 \\_ Transitional \n\\| AND LOGISTICS LTD Kyanyi road. \n\\_ Development Grant \n\\| =< 346- NAKAWEMBA Payment for Allowance of Drivers and. \n5852409 14/06/2023 ~ 1,560,000 263311", "metadata": {"headings": [{"headings_0": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}, {"headings_1": {"content": "Culverts", "page": 88, "level": 4}}, [{"headings_0": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}, {"headings_1": {"content": "Culverts", "page": 88, "level": 4}}], [{"headings_0": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}, {"headings_1": {"content": "Culverts", "page": 88, "level": 4}}], [{"headings_0": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}, {"headings_1": {"content": "Culverts", "page": 88, "level": 4}}], [{"headings_0": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}, {"headings_1": {"content": "Culverts", "page": 88, "level": 4}}]], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transitional", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 88, "level": 2}}, {"headings_1": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nWorks \\| JOSEPHINE 827465 Operators for Machine Maintenance of \\| \nDevelopment Grant i \nKarama- Kitutu Road \n\\} \ni", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 88, "level": 2}}, {"headings_1": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}, [{"headings_0": {"content": "Transitional", "page": 88, "level": 2}}, {"headings_1": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}], [{"headings_0": {"content": "Transitional", "page": 88, "level": 2}}, {"headings_1": {"content": "48 Works- NAKAWEMBA", "page": 88, "level": 3}}]], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201as\u0131 379- NAKAWEMBA", "metadata": {"headings": [{"headings_0": {"content": "\u201as\u0131 379- NAKAWEMBA", "page": 88, "level": 1}}, {"headings_1": {"content": "Transitional", "page": 88, "level": 2}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Facilitation for improvement of katete \\| 5852409 14/06/2023 3,226,000 263311 Transitional \\_ \nWorks JOSEPHINE 827465 bujogoro muzizi road", "metadata": {"headings": [{"headings_0": {"content": "\u201as\u0131 379- NAKAWEMBA", "page": 88, "level": 1}}, {"headings_1": {"content": "Transitional", "page": 88, "level": 2}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 88, "level": 4}}, {"headings_1": {"content": "\u201as\u0131 379- NAKAWEMBA", "page": 88, "level": 1}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grant", "metadata": {"headings": [{"headings_0": {"content": "Grant", "page": 88, "level": 1}}, {"headings_1": {"content": "Development", "page": 88, "level": 4}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| . \\_ \\|", "metadata": {"headings": [{"headings_0": {"content": "Grant", "page": 88, "level": 1}}, {"headings_1": {"content": "Development", "page": 88, "level": 4}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14/06/2023 ~ 1,003,000", "metadata": {"headings": [{"headings_0": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}, {"headings_1": {"content": "Grant", "page": 88, "level": 1}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| i 52 \\| Works- HAMIDU MWESIGE Allowances for other supervisory staff during 5851641 \n263311 Transitional \n203 spot Improvement of Kayambe-Kyanyi- \\| \n\\| Kabalira road \n. \nDevelopment Grant \n\\| \n53 Prod-206 PREMIUM SUPPLIES \u0131 Payment for fuel fr road works on Kitoma- 5852748 14/06/2023 14,405,711. 263311 Transitional", "metadata": {"headings": [{"headings_0": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}, {"headings_1": {"content": "Grant", "page": 88, "level": 1}}, [{"headings_0": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}, {"headings_1": {"content": "Grant", "page": 88, "level": 1}}], [{"headings_0": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}, {"headings_1": {"content": "Grant", "page": 88, "level": 1}}], [{"headings_0": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}, {"headings_1": {"content": "Grant", "page": 88, "level": 1}}], [{"headings_0": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}, {"headings_1": {"content": "Grant", "page": 88, "level": 1}}]], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AND LOGISTICS LTD \u201a Imara road", "metadata": {"headings": [{"headings_0": {"content": "AND LOGISTICS LTD \u201a Imara road", "page": 88, "level": 1}}, {"headings_1": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Grant 54 Prod-207 PREMIUM SUPPLIES . Payment for fuel for road works on Agaikaine- 5852748 14/06/2023 \n8,436,000. 263311 Transitional \nAND LOGISTICS LTD Kibingo road \nDevelopment Grant \n. \u201a55 Prod-208 PREMIUM SUPPLIES Payment for fuel for road works on Kibedi- 5852748 14/06/2023 9,075,998 263311 Transitional \n\\| \nAND LOGISTICS LTD . Kiguyo road. \nDevelopment Grant 56 Works- \\| \\_ Allowances other", "metadata": {"headings": [{"headings_0": {"content": "AND LOGISTICS LTD \u201a Imara road", "page": 88, "level": 1}}, {"headings_1": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}, [{"headings_0": {"content": "AND LOGISTICS LTD \u201a Imara road", "page": 88, "level": 1}}, {"headings_1": {"content": "14/06/2023 ~ 1,003,000", "page": 88, "level": 1}}]], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 5851641", "metadata": {"headings": [{"headings_0": {"content": "| 5851641", "page": 88, "level": 1}}, {"headings_1": {"content": "AND LOGISTICS LTD \u201a Imara road", "page": 88, "level": 1}}], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "~ 934,000 \n\\| HAMIDU MWESIGE for supervisory staff during 14/06/2023 263311 Transitional 202 \\| spot Improvement of Kibeedi-Kiguhyo road \nDevelopment Grant \n84 \n\\| 57 Works- NAKAWEMBA \nAllowances for other supervisory staff during 5852409 14/06/2023 \n2,180,000 263311 \\| Transitional \n\\| 206 JOSEPHINE 827465 spot Improvement of Kituma-Imara-Kasimbi \n\\| Development Grant road \\| \\| \\{ \\| 58 \\| 347- HAMIDU za \nfor Allowances for other Supervisory 5851641 14/06/2023 1,087,000 263311 Transitional \\|", "metadata": {"headings": [{"headings_0": {"content": "| 5851641", "page": 88, "level": 1}}, {"headings_1": {"content": "AND LOGISTICS LTD \u201a Imara road", "page": 88, "level": 1}}, [{"headings_0": {"content": "| 5851641", "page": 88, "level": 1}}, {"headings_1": {"content": "AND LOGISTICS LTD \u201a Imara road", "page": 88, "level": 1}}], [{"headings_0": {"content": "| 5851641", "page": 88, "level": 1}}, {"headings_1": {"content": "AND LOGISTICS LTD \u201a Imara road", "page": 88, "level": 1}}]], "page": 88, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ | |", "metadata": {"headings": [{"headings_0": {"content": "[ | |", "page": 89, "level": 1}}, {"headings_1": {"content": "| 5851641", "page": 88, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MWESIGE", "metadata": {"headings": [{"headings_0": {"content": "MWESIGE", "page": 89, "level": 2}}, {"headings_1": {"content": "[ | |", "page": 89, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \\| Works \n\\} Development Grant \\| \nstaff during Maintance of Karama Kitutu Road \\| \n\\| 59 362- \n\\| 4 nn \nHAMIDU MWESIGE Allowance \non \\| \nfor Other supervisory staff for 5851641 14/06/2023 1,620,000 263311 Transitional Works Kicunda Bweyale road Works", "metadata": {"headings": [{"headings_0": {"content": "MWESIGE", "page": 89, "level": 2}}, {"headings_1": {"content": "[ | |", "page": 89, "level": 1}}, [{"headings_0": {"content": "MWESIGE", "page": 89, "level": 2}}, {"headings_1": {"content": "[ | |", "page": 89, "level": 1}}], [{"headings_0": {"content": "MWESIGE", "page": 89, "level": 2}}, {"headings_1": {"content": "[ | |", "page": 89, "level": 1}}], [{"headings_0": {"content": "MWESIGE", "page": 89, "level": 2}}, {"headings_1": {"content": "[ | |", "page": 89, "level": 1}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development Grant", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "MWESIGE", "page": 89, "level": 2}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 60 \\| 341- NAKAWEMBA Facitation for \nL\\_ \\| \\| . \\_\\| \\| \nImprovement of Kateete 5852409 14/06/2023 3,110,000 263311 \\| Transitional \\| \nAIR irre \\_\\| i \nj Works JOSEPHINE \n\\} \\| 827465 \\_Bujogoro Road \n\\| Development Grant \\| 61 Works- NAKAWEMBA", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "MWESIGE", "page": 89, "level": 2}}, [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "MWESIGE", "page": 89, "level": 2}}], [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "MWESIGE", "page": 89, "level": 2}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for drivers and Operators spot Ih 14/06/2023 |", "metadata": {"headings": [{"headings_0": {"content": "for drivers and Operators spot Ih 14/06/2023 |", "page": 89, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe \nAllowance for 5852409 1,270,000 263311 \\| Transitional \\| 331 \n\\| Development Grant \nJOSEPHINE 827465 \nimprovement of Kibeedi- Kiguhyo Feeder Road \n\\| \\| \\_\\_ \n\\_ + \\| \\| \n\\| \n62 363- NAKAWEMBA \nzt \\| \nAllowance for Drivers and \n\\| Operators during 5852409 14/06/2023 1,535,000 263311 Transitional \\| \\| \u0131 Works \\| JOSEPHINE 827465 road Works of Kicunda- Bweyale \n\\_\\_\\_\\| Development Grant \\| \\| for \\| \\| \n63 Works-", "metadata": {"headings": [{"headings_0": {"content": "for drivers and Operators spot Ih 14/06/2023 |", "page": 89, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}, [{"headings_0": {"content": "for drivers and Operators spot Ih 14/06/2023 |", "page": 89, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], [{"headings_0": {"content": "for drivers and Operators spot Ih 14/06/2023 |", "page": 89, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], [{"headings_0": {"content": "for drivers and Operators spot Ih 14/06/2023 |", "page": 89, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], [{"headings_0": {"content": "for drivers and Operators spot Ih 14/06/2023 |", "page": 89, "level": 2}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NAKAWEMBA | Facilitation", "metadata": {"headings": [{"headings_0": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}, {"headings_1": {"content": "for drivers and Operators spot Ih 14/06/2023 |", "page": 89, "level": 2}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "culvert", "metadata": {"headings": [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "installation \\_\\_ \nalong. a 5852409 \n14/06/2023 \\| 2 ; . \n\u201a399,000 263311 Transitional \\_1200 JOSEPHINE 827465 Kakimbara-Kyakube Road \nDevelopment Grant NAKAWEMBA : \\|\\_\\_\\| : \n64 Works- \nFacilitation for culvert installation along Buhii 5852409 \na if 14/06/2023 E \n1,789,000 263311 Transitional \\| \\| \n\\| 201 JOSEPHINE 827465 je \nDevelopment Grant \\| i 348- \\_\\| NAKAWEMBA \n\\| 65 \na BEE on \nPayment for Allowance \nof Drivers and 5852409 14/06/2023 2,650,000 Transitional \n263311 \\_ \n\\| \n\\| Works JOSEPHINE \n827465 Operators for Machine Maintenance of \n\\| Development Grant \\| \n\\| ed ER NR \nKasabya Kidukule Road \nERS nk \\_\\_\\| \n66 \\| 405- \nx eg \n\u0131 NEW ERA Payment for supply of Construction \nBf \n\\| \nmaterials 5889903 15/06/2023 10,459,725 263311 Transitional \\| i Works \\| CONTRACTORS U SMC\\_ on Buhira Mundeba road \n\\| \nDevelopment Grant \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}, [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}], [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}], [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}], [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}], [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}], [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}], [{"headings_0": {"content": "culvert", "page": 89, "level": 1}}, {"headings_1": {"content": "NAKAWEMBA | Facilitation", "page": 89, "level": 2}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 89, "level": 1}}, {"headings_1": {"content": "culvert", "page": 89, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 89, "level": 1}}, {"headings_1": {"content": "culvert", "page": 89, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rs", "metadata": {"headings": [{"headings_0": {"content": "rs", "page": 89, "level": 2}}, {"headings_1": {"content": "LTD", "page": 89, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| 67 406- SATI CONTRACTORS U Payment for Supply of Construction Materials 5894814 15/06/2023 13,067,424 \\| 263311 \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "rs", "page": 89, "level": 2}}, {"headings_1": {"content": "LTD", "page": 89, "level": 1}}, [{"headings_0": {"content": "rs", "page": 89, "level": 2}}, {"headings_1": {"content": "LTD", "page": 89, "level": 1}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transitional", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 89, "level": 2}}, {"headings_1": {"content": "rs", "page": 89, "level": 2}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Works LTD \nfor Kyankuba- Kakimbahara Road \\| \n\\|\\_\\_\\| Development Grant", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 89, "level": 2}}, {"headings_1": {"content": "rs", "page": 89, "level": 2}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ne | eM | |", "metadata": {"headings": [{"headings_0": {"content": "| ne | eM | |", "page": 89, "level": 1}}, {"headings_1": {"content": "Transitional", "page": 89, "level": 2}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n68 480- KWEROSEV CO (U) \nLTD for supply of fuel Kakihimbara- \n\\| to 5884082 15/06/2023 3,820,800 263311 Transitional \\| \ni Be: \\| \n\\} Works kyahuba road \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| ne | eM | |", "page": 89, "level": 1}}, {"headings_1": {"content": "Transitional", "page": 89, "level": 2}}, [{"headings_0": {"content": "| ne | eM | |", "page": 89, "level": 1}}, {"headings_1": {"content": "Transitional", "page": 89, "level": 2}}], [{"headings_0": {"content": "| ne | eM | |", "page": 89, "level": 1}}, {"headings_1": {"content": "Transitional", "page": 89, "level": 2}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development Grant", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "| ne | eM | |", "page": 89, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "O0 I \u2014\u2014 69 403- \nKWEROSEV CO (U) LTD Paymentfor Supply of Fuel Igunda Wantema 6432706 28/06/2023 \n29,868,000 263311 \\| Transitional Works Katooke Road \nDevelopment Grant \\| \n\\_\\_\\| \n70 Works- NEW ERA \nPayment for supply and delivery of matterials 6434879 \\| 28/06/2023 \n11,111,017 263311 \\| Transitional \n\\| 600 CONTRACTORS U SMC along to Kasambya-Kaitambaraga road \n\\| Development Grant: \n\\| \nLTD \\| \\| \\| 71 468- NEW ERA", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "| ne | eM | |", "page": 89, "level": 1}}, [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "| ne | eM | |", "page": 89, "level": 1}}], [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "| ne | eM | |", "page": 89, "level": 1}}], [{"headings_0": {"content": "Development Grant", "page": 89, "level": 1}}, {"headings_1": {"content": "| ne | eM | |", "page": 89, "level": 1}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "28/06/2023 a |", "metadata": {"headings": [{"headings_0": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payment for supply of construction materials 6434879 \n\\| 2,481,472 263311 Transitional \\| \nWorks CONTRACTORS U SMC\\_\\| for kateete-bujogoro-muzizi road \n\\| \n\\| Development Grant LTD \\| \\| \n85 \n\\| 72 \\| WKS-551 \u2018PREMIUM SUPPLIES Payment for supply of fuel for Kateete 6436865 28/06/2023 14,544,000 263311 Transitional \n\\_ AND LOGISTICS LTD Bujogoro road \nDevelopment Grant E", "metadata": {"headings": [{"headings_0": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}, [{"headings_0": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], [{"headings_0": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], [{"headings_0": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], [{"headings_0": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}], [{"headings_0": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 89, "level": 1}}]], "page": 89, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| KWEROSEV", "metadata": {"headings": [{"headings_0": {"content": "| KWEROSEV", "page": 90, "level": 3}}, {"headings_1": {"content": "28/06/2023 a |", "page": 89, "level": 1}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "73 665- \nCO (U) LTD Pay't for fuel for works supervision \n6432706 \n28/06/2023 2,200,000 263311 Transitional \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| KWEROSEV", "page": 90, "level": 3}}, {"headings_1": {"content": "28/06/2023 a |", "page": 89, "level": 1}}, [{"headings_0": {"content": "| KWEROSEV", "page": 90, "level": 3}}, {"headings_1": {"content": "28/06/2023 a |", "page": 89, "level": 1}}], [{"headings_0": {"content": "| KWEROSEV", "page": 90, "level": 3}}, {"headings_1": {"content": "28/06/2023 a |", "page": 89, "level": 1}}], [{"headings_0": {"content": "| KWEROSEV", "page": 90, "level": 3}}, {"headings_1": {"content": "28/06/2023 a |", "page": 89, "level": 1}}]], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Works", "metadata": {"headings": [{"headings_0": {"content": "| Works", "page": 90, "level": 2}}, {"headings_1": {"content": "| KWEROSEV", "page": 90, "level": 3}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28/06/2023 5.155583 Development Grant \\| \naus", "metadata": {"headings": [{"headings_0": {"content": "| Works", "page": 90, "level": 2}}, {"headings_1": {"content": "| KWEROSEV", "page": 90, "level": 3}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "74 | 642-", "metadata": {"headings": [{"headings_0": {"content": "74 | 642-", "page": 90, "level": 1}}, {"headings_1": {"content": "| Works", "page": 90, "level": 2}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payment for supply of Grader Blades for 6434879 \n\\| 263311 Transitional \n\\| Works CONTRACTORS U SMC Karama Kitutu Road \nDevelopment Grant", "metadata": {"headings": [{"headings_0": {"content": "74 | 642-", "page": 90, "level": 1}}, {"headings_1": {"content": "| Works", "page": 90, "level": 2}}, [{"headings_0": {"content": "74 | 642-", "page": 90, "level": 1}}, {"headings_1": {"content": "| Works", "page": 90, "level": 2}}], [{"headings_0": {"content": "74 | 642-", "page": 90, "level": 1}}, {"headings_1": {"content": "| Works", "page": 90, "level": 2}}]], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n75 \\| 614 NEW ERA \nPayment for supply and Delivery of 6434879 28/06/2023 11,304,628 263311 Transitional \\| \n\\| Works \nCONTRACTORS U SMC \nConstruction materials along Kicunda Bweyale \n\u00a9 Development Grant \ni \n\\_ \n\\| KWEROSEV LTD supply to 6432706 28/06/2023 9,914,999 Transitional \nLTD \\_ Road \n76 \\| 417- \\| CO (U) Payment for of fuel kicunda- Bweyala \n263311 \n\\| Works road \nDevelopment Grant \n\u0131 77 \\| 651- \nKWEROSEV CO (U) LTD Payment for supply of fuel for Kasambya 6432706 28/06/2023 \\| 19,839,000 263311 Transitional \n\\| \n\\| \\_\\| Works Kidukule Kaitambaraga Road", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}, [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "74 | 642-", "page": 90, "level": 1}}]], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development Grant", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 90, "level": 1}}, {"headings_1": {"content": "LTD", "page": 90, "level": 2}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "78 639-", "metadata": {"headings": [{"headings_0": {"content": "78 639-", "page": 90, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NEW ERA \n\\_ Supply of Grader Blades for LG0023-050 \n6434879 28/06/2023 2,135,593 Transitional i 263311 \n\\| \\| Works CONTRACTORS U SMC \nDevelopment Grant .", "metadata": {"headings": [{"headings_0": {"content": "78 639-", "page": 90, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}, [{"headings_0": {"content": "78 639-", "page": 90, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}], [{"headings_0": {"content": "78 639-", "page": 90, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}], [{"headings_0": {"content": "78 639-", "page": 90, "level": 1}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}]], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", 79 Works- BAGIRE CHRIZETOM \\_ Facilitation to MOW to the deliver work plan for 6428931 28/06/2023 \n\\| \\_ development for FY2023- \\| 436 1011542 transitional grant \n22024 \nu \n' 80 Works- \\| NAKAWEMBA- \nPayment for facilitation to uganda road fund, \u00a9 6434443 28/06/2023 : \n\\| 437 \\_ JOSEPHINE 827465 Kampala to deliver Q4 \n870,000 263311 Transitional \nDevelopment Grant \n\\| \n~ 790,000 263311", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}, [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 90, "level": 2}}, {"headings_1": {"content": "78 639-", "page": 90, "level": 1}}]], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transitional", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 90, "level": 2}}, {"headings_1": {"content": "LTD", "page": 90, "level": 2}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Grant", "metadata": {"headings": [{"headings_0": {"content": "Transitional", "page": 90, "level": 2}}, {"headings_1": {"content": "LTD", "page": 90, "level": 2}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u0131 81 655-", "metadata": {"headings": [{"headings_0": {"content": "\u0131 81 655-", "page": 90, "level": 2}}, {"headings_1": {"content": "Transitional", "page": 90, "level": 2}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KWEROSEV CO (U) LTD \\_ Payment for supply of fuel for Karama Kitutu 6432706 \\_\\_\\_ Works \u201eRoad. \n86 \n28/06/2023 9,135,364 263311 Transitional", "metadata": {"headings": [{"headings_0": {"content": "\u0131 81 655-", "page": 90, "level": 2}}, {"headings_1": {"content": "Transitional", "page": 90, "level": 2}}, [{"headings_0": {"content": "\u0131 81 655-", "page": 90, "level": 2}}, {"headings_1": {"content": "Transitional", "page": 90, "level": 2}}], [{"headings_0": {"content": "\u0131 81 655-", "page": 90, "level": 2}}, {"headings_1": {"content": "Transitional", "page": 90, "level": 2}}]], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development Grant", "metadata": {"headings": [{"headings_0": {"content": "Development Grant", "page": 90, "level": 1}}, {"headings_1": {"content": "\u0131 81 655-", "page": 90, "level": 2}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "449,320,511", "metadata": {"headings": [{"headings_0": {"content": "449,320,511", "page": 90, "level": 4}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}], "page": 90, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 19: Inspection of service delive \nindicators under Transitional Road Rehabilitation = \nNRT A OR ner \n\\| No Programme \nActivity inspected \\| Total expenditure \\| Summary \\} \n\\| \nof Pictorial evidence from \\| \\| findings \\| Inspections \\| \"\\| 09-Integrated \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "449,320,511", "page": 90, "level": 4}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}, [{"headings_0": {"content": "449,320,511", "page": 90, "level": 4}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}], [{"headings_0": {"content": "449,320,511", "page": 90, "level": 4}}, {"headings_1": {"content": "Development Grant", "page": 90, "level": 1}}]], "page": 91, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "metadata": {"headings": [{"headings_0": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}, {"headings_1": {"content": "449,320,511", "page": 90, "level": 4}}], "page": 91, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| Rehabilitation \n\\| \\| = == \\|", "metadata": {"headings": [{"headings_0": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}, {"headings_1": {"content": "449,320,511", "page": 90, "level": 4}}, [{"headings_0": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}, {"headings_1": {"content": "449,320,511", "page": 90, "level": 4}}]], "page": 91, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "works", "metadata": {"headings": [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], "page": 91, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| Infrastructure And Services Masenge road (7.3km) \\| \n\\| \u2014 \\| done as per ET \n\\|were \\| \\| ZT\u201d \\| \n\\| \n\\| \nj \n\\| \\| \\| \\| \\| \nBOQs and the roads \\| \n\\| \n\\| \\| \\| \n\\| were fully operational. \\| \nHowever, the roads \\| \n\\| \n\\| had started narrowing \\| \\| \nl \n\\| from over grown \\| \\| bushes there \\| as was \\| \\| \n\\| no routine manual \\| I \n\\| \\| \\| maintenance done on \n\\| \n\\| the road. ke \n09-Integrated Transport \\| Kabasekende \\_\\_\\| \n\\| 22,487,000 Rehabilitation works \nInfrastructure And Services Nyamusoga-Kigaalya- \nwere done as per \nKitooga road (9KM \nBOQs and the roads \nwere fully operational. IE \n. \nHowever, the roads \ner \nhad started narrowing \\| \\| from over grown \nbushes as there was \nno routine manual \nmaintenance done on \\| \nthe road. \n\\| \\| I \n87 \n09-Integrated Transport Bukonda-Buhango- \\| 18,777,175 \nRehabilitation works \\} \nInfrastructure And Services Rwenga \nroad (6KM) \\| done were as per \nBOQs and the roads \u201a \nwere fully operational. \\| \n\\| 09-Integrated Transport Kirabibanga-Byalemera- 20,332,000 \n\\_ Rehabilitation works \n\\| Infrastructure And Services Kigaaza- Bwamiramira \\| \n\\| were done as per", "metadata": {"headings": [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}, [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}], [{"headings_0": {"content": "works", "page": 91, "level": 1}}, {"headings_1": {"content": "Transport Kasambya \u2014 Kiduukuule | 40,000,000", "page": 91, "level": 2}}]], "page": 91, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| (3,5km)", "metadata": {"headings": [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], "page": 92, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BOQs and the roads \\| \n. \n. \n\\_ fully operational. \n\\| \n\\| \nwere \n\\| \\| i \n\\| \\| \\| \n88 \nAppendix 20: Disbursement of Parish Revolving Fund (PRF) to the Households", "metadata": {"headings": [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}, [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}], [{"headings_0": {"content": "| (3,5km)", "page": 92, "level": 1}}, {"headings_1": {"content": "works", "page": 91, "level": 1}}]], "page": 92, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SN", "metadata": {"headings": [{"headings_0": {"content": "| SN", "page": 93, "level": 2}}, {"headings_1": {"content": "| (3,5km)", "page": 92, "level": 1}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Vote Parish PDM SACCO Name Total PRF received Total Undisbursed \n\\_ \u2014 %age Tre", "metadata": {"headings": [{"headings_0": {"content": "| SN", "page": 93, "level": 2}}, {"headings_1": {"content": "| (3,5km)", "page": 92, "level": 1}}, [{"headings_0": {"content": "| SN", "page": 93, "level": 2}}, {"headings_1": {"content": "| (3,5km)", "page": 92, "level": 1}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Remarks", "metadata": {"headings": [{"headings_0": {"content": "Remarks", "page": 93, "level": 4}}, {"headings_1": {"content": "| SN", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \n\\| Name Name \n(2021/2022 & Disbursements", "metadata": {"headings": [{"headings_0": {"content": "Remarks", "page": 93, "level": 4}}, {"headings_1": {"content": "| SN", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | 2022/2023) | (Loans)", "metadata": {"headings": [{"headings_0": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 93, "level": 4}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "disbursed \\| L \n\\| @ \\|) \n\\| (C) = ee \u2014", "metadata": {"headings": [{"headings_0": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 93, "level": 4}}, [{"headings_0": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 93, "level": 4}}], [{"headings_0": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 93, "level": 4}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "et", "metadata": {"headings": [{"headings_0": {"content": "et", "page": 93, "level": 3}}, {"headings_1": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| a \n\u2014 \n1 Kibaale Kahyooro Kahyoro Bwamiramira i 107,833,456 107,000,000 833,456 99% Optimal disbursement \\| DG \\| \\_PDM SACCO LTD \\| \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "et", "page": 93, "level": 3}}, {"headings_1": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}, [{"headings_0": {"content": "et", "page": 93, "level": 3}}, {"headings_1": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}], [{"headings_0": {"content": "et", "page": 93, "level": 3}}, {"headings_1": {"content": "| | 2022/2023) | (Loans)", "page": 93, "level": 1}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kibaale", "metadata": {"headings": [{"headings_0": {"content": "Kibaale", "page": 93, "level": 2}}, {"headings_1": {"content": "et", "page": 93, "level": 3}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n2 Kibingo BE fo", "metadata": {"headings": [{"headings_0": {"content": "Kibaale", "page": 93, "level": 2}}, {"headings_1": {"content": "et", "page": 93, "level": 3}}, [{"headings_0": {"content": "Kibaale", "page": 93, "level": 2}}, {"headings_1": {"content": "et", "page": 93, "level": 3}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kibingo", "metadata": {"headings": [{"headings_0": {"content": "Kibingo", "page": 93, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bwamiramira", "metadata": {"headings": [{"headings_0": {"content": "Bwamiramira", "page": 93, "level": 1}}, {"headings_1": {"content": "Kibingo", "page": 93, "level": 1}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM a ; ee ee \n107,833,456 106,000,000 \\| 1,833,456 98% Optimal disbursement DLG SACCO LTD \n3 ? N \n\\| \\| \\| Kibaale Kiribanga Kiribanga \n\\_\\_\\| \\| \\| \n. \n: ] \n2 j Bwamiramira 107,833,456 107,000,000 833,456 99% Optimal disbursement", "metadata": {"headings": [{"headings_0": {"content": "Bwamiramira", "page": 93, "level": 1}}, {"headings_1": {"content": "Kibingo", "page": 93, "level": 1}}, [{"headings_0": {"content": "Bwamiramira", "page": 93, "level": 1}}, {"headings_1": {"content": "Kibingo", "page": 93, "level": 1}}], [{"headings_0": {"content": "Bwamiramira", "page": 93, "level": 1}}, {"headings_1": {"content": "Kibingo", "page": 93, "level": 1}}], [{"headings_0": {"content": "Bwamiramira", "page": 93, "level": 1}}, {"headings_1": {"content": "Kibingo", "page": 93, "level": 1}}], [{"headings_0": {"content": "Bwamiramira", "page": 93, "level": 1}}, {"headings_1": {"content": "Kibingo", "page": 93, "level": 1}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_| DLG Kibaale |__| PDM SACCO LTD |", "metadata": {"headings": [{"headings_0": {"content": "_| DLG Kibaale |__| PDM SACCO LTD |", "page": 93, "level": 1}}, {"headings_1": {"content": "Bwamiramira", "page": 93, "level": 1}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I I.", "metadata": {"headings": [{"headings_0": {"content": "I I.", "page": 93, "level": 2}}, {"headings_1": {"content": "_| DLG Kibaale |__| PDM SACCO LTD |", "page": 93, "level": 1}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ln \nu \n\\_ \nI \n& \nKabasekend Kabasekende \n108,664,010 107,000,000 1,664,010 98% Optimal disbursement DLG Kabasekende PDM SACCO \n\\| \u20ac \n\\|", "metadata": {"headings": [{"headings_0": {"content": "I I.", "page": 93, "level": 2}}, {"headings_1": {"content": "_| DLG Kibaale |__| PDM SACCO LTD |", "page": 93, "level": 1}}, [{"headings_0": {"content": "I I.", "page": 93, "level": 2}}, {"headings_1": {"content": "_| DLG Kibaale |__| PDM SACCO LTD |", "page": 93, "level": 1}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ela", "metadata": {"headings": [{"headings_0": {"content": "Ela", "page": 93, "level": 4}}, {"headings_1": {"content": "I I.", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| cd \\| en \nz \n5 Kibaale Nyamugura \n\\| Nyamugura Kabasekende 107,833,456 107,000,000 833,456 99% Optimal disbursement \nen \\| \\| Serum \n\\| DLG Kibaale 2.20. \\|PSMSACCOLTD \n\\| \nnn \nnn \n\\| \nBu \n\\| \n6 \nKabaleega Kabalega Kibaale PDM \n101,010,000 \\| 100,000,000 \\| 1,010,000 99% Optimal disbursement \\|", "metadata": {"headings": [{"headings_0": {"content": "Ela", "page": 93, "level": 4}}, {"headings_1": {"content": "I I.", "page": 93, "level": 2}}, [{"headings_0": {"content": "Ela", "page": 93, "level": 4}}, {"headings_1": {"content": "I I.", "page": 93, "level": 2}}], [{"headings_0": {"content": "Ela", "page": 93, "level": 4}}, {"headings_1": {"content": "I I.", "page": 93, "level": 2}}], [{"headings_0": {"content": "Ela", "page": 93, "level": 4}}, {"headings_1": {"content": "I I.", "page": 93, "level": 2}}], [{"headings_0": {"content": "Ela", "page": 93, "level": 4}}, {"headings_1": {"content": "I I.", "page": 93, "level": 2}}], [{"headings_0": {"content": "Ela", "page": 93, "level": 4}}, {"headings_1": {"content": "I I.", "page": 93, "level": 2}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Be SACCO LTD", "metadata": {"headings": [{"headings_0": {"content": "Be SACCO LTD", "page": 93, "level": 2}}, {"headings_1": {"content": "Ela", "page": 93, "level": 4}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Kibaale Masaaza Masaaza \n\\| \\| \\| f \\| 5", "metadata": {"headings": [{"headings_0": {"content": "Be SACCO LTD", "page": 93, "level": 2}}, {"headings_1": {"content": "Ela", "page": 93, "level": 4}}, [{"headings_0": {"content": "Be SACCO LTD", "page": 93, "level": 2}}, {"headings_1": {"content": "Ela", "page": 93, "level": 4}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| is", "metadata": {"headings": [{"headings_0": {"content": "| is", "page": 93, "level": 1}}, {"headings_1": {"content": "Be SACCO LTD", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TER Re ne \nan Kibale PDM 107,833,456 107,000,000 833,456 99% Optimal disbursement \\| \nDLG \\| SACCO LTD \nKibaale \\| \\| \\| \n\\| \n. \n8 \n\\| \n\\| \nRuguuza Ruguuza Kibaale PDM \\| 107,833,456 107,000,000 833,456 99% Optimal disbursement DLG Le SACCO LTD \\| \n\\_ \\| \\| \\| \nee \n9 Kibaale \nKarangara Matale 107,833,456 107,000,000 833,456 99% Optimal disbursement", "metadata": {"headings": [{"headings_0": {"content": "| is", "page": 93, "level": 1}}, {"headings_1": {"content": "Be SACCO LTD", "page": 93, "level": 2}}, [{"headings_0": {"content": "| is", "page": 93, "level": 1}}, {"headings_1": {"content": "Be SACCO LTD", "page": 93, "level": 2}}], [{"headings_0": {"content": "| is", "page": 93, "level": 1}}, {"headings_1": {"content": "Be SACCO LTD", "page": 93, "level": 2}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Karangara", "metadata": {"headings": [{"headings_0": {"content": "Karangara", "page": 93, "level": 2}}, {"headings_1": {"content": "| is", "page": 93, "level": 1}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM z Pg ier \nee SOON gern \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Karangara", "page": 93, "level": 2}}, {"headings_1": {"content": "| is", "page": 93, "level": 1}}, [{"headings_0": {"content": "Karangara", "page": 93, "level": 2}}, {"headings_1": {"content": "| is", "page": 93, "level": 1}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 93, "level": 2}}, {"headings_1": {"content": "Karangara", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 93, "level": 1}}, {"headings_1": {"content": "DLG", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \\\\ Matale", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 93, "level": 1}}, {"headings_1": {"content": "DLG", "page": 93, "level": 2}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "; \n10 Kibaale Kitaba Kitaba PDM \n107,833,456 107,000,000 833,456 99% Optimal disbursement DLG \\| \\| \n\\| \n[\\| TOTAL I 1,072,341,658 \\| \\_\\_1,062,000,000 10,341,658 \\| 99% \\| \n\\| \n\\| \nnn \n89 \nAppendix 21: Parish Development Committees (PDC) \nSn \\| Parish Name PDC Members Title \n1 Kahyooro Parish Kyotanihire Coronerius \nChairperson LC11 ' \n2 Kahyooro Parish \\| Byendaimira Godfrey Secretary \n3 Kahyooro Parish Asiimwe Mary \nWomen representative \\_ \n4 Kahyooro Parish Sengozi John", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}, [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}], [{"headings_0": {"content": "SACCO", "page": 93, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 1}}]], "page": 93, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PWD's", "metadata": {"headings": [{"headings_0": {"content": "PWD's", "page": 94, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 4}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kahyooro Parish \\| Kyaterekera Mary \nYouth chairperson \n\\| Kahyooro Parish \\| Tibaimanya Matia \nNRM Ruling party \nKahyooro Parish ' Nansamba Mangadalene \\_ Elderly", "metadata": {"headings": [{"headings_0": {"content": "PWD's", "page": 94, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 4}}, [{"headings_0": {"content": "PWD's", "page": 94, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 4}}], [{"headings_0": {"content": "PWD's", "page": 94, "level": 4}}, {"headings_1": {"content": "SACCO", "page": 93, "level": 4}}]], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Parish Nsugwa", "metadata": {"headings": [{"headings_0": {"content": "| Parish Nsugwa", "page": 94, "level": 2}}, {"headings_1": {"content": "PWD's", "page": 94, "level": 4}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kibingo 1 Catherine representative", "metadata": {"headings": [{"headings_0": {"content": "| Parish Nsugwa", "page": 94, "level": 2}}, {"headings_1": {"content": "PWD's", "page": 94, "level": 4}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Women", "metadata": {"headings": [{"headings_0": {"content": "Women", "page": 94, "level": 2}}, {"headings_1": {"content": "| Parish Nsugwa", "page": 94, "level": 2}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kibingo Parish Isimbwa Micheal \nOpinion Leader =a r Kibingo Parish Ka bagole Ha rriet PWDs \n\\| \n11 Kibingo Parish Bitamazire Kirizestom \nNRM ruling party", "metadata": {"headings": [{"headings_0": {"content": "Women", "page": 94, "level": 2}}, {"headings_1": {"content": "| Parish Nsugwa", "page": 94, "level": 2}}, [{"headings_0": {"content": "Women", "page": 94, "level": 2}}, {"headings_1": {"content": "| Parish Nsugwa", "page": 94, "level": 2}}], [{"headings_0": {"content": "Women", "page": 94, "level": 2}}, {"headings_1": {"content": "| Parish Nsugwa", "page": 94, "level": 2}}], [{"headings_0": {"content": "Women", "page": 94, "level": 2}}, {"headings_1": {"content": "| Parish Nsugwa", "page": 94, "level": 2}}]], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12 | Kibingo Parish Katesigwa Steven", "metadata": {"headings": [{"headings_0": {"content": "12 | Kibingo Parish Katesigwa Steven", "page": 94, "level": 1}}, {"headings_1": {"content": "Women", "page": 94, "level": 2}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Chairperson LCH", "metadata": {"headings": [{"headings_0": {"content": "Chairperson LCH", "page": 94, "level": 1}}, {"headings_1": {"content": "12 | Kibingo Parish Katesigwa Steven", "page": 94, "level": 1}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13 Kibingo Parish \\_ Nalwanga Caroline", "metadata": {"headings": [{"headings_0": {"content": "Chairperson LCH", "page": 94, "level": 1}}, {"headings_1": {"content": "12 | Kibingo Parish Katesigwa Steven", "page": 94, "level": 1}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secretary", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "Chairperson LCH", "page": 94, "level": 1}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 Kibingo Parish \nKasabe Peter \\_", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "Chairperson LCH", "page": 94, "level": 1}}, [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "Chairperson LCH", "page": 94, "level": 1}}]], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Youth", "metadata": {"headings": [{"headings_0": {"content": "Youth", "page": 94, "level": 4}}, {"headings_1": {"content": "Secretary", "page": 94, "level": 2}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \\|", "metadata": {"headings": [{"headings_0": {"content": "Youth", "page": 94, "level": 4}}, {"headings_1": {"content": "Secretary", "page": 94, "level": 2}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "leader", "metadata": {"headings": [{"headings_0": {"content": "leader", "page": 94, "level": 2}}, {"headings_1": {"content": "Youth", "page": 94, "level": 4}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15 Kiribanga Parish Kyozaire Joseph \nChairperson LC11 \\_ \n16 Kiribanga Parish Byendaimira Godfrey", "metadata": {"headings": [{"headings_0": {"content": "leader", "page": 94, "level": 2}}, {"headings_1": {"content": "Youth", "page": 94, "level": 4}}, [{"headings_0": {"content": "leader", "page": 94, "level": 2}}, {"headings_1": {"content": "Youth", "page": 94, "level": 4}}], [{"headings_0": {"content": "leader", "page": 94, "level": 2}}, {"headings_1": {"content": "Youth", "page": 94, "level": 4}}]], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secretary", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "90 \nAudit remarks", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}, [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}]], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Did not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action \n. plans for the FY 2022/2023 \nDid not prepare parish priorities and action \n\\| plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n7 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n\\_ \nDid not parish priorities and action prepare \n\\| \\_ \nplans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n17 \\_Kiribanga Parish Nakayi Susan \nWomen representative \n\\| Parish 1 Byaruhanga is Kiribanga \nDeo \\| PWD \n19 Kiribanga Parish \\| Tusiime Alideki \nJulius Youth representative ; \n20 Kiribanga Parish Katusabe Anna Farindah NRM ruling party \nI \nDid not prepare parish priorities and action \n\\| \\| plans for the FY 2022/2023 \net Did not parish priorities and action \\|", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}, [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 94, "level": 2}}, {"headings_1": {"content": "leader", "page": 94, "level": 2}}]], "page": 94, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "prepare", "metadata": {"headings": [{"headings_0": {"content": "prepare", "page": 95, "level": 1}}, {"headings_1": {"content": "Secretary", "page": 94, "level": 2}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "plans for the FY 2022/2023 \n\\| \n\\| Did not prepare parish priorities and action \\| plans for the FY 2022/2023 \nDid not \nparish priorities and action \\|", "metadata": {"headings": [{"headings_0": {"content": "prepare", "page": 95, "level": 1}}, {"headings_1": {"content": "Secretary", "page": 94, "level": 2}}, [{"headings_0": {"content": "prepare", "page": 95, "level": 1}}, {"headings_1": {"content": "Secretary", "page": 94, "level": 2}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "prepare", "metadata": {"headings": [{"headings_0": {"content": "prepare", "page": 95, "level": 1}}, {"headings_1": {"content": "prepare", "page": 95, "level": 1}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "plans for the FY 2022/2023 \\| 21 Lubenga Elderly \\| - \n\\| Kiribanga Parish \n\\|", "metadata": {"headings": [{"headings_0": {"content": "prepare", "page": 95, "level": 1}}, {"headings_1": {"content": "prepare", "page": 95, "level": 1}}, [{"headings_0": {"content": "prepare", "page": 95, "level": 1}}, {"headings_1": {"content": "prepare", "page": 95, "level": 1}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Charles", "metadata": {"headings": [{"headings_0": {"content": "Charles", "page": 95, "level": 1}}, {"headings_1": {"content": "prepare", "page": 95, "level": 1}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Did not prepare parish priorities and action \n22 \nKabasekende Parish Sanyu", "metadata": {"headings": [{"headings_0": {"content": "Charles", "page": 95, "level": 1}}, {"headings_1": {"content": "prepare", "page": 95, "level": 1}}, [{"headings_0": {"content": "Charles", "page": 95, "level": 1}}, {"headings_1": {"content": "prepare", "page": 95, "level": 1}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Vincent |", "metadata": {"headings": [{"headings_0": {"content": "| Vincent |", "page": 95, "level": 1}}, {"headings_1": {"content": "Charles", "page": 95, "level": 1}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Chairperson LCI \n23 Kabasekende Parish", "metadata": {"headings": [{"headings_0": {"content": "| Vincent |", "page": 95, "level": 1}}, {"headings_1": {"content": "Charles", "page": 95, "level": 1}}, [{"headings_0": {"content": "| Vincent |", "page": 95, "level": 1}}, {"headings_1": {"content": "Charles", "page": 95, "level": 1}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bainomugisha", "metadata": {"headings": [{"headings_0": {"content": "Bainomugisha", "page": 95, "level": 1}}, {"headings_1": {"content": "| Vincent |", "page": 95, "level": 1}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Dans \\| Secretary \nKabasekende Parish Bakunda Christine I NRM \nRuling party \n\\| plans for the FY 2022/2023 \nDid not prepare parish priorities and action \\| i plans for the FY 2022/2023 \n= ; \\| Did not \nprepare \nparish priorities and action plans for the FY 2022/2023 \n\\| priorities action Did not prepare parish", "metadata": {"headings": [{"headings_0": {"content": "Bainomugisha", "page": 95, "level": 1}}, {"headings_1": {"content": "| Vincent |", "page": 95, "level": 1}}, [{"headings_0": {"content": "Bainomugisha", "page": 95, "level": 1}}, {"headings_1": {"content": "| Vincent |", "page": 95, "level": 1}}], [{"headings_0": {"content": "Bainomugisha", "page": 95, "level": 1}}, {"headings_1": {"content": "| Vincent |", "page": 95, "level": 1}}], [{"headings_0": {"content": "Bainomugisha", "page": 95, "level": 1}}, {"headings_1": {"content": "| Vincent |", "page": 95, "level": 1}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 95, "level": 2}}, {"headings_1": {"content": "Bainomugisha", "page": 95, "level": 1}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "plans for the FY 2022/2023 \n\\| Kabasekende Parish \nBirungi Sefuroza \\_PWDS \\| \nnn Did not prepare parish priorities and action \\| \\| \n\\| Kabasekende Parish I \n4 \nplans for the FY 2022/2023 \nKyarikunda Godetti Opinion Leader au \neen eee Did not prepare parish priorities and action Plans for the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 95, "level": 2}}, {"headings_1": {"content": "Bainomugisha", "page": 95, "level": 1}}, [{"headings_0": {"content": "and", "page": 95, "level": 2}}, {"headings_1": {"content": "Bainomugisha", "page": 95, "level": 1}}], [{"headings_0": {"content": "and", "page": 95, "level": 2}}, {"headings_1": {"content": "Bainomugisha", "page": 95, "level": 1}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Kabasekende Parish Kitone | |", "metadata": {"headings": [{"headings_0": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}, {"headings_1": {"content": "and", "page": 95, "level": 2}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}, {"headings_1": {"content": "and", "page": 95, "level": 2}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lwarence Youth", "metadata": {"headings": [{"headings_0": {"content": "Lwarence Youth", "page": 95, "level": 4}}, {"headings_1": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Did not prepare parish priorities and action \n\\| \\| lans for the FY 2022/2023 \na I \n28 Kabasekende Parish Nsungwa Rosemary \n\\| 3 es] Women \ncouncil \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n\\| \n29 Nyamugura \n\\| Kakande Geofrey \"\\| \nChairperson LEI \\_\\_ \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Lwarence Youth", "page": 95, "level": 4}}, {"headings_1": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}, [{"headings_0": {"content": "Lwarence Youth", "page": 95, "level": 4}}, {"headings_1": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}], [{"headings_0": {"content": "Lwarence Youth", "page": 95, "level": 4}}, {"headings_1": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}], [{"headings_0": {"content": "Lwarence Youth", "page": 95, "level": 4}}, {"headings_1": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}], [{"headings_0": {"content": "Lwarence Youth", "page": 95, "level": 4}}, {"headings_1": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}], [{"headings_0": {"content": "Lwarence Youth", "page": 95, "level": 4}}, {"headings_1": {"content": "| Kabasekende Parish Kitone | |", "page": 95, "level": 2}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Parish", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 95, "level": 2}}, {"headings_1": {"content": "Lwarence Youth", "page": 95, "level": 4}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Did not prepare parish priorities and action \nsa Bie = \na ae \\| \nI 30 Nyamugura Parish Senyonjo Robert", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 95, "level": 2}}, {"headings_1": {"content": "Lwarence Youth", "page": 95, "level": 4}}, [{"headings_0": {"content": "Parish", "page": 95, "level": 2}}, {"headings_1": {"content": "Lwarence Youth", "page": 95, "level": 4}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PwDs", "metadata": {"headings": [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nBE \njo 31 Nyamugura Parish Kyakuha Jesca \n\\| \nWomen representative \nesi \ncl is \\| \n32 Nyamugura Parish Naiga Mary Gorret \nOpinion Leader \n\\{\\| \n; \n33 Nyamugura Parish Nsamba Francis Youth \n91 \nplans for the FY 2022/2023 \n\\| fee \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n1 \\| \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action \\| \\| plans for the FY 2022/2023 \n\\| Did \nnot prepare parish priorities and action \n\\| \nplans for the FY 2022/2023 = \n34 \\| Nyamugura Parish Buletendwa A. Aloysious Secretary \n\\| \n35 Nyamugura Parish \n36 \\| Kabaleega Parish ' Myaliro Noeline \nChairperson LC IT \n\\} \n\\| \n37 Kabaleega Parish Nabukaru Sylivia", "metadata": {"headings": [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}, [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}], [{"headings_0": {"content": "PwDs", "page": 95, "level": 2}}, {"headings_1": {"content": "Parish", "page": 95, "level": 2}}]], "page": 95, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secretary", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "PwDs", "page": 95, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38 \\|", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "PwDs", "page": 95, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kabaleega Parish . Nakyanzi Judith Representative", "metadata": {"headings": [{"headings_0": {"content": "Kabaleega Parish . Nakyanzi Judith Representative", "page": 96, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Women \n\\| \n39 Kabaleega Parish Kalya Niclos", "metadata": {"headings": [{"headings_0": {"content": "Kabaleega Parish . Nakyanzi Judith Representative", "page": 96, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 96, "level": 2}}, [{"headings_0": {"content": "Kabaleega Parish . Nakyanzi Judith Representative", "page": 96, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 96, "level": 2}}], [{"headings_0": {"content": "Kabaleega Parish . Nakyanzi Judith Representative", "page": 96, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 96, "level": 2}}]], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_PWD'S", "metadata": {"headings": [{"headings_0": {"content": "_PWD'S", "page": 96, "level": 1}}, {"headings_1": {"content": "Kabaleega Parish . Nakyanzi Judith Representative", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ".", "metadata": {"headings": [{"headings_0": {"content": "_PWD'S", "page": 96, "level": 1}}, {"headings_1": {"content": "Kabaleega Parish . Nakyanzi Judith Representative", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "40 | Kabaleega Parish Mutabazi Johnmary", "metadata": {"headings": [{"headings_0": {"content": "40 | Kabaleega Parish Mutabazi Johnmary", "page": 96, "level": 2}}, {"headings_1": {"content": "_PWD'S", "page": 96, "level": 1}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Youth", "metadata": {"headings": [{"headings_0": {"content": "Youth", "page": 96, "level": 2}}, {"headings_1": {"content": "40 | Kabaleega Parish Mutabazi Johnmary", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n41 Kabaleega Parish \u201a Irumba Julius", "metadata": {"headings": [{"headings_0": {"content": "Youth", "page": 96, "level": 2}}, {"headings_1": {"content": "40 | Kabaleega Parish Mutabazi Johnmary", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ruling", "metadata": {"headings": [{"headings_0": {"content": "Ruling", "page": 96, "level": 2}}, {"headings_1": {"content": "Youth", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \\| Kabaleega Parish Nabatanzi Victoria \nOpinion leader \n43 Masaaza Parish ' Babyesiza Antwanita", "metadata": {"headings": [{"headings_0": {"content": "Ruling", "page": 96, "level": 2}}, {"headings_1": {"content": "Youth", "page": 96, "level": 2}}, [{"headings_0": {"content": "Ruling", "page": 96, "level": 2}}, {"headings_1": {"content": "Youth", "page": 96, "level": 2}}]], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Chairperson", "metadata": {"headings": [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Ruling", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "44 ; Masaaza Parish Mukonyezi Winfred\u201c", "metadata": {"headings": [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Ruling", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secretary", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n45 Masaaza Parish Kyakuha Agnes \nWomen representative \n46 \\} Masaaza Parish Kyalisiima Asuma \nChairperson youth i \n47 Masaaza Parish Byaruhanga Jacob", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}, [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Secretary", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}]], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PWD", "metadata": {"headings": [{"headings_0": {"content": "PWD", "page": 96, "level": 4}}, {"headings_1": {"content": "Secretary", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "48 Masaaza Parish Mary \n\\_ Kyakuha NRM", "metadata": {"headings": [{"headings_0": {"content": "PWD", "page": 96, "level": 4}}, {"headings_1": {"content": "Secretary", "page": 96, "level": 2}}, [{"headings_0": {"content": "PWD", "page": 96, "level": 4}}, {"headings_1": {"content": "Secretary", "page": 96, "level": 2}}]], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Chairperson", "metadata": {"headings": [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "PWD", "page": 96, "level": 4}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "49 Masaaza Parish Sanyu Sulaiman \nOpinion leader \n50 \\| Ruguuza Parish Kibuuka Peter", "metadata": {"headings": [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "PWD", "page": 96, "level": 4}}, [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "PWD", "page": 96, "level": 4}}], [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "PWD", "page": 96, "level": 4}}]], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Chairperson", "metadata": {"headings": [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\} \n92", "metadata": {"headings": [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}, [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}]], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Did not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n. \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n\\_ Did not prepare parish priorities and action \n\\| plans for the FY 2022/2023 \n\u00a9 Did not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action \\| plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action \\| plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action \n\\_ plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \n\\_ Did not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action plans for the FY 2022/2023 \nDid not prepare parish priorities and action \n\\_ plans for the FY 2022/2023 \n\\_ Did not prepare parish priorities and action plans for the FY 2022/2023 \n51 Ruguuza Parish Nalubobwe Peragia \\| secretary \n\\| \n: IE Me \\| \n52 Ruguuza \nParish Murumba Ibrahim PWD'S \n\\| Mi Be \na \n\\_ \n\\\\ \nj \n53 Ruguuza Parish Nasaka Edith \n\\| Eldery \n\\| Did not parish priorities and \\|", "metadata": {"headings": [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}, [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "Chairperson", "page": 96, "level": 2}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}]], "page": 96, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "prepare", "metadata": {"headings": [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "action \nplans for the FY 2022/2023 \n: = \\|. \n\\_ = Did not prepare parish priorities and action \\| plans for the FY 2022/2023 \n\\_\\| \nDid not prepare parish priorities and action \n\\| plans for the FY 2022/2023 \n54 Ruguuza Parish Night Beatrice \n\\| \nWomen representative \nDid not prepare parish priorities and action \\| \\| \nplans for the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}, [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}], [{"headings_0": {"content": "prepare", "page": 97, "level": 1}}, {"headings_1": {"content": "Chairperson", "page": 96, "level": 2}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "metadata": {"headings": [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Did not prepare parish priorities and \nplans for the FY 2022/2023 \n\\| NRM \\| I \n56 Ruguuza Parish \n\\| \n\\_\\_ A \nTomanya Evarest \nruling party \n\\| Did not prepare parish priorities and action \\| \n\\| \n\\| plans for the FY 2022/2023 \n57 Parish st \nKarangara Ssebayida James chairperson Ta \n\\| Did not prepare parish priorities and action \\| \n\\_\\| plans for the FY 2022/2023 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}, [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}], [{"headings_0": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, {"headings_1": {"content": "prepare", "page": 97, "level": 1}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AL", "metadata": {"headings": [{"headings_0": {"content": "AL", "page": 97, "level": 3}}, {"headings_1": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "58 Karangara Parish \n\\| Mukisa \nFredrick or \\|", "metadata": {"headings": [{"headings_0": {"content": "AL", "page": 97, "level": 3}}, {"headings_1": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}, [{"headings_0": {"content": "AL", "page": 97, "level": 3}}, {"headings_1": {"content": "55 -Ruguuza Parish Mukwaya Godfrey Youth | action", "page": 97, "level": 2}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Secretary", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Did not prepare parish \npriorities \nand Lisa action \n\\_plans for the FY 2022/2023 \n59 Resty \n\\| Karangara Parish \nNambogo \\| Women representative \\| \\| Did not prepare parish priorities and action \n\\| plans fe for the FY 2022/2023 \n\\| Karangara Parish \n60 William", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}, [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Youth \\_ \\| \nDid not prepare parish priorities and action \\|", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\| \u2014 nn [ \n\\_\\_plans f for the FY 2022/2023 \n61 Karangara Parish Kiiza John \nDid not prepare parish priorities and action \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}, [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}], [{"headings_0": {"content": "Secretary", "page": 97, "level": 2}}, {"headings_1": {"content": "AL", "page": 97, "level": 3}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PWD", "metadata": {"headings": [{"headings_0": {"content": "PWD", "page": 97, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 97, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \nI Karangara Parish \n= plans fi for the FY 2022/2023 \\| \n62", "metadata": {"headings": [{"headings_0": {"content": "PWD", "page": 97, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 97, "level": 2}}, [{"headings_0": {"content": "PWD", "page": 97, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 97, "level": 2}}], [{"headings_0": {"content": "PWD", "page": 97, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 97, "level": 2}}], [{"headings_0": {"content": "PWD", "page": 97, "level": 2}}, {"headings_1": {"content": "Secretary", "page": 97, "level": 2}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kasangaki Benard", "metadata": {"headings": [{"headings_0": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, {"headings_1": {"content": "PWD", "page": 97, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NRM Ruling party \n\\| Did not prepare parish priorities and action \nplans for the FY 2022/2023 \n\\| \n63 4 Parish \\| \\| Karangara Mugenyi Vincent Opinion Leader \nDid not prepare parish priorities and action \\| \n~ 64 \\| Parish 4 asiimwe JohnBaptist . \n= \nre", "metadata": {"headings": [{"headings_0": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, {"headings_1": {"content": "PWD", "page": 97, "level": 2}}, [{"headings_0": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, {"headings_1": {"content": "PWD", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, {"headings_1": {"content": "PWD", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, {"headings_1": {"content": "PWD", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, {"headings_1": {"content": "PWD", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, {"headings_1": {"content": "PWD", "page": 97, "level": 2}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kitaba", "metadata": {"headings": [{"headings_0": {"content": "Kitaba", "page": 97, "level": 2}}, {"headings_1": {"content": "Kasangaki Benard", "page": 97, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "chairperson \n\\| \n65 Parish : \\| Nakku Kitaba Prossy \nsecretary eee \n\\| \nParish rat = \\| \n\\| \n; \n66 Kitaba \nKisa Paul \nNRM Ruling party", "metadata": {"headings": [{"headings_0": {"content": "Kitaba", "page": 97, "level": 2}}, {"headings_1": {"content": "Kasangaki Benard", "page": 97, "level": 2}}, [{"headings_0": {"content": "Kitaba", "page": 97, "level": 2}}, {"headings_1": {"content": "Kasangaki Benard", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kitaba", "page": 97, "level": 2}}, {"headings_1": {"content": "Kasangaki Benard", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kitaba", "page": 97, "level": 2}}, {"headings_1": {"content": "Kasangaki Benard", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kitaba", "page": 97, "level": 2}}, {"headings_1": {"content": "Kasangaki Benard", "page": 97, "level": 2}}], [{"headings_0": {"content": "Kitaba", "page": 97, "level": 2}}, {"headings_1": {"content": "Kasangaki Benard", "page": 97, "level": 2}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 97, "level": 2}}, {"headings_1": {"content": "Kitaba", "page": 97, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \n67 Kitaba \\| Sanyu Joseph youth \\| \n93 \nplans for the FY 2022/2023 \n\\| \n\\| Did not prepare parish priorities and action \\| plans for the FY 2022/2023 \n\\| \nDid not prepare parish", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}, [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}], [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}], [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}], [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}], [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}], [{"headings_0": {"content": "Parish", "page": 97, "level": 4}}, {"headings_1": {"content": "\u2014\u2014", "page": 97, "level": 2}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "priorities", "metadata": {"headings": [{"headings_0": {"content": "priorities", "page": 97, "level": 2}}, {"headings_1": {"content": "Parish", "page": 97, "level": 4}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and action", "metadata": {"headings": [{"headings_0": {"content": "priorities", "page": 97, "level": 2}}, {"headings_1": {"content": "Parish", "page": 97, "level": 4}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plans for the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}, {"headings_1": {"content": "priorities", "page": 97, "level": 2}}], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Did not prepare parish priorities and son \nplans for the FY 2022/2023 \n\\| \n\\| Did not prepare parish priorities and action \\| plans for the FY 2022/2023 \n\\_\\_ \n68 Kitaba Parish King David \\| \ni \n69 Kitaba Parish . Namulondo Joyce", "metadata": {"headings": [{"headings_0": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}, {"headings_1": {"content": "priorities", "page": 97, "level": 2}}, [{"headings_0": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}, {"headings_1": {"content": "priorities", "page": 97, "level": 2}}], [{"headings_0": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}, {"headings_1": {"content": "priorities", "page": 97, "level": 2}}], [{"headings_0": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}, {"headings_1": {"content": "priorities", "page": 97, "level": 2}}], [{"headings_0": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}, {"headings_1": {"content": "priorities", "page": 97, "level": 2}}]], "page": 97, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 98, "level": 2}}, {"headings_1": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}], "page": 98, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \\_. on . \n70 \\| Kitaba Parish . Alituha Aloysious", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 98, "level": 2}}, {"headings_1": {"content": "plans for the FY 2022/2023", "page": 97, "level": 1}}], "page": 98, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PWD", "metadata": {"headings": [{"headings_0": {"content": "PWD", "page": 98, "level": 2}}, {"headings_1": {"content": "BE", "page": 98, "level": 2}}], "page": 98, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Did not prepare parish priorities and action plans for the FY 2022/2023 \nwomen chairperson \n\\_ Did not prepare parish priorities and action \\_ plans for the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "PWD", "page": 98, "level": 2}}, {"headings_1": {"content": "BE", "page": 98, "level": 2}}, [{"headings_0": {"content": "PWD", "page": 98, "level": 2}}, {"headings_1": {"content": "BE", "page": 98, "level": 2}}]], "page": 98, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion Leader", "metadata": {"headings": [{"headings_0": {"content": "Opinion Leader", "page": 98, "level": 1}}, {"headings_1": {"content": "PWD", "page": 98, "level": 2}}], "page": 98, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Did not prepare parish priorities and action plans for the FY 2022/2023 \n94 \nA endix 22: PDM SACCO Board \n\\| SN. Vote Name Parish Name Name of SACCO \\| \n\\| \n\\| Date of board Did board members fill", "metadata": {"headings": [{"headings_0": {"content": "Opinion Leader", "page": 98, "level": 1}}, {"headings_1": {"content": "PWD", "page": 98, "level": 2}}, [{"headings_0": {"content": "Opinion Leader", "page": 98, "level": 1}}, {"headings_1": {"content": "PWD", "page": 98, "level": 2}}], [{"headings_0": {"content": "Opinion Leader", "page": 98, "level": 1}}, {"headings_1": {"content": "PWD", "page": 98, "level": 2}}], [{"headings_0": {"content": "Opinion Leader", "page": 98, "level": 1}}, {"headings_1": {"content": "PWD", "page": 98, "level": 2}}], [{"headings_0": {"content": "Opinion Leader", "page": 98, "level": 1}}, {"headings_1": {"content": "PWD", "page": 98, "level": 2}}]], "page": 98, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Remarks", "metadata": {"headings": [{"headings_0": {"content": "Remarks", "page": 99, "level": 2}}, {"headings_1": {"content": "Opinion Leader", "page": 98, "level": 1}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "member", "metadata": {"headings": [{"headings_0": {"content": "member", "page": 99, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 99, "level": 2}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expression of interest \nappointment forms \\| \\| \n\\| \n\\| \\_\\_ \\_\\_ \\| \\| (Yes/No) \\| \n\\| \n1 \\| Kibaale DLG Kahyooro \n\\| Kahyoro Bwamiramira PDM \\| \n24/05/2022 \\| \nNo No expression of", "metadata": {"headings": [{"headings_0": {"content": "member", "page": 99, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 99, "level": 2}}, [{"headings_0": {"content": "member", "page": 99, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 99, "level": 2}}], [{"headings_0": {"content": "member", "page": 99, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 99, "level": 2}}], [{"headings_0": {"content": "member", "page": 99, "level": 1}}, {"headings_1": {"content": "Remarks", "page": 99, "level": 2}}]], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO LTD", "metadata": {"headings": [{"headings_0": {"content": "SACCO LTD", "page": 99, "level": 1}}, {"headings_1": {"content": "member", "page": 99, "level": 1}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "interest form filled UL \n\\\\ \n. \n\\| \n7 \nnu \na \n2 Kibaale DLG Kibingo Kibingo Bwamiramira PDM 24/05/2022 No \nNo expression of \\| \n\\| \nteh re a \\| a eR \ninterest form filled et a \\| \n2 PR \\_\\_\\_\\| EN \n3 Kibaale DLG Kiribanga \n\\_ Kiribanga Bwamiramira PDM 24/05/2022 No \nNo expression of \\| \nIL SACCO LTD \\| \\| \\| \u201ainterest form filled \\| \\| \\| \nj", "metadata": {"headings": [{"headings_0": {"content": "SACCO LTD", "page": 99, "level": 1}}, {"headings_1": {"content": "member", "page": 99, "level": 1}}, [{"headings_0": {"content": "SACCO LTD", "page": 99, "level": 1}}, {"headings_1": {"content": "member", "page": 99, "level": 1}}], [{"headings_0": {"content": "SACCO LTD", "page": 99, "level": 1}}, {"headings_1": {"content": "member", "page": 99, "level": 1}}]], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "metadata": {"headings": [{"headings_0": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}, {"headings_1": {"content": "SACCO LTD", "page": 99, "level": 1}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No expression of PDM SACCO LTD \\|", "metadata": {"headings": [{"headings_0": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}, {"headings_1": {"content": "SACCO LTD", "page": 99, "level": 1}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "blaterest:Fomm:Hlled", "metadata": {"headings": [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Kibaale DLG \n\u00e9 et \\| ae \n\\| \\| Nyamugura Nyamugura Kabasekende 27/05/2022 No \n\\| \n\\_ \nga ET Ne. \\| \n=; \nNo expression of \\| PSM SACCO LTD \\| \ninterest form filled \n6 Kibaale DLG \\| Kabaleega \n\\| \nKabalega Kibaale PDM 24/05/2022 No \n\\| \nNo expression of \\| \nbili \\_SACCOLTD \\| interest form filled KON 7 \\| psd \noe \n\\| \nhig \nI \n1 \ni \n\\|", "metadata": {"headings": [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}, [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}], [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}], [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}], [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}], [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}], [{"headings_0": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, {"headings_1": {"content": "4 Kibaale DLG Kabasekende Kabasekende Kabasekende 24/05/2022 No", "page": 99, "level": 1}}]], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kibaale", "metadata": {"headings": [{"headings_0": {"content": "Kibaale", "page": 99, "level": 2}}, {"headings_1": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Masaaza Masaaza Kibaale PDM SACCO 24/05/2022 No \nNo expression of \\| \\| LTD \\| \\_\\_\\| interest form filled \\| \n8 Kibaale DLG Ruguuza Ruguuza Kibaale PDM SACCO \\| 24/05/2022 \\| No \nNo expression of NE I EEE \\| \\_ Interest form filled \\| \nof \nEU \n9 Kibaale DLG Karangara Karangara Matale PDM 27/05/2022 \nei lene \\| rare CHEFS", "metadata": {"headings": [{"headings_0": {"content": "Kibaale", "page": 99, "level": 2}}, {"headings_1": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}, [{"headings_0": {"content": "Kibaale", "page": 99, "level": 2}}, {"headings_1": {"content": "blaterest:Fomm:Hlled", "page": 99, "level": 4}}]], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 99, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 99, "level": 2}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No expression of \\| \n\\| SACCO- \ninterest form filled", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 99, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 99, "level": 2}}, [{"headings_0": {"content": "No", "page": 99, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 99, "level": 2}}]], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|10", "metadata": {"headings": [{"headings_0": {"content": "|10", "page": 99, "level": 4}}, {"headings_1": {"content": "No", "page": 99, "level": 1}}], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nKibaale DLG Kitaba Kitaba Matale PDM SACCO 27/05/2022 \\| No \nNo expression of \\| \nEaster ce veh \niu \n\\| interest form filled \\| \n95", "metadata": {"headings": [{"headings_0": {"content": "|10", "page": 99, "level": 4}}, {"headings_1": {"content": "No", "page": 99, "level": 1}}, [{"headings_0": {"content": "|10", "page": 99, "level": 4}}, {"headings_1": {"content": "No", "page": 99, "level": 1}}], [{"headings_0": {"content": "|10", "page": 99, "level": 4}}, {"headings_1": {"content": "No", "page": 99, "level": 1}}], [{"headings_0": {"content": "|10", "page": 99, "level": 4}}, {"headings_1": {"content": "No", "page": 99, "level": 1}}]], "page": 99, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A endix 23: SACCO Committees and Sub Committees", "metadata": {"headings": [{"headings_0": {"content": "A endix 23: SACCO Committees and Sub Committees", "page": 100, "level": 1}}, {"headings_1": {"content": "|10", "page": 99, "level": 4}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Vote Name | Supervisory | Executive Loan Sub", "metadata": {"headings": [{"headings_0": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}, {"headings_1": {"content": "A endix 23: SACCO Committees and Sub Committees", "page": 100, "level": 1}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Production sub Marketing sub \n' Business Finance and Remarks ' \n\\| \\| Committee committee Committee Committee Development investment sub \nName of \\\\ committee \n' \n: \ni \nSACCO \\} \nservices sub Committee ' \n\\_ \nCommittee \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}, {"headings_1": {"content": "A endix 23: SACCO Committees and Sub Committees", "page": 100, "level": 1}}, [{"headings_0": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}, {"headings_1": {"content": "A endix 23: SACCO Committees and Sub Committees", "page": 100, "level": 1}}], [{"headings_0": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}, {"headings_1": {"content": "A endix 23: SACCO Committees and Sub Committees", "page": 100, "level": 1}}]], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "metadata": {"headings": [{"headings_0": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}, {"headings_1": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i . \\| ' \n1 \ncommit Constitu , commit \\| Constitu commit Constitu commit \nConstitu commit Constitu commit Constitu commit \\| \n\\| Constitu \u2018 j \n4 ted? tee \\| ted? tee i ted? tee ted? tee ted? tee ted? tee ted? tee \\| \n\\| , \n(yes/No \\| operati \\| (yes/No operati (yes/No operati (yes/No operati \n\\| \n\\| (yes/No operati (yes/No operati (yes/No operati \\| \n\u00a9 \nonal? ) onal? onal? i) onal? ) onal? ) onal? ) \u00bb onal? \n\u201a \n\\_ (operati (operati (operati \\| (operati (operati : (operati (operati \n\\| \n\\| \n\\| onal \u201a onalor onal or onal or onalor onal or \\_ onal or \nor \n\\| Not Not Not Not Not Not - Not \n- \n\\| operati \\| operati operati operati operati operati operati \n\\_ onal) onal) on) onal) onal) onal) onal) Kibaal \\| Kahyoro Yes ' No \nYes Yes Yes No : No No No No No No non-functional \\| \n\\|e DLG Bwamira \\|", "metadata": {"headings": [{"headings_0": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}, {"headings_1": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}, [{"headings_0": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}, {"headings_1": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}], [{"headings_0": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}, {"headings_1": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}], [{"headings_0": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}, {"headings_1": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}], [{"headings_0": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}, {"headings_1": {"content": "Vote Name | Supervisory | Executive Loan Sub", "page": 100, "level": 3}}]], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supervisory", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 100, "level": 2}}, {"headings_1": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "F", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 100, "level": 2}}, {"headings_1": {"content": "i Wasit Is the Was it Isthe | Wasit Isthe Wasit Isthe Wasit Isthe Was it Isthe Wasit _Isthe", "page": 100, "level": 1}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mira", "metadata": {"headings": [{"headings_0": {"content": "mira", "page": 100, "level": 3}}, {"headings_1": {"content": "supervisory", "page": 100, "level": 2}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committee,", "metadata": {"headings": [{"headings_0": {"content": "committee,", "page": 100, "level": 2}}, {"headings_1": {"content": "mira", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM \\| production,", "metadata": {"headings": [{"headings_0": {"content": "committee,", "page": 100, "level": 2}}, {"headings_1": {"content": "mira", "page": 100, 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Kibaal Kibingo ; Yes / No 2,77 Yes \\| Yes Yes No No eDLG Bwamira \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 100, "level": 3}}, {"headings_1": {"content": "investment", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mira", "metadata": {"headings": [{"headings_0": {"content": "mira", "page": 100, "level": 3}}, {"headings_1": {"content": "sub", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM", "metadata": {"headings": [{"headings_0": {"content": "mira", "page": 100, "level": 3}}, {"headings_1": {"content": "sub", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "committees", "metadata": {"headings": 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100, "level": 2}}, {"headings_1": {"content": "supervisory", "page": 100, "level": 2}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production,", "metadata": {"headings": [{"headings_0": {"content": "production,", "page": 100, "level": 2}}, {"headings_1": {"content": "committee,", "page": 100, "level": 2}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO marketing, business LTD", "metadata": {"headings": [{"headings_0": {"content": "production,", "page": 100, "level": 2}}, {"headings_1": {"content": "committee,", "page": 100, "level": 2}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development,", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "finance \nand \ninvestment \nsub \ncommittees \n\u201a Kibaal \\| Kiribang Yes No Yes Yes Yes Yes No No No No No No No No non-functional \\| \n\\_ \n@DLG a supervisory \\| \\| committee, Bwamira \\| \n\\| mira production, \n' PDM \nmarketing, business \u0131 SACCO development,", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}, [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}], [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}], [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}], [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}], [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}], [{"headings_0": {"content": "development,", "page": 100, "level": 2}}, {"headings_1": {"content": "production,", "page": 100, "level": 2}}]], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 100, "level": 3}}, {"headings_1": {"content": "development,", "page": 100, "level": 2}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "finance and \\| \ninvestment", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 100, "level": 3}}, {"headings_1": {"content": "development,", "page": 100, "level": 2}}, [{"headings_0": {"content": "LTD", "page": 100, "level": 3}}, {"headings_1": {"content": "development,", "page": 100, "level": 2}}]], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sub", "metadata": {"headings": [{"headings_0": {"content": "sub", "page": 100, "level": 3}}, {"headings_1": {"content": "LTD", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committees", "metadata": {"headings": [{"headings_0": {"content": "committees", "page": 100, "level": 1}}, {"headings_1": {"content": "sub", "page": 100, "level": 3}}], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "96 \n\\| \u2018Kibaal \\| Kabasek \nYes No Yes No non-functional", "metadata": {"headings": [{"headings_0": {"content": "committees", "page": 100, "level": 1}}, {"headings_1": {"content": "sub", "page": 100, "level": 3}}, [{"headings_0": {"content": "committees", "page": 100, "level": 1}}, {"headings_1": {"content": "sub", "page": 100, "level": 3}}]], "page": 100, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| eDLG ende", "metadata": {"headings": [{"headings_0": {"content": "| eDLG ende", "page": 101, "level": 2}}, {"headings_1": {"content": "committees", "page": 100, "level": 1}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "supervisory", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 101, "level": 2}}, {"headings_1": {"content": "| eDLG ende", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Kabasek committee,", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 101, "level": 2}}, {"headings_1": {"content": "| eDLG ende", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | ende", "metadata": {"headings": [{"headings_0": {"content": "| | ende", "page": 101, "level": 3}}, {"headings_1": {"content": "supervisory", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production, \n\\| PDM \nmarketing, business \\| SACCO development, \\| LTD \nfinance and \\| \n\\| \n\\| investment sub \\| \\| committees ne \nnn \n\\| Kibaal Nyamug \nnon-functional \n\\| eDLG ura \nsupervisory \n\\| Kabasek committee,", "metadata": {"headings": [{"headings_0": {"content": "| | ende", "page": 101, "level": 3}}, {"headings_1": {"content": "supervisory", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ende", "metadata": {"headings": [{"headings_0": {"content": "ende", "page": 101, "level": 3}}, {"headings_1": {"content": "| | ende", "page": 101, "level": 3}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production, \n\\| PSM \nmarketing, business \\| SACCO development, LTD finance and \\| \\| \ninvestment sub I \\| committees \\| Kibaal Kabaleg Yes \nnon-functional \n\\| eDLG a", "metadata": {"headings": [{"headings_0": {"content": "ende", "page": 101, "level": 3}}, {"headings_1": {"content": "| | ende", "page": 101, "level": 3}}], "page": 101, "document_name": "Kibaale 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General, 2023", "type": "heading"}}, {"content": "production, \n\\| \\| SACCO \nmarketing, business \\| + \n\\| \\| LTD \ndevelopment, j \\| i \nfinance and", "metadata": {"headings": [{"headings_0": {"content": "committee,", "page": 101, "level": 2}}, {"headings_1": {"content": "supervisory", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 101, "level": 1}}, {"headings_1": {"content": "committee,", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "investment sub \\| fo 1 committees \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 101, "level": 1}}, {"headings_1": {"content": "committee,", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kibaal Masaaza", "metadata": {"headings": [{"headings_0": {"content": "Kibaal Masaaza", "page": 101, "level": 1}}, {"headings_1": {"content": "| |", "page": 101, "level": 1}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "non-functional = \\| eDLG Kibaale \nsupervisory", "metadata": {"headings": [{"headings_0": {"content": "Kibaal Masaaza", "page": 101, "level": 1}}, {"headings_1": {"content": "| |", "page": 101, "level": 1}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM", "metadata": {"headings": [{"headings_0": {"content": "PDM", "page": 101, "level": 3}}, {"headings_1": {"content": "Kibaal Masaaza", "page": 101, "level": 1}}], "page": 101, "document_name": "Kibaale District Local Government Report 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{"content": "development,", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 101, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 101, "level": 3}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "finance", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 101, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 101, "level": 3}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 101, "level": 3}}, {"headings_1": {"content": "development,", "page": 101, "level": 1}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| investment sub \\| I \\| \\| committees Kibaal Ruguuza Yes No \n\\| No No non-functional eDLG \\| Kibaale", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 101, "level": 3}}, {"headings_1": {"content": "development,", "page": 101, "level": 1}}, [{"headings_0": {"content": "and", "page": 101, "level": 3}}, {"headings_1": {"content": "development,", "page": 101, "level": 1}}]], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supervisory", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 101, "level": 2}}, {"headings_1": {"content": "and", "page": 101, "level": 3}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| PDM committee, \\| SACCO production, \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 101, "level": 2}}, {"headings_1": {"content": "and", "page": 101, "level": 3}}, [{"headings_0": {"content": "supervisory", "page": 101, "level": 2}}, {"headings_1": {"content": "and", "page": 101, "level": 3}}]], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | LTD", "metadata": {"headings": [{"headings_0": {"content": "| | LTD", "page": 101, "level": 3}}, {"headings_1": {"content": "supervisory", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "marketing, business \\|", "metadata": {"headings": [{"headings_0": {"content": "| | LTD", "page": 101, "level": 3}}, {"headings_1": {"content": "supervisory", "page": 101, "level": 2}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development,", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 101, "level": 1}}, {"headings_1": {"content": "| | LTD", "page": 101, "level": 3}}], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \\| \nfinance and \\| investment sub Le. ak. committees \n97 \nKibaal Karanga Yes \\| No Yes Yes Yes Yes No No No No No ' No No No non-functional \\| \n\\| \n\\| \ne DLG \u0131 ra", "metadata": {"headings": [{"headings_0": {"content": "development,", "page": 101, "level": 1}}, {"headings_1": {"content": "| | LTD", "page": 101, "level": 3}}, [{"headings_0": {"content": "development,", "page": 101, "level": 1}}, {"headings_1": {"content": "| | LTD", "page": 101, "level": 3}}], [{"headings_0": {"content": "development,", "page": 101, "level": 1}}, {"headings_1": {"content": "| | LTD", "page": 101, "level": 3}}]], "page": 101, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supervisory", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 102, "level": 2}}, {"headings_1": {"content": "development,", "page": 101, "level": 1}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Matale committee,", "metadata": {"headings": [{"headings_0": {"content": "supervisory", "page": 102, "level": 2}}, {"headings_1": {"content": "development,", "page": 101, "level": 1}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM", "metadata": {"headings": [{"headings_0": {"content": "PDM", "page": 102, "level": 3}}, {"headings_1": {"content": "supervisory", "page": 102, "level": 2}}], "page": 102, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production,", "metadata": {"headings": 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\ncommittee, \n. 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"document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|\u201d |", "metadata": {"headings": [{"headings_0": {"content": "|\u201d |", "page": 105, "level": 2}}, {"headings_1": {"content": "Parish) Wealth", "page": 105, "level": 5}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wea", "metadata": {"headings": [{"headings_0": {"content": "wea", "page": 105, "level": 2}}, {"headings_1": {"content": "|\u201d |", "page": 105, "level": 2}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= ranking \ncarried out \\| \nNo. oo i No. on \nof of villages were wealth Remarks \n]", "metadata": {"headings": [{"headings_0": {"content": "wea", "page": 105, "level": 2}}, {"headings_1": {"content": "|\u201d |", "page": 105, "level": 2}}, [{"headings_0": {"content": "wea", "page": 105, "level": 2}}, {"headings_1": {"content": "|\u201d |", "page": 105, "level": 2}}]], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "metadata": {"headings": [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| tame \\|, \nsi \n\\| \n\\_ \nA \n1 Kibaale DLG Kahyooro No \n6 \\| \n0 \\| No wealth ranking \n\\| 2 \\|Kibaale \\| DLG \\| Kibingo No \n\\| 5] \n0 No wealth ranking \\| \n\\| \n\\| \n\\| \n\\| was done \n\\| \n\\| \n. \n\\| \\|Kibaale a Lo 3 DLG Kiribanga No \n\\| \n.", "metadata": {"headings": [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}, [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}], [{"headings_0": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, {"headings_1": {"content": "wea", "page": 105, "level": 2}}]], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4|", "metadata": {"headings": [{"headings_0": {"content": "4|", "page": 105, "level": 1}}, {"headings_1": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \\| No wealth ranking \\| \nBR: Br \\| \\_\\|\\_was done \\|", "metadata": {"headings": [{"headings_0": {"content": "4|", "page": 105, "level": 1}}, {"headings_1": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}, [{"headings_0": {"content": "4|", "page": 105, "level": 1}}, {"headings_1": {"content": "dl | Name \u201aatparshieve? villages ranking was carried out |", "page": 105, "level": 1}}]], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| ee |", "metadata": {"headings": [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nfie ae pee Sela nee \n4 Kibaale DLG Kabasekende No \n8 \n0 m No wealth ranking \n\\| \\| \\| \n\\| \n\\| was done \\| \n\\| \n5 KibaaleDLG \\| \\| Nyamugura No \n\\| 8 \\| \n0 No wealth ranking \\| \n\\| \nfae er fe \\| ieee seal EN Pes a Ape \nen \\| pia BE \n\\| \n6 Kibaale DLG Kabaleega No \n3 \n\\| nig ee a \n0 No wealth ranking \nI \\| wasdone", "metadata": {"headings": [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}, [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}], [{"headings_0": {"content": "| ee |", "page": 105, "level": 2}}, {"headings_1": {"content": "4|", "page": 105, "level": 1}}]], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Masaaza", "metadata": {"headings": [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| \n7 \\|Kibaale \\| \nDLG \\| No \n\\| 3\\| \n0 \\| No wealth ranking \nar \\| ee ir Ruguuza \nSen FH FTSE hs ay \nah A a Ve ES \n\\| 8 Kibaale DLG No \nu TE Re ne \\| \n3 \n0 No wealth ranking \\| \n\\| \\| \nwas done \\| \n\\| \n\\_ \n\\| 9 Kibaale DLG \\| Karangara No \n\\| 5 \\| \n0 \\| No wealth ranking \\| \nBE ya Baer sau \n\\| \\| it Kitaba \\| \ner \n10 Kibaale DLIG \\| No \n\\| \naoe Uae i ie \\|", "metadata": {"headings": [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}, [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}], [{"headings_0": {"content": "Masaaza", "page": 105, "level": 4}}, {"headings_1": {"content": "| ee |", "page": 105, "level": 2}}]], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6|", "metadata": {"headings": [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Zr \\| ranking \\| 0 No wealth \n\\| \n\\| was done \\| \\| \n. \n\\| Total \\| \\| \n51 \n\\| \nHf \n101 \n'SN \\|NameofHLG Parish \\| Name of PDM SACCO > \n\\| Inconsistent Flagship projects", "metadata": {"headings": [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}, [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}], [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}], [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}], [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}], [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}], [{"headings_0": {"content": "6|", "page": 105, "level": 2}}, {"headings_1": {"content": "Masaaza", "page": 105, "level": 4}}]], "page": 105, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Expected PRF", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| (UGX.) \\| \ni \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}, [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}], [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kibaale DLG Kahyooro", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kibaale DLG Kibingo", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}, [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kibaale DLG Kiribanga", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Kahyoro Bwamiramira PDM \\_ Coffee, Vegetables, poulty, piggery,", "metadata": {"headings": [{"headings_0": {"content": "| Expected PRF", "page": 106, "level": 1}}, {"headings_1": {"content": "6|", "page": 105, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "| Expected PRF", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO LTD", "metadata": {"headings": [{"headings_0": {"content": "SACCO LTD", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "' beans maize, Bananas \n\\| Kibingo Bwamiramira PDM \\_ Coffee, poulty, maizee, vegetables and", "metadata": {"headings": [{"headings_0": {"content": "SACCO LTD", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}, [{"headings_0": {"content": "SACCO LTD", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "SACCO LTD", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO LTD \n\\_ bananas \nKiribanga Bwamiramira PDM \\| Piggery, Banana, Cassave, poultry and", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "SACCO LTD", "page": 106, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "SACCO LTD", "page": 106, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "SACCO LTD", "page": 106, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "r SACCO LTD coffee \n. \nKibaale DLG \nKabasekende \\| Kabasekende Kabasekende \n' Poultry, coffee, maize and piggery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| PDM SACCO LTD \\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kibaale DLG Nyamugura Nyamugura", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nKabasekende PSM \\| Coffee, Onions, piggery, maize and", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 106, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCOLTD", "metadata": {"headings": [{"headings_0": {"content": "SACCOLTD", "page": 106, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201apoulty", "metadata": {"headings": [{"headings_0": {"content": "\u201apoulty", "page": 106, "level": 1}}, {"headings_1": {"content": "SACCOLTD", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a DLG \ni \\| Kibaale", "metadata": {"headings": [{"headings_0": {"content": "\u201apoulty", "page": 106, "level": 1}}, {"headings_1": {"content": "SACCOLTD", "page": 106, "level": 1}}, [{"headings_0": {"content": "\u201apoulty", "page": 106, "level": 1}}, {"headings_1": {"content": "SACCOLTD", "page": 106, "level": 1}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I Kabaleega __", "metadata": {"headings": [{"headings_0": {"content": "I Kabaleega __", "page": 106, "level": 3}}, {"headings_1": {"content": "\u201apoulty", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kabalega Kibaale PDM SACCO \u201a Poulty, Vegetables, coffee, piggery", "metadata": {"headings": [{"headings_0": {"content": "I Kabaleega __", "page": 106, "level": 3}}, {"headings_1": {"content": "\u201apoulty", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "I Kabaleega __", "page": 106, "level": 3}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| | LTD", "metadata": {"headings": [{"headings_0": {"content": "| | LTD", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| | LTD", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Kibaale DLG Masaaza Masaaza Kibaale PDM SACCO Poulty, Piggery, Coffee", "metadata": {"headings": [{"headings_0": {"content": "| | LTD", "page": 106, "level": 2}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "| | LTD", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LTD \n", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "| | LTD", "page": 106, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "| | LTD", "page": 106, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kibaale DLG Ruguuza \\| Ruguuza SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "| | LTD", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| Kibaale PDM Poultry, coffee, 100,000,000 - cattle and piggery \nLTD \n\\| \n9 Kibale DLG Karangara \u201c10. \\| Kibaale DLG \\_ Kitaba \n\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "| | LTD", "page": 106, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "| | LTD", "page": 106, "level": 2}}], [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "| | LTD", "page": 106, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 106, "level": 4}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Karangara Matale PDM SACCO | Poultry, Coffee and food crop", "metadata": {"headings": [{"headings_0": {"content": "Karangara Matale PDM SACCO | Poultry, Coffee and food crop", "page": 106, "level": 1}}, {"headings_1": {"content": "Total", "page": 106, "level": 4}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "Karangara Matale PDM SACCO | Poultry, Coffee and food crop", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ SACCO \\\\ \n\\| Kitaba Matale PDM \n\\_ Coffee, Food crop, piggery and poultry 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 106, "level": 2}}, {"headings_1": {"content": "Karangara Matale PDM SACCO | Poultry, Coffee and food crop", "page": 106, "level": 1}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 106, "level": 4}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "102 \n\\| Vote Parish \\| Name of \nList of flagship Are the flagship \nHow many \\| Number of \\| How many \\| How many \\| \\| Name \\| Name SACCO \nprojects per projects consistent \\| enterprises \\| PDM \n\\| of the of the \n\\| \\| SACCO with the priority are enterprises \\| enterprises farming", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 106, "level": 4}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}, [{"headings_0": {"content": "1,000,000,000", "page": 106, "level": 4}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}], [{"headings_0": {"content": "1,000,000,000", "page": 106, "level": 4}}, {"headings_1": {"content": "100,000,000", "page": 106, "level": 2}}]], "page": 106, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 107, "level": 1}}, {"headings_1": {"content": "1,000,000,000", "page": 106, "level": 4}}], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \ncommodities implementing \n\\| are farming \\| enterprises \n\\| \n\\| \n\\| \\| \n\\| \nselected by the LG? \\| flagship \\| enterprises \\| are from \\| \n\\| \\| \\| projects \\| the priority \\| \\| \\| \\| \\| commodity \n\\| Kibaale Kahyooro \\| Kahyoro \\| Coffee, No \n7 \\| 13 \\| 13 7 \\| IDLIG \\| \\| Bwamiramira \\| Vegetables,", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 107, "level": 1}}, {"headings_1": {"content": "1,000,000,000", "page": 106, "level": 4}}, [{"headings_0": {"content": "| | |", "page": 107, "level": 1}}, {"headings_1": {"content": "1,000,000,000", "page": 106, "level": 4}}], [{"headings_0": {"content": "| | |", "page": 107, "level": 1}}, {"headings_1": {"content": "1,000,000,000", "page": 106, "level": 4}}], [{"headings_0": {"content": "| | |", "page": 107, "level": 1}}, {"headings_1": {"content": "1,000,000,000", "page": 106, "level": 4}}], [{"headings_0": {"content": "| | |", "page": 107, "level": 1}}, {"headings_1": {"content": "1,000,000,000", "page": 106, "level": 4}}], [{"headings_0": {"content": "| | |", "page": 107, "level": 1}}, {"headings_1": {"content": "1,000,000,000", "page": 106, "level": 4}}]], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 107, "level": 2}}, {"headings_1": {"content": "| | |", "page": 107, "level": 1}}], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| \\| PDM SACCO poultry, piggery, \n\\| \\| \n\\| \\| LTD beans maize, \n\\| \\| \\| Pe Mc ees mi Sire Bes Em \u2014 oer) \\| ae ae", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 107, "level": 2}}, {"headings_1": {"content": "| | |", "page": 107, "level": 1}}, [{"headings_0": {"content": "| |", "page": 107, "level": 2}}, {"headings_1": {"content": "| | |", "page": 107, "level": 1}}], [{"headings_0": {"content": "| |", "page": 107, "level": 2}}, {"headings_1": {"content": "| | |", "page": 107, "level": 1}}]], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| neta", "metadata": {"headings": [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N ee re \nSets ak \n\\| Kibaale Kibingo Kibingo Coffee, poultry, No \n8 15 15 8 \nge a \\| a \\| \n\\| DLG Bwamiramira maize, vegetables \\| \\| \nPDM SACCO and bananas \n\\| \n\\| \\| \\| LTD \\| \\| Kibaale \\| Kiribanga \\| \nKiribanga Piggery, Banana, No \n\\| \\{oo \nie \\| 12 12 \\| 7 DLG \\| Bwamiramira \\| Cassava, poultry \n\\| \n\\| PDM SACCO and coffee \\| \n\\| \\| \n\\| \n\\| \n\\| \\| \\| \nKibaale \\| Kabasekende Kabasekende Poultry, coffee, No \n11 14 \\| 14 \\| 11 \\| \\| maize and piggery \\| \nDLG Kabasekende \\| \n\\| \\| \\| PDM SACCO \\| \n\\| \n\\| \\| LTD \\| \\| \\| \n\\| \n\\| \n\\| Kibaale Nyamugura Nyamugura Coffee, Onions, No \n\\| \n\\| 7 11 \\| 11 7 \\| \n\\| DLG \\| Kabasekende \\| \npiggery, maize and \n\\| \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}, [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}], [{"headings_0": {"content": "| neta", "page": 107, "level": 1}}, {"headings_1": {"content": "| |", "page": 107, "level": 2}}]], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | PSM SACCO poultry | | |", "metadata": {"headings": [{"headings_0": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}, {"headings_1": {"content": "| neta", "page": 107, "level": 1}}], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAa a BEN BR aa \n\\| et Se a rs \n6 \\| Kibaale \\| Kabaleega Kabalega Poultry, No \n1, \\| es m BER \nTr a a \nBERG \nte \n7 11 \\| 11 \\| 7 DLG \\| Kibaale PDM Vegetables, \\| \n\\| \\| \\| \n\\| \n\\| \n\\| \\| \\| \\| \nSACCOLTD \\_\\| coffee, piggery \\| \\| \\| \n\\| \n7 \\| Kibaale Masaaza \\| Masaaza Poultry, Piggery, \\| No \n8 \\| 11 \\| 11 \\| 8 \\| \\|DLG \\| Kibaale PDM Coffee \\| \\| \\| \\| \\| \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}, {"headings_1": {"content": "| neta", "page": 107, "level": 1}}, [{"headings_0": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}, {"headings_1": {"content": "| neta", "page": 107, "level": 1}}], [{"headings_0": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}, {"headings_1": {"content": "| neta", "page": 107, "level": 1}}], [{"headings_0": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}, {"headings_1": {"content": "| neta", "page": 107, "level": 1}}], [{"headings_0": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}, {"headings_1": {"content": "| neta", "page": 107, "level": 1}}]], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[se as Re | BE Pen", "metadata": {"headings": [{"headings_0": {"content": "[se as Re | BE Pen", "page": 107, "level": 2}}, {"headings_1": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ba ee een \nRe a ea \n8 Kibaale Ruguuza Ruguuza Poultry, coffee, No \\|", "metadata": {"headings": [{"headings_0": {"content": "[se as Re | BE Pen", "page": 107, "level": 2}}, {"headings_1": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}, [{"headings_0": {"content": "[se as Re | BE Pen", "page": 107, "level": 2}}, {"headings_1": {"content": "| | PSM SACCO poultry | | |", "page": 107, "level": 1}}]], "page": 107, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| DLG", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 108, "level": 1}}, {"headings_1": {"content": "[se as Re | BE Pen", "page": 107, "level": 2}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kibaale PDM cattle and piggery SACCO LTD \n\\| \n9 Kibaale Karangara \\| Karangara Poultry, Coffee No \\|", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 108, "level": 1}}, {"headings_1": {"content": "[se as Re | BE Pen", "page": 107, "level": 2}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 108, "level": 1}}, {"headings_1": {"content": "| DLG", "page": 108, "level": 1}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Matale", "metadata": {"headings": [{"headings_0": {"content": "Matale", "page": 108, "level": 1}}, {"headings_1": {"content": "DLG", "page": 108, "level": 1}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM ' and food crop", "metadata": {"headings": [{"headings_0": {"content": "Matale", "page": 108, "level": 1}}, {"headings_1": {"content": "DLG", "page": 108, "level": 1}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 108, "level": 2}}, {"headings_1": {"content": "Matale", "page": 108, "level": 1}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 \\| Kibaale Kitaba Kitaba Matale Coffee, Food crop, No", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 108, "level": 2}}, {"headings_1": {"content": "Matale", "page": 108, "level": 1}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| DLG", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 108, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 108, "level": 2}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \\| piggery and poultry \n\\_ \n11 11", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 108, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 108, "level": 2}}, [{"headings_0": {"content": "| DLG", "page": 108, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 108, "level": 2}}]], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11 11", "metadata": {"headings": [{"headings_0": {"content": "11 11", "page": 108, "level": 2}}, {"headings_1": {"content": "| DLG", "page": 108, "level": 2}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11 11", "metadata": {"headings": [{"headings_0": {"content": "11 11", "page": 108, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "70 120 120 70 \n104 \nAppendix 28: Insurance Policy for Farming Enterprises \nSN. Vote Parish Name Name of SACCO of \n\\| Name PRF", "metadata": {"headings": [{"headings_0": {"content": "11 11", "page": 108, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}, [{"headings_0": {"content": "11 11", "page": 108, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}], [{"headings_0": {"content": "11 11", "page": 108, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}], [{"headings_0": {"content": "11 11", "page": 108, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}]], "page": 108, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Name", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "beneficiary \\| \\| \n\\| \n\\| \nLoan Amount ~ \\| If the loan is for a farming", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}, [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}], [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}], [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "11 11", "page": 108, "level": 2}}]], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Remark", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 109, "level": 1}}, {"headings_1": {"content": "Name", "page": 109, "level": 2}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "operation, did the borrower obtain an agriculture insurance policy under the Uganda Agriculture \n\\| Insurance Scheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 109, "level": 1}}, {"headings_1": {"content": "Name", "page": 109, "level": 2}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 |Kibaale |Kahyooro |Ka\u0131yoro | Ahaisaniziiwe | 1,0000 N", "metadata": {"headings": [{"headings_0": {"content": "1 |Kibaale |Kahyooro |Ka\u0131yoro | Ahaisaniziiwe | 1,0000 N", "page": 109, "level": 2}}, {"headings_1": {"content": "Remark", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018", "metadata": {"headings": [{"headings_0": {"content": "1 |Kibaale |Kahyooro |Ka\u0131yoro | Ahaisaniziiwe | 1,0000 N", "page": 109, "level": 2}}, {"headings_1": {"content": "Remark", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Agriculture", "metadata": {"headings": [{"headings_0": {"content": "No Agriculture", "page": 109, "level": 1}}, {"headings_1": {"content": "1 |Kibaale |Kahyooro |Ka\u0131yoro | Ahaisaniziiwe | 1,0000 N", "page": 109, "level": 2}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| DLG \\| Bwamiramira PDM Godfrey \\| \n\\| \ninsurance policy", "metadata": {"headings": [{"headings_0": {"content": "No Agriculture", "page": 109, "level": 1}}, {"headings_1": {"content": "1 |Kibaale |Kahyooro |Ka\u0131yoro | Ahaisaniziiwe | 1,0000 N", "page": 109, "level": 2}}, [{"headings_0": {"content": "No Agriculture", "page": 109, "level": 1}}, {"headings_1": {"content": "1 |Kibaale |Kahyooro |Ka\u0131yoro | Ahaisaniziiwe | 1,0000 N", "page": 109, "level": 2}}]], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u _ SACCO LTD bea een", "metadata": {"headings": [{"headings_0": {"content": "u _ SACCO LTD bea een", "page": 109, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12 ff \u2019 \\| \\| \n\u2014 \n5 \noan \nsaat \nen \n=", "metadata": {"headings": [{"headings_0": {"content": "u _ SACCO LTD bea een", "page": 109, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kibaale", "metadata": {"headings": [{"headings_0": {"content": "Kibaale", "page": 109, "level": 2}}, {"headings_1": {"content": "u _ SACCO LTD bea een", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kahyooro Kahyoro Namata Margret 1,000,000 No \nNo Agriculture DLG Bwamiramira PDM \ninsurance policy \\| LSACCOLTD \\| obtained", "metadata": {"headings": [{"headings_0": {"content": "Kibaale", "page": 109, "level": 2}}, {"headings_1": {"content": "u _ SACCO LTD bea een", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "metadata": {"headings": [{"headings_0": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 109, "level": 2}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \nNo Agriculture \\| \n\\| DLG Bwamiramira PDM Christopher \\| \ninsurance policy \\| \n\\| \nrn \\| \\| obtained A \n\\| bi SACCO LTD 13:5 \\| \\| \n\\| \ni Kibaale Kibingo Kibingo Kunihira Grace 1,000,000 No \n3 x \\| No Agriculture \n\\| \nDLG Bwamiramira PDM \n\\| insurance policy \nI \\| SAT obtained \\| \n\\_ \n\\| \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 109, "level": 2}}, [{"headings_0": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 109, "level": 2}}], [{"headings_0": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 109, "level": 2}}], [{"headings_0": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 109, "level": 2}}], [{"headings_0": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}, {"headings_1": {"content": "Kibaale", "page": 109, "level": 2}}]], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5 Kibaale Kiribanga Kiribanga Matovu Andrew 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "5 Kibaale Kiribanga Kiribanga Matovu Andrew 1,000,000 No", "page": 109, "level": 1}}, {"headings_1": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Agriculture \n\\| \nDLG \\| Bwamiramira PDM \ninsurance policy EEE SACCO LTD [obtained 6 \\| \\| 7 \n\\| \\| Paes \neee \ni \nKibaale Kiribanga EN, Kiribanga Nakacwa Solome 1,000,000 No \nNo Agriculture DLG Bwamiramira PDM \ninsurance policy \\| MOD obtained \\| \\| \\| \\| \n\\_\\| \n7 Kibaale Kabasekende \n\\_ Kabasekende Bigirwa Peter 1,000,000 No \nNo Agriculture DLG Kabasekende insurance policy [ PDM SACCO LTD eae \\| obtained \\| \na \nyh. \n8 Kibaale Kabasekende Kabasekende \n: => \\| \nBe Nakimuli Joyce \\| 1,000,000 No \nNo Agriculture \nDLG Kabasekende insurance policy", "metadata": {"headings": [{"headings_0": {"content": "5 Kibaale Kiribanga Kiribanga Matovu Andrew 1,000,000 No", "page": 109, "level": 1}}, {"headings_1": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}, [{"headings_0": {"content": "5 Kibaale Kiribanga Kiribanga Matovu Andrew 1,000,000 No", "page": 109, "level": 1}}, {"headings_1": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}], [{"headings_0": {"content": "5 Kibaale Kiribanga Kiribanga Matovu Andrew 1,000,000 No", "page": 109, "level": 1}}, {"headings_1": {"content": "13 | Kibaale | Kibingo Kibingo Byaruhhanga 1,000,000 | No", "page": 109, "level": 1}}]], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDM SACCO LTD | obtained", "metadata": {"headings": [{"headings_0": {"content": "| PDM SACCO LTD | obtained", "page": 109, "level": 1}}, {"headings_1": {"content": "5 Kibaale Kiribanga Kiribanga Matovu Andrew 1,000,000 No", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| j 7 \nJ \n9 Kibaale Nyamugura Nyamugura Kabonesa Letesia 1,000,000 No \nNo Agriculture \n\\| DLG Kabasekende PSM \\| \ninsurance policy \\| \\| SACCO LTD", "metadata": {"headings": [{"headings_0": {"content": "| PDM SACCO LTD | obtained", "page": 109, "level": 1}}, {"headings_1": {"content": "5 Kibaale Kiribanga Kiribanga Matovu Andrew 1,000,000 No", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "obtained", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 109, "level": 1}}, {"headings_1": {"content": "| PDM SACCO LTD | obtained", "page": 109, "level": 1}}], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \ni \n105 \n10 \\| Kibaale Nyamugura \\_ Nyamugura Balikurungi Paul 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 109, "level": 1}}, {"headings_1": {"content": "| PDM SACCO LTD | obtained", "page": 109, "level": 1}}, [{"headings_0": {"content": "obtained", "page": 109, "level": 1}}, {"headings_1": {"content": "| PDM SACCO LTD | obtained", "page": 109, "level": 1}}], [{"headings_0": {"content": "obtained", "page": 109, "level": 1}}, {"headings_1": {"content": "| PDM SACCO LTD | obtained", "page": 109, "level": 1}}]], "page": 109, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ". No Agriculture", "metadata": {"headings": [{"headings_0": {"content": ". No Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 109, "level": 1}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \\_ Kabasekende PSM \n\\_ insurance policy \u201a SACCO LTD", "metadata": {"headings": [{"headings_0": {"content": ". No Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 109, "level": 1}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "obtained", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 2}}, {"headings_1": {"content": ". No Agriculture", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "41 ' Kibaale Kabaleega \\| Kabalega Kibaale . Murungi Julius 1,000,000 No \nNo Agriculture DLG \\_PDM SACCO LTD \ninsurance policy", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 2}}, {"headings_1": {"content": ". No Agriculture", "page": 110, "level": 2}}, [{"headings_0": {"content": "obtained", "page": 110, "level": 2}}, {"headings_1": {"content": ". No Agriculture", "page": 110, "level": 2}}]], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "obtained", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kibaale Kabalega Kibaale \u201cKamyaka Noeline \\| \nKabaleega 1,000,000 No No", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agriculture", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG PDM SACCO LTD \n\\_ insurance policy obtained \n13 \u2018Kibaale Masaaza Masaaza Kibaale \\_ Namubiru Agnes 1,000,000 No \nNo Agriculture \n\\| \nDLG PDM SACCO LTD \ninsurance policy obtained \n14 \\_ Kibaale Masaaza Masaaza Kibaale Baguma Anatoli 1,000,000 No \nNo Agriculture \\| DLG PDM SACCO LTD \ninsurance policy \u201a obtained", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}, [{"headings_0": {"content": "Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], [{"headings_0": {"content": "Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}]], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "45 | Kibaale Ruguuza | Ruguuza Kibaale _ Irumba Giran 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "45 | Kibaale Ruguuza | Ruguuza Kibaale _ Irumba Giran 1,000,000 No", "page": 110, "level": 2}}, {"headings_1": {"content": "Agriculture", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Agriculture \u201a \nDLG PDM SACCO LTD", "metadata": {"headings": [{"headings_0": {"content": "45 | Kibaale Ruguuza | Ruguuza Kibaale _ Irumba Giran 1,000,000 No", "page": 110, "level": 2}}, {"headings_1": {"content": "Agriculture", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "insurance", "metadata": {"headings": [{"headings_0": {"content": "insurance", "page": 110, "level": 2}}, {"headings_1": {"content": "45 | Kibaale Ruguuza | Ruguuza Kibaale _ Irumba Giran 1,000,000 No", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 110, "level": 2}}, {"headings_1": {"content": "insurance", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ":", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 110, "level": 2}}, {"headings_1": {"content": "insurance", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "obtained", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "policy", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "16 Kibaale Ruguuza Ruguuza Kibaale Nymba Vincent 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "policy", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Agriculture", "metadata": {"headings": [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG PDM SACCO LTD \ninsurance policy . obtained \n:17 Kibaale Karangara Karangara Matale Sekate John 1,000,000 No \nNo Agriculture \u201a \nDLG PDM SACCO \n. insurance policy \\| \nobtained \n' Kibaale Karangara Karangara Matale Alinaitwe Yosamu 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}, [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}]], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Agriculture", "metadata": {"headings": [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 1}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \u0131 PDM SACCO \n\\_ insurance policy \\_ obtained \n\\| \n19 \\| Kibaale Kitaba Kitaba Matale Kiiza Annet 1,000,000 No \nNo Agriculture \n\\_ \nDLG PDM SACCO \ninsurance policy \\_ \n\u201a", "metadata": {"headings": [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 1}}, [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 1}}], [{"headings_0": {"content": "No Agriculture", "page": 110, "level": 2}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 1}}]], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "obtained", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 2}}], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 Kitaba Matale ~ 1,000,000 Kibaale Kitaba \\| Kabatooro Juliet \\| No \nNo Agriculture DLG \\| PDM SACCO \ninsurance policy obtained \n106 \nAppendix 29: Physical Inspection of Household Project Implementation \nSN [yee Parish Name of Name of Loan Amount as per \\| Planned \\| Inspection evidence \n\\| trapection \\| Name Name SACCO PRF SACCO records Project", "metadata": {"headings": [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 2}}, [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 2}}], [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 2}}], [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 2}}], [{"headings_0": {"content": "obtained", "page": 110, "level": 1}}, {"headings_1": {"content": "No Agriculture", "page": 110, "level": 2}}]], "page": 110, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "remarks", "metadata": {"headings": [{"headings_0": {"content": "remarks", "page": 111, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "remarks", "page": 111, "level": 1}}, {"headings_1": {"content": "obtained", "page": 110, "level": 1}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee a", "metadata": {"headings": [{"headings_0": {"content": "ee a", "page": 111, "level": 1}}, {"headings_1": {"content": "remarks", "page": 111, "level": 1}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nen 1 Kibaale Kahyooro Kahyoro \na EIER Ahaisanizibwe 1,000,000 Poultry \\|; hese Project DLG Bwamiramira Godfrey", "metadata": {"headings": [{"headings_0": {"content": "ee a", "page": 111, "level": 1}}, {"headings_1": {"content": "remarks", "page": 111, "level": 1}}, [{"headings_0": {"content": "ee a", "page": 111, "level": 1}}, {"headings_1": {"content": "remarks", "page": 111, "level": 1}}]], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE sy At [op implemented", "metadata": {"headings": [{"headings_0": {"content": "EEE sy At [op implemented", "page": 111, "level": 1}}, {"headings_1": {"content": "ee a", "page": 111, "level": 1}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \n= nr as planned LTD A m A", "metadata": {"headings": [{"headings_0": {"content": "EEE sy At [op implemented", "page": 111, "level": 1}}, {"headings_1": {"content": "ee a", "page": 111, "level": 1}}, [{"headings_0": {"content": "EEE sy At [op implemented", "page": 111, "level": 1}}, {"headings_1": {"content": "ee a", "page": 111, "level": 1}}]], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ne", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 111, "level": 2}}, {"headings_1": {"content": "EEE sy At [op implemented", "page": 111, "level": 1}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| / \\| f sa pet \n\\| \nE", "metadata": {"headings": [{"headings_0": {"content": "ne", "page": 111, "level": 2}}, {"headings_1": {"content": "EEE sy At [op implemented", "page": 111, "level": 1}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 111, "level": 2}}, {"headings_1": {"content": "ne", "page": 111, "level": 2}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Be pee", "metadata": {"headings": [{"headings_0": {"content": "| Be pee", "page": 111, "level": 2}}, {"headings_1": {"content": "ee", "page": 111, "level": 2}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \\| \n\\| \nos Kahyooro \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| Be pee", "page": 111, "level": 2}}, {"headings_1": {"content": "ee", "page": 111, "level": 2}}, [{"headings_0": {"content": "| Be pee", "page": 111, "level": 2}}, {"headings_1": {"content": "ee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Be pee", "page": 111, "level": 2}}, {"headings_1": {"content": "ee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Be pee", "page": 111, "level": 2}}, {"headings_1": {"content": "ee", "page": 111, "level": 2}}]], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Fe Be", "metadata": {"headings": [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1,000,000 Poultry Funds \n2 Kibaale Kahyoro Nakitone \n: \\| \\| \n: \nDLG Bwamiramira Hariet \ndivertedto \\| \\| \nPDM SACCO maize \\| \n\\| \n\\| \\| \nLTD planting \\| : \n\\| JR \\| \\| \\| N \\| \\| \\| \\| \\| \\| \n3 Kibaale Kahyooro Kahyoro \\| Katusabe 1,000,000 \\| Coffee \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}, [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}], [{"headings_0": {"content": "| Fe Be", "page": 111, "level": 2}}, {"headings_1": {"content": "| Be pee", "page": 111, "level": 2}}]], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 111, "level": 1}}, {"headings_1": {"content": "| Fe Be", "page": 111, "level": 2}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Bwamiramira Gregory implemented PDM SACCO \nas planned", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 111, "level": 1}}, {"headings_1": {"content": "| Fe Be", "page": 111, "level": 2}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 111, "level": 2}}, {"headings_1": {"content": "Project", "page": 111, "level": 1}}], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "L \nde \na \n= \n107 \n4 \\| Kibaale Kahyooro Kahyoro \\_ Namata 1,000,000 Coffee", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 111, "level": 2}}, {"headings_1": {"content": "Project", "page": 111, "level": 1}}, [{"headings_0": {"content": "LTD", "page": 111, "level": 2}}, {"headings_1": {"content": "Project", "page": 111, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 111, "level": 2}}, {"headings_1": {"content": "Project", "page": 111, "level": 1}}]], "page": 111, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Funds", "metadata": {"headings": [{"headings_0": {"content": "Funds", "page": 112, "level": 2}}, {"headings_1": {"content": "LTD", "page": 111, "level": 2}}], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| DLG . Bwamiramira Margret \ndiverted to \n. PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Funds", "page": 112, "level": 2}}, {"headings_1": {"content": "LTD", "page": 111, "level": 2}}, [{"headings_0": {"content": "Funds", "page": 112, "level": 2}}, {"headings_1": {"content": "LTD", "page": 111, "level": 2}}], [{"headings_0": {"content": "Funds", "page": 112, "level": 2}}, {"headings_1": {"content": "LTD", "page": 111, "level": 2}}]], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "piggery", "metadata": {"headings": [{"headings_0": {"content": "piggery", "page": 112, "level": 2}}, {"headings_1": {"content": "Funds", "page": 112, "level": 2}}], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 112, "level": 1}}, {"headings_1": {"content": "piggery", "page": 112, "level": 2}}], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 \\| \\| \nKibaale Kibingo . Kibingo Byaruhhanga 1,000,000 Piggery", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 112, "level": 1}}, {"headings_1": {"content": "piggery", "page": 112, "level": 2}}, [{"headings_0": {"content": "LTD", "page": 112, "level": 1}}, {"headings_1": {"content": "piggery", "page": 112, "level": 2}}]], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 112, "level": 2}}, {"headings_1": {"content": "LTD", "page": 112, "level": 1}}], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| DLG Bwamiramira Christopher \nimplemented \\|", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 112, "level": 2}}, {"headings_1": {"content": "LTD", "page": 112, "level": 1}}, [{"headings_0": {"content": "Project", "page": 112, "level": 2}}, {"headings_1": {"content": "LTD", "page": 112, "level": 1}}]], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO", "page": 112, "level": 2}}, {"headings_1": {"content": "Project", "page": 112, "level": 2}}], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as planned LTD \n108 \n6 Kibingo Francis 1,000,000 Vegetables Funds \nKibaale Kibingo \\| \nDLG Bwamiramira Batekane \ndiverted to", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO", "page": 112, "level": 2}}, {"headings_1": {"content": "Project", "page": 112, "level": 2}}, [{"headings_0": {"content": "PDM SACCO", "page": 112, "level": 2}}, {"headings_1": {"content": "Project", "page": 112, "level": 2}}], [{"headings_0": {"content": "PDM SACCO", "page": 112, "level": 2}}, {"headings_1": {"content": "Project", "page": 112, "level": 2}}], [{"headings_0": {"content": "PDM SACCO", "page": 112, "level": 2}}, {"headings_1": {"content": "Project", "page": 112, "level": 2}}]], "page": 112, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM SACCO maize", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO maize", "page": 113, "level": 2}}, {"headings_1": {"content": "PDM SACCO", "page": 112, "level": 2}}], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCO maize", "page": 113, "level": 2}}, {"headings_1": {"content": "PDM SACCO", "page": 112, "level": 2}}], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 113, "level": 2}}, {"headings_1": {"content": "PDM SACCO maize", "page": 113, "level": 2}}], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Kibaale Kibingo Kibingo Kunihira 1,000,000 Vegetables", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 113, "level": 2}}, {"headings_1": {"content": "PDM SACCO maize", "page": 113, "level": 2}}], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Funds", "metadata": {"headings": [{"headings_0": {"content": "Funds", "page": 113, "level": 1}}, {"headings_1": {"content": "growing", "page": 113, "level": 2}}], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Bwamiramira Grace \ndiverted to PDM SACCO piggery", "metadata": {"headings": [{"headings_0": {"content": "Funds", "page": 113, "level": 1}}, {"headings_1": {"content": "growing", "page": 113, "level": 2}}], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 113, "level": 2}}, {"headings_1": {"content": "Funds", "page": 113, "level": 1}}], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "109 \n8 Kibaale Kiribanga Kiribanga \\| Matovu \n1,000,000 Coffee Saas \\{ r Project \n\\| \n\\| DLG . Bwamiramira , Andrew \nimplemented \\| =. \nSE \n\\| PDM SACCO \\| \\| FEB planned as \nER", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 113, "level": 2}}, {"headings_1": {"content": "Funds", "page": 113, "level": 1}}, [{"headings_0": {"content": "LTD", "page": 113, "level": 2}}, {"headings_1": {"content": "Funds", "page": 113, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 113, "level": 2}}, {"headings_1": {"content": "Funds", "page": 113, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 113, "level": 2}}, {"headings_1": {"content": "Funds", "page": 113, "level": 1}}], [{"headings_0": {"content": "LTD", "page": 113, "level": 2}}, {"headings_1": {"content": "Funds", "page": 113, "level": 1}}]], "page": 113, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 \nKibaale Kiribanga Kiribanga Tumuhekyi \\| DLG Bwamiramira \\| Jenina \n\\| PDM SACCO \\| . \nBe Sree ees eS \n1,000,000 Poultry \\| er \u201d Funds \\| \nIhe ek +o diverted to \\_ \nWL 2 as piggery \\_ \n\\| \n\\| Ne ee \nLTD \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}, [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}], [{"headings_0": {"content": "LTD", "page": 114, "level": 3}}, {"headings_1": {"content": "LTD", "page": 113, "level": 2}}]], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MN", "metadata": {"headings": [{"headings_0": {"content": "MN", "page": 114, "level": 1}}, {"headings_1": {"content": "LTD", "page": 114, "level": 3}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aa", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 114, "level": 1}}, {"headings_1": {"content": "MN", "page": 114, "level": 1}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| NN = Soc \\| \n7 FERN De \n- \nN \\| \n\u201a10 Kibaale Nyamugura Nyamugura ' Kabonesa \\| DLG Kabasekende Letesia \u2014 \nPSM SACCO", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 114, "level": 1}}, {"headings_1": {"content": "MN", "page": 114, "level": 1}}, [{"headings_0": {"content": "aa", "page": 114, "level": 1}}, {"headings_1": {"content": "MN", "page": 114, "level": 1}}], [{"headings_0": {"content": "aa", "page": 114, "level": 1}}, {"headings_1": {"content": "MN", "page": 114, "level": 1}}], [{"headings_0": {"content": "aa", "page": 114, "level": 1}}, {"headings_1": {"content": "MN", "page": 114, "level": 1}}]], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 114, "level": 2}}, {"headings_1": {"content": "aa", "page": 114, "level": 1}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae\u2019", "metadata": {"headings": [{"headings_0": {"content": "ae\u2019", "page": 114, "level": 1}}, {"headings_1": {"content": "LTD", "page": 114, "level": 2}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n1,000,000 Onions \\| [ [% Diverted / Tr, EZ \n\\| \\{A funds to \\| \n\\| \nEN Tied piggery \n\u2018 13% Pie ee x", "metadata": {"headings": [{"headings_0": {"content": "ae\u2019", "page": 114, "level": 1}}, {"headings_1": {"content": "LTD", "page": 114, "level": 2}}, [{"headings_0": {"content": "ae\u2019", "page": 114, "level": 1}}, {"headings_1": {"content": "LTD", "page": 114, "level": 2}}], [{"headings_0": {"content": "ae\u2019", "page": 114, "level": 1}}, {"headings_1": {"content": "LTD", "page": 114, "level": 2}}], [{"headings_0": {"content": "ae\u2019", "page": 114, "level": 1}}, {"headings_1": {"content": "LTD", "page": 114, "level": 2}}], [{"headings_0": {"content": "ae\u2019", "page": 114, "level": 1}}, {"headings_1": {"content": "LTD", "page": 114, "level": 2}}]], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "See", "metadata": {"headings": [{"headings_0": {"content": "See", "page": 114, "level": 3}}, {"headings_1": {"content": "ae\u2019", "page": 114, "level": 1}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a", "metadata": {"headings": [{"headings_0": {"content": "See", "page": 114, "level": 3}}, {"headings_1": {"content": "ae\u2019", "page": 114, "level": 1}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "KITTS", "metadata": {"headings": [{"headings_0": {"content": "KITTS", "page": 114, "level": 3}}, {"headings_1": {"content": "See", "page": 114, "level": 3}}], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ \n= \n: \n=] \n42 \n110 \n\u201cKibaale \\| Nyamugura Nyamugura \n\\| Kyalimpa 1,000,000 \\| Piggery \n\\| Project \nDLG Kabasekende Grace implemented PSM SACCO \nas planned \n\\|", "metadata": {"headings": [{"headings_0": {"content": "KITTS", "page": 114, "level": 3}}, {"headings_1": {"content": "See", "page": 114, "level": 3}}, [{"headings_0": {"content": "KITTS", "page": 114, "level": 3}}, {"headings_1": {"content": "See", "page": 114, "level": 3}}], [{"headings_0": {"content": "KITTS", "page": 114, "level": 3}}, {"headings_1": {"content": "See", "page": 114, "level": 3}}], [{"headings_0": {"content": "KITTS", "page": 114, "level": 3}}, {"headings_1": {"content": "See", "page": 114, "level": 3}}], [{"headings_0": {"content": "KITTS", "page": 114, "level": 3}}, {"headings_1": {"content": "See", "page": 114, "level": 3}}]], "page": 114, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LTD", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 115, "level": 2}}, {"headings_1": {"content": "KITTS", "page": 114, "level": 3}}], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n4 BEE \\|", "metadata": {"headings": [{"headings_0": {"content": "LTD", "page": 115, "level": 2}}, {"headings_1": {"content": "KITTS", "page": 114, "level": 3}}, [{"headings_0": {"content": "LTD", "page": 115, "level": 2}}, {"headings_1": {"content": "KITTS", "page": 114, "level": 3}}]], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OR", "metadata": {"headings": [{"headings_0": {"content": "OR", "page": 115, "level": 1}}, {"headings_1": {"content": "LTD", "page": 115, "level": 2}}], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "y \nt \nRay -", "metadata": {"headings": [{"headings_0": {"content": "OR", "page": 115, "level": 1}}, {"headings_1": {"content": "LTD", "page": 115, "level": 2}}, [{"headings_0": {"content": "OR", "page": 115, "level": 1}}, {"headings_1": {"content": "LTD", "page": 115, "level": 2}}]], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "metadata": {"headings": [{"headings_0": {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "page": 115, "level": 1}}, {"headings_1": {"content": "OR", "page": 115, "level": 1}}], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Kibaale PDM Berna \n;", "metadata": {"headings": [{"headings_0": {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "page": 115, "level": 1}}, {"headings_1": {"content": "OR", "page": 115, "level": 1}}, [{"headings_0": {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "page": 115, "level": 1}}, {"headings_1": {"content": "OR", "page": 115, "level": 1}}]], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Non-", "metadata": {"headings": [{"headings_0": {"content": "Non-", "page": 115, "level": 2}}, {"headings_1": {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "page": 115, "level": 1}}], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EEE existent SACCO LTD project. Claims hens \nwere stolen \\| \n13 Kibaale Kabaleega Kabalega Kazairwe 1,000,000 Coffee", "metadata": {"headings": [{"headings_0": {"content": "Non-", "page": 115, "level": 2}}, {"headings_1": {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "page": 115, "level": 1}}, [{"headings_0": {"content": "Non-", "page": 115, "level": 2}}, {"headings_1": {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "page": 115, "level": 1}}], [{"headings_0": {"content": "Non-", "page": 115, "level": 2}}, {"headings_1": {"content": "12 Kibaale Kabaleega Kabalega Nabuwelo 1,000,000 Poultry 1", "page": 115, "level": 1}}]], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 115, "level": 2}}, {"headings_1": {"content": "Non-", "page": 115, "level": 2}}], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Kibaale PDM Juilius \\| \\\\ implemented SACCO LTD \nas planned \nL sei ase \n111 \n14 ' Kibaale \\| Masaaza \\_ Masaaza ' Namubiru \n1,000,000 \\| Piggery \\| \nDLG Kibaale PDM \\| Agnes", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 115, "level": 2}}, {"headings_1": {"content": "Non-", "page": 115, "level": 2}}, [{"headings_0": {"content": "Activity", "page": 115, "level": 2}}, {"headings_1": {"content": "Non-", "page": 115, "level": 2}}], [{"headings_0": {"content": "Activity", "page": 115, "level": 2}}, {"headings_1": {"content": "Non-", "page": 115, "level": 2}}], [{"headings_0": {"content": "Activity", "page": 115, "level": 2}}, {"headings_1": {"content": "Non-", "page": 115, "level": 2}}]], "page": 115, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCOLTD |", "metadata": {"headings": [{"headings_0": {"content": "SACCOLTD |", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 115, "level": 2}}], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "45 Kibaale Masaaza Masaaza \\| Mukisa God 1,000,000 Coffee \\| \n\\| \n' \n\\| DLG Kibaale PDM \\| \nSACCOLTD \\| \n, \n\\| \n\\| Kibaale Masaaza Masaaza \\\\ Baguma 1,000,000 Coffee \u0131 DLG Kibaale PDM Anatoli \nSACCO LTD \n112", "metadata": {"headings": [{"headings_0": {"content": "SACCOLTD |", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 115, "level": 2}}, [{"headings_0": {"content": "SACCOLTD |", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 115, "level": 2}}], [{"headings_0": {"content": "SACCOLTD |", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 115, "level": 2}}], [{"headings_0": {"content": "SACCOLTD |", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 115, "level": 2}}]], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 116, "level": 2}}, {"headings_1": {"content": "SACCOLTD |", "page": 116, "level": 2}}], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| implemented \\| as planned \n\\| \na\u2019 \n\u2018\u00a9 Activity \n\u201a implemented \n\\| as planned \\| : \n: i ; \\| 4 3 \\| ERS = i", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 116, "level": 2}}, {"headings_1": {"content": "SACCOLTD |", "page": 116, "level": 2}}, [{"headings_0": {"content": "Activity", "page": 116, "level": 2}}, {"headings_1": {"content": "SACCOLTD |", "page": 116, "level": 2}}], [{"headings_0": {"content": "Activity", "page": 116, "level": 2}}, {"headings_1": {"content": "SACCOLTD |", "page": 116, "level": 2}}], [{"headings_0": {"content": "Activity", "page": 116, "level": 2}}, {"headings_1": {"content": "SACCOLTD |", "page": 116, "level": 2}}]], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 116, "level": 2}}], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 116, "level": 2}}], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 116, "level": 2}}], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "en \\| aS planned \n17 \\|Kibaale \\| Ruguuza \\| Ruguuza \\|Nymba", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 116, "level": 2}}, [{"headings_0": {"content": "implemented", "page": 116, "level": 2}}, {"headings_1": {"content": "Activity", "page": 116, "level": 2}}]], "page": 116, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"4,000,000", "metadata": {"headings": [{"headings_0": {"content": "\"4,000,000", "page": 117, "level": 2}}, {"headings_1": {"content": "implemented", "page": 116, "level": 2}}], "page": 117, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coffee \\| En Er eee \\| Activity. DLG Kibaale PDM Vincent En implemented SACCO LTD \nKibaale Karangara Karangara Sekate John 1,000,000 Food crop DLG Matale PDM \nas planned \n= Activity", "metadata": {"headings": [{"headings_0": {"content": "\"4,000,000", "page": 117, "level": 2}}, {"headings_1": {"content": "implemented", "page": 116, "level": 2}}, [{"headings_0": {"content": "\"4,000,000", "page": 117, "level": 2}}, {"headings_1": {"content": "implemented", "page": 116, "level": 2}}], [{"headings_0": {"content": "\"4,000,000", "page": 117, "level": 2}}, {"headings_1": {"content": "implemented", "page": 116, "level": 2}}], [{"headings_0": {"content": "\"4,000,000", "page": 117, "level": 2}}, {"headings_1": {"content": "implemented", "page": 116, "level": 2}}]], "page": 117, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 117, "level": 3}}, {"headings_1": {"content": "\"4,000,000", "page": 117, "level": 2}}], "page": 117, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \n! implemented ne! \nSACCO as planned \nL- al nn \nen \n= \n\u2014 \n113 \n19 Kibaale Karangara ' Karangara Nakisozi 1,000,000 Poultry \n\u2014 Activity ; \n\\| \n\\_ \nDLG Matale PDM ' Racheal", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 117, "level": 3}}, {"headings_1": {"content": "\"4,000,000", "page": 117, "level": 2}}, [{"headings_0": {"content": "ee", "page": 117, "level": 3}}, {"headings_1": {"content": "\"4,000,000", "page": 117, "level": 2}}], [{"headings_0": {"content": "ee", "page": 117, "level": 3}}, {"headings_1": {"content": "\"4,000,000", "page": 117, "level": 2}}], [{"headings_0": {"content": "ee", "page": 117, "level": 3}}, {"headings_1": {"content": "\"4,000,000", "page": 117, "level": 2}}], [{"headings_0": {"content": "ee", "page": 117, "level": 3}}, {"headings_1": {"content": "\"4,000,000", "page": 117, "level": 2}}], [{"headings_0": {"content": "ee", "page": 117, "level": 3}}, {"headings_1": {"content": "\"4,000,000", "page": 117, "level": 2}}]], "page": 117, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 118, "level": 2}}, {"headings_1": {"content": "ee", "page": 117, "level": 3}}], "page": 118, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \\| i \\|", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 118, "level": 2}}, {"headings_1": {"content": "ee", "page": 117, "level": 3}}], "page": 118, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 118, "level": 3}}, {"headings_1": {"content": "implemented", "page": 118, "level": 2}}], "page": 118, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\_ as planned \n\\| , \n\\| \n\\| \\| \\| \\| \\| \\| \n20 \\| 'Kibaale \\| Kitaba ee Kiiza Annet 1,000,000 Cattle", "metadata": {"headings": [{"headings_0": {"content": "| SACCO", "page": 118, "level": 3}}, {"headings_1": {"content": "implemented", "page": 118, "level": 2}}, [{"headings_0": {"content": "| SACCO", "page": 118, "level": 3}}, {"headings_1": {"content": "implemented", "page": 118, "level": 2}}], [{"headings_0": {"content": "| SACCO", "page": 118, "level": 3}}, {"headings_1": {"content": "implemented", "page": 118, "level": 2}}], [{"headings_0": {"content": "| SACCO", "page": 118, "level": 3}}, {"headings_1": {"content": "implemented", "page": 118, "level": 2}}]], "page": 118, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Diverted", "metadata": {"headings": [{"headings_0": {"content": "Diverted", "page": 118, "level": 4}}, {"headings_1": {"content": "| SACCO", "page": 118, "level": 3}}], "page": 118, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDLG . Matale PDM \nfunds to goat \n\\| \\_ \n\\| SACCO rearing \ni i \n114 \n21 Kibaale Kitaba Kitaba Kabatooro 1,000,000 Food crop DLG Matale PDM Juliet \nu : a \nnn", "metadata": {"headings": [{"headings_0": {"content": "Diverted", "page": 118, "level": 4}}, {"headings_1": {"content": "| SACCO", "page": 118, "level": 3}}, [{"headings_0": {"content": "Diverted", "page": 118, "level": 4}}, {"headings_1": {"content": "| SACCO", "page": 118, "level": 3}}], [{"headings_0": {"content": "Diverted", "page": 118, "level": 4}}, {"headings_1": {"content": "| SACCO", "page": 118, "level": 3}}], [{"headings_0": {"content": "Diverted", "page": 118, "level": 4}}, {"headings_1": {"content": "| SACCO", "page": 118, "level": 3}}], [{"headings_0": {"content": "Diverted", "page": 118, "level": 4}}, {"headings_1": {"content": "| SACCO", "page": 118, "level": 3}}]], "page": 118, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 119, "level": 1}}, {"headings_1": {"content": "Diverted", "page": 118, "level": 4}}], "page": 119, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 119, "level": 2}}, {"headings_1": {"content": "Activity", "page": 119, "level": 1}}], "page": 119, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO as planned ek \n115", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 119, "level": 2}}, {"headings_1": {"content": "Activity", "page": 119, "level": 1}}, [{"headings_0": {"content": "implemented", "page": 119, "level": 2}}, {"headings_1": {"content": "Activity", "page": 119, "level": 1}}]], "page": 119, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "is", "metadata": {"headings": [{"headings_0": {"content": "is", "page": 120, "level": 2}}, {"headings_1": {"content": "implemented", "page": 119, "level": 2}}], "page": 120, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "metadata": {"headings": [{"headings_0": {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "page": 121, "level": 2}}, {"headings_1": {"content": "is", "page": 120, "level": 2}}], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LOCAL GOVERNMENT ADMINISTRATIVE OFFICER \nP.O Box 2, Karuguuza In any correspondence on this \nEmail:", "metadata": {"headings": [{"headings_0": {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "page": 121, "level": 2}}, {"headings_1": {"content": "is", "page": 120, "level": 2}}, [{"headings_0": {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "page": 121, "level": 2}}, {"headings_1": {"content": "is", "page": 120, "level": 2}}]], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "kibaalel@yahoo.com", "metadata": {"headings": [{"headings_0": {"content": "kibaalel@yahoo.com", "page": 121, "level": 8}}, {"headings_1": {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "page": 121, "level": 2}}], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subjectplease quote reference under Website: www.kibaale.go.ug \nOur Ref: CR/101/1 \n29th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "kibaalel@yahoo.com", "page": 121, "level": 8}}, {"headings_1": {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "page": 121, "level": 2}}, [{"headings_0": {"content": "kibaalel@yahoo.com", "page": 121, "level": 8}}, {"headings_1": {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "page": 121, "level": 2}}], [{"headings_0": {"content": "kibaalel@yahoo.com", "page": 121, "level": 8}}, {"headings_1": {"content": "KIBAALE DISTRICT OFFICE OF THE CHIEF", "page": 121, "level": 2}}]], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Auditor General", "metadata": {"headings": [{"headings_0": {"content": "The Auditor General", "page": 121, "level": 1}}, {"headings_1": {"content": "kibaalel@yahoo.com", "page": 121, "level": 8}}], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic development", "metadata": {"headings": [{"headings_0": {"content": "The Auditor General", "page": 121, "level": 1}}, {"headings_1": {"content": "kibaalel@yahoo.com", "page": 121, "level": 8}}], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kampala", "metadata": {"headings": [{"headings_0": {"content": "Kampala", "page": 121, "level": 3}}, {"headings_1": {"content": "The Auditor General", "page": 121, "level": 1}}], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SUBMISSION OF AUDITED FINANCIAL STATEMENTS FOR FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF AUDITED FINANCIAL STATEMENTS FOR FY 2022/2023", "page": 121, "level": 3}}, {"headings_1": {"content": "Kampala", "page": 121, "level": 3}}], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Sec. 45 and Schedule 5 of the Uganda Public Finance and Management Act 7 am-pleasec \nbmit to you Audited Financial Statements for FY 2022/2023 \nCNIEF 204 ADMINISTRATIVE", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF AUDITED FINANCIAL STATEMENTS FOR FY 2022/2023", "page": 121, "level": 3}}, {"headings_1": {"content": "Kampala", "page": 121, "level": 3}}, [{"headings_0": {"content": "SUBMISSION OF AUDITED FINANCIAL STATEMENTS FOR FY 2022/2023", "page": 121, "level": 3}}, {"headings_1": {"content": "Kampala", "page": 121, "level": 3}}]], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "22 DEC 2023", "metadata": {"headings": [{"headings_0": {"content": "22 DEC 2023", "page": 121, "level": 5}}, {"headings_1": {"content": "SUBMISSION OF AUDITED FINANCIAL STATEMENTS FOR FY 2022/2023", "page": 121, "level": 3}}], "page": 121, "document_name": "Kibaale District Local Government Report of the Auditor General, 2023", "type": "heading"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kiboga District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Kiboga District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index e3a48f8ef55d1f3da96ecfc2d71d4368fab6c650..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kiboga District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "LARS \nA A <2 \u201c\u2014 \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIBOGA DISTRICT FOR THE YEAR ENDED 30\u2122 JUNE, 2023", "metadata": {"headings": [[], [], []], "page": 1, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGIN \u2014", "metadata": {"headings": [{"headings_0": {"content": "ORIGIN \u2014", "page": 1, "level": 3}}], "page": 1, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ar COPY", "metadata": {"headings": [{"headings_0": {"content": "Ar COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGIN \u2014", "page": 1, "level": 3}}], "page": 1, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "Ar COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGIN \u2014", "page": 1, "level": 3}}, [{"headings_0": {"content": "Ar COPY", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGIN \u2014", "page": 1, "level": 3}}]], "page": 1, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 2, "level": 5}}, {"headings_1": {"content": "Ar COPY", "page": 1, "level": 2}}], "page": 2, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], "page": 2, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wae \\_ \nTABLE OF CONTENTS \nNSU OW PACT UN YING \nii ae ne \nOPML 1 BASIS! FOL \u00a9 UO IN tern cers cee a ee TE En REEL TE 1 Key Assit Mallers.. \n1 nennen a an aa ae han aan man 1.0 Implementation ofthe Approved Budget....un:nunnnunnnnnna \n1 una \n2.0 \nManagement of the Government Salary Payroll .........:.:0ccsscssseenesceecssausenecusrsensenensanes 7 TINS DR 11 EEE EEE \n3.0 Implementation Of Key Government Grants/Programmes (FOCUS AREAS).............. 11 Otter Informatien 23 en wc cin en a th ten ln a ice aoa a \nManagement's Responsibility for the Financial Statements............csscccssssersssseeeeueeseeeerreseas 23 Auditor\u2019s Responsibility for the Audit of Financial Statements..............:::::::ssssscseseeeeeeesnees 24 Other Reporting ReSponsibilities............cccsssscccsssecccesecccnsserecossseneuevescususeensusenscaseueenseuaagaes 25 Report on the Audit of Compliance with Legislation \n25 ........:cs:::csecsscsssesceesueessseueeeuseessenereens \n4.0 Implementation Of The Parish Development MOodel.........::ccccsssscssseseecnsseretsenssesseees 25 NR TIN 33 EEE EGOS TEESE SRE \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}, [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}], [{"headings_0": {"content": "ee", "page": 2, "level": 1}}, {"headings_1": {"content": "es", "page": 2, "level": 5}}]], "page": 2, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government GoU Government of Uganda HCMS \nHuman Capital Management System IcT \nInformation and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authority LLG \nLower Local Governments LR Local Revenue MDAs \nMinistries, Departments and Agencies MoES Ministry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government NAA \nNational Audit Act NTR Non-Tax Revenue OAG \nOffice of the Auditor General PBS", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}, [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}], [{"headings_0": {"content": "Acronym Meaning", "page": 4, "level": 2}}, {"headings_1": {"content": "ee", "page": 2, "level": 1}}]], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PCA \nPayroll Consults Africa PDMS \nPayroll Deduction Management System PDU \nProcurement & Disposal Unit PFMA \nPublic Finance Management Act PFMR \nPublic Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets PS/ST \nPermanent Secretary / Secretary to Treasury TSA Treasury Single Account \nTSSA \nTreasury Sub Single Account UBA \nUganda Banker's Association UCF \nUganda Consolidated Fund UCLA \nUganda Consumer and Lender\u2019s Association", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}, [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}], [{"headings_0": {"content": "Program Budgeting System", "page": 4, "level": 2}}, {"headings_1": {"content": "Acronym Meaning", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 2}}], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIBOGA DISTRICT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 2}}, [{"headings_0": {"content": "UgIFT", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], "page": 5, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kiboga District, 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 Kiboga District 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": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \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 Kiboga 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.40,663,217,014 out of which UGX.38,254,047,945 was warranted as shown below; \nSN Details Budget Warrants % age UGX \nUGX \n,", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Recurrent (Wage) 27,935,054,642 \\_\\_\\_27,935,054,635 \\_\\_100.0% \\| \n\\| \n2, Recurrent (Non- 8,383,546,454 6,407,240,442 76.4% \\_", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "wage) . a \\_ 3 Development 4,344,615,918 3,911,752,868 90.0% Total .40,663,217,014 38,254,047,945 94.1% \nOut of the total warrants of UGX.38,254,047,945, I reviewed the utilisation of warrants worth UGX.27,146,938,695 (71%) as summarised in the table below; \nSN Details \nActual Amount Cumulative Cumulative %age", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 2}}]], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Actual Amount out of total warrants \n1 Wage expenditure 22,855,697,694 22,855,697,694 \n60% \n(Payroll audit/FS-", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}]], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "audit)", "metadata": {"headings": [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \\_ nn \n. \n2 Parish 294,059,083 23,149,756,777 61%", "metadata": {"headings": [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}, [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 6, "level": 1}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "model (PDM) \n\\| 3 Education grant - 284,380,168 23,434,136,945 \n61% \nFormerly SFG \\_ \n4 Microscale 1,367,857,576 24,801,994,521 65% irrigation projects \n5 UGIFT 32,189,000 24,834,183,521 65%", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 6, "level": 1}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}, [{"headings_0": {"content": "development", "page": 6, "level": 1}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}], [{"headings_0": {"content": "development", "page": 6, "level": 1}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}], [{"headings_0": {"content": "development", "page": 6, "level": 1}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}]], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Infrastructure)", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n6 Water 559,733,075 25,393,916,596 66% development grant \n(Piped water, and \n\u201a \nRural water and \n\\| Sanitation grant) \\| \\| IL \n\\| \n\\_ \nOut of the District budget of UGX.40,663,217,014 in the financial year 2022/2023, UGX.22,855,697,694 (56.2%) was spent on employee costs. I issued a separate detailed special audit report on salary payroll and a summary of key findings are in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review. \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nThe Accounting According to the approved budget, the District was supposed to collect Officer should find Local revenue of UGX.899,008,632; however; by the end of the year sustainable means of only UGX.708,977,466 had been collected representing 79% controlling and performance as shown in the table below and detailed in Appendix 1 treating the foot and", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}, [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}], [{"headings_0": {"content": "(Infrastructure)", "page": 6, "level": 2}}, {"headings_1": {"content": "development", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(a).", "metadata": {"headings": [{"headings_0": {"content": "(a).", "page": 7, "level": 2}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 2}}], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mouth disease to avoid \nadverse", "metadata": {"headings": [{"headings_0": {"content": "(a).", "page": 7, "level": 2}}, {"headings_1": {"content": "(Infrastructure)", "page": 6, "level": 2}}], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[No | | | Variance |", "metadata": {"headings": [{"headings_0": {"content": "[No | | | Variance |", "page": 7, "level": 1}}, {"headings_1": {"content": "(a).", "page": 7, "level": 2}}], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Source Approved Actual \neffects on the cattle \\| budget\\{UGX) \\| Collections(UGX) \u2014\u2014\\_ markets and land 365,668,865 \n\\| \n1 Tax 363,668,865 0 \nrevenue. \nRevenues \n\\|", "metadata": {"headings": [{"headings_0": {"content": "[No | | | Variance |", "page": 7, "level": 1}}, {"headings_1": {"content": "(a).", "page": 7, "level": 2}}, [{"headings_0": {"content": "[No | | | Variance |", "page": 7, "level": 1}}, {"headings_1": {"content": "(a).", "page": 7, "level": 2}}]], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "metadata": {"headings": [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "neh In addition, the REVENUES \n\\| \n\\| \\_\\_ \\_\\_\\_ \\_\\_ \nTotal 899,008,632 708,977,466 190,031,166 \nAccounting Officer Revenue \nNy should explore other \\_ \\| = \n\\| Et pe \nrevenue sources Under collection of Local revenue denied the district resources for other than the cattle implementation of the following key planned activities as shown in markets to boost the Appendix 1 (b). \ndistrict\u2019s non-tax \nrevenues, The Accounting Officer explained that this was as a result of closure of \nBugabo and kapeke cattle markets due to foot and mouth disease, \nwhich in turn affected revenue collection from Land Lease taxpayers \nwhere by their owners, depend on sale of cattle. \n1.2 Performance of GOU\\_ warrants (transfers from treasury and transfers from other government units) \nThe District had an approved budget of UGX.39,226,027,908 from the The", "metadata": {"headings": [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}, [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}], [{"headings_0": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, {"headings_1": {"content": "[No | | | Variance |", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "various programmes out of which UGX.37,293,665,681 was warranted Officer should liaise resulting in a shortfall of UGX.1,932,362,227 representing 95% with MoFPED, and performance. Other Government Agencies to ensure The performance of warrants from each of the programmes from which that all budgeted the district was allocated funds is shown in Appendix 2 (a). \nfunds are collected. \n1.3 Performance of external assistance \nThe Accounting The entity had an approved budget for external assistance of Officer should liaise UGX.516,790,000 from Human Capital Development programme out of with \nOther which UGX.230,852,202 was warranted resulting in a shortfall of Government UGX.285,937,798 representing 44.7% performance. \nAgencies to ensure \n\\| that all budgeted The performance of warrants for the Human Capital Development funds are collected. programme is shown in the table below; \nProgr Programme Approved Warrants Variance Yoage am Name Budget (UGX) (UGX) perform (UGX) \nance 12000 Human 516,790,000 230,852,202 285,937,798 44.7% 0 \nCapital \nDevelopment \nThe UGX.285,937,798 that was not warranted was meant for some of the following key activities which were partially implemented;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 1}}, {"headings_1": {"content": "2 | Non-Tax | \u2018535,339,767 | 345,308,601 | 190,031,166 |", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Programme Amount not Activities Purpose and impact of", "metadata": {"headings": [{"headings_0": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}], "page": 8, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warranted partially the unimplemented \\_\\_ \nimplemented activity \n1 Human \n285,937,798 Mass measles Unvaccinated children are Capital \n. and rubella exposed to infection by Development \nImmunization at communicable diseases. \nHealth centers. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.38,254,047,945 availed during the The", "metadata": {"headings": [{"headings_0": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}, [{"headings_0": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}], [{"headings_0": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 1}}]], "page": 8, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}], "page": 8, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "year, UGX.31,612,361,161 was utilized by the district resulting in un- Officer \nshould \n\\| \nutilized warrants of UGX.6,641,686,784 representing utilization of ensure \nthat 82.6% as shown in Appendix 3 (a). \nprocurements and recruitments are The warrants that were not utilized were meant for some of the under-taken in time following key activities that were partially or not implemented at all as so \nthat funds shown in Appendix 3 (b). \nrealized are fully absorbed. \nAs a result of failure to utilize warrants; \ne Construction of Kitagenda Seed School under UGIFT was not \nundertaken thus delaying expected education service delivery to \nintended beneficiaries. \ne Recruitment of staff in various departments was not done thus \naffecting delivery of services at the district. \nThe Accounting Officer explained that the un-utilized warrants comprised 70% wage, 30% UGFIT funds and indicated management had requested for revoting of the money, and the UGFIT funds had been revoted and warranted for implementation of projects.Hoever, \nannual key performance indicators and targets are achieved for key targets in the projects and/or programs. subsequent financial year 2024-2025. \nI reviewed the approved work plan and sampled 8 outputs with a total \nof 30 activities. I noted the following; \ne 3 outputs with 12 activities had clear performance indicators and", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "No Programme Amount not Activities Purpose and impact of", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "targets.", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 9, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 5 outputs with 18 activities had 13 activities with clear performance indicators and targets while 5 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 4. \nTable showing performance indicators and targets \nCategory of No. Noof No.of \\| Noof Expenditure % \n\\| \\| \\| \\| i outputs of \\| activit Activities \\| activities Amount (UGX) Quanti \\| \n\\| outp iesin withclear without \n\\} \u201a \\| \\| \nficatio ' uts the \\| performa clear \nn of \n\\| \n\\| sam output \\| nce \\| perform \n\\| \noutput \\| pled \\| s indicators ance \ns \n\\} \\| and indicator \n\\| \n\\| \\| \\| targets \\| sand \n\\| \n\\| \\| \u2014 \\_targets j L \\| \\| BE \nFully 3 12 12 0 2,677,590,651 37.5% quantified \nLEOUEDEESI \nNN \nce 3,723: Bese I \n4 tg \nSubstantially \u00a7 5 \\| 18 \\| 13 \\| \n1,613,650,350 62.5% \n\\| \nquantified \\| \\| \\| \n\\| \n\\| \n\\| \n\\| \nOutputs 001 \n\\| \\_\\_ \nOutputs not 0 0 \\| 0 \n0% \n=\\| \nfully \n\\| \nquantified \nEEE \n\\| \\| \\| \\| \nTotal 8 30 2 5 4,291,241,001 \\| \nEn Er \\|; ee \\| \nL = iene nn a 1 \u2014 ol ani \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities. Furthermore, this creates opportunities for preparation of unrealistic performance reports. \nThe Accounting Officer indicated that this was rectified in the current Financial Year 2023/24. \n1.6 Implementation of outputs \nI assessed the implementation of Eight (8) outputs with Twenty-Five The", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}, [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}]], "page": 9, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 9, "level": 1}}], "page": 9, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], "page": 11, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with URF to provide more funding for road gangs so that the road bushes are adequately cleared. \n1.7.2 Service Delivery under Focus Areas \n4.1.7.1 \\_Service Delivery under Other Service Delivery Areas \nI sampled Two (2) activities under URF and DDEG with a total expenditure of UGX.210,116,089 for physical inspection and assessment of service delivery indicators. The Table Below is a summary of the key observation, details of which are in Appendix 6. \n\\| Sn. \\| Service Observation \\| Implication \\| Management Response \\| \\_\\|\\_delivery Area \\| \\| \\| \\| \u2018Some \\_ \u2018points of The", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}]], "page": 11, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| Uganda Road", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], "page": 11, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "the \nThe URF budget of UGX.563m \\| \\| \n\\| Fund \n\\| Lunya-Nsala road \novergrown was cut \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}]], "page": 11, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "drastically by", "metadata": {"headings": [{"headings_0": {"content": "drastically by", "page": 11, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "employee", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], "page": 12, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "my determination of the District wage bill. \nemoluments. \ne Engage the The summary of the validation exercise is shown in the concerned Service table below; \nCommissions and \nobtain \nminute \nNot verified (appeared 17 \nfor validation \n9,971,122 \\| Besides, the in cases \nSe ae es \nquestion should be th \nee \nThe total number of individuals who 11 \n\\| \\| \\| \n10,667,565 followed up with a did not appear for headcount (no- \nview of recovery. shows) (D) (Accounted for and not \naccounted for) Make arrangements", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}, [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}], [{"headings_0": {"content": "employee", "page": 12, "level": 1}}, {"headings_1": {"content": "drastically by", "page": 11, "level": 1}}]], "page": 12, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "metadata": {"headings": [{"headings_0": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}, {"headings_1": {"content": "employee", "page": 12, "level": 1}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Employees who appeared for head 33 \n\\| \\| who have been 31,862,329 \n\\| \ncount but were not on payroll-New \ngenuinely accounted \\| \nrecords (F) \ni for by the Accounting \u2014\u2014\u2014,\u2014,\u2014\u2014ismssnisugseess\u00fchbenimizshikunimnssbiileeeminmuiminninmeisiesssiensiisesgren \\| \\| \n\\| \nen", "metadata": {"headings": [{"headings_0": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}, {"headings_1": {"content": "employee", "page": 12, "level": 1}}, [{"headings_0": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}, {"headings_1": {"content": "employee", "page": 12, "level": 1}}], [{"headings_0": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}, {"headings_1": {"content": "employee", "page": 12, "level": 1}}]], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Overall total covered (E+F)** 1640 1,755,897,014 | Officer.", "metadata": {"headings": [{"headings_0": {"content": "Overall total covered (E+F)** 1640 1,755,897,014 | Officer.", "page": 13, "level": 1}}, {"headings_1": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDelete \nthe The following observations were made; \nunaccounted for staff a) 1563 (97%) employees appeared for the validation that did not appear for the validation exercise and presented all the pre-requisite documents \nexercise. \nto confirm their existence and regularity of recruitment. \nLiaise with the b) 16 (1%) employees appeared for headcount were relevant stakeholders partially validated due to lack of minutes/extracts from to ensure prompt other Service Commissions to support their first updates of the payroll", "metadata": {"headings": [{"headings_0": {"content": "Overall total covered (E+F)** 1640 1,755,897,014 | Officer.", "page": 13, "level": 1}}, {"headings_1": {"content": "Subtotal (A+B+C+D)=E | 1607 | 1,724,034,685 | to validate any staff", "page": 13, "level": 3}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "appointment.", "metadata": {"headings": [{"headings_0": {"content": "appointment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Overall total covered (E+F)** 1640 1,755,897,014 | Officer.", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "going forward. A c) Atotal of 17 (1%) employees on the payroll appeared follow-up of the affected staff should for validation but did not satisfy the requirements of the \nimmediately be made validation exercise, hence were not verified. \nby management so as d) ~ A total of 11 (1%) employees on the payroll did not \nto have them access appear for the validation and were categorised as the payroll.", "metadata": {"headings": [{"headings_0": {"content": "appointment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Overall total covered (E+F)** 1640 1,755,897,014 | Officer.", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "follows;", "metadata": {"headings": [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e) De 5 employees who did not appear for the headcount \nIn addition, the Ministry were accounted for by the Accounting Officer as being of Public Service should away for genuine reasons which included study leave \nmake arrangements to abroad, staff who had no National IDs at the time of validate any staff who have been genuinely validation. \naccounted for by the f) 4 employees were confirmed to have exited the District Accounting Officer in due to: death, dismissal, abscondment, retirement, the no shows category transfer of service, and those who are known to the and delete unaccounted Accounting Officer but failed to appear for validation for employees from the without justification. \npayroll and the matter \ng) I further noted that 1 individual who was paid \nbe investigated. \nUGX.23,390,045 in the last four years, was not accounted for and was omitted from the validated", "metadata": {"headings": [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}, [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}], [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}], [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}], [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}], [{"headings_0": {"content": "follows;", "page": 13, "level": 1}}, {"headings_1": {"content": "appointment.", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "h wa 33 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. \n\u00bb Failure to provide the key pre-requisite documents for validation casts doubt on the eligibility of employees. \ne Omission of genuine employees from the payroll may lead to under-estimation of the District\u2019s wage bill. This has led to employees missing their salaries and accumulation of domestic arrears; \nThe Accounting Officer explained that; \n\u00bb He had written to the Chief Administrative Officers of \nthe respective entities of first appointment of the affected staff to provide the DSC minute extracts for verification. \n\\| \u00bb The outstanding staff have tentatively been removed from the payroll as they continue to search for their respective DSC Minute extracts from the District archives for verification.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details \nA total of 395 employees on the payroll had inconsistencies The Accounting Officer in their dates of birth, captured in the payroll and data should engage the captured by NIRA on the National IDs. The information is affected staff and critical in the identification of an individual. \nensure that employee records are duly \\| Inconsistent information undermines the integrity of the updated and brought to \\| District\u2019s records and may complicate the employee service the attention of the \\| history and retirement procedures. Where the errors in Ministry of Public dates of birth increase the length of service, it may lead to Service \nwithin a \nthe irregular extension of employee services. \nspecified timeline for appropriate action. \nThe Accounting Officer explained that the inconsistencies \nmost likely happened during the migration from legacy \nPayroll Management System to IPPS and during the \nNational Identity Card registration process. \n2.4 Review of the DLG Staff Establishment \nThe Accounting Officer Review of the establishment revealed;", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 13, "level": 1}}, {"headings_1": {"content": "follows;", "page": 13, "level": 1}}]], "page": 14, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "should;", "metadata": {"headings": [{"headings_0": {"content": "should;", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}], "page": 14, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i. \nOut of 331 approved positions, a total of 176 (53%) e Engage the District positions were filled leaving a gap of 155 (47%) Service Commission, vacant positions. \nMinistry of Public \\| \nService and MoFPED \\| ii. The entity did not have an approved and costed \nto have these staff establishment for primary, secondary and", "metadata": {"headings": [{"headings_0": {"content": "should;", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}, [{"headings_0": {"content": "should;", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 13, "level": 1}}]], "page": 14, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "positions", "metadata": {"headings": [{"headings_0": {"content": "positions", "page": 14, "level": 1}}, {"headings_1": {"content": "should;", "page": 14, "level": 1}}], "page": 14, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "filled. tertiary institutions while the staff structure for \nAdditionally, he health facilities issued by Ministry of Health was not \nshould consult the incorporated into the district approved structure.", "metadata": {"headings": [{"headings_0": {"content": "positions", "page": 14, "level": 1}}, {"headings_1": {"content": "should;", "page": 14, "level": 1}}], "page": 14, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "metadata": {"headings": [{"headings_0": {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} JE01LUO oul abem PUISIG JO Sss\u0131.lexd ayeinooe ayy", "page": 15, "level": 1}}, {"headings_1": {"content": "positions", "page": 14, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bulmojjoy paynzysuod pue", "metadata": {"headings": [{"headings_0": {"content": "Ays\u0131u\u0131w pue se ayqng e le suonniysu! aigng ou} 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\nauIWWajap OS fost 91 S 669'T 669\u2019T", "metadata": {"headings": [{"headings_0": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}, {"headings_1": {"content": "jidnd SYods sjuewauinbes au} gosoquinn seodojdwe gg GB", "page": 15, "level": 1}}, [{"headings_0": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}, {"headings_1": {"content": "jidnd SYods sjuewauinbes au} gosoquinn seodojdwe gg GB", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "metadata": {"headings": [{"headings_0": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}, {"headings_1": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3! PuUIsiq \nay\\} pue SUSWWINIDe4 Aynus \\| IT 3 \\| \\| payndwos-31 pajearai ue \nyes se = sayeeio \"Alan\u0131jop \nPASO\\|OSIP JUSUIUISAOD 1 TT", "metadata": {"headings": [{"headings_0": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}, {"headings_1": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}, [{"headings_0": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}, {"headings_1": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}], [{"headings_0": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}, {"headings_1": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}], [{"headings_0": {"content": "Se 9 TU peroidde e Jepun JapIsuod UI", "page": 15, "level": 1}}, {"headings_1": {"content": "aunyonijs ul | = | payeujse abem BU]", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the 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"page": 15, "level": 2}}, {"headings_1": {"content": "FUL au}", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\|) \\| \\| \\| \\| \\| [2301 Jepun \\| \n\\| \nolael NS NS 7 u \"7 \\| 'E XON sy\\} UY\\} HOJje yueoiyiubis I ul \\| \\| \\| \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "ysod", "page": 15, "level": 2}}, {"headings_1": {"content": "FUL au}", "page": 15, "level": 2}}, [{"headings_0": {"content": "ysod", "page": 15, "level": 2}}, {"headings_1": {"content": "FUL au}", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tone", "metadata": {"headings": [{"headings_0": {"content": "Tone", "page": 15, "level": 1}}, {"headings_1": {"content": "ysod", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nO\\} JEY\\}O Ue", "metadata": {"headings": [{"headings_0": {"content": "Tone", "page": 15, "level": 1}}, {"headings_1": {"content": "ysod", "page": 15, "level": 2}}, [{"headings_0": {"content": "Tone", "page": 15, "level": 1}}, {"headings_1": {"content": "ysod", "page": 15, "level": 2}}], [{"headings_0": {"content": "Tone", "page": 15, "level": 1}}, {"headings_1": {"content": "ysod", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "S\u2019T UONIPPE UT", "metadata": {"headings": [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1430 UI sJeyeW ove \n3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant 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 District received UGX.434,106,297, out of UGX.434,106,297 budgeted (100%) for the financial year 2022/23. Out of the UGX.434,106,297 received, the District spent UGX.434, 103,327 (100%) leading to un-utilized funds of UGX.2,970. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual \\| \\| \nquantity \\_ quantity 1 Rural Water and Construction of boreholes 6 6 Sanitation Sub-Grant \\| Rehabilitation of boreholes 4 \n4 \n\\| (traditional component) Rehabilitation of spring wells En 7 2 Piped Water Sub-Grant Completion of Kindeke Piped 1 \n1 (UgIFT component) Water Supply System \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": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}, [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}], [{"headings_0": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, {"headings_1": {"content": "Tone", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations \nI noted the following areas where the district had commendable performance; \nSeven (7) sampled budgeted projects worth UGX.238,595,383 were provided for \u00b0 \nin the approved five-year development plan. \n\u00b0 Seven (7) sampled activities implemented were eligible in compliance with the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 2}}, {"headings_1": {"content": "S\u2019T UONIPPE UT", "page": 15, "level": 5}}]], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Desk and field appraisals were done for all sampled seven (7) activities", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e There was fairness in resource distribution of water projects amongst the sub counties/town councils. \nUGFIT project was provided with water source accessible by the local community. \u00a9 \nThe district realised all of its budgeted funds amounting UGX.434, 106,297. \n6 \nOut of UGX.434,106,297 realised, UGX.434, 103,327 (100%) was absorbed. \n80 \nAll pipes bought for borehole works were stainless steel/u-PVC. \n6 \n0 Expenditure worth was accounted for. \n3.1.3 Procurement review \n3.1.4 Timeliness of procurements \nSection 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. \nMy review of procurement files revealed the following; \na) A review of Advertisements of procurements revealed that four (4) projects were advertised before 30 June 2022, as shown in the table below; \nSn Project \nAmount Date of advertisement 1; Drilling of boreholes", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Rehabilitation of boreholes\n3. Rehabilitation of spring wells", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "207,271,920", "metadata": {"headings": [{"headings_0": {"content": "207,271,920", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 2}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30\" May, 2022", "metadata": {"headings": [{"headings_0": {"content": "207,271,920", "page": 17, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 2}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "35,047,060", "metadata": {"headings": [{"headings_0": {"content": "35,047,060", "page": 17, "level": 3}}, {"headings_1": {"content": "207,271,920", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30 May, 2022", "metadata": {"headings": [{"headings_0": {"content": "35,047,060", "page": 17, "level": 3}}, {"headings_1": {"content": "207,271,920", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "33,902,456", "metadata": {"headings": [{"headings_0": {"content": "33,902,456", "page": 17, "level": 1}}, {"headings_1": {"content": "35,047,060", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30\" May, 2022", "metadata": {"headings": [{"headings_0": {"content": "33,902,456", "page": 17, "level": 1}}, {"headings_1": {"content": "35,047,060", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Completion of Kindeke Piped Water 138,376,240", "metadata": {"headings": [{"headings_0": {"content": "33,902,456", "page": 17, "level": 1}}, {"headings_1": {"content": "35,047,060", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "30\" May, 2022 \\| Supply System \nTotal", "metadata": {"headings": [{"headings_0": {"content": "33,902,456", "page": 17, "level": 1}}, {"headings_1": {"content": "35,047,060", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "414,597,676", "metadata": {"headings": [{"headings_0": {"content": "414,597,676", "page": 17, "level": 3}}, {"headings_1": {"content": "33,902,456", "page": 17, "level": 1}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "b) A review of contract documents of procurements revealed that two (2) projects contracts awarded after 31\u00b0 October 2022, as shown in the table below; \nSn Project", "metadata": {"headings": [{"headings_0": {"content": "414,597,676", "page": 17, "level": 3}}, {"headings_1": {"content": "33,902,456", "page": 17, "level": 1}}, [{"headings_0": {"content": "414,597,676", "page": 17, "level": 3}}, {"headings_1": {"content": "33,902,456", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Rehabilitation of boreholes", "metadata": {"headings": [{"headings_0": {"content": "414,597,676", "page": 17, "level": 3}}, {"headings_1": {"content": "33,902,456", "page": 17, "level": 1}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Amount Date of advertisement 35,047,060 15\u00ae March, 2023 2, Rehabilitation of spring wells \\| 33,902,456 15\u00ae March, 2023 Total", "metadata": {"headings": [{"headings_0": {"content": "414,597,676", "page": 17, "level": 3}}, {"headings_1": {"content": "33,902,456", "page": 17, "level": 1}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "68,949,516", "metadata": {"headings": [{"headings_0": {"content": "68,949,516", "page": 17, "level": 3}}, {"headings_1": {"content": "414,597,676", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed contract award affects timely implementation of planned activities. \nThe Accounting Officer explained that this financial year, adverts were published in the last quarter of the previous financial year and a big percentage awarded by October 2023.", "metadata": {"headings": [{"headings_0": {"content": "68,949,516", "page": 17, "level": 3}}, {"headings_1": {"content": "414,597,676", "page": 17, "level": 3}}, [{"headings_0": {"content": "68,949,516", "page": 17, "level": 3}}, {"headings_1": {"content": "414,597,676", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure procurement processes are completed timely. \n3.1.5 Monitoring \n3.1.6 Preparation and submission of quarterly reports \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. 3: 10th and 10th for 4.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. The Accounting Officer acknowledged the anomaly and promised to ensure compliance is adhered to in the subsequent quarters. \nRecommendation \nThe Accounting Officer should strengthen monitoring of the responsible officer so that quarterly reports are submitted timely. \n3.1.7 \nExistence and functionality of water user committees \nSection 4.1.1 of the Grant Guidelines (2022/2023) lists training of water user committees as one of the eligible activities to be implemented. \nAll seven sites visited during inspections had water user committees, however, 5 (71%) were functional while two (39%) were not functional. Details are shown in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "68,949,516", "page": 17, "level": 3}}]], "page": 18, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], "page": 18, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Water Projects/facilities \nNumber Sites with Water Sites without of Sites functional User functional user Visited Committees committees iL Drilling and installation of boreholes 2 2 \n0 \n2 Rehabilitation of boreholes 3 1 2 3 Rehabilitation of spring wells 1 1 0 4 Completion of Kindeke Piped Water 1 1 \n0 \nSupply System \nTOTAL 7 5 2 \nWithout functional water user committees, the installed/rehabilitated facilities are likely to end up vandalised and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that management has made a budget allocation towards re-training of existing Water User Committees in the work plan for 2023- 2024. \nRecommendation \nThe Accounting Officer should enhance monitoring of the respective sites of water sources to ensure that the water user committees are performing their duties. \n3.1.7.1 Review of the Implementation of the Grant activities \nParagraphs 4.1.1 and 4.1.4, of the District rural water supply and sanitation conditional and \nfor Local Governments FY \noe The district did not test water quality for six boreholes implemented at UGX.207,271,920 and neither was a report submitted to Ministry of water and Environment. \ne All 7 sites visited during inspections had water user committees, however, 5 (71.4%) were functional while 2 (39%) were not functional. Details are shown in the table below; \n\\| \\| \\| \\| No Water Projects/facilities \nNumber Sites with Sites without \n\\| of Sites Water \nfunctional \n\\| \n\\| \n\\| \n\\| Visited functional user \n\\| User \\| committees", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}, [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], [{"headings_0": {"content": "below;", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}]], "page": 18, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Committees", "metadata": {"headings": [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EN \n\\| \n1 Drilling and installation of boreholes 2 2 fed \\| \\| fees \\_\\_\\| \n\\_2 \\| Rehabilitation of boreholes 3. 001 2 \n\\| \n\u2014 \n3 Rehabilitation of spring wells 1 (eae 0 \\_\\_\\| \\| \\| ears Ab. \\| \n\\|4 \\| \\| \\| Completion of Kindeke Piped Water Supply 1 1 \n0 System en \\| \u2014\u2014\u2014 :LTOTAL ee El Er \nSr 5: \no Failure to test water could be a health hazard to those consuming it. \no Without functional water user committees, the installed/rehabilitated facilities are likely to end up vandalised and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that management has made a budget allocation towards re-training of existing Water User Committees in the work plan for 2023- 2024.", "metadata": {"headings": [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}, [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}], [{"headings_0": {"content": "| Committees", "page": 19, "level": 8}}, {"headings_1": {"content": "below;", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "| Committees", "page": 19, "level": 8}}], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should; \n\u00a9 make budget provisions for water testing to ensure that communities are not consuming contaminated water that could cause health problems. \ne Strengthen monitoring of the respective sites of water sources to ensure that the water user committees are performing their duties. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "| Committees", "page": 19, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "| Committees", "page": 19, "level": 8}}]], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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 Uganda\u2019s \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas were the district had commendable performance; UGX.26,924,000 was spent on budgeted for activities. \ne \ne The district obtained a No-objection of planned investments from Ministry of Education and Sports. \nThe district had a land title for land on which the Seed School at Lwamata will be e \nconstructed. \nUGX.26,924,000 spent by the district was accounted for. \n\u00bb \nUGFIT Projects for the financial year 2021-22 were fully implemented and are oe \nbeing utilized. \nSite meeting minutes of ongoing projects were maintained. \noe \nBuilding material test reports were prepared. \ne \n3.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.2.2.1 Funding and Absorption of UGIFT funds \nOut of the approved budget of UGX.1,084,837,000, the district received UGX.750,000,000 (69%); Out of the received funds, UGX.26,924,000 (4%) was spent, thus leaving UGX.723,076,000 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under \\_ \n\\_ budget (UGX) Release (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}, [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}]], "page": 19, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 5}}, {"headings_1": {"content": "Program", "page": 19, "level": 2}}], "page": 20, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX) \n(A) (B) (\u00a9) D=(A-B) E=(B-C) Capital 1,084,837,000 750,000,000 26,924,000 334,837,000 723,076,000", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 20, "level": 5}}, {"headings_1": {"content": "Program", "page": 19, "level": 2}}], "page": 20, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], "page": 20, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recurrent 0 0 0 0 0 Total \n750,000,000 750,000,000 26,924,000 334,837,000 723,076,000 \nAs a result of under absorption of funds, construction of Kitagenda Seed School had not commenced. \nThe Accounting Officer attributed the under absorption to delays in the hybrid procurement process by MoES. \nRecommendation \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.31 Positive observations \nI noted the following areas where the district had commendable performance; \nCapital development works and investment services were allocated in line with the oe", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}, [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}], [{"headings_0": {"content": "development", "page": 20, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 20, "level": 5}}]], "page": 20, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 8}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o An asset register of education facilities and their condition was maintained to inform prioritization in selection of schools. \nThe district received all its budget of UGX.285,744,168. \no \nAll the five (5) activities implemented were incorporated into the district plan and \u00b0", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 8}}, {"headings_1": {"content": "development", "page": 20, "level": 1}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget.", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 21, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 8}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Expenditure worth UGX.285, 744,168 was fully accounted for. \n0 \nAll five (5) projects implemented were existent. \n8 \nAll the implemented activities were eligible as per the guidelines. \n0 \nFive (5) Projects worth UGX.251,524,139 were monitored by the Engineer and o \nDEC. \nSite visit reports were available for all five (5) projects implemented. \n\u00b0 \no Internal Auditor endorsed payment certificates for the five (5) projects", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 21, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 8}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 21, "level": 8}}, {"headings_1": {"content": "budget.", "page": 21, "level": 8}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.3.2.1 Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX.285,744,168 representing 100% funding as detailed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 21, "level": 8}}, {"headings_1": {"content": "budget.", "page": 21, "level": 8}}, [{"headings_0": {"content": "implemented.", "page": 21, "level": 8}}, {"headings_1": {"content": "budget.", "page": 21, "level": 8}}]], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Budgeted amount (UGX) | Funds released (UGX) _ 7", "metadata": {"headings": [{"headings_0": {"content": "| Budgeted amount (UGX) | Funds released (UGX) _ 7", "page": 21, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 8}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Varia", "metadata": {"headings": [{"headings_0": {"content": "Varia", "page": 21, "level": 5}}, {"headings_1": {"content": "| Budgeted amount (UGX) | Funds released (UGX) _ 7", "page": 21, "level": 3}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ance (UGX)", "metadata": {"headings": [{"headings_0": {"content": "Varia", "page": 21, "level": 5}}, {"headings_1": {"content": "| Budgeted amount (UGX) | Funds released (UGX) _ 7", "page": 21, "level": 3}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "285,744,168 285,744,168 |", "metadata": {"headings": [{"headings_0": {"content": "285,744,168 285,744,168 |", "page": 21, "level": 5}}, {"headings_1": {"content": "Varia", "page": 21, "level": 5}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "E \\| aide a \\| \nOut of the UGX.285,744,168 released, UGX.284,380,168 was spent resulting in an under absorption of UGX.7,747,727, as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "285,744,168 285,744,168 |", "page": 21, "level": 5}}, {"headings_1": {"content": "Varia", "page": 21, "level": 5}}, [{"headings_0": {"content": "285,744,168 285,744,168 |", "page": 21, "level": 5}}, {"headings_1": {"content": "Varia", "page": 21, "level": 5}}]], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Funds released", "metadata": {"headings": [{"headings_0": {"content": "Funds released", "page": 21, "level": 1}}, {"headings_1": {"content": "285,744,168 285,744,168 |", "page": 21, "level": 5}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Exp Expenditure (UGX) | Unspent (UGX) || % of funds |", "metadata": {"headings": [{"headings_0": {"content": "| Exp Expenditure (UGX) | Unspent (UGX) || % of funds |", "page": 21, "level": 3}}, {"headings_1": {"content": "Funds released", "page": 21, "level": 1}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| (UGX) IL \u201aabsorbed 285, \\_ 284,380,168 fo \u201a364, 000 \\_\\_ \\|", "metadata": {"headings": [{"headings_0": {"content": "| Exp Expenditure (UGX) | Unspent (UGX) || % of funds |", "page": 21, "level": 3}}, {"headings_1": {"content": "Funds released", "page": 21, "level": 1}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "744, EB", "metadata": {"headings": [{"headings_0": {"content": "744, EB", "page": 21, "level": 1}}, {"headings_1": {"content": "| Exp Expenditure (UGX) | Unspent (UGX) || % of funds |", "page": 21, "level": 3}}], "page": 21, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(SN [Activity | Planned quantity | Actual quantity |", "metadata": {"headings": [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], "page": 23, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Construction of maternity ward at \n1 \\| \n0 \\| \\| \nLwamata HC III \n\\| \\|\\_\\_\\| \nied a er Er Goats carrie eee \ni \n\\| 2 \\| Construction of a staff house at Lwamata \\| \n1\\| 0\\| \\| HC II \n\\| \\| \\_ \n\u2014 \nI developed procedures to establish whether the Transitional Development Health Ad Hoc activities were implemented in accordance with the applicable laws, Regulations and Guidelines and observed the following; \n3.5.1 Positive observations \nI noted the following areas where the district had commendable performance; \no The district received UGX.750,000,000 (100%) out of the budgeted", "metadata": {"headings": [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}, [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}], [{"headings_0": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, {"headings_1": {"content": "744, EB", "page": 21, "level": 1}}]], "page": 23, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.750,000,000.", "metadata": {"headings": [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], "page": 23, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Out of the total \nof UGX.750,000,000, UGX.749,999,999 (100%) was \n(Minimum 95%), Investment Servicing (Maximum 2.5%) and Performance Monitoring (Maximum 2.5%). \nA review of the District budget and departmental work plans revealed variances between the allowable thresholds and the thresholds applied by the district during budgeting and expenditure. While Investment Servicing and Performance Monitoring were each allowed a Maximum of 2.5%, the entity allocated 1% and 1% respectively. \nThe entity also allocated 98% to infrastructure project contrary to the allowed minimum of 95% of the total budget contrary to the guidelines. Details as shown in the table below: \nMain Expenditure Items \nThreshold as Actual Approved budget Variance per the percentag (UGX) \nguidelines e (budget) (A-B) \\_ \n(A) (B) \\| \n\\| \nInfrastructure Projects \nMinimum 95% 98% \\_\\_\\_\\_\\_\\_\\_731,250,000 3% \\| \\_\\_ \nInvestment Servicing and Monitoring Maximum 2.5% 4% \\_.........9375,000 ..1.5% Performance Improvement Maximum 2.5 % 1% 9,375,000 1.5% Total 100 750,000,000 \\| \nFailure to adhere to thresholds could lead to suffocation of particular activities.", "metadata": {"headings": [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}, [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}], [{"headings_0": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, {"headings_1": {"content": "(SN [Activity | Planned quantity | Actual quantity |", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}], "page": 24, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the head of Planning adheres to the thresholds while making budget allocations for the activities under this program. \n3.5.2.2 Physical inspection of infrastructure Projects \nI undertook physical inspection of two projects to assess the extent of service delivery. \nI observed that the district had not yet implemented the works on ground. Details are in the table below; \nNo Program Activity Value of Pictorial evidence Summary of Audit me details the findings conclusio project \nn", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "UGX.750,000,000.", "page": 23, "level": 2}}]], "page": 24, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 24, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 12-Human Constructi 750,000,0 Capital on of 00 Developme maternity \nnt ward at Bet \ne No works had = Expected commenced Health \n\\_ \n$ \ndespite the fact Service \nthat all funds delivery to Lwamata had been the i HC III \nadvanced to beneficiari \\| \nthe Contractor es is \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}, [{"headings_0": {"content": "(UGX)", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}]], "page": 24, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delayed.", "metadata": {"headings": [{"headings_0": {"content": "delayed.", "page": 24, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 24, "level": 5}}], "page": 24, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that there were no clear guidelines concerning the operations of the engineering brigade that led to delay in the execution of works.", "metadata": {"headings": [{"headings_0": {"content": "delayed.", "page": 24, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 24, "level": 5}}], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely completion of procurements so that projects are fully implemented within the planned durations. \n3.5.2.3 Procurement \nSection 4.1.7 of the Transitional Development Ad Hoc Grant implementation guidelines states that LGs should ensure that all health contracts are procured and managed as per Section 58 (4) of the PPDA Act. I reviewed the procurement process of the health contracts and noted the following; \n3.5.2.3.1 Advance Payments \nA review of the special conditions of contracts dated 1/March/2023 and 6/June/2023 between Kiboga district and UPDF Engineers Brigade provided for a 30% advance payment. However, I noted that the district made advance payments amounting UGX.766,642,509(100%) contrary to the expected UGX.229,992,752(30%) as per contract clause on Advance payments. Details are in the table below; Furthermore, I also noted that the advance was paid without an advance payment bond. \n'Sn Procure Contrac \n\\| \nContract T Advance \n\\| Actual \ni Audit ; \\| \\| ment tor \\| Amount payment \n\\| \\| Advance Remarks \\| \\| Details \\| \n(30%) \\| Payment \nas \n\\| \n\\| \\| \\| per contract \\| \\| 4 1 Constructi \\| UPDF 615,931,370 184,779,411 \\| 615,931,370 Payment made \\| \\| \n\\| on of Engineeri \\| \nwithout \\| \\| \n\\| \nmaternity ng \\| \\| Advance \\| \n\\| \\| \\| ward at Brigade \n\\| Payment bond", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "delayed.", "page": 24, "level": 5}}]], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Lwamata |", "metadata": {"headings": [{"headings_0": {"content": "| Lwamata |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| HC III aa \\| \\| \\| 5 \\| 2 \\| \nConstructi \\| UPDF \\| 150,711,139 45,213,341 150,711,139 \\| Payment made \\| \\| \\|on of a \\| Engineeri \\| \\| \n\\| without I \\| I \\| staff house \\| ng \n\\| \\| \\| Advance at \\| Brigade \\| \\| \nPayment bond \\| \\| \n\\| \n\\| \\| \\| Lwamata \\| \\| \\| \\| IHem \\| \\| I \\| [\\| \\| \\|Tota\u0131 \\| 766,642,509 \\| 229,992,752 \\| 766,642,509 mer \\| \nThere is a risk of financial loss by the district if the works are not executed to", "metadata": {"headings": [{"headings_0": {"content": "| Lwamata |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}, [{"headings_0": {"content": "| Lwamata |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], [{"headings_0": {"content": "| Lwamata |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], [{"headings_0": {"content": "| Lwamata |", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "completion.", "metadata": {"headings": [{"headings_0": {"content": "completion.", "page": 25, "level": 8}}, {"headings_1": {"content": "| Lwamata |", "page": 25, "level": 3}}], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that UPDF Engineering Brigade under the Ministry of \n3.6 Other Entity Specific Findings \n3.6.1 Audit of Kiboga General Hospital \n3.6.1.1 Failure to deliver medicines and Health supplies according to the planned cycles and quantities \nThe National Medical Stores (NMS) uses the Last Mile Delivery system of distribution where it facilitates delivery of medicines and other health supplies directly to their final destination, i.e. to all public and accredited private health facilities and district", "metadata": {"headings": [{"headings_0": {"content": "completion.", "page": 25, "level": 8}}, {"headings_1": {"content": "| Lwamata |", "page": 25, "level": 3}}, [{"headings_0": {"content": "completion.", "page": 25, "level": 8}}, {"headings_1": {"content": "| Lwamata |", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hospitals.", "metadata": {"headings": [{"headings_0": {"content": "hospitals.", "page": 26, "level": 1}}, {"headings_1": {"content": "completion.", "page": 25, "level": 8}}], "page": 26, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the delivery notes for the different cycles of essential medicines and other health supplies to Kiboga hospital and noted that NMS delivered the medicines after the planned dates. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "hospitals.", "page": 26, "level": 1}}, {"headings_1": {"content": "completion.", "page": 25, "level": 8}}], "page": 26, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cycles", "metadata": {"headings": [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NMS Planned Delivery Actual Delivery Delay in \\_ \n\\| \n\\| \n\\_ Date as per schedule Date \n\\_ Days Cycle 1 22/09/2022 28/09/2022 6 Sao per gy ge et Cycle 7 22/12/2022 27-Feb-23 Ss 3 \nCycle 4 22/02/2023 18-Apr-23 55 Cycle 5 20/04/2023 05-Jul-23 76 Cycle 6 16/06/2023 05-Jul-23 19 \nDelayed delivery of essential medicines puts the lives of patients in danger and may lead to loss of lives. \nThe Accounting Officer recommends Ministry of Finance to timely release of funds to NMS but also consider NMS as a special entity to enable timely delivery of Drugs and medical supplies. \nRecommendation \nThe Accounting Officer should liaise with National Medical Stores to ensure that medicines are delivered on time. \n3.6.1.2 Lack of synchronization between the RX Solution system and the NMS Client Self Service Portal(CSSP) \nThe GoU on 20 January, 2022 launched the 10-year National Health Supply Chain Roadmap which aims at ensuring the sustainability of development outcomes invested in the health sector over time by development partners. This is supported through targeted improvements towards sustained availability of EMHS to all citizens wherever and whenever needed. \nmedicines and health supplies. NMS also introduced the Client Self Service Portal (CSSP) for instant ordering of medical supplies. \nI noted that there is no synchronization between the two systems which leads to constant delays in ordering and delivery of medicines. \nThis lack of synchronization between the systems defeats the government effort to enhance adequate supply chain in the health sector. \nRecommendation \nThe Accounting Officer should bring the matter to the attention of National Medical Stores and the Ministry of Health. \n3.6.1.3 Lack of Ownership Deeds \nRegulation 58 (4) of the Local Government Financial and Accountability Regulation requires that the properties, and assets of a local government, shall be properly registered, titles issued, and valued and that requirement shall apply to both movable and immovable properties and assets and it shall constitute a fixed asset register. \nI noted that the District has no land title for the land measuring approximately 18 acres on which the district hospital is located. Furthermore, I noted that the hospital land has since been encroached on by a school. \nThe hospital risks losing the land due to continued encroachment. \nThe Accounting Officer explained that the process of acquiring a land title for the District Hospital was ongoing and the preliminary survey had been done.", "metadata": {"headings": [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Cycles", "page": 26, "level": 3}}, {"headings_1": {"content": "hospitals.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}], "page": 27, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should plan for the titling of the district hospital land in the subsequent budgets. \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 \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG's 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": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}]], "page": 27, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs 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": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Cycles", "page": 26, "level": 3}}]], "page": 28, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration.", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 30, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Leadership vetting committees were elected and inaugurated in the 10 PDM SACCOs \nThe vetting criterion following the PDM SACCO byelaws were included in the minutes in the 10 PDM SACCOs. \n10 sampled PDM SACCOs trained PDM SACCO members. \n10 sampled PDM SACCOs included the bank account opening resolutions in their minutes. \n10 PDM SACCOs with fully constituted Boards held regular Board meetings. \nThe board members of the sampled 10 SACCOs filled in expression of interest forms prior to being elected. \nThe training of trainers (Core Implementation team) was carried was carried out in Jinja district. \nTraining of local experts was carried out on 21/11/2022. \nThe training of households and enterprise group leaders was carried out in 58 Parishes/Wards. \n58 SACCOs were registered under the Cooperative Societies Act \n130 Enterprise groups in 10 sampled PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based \n18 beneficiaries received UGX.18,000,000 as indicated in the SACCO records. \u00b0 \n18 beneficiaries in 9 PDM SACCOs had received PRF once. \n\u00b0 \n4.3 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.1 Planning and Budget Performance \nI reviewed the District approved work plan and budget for PDM activities and noted the following; \n4.3.1.1 Delayed release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, 2 PDM SACCOs received all their PRF in the last quarter implying that the disbursements delayed by 9 Months. The summary is in the table below;", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}, [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "registration.", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}]], "page": 30, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "metadata": {"headings": [{"headings_0": {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "page": 31, "level": 5}}, {"headings_1": {"content": "registration.", "page": 30, "level": 2}}], "page": 31, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "June \nPied \nes \\|1\\_\\_\\|Degeya-Nkandwa \u2014\u2014 a \u2014 m MEN EEE \u2014 \nu. ss \\| iS \nb \\_ = \nPDM Saco \\| \\_100,000,000 100,000,000 2 \\|Ssinde-Kyekumbya PDM Sacco \\_\\_100,000,000 100,000,000 \\| \n\\| \nLate disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "page": 31, "level": 5}}, {"headings_1": {"content": "registration.", "page": 30, "level": 2}}, [{"headings_0": {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "page": 31, "level": 5}}, {"headings_1": {"content": "registration.", "page": 30, "level": 2}}], [{"headings_0": {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "page": 31, "level": 5}}, {"headings_1": {"content": "registration.", "page": 30, "level": 2}}]], "page": 31, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 31, "level": 2}}, {"headings_1": {"content": "(SN |PDMSAccCOU | Month _| Total Received _", "page": 31, "level": 5}}], "page": 31, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 31, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED so that funds are released timely. \n4.3.1.2 Release of Funds for PDM Administrative Costs \nAccording to a letter from the National Coordinator of the PDM dated 29% September 2022 to all Local Government Accounting Officers on utilisation of PDM administrative costs grant in the FY 2022/23, UGX.10.5 billion (UGX.1 million per parish) was provided for administrative costs under the Parish Development Model to be utilized towards the PDM activities at the Parish level. These activities include; \nPDM SACCO General Meetings and initial training of PDM SACCO leaders by 30\" oe \nThe Accounting Officer explained that the part of the PDM administrative costs were to facilitate PDM SACCO general Meetings and training of PDM SACCO leaders and the 75% of the administrative costs was to facilitate PDC meetings/activities. \nRecommendation \nThe Accounting Officer should bring the matter to the attention of MoFPED so that administration funds for PDCs are released in full. \n4.3.2 Review of Governance Structures \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & - \nEnterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. e The PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne APDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \noe 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. \ne The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \ne The 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. \noe Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \no The PDCs funding received of general meetings UGX.43,055,000 was inadequate to facilitate hence the the activities of the PDC \nunderfunding of PDCs.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}]], "page": 32, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. General Meetings \u00bb By the time of the first general meeting, 9 Management did by PDM SACCOs \nPDM SACCOs had already received funds.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "not respond to the query of receipt of PRFs before first", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "objectives.", "page": 31, "level": 2}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "general", "metadata": {"headings": [{"headings_0": {"content": "general", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3. SACCO", "metadata": {"headings": [{"headings_0": {"content": "general", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \ne 10 Sampled SACCOs did not constitute the The Accounting Committees and Production, Marketing, Business Officer explained Sub Committees Development services, Finance and that SACCO investment sub-Committees. Details are development shown in Appendix 10. \nrequires that some committees are on-boarded gradually; the critical ones which are Executive,", "metadata": {"headings": [{"headings_0": {"content": "general", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}, [{"headings_0": {"content": "general", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], [{"headings_0": {"content": "general", "page": 33, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}]], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Loans,", "metadata": {"headings": [{"headings_0": {"content": "Loans,", "page": 33, "level": 1}}, {"headings_1": {"content": "general", "page": 33, "level": 2}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Supervisory are required for the SACCO to be functional. The rest of the committees are on-boarded in the due course of SACCO development. In this regard the", "metadata": {"headings": [{"headings_0": {"content": "Loans,", "page": 33, "level": 1}}, {"headings_1": {"content": "general", "page": 33, "level": 2}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "primary", "metadata": {"headings": [{"headings_0": {"content": "primary", "page": 33, "level": 1}}, {"headings_1": {"content": "Loans,", "page": 33, "level": 1}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "committees which are Executive and Loans committee are", "metadata": {"headings": [{"headings_0": {"content": "primary", "page": 33, "level": 1}}, {"headings_1": {"content": "Loans,", "page": 33, "level": 1}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fully", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 33, "level": 1}}, {"headings_1": {"content": "primary", "page": 33, "level": 1}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constituted and functional. \no Failure to have a functioning board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \no Lack of sub-committee affects timely resolution of issues thus affecting effective PDM SACCO operations.", "metadata": {"headings": [{"headings_0": {"content": "fully", "page": 33, "level": 1}}, {"headings_1": {"content": "primary", "page": 33, "level": 1}}, [{"headings_0": {"content": "fully", "page": 33, "level": 1}}, {"headings_1": {"content": "primary", "page": 33, "level": 1}}]], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "fully", "page": 33, "level": 1}}], "page": 33, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2\u00b0 A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nI made the following observations; \nSN Nature of Observations Management \\| registration Response \\| 1. Licensing of PDM \u00bb 58 SACCOs were not licensed to take The", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "fully", "page": 33, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "fully", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "fully", "page": 33, "level": 1}}]], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs Under the on the business of lending under explained that the \\| \nMicrofinance \nMicrofinance Institutions money \\| SACCOs were not Institutions Money \nlenders act as detailed in Appendix \\| licensed to do money Lenders Act 11. \nlending business \\| \nbecause they were still in their infancy stage. The Tier 4 & Money Lending Act 2016 requires the SACCO to have \nexisted for 2 years before licensing. However subsequent periods/FYs the PDM SACCOs will be \nadvised to pursue \nmoney", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}, [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}]], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "lending licensing.", "metadata": {"headings": [{"headings_0": {"content": "lending licensing.", "page": 34, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 34, "level": 1}}], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "lending licensing.", "page": 34, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 34, "level": 1}}], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Update of SACCO \u00ab10 SACCOs have a PDM member \\| The Accounting Enterprise and registers / updated PDM member Officer explained that Household Registers registers as per the guidelines, the", "metadata": {"headings": [{"headings_0": {"content": "lending licensing.", "page": 34, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 34, "level": 1}}], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "enterprise", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "however, the new members had not registration is a been presented in a general assembly continuous exercise for admission into the PDM SACCO on the PDMIS. \nDetails are in Appendix 12. \nIrregularities in registration of Enterprise Groups could; \no Lead to extending loans to members of non-existent enterprise groups and ineligible beneficiaries. \ne Lead to challenges in enforcement of recovery of PRF from beneficiaries of unlicensed PDM SACCOs. \nRecommendation \nfund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}, [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}]], "page": 34, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth oe \nranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LCi chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence o \nhouseholds in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nFor farming enterprises, the borrower must obtain an agriculture insurance policy oe \nunder the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Management Response", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}, [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of \u00b058 parishes did not carry The Accounting Officer Households", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "out wealth ranking during explained that wealth ranking of identification of subsistence households was done during households. Details are in community/village meetings Appendix 13. \nchaired by LCI persons with the guidance of local experts. Furthermore, PRF beneficiaries were also endorsed by the respective enterprise group members. \n", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}, [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Selection and ce10 parishes selected The Accounting Officer Implementation of flagship projects that were explained that the priority Prioritized/Flagship inconsistent with the LG enterprises for Kiboga District", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 34, "level": 1}}, {"headings_1": {"content": "lending licensing.", "page": 34, "level": 3}}], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "selected \npriority are cattle (Beef &Dairy), Coffee, commodities. Appendix Irish potato & maize however 14 refers \nsubsistence farmers were \u00b082 out of 130 farmer \\| further subjected to enterprise enterprise/households from selection using the pairwise 10 PDM SACCOs ranking tool which is a implemented projects that participatory and bottom up are not from the priority enterprise selection tool (Basing commodity list. Appendix on Land availability & Suitability, 15 refers. acceptability, affordability, marketability, profitability, risks, experience, etc) to facilitate \npolicies from UAIS. Details agriculture \ninsurance. are in Appendix 16. \nFurthermore, the government should subsidize insurance cover for investments costs of enterprises being undertaken. \n\\| \\| \\| \n\u00bb Failure to identify subsistence households using the wealth-ranking tool may undermine the achievement of pillar objectives. \nLack of recourse in form of insurance will expose the farming enterprises to the e \nadverse effects of climate change and may result into failure to recover the loan funds. \nRecommendation \nThe Accounting Officer should; \noe ensure that PDM SACCOs review the household beneficiary list to identify those that do not qualify to receive funding. \noe enhance monitoring of the PDM SACCOs and their respective enterprise groups to ensure that they implement activities in line with LG selected Priority commodities. \ne Liaise with the secretariat to have proper guidance in regards to obtaining agricultural insurance policies by beneficiaries. \n4.3.5 Utilization of PRF at Household Level \nParagraph 32 (b) PDM ALG Guide for Supporting Households & Enterprise Groups in - \nAccessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \n4.3.5.1 Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections on sample of 18 beneficiaries from 9 PDM SACCOs and observed that i beneficiary in 1 PDM SACCO had implemented a different project from those approved by the district. Appendix 17. Implementation of other commodities other than the LG approved commodities undermines the achievement of PDM objectives. \nRecommendation \nThe Accounting Officer should enhance monitoring of the PDM activities to ensure", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}, [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}], [{"headings_0": {"content": "Projects", "page": 35, "level": 3}}, {"headings_1": {"content": "enterprise", "page": 34, "level": 1}}]], "page": 35, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiaries", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], "page": 36, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and funded activities. \nAPPENDICES \nAppendix i (a): Performance of Local Revenue \nSource Approved Actual Variance Reasons for under budget \\| Collections collection Tax Revenues \nLocal Services Tax 148,441,617 148,441,617 \n0 Land 46,396,500 46,396,500 0 fees(Premium) \nBusiness Licenses 152,842,748 152,842,748 0 \nOther tax revenues 15,988,000 15,988,000 \n9 This is as a result of \nclosure of some guest houses and hotels which affected Hotel \nTax Non-Tax Revenues \nOther Property - - = income \nDividends \n= \n= \na Rent \n294,681,000 53,478,700 241,202,300 The closure of Bugabo \\| & Kapeke livestock markets momentarily due to the foot and mouth disease affected \nincome for land owners. De \nOther property 2 = & \nincome (disposal of", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}, [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}], [{"headings_0": {"content": "beneficiaries", "page": 36, "level": 5}}, {"headings_1": {"content": "Projects", "page": 35, "level": 3}}]], "page": 36, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "assets)", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sale of goods and 68,207,000 48,043,000 20,164,000 There was a reduction \\| services \nin number of applicants for group/birth/death and sale of bid documents among \nnn \nothers \nAdministrative fees 172,451,767 233,458,026 -61,006,259 and licenses \nCourt fines and", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}, [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- -", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Penalties \nOther fines and", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}, [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- ~", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Penalties \nMiscellaneous 10,328,875 -10,328,875 Revenue \nTotal Revenue 899,008,632 708,977,466 190,031,166 \nAppendix 1 (b): Uncollected Local Revenue \nProgramme Activity Purpose of the un Unrealised implemented activities Budget Agro-Industrialization \\| Carryout crop pest and To improve on agricultural", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}, [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}], [{"headings_0": {"content": "assets)", "page": 37, "level": 2}}, {"headings_1": {"content": "beneficiaries", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,000,000", "metadata": {"headings": [{"headings_0": {"content": "2,000,000", "page": 38, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| disease surveillance productivity \nand tanning field visit \\| \nand advisory post \nharvesting handling. \\| Natural Resources, Sensitization on land To enforce environment", "metadata": {"headings": [{"headings_0": {"content": "2,000,000", "page": 38, "level": 3}}, {"headings_1": {"content": "assets)", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9,074,000", "metadata": {"headings": [{"headings_0": {"content": "9,074,000", "page": 38, "level": 1}}, {"headings_1": {"content": "2,000,000", "page": 38, "level": 3}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nEnvironment, Climate management conservation \\| \nChange, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "9,074,000", "page": 38, "level": 1}}, {"headings_1": {"content": "2,000,000", "page": 38, "level": 3}}, [{"headings_0": {"content": "9,074,000", "page": 38, "level": 1}}, {"headings_1": {"content": "2,000,000", "page": 38, "level": 3}}]], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 38, "level": 2}}, {"headings_1": {"content": "9,074,000", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private \nSector Carryout sensitization To improve on quality and", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 38, "level": 2}}, {"headings_1": {"content": "9,074,000", "page": 38, "level": 1}}, [{"headings_0": {"content": "Management", "page": 38, "level": 2}}, {"headings_1": {"content": "9,074,000", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,000,000", "metadata": {"headings": [{"headings_0": {"content": "2,000,000", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 38, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development meeting on milk quantity of milk", "metadata": {"headings": [{"headings_0": {"content": "2,000,000", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 38, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "production", "metadata": {"headings": [{"headings_0": {"content": "production", "page": 38, "level": 1}}, {"headings_1": {"content": "2,000,000", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "production", "metadata": {"headings": [{"headings_0": {"content": "production", "page": 38, "level": 1}}, {"headings_1": {"content": "production", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human Capital Support supervision Performance 1,400,000", "metadata": {"headings": [{"headings_0": {"content": "production", "page": 38, "level": 1}}, {"headings_1": {"content": "production", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 38, "level": 2}}, {"headings_1": {"content": "production", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "improvement", "metadata": {"headings": [{"headings_0": {"content": "improvement", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Governance And Transfers to LLGs To foster service delivery", "metadata": {"headings": [{"headings_0": {"content": "improvement", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 2}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "140,572,706", "metadata": {"headings": [{"headings_0": {"content": "140,572,706", "page": 38, "level": 3}}, {"headings_1": {"content": "improvement", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 38, "level": 1}}, {"headings_1": {"content": "140,572,706", "page": 38, "level": 3}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the lower local", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 38, "level": 1}}, {"headings_1": {"content": "140,572,706", "page": 38, "level": 3}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "governments", "metadata": {"headings": [{"headings_0": {"content": "governments", "page": 38, "level": 1}}, {"headings_1": {"content": "Security", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ \nu \\| \nDevelopment Plan Monitoring and To ensure collection of all", "metadata": {"headings": [{"headings_0": {"content": "governments", "page": 38, "level": 1}}, {"headings_1": {"content": "Security", "page": 38, "level": 1}}, [{"headings_0": {"content": "governments", "page": 38, "level": 1}}, {"headings_1": {"content": "Security", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13,731,864", "metadata": {"headings": [{"headings_0": {"content": "13,731,864", "page": 38, "level": 1}}, {"headings_1": {"content": "governments", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 38, "level": 3}}, {"headings_1": {"content": "13,731,864", "page": 38, "level": 1}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "inspection of local budgeted local revenue revenue activities \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 38, "level": 3}}, {"headings_1": {"content": "13,731,864", "page": 38, "level": 1}}, [{"headings_0": {"content": "Implementation", "page": 38, "level": 3}}, {"headings_1": {"content": "13,731,864", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "168,778,570", "metadata": {"headings": [{"headings_0": {"content": "168,778,570", "page": 38, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 38, "level": 3}}], "page": 38, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 2 (a): Performance of GOU Warrants \nProgramme Name Approved Warrants (UGX) Variance %age Budget (UGX) (UGX) performance Agro-Industrialization 1,813,960,510 1,813,960,510 - 100.0% Natural Resources, Environment, 1,169,371,768 1,169,371,768", "metadata": {"headings": [{"headings_0": {"content": "168,778,570", "page": 38, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 38, "level": 3}}], "page": 39, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 100.0% Climate Change, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "168,778,570", "page": 38, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 38, "level": 3}}], "page": 39, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}], "page": 39, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private Sector Development 73,934,315 73,934,315 - 100.0% Integrated Transport 1,496,644,064 855,236,069 641,407,995 57.1% Infrastructure And Services \nHuman Capital Development 26,858,633,621 26,370,452,538 488,181,083 98.2% Public Sector Transformation 21,000,000 21,000,000 100.0% - \nCommunity Mobilization And Mind- 353,959,489 200,735,564 153,223,925 56.7% set Change \nGovernance And Security 6,944,244,951 6,273,305,253 670,939,698 90.3% Development Plan Implementation 515,669,664 515,669,664 - 100.0% TOTAL \n39,247,418,382 37,293,665,681 1,953,752,701 95.0% \nAppendix 2 (b): A roved budget not warranted \nNo Programme Amount not Activities not \nPurpose and impact of warranted /partially the unimplemented", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}, [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}], [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}], [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}], [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}], [{"headings_0": {"content": "Management", "page": 39, "level": 5}}, {"headings_1": {"content": "168,778,570", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 40, "level": 1}}, {"headings_1": {"content": "Management", "page": 39, "level": 5}}], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activity", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| Integrated ~ \\| i \n641,407,995 Routine manual and Poor road networks due to \\| \\| \nTransport mechanised non-maintenance affect \\| \nInfrastructure \nmaintenance of district connectivity to other \nAnd Services \nroads \ncommunities and ease of movement of goods and \n\\| \n2 Human Capital 466,790,609 Mass \nservices. \nmeasles and Unvaccinated children \nare \\|", "metadata": {"headings": [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}, [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}], [{"headings_0": {"content": "activity", "page": 40, "level": 1}}, {"headings_1": {"content": "implemented", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rubella Immunisation at exposed to infection by \\| \nHealth centres. \ncommunicable diseases \n3 Community \n153,223,925 Support to 10 Micro scale Intended improvement of the \nMobilization And \ngroups under micro scale livelihood of the group Mind-set Change project. members was negativity affected. \n4 Governance And 670,939,698 Implementation of Poor road networks due to", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}, [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}], [{"headings_0": {"content": "Development", "page": 40, "level": 3}}, {"headings_1": {"content": "activity", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Routine manual and non-maintenance affect \\| \nmechanised \\| connectivity to other \\| \nmaintenance of roads in communities and ease of Town councils and Sub \\| movement of goods and \nTOTAL", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}, [{"headings_0": {"content": "Security", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Security", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}], [{"headings_0": {"content": "Security", "page": 40, "level": 3}}, {"headings_1": {"content": "Development", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,932,362,227", "metadata": {"headings": [{"headings_0": {"content": "1,932,362,227", "page": 40, "level": 1}}, {"headings_1": {"content": "Security", "page": 40, "level": 3}}], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Counties \nservices. \nAppendix 3 (a): Utilization of Warrants Programme Name \nWarrants (UGX) Utilization of Variance (UGX) %age warrants (UGX performance Agro-Industrialization 1,819,960,510 1,661,916,659 158,043,851 91.3% Natural Resources, Environment, 1,182,037,768 1,160,363 ,507 21,674,261 98.2% Climate Change, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "1,932,362,227", "page": 40, "level": 1}}, {"headings_1": {"content": "Security", "page": 40, "level": 3}}, [{"headings_0": {"content": "1,932,362,227", "page": 40, "level": 1}}, {"headings_1": {"content": "Security", "page": 40, "level": 3}}], [{"headings_0": {"content": "1,932,362,227", "page": 40, "level": 1}}, {"headings_1": {"content": "Security", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}], "page": 41, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private Sector Development 73,934,315 69,800,735 4,133,580 94.4% Integrated Transport Infrastructure 859,236,069 20,744,992,166 5,864,912,574 78% And Services \nHuman Capital Development 26,609,904,740 21,501,481,028 5,108,423,712 80.8% Public Sector Transformation 23,000,000 23,000,000 - 100.0% Community Mobilization And 202,522,564 194,608,452 7,914,112 96.1% Mindset Change \nGovernance And Security 6,913,783,179 6,371,017,905 542,765,274 92.1% Development Plan Implementation 569,668,800 527,637,597 42,031,203 92.6% TOTAL \n38,254,047,945 31,612,361,161 6,641,686,784 82.6% \nAppendix 3 (b): Table Showing activities affected by under-utilization of warrants No Programme Warrants not Activities affected by Reason for the \n\\| \\| Utilized the under utilization underutilization of warrants \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}, [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}], [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}], [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}]], "page": 41, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Agro- \n158,043,851 Unutilized general staff These were supplementary Industrialization \nsalaries for Production excess wage funds received Department.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "from MOFPED for enhanced \\| \n\\| \nsalaries.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}, [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}]], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Natural Resources, 21,674,261 Unutilized general staff These supplementary \\| \\| \nwere \n\\| \n\\| \\| Environment, \nSalaries for Natural \nexcess wage \\|", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "funds received \\| \n\\| Climate Change, \nResources and Water from MOFPED for enhanced \\| \nLand And Water \nDepartments. \\| salaries.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}, [{"headings_0": {"content": "Management", "page": 41, "level": 1}}, {"headings_1": {"content": "1,932,362,227", "page": 40, "level": 1}}]], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 41, "level": 1}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 41, "level": 1}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Private Sector 4,133,580 Unutilized general staff \\| These supplementary were \nDevelopment \nsalaries for Trade and excess wage funds received Marketing department. from MOFPED.\n4. Human Capital 5,864,912,574 Unutilized general staff These were supplementary", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 41, "level": 1}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "salaries under Education, excess wage funds received and Health departments. from MOFPED for enhanced salaries. \nConstruction of Kitagenga \nseed secondary school The UGFIT funds were under UGFIT. \nreleased in May by MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}, [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}]], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Community \n7,914,112 Un utilized general staff There was no recruitment of Mobilization And \nsalaries for Assistant IT Assistant IT officer during the Mind-set Change officer. \\| year. \n\\_\n6. Governance And", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "542,765,274 Un utilized general staff \\| These were supplementary Security \nsalaries \nFor \nexcess wage funds received administration from MOFPED for enhanced \\| \\| Department. \\_ Salaries. \\| Tu Development Plan \n42,031,203 Un utilized general staff \\| Delayed recruitment of the Implementation \nsalaries for Finance and \\| principal Internal auditor and Audit Department. \nloss of staff in Finance \\| \ndepartment. \\_ \nTOTAL \n6,641,474,855 \nSN Progr Budget am progr (Progra Output /Them am m atic Implem area", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}, [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}], [{"headings_0": {"content": "Development", "page": 42, "level": 5}}, {"headings_1": {"content": "Management", "page": 42, "level": 5}}]], "page": 42, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "entation", "metadata": {"headings": [{"headings_0": {"content": "entation", "page": 43, "level": 3}}, {"headings_1": {"content": "Development", "page": 42, "level": 5}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Action", "metadata": {"headings": [{"headings_0": {"content": "Action", "page": 43, "level": 3}}, {"headings_1": {"content": "entation", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Plan)", "metadata": {"headings": [{"headings_0": {"content": "Plan)", "page": 43, "level": 2}}, {"headings_1": {"content": "Action", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 43, "level": 1}}, {"headings_1": {"content": "Plan)", "page": 43, "level": 2}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Key performance Planned Are there Is the Conclusi Conclusion indicator(s) (Measure) Target for clear targets performance at at Output on \nthe and indicator used Activity level Financial performance by Level (Fully year indicators to Management (Fully Quantified measure reasonable? Quantifie /Not fully performance (Yes/No) If no d/Not Quantified) quantificatio give the fully \nn? (Yes/No) reason Quantifie \nIf no give the", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 43, "level": 1}}, {"headings_1": {"content": "Plan)", "page": 43, "level": 2}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 43, "level": 8}}, {"headings_1": {"content": "Output", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "reason \n(A) (B) (\u00a9) (D) (E) (F)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 43, "level": 8}}, {"headings_1": {"content": "Output", "page": 43, "level": 1}}, [{"headings_0": {"content": "d)", "page": 43, "level": 8}}, {"headings_1": {"content": "Output", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(6) | (H) (1) 0) (K)", "metadata": {"headings": [{"headings_0": {"content": "(6) | (H) (1) 0) (K)", "page": 43, "level": 2}}, {"headings_1": {"content": "d)", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 01- 01- \n010016- PDM Sensitization of district headquarters Number of staff and district 100 Yes \nYes Fully Substantially Agro- Institu Farmer staff and political leaders on PDM leaders sensitized. \nquantified quantified Indust tional mobilisa program activities implementation. \nrializati Streng \ntion and Sensitization of town council staff, Number of staff political 518 Yes \nYes Fully \non thenin sensitis political leaders and other stakeholders leaders and stakeholders", "metadata": {"headings": [{"headings_0": {"content": "(6) | (H) (1) 0) (K)", "page": 43, "level": 2}}, {"headings_1": {"content": "d)", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "(6) | (H) (1) 0) (K)", "page": 43, "level": 2}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "g and ation on PDM program activities sensitized.", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "(6) | (H) (1) 0) (K)", "page": 43, "level": 2}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coordi", "metadata": {"headings": [{"headings_0": {"content": "Coordi", "page": 43, "level": 6}}, {"headings_1": {"content": "quantified", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 43, "level": 1}}, {"headings_1": {"content": "Coordi", "page": 43, "level": 6}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nation \nSensitization of PDCs members Number of PDC members 111 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 43, "level": 1}}, {"headings_1": {"content": "Coordi", "page": 43, "level": 6}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully sensitized.", "metadata": {"headings": [{"headings_0": {"content": "Fully sensitized.", "page": 43, "level": 8}}, {"headings_1": {"content": "implementation.", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "Fully sensitized.", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM-SACCOs formed, registered and Number of participants 111 Yes \nNo-The number Not fully PDM-SACCO accounts opened. \nof PDM-SACCOs quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "Fully sensitized.", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "formed,", "metadata": {"headings": [{"headings_0": {"content": "formed,", "page": 43, "level": 1}}, {"headings_1": {"content": "quantified", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "registered and", "metadata": {"headings": [{"headings_0": {"content": "formed,", "page": 43, "level": 1}}, {"headings_1": {"content": "quantified", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM-SACCO", "metadata": {"headings": [{"headings_0": {"content": "PDM-SACCO", "page": 43, "level": 6}}, {"headings_1": {"content": "formed,", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "accounts opened should have", "metadata": {"headings": [{"headings_0": {"content": "PDM-SACCO", "page": 43, "level": 6}}, {"headings_1": {"content": "formed,", "page": 43, "level": 1}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "been considered.", "metadata": {"headings": [{"headings_0": {"content": "been considered.", "page": 43, "level": 3}}, {"headings_1": {"content": "PDM-SACCO", "page": 43, "level": 6}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 06- 03- 0601012 000006- Water Deep boreholes drilling \nNumber of Deep boreholes 6 Yes Yes Fully Fully Natura Water 0-Water Plannin develo drilled. \nquantified quantified \\_ = a \u2014 a. a \nConstruction of piped water supply Number of piped water i \nYes Yes Fully \nces, Manag (Quantity ng system (Borehole pumped) at Kindeke. supply systems constructed.", "metadata": {"headings": [{"headings_0": {"content": "been considered.", "page": 43, "level": 3}}, {"headings_1": {"content": "PDM-SACCO", "page": 43, "level": 6}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Enviro ement \\|& services Borehole \n\\| \\| \nnment, Quality) rehabilitation Number of borehole 6 Yes Yes Fully Climat collected rehabilitated. quantified \u00a9 \\| and \nSpring rehabilitation Number of springs 7 Yes Yes Fully Chang assessed rehabilitated. quantified I \n39 \n\u00a9, Land And \nWater \n\\_ \n12- 02- \n320124- Transiti Construction of maternity unit at Number of maternity wards 1 \nHuman Popula Speciali onal Lwamatta HC III built \na \nYes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}, [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 43, "level": 1}}, {"headings_1": {"content": "been considered.", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "quantified", "page": 43, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 ir", "metadata": {"headings": [{"headings_0": {"content": "2 ir", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified quantified", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "re nn Construction of staff house at Lwamata Number of staff houses built 1 \nYes Yes Fully \nHC TI quantified pment ent grant - \n, \nSafety services Health", "metadata": {"headings": [{"headings_0": {"content": "2 ir", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified quantified", "page": 44, "level": 1}}, [{"headings_0": {"content": "2 ir", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "2 ir", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified quantified", "page": 44, "level": 1}}]], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 44, "level": 6}}, {"headings_1": {"content": "2 ir", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Adhoc", "metadata": {"headings": [{"headings_0": {"content": "Adhoc", "page": 44, "level": 6}}, {"headings_1": {"content": "and", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Manag", "metadata": {"headings": [{"headings_0": {"content": "Manag", "page": 44, "level": 5}}, {"headings_1": {"content": "Adhoc", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ement \n\\| on \nBu \n12- 01- \n320003- UGIFT Construction of Kitagenda Seed Number of seed secondary 1 Human Educat Assets Secondary School schools constructed \n\\_ \\_ \n\\_\\_ \nYes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "Manag", "page": 44, "level": 5}}, {"headings_1": {"content": "Adhoc", "page": 44, "level": 6}}, [{"headings_0": {"content": "Manag", "page": 44, "level": 5}}, {"headings_1": {"content": "Adhoc", "page": 44, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 44, "level": 5}}, {"headings_1": {"content": "Adhoc", "page": 44, "level": 6}}], [{"headings_0": {"content": "Manag", "page": 44, "level": 5}}, {"headings_1": {"content": "Adhoc", "page": 44, "level": 6}}]], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Substantially", "metadata": {"headings": [{"headings_0": {"content": "Substantially", "page": 44, "level": 8}}, {"headings_1": {"content": "Manag", "page": 44, "level": 5}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "Substantially", "page": 44, "level": 8}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a, nn ie Monitoring, supervision, environment Not indicated N/A N/A N/A Not fully", "metadata": {"headings": [{"headings_0": {"content": "a, nn ie Monitoring, supervision, environment Not indicated N/A N/A N/A Not fully", "page": 44, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "screening and assessment of capital", "metadata": {"headings": [{"headings_0": {"content": "a, nn ie Monitoring, supervision, environment Not indicated N/A N/A N/A Not fully", "page": 44, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 8}}, {"headings_1": {"content": "a, nn ie Monitoring, supervision, environment Not indicated N/A N/A N/A Not fully", "page": 44, "level": 2}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pment and 5 \nworks, geotech survey, survey for", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 8}}, {"headings_1": {"content": "a, nn ie Monitoring, supervision, environment Not indicated N/A N/A N/A Not fully", "page": 44, "level": 2}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "skills Manage", "metadata": {"headings": [{"headings_0": {"content": "skills Manage", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 8}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "project procurement. ment \n12- 01- \n320003- Educati Construction of 9 5-stance VIP latrines Number of 5stance VIP 9 Human Educat Assets on latrines built \nCapital ion,Sp and develo \nConstruction - of twin - staff house at Lukuli - Number of units - built - 2 Develo orts Facilitie pment P/S \npment and Ss grant-", "metadata": {"headings": [{"headings_0": {"content": "skills Manage", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 8}}, [{"headings_0": {"content": "skills Manage", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 8}}], [{"headings_0": {"content": "skills Manage", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 8}}], [{"headings_0": {"content": "skills Manage", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 8}}]], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "skills", "metadata": {"headings": [{"headings_0": {"content": "skills", "page": 44, "level": 6}}, {"headings_1": {"content": "skills Manage", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Manage Former! Rehabilitation of Education Department Number of rehabilitated 1 ment y SFG building education department", "metadata": {"headings": [{"headings_0": {"content": "skills", "page": 44, "level": 6}}, {"headings_1": {"content": "skills Manage", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "building", "metadata": {"headings": [{"headings_0": {"content": "building", "page": 44, "level": 2}}, {"headings_1": {"content": "skills", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes Fully Substantially quantified quantified \n\u2014 \n-\\| Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "building", "page": 44, "level": 2}}, {"headings_1": {"content": "skills", "page": 44, "level": 6}}, [{"headings_0": {"content": "building", "page": 44, "level": 2}}, {"headings_1": {"content": "skills", "page": 44, "level": 6}}], [{"headings_0": {"content": "building", "page": 44, "level": 2}}, {"headings_1": {"content": "skills", "page": 44, "level": 6}}]], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "building", "page": 44, "level": 2}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes Fully", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "building", "page": 44, "level": 2}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\| \nMonitoring, supervision, environment Number of site visits, Not indicated N/A \nN/A Not fully \nscreening and assessment of capital environmental screenings", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}, [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}]], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "works", "metadata": {"headings": [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and assessment of capital \nworks done \non \n01- 01- 010015- Micro Conducting awareness meeting and Number of participants 151 Yes Yes Fully Fully \nAgro- Institu Extensio Irrigati training on Micro scale irrigation \nquantified quantified \nIndust tional n on \n- \nrializati Streng services awareness \nConducting - meeting - and Number of participants \u2014 420 Yes Yes Fully thenin training on Micro scale irrigation at sub", "metadata": {"headings": [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}, [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "works", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", 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the Auditor General, 2023", "type": "paragraph"}}, {"content": "g and", "metadata": {"headings": [{"headings_0": {"content": "g and", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coordi Awareness meetings on \nof farmers Number of meetings held 116 Yes Yes Fully \nnation microscale irrigation held twice in every \nquantified \nparish (58 parishes) \n. \n\\| \u2014 \nee \n\\_ \nExhibition with farmers and technical Number of exhibitions 1 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "g and", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}, [{"headings_0": {"content": "g and", "page": 44, "level": 6}}, {"headings_1": {"content": "quantified", "page": 44, "level": 1}}], [{"headings_0": {"content": "g and", "page": 44, "level": 6}}, {"headings_1": 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8}}, {"headings_1": {"content": "g and", "page": 44, "level": 6}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "Fully", "page": 44, "level": 8}}], "page": 44, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40 \nConducting learning tours/visits to Number of learning 4 Yes Yes Fully established irrigation sites tours/visits to established", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "Fully", "page": 44, "level": 8}}, [{"headings_0": {"content": "quantified", "page": 44, "level": 1}}, {"headings_1": {"content": "Fully", "page": 44, "level": 8}}]], "page": 44, "document_name": "Kiboga District Local Government Report 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Report of the Auditor General, 2023", "type": "heading"}}, {"content": "kits sites set up", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 8}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 8}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18- 01- 1801010 000006- DDEG Construction of ramp for PWDs on the Number of ramps 1 \nYes Yes Fully Substantially Develo Develo 102 Plannin district main building constructed", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 8}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 45, "level": 8}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pment pment Capacity g and", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 45, "level": 8}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Plan", "metadata": {"headings": [{"headings_0": {"content": "Plan", "page": 45, "level": 3}}, {"headings_1": {"content": "quantified quantified", "page": 45, "level": 8}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planni building Budgeti \nData collection - and mentorship \u2014 LLGs Number of data collection \nin - 4 Yes No-doesn't - Not fully Imple ng, done in ng \nand mentorship activities \nindicate what quantified mentat Resear developm services", "metadata": {"headings": [{"headings_0": {"content": "Plan", "page": 45, "level": 3}}, {"headings_1": {"content": "quantified quantified", "page": 45, "level": 8}}, [{"headings_0": {"content": "Plan", "page": 45, "level": 3}}, {"headings_1": {"content": "quantified quantified", "page": 45, "level": 8}}], [{"headings_0": {"content": "Plan", "page": 45, "level": 3}}, {"headings_1": {"content": "quantified quantified", "page": 45, "level": 8}}]], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "held", "metadata": {"headings": [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and how much ion ch, ent \namount of data Evalua planning, \nwas planned to tion particular \nand ly for \nStatisti MDAs \nMonitoring \u2014\u2014 of district \u2014 projects - \nbe collected \nNumber of ss \nmonitoring 4 Yes Yes Fully cs and local activities done quantified gevermm Assessment of LLGs Number of assessments 4 Yes Yes Fully ents.", "metadata": {"headings": [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}, [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}], [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}], [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}], [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}], [{"headings_0": {"content": "held", "page": 45, "level": 6}}, {"headings_1": {"content": "Plan", "page": 45, "level": 3}}]], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "done", "metadata": {"headings": [{"headings_0": {"content": "done", "page": 45, "level": 3}}, {"headings_1": {"content": "held", "page": 45, "level": 6}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "done", "page": 45, "level": 3}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "09- 04- 260003- Uganda Routine mechanized maintenance Number of kilometers 206 Yes Yes Fully Substantially Integr Transp Feasibili Road maintained \nquantified quantified ated ort ty and Fund \nTransp Asset Detailed \nRoutine - Manual maintenance - \nNumber of kilometers - 48.1 \nYes Yes Fully ort Manag maintained quantified \\| enginee \nInfrast ement ring Emergency road works Number of kilometers 26.9 Yes Yes Fully ructur studies \\|", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "done", "page": 45, "level": 3}}, [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "done", "page": 45, "level": 3}}]], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "maintained", "metadata": {"headings": [{"headings_0": {"content": "maintained", "page": 45, "level": 3}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "maintained", "page": 45, "level": 3}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e And", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 45, "level": 1}}, {"headings_1": {"content": "maintained", "page": 45, "level": 3}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Servic", "metadata": {"headings": [{"headings_0": {"content": "Servic", "page": 45, "level": 6}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other qualifying work Not indicated N/A N/A N/A Not fully es \nquantified I. \n41 \nAppendix 5: Implementation of planned Outputs \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "Servic", "page": 45, "level": 6}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}, [{"headings_0": {"content": "Servic", "page": 45, "level": 6}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}], [{"headings_0": {"content": "Servic", "page": 45, "level": 6}}, {"headings_1": {"content": "quantified", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Details", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 46, "level": 6}}, {"headings_1": {"content": "Servic", "page": 45, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Extent of Implementation of output Bu 7 \nSN Progra Sub- PIAP Budg Foc Activities Key Plann Are Is the Conclusi Conclusi Budge Revis Amou Amou Act Perfo Audit Audit m progra (Pro et us/ \nm gram Outpu The \nImpl t mat \neme ic \nntati are \nperforma ed there perfor on at on at ted ed nt nt ual rman Conclu Conclu nce Targe clear mance Activity Output amou budg releas Spent Perf ce sion at sion at indicator t for targets indica Level level nt et ed UGX orm Varia activit output (s) the and tor (Fully (Fully UGX UGX UGX (\u2018000\u2019 anc nce y level level (Measure Finan perform used Quantifi Quantifi (\u2018000\u2019 (\u2018000\u00b0 (\u2018000\u2019 ) e \n(Fully/ (Fully/ on a ) cial ance by ed/Not ed/Not ) ) )", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 46, "level": 6}}, {"headings_1": {"content": "Servic", "page": 45, "level": 6}}, [{"headings_0": {"content": "Details", "page": 46, "level": 6}}, {"headings_1": {"content": "Servic", "page": 45, "level": 6}}], [{"headings_0": {"content": "Details", "page": 46, "level": 6}}, {"headings_1": {"content": "Servic", "page": 45, "level": 6}}]], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Partial Partial", "metadata": {"headings": [{"headings_0": {"content": "Partial Partial", "page": 46, "level": 6}}, {"headings_1": {"content": "Details", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Actio year indicato Manag fully fully", "metadata": {"headings": [{"headings_0": {"content": "Partial Partial", "page": 46, "level": 6}}, {"headings_1": {"content": "Details", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "/Not /Not", "metadata": {"headings": [{"headings_0": {"content": "/Not /Not", "page": 46, "level": 2}}, {"headings_1": {"content": "Partial Partial", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rs to ement Quantifi Quantifi", "metadata": {"headings": [{"headings_0": {"content": "/Not /Not", "page": 46, "level": 2}}, {"headings_1": {"content": "Partial Partial", "page": 46, "level": 6}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Imple Imple", "metadata": {"headings": [{"headings_0": {"content": "Imple Imple", "page": 46, "level": 1}}, {"headings_1": {"content": "/Not /Not", "page": 46, "level": 2}}], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n \nPlan measure reaso ed) ed) \nmente mente ) perform nable? d)- d)- Outp ance (Yes/ Extent Extent ut quantific No) If \nof of ation? no", "metadata": {"headings": [{"headings_0": {"content": "Imple Imple", "page": 46, "level": 1}}, {"headings_1": {"content": "/Not /Not", "page": 46, "level": 2}}, [{"headings_0": {"content": "Imple Imple", "page": 46, "level": 1}}, {"headings_1": {"content": "/Not /Not", "page": 46, "level": 2}}], [{"headings_0": {"content": "Imple Imple", "page": 46, "level": 1}}, {"headings_1": {"content": "/Not /Not", "page": 46, "level": 2}}]], "page": 46, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "imple imple (Yes/No give", "metadata": {"headings": [{"headings_0": {"content": "imple imple (Yes/No give", "page": 46, "level": 1}}, {"headings_1": {"content": "Imple Imple", "page": 46, 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{"content": "local", "page": 51, "level": 6}}]], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 51, "level": 2}}, {"headings_1": {"content": "collecte", "page": 51, "level": 3}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "projects activities ented done \\| \nAssessme Number of 4 Yes Yes Fully \n1 3 Partially nt of LLGs assessmen quantified", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 51, "level": 2}}, {"headings_1": {"content": "collecte", "page": 51, "level": 3}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 2}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ts done ented 09- 04- \n26000 Uga Routine Number of 206 Yes Yes Fully Substantia 1,447, 1,500, 859,23 859,02 241. -35.9 Fully Partially Integrat Transpo 3- nda mechanize kilometers \ned rt Asset Feasibi Roa d maintaine \nTranspo Manage lity d maintenan d \nrt ment and Fun ce \nquantified lly 191,68 644,06 6,069 4,140 9", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 2}}, [{"headings_0": {"content": "implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 2}}]], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implem Implem", "metadata": {"headings": [{"headings_0": {"content": "implem Implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified 8 4 ented ented \nInfrastr Detaile d Routine Number of 48.1 Yes Yes Fully \n62.7 -14.6 Fully ucture d Manual kilometers quantified implem And engine maintenan maintaine", "metadata": {"headings": [{"headings_0": {"content": "implem Implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 8}}, [{"headings_0": {"content": "implem Implem", "page": 51, "level": 8}}, {"headings_1": {"content": "implem", "page": 51, "level": 8}}]], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ented", "metadata": {"headings": [{"headings_0": {"content": "ented", "page": 51, "level": 6}}, {"headings_1": {"content": "implem Implem", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services ering ce d \nstudies Emergenc Number of 26.9 Yes Yes Fully \n01 26.8 Partially y road kilometers quantified implem works maintaine ented d \nOther Not N/A N/A N/A Not fully \nN/A \\#VAL \nqualifying indicated quantified UE!", "metadata": {"headings": [{"headings_0": {"content": "ented", "page": 51, "level": 6}}, {"headings_1": {"content": "implem Implem", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "work", "metadata": {"headings": [{"headings_0": {"content": "work", "page": 51, "level": 3}}, {"headings_1": {"content": "ented", "page": 51, "level": 6}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 51, "level": 6}}, {"headings_1": {"content": "work", "page": 51, "level": 3}}], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,494, 5,817 5,173 4,291 991,0 ,148,\\| ,740, ,241, \\| \n54 294 299 001 \n47 \nAppendix 6: Service Delivery under Other Service Delivery Areas No Program Activity Contra Total \nme inspected ctor expenditure \nSummary of findings Pictorial evidence from Inspections \n\\\\ \n1 09- Mechanized Force 43,838,000 Inspection done on \n\\| \n\\| Integrated maintenanc on \n2/11/2023 observed that; \n\\| Transport eof Kayera- Account \n\\| Infrastruct Kapeke \neThe road was well \n\\| ure And road \ngravelled and shaped. \nman eri", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 51, "level": 6}}, {"headings_1": {"content": "work", "page": 51, "level": 3}}, [{"headings_0": {"content": "TOTAL", "page": 51, "level": 6}}, {"headings_1": {"content": "work", "page": 51, "level": 3}}], [{"headings_0": {"content": "TOTAL", "page": 51, "level": 6}}, {"headings_1": {"content": "work", "page": 51, "level": 3}}], [{"headings_0": {"content": "TOTAL", "page": 51, "level": 6}}, {"headings_1": {"content": "work", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Services (8.5kms)", "metadata": {"headings": [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], "page": 52, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RR Ne \\\\ \n2 09- Mechanized Force 42,635,800 Inspection done \\|\u2019 on \nIntegrated maintenanc on \n2/11/2023 observed that; Transport of Lunya- Account \ne was well \noThe road \\| Infrastruct Nsala road \ngravelled and shaped, \n\\|. ure And (10kms) \nhowever, some points of \\|.\u201d Services \nthe road due \\| were narrow \nto encroachment of over \ngrown bushes. \ne were no posts \nThere sign \\| to identify the road works done \n09- Mechanized Force 39,500,000 Inspection done on \\} Integrated maintenanc on \n2/11/2023 observed that; Transport e of Account \ne The road was well Infrastruct Kalokola - \ngravelled and shaped ure And Mutooma \ne There were no sign posts Services road \nto identify the road works", "metadata": {"headings": [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}, [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}], [{"headings_0": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, {"headings_1": {"content": "TOTAL", "page": 51, "level": 6}}]], "page": 52, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(5.7km)", "metadata": {"headings": [{"headings_0": {"content": "(5.7km)", "page": 53, "level": 1}}, {"headings_1": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}], "page": 53, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "done \n18- Constructio Mplamb 47,068,289 Works were done in Developm n of ramp Constru \naccordance with the ent Plan for PWDs ction \nrequirements in the Bills of Implemen on the Services \ntation district \nmain", "metadata": {"headings": [{"headings_0": {"content": "(5.7km)", "page": 53, "level": 1}}, {"headings_1": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}, [{"headings_0": {"content": "(5.7km)", "page": 53, "level": 1}}, {"headings_1": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}], [{"headings_0": {"content": "(5.7km)", "page": 53, "level": 1}}, {"headings_1": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}], [{"headings_0": {"content": "(5.7km)", "page": 53, "level": 1}}, {"headings_1": {"content": "| Services (8.5kms)", "page": 52, "level": 3}}]], "page": 53, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "building", "metadata": {"headings": [{"headings_0": {"content": "building", "page": 53, "level": 5}}, {"headings_1": {"content": "(5.7km)", "page": 53, "level": 1}}], "page": 53, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantities. The \nramps \nhowever were \\|\") SUUP IN sak not in use since the works \nhad just be concluded..", "metadata": {"headings": [{"headings_0": {"content": "building", "page": 53, "level": 5}}, {"headings_1": {"content": "(5.7km)", "page": 53, "level": 1}}, [{"headings_0": {"content": "building", "page": 53, "level": 5}}, {"headings_1": {"content": "(5.7km)", "page": 53, "level": 1}}]], "page": 53, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "210,116,089", "metadata": {"headings": [{"headings_0": {"content": "210,116,089", "page": 53, "level": 1}}, {"headings_1": {"content": "building", "page": 53, "level": 5}}], "page": 53, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 7: Absorption of staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "210,116,089", "page": 53, "level": 1}}, {"headings_1": {"content": "building", "page": 53, "level": 5}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent Balance", "metadata": {"headings": [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent Balance", "page": 54, "level": 1}}, {"headings_1": {"content": "210,116,089", "page": 53, "level": 1}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administration 775,701,413 550,977,239 1,326,678,652 1,326,678,650 804,034,399 522,644,251 Finance 215,683,788 . 215,683,788 215,683,788 191,473,035 24,210,753", "metadata": {"headings": [{"headings_0": {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent Balance", "page": 54, "level": 1}}, {"headings_1": {"content": "210,116,089", "page": 53, "level": 1}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Statutory Bodies 260,401,673 = 260,401,673 260,401,673 260,321,041 80,632", "metadata": {"headings": [{"headings_0": {"content": "Statutory Bodies 260,401,673 = 260,401,673 260,401,673 260,321,041 80,632", "page": 54, "level": 3}}, {"headings_1": {"content": "Department Name Approved Budget Supplementary Revised Budget Warrants Payments Unspent Balance", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Production", "metadata": {"headings": [{"headings_0": {"content": "Production", "page": 54, "level": 8}}, {"headings_1": {"content": "Statutory Bodies 260,401,673 = 260,401,673 260,401,673 260,321,041 80,632", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "973,489,656 263,904,864 1,237,394,520 1,237,394,520 1,081,523,782 155,870,738", "metadata": {"headings": [{"headings_0": {"content": "Production", "page": 54, "level": 8}}, {"headings_1": {"content": "Statutory Bodies 260,401,673 = 260,401,673 260,401,673 260,321,041 80,632", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Health", "metadata": {"headings": [{"headings_0": {"content": "Health", "page": 54, "level": 8}}, {"headings_1": {"content": "Production", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7,074,643,704 1,260,664,568 \\_8,335,308,272 8,335,308,272 7,584,279,778 751,028,494 \\|", "metadata": {"headings": [{"headings_0": {"content": "Health", "page": 54, "level": 8}}, {"headings_1": {"content": "Production", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Education", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 54, "level": 8}}, {"headings_1": {"content": "Health", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,323,465,037 4,579,136,570 12,902,601,607 12,902,601,607 9,322,823,342 3,579,778,265", "metadata": {"headings": [{"headings_0": {"content": "8,323,465,037 4,579,136,570 12,902,601,607 12,902,601,607 9,322,823,342 3,579,778,265", "page": 54, "level": 3}}, {"headings_1": {"content": "Education", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Roads 311,907,744 45,452,376 357,360,120 357,360,119 357,359,689 430 Water 49,396,716 2,400,000 51,796,716 51,796,716 49,906,497 1,890,219", "metadata": {"headings": [{"headings_0": {"content": "8,323,465,037 4,579,136,570 12,902,601,607 12,902,601,607 9,322,823,342 3,579,778,265", "page": 54, "level": 3}}, {"headings_1": {"content": "Education", "page": 54, "level": 8}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "page": 54, "level": 3}}, {"headings_1": {"content": "8,323,465,037 4,579,136,570 12,902,601,607 12,902,601,607 9,322,823,342 3,579,778,265", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Community Based Services 148,150,332", "metadata": {"headings": [{"headings_0": {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "page": 54, "level": 3}}, {"headings_1": {"content": "8,323,465,037 4,579,136,570 12,902,601,607 12,902,601,607 9,322,823,342 3,579,778,265", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "metadata": {"headings": [{"headings_0": {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "page": 54, "level": 3}}, {"headings_1": {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 \nPlanning 57,650,784 2,400,000 60,050,784 60,050,784 59,508,872 541,912", "metadata": {"headings": [{"headings_0": {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "page": 54, "level": 3}}, {"headings_1": {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "page": 54, "level": 3}}, [{"headings_0": {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "page": 54, "level": 3}}, {"headings_1": {"content": "Natural Resources 429,511,572 154,404,994 583,916,566 583,916,566 567,998,906 15,917,660", "page": 54, "level": 3}}]], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Internal Audit 65,057,000 - 65,057,000 65,057,000 46,732,275 _18,324,725 Trade and Industry 59,000,000 - 59,000,000 59,000,000 54,866,420 4,133,580", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit 65,057,000 - 65,057,000 65,057,000 46,732,275 _18,324,725 Trade and Industry 59,000,000 - 59,000,000 59,000,000 54,866,420 4,133,580", "page": 54, "level": 3}}, {"headings_1": {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit 65,057,000 - 65,057,000 65,057,000 46,732,275 _18,324,725 Trade and Industry 59,000,000 - 59,000,000 59,000,000 54,866,420 4,133,580", "page": 54, "level": 3}}, {"headings_1": {"content": "148,150,332 148,150,332 143,395,050 4,755,282", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TOTAL", "metadata": {"headings": [{"headings_0": {"content": "TOTAL", "page": 54, "level": 1}}, {"headings_1": {"content": "Internal Audit 65,057,000 - 65,057,000 65,057,000 46,732,275 _18,324,725 Trade and Industry 59,000,000 - 59,000,000 59,000,000 54,866,420 4,133,580", "page": 54, "level": 3}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "metadata": {"headings": [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "50 \nAppendix 8: Failure to include clauses on mitigation of environmental and social risks in contracts \nee SN Procurem Subject Of Provider/ Date Of Contract Sum Audit Remarks ent Ref. Procurement Contract Award Of \nNo or Contract \n1 KIBO Construction of Planting 16th/Jan/2 28,856,900 No Clause on 525/WRKS A Stance Lined Whiting 023 \nMitigation of /22/23/00 Pit Latrine At Contractor \nEnvironmental And 007 Bukasa Primary s Ltd \nSocial Risks In The School \nContract \n2 KIBO Construction of Karki 16th/Jan/20 27,727,050 No Clause on 525/WRKS A5 Stance Lined Builders 23 \nMitigation of /22/23/00 Pit Latrine At And \nEnvironmental And 006 Lunya Primary Engineers \nSocial Risks In The School Ltd Contract 3 KIBO Construction of Kevin & 17th/Jan/20 27,706,400 No Clause on 525/WRKS A5 Stance Lined Keith 23 \nMitigation of /22/23/00 Pit Latrine At Investmen \nEnvironmental And 009 Kyanamuyonjo ts Ltd \nSocial Risks In The M.N Primary Contract School \n4 KIBO Construction of Applied 17th/Jan/20 28,009,660 No Clause on 525/WRKS A5 Stance Lined Investmen 23 \nMitigation of /22/23/00 Pit Latrine At ts Ltd \nEnvironmental And 008 Kirinda Primary \nSocial Risks In The School \nContract a KIBO Construction of Ever 25th/Jan/20 139,224,129 525/WRKS Staff House At Investmen 23 \n/22/23/00 Lukuli Primary ts Ltd \n005 \nSchool", "metadata": {"headings": [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}, [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}], [{"headings_0": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}, {"headings_1": {"content": "TOTAL", "page": 54, "level": 1}}]], "page": 54, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| TOTAL 251,524,139", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}, {"headings_1": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}], "page": 55, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 9: Number of meetings held by PDCs \\|W SACCO \nA/WINIE Mataagi - Bukomero T/C PDM SACCO \nKateera - Bukomero T/C PDM SACCO \nKyomya - Kyomya PDM SACCO \nKayunga - Kyomya PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}, {"headings_1": {"content": "18,744,059,419 6,859,340,611 25,603,400,030 25,603,400,027 20,524,223,086 5,079,176,941", "page": 54, "level": 1}}], "page": 56, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rm", "metadata": {"headings": [{"headings_0": {"content": "rm", "page": 56, "level": 2}}, {"headings_1": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}], "page": 56, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DU] \\| Kitagenda - Lwamata T/C PDM SACCO \n\\| Lwamata Central Lwamata T/C PDM SACCO - \nEIOSOIN \\| Buninga - Kyekumbya PDM SACCO Kyekumbya - Kyekumbya PDM SACCO \\| Buzibweera Kiboga T/C PDM SACCO - \noO Bamusuuta Kiboga T/C PDM SACCO - \nNo. of Quarterly meetings Held 3 \nNO \nF\\* \nGot \nG0] \nGI\\} \nGM] \nOd\\}", "metadata": {"headings": [{"headings_0": {"content": "rm", "page": 56, "level": 2}}, {"headings_1": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}, [{"headings_0": {"content": "rm", "page": 56, "level": 2}}, {"headings_1": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}], [{"headings_0": {"content": "rm", "page": 56, "level": 2}}, {"headings_1": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}], [{"headings_0": {"content": "rm", "page": 56, "level": 2}}, {"headings_1": {"content": "| TOTAL 251,524,139", "page": 55, "level": 2}}]], "page": 56, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "W}MN", "metadata": {"headings": [{"headings_0": {"content": "W}MN", "page": 56, "level": 1}}, {"headings_1": {"content": "rm", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 10: Non-functionality of SACCO committees and sub-committees \nSN Name of Supervisory Executive Committee Loan Sub committee \"\\| Eeauetfan sub Marketing sub Business", "metadata": {"headings": [{"headings_0": {"content": "W}MN", "page": 56, "level": 1}}, {"headings_1": {"content": "rm", "page": 56, "level": 2}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Finance and", "metadata": {"headings": [{"headings_0": {"content": "Finance and", "page": 57, "level": 5}}, {"headings_1": {"content": "W}MN", "page": 56, "level": 1}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO committee \nCommittee Committee Development services investment sub", "metadata": {"headings": [{"headings_0": {"content": "Finance and", "page": 57, "level": 5}}, {"headings_1": {"content": "W}MN", "page": 56, "level": 1}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sub Committee Committee \nWas it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Constitu committe Constitu committee Constitu committe Constitu committe Constitu committee Constitu committe Constitu committe ted? e ted? operation ted? e ted? e ted? operational ted? e ted? e (yes/No operation (yes/No al? (yes/No operation (yes/No operation (yes/No ? \n(yes/No operation (yes/No operation ) al? ) (operation ) al? ) al? ) (operationa ) al? ) al? (operatio al or Not (operatio (operation lor Not (operation (operation nal or Not operation nal or Not al or Not", "metadata": {"headings": [{"headings_0": {"content": "Finance and", "page": 57, "level": 5}}, {"headings_1": {"content": "W}MN", "page": 56, "level": 1}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operational", "metadata": {"headings": [{"headings_0": {"content": "operational", "page": 57, "level": 8}}, {"headings_1": {"content": "Finance and", "page": 57, "level": 5}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "al or Not al or Not operation al) operation operation ) operation operation al) al) al) al) al) \n1 Mataagi - Yes Not No Not Yes Operational No Not no Not No Not No Not Bukomero operational operational operational operational operational operational T/C PDM", "metadata": {"headings": [{"headings_0": {"content": "operational", "page": 57, "level": 8}}, {"headings_1": {"content": "Finance and", "page": 57, "level": 5}}, [{"headings_0": {"content": "operational", "page": 57, "level": 8}}, {"headings_1": {"content": "Finance and", "page": 57, "level": 5}}]], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "operational", "page": 57, "level": 8}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Kateera - Yes Not No Not Yes Operational No Not No Not No Not No \nNot Bukomero operational operational operational operational operational operational T/C PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "operational", "page": 57, "level": 8}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Kyomya - Yes Not No Not Yes Operational No Not No Not No Not \nNo \nNot Kyomya PDM operational operational operational operational operational operational", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Kayunga - Yes Not No Not Yes Operational No Not No Not No Not No Not Kyomya PDM operational operational operational operational operational operational", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Kitagenda - Yes Not No Not Yes Operational No Not No Not No Not No \nNot Lwamata T/C operational operational operational operational operational operational PDM SACCO \n6 Lwamata Yes Not No Not Yes Operational No Not No Not No Not No Not Central - operational operational operational operational operational operational Lwamata T/C \nPDM SACCO \n7 Buninga - Yes Not No Not Yes Operational No Not No Not No Not No \nNot Kyekumbya operational operational operational operational operational operational PDM SACCO \n\\| \n53 \n8 Kyekumbya - Yes Not No Not Yes Operational No Not No Not No Not No Not Kyekumbya operational operational operational operational operational operational PDM SACCO \n9 Buzibweera - Yes Not No Not Yes Operational No Not No Not No Not Not \n\\| No \nKiboga T/C operational operational operational operational operational operational PDM SACCO \n10 Bamusuuta - Yes Not No Not Yes Operational \u201cNo Not \u201cNo \u201cNot No Not No Not Kiboga T/C operational operational operational operational operational operational \\| \nPDM SACCO \\| \\| \n\\| \n54 \nAppendix 11: Transfer of PRF to Un-licensed SACCOs SN Vote Name Parish Name Name of SACCO \nIs the SACCO Remarks", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}, [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], [{"headings_0": {"content": "SACCO", "page": 57, "level": 6}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}]], "page": 57, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registered", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 59, "level": 5}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 59, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "under Microfinance Institutions money lenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "registered", "page": 59, "level": 5}}, {"headings_1": {"content": "SACCO", "page": 57, "level": 6}}], "page": 59, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 59, "level": 1}}, {"headings_1": {"content": "registered", "page": 59, "level": 5}}], "page": 59, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ppmsaccon", "metadata": {"headings": [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], "page": 62, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n10 Kiboga Bamusuuta Bamusuuta Kiboga T/C 12 \nYes - \nDLG PDM SACCO \nTOTAL \n130 \nAppendix 13: Failure to carry out Wealth ranking of households \nSN Vote Name Parish Name \nWas wealth No. of No. of villages ranking carried villages where wealth out at parish ranking was level? carried out 1 Kiboga DLG Mataagi ward No 3 0 2 Kiboga DLG Kateera ward No 5 0 3 Kiboga DLG Kyomya No 6 0 [4 Kiboga DLG Kayunga No 4 0 5 Kiboga DLG Kitagenda ward No 4 0 6 Kiboga DLG Lwamata Central ward No 4 \n0 \n7 Kiboga DLG Buninga No 7 0 8 Kiboga DLG Kyekumbya No 5 0 9 Kiboga DLG Buzibweera ward No 4 0 10 Kiboga DLG Bamusuuta ward No 4 0 TOTAL \n46 \nSN Name of Parish Name of PDM SACCO Inconsistent \nExpected PRF HLG Flagship projects (UGX.) \\| \n\\_ \n: \n\\| 1. Kiboga DLG \\| Mataagi Mataagi Bukomero T/C Poultry \n\\| - \u00bb", "metadata": {"headings": [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}, [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}], [{"headings_0": {"content": "ppmsaccon", "page": 62, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 59, "level": 1}}]], "page": 62, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "ppmsaccon", "page": 62, "level": 2}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| PDM SACCO Piggery \n\u00bb \ne Maize growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "ppmsaccon", "page": 62, "level": 2}}, [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "ppmsaccon", "page": 62, "level": 2}}]], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kiboga DLG Kateera Kateera - Bukomero T/C \u00bb Maize growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "ppmsaccon", "page": 62, "level": 2}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| PDM SACCO \n\\| \n\\| 3, Kiboga DLG \\| \nKyomya - e \nKyomya Kyomya PDM Maize growing 100,000,000 SACCO e Beans growing \n\\| \n\u00bb Tomato growing \ne Goat rearing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kiboga DLG Kayunga Kayunga - Kyomya PDM e Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO e Piggery \ne Tomato growing \nKiboga Kitagenda Kitagenda T/C L 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. DLG \nLwamata e Piggery PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Lwamata e Piggery PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "e Poultry \ne Maize growing e Horticulture", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiboga DLG \\| Lwamata Lwamata Central - Lwamata e Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Central T/C PDM SACCO \ne Piggery \ne Maize growing Fe Kiboga DLG Buninga Buninga - Kyekumbya PDM e Mango growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| SACCO \ne Beans growing \u00bb Piggery \ne Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kiboga DLG Kyekumbya Kyekumbya - Kyekumbya e Piggery", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \ne Maize growing e Beans growing \u00bb Bee keeping", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Kiboga DLG \\| Buzibweera Buzibweera - Kiboga T/C e Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \n\\_ \ne Piggery \n\u00ae Produce dealing \n.", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kiboga DLG Bamusuuta Bamusuuta - Kiboga T/C e Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO \ne Piggery \ne Horticulture \nTotal", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 64, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 65, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "List of flagship Are the How many Numb How How Name Name SACCO projects per flagship enterprises erof many many of SACCO projects are PDM ofthe the consistent implementi enter enter farming with the ng flagship prises prises enterpri priority projects are ses are commoditi farmi from es selected ng the by the LG? enter priority prises commo dity list 1 Kiboga Mataagi Mataagi - Poultry, piggery, Partially 5 10 10 3 DLG Bukomero maize growing, \nT/C PDM coffee growing \nSACCO \n2 Kiboga Kateera Kateera - Coffee growing, Partially 11 18 18 11 DLG Bukomero diary, Maize \nT/C PDM farmers \nSACCO \n3 Kiboga Kyomya Kyomya - Maize growing, Partially 6 10 10 6 DLG Kyomya beans growing, \nPDM tomato growing, \nSACCO diary, goat rearing \n4 Kiboga Kayunga Kayunga- Poultry, Piggery, No 4 13 13 4 DLG Kyomya tomato growing \nPDM \nSACCO \n5 Kiboga Kitagenda Kitagenda - Coffee growing, Partially 6 13 13 6 DLG Lwamata diary, piggery, \nT/C PDM poultry, Maize \nSACCO growing, \nhorticulture \n6 Kiboga Lwamata Lwamata Poultry, piggery, Partially 4 11 11 4 DLG Central Central - diary, maize \nLwamata growing and \nT/C PDM coffee farming \nSACCO \nZ Kiboga Buninga Buninga - Diary, mango Partially 7 16 16 7 DLG \nKyekumbya growing, beans PDM growing, piggery SACCO and poultry \n8 Kiboga Kyekumbya Kyekumbya Piggery, Maize Partially 4 15 15 4 DLG = growing, beans \nKyekumbya growing, coffee \nPDM growing and bee \nSACCO keeping \nAppendix 16: Failure to obtain an insurance policy SN. Vote Parish Name of \nName of PRF \nName Name SACCO beneficiary \nLoan Amount If the loan is for a farming operation, did the borrower obtain \n\\| an agriculture \\| \ninsurance policy under \n\\| \n\\| the Uganda \\| Agriculture Insurance Scheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 65, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiboga Mataagi Mataagi - Jackson Kiyaga 1,000,000 No DLG ward Bukomero T/C \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2; Kiboga Mataagi Mataagi - Mildred Nabatte 1,000,000 No DLG ward Bukomero T/C \nPDM SACCO \n3, Kiboga Kateera Kateera - Zatuni Nakijjoba 1,000,000 No DLG ward Bukomero T/C \nPDM SACCO \n4, Kiboga Kateera Kateera Kizza Grace 1,000,000 No - \nDLG ward Bukomero T/C PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kiboga Kyomya Kyomya - Lugemwa 1,000,000 No DLG Kyomya PDM Christopher \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiboga Kyomya Kyomya - Rodgers 1,000,000 No DLG Kyomya PDM Ssebuuma \nSACCO \n\\| \n%: Kiboga Kayunga Kayunga - Ssempijja 1,000,000 No DLG Kyomya PDM Richard \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kiboga Kayunga Kayunga - Birungi Teopista 1,000,000 No DLG Kyomya PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Kiboga Kitagen Kitagenda - Betty Namayega 1,000,000 No DLG da ward Lwamata T/C \nPDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kiboga Kitagen Kitagenda David Musoke 1,000,000 No -", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "DLG da ward Lwamata T/C Ssekitoleko PDM SACCO \n", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}]], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11. Kiboga Lwamat Lwamata Margaret 1,000,000 No DLG a Central - Nanyonjo \nCentral Lwamata T/C \nward PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12. Kiboga Lwamat Lwamata Patrick Musisi 1,000,000 No DLG a Central -", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 66, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16. Kiboga Bamusu Bamusuuta - Juliet Ssima 1,000,000 No DLG uta Kiboga T/C PDM \nward SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17. Kiboga Bamusu Bamusuuta - Yosamu Havuga 1,000,000 No DLG uta Kiboga T/C PDM \nward SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18. Kiboga Bamusu Bamusuuta - Prossy Nakandi 1,000,000 No DLG uta Kiboga T/C PDM \nward SACCO", "metadata": {"headings": [{"headings_0": {"content": "1,000,000,000", "page": 64, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "18,000,000", "metadata": {"headings": [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], "page": 67, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 17: Reqgularities in project implementation \nSN Vote Parish Name of Name Loan Loan Project Photo \nInspection Name Name SACCO of PRF Amount as Amount as Funded \nRemarks \nbenefic per SACCO per \niary records household \\| \n\\| \n\u2014 \\_ \n\\_ \nevidence \nprovided \n\\| \n1 Kiboga \\| Mataagi Mataagi - Jackson 1,000,000 1,000,000 Coffee \nCoffee garden DLG ward Bukomero \\| Kiyaga \n\\| \nT/C PDM SACCO \ngrowing \non 2.5 acres seen as \\| approved by the \\| \\| \\| \nSAACO board \\| \u00a9 \n\\| \n\\| 2 Kiboga Mataagi Mataagi - Mildred 1,000,000 1,000,000 Poultry \nPoultry farm of DLG ward Bukomero Nabatte \nlayers breed T/C PDM \nseen as \nSACCO \napproved by the SACCO board \n\\| \n3 Kiboga Kateera Kateera - Zatuni 1,000,000 1,000,000 Beans \nBeans farm on2 \\| \nDLG ward Bukomero Nakijjob T/C PDM a \ngrowing \nacres seen as \\| approved by SACCO SACCO board. \n\\| \\| \n\\| \n4 Kiboga \\| Kateera Kateera Kizza 1,000,000 1,000,000 Poultry \nPoultry farm of - \nDLG ward Bukomero Grace \nlayers breed T/C PDM \nseen as \nSACCO \napproved bythe \\| SACCO board \n\\| \n5 Kiboga Kyomya Kyomya - Lugem 1,000,000 1,000,000 Tomato \nTomato garden \n6 Kiboga Kyomya Kyomya - Rodgers 1,000,000 1,000,000 Maize", "metadata": {"headings": [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}, [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, 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{"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}], [{"headings_0": {"content": "18,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "1,000,000,000", "page": 64, "level": 1}}]], "page": 68, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "garden", "metadata": {"headings": [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], "page": 69, "document_name": "Kiboga District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Kyomya Ssebuu growing on 10\u00b0 acres PDM ma seen as SACCO approved by the SACCO board \nel \n7 Kiboga Kayunga Kayunga - Ssempij 1,000,000 1,000,000 Tomato \nTomato garden DLG Kyomya ja \nPDM Richard \ngrowing \non 2 acres seen as approved by SACCO the SACCO board \na a \n8 Kiboga Kayunga Kayunga - Birungi 1,000,000 1,000,000 Piggery \nBeneficiary DLG Kyomya Teopist \nbought 1 Pig PDM a \nand 1 piglet SACCO approved by the SACCO board \n9 Kiboga Kitagend Kitagenda Betty 1,000,000 1,000,000 Piggery \nBeneficiary DLG a ward -Lwamata Namaye \nT/C PDM ga \nSACCO \n10 Kiboga Kitagend Kitagenda David 1,000,000 1,000,000 Coffee DLG a ward - Lwamata Musoke \ngrowing T/C PDM Ssekitol \nSACCO eko \nbought 1 female pig and installed ; \ny ee a water system on the pig sty as A approved by the SACCO board \n\\| Coffee garden on 2 acres seen as approved by the SAACO board", "metadata": {"headings": [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}, [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": "18,000,000", "page": 67, "level": 3}}], [{"headings_0": {"content": "garden", "page": 69, "level": 1}}, {"headings_1": {"content": 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--- a/reports/Chunks/Kibuku District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nTHE FINANCIAL STATEMENTS OF KIBUKU DISTRICT LOCAL GOVERNMENT ON \nFOR THE YEAR ENDED 30\" JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nLEE OT A na ii", "metadata": {"headings": [[], [], [], []], "page": 1, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 3, "level": 1}}], "page": 3, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "VE", "metadata": {"headings": [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], "page": 3, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 nee ea \nBasis for OPINION \n1 ss stn sass cxvasies sannes ene enasvas ncewavceeve cvs aves nay oveeaianaunsuayanee\u00a5an \na anna \nKey Audit Malters \n1 u. umso sas isttssnnnns soe cenneansensvaves rev eorenees sien sawuresede \ndes Uvaseveasaveusuasneouivens \n1.0 Implementation of the Approved BUCGet.........ccccccccesecccessecesecssseecestusceeeessuevareaseaere 1 \n2.0 Management of the Government Salary Payroll \n8 .......cccccccssssecscesceeseseeeceseesesscssaseees \nEIER cent Ot Wd Et \n11 En EEE \n30 Uniecovered YLP and UWERP Funds \n11 asus cwenne innen anne en \nGELEBT [EEE 12 EEE ne \n4.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) \n12 nn.", "metadata": {"headings": [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}, [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IE", "metadata": {"headings": [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], "page": 3, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 TEE TITTEN \nManagement\u2019s Responsibility for the Financial Statements. \n28 ...uuuennsnsssnennnnnnnnnnnnnnnnnennnennnnenn \nAuditor\u2019s Responsibility for the Audit of Financial Statements.....unneneennenennnnnsnennnnnennnnnnnnnn 28 Other Reporting Responsibilities...........ccccccccccsssssseccsseectseceeccessnseeeececeesceescceseceeesusuvsussnss 29 \nReport on the Audit of Compliance with Legislation \n29 .........ccccsssccsceessceesnsececeeesesecneneecrssners \n5.0 Implementation of the Parish Development Model \n29 .......cccccsccceseseceeesececenneseeeeesanens \nList of Acronyms \n\u2018Acronym \\_\\| \\| Meaning \n. \nDLG \\| District Local Government \nN Government of ee \n\\_ Uganda = Se", "metadata": 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{"content": "\u0131 \nFu. \\_MoGLSD '", "metadata": {"headings": [{"headings_0": {"content": "Ministry Finance,", "page": 4, "level": 2}}, {"headings_1": {"content": "| _ of", "page": 4, "level": 4}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_MoLG", "metadata": {"headings": [{"headings_0": {"content": "_MoLG", "page": 4, "level": 5}}, {"headings_1": {"content": "Ministry Finance,", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ \\| Ministry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "_MoLG", "page": 4, "level": 5}}, {"headings_1": {"content": "Ministry Finance,", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Audit", "metadata": {"headings": [{"headings_0": {"content": "Audit", "page": 4, "level": 1}}, {"headings_1": {"content": "_MoLG", "page": 4, "level": 5}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "cc rept pel ol Lif eg \nal al \\_NAA \u201cNTR \\| National Act \n\\| Non-Tax Revenue \n\\_OAG \\| Office of the Auditor General \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Audit", "page": 4, "level": 1}}, {"headings_1": {"content": "_MoLG", "page": 4, "level": 5}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_PBS", "metadata": {"headings": [{"headings_0": {"content": "_PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "Audit", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nProgram Budgeting Sy \\_", "metadata": {"headings": [{"headings_0": {"content": "_PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "Audit", "page": 4, "level": 1}}, [{"headings_0": {"content": "_PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "Audit", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PCA PDMS", "metadata": {"headings": [{"headings_0": {"content": "PCA PDMS", "page": 4, "level": 5}}, {"headings_1": {"content": "_PBS", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 4, "level": 4}}, {"headings_1": {"content": "PCA PDMS", "page": 4, "level": 5}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "; Payroll \n\u00a2 Deduction Consults Africa \u2018Management S System", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 4, "level": 4}}, {"headings_1": {"content": "PCA PDMS", "page": 4, "level": 5}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a .", "metadata": {"headings": [{"headings_0": {"content": "a .", "page": 4, "level": 1}}, {"headings_1": {"content": "_|", "page": 4, "level": 4}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Payroll", "metadata": {"headings": [{"headings_0": {"content": "Payroll", "page": 4, "level": 5}}, {"headings_1": {"content": "a .", "page": 4, "level": 1}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "_PDU", "metadata": {"headings": [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 5}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Procurement & Disposal Unit \\_", "metadata": {"headings": [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 5}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PFMA", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 4, "level": 2}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_PFMR\\_ I Public Finance Management Regulations", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 4, "level": 2}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "metadata": {"headings": [{"headings_0": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| : Secretary Treasury \nPS/ST Permanent / Secretary to \nTA Treasury Single Account \n\\| TSSA \\| Treasury Sub Single Account \n\\_UBA a4 Uganda Banker\u2019s Association \nIUCF Uganda Consolidated Fund \nUCLA \\| and Lender\u2019s Association \n\\|UgIFT Uganda Consumer Intergovernmental Fiscal Transfers Results", "metadata": {"headings": [{"headings_0": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda Program for", "metadata": {"headings": [{"headings_0": {"content": "Uganda Program for", "page": 4, "level": 2}}, {"headings_1": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| UGX Uganda Shilling USMID r \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Uganda Program for", "page": 4, "level": 2}}, {"headings_1": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda Support", "metadata": {"headings": [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], "page": 4, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to Municipal infrastructure Development . 7 \non \\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIBUKU 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 Kibuku 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 Kibuku District Local Government for the year ended 30\" June, 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}, [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kibuku 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. Iam independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kibuku 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, Kibuku had a budget of UGX.33,196,688,000 out of which UGX.31,263,235,761 was warranted as shown below; \nSN Details \nBudget UGX \nWarrants UGX % age of warrants (A) By... (B/A) Recurrent (Wage 18,217,808,296 18,217,808,296 100 \nN Recurrent (Non-wage) 8,917,952,007 6,984,499,772 \nDevelopment 6,430,289,602 6,430,289,601 \n33,196,688,000 31,263,235,761\\| 94 \nOut of the total warrants of UGX.31,263,235,761, I reviewed expenditure on activities/outputs worth UGX.24,056,133,073 (77%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}, [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 6}}, {"headings_1": {"content": "Uganda Support", "page": 4, "level": 2}}], "page": 6, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details Actual Cumulative Cumulati expenditure Actual ve %age (UGX) expenditure out of total warrants \n\\| \nWage expenditure (Payroll audit/FS- 17,698,827,501 17,698,827,501 55 audit) \n2 Pension and gratuity \nTheme area-PDM expenditure audited \n1,696,172,916 18,842,408,664 60 92,052,105 18,934,460,769 61 5 Focus area-Education grant - Formerly 721,745,924 19,656,206,693 63 SFG \n6 Focus area-Microscale irrigation 324,538,911 19,980,745,604 64 projects \n7 Focus area-UGIFT (Infrastructure) 2,412,511,769 22,393,257,373 72 8 Focus area-Water development grant 751,840,658 23,145,098,031 74 (Piped water, and Rural water and \nSanitation grant)", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 6}}, {"headings_1": {"content": "Uganda Support", "page": 4, "level": 2}}, [{"headings_0": {"content": "below;", "page": 6, "level": 6}}, {"headings_1": {"content": "Uganda Support", "page": 4, "level": 2}}]], "page": 6, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[9 URF", "metadata": {"headings": [{"headings_0": {"content": "[9 URF", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 6}}], "page": 6, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], "page": 8, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "partners on the The performance of warrants for each of the programmes is shown in the effects \nof the table below; \nshortfall and ensure that all budgeted Programme Approved Warrants % funds are budget fundi warranted. ng \nHuman Capital Development \n1,140,000,000 \\| 234,094,643 21% Total \n21% \nNo Observation Recommendation \\| (GAVI) be prevented \nthrough \nimmunisation. \nAs a result of failure to warrant the budgeted funds, the District could not fully implement the following; \nMass immunization was not fully done within the district. \ne \nThe Accounting Officer explained that activities budgeted under External financing can only be implemented when the funds are received from the donors. \n1 \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.31,263,235,761 availed during the year, The \nAccounting UGX.29,807,276,812 was utilized by the entity resulting in un-utilized Officer \nshould warrants of UGX.1,455,958,949 representing utilization of 95% as shown follow up the in the table below; \nmatter with MOFPED on the re- Programme Warrants Expenditure Variance %age voting of the un- perfor utilized funds and manc ensure that salary e \narrears are cleared. Agro- 1,698,469,84 1,471,923,20 226,546,639 87 \nIndustrialization 2 3 \nI informed the Community 114,129,474 113,973,550 155,924 100 Accounting Officer Mobilization And \nthat the issue of Mindset Change \ndelayed release of Development Plan 521,490,826 516,498,542 4,992,284 100 funds would be Implementation \nbrought to the Governance And 1,416,844,45 1,416,456,27 388,189 100 attention of Security 9 0 MoFPED and the Human Capital 21,672,580,7 21,095,867,7 576,712,908 97 issue of release of \u201ceal Development 00 92 pension Integrated 577,346,078 571,026,543 6,319,535 99 excess Transport \nfunds will be \nInfrastructure And \nbrought to the Services \nattention of the Natural Resources, 1,003,243,57 1,003,049,46 194,112 100 respective Environment, 5 3 Ministries. Climate Change, \nLand And Water \nPrivate Sector 12,542,567 12,542,567 - 100 \nDevelopment \nPublic Sector 4,246,588,24 3,605,938,88 640,649,358 85 \nTransformation 0 2 \nTotal 31,263,235,7 29,807,276,8 1,455,958,94 - 95 \n\u2018 \n61 12 9 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nNo Observation Recommendation Development \nstaff received towards end \nsalaries. of financial year and \ncould not be \nabsorbed. \n3 Public Sector 640,649,358 Pension The entity had \nTransformatio received more \nn \npension funds than required so they could not absorb it.", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}, [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}]], "page": 8, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Total 1,443,908,9", "metadata": {"headings": [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], "page": 10, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "05 \nAs aresult of failure to utilize warrants; \nSalaries for extension workers were not paid. e \ne Some staffs were not paid their salaries. \nThe Accounting Officer explained that the funds were released late towards the end of the financial year, the district could not absorb these funds, and they were swept back. Furthermore, the entity received more pension funds than required. \n1.5 \nLack of appropriate performance indicators and targets in the \nwork plans \nRegulation 11 (2) b of the Public Finance Management Regulations, The \nAccounting 2016 states that the work plan of a vote shall indicate the key Officer \nshould performance indicators to be used to gauge the outputs. \nensure that all activities \nhave Part A of the performance contract for Accounting Officers outlines the \nappropriate \ncore performance requirements against which their performance performance should be assessed in regard to achievement of planned results. This indicators \nand requires the Accounting Officer to be assessed on the extent to which \ntargets \nannual key performance indicators and targets are achieved for key \nprojects and/or programs. \nI reviewed the approved work plan and sampled six (06) outputs with twenty-five (25) activities and noted the following; \nAll activities had clear performance indicators and targets. e \nDetails in appendix 2. \nTable showing performance indicators and targets \nCategor No No. of No of Expenditu % y of of Activitie activiti Quan outputs activ \\|s with es tifica ities clear withou tion in perform t clear of the ance perfor outp outp indicato mance uts uts rs and indicat \ntargets ors \nand \ntargets \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}, [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}]], "page": 10, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 11, "level": 5}}, {"headings_1": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}], "page": 11, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I assessed the implementation of nine (9) outputs with twenty-eight The \nAccounting (28) activities worth UGX.5,385,719,569 and noted that; \nOfficer should is advised to engage e Nine (9) outputs twenty eight (28) activities and expenditure the \nrelevant worth UGX.5,385,719,569 were fully implemented. Details in authorities \nfor Appendix 2. reliable road equipment to Table showing performance indicators and targets. \nenhance implementation of Category No. of No of No.of No of No of Expenditure planned road of output activiti Activiti activiti activi Amount (UGX) works. \noutputs s es in\\| es es ties \nassess the fully partiall not \nIn addition, the ed output imple y imple \nAccounting Officer ts s mente implem ment \nshould fast track 9 d ented ed implementation of Fully 28 00 00 5,385,719,569 \nimplemen all planned ted activities for outputs \\| \nachievement of the Partially 00 00 \\| \u00a9 00 00 \\| 0 intended service implemen", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 11, "level": 5}}, {"headings_1": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 11, "level": 5}}, {"headings_1": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ted \nfaut outputs 00 is 00 \n00 00 00 0 \nimplemen \nted \noutputs \n\\| \nTotal 9 28 28 \u0131 \\| 00 5,385,719,569 \\| \n1.6 Delive of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 Other service delivery areas. \nI sampled two (2) activities with a total expenditure of UGX.164,500,000. Below is a summary of my findings details of which are provided below. \nNo Progra Activity Total Pictorial evidence Summary of Audit Managem mme details expenditure \nfindings conclusion ent (UGX) (Time, (Time, Response Quality, \nQuality,", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}, [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}]], "page": 11, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "le", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], "page": 11, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2023. These were captured as new records in my determination of the updates of the District wage bill. payroll going forward. A follow-up The summary of the validation exercise is shown in the table below; \nof the affected staff should immediately Details \nNo. of Annual base be made by Individ (UGX) management to uals \nhave them access Number of staff as per the payroll (June 1,636 \n17,304,669,528 the payroll. 2023) \nValidated as follows; \nTotal number of staff verified 1,239 12,941,883,072 \n(complete/fully verified) (A)", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], "page": 13, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Partially verified (individuals whose 366 4,114,532,124 information availed at the physical \nverification did not fulfil all the \nrequirements) (B \nNot verified (appeared for validation but \n2 19,755,912 not verified) (C) \nThe total number of individuals who did \n29 1,496,705,100 not appear for headcount (no-shows) \n(D) (Accounted for and not accounted \nfor) \nSubtotal (A+B+C+D)=E 1,636 18,572,876,208 Employees who appeared for head count \n7 89,820,552 but were not on payroll-New records (F) \nOverall total covered (E+F)\\*\\* \n1,614 17,146,235,748 \nThe following observations were made; \nNo Observation Recommendation \nd) total of 29(1.8%) employees on the payroll did not appear for the validation and were categorized as follows; \ni. \n06 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons, which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \n16 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \ne) 07 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that the two affected officers reported for payment past retirement age are still on payroll because the IPPS shows different dates of retirement, which are ahead hence management, has written to the Ministry of Public Service to rectify the", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}, [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}]], "page": 13, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "anomaly.", "metadata": {"headings": [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], "page": 14, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2.3 Inconsistencies in Employee Details \nA total of 218 employees on the payroll had inconsistencies in their The \nAccounting dates of birth, captured in the payroll and data captured by NIRA on \\| Officer \nshould \nthe National IDs. The information is critical in the identification of an engage the affected individual. \nstaff and ensure \nthat employee Inconsistent information undermines the integrity of the District\u2019s records are duly records and may complicate the employee service history and updated \nand \nretirement procedures. Where the errors in dates of birth increase the brought to the length of service, it may lead to the irregular extension of employee attention of the service. \nMinistry of Public Service within a \nThe Accounting Officer explained that the process of having dates of specified \ntimeline \nbirth for staff corrected has been and is still on going. However, there for \nappropriate are always delays because of the many stakeholders involved that is action \nministry of public service in consultation with NIRA.", "metadata": {"headings": [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}, [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}]], "page": 14, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}], "page": 14, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Findings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of The \nAccounting the payroll including planning, budgeting and payments for the period Officer should put in of four years (2019/2020-2022/2023). \nplace controls to ensure that non- \nI noted that; \nstatutory deductions \nare", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}, [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}], [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}]], "page": 14, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "always", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}], "page": 14, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a) Over-remittance of UGX.120,991,920 and under-remittance of accurately UGX.13,074,660 of statutory deductions were made by the entity computed \nand \nNo \\| Observation Recommendation remitted as provided in the interface file from Ministry of Public Service \\| \nsince it comes as a read only document as per the attached schedules. \ng) Delayed deletion of employees from the payroll", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}, [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}], [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}]], "page": 14, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tt 4", "metadata": {"headings": [{"headings_0": {"content": "Tt 4", "page": 15, "level": 3}}, {"headings_1": {"content": "always", "page": 14, "level": 6}}], "page": 15, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that UGX.42,021,694 was paid to 19 staff who had either been The \nAccounting retired, transferred, absconded or died. \nOfficer should initiate a process of These resulted into financial loss to government. \ndeleting names still on the payroll and The Accounting Officer explained that the affected retired staff would effect \nimmediate have deductions of overpaid funds recovered from their gratuity recovery of excess benefits. payments made. For staff on transfer of service, the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "Tt 4", "page": 15, "level": 3}}, {"headings_1": {"content": "always", "page": 14, "level": 6}}], "page": 15, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ny", "metadata": {"headings": [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], "page": 15, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Review of the DLG Staff Establishment \nReview of the establishment revealed; \ni. Out of 486 approved positions, a total of 222 positions were I advised the filled leaving a gap of 282 vacant positions. \nAccounting Officer ii. The entity did not have an approved and costed staff to \ncontinue establishment for primary, secondary and tertiary institutions engaging \nthe while the staff structure for health facilities issued by Ministry District \nService of Health was not incorporated into the district approved Commission, structure. \nMinistry of Public Service and Ministry The Accounting Officer revealed that the District has not been cleared of Finance for by MoFPED to recruit new staff due to wage budget shortfalls. \nclearance to recruit new staff to fill the \\| staff gaps. nw \nEmphasis of Matter \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 \nUnrecovered YLP and UWEP Funds \nI noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX.1,681,519 as at the closure of the financial year, yet the Programmes ended with the introduction of the Parish Development Model Programme. \nOther Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}, [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 6}}, {"headings_1": {"content": "ny", "page": 15, "level": 2}}], "page": 16, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Planned", "metadata": {"headings": [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], "page": 18, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 \nConstruction of Seed schools in Kibuku DLG \n2 \nUpgrading of Lwatama i HC II to HC III \n3 \nExtension of piped water system to Kamodo Villages \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nThe District received UGX.2,788,259,920 less the budgeted Of UGX.2,904,638,153 representing (96%) performance. \nThe District processed the land titles for the one (01) kirika Seed school UGIFT projects worth UGX.2,136,901,769 being implemented. \nThey undertook monitoring of the projects evidenced by monitoring reports as evidence of monitoring the implementation UGIFT activities. \nOn inspection of the ongoing Kirika,, Kabweri, Kasasira, Seed Secondary School construction project, I observed that all structures were already being roofed, fixing of doors, internal and external plastering were progressing well. \nAnd up-grade of Lwatama Health Centre III and Staff House were 100% complete and were done \nProjects Funds Expenditure Unspent %age of released (UGX) (UGX) funds absorbed Kirika Seed Schools 1,445,531,546 1,445,531,546 0 Kabweri\\_ Seed Secondary School 340,500,000 0 340,500,000 0 \\| seals Seed Secondary School 340,500,000 \n0 340,500,000 \\| 0 UP-grade of Lwatama HCIII 280,554,687 280,554,687 \n0 \\| 100 Extension of piped water system to 100,619,000 100,619,000", "metadata": {"headings": [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}, [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}]], "page": 18, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 0 100", "metadata": {"headings": [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], "page": 19, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kamodo Villages Total \n2,507,705,233 1,826,705,233 681,000,000 57.3 \u2018\\| \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities are partially implemented. \noe Kabweri Seed Secondary School \no Kasasira Seed Secondary School \nThe Accounting Officer stated that the delay in completing UGIFT funded projects for Education and Health is due to delays in concluding the high breed procurement, which is usually, conducted by lead local government in particular region. The conclusion of procurements is usually done by March/April hence the contractors have three months to execute the works. \nRecommendation \nThe Accounting Officer should follow-up with MoFPED to re-vote these funds for implementation of pending activities. In addition, the Accounting Officer bring the issue of delays in the hybrid procurement process to the attention of the relevant", "metadata": {"headings": [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}, [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "authorities.", "metadata": {"headings": [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], "page": 19, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.2.3.2 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires budget allocations for repair of medical equipment, replacement of small medical equipment and medical furniture as well as upgrade and new construction including Geotechnical Investigation on the selected sites, maintenance of buildings, completion of unfinished structures and provision of auxiliary structures for support services to be as shown in the table below; \nActivity Standard %age budget allocation as per guidelines \n\\| Repair of medical equipment \n20% \nReplacement of small medical equipment and medical \n20% \nfurniture. \nUpgrade and new construction including Geotechnical \nInvestigation on the selected sites \nActivity Budget Amount %age Standard %age budget %age budget allocation budget Variance allocation \nas \nper guidelines \nB=(A/Total budget) Repair of medical equipment \nReplacement of small medical \nequipment and medical furniture. \nUpgrade and new construction including \n471,644,931. \nGeotechnical Investigation on the \nselected sites \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for \nsupport services \nTotal 471,644,931 471,644,931 \nNone budget allocations negatively affect achievement of the intended health services. \nThe Accounting Officer explained that the district had not planned for purchase of essential medical equipment because the maternity wards were not complete and in the same financial year, they received over 100 beds and mattresses from Ministry of health, which were distributed to all facilities including Kasasira and Tirinyi HCIII. However, in the financial year 2024/2025 the District has prioritized purchase and maintenance of essential medical equipment. \nRecommendation \nThe Accounting Officer should ensure that budget allocations are in line with the minimum requirements according to Ministry Guide lines. \n4.2.3.3 UGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district council did not have land titles for UGIFT projects worth UGX.4,599,713,737 implemented as shown in the table below; \nProject Land Location Land Contract Payments size Amount \nFor example, there no land for the football pitches, this delays the services to be", "metadata": {"headings": [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}, [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "achieved.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 21, "level": 6}}, {"headings_1": {"content": "authorities.", "page": 19, "level": 6}}], "page": 21, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Management explained that efforts have been made to process the school land titles, and that since then Kirika Seed has gotten a land title, Kabweri, and Kasasira Seed Schools would also get in due time. \nHowever, management revealed that there is a challenge of shortage of funds for titling of these pieces of land, in addition land title for Kabweri and Lyama maternity wards were secured. In the coming financial year 2024/2025, the District will prioritize titling of land for Lwatama and Nalumbemba HCIIIs.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 21, "level": 6}}, {"headings_1": {"content": "authorities.", "page": 19, "level": 6}}, [{"headings_0": {"content": "achieved.", "page": 21, "level": 6}}, {"headings_1": {"content": "authorities.", "page": 19, "level": 6}}]], "page": 21, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], "page": 21, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should fast track the processing of the pending land titles and ensure that the land required for the football pitches are secured before infrastructure is invested. \n4.2.3.4 \nExtension of the contract more than two times of Bau Technical Services Limited \nIn accordance with the Public Procurement and Disposal of Assets PPDA Act, 2003 and PPDA Regulation, 2006 a contract cannot be extended for more than twice. However examination of the contract documents, revealed that Lab- Plus (U) Ltd was awarded a contract to construct Kasasira Seed School and Kabweri Seed School on both located at Kibuku District on 06/06/2019 at a contract sum of UGX.3,982,573,500 of procurement file MOES/UGIFT/WRKS/18-19/00119 LOT 23 \nThe contract has been extended more than twice, it was therefore expected that works would be duly completed by 30/06/2021 and this was not possible and the percentage of works completed is about 95. \nIn the circumstances at hand, where the contract with Lab- Plus (U) Ltd has been extended more than two times and yet the works are still on going, the contract should have been terminated. \nDuring audit inspection the schools had been occupied despite incomplete works after a long time of waiting, this delayed the service delivery to the intended users of the facilities and made it difficult to apportion blame of the damages of the project when the time of payment of retention comes. \nThe Accounting Officer stated that this was because of COVID period, which could not allow the contractor to accomplish the stated works in time; however, the works of Kabweri and Kasasira seed are at 95% and now the \nworks of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}]], "page": 21, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SN | Project Inspection Pictorial Evidence =", "metadata": {"headings": [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u Recommendation Remarks \n1 Construction of During \nThe Accounting Kirika seed inspection time \nofficer should Secondary school the percentage \nensure that he gets was 70% \nto the contractors The Accounting \nand have the Contract Officer activities expedited. amount: explained that \nUGX.2,581,306,333 the contractor is \nself \n: \n\\\\ \noverwhelmed \n' Photo showing state of Kirika \nAmount paid to\\|and this has \\|) seed school \nfnesection dave: affected the \\| \nUGX1,445,531,546 performance of \nthe contractor \nand at one time, \nthe contractor \nhad abandoned \nthe site. \nConstruction of During \nThe Accounting Kabweri seed school inspection time \nofficer should ensure the percentage \nthat he gets to the Contractor: Bau was 95% \ncontractors and Technical Services \nhave the activities Limited", "metadata": {"headings": [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}, [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}]], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expedited.", "metadata": {"headings": [{"headings_0": {"content": "expedited.", "page": 22, "level": 5}}, {"headings_1": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Contract \n\\| amount: \n\\|", "metadata": {"headings": [{"headings_0": {"content": "expedited.", "page": 22, "level": 5}}, {"headings_1": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, [{"headings_0": {"content": "expedited.", "page": 22, "level": 5}}, {"headings_1": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.1,991,286,750", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\} \nConstruction of During", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}, [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}], [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}]], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| The Accounting", "metadata": {"headings": [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kasasira seed inspection time \\| \n\\| officer should ensure \\| a ea \nschool the percentage) \\| \nthat he gets to the 95% \\| foceaiencme sae nag contractors and \n4 \nUh \nwas \n\\_ Contract \n\\| have the activities amount: \\| expedited. \\| \n\\| \nUGX.1,991,286,750 \\| \\| \\| \n\\| \\| \nAs a result, intended education and health service delivery was delayed. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.771,963,867 for the construction of classroom blocks, stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}]], "page": 22, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction 2,574,180 De \nThe toilet is existing Not commissioned of a 2 \na cere \ncompleted in time , delays service Classroom \nFa not commissioned delivery \n; \nblock at St. \n\\| Reet ee not in use Luke Kiryolo \nats) all RF N", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}, [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}]], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "p/s", "metadata": {"headings": [{"headings_0": {"content": "p/s", "page": 25, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 25, "level": 5}}, {"headings_1": {"content": "p/s", "page": 25, "level": 6}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i = it", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 25, "level": 5}}, {"headings_1": {"content": "p/s", "page": 25, "level": 6}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "{| {jf _|", "metadata": {"headings": [{"headings_0": {"content": "{| {jf _|", "page": 25, "level": 3}}, {"headings_1": {"content": "eee", "page": 25, "level": 5}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Construction \\| 25,198,605 \nThe toilet \nis existing \nShould be officially of 5 oe \\_.4\\| \nstance \ncompleted in time commissioned and , \npit latrine at \na \\|\\| not commissioned handed to the", "metadata": {"headings": [{"headings_0": {"content": "{| {jf _|", "page": 25, "level": 3}}, {"headings_1": {"content": "eee", "page": 25, "level": 5}}, [{"headings_0": {"content": "{| {jf _|", "page": 25, "level": 3}}, {"headings_1": {"content": "eee", "page": 25, "level": 5}}]], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kalampete", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Pe but the children school authorities p/s \nschool is using the \n", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}, [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Construction 25,159,343 of 5 stance", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "pit latrine at \n\\| Mesula C.O.U Ber p/s \n=", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "facility.", "metadata": {"headings": [{"headings_0": {"content": "facility.", "page": 25, "level": 6}}, {"headings_1": {"content": "Kalampete", "page": 25, "level": 6}}], "page": 25, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Complete.", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], "page": 28, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Not commissioned The class rooms but the pupils have should \nbe already occupied the commissioned and class rooms. \nhanded over to the The window school \nfasteners not very management strong. Officially to avoid blame game in case of the development of the problem in the building in terms of payment \nof retention fee. \nAt the time of The fasters should inspection, works be replaced Classroom were substantially \nblock at \nComplete The class rooms Mesula P/S \nNot commissioned should be but the pupils have commissioned and already occupied the handed over to the class rooms. school \nThe window management fasteners not very Officially to avoid strong. blame game in case of the development of the problem in the building in terms of payment \nof \n", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}]], "page": 28, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Construction 82,574,180 of a 2 \nClassroom \nblock at St. \nLuke Kiryolo \np/s", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], "page": 28, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "retention fee. \nThe toilet is existing Not commissioned Completed in time delays service not commissioned delivery \n, \nnot in use \nt \nNo. Project Total Pictorial evidence Summary of Audit conclusion details expenditure findings (Existence, (UGX) (Existence, Timeliness, Timeliness, \nQuality, \nQuality, Quantity, Quantity, Cost Cost and and \n", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}]], "page": 28, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Construction 25,159,343 of 5 stance", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], "page": 29, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "pit latrine at \nFunctionalit \nFunctionalit \nThe toilet is existing Should be officially Completed in time commissioned and : \n- \nnot commissioned handed to the , \n, \nMesula ce] BS school authorities C.O.U p/s Se:", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}]], "page": 29, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], "page": 29, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nDelay commissioning of the projects delays service delivery to the intended users of the facilities \nThe Accounting Officer explained that the contractor will be compelled to replace the fasteners that were found defective before retention is paid. For structures not yet commissioned, arrangements are going to be made so that they are expeditiously commissioned and handed over to the respective school management teams. \nRecommendation \nThe Accounting Officer should engage the contractor to correct the identified defects and also ensure that all the completed projects are commissioned within the financial year of completion to serve the purpose. \n4.4.2.3 Encroachment on the school land \nRegulation 58(4) of the Local Governments Financial and Accounting Regulations, 2007 requires that the properties and assets of a local government shall be properly registered, titles issued, and valued for both movable and immovable properties and assets. \nTreasury Instructions (TAI) 2017 16.11.1, require accounting officer at the end of each financial year, to carry out Boards of Survey of non-current assets held by the Entity to ascertain their status, value and the legality of the ownership \nGuideline 2.3.1 of Simplified guideline on budgeting, accounting and reporting for Secondary School requires that a school should have records of school Assets like Asset registry, titles and copies of log books. \nDuring audit of Kibuku District Local Government on school facilitation Grant i \nfor land processing of titles, however, we have advised them to engage the stakeholders and also the district to plan under DDEG funding to address the challenges. \nRecommendation \nThe Accounting Officer should budget for and have the land surveyed, titled and valued. \n4.5 Micro Scale Irrigation \n4.5.1 Budget performance \n4.5.1.1 Funding of Micro-Irrigation program \nA review of the approved budget estimates and detailed Central Government Grants performance noted that the District received UGX.334,135,159 out of UGX.334,135,159 budgeted. All of the funds received UGX.334,135,159 were spent on complementary activities. \nPositive observations \ne There was regular allocation of program expenditure by category. \ne There was adequate mobilization and training of farmers. \ne There was full accountability for all funds released to individuals for Micro-scale irrigation activities. \n4.5.1.2 Absorption of Micro-Irrigation program \nOut of the total program receipts of UGX.334,135,159, UGX.321,107,911 (97%) was utilized by the entity at the time of audit resulting into unspent balance of", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}, [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}]], "page": 29, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.13,027,248(4%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, {"headings_1": {"content": "ee", "page": 29, "level": 5}}], "page": 30, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details of quarterly releases and expenditures are shown in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure absorption (as per \nayment file \nA IB cc c D/B)\\*100", "metadata": {"headings": [{"headings_0": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, {"headings_1": {"content": "ee", "page": 29, "level": 5}}, [{"headings_0": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, {"headings_1": {"content": "ee", "page": 29, "level": 5}}]], "page": 30, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|Quarterone 83,533,790] oT of DD N", "metadata": {"headings": [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], "page": 30, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quarter 35370) SB \u2014 \\| [Total 334,135,160 334,135,159 321,107,911 13,027,248.\\| 96 \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nadministrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \nHowever, review of the expenditure vouchers revealed that the district spent a sum of UGX.8,977,000 on ineligible activities as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Invoice Description Payment Supplier Expenditure Number Date Mbayo PRO-031-06- Travel to Entebbe to pick material from 6/28/2023 \nMicheal 130,000 2023 ministry \\_ 731895 \nPDN-012-11- Monitoring and supervision of capital 12/1/2022 Wandira Joseph 2,682,500 2022 works under production \nEmma 838794 \nPDN-O11-11- Monitoring and supervision of capital 12/1/2022 Wandira Joseph 2,317,500 2022 works under production \nEmma 838794 \nPRO-040-03- Payment for stationery in production 3/16/2023 Soparo Uganda \n12,000 2023 dept. Limited PRO-040-03- Payment for stationery in production 3/16/2023 Soparo Uganda 835,000 2023 dept. Limited = PRD-04- Facilitate caring out training of farmers 6/15/2023 Bonyoko Fred 3,000,000 31MAY2023 on bee keeping in kituti sub county \n823635", "metadata": {"headings": [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], "page": 31, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[8,977,000", "metadata": {"headings": [{"headings_0": {"content": "[8,977,000", "page": 31, "level": 3}}, {"headings_1": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}], "page": 31, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(CBOs).", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], "page": 35, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e I noted that Kibuku DLG received UGX.92,052,105 for PDM coordination activities and all the Accountability was in place. \noe That all the 20 sampled beneficiaries who accessed loans before 5th June, 2023 were selected through the PDMIS. \n5.3 Areas of Improvement \nI noted the following areas were the District needs improvement; \n5.3.1 Planning and Budget Performance \nI reviewed the Kibuku District approved work plan and budget for PDM activities and noted the following. \n5.3.1.1 Alignment of the District Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the Kibuku District budget and work plans revealed that no priorities were received from sub counties and town councils and thus none were incorporated in the entity's budget and work plans. \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that it is true that the priorities from Sub Counties/ wards were not incorporated in the District\u2019s budget and work plans and that this was because PDM came at the time when the District had approved the budget and work plans. \n(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted that all the 92 SACCOs received PRF in the last quarter. All the 92 SACCOs received their last installment in the last month of F/Y 2022/23 as shown in table below. \nDate of \nNo. of PDM Amount paid on Remarks \nrelease SACCOs paid the date \non the date \n22/6/2023 92 3,675,000,000 Funds were received late", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}, [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}]], "page": 35, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29/6/2023", "metadata": {"headings": [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], "page": 36, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,700,000,000 Funds were received late \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nI informed the Accounting Officer that the matter will be brought to the attention of MoFPED. \n5.3.1.3 Disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \ne I note that 8 SACCOs had disbursed UGX.251,450,000 (30%) out of the PRF received of UGX.832,312,805 leaving UGX.580,862,805 (70%) undisbursed. Details are in the Table below/ \nParish PDM SACCO Total PRF Total %age Remarks N Name Name received Disburse disburs (2021/2022 & ments ed", "metadata": {"headings": [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}, [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}]], "page": 36, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023) (Loans)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], "page": 36, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(A) (B) (C) = (B/A) \n\\| DISTRIC WARD KIBUKU PDM \nof Parish Revolving T SACCO Fund KIBUKU KUJJI KUJJI WARD \\| 106,938,135 31,000,000 29% Low disbursement DISTRIC WARD TIRINYI PDM \nof Parish Revolving T SACCO Fund MOLOKOCHOMO 107,408,213.51 31,000,000 29% Low disbursement KENKEBU PDM .00 of Parish Revolving SACCO \nFund \nKIBUKU KADAMA KADAMA WARD 107,405,768 31,000,000 29% Low disbursement DISTRIC WARD KADAMA PDM \nof Parish Revolving T SACCO Fund \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer stated that some banks did not transfer funds to beneficiaries\u2019 accounts on one by one basis. However, management promised to engage the banks to transfer funds to all beneficiaries\u2019 accounts on one by one basis to ascertain the time the person received the funds. \nThe Accounting Officer should always provide technical support to the SACCO leaders on opening bank accounts to ensure timely disbursement of funds.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}, [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}]], "page": 36, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00a2 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer ce \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}, [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], "page": 37, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe \nthat 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 District Parish and SACCO level and made the following observations; \nSN Observations Recommendation Structure \nParish \nI reviewed the operations of the PDC in the 10 The", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}]], "page": 37, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 38, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 37, "level": 8}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development sampled PDM SACCOS, and noted the following; Officer \nshould Committees \\|e Out of the 10 sampled PDCs, 3 did not ensure that PDCS", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 38, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 37, "level": 8}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 38, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 38, "level": 2}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "prepare parish priorities and action plans carry out their for the FY 2022/2023. \nfunctions inline the e None of the PDCs prepared parish 5-year PDM guidelines and", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 38, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 38, "level": 2}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ensure that the e Funding received of UGX.750,000 per PDC PDCs receive funds SACCO was inadequate to facilitate the as guided. activities of the PDCs. However out of the \n10 sampled PDCS, two PDCs received \nUGX.500,000 instead of UGX.750,000 \nprovided in the guidelines. \nThe Accounting Officer explained that during the transfer of funds, there was a system error on the two wards and we are yet to transfer to these two wards. \n", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}, [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}], [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}]], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. General \ne All SACCOs held a general meeting and all \nThe Accounting Meetings by SACCOs held their first general meeting in Officer should PDM SACCOs more than 1 month after their registration. \nsensitize SACCO leaders to ensure The Accounting Officer explained that this was AGMs are timely due changing of guidelines. \nheld and all SACCO members \nare trained as per the", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "byelaws.", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 6}}, {"headings_1": {"content": "plan", "page": 38, "level": 2}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3, PDM SACCO e10 sampled PDM SACCOs with fully The Accounting Board \nconstituted Boards did not hold regular Board Officer \nshould meetings. sensitize SACCO e The members of the board did not fill in leaders to ensure expression of interest forms prior to being SACCO boards are elected board members. \nfully constituted.", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 6}}, {"headings_1": {"content": "plan", "page": 38, "level": 2}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Additionally", "metadata": {"headings": [{"headings_0": {"content": "Additionally", "page": 38, "level": 2}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 6}}], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer revealed that SACCO MoPFED should \nSN Governance Observations \nRecommendation Structure \ncommittees were established but not fully Additionally functional due to lack of facilitation like it is with MoPFED \nshould PDCs, \nincrease on the funds provided for administrative", "metadata": {"headings": [{"headings_0": {"content": "Additionally", "page": 38, "level": 2}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 6}}, [{"headings_0": {"content": "Additionally", "page": 38, "level": 2}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 6}}]], "page": 38, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "operations.", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 39, "level": 6}}, {"headings_1": {"content": "Additionally", "page": 38, "level": 2}}], "page": 39, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 3}}, {"headings_1": {"content": "operations.", "page": 39, "level": 6}}], "page": 40, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sampled SACCOs with signed PRF Officer should ensure", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 3}}, {"headings_1": {"content": "operations.", "page": 39, "level": 6}}], "page": 40, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agreements", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 3}}, {"headings_1": {"content": "Financing", "page": 40, "level": 3}}], "page": 40, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "financing agreements. However, the that Resident State Resident State Attorney did not sign Attorney witnesses PRF forms as a witness as required by PRF", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 3}}, {"headings_1": {"content": "Financing", "page": 40, "level": 3}}], "page": 40, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "financing", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], "page": 40, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the guidelines agreements signing before funds are \nThe Accounting Officer explained that PRF received. was transferred to SACCOs without PRF \nfully signed financing agreements witnessed by Resident State Attorney. \nIn addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users 1 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM A Local Government Guide for Supporting - \nHouseholds & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}, [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the e \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \noe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation \\|", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}, [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Insurance \u00b0 20 PRF beneficiaries out sampled 20 who carried out The", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], "page": 41, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 3}}, {"headings_1": {"content": "financing", "page": 40, "level": 2}}], "page": 41, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Policy for farming enterprises in 10 PDM SACCOs did not obtain Officer \nshould Farming agricultural insurance policies from UAIS. \nengage the relevant", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 3}}, {"headings_1": {"content": "financing", "page": 40, "level": 2}}], "page": 41, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], "page": 41, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "stakeholders on the Lack of recourse in form of insurance will expose the matter and also farming enterprises to the adverse effects of climate sensitize \nthe change and may result into failure to recover the loan SACCO \nfunds. management about the matter. \nThe Accounting Officer explained that failed to obtain an \ninsurance policy because of the cost implication involved \nyet the President was very clear that no money should \nbe charged from the PRF beneficiaries. \n\\| Operation Paragraph 3.0 of the Users Handbook for the PRF Under The \nPDM of \nthe PDM Pillar 3 - Financial Inclusion October 2022 provides Secretariat should SACCO \nthat each Parish shall have a PDM SACCO and a PRF \\| ensure \nthat Bank \ndesignated bank account for that PDM SACCO, in a\\| guidelines are also Accounts branch of a supervised financial institution that is provided earlier convenient for the members of the PDM SACCO. \nprior to I noted that; \nimplementation of e By the time of the first general meeting, the projects. \n10 PDM SACCOs had already received \nfunds contrary to procedures. \nThe Accounting Officer explained that this was caused by constant change of guidelines. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files (you can obtain this from the SACCO, CAO, or DCO) and carried out physical inspections where I observed the following; \ne Two (2) beneficiaries in 2 PDM SACCOs had implemented different projects. \ne One (1) beneficiary had not yet implemented his project by the time of inspection. Refer to appendix 3. \nFailure to implement the funded projects undermines the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}, [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}]], "page": 41, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], "page": 42, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to failure by MAAIF to provide the guidelines on enterprises. Management requested that a review of the enterprises selected is harmonized with those at District level. \nRecommendation \nThe PDM Secretariat should revisit the flagship projects so that they are favorable to the District. \npar \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}, [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}]], "page": 42, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Orig", "metadata": {"headings": [{"headings_0": {"content": "Orig", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 8}}], "page": 42, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "AUDITOR GENERAL \n> \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Orig", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 8}}, [{"headings_0": {"content": "Orig", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 8}}]], "page": 42, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "Orig", "page": 42, "level": 2}}], "page": 43, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appe ndix 1: Performance of Local Revenue \nNo Source \nApproved budget Actual Collections Variance \\|", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "Orig", "page": 42, "level": 2}}], "page": 43, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[a Tax Revenues", "metadata": {"headings": [{"headings_0": {"content": "[a Tax Revenues", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], "page": 43, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Services Tax > 98,832,710 89,080,750 \\| 9,751,960 2\\_\\_\\| Land fees \n5,279,000 = 5,279,000 3 Business Licenses \n16,528,000 6,272,000 10,256,000 \\| = 4 Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "[a Tax Revenues", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], "page": 43, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16,472,000 103,000 16,369,000", "metadata": {"headings": [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}], "page": 43, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non-Tax Revenues \n10 Administrative fees and licenses \n31,215,000 = 73,056,100 \\| Total Revenue 168,326,710 168,511,850 (185,140 \n39 \nAppendix 2: Appropriate performance indicators and Implementations of Outputs \nSN Program Sub-program PIAP (Program Budget Output Amount Spent Total Number of Number of", "metadata": {"headings": [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}, [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}], [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}], [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}]], "page": 43, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], "page": 44, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGX (\u2018000\u2019) Number of activities activities Action Plan) Output \nActivities in fully fully the output implemente implement \n1 12-Human Capital 01-Education,Sports \nd. \ned. 320003-Assets and 721,745,924 \nDevelopment. and skills Facilities \n2 06-Natural 03-Water Resources \nManagement \n000006-Planning 751,840,658 Resources, Management and Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}]], "page": 44, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], "page": 44, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services \nClimate Change, \nLand And Water \n3 12-Human Capital 02-Population 1203010513 Service 000006-Planning 708,512,740 Development. Health, Safety and Delivery Standards and Budgeting \nManagement disseminated and services \n4 12-Human Capital 01-Education,Sports Development. and skills \nimplemented. \n320159-Secondary 2,242,511,769 1 1 Education Services \n5 01-Agro- 01-Institutional 000006-Planning 92,052,105 Industrialization Strengthening and \nand Budgeting \nCoordination \nservices \n6 01-Agro- 02-Agricultural 010008-Capacity 324,538,911 Industrialization Production and Strengthening \nProductivity \n7 09-Integrated 04-Transport Asset \n260002-District 65,872,200 \n, \nTransport Management Urban and \nInfrastructure And \nCommunity Access \nServices Road Maintenance \n8 18-Development 04-Accountability 000023-Inspection 78,000,000 \nPlan Systems and Service \nand Monitoring \nImplementation Delive \n12-Human Capital 02-Population \nDevelopment. Health, Safety and \nManagement \nTotal \n000006-Planning 400,645,262 \nand Budgeting \nservices \n5,385,719,569 28 27 \\| \n40 \nAppendix 3: PDM \nVote Parish Name Name Name of Loan Loan Project Status of the project Remark Name \nof PRF Amount as Amount as funded \nSACCO beneficiary per SACCO per \nrecords \nhousehold \nevidence \n1 \\|Kibuku DLG IBUSETA PARISH \\|BUSETA BUSETA Taizula 1,000,000 1,000,000 Cassava \nHas not PDM SACCO Issa growing planted cassava because of fear of the dry season which \nis", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}, [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}]], "page": 44, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "approaching.", "metadata": {"headings": [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], "page": 45, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Waiting for first planting season \n2 \\|Kibuku DLG \\|BUSETA PARISH \\|BUSETA BUSETA Namugw 1,000,000 1,000,000 Cassava \nDiverted from PDM SACCO a Kevin growing cassava growing to Dairy farming \n41 \ncy \nWEINS \\|Wdd Auynod 000\u2019000\u00b0T 000\u00b0000\u00b0T \nKIBUKU DISTRICT LOCAL GOVERNMENT P.O. Box 150, \nMBALE- UGANDA. \nDATE. 215\" DECEMBER, 2023. In any correspondence on \nThe Republic of Uganda \nThis subject, please quote CR/156/1 \nAuditor General \nKampala. p PO \u201e80x 7083, KAMPALD-", "metadata": {"headings": [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}, [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}]], "page": 45, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RE:", "metadata": {"headings": [{"headings_0": {"content": "RE:", "page": 47, "level": 5}}, {"headings_1": {"content": "approaching.", "page": 45, "level": 2}}], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "RE:", "page": 47, "level": 5}}], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Reference is made to the above captioned subject. \nPlease, acknowledge receipt of Adjusted Financial Statements for the Financial Year,", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "RE:", "page": 47, "level": 5}}, [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "RE:", "page": 47, "level": 5}}]], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 47, "level": 2}}, {"headings_1": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Samuel Ruhweza Kaija\\_ \nCHIEF ADMINISTRATIVE OFFICER", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 47, "level": 2}}, {"headings_1": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Copy:", "metadata": {"headings": [{"headings_0": {"content": "Copy:", "page": 47, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 47, "level": 2}}], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary, Ministry of Finance Planning & Economic Dev\u2019t", "metadata": {"headings": [{"headings_0": {"content": "Copy:", "page": 47, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 47, "level": 2}}], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Permanent Secretary, Ministry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary, Ministry of Local Government", "page": 47, "level": 5}}, {"headings_1": {"content": "Copy:", "page": 47, "level": 2}}], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Accountant General \nDistrict Chairperson \nResident District Commissioner.", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary, Ministry of Local Government", "page": 47, "level": 5}}, {"headings_1": {"content": "Copy:", "page": 47, "level": 2}}, [{"headings_0": {"content": "Permanent Secretary, Ministry of Local Government", "page": 47, "level": 5}}, {"headings_1": {"content": "Copy:", "page": 47, "level": 2}}]], "page": 47, "document_name": "Kibuku District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kikuube District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Kikuube District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index 1edb46aa268afc106ab71c8c1abfbf6e19bf5b76..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kikuube District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nTHE FINANCIAL STATEMENTS OF KIBUKU DISTRICT LOCAL GOVERNMENT ON \nFOR THE YEAR ENDED 30\" JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nLEE OT A na ii", "metadata": {"headings": [[], [], [], []], "page": 1, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 3, "level": 1}}], "page": 3, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "VE", "metadata": {"headings": [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], "page": 3, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 nee ea \nBasis for OPINION \n1 ss stn sass cxvasies sannes ene enasvas ncewavceeve cvs aves nay oveeaianaunsuayanee\u00a5an \na anna \nKey Audit Malters \n1 u. umso sas isttssnnnns soe cenneansensvaves rev eorenees sien sawuresede \ndes Uvaseveasaveusuasneouivens \n1.0 Implementation of the Approved BUCGet.........ccccccccesecccessecesecssseecestusceeeessuevareaseaere 1 \n2.0 Management of the Government Salary Payroll \n8 .......cccccccssssecscesceeseseeeceseesesscssaseees \nEIER cent Ot Wd Et \n11 En EEE \n30 Uniecovered YLP and UWERP Funds \n11 asus cwenne innen anne en \nGELEBT [EEE 12 EEE ne \n4.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) \n12 nn.", "metadata": {"headings": [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}, [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}], [{"headings_0": {"content": "VE", "page": 3, "level": 2}}, {"headings_1": {"content": "er", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IE", "metadata": {"headings": [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], "page": 3, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 TEE TITTEN \nManagement\u2019s Responsibility for the Financial Statements. \n28 ...uuuennsnsssnennnnnnnnnnnnnnnnnennnennnnenn \nAuditor\u2019s Responsibility for the Audit of Financial Statements.....unneneennenennnnnsnennnnnennnnnnnnnn 28 Other Reporting Responsibilities...........ccccccccccsssssseccsseectseceeccessnseeeececeesceescceseceeesusuvsussnss 29 \nReport on the Audit of Compliance with Legislation \n29 .........ccccsssccsceessceesnsececeeesesecneneecrssners \n5.0 Implementation of the Parish Development Model \n29 .......cccccsccceseseceeesececenneseeeeesanens \nList of Acronyms \n\u2018Acronym \\_\\| \\| Meaning \n. \nDLG \\| District Local Government \nN Government of ee \n\\_ Uganda = Se", "metadata": {"headings": [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}, [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}], [{"headings_0": {"content": "IE", "page": 3, "level": 2}}, {"headings_1": {"content": "VE", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "HCMS.", "metadata": {"headings": [{"headings_0": {"content": "HCMS.", "page": 4, "level": 2}}, {"headings_1": {"content": "IE", "page": 3, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u ki Human Capital Management \\_ \n\u2018System \n\\| \n\\| ICT \\| and Communication \\| \nInformation Technology \\_ N: REN\" International Organization of \u2018Supreme \n.", "metadata": {"headings": [{"headings_0": {"content": "HCMS.", "page": 4, "level": 2}}, {"headings_1": {"content": "IE", "page": 3, "level": 2}}, [{"headings_0": {"content": "HCMS.", "page": 4, "level": 2}}, {"headings_1": {"content": "IE", "page": 3, "level": 2}}]], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "INTOSAI Audit |", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI Audit |", "page": 4, "level": 2}}, {"headings_1": {"content": "HCMS.", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Institutions", "metadata": {"headings": [{"headings_0": {"content": 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{"headings": [{"headings_0": {"content": "Audit", "page": 4, "level": 1}}, {"headings_1": {"content": "_MoLG", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "cc rept pel ol Lif eg \nal al \\_NAA \u201cNTR \\| National Act \n\\| Non-Tax Revenue \n\\_OAG \\| Office of the Auditor General \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Audit", "page": 4, "level": 1}}, {"headings_1": {"content": "_MoLG", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_PBS", "metadata": {"headings": [{"headings_0": {"content": "_PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "Audit", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nProgram Budgeting Sy \\_", "metadata": {"headings": [{"headings_0": {"content": "_PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "Audit", "page": 4, "level": 1}}, [{"headings_0": {"content": "_PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "Audit", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PCA PDMS", "metadata": {"headings": [{"headings_0": {"content": "PCA PDMS", "page": 4, "level": 5}}, {"headings_1": {"content": "_PBS", "page": 4, "level": 3}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 4, "level": 4}}, {"headings_1": {"content": "PCA PDMS", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "; Payroll \n\u00a2 Deduction Consults Africa \u2018Management S System", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 4, "level": 4}}, {"headings_1": {"content": "PCA PDMS", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a .", "metadata": {"headings": [{"headings_0": {"content": "a .", "page": 4, "level": 1}}, {"headings_1": {"content": "_|", "page": 4, "level": 4}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Payroll", "metadata": {"headings": [{"headings_0": {"content": "Payroll", "page": 4, "level": 5}}, {"headings_1": {"content": "a .", "page": 4, "level": 1}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "_PDU", "metadata": {"headings": [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Procurement & Disposal Unit \\_", "metadata": {"headings": [{"headings_0": {"content": "_PDU", "page": 4, "level": 3}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 5}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PFMA", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 4, "level": 2}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_PFMR\\_ I Public Finance Management Regulations", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 4, "level": 2}}, {"headings_1": {"content": "_PDU", "page": 4, "level": 3}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "metadata": {"headings": [{"headings_0": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| : Secretary Treasury \nPS/ST Permanent / Secretary to \nTA Treasury Single Account \n\\| TSSA \\| Treasury Sub Single Account \n\\_UBA a4 Uganda Banker\u2019s Association \nIUCF Uganda Consolidated Fund \nUCLA \\| and Lender\u2019s Association \n\\|UgIFT Uganda Consumer Intergovernmental Fiscal Transfers Results", "metadata": {"headings": [{"headings_0": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda Program for", "metadata": {"headings": [{"headings_0": {"content": "Uganda Program for", "page": 4, "level": 2}}, {"headings_1": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| UGX Uganda Shilling USMID r \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Uganda Program for", "page": 4, "level": 2}}, {"headings_1": {"content": "PPDA_ Public Procurement & Disposal of Public Assets \u2014", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda Support", "metadata": {"headings": [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], "page": 4, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to Municipal infrastructure Development . 7 \non \\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIBUKU 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 Kibuku 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 Kibuku District Local Government for the year ended 30\" June, 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}, [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kikuube 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. Iam independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kibuku 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, Kibuku had a budget of UGX.33,196,688,000 out of which UGX.31,263,235,761 was warranted as shown below; \nSN Details \nBudget UGX \nWarrants UGX % age of warrants (A) By... (B/A) Recurrent (Wage 18,217,808,296 18,217,808,296 100 \nN Recurrent (Non-wage) 8,917,952,007 6,984,499,772 \nDevelopment 6,430,289,602 6,430,289,601 \n33,196,688,000 31,263,235,761\\| 94 \nOut of the total warrants of UGX.31,263,235,761, I reviewed expenditure on activities/outputs worth UGX.24,056,133,073 (77%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}, [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}], [{"headings_0": {"content": "Uganda Support", "page": 4, "level": 2}}, {"headings_1": {"content": "Uganda Program for", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 6}}, {"headings_1": {"content": "Uganda Support", "page": 4, "level": 2}}], "page": 6, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details Actual Cumulative Cumulati expenditure Actual ve %age (UGX) expenditure out of total warrants \n\\| \nWage expenditure (Payroll audit/FS- 17,698,827,501 17,698,827,501 55 audit) \n2 Pension and gratuity \nTheme area-PDM expenditure audited \n1,696,172,916 18,842,408,664 60 92,052,105 18,934,460,769 61 5 Focus area-Education grant - Formerly 721,745,924 19,656,206,693 63 SFG \n6 Focus area-Microscale irrigation 324,538,911 19,980,745,604 64 projects \n7 Focus area-UGIFT (Infrastructure) 2,412,511,769 22,393,257,373 72 8 Focus area-Water development grant 751,840,658 23,145,098,031 74 (Piped water, and Rural water and \nSanitation grant)", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 6}}, {"headings_1": {"content": "Uganda Support", "page": 4, "level": 2}}, [{"headings_0": {"content": "below;", "page": 6, "level": 6}}, {"headings_1": {"content": "Uganda Support", "page": 4, "level": 2}}]], "page": 6, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[9 URF", "metadata": {"headings": [{"headings_0": {"content": "[9 URF", "page": 6, "level": 3}}, {"headings_1": {"content": "below;", "page": 6, "level": 6}}], "page": 6, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], "page": 8, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "partners on the The performance of warrants for each of the programmes is shown in the effects \nof the table below; \nshortfall and ensure that all budgeted Programme Approved Warrants % funds are budget fundi warranted. ng \nHuman Capital Development \n1,140,000,000 \\| 234,094,643 21% Total \n21% \nNo Observation Recommendation \\| (GAVI) be prevented \nthrough \nimmunisation. \nAs a result of failure to warrant the budgeted funds, the District could not fully implement the following; \nMass immunization was not fully done within the district. \ne \nThe Accounting Officer explained that activities budgeted under External financing can only be implemented when the funds are received from the donors. \n1 \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.31,263,235,761 availed during the year, The \nAccounting UGX.29,807,276,812 was utilized by the entity resulting in un-utilized Officer \nshould warrants of UGX.1,455,958,949 representing utilization of 95% as shown follow up the in the table below; \nmatter with MOFPED on the re- Programme Warrants Expenditure Variance %age voting of the un- perfor utilized funds and manc ensure that salary e \narrears are cleared. Agro- 1,698,469,84 1,471,923,20 226,546,639 87 \nIndustrialization 2 3 \nI informed the Community 114,129,474 113,973,550 155,924 100 Accounting Officer Mobilization And \nthat the issue of Mindset Change \ndelayed release of Development Plan 521,490,826 516,498,542 4,992,284 100 funds would be Implementation \nbrought to the Governance And 1,416,844,45 1,416,456,27 388,189 100 attention of Security 9 0 MoFPED and the Human Capital 21,672,580,7 21,095,867,7 576,712,908 97 issue of release of \u201ceal Development 00 92 pension Integrated 577,346,078 571,026,543 6,319,535 99 excess Transport \nfunds will be \nInfrastructure And \nbrought to the Services \nattention of the Natural Resources, 1,003,243,57 1,003,049,46 194,112 100 respective Environment, 5 3 Ministries. Climate Change, \nLand And Water \nPrivate Sector 12,542,567 12,542,567 - 100 \nDevelopment \nPublic Sector 4,246,588,24 3,605,938,88 640,649,358 85 \nTransformation 0 2 \nTotal 31,263,235,7 29,807,276,8 1,455,958,94 - 95 \n\u2018 \n61 12 9 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nNo Observation Recommendation Development \nstaff received towards end \nsalaries. of financial year and \ncould not be \nabsorbed. \n3 Public Sector 640,649,358 Pension The entity had \nTransformatio received more \nn \npension funds than required so they could not absorb it.", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}, [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}], [{"headings_0": {"content": "development", "page": 8, "level": 6}}, {"headings_1": {"content": "[9 URF", "page": 6, "level": 3}}]], "page": 8, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Total 1,443,908,9", "metadata": {"headings": [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], "page": 10, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "05 \nAs aresult of failure to utilize warrants; \nSalaries for extension workers were not paid. e \ne Some staffs were not paid their salaries. \nThe Accounting Officer explained that the funds were released late towards the end of the financial year, the district could not absorb these funds, and they were swept back. Furthermore, the entity received more pension funds than required. \n1.5 \nLack of appropriate performance indicators and targets in the \nwork plans \nRegulation 11 (2) b of the Public Finance Management Regulations, The \nAccounting 2016 states that the work plan of a vote shall indicate the key Officer \nshould performance indicators to be used to gauge the outputs. \nensure that all activities \nhave Part A of the performance contract for Accounting Officers outlines the \nappropriate \ncore performance requirements against which their performance performance should be assessed in regard to achievement of planned results. This indicators \nand requires the Accounting Officer to be assessed on the extent to which \ntargets \nannual key performance indicators and targets are achieved for key \nprojects and/or programs. \nI reviewed the approved work plan and sampled six (06) outputs with twenty-five (25) activities and noted the following; \nAll activities had clear performance indicators and targets. e \nDetails in appendix 2. \nTable showing performance indicators and targets \nCategor No No. of No of Expenditu % y of of Activitie activiti Quan outputs activ \\|s with es tifica ities clear withou tion in perform t clear of the ance perfor outp outp indicato mance uts uts rs and indicat \ntargets ors \nand \ntargets \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}, [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}], [{"headings_0": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, {"headings_1": {"content": "development", "page": 8, "level": 6}}]], "page": 10, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 11, "level": 5}}, {"headings_1": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}], "page": 11, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I assessed the implementation of nine (9) outputs with twenty-eight The \nAccounting (28) activities worth UGX.5,385,719,569 and noted that; \nOfficer should is advised to engage e Nine (9) outputs twenty eight (28) activities and expenditure the \nrelevant worth UGX.5,385,719,569 were fully implemented. Details in authorities \nfor Appendix 2. reliable road equipment to Table showing performance indicators and targets. \nenhance implementation of Category No. of No of No.of No of No of Expenditure planned road of output activiti Activiti activiti activi Amount (UGX) works. \noutputs s es in\\| es es ties \nassess the fully partiall not \nIn addition, the ed output imple y imple \nAccounting Officer ts s mente implem ment \nshould fast track 9 d ented ed implementation of Fully 28 00 00 5,385,719,569 \nimplemen all planned ted activities for outputs \\| \nachievement of the Partially 00 00 \\| \u00a9 00 00 \\| 0 intended service implemen", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 11, "level": 5}}, {"headings_1": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 11, "level": 5}}, {"headings_1": {"content": "| Total 1,443,908,9", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ted \nfaut outputs 00 is 00 \n00 00 00 0 \nimplemen \nted \noutputs \n\\| \nTotal 9 28 28 \u0131 \\| 00 5,385,719,569 \\| \n1.6 Delive of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 Other service delivery areas. \nI sampled two (2) activities with a total expenditure of UGX.164,500,000. Below is a summary of my findings details of which are provided below. \nNo Progra Activity Total Pictorial evidence Summary of Audit Managem mme details expenditure \nfindings conclusion ent (UGX) (Time, (Time, Response Quality, \nQuality,", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}, [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}], [{"headings_0": {"content": "delivery.", "page": 11, "level": 6}}, {"headings_1": {"content": "Implementation", "page": 11, "level": 5}}]], "page": 11, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "le", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], "page": 11, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2023. These were captured as new records in my determination of the updates of the District wage bill. payroll going forward. A follow-up The summary of the validation exercise is shown in the table below; \nof the affected staff should immediately Details \nNo. of Annual base be made by Individ (UGX) management to uals \nhave them access Number of staff as per the payroll (June 1,636 \n17,304,669,528 the payroll. 2023) \nValidated as follows; \nTotal number of staff verified 1,239 12,941,883,072 \n(complete/fully verified) (A)", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], "page": 13, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Partially verified (individuals whose 366 4,114,532,124 information availed at the physical \nverification did not fulfil all the \nrequirements) (B \nNot verified (appeared for validation but \n2 19,755,912 not verified) (C) \nThe total number of individuals who did \n29 1,496,705,100 not appear for headcount (no-shows) \n(D) (Accounted for and not accounted \nfor) \nSubtotal (A+B+C+D)=E 1,636 18,572,876,208 Employees who appeared for head count \n7 89,820,552 but were not on payroll-New records (F) \nOverall total covered (E+F)\\*\\* \n1,614 17,146,235,748 \nThe following observations were made; \nNo Observation Recommendation \nd) total of 29(1.8%) employees on the payroll did not appear for the validation and were categorized as follows; \ni. \n06 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons, which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \n16 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \ne) 07 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that the two affected officers reported for payment past retirement age are still on payroll because the IPPS shows different dates of retirement, which are ahead hence management, has written to the Ministry of Public Service to rectify the", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}, [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}], [{"headings_0": {"content": "le", "page": 11, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 11, "level": 6}}]], "page": 13, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "anomaly.", "metadata": {"headings": [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2.3 Inconsistencies in Employee Details \nA total of 218 employees on the payroll had inconsistencies in their The \nAccounting dates of birth, captured in the payroll and data captured by NIRA on \\| Officer \nshould \nthe National IDs. The information is critical in the identification of an engage the affected individual. \nstaff and ensure \nthat employee Inconsistent information undermines the integrity of the District\u2019s records are duly records and may complicate the employee service history and updated \nand \nretirement procedures. Where the errors in dates of birth increase the brought to the length of service, it may lead to the irregular extension of employee attention of the service. \nMinistry of Public Service within a \nThe Accounting Officer explained that the process of having dates of specified \ntimeline \nbirth for staff corrected has been and is still on going. However, there for \nappropriate are always delays because of the many stakeholders involved that is action \nministry of public service in consultation with NIRA.", "metadata": {"headings": [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}, [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}], [{"headings_0": {"content": "anomaly.", "page": 14, "level": 6}}, {"headings_1": {"content": "le", "page": 11, "level": 2}}]], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "f)", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Findings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of The \nAccounting the payroll including planning, budgeting and payments for the period Officer should put in of four years (2019/2020-2022/2023). \nplace controls to ensure that non- \nI noted that; \nstatutory deductions \nare", "metadata": {"headings": [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}, [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}], [{"headings_0": {"content": "f)", "page": 14, "level": 6}}, {"headings_1": {"content": "anomaly.", "page": 14, "level": 6}}]], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "always", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a) Over-remittance of UGX.120,991,920 and under-remittance of accurately UGX.13,074,660 of statutory deductions were made by the entity computed \nand \nNo \\| Observation Recommendation remitted as provided in the interface file from Ministry of Public Service \\| \nsince it comes as a read only document as per the attached schedules. \ng) Delayed deletion of employees from the payroll", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}, [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}], [{"headings_0": {"content": "always", "page": 14, "level": 6}}, {"headings_1": {"content": "f)", "page": 14, "level": 6}}]], "page": 14, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tt 4", "metadata": {"headings": [{"headings_0": {"content": "Tt 4", "page": 15, "level": 3}}, {"headings_1": {"content": "always", "page": 14, "level": 6}}], "page": 15, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that UGX.42,021,694 was paid to 19 staff who had either been The \nAccounting retired, transferred, absconded or died. \nOfficer should initiate a process of These resulted into financial loss to government. \ndeleting names still on the payroll and The Accounting Officer explained that the affected retired staff would effect \nimmediate have deductions of overpaid funds recovered from their gratuity recovery of excess benefits. payments made. For staff on transfer of service, the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "Tt 4", "page": 15, "level": 3}}, {"headings_1": {"content": "always", "page": 14, "level": 6}}], "page": 15, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ny", "metadata": {"headings": [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], "page": 15, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Review of the DLG Staff Establishment \nReview of the establishment revealed; \ni. Out of 486 approved positions, a total of 222 positions were I advised the filled leaving a gap of 282 vacant positions. \nAccounting Officer ii. The entity did not have an approved and costed staff to \ncontinue establishment for primary, secondary and tertiary institutions engaging \nthe while the staff structure for health facilities issued by Ministry District \nService of Health was not incorporated into the district approved Commission, structure. \nMinistry of Public Service and Ministry The Accounting Officer revealed that the District has not been cleared of Finance for by MoFPED to recruit new staff due to wage budget shortfalls. \nclearance to recruit new staff to fill the \\| staff gaps. nw \nEmphasis of Matter \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 \nUnrecovered YLP and UWEP Funds \nI noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX.1,681,519 as at the closure of the financial year, yet the Programmes ended with the introduction of the Parish Development Model Programme. \nOther Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}, [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}], [{"headings_0": {"content": "ny", "page": 15, "level": 2}}, {"headings_1": {"content": "Tt 4", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 6}}, {"headings_1": {"content": "ny", "page": 15, "level": 2}}], "page": 16, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Planned", "metadata": {"headings": [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], "page": 18, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 \nConstruction of Seed schools in Kibuku DLG \n2 \nUpgrading of Lwatama i HC II to HC III \n3 \nExtension of piped water system to Kamodo Villages \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nThe District received UGX.2,788,259,920 less the budgeted Of UGX.2,904,638,153 representing (96%) performance. \nThe District processed the land titles for the one (01) kirika Seed school UGIFT projects worth UGX.2,136,901,769 being implemented. \nThey undertook monitoring of the projects evidenced by monitoring reports as evidence of monitoring the implementation UGIFT activities. \nOn inspection of the ongoing Kirika,, Kabweri, Kasasira, Seed Secondary School construction project, I observed that all structures were already being roofed, fixing of doors, internal and external plastering were progressing well. \nAnd up-grade of Lwatama Health Centre III and Staff House were 100% complete and were done \nProjects Funds Expenditure Unspent %age of released (UGX) (UGX) funds absorbed Kirika Seed Schools 1,445,531,546 1,445,531,546 0 Kabweri\\_ Seed Secondary School 340,500,000 0 340,500,000 0 \\| seals Seed Secondary School 340,500,000 \n0 340,500,000 \\| 0 UP-grade of Lwatama HCIII 280,554,687 280,554,687 \n0 \\| 100 Extension of piped water system to 100,619,000 100,619,000", "metadata": {"headings": [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}, [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}], [{"headings_0": {"content": "| Planned", "page": 18, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 6}}]], "page": 18, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 0 100", "metadata": {"headings": [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], "page": 19, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kamodo Villages Total \n2,507,705,233 1,826,705,233 681,000,000 57.3 \u2018\\| \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities are partially implemented. \noe Kabweri Seed Secondary School \no Kasasira Seed Secondary School \nThe Accounting Officer stated that the delay in completing UGIFT funded projects for Education and Health is due to delays in concluding the high breed procurement, which is usually, conducted by lead local government in particular region. The conclusion of procurements is usually done by March/April hence the contractors have three months to execute the works. \nRecommendation \nThe Accounting Officer should follow-up with MoFPED to re-vote these funds for implementation of pending activities. In addition, the Accounting Officer bring the issue of delays in the hybrid procurement process to the attention of the relevant", "metadata": {"headings": [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}, [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}], [{"headings_0": {"content": "| 0 100", "page": 19, "level": 2}}, {"headings_1": {"content": "| Planned", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "authorities.", "metadata": {"headings": [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], "page": 19, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.2.3.2 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires budget allocations for repair of medical equipment, replacement of small medical equipment and medical furniture as well as upgrade and new construction including Geotechnical Investigation on the selected sites, maintenance of buildings, completion of unfinished structures and provision of auxiliary structures for support services to be as shown in the table below; \nActivity Standard %age budget allocation as per guidelines \n\\| Repair of medical equipment \n20% \nReplacement of small medical equipment and medical \n20% \nfurniture. \nUpgrade and new construction including Geotechnical \nInvestigation on the selected sites \nActivity Budget Amount %age Standard %age budget %age budget allocation budget Variance allocation \nas \nper guidelines \nB=(A/Total budget) Repair of medical equipment \nReplacement of small medical \nequipment and medical furniture. \nUpgrade and new construction including \n471,644,931. \nGeotechnical Investigation on the \nselected sites \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for \nsupport services \nTotal 471,644,931 471,644,931 \nNone budget allocations negatively affect achievement of the intended health services. \nThe Accounting Officer explained that the district had not planned for purchase of essential medical equipment because the maternity wards were not complete and in the same financial year, they received over 100 beds and mattresses from Ministry of health, which were distributed to all facilities including Kasasira and Tirinyi HCIII. However, in the financial year 2024/2025 the District has prioritized purchase and maintenance of essential medical equipment. \nRecommendation \nThe Accounting Officer should ensure that budget allocations are in line with the minimum requirements according to Ministry Guide lines. \n4.2.3.3 UGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the district council did not have land titles for UGIFT projects worth UGX.4,599,713,737 implemented as shown in the table below; \nProject Land Location Land Contract Payments size Amount \nFor example, there no land for the football pitches, this delays the services to be", "metadata": {"headings": [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}, [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}], [{"headings_0": {"content": "authorities.", "page": 19, "level": 6}}, {"headings_1": {"content": "| 0 100", "page": 19, "level": 2}}]], "page": 19, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "achieved.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 21, "level": 6}}, {"headings_1": {"content": "authorities.", "page": 19, "level": 6}}], "page": 21, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Management explained that efforts have been made to process the school land titles, and that since then Kirika Seed has gotten a land title, Kabweri, and Kasasira Seed Schools would also get in due time. \nHowever, management revealed that there is a challenge of shortage of funds for titling of these pieces of land, in addition land title for Kabweri and Lyama maternity wards were secured. In the coming financial year 2024/2025, the District will prioritize titling of land for Lwatama and Nalumbemba HCIIIs.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 21, "level": 6}}, {"headings_1": {"content": "authorities.", "page": 19, "level": 6}}, [{"headings_0": {"content": "achieved.", "page": 21, "level": 6}}, {"headings_1": {"content": "authorities.", "page": 19, "level": 6}}]], "page": 21, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], "page": 21, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should fast track the processing of the pending land titles and ensure that the land required for the football pitches are secured before infrastructure is invested. \n4.2.3.4 \nExtension of the contract more than two times of Bau Technical Services Limited \nIn accordance with the Public Procurement and Disposal of Assets PPDA Act, 2003 and PPDA Regulation, 2006 a contract cannot be extended for more than twice. However examination of the contract documents, revealed that Lab- Plus (U) Ltd was awarded a contract to construct Kasasira Seed School and Kabweri Seed School on both located at Kibuku District on 06/06/2019 at a contract sum of UGX.3,982,573,500 of procurement file MOES/UGIFT/WRKS/18-19/00119 LOT 23 \nThe contract has been extended more than twice, it was therefore expected that works would be duly completed by 30/06/2021 and this was not possible and the percentage of works completed is about 95. \nIn the circumstances at hand, where the contract with Lab- Plus (U) Ltd has been extended more than two times and yet the works are still on going, the contract should have been terminated. \nDuring audit inspection the schools had been occupied despite incomplete works after a long time of waiting, this delayed the service delivery to the intended users of the facilities and made it difficult to apportion blame of the damages of the project when the time of payment of retention comes. \nThe Accounting Officer stated that this was because of COVID period, which could not allow the contractor to accomplish the stated works in time; however, the works of Kabweri and Kasasira seed are at 95% and now the \nworks of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 21, "level": 6}}]], "page": 21, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| SN | Project Inspection Pictorial Evidence =", "metadata": {"headings": [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u Recommendation Remarks \n1 Construction of During \nThe Accounting Kirika seed inspection time \nofficer should Secondary school the percentage \nensure that he gets was 70% \nto the contractors The Accounting \nand have the Contract Officer activities expedited. amount: explained that \nUGX.2,581,306,333 the contractor is \nself \n: \n\\\\ \noverwhelmed \n' Photo showing state of Kirika \nAmount paid to\\|and this has \\|) seed school \nfnesection dave: affected the \\| \nUGX1,445,531,546 performance of \nthe contractor \nand at one time, \nthe contractor \nhad abandoned \nthe site. \nConstruction of During \nThe Accounting Kabweri seed school inspection time \nofficer should ensure the percentage \nthat he gets to the Contractor: Bau was 95% \ncontractors and Technical Services \nhave the activities Limited", "metadata": {"headings": [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}, [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}]], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expedited.", "metadata": {"headings": [{"headings_0": {"content": "expedited.", "page": 22, "level": 5}}, {"headings_1": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Contract \n\\| amount: \n\\|", "metadata": {"headings": [{"headings_0": {"content": "expedited.", "page": 22, "level": 5}}, {"headings_1": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}, [{"headings_0": {"content": "expedited.", "page": 22, "level": 5}}, {"headings_1": {"content": "| SN | Project Inspection Pictorial Evidence =", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.1,991,286,750", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\} \nConstruction of During", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}, [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}], [{"headings_0": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, {"headings_1": {"content": "expedited.", "page": 22, "level": 5}}]], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| The Accounting", "metadata": {"headings": [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kasasira seed inspection time \\| \n\\| officer should ensure \\| a ea \nschool the percentage) \\| \nthat he gets to the 95% \\| foceaiencme sae nag contractors and \n4 \nUh \nwas \n\\_ Contract \n\\| have the activities amount: \\| expedited. \\| \n\\| \nUGX.1,991,286,750 \\| \\| \\| \n\\| \\| \nAs a result, intended education and health service delivery was delayed. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.771,963,867 for the construction of classroom blocks, stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}, [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}], [{"headings_0": {"content": "| The Accounting", "page": 22, "level": 2}}, {"headings_1": {"content": "UGX.1,991,286,750", "page": 22, "level": 6}}]], "page": 22, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction 2,574,180 De \nThe toilet is existing Not commissioned of a 2 \na cere \ncompleted in time , delays service Classroom \nFa not commissioned delivery \n; \nblock at St. \n\\| Reet ee not in use Luke Kiryolo \nats) all RF N", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}, [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}], [{"headings_0": {"content": "(UGX)", "page": 25, "level": 2}}, {"headings_1": {"content": "| The Accounting", "page": 22, "level": 2}}]], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "p/s", "metadata": {"headings": [{"headings_0": {"content": "p/s", "page": 25, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 25, "level": 2}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 25, "level": 5}}, {"headings_1": {"content": "p/s", "page": 25, "level": 6}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i = it", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 25, "level": 5}}, {"headings_1": {"content": "p/s", "page": 25, "level": 6}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "{| {jf _|", "metadata": {"headings": [{"headings_0": {"content": "{| {jf _|", "page": 25, "level": 3}}, {"headings_1": {"content": "eee", "page": 25, "level": 5}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Construction \\| 25,198,605 \nThe toilet \nis existing \nShould be officially of 5 oe \\_.4\\| \nstance \ncompleted in time commissioned and , \npit latrine at \na \\|\\| not commissioned handed to the", "metadata": {"headings": [{"headings_0": {"content": "{| {jf _|", "page": 25, "level": 3}}, {"headings_1": {"content": "eee", "page": 25, "level": 5}}, [{"headings_0": {"content": "{| {jf _|", "page": 25, "level": 3}}, {"headings_1": {"content": "eee", "page": 25, "level": 5}}]], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kalampete", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Pe but the children school authorities p/s \nschool is using the \n", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}, [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Construction 25,159,343 of 5 stance", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "pit latrine at \n\\| Mesula C.O.U Ber p/s \n=", "metadata": {"headings": [{"headings_0": {"content": "Kalampete", "page": 25, "level": 6}}, {"headings_1": {"content": "{| {jf _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "facility.", "metadata": {"headings": [{"headings_0": {"content": "facility.", "page": 25, "level": 6}}, {"headings_1": {"content": "Kalampete", "page": 25, "level": 6}}], "page": 25, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Complete.", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], "page": 28, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Not commissioned The class rooms but the pupils have should \nbe already occupied the commissioned and class rooms. \nhanded over to the The window school \nfasteners not very management strong. Officially to avoid blame game in case of the development of the problem in the building in terms of payment \nof retention fee. \nAt the time of The fasters should inspection, works be replaced Classroom were substantially \nblock at \nComplete The class rooms Mesula P/S \nNot commissioned should be but the pupils have commissioned and already occupied the handed over to the class rooms. school \nThe window management fasteners not very Officially to avoid strong. blame game in case of the development of the problem in the building in terms of payment \nof \n", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}]], "page": 28, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Construction 82,574,180 of a 2 \nClassroom \nblock at St. \nLuke Kiryolo \np/s", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], "page": 28, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "retention fee. \nThe toilet is existing Not commissioned Completed in time delays service not commissioned delivery \n, \nnot in use \nt \nNo. Project Total Pictorial evidence Summary of Audit conclusion details expenditure findings (Existence, (UGX) (Existence, Timeliness, Timeliness, \nQuality, \nQuality, Quantity, Quantity, Cost Cost and and \n", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}]], "page": 28, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Construction 25,159,343 of 5 stance", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], "page": 29, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "pit latrine at \nFunctionalit \nFunctionalit \nThe toilet is existing Should be officially Completed in time commissioned and : \n- \nnot commissioned handed to the , \n, \nMesula ce] BS school authorities C.O.U p/s Se:", "metadata": {"headings": [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}, [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}], [{"headings_0": {"content": "Complete.", "page": 28, "level": 6}}, {"headings_1": {"content": "facility.", "page": 25, "level": 6}}]], "page": 29, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], "page": 29, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nDelay commissioning of the projects delays service delivery to the intended users of the facilities \nThe Accounting Officer explained that the contractor will be compelled to replace the fasteners that were found defective before retention is paid. For structures not yet commissioned, arrangements are going to be made so that they are expeditiously commissioned and handed over to the respective school management teams. \nRecommendation \nThe Accounting Officer should engage the contractor to correct the identified defects and also ensure that all the completed projects are commissioned within the financial year of completion to serve the purpose. \n4.4.2.3 Encroachment on the school land \nRegulation 58(4) of the Local Governments Financial and Accounting Regulations, 2007 requires that the properties and assets of a local government shall be properly registered, titles issued, and valued for both movable and immovable properties and assets. \nTreasury Instructions (TAI) 2017 16.11.1, require accounting officer at the end of each financial year, to carry out Boards of Survey of non-current assets held by the Entity to ascertain their status, value and the legality of the ownership \nGuideline 2.3.1 of Simplified guideline on budgeting, accounting and reporting for Secondary School requires that a school should have records of school Assets like Asset registry, titles and copies of log books. \nDuring audit of Kibuku District Local Government on school facilitation Grant i \nfor land processing of titles, however, we have advised them to engage the stakeholders and also the district to plan under DDEG funding to address the challenges. \nRecommendation \nThe Accounting Officer should budget for and have the land surveyed, titled and valued. \n4.5 Micro Scale Irrigation \n4.5.1 Budget performance \n4.5.1.1 Funding of Micro-Irrigation program \nA review of the approved budget estimates and detailed Central Government Grants performance noted that the District received UGX.334,135,159 out of UGX.334,135,159 budgeted. All of the funds received UGX.334,135,159 were spent on complementary activities. \nPositive observations \ne There was regular allocation of program expenditure by category. \ne There was adequate mobilization and training of farmers. \ne There was full accountability for all funds released to individuals for Micro-scale irrigation activities. \n4.5.1.2 Absorption of Micro-Irrigation program \nOut of the total program receipts of UGX.334,135,159, UGX.321,107,911 (97%) was utilized by the entity at the time of audit resulting into unspent balance of", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}, [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}], [{"headings_0": {"content": "ee", "page": 29, "level": 5}}, {"headings_1": {"content": "Complete.", "page": 28, "level": 6}}]], "page": 29, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.13,027,248(4%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, {"headings_1": {"content": "ee", "page": 29, "level": 5}}], "page": 30, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details of quarterly releases and expenditures are shown in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure absorption (as per \nayment file \nA IB cc c D/B)\\*100", "metadata": {"headings": [{"headings_0": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, {"headings_1": {"content": "ee", "page": 29, "level": 5}}, [{"headings_0": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, {"headings_1": {"content": "ee", "page": 29, "level": 5}}]], "page": 30, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|Quarterone 83,533,790] oT of DD N", "metadata": {"headings": [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], "page": 30, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quarter 35370) SB \u2014 \\| [Total 334,135,160 334,135,159 321,107,911 13,027,248.\\| 96 \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nadministrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \nHowever, review of the expenditure vouchers revealed that the district spent a sum of UGX.8,977,000 on ineligible activities as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}, [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Invoice Description Payment Supplier Expenditure Number Date Mbayo PRO-031-06- Travel to Entebbe to pick material from 6/28/2023 \nMicheal 130,000 2023 ministry \\_ 731895 \nPDN-012-11- Monitoring and supervision of capital 12/1/2022 Wandira Joseph 2,682,500 2022 works under production \nEmma 838794 \nPDN-O11-11- Monitoring and supervision of capital 12/1/2022 Wandira Joseph 2,317,500 2022 works under production \nEmma 838794 \nPRO-040-03- Payment for stationery in production 3/16/2023 Soparo Uganda \n12,000 2023 dept. Limited PRO-040-03- Payment for stationery in production 3/16/2023 Soparo Uganda 835,000 2023 dept. Limited = PRD-04- Facilitate caring out training of farmers 6/15/2023 Bonyoko Fred 3,000,000 31MAY2023 on bee keeping in kituti sub county \n823635", "metadata": {"headings": [{"headings_0": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}, {"headings_1": {"content": "UGX.13,027,248(4%).", "page": 30, "level": 2}}], "page": 31, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[8,977,000", "metadata": {"headings": [{"headings_0": {"content": "[8,977,000", "page": 31, "level": 3}}, {"headings_1": {"content": "|Quarterone 83,533,790] oT of DD N", "page": 30, "level": 3}}], "page": 31, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(CBOs).", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], "page": 35, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e I noted that Kibuku DLG received UGX.92,052,105 for PDM coordination activities and all the Accountability was in place. \noe That all the 20 sampled beneficiaries who accessed loans before 5th June, 2023 were selected through the PDMIS. \n5.3 Areas of Improvement \nI noted the following areas were the District needs improvement; \n5.3.1 Planning and Budget Performance \nI reviewed the Kibuku District approved work plan and budget for PDM activities and noted the following. \n5.3.1.1 Alignment of the District Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of the Kibuku District budget and work plans revealed that no priorities were received from sub counties and town councils and thus none were incorporated in the entity's budget and work plans. \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that it is true that the priorities from Sub Counties/ wards were not incorporated in the District\u2019s budget and work plans and that this was because PDM came at the time when the District had approved the budget and work plans. \n(MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted that all the 92 SACCOs received PRF in the last quarter. All the 92 SACCOs received their last installment in the last month of F/Y 2022/23 as shown in table below. \nDate of \nNo. of PDM Amount paid on Remarks \nrelease SACCOs paid the date \non the date \n22/6/2023 92 3,675,000,000 Funds were received late", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}, [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}], [{"headings_0": {"content": "(CBOs).", "page": 35, "level": 8}}, {"headings_1": {"content": "[8,977,000", "page": 31, "level": 3}}]], "page": 35, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29/6/2023", "metadata": {"headings": [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], "page": 36, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,700,000,000 Funds were received late \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nI informed the Accounting Officer that the matter will be brought to the attention of MoFPED. \n5.3.1.3 Disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \ne I note that 8 SACCOs had disbursed UGX.251,450,000 (30%) out of the PRF received of UGX.832,312,805 leaving UGX.580,862,805 (70%) undisbursed. Details are in the Table below/ \nParish PDM SACCO Total PRF Total %age Remarks N Name Name received Disburse disburs (2021/2022 & ments ed", "metadata": {"headings": [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}, [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}], [{"headings_0": {"content": "29/6/2023", "page": 36, "level": 5}}, {"headings_1": {"content": "(CBOs).", "page": 35, "level": 8}}]], "page": 36, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023) (Loans)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], "page": 36, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(A) (B) (C) = (B/A) \n\\| DISTRIC WARD KIBUKU PDM \nof Parish Revolving T SACCO Fund KIBUKU KUJJI KUJJI WARD \\| 106,938,135 31,000,000 29% Low disbursement DISTRIC WARD TIRINYI PDM \nof Parish Revolving T SACCO Fund MOLOKOCHOMO 107,408,213.51 31,000,000 29% Low disbursement KENKEBU PDM .00 of Parish Revolving SACCO \nFund \nKIBUKU KADAMA KADAMA WARD 107,405,768 31,000,000 29% Low disbursement DISTRIC WARD KADAMA PDM \nof Parish Revolving T SACCO Fund \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer stated that some banks did not transfer funds to beneficiaries\u2019 accounts on one by one basis. However, management promised to engage the banks to transfer funds to all beneficiaries\u2019 accounts on one by one basis to ascertain the time the person received the funds. \nThe Accounting Officer should always provide technical support to the SACCO leaders on opening bank accounts to ensure timely disbursement of funds.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}, [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}]], "page": 36, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00a2 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer ce \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}, [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}], [{"headings_0": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, {"headings_1": {"content": "29/6/2023", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], "page": 37, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe \nthat 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 District Parish and SACCO level and made the following observations; \nSN Observations Recommendation Structure \nParish \nI reviewed the operations of the PDC in the 10 The", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 37, "level": 8}}, {"headings_1": {"content": "2022/2023) (Loans)", "page": 36, "level": 3}}]], "page": 37, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 38, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 37, "level": 8}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development sampled PDM SACCOS, and noted the following; Officer \nshould Committees \\|e Out of the 10 sampled PDCs, 3 did not ensure that PDCS", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 38, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 37, "level": 8}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 38, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "prepare parish priorities and action plans carry out their for the FY 2022/2023. \nfunctions inline the e None of the PDCs prepared parish 5-year PDM guidelines and", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 38, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ensure that the e Funding received of UGX.750,000 per PDC PDCs receive funds SACCO was inadequate to facilitate the as guided. activities of the PDCs. However out of the \n10 sampled PDCS, two PDCs received \nUGX.500,000 instead of UGX.750,000 \nprovided in the guidelines. \nThe Accounting Officer explained that during the transfer of funds, there was a system error on the two wards and we are yet to transfer to these two wards. \n", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}, [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}], [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}]], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. General \ne All SACCOs held a general meeting and all \nThe Accounting Meetings by SACCOs held their first general meeting in Officer should PDM SACCOs more than 1 month after their registration. \nsensitize SACCO leaders to ensure The Accounting Officer explained that this was AGMs are timely due changing of guidelines. \nheld and all SACCO members \nare trained as per the", "metadata": {"headings": [{"headings_0": {"content": "plan", "page": 38, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "byelaws.", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 6}}, {"headings_1": {"content": "plan", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3, PDM SACCO e10 sampled PDM SACCOs with fully The Accounting Board \nconstituted Boards did not hold regular Board Officer \nshould meetings. sensitize SACCO e The members of the board did not fill in leaders to ensure expression of interest forms prior to being SACCO boards are elected board members. \nfully constituted.", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 6}}, {"headings_1": {"content": "plan", "page": 38, "level": 2}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Additionally", "metadata": {"headings": [{"headings_0": {"content": "Additionally", "page": 38, "level": 2}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 6}}], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer revealed that SACCO MoPFED should \nSN Governance Observations \nRecommendation Structure \ncommittees were established but not fully Additionally functional due to lack of facilitation like it is with MoPFED \nshould PDCs, \nincrease on the funds provided for administrative", "metadata": {"headings": [{"headings_0": {"content": "Additionally", "page": 38, "level": 2}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 6}}, [{"headings_0": {"content": "Additionally", "page": 38, "level": 2}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 6}}]], "page": 38, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "operations.", "metadata": {"headings": [{"headings_0": {"content": "operations.", "page": 39, "level": 6}}, {"headings_1": {"content": "Additionally", "page": 38, "level": 2}}], "page": 39, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 3}}, {"headings_1": {"content": "operations.", "page": 39, "level": 6}}], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sampled SACCOs with signed PRF Officer should ensure", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 3}}, {"headings_1": {"content": "operations.", "page": 39, "level": 6}}], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agreements", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 3}}, {"headings_1": {"content": "Financing", "page": 40, "level": 3}}], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "financing agreements. However, the that Resident State Resident State Attorney did not sign Attorney witnesses PRF forms as a witness as required by PRF", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 3}}, {"headings_1": {"content": "Financing", "page": 40, "level": 3}}], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "financing", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the guidelines agreements signing before funds are \nThe Accounting Officer explained that PRF received. was transferred to SACCOs without PRF \nfully signed financing agreements witnessed by Resident State Attorney. \nIn addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users 1 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM A Local Government Guide for Supporting - \nHouseholds & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}, [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}]], "page": 40, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the e \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \noe All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation \\|", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}, [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Insurance \u00b0 20 PRF beneficiaries out sampled 20 who carried out The", "metadata": {"headings": [{"headings_0": {"content": "financing", "page": 40, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 3}}], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 3}}, {"headings_1": {"content": "financing", "page": 40, "level": 2}}], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Policy for farming enterprises in 10 PDM SACCOs did not obtain Officer \nshould Farming agricultural insurance policies from UAIS. \nengage the relevant", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 41, "level": 3}}, {"headings_1": {"content": "financing", "page": 40, "level": 2}}], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "stakeholders on the Lack of recourse in form of insurance will expose the matter and also farming enterprises to the adverse effects of climate sensitize \nthe change and may result into failure to recover the loan SACCO \nfunds. management about the matter. \nThe Accounting Officer explained that failed to obtain an \ninsurance policy because of the cost implication involved \nyet the President was very clear that no money should \nbe charged from the PRF beneficiaries. \n\\| Operation Paragraph 3.0 of the Users Handbook for the PRF Under The \nPDM of \nthe PDM Pillar 3 - Financial Inclusion October 2022 provides Secretariat should SACCO \nthat each Parish shall have a PDM SACCO and a PRF \\| ensure \nthat Bank \ndesignated bank account for that PDM SACCO, in a\\| guidelines are also Accounts branch of a supervised financial institution that is provided earlier convenient for the members of the PDM SACCO. \nprior to I noted that; \nimplementation of e By the time of the first general meeting, the projects. \n10 PDM SACCOs had already received \nfunds contrary to procedures. \nThe Accounting Officer explained that this was caused by constant change of guidelines. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files (you can obtain this from the SACCO, CAO, or DCO) and carried out physical inspections where I observed the following; \ne Two (2) beneficiaries in 2 PDM SACCOs had implemented different projects. \ne One (1) beneficiary had not yet implemented his project by the time of inspection. Refer to appendix 3. \nFailure to implement the funded projects undermines the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}, [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}], [{"headings_0": {"content": "Enterprises", "page": 41, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 41, "level": 3}}]], "page": 41, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], "page": 42, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to failure by MAAIF to provide the guidelines on enterprises. Management requested that a review of the enterprises selected is harmonized with those at District level. \nRecommendation \nThe PDM Secretariat should revisit the flagship projects so that they are favorable to the District. \npar \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}, [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}], [{"headings_0": {"content": "objectives.", "page": 42, "level": 8}}, {"headings_1": {"content": "Enterprises", "page": 41, "level": 2}}]], "page": 42, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Orig", "metadata": {"headings": [{"headings_0": {"content": "Orig", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 8}}], "page": 42, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "AUDITOR GENERAL \n> \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Orig", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 8}}, [{"headings_0": {"content": "Orig", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 8}}]], "page": 42, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "Orig", "page": 42, "level": 2}}], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appe ndix 1: Performance of Local Revenue \nNo Source \nApproved budget Actual Collections Variance \\|", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 43, "level": 2}}, {"headings_1": {"content": "Orig", "page": 42, "level": 2}}], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[a Tax Revenues", "metadata": {"headings": [{"headings_0": {"content": "[a Tax Revenues", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Services Tax > 98,832,710 89,080,750 \\| 9,751,960 2\\_\\_\\| Land fees \n5,279,000 = 5,279,000 3 Business Licenses \n16,528,000 6,272,000 10,256,000 \\| = 4 Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "[a Tax Revenues", "page": 43, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 43, "level": 2}}], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16,472,000 103,000 16,369,000", "metadata": {"headings": [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non-Tax Revenues \n10 Administrative fees and licenses \n31,215,000 = 73,056,100 \\| Total Revenue 168,326,710 168,511,850 (185,140 \n39 \nAppendix 2: Appropriate performance indicators and Implementations of Outputs \nSN Program Sub-program PIAP (Program Budget Output Amount Spent Total Number of Number of", "metadata": {"headings": [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}, [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}], [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}], [{"headings_0": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, {"headings_1": {"content": "[a Tax Revenues", "page": 43, "level": 4}}]], "page": 43, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], "page": 44, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGX (\u2018000\u2019) Number of activities activities Action Plan) Output \nActivities in fully fully the output implemente implement \n1 12-Human Capital 01-Education,Sports \nd. \ned. 320003-Assets and 721,745,924 \nDevelopment. and skills Facilities \n2 06-Natural 03-Water Resources \nManagement \n000006-Planning 751,840,658 Resources, Management and Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}, [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 44, "level": 2}}, {"headings_1": {"content": "16,472,000 103,000 16,369,000", "page": 43, "level": 6}}]], "page": 44, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], "page": 44, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services \nClimate Change, \nLand And Water \n3 12-Human Capital 02-Population 1203010513 Service 000006-Planning 708,512,740 Development. Health, Safety and Delivery Standards and Budgeting \nManagement disseminated and services \n4 12-Human Capital 01-Education,Sports Development. and skills \nimplemented. \n320159-Secondary 2,242,511,769 1 1 Education Services \n5 01-Agro- 01-Institutional 000006-Planning 92,052,105 Industrialization Strengthening and \nand Budgeting \nCoordination \nservices \n6 01-Agro- 02-Agricultural 010008-Capacity 324,538,911 Industrialization Production and Strengthening \nProductivity \n7 09-Integrated 04-Transport Asset \n260002-District 65,872,200 \n, \nTransport Management Urban and \nInfrastructure And \nCommunity Access \nServices Road Maintenance \n8 18-Development 04-Accountability 000023-Inspection 78,000,000 \nPlan Systems and Service \nand Monitoring \nImplementation Delive \n12-Human Capital 02-Population \nDevelopment. Health, Safety and \nManagement \nTotal \n000006-Planning 400,645,262 \nand Budgeting \nservices \n5,385,719,569 28 27 \\| \n40 \nAppendix 3: PDM \nVote Parish Name Name Name of Loan Loan Project Status of the project Remark Name \nof PRF Amount as Amount as funded \nSACCO beneficiary per SACCO per \nrecords \nhousehold \nevidence \n1 \\|Kibuku DLG IBUSETA PARISH \\|BUSETA BUSETA Taizula 1,000,000 1,000,000 Cassava \nHas not PDM SACCO Issa growing planted cassava because of fear of the dry season which \nis", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}, [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}], [{"headings_0": {"content": "Environment,", "page": 44, "level": 5}}, {"headings_1": {"content": "Implementation", "page": 44, "level": 2}}]], "page": 44, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "approaching.", "metadata": {"headings": [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], "page": 45, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Waiting for first planting season \n2 \\|Kibuku DLG \\|BUSETA PARISH \\|BUSETA BUSETA Namugw 1,000,000 1,000,000 Cassava \nDiverted from PDM SACCO a Kevin growing cassava growing to Dairy farming \n41 \ncy \nWEINS \\|Wdd Auynod 000\u2019000\u00b0T 000\u00b0000\u00b0T \nKIBUKU DISTRICT LOCAL GOVERNMENT P.O. Box 150, \nMBALE- UGANDA. \nDATE. 215\" DECEMBER, 2023. In any correspondence on \nThe Republic of Uganda \nThis subject, please quote CR/156/1 \nAuditor General \nKampala. p PO \u201e80x 7083, KAMPALD-", "metadata": {"headings": [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}, [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}], [{"headings_0": {"content": "approaching.", "page": 45, "level": 2}}, {"headings_1": {"content": "Environment,", "page": 44, "level": 5}}]], "page": 45, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RE:", "metadata": {"headings": [{"headings_0": {"content": "RE:", "page": 47, "level": 5}}, {"headings_1": {"content": "approaching.", "page": 45, "level": 2}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "RE:", "page": 47, "level": 5}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Reference is made to the above captioned subject. \nPlease, acknowledge receipt of Adjusted Financial Statements for the Financial Year,", "metadata": {"headings": [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "RE:", "page": 47, "level": 5}}, [{"headings_0": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "RE:", "page": 47, "level": 5}}]], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 47, "level": 2}}, {"headings_1": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Samuel Ruhweza Kaija\\_ \nCHIEF ADMINISTRATIVE OFFICER", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 47, "level": 2}}, {"headings_1": {"content": "SUBMISSION OF ADJUSTED FINANCIAL STATEMENTS FOR F/Y 2022/2023", "page": 47, "level": 3}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Copy:", "metadata": {"headings": [{"headings_0": {"content": "Copy:", "page": 47, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 47, "level": 2}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary, Ministry of Finance Planning & Economic Dev\u2019t", "metadata": {"headings": [{"headings_0": {"content": "Copy:", "page": 47, "level": 2}}, {"headings_1": {"content": "2022/2023.", "page": 47, "level": 2}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Permanent Secretary, Ministry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary, Ministry of Local Government", "page": 47, "level": 5}}, {"headings_1": {"content": "Copy:", "page": 47, "level": 2}}], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Accountant General \nDistrict Chairperson \nResident District Commissioner.", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary, Ministry of Local Government", "page": 47, "level": 5}}, {"headings_1": {"content": "Copy:", "page": 47, "level": 2}}, [{"headings_0": {"content": "Permanent Secretary, Ministry of Local Government", "page": 47, "level": 5}}, {"headings_1": {"content": "Copy:", "page": 47, "level": 2}}]], "page": 47, "document_name": "Kikuube District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kiruddu National Referral Hospital Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Kiruddu National Referral Hospital Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 63d971f87d90b5628e36dd2d0937f12990731508..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kiruddu National Referral Hospital Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}], "page": 1, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON THE FINANCIAL STATEMENTS OF KIRUDDU NATIONAL REFERRAL HOSPITAL FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}], "page": 1, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}], "page": 2, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 3, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**Bn**", "Billion"], ["**GOU**", "Government of Uganda"], ["**ICU**", "Intensive Care Unit"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IFMS**", "Integrated Financial Management System"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**IPPS**", "Integrated Personnel and Payroll System"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**KNRH**", "Kiruddu National Referral Hospital"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**NAA**", "National Audit Act"], ["**NIRA**", "National Identification Registration Authority"], ["**NTR**", "None Tax Revenue"], ["**OPD**", "Out Patient Department"], ["**PFMA**", "Public Financial Management Act"], ["**PPDA**", "Public Procurement and Disposal of Assets"], ["**UGX**", "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 3, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS KIRUDDU NATIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS KIRUDDU NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS KIRUDDU NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS KIRUDDU NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS KIRUDDU NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "metadata": {"headings": [{"headings_0": {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies set out on pages 19 to 26. \nIn my opinion, the accompanying financial statements of Kiruddu National Referral Hospital", "metadata": {"headings": [{"headings_0": {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}, [{"headings_0": {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for the financial 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 and the", "metadata": {"headings": [{"headings_0": {"content": "for the financial 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 and the", "page": 4, "level": 4}}, {"headings_1": {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "for the financial 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 and the", "page": 4, "level": 4}}, {"headings_1": {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "for the financial 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 and the", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Institutions (ISSAIs). My responsibilities under those standards are further described in the", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "metadata": {"headings": [{"headings_0": {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 3}}, {"headings_1": {"content": "Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "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", "metadata": {"headings": [{"headings_0": {"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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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 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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "metadata": {"headings": [{"headings_0": {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "page": 5, "level": 2}}, {"headings_1": {"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", "page": 4, "level": 4}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "clinical care, burns, and plastic surgery services, research and skills training. \nDuring the financial year 2022/23, the entity had a revised budget of", "metadata": {"headings": [{"headings_0": {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "page": 5, "level": 2}}, {"headings_1": {"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", "page": 4, "level": 4}}, [{"headings_0": {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "page": 5, "level": 2}}, {"headings_1": {"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", "page": 4, "level": 4}}]], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.27,393,235,379 for which all (100%) of the UGX.27,393,235,269 was warranted", "metadata": {"headings": [{"headings_0": {"content": "UGX.27,393,235,379 for which all (100%) of the UGX.27,393,235,269 was warranted", "page": 5, "level": 2}}, {"headings_1": {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as shown below.", "metadata": {"headings": [{"headings_0": {"content": "UGX.27,393,235,379 for which all (100%) of the UGX.27,393,235,269 was warranted", "page": 5, "level": 2}}, {"headings_1": {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 1: Showing implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing implementation of the approved budget", "page": 5, "level": 1}}, {"headings_1": {"content": "UGX.27,393,235,379 for which all (100%) of the UGX.27,393,235,269 was warranted", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Recurrent (Wage)", "10,867,892,525", "11,782,892,525", "11,782,892,524", "100%"], ["2", "Recurrent (Non-wage)", "13,996,367,739", "14,110,342,854", "14,110,342,745", "100%"], ["3", "Development", "1,500,000,000", "1,500,000,000", "1,500,000,000", "100%"], ["", "**Total**", "**26,364,260,264**", "**27,393,235,379**", "**27,393,235,269**", "100%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing implementation of the approved budget", "page": 5, "level": 1}}, {"headings_1": {"content": "UGX.27,393,235,379 for which all (100%) of the UGX.27,393,235,269 was warranted", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["SN", "Details", "Initial Budget (UGX)", "Revised Budget (UGX)", "Warrants UGX", "% age"], "type": "table"}}, {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}, {"headings_1": {"content": "Table 1: Showing implementation of the approved budget", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table 2: Showing summaries of activities", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "211101 211106 212103 212102 273105 273104", "expenditure audit/FS Wage (Payroll audit):", "11,965,735,683", "11,082,248,096", "43.7%"], [null, null, "**Items aggregated in arriving at the wage expenditure**", null, null, null], [null, null, "a) General salaries staff", "11,091,312,112", "10,223,251,115", null], [null, null, "b) Allowances", "520,000,412", "520,000,412", null], [null, null, "c) Incapacity benefits", "19,500,000", "19,500,000", null], [null, null, "d) Medical expenses", "20,000,000", "20,000,000", null], [null, null, "e) Gratuity", "270,050,268", "270,050,268", null], [null, null, "f) Pension", "44,872,891", "29,446,301", null], ["2", "", "area- of Focus management Medical equipment", "450,000,000", "449,992,419", "45.3%"], ["3", "", "Focus \u2013 management of essential medicines and health supplies area", "8,941,000,000", "8,557,380,658", "77.9%"], ["4", "", "Outputs/activities selected performance review 1 for budget", "5,446,499,586", "5,432,065,566", "97.8%"], ["**Total warrants audited**", null, null, "**26,803,235,269**", "**25,521,686,739**", ""], ["**Total amount warranted**", null, null, "**27,393,235,269**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["SN", "Account Codes audited", "Details", "Warranted (UGX)", "Actual Payments (UGX)", "Cumulati ve %age"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Revenue Performance** **Performance of Non-Tax Revenue (NTR)** According to the approved NTR estimates for the FY 2022/2023, the entity budgeted to collect UGX.800,000,000 during the year. However, by the end of the year only UGX.551,529,868 had been collected representing a 68.9% performance. collection of NTR at vote level negatively affects NTR collections at Treasury level thereby denying government resources for implementation of activities. Accounting Officer explained that NTR was not collected as planned owing to the following reasons: The negative economic impact from Covid-19 Pandemic affected the capacity of patients to pay for services. ii) many waivers due to inability to pay, being a public health facility patients felt that the entity exists to provide services whether paid or not. For example, lifesaving interventions under dialysis were not fully paid for and deaths of some patients would make it difficult to collect money from the dead. The realtives wouldinstead ask for refunds. the Accounting Officer indicated that the amounts to be collected in 2023/24 had been adjusted and a committee to oversee the management of Private Patient Services put in place. Furthermore, ambiance of the Private wards had been improved whileaBusiness Development Officer had been recruited to bring on board insurance companies to increase revenue generation and introduction of GT Bank to improve banking with ease and minimizedwith support from URA. **of GOU warrants** The entity had an approved budget of UGX.27,393,235,379 from the various programmes out of which UGX.27,393,235,269 was warranted (representing 100%). performance of warrants from each of the programmes from which the entity was allocated funds is shown in the table below: **Programme** Human Capital Development **Approved Budget (UGX) Bn.** 27.393 **Warrants (UGX) Bn.** **%age performance** **Variance** **(UGX)** **Bn.** 27.393 0 100 Under The i) Additionally **Performance** The", "advised the Accounting Officer to follow up with the PS/ST of Ministry of Finance and Economic Planning (MoFPED) to ensure that realistic NTR targets are set in addition to putting in place mechanisms to ensure all budgeted revenue is collected. I"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 6, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["I **1.2 Utilization of Warrants** Out of the total warrants of UGX.27.393Bn availed to the entity during the year, UGX.26.112Bn was utilized resulting in unutilized warrants of UGX.1.28Bn (representing 95.3% utilization) as shown in the table below: **Programme Warrants** **(UGX)** Bn.** 27.393 **Utilization of warrants (UGX) Bn.** 26.112 **Variance (UGX) Bn.** **%age performance** Human 1.28 95.3% Capital Development warrants that were not utilized were meant for the following activities that were partially or not implemented at all. **3: Showing activities affected by under-utilization of** **warrants** No. Program** advised the Accounting Officer to always liaise with MoFPED to ensure that funds are released in time so that they are fully utilized for the. execution all planned interventions as provided for in the annual work plan and Hospital appropriated budget. of **Warrants not Utilized (UGX) Bn.** **Activities affected by the under utilization** **Reason for the underutilization of warrants** 0.868 Payment of Staff salaries No was done. recruitment 0.015 Payment of pension 0.004 Maintenance of machines 0.393 Procurement of medical supplies **1.28** Delayed submission pension claims of Delayed execution of procurements 1 Human Capital Development **Total** outputs. to utilize all warranted funds impairs delivery of the planned The accounting officer undertook to ensure that all activities are timely implemented. The **Table** Failure", null], ["**1.3 Unsupported output budgets**", ""], ["Regulation 11(2)(d) of the Public Finance Management Regulations, 2016 states that the work plans of a vote shall indicate the funding allocated to each activity. the contrary, I observed that the budgets for all eight (8) outputs assessed were not supported by individual activity costing and budgets. **4: Showing unsupported output budgets S/n Budget Budget Output** **Output Code** 000001 **Budget (UGX) Bn.** 1 0.018 2 3 4 5 6 7 Audit and Risk Management Construction Management Hospital management and support services Diagnostic Services Immunization Services Inpatient Services Outpatient Services 000002 320021 320009 320022 320023 320033 0.5 1.397 0.12 0.04 1.88 1.596 On **Table**", "I advised the"], [null, "Accounting officer to"], [null, "ensure that activities"], [null, "within a given output"], [null, "are always"], [null, "appropriately costed."], [null, "The total cost of the"], [null, "activities should form"], [null, "the basis of the cost of"], [null, "the outputs, entire work plan and budget."]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 7, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Recommendation"], "type": "table"}}, {"content": [["", "8", "320113", "Prevention and", "0.77", "", null], [null, "", null, "Rehabilitation", null, null, null], [null, null, null, "Services", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 8, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": [["", "8", "320113", "Prevention and", "0.77", "", null], [null, "", null, "Rehabilitation", null, null, null], [null, null, null, "Services", null, null, null], [null, "", "**Total**", "", "**6.321**", null, null], [null, "", null, null, null, null, null], [null, "Failure to provide detailed costing for activities implies that the costing", null, null, null, null, null], [null, "output level cannot be justified, and as such, there is a risk of either", null, null, null, null, null], [null, "or under-budgeting for these outputs.", null, null, null, null, null], [null, "", null, null, null, null, null], [null, "Accounting Officer explained that all the outputs and activities", null, null, null, null, null], [null, "been costed in the prescribed format in PBS and that with the", null, null, null, null, null], [null, "introduction of electronic system E-AFYA costing of the activities", null, null, null, null, null], [null, "would improve. However, there was no evidence availed for audit", null, null, null, null, null], [null, "verification.", null, null, null, null, null], [null, "", null, null, null, null, null], ["advised the Accounting Officer tto always ensure that all budget outputs are fully implemented. I **1.4 Implementation of Outputs** I assessed the implementation of eight (8) outputs that had been fully quantified with a total of fortyfour (44) activities worth UGX.6.29Bn and noted that; \uf0b7 \uf0b7 Four (4) outputs with twentyone (21) activities and expenditure worth UGX.3.49Bn were fully implemented. **Details in Appendix I** Four (4) outputs with twentythree (23) activities worth UGX.2.796Bn were partially implemented. Out of the twenty- three (23) activities, the entity fully implemented fourteen (14) activities and nine (9) activities were partially implemented. **Details in Appendix II** Partial implementation of planned activities implies that the expected services to the beneficiary communities were not delivered. Accounting Officer explained that with introduction of E-AFYA performance management would improve. The", null, null, null, null, null, null], ["**1.5** Diversion/Mischarge \u2013 UGX. 10,543,724**", null, null, null, null, null, ""], ["Paragraph 10.3.1 (step 4-approval of payments) states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his/her vote. a sample of transactions reviewed, I noted that funds to the tune of UGX.10,543,724 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Diversion of funds is not only contrary to the Public Finance and Management Act, but negatively affects the delivery of services and negates the purpose of budgeting. Officer stated that payment for members of the Board was an error during committing funds. From Accounting", null, null, null, null, null, "The Accounting Officer"], [null, null, null, null, null, null, "should desist from"], [null, null, null, null, null, null, "mischarge of"], [null, null, null, null, null, null, "expenditure as it"], [null, null, null, null, null, null, "suffocates other"], [null, null, null, null, null, null, "planned activities."], [null, null, null, null, null, null, ""], [null, null, null, null, null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 8, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "at over \nThe had", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}, [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}]], "page": 8, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "highlighted that, despite the reforms introduced by Government to mitigate against", "metadata": {"headings": [{"headings_0": {"content": "highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "metadata": {"headings": [{"headings_0": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}, {"headings_1": {"content": "highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "non-existent employees, underpayments to staff and irregular overpayments to staff, among others.", "metadata": {"headings": [{"headings_0": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}, {"headings_1": {"content": "highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 4}}, {"headings_1": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "key audit matter, to establish the root causes of the identified challenges and propose", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 4}}, {"headings_1": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "remedial measures accordingly. The audit covered the last four financial years", "metadata": {"headings": [{"headings_0": {"content": "remedial measures accordingly. The audit covered the last four financial years", "page": 9, "level": 2}}, {"headings_1": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 4}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at Kiruddu National Referral Hospital, who existed on the February 2023 payroll, and", "metadata": {"headings": [{"headings_0": {"content": "remedial measures accordingly. The audit covered the last four financial years", "page": 9, "level": 2}}, {"headings_1": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 4}}, [{"headings_0": {"content": "remedial measures accordingly. The audit covered the last four financial years", "page": 9, "level": 2}}, {"headings_1": {"content": "Accordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a", "page": 9, "level": 4}}]], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "further examined their records supporting their appointments into service. I further", "metadata": {"headings": [{"headings_0": {"content": "further examined their records supporting their appointments into service. I further", "page": 9, "level": 2}}, {"headings_1": {"content": "remedial measures accordingly. The audit covered the last four financial years", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four-year period.", "metadata": {"headings": [{"headings_0": {"content": "further examined their records supporting their appointments into service. I further", "page": 9, "level": 2}}, {"headings_1": {"content": "remedial measures accordingly. The audit covered the last four financial years", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I established that, during the last four financial years, the Hospital had a cumulative wage budget of UGX.31,108,941,860, out of which UGX.29,049,715,598 was utilised", "metadata": {"headings": [{"headings_0": {"content": "I established that, during the last four financial years, the Hospital had a cumulative wage budget of UGX.31,108,941,860, out of which UGX.29,049,715,598 was utilised", "page": 9, "level": 4}}, {"headings_1": {"content": "further examined their records supporting their appointments into service. I further", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as shown below;", "metadata": {"headings": [{"headings_0": {"content": "I established that, during the last four financial years, the Hospital had a cumulative wage budget of UGX.31,108,941,860, out of which UGX.29,049,715,598 was utilised", "page": 9, "level": 4}}, {"headings_1": {"content": "further examined their records supporting their appointments into service. I further", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 5: Showing the wage budget and actual expenditure", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}, {"headings_1": {"content": "I established that, during the last four financial years, the Hospital had a cumulative wage budget of UGX.31,108,941,860, out of which UGX.29,049,715,598 was utilised", "page": 9, "level": 4}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "2019/2020", "5,388,755,014", "5,316,184,693", "99"], ["2", "2020/2021", "6,575,251,014", "6,036,149,416", "92"], ["3", "2021/2022", "8,053,623,720", "7,474,130,374", "93"], ["4", "2022/2023", "11,091,312,112", "10,223,251,115", "92"], ["", "**Total**", "**31,108,941,860**", "**29,049,715,598**", "93"]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}, {"headings_1": {"content": "I established that, during the last four financial years, the Hospital had a cumulative wage budget of UGX.31,108,941,860, out of which UGX.29,049,715,598 was utilised", "page": 9, "level": 4}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Sn.", "Financial year", "Budget \u2013 UGX", "Actual Expenditure - UGX", "% age"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Validation of Employees on the Entity Main payroll** Out of 300 employees on Kiruddu National Referral Hospital February 2023 salary payroll, a total of 295(98.3%) were fully verified, while 5 (representing 1.7%) did not show up as summarised in Table 7 below; **Table 6: Showing a summary of the validation results of staff Details** Total Number of staff as per February 2023 payroll Total number of employees fully verified (A) Total number of employees partially verified (B) Total number of employees who appeared but were not verified (C) The total number of employees who did not appear for headcount (no- shows) **Subtotal (A+B+C+D+E)=F** Accounted for (on payroll) **[D]** Not Accounted for (Off-payroll) **[E]** **Number of Individuals 300** **Amount (UGX)** 295 851,514,349 0 0 5 0 0 0 0 7,573,684 **300 859,088,033**", "not advised the Accounting Officer to ensure that the employees that did not show up for the headcount and could be accounted for by the Accounting Officer should be deleted from the payroll with immediate effect. An in depth investigation should be undertaken on such employees. I"]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["**No Observation**", null, null, null, "**Recommendation**"], ["b) c) a)", "Employees who appeared for headcount", "0", "0", ""], [null, "but were not on the payroll - New records", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 10, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_5", "column_7", "column_8"], "type": "table"}}, {"content": [["**No Observation**", null, null, null, "**Recommendation**"], ["b) c) a)", "Employees who appeared for headcount", "0", "0", ""], [null, "but were not on the payroll - New records", null, null, null], [null, "(G)", null, null, null], [null, "**Overall Total covered (G+F)**", "**300**", "**859,088,033**", null], [null, "", null, null, null], [null, "Below are details of the validation results;", null, null, null], [null, "", null, null, null], [null, "Out of 300 employees, a total of 295 (98.3%) who appeared for the", null, null, null], [null, "validation exercise presented all the pre-requisite", null, null, null], [null, "documents/information and were fully verified.", null, null, null], [null, "", null, null, null], [null, "A total of 5 (representing 1.7%) employees on the payroll did not", null, null, null], [null, "appear for the validation and were categorised as follows;", null, null, null], [null, "\uf0b7 3 staff were transferred from Kiruddu NRH to other Government", null, null, null], [null, "institutions in March and April 2023. By the time of the", null, null, null], [null, "verification (May) these staff had been moved to the respective", null, null, null], [null, "payrolls and thus were validated from those entities.", null, null, null], [null, "\uf0b7 A total of two (2) employees who were paid UGX 44,096,430", null, null, null], [null, "were confirmed to have absconded by the time of validation.", null, null, null], [null, "These were removed from the payroll.", null, null, null], [null, "", null, null, null], [null, "A total of two (2) individuals whose names were not on the payroll", null, null, null], [null, "appeared for the validation exercise with all pre-requisite documents.", null, null, null], [null, "Employees in this category included two (2) individuals who were", null, null, null], [null, "transferred to Kiruddu NRH but were still on the payrolls of their", null, null, null], [null, "former votes.", null, null, null], [null, "Omission of genuine employees from the payroll results in them missing", null, null, null], [null, "salaries, which negatively affects their morale. Besides, it also leads", null, null, null], [null, "the accumulation of domestic arrears.", null, null, null], [null, "", null, null, null], [null, "Accounting Officer concurred with my findings and committed to", null, null, null], [null, "periodically update the employee information and payroll.", null, null, null], ["**2.2 Validation of Short-term/temporary staff** I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees. However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. noted that the Accounting Officer recruited 26 staff on contract basis without funds in approved estimates in the period 2019, 2020, 2021 and 2022 respectively. A total of UGX.513,689,125 was paid to these staff over the period. Additionally, 4 contract staff whose monthly emoluments total to UGX.3,243,974 were recruited in June 2023 with an effective date of appointment of 1 st July 2023. Table 8 refers. **7: Showing a summary of the validation results of Short-** I **term/temporary staff** **Details** Amount (UGX)** **Number of Individual** **s** Total Number of staff as per February N/A 2023 short-term payroll Total number of employees fully verified (A) Total number of employees partially verified (B) Total number of employees who appeared but were not verified (C) The total number of employees who Accounted for (on payroll) **[D]** N/A N/A N/A N/A **0** 0 0 0 0 **Table**", null, null, null, "advised the Accounting Officer to ensure that recruitment of contract staff follows right procedures as guided. the I"]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 10, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_5", "column_7", "column_8"], "type": "table"}}, {"content": "their to \nThe", "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}, [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}]], "page": 10, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No Observation Recommendation**", null, null, null, null], ["I", "did not appear for", "Not Accounted for (Off-payroll) **[E]** N/A 0", null, null], [null, "headcount (no-", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 11, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No Observation", "None", "None", "None", "Recommendation"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null, null, null, null], ["I", "did not appear for", "Not Accounted for (Off-payroll) **[E]** N/A 0", null, null], [null, "headcount (no-", null, null, null], [null, "shows)", null, null, null], [null, "**Subtotal (A+B+C+D+E)=F**", null, "", null], [null, "Employees who appeared for headcount but were not on the payroll - New records (G) 30", null, null, null], [null, "**Overall Total covered (G+F)**", null, "**30**", null], [null, "also noted that the staff remuneration is drawn from the code 211103 (allowances) as there is no wage provision for the same. a result, the actual wage costs are understated. Accounting Officer concurred with the validated term/temporary staff payroll and explained that the hospital recruited local contract staff to supplement the work of those on Government payroll due to the existing shortages. This was done with the hope that when wage is availed staff could be absorbed into the mainstream Public Service through interviews by the appointing authorities.", null, null, null], ["**2.3 Inconsistencies in Employee Details** During the validation exercise, I noted inconsistencies between dates of birth captured in the IPPS (Public service) with the date captured by NIRA (National ID) during head count. A total of 27 individuals had lower dates of birth while 20 individuals had higher dates of birth and 3 individuals had correct dates of Birth though dates of birth on National IDs had errors. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. Accounting Officer acknowledged the anomaly and promised to take corrective action. Inconsistent The", null, null, null, ""], [null, null, null, null, "I advised the"], [null, null, null, null, "Accounting Officer"], [null, null, null, null, "to engage the"], [null, null, null, null, "affected staff and"], [null, null, null, null, "ensure that"], [null, null, null, null, "employee records"], [null, null, null, null, "are duly updated"], [null, null, null, null, "and brought to the"], [null, null, null, null, "attention of the"], [null, null, null, null, "appropriate"], [null, null, null, null, "authorities within a"], [null, null, null, null, "specified timeline for"], [null, null, null, null, "action."], [null, null, null, null, ""], ["advised the Accounting Officer to always adopt prudent budgeting principles by using the positions in post and approved recruitment plan as a basis for budgeting, as guided the Ministry of Public Service. by I **2.4** **Utilization of the Wage Budget** I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.31,108,841,860 budgeted and approved wage the years, only UGX.29,049,715,598 was spent giving rise to unspent balances amounting to UGX.2,059,226,262 as shown in the table below; funds for four financial **8: Showing analysis of spending on budgeted wage funds** **Financial year** **Budget - UGX** **Actual Expenditure - UGX** 2019/2020 5,388,755,014 5,316,184,693 2020/2021 6,575,251,014 6,036,149,416 2021/2022 8,053,623,720 7,474,130,374 2022/2023 11,091,312,112 10,223,251,115 **Un-utilized funds \u2013 UGX** 72,570,321 539,101,598 579,493,346 868,060,997 **Total 31,108,941,860 29,049,715,598 2,059,226,262** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources, which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. Accounting Officer attributed the under absorption to delayed recruitment. **Table** Failure The", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 11, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No Observation", "None", "None", "None", "Recommendation"], "type": "table"}}, {"content": "As The \nstaff the", "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}, [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}]], "page": 11, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**2.5**", "**Findings from Other Special Audit Procedures** I undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023). I noted that; of UGX.336,341,122 to URA and under-remittance of UGX.77,061,045 of statutory deductions for NSSF were made by the entity during the period. may be due to the failure of Management to properly reconcile salary amounts before effecting payments. The underpayments were attributed to budget shortfalls. Delayed removal of staff from payroll results into payment for services that were not rendered to the hospital and, thus causing a financial loss to government. remittance of statutory deductions is irregular and denies the Government the revenue required to deliver services. Under-deduction and remittances of NSSF affect the employee retirement benefits. In addition, it may lead to financial loss due to fines and penalties imposed. Accounting Officer explained that the apparent over remittance of PAYE to URA was as a result of omission from the audit finding, of some months and inclusion of LST deductions payable to URA on behalf of KCCA, loan deductions and payments to UNMU. **Comment** On further verification, I confirmed the over and under remittances mentioned. In addition, non-remittance of NSSF deductions was due to lack of such code in the Chart of Accounts. Over\u2013remittance This Under The **Audit**", "In advised the Accounting Officer to review the planning to ensure that statutory deductions are paid as per the payroll register. the meantime, I advised the Accounting Officer to ensure that excess remittance of PAYE to URA is offset from future obligations and the outstanding statutory NSSF deductions are remitted. the I"], ["**2.6**", "**Review of the Entity Staff Establishment** During the audit, I undertook procedures to review the completeness and relevancy of the entity establishment and noted that; of 831 approved positions, a total of 295 positions were filled leaving a gap of 536 vacant positions. The hospital staff list excluded staff locally appointed on contract terms and the hospital did not have a payroll for staff on local contracts. point to inadequacies in the current staffing yet understaffing affects service delivery. Accounting Officer attributed the understaffing to inadequate wage for staff recruitment. He further explained that the Health Service Commission can only recruit staff when an Institution has provided clearance from Ministry of Public Service confirming existence of wage to recruit. Every Financial Year, the Hospital would prepare and submit recruitment plans to Ministry of Public Service but they would not cleared due to lack of wage. Out These The", "advised the Accounting Officer should engage the Health Service Commissions and the responsible Government Ministries to have these positions filled. I"]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 12, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**2.5**", "**Findings from Other Special Audit Procedures** I undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023). I noted that; of UGX.336,341,122 to URA and under-remittance of UGX.77,061,045 of statutory deductions for NSSF were made by the entity during the period. may be due to the failure of Management to properly reconcile salary amounts before effecting payments. The underpayments were attributed to budget shortfalls. Delayed removal of staff from payroll results into payment for services that were not rendered to the hospital and, thus causing a financial loss to government. remittance of statutory deductions is irregular and denies the Government the revenue required to deliver services. Under-deduction and remittances of NSSF affect the employee retirement benefits. In addition, it may lead to financial loss due to fines and penalties imposed. Accounting Officer explained that the apparent over remittance of PAYE to URA was as a result of omission from the audit finding, of some months and inclusion of LST deductions payable to URA on behalf of KCCA, loan deductions and payments to UNMU. **Comment** On further verification, I confirmed the over and under remittances mentioned. In addition, non-remittance of NSSF deductions was due to lack of such code in the Chart of Accounts. Over\u2013remittance This Under The **Audit**", "In advised the Accounting Officer to review the planning to ensure that statutory deductions are paid as per the payroll register. the meantime, I advised the Accounting Officer to ensure that excess remittance of PAYE to URA is offset from future obligations and the outstanding statutory NSSF deductions are remitted. the I"], ["**2.6**", "**Review of the Entity Staff Establishment** During the audit, I undertook procedures to review the completeness and relevancy of the entity establishment and noted that; of 831 approved positions, a total of 295 positions were filled leaving a gap of 536 vacant positions. The hospital staff list excluded staff locally appointed on contract terms and the hospital did not have a payroll for staff on local contracts. point to inadequacies in the current staffing yet understaffing affects service delivery. Accounting Officer attributed the understaffing to inadequate wage for staff recruitment. He further explained that the Health Service Commission can only recruit staff when an Institution has provided clearance from Ministry of Public Service confirming existence of wage to recruit. Every Financial Year, the Hospital would prepare and submit recruitment plans to Ministry of Public Service but they would not cleared due to lack of wage. Out These The", "advised the Accounting Officer should engage the Health Service Commissions and the responsible Government Ministries to have these positions filled. I"]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 12, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "expenditure from the approved estimates as appropriated by Parliament for that", "metadata": {"headings": [{"headings_0": {"content": "expenditure from the approved estimates as appropriated by Parliament for that", "page": 13, "level": 2}}, {"headings_1": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "financial year.", "metadata": {"headings": [{"headings_0": {"content": "expenditure from the approved estimates as appropriated by Parliament for that", "page": 13, "level": 2}}, {"headings_1": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Similarly, paragraph 10.10.17 of the Treasury Instructions, 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "metadata": {"headings": [{"headings_0": {"content": "Similarly, paragraph 10.10.17 of the Treasury Instructions, 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 13, "level": 4}}, {"headings_1": {"content": "expenditure from the approved estimates as appropriated by Parliament for that", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at the end of that year.", "metadata": {"headings": [{"headings_0": {"content": "Similarly, paragraph 10.10.17 of the Treasury Instructions, 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 13, "level": 4}}, {"headings_1": {"content": "expenditure from the approved estimates as appropriated by Parliament for that", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "metadata": {"headings": [{"headings_0": {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "page": 13, "level": 4}}, {"headings_1": {"content": "Similarly, paragraph 10.10.17 of the Treasury Instructions, 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 13, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "remained outstanding beyond one financial year, as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "page": 13, "level": 4}}, {"headings_1": {"content": "Similarly, paragraph 10.10.17 of the Treasury Instructions, 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 13, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "page": 13, "level": 1}}, {"headings_1": {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "page": 13, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Perla Hotels-Special Meals", "94,372,000", "", "94,372,000"], ["Nyangaoburofa enterprises Limited- Cleaning services", "79,953,440", "", "79,953,440"], ["NLS limited-collection of medical waste", "", "39,720,000", "39,720,000"], ["**Total**", "", "", "**214,045,440**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "page": 13, "level": 1}}, {"headings_1": {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "page": 13, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Supplier", "2019/20 UGX", "2021/22- UGX", "Totals"], "type": "table"}}, {"content": "I established that although the Hospital had outstanding arrears, the approved budget estimates for the year under review had no provision for the settlement of domestic arrears.", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "page": 13, "level": 1}}, {"headings_1": {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "page": 13, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Under the circumstances, the Hospital is at risk of litigation and eventual payment of", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, the Hospital is at risk of litigation and eventual payment of", "page": 13, "level": 2}}, {"headings_1": {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fines leading to a financial loss.", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, the Hospital is at risk of litigation and eventual payment of", "page": 13, "level": 2}}, {"headings_1": {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The insufficient budget for domestic arrears creates mischarges and spending", "metadata": {"headings": [{"headings_0": {"content": "The insufficient budget for domestic arrears creates mischarges and spending", "page": 13, "level": 2}}, {"headings_1": {"content": "Under the circumstances, the Hospital is at risk of litigation and eventual payment of", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pressures on planned activities that hampers budget performance in the year, given that outputs anticipated in the appropriated budget could not be attained due to settlement of arrears.", "metadata": {"headings": [{"headings_0": {"content": "The insufficient budget for domestic arrears creates mischarges and spending", "page": 13, "level": 2}}, {"headings_1": {"content": "Under the circumstances, the Hospital is at risk of litigation and eventual payment of", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that management had submitted a request to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that management had submitted a request to", "page": 13, "level": 2}}, {"headings_1": {"content": "The insufficient budget for domestic arrears creates mischarges and spending", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MOFPED for settlement of domestic arrears. However, the entity was advised to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that management had submitted a request to", "page": 13, "level": 2}}, {"headings_1": {"content": "The insufficient budget for domestic arrears creates mischarges and spending", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "incorporate the arrears in its budget for FY 2023/24. The entity had prioritized payment", "metadata": {"headings": [{"headings_0": {"content": "incorporate the arrears in its budget for FY 2023/24. The entity had prioritized payment", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that management had submitted a request to", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of domestic arrears to minimize accumulation of more domestic arrears. \n4.1", "metadata": {"headings": [{"headings_0": {"content": "incorporate the arrears in its budget for FY 2023/24. The entity had prioritized payment", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that management had submitted a request to", "page": 13, "level": 2}}, [{"headings_0": {"content": "incorporate the arrears in its budget for FY 2023/24. The entity had prioritized payment", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that management had submitted a request to", "page": 13, "level": 2}}]], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to conduct Monthly physical stock count", "metadata": {"headings": [{"headings_0": {"content": "Failure to conduct Monthly physical stock count", "page": 14, "level": 3}}, {"headings_1": {"content": "incorporate the arrears in its budget for FY 2023/24. The entity had prioritized payment", "page": 13, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Chapter 17 of Essential Medicines and Health Supplies Manual requires a health facility", "metadata": {"headings": [{"headings_0": {"content": "Chapter 17 of Essential Medicines and Health Supplies Manual requires a health facility", "page": 14, "level": 2}}, {"headings_1": {"content": "Failure to conduct Monthly physical stock count", "page": 14, "level": 3}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "once a month before writing orders to NMS and JMS to conduct a physical count of the actual stock on the shelf, record the balance on the stock card, and also draw a (red) line under last balance entered on the stock card, and mark the entry \u201cphysical count\u201d (or PC) to indicate that a physical count has been done.", "metadata": {"headings": [{"headings_0": {"content": "Chapter 17 of Essential Medicines and Health Supplies Manual requires a health facility", "page": 14, "level": 2}}, {"headings_1": {"content": "Failure to conduct Monthly physical stock count", "page": 14, "level": 3}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "During the year under review, I noted that the Hospital received and issued out medicines and health supplies to various units. I reviewed 31 stock cards for essential medicines revealed that no stock cards had been closed off by 30 th June 2023. In", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, I noted that the Hospital received and issued out medicines and health supplies to various units. I reviewed 31 stock cards for essential medicines revealed that no stock cards had been closed off by 30 th June 2023. In", "page": 14, "level": 4}}, {"headings_1": {"content": "Chapter 17 of Essential Medicines and Health Supplies Manual requires a health facility", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "addition, physical count of medicines and health supplies was not done on a monthly basis.", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, I noted that the Hospital received and issued out medicines and health supplies to various units. I reviewed 31 stock cards for essential medicines revealed that no stock cards had been closed off by 30 th June 2023. In", "page": 14, "level": 4}}, {"headings_1": {"content": "Chapter 17 of Essential Medicines and Health Supplies Manual requires a health facility", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Under the circumstances the audit team could not verify the stock level of medicines", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances the audit team could not verify the stock level of medicines", "page": 14, "level": 2}}, {"headings_1": {"content": "During the year under review, I noted that the Hospital received and issued out medicines and health supplies to various units. I reviewed 31 stock cards for essential medicines revealed that no stock cards had been closed off by 30 th June 2023. In", "page": 14, "level": 4}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and health supplies at the closure of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances the audit team could not verify the stock level of medicines", "page": 14, "level": 2}}, {"headings_1": {"content": "During the year under review, I noted that the Hospital received and issued out medicines and health supplies to various units. I reviewed 31 stock cards for essential medicines revealed that no stock cards had been closed off by 30 th June 2023. In", "page": 14, "level": 4}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting officer undertook to ensure that physical stock take count and update", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer undertook to ensure that physical stock take count and update", "page": 14, "level": 2}}, {"headings_1": {"content": "Under the circumstances the audit team could not verify the stock level of medicines", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of stock cards is carried out periodically and comparisons on the electronic system done. He further indicated that arrangements were underway to recruit additional staff especially Pharmacists.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer undertook to ensure that physical stock take count and update", "page": 14, "level": 2}}, {"headings_1": {"content": "Under the circumstances the audit team could not verify the stock level of medicines", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "The Accounting officer undertook to ensure that physical stock take count and update", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "liase with relevant stakeholders to ensure that additional staff especially pharmacists are recruited. \n4.2", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}]], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Storage of Expired Medicines", "metadata": {"headings": [{"headings_0": {"content": "Storage of Expired Medicines", "page": 14, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2.1 of Uganda National Medicines & Supplies Redistribution Strategy 2012 requires the expired products to be removed from the shelves and stored in a secure room or segregated area. \nThrough a review of expired medicines register, I noted that medicines worth UGX.31,270,910 were reported and recorded on stock cards as expired during the", "metadata": {"headings": [{"headings_0": {"content": "Storage of Expired Medicines", "page": 14, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}, [{"headings_0": {"content": "Storage of Expired Medicines", "page": 14, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}]], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "year. Details in Appendix III. However, from physical inspection of stores, I observed", "metadata": {"headings": [{"headings_0": {"content": "year. Details in Appendix III. However, from physical inspection of stores, I observed", "page": 14, "level": 2}}, {"headings_1": {"content": "Storage of Expired Medicines", "page": 14, "level": 3}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that expired drugs were placed on the floor in a store used to keep items recommended", "metadata": {"headings": [{"headings_0": {"content": "year. Details in Appendix III. However, from physical inspection of stores, I observed", "page": 14, "level": 2}}, {"headings_1": {"content": "Storage of Expired Medicines", "page": 14, "level": 3}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for disposal. The expired drugs were not under lock and key and could easily be accessed by any person in this store. Pictorial below refers.", "metadata": {"headings": [{"headings_0": {"content": "for disposal. The expired drugs were not under lock and key and could easily be accessed by any person in this store. Pictorial below refers.", "page": 14, "level": 4}}, {"headings_1": {"content": "year. Details in Appendix III. However, from physical inspection of stores, I observed", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["", "", ""], ["**Expired drugs on the floor**", "**Equipment for disposal**", "**Stationery for disposal**"]], "metadata": {"headings": [{"headings_0": {"content": "for disposal. The expired drugs were not under lock and key and could easily be accessed by any person in this store. Pictorial below refers.", "page": 14, "level": 4}}, {"headings_1": {"content": "year. Details in Appendix III. However, from physical inspection of stores, I observed", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "Inadequate storage of expired drugs poses a health risk in that such drugs could be administered to unsuspecting patients both within and outside the Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate storage of expired drugs poses a health risk in that such drugs could be administered to unsuspecting patients both within and outside the Hospital.", "page": 15, "level": 4}}, {"headings_1": {"content": "for disposal. The expired drugs were not under lock and key and could easily be accessed by any person in this store. Pictorial below refers.", "page": 14, "level": 4}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that there is a store that is dedicated to hold damaged and expired drugs and health supplies. What was needed was to reorganize", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that there is a store that is dedicated to hold damaged and expired drugs and health supplies. What was needed was to reorganize", "page": 15, "level": 4}}, {"headings_1": {"content": "Inadequate storage of expired drugs poses a health risk in that such drugs could be administered to unsuspecting patients both within and outside the Hospital.", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the arrangement of Medicines and Health Supplies. However, owing to the sensitivity", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that there is a store that is dedicated to hold damaged and expired drugs and health supplies. What was needed was to reorganize", "page": 15, "level": 4}}, {"headings_1": {"content": "Inadequate storage of expired drugs poses a health risk in that such drugs could be administered to unsuspecting patients both within and outside the Hospital.", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of issue of drugs, Hospital management had decided to complete a structure to accommodate a Biomedical Engineering unit, so that at the current offices space for engineering unit is dedicated for Storage of medicines and health supplies as well.", "metadata": {"headings": [{"headings_0": {"content": "of issue of drugs, Hospital management had decided to complete a structure to accommodate a Biomedical Engineering unit, so that at the current offices space for engineering unit is dedicated for Storage of medicines and health supplies as well.", "page": 15, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that there is a store that is dedicated to hold damaged and expired drugs and health supplies. What was needed was to reorganize", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "of issue of drugs, Hospital management had decided to complete a structure to accommodate a Biomedical Engineering unit, so that at the current offices space for engineering unit is dedicated for Storage of medicines and health supplies as well.", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that a separate storeroom for damaged and", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that a separate storeroom for damaged and", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expired drugs is designated and further ensure that the stores are kept under lock and key when not in use by authorized staff. \n4.3", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that a separate storeroom for damaged and", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that a separate storeroom for damaged and", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Discrepancies between orders and deliveries of drugs", "metadata": {"headings": [{"headings_0": {"content": "Discrepancies between orders and deliveries of drugs", "page": 15, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that a separate storeroom for damaged and", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 29 of Chapter 9; Part 5 of the Management of medicines and health supplies", "metadata": {"headings": [{"headings_0": {"content": "Section 29 of Chapter 9; Part 5 of the Management of medicines and health supplies", "page": 15, "level": 2}}, {"headings_1": {"content": "Discrepancies between orders and deliveries of drugs", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "manual 2012 states that if facility staff notice discrepancies in the order after the delivery trucks have left, a discrepancy report should be filled and the person in charge of procurement alerted so that the problem can be followed up with the supplier. \nReview of the NMS delivery notes, indicated that NMS did not deliver all the drugs as", "metadata": {"headings": [{"headings_0": {"content": "Section 29 of Chapter 9; Part 5 of the Management of medicines and health supplies", "page": 15, "level": 2}}, {"headings_1": {"content": "Discrepancies between orders and deliveries of drugs", "page": 15, "level": 3}}, [{"headings_0": {"content": "Section 29 of Chapter 9; Part 5 of the Management of medicines and health supplies", "page": 15, "level": 2}}, {"headings_1": {"content": "Discrepancies between orders and deliveries of drugs", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "per the drug procurement plan of the Hospital and order forms. Table 10 below refers.", "metadata": {"headings": [{"headings_0": {"content": "per the drug procurement plan of the Hospital and order forms. Table 10 below refers.", "page": 15, "level": 2}}, {"headings_1": {"content": "Section 29 of Chapter 9; Part 5 of the Management of medicines and health supplies", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table 10: Discrepancies between orders and deliveries of medicines", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Discrepancies between orders and deliveries of medicines", "page": 15, "level": 1}}, {"headings_1": {"content": "per the drug procurement plan of the Hospital and order forms. Table 10 below refers.", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["220103", "Artesunate Injection 60MG VIAL", "GOU", "7,200", "4,414", "2,786"], ["215051", "Ceftriaxone Injection 1g", "GOU", "60,000", "50,000", "10,000"], ["151638", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "120", "33", "87"], ["151639", "Disinfectant Grannules 500GM", "GOU", "240", "140", "100"], ["220480", "Phenytoin Tablets 100mg Sodium", "GOU", "48", "44", "4"], ["300435", "Silk non absorbable surgical Suture, black braided 4/0", "GOU", "60", "25", "35"]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Discrepancies between orders and deliveries of medicines", "page": 15, "level": 1}}, {"headings_1": {"content": "per the drug procurement plan of the Hospital and order forms. Table 10 below refers.", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Codes", "Drugs", "Funding source", "Quantity Ordered", "Quantity on Delivery notes", "Quantity not delivered"], "type": "table"}}, {"content": "4.4", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Discrepancies between orders and deliveries of medicines", "page": 15, "level": 1}}, {"headings_1": {"content": "per the drug procurement plan of the Hospital and order forms. Table 10 below refers.", "page": 15, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Discrepancies between medicines received and medicines recorded", "metadata": {"headings": [{"headings_0": {"content": "Discrepancies between medicines received and medicines recorded", "page": 16, "level": 3}}, {"headings_1": {"content": "Table 10: Discrepancies between orders and deliveries of medicines", "page": 15, "level": 1}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "metadata": {"headings": [{"headings_0": {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "page": 16, "level": 2}}, {"headings_1": {"content": "Discrepancies between medicines received and medicines recorded", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that as soon as the delivery note has been signed and the truck has left, the inventory officer should get all supplies into the storage area and record all entries on the stock", "metadata": {"headings": [{"headings_0": {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "page": 16, "level": 2}}, {"headings_1": {"content": "Discrepancies between medicines received and medicines recorded", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "metadata": {"headings": [{"headings_0": {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "page": 16, "level": 2}}, {"headings_1": {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "should not use supplies from a consignment before the items are entered on their stock cards and/or eLMIS. \nDuring the year under audit, I noted that medicines worth UGX.307,822,995 delivered", "metadata": {"headings": [{"headings_0": {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "page": 16, "level": 2}}, {"headings_1": {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "page": 16, "level": 2}}, [{"headings_0": {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "page": 16, "level": 2}}, {"headings_1": {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "page": 16, "level": 2}}]], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by NMS and received by the Hospital were either not recorded or under-recorded on", "metadata": {"headings": [{"headings_0": {"content": "by NMS and received by the Hospital were either not recorded or under-recorded on", "page": 16, "level": 2}}, {"headings_1": {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the stock cards. Details in Appendix IV.", "metadata": {"headings": [{"headings_0": {"content": "by NMS and received by the Hospital were either not recorded or under-recorded on", "page": 16, "level": 2}}, {"headings_1": {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to record the received medicines on the stock cards could result into drug theft, stock outs hence affecting service delivery at the Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Failure to record the received medicines on the stock cards could result into drug theft, stock outs hence affecting service delivery at the Hospital.", "page": 16, "level": 4}}, {"headings_1": {"content": "by NMS and received by the Hospital were either not recorded or under-recorded on", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the Artemether 20mg + Lumafantrine 120mg which was received on 21 st June, 2023 and Artesunate inj 60mg was not recorded but", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Artemether 20mg + Lumafantrine 120mg which was received on 21 st June, 2023 and Artesunate inj 60mg was not recorded but", "page": 16, "level": 4}}, {"headings_1": {"content": "Failure to record the received medicines on the stock cards could result into drug theft, stock outs hence affecting service delivery at the Hospital.", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "counted during the stock take at the end of the FY 2022/23. In addition, 253 doses of", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Artemether 20mg + Lumafantrine 120mg which was received on 21 st June, 2023 and Artesunate inj 60mg was not recorded but", "page": 16, "level": 4}}, {"headings_1": {"content": "Failure to record the received medicines on the stock cards could result into drug theft, stock outs hence affecting service delivery at the Hospital.", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Etravirine 100mg were delivered on 4 th January 2023 by NMS out of the 388 ordered while dry Imaging Films of 12 th October 2022, and Sevoflurane 250mls were ordered", "metadata": {"headings": [{"headings_0": {"content": "Etravirine 100mg were delivered on 4 th January 2023 by NMS out of the 388 ordered while dry Imaging Films of 12 th October 2022, and Sevoflurane 250mls were ordered", "page": 16, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the Artemether 20mg + Lumafantrine 120mg which was received on 21 st June, 2023 and Artesunate inj 60mg was not recorded but", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "but not delivered.", "metadata": {"headings": [{"headings_0": {"content": "Etravirine 100mg were delivered on 4 th January 2023 by NMS out of the 388 ordered while dry Imaging Films of 12 th October 2022, and Sevoflurane 250mls were ordered", "page": 16, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the Artemether 20mg + Lumafantrine 120mg which was received on 21 st June, 2023 and Artesunate inj 60mg was not recorded but", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Etravirine 100mg were delivered on 4 th January 2023 by NMS out of the 388 ordered while dry Imaging Films of 12 th October 2022, and Sevoflurane 250mls were ordered", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that all medicine delivered and received is", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all medicine delivered and received is", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "properly recorded on the stock cards/posted into e-LMIS before any issuance. In", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all medicine delivered and received is", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "addition I further advised that issuances are posted accordingly.", "metadata": {"headings": [{"headings_0": {"content": "addition I further advised that issuances are posted accordingly.", "page": 16, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that all medicine delivered and received is", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.5 Drug Stock-Outs", "metadata": {"headings": [{"headings_0": {"content": "4.5 Drug Stock-Outs", "page": 16, "level": 3}}, {"headings_1": {"content": "addition I further advised that issuances are posted accordingly.", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "metadata": {"headings": [{"headings_0": {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "page": 16, "level": 4}}, {"headings_1": {"content": "4.5 Drug Stock-Outs", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "necessary drugs as shown in table below:", "metadata": {"headings": [{"headings_0": {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "page": 16, "level": 4}}, {"headings_1": {"content": "4.5 Drug Stock-Outs", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 11: Drug stock outs", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}, {"headings_1": {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**EHMS (TRACER)**", "**Stock Out Period**", null, "**Quantity**", null], [null, "**Starting (date when the stock balance is NIL)**", "**Ending (Stock being replenished)**", "**Stock out Duration (days)**", "**Quantity**"], ["CEFOTAXAIME INJECTION 1G", "16/05/2023", "21/6/23", "36", "100"], ["BENZHEXOL TABLETSS 2mg", "20/07/2022", "20/8/22", "31", "5"], ["ARTEMETHER/ LUMEFANTRINE", "08/09/2022", "16/9/22", "38", "180"], ["ARTEMETHER/ LUMEFANTRINE", "28/03/2023", "29/4/23", "32", "180"], ["TRIFLUOPERAZINE 5mg TABLETS", "07/01/2022", "11/10/2022", "277", "5"], ["NEVIRAPINE ORAL SUSPENSION", "01/11/2022", "05/02/2023", "96", "24"], ["SEVOFLURANE 100% V/V", "28/03/2023", "29/4/23", "32", "5"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}, {"headings_1": {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": [["SEVOFLURANE 100% V/V", "05/09/2022", "21/6/23", "289", "20"], ["AMOXICILLIN CAPSULES 250mg", "07/05/2022", "20/8/22", "105", "15"], ["AMOXICILLIN CAPSULES 250mg", "17/05/2023", "21/6/23", "35", "15"], ["ALBUMIN INJECTION", "28/10/2022", "19/12/22", "52", "43"], ["ALBUMIN INJECTION", "03/01/2023", "27/1/23", "24", "50"], ["ORAL MORPHINE 500ML", "11/04/2023", "21/6/23", "71", "24"], ["ARTEMETHER/LUMEFANTRINE (20/120)mg TABLETS", "22/11/2022", "19/12/22", "28", "30"], ["DRY IMAGING FILMS 25\\*30CM XRAY FILMS", "01/02/2022", "29/4/23", "452", "2"], ["ARTEMEHER/LUMEFANTRINE (20/120\\}MG TABLETS", "22/11/2022", "19/12/22", "27", "30"], ["ARTEMEHER/LUMEFANTRINE (20/120\\}MG TABLETS", "22/02/2023", "15/6/23", "113", "27"], ["ORAL MORPHINE 5MG/5ML 250ML", "08/09/2022", "02/06/2023", "267", "30"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}, {"headings_1": {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "page": 16, "level": 4}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["EHMS (TRACER)", "Stock Out Period", "None", "Quantity", "None"], "type": "table"}}, {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "metadata": {"headings": [{"headings_0": {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "explore inappropriate and expensive alternatives of health care. \nThe Accounting Officer explained that they undertake a number of approaches like", "metadata": {"headings": [{"headings_0": {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}, [{"headings_0": {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "metadata": {"headings": [{"headings_0": {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "page": 17, "level": 2}}, {"headings_1": {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "page": 17, "level": 2}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "delayed deliveries.", "metadata": {"headings": [{"headings_0": {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "page": 17, "level": 2}}, {"headings_1": {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "page": 17, "level": 2}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "page": 17, "level": 2}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the designed approaches are undertaken to so as to avoid unnecessary stock-outs. \n5.0 \nManagement of medical equipment", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "page": 17, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "page": 17, "level": 2}}]], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "metadata": {"headings": [{"headings_0": {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that the Hospital had a budget of UGX.450,000,000 of which UGX.449,992,419 was utilised. I reviewed the Utilization and maintenance of medical equipment at the hospital and I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}, {"headings_1": {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "page": 17, "level": 2}}], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Oxygen Plant \nVentilators", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}, {"headings_1": {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "page": 17, "level": 2}}, [{"headings_0": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}, {"headings_1": {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "page": 17, "level": 2}}]], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Audit Comments", "metadata": {"headings": [{"headings_0": {"content": "Audit Comments", "page": 18, "level": 3}}, {"headings_1": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Oxygen plant was funded by Ministry of health in FY 2022/23. However, by inspection date of 29/09/2023 the plant had not been installed and functionalized hence not achieving the objective of enhancing the oxygen capacity of the hospital to save lives. \nI engaged the Biomedical engineer and establshed that the plant installation delays were due to pending civil works of the oxygen plant house constructed by the UPDF engineering brigade. \nThe Accounting Officer explained that Ministry of Health Contracted Engineering Brigade of UPDF to construct the Oxygen plant. UPDF was in the process of completing the project.", "metadata": {"headings": [{"headings_0": {"content": "Audit Comments", "page": 18, "level": 3}}, {"headings_1": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}, [{"headings_0": {"content": "Audit Comments", "page": 18, "level": 3}}, {"headings_1": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}], [{"headings_0": {"content": "Audit Comments", "page": 18, "level": 3}}, {"headings_1": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Audit Comments", "page": 18, "level": 3}}], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with UPDF to ensure that the project is completed in order to put the plant in use. \n6 drug ventilators of (Drager) donated by the Government of Germany valued at USD 3,000 each had not been serviced by the time of inspection This could shorten their lifetime. \nThe Accounting Officer explained that the Hospital was engaging a local agent of Drager Ventilators on framework contract.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Audit Comments", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Audit Comments", "page": 18, "level": 3}}]], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the machine is serviced as required to avoid unnecessary breakdowns. \nIt is a sterilizing lab equipment, which was not yet installed. It costs around UGX.120 million shillings.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["I advised the Accounting Officer to put the autoclave in use to avoid having redundant machinery. **Recommendation**", null, null], ["Bronchoscopy", "", "This machine was purchased in the FY"], ["Machine", null, "2020/21 at an estimated cost of"], ["", null, "UGX.250m. However, since its"], ["", null, "installation, the machine had not been"], [null, null, "in use due to lack of personnel."], [null, null, ""], [null, null, "The Accounting Officer explained that"], [null, null, "the staff that were operating the"], [null, null, "machinery moved back to Mulago"], [null, null, "National Referral Hospital and efforts"], [null, null, "were underway to train the hospital"], [null, null, "staff."], [null, null, "**Recommendation**"], [null, null, "I advised the Accounting Officer to"], [null, null, "liaise with the relevant stake holders to"], [null, null, "ensure that personnel are recruited or"], [null, null, "trained to avoid having a redundant"], [null, null, "machine."], [null, null, ""], ["For the last 3 years, the fluoroscopy machine had not been working due to missing components such as Camera Shatter that costs around UGX.70m. inspection, I noted that fluoroscopy machine room was being used for prayers. On the fluoroscopy machine costs between UGX.700 to 800 million. the Market, Accounting Officer explained that the Hospital management had contacted the local service provider \u2013 M/S Pacific Diagnostics to have the machine repaired. I advised the Accounting Officer to ensure that the missing components are procured and the machinery put to use. Flouroscopy Machine On **Recommendation** The", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "place as required. Management would wait for a machine to break down and if funds were available, repairs would be undertaken. Details in Appendix V.", "metadata": {"headings": [{"headings_0": {"content": "place as required. Management would wait for a machine to break down and if funds were available, repairs would be undertaken. Details in Appendix V.", "page": 20, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to undertake maintenance planning based on analysed equipment data leads", "metadata": {"headings": [{"headings_0": {"content": "Failure to undertake maintenance planning based on analysed equipment data leads", "page": 20, "level": 2}}, {"headings_1": {"content": "place as required. Management would wait for a machine to break down and if funds were available, repairs would be undertaken. Details in Appendix V.", "page": 20, "level": 4}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to haphazard maintenance of equipment and prolonged down time, which affect service delivery in terms of reliability and quality of health care.", "metadata": {"headings": [{"headings_0": {"content": "Failure to undertake maintenance planning based on analysed equipment data leads", "page": 20, "level": 2}}, {"headings_1": {"content": "place as required. Management would wait for a machine to break down and if funds were available, repairs would be undertaken. Details in Appendix V.", "page": 20, "level": 4}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "page": 20, "level": 4}}, {"headings_1": {"content": "Failure to undertake maintenance planning based on analysed equipment data leads", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Plans were not availed for audit verification.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "page": 20, "level": 4}}, {"headings_1": {"content": "Failure to undertake maintenance planning based on analysed equipment data leads", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "page": 20, "level": 4}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always ensure proper planning for medical equipment maintenance to sustain the intended healthcare benefits and preserve capital investments. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "page": 20, "level": 4}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "page": 20, "level": 4}}]], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "Management of Non-Tax Revenue", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Hospital had a budget of NTR of UGX 800,000,000 of this UGX 551,529,868 was", "metadata": {"headings": [{"headings_0": {"content": "The Hospital had a budget of NTR of UGX 800,000,000 of this UGX 551,529,868 was", "page": 20, "level": 2}}, {"headings_1": {"content": "Management of Non-Tax Revenue", "page": 20, "level": 3}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collected. I reviewed the processes and systems in place to facilitate the collection of revenue at the hospital and I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "collected. I reviewed the processes and systems in place to facilitate the collection of revenue at the hospital and I noted the following;", "page": 20, "level": 4}}, {"headings_1": {"content": "The Hospital had a budget of NTR of UGX 800,000,000 of this UGX 551,529,868 was", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1", "metadata": {"headings": [{"headings_0": {"content": "collected. I reviewed the processes and systems in place to facilitate the collection of revenue at the hospital and I noted the following;", "page": 20, "level": 4}}, {"headings_1": {"content": "The Hospital had a budget of NTR of UGX 800,000,000 of this UGX 551,529,868 was", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of a waivers policy", "metadata": {"headings": [{"headings_0": {"content": "Lack of a waivers policy", "page": 20, "level": 3}}, {"headings_1": {"content": "collected. I reviewed the processes and systems in place to facilitate the collection of revenue at the hospital and I noted the following;", "page": 20, "level": 4}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the government through Kiruddu Hospital has a cost-sharing mechanism", "metadata": {"headings": [{"headings_0": {"content": "Lack of a waivers policy", "page": 20, "level": 3}}, {"headings_1": {"content": "collected. I reviewed the processes and systems in place to facilitate the collection of revenue at the hospital and I noted the following;", "page": 20, "level": 4}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "that charges a dialysis session at UGX.60,000. Through review of NTR collections, it", "metadata": {"headings": [{"headings_0": {"content": "that charges a dialysis session at UGX.60,000. Through review of NTR collections, it", "page": 20, "level": 2}}, {"headings_1": {"content": "Lack of a waivers policy", "page": 20, "level": 3}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "was established that management granted waivers to thirty-two (32) dialysis patients totalling UGX.40,460,000 as detailed in Appendix VI.", "metadata": {"headings": [{"headings_0": {"content": "that charges a dialysis session at UGX.60,000. Through review of NTR collections, it", "page": 20, "level": 2}}, {"headings_1": {"content": "Lack of a waivers policy", "page": 20, "level": 3}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "However, I noted a number of gaps as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "However, I noted a number of gaps as detailed below;", "page": 20, "level": 2}}, {"headings_1": {"content": "that charges a dialysis session at UGX.60,000. Through review of NTR collections, it", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\uf0b7 The hospital had no approved waivers policy to provide guidance on the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The hospital had no approved waivers policy to provide guidance on the", "page": 20, "level": 2}}, {"headings_1": {"content": "However, I noted a number of gaps as detailed below;", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "circumstances under which waivers may be granted,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The hospital had no approved waivers policy to provide guidance on the", "page": 20, "level": 2}}, {"headings_1": {"content": "However, I noted a number of gaps as detailed below;", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "page": 20, "level": 2}}, {"headings_1": {"content": "\uf0b7 The hospital had no approved waivers policy to provide guidance on the", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "existence of an approved policy.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "page": 20, "level": 2}}, {"headings_1": {"content": "\uf0b7 The hospital had no approved waivers policy to provide guidance on the", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "page": 20, "level": 2}}, {"headings_1": {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collections from dialysis patients. \n6.2", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "page": 20, "level": 2}}, {"headings_1": {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "page": 20, "level": 2}}, [{"headings_0": {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "page": 20, "level": 2}}, {"headings_1": {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of Dialysis Services", "metadata": {"headings": [{"headings_0": {"content": "Management of Dialysis Services", "page": 21, "level": 3}}, {"headings_1": {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "page": 20, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Hospital budgeted to procure medical supplies and services (code 224001) worth", "metadata": {"headings": [{"headings_0": {"content": "Management of Dialysis Services", "page": 21, "level": 3}}, {"headings_1": {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "page": 20, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.9,261,000,000 out of which UGX.8,941,000,000 was warranted. Through review", "metadata": {"headings": [{"headings_0": {"content": "UGX.9,261,000,000 out of which UGX.8,941,000,000 was warranted. Through review", "page": 21, "level": 2}}, {"headings_1": {"content": "Management of Dialysis Services", "page": 21, "level": 3}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of the payments records, it was established that a total of UGX.8,557,380,658 was spent during the year under review. Included in this figure is a sum of UGX.5,494,315,000 that was spent on procurement of dialysis consumables.", "metadata": {"headings": [{"headings_0": {"content": "of the payments records, it was established that a total of UGX.8,557,380,658 was spent during the year under review. Included in this figure is a sum of UGX.5,494,315,000 that was spent on procurement of dialysis consumables.", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.9,261,000,000 out of which UGX.8,941,000,000 was warranted. Through review", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Through interviews with the In-Charge (IC) of the KNRH-Dialysis unit, it was", "metadata": {"headings": [{"headings_0": {"content": "of the payments records, it was established that a total of UGX.8,557,380,658 was spent during the year under review. Included in this figure is a sum of UGX.5,494,315,000 that was spent on procurement of dialysis consumables.", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.9,261,000,000 out of which UGX.8,941,000,000 was warranted. Through review", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "metadata": {"headings": [{"headings_0": {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "page": 21, "level": 2}}, {"headings_1": {"content": "of the payments records, it was established that a total of UGX.8,557,380,658 was spent during the year under review. Included in this figure is a sum of UGX.5,494,315,000 that was spent on procurement of dialysis consumables.", "page": 21, "level": 4}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mbarara regional referral hospitals by issuing them all medical supplies and technical support needed to offer dialysis services over the year of audit.", "metadata": {"headings": [{"headings_0": {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "page": 21, "level": 2}}, {"headings_1": {"content": "of the payments records, it was established that a total of UGX.8,557,380,658 was spent during the year under review. Included in this figure is a sum of UGX.5,494,315,000 that was spent on procurement of dialysis consumables.", "page": 21, "level": 4}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "page": 21, "level": 2}}, {"headings_1": {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RRH (5,947) and Lira RRH (3,125) respectively. \nFrom analysis of the stores/inventory cards, data relating to opening stocks, additions over the year and issuances were extracted as laid out in the table below;", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "page": 21, "level": 2}}, {"headings_1": {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "page": 21, "level": 2}}, [{"headings_0": {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "page": 21, "level": 2}}, {"headings_1": {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 13: Showing Dialysis stocks and issuances over the audited period", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing Dialysis stocks and issuances over the audited period", "page": 21, "level": 1}}, {"headings_1": {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["", "", "", "", "**Dialysis Unit**", "**Mba rara**", "**Lev el 7**", "**Lira**", "", "", ""], ["Acid Concentr ate (5L)", "2380", "15775", "18155", "13709", "1330", "4900", "802", "20,741", "-2586", "Negative stocks is evident of incomplete stock records"], ["Dialyzers", "3059", "16323", "19382", "13101", "1400", "5120", "976", "20,597", "-1215", null], ["Blood line Tubing system", "5297", "15905", "21202", "12970", "1400", "5120", "632", "20,122", "1,080", "Inventory report indicated closing balance of 2,522 above expected stock balance of 1,080"], ["Bicarbon ate powder", "2680", "18575", "21255", "15338", "1750", "3500", "670", "21,258", "-3", "Negative stocks is evident of incomplete stock records"], ["Haemodi alysis Catheter", "38", "650", "688", "379", "67", "5", "44", "495", "193", "The expected closing balance for Catheter was 193 yet the stock card had 200. The hemoperfusion cartridge could not be traced to the end-of- year stock report"], ["Hemope rfusion Cartridg e HA130", "15", "201", "216", "115", "0", "0", "1", "116", "100", null], ["", "", "", "", "**55,612**", "**5,9 47**", "**18, 645**", "**3,1 25**", "**83,32 9**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing Dialysis stocks and issuances over the audited period", "page": 21, "level": 1}}, {"headings_1": {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Dialysis Consu mables", "Bal b/f", "Quant ity In", "Availa ble stock", "Quantity Out", "None", "None", "None", "Total Quant ity Out", "Expec ted stock Balan ce", "Audit remark"], "type": "table"}}, {"content": "revenue due to deaths and other reasons, I could not determine any revenue losses", "metadata": {"headings": [{"headings_0": {"content": "revenue due to deaths and other reasons, I could not determine any revenue losses", "page": 22, "level": 2}}, {"headings_1": {"content": "Table 13: Showing Dialysis stocks and issuances over the audited period", "page": 21, "level": 1}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to that effect.", "metadata": {"headings": [{"headings_0": {"content": "revenue due to deaths and other reasons, I could not determine any revenue losses", "page": 22, "level": 2}}, {"headings_1": {"content": "Table 13: Showing Dialysis stocks and issuances over the audited period", "page": 21, "level": 1}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that Kiruddu National Referral Hospital signed", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that Kiruddu National Referral Hospital signed", "page": 22, "level": 2}}, {"headings_1": {"content": "revenue due to deaths and other reasons, I could not determine any revenue losses", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Memoranda of understanding with Mbarara and Lira Regional Referral Hospitals to be", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that Kiruddu National Referral Hospital signed", "page": 22, "level": 2}}, {"headings_1": {"content": "revenue due to deaths and other reasons, I could not determine any revenue losses", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "able to indicate the responsibilities and roles of each of the parties involved. The under", "metadata": {"headings": [{"headings_0": {"content": "able to indicate the responsibilities and roles of each of the parties involved. The under", "page": 22, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that Kiruddu National Referral Hospital signed", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collections were caused by the following reasons:", "metadata": {"headings": [{"headings_0": {"content": "able to indicate the responsibilities and roles of each of the parties involved. The under", "page": 22, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that Kiruddu National Referral Hospital signed", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Some patients are not able to pay despite the fact they are advised to process waivers because they know this is a public Hospital mandated to provide free", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Some patients are not able to pay despite the fact they are advised to process waivers because they know this is a public Hospital mandated to provide free", "page": 22, "level": 4}}, {"headings_1": {"content": "able to indicate the responsibilities and roles of each of the parties involved. The under", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "medical care services.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Some patients are not able to pay despite the fact they are advised to process waivers because they know this is a public Hospital mandated to provide free", "page": 22, "level": 4}}, {"headings_1": {"content": "able to indicate the responsibilities and roles of each of the parties involved. The under", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Limited accounts team to adequately cover all service points especially at night. Management is going to deploy some at night to improve the NTR collections.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Limited accounts team to adequately cover all service points especially at night. Management is going to deploy some at night to improve the NTR collections.", "page": 22, "level": 4}}, {"headings_1": {"content": "\uf0b7 Some patients are not able to pay despite the fact they are advised to process waivers because they know this is a public Hospital mandated to provide free", "page": 22, "level": 4}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\uf0b7 This is a chronic disease and very expensive to manage, therefore most patients", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 This is a chronic disease and very expensive to manage, therefore most patients", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 Limited accounts team to adequately cover all service points especially at night. Management is going to deploy some at night to improve the NTR collections.", "page": 22, "level": 4}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "who have been on dialysis for long time are too impoverished to pay even if they wanted.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 This is a chronic disease and very expensive to manage, therefore most patients", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 Limited accounts team to adequately cover all service points especially at night. Management is going to deploy some at night to improve the NTR collections.", "page": 22, "level": 4}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 In the event of death, recovery of unpaid dues from the dead is problematic and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In the event of death, recovery of unpaid dues from the dead is problematic and", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 This is a chronic disease and very expensive to manage, therefore most patients", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the hospital was compiling losses incurred.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In the event of death, recovery of unpaid dues from the dead is problematic and", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 This is a chronic disease and very expensive to manage, therefore most patients", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 The entity has a sheet which shows how much each patient has paid, how much", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The entity has a sheet which shows how much each patient has paid, how much", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 In the event of death, recovery of unpaid dues from the dead is problematic and", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "is pending and how much is a bad debt. But we are finding difficulty in demanding payments from them because they are impoverished and know that Kiruddu NRH is the last resort for Dialysis services in Uganda, since Government already procures the supplies for them.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The entity has a sheet which shows how much each patient has paid, how much", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 In the event of death, recovery of unpaid dues from the dead is problematic and", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Additionally, the Accounting officer attributed the incomplete stock records to omission errors. For instance, the opening balance on stock cards for acid concentrate was recorded at 2,380 as opposed to the closing balance stock card of 4,234 for FY 2021/22. This had been solved by computerising stock management on E-AFYA", "metadata": {"headings": [{"headings_0": {"content": "Additionally, the Accounting officer attributed the incomplete stock records to omission errors. For instance, the opening balance on stock cards for acid concentrate was recorded at 2,380 as opposed to the closing balance stock card of 4,234 for FY 2021/22. This had been solved by computerising stock management on E-AFYA", "page": 22, "level": 4}}, {"headings_1": {"content": "\uf0b7 The entity has a sheet which shows how much each patient has paid, how much", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "system.", "metadata": {"headings": [{"headings_0": {"content": "Additionally, the Accounting officer attributed the incomplete stock records to omission errors. For instance, the opening balance on stock cards for acid concentrate was recorded at 2,380 as opposed to the closing balance stock card of 4,234 for FY 2021/22. This had been solved by computerising stock management on E-AFYA", "page": 22, "level": 4}}, {"headings_1": {"content": "\uf0b7 The entity has a sheet which shows how much each patient has paid, how much", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Additionally, the Accounting officer attributed the incomplete stock records to omission errors. For instance, the opening balance on stock cards for acid concentrate was recorded at 2,380 as opposed to the closing balance stock card of 4,234 for FY 2021/22. This had been solved by computerising stock management on E-AFYA", "page": 22, "level": 4}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely update of stock cards and also ensure", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer should ensure timely update of stock cards and also ensure", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "material misstatement of this other information, I am required to report that fact. I have", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information, I am required to report that fact. I have", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting Officer should ensure timely update of stock cards and also ensure", "page": 22, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nothing to report in this regard. \nManagement Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information, I am required to report that fact. I have", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting Officer should ensure timely update of stock cards and also ensure", "page": 22, "level": 2}}, [{"headings_0": {"content": "material misstatement of this other information, I am required to report that fact. I have", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting Officer should ensure timely update of stock cards and also ensure", "page": 22, "level": 2}}]], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "metadata": {"headings": [{"headings_0": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 23, "level": 2}}, {"headings_1": {"content": "material misstatement of this other information, I am required to report that fact. I have", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable", "metadata": {"headings": [{"headings_0": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable", "page": 23, "level": 2}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to Parliament for the funds and resources of Kiruddu National Referral Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable", "page": 23, "level": 2}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 23, "level": 4}}, {"headings_1": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 23, "level": 4}}, {"headings_1": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 23, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 23, "level": 4}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Hospital's financial reporting process. \nAuditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 23, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 23, "level": 4}}, [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 23, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 23, "level": 4}}], [{"headings_0": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 23, "level": 4}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such", "page": 23, "level": 4}}]], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 23, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 23, "level": 4}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a whole are free from material misstatement, whether due to fraud or error, and to issue an", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 23, "level": 2}}, {"headings_1": {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer", "page": 23, "level": 4}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "metadata": {"headings": [{"headings_0": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 23, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a", "metadata": {"headings": [{"headings_0": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 23, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "metadata": {"headings": [{"headings_0": {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 23, "level": 2}}, {"headings_1": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "considered material if, individually or in 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": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 23, "level": 2}}, {"headings_1": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 23, "level": 2}}, {"headings_1": {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 23, "level": 2}}, {"headings_1": {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 23, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 23, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "metadata": {"headings": [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 23, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "conclusions are based on the audit evidence obtained up to the date of my auditor's", "metadata": {"headings": [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 23, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 23, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "page": 24, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 23, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "page": 24, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 23, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 24, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 24, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "page": 24, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 24, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "page": 24, "level": 2}}]], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "deficiencies in internal control that I identify during my audit.", "metadata": {"headings": [{"headings_0": {"content": "deficiencies in internal control that I identify during my audit.", "page": 24, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 24, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ethical requirements regarding independence and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 24, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 24, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 24, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "circumstances, I determine that a matter should not be communicated in my report because", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 24, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 24, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 24, "level": 3}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 24, "level": 3}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "my work described on the audit of Financial Statements, that; the activities, financial", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; the activities, financial", "page": 24, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 24, "level": 3}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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": "my work described on the audit of Financial Statements, that; the activities, financial", "page": 24, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 24, "level": 3}}], "page": 24, "document_name": "Kiruddu National 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": 24, "level": 3}}, {"headings_1": {"content": "my work described on the audit of Financial Statements, that; the activities, financial", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 24, "level": 3}}, {"headings_1": {"content": "my work described on the audit of Financial Statements, that; the activities, financial", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "findings on the compliance of the Hospital with specific matters in key legislations. I performed", "metadata": {"headings": [{"headings_0": {"content": "findings on the compliance of the Hospital with specific matters in key legislations. I performed", "page": 24, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 24, "level": 3}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "procedures primarily to identify findings but not to gather evidence to express assurance.", "metadata": {"headings": [{"headings_0": {"content": "findings on the compliance of the Hospital with specific matters in key legislations. I performed", "page": 24, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 24, "level": 3}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 25, "level": 3}}, {"headings_1": {"content": "findings on the compliance of the Hospital with specific matters in key legislations. I performed", "page": 24, "level": 2}}], "page": 25, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix I: Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 25, "level": 3}}], "page": 25, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Human Capital Development", "Population Health Safety and Management.", "due 1203010509 Reduced morbidity and mortality to HIV/AIDs TB and malaria and other communicable diseases.", "320033 Outpatient Services", "1,595,749", "4", "4", "0", "0"], ["2", "Human Capital Development", "Population Health Safety and Management.", "1203010201 service delivery monitored.", "000001 Audit and Risk management.", "18,000", "2", "2", "0", "0"], ["3", "Human Capital Development", "Population Health Safety and Management.", "1203010513 service delivery standards disseminated and implemented.", "320021 management support services. Hospital and", "1,381,497", "7", "7", "0", "0"], [null, null, null, null, null, "", null, null, null, null], ["4", "Human Capital Development", "Population Health Safety and Management.", "1203010510 Hospitals and HCs rehabilitated or expanded", "000002 Construction Management", "499,620", "8", "8", "0", "0"], ["", "**Total**", "", "", "", "**3,494,866**", "**21**", "**21**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 25, "level": 3}}], "page": 25, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub-program", "PIAP-out", "Budget Out-put", "Total Out- put expenditure UGX \u2018000\u201d", "Total No of activitie s", "Number of fully implem ented activitie s", "Number of Partially Implemented activities.", "Number activities were implemented of that not"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 25, "level": 3}}], "page": 25, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appandix II: Partially implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}, {"headings_1": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}], "page": 26, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["", "", "", "", "", "", "", "", "", ""], ["1", "Human Capital Development", "Population Health Safety and Management.", "1203010509 Reduced morbidity and mortality due to HIV/AIDs TB and malaria and other communicable diseases.", "320113 Prevention and rehabilitation services", "769,999", "3", "2", "1", "0"], [null, "Human Capital Development", "Population Health Safety and Management.", "1203010514 Reduced morbidity and mortality due to HIV/AIDs TB and malaria and other communicable diseases.", null, null, "3", "2", "1", "0"], ["2", "Human Capital Development", "Population Health Safety and Management.", "1203010510 Laboratory quality management system in place.", "320009 Diagnostic Services.", "120,000", "11", "8", "3", "0"], ["3", "", "", "Target fully 1203010518 population immunized.", "320022 Immunizatio n Services", "39,999", "2", "1", "1", "0"], ["4", "Human Capital Development", "Population Health Safety and Management.", "1203010514 Reduced morbidity and mortality due to HIV/AIDs, TB and malaria and other communicable diseases.", "320023 Inpatient services.", "1,866,197", "4", "1", "3", "0"], ["", "**Total**", "", "", "", "**2,796,195**", "**23**", "**14**", "**9**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}, {"headings_1": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}], "page": 26, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub-program", "PIAP-output", "Budget Out-put", "Total Out- put expenditure UGX \u2018000\u201d", "Total No activities", "Number of fully implemente d activities", "Number of Partially Implemented activities.", "Number activities were implemented of that not"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}, {"headings_1": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}], "page": 26, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix III: Expired Drugs", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 27, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["EXPIRIES LIST F/Y 2022/23", null, null, null, null, null, null], ["Item Description", "**Uom**", "**Qty Expired**", "**Expiry Date**", "**Batch No.**", "**Unit Cost**", "**Total Cost**"], ["DARUNAVIR 150MG TABLETS", "120", "20", "Sep-22", "JJZTB00", "", "-"], ["DARUNAVIR 600MG TABLETS", "60", "24", "Aug-22", "J12800", "", "-"], ["COVID-19 AG TEST KIT", "1", "98", "Jan-23", "QC03021014", "", "-"], ["DOLUTEGRAVIR 10MG 90'S", "1", "40", "22-Dec", "3128935", "", "-"], ["Q-TIB TABLETS (ISONIAZID/PYRIDOXINE/CO-TRIMOXAZOLE)", "30", "455", "23-Jan", "PA00216", "", "-"], ["PYRIDOXINE TABLETS", "1000", "3", "Jan-23", "521", "", "-"], ["MICROGYNON", "84", "74", "Feb-23", "KT06FB4", "", "-"], ["TDF/LAMIVUDINE/EFAVIRENZ", "30", "100", "May-23", "QK10671", "", "-"], ["COTTON TIPPED APPLICATORS", "1", "100", "May-23", "200608", "", "-"], ["OXYGEN ANALYZER", "1", "1", "Feb-23", "PA04941", "", "-"], ["METRONIDAZOLE INJ", "1", "1", "Dec-20", "515374", "1,150", "1,150"], ["LOPERAMIDE CAPSULES", "1", "60", "Jun-22", "519", "34", "2,040"], ["DYNAPAR INJ", "1", "2", "Aug-21", "D35374", "1,050", "2,100"], ["LIDOCAINE INJ", "1", "2", "Mar-22", "1904877", "1,400", "2,800"], ["D50% INFUSION", "1", "1", "Apr-22", "2.90E+221", "3,100", "3,100"], ["ACICLOVIR CREAM", "1", "6", "Mar-23", "K02003", "1,300", "7,800"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 27, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 27, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["HYDROCORTISONE EYE DROPS", "1", "1", "Apr-23", "NZ1E07", "8,300", "8,300"], ["DYNAPAR INJ", "1", "10", "Jul-22", "D35590", "1,050", "10,500"], ["SUPP PCM 250MG", "5", "2", "Dec-19", "G1ACA002", "5,300", "10,600"], ["MAGNESIUM TRISILICATE TABS", "1000", "1", "Oct-22", "8420", "12,500", "12,500"], ["AMINOPHYLLINE 250MG/10ML INJ. SLOW IV INF 10ML", "1", "17", "44743", "TAA010820", "800", "13600"], ["DICLOFENAC INJ", "1", "14", "Oct-22", "191101", "1,050", "14,700"], ["ASPRIN TABS 300MG", "1000", "1", "Jan-23", "121", "14,900", "14,900"], ["MEROPENEM 500MG", "1", "1", "Jan-22", "XB-19021", "15,850", "15,850"], ["EPHEDRINE INJ", "1", "6", "Mar-23", "124923", "2,675", "16,050"], ["KETOCONAZOLE TABS", "100", "2", "Jan-23", "521", "8,200", "16,400"], ["INSULATARD", "1", "1", "Oct-22", "KT60B87", "19,100", "19,100"], ["SIMVASTATIN 40MG", "28", "1", "Nov-22", "G2001933", "20,000", "20,000"], ["TRAMADOL INJ", "5", "9", "May-22", "M909622", "2,650", "23,850"], ["LOPERAMIDE 2MG CAPSULES", "100", "12", "Apr-23", "OO821", "2,450", "29,400"], ["ACETYLSALYCILIC ACID 300MG TABLETS", "1000", "2", "Jul-22", "520", "14,900", "29,800"], ["NASAL GASTRIC TUBES SIZE 16", "1", "39", "Feb-23", "MD17217801", "800", "31,200"], ["PHENOBARBITAL TAB", "1000", "1", "23-Jan", "520", "38,200", "38,200"], ["ABSORBABLE SUTURE (PGA) TAPER POINT G1", "12", "1", "Jan-23", "PZ 552", "60,000", "60,000"], ["ABSORBABLE SUTURE (16MM 3/8 CUTTING) 4-0", "12", "1", "Jun-22", "LB7BGDN", "60,000", "60,000"], ["DOMPERIDONE TABS 10MG", "1", "500", "Nov-22", "FB9014", "142", "71,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 28, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["EXPIRIES LIST F/Y 2022/23", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "25", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 28, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["GRANISETRON INJ", "1", "4", "Mar-22", "23266", "20,070", "80,280"], ["CLONAZEPAM TABS", "30", "4", "Feb-23", "50320", "20,150", "80,600"], ["CIPROFLOXACIN TABS", "100", "7", "Jun-22", "XC9004", "13,550", "94,850"], ["PHYTOMENADIONE INJECTION BP", "1", "166", "Nov-22", "0EAO8324", "700", "116,200"], ["ABSORBABLE SUTURE (PGA) TAPER POINT G1", "12", "2", "Mar-23", "PZ991", "60,000", "120,000"], ["PHENOBARBITAL INJ 200MG/ML", "10", "2", "Jun-23", "O136564", "69,700", "139,400"], ["AMPHOTERICIN B INJ 50MG (DEOXYCHOLATE)", "1", "7", "31-Jan", "A03021003", "20,000", "140,000"], ["CHLOPROMAZINE INJ", "1", "319", "Feb-23", "OEA03080", "535", "170,665"], ["TIMOLOL MALEATE 0.5% W/V", "1", "83", "Nov-22", "081A067", "2,200", "182,600"], ["OLANZAPNE 10MG TABS", "100", "4", "22-Dec", "G100275", "46,400", "185,600"], ["DEXTROSE 50% INJECTION", "1", "142", "Jun-23", "29G06721", "1,500", "213,000"], ["CODEINE TABS", "100", "6", "Jun-22", "CD-R001", "38,600", "231,600"], ["AMLOZAR TABS", "1", "30", "Aug-21", "2ATP0074", "12,000", "360,000"], ["MANNITOL INJ", "100", "14", "Jan-23", "24B05520", "36,000", "504,000"], ["DOXYCYCLINE CAPS", "1", "70", "Mar-22", "780", "7,500", "525,000"], ["CIPROFLOXACIN 0.2% W/V", "1", "509", "Nov-22", "30LO2120", "1,300", "661,700"], ["BARIUM SULPHATE SUSPENSION 1KG", "1", "20", "Mar-23", "O3200401", "41,500", "830,000"], ["HYDRALAZINE INJECTION 20MG/ML", "5", "39", "Aug-22", "OEB09412", "21650", "844350"], ["CIPROFLOXACIN 0.2% W/V", "1", "808", "Feb-23", "30C03521", "1,300", "1,050,400"], ["DOPAMINE HYDROCHLORIDE INJ 200MG/ML", "1", "200", "Jun-23", "90MG141", "6,100", "1,220,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 29, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["EXPIRIES LIST F/Y 2022/23", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 29, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["VITAMIN B COMPLEX INJECTION", "10", "730", "Oct-22", "191140", "2,050", "1,496,500"], ["TERLIPRESSIN ACETATE", "1", "15", "Aug-22", "NS107", "107,000", "1,605,000"], ["DYNAPAR INJ", "1", "2075", "Jan-23", "D35598", "1,050", "2,178,750"], ["THIOPENTAL INJECTION 500MG", "1", "435", "Mar-23", "306285", "6,125", "2,664,375"], ["EPHEDRINE INJ 30MG/ML", "1", "110", "Mar-23", "O124923", "26,750", "2,942,500"], ["ENALAPRIL 10MG TABLETS", "100", "94", "Jun-23", "B2101958", "32,550", "3,059,700"], ["CISATRACURIUM INJECTION", "5", "10", "May-23", "74611121", "368,500", "3,685,000"], ["VITAMIN B COMPLEX", "1000", "1", "", "", "4,400", "4,400"], ["SUXAMETHONIUM CHLORIDE 100MG", "100", "20", "Nov-22", "801", "255,400", "5,108,000"], ["CHLOROQUINE 250MG TABLETS", "100", "21", "Oct-22", "219", "11,500", "241,500"], ["", "", "", "", "", "**Total cost**", "**31,270,910**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 30, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["EXPIRIES LIST F/Y 2022/23", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 30, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["21/06/2023", "Artemether 20MG + Lumefantrine 120MG", "GFD", "180", "180", "-", "180", "30,387", "5,469,660"], ["", "Artesunate Injection 60MG VIAL", "GFD", "600", "600", "-", "600", "5,429", "3,257,400"], ["", "Azithrmycin Tablets 500mg", "GOU", "200", "200", "-", "200", "1,553", "310,600"], ["", "Midazolam 5mg/3ml", "GOU", "200", "200", "-", "200", "42,800", "8,560,000"], ["Dexamethasone 4mg/2ml Injection", "GOU", "500", "500", "-", "500", "26,001", "13,000,500", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 30, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Date", "Medicine", "Funding source", "Received from NMS -D", "Quantity on Delivery notes - E", "Quantity Entered on Stock Card - F", "Unrecorde d stock", "Unit price (UGX)", "Value (UGX)"], "type": "table"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 30, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "Epinephrine (adrenaline) 1mg/ml", "GOU", "500", "500", "-", "500", "58,636", "29,318,000"], ["", "Alcohol 95% not denaturated 20ltr container", "GOU", "20", "20", "-", "20", "198,077", "3,961,540"], ["", "Cis-Atracurium Injection", "GOU", "10", "10", "-", "10", "361,482", "3,614,820"], ["", "Disinfectant 500GM Grannules", "GOU", "40", "40", "-", "40", "319,523", "12,780,920"], ["", "Dry imaging Films 25\\*30cm", "GOU", "4", "4", "-", "4", "599,200", "2,396,800"], ["Isoflurane 250 inhalation", "GOU", "50", "50", "-", "50", "121,241", "6,062,050", null], ["29/04/2023", "Etravirine 100MG", "GFD", "443", "443", "441", "2", "136,194", "272,388"], ["", "Nevirapine 50MG/5ML 100ML Bottle", "USG", "24", "24", "-", "24", "4,971", "119,304"], ["", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "198,770", "1,987,700"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["", "Cis-Atracurium Injection", "GOU", "5", "5", "-", "5", "361,268", "1,806,340"], ["", "Disinfectant Grannules 500GM", "GOU", "20", "20", "-", "20", "319,523", "6,390,460"], ["Silk non absorvable surgical Suture, black braided 4/0", "GOU", "5", "5", "-", "5", "425,325", "2,126,625", null], ["15/03/2023", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "208,415", "2,084,150"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["", "Disinfectant 500GM Grannules", "GOU", "20", "20", "-", "20", "319,523", "6,390,460"], ["Silk non absorvable surgical Suture, black braided 4/0", "GOU", "5", "5", "-", "5", "425,325", "2,126,625", null], ["27/02/2023", "4mg/2ml Dexamethasone Injection", "GOU", "3", "3", "-", "3", "12,601", "37,803"], ["", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "225,223", "2,252,230"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["Raltegravir 400mg Tablets", "GFD", "62", "62", "-", "62", "149,894", "9,293,428", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 31, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Date", "Medicine", "Funding source", "Received from NMS -D", "Quantity on Delivery notes - E", "Quantity Entered on Stock Card - F", "Unrecorde d stock", "Unit price (UGX)", "Value (UGX)"], "type": "table"}}, {"content": "28", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 31, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "Silk non absorvable surgical Suture, black braided 4/0", "GOU", "5", "5", "-", "5", "425,325", "2,126,625"], ["27/01/2023", "Trifluoperazine Tablets 5mg", "GOU", "5", "5", "-", "5", "134,820", "674,100"], ["", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "225,223", "2,252,230"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["", "Disinfectant 500GM Grannules", "GOU", "20", "20", "-", "20", "319,523", "6,390,460"], ["Silk non absorvable surgical Suture, black braided 4/0", "GOU", "5", "5", "-", "5", "425,325", "2,126,625", null], ["04/01/2023", "Etravirine 100MG", "GFD", "388", "388", "253", "135", "112,254", "15,154,290"], ["Raltegravir 400mg Tablets", "GFD", "60", "60", "-", "60", "149,894", "8,993,640", null], ["19/12/2022", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["Silk non absorvable surgical Suture, black braided 4/0", "GOU", "5", "5", "-", "5", "425,325", "2,126,625", null], ["11/11/2022", "disinfections 2.5g tablets Chlorine release tablets for", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["Isoflurane 250 inhalation", "GOU", "25", "25", "-", "25", "117,822", "2,945,550", null], ["25/10/2022", "Alcohol 95% not denaturated 20ltr container", "GOU", "5", "5", "-", "5", "198,419", "992,095"], ["12/10/2022", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "119,709", "1,197,090"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["", "Dry imaging Films 25\\*30cm", "GOU", "2", "2", "-", "2", "535,000", "1,070,000"], ["", "Isoflurane 250 inhalation", "GOU", "25", "25", "-", "25", "117,822", "2,945,550"], ["Sevoflurane 250ml Vial Inhalation", "GOU", "5", "5", "-", "5", "674,100", "3,370,500", null], ["23/09/2022", "Azithrmycin Tablets 500mg", "GOU", "200", "200", "-", "200", "1,555", "311,000"], ["", "Midazolam 5mg/3ml", "GOU", "200", "200", "-", "200", "61,536", "12,307,200"], ["", "Epinephrine 1mg/ml (adrenaline)", "GOU", "500", "500", "-", "500", "58,633", "29,316,500"], ["Diazepam 10mg/2ml", "GOU", "300", "300", "-", "300", "40,016", "12,004,800", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 32, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Date", "Medicine", "Funding source", "Received from NMS -D", "Quantity on Delivery notes - E", "Quantity Entered on Stock Card - F", "Unrecorde d stock", "Unit price (UGX)", "Value (UGX)"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 32, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "Cefotaxime 1gm/Vial Injection", "GOU", "50", "50", "-", "50", "3,371", "168,550"], ["", "Ceftriaxone Injection 1g", "GOU", "5,000", "5,000", "-", "5,000", "1,252", "6,260,000"], ["", "Ampicillin / Injection 500mg Cloxacillin", "GOU", "2", "2", "-", "2", "60,883", "121,766"], ["", "Amoxicillin Capsules 250mg", "GOU", "2", "2", "-", "2", "61,950", "123,900"], ["", "Amoxicillin Capsules 250mg", "GOU", "13", "13", "-", "13", "61,950", "805,350"], ["", "Benzhexol Tablets 2mg", "GOU", "5", "5", "-", "5", "65,270", "326,350"], ["", "Bupivacaine HCL and 0.5 Dextrose Injection.", "GOU", "60", "60", "-", "60", "85,859", "5,151,540"], ["", "Albendazole Chewable tablet 400mg", "GOU", "2", "2", "-", "2", "55,640", "111,280"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["", "Cis-Atracurium Injection", "GOU", "5", "5", "-", "5", "353,236", "1,766,180"], ["", "Isoflurane 250 inhalation", "GOU", "25", "25", "-", "25", "117,822", "2,945,550"], ["Sevoflurane 250ml Vial Inhalation", "GOU", "5", "5", "-", "5", "674,100", "3,370,500", null], ["20/08/2022", "Etravirine 100MG", "GFD", "338", "338", "135", "203", "112,254", "22,787,562"], ["", "Nevirapine 100ML Bottle 50MG/5ML", "GFD", "6", "6", "-", "6", "4,708", "28,248"], ["", "Midazolam 5mg/3ml", "GOU", "200", "200", "40", "160", "61,536", "9,845,760"], ["", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "231,120", "2,311,200"], ["", "Raltegravir 400mg Tablets", "GFD", "60", "60", "-", "60", "149,894", "8,993,640"], ["", "", "", "", "", "", "", "**307,822,995**", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 33, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Date", "Medicine", "Funding source", "Received from NMS -D", "Quantity on Delivery notes - E", "Quantity Entered on Stock Card - F", "Unrecorde d stock", "Unit price (UGX)", "Value (UGX)"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 33, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix V: Maintenance costs for machines", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 34, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["RB156/01/23", "20-Jan-23", "Maintenance machinery and equipment \\- spare parts for medical equipment", "3390617", "25-Jan-23", "15,254,237", "Pearl Medical Centre Limited", "1066605"], ["RB121/03/23", "27-Mar-23", "Maintenance machinery and equipment - engraving of KDRH assets", "4677705", "30-Mar-23", "847,458", "Model Contractors And Suppliers", "123175"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment - Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "921,669", "Jenach Ltd", "54647"], ["RB44/03/23", "15-Mar-23", "Maintenance machinery and equipment - installation of water dispensers", "4271078", "16-Mar-23", "1,940,000", "Kamedi Tech Health Care And Hospital Supplies Coltd", "882584"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "9,110,169", "Jenach Ltd", "54647"], ["RB157/06/23", "20-Jun-23", "Maintenance machinery and equipment", "6291381", "23-Jun-23", "381,675", "Jenach Ltd", "54647"], ["RB121/03/23", "27-Mar-23", "Maintenance machinery and equipment - engraving of KDRH assets", "4677705", "30-Mar-23", "152,542", "Model Contractors And Suppliers", "123175"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "5,120,381", "Jenach Ltd", "54647"], ["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment Other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "7,044,839", "Mikigan Investments (U) Limited", "807007"], ["RB157/06/23", "20-Jun-23", "Maintenance machinery and equipment", "6291381", "23-Jun-23", "2,120,416", "Jenach Ltd", "54647"], ["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "5,653,381", "Mikigan Investments (U) Limited", "807007"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "7,627,119", "Jenach Ltd", "54647"], ["RB157/06/23", "20-Jun-23", "Maintenance machinery and equipment", "6291381", "23-Jun-23", "896,533", "Jenach Ltd", "54647"], ["RB168/06/23", "22-Jun-23", "Imprest", "6326650", "23-Jun-23", "55,692", "Mugisha Ereazer", "209087"], ["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment Other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "1,268,071", "Mikigan Investments (U) Limited", "807007"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 34, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Invoice Number", "Invoice Date", "Description", "EFT / Check Number", "Payment Date", "Distribution Amount (UGX)", "Supplier", "Supplier Number"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 34, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment Other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "1,156,820", "Mikigan Investments (U) Limited", "807007"], ["RB80/11/22", "22-Nov-22", "renewal of license to use the CT Scan Machine", "2347278", "29-Nov-22", "800,000", "Nalweyiso Prossy", "208371"], ["RB157/06/23", "20-Jun-23", "Maintenance machinery and equipment", "6291381", "23-Jun-23", "161,376", "Jenach Ltd", "54647"], ["RB251/05/23", "29-May-23", "Maintenance Machinery and Equipment Other Than transport Equipment-Toutine repair and maintenance of CT Scan Machine", "5803924", "08-Jun-23", "7,886,400", "Pacific Diagnostics Ltd", "110025"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "6,355,932", "Jenach Ltd", "54647"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "1,144,068", "Jenach Ltd", "54647"], ["RB156/01/23", "20-Jan-23", "Maintenance machinery and equipment - spare parts for medical equipment", "3390617", "25-Jan-23", "10,754,237", "Pearl Medical Centre Limited", "1066605"], ["RB81/11/22", "22-Nov-22", "Maintenance- Machinery and Equipment - thermo- lucent detectors", "2347278", "29-Nov-22", "80,000", "Nalweyiso Prossy", "208371"], ["RB156/01/23", "20-Jan-23", "Maintenance machinery and equipment - spare parts for medical equipment", "3390617", "25-Jan-23", "1,935,763", "Pearl Medical Centre Limited", "1066605"], ["RB03/03/23", "03-Apr-23", "Maintenance machinery and equipment - supply of twenty counting trays for pharmacy dept.", "4735341", "05-Apr-23", "472,000", "Joint Medical Stores", "72823"], ["RB05/02/23", "09-Feb-23", "Maintenance equipment-car washing for the month of January 2023", "3713456", "15-Feb-23", "1,423,729", "Norieza Limited", "866334"], ["RB156/01/23", "20-Jan-23", "Maintenance machinery and equipment \\- spare parts for medical equipment", "3390617", "25-Jan-23", "2,745,762", "Pearl Medical Centre Limited", "1066605"], ["RB02/12/22", "01-Dec-22", "Engravement of medical equipment", "2622061", "13-Dec-22", "1,346,400", "Glorick Investments Ltd", "820644"], ["RB03/03/23", "03-Apr-23", "Maintenance machinery and equipment - supply of twenty counting trays for pharmacy dept.", "4735341", "05-Apr-23", "84,960", "Joint Medical Stores", "72823"], ["RB66/10/22", "18-Oct-22", "Air conditioners and Mortuary Fridges Maintenance machinery and equipment-", "1521162", "21-Oct-22", "1,372,881", "Jenach Ltd", "54647"], ["RB05/02/23", "09-Feb-23", "Maintenance equipment-car washing for the month of January 2023", "3713456", "15-Feb-23", "256,271", "Norieza Limited", "866334"], ["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment Other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "6,426,780", "Mikigan Investments (U) Limited", "807007"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 35, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Invoice Number", "Invoice Date", "Description", "EFT / Check Number", "Payment Date", "Distribution Amount (UGX)", "Supplier", "Supplier Number"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 35, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["RB02/12/22", "01-Dec-22", "Engravement of medical equipment", "2586736", "09-Dec-22", "1,346,400", "Glorick Investments Ltd", "820644"], ["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment Other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "1,017,609", "Mikigan Investments (U) Limited", "807007"], ["RB11/02/23", "09-Feb-23", "Maintenance- Machinery and Equipment other than Transport Equipment- Clearing, verification surgical instruments to KDRH certificate of", "3711995", "15-Feb-23", "400,000", "Falisy Lule", "820682"], ["RB178/10/22", "24-Oct-22", "Maintenance machinery and equipment- repair of operation table at Burns unit", "1655344", "27-Oct-22", "1,920,000", "Kamedi Tech Health Care And Hospital Supplies Coltd", "882584"], ["RB121/03/23", "27-Mar-23", "Maintenance machinery and equipment - engraving of KDRH assets", "4677705", "30-Mar-23", "17,881,356", "Model Contractors And Suppliers", "123175"], ["RB121/03/23", "27-Mar-23", "Maintenance machinery and equipment - engraving of KDRH assets", "4677705", "30-Mar-23", "3,218,645", "Model Contractors And Suppliers", "123175"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "1,639,830", "Jenach Ltd", "54647"], ["RB50/11/22", "17-Nov-22", "expenses for the repaired dermatomes", "2118430", "21-Nov-22", "335,000", "Kyazike Irene", "257570"], ["**130,556,401**", "", "", null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 36, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Invoice Number", "Invoice Date", "Description", "EFT / Check Number", "Payment Date", "Distribution Amount (UGX)", "Supplier", "Supplier Number"], "type": "table"}}, {"content": "Appendix VI: Showing foregone income (Waivers on dialysis) for the FY 2022/23", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 36, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "1/03/22-1/09/22", "60,000", "-", "2", "2", "2", "2", "8", "480,000", "Jul-22"], ["2", "1/03/22-1/09/22", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Jul-22"], ["3", "1/03/22-1/09/22", "40,000", "1", "1", "2", "2", "2", "8", "320,000", "Jul-22"], ["4", "1/03/22-1/09/22", "40,000", "1", "2", "2", "2", "1", "8", "320,000", "Jul-22"], ["5", "1/03/22-1/09/22", "40,000", "1", "2", "1", "2", "2", "8", "320,000", "Jul-22"], ["6", "1/04/22-1/10/22", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Jul-22"], ["7", "1/04/22-1/10/22", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Jul-22"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 36, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", 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"40,000", "2", "2", "2", "2", "1", "9", "360,000", "Aug-22"], ["35", "1/07/22-31/12/22", "40,000", "1", "1", "1", "1", "1", "5", "200,000", "Aug-22"], ["36", "1/07/22-31/12/22", "40,000", "2", "2", "-", "1", "-", "5", "200,000", "Aug-22"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 37, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", "Waiver Period", "Waiver Amount UGX", "1st to 3rd", "4 th to 10 th", "11 th to 17 th", "18 th to 24 th", "25 th to 31 st", "Total No. of sessions", "Foregone Income ( No of sessions \\* waiver amount) UGX", "Month"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 37, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["37", "1/07/22-31/12/22", "40,000", "2", "2", "1", "2", "1", "8", "320,000", "Aug-22"], ["38", "1/07/22-31/12/22", "40,000", "2", "2", "2", "1", "-", "7", "280,000", "Aug-22"], ["39", "1/08/22-31/01/23", "40,000", "2", "2", "1", "2", "1", "8", "320,000", "Aug-22"], ["40", "1/08/22-31/01/23", "40,000", "2", "-", "1", "1", "1", "5", "200,000", "Aug-22"], ["41", "1/08/22-31/01/23", "40,000", "2", "2", "2", "2", "1", "9", "360,000", "Aug-22"], ["42", "1/04/22-1/10/22", "40,000", "1", "2", "1", "2", "2", "8", "320,000", "Sep-22"], ["43", "1/04/22-1/10/22", "40,000", "-", "3", "3", "1", "3", "10", "400,000", "Sep-22"], ["44", "1/04/22-1/10/22", "40,000", "1", "2", "1", "2", "2", "8", "320,000", "Sep-22"], ["45", 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3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IST] JO", "metadata": {"headings": [{"headings_0": {"content": "IST] JO", "page": 3, "level": 2}}, {"headings_1": {"content": "IY", "page": 3, "level": 3}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SOIA IA", "metadata": {"headings": [{"headings_0": {"content": "SOIA IA", "page": 3, "level": 3}}, {"headings_1": {"content": "IST] JO", "page": 3, "level": 2}}], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nONT : FINANCIAL REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "SOIA IA", "page": 3, "level": 3}}, {"headings_1": {"content": "IST] JO", "page": 3, "level": 2}}, [{"headings_0": {"content": "SOIA IA", "page": 3, "level": 3}}, {"headings_1": {"content": "IST] JO", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], "page": 4, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "THE \nSTATEMENTS OF KIRUHURA DISTRICT LOCAL FOR THE YEAR ENDED 30\"\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kiruhura 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 Kiruhura 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": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kiruhura District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.30,507,548,181 out of which UGX.29,030,414,650 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "SOIA IA", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT", "page": 4, "level": 2}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details Budget [gas Tier % funding UGX", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT", "page": 4, "level": 2}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "metadata": {"headings": [{"headings_0": {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Recurrent (Non-wage)", "metadata": {"headings": [{"headings_0": {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8,8: 812,66 697,525", "metadata": {"headings": [{"headings_0": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "page": 5, "level": 3}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,12 507, 127,756,580 548 4,927, 4 756, 96% \n75% 548,53 533, =! a 85% 3 Development", "metadata": {"headings": [{"headings_0": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "page": 5, "level": 3}}, [{"headings_0": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Recurrent (Wage) 16,567,094,076 16,554,124,071 99%", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30, 18,181 29,0: 030,4 414 1,65 0 95%", "metadata": {"headings": [{"headings_0": {"content": "30, 18,181 29,0: 030,4 414 1,65 0 95%", "page": 5, "level": 3}}, {"headings_1": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \nOut of the total warrants of UGX.29,030,414,650, I reviewed expenditure on activities/outputs worth UGX.22,856,376,995 (79%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "30, 18,181 29,0: 030,4 414 1,65 0 95%", "page": 5, "level": 3}}, {"headings_1": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}, [{"headings_0": {"content": "30, 18,181 29,0: 030,4 414 1,65 0 95%", "page": 5, "level": 3}}, {"headings_1": {"content": "8,8: 812,66 697,525", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "30, 18,181 29,0: 030,4 414 1,65 0 95%", "page": 5, "level": 3}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| SN Details", "metadata": {"headings": [{"headings_0": {"content": "| SN Details", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aa expenditure Cumulative Actual Cumulative \\| (UGX) expenditure out of total \nwarrants", "metadata": {"headings": [{"headings_0": {"content": "| SN Details", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "| SN Details", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L,", "metadata": {"headings": [{"headings_0": {"content": "L,", "page": 5, "level": 3}}, {"headings_1": {"content": "| SN Details", "page": 5, "level": 5}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wage expenditure 17,127,339,641 17,127,339,641 59% \n2 PDM expenditure audited 56,031,716 17,183,371,357 59% 3 Education grant - Formerly SFG \n475,833,398 17,659,204,755 61% 4 Micro-scale irrigation of projects 216,205,103 17,875,409,858 62% ie UGIFT (Infrastructure) 3,184,218,516 21,059,628,374 73% \\| 6 Water development grant (Piped water, 664,359,677 21,723,988,051 75% and Rural water and Sanitation grant) \\_\\| \n7 URF Road rehabilitation maintenance \nar \u2014 22,290,182,523 va DDEG 514,125,327 \\_22,856,376,995 79% \\| Total of the utilised warrants audited 22,856,376,995 \n1", "metadata": {"headings": [{"headings_0": {"content": "L,", "page": 5, "level": 3}}, {"headings_1": {"content": "| SN Details", "page": 5, "level": 5}}, [{"headings_0": {"content": "L,", "page": 5, "level": 3}}, {"headings_1": {"content": "| SN Details", "page": 5, "level": 5}}], [{"headings_0": {"content": "L,", "page": 5, "level": 3}}, {"headings_1": {"content": "| SN Details", "page": 5, "level": 5}}]], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L_", "metadata": {"headings": [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.29,030,414,650 in the financial year 2022/2023, \nNo Observation Recommendation. - \nSource Approved Actual Variance collections. budget \u2018UGX\u2019 Collections \u2018UGX\u2019 \n\u2018UGX\u2019 \nTax Revenues 523,596,700 266,100,942 257,495,758 \nNon-Tax 728,236,300 372,247,977 355,988,323 Revenues \nTotal Revenue 1,251,833,000 638,348,919 613,484,081 \nThe District collected revenue from LST, rent and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to Appendix 1. \nOverall, the District under collected local revenue which denied the entity resources for implementation of the following planned activities. \nActivity \nPurpose of the Budget Amount un-implemented \nactivities \n000014- Motor vehicle To ease movement 100,000,000 Administrative acquisition for supervision and \nand Support monitoring \nService \nLocal revenue To transfer local To improve service \n513,484,081 to \nLLGs revenue to LLGs delivery transferred \nThe under collection of local revenue was attributed to the following; \nSlow recovery of the economy from the COVID 19 effects which has e \naffected collections from trading licenses. Failure to revalue properties for property tax. e \nThe Accounting Officer explained that a number of steps had been taken up to improve revenue collection such as; enrolling on IRAS which will lead to improvement of local Revenue collection, the district also improved vigilance in controlling foot and mouth disease that affect the markets, Furthermore, revenue mobilization meetings had been intensified, training of revenue focal persons and advertisement of revenue sources. \n1.2 Performance of GOU Warrants \nObservation \nRecommendation mobilization & \nmind-set change \nTourism 4,000,000 4,000,000 \nDevelopment \nDigital 8,600,000 8,600,000 100 Transformation \nAgro- 1,749,653,498 1,744,653,498 5,000,000 \nIndustrialization \nNatural Resources, 1,231,057,777 1,231,057,777 \nEnvironment. \nClimate change \nPrivate sector 8,905,762 8,905,762 100 \nDevelopment \nDevelopment plan 435,191,445 435,191,445 100 \nImplementation \nSustainable 232,198,234 232,198,234 100 \nurbanization and 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"level": 3}}], [{"headings_0": {"content": "L_", "page": 5, "level": 2}}, {"headings_1": {"content": "L,", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "community\u2019s", "metadata": {"headings": [{"headings_0": {"content": "community\u2019s", "page": 7, "level": 2}}, {"headings_1": {"content": "L_", "page": 5, "level": 2}}], "page": 7, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mobilizati government understanding on & units. of council and mind-set Members of change parliament and bridge the \n\\|", "metadata": {"headings": [{"headings_0": {"content": "community\u2019s", "page": 7, "level": 2}}, {"headings_1": {"content": "L_", "page": 5, "level": 2}}], "page": 7, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expectations", "metadata": {"headings": [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}], "page": 7, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "gap. \n2 Governan 137,047,434 Transfers to Poor service ce & \nother \ndelivery to the Security \ngovernment people due to reduced", "metadata": {"headings": [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}, [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}], [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}], [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}]], "page": 7, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Observation -Recommendation mn \n8", "metadata": {"headings": [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}], "page": 8, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \ncapital work and Maintenance- \nTransport", "metadata": {"headings": [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}, [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}], [{"headings_0": {"content": "expectations", "page": 7, "level": 2}}, {"headings_1": {"content": "community\u2019s", "page": 7, "level": 2}}]], "page": 8, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 8, "level": 3}}, {"headings_1": {"content": "expectations", "page": 7, "level": 2}}], "page": 8, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "application", "metadata": {"headings": [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}], "page": 10, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of Part A of the performance contract for Accounting Officers outlines the core parameters \nof performance requirements against which their performance should be indicators \nin assessed in regard to achievement of planned results. This requires the quantification. \nIn Accounting Officer to be assessed on the extent to which annual key addition, \nthe performance indicators and targets are achieved for key projects and/or Accounting Officer programs. should engage MoFPED to include I reviewed the approved work plan and sampled 7 outputs with a total of 22 the \nmissing activities. I noted the following; \nparameters in the system for effective e 6 outputs with 19 activities had clear performance indicators and planning. \ntargets. \ni outputs with 3 activities did not have clear performance indicators \ne \nand targets as summarized in the table below and detailed in table \nbelow \nTable showing output and activities with no clear performance indicators and targets \nAudit \nAudit commen \nActivitie \ncomme ton \ns nt on indicato See \ntargets rs \nConstruct \nion of \nstaff \nhouses at \nRwabarat \na HC III \nNo \nConstruct perfoman No 1,472,799,3 ion of ce targets 39 \nstaff \nindicators set houses at \nset \nRwetamu \nHC III \nSupply of \nmedical", "metadata": {"headings": [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}, [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}], [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}], [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}], [{"headings_0": {"content": "application", "page": 10, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 8, "level": 3}}]], "page": 10, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipme", "metadata": {"headings": [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], "page": 10, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nt \nObservation \\* Recommendation \" \nUGX.1,112,388,696 were fully implemented as shown in Appendix to address the \\|", "metadata": {"headings": [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}, [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}]], "page": 10, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. challenges that may hinder completion of e One (1) output with three (3) activities worth UGX.2,534,832,552 was the project in the partially implemented. Appendix 3 (a). \nplanned time and ensure their full Table showing performance indicators and targets \nimplementation. Categor No. of \\| No of \\| No. of No of No of Expenditure \ny of outpu activi \nactiviti activities Amount (UGX) In addition, I advised outputs ts ties in Activiti es not \nthe Accounting Officer asses the es fully partiall impleme \nto close sed outpu implem y nted", "metadata": {"headings": [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], "page": 11, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ensure \nts ented implem \nmonitoring En of the ented projects being implemented.. \nFully 5 16 16 0 0 1,112,388,696 \nimplemen \nted \noutputs \nPartially 1 3 0 3 0 2,534,832,552 implemen \nted \noutputs \nTotal 6 19 16 3 hb 0 3,647,221,248 I \\| 1 \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activities.; \nConstruction of lake Mburo high school e \nConstruction of Karo high school e \nDistrict roads maintained under periodic mechanized maintenance e \nThe Accounting Officer explained that the project was for a duration of 18 months and was still on going. \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \nNo. Progra- - Activity... Total \nPictorial - \nSummary of Audit mme details expenditure evidence findings conclusion (UGX) \u2018Bns (Time,", "metadata": {"headings": [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}, [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}], [{"headings_0": {"content": "Equipme", "page": 10, "level": 3}}, {"headings_1": {"content": "application", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 12, "level": 3}}, {"headings_1": {"content": "Equipme", "page": 10, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and Functionalit", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "y)", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 12, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 12, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "transpo under A bebe substantially rt Periodic i? completed \u00bb \ninfrastr Mechanize RER but cracks \\| \n\\| \nucture d ( were and maintenan beginning to services ce \n4 \\| develop in DEREN sections of Kibega - No the road. Ngiira-", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 12, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 12, "level": 3}}, [{"headings_0": {"content": "y)", "page": 12, "level": 2}}, {"headings_1": {"content": "Quantity,", "page": 12, "level": 3}}]], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ire", "metadata": {"headings": [{"headings_0": {"content": "ire", "page": 12, "level": 3}}, {"headings_1": {"content": "y)", "page": 12, "level": 2}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kanyanya \nBei", "metadata": {"headings": [{"headings_0": {"content": "ire", "page": 12, "level": 3}}, {"headings_1": {"content": "y)", "page": 12, "level": 2}}, [{"headings_0": {"content": "ire", "page": 12, "level": 3}}, {"headings_1": {"content": "y)", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Road(21.2", "metadata": {"headings": [{"headings_0": {"content": "Road(21.2", "page": 12, "level": 3}}, {"headings_1": {"content": "ire", "page": 12, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bite", "metadata": {"headings": [{"headings_0": {"content": "bite", "page": 12, "level": 5}}, {"headings_1": {"content": "Road(21.2", "page": 12, "level": 3}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Km)", "metadata": {"headings": [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kanyaryer 17,869,512 \nAt the time of The quality of u- \nRwamuran \n\u201e\\| \ninspection, the road was works were not satisfactory da Rd \n4..! substantially given that completed cracks were but cracks already \nwere developing in beginning to sections of the develop in road \nsections of \nthe road. \n\\| Water \nclogging on \nthe road sides \nneeding \nculverts. \n12 culverts 40,432,090 \nAt the time of The quality of installed \ninspection, the culverts was works were satisfactory. \n\\| \n\\| substantially \ncompleted. \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}, [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}], [{"headings_0": {"content": "Km)", "page": 12, "level": 2}}, {"headings_1": {"content": "bite", "page": 12, "level": 5}}]], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "116,725,426", "metadata": {"headings": [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the \nOfficer to install culverts on sections of the road to \npersistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nThe District had a wage budget of UGX.16,510,073,949, out of which UGX.15,711,004,993 was utilised for the period under review. Below is a summary of the key findings er from the special =", "metadata": {"headings": [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}, [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}], [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}], [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}], [{"headings_0": {"content": "116,725,426", "page": 12, "level": 3}}, {"headings_1": {"content": "Km)", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "audit;", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], "page": 13, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No \\| Observation \nRecommendation \\| \n2.1 Utilization of the Wage Budget \n\\| The District Local Government had an approved wage budget of \nUGX.12,626,439,657, and obtained supplementary funding of UGX.3,883,634,292 I advised the Accounting resulting into a revised wage budget of UGX.16,510,073,949. UGX.16,231,263,944 Officer to ensure that the (98%) was warranted resulting into unwarranted funds of UGX.278,810,005 (2%). \naffected activity is rolled over for revoting with MoFPED in the subsequent year. \nOut of the total warrants, UGX.15,711,004,993 was utilized by the District resulting \nin un-utilized warrants of UGX.520,258,951 representing utilization of 97% as \nsummarized in the table below; \nApprov Supple Revised Warran Payments Unspent ed mentar Budget ts (UGX) Balance Budget y (UGX) (UGX) (UGX) \n(UGX) (UGX \n12,626,4 3,883,63 16,510,0 16,231,2 15,711,004,993 520,258,951 39,657 4,292 73,949 63,944 \nDetails in Appendix 4. \nFrom the analysis, I noted that; \ne There was an \nbe made by management so as to have them access A total of 1,172 (97%) employees appeared for the validation exercise and the payroll. \npresented all the pre-requisite documents to confirm their existence and \nregularity of recruitment. \nA total of 34 (3%) employees on the payroll did not appear for the validation and were categorised as follows; \n26 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \n8 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \n4 individuals whose names were not on the District's payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that some of the verified individuals not on the District\u2019s payroll were new recruits who had recently been appointed and others could not access because of a system issue.", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}, [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details \nA total of 123 employees on the payroll had inconsistencies in their dates of birth, \ncaptured in the payroll and data captured by NIRA on the National IDs. The I advised the Accounting information is critical in the identification of an individual. \nOfficer to engage the affected staff and ensure Inconsistent information undermines the integrity of the District\u2019s records and may that employee records are complicate the employee service history and retirement procedures. Where the duly updated and brought errors in dates of birth increase the length of service, it may lead to the irregular to the attention of the extension of employee service. \nMinistry of Public Service within a specified timeline The Accounting Officer explained that these inconsistences originated from the for appropriate action. documents used to access payroll before introduction of National IDs. However, \nthey had embarked on the process of updating dates of birth captured in the \nIntegrated Personnel and Payroll System (IPPS) with those captured by NIRA. \nd) \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of the payroll \nincluding planning, budgeting and payments for the period of four years I advised the Accounting (2019/2020-2022/2023). \nOfficer to take the \nthey are based- on individual appointment d) Over-remittance of UGX.3,531,217 and under-remittance of UGX.85,886 of \nanniversaries. non-statutory deductions were made by the entity during the period. \ne Ensure, overpaid amounts \nare recovered", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}, [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}]], "page": 14, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "from beneficiaries, while The Accounting Officer explained that the under payments of PAYE and LST are \nunderpayments should from staff who exited service, through abscondment, death, resignation or \nbe budgeted for and retirement, and their names not being removed from the payroll immediately \npaid. \nbecause of system issues however their salaries and deductions were pended on \nEnsure timely e \nIFMS while their records still appeared on payroll on those particular months. So \nreconciliation of the there was no actual under payment. \namounts before effecting payments. In addition, the amounts over remitted should The Accounting Officer also explained that the under payments of Non Statutory \n\u2014 \nbe followed up with a deductions are from staff who exited service, through abscondment, death, \nview of recovery. resignation or retirement, and their \nnames \nnot being removed from the payroll \ne Should put in place immediately because of system issues however their \nsalaries and deductions were \ncontrols to ensure that pended on IFMS while their records still appeared payroll those particular \non \non \nnon-statutory \nmonths. So there was no actual underpayment. \ndeductions are always accurately computed and promptly paid as per the payroll register. Besides, the amounts over remitted should be followed up with a view of recovery. \ne) \nReview of the District Staff Establishment \nDuring the audit, I undertook procedures to review the completeness and \nrelevancy of the entity establishment and noted that; \nThe Accounting Officer; \ni. \nOut of 508 approved positions, a total of 253 positions were filled leaving Was advised to re-assess a gap of 255 vacant positions. \nthe District's establishment and liaise with the responsible stakeholders with a view to mobilizing il. \nThe entity did not have an approved and costed staff establishment for resources to fill critical primary, secondary and tertiary institutions while the staff structure for positions to enhance health facilities issued by Ministry of Health was not incorporated into the \nservice delivery, and district approved structure. \nengage \nrelevant stakeholders to develop and implement a costed", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}, [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}]], "page": 15, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- year -ended: 30\" June 2023, there was a change in the Accounting -policy- on: Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets.", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], "page": 16, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \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. OTHER MATTER \nIn 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; \n4.0 Implementation of Key Government Grants/Programmes \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}, [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}], [{"headings_0": {"content": "audit;", "page": 13, "level": 1}}, {"headings_1": {"content": "116,725,426", "page": 12, "level": 3}}]], "page": 16, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}], "page": 16, "document_name": "Kiruhura 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. \nThe District budgeted and received UGX.664,359,677(100%) for the financial year 2022/23. All received funds were spent by the District. \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": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "audit;", "page": 13, "level": 1}}]], "page": 16, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 17, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 17, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.1 Positive observations \nI noted the following areas where management had commendable performance; \noe All the program funds were received during the year and spent in line with the District strategic goals. \nAll the 3 projects implemented were in the approved work plan with proof of land e \nownership or consent for the use of land. \ne Procurement of the projects was done in line with the procurement regulations and guidelines. \no All the 3 projects had their designs approved by the Ministry of Water and Environment. \noe A review of payment vouchers revealed that all payments were properly accounted for. \noc All the implemented projects and noted that the projects had been recorded in the asset register of the District. \noe According to the annual work plan/situation report, all water facilities were functioning. \ne The District had water quality testing kits which were used to test the quality of water from different sources. \n\u00b0 The installations had functional water user committees to ensure local ownership and long term usage of the facilities \n4.1.2 Areas of Improvement \nI noted the following areas where the District needed improvement; \n4.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \nThe proposed investments are derived from the approved LG Development Plan. \u00b0 \noe For the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \nThe indicative list of capital investments and other development activities to be oe \nfunded. \nSN Category, Sub County/Town Budget Ranking based on Rank... JL. . \nCouncil Name Amount need interpretation \\| Sub County with most \\| Kashongi SC \n185,231,097 Least needy by allocation \nSub County with least Rwetamu SC \n36,000,000 Most needy by allocation \n3 Sub County with no Kitura SC \n273,576,694 \nallocation \nb) Two ongoing UGFIT projects (seed schools) had not been provided with water sources that were accessible by the local community. This resulted denying the community with availability of water. Details are in Appendix 6 \nThe Accounting Officer explained that the projects that had been provided with a water source were still under construction. The sector was also planning for provision of water to these projects in the next financial year 2024/25 when construction will have been completed.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to have special consideration for seed schools as per the guidelines and install the water source immediately after the completion of the schools. \n4.1.2.2 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 18, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \noe All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \no All boreholes fitted with hand pumps should have a minimum yield of 500litres/hour. \nAll LGs should discontinue the use of GI pipes and concentrate on using stainless o \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nRecommendation -\u2014 s \n- \nI advised the Accounting Officer put in place measures to ensure that the water quality is up to the required standard for human consumption. The number of water sources tested should be increased because of the high rate of failing the suitability test. \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGiFT Program \nThe 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. \nKiruhura District received UGX.3,184,218,516, out of UGX.3,184,218,516 budgeted to the implement the programme. The following activities were undertaken; \nSN Activity Planned Actual E quantity uanti EDUCATION. \nConstruction of Lake Mburo SS", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 18, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bele 1", "metadata": {"headings": [{"headings_0": {"content": "Bele 1", "page": 19, "level": 4}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "b Construction of Karo High School", "metadata": {"headings": [{"headings_0": {"content": "Bele 1", "page": 19, "level": 4}}, {"headings_1": {"content": "implemented.", "page": 18, "level": 1}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "re", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 19, "level": 3}}, {"headings_1": {"content": "Bele 1", "page": 19, "level": 4}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 HEALTH \nConstruction of staff houses at Rwabarata HC III = Construction of staff houses at Rwetamu HC III", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 19, "level": 3}}, {"headings_1": {"content": "Bele 1", "page": 19, "level": 4}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bel}", "metadata": {"headings": [{"headings_0": {"content": "Bel}", "page": 19, "level": 1}}, {"headings_1": {"content": "re", "page": 19, "level": 3}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IN Supply of medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "Bel}", "page": 19, "level": 1}}, {"headings_1": {"content": "re", "page": 19, "level": 3}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| He", "metadata": {"headings": [{"headings_0": {"content": "| He", "page": 19, "level": 3}}, {"headings_1": {"content": "Bel}", "page": 19, "level": 1}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Upgrade for rwentamu and rwabarata HC II to HC III \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nI noted the following areas where management had commendable performance; \noc All 6 implemented activities were budgeted for. \ne All the funds received were utilised in accordance with the procuerment", "metadata": {"headings": [{"headings_0": {"content": "| He", "page": 19, "level": 3}}, {"headings_1": {"content": "Bel}", "page": 19, "level": 1}}, [{"headings_0": {"content": "| He", "page": 19, "level": 3}}, {"headings_1": {"content": "Bel}", "page": 19, "level": 1}}], [{"headings_0": {"content": "| He", "page": 19, "level": 3}}, {"headings_1": {"content": "Bel}", "page": 19, "level": 1}}], [{"headings_0": {"content": "| He", "page": 19, "level": 3}}, {"headings_1": {"content": "Bel}", "page": 19, "level": 1}}]], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Review of the projects revealed that the procurement involved the Ministry of Health which approved the projects hence no need for no objection. \ne I observed that the District had land titles for land on which the UGIFT \nProject Contract Start date End date Photo \nInspection \u00ab\\| \n.\\| \nAmount \nremarks Supply of 315,978,325 30/09/2022 30/01/2023 \nIdle medical medical \n\\| equipment filled equipment", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}, [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "in one health Centre. Nshwere Health Centre III. This possess risk of loss due Z\u00e9iVz=\\* to poor storage. \\| \nTotal 315,978,325 \\| \\| \\| Non-utilisation of infrastructure and equipment implies that programs objectives of improving health and education services were not achieved. \nThe Accounting Officer explained that the equipment\u2019s were brought before the completion of the health units of Rwabarata and Rwetamu. However, the construction was almost complete for the equipment\u2019s to be utilised. The equipment at Nshwere HC111 was put to use, and that the balance of equipment at Nshwere would be allocated to other deserving units in the district. \nRecommendation \nI advised the Accounting Officer to transfer the equipment to other health centres which may be in need for the same. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.475,833,398 for the construction of; three (3) classroom blocks, maintenance of DEOs office, and supply of 200 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas where management had commendable performance; \noe All the UGX.475,833,398 released and received by the District had been spent by the end of the year. \noe The District maintained an \nasset \nof education facilities and", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}, [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}]], "page": 20, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kiruhura District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKiruhura District received all the funds it had budgeted for worth UGX.216,205,103, to implement the following activities; \nSN Category Activity Planned Actual quantity uantity \n1 Capital Development (micro scale Installation of irrigation equipment 2 \n2 \n\\| irrigation equipment) \\_ \u2014\\_ 1 2 Complementary services Training of farmers 4 4 \nSetting up demo farms 2 2 \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": "regulations.", "page": 19, "level": 1}}, {"headings_1": {"content": "| He", "page": 19, "level": 3}}], "page": 21, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], "page": 21, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.4.1 Positive observations \nI noted the following areas where management had commendable performance; \ne All program receipts of UGX.216,205,103 were utilized by the entity at the time of audit. \noe Review of the district budget and departmental work plans revealed no variances between the budgeted amount and the required program percentage allocation for complementary category. \ne Expenditure was incurred only on eligible activities. \ne The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were prepared as required. \ne irrigation kits had been delivered for demonstration purposes in 3 sub counties. \ne A review of the procurements undertaken revealed that the district complied with", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], "page": 21, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -The approved farmer deposits the co-payment to the LG-Genera! Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. \nThe selection of the irrigation equipment supplier should be based on the lowest o \npriced technically responsive bid. \nThe supplier shall carry out service and maintenance during the warranty period o \nand offer technical training & support to the farmer.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], "page": 22, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nI reviewed the implementation of the Micro Irrigation Program and noted that UGX.81,400,000 was collected from 76 farmers. Audit further revealed that out of the co-payment funds collected of UGX.81,400,000 but had not been transferred to TSA account. \nAs a result of the shortcomings, the purpose for which the funds were disbursed was not achieved and this could result into poor implementation of the program. \nThe Accounting Officer explained that co-founding money under microscale irrigation program was a commitment of the individual farmer, however the implementation was delayed because there were no IPFS for the program therefore the funds could not be transferred before the counter funding for development was released. \nThe Accounting Officer further explained that according to the contract, the service provider is supposed to carry out farmer training and consultations for the next 24 months (2 years) which is still on going.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 19, "level": 1}}]], "page": 22, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to transfer the collected co-funding money to the TSA account and also follow up to ensure that the training of the farmers is carried out at the demonstration sites. \n4.5 \nFailure to realize timely recovery of YLP Funds \nChapter 6 of the YLP document states that the Youth Grants under YLP will be administered as Interest-free Revolving Funds to ensure sustainability of the Programme. The grace period and repayment period will depend on the nature of the enterprise. Any repayment that goes beyond one year will attract a Service fee of 5% to cater for inflation. Overall, the Principal and Service fee will be paid within a period not exceeding 3 years. \nThe district had made a total disbursement of UGX.798,429,500 by June 2021 over a", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- PROJECT NAME \n- \\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAMOUNT RECOVE BALANCE --- -7O- \u00abBE DISBURSED RED RECOVERED (Exclusive Interest accrued \nAKAYANJ KIGARAMA YOUTH BULL FATENING 12,000,000 \n12,000,000 A \nGROUP \nKANYARY KANYARYARU YOUTH BULL 12,500,000 \n12,500,000 ARU FATTENING GROUP \nKINONI KAGANDO YOUTH BRICK LAYING 7,500,000 \n7,500,000 GROUP \nRWESHE RWESHENDE YOUTH BULL FATT 8,500,000 \n8,500,000 NDE \n40,500,000 Total \nThis was attributed to failure by management to sensitize the groups on how and when to make their repayments as observed during interviews with the group", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}]], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "members.", "metadata": {"headings": [{"headings_0": {"content": "members.", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to repay in a timely manner implies that other eligible groups are unable to access the funds since this is a revolving fund as evidenced by lack of funding in the current financial year. \nThe Accounting Officer explained that some YLP groups had not paid back YLP funds fully, and a few of the groups had also gone beyond the 4 years\u2019 mandatory period. However, this had been attributed to majorly covid-19, Foot and Mouth Disease which led to closure of markets for livestock and livestock related products as well as inadequate funding to facilitate monitoring and follow-up.", "metadata": {"headings": [{"headings_0": {"content": "members.", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "members.", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up the individual groups to ensure compliance with their repayment schedules and also reflect the 5% service fee on unpaid monies to enable other Youths benefit from the program. \n4.6 Grounded motor vehicles \nParagraph 2.3.1.2 of the Local Government Financial and Accounting Manual 2007 require fixed assets to be properly maintained through an organized system of planned preventative maintenance. \nOn the contrary, audit inspections of the district assets revealed that some of the motor vehicles were grounded as shown below; \nThis was attributed to failure by-management to take action on assets wasting at the various district premises resulting in their further deterioration and vandalism. \nThe Accounting Officer explained that major repairs of road equipment was the mandate of regional mechanical work shop of Mbarara, as the District did not have a budget line to undertake major repairs of graders and tractors, which was non- committal on the issue.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 2}}, {"headings_1": {"content": "members.", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], "page": 24, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the vehicles are repaired or disposed of to prevent their further loss in value. \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\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kiruhura District Local Government. \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 \nthe financial statements, the Accounting Officer is responsible for assessing the \nAs 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": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}]], "page": 24, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe 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. \noc Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District Local Government internal control. \n\u00b0 Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. \noe Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District Local Government's ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District Local Government to fail to deliver its mandate. \ne 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. \nI 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", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 2}}]], "page": 25, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 25, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n5.0 Implementation of the Parish Development Model \nThe Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. \nIn the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020. \nThe primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. \nMy previous year report on government\u2019s preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries. \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n5.1.1 Funding of PDM Activities in the District \nI observed that the HLG Core Implementation team was~fully- constituted as per the", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "and", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 26, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guideline.", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 27, "level": 1}}, {"headings_1": {"content": "and", "page": 25, "level": 3}}], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Roads Committee was fully constituted. \nI reviewed the operations of 10 PDCs and noted that the PDCs was fully constituted as per the guideline, the PDCs held quarterly meetings, they prepared parish priorities and action plans for the FY 2022/2023 and prepared quarterly performance", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 27, "level": 1}}, {"headings_1": {"content": "and", "page": 25, "level": 3}}], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "reports.", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 27, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that; The training of trainers (Core Implementation team) was carried out and the consolidated report was prepared and submitted to the PDM National", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 27, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that the training of local experts was carried out between 02/06/2022- 6/06/2022 \nI observed that in 56 Parishes, training of households and enterprise group leaders was Carried out. \nOut of a sample of 10, the SACCOs were registered under the Cooperative Societies Act. \nUGX.1,153,000,000 was transferred to 10 out of the 10 sampled SACCOs with signed PRF financing agreements. \nAll SACCOs were included in the attestation form. \nI sampled 10 SACCOs within the entity and noted that; 10 SACCOs did hold a general meeting, in 10 SACCOs, a leadership vetting committee was elected and inaugurated, 10 PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was approved, 10 PDM SACCOs did have training of the PDM SACCO members during the meeting. See Appendix 10 \nThe SACCOs had PDM member registers and were updated. \nThere was no diversion of the PDM money. \nA sample of 10 PDM SACCOs accounted for the PRF of UGX.214,000,000 of the total amount disbursed. \n5.1.3 Areas of Improvement \nT noted the following areas were the District need improvement; \n5.1.4 Low Disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nRecommendation - Fe ee I advised the Accounting Officer to fast track the disbursement of money to the beneficiaries. \n5.1.4.1 Review of the Governance Structures \nParagraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}, [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}], [{"headings_0": {"content": "Coordinator.", "page": 27, "level": 3}}, {"headings_1": {"content": "reports.", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], "page": 28, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. \noe The PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \no 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. \no The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \ne The 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 oe \nthat 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 District, Parish and SACCO level and made the following observations; \nes: Sh ahs) a ones \u00ab\\| development plan \neen. =", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}, [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}]], "page": 28, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. \\| SACCO Committees 10 sampled SACCOs did not have functional I advised the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 28, "level": 1}}, {"headings_1": {"content": "Coordinator.", "page": 27, "level": 3}}], "page": 29, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "require that;", "page": 28, "level": 1}}], "page": 31, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of the PDM Secretariat for redress.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "require that;", "page": 28, "level": 1}}], "page": 31, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORy", "metadata": {"headings": [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], "page": 31, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAPPENDICES \nAppendix 1: Performance of local revenue \nN Source Approved Actual Variance Reasons for under/over o budget Collections collection Tax Revenues \nTax \n2 Land fees \n194,000,000 33,109,630 160,890,370 Outbreak of Foot and Mouth Disease led to the closure of markets and this affected the incomes of tax payers and therefore applicants for land title processing was affected 3 Business Licenses 116,597,855 25,032,108 91,565,747 Lack of enforcement due to understaffing, \npolitical interference, lack of sensitization on taxes collected by different bodies \n4 Other tax \n142,913,000 137,873,359 revenues \nNon-Tax Revenues \neg URA \n5,039,641 Outbreak of Foot and Mouth Disease led to the closure of markets and this affected the incomes of tax payers which led to poor performance. \n155,893,318 155,893,518 200) sd", "metadata": {"headings": [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}, [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], [{"headings_0": {"content": "ORy", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Administrative", "metadata": {"headings": [{"headings_0": {"content": "| Administrative", "page": 32, "level": 1}}, {"headings_1": {"content": "ORy", "page": 31, "level": 2}}], "page": 32, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[oo", "metadata": {"headings": [{"headings_0": {"content": "[oo", "page": 35, "level": 2}}, {"headings_1": {"content": "| Administrative", "page": 32, "level": 1}}], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TAP", "metadata": {"headings": [{"headings_0": {"content": "TAP", "page": 35, "level": 1}}, {"headings_1": {"content": "[oo", "page": 35, "level": 2}}], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[6 [Kanyaryeru \\| [77 ML [7 [Sanaa oz", "metadata": {"headings": [{"headings_0": {"content": "TAP", "page": 35, "level": 1}}, {"headings_1": {"content": "[oo", "page": 35, "level": 2}}], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[8 Nyakashashara [60 [59 TP |", "metadata": {"headings": [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[9 [Kashongi [oo fsa CSC 185,234,097 nn [10 [Kitura \n\\| TE mul HE \nAppendix 6; UGIFT projects without water source S/N UGIFT Project Community \nManagement response source (name) and Conclusion \nplace accessibility to \nand water s status \nstatus \nEDUCATION. \nConstruction of None \nStiil under construction, Lake Mburo SS", "metadata": {"headings": [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}, [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}], [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}], [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}], [{"headings_0": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, {"headings_1": {"content": "TAP", "page": 35, "level": 1}}]], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "placed", "metadata": {"headings": [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "water will be provided after construction is \nConstruction of Karo \nNo water source Stiil under construction, High School \nplaced water will be provided after construction is \nAppendix 7; Safety/suitability of water sources Water Source/ Project ate \n[6 borehole Existing \nTest Status \nTested \nSuccessful Tested \nTested \n[8 Rwabigyemanodam \\|EitindD\u2014 \\|Tested Unsucesfull Appendix 8; Low recovery of YLP funds \n\u00b0 SUB COUNTY NAME OF GROUP KIRUHURA YOUTH ALIVE BULL \nAMOUNT AMOUNT \nRECEIVED RECOVERED BALANCE \nKIRUHURA T/C FATTENINGGROUP 9,700,000 4600000 5,100,000 \n2 KIRUHURA T/C FATTENING 9,770,000 4000000 5,770,000 \nee \n000\u2019005\u2019S 0000009 000\u00b000S\u2019TT ONIaVaA LVOI HLNOA AVHISVANVA \\| VONNHSNEN 25 O0O0000TT 000\u2019000'TT \n2 \nNOISSIW 3181SOd HLNOA WIVMW \\| VONNHSNAY TS 000\u2019000\u20199 0000009 000\u2019000\u20192T SNINALLVS TING HLNOA IDVLISAM VONNAHSNEN 05 009\u2019T89\u20199 O0b899E 000\u20190SE\u20190T L1VW4 TINE HLNOA 8 SLALVy VONAHSNAN 000'809'2 000E90E 000'T29\u20190T L1v4 T1Nd HLNOA OaWVAVHNE VONNAHSNAN 009'ZT8\u2019b 00SZ0ES 000\u2019SZT\u2019OT ONINALVS TINE HLNOA V SLALVy VONNHSNAY 000\u201900S\u20180T 0000007 000\u201900S\u20192T NOILVIDOSSV NWV LAMY ONINALLVA TINE HLNOA VOVAVIVAN \nLSSYLNI ON 000\u20190\u00a28\u2019TT NOLLVIDOSSV NWVLAMY ONINALLVA TINE HLNOA VeNENCvv \n000\u201900S\u2019\u00a2 0000758 000\u2019020'ZT ONINALLVS TING HLNOA VSALINVY NWVLAMY 000\u2019000'9 0000005 000\u2019000\u2019TT dNOud ONINALLVS TIN V VONVS \nTIONNOD NMOL VONVS 000\u2019P0E\"Z \n000961 000 005 Z dNOwd JDNGOUd HLNOA 8 VONVS \nTWONNOD \n000\u2019055\u20198 00005S/T 000\u201900\u20ac\u20190T \nNMOL VONVS dnoud TINE 8 VONVS \nWONNOD NMOL VONVS 000\u2019550\u20199 O00SP6E 000\u2018000'0T dNOwD TIN HLNOA SLVANWIV TIONNOD OF NMOL VONVS 000'029'Zb- 000029bS 000\u2019000\u20192T ONINALLVS TINE HLOA ALVOVAVY \nTTONNOD NMOL VONVS 000\u2019Eb0'Z 000SE0E 000\u201987.0\u20190T dNOwdD ONINALLVS TING VYNLN TONNOD NMOL VONVS 000\u20190S2'Z 0000StT 000\u00b0002\u20198 dNOud SINISLLV4 TINE VODA \n000\u20190bb\u2019E 0000959 000\u2019000\u20190T dNOUS F13UINOD \u20ac VONVS WONNOD NMOL VONVS 000\u2019000\u20199 0000007 000 000 8 SINALLVA TINA NOISIA VNISNWOMY \nINONDI 000\u2019005\u00b0Z \n0 000\u201900S\u2019Z dNOUYS ONIAVI YON HLNOA OGNVOY \nINONDI \nAWLL NI 000000TT 000\u2019000\u2019TT \nAFUIAOIIA \nalvd \nISSYSLNI \nON \nONINALV INONIM TIN LNAWdOTSARC GSLINN INONIF \nJWLL NI 0000z8TT 000\u20190z8\u2019TT NOLLVIDOSSY INONDI AFUIJAOIIA \nSNINALV4 TI1N8 H.LNOA VENEWNCYV \naAlvd \nLSIU3LNI \nON \n000\u2019008\u2019\u20ac 0000258 000\u2019020\u2019ZT ONINSLLV4 TING HLNOA VSINY \nINONN TE 000\u20190\u20ac2\u20198 0000/r 000\u2019002\u20198 HLNOA INONIX 0\u20ac SYITI3S ANV SU3ANG IINAOAd INONIN \n000\u2019568\u20199 000009\u20ac 000\u2019S6h\u20190T SNIN3LV4 HLNOA VNISNWOMA INONDI 62 000\u2019008\u00b0Z 000007 000\u2019000\u20198 SNIN3LLV4 T1N8 HLNOA F3809NVMIYN ISNOHSWN 000\u20190S\u20ac\u2019T 0000ST0T 000\u2019009\u2019TT SNINALLV4 TINE HLNOATVUIWYNVAG IDNOHSYM ZZ", "metadata": {"headings": [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 00000TZT 000\u201900T\u2019ZT dnoud IDNOHSW 92 ONINALLW4 TING HLNOA T IZOMY", "metadata": {"headings": [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], "page": 36, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u201c\\_53\\_\\| KENSHUNGA MIRAMA YOUTH\u2019 BODA BODA \\* 12,500,000 7540000 4,960,000 54 KENSHUNGA RWEPONGO YOUTH DEVELOPMENT 10,308,000 5655000 4,653,000 55 NYAKASHSHARA BIJUBWE TUKWATANISE YOUTH 11,000,000 11000000 \n= \n\\| 56 NYAKASHSHARA KAMARYA YOUTH BULL FATT \n11,000,000 11000000 \n= \n57\\_\\| NYAKASHSHARA KATOOMA YOUTH GROUP 12,000,000 12000000 \\| = 58 NYAKASHASHARA AKASHENSHERO YOUTH BULL FATT 11,480,000 11480000 \n59 NYAKASHASHARA AKASHESHERO ELITE GOAT REARING 11,000,000 11000000 \n60 NYAKASHASHARA RWETURU YOUTH GOAT REARING \n12,000,000 12000000 \na \n61\\_\\| NYAKASHASHARA KAMARYA 2 YOUTH BULL FATTENING 12,500,000 3125000 \n9,375,000 62 NYAKASHASHARA KARENGO YOUTH BULL FATTENING 12,500,000 8000000 4,500,000 63\\_\\| NYAKASHASHARA NSIKIZI YOUTH COW FATT \n8,000,000 7100000 900,000 64 NYAKASHASHARA NYANGA YOUTH BULL FATT 8,000,000", "metadata": {"headings": [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}, [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}], [{"headings_0": {"content": "placed", "page": 35, "level": 2}}, {"headings_1": {"content": "[8 Nyakashashara [60 [59 TP |", "page": 35, "level": 3}}]], "page": 37, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ana", "metadata": {"headings": [{"headings_0": {"content": "ana", "page": 37, "level": 2}}, {"headings_1": {"content": "placed", "page": 35, "level": 2}}], "page": 37, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "65 NYAKASHASHARA u AKASHENSHERO YOUTH BODABODA 12,500,000 4300000 \n8,200,000 \n66 NYAKASHASHARA KYEERA YOUTH BULL FATT \n8,000,000 3000000 5,000,000 67 KITURA \nKITURA YOUTH BULL FATT GROUP 11,800,000 3406000 \n8,394,000 68 KITUURA \\| K\u0131TuRA YOUTH TAIRORING GROUP 11,275,000 8992000 2,283,000 \\| 69 KITURA RWEMAMBA BODA BODA 11,850,000 300000 11,550,000 KITURA \nBWEEZA YOTH BULL FATT GROUP 11,000,000 6200000 \n4,800,000 71\\_\\| KITURA \nRWOBUHURA 2YOUTH PRODUCE 8,000,000 6700000 \n72 RWESHENDE RWESHENDE YOUTH BULL FATT 8,500,000 0 \n8,500,000 SANGA TOWN \n73 COUNCIL \nRWEBARATA YOUTH TENT CHAIRS 11,780,000 9170000 2,610,000 SANGA TOWN \n74 COUNCIL RWAMUHUKU YOUTH ACHIEVERS 10,000,000 900000 9,100,000 SANGA TOWN \n75\\_\\| COUNCIL NYAKIGANDO YOUTH POULTY GROUP 10,000,000 \n10,000,000 \n798,429,50 508,096,55 290,332,95 TOTAL 0 0 0", "metadata": {"headings": [{"headings_0": {"content": "ana", "page": 37, "level": 2}}, {"headings_1": {"content": "placed", "page": 35, "level": 2}}, [{"headings_0": {"content": "ana", "page": 37, "level": 2}}, {"headings_1": {"content": "placed", "page": 35, "level": 2}}], [{"headings_0": {"content": "ana", "page": 37, "level": 2}}, {"headings_1": {"content": "placed", "page": 35, "level": 2}}]], "page": 37, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 9; Low disbursement of PRF", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Vote Parish Name Name of Opening Total Receipts Closing Total Total Name \nSACCO Account (Credits) Account payments Disbursements balance Balance (Loans) (A) (B) (\u00a9 Sa (E)", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}]], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiruhura Nshwerepango Nshwerepango 0 100,000,000 25,000,000 25,000,000 \n0 75,000,000 \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kiruhura Mugore Mugore SACCO 0 100,000,000 75,000,000 25,000,000 25,000,000 \n0", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kiruhura Akatongore Akatongore 0 100,000,000 25,000,000 25,000,000 0 ward Rushere 75,000,000 \n\u0131 SACCO \n\\|\n4. Kiruhura Akayanja Akayanja 0 100,000,000 24,000,000 24,000,000 0 Akayanja \n76,000,000 \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kiruhura Rwakobo Rwakobo 17,000,000 100,000,000 22,000,000 22,000,000 \n0 Akayanja \n78,000,000 \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiruhura Nyakumba Nyakumba 100,000,000 17,000,000 17,000,000 0 83,000,000 \nAkayanja\n7. Kiruhura Rwamuranda Rwamuranda 0 100,000,000 18,000,000 18,000,000 \n0 Kanyayeru \n82,000,000 \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "8. Kiruhura Nombeii Nombeii 0 100,000,000 17,000,000 17,000,000 0 83,000,000 \nAkayanja \n9, Kiruhura Akaku Akaku 0 100,000,000 16,000,000 16,000,000 0 84,000,000 \nKanyaryeru\n9. Kiruhura Nshwerenkye Nshwerenkye 17,000,000 100,000,000 25,000,000 25,000,000 \n.0 ward Rushere 75,000,000 ! \u2018", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nAppendix 10; Failure to prepare parish priorities by PDCs \n1,000,000,000 786,000,000 214,000,000 : \nSN Does the membership Were \nof the Parish \nquarterly \nDid the PDC prepare parish Did the PDC prepare \nWere quarterly How much funding was Remarks : priorities and action plans for the parish 5 year plan as performance \nreceived for the PDC \nDevelopment \nmeetings FY 2022/2023 as per Annex 1 stipulated Annex 2 \ncommittee (PDC) \nheld? \nformat of parish priorities of the structure of the parish \ninclude those \nGovernance and Administration plan of the Governance \nstipulated in the \npillar operational manual, Feb. and Administration pillar \nguidelines? 2022? operational manual, Feb. \n2022? \n(Includes LC II \nChairperson, Parish \nChief, Parish \nChairperson of the \n35 \nreports prepared? activities? \nwomen Council, Parish \nChairperson of the youth \nCouncil, Parish \nChairperson of persons \nwith Disability Council, \nChairperson of the ruling \nParty at the Parish, and \nChairperson of older \npersons executive \ncommittee the parish or \nward elected under sec. \n25(4) of the National \nCouncil for older Persons \n\\| Act, 2013) \nYes Yes No No Yes 56,031,716 \n\\_Appendix 11; Non functionality \nof SACCO committees and sub committees \nBusiness \nSupervisory Executive Loan Sub Production sub Marketing sub Development Finance and Rema committee 5 Committee fs committee 4 : \n5 investment \nsub Committee Committee 2 5 sub \nservices \nrks Committee = \nCommittee ; \nIs the Is the Is the Is the Is the Is the Is the Vot commit commit commit commit commit commit commit e Name of nn a 5 tee was IE = tee . tee tee tee tee tee \nNa SACCO operati operati operati operati operati operati Was IE operati \nWas I Was = it Was . if \u2014 : = 5 \nme Constit onal? Constit onal? Constit onal? Constit onal? Constit Constit Constit uted? uted? uted? uted? uted? onal? uted? onal? uted? onal? (yes/N (operat sap (yes/N \u201aer (operat (yes/N (op (operat (yes/N OP (operat (yes/N or (operat (yes/N (operat p (yes/N (op (operat", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}]], "page": 38, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. 0\\) 0) 0) 0) 0) or 0) or", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}], "page": 39, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ional or ional or ional or ional or ional or \\|. ional ional Not Not Not Not Not Not Not operati operati operati operati operati operati operati onal) onal) onal onal) onal onal) onal) \nA numbe", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}, [{"headings_0": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, {"headings_1": {"content": "ana", "page": 37, "level": 2}}]], "page": 39, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "lh rof !", "metadata": {"headings": [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], "page": 39, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NOT NOT comnii 1 PDM \nOPERATI NO OPERATI ttees: \nSACCO \nONAL ONAL are not \u00b0 operati \u2014 \nKIGANDO \nKITURA \n2 POM \nSACCO \n36 \nonal \nA \nNOT NOT numbe OPERATI NO OPERATI \nONAL onal TOF commi \nLe \n\"jeuo \nneiado \nJou \nale IVNO \u201cWNO \u201cWNO TWNO NO saan ILVA3dO ILva3dO ON LLVdadO ON LVA3dO ON SIA LivuadO \nIUWWOD LON LON LON LON \nJol \naquunu \nVv \njeuo eiado \noDovS Wad TVNO \nsaa INONDY LLVA3dO \nas MLNWLIWA \nyou WNO \u201cWNO \u201cWNO WNO \nOD9vsS ue \nIVNO IVNO TNO Wad \u00a59 say LLVusadO ILVA3dO ON LLVdadO ON LLVusdO ON tiveado SIA SAA SA \nLON LON LON LON tiyuado tiyuado NAHSNaY IWWLUOD \nIONOONY jo4 \naquunu \nVv \nt \njeuo \nnelado \njou WNO \u201cWWNO oDDvS TWNO \nale \nNO TVNO TVNO Wad san ILvAa3dO \nILva3dO ON ILva3dO ON tiveiado SAA SIA SAA \nLON LON LON ]1W83d0 tiyaado yeNWAWY IWULUOD \nOSOYVMY Jo A \nsqu\u0131nu \nv \n\u201a\u201eleuo \nesado \n. Jou WNO \nWad \\+ ae IWNO TWNO TVNO TVNO LLVuadO ON LLVuadO ON ILva3dO \nSIA SAA Ak VENWAYNV son LON LON LON \nriyeiado tiysado Ou 1UILUOI \nONOHSNY Jo \n, \naquuinu \n7 \nOY \njeuo nesado J0U ale \nsoa] \n8E \n[ a oT es \\| jeuo \nNe\u0131ado \njou \nTNO TVNO NO NO OIIVS we no \u2014 er som Uvaado ON Livuado ON LLvuado ON Livuado ON Sloe SX SIA 01 ON LON LON LON sano epania vonvey, came \nnike \nJol \naquunu \nv \n: \\|eUO", "metadata": {"headings": [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}, [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}], [{"headings_0": {"content": "lh rof !", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendix 9; Low disbursement of PRF", "page": 38, "level": 3}}]], "page": 39, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ur d", "metadata": {"headings": [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], "page": 41, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ODWS \\| mo IVNO 1vNO vNO \nWad LLV\u00a5ad0 ON LLvuado ON Livuado on LLvuado ON no SIA no SA \u2014 sa, \nsoon ON \nano yo ya nwviams 6 Mn LON LON LON Ouv \\| \nJou \nulamong squunu \njeuo \\| IE \nVv + \u2014 esado \nyou \nIm Me N. TIERE fade \noD0vS \nON ON ON on \u201e.,.NO are \\| \u201eNO \\| lg jsaan LON LON ION Livuado LLWuadO LLvuadO NNEWMWAN 1ON \narenes \nJo \nequnu \nv \njeuo", "metadata": {"headings": [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}, [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}], [{"headings_0": {"content": "ur d", "page": 41, "level": 4}}, {"headings_1": {"content": "lh rof !", "page": 39, "level": 4}}]], "page": 41, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e d", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 41, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OD9VS \\| TNO TVNO NO IVNO \nWad Livdado ON LivlddO ON LLWuado ON Livuado QS u S3A \u2014 SE sYNO SIA \nsoon LON \nerence eo esas vuvHs \\|Z Re LON LON LON VHSWMWAN Jo \naquunu \nI \nv \namanr\u0131g \n\\| \nAppendix 12; Transfer to Unregistered SACCOs \nSN. Vote Name Parish Name Name of SACCO \nIs the SACCO registered under the \nRemarks Cooperative Societies Act? (Yes/No) \n1 Kiruhura Also BWEEZA KITURA PDM SACCO No \nNot registered \n2 Kiruhura Kigando KIGANDO KITURA PDM SACCO N o \nNot registered \n3 Kiruhura Rushororo RUSHORORO AKAYANJA PDM No \nNot \nregistered 4 Kiruhura Rwakobo RWAKOBO AKAYANJA PDM SACCO No \nNot registered \n5 Kiruhura Rugongi RUGONGI KENSHUNGA PDM SACCO No \nNot registered \n6 Kiruhura KAITANTUREGYE KAITANTUREGYE KINONI PDM SACCO No \nNot registered \n7 Kiruhura BUUBWE BIJUBWE NYAKASHASHARA PDM SACCO No \nNot \nregistered 8 Kiruhura KYAKABUNGA KYAKABUNGA PDM SACCO No \nNot \nregistered 9 Kiruhura BUGWEIRARO BUGWEIRARO RWETAMU PDM SACCO No \nNot \nregistered 10 Kiruhura RWABARATA RWABARATA SANGA PDM SACCO No \nNot \nregistered \nAppendix 13; Failure to be selected through PDMIS \nSN Vote Parish Name of \nName of PRF Was the \nDate loan Loan Amount Were the loan Were they vetted Remarks Name Name SACCO beneficiary beneficiary was \nfrom the obtained \napproved \nbeneficiaries by a village \nselected meeting convened \nthrough the by the enterprise \nPDM PDMIS groups \nenterprise \nL; Kiruhura Nshweren Nshwerenkye Ampaire Lydia Yes 29/05/2023 1,000,000 \nNot selected through kye ward Rushere \nPDMIS \n2s Kiruhura Nshweren Nshwerenkye Nabimanya Yes 30/05/2023 1,000,001 \nNot selected through kye ward Rushere Ruth \nPDMIS \n3, Kiruhura Nshweren Nshwerenkye Yes 31/05/2023 1,000,002 No Yes Not selected through kye ward Rushere Wallen", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}, [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}]], "page": 41, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kiruhura Nshweren Nshwerenkye Natukunda kye ward Rushere Moses", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PDMIS \nNo Yes Not selected through PDMIS \n5, Kiruhura Nshweren Nshwerenkye Yes 02/06/2023 1,000,004 No Yes Not selected through kye ward Rushere Margret", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiruhura Mugore Mugore SACCO Kyomugasho Patience", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PDMIS \n03/06/2023 1,000,005 No Yes Not selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Kiruhura Mugore Mugore SACCO Tashobya Abel Yes 04/06/2023 1,000,006 No Yes \nNot selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "e d", "page": 41, "level": 4}}, {"headings_1": {"content": "ur d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "pf", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39 \n", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}, [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}]], "page": 42, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kiruhura Mugore Mugore SACCO Abaho Scovia Yes 05/06/2023 1,000,007 No Yes \nNot selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| 9. Kiruhura Mugore Mugore SACCO Mudidi Benon Yes 06/06/2023 1,000,008 No Yes \nNot selected through PDMIS \n\\|", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kiruhura Mugore Mugore SACCO Kusasira Paul Yes 07/06/2023 \\| za] No Yes \nNot selected through PDMIS", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 14; Failure to get an Insurance polic \nSN. Vote Name Parish Name \nName of SACCO \nName of PRF Loan If the loan is for a farming Remark beneficiary Amount operation, did the \nborrower obtain an \nagriculture insurance \npolicy under the Uganda \nAgriculture Insurance \\| I Scheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiruhura Nshwerempango Nshwerepango PDM Musinguzi 1,000,000 No No insurance policy P SACCO edward\n2. Kiruhura Nshwerempango Nshwerepango PDM Mbabazi 1,000,000 No lm insurance policy SACCO Apophia cH\n3. Kiruhura Nshwerempango Nshwerepango PDM Beineomugisha 1,000,000 No No insurance policy SACCO \nKellen\n4. Kiruhura Atakongore ward Akatongore Koburongo 1,000,000 No No insurance policy I Rushere PDM SACCO Mary \n\u00c4 \\| 5. Kiruhura Atakongore ward Akatongore Ainomugisha 1,000,000 No No insurance policy : Rushere PDM SACCO \nJustine\n5. Kiruhura Atakongore ward Akatongore Assimwe 1,000,000 No No insurance policy . Rushere PDM SACCO Ss \nRonard \n7; Kiruhura Atakongore ward Akatongore Nassazi Annet 1,000,000 No No insurance policy \u00b0 Rushere PDM SACCO \nj\n6. Kiruhura Akayanja \nAkayanja PDM Akayanja \nTahamu Yakobo 1,000,000 No No insurance policy t", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Kiruhura Akayanja Akayanja PDM Akayanja Rukundo Agnes 1,000,000 No No insurance policy SACCO\n10. Kiruhura Akayanja Akayanja PDM SACCO \netc", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Bapabwiere 1,000,000 No No insurance policy Simeon \n40 \nAl", "metadata": {"headings": [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}, [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}], [{"headings_0": {"content": "pf", "page": 42, "level": 3}}, {"headings_1": {"content": "e d", "page": 41, "level": 4}}]], "page": 43, "document_name": "Kiruhura District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kiryandongo District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Kiryandongo District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index ad59d18b57d36197cf67cbf45f63a4b0ff1e9a36..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kiryandongo District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "( INA Gees \\| \nsont \n= va A \n\\\\ \nCy UGANDA THE REPUBLIC OF \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIRYANDONGO DISTRICT LOCAL", "metadata": {"headings": [[]], "page": 1, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 1}}], "page": 1, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 1}}, [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 1}}]], "page": 1, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 1}}], "page": 1, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \na \nTABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 1}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 1}}]], "page": 1, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee ee ili", "metadata": {"headings": [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], "page": 4, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OPINION... eeccececeeeeeeceesceeceeeseesessesseeseseeeseeensesssussseeseecssiuuaeseeeseeeeeessettesteetereecesersteees 1 Basis fOr OPINION ........cceeesecceeeesseneceseeeeeceecensseseceecececesseuusesececeesssessecertstesesecentuttasatestenens 1 \nKey Audit Matters \n1 ..........0cccccesceseesesseeseeessesseeseneeceusesuuucuuecceeeeusesensenaataueeaecaeauuaueeaunaeesess \n1.0 Implementation of the Approved Budget....uuessnssssennnnnnnenunnnnnnnnnsnnnnnnnnnnenne \n1 nennen \n2.0 Management of the Government Salary Payroll.......ccccccccccccsssccceccssseueceeseesenensteteeess 7 \nEstimated Wage Budget for validated staff for FY 2023/2024 \n11 .o.ceccccccccccssccsecccesceseeeeeeeteees \nEmphasis OF Matter. \n12 sammen aed ana nn nen un emann nun mon wu ernennen voran u an nun anne op \n3.0 Mischarged Expenditure \n12 asia cas cvs cassnsinea cia convenes cornns sen onenemer ony nun nun ana ame wa eve cee \nOe OT ao rene EEE ap wR eRe \n12 acorn EEE EEE \n4.0 Implementation of Key Government Grants/PROGRAMMES (FOCUS AREAS) \n12 anna... \nae EN re eS Fg \n32 a nn \nOther INFOrmation 32 .......ceeccceeseseeesesecececceeeeccesesseeneeeeeeeceseesecsccestsuesecccenuesesssesenentaeneters \nManagement's Responsibility for the Financial Statement..........ccccccccecessceeeesseeesessseeeseees 33 Auditor's Responsibility for the Audit of Financial Statements..........cccccscscsceessssssseeeeeeeeenees 33 Other Reporting Responsibilities..........ccccccccssecccseeeceeseeseecesueseeeeeecessueeesessseesenstseeevensts 34 Report on the Audit of Compliance with Legislation ............ccccccsscssssceeceeeeceeeeeseeseeeseeenenes 34 6.0 Implementation of the Parish Development Model .........ccccccseccesesssseesessessssreeneesees 34 \n70 Leckef Land Tas \n41 ur a anna vas cos eave as ar nn nn ann ern maoneeeconnonone wa ten tr sone", "metadata": {"headings": [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}, [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}], [{"headings_0": {"content": "ee ee ili", "page": 4, "level": 1}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 8}}]], "page": 4, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APPENDICES,", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES,", "page": 4, "level": 1}}, {"headings_1": {"content": "ee ee ili", "page": 4, "level": 1}}], "page": 4, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "42 unge un u mmx sa a a rn a En an nn rn u ie oem on", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES,", "page": 4, "level": 1}}, {"headings_1": {"content": "ee ee ili", "page": 4, "level": 1}}], "page": 4, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 5, "level": 5}}, {"headings_1": {"content": "APPENDICES,", "page": 4, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 5, "level": 5}}, {"headings_1": {"content": "APPENDICES,", "page": 4, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 5, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 5, "level": 5}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "District Local Government \nZe GoU \\| Government of Uganda \nHCMS Human Capital Management System \nICT Information and Communication Technology \nINTOSAI", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 5, "level": 1}}, {"headings_1": {"content": "List of Acronyms", "page": 5, "level": 5}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 5, "level": 1}}, {"headings_1": {"content": "DLG", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Integrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 5, "level": 1}}, {"headings_1": {"content": "DLG", "page": 5, "level": 1}}, [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 5, "level": 1}}, {"headings_1": {"content": "DLG", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 5, "level": 1}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 5, "level": 1}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAR", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 5, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authori \\| \nLLG \nLower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 5, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 5, "level": 1}}, [{"headings_0": {"content": "LGFAR", "page": 5, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 5, "level": 1}}], [{"headings_0": {"content": "LGFAR", "page": 5, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| LR", "metadata": {"headings": [{"headings_0": {"content": "| LR", "page": 5, "level": 4}}, {"headings_1": {"content": "LGFAR", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "| Local Revenue", "page": 5, "level": 4}}, {"headings_1": {"content": "| LR", "page": 5, "level": 4}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MDAs \nMinistries, Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "| Local Revenue", "page": 5, "level": 4}}, {"headings_1": {"content": "| LR", "page": 5, "level": 4}}, [{"headings_0": {"content": "| Local Revenue", "page": 5, "level": 4}}, {"headings_1": {"content": "| LR", "page": 5, "level": 4}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoLHUD", "metadata": {"headings": [{"headings_0": {"content": "MoLHUD", "page": 5, "level": 1}}, {"headings_1": {"content": "| Local Revenue", "page": 5, "level": 4}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of lands Housing and Urban Development \n\\| MoES Ministry of Education \n\\| Ministry of Finance, Planning and Economic Development \n\\|", "metadata": {"headings": [{"headings_0": {"content": "MoLHUD", "page": 5, "level": 1}}, {"headings_1": {"content": "| Local Revenue", "page": 5, "level": 4}}, [{"headings_0": {"content": "MoLHUD", "page": 5, "level": 1}}, {"headings_1": {"content": "| Local Revenue", "page": 5, "level": 4}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 5, "level": 1}}, {"headings_1": {"content": "MoLHUD", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MoH Ministry of Health", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 5, "level": 1}}, {"headings_1": {"content": "MoLHUD", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 5, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development MoLG Ministry of Local Government \nNAA \nNational Audit Act NTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 5, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 5, "level": 1}}, [{"headings_0": {"content": "MoGLSD", "page": 5, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 5, "level": 1}}, {"headings_1": {"content": "MoGLSD", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Office of the Auditor General PBS \nProgram Budgeting System PCA \nPayroll Consults Africa \nPDMS Payroll Deduction Management System PDU \n\\_\\| Procurement & Disposal Unit", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 5, "level": 1}}, {"headings_1": {"content": "MoGLSD", "page": 5, "level": 1}}, [{"headings_0": {"content": "OAG", "page": 5, "level": 1}}, {"headings_1": {"content": "MoGLSD", "page": 5, "level": 1}}], [{"headings_0": {"content": "OAG", "page": 5, "level": 1}}, {"headings_1": {"content": "MoGLSD", "page": 5, "level": 1}}], [{"headings_0": {"content": "OAG", "page": 5, "level": 1}}, {"headings_1": {"content": "MoGLSD", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PFMA", "metadata": {"headings": [{"headings_0": {"content": "| PFMA", "page": 5, "level": 2}}, {"headings_1": {"content": "OAG", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Finance Management Act \nvars", "metadata": {"headings": [{"headings_0": {"content": "| PFMA", "page": 5, "level": 2}}, {"headings_1": {"content": "OAG", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PFMR", "metadata": {"headings": [{"headings_0": {"content": "PFMR", "page": 5, "level": 1}}, {"headings_1": {"content": "| PFMA", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets PS/ST Permanent Secretary / Secretary to Treasury \n\\| \nTSA Treasury Single Account \n\\| TSSA Treasury Sub Single Account \n\\| UBA Fuganda Uganda Banker\u2019s Association", "metadata": {"headings": [{"headings_0": {"content": "PFMR", "page": 5, "level": 1}}, {"headings_1": {"content": "| PFMA", "page": 5, "level": 2}}, [{"headings_0": {"content": "PFMR", "page": 5, "level": 1}}, {"headings_1": {"content": "| PFMA", "page": 5, "level": 2}}], [{"headings_0": {"content": "PFMR", "page": 5, "level": 1}}, {"headings_1": {"content": "| PFMA", "page": 5, "level": 2}}], [{"headings_0": {"content": "PFMR", "page": 5, "level": 1}}, {"headings_1": {"content": "| PFMA", "page": 5, "level": 2}}], [{"headings_0": {"content": "PFMR", "page": 5, "level": 1}}, {"headings_1": {"content": "| PFMA", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| UCF", "metadata": {"headings": [{"headings_0": {"content": "| UCF", "page": 5, "level": 2}}, {"headings_1": {"content": "PFMR", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "| UCF", "page": 5, "level": 2}}, {"headings_1": {"content": "PFMR", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UCLA", "metadata": {"headings": [{"headings_0": {"content": "UCLA", "page": 5, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Consumer and Lender\u2019s Association \\| \n\\_\\_\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "UCLA", "page": 5, "level": 1}}, {"headings_1": {"content": "| UCF", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 5, "level": 6}}, {"headings_1": {"content": "UCLA", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results \n\\| \\_UGX Uganda Shilling \n\\_ : \\| \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KIRYANDONGO DISTRICT LOCAL", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 5, "level": 6}}, {"headings_1": {"content": "UCLA", "page": 5, "level": 1}}, [{"headings_0": {"content": "UgIFT", "page": 5, "level": 6}}, {"headings_1": {"content": "UCLA", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 5, "level": 6}}], "page": 6, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 5, "level": 6}}, [{"headings_0": {"content": "GOVERNMENT", "page": 6, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 5, "level": 6}}]], "page": 6, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}], "page": 6, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kiryandongo 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 Kiryandongo 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": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kiryandongo 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's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kiryandongo District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had an approved budget of UGX.62,242,424,474 out of which UGX.48,180,623,153 (65%) was warranted was warranted as shown below; \nDetails Budget Warrants % age of warrants UGX (A \nRecurrent (Wage) 26,066,445,983 \n2 Recurrent (Non- 6,562,917,383", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 6, "level": 8}}, {"headings_1": {"content": "GOVERNMENT", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wage)", "metadata": {"headings": [{"headings_0": {"content": "wage)", "page": 7, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 6, "level": 8}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Development 29,613,061,108 17,328,261,879 \\| 59 Total 62,242,424,474 48,180,623,153 77 \nOut of the total warrants of UGX.48,180,623,153, I reviewed the utilisation of warrants worth UGX.35,353,594,180 (73%) as summarised in the table below; \nSN Details \nActual Amount Cumulative Actual Cumulative (UGX) Amount %age out of total warrants 1, Wage expenditure 21,383,871,138 21,383,871,138 44", "metadata": {"headings": [{"headings_0": {"content": "wage)", "page": 7, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 6, "level": 8}}, [{"headings_0": {"content": "wage)", "page": 7, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 7, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 7, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 6, "level": 8}}]], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish development 165,044,990 21,548,916,128 45 model (PDM)\n3. Education grant - 856,029,659 22,404,945,787 47 Formerly SFG\n4. Microscale irrigation 105,085,560 22,510,031,347 47", "metadata": {"headings": [{"headings_0": {"content": "wage)", "page": 7, "level": 6}}, {"headings_1": {"content": "Opinion", "page": 6, "level": 8}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 7, "level": 8}}, {"headings_1": {"content": "wage)", "page": 7, "level": 6}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 7, "level": 8}}, {"headings_1": {"content": "wage)", "page": 7, "level": 6}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. UGIFT 691,596,561 23,201,627,908 48", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 7, "level": 8}}, {"headings_1": {"content": "wage)", "page": 7, "level": 6}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "(infrastructure)", "metadata": {"headings": [{"headings_0": {"content": "(infrastructure)", "page": 7, "level": 6}}, {"headings_1": {"content": "projects", "page": 7, "level": 8}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6. District Rural Water 617,507,737 23,819,135,645 49 Supply and Sanitation \nConditional Grant.\n7. USMID-AF Program 8,227,907,357 32,047,043,002 67\n8. Development 2,796,153,596 34,843,196,598 2", "metadata": {"headings": [{"headings_0": {"content": "(infrastructure)", "page": 7, "level": 6}}, {"headings_1": {"content": "projects", "page": 7, "level": 8}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(infrastructure)", "page": 7, "level": 6}}, {"headings_1": {"content": "projects", "page": 7, "level": 8}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 7, "level": 3}}, {"headings_1": {"content": "(infrastructure)", "page": 7, "level": 6}}], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to Displacement Impacts \nspecial audit report on salary payroll and a summary of the key findings reported in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation 1.1. Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the District was supposed The", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 7, "level": 3}}, {"headings_1": {"content": "(infrastructure)", "page": 7, "level": 6}}, [{"headings_0": {"content": "Response", "page": 7, "level": 3}}, {"headings_1": {"content": "(infrastructure)", "page": 7, "level": 6}}], [{"headings_0": {"content": "Response", "page": 7, "level": 3}}, {"headings_1": {"content": "(infrastructure)", "page": 7, "level": 6}}], [{"headings_0": {"content": "Response", "page": 7, "level": 3}}, {"headings_1": {"content": "(infrastructure)", "page": 7, "level": 6}}]], "page": 7, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}], "page": 8, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to collect Local revenue of UGX.1,539,235,635 however; by Officer \nshould the end of the year only UGX.750,359,441 had been collected sensitize the Sub- representing 49% performance as shown as detailed in County Chiefs on Appendix 1 (a). \ntheir role to remit the district revenue No Source Approved Actual Shortfall share. \nbudget \nCollections \ni Tax 735,713,288 670,667,072 65,046,216 \nRevenues \n2 Non-Tax 803,522,347 79,692,369 354,383,978 \nRevenues \nTotal 1,539,235,635 750,359,441 419,430,19 \nRevenue \n4 \nUnder collection of Local revenue denied the district resources for implementation of the following planned activities as shown in Appendix 1 (b). \nThe Accounting Officer explained that this was caused by failure of the sub-counties to remit revenue.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}]], "page": 8, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.2. Performance of GoU warrants \nThe district had an approved budget of 62,242,424,474 from The \nthe various programmes out of which UGX.48,180,623,153 Accounting Officer was warranted resulting in a shortfall of UGX.14,061,801,321 should liaise with representing 77% performance. Details are in Appendix 2 MoFPED, and Other (a). \nGovernment Agencies to ensure UGX.12,293,597,764 that was not warranted was meant for that all budgeted various activities which were either partially or not funds are collected. implemented at all. Details are in Appendix 2 (b). \nFurthermore, the The Accounting Officer explained that this was due to budget Accounting Officer cuts by MoFPED. \nshould roll over the activities that were \nProgram Revised Short budgeted funds are Budget Warrant fall collected. \nNatural Resources, 149,497, 149,497,0 \nEnvironment, Climate 000 00 Furthermore, the Change, Land A \nAccounting Officer Human Capital 1,560,65 818,729, 741,923,8 \nshould roll over the Development 3,000 38,729 105 95 activities that were Total 1,710,1 891,420, 48% \naffected by the 50,000 \u201a105 895 \nbudget shortfalls for UGX. 891,420,895 that was not warranted was meant for implementation in various activities which were either partially or not the subsequent implemented at all. Details are in Appendix 3 (b). \nfinancial year. \nProgram Short fall Activities Purpose not/partia and impact lly of the implement implemente ed d activity Natural 149,497,000 Workshops Population Resources, and livelihood Environment, seminars enhancement Climate and travel Child \\|, \nChange, Land inland protection A and social services Human Capital 741,923,895 Workshops Prevention Development and and seminars treatment and travel and \ninland \nsensitization on communicabl e diseases", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "Response", "page": 7, "level": 3}}]], "page": 8, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total 891,420,895", "metadata": {"headings": [{"headings_0": {"content": "| Total 891,420,895", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], "page": 9, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that this was due to budget cuts by MoFPED. \n1.4. Utilization of Warrants \nOut of the total warrants of UGX.48,180,623,153 availed The \nAccounting during the year, UGX.42,800,624,626 was utilized by the Officer should; District resulting in un-utilized warrants of UGX.5,379,998,527 \ne liaise with MoPS representing utilization of 89% as shown in Appendix 3 (a). \nto find ways of", "metadata": {"headings": [{"headings_0": {"content": "| Total 891,420,895", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}, [{"headings_0": {"content": "| Total 891,420,895", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "| Total 891,420,895", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}]], "page": 9, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expediting", "metadata": {"headings": [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}], "page": 9, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The warrants that were not utilized were meant for various \nclearances for activities that were partially or not implemented at all as \nrecruitments. shown in Appendix 3 (b). \ne Liaise with MoES", "metadata": {"headings": [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}, [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}]], "page": 9, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Slow Hybrid procurememnt processes. \n1.5. Lack of appropriate performance indicators and \ntargets in the work plans \nThe Accounting Regulation 11 (2) b of the Public Finance Management Officer \nshould Regulations, 2016 states that the work plan of a vote shall engage MoFPED to indicate the key performance indicators to be used to gauge make adjustments in the out-puts. \nthe PBS system to accommodate all Part A of the performance contract for Accounting Officers performance outlines the core performance requirements against which measurement \ntheir performance should be assessed in regard to indicators. achievement of planned results. This requires the Accounting \nOfficer to be assessed on the extent to which annual key \nperformance indicators and targets are achieved for key \nprojects and/or programs. \nI reviewed the approved work plan and sampled 09 outputs with a total of 37 activities. I noted the following; Details are in Appendix 4. \ne4 Outputs with 14 activities had clear performance indicators and targets. \ne 4 Outputs with 21 activities had 16 activities with clear performance indicators and targets while 5 activities did not have clear performance indicators and targets. \ne 1 output with 2 activities did not have clear performance indicators and targets as summarized in the table below; \nTable showing performance indicators and targets Category No. No No. of No of Expenditure % of of of Activiti activit Amount (UGX) Qua outputs out activ es ies \nntifi put ities with witho \ncati s in clear ut on sa the perfor clear \nof mp outp mance perfor \nout led uts indicat manc \nputs ors \ne \nand \nindica \ntarget tors \ns \nand \ntarget \ns \nFully 4 14 14 0 11,974,442,337 100 quantified \noutputs \nSubstanti 4 21 16 5 3,726,264,837 31", "metadata": {"headings": [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}, [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}], [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}], [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}], [{"headings_0": {"content": "expediting", "page": 9, "level": 8}}, {"headings_1": {"content": "| Total 891,420,895", "page": 9, "level": 3}}]], "page": 10, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ally", "metadata": {"headings": [{"headings_0": {"content": "ally", "page": 10, "level": 11}}, {"headings_1": {"content": "expediting", "page": 9, "level": 8}}], "page": 10, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantified \nOutputs \nOutputs 1 2 0 2 190,425,547 0 not fully \nquantified \n1.6. Implementation of outputs \nI assessed the implementation of eight (08) outputs with The", "metadata": {"headings": [{"headings_0": {"content": "ally", "page": 10, "level": 11}}, {"headings_1": {"content": "expediting", "page": 9, "level": 8}}, [{"headings_0": {"content": "ally", "page": 10, "level": 11}}, {"headings_1": {"content": "expediting", "page": 9, "level": 8}}]], "page": 10, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ally", "page": 10, "level": 11}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "thirty (30) activities worth UGX.15,700,707,174 and noted the Officer should roll following; Details are in Appendix 5. \nover the activities \nthat were affected \ne Five (5) outputs with twenty-four (24) activities and by the budget expenditure worth UGX.11,029,456,391 were fully shortfalls for implemented. implementation in oe Three (3) outputs with six (06) activities worth the subsequent UGX.4,671,250,783 were partially implemented. Out of financial year.. \nthe six (06) activities, the District fully implemented one \n(1) activity and five (05) activities were partially", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ally", "page": 10, "level": 11}}, [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ally", "page": 10, "level": 11}}], [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "ally", "page": 10, "level": 11}}]], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 3}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Categor", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 3}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Expenditure", "metadata": {"headings": [{"headings_0": {"content": "Expenditure", "page": 11, "level": 11}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fs \nis \ny of outpu activiti Activi activi activi Amount (UGX) outputs ts esin ties ties ties \nasses the fully parti not \nsed output imple ally imple \ns ment imple ment", "metadata": {"headings": [{"headings_0": {"content": "Expenditure", "page": 11, "level": 11}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 8}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 11, "level": 11}}, {"headings_1": {"content": "Expenditure", "page": 11, "level": 11}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11,029,456,391 impleme \nnted \noutputs \nPartially 3 6 1 5 0 4,671,250,783 impleme \nnted \noutputs \nNot 0 0 0 0 0 0 impleme \nnted \noutputs \nTotal 8 30 25 5 0 15,700,707,174 \nFurthermore, the following planned activities were", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 11, "level": 11}}, {"headings_1": {"content": "Expenditure", "page": 11, "level": 11}}, [{"headings_0": {"content": "Fully", "page": 11, "level": 11}}, {"headings_1": {"content": "Expenditure", "page": 11, "level": 11}}], [{"headings_0": {"content": "Fully", "page": 11, "level": 11}}, {"headings_1": {"content": "Expenditure", "page": 11, "level": 11}}]], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "partially/not implemented;", "metadata": {"headings": [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Kigumba Seed Secondary School\n2. Routine Manual maintenance of 154 KM", "metadata": {"headings": [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Funding of 36 DRDIP livelihood subprojects.\n4. Funding of nine (9) DRDIP environmental subprojects\n5. Construction of 23 DRDIP infrastructure", "metadata": {"headings": [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that this was caused by budget cuts by MoFPED and Donor agencies. \n1.7.Delivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in \nI observed that the roads were maintained in accordance with the Bills of Quantities;", "metadata": {"headings": [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}, [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}], [{"headings_0": {"content": "partially/not implemented;", "page": 11, "level": 8}}, {"headings_1": {"content": "Fully", "page": 11, "level": 11}}]], "page": 11, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "partially/not implemented;", "page": 11, "level": 8}}], "page": 12, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer was commended for maintaining road works in accordance with the bills of quantities. \n1.7.2. Service delivery under focus areas \nI sampled Fifteen (15) out of Thirty-Seven (37) activities in Five (5) focus areas with a total expenditure of UGX.11,528,090,661 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations and details are provided in the respective focus area inspection paragraphs. \nThe observations made have the following s as shown in the table below; \nSn Focus Area Observation Implication", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "partially/not implemented;", "page": 11, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "partially/not implemented;", "page": 11, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "partially/not implemented;", "page": 11, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "partially/not implemented;", "page": 11, "level": 8}}]], "page": 12, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Water \nThere were boreholes not Intended water service provision is Development utilised due to community negatively affected \nGrant \nwrangles in Kihura Ranger \nzone and salty water in the \nProduction Well constructed \nat kaduku RGC.\n2. USMID-AF Partial completion of road Intended improvement of works of Nyakadote ~- transportation services for goods Techwa-Kanywamaizi Road and services is delayed \n.\n3. Education \nCracked roof ceiling Timber This timber crack can affect the Development of the classroom longevity of the roof and thus Grant \nconstructed in the Kizibu having an impact in the usability of primary School. \nthe classroom.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "partially/not implemented;", "page": 11, "level": 8}}], "page": 12, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], "page": 12, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the contractors of road works under USMID- AF expedite the completion of Nyakadote - Techwa-Kanywamaizi Road. Furthermore, the Accounting Officer should engage the communities in Kihura Ranger zone to ensure the wrangle are resolved so that the borehole can be utilized. Furthermore, the Accounting Officer should engage Ministry of Water to provide a remedy for the production well that has salty water. \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 entity budgets. Other anomalies highlighted included: payments for \nThe District had a Salaries budget of UGX.22,057,362,686, out of which UGX.19,532,090,078 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget \nThe District had an approved wage budget of The Accounting UGX.19,478,585,335, and obtained supplementary funding of Officer should liaise UGX.2,578,777,351 resulting into a revised wage budget of with MoFPED to UGX.22,057,362,686 which was all warranted. \nensure that supplementary funds Out of the total warrants, UGX.19,532,090,078 was utilized by the are released timely. District resulting in un-utilized warrants of UGX.2,525,272,606 \nrepresenting utilization of 89% as summarized in the table below; \nAppendix 7 refers. \nApprove Supplementa Revise Warran Paymen d ry UGX. Bn d ts UGX. ts UGX. Budget Budge Bn Bn UGX. Bn \nt UGX. \nBn \n19.48 \\| 2.58 \\| 22.06 22.06 19.53 \nFailure to fully absorb salaries affects Education, Health and Social service delivery. \nThe Accounting Officer explained that this was due to late release of supplementary funds. \n2.2 \nValidation of employees on the entity payroll \nThe District had 1,607 employees on the IPPS payroll of which The", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}]], "page": 12, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], "page": 13, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,199 (75%) were fully verified, 36 (2%) were partially verified, Officer should; 338 (21%) not verified, and 34 (2%) did not show up. \neuse the verified payroll as a basis of In addition, 9 individuals had not accessed the payroll by end of \nupdating monthly June, 2023. These were captured as new records in my payrolls for paying determination of the District wage bill.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}]], "page": 13, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "employee", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 13, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 3}}], "page": 13, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "emoluments. The summary of the validation exercise is shown in the table e engage \nthe below; respective entities of first appointment Details \nNo. of Annual base of staff partially Individual (UGX) \nverified to obtain s \nminute extracts for Number of staff as per the payroll 1,607 1,591,653,695 validation by (June 2023) \nMinistry of Public Validated as follows; \nSubtotal (A+B+C+D)=E \n1,607 1,591,653,695 e delete staff who did Employees who appeared for 9 10,937,082 not appear for head count but were not on \nvalidation from the payroll-New records (F)", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 13, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 3}}, [{"headings_0": {"content": "employee", "page": 13, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 3}}], [{"headings_0": {"content": "employee", "page": 13, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 3}}], [{"headings_0": {"content": "employee", "page": 13, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 3}}]], "page": 13, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 8}}], "page": 14, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Overall total covered (E+F)\\*\\* 1,616 1,602,590,777", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 8}}], "page": 14, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The following observations were made; \ne Out of 1,607 employees on the June 2023 payroll, 1,199 (75%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \ne 36 (2%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \ne A total of 338 (21%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. \ne A total of 34 (2%) employees on the payroll did not appear for the validation and all of them were not accounted for depsite being paid UGX.688,558,489. These were omitted from the validated payroll. \ne A total of 9 individuals whose names were not on the District's by June 2023, appeared for the validation exercise; Furthermore, all of them remained unaccounted for and were not considered in the validated payroll. \ne Failure to provide the key pre-requisite documents for validation casts doubt on the eligibility of employees. \ne Payments to unverified employees leads to financial loss to the Government. \nThe Accounting Officer explained that; \ne He had communicated to the entities of first appointment of partially verified officers and feedback was awaited \ne The new employees that appeared as new records were those that were deleted from the payroll due to abscondment. These have not been considered in the estimation of the District wage bill. \n2.3 Inconsistencies in Employee Details \nA total of 304 employees on the payroll had inconsistencies in The", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 8}}, [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 8}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 8}}], [{"headings_0": {"content": "payroll.", "page": 14, "level": 1}}, {"headings_1": {"content": "employee", "page": 13, "level": 8}}]], "page": 14, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}], "page": 14, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured by Officer \nshould NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that employee Inconsistent information undermines the integrity of the District\u2019s records are duly \nTr:.1:,. 2.4 \nFindings from Other Special = Audit = Procedures \nI undertook other special audit procedures to review the accuracy The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 14, "level": 3}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 1}}]], "page": 14, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], "page": 15, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of the payroll including planning, budgeting and payments for the Officer should; period of four years (2019/2020-2022/2023). \nenotify MoPS to I noted that; \nensure that the a) 2,738 employee records were captured on wrong HCM system scale/notches leading to an over payment of UGX.259,121,015 automates salary and under payment of UGX. 623,277,141 \nnotch increments b ~S A total of 38 employees were not paid salary amounting to \nbased on individual UGX. 83,106,539 in the period under review leading to appointment arrears. \nanniversaries. c) The District over and under remmitted statutory deductions Furthermore, by UGX.182,221,905 and UGX.240,085,853 respectively. \noverpaid amounts d) The District over and under remmitted non-statutory should be recovered deductions by UGX.81,009,891 and UGX.64,733,953 from beneficiaries,", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 3}}]], "page": 15, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "respectively.", "metadata": {"headings": [{"headings_0": {"content": "respectively.", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "while \ne Da UGX.25,042,143 was paid to 21 staff who had either been underpayments retired, transferred, or absconded. \nshould be budgeted Capturing of employee records on wrong scale/notches for and paid. distorted the implementation of the wage budget. Ensure that the Underpayment negatively affects the employees\u2019 livelihood employees with as well as their terminal benefits while, over-payments salary \narrears caused a financial loss to the Government \nsubmit required Accumulation of salary arrears affects staff morale and documentation for undermines employee rights, and may also create pressure approval \nand on employees to use unethical means for survival. \neventual payment. Under remittance of statutory deductions denies the ensure that non- Government the revenue required to deliver services. In statutory \naddition, it may lead to financial loss to the entity due to fines deductions \nare and penalties imposed", "metadata": {"headings": [{"headings_0": {"content": "respectively.", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}, [{"headings_0": {"content": "respectively.", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "respectively.", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "respectively.", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "always accurately", "metadata": {"headings": [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], "page": 15, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Over-remittance of non-statutory deductions constrains computed and resources allocated to pay the wage bill while under- promptly paid as remittance creates obligations to the entity that could result per the payroll in fines and penalties. \nregister. In Delayed removal of staff from payroll resulted into financial addition, \nthe loss to Government. \namounts over remitted should be The Accounting Officer explained that; \nfollowed up with a Payment of salaries on wrong salary notches was due to the \nview of recovery. failure to automate employee\u2019s salary annual increments in Sensitize \nall the IPPS. \ndepartment heads residual arrears were caused by interdiction, underpayment \non timely reporting and posting of secondary school teachers in June at the end \nof staff leavers to of the Financial year. \navoid financial e Discrepancies in statutory and non-statutory deduction losses. \npayments was mainly caused by inconsistencies between the", "metadata": {"headings": [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}, [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}], [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Out of 266 approved positions, a total of 159 positions were econtinue engaging filled leaving a gap of 107 vacant positions. \nthe District Service The district did not have an approved and costed staff Commission, establishment for primary, secondary and tertiary Ministry of Public institutions. Service and Understaffing hinders the District\u2019s ability to effectively MoFPED to have deliver services to its intended beneficiaries. \nthese positions Lack of an approved up-to-date staff structure negatively filled. \nimpairs resource planning and mobilization. \n\u00b0 engage relevant stakeholders to The Accounting Officer explained that; \ndevelop and e staffing gaps were caused by the inadequate wage bill and implement a costed to a smaller extent failure to attract competent candidates staff structure for like District Engineer and Sub-County Chiefs. He further the \nprimary, stated that the creation of the new administrative units led secondary \nand to an expansion in the staff structure yet no supplementary \ntertiary institutions wage was allocated for the recruitment of additional staff. \ne Ministry of Education and Sports was the one responsible for \nrecruitment and posting of staff in the secondary and tertiary \ninstitutions therefore they can only followup the matter. \n2.6 Estimated Wage Budget for validated staff\\_for FY", "metadata": {"headings": [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}, [{"headings_0": {"content": "always accurately", "page": 15, "level": 1}}, {"headings_1": {"content": "respectively.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023/2024", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 16, "level": 3}}, {"headings_1": {"content": "always accurately", "page": 15, "level": 1}}], "page": 16, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I developed procedures to determine the number of staff in post The Ministry of Public and approved recruitments so as to obtain the expected wage Service and the cost at the entity as highlighted in the table below; \nAccounting Officer S Category \nNu Re- should review the \n1.\\| Staff in post-refer to headcount Fully verified \nPartially verified \nmbe computed approved wage rof Budget(UG estimates of the emp \\| X) \nDistrict for the FY", "metadata": {"headings": [{"headings_0": {"content": "2023/2024", "page": 16, "level": 3}}, {"headings_1": {"content": "always accurately", "page": 15, "level": 1}}, [{"headings_0": {"content": "2023/2024", "page": 16, "level": 3}}, {"headings_1": {"content": "always accurately", "page": 15, "level": 1}}], [{"headings_0": {"content": "2023/2024", "page": 16, "level": 3}}, {"headings_1": {"content": "always accurately", "page": 15, "level": 1}}], [{"headings_0": {"content": "2023/2024", "page": 16, "level": 3}}, {"headings_1": {"content": "always accurately", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "loye", "metadata": {"headings": [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2023/24 in line with es \nthe results of the 1,19 14,134,872,2 validation exercise to 9 46 ensure accurate 36 718,942,812 wage bill for the Employees not yet accessed on the 0 \n0 District. payroll by June 2023 (new records), \nNo shows accounted for and those 0 \n0 \nconfirmed to have exited the District \n2.\\| Planned recruitments - Refer to the 89 1,509,664,20 \napproved and cleared recruitment plan \n0 \nby MoPS \nTotal Wage budget forthe payroll 1,32 16,363,479, \n4 \n258 \n3.\\| Salary arrears (Residual arrears \n60 137,043,349 \nverified by Internal Audit and approved \nby MoFPED) \nEmphasis of Matter \nWithout qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 Mischarged Expenditure \nInstruction 10.10.16 of the Treasury Instructions, 2017 provide that all payments shall be fully coded according to the chart of accounts codes to enhance expenditure classification and reporting. \nI noted that funds to the tune of UGX.81,923,649 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking the necessary approvals. Details are in Appendix 8. \nDiversion of funds negatively affects the delivery of services and negates the purpose of budgeting. Furthermore, the financial statements are misstated. \nThe Accounting Officer should ensure adherence to the approved budget allocations or seek approval in case need arises.", "metadata": {"headings": [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}, [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}], [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}], [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}], [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}], [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}], [{"headings_0": {"content": "loye", "page": 16, "level": 1}}, {"headings_1": {"content": "2023/2024", "page": 16, "level": 3}}]], "page": 16, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Matter", "metadata": {"headings": [{"headings_0": {"content": "Matter", "page": 17, "level": 8}}, {"headings_1": {"content": "loye", "page": 16, "level": 1}}], "page": 17, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Implementation of Key Government Grants/PROGRAMMES (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "Matter", "page": 17, "level": 8}}, {"headings_1": {"content": "loye", "page": 16, "level": 1}}, [{"headings_0": {"content": "Matter", "page": 17, "level": 8}}, {"headings_1": {"content": "loye", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "Matter", "page": 17, "level": 8}}], "page": 17, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG \nThe District Rural Water Supply and Sanitation Conditional Grant 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. \nThe District received UGX.617,507,740 (100%), out of UGX.617,507,740 budgeted. Furthermore, out of the UGX.617,507,740 received, the District spent \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": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "Matter", "page": 17, "level": 8}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "Matter", "page": 17, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "Matter", "page": 17, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "Matter", "page": 17, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "Matter", "page": 17, "level": 8}}]], "page": 17, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 2}}], "page": 18, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \nT noted the following areas were the District had commendable performance; \ne All the sampled 16 projects were provided for in the approved five-year development plan. \ne All sampled projects were inclusive in the list of eligible capital investments. \ne Desk and field appraisals were undertaken for the planned projects. \ne One seed school was provided with a water source that was accessible by the local community. \ne The Ministry of Water and Environment approved all the 16 projects designs \ne Stainless steel/u-PVC pipes bought for borehole works in compliance with the", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 2}}]], "page": 18, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}], "page": 18, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Five (5) water projects had functional water user committees. \ne 22 (20%) existing water sources as well as 16 (100%) new sources were tested in compliance with the Guidelines. \n4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.2.1 Planning \na) Funding and Absorption \nUGX.617,507,740 (100%) was received, out of UGX.617,507,740budgeted. Furthermore, out of the UGX.617,507,740 received, UGX.388,468,506 (100%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.229,039,234 (100%) related to Piped Water Sub-Grant (UgIFT component) as shown in the table below; \nSN Purpose \nBudgeted : Released Variance : \nni amount amount nn... \\| \n1 Rural Water and Sanitation Sub-Grant \n(traditional component) \n2 Piped Water Sub-Grant (UgIFT \n388,468,506 \\| 388,468,506 0 \nee en nenn ve eee 229,039,234 \\| 229,039,234 0 \\| component) ae \n\u201a Total", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}]], "page": 18, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "___.617,507,740 617,507,740", "metadata": {"headings": [{"headings_0": {"content": "___.617,507,740 617,507,740", "page": 18, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}], "page": 18, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nOut of the funds received, UGX.388,468,506 (100%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) activities while UGX.229,039,234 was on Water Sub-Grant \nactivities. Details", "metadata": {"headings": [{"headings_0": {"content": "___.617,507,740 617,507,740", "page": 18, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}, [{"headings_0": {"content": "___.617,507,740 617,507,740", "page": 18, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 6}}]], "page": 18, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "r | Piped water \u2018| 229,039,234 | 229,039,234", "metadata": {"headings": [{"headings_0": {"content": "r | Piped water \u2018| 229,039,234 | 229,039,234", "page": 19, "level": 1}}, {"headings_1": {"content": "___.617,507,740 617,507,740", "page": 18, "level": 8}}], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \n229,039,234 \\| 0] 100 \u2014 \\| \n\\| \\| \nSub-Grant \\| \\| \\| \\| (UgIFT \\| \n\\| \n\\|\\_\\_\\| \\_\\_\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "r | Piped water \u2018| 229,039,234 | 229,039,234", "page": 19, "level": 1}}, {"headings_1": {"content": "___.617,507,740 617,507,740", "page": 18, "level": 8}}, [{"headings_0": {"content": "r | Piped water \u2018| 229,039,234 | 229,039,234", "page": 19, "level": 1}}, {"headings_1": {"content": "___.617,507,740 617,507,740", "page": 18, "level": 8}}]], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 19, "level": 8}}, {"headings_1": {"content": "r | Piped water \u2018| 229,039,234 | 229,039,234", "page": 19, "level": 1}}], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "te 617,507,740 a ed 0\\| eee \\| a \n\\_\\_\\_\\|Teta\u0131\\_\\_\\_\\_\\_ \\| 617,507,740 \\|", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 19, "level": 8}}, {"headings_1": {"content": "r | Piped water \u2018| 229,039,234 | 229,039,234", "page": 19, "level": 1}}], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "617,507,70 100 |", "metadata": {"headings": [{"headings_0": {"content": "617,507,70 100 |", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 19, "level": 8}}], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "617,507,70 100 |", "page": 19, "level": 3}}, {"headings_1": {"content": "component)", "page": 19, "level": 8}}], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer was commended for fully absorbing funds received. \n4.1.2.2 Review of the Procurement process \na) Timeliness of procurements \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31\u00b0\u2018 of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \na) A review of Advertisements of procurements revealed that two (2) projects were advertised after 30\" June 2022, as shown in the table below; \nb) \n[Sn \\|Projet \n\\| \n\\| Amount \\| Date of advertisement \\\\", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Siting, drilling and installation of boreholes \\| 515,776,740 \\| 26/08/2022\n2. Production well drilling I 47,000,000 \\| 26/08/2022 \\| Total", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| 562,776,740 \\| nr \nn Delayed procurement affects timely implementation of planned activities. \nThe Accounting Officer explained that this was due to lack of funds in the last quarter of the preceding year. \nRecommendation \nThe Accounting Officer should comply with the guideline of early advertisement of project works. \nb) Bid documents issued before payment of the non-refundable fee \nRegulation 48 (6) of the Local Government PPDA Regulations, 2006 state that a tender document may be sold in order to recover costs but the price shall be calculated to cover only those costs related to printing, copying and distribution. \nI noted that two (2) bidders were issued bid documents before payments of the non- refundable fee. Appendix 10 refers. \n4.1.2.3 Implementation of the Grant activities \na) Functionality of projects \nI carried out physical inspections on a sample of Five (05) implemented projects in five (5) sites on 28\" September 2023 and observed that the community was not utilising the Production Well constructed at Kaduku RGC because the water was salty following; Details are in Appendix 11. \nTable showin \nNo Water - Actual \\| Total Total Number Number Number \\_ \nProjects Expenditure number Numb of Visited of visited of visited", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "617,507,70 100 |", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "/facilitie", "metadata": {"headings": [{"headings_0": {"content": "/facilitie", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 20, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of sites \\| er of Function partially not \ns \nimplem Sites al Sites functional function \\| \n\\| \nented \u2018Visited \\| sites al sites \n1 Drilling of 570,507,740 15 4 i 4 0 i 0 boreholes i i \\| \n\\| 2 \\| Productio 47,000,000; 1 \\| 1 \\| \\| \\| \n\\| oO 0 1 \nTotal \\| 617,507,740, 16 \\#S \\| 4 0 4, \\| \\| \nAs a result, the objective of providing clean and safe water was not achieved. \nThe Accounting Officer explained that the production well was under phase one but promised salt reduction technologies will be explored in the next phases of works. He further added that the water was tested and found to be safe for consumption.", "metadata": {"headings": [{"headings_0": {"content": "/facilitie", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}, [{"headings_0": {"content": "/facilitie", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "/facilitie", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "/facilitie", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], [{"headings_0": {"content": "/facilitie", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}], "page": 20, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should make budget provisions for the de-salting of the production well for the benefit of the community. \n4.1.2.4 Monitoring \na) Preparation and submission of quarterly reports \nGuideline 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. 10\" January, Quarter 3: 10th April and 10th July for Quarter four.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}], "page": 20, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I noted that the District delayed to submit performance reports for all the four (4) quarters. Details are in the table below; \nNo Details \\_ Deadline for date \n\u2014 ' \\| \nActual of \u2018Comment submission submission \\|... \\_1 \\| One", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 1}}, {"headings_1": {"content": "/facilitie", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure the District Water Officer complies to the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 1}}], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.2 \nUGANDA'S INTER-GOVERNMENTAL FISCAL TRANSFER REFORM PROGRAM", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "(UGIFT)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 6}}], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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 Uganda\u2019s Inter-Governmental Fiscal Transfer Reform Program (IGFTRP) for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nThe District received UGX.905,709,665, out of UGX.905,709,665 budgeted to the implement the programme. The following activities were undertaken; \n[ Activity \\_ \\| a SN \\| Planned Actual quantity \\| quantity 1 \\| of seed \nConstruction kigumba schol on sid \\|", "metadata": {"headings": [{"headings_0": {"content": "(UGIFT)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 6}}, [{"headings_0": {"content": "(UGIFT)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 6}}], [{"headings_0": {"content": "(UGIFT)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 6}}], [{"headings_0": {"content": "(UGIFT)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 6}}], [{"headings_0": {"content": "(UGIFT)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 6}}]], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "; | Bj]", "metadata": {"headings": [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Monitoring Supervision of work \n\\| and capital = r IL \n4 \\| \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \nI noted the following areas were the District had commendable performance; \no AI UGIFT activities sampled were budgeted for. \ne The district had the land title for the land on which the Kigumba Seed School is being constructed. \ne The district prepared seed scholl designs based on user needs. \no There were material test certificates for building materials used \noe Quarterly monitoring reports were prepared. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.2.2.1 Planning and Budget Performance \na) Funding and Absorption \nOut of the approved budget of UGX.905,709,665, the district received \nUnder absorption of released funds negatively affected completion of the construction works at Kigumba seed school. \nThe Accounting Officer explained that they absorbed the money but it only cleared in July 2023. \nRecommendation \nThe Accounting Officer should ensure timely implementation of activities so that funds are fully absorbed. \n4.2.2.2 Project implementation \na) Absence of minutes of Site Meetings \nI noted that the District did not provide site meeting minutes for reference by interested stakeholders. Details are in the table below; \nSn \\| Projetnme \\| Amount \\| Auditremarks 1 \nConstruction of Kigumba seed \\| 3,367,907,469 Site meeting minutes were not \\| \n\\_ School ll availed \n\\_\\_\\_ \n\\| \nAbsence of site meeting minutes affects timely implementation, follow up and correction of any issues arising during the construction. \nThe Accounting Officer explained promised to have them monthly going forward.", "metadata": {"headings": [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}, [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}], [{"headings_0": {"content": "; | Bj]", "page": 21, "level": 2}}, {"headings_1": {"content": "(UGIFT)", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "; | Bj]", "page": 21, "level": 2}}], "page": 22, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the contract supervisor and manager organise site meetings and document them for follow up by the responsible officers. \nb) Implementation status for current financial year 2022-23 \nRegulation 18(3) ofthe Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nI observed that the works were done as per bills of quantities but remain partially complete since the contract is to be completed on 9\" May 2024. Details are in the table below; \nProject Contract Start End Percentag Photo Inspection Amount date date e of works remarks \ndone as at", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "; | Bj]", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "; | Bj]", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "; | Bj]", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "; | Bj]", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "; | Bj]", "page": 21, "level": 2}}]], "page": 22, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that works are expedited by the Contractor.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer should ensure that works are expedited by the Contractor.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.3 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.856,030,601 to implement the following activities;", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer should ensure that works are expedited by the Contractor.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}, [{"headings_0": {"content": "The Accounting Officer should ensure that works are expedited by the Contractor.", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}]], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[SN Activity", "metadata": {"headings": [{"headings_0": {"content": "[SN Activity", "page": 23, "level": 3}}, {"headings_1": {"content": "The Accounting Officer should ensure that works are expedited by the Contractor.", "page": 23, "level": 1}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u - \u2014 ~ [Actual \\|", "metadata": {"headings": [{"headings_0": {"content": "[SN Activity", "page": 23, "level": 3}}, {"headings_1": {"content": "The Accounting Officer should ensure that works are expedited by the Contractor.", "page": 23, "level": 1}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[| a", "metadata": {"headings": [{"headings_0": {"content": "[| a", "page": 23, "level": 2}}, {"headings_1": {"content": "[SN Activity", "page": 23, "level": 3}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 23, "level": 4}}, {"headings_1": {"content": "[| a", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee \n1\\_\\_\\| Construction of classroom blocks \\| [os 7 \\|", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 23, "level": 4}}, {"headings_1": {"content": "[| a", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ti", "metadata": {"headings": [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Genus of em eis \\{5 \\| a \n\\| 3 \\| Procurement of classroom desks \n\\| 363 L 363 \\| 00.0. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following; \n4.3.1 Positive observations \nI noted the following areas were the District had commendable performance; \ne The district incorporated all the education development grants activities in the approved District budget and Annual work plan \ne All projects implemented were physically existent \n\u00a9 All projects implemented were eligible. \no Physical inspection of Five (5) projects revealed that they were executed according to the BOQs, completed in time and were in use by the beneficiaries. \noe Contract managers were appointed to oversee the project. \ne Projects were monitored by the Engineer and District Executive Committee \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Review of Budgeting and allocation \na) Selection of schools/ projects for Education Development grant \nGuideline 6.2.1.2 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires that priority should be given to ensure that schools meet Minimum Quality Standards and District Averages, select the schools and infrastructure, which are furthest below the LG average, Completion of ongoing secondary and primary infrastructure from the previous \nInconsistencies in selection of projects/schools for works affects the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer responded that their project allocations were based on school enrolments, number of pupils per class, pupil desk ratio, pupil stance ratio, and conditions of existing structures. \nRecommendation \nThe Accounting Officer should put in place an assets register for all Education facilities to inform the selection and prioritization of beneficiaries of the Education Development", "metadata": {"headings": [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}, [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}], [{"headings_0": {"content": "ti", "page": 23, "level": 8}}, {"headings_1": {"content": "en", "page": 23, "level": 4}}]], "page": 23, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Grant.", "metadata": {"headings": [{"headings_0": {"content": "Grant.", "page": 24, "level": 1}}, {"headings_1": {"content": "ti", "page": 23, "level": 8}}], "page": 24, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "b) Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 93.7% to capital expenditure instead of the required minimum of 95% leading to under allocation of UGX.11,128,397 (1.3%) while Investment service costs was over allocated by UGX.11,128,397 (1.3%). Details are in the table below; \n\\_ Category Standard \\_ Actual \\_ Budget \\_ Variance Remarks , \n\\| \n\\| \\| %age budget percentage \\| Amount \\| \\| i \\| allocation as \\_ (budget) (UGX) \\| \n\\| perguidelines 00000 \\| \\_ \nCapital At least 95% 93.7 802,232,758 1.3% Allocation \\| \nexpenditure \\| inconsistent /", "metadata": {"headings": [{"headings_0": {"content": "Grant.", "page": 24, "level": 1}}, {"headings_1": {"content": "ti", "page": 23, "level": 8}}, [{"headings_0": {"content": "Grant.", "page": 24, "level": 1}}, {"headings_1": {"content": "ti", "page": 23, "level": 8}}], [{"headings_0": {"content": "Grant.", "page": 24, "level": 1}}, {"headings_1": {"content": "ti", "page": 23, "level": 8}}], [{"headings_0": {"content": "Grant.", "page": 24, "level": 1}}, {"headings_1": {"content": "ti", "page": 23, "level": 8}}], [{"headings_0": {"content": "Grant.", "page": 24, "level": 1}}, {"headings_1": {"content": "ti", "page": 23, "level": 8}}]], "page": 24, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 24, "level": 1}}, {"headings_1": {"content": "Grant.", "page": 24, "level": 1}}], "page": 24, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with", "metadata": {"headings": [{"headings_0": {"content": "with", "page": 24, "level": 11}}, {"headings_1": {"content": "(A)", "page": 24, "level": 1}}], "page": 24, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Investment At most 5% \n3,797,843 1.3% Allocation ' service inconsistent - \ncosts(B)", "metadata": {"headings": [{"headings_0": {"content": "with", "page": 24, "level": 11}}, {"headings_1": {"content": "(A)", "page": 24, "level": 1}}, [{"headings_0": {"content": "with", "page": 24, "level": 11}}, {"headings_1": {"content": "(A)", "page": 24, "level": 1}}]], "page": 24, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "with", "metadata": {"headings": [{"headings_0": {"content": "with", "page": 24, "level": 11}}, {"headings_1": {"content": "with", "page": 24, "level": 11}}], "page": 24, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nn... Quidelines. oe \n\\| Total 856,030,601 \\_ \n\\_ \nUnder allocation of funds to capital investments negatively affects intended infrastructure development objectives.", "metadata": {"headings": [{"headings_0": {"content": "with", "page": 24, "level": 11}}, {"headings_1": {"content": "with", "page": 24, "level": 11}}, [{"headings_0": {"content": "with", "page": 24, "level": 11}}, {"headings_1": {"content": "with", "page": 24, "level": 11}}]], "page": 24, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "metadata": {"headings": [{"headings_0": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}, {"headings_1": {"content": "with", "page": 24, "level": 11}}], "page": 25, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Variance (UGX) (UGX) \n\\| 856,030,601 856,030,601; 0] \\| \u2014 \u2014 \nOut of the UGX.856,030,601 released, UGX.856,030,601 (100%) was spent as indicated in the table below; \nFunds released (UGX) \\| Expenditure (UGX) \\| Unspent(UGX) \u2014\\_\\| of funds \\| % \nabsorbed \\| \\| [856,030,601 = BEE oan zu nn 4 \u2014 \\| aie \n= \n(856,030,001) = CT 100", "metadata": {"headings": [{"headings_0": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}, {"headings_1": {"content": "with", "page": 24, "level": 11}}, [{"headings_0": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}, {"headings_1": {"content": "with", "page": 24, "level": 11}}], [{"headings_0": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}, {"headings_1": {"content": "with", "page": 24, "level": 11}}]], "page": 25, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}], "page": 25, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer was commended for fully absorbing released funds. 4.3.2.2 Procurement \na) Inaccurate Evaluation reports \nRegulation 78 (3) of the Local Governments PPDA Regulations, 2006 states that the detailed evaluation shall compare the details of the bid received with the terms, conditions and criteria stated in the bid documents. \nA comparison of evaluation reports and Bid documents of two (2) procurements revealed that the Bid Amounts quoted in the evaluation reports were not consistent with those provided in the respective bid documents of the bidders. Appendix 12 refers. \nThere is a risk that ineligible bidders were awarded contracts and as a result, it could have led to financial loss or destruction of the public image of the district due to lack of transparency.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "| Budgeted amount (UGX) _| Funds released (UGX) _|", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 25, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure the Contracts Committee verifies the accuracy of the evaluation report before approval of the recommended bid winners.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 25, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.3.2.3 Implementation \na) Unfunded Retention for Projects implemented in financial Year 2021/22 Section 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 states that Before payment can be made, the contracting firm shall request the School Management Committee/Board of Governors to confirm adequate completion of works. It further states that after approval of the works by the School Management Committee/ Board of Governors, the Head Teacher shall submit a written request including a signature of the Chairperson of the School Management Committee to the Chief Administrative Officer and the MoES confirming adequate completion of works. It also requires the \nSN Activity Amount il, Retention for classroom block at Kihura", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,478,413", "metadata": {"headings": [{"headings_0": {"content": "3,478,413", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2. Retention for classroom block at Ndabulye", "metadata": {"headings": [{"headings_0": {"content": "3,478,413", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3,478,413", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,313,890", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,478,413", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3. Retention for classroom block at -Kitwara", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,478,413", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,478,413", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,313,890", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4. Retention for classroom block at nanda", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,313,890", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Retention for classroom block at Wakisanyi", "metadata": {"headings": [{"headings_0": {"content": "3,313,890", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2,353,675", "metadata": {"headings": [{"headings_0": {"content": "2,353,675", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6. Retention for classroom block at Kiryandongo BCS", "metadata": {"headings": [{"headings_0": {"content": "2,353,675", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2,353,675", "page": 26, "level": 3}}, {"headings_1": {"content": "3,313,890", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,176,837", "metadata": {"headings": [{"headings_0": {"content": "1,176,837", "page": 26, "level": 3}}, {"headings_1": {"content": "2,353,675", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,176,837", "page": 26, "level": 3}}, {"headings_1": {"content": "2,353,675", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Retention for classroom block at Kyamugenyi COU", "metadata": {"headings": [{"headings_0": {"content": "1,176,837", "page": 26, "level": 3}}, {"headings_1": {"content": "2,353,675", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1,176,837", "metadata": {"headings": [{"headings_0": {"content": "1,176,837", "page": 26, "level": 1}}, {"headings_1": {"content": "1,176,837", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8. Retention for Latrine at Kyembera", "metadata": {"headings": [{"headings_0": {"content": "1,176,837", "page": 26, "level": 1}}, {"headings_1": {"content": "1,176,837", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,176,837", "page": 26, "level": 1}}, {"headings_1": {"content": "1,176,837", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,199,168", "metadata": {"headings": [{"headings_0": {"content": "1,199,168", "page": 26, "level": 3}}, {"headings_1": {"content": "1,176,837", "page": 26, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9. Retention for a latrine at Comboni parents", "metadata": {"headings": [{"headings_0": {"content": "1,199,168", "page": 26, "level": 3}}, {"headings_1": {"content": "1,176,837", "page": 26, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1,199,168", "page": 26, "level": 3}}, {"headings_1": {"content": "1,176,837", "page": 26, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,195,400", "metadata": {"headings": [{"headings_0": {"content": "1,195,400", "page": 26, "level": 3}}, {"headings_1": {"content": "1,199,168", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nTotal", "metadata": {"headings": [{"headings_0": {"content": "1,195,400", "page": 26, "level": 3}}, {"headings_1": {"content": "1,199,168", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,522,000", "metadata": {"headings": [{"headings_0": {"content": "20,522,000", "page": 26, "level": 3}}, {"headings_1": {"content": "1,195,400", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As a result, contractors may sue the district for non-payment of retention funds due to them. \nThe Accounting Officer responded that this was because the contractors did not return to correct snags detected. He further stated that the District engineer was currently assessing the cost of the snags so that they can be corrected using force on account mechanism using these funds earlier budgeted to pay retention.", "metadata": {"headings": [{"headings_0": {"content": "20,522,000", "page": 26, "level": 3}}, {"headings_1": {"content": "1,195,400", "page": 26, "level": 3}}, [{"headings_0": {"content": "20,522,000", "page": 26, "level": 3}}, {"headings_1": {"content": "1,195,400", "page": 26, "level": 3}}]], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 1}}, {"headings_1": {"content": "20,522,000", "page": 26, "level": 3}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer to ensure that the contract supervisor effectively monitors project implementation so that retention is paid to all contractors whose completed projects have qualified for payment. \nb) Inspection of service delivery indicators under Education development", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 1}}, {"headings_1": {"content": "20,522,000", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 1}}, {"headings_1": {"content": "20,522,000", "page": 26, "level": 3}}]], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Grant", "metadata": {"headings": [{"headings_0": {"content": "Grant", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I sampled Five (5) activities under the Education Development Grant with a total expenditure of UGX.303,074,940 for physical inspection to assess key service delivery indicators. Below is a summary of my key findings details of which are provided in Appendix 13.", "metadata": {"headings": [{"headings_0": {"content": "Grant", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observations \nClassrooms constructed at Nyakabale There was a deep crack on the tank stand Primary school \nClassrooms constructed at Kizibu Primary There was a crack on the roof timber in one school \nof the classrooms \nAs a result of poor workmanship, the tank and roofing structure may get more damaged thus affecting the water and shade they are expected offer respectively. \nThe Accounting Officer explained that they District engineer had issued an instruction \ndocumentation related to the Project Site meetings to be filed. It further requires the Contract Manager (DEO) to ensure that proper site Minutes and site visit reports are prepared and made readily available. \nI noted that seven (7) implemented Projects did not have site visit report/ Minutes as shown in Appendix 14. \nAs a result, interventions to project anomalies may not have been addressed thus affecting the quality of works. \nThe Accounting Officer explained that the user department had failed to facilitate the project implementation team to do site visits on a monthly basis.", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}, [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}], [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}], [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}], [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}], [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}], [{"headings_0": {"content": "Project", "page": 26, "level": 8}}, {"headings_1": {"content": "Grant", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Project", "page": 26, "level": 8}}], "page": 27, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the contract manager and supervisor prepare site visit timetables so that they are conducted and documented for follow-up by responsible officers. \nb) Failure to endorse payment certificates by the internal Auditor \nSection 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 also requires that the Project manager will issue payment certificates for works satisfactorily executed and these shall be endorsed by the Internal Auditor among others. \nA review of payment certificates of five (05) Projects revealed that there were no endorsements by the Internal auditor. Appendix 15 refers. \nAs a result, inflated works may be paid for resulting into financial loss to the district. \nThe Accounting Officer promised to include the internal auditor endorsement area in all payment certificates going forward.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Project", "page": 26, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Project", "page": 26, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Project", "page": 26, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Project", "page": 26, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Project", "page": 26, "level": 8}}]], "page": 27, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], "page": 27, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure controls are in place to ensure that internal audit endorses all payment certificates before final payments are made. 4.4 Development Response to Displacement Impacts Project (DRDIP) Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime Minister, effective July 2017. The project provides development and direct income support to the poor and vulnerable within refugee hosting districts, to improve access to basic social services, expand economic opportunities and enhance SN Project Component Planned quantity 1 Social and Economic Services Infrastructure 25 2 Sustainable Environmental Management 9 3 Livelihoods Program 36 I designed audit procedures to assess whether the utilization of DRDIP funds was done in accordance with the grant guidelines. The following were my observations; 4.4.1 Positive observations I noted the following areas where management had commendable performance; e The district did not transfer any funds for sub-projects to Consolidated fund. e The district did not have non-functional subprojects in the year under review. e the Sub-projects were physically existent on ground. oe Subprojects that received UGX.379,399,999 had Environment and Social Management Plans 4.4.2 Areas of improvement I noted the following areas where the District needs improvement; 4.4.2.1 Funding and absorption Section 5.2 ofthe DRDIP Operation Manual, 2019 provides that the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project resources to the participating districts for planning and subsequent funding. Section 5.1 of the DRDIP Operation Manual, 2019 provides that the disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. I reviewed the budget performance of the District and noted that out of approved allocation of UGX.13,147,932,000 for the FY 2022/23, only UGX.2,796,153,596 (21%) was received leading to a shortfall of UGX.10,351,778,404. Furthermore, out of the total receipts, UGX.2,796,153,596 (100%) was disbursed to the sub projects. Details are in the table below; SN\\| Purpose Budgeted Released Shortfall Expend Unabs amount amount by iture orbed UGX OPM UGX 1 Social and 6,573,966,00 463,739,944 6,110,226,056 463,739, 0 Economic 0 944 Services Due to the underfunding, the district was unable to implement; \u00b0 23 infrastructural subprojects, o 36 livelihood support subprojects and oe 9 environmental subprojects. As a", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage OPM to communicate IPFs that can be fully funded. \n4.4.2.2 Implementation of project activities \na) Infrastructure subprojects \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. \nI noted that UGX.463,739,944 was released by OPM and subsequently disbursed by the district to two (2) subprojects as shown in the table below; \nS Invoice Supplier Supplier Description EFT / Paym Amount n Number Number \nCheck ent \nNumber Date \n1 DR- \n1017384 Siriba - Kalwala Transfer of 5901175 15/06 183,515,0 99/23 Kiryampungula DRDIP Funds /2023 00 Road to the \nRehabilitation Subproject", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 1}}]], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 29, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "account. \n2 DR- 1017383 Kigumba - Transfer of 5899975 15/06 280,224,4 98/23 Kinyara DRDIP Funds /2023 58 - \nMasindi Port to the \nRoad", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 29, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subproject", "metadata": {"headings": [{"headings_0": {"content": "subproject", "page": 29, "level": 1}}, {"headings_1": {"content": "Project", "page": 29, "level": 8}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rehabilitation account.", "metadata": {"headings": [{"headings_0": {"content": "subproject", "page": 29, "level": 1}}, {"headings_1": {"content": "Project", "page": 29, "level": 8}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 29, "level": 8}}, {"headings_1": {"content": "subproject", "page": 29, "level": 1}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 29, "level": 8}}, {"headings_1": {"content": "subproject", "page": 29, "level": 1}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "463,739,", "metadata": {"headings": [{"headings_0": {"content": "463,739,", "page": 29, "level": 3}}, {"headings_1": {"content": "Project", "page": 29, "level": 8}}], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "458 \nFurthermore, I reviewed progress reports and interviewed the DRDIP desk officer and \nA review of the progress reports and interviews with the DRDIP desk officer revealed the all the funded sub-projects were partially implemented. \nAs a result, the program objective of providing services to the community was not achieved within the financial year for the non/partially implemented livelihood", "metadata": {"headings": [{"headings_0": {"content": "463,739,", "page": 29, "level": 3}}, {"headings_1": {"content": "Project", "page": 29, "level": 8}}, [{"headings_0": {"content": "463,739,", "page": 29, "level": 3}}, {"headings_1": {"content": "Project", "page": 29, "level": 8}}], [{"headings_0": {"content": "463,739,", "page": 29, "level": 3}}, {"headings_1": {"content": "Project", "page": 29, "level": 8}}], [{"headings_0": {"content": "463,739,", "page": 29, "level": 3}}, {"headings_1": {"content": "Project", "page": 29, "level": 8}}]], "page": 29, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subprojects.", "metadata": {"headings": [{"headings_0": {"content": "subprojects.", "page": 30, "level": 3}}, {"headings_1": {"content": "463,739,", "page": 29, "level": 3}}], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer responded that at the time of audit the sub-projects were transplanting their crops but they were currently harvesting.", "metadata": {"headings": [{"headings_0": {"content": "subprojects.", "page": 30, "level": 3}}, {"headings_1": {"content": "463,739,", "page": 29, "level": 3}}], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "subprojects.", "page": 30, "level": 3}}], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the sub-projects expedite the completion of planned activities. \nc) Sustainable environmental management \nI noted that UGX.2,088,358,287 was released by OPM and subsequently disbursed to 32 subproject groups for sustainable environment management subprojects. A review of the progress reports and interviews with the DRDIP desk officer revealed the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "subprojects.", "page": 30, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "subprojects.", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Twenty-seven (27) subprojects groups that received UGX.1,708,958,288 had fully implemented planned activities. Appendix 17 (a) refers \noe Five (5) subprojects groups that received UGX.379,399,999 had partially implemented planned activities as shown in Appendix 17 (b). \nAs a result, the program objective of providing services to the community was not achieved within the financial year for the non/partially implemented sustainable Environmental management subprojects. \nThe Accounting Officer acknowledged that most projects were still on-going because the rains had just started by then.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}, [{"headings_0": {"content": "following;", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}], [{"headings_0": {"content": "following;", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}]], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 30, "level": 3}}], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the implementation of sustainable environmental management subprojects. \n4.4.2.3 Failure to Account for subproject funds through the DRDIP-MIS \nSection 5.4 of the Accounting Policies, system and Procedures of the issued DRDIP Implementation Guidelines directed that a Web-Based Management Information System shall be set up through which data, including accountability data, will be captured at all stages of the implementation of the \nSection 8.6 further \n[sn Project Amount Spent MIS Variance", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 30, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 1}}, {"headings_1": {"content": "following;", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accountability", "metadata": {"headings": [{"headings_0": {"content": "Accountability", "page": 31, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Livelihoods Support 74,000,000 0 74,000,000 Program \nSENRM 2,088,358,287 708,140,216 1,380,218,071 Social and Economic 463,739,944 408,335,330 55,404,614 Services and Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Accountability", "page": 31, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}, [{"headings_0": {"content": "Accountability", "page": 31, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 1}}]], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(SEST)", "metadata": {"headings": [{"headings_0": {"content": "(SEST)", "page": 31, "level": 6}}, {"headings_1": {"content": "Accountability", "page": 31, "level": 6}}], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 31, "level": 3}}, {"headings_1": {"content": "(SEST)", "page": 31, "level": 6}}], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,626,098,231 \\| 1,116,475,546 1,509,622,685 There is a risk that funds were misappropriated. \nThe Accounting Officer responded that these accountabilities shall be entered by 31\\* December 2023.", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 31, "level": 3}}, {"headings_1": {"content": "(SEST)", "page": 31, "level": 6}}, [{"headings_0": {"content": "| Total", "page": 31, "level": 3}}, {"headings_1": {"content": "(SEST)", "page": 31, "level": 6}}]], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "| Total", "page": 31, "level": 3}}], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the entry of accountabilities in the system. \n4.4.2.4 Physical inspection of DRDIP sub-projects \nI conducted physical inspection of 2 sub-project and made observation that the projects were fully implemented in accordance with the Bills of Quantities. Details are in Appendix 18. \nRecommendation \nI commended the Accounting Officer for implementing the Sub-project activities in accordance with the Bills of Quantities. \n4.4.2.5 Monitoring, evaluation and reporting \na) Failure of CPMCs to submit monthly subproject progress and financial", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "| Total", "page": 31, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "| Total", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "| Total", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "| Total", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "| Total", "page": 31, "level": 3}}]], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "reports", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 7.2 (vii) of the DRDIP Operations Manual, 2019 charges the CPMC with the role of preparing and submitting monthly subproject progress and financial reports to the CDO for onward submission to the STPC and DTPC. \nI noted that the CPMCs did not submit monthly physical progress reports and financial reports to the CDO for onward submission to the STPC and DTPC as per the guidelines. Failure by CPMCS to prepare monthly financial reports may lead to misuse of subproject funds. \nThe Accounting Officer explained that they have been receiving monthly reports from Community Facilitators employed at community watersheds. He however promised to guide CPMCs to make the monthly reports. \nThe District received UGX.176,895,000 (100%), out of UGX.176,895,000 budgeted to implement the following activities; \n' SN Category \\_ \\| ' Activity Planned Actual BE quantity quantity . \n\\_ \n1 Complementary Establishment of Demo 3 (3 services units \\_\\_ Beneficiaries \\_beneficiaries \\_ Awareness. creation 15 farmers farmers at \n15 \nDistrict level, Sub county \n\\| \n4.5.1 Positive observations \n\u201eand community \\| \nI noted the following areas where the District had commendable performance; \ne Three (3) microscale irrigation equipment were delivered as per specifications and were found to be functional. \ne The district spent funds eligible activities. \ne The district implemented fully quantified activities. \noe The contract for supply of irrigation equipment was awarded to the lowest priced technically responsive bid. \ne Supply and installation of irrigation equipment was done within the agreed time frame \ne The irrigation equipment supplier provided training and technical support to the farmers during the warranty period. \n4.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.5.2.1 Planning and Budget Performance \na) Budget performance \nThe District received UGX.176,895,000 (100%) out of UGX.176,895,000 budgeted. Out of the funds received, UGX.108,565,048 (61%) was spent on complementary activities. \nOut of the total program receipts of UGX.176,895,000, UGX.108,565,048 (61%) was utilized leaving UGX.68,329,952 unutilized. Details are in the table below; \n: Quarter 1 Revised", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}, [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "reports", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}]], "page": 31, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Warrants/", "metadata": {"headings": [{"headings_0": {"content": "Warrants/", "page": 32, "level": 8}}, {"headings_1": {"content": "reports", "page": 31, "level": 8}}], "page": 32, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total expenditure (as \\| Variance % absorption j budget Release per payment file) \n> \nIn \nnn A. B EO DE (BC) (D/B)\\*100 . \nCe \nee \n\\_ Quarter 44,223,750 44,223,750 44,223,750 0 100% \n, Quarter \\| 44,223,750 \\| 44,223,750 44,223,750 \\| 0 100%", "metadata": {"headings": [{"headings_0": {"content": "Warrants/", "page": 32, "level": 8}}, {"headings_1": {"content": "reports", "page": 31, "level": 8}}, [{"headings_0": {"content": "Warrants/", "page": 32, "level": 8}}, {"headings_1": {"content": "reports", "page": 31, "level": 8}}]], "page": 32, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|}", "metadata": {"headings": [{"headings_0": {"content": "|}", "page": 32, "level": 1}}, {"headings_1": {"content": "Warrants/", "page": 32, "level": 8}}], "page": 32, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quarter 44,223,750 44,223,750 \\| 20,117,548 i 24,106,202 45% \\| \\| \n\\| \n\\| \n4.5.2.2 Implementation of the Micro irrigation program \na) Physical Inspections of Micro-Scale Irrigation Equipment in Demonstration Farms \nI conducted physical inspections on 30 August 2023 on all the demonstration sites where irrigation equipment was installed and noted the irrigation equipment were installed and were functional; Details are in Appendix 19.", "metadata": {"headings": [{"headings_0": {"content": "|}", "page": 32, "level": 1}}, {"headings_1": {"content": "Warrants/", "page": 32, "level": 8}}, [{"headings_0": {"content": "|}", "page": 32, "level": 1}}, {"headings_1": {"content": "Warrants/", "page": 32, "level": 8}}]], "page": 32, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], "page": 33, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I commended the Accounting Officer for installing functional irrigation equipment on the demonstration sites. \n4.5.3 Uganda Support To Municipal Infrastructure Development - Additional Financing (USMID-AF) Program \nUganda Support to Municipal Infrastructure Development (USMID) Program is a World Bank/IDA project which is expected to run up to 2022/2023 to Support Municipal Infrastructure Development Program and Refugee Hosting Districts. The purpose of USMID-AF Program is; \no To leverage institutional strengthening at the municipal LGs \ne To improve municipal urban infrastructure \noe Support to selected district LGs hosting refugees to improve planning, land tenure security, and small-scale infrastructure investments. \nThe district received UGX.8,334,691,262 (100%), out of UGX.8,334,691,262 budgeted to implement the following key activities; \nSn Projects \nConstruction of Nanda-Popara Road (11.261km) \n2 Construction of Nyamusasa Play Field \n3 \nConstruction of 50M Culvert along the Bweyale-Nyamusasa Road and Low Cost sealing of Rift Valley Road \n4 \nConstruction of Bridge along Alaro-Ongwalwo-Yabweng Road(1.448km) Kololo- Laboke Road(11.842km),Karuma-Okweche-Alero Swamp(0.669km) \n5 \nConstruction of One Gravel Road (18.168km)Nyakadote-Techwa-Kanywamaizi Road \nI developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. \nI made the following observations; \ne MLHUD/PS/ST provided the technical specifications of items procured under the tooling and re-tooling budget. \ne The district constituted the USMID projects contract management teams. \n4.5.3.2 Areas of improvement \nI noted the following areas where the district needs improvement; \n4.5.3.2.1 Planning and Budget Performance \na) Funding and Absorption \nI reviewed funding and absorption of the grant and noted the following; \ne Out of the approved budget of UGX.8,334,691,262 for USMID AF activities, UGX.8,334,691,262 was released representing 100% performance. \ne Out of the availed amount of UGX.8,334,691,262 for USMID-AF activities, UGX.8,227,907,357 was spent leading representing 98.8% absorption rate. \nFailure to absorb funds negatively affects implementation of planned activities thus affecting service delivery. \nThe Accounting Officer explained that they absorbed the funds by 30th June 2023 but the payment cleared in July 2023.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 33, "level": 1}}, {"headings_1": {"content": "|}", "page": 32, "level": 1}}]], "page": 33, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], "page": 34, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely implementation of planned activities so that all funds realized are absorbed. \nb) Failure to revote unspent project funds \nSection 7.3.1 of Project Operations Manual, 2019 requires that the funds committed (not yet utilized) funds by end of each current Financial Year to be utilized in the ensuing Financial Year by the Local Governments. \nI noted that out of the unspent balance of UGX.10,063,502,124 in the previous financial years, only UGX.5,316,015,124 was re-voted by MOFPED. Details are in the table below; \n\\| Financial Amount - \nUnspent balance \nre-voted Amount not Re-voted year las at end of \n\\| \ni . financial Zu year", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 1}}]], "page": 34, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2020/2021.", "metadata": {"headings": [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], "page": 34, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n4,747,487,000, \u00ab4, 747,487,000. \u201a2021/2022 \\_5,316,015,124 \\| 5,316,015,124) ......0\\| 000 \n\u201aTotal 10,063,502,124 5,316,015124 \\_\\_\\_\\_\\_4,747,487,000 \\| \\_\\_\\_ \nFailure to revote funds leads to to \nand \nc) Failure to meet the minimum access conditions for the grant \nArticle 4 (b) of the Program Participating Agreement requires the local government to meet the minimum access conditions for the grant as set out in the performance assessment tool. \nI observed that the district did not meet the condition of having all Heads of Departments substantively appointed as indicated in the table below; \nSn Condition \nAudit Remarks 1 All Heads of Department to be substantive. \nNon-compliant 2 Head of Finance to be a Certified Public Accountant (CPA). \nCompliant \n3 Head of Internal Audit to be CPA.", "metadata": {"headings": [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}, [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], [{"headings_0": {"content": "2020/2021.", "page": 34, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}]], "page": 34, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Compliant", "metadata": {"headings": [{"headings_0": {"content": "Compliant", "page": 35, "level": 8}}, {"headings_1": {"content": "2020/2021.", "page": 34, "level": 5}}], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 The District Engineer to be a registered Engineer. \nCompliant 5 \nSubmission of responses to Auditor General\u2019s report to PSST Compliant within the prescribed period. \nLack of substantive heads of department affects full ownership of project activities", "metadata": {"headings": [{"headings_0": {"content": "Compliant", "page": 35, "level": 8}}, {"headings_1": {"content": "2020/2021.", "page": 34, "level": 5}}, [{"headings_0": {"content": "Compliant", "page": 35, "level": 8}}, {"headings_1": {"content": "2020/2021.", "page": 34, "level": 5}}], [{"headings_0": {"content": "Compliant", "page": 35, "level": 8}}, {"headings_1": {"content": "2020/2021.", "page": 34, "level": 5}}], [{"headings_0": {"content": "Compliant", "page": 35, "level": 8}}, {"headings_1": {"content": "2020/2021.", "page": 34, "level": 5}}]], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 35, "level": 2}}, {"headings_1": {"content": "Compliant", "page": 35, "level": 8}}], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer responded that the position of District engineer was advertised but failed to attract a suitable candidate.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 35, "level": 2}}, {"headings_1": {"content": "Compliant", "page": 35, "level": 8}}], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 35, "level": 2}}], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should continue pursuing the recruitment of District Engineer to ensure compliance. \n4.5.3.2.2 Procurement \nLack of Contract implementation plans \nRegulation 119(3) of the PPDA Local Government Regulations, 2006 requires a contract supervisor to prepare a contract implementation plan upon receipt of a copy of the contract. \nHowever, I noted that there were no contract implementation plans for procurements reviewed worth UGX.9,618,167,451 Appendix 20 refers. \nAs a result, there is a risk that the contract may not be implemented according to the agreed terms and conditions in the contract.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 35, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 35, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 35, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 35, "level": 2}}]], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure preparation of implementation plans is emphasized to the contract supervisors during their appointment. \nThe Accounting Officer explained that they sent bid documents via email with the expectation that on submission payment slips would be inclusive.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}]], "page": 35, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the non-refundable fees are paid before issuance of tender documents to bidders. \n4.5.3.2.3 Implementation of program activities \na) Delays in project implementation \nI noted that by the 29\u00b0\" September, 2023 four (4) Projects were still ongoing despite the fact that their expected completion dates had expired; Details are in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Sn \\| Project", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 36, "level": 3}}, {"headings_1": {"content": "below;", "page": 36, "level": 2}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Start Date Expected \u2014\\_ \\| Actual", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 36, "level": 3}}, {"headings_1": {"content": "below;", "page": 36, "level": 2}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "||", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 36, "level": 5}}, {"headings_1": {"content": "| |", "page": 36, "level": 3}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 36, "level": 3}}, {"headings_1": {"content": "||", "page": 36, "level": 5}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| completion Date \\| Completion \\| 1 on ~ \nConstruction of Nanda-Popara \\| \n07/09/2022 \\\\ 07/05/2023 \\| 30/06/2023 \\| \nRoad (11.261km) 00000 1 \n2, Construction of Nyamusasa Play \\| 17/10/2022 \\| \n17/07/2023 \\| on going \\| \u201a Field \\| \\| \n3 Construction of 50M Culvert 29/01/2023) 29/09/2023 \\| ongoing along the Bweyale Nyamusasa \nRoad and Low Cost sealing of Rift \\| \n\\_ NalleyRoad -\\_ \u201a4 \\| Construction of Bridge along 29/01/2023 \\| \n29/09/2023 on going \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 36, "level": 3}}, {"headings_1": {"content": "||", "page": 36, "level": 5}}, [{"headings_0": {"content": "__|", "page": 36, "level": 3}}, {"headings_1": {"content": "||", "page": 36, "level": 5}}], [{"headings_0": {"content": "__|", "page": 36, "level": 3}}, {"headings_1": {"content": "||", "page": 36, "level": 5}}]], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Alaro-Ongwalwo-Yabweng", "metadata": {"headings": [{"headings_0": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}, {"headings_1": {"content": "__|", "page": 36, "level": 3}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| i \n: Road(1.448km)Kololo-Laboke \n\\| \\| Road(11.842km),Karuma- \\| \\| \\| \n\\| \\| \\| \\| Okweche-Alero \\| \\| \n5 Construction of One Gravel Rrad 29/01/2023 \\| \n29/09/2023 on going. (18.168km)Nyakadote-Techwa- \\| \\| \n\\| Kanywamaizi Road I \\| \n\\_ \n\\\\ \nDelayed completion of projects delays the benefits of the expected good road network services. \nThe Accounting Officer responded that measures have been put in place to complete all projects on-going by 30\" December 2023.", "metadata": {"headings": [{"headings_0": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}, {"headings_1": {"content": "__|", "page": 36, "level": 3}}, [{"headings_0": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}, {"headings_1": {"content": "__|", "page": 36, "level": 3}}], [{"headings_0": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}, {"headings_1": {"content": "__|", "page": 36, "level": 3}}], [{"headings_0": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}, {"headings_1": {"content": "__|", "page": 36, "level": 3}}], [{"headings_0": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}, {"headings_1": {"content": "__|", "page": 36, "level": 3}}]], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Office should ensure the contractors expedite the works and complete the project works as planned.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 1}}, {"headings_1": {"content": "Alaro-Ongwalwo-Yabweng", "page": 36, "level": 8}}], "page": 36, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], "page": 37, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Office should ensure the contractors expedite the works and complete the project works as planned. \n5.0 Other Entity Specific Findings \n5.1 Asset Management \n5.1.1 Delayed disposal of old and obsolete items \nInstruction 15.11.1 of the Treasury Instructions, 2017 states that where it is considered that vehicles have reached the end of their useful life; are beyond economical repair or are unserviceable for any other reason; or have become redundant through obsolescence; shall be retained until a sufficient quantity is accumulated to merit the convening of a Board of Survey to inspect them. \nI observed that several obsolete motor cycles and motor vehicles have not been disposed of. Details are in the table below; \nAbove are 10 used motorcycles Old tyres and vehicles at the district park yard. at the District car park yard. \nDelayed disposal of old items reduces their scrap value thus causing financial loss. \nThe Accounting Officer responded that he had written to MoLHUD and MoFPED to come and inspect the items for disposal so that the process can commence.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 1}}]], "page": 37, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 37, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should make arrangements to dispose the items in accordance with applicable PPDA Regulations. \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 \nManagement\u2019s Responsibility for the Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the District. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG's 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": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor'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 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": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 38, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit e procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management's use of the going concern basis of e 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 DLG\u2019s ability I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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, 2008, I report to you, based on my work described on the audit of Financial", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}]], "page": 38, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "metadata": {"headings": [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 39, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. However, the Government expects the program to continue for the foreseeable future. \nThe model is being implemented through seven (7) pillars that is; Agriculture Value \nemerging issues around the PDM and shortcomings in access to funds by intended beneficiaries. It is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n6.1 Funding of PDM in the District \nMoFPED released UGX.4.3Bn to finance 43 PDM SACCOs in the District in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The District also received UGX.43,000,000 for the PDM Administrative costs.", "metadata": {"headings": [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}, [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}]], "page": 39, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.2 Positive observations \nI noted the following areas were the District had commendable performance; \ne All priorities were incorporated in the District\u2019s budget and work plan \nAll the 43 PDM SACCOs received PRF of UGX.100 million each \nAll the 43 Gazetted District PDM SACCOs were fully funded \nThe HLG Core Implementation team was fully constituted \nPDCs were fully constituted as per the guideline. \nParish action plans for the FY 2022/2023 were prepared. \nThe PDCs held quarterly meetings \nAll the 10 Sampled PDM SACCOs held general meetings \nAll the 10 Sampled PDM SACCOs had an elected leadership vetting committee elected which was inaugurated \ne The members of the board filled in expression of interest forms prior to being elected board members. \nThe training of trainers was carried out on 11th May 2022 \nHLG core implementation team trained households \nAll the 43 SACCOs were registered under the Cooperative Societies Act \nAll the 10 Sampled PDM SACCOs PDM member registers/ updated PDM member", "metadata": {"headings": [{"headings_0": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 40, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registers", "metadata": {"headings": [{"headings_0": {"content": "registers", "page": 40, "level": 8}}, {"headings_1": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}], "page": 40, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 43 SACCOs were submitted in the attestation form to the Secretariat \ne 20 beneficiaries in 10 Parishes who accessed loans before 5th June 2023 were selected through the PDMIS and were vetted by a village meeting convened by the enterprise groups \ne 10 beneficiaries received UGX.10,000,000 as indicated in the SACCO records \n6.3 Areas of Improvement \nI noted the following areas where the District needs improvement; \nConsequently, the objectives of the PDM in the affected parishes may not have been achieved. \nRecommendation \nThe Accounting Officer should engage MoFPED to ensure that funds are released", "metadata": {"headings": [{"headings_0": {"content": "registers", "page": 40, "level": 8}}, {"headings_1": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}, [{"headings_0": {"content": "registers", "page": 40, "level": 8}}, {"headings_1": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}], [{"headings_0": {"content": "registers", "page": 40, "level": 8}}, {"headings_1": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}], [{"headings_0": {"content": "registers", "page": 40, "level": 8}}, {"headings_1": {"content": "households from a subsistence economy to a money economy starting 1% July 2021,", "page": 39, "level": 1}}]], "page": 40, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "timely.", "metadata": {"headings": [{"headings_0": {"content": "timely.", "page": 41, "level": 2}}, {"headings_1": {"content": "registers", "page": 40, "level": 8}}], "page": 41, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.3.2 Review of Governance Structures \nParagraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that; \noe The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), DistrictPlanner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. The PDC to oversee and coordinate the development activities within the Parish, o \nmobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nAPDM SACCO shall hold a General meeting to; pass byelaws, admit new members, e \nelect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Executive Committee shall be the decision making body for the SACCO and oe \nhave 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. \no The Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \noe The 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 oe \nPDM 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 District, Parish and SACCO level and made the following observations; \nSN Governance Observations Management structure \nFailure to have functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "timely.", "page": 41, "level": 2}}, {"headings_1": {"content": "registers", "page": 40, "level": 8}}, [{"headings_0": {"content": "timely.", "page": 41, "level": 2}}, {"headings_1": {"content": "registers", "page": 40, "level": 8}}], [{"headings_0": {"content": "timely.", "page": 41, "level": 2}}, {"headings_1": {"content": "registers", "page": 40, "level": 8}}], [{"headings_0": {"content": "timely.", "page": 41, "level": 2}}, {"headings_1": {"content": "registers", "page": 40, "level": 8}}]], "page": 41, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 1}}, {"headings_1": {"content": "timely.", "page": 41, "level": 2}}], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should; \ninduct the PDCs on their roles and responsibilities \ne \ne ensure that the PDM Boards put in place these sub-committees. \n6.3.3 Review of Training Implementation Activities \nParagraph 27 of PDM - ALG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT e \nworkshops at each of the 177 Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 1}}, {"headings_1": {"content": "timely.", "page": 41, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 1}}, {"headings_1": {"content": "timely.", "page": 41, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 1}}, {"headings_1": {"content": "timely.", "page": 41, "level": 2}}]], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 42, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 1}}], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The LGs, prior to implementing all the other PDM activities shall train and continue oe \ntraining a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities toParishs the PDM at the Parish level. \nThe activities at the parish level shall include training of households and enterprise e \ngroup leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature of Observations", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 42, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 1}}, [{"headings_0": {"content": "Coordinator.", "page": 42, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 1}}], [{"headings_0": {"content": "Coordinator.", "page": 42, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 1}}]], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Response", "metadata": {"headings": [{"headings_0": {"content": "Management Response", "page": 42, "level": 3}}, {"headings_1": {"content": "Coordinator.", "page": 42, "level": 1}}], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 42, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 42, "level": 3}}], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 42, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 42, "level": 3}}], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of e The training of local experts was The Accounting Officer did not Local \ncarried out on 15th November 2022 provide a cause for not including", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 42, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 42, "level": 3}}], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Experts", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 42, "level": 3}}, {"headings_1": {"content": "training", "page": 42, "level": 8}}], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "after part of the funds were private sector actors in the released to PDM SACCOs on 22th trainings. \nJune 2022. However, private sector \nactors were not in attendance. \nFailure to have private sector actors in attendance affects the synergies expected to", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 42, "level": 3}}, {"headings_1": {"content": "training", "page": 42, "level": 8}}, [{"headings_0": {"content": "Experts", "page": 42, "level": 3}}, {"headings_1": {"content": "training", "page": 42, "level": 8}}]], "page": 42, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the e \nRegistrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its oe \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development oe \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \ne A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \ne The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM oe \nSACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature or Observations", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 42, "level": 3}}, {"headings_1": {"content": "training", "page": 42, "level": 8}}, [{"headings_0": {"content": "Experts", "page": 42, "level": 3}}, {"headings_1": {"content": "training", "page": 42, "level": 8}}], [{"headings_0": {"content": "Experts", "page": 42, "level": 3}}, {"headings_1": {"content": "training", "page": 42, "level": 8}}]], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Response", "metadata": {"headings": [{"headings_0": {"content": "Management Response", "page": 43, "level": 3}}, {"headings_1": {"content": "Experts", "page": 42, "level": 3}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 43, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 43, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM e 43 SACCOs were not licensed to The Accounting Officer SACCOs Under the take on the business of lending explained that they were not Microfinance \nunder Microfinance Institutions guided about the licensing of Institutions Money", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 43, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "money lenders act as detailed in the PDM SACCOs. Lenders Act the Appendix 24.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 43, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Registration of \\| e 3 out of 146 Enterprise groups in The Accounting Officer Enterprise Groups as 10 PDM SACCOs were not explained that all their Community Based registered by the Community enterprises were profiled in the Organizations", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 43, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Development Officers at the Sub PDMIS. County as Community Based Organizations", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 43, "level": 8}}, {"headings_1": {"content": "Management Response", "page": 43, "level": 3}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(CBOs).", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 43, "level": 8}}, {"headings_1": {"content": "registration", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 25 refers. \n", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 43, "level": 8}}, {"headings_1": {"content": "registration", "page": 43, "level": 8}}, [{"headings_0": {"content": "(CBOs).", "page": 43, "level": 8}}, {"headings_1": {"content": "registration", "page": 43, "level": 8}}]], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Signing of PRF\\| e UGX.4,300,000,000 was The Accounting Officer Financing", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 43, "level": 8}}, {"headings_1": {"content": "registration", "page": 43, "level": 8}}], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "transferred to 10 SACCOs responder that they signed the Agreements \nwithout signed PRF financing PRF agreements and submitted", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 43, "level": 8}}, {"headings_1": {"content": "registration", "page": 43, "level": 8}}, [{"headings_0": {"content": "(CBOs).", "page": 43, "level": 8}}, {"headings_1": {"content": "registration", "page": 43, "level": 8}}]], "page": 43, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 43, "level": 8}}], "page": 44, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should; \ne ensure that enterprise groups have evidence of registration with the Sub-County Community Development Officers before qualifying to receive funding. \ne ensure that additional funds are not remitted to PDM SACCOS without PRF", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "(CBOs).", "page": 43, "level": 8}}], "page": 44, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agreements.", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 44, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.3.5 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 44, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth e \nranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence e \nhouseholds in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the e \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the e \nParish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "Agreements.", "page": 44, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 1}}], "page": 44, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 44, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 44, "level": 8}}], "page": 44, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected e \nat village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy e \nunder the Uganda Agriculture Insurance Scheme (UAIS). \ndetermination of economic status of the profiled household.", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 44, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 44, "level": 8}}, [{"headings_0": {"content": "2023).", "page": 44, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 44, "level": 8}}]], "page": 44, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Selection", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 44, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 44, "level": 8}}], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "and e 10 parishes selected The Accounting Officer explained Implementation of flagship projects that were that the enterprise households Prioritized/Flagship inconsistent with the selected from the broader MAAIF", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 44, "level": 2}}, {"headings_1": {"content": "Agreements.", "page": 44, "level": 8}}], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 45, "level": 3}}, {"headings_1": {"content": "2023).", "page": 44, "level": 2}}], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kiryandongo selected \nDistrict list of 32 enterprises and the priority specific 7 enterprises. commodities. Appendix \n28 refers. \ne87 out of 146 farmer", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 45, "level": 3}}, {"headings_1": {"content": "2023).", "page": 44, "level": 2}}, [{"headings_0": {"content": "Projects", "page": 45, "level": 3}}, {"headings_1": {"content": "2023).", "page": 44, "level": 2}}]], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise/households", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 45, "level": 8}}, {"headings_1": {"content": "Projects", "page": 45, "level": 3}}], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented projects that \nare not from the priority \ncommodity list. Details are \nin Appendix 29. \nInsurance Policy for e 10 PRF beneficiaries who The Accounting Officer responded Farming Enterprises carried out farming that they were not provided with enterprises in 10 PDM the insurance requirement SACCOs did not obtain guidelines. He however promised", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households", "page": 45, "level": 8}}, {"headings_1": {"content": "Projects", "page": 45, "level": 3}}], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "agricultural", "metadata": {"headings": [{"headings_0": {"content": "agricultural", "page": 45, "level": 8}}, {"headings_1": {"content": "enterprise/households", "page": 45, "level": 8}}], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "insurance to consult the PDM Secretariate on policies from UAIS. the matter since no deductions are Appendix 30 refers. allowed on the PRF funds disbursed to the households. \ne Failure to identify subsistence households using the wealth ranking tool may lead to extending PRF loans to ineligible beneficiaries hence undermining the achievement of pillar objectives. \no Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds.", "metadata": {"headings": [{"headings_0": {"content": "agricultural", "page": 45, "level": 8}}, {"headings_1": {"content": "enterprise/households", "page": 45, "level": 8}}, [{"headings_0": {"content": "agricultural", "page": 45, "level": 8}}, {"headings_1": {"content": "enterprise/households", "page": 45, "level": 8}}]], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "agricultural", "page": 45, "level": 8}}], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that; \ne PDM SACCOs review the household beneficiary list to identify those that do not qualify to receive funding. The Accounting Officer should then compel recovery of funds advanced to these individuals. \noe Engage the PDM secretariat on how the insurance policy requirement can be complied with given the nature of the beneficiaries and funds available. \n\u00a9 Consultations are made with MoFPED and PDM Secretariat on the requirement of obtaining agricultural insurance coverage by the beneficiaries. \n6.3.6 Utilization of PRF at Household Level \nParagraph 32 (b) PDM ALG Guide for Supporting Households & Enterprise Groups in - \n2023 states that a PRF has been \ne 1 beneficiary in 1 PDM SACCOs implemented different project \n\u00b0 1 beneficiary in 1 PDM SACCO had non -existent project. \n\u00b0 8 beneficiaries in 8 PDM SACCOs had implemented projects as planned. \nNon-implementation of the planned activities undermines the achievement of PDM objectives. Furthermore, the PDM SACCO has lost funds due to non-existent projects on ground. \nThe Accounting Officer responded that they will consult the PDM Secretariat on how to enforce project implementation in line with the funded activities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "agricultural", "page": 45, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "agricultural", "page": 45, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "agricultural", "page": 45, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "agricultural", "page": 45, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 1}}, {"headings_1": {"content": "agricultural", "page": 45, "level": 8}}]], "page": 45, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], "page": 46, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should; \ne enhance monitoring of the PDM activities to ensure beneficiaries implementing activities they were funded for. \ne Recover funds from beneficiaries who did not implement planned activities. \n7.0 Lack of Land Titles \nInstruction 16.13.11 of the Treasury Instructions, 2017 states that a government District shall be considered to have control of land if it has the title. It further states that if the government District does not have title to the land, the District shall not be considered to have control. \nDuring audit, I noted that the district did not have Land titles for 7 pieces of land measuring approximately 23 acres. Appendix 9 refers. \nConsequently, the district is exposed to encroachment, land disputes and misappropriations. Furthermore, there is a risk of costly litigation processes that can lead to financial loss to the District. \nThe Accounting Officer responded that this is due to financial constraints since there was no budget allocation. \nThe Accounting Officer should make budget provisions to acquire land titles in a phased approach commencing the next financial year. \nJohn F.S. Muwanga \nAUDITOR GENERAL \n\u00a5 ~", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 1}}]], "page": 46, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 1}}], "page": 47, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "di 1 (a): Performance of Local Revenue \nApproved budget Actual Variance Reasons for", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 47, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 46, "level": 1}}], "page": 47, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "under/over", "metadata": {"headings": [{"headings_0": {"content": "under/over", "page": 47, "level": 1}}, {"headings_1": {"content": "APPENDICES", "page": 47, "level": 3}}], "page": 47, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Source Collections collection \n\\_\\| \n\\| \nTax \nRevenues \n241,898,000 60,929,909 180,968,091 was \n\\| This caused by over Local", "metadata": {"headings": [{"headings_0": {"content": "under/over", "page": 47, "level": 1}}, {"headings_1": {"content": "APPENDICES", "page": 47, "level": 3}}, [{"headings_0": {"content": "under/over", "page": 47, "level": 1}}, {"headings_1": {"content": "APPENDICES", "page": 47, "level": 3}}]], "page": 47, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgeting", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], "page": 47, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services \nTax \\| \\| Received UGX.521,554,170 from \\| Land fees 164,055,000 563,680,538 -399,625,538 \nland premium \n\\| 191,879,469 \\| Town councils did not remit \\| \\| \nBusiness 218,068,000 26,188,531 \nfor the throughout the revenue \nLicenses financial year \u2014\u2014 \nOther tax 111,692,288 19,868,094 91,824,194 the throughout the \nTown councils did not remit revenue for \nrevenues \nfinancial year yet their budget in inctude? in the district budget \n\\| \n\\_ \nNon-Tax \nRevenues \n72,662,277 \\| 280,544,723 Town councils did not remit Administrat 353,207,000 \nrevenue for the throughout the ive fees \nfinancial year yet their budget in and \nincluded in the district budget licenses \n369,446,000 369,446,000 Town councils \n7 \\_\\| did not remit Other fines \nrevenue for the throughout the and \nfinancial year yet their budget in Penalties \nincluded in the district budget 80,869,347 7,030,092 73,839,255 Town councils \n\\| did not remit Miscellaneo \nrevenue for the throughout the us Revenue \nfinancial year yet their budget in \nTotal 1,539,235,635 750,359,441 419,430,194 Revenue \nincluded in the district budget \nAppendix 1 (b): Uncollected Local Revenue \nOut-put Activity Purpose of the Budget un- \nAmount", "metadata": {"headings": [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}, [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}], [{"headings_0": {"content": "budgeting", "page": 47, "level": 1}}, {"headings_1": {"content": "under/over", "page": 47, "level": 1}}]], "page": 47, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 48, "level": 8}}, {"headings_1": {"content": "budgeting", "page": 47, "level": 1}}], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities \nNatural Resources, Facilitations for travel inland Service delivery 20,000,000 Environment, Climate ,fuel, stationaries, allowances \nChange, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 48, "level": 8}}, {"headings_1": {"content": "budgeting", "page": 47, "level": 1}}], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 48, "level": 8}}, {"headings_1": {"content": "implemented", "page": 48, "level": 8}}], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human \nCapital Travel in land fuel stationaries Facilitation of 10,000,000 Development \nmonitoring of PLE and projects launch \nPublic \nSector Fuel, \u201atravel inlands, welfares, Provision and 165,032,000 Transformation \noffice stationaries maintained of coordination of \nbuildings, motor vehicles, water services and \nelectricity general cleanings etc. ruining of district \nactivities \nL \nGovernance And Security Repairs of motor vehicles Provision of 150,000,000 payments of councilors political oversights \nallowances, fuel to DEC, purchase and", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 48, "level": 8}}, {"headings_1": {"content": "implemented", "page": 48, "level": 8}}, [{"headings_0": {"content": "Management", "page": 48, "level": 8}}, {"headings_1": {"content": "implemented", "page": 48, "level": 8}}], [{"headings_0": {"content": "Management", "page": 48, "level": 8}}, {"headings_1": {"content": "implemented", "page": 48, "level": 8}}], [{"headings_0": {"content": "Management", "page": 48, "level": 8}}, {"headings_1": {"content": "implemented", "page": 48, "level": 8}}], [{"headings_0": {"content": "Management", "page": 48, "level": 8}}, {"headings_1": {"content": "implemented", "page": 48, "level": 8}}]], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "providing", "metadata": {"headings": [{"headings_0": {"content": "providing", "page": 48, "level": 8}}, {"headings_1": {"content": "Management", "page": 48, "level": 8}}], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of stationaries welfare etc", "metadata": {"headings": [{"headings_0": {"content": "providing", "page": 48, "level": 8}}, {"headings_1": {"content": "Management", "page": 48, "level": 8}}], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "leadership", "metadata": {"headings": [{"headings_0": {"content": "leadership", "page": 48, "level": 1}}, {"headings_1": {"content": "providing", "page": 48, "level": 8}}], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development Plan Fuel travel in lands monitoring Coordination\u2019s and 91,660,000 , \nImplementation \nfacilitations facilitation for budget implementation of conferences preparations of final development plans accounts monitoring of LLG \nand operation of IFMS among other activities \nTOTAL", "metadata": {"headings": [{"headings_0": {"content": "leadership", "page": 48, "level": 1}}, {"headings_1": {"content": "providing", "page": 48, "level": 8}}, [{"headings_0": {"content": "leadership", "page": 48, "level": 1}}, {"headings_1": {"content": "providing", "page": 48, "level": 8}}], [{"headings_0": {"content": "leadership", "page": 48, "level": 1}}, {"headings_1": {"content": "providing", "page": 48, "level": 8}}]], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "419,430,194", "metadata": {"headings": [{"headings_0": {"content": "419,430,194", "page": 48, "level": 3}}, {"headings_1": {"content": "leadership", "page": 48, "level": 1}}], "page": 48, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 2 (a): Performance of GoU warrants \nT Revised Warrant Short Fall \n%Perform Programme Budget ance 2,225,596,681 1,964,887,678 260,709,003 88% Agro-Industrialization 682,900,000 \\| 2,000,000 680,900,000 0% Tourism Development 9,597,498,702 100% - \nNatural Resources, Environment, \n9,597", "metadata": {"headings": [{"headings_0": {"content": "419,430,194", "page": 48, "level": 3}}, {"headings_1": {"content": "leadership", "page": 48, "level": 1}}, [{"headings_0": {"content": "419,430,194", "page": 48, "level": 3}}, {"headings_1": {"content": "leadership", "page": 48, "level": 1}}], [{"headings_0": {"content": "419,430,194", "page": 48, "level": 3}}, {"headings_1": {"content": "leadership", "page": 48, "level": 1}}]], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ",498,702", "metadata": {"headings": [{"headings_0": {"content": ",498,702", "page": 49, "level": 8}}, {"headings_1": {"content": "419,430,194", "page": 48, "level": 3}}], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Climate Change, Land A tj 100% Private Sector Development \\| 10,509,922,769 \\| 28% \n65,769,000 65,769,000 5 Integrated Transport Infrastructure And 14,677,800,587 4,167,877,818 \nServices \n\\| 24,593,132,096 \\| 24,579,282,474 13,849,622 100% Human Capital Development \\| 1,832,358 100% Innovation, Technology Development \nI 1,832,358 : And Transfer \n5,256,057,863 4,625,341,497 630,716,366 88% \\| Public Sector Transformation \nCommunity Mobilization And Mindset 222,361,000 24,861,000 \n197,500,000 11% \nChange \\| 1 ea 1 100%", "metadata": {"headings": [{"headings_0": {"content": ",498,702", "page": 49, "level": 8}}, {"headings_1": {"content": "419,430,194", "page": 48, "level": 3}}, [{"headings_0": {"content": ",498,702", "page": 49, "level": 8}}, {"headings_1": {"content": "419,430,194", "page": 48, "level": 3}}], [{"headings_0": {"content": ",498,702", "page": 49, "level": 8}}, {"headings_1": {"content": "419,430,194", "page": 48, "level": 3}}], [{"headings_0": {"content": ",498,702", "page": 49, "level": 8}}, {"headings_1": {"content": "419,430,194", "page": 48, "level": 3}}], [{"headings_0": {"content": ",498,702", "page": 49, "level": 8}}, {"headings_1": {"content": "419,430,194", "page": 48, "level": 3}}]], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Governance And Security", "metadata": {"headings": [{"headings_0": {"content": "Governance And Security", "page": 49, "level": 3}}, {"headings_1": {"content": ",498,702", "page": 49, "level": 8}}], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,237,181,794 \\| 1,237,181,793 3\\| 582,405,758 582,405,755 100% Development Plan Implementation", "metadata": {"headings": [{"headings_0": {"content": "Governance And Security", "page": 49, "level": 3}}, {"headings_1": {"content": ",498,702", "page": 49, "level": 8}}], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "59,142,535,839 46,848,938,075", "metadata": {"headings": [{"headings_0": {"content": "59,142,535,839 46,848,938,075", "page": 49, "level": 2}}, {"headings_1": {"content": "Governance And Security", "page": 49, "level": 3}}], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12,293,597,764 79%", "metadata": {"headings": [{"headings_0": {"content": "12,293,597,764 79%", "page": 49, "level": 5}}, {"headings_1": {"content": "59,142,535,839 46,848,938,075", "page": 49, "level": 2}}], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Grand Total", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 49, "level": 5}}, {"headings_1": {"content": "12,293,597,764 79%", "page": 49, "level": 5}}], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAppendix 2 (b): Activities affected by GoU budget Shortfall", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 49, "level": 5}}, {"headings_1": {"content": "12,293,597,764 79%", "page": 49, "level": 5}}, [{"headings_0": {"content": "Grand Total", "page": 49, "level": 5}}, {"headings_1": {"content": "12,293,597,764 79%", "page": 49, "level": 5}}]], "page": 49, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 50, "level": 3}}, {"headings_1": {"content": "Grand Total", "page": 49, "level": 5}}], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Unwarranted Activities not/partially Purpose and impact of the Amount implemented implemented activity", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 50, "level": 3}}, {"headings_1": {"content": "Grand Total", "page": 49, "level": 5}}], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agro-", "metadata": {"headings": [{"headings_0": {"content": "Agro-", "page": 50, "level": 3}}, {"headings_1": {"content": "Program", "page": 50, "level": 3}}], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "260,709,003 Monitoring of farmers, Supervision and mentoring to support Industrialization \ntraining of farmers farmers \n, \nestablishment of demo Farmers where not trained \u201alimited", "metadata": {"headings": [{"headings_0": {"content": "Agro-", "page": 50, "level": 3}}, {"headings_1": {"content": "Program", "page": 50, "level": 3}}, [{"headings_0": {"content": "Agro-", "page": 50, "level": 3}}, {"headings_1": {"content": "Program", "page": 50, "level": 3}}]], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gardens", "metadata": {"headings": [{"headings_0": {"content": "gardens", "page": 50, "level": 6}}, {"headings_1": {"content": "Agro-", "page": 50, "level": 3}}], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "field visits demo gardens were\\_made. Tourism \n680,900,000 Trenches were not The LLG did not receive fund and Development \nconstructed in all the LLG excavation of trenches was not done in bordering the park \nall those LLG bordering the park as was earlier on plan to prevent problematic animals from disturbing farmers. \nIntegrated \n10,509,922,769 Construction of Ict This affected the communities,", "metadata": {"headings": [{"headings_0": {"content": "gardens", "page": 50, "level": 6}}, {"headings_1": {"content": "Agro-", "page": 50, "level": 3}}, [{"headings_0": {"content": "gardens", "page": 50, "level": 6}}, {"headings_1": {"content": "Agro-", "page": 50, "level": 3}}], [{"headings_0": {"content": "gardens", "page": 50, "level": 6}}, {"headings_1": {"content": "Agro-", "page": 50, "level": 3}}], [{"headings_0": {"content": "gardens", "page": 50, "level": 6}}, {"headings_1": {"content": "Agro-", "page": 50, "level": 3}}], [{"headings_0": {"content": "gardens", "page": 50, "level": 6}}, {"headings_1": {"content": "Agro-", "page": 50, "level": 3}}], [{"headings_0": {"content": "gardens", "page": 50, "level": 6}}, {"headings_1": {"content": "Agro-", "page": 50, "level": 3}}]], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 50, "level": 3}}, {"headings_1": {"content": "gardens", "page": 50, "level": 6}}], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "laboratory at kibanda Mothers did not get good maternal Infrastructure \nss,construction of class care as planned, student\u2019s congestions And Services \nroom blocks at mboira and in class was not address, laboratories mutunda ss, construction at kibanda SS was not constructed of maternity wards at which affected science sturdies kigumba HC 111 ,and \nconstruction of markets at \nkigumba T/C all were not \ndone. \nPublic Sector \n630,716,366 Payment of pension and Livelihood of pensioners is negatively Transformation gratuity affected. \nI \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 50, "level": 3}}, {"headings_1": {"content": "gardens", "page": 50, "level": 6}}, [{"headings_0": {"content": "Transport", "page": 50, "level": 3}}, {"headings_1": {"content": "gardens", "page": 50, "level": 6}}], [{"headings_0": {"content": "Transport", "page": 50, "level": 3}}, {"headings_1": {"content": "gardens", "page": 50, "level": 6}}], [{"headings_0": {"content": "Transport", "page": 50, "level": 3}}, {"headings_1": {"content": "gardens", "page": 50, "level": 6}}]], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 50, "level": 3}}, {"headings_1": {"content": "Transport", "page": 50, "level": 3}}], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "197,500,000 Funding of micro projects Community mobilization to micro Mobilization And \nunder Bunyoro affairs in projects. Mindset Change \nthe OPM office and 10 The intended objective of the grant on community mobilization the community was not achieved. activities not done.", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 50, "level": 3}}, {"headings_1": {"content": "Transport", "page": 50, "level": 3}}, [{"headings_0": {"content": "Community", "page": 50, "level": 3}}, {"headings_1": {"content": "Transport", "page": 50, "level": 3}}], [{"headings_0": {"content": "Community", "page": 50, "level": 3}}, {"headings_1": {"content": "Transport", "page": 50, "level": 3}}]], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12,279,748,138", "metadata": {"headings": [{"headings_0": {"content": "12,279,748,138", "page": 50, "level": 3}}, {"headings_1": {"content": "Community", "page": 50, "level": 3}}], "page": 50, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 3 (a): Utilization of Warrants \nProgramme Name el Warrants Expenditure Unspent Yoage Amount performa nce Agro-Industrialization 1,964,887,678 1,893,373,962 71,513,716 96% Tourism Development 2,000,000 2,000,000 100% s \nNatural Resources, Environment, 9,617,498,702 9,524,788,829 92,709,873 99% Climate Change, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "12,279,748,138", "page": 50, "level": 3}}, {"headings_1": {"content": "Community", "page": 50, "level": 3}}, [{"headings_0": {"content": "12,279,748,138", "page": 50, "level": 3}}, {"headings_1": {"content": "Community", "page": 50, "level": 3}}]], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 51, "level": 8}}, {"headings_1": {"content": "12,279,748,138", "page": 50, "level": 3}}], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private Sector Development 65,769,000 61,601,355 4,167,645 94% Integrated Transport Infrastructure 4,167,877,818 4,126,757,720 41,120,098 99%", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 51, "level": 8}}, {"headings_1": {"content": "12,279,748,138", "page": 50, "level": 3}}], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Human And Services", "metadata": {"headings": [{"headings_0": {"content": "Human And Services", "page": 51, "level": 4}}, {"headings_1": {"content": "Management", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital Development 25,404,011,579 22,182,720,829 3,221,290,750 87% Innovation, Technology Development 1,832,358 1,832,358 - 100% And Transfer \nPublic Sector Transformation \n4,694,104,568 2,/82,672,630 1,911,431,938 59% Community Mobilization And Mindset 24,861,000 24,861,000", "metadata": {"headings": [{"headings_0": {"content": "Human And Services", "page": 51, "level": 4}}, {"headings_1": {"content": "Management", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 100%", "metadata": {"headings": [{"headings_0": {"content": "Human And Services", "page": 51, "level": 4}}, {"headings_1": {"content": "Management", "page": 51, "level": 8}}], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Change", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 51, "level": 6}}, {"headings_1": {"content": "Human And Services", "page": 51, "level": 4}}], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Governance And Security \n1,563,714,695 1,552,311,270 11,403,425 99% Development Plan Implementation 674,065,755 647,704,673 26,361,082 96% 48,180,623,153 42,800,624,626 5,379,998,527 89% \nAppendix 3 (b): Table Showing activities affected by under-utilization of warrants Programme Name \nUnwarranted Activities affected Reason for the Amount by the under underutilization of utilization \nwarrants", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 51, "level": 6}}, {"headings_1": {"content": "Human And Services", "page": 51, "level": 4}}, [{"headings_0": {"content": "Change", "page": 51, "level": 6}}, {"headings_1": {"content": "Human And Services", "page": 51, "level": 4}}]], "page": 51, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agro-Industrialization", "metadata": {"headings": [{"headings_0": {"content": "Agro-Industrialization", "page": 52, "level": 3}}, {"headings_1": {"content": "Change", "page": 51, "level": 6}}], "page": 52, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "71,513,716 Payment of General Delayed recruitment process staff salaries \nNatural Resources, \n92,709,873 Payment of General Delayed recruitment process. Environment, Climate \nstaff salaries \nChange, Land And Water", "metadata": {"headings": [{"headings_0": {"content": "Agro-Industrialization", "page": 52, "level": 3}}, {"headings_1": {"content": "Change", "page": 51, "level": 6}}], "page": 52, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 52, "level": 8}}, {"headings_1": {"content": "Agro-Industrialization", "page": 52, "level": 3}}], "page": 52, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Private Sector Development \n4,167,645 These where the\\} Delays in updating staffs balances on staffs salaries \nsalaries \nBu \nIntegrated Transport \n41,120,098 Payment of General There was no\\_ substantive Infrastructure And Services \nstaff salaries district engineer and recruitment process was still on", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 52, "level": 8}}, {"headings_1": {"content": "Agro-Industrialization", "page": 52, "level": 3}}], "page": 52, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "going.", "metadata": {"headings": [{"headings_0": {"content": "going.", "page": 52, "level": 8}}, {"headings_1": {"content": "Management", "page": 52, "level": 8}}], "page": 52, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human Capital Development \n3,221,290,750 General staff salaries Delayed recruitment process. and Construction of \nkigumba seed school \nPublic Sector Transformation 1,911,431,938 Payment of General Delayed recruitment process staff salaries \nGovernance And Security \n11,403,425 Payment of General Delayed recruitment process staff salaries \nDevelopment Plan \n26,361,082 Payment of General Delayed recruitment process Implementation staff salaries", "metadata": {"headings": [{"headings_0": {"content": "going.", "page": 52, "level": 8}}, {"headings_1": {"content": "Management", "page": 52, "level": 8}}], "page": 52, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,379,998,527", "metadata": {"headings": [{"headings_0": {"content": "5,379,998,527", "page": 52, "level": 3}}, {"headings_1": {"content": "going.", "page": 52, "level": 8}}], "page": 52, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4: Out-puts without appropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "5,379,998,527", "page": 52, "level": 3}}, {"headings_1": {"content": "going.", "page": 52, "level": 8}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Details", "metadata": {"headings": [{"headings_0": {"content": "Details", "page": 53, "level": 2}}, {"headings_1": {"content": "5,379,998,527", "page": 52, "level": 3}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Progra Sub- PIAP Budget Focus/Th Activities", "metadata": {"headings": [{"headings_0": {"content": "Progra Sub- PIAP Budget Focus/Th Activities", "page": 53, "level": 1}}, {"headings_1": {"content": "Details", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "m progra (Program Output ematic m Impleme area and", "metadata": {"headings": [{"headings_0": {"content": "Progra Sub- PIAP Budget Focus/Th Activities", "page": 53, "level": 1}}, {"headings_1": {"content": "Details", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ntation other", "metadata": {"headings": [{"headings_0": {"content": "ntation other", "page": 53, "level": 2}}, {"headings_1": {"content": "Progra Sub- PIAP Budget Focus/Th Activities", "page": 53, "level": 1}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Key performance Planned Are there clear Is the Conclusi Conclusi indicator(s) Target targets and performan on at on at (Measure) for -the performance ce Activity Output Financia indicators to indicator Level level", "metadata": {"headings": [{"headings_0": {"content": "ntation other", "page": 53, "level": 2}}, {"headings_1": {"content": "Progra Sub- PIAP Budget Focus/Th Activities", "page": 53, "level": 1}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Action", "metadata": {"headings": [{"headings_0": {"content": "Action", "page": 53, "level": 2}}, {"headings_1": {"content": "ntation other", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "capital \nNote: KPIs could be \\| year measure used by (Fully (Fully", "metadata": {"headings": [{"headings_0": {"content": "Action", "page": 53, "level": 2}}, {"headings_1": {"content": "ntation other", "page": 53, "level": 2}}], "page": 53, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Plan) projects/ numbers or performance Managem Quantifie Quantifi", "metadata": {"headings": [{"headings_0": {"content": "Plan) projects/ numbers or performance Managem Quantifie Quantifi", "page": 53, "level": 1}}, {"headings_1": {"content": "Action", 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{"content": "P/S,Nyakabale", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "at", "metadata": {"headings": [{"headings_0": {"content": "at", "page": 54, "level": 1}}, {"headings_1": {"content": "Construction of 5 Number of VIP 5 Yes Yes", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyakabale", "metadata": {"headings": [{"headings_0": {"content": "Nyakabale", "page": 54, "level": 1}}, {"headings_1": {"content": "at", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P/S,Kinyonga", "metadata": {"headings": [{"headings_0": {"content": "Nyakabale", "page": 54, "level": 1}}, {"headings_1": {"content": "at", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S Jeeja", "metadata": {"headings": [{"headings_0": {"content": "P/S Jeeja", "page": 54, "level": 2}}, {"headings_1": {"content": "Nyakabale", "page": 54, "level": 1}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P/S,Kididdima", "metadata": {"headings": [{"headings_0": {"content": "P/S,Kididdima", "page": 54, "level": 2}}, {"headings_1": {"content": "P/S Jeeja", "page": 54, "level": 2}}], "page": 54, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "P/s,Mboira school. \nProcurement of Number of desks 40 Yes Yes desks at Bweyale procured", "metadata": {"headings": [{"headings_0": {"content": "P/S,Kididdima", "page": 54, "level": 2}}, {"headings_1": {"content": "P/S Jeeja", 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"page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement of Number of desks 56 Yes Yes desks at Nyakabale procured", "metadata": {"headings": [{"headings_0": {"content": "karumaP/S", "page": 55, "level": 1}}, {"headings_1": {"content": "P/S", "page": 55, "level": 1}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "karumaP/S", "page": 55, "level": 1}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement of Number of desks 40 Yes Yes desks at Nanda procured", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "karumaP/S", "page": 55, "level": 1}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement of Number of desks 40 Yes Yes desks at Nyinga P/S procured \nProcurement of Number of desks 27 Yes Yes desks at procured \nkiryandongo COU", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}, [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}]], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement of Number of desks 20 Yes Yes desks at Ogengo procured", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "320016-", "metadata": {"headings": [{"headings_0": {"content": "320016-", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Monitoring of SFG Not indicated N/A N/A N/A Not Not fully", "metadata": {"headings": [{"headings_0": {"content": "320016-", "page": 55, "level": 2}}, {"headings_1": {"content": "P/S", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Manageme projects quantified quantifie", "metadata": {"headings": [{"headings_0": {"content": "Manageme projects quantified quantifie", "page": 55, "level": 1}}, {"headings_1": {"content": "320016-", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nt of d", "metadata": {"headings": [{"headings_0": {"content": "Manageme projects quantified quantifie", "page": 55, "level": 1}}, {"headings_1": {"content": "320016-", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Education", "metadata": {"headings": [{"headings_0": {"content": "Education", "page": 55, "level": 2}}, {"headings_1": {"content": "Manageme projects quantified quantifie", "page": 55, "level": 1}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "us", "metadata": {"headings": [{"headings_0": {"content": "us", "page": 55, "level": 3}}, {"headings_1": {"content": "Education", "page": 55, "level": 2}}], "page": 55, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "09- 04- 09040106- 260002- URF Routine Manual Number of KMs 377.3 Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "09- 04- 09040106- 260002- URF Routine Manual Number of KMs 377.3 Yes Yes Fully Fully", "page": 56, "level": 2}}, {"headings_1": {"content": "us", "page": 55, "level": 3}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "INTEG Transpor Community District Maintenance worked on \nquantified quantifie , \nRATED t Asset access & Urban and \nd \nTRANS Manads fasder Community", "metadata": {"headings": [{"headings_0": {"content": "09- 04- 09040106- 260002- URF Routine Manual Number of KMs 377.3 Yes Yes Fully Fully", "page": 56, "level": 2}}, {"headings_1": {"content": "us", "page": 55, "level": 3}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Routine Number of KMs 30.7 Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Routine Number of KMs 30.7 Yes Yes Fully Fully", "page": 56, "level": 2}}, {"headings_1": {"content": "09- 04- 09040106- 260002- URF Routine Manual Number of KMs 377.3 Yes Yes Fully Fully", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PORT ment roads Access \nMechanized . worked on \nquantified ae quantifie a: INFRAS constructe Road \nMaintenance ; d TRUCT d& Maintenanc : \nURE raainttainad a repairs", "metadata": {"headings": [{"headings_0": {"content": "Routine Number of KMs 30.7 Yes Yes Fully Fully", "page": 56, "level": 2}}, {"headings_1": {"content": "09- 04- 09040106- 260002- URF Routine Manual Number of KMs 377.3 Yes Yes Fully Fully", "page": 56, "level": 2}}, [{"headings_0": {"content": "Routine Number of KMs 30.7 Yes Yes Fully Fully", "page": 56, "level": 2}}, {"headings_1": {"content": "09- 04- 09040106- 260002- URF Routine Manual Number of KMs 377.3 Yes Yes Fully Fully", "page": 56, "level": 2}}]], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipment : : Not oe indicated N/A N/A N/A N/A N/A", "metadata": {"headings": [{"headings_0": {"content": "Equipment : : Not oe indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}, {"headings_1": {"content": "Routine Number of KMs 30.7 Yes Yes Fully Fully", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AND to facilitate", "metadata": {"headings": [{"headings_0": {"content": "Equipment : : Not oe indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}, {"headings_1": {"content": "Routine Number of KMs 30.7 Yes Yes Fully Fully", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "District road Not indicated N/A N/A N/A N/A N/A", "metadata": {"headings": [{"headings_0": {"content": "District road Not indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}, {"headings_1": {"content": "Equipment : : Not oe indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SERVIC market committee ES access operations", "metadata": {"headings": [{"headings_0": {"content": "District road Not indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}, {"headings_1": {"content": "Equipment : : Not oe indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "06- 02-Land 06070302- 140035- USMID Construction of Number of KMs 11.261 Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "06- 02-Land 06070302- 140035- USMID Construction of Number of KMs 11.261 Yes Yes Fully Fully", "page": 56, "level": 2}}, {"headings_1": {"content": "District road Not indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NATUR Manage Land Land Nanda-Popara worked on \nquantified quantifie", "metadata": {"headings": [{"headings_0": {"content": "06- 02-Land 06070302- 140035- USMID Construction of Number of KMs 11.261 Yes Yes Fully Fully", "page": 56, "level": 2}}, {"headings_1": {"content": "District road Not indicated N/A N/A N/A N/A N/A", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AL ment Informatio Informatio Road (11.261km)", "metadata": {"headings": [{"headings_0": {"content": "AL ment Informatio Informatio Road (11.261km)", "page": 56, "level": 1}}, {"headings_1": {"content": "06- 02-Land 06070302- 140035- USMID Construction of Number of KMs 11.261 Yes Yes Fully Fully", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "d RESOU n System n \nRCES, automated Manageme Construction of Number of play field ii Yes Yes \nENVIR and nt Nyamusasa Play constructed \nONMEN integrated Field \nCLIMAT T \"Sa ith oth Construction \nof Number of KMs 2.5 Yes Yes \n50M Culvert along worked on \nE \nCHANG the Bweyale", "metadata": {"headings": [{"headings_0": {"content": "AL ment Informatio Informatio Road (11.261km)", "page": 56, "level": 1}}, {"headings_1": {"content": "06- 02-Land 06070302- 140035- USMID Construction of Number of KMs 11.261 Yes Yes Fully Fully", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LAND E and", "metadata": {"headings": [{"headings_0": {"content": "LAND E and", "page": 56, "level": 4}}, {"headings_1": {"content": "AL ment Informatio Informatio Road (11.261km)", "page": 56, "level": 1}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyamusasa Road", "metadata": {"headings": [{"headings_0": {"content": "Nyamusasa Road", "page": 56, "level": 2}}, {"headings_1": {"content": "LAND E and", "page": 56, "level": 4}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Low Cost", "metadata": {"headings": [{"headings_0": {"content": "Low Cost", "page": 56, "level": 1}}, {"headings_1": {"content": "Nyamusasa Road", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sealing of Rift", "metadata": {"headings": [{"headings_0": {"content": "Low Cost", "page": 56, "level": 1}}, {"headings_1": {"content": "Nyamusasa Road", "page": 56, "level": 2}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AND Valley Road", "metadata": {"headings": [{"headings_0": {"content": "AND Valley Road", "page": 56, "level": 8}}, {"headings_1": {"content": "Low Cost", "page": 56, "level": 1}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "WATER", "metadata": {"headings": [{"headings_0": {"content": "WATER", "page": 56, "level": 1}}, {"headings_1": {"content": "AND Valley Road", "page": 56, "level": 8}}], "page": 56, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Number of KMs 13 Yes Yes Bridge along Alaro- worked on \nOngwalwo- \nYabweng \nRoad(1.448km)Kol", "metadata": {"headings": [{"headings_0": {"content": "WATER", "page": 56, "level": 1}}, {"headings_1": {"content": "AND Valley Road", "page": 56, "level": 8}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "olo-Laboke", "metadata": {"headings": [{"headings_0": {"content": "olo-Laboke", "page": 57, "level": 2}}, {"headings_1": {"content": "WATER", "page": 56, "level": 1}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Road(11.842km),K", "metadata": {"headings": [{"headings_0": {"content": "olo-Laboke", "page": 57, "level": 2}}, {"headings_1": {"content": "WATER", "page": 56, "level": 1}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aruma-Okweche-", "metadata": {"headings": [{"headings_0": {"content": "aruma-Okweche-", "page": 57, "level": 2}}, {"headings_1": {"content": "olo-Laboke", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Alero", "metadata": {"headings": [{"headings_0": {"content": "Alero", "page": 57, "level": 2}}, {"headings_1": {"content": "aruma-Okweche-", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Swamp(0.669km) \nConstruction of Number of KMs 18.168 Yes Yes One Gravel Road \nworked on \n(18.168km)Nyakad", "metadata": {"headings": [{"headings_0": {"content": "Alero", "page": 57, "level": 2}}, {"headings_1": {"content": "aruma-Okweche-", "page": 57, "level": 2}}, [{"headings_0": {"content": "Alero", "page": 57, "level": 2}}, {"headings_1": {"content": "aruma-Okweche-", "page": 57, "level": 2}}]], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ote-Techwa-", "metadata": {"headings": [{"headings_0": {"content": "ote-Techwa-", "page": 57, "level": 2}}, {"headings_1": {"content": "Alero", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kanywamaizi Road", "metadata": {"headings": [{"headings_0": {"content": "Kanywamaizi Road", "page": 57, "level": 1}}, {"headings_1": {"content": "ote-Techwa-", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n01- 01- 001060203 010017- Micro- Awareness of Number of political 15 Yes Yes Fully Fully AGRO- Institutio - Enabled Machinery irrigation political leaders leaders \nquantified quantifie INDUS nal agricultural acquisition \nd", "metadata": {"headings": [{"headings_0": {"content": "Kanywamaizi Road", "page": 57, "level": 1}}, {"headings_1": {"content": "ote-Techwa-", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TRIALI Strength extension and Awareness of Number of farmers 15 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "TRIALI Strength extension and Awareness of Number of farmers 15 Yes Yes", "page": 57, "level": 2}}, {"headings_1": {"content": "Kanywamaizi Road", "page": 57, "level": 1}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ZATIO ening supervision maintenan farmers N and system ce \nCoordina developed \nConducting farm Number of farm visits 105 Yes Yes tion and visits conducted", "metadata": {"headings": [{"headings_0": {"content": "TRIALI Strength extension and Awareness of Number of farmers 15 Yes Yes", "page": 57, "level": 2}}, {"headings_1": {"content": "Kanywamaizi Road", "page": 57, "level": 1}}, [{"headings_0": {"content": "TRIALI Strength extension and Awareness of Number of farmers 15 Yes Yes", "page": 57, "level": 2}}, {"headings_1": {"content": "Kanywamaizi Road", "page": 57, "level": 1}}]], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operational", "metadata": {"headings": [{"headings_0": {"content": "operational", "page": 57, "level": 1}}, {"headings_1": {"content": "TRIALI Strength extension and Awareness of Number of farmers 15 Yes Yes", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ir", "metadata": {"headings": [{"headings_0": {"content": "ir", "page": 57, "level": 6}}, {"headings_1": {"content": "operational", "page": 57, "level": 1}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BE Demonstrations of 3 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "ir", "page": 57, "level": 6}}, {"headings_1": {"content": "operational", "page": 57, "level": 1}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "demonstrations", "metadata": {"headings": [{"headings_0": {"content": "demonstrations", "page": 57, "level": 2}}, {"headings_1": {"content": "ir", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "01- 01- 00006- PDM Facilitate the Number of parish N/A N/A N/A Not Not AGRO- Institutio Planning Parish development \nquantified quantifie INDUS nal and Development committes \nd TRIALI Strength Budgeting Committees \nZATIO ening services (PDCs) \nN", "metadata": {"headings": [{"headings_0": {"content": "demonstrations", "page": 57, "level": 2}}, {"headings_1": {"content": "ir", "page": 57, "level": 6}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and Coordina", "metadata": {"headings": [{"headings_0": {"content": "and Coordina", "page": 57, "level": 2}}, {"headings_1": {"content": "demonstrations", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "tion", "metadata": {"headings": [{"headings_0": {"content": "tion", "page": 57, "level": 8}}, {"headings_1": {"content": "and Coordina", "page": 57, "level": 2}}], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nFacilitate the PDM Number of parish SACCOs AGMs and development train the leaders", "metadata": {"headings": [{"headings_0": {"content": "tion", "page": 57, "level": 8}}, {"headings_1": {"content": "and Coordina", "page": 57, "level": 2}}, [{"headings_0": {"content": "tion", "page": 57, "level": 8}}, {"headings_1": {"content": "and Coordina", "page": 57, "level": 2}}]], "page": 57, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "committes PDM", "metadata": {"headings": [{"headings_0": {"content": "committes PDM", "page": 58, "level": 2}}, {"headings_1": {"content": "tion", "page": 57, "level": 8}}], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs AGMs \n18- 01- 180101010 000006- DDEG Procurement for Number of conference 100 Yes Yes Fully Fully DEVEL Develop 2- Capacity Planning 100 conference chaired \nquantified quantifie OPMEN ment building and chairs \nd", "metadata": {"headings": [{"headings_0": {"content": "committes PDM", "page": 58, "level": 2}}, {"headings_1": {"content": "tion", "page": 57, "level": 8}}, [{"headings_0": {"content": "committes PDM", "page": 58, "level": 2}}, {"headings_1": {"content": "tion", "page": 57, "level": 8}}]], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "T PLAN Planning, done in Budgeting", "metadata": {"headings": [{"headings_0": {"content": "T PLAN Planning, done in Budgeting", "page": 58, "level": 1}}, {"headings_1": {"content": "committes PDM", "page": 58, "level": 2}}], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", 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"heading"}}, {"content": "; \nTION Evaluatio planning, \nProcurementof 1 Number of furniture 1 Yes Yes n and particularly \nset offurniture sets \nStatistics for MDAs", "metadata": {"headings": [{"headings_0": {"content": "nt", "page": 58, "level": 8}}, {"headings_1": {"content": "MENTA", "page": 58, "level": 1}}], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inCAO's", "metadata": {"headings": [{"headings_0": {"content": "inCAO's", "page": 58, "level": 2}}, {"headings_1": {"content": "nt", "page": 58, "level": 8}}], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and local \ngovernmen", "metadata": {"headings": [{"headings_0": {"content": "inCAO's", "page": 58, "level": 2}}, {"headings_1": {"content": "nt", "page": 58, "level": 8}}, [{"headings_0": {"content": "inCAO's", "page": 58, "level": 2}}, {"headings_1": {"content": "nt", "page": 58, "level": 8}}]], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ts.", "metadata": {"headings": [{"headings_0": {"content": "ts.", "page": 58, "level": 8}}, {"headings_1": {"content": "inCAO's", "page": 58, "level": 2}}], "page": 58, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 5: Implementation of planned Outputs-Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Implementation of planned Outputs-Fully implemented out-puts", "page": 59, "level": 1}}, {"headings_1": {"content": "ts.", "page": 58, "level": 8}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Det", "metadata": {"headings": [{"headings_0": {"content": "Det", "page": 59, "level": 2}}, {"headings_1": {"content": "Appendix 5: Implementation of planned Outputs-Fully implemented out-puts", "page": 59, "level": 1}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ails", "metadata": {"headings": [{"headings_0": {"content": "ails", "page": 59, "level": 8}}, {"headings_1": {"content": "Det", "page": 59, "level": 2}}], "page": 59, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Progr Sub- PIA Budge Focu Activities Key Plan Are there Is the Conclusi \nExtent of Implementation of", "metadata": {"headings": [{"headings_0": {"content": "ails", "page": 59, "level": 8}}, {"headings_1": {"content": "Det", "page": 59, "level": 2}}, [{"headings_0": {"content": "ails", "page": 59, "level": 8}}, {"headings_1": {"content": "Det", "page": 59, "level": 2}}]], "page": 59, "document_name": 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Laboke m)Kololo- Road(1.448k Yabweng Ongwalwo- along of Construction", "metadata": {"headings": [{"headings_0": {"content": "constructed", "page": 63, "level": 8}}, {"headings_1": {"content": "Nyamusasa", "page": 63, "level": 2}}, [{"headings_0": {"content": "constructed", "page": 63, "level": 8}}, {"headings_1": {"content": "Nyamusasa", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Road Rift sealing Low Road Nyamusasa the Culvert of Construction", "metadata": {"headings": [{"headings_0": {"content": "Road Rift sealing Low Road Nyamusasa the Culvert of Construction", "page": 64, "level": 3}}, {"headings_1": {"content": "constructed", "page": 63, "level": 8}}], "page": 64, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "One", "metadata": {"headings": [{"headings_0": {"content": "One", "page": 64, "level": 2}}, {"headings_1": {"content": "Road Rift sealing Low Road Nyamusasa the Culvert of Construction", "page": 64, "level": 3}}], "page": 64, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Alaro- Bridge", "metadata": {"headings": [{"headings_0": {"content": "Alaro- Bridge", "page": 64, "level": 3}}, {"headings_1": {"content": "One", "page": 64, "level": 2}}], "page": 64, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Valley Cost and Bweyale 50M \nRoad of along \non KMs Number on KMs Number \non KMs Number \nworked of worked of \nworked of", "metadata": {"headings": [{"headings_0": {"content": "Alaro- Bridge", "page": 64, "level": 3}}, {"headings_1": {"content": "One", "page": 64, "level": 2}}, [{"headings_0": {"content": "Alaro- Bridge", "page": 64, "level": 3}}, {"headings_1": {"content": "One", "page": 64, "level": 2}}], [{"headings_0": {"content": "Alaro- Bridge", "page": 64, "level": 3}}, {"headings_1": {"content": "One", "page": 64, "level": 2}}], [{"headings_0": {"content": "Alaro- Bridge", "page": 64, "level": 3}}, {"headings_1": {"content": "One", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18.16 13 2.8", "metadata": {"headings": [{"headings_0": {"content": "18.16 13 2.8", "page": 64, "level": 2}}, {"headings_1": {"content": "Alaro- Bridge", "page": 64, "level": 3}}], "page": 64, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes Yes", "page": 64, "level": 4}}, {"headings_1": {"content": "18.16 13 2.8", "page": 64, "level": 2}}], "page": 64, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes Yes", "page": 64, "level": 4}}, {"headings_1": {"content": "Yes Yes Yes", "page": 64, "level": 4}}], "page": 64, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "O1- 01- 0010 01001 Micro- Awareness Number of 15 Yes Yes Fully Fully 212,7 212,7 211,2 15", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes Yes", "page": 64, "level": 4}}, {"headings_1": {"content": "Yes Yes Yes", "page": 64, "level": 4}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 65, "level": 2}}, {"headings_1": {"content": "Yes Yes Yes", "page": 64, "level": 4}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AGRO Instit 6020 7- irrigat of political political \nquantified quantif 92,24 92,24 212,7 82,68 \nimplement ution 35 Machin ion leaders leaders \nied 5 5 92,24 4", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 65, "level": 2}}, {"headings_1": {"content": "Yes Yes Yes", "page": 64, "level": 4}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 65, "level": 8}}, {"headings_1": {"content": "Fully", "page": 65, "level": 2}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "INDU al Enabl ery \n5 \nSTRIA Stren ed acquisi \nLIZAT gthe agric tion Awareness Number of 15 Yes Yes \n15 ION ning ultur and of farmers farmers", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 65, "level": 8}}, {"headings_1": {"content": "Fully", "page": 65, "level": 2}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and al mainte", "metadata": {"headings": [{"headings_0": {"content": "and al mainte", "page": 65, "level": 8}}, {"headings_1": {"content": "ed", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coor exten nance \ndinat sion Conducting Number of 105 Yes Yes \n105 Ion! Super \nfarm visits farm visits \nVISIO \nconducted \nn \nsyste Demonstrati Number of 3 Yes Yes \n3 m ons demonstratio", "metadata": {"headings": [{"headings_0": {"content": "and al mainte", "page": 65, "level": 8}}, {"headings_1": {"content": "ed", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "devel", "metadata": {"headings": [{"headings_0": {"content": "devel", "page": 65, "level": 8}}, {"headings_1": {"content": "and al mainte", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ns oped", "metadata": {"headings": [{"headings_0": {"content": "devel", "page": 65, "level": 8}}, {"headings_1": {"content": "and al mainte", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 65, "level": 8}}, {"headings_1": {"content": "devel", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oper ation", "metadata": {"headings": [{"headings_0": {"content": "oper ation", "page": 65, "level": 3}}, {"headings_1": {"content": "and", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "alise", "metadata": {"headings": [{"headings_0": {"content": "alise", "page": 65, "level": 8}}, {"headings_1": {"content": "oper ation", "page": 65, "level": 3}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "01- 01- 00006- PDM Facilitate the Number of N/A N/A N/A Not Not 53,45 53,45 5113 N/A N/A N/A AGRO Instit Plannin Parish parish \nquantified quantif 6,634 6,634 53,45 4,631", "metadata": {"headings": [{"headings_0": {"content": "alise", "page": 65, "level": 8}}, {"headings_1": {"content": "oper ation", "page": 65, "level": 3}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ution g and Development development \nied 6,631 INDU al Budget Committees committees \nSTRIA Stren ing (PDCs) \nLIZAT gthe service \nION ning Ss", "metadata": {"headings": [{"headings_0": {"content": "alise", "page": 65, "level": 8}}, {"headings_1": {"content": "oper ation", "page": 65, "level": 3}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 65, "level": 8}}, {"headings_1": {"content": "alise", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Coor Facilitate the Number of", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 65, "level": 8}}, {"headings_1": {"content": "alise", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dinat", "metadata": {"headings": [{"headings_0": {"content": "dinat", "page": 65, "level": 8}}, {"headings_1": {"content": "and", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCOs parish \nion AGMs and development train the committees leaders PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "dinat", "page": 65, "level": 8}}, {"headings_1": {"content": "and", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AGMs", "metadata": {"headings": [{"headings_0": {"content": "AGMs", "page": 65, "level": 8}}, {"headings_1": {"content": "dinat", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18- 01- 1801 00000 DDEG Procurement Number of 100 Yes Yes Fully Fully 2876 287,6 100 Fully Fully DEVE Deve 0101 6- for 100 conference \nquantified quantif 239,8 6975 69,75 265,3 \nimple implement LOPM lopm 02- Plannin conference chaired \nied 68,91 8 5 94,63 ment ed ENT ent Capa g and chairs \n0 9 ed PLAN Plan city Budget \nIMPLE ning, buildi ing", "metadata": {"headings": [{"headings_0": {"content": "AGMs", "page": 65, "level": 8}}, {"headings_1": {"content": "dinat", "page": 65, "level": 8}}], "page": 65, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ATIO MENT", "metadata": {"headings": [{"headings_0": {"content": "ATIO MENT", "page": 66, "level": 2}}, {"headings_1": {"content": "AGMs", "page": 65, "level": 8}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "stics Stati and uatio Eval arch, Rese nts. and for ing, nt in ng", "metadata": {"headings": [{"headings_0": {"content": "ATIO MENT", "page": 66, "level": 2}}, {"headings_1": {"content": "AGMs", "page": 65, "level": 8}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rnme gove local s MDA ularly partic plann opme devel done", "metadata": {"headings": [{"headings_0": {"content": "rnme gove local s MDA ularly partic plann opme devel done", "page": 66, "level": 2}}, {"headings_1": {"content": "ATIO MENT", "page": 66, "level": 2}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S service \nCAO's furniture of Procurement 1", "metadata": {"headings": [{"headings_0": {"content": "rnme gove local s MDA ularly partic plann opme devel done", "page": 66, "level": 2}}, {"headings_1": {"content": "ATIO MENT", "page": 66, "level": 2}}, [{"headings_0": {"content": "rnme gove local s MDA ularly partic plann opme devel done", "page": 66, "level": 2}}, {"headings_1": {"content": "ATIO MENT", "page": 66, "level": 2}}]], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "set", "metadata": {"headings": [{"headings_0": {"content": "set", "page": 66, "level": 1}}, {"headings_1": {"content": "rnme gove local s MDA ularly partic plann opme devel done", "page": 66, "level": 2}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 66, "level": 2}}, {"headings_1": {"content": "set", "page": 66, "level": 1}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in \nsets furniture Number", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 66, "level": 2}}, {"headings_1": {"content": "set", "page": 66, "level": 1}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 66, "level": 4}}, {"headings_1": {"content": "of", "page": 66, "level": 2}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 66, "level": 4}}, {"headings_1": {"content": "of", "page": 66, "level": 4}}], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "98 21,3 09,8 21,1 39 07,6 62,0 27,5 72 39,4 38,8 16,0 \nAppendix 6: Service Delivery under other Service Delivery \nSn Programm Activity Contra Total Pictorial evidence \nSummary of e details ctor expenditu \nfindings (Time, re (UGX) Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 66, "level": 4}}, {"headings_1": {"content": "of", "page": 66, "level": 4}}, [{"headings_0": {"content": "Yes Yes", "page": 66, "level": 4}}, {"headings_1": {"content": "of", "page": 66, "level": 4}}], [{"headings_0": {"content": "Yes Yes", "page": 66, "level": 4}}, {"headings_1": {"content": "of", "page": 66, "level": 4}}], [{"headings_0": {"content": "Yes Yes", "page": 66, "level": 4}}, {"headings_1": {"content": "of", "page": 66, "level": 4}}]], "page": 66, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 67, "level": 8}}, {"headings_1": {"content": "Yes Yes", "page": 66, "level": 4}}], "page": 67, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 09- Mechanis Force 56,783,000 \ne Road Integrated ed kaduku account \nmaintained Transport Atura \nwithin planned Infrastructu Road duration. re And Maintenan \nServices ce 6.5km \ne Works done as per bills of quantity and with good work man ship. however, part of the", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 67, "level": 8}}, {"headings_1": {"content": "Yes Yes", "page": 66, "level": 4}}, [{"headings_0": {"content": "Functionality)", "page": 67, "level": 8}}, {"headings_1": {"content": "Yes Yes", "page": 66, "level": 4}}], [{"headings_0": {"content": "Functionality)", "page": 67, "level": 8}}, {"headings_1": {"content": "Yes Yes", "page": 66, "level": 4}}], [{"headings_0": {"content": "Functionality)", "page": 67, "level": 8}}, {"headings_1": {"content": "Yes Yes", "page": 66, "level": 4}}], [{"headings_0": {"content": "Functionality)", "page": 67, "level": 8}}, {"headings_1": {"content": "Yes Yes", "page": 66, "level": 4}}]], "page": 67, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "drainagewas", "metadata": {"headings": [{"headings_0": {"content": "drainagewas", "page": 67, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 67, "level": 8}}], "page": 67, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "covered with on the right- hand side. \nMechanis Force 26,095,000 \ne Road \ned Account maintained Maintenac within planned e \nduration. \nAppendix 7: Utilization of the Wage Budget \nDept name Approved Supplemen Revised Warrant Payments unspent Budget tary Budget balance", "metadata": {"headings": [{"headings_0": {"content": "drainagewas", "page": 67, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 67, "level": 8}}, [{"headings_0": {"content": "drainagewas", "page": 67, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 67, "level": 8}}], [{"headings_0": {"content": "drainagewas", "page": 67, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 67, "level": 8}}], [{"headings_0": {"content": "drainagewas", "page": 67, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 67, "level": 8}}], [{"headings_0": {"content": "drainagewas", "page": 67, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 67, "level": 8}}], [{"headings_0": {"content": "drainagewas", "page": 67, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 67, "level": 8}}]], "page": 67, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], "page": 69, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Administration 886,573,868 193,132,597 1,079,706,465 1,079,706,46 694,860,516 384,845,949 5 \nFinance 198,876,000 198,876,000 198,876,000 194,874,568 4,001,432 \nStatutory 221,512,000 221,512,000 221,512,000 213,013,978 8,498,022 Bodies \neo \nProduction 1,006,889,87 229,801,000 1,236,690,876 1,236,690,87 1,170,079,64 66,611,229 6 6 7 \nHealth 7,753,886,38 418,800,000 8,172,686,387 8,172,686,38 6,538,816,87 1,633,869,5 7 7 0 17 \nEducation 8,610,198,64 1,434,221,8 10,044,420,503 10,044,420,5 9,833,681,40 210,739,101 7 56 01 0 \nRoads 92,582,537 82,621,050 175,203,587 175,203,587 134,103,498 41,100,089 Water 67,200,000 = 67,200,000 67,200,000] 66,706,480 493,520 \nNatural 244,800,000 172,400,000 417,200,000 417,200,000 324,984,165 92,215,835 Resources \nCommuntiy 172,479,020 172,479,020 172,479,020 118,919,119 53,559,901 Based Services \nPlanning 101,469,000 47,800,848 149,269,848 149,269,848 126,994,885 22,274,963 \nInternal Audit 66,349,000 \n66,349,000 66,349,000 \\| 63,453,597 2,895,403 Trade and 55,769,000 - 55,769,000 55,769,000 51,601,355 4,167,645", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}, [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 69, "level": 6}}, {"headings_1": {"content": "drainagewas", "page": 67, "level": 8}}]], "page": 69, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Industry 19,478,585, 2,578,777, 22,057,362,6 22,057,362, 19,532,090, 2,525,272,", "metadata": {"headings": [{"headings_0": {"content": "Industry 19,478,585, 2,578,777, 22,057,362,6 22,057,362, 19,532,090, 2,525,272,", "page": 69, "level": 3}}, {"headings_1": {"content": "Budget", "page": 69, "level": 6}}], "page": 69, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "335 351 86 684 078 606 \nAppendix 8: Mischarged Expenditure \nSn Invoice Supplier Supplier Description EFT / Payment Distribution Charged Account Correct XXX Number Number \nCheck Date Amount Item Name Account Item", "metadata": {"headings": [{"headings_0": {"content": "Industry 19,478,585, 2,578,777, 22,057,362,6 22,057,362, 19,532,090, 2,525,272,", "page": 69, "level": 3}}, {"headings_1": {"content": "Budget", "page": 69, "level": 6}}, [{"headings_0": {"content": "Industry 19,478,585, 2,578,777, 22,057,362,6 22,057,362, 19,532,090, 2,525,272,", "page": 69, "level": 3}}, {"headings_1": {"content": "Budget", "page": 69, "level": 6}}]], "page": 69, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Number", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 70, "level": 2}}, {"headings_1": {"content": "Industry 19,478,585, 2,578,777, 22,057,362,6 22,057,362, 19,532,090, 2,525,272,", "page": 69, "level": 3}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Name", "metadata": {"headings": 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Casuals, Lubricants and", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 70, "level": 2}}, {"headings_1": {"content": "Number", "page": 70, "level": 2}}, [{"headings_0": {"content": "Name", "page": 70, "level": 2}}, {"headings_1": {"content": "Number", "page": 70, "level": 2}}]], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ltd", "metadata": {"headings": [{"headings_0": {"content": "Ltd", "page": 70, "level": 2}}, {"headings_1": {"content": "Name", "page": 70, "level": 2}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Temporary, sitting Oils", "metadata": {"headings": [{"headings_0": {"content": "Ltd", "page": 70, "level": 2}}, {"headings_1": {"content": "Name", "page": 70, "level": 2}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 70, "level": 1}}, {"headings_1": {"content": "Ltd", "page": 70, "level": 2}}], "page": 70, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 DR-46/23 \n174 Total Payment For Vehicle 3772708 21/02/2023 3,000,000 211106 Allowances 227004 Fuel, 44978 Uganda Servicing And \nLtd Motorcycle Repairs. \n(Incl. 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Casuals, 52 \nTemporary,", "metadata": {"headings": [{"headings_0": {"content": "Peter", "page": 79, "level": 2}}, {"headings_1": {"content": "sitting", "page": 79, "level": 1}}, [{"headings_0": {"content": "Peter", "page": 79, "level": 2}}, {"headings_1": {"content": "sitting", "page": 79, "level": 1}}]], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 79, "level": 1}}, {"headings_1": {"content": "Peter", "page": 79, "level": 2}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) 71 wks 28 \n880847 Ojok Wages For Feb 2023 5891521 15/06/2023 150,000 263402 Transfer to 211106 \n45092", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 79, "level": 1}}, {"headings_1": {"content": "Peter", "page": 79, "level": 2}}, [{"headings_0": {"content": "sitting", "page": 79, "level": 1}}, {"headings_1": {"content": "Peter", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Doritiya", "metadata": {"headings": [{"headings_0": {"content": "Doritiya", "page": 79, "level": 1}}, {"headings_1": {"content": "sitting", "page": 79, "level": 1}}], "page": 79, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances Units (Incl. 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Casuals, 96 \nTemporary,", "metadata": {"headings": [{"headings_0": {"content": "Charles", "page": 80, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 79, "level": 1}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 80, "level": 2}}, {"headings_1": {"content": "Charles", "page": 80, "level": 2}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 80, "level": 1}}, {"headings_1": {"content": "sitting", "page": 80, "level": 2}}], "page": 80, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "73 wks 21 \n880811 Ssekandi Wages For Feb 2023 5895391 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Sylvester \nOther Government Allowances \nUnits (Incl. 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Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 2}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "Temporary, sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 82, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) \n87 WKS-05-15 880801 Onzima Payment To Road 5892688 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Alex Gang For Feb2023. \nOther Government Allowances \n10161921 Units (Incl. 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Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 1}}], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) \n90 wks 21 \n744223 Edward Payment To Road 4127894 28/02/2023 1,800,000 263402 Transfer to 211106 \n44985 Vincent Gangs Whose \nAmanya Accounts Are Not", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 1}}, [{"headings_0": {"content": "sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 1}}], [{"headings_0": {"content": "sitting", "page": 82, "level": 1}}, {"headings_1": {"content": "sitting", "page": 82, "level": 1}}]], "page": 82, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Active", "metadata": {"headings": [{"headings_0": {"content": "Active", "page": 83, "level": 2}}, {"headings_1": {"content": "sitting", "page": 82, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Allowances Units (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Active", "page": 83, "level": 2}}, {"headings_1": {"content": "sitting", "page": 82, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 83, "level": 2}}, {"headings_1": {"content": "Active", "page": 83, "level": 2}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "91 WKS-05-08 880778 Opio Payment To Road 5892829 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Wilfred Gang For Feb 2023 \nOther Government Allowances Units (Incl. Casuals, Temporary,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}]], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 83, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "92 WKS-05-02 880720 Katusabe Payment To Road 5882438 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Stephen Gangs For Feb. \nOther Government Allowances Units (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}]], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 83, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 83, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "93 WKS-05-11 880833 Atugonza Payment To Road 5874211 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Catherine Gang For Feb 2023 \nOther Government Allowances Units (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 2}}]], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 83, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 83, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "94 WKS-05-06 880857 Okot Payment To Road 5858650 15/06/2023 250,000 263402 Transfer to 211106 \n45092 Bosco Gang For Feb2023 \nOther Government Allowances Martin Units (Incl. Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 83, "level": 1}}, {"headings_1": {"content": "sitting", "page": 83, "level": 1}}]], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 83, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 83, "level": 2}}, {"headings_1": {"content": "Temporary,", "page": 83, "level": 1}}], "page": 83, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances) 95 wks 20 \n873002 Isaac Payment To Road 4128917 28/02/2023 2,000,000 263402 Transfer to 211106 \n44985 Tumwine Gangs Whose \n10159669 Accounts Are Not \nOther Government Allowances Units (Incl. 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Casuals,", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "sitting", "page": 86, "level": 2}}, [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "sitting", "page": 86, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "sitting", "page": 86, "level": 2}}], [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "sitting", "page": 86, "level": 2}}]], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Temporary,", "metadata": {"headings": [{"headings_0": {"content": "Temporary,", "page": 86, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 86, "level": 1}}, {"headings_1": {"content": "Temporary,", "page": 86, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "sitting", "page": 86, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "111 WKS-05-13 880824 Nakimuli Payment To Road 5888650 15/06/2023 150,000 263402 Transfer to 211106 \n45092 Joseline Gang For Feb 2023 \nOther Government Allowances Units (Incl. Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "sitting", "page": 86, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "sitting", "page": 86, "level": 1}}]], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allowances)", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| 112 wks 81 \n873002 Isaac Payment For Gratuity 5880012 15/06/2023 1,440,000 263402 Transfer to 273105 - \n45092", "metadata": {"headings": [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}, [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}], [{"headings_0": {"content": "allowances)", "page": 86, "level": 1}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}]], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tumwine", "metadata": {"headings": [{"headings_0": {"content": "Tumwine", "page": 86, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government \\| Gratuity 10159669 \nUnits \n33 \n113 wks48 \n883105 Stephen Payment For Gratuity 5895774 15/06/2023 1,440,000 263402 Transfer to 273105 - \n45092", "metadata": {"headings": [{"headings_0": {"content": "Tumwine", "page": 86, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}, [{"headings_0": {"content": "Tumwine", "page": 86, "level": 2}}, {"headings_1": {"content": "allowances)", "page": 86, "level": 1}}]], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Hafasha", "metadata": {"headings": [{"headings_0": {"content": "Hafasha", "page": 86, "level": 2}}, {"headings_1": {"content": "Tumwine", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Gratuity", "metadata": {"headings": [{"headings_0": {"content": "Hafasha", "page": 86, "level": 2}}, {"headings_1": {"content": "Tumwine", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Units", "metadata": {"headings": [{"headings_0": {"content": "Units", "page": 86, "level": 2}}, {"headings_1": {"content": "Hafasha", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "114 wks 47 \n744223 Edward Payment For Gratuity 5877969 15/06/2023 1,440,000 263402 Transfer to 273105 - \n45092", "metadata": {"headings": [{"headings_0": {"content": "Units", "page": 86, "level": 2}}, {"headings_1": {"content": "Hafasha", "page": 86, "level": 2}}, [{"headings_0": {"content": "Units", "page": 86, "level": 2}}, {"headings_1": {"content": "Hafasha", "page": 86, "level": 2}}]], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Vincent", "metadata": {"headings": [{"headings_0": {"content": "Vincent", "page": 86, "level": 2}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other Government Gratuity", "metadata": {"headings": [{"headings_0": {"content": "Vincent", "page": 86, "level": 2}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Amanya", "metadata": {"headings": [{"headings_0": {"content": "Amanya", "page": 86, "level": 1}}, {"headings_1": {"content": "Vincent", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Units", "metadata": {"headings": [{"headings_0": {"content": "Units", "page": 86, "level": 2}}, {"headings_1": {"content": "Amanya", "page": 86, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Units", "page": 86, "level": 2}}, {"headings_1": {"content": "Amanya", "page": 86, "level": 1}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "81,923,649", "metadata": {"headings": [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], "page": 86, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Site/Plot Location Estimated Audit No \narea in acres remarks 1 Rwenkunyi land N/A Masindi port sub country 1 Not titled 2 waibango parish N/A Masindi port sub country 6 Not titled land \n3 kaduku parish N/A Masindi port sub country 2 Not titled land \n4 rewnkunyi Daily N/A Masindi port sub country 1 Not titled Market \n5 Masindi port N/A Masindi port sub country 3 Not titled Police \n6 Masindi Port N/A Masindi port sub country 2 Not titled cemetery \n7 Kitukuza Local N/A Masindi port sub country 8 Not titled Forest Reserve \nTotal \n23 \nAppendix 10: Bid documents issued before ayment of the non-refundable fee \nSN PROCUREME \\| Subject of Provider/ Date of CONTRACT REMARKS NT REF procuremen Contracto award of \nSUM NUMBER t r contract \n1 Kiry592/WRKS Sitting Aquatech 01/11/20 20,001,000 The successful bidder /22- installation Enterprises 22 \npicked the bid document 2023/00091 and Uganda Ltd \non 5/9/22 but paid the Lot 3 supervision of \nnonrefundable fee on 5 boreholes \n16/09/2022 yet the invitation to bid stated that the bid should be issued after payment of non-refundable fee. Also M/S Manet Traders and M/S Rok Tech Services also paid the non- refundable fee on", "metadata": {"headings": [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}, [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}], [{"headings_0": {"content": "81,923,649", "page": 86, "level": 1}}, {"headings_1": {"content": "Units", "page": 86, "level": 2}}]], "page": 87, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15/Sept/2022", "metadata": {"headings": [{"headings_0": {"content": "15/Sept/2022", "page": 88, "level": 6}}, {"headings_1": {"content": "81,923,649", "page": 86, "level": 1}}], "page": 88, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n2 Kiry592/WRKS Drilling test KLR (U) 02/11/20 133,570,395 The advert stated that [22- pumping and Ltd 22 \nthe bid document should 2023/00090 installation of \nbe issued after payment Lot 2 5 deep \nof nonrefundable fee boreholes Lot \nhowever the successful 2 \nbidder was issued the bid document on 6/09/2022 and paid the fee on", "metadata": {"headings": [{"headings_0": {"content": "15/Sept/2022", "page": 88, "level": 6}}, {"headings_1": {"content": "81,923,649", "page": 86, "level": 1}}, [{"headings_0": {"content": "15/Sept/2022", "page": 88, "level": 6}}, {"headings_1": {"content": "81,923,649", "page": 86, "level": 1}}], [{"headings_0": {"content": "15/Sept/2022", "page": 88, "level": 6}}, {"headings_1": {"content": "81,923,649", "page": 86, "level": 1}}], [{"headings_0": {"content": "15/Sept/2022", "page": 88, "level": 6}}, {"headings_1": {"content": "81,923,649", "page": 86, "level": 1}}], [{"headings_0": {"content": "15/Sept/2022", "page": 88, "level": 6}}, {"headings_1": {"content": "81,923,649", "page": 86, "level": 1}}], [{"headings_0": {"content": "15/Sept/2022", "page": 88, "level": 6}}, {"headings_1": {"content": "81,923,649", "page": 86, "level": 1}}]], "page": 88, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16/09/2022.", "metadata": {"headings": [{"headings_0": {"content": "16/09/2022.", "page": 88, "level": 3}}, {"headings_1": {"content": "15/Sept/2022", "page": 88, "level": 6}}], "page": 88, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \n153,571,395 \nAppendix 11: Inspection of water projects \nSN Programme Activity Total Contractor Photos", "metadata": {"headings": [{"headings_0": {"content": "16/09/2022.", "page": 88, "level": 3}}, {"headings_1": {"content": "15/Sept/2022", "page": 88, "level": 6}}, [{"headings_0": {"content": "16/09/2022.", "page": 88, "level": 3}}, {"headings_1": {"content": "15/Sept/2022", "page": 88, "level": 6}}], [{"headings_0": {"content": "16/09/2022.", "page": 88, "level": 3}}, {"headings_1": {"content": "15/Sept/2022", "page": 88, "level": 6}}]], "page": 88, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inspected", "metadata": {"headings": [{"headings_0": {"content": "inspected", "page": 89, "level": 1}}, {"headings_1": {"content": "16/09/2022.", "page": 88, "level": 3}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 89, "level": 1}}, {"headings_1": {"content": "inspected", "page": 89, "level": 1}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 09-Natural Construction of 30,214,079 KLR Uganda Resources,Envirom bore hole \nent,Climate drilling \nChange,Land And H/PUMP, at \nWater karagalya 1", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 89, "level": 1}}, {"headings_1": {"content": "inspected", "page": 89, "level": 1}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ltd", "metadata": {"headings": [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "expenditure", "page": 89, "level": 1}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "storm cut drainage around the completed end \n2 09-Natural H/pump,at kihura 29,897,129 Mama Bore \nAudit Conclusion a \ne The Bore hole was constructed as per the Bills of Quantities, \ne Works were concluded within the contract Duration. \nThe borehole was functional and being utilized by the community. \no The Bore hole was constructed Resources,Envirom Ranger zone \nHole Ltd", "metadata": {"headings": [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "expenditure", "page": 89, "level": 1}}, [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "expenditure", "page": 89, "level": 1}}], [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "expenditure", "page": 89, "level": 1}}], [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "expenditure", "page": 89, "level": 1}}]], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ent,Climate", "metadata": {"headings": [{"headings_0": {"content": "ent,Climate", "page": 89, "level": 1}}, {"headings_1": {"content": "Ltd", "page": 89, "level": 2}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Change,Land And", "metadata": {"headings": [{"headings_0": {"content": "ent,Climate", "page": 89, "level": 1}}, {"headings_1": {"content": "Ltd", "page": 89, "level": 2}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 89, "level": 2}}, {"headings_1": {"content": "ent,Climate", "page": 89, "level": 1}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 09-Natural Deep borehole 29,897,129 MAMA \nBore hole locked with two padlocks at as per the Bills of Quantities. kihura zone \ne Works were concluded within the contract Duration. \nThe borehole was functional but was not being utilized by the community due to wrangles. \ne The Bore hole was constructed Resources,Envirom drilling H/pump,at \nent,Climate Gwara II \nChange,Land And", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 89, "level": 2}}, {"headings_1": {"content": "ent,Climate", "page": 89, "level": 1}}, [{"headings_0": {"content": "Water", "page": 89, "level": 2}}, {"headings_1": {"content": "ent,Climate", "page": 89, "level": 1}}]], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Borehole Ltd Gwara II Cell village borehole fully", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fuctional", "metadata": {"headings": [{"headings_0": {"content": "fuctional", "page": 89, "level": 8}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 09-Natural Production Well at 45,076,000 KLR-Uganda Resources,Envirom kaduku RGC", "metadata": {"headings": [{"headings_0": {"content": "fuctional", "page": 89, "level": 8}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ent,Climate", "metadata": {"headings": [{"headings_0": {"content": "ent,Climate", "page": 89, "level": 1}}, {"headings_1": {"content": "fuctional", "page": 89, "level": 8}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Change,Land And", "metadata": {"headings": [{"headings_0": {"content": "ent,Climate", "page": 89, "level": 1}}, {"headings_1": {"content": "fuctional", "page": 89, "level": 8}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 89, "level": 2}}, {"headings_1": {"content": "ent,Climate", "page": 89, "level": 1}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ltd", "metadata": {"headings": [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Production well at kaduku. \nas per the Bills of Quantities. \ne Works were concluded within the contract Duration. \nThe borehole was functional and being utilized by the community. \ne The Bore hole was constructed as per the Bills of Quantities. \ne Works were concluded within the contract Duration. \nThe borehole was functional but not utilized by the community because the water \\| was Salty. \nAppendix 12: Inaccurate evaluation reports \nSN procuremen Subject of Provider/Cont Date of Contract Sum Remarks t reference procurement ractor \naward of \nnumber \ncontract \n1 Kiry592/WRK Construction of M/S Arid \nS/22- a two class Developers Ltd \n2023/00084 room block at \nlot 3 Karuma \nPrimary school \n\\| 05-Dec-22 84,365,625 The record of bid opening has UGX.82,472,125 as the read out price, this was also confirmed in the bidder's bid document however the contract was awarded at UGX.84,365,625 yet there were no arithmetic corrections thus \nevaluation", "metadata": {"headings": [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}, [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}], [{"headings_0": {"content": "Ltd", "page": 89, "level": 2}}, {"headings_1": {"content": "Water", "page": 89, "level": 2}}]], "page": 89, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irregularities", "metadata": {"headings": [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "Ltd", "page": 89, "level": 2}}], "page": 90, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Kiry592/WRK Construction of M/S Kambugu R. 05-Dec-22 S/22- a two class Construction Co. 2023/00084 room block at Ltd \nlot 2 Kizibu Primary \nschool \n83,000,000 The record of bid opening has UGX.85,,210,000 as the read out price, this was also confirmed in \nthe bidder's bid document however the contract was awarded \nat UGX.83,000,000 yet \n\\|. there were no arithmetic corrections and the error as indicated by the EC was not communicated \nto all bidders thus evaluation", "metadata": {"headings": [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "Ltd", "page": 89, "level": 2}}, [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "Ltd", "page": 89, "level": 2}}]], "page": 90, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "irregularities", "metadata": {"headings": [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}], "page": 90, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Kiry592/WRK Construction of M/S Joylint U 05-Dec-22 82,315,250 No detailed signed S/22- atwo Ltd \nBOQs on file hence the 2023/00084 classroom \nestimated value of lot 5 block at \nUGX. 85,000,000 is not ogengo \nsupported. No record Primary School \nof bid issue. CC decisions \nnot documented on Form", "metadata": {"headings": [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}, [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}]], "page": 90, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20. No site minutes. No contract implementation plan.", "metadata": {"headings": [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}], "page": 90, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 13: Inspection of service delivery indicators under Education development Grant \nNo Activity inspected Total Pictorial evidence Inspection Remarks expenditure from Inspections \nConstruction of 2 classroom 83,939,080 \ne I noted a crack on", "metadata": {"headings": [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}, [{"headings_0": {"content": "irregularities", "page": 90, "level": 8}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}]], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "block,", "metadata": {"headings": [{"headings_0": {"content": "block,", "page": 91, "level": 1}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the tank stand. Nyakabale PS,Mboira subcounty \ne Classroom was constructed as per the Bills of", "metadata": {"headings": [{"headings_0": {"content": "block,", "page": 91, "level": 1}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}, [{"headings_0": {"content": "block,", "page": 91, "level": 1}}, {"headings_1": {"content": "irregularities", "page": 90, "level": 8}}]], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quantities.", "metadata": {"headings": [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The classroom was being utilised. \n2 Construction of 2 classroom 83,000,000 \ne There was a crack block,kizibu ps,kigumaba \nobserved on the subcounty roofing timber. Crack on the timber \\|e The Classroom was being utilised. \nConstruction of 2 classroom 86,546,000 \ne Classroom was", "metadata": {"headings": [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}, [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}]], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "block,", "metadata": {"headings": [{"headings_0": {"content": "block,", "page": 91, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constructed as per Kigumba cou ps,kigumbaTC \nthe Bills of", "metadata": {"headings": [{"headings_0": {"content": "block,", "page": 91, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}, [{"headings_0": {"content": "block,", "page": 91, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}]], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quantities.", "metadata": {"headings": [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The classroom was being utilised. \nConstruction of 5 stance Latrine 24,794,930 \nThe Latrine was pit block,Nyakabale ps,mboira \nconstructed in subcounty accordance with the Bills of", "metadata": {"headings": [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}, [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "block,", "page": 91, "level": 1}}]], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quantities.", "metadata": {"headings": [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The latrines were in use Construction of 5 stance VIP 24,794,930 \nThe Latrine was Latrine block, mboira ss, mboire \nconstructed in \nAppendix 14: Absence of Site visit reports/ Minutes \nSn PROCUREMENT Particulars Contractor Contract Audit \n\\| \\| ] REFERENCE Amount Remarks \\| \n1 Kiry592/WRKS/22- Construction of a two M/S Arid \n84,365,625 No site 2023/00084 lot 3 class room block at Developers", "metadata": {"headings": [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}, [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], [{"headings_0": {"content": "Quantities.", "page": 91, "level": 3}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}]], "page": 91, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Karuma Primary school Ltd \nminutes 2 Kiry592/WRKS/22- Construction of a two M/S Kambugu 83,000,000 No site 2023/00084 lot 2 class room block at Kizibu R. \nmeeting Primary school Construction minutes Co. Ltd \n3 Kiry592/WRKS/22- Construction of a two M/S Golden \n84,965,791 No site 2023/00084 lot 6 classroom block at Ridge", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}, [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}], [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "Quantities.", "page": 91, "level": 3}}]], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyinga Primary School Construction \nminutes Ltd \nL \n4 Kiry592/WRKS/22- Construction of a two M/S Joylint U 82,315,250 No site 2023/00084 lot 5 classroom block at Ltd", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}]], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ogengo Primary School \nminutes 5 Kiry592/Wrks/22- Construction of 2 class Strakon Ltd \n83,936,080 No site 23/00084 Lot 4 room block at Nyakabale", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}]], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Primary School minutes \n6 Kiry592/Wrks/22- Construction of 2 class Ssekago F \n85,000,000 No site 23/00084 Lot 4 room block at Kigumba constructions", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}]], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COU Primary School \nminutes \n7 Kiry592/Wrks/22- Construction of Kamoga 85,000,000 No site 23/00084 Lot 4 mutipurpose hall Enterprises", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}]], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "minutes Total", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 92, "level": 1}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "588,582,746", "metadata": {"headings": [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], "page": 92, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 15: Failure b internal Auditors to endorse payment certificates \nSn Procurement Particulars Contractor Contract Audit Remarks Reference \n1 Kiry592/WRKS/2 Construction of a two M/S Arid \n2-2023/00084 class room block at Developers \nlot 3 Karuma Primary school Ltd \n2 Kiry592/WRKS/2 Construction of a two M/S 2-2023/00084 class room block at Kambugu R. lot 2 Kizibu Primary school Construction Co. Ltd \n3 Kiry592/WRKS/2 Construction of a two M/S Golden 2-2023/00084 classroom block at Ridge \nlot 6 Nyinga Primary School Construction \nAmount \n84,365,625 No Payment certificate endorsed by Internal Audit 83,000,000 No Payment certificate endorsed by Internal Audit 84,965,791 No Payment certificate endorsed by Ltd Internal Audit 4 Kiry592/WRKS/2 Construction of a two M/S Joylint U 82,315,250 No Payment 2-2023/00084 classroom block at Ltd \ncertificate lot 5 ogengo Primary School \nendorsed by \nKiry592/Wrks/2 Construction of 2 class Strakon Ltd 2-23/00084 Lot room block at \nInternal Audit 83,936,080 No Payment certificate \n4 Nyakabale Primary endorsed by School Internal Audit Total", "metadata": {"headings": [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}, [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}], [{"headings_0": {"content": "588,582,746", "page": 92, "level": 3}}, {"headings_1": {"content": "meeting", "page": 92, "level": 1}}]], "page": 93, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "418,582,746", "metadata": {"headings": [{"headings_0": {"content": "418,582,746", "page": 93, "level": 3}}, {"headings_1": {"content": "588,582,746", "page": 92, "level": 3}}], "page": 93, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 16: Livelihoods Subprojects funded \nSn\\_ Invoice \\| Supplier Supplier Description \\| EFT / Payment Amount Number Number Check Date \nNumber \nDR-75/23 1086275 JC Vegetable Transfer of DRDIP 5171849 03/05/2023 18,500,000 Growers Cig Funds to the \nSubproject account in \nKiyrandongo refugee \n4 DR-73/23 1086274 O/QC \nsettlement. \nTransfer of DRDIP 5171848 03/05/2023 18,500,000 Vegetable Funds to the \nGrowers Cig Subproject account in \nKiryandongo refugee \nSettlement. \n4 DR-76/23 1086273 K5A Vegetable Transfer of DRDIP 5171847 03/05/2023 18,500,000 Growers Cig Funds to the \nSubproject account in \nKiryandongo \nSettlement. \n4 DR-74/23 1086174 JA Vegetable Transfer of DRDIP 5171845 \n\\| 03/05/2023 18,500,000 Growers Cig Funds to the \nsubproject account in \nkiryandongo refugee \nsettlement. \nTotal", "metadata": {"headings": [{"headings_0": {"content": "418,582,746", "page": 93, "level": 3}}, {"headings_1": {"content": "588,582,746", "page": 92, "level": 3}}, [{"headings_0": {"content": "418,582,746", "page": 93, "level": 3}}, {"headings_1": {"content": "588,582,746", "page": 92, "level": 3}}], [{"headings_0": {"content": "418,582,746", "page": 93, "level": 3}}, {"headings_1": {"content": "588,582,746", "page": 92, "level": 3}}], [{"headings_0": {"content": "418,582,746", "page": 93, "level": 3}}, {"headings_1": {"content": "588,582,746", "page": 92, "level": 3}}]], "page": 94, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "74,000,000", "metadata": {"headings": [{"headings_0": {"content": "74,000,000", "page": 94, "level": 3}}, {"headings_1": {"content": "418,582,746", "page": 93, "level": 3}}], "page": 94, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 17 (a): Fully implemented environment subprojects \nS/ Sub-project Name of Subproject \\| Sub Sub-project Audit \u2018\\| N component \ncounty Value (UGX) Findings 1 INRM Bweyale Town Council Bweyale 59,702,353 Fully Institutional Greening implemented 2 INRM Ematong Primary School Bweyale 44,961,935 Fully Institutional Greening implemented 3 INRM \nGo-Down Nursery Bed Tree mboira \n59,702,353 Fully Planting Sub Project \nimplemented 4 INRM \nKarokarungi Micro Dam For kiryandongo 120,500,000 Fully Vegetable Production And", "metadata": {"headings": [{"headings_0": {"content": "74,000,000", "page": 94, "level": 3}}, {"headings_1": {"content": "418,582,746", "page": 93, "level": 3}}, [{"headings_0": {"content": "74,000,000", "page": 94, "level": 3}}, {"headings_1": {"content": "418,582,746", "page": 93, "level": 3}}], [{"headings_0": {"content": "74,000,000", "page": 94, "level": 3}}, {"headings_1": {"content": "418,582,746", "page": 93, "level": 3}}], [{"headings_0": {"content": "74,000,000", "page": 94, "level": 3}}, {"headings_1": {"content": "418,582,746", "page": 93, "level": 3}}], [{"headings_0": {"content": "74,000,000", "page": 94, "level": 3}}, {"headings_1": {"content": "418,582,746", "page": 93, "level": 3}}], [{"headings_0": {"content": "74,000,000", "page": 94, "level": 3}}, {"headings_1": {"content": "418,582,746", "page": 93, "level": 3}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "74,000,000", "page": 94, "level": 3}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Fruits \n5 INRM Kiburamatu Nursery Bed kigumba 60,000,001 Fully Establishment", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "74,000,000", "page": 94, "level": 3}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 INRM \nKihura 1 A Community Tree kigumba \n59,702,353 Fully", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planting", "metadata": {"headings": [{"headings_0": {"content": "Planting", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented 7 INRM \nKihura Ii Community Tree kigumba \n59,702,353 Fully", "metadata": {"headings": [{"headings_0": {"content": "Planting", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}, [{"headings_0": {"content": "Planting", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], [{"headings_0": {"content": "Planting", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planting", "metadata": {"headings": [{"headings_0": {"content": "Planting", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 6}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 INRM \nKimyoka Micro Dam For Irrigation & Livestock Production \nimplemented Masindi port 59,702,353 Fully", "metadata": {"headings": [{"headings_0": {"content": "Planting", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 6}}, [{"headings_0": {"content": "Planting", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 6}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 INRM \nKiryandongo Cou Primary Kiryandong 46,205,002 Fully School Solar Installation o", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 INRM Kiryandongo District Tree kiryandongo 59,483,048 Fully Nursery Establishment And", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Woodlot \n11 INRM Kiryandongo High Institutional Bweyale 104,542,129 Fully", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Greening", "metadata": {"headings": [{"headings_0": {"content": "Greening", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "Greening", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12 INRM \nKitaleba Community Household Kiryandong \n46,205,002 Fully Cook Stove Project o \nimplemented 13 INRM Kitaleba Nursery Bed kiryandongo 110,666,666 Fully Establishment", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "Greening", "page": 95, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "Greening", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "Greening", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "Greening", "page": 95, "level": 8}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14 INRM \nNyabiso A Community Tree kiryandongo 119,404,706 Fully", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}, [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Planting", "metadata": {"headings": [{"headings_0": {"content": "Planting", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15 INRM \nNyakatiti Efficient Cook Stoves mboira \n46,205,002 Fully And Briquettes For Business \nimplemented 16 INRM Nyakatiti Greenleaf Community mboira 59,702,353 Fully Tree Planting\\_ implemented 18 INRM Nyakatiti United Community mboira 59,702,353 Fully Tree Planting implemented 19 INRM \nNyakatugo Efficient Cook kiryandongo 46,205,002 Fully Stoves And Briquettes", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "Planting", "page": 95, "level": 8}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 INRM \nPanyadoli D Boundary Planting mutunda \n59,702,353 Fully", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 8}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "21 INRM \nHills Police Station mutunda \n26 INRM \nWaibango Micro Dam For Irrigation And Livestock Production \nMasindi port 116,000,000 Fully", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}], [{"headings_0": {"content": "implemented", "page": 95, "level": 6}}, {"headings_1": {"content": "implemented", "page": 95, "level": 8}}]], "page": 95, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 96, "level": 1}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}], "page": 96, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27 INRM \nWakisanyi Efficient Cook Stove mboira \n46,205,002 Fully \nAnd Briquettes implemented Total", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 96, "level": 1}}, {"headings_1": {"content": "implemented", "page": 95, "level": 6}}], "page": 96, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,708,958,288", "metadata": {"headings": [{"headings_0": {"content": "1,708,958,288", "page": 96, "level": 3}}, {"headings_1": {"content": "implemented", "page": 96, "level": 1}}], "page": 96, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 17 (b): Partially implemented environment subprojects \nNo. Sub-project Name of Subproject Sub- Sub-project Audit finding component county Value (UGX) \n1 INRM \nPanyadoli Health Centre Mutunda 104,542,129 Partially 111 institutional Greening", "metadata": {"headings": [{"headings_0": {"content": "1,708,958,288", "page": 96, "level": 3}}, {"headings_1": {"content": "implemented", "page": 96, "level": 1}}, [{"headings_0": {"content": "1,708,958,288", "page": 96, "level": 3}}, {"headings_1": {"content": "implemented", "page": 96, "level": 1}}], [{"headings_0": {"content": "1,708,958,288", "page": 96, "level": 3}}, {"headings_1": {"content": "implemented", "page": 96, "level": 1}}]], "page": 97, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 97, "level": 6}}, {"headings_1": {"content": "1,708,958,288", "page": 96, "level": 3}}], "page": 97, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 INRM \nCluster D Nursery bed Mutunda 118,934,000 Partially Establishment", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 97, "level": 6}}, {"headings_1": {"content": "1,708,958,288", "page": 96, "level": 3}}, [{"headings_0": {"content": "implemented", "page": 97, "level": 6}}, {"headings_1": {"content": "1,708,958,288", "page": 96, "level": 3}}]], "page": 97, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 97, "level": 2}}, {"headings_1": {"content": "implemented", "page": 97, "level": 6}}], "page": 97, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 INRM \nCanrom primary school Mutunda 44,961,935 Partially institutional greening implemented 4 INRM \nST Bhakita primary school Bweyale \n44,961,935 Partially institutional greening implemented 5 INRM Cluster MR/OQ Bweyale 66,219,296 Partially", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 97, "level": 2}}, {"headings_1": {"content": "implemented", "page": 97, "level": 6}}, [{"headings_0": {"content": "implemented", "page": 97, "level": 2}}, {"headings_1": {"content": "implemented", "page": 97, "level": 6}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 2}}, {"headings_1": {"content": "implemented", "page": 97, "level": 6}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 2}}, {"headings_1": {"content": "implemented", "page": 97, "level": 6}}]], "page": 97, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], "page": 97, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| Total 379,399,999 ko \nAppendix 18: Inspection of DRDIP specific sub-projects \nNo Program Activity Contract Total Pictorial evidence Audit conclusion inspected or expenditure from Inspections \n1 Integrated Construction Agri farm 120,500,000 Sign post \n\\| Work done was as per Transport of a Valley Uganda \nbills of quantity and Infrastructure dam and \nSolar panel \ndone within the time \nAnd Services pumping \nframe \nsystem \n10000Itr plastic tank \n2 Construction Gulu 56,692,890 Work was done within of a fish University, \nFish pond \nthe time duration and \npond Hoima \nas per the bill of", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}, [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 97, "level": 8}}, {"headings_1": {"content": "implemented", "page": 97, "level": 2}}]], "page": 97, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Campus", "metadata": {"headings": [{"headings_0": {"content": "Campus", "page": 98, "level": 3}}, {"headings_1": {"content": "implemented", "page": 97, "level": 8}}], "page": 98, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 98, "level": 1}}, {"headings_1": {"content": "Campus", "page": 98, "level": 3}}], "page": 98, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "However, there was no sign post and proper road leading to the fish pond \nNet all-round the fish", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 98, "level": 1}}, {"headings_1": {"content": "Campus", "page": 98, "level": 3}}, [{"headings_0": {"content": "quantity", "page": 98, "level": 1}}, {"headings_1": {"content": "Campus", "page": 98, "level": 3}}]], "page": 98, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pond", "metadata": {"headings": [{"headings_0": {"content": "pond", "page": 98, "level": 8}}, {"headings_1": {"content": "quantity", "page": 98, "level": 1}}], "page": 98, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "App endix 19: \nexpen 5,000 litr", "metadata": {"headings": [{"headings_0": {"content": "pond", "page": 98, "level": 8}}, {"headings_1": {"content": "quantity", "page": 98, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Farmer", "metadata": {"headings": [{"headings_0": {"content": "Farmer", "page": 99, "level": 8}}, {"headings_1": {"content": "pond", "page": 98, "level": 8}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at 25,319 \u201a944 with a stand Water source \nialisati on site Solar panel OKUTA \\\\ocated at \non kikumba post", "metadata": {"headings": [{"headings_0": {"content": "Farmer", "page": 99, "level": 8}}, {"headings_1": {"content": "pond", "page": 98, "level": 8}}, [{"headings_0": {"content": "Farmer", "page": 99, "level": 8}}, {"headings_1": {"content": "pond", "page": 98, "level": 8}}]], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sign", "metadata": {"headings": [{"headings_0": {"content": "sign", "page": 99, "level": 3}}, {"headings_1": {"content": "Farmer", "page": 99, "level": 8}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "subcounty,", "metadata": {"headings": [{"headings_0": {"content": "subcounty,", "page": 99, "level": 1}}, {"headings_1": {"content": "sign", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "buhoomozi", "metadata": {"headings": [{"headings_0": {"content": "buhoomozi", "page": 99, "level": 3}}, {"headings_1": {"content": "subcounty,", "page": 99, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "parish \u201akikoo \nba village- \n5,000 fir tank on a", "metadata": {"headings": [{"headings_0": {"content": "buhoomozi", "page": 99, "level": 3}}, {"headings_1": {"content": "subcounty,", "page": 99, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sand", "metadata": {"headings": [{"headings_0": {"content": "sand", "page": 99, "level": 8}}, {"headings_1": {"content": "buhoomozi", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Constructio", "metadata": {"headings": [{"headings_0": {"content": "Constructio", "page": 99, "level": 3}}, {"headings_1": {"content": "sand", "page": 99, "level": 8}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of \nof the 3 n Demonstrati One installed", "metadata": {"headings": [{"headings_0": {"content": "Constructio", "page": 99, "level": 3}}, {"headings_1": {"content": "sand", "page": 99, "level": 8}}, [{"headings_0": {"content": "Constructio", "page": 99, "level": 3}}, {"headings_1": {"content": "sand", "page": 99, "level": 8}}]], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sprinklers", "metadata": {"headings": [{"headings_0": {"content": "sprinklers", "page": 99, "level": 3}}, {"headings_1": {"content": "Constructio", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "site", "metadata": {"headings": [{"headings_0": {"content": "sprinklers", "page": 99, "level": 3}}, {"headings_1": {"content": "Constructio", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functional", "metadata": {"headings": [{"headings_0": {"content": "functional", "page": 99, "level": 3}}, {"headings_1": {"content": "sprinklers", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "on \nfully \\\\ocated at", "metadata": {"headings": [{"headings_0": {"content": "functional", "page": 99, "level": 3}}, {"headings_1": {"content": "sprinklers", "page": 99, "level": 3}}, [{"headings_0": {"content": "functional", "page": 99, "level": 3}}, {"headings_1": {"content": "sprinklers", "page": 99, "level": 3}}]], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DiimaHanha", "metadata": {"headings": [{"headings_0": {"content": "DiimaHanha", "page": 99, "level": 3}}, {"headings_1": {"content": "functional", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "hydrant", "metadata": {"headings": [{"headings_0": {"content": "hydrant", "page": 99, "level": 3}}, {"headings_1": {"content": "DiimaHanha", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Village Dim \na Parish,Diima Sign post Subcounty 5000 litre tank", "metadata": {"headings": [{"headings_0": {"content": "hydrant", "page": 99, "level": 3}}, {"headings_1": {"content": "DiimaHanha", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Constructio Sign post", "metadata": {"headings": [{"headings_0": {"content": "Constructio Sign post", "page": 99, "level": 3}}, {"headings_1": {"content": "hydrant", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "control", "metadata": {"headings": [{"headings_0": {"content": "control", "page": 99, "level": 1}}, {"headings_1": {"content": "Constructio Sign post", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n Demonstrati of Deep values on site", "metadata": {"headings": [{"headings_0": {"content": "control", "page": 99, "level": 1}}, {"headings_1": {"content": "Constructio Sign post", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\ocated", "metadata": {"headings": [{"headings_0": {"content": "\\ocated", "page": 99, "level": 1}}, {"headings_1": {"content": "control", "page": 99, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at kiryando", "metadata": {"headings": [{"headings_0": {"content": "\\ocated", "page": 99, "level": 1}}, {"headings_1": {"content": "control", "page": 99, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ngo", "metadata": {"headings": [{"headings_0": {"content": "ngo", "page": 99, "level": 1}}, {"headings_1": {"content": "\\ocated", "page": 99, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "subcounty", "metadata": {"headings": [{"headings_0": {"content": "subcounty", "page": 99, "level": 1}}, {"headings_1": {"content": "ngo", "page": 99, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "kikuube", "metadata": {"headings": [{"headings_0": {"content": "kikuube", "page": 99, "level": 3}}, {"headings_1": {"content": "subcounty", "page": 99, "level": 1}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "parish,mase", "metadata": {"headings": [{"headings_0": {"content": "parish,mase", "page": 99, "level": 5}}, {"headings_1": {"content": "kikuube", "page": 99, "level": 3}}], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mba village \nAppendix 20: Lack of contract implementation plan SN PROCURE Subject of \nProvider/Con Date of CONTRACT SUM REMARKS/DE MENT REF procurement tractor award of \nTAILS OF NUMBER contract AUDIT", "metadata": {"headings": [{"headings_0": {"content": "parish,mase", "page": 99, "level": 5}}, {"headings_1": {"content": "kikuube", "page": 99, "level": 3}}, [{"headings_0": {"content": "parish,mase", "page": 99, "level": 5}}, {"headings_1": {"content": "kikuube", "page": 99, "level": 3}}], [{"headings_0": {"content": "parish,mase", "page": 99, "level": 5}}, {"headings_1": {"content": "kikuube", "page": 99, "level": 3}}], [{"headings_0": {"content": "parish,mase", "page": 99, "level": 5}}, {"headings_1": {"content": "kikuube", "page": 99, "level": 3}}]], "page": 99, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "FINDINGS/CO", "metadata": {"headings": [{"headings_0": {"content": "FINDINGS/CO", "page": 100, "level": 1}}, {"headings_1": {"content": "parish,mase", "page": 99, "level": 5}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NTROL FAILURES 1 Kiry592/US Construction of one Teb Technical 16-Jan-23 \nMID/WRKS/ gravel road Services & \n1,244,754,243 No contract", "metadata": {"headings": [{"headings_0": {"content": "FINDINGS/CO", "page": 100, "level": 1}}, {"headings_1": {"content": "parish,mase", "page": 99, "level": 5}}, [{"headings_0": {"content": "FINDINGS/CO", "page": 100, "level": 1}}, {"headings_1": {"content": "parish,mase", "page": 99, "level": 5}}]], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 100, "level": 1}}, {"headings_1": {"content": "FINDINGS/CO", "page": 100, "level": 1}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22. (18.168km) Contractors Ltd plan. 2023/00002 Nyakadote-Tecwa- \nLot 1 Kanywamaizi road \n2 Kiry592/US Construction of 50m Pegosa \nMID/WRKS/ box culvert along Engineering \n22- bweyale- Works & \n2023/00002 Nyamusasa road Company Ltd \nLot 2", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 100, "level": 1}}, {"headings_1": {"content": "FINDINGS/CO", "page": 100, "level": 1}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nand low cost sealing \n16-Jan-23 4,248,321,495 No contract", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 100, "level": 1}}, {"headings_1": {"content": "FINDINGS/CO", "page": 100, "level": 1}}, [{"headings_0": {"content": "implementation", "page": 100, "level": 1}}, {"headings_1": {"content": "FINDINGS/CO", "page": 100, "level": 1}}], [{"headings_0": {"content": "implementation", "page": 100, "level": 1}}, {"headings_1": {"content": "FINDINGS/CO", "page": 100, "level": 1}}]], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 100, "level": 8}}, {"headings_1": {"content": "implementation", "page": 100, "level": 1}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 100, "level": 1}}, {"headings_1": {"content": "implementation", "page": 100, "level": 8}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rift valley road \n3 Kiry592/US Construction of TIC \nL \\| \nLokere 16-Jan-23 4,125,091,713 No contract MID/WRKS/ bridge along Alaro- Enterprises Ltd", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 100, "level": 1}}, {"headings_1": {"content": "implementation", "page": 100, "level": 8}}, [{"headings_0": {"content": "plan.", "page": 100, "level": 1}}, {"headings_1": {"content": "implementation", "page": 100, "level": 8}}]], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 100, "level": 8}}, {"headings_1": {"content": "plan.", "page": 100, "level": 1}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22- Ongwalwo Yabweng plan. 2023/00002 road(1.448km), \nLot 3 \nKololo Laboke road", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 100, "level": 8}}, {"headings_1": {"content": "plan.", "page": 100, "level": 1}}, [{"headings_0": {"content": "implementation", "page": 100, "level": 8}}, {"headings_1": {"content": "plan.", "page": 100, "level": 1}}]], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(11.842km),", "metadata": {"headings": [{"headings_0": {"content": "(11.842km),", "page": 100, "level": 8}}, {"headings_1": {"content": "implementation", "page": 100, "level": 8}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Karuma Okwenche- Alero", "metadata": {"headings": [{"headings_0": {"content": "(11.842km),", "page": 100, "level": 8}}, {"headings_1": {"content": "implementation", "page": 100, "level": 8}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "swamp(0.669km)", "metadata": {"headings": [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total \n9,618,167,451 \nAppendix 21: Bid issuance before payment of the non-refundable fee \nSN PROCURE Subject of Provider/C Date of CONTRAC REMARKS/ DETAIL MENT REF procurement ontractor award \nT SUM S OF AUDIT NUMBER of FINDINGS/CONTR contract OL FAILURES 1 Kiry592/US Construction of TIC Lokere 16-Jan- 4,125,091, The advert required MID/WRKS/ bridge along Enterprises 23 \n713 bidders to pay non- 22- Alaro-Ongwalwo Ltd \nrefundable fees 2023/00002 Yabweng \nbefore obtaining the Lot 3 road(1.448km), \nbid document Kololo Laboke however the road \nsuccessful bidder was (11.842km), \nissued the bid on Karuma \n28/9/2022 but paid Okwenche-Alero the non-refundable", "metadata": {"headings": [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}, [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}], [{"headings_0": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, {"headings_1": {"content": "(11.842km),", "page": 100, "level": 8}}]], "page": 100, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "swamp(0.669k", "metadata": {"headings": [{"headings_0": {"content": "swamp(0.669k", "page": 101, "level": 1}}, {"headings_1": {"content": "swamp(0.669km)", "page": 100, "level": 6}}], "page": 101, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fee on 08/Oct/2022 m) which is irregular. \nAppendix 22: Physical Inspection of USMID-AF projects \nNo Program Activity Total Pictorial Audit Remarks inspected expenditure evidence from \n1 09-Natural Construction of 50 4,125,546,23 Resources,Env M\\_ Culvert along 8 iroment,Climat the Bweyale \ne Change,Land Nyamusasa Road \nAnd Water and low cost \nsealing of Rift \nValley Road \n2 09-Natural Construction of 1,244,754,24 Resources,Env gravel road( 3 iroment,Climat 18.168km)Nyakad \ne Change,Land ote-Techwa- \nAnd Water Kanywamaizi Road \n3 09-Natural Construction of3 4,868,856,51 Resources,Env bridges along 9 iroment,Climat alaro-ongwalwo \ne Change,Land road in the swamp \nAnd Water", "metadata": {"headings": [{"headings_0": {"content": "swamp(0.669k", "page": 101, "level": 1}}, {"headings_1": {"content": "swamp(0.669km)", "page": 100, "level": 6}}, [{"headings_0": {"content": "swamp(0.669k", "page": 101, "level": 1}}, {"headings_1": {"content": "swamp(0.669km)", "page": 100, "level": 6}}], [{"headings_0": {"content": "swamp(0.669k", "page": 101, "level": 1}}, {"headings_1": {"content": "swamp(0.669km)", "page": 100, "level": 6}}], [{"headings_0": {"content": "swamp(0.669k", "page": 101, "level": 1}}, {"headings_1": {"content": "swamp(0.669km)", "page": 100, "level": 6}}], [{"headings_0": {"content": "swamp(0.669k", "page": 101, "level": 1}}, {"headings_1": {"content": "swamp(0.669km)", "page": 100, "level": 6}}]], "page": 101, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inspections", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 102, "level": 8}}, {"headings_1": {"content": "swamp(0.669k", "page": 101, "level": 1}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "At the time of inspection 3/10/2023, Works done as per bills of quantity and with good work man", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 102, "level": 8}}, {"headings_1": {"content": "swamp(0.669k", "page": 101, "level": 1}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ship.", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- maintained within planned duration", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}, [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}]], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Road was wide enough and in good usable condition.", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "At the time of inspection 3 October 2023, work was still on going as per BOQ and at 80%", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- No sign posts", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- maintained within planned duration.", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}, [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}]], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- done as per bills of quantity and with good work man ship.", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Bridge was wide enough and in good usable condition.", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 102, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 23: Non-functionality of SACCO sub-committees \nVote Name of Supervisory Executive Loan Sub Production sub Marketing sub Business Finance and nam SACCO committee Committee committee Committee Committee Development investment sub e \nservices sub Committee", "metadata": {"headings": [{"headings_0": {"content": "ship.", "page": 102, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 102, "level": 8}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Committee", "metadata": {"headings": [{"headings_0": {"content": "Committee", "page": 103, "level": 8}}, {"headings_1": {"content": "ship.", "page": 102, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Was it Isthe Was it Isthe Was it Isthe Was it Is the Was it Is the Was it Isthe Wasit Is the Consti committe Consti committ Consti committ Consti commit Consti commit Consti commi Consti commit tuted \\|e tuted ee tuted ee tuted tee tuted tee tuted ttee tuted tee", "metadata": {"headings": [{"headings_0": {"content": "Committee", "page": 103, "level": 8}}, {"headings_1": {"content": "ship.", "page": 102, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- operatio ? operatio ? operatio ? operati ? operati \\|? operati ? operati (yes/ nal? (yes/ nal? (yes/ nal? (yes/ onal? (yes/ onal? (yes/ onal? (yes/ onal?", "metadata": {"headings": [{"headings_0": {"content": "Committee", "page": 103, "level": 8}}, {"headings_1": {"content": "ship.", "page": 102, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No) (operatio No) (operati No) (operatio No) (operati No) (operati No) (opera No) (operati", "metadata": {"headings": [{"headings_0": {"content": "No) (operatio No) (operati No) (operatio No) (operati No) (operati No) (opera No) (operati", "page": 103, "level": 1}}, {"headings_1": {"content": "Committee", "page": 103, "level": 8}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nal or onal or nal or onal or onal or tional onal or Not Not Not Not Not or Not Not", "metadata": {"headings": [{"headings_0": {"content": "No) (operatio No) (operati No) (operatio No) (operati No) (operati No) (opera No) (operati", "page": 103, "level": 1}}, {"headings_1": {"content": "Committee", "page": 103, "level": 8}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "operatio operatio operatio operati operati operati operati", "metadata": {"headings": [{"headings_0": {"content": "operatio operatio operatio operati operati operati operati", "page": 103, "level": 2}}, {"headings_1": {"content": "No) (operatio No) (operati No) (operatio No) (operati No) (operati No) (opera No) (operati", "page": 103, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nal) \\| nal) nal) onal onal) onal) onal) Kiryan Northern- Yes Yes Yes Yes Yes Yes No No No No No No No No dongo kiryandong", "metadata": {"headings": [{"headings_0": {"content": "operatio operatio operatio operati operati operati operati", "page": 103, "level": 2}}, {"headings_1": {"content": "No) (operatio No) (operati No) (operatio No) (operati No) (operati No) (opera No) (operati", "page": 103, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "operatio operatio operatio operati operati operati operati", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o \nKiryan Southern- Yes Yes Yes Yes Yes Yes No No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "operatio operatio operatio operati operati operati operati", "page": 103, "level": 2}}, [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "operatio operatio operatio operati operati operati operati", "page": 103, "level": 2}}]], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dongo kiryandong", "metadata": {"headings": [{"headings_0": {"content": "dongo kiryandong", "page": 103, "level": 1}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "dongo kiryandong", "page": 103, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \nKiryan Ward B- Yes Yes Yes Yes Yes Yes No No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "dongo kiryandong", "page": 103, "level": 1}}, [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "dongo kiryandong", "page": 103, "level": 1}}]], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dongo kigumba", "metadata": {"headings": [{"headings_0": {"content": "dongo kigumba", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "dongo kigumba", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kiryan Ward C - Yes Yes Yes Yes Yes Yes No No No No No No No No dongo kigumba", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "dongo kigumba", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kiryan Kyembera- Yes Yes Yes Yes Yes Yes No No No No No No No No dongo kiryandong", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o \nKiryan Kikuube- Yes Yes Yes Yes Yes Yes No No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}, [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}]], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dongo Kiryandong", "metadata": {"headings": [{"headings_0": {"content": "dongo Kiryandong", "page": 103, "level": 1}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "dongo Kiryandong", "page": 103, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oO \nKiryan Central- Yes Yes Yes Yes Yes Yes \\| No No No No No No \\| No No dongo Bweyale", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "dongo Kiryandong", "page": 103, "level": 1}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 103, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kiryan Northern- Yes Yes Yes Yes Yes Yes No No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 103, "level": 2}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 104, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dongo Bweyale", "metadata": {"headings": [{"headings_0": {"content": "dongo Bweyale", "page": 104, "level": 1}}, {"headings_1": {"content": "DLG", "page": 103, "level": 2}}], "page": 104, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 104, "level": 2}}, {"headings_1": {"content": "dongo Bweyale", "page": 104, "level": 1}}], "page": 104, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kiryan Kiigya- Yes \\| Yes Yes Yes Yes Yes No No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 104, "level": 2}}, {"headings_1": {"content": "dongo Bweyale", "page": 104, "level": 1}}], "page": 104, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dongo Kigumba", "metadata": {"headings": [{"headings_0": {"content": "dongo Kigumba", "page": 104, "level": 1}}, {"headings_1": {"content": "DLG", "page": 104, "level": 2}}], "page": 104, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nKiryan Kigumba 1- Yes Yes Yes Yes Yes Yes No No No No No No No No dongo kigumba \nDLG \nAppendix 24: Transfer of PRF to un-licensed SACCOs \nSN. Vote Name Parish Name Name of SACCO \nIs the SACCO registered under Microfinance Remarks Institutions money lenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "dongo Kigumba", "page": 104, "level": 1}}, {"headings_1": {"content": "DLG", "page": 104, "level": 2}}, [{"headings_0": {"content": "dongo Kigumba", "page": 104, "level": 1}}, {"headings_1": {"content": "DLG", "page": 104, "level": 2}}], [{"headings_0": {"content": "dongo Kigumba", "page": 104, "level": 1}}, {"headings_1": {"content": "DLG", "page": 104, "level": 2}}]], "page": 104, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 105, "level": 4}}, {"headings_1": {"content": "dongo Kigumba", "page": 104, "level": 1}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Kiryandongo NORTHERN-KARUMA PDM No DLG NORTHERN SACCO\n2. Kiryandongo ALERO-NYAMAHASA PDM No DLG ALERO SACCO\n3. Kiryandongo BUHOOMOZI-KIGUMBA PDM No DLG BUHOOMOZI SACCO\n4. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 105, "level": 4}}, {"headings_1": {"content": "dongo Kigumba", "page": 104, "level": 1}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 105, "level": 4}}, {"headings_1": {"content": "dongo Kigumba", "page": 104, "level": 1}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 105, "level": 4}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG OKWECE OKWECE-DIIMA PDM SACCO 9; Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "(Yes/No)", "page": 105, "level": 4}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG DIIMA DIIMA-DIIMA PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG NANDA NANDA-MUTUNDA PDM SACCO 7i Kiryandongo KAKWOKWO-MUTUNDA PDM No DLG KAKWOKWO SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kiryandongo KIBEKA-KIRYANDONGO PDM No DLG KIBEKA SACCO\n9. Kiryandongo WAIBANGO-MASINDI PORT No DLG WAIBANGO PDM SACCO\n10. Kiryandongo KTTWARA-KIRYANDONGO PDM No DLG KITWARA SACCO\n11. Kiryandongo SOUTHERN-BWEYALE PDM No DLG SOUTHERN SACCO\n12. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG WARD C WARD C-KIGUMBA PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13. Kiryandongo KADUKU-MASINDI PORT PDM No DLG KADUKU SACCO\n14. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG KIIGYA KIIGYA-KIGUMBA PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG WARD B WARD B-KIGUMBA PDM SACCO 16, Kiryandongo SOUTHERN-KARUMA PDM No DLG SOUTHERN SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act \n", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}, [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}]], "page": 105, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "17. Kiryandongo KYANKENDE-KYANKENDE PDM No DLG KYANKENDE SACCO\n18. Kiryandongo APODORWA-MBOIRA PDM No DLG APODORWA SACCO\n19. Kiryandongo MPUMWE-KIGUMBA PDM No DLG MPUMWE SACCO\n20. Kiryandongo NYAKABALE-MBOIRA PDM No DLG NYAKABALE SACCO\n21. Kiryandongo NYINGA-KICHWABUGINGO No DLG NYINGA PDM SACCO\n22. Kiryandongo NYAMAHASA-NYAMAHASA PDM No DLG NYAMAHASA SACCO\n23. Kiryandongo CHOPELWOR- No DLG CHOPELWOR KICHWABUGINGO PDM SACCO\n24. Kiryandongo KYEMBERA-KIRYANDONGO No DLG KYEMBERA PDM SACCO\n25. Kiryandongo NORTHERN-KIRYANDONGO No DLG NORTHERN PDM SACCO\n26. Kiryandongo NORTHERN-BWEYALE PDM No DLG NORTHERN SACCO\n27. Kiryandongo KAHARA-KYANKENDE PDM No DLG KAHARA SACCO\n28. Kiryandongo KARUNGU-KICHWABUGINGO No DLG KARUNGU PDM SACCO\n29. Kiryandongo KIFURUTA-MBOIRA PDM No DLG KIFURUTA SACCO\n30. Kiryandongo WAKISANYI-MASINDI PORT No DLG WAKISANYI PDM SACCO\n31. Kiryandongo DIIKA-KYANKENDE PDM No DLG DIIKA SACCO\n32. Kiryandongo CENTRAL-BWEYALE PDM No DLG CENTRAL SACCO\n33. Kiryandongo KIMOGORO-MUTUNDA PDM No DLG KIMOGORO SACCO\n34. Kiryandongo LABOKE-NYAMAHASA PDM No DLG LABOKE SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 106, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act \n", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}, [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}]], "page": 106, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "35. Kiryandongo KICHWABUGINGO- No DLG KICHWABUGINGO KICHWABUGINGO PDM SACCO\n36. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 105, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG CENTRAL CENTRAL-KARUMA PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "37. Kiryandongo KITUKUZA-MASINDI PORT PDM No DLG KITUKUZA SACCO\n38. Kiryandongo KIKUUBE-KIRYANDONGO PDM No DLG KIKUUBE SACCO\n39. Kiryandongo KIGUMBA 1-KIGUMBA PDM No DLG KIGUMBA 1 SACCO\n40. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 105, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG WARD A WARD A-KIGUMBA PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "41. Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG MBOIRA MBOIRA-MBOIRA PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "42. Kiryandongo PANYADOLI-MUTUNDA PDM No DLG PANYADOLI SACCO\n43. Kiryandongo pom SOUTHERN-KIRYANDONGO No DLG SOUTHERN SACCO", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act Not registered with microfinance institutions money lenders act \nAppendix 25: Registration of Enterprise groups \nSN Vote name Parish Name of Number of PDM How many enterprises How many enterprises not Name SACCO enterprises \nare registered as CBOs \nregistered as CBOs", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}, [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}]], "page": 107, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiryandongo Northern Northern- 14 14 0 DLG parish Kiryandongo\n2. Kiryandongo Southern Southern- 11 11 0 DLG parish Kiryandongo\n3. Kiryandongo Ward B Ward B- LZ 17 \n0 DLG parish kigumba\n4. Kiryandongo Ward C Ward C - 18 18 \n0 DLG parish kigumba\n5. Kiryandongo Kyembera Kyembera- 12 12 0 DLG parish Kiryandongo\n6. Kiryandongo Kikuube Kikuube- 18 15 3 DLG parish Kiryandongo\n7. Kiryandongo Central Central- 15 15 0 DLG parish Bweyale\n8. Kiryandongo Northern Northern- 15 15 0 DLG parish Bweyale\n9. Kiryandongo Kiigya Kiigya- 11 11 0 DLG parish Kigumba \n10 Kiryandongo Kigumba 1 Kigumba 1- 15 15 \n0 DLG parish kigumba \nTotal 146 143 3", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 108, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 26: Transfer of PRF to SACCOs without PRF financing agreement \nSN Vote name Parish Name of SACCO Did the SACCO Chairperson Date funds Date \nRemarks \\|", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 107, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Name", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sign PRF financing were received agreement agreement with the AO?", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiryandongo NORTHERN woe \\| Not seen DLG PDM SACCO\n2. Kiryandongo ALERO ALERO-NYAMAHASA Not seen DLG PDM SACCO \n3, Kiryandongo BUHOOMOZI BUHOOMOZI- Not seen DLG KIGUMBA PDM SACCO \n4, Kiryandongo OKWECE OKWECE-DIIMA PDM Not seen DLG SACCO \n5, Kiryandongo DIIMA DIIMA-DIIMA PDM Not seen DLG SACCO\n3. Kiryandongo NANDA NANDA-MUTUNDA Not seen DLG PDM SACCO \nZi Kiryandongo KAKWOKWO KAKWOKWO- Not seen DLG MUTUNDA PDM", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 109, "level": 2}}, {"headings_1": {"content": "No", "page": 107, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "Name", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "Name", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kiryandongo KIBEKA KIBEKA- Not seen DLG KIRYANDONGO PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "Name", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9. Kiryandongo WAIBANGO WAIBANGO-MASINDI Not seen DLG PORT PDM SACCO\n10. Kiryandongo KITWARA KITWARA- Not seen DLG KIRYANDONGO PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11. Kiryandongo SOUTHERN SOUTHERN-BWEYALE Not seen DLG PDM SACCO\n12. Kiryandongo WARD C WARD C-KIGUMBA Not seen DLG PDM SACCO\n13. Kiryandongo KADUKU KADUKU-MASINDI Not seen DLG PORT PDM SACCO\n14. Kiryandongo KIIGYA KIIGYA-KIGUMBA Not seen DLG PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "was", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 109, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "signed", "metadata": {"headings": [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12/10/2022 Not seen \nSigned financing 7 10/10/2022 Not seen \nagreement not availed Signed financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 13/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed \n11/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen Signed financing agreement not availed \\| 10/10/2022 Not seen \nSigned financing \\_agreement not availed", "metadata": {"headings": [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}, [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}]], "page": 109, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15. Kiryandongo WARD B WARD B-KIGUMBA Not seen DLG PDM SACCO\n16. Kiryandongo SOUTHERN SOUTHERN-KARUMA Not seen DLG PDM SACCO\n17. Kiryandongo KYANKENDE KYANKENDE- Not seen DLG KYANKENDE PDM", "metadata": {"headings": [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "signed", "page": 109, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 109, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "signed", "page": 109, "level": 1}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "signed", "page": 109, "level": 1}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18. Kiryandongo APODORWA APODORWA- Not seen DLG MBOIRA PDM SACCO\n19. Kiryandongo MPUMWE MPUMWE-KIGUMBA Not seen DLG PDM SACCO\n20. Kiryandongo NYAKABALE NYAKABALE-MBOIRA Not seen DLG PDM SACCO\n21. Kiryandongo NYINGA NYINGA- Not seen", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "signed", "page": 109, "level": 1}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "signed", "page": 109, "level": 1}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Signed financing", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing \nDLG KICHWABUGINGO agreement not availed PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}, [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}]], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "22. Kiryandongo NYAMAHASA NYAMAHASA- Not seen DLG NYAMAHASA PDM", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 110, "level": 1}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "23. Kiryandongo CHOPELWOR CHOPELWOR- Not seen DLG KICHWABUGINGO PDM SACCO\n24. Kiryandongo KYEMBERA KYEMBERA- Not seen DLG KIRYANDONGO PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 110, "level": 1}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 110, "level": 1}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25. Kiryandongo NORTHERN NORTHERN- Not seen DLG KIRYANDONGO PDM SACCO\n26. Kiryandongo NORTHERN NORTHERN-BWEYALE Not seen DLG PDM SACCO\n27. Kiryandongo KAHARA KAHARA-KYANKENDE Not seen DLG PDM SACCO\n28. Kiryandongo KARUNGU KARUNGU- Not seen", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}, [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 110, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}]], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Signed financing", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG KICHWABUGINGO agreement not availed PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 110, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "29. Kiryandongo KIFURUTA KIFURUTA-MBOIRA Not seen DLG PDM SACCO\n30. Kiryandongo WAKISANYI WAKISANYI-MASINDI Not", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 110, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 110, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "seen", "metadata": {"headings": [{"headings_0": {"content": "seen", "page": 111, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 110, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG PORT PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "seen", "page": 111, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 110, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "31. Kiryandongo DITKA DIIKA-KYANKENDE Not seen DLG PDM SACCO\n32. Kiryandongo CENTRAL CENTRAL-BWEYALE Not seen DLG PDM SACCO\n33. Kiryandongo KIMOGORO KIMOGORO- Not seen DLG MUTUNDA PDM", "metadata": {"headings": [{"headings_0": {"content": "seen", "page": 111, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 110, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "seen", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "34, Kiryandongo LABOKE LABOKE-NYAMAHASA Not seen DLG PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "seen", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "35. Kiryandongo KICHWABUGI KICHWABUGINGO- Not seen DLG NGO KICHWABUGINGO \nPDM SACCO\n36. Kiryandongo CENTRAL CENTRAL-KARUMA Not seen DLG PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "seen", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "10/10/2022 Not seen \nSigned financing agreement not availed \n\\| 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "seen", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Signed financing", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 111, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 111, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}, [{"headings_0": {"content": "Signed financing", "page": 111, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], [{"headings_0": {"content": "Signed financing", "page": 111, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}]], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Signed financing", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 111, "level": 1}}, {"headings_1": {"content": "Signed financing", "page": 111, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "agreement not availed", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 111, "level": 1}}, {"headings_1": {"content": "Signed financing", "page": 111, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "37. Kiryandongo KITUKUZA KITUKUZA-MASINDI Not seen \n10/10/2022 Not seen \nSigned financing \nDLG PORT PDM SACCO \nagreement not availed\n38. Kiryandongo KIKUUBE KIKUUBE- Not seen \n10/10/2022 Not seen \nSigned financing \nDLG KIRYANDONGO PDM agreement not availed", "metadata": {"headings": [{"headings_0": {"content": "Signed financing", "page": 111, "level": 1}}, {"headings_1": {"content": "Signed financing", "page": 111, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 111, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 111, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "39. Kiryandongo KIGUMBA 1 KIGUMBA 1-KIGUMBA Not seen DLG PDM SACCO\n40. Kiryandongo WARD A WARD A-KIGUMBA Not seen DLG PDM SACCO\n41. Kiryandongo MBOIRA MBOIRA-MBOIRA Not seen DLG PDM SACCO\n42. Kiryandongo PANYADOLI PANYADOLI- Not seen DLG MUTUNDA PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "Signed financing", "page": 111, "level": 1}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "43. Kiryandongo SOUTHERN SOUTHERN- Not seen DLG KIRYANDONGO PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed 10/10/2022 Not seen \nSigned financing agreement not availed \n10/10/2022 Not seen \nSigned financing agreement not availed \\| \nAppendix 27: Failure to carry out Wealth ranking of households SN Vote name \nParish Name \nWas wealth ranking carried out at No. of No. of villages were wealth parish level? \nvillages ranking was carried out", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}, [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}]], "page": 111, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiryandongo DLG Northern parish No N/a N/a", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 112, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2, Kiryandongo DLG Southern parish No N/a N/a", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 112, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kiryandongo DLG Ward B parish\n4. Kiryandongo DLG Ward C parish", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 112, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "No N/a N/a No N/a N/a", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 112, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kiryandongo DLG Kyembera parish No N/a N/a\n6. Kiryandongo DLG Kikuube parish No N/a N/a \\|\n7. Kiryandongo DLG Central parish No N/a N/a\n8. Kiryandongo DLG Northern parish No N/a N/a\n9. Kiryandongo DLG Kiigya parish No N/a N/a\n10. Kiryandongo DLG Kigumba 1 parish \nNo N/a N/a Total N/a N/a", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 112, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SN. Name of HLG", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 111, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Parish", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 113, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Name of PDM SACCO Inconsistent Flagship Expected PRF", "metadata": {"headings": [{"headings_0": {"content": "Parish", "page": 113, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 111, "level": 2}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 113, "level": 1}}, {"headings_1": {"content": "Parish", "page": 113, "level": 2}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX.)", "metadata": {"headings": [{"headings_0": {"content": "(UGX.)", "page": 113, "level": 1}}, {"headings_1": {"content": "projects", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Kiryandongo DLG Northern parish Northern-Kiryandongo Maize, beans,poutry, Goat 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "(UGX.)", "page": 113, "level": 1}}, {"headings_1": {"content": "projects", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(UGX.)", "page": 113, "level": 1}}, {"headings_1": {"content": "projects", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "page": 113, "level": 1}}, {"headings_1": {"content": "(UGX.)", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "page": 113, "level": 1}}, {"headings_1": {"content": "(UGX.)", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kiryandongo DLG", "metadata": {"headings": [{"headings_0": {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "page": 113, "level": 1}}, {"headings_1": {"content": "(UGX.)", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Ward B-kigumba Beans, tomatoes, cassava, poultr 7 100,000,000 Ward B parish", "metadata": {"headings": [{"headings_0": {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "page": 113, "level": 1}}, {"headings_1": {"content": "(UGX.)", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "y,Gnuts,Oninon", "metadata": {"headings": [{"headings_0": {"content": "y,Gnuts,Oninon", "page": 113, "level": 1}}, {"headings_1": {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4, Kiryandongo DLG Ward C parish Ward C -kigumba Gnuts, poutry,cabbage,tomatoe 100,000,000 s,oninons", "metadata": {"headings": [{"headings_0": {"content": "y,Gnuts,Oninon", "page": 113, "level": 1}}, {"headings_1": {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kiryandongo DLG Kyembera parish Kyembera-Kiryandongo Piggery,maize,Goat,soyabean,s 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "y,Gnuts,Oninon", "page": 113, "level": 1}}, {"headings_1": {"content": "2. Kiryandongo DLG Southern parish Southern-Kiryandongo | Poutry,maize,soyabean 100,000,000", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "unflower", "metadata": {"headings": [{"headings_0": {"content": "unflower", "page": 113, "level": 8}}, {"headings_1": {"content": "y,Gnuts,Oninon", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "unflower", "page": 113, "level": 8}}, {"headings_1": {"content": "y,Gnuts,Oninon", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiryandongo DLG Kikuube parish \\_ Kikuube-Kiryandongo Piggery,maize,Goat,soyabean,s 100,000,000 unflower\n7. Kiryandongo DLG Central parish Central-Bweyale Maize,beans,poutry, Fish and 100,000,000 oil palm buying\n8. Kiryandongo DLG Northern parish Northern-Bweyale Poutry,maize,Beans 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "unflower", "page": 113, "level": 8}}, {"headings_1": {"content": "y,Gnuts,Oninon", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "page": 113, "level": 1}}, {"headings_1": {"content": "unflower", "page": 113, "level": 8}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10. Kiryandongo DLG Kigumba 1 parish Kigumba 1-kigumba Beans,Maize,G/nuts,poutry 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "page": 113, "level": 1}}, {"headings_1": {"content": "unflower", "page": 113, "level": 8}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "page": 113, "level": 1}}, {"headings_1": {"content": "unflower", "page": 113, "level": 8}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201alomatoes", "metadata": {"headings": [{"headings_0": {"content": "\u201alomatoes", "page": 113, "level": 1}}, {"headings_1": {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "page": 113, "level": 1}}], "page": 113, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 29: Households that did not implement items from the priority list \nParish Name of List of flagship \nAre the flagship How many \nNumber How many of the How many of the Name SACCO \nprojects per SACCO projects consistent enterprises are of PDM enterprises are farming \nwith the priority implementing enterprise farming \nenterprises are commodities flagship projects \\|s enterprises from the priority selected by the LG? \ncommodity list \nNorthern Northern- Maize,beans,poutry, Goat No 8 14 8 8 parish", "metadata": {"headings": [{"headings_0": {"content": "\u201alomatoes", "page": 113, "level": 1}}, {"headings_1": {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "page": 113, "level": 1}}, [{"headings_0": {"content": "\u201alomatoes", "page": 113, "level": 1}}, {"headings_1": {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "page": 113, "level": 1}}], [{"headings_0": {"content": "\u201alomatoes", "page": 113, "level": 1}}, {"headings_1": {"content": "9. Kiryandongo DLG Kiigya parish Kiigya- Kigumba Maize,Poutry,Beans 100,000,000", "page": 113, "level": 1}}]], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "Kiryandongo", "page": 114, "level": 1}}, {"headings_1": {"content": "\u201alomatoes", "page": 113, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Southern Southern- Poutry,maize,soyabean No 6 da. 6 6", "metadata": {"headings": [{"headings_0": {"content": "Kiryandongo", "page": 114, "level": 1}}, {"headings_1": {"content": "\u201alomatoes", "page": 113, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "parish", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 114, "level": 1}}, {"headings_1": {"content": "Kiryandongo", "page": 114, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "Kiryandongo", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ward B Ward B- Beans,tomatoes,cassava,p No parish kigumba oultry,Gnuts,Oninon \nWard C Ward C - Gnuts,poutry,cabbage,to No parish kigumba matoes,oninons \n2 17 2 2 6 18 6 6 \nKyembera Kyembera- Piggery,maize,Goat,soyab No 5 12 5 5 parish Kiryandongo ean,sunflower \nKikuube Kikuube- Piggery,maize,Goat,soyab No 5 18 5 5 parish Kiryandongo ean,sunflower \nCentral Central- Maize,beans,poutry, Fish No 10 15 10 10 parish Bweyale and oil palm buying \nNorthern Northern- Poutry,maize,Beans No 8 15 8 8", "metadata": {"headings": [{"headings_0": {"content": "Kiryandongo", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}, [{"headings_0": {"content": "Kiryandongo", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}], [{"headings_0": {"content": "Kiryandongo", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}]], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "parish", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 114, "level": 1}}, {"headings_1": {"content": "Kiryandongo", "page": 114, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bweyale \nKiigya Kiigya- Maize, Poutry, Beans No 3 11 11 3", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 114, "level": 1}}, {"headings_1": {"content": "Kiryandongo", "page": 114, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "parish", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kigumba", "metadata": {"headings": [{"headings_0": {"content": "Kigumba", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kigumba 1 Kigumba 1- Beans,Maize,G/nuts,poutr No parish kigumba y \u201aTomatoes \n6 15 6 6 \nTotal 59 146 67 59 \nAppendix 22; Enterprise group members that accessed Loans \nSN Parish Name Name of Name of PRF Was the \nDate loan Loan Amount Were the loan Were they vetted SACCO beneficiary beneficiary was \nbeneficiaries \nby a village meeting", "metadata": {"headings": [{"headings_0": {"content": "Kigumba", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}, [{"headings_0": {"content": "Kigumba", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}], [{"headings_0": {"content": "Kigumba", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}], [{"headings_0": {"content": "Kigumba", "page": 114, "level": 1}}, {"headings_1": {"content": "parish", "page": 114, "level": 1}}]], "page": 114, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "from the obtained", "metadata": {"headings": [{"headings_0": {"content": "from the obtained", "page": 115, "level": 8}}, {"headings_1": {"content": "Kigumba", "page": 114, "level": 1}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "selected through convened by the approved PDM \nthe PDMIS \nenterprise groups", "metadata": {"headings": [{"headings_0": {"content": "from the obtained", "page": 115, "level": 8}}, {"headings_1": {"content": "Kigumba", "page": 114, "level": 1}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "enterprise", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 115, "level": 1}}, {"headings_1": {"content": "from the obtained", "page": 115, "level": 8}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Kiryandongo Northern Northern- Yes n/a 1,000,000 Yes Yes DLG parish Kiryandongo\n2. Kiryandongo Southern Southern- Yes n/a 1,000,000 Yes Yes DLG parish Kiryandongo\n3. Kiryandongo Ward B Ward B-kigumba Yes n/a 500,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 115, "level": 1}}, {"headings_1": {"content": "from the obtained", "page": 115, "level": 8}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "enterprise", "page": 115, "level": 1}}, {"headings_1": {"content": "from the obtained", "page": 115, "level": 8}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 115, "level": 2}}, {"headings_1": {"content": "enterprise", "page": 115, "level": 1}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "parish", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 115, "level": 1}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 115, "level": 1}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kiryandongo Ward C Ward C - Yes n/a 1,000,000 Yes Yes DLG parish kigumba\n5. Kiryandongo Kyembera Kyembera- Yes n/a 800,000 No Yes DLG parish Kiryandongo\n6. Kiryandongo Kikuube Kikuube- DLG parish Kiryandongo", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 115, "level": 1}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \nYes n/a 800,000 No Yes \nFr Kiryandongo Central parish Central-Bweyale Yes n/a 1,000,000 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "parish", "page": 115, "level": 1}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}, [{"headings_0": {"content": "parish", "page": 115, "level": 1}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}]], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 115, "level": 2}}, {"headings_1": {"content": "parish", "page": 115, "level": 1}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8; Kiryandongo Northern Northern- Yes n/a 800,000 No \"Yes DLG \\_\\|\\_parish Bweyale \n9; Kiryandongo Kiigya parish Kiigya- Kigumba Yes n/a 1,000,000 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 115, "level": 2}}, {"headings_1": {"content": "parish", "page": 115, "level": 1}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10. Kiryandongo Kigumba 1 Kigumba 1- Yes n/a 835,000 No Yes \nDLG parish kigumba \n\\|", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,735,000 \nAppendix 30: Failure to obtain an insurance policy \nSN. Vote name Parish Name of Name of Enterprise Name SACCO PRF group beneficiar \ny \nLoan Amount \\| If the loan is fora", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}, [{"headings_0": {"content": "Total", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], [{"headings_0": {"content": "Total", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}], [{"headings_0": {"content": "Total", "page": 115, "level": 2}}, {"headings_1": {"content": "DLG", "page": 115, "level": 2}}]], "page": 115, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Remark", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 116, "level": 2}}, {"headings_1": {"content": "Total", "page": 115, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "farming operation, did the borrower obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 116, "level": 2}}, {"headings_1": {"content": "Total", "page": 115, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiryandongo Northern Northern- Asiimwe mukonogumu 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 116, "level": 2}}, {"headings_1": {"content": "Total", "page": 115, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Not registered under the DLG parish Kiryandongo glads Piggery \nUganda agriculture scheme", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 116, "level": 2}}, {"headings_1": {"content": "Total", "page": 115, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kiryandongo Southern Southern- Kabajungu Bull fattening 1,000,000 No \nNot registered under the DLG parish Kiryandongo Epheranci \nUganda agriculture scheme\n3. Kiryandongo Ward B Ward B- Ngabeloki Salama cassava 1,000,000 \\| No \nNot registered under the DLG parish kigumba Louis\n4. Kiryandongo Ward C Ward C - Zinabu Twagalane DLG parish kigumba Nakayenza oninons\n5. Kiryandongo Kyembera Kyembera- Mugisha Piggery DLG parish Kiryandongo Janat", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 116, "level": 2}}, {"headings_1": {"content": "Total", "page": 115, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Uganda agriculture scheme", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 116, "level": 2}}, {"headings_1": {"content": "Total", "page": 115, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 No", "page": 116, "level": 3}}, {"headings_1": {"content": "Remark", "page": 116, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not registered under the Uganda agriculture scheme 500,000 No \nNot registered under the Uganda agriculture scheme", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 No", "page": 116, "level": 3}}, {"headings_1": {"content": "Remark", "page": 116, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kiryandongo Kikuube Kikuube- Nyogeza Beans growing 1,000,000 No \nNot registered under the DLG parish Kiryandongo samsom \nUganda agriculture scheme\n7. Kiryandongo Central Central- Agnes kroilere rearing 1,000,000 No \nNot registered under the DLG parish Bweyale Katusabe \nUganda agriculture scheme\n8. Kiryandongo Northern Northern- Amadurabo Maize growing 1,000,000 No \nNot registered under the DLG parish Bweyale Joseph\n9. Kiryandongo Kiigya Kiigya- Kyomuhend Poutlry DLG parish Kigumba o Olivia Enterprise\n10. Kiryandongo Kigumba 1 Kigumba 1- Akello Maize group DLG parish kigumba Bicentina", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 No", "page": 116, "level": 3}}, {"headings_1": {"content": "Remark", "page": 116, "level": 2}}], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Uganda agriculture scheme 1,000,000 No \nNot registered under the Uganda agriculture scheme 1,000,000 No \nNot registered under the Uganda agriculture scheme \nAppendix 31: Irregularities in project implementation \nSN. Parish Name Name of SACCO Name of Loan Loan Amount as Project funded Photos", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 No", "page": 116, "level": 3}}, {"headings_1": {"content": "Remark", "page": 116, "level": 2}}, [{"headings_0": {"content": "1,000,000 No", "page": 116, "level": 3}}, {"headings_1": {"content": "Remark", "page": 116, "level": 2}}]], "page": 116, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 117, "level": 1}}, {"headings_1": {"content": "1,000,000 No", "page": 116, "level": 3}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PRF Amount as per household", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 117, "level": 1}}, {"headings_1": {"content": "1,000,000 No", "page": 116, "level": 3}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Remark", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 117, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "beneficiary per SACCO evidence", "metadata": {"headings": [{"headings_0": {"content": "Remark", "page": 117, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "records", "metadata": {"headings": [{"headings_0": {"content": "records", "page": 117, "level": 8}}, {"headings_1": {"content": "Remark", "page": 117, "level": 2}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 117, "level": 1}}, {"headings_1": {"content": "records", "page": 117, "level": 8}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 117, "level": 1}}, {"headings_1": {"content": "records", "page": 117, "level": 8}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kikuube Parish New life nsamba poultry Kabonesa 1,000,000 1,000,000 Poultry \nPoultry were seen", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 117, "level": 1}}, {"headings_1": {"content": "records", "page": 117, "level": 8}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "immaculate", "metadata": {"headings": [{"headings_0": {"content": "immaculate", "page": 117, "level": 8}}, {"headings_1": {"content": "provided", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "immaculate", "page": 117, "level": 8}}, {"headings_1": {"content": "provided", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Kyembera Parish Kalangala Piggery Atim florence 1,000,000 1,000,000 Piggery \n4Pigs seen on the enterprise grp\\_ round\n3. Central ward 1 Fish and palm oil Lagik Agness 1,000,000 enterprise grp", "metadata": {"headings": [{"headings_0": {"content": "immaculate", "page": 117, "level": 8}}, {"headings_1": {"content": "provided", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1,000,000 Fish and palm oil \nSelling of fish and palm oil \nSeen the project on ground \nA. Central ward 2 Bed ki gum broliers Galimaka 1,000,000 1,000,000 Poultry keeping \nNo activity on the entreprise group, Rajab Broilers ground", "metadata": {"headings": [{"headings_0": {"content": "immaculate", "page": 117, "level": 8}}, {"headings_1": {"content": "provided", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Northern ward Together Maize Lochoru 1000,000 1000,000 Maize \nMaize Garden seen enetrprise grp Emmanuel,\n6. Kigumanba ward United we stand Abiti Bosco 1000,000 1000,000 Maize \nMaize Garden seen b \n2; Ward c pdm kazi ni kazi enterprise Mary Tutu 1000,000 1000,000 Poultry \nSeen ducks, goats sacco group \non the ground", "metadata": {"headings": [{"headings_0": {"content": "immaculate", "page": 117, "level": 8}}, {"headings_1": {"content": "provided", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "immaculate", "page": 117, "level": 8}}, {"headings_1": {"content": "provided", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kigumba I parish Youth alive griund nuts Moses 1000,000 1000,000 Grounds nuts \nGround nuts", "metadata": {"headings": [{"headings_0": {"content": "immaculate", "page": 117, "level": 8}}, {"headings_1": {"content": "provided", "page": 117, "level": 1}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Kyagire", "metadata": {"headings": [{"headings_0": {"content": "Kyagire", "page": 117, "level": 1}}, {"headings_1": {"content": "immaculate", "page": 117, "level": 8}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "garden seen 4 9, Ward B pdm Tweyambe Passion Richard 1,000,000 1,000,000 Passion fruits \nPassion fruit \nSacco fruits enterprise group Businge. \ngarden seen", "metadata": {"headings": [{"headings_0": {"content": "Kyagire", "page": 117, "level": 1}}, {"headings_1": {"content": "immaculate", "page": 117, "level": 8}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Norther parish Ribying local goats Amona kiryandongo keeping Monica", "metadata": {"headings": [{"headings_0": {"content": "Kyagire", "page": 117, "level": 1}}, {"headings_1": {"content": "immaculate", "page": 117, "level": 8}}], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1,000,000 1,000,000 Pigs rearing \n3 pigs seen on the ground \nTotal 8,735,000 8,735,000 \n10", "metadata": {"headings": [{"headings_0": {"content": "Kyagire", "page": 117, "level": 1}}, {"headings_1": {"content": "immaculate", "page": 117, "level": 8}}, [{"headings_0": {"content": "Kyagire", "page": 117, "level": 1}}, {"headings_1": {"content": "immaculate", "page": 117, "level": 8}}]], "page": 117, "document_name": "Kiryandongo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kisoro District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Kisoro District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index ea33b4c9537372c96ca6f90ba2c1775d2220b7f0..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kisoro District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KISORO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTable of Contents \nPage", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ta", "metadata": {"headings": [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], "page": 2, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ii EEE EEE \nVa a iii EEE TEE \ncesar \n1 EEE EEE EEE TITTEN \nBASIS FOR OPINION \n\\{ nassnasescrnmenmnannenananeunnanen name unnanannnennnnnnne en nemnnnennmenn ernennen sist \nKEY AUDIT MATTERS \nfi amount nn ananannananamnnann nun nn una an nennen \n1.0 Implementation of the Approved Budget ..........uuunenseeneenennnnnnnnnennnennnnnnnnenennannnnennnnnen 1 2.0 Management of the Government Salary Payroll ...........n0sssoreensennennenenenenensnnennnne 8 \nEIRHASTE OF BITTER an 12 neun \nEEE \n3.0 \nChange in Accounting Treatment for Non-current Assets... 13 \nTIERE \n12 ee REE Ree ORE ERE \n4.0 Implementation of Key Government Grants/PrograMMe .........ccccccecccceceeees \n12 estes \n4.1 District Rural Water Supply and Sanitation Conditional Grant... 12 \n4.2 Implementation Of UGIFT \n18 occ ccceccscsssesescsesesesescsesesescscescsssesvessseseseseeececstecsvevevevavasuaeaveves \n4.3 Education Development Grant...........cccccccsssesesestessesesessssesnesesssssecssscececsesessusecscscnestststecsensey 22 \n44 Micro Scale Irigation \n23 assis saxusns caversaweass tassaiadasnncrannnennnenansnnnaananeansnasnannesnnamacventineansnnaseneumessinntanses \nBee SOC 25 a cence \nGliese eee 27 eee ieee \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ...........:ccccccccsssssseeeee. 27 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ...........:00ceeeees 28 \nOTHER REPORTING RESPORSIBILTTIES \n29 vun nenne \nREPORT ON THE AUDIT OF COMPLIANCE WITHLEGISLATION \n29 \u201eune \n50 Implementation Of the Parish Development M\u00f6del.....nneeenmnenunnen nen 29", "metadata": {"headings": [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}], [{"headings_0": {"content": "Ta", "page": 2, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 2}}]], "page": 2, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Ta", "page": 2, "level": 2}}], "page": 2, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "36 eee ERT oREeceR nme En \nList of Acronyms Baer: \nHuman Capital Management System \nInternational Organization of Supreme Audit Institutions \u2014\\_\\| Integrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Ta", "page": 2, "level": 2}}, [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Ta", "page": 2, "level": 2}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 2}}, {"headings_1": {"content": "Ta", "page": 2, "level": 2}}]], "page": 2, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ISSAIs Audit", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], "page": 3, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authori Lower Local Governments \nLR Local Revenue \nMoES Ministry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development Ministry of Local Government \nINAA National Audit Act \nProgram Budgeting System \nPublic Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets \nUganda Consolidated Fund \nUCLA \nUganda Consumer and Lender\u2019s Association \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}, [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}], [{"headings_0": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, {"headings_1": {"content": "EEE", "page": 2, "level": 2}}]], "page": 3, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs Audit", "page": 3, "level": 5}}], "page": 3, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\_\\| ee PURE Uganda RosdsiAuthonty: ee ign Lee Use ee \nUSMID \nUganda Support to Municipal infrastructure Development \n= FINANCIAL REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs Audit", "page": 3, "level": 5}}, [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ISSAIs Audit", "page": 3, "level": 5}}]], "page": 3, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], "page": 4, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON THE \nSTATEMENTS OF KISORO DISTRICT LOCAL FOR THE YEAR ENDED 30\"! JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kisoro 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 Kisoro 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": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kisoro 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 the 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.56,621,250,935 out of which UGX.53,725,001,687 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], [{"headings_0": {"content": "GOVERNMENT", "page": 4, "level": 2}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT", "page": 4, "level": 2}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ss Details Budget Warrants % funding N UGX UGX \n1 Recurrent (Wage) 36,131,454,098 36,131,454,096 \n2 Recurrent (Non-wage) 14,230,913,726 12,561,707,091 \n3 Development \\| 6,258,883,111 5,031,840,500", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT", "page": 4, "level": 2}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 56,621,250,935 53,725,001,687 \nOut of the total warrants of UGX 53,725,001,687 I reviewed the utilisation of warrants worth UGX 43,570,721,367 (81%) as summarised in the table below \nSn Details Actual Cumulative Cumulative I \nexpenditure Actual %age out of UGX) expenditure total warrants 1 Wage expenditure \n36,131,454,098 36,131,454,098 \nda a Pension and Gratuity", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "| Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "| Total", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,897,513,591 40,028,967,689", "metadata": {"headings": [{"headings_0": {"content": "3,897,513,591 40,028,967,689", "page": 5, "level": 3}}, {"headings_1": {"content": "| Total", "page": 5, "level": 3}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Theme area-PDM expenditure 58,032,849 40,087,000,538 audited \n3 Focus area-Education grant - 509,069,693 40,596,070,231", "metadata": {"headings": [{"headings_0": {"content": "3,897,513,591 40,028,967,689", "page": 5, "level": 3}}, {"headings_1": {"content": "| Total", "page": 5, "level": 3}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00ae Formerly SFG", "metadata": {"headings": [{"headings_0": {"content": "\u00ae Formerly SFG", "page": 5, "level": 2}}, {"headings_1": {"content": "3,897,513,591 40,028,967,689", "page": 5, "level": 3}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Focus area-UGIFT 905,700,000 41,501,770,231 77", "metadata": {"headings": [{"headings_0": {"content": "\u00ae Formerly SFG", "page": 5, "level": 2}}, {"headings_1": {"content": "3,897,513,591 40,028,967,689", "page": 5, "level": 3}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Infrastructure)", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 5, "level": 3}}, {"headings_1": {"content": "\u00ae Formerly SFG", "page": 5, "level": 2}}], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Focus area-Water development 717,232,441 42,219,002,672 \n79 rant \n7 Focus area-Irrigation scheme 253,000,000 42,472,002,672 79 8 Outputs/activities under budget 622,773,000 42,725,002,672 \n80 performance review (URF Road \nmaintenance funds), \n9 DDEG 475,945,695 43,347,775,672 81 Total of the expenditure 43,570,721,367 \nNo Observation Recommendation. -\\|.. 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the entity was supposed to collect Local I \nadvised the revenue to the tune of UGX.693,118,000 however; by the end of the year Accounting \nOfficer only UGX.446,723,605 had been collected representing 64.5% performance to sensitise the as shown in the table below and detailed in Appendix 1 \nstakeholders to respond to the Approved Actual Variance \nchallenges of COVID", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructure)", "page": 5, "level": 3}}, {"headings_1": {"content": "\u00ae Formerly SFG", "page": 5, "level": 2}}, [{"headings_0": {"content": "(Infrastructure)", "page": 5, "level": 3}}, {"headings_1": {"content": "\u00ae Formerly SFG", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Collections", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 6, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tax 252,466,000 \\| \n19 and ensure that 347,871,331 -95,405,331 subsequently all the Revenues \nbudgeted revenue is Non-Tax 440,652,000 98,852,274 \n341,799,726 adequately collected Revenues \nPi er and property Revenue 246,394,395 valuations Source: Statement of revenues collected during the year \nconducted. \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities. \nNo \nActivity Purpose of the Budget un-implemented Amount activities \n1 Transfer to other\\|LLG operations \\|LLG operations \n11,845,813 Government units \nMonitoring of LLGs Dep of LLGs \n35,162,214 LLGs \n3 Donations Political Political Pledges 141,811,233 Pledges \n4 Workshops and Workshops and Workshops and 57,575,135 seminars andseminars andseminars and Travel \nTravel inland Travel inland \\|inland \n246,394,395", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer attributed the underperformance to the after effects \nof COVID 19. \n1.2 Performance of GOU warrants (transfers from treasu and \ntransfers from other government units \nI advised the The entity had an approved revised budget of UGX.55,928,132,935 from Accounting Officer the various programmes out of which UGX.53,278,278,082 was warranted to ensure that the resulting in a shortfall of UGX.2,649,854,853 representing 95% affected activities performance. \nare rolled over to the next budget for The performance of warrants from each of the programmes from which the implementation and entity was allocated funds is shown in the table below; \nprioritised for implementation. Programme Revised Warrants Variance \nApproved (UGX) (UGX) \nBudget (UGX) \nObservation: : -~-- \nRecommendation --- - -\\| \nSUSTAINABLE 9,200,000 7,200,000 2,000,000 URBANISATION \nAND HOUSING \nDIGITAL 58,032,849 58,032,849 100 TRANSFORMATION \nHUMAN CAPITAL 38,550,680,263 37,079,890,4 1,470,789,8 DEVELOPMENT 46 17 \nPUBLIC SECTOR 59,000,000 47,618,434 11,381,566 81 TRANSFORMATION \nCOMMUNITY 797,283,356 369,493,555 427,789,801 46 MOBILIZATION \nAND MINDSET CHANGE \nGOVERNANCE AND 10,076,683,733 9,632,921,11 443,762,618 SECURITY \n5 \nDEVELOPMENT 1,038,421,119 986,916,493 51,504,626 95 PLAN \nIMPLEMENTATION \n55,928,132,9 53,278,278, 2,649,854, 95 35 082 853 \nSource: IFMS Detailed Budget Analysis (Development &Recurrent) Reports \nThe UGX.2,649,854,853 that was not warranted was meant for activities which were either partially or not implemented at all as indicated in appendix 2. \nThe Accounting Officer attributed this to general budget cuts by the Government and explained that the activities that remained incomplete due to the shortfalls were rolled over to the subsequent financial year. Utilization of Warrants \nOut of the total warrants of UGX.53,725,001,687 availed during the year, I advised \nthe \nUGX.51,803,365,687 was utilized by the entity resulting in under-utilized Accounting Officer warrants of UGX.1,921,636,000 representing utilization of 97% as shown in to ensure that all the table below; \naffected activities \n\\| Programme Warrants Utilisation Variance (UGX) %age are rolled over and (UGX) of the \nperfor funds followed up warrants \nmance for re-voting by MoFPED in the AGRO- 2,019,931,465 1,935,140,474 subsequent financial INDUSTRIALIZATION \n84,790,991 96 year. \nTOURISM 8,000,000 8,000,000 DEVELOPMENT \n0 \n100 \nNATURAL 2,159,476,809 2,119,512,430 \nRESOURCES, \nENVIRONMENT, \nCLIMATE CHANGE, 39,964,379 98 PRIVATE SECTOR 72,082,341 65,906,522 \nDEVELOPMENT \nObservation -- Recommendation.", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- --- - \nDEVELOPMENT PLAN 986,916,493 986,916,493 \nIMPLEMENTATION \nTotal 53,725,001,6 51,803,365, \n87 687 1,921,636,000 Source: IFMS Detailed Budget Analysis (Development &Recurrent) Reports", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 8, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The UGX.1,921,636,000 that was not utilised was meant for activities which were either partially or not implemented at all as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 8, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Programme Amount not Activities Purpose and utilized not impact of the /partially unimplemented impleme activity \nnted \nAGRO- General Staff recruitment INDUSTRIALIZAT \nStaff \nnot done and this ION Salaries affects productivity of existing staff 84,790,991 \n2 NATURAL \nGeneral Staff recruitment RESOURCES, \nStaff \nnot done and this ENVIRONMENT, Salaries affects productivity CLIMATE of existing staff CHANGE, \n39,964,379 \nPRIVATE SECTOR \nGeneral Staff recruitment DEVELOPMENT \nStaff \nnot done and this Salaries affects productivity 6,175,819 of existing staff 4 INTEGRATED \nGeneral Staff recruitment TRANSPORT \nStaff \nnot done and this INFRASTRUCTUR Salaries affects productivity E AND SERVICE 113,652,888 \nof existing staff HUMAN CAPITAL \nGeneral Staff recruitment DEVELOPMENT \nStaff \nnot done and this Salaries affects productivity and Non- of existing staff Residential \nBuildings - \n695,596,171 Acquisition \n6 GOVERNANCE General Delayed AND SECURITY staff processing of salaries pension and and gratuity to the Pension retired staff hence and affecting their 981,455,481 Gratuity livelihood. \nTotal \n1,921,636,000 \nThe Accounting Officer explained that the underutilisation was majorly due to late releases by central Government. Late releases affected recruitments \n\\| No \\_\\| Observation \nRecommendation \n1.4 Lack of appropriate performance indicators and targets in the \n- work plans \nRegulation 11 (2) b of the Public Finance Management Regulations, 2016 \nstates that the work plan of a vote shall indicate the key performance \nindicators 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 reviewed the approved work plan and sampled 5 outputs with a total of 21 activities. I noted that the five (5) outputs with 21 activities had clear performance indicators and targets as summarized in the table below and detailed in appendix 3.", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 8, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing performance indicators and targets \nCategory of \nNo of No. of No of Expenditure \noutputs activiti Activitie activitie Amount (UGX) \nes in\\|s with s \nthe clear without \noutput perform clear \ns ance perform \nindicato ance \nrs and indicato \ntargets rs and \ntargets \n2 BER BL ER en \noutputs \nTal 5] 2 2 o 4,245,201,000 100 \n1.5 Implementation of outputs \nI advised the I assessed the implementation of five (5) outputs with 21 activities worth Accounting Officer UGX.4,245,201,000 and noted that; \nto ensure that all outputs not fully \u00b0 Two (2) outputs with ten (10) activities and expenditure of completed are given UGX.3,189,156,000 were fully implemented. \npriority and completed in the e Three (3) outputs with eleven (11) activities with expenditure of financial \nyear UGX.1,056,045,000 were partially implemented. \n2023/204. \nTable showing performance indicators and targets \nCategory No. of No of No. of No of No. of Expenditure of output activities Activitie activiti activiti Amount (Bn) outputs s in the \\|s fully es es not \nassess outputs impleme partiall imple \nnted y mente \nimplem \nented \n1.6 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 Service Delivery under URF and DDEG \nI sampled six (6) activities with a total expenditure of UGX 273,119,192. Below are my findings. \nActivity Total Pictorial evidence Summary Audit Manage details expenditure \nof findings conclusion ment (UGX\u2019000) (Time, Respons Quality, \ne \nQuantity, Cost and \nFunctionali \n\"30,640,000 \\| \n\u2019 \n\u2019 \nMechanised activities implemente ent Maintenanc implemented d appreciat e \nof Ruko , ed their \u2014 \nNyarubuye \nperforma", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 9, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Maziba \nnce and (7.7KMs) \npromised to do", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 10, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "better \nRoutine 21,930,000 Planned Fully Managem \u2019 \nt \n; \nMechanised activities implemente ent Maintenanc ; i implemented d appreciat e of Ber ed their un \nNyarusiza \u2014 ee performa \u2018 \nRurembwe nce and", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 10, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- : promised i", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 10, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "chanika(10 \\| to do \\| KMS better Routine 18,009,000 F: vr Road side Engaging Managem 7 \u2019 Mechanised bush and road gangs ent Maintenanc trench is appreciat e of clearing is necessary. ed their Kamonyi - required. performa Buhayo - nce and Nyakinama promised to do building ae i DDEG Completion 48,348,700 of two class also in use. The two Fully Managem SEEN classrooms completed ent room block rg Ne were appreciat at Mabungo completed ed their P/S and are performa functional nce and promised to do better Completion 49,191,492 CAREER ce Classrooms Fully Managem ; of four class + were completed ent room block IR completed appreciat at and are ed their Rwaramba \\| functional performa P/S \\| nce and promised to do better P\\| tf ereaisasz\\} CT I advised Accounting Officer to budget and plan for road gangs to ensure that the roads worked are properly maintained. 1.6.2 Service Delivery under Focus Areas I sampled seventeen (17) out of twenty nine (29) activities in Four (4) focus areas with a total expenditure of UGX. 2,308,563,158 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. SN Focus Area Key Observation Education I noted that; en D ent m e One (1) Projects/programs worth UGX.8,968,000 (Supply of Twin Desks to Various Primary Schools) was not monitored by the Local Government. Seven (7) Projects/programs worth UGX.406,720,598 were monitored during the Project/program cycle and commissioned by the Resident District commissioner. Micro Scale Out of the total program receipts of Implication e Failure to carry out monitoring of et j quality quality issues n cause issu This affects service delivery. The Irrigation UGX.255,515,121 UGX.235,105,900 un-spent balance of (92%) was utilized by the entity at UGX.13,627,534 was due to the time of audit resulting into absence of an interested bidder for unspent balance of UGX.20,409,211 procurement of soil moisture ~ persistent supplementary requests for additional funds to cater for wage-shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures.", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 10, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kisoro District had a wage budget of UGX.36,131,454,098, out of which UGX.35,157,757,942 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nObservation \nRecommendation \nNO \n2.1 Utilization of the Wage Budget \nI advised the Accounting The District had an approved wage budget of UGX. 31,883,539,060 Officer to engage the and obtained supplementary funding of UGX. 4,247,915,038 MoFPED to always resulting into a revised wage budget of UGX. 36,131,454,098 which release funds in time to was all warranted. \nallow the District to utilise them for the Out of the total warrants of UGX.36,131,454,098, planned activities. UGX.35,157,757,942 was utilized by the entity resulting in un-utilized \nwarrants of UGX.973,696,154 representing utilization of 97% as \nsummarized in the table below and detailed in Appendix 4 \nApprov Revised Unspent ed Budget Balance Budget UGX. UGX. UGX. UGX. UGX. UGX. \n31,883,5 4,247,9 36,131,4 36,131, 35,157, 973,696, 39,060 15,038 54,098 ae 09 pu 94 154 \nFrom the analysis, I noted that; \ne The supplementary funding of UGX. 973,696,154 was not utilised. \nThe Accounting Officer attributed this to late release of funds. \n2.2 Validation of employees on the enti ayroll \nI advised the Accounting The District had 2513 employees on the IPPS payroll of which 2340 Officer to undertake the (93%) were fully validated, 104(4.2%) partially verified, 22(0.9%) following;", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 12, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "relevant documents \nDistrict payroll so as to promptly remove c) A total of 22 (0.9%) employees on the payroll appeared for \nsuch employees and validation but did not satisfy the requirements of the validation \navoid continued loss exercise, hence were not verified. \nto government. Besides, the cases in d) A total of 47(1.9%) employees on the payroll did not appear for \nquestion should be the validation and were categorised as follows; \nfollowed up with a view of recovery. i. 8 employees who did not appear for the headcount were \nLiaise with the accounted for by the Accounting Officer as being away for \nMinistry of Public genuine reasons which included official leave, sick leave and \nService to make did not about the validadtion exercise. \narrangements to ii. 39 employees were confirmed to have exited the District due \nvalidate any staff to: death, dismissal, abscondment, retirement, transfer of who have been service, and those who are known to the Accounting Officer \ngenuinely accounted but failed to appear for validation without justification. \nfor by the Accounting Officer. \n27 individuals whose names were not on the District's payroll by e Initiate a process of June 2023, appeared for the validation exercise. These \ndeleting these names individuals were included on the validated payroll, upon \non the payroll. For confirmation by the Accounting Officer regarding their status. \nstaff on transfer of \nservice, \nthe The Accounting Officer explained that these employees were \nAccounting Officer new staff who had not yet accessed the payroll. \nshould initiate a \nprocess of transfer of salary payment to their new duty stations. \ne I advised the \nAccounting Officer to always liaise with the relevant stakeholders \nto ensure prompt updates of the payroll going forward. A follow-up of the affected staff should \nimmediately be made by management so as to have them \n\\| access the payroll. 2.3 Inconsistencies in Employee Details \nI advised the Accounting A total of 374 employees on the payroll had inconsistencies in their Officer to engage the dates of birth, captured in the payroll and data captured by NIRA on \naffected staff and ensure the National IDs. The information is critical in the identification of an that employee records individual. \nare duly updated and to the attention", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 13, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the payroll including planning, budgeting and payments for the following actions; \nperiod of four years (2019/2020-2022/2023). \nEnsure, overpaid amounts \nare I noted that; \nrecovered from a) 1280 employee records were captured on wrong scale/notches \nbeneficiaries, while leading to an over computation of UGX.23,681,680 and under \nunderpayments and computation of UGX. 50,831,410 \nloan repayments should be budgeted b) A total of 8 employees were not paid salary amounting to \nfor and paid. UGX.21,757,688 in the period under review leading to arrears. \nEnsure timely reconciliation of the c) Over-remittance of UGX.116,876,029 and under-remittance of amounts before UGX 81,166,109 of statutory deductions were made by the \neffecting payments. entity during the period. \nIn addition, the amounts \nover d) Over-remittance of UGX.161,700,188 and under-remittance of \nremitted should be UGX.131,018,908 of non-statutory deductions were made by the \nfollowed up with a entity during the period. \nview of recovery. Should put in place The Accounting Officer explained that a mechanism had been put in \ncontrols to ensure place to ensure correct deduction and remittance of the non- \nthat non-statutory statutory deductions, a reconciliation will be done subsequently for \ndeductions are recovery and payment of underpayments respectively. Further these \nalways accurately underpayments and overpayments were caused by wrong and computed \nand double coding of people who had either retired or died but not \npromptly paid as per deleted on payroll respectively. \nthe payroll register. Besides, the amounts over remitted should be followed up with a view of recovery. \n2.5 Delayed deletion of employees from the payroll \nI advised the Accounting I noted that UGX. 12,788,637 was paid to 7staff who had either Officer to initiate a been retired, transferred, absconded or died. These resulted into process of deleting these financial loss to government. \nnames from the payroll.", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], "page": 14, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that for this was due to different dates of birth from those in the IPPS system and delayed processing of administrator rights for those who died. 2.6 Review of the Entity Staff Establishment I advised the Accounting During the audit, I undertook procedures to review the completeness Officer to continue and relevancy of the entity establishment and noted that; engaging the Ministry of i. Out of 151 approved positions on traditional staff Public Service and establishment, a total of 116 positions were filled leaving a MoFPED to have these gap of 35 vacant positions. positions filled and engage relevant ii. The entity did not have an approved and costed staff stakeholders to develop establishment for primary, secondary and\\_ tertiary and implement a costed institutions in the district approved structure. staff structure for the District. The Accounting Officer explained that this was due to inadequate Wage bill that hinders recruitment of staff to EMPHASIS OF MATTER an aes me - Without qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. My opinion is not modified with respect to this matter. OTHER MATTER In addition to the matter raised above, I consider it", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 3}}, {"headings_1": {"content": "(Infrastructure)", "page": 5, "level": 3}}]], "page": 14, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Collections", "page": 6, "level": 3}}], "page": 15, "document_name": "Kisoro 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 (DRWSSCG) 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 \nSN Category Activity Planned quantity...... Actual .\\| \n\u201e\\| \nquantity \n\\# Rural Water and Supply and Installation of \n10 Sanitation Sub-Grant communal rain water harvesting \n(traditional \ntanks \ncomponent) \nInstitutional rain Water harvesting \ntanks \nRehabilitation of water gravity", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Collections", "page": 6, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Collections", "page": 6, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Collections", "page": 6, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Collections", "page": 6, "level": 3}}]], "page": 15, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2", "metadata": {"headings": [{"headings_0": {"content": "| 2", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "flow schemes \nSpring Protection", "metadata": {"headings": [{"headings_0": {"content": "| 2", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "| 2", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 16, "level": 3}}, {"headings_1": {"content": "| 2", "page": 16, "level": 1}}], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Piped Water Sub- Extension of water to UGIFT 1 \n1 Grant (UgIFT projects. \ncomponent) \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "| 1", "page": 16, "level": 3}}, {"headings_1": {"content": "| 2", "page": 16, "level": 1}}, [{"headings_0": {"content": "| 1", "page": 16, "level": 3}}, {"headings_1": {"content": "| 2", "page": 16, "level": 1}}]], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \nI noted the following areas where the District had commendable performance; \n\u00b0 All the program funds were received during the year and spent in line with the District strategic goals. \n\u00b0 All the 6 projects implemented were in the approved work plan with proof of land ownership consent of land. \n\u00b0 The proposed investments were derived from the approved LG Development Plan. \n\u00b0 prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component) were followed. \nMy review of procurement files revealed that PPDA guidelines were complied with. \u00b0 \n\u00b0 Only 1 project (Completion of Muyove Gravity Flow Scheme) required designs to be approved by the Ministry and indeed these were approved by the Ministry of Water and Environment. \nAll the water project activities were fully implemented by close of the financial year. \u00b0 \n4.1.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.1.3 Review of the Procurement Process \n4.1.3.1 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% of October. \nMy review of procurement files revealed the following; \na) None of the projects had their procurement adverts published by 30\" June 2022, \nb) All the projects had their procurement contracts awarded by 31% October . \n2022. \nDelayed advertisement of the targeted project works may delay awarded implementation hence hampering service delivery. \nThe Accounting Officer took note of the finding and pledged to continue to advertise and award the projects on time, adding that the delay was due to the fact that the department was not yet sure of indicative planning figures breakdown.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "| 1", "page": 16, "level": 3}}]], "page": 16, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 17, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always advertise procurements in time as per the guidelines. \n4.1.4 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \n\u00b0 Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \nAll DLGs should have water quality testing kits. \nDLGs \nwater supply: investments -for sub-counties that -have below district average water- coverage rates. \nIn a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.813,184,843, I noted the following; \nDistrict Rural Safe Water Coverage: 42%", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Du Sub", "metadata": {"headings": [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rural Other partners in the Sub Grant \nGrant \nCounty acces County \nallocation for allocation for Ss 2022/23 2023/24 1 \nServed by National Water and 67,694,000 28,298,000 Muramba sewerage Corporation \n2 \nServed by National Water and 38,655,000 14,751,000 sewerage Corporation \n3 \nServed by National Water and 139,520,843 250,349,000 \n\u00ab \nChahi \n13% \nsewerage \nServed by National Water and 38,665,000 25,004,000 sewerage Corporation \n15 Bukimbiri 15% Africa Water Solutions \n47,164,000 66,786,000 6 \nServed by National Water and 33,190,000 28,298,000 Nyakinama 28% \nsewerage Corporation \n7 Murora 53% 36,421,000 56,353,000 8 Kanaba 57% 28,475,000 65,498,000 9 Kirundo 70% 14,633,000 56,596,000 10 Nyarubuye 77% \n53,967,000 14,750,000 11 Busanza 95% \n14,633,000 9,123,000 12 256,877,000 32,365,000 9,123,000 43,290,000 56,596,000 \na) The sub-county that got the most allocation was number 11 out of 13 in the ranking based on need, \nb) The sub-county that got the least allocation was number 9 out of 13 in the ranking based on need, \nc) The deprived sub-county was number 1 out of 13 in the ranking based on allocation received, and \nd) The least needy sub-county was number 11 out of 13 in the ranking based on allocation received. \nAllocation of funds to sub counties that have better water coverage leads to service \n4.1.4.2. Delayed submission of quarterly performance-reports \nI noted that the entity submitted 4 performance reports for 4 quarters after the deadlines given for submission of the reports as shown in the table below; \nNo Details Deadline for Actual date of Comment submission \nsubmission \nNir Quarter One 10\" October, 2022 14\" October, 2022 \nDelayed \nQuarter Two 10\" January, 2023 15% January,2023 Delayed \nWl) Quarter Three 10% April, 2023 14\" April, 2023 Delayed \nA Quarter Four 10\" July, 2023 14\" July, 2023 \\| Delayed \n\\| \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures, hence negatively affecting implementation timeliness and 1", "metadata": {"headings": [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Du Sub", "page": 18, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}], "page": 19, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the delays but promised to improve on submission time. \nRecommendation. \nI advised the Accounting Officer to always submit the reports in time. \n4.1.4.3 Lack of water quality testing kits \nParagraph. 4.1.4 (ii) of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 provides that all DLGs should have water quality testing kits. \nI noted that the District lacked water quality testing kits. \nConsequently, Water quality testing was done with assistance from the National Water and Sewerage Corporation/Kisoro Area, as it has got a well-equipped water quality testing laboratory where the tests are effectively carried out. \nThe Accounting Officer attributed this to lack of a water quality testing laboratory and scarce resources.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}, [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}], [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Du Sub", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], "page": 19, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to provide for a water quality testing laboratory in the work plan and budget in subsequent year to enable performance of testing services. \n4.1.4.4 Review of the Procurement Process \nThe Accounting Officer took note of the finding and pledged to continue to advertise and award the projects on time, adding that the delay was due to the fact that the department was not yet sure of indicative planning figures breakdown. \nRecommendation. \nI advised the Accounting Officer to always advertise procurements in time as per the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 20, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.5 Inspection of water Grant activities \nI conducted physical inspections on six (5) water project sites implemented at UGX. 356,686,705 on 16th November 2023 to assess service delivery indicators. I observed the following as summarized in the table below; \nThis is shown in the table below; \nInspection Actual Pictorial Evidence Recommendati Projects/facilit Remarks Expenditur on(s) ies \ne \nCommunal rain Complete and 30,431,981 \n\\\\ 7) \nThe \nAccounting water harvesting functional \nOfficer \nis", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 20, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 20, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tanks-25,000L", "metadata": {"headings": [{"headings_0": {"content": "tanks-25,000L", "page": 20, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 20, "level": 1}}], "page": 20, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "commended Rain water tank \nat Muramba \nGisozi \nInstitutional rain Complete and 24,622,432 \nThe \nAccounting Water harvesting functional \nOfficer is tanks-12,000L \ncommended Rain water tank \nat \nMurora Chahafi \nKabingo P/S \n3 Completion of Complete and 204,507,809 \n\\| The Accounting Muyove Gravity functional. \nOfficer \nis \n\\| \nFlow Scheme \n\\| commended \nConstruction of 4 Complete and 23,157,790- \\| ka \n=~] The Accounting: stance VIP functional. ve 2 \\|\\| \nant Officer is Latrine at Murora \nBu J) commended Chahafi \n\\}", "metadata": {"headings": [{"headings_0": {"content": "tanks-25,000L", "page": 20, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 20, "level": 1}}, [{"headings_0": {"content": "tanks-25,000L", "page": 20, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 20, "level": 1}}], [{"headings_0": {"content": "tanks-25,000L", "page": 20, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 20, "level": 1}}], [{"headings_0": {"content": "tanks-25,000L", "page": 20, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "356,686,705", "metadata": {"headings": [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], "page": 21, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.2 Implementation of UgIFT \nThe 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. \nKisoro District received UGX.905,709,665, out of UGX.905,709,665 budgeted to the implement the programme. The following activities were undertaken; \nActivity Planned Actual quanti \nquanti \nMwumba Seed School \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \noe A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that all the activities were budgeted for. \noe I noted that the District obtained a no-objection of planned investments from MOH. \no A review of expenditure vouchers revealed that UGX.844,583,817 was accounted for with all the necessary supporting documentation and WHT of UGX.61,998,272 was deducted from payments made to Contractor of UGIFT project as required. \noe I noted that the District prepared monitoring reports as evidence of monitoring the implementation of UGIFT activities. \nFunds released Expenditure (UGX) Unspent (UGX). Yoage of funds absorbed ....... \n. \n(UGX) \n905,709,665 844,583,817 61,125,848 93% \nUnder absorption of released funds negatively affected implementation and service delivery since planned activities remained partially implemented. Specifically this affected completion of Mwumba seed school. \nThe Accounting Officer explained that the funds were returned because the contractor had not completed the works and request for re-voting the funds had been made. \nRecommendation \nI advised the Accounting Officer to follow up on the re-voting of funds and roll over the projects for urgent completion in 2023/2024. \nb) \\_Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires budget allocations for repair of medical equipment, replacement of small medical equipment and medical furniture as well as upgrade and new construction including Geotechnical Investigation on the selected sites, maintenance of buildings, completion of unfinished structures and provision of auxiliary structures for support services to be as shown in the table", "metadata": {"headings": [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}, [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}], [{"headings_0": {"content": "356,686,705", "page": 21, "level": 3}}, {"headings_1": {"content": "tanks-25,000L", "page": 20, "level": 2}}]], "page": 21, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}], "page": 22, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity Standard %age budget allocation as per guidelines \nRepair of medical equipment \nReplacement of small medical equipment and medical furniture. \nUpgrade and new construction including Geotechnical Investigation on the selected sites, Maintenance of buildings, Completion of unfinished structures and Provision of auxiliary structures for support services \nA review of the budget allocations of the Health development activities revealed that there was an over budget allocations for one activity as shown in the table below; \nActivity Budget %age Standard %age Amount budget %age budget allocation budget Variance allocation \nNon-compliance with the budget allocations negatively affect achievement \u2018of the-: intended health services. \nThe Accounting Officer noted the recommendation and promised to follow the standard percentage budget allocation provided in the guidelines in the subsequent budget cycle, and that the previous allocation was erroneously done under pressure.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "356,686,705", "page": 21, "level": 3}}]], "page": 22, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 23, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always allocate the funds according to the standard percentage budget allocation as per guidelines. \nBudget allocation for monitoring and supervision \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects. \nA review of the budget allocations of monitoring and supervision of projects revealed that there were under and over budget allocations of 1.5% and 39% respectively as shown in the table below; \nActivity \nIdentifier Budget Amount %age Standar %age Budget \nbudge d %age budge Amounts t budget t alloca allocati Varian tion on as ce per \nguideli \nnes \nC=(A/ D (C-D)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 23, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Monitoring", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 23, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "B) \nand supervision A (As per 8,916,000 1% 2.5% -1.5 Budget \nDocument) \nUpgrade and new construction B (60% of Total 896,793,665 99% 60% 39 including Geotechnical Investigation Health \non the selected sites, Maintenance Development \nof buildings Budget) \nCompletion of unfinished structures \nand Provision of auxiliary structures \nfor support services. \nTotal 905,709,665 37.5 \\_\\_ \nUnder/over budget allocations negatively affect achievement of the intended health services. \nProject Land Location Land size Contract Payments.....\\|. .... 20...", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ..... (acres)", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 24, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Construction of Mwumba Nkuringo town 20 seed school council. \nAmount \n3,337,802,752 1,754,610,179 \nThere is a risk of loss of funds invested in the infrastructure in case land disputes arise. In addition, the intended education service delivery will not be achieved. \nThe Accounting Officer explained that there was an MOU signed between the district leadership and foundation board of Muhabura Diocese and hoped that the titling would be a success.", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}, [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], [{"headings_0": {"content": "Monitoring", "page": 23, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}]], "page": 24, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], "page": 24, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the accounting Officer to continue engaging the Muhabura Diocese for titling of the school land. \ne) Project Implementation (current year 2022/23) \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 1 UGIFT project that received funding of UGX.905,709,665 was partially implemented as shown in the table below; I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nNo. Programme Activity Pictorial evidence Value of Summary of Audit details equipment findings conclusion (UGX) \u2018Bns (Time, \nQuality, \nQuantity, \nCost and \n1 Human Construction Capital of Mwumba Development seed school \nFunctionality) 3,337,802,752 Project was Delayed behind Completion schedule by \nfive months as \nat 30\" June \n2023. \nThe Accounting Officer: submitted that the contractor had not completed all the: \u2014- -\u2014-- activities on the schedule by end of the financial year, and therefore payments could \nnot be made for incomplete activities but funds swept back had since been re-voted \nfor completion of the activities as planned.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 23, "level": 1}}]], "page": 24, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], "page": 25, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to fast track the completion of the project. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.509,069,693 for the construction of; fourteen (14) stance pit latrines. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas where the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 25, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o The entity budgeted to receive UGX.509,069,693 and all funds were released/warranted, utilized and accounted for. oe I noted that the District maintains an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. oe Inoted that; 8 Projects/programs worth UGX.509,069,693 were screened for likely environmental and social impacts, there were environment and social management plans for 8 Projects/programs, the prescribed mitigation measures for 8 screened projects were implemented and the screened Projects/programs reported on the implementation of prescribed mitigation measures. oe I noted that the Local Government incorporated education development grants project activities totaling UGX.509,069,693 into the district plans and budgetary framework. oe I noted that all the procurement processes were followed; Project Management Committees and Procurement Committees of all the Projects/programs sought guidance from the district specialists and contract management records maintained. I noted that all Projects/programs did not submit monthly physical progress reports as per guideline. I further noted that all Projects/programs did not submit monthly financial reports to the Accounting Officer for onward submission to the MoES. Failure to prepare and submit monthly financial reports may lead to misuse of Project/program funds. Failure to prepare and submit physical progress reports may cause delays in interventions where necessary. The Accounting Officer explained that the reports were prepared but were not availed for verification. Recommendation I advised the Accounting Officer to ensure that project managers prepare and submit monthly reports. b) Failure to carry out Monitoring and Evaluation Section 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President's Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/ municipality level. I noted that; oe One (1) Projects/programs worth UGX.8,968,000 (Supply of Twin Desks to Various Primary Schools) was not monitored by the Local Government. o Seven (7) Projects/programs worth UGX.406,720,598 were monitored during the Project/program cycle and commissioned by the Resident District commissioner. The Accounting Officer took note of the recommendation and promised to improve on monitoring for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 25, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Category Activity Planned Actual quantity quantity \n1 Capital Development (micro Installation of irrigation scale irrigation equipment) equipment \nComplementary services Training of farmers \nSetting up demo farms \nI designed audit procedures to assess whether the utilization of the Micro-scale irrigation Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n4.4.1 Positive observations \nI noted the following areas where the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 27, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I noted that allocation of program expenditure by category was as per required \noe \nthresholds and all payments were made on eligible activities under complementary services. \noe A review of the detailed program work plan revealed that the district budgeted to spend a sum of UGX.255,515,121 for complementary activities on mobilization, awareness of farmers, conducting farm visits and demonstrations and this was done. The funds were also accounted for with all the required supporting documents. \noe I noted that at the time of audit 3 irrigation kits had been delivered for demonstration in 3 sub counties of Nyundo, Busanza and Nyakabande. In addition, the supplier offered training and technical support to the demonstration farmers during the warranty period i.e. trained them on maintenance, daily cleaning of filters and offered manuals. \n4.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1 Absorption of Micro-Irrigation program \nOut of the total program receipts of UGX.255,515,121, UGX.235,105,900 (92%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.20,409,211 (8%). \nDetails of quarterly releases and expenditures are shown in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure (as absorption per payment", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 27, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- The Accounting Officer -explained that the funds had been -re-voted-and the procurement process was going on to ensure timely supplies. The retention money could not be paid before the defects liability period.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting seek authority for direct procurement of the soil moisture monitoring tool in the absence of interested bidders. \n4.4.3 Mobilization and training of farmers \nParagraph 4.1.1 of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 states that farmer awareness raising will be based on a communication strategy and user-friendly communication materials to be developed and issued by MAAIF. \nA review of the detailed program work plan revealed that the district budgeted to spend a sum of UGX.255,515,121 for complementary activities on mobilization, awareness of farmers, conducting farm visits and demonstrations. Details in table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| SN Description", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 28, "level": 3}}, {"headings_1": {"content": "below;", "page": 28, "level": 1}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Local Government awareness creation 3 Farmers awareness creation \n4 Conducting farm visits \n5 Demonstrations \nTotal \nBudgeted Amount \u2018UGX\u2019 38,327,268", "metadata": {"headings": [{"headings_0": {"content": "| SN Description", "page": 28, "level": 3}}, {"headings_1": {"content": "below;", "page": 28, "level": 1}}, [{"headings_0": {"content": "| SN Description", "page": 28, "level": 3}}, {"headings_1": {"content": "below;", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "102,206,049", "metadata": {"headings": [{"headings_0": {"content": "102,206,049", "page": 28, "level": 8}}, {"headings_1": {"content": "| SN Description", "page": 28, "level": 3}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38,327,268", "metadata": {"headings": [{"headings_0": {"content": "38,327,268", "page": 28, "level": 8}}, {"headings_1": {"content": "102,206,049", "page": 28, "level": 8}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "255,515,121", "metadata": {"headings": [{"headings_0": {"content": "255,515,121", "page": 28, "level": 2}}, {"headings_1": {"content": "38,327,268", "page": 28, "level": 8}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the monthly program activity reports to the Accounting Officer were prepared as required. However, the outputs for complementary activities were inadequately quantified in the work plan. \nAs a result, I was unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, and demonstrations.", "metadata": {"headings": [{"headings_0": {"content": "255,515,121", "page": 28, "level": 2}}, {"headings_1": {"content": "38,327,268", "page": 28, "level": 8}}, [{"headings_0": {"content": "255,515,121", "page": 28, "level": 2}}, {"headings_1": {"content": "38,327,268", "page": 28, "level": 8}}]], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow the budget in implementation of the program activities. \n4.5 Other Audit Issues \n4.5.1 Follow up on Capitation grants to Kisoro Technical Institute \nDuring the year under review, the District transferred UGX.156,316,906 to Kisoro", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "~\u201cWhereas the Institute has and offers a course in Automotive Mechanics; it does not have any moving motor vehicle in place. What it has are just scraps with barely components to enable practical learning (Picture 2 below refers). This affects quality of graduates in that course. \nThe Institute lacks a proper kitchen. The one currently being used is in shambles with leaking roof (Picture 3 below refers) \nThe Institute lacks a proper Girls\u2019 dormitory. The one currently being used is heavily congested, not plastered and the ground floor is not cemented (Picture 4 below refers). This is likely to cause health issues to the Girls. \nThe Institute lacks a library and Dining hall. \nStatus in Pictures \n\\| Picture Description Pictorial evidence 7 1 \nLarge scale gardens of beans and \nIrish owned by staff with no income \nto the institute \n\\| \n\\| \n2 \nGrounded Motor vehicles \n3 \nCurrent kitchen with leaking roof, no \n\\| \n\u2014 \n\u2014 \n> oe IR \\| = ate \\| wy \n=", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "255,515,121", "page": 28, "level": 2}}]], "page": 29, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EIN", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Le ee \n4 Girls\u2019 Dormitory in bad state, congested and with no single fire extinguisher in place. \nThe above issues if not addressed could result into safety dangers, health issues, poor quality education and affect students enrolment in the Institute among others. \nThe Accounting Officer noted with concern observations made, and committed to working hand in hand with the board of governors of the institute to address the issues. \nRecommendation \nI advised the Accounting Officer to engage relevant stake holders and urgently address the issues noted. \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 \nthe preparation of financial statervents- 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 District's 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": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Kisoro 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": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 31, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00b0 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's 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's report. However, future events or conditions may cause the District to fail to deliver its mandate. From the matters communicated with: the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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, 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", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 31, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "was all spent and accounted for implying 100% utilization. \no A review of the District budget and work plans revealed that out of the 6 priorities received from 5 Sub Counties/5 Town Council; 6 were incorporated in the entity\u2019s budget/work plan. Out of the 6 priorities that were incorporated, 6 were priorities to be implemented by MDAs and were submitted accordingly by the Accounting Office to the PDM secretariat. \no My review of the administrative units of the District revealed that all the 58 Parishes were funded during the financial year. I noted that there were no PDM SACCOs that received PRF in excess of UGX.100 million in Kisoro District. I further noted from the sample that 10 PDM SACCOs received PRF of UGX.100million each. \noe I observed that the HLG Core Implementation team was fully constituted as per the guidelines. I further observed that there were quarterly performance reports/ 4 out 4 quarterly performance reports were prepared as evidence of functionality. I further reviewed the performance reports and noted that there was evidence of Mobilization and sensitization of the various stakeholders at all levels including communities, Support the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels. \noe I noted that all the 58 SACCOs in Kisoro District were registered under the Cooperative Societies Act as required. \ne The SACCOs all signed PRF financing agreements, held general meetings, had functional PDM Boards, submitted attestation forms and had\\_ functional committees. \ne I also noted no irregularities in PRF loan disbursements such as a beneficiary receiving PRF multiple times. \n5.1.2 Areas of improvement \nI noted the following areas were the District needs improvement; \nSN Date of release No. of PDM \nAmount paid Remarks", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 33, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 34, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs paid on the date on the date \nm 22\" JUNE 2023 \n29'\" JUNE 2023 \n9 \n900,000,000 Received all the funds in the last \\| quarter. \n100,000,000 Received all the funds in the last uarter. \nTotal 10 1,000,000,000 \nConsequently, the objectives of the PDM in the affected parishes may not have been achieved. \nThe Accounting Officer explained that the delays were not within their control but from the MoFPED. \nRecommendation. \nI advised the Accounting Officer to liaise with the MoFPED to have subsequent disbursements released in time. \n5.1.3 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 34, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe \nPDM SACCO shall from time to time \nthe PDM Member \nMicrofinance<\"- + of lending under Microfinance Institutions engage the ~ PDM-]- -~-- Institutions Money money lenders act as detailed in Appendix 5. secretariat \nfor \nLenders Act \nguidance on this \nAs a result, enforcement of recovery of PRF matter. \nfrom beneficiaries by the PDM SACCOs may be \nlegally challenged leading to loss of funds. \nThe Accounting Officer explained that the PDM SACCOS were registered with the Registrar of cooperatives. Copies of the registration certificates are attached herewith. Government directed us to ensure that parish revolving fund which was on PDM SACCO accounts was disbursed to beneficiaries as per attached communication. \n5.1.4 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 34, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM \nActivity Observations Recommendation---", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 35, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- --- \n-", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 36, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Insurance Policy for I noted that all PRF beneficiaries who I advised the Accounting Farming Enterprises \ncarried out farming enterprises in the PDM Officer to ensure that SACCOs did not obtain agricultural insurance policies are insurance policies from UAIS. \nobtained. \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that the arrangements between the PDM Secretariat, the agro consortium and UAIS were not yet complete by the time of disbursement of the PRF to the beneficiaries, hence lack of insurance of the PDM enterprises.", "metadata": {"headings": [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "EIN", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 36, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "att", "metadata": {"headings": [{"headings_0": {"content": "att", "page": 36, "level": 2}}, {"headings_1": {"content": "EIN", "page": 29, "level": 3}}], "page": 36, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Irregularities in proje \nreviewed loan files and carried out I advised the Accounting implementation \nphysical inspections where I observed that Officer to ensure 4 beneficiaries in 2 PDM SACCOs had beneficiaries implement implemented different projects. Appendix projects as per the LG 6 refers. approved commodity priorities and offer them training on book keeping. Implementing different projects undermines \nthe achievement of PDM objectives. \nThe Accounting Officer explained that PRF loans were obtained between May 31 - August 30, 2023, a period that was characterized, and preceded by, serious drought. The PRF beneficiaries could not invest in crop growing, yet there was no rainfall and therefore resorted to rearing \nPefloid 97 7206 daays au", "metadata": {"headings": [{"headings_0": {"content": "att", "page": 36, "level": 2}}, {"headings_1": {"content": "EIN", "page": 29, "level": 3}}, [{"headings_0": {"content": "att", "page": 36, "level": 2}}, {"headings_1": {"content": "EIN", "page": 29, "level": 3}}], [{"headings_0": {"content": "att", "page": 36, "level": 2}}, {"headings_1": {"content": "EIN", "page": 29, "level": 3}}]], "page": 36, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pepuny saw Aenum", "metadata": {"headings": [{"headings_0": {"content": "Pepuny saw Aenum", "page": 38, "level": 3}}, {"headings_1": {"content": "att", "page": 36, "level": 2}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Peroidde \u201cS9SLdiaqua paseyping: 0\\}", "metadata": {"headings": [{"headings_0": {"content": "Pepuny saw Aenum", "page": 38, "level": 3}}, {"headings_1": {"content": "att", "page": 36, "level": 2}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue", "metadata": {"headings": [{"headings_0": {"content": "pue", "page": 38, "level": 1}}, {"headings_1": {"content": "Pepuny saw Aenum", "page": 38, "level": 3}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 38, "level": 5}}, {"headings_1": {"content": "pue", "page": 38, "level": 1}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "F \u2018al", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 38, "level": 5}}, {"headings_1": {"content": "pue", "page": 38, "level": 1}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe =", "metadata": {"headings": [{"headings_0": {"content": "oe =", "page": 38, "level": 4}}, {"headings_1": {"content": "ae", "page": 38, "level": 5}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "+ Mpa taney", "metadata": {"headings": [{"headings_0": {"content": "oe =", "page": 38, "level": 4}}, {"headings_1": {"content": "ae", "page": 38, "level": 5}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ie RR EN", "metadata": {"headings": [{"headings_0": {"content": "Ie RR EN", "page": 38, "level": 2}}, {"headings_1": {"content": "oe =", "page": 38, "level": 4}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aA", "metadata": {"headings": [{"headings_0": {"content": "aA", "page": 38, "level": 3}}, {"headings_1": {"content": "Ie RR EN", "page": 38, "level": 2}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ei VER. 5 a", "metadata": {"headings": [{"headings_0": {"content": "aA", "page": 38, "level": 3}}, {"headings_1": {"content": "Ie RR EN", "page": 38, "level": 2}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Mery VRR", "metadata": {"headings": [{"headings_0": {"content": "2. Mery VRR", "page": 38, "level": 1}}, {"headings_1": {"content": "aA", "page": 38, "level": 3}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AdOD", "metadata": {"headings": [{"headings_0": {"content": "AdOD", "page": 38, "level": 5}}, {"headings_1": {"content": "2. Mery VRR", "page": 38, "level": 1}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TVNIDINO SE", "metadata": {"headings": [{"headings_0": {"content": "TVNIDINO SE", "page": 38, "level": 4}}, {"headings_1": {"content": "AdOD", "page": 38, "level": 5}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "m eBuemny Ivy3N35 EZOZ", "metadata": {"headings": [{"headings_0": {"content": "TVNIDINO SE", "page": 38, "level": 4}}, {"headings_1": {"content": "AdOD", "page": 38, "level": 5}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "'S\u2019J Yo.lIanv Joqwasag", "metadata": {"headings": [{"headings_0": {"content": "'S\u2019J Yo.lIanv Joqwasag", "page": 38, "level": 2}}, {"headings_1": {"content": "TVNIDINO SE", "page": 38, "level": 4}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uyor alt", "metadata": {"headings": [{"headings_0": {"content": "uyor alt", "page": 38, "level": 1}}, {"headings_1": {"content": "'S\u2019J Yo.lIanv Joqwasag", "page": 38, "level": 2}}], "page": 38, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1; Local revenue performance \nActual \nActual Budget Variance Reasons for under/over collected collected collection 30-Jun-22 30-Jun-23 30-Jun-23 0-Jun-23 \n(Shs) (Shs) (Shs) Shs) PT \n[ra Revenues Br On] 124,870,000 Local Services Tax \nLand fees \n10,057,661 Business Licenses \n148,058,250 159,451,000 11,392,750 After effects of COVID 19. 52,768,000 7,019,355 After effects of COVID 19. 18,572,000 8,814,638 \nAfter effects of COVID 19. 16,058,368 Other tax revenues 144,307,074 21,675,000 - \nNon-Tax Revenues \\| Investment income Pp \\|", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}], [{"headings_0": {"content": "Appendices", "page": 39, "level": 2}}, {"headings_1": {"content": "uyor alt", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dividends | |", "metadata": {"headings": [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "480,000 Rent \nOther property income (disposal of assets) \n14,412,922 48,657,000 34,244,078 After effects of COVID 19. \u2019 \n\u2019 \nTale of goods and senices \\| \\| \n121,751,050 Administrative fees and 84,439,352 313,320,000 228,880,648 After effects of COVID 19. licenses \nCourt fines and Penalties \nOther fines and Penalties \n135,549,212 Miscellaneous Revenue \n\\| Total Revenue \n78,675,000 78,675,000 After effects of COVID 19. \u2019 \n446,723,605 693,118,000 246,394,395 \\| \nAppendix 2; Activities affected by warrant shortfalls \nAmount not Activities not \nPurpose and impact of warranted /partially the unimplemented", "metadata": {"headings": [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}, [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}], [{"headings_0": {"content": "Dividends | |", "page": 39, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Monitoring and", "metadata": {"headings": [{"headings_0": {"content": "Monitoring and", "page": 39, "level": 3}}, {"headings_1": {"content": "Dividends | |", "page": 39, "level": 3}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25,230,000 v Supervision of capital Supervision of capital", "metadata": {"headings": [{"headings_0": {"content": "25,230,000 v Supervision of capital Supervision of capital", "page": 39, "level": 3}}, {"headings_1": {"content": "Monitoring and", "page": 39, "level": 3}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "works \nworks NATURAL", "metadata": {"headings": [{"headings_0": {"content": "25,230,000 v Supervision of capital Supervision of capital", "page": 39, "level": 3}}, {"headings_1": {"content": "Monitoring and", "page": 39, "level": 3}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RESOURCES,", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 39, "level": 3}}, {"headings_1": {"content": "25,230,000 v Supervision of capital Supervision of capital", "page": 39, "level": 3}}], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "67,800,000 \nENVIRONMENT, I 1 Transfer to Other Transfer to Other CLIMATE CHANGE, Government Units Government Units \n\\|", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 39, "level": 3}}, {"headings_1": {"content": "25,230,000 v Supervision of capital Supervision of capital", "page": 39, "level": 3}}, [{"headings_0": {"content": "RESOURCES,", "page": 39, "level": 3}}, {"headings_1": {"content": "25,230,000 v Supervision of capital Supervision of capital", "page": 39, "level": 3}}]], "page": 39, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jo ypny snj2u02 yeuo! \u0131nd\u0131no d/Auin3) N/lene wajduy -(pawa yuax3 wajdwi oneyus yndjno 4007) 1938 sway! 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qu", "metadata": {"headings": [{"headings_0": {"content": "pees", "page": 41, "level": 1}}, {"headings_1": {"content": "er", "page": 41, "level": 2}}, [{"headings_0": {"content": "pees", "page": 41, "level": 1}}, {"headings_1": {"content": "er", "page": 41, "level": 2}}], [{"headings_0": {"content": "pees", "page": 41, "level": 1}}, {"headings_1": {"content": "er", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SOZT zoro -2o >\u0131seg inbay awa syu pue UN w\u0131nw puejs sp\u0131e you Aq oyas s\u0131o pue wie} au sul vonn", "metadata": {"headings": [{"headings_0": {"content": "SOZT zoro -2o >\u0131seg inbay awa syu pue UN w\u0131nw puejs sp\u0131e you Aq oyas s\u0131o pue wie} au sul vonn", "page": 41, "level": 5}}, {"headings_1": {"content": "pees", "page": 41, "level": 1}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "metadata": {"headings": [{"headings_0": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}, {"headings_1": {"content": "SOZT zoro -2o >\u0131seg inbay awa syu pue UN w\u0131nw puejs sp\u0131e you Aq oyas s\u0131o pue wie} au sul vonn", "page": 41, "level": 5}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s", "metadata": {"headings": [{"headings_0": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}, {"headings_1": {"content": "SOZT zoro -2o >\u0131seg inbay awa syu pue UN w\u0131nw puejs sp\u0131e you Aq oyas s\u0131o pue wie} au sul vonn", "page": 41, "level": 5}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- np3 e2 \u2018uo ods su pue 115 \ns", "metadata": {"headings": [{"headings_0": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}, {"headings_1": {"content": "SOZT zoro -2o >\u0131seg inbay awa syu pue UN w\u0131nw puejs sp\u0131e you Aq oyas s\u0131o pue wie} au sul vonn", "page": 41, "level": 5}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "metadata": {"headings": [{"headings_0": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}, {"headings_1": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IN \n\\| \n\u2014 \u2014 7 : \\| : . : \n3 ) ] .", "metadata": {"headings": [{"headings_0": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}, {"headings_1": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}, [{"headings_0": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}, {"headings_1": {"content": "Sozt 80TO -70 aiseg inbay awa syu pue uw", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quow", "metadata": {"headings": [{"headings_0": {"content": "quow", "page": 42, "level": 5}}, {"headings_1": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "po \n\u20189S \u20ac0 ZT", "metadata": {"headings": [{"headings_0": {"content": "quow", "page": 42, "level": 5}}, {"headings_1": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}, [{"headings_0": {"content": "quow", "page": 42, "level": 5}}, {"headings_1": {"content": "NYWNH-ZT 1VLIdV) 3INdO13A30", "page": 41, "level": 1}}]], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 42, "level": 2}}, {"headings_1": {"content": "quow", "page": 42, "level": 5}}], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T S 9 \nJaquinn ooJsse\\|> y20oq INIYSU0I par \nJaquinn ooisse\\|> 490]\\|q INJ75U0I pay", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 42, "level": 2}}, {"headings_1": {"content": "quow", "page": 42, "level": 5}}, [{"headings_0": {"content": "BE", "page": 42, "level": 2}}, {"headings_1": {"content": "quow", "page": 42, "level": 5}}]], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "metadata": {"headings": [{"headings_0": {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "page": 42, "level": 2}}, {"headings_1": {"content": "BE", "page": 42, "level": 2}}], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yo w 30 WW po jo pa \nd\u2019 ul apu -Ayu 1zoy auop vol c w 3e u -Ayu Izoy auop 019 \u20ac w ye e u -Ayu \u01313 auop uone au uo quaw 3uog 9S ysied quaw japow \njoouas eysamy nooqns sngeANn AyunoJ", "metadata": {"headings": [{"headings_0": {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "page": 42, "level": 2}}, {"headings_1": {"content": "BE", "page": 42, "level": 2}}, [{"headings_0": {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "page": 42, "level": 2}}, {"headings_1": {"content": "BE", "page": 42, "level": 2}}], [{"headings_0": {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "page": 42, "level": 2}}, {"headings_1": {"content": "BE", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "metadata": {"headings": [{"headings_0": {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "page": 42, "level": 2}}, {"headings_1": {"content": "Ss030 39140 yeAOuas Joqunn Wd soJIes yoddns ul", "page": 42, "level": 2}}], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "dojanap", "metadata": {"headings": [{"headings_0": {"content": "dojanap", "page": 42, "level": 5}}, {"headings_1": {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "page": 42, "level": 2}}], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ \nont OO oO wnw puejs spie yew Aq oyas s\u0131o pue 1u\u0131eJ\\} su yqSul uonn \ns \n\u201cOYDV-TO NVIMLSNON! NOILVZ", "metadata": {"headings": [{"headings_0": {"content": "dojanap", "page": 42, "level": 5}}, {"headings_1": {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "page": 42, "level": 2}}, [{"headings_0": {"content": "dojanap", "page": 42, "level": 5}}, {"headings_1": {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "page": 42, "level": 2}}], [{"headings_0": {"content": "dojanap", "page": 42, "level": 5}}, {"headings_1": {"content": "nijsuo) yo O0JSSE]I S430/q e133Ay Ayewild jooyss seyeAN eseysey noaqns snqeAn Ayuno niysuoD Jo o04ssep9 S49019 duaeyy Ayewid jooyss 1Buoysyl nosgns uoysey Aquno Aouuay jo PUISIQ eonp3 yedag sa2l}O", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "metadata": {"headings": [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aung ajdui quaw pa \nAna ad quaw pa \noT \noT \n89 LL \u2018OS TE \n9T \n89 \u201c2k \u2018OS TE \u20ac", "metadata": {"headings": [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}, [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}], [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}], [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}], [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}], [{"headings_0": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, {"headings_1": {"content": "dojanap", "page": 42, "level": 5}}]], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018yoo \u2018ese 119", "metadata": {"headings": [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "n e u n y 9 p \n3 n al A b n e u n Yy 3 p 4 n ll \npa \nInd A nb ue 4 pe \nIng A\\\\ nb ue 44 pa \ns \nA a s \n\\* \ndA \ns \nAung ajdun usw pa Aung a\u0131dw\u0131 qua pa \n3 \n~ ose \u00a3 5 \n44 pa Ind A\\\\ nb ue yn pa", "metadata": {"headings": [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}, [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}], [{"headings_0": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}, {"headings_1": {"content": "Aung pajua Aung wajduwi pajua Aung wejdwi pajua Ana wajdw\u0131 pajua", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a T OV", "metadata": {"headings": [{"headings_0": {"content": "a T OV", "page": 43, "level": 2}}, {"headings_1": {"content": "\u2018yoo \u2018ese 119", "page": 43, "level": 3}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "metadata": {"headings": [{"headings_0": {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "page": 43, "level": 5}}, {"headings_1": {"content": "a T OV", "page": 43, "level": 2}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aun youw siseq Jajem pe\\} g a9ue\\}s EINER pay A\u0131ddns Ja\\}em om\\} sa \npadid 0\\} unooqns \nJaquinn Ajsayenb syjodas yiwqns \nas e yo Zu jo jo yo pa \\*", "metadata": {"headings": [{"headings_0": {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "page": 43, "level": 5}}, {"headings_1": {"content": "a T OV", "page": 43, "level": 2}}, [{"headings_0": {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "page": 43, "level": 5}}, {"headings_1": {"content": "a T OV", "page": 43, "level": 2}}], [{"headings_0": {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "page": 43, "level": 5}}, {"headings_1": {"content": "a T OV", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c3033S yoddns ynouge uduaqua dojanap usw jyayenb siseq", "metadata": {"headings": [{"headings_0": {"content": "\u201c3033S yoddns ynouge uduaqua dojanap usw jyayenb siseq", "page": 43, "level": 5}}, {"headings_1": {"content": "ynsude wdiajua dojanap uo Auayenb Jaquinn viel nsarey syue} oniysuod Jaquinn onijsuod", "page": 43, "level": 5}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "metadata": {"headings": [{"headings_0": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}, {"headings_1": {"content": "\u201c3033S yoddns ynouge uduaqua dojanap usw jyayenb siseq", "page": 43, "level": 5}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "metadata": {"headings": [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uoysey nooqns Jdayenb syodas a2npoid yiwigns AlYSIUIIA ul \npa aun as uo A Z jeu du \u0131s\u0131 pue ole e \u00a2 ye u Aju jo Oo\\} pue 13 v pa 40 A \nye 49 ap Jaa do uo \n3 ue ny je ze 43 ue es yu ne uo 13 ue a \n\u0131 \noo o 00 wo Doc cv cv a5 om \ntf \nS ou Uw \naap u allge \u0131nyn a uysa\\} 13010 sa janap pado", "metadata": {"headings": [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}, [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}], [{"headings_0": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, {"headings_1": {"content": "nwwo) uley 4ayem nsaniey sue} nijsuod 3e snqomy yas/d je Jlam\u00e4ng naysuoD Jo pauij aoueys aulsje] onnoexy I94n -eAoow ein noaqns A\u0131ddns Padig", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "metadata": {"headings": [{"headings_0": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}, {"headings_1": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \nonp von pue Old anp WAN A", "metadata": {"headings": [{"headings_0": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}, {"headings_1": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}, [{"headings_0": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}, {"headings_1": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- JEM 43 sad 4no sao", "metadata": {"headings": [{"headings_0": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}, {"headings_1": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "IVUNLVN-90 'SIIYNOSIY JWNOYIANS 31VWITD\u2018LN 'J9NVHI GNV Y3LVM", "metadata": {"headings": [{"headings_0": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}, {"headings_1": {"content": "psp y2S/d uo! auop Jajem eunyy salu puep 0}", "page": 43, "level": 3}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ONY]", "metadata": {"headings": [{"headings_0": {"content": "ONY]", "page": 43, "level": 1}}, {"headings_1": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}], "page": 43, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "yenmed wajdwi pajua A", "metadata": {"headings": [{"headings_0": {"content": "ONY]", "page": 43, "level": 1}}, {"headings_1": {"content": "1090 ozto ajeM nosal saad ejep eno) Ayu 3 eNO (Ay 31103 pay pue sasse pas", "page": 43, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "metadata": {"headings": [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ued Ae ayduu) usw \nOo] 6] v \nz T T \nT] v \u00a7 8 \nes dv \u2018Z\\| 62 \u20186 \u20ac\u20ac 6 \nT TL 7 Tv \u20186 TE 6 \n2s \u2018\u20ac Lv \u20186 ve \n= \nvt \u2018tL 6\u00a3 s'g 6\u20ac \nLT \u2018IT Tv ec 67 \nss T'9 \u201866 18 \nPT \u2018@2 o\u00a3\\} 6 GE \nLT \u2018IT Tp Es 62 \nss T'9 \u201866 18", "metadata": {"headings": [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}, [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}], [{"headings_0": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}, {"headings_1": {"content": "ONY]", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ly'T 62'% ers", "metadata": {"headings": [{"headings_0": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}, {"headings_1": {"content": "ajdut wau pa Al\u0131na ajdwi quaw pa Ana ad usw pa An a\u0131dw\u0131 Juaw pa Iued Aye ajdwt usw pa med Aye ad quaw pa", "page": 44, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201898s \u2018661 STg", "metadata": {"headings": [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \n3 pP u \u00a9 \u0131\\| \\} n Il \n4 n ll A b \nON 1 nb ue yi pa \nIng Al nb ue u pa \ning A nb ue Wt \naA \naA \ns \ns \n1", "metadata": {"headings": [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}, [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}], [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}], [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}], [{"headings_0": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}, {"headings_1": {"content": "Ly'T 62'% ers", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tv", "metadata": {"headings": [{"headings_0": {"content": "Tv", "page": 44, "level": 2}}, {"headings_1": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "T \nz \u20ac 6 \n&", "metadata": {"headings": [{"headings_0": {"content": "Tv", "page": 44, "level": 2}}, {"headings_1": {"content": "\u201898s \u2018661 STg", "page": 44, "level": 3}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 Jaquinn 3ndjsuod Jaqwnn onsysuod qunowy jes\u0131paw wd\u0131nba paijddns Jaquinn ape\u0131ddn Jaquinn InJ4sU09 \u201asqwnn anujsuod", "metadata": {"headings": [{"headings_0": {"content": "2 Jaquinn 3ndjsuod Jaqwnn onsysuod qunowy jes\u0131paw wd\u0131nba paijddns Jaquinn ape\u0131ddn Jaquinn InJ4sU09 \u201asqwnn anujsuod", "page": 44, "level": 5}}, {"headings_1": {"content": "Tv", "page": 44, "level": 2}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 Hejsyo sasnoy pay Heys sasnoy pa} qua yyeay s314u39 sjooy>s pay sjooy3s pe}", "metadata": {"headings": [{"headings_0": {"content": "7 Hejsyo sasnoy pay Heys sasnoy pa} qua yyeay s314u39 sjooy>s pay sjooy3s pe}", "page": 44, "level": 2}}, {"headings_1": {"content": "2 Jaquinn 3ndjsuod Jaqwnn onsysuod qunowy jes\u0131paw wd\u0131nba paijddns Jaquinn ape\u0131ddn Jaquinn InJ4sU09 \u201asqwnn anujsuod", "page": 44, "level": 5}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jaqwnn", "metadata": {"headings": [{"headings_0": {"content": "Jaqwnn", "page": 44, "level": 1}}, {"headings_1": {"content": "7 Hejsyo sasnoy pay Heys sasnoy pa} qua yyeay s314u39 sjooy>s pay sjooy3s pe}", "page": 44, "level": 2}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "swy 3214\\}S1p speoJ Jo 30 jo p jo jo", "metadata": {"headings": [{"headings_0": {"content": "Jaqwnn", "page": 44, "level": 1}}, {"headings_1": {"content": "7 Hejsyo sasnoy pay Heys sasnoy pa} qua yyeay s314u39 sjooy>s pay sjooy3s pe}", "page": 44, "level": 2}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jo jo", "metadata": {"headings": [{"headings_0": {"content": "jo jo", "page": 44, "level": 11}}, {"headings_1": {"content": "Jaqwnn", "page": 44, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "metadata": {"headings": [{"headings_0": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, {"headings_1": {"content": "jo jo", "page": 44, "level": 11}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pue quaw Yes ee uo yels IDHN qua 4104 nw DH DH u0ly) aye] uol\\}9 oJey ya\u0131H \ng6ez SW speoy \n40 puysig teyuleyy ye Ul ye jo 3 2&3 0\\} ss \nn 19 14 \nun \n\u20ac 7 0 T S -6 S a 3 o u p Je A a p n >", "metadata": {"headings": [{"headings_0": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, {"headings_1": {"content": "jo jo", "page": 44, "level": 11}}, [{"headings_0": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, {"headings_1": {"content": "jo jo", "page": 44, "level": 11}}], [{"headings_0": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, {"headings_1": {"content": "jo jo", "page": 44, "level": 11}}], [{"headings_0": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}, {"headings_1": {"content": "jo jo", "page": 44, "level": 11}}]], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OCT 80T0 \"TO oiseq Inbay awal syu pue UI) wnw pue\u0131s spJe yew Aq oyas sjo pue ie}", "metadata": {"headings": [{"headings_0": {"content": "OCT 80T0 \"TO oiseq Inbay awal syu pue UI) wnw pue\u0131s spJe yew Aq oyas sjo pue ie}", "page": 44, "level": 3}}, {"headings_1": {"content": "Jajem UOJIAUR niysuo> jouond sasnoy Jegemy DH N14sU0J jo sasnoy wejamy Ajddns jes\u0131paw wd\u0131nb3 pesadn equamd pue esegems I] nijsuo> 30 o\u0131ngWw n4su0) 4O Jooyss", "page": 44, "level": 1}}], "page": 44, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NVAWNH-2T 1VLIdVI IWdO13A30 IN", 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[{"headings_0": {"content": "Internal Audit 43,186,000 0 43,186,000 43,186,000 42,443,855 742,143", "page": 46, "level": 2}}, {"headings_1": {"content": "257,325,00 257,325,00 211,978,14 45,346,8", "page": 46, "level": 8}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "metadata": {"headings": [{"headings_0": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}, {"headings_1": {"content": "Internal Audit 43,186,000 0 43,186,000 43,186,000 42,443,855 742,143", "page": 46, "level": 2}}], "page": 46, "document_name": "Kisoro District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9", "metadata": {"headings": [{"headings_0": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}, {"headings_1": {"content": "Internal Audit 43,186,000 0 43,186,000 43,186,000 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Parish Name Name of Is the SACCO \nRemarks SACCO registered under \nGISORORA \\| \u2019GISORORA- NO NYAKABANDE \nPDM SACCO \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nMABUNGO MABUNGO- NO SACCO not registered under NYARUSIZA \nMicrofinance Institutions money PDM SACCO \nlenders act 2016 \nGITENDERI GITENDERI- NO NYARUSIZA \nPDM SACCO \nGISOZI GISOZI- MURAMBA PDM SACCO \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nCENTRAL CENTRAL- NO SACCO not registered under WARD WARD MUPAKA \nPDM SACCO \nMicrofinance Institutions money lenders act 2016 \nBUGARA BUGARA- NO SACCO not registered under WARD MUPAKA PDM \nSACCO \nKIGYEYO KIGYEYO- NO WARD NYANAMA PDM SACCO \nRUNGONGWE RUGONGWE- NO WARD NYANAMA PDM SACCO \nAppendix 6: Irregularities in project implementation \nMicrofinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nSACCO not registered under Microfinance Institutions money lenders act 2016 \nParish Name of Name of PRF\\_ Loan Loan Project Status of Name SACCO beneficiary Amount Amount funded the as per as per", "metadata": {"headings": [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}, [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 36,131,454 35,157,757 973,696,", "page": 46, "level": 8}}, {"headings_1": {"content": "40,000,124 40,000,124 33,824,305 6,175,81", "page": 46, "level": 8}}], [{"headings_0": {"content": "31,883,539 4,247,915, 36,131,454 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2023 - Copy", "type": "heading"}}, {"content": "Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "ICT", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 2}}, {"headings_1": {"content": "ICT", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions \\| IPPS \nIntegrated Personnel and Payroll system \n\\|", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 2}}, {"headings_1": {"content": "ICT", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District 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Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 3, "level": 2}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "LGFAR", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 \n\\| LGPPDA Local Government Procurement Authority \\| Public and Disposal LLG Lower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "LGFAR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAM", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "'LR", "metadata": {"headings": [{"headings_0": {"content": "'LR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Local Revenue \n\\| MDAs Ministries, Departments and Agencies \\| MoES \n\\| Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "'LR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}, [{"headings_0": {"content": "'LR", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 2}}, {"headings_1": {"content": "'LR", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Ministry of Finance, Planning and Economic Development \\| MoGLSD \nMinistry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 3, "level": 2}}, {"headings_1": {"content": "'LR", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "|MoLG", "metadata": {"headings": [{"headings_0": {"content": "|MoLG", "page": 3, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Ministry \\| of Local Government \\| NAA National Audit Act \n\\|", "metadata": {"headings": [{"headings_0": {"content": "|MoLG", "page": 3, "level": 1}}, {"headings_1": {"content": "MoFPED", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "NTR Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "NTR Non-Tax Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "|MoLG", "page": 3, "level": 1}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| \nOAG Office of the Auditor General PBS Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "NTR Non-Tax Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "|MoLG", "page": 3, "level": 1}}, [{"headings_0": {"content": "NTR Non-Tax Revenue", "page": 3, "level": 2}}, {"headings_1": {"content": "|MoLG", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "PCA", "metadata": {"headings": [{"headings_0": {"content": "PCA", "page": 3, "level": 2}}, {"headings_1": {"content": "NTR Non-Tax Revenue", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Payroll Consults Africa \nPDMS Payroll Deduction Management System \\| \n\\| PDU \nProcurement & Disposal Unit \nPFMA Public Finance Management Act \n\\| PFMR Public Finance Management Regulations \\|", "metadata": {"headings": [{"headings_0": {"content": "PCA", "page": 3, "level": 2}}, {"headings_1": {"content": "NTR Non-Tax Revenue", "page": 3, "level": 2}}, [{"headings_0": {"content": "PCA", "page": 3, "level": 2}}, {"headings_1": {"content": "NTR Non-Tax Revenue", "page": 3, "level": 2}}], [{"headings_0": {"content": "PCA", "page": 3, "level": 2}}, {"headings_1": {"content": "NTR Non-Tax Revenue", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "PPDA", "metadata": {"headings": [{"headings_0": {"content": "PPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "PCA", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Public Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "PCA", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "|PS/ST", "metadata": {"headings": [{"headings_0": {"content": "|PS/ST", "page": 3, "level": 3}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 2}}], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Permanent Secretary / Secretary to Treasury TSA Treasury Single Account \nTSSA Treasury Sub Single Account \\| \nUBA Uganda Banker\u2019s Association \nREPORT OF THE AUDITOR-GENERAL \nON THE FINANCIAL STATEMENTS OF KITAGWENDA DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\"\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "|PS/ST", "page": 3, "level": 3}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 2}}, [{"headings_0": {"content": "|PS/ST", "page": 3, "level": 3}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 2}}], [{"headings_0": {"content": "|PS/ST", "page": 3, "level": 3}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 2}}], [{"headings_0": {"content": "|PS/ST", "page": 3, "level": 3}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 2}}], [{"headings_0": {"content": "|PS/ST", "page": 3, "level": 3}}, {"headings_1": {"content": "PPDA", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}], "page": 4, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kitagwenda 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 Kitagwenda District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section sl 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": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters \nEntities prepare budgets every year which provide expected revenue and expenditure ~ for the year. The budgets are supported by work plans that show what specific activities and out-puts the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kitagwenda District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX. 27,089,732,018 out of which UGX. 25,811,699,671 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 3}}, {"headings_1": {"content": "|PS/ST", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 3}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "SN Details \nBudget Warrants % age of UGX (B) warrants", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 3}}]], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(B/A)", "metadata": {"headings": [{"headings_0": {"content": "(B/A)", "page": 5, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Ea", "metadata": {"headings": [{"headings_0": {"content": "Ea", "page": 5, "level": 3}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 1}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| Recurrent (Wage) \u2014 \n\"16,354,053,066 \\| 16,354,053,062 100\u00b0 \\_\\_\\_ Recurrent (Non-wage) 7,409,190,122 6,134,157,779 \n\\|3 Development 3,326,488,830 3,323,488,830 99 [Total [27,089,732,018 \\|25,811,600,671\\| os \nOut of the total warrants of UGX.25,811,699,671, I reviewed the utilisation of warrants worth UGX. 15,788,645,370 (61%) as summarised in the table below; \nDetails Actual Cumulative Cumulative expenditure Actual age out of (UGX) expenditure total warrants \u201cWage expenditure \\_\\_\\_\\_\\_\\_\\_\\_\\| 788 \\| \n(Payroll 13, 715,648, 13,715,648,788 86.9", "metadata": {"headings": [{"headings_0": {"content": "Ea", "page": 5, "level": 3}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 1}}, [{"headings_0": {"content": "Ea", "page": 5, "level": 3}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 1}}], [{"headings_0": {"content": "Ea", "page": 5, "level": 3}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 1}}], [{"headings_0": {"content": "Ea", "page": 5, "level": 3}}, {"headings_1": {"content": "(B/A)", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "audit/FS-audit)", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 5, "level": 8}}, {"headings_1": {"content": "Ea", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "audited", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 5, "level": 8}}, {"headings_1": {"content": "Ea", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ee ee JEDER", "metadata": {"headings": [{"headings_0": {"content": "ee ee JEDER", "page": 5, "level": 3}}, {"headings_1": {"content": "audit/FS-audit)", "page": 5, "level": 8}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Formerly SFG", "metadata": {"headings": [{"headings_0": {"content": "ee ee JEDER", "page": 5, "level": 3}}, {"headings_1": {"content": "audit/FS-audit)", "page": 5, "level": 8}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Eee mr Sasa", "metadata": {"headings": [{"headings_0": {"content": "Eee mr Sasa", "page": 5, "level": 1}}, {"headings_1": {"content": "ee ee JEDER", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "projects \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review, \nNo Observation Recommendation 1.1.1 Revenue Performance \nPerformance of Local Revenue \nThe Accounting Officer According to the approved budget, the entity was supposed to should design strategies collect Local revenue to the tune of UGX 651,388,210 however; by on how to realise the end of the year only UGX 181,069,924 had been collected collection of all sources representing 28% performance as shown in the table below and of budgeted revenue. detailed in Appendix 1(a) \nThe Accounting Officer should follow up with Actual Variance the relevant authorities", "metadata": {"headings": [{"headings_0": {"content": "Eee mr Sasa", "page": 5, "level": 1}}, {"headings_1": {"content": "ee ee JEDER", "page": 5, "level": 3}}, [{"headings_0": {"content": "Eee mr Sasa", "page": 5, "level": 1}}, {"headings_1": {"content": "ee ee JEDER", "page": 5, "level": 3}}], [{"headings_0": {"content": "Eee mr Sasa", "page": 5, "level": 1}}, {"headings_1": {"content": "ee ee JEDER", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Sollections", "metadata": {"headings": [{"headings_0": {"content": "Sollections", "page": 6, "level": 2}}, {"headings_1": {"content": "Eee mr Sasa", "page": 5, "level": 1}}], "page": 6, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "and ensure that the \\| \\_\\_ \\_ \\_ . \n152,952,873 82,436,037 issue of the Limestone Revenues \nQuarry is resolved. \n\\| \nNon-Tax 415,999,300 28,117,051 387,882,249 \nRevenues \n651,388,210 181,069,924 470,318,286 \nRevenue \nUnder collection of Local revenue denied the entity resources for implementation of the following planned activities. \nActivity \nPurpose of the un- Budget implemented \nAmount activities", "metadata": {"headings": [{"headings_0": {"content": "Sollections", "page": 6, "level": 2}}, {"headings_1": {"content": "Eee mr Sasa", "page": 5, "level": 1}}, [{"headings_0": {"content": "Sollections", "page": 6, "level": 2}}, {"headings_1": {"content": "Eee mr Sasa", "page": 5, "level": 1}}], [{"headings_0": {"content": "Sollections", "page": 6, "level": 2}}, {"headings_1": {"content": "Eee mr Sasa", "page": 5, "level": 1}}]], "page": 6, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| this compromises the 19,653,197 Tl", "metadata": {"headings": [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}], "page": 6, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Purchase of fuel and \npayment of \nquality of services \nallowances \nPurchase of goats, To facilitate low \n387,882,249 construction of income households. \nadministration block \nTo provide office \nspace for headquarter \nOfficials. \nCouncil meetings (4 To facilitate planning 26,870,000 council sittings held \nfor the District. \ninstead of 6) \nRevenue mobilisation To enhance local 6,320,000 revenue collection \nThe under collection of local revenue was attributed to; \ne Non-enrolment of the district on IRAS. \ne Non collection of local revenue from Kanara limestone quarry. \nNo-- \\|-Osservation \nRecommendation - - \nProgramme Approved Warrants Variance Budget \nge perf orm \nanc", "metadata": {"headings": [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}, [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}], [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}], [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}], [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}], [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}]], "page": 6, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "e AGRO- 2,007,576,500 1,970,163,498 37,413,002 98 INDUSTRIALIZ \nATION \nCOMMUNITY 34,210,744 34,210,744 - 100 MOBILIZATIO \nN \nAND \nMINDSET \nCHANGE \nDEVELOPMENT 347,068,413 303,387,873 43,680,540 87 PLAN \nIMPLEMENTAT \nION \nGOVERNANCE 3,952,783,096 3,478,258,342 474,524,754 88 AND \nSECURITY \nHUMAN 18,417,863,781 17,760,161,953 657,701,828 96 CAPITAL \nDEVELOPMENT \nINTEGRATED 281,357,461 246,363,816 34,993,645 88 TRANSPORT \nINFRASTRUCT \nURE \nAND \nSERVICES \nNATURAL 230,632,243 216,463,361 14,168,882 94 RESOURCES, \nENVIRONMEN \nT, CLIMATE \nCHANGE, \nLAND AND \nWATER \nMANAGEMENT \nPRIVATE 112,756,206 109,933,106 2,823,100 97 SECTOR \nDEVELOPMENT \nPUBLIC 1,689,422,362 1,686,256,978 3,165,384 100 SECTOR \nTRANSFORMA \nTION \nSUSTAINABLE 8,030,606 2,500,000 5,530,606 31 URBANISATIO \nN \nAND \nHOUSING \nTOURISM 8,030,606 4,000,000 4,030,606 50 DEVELOPMENT \nGrand Total 27,089,732,018\\| 25,811,699,671\\| 1,278,032,347 95 \\| \nThe Accounting Officer did not provide the audit team with the activities which were either partially or not implemented at all due to the failure to realize the UGX 1,278,032,347. \n\"", "metadata": {"headings": [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}, [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}], [{"headings_0": {"content": "| this compromises the 19,653,197 Tl", "page": 6, "level": 3}}, {"headings_1": {"content": "Sollections", "page": 6, "level": 2}}]], "page": 7, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - 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Copy", "type": "paragraph"}}, {"content": "40) syueiem Jopun SWoS uo 4oy SPUNJ 4UNAB4 JO Nu 4NAIB4 1.931", "metadata": {"headings": [{"headings_0": {"content": "40) syueiem Jopun SWoS uo 4oy SPUNJ 4UNAB4 JO Nu 4NAIB4 1.931", "page": 8, "level": 1}}, {"headings_1": {"content": "UONEPUSWWOIDY", "page": 8, "level": 4}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Jdaems Aq", "metadata": {"headings": [{"headings_0": {"content": "Jdaems Aq", "page": 8, "level": 3}}, {"headings_1": {"content": "40) syueiem Jopun SWoS uo 4oy SPUNJ 4UNAB4 JO Nu 4NAIB4 1.931", "page": 8, "level": 1}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "aunjie4 slawle) \u201914]9N suauiey padejaq JapiAoud quowAed aunyie4 paseaja4 0} J9ABU pajeiauab 0} 0}", "metadata": {"headings": [{"headings_0": {"content": "aunjie4 slawle) \u201914]9N suauiey padejaq JapiAoud quowAed aunyie4 paseaja4 0} J9ABU pajeiauab 0} 0}", "page": 8, "level": 3}}, {"headings_1": {"content": "Jdaems Aq", "page": 8, "level": 3}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "sem 350 \u2018paquawea\\|du! 319M", "metadata": {"headings": [{"headings_0": {"content": "aunjie4 slawle) \u201914]9N suauiey padejaq JapiAoud quowAed aunyie4 paseaja4 0} J9ABU pajeiauab 0} 0}", "page": 8, "level": 3}}, {"headings_1": {"content": "Jdaems Aq", "page": 8, "level": 3}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "punj-0d", "metadata": {"headings": [{"headings_0": {"content": "punj-0d", "page": 8, "level": 1}}, {"headings_1": {"content": "aunjie4 slawle) \u201914]9N suauiey padejaq JapiAoud quowAed aunyie4 paseaja4 0} J9ABU pajeiauab 0} 0}", "page": 8, "level": 3}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "jo \u2018ae JOU siy yes SS32x3 aunjley Heys spuny ay} Od1 Bunjle4 yeys aunyie4 eqs \u201cINO joouds", "metadata": {"headings": [{"headings_0": {"content": "jo \u2018ae JOU siy yes SS32x3 aunjley Heys spuny ay} Od1 Bunjle4 yeys aunyie4 eqs \u201cINO joouds", "page": 8, "level": 5}}, {"headings_1": {"content": "punj-0d", "page": 8, "level": 1}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "sallla\u0131py P3PaYye ayy Tena 3]29S Bunoyuoy 30 sallejes sjunod2e Pue 40\\} \u201cyeJs Bulsoj!uoW quawusaa06 JO LONDN.ISUOI JOOYDS Sduelldwoy \nJe ddl Paleo 0\\} \n= vonebluf damn sanlanoe yuau\u0131ded WualnIa1 eieuey pue uonisinboe Bunoyuow J0J Jo, Nensiumupe pees", "metadata": {"headings": [{"headings_0": {"content": "jo \u2018ae JOU siy yes SS32x3 aunjley Heys spuny ay} Od1 Bunjle4 yeys aunyie4 eqs \u201cINO joouds", "page": 8, "level": 5}}, {"headings_1": {"content": "punj-0d", "page": 8, "level": 1}}, [{"headings_0": {"content": "jo \u2018ae JOU siy yes SS32x3 aunjley Heys spuny ay} Od1 Bunjle4 yeys aunyie4 eqs \u201cINO joouds", "page": 8, "level": 5}}, {"headings_1": {"content": "punj-0d", "page": 8, "level": 1}}], [{"headings_0": {"content": "jo \u2018ae JOU siy yes SS32x3 aunjley Heys spuny ay} Od1 Bunjle4 yeys aunyie4 eqs \u201cINO joouds", "page": 8, "level": 5}}, {"headings_1": {"content": "punj-0d", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "aunjiey", "metadata": {"headings": [{"headings_0": {"content": "aunjiey", "page": 8, "level": 1}}, {"headings_1": {"content": "jo \u2018ae JOU siy yes SS32x3 aunjley Heys spuny ay} Od1 Bunjle4 yeys aunyie4 eqs \u201cINO joouds", "page": 8, "level": 5}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "PSPSHe Aq jo YeIs 40) \u201cyeys s}soD JIpne jan paas peoy abpugq", "metadata": {"headings": [{"headings_0": {"content": "PSPSHe Aq jo YeIs 40) \u201cyeys s}soD JIpne jan paas peoy abpugq", "page": 8, "level": 5}}, {"headings_1": {"content": "aunjiey", "page": 8, "level": 1}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "metadata": {"headings": [{"headings_0": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}, {"headings_1": {"content": "PSPSHe Aq jo YeIs 40) \u201cyeys s}soD JIpne jan paas peoy abpugq", "page": 8, "level": 5}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Jo uo \"SJUELIEM eleuey", "metadata": {"headings": [{"headings_0": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}, {"headings_1": {"content": "PSPSHe Aq jo YeIs 40) \u201cyeys s}soD JIpne jan paas peoy abpugq", "page": 8, "level": 5}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "metadata": {"headings": [{"headings_0": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, {"headings_1": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "sa1ejes pue Ausnpu\u0131 jou JOU \nSanlampe SJUBHIEM Tep\u2018osb'se6 8ET'b0S'T 828'SbL'0L 660\u2019689\u2019295\u2019T \u20ac\u20ac6'bbb'ET \nJou sanianoe SANA paule\\|dxe \n\u20ac\u20ac7'Z6T'S bL0'S6b\u20198E as\u0131l\u0131yn vonebuu dIMN jou UONDN.NSUO2 \nL2E'912'L2Z 9r6\u2019strioses \u2018pled Jo \npaz\u0131nn eo \nTe 313m B3suodsay J804j9 0\\} \ni", "metadata": {"headings": [{"headings_0": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, {"headings_1": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}, [{"headings_0": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, {"headings_1": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}], [{"headings_0": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, {"headings_1": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}], [{"headings_0": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, {"headings_1": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}], [{"headings_0": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, {"headings_1": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}], [{"headings_0": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, {"headings_1": {"content": "Aq d4apun ODI waIsAS uolsuad Ay\u0131nye\u01316 'SIEa.1P saUejeS 10} JuawAed sallejes", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "uogenissqQ", "metadata": {"headings": [{"headings_0": {"content": "uogenissqQ", "page": 8, "level": 1}}, {"headings_1": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\_ Bumoys aWWeIBOIg MVIMLSNGNI ALINNWWOD LLVZITIGOW IWdOTIA3Q VINAWAIdWI ONVNYSAO9 GALVYOSILNI \n1er a\u0131n]ley aje9s-o.ny JO sauejes", "metadata": {"headings": [{"headings_0": {"content": "uogenissqQ", "page": 8, "level": 1}}, {"headings_1": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}, [{"headings_0": {"content": "uogenissqQ", "page": 8, "level": 1}}, {"headings_1": {"content": "EIS ape. yes HES saUejes \u201eels ajam B4aM yeuy", "page": 8, "level": 4}}]], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - 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Copy", "type": "paragraph"}}, {"content": "IN Syn \u2018LN aNVI IN anand NOLLV YNSa\u0131 QWOS spunJ \u2018Aeme", "metadata": {"headings": [{"headings_0": {"content": "IN Syn \u2018LN aNVI IN anand NOLLV YNSa\u0131 QWOS spunJ \u2018Aeme", "page": 8, "level": 1}}, {"headings_1": {"content": "NOLLVZ", "page": 8, "level": 3}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "L \ne", "metadata": {"headings": [{"headings_0": {"content": "IN Syn \u2018LN aNVI IN anand NOLLV YNSa\u0131 QWOS spunJ \u2018Aeme", "page": 8, "level": 1}}, {"headings_1": {"content": "NOLLVZ", "page": 8, "level": 3}}, [{"headings_0": {"content": "IN Syn \u2018LN aNVI IN anand NOLLV YNSa\u0131 QWOS spunJ \u2018Aeme", "page": 8, "level": 1}}, {"headings_1": {"content": "NOLLVZ", "page": 8, "level": 3}}]], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Sy", "metadata": {"headings": [{"headings_0": {"content": "Sy", "page": 8, "level": 8}}, {"headings_1": {"content": "IN Syn \u2018LN aNVI IN anand NOLLV YNSa\u0131 QWOS spunJ \u2018Aeme", "page": 8, "level": 1}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\u00ae e e sul \\|", "metadata": {"headings": [{"headings_0": {"content": "Sy", "page": 8, "level": 8}}, {"headings_1": {"content": "IN Syn \u2018LN aNVI IN anand NOLLV YNSa\u0131 QWOS spunJ \u2018Aeme", "page": 8, "level": 1}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "oN", "metadata": {"headings": [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}], "page": 8, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "No Observation Recommendation \u201c2", "metadata": {"headings": [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}], "page": 9, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Carrying out micro scale irrigation activities.\n2. Construction of Kanara Seed school", "metadata": {"headings": [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}], "page": 10, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Refer to Appendix 1(c) for details \nManagement Response \nThe Accounting Officer explained that some of the planned activities were not implemented due to the following reasons; \ne Less funds were released for some activities. \ne Delays by some contractors who could not complete their works in time. \nNo.\\}- Program Activity Sourc Total Pictorial -~-\\}-Summary Audit Manageme me details eof expend evidence of conclusio nt funds iture findings n Response (UGX) \n(Time, \n\u2018Bns \nQuality, \nQuantity, \nCost and \nFunctiona \nlity)", "metadata": {"headings": [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}, [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}], [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}]], "page": 10, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Integrated Mechani URF 0.025 Y Hi At the time There road The road \\| Transport zed \nnk of works was Infrastruct mainten \ninspection were maintained ure and ance of \nthe road unsatisfact in January Services 12.6 km \nhad ory 2023 and of [ portholes, because of Nyabban \\| as well as the heavy i-Kinaga- \u2014\\_ over rains more Kicwamb grown grass grew a road \nvegetation", "metadata": {"headings": [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}], "page": 11, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "on the side- and \nlines. We in bushes on addition the sides. experienced budget cuts which contributed to our failure to employ routine manual maintenance labourers/ro ad gangs for bush \nclearing and pothole \nfilling Construc DDEG 0.027 \nAt the time Works tion of \\_ of were the \nEr] wit] inspection, complete x Finny \\| the \nDistrict \nHeadqua ET \\| planned \nrter works had \\| \nBuilding \n\"\\| \\| been done. \\|", "metadata": {"headings": [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}, [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}], [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}], [{"headings_0": {"content": "oN", "page": 8, "level": 2}}, {"headings_1": {"content": "Sy", "page": 8, "level": 8}}]], "page": 11, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "oN", "page": 8, "level": 2}}], "page": 11, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should engage the relevant authorities to ensure that unrealized funds are sent in the subsequent Financial Year. \n1.7.1 The service delivery under focus areas \nwater quality testing. \nEducation \u00b0 The District did not The Accounting Officer Development follow the required budget \nshould always follow the Grant allocation guidelines during guidelines when budgeting. allocating resources.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "oN", "page": 8, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "oN", "page": 8, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "oN", "page": 8, "level": 2}}]], "page": 11, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Under allocation of funds to capital investments denies the intended service delivery from the infrastructure and may encourage allocation of funds to", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ineligible/wasteful", "metadata": {"headings": [{"headings_0": {"content": "ineligible/wasteful", "page": 12, "level": 2}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "activities/items. \nMicroscale e Irrigation equipment was e The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "ineligible/wasteful", "page": 12, "level": 2}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 12, "level": 2}}, {"headings_1": {"content": "ineligible/wasteful", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "not delivered to farmers should ensure that equipment is delivered to", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 12, "level": 2}}, {"headings_1": {"content": "ineligible/wasteful", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "all the farmers who paid for This fails the purpose for which", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "irrigation", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "co-founding.", "metadata": {"headings": [{"headings_0": {"content": "co-founding.", "page": 12, "level": 2}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "the funds were disbursed and \npoor implementation of the \nprogram during the financial \nyear. \ne Works were progressing e The Accounting Officer behind schedule. should ensure the contractor completes works", "metadata": {"headings": [{"headings_0": {"content": "co-founding.", "page": 12, "level": 2}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "co-founding.", "page": 12, "level": 2}}], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "on time as agreed in the Education service delivery to \ncontract. \nthe beneficiaries has been \ndelayed \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nresulting into a revised wage budget of UGX. 16,354,053,066 that the-wage budget - which was all warranted. \nis fully utilized as", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "co-founding.", "page": 12, "level": 2}}, [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "co-founding.", "page": 12, "level": 2}}], [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "co-founding.", "page": 12, "level": 2}}], [{"headings_0": {"content": "Implication", "page": 12, "level": 2}}, {"headings_1": {"content": "co-founding.", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], "page": 13, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Out of the total warrants, UGX. 13,715,648,788 was utilized by the DLG resulting in un-utilized warrants of UGX. 2,638,404,274 representing utilization of 84% as summarized in the table below and in Appendix 2; \nApprov Supple Revised Warran Payment Unspent mentar Budget ts UGX. s UGX. Balance y UGX. UGX. Bn Bn Bn UGX. Bn Bn \n1,989 16,354 16,354 13,715 2,638 From the analysis, I noted that; \nThere was an under absorption of UGX. 2,638,404,274 e \nThe supplementary funding of UGX. 1,989,932,869 was not utilized e \nL \n2.2 Inconsistencies in Employee Details \nThe Accounting A total of 61 employees on the payroll had inconsistencies in Officer should engage their dates of birth, captured in the payroll and data captured by the affected staff and NIRA on the National IDs. The information is critical in the ensure that employee identification of an individual. \nrecords are duly updated and brought Inconsistent information undermines the integrity of the District\u2019s to the attention of the records and may complicate the employee service history and Ministry of Public retirement procedures. Where the errors in dates of birth Service within a increase the length of service, it may lead to the irregular specified timeline for extension of employee service. \nappropriate action. \nThe Accounting Officer explained that Management had taken note of the highlighted cases and will immediately submit to the Ministry of Public Service for reconciliation of the employee records on IPPS as per the correct dates of birth on the National", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}, [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}], [{"headings_0": {"content": "planned.", "page": 13, "level": 8}}, {"headings_1": {"content": "Implication", "page": 12, "level": 2}}]], "page": 13, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Identity Cards.", "metadata": {"headings": [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}], "page": 13, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "U \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the The \nAccounting accuracy of the payroll including planning, budgeting and Officer should ensure payments for the period of four years (2019/2020-2022/2023). \ntimely reconciliation of the amounts \nI noted that; \nbefore effecting a) Under-remittance of UGX.316,304,599 of statutory payments. deductions were made by the entity during the period. \nb) Under-remittance of UGX.160,141,275 of non-statutory deductions were made by the entity during the period. \nThe Accounting -Officer explained that Management had taken these names on the note and will ensure recovery from all those who retired before payroll. For staff on payment of their pension and gratuity using a recovery form transfer of service, NS20b. the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations. In addition, amounts", "metadata": {"headings": [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}, [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}], [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}], [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}], [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}], [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}]], "page": 13, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "paid irregularly should be \\_ recovered. \n\u20ac) Review of the Entity Staff Establishment \nThe \nAccounting \nDuring the audit, I undertook procedures to review the Officer should re- completeness and relevancy of the entity establishment and assess the District\u2019s noted that; establishment and i) Out of 137 approved positions, a total of 102 positions liaise with the \nwere filled leaving a gap of 43 vacant positions. In responsible \naddition, 8 positions were over-filled. \nstakeholders with a view to mobilizing \nii) The entity did not have an approved and costed staff resources to fill establishment for primary, secondary and\\_ tertiary critical positions to institutions while the staff structure for health facilities enhance service issued by Ministry of Health was not incorporated into the delivery. \ndistrict approved structure. \nThe Accounting The Accounting Officer explained that Management had taken \nOfficer should engage note and will immediately request for clearance to recruit based \nthe District Service on the available wage to fill the most critical vacancies in the \nCommission and District as per the staff structure. \nMinistry of Public Service to develop and implement a costed staff structure for the District. \nOTHER MATTER \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS", "metadata": {"headings": [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}, [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}], [{"headings_0": {"content": "Identity Cards.", "page": 13, "level": 3}}, {"headings_1": {"content": "planned.", "page": 13, "level": 8}}]], "page": 14, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "AREAS)", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 14, "level": 2}}, {"headings_1": {"content": "Identity Cards.", "page": 13, "level": 3}}], "page": 14, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and \nKitagwenda District received UGX\u00b0294,102,452 (100%) of the budgeted funds for the financial year 2022/23 and spent all of it resulting into 100% performance. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "AREAS)", "page": 14, "level": 2}}, {"headings_1": {"content": "Identity Cards.", "page": 13, "level": 3}}, [{"headings_0": {"content": "AREAS)", "page": 14, "level": 2}}, {"headings_1": {"content": "Identity Cards.", "page": 13, "level": 3}}], [{"headings_0": {"content": "AREAS)", "page": 14, "level": 2}}, {"headings_1": {"content": "Identity Cards.", "page": 13, "level": 3}}]], "page": 14, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 15, "level": 2}}, {"headings_1": {"content": "AREAS)", "page": 14, "level": 2}}], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "quantity Rural Water and Borehole drilling inclusive 4 \n4 Sanitation Sub- of hydrogeological survey \n\\| \nGrant Borehole rehabilitation 7 8 (traditional 3 stance Latrine 1 1 \u2014 component) \nconstruction with a urinal \n2 Piped Water Support Ntara-Kichwamba \\| 1 \n1 Sub-Grant source development", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 15, "level": 2}}, {"headings_1": {"content": "AREAS)", "page": 14, "level": 2}}], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 15, "level": 2}}, {"headings_1": {"content": "quantity", "page": 15, "level": 2}}], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 15, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 15, "level": 2}}], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "I 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": "component)", "page": 15, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 15, "level": 2}}], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations \nI noted the following areas where management had commendable performance; \n\u00b0 All the budgeted funds were received. \nAll the funds were fully utilized as planned. \n\u00b0 \n\u00b0 There were no variances between the budgeted amount and the required percentage allocation of rural water and sanitation sub-grant (traditional component) and piped water sun-grant (UGIFT component) \nAll of the projects in the water grant work plan were approved in the five-year", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "development plan.", "metadata": {"headings": [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The projects in the approved work plan and those included on the indicative list of capital investments were all eligible. \nThe district undertook desk and field appraisals for all of the projects as evidenced by activity reports, analysis sheets, environmental and\\_ social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. \nAll of the ongoing UGFIT projects (seed schools and health centre upgrades) had \n3.1.2 Areas of Improvement \nHe RM AS \nI noted the following areas where the District needs improvement; \n3.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \ne The proposed investments are derived from the approved LG Development Plan. e prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \noe provides an indicative list of capital investments and other development activities to be funded. \ne stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI noted the following; \nAn analysis of the water budget allocations for the Sub counties revealed that e \nthe District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 3. \n\\| SN Category Sub County/Town Budget Ranking Rank Council Name Amount based on need interpretation \\| 1 Sub County with Ntara SC \n131,465,905 6 \nLeast needy by most allocation rank \\| 2 Sub County with Mahyoro SC 3,670,500 2 \nSecond most least allocation needy 3 Sub County with Kanara SC \n0] 3 Third most no allocation Buhanda SC 5 needy Second least needy \nall \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}, [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "development plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "development plan.", "page": 15, "level": 1}}], "page": 16, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the finding and attributed it to the inaccuracy of data of the MWE MIS website. This MWE MIS data is inaccurate and not up to date and the Ministry acknowledges this. This is because contrary to MWE MIS data the estimated data of the District Water Office shows that the Sub County that got \nI reviewed procurement files and noted the following; \noo \ne None of the projects had their procurement contracts awarded by 31% October", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "development plan.", "page": 15, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "development plan.", "page": 15, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "development plan.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2022. Appendix 4 refers. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 16, "level": 1}}, {"headings_1": {"content": "development plan.", "page": 15, "level": 1}}], "page": 17, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}], "page": 17, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the delay to contract the projects within the required time frame but added that the contracts were later awarded and all the projects were fully completed within the financial year. \nRecommendation \nThe Accounting Officer should always comply with the grant implementation", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}, [{"headings_0": {"content": "delivery.", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "3.1.2.3 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "o All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \noe All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the o \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \no All boreholes fitted with hand pumps should have a minimum yield of 500litres/hour. \nAll LGs should discontinue the use of GI pipes and concentrate on using stainless e\u00b0 \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nOne (01) project did not have its designs approved by the Ministry of Water and oe \nEnvironment as shown in the Appendix 5 \nAs a result, the project may not meet the minimum standards required by the MoWE. \nThe \nOfficer \nthat there was a mutual consensus between the \nPartially/non-functional projects lead to loss of funds and: derai!:the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the accuracy of this reported data obtained from the Annual Work plan report may not be 100% correct but it\u2019s true that most of the facilities are failing as a result of;", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Elapsed life span\n2. Negligence and breach of duty of care of water user committees, local councils and community members", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "However, management has noted this concern and actions to correct, report and update the data as well as conducting massive community sensitization on maintenance of facilities, re-activation and refresher training of Water user committees.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should make arrangements to rehabilitate the non-functional water facilities. \ne The district lacked water quality testing kits which implies that water quality is compromised or high costs incurred by the District using third parties to carry out the water quality testing. \nThe Accounting Officer explained that they used an accredited water quality testing institution (Midwest Umbrella of Water and Sanitation) with licensed water quality testing laboratory. This was because the funds received were insufficient to procure water quality testing kits and reagents to enable the testing of the 20% of the old facilities as recommended by the ministry. In addition, the kits are limited to certain parameters and key parameters such as e-coli (faecal contamination), Total coliforms, etc. cannot be tested with the kits. However, management plans to procure some kits and train staff in this aspect in the F/Y 2024/25.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], "page": 18, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should acquire water quality testing kits in place as par the guidelines. In addition, partnerships should be exploited with existing government institutions, such as NWSC with water testing laboratories for much more complex water testing requirements. \nThe following activities were undertaken; SN Activity \nPlanned quantity Actual", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 8}}]], "page": 18, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 Construction of Kanara Secondary seed school 2 \n1 \\| \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas where management had commendable performance; \no All the activities in the Annual work plan and budget were implemented hence achieving the objectives for the financial year. \no The district had a land titile for the implemented project Kanara Seed Schhol. \no All the infrastructure observations forexampla designs based on user needs, minutes of site meetings, material test results, utilisation of Personal Protective Equipment and existence of other safety measures on site where all available. \n3.2.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n3.2.2.1 Funding and Absorption \nThe District received 100% of the budgeted funds of UGX 1,760,632,286. Out of the received funds, UGX 850,263,665 (48%) was spent, leaving UGX 910,368,621 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "quantity", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}], "page": 19, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "a Se \\| \n(A) (B) (C) E=(B-C) \nD=(A-B) \\_ \\| BER Capital 1,685,609,018 1,685,609,018 775,240,670 910,360,348 368,348 development \nRecurrent 023,268 75,023,268 75,023,268", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 19, "level": 1}}, {"headings_1": {"content": "quantity", "page": 19, "level": 1}}]], "page": 19, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "75,023,268", "metadata": {"headings": [{"headings_0": {"content": "75,023,268", "page": 19, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 19, "level": 1}}], "page": 19, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 19, "level": 2}}, {"headings_1": {"content": "75,023,268", "page": 19, "level": 4}}], "page": 19, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1,760,632, 1,760,632,286 850,263,938 910,368,621 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \noe Construction of Kanara Seed Secondary School. \nImplementation. cf-UGiFT activities \n3.2.2.2 Inspection of UGIFT activities \nI conducted physical inspections of the UGIFT project implemented at UGX. 1,760,632,286 on 13 December 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Remarks \\| Pictorial Recommendation (Time, Quality, Evidence \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 19, "level": 2}}, {"headings_1": {"content": "75,023,268", "page": 19, "level": 4}}, [{"headings_0": {"content": "ae", "page": 19, "level": 2}}, {"headings_1": {"content": "75,023,268", "page": 19, "level": 4}}], [{"headings_0": {"content": "ae", "page": 19, "level": 2}}, {"headings_1": {"content": "75,023,268", "page": 19, "level": 4}}]], "page": 19, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 2}}, {"headings_1": {"content": "ae", "page": 19, "level": 2}}], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 Construction of Start date: 28\" Dec \nThe Accounting Kanara Seed 2022 wit Officer should Secondary School End date: June 2024 \\| \nensure the award a contractor who is Contractor: Sky At the time of audit", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 20, "level": 2}}, {"headings_1": {"content": "ae", "page": 19, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 20, "level": 2}}, {"headings_1": {"content": "ae", "page": 19, "level": 2}}]], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "If #", "metadata": {"headings": [{"headings_0": {"content": "If #", "page": 20, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 2}}], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "capable so that worth \ninspection, works were \\| \\_ \\| \nplanned works is = \n\\_\\| \nprogressing but behind \u201eu \n\\| completed time. on Contract schedule. \u201a Administrati \\| \namount: UGX onblock", "metadata": {"headings": [{"headings_0": {"content": "If #", "page": 20, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 2}}, [{"headings_0": {"content": "If #", "page": 20, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 2}}], [{"headings_0": {"content": "If #", "page": 20, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1,760,632,286", "metadata": {"headings": [{"headings_0": {"content": "1,760,632,286", "page": 20, "level": 2}}, {"headings_1": {"content": "If #", "page": 20, "level": 4}}], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Challenges faced u are \\|\\| Amount paid to negative media inspection date: communication and \nUGX 850,263,665 lack of sensitization on HIV/AIDS, missing out \non", "metadata": {"headings": [{"headings_0": {"content": "1,760,632,286", "page": 20, "level": 2}}, {"headings_1": {"content": "If #", "page": 20, "level": 4}}], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "government", "metadata": {"headings": [{"headings_0": {"content": "government", "page": 20, "level": 2}}, {"headings_1": {"content": "1,760,632,286", "page": 20, "level": 2}}], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "programmes \nlike \nmosquito nets for the \nage site workers. lScence \\_\\| \\| block and \u0131 \u0131 multipurpo \\| The Accounting Officer se hall attributed the delayed \nconstruction of Kanara \nSeed School, to the \nlack of capacity on the \npart of the Contractor. \nIn addition to having \nmore than one site to \nconstruct. \nLE \naa \n3.3.1 observations Er \nI noted the following areas where management had commendable performance; \no All the projects/programs under the Education Development Grant were screened for likely environmental and social impacts, had environment and social management plans and implemented the prescribed mitigation measures \no The Local Government incorporated education development grants project activities into the district plans and budgetary framework. \no The entity did not spend any funds on ineligible activities contrary to the", "metadata": {"headings": [{"headings_0": {"content": "government", "page": 20, "level": 2}}, {"headings_1": {"content": "1,760,632,286", "page": 20, "level": 2}}, [{"headings_0": {"content": "government", "page": 20, "level": 2}}, {"headings_1": {"content": "1,760,632,286", "page": 20, "level": 2}}], [{"headings_0": {"content": "government", "page": 20, "level": 2}}, {"headings_1": {"content": "1,760,632,286", "page": 20, "level": 2}}], [{"headings_0": {"content": "government", "page": 20, "level": 2}}, {"headings_1": {"content": "1,760,632,286", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "government", "page": 20, "level": 2}}], "page": 21, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "o There were no diversions to activities outside approved Education Development grant work plan. \no Project Management Committees and Procurement Committees of Projects/programs sought guidance from the district specialists for all contracts. \no All the 3 Projects/programs worth UGX 207,516,000, contract managers were appointed from user groups or sector specialists. \no All the 3 projects worth UGX 207,516,000 were sufficiently supervised by their respective user committees. \no All the 3 projects implemented during the financial year submitted monthly physical progress reports as per the guideline. I further noted that all the projects/programs submitted their monthly financial reports to the AO for onward submission to the MoES. \neo SFG Projects/programs were reviewed by the Internal auditor. \no All projects implemented the recommendations made by the DLG. \no All payment certificates were reviewed and certified by the Internal Auditor. \n3.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.3.2.1 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "government", "page": 20, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "government", "page": 20, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 21, "level": 1}}, {"headings_1": {"content": "government", "page": 20, "level": 2}}]], "page": 21, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], "page": 21, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Selection of schools/projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District does not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools \nrehabilitation or construction of service-delivery-and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 92% to capital expenditure instead of the required minimum of 95% leading to under allocation by UGX. 5,921,823 (3%) while Investment service costs were over allocated by UGX. 5,921,823 (3%). \nMain Expenditure Threshold as Actual Approved Variance Audit per the percentage budget (UGX) remark guidelines (budget) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}, [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "oo EET expenditure a \\| ac ge 95% \n~~ \nCapital At least Under", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 22, "level": 8}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "207,516,000", "metadata": {"headings": [{"headings_0": {"content": "207,516,000", "page": 22, "level": 1}}, {"headings_1": {"content": "(A)", "page": 22, "level": 8}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "allocation Investment service More than 8% 17,155,393 -3% \ncosts zero but up to \nAllocation \n5% \n100] 224,671,393) [ove nl] \nUnder allocation of funds to capital investments denies the intended service delivery from the infrastructure and may encourage allocation of funds to ineligible/wasteful", "metadata": {"headings": [{"headings_0": {"content": "207,516,000", "page": 22, "level": 1}}, {"headings_1": {"content": "(A)", "page": 22, "level": 8}}, [{"headings_0": {"content": "207,516,000", "page": 22, "level": 1}}, {"headings_1": {"content": "(A)", "page": 22, "level": 8}}]], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "activities/items.", "metadata": {"headings": [{"headings_0": {"content": "activities/items.", "page": 22, "level": 1}}, {"headings_1": {"content": "207,516,000", "page": 22, "level": 1}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer explained that inflation of the fuel prices and the environmental impact assessment costs that were incurred by the department instead of the contractor led to the increase in investment service costs.", "metadata": {"headings": [{"headings_0": {"content": "activities/items.", "page": 22, "level": 1}}, {"headings_1": {"content": "207,516,000", "page": 22, "level": 1}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "activities/items.", "page": 22, "level": 1}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should always follow the grant guidelines when allocating resources,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "activities/items.", "page": 22, "level": 1}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX. 224,671,393 representing 100% funding as detailed in the table below; \n\\| Budgeted amount (UGX) \\| Funds released (UGX) \nVariance (UGX 224,671,393 \\| 224,671,393 0 \n3.3.2.2 Procurement \nIrregularities in the procurement process \nSection 6.2.3 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector for, 2021 requires locally selected projects to follow standard procurement procedures in accordance with the applicable laws and section 6.2.3.1 requires Procurement procedures for the jointly selected and executed development projects to be done in accordance with PPDA Regulations 2014 and guiding criteria provided by MoES. \nI noted the following irregularities in the procurement process; \n3.3.2.2.1 \nFailure to maintain proper Procurement Records \nRegulation 46(1) (b) of the Local Government (PPDA) Regulation, 2006 requires that the entity should maintain contract management records. \nContrary to the above, I observed that the 3 Projects/programs worth UGX 206,326,843 did not maintain contract management records as required. Details in Appendix 5 \nThis denies stakeholders information on the procurements made by the", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "c)", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Projects/programs.", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], "page": 23, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer explained that management takes note of this and pledges to always update procurement action files with contract management records. \nRecommendation \nThe Accounting Officer should ensure that proper procurement records are maintained by the PDU. \n3.3.2.2.2 Failure to include Particular Condition of Contract (PCC) clauses in the Procurement Process \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nI noted that 3 \nwhich could result in environment and social", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}, [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}]], "page": 23, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- -Recommendation \nThe Accounting Officer should ensure that particular condition of contract clauses are included in contracts which could result in environment and social risks.", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \n3.4 MICRO SCALE IRRIGATION \nThe GoU is implementing the micro scale irrigation programme in Kitagwenda District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKitagwenda District received UGX.1,040,915,533 (100%) that was budgeted to implement the following activities. \nSN \\| Category Activity \\| Planned Actual \\|", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}, [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "c)", "page": 22, "level": 2}}]], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "quantity uantity", "metadata": {"headings": [{"headings_0": {"content": "quantity uantity", "page": 24, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1 Capital Development (micro Installation of irrigation 45 \n11 \nscale irrigation equipment) equipment \n2 Complementary services Training of farmers 100 65 Setting up demo farms 1 [4 \\| \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": "quantity uantity", "page": 24, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}, [{"headings_0": {"content": "quantity uantity", "page": 24, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}]], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "quantity uantity", "page": 24, "level": 2}}], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The following were my observations; \n3.4.1 observations \nI noted the following areas where management had commendable performance; \ne All the budgeted fund were recieved by the district. \ne The budgeted amount and the required program percentage allocation for capital development and complementary category were allocated as the grant guideline specifies, 75% capital development and 25% complementart activities. \ne The district did not spend on ineligible activities according to the expenditure", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "quantity uantity", "page": 24, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "quantity uantity", "page": 24, "level": 2}}]], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "vouchers.", "metadata": {"headings": [{"headings_0": {"content": "vouchers.", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "e All expenditure categories for the complimentary services were spent on their specific codes and verification revealed that departmental work plans indicated expenditure codes. \ne The outputs for complemetary activites were adequately quantified in the work plan and the monthly program \nto the \nOfficer were also \no\u00b0 ~Gut-of the total program receipts of UGX. 1,040,915,533, UGX. 222,827,599 (21%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 818,087,534 (79%). Details are in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure absorption", "metadata": {"headings": [{"headings_0": {"content": "vouchers.", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}, [{"headings_0": {"content": "vouchers.", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "vouchers.", "page": 24, "level": 8}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}]], "page": 24, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "metadata": {"headings": [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}], "page": 25, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "I undertook audit on the 5\" December 2023 to ascertain the extent of service e \ndelivery and noted that the District had not installed any of the 11 out of the 45 planned irrigation equipments. \nAs a result of the budget short falls key program activities such as installation of irrigation equipment were not implemented and negatively impacts on the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that Micro-Irrigation grant guidelines require a farmer to co-fund 25% for solar systems and 75% on diesel and petrol system of the total cost. We did not utilise the budget because farmers did not co-fund as the co- funding was too high. \nRecommendation \nThe Accounting Officer should liaise with the responsible Ministry to harmonise and come up with a favourable co-funding payment for the farmers who express their interest in the programme. \n3.4.2.2 Implementation of the Micro irrigation program \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; \nFarmer awareness raising will be based on a communication strategy and user- o \nfriendly communication materials to be developed and issued by MAAIF. \nThe approved farmer deposits the co-payment to the LG General Fund Account. o \nFarmer's co-funding are budgeted, managed and accounted for using \nAs a result of the shortcomings,--the: purpose for which the funds were disbursed resulted into poor implementation of the program during the financial year under review. \nThe Accounting Officer explained that the procurement process started late due to delays in co-funding. He also explained that the contractor has since installed the equipment and the training has commenced.", "metadata": {"headings": [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}, [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}], [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}], [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}], [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}], [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}], [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}], [{"headings_0": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, {"headings_1": {"content": "vouchers.", "page": 24, "level": 8}}]], "page": 25, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}], "page": 26, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Accounting Officer should sensitize the farmers earlier so that they prepare adequately (financially) to ensure that equipment is delivered by supplier on time. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kitagwenda DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn the financial", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "1,040,915,533 1,040,915,533 222,827,999 818,087,534", "page": 25, "level": 3}}]], "page": 26, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "Coordinator.", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 29, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "Coordinator.", "page": 29, "level": 3}}], "page": 30, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/ Divisions/Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation. \n4.2.2 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "Coordinator.", "page": 29, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "Coordinator.", "page": 29, "level": 3}}]], "page": 30, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, T noted the following; \noe No funds were disbursed to any of the 55 SACCOs in the 1\\* Quarter yet UGX.1,375,000,000 was expected per quarter. \ne Only 46 out of the 55 SACCOs received PRF of UGX.1,1150,000,000 in the 2 Quarter. \nOnly 8 out of the 55 SACCOs received UGX. 200,000,000 in the 3 Quarter. \noe \neo 55 SACCOs received a sum of UGX. 4,150,000,000 instead of UGX.25,000,000 \nRecommenaation ~~\" a \nThe Accounting Officer should ensure that SACCOs information is corrected on time and informed him that the matter of late release of funds will be brought to the attention of MoFPED. \n4.2.3 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM-A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}, [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "SACCO.", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}], "page": 31, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the o \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative o \ninternal control systems. \no The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on is a subcommittee. \nSN Governance -: \\| -@bservations Management Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 31, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 30, "level": 3}}]], "page": 31, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 32, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "1. Parish \noe PDCs were fully The Accounting The Accounting", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 32, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 32, "level": 2}}, {"headings_1": {"content": "(DCDO).", "page": 31, "level": 1}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 2}}, {"headings_1": {"content": "Response", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "constituted in all Officer explained that Officer should liaise Committees \nthe 10 PDM the training of PDCs with the MoFPED to (PDC) \nSACCOs. \nrequires funding and ensure that PDCs are e Out of 10 PDCs, \\|as a district the sufficiently facilitated they all held 3 department of trade for their functionality", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 32, "level": 2}}, {"headings_1": {"content": "Response", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "quarterly", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "that is spearheading and also train them meetings. \npillar 3 has no means on how to prepare oe Parish priorities of transport to parish priorities. and action plans traverse in all \nfor the FY parishes and the \n2022/2023 were funding is so small. \nnot prepared by He also added that \n2 PDCs. \nmost of the PDCs are \ne 5 PDCs out of not technical enough \n10 prepared 4 \\|to prepare parish \nquarterly priorities to the \nperformance expected standard, \nreports, 4 PDCs however \nprepared 2 management will", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 32, "level": 2}}, {"headings_1": {"content": "Development", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "quarterly", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 32, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "keep on carrying out \nperformance the trainings and in \nreports and 1 the subsequent years \nPDC did not they will all be well \nprepare. versed with the \ne 10 PDCs preparation \nreceived funding \nof UGX. 750,000 \neach for the \nPDC activities. \nAppendix 7b \n2; SACCO \no All the 10 SACCOs \\| The Accounting The Accounting Committees \nconstituted the Officer explained that Officer should liaise and Sub supervisory, the functionality of with MoFPED to Committees executive sub committees facilitate sub- committees as needs funding since committees and also well as the Loan, most of these ensure that all the however \nfarmers cannot spare SACCOs are existent", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 32, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Production,", "metadata": {"headings": [{"headings_0": {"content": "Production,", "page": 32, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "their time to do free and \nfunctional", "metadata": {"headings": [{"headings_0": {"content": "Production,", "page": 32, "level": 2}}, {"headings_1": {"content": "quarterly", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Marketing,", "metadata": {"headings": [{"headings_0": {"content": "Marketing,", "page": 32, "level": 2}}, {"headings_1": {"content": "Production,", "page": 32, "level": 2}}], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "group work. Some of subcommittees. \n4.2.4 Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "Marketing,", "page": 32, "level": 2}}, {"headings_1": {"content": "Production,", "page": 32, "level": 2}}, [{"headings_0": {"content": "Marketing,", "page": 32, "level": 2}}, {"headings_1": {"content": "Production,", "page": 32, "level": 2}}]], "page": 32, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "(PRE)", "metadata": {"headings": [{"headings_0": {"content": "(PRE)", "page": 33, "level": 6}}, {"headings_1": {"content": "Marketing,", "page": 32, "level": 2}}], "page": 33, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Paragraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund \nunder 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": "(PRE)", "page": 33, "level": 6}}, {"headings_1": {"content": "Marketing,", "page": 32, "level": 2}}], "page": 33, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of \u00b0 \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PPM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations Management Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "(PRE)", "page": 33, "level": 6}}, {"headings_1": {"content": "Marketing,", "page": 32, "level": 2}}, [{"headings_0": {"content": "(PRE)", "page": 33, "level": 6}}, {"headings_1": {"content": "Marketing,", "page": 32, "level": 2}}], [{"headings_0": {"content": "(PRE)", "page": 33, "level": 6}}, {"headings_1": {"content": "Marketing,", "page": 32, "level": 2}}]], "page": 33, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 33, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 33, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Licensing of PDM All SACCOs were not The Accounting The Accounting SACCOs Under the licensed to take on Officer took note Officer should laisse Microfinance the business of and promised to with MoFPED to Institutions Money lending under engage UMRA facilitate PDM Lenders Act Microfinance (Uganda SACCOs on Institutions money Microfinance registration and lenders act as Regulatory licensing under the detailed in Authority), PDM Microfinance", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 33, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 34, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Signing of PRF e UGX5.5Bn was: The. \u00bb\u00bbAccounting The Accounting - \nFinancing transferred to 55 Officer \nOfficer should ensure Agreements \nSACCOs before acknowledged the that PRF agreements signing \nPRF issue and promised are signed and put in financing \nto engage further place. \nagreement as the office of the \ndetailed in Resident State \nAppendix 7e Attorney since all \nFinancing \nTransfer of PRF to agreements were \nSACCOs without PRF delivered and \nfinancing submitted to his \nagreements could office for signing. \nlead to funding \nillegitimate SACCOs \nand loss of PDM \\_ \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 34, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "4.2.5 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 34, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth \u00b0 \nranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan \nmust be a member of a \nsubsistence household on the \nSN\\_\\| Activity - Observations \n\u2018Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}, [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}]], "page": 34, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. Wealth Ranking All parishes did not The Accounting The OPM should of Households carry out wealth Officer", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 35, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "harmonise and ranking during acknowledged the issue a clear identification \nof issue but attributed guidance on how subsistence", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}, [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}]], "page": 35, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "it to the different Parishes should households. Details circulars which are carry out Wealth are in Appendix 7f \nissued from time to ranking. \ntime. \nFailure to identify The Accounting \nsubsistence Officer explained \nhouseholds using the that the District \nwealth ranking tool followed the circular \nand select and Ref: ADM \nimplement prioritized 94/156/02- \nprojects may implementation of \nundermine the the Parish \nachievement of pillar Development model \nobjectives and disbursement \nof the Parish \nRevolving Fund \n(PRF) issued by the \noffice of the \nPresident on 3% \nJuly 2023. \nThe list of the \npeople under 39% \nwas supposed to be \nprovided by UBOS \nwhich it did not \nprovide hence \nleaving us to use \nthe above issued \ncircular.", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 35, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. Selection and oAll parishes selected The Accounting The Accounting Implementation flagship projects Officer Officer should of", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 35, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "contrary to the acknowledged the encourage the", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 33, "level": 2}}, {"headings_1": {"content": "(PRE)", "page": 33, "level": 6}}], "page": 35, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Prioritized/Flags guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flags guidelines.", "page": 35, "level": 2}}, {"headings_1": {"content": "Response", "page": 33, "level": 2}}], "page": 35, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "issue and promised parishes to be hip Projects 0o9 parishes selected that in the consistent with the flagship projects subsequent PRF flagship projects to that were releases, the achieve the pillar inconsistent with flagship projects objectives. \nundermine \nachievement of the \npillar objectives. \nInsurance \ne All PRF beneficiaries The Accounting The Accounting Policy for who carried out Officer noted the Officer should liaise", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flags guidelines.", "page": 35, "level": 2}}, {"headings_1": {"content": "Response", "page": 33, "level": 2}}, [{"headings_0": {"content": "Prioritized/Flags guidelines.", "page": 35, "level": 2}}, {"headings_1": {"content": "Response", "page": 33, "level": 2}}]], "page": 35, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Farming", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 36, "level": 2}}, {"headings_1": {"content": "Prioritized/Flags guidelines.", "page": 35, "level": 2}}], "page": 36, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "farming enterprises issue and promised with", "metadata": {"headings": [{"headings_0": {"content": "Farming", "page": 36, "level": 2}}, {"headings_1": {"content": "Prioritized/Flags guidelines.", "page": 35, "level": 2}}], "page": 36, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 36, "level": 2}}, {"headings_1": {"content": "Farming", "page": 36, "level": 2}}], "page": 36, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 36, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 36, "level": 2}}], "page": 36, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "in 10 PDM SACCOs to consult the PDM Agricultural \ndid not obtain Secretariat on that Insurance Scheme agricultural \nissue since the \\|to sensitize the insurance policies communication to enterprise groups from \nUAIS. that effect has not and households Appendix 7h yet been received about insurance from the ministry. \nand also encourage Lack of recourse in \nthem to insure their form of insurance will \nfarming enterprises. expose the farming \nenterprises to the \nadverse effects of \nclimate change and \nmay result into failure \nto recover the loan \nfunds. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 36, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 36, "level": 2}}, [{"headings_0": {"content": "Enterprises", "page": 36, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 36, "level": 2}}]], "page": 36, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ORIGIay", "metadata": {"headings": [{"headings_0": {"content": "ORIGIay", "page": 36, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 36, "level": 2}}], "page": 36, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "AUDITOR GENERAL Copy 28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "ORIGIay", "page": 36, "level": 2}}, {"headings_1": {"content": "Enterprises", "page": 36, "level": 2}}], "page": 36, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 2}}, {"headings_1": {"content": "ORIGIay", "page": 36, "level": 2}}], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Appendix i(a): Performance of Local Revenue \nNo Source Approved Actual Variance Reasons for under/over collection Budget Collections ion", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 37, "level": 2}}, {"headings_1": {"content": "ORIGIay", "page": 36, "level": 2}}], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "\u201cTax Revenues _", "metadata": {"headings": [{"headings_0": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "A re 2 me or \\| \nj \\| \n\\| 1 Local Services Tax 84,500,000 71,626,873 12,873,127 Over budgeting 2 Land fees 42,000,000 15,130,000 26,870,000 Over budgeting 1 \nul Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}, [{"headings_0": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}], [{"headings_0": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "103,218,910", "metadata": {"headings": [{"headings_0": {"content": "103,218,910", "page": 37, "level": 3}}, {"headings_1": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "63,636,000 39,582,910 Default rates were high due to the covid-19 pandemic which T \nled some businesses to close. \nOther tax revenues 5,670,000 2,560,000 3,110,000 \nI \nAdministrative fees and \n415,999,300 \n28,117,051 387,882,249 Expectation of revenue from UWA which wasn\u2019t realized. licenses \nTotal Revenue 651,388,210 181,069,924 470,318,286 \nAppendix i(b): Utilization of warrants \nProgramme Warrants Expenditure Variance %age performance \u201cAGRO-INDUSTRIALIZATION 21 197013208 omas", "metadata": {"headings": [{"headings_0": {"content": "103,218,910", "page": 37, "level": 3}}, {"headings_1": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}, [{"headings_0": {"content": "103,218,910", "page": 37, "level": 3}}, {"headings_1": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}], [{"headings_0": {"content": "103,218,910", "page": 37, "level": 3}}, {"headings_1": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}], [{"headings_0": {"content": "103,218,910", "page": 37, "level": 3}}, {"headings_1": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}], [{"headings_0": {"content": "103,218,910", "page": 37, "level": 3}}, {"headings_1": {"content": "\u201cTax Revenues _", "page": 37, "level": 3}}]], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1034700077 | ae", "metadata": {"headings": [{"headings_0": {"content": "1034700077 | ae", "page": 37, "level": 3}}, {"headings_1": {"content": "103,218,910", "page": 37, "level": 3}}], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "COMMUNITY MOBILIZATION AND MINDSET CHANGE 34,210,744 32,706,606 1,504,138 95.6 DEVELOPMENT PLAN IMPLEMENTATION 303,387,873 232,642,045 70,745,828 76.7 GOVERNANCE AND SECURITY \n3,478,258,342 1,910,569,243 1,567,689,099 54.9 HUMAN CAPITAL DEVELOPMENT 17,760,161,953 14,646,717,020 3,193 ;444,933 82.5 INTEGRATED TRANSPORT INFRASTRUCTURE AND 246,363,816 241,166,583 5,197,233 97.9 SERVICES \nNATURAL RESOURCES, ENVIRONMENT, CLIMATE 216,463,361 215,766,488 696,873 99.7 CHANGE, LAND AND WATER MANAGEMENT. \nPRIVATE SECTOR DEVELOPMENT 109,933,106 71,438,032 38,495,074 65.0 PUBLIC SECTOR TRANSFORMATION 1,686,256,978 1,459,040,651 227,216,327 86.5 \\| SUSTAINABLE URBANISATION AND HOUSING 2,500,000 2,500,000 \n100.0 \nTOURISM DEVELOPMENT 4,000,000 4,000,000 100.0", "metadata": {"headings": [{"headings_0": {"content": "1034700077 | ae", "page": 37, "level": 3}}, {"headings_1": {"content": "103,218,910", "page": 37, "level": 3}}, [{"headings_0": {"content": "1034700077 | ae", "page": 37, "level": 3}}, {"headings_1": {"content": "103,218,910", "page": 37, "level": 3}}], [{"headings_0": {"content": "1034700077 | ae", "page": 37, "level": 3}}, {"headings_1": {"content": "103,218,910", "page": 37, "level": 3}}]], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Grand Total", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "25,811,699,671 19,851,253,745 5,960,445,926 76.9 \n34 \nAppendix 1(c): Implementation of planned outputs \nFully implemented out-puts \nNo Program Sub-program PIAP-out \nBudget Total Out-put Total No Number of Out-put expenditure activities in fully the out-put implement UGX \ned \nactivities", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}, [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}], [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}], [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}]], "page": 37, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. HUMAN CAPITAL 01- 1202010201-Basic Requirements 320003-Assets and 202,516,000 3 3 DEVELOPMENT Education,Sports and Minimum standards met by Facilities \nand skills \nschools and training institutions Management\n2. HUMAN CAPITAL 02-Population 1203010513-Service Delivery 000006-Planning and 247,683,171 4 4 DEVELOPMENT Health, Safety and Standards disseminated and \nBudgeting services \nManagement", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3. INTEGRATED 03-Transport \nTE er ALTE ana 09030601-Transport oe Road infrastructure rehabilitated and \nne \nManaried, \nAND SERVICES Development", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "1 1", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 37, "level": 3}}, {"headings_1": {"content": "1034700077 | ae", "page": 37, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "210,731,383", "metadata": {"headings": [{"headings_0": {"content": "210,731,383", "page": 38, "level": 3}}, {"headings_1": {"content": "Grand Total", "page": 37, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "4. INTEGRATED Infrastructure 03-Transport BSUZDANI Capac\u0131ly : Be Beane ss 000017- \n1 1 TRANSPORT and Infrastructure \ntransport infrastructure and 30,000,000 \nINFRASTRUCTURE Services . \nDevelopment and \nservices increased \nAND SERVICES Development , Management", "metadata": {"headings": [{"headings_0": {"content": "210,731,383", "page": 38, "level": 3}}, {"headings_1": {"content": "Grand Total", "page": 37, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nPartially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "210,731,383", "page": 38, "level": 3}}, {"headings_1": {"content": "Grand Total", "page": 37, "level": 3}}, [{"headings_0": {"content": "210,731,383", "page": 38, "level": 3}}, {"headings_1": {"content": "Grand Total", "page": 37, "level": 3}}]], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Po 9 9", "metadata": {"headings": [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "No Program Sub-program PIAP-Outs \nBudget Out-put Total Out-put Total No Number of No \nof No of activities expenditure activities fully partially that were not UGX implemented implemented implemented activities activities \\|", "metadata": {"headings": [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "1. AGRO- 01-Institutional \"01060104-Regular 010017-Machinery 222,827,999 2 0 1 1 INDUSTRIALIZATI Strengthening collection and dissemination acquisition and \nON and of agriculture data maintenance \nCoordination undertaken", "metadata": {"headings": [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "01060203-Enabled agricultural extension supervision \nsystem \n35 \nNo Program \\| Sub-program PIAP-Outs \n=\\| \ndeveloped operationalised\" \nBudget Out-put Total Out-put Total No Number of\\|No \nof No of activities expenditure activities fully partially that were not UGX in the implemented implemented implemented output activities activities \\{ and", "metadata": {"headings": [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}, [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}]], "page": 38, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. HUMAN CAPITAL (or: 1202010201-Basic 320003-Assets and 850,263,665 1 0 1 0 DEVELOPMENT Education,Sport Requirements and Facilities \ns and skills \nMinimum standards met by Management \nschools and training \ninstitutions", "metadata": {"headings": [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nAppendix 2: Utilization of the Wage Budget \n1,073,091,664 3 \\| 0 2 1 \nApproved Budget Supplementary Revised Budget", "metadata": {"headings": [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}, [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}], [{"headings_0": {"content": "Po 9 9", "page": 38, "level": 3}}, {"headings_1": {"content": "210,731,383", "page": 38, "level": 3}}]], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| Expenditure", "metadata": {"headings": [{"headings_0": {"content": "| Expenditure", "page": 39, "level": 3}}, {"headings_1": {"content": "Po 9 9", "page": 38, "level": 3}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Department (UGX) (UGX) \\| (UGX) Release (UGX) \\_ (UGX) Unspent (UGX) Administration 1,541,789,362 87,000,000 1,628,789,362 1,628,789,362 \\| 1,401,608,651 227,180,711", "metadata": {"headings": [{"headings_0": {"content": "| Expenditure", "page": 39, "level": 3}}, {"headings_1": {"content": "Po 9 9", "page": 38, "level": 3}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Community Based Services 118,760,000 - 118,760,000 118,760,000 | 108,638,080 10,121,920", "metadata": {"headings": [{"headings_0": {"content": "Community Based Services 118,760,000 - 118,760,000 118,760,000 | 108,638,080 10,121,920", "page": 39, "level": 2}}, {"headings_1": {"content": "| Expenditure", "page": 39, "level": 3}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Education 8,951,797,927 1,595,132,869 \\_10,546,930,796 10,546,930,796 \\| \\_8,587,918,775 1,959,012,021 Finance 161,000,000 - 161,000,000 160,999,998 108,523,852 52,476,146 Health 2,502,402,013 204,600,000 2,707,002,013 2,707,002,011 2,499,979,701 207,022,310", "metadata": {"headings": [{"headings_0": {"content": "Community Based Services 118,760,000 - 118,760,000 118,760,000 | 108,638,080 10,121,920", "page": 39, "level": 2}}, {"headings_1": {"content": "| Expenditure", "page": 39, "level": 3}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Internal Audit 36,640,000 - 36,640,000 36,640,000 23,293,906 13,346,094", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit 36,640,000 - 36,640,000 36,640,000 23,293,906 13,346,094", "page": 39, "level": 2}}, {"headings_1": {"content": "Community Based Services 118,760,000 - 118,760,000 118,760,000 | 108,638,080 10,121,920", "page": 39, "level": 2}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Natural Resources 180,000,000 = 180,000,000 180,000,000 179,803,588 196,412 n \niL \nPlanning \\_ 39,640,000 - 39,640,000 39,640,000 21,493,895 18,146,105 Production 508,745,895 103,200,000 611,945,895 611,945,895 502,352,682 109,593,213", "metadata": {"headings": [{"headings_0": {"content": "Internal Audit 36,640,000 - 36,640,000 36,640,000 23,293,906 13,346,094", "page": 39, "level": 2}}, {"headings_1": {"content": "Community Based Services 118,760,000 - 118,760,000 118,760,000 | 108,638,080 10,121,920", "page": 39, "level": 2}}, [{"headings_0": {"content": "Internal Audit 36,640,000 - 36,640,000 36,640,000 23,293,906 13,346,094", "page": 39, "level": 2}}, {"headings_1": {"content": "Community Based Services 118,760,000 - 118,760,000 118,760,000 | 108,638,080 10,121,920", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Roads & ENG Engineering 66,845,000 - 66,845,000 66,845,000 66,778,350 66,650", "metadata": {"headings": [{"headings_0": {"content": "Roads & ENG Engineering 66,845,000 - 66,845,000 66,845,000 66,778,350 66,650", "page": 39, "level": 2}}, {"headings_1": {"content": "Internal Audit 36,640,000 - 36,640,000 36,640,000 23,293,906 13,346,094", "page": 39, "level": 2}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "F \nway", "metadata": {"headings": [{"headings_0": {"content": "Roads & ENG Engineering 66,845,000 - 66,845,000 66,845,000 66,778,350 66,650", "page": 39, "level": 2}}, {"headings_1": {"content": "Internal Audit 36,640,000 - 36,640,000 36,640,000 23,293,906 13,346,094", "page": 39, "level": 2}}, [{"headings_0": {"content": "Roads & ENG Engineering 66,845,000 - 66,845,000 66,845,000 66,778,350 66,650", "page": 39, "level": 2}}, {"headings_1": {"content": "Internal Audit 36,640,000 - 36,640,000 36,640,000 23,293,906 13,346,094", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "metadata": {"headings": [{"headings_0": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}, {"headings_1": {"content": "Roads & ENG Engineering 66,845,000 - 66,845,000 66,845,000 66,778,350 66,650", "page": 39, "level": 2}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Trade, Industry & Local", "metadata": {"headings": [{"headings_0": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}, {"headings_1": {"content": "Roads & ENG Engineering 66,845,000 - 66,845,000 66,845,000 66,778,350 66,650", "page": 39, "level": 2}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Water 40,500,000 - + 40,500,000 40,500,000 38,899,500 1,600,500 Grand Total 14,364,120,197 \\_1,989,932,869 16,354,053,066 16,354,053,062 13,715,648,788 2,638,404,274 \\| \n36 \nAppendix 3: Fairness in the distribution of water projects \nSN Sub County \nDistrict average Sub-county Water Variance/ Need \nAmount allocated to the % age of amount allocated \nrate \ncoverage rate \\{the higher fhe Sub County \nto the Sub County out of \n1, Nyabbani sub county \n85 \ninclusive of Rwenjaza \nVariance aint IE, e \nthe total district grant \n96,727,214", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}, [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}]], "page": 39, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. Kanara sub coun SB PO", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}, [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}]], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "3. Ntara sub coun", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "131,465,905 inclusive of Kakaasi \ninclusive of Ruhunga 4", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}, [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}]], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "6. Mahyoro sub coun \n3,670,500", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Appendix 4: Award of contracts & Design Approval \nSN Water Projects/ \nBudgeted Amount Expenditure Was the procurement Was the design \nfacilities \ncontract awarded by 31st approved? \nOctober 2022 \nBorehole drilling inclusive of hydrogeological survey \n116,505,067 104,499,620 N/A Borehole rehabilitation 32,405,058 29,363,999 No N/A 3 stance Latrine construction with a urinal \nSupport Ntara-Kichwamba source development \n17,000,000 15,819,552 N/A \n98,162,327", "metadata": {"headings": [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}, [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}], [{"headings_0": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, {"headings_1": {"content": "Statutory Bodies 136,000,000 - 136,000,000 136,000,000 135,337,773 662,227 |", "page": 39, "level": 3}}]], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "98,000,000", "metadata": {"headings": [{"headings_0": {"content": "98,000,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "264,072,452 \n247,683,171 \n37 \nAppendix 5: Failure to maintain proper Procurement Records \n\\| Procurement Reference No. Contract details \nContractor Contract sum Audit Remarks \\| \n(UGX)", "metadata": {"headings": [{"headings_0": {"content": "98,000,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}, [{"headings_0": {"content": "98,000,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}], [{"headings_0": {"content": "98,000,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}], [{"headings_0": {"content": "98,000,000", "page": 40, "level": 3}}, {"headings_1": {"content": "Dev't iu 80,000,000 A - | _80,000,000 80,000,000 41,020,035 38,979,965", "page": 39, "level": 3}}]], "page": 40, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "metadata": {"headings": [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "of \n2 a: . \nMwijuka HR Services .149,069,55 1. Bid and contract documents for 5 stance Latrine - Kichwamba Quran \nKITAG867/WRKS/2022/23/00033 Construction of 5 stance latrine at \nMwijuka HR Services Busanza P/S in Mahyoro Town Council \nKITAG867/WRKS/2022/23/00032 Construction of 5 stance latrine at \nGalizooka Nutegyeki Nyarurambi P/S in Rwenjaza sub county Tom Ltd \nAppendix 6: Delayed supply and installation of irrigation equipment \nMwijuka HR Services not file on", "metadata": {"headings": [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}, [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}], [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "2. No letter of appointment of contract manager \n28,967,201 No letter of appointment of contract manager", "metadata": {"headings": [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "28,290,087 No letter of appointment of contract manager \nSN Name \nProcurement Ref. No. Supplier Expected Delivery Actual Delivery and Variance Contact Remarks and Installation Installation C= (B-A)", "metadata": {"headings": [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}, [{"headings_0": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}, {"headings_1": {"content": "98,000,000", "page": 40, "level": 3}}]], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "date(A)", "metadata": {"headings": [{"headings_0": {"content": "date(A)", "page": 41, "level": 8}}, {"headings_1": {"content": "| KITAG867/WRKS/2022/23/00015 Construction classroom block and", "page": 41, "level": 3}}], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "date(B)", "metadata": {"headings": [{"headings_0": {"content": "date(B)", "page": 41, "level": 8}}, {"headings_1": {"content": "date(A)", "page": 41, "level": 8}}], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Pf \nI. \n1 \\| Kasingye \\| \n\\| KITAG867/SULPS/2022/ \n\\| ADRITEX(U) \\| \n6\" yet Delivered 7 7 u Aug 0772578293 \\| Delayed delivery \n2023 iS 7 \nNot 4 months \nAlosius 2023/00027 LIMITED \n2 Natukunda KITAG867/SULPS/2022/ ADRITEX (U) 6\" Aug 2023 Not yet Delivered 4 months 0780190968 Delayed delivery \n3 \n\\| \nNtamushobora KITAG867/SUP/2022/23/ ADRITEX(U) 6\" Aug 2023 Not \n\\| yet Delivered 4 months 0772949733 Delayed delivery \n4 fio Nkundabiza \nfoot KITAG867/SUP/2022/23/ [imran ADRITEX (U)", "metadata": {"headings": [{"headings_0": {"content": "date(B)", "page": 41, "level": 8}}, {"headings_1": {"content": "date(A)", "page": 41, "level": 8}}, [{"headings_0": {"content": "date(B)", "page": 41, "level": 8}}, {"headings_1": {"content": "date(A)", "page": 41, "level": 8}}], [{"headings_0": {"content": "date(B)", "page": 41, "level": 8}}, {"headings_1": {"content": "date(A)", "page": 41, "level": 8}}], [{"headings_0": {"content": "date(B)", "page": 41, "level": 8}}, {"headings_1": {"content": "date(A)", "page": 41, "level": 8}}]], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "metadata": {"headings": [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Not yet Delivered 4 months 0785359009 Delayed delivery \n5 Kamasaka Evas KITAG867/SUP/2022/23/ \nDelayed delivery 00024 \nLIMITED \n6 \\| Bimbona John KITAG867/SUP/2022/23/ ADRITEX (U) 6\" Aug 2023 Not yet Delivered \n38 \n0788304035 Delayed delivery \n00024 \n7 \\| Mwebaze KITAG867/SUP/2022/23/ ADRITEX (U) 6\" Aug 2023 Not yet Delivered \\| \nAkiniaga W 00024 LIMITED \n0772065098 Delayed delivery \n\\| 8 \\| Alitwijuka Javis KITAG867/SUP/2022/23/ Fi ADRITEX (U) 6\" Aug 2023 \nNot yet Delivered 4 months 0774514813 Delayed deliver 00024 \n9 \\| Aurelia \n\\| KITAG867/SUP/2022/23/ ne ADRITEX (U) \n6\" Aug 2023 Not yet Delivered 4 months 0772436906 een Delayed delivery \\| Bakahumura 00024 \n10 Fabius KITAG867/SUP/2022/23/ ADRITEX (U) 6\" Aug 2023 Not yet Delivered 4 months 07873416 Delayed delivery \n\\| en [meine Times ens Peeeieeey Byaruhanga 00024 \n11 Magezi Fred KITAG867/SUP/2022/23/ \n00024 \nLIMITED \nAppendix 7a: Delayed Release of Funds to PDM SACCOs \nDate of release No. of PDM SACCOs paid \nAmount paid on the date on the date \nJune 2023 100,000,000 \n39 \nAppendix 7b: Parish Development Committees (PDC) \nSN Does the membership of the Were \nDid the PDC prepare Did the PDC prepare Parish Development committee quarterly parish priorities and parish 5 year plan as (PDC) include those stipulated meetings action plans for the FY stipulated Annex 2 \nin the guidelines? held? 2022/2023 as per structure of the parish", "metadata": {"headings": [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}, [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}], [{"headings_0": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, {"headings_1": {"content": "date(B)", "page": 41, "level": 8}}]], "page": 41, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ee zz 0", "metadata": {"headings": [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], "page": 43, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "ler, Paris jairperson Oo e women Council, Parish Chairperson of the youth Council, Parish Chairperson of persons with Disability Council, Chairperson of the ruling Party at the Parish, and Chairperson of older persons executive committee the parish or ward elected under sec. 25(4) of the National Council for older Persons Act, 2013) \nAnnex 1 format of plan of the Governance parish priorities of the and Administration pillar Governance and operational . manual, Feb. Administration pillar 2022? \noperational manual, \nFeb. 2022? \nWere quarterly How much performance reports funding was prepared? \nreceived for the PDC activities? \n; : TB \n1 Yes 3 No No 2 750,000 \n2 Yes 3 Yes No 3 750,000 \n3 Yes 4 Yes No 4 750,000 \n\\| 4 Yes 3 Yes \n\\| No 3 750,000 \n\\| \nune \n5 Yes 3 Yes No No 750,000 \na 6 Yes 2 Yes No 1 750,000 mm 7 Yes 3 No No 3 750,000 \n8 Yes 3 Yes No 3 750,000 \n9 Yes 3 No Yes 3 750,000 \\| \n10 Yes 2 Yes No 2 750,000 \n40 \nAppendix 7c: SACCO committees and sub committees \nVote Name of Supervisory Executive Loan Sub \\| Production Marketing \nsub sub Business Finance and \\| Name SACCO committee Committee committee Committee Committee Development investment sub \nWas it Is the Was it Is the Was it Is the \nservices sub Committee", "metadata": {"headings": [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}, [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ee zz 0", "page": 43, "level": 5}}, {"headings_1": {"content": "[MAZE 6\" Aug 2023 [Mayes [mens [omssne |", "page": 41, "level": 1}}]], "page": 43, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "_| Committee", "metadata": {"headings": [{"headings_0": {"content": "_| Committee", "page": 44, "level": 4}}, {"headings_1": {"content": "ee zz 0", "page": 43, "level": 5}}], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "L \nBE \nWas it Is the Was it Is the Was it Is the Was it Is the Constit committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ uted? ee ted? ee ted? ee ted? ee ted? ee ted? ee ted? ee (yes/N operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio", "metadata": {"headings": [{"headings_0": {"content": "_| Committee", "page": 44, "level": 4}}, {"headings_1": {"content": "ee zz 0", "page": 43, "level": 5}}], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "0. nal? ) nal? ) nal? ) nal? ) nal? ) nal? ) nal? (operati (operati (operati (operati (operati (operati (operati onal or onal or onal or onal or onal or onal or onal or Not Not Not Not Not Not Not operatio operatio operatio operatio operatio operatio operatio nal) nal) nal) nal) nal) nal) nal) Kitagw Muyenga Yes \\| os ae [No \u201ci \nYes Yes Yes Yes Yes \u201c\\| No No No \\| No \\| No enda \n-", "metadata": {"headings": [{"headings_0": {"content": "_| Committee", "page": 44, "level": 4}}, {"headings_1": {"content": "ee zz 0", "page": 43, "level": 5}}], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Nyabbani PDM \nletagw Nyabbani Yes Yes Yes \\|Ye No No \\| No No [No No No \n1 SACCO Yes Yas", "metadata": {"headings": [{"headings_0": {"content": "_| Committee", "page": 44, "level": 4}}, {"headings_1": {"content": "ee zz 0", "page": 43, "level": 5}}, [{"headings_0": {"content": "_| Committee", "page": 44, "level": 4}}, {"headings_1": {"content": "ee zz 0", "page": 43, "level": 5}}], [{"headings_0": {"content": "_| Committee", "page": 44, "level": 4}}, {"headings_1": {"content": "ee zz 0", "page": 43, "level": 5}}]], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "ia", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 44, "level": 4}}, {"headings_1": {"content": "_| Committee", "page": 44, "level": 4}}], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "enda \n. \nNyabbani PDM \nSACCO = TE Fan His 4 Kitagw Kabujoge Yes Yes Yes Yes Yes No No [No No \nNo enda \nra- \nKabujoge ra PDM \nSACCO Yes His \nKitagw Kantozi- Yes \\| Yes Yes Yes Yes [no 4 ~ [No \nNo No No \\| No [No \\| enda \nKabujoge ra PDM", "metadata": {"headings": [{"headings_0": {"content": "ia", "page": 44, "level": 4}}, {"headings_1": {"content": "_| Committee", "page": 44, "level": 4}}, [{"headings_0": {"content": "ia", "page": 44, "level": 4}}, {"headings_1": {"content": "_| Committee", "page": 44, "level": 4}}], [{"headings_0": {"content": "ia", "page": 44, "level": 4}}, {"headings_1": {"content": "_| Committee", "page": 44, "level": 4}}], [{"headings_0": {"content": "ia", "page": 44, "level": 4}}, {"headings_1": {"content": "_| Committee", "page": 44, "level": 4}}], [{"headings_0": {"content": "ia", "page": 44, "level": 4}}, {"headings_1": {"content": "_| Committee", "page": 44, "level": 4}}], [{"headings_0": {"content": "ia", "page": 44, "level": 4}}, {"headings_1": {"content": "_| Committee", "page": 44, "level": 4}}]], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "SACCO Yes Tite", "metadata": {"headings": [{"headings_0": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}, {"headings_1": {"content": "ia", "page": 44, "level": 4}}], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Kitagw Ntara Yes \\| Yes \\| Yes Yes Yes - \nenda \nKitagwen da PDM \nI no u \nNo No No No no \\|", "metadata": {"headings": [{"headings_0": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}, {"headings_1": {"content": "ia", "page": 44, "level": 4}}, [{"headings_0": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}, {"headings_1": {"content": "ia", "page": 44, "level": 4}}], [{"headings_0": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}, {"headings_1": {"content": "ia", "page": 44, "level": 4}}], [{"headings_0": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}, {"headings_1": {"content": "ia", "page": 44, "level": 4}}]], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "SACCO \nL \nKitagw Kicwamb Yes Yes Yes Yes Yes I Yes No No \\| No a- \nKitagwen \\| I \\_\\| \n41 \nNo No No No No \n\\| \n\\| \n\\| \n\\| \nenda da PDM \nT \nSACCO \nKitagw Kitonzi - Yes Yes Yes Yes Yes Yes No No No No enda Ntara \nPDM \nSACCO \nNo No No No \nKitagw Rugaram Yes Yes Yes Yes Yes Yes No No No No No No \u201aNo No enda a-Ntara \nPDM \nSACCO \nKitagw Bujumiro Yes Yes Yes Yes Yes Yes No No No No No No No No enda \n= \nBuhanda \nPDM \nSACCO \nKitagw Nyakasen Yes Yes Yes Yes Yes \nenda yi - \nBuhanda \nPDM", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}, [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}], [{"headings_0": {"content": "No", "page": 44, "level": 8}}, {"headings_1": {"content": "SACCO Yes Tite", "page": 44, "level": 5}}]], "page": 44, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 44, "level": 8}}], "page": 45, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\| \nYes No No No No No No No \nzii \\| \nAppendix 7d: Licensing of PDM SACCOs under the Microfinance Institutions Money Lenders Act \nSN. Vote Name Parish Name Name of SACCO \nIs the SACCO registered under Microfinance Institutions money lenders", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 44, "level": 8}}, [{"headings_0": {"content": "No", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 44, "level": 8}}], [{"headings_0": {"content": "No", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 44, "level": 8}}], [{"headings_0": {"content": "No", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 44, "level": 8}}]], "page": 45, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "\u201c|", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], "page": 45, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "act 2016? (Yes/No) 1 Kitagwenda Muyenga Muyenga -Nyabbani PDM SACCO No \n2 \\_\\_\\| Kitagwenda Nyabbani Nyabbani -Nyabbani PDM SACCO No \n3 Kitagwenda \\| Kabujogera Kabujogera- Kabujogera PDM SACCO No \n4 Kitagwenda Kantozi Kantozi- Kabujogera PDM SACCO No \n5 Kitagwenda Ntara Ntara -Kitagwenda PDM SACCO No \n6 Kitagwenda Kicwamba Kicwamba- Kitagwenda PDM SACCO No \n7 Kitagwenda Kitonzi Kitonzi -Ntara PDM SACCO \nNo \n8 Kitagwenda Rugarama Rugarama-Ntara PDM SACCO No \n9 Kitagwenda Bujumiro Bujumiro- Buhanda PDM SACCO No \n10 Kitagwenda Nyakasenyi Nyakasenyi -Buhanda PDM \nNo \n42 \nAppendix 7e: Signing of PRF financing agreement SN Vote Pa rish Name of SACCO \nName \nDid the SACCO Chairperson sign Date funds were Date agreement was PRF financing agreement with the received \nsigned \nAO? \n2/w/w\\|ir Kitagwenda\\_\\| Mu yenga Muyenga -Nyabbani PDM SACCO No \nKitagwenda Nyabbani Nyabbani -Nyabbani PDM SACCO No \nKitagwenda Kabujogera Kabujogera- Kabujogera PDM SACCO No \nKitagwenda Kantozi Kantozi- Kabujogera PDM SACCO No \nAppendix 7f: Wealth ranking of households \nSN Vote Name Parish Name Was wealth ranking No. of No. of villages Remarks carried out at parish villages were wealth \nlevel? ranking was \ncarried out \n29\" June 2022 \nNot available 29\" June 2022 \nNot available 29\" June 2022 \nNot available 29\" June 2022 \\| Not available \n\\| \n1, Kitagwenda Muyenga No 2, Kitagwenda Nyabbani No 3; Kitagwenda Kabujogera No", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}, [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}]], "page": 45, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "4. Kitagwenda Kantozi No\n5. Kitagwenda Ntara No", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "6. Kitagwenda Kicwamba No", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "I. Kitagwenda Kitonzi No", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "8. Kitagwenda Rugarama No 9; Kitagwenda Bujumiro", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "10. Kitagwenda Nyakasenyi", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \n5 \nNone Selection of beneficiaries was done by the subsistence households themselves at village level. 6 \nNone Selection of beneficiaries was done by the subsistence households themselves at village level. 7 None \nSelection of beneficiaries was done by the subsistence households themselves at village level. 5 \nNone Selection of beneficiaries was done by the subsistence households themselves at village level. 5 \nNone Selection of beneficiaries was done by the subsistence households themselves at village level.", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}, [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}], [{"headings_0": {"content": "\u201c|", "page": 45, "level": 2}}, {"headings_1": {"content": "No", "page": 45, "level": 2}}]], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "Po None", "metadata": {"headings": [{"headings_0": {"content": "Po None", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 45, "level": 2}}], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Selection of beneficiaries was done by the subsistence households themselves at village level. \ni 5 \nNone Selection of beneficiaries was done by the \nSs ubsistence households themselves at village level. \\| \n6 \nNone Selection of beneficiaries was done by the \nsubsistence households themselves at village level. \nNone \nSelection of beneficiaries was done by the \nsubsistence households themselves at village level. \nNone \nSelection of beneficiaries was done by the \nsubsistence households themselves at village level. \n43 \nAppendix 7g: Selection and implementation of prioritized/flagship projects \nSN Vote Name Parish Name Name of \nList of flagship Are the flagship How Number of How many of How of many SACCO projects per projects many PDM the enterprises the farming SACCO \nconsistent with enterpris enterprises are farming enterprises are the priority es are \nenterprises from the commodities impleme priority selected bythe nting \ncommodity list LG? \nflagship \nrojects \nKitagwenda Muyenga Muyenga - - Coffee No 5 5 12 Nyabbani PDM - Poultry \nSACCO - Onion", "metadata": {"headings": [{"headings_0": {"content": "Po None", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 45, "level": 2}}, [{"headings_0": {"content": "Po None", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 45, "level": 2}}], [{"headings_0": {"content": "Po None", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 45, "level": 2}}], [{"headings_0": {"content": "Po None", "page": 46, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 45, "level": 2}}]], "page": 46, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "_ - Banana", "metadata": {"headings": [{"headings_0": {"content": "_ - Banana", "page": 47, "level": 2}}, {"headings_1": {"content": "Po None", "page": 46, "level": 1}}], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "\\_\\_\\|- Beans \nKitagwenda Nyabbani Nyabbani - - Banana No 3 6 6 3 Nyabbani PDM - Coffee \nSACCO - Piggery", "metadata": {"headings": [{"headings_0": {"content": "_ - Banana", "page": 47, "level": 2}}, {"headings_1": {"content": "Po None", "page": 46, "level": 1}}], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Poultry Maize \n-", "metadata": {"headings": [{"headings_0": {"content": "_ - Banana", "page": 47, "level": 2}}, {"headings_1": {"content": "Po None", "page": 46, "level": 1}}], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Kitagwenda Kabujogera Kabujogera- - Coffee No 4 6 6 1 4", "metadata": {"headings": [{"headings_0": {"content": "_ - Banana", "page": 47, "level": 2}}, {"headings_1": {"content": "Po None", "page": 46, "level": 1}}], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| -___ Greens", "metadata": {"headings": [{"headings_0": {"content": "| -___ Greens", "page": 47, "level": 1}}, {"headings_1": {"content": "_ - Banana", "page": 47, "level": 2}}], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "Kabujogera PDM - Passion SACCO - Cattle \nBanana -", "metadata": {"headings": [{"headings_0": {"content": "| -___ Greens", "page": 47, "level": 1}}, {"headings_1": {"content": "_ - Banana", "page": 47, "level": 2}}, [{"headings_0": {"content": "| -___ Greens", "page": 47, "level": 1}}, {"headings_1": {"content": "_ - Banana", "page": 47, "level": 2}}]], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "| - Piggery", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "heading"}}, {"content": "= \\_\\_poultry \nKitagwenda IE \\| \nKantozi Kantozi- - Banana No 7 7 3 Kabujogera PDM - Piggery \nSACCO - Coffee \nMaize - \nPassion - \nBeans - \n", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}, [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}]], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Tomatoes \nKitagwenda Ntara Ntara - Poultry No \u2014- 3 6 4 3 -", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Kitagwenda PDM - Coffee SACCO - Piggery Banana - \nProduces - \nstores \nGroceries \n- \ni \n\\| \n44 \n; \\|", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}, [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}]], "page": 47, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "6. Kitagwenda Kicwamba Kicwamba- - Coffee No 3 4 4 3 Kitagwenda PDM - Poultry \nSACCO - Banana", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "igge -", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "7. Kitagwenda Kitonzi Kitonzi -Ntara - Tomatoes No 2 8 8 12 PDM SACCO Beans \n-", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nCoffee - \nMaize - \nIrish - \n", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}, [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}]], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Poultry Cassava -", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Piggery \nT \nKitagwenda Rugarama Rugarama-Ntara - Beans No 2 7 7 2 PDM SACCO Cattle \n-", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "8. Kitagwenda Rugarama Rugarama-Ntara - Beans No 2 7 7 2 PDM SACCO Cattle \n-", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "Trish - \nCoffee -", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}, [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}]], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Piggery Millet \n-", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": " \nTomatoes - \n\\{\\|", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}, [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}]], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "9. \\| Kitagwenda Bujumiro Bujumiro- - Coffee No 3 5 7 3 Buhanda PDM - Pineapple \nSACCO - Banana", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Piggery\n- Poultry a", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "L", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "10. Kitagwenda Nyakasenyi Nyakasenyi - - Coffee Yes 4 5 5 4 Buhanda PDM Banana \n-", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}, {"content": "- Piggery\n- Poultry Cattle \n-", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "list"}}, {"content": "29 \n59 \n45", "metadata": {"headings": [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}, [{"headings_0": {"content": "| - Piggery", "page": 47, "level": 3}}, {"headings_1": {"content": "| -___ Greens", "page": 47, "level": 1}}]], "page": 48, "document_name": "Kitagwenda District Local Government Report of The Auditor General 2023 - Copy", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kitgum District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Kitgum District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 02b5b1c4975ef65f7858fd1405303e45024d97d5..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kitgum District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KITGUM DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \n, \nDECEMBER, 2023 \nTable of Contents \nTOD Or i EEE ii", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Breanne", "metadata": {"headings": [{"headings_0": {"content": "Breanne", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 ce ieee BASED esas 1 ET TEE BEL BEIDE RER nee \n1 ns an ee EEE En 1.0 Implamentallen Gf tye Apkroved BUCGEE \n1 \u201eennnrnn 2.0 Managerient. of The Government Salary Payrcl \n8 nenne ET I TEE 11 3.0 \nChange in Accounting Treatment for Non-current Assets... 11 AD Paryablas\u0131 11 cs nennen une snnensere eins ergen FU ET nn 2 een Een EEE > \n12 rreesspeen concerns ereesttts nen te Honcarceantedeneasseamemremrencommnenomenaememamenoa 6.0 Implementation Of Key Government Grants/ProgramMes............cccccsessssssecseeesseseeeseeeeeees 12 6.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant............uneeeene 12 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program. \n14 ..................... Be En 17 EEE \nEI RER 19 EEE EEREEETEEEEE MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........nen 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u.u.. 20 OTHER REPORTING RESPONSIBILITIES \n21 scsscasacisnasssssivssesesesoarnannneonsamanvaneneneesneeascetenecnsnesntcseiresveveses REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ............ennennennnn 21 7.0 Implementation of the Parish Development Model... 21 \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "Breanne", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "Breanne", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}]], "page": 2, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}], "page": 3, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit \nrset cetitetn Institutions IPPS \nIntegrated Personnel and Payroll system \nISSAIs \n\\_International Standards of Supreme Audit Institutions MoFPED of conomic \nMinistry Finance, Planning and \\| E Development Oe Ministry of Local Government \nMinistry of Works Transport and Engineering \nNon-Tax Revenue \nProgram Budgeting System Public Finance Management Act", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}, [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Breanne", "page": 2, "level": 2}}]], "page": 3, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernrnentel Fiscal Transfers Program for Results \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KITGUM DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kitgum 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 Kitgum 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": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kitgum 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's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nKitgum District Local Government is mandated under the 1993 Local Government Statute ,the constitution of Uganda 1995-Article 176 and the Local Government Act (LG Act) 1997 to allocate public resources for integrated Participatory Planning Budgeting and investment management. \nDuring the financial year 2022/2023, Kitgum District Local Government had a budget of UGX. 41,805,118,175 out of which UGX. 38,755,642,185 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Details Budget Warrants % SN UGX UGX funding \\| l Recurrent (Wage) \n23,898,813,497 \\| 23,898,813,497 100 \n2 Recurrent (Non-wage) \\| 8,666,011,145 8,473,604,012 8 \\| 2 Development \\| 9,240,293,533 6,383,224,676 69 - \\| Total \n41,805,118,175 38,755,642,185 93 \nOut of the total warrants of UGX. 38,755,642,185 I reviewed the utilisation of warrants worth UGX. 25,100,158,500 (65%) as summarised in the table below \nSN Details Actual Cumulative % \nCumulative \\| expenditure Actual out of total UGX) expenditure warrants \\| \\_21,984,713,950 \nTheme area-PDM expenditure \n70,496,600 22,055,210,550 \naudited \n\\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 3, "level": 2}}]], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "357,258,342", "metadata": {"headings": [{"headings_0": {"content": "357,258,342", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "22,412,468,892", "metadata": {"headings": [{"headings_0": {"content": "22,412,468,892", "page": 5, "level": 3}}, {"headings_1": {"content": "357,258,342", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Focus area-Microscale irrigation", "metadata": {"headings": [{"headings_0": {"content": "22,412,468,892", "page": 5, "level": 3}}, {"headings_1": {"content": "357,258,342", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\"22,687,252,325", "metadata": {"headings": [{"headings_0": {"content": "\"22,687,252,325", "page": 5, "level": 3}}, {"headings_1": {"content": "22,412,468,892", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "projects \nFocus area-UGIFT (Infrastructure) \\_\\_709,512,554 23,396,764,879 60 6 Focus area-Water development 294,274,673 23,691,039,552 61 grant (Piped water, and Rural \nwater and Sanitation grant)\\_ \n7 URF \n\\_627,530,819 24,318,570,371 \\| 3", "metadata": {"headings": [{"headings_0": {"content": "\"22,687,252,325", "page": 5, "level": 3}}, {"headings_1": {"content": "22,412,468,892", "page": 5, "level": 3}}, [{"headings_0": {"content": "\"22,687,252,325", "page": 5, "level": 3}}, {"headings_1": {"content": "22,412,468,892", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8 DDEG", "metadata": {"headings": [{"headings_0": {"content": "8 DDEG", "page": 5, "level": 3}}, {"headings_1": {"content": "\"22,687,252,325", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "266,352,239 24,584,922,610 9 PHC", "metadata": {"headings": [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\|\\_ 515,235,898 25,100,158,500\\| 65 \n\\| \nEs \n\\| Total \nof the utilised warrants 25,100,158,500 \naudited \n\\_ \nOut of the total warrants of UGX. 38,755,642,185 in the financial year 2022/2023, UGX.21,984,713,950 was on costs for which I issued a \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local revenue of I \nadvised the UGX. 300,000,000 however; by the end of the year, only UGX. 212,748,401 Accounting Officer to had been collected representing 64% performance. The summary is in the sensitize and register of table below and the details are in appendix 1 (a). \nTax payers on IRAs. \nApprovedbud ActualColle Variance I also advised the get ctions Accounting Officer to 169,000,000 198,089,961 \nfurther map alternative revenue \ncollection", "metadata": {"headings": [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}, [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}], [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}], [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}], [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}], [{"headings_0": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, {"headings_1": {"content": "8 DDEG", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "131,000,000 14,658,440", "metadata": {"headings": [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}], "page": 6, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sources to boost local \\| \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nThe Accounting Officer explained that introduction of IRAS without proper sensitization of Tax Payers in FY 2022/23 has affected collection. \nIn addition Government ban on Charcoal business has greatly affected our collections.", "metadata": {"headings": [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}], [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}], [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}]], "page": 6, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX. 37,241,165,680 to implement the I \nadvised the various programmes, out of which UGX. 37,033,801,539 was warranted Accounting \nOfficer resulting in a shortfall of UGX. 207,364,141 representing 99% performance. \nshould engage Uganda Road fund and other The performance of warrants for each of the programmes is shown in relevant authorities and appendix 1 (b). \nensure that all affected The UGX. 207,364,141 that was not warranted was meant for the following activities are rolled over major activities which were either partially or not implemented at all; \nfor implementation in the subsequent period. \\_ \nProgramme Amount not Activities not Purpose of the \nwarranted implemented unimplemented activity \n11 Human 130,042,926 Medical Equipping the district \n\\| \nresource \nSupplies and hospital. development \nServices \nEntertainment \ninland \\_\\|\\_ . I", "metadata": {"headings": [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}, [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}], [{"headings_0": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, {"headings_1": {"content": "266,352,239 24,584,922,610 9 PHC", "page": 5, "level": 4}}]], "page": 6, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Faciitationoftrave", "metadata": {"headings": [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], "page": 6, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nied \\_\\_ \\| 2 Integrated 75,481,404 Roads and Improvement of roads and Transport Bridges - bridges. Infrastructure \nAcquisition \n\\|\\_and Services \n\\| \n\\_ 205,524,330 \nMe \u2014 Observation Recommendation The performance of warrants for each of the programmes is shown in the table In the meantime a below; \nrequest for funds to be revoted should be Programme \nApproved Warrants % made to MoFPED budget i funding \n\\| \nNatural Resources, Environment \n\\| \nIntegrated Transport Infrastructure \nHuman Capital Development \n\\_ \nGovernance and Security \n465,658,000 14,726,606 \\| 3.162 \\_\\_\\_ \n8,812,520 2,658,867,628 \\| 1,492,728,578 10,934,000 10,934,000 \n\\| 18,912,000 \n4,001,111,628 1,546,113,704 39 \nThe UGX. 2,454,997,924 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; as shown in the table below. \nProgramme Amount \u2018not Activities not Purpose of the \\| warranted implemented unimplemented activity \\_\\| Natural \\| 450,931,394 \\| \nNon-Residential Construction of", "metadata": {"headings": [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}, [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}], [{"headings_0": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, {"headings_1": {"content": "131,000,000 14,658,440", "page": 6, "level": 3}}]], "page": 6, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "piped", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 7, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \\| Resources, Buildings \u2014 water system at Nyala \\| Environment Acquisition \\| Integrated 83,792,480 Roads Construction Transport Bridges - lanyayang bridge Infrastructure Acquisition labongo Amida county Monitoring and Supervision Human Capital Residential Seed school Development Buildings Labongo Layamo Acquisition. As a result of failure to warrant the budgeted funds, the district could not implement the following; Construction of piped water system at nyala Namokora sub county e Construction of lanyayang bridge at labongo Amida sub county e e Completion of labongo layamo seed school. The Accounting Officer explained the short fall was caused by non-approval of funds by USAID due to delayed project design approvals. 1.4 Utilization of Warrants Out of the total warrants of UGX. 38,755,642,185 availed during the year, UGX. I advised the 34,661,770,261 was utilized by the entity resulting in un-utilized warrants of Accounting Officer to UGX. 4,093,871,924 representing utilization of 89 % as shown in appendix 1 ensure timely (c). recruitment and Observation Recommendation \u201alarakaraka teachers houses \\| 1,411,380,583 Non- Excess releases for residential Layamo seed school un buildings paid retention (class room ;\\_ construction) layamo seed , Alima lagot 24,000,000 Furniture The Contractor nudiel schools abandoned the contract \\| Integrated 90,454,401 Roads and Delayed works. Transport Bridges = Infrastructur Acquisition e And low cost ceil Services Auch- lanyadyang General staff \u201cRecruitments not done salaries \\| Agro 310,387,232 General Staff Delayed recruitments industrializati ~~ 59,351,726 on Appraisal and AKVO LIMITED Supplier Feasibility did not supply Studies for equipment Capital Works ( payment for micro scale irrigation equipment \\| \\| \\| Natural 156,542,892 Non- Change of site and work Resources, Residential plans, delayed Environment, Buildings \u2014 procurements. \\| Climate Acquisition Change, (piped water Land And scheme at \\| Water mucwini) \\| \\| Management 76,009,631 General staff Un utilized excess salaries. supplementa BE, i \\_\\_\\| u As a result of failure to utilise warrants; e Accessibility to some areas of the district areas was affected due to poor road networks. e Accessibility to safe water in Mucwini sub county. e Pupil in Alimo Lagot primary school studied without adequate furniture. The Accounting Officer explained the underutilization was mainly caused by delayed recruitment, Procurement and incompleted works. No Observation Parammandatinn R ecommendation e 3 outputs with 19 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 1 (d) Table showing performance indicators and targets Category of No. of", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}, [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}]], "page": 7, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Integrat Rehabilitation 137,691,0 &- ed of 2.6 km 08 \nTranspo Awuch- \nrt Lanydyang \\| Infrastru road (low L", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Functionality) \nRoad works Rehabilitat I advise Bi \n< \ncompleted on ion manageme 0.6km but other undertake nt to sections (2km) In on a allocate are at base phased funds for cture cost ceiling) level. manner rehabilitatio and \nn of the Services entire road.", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Agro Animal 110,538,6 (N Fencing Market Promotion Industri markets 64 \ncompleted but only of market mG he \nalization. fencing \n8 market utilized on to enable", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Meteo \u201e\\| \\| \nunderutilized no Mondays full evidence of utilization of \u2018\\| \n\\|\\| Animals structure.", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Human Okidi Health 91,774,57", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ER \na ee \n\\_-\\| Project \nStaff had I advise the capital center 5 we Te completed, abounded Accounting construction", "metadata": {"headings": [{"headings_0": {"content": "piped", "page": 7, "level": 1}}, {"headings_1": {"content": "Faciitationoftrave", "page": 6, "level": 2}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7a", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201c4! however, its not the facility Officer to = ah yet in use \nme \\| '\\| \nfor some ensure that time the facility which is made affected operational the to service operation the \nof the community. health \ncenter.", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}, [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}]], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Human Construction 28,609,27 N Building Additional I capital of staff house 4 \u00e9s \nye of recommend", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Ace f completed but works at Lokom \nea \\| not in use. tilling of that the primary airy ho the extra works 0 \nNo Program Activity Total Pictorial evidence Summary of Managem Recommen me details expenditu \nfindings (Time, ent dation re (UGX) Quality, Response \n\u2018Bns Quantity, Cost \nand \nFunctionality)", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}, [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}], [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}], [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}]], "page": 10, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Total 451,408,0 06", "metadata": {"headings": [{"headings_0": {"content": "7a", "page": 10, "level": 2}}, {"headings_1": {"content": "piped", "page": 7, "level": 1}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "7a", "page": 10, "level": 2}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that Nudiel project designs for buildings are harmonised with Ministry of Education and Sports. \nI also advised the Accounting Officer to ensure that existing structures are fully utilized. \n1.7.2 The service delivery under focus areas \nI sampled eight (8) out of Thirty one (31) activities in Four (4) focus areas with a total expenditure of UGX. 1,012,107,220 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "7a", "page": 10, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "7a", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Education e The Two projects of \\|e The projects should be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "7a", "page": 10, "level": 2}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "7a", "page": 10, "level": 2}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "construction of twin staff houses \ncommissioned and\\_ buildings Grant \nat Pagen and Akado primary \nput under use. \nschools were completed \nhowever not functional. \nThis can lead to quick deterioration of the structures and \npoor performance grades. \nUGFIT \nThe Seed school built at Layamo \nI advised the accounting officer sub county was still under to engage the contractor to have construction \nMaterial had been mobilized late and the work is behind schedule \nwith expected completion date being 30\" June 2024 and works currently at 40%", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}, [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}]], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Education and Health service \ndelivery to the beneficiaries will be delayed \n. ee \\_ \nmore resources directed towards expediting the works. \nu \nissued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKitgum District Local Government had a wage budget of UGX. 23,898,813,497 out of which UGX. 21,984,713,950 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}]], "page": 11, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation Recommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX. 21,043,386,417, I advised the and obtained supplementary funding of UGX. 2,855,427,080 resulting Accounting Officer to into a revised wage budget of UGX. 23,898,813,497 which was all improve accuracy of warranted. \nthe entity\u2019s budget by Out of the total warrants, UGX. 21,984,713,950 was utilized by the ensuring that all DLG resulting in un-utilized warrants of UGX. 1,914,099,546 budget estimates are representing utilization of 92% as summarized in the table below and based \non actual numbers and also Payments Unspent ensure that all Balance warranted funds are UGX. Bn \nutilised as planned. \nFrom the analysis, I noted that \ne The supplementary funding of UGX. 1,914,099,546 was not utilized \ne The supplementary funding of UGX 2.8bn was not requested by the Accounting Officer. \nThe Accounting Officer explained that wage supplementary budgets were sent by Ministry of Finance to address the salary enhancement for science teachers. \n2.2 \nValidation of employees on the entity payroll \nThe District had 1,554 employees on the IPPS payroll of which 1515 \\|a)I advised the (97.49 %) were fully verified, none partially verified, 2 (0.128 %) not \nAccounting Officer verified, and 37 (2.38 %) did not show up. \nto use the verified payroll as a\\_ basis The following observations were made; \nfor updating monthly payrolls for a) 1,515 (97.49 %) employees appeared for the validation exercise \npaying employee and presented all the pre-requisite documents to confirm their \nemoluments. existence and \nof recruitment. \nvalidation without justification. \nService and make arrangements to II. A total of UGX 32,295,515 was paid as salary to 15 validate the staff employees in question after exit and this is considered a \nthat are genuinely financial loss to Government. \naccounted.", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}]], "page": 12, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IV. \nI further noted that 6 individuals were not accounted for and ii) The Accounting these were omitted from the validated payroll. \nOfficer should initiate a process of deleting The Accounting Officer explained that cases of unverified these names from individuals had been forwarded to the Rewards and Sanctions the payroll. For staff Committee. \non transfer of In addition some genuine employees who did not appear for service, \nthe validation where away on sick leave study leave did not have Accounting Officer , \n, \nthe required original documents while others simply did not show should initiate a up without reason. \nprocess of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], "page": 13, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iii) The Ministry of Public Service and the Accounting Officer should delete this category of employees and the matter be \\_\\_\\|\\_\\_investigated. 2.3 Inconsistencies in Employee Details A total of 150 employees on the payroll had inconsistencies in their I advised the dates of birth, captured in the payroll and data captured by NIRA on accounting officer to the National IDs. The information is critical in the identification of an follow up with the individual. ministry of public service to effect the Inconsistent information undermines the integrity of the District's changes in the dates records and may complicate the employee service history and of birth on the retirement procedures. Where the errors in dates of birth increase the payroll. length of service, it may lead to the irregular extension of employee service. The Accounting Officer explained that management was making efforts to submit records of the affected officers to Ministry of Public Service to effect the changes in the dates of birth on the payroll. 2.4 Delayed deletion of employees from the payroll I advised the I noted that UGX. 66,422,776 was paid to 15 staff who had either Accounting Officer to been retired, transferred, absconded or died. These resulted into initiate a process of financial loss to EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\u2122 July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a new accounting policy would require a restatement of comparative figures and the opening balances for applicable", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}, [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Implication", "page": 11, "level": 3}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}]], "page": 13, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}], "page": 15, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1 \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. \nKitgum District budgeted and received UGX 487,362,325(100%) for the financial year 2022/23. Out of the UGX 487,362,325 received, the District spent UGX 315,836,058 (65%) leading to un-utilized funds of UGX 171,526,267. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nCategory Activity Planned Actual quantity quantity f Rural Water and Sanitation \\| Construction of boreholes \noe All the 17 projects were derived from the district approved work plans and", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "Implication", "page": 11, "level": 3}}]], "page": 15, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budget.", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe All the 17 projects in the approved work plan were in the indicative list of capital investments. \noe The District allocated UGX. 214,589,500 (70 %) to new capital development which was above the minimum allocation of 65%, Rehabilitation of water facilities was allocated UGX. 77,005,708 (25%) which was the maximum allocation of (25%) and investment servicing costs was allocated UGX. 15,000,000 (5%) which was below the maximum allocation of 10% under the Rural Water and \nSanitation Sub-Grant (RWSSG) (traditional component) as per the water grant Guidelines.", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe The ongoing UGFIT project at Layamo seed school had been provided with water a source that were accessible by the local community. \noe All the newly constructed water sites where fully functional. \no The district had adequate water quality testing kits. \noe The district used stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes \noe All of the sampled installations had functional water user committees to ensure local ownership and long term usage of the facilities \ne Eight new water sources proof of land ownership or consent of land offer (e.g. land title, agreement, formal consent, MoUs) and ensure that are free of encumbrances for any planned WSS projects. \n6.1.1 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.1.2 Funding and Absorption \nI reviewed the budget performance of Kitgum DLG and noted the following; \no UGX. 487,362,325 (100%) was received, are budgeted. This detailed in the table below; \n\\_\\_ \nSN Category Approved Release Expenditure Un-utilized % Estimate \nAbso rptio \n\\| \n1 Rural Water and 306,595,325 \\| 306,595,325 \nn \n294,274,673 \\| 12,320,652 196 \nThe Accounting Officer explained that the procurement process for the project of construction of the piped water scheme started late, because there was amendment in the choice of project site that required approval of the district council.", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}, [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}], "page": 17, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure adequate field appraisal for water sources before allocating resources. \n6.1.2.1 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \nAll piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \nI reviewed the implementation of the Grant activities and noted the piped water scheme at Mucwini East did not have its designs approved by the Ministry of Water and Environment. \nAs a result, the project may not meet the minimum standards required by the MoWE. \nAlthough the Accounting Officer stated that there was a letter of approval, I was not availed with the actual approved design.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "budget.", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the designs are approved by MoWE \n6.2 Implementation 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. \nKitgum District received UGX 2,093,715,978, out of UGX 2,093,715,978 budgeted to the implement the programme. The following activities were undertaken; \ne The UGFIT project is constructed on titled and registered land measuring 61.776 acres located at Man woko south village Akworo Parish \noe WHT of UGX 31,774,465 was deducted from payments made to Contractors of UGIFT projects and remitted to Uganda revenue Authority as required. \noe Two meeting held on 27th April 2023, 24th may 2023, and minutes taken and well documented by the min secretary. \noe Material Tests were carried out from min of works Gulu laboratory, on 14th march 2023, Ref Kalongo river sand, (BS 812 and AASHTO 121-00) Plu Aggregates from Angagura quarry. \n6.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.2.3 Planning and Budget Performance 6.2.3.1 Funding and Absorption \nOut of the approved budget of UGX 2,093,715,978, the district received UGX 2,093,715,978. (100%) Out of the received funds, UGX 709,512,554 (33.89%) was spent, thus leaving UGX. 1,384,203,424 unutilized. Details are in the table below; \nDetails\u201c Approvedbudget(U \"Warrants/Release(U Expenditure(U Underfunding(U Underabsorpti \nA B Cc D=(A-B) E=(B-C Capitaldevelopm 2,009,101,111 624,897,814 0 1,384,203,29 \n2,009,101,111 \\| \\| ent \n7 \n\\| \n\\| \nRecurrent 84,614,867 84,614,867 84,614,740 0 Br", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 18, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,093,715,978 \\| ~~ 2,093,715,978 \n709,512,554 \u201c0 1,384,203,29 7 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of seed school at Layamo \nAs a result, education and health services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the underaborption was mainly caused by delayed mobilization of materials by the contractor which led to delayed works.", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Total", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 18, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], "page": 18, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the contractor to have more resources \n6.2.5 Positive observations \nI noted the following areas were management had commendable performance; \ne All the budgeted Education Development Grant funds were received. \ne mitigation measures for projects/programs with related environmental and social impacts was under taken. \nAll the approved Project funds were transferred to the district by MoFPED in time. e \noe Project Management Committees and Procurement Committees of six Projects sought guidance from the district specialists for contracts worth UGX 280,059,489. Contract managers were appointed from user groups or sector specialists for all e \nthe projects under the grant. \nImplementation of all contracts were overseen by the user committees. \u00b0 \nAll contracts under the grant were awarded to the lowest bidders. oe \ne Disbursements to all the projects were authorized by the accounting officer as", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Total", "page": 18, "level": 3}}]], "page": 18, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "required.", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e There were no unsupported expenditure under the education development grant. e The District received subsequent funding upon submitting physical progress reports and accounting for at least 80% of the previous disbursements \n6.2.6 Areas of Improvement \nT noted the following areas where the District needs improvement; \n6.2.7 Review of Budgeting and allocation \n6.2.7.1 Failure to incorporate Education development grants project activities into the LG plans and budget \nSection 3 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 states that LGs must prepare their budgets for education and sports services in a way that is consistent with the sector budget requirements. \nI noted the Local Government did not incorporate education development grants project activities totalling UGX 12,022,000,000 into the district plans and budgetary", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "required.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "framework.", "metadata": {"headings": [{"headings_0": {"content": "framework.", "page": 19, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}], "page": 19, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to incorporate education development grants activities into the District plans and budgets exposes the funds under the project to possible", "metadata": {"headings": [{"headings_0": {"content": "framework.", "page": 19, "level": 2}}, {"headings_1": {"content": "required.", "page": 19, "level": 1}}], "page": 19, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "diversion/misappropriation.", "metadata": {"headings": [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], "page": 19, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nActivity Total Pictorial Summary of Audit Managem details expendit evidence findings (Time, conclusion ent ure Quality, Response (UGX) Quantity, Cost \n\u2018Bns \nand \numa Construction 85,396,3 \\| go] \\| Class block Activity n of a block of 75 \n\\| Fame \\| complete but not implemented, structures capita two class \nmm \\\\\\\\ yet put to use \nusable but not are \n\\| rooms at \nii yet functional. awaiting devel pagen ps \nThe intended commission \nopme ni ae urpose not a . Two class mnt room block at \\| \npagen \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}, [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}], [{"headings_0": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, {"headings_1": {"content": "framework.", "page": 19, "level": 2}}]], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "08/12/23", "metadata": {"headings": [{"headings_0": {"content": "08/12/23", "page": 20, "level": 2}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \n\\_\\_. \nmomen Construction 86,836,5 \n\\| \n\\\\ Class block Activity The of a block of 54 \noe \u2018\\| complete but not implemented, structures two class ! \n1 yet put to", "metadata": {"headings": [{"headings_0": {"content": "08/12/23", "page": 20, "level": 2}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}, [{"headings_0": {"content": "08/12/23", "page": 20, "level": 2}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}], [{"headings_0": {"content": "08/12/23", "page": 20, "level": 2}}, {"headings_1": {"content": "diversion/misappropriation.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "use", "metadata": {"headings": [{"headings_0": {"content": "use", "page": 20, "level": 11}}, {"headings_1": {"content": "08/12/23", "page": 20, "level": 2}}], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "usable but not \nare \n\u2014 \nrooms at \nyet functional. awaiting Akado ps \\| \nThe intended commission Sete \nTwo classroom not i purpose \nblock at Akado ps \nmet \n08/12/23 \n4 1 172,232, \n929 \n6.3 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kitgum District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKitgum District received UGX 334,135,000, out of UGX 334,135,000 budgeted (100%) to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "use", "page": 20, "level": 11}}, {"headings_1": {"content": "08/12/23", "page": 20, "level": 2}}, [{"headings_0": {"content": "use", "page": 20, "level": 11}}, {"headings_1": {"content": "08/12/23", "page": 20, "level": 2}}], [{"headings_0": {"content": "use", "page": 20, "level": 11}}, {"headings_1": {"content": "08/12/23", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Category", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SS ae ERR TERED 2 Installation \nCapital Development (micro scale \\| \nof irrigation irrigation equipment equipment \n\\_ \n\\| \ne The district complied with the selection criteria for the lowest priced technically responsive bid. \ne All the released funds amounting to UGX 334,134,000 were adequately accounted for. \n6.3.2 Areas of improvement \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}, [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}]], "page": 20, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.3.2.1 Planning and Budget Performance \n6.3.2.2 Planning \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that; \nThe Micro Scale Irrigation Grant will fund two types of expenditure categories: \u00b0 \n(i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \nThe district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \nThe share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the micro irrigation grant and observed the following; \n\u00b0 Expenditure categories for the complimentary services were charged on item codes 225204 and 391002. Further verification revealed that departmental work plans did not indicate any expenditure codes contrary to the implementation program expenditure guidelines. \nAs a result, I was unable to undertake analytical review and analysis of expenditure incurred on complementary activities. \nThe Accounting Officer explained that the anomaly was a result of \nin the \no The District received UGX. 334,135,000 out of UGX. 334,135,000 budgeted (100%). Out of the funds received UGX 274,783,433 was spent on complementary activities. \nOut of the total program receipts of UGX 334,135,000, UGX. 274,783,433 (82%) e \nwas utilized by the entity at the time of audit resulting into unspent balance of UGX 59,351,567. (18%). Details are in the table below. \nRevised Warrants/ Total Variance % budget Release expenditure absorption", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}, [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}], [{"headings_0": {"content": "Category", "page": 20, "level": 3}}, {"headings_1": {"content": "use", "page": 20, "level": 11}}]], "page": 21, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(as", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 22, "level": 2}}, {"headings_1": {"content": "Category", "page": 20, "level": 3}}], "page": 22, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "per caemusmamment favmen \\| \nfile) \\_ 'D= : ae nn B (B- C) nn B)\\*10 50,004,000 0 ol 0 \n~ \n142,065,000 217,897,304 \\| 2 35 Quarter three 223,147,304 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 22, "level": 2}}, {"headings_1": {"content": "Category", "page": 20, "level": 3}}, [{"headings_0": {"content": "(as", "page": 22, "level": 2}}, {"headings_1": {"content": "Category", "page": 20, "level": 3}}], [{"headings_0": {"content": "(as", "page": 22, "level": 2}}, {"headings_1": {"content": "Category", "page": 20, "level": 3}}]], "page": 22, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "metadata": {"headings": [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], "page": 22, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_274,783,433 \\_269,533,433 59,351,726 334,135,000 \\_334,135,159 \n0 \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer attributed the under absorption to delayed supply of Irrigation Equipment. \nRecommendation \nI advised the Accounting Officer to engage the contractors to always deliver micro scale equipment on time. \nIn addition the Accounting Officer should consider terminating the contract of the errant contractors. \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 \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", "metadata": {"headings": [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}, [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}], [{"headings_0": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, {"headings_1": {"content": "(as", "page": 22, "level": 2}}]], "page": 22, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "metadata": {"headings": [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], "page": 23, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], "page": 23, "document_name": "Kitgum 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": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], "page": 23, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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, 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", "metadata": {"headings": [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}, [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}], [{"headings_0": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, {"headings_1": {"content": "Quarter Four 63,792,000 _0| | (269,533,433", "page": 22, "level": 3}}]], "page": 23, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance;", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], "page": 25, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX 70,496,600 meant for PDM Administrative and Coordination activities was oe utilized for the intended purpose and supported by relevant documentation. e Out of UGX 7,200,000 budgeted by MoFPED for funding of 72. District PDM SACOOs, a sum of UGX.7,200,000 was disbursed to 72 PDM SACCOs \\_PRF totalling to UGX.7,200,000,000 was transferred to 72 SACCOs with evidence e of submission of attestation forms to the Secretariat that confirmed that they were formed in accordance with the issued the guidelines. e The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets. All the 72 SACCOs were registered under the Cooperative Societies Act to ensure e the legality of the SACCOs. e All the 72 parishes were gazetted under MoLG database and were included, benefited from the PDM funding, this helped create socio- economic transformation by households out of the subsistence economy into the money economy e PDM HLG core implementation team was in existence and functional, which ensured mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. e All the 10 Sampled SACCOs had existent and functional PDM SACCO board to ensure proper management of the SACCOs oe All the 10 PDM SACCOs had bank account opening resolutions in their minutes, and signatories to the bank. This ensures proper management of SACCO funds. e All beneficiaries/households received PRF of UGX.1,000,000 per the PDM Implementation guideline. This ensured achievement of the PDM 7.1.3.1 Planning and Budget Performance I reviewed the District approved work plan and budget for PDM activities and noted the following. 7.1.3.1.1 Alignment of the Municipal Council Budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. I was not availed with evidence detailing the identification of PDM parish priorities for onward submission to the sub counties and Kitgum District. Failure to incorporate specific PDM priorities from the parishes through the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare", "metadata": {"headings": [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}, [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}], [{"headings_0": {"content": "performance;", "page": 25, "level": 1}}, {"headings_1": {"content": "Districts ability to continue delivering its mandate, disclosing, as applicable, matters affecting", "page": 23, "level": 1}}]], "page": 25, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}], "page": 26, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/ Divisions/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the MC budget and work plans to enable alignment of PDM activities for proper implementation. \n7.1.3.1.2 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was \nto receive UGX.25 Million \nI \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that releases are controlled centrally by MOFPED, and the delay releases are orchestrated by ministry of finance. \nAnd furthermore the District keeps in touch with the pillar 3 manager for guidance and notifications on releases.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "performance;", "page": 25, "level": 1}}]], "page": 26, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n7.1.3.1.3 Disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that by 30\" June the 72 PDM SACCOs had not disbursed any funds to e \nthe beneficiaries out of the PRF received of UGX. 7,200,000,000 leaving UGX. 7,200,000,000(100%) undisbursed. Details are in the Appendix 4 (b). \nThe Non disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. \nThe Accounting Officer attributed the matter to lack of training of the beneficiaries groups.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that trainings of beneficiary groups are carried out immediately and funds disbursed to meet the prior objectives. \n7.1.3.2 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM A - Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; \nThe Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \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 District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Parish Development I reviewed the operations of the PDC in the 10 I advised the Accounting Officer Committees (PDC) sampled PDM SACCOS, and noted the ensure parishes prepare 5 year following; development plans parish priorities and action plans e \\_PDCs did not Prepare 5-year Development generated in the prescribed plans as per the guidelines. \nformat for onward submission to e PDC prepared Parish priorities and action the sub county and district. plans for the FY 2022/2023 however, they \nwere not in the prescribed format showing \ncategory, name of priorities, quantity, \nlocation and expected date of \nimplementation. Refer to Appendix 4 \n(d) \nSACCO Committees e 10 Sampled SACCOs did not have functional I advised the Accounting Officer and Sub Committees \nsupervisory, executive committees as well avail minutes and quarterly as the Loan, Production, Marketing, reports of the SACCO Business Development services, Finance and committees and Sub", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7.1.3.3 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 29, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of \\| Observations Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 29, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 sampled SACCOs were not licensed to I advised the SACCOs Under the take on the business of lending under Accounting Officer to Microfinance \nMicrofinance Institutions money lenders act engage the PDM Institutions Money as detailed in Refer to Appendix 4 (d) \nSecretariat and obtain Lenders Act \nAs a result, enforcement of recovery of PRF proper guidelines on from beneficiaries by the PDM SACCOs may Licensing of PDM be legally challenged leading to loss of SACCOs Under the funds. \nMicrofinance Accounting Officer explained that there was Institutions Money no clear guideline in respect to Licensing of Lenders Act,2016.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 29, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 1 (a): Performance of local revenue", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u | Source", "metadata": {"headings": [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approved budget Actual Variance Reasons for under/over \n(1 [Local Services Tax 100,000,000 \\| 102,815,000 \\| \n\\_2\\_\\_\\| land fees \n3 \\_\\_\\| Business Licenses \n4 \\_\\| Other tax revenues", "metadata": {"headings": [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "u | Source", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "49,000,000", "metadata": {"headings": [{"headings_0": {"content": "49,000,000", "page": 30, "level": 3}}, {"headings_1": {"content": "u | Source", "page": 30, "level": 2}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Non-Tax Revenues I \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "49,000,000", "page": 30, "level": 3}}, {"headings_1": {"content": "u | Source", "page": 30, "level": 2}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IE Rene", "metadata": {"headings": [{"headings_0": {"content": "IE Rene", "page": 30, "level": 3}}, {"headings_1": {"content": "49,000,000", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| 3 en", "metadata": {"headings": [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}, {"headings_1": {"content": "IE Rene", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 Other property income 51,000,000 \n\\| (disposal of assets) \n\\| 8 Administrative fees and licenses 10,000,000 1,800,000 \n\\| 10 \\| Other fines and Penalties \\| \u2014\u2014\u2014O \\|", "metadata": {"headings": [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}, {"headings_1": {"content": "IE Rene", "page": 30, "level": 3}}, [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}, {"headings_1": {"content": "IE Rene", "page": 30, "level": 3}}], [{"headings_0": {"content": "| 3 en", "page": 30, "level": 2}}, {"headings_1": {"content": "IE Rene", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "50,000,000;", "metadata": {"headings": [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Reasons not given Reasons not given", "metadata": {"headings": [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n\\_ \n50,000,000 Reasons not given \n\\|", "metadata": {"headings": [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}, [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}], [{"headings_0": {"content": "50,000,000;", "page": 30, "level": 3}}, {"headings_1": {"content": "| 3 en", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "metadata": {"headings": [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| u \\| \\| \nTotal 300,000,000 212,748,401 87,251,599 \nL \n\\| \nAppendix 1 (b): Performance of GOU Warran \nProgramme Approved Warrants % funding \n\\_Agro- Industrialization 1,921,635,758 1,921,635,758 \n\\_ \n\\| Tourism Development \n100 \nI \n\u0131 Natural Resources, Environment 903,218,822 Private Sector Development", "metadata": {"headings": [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}, [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}], [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}], [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}], [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}], [{"headings_0": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, {"headings_1": {"content": "50,000,000;", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Integrated Transport Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}, {"headings_1": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a \nHuman Capital Development \n\\_ \n\\| Public Sector Transformation \\|", "metadata": {"headings": [{"headings_0": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}, {"headings_1": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}, [{"headings_0": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}, {"headings_1": {"content": "_11 | Miscellaneous Revenue | 10,000,000 50,000 9,950,000", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Community Mobilization and Mind-set", "metadata": {"headings": [{"headings_0": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}, {"headings_1": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Governance and Security \n5,461,820,520\\_\\_] 5,460,880,11 99 \\| \\_] a a Development Plan Implementation \n100 \n\\| Total dd 37,241,165,680 \\|\\|", "metadata": {"headings": [{"headings_0": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}, {"headings_1": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}, [{"headings_0": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}, {"headings_1": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}], [{"headings_0": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}, {"headings_1": {"content": "Integrated Transport Infrastructure", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "37,033,801,539 \u2014, 999", "metadata": {"headings": [{"headings_0": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}, {"headings_1": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nUtilization Appendix (c):", "metadata": {"headings": [{"headings_0": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}, {"headings_1": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}, [{"headings_0": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}, {"headings_1": {"content": "Community Mobilization and Mind-set", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Warrants.", "metadata": {"headings": [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of \nProgramme Warrants \u201ea utlisation, \\| \nU \nAgro- Industrialization \u0131\\_1,923,435,758 1,550,651,585 m \\_\\_ \n\\| \nTourism Development 3,958,281 3,928,741 \u0131 \n\\| \n\\| \n\\| \n\\| \nNatural Resources, Environment \\\\\\_920,045,428 671,292,782 \\| \nPrivate Sector Sec Development \\_ 42,651,299 \n38,450,911 \n90", "metadata": {"headings": [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}, [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}], [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}], [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}], [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}], [{"headings_0": {"content": "Warrants.", "page": 31, "level": 11}}, {"headings_1": {"content": "37,033,801,539 \u2014, 999", "page": 30, "level": 3}}]], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "metadata": {"headings": [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a \nHuman Capital Development 26,769,668,981 23,863,439,254 \n\u0131 Hu ev \n\\| \n\\| \n\\| \nPublic Sector Transformation 1,204,152,080 1,041,872,853 ae Community Mobilization and Mind set 258,340,517 \n197,723,580 76 S a \\| \n\\| \n\u201aGovernance and Security 3,633,570,211 5,544,786,075 \n\\| \n\\| \nDevelopment Plan Implementation 705,253,033 560,690,983 80 \\| \nTotal \\| 38,755,642,185 34,661,770,261 oe \\_ \n\\_\\| \n=e \nropriate indicators and targets zu \nBudget Budget Output \nOutput \nAudit comment Audit comment on indicators on targets", "metadata": {"headings": [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}, [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}], [{"headings_0": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}, {"headings_1": {"content": "Warrants.", "page": 31, "level": 11}}]], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "metadata": {"headings": [{"headings_0": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}, {"headings_1": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201c\\|", "metadata": {"headings": [{"headings_0": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}, {"headings_1": {"content": "\u201a Integrated Transport Infrastructure _1,294,566,597 1,188,933,497 Oo N", "page": 31, "level": 3}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance", "metadata": {"headings": [{"headings_0": {"content": "Performance", "page": 31, "level": 2}}, {"headings_1": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| No realistic \\| strengthening \\|\\_indicators clear\\_\\| not targets set im \nasst \nee \n01-AGRO-INDUSTRIALIZATION 00006 Planning and Allowances Performance No realistic \nbudget services Welfare \nand indicators not clear targets set \ni \\| Entertainment \nPrinting, Stationery,", "metadata": {"headings": [{"headings_0": {"content": "Performance", "page": 31, "level": 2}}, {"headings_1": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}, [{"headings_0": {"content": "Performance", "page": 31, "level": 2}}, {"headings_1": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}], [{"headings_0": {"content": "Performance", "page": 31, "level": 2}}, {"headings_1": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}], [{"headings_0": {"content": "Performance", "page": 31, "level": 2}}, {"headings_1": {"content": "\u0131 02-HUMAN CAPITAL DEVELOPMENT | 010008 | Capacity", "page": 31, "level": 1}}]], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Photocopying", "metadata": {"headings": [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and \nBinding ~ 09040106-Community access \n& \nfeeder roads \\| 260010 \\| \nRoad rehabilitation payment of domestic \\| Performance No realistic arrears \n\\| constructed & maintained to facilitate market \\| \naccess \nto contractors \nindicators not clear targets set \n28 \nNo \\| Program Sub-program \\| PIAP-out \nBudget \nTotal Out-put Total No of Number of fully \\| Out-put \nexpenditure activities in implemented \n\u2018i \\| \naah \\| Co 1 HUMAN \nCAPITAL \\| 02-Population Health, \\| \nReduced morbidity and mortality due \\| \n21 21 \\| \\| \nDEVELOPMENT Safety \nand \\| to HIV/AIDS, TB and malaria and \n\\| \\| \n\\| Management \n\\| other communicable diseases \nel 01030201-Modern \\| 000073 \nen agricultural 110,538,664 INDUSTRIALIZATION Market Access and markets constructed in strategic \nCompetitiveness locations oe Peete ad anced \nAppendix 1 (f): Partially Implemented out-puts \nth nn No. Program. \nSub-program. \n\\| \\| \nPIAP-Outs. Budget Out- Total Out- Total No Number of No of partially No of activities put. put activities fully implemented that were not expenditur in the implemented activities implemented e output activities \n\\| 1 \\| Natural Resources, \\| O1-Environment and Natural 06060601- ' 00006 \\| 315,836,05 \n5 3 0 N Environment, \\| Resources Management. Strategy for NDP \n\\| 8", "metadata": {"headings": [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}, [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}], [{"headings_0": {"content": "Photocopying", "page": 31, "level": 2}}, {"headings_1": {"content": "Performance", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | Climate Change, | | III implementation", "metadata": {"headings": [{"headings_0": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}, {"headings_1": {"content": "Photocopying", "page": 31, "level": 2}}], "page": 32, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| Land and Water. \ncoordination \n\\| \\| developed. \n= \n\\| \n\\| 01-Agro- 01-Institutional Strengthening 01041202- 70,496,600 3 0 3 0 2 Industrialization and Coordination Farmers \n\\| \nsensitized on i \\| \\| productivity \nenhancement \n\\| \n\\| \ntechnologies \nAppendix 2: Utilization of wage per department \n\\| Administration", "metadata": {"headings": [{"headings_0": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}, {"headings_1": {"content": "Photocopying", "page": 31, "level": 2}}, [{"headings_0": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}, {"headings_1": {"content": "Photocopying", "page": 31, "level": 2}}], [{"headings_0": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}, {"headings_1": {"content": "Photocopying", "page": 31, "level": 2}}]], "page": 32, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "metadata": {"headings": [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}], "page": 32, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "CommunityBasedServices \\_\\_\\_\\_175,614,000 en nn 154,997,063 \\| \n\\| Education \\_\\_9,848,809,820 1,979,287,410 \n\\_ \n\\| \n\\| Finance 249,452,000 [Heath \\_621,600,000\\| \\_8,311,227,035 \n\\_ \\| 7,689,627,035\\| \\_8,311,227,035\\| \\_8,192,439,222\\| \\_118,787,813 \\| 0 \n\\_NaturalResources rc \\| 40,000,000 19,236,964 \n29 \n\\| Planning \n95,120,000 93,800,000 \\_\\_188,920,0001\\_\\_188,920,000\\| \\_\\_100,796,220 88,123,780 \\_ \n\\_\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}, [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}], [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}], [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}], [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}], [{"headings_0": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}, {"headings_1": {"content": "| | Climate Change, | | III implementation", "page": 32, "level": 5}}]], "page": 32, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_ProductionandMarketing", "metadata": {"headings": [{"headings_0": {"content": "|_ProductionandMarketing", "page": 33, "level": 2}}, {"headings_1": {"content": "-1,386,403,078 _\u2014-211,860,330 1,174,542,748 1,174,542,748 1,012,263,521 162,279,227", "page": 32, "level": 6}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "310,387,232", "metadata": {"headings": [{"headings_0": {"content": "310,387,232", "page": 33, "level": 2}}, {"headings_1": {"content": "|_ProductionandMarketing", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| RoadsandEngineering \\_\\_-138,725,000\\| \u00ab138,725,000 \\_117,279,5371 21,445,463 \\_ \n\\|", "metadata": {"headings": [{"headings_0": {"content": "310,387,232", "page": 33, "level": 2}}, {"headings_1": {"content": "|_ProductionandMarketing", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Statutorybodies", "metadata": {"headings": [{"headings_0": {"content": "Statutorybodies", "page": 33, "level": 2}}, {"headings_1": {"content": "310,387,232", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "205,964,000 44,000,000 \\| 249,964,000 249,964,000 \u2014\u2014\u00ab249,418,979 545,021 \\| 36,716,000 4,200,388 \nTrade,IndustryandLocalDevelopment \\_\\_2,800,000 \\| \noi 33,916,000 \\_\\_\\_\\_ \\| \\| Water ch 40/800 108,000,000 108,000,00 56,772,667 \\_\\_\\_ \nTotal 21,043,386,417 2,855,427,080 23,898,813,497 23,898,813,496 1,914,099,546 \nAppendix 3 (a): Implementation of \nSN \\| Water \nPlanned Actual Variance Planned Expenditure Variance Audit Projects/ facilities quantity quantity expenditure (UGX) (UGX) Remarks", "metadata": {"headings": [{"headings_0": {"content": "Statutorybodies", "page": 33, "level": 2}}, {"headings_1": {"content": "310,387,232", "page": 33, "level": 2}}, [{"headings_0": {"content": "Statutorybodies", "page": 33, "level": 2}}, {"headings_1": {"content": "310,387,232", "page": 33, "level": 2}}], [{"headings_0": {"content": "Statutorybodies", "page": 33, "level": 2}}, {"headings_1": {"content": "310,387,232", "page": 33, "level": 2}}], [{"headings_0": {"content": "Statutorybodies", "page": 33, "level": 2}}, {"headings_1": {"content": "310,387,232", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "E \\", "metadata": {"headings": [{"headings_0": {"content": "E \\", "page": 33, "level": 2}}, {"headings_1": {"content": "Statutorybodies", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \nimplemented \\| Rehabilitation of the bores 8 \n0 77,005,708 71,658,167 Fully implemented \\_ \n\\_ \n\\_ \\{\\| LL \nL 3 Pipe water scheme a", "metadata": {"headings": [{"headings_0": {"content": "E \\", "page": 33, "level": 2}}, {"headings_1": {"content": "Statutorybodies", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tne | tae", "metadata": {"headings": [{"headings_0": {"content": "tne | tae", "page": 33, "level": 2}}, {"headings_1": {"content": "E \\", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 146,185,817 146,185,817 Partially", "metadata": {"headings": [{"headings_0": {"content": "tne | tae", "page": 33, "level": 2}}, {"headings_1": {"content": "E \\", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "$e", "metadata": {"headings": [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implemented [4 Latrine at [1 \n\\| eee Amida ss \na Fi \n21,600,000 21,240,733 359,267 Fully \n\\| \na eee i. implemented \\| \n16 409,291,525 302,478,866 \\| 106,812,659 \nRemarks \nKm LESS cece EGON HG Cat denne \n\\| \neen \\| 1 10/10/2022 72 \nTE", "metadata": {"headings": [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}, [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}], [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}], [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}], [{"headings_0": {"content": "$e", "page": 33, "level": 1}}, {"headings_1": {"content": "tne | tae", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,800,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 33, "level": 3}}, {"headings_1": {"content": "$e", "page": 33, "level": 1}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_First quarter releases delayed. \\| \n\\| \n\\_\\_ \n2 19/04/2023 \\|72 \n1,800,000,000 \nFunds for second quarter delayed and received on 20th /04/2023", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 33, "level": 3}}, {"headings_1": {"content": "$e", "page": 33, "level": 1}}, [{"headings_0": {"content": "1,800,000,000", "page": 33, "level": 3}}, {"headings_1": {"content": "$e", "page": 33, "level": 1}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13. \\| 22023 Ve", "metadata": {"headings": [{"headings_0": {"content": "1,800,000,000", "page": 33, "level": 3}}, {"headings_1": {"content": "$e", "page": 33, "level": 1}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3,600,000,000", "metadata": {"headings": [{"headings_0": {"content": "3,600,000,000", "page": 33, "level": 2}}, {"headings_1": {"content": "1,800,000,000", "page": 33, "level": 3}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funds for third and fourth quarter received at the end of the fourth quarter \\|", "metadata": {"headings": [{"headings_0": {"content": "3,600,000,000", "page": 33, "level": 2}}, {"headings_1": {"content": "1,800,000,000", "page": 33, "level": 3}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[|", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 33, "level": 5}}, {"headings_1": {"content": "3,600,000,000", "page": 33, "level": 2}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\_ \n72", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 33, "level": 5}}, {"headings_1": {"content": "3,600,000,000", "page": 33, "level": 2}}, [{"headings_0": {"content": "[|", "page": 33, "level": 5}}, {"headings_1": {"content": "3,600,000,000", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,200,000", "metadata": {"headings": [{"headings_0": {"content": "7,200,000", "page": 33, "level": 3}}, {"headings_1": {"content": "[|", "page": 33, "level": 5}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4 (b): Non Disbursement of Parish Revolving Funds \n(SN. \\| VoteName \\| Name \nAmounts disbursed to Remarks \n\\| 1. \\_\\| KITGUMDLG KITENY KITENY 100,000,000 \u201a\\_nil \nNo disbursements made", "metadata": {"headings": [{"headings_0": {"content": "7,200,000", "page": 33, "level": 3}}, {"headings_1": {"content": "[|", "page": 33, "level": 5}}, [{"headings_0": {"content": "7,200,000", "page": 33, "level": 3}}, {"headings_1": {"content": "[|", "page": 33, "level": 5}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tr", "metadata": {"headings": [{"headings_0": {"content": "Tr", "page": 33, "level": 2}}, {"headings_1": {"content": "7,200,000", "page": 33, "level": 3}}], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nI LUGWAR \\_ LUGWAR 100,000,000 \nNo disbursements made \n30 \n\\|PALUBA PALUBA [100000000 In \nNo disbursements made \n\\| : cae", "metadata": {"headings": [{"headings_0": {"content": "Tr", "page": 33, "level": 2}}, {"headings_1": {"content": "7,200,000", "page": 33, "level": 3}}, [{"headings_0": {"content": "Tr", "page": 33, "level": 2}}, {"headings_1": {"content": "7,200,000", "page": 33, "level": 3}}], [{"headings_0": {"content": "Tr", "page": 33, "level": 2}}, {"headings_1": {"content": "7,200,000", "page": 33, "level": 3}}]], "page": 33, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PALWO", "metadata": {"headings": [{"headings_0": {"content": "PALWO", "page": 34, "level": 2}}, {"headings_1": {"content": "Tr", "page": 33, "level": 2}}], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OKOL\\_\\_ \\|OKOL 100,000,000 Nil \\| LUMULE 100,000,000 \n\\_\u2014\\_\u2014\\_\\|\\_ \\| \n\\| \nPACHUA \\_\\_\u2014\\_\u2014\\_\\| 100,000,000 i \\_\\_ \nLPACHUA\\_ \nPUDO \n\\_ \nPUGODA EAST PUGODA EAST 100,000,000 \n\\| \n\\| \nNo disbursements made \n; \\_\\|\\_No disbursements made \n=z \nNo disbursements made \nNo made", "metadata": {"headings": [{"headings_0": {"content": "PALWO", "page": 34, "level": 2}}, {"headings_1": {"content": "Tr", "page": 33, "level": 2}}, [{"headings_0": {"content": "PALWO", "page": 34, "level": 2}}, {"headings_1": {"content": "Tr", "page": 33, "level": 2}}], [{"headings_0": {"content": "PALWO", "page": 34, "level": 2}}, {"headings_1": {"content": "Tr", "page": 33, "level": 2}}], [{"headings_0": {"content": "PALWO", "page": 34, "level": 2}}, {"headings_1": {"content": "Tr", "page": 33, "level": 2}}]], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "disbursements", "metadata": {"headings": [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MELONG 100,000,000 No disbursements made \\| \\_\\_\\| 1,000,000,000 nil \nnil \nNo disbursements made \nAppendix 4 (c): functionality of the committees \nSN. Parishes Does the membership Were Did the PDC Did the PDC prepare Were \nHow much Remarks of the Parish quarterly prepare parish parish 5 year plan as quarterly funding was Development \nmeetings priorities and action stipulated Annex 2 performance received for committee (PDC) held? plans for the FY structure of the parish reports \nthe PDC \ninclude those stipulated \n2022/2023 as per plan of the Governance prepared? \nactivities? \nin the guidelines? \n\\_ \nm aces a LUGWAR Yes \n\\| Annex 1 format of and Administration pillar \\| parish priorities of operational manual, Feb. \\| \\| the Governance and 2022? \n\\| i Administration \\| \\| pillar operational \n\\| manual, Feb. 2022? \ni \nYes \n1,000,000 Parish did not prepare \\_ development plan i \n\\| Yes Yes No \\| No Yes 1,000,000 Parish did not 5", "metadata": {"headings": [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}, [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}], [{"headings_0": {"content": "disbursements", "page": 34, "level": 2}}, {"headings_1": {"content": "PALWO", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PALUBA", "metadata": {"headings": [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "prepare year development plan \n~~ PALWO Yes il ; prepare year Yes \nOo oO es 1,000,000 Parish did not 5 development plan \nOKOL Yes Yes \nYes \nParish did not prepare 5 year i development plan\\_ Yes \n1,000,000 \nParish did not prepare 5 year \\| development plan \\| \n\\_ \nPACHUA \nYes \ndevelopment plan Sn I. L \nTEE \ndevelopment plan I \nPUGODA \nYes \n\\| \ndevelopment plan MELONG Yes Yes \n\\| \nIL No \n\\| Yes 1,000,000 Parish did not prepare 5 year development plan \nAppendix 4 (d): Committee and Sub Committee assessment tool \nVote \\| Name of Supervisory \nExecutive Loan Sub Production sub Marketing sub Business \nFinance and Rema Name ' SACCO committee Committee committee Committee Committee Development investment sub rks \\| \nservices sub Committee \n' Was it Is the Was the \n\\|Is Was Is the Was Is the! Was Is the Was Is the Was Is the \\| Constit committee it commi it \\| it \\| \n\\| \ncommi commi it commi \\| it committ it commit i \\| uted? operationa Const ttee Cons ttee Cons ttee Cons ttee Const ee Const tee \\| \n\\| (yes/N \\| I? \nitute operati titut operati titute operat titut operat ituted operatio ituted operati", "metadata": {"headings": [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}, [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. (operation d? onal? ed? onal? d? ional? ed? ional? ? nal? ? onal? \nka or Not (yes/ (opera (yes (opera (yes/ (opera (yes/ \\| (opera (yes/ (operatio (yes/ (operat \n\\| \\| \n\\| operationa No) \\| tional /No) tional No) tional No) \\| tional No) nal or No) ional or", "metadata": {"headings": [{"headings_0": {"content": "PALUBA", "page": 34, "level": 3}}, {"headings_1": {"content": "disbursements", "page": 34, "level": 2}}], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| I)", "metadata": {"headings": [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| operati operati operat operat \\| operatio operati \\| \nor Not or Not or Not or Not \\| Not Not \\| \n\\| ional) ional) nal) \n\\| onal) onal) i \nKITGUM N [No [no [No \\| DLG LUGWAR \nN No [No [No \\| \\| \nPALUBA Yes \nYes \\|Yes k \n[Yes ves NO [No [no No \\{No [No \\|Nno PALWO Yes Yes\\_\\_\\| Yes [Yes \\|ves \\|No No \nNo No Lt Te \\| \\| \nOKOL Yes Yes Yes Yes No\\_\\_\\| No \nNo [No \\| \\| \n\\| Yes \n\\| LUMULE \\| Yes \nNo \nPACHUA\\_\\_ Yes \nYes No No no \\| \n\\| PUDO\\_\\_\\_ Yes \nYes\\_\\_\\| Yes No \\|No \\|No No \\|No No \n\\| \n\\| \nPUGODA Yes \nYes Yes No No No No No No No \\| \\| \n\\| MELONG \\|Yes \n\\| No No Bu Se 07 Yes \nAppendix 4 (e) : Registration of SACCOs \nEe \\| Parish Name Name of Is the SACCO registered under the Is the SACCO Remarks Name \\| \nSACCO Cooperative Societies Act? (Yes/No) registered under \n\\| \n\\| \nMicrofinance \n\\| Institutions money \n\\| KITGUM KITENY KITENY Yes \\_ \n\\_\\_\\|\\_ \n\\_ DLG LUGWAR LUGWAR Yes \\| \\| \\| \\_\\_ \\_\\_PALUBA \\_PALUBA \\| Yes \\| \\_PALWO PALWO Yes", "metadata": {"headings": [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}, [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}], [{"headings_0": {"content": "| I)", "page": 35, "level": 4}}, {"headings_1": {"content": "PALUBA", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OKOL", "metadata": {"headings": [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nlenders act 2016? \nNo \n\\| SACCOs registered and the Cooperative Society Act 2020 as amended \nNo \nSACCOs registered and the Cooperative Society Act 2020 as amended ~~~ SACCOsregistered and the Cooperative Society Act 2020 as amended \\| [No \nSACCOS registered and the Cooperative Society Act 2020 as amended\\_\\_ SACCOs registered and the Cooperative Society Act 2020 as amended \n32", "metadata": {"headings": [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}, [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}], [{"headings_0": {"content": "OKOL", "page": 35, "level": 3}}, {"headings_1": {"content": "| I)", "page": 35, "level": 4}}]], "page": 35, "document_name": "Kitgum District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Koboko District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Koboko District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 13fb4545a2a58824844ddead6768cf414c79e09a..0000000000000000000000000000000000000000 --- a/reports/Chunks/Koboko District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KOBOKO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nList Of ACKOO yi iiss \niii \nee eT Bar hence 1 serra oN STRESS REE RE RIT EE HEE Key AGdit Molar Sinai one mcmama a a an a an a 1 \ncsscicssccscasias sem cans ccacaiscsancead saad aceonsnorsaesnareesceracessueneseatan \na. ccs carmencommnessenennresnnss eonnanmensune \n5.0 Implementation of the Parish Development Model ..........ccccccsssseeceessseereeteneessereeees 38 \nList of Acronyms", "metadata": {"headings": [[], [], [], [], [], [], [], [], []], "page": 1, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 4, "level": 8}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "District Local Government Government of Uganda HCMS \nHuman Capital Management System \nICT Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 4, "level": 8}}, [{"headings_0": {"content": "Meaning", "page": 4, "level": 8}}]], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI", "page": 4, "level": 5}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 8}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI", "page": 4, "level": 5}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 8}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| IPPS", "metadata": {"headings": [{"headings_0": {"content": "| IPPS", "page": 4, "level": 5}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 5}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions Local Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authority", "metadata": {"headings": [{"headings_0": {"content": "| IPPS", "page": 4, "level": 5}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 5}}, [{"headings_0": {"content": "| IPPS", "page": 4, "level": 5}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 5}}], [{"headings_0": {"content": "| IPPS", "page": 4, "level": 5}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 5}}], [{"headings_0": {"content": "| IPPS", "page": 4, "level": 5}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 5}}]], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| LLG", "metadata": {"headings": [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lower Local Governments \nLR Local Revenue \nMinistries, Departments and Agencies \nof Education \nof Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoLG \nMinistry of Local Government NAA National Audit Act \n\\| Non-Tax Revenue \nOAG \nOffice of the Auditor General \nProgram Budgeting System \nPayroll Consults Africa \nPayroll Deduction Management System PDU 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": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}, [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}], [{"headings_0": {"content": "| LLG", "page": 4, "level": 5}}, {"headings_1": {"content": "| IPPS", "page": 4, "level": 5}}]], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "| LLG", "page": 4, "level": 5}}], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury TSA Treasury Single Account \nTSSA Treasury Sub Single Account \nUBA \nUganda Banker\u2019s Association \nUganda Consolidated Fund \nUganda Consumer and Lender\u2019s Association \nUganda Intergovernmental Fiscal Transfers Program for Results Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KOBOKO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "| LLG", "page": 4, "level": 5}}, [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "| LLG", "page": 4, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "| LLG", "page": 4, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "| LLG", "page": 4, "level": 5}}]], "page": 4, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}], "page": 5, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Koboko 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 Koboko 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": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}]], "page": 5, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 7, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "local revenue of UGX.490,618,952 however; by the end of the Officer \nshould year, UGX.425,115,199 had been collected representing 87% ensure \nthat performance. The summary is in the table below; \nsensitization to the tax payers on Approved Actual Variance revenue budget (UGX) Collections \nmobilization is done UGX \n\\| 104,064,278 87,403,471 16,660,807 in the subsequent Revenues financial year. Le 386,554,674 337,711,728 48,842,946 \nRevenues \nTotal 490,618,952 425,115,199 65,503,753 \nThe DLG over collected revenue from Land fees, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity's revenue potential. Refer to the table below; \nSource Approved Actual Variance budget (UGX) Collections (UGX) (UGX) \nTax Revenues \nLocal Services 75,014,471 72,147,471 (2,867,000) Tax \n\\| 2 \\| Land fees \n8,804,567 \\| 7,948,000 \\| 856,567 3 Business 20,245,916 ED \\| 16,110,816 Licenses \n4 Other tax 5,069,504 3,173,000 \\| 1,896,504 revenues \n\\| Non-Tax \nRevenues \n5 Other Property 140,000 212,500 (72,500) \\| income \n\\| oIlS\\|Ia \\| Dividends oO 0 0 \\| \\| Rent \n3,533,250 \\| 3,248,000 285,250 Other property oO \\| 0 0 income \nSale of aaa) LESS \\| 5,123,500 \\| (3,527,500) and services \nAdmin fees and 225,710,929 291,525,618 \\| (65,814,689) licenses \nCourt fines and \n8,532,000 \nNo Observation Recommendation 2 Monitoring Council Monitoring of 29,004,086 \nmonitoring ongoing projects in \nthe district \n3 Road Equipment To keep the road 13,200,000 \nequipment maintenance equipment in \nand fleet working condition \nmanagement \nand smoothen the \nservices road works \n4 Boards Council To facilitate council 16,700,000 \n, \ncommittee sitting members sitting \n\\| facilitations allowances \nTotal \n65,503,703 \nSource: OAG analysis \nThe under collection of local revenue was attributed to the", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}]], "page": 7, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Slow recovery of the economy from the COVID 19 effects which has affected collections from trading licenses. \ne Communities attitude towards revenue collection and remittance. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.29,319,434,016 to The", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}, [{"headings_0": {"content": "following;", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}]], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "following;", "page": 8, "level": 8}}], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "implement the various programmes, out of which Officer should UGX.29,129,340,150 was warranted resulting in a shortfall of engage MoFPED UGX.190,021,752 representing 99% performance. \nand other relevant authorities and The performance of warrants for each of the programmes is ensure that all shown in the table below; \nbudgeted funds are warranted. Programme Approved Warrants (UGX) % \nbudget (UGX) funding \nAgro- 1,295,160,127 1,295,160,127 100% \nIndustrialization \nee \nTourism 7,721,111 7,721,111 100% \nDevelopment \n\\| \nNatural Resources, 238,888,734 238,888,734 100%", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 3}}, {"headings_1": {"content": "following;", "page": 8, "level": 8}}], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Environment", "metadata": {"headings": [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a \nPrivate Sector 29,030,188 29,030,188, 100% Development \nIntegrated 522,148,823 479,176,823 92% Transport \nInfrastructure \nSustainable 3,400,000 3,400,000 100% \\| urbanisation & \nNo Observation Recommendation The UGX.190,021,752 that was not warranted was meant for the \nfollowing activities which were either partially or not implemented \nat all; \nProgramme Amount not Activities not Purpose of warranted implemented the \n(UGX) \nunimplement ed activi Integrated 42,972,000 Routine Improved Transport maintenance district roads Infrastructure and access rehabilitation \nof district roads \nGovernance 147,022,000 Support Improve and security women standard of entrepreneurs living for hip women groups \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Routine manual maintenance on the roads was not undertaken \nThe standards of women groups were not improved. \noe \n1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of The", "metadata": {"headings": [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}, [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}], [{"headings_0": {"content": "Environment", "page": 8, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 3}}]], "page": 8, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "Environment", "page": 8, "level": 8}}], "page": 9, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.5,706,476,321 from the various programmes out of which Officer \nshould UGX.2,229,014,159 was warranted resulting in a shortfall of engage the relevant UGX.3,477,462,162 representing 39% performance.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 8}}, {"headings_1": {"content": "Environment", "page": 8, "level": 8}}], "page": 9, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], "page": 9, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "partners and ensure The performance of warrants for each of the programmes is that all budgeted shown in the table below; \nfunds are warranted. Programme Approved Warrants \nbud \nAgro- 8,799,625 8,799,625 \nIndustrialization \nHuman Capital 5,697,676,696 2,220,214,534 \nDevelopment \n5,706,476,321 2,229,014,159 \nThe UGX.3,477,462,162 that was not warranted was meant for \nObservation \nRecommendation support in improve \nhealth \nsanitation \nEducation improvement \n732,556,000 World Food Livelihood \nProgramme support for \nrefugees and \nhost \ncommunities \nAs a result of failure to warrant the budgeted funds, the Municipality could not implement the following; \noe Monitoring projects was not undertaken \nThe Accounting Officer explained that the warrant of funds is at the discretion of donors and the district has no control over that. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.31,531,725,666 availed during The", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}, [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}], [{"headings_0": {"content": "development", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 8}}]], "page": 9, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 10, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 1}}], "page": 10, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 3}}], "page": 12, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "with activities worth", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 10, "level": 3}}], "page": 12, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Observation", "metadata": {"headings": [{"headings_0": {"content": "No Observation", "page": 13, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 1}}], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Recommendation |", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets \nCategory of \nNo. of No of Expe 5 \noutputs \nivi Activiti activiti ivi nditur i fully i \nes es e implem partiall Amou ented \nimplem \nFully implemente \nimplemente d outputs \nNot \nimplemente d outputs", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}, [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}], [{"headings_0": {"content": "| Recommendation |", "page": 13, "level": 3}}, {"headings_1": {"content": "No Observation", "page": 13, "level": 3}}]], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total 18 a2", "metadata": {"headings": [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Partial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality did not implement or partially implemented the following planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}, [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}]], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Nyakaliso Seed Secondary School\n2. Completion of Padrombu Seed Secondary School\n3. Construction of a mini piped water system.", "metadata": {"headings": [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 2 for details. \nThe Accounting Officer explained that most of the partial implementation was mainly due to lack of capacity by the contractors to execute the planned work in time. \n1.7 Delivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF \nProgra Activity Source Total Pictorial Summary of Audit mme details of expenditur evidence findings conclusio funds e (UGX) \n(Time, Quality, n \n\u2018Bns Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}, [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}], [{"headings_0": {"content": "Total 18 a2", "page": 13, "level": 1}}, {"headings_1": {"content": "| Recommendation |", "page": 13, "level": 3}}]], "page": 13, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integra Routine GOU 55,100,000 ;, \nAt the time of Poor Mechaniz pil inspection, quality ed had road maintena done affects Infrastr nce of 58 \nhowever the mobility \\| \nucture \nroad was muddy hence \nAnd \nand impassable. delay in \u00bb-. \nService \n\\| The drainage service 5 channels were delivery not opened. \nThe Accounting Officer explained that an allocation of UGX.50m has been provided in the adjusted Ministry of Works and Transport Maintenance Grant for spot gravelling and an additional culvert installation along, 2km of the section of this road \nThe Accounting Officer should ensure routine maintenance is undertaken in order to keep the road motor able. \n1.7.2 The service delivery under focus areas \nI sampled Six (06) out of Forty Two (42) activities in Five (05) focus areas with a total expenditure of UGX.4,068,662,011 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nSN Focus Area Key Observation", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}], [{"headings_0": {"content": "Functionality)", "page": 14, "level": 8}}, {"headings_1": {"content": "Total 18 a2", "page": 13, "level": 1}}]], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 14, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 14, "level": 8}}], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i. Education \ne Three classroom block had been Development completed and 3 seater desks Grant \nprovided at Arindruwe Primary School \nThis resulted in increased space for pupils hence improving on\\_ the learning environment for students. \n", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}, [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}], [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}]], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Education \ne Renovation of 4 classroom block at", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}], "page": 14, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "65% indicating that the projects was \nbehind schedule. \nHealth service delivery to the beneficiaries have been delayed. \nTransitional \ne Casting of partial slab at Koboko o The", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 8}}, {"headings_1": {"content": "Key", "page": 14, "level": 3}}], "page": 15, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 14, "level": 8}}], "page": 15, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], "page": 15, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Hospital OPD. At the time of Officer should lobby Grant Adhoc inspection, the casting had been ministry of health Health \ncompleted. However, the OPD is far and MoFPED to from completion because of increase funding underfunding. towards the completion of the Health service delivery to the \nDistrict Hospital beneficiaries have been delayed \nOPD. \nConstruction of Oru Bridge. At the time e There should be of inspection, the construction works proper planning and were on going because of the delay to \nbudgeting before start work due to the need for approval \nexecution to ensure of contract variations. \ntimely execution \nThere was delayed in service delivery of a cross over bridge to enable movement of goods and services. Water \nConstruction of Lima piped water Management should Development Scheme. \ncareful evaluate the At the time of inspection, the work had contractor's capacity stalled because the contractor had before award of abandoned the project. contracts to ensure that the right people There was delay in provision of clean are awarded contracts water to the communities. \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 entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nObservation \nRecommendation \nUtilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.14,568,946,838, The", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}, [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}], [{"headings_0": {"content": "Development", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 3}}]], "page": 15, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Development", "page": 15, "level": 1}}], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and obtained supplementary funding of UGX.3,614,819,372 Officer \nshould \nresulting into a revised salary budget of UGX.18,183,766,210 ensure which was all warranted \ndocumentation for", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Development", "page": 15, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Development", "page": 15, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Development", "page": 15, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 3}}, {"headings_1": {"content": "Development", "page": 15, "level": 1}}]], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pensioners", "metadata": {"headings": [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "is \nOut of the total warrants, UGX.17,255,028,719 was utilized by the prepared in time to DLG resulting in un-utilized warrants of UGX.928,737,491 benefit \nfrom \nrepresenting utilization of 99% as summarized in the table below; pension releases. In Details in Appendix 3 \naddition, the Accounting Officer Approved Supplem Revised Warran Payment Unspent should prepare for Budget entary Budget ts UGX. s UGX. Bn Balance recruitment as he UGX. Bn Bn UGX. Bn \nwaits for the lifting of the ban. \nFrom the analysis, I noted that; \no There was an under absorption of UGX.928,737,491 \no The supplementary funding of UGX.928,737,491 (25%) was not utilized \nThe Accounting Officer explained that some pensioners submitted incomplete documentation and thus payments for gratuity could not be completed leading to the under absorption and there was also a ban on recruitment hence no recruitment was done. \n2.2 \nValidation of employees on the entity payroll \nThe District had 1,328 employees on the IPPS payroll of which The", "metadata": {"headings": [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}, [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}], [{"headings_0": {"content": "pensioners", "page": 16, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 3}}]], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,300 (98%) were fully verified and 28 (02%) did not show up. \nOfficer should use \nthe verified payroll The summary of the validation exercise is shown in the table ass a basis of below; updating monthly payrolls for paying Details No. of employee Individuals \nemoluments. \nNumber of staff as per the payroll 1,328 \n15,867,361,632 \nJune 2023 \nValidated as follows; \nThe Ministry of Total number of staff verified 1,300 15,572,024,952 Public service (complete/fully verified) (A) should make Partially verified(individuals whose 0 \n0 arrangements to information availed at the physical \nvalidate any staff verification did not fulfil all the \nrequirements) (B \nwho have been \nb) A total of 28(02%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. Eight (08) employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \nTen (10) employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \niii. A total of UGX.7,097,358 was paid as salary to 10 employees in question after exit and this is considered a financial loss to Government. \niv. \nI further noted that 10 individuals were not accounted for and these were omitted from the validated payroll. \nIn his response, the Accounting Officer confirmed the staff validated are accurately captured and that they would be included on the payroll. \n2.3 \nInconsistencies in Employee Details \nA total of 189 employees on the payroll had inconsistencies in The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 16, "level": 8}}, {"headings_1": {"content": "pensioners", "page": 16, "level": 1}}]], "page": 16, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 8}}], "page": 17, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured by Officer \nshould NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that the employees Inconsistent information undermines the integrity of the District\u2019s records are duly records and may complicate the employee service history and reconciled", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 8}}], "page": 17, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], "page": 17, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "retirement procedures. Where the errors in dates of birth increase Ministry of Public the length of service, it may lead to the irregular extension of Service. \nemployee service. \nThe Accounting Officer explained that the authority to change date of birth is with MoPS, NIRA and the individuals and promised to guide the affected individuals to obtain the required documentation to reconcile the dates \nc) Over-remittance ; \nof UGX.348,188,310 and under-remittance : of UGX.5,018,321. of statutory deductions were made by the entity during the period. \nd) Under-remittance of UGX.2,603,030 of non-statutory deductions were made by the entity during the period. \nThe Accounting Officer promised to recover the over payments and the under remittance shall be handled by filling residual arrears. \n2.5 \nDelayed deletion of employees from the payroll \nI noted that UGX.23,071,751 was paid to 2 staff who had either The", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}, [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}], [{"headings_0": {"content": "by", "page": 17, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 3}}]], "page": 17, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], "page": 18, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "been retired, transferred, absconded or died. These resulted into Officer \nshould financial loss to government. \nrecover the funds. \nThe Accounting Officer acknowledged the observation and promised to recover the amounts paid. \n2.6 \nReview of the DLG staff Establishment \nReview of the establishment revealed; \ni. Out of 2,214 approved positions, a total of 1,278 positions The Accounting were filled leaving a gap of 936 vacant positions. \nOfficer should laisse with Ministry of ii. The entity did not have an approved and costed staff Public service to establishment for primary, secondary and tertiary ensure \nthe institutions while the staff structure for health facilities integration of the issued by Ministry of Health was not incorporated into the staff list into the district approved structure. \nIPPS to allow easier interface. \niii. \nRelatedly, 2 staff that had left the district were still on the staff list. \nThe Accounting Officer acknowledged the observation. \nOther Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \nfunding the operation and maintenance of piped water systems in small towns within a district. \nKoboko District received UGX.575,904,766, out of UGX.575,904,766 budgeted (100%) for the financial year 2022/23. Out of the UGX.575,904,766 received, the District spent UGX.390,837,043(68%) leading to un-utilized funds of UGX.185,067,723. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 8}}, {"headings_1": {"content": "by", "page": 17, "level": 1}}]], "page": 18, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Category", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 19, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 8}}], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 19, "level": 8}}, {"headings_1": {"content": "Category", "page": 19, "level": 3}}], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rural Water and/\\|Constructionofboreholes 6 \u00a36 Sanitation Sub-Grant Rehabilitation of boreholes", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 19, "level": 8}}, {"headings_1": {"content": "Category", "page": 19, "level": 3}}], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(traditional component)", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of VIP latrine \nPiped Water Sub-Grant Construction of piped water \n1 UgIFT component scheme at Ludara \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 guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}, [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}]], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.1.1 Positive observations \no All water projects were constructed on land for which the District had ownership or consent offer. \ne All projects implemented were in the approved work plan and were eligible under the grant guidelines \ne Desk and field appraisals were conducted prior to the commencement of the planned projects in line with grant guidelines \ne All projects implemented had approved engineering designs from the Ministry of Water and Environment. \no Quality of materials used for both the rehabilitated boreholes and newly drilled boreholes was in line with the grant guidelines. \ne The district asset register was fully updated with all the implemented projects and covering the details on water infrastructure as per the format prescribed in the Accounting manual. \no All UGIFT \nwere allocated water sources \nSN Purpose \nBudgeted Released Variance amount \namount \nRural Water and Sanitation Sub-Grant 362,296,453 362,296,453 0 traditional component \nPiped Water Sub-Grant (UgIFT component) 213,608,313 213,608,313 0 Total \n575,904,766 \\|575,904,766\\| \\| \n\u00b0 Out of the funds received of UGX.362,296,453(63%) for the Rural Water and Sanitation Sub-Grant (traditional component), UGX.362,296,453 (100%) while, out of funds received of UGX.213,608,313 (100%) for the Piped Water Sub-Grant (UgIFT component), UGX.28,572,794 (13%) was spent leaving UGX.185,035,519 (87%) un-utilized as shown in the table below. \nSN Category Approved Release Expenditure Un-utilized % Estimate", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}, [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}], [{"headings_0": {"content": "(traditional component)", "page": 19, "level": 8}}, {"headings_1": {"content": "Activity", "page": 19, "level": 8}}]], "page": 19, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Absorp", "metadata": {"headings": [{"headings_0": {"content": "Absorp", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional component)", "page": 19, "level": 8}}], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "C) (UGX tion Rural Water 362,296,453 362,296,453 362,296,453 \n100% and \nSanitation \nSub-Grant", "metadata": {"headings": [{"headings_0": {"content": "Absorp", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional component)", "page": 19, "level": 8}}, [{"headings_0": {"content": "Absorp", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional component)", "page": 19, "level": 8}}]], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(traditional", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "Absorp", "page": 20, "level": 8}}], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "component \nPiped Water 213,608,313 213,608,313 28,572,794 185,035,519 Sub-Grant \n(UgIFT \nponent \n575,904,766 575,904,766 \\| 390,869,247 185,035 519 68% \no A review of the annual work plan, budgets and performance reports revealed that out of the planned four (04) activities, 3 were fully implemented and 1 was partially", "metadata": {"headings": [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "Absorp", "page": 20, "level": 8}}, [{"headings_0": {"content": "(traditional", "page": 20, "level": 8}}, {"headings_1": {"content": "Absorp", "page": 20, "level": 8}}]], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the contractor of the piped water system did not have enough capacity to execute the work and the district was in the process of sourcing a new contractor. \nThe Accounting Officer should closely monitor the contractor to ensure the timely completion of all the contracted works. \n3.1.3 Implementation of program activities \n3.1.3.1 Preparation and submission of quarterly reports \nwater and sanitation conditional and \nNo Details Deadline for Actual date of submission \nsubmission \n1, Quarter One 10\u2018 October, 2022 \\| 18% October \u201a2022 Delayed 10% January, 2023 10'\" January,2023 Timel 10% April, 2023 10% April,2023 \n10\" July, 2023 \n7\u2122 July 2023 \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. \nThe Accounting Officer explained that the delay in the 1% quarter was caused by the delay in release of funds. \nThe Accounting Officer should ensure timely submission of the reports. \n3.1.4 Regularity of the Procurement Process \n3.1.4.1 Delayed procurement processes \nSec 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. \nMy review of procurement files revealed the following; \no All the projects had their procurement adverts published by 30\u2018 June 2022, and \no All the projects had their procurement contracts awarded by 31st October 2022 except for Ludara piped water scheme whose contract was signed on 15/12/2022 two months after the deadline. \nDelayed procurement causes delayed implementation hence hampering service delivery. \nThe Accounting Officer explained that effort is being made to observe these procurement deadlines. \nThe Accounting Officer should always ensure compliance with the given guidelines. 3.1.5 Inspection of water Grant activities \nI conducted physical inspections One (01) project to assess service delivery indicators. \nStart Date: and abandoned the 15/10/2022 project \nEnd \nDate:", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}, [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 20, "level": 8}}, {"headings_1": {"content": "(traditional", "page": 20, "level": 8}}]], "page": 20, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "315*/05/2023", "metadata": {"headings": [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], "page": 22, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid in Fy 2022/2023; \nAs a result, the communities around Ludara were denied clean water. \nThe Accounting Officer attributed this to lack of capacity by the contractor and \nthe district was in the process of sourcing a new contractor. \nThe Accounting Officer should closely monitor the contractor to ensure timely completion of the activity. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT", "metadata": {"headings": [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}, [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}], [{"headings_0": {"content": "315*/05/2023", "page": 22, "level": 8}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 8}}]], "page": 22, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], "page": 22, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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. \nKoboko District received UGX.2,236,340,004, out of UGX.2,236,340,004 budgeted to the implement the programme. The following activities were undertaken; \no All planned investments at the district had a no-objection clearance from the Ministry of Health and Ministry of Education \no All UGIFT projects were implemented titled land \n3.2.2 Area of Improvement \no There was delays in completion of UgiFT projects \n3.2.3 Planning and Budget Performance \n3.2.3.1 Funding and Absorption \nOut of the approved budget of UGX.2,236,340,004, the district received UGX.2,236,340,004(100%) there was no shortfall Out of the received funds, UGX.1,693,339,096 (81%) was spent, thus leaving UGX.543,000,908 unutilized. Details are in the table below; \nApproved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption UGX", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}, [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}], [{"headings_0": {"content": "Program", "page": 22, "level": 3}}, {"headings_1": {"content": "315*/05/2023", "page": 22, "level": 8}}]], "page": 22, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nd", "metadata": {"headings": [{"headings_0": {"content": "nd", "page": 23, "level": 3}}, {"headings_1": {"content": "Program", "page": 22, "level": 3}}], "page": 23, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(:) (>) D=(A-B) E=(B-C) Capital 2,080,468,038 2,080,468,038 1,537,467,130 \\}9 Prsmnsos development", "metadata": {"headings": [{"headings_0": {"content": "nd", "page": 23, "level": 3}}, {"headings_1": {"content": "Program", "page": 22, "level": 3}}], "page": 23, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "metadata": {"headings": [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], "page": 23, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,236,340,004 1,693,339,096 \\|O 543,000,908 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \no Construction of buildings at Nyakaliiso Seed Secondary School \noe Construction of playground, greening of compound and installation of 5,000 litre tank at Padrombu Seed Secondary School \nAs a result, education services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the contractor for Padrombu Seed School didn\u2019t have the capacity and the district had sourced a new contractor to complete the work. \nThe Accounting Officer should s closely monitored the contractor to ensure that work is completed on time. \n3.2.4 Implementation of UGIFT activities 3.2.4.1 of water Grant activities \nSN Project Inspection Pictorial Evidence Audit Remarks (Time, Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}, [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, {"headings_1": {"content": "nd", "page": 23, "level": 3}}]], "page": 23, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 24, "level": 1}}, {"headings_1": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and \nFunctionali \n1 Construction of o Foundation \n\\| There is \\| \nNyakaliso Seed School slab had been", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 24, "level": 1}}, {"headings_1": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}, [{"headings_0": {"content": "Quality,", "page": 24, "level": 1}}, {"headings_1": {"content": "Recurrent 155,871,966 155,87196 158196 | 0]", "page": 23, "level": 8}}]], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delayed", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 24, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 1}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at Kuluba Sub County, completed ca \nservice Koboko District delivery. e Window Fitting \ndone", "metadata": {"headings": [{"headings_0": {"content": "delayed", "page": 24, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 24, "level": 1}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Contractor: Desert", "metadata": {"headings": [{"headings_0": {"content": "Contractor: Desert", "page": 24, "level": 3}}, {"headings_1": {"content": "delayed", "page": 24, "level": 8}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Breeze Hotel Ltd. \n\u00b0 Walling \ncompleted ke: es Contract \nPhoto showing state of amount: \nNyakaliso Seed School as at", "metadata": {"headings": [{"headings_0": {"content": "Contractor: Desert", "page": 24, "level": 3}}, {"headings_1": {"content": "delayed", "page": 24, "level": 8}}, [{"headings_0": {"content": "Contractor: Desert", "page": 24, "level": 3}}, {"headings_1": {"content": "delayed", "page": 24, "level": 8}}], [{"headings_0": {"content": "Contractor: Desert", "page": 24, "level": 3}}, {"headings_1": {"content": "delayed", "page": 24, "level": 8}}]], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.3,238,070,000 _2-September, 2023", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,238,070,000 _2-September, 2023", "page": 24, "level": 3}}, {"headings_1": {"content": "Contractor: Desert", "page": 24, "level": 3}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date:", "metadata": {"headings": [{"headings_0": {"content": "UGX.3,238,070,000 _2-September, 2023", "page": 24, "level": 3}}, {"headings_1": {"content": "Contractor: Desert", "page": 24, "level": 3}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.1,537,467,130", "metadata": {"headings": [{"headings_0": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}, {"headings_1": {"content": "UGX.3,238,070,000 _2-September, 2023", "page": 24, "level": 3}}], "page": 24, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "project (UGX) (UGX)", "metadata": {"headings": [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], "page": 28, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lurujo HC II Out Patient \n500,000,000 451,230,351 48,769,649 Department construction \n2 Construction of Abuku solar 890,000,000 789,533,174 100,466,826 powered water supply \nNyai SS dormitory 600,000,000 512,468,626 87,531,374 construction sub-project \n\\| \nConstruction of Community 350,000,000 305,648,133 44,351,867 hall at Lokujo \nAdologo cluster bridge 1,227,528,000 1,163,597,316 63,930,684 construction Sub-project \nKopu Bridge Construction 1,262,765,271 1,256,154,227 6,611,044 Oya River Bridge 953,680,656 949,394,006 4,286,650 Construction \n5,783,973,927 5,428,025,833 355,948,094 \nThe Accounting Officer explained that the funds were saving from procurement pending approval from OPM to be utilised. \nThe Accounting Officer should follow-up with OPM to get authorization to utilise the funds. \n3.4.2.3 Implementation of project activities \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations; \noe Out of 4 Infrastructure subprojects 4(100%) subprojects worth UGX.828,373,817 were fully implemented. Find details in the table below; \nSUB PROJECT NAME OF Additional Start Date Expected PROJECT AMOUNTS CONTRAC Funds FY \nEnd Date \nTOR \n2022/23 \nOru Bridge 2,010,484,106 TIC LOKERE \nEnterprises LTD \nKopu Bridge 1,262,765,271 Suleigh Construction \nEngineerin g Works Ltd", "metadata": {"headings": [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}, [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}], [{"headings_0": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, {"headings_1": {"content": "UGX.1,537,467,130", "page": 24, "level": 8}}]], "page": 28, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}], "page": 28, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "510,000,000 10/01/2023 10/12/2023 Completed \n40,375,014 15/07/2020 30/07/2022 Completed \nSN Sub-project Name ee Watershed Project Zone \nvalue Adologo C Cassava production \nWaju I B Cassava production \n18,500,000 Atu-River Ajipala 18,500,000 Waju II B Cassava Production Lobule Atu-River Ajipala 18,500,000 Total", "metadata": {"headings": [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}, [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}], [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}], [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}], [{"headings_0": {"content": "(UGX", "page": 28, "level": 3}}, {"headings_1": {"content": "project (UGX) (UGX)", "page": 28, "level": 3}}]], "page": 28, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,500,000", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 29, "level": 1}}, {"headings_1": {"content": "(UGX", "page": 28, "level": 3}}], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o Out of 3 sustainable environment management subprojects 3 (100%) subprojects worth UGX.104,760,972 (100%) were fully implemented. Find details in the table", "metadata": {"headings": [{"headings_0": {"content": "55,500,000", "page": 29, "level": 1}}, {"headings_1": {"content": "(UGX", "page": 28, "level": 3}}], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 29, "level": 1}}, {"headings_1": {"content": "55,500,000", "page": 29, "level": 1}}], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S/N Name of Sub-Project \nSub Amount (UGX) project Lobule 52,380,486 Waju III Tree Planting Sub-project Lobule 52,380,486 Total", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 29, "level": 1}}, {"headings_1": {"content": "55,500,000", "page": 29, "level": 1}}, [{"headings_0": {"content": "below;", "page": 29, "level": 1}}, {"headings_1": {"content": "55,500,000", "page": 29, "level": 1}}]], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "104,760,972", "metadata": {"headings": [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The program objective of providing services to the community was not achieved within the financial year for the non/partially implemented livelihood subprojects. \nThe Accounting Officer attributed this to the lack of land on which to cultivate the cassava which was the livelihood enterprise chosen by Community interest groups because the initially ear marked land was given out by the host communities for tree planting however, the DRDIP Project Implementation team (PIST) had approved change of the enterprise and the implementation was on going. \nThe Accounting Officer should closely monitor the implementation of the livelihood subprojects. \n3.4.2.4 Failure to Account for subproject funds through the DRDIP-MIS \nSection 5.4; Accounting Policies, system and Procedures of the issued DRDIP Implementation Guidelines directed that a Web-Based Management Information System shall be set up through which data, including accountability data, will be captured at all stages of the implementation of the subprojects. Section 8.6 further directs that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level. \nI reviewed the Accountability as submitted by Community facilitators to OPM through the DRDIP MIS of the district, and noted that accountability in the MIS for LSP now \n3.4.2.5 Inspection for service delivery projects implemented in FY 2021/22 and 2022/23 \nI sampled Four (04) Sub projects/Sub groups with a total expenditure of UGX.3,018,877,731 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN Sub project/Sub Details of Pictorial Evidence Recommendatio groups findings (Time, n(s) Quality, \nQuantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}, [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}], [{"headings_0": {"content": "104,760,972", "page": 29, "level": 3}}, {"headings_1": {"content": "below;", "page": 29, "level": 1}}]], "page": 29, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 30, "level": 3}}, {"headings_1": {"content": "104,760,972", "page": 29, "level": 3}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FY 2021/22 \na) Construction of 2 The project \nManagement dormitory blocks at construction was \nshould closely Nyai S.S completed and \nmonitor the already in use as \nimplementation of Contractor: Whimsy \n(u) Ltd per 15t Sept, 2023 \nthe greening and tree planting of the Contract amount: dormitory The leveling and \nUGX.559,178,550", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 30, "level": 3}}, {"headings_1": {"content": "104,760,972", "page": 29, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 30, "level": 3}}, {"headings_1": {"content": "104,760,972", "page": 29, "level": 3}}]], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "compound.", "metadata": {"headings": [{"headings_0": {"content": "compound.", "page": 30, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 30, "level": 3}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "greening of the \ncompound was on \nAmount paid to going. \ninspection date: \\| UGX.559,178,550", "metadata": {"headings": [{"headings_0": {"content": "compound.", "page": 30, "level": 8}}, {"headings_1": {"content": "Functionality)", "page": 30, "level": 3}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pees", "metadata": {"headings": [{"headings_0": {"content": "Pees", "page": 30, "level": 4}}, {"headings_1": {"content": "compound.", "page": 30, "level": 8}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Photo showing the completed", "metadata": {"headings": [{"headings_0": {"content": "Pees", "page": 30, "level": 4}}, {"headings_1": {"content": "compound.", "page": 30, "level": 8}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "boy\u2019s", "metadata": {"headings": [{"headings_0": {"content": "boy\u2019s", "page": 30, "level": 8}}, {"headings_1": {"content": "Pees", "page": 30, "level": 4}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "dormitory at Nyai S.S at", "metadata": {"headings": [{"headings_0": {"content": "boy\u2019s", "page": 30, "level": 8}}, {"headings_1": {"content": "Pees", "page": 30, "level": 4}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "01-Sept-23", "metadata": {"headings": [{"headings_0": {"content": "01-Sept-23", "page": 30, "level": 8}}, {"headings_1": {"content": "boy\u2019s", "page": 30, "level": 8}}], "page": 30, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "substances.", "metadata": {"headings": [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}], "page": 32, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nI reviewed the planning procedures for the micro irrigation grant and observed the following; \nI noted that the District allocated 36% to capital development instead of the required 75% leading to under allocation by UGX.45,992,700 (39%) while Complementary services were over allocated by UGX.45,992,700 (39%) as shown in the table below. \nMain Threshold Actual Approved Variance Audit \nThe Accounting Officer explained that Koboko District, for the period under review, falls under Phase II districts which were required to allocate100% of the funding for the implementation of complementary activities. \nThe Accounting Officer should always allocate funds for capital development and complementary activities based program expenditure guidelines.", "metadata": {"headings": [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}, [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}], [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}], [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}], [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}], [{"headings_0": {"content": "substances.", "page": 32, "level": 8}}, {"headings_1": {"content": "01-Sept-23", "page": 30, "level": 8}}]], "page": 32, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b) Budget performance", "metadata": {"headings": [{"headings_0": {"content": "b) Budget performance", "page": 33, "level": 2}}, {"headings_1": {"content": "substances.", "page": 32, "level": 8}}], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "b) Budget performance", "page": 33, "level": 2}}, {"headings_1": {"content": "substances.", "page": 32, "level": 8}}], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 33, "level": 8}}, {"headings_1": {"content": "b) Budget performance", "page": 33, "level": 2}}], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eo The District received UGX.17,930,056 out of UGX.17,930,056 budgeted (100%) there was not shortfall. Out of the funds received UGX.42,698,000 (36) was spent on capital developments while UGX.5,232,056 (64%) on complementary activities. e Out of the total program receipts of UGX.17,930,056, UGX.17,930,056 (100%) was utilized by the entity at the time of audit there was no unspent balance. Details are in the table below; \nRevised Warrants/ Total Variance % budget Release expenditure (as absorption (UGX) (UGX) per payment \nC/B)\\*100", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 33, "level": 8}}, {"headings_1": {"content": "b) Budget performance", "page": 33, "level": 2}}, [{"headings_0": {"content": "following;", "page": 33, "level": 8}}, {"headings_1": {"content": "b) Budget performance", "page": 33, "level": 2}}], [{"headings_0": {"content": "following;", "page": 33, "level": 8}}, {"headings_1": {"content": "b) Budget performance", "page": 33, "level": 2}}]], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EZ", "metadata": {"headings": [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "one \n39,310,022 39,310,022 23,187,022 two \n35,787,034 54% three \nFour \n117,930,056 117,930,056 117,9300566 Nil\\| 100% \n3.5.3 Implementation of the Micro irrigation program \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; \nFarmer awareness rising will be based on a communication strategy and user- o \nfriendly communication materials to be developed and issued by MAAIF. \nThe approved farmer deposits the co-payment to the LG General Fund Account. o \nFarmer's co-funding are budgeted, managed and accounted for using Government \nHowever, the outputs for complementary activities were inadequately quantified in the work plan and as a result, I was unable to analyse and confirm the actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as required by the guidelines. \no The monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. \nAs a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer should ensure that activities are quantified for easy analysis. \n3.5.3.1 Inspection for service delive \nrojects implemented in FY 2022/23 \nI sampled 2 irrigation projects with a total expenditure of UGX.42,698,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions NOTED. The following was observed; \nName of Location Equipment Value of Photos \nRemarks \\| beneficiary (Village, supplier equipment \nParish and \nand sub- procureme \ncounty nt \nreference \nAyila Akvo 42,698,000 \nChristopher Tukaliri International For 2 (sets) \nVisit conducted Village, Ltd. by District Tukaliri Procurement officials (19 parish reference. \nJune, 2023) \u201aLobule Kob869/Surp \nSize of the sub /2022/2023F \nfarm- Y2 acre county. Y/00039 land. Training received from the equipment", "metadata": {"headings": [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}, [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}], [{"headings_0": {"content": "EZ", "page": 33, "level": 3}}, {"headings_1": {"content": "following;", "page": 33, "level": 8}}]], "page": 33, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "supplier", "metadata": {"headings": [{"headings_0": {"content": "supplier", "page": 34, "level": 8}}, {"headings_1": {"content": "EZ", "page": 33, "level": 3}}], "page": 34, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Security of the equipment - guaranteed by rolling away \nrolling away the solar power", "metadata": {"headings": [{"headings_0": {"content": "supplier", "page": 34, "level": 8}}, {"headings_1": {"content": "EZ", "page": 33, "level": 3}}, [{"headings_0": {"content": "supplier", "page": 34, "level": 8}}, {"headings_1": {"content": "EZ", "page": 33, "level": 3}}]], "page": 34, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], "page": 35, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.6 Transitional Development Ad Hoc Grant-Health \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Health Sub Program Grant is one. The funding enables LGs to allocate funds to priority local development needs that are within their mandate and are consistent with National Priorities. \nTransitional Development ADHOC Grant-Health Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care. \nKoboko DLG received UGX.500,000,000 out of UGX.500,000,000 budgeted to the implement the following key activities; \nquanti quanti Partial Casting of ground Floor Slab on Koboko General \nHospital \nI developed procedures to establish whether the Transitional Development Health Ad Hoc activities were implemented in accordance with the applicable laws, Regulations and Guidelines and observed the following; \n3.6.1 Positive observations \no UGX.500,000,000 spent on various Transitional Health Adhoc activities were adequately supported to confirm occurrence. \nAppointment of contract managers which ensured timely completion of project oe \nworks. \nFunds were spent on only eligible activities. \noe \n3.6.2 Area of improvement \nAward of contracts to sole bidder oe \n3.6.2.1 Planning and Budget Performance \na) Budget allocation of programme expenditure by category \nMain Threshold Actual Approved Variance Audit Expenditure as per the percentage budget \nremark Items guidelines (budget) (UGX) (A-B)", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}, [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}], [{"headings_0": {"content": "equipment", "page": 35, "level": 8}}, {"headings_1": {"content": "supplier", "page": 34, "level": 8}}]], "page": 35, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 36, "level": 8}}, {"headings_1": {"content": "equipment", "page": 35, "level": 8}}], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B)", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 36, "level": 8}}, {"headings_1": {"content": "(A)", "page": 36, "level": 8}}], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BEE \nInfrastructure Minimum 98% 497,044,910 -3% Correct Projects 95% Allocation Investment Maximum 2% 2,955,090 Correct Servicing and 2.5% \nAllocation Monitoring \nPerformance \nMaximum \nImprovement 2.5 % \nTotal", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 36, "level": 8}}, {"headings_1": {"content": "(A)", "page": 36, "level": 8}}, [{"headings_0": {"content": "(B)", "page": 36, "level": 8}}, {"headings_1": {"content": "(A)", "page": 36, "level": 8}}]], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "500,000,000", "metadata": {"headings": [{"headings_0": {"content": "500,000,000", "page": 36, "level": 8}}, {"headings_1": {"content": "(B)", "page": 36, "level": 8}}], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "b) Funding and absorption \nOut of the approved budget of UGX.500,000,000, the district received UGX.500,000,000 (100%) There was no shortfall. Out of the received funds, UGX.500,000,000 (100%) was spent. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption", "metadata": {"headings": [{"headings_0": {"content": "500,000,000", "page": 36, "level": 8}}, {"headings_1": {"content": "(B)", "page": 36, "level": 8}}, [{"headings_0": {"content": "500,000,000", "page": 36, "level": 8}}, {"headings_1": {"content": "(B)", "page": 36, "level": 8}}]], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| A) (B) (C) \\| D=(A-B) E=(B-C) Infrastructure 491,044,910 491,044,910 491,044,910 \nInvestment 8,955,090 8,955,090 8,955,090 0 500,000,,000 500,000,000 \\| 500,000,000 \nAs a result, health services were denied to intended beneficiaries. \n3.6.2.2 Procurement \nSection 4.1.7 of the Transitional Development Ad Hoc Grant implementation guidelines states that LGs should ensure that all health contracts are procured and managed as per Section 58 (4) of the PPDA Act. I reviewed the procurement process of the health contracts and noted the following; \nAward of contracts to Sole bidder. \nThe Accounting Officer should always encourage competition in order to achieve value for money. \n3.6.2.3 Inspection of service delivery indicators of Transitional Health Adhoc", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 36, "level": 8}}, {"headings_1": {"content": "500,000,000", "page": 36, "level": 8}}]], "page": 36, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 37, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 36, "level": 8}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted physical inspections of One (01) Transitional Health Adhoc projects implemented at UGX.497,044,910 on 2\u2122 September,2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Recommendation Remarks (Time,", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 37, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 36, "level": 8}}, [{"headings_0": {"content": "Projects", "page": 37, "level": 2}}, {"headings_1": {"content": "(UGX)", "page": 36, "level": 8}}]], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 37, "level": 1}}, {"headings_1": {"content": "Projects", "page": 37, "level": 2}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost \nand \nFunctionali \n1 Partial e The Planned \\| (:\\* <2.", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 37, "level": 1}}, {"headings_1": {"content": "Projects", "page": 37, "level": 2}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 1}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Casting of slab casting was \\| \nThats \u2018\\| should lobby the on \nGround Floor completed. \\| Bl \\| Ministry of Health la \natl sal ayments for pe Fr \\| ve tude to be Koboko = \nmore funds to be Werle", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 1}}, [{"headings_0": {"content": "Management", "page": 37, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 37, "level": 1}}]], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "General rn a | LER able to complete", "metadata": {"headings": [{"headings_0": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}, {"headings_1": {"content": "Management", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| BE ZEN the entire hospital", "metadata": {"headings": [{"headings_0": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}, {"headings_1": {"content": "Management", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Hospital.", "page": 37, "level": 8}}, {"headings_1": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sed COMPS \\| \nOPD in order to \nDranya Sub \n\\| Photo showing a completed provide \nthe", "metadata": {"headings": [{"headings_0": {"content": "Hospital.", "page": 37, "level": 8}}, {"headings_1": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}, [{"headings_0": {"content": "Hospital.", "page": 37, "level": 8}}, {"headings_1": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}], [{"headings_0": {"content": "Hospital.", "page": 37, "level": 8}}, {"headings_1": {"content": "General rn a | LER able to complete", "page": 37, "level": 3}}]], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 37, "level": 3}}, {"headings_1": {"content": "Hospital.", "page": 37, "level": 8}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| partial casting at Koboko community of \u0131 General Hospital. \\_\\_\\_\\_\\| Koboko District Kabake \nDistrict more specialized health services \nContractor: \nER", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 37, "level": 3}}, {"headings_1": {"content": "Hospital.", "page": 37, "level": 8}}, [{"headings_0": {"content": "County", "page": 37, "level": 3}}, {"headings_1": {"content": "Hospital.", "page": 37, "level": 8}}]], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 37, "level": 4}}, {"headings_1": {"content": "County", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NEN, a ; WHIMSY \nContract \n\\| amount:", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 37, "level": 4}}, {"headings_1": {"content": "County", "page": 37, "level": 3}}, [{"headings_0": {"content": "er", "page": 37, "level": 4}}, {"headings_1": {"content": "County", "page": 37, "level": 3}}]], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.497,044", "metadata": {"headings": [{"headings_0": {"content": "UGX.497,044", "page": 37, "level": 8}}, {"headings_1": {"content": "er", "page": 37, "level": 4}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a910", "metadata": {"headings": [{"headings_0": {"content": "\u201a910", "page": 37, "level": 3}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 8}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date:", "metadata": {"headings": [{"headings_0": {"content": "\u201a910", "page": 37, "level": 3}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 8}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.497,044", "metadata": {"headings": [{"headings_0": {"content": "UGX.497,044", "page": 37, "level": 3}}, {"headings_1": {"content": "\u201a910", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a910", "metadata": {"headings": [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}], "page": 37, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "programme activities were implemented in accordance with the work plan and to the desired quality \n4.1 Positive observation \noe Full utilization of received funds \n4.2 Areas of Improvement \n4.2.1 Budget performance under Uganda Road Fund \na) Funding \nA total of UGX.422,731,243 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, mechanical imprest, and administration in Koboko District using Road gangs and the force Account mechanism. However, the District received UGX.379,759,002 (90%) resulting into a shortfall of UGX.42,972,241 as shown in the as the table below. \nS Category Planned Planned Actual Actual Variance Variance N Length Annual length Expenditure (KM) Expenditur (KM) Expenditure KM) e 1 Manual 323.7 Km 110,200,000 323.7 55,100,000 0 55,100,000 routine Road Km \nMaintenance \n\\| ( Road gangs) \n2 Mechanized 53.4km 97,493,500 58km 100,018,000 0 (2,524,500) routine \nmaintenance \n3 Other 20,843,145 20,843,145 \nstructures", "metadata": {"headings": [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}, [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}], [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}], [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}], [{"headings_0": {"content": "\u201a910", "page": 37, "level": 8}}, {"headings_1": {"content": "UGX.497,044", "page": 37, "level": 3}}]], "page": 38, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(culvert", "metadata": {"headings": [{"headings_0": {"content": "(culvert", "page": 38, "level": 8}}, {"headings_1": {"content": "\u201a910", "page": 37, "level": 8}}], "page": 38, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Installations \n\\|\\_\\_\\| \n2 Periodic 0 8,000,000 8,000,000 0 0 Maintenance", "metadata": {"headings": [{"headings_0": {"content": "(culvert", "page": 38, "level": 8}}, {"headings_1": {"content": "\u201a910", "page": 37, "level": 8}}], "page": 38, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(culvert repairs)", "metadata": {"headings": [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], "page": 38, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Safety and N/A 10,000,000 n/a 1,000,000 N/A \n0 Environment \n\\|\\_\\_\\| \n6 Equipment n/a 40,000,000 n/a 42,306,259 0 (2,306,259) \\|\\_\\_\\| Repairs \n7 Supervision 35,200,000 40,507,000 (5,307,000) and \nAdministration \n8 ADRICs 3,000,000 3,000,000 \n9 Training of \n7,300,000 (7,300,00) Equipment \nThe Accounting Officer attributed this to budget cuts from Uganda Road Fund especially during Quarter 4 yet the district must ensure that all roads are passable. \nThe Accounting Officer should liaise with Uganda Road Fund to ensure that the budget for the district is fully funded to ensure total service delivery. \n4.2.2 Routine Manual Maintenance \nA total of 323.7Km at an estimated cost of UGX.110,200,000 were planned to be undertaken and UGX.55,100,000 was spent on 323.7 KM. \nInspection of road works revealed the following; \no The roads were maintained Twice in the financial year. \no Lima-Madikini-Pamod-Tendele road had overgrown bushes that needed to be slashed and were affecting visibility of drivers which could lead to accidents \nWaju road had overgrown bush on the sides and needed to be slashed as it was o \nnarrowing as shown in the photos below. \nWaju Road with over grown bushes \nThis was attributed to inadequate funding. \nFailure to continously maintain the roads as had been planned exposes the roads to the risk of damage during the rainy season leading to loss of value in the funds already", "metadata": {"headings": [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}, [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}], [{"headings_0": {"content": "(culvert repairs)", "page": 38, "level": 8}}, {"headings_1": {"content": "(culvert", "page": 38, "level": 8}}]], "page": 38, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "spent.", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], "page": 39, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that Waju road was not within the workplan for the period under review however it will be included in the next financial year work plan \nNyai Road 16.7Km \nThere is a risk that the affected roads could deteriorate further and even become impassable unless urgently worked on. \nThe shortfall in funding was attributed to budget cuts during the financial year. \nThe Accounting Officer acknowledged the observation and stated that UGX.50,000,000 has been planned in the current financial year to spot gravel 2km of the Keri-Nuyai Road and culvert installation \nThe Accounting Officer to engage URF for adequate resources and rollover the pending road work for re-voting in the next financial year to complete the planned works. \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 \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}, [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}]], "page": 39, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor'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 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's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 39, "level": 8}}, {"headings_1": {"content": "(culvert repairs)", "page": 38, "level": 8}}], "page": 41, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pr", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], "page": 45, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Structure \nResponse", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], "page": 45, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. SACCO \n010 SACCOs did not have functional The Accounting Officer Committees and Production, Marketing, Business attributed this to limited Sub Committees Development services, Finance and funding. \ninvestment sub Committees.", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], "page": 45, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer should ensure that all the subcommittees are fully functional. \n5.5 \nRegistration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The o \npurpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member o \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM o \nSACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nNature of Observations \nManagement's response registration", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}, [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}]], "page": 45, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 SACCOs were not licensed to The Accounting Officer SACCOs Under \\| take on the business of lending explained that arrangements the Microfinance under Microfinance Institutions are underway to have all the Institutions money lenders act a", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], "page": 46, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs registered with Money Lenders UMRA. \nAct \nAs a\\_ result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer should expedite the process of having all SACCOs registered with UMRA and obtained lending licenses. \n5.6 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users 1 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial Inclusion, - \nOctober 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph \no No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the o \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the e \nParish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}, [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}], [{"headings_0": {"content": "Pr", "page": 45, "level": 2}}, {"headings_1": {"content": "spent.", "page": 39, "level": 8}}]], "page": 46, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Pr", "page": 45, "level": 2}}], "page": 47, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected \u00a9 \nat village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy o \nunder the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nObservations Management Response Wealth Ranking o = e All the 49 parishes did not carry out The Accounting Officer Households \nwealth ranking during identification promised to engage the of subsistence households. \nCommunity Based Services for immediate compliance Failure to identify subsistence \nhouseholds using the wealth ranking \ntool to select and implement \nprioritized projects may undermine \nthe achievement of pillar objectives. \nSelection and \nThe Accounting Officer Implementation \nof e One (01) parish of Ayipe out of the attributed the above to", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Pr", "page": 45, "level": 2}}, [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Pr", "page": 45, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Pr", "page": 45, "level": 2}}]], "page": 47, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], "page": 47, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 Sampled selected flagship poor sensitization of Projects \nprojects that were inconsistent with farmers due to lack of the LG selected priority funds \ncommodities. \nLoan Application and e All ten (10) beneficiaries in 10 The Accounting Officer Approval Process \nParishes who accessed loans before acknowledged the 5t June 2023 were not selected observation and promised through the PDMIS. \nto engage the District Commercial Officer to The failure to follow the \nassist the SACCOs \noe ensure that only qualifying households benefits from the program by conducting a wealth ranking of households. \noe ensure that all loans are given out through the Parish Development Management Information System. \nEngage the PDM Secretariat and ensure farming enterprises obtain agricultural oe \ninsurance policies from UAIS as envisaged by the Programme. \nJohn F.S. Muw\u00e4nga\u201c- AUDITOR GENERAL \\_ \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}]], "page": 47, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 48, "level": 3}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 47, "level": 8}}], "page": 48, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 49, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 48, "level": 3}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Out-puts without appropriate indicators and targets \nProgramme \\| Budget Output Code Budget Output \\| Out-put budget \\| Activities \nAudit Comment \\| 15- community 000023 \nmobilization and \n363,549,010 1 CDMIS in place Establish and operationalize The number of inspections Community Development not stated \nmindset change Management Information \nSystem (CDMIS) at parish \nNatural Resources, 000006", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 49, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 48, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 49, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 48, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 49, "level": 2}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 48, "level": 3}}]], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 49, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 49, "level": 2}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and sub-county level", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 49, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 49, "level": 2}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,500,000", "metadata": {"headings": [{"headings_0": {"content": "1,500,000", "page": 49, "level": 8}}, {"headings_1": {"content": "Environment,", "page": 49, "level": 3}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Environment Impact The number of assessment Assessment for Capital not stated \nClimate Change, Works \nLand and Water", "metadata": {"headings": [{"headings_0": {"content": "1,500,000", "page": 49, "level": 8}}, {"headings_1": {"content": "Environment,", "page": 49, "level": 3}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 365,049,010", "metadata": {"headings": [{"headings_0": {"content": "| 365,049,010", "page": 49, "level": 3}}, {"headings_1": {"content": "1,500,000", "page": 49, "level": 8}}], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "45 \nAppendix 2: Implementation of planned outputs \na) Fully implemented out-puts \nNo Program Sub-program PIAP-out Budget \nTotal Out-put Total No Number of Out-put expenditure activities fully \ni", "metadata": {"headings": [{"headings_0": {"content": "| 365,049,010", "page": 49, "level": 3}}, {"headings_1": {"content": "1,500,000", "page": 49, "level": 8}}, [{"headings_0": {"content": "| 365,049,010", "page": 49, "level": 3}}, {"headings_1": {"content": "1,500,000", "page": 49, "level": 8}}]], "page": 49, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 50, "level": 1}}, {"headings_1": {"content": "| 365,049,010", "page": 49, "level": 3}}], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in the out- implemented ut \nactivities 1 Human 01-Education, 1202010201 -Basic 320162- Capitation Primary 337,381,472 3 3", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 50, "level": 1}}, {"headings_1": {"content": "| 365,049,010", "page": 49, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 50, "level": 1}}, {"headings_1": {"content": "| 365,049,010", "page": 49, "level": 3}}]], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 50, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 50, "level": 1}}], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sports and Skills Requirements \nand (Acquisition of non-residential", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 50, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 50, "level": 1}}], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 50, "level": 3}}, {"headings_1": {"content": "Capital", "page": 50, "level": 1}}], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Minimum standards met \\| Building \nby schools and training 320162- Monitoring and 18,000,000 2 \n2 institution \nsupervision of capital works \n2 Human 02- Population, 1203010510-Hospitals 320080 - Support to Hospitals 500,000,000 \nCapital Health, Safety and and HCs \nDevelopment management rehabilitated/expanded \n3 Human 01-Education, Non-Residential 320159-Secondary Education 1,936,896,515 \nCapital Sports and Skills Buildings - Acquisition Services \nDevelopment \n320016-Management of 5,614,867 Education Services \n4 Human 04-labour and 1202010201-Basic 000023-Inspection and 363,296,453 Capital Employment Requirements and Monitoring \nDevelopment services \nMinimum standards met \nby schools and training \ninstitutions \n5 Integrated 03-Transport 9020401-Capacity of 000017 - Infrastructure 82,284,104 4 4 transport Infrastructure and existing transport Development and \nInfrastructure Services infrastructure and Management \nand Services Development services increased. \n260009-Road Maintenance 196,750,000 \n9020401- Capacity of 260014-Road Equipment and", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 50, "level": 3}}, {"headings_1": {"content": "Capital", "page": 50, "level": 1}}, [{"headings_0": {"content": "Management", "page": 50, "level": 3}}, {"headings_1": {"content": "Capital", "page": 50, "level": 1}}], [{"headings_0": {"content": "Management", "page": 50, "level": 3}}, {"headings_1": {"content": "Capital", "page": 50, "level": 1}}], [{"headings_0": {"content": "Management", "page": 50, "level": 3}}, {"headings_1": {"content": "Capital", "page": 50, "level": 1}}]], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "45,000,000", "metadata": {"headings": [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "existing transport Fleet Management Services infrastructure \nand services increased. \n46 \n04- Transport 9040106-Community 260002-District, Urban and 98,697,135 1 Asset \naccess & feeder roads Community Access Road \nManagement constructed & Maintenance \nmaintained to facilitate \nmarket access", "metadata": {"headings": [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}, [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}], [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}], [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}]], "page": 50, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Development 04 -Accountability 18040604- Oversight 000023- Inspection and 27,937,672 4 Plan \nSystems and Monitoring Reports of Monitoring \nImplementati service Delivery NDP III Programs \non", "metadata": {"headings": [{"headings_0": {"content": "45,000,000", "page": 50, "level": 3}}, {"headings_1": {"content": "Management", "page": 50, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "produced", "metadata": {"headings": [{"headings_0": {"content": "produced", "page": 51, "level": 8}}, {"headings_1": {"content": "45,000,000", "page": 50, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "produced", "page": 51, "level": 8}}, {"headings_1": {"content": "45,000,000", "page": 50, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Private Sector 02- Strengthening 7030201- Product and 190036 - Trade Development \n103,281,854 2 Development Private Sector market information \nInstitution and systems developed", "metadata": {"headings": [{"headings_0": {"content": "produced", "page": 51, "level": 8}}, {"headings_1": {"content": "45,000,000", "page": 50, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Organisation", "metadata": {"headings": [{"headings_0": {"content": "Organisation", "page": 51, "level": 3}}, {"headings_1": {"content": "produced", "page": 51, "level": 8}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capacity", "metadata": {"headings": [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}, {"headings_1": {"content": "Organisation", "page": 51, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "14- Public 03- Human 14050501-Human 390014-Development and 20,468,837 3 Sector Resource Capital Management \\| Operationalisation of Human \nTransformatio Management (HCM) System Rolled Resource System \nn \nout \n16- 01- Institutional 16060502- 000014- Administrative and 208,860,646 4 Governance Coordination Administrative support Support Services \nand Security \nservices enhanced \n10 12 - Human 03- Gender and 1204010702- Gender 320145 Response to gender \n1,500,000 3 - \nCapital Social Protection Based Violence Violence", "metadata": {"headings": [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}, {"headings_1": {"content": "Organisation", "page": 51, "level": 3}}, [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}, {"headings_1": {"content": "Organisation", "page": 51, "level": 3}}], [{"headings_0": {"content": "Capacity", "page": 51, "level": 8}}, {"headings_1": {"content": "Organisation", "page": 51, "level": 3}}]], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 51, "level": 3}}, {"headings_1": {"content": "Capacity", "page": 51, "level": 8}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "prevention and response \nsystem strengthened \n11 11- Digital 02- E-Services 11010503- ICT Services 300016- parish Development \n49,027,752 1 Transformatio Model Operations \na", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 51, "level": 3}}, {"headings_1": {"content": "Capacity", "page": 51, "level": 8}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 3,994,997,307", "metadata": {"headings": [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a7 \nBudget Out- Total Out-put Total No Number of No of No of program \nput expenditure activities fully partially activities that UGX \u2018000\u201d in the implemented implemented were not \n04-labour 1202010201-Basic 000023- 213,608,313 Capital and Requirements and Inspection and \nDevelopmen Employmen Minimum Monitoring \nt \nt services standards met by schools \nand \noutput activities activities implemented 1 2 \ntraining institutions \n\\| TOTAL 213,608,313 1 2 \nNot Implemented out-puts \nProgram Sub-program PIAP-Outs Budget Out-put Total Out- Total No Number of fully put activities in implemented expenditure the out-put activities \nUGX \u2018000\u201d \nPrivate Sector 02- Strengthening 7030201- 190036 - Trade Development 103,281,854 2 \n0 Development Private Sector Product and \nInstitution and market \nOrganisation Capacity information", "metadata": {"headings": [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}, [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}], [{"headings_0": {"content": "| 3,994,997,307", "page": 51, "level": 3}}, {"headings_1": {"content": "Development", "page": 51, "level": 3}}]], "page": 51, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "systems", "metadata": {"headings": [{"headings_0": {"content": "systems", "page": 52, "level": 8}}, {"headings_1": {"content": "| 3,994,997,307", "page": 51, "level": 3}}], "page": 52, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "developed", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 52, "level": 1}}, {"headings_1": {"content": "systems", "page": 52, "level": 8}}], "page": 52, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "103,281,854", "metadata": {"headings": [{"headings_0": {"content": "103,281,854", "page": 52, "level": 3}}, {"headings_1": {"content": "developed", "page": 52, "level": 1}}], "page": 52, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "48 \nAppendix 3: Utilization of wage per department \nDepartments Approved Supplementary Revised Budget Warrant Payments Unspent Balance Budget UGX UGX UGX UGX UGX UGX", "metadata": {"headings": [{"headings_0": {"content": "103,281,854", "page": 52, "level": 3}}, {"headings_1": {"content": "developed", "page": 52, "level": 1}}, [{"headings_0": {"content": "103,281,854", "page": 52, "level": 3}}, {"headings_1": {"content": "developed", "page": 52, "level": 1}}]], "page": 52, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "metadata": {"headings": [{"headings_0": {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "page": 53, "level": 3}}, {"headings_1": {"content": "103,281,854", "page": 52, "level": 3}}], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Commercial Services 55,300,824 \\| - 55,300,824 \\| 55,300,824 19,789,357 \\| 35,511,467 \\| Community based Services 125,074,140 - 125,074,140 \\| 125,074,140 75,985,903 \\| 49,088,237", "metadata": {"headings": [{"headings_0": {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "page": 53, "level": 3}}, {"headings_1": {"content": "103,281,854", "page": 52, "level": 3}}], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Education", "metadata": {"headings": [{"headings_0": {"content": "| Education", "page": 53, "level": 3}}, {"headings_1": {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "page": 53, "level": 3}}], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6,218,239,875 1,575,387,615 7,793,627,490 \\| 7,793,627,490 \\| 7,523,951,224 \\| 269,676,266 \\| Finance 198,232,920 - 198,232,920 \\| 198,232,920 \\| 99,269,108 98,963,812", "metadata": {"headings": [{"headings_0": {"content": "| Education", "page": 53, "level": 3}}, {"headings_1": {"content": "| Administration 2,004,977,302 | 259,372,262 2,264,349,564 | 2,264,349,564 2,075,216,953 | 189,132,611", "page": 53, "level": 3}}], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Health", "metadata": {"headings": [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}, {"headings_1": {"content": "| Education", "page": 53, "level": 3}}], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,526,660,905 1,481,759,495 6,008,420,400 6,008,420,400 \\| 5,883,864,547 124,555,853 Internal Audit 28,078,032 - 28,078,032 28,078,032 27,472,746 605,286 Natural Resources \\| 194,094,954 57,118,814 \\| 251,213,768 251,213,768 223,547,524 27,666,244 Plannin \\| 39,627,144 - \\| 39,627,144 39,627,144 11,615,639 28,011,505 Production \\| 809,849,548 \\| 203,349,965 1,013,199,513 1,013,199,513 954,566,045 58,633,468 Roads and Technical 119,327,004 15,812,817 135,139,821 135,139,821 122,357,639 12,782,182 Services \nStatutory bodies 219,287,474 - 219,287,474 219,287,474 200,522,096 18,765,378 \\| Water and Sanitation 30,196,716 22,018,404 52,215,120 52,215,120 36,869,938 an TOTAL \n\\_14,568,946,838 3,614,819,372 18,183,766,210 18,183,766,210 17,255,028,719 928,737,491 \n49", "metadata": {"headings": [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}, {"headings_1": {"content": "| Education", "page": 53, "level": 3}}, [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}, {"headings_1": {"content": "| Education", "page": 53, "level": 3}}], [{"headings_0": {"content": "| Health", "page": 53, "level": 3}}, {"headings_1": {"content": "| Education", "page": 53, "level": 3}}]], "page": 53, "document_name": "Koboko District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["cam neu manswssnicnvenannineanwaananain tena ind itis indies sane anew aneanenenasoananannanenaseatan canenndiitil", "eels", "1", " 1.0 Iimnplenrientation of tie Approved Budget nun en nun nnaeennnnn - d", "2.0 Management of the Government Salary Payroll", "11", " :::::sccsssessessssssssnrsscccecseenses", "eer ST - 14", "eee oe eee eee ene eee neem", "Implementation of Key Government Grants/Programmes (FOCUS AREAS) 00006 14 3.0", "Implementation of The Road Fand (URF) neuen nn 33 4.0", "DENBF UNO ANNE - 36", "EEE TREE", "Management's Responsibility for the Financial Statements cccccssssseccreneseseeereneassereeees - 36", "Auditor\u2019s Responsibility for the Audit of Financial Statements ccsssscesessssseseeneneeeesees - 37", "Other Reporting ReSpcnS tes", "38", "Report on the Audit of Compliance with Legislation", "38"], "page": 3}]} \ No newline at end of file diff --git a/reports/Chunks/Kole District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Kole District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index b47fa8bd979302d2b5ffbc430c4ab219a89c7f61..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kole District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kole District Local Government 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 KOLE DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 3, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**DLG**", "District Local Government"], ["**GoU**", "Government of Uganda"], ["**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"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**MoGLSD**", "Ministry of Gender Labour and Social Development"], ["**MoLG**", "Ministry of Local Government"], ["**NTR**", "Non-Tax Revenue"], ["**PBS**", "Program Budgeting System"], ["**PFMA**", "Public Finance Management Act"], ["**PS/ST**", "Permanent Secretary / Secretary to Treasury"], ["**UCLA**", "Uganda Consumer and Lender\u2019s Association"], ["**UgIFT**", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["**UGX**", "Uganda Shilling"], ["**USMID**", "Uganda Support to District infrastructure Development"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 3, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Kole District Local Government 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 KOLE DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Kole District Local Government 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": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KOLE DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kole District Local Government, 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 Kole District Local Government 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": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "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 Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 5}}, [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "KEY AUDIT MATTERS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "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. \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 Kole District Local Government is to provide the principle of decentralization to provide Services to with focus on local, national priorities and development for improved quality of life for the people. \nDuring the financial year 2022/2023, the Kole District Local Government had a budget of UGX. 35,693,172,353 out of which UGX. 34,081,972,370 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [[null, null, "**UGX. (A)**", "**UGX. (B)**", null], ["**1**", "Recurrent (Wage)", "19,661,044,287", "19,661,044,285", "100"], ["**2**", "Recurrent (Non-wage)", "7,435,992,837", "6,965,043,990", "94"], ["**3**", "Development", "8,596,135,229", "7,455,884,095", "87"], ["", "Total", "**35,693,172,353**", "**34,081,972,370**", "95"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Details", "Budget", "Warrants", "% age of warrants (B/A)"], "type": "table"}}, {"content": "Out of the total warrants of UGX. 34,081,972,370 I reviewed the utilisation of warrants worth UGX. 24,167,373,271 (71%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure", "19,576,593,526", "19,576,593,526", "81"], ["2", "Focus area-Education grant Formerly SFG", "764,981,965", "22,816,097,048", "84"], ["3", "Focus area-Micro scale irrigation projects", "117,929,076", "22,934,026,124", "85"], ["4", "Focus area-UGIFT (Infrastructure)", "2,659,906,987", "25,593,933,111", "96"], ["5", "Focus area-Water development grant (Piped water, and Rural water and Sanitation grant)", "732,453,020", "26,326,386,131", "99"], ["6", "Outputs/activities performance rehabilitation maintenance fund budget review (URF Road under", "315,508,697", "26,641,894,828", "100"], [null, "\u2022 DDEG projects)", null, null, null], ["", "**Total of the expenditure audited**", "**24,167,373,271**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Details", "Actual expenditure (UGX.)", "Cumulative Actual expenditure", "Cumulative %age out of total warrants"], "type": "table"}}, {"content": [["**1.1**", "According to the approved budget, the Kole DLG planned to collect local revenue of UGX. 470,000,000 however; by the end of the year, only UGX. **Revenue Performance** **Performance of Local Revenue**", "advised the Accounting Officer to I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["301,955,592 had been collected representing 64% performance. The summary is in the table below and the details are in **Appendix 1.** **Approved budget** **Actual Collections** **Variance** 220,000,000 250,000,000 **470,000,000** 171,125,688 130,829,904 48,874,312 119,170,096 **301,955,592 168,044,408** 1\\. Tax Revenues 2\\. Non-Tax Revenues **Total** **N Source o** collection of Local revenue denied the entity resources for implementation of the planned activities. Overall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. **No Out-put Activity** Transfer to Other Government Units Allowances (Incl. Casuals, Temporary, sitting allowances) Litigation and related expenses Administrative and Services Support Capacity Strengthening Compliance and Enforcement Services **Total** **Purpose of the un-implemented** **activities** To aid delivery service **Budget Amount** 124,000,000 the during To facilitate staff activity implementation 50,220,000 To aid services Legal 42,000,000 **216,220,000** 1 2 3 The Accounting Officer attributed the under collection of local revenue to collapse of businesses due to the impact of COVID-19. The following activities were affected; 1. 2. 3. 4. 5. Planned facilitations under travel inlands were not conducted Planned court compensation of Mr. Ojan Egits were not cleared as was budgeted. Planned payment of District lawyer was not paid for in full. Planned facilitations under LR were not fully funded. Planned field visits and supervision of Local revenue activities at LLgs were not facilitated 100% Under", "that initiate strategies of ensuring local revenue is collected as planned and ensure that the affected activities are rolled for implementation I the subsequent period. over"], ["**1.2 Performance of GOU warrants** The DLG had an approved budget of UGX. 35,693,172,353 to implement the various programmes, out of which UGX. 34,081,972,370 was warranted resulting in a shortfall of UGX. 1,611,199,983 representing 95% performance. The performance of warrants for each of the programmes is shown in the table below; **Programme** Approved budget** **Warrants** Agro-Industrialization Tourism Development Natural Resources, Environment, Climate Change, Land And Water Management Private Sector Development Integrated Infrastructure And Services Digital Transformation Human Capital Development Transport 1,561,507,199 3,000,000 1,049,332,348 1,257,129,194 3,000,000 1,029,332,348 **% fundi** **ng** 81 100 98 68,051,147 957,530,949 61,551,147 952,512,662 90 99 10,000,000 25,908,190,394 10,000,000 25,039,540,225 100 97", "advised the Accounting Officer to engage the development partners to confirm their commitment. further advised the Accounting Officer to roll over activities for prioritization during implementation in the subsequent period. I I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 6, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["Public Sector Transformation Community Mobilization And Mindset Change Governance And Security Development Implementation **Total** Plan 3,575,488,810 220,263,689 3,466,401,529 184,688,058 1,758,025,493 581,782,324 1,635,088,764 442,728,443 97 84 93 76 **35,693,172,353 34,081,972,370 95** UGX. 1,611,199,983 that was not warranted was meant for the following activities which were either partially or not implemented at all; **No. Programme Amount warranted** **not Activities not implemented** Agro- Industrialization Development Plan Implementation Public Sector Transformation 32,747,000 Workshops, Meetings and Seminars 39,176,000 Payment allowances staff 50,000,000 Non- of to - Residential Buildings Acquisition **Total** 121,923,000** **Purpose of the unimplemented** **activity** To improve the capacity of the staff through training. To motivate staff in the implementation of activities. To utilization district. improve space at the Accounting Officer explained that the District was not able to receive funds from Development Partners and Central Government. 1 2 3 The The", ""], ["**Performance of External Assistance** The entity had an approved budget for external assistance of UGX. 1,320,000,000 from the various programmes out of which UGX. 207,766,698 was warranted resulting in a shortfall of UGX. 1,041,575,502 representing 21% performance. **1.3** performance of warrants for each of the programmes is shown in the table below; **Programme Warrants % funding** Agro- Industrialization Agro- Industrialization Human Capital Development Human Capital Development Human Capital Development Human Capital Development **Total** **Approved budget** 100,000,000 100,000,000 400,000,000 300,000,000 300,000,000 120,000,000 **1,320,000,000** - - 70,657,800 - 107,155,000 100,611,698 **207,766,698** - - 18 - 36 84 **21** UGX. 1,041,575,502 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; **No. Programme Amount warranted** **not Activities implemented** **not** Human Development Capital Human Development Capital Human Development Capital 329,342,200 inland of 300,000,000 inland of 192,845,000 inland of **Total** 822,187,200** **Purpose of unimplemented activity** **the** To aid the staff in the implementation of activities To aid the staff in the implementation of activities To aid the staff in the implementation of activities Accounting Officer attributed the anomaly to under release external Travel staff. Travel staff. Travel staff. 1 2 3 The The The", "advised the Accounting Officer to roll over the unimplemented activities to the subsequent period for Implementation. I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 7, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["financing funds from central government.", ""], ["**1.4 Utilization of Warrants** Out of the total warrants of UGX.34,081,972,370 availed during the year, UGX. 32,406,262,790 was utilized by the entity resulting in un-utilized warrants of UGX. 1,675,709,580 representing utilization of 95% as shown in the table below; **Programme Warrants Utilised warrants** 1,257,129,194 3,000,000 1,029,332,348 1,251,686,024 2,680,000 1,028,934,326 61,551,147 952,512,662 61,147,887 949,198,065 10,000,000 25,039,540,225 3,466,401,529 184,688,058 10,000,000 23,458,986,724 3,402,383,896 165,021,310 1,635,088,764 442,728,443 1,634,855,134 441,369,424 **% utilisa tion** 100 89 100 99 100 100 94 98 89 100 100 Transport Resources, Agro- Industrialization Tourism Development Natural Environment Private Sector Development Integrated Infrastructure Digital Transformation Human Capital Development Public Sector Transformation Community Mobilization and Mindset Governance and Security Development Implementation Total Plan **34,081,972,370 32,406,262,790 95%** warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. **Showing key activities affected by under-utilization of warrants** **No** .** **Programme Warrants not Utilized** **Activities affected by the under** **utilization** Human Capital Development Public Sector Development Human Capital Development **Total** 918,788,559 Sector Development Grant 56,716,677 Pension 442,000,232 Sector Development Grant **1,417,505,468** **Reason for the underutilizatio n of warrants** To improve service delivery in the district To improve the welfare of the retired personnel To improve service delivery in the district 1 2 3 Accounting Officer explained that the unspent funds were mainly wage which was received in the last quarter and could not be absorbed. The **Table** The", "I advised the Accounting Officer to engage MoFPED for timely of wage. release"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 8, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["financing funds from central government.", ""], ["**1.4 Utilization of Warrants** Out of the total warrants of UGX.34,081,972,370 availed during the year, UGX. 32,406,262,790 was utilized by the entity resulting in un-utilized warrants of UGX. 1,675,709,580 representing utilization of 95% as shown in the table below; **Programme Warrants Utilised warrants** 1,257,129,194 3,000,000 1,029,332,348 1,251,686,024 2,680,000 1,028,934,326 61,551,147 952,512,662 61,147,887 949,198,065 10,000,000 25,039,540,225 3,466,401,529 184,688,058 10,000,000 23,458,986,724 3,402,383,896 165,021,310 1,635,088,764 442,728,443 1,634,855,134 441,369,424 **% utilisa tion** 100 89 100 99 100 100 94 98 89 100 100 Transport Resources, Agro- Industrialization Tourism Development Natural Environment Private Sector Development Integrated Infrastructure Digital Transformation Human Capital Development Public Sector Transformation Community Mobilization and Mindset Governance and Security Development Implementation Total Plan **34,081,972,370 32,406,262,790 95%** warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. **Showing key activities affected by under-utilization of warrants** **No** .** **Programme Warrants not Utilized** **Activities affected by the under** **utilization** Human Capital Development Public Sector Development Human Capital Development **Total** 918,788,559 Sector Development Grant 56,716,677 Pension 442,000,232 Sector Development Grant **1,417,505,468** **Reason for the underutilizatio n of warrants** To improve service delivery in the district To improve the welfare of the retired personnel To improve service delivery in the district 1 2 3 Accounting Officer explained that the unspent funds were mainly wage which was received in the last quarter and could not be absorbed. The **Table** The", "I advised the Accounting Officer to engage MoFPED for timely of wage. release"], ["**1.5** Lack of appropriate performance indicators and targets in the work** **plans** Regulation 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. Part 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. I reviewed the approved work plan and sampled 9 outputs with a total of 27 activities. I noted the following;", "I I advised the Accounting Officer to follow up the matter with MoFPED and NPA. also informed the Accounting Officer that the matter would be brought the attention the MoFPED. to of"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 8, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["\uf0b7 7 outputs with 19 activities had clear performance indicators and targets. \uf0b7 2 outputs with 8 activities did not have clear performance indicators and targets as summarized in the table below and detailed in **Appendix 2;** **Table showing performance indicators and targets** **Category** **of** outputs** **No. of outpu ts sampl ed** **No of activi ties in the outpu ts** **of Expenditure Amount (UGX)** **% Quant ificati on of outpu ts** **No. of Activiti es with clear perfor mance indicat ors and targets** 19 **No** **activities** **without** **clear** **performan** **ce** **indicators** **and** **targets** 19 0 4,003,065,995 95 8 0 219,287,840 5 **27 19 4,222,353,8 35** **100** 8 **8** clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. Accounting Officer explained that the lack of appropriate performance indicators and targets in the work plan was because the Program Budgeting System (PBS), Program Implementation Action Plan have outputs (PIAPs) and indicators which are mainly relevant to Central Government. Fully quantified outputs Outputs not fully quantified **Total** 7 2 **9** Without The", ""], ["**Implementation of outputs** I assessed the implementation of sixteen (16) outputs with twenty-seven (27) activities worth UGX. 4,264,353,835 and noted that; **1.6** \uf0b7 Thirteen (13) outputs with twenty-three (23) activities and expenditure worth UGX. 4,020,139,639 were fully implemented. \uf0b7 Two (2) outputs with three (3) activities worth UGX. 199,214,196 were partially implemented. Out of the twenty-seven (27) activities, the entity fully implemented twenty-three (23) activities; three (3) activities were partially implemented, while one (1) activity remained unimplemented. \uf0b7 One (1) output with one (1) activity worth 45,000,000 was not implemented at all. **Appendix 2 refers.** **Table showing performance indicators and targets** **No of** **activiti** **es in** **the** **outputs** 23 **No of activiti es fully implem ented** 23 **Activities Partially impleme nted** **No of activiti es not implem ented** **Category of outputs** **No. of outputs assesse d** 13 2 1 Fully implement ed outputs Partially implement ed outputs Not implement ed outputs **Total** 3 1 0 0 **16 27 23** **Expend iture Amount (UGX.)** 4,020,13 9,639 199,214, 196 45,000,0 00 **4,264,3 53,835** 0 0 1 **1** Partial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the District did not implement or partially implemented the following planned 0 3 0 **3**", "advised the Accounting Officer to roll over the activities for implementation in the subsequent period. further advised the Accounting Officer to liaise with MoFPED to revote the funds. I I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 9, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["**No Observation**", "**Recommendation**"], ["\uf0b7 7 outputs with 19 activities had clear performance indicators and targets. \uf0b7 2 outputs with 8 activities did not have clear performance indicators and targets as summarized in the table below and detailed in **Appendix 2;** **Table showing performance indicators and targets** **Category** **of** outputs** **No. of outpu ts sampl ed** **No of activi ties in the outpu ts** **of Expenditure Amount (UGX)** **% Quant ificati on of outpu ts** **No. of Activiti es with clear perfor mance indicat ors and targets** 19 **No** **activities** **without** **clear** **performan** **ce** **indicators** **and** **targets** 19 0 4,003,065,995 95 8 0 219,287,840 5 **27 19 4,222,353,8 35** **100** 8 **8** clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. Accounting Officer explained that the lack of appropriate performance indicators and targets in the work plan was because the Program Budgeting System (PBS), Program Implementation Action Plan have outputs (PIAPs) and indicators which are mainly relevant to Central Government. Fully quantified outputs Outputs not fully quantified **Total** 7 2 **9** Without The", ""], ["**Implementation of outputs** I assessed the implementation of sixteen (16) outputs with twenty-seven (27) activities worth UGX. 4,264,353,835 and noted that; **1.6** \uf0b7 Thirteen (13) outputs with twenty-three (23) activities and expenditure worth UGX. 4,020,139,639 were fully implemented. \uf0b7 Two (2) outputs with three (3) activities worth UGX. 199,214,196 were partially implemented. Out of the twenty-seven (27) activities, the entity fully implemented twenty-three (23) activities; three (3) activities were partially implemented, while one (1) activity remained unimplemented. \uf0b7 One (1) output with one (1) activity worth 45,000,000 was not implemented at all. **Appendix 2 refers.** **Table showing performance indicators and targets** **No of** **activiti** **es in** **the** **outputs** 23 **No of activiti es fully implem ented** 23 **Activities Partially impleme nted** **No of activiti es not implem ented** **Category of outputs** **No. of outputs assesse d** 13 2 1 Fully implement ed outputs Partially implement ed outputs Not implement ed outputs **Total** 3 1 0 0 **16 27 23** **Expend iture Amount (UGX.)** 4,020,13 9,639 199,214, 196 45,000,0 00 **4,264,3 53,835** 0 0 1 **1** Partial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the District did not implement or partially implemented the following planned 0 3 0 **3**", "advised the Accounting Officer to roll over the activities for implementation in the subsequent period. further advised the Accounting Officer to liaise with MoFPED to revote the funds. I I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 9, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_9"], "type": "table"}}, {"content": [["activities. 1\\. Construction Okwerodot HCIII 2\\. Ugrade of Ayar HC II to HC III 3\\. Construction of Kole Seed Secondary School The Accounting Officer attributed the partial implementation of the activities to the delayed signing of contracts under UgIFT, which is centrally done by Ministry of Education & Sports (MoEs) and Ministry of Health (MoH).", ""]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["No", "Observation"], "type": "table"}}, {"content": "1.7.1 Delivery of Services from Implemented Activities", "metadata": {"headings": [{"headings_0": {"content": "1.7.1 Delivery of Services from Implemented Activities", "page": 10, "level": 5}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations:", "metadata": {"headings": [{"headings_0": {"content": "1.7.1 Delivery of Services from Implemented Activities", "page": 10, "level": 5}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, [{"headings_0": {"content": "1.7.1 Delivery of Services from Implemented Activities", "page": 10, "level": 5}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}]], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.7.2 Service Delivery Under URF", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.1 Delivery of Services from Implemented Activities", "page": 10, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled one (02) out of over five (05) activities with a total expenditure of UGX. 276,953,916. I noted there were no significant findings to report on.", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.1 Delivery of Services from Implemented Activities", "page": 10, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.7.3 The Service Delivery Under Focus Areas", "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled Three (03) out of Five (5) activities in Four (4) focus areas with a total expenditure of UGX. 3,111,961,461 for physical inspection to assess key service delivery indicators. There was no key observation made.", "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Water Development Grant", "\uf0b7 I noted that water drainage soak pit was uncovered with the borehole drilled in Bala Sub County in Agege village. **Implication** \uf0b7 The uncovered soak pit may turn out to be a mosquito breeding site and possible other infectious waterborne diseases.", "\uf0b7 I advised the Accounting Officer to cover all the open borehole soak pit in the District."], ["2.", "UGIFT", "\uf0b7 Construction works of Okole Seed School and Okwerodot HC III were still under construction yet the completion date as per contract was 24/04/2023 and 11/09/2023 respectively. **Implication** \uf0b7 Education and Health service delivery to the beneficiaries have been delayed.", "\uf0b7 \uf0b7 over the activities I advised the Accounting Officer to roll for implementation in the subsequent year and also liaise with MoFPED to revote the funds. I also advised the Accounting Officer to expedite the construction works."]], "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 10, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKole District had a wage budget of UGX.19,661,044,287 out of which UGX.19,576,593,526. was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}, [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}]], "page": 11, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget** The Kole DLG had an approved wage budget of UGX.17,280,252,348, and obtained supplementary funding of UGX.2,380,791,939 resulting into a revised wage budget of UGX.19,661,044,287 which was all warranted. of the total warrants, UGX.19,576,593,526 was utilized by the DLG resulting in un-utilized warrants of UGX.84,450,759 representing utilization of 99.6% as summarized in the table **below/Appendix 3** Warrants UGX. Payments UGX. Unspent Balance UGX. 19,661,044, 287 19,661,044, 285 19,576,593, 526 84,450,759 Approved Budget UGX. **17,280, 252,348** Suppleme ntary UGX. 2,380,791 939 Revised Budget UGX. the analysis, I noted that; \uf0b7 \uf0b7 \uf0b7 There was an under absorption of UGX. 84,450,759. The supplementary funding of UGX. 84,450,759. The supplementary funding of UGX. 2,380,791,939 was requested by the Accounting Officer. The Accounting Officer explained that the funds were received in the last quarter and could not be absorbed. Out From", "advised the Accounting Officer to engage MoFPED for timely release of wage. I"], ["**2.2**", "**Validation of employees on the entity payroll** The District had 1,820 employees on the IPPS payroll of which 1,765 (97%) were fully verified and 55 (3%) did not show up. addition, three (03) individuals had not accessed the payroll by end of June, 2023\\. These were captured as new records in my determination of the District wage bill. following observations were made; 1,765 (97%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. b) A total of 55 (3%) employees on the payroll did not appear for the validation and were categorised as follows; i. ii. iii. Seven (07) employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. Thirty-nine (39) employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. I further noted that nine (09) individuals, were not accounted for and these were omitted from the validated payroll. Three (03) individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were In The a) c)", "advised the Accounting Officer to regularly review the District payroll to promptly remove such employees and avoid to government. continued loss I advised staff on transfer of service, the Accounting Officer to initiate a process of transfer of salary payment to their new duty stations, the Accounting the new advised Officer to have records access the payroll. I advised the Accounting Officer and the Ministry of Public Service should delete this category of employees and be investigated. the matter I I For"]], "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 11, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget** The Kole DLG had an approved wage budget of UGX.17,280,252,348, and obtained supplementary funding of UGX.2,380,791,939 resulting into a revised wage budget of UGX.19,661,044,287 which was all warranted. of the total warrants, UGX.19,576,593,526 was utilized by the DLG resulting in un-utilized warrants of UGX.84,450,759 representing utilization of 99.6% as summarized in the table **below/Appendix 3** Warrants UGX. Payments UGX. Unspent Balance UGX. 19,661,044, 287 19,661,044, 285 19,576,593, 526 84,450,759 Approved Budget UGX. **17,280, 252,348** Suppleme ntary UGX. 2,380,791 939 Revised Budget UGX. the analysis, I noted that; \uf0b7 \uf0b7 \uf0b7 There was an under absorption of UGX. 84,450,759. The supplementary funding of UGX. 84,450,759. The supplementary funding of UGX. 2,380,791,939 was requested by the Accounting Officer. The Accounting Officer explained that the funds were received in the last quarter and could not be absorbed. Out From", "advised the Accounting Officer to engage MoFPED for timely release of wage. I"], ["**2.2**", "**Validation of employees on the entity payroll** The District had 1,820 employees on the IPPS payroll of which 1,765 (97%) were fully verified and 55 (3%) did not show up. addition, three (03) individuals had not accessed the payroll by end of June, 2023\\. These were captured as new records in my determination of the District wage bill. following observations were made; 1,765 (97%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. b) A total of 55 (3%) employees on the payroll did not appear for the validation and were categorised as follows; i. ii. iii. Seven (07) employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. Thirty-nine (39) employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. I further noted that nine (09) individuals, were not accounted for and these were omitted from the validated payroll. Three (03) individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were In The a) c)", "advised the Accounting Officer to regularly review the District payroll to promptly remove such employees and avoid to government. continued loss I advised staff on transfer of service, the Accounting Officer to initiate a process of transfer of salary payment to their new duty stations, the Accounting the new advised Officer to have records access the payroll. I advised the Accounting Officer and the Ministry of Public Service should delete this category of employees and be investigated. the matter I I For"]], "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 11, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["", "included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. The Accounting Officer explained that; \uf0b7 \uf0b7 \uf0b7 The employees who did not appear for headcount were attributed to being out of duty station, study leave, invalid Identification. The employees who were confirmed to have exited the district has either died, retired, absconded or had been transferred. For employees who did not show up for validation and not accounted for, the Accounting Officer did not a response.", ""], ["**2.3**", "**Inconsistencies in Employee Details** A total of 212 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 District\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 noted the observation and explained that the required documents by the MoPS were being gathered with a view of having the dates of birth corrected. He further stated that staff whose dates of birth had error with National formal communication would be made too. Identification and Registration Authority (NIRA), a Inconsistent The", "to engage advised the Accounting Officer the affected staff and ensure that employee records are duly updated and brought to the attention of the Ministry of Public Service and NIRA within a specified timeline for appropriate action. I"], ["d)", "**Delayed deletion of employees from the payroll** I noted that UGX. 15,248,245 was paid to five (05) staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. Accounting Officer noted the observation and explained that the list of the residual arrears had been submitted to MoPS and Ministry of Financial for approval and eventually be settled. The", "should I advised the Accounting Officer initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations."]], "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 12, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. The Accounting Officer explained that; \uf0b7 \uf0b7 \uf0b7 The employees who did not appear for headcount were attributed to being out of duty station, study leave, invalid Identification. The employees who were confirmed to have exited the district has either died, retired, absconded or had been transferred. For employees who did not show up for validation and not accounted for, the Accounting Officer did not a response.", ""], ["**2.3**", "**Inconsistencies in Employee Details** A total of 212 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 District\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 noted the observation and explained that the required documents by the MoPS were being gathered with a view of having the dates of birth corrected. He further stated that staff whose dates of birth had error with National formal communication would be made too. Identification and Registration Authority (NIRA), a Inconsistent The", "to engage advised the Accounting Officer the affected staff and ensure that employee records are duly updated and brought to the attention of the Ministry of Public Service and NIRA within a specified timeline for appropriate action. I"], ["d)", "**Delayed deletion of employees from the payroll** I noted that UGX. 15,248,245 was paid to five (05) staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. Accounting Officer noted the observation and explained that the list of the residual arrears had been submitted to MoPS and Ministry of Financial for approval and eventually be settled. The", "should I advised the Accounting Officer initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should initiate a process of transfer of salary payment to their new duty stations."], ["e)", "**Review of the DLG Staff Establishment** Review of the establishment revealed; i. ii. The entity did not have an approved and costed staff establishment for primary, secondary and tertiary institutions while the staff structure for health facilities issued by Ministry of Health was not incorporated into the district approved structure. Relatedly, 62 staff on the payroll were not on the staff list. Accounting Officer explained that the omission was made and the staff list was to be updated. Furthermore, the Accounting Officer explained that from their own verification the staff who were on the staff list but not on the June payroll were active in service and were on payroll though during the validation exercise, wrong IPPS Numbers had been allocated them. The", "I advised the Accounting Officer to liaise with Ministry of Public Service to ensure the integration of the staff list into the IPPS to allow for easier interface."]], "metadata": {"headings": [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], "page": 12, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "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": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}, [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}], [{"headings_0": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, {"headings_1": {"content": "1.7.2 Service Delivery Under URF", "page": 10, "level": 5}}]], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.0 Accumulation of Receivables", "metadata": {"headings": [{"headings_0": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}, {"headings_1": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that, the Accounting Officer of vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records follow up and recovery of outstanding amounts, accounting and reporting. \nI noted that the District had receivables figure of UGX.930,610,437 as presented in the Statement of Financial Position and disclosed in note 22 to the financial statements. The amounts mainly relates to advances arising from YLP and UWEP. \nReceivables represent an idle asset that would otherwise be used for service delivery. \nThe Accounting Officer attributed the poor performance of YLP and UWEP to inadequate funding to carry out adequate monitoring and mobilization by the District.", "metadata": {"headings": [{"headings_0": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}, {"headings_1": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}, [{"headings_0": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}, {"headings_1": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}], [{"headings_0": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}, {"headings_1": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}], [{"headings_0": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}, {"headings_1": {"content": "1.7.3 The Service Delivery Under Focus Areas", "page": 10, "level": 5}}]], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 5}}, {"headings_1": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MoGLSD for funds to monitor and recover funds from these groups.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 5}}, {"headings_1": {"content": "4.0 Accumulation of Receivables", "page": 13, "level": 5}}], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.0 Payables", "metadata": {"headings": [{"headings_0": {"content": "5.0 Payables", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 5}}], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that the District had a payables of UGX.951,893,413 as presented in the statements of financial position and disclosed in notes 28 of the financial statements. The amounts relate to mainly to deposits and goods and services consumed and not paid for. \n6.1", "metadata": {"headings": [{"headings_0": {"content": "5.0 Payables", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 5}}, [{"headings_0": {"content": "5.0 Payables", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 5}}]], "page": 13, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "District Rural Water Supply and Sanitation Conditional Grant", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The 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. \nKole District budgeted and received UGX.732,453,118,(100%) for the financial year 2022/23. Out of the UGX. 732,453,118 received, the District spent UGX. 732,453,020 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}, [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}]], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], ["**1**", "Rural Water and Sanitation Sub- Grant (traditional component)", "Construction of boreholes", "15", "15"], [null, null, "Rehabilitation of boreholes", "10", "-"], [null, null, "Construction of VIP latrine", "1", "1"], ["**2**", "Piped Water Sub-Grant (UgIFT component)", "Construction of piped water scheme at Okwerodot Seed Secondary School and Ayer HC III", "2", "2"]], "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}, [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, {"headings_1": {"content": "5.0 Payables", "page": 13, "level": 5}}]], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.1.1 Positive Observations", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- All released funds were absorbed 100%.\n- There was no irregularity in budgetary allocations were carried out.\n- The water projects in the water grant work plan were in the approved five-year development plan.\n- Noted that all the projects in the approved work plan were in the indicative list of capital investments.\n- The two (02) out two (02) (100%) of the on-going UGFIT projects (Seed School and Health Centre upgrades) had been provided with water sources that were accessible by the local community.\n- Noted that all the twelve (12) bore holes and three (03) production wells constructed were constructed on where there was proof of ownership.\n- There was no any specific concern about the procurement process.\n- The projects had designs approved by the Ministry of Water and Environment.", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}], "page": 14, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.1.3 Water quality \nSection 4.1.4 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires DLGs to test atleast 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nReview of reports submitted to Ministry of Water & Environment revealed that out of the existing water sources, a number of the water sources were non-functional as summarized in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}]], "page": 15, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [[null, null, null, null, "**No Of tap stands**", null, null, null, null, null, null], ["Functi onal", "**213**", "382", "**465**", "52", "90", "89", "0", "2", "1293", "85"], ["Non Functi onal", "**71**", "67", "**28**", "1", "24", "24", "13", "1", "229", "15"], ["**Total**", "**284**", "**449**", "**493**", "**53**", "**114**", "**113**", "**13**", "**3**", "**1522**", "**100**"]], "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}], "page": 15, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["ls Detai", "No of prot ecte d spri ngs", "No of shallow wells (with Hand pump depth <30m)", "No of deep bore hole with hand pump (depth >30m)", "Pumpe d Piped water system", "No of rain water tanks vol of less than 10m3", "No of rain water tanks vol of more than 10m3", "Valley tanks", "D a m s", "Total", "Percent age (%)"], "type": "table"}}, {"content": "The table above shows that 15% of the water sources are non-functional while 85% are functional. \nThis implies that 15% of the population in Kole District do not have functional water systems to provide their water clean water needs. \nManagement explained that efforts were being made to improve the situation.", "metadata": {"headings": [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}, [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}], [{"headings_0": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 14, "level": 5}}]], "page": 15, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}], "page": 15, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the non-functional water systems are rehabilitated to make them functional. \nschedules, fuel receipts, signatures for those who were supposed to receive funds, attendance lists among others. Appendix 4 refers. \nThere is a risk that funds were misappropriated. \nThe Accounting Officer explained that accountabilities were in place. However, the Accounting Officer did not avail accountabilities for audit verification.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "6.1.1 Positive Observations", "page": 14, "level": 5}}]], "page": 15, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to initiate measures of recovery. \n6.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}]], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "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. \nKole District budgeted and received UGX.4,020,297,073, to implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}, [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}]], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Construction of Kole Seed Secondary School in Kole Town Council", "1", "1"], ["2", "Construction of Okwerodot Health Centre III and Upgrade of Ayara Health Centre II to Health Centre III", "1", "1"], ["3", "Supply of medical equipment", "-", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["S N", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n6.2.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}, [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}]], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- A review of expenditure vouchers and payment file revealed that WHT was deducted from all the payments made to Contractors of UGIFT projects and remitted to the Tax Authority.\n- A review of expenditure vouchers revealed that all funds were accounted for.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["1", "Construction of OPD at Okwerodot HC III and Upgrade of Ayara HC II to HC III (Construction of maternity ward)", "1,767,065,290"], ["", "**Total**", "**1,767,065,290**"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "UGIFT Project", "Contract Amount UGX"], "type": "table"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the process of land titling was underway.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}, [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}]], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of land title acquisition.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 16, "level": 5}}], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.2.4 Implementation of Unbudgeted Activities", "metadata": {"headings": [{"headings_0": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Regulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year. \nA comparison of UGIFT activities implemented with the Annual work plan and budget revealed that 4 UGIFT activities were not budgeted for as seen in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}, [{"headings_0": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}]], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "6427742", "Facilitation office Laptops to purchase", "Health", "7,000,000", "The activity was not included in the work plan and budget"], ["2.", "6430202", "Facilitation to purchase and installation CCTV Camera at the District Vaccines Stores", "Health", "5,000,000", "The activity was not included in the work plan and budget"], ["3.", "5487243", "Facilitation health education and promotion for", "Health", "800,000", "The activity was not included in the work plan and budget"], ["4.", "6421951", "Facilitation to buy plastic chairs for the district store", "Health", "4,250,000", "The activity was not included in the work plan and budget"], ["5.", "6432582", "Facilitation to purchase 02 Biometric machines at Aboke HCIV", "Health", "12,000,000", "The activity was not included in the work plan and budget"], ["", "", "**Total**", "", "**29,050,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 5}}], "page": 17, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["S/N", "EFT", "Project Name", "Sector", "Amount", "Audit Remarks"], "type": "table"}}, {"content": "6.2.5 Project Implementation (Current year 2022/23)", "metadata": {"headings": [{"headings_0": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Regulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 3 UGIFT projects that received funding of UGX. 5,123,608,605 were partially implemented as shown in the Appendix 5. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The inspection was conducted on 5 th December 2023. \nThe delayed completion of the UgIFT project has delayed the education and health services delivery to the public. \nThe Accounting Officer attributed the anomaly to the delay of procurement which is hybrid.", "metadata": {"headings": [{"headings_0": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}, [{"headings_0": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}], [{"headings_0": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}], [{"headings_0": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.4 Implementation of Unbudgeted Activities", "page": 17, "level": 5}}]], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MoES and MoH to ensure that procurement is done in a timely manner.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "6.2.5 Project Implementation (Current year 2022/23)", "page": 18, "level": 5}}], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.3 Education Development Grant", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received Education Development Grant of UGX. 813,854,191 for the construction of; two (02) classroom blocks, five (05) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}, [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}]], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The entity budgeted to receive UGX. 813,854,191 and UGX. 813,854,191, was received.\n- The District incorporated Education Development Grants project activities totalling UGX.162,566,387 into the District plans and budgetary framework as required.\n- Ten (10) projects worth UGX. 377,973,350 were reviewed and certified by the Internal Auditor before payment.\n- The District had accounted for all the funds received in the subsequent period for all projects.", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Three (03) Projects which could result in environment and social risks/impacts had contracts worth UGX. 298,212,411 signed with Particular condition of contract clause.\n- Sampled 10 projects worth UGX. 481,586,379 and observed that contract managers were appointed from user groups or sector specialists.\n- Project Management Committees and Procurement Committees of all the funded Projects/programs worth UGX. 481,586,379 sought guidance from the district specialists for contracts.\n- Three (03) Projects worth UGX. 293,898,739 were not screened for likely environmental and social impacts.", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 19, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.3.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}], "page": 19, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 18, "level": 5}}], "page": 19, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], "page": 19, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer acknowledged the issue and attributed the anomaly to the delayed submission of report on status by the schools to the District. The Accounting Officer further stated that the Consolidated assets register was in place. \nHowever, the Accounting Officer did not avail the consolidated assets register for verification. \nInvestment service costs was over allocated by UGX. 10,580,105 (1.3%) as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}, [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}]], "page": 19, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "", "", "C=(A/B)", ""], ["Capital expenditure (A)", "762,204,200", "At least 95%", "93.7", "Allocation inconsistent with guidelines"], ["costs Investment service (B)", "51,649,991", "More than zero but up to 5%", "6.3%", "Allocation inconsistent with guidelines"], ["**Total**", "**813,854,191**", "", "**100%**", ""]], "metadata": {"headings": [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Category", "Budget Amount", "Standard %age budget allocation as per guidelines", "%age budget allocation (C)", "Remarks"], "type": "table"}}, {"content": "Under allocation of funds to capital investments denies the intended service delivery from the infrastructure and may encourage allocation of funds to ineligible/wasteful activities/items. \nThe Accounting Officer acknowledged the anomaly and stated that the excess 1.3% on investment service costs was used for repair of education department vehicle that was in bad state.", "metadata": {"headings": [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}, [{"headings_0": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}, {"headings_1": {"content": "6.3.2 Areas of Improvement", "page": 19, "level": 5}}]], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 5}}, {"headings_1": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised that Accounting Officer to liaise with MoFPED for additional funding for other operational costs and ensure that budget allocation guidelines are adhered to.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 5}}, {"headings_1": {"content": "6.3.3 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 19, "level": 5}}], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "c) Budgeting and expenditure on ineligible activities", "metadata": {"headings": [{"headings_0": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Guideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires that LGs must not budget for activities specified as Ineligible Expenditures for capital investment, and table 9, clearing indicating the eligible activities and highlighting the ineligible activities. \nI reviewed the annual approved work plans, budget and IFMS payment files and noted that the entity paid a sum of UGX. 47,909,070 to unapproved Projects/programs with a total budget figure of UGX. 49,563,400. I further inspected the Projects/programs and found that they were existent as detailed in the table below;", "metadata": {"headings": [{"headings_0": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}, [{"headings_0": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}]], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Construction of staff toilet for education department", "20,060,000", "Ineligible expenditure as per Implementation Guideline."], ["2.", "Supply of medium duty motorcycle for education department", "15,003,400", "Ineligible expenditure as per Implementation Guideline."], ["3.", "Supply of Laptop for education department", "7,000,000", "Ineligible expenditure as per Implementation Guideline."], ["4.", "Supply of filing cabinet for education department", "7,500,000", "Ineligible expenditure as per Implementation Guideline."], ["", "**Total**", "**49,563,400**", ""]], "metadata": {"headings": [{"headings_0": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], "page": 20, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["S/n", "Project Activities", "Budget", "Audit Remarks"], "type": "table"}}, {"content": "The Accounting Officer explained that there was urgent need for computers for school inspection, lack of transport for Inspector of Schools and that the projects were approved by Council.", "metadata": {"headings": [{"headings_0": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised that Accounting Officer to liaise with MoFPED for additional funding for other operational costs and ensure that budget grant funds are used for the intended", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "c) Budgeting and expenditure on ineligible activities", "page": 20, "level": 5}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "purposes.", "metadata": {"headings": [{"headings_0": {"content": "purposes.", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6.4 Micro Scale Irrigation", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The GoU is implementing the micro scale irrigation programme in Kole District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKole District received UGX. 117,930,056, out of UGX. 117,930,056 budgeted (100%) to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}, [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], ["**1**", "Capital Development (micro scale irrigation equipment)", "Installation of irrigation equipment", "0", "0"], ["**2**", "Complementary services", "Training of farmers", "100", "100"], [null, null, "Setting up demo farms", "2", "2"]], "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Programme was done in accordance with the grant guidelines. \nThe following were my observations; \n6.4.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}, [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}], [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Funds UGX. 117,929,076 spent on Micro-Irrigation program was all accounted for.\n- There was no any expenditure on ineligible programme activities.\n- Noted that the Supplier did offer training and technical support to the District Agriculture and production team for the demonstration sites.\n- At the time of audit, the equipment that was delivered was for demonstration irrigation for farmer training/sensitization.\n- The District complied with the selection criteria for the lowest priced technically responsive bid.", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, {"headings_1": {"content": "purposes.", "page": 21, "level": 2}}], "page": 21, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}], "page": 22, "document_name": "Kole District Local Government 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 Kole District Local Government. \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 District\u2019s 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": 22, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}, [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 21, "level": 5}}]], "page": 22, "document_name": "Kole District Local Government 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": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}], "page": 22, "document_name": "Kole District Local Government 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": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}], "page": 22, "document_name": "Kole District Local Government 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 District\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 District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate.\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": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}], "page": 22, "document_name": "Kole District Local Government 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.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}, [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}], [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 22, "level": 5}}]], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OTHER REPORTING RESPONSIBILITIES", "metadata": {"headings": [{"headings_0": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 23, "level": 5}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 23, "level": 5}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 22, "level": 5}}], "page": 23, "document_name": "Kole District Local Government 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": 23, "level": 5}}, {"headings_1": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 23, "level": 5}}], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n7.0", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}, {"headings_1": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 23, "level": 5}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}, {"headings_1": {"content": "OTHER REPORTING RESPONSIBILITIES", "page": 23, "level": 5}}]], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation of the Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n7.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}, [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}], [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}], [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 23, "level": 5}}]], "page": 23, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Funding of PDM Activities in the District", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}], "page": 24, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MoFPED released a sum of UGX. 5,125,000,000 to finance 54 PDM SACCOs in Kole DLG in the financial year 2022/23 with each SACCO receiving UGX. 100,000,000 to develop and implement viable community led income generating activities. The district also received UGX. 52,029,451 for the PDM Administrative costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 23, "level": 5}}], "page": 24, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2 Positive Observations", "metadata": {"headings": [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}], "page": 24, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas were the District had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}], "page": 24, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The receipt of UGX 52,029,451 meant for PDM Administrative and Coordination activities was fully utilized for the intended purpose and supported by relevant documentation.\n- All the 10 sampled SACCOs were registered under the Cooperative Societies Act to ensure the legality of the SACCOs.\n- There were no irregularities regarding the operation of the SACCO bank account in the financial year 2022/2023.\n- All the 10 sampled SACCOs held General Meetings. This ensured proper management of the SACCO funds.\n- All the 10 SACCOs had bank account opening resolutions in their minutes, and signatories to the bank. This ensures proper management of SACCO funds.\n- All the 10 sampled SACCOs signed PRF financing agreements with the Accounting Officer to formalise the relationship between Government and the PDM SACCOs.\n- All 163 Enterprise groups in the 10 sampled SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs).\n- The HLG Core Implementation team was fully constituted as per the guideline.\n- The HLG core implementation team did train households and enterprise group leaders in 54 parishes on household visioning and enterprise analysis.", "metadata": {"headings": [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}], "page": 24, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nI was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the District. \nFailure to incorporate specific PDM priorities from the wards through the divisions may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that parish priorities were reported using the normal planning and budgeting system. However, on verification, they were not specific to the PDM.", "metadata": {"headings": [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}, [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}], [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}], [{"headings_0": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 24, "level": 5}}]], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 5}}, {"headings_1": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the District budget and work plans to enable alignment of PDM activities for proper implementation.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 5}}, {"headings_1": {"content": "7.2 Positive Observations", "page": 24, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2.4 Under release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 3.0 of the users\u2019 handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion, October 2022 provides that the PDM Pillar 3- Financial Inclusion includes a Parish Revolving Fund (PRF), through which Government shall provide a conditional Grant, of UGX.100 million per annum, to each of the gazetted 10,594 parishes in Uganda. \nI noted that;", "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}, [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}]], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Out of UGX. 5,200,000,000 budgeted by MoFPED for funding of Kole District PDM SACOOs, a sum of UGX. 5,125,000,000 was disbursed to 49 PDM SACCOs, leaving 3 PDM SACCOs not funded to the tune of UGX. 75,000,000.", "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- No PDM SACCOs were over funded, while two (02) were under funded by UGX. 75,000,000 as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["SN", "Description", "No. of SACCOs", "Expected amount", "Actual amount", "Variance", "Appendix"], ["**1.**", "SACCOs funded", "49", "4,900,000,000", "4,900,000,000", "-", "**Appendix 4**"], ["**2.**", "SACCOs over funded", "-", "-", "-", "-", "**Appendix 4**"], ["**3.**", "SACCOs funded under", "3", "300,000,000", "225,000,000", "75,000,000", "**Appendix 4**"], ["**4.**", "SACCOs funded not", "2", "200,000,000", "-", "-200,000,000", "**Appendix 4**"]], "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}], "page": 25, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "The Accounting Officer explained that the matter of release of funds to SACCOs is under the control of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 5}}], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 5}}, {"headings_1": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 5}}, {"headings_1": {"content": "7.2.4 Under release of Funds to PDM SACCOs", "page": 25, "level": 5}}], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX. 25 Million per quarter, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}, [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}]], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- No funds were disbursed to any of the 54 SACCOs in the 1 st Quarter yet UGX. 13,500,000,000 was expected per quarter.\n- Only 49 out of the 54 SACCOs received PRF of UGX. 1,225,000,000 in the 2 nd Quarter.\n- Only 9 out of the 54 SACCOs received UGX. 225,000,000 in the 3 rd Quarter.\n- 52 SACCOs received a sum of UGX. 3,675,000,000 instead of UGX. 5,400,000,000. quarterly disbursements in the 4 th Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby all SACCOs received all the disbursement for the previous quarters in the 4 th quarter.", "metadata": {"headings": [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer attributed the delay to disburse funds to Parish Development Model Information System (PDMIS) challenges.", "metadata": {"headings": [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}, [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], [{"headings_0": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}]], "page": 26, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage Ministry of Information and Communication Technology to address the PDMIS challenges.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.5 Delayed Release of Funds to PDM SACCOs", "page": 26, "level": 5}}], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2.7 Exclusion of Parish in the PDM", "metadata": {"headings": [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio- economic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for Development. \nI noted that MoFPED maintained a parish database of 52 Parishes as a basis for funding PDM SACCOs for the District. However, the list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 54 gazetted parishes. This implies that two (02) parishes were not planned for, thus not funded. Details of the unfunded parishes are in the table below.", "metadata": {"headings": [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}, [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}]], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Western Ward B - Kole TC PDM SACCO", "The SACCO did not received fund"], ["2.", "Eastern Ward B \u2013 Kole TC PDM SACCO", "The SACCO did not received fund."]], "metadata": {"headings": [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["S/N", "Name of SACCO", "Audit Remarks"], "type": "table"}}, {"content": "As a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation. \nThe Accounting Officer explained that MoLG did not submit the two (02) parishes to MoFPED for funding.", "metadata": {"headings": [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}, [{"headings_0": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}]], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 27, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- The HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO).", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 28, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.\n- A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.\n- The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.\n- The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.\n- Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 28, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 28, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Parish Development Committees (PDC)", "I reviewed the operations of the PDC in the 10 sampled PDM SACCOS, and noted the following; \uf0b7 Out of ten (10) PDCs one (01) PDCs held 4 out of 4 quarterly meetings, nine (09) PDCs held 3 out 4 quarterly meetings. Did prepare parish priorities and action plans for the FY 2022/2023. For the 10 sampled PDC that developed the parish priorities, the priorities were not prepared in the prescribed format showing category, name of priorities, quantity, location and expected date of implementation. \uf0b7 7 PDCs out of 10 sampled prepared quarterly performance report while 3 did not prepare. Out of 10 (ten) PDCs, three (02) PDCs prepared 3 out of 4 quarterly performance reports, (1) prepared 2 out 4 quarterly meetings while seven (7) prepared 4 out 4 Quarterly performance reports. one Did not receive funding for the PDC activities/Funding received of UGX. 7,300,000 was inadequate to facilitate \uf0b7 \uf0b7 \uf0b7", "I advised the Accounting Officer to avail minutes and quarterly reports of the PDCs"]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 28, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": [["", "the activities of the PDC. \uf0b7 PDCs did not prepare parish priorities and action plans the FY 2022/2023. For those that developed for \uf0b7 All the 8 sampled PDCs did not hold quarterly meetings \uf0b7 All the 8 sampled PDCs did not prepare quarterly performance reports. The Accounting Officer explained that the PDCs did not prepare the parish priorities as per the prescribed format because the PDCs were not fully conversant with the new format at that time. to mobilize non-functionality of PDC will lead to failure the community, identify development priorities, and monitor thus undermining the objectives of the PDM. resource utilization Accounting Officer also stated that the PDCs received less than 1,000,000 because part of funds was in first quarter used to train PDCs as per the guidance of MoFPED as attached. The The", "", null], ["2.", "SACCO Committees Sub Committees and", "subcommittees The ten (10) sampled SACCOs did not have is production, marketing, business development services and finance & investment. that the Accounting Officer explained that all the SACCOs had all the committees constituted and their minute, I was not availed with evidence of formation of committees. and functionality \uf0b7 \uf0b7 All the SACCOs did hold a general meeting/ Eight (8) SACCOs held their first general meeting more than 1 month after their registration. Although", "I advised the Accounting Officer avail minutes and quarterly the SACCO Sub Committees. reports of"]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 29, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": [["3.", "HLG Core Implementation Teams", "\uf0b7 The HLG Core implementation team did not prepare quarterly performance reports. Out of 4 quarterly performance reports, no report was prepared. \uf0b7 There was no evidence of; Mobilization the various including and sensitization of stakeholders at all levels communities, \uf0b7 There was no Support for the continuous of PDM enterprise groups, and, formation \uf0b7 There was no continuous data collection at household and community levels.", "I advised the Accounting Officer to ensure that HLG core meets and prepare report on PDM performance."]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}], "page": 29, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": "Failure to fully constitute the Core implementation team negatively affects mobilization, sensitization, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nAccounting Officer explained that the core PDM HLG team met and is functional, reports are in place and are here attached for verification. However, no report was availed for verification.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "7.2.7 Exclusion of Parish in the PDM", "page": 27, "level": 5}}]], "page": 30, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2.9 Review of Training Implementation Activities", "metadata": {"headings": [{"headings_0": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 30, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2013 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 30, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.\n- The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.\n- The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift.", "metadata": {"headings": [{"headings_0": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 30, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["1.", "Training of the ToTs and Core PDM Implementation Teams at HLG level", "\uf0b7 The training of trainers (Core Implementation team) was carried out. However, training report was not submitted by the Accounting Officer to the National Coordinator PDM. Delayed training could lead to delayed mobilization, sensitization, data collection and training of PDM enterprise groups and SACCOs. Accounting Officer did not provide response on the issue. The", "I advised the Accounting Officer to ensure consolidating reports are prepared."]], "metadata": {"headings": [{"headings_0": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 30, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature of training", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, {"headings_1": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}], "page": 31, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, {"headings_1": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}], "page": 31, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.\n- A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.\n- The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.\n- A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.\n- The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO\n- The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022.", "metadata": {"headings": [{"headings_0": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, {"headings_1": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}], "page": 31, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, {"headings_1": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}], "page": 31, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Licensing of SACCOs Under Microfinance Institutions Lenders Act PDM the Money", "\uf0b7 All the 10 SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in **Appendix 5.** As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. requirements in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. Officer explained the PDM SACCOS were not registered as per Microfinance Institutions money lenders Act (2016) because the guide lines were not clear on this at that time. that Irregularities Accounting", "I advised the Accounting Officer to liaise with the PDM Secretariat for further Guidance."]], "metadata": {"headings": [{"headings_0": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, {"headings_1": {"content": "7.2.9 Review of Training Implementation Activities", "page": 30, "level": 5}}], "page": 31, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature registration of", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.2.11 PDM SACCO Operations", "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}], "page": 32, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 th June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}], "page": 32, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.\n- Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.\n- No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.\n- A loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.\n- All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).\n- Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).\n- For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS).", "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}], "page": 32, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}], "page": 32, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["SN", "Activity", "Observations", "Recommendation"], ["**1.**", "Selection and Implementation of Prioritized/Flagship Projects", "\uf0b7 Three (03) parishes did not select flagship projects contrary to the guidelines. \uf0b7 Seven (07) parishes partially selected flagship projects that were inconsistent with the LG selected priority commodities. \uf0b7 Thirty-seven (37) out of 176 farmer enterprise implemented projects that are not from the priority commodity list. Details are in **Appendix 6.** Failure implement prioritized projects may undermine achievement of the pillar objectives. to select and the fund Officer explained that at the time of receiving the season was not appropriate for the selected projects in some cases and to some beneficiaries implemented a different project. that save money, Accounting", "I advised the Accounting Officer to liaise with MoLG to ensure flexibility in selecting the flagship projects."], ["**2.**", "Insurance Policy for", "\uf0b7 17 PRF beneficiaries out 17 who carried out", "I advised the Accounting"]], "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}], "page": 32, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature registration of", "Observations", "Recommendation"], "type": "table"}}, {"content": "Farming Enterprises \nfarming enterprises in one (01) PDM SACCOs Officer to sensitize the did not obtain agricultural insurance policies beneficiaries about the from UAIS. \nInsurance Policy requirement. \nLack of recourse in form of insurance will expose In addition, the Accounting the farming enterprises to the adverse effects of Officer should seek for climate change and may result into failure to guidance \non the recover the loan funds. \noperationalization of this guideline. \nAccounting Officer explained that all the PDM \nbeneficiaries did not obtain Agricultural Insurance \npolicy because it is not embedded in the PDMIS. \nHowever, Management will seek clarity from the \nPDM secretariat", "metadata": {"headings": [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}, [{"headings_0": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}, {"headings_1": {"content": "7.2.10 Registration of PDM SACCOs and Enterprise Groups", "page": 31, "level": 5}}]], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.2.13 Utilization of PRF at Household Level", "metadata": {"headings": [{"headings_0": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc.", "metadata": {"headings": [{"headings_0": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.11 PDM SACCO Operations", "page": 32, "level": 5}}], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a) Physical Inspection of Household Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I reviewed loan files and carried out physical inspections where I observed the following; \nTwo (02) beneficiaries in one (01) PDM SACCOs had implemented different projects Details are in Appendix 7. \nImplementing different projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that at the time of receiving the funds the season was not appropriate for the selected projects in some cases and that to save money, some beneficiaries implemented a different project.", "metadata": {"headings": [{"headings_0": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}, [{"headings_0": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}], [{"headings_0": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}], [{"headings_0": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}, {"headings_1": {"content": "7.2.13 Utilization of PRF at Household Level", "page": 33, "level": 5}}]], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoLG to ensure flexibility in selection the flagship projects.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 5}}, {"headings_1": {"content": "a) Physical Inspection of Household Project Implementation", "page": 33, "level": 5}}], "page": 33, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 35, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 5}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Performance of local revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Performance of local revenue", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 5}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**1**", "**Tax Revenues**", "", "", ""], ["**a**", "Local Services Tax", "100,000,000", "79,602,402", "20,397,598"], ["**b**", "Land fees", "57,500,000", "49,000,000", "8,500,000"], ["**c**", "Business Licenses", "30,000,000", "10,116,314", "19,883,686"], ["**d**", "Other tax revenues", "32,500,000", "32,406,972", "93,028"], ["", "**Sub-Total**", "**220,000,000**", "**171,125,688**", "**48,874,312**"], ["**2**", "**Non-Tax Revenues**", "", "", ""], ["**a**", "Sale of goods and services", "0", "**345,000**", "-345,000"], ["**b**", "Administrative fees and licenses", "210,000,000", "125,079,904", "84,920,096"], ["**c**", "Miscellaneous Revenue", "40,000,000", "5,405,000", "34,595,000"], ["", "**Sub-Total**", "**250,000,000**", "**130,829,904**", "**119,170,096**"], ["", "**Total Revenue**", "**470,000,000**", "**473,081,280**", "**216,918,720**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Performance of local revenue", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 5}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["No", "Source", "Approved budget", "Actual Collections", "Variance"], "type": "table"}}, {"content": "Appendix 2 (b): Performance of GOU Warrants", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (b): Performance of GOU Warrants", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendix 1: Performance of local revenue", "page": 35, "level": 2}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["Agro-Industrialization", "1,561,507,199", "1,257,129,194", "304,378,005", "81"], ["Tourism Development", "3,000,000", "3,000,000", "-", "100"], ["Natural Resources, Environment, Climate Change, Land And Water Management", "1,049,332,348", "1,029,332,348", "20,000,000", "98"], ["Private Sector Development", "68,051,147", "61,551,147", "6,500,000", "90"], ["Integrated Transport Infrastructure And Services", "957,530,949", "952,512,662", "5,018,287", "99"], ["Digital Transformation", "10,000,000", "10,000,000", "-", "100"], ["Human Capital Development", "25,908,190,394", "25,039,540,225", "868,650,169", "97"], ["Public Sector Transformation", "3,575,488,810", "3,466,401,529", "109,087,281", "97"], ["Community Mobilization And Mindset Change", "220,263,689", "184,688,058", "35,575,631", "84"], ["Governance And Security", "1,758,025,493", "1,635,088,764", "122,936,729", "93"], ["Development Plan Implementation", "581,782,324", "442,728,443", "139,053,881", "76"], ["**Total**", "**35,693,172,353**", "**34,081,972,370**", "**1,611,199,983**", "**95**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (b): Performance of GOU Warrants", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendix 1: Performance of local revenue", "page": 35, "level": 2}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Programme", "Approved Budget (UGX.)", "Warrants (UGX.)", "Variance (UGX.) Bn", "%age performance"], "type": "table"}}, {"content": "Appendix 2 (d): Utilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, {"headings_1": {"content": "Appendix 2 (b): Performance of GOU Warrants", "page": 35, "level": 2}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, {"headings_1": {"content": "Appendix 2 (b): Performance of GOU Warrants", "page": 35, "level": 2}}], "page": 35, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["AGRO-INDUSTRIALIZATION", "1,257,129,194", "1,251,686,024", "5,443,170", "100"], ["TOURISM DEVELOPMENT", "3,000,000", "2,680,000", "320,000", "89"], ["NATURAL RESOURCES, ENVIRONMENT, CLIMATE CHANGE, LAND AND WATER MANAGEMENT", "1,029,332,348", "1,028,934,326", "398,022", "100"], ["PRIVATE SECTOR DEVELOPMENT", "61,551,147", "61,147,887", "403,260", "99"], ["INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES", "952,512,662", "949,198,065", "3,314,597", "100"], ["DIGITAL TRANSFORMATION", "10,000,000", "10,000,000", "-", "100"], ["HUMAN CAPITAL DEVELOPMENT", "25,039,540,225", "23,587,586,325", "1,451,953,900", "94"], ["PUBLIC SECTOR TRANSFORMATION", "3,466,401,529", "3,402,383,896", "64,017,633", "98"], ["COMMUNITY MOBILIZATION AND MINDSET CHANGE", "184,688,058", "165,021,310", "19,666,748", "89"], ["GOVERNANCE AND SECURITY", "1,635,088,764", "1,634,855,134", "233,630", "100"], ["DEVELOPMENT PLAN IMPLEMENTATION", "442,728,443", "441,369,424", "1,359,019", "100"], ["**TOTAL**", "**34,081,972,370**", "**32,534,862,391**", "**1,547,109,979**", "**95**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, {"headings_1": {"content": "Appendix 2 (b): Performance of GOU Warrants", "page": 35, "level": 2}}], "page": 36, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Programme", "Warrants (UGX.) Bn", "Utilization of warrants (UGX.) Bn", "Variance (UGX.) Bn", "%age performance"], "type": "table"}}, {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 36, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["1", "AGRO-INDUSTRIALIZATION", "5,443,170", "Wage 5,059,383", "Retirement of a staff at the production department"], [null, null, null, "Contract staff salary 383,787", "Non-renewal of the assignment of a contract staff under production"], ["2", "TOURISM DEVELOPMENT", "320,000", "Contract staff salary", "Non-renewal of the assignment of a contract staff under value chain services"], ["3", "NATURAL RESOURCES, ENVIRONMENT, CLIMATE CHANGE, LAND AND WATER MANAGEMENT", "398,022", "Wage 398,022", "Deduction files in transit under Natural Resources"], ["4", "PRIVATE SECTOR DEVELOPMENT", "403,260", "Wage 398,022", "Deduction files in transit"], ["5", "INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES", "3,314,597", "Wage 3,314,597", "Non recruitment of staff under engineering department"], ["6", "HUMAN CAPITAL DEVELOPMENT", "1,451,953,900", "UgIFT, Construction of Health facilities in Okwerodot 918,788,559", "Payments for the works were based on add- measurement; balance is for the work not yet done"], [null, null, null, "UgIFT, Construction of Kole Seed School 454,128,539", "Payments for the works were based on add- measurement; balance is for the work not yet done"], [null, null, null, "Wage Education 32,938,155", "Retirement of staff under education department"], [null, null, null, "Wage Health 11,128,445", "Retirement of staff under health department"], ["7", "PUBLIC SECTOR TRANSFORMATION", "64,017,633", "Monthly Pension 64,017,633", "Balance under pension supplementary request"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 36, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["No", "Programme", "Warrants not Utilized", "Activities affected by the under utilization", "Reason for the underutilization of warrants"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 36, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["8", "COMMUNITY MOBILIZATION AND MINDSET CHANGE", "19,666,748", "Wage Deductions - Community 19,666,748", "Deduction files in transit under community"], ["9", "GOVERNANCE AND SECURITY", "233,630", "Wage 233,630", "Deduction files in transit under statutory"], ["10", "DEVELOPMENT PLAN IMPLEMENTATION", "1,359,019", "Wage 1,359,019", "Deduction files in transit under planning"], ["", "**TOTAL**", "**1,547,109,979**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 37, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["No", "Programme", "Warrants not Utilized", "Activities affected by the under utilization", "Reason for the underutilization of warrants"], "type": "table"}}, {"content": "Appendix 2: Lack of appropriate performance indicators and targets in the work plans \nS Pro Su PI B Fo Activities N gra b- AP u cu \nm pr (Pr d s/ \nog og g Th \nra ra et e \nm m O m \nIm ut ati \npl p c \ne ut ar \nm ea \nen \ntat \nio \nn \nAc \ntio \nn \nPl \nan \n) \nOu \ntp \nut", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}]], "page": 37, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Key performance Pl Ar Is Co Co Re A A P Au Au A Ac V indicator(s) (Measure) a e th nc nc Bu vi m A ct e r dit dit ct tu ar n th e lu lu dg se ou m u fo Co Co u al ia n er p si si et d nt ou al r ncl ncl al qt n e e er on on ed bu rel nt P m usi usi q y c d cl fo at at a dg ea Sp er a on on u of e T ea r Ac O m et se en fo n at at a ou ar r m tiv ut ou U d t r ce act ou nt tp \ng ta a ity pu nt G U U m V ivit tp it ut \net rg n c Le t U X G G a a r y ut y s \nfo et e ve le G (\u20180 X X n ia lev lev re as \nr s in l ve X 00 (\u20180 (\u20180 ce n el el p ve th an di l (\u20180 \u2019) 00 00 ce (F (F or rifi e d ca (F (F 00 \u2019) \u2019) \null ull te ed \nFi pe to ull ull \u2019) \ny/ y/ d by \nn rf r y y \nPa Pa in th \na or us Q Q \nrti rti Q e \nnc m e ua ua \nal/ al/ 4 Au \nial an d nti nti \nNo No p dit \nye ce b fie fie \nt t er or \nar in y d/ d/ \nIm Im fo \ndi M N N \nple ple r \nca a ot ot \nm m m \nto n ful ful \nen en a \nrs a ly ly \nte te nc \nto g Q Q \nd)- d)- e \nm e ua ua \nEx Ex re \nea m nti nti \nte te p \nsu e fie fie \nnt nt or \n34", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}, [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}]], "page": 37, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "re pe rf or ce qu an tifi ca tio n? (Y es /N o) If no gi ve th e re as on m an", "nt re as o n a e? (Y es / N If gi ve th e re as n o o n bl o)", "d)", "d)", "", "", "", "", "", "", "of im ple tat ion of act ivit y m en", "of im ple tat ion of ou tp ut m en", "t", "", "", null, null, null, null, null, null, null, null], ["", "**(A )**", "**(B )**", "**(C )**", "**( D )**", "**( E)**", "**(F )**", "**(G)**", "**( H )**", "**(I )**", "**(J )**", "**(K )**", "", "**)** **(L**", "**( M )**", "**( N )**", "**( O )**", "**( P )**", "**( Q ) = ( H - P )**", "**(R )**", "**(S )**", "**( T )**", "**(U )**", "**( V ) = ( U - T )**"], ["12-", "01", "", "3", "Ed", "Renovation of 2", "No of VIP latrines", "1", "Ye", "Y", "Fu", "Fu", "12", "12", "12", "-", "1", "0", "Ful", "Ful", "1", "1", "0", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 38, "document_name": "Kole District Local Government 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", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20", "column_21", "column_22", "column_23"], "type": "table"}}, {"content": "1 \n35", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 38, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "HU MA N CA PI TA L DE VE LO PM EN T", "uc ati on S po rts an d ski lls - Ed", "", "2 0 0 0 As se ts a n d fa cil iti es m a n a g e m e 3- nt", "uc ati on De vel op t Gr an t - Fo rm er SF G m en", "stance VIP latrine in Igel P/S", "renovated", "", "s", "es", "lly qu an tifi ed", "lly qu an tifi ed", "9 80 1 00", "9 80 1 00", "9 80 1 00", "", "", "", "ly im ple m te d en", "ly im ple m te d en", "", "", ""], ["", null, null, "", "", null, "Supply of rain harvesting systems in 2 primary schools", "No of rain harvesting systems supplied and installed", "2", "Ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "17 7 00 0 00", "17 7 00 0 00", "17 7 00 0 00", "17 6 50 0 00", "2", "0", "Ful ly im ple m te d en", "Ful ly im ple te d m en", "2", "2", "0"], ["", null, null, "", "", null, "Internet connectiivity in Okwerodot Seed SS", "Internet components supplied and installed", "1", "Ye s", "Y es", "qu an tifi N ot", "qu an tifi N ot", "11 9 70 0 00", "11 9 70 0 00", "11 9 70 0 00", "-", "1", "0", "Ful ly im ple m", "Ful ly im ple m", "1", "1", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 39, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["", "re pe rf or ce qu an tifi ca tio n? 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"column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 40, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "", "", "", "Construction of Staff house in Wigua P/S", "house and Staff constructed completed", "1", "Ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "15 3, 40 0, 90 0", "15 3, 40 0, 90 0", "15 3, 40 0, 90 0", "14 3, 97 3, 22 5", "1", "0", "Ful ly im ple m te d en", "Ful ly im ple te d m en", "1", "1", "0"], ["", "", "", "Construction of latrines in 09 primary schools", "8 latrines of five stance latrines constructed in 8 primary school and 2 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"0", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 41, "document_name": "Kole District Local Government 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", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20", "column_21"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 41, "document_name": "Kole District Local Government Report of the Auditor 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"document_name": "Kole District Local Government 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", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20", "column_21", "column_22", "column_23"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 46, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "CLI MA TE CH AN GE LA ND AN D ER MA NA GE ME NT W AT", "", "cy for inc re as ed pr od uc tivi ty in wa ter co ns u m ve pr og ra m m (a gr o- in du str iali za tio n, m pti es", "Gr e 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"", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", ""], ["R o in e M h M nt e n a e of u n p e d ro a ut ec ai nc av ds", null, "", "Mech of Routine Maintenance unpaved roads", "Mech of Routine Maintenance unpaved roads", "7 7 6", "ye s", "Y es", "Fu lly qu an tifi ed", "Fu lly qu an tifi ed", "88 0 00", "88 0 00", "88 0 00", "43 7 70 0 00", "2 6", "5 2", "Pa rti all y im ple m te d en", "Pa rti all y im ple m te d en", "2 6", "26", "0", null, null, null], ["P io di c er", null, "", "Periodic mechanised maintenance of un paved Roads", "Periodic mechanised maintenance of un paved Roads", "2 3 7", "ye s", "Y es", "Fu lly qu an tifi", "Fu lly qu an tifi", "13 8, 16 7", "13 8, 16 7", "13 8, 16 7", "13 9, 44 4, 19", "2 3 7", "-", "Pa rti all y im", "Pa rti all y im", "2 3 7", "23 7", "0", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": 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Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 50, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "p vi si of ca pi ta l o n w k er or", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", ""], ["2 2 8 0 0 M nt e n a e- Tr a p t E q 2- ai nc ns or ui", "", "Mechanical Imprest(District)", "Mechanical Imprest(District)", "1", "ye s", "Y es", "qu an tifi ed N ot", "qu an tifi ed N ot", "27 9 71 00", "27 9 71 00", "27 9 71 00", "39 9 49 3 50", "1", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "1", "1", "0", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 51, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["", "m h a se d m nt e n a e of u n p e d ds R ec ni ai nc av oa", "", "", "", "", "", "", "ed", "ed", "", "", "", "6", "", "", "m te d ple en", "m te d ple en", "", "", ""], "type": "table"}}, {"content": "48", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 51, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "p m e nt", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", null, null, null], ["M o to ri n g a n d S u p vi si of ca pi ta l o n w k ni er or", "", "District Road Committee Operations", "District Road Committee Operations", "1", "ye s", "Y es", "qu an tifi ed N ot", "qu an tifi ed N ot", "6, 00 0", "6, 00 0", "6, 00 0", "5, 99 9, 90 3", "1", "0", "Ful ly im ple m te d en", "Ful ly im ple m te d en", "1", "1", "0", null, null, null, null], ["", "", "", "", "", "", "", "", "", "", "", "", "", "4, 31 8, 32 4, 56 5", "5, 44 2, 91 1, 97 3", "5, 44 2, 91 1, 97 3", "4, 26 4, 35 3, 83 5", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 52, "document_name": "Kole District Local Government 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", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19", "column_20", "column_21", "column_22", "column_23"], "type": "table"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}, {"headings_1": {"content": "Appendix 2 (d): Utilization of warrants", "page": 35, "level": 5}}], "page": 52, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 4: Non-Accountability For Payments", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}, {"headings_1": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}], "page": 53, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["Payment Date", "EFT / Check Number", "Invoice Number", "Description", "Amount", "Supplier", "Audit Comment"], ["**26/04/2023**", "4906934", "19-APR- 2023 WRKB-02-", "Cost of production of the Design Review , Drawings & specification for proposed Schemes", "4,260,000", "OCEN PATRICK 753825", "There was no clear specification for which the funds were paid for and there is no attached accountability to justify the payment"], ["**15/06/2023**", "5890903", "WRKB01- 18-MAY- 2023", "Cost of BOQ production , drawing & specification for the proposed design", "2,360,000", "OCEN PATRICK 753825", "There was no clear specification for which the funds were paid for and there is no attached accountability to justify the payment"], ["**26/04/2023**", "4918278", "WRKB-01- 18APR- 2023", "Fuel for Q3 operation Depositd with Total Fuel Station", "2,000,000", "TOTAL FUEL STATION AND LUBRICANTS LIRA", "The fuel is receipted but there were no fuel consumption schedules attached"], ["**15/06/2023**", "5901355", "WRKB-01- 25-MAY- 2023", "Fuel for Q3 Water Sector operation", "4,850,000", "TOTAL FUEL STATION AND LUBRICANTS LIRA", "There was no receipt for the fuel paid, no fuel consumption schedule attached, and audit could not confirm if the fuel was utilized for the intended purpose"], ["**15/11/2022**", "2085491", "WRKB-01- 01-Nov- 2022", "Fuel Deposit Water Sector Operation for Q2", "4,850,000", "TOTAL FUEL STATION AND LUBRICANTS LIRA", "There was no receipt for the fuel paid, no fuel consumption schedule attached, and audit could not confirm if the fuel was utilized for the intended purpose"], ["**20/02/2023**", "3756752", "WRKB-02- 6-FEB- 2023", "Fuel for Water Sector operation", "1,164,000", "TOTAL FUEL STATION AND LUBRICANTS LIRA", "There was no receipt for the fuel paid, no fuel consumption schedule attached, and audit could not confirm if the fuel was utilized for the intended purpose"], ["**24/02/2023**", "4040278", "WRK 01- 17-FEB- 2023", "Fuel Deposit for Water Sector operation Q3", "4,850,000", "STATION AND LUBRICANTS TOTAL FUEL", "There was no receipt for the fuel paid, no fuel consumption schedule attached, and audit could not confirm if the fuel"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}, {"headings_1": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}], "page": 53, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "50", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}, {"headings_1": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}], "page": 53, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "LIRA", "was utilized for the intended purpose", null, null, null, null], ["**20/02/2023**", "3743475", "WRK 01- 1-FEB- 2023", "Facilitation for Community sensitation on Land denation in 14 Villages", "1,934,000", "ACEN RITTA", "No accountability for 140 litres of fuel of UGX728,000, refreshment of UGX350,000, report production of UGX52,000, Mobilization of UGX104,000"], ["**20/02/2023**", "3743475", "WRKB-02- 1-FEB- 2023", "Facilitation for formatiom of Water source Committee", "3,746,000", "ACEN RITTA", "No accountability for UGX 1,400,000 for 2 staff facilitated, Fuel of UGX728,000 of 140 litres, refreshment of UGX700,000, LC1s of UGX140,000, CDOs and H/As UGX420,000, reporting UGX100,000, Driver UGX154,000"], ["**27/01/2023**", "3450586", "24-JAN- 2023 WRKB-06-", "Cost of production of 15 BOQs , Development of specifications& production of Drawings for Deep wells , Public Latrines in F/Y 2023", "4,380,000", "OCEN PATRICK 753825", "No clear basis for the payment and no accountabilities attached"], ["", "", "", "**Total**", "**34,394,000**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}, {"headings_1": {"content": "Appendix 2 (e): Activities affected by unutilized warrants", "page": 36, "level": 2}}], "page": 54, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Payment Date", "EFT / Check Number", "Invoice Number", "Description", "Amount", "Supplier", "Audit Comment"], "type": "table"}}, {"content": "Appendix 3: Utilization of wage per department", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}], "page": 54, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["Department", "Approved Budget", "Supplementary", "Revised Budget", "Warrants", "Payments", "Funds Available"], ["Administration", "789,045,831", "134,400,000", "923,445,831", "923,445,831", "915,345,161", "8,100,670"], ["Education", "11,134,029,149", "1,781,328,967", "12,915,358,116", "12,915,358,116", "12,883,622,458", "31,735,658"], ["Finance", "228,817,262", "-", "228,817,262", "228,817,262", "208,384,324", "20,432,938"], ["Health", "3,708,779,341", "357,404,092", "4,066,183,433", "4,066,183,432", "4,055,066,769", "11,116,663"], ["Internal Audit", "19,719,164", "-", "19,719,164", "19,719,164", "19,239,189", "479,975"], ["Natural Resource", "139,200,000", "-", "139,200,000", "139,200,000", "139,088,772", "111,228"], ["Planning", "94,800,000", "-", "94,800,000", "94,800,000", "90,651,317", "4,148,683"], ["Production", "649,741,120", "107,658,880", "757,400,000", "757,400,000", "752,410,587", "4,989,413"], ["Roads and Engineering", "228,226,168", "-", "228,226,168", "228,226,167", "225,756,370", "2,469,797"], ["Statutory Bodies", "192,050,892", "-", "192,050,892", "192,050,892", "191,823,539", "227,353"], ["Trade, Industry and Local Development", "47,593,421", "-", "47,593,421", "47,593,421", "47,241,601", "351,820"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}], "page": 54, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "51", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}], "page": 54, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Water", "48,250,000", "-", "48,250,000", "48,250,000", "47,963,439", "286,561"], ["**Total**", "**17,280,252,348**", "**2,380,791,939**", "**19,661,044,287**", "**19,661,044,285**", "**19,576,593,526**", "**84,450,759**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, {"headings_1": {"content": "Appendix 4: Non-Accountability For Payments", "page": 53, "level": 2}}], "page": 55, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["Department", "Approved Budget", "Supplementary", "Revised Budget", "Warrants", "Payments", "Funds Available"], "type": "table"}}, {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], "page": 55, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["", "", "", "", "**Over**", "**Under**", ""], ["1.", "Abur - Ayer PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["2.", "Amoilela - Bala PDM SACCO", "100,000,000", "75,000,000", "-", "25,000,000", "By close of the year under review, 25M was not credited"], ["3.", "Angic - Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["4.", "Bala - Bala PDM SACCO", "100,000,000", "75,000,000", "-", "25,000,000", "By close of the year under review, 25M was not credited"], ["5.", "Omoladyang - Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["6.", "Alemi - Ayer PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["7.", "Lwala Akidi PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["Western Ward - Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release", null], ["Western Ward A \u2013 Akalo PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release", null], ["Western Ward B - Akalo PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release", null], ["11.", "Eastern Ward A - Akalo PDM SACCO", "100,000,000", "75,000,000", "-", "25,000,000", "was not credited By close of the year under review, 25M"], ["12.", "Ogwangacuma Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["13.", "Okwor - Ayer PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["14.", "Eastern Ward A - Bala TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["15.", "Telela - Ayer PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["Western Ward B - Kole TC PDM SACCO", "100,000,000", "-", "-", "100,000,000", "completely The SACCO did not receive funds", null], ["17.", "Omuge - Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["18.", "Barakalo - Akalo PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["19.", "Eastern Ward A - Kole PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["20.", "Abeli \u2013 Akalo PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["Western Ward A \u2013 Bala TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release", null], ["22.", "Agege \u2013 Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["23.", "Omwara \u2013 Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], "page": 55, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": "8. 9. 10. \n16. \n21. \n52", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}]], "page": 55, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["24.", "Eastern Ward B-Akalo TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["25.", "Aumi \u2013 Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["26.", "Eastern Ward B- Bala TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], "page": 56, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": [["24.", "Eastern Ward B-Akalo TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["25.", "Aumi \u2013 Bala PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["26.", "Eastern Ward B- Bala TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["Western Ward A \u2013 Kole TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release", null], ["28.", "Eastern Ward B \u2013 Kole TC PDM SACCO", "100,000,000", "-", "-", "100,000,000", "The SACCO did not receive funds completely"], ["29.", "Apala Parish, Alito Subcounty PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["30.", "Tekidi \u2013 Alito TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["31.", "Adel - Logo - Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["32.", "Apuru Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["33.", "Ayala \u2013 Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["34.", "Opeta Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["35.", "Akor \u2013 Alito TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["36.", "Buatyeno \u2013 Alito TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["37.", "Apiioguro \u2013 Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["38.", "Okwerodot \u2013 Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["39.", "Eastern Ward Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["40.", "Abongojok \u2013 Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["41.", "Ayamo Okwewrodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["42.", "Lelakot Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["43.", "Akwirididi \u2013 Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["44.", "Owani Adilo \u2013 Alito TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["45.", "Amuge Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["46.", "Alito - Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["47.", "Obutu Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["48.", "Apach \u2013 Aboke PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["49.", "Barongin \u2013 Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["50.", "Aweingwec \u2013 Aboke TC PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["51.", "Ayara \u2013 Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["52.", "Lwala \u2013 Okwerodot PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["53.", "Otkwac \u2013 Alito PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"], ["54.", "Ilera Ayer PDM SACCO", "100,000,000", "100,000,000", "-", "-", "No over/under release"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}], "page": 56, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Name of SACCO", "Expected PRF (UGX.)", "Actual PRF (UGX.)", "Variance (UGX.)", "None", "Remarks"], "type": "table"}}, {"content": "27. \n53", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}, [{"headings_0": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}, {"headings_1": {"content": "Appendix 3: Utilization of wage per department", "page": 54, "level": 2}}]], "page": 56, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total 52,000,000,000 5,125,000,000 - 275,000,000", "metadata": {"headings": [{"headings_0": {"content": "Total 52,000,000,000 5,125,000,000 - 275,000,000", "page": 57, "level": 2}}, {"headings_1": {"content": "Appendix 4: Under release of Funds to PDM SACCOs", "page": 55, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 5: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 57, "level": 5}}, {"headings_1": {"content": "Total 52,000,000,000 5,125,000,000 - 275,000,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["1.", "Kole DLG", "Eastern Ward A", "Eastern Ward A Bala TC PDM SACCO", "No", "Not registered"], ["2.", "Kole DLG", "Telela", "Telela - Ayer PDM SACCO", "No", "Not registered"], ["3.", "Kole DLG", "Bala", "Bala - Bala PDM SACCO", "No", "Not registered"], ["4.", "Kole DLG", "Eastern Ward A", "Eastern Ward A \u2013 Kole TC PDM SACCO", "No", "Not registered"], ["5.", "Kole DLG", "Angic", "Angic - Bala PDM SACCO", "No", "Not registered"], ["6.", "Kole DLG", "Apuru", "Apuru Aboke PDM SACCO", "No", "Not registered"], ["7.", "Kole DLG", "Eastern Ward", "Eastern Ward A - Bala TC PDM SACCO", "No", "Not registered"], ["8.", "Kole DLG", "Okwor", "Okwor - Ayer PDM SACCO", "No", "Not registered"], ["9.", "Kole DLG", "Aweingwec", "Aweingwec \u2013 Aboke TC PDM SACCO", "No", "Not registered"], ["10.", "Kole DLG", "Akwirididi", "Akwirididi \u2013 Aboke PDM SACCO", "No", "Not registered"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 57, "level": 5}}, {"headings_1": {"content": "Total 52,000,000,000 5,125,000,000 - 275,000,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Vote Name", "Parish Name", "Name of SACCO", "Is the SACCO Microfinance lenders act 2016? (Yes/No) Institutions registered under money", "Remarks"], "type": "table"}}, {"content": "Appendix 6: Failure to select and implement prioritized/flagship projects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 57, "level": 5}}, {"headings_1": {"content": "Total 52,000,000,000 5,125,000,000 - 275,000,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SN Vote Parish", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish", "page": 57, "level": 2}}, {"headings_1": {"content": "Appendix 5: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act", "page": 57, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Name of List of flagship projects Are How many Number of How many of How many of the Name Name SACCO per SACCO the enterprises are PDM the enterprises farming flagsh implementing enterprises are farming enterprises are ip flagship projects", "metadata": {"headings": [{"headings_0": {"content": "Name of List of flagship projects Are How many Number of How many of How many of the Name Name SACCO per SACCO the enterprises are PDM the enterprises farming flagsh implementing enterprises are farming enterprises are ip flagship projects", "page": 57, "level": 4}}, {"headings_1": {"content": "SN Vote Parish", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "enterprises from the priority", "metadata": {"headings": [{"headings_0": {"content": "Name of List of flagship projects Are How many Number of How many of How many of the Name Name SACCO per SACCO the enterprises are PDM the enterprises farming flagsh implementing enterprises are farming enterprises are ip flagship projects", "page": 57, "level": 4}}, {"headings_1": {"content": "SN Vote Parish", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "projec commodity list ts", "metadata": {"headings": [{"headings_0": {"content": "projec commodity list ts", "page": 57, "level": 5}}, {"headings_1": {"content": "Name of List of flagship projects Are How many Number of How many of How many of the Name Name SACCO per SACCO the enterprises are PDM the enterprises farming flagsh implementing enterprises are farming enterprises are ip flagship projects", "page": 57, "level": 4}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "consis", "metadata": {"headings": [{"headings_0": {"content": "projec commodity list ts", "page": 57, "level": 5}}, {"headings_1": {"content": "Name of List of flagship projects Are How many Number of How many of How many of the Name Name SACCO per SACCO the enterprises are PDM the enterprises farming flagsh implementing enterprises are farming enterprises are ip flagship projects", "page": 57, "level": 4}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "tent with the", "metadata": {"headings": [{"headings_0": {"content": "tent with the", "page": 57, "level": 5}}, {"headings_1": {"content": "projec commodity list ts", "page": 57, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "priorit y", "metadata": {"headings": [{"headings_0": {"content": "tent with the", "page": 57, "level": 5}}, {"headings_1": {"content": "projec commodity list ts", "page": 57, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "comm", "metadata": {"headings": [{"headings_0": {"content": "comm", "page": 57, "level": 2}}, {"headings_1": {"content": "tent with the", "page": 57, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oditie s select", "metadata": {"headings": [{"headings_0": {"content": "comm", "page": 57, "level": 2}}, {"headings_1": {"content": "tent with the", "page": 57, "level": 5}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ed by the", "metadata": {"headings": [{"headings_0": {"content": "ed by the", "page": 57, "level": 5}}, {"headings_1": {"content": "comm", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "54", "metadata": {"headings": [{"headings_0": {"content": "ed by the", "page": 57, "level": 5}}, {"headings_1": {"content": "comm", "page": 57, "level": 2}}], "page": 57, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "**LG?**", "", "", "", "", null, null, null, null], ["1.", "Kole DLG", "Eastern Ward A", "Eastern Ward A Bala TC PDM SACCO", "Maize, Piggery, and Poultry", "Yes", "22", "22", "22", "22"], ["2.", "Kole DLG", "Telela", "Telela - Ayer PDM SACCO", "Maize, Piggery, Fishing and Poultry", "Yes", "26", "26", "26", "26"], ["3.", "Kole DLG", "Bala", "Bala - Bala PDM SACCO", "Maize, Goat rearing, farming and Piggery", "No, Not all", "8", "11", "3", "3"], ["4.", "Kole DLG", "Eastern Ward A", "Eastern Ward A \u2013 Kole TC PDM SACCO", "Maize, Piggery, bee Keeping, Coffee growing", "No, Not all", "6", "13", "6", "0"], ["5.", "Kole DLG", "Angic", "Angic - Bala PDM SACCO", "Maize", "No", "17", "17", "17", "0"], ["6.", "Kole DLG", "Apuru", "Apuru Aboke PDM SACCO", "Goats Rearing, Piggery, Farming", "No, Not all", "8", "8", "8", "0"], ["7.", "Kole DLG", "Western Ward TC TC PDM SACCO", "Western Ward A \u2013 Kole TC TC PDM SACCO", "Piggery, Maize Farming, Goats Rearing, Fishing", "No, Not all", "5", "11", "8", "0"], ["8.", "Kole DLG", "Okwor", "Okwor - Ayer PDM SACCO", "Piggery, Bee Keeping, Farming", "Yes", "11", "11", "11", "11"], ["9.", "Kole DLG", "Aweingwec", "Aweingwec \u2013 Aboke TC PDM SACCO", "Piggery, Maize, Goats Rearing,", "No, Not all", "6", "15", "9", "0"], ["10.", "Kole DLG", "Akwirididi", "Akwirididi \u2013 Aboke PDM SACCO", "Maize, Goats Rearing, Bee keeping", "No, Not all", "30", "42", "31", "0"]], "metadata": {"headings": [{"headings_0": {"content": "ed by the", "page": 57, "level": 5}}, {"headings_1": {"content": "comm", "page": 57, "level": 2}}], "page": 58, "document_name": "Kole District Local Government 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"], "type": "table"}}, {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 58, "level": 5}}, {"headings_1": {"content": "ed by the", "page": 57, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN. Vote Parish Name of Name of Loan Loan Project Status of the project", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 58, "level": 5}}, {"headings_1": {"content": "ed by the", "page": 57, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "metadata": {"headings": [{"headings_0": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 58, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "evidence provided", "metadata": {"headings": [{"headings_0": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}, {"headings_1": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 58, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 58, "level": 2}}, {"headings_1": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "55", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 58, "level": 2}}, {"headings_1": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}], "page": 58, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Kole DLG", "Eastern Ward A", "Eastern Ward A \u2013 Kole TC PDM SACCO", "Adong Sandra", "1,000,000", "1,000,000", "Maize growing", "", "", "", "", "", "The project is at variance with the flagship project list"], ["2.", "Kole DLG", "Eastern Ward A", "Eastern Ward A \u2013 Kole TC PDM SACCO", "Ojok Isaac", "1,000,000", "1,000,000", "Maize growing", "", "", "", "", "", "The project is at variance with the flagship project list"]], "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 58, "level": 2}}, {"headings_1": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}], "page": 59, "document_name": "Kole District Local Government 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", "column_12", "column_13"], "type": "table"}}, {"content": "56", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 58, "level": 2}}, {"headings_1": {"content": "Remark Name Name SACCO PRF Amount as Amount funded beneficiary per SACCO as per records household (UGX)", "page": 58, "level": 5}}], "page": 59, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 60, "level": 5}}, {"headings_1": {"content": "(UGX)", "page": 58, "level": 2}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No. Activity Contract Pictorial evidence", "metadata": {"headings": [{"headings_0": {"content": "No. Activity Contract Pictorial evidence", "page": 60, "level": 2}}, {"headings_1": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 60, "level": 5}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "details", "metadata": {"headings": [{"headings_0": {"content": "No. Activity Contract Pictorial evidence", "page": 60, "level": 2}}, {"headings_1": {"content": "Appendix 7: Physical Inspection of Household Project Implementation", "page": 60, "level": 5}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Amount", "metadata": {"headings": [{"headings_0": {"content": "Amount", "page": 60, "level": 2}}, {"headings_1": {"content": "No. Activity Contract Pictorial evidence", "page": 60, "level": 2}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(Ugx)", "metadata": {"headings": [{"headings_0": {"content": "Amount", "page": 60, "level": 2}}, {"headings_1": {"content": "No. Activity Contract Pictorial evidence", "page": 60, "level": 2}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Audit findings", "metadata": {"headings": [{"headings_0": {"content": "Audit findings", "page": 60, "level": 2}}, {"headings_1": {"content": "Amount", "page": 60, "level": 2}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Construction 1,767,065,29 of \n0 OPD at \nOkwerodot \nHC III", "metadata": {"headings": [{"headings_0": {"content": "Audit findings", "page": 60, "level": 2}}, {"headings_1": {"content": "Amount", "page": 60, "level": 2}}], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "57 \nThe construction of Okwerodot HC III is on-going. \nThe Construction is behind schedule. The completion date as per the contract was stated 11/09/2023.", "metadata": {"headings": [{"headings_0": {"content": "Audit findings", "page": 60, "level": 2}}, {"headings_1": {"content": "Amount", "page": 60, "level": 2}}, [{"headings_0": {"content": "Audit findings", "page": 60, "level": 2}}, {"headings_1": {"content": "Amount", "page": 60, "level": 2}}], [{"headings_0": {"content": "Audit findings", "page": 60, "level": 2}}, {"headings_1": {"content": "Amount", "page": 60, "level": 2}}]], "page": 60, "document_name": "Kole District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table Of Contents", "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 - 7", "EMPHASIS OF MATTER - 9", " 3.0 Change in Accounting Treatment for Non-current Assets - 9", " 4.0 Accumulation of Receivables - 10", " 5.0 Payables - 10", "OTHER MATTER - 10", " 6.0 Implementation Of Key Government Grants/Programmes - 10", " 6.1 District Rural Water Supply and Sanitation Conditional Grant - 11", " 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program - 13", " 6.3 Education Development Grant - 15", " 6.4 Micro Scale Irrigation - 18", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS - 19", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - 19", "OTHER REPORTING RESPONSIBILITIES - 20", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 20", " 7.0 Implementation of the Parish Development Model - 20", "Appendices - 32"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Kwania District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Kwania District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index 7c5b4c5dbc58916c6024491e3c2ea2fafbed89ef..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kwania District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kwania District Local Government 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 KWANIA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 3, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**DLG**", "District Local Government"], ["**GoU**", "Government of Uganda"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**IPPS**", "Integrated Personnel and Payroll system"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**LLG**", "Lower Local Governments"], ["**LR**", "Local Revenue"], ["**MoES**", "Ministry of Education"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**NTR**", "Non-Tax Revenue"], ["**PBS**", "Program Budgeting System"], ["**PFMA**", "Public Finance Management Act"], ["**PS/ST**", "Permanent Secretary / Secretary to Treasury"], ["**UgIFT**", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["**UGX**", "Uganda Shilling"], ["**UWEP**", "Uganda Women Empowerment Project"], ["**YLP**", "Youth Livelihood Program"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 5}}], "page": 3, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Kwania District Local Government 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 KWANIA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Kwania District Local Government 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": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KWANIA DISTRICT LOCAL GOVERNMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kwania District Local Government, 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 Kwania District Local Government 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": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 5}}], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "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 Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 5}}, [{"headings_0": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "KEY AUDIT MATTERS", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "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. \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 Kwania 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 Local Government had a budget of UGX. 28,119,299,578 out of which UGX.27,569,116,766 was warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}, [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}]], "page": 4, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**1**", "Recurrent (Wage)", "18,989,988,425", "18,989,988,425", "100%"], ["**2**", "Recurrent (Non-wage)", "6,252,774,614", "5,754,475,389", "92%"], ["**3**", "Development", "2,876,536,539", "2,824,652,952", "98%"], ["", "**Total**", "**28,119,299,578**", "**27,569,116,766**", "98%"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Details", "Budget UGX", "Warrants UGX", "% funding"], "type": "table"}}, {"content": "Out of the total warrants of UGX.27,569,116,766, I reviewed expenditure on activities/outputs worth UGX.18,742,010,586 (68.3%) as summarized in the table below;", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**1**", "Wage expenditure", "14,878,201,079", "14,878,201,079", "54%"], ["**2**", "Theme area-PDM expenditure audited", "49,027,752", "14,927,228,831", "54%"], ["**3**", "Focus area-Education grant - Formerly SFG", "222,688,195", "15,149,917,026", "55%"], ["**4**", "Focus area-Microscale irrigation projects", "156,018,931", "15,305,935,957", "56%"], ["**5**", "Focus area-UGIFT (Infrastructure)", "322,786,450", "15,628,722,407", "57%"], ["**6**", "Focus area-Water development grant (Piped water, and Rural water and Sanitation grant)", "685,473,456", "16,314,195,863", "59%"], ["**7**", "Outputs/activities under budget performance review (URF Road rehabilitation maintenance fund \u2022 DDEG projects)", "2,427,814,723", "18,742,010,586", "68%"], ["", "**Total of the Utilized Warrants Audited**", "**18,742,010,586**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Details", "Actual expenditure (UGX)", "Cumulative Actual expenditure", "Cumulati ve % out of total warrants"], "type": "table"}}, {"content": [["**1.1**", "**Revenue Performance** **Performance of Local Revenue** According to the approved budget, the DLG planned to collect local revenue of UGX. 516,876,000 however; by the end of the year, only", "advised the Accounting Officer to strengthen the I"]], "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}, {"headings_1": {"content": "BASIS FOR OPINION", "page": 4, "level": 5}}], "page": 5, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 6, "level": 2}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGX.235,663,842 had been collected representing 45.6% capacity at lower local performance. The summary is in the table below and the details are in \ngovernments through", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 6, "level": 2}}, {"headings_1": {"content": "KEY AUDIT MATTERS", "page": 4, "level": 5}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "appendix 1(a).", "metadata": {"headings": [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "trainings to ensure that proper revenue N Source Approved Actual Variance assessments are done o budget Collections and also to initiate", "metadata": {"headings": [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Tax Revenues 186,000,000 132,135,973 53,864,027 new sources of local\n2. Non-Tax", "metadata": {"headings": [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "330,876,000 103,527,869 227,348,131 revenue within the Revenues \ndistrict to improve on Total \n516,876,000 235,663,842 281,212,158 the performance. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities as detailed in appendix 1(b) \nThe Accounting Officer explained that this was due to inadequate revenue assessment at lower local government and COVID-19 effects that affected collections.", "metadata": {"headings": [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}, [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}], [{"headings_0": {"content": "appendix 1(a).", "page": 6, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 6, "level": 2}}]], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.2 Performance of GOU warrants", "metadata": {"headings": [{"headings_0": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}, {"headings_1": {"content": "appendix 1(a).", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the The DLG had an approved budget of UGX.27,343,440,359 to Accounting Officer to implement the various programmes, out of which UGX.27,114,582,604 \nensure that the rolled was warranted resulting in a shortfall of UGX.228,857,755 \nover activities are representing 90% performance. \nprioritized \nfor The performance of warrants for each of the programmes is shown in \nimplementation in the the table below; \nsubsequent period.", "metadata": {"headings": [{"headings_0": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}, {"headings_1": {"content": "appendix 1(a).", "page": 6, "level": 2}}, [{"headings_0": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}, {"headings_1": {"content": "appendix 1(a).", "page": 6, "level": 2}}], [{"headings_0": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}, {"headings_1": {"content": "appendix 1(a).", "page": 6, "level": 2}}]], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Programme Approved Warrants % budget fundi", "metadata": {"headings": [{"headings_0": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ng Agro-Industrialization 1,255,328,951 1,255,328,951 100 Community Mobilization 182,191,692 169,714,484 93 And Mindset Change \nDevelopment Plan 478,109,396 478,109,396 100 Implementation \nGovernance And Security 1,550,785,385 1,550,785,385 100 Human Capital 18,559,074,079 18,547,074,075 100 Development \nIntegrated Transport 784,108,660 726,540,528 93 Infrastructure \nAnd \nServices \nNatural Resources, 1,102,126,885 1,102,126,883 100 Environment, \nClimate \nChange, Land And Water \nPrivate Sector 77,263,214 77,263,213 100 Development \nPublic Sector 3,342,120,514 3,195,308,106 96 Transformation \nSustainable Urbanisation 3,200,000 3,200,000 100 And Housing \nTourism Development 9,131,583 9,131,583 100 Grand Total", "metadata": {"headings": [{"headings_0": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}], "page": 6, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**No Observation Recommendation**", null, null, null, null], ["**2 3 4** a not \uf0b7 \uf0b7 As The", "Mobilization (Incl. Casuals,", null, "monitoring of", ""], [null, "And Mindset Temporary,", null, "activities be", null], [null, "Change sitting", null, "done and", null], [null, "allowances),Pri nting, Stationery, Photocopying and Binding", null, "workshops and", null], [null, null, null, "meetings be", null], [null, null, null, "conducted", null], [null, null, null, "", null], [null, "12,000,000 Allowances (Incl. Casuals, Temporary, sitting allowances) To enable monitoring and supervision of activities be done Human Capital Development", null, null, null], [null, "Integrated", "57,568,132 Transfers to", "To improve", null], [null, "Transport Government", null, "road network in", null], [null, "Infrastructure Institutions,", null, "the district", null], [null, "And Services Maintenance -", null, null, null], [null, "Buildings and Structures", null, null, null], [null, "146,812,406 Pension To pay retirees and sustain their livelihoods Public Sector Transformati on", null, null, null], [null, "**Grand Total**", "**228,857,755**", "", null], [null, "", null, null, null], [null, "of failure to warrant the budgeted funds, the district could the following; Routine manual maintenance of roads was affected Monitoring and supervision of activities Accounting Officer attributed it to under release of funds from", null, null, null], ["advised the Accounting Officer should engage the relevant development partners their commitment and roll over affected activities for implementation in the subsequent period. the for I **Performance of External Assistance** The entity had an approved budget for external assistance of UGX.258,983,219 from the various programmes out of which UGX.236,601,635 was warranted resulting in a shortfall of UGX.22,381,584 representing 91% performance. **1.3** performance of warrants for each of the programmes is shown in the table below; Programme Approved budget Warrants % funding Human Capital Development 258,983,219 236,601,635 91 UGX.22,381,584 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; **Progra mme** **Amount not warranted** **Activities implemented** **not** 22,381,584 Allowances (Incl. sitting Casuals, Temporary, allowances), Payment of fuel for various activities **Purpose of the unimplemented activity** To pay staff allowances to enable activities take place and also conduct monitoring of activities **No .** **1** Human Capital Develop ment As a result of failure to warrant the budgeted funds, the district could The The", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}], "page": 7, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_2", "column_3", "column_6", "column_8"], "type": "table"}}, {"content": "result implement \ngovernment.", "metadata": {"headings": [{"headings_0": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}, [{"headings_0": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Performance of GOU warrants", "page": 6, "level": 2}}]], "page": 7, "document_name": "Kwania 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": 2}}, {"headings_1": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "not implement the following;", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 2}}, {"headings_1": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Allowances to conduct meetings and also enable monitoring of activities \nThe Accounting Officer explained that this was due to shortfalls in donor funding", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 2}}, {"headings_1": {"content": "Programme Approved Warrants % budget fundi", "page": 6, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1.4 Utilization of Warrants", "metadata": {"headings": [{"headings_0": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 2}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.27,569,116,766 availed during the I \nadvised the year, UGX.23,455,045,492 was utilized by the entity resulting in un- Accounting Officer to utilized warrants of UGX.4,114,071,274 representing utilization of 85% \nalways engage MoPS as shown in the table below; \nfor timely clearance \nProgramme \nWarrants \nfor recruitment. When Utilization of % the ban is lifted.", "metadata": {"headings": [{"headings_0": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 2}}, [{"headings_0": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 2}}], [{"headings_0": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 2}}]], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX) Bn warrants utilis", "metadata": {"headings": [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX) Bn \nation I further informed the Agro-Industrialization 1.26 0.95 76 Accounting Officer Community Mobilization And \n0.17 \n0.14 83 that the matter of late Mindset Change release of Development Plan 0.54 0.44 83 supplementary wage Implementation \nGovernance And Security \nHuman Capital Development \nwould be brought to 1.68 \n1.38 82 the attention of the 18.79 15.95 85 PSST. \nIntegrated Transport 0.73 0.73 100 \nInfrastructure And Services \nNatural Resources, Environment, 1.11 1.06 100 \nClimate Change, Land And \nWater \nPrivate Sector Development 0.08 0.06 75 \nPublic Sector Transformation 3.21 2.73 85 \nSustainable Urbanisation And 0.00 0.00 96 \nHousing \nTourism Development 0.01 0.01 100 \nTotal 27.57 23.45 85 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}, [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}], [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}], [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}], [{"headings_0": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}, {"headings_1": {"content": "1.4 Utilization of Warrants", "page": 8, "level": 2}}]], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Table Showing key activities affected by under-utilization of", "metadata": {"headings": [{"headings_0": {"content": "Table Showing key activities affected by under-utilization of", "page": 8, "level": 2}}, {"headings_1": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "warrants", "metadata": {"headings": [{"headings_0": {"content": "Table Showing key activities affected by under-utilization of", "page": 8, "level": 2}}, {"headings_1": {"content": "(UGX) Bn warrants utilis", "page": 8, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "N Programme Warrants Activities Reason for the", "metadata": {"headings": [{"headings_0": {"content": "N Programme Warrants Activities Reason for the", "page": 8, "level": 5}}, {"headings_1": {"content": "Table Showing key activities affected by under-utilization of", "page": 8, "level": 2}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "metadata": {"headings": [{"headings_0": {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "page": 8, "level": 5}}, {"headings_1": {"content": "N Programme Warrants Activities Reason for the", "page": 8, "level": 5}}], "page": 8, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**No Observation Recommendation**", null], ["46,292,337 211101- General Staff Salaries within defects liability period. Delayed recruitment staff of Natural Resources, Environment, Climate Change, Land And Water Private Development Sector **6** **7** **8** Public Transformation Sector 409,084,007 19,638,604 211101- General Staff Salaries 211101- General Staff Salaries Delayed recruitment staff Delayed recruitment staff of of a result of failure to utilise warrants; \uf0b7 Planned recruitment of staff was not implemented The Accounting Officer explained that this was mainly due to the delayed recruitment of staff and late receipt of supplementary wage which could not absorbed. As", ""], ["I advised the Accounting Officer to liaise with MoFPED and National Planning Authority to customize PIAPS to for Local government. (NPA) also informed the Accounting Officer that the matter would be brought the attention of MoFPED. . to **Lack of appropriate performance indicators and targets in the** **work plans** Regulation 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 outputs. **1.5** I 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. reviewed the approved work plan and sampled 14 outputs with a total of 63 activities. I noted the following; \uf0b7 13 outputs with 62 activities had clear performance indicators and targets. \uf0b7 1 output with 1 activity did not have clear performance indicators and targets as summarized in the table below and detailed in **Appendix 1(c).** **showing performance indicators and targets** Category of No of outputs activit ies in the outpu ts No. of outputs sample d No of activities without clear performanc e indicators and targets Expe nditu re Amo unt (UGX ) Bn % Qua ntifi cati on of outp uts No. of Activities with clear performa nce indicators and targets 13 62 49 8.03 99.9 not 1 1 0 0.01 0.1 **14 63 49 13 8.04 100** clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. Fully quantified outputs Outputs fully quantified Total 12 1 I Without Part **Table**", null]], "metadata": {"headings": [{"headings_0": {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "page": 8, "level": 5}}, {"headings_1": {"content": "N Programme Warrants Activities Reason for the", "page": 8, "level": 5}}], "page": 9, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null], ["46,292,337 211101- General Staff Salaries within defects liability period. Delayed recruitment staff of Natural Resources, Environment, Climate Change, Land And Water Private Development Sector **6** **7** **8** Public Transformation Sector 409,084,007 19,638,604 211101- General Staff Salaries 211101- General Staff Salaries Delayed recruitment staff Delayed recruitment staff of of a result of failure to utilise warrants; \uf0b7 Planned recruitment of staff was not implemented The Accounting Officer explained that this was mainly due to the delayed recruitment of staff and late receipt of supplementary wage which could not absorbed. As", ""], ["I advised the Accounting Officer to liaise with MoFPED and National Planning Authority to customize PIAPS to for Local government. (NPA) also informed the Accounting Officer that the matter would be brought the attention of MoFPED. . to **Lack of appropriate performance indicators and targets in the** **work plans** Regulation 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 outputs. **1.5** I 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. reviewed the approved work plan and sampled 14 outputs with a total of 63 activities. I noted the following; \uf0b7 13 outputs with 62 activities had clear performance indicators and targets. \uf0b7 1 output with 1 activity did not have clear performance indicators and targets as summarized in the table below and detailed in **Appendix 1(c).** **showing performance indicators and targets** Category of No of outputs activit ies in the outpu ts No. of outputs sample d No of activities without clear performanc e indicators and targets Expe nditu re Amo unt (UGX ) Bn % Qua ntifi cati on of outp uts No. of Activities with clear performa nce indicators and targets 13 62 49 8.03 99.9 not 1 1 0 0.01 0.1 **14 63 49 13 8.04 100** clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. Fully quantified outputs Outputs fully quantified Total 12 1 I Without Part **Table**", null]], "metadata": {"headings": [{"headings_0": {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "page": 8, "level": 5}}, {"headings_1": {"content": "N Programme Warrants Activities Reason for the", "page": 8, "level": 5}}], "page": 9, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_10"], "type": "table"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 10, "level": 2}}, {"headings_1": {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "page": 8, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the lack of appropriate indicators and targets in the workplan was because the Programme Budgeting System (PBS) has Programme implementation Action Plans (PIAPS) have outputs and indicators which are not customized to local government.", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 10, "level": 2}}, {"headings_1": {"content": "o. not affected by underutilizatio Utilized the under n of warrants utilization", "page": 8, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.6 Implementation of outputs", "metadata": {"headings": [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "assessed the implementation of thirteen (13) outputs with fifty (50) I \nadvised the activities worth UGX.8.02Bn and noted that; \nAccounting Officer to ensure that the", "metadata": {"headings": [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}, [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}]], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Nine (9) outputs with twenty-five (25) activities and expenditure partially implemented worth UGX.2.49 Bn were fully implemented.", "metadata": {"headings": [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "activities are prioritized and rolled", "metadata": {"headings": [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Four (4) outputs with twenty-five (25) activities worth over to the UGX.5.53Bn were partially implemented. Out of the twenty-five subsequent year for (25) activities, the entity fully implemented eighteen (18) full implementation. activities; seven (07) activities were partially implemented. \nFor \nprojects", "metadata": {"headings": [{"headings_0": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}, {"headings_1": {"content": "No Observation Recommendation", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Table showing performance indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance indicators and targets", "page": 10, "level": 2}}, {"headings_1": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implemented under Category No. No of No. of No No Expenditure the UPDF bridgade of outputs of activ Activit of of Amount (UGX) this matter would be", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance indicators and targets", "page": 10, "level": 2}}, {"headings_1": {"content": "1.6 Implementation of outputs", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "outp ities ies activ acti", "metadata": {"headings": [{"headings_0": {"content": "outp ities ies activ acti", "page": 10, "level": 5}}, {"headings_1": {"content": "Table showing performance indicators and targets", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "brought for attention", "metadata": {"headings": [{"headings_0": {"content": "outp ities ies activ acti", "page": 10, "level": 5}}, {"headings_1": {"content": "Table showing performance indicators and targets", "page": 10, "level": 2}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "uts in fully ities viti", "metadata": {"headings": [{"headings_0": {"content": "uts in fully ities viti", "page": 10, "level": 5}}, {"headings_1": {"content": "outp ities ies activ acti", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "to the relevant", "metadata": {"headings": [{"headings_0": {"content": "uts in fully ities viti", "page": 10, "level": 5}}, {"headings_1": {"content": "outp ities ies activ acti", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "asse the imple parti es", "metadata": {"headings": [{"headings_0": {"content": "asse the imple parti es", "page": 10, "level": 5}}, {"headings_1": {"content": "uts in fully ities viti", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "authorities.", "metadata": {"headings": [{"headings_0": {"content": "asse the imple parti es", "page": 10, "level": 5}}, {"headings_1": {"content": "uts in fully ities viti", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ssed outp mente ally not", "metadata": {"headings": [{"headings_0": {"content": "ssed outp mente ally not", "page": 10, "level": 5}}, {"headings_1": {"content": "asse the imple parti es", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "uts d impl imp", "metadata": {"headings": [{"headings_0": {"content": "uts d impl imp", "page": 10, "level": 5}}, {"headings_1": {"content": "ssed outp mente ally not", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eme lem \nnted ent \ned \nFully 9 25 25 0 0 2,486,493,115 implemente \nd outputs \nPartially 4 25 18 7 0 5,538,022,256 implemente \nd outputs", "metadata": {"headings": [{"headings_0": {"content": "uts d impl imp", "page": 10, "level": 5}}, {"headings_1": {"content": "ssed outp mente ally not", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total 13 50 43 7 0 8,024,515,371", "metadata": {"headings": [{"headings_0": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}, {"headings_1": {"content": "uts d impl imp", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Partial/non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality did not implement or partially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}, {"headings_1": {"content": "uts d impl imp", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Construction pedeatric ward at aduku health center iv\n2. Face-lifting of Nimbieso health center iii phase II. \n3 Routine manual maintenance of roads \n4 Routine mechanized maintenance of selected district roads", "metadata": {"headings": [{"headings_0": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}, {"headings_1": {"content": "uts d impl imp", "page": 10, "level": 5}}], "page": 10, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1.7.1 Service Delivery under URF, Road and Health development grant \n2 I sampled three (3) activities out of five with a total expenditure of UGX. 239,698,450. The significant findings are provided in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}, {"headings_1": {"content": "uts d impl imp", "page": 10, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**1.**", "Huma n Capita l Devel opme nt", "Completion of a pediatric ward at aduku Health center", "Health developm ent grant", "214,66 9,450", "", "", "At the time of inspection on 24/11/2023, works had just commenced yet the project was planned to be implemented during FY 202/2023 but contract was signed on 08/08/2023 the subsequent year and were at slab level. in", "This was mainly due to delayed implement ation works leading to delayed service delivery. of", "Accounting Officer explained that this was due to delays in signing contract with UPDF Engineering the The"], ["**2.**", null, "Facelifting of Nambieso Health centre", "Health developm ent grant", "14,331 000", "", "", "Internal finishes were still ongoing as at the time of inspection.", "This was mainly due to delayed implement ation works leading to delayed service delivery. of", "brigade"]], "metadata": {"headings": [{"headings_0": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}, {"headings_1": {"content": "uts d impl imp", "page": 10, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No .", "Progr amm e", "Activity details", "Source of funds", "Total expe nditu re (UGX )", "Pictorial evidence", "None", "Summary of findings (Time, Quality, Quantity, Cost and Functionality)", "Audit conclusio n", "Manageme nt Response"], "type": "table"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage with the UPDF to ensure that processes are harmonized to ensure that the bottlenecks that lead to delays are addressed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 5}}, {"headings_1": {"content": "Total 13 50 43 7 0 8,024,515,371", "page": 10, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1.7.2 The service delivery under focus areas", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I sampled six (6) out of Eight (8) activities in four (4) focus areas with a total expenditure of UGX.911,997,117 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report.", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Micro scale irrigation", "**Establishment of Irrigation demonstration sites** At time of Inspection, 23/11/2023 the Hard Suction had broken down so most of the machines were not working. **Implication** The breakdown of equipment at Ayabi subcounty at otoo Paskwells farm demonstration site meant that service delivery was delayed", "I advised the Accounting Officer to engage the supplier to ensure that the broken parts are fixed during the warranty period."], ["2.", "water supply and sanitation conditional grant (DRWSCG)", "**CONSTRUCTION OF A TWO STANCE DRIANABLE LATRINE AT ONYWALONOTE** At the time of inspection, the latrine construction of the project is partially completed, Final touches on, Pit", "I advised the Accounitng Officer to engage the contractor to ensure that the works are fully completed before final payment of his retention."]], "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 11, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": [["", "halls, Water gutter to be connected to the 100 Litre tank This can affect the full utilization of the structure thus denying the intended beneficiaries the sanitation services expected.", "", null], ["3.", "UGIFT", "**Construction of a semi- detached/twin staff house with two drainable pit latrines at Akali Health centre III at Akali Subcounty** Construction was properly done however lightening conductor works and plumbing works in the kitchen area still yet to be finalized and equipment yet to be removed for full utilization of the facility This can affect the level of service delivery thus curtailing community benefits **Implication**", "I advised the Accounting Officer to immediately engage the contractor to have the works rectified within the defect liability period and payment of retention"], ["4.", "UGIFT", "**Construction of a semi- detached/twin staff house with two drainable pit latrines at Owiny Health centre III at Ayabi Sub county** Staff houses and latrine were dully completed with visible cracks however some works need to reworked or reconstructed to ensure more useful life of the facility This can affect the longevity of the structure thus denying the intended beneficiaries the sanitation services expected.", "\uf0b7"]], "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 12, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Focus Area", "Key Observation", "Key recommendation(s)"], "type": "table"}}, {"content": "2.0", "metadata": {"headings": [{"headings_0": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 5}}], "page": 12, "document_name": "Kwania District Local Government 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": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 12, "document_name": "Kwania District Local Government 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 entity 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": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 12, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget** The DLG had an approved wage budget of UGX.17,106,021,824, and obtained supplementary funding of UGX.1,883,966,602 resulting into a revised wage budget of UGX.18,989,988,425 which was all warranted. resulting of the total warrants, UGX.14,878,201,079 was utilized by the DLG in un-utilized warrants of UGX.4,111,787,346 representing utilization of 78% as summarized in the table below and detailed in **Appendix 2.** Supple mentary UGX. Bn Revised Budget UGX. Bn Warran ts UGX. Bn Payments UGX. Bn Unspent Balance UGX. Bn **1,883 18,989 18,989 14,878 4,111** the analysis, I noted that \uf0b7 There was an under absorption of UGX.4,111,787,347 \uf0b7 The supplementary funding of UGX.1,883,966,602 was not utilized The Accounting Officer explained that this was mainly due to the delayed recruitment of staff and delayed receipt of supplementary wage which couldn\u2019t enable them utilize funds during the year Appro ved Budg et UGX. Bn 17,10 6 Out From", "advised the Accounting Officer to ensure that affected activities are prioritized and rolled over to the subsequent year for implementation further informed the Accounting Officer that the matter of delayed release of supplementary wage would be brought to the attention of MoFPED I I"], ["**2.2**", "**Validation of employees on the entity payroll** The District had 1443 employees on the IPPS payroll of which -1397 (96.8%) were fully verified, 3(0.2%) not verified, and 43 (3%) did not show up. addition, 36 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. following observations were made; Out of 1397(96.8%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. A total of 3 (0.2 %) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. A total of 43 (3%) employees on the payroll did not appear for the validation and were categorised as follows; i. ii. iii. 19 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. 23 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. I further noted that one(01) individuals with a gross pay of UGX.721,724 per year, was not accounted for and these were omitted from the validated payroll. In The a) b) c)", "advised payroll the Accounting Officer to regularly review the district to promptly remove such employees and avoid continued loss to government. For staff on transfer of service, I advised the Accounting Officer to initiate a process of transfer of salary payment to their new duty stations, I advised the Accounting Officer to have the new records access the payroll. also advised the Accounting Officer to investigate the Officers who did not appear for validation and was unaccounted for. I I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 13, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget** The DLG had an approved wage budget of UGX.17,106,021,824, and obtained supplementary funding of UGX.1,883,966,602 resulting into a revised wage budget of UGX.18,989,988,425 which was all warranted. resulting of the total warrants, UGX.14,878,201,079 was utilized by the DLG in un-utilized warrants of UGX.4,111,787,346 representing utilization of 78% as summarized in the table below and detailed in **Appendix 2.** Supple mentary UGX. Bn Revised Budget UGX. Bn Warran ts UGX. Bn Payments UGX. Bn Unspent Balance UGX. Bn **1,883 18,989 18,989 14,878 4,111** the analysis, I noted that \uf0b7 There was an under absorption of UGX.4,111,787,347 \uf0b7 The supplementary funding of UGX.1,883,966,602 was not utilized The Accounting Officer explained that this was mainly due to the delayed recruitment of staff and delayed receipt of supplementary wage which couldn\u2019t enable them utilize funds during the year Appro ved Budg et UGX. Bn 17,10 6 Out From", "advised the Accounting Officer to ensure that affected activities are prioritized and rolled over to the subsequent year for implementation further informed the Accounting Officer that the matter of delayed release of supplementary wage would be brought to the attention of MoFPED I I"], ["**2.2**", "**Validation of employees on the entity payroll** The District had 1443 employees on the IPPS payroll of which -1397 (96.8%) were fully verified, 3(0.2%) not verified, and 43 (3%) did not show up. addition, 36 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. following observations were made; Out of 1397(96.8%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. A total of 3 (0.2 %) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. A total of 43 (3%) employees on the payroll did not appear for the validation and were categorised as follows; i. ii. iii. 19 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. 23 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. I further noted that one(01) individuals with a gross pay of UGX.721,724 per year, was not accounted for and these were omitted from the validated payroll. In The a) b) c)", "advised payroll the Accounting Officer to regularly review the district to promptly remove such employees and avoid continued loss to government. For staff on transfer of service, I advised the Accounting Officer to initiate a process of transfer of salary payment to their new duty stations, I advised the Accounting Officer to have the new records access the payroll. also advised the Accounting Officer to investigate the Officers who did not appear for validation and was unaccounted for. I I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 13, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["", "d) 36 individuals whose names were not on the District\u2019s payroll by the validation exercise. These included on the validated payroll, upon June 2023, appeared individuals were confirmation by the Accounting Officer regarding their status. for The Accounting Officer explained that: \uf0b7 \uf0b7 The employees who were confirmed to have exited the District had either died, retired, absconded or had been transferred. The employee who did not come for validation and was not accounted for.", ""], ["**2.3**", "**Inconsistencies in Employee Details** A total of 281 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 District\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 acknowledged the observation and explained that they had already communicated the inconsistencies of the DOB to the affected staff to report to the office with evidence of their correct date of birth so that District management can subsequently communicate to Ministry of Public service & NIRA for correction. Inconsistent The", "advised the Accounting Officer to continue engaging the affected staff and ensure that employee records duly updated and brought to the attention of the Ministry of Public Service within a specified timeline for appropriate action. are I"], ["e)", "**Delayed deletion of employees from the payroll** I noted that UGX.10,881,032 was paid to 4 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. The Accounting Officer did not respond to the matter", "advised the Accounting Officer to initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should a process of transfer of salary payment to their duty stations. initiate new I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 14, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "d) 36 individuals whose names were not on the District\u2019s payroll by the validation exercise. These included on the validated payroll, upon June 2023, appeared individuals were confirmation by the Accounting Officer regarding their status. for The Accounting Officer explained that: \uf0b7 \uf0b7 The employees who were confirmed to have exited the District had either died, retired, absconded or had been transferred. The employee who did not come for validation and was not accounted for.", ""], ["**2.3**", "**Inconsistencies in Employee Details** A total of 281 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 District\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 acknowledged the observation and explained that they had already communicated the inconsistencies of the DOB to the affected staff to report to the office with evidence of their correct date of birth so that District management can subsequently communicate to Ministry of Public service & NIRA for correction. Inconsistent The", "advised the Accounting Officer to continue engaging the affected staff and ensure that employee records duly updated and brought to the attention of the Ministry of Public Service within a specified timeline for appropriate action. are I"], ["e)", "**Delayed deletion of employees from the payroll** I noted that UGX.10,881,032 was paid to 4 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. The Accounting Officer did not respond to the matter", "advised the Accounting Officer to initiate a process of deleting these names from the payroll. For staff on transfer of service, the Accounting Officer should a process of transfer of salary payment to their duty stations. initiate new I"], ["f)", "**Review of the DLG Staff Establishment** Review of the establishment revealed; i. ii. Out of 136 approved positions, a total of 90 positions were filled leaving a gap of 46 vacant positions. The entity did not have an approved and costed staff establishment for primary, secondary and tertiary institutions while the staff structure for health facilities issued by Ministry of Health was not incorporated into the district approved structure. The Accounting Officer explained that this was due to inadequate wage to fill the vacant positions especially in the production department for extension staff", "in advised the Accounting Officer to engage the District Service Commission, the Ministry of Public Service and MoFPED to have the vacant positions the approved staff establishment filled. I further advised the Accounting Officer to engage the Ministry of Public Service to develop and implement a consolidated costed staff structure for the District. I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, {"headings_1": {"content": "1.7.2 The service delivery under focus areas", "page": 11, "level": 5}}], "page": 14, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "EMPHASIS OF MATTER", "metadata": {"headings": [{"headings_0": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0", "metadata": {"headings": [{"headings_0": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}, [{"headings_0": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 12, "level": 5}}]], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Change in Accounting Treatment for Non-current Assets", "metadata": {"headings": [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "According to the guidance issued by the Accountant General dated 11 th July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30 th June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. \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": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}, [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}], [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}], [{"headings_0": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, {"headings_1": {"content": "EMPHASIS OF MATTER", "page": 15, "level": 5}}]], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.0 Receivables", "metadata": {"headings": [{"headings_0": {"content": "4.0 Receivables", "page": 15, "level": 5}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 15.12.5 of the Treasury Instructions, 2017 requires that, the Accounting Officer of vote is responsible for management of debtors and other amounts accruing to an entity including maintaining proper records follow up and recovery of outstanding amounts, accounting and reporting. \nI noted that the District had receivables figure of UGX.455,742,600 as presented in the Statement of Financial Position and disclosed in note 22 to the financial statements. The amounts mainly relates to advances arising from YLP and UWEP. Receivables represent an idle asset that would otherwise be used for service delivery. \nThere is a risk of loss of funds due to possible to litigation as a result of none or delayed settlement.", "metadata": {"headings": [{"headings_0": {"content": "4.0 Receivables", "page": 15, "level": 5}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}, [{"headings_0": {"content": "4.0 Receivables", "page": 15, "level": 5}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}], [{"headings_0": {"content": "4.0 Receivables", "page": 15, "level": 5}}, {"headings_1": {"content": "Change in Accounting Treatment for Non-current Assets", "page": 15, "level": 5}}]], "page": 15, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "4.0 Receivables", "page": 15, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to endeavour to have the obligations settled. Meanwhile, the Accounting Officer should transfer the deposits received from groups to Ministry of Gender Labour and Social Development (MoGLSD) for revolving.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "4.0 Receivables", "page": 15, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OTHER MATTER", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n6.0", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}, [{"headings_0": {"content": "OTHER MATTER", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}]], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation of Key Government Grants/Programmes", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}, {"headings_1": {"content": "OTHER MATTER", "page": 16, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and recommendations; \n6.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}, {"headings_1": {"content": "OTHER MATTER", "page": 16, "level": 5}}, [{"headings_0": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}, {"headings_1": {"content": "OTHER MATTER", "page": 16, "level": 5}}]], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "District Rural Water Supply and Sanitation Conditional Grant", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The 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. \nKwania District budgeted and received UGX.685,474,269, (100%) for the financial year 2022/23. Out of the UGX.685,474,269 received, the District spent UGX.685,474,269 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}, [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}]], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Rural Water and Sanitation Sub- Grant (traditional component)", "Construction of boreholes", "14", "14"], [null, null, "Rehabilitation of boreholes", "10", "10"], [null, null, "Construction of VIP latrine", "1", "1"], ["2", "Piped Water Sub- Grant (UgIFT component)", "Construction of piped water scheme at Alido", "1", "1"]], "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], "page": 16, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "6.1.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- All DRWSSCG funds worth UGX.685,474,269 that was budgeted for was received, absorbed and spent.\n- The district appropriately allocated funds for capital development and complementary activities based on the program expenditure guidelines\n- All projects implemented under kwania DLG were eligible\n- All the four (4) projects were included in the five-year development work plan.\n- All Desk and field appraisals were done for all the projects.\n- All Seed Schools and Health Centres had been provided with water sources that were accessible by the local community.\n- All water projects were constructed on land for which the District had ownership or consent offer.\n- All expenditure was incurred on item code for which they were budgeted.\n- I reviewed project files and noted that only 1 out of 1 (100%) construction of Alido piped water solar system of the projects had evidence that their designs approved by the Ministry of Water and Environment\n- The District had formal consent for the land on which fifteen (15) water facilities were constructed hence reducing the risk of denial of service to the communities due to land wrangles.\n- Three (03) implemented projects had not been recorded in the asset register.\n- All UGIFT projects were allocated water sources\n- The district had water quality testing kits and carried out water quality testing.\n- All procurement records and delivery notes revealed that all 256 (100%) pipes bought for borehole works were stainless steel/u-PVC", "metadata": {"headings": [{"headings_0": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}, {"headings_1": {"content": "Implementation of Key Government Grants/Programmes", "page": 16, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.1.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}, {"headings_1": {"content": "District Rural Water Supply and Sanitation Conditional Grant", "page": 16, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.1.2.1 Planning", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that:", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The proposed investments are derived from the approved LG Development Plan.\n- prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component),\n- provides an indicative list of capital investments and other development activities to be funded.\n- stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- LGs should have proof of land ownership or consent of land offer (e.g. land title, agreement, formal consent, MoUs) and ensure that are free of encumbrances for any planned WSS projects.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 17, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- LGs should maintain an updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the management of fixed assets and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Three (03) implemented projects had not been recorded in the asset register as shown in Appendix 3", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "This affects the tracking of the existing District water investments worth and the functionality of water sources. \nThe Accounting Officer noted the shortcoming and pledged have the register updated with water infrastructure.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}, [{"headings_0": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}, {"headings_1": {"content": "6.1.2 Areas of Improvement", "page": 17, "level": 5}}]], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that an up-to-date asset register covering details of water infrastructure is maintained.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "6.1.2.1 Planning", "page": 17, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that;", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Training of water user committees as one of the eligible activities to be implemented.\n- All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment.\n- All DLGs should have water quality testing kits.\n- DLGs should test at least 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.\n- All boreholes fitted with hand pumps should have a minimum yield of 500litres/hour.\n- All LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the implementation of the Grant activities and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- A review of the annual water performance report revealed that 185 (13.9%) out of 1398 existing water facilities were not functioning as shown in the Appendix 4.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Only 88 (11.9%) of the existing water sources were tested contrary to the standard requirement of 20%, while 14 (100%) of the new sources were tested contrary to the required standard of 100%. Furthermore, the water tests revealed that water in 15.7% of the existing water sources were not suitable for human consumption while all new water sources were suitable for human consumption. This is shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["**1**", "Existing projects", "739", "20%", "88", "11.9%", "8.1", "84.3"], ["**2**", "New projects", "14", "100%", "14", "100%", "0", "100"]], "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Category", "Number of water sources", "Percentage required to be tested (a)", "Number tested", "Percentage actually tested (b)", "Percentage untested ( a \u2013 b)", "Percentage of tested water sources suitable human consumption. for"], "type": "table"}}, {"content": "Failure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the inability to test more water sources as per the requirement was due to limited funding.", "metadata": {"headings": [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}, [{"headings_0": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}]], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage with Ministry of Water and Environment (MoWE) and MoFPED for more funding to facilitate water quality testing as per the guidelines. \n6.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "6.1.2.2 Review of the Implementation of the Grant activities", "page": 18, "level": 5}}]], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}, [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}]], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Construction of a semi-detached/twin staff house with two drainable pit latrines at Akali Health centre III at Akali Subcounty", "1", "1"], ["2", "Construction of a semi-detached/twin staff house with two drainable pit latrines at Owiny Health centre III at Ayabi Subcounty", "1", "1"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 19, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "- The UGIFT activity implemented was within the approved workplan and budget.\n- All UGIFT funds were fully accounted for by the district and withholding tax deducted.\n- projects implemented on 23/11/2023 revealed that they were completed and currently utilized \nI commend the Accounting Officer on ensuring the monitoring and evaluation of the project", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.2.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}, {"headings_1": {"content": "Implementation of Uganda Intergovernmental Fiscal Transfers Program", "page": 19, "level": 5}}], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "metadata": {"headings": [{"headings_0": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, {"headings_1": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Guideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.133,599,950 (40%) while replacement of small medical equipment and medical furniture and repair of medical equipment was not allocated as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, {"headings_1": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}, [{"headings_0": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, {"headings_1": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}]], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Repair of medical equipment", "Minimum 20%", "0", "0", "20%", "Under allocation"], ["Replacement of small medical equipment and medical furniture.", "Maximum 20%", "0", "0", "20%", "Under allocation"], ["Upgrade and new construction including Geotechnical Investigation on the selected site Maintenance of buildings Completion structures Provision structures services auxiliary support of unfinished of for", "Maximum 60%", "100", "333,999,87 6", "40%", "Over Allocation"], ["**Total**", "", "**100**", "**318,017,3 93**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, {"headings_1": {"content": "6.2.2 Areas of Improvement", "page": 20, "level": 5}}], "page": 20, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["Main Expenditure Items", "Threshold as per the guidelines (A)", "Actual percentage (budget) (B)", "Approved budget (UGX)", "Variance (A-B)", "Audit remark"], "type": "table"}}, {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "metadata": {"headings": [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The PS/ST in a letter dated 04 th November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which two (2) UGIFT infrastructure projects worth UGX.302,000,000 were implemented. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}]], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Construction of a semi-detached/twin staff house with two drainable pit latrines at Akali Health centre III at Akali Sub County", "151,000,000"], ["2", "Construction of a semi-detached/twin staff house with two drainable pit latrines at Owiny Health centre III at Ayabi Sub County", "151,000,000"], ["", "**Total**", "**302,000,000**"]], "metadata": {"headings": [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "UGIFT Project", "Contract Amount UGX"], "type": "table"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the anomaly was attributed to lack of adequate funds to process land title and foundation bodies who claim ownership of the land.", "metadata": {"headings": [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}, [{"headings_0": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3 Planning and Budget Performance 6.2.3.1 Budget allocation to health development activities", "page": 20, "level": 5}}]], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to engage with the foundation bodies to harmonies the land ownership for Education Institutions with government and endeavour to mobilise resources to undertake land titling.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "6.2.3.2 UGIFT infrastructure Projects implemented on untitled Land", "page": 21, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.2.3.3 Inspection of UGIFT activities", "metadata": {"headings": [{"headings_0": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I conducted physical inspections of two (2) UGIFT projects implemented at UGX.269,686,000 on 23 rd November 2023 to assess service delivery indicators. I observed the following as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Construction of a semi- detached/twin staff house with two drainable pit latrines at Akali Health centre III at Akali Subcounty Contractor: Ailwar General Works Uganda Limited amount: 151,000,000 UGX. paid by inspection date: UGX. Contract Amount", "Construction was properly done however some installations and plumbing works in the kitchen area still yet to be finalized and equipment yet to be removed full utilization of the facility for **Response** The Accounting Officer explained that corrections were being handled since its within the defect\u2019s liability **Management**", "", "I advised the Accounting Officer to immediately engage the contractor to have the works rectified within the defect liability period and payment of retention should be halted."], [null, null, null, "No lightening conductor installed", null], [null, null, null, "", null]], "metadata": {"headings": [{"headings_0": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Project", "Inspection Remarks Pictorial Evidence", "None", "Recommendation"], "type": "table"}}, {"content": [["", "134,843,000", "period.", "", null, ""], [null, null, null, "**Work tools and equipment still stored in kitchen area**", null, null], [null, null, null, "\uf0b7", null, null], ["2", "Construction of a semi- detached/twin staff house with two drainable pit latrines at Owiny Health centre III at Ayabi Subcounty Roovaco U Ltd amount: 151,000,000 UGX. paid by inspection date: UGX.134,843,000 Contractor: Contract Amount", "Staff houses and latrine were dully completed however some works need to reworked or reconstructed to ensure more useful life of the facility Ramp constructed already peeling off is pit latrine with visible cracks on the wall and floor Accounting Officer explained that corrections were being handled since its within the liability period. defects Drainable The", "", "", "I advised the Accounting Officer to immediately engage the contractor to have the works rectified within the defect liability period and payment of retention should be halted."], [null, null, null, "", null, null], [null, null, null, "**Ramp installed is peeling off**", null, null], [null, null, null, "", null, null], [null, null, null, "", null, null], [null, null, null, "", null, null], [null, null, null, "Drainable pit latrine with visible crackson the wall and floor", null, null], [null, null, null, "\uf0b7", null, null]], "metadata": {"headings": [{"headings_0": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 22, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "6.3 Education Development Grant", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}], "page": 23, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 232,287,786 for the supply of 1192 seater desks to various primary schools. \nThe desks were all supplied to the selected primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n6.3.1 Positive observations \nI noted the following areas were management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}, [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}], [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}], [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}], [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}]], "page": 23, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The allocation of grant funding was done in accordance with the grant guidelines.\n- The district maintained an up-to-date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant.\n- The district incorporated education development grants project activities into the LG plans and budget.\n- The allocation of grant funding was done in accordance with the grant guidelines.\n- The district fully received all budgeted funds of UGX.232,787,786 and absorbed all the funds under education Development Grant.\n- All activities under the education development grant were eligible.\n- UGX.222,688,195 was spent on activities within the approved Education Development grant work plan.\n- Proper procurement records were maintained by the District\n- Contracts were signed with Particular condition of contract clause outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks.\n- The Activity had contract managers and were appointed from user groups or sector specialists.\n- The project was sufficiently supervised by their respective user committees.\n- All expenditures were supported with adequate supporting documentation such as invoices, receipts, delivery notes, Good received Notes.\n- All the seven Projects/programs reviewed had evidence of submission of monthly physical progress reports Projects and submitted monthly financial reports to the AO for onward submission to the MoES. as per guideline.\n- The activity was reviewed by the internal auditor to ensure that works satisfactorily executed.\n- The Projects/programs were monitored by the LG to ensure smooth implementation of the projects.\n- The Accounting Officer on ensuring that the activity was fully implemented \nand desks implemented were of quality, properly engraved and were being used by the learners.", "metadata": {"headings": [{"headings_0": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, {"headings_1": {"content": "6.2.3.3 Inspection of UGIFT activities", "page": 21, "level": 5}}], "page": 23, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "metadata": {"headings": [{"headings_0": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the district did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer explained that the district uses the school\u2019s asset register, the school inspection and facility assessment reports for selection however, there was no evidence was availed and contrary to grant guidelines.", "metadata": {"headings": [{"headings_0": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}, [{"headings_0": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}], [{"headings_0": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3 Education Development Grant", "page": 23, "level": 5}}]], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that an up-to-date asset register covering details of education facilities and their condition to ensure informed prioritization as per the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 5}}, {"headings_1": {"content": "6.3.2.1 Review of Budgeting and allocation a) Selection of schools/projects for Education Development grant", "page": 24, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.4 Micro Scale Irrigation", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The GoU is implementing the micro scale irrigation programme in Kwania District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKwania District budgeted and received UGX.157,240,075(100%) to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}, [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}]], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1", "Capital Development (micro scale irrigation equipment)", "Installation of equipment irrigation", "0", "0"], ["2", "Complementary services", "Training of farmers", "", ""], [null, null, "Setting up demo farms", "2", "2"]], "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "- District received UGX.157,240,075 out of UGX.157,240,075 budgeted (100%) fully funding of the program and fully absorbed the funds\n- The district correctly allocated funds based on the program expenditure guidelines.", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 24, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- All expenditure vouchers revealed that the district spent a sum of UGX. 156,018,931 on eligible activities\n- The Accounting Officer appropriately allocated expenditure categories on various expenditure codes in compliance with the guidelines.\n- All procurements undertaken revealed that the district complied with the selection criteria for the lowest priced technically responsive bid.", "metadata": {"headings": [{"headings_0": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6.4.2 Areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas where the district needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4 Micro Scale Irrigation", "page": 24, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.4.3 Planning and Budget Performance Planning", "metadata": {"headings": [{"headings_0": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).\n- The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances.\n- The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools)", "metadata": {"headings": [{"headings_0": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the planning procedures for the micro irrigation grant and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.2 Areas of improvement", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.4.4 Implementation of the Micro Irrigation program", "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- Farmer awareness raising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF.\n- The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems.\n- The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid.\n- The supply and installation of equipment.\n- The supplier shall carry out service and maintenance during the warranty period and offers technical training & support to the farmer.", "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}], "page": 25, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I reviewed the implementation of the micro irrigation program and made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Two irrigation demonstration sites were supplied irrigation equipment after the expected delivery date as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["Contractor", "Details", "Expected delivery and installation date", "Completion date", "Remarks"], ["Gum blessing Technical Services and Supplies Limited", "Supply demonstration materials for micro scale irrigation for production department", "01 st 2023 June", "30 th 2023 June", "Delayed supply and installation of equipment"]], "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "This fails the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer explained that the anomaly was due to supplier challenges and promised to improve in the subsequent period.", "metadata": {"headings": [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}, [{"headings_0": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}, {"headings_1": {"content": "6.4.3 Planning and Budget Performance Planning", "page": 25, "level": 5}}]], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 5}}, {"headings_1": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always engage the supplier to fast track delivery of equipment.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 5}}, {"headings_1": {"content": "6.4.4 Implementation of the Micro Irrigation program", "page": 25, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23", "metadata": {"headings": [{"headings_0": {"content": "6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I inspected 2 demonstration irrigation projects with a total expenditure of UGX.46,500,0000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions NOTED. The following was observed; \nSN Activity", "metadata": {"headings": [{"headings_0": {"content": "6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23", "page": 26, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Details of findings (Time, Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "Details of findings (Time, Pictorial Evidence", "page": 26, "level": 5}}, {"headings_1": {"content": "6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Details of findings (Time, Pictorial Evidence", "page": 26, "level": 5}}, {"headings_1": {"content": "6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}, {"headings_1": {"content": "Details of findings (Time, Pictorial Evidence", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Functionality) \n1 Supply of irrigation \uf0b7 Inspection,23/11/2023 the \nI advised the Accounting equipment to Hard Suction at ayabu \nOfficer to engage the demonstration site demonstration site had broken \nsupplier to ensure that at Ayabi subcounty down so most of the machines \nthe broken parts are fixed and Abongomola were not working. \nduring the warranty demonstration site period. Management response \nContractor/S Gum The Accounting Officer noted the \nBlessing Technical shortcoming and promised that \nservices ltd \nthe broken parts would be \ncorrected \nContract \namount: \nIrrigation equipment \nUGX46,500,000 \nat ayabi subcounty \ninspected \non \nAmount paid by \n23/11/2023 \ninspection \ndate: \nUGX.46,500,000 \nThe equipment at Abongo Mala \ndemonstration site was installed \nand was fully operational", "metadata": {"headings": [{"headings_0": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}, {"headings_1": {"content": "Details of findings (Time, Pictorial Evidence", "page": 26, "level": 5}}], "page": 26, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", ""], ["Irrigation equipment operational at the time of inspection on 27/11/2023", null]], "metadata": {"headings": [{"headings_0": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}, {"headings_1": {"content": "Details of findings (Time, Pictorial Evidence", "page": 26, "level": 5}}], "page": 27, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "OTHER INFORMATION", "metadata": {"headings": [{"headings_0": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}, {"headings_1": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}], "page": 27, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \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.", "metadata": {"headings": [{"headings_0": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}, {"headings_1": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}, [{"headings_0": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}, {"headings_1": {"content": "Quality, Quantity, Cost and", "page": 26, "level": 5}}]], "page": 27, "document_name": "Kwania District Local Government 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": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}], "page": 27, "document_name": "Kwania District Local Government 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 Kwania District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s 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": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}, [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}]], "page": 27, "document_name": "Kwania District Local Government 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 District\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 District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate.\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": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}], "page": 28, "document_name": "Kwania District Local Government 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. \n7.0", "metadata": {"headings": [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}, [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}], [{"headings_0": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 27, "level": 5}}]], "page": 28, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation of the Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. \nIn the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}]], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. \nMy previous year report on government\u2019s preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries. \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n7.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}, [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}], [{"headings_0": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}, {"headings_1": {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS", "page": 27, "level": 5}}]], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Funding of PDM Activities in the District", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MoFPED released a sum of UGX.49,000,000,000 to finance 49 PDM SACCOs in Kwania DLG in the financial year 2022/23 with each SACCO receiving UGX.100,000,000 to develop and implement viable community led income generating activities. The district also received UGX.49,027,752 for the PDM Administrative costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- UGX.49,027,752 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation.\n- UGX.49,000,000,0000 meant for the PDM SACCOs was released.\n- All SACCOs that were gazetted under MoFPED were financed. As a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation.\n- PDM SACCO board committees were fully constituted and functional.\n- Enterprise groups were registered as community-based organisations. This ensures no loss of PRF due to; funding illegitimate, Enterprises.", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}], "page": 29, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Training of households and enterprise groups was carried out.\n- UGX. 1,000,000,000 was transferred to 10 SACCOs with evidence of submission of attestation form to the Secretariat.\n- The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets\n- All the 10 sampled SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation.\n- All the 10 sampled SACCOs received PRF after signing of financing agreements with the Accounting Officer.\n- All parishes carried out wealth ranking within the district to be able to select the targeted beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}, {"headings_1": {"content": "Implementation of the Parish Development Model", "page": 29, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "7.3 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "7.3 Areas of Improvement", "page": 30, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "7.3 Areas of Improvement", "page": 30, "level": 5}}, {"headings_1": {"content": "Funding of PDM Activities in the District", "page": 29, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.3.1 Planning and Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3 Areas of Improvement", "page": 30, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I reviewed the Kwania District approved work plan and budget for PDM activities and noted the following.", "metadata": {"headings": [{"headings_0": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3 Areas of Improvement", "page": 30, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nI was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the divisions and Municipal Council. \nFailure to incorporate specific PDM priorities from the wards through the divisions may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that that the priorities of wards were submitted to divisions, which were discussed in division budget conference and compilation was done and submitted to the planner for onward incorporation. However, on verification, these were not specific to the PDM as they were not ware of the form to use during planning periods \nfour quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}, [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}]], "page": 30, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- No funds were disbursed to any of the 49 SACCOs in the 1 st Quarter yet UGX. 25,000,000 was expected per quarter.\n- UGX.1,225,000,000 of the PRF funds was disbursed to 49 SACCOs in the 2 nd Quarter.\n- All the 49 SACCOs received a sum of UGX.3,675,000,000 instead of UGX,25,000,000 quarterly disbursements in the 4 th Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby all 49 SACCOs received all the disbursement for the previous quarters in the 4 th quarter.", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED and was beyond their control", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}, [{"headings_0": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, {"headings_1": {"content": "7.3.1 Planning and Budget Performance", "page": 30, "level": 5}}]], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to fast track released revolving funds to the PDM SACCOs. \nFurthermore, I informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 5}}, {"headings_1": {"content": "7.3.1.1 Alignment of the District Budgets to the PDM", "page": 30, "level": 5}}]], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish.", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- I noted that 49 PDM SACCOs had NOT disbursed any of the PRF Funds received UGX.4,900,000,000 out of the PRF received Details are in the Appendix 5", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}], "page": 31, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Furthermore, I informed the Accounting Officer that the matter will be brought to the attention of MoFPED. \n7.4", "metadata": {"headings": [{"headings_0": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}, [{"headings_0": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 5}}]], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22 nd version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below;", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}, [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}]], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO).", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings.", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- Each Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": [["1.", "HLG Core Implementation Teams", "\uf0b7 The district did not prepare quarterly performance reports \uf0b7 There was no continuous data collection at household and community levels.", "I advised the Accounting Officer to ensure HLG core implementation team prepares quarterly performance reports to track the progress of the PDM and make timely interventions if"]], "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 32, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": [["", "The Accounting Officer explained that the shortcoming will be addressed going forward.", "needed thereof.", null], ["2.", "Parish Development Committees (PDC)", "I reviewed the operations of the PDC in the 10 sampled PDM SACCOS, and noted the following; \uf0b7 Out of 10 PDCs, only 1 held all the 4 quarterly meetings. Parish priorities and action plans for the FY 2022/2023 were not prepared by 10 sampled PDCs. \uf0b7 The Accounting Officer explained and attributed it to inadequate funding which could not cater for all the activities of PDM.", "I advised the Accounting Officer to closely monitor the PDCs to ensure that they hold quarterly meetings prepare quarterly performance reports. regular and further advised the Accounting Officer to liaise with the relevant authorities on the funding challenges to ensure its addressed. I"], ["3.", "General Meetings by PDM SACCOs", "\uf0b7 10 sampled SACCOs held their first general meeting more than 1 month after their registration. Accounting acknowledged the Matter. The", "I advised the Accounting Officer to alwaye ensure adherence to the guidelines."], ["4.", "SACCO Committees Sub Committees and", "\uf0b7 10 SACCOs did not have functional Production, Business Development services, Finance and investment sub-Committees. Marketing, In addition, failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. Accounting Officer explained that the focus was on lending and what was emphasis was on field, and desk appraisal committee and loan committee, and others committees were yet to be formed. The", "I advised the Accounting Officer to ensure functionality of the SACCO committees sub committees. and advised Officer further the Accounting to mobilize and sensitize SACCO members on the relevance of setting up sub- committees. this I"]], "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 33, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.5", "metadata": {"headings": [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}, {"headings_1": {"content": "7.3.1.3 Disbursement Of Parish Revolving Fund", "page": 31, "level": 5}}], "page": 33, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Review of Training Implementation Activities", "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 33, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2013 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 33, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.\n- The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.", "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 33, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift.", "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Training of the ToTs and Core PDM Implementation Teams level at HLG", "\uf0b7 The training of trainers was carried out on 01/02/2021 after funds were released to PDM SACCOs on 28/06/2022. The Accounting Officer attributed the delay to improper scheduling of activities at the PDM level", "of advised informed I the Accounting Officer to always adhere to the guidelines for effective implementation PDM I the Accounting Officer the matter will also be addressed to the PDM secretariat."], ["2.", "Training of Local Experts", "to inappropriate oversight by failure to conduct specified trainings may lead the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the transformation aspirations. This may lead to low mobilization, acceptance by local community and inappropriate use of PRF by households and enterprise groups socio-economic \uf0b7 The training of local experts was carried out on 1/2/2023 after funds were released on 05/12/2022 The", "I the Accounting Officer to liaise with the PDM secretariat to ensure that the PDM processes are streamlined appropriately. advised"]], "metadata": {"headings": [{"headings_0": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}, {"headings_1": {"content": "Review of the PDM Governance Structures", "page": 32, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature of training", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.\n- A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.\n- The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO.\n- A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 34, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO\n- The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022.", "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 35, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 35, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "Licensing of SACCOs Under Microfinance Institutions Lenders Act PDM the Money", "10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in **Appendix 5(b).** As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. Accounting Officer attributed to the lack of clear guidelines on the licensing of SACCOs The", "I advised the Accounting Officer to liaise with the PDM Secretariat for further support on this matter."], ["2.", "Update of Enterprise Household Registers SACCO and", "\uf0b7 10 sampled SACCOs did not have a PDM member registers/ updated PDM member registers contrary to the guidelines as shown in **Appendix 6.** to extending PRF Failure to update PDM member registers may result ineligible beneficiaries leading to failure to achieve pillar objectives. loans to The Accounting Officer explained that this was due to incomplete information provided by the SACCO leaders.", "I advised the Accounting Officer to ensure that the PDM SACCO leaders are sensitized on the importance of registers and ensuring that member registers are updated as required by the guidelines."]], "metadata": {"headings": [{"headings_0": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}, {"headings_1": {"content": "Review of Training Implementation Activities", "page": 33, "level": 5}}], "page": 35, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Nature registration of", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.5.2 PDM SACCO Operations", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 35, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 th June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 35, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.\n- Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.\n- No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 35, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- A loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.\n- All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023).\n- Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).\n- For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS).", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["1.", "and Implementation of Prioritized/Flagship Projects Selection", "\uf0b7 1 parish did not select any flagship projects contrary to the guidelines. \uf0b7 10 parishes selected flagship projects that were inconsistent with the LG selected priority commodities. \uf0b7 81 out of 232 farmer enterprise/households implemented projects that are not from the priority commodity list. Details are in **Appendix 7.** Failure to select and implement prioritized projects may undermine achievement of the pillar objectives. Accounting Officer explained that the flagship projects were not suitable with the climate, thus the farmers opted to change.. The", "I advised the Accounting Officer to liaise with the PDM Secretariat to ensure flexibility in selecting flagship projects."]], "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Activity", "Observations", "Recommendation"], "type": "table"}}, {"content": "7.6", "metadata": {"headings": [{"headings_0": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}, {"headings_1": {"content": "7.5.1 Registration of PDM SACCOs and Enterprise Groups", "page": 34, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Utilization of PRF at Household Level", "metadata": {"headings": [{"headings_0": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}, {"headings_1": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc.", "metadata": {"headings": [{"headings_0": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}, {"headings_1": {"content": "7.5.2 PDM SACCO Operations", "page": 35, "level": 5}}], "page": 36, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 5}}, {"headings_1": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}], "page": 37, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED to ensure timely release of funds. \nFurthermore, I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 5}}, {"headings_1": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 5}}, {"headings_1": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 5}}, {"headings_1": {"content": "Utilization of PRF at Household Level", "page": 36, "level": 5}}]], "page": 37, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 37, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 5}}], "page": 37, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 37, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 5}}], "page": 37, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 37, "level": 5}}], "page": 38, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["", "**Tax Revenues**", "", "", ""], ["", "Local Services Tax", "86,000,000", "49,099,269", "36,900,731"], ["", "Land fees", "12,876,000", "9,730,000", "3,146,000"], ["", "Business Licenses", "75,000,000", "61,752,958", "13,247,042"], ["", "Other tax revenues", "12,124,000", "11,553,746", "570,254"], ["", "**Non-Tax Revenues**", "**186,000,000**", "**132,135,973**", "**53,864,027**"], ["", "Other Property income", "", "", "0"], ["", "Dividends", "", "", "0"], ["", "Rent", "", "", "0"], ["", "Other property income (disposal of assets)", "90,000,000", "36,522,829", "53,477,171"], ["", "Sale of goods and services", "", "", "0"], ["", "Administrative fees and licenses", "240,876,000", "67,005,040", "173,870,960"], ["", "Court fines and Penalties", "", "", "0"], ["", "Other fines and Penalties", "", "", "0"], ["", "Miscellaneous Revenue", "", "", "0"], ["", "**Total Revenue**", "516,876,000", "235,663,842", "281,212,158"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 37, "level": 5}}], "page": 38, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No", "Source", "Approved budget", "Actual Collections", "Variance"], "type": "table"}}, {"content": "Appendix 1(b) Local revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 38, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**Community Mobilization Mindset Change** **And**", "Community Based Services", "23", "212103", "Incapacity benefits (Employees)", "700,000"], [null, null, null, "221011", "Printing, Stationery, Photocopying and Binding", "200,000"], [null, null, null, "223005", "Payment of electricity expenses", "500,000"], [null, null, null, "312212", "Light Vehicles - Acquisition", "10,000,000"], ["**Development** **Implementation** **Plan**", "Administration", "6", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "-"], [null, null, null, "221008", "Information and Communication Technology Supplies.", "3,000,000"], [null, null, null, "222001", "Information and Communication Technology Services.", "500,000"], [null, null, null, "227004", "Fuel, Lubricants and Oils", "1,000,000"], [null, null, "23", "221008", "Information and Communication Technology Supplies.", "1,500,000"], [null, null, null, "221011", "Printing, Stationery, Photocopying and Binding", "500,000"], [null, null, null, "221012", "Small Office Equipment", "500,000"], [null, null, null, "227001", "Travel inland", "1,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 38, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["programme name", "department name", "BUDGET OUTPUT", "Account Code", "account name", "AMOUNT"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 38, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "61", "221010", "Special Meals and Drinks", "500,000"], ["221011", null, "Printing, Stationery, Photocopying and Binding", "500,000", null], ["221012", null, "Small Office Equipment", "500,000", null], ["222001", null, "Information and Communication Technology Services.", "500,000", null], ["228003", null, "Maintenance - Machinery & Equipment Other than Transport Equipment", "1,000,000", null], ["560019", "221008", "Information and Communication Technology Supplies.", "1,000,000", null], [null, "221012", "Small Office Equipment", "500,000", null], [null, "222001", "Information and Communication Technology Services.", "500,000", null], [null, "227001", "Travel inland", "-", null], ["Finance", "4", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "-"], [null, null, "221002", "Workshops, Meetings and Seminars", "800,000"], [null, null, "221008", "Information and Communication Technology Supplies.", "1,600,000"], [null, "6", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "-"], [null, null, "221002", "Workshops, Meetings and Seminars", "433,200"], [null, "27", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "300,000"], [null, "61", "227001", "Travel inland", "90,000"], [null, null, "228004", "Maintenance - Other Fixed Assets", "800,000"], [null, "560019", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "200,000"], [null, null, "221002", "Workshops, Meetings and Seminars", "628,896"], [null, null, "221011", "Printing, Stationery, Photocopying and Binding", "1,300,000"], [null, null, "227001", "Travel inland", "2,000,000"], [null, null, "227004", "Fuel, Lubricants and Oils", "400,000"], ["Internal Audit", "23", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "500,000"], [null, null, "227004", "Fuel, Lubricants and Oils", "200,000"], [null, "61", "221011", "Printing, Stationery, Photocopying and Binding", "1,600,000"], [null, null, "222001", "Information and Communication Technology Services.", "100,000"], [null, "560070", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "-"], [null, null, "221011", "Printing, Stationery, Photocopying and Binding", "1,000,000"], [null, null, "222001", "Information and Communication Technology Services.", "600,000"], [null, null, "227001", "Travel inland", "500,000"], [null, null, "227004", "Fuel, Lubricants and Oils", "600,000"], [null, null, "228002", "Maintenance - Transport Equipment", "1,000,000"], ["Planning", "4", "221012", "Small Office Equipment", "-"], [null, null, "228002", "Maintenance - Transport Equipment", "4,502,000"], [null, null, "312212", "Light Vehicles - Acquisition", "10,000,000"], [null, "6", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "1,240,000"], [null, null, "212103", "Incapacity benefits (Employees)", "500,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 39, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 39, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "221002", "Workshops, Meetings and Seminars", "1,768,000", null, null], ["221003", "Staff Training", "800,000", null, null, null], ["221011", "Printing, Stationery, Photocopying and Binding", "600,000", null, null, null], ["223005", "Payment of electricity expenses", "240,000", null, null, null], ["223006", "Water", "138,000", null, null, null], ["227001", "Travel inland", "610,000", null, null, null], ["227004", "Fuel, Lubricants and Oils", "164,000", null, null, null], ["23", "221003", "Staff Training", "1,300,000", null, null], ["", "221011", "Printing, Stationery, Photocopying and Binding", "600,000", null, null], ["", "", "", "221011", "Printing, Stationery, Photocopying and Binding", "500,000"], [null, null, "", "221008", "Information and Communication Technology Supplies.", "500,000"], [null, null, null, "221012", "Small Office Equipment", "525,000"], [null, null, "14", "221012", "Small Office Equipment", "500,000"], [null, null, null, "227004", "Fuel, Lubricants and Oils", "500,000"], [null, null, null, "228003", "Maintenance - Machinery & Equipment Other than Transport Equipment", "1,000,000"], [null, null, null, "263402", "Transfer to Other Government Units", "168,256,000"], [null, "Finance", "3", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "800,000"], [null, null, null, "221012", "Small Office Equipment", "2,000,000"], [null, "Planning", "14", "263402", "Transfer to Other Government Units", "5,000,000"], [null, "Statutory bodies", "5", "221009", "Welfare and Entertainment", "999,594"], [null, null, null, "222001", "Information and Communication Technology Services.", "100,000"], [null, null, null, "227001", "Travel inland", "600,000"], [null, null, null, "227004", "Fuel, Lubricants and Oils", "1,000,000"], [null, null, "7", "221011", "Printing, Stationery, Photocopying and Binding", "200,000"], [null, null, "12", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "-"], [null, null, null, "221009", "Welfare and Entertainment", "800,000"], [null, null, null, "221012", "Small Office Equipment", "300,000"], [null, null, "14", "211107", "Boards, Committees and Council Allowances", "1,800,000"], [null, null, null, "221007", "Books, Periodicals & Newspapers", "250,000"], [null, null, null, "221009", "Welfare and Entertainment", "2,640,000"], [null, null, null, "221011", "Printing, Stationery, Photocopying and Binding", "2,940,000"], [null, null, null, "224004", "Beddings, Clothing, Footwear and related Services", "3,000,000"], [null, null, null, "227001", "Travel inland", "2,500,000"], [null, null, null, "228003", "Maintenance - Machinery & Equipment Other than Transport Equipment", "500,000"], [null, null, "23", "221009", "Welfare and Entertainment", "300,000"], [null, null, null, "221011", "Printing, Stationery, Photocopying and Binding", "300,000"], [null, null, null, "221012", "Small Office Equipment", "300,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 40, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 40, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "223005", "Payment of electricity expenses", "300,000", null, null], ["223006", "Water", "200,000", null, null, null], ["227001", "Travel inland", "2,673,783", null, null, null], ["**Human** **Development** **Capital**", "Community Based Services", "23", "228002", "Maintenance - Transport Equipment", "500,000"], [null, null, "76", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "960,000"], [null, null, "320146", "221009", "Welfare and Entertainment", "160,000"], [null, null, null, "224001", "Medical Supplies and Services", "1,400,000"], [null, "Education", "320016", "221007", "Books, Periodicals & Newspapers", "2,000,000"], [null, "Health", "320066", "227001", "Travel inland", "-"], ["**Integrated Transport** **Infrastructure** And Services**", "Roads Engineering and", "260003", "221003", "Staff Training", "2,000,000"], [null, null, null, "223005", "Payment of electricity expenses", "350,000"], [null, null, null, "223006", "Water", "500,000"], ["**Natural Resources, Environment, Climate Change, Land And Water**", "Natural Resources", "6", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "2,000,000"], [null, null, null, "221009", "Welfare and Entertainment", "800,000"], [null, null, null, "221011", "Printing, Stationery, Photocopying and Binding", "1,100,000"], [null, null, null, "221012", "Small Office Equipment", "900,000"], [null, null, null, "223005", "Payment of electricity expenses", "400,000"], ["", "Water", "6", "227001", "Travel inland", "1,000,000"], ["**Public** **Transformation** **Sector**", "Administration", "390012", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "2,000,000"], [null, null, null, "221010", "Special Meals and Drinks", "500,000"], [null, null, null, "221012", "Small Office Equipment", "700,000"], [null, null, null, "222001", "Information and Communication Technology Services.", "500,000"], [null, null, "390017", "212102", "Medical expenses (Employees)", "1,000,000"], [null, null, null, "212103", "Incapacity benefits (Employees)", "1,000,000"], [null, null, null, "221007", "Books, Periodicals & Newspapers", "500,000"], [null, null, null, "221009", "Welfare and Entertainment", "1,000,000"], [null, null, null, "221010", "Special Meals and Drinks", "500,000"], [null, null, null, "221017", "Membership dues and Subscription fees.", "1,000,000"], [null, null, null, "221020", "Litigation and related expenses", "3,500,000"], [null, null, null, "222001", "Information and Communication Technology Services.", "500,000"], [null, null, null, "223004", "Guard and Security services", "2,000,000"], [null, null, null, "223005", "Payment of electricity expenses", "750,000"], [null, null, null, "223006", "Water", "600,000"], [null, null, null, "227001", "Travel inland", "685,000"], [null, null, null, "228003", "Maintenance - Machinery & Equipment Other than Transport Equipment", "1,000,000"], ["**Sustainable Urbanisation Housing** **And**", "Natural Resources", "280006", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "800,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 41, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["", "221002", "Workshops, Meetings and Seminars", "1,768,000", "None", "None"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 41, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**Tourism Development**", "Trade, Industry and Local Development", "120014", "211106", "Allowances (Incl. Casuals, Temporary, sitting allowances)", "270,000"], [null, null, null, "227001", "Travel inland", "3,270,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}, {"headings_1": {"content": "Appendices Appendix 1(a): Performance of Local Revenue", "page": 38, "level": 5}}], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["", "221002", "Workshops, Meetings and Seminars", "1,768,000", "None", "None"], "type": "table"}}, {"content": "Appendix 1 (c ): Out-puts without appropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c ): Out-puts without appropriate indicators and targets", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**1**", "Human development Capital", "320003", "Assets Facilities Management and", "232,287,786", "Monitoring and Supervision of capital work", "Not indicated", "Not indicated"], ["**2**", "Human development Capital", "320165", "Primary health services care", "4,386,626,638", "Monitoring and Supervision at Aduku HCIV and Nambieso HC III", "Not indicated", "Not indicated"], [null, null, null, null, null, "Stationery for Microplanning meeting on polio campaign", "Not indicated", "Not indicated"], [null, null, null, null, null, "Information and Communication Technology Services-Airtime for officers", "Not indicated", "Not indicated"], ["**3**", "PUBLIC TRANSFORMATION SECTOR", "390017", "Public Service Performance management", "885,197,570", "Medical expenses (Employees)", "Not indicated", "Not indicated"], [null, null, null, null, null, "Incapacity benefits (Employees) processed", "Not indicated", "Not indicated"], [null, null, null, null, null, "Small Office Equipment procured", "Not indicated", "Not indicated"], [null, null, null, null, null, "payment for Electricity expenses", "Not indicated", "Not indicated"], [null, null, null, null, null, "payment for Water expenses", "Not indicated", "Not indicated"], ["**4**", "AGRO- INDUSTRIALIZATION", "10017", "Machinery acquisition and maintenance", "156,018,931", "ICT - Mobile Internet", "Not indicated", "Not indicated"], [null, null, null, null, null, "Printing, Stationery, Photocopying and Binding", "Not indicated", "Not indicated"], [null, null, null, null, null, "PURCHASE OF PROTECTIVE GEARS", "Not indicated", "Not indicated"], ["**5**", "HUMAN DEVELOPMENT CAPITAL", "10008", "Capacity Strengthening", "10,900,000", "Capacity building of staffs especially the induction of newly recruited staffs conducted", "Not indicated", "Not indicated"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (c ): Out-puts without appropriate indicators and targets", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1(b) Local revenue", "page": 38, "level": 2}}], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No.", "Programme", "Budget Output Code", "Budget Output", "Out-put budget", "Activities", "Audit comment on indicators", "Audit comment on targets"], "type": "table"}}, {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (c ): Out-puts without appropriate indicators and targets", "page": 42, "level": 2}}], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budget Total Total Number Out- No of fully", "metadata": {"headings": [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "put activi implem \n39", "metadata": {"headings": [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}, [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "**expend iture**", "**ties** in the out- put**", "**ented activitie s**", null, null, null, null], ["**Out-put**", "", null, null, "**out-**", "**s**", null, null], ["", "**UGX \u2018000\u201d**", null, null, "**put**", "", null, null], ["**1**", "Human Capital Development", "01- Education,Sport s and skills", "schools and 1205010101-Basic Requirements and Minimum standards met by training institutions", "320003-Assets Management and Facilities", "222,688", "1", "1"], ["**2**", "Governance And Security", "01- Institutional Coordination", "16060510-Records 16060502-Administrative enhanced management support services", "000014-Administrative Support Services and", "530,074", "3", "3"], ["**3**", "Integrated Transport Infrastructur e Services And", "Services 03-Transport Infrastructure and Development, 04-Transport Asset Management", "09030601-Transport infrastructure rehabilitated and maintained.", "260010-Road Rehabilitation", "298,845", "3", "3"], ["**4**", "Development Plan Implementati on", "02-Resource Mobilization and Budgeting", "18010303-Resource mobilization and Budget execution framework developed and amended legal", "560019-Data Management and Dissemination", "17,312", "4", "4"], ["**5**", "Tourism Development", "Skills 03-Regulation and Development", "", "120015-Heritage Education and Awareness Conservation", "9,132", "1", "1"], ["**6**", "Integrated Transport Infrastructur e Services And", "01-Transport Regulation", "09060302-Regulations and updated laws developed/", "000039-Policies, Regulations and Standards", "147,018", "1", "1"], ["**7**", "Natural Resources, Environment, Climate Change, Land And", "03-Water Resources Management", "06010120-Water resources data (Quantity & Quality) assessed 06060302-Strategy for NDP III implementation coordination developed. collected and", "000006-Planning and Budgeting services", "813,239", "8", "8"]], "metadata": {"headings": [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}], "page": 43, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No.", "Programme", "Budget Output Code", "Budget Output", "Out-put budget", "Activities", "Audit comment on indicators", "Audit comment on targets"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}], "page": 43, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "Water", "", "", "", "", "", ""], ["**8**", "Agro- Industrializati on", "01-Institutional Strengthening and Coordination", "01060203-Enabled supervision operationalized agricultural system developed extension and", "010017-Machinery acquisition and maintenance", "156,019", "3", "3"], ["**9**", "Governance And Security", "01-Institutional Coordination", "16060502-Asset Management", "000003-Facilities Management", "292,166", "1", "1"], ["", "", "", "**TOTAL**", "", "**2,486,4 93**", "**25**", "**25**"]], "metadata": {"headings": [{"headings_0": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}, {"headings_1": {"content": "Appendix 1 (d) : Implementation of planned outputs Fully implemented out-puts N Program Sub-program PIAP-out o.", "page": 42, "level": 2}}], "page": 44, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["No.", "Programme", "Budget Output Code", "Budget Output", "Out-put budget", "Activities", "Audit comment on indicators", "Audit comment on targets"], "type": "table"}}, {"content": "Partially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}], "page": 44, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [[null, null, null, null, null, "**UGX \u2018000\u201d**", null, null, null, null], ["**1**", "01-AGRO- INDUSTRIALIZ ATION", "01-Institutional Strengthening and Coordination", "01041202-Farmers productivity technologies sensitised on enhancement", "010016- Farmer mobilisati on and sensitisati on", "29,028", "4", "3", "1", "0"], ["**2**", "HUMAN CAPITAL DEVELOPMEN T", "Population Health, Safety and Management", "to 1203010507-Human resources recruited fill vacant posts, 1203011407-Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases 1203010509-Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases", "320165- Primary health care services", "4,386,627", "14", "11", "3", "0"]], "metadata": {"headings": [{"headings_0": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}], "page": 44, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["N o.", "Program", "Sub-program", "PIAP-Outs", "Budget Out-put", "Total Out-put expendit ure", "Total No activit ies in the outpu t", "fully Number of impleme nted activities", "No of partially impleme nted activities", "No of activities that were not impleme nted"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}], "page": 44, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "1203010512-Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases", "", "", "", "", "", "", null, null], ["**3**", "PUBLIC SECTOR TRANSFORMA TION", "Human Resource Management", "14040405-Programme /Performance Budgeting integrated the individual performance management framework into", "390017- Public Service Performa nce managem ent", "885,198", "4", "3", "1", "0"], ["**4**", "INTEGRATED TRANSPORT INFRASTRUCT URE SERVICES AND", "04-Transport Asset Management", "09040106-Community feeder maintained access roads to access & constructed & facilitate market", "260002- District Urban and Communi ty Access Road Maintena nce", "237,170", "3", "1", "2", "0"], ["", "", "", "", "", "**5,538,02 2**", "**25**", "**18**", "**7**", "**0**"]], "metadata": {"headings": [{"headings_0": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget Total Total Number Out- No of fully", "page": 42, "level": 2}}], "page": 45, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["N o.", "Program", "Sub-program", "PIAP-Outs", "Budget Out-put", "Total Out-put expendit ure", "Total No activit ies in the outpu t", "fully Number of impleme nted activities", "No of partially impleme nted activities", "No of activities that were not impleme nted"], "type": "table"}}, {"content": "Appendix 2: Utilization of wage per department", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}, {"headings_1": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}], "page": 45, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["Administration", "951,574,885", "158,260,034", "1,109,834,919", "1,109,834,919", "833,811,201", "276,023,718"], ["Community Based Services", "148,765,000", "-", "148,765,000", "148,765,000", "119,799,471", "28,965,529"], ["Education", "10,337,346,927", "1,051,306,106", "11,388,653,033", "11,388,653,033", "9,216,334,372", "2,172,318,661"], ["Finance", "178,496,000", "-", "178,496,000", "178,496,000", "131,219,281", "47,276,719"], ["Health", "3,860,657,990", "300,600,000", "4,161,257,990", "4,161,257,990", "3,437,464,856", "723,793,134"], ["Internal Audit", "32,659,000", "-", "32,659,000", "32,659,000", "22,123,990", "10,535,010"], ["Natural Resources", "235,901,000", "-", "235,901,000", "235,901,000", "221,131,901", "14,769,099"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}, {"headings_1": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}], "page": 45, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["Department Name", "Approved Budget UGX.", "Supplementary UGX.", "Revised Budget UGX.", "Warrants UGX.", "Payments UGX.", "Unspent Balance UGX."], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}, {"headings_1": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}], "page": 45, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["Planning", "88,000,000", "-", "88,000,000", "88,000,000", "34,406,018", "53,593,982"], ["Production and Marketing", "479,399,538", "373,800,462", "853,200,000", "853,200,000", "552,535,691", "300,664,309"], ["Roads and Engineering", "216,501,000", "-", "216,501,000", "216,501,000", "83,440,711", "133,060,289"], ["Statutory bodies", "444,668,000", "-", "444,668,000", "444,668,000", "145,042,946", "299,625,054"], ["Trade, Local Development Industry and", "56,052,484", "-", "56,052,484", "56,052,483", "36,413,879", "19,638,604"], ["Water", "76,000,000", "-", "76,000,000", "76,000,000", "44,476,762", "31,523,238"], ["**Grand Total**", "**17,106,021,824**", "**1,883,966,602**", "**18,989,988,426**", "**18,989,988,425**", "**14,878,201,079**", "**4,111,787,346**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}, {"headings_1": {"content": "Partially Implemented out-puts", "page": 44, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["Department Name", "Approved Budget UGX.", "Supplementary UGX.", "Revised Budget UGX.", "Warrants UGX.", "Payments UGX.", "Unspent Balance UGX."], "type": "table"}}, {"content": "Appendix 3: Maintenance of assets register Appendix 4:Functionality of water sources", "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Maintenance of assets register Appendix 4:Functionality of water sources", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**1**", "Construction Of a Two Stance Drianable Latrine at Onywalonote", "23,639,862", "21,357,036", "NO"], ["**2**", "Siting,Drilling And Installation Of 13 Boreholes", "286,000,000", "253,632,649", "NO"], ["**3**", "Rehabilitation Of 10 Deep Wells in Kwania", "69,500,000", "65,819,237", "NO"], ["**4**", "Construction Of a Piped Water System", "246,765,651", "230,014,650", "NO"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Maintenance of assets register Appendix 4:Functionality of water sources", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["S N", "Water Projects/ Facilities", "Budgeted Amount", "Expenditure", "Has it been recorded in the asset register?"], "type": "table"}}, {"content": [["**1**", "Point water sources,piped water supply systems, rain water harvesting,water for production", "Abongomola sc", "156", "44", "112"], ["**2**", null, "Aduku", "123", "28", "95"], ["**3**", null, "Aduku TC", "31", "7", "24"], ["**4**", null, "Chawente", "134", "42", "92"], ["**5**", null, "Inomo", "135", "33", "102"], ["**6**", null, "Nambieso", "160", "41", "119"], ["", "**TOTAL**", "", "**739**", "**195**", "**544**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 3: Maintenance of assets register Appendix 4:Functionality of water sources", "page": 46, "level": 5}}, {"headings_1": {"content": "Appendix 2: Utilization of wage per department", "page": 45, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN.", "Type of water facility", "Sub County", "No of water sources", "status of non-functional water sources", "Status of functional water sources"], "type": "table"}}, {"content": "Appendix 5: Delayed/failure disbursement of Parish Revolving Fund (PRF", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5: Delayed/failure disbursement of Parish Revolving Fund (PRF", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendix 3: Maintenance of assets register Appendix 4:Functionality of water sources", "page": 46, "level": 5}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendix 5: Delayed/failure disbursement of Parish Revolving Fund (PRF", "page": 46, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Name", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(2021/2022 & 2022/2023) (Loans) \ndisbursed \n43", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}, [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}]], "page": 46, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "", "", "", "**(A)**", "**(B)**", "**(C)** =** **(B/A)**", ""], ["**1** Kwania DLG", "AKALI", "AGWA AKALI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**2** Kwania DLG", "AYABI", "OWINY AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**3** Kwania DLG", "NAMBIESO", "AORINGA NAMBIESO PDM SACO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**4** Kwania DLG", "NAMBIESO", "OJOKDOT PDM SACCO NAMBIESO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**5** Kwania DLG", "INOMO", "BANYA SACCO INOMO PDM", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**6** Kwania DLG", "ADUKU", "ONGOCENG ADUKU TC PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**7** Kwania DLG", "ABONGOMOLA", "ACUNGI ABONGOMOLA PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**8** Kwania DLG", "ADUKU", "APIRE ADUKU PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023", null], ["**9** Kwania DLG", "ADUKU", "TEDUKA WARD ADUKU PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed", null], ["**10**", "Kwania DLG", "ADUKU", "IKWERA WARD ADUKU PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**11**", "Kwania DLG", "ATONGTIDI", "ACENLWORO ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**12**", "Kwania DLG", "ATONGTIDI", "AGOLOWELO ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**13**", "Kwania DLG", "ATONGTIDI", "ATONGTIDI ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**14**", "Kwania DLG", "ATONGTIDI", "GOI ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**15**", "Kwania DLG", "ATONGTIDI", "IWAL ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**16**", "Kwania DLG", "ATONGTIDI", "WIGWENG ATONGTIDI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**17**", "Kwania", "AYABI", "ABULI AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed"]], "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 47, "document_name": "Kwania District Local Government 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": "44", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 47, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "DLG", "", "", "", "", "", "by 2022/2023"], ["**18**", "Kwania DLG", "AYABI", "ACULAWIC AYABI PDM SACCOO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**19**", "Kwania DLG", "AYABI", "BUNG AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**20**", "Kwania DLG", "AYABI", "OGWIL AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**21**", "Kwania DLG", "AYABI", "CENTRAL WARD AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**22**", "Kwania DLG", "AYABI", "PANUATAR AYABI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**23**", "Kwania DLG", "CHAWENTE", "ABAPIRI CHAWENTE PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**24**", "KwaniaDLG", "CHAWENTE", "ADOGRAO CHAWENTE PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**25**", "Kwania DLG", "CHAWENTE", "AJAR CHAWENTE PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**26**", "Kwania DLG", "CHAWENTE", "ALIDO CHAWENTE PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**27**", "Kwania DLG", "CHAWENTE", "APOLIKA PDM SACCO CHAWENTE", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**28**", "Kwania DLG", "CHAWENTE", "ATULE CHAWENTE PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**29**", "Kwania DLG", "NAMBIESO", "ACABA NAMBIESO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**30**", "Kwania DLG", "NAMBIESO", "ACWAO NAMBIESO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**31**", "Kwania DLG", "NAMBIESO", "ANWANGI PDM SACCO NAMBIESO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**32**", "Kwania DLG", "NAMBIESO", "ETEKIBER PDM SACCO NAMBIESO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**33**", "DLG Kwania", "ABONGOMOLA", "ABANY ABONGOMOLA PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**34**", "DLG Kwania", "ABONGOMOLA", "AMORIGOGA ABONGOMOLA PDM", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"]], "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 48, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["", "", "", "", "(A)", "(B)", "(C) = (B/A)", ""], "type": "table"}}, {"content": "45", "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 48, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "SACCO", "", "", "", "", null, null], ["**35**", "Kwania DLG", "ABONGOMOLA", "OGWOK ABONGOMOLA PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**36**", "Kwania DLG", "ABONGOMOLA", "TEIORO ABONGOMOLA PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**37**", "Kwania DLG", "ADUKU", "ABOKO ADUKU PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**38**", "Kwania DLG", "ADUKU", "ADYEDA ADUKU PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**39**", "Kwania DLG", "ADUKU", "ALIRA ADUKU PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**40**", "Kwania DLG", "AKALI", "ABWONG AKALI SACCO PDM", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**41**", "Kwania DLG", "AKALI", "ADEROLONGO PDM SACCO AKALI", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**42**", "Kwania DLG", "AKALI", "AKALI SACCO AKALI PDM", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**43**", "Kwania DLG", "AKALI", "ALEL AKALI PDM SACCO", "107,726,197", "0", "0", "No funds disbursed by 2022/2023"], ["**44**", "Kwania DLG", "INOMO", "AGWICIRI INOMO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**45**", "Kwania DLG", "INOMO", "AJOK INOMO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**46**", "Kwania DLG", "INOMO", "ALUKA INOMO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**47**", "Kwania DLG", "INOMO", "EASTERN WARD INOMO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**48**", "Kwania DLG", "INOMO", "WESTERN WARD INOMO PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"], ["**49**", "Kwania DLG", "AYABI", "AYABI WARD AYABI PDM SACCO", "107,726,197", "0", "0", "No by 2022/2023 funds disbursed"]], "metadata": {"headings": [{"headings_0": {"content": "Name", "page": 46, "level": 2}}, {"headings_1": {"content": "SN Vote Parish Name PDM SACCO Name Total PRF received Total Disbursements %age Remarks", "page": 46, "level": 2}}], "page": 49, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["", "", "", "", "(A)", "(B)", "(C) = (B/A)", ""], "type": "table"}}, {"content": "Appendix 5(b):Transfer of PRF to un-licensed SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5(b):Transfer of PRF to un-licensed SACCOs", "page": 49, "level": 2}}, {"headings_1": {"content": "Name", "page": 46, "level": 2}}], "page": 49, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN. Vote Name Parish Name Name of SACCO Is the SACCO registered under Microfinance", "metadata": {"headings": [{"headings_0": {"content": "SN. Vote Name Parish Name Name of SACCO Is the SACCO registered under Microfinance", "page": 49, "level": 2}}, {"headings_1": {"content": "Appendix 5(b):Transfer of PRF to un-licensed SACCOs", "page": 49, "level": 2}}], "page": 49, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Institutions money lenders act 2016? (Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "Institutions money lenders act 2016? (Yes/No)", "page": 49, "level": 2}}, {"headings_1": {"content": "SN. Vote Name Parish Name Name of SACCO Is the SACCO registered under Microfinance", "page": 49, "level": 2}}], "page": 49, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "Institutions money lenders act 2016? (Yes/No)", "page": 49, "level": 2}}, {"headings_1": {"content": "SN. Vote Name Parish Name Name of SACCO Is the SACCO registered under Microfinance", "page": 49, "level": 2}}], "page": 49, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["**1**", "Kwania DLG", "Agwa", "AGWA AKALI PDM SACCO", "NO"], ["**2**", "Kwania DLG", "Owiny", "OWINY AYABI PDM SACCO", "NO"], ["**3**", "Kwania DLG", "Aoringa", "AORINGA NAMBIESO PDM SACO", "NO"], ["**4**", "Kwania DLG", "Ojok dot", "OJOKDOT NAMBIESO PDM SACCO", "NO"], ["**5**", "Kwania DLG", "Banya", "BANYA INOMO PDM SACCO", "NO"], ["**6**", "Kwania DLG", "Ongoceng", "ONGOCENG ADUKU TC PDM SACCO", "NO"], ["**7**", "Kwania DLG", "Acungi", "ACUNGI ABONGOMOLA PDM SACCO", "NO"], ["**8**", "Kwania DLG", "Apire", "APIRE ADUKU PDM SACCO", "NO"], ["**9**", "Kwania DLG", "Teduka ward", "TEDUKA WARD ADUKU PDM SACCO", "NO"], ["**10**", "Kwania DLG", "Ikwera ward", "IKWERA WARD ADUKU PDM SACCO", "**NO**"]], "metadata": {"headings": [{"headings_0": {"content": "Institutions money lenders act 2016? (Yes/No)", "page": 49, "level": 2}}, {"headings_1": {"content": "SN. Vote Name Parish Name Name of SACCO Is the SACCO registered under Microfinance", "page": 49, "level": 2}}], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Appendix 6: Failure to update Enterprise and Household registers making up the SACCO", "metadata": {"headings": [{"headings_0": {"content": "Appendix 6: Failure to update Enterprise and Household registers making up the SACCO", "page": 50, "level": 2}}, {"headings_1": {"content": "Institutions money lenders act 2016? (Yes/No)", "page": 49, "level": 2}}], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": [["**1**", "Kwania DLG", "Agwa", "AGWA AKALI PDM SACCO", "17", "NO"], ["**2**", "Kwania DLG", "Owiny", "OWINY AYABI PDM SACCO", "18", "NO"], ["**3**", "Kwania DLG", "Aoringa", "AORINGA NAMBIESO PDM SACO", "22", "NO"], ["**4**", "Kwania DLG", "Ojok dot", "OJOKDOT NAMBIESO PDM SACCO", "17", "NO"], ["**5**", "Kwania DLG", "Banya", "BANYA INOMO PDM SACCO", "39", "NO"], ["**6**", "Kwania DLG", "Ongoceng", "ONGOCENG ADUKU TC PDM SACCO", "20", "NO"], ["**7**", "Kwania DLG", "Acungi", "ACUNGI ABONGOMOLA PDM SACCO", "21", "NO"], ["**8**", "Kwania DLG", "Apire", "APIRE ADUKU PDM SACCO", "19", "NO"], ["**9**", "Kwania DLG", "Teduka ward", "TEDUKA WARD ADUKU PDM SACCO", "45", "NO"], ["**10**", "Kwania DLG", "Ikwera ward", "IKWERA WARD ADUKU PDM SACCO", "16", "No"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 6: Failure to update Enterprise and Household registers making up the SACCO", "page": 50, "level": 2}}, {"headings_1": {"content": "Institutions money lenders act 2016? (Yes/No)", "page": 49, "level": 2}}], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "columns": ["SN", "Vote Name", "Parish Name", "Name of SACCO", "Number of PDM enterprises", "Does SACCO maintain updated enterprise and House hold registers"], "type": "table"}}, {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 6: Failure to update Enterprise and Household registers making up the SACCO", "page": 50, "level": 2}}], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "commodities ises are enterprises selected by the are \nfarming are from \n47", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}, [{"headings_0": {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}]], "page": 50, "document_name": "Kwania District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": [["", "**LG?**", "**implem enting flagshi p project s**", "", "**enterprises**", "**the priority commodity list**", null, null, null, null], ["**11**", "Kwania DLG", "Agwa", "AGWA AKALI PDM SACCO", "Dairy rearing farming, Goat", "Not all are consistent with priority commodities", "0", "17", "17", "0"], ["**22**", "Kwania DLG", "Owiny", "OWINY AYABI PDM SACCO", "farming, Goat soya beans, Dairy rearing, piggery", "Not all are consistent with priority commodities", "6", "18", "18", "6"], ["**33**", "Kwania DLG", "Aoringa", "AORINGA NAMBIESO PDM SACO", "fishing, Dairy farming, Goat rearing", "Not all are consistent with priority commodities", "2", "22", "22", "2"], ["**44**", "DLG Kwania", "Ojok dot", "OJOKDOT NAMBIESO PDM SACCO", "farming, rearing, soya fishing, Goat Dairy beans", "Not all are consistent with priority commodities", "1", "17", "17", "1"], ["**55**", "DLG Kwania", "Banya", "BANYA INOMO PDM SACCO", "jack apiary farming, piggery, cassava, fruit, poultry, fishing", "Not all are consistent with priority commodities", "11", "39", "39", "11"], ["**66**", "DLG Kwania", "Ongoceng", "ADUKU TC PDM SACCO ONGOCENG", "piggery, poultry, Goat rearing, cassava growing, dairy farming", "Not all are consistent with priority commodities", "4", "20", "20", "4"], ["**77**", "DLG Kwania", "Acungi", "ACUNGI ABONGOMOLA PDM SACCO", "Piggery, poultry, soya, maize growing bean growing, Goat rearing, cassava growing", "Not all are consistent with priority commodities", "6", "21", "21", "6"], ["**78**", "DLG Kwania", "Apire", "APIRE ADUKU PDM SACCO", "piggery, Goat rearing", "Not all are consistent with priority commodities", "1", "19", "19", "18"], ["**99**", "Kwania DLG", "Teduka ward", "TEDUKA WARD ADUKU PDM SACCO", "piggery, poultry, beef, Goat keeping, dairy keeping, fishing, produce dealers", "Not all are consistent with priority commodities", "22", "45", "43", "22"], ["**10**", "Kwania", "Ikwera", "IKWERA", "piggery, poultry, beef,", "Not all are consistent", "11", "16", "16", "11"]], "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}], "page": 51, "document_name": "Kwania District Local Government 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"], "type": "table"}}, {"content": "48", "metadata": {"headings": [{"headings_0": {"content": "SN Vote Parish Name of List of flagship Are the flagship How Number of How many How many Name Name SACCO projects per SACCO projects consistent many PDM of the of the with the priority enterpr enterprises enterprises farming", "page": 50, "level": 2}}, {"headings_1": {"content": "Appendix 7: Failure to select and implement prioritized/flagship projects", "page": 50, "level": 2}}], "page": 51, "document_name": "Kwania District Local Government 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 - 9", "EMPHASIS OF MATTER - 12", " 3.0 Change in Accounting Treatment for Non-current Assets - 12", " 4.0 Receivables - 12", " 5.0 Payables - 12", "OTHER MATTER - 13", " 6.0 Implementation of Key Government Grants/Programmes - 13", " 6.1 District Rural Water Supply and Sanitation Conditional Grant - 13", " 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program - 16", " 6.3 Education Development Grant - 20", " 6.4 Micro Scale Irrigation - 21", "OTHER INFORMATION - 24", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS - 24", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - 24", "OTHER REPORTING RESPONSIBILITIES - 25", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 25", " 7.0 Implementation of the Parish Development Model - 26", "Appendices - 35"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Kween District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Kween District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 524ff5acc63516385f0f76d8acadd042cc5a9b40..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kween District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KWEEN DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oO RIGINAy", "metadata": {"headings": [{"headings_0": {"content": "oO RIGINAy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}], "page": 1, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTpenneeeeeeeeeemeennseneeensetsesnessetnnsentsneeetssneestesnessssneesstessnssestsennnssssesnssssensstan sapuoddy IT TAGOW LNAWdOT3A3Q HSIAVd 3HL JO NOLLVINANFIdWI OY ugs NOLLVISISI] HLIM 3ONVIIdWOD 40 LIANV IHL NO LNOd3N Ogeeeeneeneetnennsseetnneesensenesensneeessrsenseteo SILLTITAISNOISIN ONLLNOIIN YIHLO GCs SLNAWALVLS WWIONVNIS SO LIGNV AHL YOS ALTIIEISNOdSAY S,YOLIGNV 6c SLNAWALVLS TWIDNVNIS SHL YOs ALTIIGISNOdS3Y S,LNAWSDVNVW QZ treet tetteesnaeessnsaceesssnaneeceesssnasecnstsninessssacnsninneessasisesetsunsecsanesenessaninssnegsantases NOLLVIWSOANI YIHLO LEneeeenereeeensereeeeeneeensneeteeeesensereesenesereeenesseetenttt NOLLVOINMI IIVIS OWIN Pb yaneeeenensetesensssseeenesstesneesereensssenssstennenn LNVND INIWdOIIAIG NOLLVONAI Er gEeeeneennseeeensseteeesseteenseneseesseenenesseesnssetesnessssnnsseseenessstsnsenssstsnnnnt WVNDONd (14IDN) SYJASNVUL TWOSI4 WLINSJWNYSAODYALNI VONVON SO NOLLVINAWAIdWI \nZr Jpreesneneeeeenetnensensensesseeseennssereneesseeenssteensesstennnesseennesstennsenteesenssseseneessresnnesse (99Ssma) \nLNVYSD TWNOILIGNOD NOLLVLINVS GNV AlddNS YsLVM 1vaNna LDTALSIQO \nTr LT (SYIUV SNIOI) SIWNWVADOAI/SLNVWAD LNIWNAIAOD AM JO NOLLVINIWFIdWNI \n0'% On SILLY Nano On SONNd GIN ONY dA GRIIAODRUNN \nOE On SALLY 30 SIgyHaWs \nEn", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}, [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acronyms - -", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}], "page": 3, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ASIONYM \\|Meaning ae Fa IT men a istrict Local Government \nnn \nra \nDLG \nGovernment of Uganda \nHCMS Human Capital Management System \nInformation and Communication Technology International Organization of Supreme Audit Institutions Integrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}, [{"headings_0": {"content": "COpy", "page": 1, "level": 3}}, {"headings_1": {"content": "oO RIGINAy", "page": 1, "level": 2}}]], "page": 3, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 3, "level": 2}}, {"headings_1": {"content": "COpy", "page": 1, "level": 3}}], "page": 3, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": International", "metadata": {"headings": [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], "page": 3, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Standards of Supreme Audit Institutions \nLocal Government Financial and Accounting Manual, 2007 Local Government Financial and Accounting Manual, 2007 Local Government Public Procurement and Disposal Authority Lower Local Governments \nLocal Revenue \nMinistries, Departments and Agencies \nMinistry of Education \nMinistry of Finance, Planning and Economic Development Ministry of Gender, Labour and Social Development Ministry of Local Government \nNational Audit Act \nNon-Tax Revenue \nOffice of the Auditor General \nProgram Budgeting System \nPayroll Consults Africa \nPayroll Deduction Management System Procurement & Disposal Unit \nPublic Finance Management Act \nPublic Finance Management Regulations \nPublic Procurement & Disposal of Public Assets PPDA \nPermanent Secretary / Secretary to Treasury Treasury Single Account \nTreasury Sub Single Account \nUganda Banker's Association \nFINANCIAL - REPORT OF THE AUDITOR-GENERAL ON THE \nSTATEMENTS OF KWEEN DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Kween 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 Kween 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": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}, [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kween 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, Kween District had a budget of UGX.30,930,229,590 out of which UGX.30,419,219,471 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}, [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}], [{"headings_0": {"content": ": International", "page": 3, "level": 5}}, {"headings_1": {"content": "ISSAIs", "page": 3, "level": 2}}]], "page": 4, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": ": International", "page": 3, "level": 5}}], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table below showing the percentage of the budget supported by warrants Budget Warrants % age of UGX (B) warrants", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": ": International", "page": 3, "level": 5}}], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "B/A", "metadata": {"headings": [{"headings_0": {"content": "B/A", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recurrent (Wage \nRecurrent (Non-wage \n[3 Development 6,837,924,176 6,837,424,176 100% 30,930,229,590 30,419,219,471 \nOut of the total warrants of UGX.30,419,219,471, I reviewed expenditure on activities/outputs worth UGX.24,889,116,349 (83%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "B/A", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "B/A", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing expenditure on activities/outputs sampled for review; \nDetails Actual Cumulative Cumulati expenditure Actual ve Yage (UGX) expenditure out of total warrants \nTheme area - PDM 101,057,202 \nexpenditure audited \nFocus area - Education 255,505,233 \ngrant - Formerly SFG \nFocus area - Microscale 294,825,140 19,958,480, 180 irrigation projects \nOut-of the entity budget of UGX.30,930,229,590- in the financial year 2022/2023, 56% was spent on employee costs. I issued a separate and detailed special audit report on salary payroll management and a summary of my findings is indicated in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget erformance review. \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nThe Accounting According to the approved budget, the entity was supposed to Officer should ensure collect Local revenue to the tune of UGX.268,911,000 however; by that all revenues the end of the year only UGX.267,576,370 had been collected collected above the representing 99.5% performance as shown in the table below and initial budgeted are detailed in the table below; \napproved to avoid Source Approved Actual Variance over budgeting. budget \nCollections \n\\| \n145,482,000 147,923,240 2,441,240 \nNon-Tax 123,428,000 119,653,130 3,774,870 \\| \nRevenues \na Total Revenue 268,911,000 267,576,370 1,334,630 \\| \nThe DLG collected revenue from LST and land fees as planned, \nwhich is commendable; however, this may be an indication that \nthe local revenue targets set were low compared to the entity\u2019s \nrevenue potential. \nRefer to Appendix \nSs Source Approved Actual Variance Reasons for \nN budget Collections under /over \ncollection \nTax", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "B/A", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nu", "metadata": {"headings": [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pe \nes \n1 Local 66,624,000 85,047,500 18,423,500 New staff service \nrecruited Tax \nand \nincrement in salaries for scientists. \n2 Land 12,540,000 18,605,000 6,065,00 Increases fees \nland sales in Chepsukuna Town \nCouncil \n3 Business 30,318,000 29,916,200 401,800 Some \nObservation \nRecommendation- not realized \nMiscellan 64,878,330 62,429,000 2,878,330 Other \neous \nexpected \nRevenue \nsources \nwere not \nrealized \nTotal 267,576, 370 268,911,000 1,334,630 \nRevenu \ne \nI noted that overall, the DLG collected local revenue which was \nabove the budgeted amount \n+ \n\\| 1.2 Performance of GOU warrants \nKween DLG had an approved budget of UGX. 30,030,229,147 from The", "metadata": {"headings": [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "nu", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 6, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "nu", "page": 6, "level": 2}}], "page": 7, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the various programmes out of which UGX. 29,872,292,112 was Officer should liaise warranted resulting in a shortfall of UGX. 157,937,035 with MoFPED, other representing 99% performance. \nagencies to ensure that all budgeted The performance of warrants from each of the programmes from \nfunds are realized. which the entity was allocated funds is shown in the table below; \nProgramme Approved Warrants Variance %a \\| Budget (UGX) (UGX) (UGX) ge Fun din Agro- \\| 2,749,996,733 ET 0 100 Industrializat", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "nu", "page": 6, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "nu", "page": 6, "level": 2}}]], "page": 7, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bu", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 7, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ion \nDevelopment 536,288,146 \\| 535,888,145 400,001 100 Plan \nImplementati \non \n\\| \nGovernance 1,661,345,000 1,660,009,715 1,335,285 100 And Security \nHuman 19,919,478,097 19,915,231,697 4,246,4000 99 Capital \nDevelopment \nIntegrated 407,630,837 375,675,015 31,955,822 \u201d \\| Transport \nInfrastructur \ne \nAnd \nServices 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{"content": "wdojanaq wdojeaaq uejd uawajd\u0131u] \n+", "metadata": {"headings": [{"headings_0": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}, {"headings_1": {"content": "uoneAIDSGG weibold aje16a}uUy yodsues INASEANUT puy SODIAI8S UEUISAOQ pe Ayunaas", "page": 8, "level": 5}}, [{"headings_0": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}, {"headings_1": {"content": "uoneAIDSGG weibold aje16a}uUy yodsues INASEANUT puy SODIAI8S UEUISAOQ pe Ayunaas", "page": 8, "level": 5}}]], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-ON", "metadata": {"headings": [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], "page": 8, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Gbseivation Recommendation and Binding Research, \nEvaluation and \nStatistics \nLocal \nrevenue mobilisation was affected. \n5 Natural 120,000,002 Consultancy Environment and Resource Services Natural Resources Management. \nSs \nEnvironm \nMembership ent, dues and Climate \nSubscription Change \nfees. \nLand And \nWater Travel inland Managem \nent \n\\| Total\\_\\_\\_\\| 157,937,035 \nAs a result of failure to warrant the budgeted funds, the District could not construct some Roads and bridges The Accounting Officer attributed this to budget cuts. \n1.3 Performance of external assistance \nThe entity had an approved budget for external assistance of UGX.900,000,000 from the various programmes out of which UGX.546,927,359 was warranted resulting in a\\_ shortfall of UGX.353,072,641 representing 60% performance. \nThe performance of warrants for each of the programmes is shown in the table below; \nProgramme Approved Warrants % budget \nfund in Human Capital 900,000,0000 546,927,359 60", "metadata": {"headings": [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}, [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}], [{"headings_0": {"content": "-ON", "page": 8, "level": 4}}, {"headings_1": {"content": "ow p on) 3\u00bb ueWwnH jede) qua ua pue uone]", "page": 8, "level": 3}}]], "page": 9, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], "page": 9, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 900,000,000 546,927,359 \nThe UGX.353,072,641 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo Programme Amount Not \\| Activities not Purpose of the \nNe Observation Recommendation. --\\|- -\\| \n\u00ab \ncould not implement the sensitization activities on immunization and vaccination. \nManagement attributed this to non-release of funds by the development partners (UNICEF, WHO). \nHowever, management revealed that it would continue to engage with development partner and other government agencies to ensure that they release all the funds as per budget. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.30.4Bn availed during the year, The \nAccounting UGX.29.8 Bn was utilized by the entity resulting in un-utilized Officer should ensure warrants of UGX. 605,175,645 representing utilization 96% as that recruitments are shown in the table below; \nplanned early to The warrants that were not utilized were meant for the following allow MoPS clear the activities that were partially or not implemented at all. \nrecruitments with a view of avoiding Table Showing activities affected by under-utilization \nreturning funds back of warrants \nto the consolidated Programme Warrants Utilization % fund. \nUtilizal Furthermore, post on evaluations should be Agro- \n2,749,996,733 2,749,957, 269 Ei 100 undertaken to assess Industrialization \nthe financial and Development 535,888, 145 535,687,472 100 technical capability of Plan the contractors", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}, [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}], [{"headings_0": {"content": "Development", "page": 9, "level": 8}}, {"headings_1": {"content": "-ON", "page": 8, "level": 4}}]], "page": 9, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 10, "level": 8}}, {"headings_1": {"content": "Development", "page": 9, "level": 8}}], "page": 10, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "before signing of Governance And 1,660,009,715 1,659,883, 152 100 contracts \nSecurit \nDevelopment \nIntegrated 375,675,015 375,529,549 100 Transport \nInfrastructure \nAnd Services \nNatural 777,282, 052 775,181,260 100 Resources, \nEnvironment, \nClimate Change, \nLand And \nWater 36,816,280 34,632,714 Management \nPrivate Sector 3,606,754,475 3,487,688,601", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 10, "level": 8}}, {"headings_1": {"content": "Development", "page": 9, "level": 8}}, [{"headings_0": {"content": "Implementation", "page": 10, "level": 8}}, {"headings_1": {"content": "Development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Implementation", "page": 10, "level": 8}}, {"headings_1": {"content": "Development", "page": 9, "level": 8}}]], "page": 10, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eT", "metadata": {"headings": [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], "page": 10, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development \nNo \\| Observation Recommendation \\| Development \nCapital Project in release of \nEducation like; funds. \nKitawoi SS did not Delays in have a functional procureme ICT and science nt process. labs. \nUn completed staff houses in Kitawoi SS. \nUn completed toilets \nat Kitawoi SS. \n2 Governance 184,780,75 Implementation of Late and Security 2 \nCapital Project in release of Health like; funds. \nMoyok and Atar HC Delays in II were not able to procureme get staff nt process. accommodation due \nto uncompleted staff \nhouses. \nAs a result of failure to utilize warrants will affect; \nThe construction of Moyok and Atar HC II are still e \nlagging behind the projected timelines which affects health service delivery. \nThe construction of Kitawoi SS is behind the projected \u00b0 \ntimelines which affects the education service delivery. \nThe Accounting Officer explained that the funds, which remained as unspent, were for construction of staff houses in Atar and Moyok HCIIIs and wages for secondary teachers. The Contractor had capacity gaps of both technical and financial and even abandoned the sites. The contract was terminated in May 2023 and the period was too short to secure another contractor. Whereas for secondary wage balances because of the MOES failure to recruit and post teachers.", "metadata": {"headings": [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}, [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}], [{"headings_0": {"content": "eT", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 10, "level": 8}}]], "page": 10, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fx", "metadata": {"headings": [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], "page": 11, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lack of appropriate performance indicators and targets 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. \nNo Observation \nee \nTable showing No performance indicators and targets Catego No. or of No. of No of Expenditure ry of output activiti Activiti activiti Amount (UGX) output s es in es with es \ns sample the clear withou \nd output perfor t clear \ns mance perfor \nindicat mance \nors \nindicat \nand \nors targets and target s \nFully 7 17 17 0 14,132,56157 quantifie \nd \noutputs \nOutputs 0 0 0 not fully \nquantifie \nd \n% \nImplementation of outputs \nI assessed the implementation of Seven (7) outputs with The \nAccounting seventeen (17) activities worth UGX. 14,132 Bn and noted that; \nOfficer should", "metadata": {"headings": [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}, [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}], [{"headings_0": {"content": "Fx", "page": 11, "level": 2}}, {"headings_1": {"content": "eT", "page": 10, "level": 3}}]], "page": 11, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "complete", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], "page": 12, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the \ne Four (4) outputs with thirteen (13) activities and outstanding planned expenditure of UGX.13.7Bn were partially implemented. activities. \nRefer to appendix 2. \ne Three (3) outputs with four (4) activities and expenditure \nworth UGX.0.39Bn were fully implemented. Refer to \nappendix 1. \nTable showing performance indicators and targets Catego No. No of No. of No of No of Expenditure ry of of activiti Activit activiti activit Amount (UGX) output outp es in ies es ies \ns uts the fully partial not \nasse output imple ly imple \nssed s mente imple mente \nd mente d \nd \nFully 3 4 4 0 0 390,141,081 impleme \nnted \noutputs \nPartially 0 13,742,415,076 impleme \n0 \nObservation ~- Recommendation were demanding for variation of contract but the MoES took time \nto approve. Going forward, we are going to ensure full \nimplementation of planned outputs. \n1.7 \nDelivery of Services from Implemented Activities \nT undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations:", "metadata": {"headings": [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}, [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}], [{"headings_0": {"content": "complete", "page": 12, "level": 8}}, {"headings_1": {"content": "Fx", "page": 11, "level": 2}}]], "page": 12, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\ |", "metadata": {"headings": [{"headings_0": {"content": "\\ |", "page": 15, "level": 4}}, {"headings_1": {"content": "complete", "page": 12, "level": 8}}], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ear contra", "metadata": {"headings": [{"headings_0": {"content": "\\ |", "page": 15, "level": 4}}, {"headings_1": {"content": "complete", "page": 12, "level": 8}}], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "period", "metadata": {"headings": [{"headings_0": {"content": "period", "page": 15, "level": 1}}, {"headings_1": {"content": "\\ |", "page": 15, "level": 4}}], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \\|06- (Construction off Water \\| 156,138,000 he ccess tq Access to Natural \\|Kaptoyoy GFS! developm \nconstruction j\\|clean water clean water Resour [Phase 2 in\\| ent grant \nof to Kaptoyoy,) has been ces, Kaptoyoy Sub\\} (Piped \nthe GFs at \\|Sundet and) achieved Environ [County water, Kaptoyoy andj\\|Pangeni \nment, Sighting, and installation Jachieved Climate \\{drilling and) of Rural \nof \nChange installation water \nboreholes atl \nLandiboreholes in and \nSundet and \n, \nAnd Sundet and\\} Sanitation \nPangani were \nWater \\|Pangani grant) completed in \n1 ime and \nI \nunctional", "metadata": {"headings": [{"headings_0": {"content": "period", "page": 15, "level": 1}}, {"headings_1": {"content": "\\ |", "page": 15, "level": 4}}, [{"headings_0": {"content": "period", "page": 15, "level": 1}}, {"headings_1": {"content": "\\ |", "page": 15, "level": 4}}]], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L otal 3,780,616,000", "metadata": {"headings": [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29th November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report, and below is a summary of the key findings from the Audit; \nKween DLG had a wage budget of UGX.17,169,871,997, out of which \nObservation --- - - +-- \nRecommendation \nApprov Revised Warran Unspent Budget ts UGX. Balance UGX. Bn Bn \nUGX. Bn \n17.478 \n0.168 \nFrom the analysis, I noted that there was an under absorption of", "metadata": {"headings": [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}, [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}], [{"headings_0": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, {"headings_1": {"content": "period", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.168,156,011.", "metadata": {"headings": [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], "page": 16, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed to the delayed recruitment of teacher. Therefore, the funds that was meant to pay their salaries was remitted back to Treasury. \nValidation of employees on the entity payroll \nThe District had 1,439 employees on the IPPS/HCM payroll of which \nThe Accounting 1,277 (88.7%) were fully verified, 6 (0.4%) partially verified, and \nOfficer should 156 (10.9%) did not show up. In addition, 47 individuals had not \nuse the verified accessed the payroll by end of June 2023. These were captured as \npayroll as a basis new records in my determination of the District wage bill. \nof updating monthly payrolls The summary of the validation exercise is shown in the table below; \nfor paying employee \nDetails \nNo. of Annual base (UGX) \nemoluments. Indivi \nduals The Accounting Number of staff as per the 1,439 \npayroll (June 2023 \nValidated as follows; \n17,576,929,980 Officer should engage the concerned \nTotal number of staff \n15,803,175,084 Service Commission and verified (complete/fully \nverified) (A) obtain minute Partially verified(individuals 6 \n32,189,760 extracts within the appropriate whose information availed \ntime frame for at the physical verification \nthe validation of did not fulfil all the \nthe employees by requirements) (B \nMinistry of Public Not verified (appeared for \nService. \nvalidation but not verified) \nThe total number of 109 individuals who did not appear for headcount (no- shows) (D) (Accounted for \nand not accounted for, \nThe Ministry of 1,741,565,136 \nPublic Service should make arrangements to validate any staff who have been \nObservation = = \nRecommendation documents to confirm their existence and regularity of \nrecruitment. \nThe Ministry of Public Service The verified employees have been included on the validated \nand the payroll for the District, which has been presented to the \nAccounting Minister of Finance, Planning and Economic Development and \nOfficer should copied to the Ministry of Public Service for further delete this management. category of employees and b) 6 (0.4%) employees appeared for headcount were partially \nthe matter be validated due to lack of minutes/extracts from other Service", "metadata": {"headings": [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}, [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}], [{"headings_0": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, {"headings_1": {"content": "L otal 3,780,616,000", "page": 15, "level": 3}}]], "page": 16, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "investigated.", "metadata": {"headings": [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], "page": 17, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Commissions to support their first appointment. \nFailure to provide the key pre-requisite documents casts doubt \nThe Accounting on the eligibility of employees. \nOfficer should always liaise with c) Zero (0%) employees on the payroll appeared for validation but \nthe relevant did not satisfy the requirements of the validation exercise, \nstakeholders to hence were not verified. \nensure prompt updates of the d) total of 156(10.9%) employees on the payroll did not appear \npayroll going for the validation and were categorised as follows; \nforward. A follow-up of the i. One (1) employee who did not appear for the headcount were \naffected staff accounted for by the Accounting Officer as being unavailable \nshould because he was on interdiction. \nimmediately be made \nby ii. Seven (7) employees were confirmed to have exited the \nmanagement so District due to death, dismissal, abscondment, retirement, \nas to have them transfer of service, and those who are known to the access the Accounting Officer but failed to appear for validation without", "metadata": {"headings": [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}, [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}], [{"headings_0": {"content": "investigated.", "page": 17, "level": 1}}, {"headings_1": {"content": "UGX.168,156,011.", "page": 16, "level": 3}}]], "page": 17, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], "page": 17, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "justification. \ne) A total of UGX.37,241,807 was paid as salary to 7 employees in question after exit and this is considered a financial loss to Government. \nf) A total of (148) employee did not appear for the head count and could not be accounted for by the Accounting Officer. These have not been considered in the validated payroll. \ng) 47 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that the staff were genuinely", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation mn os Recommendation dates of birth, captured in the payroll and data captured by NIRA on Officer \nshould the National IDs. The information is critical in the identification of an engage the affected individual. \nstaff and ensure that employee records Inconsistent information undermines the integrity of the District\u2019s are duly updated records and may distort the retirement dates. 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 or cause early retirement Ministry of Public where length of service is shortened. \nService within a specified timeline for The Accounting Officer explained that the District always maintains \nappropriate action. the dates of birth that employees declares at the time of joining \nservice as guided by the Ministry of Public Service. \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of e The Accounting the payroll including planning, budgeting and payments for the \nOfficer should period of four years (2019/2020-2022/2023). \nensure timely reconciliation of I noted that; \nthe amounts before effecting a) I noted that there were no arrears paid in the year under \npayments. In review. addition, the amounts over b) Over-remittance of UGX.91,587,333 and under-remittance \nremitted should of UGX.35,263,975 of statutory deductions were made by \nthe entity during the period. \nbe followed up with a view of Under remittance of statutory deductions is irregular and \nrecovery. denies the Government the revenue required to deliver \nservices. In addition, it may lead to financial loss due to \nfines and penalties imposed. \ne The Accounting Officer should Cc) Over /under remittance of non-statutory deductions of \nput in place UGX.7,042,951 and UGX.3,713,657, respectively. \ncontrols to Over-remittance constrains resources allocated to pay the \nensure that non- wage bill while under-remittance creates obligations to the \nstatutory \nDistrict that could result in fines and penalties. deductions are Furthermore, over-remittance creates avenues for always siphoning funds through the creation of fictitious suppliers/", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "accurately", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "beneficiaries in the system. \ncomputed and promptly paid as d) Misclassification of wage expenditure \nper the payroll I noted that UGX.1,633,626 paid to 2 staff were charged \nregister. In on wrong account code(s) contrary to the posting terms. \naddition, the Misclassification of funds misstates wage expenditure in \namounts over \nObservation \n\u2018Recommendation \nfinancial loss to government. \ninitiate a process of Delayed removal of staff from payroll resulted into financial loss to deleting names still Government. \non the payroll and effect immediate The Accounting Officer explained that in the FY 2019/2020, this was recovery of excess due to non-availability of the IPPS in the District at the time. payments made. For However, recoveries will be made at the time of paying their staff on transfer of benefits. service, the In FYs 2020/2021-2022/2023, much as it has been stated above Accounting Officer that the retired staff had earned salary even after retiring; gratuity should initiate a was paid less the amount they had earned after retirement. \nHowever, no evidence of payment was presented for audit process \nof transfer of salary payment to verification. \ntheir new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}, [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}]], "page": 18, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the Entity Staff Establishment \nDuring the audit, I undertook procedures to review the The Accounting completeness and relevancy of the entity establishment and noted Officer \nshould that; engage relevant i) Out of 348 approved positions, a total of 145 (42) positions stakeholders \nto were filled leaving a gap of 203 (58) vacant positions. \ndevelop and ii) The entity did not have an approved and costed staff implement a costed establishment for primary, secondary and tertiary institutions staff structure for while the staff structure for health facilities issued by Ministry of the District within Health was not incorporated into the district approved the", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "payroll.", "page": 17, "level": 1}}], "page": 19, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "specific", "metadata": {"headings": [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], "page": 19, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "structure. \ntimeframe. \nThe lack of an approved up-to-date staff structure negatively impairs resource planning and mobilization. \nThe Accounting Officer acknowledged the finding. \nEMPHASIS OF MATTER \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 \nUNRECOVERED YLP AND UWEP FUNDS \nI noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX. 725,336,491 as supported by Note (22-d) at the closure of the financial year, yet the Programmes ended with the introduction of the Parish Development Model Programme.There is a risk that these funds may not be recovered from beneficiaries. \n4.0 -IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES: \nAREAS) \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}, [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "specific", "page": 19, "level": 8}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}]], "page": 19, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "specific", "page": 19, "level": 8}}], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "specific", "page": 19, "level": 8}}, [{"headings_0": {"content": "recommendations;", "page": 20, "level": 1}}, {"headings_1": {"content": "specific", "page": 19, "level": 8}}]], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DWSSCG)", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant 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. \nKween District received UGX.341,615,041, out of UGX.341,615,041 budgeted (100%) for the financial year 2022/23. Out of the UGX.341,615,041 received, the District spent UGX.341,615,041 (100%) leading to full utilization of funds. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \n=] Category Activity Planned quantity Actual quantity 1 Rural Water and Construction of \nSanitation Sub-Grant boreholes \n(traditional component) Rehabilitation of boreholes \nRehabilitation \nof \nGravity flow system \nProtection of medium 4 4 \nspring wells \nConstruction of Piped 1 1 Water Supply System", "metadata": {"headings": [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}, [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}], [{"headings_0": {"content": "(DWSSCG)", "page": 20, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Borehole", "metadata": {"headings": [{"headings_0": {"content": "(Borehole", "page": 20, "level": 8}}, {"headings_1": {"content": "(DWSSCG)", "page": 20, "level": 1}}], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pumped)solar", "metadata": {"headings": [{"headings_0": {"content": "Pumped)solar", "page": 20, "level": 8}}, {"headings_1": {"content": "(Borehole", "page": 20, "level": 8}}], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "powered", "metadata": {"headings": [{"headings_0": {"content": "powered", "page": 20, "level": 2}}, {"headings_1": {"content": "Pumped)solar", "page": 20, "level": 8}}], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Piped Water Sub-Grant Construction of Piped 1 \n1 \n~The two-UGIFT projects (the seed schools in Kaptum and Moyok, staff houses \n\u00b0 \n~~~ in Atar and Moyok) were allocated water sources. \nThe 15 implemented projects were included in the Asset register. \n\u00b0 \nThe 15 projects were fully implemented and were eligible. \n\u00b0 \nThe 15 implemented projects were derived from the District Five Year \n\u00b0 \nDevelopment Plan 2020/21-2024/25. \nThese projects had fifteen (15) sites, out of which I sampled nine (8). They \n\u00b0 \nwere all functional. \nDesks and field appraisals were undertaken for all 15 planned projects before \n\u00b0", "metadata": {"headings": [{"headings_0": {"content": "powered", "page": 20, "level": 2}}, {"headings_1": {"content": "Pumped)solar", "page": 20, "level": 8}}, [{"headings_0": {"content": "powered", "page": 20, "level": 2}}, {"headings_1": {"content": "Pumped)solar", "page": 20, "level": 8}}]], "page": 20, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "powered", "page": 20, "level": 2}}], "page": 21, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "80 out of 160 (50%) of the existing water sources, and 20 out 20 (100%) of \u00b0 \nthe new sources were tested were found to be suitable for human", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "powered", "page": 20, "level": 2}}], "page": 21, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "consumption.", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], "page": 21, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Sampled 9 out of the 15 sites of implementation had water user \u00b0 \ncommittees that were functional. \nAll grant funds were accounted for. \n\u00b0 \n4.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.1.2.1 Preparation and submission of quarterly report \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadline for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted performance reports for 3 of the quarters timely and delayed on one as shown in the table below; \nNo Details Deadline for Actual date of Comment submission \nsubmission \n1 uarter One 10\" October, 2022 10% October,2022 Timely \n2 uarter Two 10\" January, 2023 10\" January,2023 Timely 3 Quarter Three 10\" April, 2023 4 July, 2023 Delayed \n4 uarter Four 1 Ot July, 2023 7% July,2023 Timely \nDelayed preparation and submission of quarterly three report causes delays in taking corrective measures hence negatively affecting implementation timeliness and", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}, [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], [{"headings_0": {"content": "consumption.", "page": 21, "level": 2}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}]], "page": 21, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 21, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 21, "level": 2}}], "page": 21, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As such, GoW 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. \nKween District received UGX.4,360,113,741, out of UGX.4,360,113,741 budgeted to the implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 21, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 21, "level": 2}}, [{"headings_0": {"content": "quality.", "page": 21, "level": 1}}, {"headings_1": {"content": "consumption.", "page": 21, "level": 2}}]], "page": 22, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ SN |", "metadata": {"headings": [{"headings_0": {"content": "[ SN |", "page": 22, "level": 3}}, {"headings_1": {"content": "quality.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], "page": 22, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1 \\| Construction of seed school at Kaptum [2 \\| Construction of seed school at Moyok \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.2.1 Positive observations \noe In the budget allocation for health development, the available funds were allocated 100% to new construction including Geotechnical Investigation on the selected sites for construction of staff houses at Atar and Moyok HC III and Provision of auxiliary structures for support services. \nThe implemented projects were derived from the district work. \noe \n4.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.2.3 Funding and Absorption \nOut of the approved budget of UGX.4,360,113,741, the district received UGX.4,360,113,741 (100%) resulting in no short fall; Out of the received funds, UGX.4,175,332,989 (95.8%) was spent, thus leaving UGX.184,780,752 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget Release (UGX) funding absorption \n4.2.4 ~ UGIFT infrastructure Projects implemented:on untitled Land \nThe PS/ST in a letter dated 04\u00b0 November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which eight (8) UGIFT infrastructure projects worth UGX.7,343,395,662 were implemented. Details are in the table below; \nProject \nLand I Land Size \\| Contract Location (Acres) Amount Construction of Twin house at Moyok Sub- \\| 0.244 HQ \\| 73,603,000", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}, [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 22, "level": 2}}, {"headings_1": {"content": "[ SN |", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Moyok", "metadata": {"headings": [{"headings_0": {"content": "Moyok", "page": 23, "level": 8}}, {"headings_1": {"content": "Activity", "page": 22, "level": 2}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 23, "level": 1}}, {"headings_1": {"content": "Moyok", "page": 23, "level": 8}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of twin staff house Kitawo Sub- at Terenboy HC III \ncounty \n1 Arce 191,563,940 \nocr of Moyok HC II to Moyok Sub- \\| 1 acre", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 23, "level": 1}}, {"headings_1": {"content": "Moyok", "page": 23, "level": 8}}, [{"headings_0": {"content": "county", "page": 23, "level": 1}}, {"headings_1": {"content": "Moyok", "page": 23, "level": 8}}], [{"headings_0": {"content": "county", "page": 23, "level": 1}}, {"headings_1": {"content": "Moyok", "page": 23, "level": 8}}]], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "618,947,797", "metadata": {"headings": [{"headings_0": {"content": "618,947,797", "page": 23, "level": 3}}, {"headings_1": {"content": "county", "page": 23, "level": 1}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HC IIT county \nConstruction of Seed School Kaptum Sub- 7 Acres", "metadata": {"headings": [{"headings_0": {"content": "618,947,797", "page": 23, "level": 3}}, {"headings_1": {"content": "county", "page": 23, "level": 1}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,851,536,071", "metadata": {"headings": [{"headings_0": {"content": "2,851,536,071", "page": 23, "level": 3}}, {"headings_1": {"content": "618,947,797", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at Kaptum [gent \nConstruction of Seed School Moyok Sub- 7 Acres \n2,851,536,071 ] at\\_Moyok \\| county Kwosir 7 \nUpgrade of Benet and Benet \n2 Acres 1,105,700,000 Kaptum HC II to HC III \nSub-county \nKaptum, \u00a5%, acres \nKaptum sub \ncounty \nKitawoi Seed School Kitawoi Sub- 10 Acres 2,028,107,931 \nL \ncounty \nUpgrade of Terenboy HCII to Kitawo Sub- 1 Arce", "metadata": {"headings": [{"headings_0": {"content": "2,851,536,071", "page": 23, "level": 3}}, {"headings_1": {"content": "618,947,797", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "473,936,923", "metadata": {"headings": [{"headings_0": {"content": "473,936,923", "page": 23, "level": 3}}, {"headings_1": {"content": "2,851,536,071", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HC III county", "metadata": {"headings": [{"headings_0": {"content": "473,936,923", "page": 23, "level": 3}}, {"headings_1": {"content": "2,851,536,071", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total 7,343,395,6622 |", "metadata": {"headings": [{"headings_0": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}, {"headings_1": {"content": "473,936,923", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that the titling of land is being undertaken in phases due to the funding constraint", "metadata": {"headings": [{"headings_0": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}, {"headings_1": {"content": "473,936,923", "page": 23, "level": 3}}, [{"headings_0": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}, {"headings_1": {"content": "473,936,923", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer was advised to source for funding to have the land on which the projects have been implemented titled. \n4.2.5 \nInspection of UGift activities 2022/23 \nSN Project Inspection \u00bb!-Pictorial Evidence Recommendation - \n---- \nRemarks \nContract Amount The contract \nmanagement UGX.316,097,246 agreement \nshould fast track \nexpired and it \nthe completion of Amount paid for was not renewed \nthe project both Moyok and Atar looking for a new \nto inspection date: contractor \nUGX.67,103,806 \nStaff house at Atar The work at \nI advised the \nstopped at rig \nAccounting Officer At Atar sub county beam level \nto fast track the \nContractor: New \ncompletion of the chapter The site is project abandoned since \nMay 2023 \nThe contract \nagreement expired and it was not renewed \nlooking for a new contractor \nConstruction of seed The contractor is \nThe Accounting \u2014 \npe, \nschools in Kaptum ahead of > RK \\| Officer was \\|) \nschedule and has > \nadvised to ensure \nAt Kaptum sub roofed \nthat the contractor \ncounty fully completes and Contractor: \nhands over the \nTrinity Technical ICT/ Library \nproject as per the Services Ltd block contract \nMultipurpose Hall requirements. The labs \nContract Amount 3 units of staff UGX.5,703,072,142 houses \nAmount paid to \ninspection date: The toilets are at UGX.3,010,044,798 roofing level \nAt time of \ninspection on 25th October \n2023 two of the \nclassroom blocks \nProject (ee Pictorial Evidence: - ceeineaten) Remarks \nUGX.5,703,072,142 hall \nunits of \nAmount paid to staff houses \ninspection date: \nUGX.3,010,044,798 The labs and \ntoilets \nAs a result, the intended Education and Health service delivery was delayed. The Accounting Officer explained that works would be expedited. \nRecommendation \nThe Accounting Officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n4.2.6 The status of implementation of UGIFT activities for Financial year 2021/22 \nA review and physical inspection of UGIFT activities partially/not implemented in the financial year 2021/22 revealed the following; Details are in the table below; \nProject \\| Photo Inspection Remarks Upgrade of \nThe structures are complete and Terenboy from HC \nequipment delivered but not II to HC III \ncommissioned due to defects \nBy Geomax engineering Itd Contract Amount", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Total 7,343,395,6622 |", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.473,936,923", "metadata": {"headings": [{"headings_0": {"content": "UGX.473,936,923", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of staff house at Terenboy HC II", "metadata": {"headings": [{"headings_0": {"content": "UGX.473,936,923", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kal \u00a9", "metadata": {"headings": [{"headings_0": {"content": "Kal \u00a9", "page": 25, "level": 3}}, {"headings_1": {"content": "UGX.473,936,923", "page": 25, "level": 3}}], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "in Kitawoi Sub \n\\\\", "metadata": {"headings": [{"headings_0": {"content": "Kal \u00a9", "page": 25, "level": 3}}, {"headings_1": {"content": "UGX.473,936,923", "page": 25, "level": 3}}], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \nAt the time of inspection 25\" October 2023the contactor was still on site rectifying the defects \n\\| \nThe district got funds under UGIFT of UGX.150m which was not enough \nThe budget to completion was UGX.218m without VAT 258m Retention funds for Kaptum and \n\u201eProject Photo- Inspection-Remarks : \n- \nUpgrade of Kaptum \nThe original was 1.3 Bn for 2 (Kaptum SC) and \nsites. Amount Advance of 415m Benet (Kwosir \nDuring implementation on at SC) HC II to \n45% the site was abandoned HC III \nwhen 279m was not yet recovered. \nContract Amount \nThe advance guarantee had UGX.414,417,623 \nexpired The remaining funds for \\| \nthe works are estimated to cost", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}, [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}], [{"headings_0": {"content": "County", "page": 25, "level": 3}}, {"headings_1": {"content": "Kal \u00a9", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "ii", "page": 26, "level": 3}}, {"headings_1": {"content": "County", "page": 25, "level": 3}}], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "414,417,623 for two sites \nThe funds have been secured and", "metadata": {"headings": [{"headings_0": {"content": "ii", "page": 26, "level": 3}}, {"headings_1": {"content": "County", "page": 25, "level": 3}}], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bee", "metadata": {"headings": [{"headings_0": {"content": "Bee", "page": 26, "level": 2}}, {"headings_1": {"content": "ii", "page": 26, "level": 3}}], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the new contract is awaiting Unfinished mat ernity at Benet \ncontract \nsigning", "metadata": {"headings": [{"headings_0": {"content": "Bee", "page": 26, "level": 2}}, {"headings_1": {"content": "ii", "page": 26, "level": 3}}, [{"headings_0": {"content": "Bee", "page": 26, "level": 2}}, {"headings_1": {"content": "ii", "page": 26, "level": 3}}]], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Unfinishe", "metadata": {"headings": [{"headings_0": {"content": "Unfinishe", "page": 26, "level": 4}}, {"headings_1": {"content": "Bee", "page": 26, "level": 2}}], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ave \nUnfinished", "metadata": {"headings": [{"headings_0": {"content": "Unfinishe", "page": 26, "level": 4}}, {"headings_1": {"content": "Bee", "page": 26, "level": 2}}, [{"headings_0": {"content": "Unfinishe", "page": 26, "level": 4}}, {"headings_1": {"content": "Bee", "page": 26, "level": 2}}]], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mat", "metadata": {"headings": [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "erni at at ar ean Kaptum a eee ad at \nSupply of \ncomputers and \naccessories in Kitawoi \nseed school 2020/21. \nMFI \ndocument solutions \nContract Amount: UGX.153,798,899 Supply of science kits and chemical reagents for Kitawo seed school \nBy Tesla associates) \nContract Amount: UGX.56,000,000 \nComputers furniture the equipment is stores since the labs are not yet complete \nThe labs are complete the gas, water and electricity not installed The science kits and chemical reagents are not kept in a secure place. \n\\| Project \nInspection Remarks: \n~\\*~: \n\\| PSS Seon eee Nocti eed Rese \noes \ntaff houses not complete but in use \nUnless the above-identified challenges are corrected, there is a risk delays in achieving project objectives in of receipt maternity facilities for the community and staff houses for the health works. \nThe Accounting Officer revealed that management would engage the affected contractors so to address the shortcomings. \nThe Accounting Officer should address the above concerns and ensure timely project", "metadata": {"headings": [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}, [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}], [{"headings_0": {"content": "mat", "page": 26, "level": 2}}, {"headings_1": {"content": "Unfinishe", "page": 26, "level": 4}}]], "page": 26, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}], "page": 27, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the received education development grant of UGX. 255,505,233 for the construction of; two (2) classroom blocks, rehabilitation of one (1) classroom block, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}, [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 27, "level": 1}}, {"headings_1": {"content": "mat", "page": 26, "level": 2}}]], "page": 27, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 27, "level": 1}}], "page": 27, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The maintained an up to date asset register of education facilities showing the e \n4.3.2.1 Review of Budgeting and-allocation", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 27, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 27, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 27, "level": 1}}]], "page": 27, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], "page": 28, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 90.6 % to capital expenditure instead of the required minimum of 95% leading to under allocation by UGX. 11,150,971 (4.4%) while Investment service costs were over allocated by UGX. 11,150,971 (4.4%). \nMain Threshold as Actual Approved Variance Audit Expenditure per the percentage budget remark guidelines (budget) (A-B) \nCapital At least 95% \nUnder \nexpenditure \nallocation \nInvestment More than zero 23,926,233 Over service costs but up to 5% \nAllocation [eta a ee 255/505) 288 \nUnder allocation of funds to capital investments denies the intended service delivery from the infrastructure and may encourage allocation of funds to ineligible activities of monitoring. \nManagement acknowledged the anomaly was attributed to new staff who had not internalised the guidelines and moving forward they would correct the errors. \nI advised the Accounting Officer to ensure staff are inducted/trained before they are assigned duties \n4.3.2.2 Inspection for service delivery under the Education Development Grant \nI sampled five (5) projects with a total expenditure of UGX.372,341,539 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSN Project \nInspection \u00b0 \\* \\| Pictorial Evidence \nRecommendation Remarks \nUGX.15,000,000 \nTotal spent:", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}, [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}], [{"headings_0": {"content": "a)", "page": 28, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 27, "level": 1}}]], "page": 28, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.15,000,000", "metadata": {"headings": [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Construction of The classrooms \ne The constructed class 2 classroom are completed \nroom should be put to blocks at however the \nuse \nCheborom PS building is not \nyet in used \nContractor: Sky Yet the \nExtra \nclassrooms Enterprises Ltd. being utilized one \nare dilapidated with Amount paid: cracks which UGX.40,179,059 A danger to the pupils The others \nare", "metadata": {"headings": [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}, [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}], [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}], [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}], [{"headings_0": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "a)", "page": 28, "level": 2}}]], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "temporal", "metadata": {"headings": [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "structures \nConstruction of The other 2 classrooms at structures in the \ne The school should be Kapchekwok PS School are \nallocated more temporal and classrooms yet \nthe Contractor: population is big Benet \nConstruction &", "metadata": {"headings": [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}, [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "temporal", "page": 29, "level": 1}}, {"headings_1": {"content": "UGX.15,000,000", "page": 29, "level": 3}}]], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Engineering", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services Ltd. \nAmount paid: hr abe ao \nX UGX.65,610,652 \nRenovation of 3 The works \ne The school should be classroom were allocated more blocks at Tarak completed in \nclassrooms \nThe Accounting Officer should ensure that the facilities: are fully completed and made - functional in order to improve the much needed service delivery. \n4.4 MICRO SCALE IRRIGATION \nThe GoU is implementing the micro scale irrigation programme in Kween District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKween District received UGX. 294,825,140, out of UGX.294,826,000 budgeted (99.9 %) to implement the following activities. \nCategory Activity Planned Actual quanti \nquanti Complementary Awareness for leaders 622 622 services Mobilization/awareness for/of farmers 1,500 1,500 Conduct farm visits \n225 225 Capture expressions of interest/ farmer 341 \n720 registration \nSetting up demo farms \n3 3 \nI designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Program was done in accordance with the program guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}, [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}]], "page": 29, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.4.1 Positive observations \noe The funds received were spent 100% on complimentary services broken into Awareness raising for local leaders (max 15%) awareness raising for farmers (min 40%), farm visits (min 15%) and Demonstration sites set up for selected eligible farmers (Max 30%) as per the guidelines issued from the Ministry of Agriculture, animal industry and fisheries for entities under phase II \noe The funds were spent on eligible activities \no The outputs for complementary activities were adequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also prepared as required. \no The budget expenditure codes were aligned to those indicated in the guideline and confirmation of \nand actual \nin relation to \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kween. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}, [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], [{"headings_0": {"content": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}]], "page": 30, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls 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": "Engineering", "page": 29, "level": 3}}, {"headings_1": {"content": "temporal", "page": 29, "level": 1}}], "page": 32, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 34, "level": 1}}, {"headings_1": {"content": "Engineering", "page": 29, "level": 3}}], "page": 34, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that MoFPED released UGX. 1,100,000,000 out of the budgeted UGX. \u00b0 \n1,100,000,000 leading to 100% release. \nI noted that the training of Master trainers was carried out by the secretariat \u00b0", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 34, "level": 1}}, {"headings_1": {"content": "Engineering", "page": 29, "level": 3}}, [{"headings_0": {"content": "planned.", "page": 34, "level": 1}}, {"headings_1": {"content": "Engineering", "page": 29, "level": 3}}]], "page": 34, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|2 28/04/2023 |", "metadata": {"headings": [{"headings_0": {"content": "|2 28/04/2023 |", "page": 36, "level": 3}}, {"headings_1": {"content": "planned.", "page": 34, "level": 1}}], "page": 36, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,450,000,000_|", "metadata": {"headings": [{"headings_0": {"content": "2,450,000,000_|", "page": 36, "level": 3}}, {"headings_1": {"content": "|2 28/04/2023 |", "page": 36, "level": 3}}], "page": 36, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bank", "metadata": {"headings": [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], "page": 36, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|3 29/06/2023 \\| 4,800,000,000 bank \n\\| total \\| 10,100,000,000\\| \nConsequently, the objectives of the PDM in the affected parishes may not have been achieved. \nThe Accounting Officer explained that the five SACCOS Kere Kapswama, Korite, Greek River, Nasak and Sismach had Bank Accounts that were not corresponding with the registered names of the SACCOS. This had to be corrected before the funds could be remitted to their bank accounts. \nI advised the Accounting Officer to ensure that the bank accounts for the SACCOs are verified before they are forwarded to the MoFPED. \n4.5 \nReview of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\" version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide", "metadata": {"headings": [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}, [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}], [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}]], "page": 36, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201co \u201cA PDM SACCO shall hold~a General meeting to; pass byelaws;- admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e \ninternal control systems. \ne The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for e \nthat 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 District/MC/City Council, Parish and SACCO level and made the following", "metadata": {"headings": [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}, [{"headings_0": {"content": "bank", "page": 36, "level": 3}}, {"headings_1": {"content": "2,450,000,000_|", "page": 36, "level": 3}}]], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 37, "level": 1}}, {"headings_1": {"content": "bank", "page": 36, "level": 3}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 37, "level": 1}}, {"headings_1": {"content": "bank", "page": 36, "level": 3}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014-", "metadata": {"headings": [{"headings_0": {"content": "\u2014-", "page": 37, "level": 4}}, {"headings_1": {"content": "observations;", "page": 37, "level": 1}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1; HLG \nCore e The HLG Core Implementation I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "\u2014-", "page": 37, "level": 4}}, {"headings_1": {"content": "observations;", "page": 37, "level": 1}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 2}}, {"headings_1": {"content": "\u2014-", "page": 37, "level": 4}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "team was fully constituted as Officer to ensure that Teams \nper the guideline. \nPDM HLG core team is e The District prepared \\| facilitated fully carries out quarterly performance reports their functional. \nout of 4 quarterly performance", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 2}}, {"headings_1": {"content": "\u2014-", "page": 37, "level": 4}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "reports.", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 37, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 2}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e There was evidence of; Mobilization and sensitization of the various stakeholders at all levels including", "metadata": {"headings": [{"headings_0": {"content": "reports.", "page": 37, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 2}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "communities,", "metadata": {"headings": [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e There was Support for the continuous formation of PDM enterprise groups, \ne There was training of the PDM enterprise groups and SACCOs, and continuous data collection at household and community levels. \noe I noted that the implementation and setting up structures of PDM (Pillar 7) in \n2 = WEN. - Governance Observations \nRecommendation--- \nStructure \n(PDC) \nThe PDCs were fully constituted are facilitated to mobilize as per the guideline \nthe community, identify e The PDCs held 3 out 4 quarterly development priorities, meetings. monitor resource e Did not prepare parish priorities utilization and hold and action plans for the FY meetings quarterly", "metadata": {"headings": [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}, [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}], [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}], [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}], [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}], [{"headings_0": {"content": "communities,", "page": 37, "level": 8}}, {"headings_1": {"content": "reports.", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 38, "level": 8}}, {"headings_1": {"content": "communities,", "page": 37, "level": 8}}], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The PDCs prepared 3 out 4 quarterly performance reports. \ne The PDCs received UGX. \n250,000 for each quarter (quarter 2,3 and 4) three quarters instead of Four", "metadata": {"headings": [{"headings_0": {"content": "2022/2023.", "page": 38, "level": 8}}, {"headings_1": {"content": "communities,", "page": 37, "level": 8}}, [{"headings_0": {"content": "2022/2023.", "page": 38, "level": 8}}, {"headings_1": {"content": "communities,", "page": 37, "level": 8}}]], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The delay in the implementation of pillar 7 led to the delay in the mobilisation of the communities and \nidentification of development priorities, thus undermining the objectives of the PDM. \nThe Accounting Officer attributed this to the of funds delayed release of funds. \nGeneral \ne 1 out of 10 sampled SACCOs did I advised the Accounting Meetings by \nnot hold a general meeting. \nOfficer to sensitize SACCO \nPDM SACCOs e 9 SACCOs held their first general leaders to ensure AGMs meeting more than 1 month are timely held as per the after their registration.", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}, [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}], [{"headings_0": {"content": "quarters", "page": 38, "level": 8}}, {"headings_1": {"content": "2022/2023.", "page": 38, "level": 8}}]], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "byelaws.", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 2}}, {"headings_1": {"content": "quarters", "page": 38, "level": 8}}], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e In 9 SACCOs, a\\_ leadership vetting committee was elected and inaugurated \ne In 9 PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was approved and included in the minutes. \ne 9 PDM SACCOs had training of the PDM SACCO members \nduring the meeting \n4.6 Review of Training Implementation Activities", "metadata": {"headings": [{"headings_0": {"content": "byelaws.", "page": 38, "level": 2}}, {"headings_1": {"content": "quarters", "page": 38, "level": 8}}, [{"headings_0": {"content": "byelaws.", "page": 38, "level": 2}}, {"headings_1": {"content": "quarters", "page": 38, "level": 8}}], [{"headings_0": {"content": "byelaws.", "page": 38, "level": 2}}, {"headings_1": {"content": "quarters", "page": 38, "level": 8}}], [{"headings_0": {"content": "byelaws.", "page": 38, "level": 2}}, {"headings_1": {"content": "quarters", "page": 38, "level": 8}}]], "page": 38, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accessing |", "metadata": {"headings": [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}], "page": 39, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 27 of PDM - A LG Guide for Supporting HH & EGs in \nLoans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \nAfter the orientation workshop, each Master ToT DPOs & DCOs shall facilitate \u00b0 \nToT workshops at each of the Higher Local Governments (HLG), which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \nThe LGs, prior to implementing all the other PDM activities shall train and \u00b0 \ncontinue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \nThe activities at the parish level shall include training of households and \u00b0 \nenterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature of Observations \nRecommendation training \\_", "metadata": {"headings": [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}, [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}], [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}], [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}], [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}]], "page": 39, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the The training of trainers (Core I advised the ToTs and Core PDM Implementation team) was carried out; \nAccounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Accessing |", "page": 39, "level": 6}}, {"headings_1": {"content": "byelaws.", "page": 38, "level": 2}}], "page": 39, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], "page": 39, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The training of trainers was attended to ensure that Teams at HLG level by prescribed cadres \nconsolidated \noe The consolidated report was not training reports are prepared and submitted to the PDM prepared \nand National Coordinator \nsubmitted to the Secretariat \nas The District was required to mobilize required participants for the training by the \nmaster trainers, this was done and \nreports made by Master Trainers who \nwere sent by the PDM secretariat. \nThe Accounting officer explained that \nthey had no control over the preparation \nof this report because is an activity \ncoordinated and carried out the \n4.6.1 Registration of PDM SACC9s and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}, [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}]], "page": 39, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nNature of Observations Recommendation registration \nLicensing of PDM I noted that all 10 sampled SACCOs I advised the SACCOs Under the were not licensed to take on the Accounting Officer Microfinance \nbusiness of lending under Microfinance to engage the Institutions Money Institutions money lenders act \nrelevant authorities \nLenders Act \nAs a result, enforcement of recovery of on the matter. PRF from beneficiaries by the PDM \nSACCOs may be legally challenged \nleading to loss of funds. \nSN Nature of Observations: ~- \nRecommendation registration \nto achieve pillar objectives. \nall members. \nThe Accounting Officer explained that all information/register of households who belong to the PDM SACCO are kept in a parish management information system", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}, [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}], [{"headings_0": {"content": "Implementation", "page": 39, "level": 2}}, {"headings_1": {"content": "Accessing |", "page": 39, "level": 6}}]], "page": 40, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDMIS).", "metadata": {"headings": [{"headings_0": {"content": "(PDMIS).", "page": 41, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 2}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Signing of PRF According to the PDM focal person, I advised the", "metadata": {"headings": [{"headings_0": {"content": "(PDMIS).", "page": 41, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 39, "level": 2}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 41, "level": 8}}, {"headings_1": {"content": "(PDMIS).", "page": 41, "level": 1}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.1 Bn was transferred to the 10] Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 41, "level": 8}}, {"headings_1": {"content": "(PDMIS).", "page": 41, "level": 1}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Agreements", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 41, "level": 8}}, {"headings_1": {"content": "Financing", "page": 41, "level": 8}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sampled SACCOs after the signing PRF to", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 41, "level": 8}}, {"headings_1": {"content": "Financing", "page": 41, "level": 8}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 41, "level": 8}}, {"headings_1": {"content": "Agreements", "page": 41, "level": 8}}], "page": 41, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}, {"headings_1": {"content": "Financing", "page": 41, "level": 8}}], "page": 42, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that were inconsistent with provide an explanation", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}, {"headings_1": {"content": "Financing", "page": 41, "level": 8}}], "page": 42, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 42, "level": 8}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}], "page": 42, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the LG selected priority for the failure to commodities. implement prioritized \u00b0 71 out of 105 farmer projects. \n\u2018\\| Activity Observations Recoinmeiidation \\| The Accounting Officer explained \nthat The PDM national secretariat \nguided that \u201chouseholds or groups \nof households shall be guided to \nundertake an enterprise from \nwithin the 7 priority enterprises for \nthe country, households shall be \nasked to confirm their enterprise \nselection if circumstances have \nchanged and encouraged to take \n\\| \nan enterprise with higher returns \nper acre per annum.\u201d \nInsurance Policy for I noted that not all the PRF \\| I advised the Farming Enterprises beneficiaries who carried out Accounting Officer to farming enterprises in 10 PDM engage the relevant SACCOs obtained agricultural stakeholders on the insurance policies from UAIS. \nmatter and sensitize the \nSACCO Lack of recourse in form of management about the insurance will expose the farming matter. \nenterprises to the adverse effects \nof climate change and may result \ninto failure to recover the loan \nfunds of the farmers that are not \ninsured. \nThe Accounting Officer attributed this the beneficiaries mostly being local traders and subsistence farmers therefore not appreciating the need to have an insurance license", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 42, "level": 8}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}, [{"headings_0": {"content": "Projects", "page": 42, "level": 8}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 42, "level": 8}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 42, "level": 8}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 43, "level": 2}}, {"headings_1": {"content": "Projects", "page": 42, "level": 8}}], "page": 43, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F.S. Muwang AUDITOR GENERAL \nAppendices \nList of Appendices \n: fix 4: Fully impl ted out- \nSN Program Sub-program PIAP Output \nBudget Output Number Total Out- Activities of put fully activities \\_expenditure implemented", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 43, "level": 2}}, {"headings_1": {"content": "Projects", "page": 42, "level": 8}}, [{"headings_0": {"content": "COpy", "page": 43, "level": 2}}, {"headings_1": {"content": "Projects", "page": 42, "level": 8}}], [{"headings_0": {"content": "COpy", "page": 43, "level": 2}}, {"headings_1": {"content": "Projects", "page": 42, "level": 8}}]], "page": 43, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "metadata": {"headings": [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}], "page": 44, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and 1 28,499,988 a Capital \nEducation,Sports Minimum standards met by schools \nand Monitoring \nDevelopment \nand skills \nand training institutions \n2 01-Agro- 01-Institutional 01041202-Farmers sensitised on 010016-Farmer \n189,502,202 2 Industrializatio Strengthening productivity enhancement mobilisation \nn and technologies and \nCoordination \nsensitisation \n3 18-Development 01- 1801051103-Functional 000006-Planning 172,138,891 1 Plan \nDevelopment community information system \nand Budgeting \nImplementation Planning, at parish level. services \nResearch, \nEvaluation and \nStatistics \nTotal 390,141,081 4 \n41", "metadata": {"headings": [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}, [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}], [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}], [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}], [{"headings_0": {"content": "1 12-Human Kr 1202010201-Basic Requirements ~ 000023-Inspection", "page": 44, "level": 2}}, {"headings_1": {"content": "COpy", "page": 43, "level": 2}}]], "page": 44, "document_name": "Kween District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kyangwanzi District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Kyangwanzi District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 88d557dded1e07966ed479ce23c5a13362e71a46..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kyangwanzi District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "\u00a3707 \u201cUAGINAOAG \nvanvan \nTWUANAD YOLIGNY AHL AO 3DIZI0", "metadata": {"headings": [[]], "page": 1, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AdOg", "metadata": {"headings": [{"headings_0": {"content": "AdOg", "page": 1, "level": 2}}], "page": 1, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ivan", "metadata": {"headings": [{"headings_0": {"content": "Ivan", "page": 1, "level": 6}}, {"headings_1": {"content": "AdOg", "page": 1, "level": 2}}], "page": 1, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LIAO", "metadata": {"headings": [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], "page": 1, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u20accO\u00a2 \u201cANNE OF GAGNS UVSA SHL UO \nLNSNNUSAOS \nTWOOT LOTYLSIG IZNVNDINVAD 30 SLNSWSLVLS TVIONYNIS IHL NO IVUaSNSD TOLIaNV IHL 30 LUOCTU \nVGNV9ON 30 OE Hanae SHL en \nen \nA 5 oo \nTABLE OF CONTENTS \nList Of ACFONYMS iii anne en a a a nn nn rn a anne \nBP ER cassava 1 TE EEE EEE EEE \nBasis for OpIMlor \nans aan ann zen nn nn anne nn nn anna nenn \nPAIN een 1 ae eee \n10 Implementation of the Appraves Budget... \n1 neun een ne \n2.0 Management of the Government Salary Payroll........sssssssessossecersansssseressceseeuseessesseases 7 \nGING FA GUC? 11 TE EOIN RT eEeReIERN \n3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) .........0008 11 \nJEM \n22 EEE \nManagement's Responsibility for the Financial StateMents.........c.cccsssscecesssseeesseseneeeseeeeeaes 22 Auditor\u2019s Responsibility for the Audit of Financial Statements..........::cccccccccceescssecessssseeees 23 Other Bapaftirg FROST OS nn nn saannnunienmienenvasunananmeneiyaniys 24 \nReport on the Audit of Compliance with Legislation \n24 ........u une nennnnnninu \n4.0 Implementation of the Parish Development Model ..........ccccccccssssssssssseececeseeeeeereeeaes 24 \nAPPENDICES, \n32 cccvescorsnsxenssnnns can en rn a a dT SERS aN \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}, [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}], [{"headings_0": {"content": "LIAO", "page": 1, "level": 6}}, {"headings_1": {"content": "Ivan", "page": 1, "level": 6}}]], "page": 1, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 4, "level": 8}}, {"headings_1": {"content": "LIAO", "page": 1, "level": 6}}], "page": 4, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], "page": 4, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government \nGoU Government of Uganda \nHCMS \nHuman Capital Management System ICT \nInformation and Communication Technology INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Financial and Accounting Manual, 2007 LGPPDA \nLocal Government Public Procurement and Disposal Authority LLG \nLower Local Governments LR Local Revenue MDAs \nMinistries, Departments and Agencies MoES \nMinistry of Education MoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development MoH \nMinistry of Health MoLG \nMinistry of Local Government NAA \nNational Audit Act NTR Non-Tax Revenue OAG \nOffice of the Auditor General PBS \nProgram Budgeting System PCA \nPayroll Consults Africa PDMS \nPayroll Deduction Management System PDU \nProcurement & Disposal Unit PFMA \nPublic Finance Management Act PFMR \nPublic Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}, [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}], [{"headings_0": {"content": "Meaning", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 8}}]], "page": 4, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 1}}], "page": 4, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury TSA \nTreasury Single Account TSSA Treasury Sub Single Account UBA \nUganda Banker\u2019s Association UCF \nUganda Consolidated Fund UCLA \nUganda Consumer and Lender\u2019s Association", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 1}}, [{"headings_0": {"content": "PS/ST", "page": 4, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 1}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 2}}, {"headings_1": {"content": "Meaning", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], "page": 4, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KVYANKWANZI DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Kyankwanzi District Local Government, which comprise the Statement of Financial Position as at 30\u201c 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 Kyankwanzi 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": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}, [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kyangwanzi 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's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming \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 the 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.37,231,007,980 out of which UGX.34,461,949,092 (93%) was warranted as shown in the table below; \n'SN Details \\| Budget Warrants % age of \u0131 UGX (A) UGX (B) warrants (B/A) 1 Recurrent . .20,853,343,789 20,853,340,784 100", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}, [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 8}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 2}}]], "page": 5, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Wage)", "metadata": {"headings": [{"headings_0": {"content": "(Wage)", "page": 6, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 8}}], "page": 6, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Recurrent (Non- 8,722,486,967 6,423,080,110 74", "metadata": {"headings": [{"headings_0": {"content": "(Wage)", "page": 6, "level": 8}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 8}}], "page": 6, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wage)", "metadata": {"headings": [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], "page": 6, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Development 7,655,177,224 7,185,528,198 94 Total 37,231,007,980 34,461,949,0092 93 i \nOut of the total warrants of UGX.34,461,949,092, I reviewed expenditure on activities worth UGX.25,775,384,204 (75%) as summarised in the table below; \nSn Details Actual Cumulative Cumulative expenditure Actual %age out of (UGX) expenditure total warrants 1 Wage expenditure 19,940,715,607 19,940,715,607 58 \n2 PDM expenditure 116,794,878 \\_20,057,510,485 \\| 58 3 Education 258,587,008 20,316,097,493 59 Development Grant - \nFormerly SFG \n\\_\\_\\_\\_ oo \\\\ \\| \n4 Microscale irrigation 293,786,055 20,609,883,548 \\| 60 \\_ Projects \npene \n. \n. \nnn 5 UGIFT (Infrastructure) 3,750,769,919 24,360,653,467 71 \n6 District Rural Water 652,670,174 25,028,138,447 \\| 73 \n\\| Supply and Sanitation \n\\| \\| \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review. \nNo Observation Recommendation \n1.1 Revenue Performance Performance of Local Revenue \nAccording to the approved budget, the entity was supposed to The", "metadata": {"headings": [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}, [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "(Wage)", "page": 6, "level": 8}}]], "page": 6, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collect Local revenue of UGX.680,906,000; However, by the end Officer \nwas \nof the year only UGX.713,981,663 had been collected commended for representing 105% performance as shown in the table below and realizing \nexcess \ndetailed in Appendix 1. \nlocal revenue. \n\\| \\| \\| Actual ioc \\| No Source Approved Variance \\{nee \\_\\| budget \u2014 \\|Coletion\u00d6 \\| DO \\| EF tax 230,000,000 268,753,680 \\| 38,753,680 \\| \\| Revenues Fens \\| \\|2 Non-Tax \\| 450,906,000 \\| 445,227,983 5,678,017 \\| \n\\| \\| atu tle \\| a Rees \\| 000 Total 680,906,000 713,981,663 \\| -33,075,663 \\| \\| \n\\| \nRevenue \\| Lese u =] \nThe Accounting Officer explained that the over performance was partly attributed to the Migration on the IRAS online platform for local revenue collection. \n1.2 Performance of GOU warrant \nThe entity had an approved budget of UGX.36,550,101,980 from The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}]], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the various programmes out of which Officer should; UGX.33,882,158,410 was warranted resulting in to a shortfall of \u00a9 engage MoPED UGX.2,667,943,570 representing 93% performance. \nand MoH to \nensure that they The UGX.2,545,856,251 that was not warranted was meant for \ncommunicate \nthe following key activities which were either partially or not \nrealistic IPFs that implemented at all as detailed in Appendix 3. \ncan be fully funded. \nThe Accounting Officer explained that; \noe roll over the \no There were budget cuts during the year, under Uganda Road \npartially and not fund resulting into partial release of emergency funds under", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}]], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 8}}], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the Integrated Transport Infrastructure & Services. \nactivities for \no Unrealized funds from GAVI and Global fund were for planned", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 8}}, [{"headings_0": {"content": "implemented", "page": 7, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 8}}]], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 7, "level": 8}}, {"headings_1": {"content": "implemented", "page": 7, "level": 8}}], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Routine immunization and Covid-19 interventions. \nin the net \nfinancial year. \no Delivery of education services was delayed to the beneficiaries due to failure to commence the Construction of Ntwetwe Seed Secondary school. \n\u00b0 Few existent staff are fatigued due to failure to recruit new staff thus reducing their overall productivity and service", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 7, "level": 8}}, {"headings_1": {"content": "implemented", "page": 7, "level": 8}}, [{"headings_0": {"content": "implementation", "page": 7, "level": 8}}, {"headings_1": {"content": "implemented", "page": 7, "level": 8}}], [{"headings_0": {"content": "implementation", "page": 7, "level": 8}}, {"headings_1": {"content": "implemented", "page": 7, "level": 8}}]], "page": 7, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 8, "level": 1}}, {"headings_1": {"content": "implementation", "page": 7, "level": 8}}], "page": 8, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed; \ne delayed commencement for the construction of Ntwetwe Seed school, whose construction to delayed procurement and technical issues under the hybrid procurement process \ne the centralization of the procurement process and the lotting of several contracts of different geographical terrain to one contractor. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 8, "level": 1}}, {"headings_1": {"content": "implementation", "page": 7, "level": 8}}, [{"headings_0": {"content": "delivery.", "page": 8, "level": 1}}, {"headings_1": {"content": "implementation", "page": 7, "level": 8}}]], "page": 8, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of appropriate performance indicators and targets \nin the work plans \nRegulation 11 (2) b of the Public Finance Management The Accounting Regulations, 2016 states that the work plan of a vote shall Officer \nshould indicate the key performance indicators to be used to gauge the ensure Heads of out-puts. department are trained by the Part A of the performance contract for Accounting Officers planner in the outlines the core performance requirements against which their preparation \nof performance should be assessed in regard to achievement of quantified annual planned results. This requires the Accounting Officer to be work plans with assessed on the extent to which annual key performance appropriate indicators and targets are achieved for key projects and/or performance programs. indicators and", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 8, "level": 1}}, {"headings_1": {"content": "implementation", "page": 7, "level": 8}}], "page": 8, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "targets.", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], "page": 8, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the approved work plan and sampled 6 outputs with a total of 26 activities. I noted the following; \no 5 outputs with 19 activities had clear performance indicators and targets. \ne 2 output with 10 activities where 5 activities had clear performance indicators and 5 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 6 \nerformance indicators and targets \nCatego No \\_No of \\| No of No of Expenditure % \n\\| of of Activitie activiti Amount \\| \n3 \n\\| quantifi \n\\| \ned \\| \\| \\| \n[Total \\| 7 \\| 2 \\| 2 \\| 5 \\| wre \\| \\| \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that this was still a challenge to some heads of departments especially when we were adapting to the Programme Based Budgeting approach of aligning Budgets and Work plan to NDPIII program approach. \n1.5 Implementation of outputs \n\u2014\u2014 \nI assessed the implementation of seven (7) outputs with thirty- The", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}, [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}], [{"headings_0": {"content": "targets.", "page": 8, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 8, "level": 1}}], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "two (32) activities worth UGX.7,407,499,436 and noted that Officer should; \nDetails are in Appendix 7 \ne communicate \no Five (5) outputs with eighteen (18) activities and expenditure with MoES to \nworth UGX.3,574,291,391 were fully implemented. \nexpedite the \no Two (2) outputs with six (6) activities worth hybrid \nUGX. 4,645,928,351 were partially implemented. Out of the", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 8, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "targets.", "page": 8, "level": 1}}]], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "procurement", "metadata": {"headings": [{"headings_0": {"content": "procurement", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "six (6) activities, three (3) activities were fully implemented, processes \nin \ntwo (2) activities were partially implemented and one (1) order \nto \nactivity was not implemented. \nencourage", "metadata": {"headings": [{"headings_0": {"content": "procurement", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}, [{"headings_0": {"content": "procurement", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "procurement", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}]], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "timely", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "commencement \nTable showing performance indicators and targets \nand completion \nCategory \n\\| No. Ne \\| rs iz \nNo of No. of \\| MM of No of \\| Expenditure \\| of \nUGIFT \n\\| of outputs \\| of \\| activi Activit \nactiviti \\| Amount (UGX) \\| jects \\| \\| \\| s \\| es not \\| \noutp \\| ties ies \\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}, [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}], [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}], [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}], [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}], [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}], [{"headings_0": {"content": "timely", "page": 9, "level": 8}}, {"headings_1": {"content": "procurement", "page": 9, "level": 1}}]], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects.", "metadata": {"headings": [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uts in the \\| fully \\| partiall \\| imple \\| \n\u00a9 Intensify \\| \n\\|\\| \nssed \\|\" \\| \\| mente \\| implem \\| d \\| \nasse id \\| imple y \\| mente \\| \nmonitoring ent of \\| \n\\\\d jented \\| \\| \u2014\u2014\u2014 projects in order fo \nBE \nimplemented 5 \\| 18 18 \\| 0 0 \nFully \\| 3,571,250,556 \\|\\| address delays in \n\\| completion due \\| \noutputs T Eh Ai ee 7 Fixe \\| 4,645,928,351 \\_\\| to technical - \\| Partially \\| \\| \\| \\| \\| \n\\| \u2018touts a \\| \\| \n\\| implemented \\| 2 \\| 6 3 2 \\| 1 \\| \n\\| inadequacies by", "metadata": {"headings": [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}, [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}], [{"headings_0": {"content": "Projects.", "page": 9, "level": 1}}, {"headings_1": {"content": "timely", "page": 9, "level": 8}}]], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Be", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4\u2014 \\|\\| the contractors. \nimplemented 0 0 0 0 0 \\| \\| \\| \u201aoutputs\\_ rn \nTal 7 234 2\u0131 \\| 2 \\_\u0131 8217,178,907 \\| \n\\| \\| epee \\| \\| : ae \nAs result of partial and non-implementation of the following planned activities, expected health and education services have \nbeen delayed to the beneficiaries; \n1.6 \nDelivery of Services from implemented activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.6.1 Service Delivery under other service delivery Areas \nI sampled four (4) activities with a total expenditure of UGX.295,914,510 for physical inspection and assessment of service delivery indicators. Below is a summary of key observations, details of which are in Appendix 8. \nSn \\_ Focus Area", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}, [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}], [{"headings_0": {"content": "Be", "page": 9, "level": 5}}, {"headings_1": {"content": "Projects.", "page": 9, "level": 1}}]], "page": 9, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inspection Observation =", "metadata": {"headings": [{"headings_0": {"content": "Inspection Observation =", "page": 10, "level": 1}}, {"headings_1": {"content": "Be", "page": 9, "level": 5}}], "page": 10, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. Uganda Road Works were done according to The Accounting Officer \\| Fund", "metadata": {"headings": [{"headings_0": {"content": "Inspection Observation =", "page": 10, "level": 1}}, {"headings_1": {"content": "Be", "page": 9, "level": 5}}], "page": 10, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nthe BOQs, bush clearing, explained that failure to grabbling and heavy grading was provide for culverts for the \n- \n' done. \nroad was due to the \nHowever, the BOQs did not have inadequate URF budget for culvert installation which was the districts coupled with vital since the road was almost the budget cuts during the cut off by river crossings at two years.", "metadata": {"headings": [{"headings_0": {"content": "Inspection Observation =", "page": 10, "level": 1}}, {"headings_1": {"content": "Be", "page": 9, "level": 5}}, [{"headings_0": {"content": "Inspection Observation =", "page": 10, "level": 1}}, {"headings_1": {"content": "Be", "page": 9, "level": 5}}], [{"headings_0": {"content": "Inspection Observation =", "page": 10, "level": 1}}, {"headings_1": {"content": "Be", "page": 9, "level": 5}}], [{"headings_0": {"content": "Inspection Observation =", "page": 10, "level": 1}}, {"headings_1": {"content": "Be", "page": 9, "level": 5}}], [{"headings_0": {"content": "Inspection Observation =", "page": 10, "level": 1}}, {"headings_1": {"content": "Be", "page": 9, "level": 5}}]], "page": 10, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "points.", "metadata": {"headings": [{"headings_0": {"content": "points.", "page": 10, "level": 8}}, {"headings_1": {"content": "Inspection Observation =", "page": 10, "level": 1}}], "page": 10, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2. DDEG", "metadata": {"headings": [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], "page": 10, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Works were done according to The Accounting Officer the BOQs, bush clearing, grading \\| appreciated \nthe and culvert installation was done commendation. \nand the roads were in use. \nFailure to install culverts on low lying roads affects effective transportation of goods and services as well as connectivity of Towns. \nRecommendation \nThe Accounting Officer should consider making budget provisions for installation of culverts. \n1.6.2 Service Delivery under Focus Areas \nI sampled sixteen (16) out of Twenty-nine (29) activities in five (5) focus areas with a total expenditure of UGX.3,298,142,582 for physical inspection to assess key service \ncentre and renvatonf' \\| providers to \\| \\| \n\\| Renovation of 2 staff \n\\| abandon works. \\|", "metadata": {"headings": [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}, [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}]], "page": 10, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -2 staff houses at", "metadata": {"headings": [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], "page": 11, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n\\| \n\\| houses at \\| Kikonda \\| \\| \\| \\| \\| \\| \nKikonda HC HC III \\| \n\\| III \\| were still \n\\| \\| on-going. \\| \\| \n\\| \\| \\| \\| \n\\| \n\\| 2. \\| Micro- \\| Construction \\| \n\\| [The \\| \n\\| The farmer will \\| The Accounting \\| \\| scale of irrigation \\| demonstration \\| benefit from the \\| Officer \n\\| \\| irrigation \\| demonstratio \\| sites works \\| expected \n\\| appreciated the \\| \\| \nn sites \nwere done as \\| increase in the \\| commendation. \\| \n\\| \n\\| per BOQs, they \\| crop yield. \n\\| \n\\| \\| \\| were functional \\| \n\\| \n\\| and in by \\| use \\| \\| \n\\|\\_\\| \\\\ thefarmers 000 \\| 3 \\| Water Drilling and \\| Works were \\| The \n\\| \n\\| Developm \\| installation done as per \\| communities \n\\| \n\\| \nent Grant \\| of boreholes, \\| BOQs, the enjoyed \\| \n\\| \n\\| \\| \n\\| \\| production \\| water sources \\| increased \n\\| \\| \n\\| \n\\| well and a \\| were functional \\| access to safe \n\\| piped water \\| and in by \\| water. \n\\| \n\\| \\| use \\| \\| \\| supply \\| the = \n\\| \\| \n\\| \n\\| \nal System communities EEE \n4", "metadata": {"headings": [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}, [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}], [{"headings_0": {"content": "2. DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "points.", "page": 10, "level": 8}}]], "page": 11, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 4", "metadata": {"headings": [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], "page": 11, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Education Construction \\| \nWorks were \\| The students \\| \nA The Accounting \\| \\| \\| Developm \\| \\| of a\\|done \\| as per \\| benefited from Officer \n\\| \\| \\| ent Grant classroom BOQs, the \\| \\| better \n\\| appreciated the \\| block and 5 \\| structures were education \ncommendation. \\| \\| \n\\| \n\\| \\| \\| stance m functional and \\| service delivery. \\| \n\\| \\| \\| latrines use by the \\| \\| sd \\| \\{\\| \\|\\_\\| students. =\\| \\| \nRecommendation \nThe Accounting Officer should communicate with Ministry Of Finance Planning And Economic Development to ensure timely release of funds in order to facilitate timely implementation of activities. \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 \nThe District had a wage budget of UGX.19,602,521,222, out of which UGX.18,732,793,598 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget \nThe District had an approved wage budget of UGX.17,832,086,329, and The Accounting Officer obtained supplementary funding of UGX.1,770,437,894 resulting into a should liaise with revised wage budget of UGX.19,602,524,223 out of which MoFPED to ensure that UGX.19,602,521,222 (99.99%) was warranted resulting into only requested for funds unwarranted funds of UGX.3,001 (0.01%). \nare received and optimally absorbed. \nOut of the total warrants, UGX.18,732,793,598 was utilized by the \nDistrict resulting in to un-utilized warrants of UGX.869,727,624 \nrepresenting utilization of 95% as summarized in the table below and \ndetailed in Appendix 9. \n' Approv Supple Revised Warran Payment Unspent \\| \ned mentar Budget ts UGX. sUGX.Bn\\_ Balance \\_ \nBudget y UGX. UGX. Bn \nUGX. Bn UGX. Bn Bn Bn \n17.832 1.770 19.602 19.602 18.732 0.869 \n2.2 Validation of employees on the entity payroll \nThe District had 1,730 employees on the main IPPS payroll of The", "metadata": {"headings": [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}, [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "| 4", "page": 11, "level": 5}}, {"headings_1": {"content": "2. DDEG", "page": 10, "level": 3}}]], "page": 11, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 8}}, {"headings_1": {"content": "| 4", "page": 11, "level": 5}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "which 1,662 (96%) were fully verified, 22 (1.3%) were partially Officer should; verified, 24 (1.4%) were not verified and 22 (1.3%) staff did 9 Use the verified not show up. In addition, 10 individuals had not accessed the \npayroll as a basis payroll by end of June, 2023. These were captured as new \nof updating records in my determination of the entity wage bill These were", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 8}}, {"headings_1": {"content": "| 4", "page": 11, "level": 5}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "monthly payrolls", "metadata": {"headings": [{"headings_0": {"content": "monthly payrolls", "page": 12, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 8}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "captured as new records in my determination of the District for", "metadata": {"headings": [{"headings_0": {"content": "monthly payrolls", "page": 12, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 8}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paying", "metadata": {"headings": [{"headings_0": {"content": "paying", "page": 12, "level": 2}}, {"headings_1": {"content": "monthly payrolls", "page": 12, "level": 8}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wage bill. employee emoluments. \nThe summary of the validation exercise is shown in the table \nEngage the below; concerned Service Commissions and Details \nNo. of Annual base obtain minute \\| \nIndivid (UGX) extracts within an uals \nappropriate time Number of staff as per the payroll (June 1,730 \n1,522,972,104", "metadata": {"headings": [{"headings_0": {"content": "paying", "page": 12, "level": 2}}, {"headings_1": {"content": "monthly payrolls", "page": 12, "level": 8}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. frame for the Validated as follows;", "metadata": {"headings": [{"headings_0": {"content": "paying", "page": 12, "level": 2}}, {"headings_1": {"content": "monthly payrolls", "page": 12, "level": 8}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\_\\_\\| validation of the dl \n\\_ \nTotal number of staff verified 1,662 1,459,285,067 \\| employees by (complete/fully verified) (A) \nMinistry of Public", "metadata": {"headings": [{"headings_0": {"content": "paying", "page": 12, "level": 2}}, {"headings_1": {"content": "monthly payrolls", "page": 12, "level": 8}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ne EEE", "metadata": {"headings": [{"headings_0": {"content": "ne EEE", "page": 12, "level": 3}}, {"headings_1": {"content": "paying", "page": 12, "level": 2}}], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| whose 22 22,279,314 \nPartially verified (individuals \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "ne EEE", "page": 12, "level": 3}}, {"headings_1": {"content": "paying", "page": 12, "level": 2}}, [{"headings_0": {"content": "ne EEE", "page": 12, "level": 3}}, {"headings_1": {"content": "paying", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a) Out of 1,730 employees who were on the District payroll by June 2023, 1,662 (96%) appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 22 (1%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 24(1%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. \nd) A total of 12 (1%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. 6 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons including sick leave and study leave. \nii. 18 employees who were not accounted for. These payments were thus a financial loss to Government. \n\u20ac) 10 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise but they were not accounted for therefore they were not included in the validated payroll. \noe Failure to provide the key pre-requisite documents for validation casts doubt on the eligibility of employees. \noe Payments to unverified employees leads to financial loss to the Government. \nThe Accounting Officer explained that; \no further investigations of staff not verified were underway \nand will have them submitted to the District Service \nCommission for further action. \no some of the cases whose names were not on the District's \npayroll by June 2023 were employees of the District but \nwere removed from the payroll on retirement, transfer and \nabscondment. \n\\| 2.3 Inconsistencies in Employee Details \nA total of 224 employees on the payroll had inconsistencies in The", "metadata": {"headings": [{"headings_0": {"content": "ne EEE", "page": 12, "level": 3}}, {"headings_1": {"content": "paying", "page": 12, "level": 2}}, [{"headings_0": {"content": "ne EEE", "page": 12, "level": 3}}, {"headings_1": {"content": "paying", "page": 12, "level": 2}}]], "page": 13, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], "page": 13, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured Officer should engage by NIRA on the National IDs. The information is critical in the the affected staff and identification of an individual. \nensure that employee records are duly \nof the staff leavers timely. \nrecover \nthe amount \nirregularly paid. \n2.6 \nReview of the district Staff Establishment \nReview of the establishment revealed; \nThe Accounting i. Out of 406 approved positions, a total of 240 positions were Officer should; \nfilled leaving a gap of 166 vacant positions \n\u00bb Continue \nii. The entity did not have an approved and costed staff engaging the establishment for primary, secondary and tertiary District Service institutions while the staff structure for health facilities \nCommission, issued by Ministry of Health was not incorporated into the \nMinistry of Public district approved structure. Service and e Under staffing hinders the district's ability to effectively \nMoFPED to have \ndeliver services to its intended beneficiaries \nthe vacant \ne The lack of an approved up-to-date staff structure positions filled negatively impairs resource planning and mobilization. \ne continuously engage MoES and The Accounting Officer explained that; \nMoPS to develop e they were unable to fill all the vacant positions due to \nand implement a inadequate wage provided in certain departments. \ncosted staff \ne There was a recruitment ban imposed by MoPS during the \nstructure primary, Financial year 2022/23. \nsecondary and", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 13, "level": 8}}, {"headings_1": {"content": "ne EEE", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "tertiary", "metadata": {"headings": [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], "page": 14, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "institutions. \n2.4 \nEstimated Wage Budget for validated staff for FY 2023/2024 \nI developed procedures to determine the number of staff in post Ministry of Public and approved recruitments so as to obtain the expected wage Service and the cost at the entity as highlighted in the table below; \nAccounting Officer \n] Category \n\\_ Number \nshould review the \nof Re-computed approved wage employees Budget(UGX) estimates of the", "metadata": {"headings": [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}, [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}]], "page": 14, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Staff in post-refer to \ndistrict for the FY", "metadata": {"headings": [{"headings_0": {"content": "tertiary", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 13, "level": 8}}], "page": 14, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Beadenumt", "metadata": {"headings": [{"headings_0": {"content": "Beadenumt", "page": 14, "level": 3}}, {"headings_1": {"content": "tertiary", "page": 14, "level": 2}}], "page": 14, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "u \\| 2023/24 im line with Fully verified 1,662 18,110,515,554 \nPartially verffied 226351768 the results of the ee a eu IT Valle erde \u00a9 on the payroll by June 2023 \nensure accurate wage \u2014 \n(new records), \n\\| bill for the district. \nUGX.19,275,488,000 revealed an excess budget of", "metadata": {"headings": [{"headings_0": {"content": "Beadenumt", "page": 14, "level": 3}}, {"headings_1": {"content": "tertiary", "page": 14, "level": 2}}, [{"headings_0": {"content": "Beadenumt", "page": 14, "level": 3}}, {"headings_1": {"content": "tertiary", "page": 14, "level": 2}}], [{"headings_0": {"content": "Beadenumt", "page": 14, "level": 3}}, {"headings_1": {"content": "tertiary", "page": 14, "level": 2}}]], "page": 14, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.192,243,386.", "metadata": {"headings": [{"headings_0": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}, {"headings_1": {"content": "Beadenumt", "page": 14, "level": 3}}], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Over budgeting for wages creates opportunities for over payment of staff as well as payments to ghost employees. \nOther Matter \nIn addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 \nImplementation of Key Government Grants/Progqrammes (FOCUS AREAS \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}, {"headings_1": {"content": "Beadenumt", "page": 14, "level": 3}}, [{"headings_0": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}, {"headings_1": {"content": "Beadenumt", "page": 14, "level": 3}}], [{"headings_0": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}, {"headings_1": {"content": "Beadenumt", "page": 14, "level": 3}}], [{"headings_0": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}, {"headings_1": {"content": "Beadenumt", "page": 14, "level": 3}}]], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG The District Rural Water Supply and Sanitation Conditional Grant 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. \nThe District received UGX.652,670,174, out of UGX.652,670,174 budgeted (100%) for the financial year 2022/23. Out of the UGX.652,670,174 received, the District spent UGX.652,670,174 (100%). Below is a breakdown of the planned and actual activities that were implemented using the grant. \n\\| L jo quantity quantity\\_\\| \n\\| SN \\| Category", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 8}}, {"headings_1": {"content": "UGX.192,243,386.", "page": 15, "level": 8}}]], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Activity", "metadata": {"headings": [{"headings_0": {"content": "| Activity", "page": 15, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 8}}], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Planned Actual \\| \nnn \n\\| \n1 \\| Rural Water and Sanitation Construction of boreholes \n8 \\| 8 \\| Sub-Grant (traditional \\| Excavate a water 1 1", "metadata": {"headings": [{"headings_0": {"content": "| Activity", "page": 15, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 8}}, [{"headings_0": {"content": "| Activity", "page": 15, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 8}}]], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fr | |", "metadata": {"headings": [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \ncomponent) production facility i. \\| \\| \n\\| \n\\|2 \\| Piped Water Sub-Grant \\| Construction of piped water \\| 1 \\| 1 \\| \\|\\_\\_\\| (UgIFT component) \\| scheme es ee \\_\\_\\_ \n\u2014\\_", "metadata": {"headings": [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}, [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}], [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u00b0o The District undertook desk and field appraisals for the all the 4 sampled planned projects worth UGX.363,004,242. \n\u00bb One (1) project for a piped water supply system had its designs approved by the Ministry of Water and Environment \ne The pipes bought for borehole works were stainless steel/u-PVC as per guidelines. \u00b0o The equipment procured under Drilling Boreholes and piped water supply were recorded in the asset register. \n\u00b0 A sample of 4 inspected sites had functional water facilities. \noe 120 (25%) existing water sources as well as 10 (100%) new sources were tested as per guidelines \ne Four (4) implemented projects had functional water user committees to ensure local ownership and long term usage of the facilities. \n3.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.13 Planning \na) Fairness in prioritisation of projects \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nAn analysis of the water budget allocations for the Sub-counties/Town councils revealed that the District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 10 \nSN Category Sub \nBudget ' Ranking Rank County/Town Amount based on interpretation Council Name need \n1 Sub-County Wattuba SC 242,081,301 11 Eleventh Most with most \\| needy", "metadata": {"headings": [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}, [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}], [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}], [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}], [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}], [{"headings_0": {"content": "fr | |", "page": 15, "level": 4}}, {"headings_1": {"content": "| Activity", "page": 15, "level": 3}}]], "page": 16, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "allocation", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}], "page": 16, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nn \n\\_ \nee \n2 Sub-County Bananywa 1,811,303 3 Third most needy with least \n3 Sub-County Kyankwanzi TC, with no Ntwetwe TC \n", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}, [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}], [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}]], "page": 16, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- by rank \n\\|", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}], "page": 16, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "0 14 and 7 Fourtennth and \\| Seventh needy \nb) Funding and Absorption \nUGX.652,670,174 (100%) was received, out of UGX.652,670,174 budgeted. Furthermore, out of the UGX.652,670,174 received, UGX.410,588,873 (63%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.242,081,301 (37%) related to Piped Water Sub-Grant (UgIFT component) as shown in the table below; \n\\| SN Purpose \\| Budgeted Released \\| \\| \n\\| \\| \\| Variance nn \\| amount \\| amount \\|", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}, [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}], [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}], [{"headings_0": {"content": "allocation", "page": 16, "level": 1}}, {"headings_1": {"content": "fr | |", "page": 15, "level": 4}}]], "page": 16, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | 7 _", "metadata": {"headings": [{"headings_0": {"content": "| | 7 _", "page": 17, "level": 1}}, {"headings_1": {"content": "allocation", "page": 16, "level": 1}}], "page": 17, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \\| Rural Water and Sanitation Sub- \\| 410,588,873 410,588, 873 \\| \n0 \\| \\| \n\\| Grant (traditional component) : \\| RE \n\\| \n\\| \\| [ 342,081,301 \\|", "metadata": {"headings": [{"headings_0": {"content": "| | 7 _", "page": 17, "level": 1}}, {"headings_1": {"content": "allocation", "page": 16, "level": 1}}, [{"headings_0": {"content": "| | 7 _", "page": 17, "level": 1}}, {"headings_1": {"content": "allocation", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "metadata": {"headings": [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], "page": 17, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \\| \\|\\_\\_\\| component) u \\| \\| \\| on \n- \n\\| Total \n\\| 652,670,174 \\| 652,670,174 \\| 0 \\| \\_ \n= \nOut of the funds received, UGX.410,588,873 (100%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) activities while UGX.242,081,301 (100%) was spent on Piped Water Sub-Grant (UgIFT component) activities Details . \nare in the table below; \n\\| SN \\| Category em APP EST (A) RELEASE (B) Expenditure \\| \n[ Unspent \\| % \\| \u2018\\| \n\\_ \n\\| (UGX) \\| \\| (C) (UGX) (B-C) = (UGX) \n\\| \\| \\| \\| \n\u20181 Rural \\| 0 100. \\| \\| Sanitation \\| \n\\| Water and \n410,588,873 \\| 410,588,873 \\| 410,588,873 \\| \\| \n\\| \n\\| \ni \\| Sub-Grant \\| \\| \\| \\| \\| \n\\| \n\\| \\| (traditional \n\\| \n\\| component \\| [ \\| \\| \n\\| \nI DM \\| \\| \\| \\| im \\|2 Piped \\| \\| \\| 0\\| 100 \\| Water Sub- \\| 242,081,301 \\| 242,081,301 \\| 242,081,301 \\| \n\\| \n\\| \\| \\| \\| \\| Grant \\| \\| \\| \n\\| (UgIFT \u0131 \\| \\| \n\\| \n\\| \n\\| \\| component \\| \n\\| pe \\| a \\| Be \\| 652,670,174 \n\\| Total 652,670 174 \\| \nL \n3.1.4 Review of the Procurement process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract", "metadata": {"headings": [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}, [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. \\_\\_\\_Casting and installation of 08 boreholes\n4. Construction of a small piped water supply \\_ system at Wattuba rural growth centre Total \n\\_", "metadata": {"headings": [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, {"headings_1": {"content": "| | 7 _", "page": 17, "level": 1}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "84,400,000 12/09/2022,", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ \n\\_ \n236,003,100 : 12/09/2022 \\| \n536,705,720 \\_\\_\\_ \nb) A review of contract documents of procurements revealed that four (4) projects contracts were awarded after 31% October 2022, as shown in the table below; \nSn Project \nContract Date of Contract \n", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}, [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}]], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Hydrogeological surveying, siting and drilling of a", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Amount(UGX) award 51,357,500 29/11/2022 \u201aproduction wel. . \\\\ .", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Hydrogeological surveying, siting and drilling of 8 \n164,945,120 29/11/2022 \n\\| \nboreholes \nae \u2014 a \u201cree \u201d = nn m u \u2014\\_ a ~ u en\n3. Casting and installation of 08 boreholes", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- ae \u2014 a \u201cree \u201d = nn m u \u2014\\_ a ~ u en \nCasting and installation of 08 boreholes", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, {"headings_1": {"content": "| 2 Piped Water Sub-Grant (UgIFT 242,081,301 |", "page": 17, "level": 4}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "84,400,000 07/02/2023", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 07/02/2023", "page": 18, "level": 1}}, {"headings_1": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \\_\\_....\\_ ... \\|", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 07/02/2023", "page": 18, "level": 1}}, {"headings_1": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Construction of small piped water supply system \\| \n236,003,100 \\| 24/01/2023 a", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 07/02/2023", "page": 18, "level": 1}}, {"headings_1": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u201a at Wattuba rural growth centre \\| \n\\_", "metadata": {"headings": [{"headings_0": {"content": "84,400,000 07/02/2023", "page": 18, "level": 1}}, {"headings_1": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}, [{"headings_0": {"content": "84,400,000 07/02/2023", "page": 18, "level": 1}}, {"headings_1": {"content": "84,400,000 12/09/2022,", "page": 18, "level": 8}}]], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ttall", "metadata": {"headings": [{"headings_0": {"content": "Ttall", "page": 18, "level": 1}}, {"headings_1": {"content": "84,400,000 07/02/2023", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "936,705,720", "metadata": {"headings": [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0. \n\\_ \nDelayed procurement affects timely implementation of planned activities. \nThe Accounting Officer explained that this was attributed to; \n0 the delayed communication of the final IPFs for the water grant by MoFPED \no Failure to release Development grants in Quarter One resulting in delayed signing of contracts. \nRecommendation \nThe Accounting Officer should engage with MoFPED to release funds timely so that implementation of activities is commenced and concluded timely. \n3.1.5 Monitoring \na) Preparation and submission of quarterly reports \nGuideline 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter", "metadata": {"headings": [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}, [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}], [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}], [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}], [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}], [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. 10\" January, Quarter 3: 10th April and 10th July for Quarter four.", "metadata": {"headings": [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I noted that the District delayed to submit performance reports for all the four (4) quarters. Details are in the table below; \n3.1.6 Special Consideration of Seed Schools \nGuideline 5.2 of the Grant Guidelines (2022/2023) requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that 3 UGFIT projects were not provided with water sources that were accessible by the local community. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}, [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}], [{"headings_0": {"content": "936,705,720", "page": 18, "level": 1}}, {"headings_1": {"content": "Ttall", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| S/ N T UGIFT Project | Water | Community", "metadata": {"headings": [{"headings_0": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}, {"headings_1": {"content": "936,705,720", "page": 18, "level": 1}}], "page": 19, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Audit Conclusion \\| \\| \\| \\| place (name) and \\| \nsource \\| \\| \\| \n\\| and status \\| accessibility to \\| \n\\| HC III \\| \n\\| watersstatus \\| \"Water \\| \n\\| 1:1. \\| Banda \n\\| Non-existent \\| Banda Sub county \nsource not in \n\\| \n\\| \\| \\| lace \\| \\| \n3", "metadata": {"headings": [{"headings_0": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}, {"headings_1": {"content": "936,705,720", "page": 18, "level": 1}}, [{"headings_0": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}, {"headings_1": {"content": "936,705,720", "page": 18, "level": 1}}], [{"headings_0": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}, {"headings_1": {"content": "936,705,720", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. \\_\\_\\| Bananywa Seed \\| Non-existent Bananywa \nSub \\| \\| Water source not in Secondary School \\| \u2014\u2014\u2014\u2014\u2014\u2014\u2014\\_\u2014\\_\u2014\\| county \nplace \\| \\| Sub county \n\\| \n3, Sirimula HC III Non-existent \\| Ntwetwe \n\\| \\| Water source not in \\| \\| \nposer", "metadata": {"headings": [{"headings_0": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}, {"headings_1": {"content": "936,705,720", "page": 18, "level": 1}}], "page": 19, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "[eles", "metadata": {"headings": [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}], "page": 19, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ars \n: \nAs a result, the UGIFT projects had water constraints and the surrounding communities are not benefitting from water sources that are supposed to accompany the projects. \nThe Accounting Officer explained that this was due to the low ground water levels at these facilities that could not allow the use of water technologies like drilling of deep boreholes. \nRecommendation \nThe Accounting Officer should make budget provisions for production wells at the facilities to enable the respective communities access safe and clean water. \n3.2 Implementation of Uganda Interqovernmental Fiscal Transfers (UGIFT) Program \nThe 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 Uganda\u2019s Inter-Governmental Fiscal Transfer Reform Program (IGFTRP) for Results aimed at", "metadata": {"headings": [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}, [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}], [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}], [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}], [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}], [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}], [{"headings_0": {"content": "[eles", "page": 19, "level": 1}}, {"headings_1": {"content": "| S/ N T UGIFT Project | Water | Community", "page": 19, "level": 1}}]], "page": 19, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "metadata": {"headings": [{"headings_0": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, {"headings_1": {"content": "[eles", "page": 19, "level": 1}}], "page": 20, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8 Complete a staff house at Kikubya HCW 11 \u0131 \n\\| \n9 Renovation of 2 staff houses at Kikonda HC III \n2 1 . \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas where the District had commendable performance; \ne All UGIFT activities sampled worth UGX.2,728,082,998 were budgeted for. \ne the District obtained a No-objection of planned investments from MOH for Upgrading of Banda health center II to health center Ill \ne there were material test results of building materials used by contractors of three (3) projects. \n3.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.2.2.1 Planning and Budget Performance \na) Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires budget allocations for repair of medical equipment, replacement of small medical equipment and medical furniture as well as upgrade and new construction including Geotechnical Investigation on the selected sites, maintenance of buildings, completion of unfinished structures and provision of auxiliary structures for support services to be as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, {"headings_1": {"content": "[eles", "page": 19, "level": 1}}, [{"headings_0": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, {"headings_1": {"content": "[eles", "page": 19, "level": 1}}], [{"headings_0": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, {"headings_1": {"content": "[eles", "page": 19, "level": 1}}], [{"headings_0": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, {"headings_1": {"content": "[eles", "page": 19, "level": 1}}], [{"headings_0": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, {"headings_1": {"content": "[eles", "page": 19, "level": 1}}], [{"headings_0": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, {"headings_1": {"content": "[eles", "page": 19, "level": 1}}]], "page": 20, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], "page": 20, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Standard %oage budget allocation as per guidelines \nRepair of medical equipment 20% 1. \nReplacement of small medical equipment and \n20% \nUpgrade and new construction including \n60% Geotechnical Investigation on the selected sites \n\\_ \nMaintenance of buildings \nCompletion of unfinished structures \nProvision of auxiliary structures for support \nand medical furniture. \n\\| Upgrade and new \nconstruction including \\| \nGeotechnical \\| \n\\| Investigation on the \n\\| \nselected sites \n\\| \n\\| \n\\| \n\\| Maintenance of \\| \\| \n\\| 729,082,530 72% 2 60% 12% buildings \n\\| \n\\| \\| Completion of \\| \\| \nunfinished structures \\| \nProvision of auxiliary \n\\| structures for support \\| \n\\| services \\| He apo EEE Total \\_1,013,401,166 \\| 100% 100% =\\| O% \\| \\| \n\\| \nUnder budget allocations negatively affects effective provision of health services from repair of medical equipment and replacement of small medical equipment. \nThe Accounting Officer explained that the regional equipment maintenance workshop in Mubende still lacked capacity to carry out equipment maintenance due to lack of biomedical engineers. \nRecommendation \nThe Accounting Officer should consult with the regional workshop in Mubende on the progress of the recruitment of the biomedical engineers in order for facilitate proper budgeting for repairs of medical equipment. \nb) Budget allocation for monitoring and supervision \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects. \nA review of the budget allocations of monitoring and supervision of projects revealed that there were over budget allocations of 9% as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}, [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 20, "level": 1}}, {"headings_1": {"content": "7 Contruction of a new staff house at Nakitembe HC III fi ___ 11", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Activity", "metadata": {"headings": [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}], "page": 21, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Identifier \\| Budget \\| %age Standard \\| %age \\| \\| Budget \\| Amount \\| budget %age ; budget \\| ; \n\\| \n\\| Amounts \\| \n\\| allocati \\| budget \\| Variance \\| \\| \n\\| \\| \\| on \\| allocation \\| \\| as per \\| \nOver budget allocations negatively affect achievement of the intended health infrastructure objectives. \nRecommendation \nThe Accounting Officer should ensure that the District Planner and the District Health Officer work together to make appropriate budget allocations for monitoring and supervision in compliance with the guidelines. \nc) Funding and Absorption \nOut of UGX.4,488,994,146 released, UGX.3,750,769,919 (84%) was spent, resulting into an under absorption of UGX.738,224,227, as indicated in the table below; \nFunds released (UGX) \\| Expenditure (UGX) \\| Unspent (UGX) \\_%age of funds absorbed\\_ ..4488,994,146 \\_\\_\\_\\_3,750,769,919 738,224,227, BA \nUnder absorption of released funds resulted in partial implementation of the following key activities; \noe Construction of Kyakabuga Seed Secondary school. \noe Construction of Banda Health Centre ITI. \nThe Accounting Officer explained that the under absorption of funds was mainly", "metadata": {"headings": [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}, [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}], [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}], [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}], [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}], [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}], [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}], [{"headings_0": {"content": "| Activity", "page": 21, "level": 1}}, {"headings_1": {"content": "Activity", "page": 20, "level": 1}}]], "page": 21, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "attributed;", "metadata": {"headings": [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}], "page": 22, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Delayed procurement processes and technical hitches for the construction of Ntwetwe SEED school. \no The externalization of the procurement process and the loting of several contracts of different geographical terrain a single contractor without capacity run all projects simultaneously. \n\u00b0 Delayed supply and installation of medical equipment at facilities by the contractor. \nRecommendation \nThe Accounting Officer should \n\u00b0 engage the MoES to ensure timely commencement and completion of the hybrid procurements in order to facilitate timely completion of projects \n\u00a9 engage suppliers to ensure timely supply of purchased equipment. \n3.2.2.2 Implementation of UGIFT Activities \na) UGIFT Projects implemented on untitled Land \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes arise. \nThe Accounting Officer explained that there was a pending dispute over land ownership between Makerere University and Kyankwanzi District Local Government. \nRecommendation \nThe Accounting Officer should encourage dialogue between the two parties to ensure the dispute is resolved and titles obtained. \nb) Project Implementation for Current Financial Year 2022-23 \nI sampled five (5) UGIFT projects with a total expenditure of UGX.4,775,789,020 for physical inspection and assessment of service delivery indicators. Below is a summary of key observations. Details are in Appendix 11. \n[Sn \\| Activity Observations: \\| = \n\\| \n\\_1. \\| Upgrading of Banda Health Centre III \\| Works were stillon-going \n: ue \\| \\| 2. staff houses at Kikonda HC III. \\_\\| Works were still on-going", "metadata": {"headings": [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}, [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}], [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}], [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}], [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}], [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}], [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}], [{"headings_0": {"content": "attributed;", "page": 22, "level": 8}}, {"headings_1": {"content": "| Activity", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[2", "metadata": {"headings": [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], "page": 23, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ee \n3 \\| Supply of medical equipment at Banda \nMedical equipment meant for Banda HC III were \\| \\| \n\\| stored up at Butemba HC III since Banda HC III was \n\\| \\| HC III \n\\|\\_ still under construction \n\u201c \nAs a result, the expected improvement of health services was delayed due to partial completion of works. \nThe Accounting Officer explained that this was caused by the delayed release of unspent balances for FY 2021/2022 where they were Revoted one month to end of the Financial Year 2022/2023. \nRecommendation \nThe Accounting Officer should engage MoFPED to ensure timely release of funds to enhance timely implementation of planned activities. \nc) Non-utilisation of Personal Protective Equipment \nOn physical inspection of construction sites worth UGX.2,429,564,362, I observed that the site workers were not wearing personal protective equipment. \n\\| Sn \\| Project name \na ] \\| inspection Amount(UGX) Audit remarks \\| \n1 \\| Construction of a seed secondary \n1,997,605,011 \\| Workers were not putting on \\| school at in SC \\| \n3.3 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received Education Development Grant of UGX.258,587,008 to implement the following activities; \nSN Activity \nPlanned Actual quantity quantity \n1 Construction of 2 classroom block \n1 1 \n2 Construction of 5 stance latrine \n7 7 \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following; \n3.3.1 Positive observations \nI noted the following areas where the District had commendable performance; \nThe District maintained an asset register of education facilities and their condition oe \nto ensure informed prioritization in selection of schools to benefit from the grant. oe Eight (8) projects funded at UGX.245,267,344 had measures to mitigate environmental and social risks as well as environmental and social risks. \ne Capital development works and investment service costs were adequately allocated. \no The district was implemented all the 8 planned activities worth", "metadata": {"headings": [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}, [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}], [{"headings_0": {"content": "[2", "page": 23, "level": 1}}, {"headings_1": {"content": "attributed;", "page": 22, "level": 8}}]], "page": 23, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.245,267,344.", "metadata": {"headings": [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}, {"headings_1": {"content": "[2", "page": 23, "level": 1}}], "page": 24, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The district incorporated all the 8 activities worth UGX.245,267,344 in the the Approved District budget and Annual work plan. \nAll projects implemented were eligible as per the guidelines. \noe \nEight (8) Projects worth UGX.245,267,344 had site visit Minutes. oe \no The internal Auditor endorsed all payment certificates of 8 Projects worth", "metadata": {"headings": [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}, {"headings_1": {"content": "[2", "page": 23, "level": 1}}, [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}, {"headings_1": {"content": "[2", "page": 23, "level": 1}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}, {"headings_1": {"content": "[2", "page": 23, "level": 1}}]], "page": 24, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.245,267,344.", "metadata": {"headings": [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], "page": 24, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All projects inspected were executed according to the BOQs, completed in time o and were in use by the beneficiaries. 3.3.2 Areas of Improvement I noted the following areas where the District needs improvement; 3.3.2.1 Review of and allocation 3.3.2.2 Monitoring and Evaluation a) Failure to carry out Monitoring and Evaluation Section 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President's Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/ municipality level. I noted that all the eight (8) Projects worth UGX.245,267,344 were not monitored by the MoES Engineering Assistant and District Executive Committee. Details in Appendix 12. There is a risk that these projects were not implemented in accordance to the terms and conditions of the contract. The Accounting Officer explained that the monitoring and supervision of projects under the Education Sector by appointed MoEs Engineering Assistants is majorly emphasized under the world Bank funded UGIFT project implementation requirements. Recommendation The Accounting Officer should liaise with the MoES- Engineering Assistant, District Executive Committee and the RDC to monitor the projects as per guidelines. 3.4 Micro Scale irrigation Program The GoU is implementing the micro scale irrigation programme in the District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. The District received UGX.294,825,140, out of UGX.294,825,140 budgeted (100%) to implement the following activities. [ \\| \\| oo \\| Planned \\| \\| SN \\| Category Activity Actual \\| \\| \\| quantity \\| quantity \\| \\| ee a [Di nose] \\_ ne 0 a 1 Construction of demo Installation of \\| o Three (3) microscale irrigation demonstration sites with a total expenditure of UGX.56,123,625 were implemented in accordance with the specification and irrigation equipment was found to be functional. 3.4.2 Areas of improvement I noted the following areas where the District needs improvement; 3.4.2.1 Planning and Budget Performance a) Budget performance The District received", "metadata": {"headings": [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}, [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}], [{"headings_0": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 8}}]], "page": 24, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "metadata": {"headings": [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], "page": 26, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quarter Four 73,706,285 73,706,285 73,446,513 259,772 99.6% \\_ \nTotal 294,825,140 294,825,140 \\_\\_293,786,055 1,039,085 99.6% \nFailure to Absorb all funds affects implementation of planned activities. \nRecommendation \nThe Accounting Officer should ensure timely implementation of activities so that all funds released are absorbed. \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 and I \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s 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": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}]], "page": 26, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibility for the Audit of Financial Statements \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], "page": 27, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: o 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. Obtain an understanding of internal control relevant to the audit in order to design audit \u00a9 procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control. o Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management's use of the going concern basis of oe 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 DLG\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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, 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", "metadata": {"headings": [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}, [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}], [{"headings_0": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, {"headings_1": {"content": "UGX.245,267,344.", "page": 24, "level": 2}}]], "page": 27, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], "page": 29, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The PDCs were fully constituted. 10 sampled SACCOs held their first general meeting less than 1 month after their registration. Leadership vetting committee was elected and inaugurated in the 10 PDM SACCOs vetting criterion following the PDM SACCO byelaws were included in the minutes in the 10 PDM SACCOs. UGX.1,048,180,305 was adequately accounted for by the 10 PDM SACCOs 10 sampled PDM SACCOs trained PDM SACCO members. 10 sampled PDM SACCOs included the bank account opening resolutions in their minutes. 10 sampled PDM SACCOs operated with fully constituted Boards. The training of trainers and Training of local experts was carried The HLG core implementation team carried out training of households and enterprise group leaders in 10 sampled Parishes. 119 SACCOs were registered under the Cooperative Societies Act 120 Enterprise groups in 10 sampled PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs. 10 sampled PDM SACCOs had PDM member registers for 120 enterprise groups. 4.3.1 Planning and Budget Performance I reviewed the District approved work plan and budget for PDM activities and noted the following; 4.3.1.1 Disbursement of Parish Revolving Fund (PRF) to the Households Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. I noted that 10 sampled PDM SACCOs had disbursed UGX.1,046,500,000 (95%) out of the PRF received of UGX.1,095,845,690 leaving UGX.49,345,690 (5%) undisbursed. Details are in Appendix 13. Low disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. Recommendation The Accounting Officer should investigate further why funds disbursements are low so that solutions can be provided. 4.3.2 Review of Governance Structures Paragraph 21 of PDM A Local Government (LG) Guide for Supporting Households & - Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}]], "page": 29, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. HLG Core Implementation \\| e The District", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \\| Teams \nquarterly performance and explained that the PDM \\| \\| \n\\| \ntherefore there was no evidence of; Secretariat had promised \\| \n\\| \nMobilization and sensitization ofthe to provide a standard \\| \\| \nvarious stakeholders at all levels \\| reporting template for including communities, Support for \\| compilation \nof \n\\| the continuous formation of PDM \\| consolidated quarterly \\| \n\\| \n\\| enterprise groups, Training of the \\| reports, however this was \n\\| \nPDM enterprise groups and \\| not done. \\| SACCOs, and Continuous data \\| \n\\| \n\\| \ncollection at household and \\| \n\\| \\| community levels. \\| \n\\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}]], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish Development \\| Did not parish priorities and The Accounting Officer \\| e", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "prepare \n\\| \nCommittees (PDC) \n\\| action plans for the FY 2022/2023 \\| explained that they were \n\\| \\| \n\\| \\| \\| \nnot aware of preparation \\| \\| \\| \n\\| of parish priorities and \n\\| \\| \\| \n\\| \n\\| action plans since some \\|", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}, [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}], [{"headings_0": {"content": "oo", "page": 29, "level": 2}}, {"headings_1": {"content": "Quarter Three 73,706,285 73,706,285 73,446,514 259,771 99.6%", "page": 26, "level": 8}}]], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 31, "level": 1}}, {"headings_1": {"content": "oo", "page": 29, "level": 2}}], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "guidelines were not \\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 31, "level": 1}}, {"headings_1": {"content": "oo", "page": 29, "level": 2}}], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| availed the district \\| \\_ to \\| \\| \n\\| \n\\| training committee for \\| \\| \\| L \\| proper guidance. \\| ; \n. \n\\| 3. \\| PDM SACCO Board \n\\| The members of the board did not \\| The Accounting Officer e \n\\| \\| \nfill in expression of interest forms \\| did not directly respond \\| \n\\| to to \nprior being elected board \\| the issue of filling \\| \\| \nmembers. Details are in Appendix \\| expression of interest \\| \n\\| \\| \\| 14 forms. \n\\| \n\\| 4. \\| SACCO Committees and 10 sampled SACCOs did not The Accounting Officer \\| \\| Sub Committees \n\\| constitute the Loan, Production, did not directly respond \\| \n\\| \n\\| Marketing, Business Development \\| to the issue of Loan, \\| \\| \n\\| services, Finance and investment \\| Production, Marketing, \\| \n\\| \\| \\| are \\| \nsub Committees. Details in \\| Business Development \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}, [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}], [{"headings_0": {"content": "| |", "page": 31, "level": 3}}, {"headings_1": {"content": "| | |", "page": 31, "level": 1}}]], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Appendix 15", "metadata": {"headings": [{"headings_0": {"content": "| Appendix 15", "page": 31, "level": 3}}, {"headings_1": {"content": "| |", "page": 31, "level": 3}}], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| services, Finance and \\| \n\\| \\| investment sub \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Appendix 15", "page": 31, "level": 3}}, {"headings_1": {"content": "| |", "page": 31, "level": 3}}, [{"headings_0": {"content": "| Appendix 15", "page": 31, "level": 3}}, {"headings_1": {"content": "| |", "page": 31, "level": 3}}], [{"headings_0": {"content": "| Appendix 15", "page": 31, "level": 3}}, {"headings_1": {"content": "| |", "page": 31, "level": 3}}]], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LI JE, EEE | Committees. |", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to prepare quarterly performance report, negatively affects monitoring and oe \nfollow up on the implementation of PDM activities in the district \noe Failure to prepare parish priorities and action plans, implementation of PDM \nactivities will be negatively affected since it will not be guided by appropriate plans \no PDM Boards institute and operationalise sub-committees. \n4.3.3 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 - \n", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}, [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}]], "page": 31, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions money lenders act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], "page": 32, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the e \nRegistrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its o \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \noe The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \noe A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \noe The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM e \nSACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations registration \n", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}, [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}]], "page": 32, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM e119 SACCOs were not The Accounting Officer explained SACCOs Under the licensed to take on the. that Uganda Micro finance \\| Microfinance", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], "page": 32, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "business of lending under Regulatory Authority did not Institutions Money Microfinance Institutions provide proper guidance on the \\| Lenders Act \nmoney \nlenders act detailed Licensing of SACCOs at inception. \\| as \nfund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}, [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}]], "page": 32, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \n[SN [Activity \\_\\_\u2014'\\| Observations \\|", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}, [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}]], "page": 33, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of \\| 10 sampled parishes did \\| The Accounting Officer explained that the \\| \u00ab \n\\| \n\\| Households", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], "page": 33, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| not carry out wealth \\| PDM National Coordinator guided all the", "metadata": {"headings": [{"headings_0": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, {"headings_1": {"content": "| Appendix 15", "page": 31, "level": 3}}], "page": 33, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], "page": 33, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "during Accounting Officers to discontinue wealth \\| identification of as a measure poor \\| \n\\| ranking to identify the \n\\| \n\\| subsistence households. households to participate in PDM. He \\| instead advised the subsistence \\| \\| \n\\| Details are in Appendix \\| \n\\| \n17. \nhouseholds be determined and \\| to \nselected at village level through a village \n\\| \n\\| \n\"commodity list. Details are in Appendix 19.", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}]], "page": 33, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Loan Application e20 beneficiaries in 10 The Accounting \u2018Officer explained that a and Approval Parishes who accessed verbal directive to select beneficiaries out Process", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], "page": 34, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "loans before 5 June 2023 of the PDMIS was from the Deputy were not selected through National Coordinator; but after realising the PDMIS. Details are in the shortcomings when the system had Appendix 20. \nbeen rolled out and selection was through the PDMIS. \n", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}]], "page": 34, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Insurance Policy \u00ab20 PRF beneficiaries out The Accounting Officer explained that the for Farming 20 who carried out guidelines were silent about the Enterprises", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], "page": 34, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "farming enterprises in 10 Insurance service providers and how they sampled PDM SACCOs did would be paid. \nnot obtain agricultural \ninsurance policies from \\| \nUAIS. Details are in \nAppendix 21. \ne Failure to identify subsistence households using the wealth ranking tool may undermine the achievement of pillar objectives. \nFailure to follow the stipulated loan application and approval process may result e \ninto ineligible beneficiaries accessing PRF. \nFailure to select and implement prioritized projects may undermine achievement e \nof the pillar objectives. \nLack of recourse in form of insurance will expose the farming enterprises to the e \nadverse effects of climate change and may result into failure to recover the loan funds. \nRecommendations \nThe Accounting Officer should; \nensure that PDM SACCOs review the household beneficiary list to identify those e\u00b0 \nthat do not qualify to receive funding. \nstrengthen monitoring of the PDM SACCOs and their respective enterprise groups e \nto ensure that they implement activities in line with LG selected Priority commodities. \nenhance monitoring of the PDM SACCOs and their respective enterprise groups to \u00a9 \nensure that they implement activities in line with LG selected Priority commodities. oe liaise with the secretariat to have proper guidance in regards to obtaining agricultural insurance policies by beneficiaries. \noe 1 beneficiary in 1 PDM SACCOs had implemented a different project from that", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}, [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 33, "level": 1}}, {"headings_1": {"content": "LI JE, EEE | Committees. |", "page": 31, "level": 1}}]], "page": 34, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "approved.", "metadata": {"headings": [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], "page": 35, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "18 beneficiaries in 9 PDM SACCOs had implemented projects as planned. o \nNon implementation of planned projects and implementation of non-planned projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that the guidelines have remained silent on action or penalties in the event a person deviates from the initial project signed out for implementation or from the guidelines. \nRecommendation \nThe Accounting Officer should enhance monitoring of the PDM activities to ensure beneficiaries are complying with the PDM requirements. In addition, he should seek clarification from the PDM Secretariat on actions to be taken when a beneficiary deviate from an approved project. \nJohn F.S. ae Ren, AUDITOR GENERAL Le OPy 28\" December, 2023 \nAPPENDICES \nAppendix 1: Performance of LocalRevenue No Source Approved - Actual \nReasons for budget Collections Variance(UG under/over (UGX) (UGX) X) collection \nTax Revenues \nLocal 94,271,250 -4,271,250 Salary \nServices Tax ~ 90,000,000 \nenhancement of scientists attributed to better \nLand fees", "metadata": {"headings": [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}, [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}], [{"headings_0": {"content": "approved.", "page": 35, "level": 1}}, {"headings_1": {"content": "ranking", "page": 33, "level": 1}}]], "page": 35, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "135,000,000 128,701,430", "metadata": {"headings": [{"headings_0": {"content": "135,000,000 128,701,430", "page": 36, "level": 1}}, {"headings_1": {"content": "approved.", "page": 35, "level": 1}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "performance", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 36, "level": 1}}, {"headings_1": {"content": "135,000,000 128,701,430", "page": 36, "level": 1}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6,298,570 \\| Low levels of land titling in the current year", "metadata": {"headings": [{"headings_0": {"content": "performance", "page": 36, "level": 1}}, {"headings_1": {"content": "135,000,000 128,701,430", "page": 36, "level": 1}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "metadata": {"headings": [{"headings_0": {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "page": 36, "level": 1}}, {"headings_1": {"content": "performance", "page": 36, "level": 1}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "assessed clients \\_ \nand closure of some businesses Other revenues \ntax \\_ \\_ \nNon-Tax \nRevenues \nOther Property 0", "metadata": {"headings": [{"headings_0": {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "page": 36, "level": 1}}, {"headings_1": {"content": "performance", "page": 36, "level": 1}}, [{"headings_0": {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "page": 36, "level": 1}}, {"headings_1": {"content": "performance", "page": 36, "level": 1}}], [{"headings_0": {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "page": 36, "level": 1}}, {"headings_1": {"content": "performance", "page": 36, "level": 1}}]], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "income", "metadata": {"headings": [{"headings_0": {"content": "income", "page": 36, "level": 1}}, {"headings_1": {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "page": 36, "level": 1}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Dividends \n0 Rent \nOther property income (disposal of", "metadata": {"headings": [{"headings_0": {"content": "income", "page": 36, "level": 1}}, {"headings_1": {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "page": 36, "level": 1}}, [{"headings_0": {"content": "income", "page": 36, "level": 1}}, {"headings_1": {"content": "Business Licenses 96,153,000 45,781,000 50,372,000 _ defaulting by", "page": 36, "level": 1}}]], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "assets)", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 36, "level": 8}}, {"headings_1": {"content": "income", "page": 36, "level": 1}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nSale of goods and \n0", "metadata": {"headings": [{"headings_0": {"content": "assets)", "page": 36, "level": 8}}, {"headings_1": {"content": "income", "page": 36, "level": 1}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "services", "metadata": {"headings": [{"headings_0": {"content": "services", "page": 36, "level": 8}}, {"headings_1": {"content": "assets)", "page": 36, "level": 8}}], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 \\_\u2014 nn. Administrative fees 359,753,000 425,407,983 -65,654,983 High levels of and licenses \nactivity at cattle markets increasing \u2014 revenue collected \u201cey fines and \\_ Court \na \nPenalties \n12 ene ne en \n\\_ Other fines and \n\\_ Penalties u \nL\\_ - 1 \nAppendix 2: Performance of GOU warrant", "metadata": {"headings": [{"headings_0": {"content": "services", "page": 36, "level": 8}}, {"headings_1": {"content": "assets)", "page": 36, "level": 8}}, [{"headings_0": {"content": "services", "page": 36, "level": 8}}, {"headings_1": {"content": "assets)", "page": 36, "level": 8}}]], "page": 36, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| I _", "metadata": {"headings": [{"headings_0": {"content": "| I _", "page": 37, "level": 2}}, {"headings_1": {"content": "services", "page": 36, "level": 8}}], "page": 37, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 37, "level": 8}}, {"headings_1": {"content": "| I _", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Approved \\| Warrants \\| Variance \\| Yeage \\| \\| Budget (UGX) (UGX) \\| (UGX) \\| performance \\| \\| \nhe \"Agro- \n2 nn Bu z Bus 100% a 2,011,831,378 \\| 2,011,831,378 \\| \n0 \n\\| \n\\| \nIndustrialization \\| \n\\| \n\\| \nManufacturing \\| 9,382,963 9,382,963 0; 100% \\| \n\\| \n\\| \n\\| Tourism 1,530,547 1,530,547 0 100% \n\\| Development \\|", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 37, "level": 8}}, {"headings_1": {"content": "| I _", "page": 37, "level": 2}}, [{"headings_0": {"content": "Programme", "page": 37, "level": 8}}, {"headings_1": {"content": "| I _", "page": 37, "level": 2}}], [{"headings_0": {"content": "Programme", "page": 37, "level": 8}}, {"headings_1": {"content": "| I _", "page": 37, "level": 2}}], [{"headings_0": {"content": "Programme", "page": 37, "level": 8}}, {"headings_1": {"content": "| I _", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| r |", "metadata": {"headings": [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], "page": 37, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Natural Resources, 1,157,228,247 \\| 1,157,228,247 \n0 100% Environment, \\| \\| \\| Climate Change, \\| \\| \nLand And Water \n\\| \\| Management \\| \\| \n\\| \n\\| Private Sector 35,224,514 35,224,514 \\| 0 100% \n\\| \nDevelopment \\| \\| \\| Integrated 3,735,058,672 \\| 1,669,734,623 2,065,324,049 \\| 45% \\| Transport \\| \\| \\| \nInfrastructure And \\| \n\\| \\| \nServices \n\\| . \n\\| \nSustainable 5,237,000 \\| 5,237,000 \\| 0\\| 100% \\| Urbanisation And \n\\|Housing \nsy \nDigital 3,324,303 3,324,303 Transformation \n\\| Human Capital 24,212,779,222 23,3713,327,196 499,452,026 \\| \n\\| Development \n\\| \n\\| Public Sector 92,162,607 92,162,607 0 \nTransformation \n\\| Community 235,763,953 \\| 132,599,463 103,164,490 56% \\| Mobilization And \n\\| Mindset Change \nGovernance And 4,667,499,569 4,667,496,564 3,005 100% \nSecurity \\| i \\| Development Plan 383,079,005 \\| 383,079,005 \n0 100% \\| \\| Implementation \\| \ni \nTotal \n6,550,101,980 \\| 33,882,158,410 2,667,943,570 93% \nAppendix 3: Activities affected by performance of GOU warrant \nNo. Programme \nAmount not Activities not Purpose and impact of the warranted /partially partially / unimplemented", "metadata": {"headings": [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}, [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}], [{"headings_0": {"content": "| r |", "page": 37, "level": 4}}, {"headings_1": {"content": "Programme", "page": 37, "level": 8}}]], "page": 37, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented activity", "metadata": {"headings": [{"headings_0": {"content": "implemented activity", "page": 38, "level": 1}}, {"headings_1": {"content": "| r |", "page": 37, "level": 4}}], "page": 38, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Integrated Transport 1,332,557,589 Maintenance Maintenance of roads under Infrastructure And \nof roads \nServices \nemergency interventions m was partially done which deprived \\| beneficiary communities from \\| \nefficient transport facilities. \n2 Integrated Transport \\| \\| Infrastructure And Services \n\\_ \n422,481,460 Tarmacking of Planned tarmacking of Buyondo- . Buyondo- Senkute-Mpuga-Kyanda Rd was Senkute- partially done which deprived . Mpuga-Kyanda beneficiary communities from Rd efficient transport facilities. \n3 Human Capital 347,561,707 Immunisation Routine immunization campaigns", "metadata": {"headings": [{"headings_0": {"content": "implemented activity", "page": 38, "level": 1}}, {"headings_1": {"content": "| r |", "page": 37, "level": 4}}, [{"headings_0": {"content": "implemented activity", "page": 38, "level": 1}}, {"headings_1": {"content": "| r |", "page": 37, "level": 4}}], [{"headings_0": {"content": "implemented activity", "page": 38, "level": 1}}, {"headings_1": {"content": "| r |", "page": 37, "level": 4}}], [{"headings_0": {"content": "implemented activity", "page": 38, "level": 1}}, {"headings_1": {"content": "| r |", "page": 37, "level": 4}}], [{"headings_0": {"content": "implemented activity", "page": 38, "level": 1}}, {"headings_1": {"content": "| r |", "page": 37, "level": 4}}], [{"headings_0": {"content": "implemented activity", "page": 38, "level": 1}}, {"headings_1": {"content": "| r |", "page": 37, "level": 4}}]], "page": 38, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 38, "level": 1}}, {"headings_1": {"content": "implemented activity", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "campaigns including covid-19 mitigations", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 38, "level": 1}}, {"headings_1": {"content": "implemented activity", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "including", "metadata": {"headings": [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "was partially implemented which covid-19 left communities prone to \n4 Integrated Transport Infrastructure And Services \nmitigations contraction of Covid-19. \\_ \n309,485,000 Roads \n' Roads maintenance cost, and. maintenance allowance to field staff which \ncost, \nand resulted in partial implementation \n\\| \nallowance to of roads maintenance which field staff \ndeprived beneficiary communities from efficient transport facilities. \nAppendix 4: Utilization of Warrants \n\\| Programme Warrants (UGX) Actual \\| Variance \\| Yage \\| \\| \nExpenditure p \\| (UGX) performance \\|", "metadata": {"headings": [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}, [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}], [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}], [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}], [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}], [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}], [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}], [{"headings_0": {"content": "including", "page": 38, "level": 1}}, {"headings_1": {"content": "Development", "page": 38, "level": 1}}]], "page": 38, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Agro-", "metadata": {"headings": [{"headings_0": {"content": "| Agro-", "page": 39, "level": 1}}, {"headings_1": {"content": "including", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2,016,081,378 \\| 1,879,278,554 \\| 136,802,824 \\| 93% \n\\| Industrialization \\| \n\\| \ntt \u2014 \\| Manufacturing 22,406,963 22,401,984 \u2018 5,979 \\| 99% \n\\| Tourism j 1,530,547 1,521,910 8,637 \\| 99% \n\\| \n\\| \nDevelopment \nI \n\\| \n' Natural Resources, \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Agro-", "page": 39, "level": 1}}, {"headings_1": {"content": "including", "page": 38, "level": 1}}, [{"headings_0": {"content": "| Agro-", "page": 39, "level": 1}}, {"headings_1": {"content": "including", "page": 38, "level": 1}}], [{"headings_0": {"content": "| Agro-", "page": 39, "level": 1}}, {"headings_1": {"content": "including", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Environment,", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 39, "level": 1}}, {"headings_1": {"content": "| Agro-", "page": 39, "level": 1}}], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Climate Change, 1,183,683,312 1,180,084,000 \\| 3,599,312 \"99% ' \nLand And Water \nManagement + 4 as Private Sector \n38,907,514 28,200,000 10,707,514 72% \\| Development \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Environment,", "page": 39, "level": 1}}, {"headings_1": {"content": "| Agro-", "page": 39, "level": 1}}, [{"headings_0": {"content": "Environment,", "page": 39, "level": 1}}, {"headings_1": {"content": "| Agro-", "page": 39, "level": 1}}]], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Integrated", "metadata": {"headings": [{"headings_0": {"content": "Integrated", "page": 39, "level": 8}}, {"headings_1": {"content": "Environment,", "page": 39, "level": 1}}], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "r } +", "metadata": {"headings": [{"headings_0": {"content": "r } +", "page": 39, "level": 1}}, {"headings_1": {"content": "Integrated", "page": 39, "level": 8}}], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "r } +", "page": 39, "level": 1}}, {"headings_1": {"content": "Integrated", "page": 39, "level": 8}}], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transport", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 39, "level": 8}}, {"headings_1": {"content": "r } +", "page": 39, "level": 1}}], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,699,734,623 1,699,098,722 \\| 1,165,129 100% Infrastructure And \nServices \\| \\| = \n\\| \n\\| Sustainable \n\\| Urbanisation And 7,737,000 7,731,896 5,104 100% \\| Housin \\| \\| \nDIGITAL \nray y 8,499,100 900 100% TRANSFORMATION \\| \n\\| \n\\| Human Capital 23,724,127,196 \\| 22,416,648,260 1,307,478,936 \\| 95% Development \n\\| \nPublic \nSector \nTeassformallon \\| \\| \n148,673,607 133,703,270 14,970,337 90% \\| \nL \n\\| COMMUNITY I \\| \n\\| MOBILIZATION 137,599,463 \\| 124,572,000 13,027,834 91%", "metadata": {"headings": [{"headings_0": {"content": "Transport", "page": 39, "level": 8}}, {"headings_1": {"content": "r } +", "page": 39, "level": 1}}, [{"headings_0": {"content": "Transport", "page": 39, "level": 8}}, {"headings_1": {"content": "r } +", "page": 39, "level": 1}}], [{"headings_0": {"content": "Transport", "page": 39, "level": 8}}, {"headings_1": {"content": "r } +", "page": 39, "level": 1}}], [{"headings_0": {"content": "Transport", "page": 39, "level": 8}}, {"headings_1": {"content": "r } +", "page": 39, "level": 1}}], [{"headings_0": {"content": "Transport", "page": 39, "level": 8}}, {"headings_1": {"content": "r } +", "page": 39, "level": 1}}]], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| AND MINDSET", "metadata": {"headings": [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| CHANGE \nGovernance And \n5,017,943,670 4,827,817,769 243,424,175 95% & Securit \\| \\| \\| L \u2014\u2014\u2014\u2014\u2014,\u2014emniusinuseni Development Plan T \n455,023,819 451,673,727 3,351,247 \\| 99% 0 Implementation \n\\| \\| \\| \\| \n\\| Total \n34,461,949,092 32,781,229,423 1,680,719,669 95% \nAppendix 5: Activities affected by utilization of Warrants \n' No. Programme Warrants not Activities affected by the Reason for the Utilized under utilization . underutilization of warrants \nHuman Capital \n367,062,970 Construction of Ntwetwe seed Delayed procurement process Development school that had not yet been concluded by year end. \nHuman Capital \n252,553,362 Planned replacement of Primary Halting of recruitment of staff Development \nteachers, died, retired, by the PSST MoFPED. transferred and or left service \nHuman Capital \n228,588,730 Planned recruitment of Secondary Halting of recruitment of staff Development \nSchool teachers for Kyakabuga by the PSST MoFPED. \nSEED school. \nHuman Capital \n212,899,540 Upgrade to completion of Banda Late submission of payment Development \nHC IIT \n\\_ certificates by the contractor \n\\_ \nGovernance And", "metadata": {"headings": [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}, [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}], [{"headings_0": {"content": "| AND MINDSET", "page": 39, "level": 4}}, {"headings_1": {"content": "Transport", "page": 39, "level": 8}}]], "page": 39, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "194,381,514", "metadata": {"headings": [{"headings_0": {"content": "194,381,514", "page": 40, "level": 1}}, {"headings_1": {"content": "| AND MINDSET", "page": 39, "level": 4}}], "page": 40, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Security \n7 Planned recruitment and Halting of recruitment of staff replacement of staff under Local by the PSST MoFPED. \n\\| \npayroll \nAgro- \n130,977,736 Planned recruitment and Halting of recruitment of staff Industrialization \nreplacement of staff under by the PSST MoFPED. Production department \nTotal \n1,386,463,852 \nendix 6: Lack of a \nf \n\\| \\| 1 \\| ] \\| \\_\\| \\| \nSs Progr Sub- PIAP Budg Focus/ Activiti Key Planned Are there Is the Conclusion Concl Budgeted Revised Amount Amount \\| N am progra (Progra et Themat es performan Target clear perfor at Activity usion amount budget released Spent UGX m m Outp icarea ce for the targets and mance Level at UGX UGX UGX (\u2018000\u2019) Impleme ut \nindicator(s Financial performanc indicat (Fully Outp (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019)", "metadata": {"headings": [{"headings_0": {"content": "194,381,514", "page": 40, "level": 1}}, {"headings_1": {"content": "| AND MINDSET", "page": 39, "level": 4}}, [{"headings_0": {"content": "194,381,514", "page": 40, "level": 1}}, {"headings_1": {"content": "| AND MINDSET", "page": 39, "level": 4}}], [{"headings_0": {"content": "194,381,514", "page": 40, "level": 1}}, {"headings_1": {"content": "| AND MINDSET", "page": 39, "level": 4}}], 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"document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pal ZN", "metadata": {"headings": [{"headings_0": {"content": "|) @) \u00a9", "page": 41, "level": 3}}, {"headings_1": {"content": "Quant", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| (p=) on | | a \u00ae @\u00ae oa ww le \u00a9)", "metadata": {"headings": [{"headings_0": {"content": "| (p=) on | | a \u00ae @\u00ae oa ww le \u00a9)", "page": 41, "level": 1}}, {"headings_1": {"content": "|) @) \u00a9", "page": 41, "level": 3}}], "page": 41, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \\| \\| mW 3 \\| \\| \n\\| \n\\| \n1 12- 01- \n32000 Educatio Construc Number of 1 Yes Yes Fully Fully 258,587,008 258,587,008 258,587,008 258,587,008 HUMA Educatio 3- 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"page": 42, "level": 2}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nConstruc of5 iL Yes \\| Yes Fully tion of 5 stance \nquanti / \nstance latrines \n\\_ \n\\_ fied latrine at \nNkondo", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 42, "level": 1}}, {"headings_1": {"content": "quanti", "page": 42, "level": 2}}, [{"headings_0": {"content": "Number", "page": 42, "level": 1}}, {"headings_1": {"content": "quanti", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P/S", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 42, "level": 2}}, {"headings_1": {"content": "Number", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25 01- 01- . 01041202- 10016 \\| Parish 672 \u201a Number of! 672 Yes \\| Yes Fully Fully 391513759 391513759 390763759 387,980,019 \n\\| \n\\| \n\\| AGRO- Instituti Farmers \\| develop Field field visits \\| \n\u2014 quanti quantified i \n- \n\\| \nINDUS onal sensitised Farme \n\\_ \n~ \nment visits and farmer's \n\\_ \nfied ' \n\\| \n\\| \n\\| \nTRIAL \\| Strength on r model and/or training on \nIZATI ening productivit mobili (PDM) farmers\u2019 \\| improved \n\\| \n\\| \nON and \ny \nsation \\| \ntrainings \\| farming \\| \nCoordin \u00bb enhancem and \non", "metadata": {"headings": [{"headings_0": {"content": "P/S", "page": 42, "level": 2}}, {"headings_1": {"content": "Number", "page": 42, "level": 1}}, [{"headings_0": {"content": "P/S", "page": 42, "level": 2}}, {"headings_1": {"content": "Number", "page": 42, "level": 1}}], [{"headings_0": {"content": "P/S", "page": 42, "level": 2}}, {"headings_1": {"content": "Number", "page": 42, "level": 1}}], [{"headings_0": 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{"content": "program", "page": 42, "level": 2}}, {"headings_1": {"content": "program", "page": 42, "level": 6}}], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38 \n\\| \n19,736 Number of 19736 Yes Yes Fully Livestoc Livestock quanti k vaccinated fied vaccinat against PPR, \ned Goat Pox, \nagainst Lumpy skin \n\\| \nPPR, disease and \nGoat", "metadata": {"headings": [{"headings_0": {"content": "program", "page": 42, "level": 2}}, {"headings_1": {"content": "program", "page": 42, "level": 6}}, [{"headings_0": {"content": "program", "page": 42, "level": 2}}, {"headings_1": {"content": "program", "page": 42, "level": 6}}]], "page": 42, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NCD/IB", "metadata": {"headings": [{"headings_0": {"content": "NCD/IB", "page": 43, "level": 2}}, {"headings_1": {"content": "program", 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the Auditor General, 2023", "type": "heading"}}, {"content": "skin", "metadata": {"headings": [{"headings_0": {"content": "Lumpy", "page": 43, "level": 1}}, {"headings_1": {"content": "Pox,", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "disease", "metadata": {"headings": [{"headings_0": {"content": "disease", "page": 43, "level": 1}}, {"headings_1": {"content": "Lumpy", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "disease", "page": 43, "level": 1}}, {"headings_1": {"content": "Lumpy", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NCD/IB", "metadata": {"headings": [{"headings_0": {"content": "NCD/IB", "page": 43, "level": 1}}, {"headings_1": {"content": "disease", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "119 Number of 119 \\| \nYes Yes Fully Parish Parish quanti SACCOs SACCOs fied formed formed and \nand", "metadata": {"headings": [{"headings_0": {"content": "NCD/IB", "page": 43, "level": 1}}, {"headings_1": {"content": "disease", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "capitalized", "metadata": {"headings": [{"headings_0": {"content": "capitalized", "page": 43, "level": 1}}, {"headings_1": {"content": "NCD/IB", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "capitaliz", "metadata": {"headings": [{"headings_0": {"content": "capitaliz", "page": 43, "level": 1}}, {"headings_1": {"content": "capitalized", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12- 02- 12030114 32016 UGIFT Upgradi Number of HUMA Populati 07- 5- (Infrastr of Health N on Reduced Primar ucture) centers CAPIT Health, morbidity y", "metadata": {"headings": [{"headings_0": {"content": "capitaliz", "page": 43, "level": 1}}, {"headings_1": {"content": "capitalized", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Upgraded", "metadata": {"headings": [{"headings_0": {"content": "Upgraded", "page": 43, "level": 4}}, {"headings_1": {"content": "capitaliz", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "AL Safety and Health \nNumber of \nDEVEL and mortality care medical specified quanti OPME Manage due to servic medical equipment \nfied NT ment HIV/AIDS, es equipme to be \nTB and \nnt at supplied \n\\| malaria Banda \nand other and \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Upgraded", "page": 43, "level": 4}}, {"headings_1": {"content": "capitaliz", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "communic", "metadata": {"headings": [{"headings_0": {"content": "communic", "page": 43, "level": 6}}, {"headings_1": {"content": "Upgraded", "page": 43, "level": 4}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sirimuka \n\\| able HOMO)", "metadata": {"headings": [{"headings_0": {"content": "communic", "page": 43, "level": 6}}, {"headings_1": {"content": "Upgraded", "page": 43, "level": 4}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "diseases", "metadata": {"headings": [{"headings_0": {"content": "diseases", "page": 43, "level": 4}}, {"headings_1": {"content": "communic", "page": 43, "level": 6}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "00000, \nI Expansi Expansion Not Not on of works specified", "metadata": {"headings": [{"headings_0": {"content": "diseases", "page": 43, "level": 4}}, {"headings_1": {"content": "communic", "page": 43, "level": 6}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quanti", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 43, "level": 1}}, {"headings_1": {"content": "diseases", "page": 43, "level": 4}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ntwetwe \nfied HC \nIV \nmortuar \nComplet No. of staff \\| \ne a staff houses house at completed", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 43, "level": 1}}, {"headings_1": {"content": "diseases", "page": 43, "level": 4}}, [{"headings_0": {"content": "quanti", "page": 43, "level": 1}}, {"headings_1": {"content": "diseases", "page": 43, "level": 4}}], [{"headings_0": {"content": "quanti", "page": 43, "level": 1}}, {"headings_1": {"content": "diseases", "page": 43, "level": 4}}]], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Banany", "metadata": {"headings": [{"headings_0": {"content": "Banany", "page": 43, "level": 1}}, {"headings_1": {"content": "quanti", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at \nim HC [HC Bananywa II \n39 \nPartially 909,493,335 \\|2,723,701,873 RT 2,083,701,873 -2,021,705,3 quantified 13 \n\\| Contruct \\| No. of new 1] Yes Yes Fully \\| \n\\| \\| . ion of a \\| staff houses \n1 \n\\| \ni \\| \\| quanti new constrted at \\| fied \\| \\| staff Nakitembe \n\\| \ni i \n\\| \n\\| house at \\| HC III \n\\| \n\\| \nNakitem \n\\| \n\\| \nbe HC \\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Banany", "page": 43, "level": 1}}, {"headings_1": {"content": "quanti", "page": 43, "level": 1}}, [{"headings_0": {"content": "Banany", "page": 43, "level": 1}}, {"headings_1": {"content": "quanti", "page": 43, "level": 1}}], [{"headings_0": {"content": "Banany", "page": 43, "level": 1}}, {"headings_1": {"content": "quanti", "page": 43, "level": 1}}], [{"headings_0": {"content": "Banany", "page": 43, "level": 1}}, {"headings_1": {"content": "quanti", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Wo", "metadata": {"headings": [{"headings_0": {"content": "Wo", "page": 44, "level": 1}}, {"headings_1": {"content": "Banany", "page": 43, "level": 1}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| An |", "metadata": {"headings": [{"headings_0": {"content": "| An |", "page": 44, "level": 1}}, {"headings_1": {"content": "Wo", "page": 44, "level": 1}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Complet No. of staff \\| 1 Yes Yes Fully \\| \nea staff houses", "metadata": {"headings": [{"headings_0": {"content": "| An |", "page": 44, "level": 1}}, {"headings_1": {"content": "Wo", "page": 44, "level": 1}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quanti", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 44, "level": 2}}, {"headings_1": {"content": "| An |", "page": 44, "level": 1}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "house at constructed \nfied \nKikubya at Kukubya \n\\|", "metadata": {"headings": [{"headings_0": {"content": "quanti", "page": 44, "level": 2}}, {"headings_1": {"content": "| An |", "page": 44, "level": 1}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cHCI", "metadata": {"headings": [{"headings_0": {"content": "\u201cHCI", "page": 44, "level": 3}}, {"headings_1": {"content": "quanti", "page": 44, "level": 2}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HCM \n\\| \n\\_ Renovati No. of staff \n\\| 2 Yes \\| Yes Fully on of 2 \\| houses \n\\| \n\\| quanti \\| staff renovated at fied \\| houses \\| Kikonda \\| HC \\| \\| \n\\| at II \n\\| Kikonda \\| \n\\| \\| HCI \n\\| \n- \n12- \\| 01- \n32000 UGIFT Construc No.3 \\| 1 Yes \\| \n\u2018 . \n\\}", "metadata": {"headings": [{"headings_0": {"content": "\u201cHCI", "page": 44, "level": 3}}, {"headings_1": {"content": "quanti", "page": 44, "level": 2}}, [{"headings_0": {"content": "\u201cHCI", "page": 44, "level": 3}}, {"headings_1": {"content": "quanti", "page": 44, "level": 2}}], [{"headings_0": {"content": "\u201cHCI", "page": 44, "level": 3}}, {"headings_1": {"content": "quanti", "page": 44, "level": 2}}], [{"headings_0": {"content": "\u201cHCI", "page": 44, "level": 3}}, {"headings_1": {"content": "quanti", "page": 44, "level": 2}}]], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "metadata": {"headings": [{"headings_0": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}, {"headings_1": {"content": "\u201cHCI", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Yes Fully Fully 1,655,709,665 2,994,785,608 \n2,994,785,608 2,624,223,0 \\| \n\\| quanti quantified \\| \n\"N n,Sports \\| \nAssets ucture) Kyakabu blocks \u201aNo of \n38 \\| \n' \\| \u0131 \n\\| fied cAPIT and \\| \n\u0131 and \nga seed 1 block of! \n\u0131 AL) skills \\| Faciliti seconda ICT,No 1 \n\\| \n\\| DEVEL \\| \n\\| \\| \\| es ryschool \u2014 block of \n\\| OPME \\| \\_ \n\\| Manag science \n\\| \nNT \\| ement \\| \n\\_ Labaratory,n \n\\| \n\\| \n\\| \n\\_ 03 blocks of \n\\| \\\\ \\| teschers' \n\\| \\| \\| \nstaff \n\\| \n\\| \\| quarters,no \n\\| \\| \u201a \n5 of lined \\| \n\\| \\| \\| \nlatrine to be \\| \\_ \ni", "metadata": {"headings": [{"headings_0": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}, {"headings_1": {"content": "\u201cHCI", "page": 44, "level": 3}}, [{"headings_0": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}, {"headings_1": {"content": "\u201cHCI", "page": 44, "level": 3}}], [{"headings_0": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}, {"headings_1": {"content": "\u201cHCI", "page": 44, "level": 3}}], [{"headings_0": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}, {"headings_1": {"content": "\u201cHCI", "page": 44, "level": 3}}], [{"headings_0": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}, {"headings_1": {"content": "\u201cHCI", "page": 44, "level": 3}}], [{"headings_0": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}, {"headings_1": {"content": "\u201cHCI", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 44, "level": 3}}, {"headings_1": {"content": "| HUMA Educatio | | 3- | (Infrastr tion of classrooms", "page": 44, "level": 1}}], "page": 44, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ constructed. \n\\| \\| \\| Construc No.3 1 Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 44, "level": 3}}, {"headings_1": {"content": "| HUMA Educatio | | 3- | (Infrastr 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\n\\| \\| \\| teschers) \\| \\_\\| \\| u. staff \\| \n40 \n\\| quarters,no T \\| \\| 5 of lined \n\\| \\| latrine to be \n\\| \\| constructed. \\| 04- 09040106- 26000 Routine \\| \\| 8,768 \\_ \\| fo \\| ; \nNo. Of KMs 94 Yes Yes Fully Fully 3756700 658,672 1,698,569,49 1,698,569,4 \\| \\| INTEG \\| Transpo Communit 2- mechani Worked on. \nquanti quantified 0 \n4 \\| 94 \\| \\| RATE \\| rtAsset yaccess& Distric sed \nfied \\| \\| \\| D \\| Manage feeder t, mainten \\| \n\\| \\| \\| \n\\| TRAN \\| ment roads Urban Jane \\| 0... \n\\| \\| \\| SPOR \\| constructe and \nft nn \nRoutine No. Of KMs 3 Yes Yes Fully \ni \\| \n; T \\| d& Comm \n\\| mechani Worked on. quanti \\| INFRA \\| maintaine unity \n\\| \nsed fied \\| \\| \\| STRU \\| dto Access mainten \n\\| CTUR \\| facilitate Road of", "metadata": {"headings": [{"headings_0": {"content": "Labaratory,n |", "page": 44, "level": 3}}, {"headings_1": {"content": "science", "page": 44, "level": 6}}, [{"headings_0": {"content": "Labaratory,n 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\\| \u0131 \n\\| \n\\| \nCLIMAT Quality servic Rural ' production production ified fied \nsed \nE ) es water \\| facility in Facility \nfor \n\\| \nCHANG \\| ~ collecte and Nkandwa /Valley", "metadata": {"headings": [{"headings_0": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}, [{"headings_0": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], [{"headings_0": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], [{"headings_0": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], [{"headings_0": {"content": "RCES, Manage | es data and (Piped |", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 1}}], 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"level": 1}}, {"headings_1": {"content": "(6km)", "page": 54, "level": 1}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "grading and DDEG \nculvert Installation \n\u201a \nwas done and. the roads were in use \n: \nRoutine Force on 79,445,000 Works were mechanized Account done maintenance according to of the BOQs, Butambuka- \nbush Guwe-", "metadata": {"headings": [{"headings_0": {"content": "clearing,", "page": 54, "level": 1}}, {"headings_1": {"content": "(6km)", "page": 54, "level": 1}}, [{"headings_0": {"content": "clearing,", "page": 54, "level": 1}}, {"headings_1": {"content": "(6km)", "page": 54, "level": 1}}], [{"headings_0": {"content": "clearing,", "page": 54, "level": 1}}, {"headings_1": {"content": "(6km)", "page": 54, "level": 1}}], [{"headings_0": {"content": "clearing,", "page": 54, "level": 1}}, {"headings_1": {"content": "(6km)", "page": 54, "level": 1}}]], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "clearing,", "metadata": {"headings": [{"headings_0": {"content": "clearing,", "page": 54, "level": 8}}, {"headings_1": {"content": "clearing,", "page": 54, "level": 1}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kitwala road \ngrading, off", "metadata": {"headings": [{"headings_0": {"content": "clearing,", "page": 54, "level": 8}}, {"headings_1": {"content": "clearing,", "page": 54, "level": 1}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(14km)", "metadata": {"headings": [{"headings_0": {"content": "(14km)", "page": 54, "level": 1}}, {"headings_1": {"content": "clearing,", "page": 54, "level": 8}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "shoot construction \nURF and culvert \\_ installation \nwas done and the roads \\_were in use Routine Force on 130,000,000 Works were mechanized Account done maintenance according to of Guwe- the BOQs, Kyenda road", "metadata": {"headings": [{"headings_0": {"content": "(14km)", "page": 54, "level": 1}}, {"headings_1": {"content": "clearing,", "page": 54, "level": 8}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- bush", "metadata": {"headings": [{"headings_0": {"content": "(14km)", "page": 54, "level": 1}}, {"headings_1": {"content": "clearing,", "page": 54, "level": 8}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "(10km) clearing,", "metadata": {"headings": [{"headings_0": {"content": "(10km) clearing,", "page": 54, "level": 8}}, {"headings_1": {"content": "(14km)", "page": 54, "level": 1}}], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \ngrading, off \\_ \nURF \nshoot \n\\_ \nconstruction and culvert", "metadata": {"headings": [{"headings_0": {"content": "(10km) clearing,", "page": 54, "level": 8}}, {"headings_1": {"content": "(14km)", "page": 54, "level": 1}}, [{"headings_0": {"content": "(10km) clearing,", "page": 54, "level": 8}}, {"headings_1": {"content": "(14km)", "page": 54, "level": 1}}], [{"headings_0": {"content": "(10km) clearing,", "page": 54, "level": 8}}, {"headings_1": {"content": "(14km)", "page": 54, "level": 1}}], [{"headings_0": {"content": "(10km) clearing,", "page": 54, "level": 8}}, {"headings_1": {"content": "(14km)", "page": 54, "level": 1}}]], "page": 54, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4 | Routine \u2014 | Force on | 46,469,510", "metadata": {"headings": [{"headings_0": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}, {"headings_1": {"content": "(10km) clearing,", "page": 54, "level": 8}}], "page": 55, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Works were", "metadata": {"headings": [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], "page": 55, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mechanized \\| done \nmaintenance \n\\| according to \\| Of \n\\| the BOQs, \\| Kalugwajju- \n\\| bush Nakakabara \\| Clearing, \\| \\| road \n\\| grabbling and \\| \\| \n\\| heavy \n\\| \nURF \n\\| grading was \\| done. \\| \n\\| \n\\| However, the \n\\| BOQs did not \\| have culvert \ninstallation which was \\| \n\\| vital as the \\| road was \\| \nalmost cut off \\| \nby a river \\|", "metadata": {"headings": [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}, [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}], [{"headings_0": {"content": "| Works were", "page": 55, "level": 1}}, {"headings_1": {"content": "4 | Routine \u2014 | Force on | 46,469,510", "page": 55, "level": 1}}]], "page": 55, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "crossing", "metadata": {"headings": [{"headings_0": {"content": "crossing", "page": 55, "level": 8}}, {"headings_1": {"content": "| Works were", "page": 55, "level": 1}}], "page": 55, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "through at \\| two points \\| hindering use \\| \\| of the road. \n\\| \n\\| 295,914,510;", "metadata": {"headings": [{"headings_0": {"content": "crossing", "page": 55, "level": 8}}, {"headings_1": {"content": "| Works were", "page": 55, "level": 1}}], "page": 55, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "endix", "metadata": {"headings": [{"headings_0": {"content": "endix", "page": 56, "level": 1}}, {"headings_1": {"content": "crossing", "page": 55, "level": 8}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9:", "metadata": {"headings": [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the Utilization \nof Wage Budget", "metadata": {"headings": [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- BE 7 Dept = Sum of \n\\_ Supplementar Sum of Revised Pay ghee Unutilized \\|", "metadata": {"headings": [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "' \ncode name Approved y Budget : Budget Warrant \\| Payments funds ' \n\\| \n\\| \nBudget \n01 Administ 1,947 ,345,077 . \nration \n02 Finance 66,301,188 \n03 Statutor 211,851,413 y Bodies \n1,947,345,077 1,947,342,077 1,752,960,563 194,381,514 \n66,301,188 66,301,188 64,627,845 1,673,343 211,851,413 211,851,412 211,642,167 209,245 \n04 982,464,948 \"223,535,052 1,206,000,000 1,206,000,000 1,075,022,264 130,977,736 Producti \non \n05 Health 3,977,746,989 333,000,000 4,310,746,989 4,310,746,989 4,286,596,604 24,150,385 \n06 10,048,020,906 1,146,102,842 11,194,123,748 11,194,123,748 10,704,260,094 489,863,654 \\_ Educatio \n\\| \n\\} n \n07 : . 139,20000 11,926,672 Roads \n~ 151,126,672. ~ 151,126,672 ~ 150,100,904 ~", "metadata": {"headings": [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}, [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}], [{"headings_0": {"content": "9:", "page": 56, "level": 8}}, {"headings_1": {"content": "endix", "page": 56, "level": 1}}]], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,025,768", "metadata": {"headings": [{"headings_0": {"content": "1,025,768", "page": 56, "level": 5}}, {"headings_1": {"content": "9:", "page": 56, "level": 8}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "08 \"Water ~ 45,600,000 2,400,000 ~~ \n48,000,000 ~ 48,000,000 \\_ 47,992,500", "metadata": {"headings": [{"headings_0": {"content": "1,025,768", "page": 56, "level": 5}}, {"headings_1": {"content": "9:", "page": 56, "level": 8}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7,500", "metadata": {"headings": [{"headings_0": {"content": "7,500", "page": 56, "level": 3}}, {"headings_1": {"content": "1,025,768", "page": 56, "level": 5}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \n09 Natural 248,400,000 51,000,000 299,400,000 299,400,000 295,812,952 3,587,048 . \n\\_ \nResourc \n\\_ \nes \n10 Commun 42,073,956 \n42,073,956 42,073,956 29,593,000 12,480,956 \\| \n. \nity \nBased \nServices \n11 Planning 78,093,744 2,473,328 80,567,072 80,567,072 - 80,233,595 333,477 \\_ \n12 Internal 19,736,508 \n19,736,508 19,736,508 19,406,222 330,286 Audit \n13 Trade 14,544,888 \n\\| ~ 25,251,600 \u201c25,251,600 \n~ 25,251,600 \n~ 10,706,712 and \n\u201a Industry", "metadata": {"headings": [{"headings_0": {"content": "7,500", "page": 56, "level": 3}}, {"headings_1": {"content": "1,025,768", "page": 56, "level": 5}}, [{"headings_0": {"content": "7,500", "page": 56, "level": 3}}, {"headings_1": {"content": "1,025,768", "page": 56, "level": 5}}], [{"headings_0": {"content": "7,500", "page": 56, "level": 3}}, {"headings_1": {"content": "1,025,768", "page": 56, "level": 5}}], [{"headings_0": {"content": "7,500", "page": 56, "level": 3}}, {"headings_1": {"content": "1,025,768", "page": 56, "level": 5}}]], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total 18,732,793,598 869,727,6:", "metadata": {"headings": [{"headings_0": {"content": "Total 18,732,793,598 869,727,6:", "page": 56, "level": 3}}, {"headings_1": {"content": "7,500", "page": 56, "level": 3}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "metadata": {"headings": [{"headings_0": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}, {"headings_1": {"content": "Total 18,732,793,598 869,727,6:", "page": 56, "level": 3}}], "page": 56, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 10: Allocate funds based \\_on the water need rankin \nSN/ Sub District Sub- Varia Amount %age of Ranking Ranking \\| \nCounty average county nce/ allocated to amount based on based on \\| rate Water Need \\| the Sub allocated to the need resource \n\\| \ncoverage County the Sub \\| allocation \\| rate County out \n\\| \nof the total district grant \n\\|", "metadata": {"headings": [{"headings_0": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}, {"headings_1": {"content": "Total 18,732,793,598 869,727,6:", "page": 56, "level": 3}}, [{"headings_0": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}, {"headings_1": {"content": "Total 18,732,793,598 869,727,6:", "page": 56, "level": 3}}], [{"headings_0": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}, {"headings_1": {"content": "Total 18,732,793,598 869,727,6:", "page": 56, "level": 3}}]], "page": 57, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], "page": 57, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ei en 13% \\| 242,081,301. 1 Wattuba SC 55% 68% \n2 \n90477168 \n3 \n64,881,058 \nButemba- \n63,069,755 Byerima \nWattuba TC \\| 68% -13% 50,430,576 \nWattuba SC 39,686,639 \nNkandwa - 11% 44% 33,661,303 5% Kiryanongo \nSC \nKyankwanzi 32,440,529 5%", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}, [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}]], "page": 57, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Banda \nWattuba TC 55% 68% -13% 20,000,000 3%", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], "page": 57, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Ntwetwe 55% 72% -17% \\| 7,246,110 1% \n10 \nGayaza - 55% 65% -10% 3,622,606 1% \n11 Kisaala \nButemba 55% 26% 29% 1,811,303 0% \nTC \nKyankwanzi \n4 \nTC \nNtwe za 0% 7 15 TC \nProgram \\| Contract Activity \u2014 \nPictorial = \n\\| me or expenditure findings evidence from", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}, [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}], [{"headings_0": {"content": "oe", "page": 57, "level": 3}}, {"headings_1": {"content": "_ 17,832 )__1,770,437,894 19,602,524,223 19,602,521,222", "page": 56, "level": 1}}]], "page": 57, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inspecte", "metadata": {"headings": [{"headings_0": {"content": "inspecte", "page": 58, "level": 1}}, {"headings_1": {"content": "oe", "page": 57, "level": 3}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "d", "metadata": {"headings": [{"headings_0": {"content": "inspecte", "page": 58, "level": 1}}, {"headings_1": {"content": "oe", "page": 57, "level": 3}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inspections", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 58, "level": 8}}, {"headings_1": {"content": "inspecte", "page": 58, "level": 1}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12-Human P & D Constructi 1,997,605,011 The construction \nCapital Traders onofa \n~ works on the \nDevelopm And seed \nclassroom blocks, \nent Contracto secondary administration \nrs Sr een \nLtd school at unit. rg Kyakabug Teachers\u2019 houses, \nain \nVIP pit latrines,", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 58, "level": 8}}, {"headings_1": {"content": "inspecte", "page": 58, "level": 1}}, [{"headings_0": {"content": "Inspections", "page": 58, "level": 8}}, {"headings_1": {"content": "inspecte", "page": 58, "level": 1}}]], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nsambya", "metadata": {"headings": [{"headings_0": {"content": "Nsambya", "page": 58, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 58, "level": 8}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ICT sc", "metadata": {"headings": [{"headings_0": {"content": "Nsambya", "page": 58, "level": 1}}, {"headings_1": {"content": "Inspections", "page": 58, "level": 8}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Laboratory/Librar", "metadata": {"headings": [{"headings_0": {"content": "Laboratory/Librar", "page": 58, "level": 8}}, {"headings_1": {"content": "Nsambya", "page": 58, "level": 1}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "y, Multi-purpose hall and the sports field were", "metadata": {"headings": [{"headings_0": {"content": "Laboratory/Librar", "page": 58, "level": 8}}, {"headings_1": {"content": "Nsambya", "page": 58, "level": 1}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "partially", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 58, "level": 8}}, {"headings_1": {"content": "Laboratory/Librar", "page": 58, "level": 8}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "completed. This is because the contract is still ongoing up to", "metadata": {"headings": [{"headings_0": {"content": "partially", "page": 58, "level": 8}}, {"headings_1": {"content": "Laboratory/Librar", "page": 58, "level": 8}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "30/11/2024.", "metadata": {"headings": [{"headings_0": {"content": "30/11/2024.", "page": 58, "level": 8}}, {"headings_1": {"content": "partially", "page": 58, "level": 8}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Medical equipment at Sirimula HC II was still in stores \n12-Human Rima (Ea) Supply Capital Limited and \nand not yet put to use.", "metadata": {"headings": [{"headings_0": {"content": "30/11/2024.", "page": 58, "level": 8}}, {"headings_1": {"content": "partially", "page": 58, "level": 8}}, [{"headings_0": {"content": "30/11/2024.", "page": 58, "level": 8}}, {"headings_1": {"content": "partially", "page": 58, "level": 8}}], [{"headings_0": {"content": "30/11/2024.", "page": 58, "level": 8}}, {"headings_1": {"content": "partially", "page": 58, "level": 8}}]], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "284,318,636 Medical", "metadata": {"headings": [{"headings_0": {"content": "284,318,636 Medical", "page": 58, "level": 1}}, {"headings_1": {"content": "30/11/2024.", "page": 58, "level": 8}}], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "equipment was Developm installatio delivered in time. ent n of The equipment medical \nsupplied was as equipmen per contract t at details. Sirimula \nMedical \nand equipment meant Banda HC \nfor Banda HC III III \nwere stored up at \n\\| Butemba HC III \u201aas Band HC II was still under \n\\| up to September \\| \n\\| ad 1.04, 2023 \nroe \\| ia ee u 12-Human \\| Jilo \nee a ee \\| Constructi \\| \n133,887,182 Works were done \\| Capital \\| Constructi \\| on of staff \n\\| as per BOQs. rf I)", "metadata": {"headings": [{"headings_0": {"content": "284,318,636 Medical", "page": 58, "level": 1}}, {"headings_1": {"content": "30/11/2024.", "page": 58, "level": 8}}, [{"headings_0": {"content": "284,318,636 Medical", "page": 58, "level": 1}}, {"headings_1": {"content": "30/11/2024.", "page": 58, "level": 8}}], [{"headings_0": {"content": "284,318,636 Medical", "page": 58, "level": 1}}, {"headings_1": {"content": "30/11/2024.", "page": 58, "level": 8}}], [{"headings_0": {"content": "284,318,636 Medical", "page": 58, "level": 1}}, {"headings_1": {"content": "30/11/2024.", "page": 58, "level": 8}}]], "page": 58, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Developm | on | house at |", "metadata": {"headings": [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], "page": 59, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|The Contractor \\| isi ae ent Uganda \\| Nakitemb \\| \n\\| completed works \\| \ni \u0131 \n\\| \n\\| \\| Limited \\| \\| a \n\\|eHCII within the \\|! \\| \\| \\| \\| \\| contract \n\\| \\| duration: \\| \\| \n\\| \n\\| \\| \\| \\| The staff house \\| \n\\| \\| \\| \\| \\| \\| was in use by the \\| \\| \\| \\| \\| staff of the health \\| 0 \\| \\| Centre \\| \\| 12-Human \\| Mplamb \\| Renovatio \\| \n\\| a [ 14,200,000 \\| Delayed \n\\| \\| \\| \nCapital \\|Constn \\|nof2 \ncompletion, the \\| \u2014< \\| Developm Services & \\| staff \\| \n\\| project was \\| \\| ent J houses at \\| \n\\| planned to be \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}, [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}], [{"headings_0": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, {"headings_1": {"content": "284,318,636 Medical", "page": 58, "level": 1}}]], "page": 59, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Kikonda |", "metadata": {"headings": [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], "page": 59, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| completed by \\| \\| HCI \\| \n\\| April 4, 2023 but \\| \\| \n\\| \\| \\| was still \\| Een \\| \\| \n\\| incomplete on the \\| \\| \n\\| \\| \\| date of \\| \\| \n\\| \\| \\| inspection. \n\\| \n\\| \\| \\| \\| There is no\\} \\| \n\\| \\| \\| evidence of \\| \\| \\| \\| \\| contract \\| \\| \n\\| \\| extension to- \\| \n\\| \n\\| \\| \\| 2,728,082998) \\| \\| \n\\| \\| \\| date. \\| \\| L \n\\| \n\u2014 \nAppendix 12: Failure to carry Monitori \nNo. \\| \\_ Auditremarks \nProject name out Amount (UGX) 1 Construction of 2 classroom block at \nSuunga primary school \nConstruction of a five stance pit latrine at Kigando \nConstruction of a 5 stance pit latrine at kanywamahuli ps \nConstruction of a 5 stance pit latrine at Lwendagi ps \n80,027,422 No Monitoring and evaluation reports \n24,157,987 No Monitoring and evaluation reports 23,749,050 No Monitoring and evaluation reports 23,749,050 No Monitoring and evaluation reports Construction of a 5 stance lined pit \n23,406,195 No Monitoring and latrine at Mujunza ps \nevaluation reports \\_ of a 5 \nConstruction stance vip latrine \\| on \\| 23,406,195 No Monitoring and \n\u201a at Mbali ps J evaluation reports . \n;", "metadata": {"headings": [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}, [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}]], "page": 59, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Construction of \n5 stance pit latrine at \n23,406,195 No Monitoring and Mbambala ps \nConstruction of a 5 stance pit latrine \nat Nkondo ps \nTOTAL", "metadata": {"headings": [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], "page": 60, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "evaluation reports 23,365,250 No Monitoring and evaluation reports", "metadata": {"headings": [{"headings_0": {"content": "| Kikonda |", "page": 59, "level": 3}}, {"headings_1": {"content": "| Developm | on | house at |", "page": 59, "level": 3}}], "page": 60, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "245,267,344", "metadata": {"headings": [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], "page": 60, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total PRF \n\\| %age \\| Remarks \\| \\| \n\\| Name SACCO received Disbursements \\| disbursed \\| \\| \n\\| \n\\| \\| \\| Name (2021/2022 & \\| (Loans) \n\\| \\| 2022/2023) \\| \\| \\| \\| \\| \\| In \n= \n\\| \\| (A) \\| (B) \\| ake \n\\| \n\\| \u00a2 ) \\| \n\\| 1 Kywankwanzi Katuugo Katuugo- 109,584,569 100,000,000 91% \\| Low \n\\| \nDLG Parish : Nsambya \\| disbursement n \\| \\| \n\\| \n\\| \u0131 PDM \\| \n\\| In => \u2014 \n2 Kywankwanzi \\| Misago BEE Misago- 109,584,569 \\| \n86% \\| Low \n\\| \n\\| \n\\| \n\\| \n\\| DLG Parish Butemba \\| 94,000,000 disbursement \\| \nPDM \\| \\| \\| \n\\| \n\\| SACCO \\| \n\\| \\| \\| \n\\| \n\\| 3 Kywankwanzi Kijuubya Kijuubya- 109,584,569 \n99% \\| Optimal DLG Parish Byerima \\| 108,000,000 \n\\| \\| disbursement PDM \n\\| \nL \n\\| SACCO \\| \\| nan \n\\| 4 Kywankwanzi \\| Biroboka Biroboka 109,584,569 \n\\| \n\\| 79% \\| Low \\| DLG Ward Ward- 87,000,000 \\| \n\\| \\| disbursement \\| Kyankwanzi \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}, [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}], [{"headings_0": {"content": "245,267,344", "page": 60, "level": 3}}, {"headings_1": {"content": "| Kikonda |", "page": 59, "level": 3}}]], "page": 61, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], "page": 61, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM \n\\| \n\\| SACCO \\| \\| \\| 5 Kywankwanzi Butemba \\| Butemba 109,584,569 \n; 103% Optimal DLG Ward \\| Ward- 113,000,000 \\| disbursement \\| \nButemba \\| \nI \nPDM \nSACCO \n\\| \n\\| 6 Kywankwanzi \\| Ndibata Ndibata 109,584,569 \\| \n\\| DLG \\| Ward \\| Ward- \n\\| \n\\| \n104% Optimal 114,500,000 \\| disbursement \\| \\| Ntwetwe \n\\| \n\\| \nPDM \n\\| \n\\| \n\\| SACCO \\| \\| \nKywankwanzi Kalagi Kalagi 109,584,569 98% Low \n\\| \\| \nDLG Ward Ward- \\| 107,000,000 disbursement Masodde- \\| \n\\| \n\\| Kalagi PDM \\| \nSACCO \n\\| \n\\| \n\\| 8 \\| Kywankwanzi Nakitembe Nakitembe 109,584,569 \n\\| 81% Low \n\\| DLG Ward \\| Ward- 89,000,000 disbursement Wattuba \n\\| \n\\| PDM \\| L \\| SACCO \\| \\| 9 Kisolooza Kisolooza- 109,584,569 103% Optimal \nKywankwanzi \\| BE \nDLG Parish Wattuba 113,000,000 disbursement \\| \nPDM \n\\| \n\\| \n\\| \\|\\_SACCO \\| \\| \n10 Kywankwanzi Luwawu Luwawu- Pr 109,584,569 \\| \n110% Optimal \n\\| DLG \\| Parish Mulagi PDM \\| \n\\| 121,000,000 \\| disbursement \\| \n\\| \n\\| \nAppendix Vote", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}, [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}], [{"headings_0": {"content": "| | |", "page": 61, "level": 3}}, {"headings_1": {"content": "245,267,344", "page": 60, "level": 3}}]], "page": 61, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14:", "metadata": {"headings": [{"headings_0": {"content": "14:", "page": 62, "level": 8}}, {"headings_1": {"content": "| | |", "page": 61, "level": 3}}], "page": 62, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO Parish Name Board SN. Name \n\\| Name ofSACCO \\_ \u2014\u2014\u2014\u2014\u2014 see Re me board members fill \\| \n\\_ \nmember \nexpression \nappointment of interest \nforms \n(Yes/No) \nKywankwanzi Katuugo Parish Katuugo-Nsambya 17/06/2022 No Board DLG PDM SACCO members did Kywankwanzi Parish Bu Misago Misago-Butemba PDM 13/06/2022 No not fill DLG SACCO expression of Kywankwanzi Kijuubya Parish Kijuubya-Byerima PDM 07/06/2022 No \ninterest forms DLG \nSACCO \nKywankwanzi Biroboka Biroboka Ward- No \nWard . 06/06/2022 DLG Kyankwanzi PDM \n. Kywankwanzi ~ Butemba Ward Butemba Ward- \n09/06/2022 No OG \\_Butemba PDM SACCO \n\\_ \" Naibata Ward Ndibata 19/05/2022 Kywankwanzi \nWard- \nDE \\|\\_Ntwetwe PDM SACCO \n. Kywankwanzi Kalagi Ward Kalagi Ward-Masodde- 08/06/2022 \nDLG \nKalagi PDM SACCO \n. \nKywankwanzi Nakitembe Ward Nakitembe Ward- 07/06/2022 No \\_DLG \nWattuba PDM SACCO \nKywankwanzi Kisolooza Parish Kisolooza-Wattuba 07/06/2022 No DLG PDM SACCO \nKywankwanzi Parish Luwawu-Mulagi PDM 09/06/2022 No \nere Luwawu \\_ DLG \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "14:", "page": 62, "level": 8}}, {"headings_1": {"content": "| | |", "page": 61, "level": 3}}, [{"headings_0": {"content": "14:", "page": 62, "level": 8}}, {"headings_1": {"content": "| | |", "page": 61, "level": 3}}], [{"headings_0": {"content": "14:", "page": 62, "level": 8}}, {"headings_1": {"content": "| | |", "page": 61, "level": 3}}], [{"headings_0": {"content": "14:", "page": 62, "level": 8}}, {"headings_1": {"content": "| | |", "page": 61, "level": 3}}], [{"headings_0": {"content": "14:", "page": 62, "level": 8}}, {"headings_1": {"content": "| | |", "page": 61, "level": 3}}], [{"headings_0": {"content": "14:", "page": 62, "level": 8}}, {"headings_1": {"content": "| | |", "page": 61, "level": 3}}]], "page": 62, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 15: PDivi SACCO Board SACCO Committees and Sub Committees", "metadata": {"headings": [{"headings_0": {"content": "Appendix 15: PDivi SACCO Board SACCO Committees and Sub Committees", "page": 63, "level": 4}}, {"headings_1": {"content": "14:", "page": 62, "level": 8}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Name Name of Supervisory Executive Loan Sub Production sub Marketing sub Business Finance and \\| Remarks \\|", "metadata": {"headings": [{"headings_0": {"content": "Appendix 15: PDivi SACCO Board SACCO Committees and Sub Committees", "page": 63, "level": 4}}, {"headings_1": {"content": "14:", "page": 62, "level": 8}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Vote _", "metadata": {"headings": [{"headings_0": {"content": "Vote _", "page": 63, "level": 3}}, {"headings_1": {"content": "Appendix 15: PDivi SACCO Board SACCO Committees and Sub Committees", "page": 63, "level": 4}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO committee Committee committee Committee Committee Development investment sub \\| services sub Committee i \\|", "metadata": {"headings": [{"headings_0": {"content": "Vote _", "page": 63, "level": 3}}, {"headings_1": {"content": "Appendix 15: PDivi SACCO Board SACCO Committees and Sub Committees", "page": 63, "level": 4}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "etm", "metadata": {"headings": [{"headings_0": {"content": "etm", "page": 63, "level": 4}}, {"headings_1": {"content": "Vote _", "page": 63, "level": 3}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ra EEE SEE ictal seem \nWas Isthe Wasit Is the Was it Is the Was it Isthe \\| Wasit Is the Was Is the Was Isthe it committ Constit commit Constit commit Constit commit Constit commit it commit it committ \\| \n\\| \nCons ee uted? tee uted? tee uted? tee uted? tee Const tee Cons \nee \ntitut operatio (yes/N operati (yes/N operati (yes/N operati (yes/N operati ituted operati titut operatio \ned? nal? 0) onal? 0) onal? 0) onal? 0) onal? ? onal? ed? nal? \n\\| (yes/ (operatio (operat (operat (operat (operat (yes/ (operat (yes (operati \n\\| No) nal or ional ional ional ional No) ional or /No) onal or \\| \\| Not or Not or Not or Not or Not Not Not \\| operatio operati operati operati operati operati operatio \\|", "metadata": {"headings": [{"headings_0": {"content": "etm", "page": 63, "level": 4}}, {"headings_1": {"content": "Vote _", "page": 63, "level": 3}}, [{"headings_0": {"content": "etm", "page": 63, "level": 4}}, {"headings_1": {"content": "Vote _", "page": 63, "level": 3}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of nal) |", "metadata": {"headings": [{"headings_0": {"content": "of nal) |", "page": 63, "level": 1}}, {"headings_1": {"content": "etm", "page": 63, "level": 4}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "onal) | onal) onal) onal) anal NY Ps", "metadata": {"headings": [{"headings_0": {"content": "onal) | onal) onal) onal) anal NY Ps", "page": 63, "level": 1}}, {"headings_1": {"content": "of nal) |", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ie \n\\_\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "onal) | onal) onal) onal) anal NY Ps", "page": 63, "level": 1}}, {"headings_1": {"content": "of nal) |", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kywankwanzi", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi", "page": 63, "level": 1}}, {"headings_1": {"content": "onal) | onal) onal) onal) anal NY Ps", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Katuugo- Yes No Yes Yes Yes Yes \n\\_\\_\\| \\| \\| \"1 \nN/A No N/A No N/A Non- \\| \\| DLG \nNsambya PDM", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi", "page": 63, "level": 1}}, {"headings_1": {"content": "onal) | onal) onal) onal) anal NY Ps", "page": 63, "level": 1}}, [{"headings_0": {"content": "Kywankwanzi", "page": 63, "level": 1}}, {"headings_1": {"content": "onal) | onal) onal) onal) anal NY Ps", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "functional", "metadata": {"headings": [{"headings_0": {"content": "functional", "page": 63, "level": 1}}, {"headings_1": {"content": "Kywankwanzi", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \\| supervisory on \n\\| \n\\| \n\\| \nKywankwanzi Misago-Butemba Yes No Yes Yes Yes Yes \nNo N/A No N/A No N/A committee, DLG pomsaccO, \n\\| production, S\\| 41 \\| \\|\\| ll 1 \u2014 1 4 \nKywankwanzi Kijuubya- Yes No \n41 \nYes Yes Yes Yes \nN/A No N/A No N/A marketing, DLG Byerima PDM \nbusiness \\| \\| \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "functional", "page": 63, "level": 1}}, {"headings_1": {"content": "Kywankwanzi", "page": 63, "level": 1}}, [{"headings_0": {"content": "functional", "page": 63, "level": 1}}, {"headings_1": {"content": "Kywankwanzi", "page": 63, "level": 1}}], [{"headings_0": {"content": "functional", "page": 63, "level": 1}}, {"headings_1": {"content": "Kywankwanzi", "page": 63, "level": 1}}], [{"headings_0": {"content": "functional", "page": 63, "level": 1}}, {"headings_1": {"content": "Kywankwanzi", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 63, "level": 1}}, {"headings_1": {"content": "functional", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywankwanzi Biroboka Ward- Yes No Yes Yes \\| Yes \nNo Ino \\| finance and \\|", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 63, "level": 1}}, {"headings_1": {"content": "functional", "page": 63, "level": 1}}, [{"headings_0": {"content": "development", "page": 63, "level": 1}}, {"headings_1": {"content": "functional", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Yes NA N/A N/A \u201a |", "metadata": {"headings": [{"headings_0": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}, {"headings_1": {"content": "development", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDLG Kyankwanzi PDM \n\\| investment \\| ee \\| ame Sa Kywankwanzi Butemba Ward- \nYes No Yes Yes Yes Yes \nN/A No N/A No N/A \nee en een committees \nDLG Butemba PDM \nSACCO \n\\| \\| \\| \n\\| \n\\| Kywankwanzi Ndibata Ward- \nYes No Yes Yes No Yes \nNo No N/A No N/A \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}, {"headings_1": {"content": "development", "page": 63, "level": 1}}, [{"headings_0": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}, {"headings_1": {"content": "development", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}, {"headings_1": {"content": "development", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}, {"headings_1": {"content": "development", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|N/A | z", "metadata": {"headings": [{"headings_0": {"content": "|N/A | z", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Ntwetwe PDM \n\\| \\| \n\\| \n\\| \n\\| \\| \\| \\| SACCO 4 \\| a \nKywankwanzi Kalagi \n\\| \u2014 Ward- Yes No Yes Yes Yes \nN/A No N/A No N/A \\| DLG \nMasodde-Kalagi \nPDM SACCO \n\\|e \n\\| Kywankwanzi Nakitembe Yes No Yes Yes Yes N/A No N/A No N/A No N/A \n\\|", "metadata": {"headings": [{"headings_0": {"content": "|N/A | z", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}, [{"headings_0": {"content": "|N/A | z", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}], [{"headings_0": {"content": "|N/A | z", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}], [{"headings_0": {"content": "|N/A | z", "page": 63, "level": 3}}, {"headings_1": {"content": "Yes NA N/A N/A \u201a |", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4 |", "metadata": {"headings": [{"headings_0": {"content": "4 |", "page": 63, "level": 2}}, {"headings_1": {"content": "|N/A | z", "page": 63, "level": 3}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 > T \nDLG \nWard-Wattuba \n\\| pomsacco \\| fj \\| \n\\| \\| \n\\| \n\\| \n\\_ \nKywankwanzi Kisolooza- \\_ Yes No Yes Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "4 |", "page": 63, "level": 2}}, {"headings_1": {"content": "|N/A | z", "page": 63, "level": 3}}, [{"headings_0": {"content": "4 |", "page": 63, "level": 2}}, {"headings_1": {"content": "|N/A | z", "page": 63, "level": 3}}], [{"headings_0": {"content": "4 |", "page": 63, "level": 2}}, {"headings_1": {"content": "|N/A | z", "page": 63, "level": 3}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N/A No | N/A No N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A No | N/A No N/A", "page": 63, "level": 2}}, {"headings_1": {"content": "4 |", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Wattuba PDM \n\\| \\| \n\\| \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "N/A No | N/A No N/A", "page": 63, "level": 2}}, {"headings_1": {"content": "4 |", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wi", "metadata": {"headings": [{"headings_0": {"content": "wi", "page": 63, "level": 1}}, {"headings_1": {"content": "N/A No | N/A No N/A", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \nKywankwanzi Luwawu-Mulagi Yes No Yes \n\\| \nFE", "metadata": {"headings": [{"headings_0": {"content": "wi", "page": 63, "level": 1}}, {"headings_1": {"content": "N/A No | N/A No N/A", "page": 63, "level": 2}}, [{"headings_0": {"content": "wi", "page": 63, "level": 1}}, {"headings_1": {"content": "N/A No | N/A No N/A", "page": 63, "level": 2}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Yes Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N/A No N/A No N/A \nDLG \\| PDMSAcco \\| L 1 biok \\| \n\u2014\\| \nAppendix 16: Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act \nSN. Vote Name Parish Name Name of SACCO \n1 Kywankwanzi Kirimbi Parish ' Kirimbi -Bananywa PDM \nIs the SACCO registered Remarks under \nMicrofinance \nInstitutions \nmoney lenders act 2016? \n(Yes/No) \nNo SACCO not ' DLG SACCO Licenced 2 Kywankwanzi Kiryanongo Kiryanongo-Bananywa PDM No SACCO not DLG Paarish SACCO Licenced 3 Kywankwanzi Bananywa Parish Bananywa-Bananywa PDM \nNo SACCO not : \nDLG \n\\_SACCO \nLicenced \n4 Kywankwanzi ~ \n= \u201cKisoodo Parish Kisoodo- Bnanywa PDM \\| \nSACCO \nnot \\| DLG \\_\\_SACCO \\_ Licenced 5 \nKywankwanzi \\| Lwengo Parish Lwengo-Bananywa PDM \nSACCO \nnot SACCO \nLicenced \n6 Kywankwanzi \u201cKatuugo Parish Katuugo- Nsambya PDM \nor SACCO not \\_..\\_DLG SACCO Licenced 7 \nKywankwanzi Kiyigikwa Kiyigikwa- -Nsambya PDM Parish \ncreamer ~ \\_ SACCO not \\_ DLG SACCO Licenced \u2018No \n\\_ \n8 Kywankwanzi Mbaali Parish Mbaali-Nsambya PDM \nSACCO not DLG SACCO Licenced \\| \n. \n9 Kywankwanzi Kyakabuga Parish Kyakabuga-Nsambya PDM \nNo SACCO not DLG SACCO Licenced 10 Kywankwanzi Kyamusakazi Kyamusakazi-Nsambya PDM No SACCO not ~ \nDLG Parish SACCO Licenced \\| \n11 Kywankwanzi Kikonda Parish Kikonda-Nsambya PDM \nNo SACCO not DLG SACCO Licenced 12 \u00bb Kalagi Kalagi- \nKywankwanzi Parish Nsambya PDM No \\_ SACCO not . \nDLG SACCO Licenced 13 Kywankwanzi Kigabwa Parish Kigabwa-Kigando PDM \nNo SACCO not \\_ \nDLG \nLicenced \n... Mbogobbiri Parish not 14 Kywankwanzi Mbogobbiri-Kigando PDM No SACCO \\| \n\\_DLG SACCO Licenced 15 Kywankwanzi \u00bb Kamucope Parish Kamucope- Kigando PDM \nNo SACCO not DLG SACCO Licenced", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}, [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16. Kywankwanzi Kigando PDM No SACCO not", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], "page": 64, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\_ Kigando Parish Kigando- \n: \nDLG \\_ SACCO Licenced 17 Kywankwanzi Kakindu Parish Kakindu- -Kigando PDM \noc SACCO not DLG SACCO Licenced \u201c18 Kywankwanzi : Bulamula Parish Bulamula-Butemba PDM \nNo SACCO not DLG SACCO Licenced 19 Kywankwanzi Parish Lwendagi- Butemba . PDM \nLwendagi No SACCO not DIG SACCO \\_\\_Licenced Kywankwanzi \\| Misago Parish = Misago- -Butemba \u2014\u2014 \u2014 PDM nesters aeentntnen tetanic \n\\_", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], "page": 64, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20. \u0131 SACCO not \\| \nDLG SACCO Licenced 21 Parish No SACCO not", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], "page": 64, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\_ Kywankwanzi . \u2018Kikoma \nKikoma-Butemba PDM \n\\| T ] T \\| 30 Kywankwanzi Kijuubya Parish Kijuubya-Byerima PDM \nNo SACCO not \\| \nDLG SACCO Licenced \n\\| \\| \nIr \n1 \n\\| 31 Kywankwanzi Kiryamusunku Kiryamusunku-Byerima PDM \nNo \n\\| SACCO not \\| \n\\| DLG Parish \\| SACCO \nLicenced \n\\| \n\\| \n\\| \n\\| \n32 Kywankwanzi Buguluma Parish Buguluma-Byerima PDM \nNo SACCO not DLG SACCO Licenced \\_ \n33 Kywankwanzi Kamukanga \\| Kamukanga-Byerimma PDM \\| No \nSACCO not \\| \n\\| DLG Parish \\| SACCO \nLicenced 34 Kywankwanzi Nabweyo Parish Nabweyo-Kyankwanzi PDM \nNo \nDLG SACCO Licenced 35 Kywankwanzi Mpango Parish Mpango-Kyankwanzi PDM No SACCO not \\| \nDLG SACCO Licenced \\| \n36 Kywankwanzi Kasejjere Parish Kasejjere-Kyankwanzi PDM \nNo SACCO not DLG SACCO Licenced 37 Kywankwanzi Lubiri Parish Lubiri-Kyankwanzi PDM \nSACCO not \\| \nDLG \\| SACCO \\| Licenced 38 Kywankwanzi Bwaaba Parish Bwaaba-Banda PDM SACCO \nSACCO not DLG \nLicenced \\| 39 Kywankwanzi Kamutiika Parish \\| Kamutiika-Banda PDM \nDLG SACCO Licenced 40 Kywankwanzi Banda Parish Banda-Banda PDM SACCO \nSACCO not DLG \nLicenced 41 Kywankwanzi Rwemiganda Rwemiganda-Banda PDM \nNo SACCO not \\| \nDLG Parish SA@EO \nLicenced 7335 \n42 Kywankwanzi Rwengaju Ward Rwengaju Ward- \nNo SACCO not DLG 1 Kyankwanzi PDM SACCO \nLicenced 43 Kywankwanzi Kyankwanzi Ward \\| Kyankwanzi Ward- \nNo", "metadata": {"headings": [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}, [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}], [{"headings_0": {"content": "Yes Yes", "page": 63, "level": 1}}, {"headings_1": {"content": "wi", "page": 63, "level": 1}}]], "page": 64, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| SACCO not", "metadata": {"headings": [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], "page": 65, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Kyankwanzi PDM SACCO Licenced Kywankwanzi Biroboka Ward Biroboka Ward-Kyankwanzi \nSACCO not DLG PDM SACCO Licenced Kywankwanzi Nteyera Ward Nteyera Ward-Kyankwanzi \nSACCO not DLG PDM SSACCO Licenced \\| Kywankwanzi Gala Ward Gala Ward-Kyankwanzi PDM \nSACCO not i DLG SACCO Licenced Kywankwanzi Kibabi Ward Kibabi Ward-Kyankwanzi \nSACCO not DLG PDM SACCO Licenced Kywankwanzi Rwebisanja Ward Rwebisanja Ward- \nSACCO not DLG Kyankwanzi PDM SACCO Licenced Kywankwanzi Ntunda Ward Ntunda Ward-Ntunda PDM \nNo \n\\| SACCO not DLG SACCO \\| Licenced Kywankwanzi Kazo Ward \nKazo Ward-Ntunda PDM \nDLG SACCO Licenced Kywankwanzi Mujunza Ward Mujunza Ward-Ntunda PDM \nSACCO not \\| DLG SACCO Licenced \\| \n\\| \n52 \\| Kywankwanzi \\| Kiteesa Ward Kiteesa Ward-Ntunda PDM \nSACCO not DLG SACCO Licenced \\| \n53 Kywankwanzi Ndaweringa Ward Ndaweringa Ward-Ntunda \nSACCO not \\| \nDLG PDM SACCO Licenced \\| \n54 Kywankwanzi Kigangazi Ward Kigangazzi Ward-Ntunda \nSACCO not \nr Kywankwanzi \nRwengiri Ward Rwengiri Ward-Butemba \nNo SACCO not .DLG PDM SACCO Licenced Kywankwanzi Kamirambazzi Ward- 2 \\_ \\| Kamirambazzi \nNo SACCO not DLG Ward Butemba PDM SACCO \nKywankwanzi Lwanjale Ward Lwanjale Ward-Ntwetwe \nLicenced \n\\\\ nn SACCO not No \nDLG PDM SACCO Licenced Kywankwanzi Kisojo Ward Kisojo Ward-Ntwetwe PDM \nNo SACCO not DLG SACCO Licenced . \nKywankwanzi Ntwetwe Central Ntwetwe Central Ward- \nNo SACCO not DLG Ward Ntwetwe PDM SACCO \nLicenced Kywankwanzi Kigoma Ward Kigoma Ward-Ntwetwe PDM \nNo SACCO not DLG SACCO Licenced \nKywankwanzi Ntwetwe Upper Ntwetwe Upper Ward- \nNo SACCO not DLG Ward Ntwetwe PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}, [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}], [{"headings_0": {"content": "| SACCO not", "page": 65, "level": 3}}, {"headings_1": {"content": "Yes Yes", "page": 63, "level": 1}}]], "page": 65, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Licenced", "metadata": {"headings": [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], "page": 66, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": Kywankwanzi Ndibata Ward Ndibata Ward-Ntwetwe i No SACCO not /DLG PDPMSACCO Licenced I .\\_ 22200... nn Kywankwanzi Ntuuti Ward Ntuuti Ward-Ntwetwe PDM No SACCO not DLG SACCO \\_Licenced Kywankwanzi : u \\_..\\_ Kigoma Ward-Masodde- =. en Kigoma Ward No SACCO not DE 0... Kalagi POM SACCO Licenced \\_\\_ Kywankwanzi Kalagi Ward Kalagi Ward-Masodde- No SACCO not DLG Kalagi PDM SACCO Licenced \\| Kywankwanzi Masodde Ward Masodde Ward-Masodde- No SACCO not \\| DLG Kalagi PDM SACCO Licenced nn . . Kywankwanzi Vvumba Ward Vvumba Ward-Masodde- No SACCO not DLG Kalagi PDM SACCO Licenced Kywankwanzi Nakitembe Ward Nakitembe Ward-Wattuba No SACCO not \\_DLG PDM SACCO Licenced Kywankwanzi Kiyombya Ward Kiyombya Ward-Wattuba No SACCO not \\_ DLG PDM SACCO Licenced \\| Wattuba Ward No . Kywankwanzi nesses ns asta vu name ett sate a: Wattuba Ward-Wattuba ee nt or je vin SACCO not DLG PDM SACCO Licenced Kywankwanzi Kalukwajju Ward Kalukwajju Ward-Wattuba No SACCO not DLG PDM SACCO Licenced Kywankwanzi \\| . \\_ Lwansama Parish Lwansama-Wattuba PDM No SACCO not DLG \u00bb SACCO Licenced Kywankwanzi Kiduumi Parish Kiduumi-Wattuba PDM No SACCO not DLG SACCO Licenced i Kikolimbo Parish PDM No Kywankwanzi \\_ en . Kikolimbo-Wattuba . SACCO not DLG SACCO Licenced Kywankwanzi Kisolooza Parish Kisolooza-Wattuba PDM No SACCO not \\_ 34 Kywankwanzi Nabulembeko Nabulembeko-Wattuba PDM No SACCO not : \\_DLG Parish SACCO Licenced 85 Kisozi Parish Kisozi-Wattuba PDM No SACCO not Kywankwanzi SACCO IR BER \\_\\_ DLG Licenced Kywankwanzi \\| Z\u00e4ssse\u00e4te ng Fer rer eier eTT\u00c4 nenne Ai sireeeatiesnalseooiacehiohe i m 1 Kiryajjobyo Parish Kiryajjobyo-Gayaza PDM an SACCO not No \\| DLG \\_\\_SACCO \\_ Licenced i ; 87 Kywankwanzi Gayaaza Parish Gayaza-Gayaza PDM SACCO No SACCO not 96 \\| Kywankwanzi \\| Sirimula Parish \\| Sirimula-Ntwetwe PDM r No T SACCO \\| not DLG \\| \\| SACCO \\| Licenced \\| 97 Kywankwanzi Kabuye Parish Kabuye-Ntwetwe PDM No SACCO not \\| \\| DLG \\| SACCO \\| \\| Licenced \\| 98 Kywankwanzi Kitabona Parish Kitabona-Ntwetwe PDM No \\| SACCO not DLG SACCO \\| Licenced \\| 99 \\| Kywankwanzi \\| Kayindiyindi Kayindiyindi-Ntwetwe PDM No SACCO not \\| DLG Parish \\| SACCO Licenced 100 \\| Kywankwanzi \\| Parish Muwangi Muwangi-Muwangi PDM No not SACCO DLG \\| SACCO \\| Licenced \\| \\| 201 Kywankwanzi \\| Kitwala Parish Kitwala-Muwangi PDM No SACCO not DLG SACCO Licenced \\| \\| 102 Kywankwanzi Ddegeya Parish Ddegeya-Muwangi PDM No SACCO not DLG SACCO L Licenced 103 Kywankwanzi Bambala Parish Bambala-Muwangi PDM No SACCO", "metadata": {"headings": [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}, [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}], [{"headings_0": {"content": "Licenced", "page": 66, "level": 1}}, {"headings_1": {"content": "| SACCO not", "page": 65, "level": 3}}]], "page": 66, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], "page": 68, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No No wealth DLG Parish PDM SACCO \nranking was conducted Kywankwanzi Biroboka \\_ Biroboka Ward- \nNo No \n' \nwealth DLG Ward Kyankwanzi PDM \nranking was SACCO \nconducted \nKywankwanzi Butemba Butemba Ward- \nNo No wealth DLG Ward Butemba PDM \nranking was SACCO \nconducted \\_ \nKywankwa nzi Ndibata Ndibata Ward- \nNo No wealth DLG Ward Ntwetwe PDM \nranking was SACCO \nconducted \nKywankwanzi Kalagi Kalagi Ward- \nNo \\_ No wealth DLG \\| Ward Masodde-Kalagi", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}, [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}], [{"headings_0": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, {"headings_1": {"content": "Licenced", "page": 66, "level": 1}}]], "page": 68, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], "page": 68, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "was PDM SACCO conducted Kywankwanzi Nakitembe Nakitembe Ward- \n\u201cNo No wealth DLG Ward Wattuba PDM \nranking was SACCO \nconducted \nKywankwanzi Kisolooza Kisolooza-Wattuba \nNo No wealth DLG Parish PDM SACCO \nranking was conducted 10 Kywankwanzi Luwawu Luwawu-Mulagi \nNo No wealth \\| \nDLG Parish PDM SACCO \nranking was \nTOTAL \n7: \nconducted em \nAppendix 18: selected flagship projects that were inconsistent with the LG selected commodities \n\\| SN. Name of Parish [Name of PDM Inconsistent Flagship Expected PRF \\| = \\| ACEO projects UGK) reer \n\\| \n1 Kyankwanzi Kirimbi Parish Kirimbi - Goat rearing, Tomato \n\\| \\| poultry, \\| 100,000,000 \\| \nDLG \\| \nBananywa PDM \\| growing, Piggery, Soya Bean, \n\\| \\| \\| \\| 2 \\| Kyankwanzi \n\\| an SACCO G.nuts \nKiryanongo- Sheep rearing, goat rearing, 100,000,000 \\| \n\\| \n\\| \nDLG \nPaarish \n\\| Bananywa PDM Piggery, Soya, Local Poultry \\| \nSACCO \n\\| keeping, Bean vegetable \n, , , \n\\| 3 \\| Kyankwanzi Bananywa \\| Bananywa- \\| goatraring, ,beans, onion,, \\| 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}, [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}], [{"headings_0": {"content": "ranking", "page": 68, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya Kijuubya-Byerima", "page": 68, "level": 1}}]], "page": 68, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| DLG", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 69, "level": 3}}, {"headings_1": {"content": "ranking", "page": 68, "level": 1}}], "page": 69, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parish \nBananywa PDM piggery, pineapple and poultry \\| \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| DLG", "page": 69, "level": 3}}, {"headings_1": {"content": "ranking", "page": 68, "level": 1}}, [{"headings_0": {"content": "| DLG", "page": 69, "level": 3}}, {"headings_1": {"content": "ranking", "page": 68, "level": 1}}]], "page": 69, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,0", "metadata": {"headings": [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], "page": 69, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Kyankwanzi Kisoodo Parish Kisoodo-Bnanywa piggery, fish farming local \n\\| SL Bean \n100,000,000 \\| DLG \nPDM SACCO chicken farming, Piggery, \\| \n, Beans growin \n\\| \n5 \\| Kyankwanzi Lwengo Parish Lwengo- Vegetable soya bean \n\\| \n100,000,000 \\| \n, \n,, \n\\| \\| DLG \nBananywa PDM passion fruit Bean \n, \n\\| \\| \\| SACCO \n\\| \nKyankwanzi Katuugo Katuugo- Piggery, growing, growing, 100,000,000 DLG Parish Nsambya PDM farming, farming, \n\\| \\| \\| SACCO \n\\_\\| \n\\| \\| 100,000,000 7 Kyankwanzi Kiyigikwa Kiyigikwa- Mango farming \n, \n\\| \\| DLG Parish \\| Nsambya PDM \n\\| \n\\| \n\\| SACCO \\| \\| \n\\| \n\\| Kyankwanzi Mbaali Parish Mbaali-Nsambya Goat rearing, keeping, farming, \n100,000,000 \\| DLG PDM SACCO \n\\|9 Kyankwanzi Kyakabuga Kyakabuga- \\| Piggery, growing, Banana \\| 100,000,000 , \n, \\| DLG Parish Nsambya PDM \n\\| \nSACCO \nKyankwanzi Kyamusakazi Kyamusakazi- Piggery, Beans \n100,000,000 DLG Parish Nsambya PDM \nSACCO \nKyankwanzi Kikonda Parish Kikonda-Nsambya Piggery \n100,000,000 \\| \n\\| \n\\| DLG PDM SACCO \nKyankwanzi Kalagi Parish Kalagi-Nsambya Piggery \n100,000,000 DLG PDM SACCO \nKyankwanzi Kigabwa Kigabwa-Kigando Poultry \n100,000,000 \n\\| \n\\| \\| DLG Parish PDM SACCO \nKyankwanzi Kakindu Parish \\| Kakindu-Kigando Piggery \n100,000,000 DLG PDM SACCO \n\\| Kyankwanzi Lwamagaali Lwamagaali- Beans, Piggery, Poultry, \n100,000,000 DLG Parish Butemba PDM \n\\| SACCO \n\\| \n\\| 16 Kyankwanzi \\| Lwabalanga Lwabalanga- Piggery, \n\\| 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}, [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}], [{"headings_0": {"content": "1,0", "page": 69, "level": 8}}, {"headings_1": {"content": "| DLG", "page": 69, "level": 3}}]], "page": 69, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3% Kiryamusunku Kiryamusunku- . ae a INN 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "3% Kiryamusunku Kiryamusunku- . ae a INN 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "1,0", "page": 69, "level": 8}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDLG \u2018 Parish Byerima PDM \nSACCO \n24 Kyankwanzi Buguluma Buguluma- Beans, Poultry, Piggery 100,000,000 DLG Parish Byerima PDM \nSACCO \n25 Kyankwanzi Kamukanga Kamukanga- Beans, Rice, Poultry, \n100,000,000 ' \nDLG Parish Byerimma PDM", "metadata": {"headings": [{"headings_0": {"content": "3% Kiryamusunku Kiryamusunku- . ae a INN 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "1,0", "page": 69, "level": 8}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 1}}, {"headings_1": {"content": "3% Kiryamusunku Kiryamusunku- . ae a INN 100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "26 Kalwern- 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 1}}, {"headings_1": {"content": "3% Kiryamusunku Kiryamusunku- . ae a INN 100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kyankwanzi Nabweyo u Poultry,", "metadata": {"headings": [{"headings_0": {"content": "Kyankwanzi Nabweyo u Poultry,", "page": 70, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Parish Kyankwanzi PDM", "metadata": {"headings": [{"headings_0": {"content": "Kyankwanzi Nabweyo u Poultry,", "page": 70, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 1}}, {"headings_1": {"content": "Kyankwanzi Nabweyo u Poultry,", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27 Kyankwanzi Mpango Parish Mpango- Poultry \n100,000,000 DLG Kyankwanzi PDM \n\\_SACCO \n, Kyankwanzi \\| Lubiri Parish \nLubiri-Kyankwanzi \\| \nPoultry, Vegetables, Beans, ~ 100,000,000 -", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 1}}, {"headings_1": {"content": "Kyankwanzi Nabweyo u Poultry,", "page": 70, "level": 1}}, [{"headings_0": {"content": "SACCO", "page": 70, "level": 1}}, {"headings_1": {"content": "Kyankwanzi Nabweyo u Poultry,", "page": 70, "level": 1}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG_", "metadata": {"headings": [{"headings_0": {"content": "DLG_", "page": 70, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "_PDM SACCO Piggery,", "metadata": {"headings": [{"headings_0": {"content": "_PDM SACCO Piggery,", "page": 70, "level": 1}}, {"headings_1": {"content": "DLG_", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "29 Kyankwanzi j \u201cBanda - \nParish Banda-Banda Piggery \n\\_ ~ 100,000,000 .", "metadata": {"headings": [{"headings_0": {"content": "_PDM SACCO Piggery,", "page": 70, "level": 1}}, {"headings_1": {"content": "DLG_", "page": 70, "level": 1}}, [{"headings_0": {"content": "_PDM SACCO Piggery,", "page": 70, "level": 1}}, {"headings_1": {"content": "DLG_", "page": 70, "level": 1}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG _PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "DLG _PDM SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "_PDM SACCO Piggery,", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Kyankwanzi Ntunda Ward \\_ Bea Piggery, Poultry, \u201c100,000,000 Ntunda Ward- ns, \nDLG Ntunda PDM", "metadata": {"headings": [{"headings_0": {"content": "DLG _PDM SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "_PDM SACCO Piggery,", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "DLG _PDM SACCO", "page": 70, "level": 8}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kyankwanzi Er \u2014 ee 100,000,000 Kazo Ward- \nDLG \n. Ntunda PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "DLG _PDM SACCO", "page": 70, "level": 8}}, [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "DLG _PDM SACCO", "page": 70, "level": 8}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "32 Mujunza \\_ Tomato \nKyankwanzi Ward Mujunza Ward- \u201aPiggery, 100,000,000 DLG Ntunda PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33 \\| Kyankwanzi Kiteesa Ward \\| Piggery, Goat rearing . 100,000,000 Kiteesa Ward- \n\u201a \n\\| \nDLG Ntunda PDM :", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}, [{"headings_0": {"content": "SACCO", "page": 70, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kyankwanzi \u2018Ndaweringa Goat rearing, \u2014 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Kyankwanzi \u2018Ndaweringa Goat rearing, \u2014 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ndaweringa DLG Ward Ward-Ntunda \nPDM SACCO \n35 Kyankwanzi Kigangazi Kigangazzi Ward- Bean Passion fruit", "metadata": {"headings": [{"headings_0": {"content": "Kyankwanzi \u2018Ndaweringa Goat rearing, \u2014 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}, [{"headings_0": {"content": "Kyankwanzi \u2018Ndaweringa Goat rearing, \u2014 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 8}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000.", "metadata": {"headings": [{"headings_0": {"content": "100,000,000.", "page": 70, "level": 1}}, {"headings_1": {"content": "Kyankwanzi \u2018Ndaweringa Goat rearing, \u2014 100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", \n, DLG Ward Ntunda PDM", "metadata": {"headings": [{"headings_0": {"content": "100,000,000.", "page": 70, "level": 1}}, {"headings_1": {"content": "Kyankwanzi \u2018Ndaweringa Goat rearing, \u2014 100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 1}}, {"headings_1": {"content": "100,000,000.", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "36 Kya nkwanzi Bakusekamajja Bakusekamajja Piggery", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 70, "level": 1}}, {"headings_1": {"content": "100,000,000.", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Ward Ward-Ntunda \n\\_PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 70, "level": 1}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 70, "level": 3}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Wandegeya DLG Ward \\_ Ward-Ntunda \n\\_PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 70, "level": 3}}, [{"headings_0": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 70, "level": 3}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "' Bukomero Ward- \n\\_ ~ \u00a9 , \n\\| DLG \\_ Ward \u201a Ntunda PDM \\_ Poultry, \n\\| AN Kyankwanzi \\| Kamirambazzi \\| Kamirambazzi \\| Tomato Piggery, Poultry \\| \n100,000,000 \\| ,, \n; DLG \nWard \n: Ward-Butemba rearing, Rice , Beans , Simsim \\| \n\u2014 PDM SACCO \\| \n\u2014 \\| \n45 \\| Kyankwanzi \\| Lwanjale Ward \\| Lwanjale Ward- Beans , Poultry(Local chicken), \n100,000,000 \n\u0131 \n, \n\\| DLG \\| Ntwetwe PDM \\| Piggery, \n\\| \n\\| \n\\| SACCO \\| \n\\| \n\\| \n\\| \n\\_\\_\\| \n\\| 46 Kyankwanzi Kisojo Ward Kisojo Ward- Beans, Piggery, Poultry, \\| 100,000,000 , \n\\| DLG Ntwetwe PDM \\| \n\\| \n\\| \\| \nSACCO \nL\\_ \\| i \\| 47 \\| Kyankwanzi \\| Ntwetwe Ntwetwe Central \\| Broiler rearing, Piggery, \\| 100,000,000 \\| DLG Central Ward Ward-Ntwetwe \\| keeping, Goats rearing \n, \n\\| PDM SACCO \\| \\| \n48 Kyankwanzi Kigoma Ward Kigoma Ward- farming, Beans Goat rearing, \n100,000,000 \n\\| \n, \nDLG Ntwetwe PDM Piggery, \n\\| \nSACCO \n\\| \\| \\| \\| 49 Kyankwanzi \\| Ntwetwe Ntwetwe Upper Piggery, Beans Poultry \n100,000,000 \n, \n, \n\\| DLG Upper Ward Ward-Ntwetwe \\| \n\\| PDM SACCO \n\\| \n50 Kyankwanzi Ndibata Ward Ndibata Ward- Piggery \n100,000,000 \\| DLG Ntwetwe PDM \n\\| SACCO \n\\| 51 Kyankwanzi \\| Ntuuti Ward \\| Ntuuti Ward- \nGoats rearing, Poultry, Beans \\| 100,000,000 , \n, \n\\| DLG \nNtwetwe PDM \\| \n\\| SACCO \\| \n\\| \n52 Kyankwanzi Kigoma Ward Kigoma Ward- Tomato Goat rearing, Piggery, \n100,000,000 \n, \nDLG Masodde-Kalagi Beans \nPDM SACCO m3 \\_\\_\\| L \n53 Kyankwanzi \\| Kalagi Ward Kalagi Ward- Piggery, Poultry keeping, Beans \n100,000,000 \n\\| \nDLG \n\\| Masodde-Kalagi Goat rearing \n, \n\\| PDM SACCO \nKyankwanzi Masodde Ward Masodde Ward- Piggery, , Poultry, Beans \n100,000,000 DLG \nMasodde-Kalagi \nPDM SACCO \nKyankwanzi Vvumba Ward Vvumba Ward- Poultry keeping, Piggery, Beans \\| 100,000,000 \\| \nDLG Masodde-Kalagi \\| r \n\\| \nPDM SACCO \n56 Kyankwanzi Nakitembe Nakitembe Ward- Piggery, poultry \n100,000,000 DLG Ward Wattuba PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}, [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}], [{"headings_0": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "Kyankwanzi es ra | Piggery ~ 100,000,000", "page": 70, "level": 1}}]], "page": 70, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 71, "level": 8}}, {"headings_1": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}], "page": 71, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "57 Kyankwanzi Kiyombya \\| Kiyombya Ward- Piggery, Beans, Poultry \n100,000,000 \\| DLG Ward \\| Wattuba PDM \nSACCO \n58 \\| Kyankwanzi Wattuba Ward Wattuba Ward- Vegetable producing, Poultry \n100,000,000 \n\\| \n\\| DLG \nWattuba PDM farming, Mangoes \u201aPiggery \\_ \n\\| SACCO \n\\| \n\\| \nKyankwanzi Kisozi Parish Kisozi-Wattuba Poultry keeping", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 71, "level": 8}}, {"headings_1": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}, [{"headings_0": {"content": "\u2014\u2014", "page": 71, "level": 8}}, {"headings_1": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}], [{"headings_0": {"content": "\u2014\u2014", "page": 71, "level": 8}}, {"headings_1": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}], [{"headings_0": {"content": "\u2014\u2014", "page": 71, "level": 8}}, {"headings_1": {"content": "38 Kyankwanzi Bukomero _ \u201cVegetable Sheep rearing, 100,000,000", "page": 70, "level": 3}}]], "page": 71, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 71, "level": 8}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \\_PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 71, "level": 8}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "66 Kyankwanzi Kiryajjobyo .", "metadata": {"headings": [{"headings_0": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kiryajjobyo- \nPoultry \nkeeping, Beans , Goats 100,000,000 \nDLG Parish Gayaza PDM rearing Piggery , \nSACCO \n67 Kyankwanzi Gayaaza Gayaza-Gayaza Beans Piggery, Poultry,", "metadata": {"headings": [{"headings_0": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}, [{"headings_0": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], [{"headings_0": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], [{"headings_0": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], [{"headings_0": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", \nDLG Parish PDM SACCO Banana \n68 Kyankwanzi Kiyuuni Parish Kiyuuni-Gayaza Beans, farming, Piggery, \n100,000,000 , \nDLG PDM SACCO Poultry \\\\ \n69 Kyankwanzi Nkondo Parish Nkondo-Gayaza Beans, Rice, Poultry, \n100,000,000 \nDLG PDM SACCO \n70 Kyankwanzi Kasanje Parish Kasanje-Gayaza Beans growing, growing", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}, [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}], [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "66 Kyankwanzi Kiryajjobyo .", "page": 72, "level": 1}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ",", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM SACCO Poultry, farming, Goat rearing \na Kyankwanzi Kisala Parish Kisala-Kisala PDM , Goat rearing, Piggery \n100,000,000 \n\\| \nDLG \n\\_SACCO \n\\| 72 Keeping, \\| \n\\| Kyankwanzi \" Luwuuna ~ Luwuuna-Kisala ~ \nPoultry, Goat keeping, ~ 100,000,000 \\| \n\\_DLG \u201aParish \\_ PDM SACCO \n73 Kyankwanzi : Nakitembe Nakivubo-Kisala Goat rearing, Irish potato \n100,000,000 , \nDLG Parish PDM SACCO Poultry, Beans \n74 Kyankwanzi Kikuubya Kikuubya-Kisala Goat rearing, Piggery, Beans , \n100,000,000 \nDLG Parish PDM SACCO Onion ,", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}, [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], [{"headings_0": {"content": "DLG", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "DLG", "page": 72, "level": 8}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \n75 Kyankwanzi Kasekka Parish Kasekka-Kisala \n, Beans , Goat rearing, Poultry \nDLG PDM SACCO \n76 Kyankwanzi Sirimula Parish \\_ Sirimula-Ntwetwe Poultry", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "DLG", "page": 72, "level": 8}}, [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "DLG", "page": 72, "level": 8}}], [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "DLG", "page": 72, "level": 8}}], [{"headings_0": {"content": "100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "DLG", "page": 72, "level": 8}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \n\\| PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "77 Kyankwanzi Kabuye Parish Kabuye-Ntwetwe Poultry, farming, Goat rearing, 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "77 Kyankwanzi Kabuye Parish Kabuye-Ntwetwe Poultry, farming, Goat rearing, 100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nPDM SACCO \\_\\_farming, Beans \n78 Kyankwanzi Kitabona \\_ Kitabona- Goat rearing", "metadata": {"headings": [{"headings_0": {"content": "77 Kyankwanzi Kabuye Parish Kabuye-Ntwetwe Poultry, farming, Goat rearing, 100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}, [{"headings_0": {"content": "77 Kyankwanzi Kabuye Parish Kabuye-Ntwetwe Poultry, farming, Goat rearing, 100,000,000", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 3}}, {"headings_1": {"content": "77 Kyankwanzi Kabuye Parish Kabuye-Ntwetwe Poultry, farming, Goat rearing, 100,000,000", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201a DLG Parish Ntwetwe PDM", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 72, "level": 3}}, {"headings_1": {"content": "77 Kyankwanzi Kabuye Parish Kabuye-Ntwetwe Poultry, farming, Goat rearing, 100,000,000", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kyankwanzi q growing, Goat farming, 100,000,000. Kayindiyindi Kayindiyindi- Beans \n: DLG Parish Ntwetwe PDM Piggery \\_", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 72, "level": 8}}, {"headings_1": {"content": "100,000,000", "page": 72, "level": 3}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 72, "level": 2}}, {"headings_1": {"content": "SACCO", "page": 72, "level": 8}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Muwangi", "metadata": {"headings": [{"headings_0": {"content": "Muwangi", "page": 72, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 72, "level": 2}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n80 Kyankwanzi Muwangi- Goat rearing, Beans 100,000,000 , \nDLG Parish Muwangi PDM SACCO \n81 Kyankwanzi Kitwala Parish . Kitwala-Muwangi Beans Goats rearing, G.nuts", "metadata": {"headings": [{"headings_0": {"content": "Muwangi", "page": 72, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 72, "level": 2}}, [{"headings_0": {"content": "Muwangi", "page": 72, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 72, "level": 2}}], [{"headings_0": {"content": "Muwangi", "page": 72, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 72, "level": 2}}], [{"headings_0": {"content": "Muwangi", "page": 72, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 72, "level": 2}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000 _", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", \n, \nDLG PDM SACCO \ner \\_ keeping, Maize 100,000,000 Kyankwanzi Ddegeya \\_ Ddegeya- Poultry \nDLG \nParish \nMuwangi PDM ' \u201aRabbit/piggery rearing, Goats \n\\_SACCO fearing \nKyankwanzi Bambala \" \nBambala- \ngoats \nrearing : , goats rearing ~ 100,000,000 , \nDLG Parish Muwangi PDM and \\| \nSACCO \n34 Kyankwanzi \n\\| Bugomolwa Bugomolwa-", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}, [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}], [{"headings_0": {"content": "100,000,000 _", "page": 72, "level": 1}}, {"headings_1": {"content": "Muwangi", "page": 72, "level": 3}}]], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "metadata": {"headings": [{"headings_0": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000 _", "page": 72, "level": 1}}], "page": 72, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 90 \\| Kyankwanzi \\| Kisomesa Kisomesa- T growing, Piggery, Beans \n100,000,000 \\| , \n\\| DLG \\| Parish Kiryanongo PDM \\| \n\\| \\| \n\u0131 \n\\| SACCO \\| \u2014 \n. \n\\\\ 91 \\| Kyankwanzi Natyole Parish \\| Natyole- Piggery, \n100,000,000 \\| \\| DLG Kiryanongo PDM \n\\| \n\\| \\| SACCO \n\\| \n92 Kyankwanzi Kiryanongo Kiryanongo- Beans \n100,000,000 \n\\| \n\\| DLG Parish Kiryanongo PDM \\| \n\\| \nPo SACCO = \\| \\_ \n\\| \n93 \\| Kyankwanzi Ncucwe Parish Ncucwe- Piggery, Beans \n100,000,000 \u0131 \n\\| \n\\| DLG Kiryanongo PDM \n\\| \\_\\| SACCO \n\\| 94 \\| Kyankwanzi Bulagwe \\| Bulagwe- Piggery", "metadata": {"headings": [{"headings_0": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000 _", "page": 72, "level": 1}}, [{"headings_0": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000 _", "page": 72, "level": 1}}], [{"headings_0": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000 _", "page": 72, "level": 1}}], [{"headings_0": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000 _", "page": 72, "level": 1}}], [{"headings_0": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000 _", "page": 72, "level": 1}}], [{"headings_0": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, {"headings_1": {"content": "100,000,000 _", "page": 72, "level": 1}}]], "page": 73, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], "page": 73, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Parish Kiryanongo PDM \\| \n\\| \n\\| \n\\| SACCO ! \\_ \n\\| \n95 Kyankwanzi Luwawu Parish Luwawu-Mulagi Poultry, Beans, Piggery \n\\| \n100,000,000 \nDLG PDM SACCO \\| \n96 Kyankwanzi Kiteredde Kiteredde-Mulagi fish farming local chicken \\| 100,000,000 DLG Parish PDM SACCO farming, Piggery, Beans \n, \nrowin \n\\| 97 Kyankwanzi \\| Bumbiri Parish \\| Bumbiri-Mulagi Poultry, Vegetables, Beans, \\| 100,000,000 \\| \\| DLG \n\\| PDM SACCO Poultry, Pigge \n\\| \nKyankwanzi Kiwaguzi Kiwaguzi-Mulagi Beans, Poultry, Piggery, \n100,000,000 DLG Parish PDM SACCO \n\\| 99 Kyankwanzi Kigando Parish Kigando-Mulagi Bananas, Beans, Poultry \n100,000,000 \\| DLG \\| PDM SACCO \n\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}, [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}], [{"headings_0": {"content": "[ 100,000,000", "page": 73, "level": 5}}, {"headings_1": {"content": "nenn Piggery, Soybean 7 Beans Goat | - 100,000,000 |", "page": 72, "level": 1}}]], "page": 73, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HE TOTAL 9,900,000,000", "metadata": {"headings": [{"headings_0": {"content": "HE TOTAL 9,900,000,000", "page": 73, "level": 4}}, {"headings_1": {"content": "[ 100,000,000", "page": 73, "level": 5}}], "page": 73, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nIL \nAppendix 19: Enterprise/households implemented projects that are not from the priority commodity list \n\\_ \nVote Paris Nameof List of Are the . How Numbe How How Name h SACCO flagship flagship many r of many many Name \nprojects projects enterpris PDM of the of the per SACCO consistent es are enterpr enterpr farmin with the impleme ises ises g priority nting are enterp commodities flagship farmin rises selected by projects g are the LG? \nenterpr from ises the", "metadata": {"headings": [{"headings_0": {"content": "HE TOTAL 9,900,000,000", "page": 73, "level": 4}}, {"headings_1": {"content": "[ 100,000,000", "page": 73, "level": 5}}, [{"headings_0": {"content": "HE TOTAL 9,900,000,000", "page": 73, "level": 4}}, {"headings_1": {"content": "[ 100,000,000", "page": 73, "level": 5}}]], "page": 73, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "priorit", "metadata": {"headings": [{"headings_0": {"content": "priorit", "page": 74, "level": 1}}, {"headings_1": {"content": "HE TOTAL 9,900,000,000", "page": 73, "level": 4}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|\u00a5", "metadata": {"headings": [{"headings_0": {"content": "|\u00a5", "page": 74, "level": 8}}, {"headings_1": {"content": "priorit", "page": 74, "level": 1}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \ncomm \\|", "metadata": {"headings": [{"headings_0": {"content": "|\u00a5", "page": 74, "level": 8}}, {"headings_1": {"content": "priorit", "page": 74, "level": 1}}, [{"headings_0": {"content": "|\u00a5", "page": 74, "level": 8}}, {"headings_1": {"content": "priorit", "page": 74, "level": 1}}]], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "odity", "metadata": {"headings": [{"headings_0": {"content": "odity", "page": 74, "level": 1}}, {"headings_1": {"content": "|\u00a5", "page": 74, "level": 8}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywank Katuu Katuugo- Piggery, Yes \\| \nwanzi go Nsambya Maize DLG Parish PDM growing, SACCO Coffee", "metadata": {"headings": [{"headings_0": {"content": "odity", "page": 74, "level": 1}}, {"headings_1": {"content": "|\u00a5", "page": 74, "level": 8}}, [{"headings_0": {"content": "odity", "page": 74, "level": 1}}, {"headings_1": {"content": "|\u00a5", "page": 74, "level": 8}}]], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "groiwng,", "metadata": {"headings": [{"headings_0": {"content": "groiwng,", "page": 74, "level": 8}}, {"headings_1": {"content": "odity", "page": 74, "level": 1}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bull", "metadata": {"headings": [{"headings_0": {"content": "groiwng,", "page": 74, "level": 8}}, {"headings_1": {"content": "odity", "page": 74, "level": 1}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fattening,", "metadata": {"headings": [{"headings_0": {"content": "Fattening,", "page": 74, "level": 8}}, {"headings_1": {"content": "groiwng,", "page": 74, "level": 8}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Beef \nfarming and", "metadata": {"headings": [{"headings_0": {"content": "Fattening,", "page": 74, "level": 8}}, {"headings_1": {"content": "groiwng,", "page": 74, "level": 8}}, [{"headings_0": {"content": "Fattening,", "page": 74, "level": 8}}, {"headings_1": {"content": "groiwng,", "page": 74, "level": 8}}]], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Dairy", "metadata": {"headings": [{"headings_0": {"content": "Dairy", "page": 74, "level": 8}}, {"headings_1": {"content": "Fattening,", "page": 74, "level": 8}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "Dairy", "page": 74, "level": 8}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \n\\_ \nKywank Misago Misago- Maize, Beef Yes wanzi Parish Butemba \nDLG \nPDM", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "Dairy", "page": 74, "level": 8}}, [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "Dairy", "page": 74, "level": 8}}]], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 74, "level": 8}}, {"headings_1": {"content": "farming", "page": 74, "level": 1}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \nKywank Kijuub Kijuubya- Maize Yes wanzi ya Byerima growing, \n. \nDLG Parish PDM Coffee \nSACCO growing,", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 74, "level": 8}}, {"headings_1": {"content": "farming", "page": 74, "level": 1}}, [{"headings_0": {"content": "SACCO", "page": 74, "level": 8}}, {"headings_1": {"content": "farming", "page": 74, "level": 1}}]], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "dairy", "metadata": {"headings": [{"headings_0": {"content": "dairy", "page": 74, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 74, "level": 8}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nBE \nKywank Birobo Biroboka Maize, Beef, Yes ' \n\u0131wanzi ka Ward- \\| \n\\| \n\\_ \n' DLG Ward Kyankwan \n\\| \n\\| \n\\| \\| , ziPDM \nlist \n18 18 18 18 \n9 9 9 9 16 16 16 16 \na a ee 6 6 6 6 \\| \n\\| \\| \n\\| \\| \\| Goat \\| \\| IT \\| \n\\| \\| \\| \\| rearing, \\| \n\\| \n\\| \\| \n\\| Rice \n\\| \\| \ngrowing \\| \\| \n\\| \n\\| \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}, [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}], [{"headings_0": {"content": "farming", "page": 74, "level": 1}}, {"headings_1": {"content": "dairy", "page": 74, "level": 1}}]], "page": 74, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pr", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 75, "level": 1}}, {"headings_1": {"content": "farming", "page": 74, "level": 1}}], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| + Es \\| \\| \nar \n\u2014\u2014 \n6 Kywank Ndibat - Ndibata - Coffee No \n5 7 7 5 \\| \\| \\| \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Pr", "page": 75, "level": 1}}, {"headings_1": {"content": "farming", "page": 74, "level": 1}}], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| a |", "metadata": {"headings": [{"headings_0": {"content": "| a |", "page": 75, "level": 2}}, {"headings_1": {"content": "Pr", "page": 75, "level": 1}}], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|Ward- growing, \\| \\| wanzi \n\\| \nDLG \\|Ward Ntwetwe \\| Maize \n\\| \n\\| PDM growing, \\| \\| SACCO Piggery \n7 \\| Kywank Kalagi Kalagi Piggery, \\| No \n\\| \nwanzi \\| \n\\| Ward Ward- \\| Maize \n\\| \n\\| DLG Masodde- growing,", "metadata": {"headings": [{"headings_0": {"content": "| a |", "page": 75, "level": 2}}, {"headings_1": {"content": "Pr", "page": 75, "level": 1}}, [{"headings_0": {"content": "| a |", "page": 75, "level": 2}}, {"headings_1": {"content": "Pr", "page": 75, "level": 1}}], [{"headings_0": {"content": "| a |", "page": 75, "level": 2}}, {"headings_1": {"content": "Pr", "page": 75, "level": 1}}], [{"headings_0": {"content": "| a |", "page": 75, "level": 2}}, {"headings_1": {"content": "Pr", "page": 75, "level": 1}}]], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kalagi Poultry", "metadata": {"headings": [{"headings_0": {"content": "Kalagi Poultry", "page": 75, "level": 8}}, {"headings_1": {"content": "| a |", "page": 75, "level": 2}}], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM", "metadata": {"headings": [{"headings_0": {"content": "Kalagi Poultry", "page": 75, "level": 8}}, {"headings_1": {"content": "| a |", "page": 75, "level": 2}}], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "keeping,", "metadata": {"headings": [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nSACCO Beans \n\\| \n\\| \n\\| 4 \\| 13 \\| 13 4 \\| \n\\| growing, \\| \\| \n\\| Goat rearing \n\\| \n\\| \n\\| 8 Kywank Nakite Nakitemb \\| Maize, \n\\| No \\| \nu 7 9 9 7 \\| \nwanzi \\| mbe e Ward- Piggery, \n\\| \nDLG Ward Wattuba Coffee, \nPDM Poultry \\| SACCO \\| BE \\| \\| fo \n9 Kywank Kisolo Kisolooza- Beans, No \n> 8\\| 8 \\| 3 \\| \n\\| \nwanzi \\|oza Wattuba Maize, \nDLG Parish PDM Coffee, \n\\| \n\\| \nSACCO Poultry, \n\\| Pigge \\| \\| \\| \n\\| \n10 Kywank Luwaw Luwawu- Maize, No \n4 7 7 4 \nwanzi u Mulagi Coffee, \nDLG Parish PDM Poultry, \\| SACCO Beans, \nPigge \n106 \\| \\| 76 \nAppendix 20: \\| \nzu \\_\\_\\_\\_ \"Parish \n. Vote \\_ Name of Name Name SACCO \nDate \u2014 \u201cLoan Were they \nWere Remark \u2014 beneficia loan Amount the loan \\_ vetted by 's \n\\| \nbenefici ry from was \nbenefici a village \nary the obtain aries meeting approve ed selected convened \nd PDM \nthrough by the \nenterpris the enterprise e PDMIS groups Kywank Katuugo Katuugo- OWINY Yes 21/08/ 1,000,000 No Yes The loan wanzi Parish Nsambya DORCUS 2023 \nwas not DLG PDM SACCO approved through", "metadata": {"headings": [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}, [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}], [{"headings_0": {"content": "keeping,", "page": 75, "level": 8}}, {"headings_1": {"content": "Kalagi Poultry", "page": 75, "level": 8}}]], "page": 75, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 76, "level": 1}}, {"headings_1": {"content": "keeping,", "page": 75, "level": 8}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywank NAMULI 21/08/ 1,000,000 No Yes . \nKatuugo Katuugo- \nThe loan \n\\_ \n\\| \n\u201a wanzi Parish Nsambya \\_ SCOVIA 2023 \\| \n, was not DLG PDM SACCO \n\u201a approved \n\\| \n3 err . Misago . : \\_LUKWAG Misago-", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 76, "level": 1}}, {"headings_1": {"content": "keeping,", "page": 75, "level": 8}}, [{"headings_0": {"content": "PDMS", "page": 76, "level": 1}}, {"headings_1": {"content": "keeping,", "page": 75, "level": 8}}]], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "23/097", "metadata": {"headings": [{"headings_0": {"content": "23/097", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 1}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wanzi Parish \\_ Butemba oO 2023 DLG PDM SACCO \\_ RICHARD \nthrough", "metadata": {"headings": [{"headings_0": {"content": "23/097", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 1}}, [{"headings_0": {"content": "23/097", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 76, "level": 8}}, {"headings_1": {"content": "23/097", "page": 76, "level": 1}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,000,000 No Yes The loan was not approved through", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 76, "level": 8}}, {"headings_1": {"content": "23/097", "page": 76, "level": 1}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 76, "level": 8}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The loan wanzi Parish Butemba A ALLEN 2023 \nwas not DLG PDM SACCO \napproved \\| \nKywank \nhen Kijuubya Kijuubya- \\_NYIRARU ae wanzi Parish Byerima \u201a KUNDO 2023 DLG PDM SACCO TEDDY \n. \nthrough \n\\_ PDMS 1,000,000 \\| No Yes The loan was \nnot approved through PDMS Kywank Kijuubya Kijuubya- MUSHAL Yes 30/09/ 1,000,000 No \u201aYes The loan wanzi Parish Byerima A JULIUS 2023 \nwas not DLG PDM SACCO approved through", "metadata": {"headings": [{"headings_0": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}, [{"headings_0": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}], [{"headings_0": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}], [{"headings_0": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}], [{"headings_0": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}], [{"headings_0": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 8}}]], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDMS", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 76, "level": 1}}, {"headings_1": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= - Kywank : \u201cButemba \u2014 NALUBEG 11/08/ \nButemba Yes No The loan \n1,000,000 u \u2014 \\_\\_ - \nwanzi Ward- A MARY 2023 \nWard \nwas not DLG Butemba \n\\| approved \\| PDM SACCO through PDMS \\| \\| Kywank \\_ Butemba \\_ Butemba TWINAM", "metadata": {"headings": [{"headings_0": {"content": "PDMS", "page": 76, "level": 1}}, {"headings_1": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}, [{"headings_0": {"content": "PDMS", "page": 76, "level": 1}}, {"headings_1": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}], [{"headings_0": {"content": "PDMS", "page": 76, "level": 1}}, {"headings_1": {"content": "Kywank M isago Misago- NANKING er 1,000,000 No", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "11/08/ 1,000,000 No = \u201a The loan", "metadata": {"headings": [{"headings_0": {"content": "11/08/ 1,000,000 No = \u201a The loan", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 1}}], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nwanzi \\| Ward \\_ Ward- \nATSIKO 2023 \n\\| was not \n\\| \\| \\| Kalagi PDM \nRE \\| through \\| \nhott SACCO \\| PDMS \\|", "metadata": {"headings": [{"headings_0": {"content": "11/08/ 1,000,000 No = \u201a The loan", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 1}}, [{"headings_0": {"content": "11/08/ 1,000,000 No = \u201a The loan", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 1}}], [{"headings_0": {"content": "11/08/ 1,000,000 No = \u201a The loan", "page": 76, "level": 1}}, {"headings_1": {"content": "PDMS", "page": 76, "level": 1}}]], "page": 76, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 77, "level": 4}}, {"headings_1": {"content": "11/08/ 1,000,000 No = \u201a The loan", "page": 76, "level": 1}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| The loan \\| \nKywank Kalagi Kalagi Ward- \\| NAKIMER Yes 29/08/ 1,000,000 Yes \n\\| \u01312 wanzi Ward Masodde- \\|ACISSY \\| 2023 \\| \nwas not \n/ \\| DLG Kalagi PDM \\| \\| \\| \n\\| \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 77, "level": 4}}, {"headings_1": {"content": "11/08/ 1,000,000 No = \u201a The loan", "page": 76, "level": 1}}, [{"headings_0": {"content": "No", "page": 77, "level": 4}}, {"headings_1": {"content": "11/08/ 1,000,000 No = \u201a The loan", "page": 76, "level": 1}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "approved", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "No", "page": 77, "level": 4}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \\| \\| \n\\| SACCO \\| \\| through \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "No", "page": 77, "level": 4}}, [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "No", "page": 77, "level": 4}}], [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "No", "page": 77, "level": 4}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 77, "level": 2}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDMS \n\\| \\| \\| \nKywank Nakitemb Nakitembe NKUMBI \\| Yes 16/08/ 1,000,000 \\| No \\| Yes The loan \\| \n\\|3 \\|wanzi eWard Ward- \\| CHARLES \\| 2023 \nwas not \n\\| DLG \\| \\| \nWattuba \\| \\| approved \\| PDM SACCO \\| \n\\| \\| through \\| \n\\| \nPDMS \n\\| \\| \\| \nKywank Nakitemb Nakitembe KASENYA Yes 16/08/ 1,000,000 No Yes The loan \\| \n\\| \n\\| 4 wanzi eWard \\| Ward- \\| RABISON \\| 2023 \nwas not", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 77, "level": 2}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}, [{"headings_0": {"content": "|_|", "page": 77, "level": 2}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "|_|", "page": 77, "level": 2}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "|_|", "page": 77, "level": 2}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "|_|", "page": 77, "level": 2}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "|_|", "page": 77, "level": 2}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| DLG | Wattuba | |", "metadata": {"headings": [{"headings_0": {"content": "| DLG | Wattuba | |", "page": 77, "level": 3}}, {"headings_1": {"content": "|_|", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "approved", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "| DLG | Wattuba | |", "page": 77, "level": 3}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| PDM SACCO \\| \n\\| \nthrough \\| \\| \n\\| \n\\| \\| \\| \\| PDMS \\| \n\\| Kywank Kisolooza Kisolooza- KYAMBA Yes 26/08/ 1,000,000 Yes The loan \\| 5 wanzi Parish Wattuba DDE 2023 \nwas \nnot \n\\| DLG PDM SACCO MARKO", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "| DLG | Wattuba | |", "page": 77, "level": 3}}, [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "| DLG | Wattuba | |", "page": 77, "level": 3}}], [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "| DLG | Wattuba | |", "page": 77, "level": 3}}], [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "| DLG | Wattuba | |", "page": 77, "level": 3}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "approved through", "metadata": {"headings": [{"headings_0": {"content": "approved through", "page": 77, "level": 3}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDMS \\| \nKisolooza Kisolooza- NAMATA 26/08/ 1,000,000 \nThe loan \nwanzi Parish Wattuba DAFROZA 2023 \nwas not DLG PDM SACCO approved", "metadata": {"headings": [{"headings_0": {"content": "approved through", "page": 77, "level": 3}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}, [{"headings_0": {"content": "approved through", "page": 77, "level": 3}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "approved through", "page": 77, "level": 3}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "approved through", "page": 77, "level": 3}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "through", "metadata": {"headings": [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved through", "page": 77, "level": 3}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| \nPDMS \n\\| Kywank Luwawu Luwawu- SSENTAM Yes 16/08/ 1,000,000 No \\| Yes The loan \\| Parish Mulagi PDM U 2023 \\| not 7 wanzi was \\| DLG SACCO RICHARE", "metadata": {"headings": [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved through", "page": 77, "level": 3}}, [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved through", "page": 77, "level": 3}}], [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved through", "page": 77, "level": 3}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "approved", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "through", "page": 77, "level": 1}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \u0131D through \\| \n\\| \n\\| \nPDMS \nKywank Luwawu Luwawu- NAKIMBU Yes 16/08/ 1,000,000 No Yes The loan 8 wanzi Parish Mulagi PDM GWE 2023 \nwas not DLG \\| SACCO ROSE \napproved \\|", "metadata": {"headings": [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "through", "page": 77, "level": 1}}, [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "through", "page": 77, "level": 1}}], [{"headings_0": {"content": "approved", "page": 77, "level": 1}}, {"headings_1": {"content": "through", "page": 77, "level": 1}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "through", "metadata": {"headings": [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDMS \n\\| \nKywank Kyankwan Kyankwanzi NAMALA \\| Yes 23/09/ 1,000,000 No Yes The loan \\| \n9 wanzi ziward ward- DEZI 2023 \nwas \nnot \n\\| \\| approved DLG \nKyankwanzi \nPDM SACCO through PDMS \n\\| \n\\| \nKywank Kyankwan Kyankwanzi MULOND Yes 23/09/ 1,000,000 No Yes The loan O0 wanzi zi ward ward O ISMA 2023 \nwas not \\| - \nDLG Kyankwanzi \\| approved \\| PDM SACCO \\| \nthrough \n\\| \nAppendix 21: Insurance Policy for Farming Enterprises \nSN \u201cVote Name Parish Name of Name of PRF Loan \nIf the loan is for a", "metadata": {"headings": [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}, [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}], [{"headings_0": {"content": "through", "page": 77, "level": 1}}, {"headings_1": {"content": "approved", "page": 77, "level": 1}}]], "page": 77, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tear", "metadata": {"headings": [{"headings_0": {"content": "Tear", "page": 78, "level": 2}}, {"headings_1": {"content": "through", "page": 77, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Name SACCO beneficiary Amount farming operation, did the borrower obtain \nan agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)? Kywankwanzi Katuugo Katuugo- OWINY DORCUS 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Tear", "page": 78, "level": 2}}, {"headings_1": {"content": "through", "page": 77, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 78, "level": 2}}, {"headings_1": {"content": "Tear", "page": 78, "level": 2}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Parish Nsambya \n\u201a insurance PDM \npolicy SACCO \nKywankwanzi Katuugo Katuugo- NAMULI SCOVIA 1,000,000 No \nNo \nDLG Parish Nsambya insurance SACCO PDM policy", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 78, "level": 2}}, {"headings_1": {"content": "Tear", "page": 78, "level": 2}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kywankwanzi Misago \u2014", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi Misago \u2014", "page": 78, "level": 1}}, {"headings_1": {"content": "No", "page": 78, "level": 2}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Misago-", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi Misago \u2014", "page": 78, "level": 1}}, {"headings_1": {"content": "No", "page": 78, "level": 2}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 No", "page": 78, "level": 3}}, {"headings_1": {"content": "Kywankwanzi Misago \u2014", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Parish Butemba RICHARD \ninsurance PDM \\_ policy", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 No", "page": 78, "level": 3}}, {"headings_1": {"content": "Kywankwanzi Misago \u2014", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 1}}, {"headings_1": {"content": "1,000,000 No", "page": 78, "level": 3}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywankwanzi Misago Misago- NANKINGA ALLEN 1,000,000 or \nNo \nDLG Parish Butemba insurance PDM \npolicy", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 1}}, {"headings_1": {"content": "1,000,000 No", "page": 78, "level": 3}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywankwanzi Kijuubya _ NYIRARUKUNDO ~ 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi Kijuubya _ NYIRARUKUNDO ~ 1,000,000 No", "page": 78, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kijuubya- \ni \nDLG Parish Byerima TEDDY \ninsurance policy \n.", "metadata": {"headings": [{"headings_0": {"content": "Kywankwanzi Kijuubya _ NYIRARUKUNDO ~ 1,000,000 No", "page": 78, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kywa n kwa nzi Kijuubya MUSHALJA JULIUS 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Kywa n kwa nzi Kijuubya MUSHALJA JULIUS 1,000,000 No", "page": 78, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya _ NYIRARUKUNDO ~ 1,000,000 No", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No \nDLG Parish Byerima insurance PDM \npolicy", "metadata": {"headings": [{"headings_0": {"content": "Kywa n kwa nzi Kijuubya MUSHALJA JULIUS 1,000,000 No", "page": 78, "level": 1}}, {"headings_1": {"content": "Kywankwanzi Kijuubya _ NYIRARUKUNDO ~ 1,000,000 No", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 2}}, {"headings_1": {"content": "Kywa n kwa nzi Kijuubya MUSHALJA JULIUS 1,000,000 No", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywankwanzi \u201aButemba NALUBEGAMARY 1,000,000 - No Butemba \na DLG Ward Ward- insurance Butemba \npolicy PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 2}}, {"headings_1": {"content": "Kywa n kwa nzi Kijuubya MUSHALJA JULIUS 1,000,000 No", "page": 78, "level": 1}}, [{"headings_0": {"content": "SACCO", "page": 78, "level": 2}}, {"headings_1": {"content": "Kywa n kwa nzi Kijuubya MUSHALJA JULIUS 1,000,000 No", "page": 78, "level": 1}}]], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 2}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywankwanzi r Butemba \\_TWINAMATSIKO 1,000,000 \nButemba No No DLG Ward Ward- MABLE \ninsurance Butemba \npolicy PDM", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 1}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 2}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kywankwanzi Tr \\_Ndibata NALUNJOGI ~ 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 1}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG Ward Ward- EFULANSI \ninsurance Ntwetwe \npolicy \n[ [ \\| \nKalagi hj IT \nPDM \n\\| \\| \nj \n\\| \n\\| \nSACCO \n13 Kywankwanzi rt Nakitembe : Nakitembe Tr te \n\u2014 + \\| \\| \\| CHARLES 1,000,000 No \u2014\\| \n: NKUMBI Fe DLG Ward \\| Ward- \\| \n\\| \\| No \\| insurance Wattuba \\| \n\\| PDM \\| \\| policy \\| \\| \\| \nSACCO \n\\| \n\\| DLG Ward Ward- RABISON 1,000,000 No \n14 \\| Kywankwanzi Nakitembe \n\\| \n\\| Nakitembe KASENYA No \n\\| Wattuba \\| insurance \\| PDM policy \nSACCO \n\\| \\| \\| \\| Kisolooza \\| Kisolooza- KYAMBADDE 1,000,000 No No \\| \n15 \\| Kywankwanzi \n\\| DLG Parish Wattuba MARKO \n\\| \\| insurance PDM", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}, [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}], [{"headings_0": {"content": "No", "page": 78, "level": 8}}, {"headings_1": {"content": "SACCO", "page": 78, "level": 8}}]], "page": 78, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 1}}, {"headings_1": {"content": "No", "page": 78, "level": 8}}], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \nSACCO \n\\| \n16 Kywankwanzi Kisolooza Kisolooza- NAMATA DAFROZA 1,000,000 No \n\\| = DLG Parish Wattuba No insurance \n\\| \nPDM \n\\| SACCO \\| policy \\| L \n\\| \n\\| 17 Kywankwanzi Luwawu \\| Luwawu- SSENTAMU \n1 4 DLG Parish Mulagi 1,000,000 No No RICHARED \ninsurance \n\\| \nPDM \n\\| SACCO policy \\| 18 Kywankwanzi \\| Luwawu Luwawu- NAKIMBUGWE Tr 1,000,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 1}}, {"headings_1": {"content": "No", "page": 78, "level": 8}}, [{"headings_0": {"content": "policy", "page": 79, "level": 1}}, {"headings_1": {"content": "No", "page": 78, "level": 8}}], [{"headings_0": {"content": "policy", "page": 79, "level": 1}}, {"headings_1": {"content": "No", "page": 78, "level": 8}}], [{"headings_0": {"content": "policy", "page": 79, "level": 1}}, {"headings_1": {"content": "No", "page": 78, "level": 8}}]], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ro", "metadata": {"headings": [{"headings_0": {"content": "Ro", "page": 79, "level": 5}}, {"headings_1": {"content": "policy", "page": 79, "level": 1}}], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No \nDLG Parish Mulagi ROSE \ninsurance PDM \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Ro", "page": 79, "level": 5}}, {"headings_1": {"content": "policy", "page": 79, "level": 1}}], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "Ro", "page": 79, "level": 5}}], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \n\\| \n19 Kywankwanzi Kyankwanzi Kyankwanzi NAMALA DEZI 1,000,000 No \n\\_\\| DLG ward ward No - \n\\| \n\\| \\| Kyankwanzi \ninsurance", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "Ro", "page": 79, "level": 5}}, [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "Ro", "page": 79, "level": 5}}]], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| PDM i \\| \nSACCO \n\\| \n20 Kywankwanzi Kyankwanzi Kyankwanzi MULONDO ISMA 1,000,000 No \n\\| DLG ward ward No \\| \n- \ninsurance Kyankwanzi", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}, [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "policy", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM \n[ \\| SACCO L \n\\| \\| \\| ui \\| TOTAL \\_\\_\\|\\_ 20,000,000 \n\\| \n\\| Parish Nameof \\| \nProject Photo T Inspection \\| Name SACCO PRF Amount as funded Remark \\_ \nbeneficiar as per per \ny SACCO household \nrecords evidence", "metadata": {"headings": [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}, [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "policy", "page": 79, "level": 2}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}]], "page": 79, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], "page": 80, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Kywank Katuugo Katuugo- OWINY 1,000,000 Maize Project wanzi Parish Nsambya DORCUS 1,000,000 \nimplemente DLG PDM das planned SACCO \n2 Kywank Katuugo Katuugo- NAMULI 1,000,000 Piggery Project wanzi Parish Nsambya SCOVIA 1,000,000 \n\\_ implemente DLG PDM \n~ das planned . \nSACCO \n3 Kywank \\| Misago Misago- LUKWAGO 1,000,000 \\_ \nwanzi Parish Butemba RICHARD 1,000,000 DLG PDM \nSACCO \n.", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}, [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}], [{"headings_0": {"content": "provided", "page": 80, "level": 1}}, {"headings_1": {"content": "policy", "page": 79, "level": 2}}]], "page": 80, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Cattel", "metadata": {"headings": [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}], "page": 80, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Project \n> implemente d as planned \n4 Kywank Misago Misago- NANKINGA 1,000,000 Beans Funds were wanzi Parish Butemba ALLEN 1,000,000 \ndiverted to DLG PDM maize and SACCO \nbanana growing \n\u20185 Kywank \\| Kijuubya \\| \nNYIRARUK ~ 1,000,000 . Project Kijuubya- \nMaize wanzi Parish Byerima UNDO 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}, [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}], [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}], [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}], [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}], [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}], [{"headings_0": {"content": "Cattel", "page": 80, "level": 2}}, {"headings_1": {"content": "provided", "page": 80, "level": 1}}]], "page": 80, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemente", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], "page": 80, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG PDM TEDDY \nd as planned \\_ \nSACCO \noc ek ~ Kijuubya MUSHADJA \nKijuubya- 1,000,000 Dairy Project wanzi Parish Byerima JULIUS 1,000,000 cattle implemente DLG PDM \n, das planned SACCO \n7 Kywank Butemba Butemba NALUBEGA 1,000,000 Piggery Project wanzi Ward Ward- MARY - 1,000,000 \nimplemente DLG Butemba d as planned PDM \nSACCO \n\\|8 \\| Kywank \\\\ Butemba \\| \nButemba\\_ ~ TWINAMAT) ~ \n1,000,000 Cattel ~ Project wanzi \\| Ward \\_ Ward- \\| SIKO - 1,000,000 \n.\u201d implemente \n10 Kywank Ndibata NYATO 1,000,000 Maize Project \nNdibata [\\| \\| 7 \\| \\| ] \\| wanzi Ward \\| Ward- \\| MARY 1,000,000 \nimplemente \\| \\| DLG \\| Ntwetwe \nd as planned \n\\| \n\\| \\| \\| PDM \n\\| \nSACCO \n\\| \ni \n+ \n11 Kywank Kalagi Kalagi NSUBUGA 1,000,000 Piggery Project wanzi Ward Ward- FRED 1,000,000 \n\\| implemente == \nDLG Masodde- == das planned Kalagi PDM \nSACCO \n\\| \n12 Kywank Kalagi Kalagi NAKIMERA \\| 1,000,000 Chicken Project wanzi Ward Ward- CISSY 1,000,000 \nBZ implemente \\| DLG Masodde- d as planned Kalagi PDM \nSACCO \n13 Kywank Nakitemb Nakitembe NKUMBI \n1,000,000 Piggery wanzi e Ward Ward- CHARLES 1,000,000 \nee. \\| implemente er d as planned \nx", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}, [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], 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{"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}], [{"headings_0": {"content": "implemente", "page": 80, "level": 1}}, {"headings_1": {"content": "Cattel", "page": 80, "level": 2}}]], "page": 80, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG Wattuba", "metadata": {"headings": [{"headings_0": {"content": "DLG Wattuba", "page": 81, "level": 9}}, {"headings_1": {"content": "implemente", "page": 80, "level": 1}}], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM ys a", "metadata": {"headings": [{"headings_0": {"content": "DLG Wattuba", "page": 81, "level": 9}}, {"headings_1": {"content": "implemente", "page": 80, "level": 1}}], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eae = |", "metadata": {"headings": [{"headings_0": {"content": "eae = |", "page": 81, "level": 1}}, {"headings_1": {"content": "DLG Wattuba", "page": 81, "level": 9}}], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \n14 Nakitemb Nakitembe KASENYA 1,000,000 e Ward Ward- RABISON 1,000,000 \nSe implemente Wattuba d as planned PDM \n; \nSACCO \n15 Kisolooza Kisolooza- NAMATA 1,000,000 Poultry wanzi Parish Wattuba DAFROZA 1,000,000 \nBi: \\| implemente be Ag) ,\u00bb\\| das planned DLG PDM \nSACCO ee) oe oN ool \n16 Luwawu Luwawu- SSENTAMU 1,000,000 Project wanzi Parish Mulagi PDM RICHARED 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "eae = |", "page": 81, "level": 1}}, {"headings_1": {"content": "DLG Wattuba", "page": 81, "level": 9}}, [{"headings_0": {"content": "eae = |", "page": 81, "level": 1}}, {"headings_1": {"content": "DLG Wattuba", "page": 81, "level": 9}}], [{"headings_0": {"content": "eae = |", "page": 81, "level": 1}}, {"headings_1": {"content": "DLG Wattuba", "page": 81, "level": 9}}], [{"headings_0": {"content": "eae = |", "page": 81, "level": 1}}, {"headings_1": {"content": "DLG Wattuba", "page": 81, "level": 9}}]], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemente", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 81, "level": 1}}, {"headings_1": {"content": "eae = |", "page": 81, "level": 1}}], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG \nSACCO \nj \n17 Luwawu Luwawu- NAKIMBUG 1,000,000 Piggery au wanzi Parish Mulagi PDM WE ROSE 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "implemente", "page": 81, "level": 1}}, {"headings_1": {"content": "eae = |", "page": 81, "level": 1}}, [{"headings_0": {"content": "implemente", "page": 81, "level": 1}}, {"headings_1": {"content": "eae = |", "page": 81, "level": 1}}], [{"headings_0": {"content": "implemente", "page": 81, "level": 1}}, {"headings_1": {"content": "eae = |", "page": 81, "level": 1}}]], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "We", "metadata": {"headings": [{"headings_0": {"content": "We", "page": 81, "level": 8}}, {"headings_1": {"content": "implemente", "page": 81, "level": 1}}], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG SACCO Be", "metadata": {"headings": [{"headings_0": {"content": "We", "page": 81, "level": 8}}, {"headings_1": {"content": "implemente", "page": 81, "level": 1}}], "page": 81, "document_name": "Kyangwanzi District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kyegegwa District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Kyegegwa District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index b0c83a4f6368aceb9b40a1b207bbc3fe8c902d92..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kyegegwa District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \n\\| ON THE FINANCIAL STATEMENTS OF KYEGEGWA DISTRICT LOCAL GOVERNMENT \\| FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OR ya,", "metadata": {"headings": [{"headings_0": {"content": "OR ya,", "page": 1, "level": 3}}], "page": 1, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Cop -Opy", "metadata": {"headings": [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR ya,", "page": 1, "level": 3}}], "page": 1, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR ya,", "page": 1, "level": 3}}, [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR ya,", "page": 1, "level": 3}}], [{"headings_0": {"content": "Cop -Opy", "page": 1, "level": 3}}, {"headings_1": {"content": "OR ya,", "page": 1, "level": 3}}]], "page": 1, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ET", "metadata": {"headings": [{"headings_0": {"content": "ET", "page": 2, "level": 2}}, {"headings_1": {"content": "Cop -Opy", "page": 1, "level": 3}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ii a engere PV OU PR canara iii cea cates neces ect emcees aoscceceranecortrcsescnenmmteaenteaonraremsesctees \nIE AT 1 EEE EEE TEE EEE BE EEE f EEE \n1", "metadata": {"headings": [{"headings_0": {"content": "ET", "page": 2, "level": 2}}, {"headings_1": {"content": "Cop -Opy", "page": 1, "level": 3}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Eee", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 2, "level": 1}}, {"headings_1": {"content": "ET", "page": 2, "level": 2}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dof\\} TMPLEMENTATIEN BF THE APPROVER B\u00dcDEET \n1", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 2, "level": 1}}, {"headings_1": {"content": "ET", "page": 2, "level": 2}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "anne", "metadata": {"headings": [{"headings_0": {"content": "anne", "page": 2, "level": 1}}, {"headings_1": {"content": "Eee", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "20 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \n9", "metadata": {"headings": [{"headings_0": {"content": "anne", "page": 2, "level": 1}}, {"headings_1": {"content": "Eee", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "um", "metadata": {"headings": [{"headings_0": {"content": "um", "page": 2, "level": 1}}, {"headings_1": {"content": "anne", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OTHER MATTER 10 csencais:xeradasiannooneeaneraresnemassnonennuirransnisuonie nine noucekunanncesenad cueny ayia rversvsnreseneeeaenangts 3.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 10 3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) ..................... 11 3.2 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "um", "page": 2, "level": 1}}, {"headings_1": {"content": "anne", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ES", "metadata": {"headings": [{"headings_0": {"content": "ES", "page": 2, "level": 2}}, {"headings_1": {"content": "um", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13", "metadata": {"headings": [{"headings_0": {"content": "ES", "page": 2, "level": 2}}, {"headings_1": {"content": "um", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "ES", "page": 2, "level": 2}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3:3 EDUCATION DEVELOPMENT GRANT esessssssaseucsscsscvctsvessassassassessnesercnavoneecnenerenensenseoneneneansense: 16 3.4 \nDEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (DRDIP).............. 17 23 MERD SCALE RATEN \n21 euere Pee Te 28", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "ES", "page": 2, "level": 2}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MANAGEMENT'S RESPONSIBILITY FOR THE FINANCTAL STATEMENTS \n28 aussen. AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .........ua. 28 OTHER REPORTING RESPONSIBILITIES ........c.cscssssssssssesessecsssesecossesseessscessvcssecstssusssessesstesaveaveevesees 29 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .u....cssccsccsscssssseesesseeseessessesseseeeee 30 5.0 \nIMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL... 30 Ble EEE 40 \nList of Acronyms \n\\| \n\u2018Acronym \\| Meaning \u2014 Sa Ss 7 \\| DLG \\| District Local Government \n\\|", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}, [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "EEE", "page": 2, "level": 1}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}]], "page": 2, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\"Government", "metadata": {"headings": [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ": \\|GoU sid of Uganda a \n/HCMS \\| Human Capital \\| Management System : = \u2014\u2014\u2014 \\| ICT and Communication \n\\| Information Technology : \\| INTOSAI \u0131 = \\| International Organization of \u201cSupreme / Audit Institutions ye. pera \n= \\| \nIPPS \\| Integrated Personnel \nand Payroll \nsystem a nn \nInternational Standards of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}, [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}], [{"headings_0": {"content": "\"Government", "page": 3, "level": 2}}, {"headings_1": {"content": "EEE", "page": 2, "level": 1}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Institutions EEE", "metadata": {"headings": [{"headings_0": {"content": "Institutions EEE", "page": 3, "level": 3}}, {"headings_1": {"content": "\"Government", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "Institutions EEE", "page": 3, "level": 3}}, {"headings_1": {"content": "\"Government", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGFAM \u201cLocal Government Financial and", "metadata": {"headings": [{"headings_0": {"content": "LGFAM \u201cLocal Government Financial and", "page": 3, "level": 2}}, {"headings_1": {"content": "Institutions EEE", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Accounting Manual, IT 7]34OUwW\\*\u201dW \u2018LGFAR Local Government Financial and Accounting Manual, 2007 ee \\|", "metadata": {"headings": [{"headings_0": {"content": "LGFAM \u201cLocal Government Financial and", "page": 3, "level": 2}}, {"headings_1": {"content": "Institutions EEE", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Authority -", "metadata": {"headings": [{"headings_0": {"content": "Authority -", "page": 3, "level": 4}}, {"headings_1": {"content": "LGFAM \u201cLocal Government Financial and", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nLGPPDA Local Government Procurement and Disposal", "metadata": {"headings": [{"headings_0": {"content": "Authority -", "page": 3, "level": 4}}, {"headings_1": {"content": "LGFAM \u201cLocal Government Financial and", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Public", "metadata": {"headings": [{"headings_0": {"content": "Public", "page": 3, "level": 2}}, {"headings_1": {"content": "Authority -", "page": 3, "level": 4}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ee \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Public", "page": 3, "level": 2}}, {"headings_1": {"content": "Authority -", "page": 3, "level": 4}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cLLG tee Lower Local Governments ah", "metadata": {"headings": [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nOO \na i LR . \u201cLocal Revenue \npanel, 'MDAs \u2014s \nMinistries, Departments and Agencies \na MoES OO \\| \\| \nnn Ministry of Education \n\\| \nMoFPED Ministry Finance, Planning \n= of and Economic Development FR i us", "metadata": {"headings": [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}, [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 7 .", "metadata": {"headings": [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": ". Ministry of Gender, Labour and Social Development \nMoLG ay \\| ae Ministry of Local Government \nNAA National Act \n\\| Audit 7 \n\u2014 \n\u2018 \n\\| \n\\| \\| Tat NTR Non-Tax Revenue \n\\| \nOAG of Auditor General 2 nn \nOffice the \nPBS \\# Program System Eh inca? Ei an", "metadata": {"headings": [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}, [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}], [{"headings_0": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, {"headings_1": {"content": "Public", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 7 \na \\| \nPCA \nPayroll Consults Africa \nPDMS 1; \\_Payroll Deduction Management System er ee rt Er 1 \nIPDU- Procurement & \nDisposal Unit 7 oO a 7 = \nDun, \nKr \\_ \nPFMA Public Management Act", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}, [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}], [{"headings_0": {"content": "Budgeting", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cLLG tee Lower Local Governments ah", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Finance", "metadata": {"headings": [{"headings_0": {"content": "Finance", "page": 3, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 \nPFMR Public Finance Regulations Oe u", "metadata": {"headings": [{"headings_0": {"content": "Finance", "page": 3, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 2}}, [{"headings_0": {"content": "Finance", "page": 3, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| PPDPA\\_ Public Procurement & Disposal of \n\\| \nPublic Assets \u2014 \u2014\u2014 ; i \nPS/ST Permanent Secretary Secretary to \n\\| / Treasury a \nOO \nTSA \\| Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}, [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}], [{"headings_0": {"content": "Management", "page": 3, "level": 3}}, {"headings_1": {"content": "Finance", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a eee", "metadata": {"headings": [{"headings_0": {"content": "a eee", "page": 3, "level": 3}}, {"headings_1": {"content": "Management", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SAL Sub Single Account nn nn 2", "metadata": {"headings": [{"headings_0": {"content": "SAL Sub Single Account nn nn 2", "page": 3, "level": 3}}, {"headings_1": {"content": "a eee", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Treasury", "metadata": {"headings": [{"headings_0": {"content": "| Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "SAL Sub Single Account nn nn 2", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nEEE", "metadata": {"headings": [{"headings_0": {"content": "| Treasury", "page": 3, "level": 1}}, {"headings_1": {"content": "SAL Sub Single Account nn nn 2", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UBA", "metadata": {"headings": [{"headings_0": {"content": "UBA", "page": 3, "level": 3}}, {"headings_1": {"content": "| Treasury", "page": 3, "level": 1}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | Uganda", "metadata": {"headings": [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}, {"headings_1": {"content": "UBA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Banker\u2019s Association EEE FE Fund i ss\u2014(i\u2018<\u2014C~tw;\u201ds \n. IUCE 2 Uganda Consclidte \n", "metadata": {"headings": [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}, {"headings_1": {"content": "UBA", "page": 3, "level": 3}}, [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}, {"headings_1": {"content": "UBA", "page": 3, "level": 3}}], [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}, {"headings_1": {"content": "UBA", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \u00bb \u00abREPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "| | Uganda", "page": 3, "level": 3}}, {"headings_1": {"content": "UBA", "page": 3, "level": 3}}], "page": 4, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "mn", "metadata": {"headings": [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], "page": 4, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ON THE FINANCIAL STATEMENTS OF KYEGEGWA 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 Kyegegwa 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 Kyegegwa 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": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}, [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kyegegwa 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. \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 Kyegegwa 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/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its", "metadata": {"headings": [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}, [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}], [{"headings_0": {"content": "mn", "page": 4, "level": 1}}, {"headings_1": {"content": "| | Uganda", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "jurisdiction.", "metadata": {"headings": [{"headings_0": {"content": "jurisdiction.", "page": 5, "level": 1}}, {"headings_1": {"content": "mn", "page": 4, "level": 1}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "During the financial year 2022/2023, the District had a budget of UGX. 56,558,375,624 out of which UGX. 46,226,756,640 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "jurisdiction.", "page": 5, "level": 1}}, {"headings_1": {"content": "mn", "page": 4, "level": 1}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 1}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Details \\| Budget Warrants % funding UGX \nUGX \n1 Recurrent (Wage) \\| 20,933,568,553 20,933,568,552 100 2 Recurrent (Non-wage) 14,632,276,554 \n3 Development 20,992,530,517 a Total 56,558,375,624 46,226,756,640 \nOut of the total warrants of UGX. 46,226,756,640, I reviewed the utilisation of warrants worth UGX. 34,757,162,141 (75%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \nNie Wage expenditure 20,671,066,416 20,671,066,416 51 Development Response to 7,077,417,324 27,748,483,740 69 Displacement Impacts Project", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "jurisdiction.", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DRDIP)", "metadata": {"headings": [{"headings_0": {"content": "(DRDIP)", "page": 5, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "To", "metadata": {"headings": [{"headings_0": {"content": "To", "page": 5, "level": 2}}, {"headings_1": {"content": "(DRDIP)", "page": 5, "level": 2}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Education grant - Formerly SFG 791,733,633 28,540,217,373 71 \n4 Microscale irrigation projects 861,494,120 29,401,711,493 73 \n5 UGIFT (Infrastructure) 4,069,707,677 33,471,419,170 83 6 Water development grant (Piped 765,957,012 34,237,376,182 85 water, and Rural water and \nSanitation grant) \n7 Outputs/activities under budget 519,785,959 34,757,162,141 86 \\| performance review (URF Road", "metadata": {"headings": [{"headings_0": {"content": "To", "page": 5, "level": 2}}, {"headings_1": {"content": "(DRDIP)", "page": 5, "level": 2}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "fund)", "metadata": {"headings": [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total of the utilised warrants \nNo Observation Recommendation 5 Gunde, ieee \n1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG/ planned to collect local The Accounting Officer revenue of UGX. 1,889,374,000 however; by the end of the year, only should \ninstitute UGX. 884,167,158 had been collected representing 47% performance. appropriate strategies to The summary is in the table below and the details \nin Appendix ensure that all the are budgeted revenue is 1: \ncollected. \nSource Approved Actual Variance budget \nCollections \nTax Revenues 649,775,000 362,534,496 287,240,504 Non-Tax 1,239,599,000 521,345,647 718,253,353 Revenues \nTotal 1,889,374,000 884,167,158 1,005,206,842 \\| \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities; \n> Procurement of adequate stationery to cater for departments and Sub Counties in terms of Financial stationery. \nVV ULGA subscriptions. \nSensitization and awareness creation about tree planting. \nV Training of leaders, managers and members of cooperatives \nVV Purchase of Furniture and office equipment like laptops. \nRepair of vehicles \nThe Accounting Officer explained that a Revenue Enhancement Plan for FY 2023/2024 passed by the District Council sitting in June 2023 recommended measures to improve Revenue collections which included intensification of mobilization and sensitization of tax payers. Management is also following up with Local Government Finance Commission to enroll the District on the IRAS which will streamline revenue management and hence improve on performance. \n1.2 \nPerformance of GOU warrants \n; \nThe DLG had an approved budget of UGX. 56,558,375,624 to The Accounting Officer implement the various programmes, out of which UGX. should engage the 46,226,756,640 was warranted resulting in a shortfall of UGX. MoFPED to ensure that 10,331,618,984 representing 82% performance. \nall budgeted funds are warranted. \nThe performance of warrants for each of the programmes is shown in \nthe table below; \nProgramme Approved Warrants % budget \nfundi \nng \nNo Observation Recommendation Private Sector \n54,256,019 46,256,019 8 5 \nDevelopment \nPublic Sector \n16,536,299,651 \nTransformation \n7,321,345 \nTourism Development \nTotal 56,558,375,624 46,226,756,640 \nThe UGX. 10,331,618,984 that was not warranted was meant for the following activities which were either partially or not implemented at", "metadata": {"headings": [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}, [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}], [{"headings_0": {"content": "fund)", "page": 5, "level": 2}}, {"headings_1": {"content": "To", "page": 5, "level": 2}}]], "page": 5, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "all;", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Under UNICEF;", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Ebola response for child protection.\n2. Enabling environment, prevention and response.\n3. Maternal & neonatal health for child survival and adolescent health.", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Under DRDIP;", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Funds for sub projects under environment, livelihood and projects under infrastructure.", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "As a result of failure to warrant the budgeted funds, the District could not implement the following; \nPreparation of farmers for irrigation, field visits, workshops and e \ntrainings, procurement of irrigation supply systems for farmers \ne Follow up and support supervision of groups not adequately done. Follow up on recoveries of YLP and UWEP recoveries also affected by insufficient funds \ne Roads maintenance not carried out adequately \ne Projects supervision not adequately carried out", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the development Budget \nperformance was majorly affected by DRDIP releases as out of a \nbudget of Ugx. 11,889,604,253 only Ugx. 7,502,189,201 was released \naccounting for 63%. However, some of these funds have been re- \nvoted in this Financial year to enable implementation of projects as \nplanned. \nOther funds from Donors were not realized as planned because \nfunders run a calendar as opposed to a Fiscal year. \n\u2014 \n1.3 Utilization of Warrants \nOut of the total warrants of UGX. 46,226,756,640 availed during the year, The Accounting Officer UGX. 43,707,074,747 was utilized by the entity resulting in un-utilized should ensure that all warrants of UGX. 2,519,681,893 representing utilization of 95% as shown in warranted funds are the table below; \nutilised in accordance Pragramme Warrants Utilised % with the approved warrants utilis budget. \nation \nNo Observation.. Recommendation ee ere", "metadata": {"headings": [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}, [{"headings_0": {"content": "all;", "page": 7, "level": 3}}, {"headings_1": {"content": "fund)", "page": 5, "level": 2}}]], "page": 7, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "one 46,256,015 |", "metadata": {"headings": [{"headings_0": {"content": "one 46,256,015 |", "page": 8, "level": 3}}, {"headings_1": {"content": "all;", "page": 7, "level": 3}}], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "44,457,682 96", "metadata": {"headings": [{"headings_0": {"content": "one 46,256,015 |", "page": 8, "level": 3}}, {"headings_1": {"content": "all;", "page": 7, "level": 3}}], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Terme 20,294,625,357 |", "metadata": {"headings": [{"headings_0": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}, {"headings_1": {"content": "one 46,256,015 |", "page": 8, "level": 3}}], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "39 eng 637,373 102 \\| Tourism Development 7,321,345 \n7,319,800 100", "metadata": {"headings": [{"headings_0": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}, {"headings_1": {"content": "one 46,256,015 |", "page": 8, "level": 3}}], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| =", "metadata": {"headings": [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "46,226,756,640 \n43 797,074,747 95 \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 \nProgramme Warrants Activities affected by the under not \nutilization \nIT \\| All planned agriculture extension Agro - \nservices to farmers were not carried Industratilisa \nout mostly under local revenue as \ntion \nwas not realised and planned Enforcement of environmental protection laws, mobilisation & sensitisation of the community on Natural \nthe dangers of environmental Resources \ndegradation \nDevelopment \nPlan \nImplementati \nTraining of LLGs on development \non \n0.01 \nplanning not carried out Human \nCapital \nDevelopment 1.52 Excess pension was released \nGovernance \nPolitical monitoring not adequately & Security 0.12 carried out \nAs a result of failure to utilise warrants; \ne Political monitoring not adequately carried out \nTraining of LLGs on development planning not carried out \ne \ne All planned agriculture extension services to farmers were not carried out \nThe Accounting Officer did not provide a response. \n\\| 1.4 \nLack of appropriate performance indicators and targets in the \nwork plans \nThe Accounting Officer 11 b of the Public \nis commended for \n\u00ab No Observation \nRecommendation Table showing performance indicators and targets \nCategory No. of No of No.of No of Expe % \nof outpu activi Activi activiti nditur Quant \noutputs ts ties ties es e ificati \nsampl inthe with without Amou on of \ned outp clear clear nt outpu \nuts perfor perfor (UGX) ts \nmanc mance Bn \ne \nindicat \nindica ors and \ntors targets \nand \ntarget \ns \nFully 7 24 24 0 14.08 100% quantified \noutputs \nOutputs not 0 0 0 0 0 0 fully \nuantified \nTotal 7 24 24 \\| O 14.08 100 %", "metadata": {"headings": [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}, [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}], [{"headings_0": {"content": "| =", "page": 8, "level": 2}}, {"headings_1": {"content": "Terme 20,294,625,357 |", "page": 8, "level": 4}}]], "page": 8, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|_|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], "page": 9, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.5 Implementation of outputs \nI assessed the implementation of seven (7) outputs with twenty-four The Accounting Officer (24) activities worth UGX. 19.9Bn and noted that; \nshould engage the UPDF Engineering Four (4) outputs with eighteen (18) activities worth UGX.3.08Bn Brigade and other were fully implemented. \ncontractors to ensure that pending works are Three (3) outputs with six (6) activities worth UGX.11.02Bn were completed \npartially implemented. Out of the six (6) activities, the entity fully \nimplemented two (2) activities; four (4) activities were partially \nimplemented \nTable showing performance indicators and targets \nCategor No. No of No. of No of No of Expend y of of activiti Activiti activiti activi iture outputs out es in es fully es ties Amount put the implem partiall not (UGX) s outputs ented y imple \nass implem ment ess ented ed \ned \nFully 4 18 18 0 0 3.08Bn impleme \nnted \nNo Observation...... Recommendation... \u201c", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}]], "page": 9, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Construction of Kabweeza HC III\n2. Construction of Ruyonza Seed secondary school\n3. Completion of Rwentuuha Seed school", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], "page": 10, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Refer to Appendix 2 for details \nThe Accounting Officer explained as follows; \na) Construction of Kabweeza HC III", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}]], "page": 10, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- There was delayed procurement of a contractor due to a Presidential directive to use UPDF Construction brigade, which was later declined. When the procurement process started, the contract was signed in May 2022 which led to sweeping away the funds at the end of FY 2021/2022. \nUnfortunately, there were delays in re-voting of the funds by MoFPED in FY 2022/2023 due to late approval by Parliament dated May 2023. This delayed the utilization and completion of work by the contractor. However, work is at 97% of completion.", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], "page": 10, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "b) Construction of Ruyonza Seed secondary school \nThere was delayed procurement of a contractor due to a Presidential directive to use UPDF Construction brigade, which was later declined. When the procurement process started, the contract was signed in May 2022 which led to sweeping away the funds at the end of FY 2021/2022. \nUnfortunately, there was delays in re-voting of the funds by MoFPED in FY 2022/2023 due to late approval by Parliament dated May 2023. \nThis delayed the utilization and completion of work by the contractor. However, work is at 54 % of completion. \nc) Completion of Rwentuuha Seed school \nCovid -19 affected the completion of construction of the school. Later, the Contractor abandoned work which was reported to the line Ministry due to delayed re-voting of the funds worth 196,348,898/=. Unfortunately, the supplementary budget was not enough. We engaged MoES which provided sufficient funds. A new contract was awarded. \n1.6 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and \nof \nthe \nProgramm~ \\| Activity - Source of Total Pictorial Summary of Audit \ne details funds expendit evidence findings conclusion ure \n(Time, \n(UGX) \nQuality, Quantity, Cost and Functionalit \nIntegrated Mechanized URF \n0.028 \\| \u201eee, \nAt the time of Complete Transport maintenance inspection, works Infrastructur of 7 km of \nroad works \ne And Kamutumi- were Services Kyegaike- substantially Rwentamag \ncomplete \na-Barwenda however bush road \\| clearing was LN) not fully done. \nMechanized URF \n0.064 \\| f\u00b0\u201d 4 At the time of Complete maintenance \\| inspection, works of 28 km of \n\\| works were Migongwe \nsubstantially \n\\| \nMigamba- \\| complete. \\| \nRwentuha \nroad \\| I 0.092 \nRecommendation \nThe Accounting Officer is commended for ensuring the sampled road works are", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 9, "level": 4}}, {"headings_1": {"content": "| =", "page": 8, "level": 2}}]], "page": 10, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "complete.", "metadata": {"headings": [{"headings_0": {"content": "complete.", "page": 11, "level": 1}}, {"headings_1": {"content": "|_|", "page": 9, "level": 4}}], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.6.2 The service delivery under focus areas \nI sampled fourteen (14) out of Twenty-two (22) activities in Five (5) focus areas with a total expenditure of UGX. 13,444,540,089 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \n\\| Key recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "complete.", "page": 11, "level": 1}}, {"headings_1": {"content": "|_|", "page": 9, "level": 4}}, [{"headings_0": {"content": "complete.", "page": 11, "level": 1}}, {"headings_1": {"content": "|_|", "page": 9, "level": 4}}]], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EE", "metadata": {"headings": [{"headings_0": {"content": "EE", "page": 11, "level": 1}}, {"headings_1": {"content": "complete.", "page": 11, "level": 1}}], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development solar water systems \ne The Accounting Officer should ensure that all the grant water projects are This derails the overall objective of \nsafeguarded to maintain ensuring access to safe and clean \ntheir \nfunctionality. \nwater for all. \nEducation \ne All planned projects were fully", "metadata": {"headings": [{"headings_0": {"content": "EE", "page": 11, "level": 1}}, {"headings_1": {"content": "complete.", "page": 11, "level": 1}}, [{"headings_0": {"content": "EE", "page": 11, "level": 1}}, {"headings_1": {"content": "complete.", "page": 11, "level": 1}}]], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "De\u00e9velupiienil", "metadata": {"headings": [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "inipleneniled. \nGrant \nThis positively affected Education \nwere still on-going: passed the \nare always completed on planned end date. \ntime. \nEducation service delivery to the \nbeneficiaries has been delayed. \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKyegegwa DLG had a wage budget of UGX 20,933,568,553, out of which UGX. 18,777,814,929 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation \n\\| Recommendation \n2.1 Utilization of the Wage Budget \nThe Accounting should The DLG had an approved wage budget of UGX. 14,534,656,441, ensure that wage is and obtained supplementary funding of UGX. 6,398,912,112 fully utilized as resulting into a revised wage budget of UGX. 20,933,568,553 which planned. \nwas all warranted. \nOut of the total warrants, UGX. 18,777,814,929 was utilized by the DLG resulting in un-utilized warrants of UGX. 2,155,753,623 representing utilization of 90% as summarized in the table below and further in Appendix 3 \nApproved Revised Warran Payments Unspent", "metadata": {"headings": [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}, [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}], [{"headings_0": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, {"headings_1": {"content": "EE", "page": 11, "level": 1}}]], "page": 11, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], "page": 12, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budget ts UGX. UGX. Bn Balance UGX. Bn UGX. Bn \nUGX. Bn Bn \n20,933 18,777 \\| \ndetails before writing to the permanent secretary,;-Ministry of Public \nService, to effect changes, since the ministry reserved and restricted \nthe rights on the IPPS for change/correcting employee details. \na) Findings from Other Special Audit Procedures \nThe Accounting Officer I undertook other special audit procedures to review the accuracy of should put in place the payroll including planning, budgeting and payments for the controls to ensure that period of four years (2019/2020-2022/2023). \nnon-statutory deductions are always I noted that; \naccurately computed a) Under-remittance of UGX.1,001,357 of non-statutory and promptly paid as deductions were made by the entity during the period. \nper the payroll register. \nThe Accounting Officer responded that reconciliation of payments, that is salary, deduction and pension are always done on a monthly basis, only that due to the limited budget, annual increments are not usually done effectively by Ministry of Public Service, since this is done automatically by the ministry and in some cases its done by the Vote on the request of the staff, putting into consideration the availability of the wage bill. \nHowever, at the end of every financial year staff are always called upon to submit their claims, for onward submission to the Ministry of Finance for consideration. \nb) Review of the Entity Staff Establishment \nThe Accounting Officer During the audit, I undertook procedures to review the should engage the completeness and relevancy of the entity establishment and noted District \nService that; Commission, Ministry", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}, [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 12, "level": 3}}, {"headings_1": {"content": "De\u00e9velupiienil", "page": 11, "level": 3}}]], "page": 12, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "i)", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], "page": 13, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of 133 approved positions, a total of 73 positions were of Public Service and filled leaving a gap of 60 vacant positions. \nMoFPED to have these positions filled and also ii) The entity did not have an approved and costed staff to develop and establishment for primary, secondary and tertiary institutions implement a\\_ costed while the staff structure for health facilities issued by Ministry staff structure for the of Health was not incorporated into the district approved District. \nstructure. \nThe Accounting Officer responded that the Ministry of Public Service was engaged last financial year 2022/2023, but due to wage shortfall, the request to recruit was not granted, but more efforts are being made, like filling on replacement basis. \nThe Accounting Officer pledged to engage the Ministry of Education and Sports as well as Ministry of Public Service to develop a staff structure for Education, the District has been using the guidelines issued by the Ministry of Cducation and Sports of 1:40 ratio. \n3.1 \nDistrict-Rural Water Supply and Sanitation Conditional Grant (DWSSCG)- The District Rural Water Supply and Sanitation Conditional Grant 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. \nKyegegwa District received UGX 808,512,712, that was all budgeted (100%) for the financial year 2022/23. Out of the UGX 808,512,712 received, the District spent UGX-765,957,012 (95%) leading to un-utilized funds of UGX 42,555,700. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned uantit 1 Rural Water and Construction of boreholes \nSanitation Sub- Rehabilitation of boreholes \nGrant Extension of mini-solar (traditional piped water systems", "metadata": {"headings": [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}, [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}], [{"headings_0": {"content": "i)", "page": 13, "level": 3}}, {"headings_1": {"content": "Budget", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 14, "level": 1}}, {"headings_1": {"content": "i)", "page": 13, "level": 3}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Piped Water Construction of Ntuntu Sub-Grant piped water scheme in", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 14, "level": 1}}, {"headings_1": {"content": "i)", "page": 13, "level": 3}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 14, "level": 2}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kigambo", "metadata": {"headings": [{"headings_0": {"content": "Kigambo", "page": 14, "level": 2}}, {"headings_1": {"content": "(UgIFT", "page": 14, "level": 2}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 14, "level": 1}}, {"headings_1": {"content": "Kigambo", "page": 14, "level": 2}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I 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": "component)", "page": 14, "level": 1}}, {"headings_1": {"content": "Kigambo", "page": 14, "level": 2}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations \nI noted the following areas where management had commendable performance; \ne All water \nwere constructed on land for which the District had \n3.1.2\u00b0 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.1.2.1 Absorption \nI reviewed the budget performance of Kyegegwa DLG and noted the following; \nOut of the funds received of UGX. 508,627,997 (63%) meant for the Rural Water e \nand Sanitation Sub-Grant (traditional component), UGX. 466,072,297 (92%) was spent leaving UGX. 42,555,700 (8%) un-utilize. And out of funds received of UGX. 299,884,715 (37%) meant for Piped Water Sub-Grant (UgIFT component), all of it (100%) was spent as shown in the fable below; \nCategory Approved Release Expenditure % Estimate", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "component)", "page": 14, "level": 1}}]], "page": 14, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Absorpti", "metadata": {"headings": [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], "page": 15, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "on \n(A) (UGX) (B) (UGX) (C) (UGX) (B-C) UGX \n1 Rural Water 508,627,997 508,627,997 466,072,297 42,555,700 92% and \nSanitation Sub-Grant (traditional \nPiped Water 299,884,715 299,884,715 299,884,715 \n100% \nSub-Grant (UgIFT \nThe Accounting Officer explained that the un-utilized Development Grant was for the retention of the contractor MSR TECHNOLOGIES LTD who drilled the boreholes in the \nFY2021/22 who failed to request for this payment. \nRecommendation \nThe Accounting Officer should always ensure that released funds are fully absorbed as budgeted. \n3.1.2.2 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation quidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \ni reviewed: the implementation of the Grant activities and noted the following; --- ---: I carried out physical inspections on the 19\" September 2023 on ten (10) newly oe \nconstructed water facilities to assess indicators of service delivery. I observed that eight (08) water facilities were functional while two (02) were not functional. Details are in Appendix 4 \nThis led to loss of funds which derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that these were minor malfunctions during the defects liability period and hadn\u2019t been reported by the users to the water department to call the contractors to fix them. We immediately called the contractors and fixed the defects", "metadata": {"headings": [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}, [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "Absorpti", "page": 15, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}]], "page": 15, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 8}}, {"headings_1": {"content": "Absorpti", "page": 15, "level": 3}}], "page": 16, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all the water projects are safeguarded to maintain their functionality. \ne Only 60 (6.5%) of the existing water sources were tested contrary to the standard requirement of 20%, while 4 (80%) of the new sources were tested contrary to the required standard of 100%. Furthermore, the water tests revealed that water in 20% of the existing water sources and 15% of the new water sources were not suitable for human consumption. This is shown in the table below \nSN ategory Number Percentage Number Percentage Percentag Percentage of water required to tested actually e untested of tested sources be tested tested water (a) (b) (a-b) sources suitable for \n1 Existing 560 20% 100 rojects \\|? \n2 New 100% 5", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 8}}, {"headings_1": {"content": "Absorpti", "page": 15, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 8}}, {"headings_1": {"content": "Absorpti", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 8}}, {"headings_1": {"content": "Absorpti", "page": 15, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 8}}, {"headings_1": {"content": "Absorpti", "page": 15, "level": 3}}]], "page": 16, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 16, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 8}}], "page": 16, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Failure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population \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. \nKyegegwa District received UGX 4,274,914,346, 100% of the budgeted funds to implement the programme. The following activities were undertaken; \nSN Activity Planned", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 16, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 8}}, [{"headings_0": {"content": "Projects", "page": 16, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 8}}], [{"headings_0": {"content": "Projects", "page": 16, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 8}}], [{"headings_0": {"content": "Projects", "page": 16, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 8}}]], "page": 16, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], "page": 17, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "quantit 1 Completion of Rwentuuha seed school \n100 \n2 Construction of Ruyonza seed school \n100% \n[3\\_ Completion of Kabweeza HCIII \n100% \n4 Purchase of medical equipment for Kabweeza \n1 \nHCII \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas where management had commendable performance; o All funds were received as budgeted. \noe Only budgeted activities were implemented. \nThe entity had obtained a no-objection of planned investments from MOH for o \nKabweeza HC III. \noe UGIFT projects were implemented on titled land. \no WHT was deducted from UGIFT payments. \n3.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n3.2.3 Budget \n3.2.3.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nUpgrade and new Maximum 60% ~ - Sa 1,748,063,848 \nOver construction including Allocation Geotechnical \nInvestigation on the \nselected site \nMaintenance \nof \nbuildings \nCompletion \nof \nunfinished structures \nProvision of auxiliary \nstructures for support \nservices \n2068063848 \\| \\| \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}, [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 17, "level": 2}}, {"headings_1": {"content": "Projects", "page": 16, "level": 8}}]], "page": 17, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 17, "level": 2}}], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that these funds were allocated centrally where the Accounting Officer & DHO were not involved but instead hybrid Procurement was used. Therefore, it was not our mandate to change the allocation which was put in place by MOH.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 18, "level": 1}}, {"headings_1": {"content": "quantity", "page": 17, "level": 2}}], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "planned.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should always comply with the grant guidelines and allocate all the budget percentages as per the guidelines to avoid negative impacts on the achievement of the intended health services. \n3.2.3.2 Funding and Absorption \nOut of the approved budget of UGX 4,274,914,346, which the District fully realized, a sum of UGX 4,069,707,677 (95%) was spent, leaving a balance of UGX 205,206,669 unutilized. Details are in the table below; \nDetails Approved Warrants/ Release \nUnder \nbudget (UGX) \\_(UGX) absorption sis (UGX) u \\| \\_ (A) \n(B) \nCapital 4,274,914,346 4,274,914,346 4,069,707,677 development", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "planned.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "planned.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "planned.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 2}}, {"headings_1": {"content": "planned.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ta EEE", "metadata": {"headings": [{"headings_0": {"content": "Ta EEE", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4,274,914,346 4,274,914,346 4,069,707,677 Po \n\\* However, this Financial Year the Medical Equipment which were\u2019 not:delivered last Financial Year was delivered and the process of payment is almost done.", "metadata": {"headings": [{"headings_0": {"content": "Ta EEE", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}, [{"headings_0": {"content": "Ta EEE", "page": 18, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], "page": 19, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting officer should ensure that funds are absorbed as budgeted to enable effective service delivery through project implementation. \n3.2.4 Implementation of UGIFT activities \n3.2.4.1 Inspection of UGIFT projects \nI conducted physical inspections of two (2) UGIFT projects implemented at UGX. 4,555,122,828 on 19 September 2023 to assess service delivery indicators. I observed the following as summarised in Appendix 5 \n3.3 EDUCATION DEVELOPMENT GRANT \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 795,586,267 for the construction of; five (5) classroom blocks, eight (8) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.3.1 Positive observations \nI noted the following areas were management had commendable performance; \no The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Ta EEE", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe The District maintained an up to date asset register of education facilities showing the status of their conditions. This was used to inform prioritization in selection of schools to benefit from the Education Development grant. \no The Local Government incorporated education development grants project activities into the district plans and budgetary framework. \no All the projects/programs under the Education Development Grant were screened fur likely erivirurinernilal aiid sucidl ittipacls, liad enviroment did sucidl management plans and implemented the prescribed mitigation measures. \n34 -DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (DRDIP) Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime Minister, effective July 2017. The project provides development and direct income support to the poor and vulnerable within refugee hosting districts, to improve access to basic social services, expand economic opportunities and enhance environmental management. \nKyegegwa\\_ District received UGX 7,502,189,201, out of UGX 11,889,605,023 budgeted (63%) for the financial year 2022/23. Out of the UGX 7,502,189,201 received, the District spent UGX 7,077,417,324 (94%) leading to un-utilized funds of UGX 424,771,877. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Project Component Variance \n1 \nSocial and Economic Services Infrastructure 2 Sustainable Environmental Management \n3 Livelihoods Program \nI designed audit procedures to assess whether the utilization of DRDIP funds was done in accordance with the grant guidelines. \nThe following were my observations; \n3.4.1 Positive observations \nI noted the following areas were management had commendable performance; \ne All sub projects were screened for likely environmental and social impacts. \ne Community Procurement Committees (CPCs) of subprojects under SESI sub component sought guidance from the district procurement officers in the evaluation and award of infrastructural contracts. \ne All funded subprojects were approved for funding by OPM. \noe All subprojects were monitored by the contract managers. \noe CPMCs prepare and submit monthly subproject progress and financial reports. \n3.4.2 Areas of improvement \nIT noted the following areas were the District needs improvement; \nUGX 4,387,415,822. Out of the total receipts, only UGX \u00b07,077,417;324: (94%) was disbursed to the sub projects, resulting in an undisbursed funds of UGX 424,771,877 (6%) as shown in the table below: \nSN Purpose Budgeted Released Variance\u2019 in Expenditure Unabsorbed amount UGX amount by releases \nOPM UGX", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], "page": 21, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Social and 10,894,750,561 6,472,955,417 4,421,795,144 6,048,183,540 424,771,877 Economic \nServices \nInfrastructure \n2 Sustainable 770,935,285 553,386,125 217,549,160 553,386,125 Environmental \nManagement \n3 Livelihoods - 288,900,000 (288,900,000) 288,900,000 \nProgram \n4 DRDIP 223,919,177 186,947,659 36,971,518 186,947,659 \nOperations \n\\| \nTotal \n11,889,605,023 \\|7,502,189,201 4,387,415,822 \\|7,077,417,324 424,771,877 \nThe Accounting Officer attributed this to delayed release of supplementary funds received towards the close of the financial year affected implementation of activities and hence an under absorption of funds. \nFailure to absorb released funds affects the attainment of the program objective of providing support to the poor and vulnerable people in the refugee hosting areas \nRecommendation \nThe Accounting Officer should liaise with the relevant authorities to ensure funds are sent on time. MoFPED should always release the supplementary funds timely to keep momentum of ongoing projects \n3.4.2.2 Non-functional subprojects (Idle Sub projects) \nSection 3.2(a) of the DRDIP Operation Manual, 2019 provides that only those subprojects which are currently functioning and/or have recurrent budget for staff and materials provided by the respective administration will be supported. This is to ensure the sustainability of the interventions. \nI noted funding totalling UGX 350,000,000 to 1 subproject in health centres whose construction was completed but were non-functional because they had not received medical equipment required to operationalize them. These projects were funded in and have not been commissioned even after their \nSee details \nThe Accounting Officer explained that by the time they completed construction ofthe-- - + --- facility, Government had phased out HCIIs. The facility does not have a Laboratory, \nin patient, maternity, staff house and placenta pit to qualify it for a HCIII. \nWith only OPD at Nkaakwa HCII, Hapuuyo HCIII the nearest facility offers health \nservices to the community by sending their staff on scheduled dates. \nGoing forward, we have planned to construct a Maternity ward in FY 2024/2025.", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}, [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014", "page": 21, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}]], "page": 21, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], "page": 22, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the Ministry of Health to get the required medical equipment to operationalize the health centre. \n3.4.2.3 Implementation of project activities \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations; \noe Out of 14 Infrastructure subprojects 6 (43%) subprojects worth UGX 129,746,325 were fully implemented and 8 (57%) subprojects worth UGX 5,918,437,215 were partially implemented. \noe Out of 7 Livelihood subprojects, all (100%) subprojects worth UGX 288,900,000 were partially implemented. \noe Out of 11 sustainable environment management subprojects, all (100%) subprojects worth UGX 553,386,125 were partially implemented. \nFor infrastructure projects, the Accounting Officer explained that DRDIP uses Community based mode of selecting projects from communities, passed by Sub County TPC, District TPC, and District Executive Committee and then submitted to OPM/DRDIP for allocation and approval. However, not all Sub projects submitted were approved hence the difference in funds received for sub projects. Those that received funding are either completed or on-going. \nUnder livelihoods programs, the Accounting Officer explained that the sub projects are on-going, trainings and monitoring are being conducted. \nFor sustainable environmental management component, the Accounting Officer explained that all the 11 sub project groups received funds worth Ugx. 553,386,125 \nI reviewed the DRDIF-MiS of the district, and noted that accountability of UGX. 1,560,849,659 spent within the year was yet to be input. Details are in the table below; \nSn Project Amount Spent MIS Variance", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 8}}, {"headings_1": {"content": "\u2014\u2014", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX) Accountability (UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 8}}], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dL. Livelihoods Support Program 288,900,000 153,117,000 135,783,000 SENRM 553,386,125 398,438,010 154,948,115", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Social and Economic Services and 6,048,183,540 4,778,064,996 1,270,118,544 Infrastructure (SESI) \nTotal 6,890,469,665 5,329,620,006 1,560,849,659", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "There is a risk that funds were misappropriated. \nThe Accounting Officer explained that submissions of accountabilities were made. However, there have been system challenges as below; \nAt disbursement, the projects are captured twice. \nWhile other disbursements have been made but are not captured on the system. Limited skills and network challenges affect effective operation of the system. \nAnd this has affected the rate of accountabilities. \nHowever, follow up with DRDIP MIS Focal person has been made but has not solved the challenges on the system. \nRecommendation \nThe Accounting Officer should liaise with the relevant authorities in OPM to resolve issues pertaining to the DRDIP-MIS. \n3.4.2.5 Inspection for service deliver 2022/23 \nrojects implemented in FY 2021/22 and \nI sampled one (1) Sub projects/Sub groups with a total expenditure of UGX 478,087,700 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nS Sub Details of findings Pictorial Evidence ecommendation(s) N project/Sub \nContractor: \nIncomplete staff house, only \\| Shize Venture \\_exterior isworkedon. \\| Ltd \nContract \namount: UGX", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 23, "level": 3}}, {"headings_1": {"content": "(UGX) Accountability (UGX)", "page": 23, "level": 3}}]], "page": 23, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "703,938,973", "metadata": {"headings": [{"headings_0": {"content": "703,938,973", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 3}}], "page": 24, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Amount \npaid to inspection date: UGX", "metadata": {"headings": [{"headings_0": {"content": "703,938,973", "page": 24, "level": 8}}, {"headings_1": {"content": "(UGX)", "page": 23, "level": 3}}], "page": 24, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "478,087,70", "metadata": {"headings": [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], "page": 24, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0 \n\\* DEE Pe RREN. ANS En Incomplete latrine \n3.5 MICRO SCALE IRRIGATION \nThe GoU is implementing the micro scale irrigation programme in Kyegegwa District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKyegegwa District received UGX 2,356,878,038, which was all budgeted for (100%) to implement the following activities. \nSN Category Activity Planned Actual quantity quantity 1 Capital Development (micro Installation of irrigation 33 \n33 \nscale irrigation equipment) equipment \n2 Complementary Services Training of farmers 100% 100% Setting up demo farms \n100% 100% \\| Awareness of political leaders 100% 100% \\| \nProcurement monitoring and 100% 100% supervision of irrigation \nequipment installation \nAwareness of farmers 100% \\| Conducting farm visits \n100% 100% \no Program-expenditure was budgeted within the required allocations as provided by the guidelines. \no The District did not spend on any ineligible program activities. \noe Outputs for complementary activities were adequately quantified in the work", "metadata": {"headings": [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}, [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}], [{"headings_0": {"content": "478,087,70", "page": 24, "level": 3}}, {"headings_1": {"content": "703,938,973", "page": 24, "level": 8}}]], "page": 24, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 25, "level": 1}}, {"headings_1": {"content": "478,087,70", "page": 24, "level": 3}}], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o At the time of audit inspections, 33 out of 33 planned irrigation equipment had been delivered to selected farmers who had all paid co-funding. \nThere was no diversion of co-payment funds from the farmers to non-micro scale e \nirrigation program activities. \ne The suppliers offered training and technical support to all the farmers during the warranty period. \n3.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n3.5.2.1 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 25, "level": 1}}, {"headings_1": {"content": "478,087,70", "page": 24, "level": 3}}, [{"headings_0": {"content": "plan.", "page": 25, "level": 1}}, {"headings_1": {"content": "478,087,70", "page": 24, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 25, "level": 1}}, {"headings_1": {"content": "478,087,70", "page": 24, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 25, "level": 1}}, {"headings_1": {"content": "478,087,70", "page": 24, "level": 3}}]], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "plan.", "page": 25, "level": 1}}], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o The District received all the budgeted funds of UGX:2,356,878,038. \noe Out of the total program receipts of UGX. 2,356,878,038, UGX. 861,494,120 (37%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 1,495,383,918 (63%). Details are in the table below. \nRevised Warrants/ Total Variance budget Release expenditure", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "plan.", "page": 25, "level": 1}}, [{"headings_0": {"content": "following;", "page": 25, "level": 1}}, {"headings_1": {"content": "plan.", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(as", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "per payment \nD= (B-C) (D/B) \n\\| a 548,814,221 1 61,175,700 487,638,521 \n11 1,097,615,412 92,939,178 1,004,676,234 8 LY 710,448,405 707,379,242 3,069,163 99 2,356,891,067 2,356,878,038 861,494,120 1,495,383,918 \n4.0 Other Entity Specific Findings 4.1 Lack of land titles \nInstruction 16.3.1 of the Treasury Instruction, 2017 requires the Accounting Officer of an institution to take full responsibility and ensure that proper control systems exist for the proper management of noncurrent assets and that preventative mechanism are in place to eliminate theft, losses, wastage and misuse. Regulation 58 (4) of the LGFAR 2007 requires that the properties, and assets of a local government, shall be properly registered, titles issued, and valued and that requirement shall apply to both movable and immovable properties and assets and it shall constitute a fixed asset register. \nFurthermore, Instruction 16.13.11 of the Treasury Instruction, 2017 states for land, a government entity shall be considered to have control if it has the title. If the government entity does not have title to the land, the entity shall not be considered to have control. \nKyegegwa District has a total of 137 pieces of land, of which 24 have land titles, and the remaining 113 have no land titles including where the District headquarters are located. Appendix 6 Refers \nThe absence of ownership deeds affects the management and control functions of the District over the security of the land as it is exposed to a risk of encroachment and land disputes. \nThe Accounting Officer explained that the process of titling these pieces of land is on- going with most pieces at different levels.", "metadata": {"headings": [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}, [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}], [{"headings_0": {"content": "(as", "page": 25, "level": 3}}, {"headings_1": {"content": "following;", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}], "page": 26, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that titles to the land are secured so as to have full control over it. \n4.2 Staff with forged Academic Documents \nSection 34(2) of the Accountants Act 2013 requires that, \u2018All heads of accounts, finance and internal audit in public and private sector entities, with public interest, shall be members of the Institute in accordance with the regulations made under this \nFor'the financial year under review, I noted that UGX 19,475,781 was paid'to the 2\u00b0\" staff. Details in the table below; \nNO. NAME TITLE Date of first Amount paid appointment \nduring the year Kasemiire Eunice Senior Internal 21\\* May,2021", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 8}}, {"headings_1": {"content": "(as", "page": 25, "level": 3}}]], "page": 26, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10,125,519", "metadata": {"headings": [{"headings_0": {"content": "10,125,519", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 8}}], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". \nAuditor \n\\| \n2 Nahabwe Senior 15\" March, 2022 9,350,262 Promise", "metadata": {"headings": [{"headings_0": {"content": "10,125,519", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 8}}], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Treasurer/Senior", "metadata": {"headings": [{"headings_0": {"content": "Treasurer/Senior", "page": 27, "level": 2}}, {"headings_1": {"content": "10,125,519", "page": 27, "level": 2}}], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Finance Officer", "metadata": {"headings": [{"headings_0": {"content": "Treasurer/Senior", "page": 27, "level": 2}}, {"headings_1": {"content": "10,125,519", "page": 27, "level": 2}}], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| TOTAL 19,475,781", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There is a risk that these employees do not possess the required competence for the occupied positions. \nThe Accounting Officer explained that the two staff in question; Ms Kasemiire Eunice, the Senior Internal Auditor holds a Bachelor\u2019s Degree of Business Administration from Nkumba University and Nahabwe Promise, Senior Treasure, holds a Bachelor\u2019s Degree of Business Administration from Uganda Christian University. As a corrective Measure a submission has been made to District Service Commission, for Demotion since they lacked Full CPA as a requirement for Senior Positions, which action forced them to resign from Work. \nRecommendation \nThe Accounting Officer should always ensure that Academic documents of staff are properly verified. \n4.3 KYEGEGWA DISTRICT HOSPITAL \n4.3.1 Management of Essential Medicines and Health Supplies in Health Facilities \nSection 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective stock management system which ensures that the right medicines of the right quality and quantities are available at the right place, right time, and at the right cost. \nD\u00e4te-ordered - \\| Order Delivery Dates \nLead time --- -\\|--- deadline deadline delivered (delays) Cycle 1 \n27/7/2022 2/9/2022 27/9/2022 & 25 Days & 60", "metadata": {"headings": [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}, [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}], [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}], [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}], [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}], [{"headings_0": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, {"headings_1": {"content": "Treasurer/Senior", "page": 27, "level": 2}}]], "page": 27, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4/10/2022", "metadata": {"headings": [{"headings_0": {"content": "4/10/2022", "page": 28, "level": 2}}, {"headings_1": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "days \nCycle 2 \n22/9/2022 31/10/2022 19/12/2022 & 49 days & 58 28/12/2022 days Cycle 3 18/11/2022 22/12/2022 19/5/2023 148 days Cycle 4 16/1/2023 22/2/2023 19/5/2023 86 days Cycle 5 \u2014\\_\\_\\| 14/3/2023 20/4/2023 \\| 19/5/2023 60 days \nLong lead-time affects the effective delivery of health care services to the patients due to the shortages it creates. \nThe Accounting Officer attributed the delayed Deliveries of Drugs to late release of Funds by Ministry of Finance to NMS as evidenced by communications from NMS dated 15/12/2022 and 2nd May 2023. Currently NMS has a mandated delivery schedule for HC II & HC III to be quarterly from Monthly Basis as a catch up plan to improve on procurement, packaging & Delivery to the Hospital on Bi-monthly basis since IIs & IIIs will be worked on quarterly.", "metadata": {"headings": [{"headings_0": {"content": "4/10/2022", "page": 28, "level": 2}}, {"headings_1": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}, [{"headings_0": {"content": "4/10/2022", "page": 28, "level": 2}}, {"headings_1": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}], [{"headings_0": {"content": "4/10/2022", "page": 28, "level": 2}}, {"headings_1": {"content": "| TOTAL 19,475,781", "page": 27, "level": 5}}]], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "4/10/2022", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage National Medical Stores for enhancement of timely delivery of drugs and medical supplies to the Hospital. \nb. Expired Drugs \nExamination of end-of-year stock balances for essential medicines and a physical inspection of drug stores on 4/10/2023 revealed that the hospital had expired drugs which were kept in the stores instead of being returned to NMS for appropriate handling. Details in table below; \nItem Description Purpose uantity Expiry date ABC/3TC 600 mg/300 mg Managing HIV \n148,500 30/6/2023 tablet \ninfections \nABC/3TC /DTG Managing HIV 1,200 30/6/2023 600mg/300mg/50 mg infections \ntablet \nCrystal Violet 2% solution Primary staining in", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "4/10/2022", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "4/10/2022", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 2}}, {"headings_1": {"content": "4/10/2022", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/6/2023", "metadata": {"headings": [{"headings_0": {"content": "30/6/2023", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "gram staining Gram\u2019s iodine solution Mordant in gram", "metadata": {"headings": [{"headings_0": {"content": "30/6/2023", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/6/2023", "metadata": {"headings": [{"headings_0": {"content": "30/6/2023", "page": 28, "level": 2}}, {"headings_1": {"content": "30/6/2023", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(100ml)", "metadata": {"headings": [{"headings_0": {"content": "(100ml)", "page": 28, "level": 3}}, {"headings_1": {"content": "30/6/2023", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "staining", "metadata": {"headings": [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation \nThe Accounting Officer should ensure timely disposal of expired drugs rather than being kept in a designated holding area. \nC. \nStock-Outs and Non-Delivery of Medicines and Medical Supplies \nAn interview with Management revealed that on several occasions the Hospital experienced drug stock outs resulting into lack of several essential, vital and necessary drugs as detailed in appendices 7a & 7b \nDrug stock-outs are not only detrimental to the life of patients who need these drugs but also erode patients\u2019 confidence in the public health care system, which may lead them to seek inappropriate and expensive alternative health care services elsewhere. \nThe Accounting Officer attributed the stock outs in Kyegegwa Hospital to failure to adjust the Budget for drugs from HCIV to General Hospital. However, in this current FY 2023/24 the Budget has been adjusted for drugs from UGX. 19,002,340 to \nUGX. 30,000,900. \nRecommendation \nManagement should follow up the increment of the budget of drugs with the relevant authorities \n4.3.2 in Understaffing Facilities \nSection 2.4 of Ministry of Health Service Standards and Service Delivery Standards for The Health Sector July 2016, provides that details of staffing per level will be according to the Approved Staffing Norms of Ministry of Public service detailing out the staff structures that need to be adequately filled for efficient and effective service", "metadata": {"headings": [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}, [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}], [{"headings_0": {"content": "staining", "page": 28, "level": 2}}, {"headings_1": {"content": "(100ml)", "page": 28, "level": 3}}]], "page": 29, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], "page": 29, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Section 3.5.2. of the same Service Delivery Standards, provides that the Hospital Staffing level should be up to 95% of the recommended minimum staffing norms. \nI noted that out of the district hospital approved structure of 188 staff, only 74 (39%) were at the facility implying a shortage of 114 (61 %). Some of the unfilled positions were in critical sections like Aesthetics section which may lead to inappropriate incubation of patients before surgery. \nInadequate staffing results in heavy workloads and exploitation of existing staff, creates job related stress which negatively affects the quality-of-service delivery to \nI observed that the Hospital had two (2) generators that were non-functional as per pictures below; \nGenerator not operational due to the faulty charging \nsystem for the battery \nGenerator not operational due the breakdown of the control panel \nThe Accounting Officer attributed the matter to lack of resources for maintenance services.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}, [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 29, "level": 1}}, {"headings_1": {"content": "staining", "page": 28, "level": 2}}]], "page": 29, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 29, "level": 1}}], "page": 30, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the Ministry of Health to ensure that such equipment\u2019s are repaired and put to the intended purposes. \noe Idle Medical Equipment \nSection 5.17 of the Health Sector Service Standards and Service Delivery Standards 2016, requires that medical equipment is made available and properly maintained. \nA physical inspection of the hospital\u2019s equipment revealed that the \na colposcopy machine that was donated to it by Baylor college of medicine meant for cancer screening has never been put to use due to lack of laptop to complete its functionality. \nFailure to make use of available equipment denied the community of proper health service delivery and may render them obsolete over time. \nThe Accounting Officer explained that the equipment is idle due to a missing components.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 29, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 29, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 29, "level": 1}}]], "page": 30, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Is SSS ==]", "metadata": {"headings": [{"headings_0": {"content": "Is SSS ==]", "page": 31, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 31, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Floor due for titing to handle \u201cal : postnatal cases", "metadata": {"headings": [{"headings_0": {"content": "Is SSS ==]", "page": 31, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 2}}], "page": 31, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PATIL) \\", "metadata": {"headings": [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], "page": 31, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation \nThe Accounting Officer should engage the relevant authorities to obtain funding to renovate such buildings. \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\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kyegegwa DLG. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn the financial the Officer is for the \n~- -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": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}, [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}]], "page": 31, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00b0 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's 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 DLG to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe", "metadata": {"headings": [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}, [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}], [{"headings_0": {"content": "PATIL) \\", "page": 31, "level": 4}}, {"headings_1": {"content": "Is SSS ==]", "page": 31, "level": 4}}]], "page": 32, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guideline.", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 34, "level": 2}}, {"headings_1": {"content": "PATIL) \\", "page": 31, "level": 4}}], "page": 34, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects. \noe Training of local experts was carried out. \noe Training of households and enterprise group leaders was carried out. \ne The 10 sampled SACCOs were all registered under the the Cooperative Societies Act. \neo UGX. 8,100,000,000 was transferred to all SACCOs with evidence of submission of attestation form to the Secretariat. This ensured that only SACCOs that met the minimum requirements for operation were funded. \ne All the PDM SACCOs held general meetings and operated with fully constituted board of members. \noe 174 Enterprise groups in 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 34, "level": 2}}, {"headings_1": {"content": "PATIL) \\", "page": 31, "level": 4}}], "page": 34, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(CBOs).", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 34, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 34, "level": 2}}], "page": 34, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All the 81 parishes in Kyegegwa District carried out wealth ranking of households. e \n5.3 Areas of Improvement \nI noted the following areas where the District needs improvement; \n5.3.1 Planning and Budget Performance \nI reviewed the Kyegegwa District approved work plan and budget for PDM activities and noted the following. \n5.3.1.1 Alignment of the District Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels.", "metadata": {"headings": [{"headings_0": {"content": "(CBOs).", "page": 34, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 34, "level": 2}}, [{"headings_0": {"content": "(CBOs).", "page": 34, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 34, "level": 2}}], [{"headings_0": {"content": "(CBOs).", "page": 34, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 34, "level": 2}}], [{"headings_0": {"content": "(CBOs).", "page": 34, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], "page": 35, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties/ Divisions/Town Councils are identified and incorporated in the DLG\u2019s budget and work plans to enable alignment of PDM activities for proper implementation. 53:12 Delayed Release of Funds to PDM SACCOs Paragraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; o 3 SACCOs received a sum of UGX. 275,000,000 instead of UGX 75,000,000 in the 4\" Quarter. This was attributed to inconsistent quarterly disbursements to SACCOs whereby 2 SACCOs received all the disbursement for the previous quarters in the 4\" quarter. Details in Appendix 8 Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. The Accounting Officers explained that the mandate to release funds lies with the MoFPED. Recommendation I informed the Accounting Officer that the matter will be brought to the attention of MoFPED. The PSST should release funds in accordance with the appropriation. 5.4 Review of the PDM Governance Structures The PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government overseeing and coordinating the develspment:~activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. Each Parish shall have a PDM SACCO and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Parish I reviewed the The Accounting The Accounting Development operations of the PDC Officer explained Officer should ensure Committees \nin the 10 sampled PDM that management \\| that PDCs prepare and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "(CBOs).", "page": 34, "level": 3}}], "page": 36, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 36, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCOS, and noted the acknowledges the develop \nparish following; \nobservation and priorities in the e Parish priorities the staff is hereby prescribed format. and action instructed to \nplans for the FY further undertake \n2022/2023 participatory \nwere not processes and \nprepared by 4 procedures in \nPDCs. nature to guide \nDetails in Appendix 9 the PDC and \nSACCO BOD to \nundertake the \nprocess to its \nstructures \u00b0 \u201c~~ \u201cto\u201d", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 36, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}]], "page": 36, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "support", "metadata": {"headings": [{"headings_0": {"content": "support", "page": 37, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 36, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "community for sustainable Social Economic transformation.", "metadata": {"headings": [{"headings_0": {"content": "support", "page": 37, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 36, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. PDM SACCO e 10 PDM SACCOs with The Accounting The", "metadata": {"headings": [{"headings_0": {"content": "support", "page": 37, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 36, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "support", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Board \nfully constituted Officer explained Officer should ensure Boards did not hold that expression of that board members Board interest was done fill in the expression of regular \nin writing the interest forms before", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "support", "page": 37, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "support", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "application for the they are elected. o The members of the post to the BOD \nboard did not fill in posts as per the \nexpression of interest Co-operation Act \nforms prior to being as amended. PRF \nelected \nboard hand book sample \nmembers. Appendix of interest form \n10 was after the \nprocess (it was out \nin October 2022) \nbut next time, we \nshall have to fully \nfollow the filling in \nof interest forms.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. SACCO", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\u00b010 SACCOs did not Accounting Officer The", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Committees have functional explained that Officer should ensure and Sub Production, \nProduction and that all the SACCOs Committees Marketing, Business marketing, have existent and Development Business functional services, Finance and Development subcommittees. investment sub services, Finance, \nCommittees. planning and \nAppendix 11 \ninvestment as well \nas the arbitration,", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 37, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 37, "level": 2}}, {"headings_1": {"content": "meetings.", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and education were constituted and trained. They are inactive because much of the efforts \nand had been \nonce 5.4.1 Registration of-PDM SACCOs and Enterprise Groups--", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}, [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 37, "level": 2}}]], "page": 37, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": ":---", "metadata": {"headings": [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of e \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its e \nmembers unless it is a registered society and licensed under this Act or it is Operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development e \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \noe A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \ne The Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \ne The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations Management Recommendation", "metadata": {"headings": [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}, [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": ":---", "page": 38, "level": 1}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}]], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Licensing of 10 SACCOs were not Accounting Officer The Accounting PDM SACCOs \\| licensed to take on attributed this to the Officer \nshould Under the the business of requirements of ensure that all the Microfinance lending under registering the micro- SACCOs get Institutions Microfinance finance and money registered under Money Lenders Institutions money lenders institution. Eg the Microfinance Act \nlenders act as The PDM SACCOS \\| Institutions Money", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}], "page": 38, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "license. \nCritical steps that are required to have the SACCO registered have already been under taken;", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}, [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Registration \nof the SACCO by the", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 1}}, {"headings_1": {"content": ":---", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Registrar", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of \nCooperatives of which probation is done. \n", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}, [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Functional Committees have been enabled to be elected.", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3. Operational offices for physical address are being established.", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Compliance with the law", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nespecially holding AGMs, Audit meetings of the Board, Development of policies, Budgets and work plans are all being transferred to BOD. \nKey in protection of funds was signing of financing agreements as a tool to control \nloss of funds. \nUpdate of \u00a94 SACCOs did not The Accounting The Accounting SACCO \nhave a PDM Officer explained that Officer should Enterprise and member registers/ PDM as a strategy at ensure that the Household updated PDM its inception has PDM member", "metadata": {"headings": [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}, [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}], [{"headings_0": {"content": "Registrar", "page": 39, "level": 2}}, {"headings_1": {"content": "registration", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Registers", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}, {"headings_1": {"content": "Registrar", "page": 39, "level": 2}}], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "member registers various challenges register is updated contrary to the more so the high as required by the Refer to levels of \nand \nfacilities due to the mode of the policies and guidelines which do not allow contributions from members neither operation costs from Government which would support in", "metadata": {"headings": [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}, {"headings_1": {"content": "Registrar", "page": 39, "level": 2}}, [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}, {"headings_1": {"content": "Registrar", "page": 39, "level": 2}}], [{"headings_0": {"content": "Registers", "page": 39, "level": 2}}, {"headings_1": {"content": "Registrar", "page": 39, "level": 2}}]], "page": 39, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "acquisition", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 40, "level": 2}}, {"headings_1": {"content": "Registers", "page": 39, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "of stationery and other basic requirements. For the period under review, most of the documents were hard to access due to the above challenges. And for those who managed to establish offices were arrested because members had contributed and thus referring to it as extortion.", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 40, "level": 2}}, {"headings_1": {"content": "Registers", "page": 39, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Signing of PRF e UGX 1,000,000,000 The Accounting The Accounting", "metadata": {"headings": [{"headings_0": {"content": "acquisition", "page": 40, "level": 2}}, {"headings_1": {"content": "Registers", "page": 39, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "was transferred to Officer explained that Officer \nshould", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 40, "level": 2}}, {"headings_1": {"content": "acquisition", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agreements", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 SACCOs without Management took ensure signing of signed \nPRF note and shall adhere the PRF financing financing \nto the processes. agreement before funds are released agreements. \nto the SACCOs. Appendix 14 \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}, [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}], [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}], [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}], [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Each Parish shall select flagship \u201cprojects \u2018that will benefit all\u201c interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For \\_example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}, [{"headings_0": {"content": "Agreements", "page": 40, "level": 2}}, {"headings_1": {"content": "Financing", "page": 40, "level": 2}}]], "page": 41, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 41, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 2}}], "page": 41, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation Le Selection and o 12 out of 30 The Accounting The Accounting \\| Implementation of farmer Officer explained Officer should Prioritized/Flagship enterprise/househ that management encourage the", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 41, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 2}}, [{"headings_0": {"content": "2023).", "page": 41, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 41, "level": 2}}, {"headings_1": {"content": "Agreements", "page": 40, "level": 2}}]], "page": 41, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}], "page": 41, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "olds implemented took note and also parishes to be projects are not emphasized that consistent with the from the priority constant trainings flagship projects in commodity list. and participatory order to achieve Details are in processes of the pillar Appendix 15 enterprise objectives, selection were \nFailure to select and fully conducted, implement prioritized follow up from projects may Extension staff, undermine CDOs and \nachievement of the Commercial \npillar objectives. Officer is on going. We shall \nLack of recourse-in--are engaging the calamities. form of insurance will beneficiaries to \nexpose the farming embrace the \nenterprises to the insurance. Users \nadverse effects of Hand Book under \nclimate change and \\| the Parish \nmay result into failure Revolving Fund, \nto recover the loan October 2022 \nfunds. Page 28(3.7) \nfurther guides on", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}, [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}], [{"headings_0": {"content": "Projects", "page": 41, "level": 2}}, {"headings_1": {"content": "2023).", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agriculture", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 42, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 2}}], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "insurance policy. \n4.5.1.1 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 42, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 2}}, [{"headings_0": {"content": "Agriculture", "page": 42, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 2}}], [{"headings_0": {"content": "Agriculture", "page": 42, "level": 2}}, {"headings_1": {"content": "Projects", "page": 41, "level": 2}}]], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 42, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 42, "level": 2}}], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 beneficiary in 10 PDM SACCOs had not yet implemented any project \u00b0 \nDetails are in Appendix 17 \nNon implementation of prioritised projects undermines the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 42, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 42, "level": 2}}, [{"headings_0": {"content": "following;", "page": 42, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 42, "level": 2}}], [{"headings_0": {"content": "following;", "page": 42, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 1}}, {"headings_1": {"content": "following;", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that support of the PDC, SACCO BOD, Extension staff and District implementation core team is doing constant follow ups to ensure Business plan is implemented. \nThose who had not yet received the money for period under review were supported through the system and accessed PRF and are now implementing the Business plans.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 42, "level": 1}}, {"headings_1": {"content": "following;", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendices \nAppendix 1: local revenue Performance", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Approved budget Actual Collections Variance No Source", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nTax Revenues \n1 Local Services Tax \n297,528,000 132,411,264 165,116,736 \n2 Land fees \n91,034,000 58,532,974 32,501,026 \n3 Business Licenses \n261,213,000 171,590,258 89,622,742 Non-Tax Revenues \n4 Administrative fees and licenses 777,785,000 370,287,015 407,497,985 Miscellaneous Revenue 461,814,000 151,345,647 310,468,353 Total Revenue 1,889,374,000 884,167,158 1,005,206,842 \nAppendix 2: Implementation of planned outputs Fully implemented out-puts \nNo Program a Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 42, "level": 1}}]], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of fully Out-put expenditure activities in implemented the out-put activities \nUGX \u2018000\u201d \ndL. Human Capital 01- 1205010802-Basic Requirements 320162 - Capitation 805,956 9 9", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 2}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 43, "level": 3}}, {"headings_1": {"content": "Budget", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Education,Sports and Minimum standards met by (Primary) and skills \nschocls and training institutions", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 43, "level": 3}}, {"headings_1": {"content": "Budget", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Natural Resources, 03-Water 06010120-Water resources data 000006 - Planning and 657,526 5 \n5 Environment, Resources \n(Quantity & Quality) collected and Budgeting services \nClimate Change, Management assessed \nLand And Water", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 43, "level": 3}}, {"headings_1": {"content": "Budget", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "06010105-Degraded", "metadata": {"headings": [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}, {"headings_1": {"content": "Development", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "water catch nents protected and restored through implementation of catchment management measures \n40 \nNo Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}, {"headings_1": {"content": "Development", "page": 43, "level": 3}}, [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}, {"headings_1": {"content": "Development", "page": 43, "level": 3}}], [{"headings_0": {"content": "06010105-Degraded", "page": 43, "level": 8}}, {"headings_1": {"content": "Development", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of fully - \nOut-put \nexpenditure activities in implemented : = \nSe the out-put activities UGX \u2018000\u201d =", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}, [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}], [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}]], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Agro- 01-Institutional 01060203-Enabled agricultural 000006 - Planning and 1,103,093 2 2 Industrialization Strengthening and extension supervision system Budgeting services \nCoordination developed and operationalised\n4. Integrated 04-Transport Asset 09040106-Community access & 260002-District, Urban and 519,785 2", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2 Transport Management feeder roads constructed & Community Access Road \nInfrastructure And \nmaintained to facilitate market \nMaintenance Services \naccess", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}, [{"headings_0": {"content": "Budget", "page": 44, "level": 3}}, {"headings_1": {"content": "06010105-Degraded", "page": 43, "level": 8}}]], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,086,360", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Partially Implemented out-puts \nProgram Sub-program PIAP-Outs \nBudget Out- Total Out-put Total No Number of No of partially No \nof put expenditure activities fully implemented activities that UGX \u2018000\u201d in the implemente activities \noutput d activities \n01- 1205010802-Basic 320158- 2,199,875", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}, [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}], [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}]], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. HUMAN CAPITAL Education,Sports Requirements and Capitation DEVELOPMENT and skills \nMinimum standards met (Secondary) by schools and training \ninstitutions", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "02-Population 1203011501-Improve 320165- 1,748,063 Health, Safety and population health, safety Primary Health \nManagement and management care services", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Public Sector 03-Human 14050501-Human 390014- 7,077,417 3 Transformation Resource Capital Management Development \nManagement (HCM) System Rolled and \nout", "metadata": {"headings": [{"headings_0": {"content": "3,086,360", "page": 44, "level": 2}}, {"headings_1": {"content": "Budget", "page": 44, "level": 3}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Operationaliza", "metadata": {"headings": [{"headings_0": {"content": "Operationaliza", "page": 44, "level": 3}}, {"headings_1": {"content": "3,086,360", "page": 44, "level": 2}}], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tion of Human \nResource \nSystem \n11,025,355 \n41 \nAppendix 3: Utilization of the Wage Budget \nApproved budget Supplementary Revised Budget \\_\\| \n\\| Payments Unspent Balance Department \\_\\_(UGX) (UGX) \\_\\_(UGX) Warrants (UGX) (UGX) (UGX) \\_ Administration \\_1,504,743,077 194,151,363 1,698,895,040 \\_1,698,895,039 \\| 1,540,352,499 \\| 158,542,540", "metadata": {"headings": [{"headings_0": {"content": "Operationaliza", "page": 44, "level": 3}}, {"headings_1": {"content": "3,086,360", "page": 44, "level": 2}}, [{"headings_0": {"content": "Operationaliza", "page": 44, "level": 3}}, {"headings_1": {"content": "3,086,360", "page": 44, "level": 2}}], [{"headings_0": {"content": "Operationaliza", "page": 44, "level": 3}}, {"headings_1": {"content": "3,086,360", "page": 44, "level": 2}}], [{"headings_0": {"content": "Operationaliza", "page": 44, "level": 3}}, {"headings_1": {"content": "3,086,360", "page": 44, "level": 2}}]], "page": 44, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}], "page": 45, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Based Services 95,923,680 = 95,923,680 95,923,680 95,632,346 291,334 Education 7,560,678,951 \\_\\_3,739,427,962 \\_11,300,106,913 11,300,106,913 10,554,126,851 745,980,062 Finance 171,761,496 - 171,761,496 171,761,496 170,240,129 1,521,367 Health 3,438,604,108 1,948,431,563 5,387,035,671 5,387,035,671 \\_4,447,578,056 939,457,615 Internal Audit 27,456,696 5 27,456,696 27,456,696 20,559,813 6,896,883 Natural \n\\| Resources 183,858,324 100,000,900 283,858,324 283,858,324 242,159,623 41,698,701 Planning 35,061,110 - 35,061,110 35,061,110 32,156,920 2,904,190 \\| Production and \nMarketing 957,631,052 330,700,524 \\_1,288,331,676 \\_1,288,331,676 1,102,619,678 185,711,998 Roads and \nEngineering 83,707,320 51,200,000 134,907,320 134,907,320 103,569,672 31,337,648 Statutory bodies 415,313,631 - 415,313,631 415,313,631 399,894,618 15,419,013 Trade, Industry \nand Local \nDevelopment 28,983,624 - 28,983,624 28,983,624 27,188,482 1,795,142 Water 30,933,372 35,000,000 65,933,372 65,933,372 41,736,242 24,197,130 \\| Grand Total 14,534,656,441 6,398,912,112 T 20,933,568,553 20,933,568,552 18,777,814,929 2,155,753,623 \n42 \nAppendix 4: Physical Inspection of water projects", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}, [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}], [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}], [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}], [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}], [{"headings_0": {"content": "Community", "page": 45, "level": 2}}, {"headings_1": {"content": "Operationaliza", "page": 44, "level": 3}}]], "page": 45, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Expected", "metadata": {"headings": [{"headings_0": {"content": "Expected", "page": 46, "level": 3}}, {"headings_1": {"content": "Community", "page": 45, "level": 2}}], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "status as per \nWater Existence of Budgeted Released Amount Planned Planned BOQs and \nSN Projects/faci \nAudit observation Functionality user amount amount Spent Start Date End Date latest", "metadata": {"headings": [{"headings_0": {"content": "Expected", "page": 46, "level": 3}}, {"headings_1": {"content": "Community", "page": 45, "level": 2}}, [{"headings_0": {"content": "Expected", "page": 46, "level": 3}}, {"headings_1": {"content": "Community", "page": 45, "level": 2}}]], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "lity", "metadata": {"headings": [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "committee payment \ncertificate ee I \nAll the new boreholes are \nDrilling of \nboreholes 147,272,730 147,272,730 139,951,422 \nFirst phase construction of \n17/12/2022 17/05/2023 100% \n2 Ntuntu Water 17/12/2022 17/05/2023 100% 392,111,111 392,111,111 391,104,000 \nSupply in", "metadata": {"headings": [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}, [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}], [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}], [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}], [{"headings_0": {"content": "lity", "page": 46, "level": 3}}, {"headings_1": {"content": "Expected", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kigambo", "metadata": {"headings": [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Feasibility and \nEngineering \nDesign of \n17/12/2022 17/03/2023 Gasani Water 67,500,000 67,500,000 60,650,000 \nSupply System \ncomplete and functional \nexcept the production \nborehole at Gasani RCG that Functional \ncan't be used prior to the \nimplementation of the ; Design for Gasani RGC \nYes \nThe Facility was planned to \n\\| be constructed in phases and \nYes will be completed in the 2nd \nphase \nN/A \nDesign complete but not yet \nimplemented as it has to be N/A taken to MWE for review and \napproval for construction \nm in Ntuntu N/A Rehabilitation \nAll the 5 inspected boreholes \n17/12/2022 17/03/2023 100% \nof boreholes 57,200,000 57,200,000 49,232,078 \nare functional Functional Yes The facilities at Isanga and \nKakasoro modern are \nExtension of \nthe mini piped \n5 solar water \n15,415,000 17,462,378 16,589,259 systems in \nfour(4) schools \n17/12/2022 17/03/2023 100% \n43 \nfunctional while that of \n3 Kishagazi and and Kinyinya \nare not functional. The solar \npanels at Kishagazi were \nstolen and the invertor for \nKinyinya facility failed and \nwas not in the terms of \nreference or scope for the 2 are functional contractor who did the & other 2 are \nextension non-functional Yes \nAppendix 5: Physical Inspection of UGIFT projects \nNo. Programme \\| Activity Value of Pictorial evidence Summary of findings Audit conclusion \nManagement details equipment (Time, Quality, Response (UGX) \u2018Bns \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}, [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}], [{"headings_0": {"content": "Kigambo", "page": 46, "level": 2}}, {"headings_1": {"content": "lity", "page": 46, "level": 3}}]], "page": 46, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "E\u00fcnctionality)", "metadata": {"headings": [{"headings_0": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, {"headings_1": {"content": "Kigambo", "page": 46, "level": 2}}], "page": 47, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "nie ta ie ng en u \nseal anes a \nUGIFT Construction of 2,758,039,016 \nStat and end dates Works are still on going. Project Works on going 1 Ruyonza seed \nwere; 23 August 2022 was behind schedule as u \nschool \nand 12\" March 2023 percentage completion was 52%.", "metadata": {"headings": [{"headings_0": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, {"headings_1": {"content": "Kigambo", "page": 46, "level": 2}}, [{"headings_0": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, {"headings_1": {"content": "Kigambo", "page": 46, "level": 2}}], [{"headings_0": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, {"headings_1": {"content": "Kigambo", "page": 46, "level": 2}}], [{"headings_0": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, {"headings_1": {"content": "Kigambo", "page": 46, "level": 2}}]], "page": 47, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "respectively.", "metadata": {"headings": [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], "page": 47, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There was no evidence of At the time of audit extension of the completion date. \nCompletion of 1,797,083,812 Kabweeza HCIII \nworks were still on going. \nStarted on 1\u00b0 June 2022 Project behind schedule, as to 30 June 2023, at percentage completion at the time 90% completion. \nof audit was 90%. \nSome of the remaining works included; \n\u00ab Wiring and electrical installations \n= Plumbing works \n= Compound beautification \nThe fence not enough to cover the facility subjecting the projects to risks of theft. \n= There is also a challenge of soil erosion when it rains since the facility is on a\\_ slope, 13\" Oct 2023 \nthere is need for some pavers and land scoping or leveling. \n44 \nAppendix 6: Status of Land titles in Kyegegwa DLG \nS/N NAME OF LAND LOCATION Size REMARKS Kyegegwa District Headquarters- \nHaisaza LC 1,Kyegeggwa Town \n1 District Headquarters Land Council. \nHaisaza LC 1,Kyegeggwa Town \n2 Production Department Land Council \n3\\_\\| Kyanyambali Market land Kyanyambali \n4 Kigambo H/CH land Kyanyambali \n5 Kyanyambali P/School Land Kyanyambali \n6 Kigambo S/C headquarters Land Kyanyambali \nKataturwa P/School land Kigambo \nThe land was surveyed and applications submitted to the 11 Acres \nMinistry of Lands Kabarole Zonal office for titling. \n5Acres Not titled About 1 acre \nNot titled About 2.5 acres \nNot titled About 2.5 acres \nNot titled About 2 Acres \nRecently acquired and granted Freehold offer. About 3.5 acres \nNot titled Magoma P/School Magoma About 3 acres Not titled Kigambo parish headquarters land Kigambo \n10 Kigambo LCI Land Kigambo \n11 Kinywagi LCI land \nKigambo 12 Ntuntu community P/School land Magoma 13 Magoma parish headquarter land Magoma 14 Mabale LCI land", "metadata": {"headings": [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}, [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}], [{"headings_0": {"content": "respectively.", "page": 47, "level": 8}}, {"headings_1": {"content": "E\u00fcnctionality)", "page": 47, "level": 2}}]], "page": 47, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Magoma", "metadata": {"headings": [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], "page": 48, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "15 Mabale LCI land 2 Magoma About 4.2 acres Not titled About 1 acre Not titled Plot of about 12.5ft X 100ft\\_\\_\\| Not titled About 2.5 acres Not titled About 0.5 acre Not titled Plot of about 12ft X 125ft Not titled Plot of about 12ft X 100ft Not titled : 16 Buhumuriro Magoma About 0.5 Not titled ; acre 17 Hapuuyo S/C Headquarters Land Hapuuyo S/C Harts Part of the land is being encroached on and the case is : 10acres still in Court. However, the land has a land title with ULC.; 18 Kijuma Parish Land Kijuma parish Harts 7 acres Not titled : 19 Iringa Parish Land Iringa parish Harts 4 acres Not titled 20 Nkakwa Parish Land \\| Nkakwa parish Harts 10acres Not titled 21 Nyamugura Former S/C Land Nyamugura LCI 23 22 Muzizi S/c Land Mbaaea S/C LAND Mbaara LCI 24 Kasule S/C Headquarters land \\| 25 Kasule Health Centre IIT land Not titled Not titled Not known Not titled 11.736 Hectares Surveyed and titled 45 26 Kasule Seed Sec School land 27 Kamaisane village land 28 Kakasoro P/S land 29 Kibuuba Parish land 30 Kidindimya P/S land 31 Dere Central village land 32 Kikonge community school land 4 acres Surveyed and titled lacre Not titled 3 acres Not titled 7 acres Not titled \\| 3 acres Not titled Encroached on &the case is still in Court. Not titled 33 Rwabafu (Kibuuba Village) I 12acres Not titled 34 Kikonge Nutrition land 50x150fts Not titled 35 Kaija (kakasoro village) Not titled 36 Karama parish land 4acres Surveyed & titling is in progress 37 Kyatamuteka village land 1 \u00a52 acre Not titled Po 50x 150 fs 38 Bwengiri A. Village land Not titled 39 Mugega village land Not titled 40 Ngangi parish land 41 Hamuyaga Village Land m 42 Bugogo parish Land 43 Bugogo P/S land 44 Bugogo Health Centre II Land 3acres Not titled \\| Not titled Ya acre 20 acres Not titled 30 acres Not titled 5 acres Not titled 45 Nyamusibura Village land 50x 150fts Not titled BE Rwibale Market Land \u2014 pte Not titled 47 Kikoboza village land 3 acres Not titled 48 Mabyara village land Po Ye acre Not titled 49 Nyabuliko village land 2 acres Not titled 50 Isemitwe village land Ya acre Not titled 51 Mwiguru village land 52 Humura P/School Humura LC 1 53 Wekomire P/School Wekomire 54 Kako", "metadata": {"headings": [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}, [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}], [{"headings_0": {"content": "Magoma", "page": 48, "level": 3}}, {"headings_1": {"content": "respectively.", "page": 47, "level": 8}}]], "page": 48, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyegegwa", "metadata": {"headings": [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], "page": 50, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Acres \n64 Kyegegwa Town Council Offices Kasambya 1 Acres 65 Dairy Structure Plot Haisaza \n50/100 Ft \nIn dispute and it was converted into Tax park Applications were made to DLB and the process of titling \n\u2019 \n66 Kako Wood Plot Kako Buteera Community Plot With \n0.5 Acres Not titled \n67 Structure Buteera 50/100 Ft Not titled 68 KTC Slaughter Slab /Abattoir Land Katente \n69 Bikokwa Community Plot Bikokwa \n70 Kibira Primary School Kibira \n71 Kibira community plot Kibira \n72 Kasekere A community plot Kasekere .A \nNkaaka ward community hall (Parish \n0.75 Acres Not titled \n25/100 Ft \nNot titled \n5 Acres Not titled 25/100FT Not titled 25/100FT Not titled \n73 Land). Nkaaka 1 Acre Surveyed and titled 74 Nyabyerima primary school Kaija \n75 Kimoka community plot Kikoma \n76 Ngata community plot Ngata \n77 Ngangi primary school Ngangi \n3 ACRES Not titled \n25/100FT Not titled \n25/100FT Not titled \n\\| 7 ACRES 3 Acres in dispute \n\\| 78 Kaija borehole Kaija LCI 25/100FT Not titled \n79 Kibambali community plot Kibambali 30/100FT Not titled \n\\_\\| 80 Kakasoro primary school Nyamuhanami \n81 Nyamwegabira primary school Musomba \n3 ACRES Not titled \n3 ACRES Not titled 82 Katente community land Katente \n83 Katente market Katente \n2 ACRES Not titled re \n3 Acres \nSurveyed and titled \n47 \n84 Rwakaiha Dam \nKakabara sub county headquarter 85 land \nMigongwe parish land \n87 Kijaguzo parish Land \n88 Gassani market land \n89 Gassani police Land \n90 Kakabara HCIII Land \n91 Kakabara Market land \n92 Kakabara police station land \n93 Kakabara Sec. School land \n94 Kigorani parish land \n95 Kyatega parish land \n96 Kijaguzo parish head quarter land Rwentuha Sub-County Headquarters \nKyegegwa LC 1 \n5 Acres Not surveyed and encroached on. \n\\| 24.5 acres /9.92 Hectares \nIt was surveyed in 2017 and titled; \nIn dispute and in Court", "metadata": {"headings": [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}, [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}], [{"headings_0": {"content": "Kyegegwa", "page": 50, "level": 8}}, {"headings_1": {"content": "Magoma", "page": 48, "level": 3}}]], "page": 50, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "po acre ttt", "metadata": {"headings": [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], "page": 51, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 acre Not titled Yo acre Not titled \\| Not titled Not titled \\| Not titled 4 acres Secured a free hold offer from the District Land Board Ya acre Not titled Not titled Yo acre Not titled 97 Land Rwentuha 1 Acres Not titled 98 Rwentuha Community Sec. School Kagooda LC 1 99 igamba Health Centre II Migamta 100 Kayembe Market Bujunjtra LC I 101 Kazinga Health Centre III Kazinge 102 Ruhangire Health Centre II 103 Kabaraba Primary School Kabaraba 104 Kazinga Primary School Kazinge\\_ 105 Kazinga Police Station Kazinge Surveyed and the process of titling is ongoing. As above Not titled Not titled = Not titled Not titled 7 Acres Not titled 6 Acres Not titled 106 Kazinga market Kazinge\\_ 3.5 Acres Not titled 107 Rutaraka Primary School Rutaraka 3 Acres Not titled 108 Migamba Police Post Migamta 0.5 Acre Not titled \\| 109 Ruhangire Primary School Ruhancire 110 Kyarujumba Primary School Kyarujumba 111 Sooba Primary School Sooba LCI 112 Migamba Primary School Migamta 14 Acres Not titled 4 Acres Not titled 10 Acres Not titled 8 Acres Not titled 48 113 Rutaraka Parish land Rutaraka 114 Mpara Headquarters Land Mpara 1.5 Acres Not titled 4.510 Hectares/ 11.14 Acres Surveyed and titled 115 Nyakatoma Parish Land Kahungera 1 Acre Not titled \\| 116 Kisambya Parish Land Kisambya 10Acres Not titled 117 Bugido Parish Land Bugido LC I 118 Kakoni Parish land Kakoni 119 Bujubuli Parish land Bujubuli 120 Mpara Local Forest Reserve. Mpara Town Council 121 Sweswe Parish land Sweswe 122 Kihamba Parish land Kihamba LC I Kyegegwa Sub County community 123 land 11 Acres Not titled 0.5 Acre Not titled 0.5 Acre Not titled 2.5 Acres Swapped by Toro Kingdom 2 Acres Not titled Not titled 8 Acres Surveyed and titled. 124 Kibuye Parish land Kibuye 1Acre Not titled Ruyonza Sub County Headquarters 125 Land Ruyonza Seed Secondary School- Ruyonza Sub County Local 126 Government. 127 Ruyonza market Ruyonza/ Kiremba Parish 0.765 Hectares/1.890 Acres Surveyed and titled Kamitumi LC I,Ruyonza Sub Coun 10 Acres Ruyonza LCI in Kiremba Parish 4 Acres Freehold Offer was issued &Applic ation forwarded to Kabarole MZO for titling. Not titled 128 Rwemirondo Dam Kijwajwa Village 3 Acres Not titled 129 Katiirwe Dam Katiirwe/Rutetwa 12 Acres Not titled 130 Katirwe Parish Land Ruterwa 131 Akooma Land Akooma LC I 1 Acre Not titled 0.5 Acre Not titled 132 Karuhura Dam Ruhoko 10 Acres", "metadata": {"headings": [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}, [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", 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"Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": 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"level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}], [{"headings_0": {"content": "po acre ttt", "page": 51, "level": 4}}, {"headings_1": {"content": "Kyegegwa", "page": 50, "level": 8}}]], "page": 51, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Purpose", "metadata": {"headings": [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], "page": 54, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Treat bacterial infections in pregnant mothers Manage type II diabetes \nPeriod of stock out during the year \n298 days \n276 days \nManage bacterial infection 218 days \n: \nBetamethasone/Ngomilin 0.3% /0/v/.1% w/v eye drops Allergic bacterial infections of the eye \n206 days \nChloramphericol 0.5% w/v eye drops Phenobarbitone 30mgs tabs \nChlopromazine 100mg tabs \nManage bacterial eye infections \n250 days \nTareas Manage Sera psychosis and convulsions \n240 days 230 days \nAppendix 8: Delayed Release of Funds to PDM SACCOs \nSN Date of release \nNo. of PDM SACCOs paid on the date \nAmount paid on the date Remarks \\| \n1 30/06/2023 275,000,000 \nAppendix 9: Functionality of the Parish Development Committees (PDC", "metadata": {"headings": [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}, [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}], [{"headings_0": {"content": "Purpose", "page": 54, "level": 2}}, {"headings_1": {"content": "po acre ttt", "page": 51, "level": 4}}]], "page": 54, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "275,000,000", "metadata": {"headings": [{"headings_0": {"content": "275,000,000", "page": 54, "level": 2}}, {"headings_1": {"content": "Purpose", "page": 54, "level": 2}}], "page": 54, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sd", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], "page": 54, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Does the \nWere \nDid the PDC prepare parish Did the PDC prepare parish Were quarterly How much Remarks membership of quarterly priorities and action plans 5 year plan as stipulated performance funding was \nthe Parish \nmeetings for the FY 2022/2023 as per Annex 2 structure of the reports \nreceived for the \nDevelopment held? Annex 1 format of parish parish plan of the committee (PDC) \npriorities of the Governance Governance and \ninclude those \nand Administration pillar Administration pillar stipulated in the \noperational manual, Feb. operational manual, Feb. guidelines? 2022? = 2022? \n(Includes LC II Chairperson, Parish Chief, Parish Chairperson of the women Council, Parish Chairperson of the youth Council, Parish Chairperson of persons with Disability Council \n51 \nprepared? PDC activities? \nChairperson of the ruling Party at the Parish, and Chairperson of older persons executive committee the parish or ward elected under \nsec. 25(4) of the National Council for \nolder Persons Act,", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}, [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2013. \\_ Lf al Yes Yes No No Yes 1,000,000 Inadequate \\| \nfunding \\_ \n2 Yes Yes No No Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 54, "level": 5}}, {"headings_1": {"content": "275,000,000", "page": 54, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "sd", "page": 54, "level": 5}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Yes Yes Yes No Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "sd", "page": 54, "level": 5}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Yes Yes Yes No Yes 1,000,000 Inadequate funding \n5 Yes Yes Yes No Yes 1,000,000 Inadequate funding \n6 Yes Yes Yes No Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 Yes Yes Yes No Yes 1,000,000 Inadequate funding \n8 Yes Yes No No \\| Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9 Yes Yes No No Yes 1,000,000 Inadequate", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 Yes yes yes No yes 1,000,000 Inadequate \\| funding \n52 \nAppendix 10: Functionality of PDM SACCO Board \nSN. Vote Name Parish Name Name of SACCO \nDate of board Did board members fill Remarks \n\\| member \nexpression of interest", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}, [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], [{"headings_0": {"content": "funding", "page": 55, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}]], "page": 55, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "appointment", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 56, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "forms", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 56, "level": 2}}, {"headings_1": {"content": "funding", "page": 55, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "( Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}, {"headings_1": {"content": "appointment", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}, {"headings_1": {"content": "appointment", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kyegegwa Kakabara- Kijaguzo Kakabara PDM SACCO 9\" Sept 2022 No Kijaguzo", "metadata": {"headings": [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}, {"headings_1": {"content": "appointment", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2; Kyegegwa Kyarwehuta Kyarwehuta Kakabara PDM 16\" Sept 2022 No", "metadata": {"headings": [{"headings_0": {"content": "( Yes/No)", "page": 56, "level": 2}}, {"headings_1": {"content": "appointment", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|_|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kyegegwa Buraro Buraro Kakabara PDM SACCO 8\" Sept 2022\n4. Kyegegwa Kikyedo Kikyedo Kakabara PDM SACCO EN Sept 2022 No \\| \n5; Kyegegwa Kihaguzi parish Kihaguzi Kakabara PDM SACCO 9\u201d Sept 2022\n5. Kyegegwa Ihunga Parish Ihunga Kakabara PDM SACCO IR Sept 2022 No\n6. Kyegegwa Kisiita Parish Kisiita Kakabara PDM SACCO 8\" Sept 2022 No\n7. Kyegegwa Nkaaka Parish Nkaaka Kyegegwa PDM SACCO 11\" Sept 2022 No", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "9. Kyegegwa Kyegegwa Kyegegwa Kyegegwa PDM 12\" Sept 2022 No Parish", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}]], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Kyegegwa Nyamuhanami Nyamuhanami Kyegegwa PDM 12\" Sept 2022 Parish \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "53 \nThey were already elected at the\u2019 sub-county before filling in the . expression of interest forms. Same as above \nSame as above Same as above \n\u2014 Same as above \nSame as above \nSame as above \n: Same as above \nSame as above \nSame as above \nAppendix 11: Non functionality of SACCO committees and sub committees", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}, [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}]], "page": 56, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Vote Name of Supervisory \\| Executive Loan Sub \n\\| \nProduction sub Marketing sub Business Finance and Rema Name SACCO committee Committee committee Committee Committee Development investment sub \nrks services sub Committee \nCommittee \nWas it Is the Wasit \\| Isthe Was it Is the Was it Is the Was it Is the Was if \\| Is the Was it Is the \nConstitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ \nted? ee ted? ee ted? ee ted? ee ted? ee ted? ee ted? \nee \n(yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio \n) nal? ) nal? ) nal? ) nal? ) nal? ) nal? ) nal? (operati (operati (operati (operati (operati (operati (operati onal or onal or onal or onal or onal or onal or onal or Not Not Not Not Not Not Not operatio operatio operatio operatio operatio operatio operatio nal) nal) nal) nal) nal) nal) nal)", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 56, "level": 2}}, {"headings_1": {"content": "( Yes/No)", "page": 56, "level": 2}}], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u \nKyege Kijaguzo Yes yes yes yes yes yes yes no yes no yes no yes \nno gwa Kakabara \nPDM \nSACCO \nKyege Kyarweh Yes yes yes yes yes yes yes no yes no yes no yes no gwa uta \nKakabara \nPDM SACCO \nKyege Buraro Yes yes yes yes yes yes yes no yes no yes no yes no gwa Kakabara \nPDM \nu SACCO \nKyege Kikyedo Yes yes yes yes yes yes yes no yes no yes no yes no \\| gwa Kakabara \nPDM \nSACCO \nKyege Kihaguzi Yes yes ves yes De yes yes no yes no yes no yes no gwa Kakabara \nPDM \nSACCO \n\\| \nKyege Ihunga Yes yes yes yes yes \\| yes yes no \\| yes no yes no gwa Kakabara J", "metadata": {"headings": [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}, [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}], [{"headings_0": {"content": "Yes", "page": 57, "level": 1}}, {"headings_1": {"content": "|_|", "page": 56, "level": 2}}]], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| yes no", "metadata": {"headings": [{"headings_0": {"content": "| yes no", "page": 57, "level": 2}}, {"headings_1": {"content": "Yes", "page": 57, "level": 1}}], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[|", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 57, "level": 2}}, {"headings_1": {"content": "| yes no", "page": 57, "level": 2}}], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\\| \n54 \nSACCO \nKyege Kisiita Yes yes yes yes yes yes yes no yes no yes no yes no gwa Kakabara \nPDM \nSACCO \nKyege Nkaaka Yes yes yes yes yes yes yes yes yes no yes no yes no gwa Kyegegw \na PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 57, "level": 2}}, {"headings_1": {"content": "| yes no", "page": 57, "level": 2}}, [{"headings_0": {"content": "[|", "page": 57, "level": 2}}, {"headings_1": {"content": "| yes no", "page": 57, "level": 2}}], [{"headings_0": {"content": "[|", "page": 57, "level": 2}}, {"headings_1": {"content": "| yes no", "page": 57, "level": 2}}]], "page": 57, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rye", "metadata": {"headings": [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], "page": 58, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyege Kyegegw Yes yes yes yes yes yes yes no no yes no yes no gwa \na \nKyegegw \na PDM \nSACCO \nKyege Nyamuha Yes yes yes yes yes yes yes no yes no yes no yes no gwa nami \nKyegegw \na PDM \nSACCO \nAppendix 12: Licensing of PDM SACCOs \nSN. Vote Name Parish Name Name of SACCO \nKyegegwa Kigaguzo-Kakabara Kijaguzo Kakabara PDM SACCO \nkyegegwa Kyarwehuta Kyarwehuta Kakabara PDM SACCO Kyegegwa Buraro \nBuraro Kakabara PDM SACCO Kyegegwa Kikyedo \nKikyedo Kakabara PDM SACCO Kyegegwa Kihaguzi parish Kihaguzi Kakabara PDM SACCO Kyegegwa Ihunga Parish Ihunga Kakabara PDM SACCO Kyegegwa Kisiita Parish \nKisiita Kakabara PDM SACCO Kyegegwa Nkaaka Parish \nNkaaka Kyegegwa PDM SACCO Kyegegwa Kyegegwa Parish Kyegegwa Kyegegwa PDM SACCO Kyegegwa Nyamuhanami Nyamuhanami Kyegegwa PDM SACCO Parish \n55 \nIs the SACCO registered under Microfinance \\_Institutions money lenders act 2016? (Yes/No) \nNo \nNo No \nAppendix 13: Update Enterprise and Household Registers \nVote Name Parish Name \nName of SACCO \nNumber of PDM Does SACCO maintain updated enterprises \nenterprise and House hold", "metadata": {"headings": [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}, [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}], [{"headings_0": {"content": "rye", "page": 58, "level": 2}}, {"headings_1": {"content": "[|", "page": 57, "level": 2}}]], "page": 58, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registers", "metadata": {"headings": [{"headings_0": {"content": "registers", "page": 59, "level": 1}}, {"headings_1": {"content": "rye", "page": 58, "level": 2}}], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyegegwa Kakabara-Kijaguzo Kijaguzo Kakabara PDM 14 yes SACCO \nKyegegwa Kyarwehuuta Kyarwehuta Kakabara PDM yes SACCO \nKyegegwa Buraro Buraro Kakabara PDM 15 yes 4 \nSACCO \n4, Kyegegwa Kikyedo Kikyedo Kakabara PDM 11 yes SACCO", "metadata": {"headings": [{"headings_0": {"content": "registers", "page": 59, "level": 1}}, {"headings_1": {"content": "rye", "page": 58, "level": 2}}, [{"headings_0": {"content": "registers", "page": 59, "level": 1}}, {"headings_1": {"content": "rye", "page": 58, "level": 2}}], [{"headings_0": {"content": "registers", "page": 59, "level": 1}}, {"headings_1": {"content": "rye", "page": 58, "level": 2}}], [{"headings_0": {"content": "registers", "page": 59, "level": 1}}, {"headings_1": {"content": "rye", "page": 58, "level": 2}}]], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AM", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyegegwa Kihaguzi parish Kihaguzi Kakabara PDM 16 I no SACCO \nKyegegwa Thunga Parish Ihunga Kakabara PDM 11 no SACCO \nKislita Kakabara PDM SACCO 18 \nyes Kyegegwa Nkaaka Parish Nkaaka Kyegegwa PDM 26 yes SACCO \nKyegegwa Kyegegwa Parish Kyegegwa Kyegegwa PDM 28 no SACCO \n", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}, [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}]], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Kyegegwa Nyamuhanami Parish Nyamuhanami Kyegegwa 17 no PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 59, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Appendix 14: Signing of PRF financing agreement \nSN Vote Parish Name Name of SACCO Did the SACCO Date were Date \nfunds Remarks ~ Name \nChairperson sign PRF received agreement financing agreement with \nwas \nsigned ae the AO? \ni Kyegegwa Kigaguzo- Kijaguzo Kakabara PDM Yes \n30\" 06 2022 \n30\" June 2022 Signed on the Kakabara SACCO same day they \n2 Kyegegwa Kyarwehuta Kyarwehuta Kakabara PDM Yes SACCO \n3 Kyegegwa Buraro Buraro Kakabara PDM SACCO Yes \n4 Kyegegwa Kikyedo Kikyedo Kakabara PDM Yes \ngot PRF. Late 12\" 10 2022 \n11\" Oct 2022 Late \n12\" 12\" Signed the ~ 10 2022 Oct 2022 on same day they got PRF. Late 12 10 2022 \n12\" Oct 2022 Signed on the SACCO same day they \n5 Kyegegwa Kihaguzi parish Kihaguzi Kakabara PDM Yes \not PRF. Late 12\" 10 2022 \n12\u2122 Oct 2022 Signed on the SACCO same day they \n6 Kyegegwa Ihunga Parish Ihunga Kakabara PDM Yes SACCO \n7 Kyegegwa Kisiita Parish Kisiita Kakabara PDM SACCO Yes \nKyegegwa Nkaaka Parish Nkaaka Kyegegwa PDM Yes SACCO \nKyegegwa Kyegegwa Kyegegwa Kyegegwa PDM Yes Parish \nSACCO \nKyegegwa Nyamuhanami Nyamuhanami Kyegegwa Yes Parish PDM SACCO \n30\" June 2022 12\" 10 2022 \n30\" June 2022 30\" June 2022 30\" June 2022 \n57 \ngot PRF. Late 17\u00ae Oct 2022 Signed late \n12\u2122 Oct 2022 Signed on the same day they got PRF. Late 11\u2122 Sept 2022 Signed late \n12\" Sept 2022 Signed late \n12\" Sept 2022 Signed late \nAppendix 15: Failure to select and implement prioritized /flagship projects \n\\_SN Vote Parish Name of L st of flagship Are the flagship \u2018\\| \nHow many \nNumber of How many of How many of \n1 Name Name SACCO projects per projects consistent enterprisesare PDM the the farming SACCO \nwith the priority implementing enterprises enterprises enterprisesare commodities flagship \\| are farming from the priority selected by the LG? projects \nenterprises commodity list \n1, Kakabara Kabara- Kijaguzo irsh, piggery, no 14 14 6 5", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}, [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}]], "page": 60, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- kijaguzo Kakabara goat rearing and \nSACCO PDM SACCO fishing \\_ \nKyarweh Kyarwehuu Kyarwehuta Goat rearing, no 18 18 12 6 uuta- ta Kakabara p-ggery, poultry, \nKyegegw 3 \nPDM SACCO Maize, irish, bee, \na and coffee", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "2. Kyarweh Kyarwehuu Kyarwehuta Goat rearing, no 18 18 12 6 uuta- ta Kakabara p-ggery, poultry, \nKyegegw 3 \nPDM SACCO Maize, irish, bee, \na and coffee", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Buraro- Buraro Buraro Bull fattening, no 15 15 12 7 Kyegegw Kakabara paultry, fisheries, \na SACCO \nPDM SACCO\\_ Coffee growers, \nfruit, irish, maize \nand onoins\n4. Kikyedo- Kikyedo Kikyedo P ggery, coffee, no 11 11 3 4 Kyegegw Kakabara paultry, goat, \na SACCO \nPDM SACCO rraize and bull\n5. \"\\| fettening \nKihaguzi- Kihaguzi Kihaguzi Goat rearing, no 16 16 13 3 Kyegegw parish Kakabara Maize, Irish \na SACCO \nPDM SACCO\\_ Potato, Beans & \ncoffee", "metadata": {"headings": [{"headings_0": {"content": "AM", "page": 59, "level": 5}}, {"headings_1": {"content": "registers", "page": 59, "level": 1}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "+.", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Thura- Ihunga Ihunga Goat rearing, Bull no 11 11 5 5 Kyegegw Parish Kakabara fettening, Maize, \na SACCO \nPDM SACCO Banana Growers, \nFsh farmers and \nb2ans", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "L", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Kisiita- Kisiita Kisiita Goat rearing, No 18 18 8 4 Kyegegw Parish Kakabara poultry, maize, \na SACCO", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PDM SACCO banana, Fish and \\| b2ans", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Nkaaka- Nkaaka Nkaaka P ggery, poultry, No 26 26 9 2 Kyegegw Parish Kyegegwa dary, maize, \na SACCO \nPDM SACCO\\_ coffee and \ntomatoes", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "; : \\| \\| \n58 \nKyegegw Kyegegwa Kyegegwa Piggery, Matooke, a- Parish Kyegegwa Goat rearing, Kyegegw \nPDM SACCO\\_ poultry, beans, \na SACCO \ndiary & maize \nNyamuh Nyamuhan Nyamuhana\\_ Coffee, banana, anami- ami Parish mi \ndiary, vegetable & Kyegegw Kyegegwa goat rearing a SACCO \nPDM SACCO \nAppendix 16: Failure to obtain an insurance polic \nSN. Vote Name Parish \nName of Name of PRF Loan Amount If the loan is for a farming \nRemark \n\\| Name SACCO beneficiary \u2014 \n= \n: \n\u00e4 \n: \nes \noperation, did the borrower obtain an agriculture insurance : \npolicy under the Uganda", "metadata": {"headings": [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}, [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}], [{"headings_0": {"content": "+.", "page": 61, "level": 2}}, {"headings_1": {"content": "AM", "page": 59, "level": 5}}]], "page": 61, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agriculture Insurance Scheme", "metadata": {"headings": [{"headings_0": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}, {"headings_1": {"content": "+.", "page": 61, "level": 2}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ":", "metadata": {"headings": [{"headings_0": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}, {"headings_1": {"content": "+.", "page": 61, "level": 2}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Kyegegwa Kakabara- Kijaguzo Biligaarwa 1,000,000 NO \nFarmers could not Kijaguzo Kakabara Monica \nafford the insurance PDM \nand it was put on hold. SACCO", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}, [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}]], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Kyegegwa Kyarwehuta Kyarwehuta Byaruhanga 1,000,000 NO \nFarmers could not Kakabara Julius \nafford the insurance PDM \nand it was put on hold. SACCO", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kyegegwa Buraro Buraro Kabasiita Naume 1,000,000 NO \nFarmers could not Kakabara \nafford the insurance \n\\| PDM \nand it was put on hold. \\| SACCO", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4, Kyegegwa Kikyedo Kikyedo Kisembo 1,000,000 NO \nFarmers could not i Kakabara Aloysius \nafford the insurance \\| PDM \nand it was put on hold. \\} SACCO \n59", "metadata": {"headings": [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}, [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}], [{"headings_0": {"content": "(UAIS)?", "page": 62, "level": 1}}, {"headings_1": {"content": "Agriculture Insurance Scheme", "page": 62, "level": 3}}]], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 62, "level": 2}}, {"headings_1": {"content": "(UAIS)?", "page": 62, "level": 1}}], "page": 62, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 17: Physical Inspection of Household Project Im lementation \nSN. ] vote Parish Name of Name of Loan Loan Project Status of the project \nRemark Name Name SACCO PRF Amount Amount as funded \nbeneficiary as per per \nSACCO household \nrecords evidence", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 62, "level": 2}}, {"headings_1": {"content": "(UAIS)?", "page": 62, "level": 1}}, [{"headings_0": {"content": "en", "page": 62, "level": 2}}, {"headings_1": {"content": "(UAIS)?", "page": 62, "level": 1}}]], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}, {"headings_1": {"content": "en", "page": 62, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}, {"headings_1": {"content": "en", "page": 62, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kyegegwa Kakabara- Kijaguzo Baligaarwa 1,000,000 1,000,000 Coffee Not implemented \nShe had not \\| Kijaguzo Kakabara PDM Monica \ngrowing yet received SACCO", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}, {"headings_1": {"content": "en", "page": 62, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "4 \nthe money", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}, {"headings_1": {"content": "en", "page": 62, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Kyegegwa Kyarwehuuta Kyarwehuta \nByaruhanga 1,000,000 1,000,000 Coffee \nHe is growing Kakabara PDM Julius \ncoffee \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 63, "level": 2}}, {"headings_1": {"content": "en", "page": 62, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "intercropped", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "with beans.", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kyegegwa Buraro Buraro Kabasiita 1,000,000 1,000,000 coffee \nShe \nis Kakabara PDM Naume \ngrowing SACCO \ncoffee. \n\\| \n4, Kyegegwa Kikyedo Kikyedo Tugume 1,000,000 980,000 piggery \nHe is doing, Kakabara PDM Vincent \npiggery SACCO", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Kyegegwa Kihaguzi Kihaguzi Tereza Kahwa 1,000,000 0 coffee \ncoffee parish Kakabara PDM \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kyegegwa Ihunga Ihunga Musambya 1,000,000 0 Fish \nFish farming Parish Kakabara PDM farmers group", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "intercropped", "page": 63, "level": 8}}, {"headings_1": {"content": "provided", "page": 63, "level": 2}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 63, "level": 8}}, {"headings_1": {"content": "intercropped", "page": 63, "level": 8}}], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \n60", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 63, "level": 8}}, {"headings_1": {"content": "intercropped", "page": 63, "level": 8}}, [{"headings_0": {"content": "farming", "page": 63, "level": 8}}, {"headings_1": {"content": "intercropped", "page": 63, "level": 8}}]], "page": 63, "document_name": "Kyegegwa District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Kyenjojo District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Kyenjojo District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index 2a9ed721bbce027b67ef795912cb6354ff87a014..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kyenjojo District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "OR GODS UNI Kye \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KYENJOJO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OR? Gitar", "metadata": {"headings": [{"headings_0": {"content": "OR? Gitar", "page": 1, "level": 1}}], "page": 1, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "OR? Gitar", "page": 1, "level": 1}}], "page": 1, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ene R \\\\ ! = \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nEEE EEE EEE ii LAS OOP PCH iii nn a sin manos seasons enn PEN DS) 1 erecta neem ere SE rae ieee BEE BER SPINNEN ERR 1", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "OR? Gitar", "page": 1, "level": 1}}, [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "OR? Gitar", "page": 1, "level": 1}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "OR? Gitar", "page": 1, "level": 1}}], [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "OR? Gitar", "page": 1, "level": 1}}]], "page": 1, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EN", "metadata": {"headings": [{"headings_0": {"content": "EN", "page": 2, "level": 3}}, {"headings_1": {"content": "COpy", "page": 1, "level": 2}}], "page": 2, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i EEE EEE 1.0 IMPLEMENTATION OF THE APPROVED BUDGET \n1 ........c.ccccccccsessssesesesseseseesesescsestesesrseseseeveess 2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL anne ann 11", "metadata": {"headings": [{"headings_0": {"content": "EN", "page": 2, "level": 3}}, {"headings_1": {"content": "COpy", "page": 1, "level": 2}}], "page": 2, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee 14", "metadata": {"headings": [{"headings_0": {"content": "ee 14", "page": 2, "level": 3}}, {"headings_1": {"content": "EN", "page": 2, "level": 3}}], "page": 2, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.0 \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 14 3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG)...................... 15 3.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program......21 So select eco cli: 6c, \n29 ne rn 3.4. MICRO SCALE IRRIGATION .........c.ccscsssssssssseseesescssesesestessseesesssssscsussessssesscetessseessensatenseesenes 30 3.5 REVIEW OF KYENJOJO DISTRICT HOSPITAL OPERATIONS. \n34 ........cccccsccsesssseesesteseseseetenes EINER NEON N 41 era Ce MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............nne 41 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........nenn 42 BIER REPORTING RESPONSTEIELTIEE \n43 neuen ass st en aa ems nam et aa REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION asus 43 4.0 \nIMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL... 52 5.0 \nPROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SEIN CE 60 see EEE EEE Ei MASTEFULINUGATORF ERBENDIT\u00dcRE \n60 nennen APPENDICES ...............unnnesnsneeensennenennenennennnnnennnnnennnnnnenennnnennnnnnennnnnnnnnnsennsnnennennesenenensnnen 62 \nList of Acronyms \n\u2018Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "ee 14", "page": 2, "level": 3}}, {"headings_1": {"content": "EN", "page": 2, "level": 3}}, [{"headings_0": {"content": "ee 14", "page": 2, "level": 3}}, {"headings_1": {"content": "EN", "page": 2, "level": 3}}], [{"headings_0": {"content": "ee 14", "page": 2, "level": 3}}, {"headings_1": {"content": "EN", "page": 2, "level": 3}}]], "page": 2, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 3, "level": 5}}, {"headings_1": {"content": "ee 14", "page": 2, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "District Local Government \nGoU \\| Government of Uganda \n\\| HCMS Human Capital Management System ICT \n\\| Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 3, "level": 5}}, {"headings_1": {"content": "ee 14", "page": 2, "level": 3}}, [{"headings_0": {"content": "DLG", "page": 3, "level": 5}}, {"headings_1": {"content": "ee 14", "page": 2, "level": 3}}]], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "DLG", "page": 3, "level": 5}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "DLG", "page": 3, "level": 5}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2018IPPS", "metadata": {"headings": [{"headings_0": {"content": "\u2018IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated Personnel and Payroll system \nISSAIS. International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "\u2018IPPS", "page": 3, "level": 2}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}, {"headings_1": {"content": "\u2018IPPS", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| LGPPDA \nLocal ( Government Public Procurement and Disposal Authority LLG Lower Local Governments \n\\| LR \\| Local Revenue \n\\| MDAs Ministries, Departments and Agencies \n\\| MoES- Ministry of Education \n\\| MoFPED \nMinistry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoGLSD- | Ministry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD- | Ministry of Gender, Labour and Social Development", "page": 3, "level": 2}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nMoLG of Local Government on", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD- | Ministry of Gender, Labour and Social Development", "page": 3, "level": 2}}, {"headings_1": {"content": "Local Government Financial and Accounting Manual, 2007", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ministry", "metadata": {"headings": [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- | Ministry of Gender, Labour and Social Development", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|MoPs Ministry Public Service = \\| \nof \n\\| \nNAA \nNational Audit Act", "metadata": {"headings": [{"headings_0": {"content": "Ministry", "page": 3, "level": 2}}, {"headings_1": {"content": "MoGLSD- | Ministry of Gender, Labour and Social Development", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|NTR", "metadata": {"headings": [{"headings_0": {"content": "|NTR", "page": 3, "level": 4}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Non-Tax Revenue \n\\| OAG \nOffice of the Auditor General \\| PBS \\| Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "|NTR", "page": 3, "level": 4}}, {"headings_1": {"content": "Ministry", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cPCA", "metadata": {"headings": [{"headings_0": {"content": "\u201cPCA", "page": 3, "level": 3}}, {"headings_1": {"content": "|NTR", "page": 3, "level": 4}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Payroll Consults Africa", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cPCA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| PDMS Payroll Deduction Management System PDU \n\\_ Procurement & Disposal Unit \n\\| PFMA \n\\| Public Finance Management Act \nPFMR Public Finance Management Regulations", "metadata": {"headings": [{"headings_0": {"content": "Payroll Consults Africa", "page": 3, "level": 2}}, {"headings_1": {"content": "\u201cPCA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| PPDA", "metadata": {"headings": [{"headings_0": {"content": "| PPDA", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Public Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "| PPDA", "page": 3, "level": 3}}, {"headings_1": {"content": "Payroll Consults Africa", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \nREPORT OF THE AUDITOR GENERAL \n. \nON THE FINANCIAL STATEMENTS OF KYENJOJO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kyenjojo 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 Kyenjojo District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of Kyenjojo District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn- arriving at my findings, I reviewed documents such as work plans, ~ budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kyenjojo District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, Kyenjojo District Local Government had an approved budget of UGX. 56,470,002,280 out of which UGX. 53,851,355,145 was warranted as shown below; \nSN Details Budget Warrants % age of ic iil UGX. WEN. cca 1 i Recurrent (Wage) 32,521,375,958 32,521,375,964 100% 2 (Non-wage) 12,865,439,398 10,587,666,241 [2% 13 Development 21,083,186,928 10,742,312,90 [97% \\_ \\|Ttal 56,470,002,280 53,851,355,145 \\|95%\\_ \nOut of the total warrants of UGX. 53,851,355,145, I reviewed the utilisation of warrants worth UGX. 48,308,733,484 (90%) as summarised in the table below; \nSn Details \nActual expenditure Cumulative Actual Cumulative (UGX) expenditure %age out of total \n17% Wage Expenditure(including 30,858,555,806 57% pension and gratuity)", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "| PPDA", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30,858,555,806", "metadata": {"headings": [{"headings_0": {"content": "30,858,555,806", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 5, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 PDM Expenditure audited 167,094,582 31,025,650,388 58% \n3 Micro-Scale Irrigation 3,370,467,939 64% Program", "metadata": {"headings": [{"headings_0": {"content": "30,858,555,806", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "30,858,555,806", "page": 5, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}]], "page": 5, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "34,396,118,327", "metadata": {"headings": [{"headings_0": {"content": "34,396,118,327", "page": 5, "level": 3}}, {"headings_1": {"content": "30,858,555,806", "page": 5, "level": 3}}], "page": 5, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 UgIFT 5,347,637,936 39,743,756,263 74% 5 Water Development Grant 751,884,355 40,495,640,618 75% 6 Education Grant 700,798,224 41,196,438,842 77% \n7 Grants and other transfers 6,625,524,867 47,821,963,709 \n89% \n8 Budget outputs sampled 486,769,775 90% (URF)", "metadata": {"headings": [{"headings_0": {"content": "34,396,118,327", "page": 5, "level": 3}}, {"headings_1": {"content": "30,858,555,806", "page": 5, "level": 3}}, [{"headings_0": {"content": "34,396,118,327", "page": 5, "level": 3}}, {"headings_1": {"content": "30,858,555,806", "page": 5, "level": 3}}], [{"headings_0": {"content": "34,396,118,327", "page": 5, "level": 3}}, {"headings_1": {"content": "30,858,555,806", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "48,308,733,484", "metadata": {"headings": [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}], "page": 5, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No. + Observation \nRecommendation. \n- 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the district planned to collect local The Accounting revenue of UGX. 982,450,000 however; by the end of the year only UGX. Officer \nshould 897,183,155 had been collected representing 91% performance. The ensure that there summary is in the table below and details are in Appendix 1(a) \nis continued mobilizing of No Source Approved Actual Collections Variance farmers to budget \nparticipate in the 1 Tax Revenues 432,192,000 607,863,820 Micro-Scale 175,671,820 irrigation by 2 Non-Tax 550,258,000 289,319,335 \ncontributing their Revenues 260,938,665 25% funds 3 TotalRevenue 982,450,000 897,183,155 85,266,845 requirement under the Programme. The DLG over collected revenue from LST, land fees, business license and Meanwhile \nthe other tax revenues which is commendable performance, however, there \n\u2018 \ndistrict \nmay be an indication that the local revenue targets set were low management compared to the entity\u2019s revenue potential \nshould bring the", "metadata": {"headings": [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}, [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}], [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}], [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}], [{"headings_0": {"content": "48,308,733,484", "page": 5, "level": 3}}, {"headings_1": {"content": "34,396,118,327", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a ME", "metadata": {"headings": [{"headings_0": {"content": "a ME", "page": 6, "level": 3}}, {"headings_1": {"content": "48,308,733,484", "page": 5, "level": 3}}], "page": 6, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Overall, the DLG under collected local revenue which denied the entity \nresources for implementation of the following planned activities. \npercentage to the attention of the", "metadata": {"headings": [{"headings_0": {"content": "a ME", "page": 6, "level": 3}}, {"headings_1": {"content": "48,308,733,484", "page": 5, "level": 3}}], "page": 6, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PUTS ar Water", "metadata": {"headings": [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], "page": 6, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No Out-put code Activity \nPurpose of the Budget \nand Environment. un \nAmount implemented \nactivities \n1 Inspection and Inspection of Ensure \n15,000,000 Monitoring district compliance with \nprojects being contract terms implemented and conditions \nso as to achieve \nvalue for money. \n2 Finance and Mobilization, Increase local 15,000,000 Accounting Supervision revenue to \nand Monitoring support district \nof Local activities. \nrevenue \ncollection from \nLower local \ngovernments \ndone \n3 Rehabilitation of Construction Multipurpose hall 55,266,845 non-residential of is meant to buildings multipurpose enable the \nhall. district hold seminars \ninternally with \nNo Observation \n\\| Recommendation] table below; \nstakeholders to ensure that all Programme Approved Warrants % budgeted funds budget \nfundi are warranted. In ng addition, revoted funds should Agro Industrialization 6,118,765,367 5,789,805,367 95% always be Community mobilization \nreleased by and mind set change 14,415,630 14,415,630 100% \nMoFPED in the Development plan \nimplementation \n483,592,979 483,592,979 100% first Quarter of the financial year Governance and security 3,259,029,955 3,237,046,412 99% to keep Human Capital momentum of Development \n35,201,770,960 35,072,882,589 100% ongoing projects. Integrated Transport \nInfrastructure services 1,070,862,768 996,624,904 93% \nNATURAL RESOURCES, \nENVIRONMENT, \nCLIMATE CHANGE, LAND \nAND \nWATER \nMANAGEMENT 1,581,961,563 1,581,961,562 100% \nPrivate \nsector \ndevelopment 81,331,721 81,331,715 100% \nPublic \nSector \nTransformation 6,322,890,074 6,322,890,070 100% \nTourism development 4,600,000 4,600,000 100% u Total \nL\\_ 54,139,221,017 53,585,151,223 99% \nThe UGX. 554,069,789 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo. Programme Amount not Activities not Purpose of the \\|\\| warranted implemented unimplemente d activity \nAgro 328,960,000 Implementation Delayed delivery Industrializati \nof micro-scale of services to", "metadata": {"headings": [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}, [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}], [{"headings_0": {"content": "PUTS ar Water", "page": 6, "level": 3}}, {"headings_1": {"content": "a ME", "page": 6, "level": 3}}]], "page": 6, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], "page": 7, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "irrigation \nthe farmers who projects in the have already district made their co- funding contributions under the Micro- scale irrigation program \n2 Human 128,888,371 Implementation Delays in Capital \nof capital completion of Development projects in planned Education such constructions \n\\| No Observation \n-Recommendation implement the following; \nSalary enhancement for some health workers was not implemented \ne \nhence attracting salary arrears \nDelayed delivery and installation of the micro-irrigation equipment to e \nfarmers. \nSome Roads and bridges were not improved. e \nThe Accounting Officer explained that the variances reported were as a result of the budget cuts experienced in the year. For instance, URF was cut by UGX. 74,237,864 and this affected the performance under integrated transport infrastructure. Ministry of Agriculture, Animal, Industry and Fisheries also released funds for only payment of salaries for Community Facilitators and other planned activities were not funded. \n1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of UGX.1, The Accounting 006,955,600 from the various programmes out of which UGX.721, Officer should 304,180 was warranted resulting in a shortfall of UGX. 285,651,420 engage \nthe representing 72% performance. \nrelevant development \nThe performance of warrants for each of the programmes is shown in the partners \nand table below; \nensure that all budgeted funds Programme Approved Warrants % are warranted. budget \nfundi \nng", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}, [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}], [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "PUTS ar Water", "page": 6, "level": 3}}]], "page": 7, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "metadata": {"headings": [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], "page": 8, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Total \n1,006,955,600 721, 304,180 72% \\| \nThe UGX. 285,651,420 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo. Programm Amount not Activities not Purpose of the e warranted implemented unimplemented activity \n1 Human 285,651,420 Travel inland for Health System Capital sensitization on Strengthening Developme \nimmunization \nnt \nactivities and on \nmalaria \nawareness. \n\\| Total 285,651,420 \\| \n\\| \nAs a result of failure to warrant the budgeted funds, the District could not implement the sensitization activities on immunization and malaria awareness \nNo Observation \n4,600,000 \nNatural Resources, 1,411,787,220 Environment \n1,586,011,562 \nPrivate Sector 81,702,354 98% Development \n83,046,715 \nIntegrated Transport 918,493,177 Infrastructure \n509,855,129 \nHuman Capital 32,748,026,813", "metadata": {"headings": [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}, [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], [{"headings_0": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}]], "page": 8, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}], "page": 9, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "35,478,161,299 \nPublic Sector 5,406,654,041 Transformation \n6,328,760,070 \nCommunity Mobilization 14,412,750 and Mindset 14,415,630 \nGovernance and Security \n3,835,088,595", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}, [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}], [{"headings_0": {"content": "Development", "page": 9, "level": 3}}, {"headings_1": {"content": "| Human Capital Development 1, 006,955,600 721, 304,180 72% |", "page": 8, "level": 3}}]], "page": 9, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,270,291,400", "metadata": {"headings": [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], "page": 9, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development Plan 446,698,438 Implementation 511,034,979 49,193,366,066 53,851,355,145 The warrants that were not utilized were meant for the following activities that were partially or not implemented at all. Table Showing key activities affected by under-utilization of warrants No Programme Warrants Activities Reason for the not Utilized affected by underutilization the under of warrants utilization Human Capital Salary Late release of Development 2,730,134,486 adjustments in funds. Delays in wage and a procurement supplementary process (late for pension starting of the and gratuity. affected projects) Implementatio n of capital projects in Education such as the Construction of Kigaarale Seed school \\| Agro- Salary Late release of Industrializatio 1,739,275,683 adjustments in funds hence wage causing inability to n process the Implementatio payments - and n of micro- implement the in a No \\| Observation \\|-Recommendation department such as the Construction of Kasamba HC III 5 Integrated = Servicing of Late releases transport 408,638,048 district road from the infrastructure equipment. Government and and services failure by Regional Routine mechanical maintenance workshop to of District service the road roads unit/ equipment in time and system failure to absorb claims at the end the financial year. 6 Natural Recruitment of The contractor Resources, 174,224,342 a water couldn't complete Environment, officer. works on time and Climate Implementatio the wage under Change, Land n of works water officer who A under the wasn't recruited water department The Accounting Officer explained that the underutilization of funds was caused by late release of funds. The funds were released in May 2023 and could not be fully absorbed. The unspent balance as at 20th June 2022 was re-voted back in May 2023 the on-going UgIFT Projects. Some contractors also stopped work when they were informed that the funds were swept back. 1.5 Lack of appropriate performance indicators and targets in the work plans Regulation 11 (2) b of the Public Finance Management Regulations, 2016 The Accounting states that the work plan of a vote shall indicate the key performance Officer should indicators to be used to gauge the outputs. continue engaging the different [No Observation \\* ei Recommendation] Table showing performance indicators and targets Category No. of No of No. of No of \\| Expe % of outputs activi Activities activities nditu Qua outputs sampled ties in with without re ntifi the clear clear Amou \\| cati outpu performa performan nt on ts nce ce (UGX of indicator indicators ) Bn outp", "metadata": {"headings": [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}, [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}], [{"headings_0": {"content": "3,270,291,400", "page": 9, "level": 3}}, {"headings_1": {"content": "Development", "page": 9, "level": 3}}]], "page": 9, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], "page": 11, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.6 Implementation of outputs \nI assessed the implementation of six (6) outputs with forty (40) activities The \nAccounting worth UGX.8.79Bn and noted that; \nofficer should e One (1) outputs with seven (7) activities and expenditure worth ensure \ntimely UGX. 700,798,221 were fully implemented. \nimplementation of government \ne Five (5) outputs with thirty-three (33) activities worth UGX. projects. 8,090,681,961 were partially implemented. Out of the thirty-three \n(33) activities, the district fully implemented twenty-two (22) \nactivities; nine (9) activities were partially implemented, while two \n(2) activities remained unimplemented. \nTable showing performance indicators and targets \nCategory No. of No of No. of No of No of Expendit of output activili Activilie aclivilies activitie ure outputs s es in \\|s fully partially s not Amount assess the impleme implement impleme (UGX)Bn \nF No \\| Observation. ......... i Recommendation the municipality did not implement or partially implemented the following \nplanned activities.", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}, [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}]], "page": 11, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Construction works, Monitoring, supervision and Environmental impact assessments at Kihuura seed school under UGIFT.\n2. Construction of Kigaarale Seed school and completion of Mparo Seed school under UGIFT \n3 Construction and completion of Kasamba HC III under UGIFT\n3. Supply and installation of micro-irrigation equipment to farmers.\n4. Periodic maintenance of district roads. \nRefer to Appendix 1 (c) for details \nThe accounting officer explained that the partially implemented outputs were as a result of the following: - \nKigaarale seed school is a multi-year project and it\u2019s expected to be e \ncomplete in January 2025. \nKasamba HC III delayed to be complete due to the fact that funds e \nwere swept at the end of the financial year and were later revoted and released in May 2023. The contractor resumed and work is expected to be completed before the end of this month. \ne Construction for Kihuura Seed School has not yet commenced. They are still doing topographic survey and other preliminary activities.", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], "page": 12, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "On supply and installation of micro-scale providers and the few available are contracted to do works in other Districts. \n1.7 \nDelivery of Services from Implemented Activities \nIT undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service delivery under URF \nI sampled two (2) out of seven (7) activities with a total expenditure of UGX.561, 007,638. The significant findings are provided in the table below. \nNo. Progr Activity Source Total Pictorial Summary of Audit Managemen amme details offunds expenditure evidence findings (Time, jconclusion t Response (UGX) \nQuality, \nQuantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}, [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}], [{"headings_0": {"content": "=|", "page": 11, "level": 3}}, {"headings_1": {"content": "3,270,291,400", "page": 9, "level": 3}}]], "page": 12, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "re ii", "metadata": {"headings": [{"headings_0": {"content": "re ii", "page": 12, "level": 3}}, {"headings_1": {"content": "=|", "page": 11, "level": 3}}], "page": 12, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "el ee ee ee \nActivity ~\u00b0 -Source\u2019~-\\} Total Pictorial Summary of \u2018Audit Managemen details offunds expenditure evidence findings (Time, \\|conclusion t Response (UGX) \nQuality, \nQuantity, Cost \nand \nFunctionality)", "metadata": {"headings": [{"headings_0": {"content": "re ii", "page": 12, "level": 3}}, {"headings_1": {"content": "=|", "page": 11, "level": 3}}, [{"headings_0": {"content": "re ii", "page": 12, "level": 3}}, {"headings_1": {"content": "=|", "page": 11, "level": 3}}], [{"headings_0": {"content": "re ii", "page": 12, "level": 3}}, {"headings_1": {"content": "=|", "page": 11, "level": 3}}]], "page": 12, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bigando SNE 2", "metadata": {"headings": [{"headings_0": {"content": "Bigando SNE 2", "page": 13, "level": 3}}, {"headings_1": {"content": "re ii", "page": 12, "level": 3}}], "page": 13, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "already", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], "page": 13, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(11.9km), developi Butiiti- ng in Ruhoko- sections Nyantungo (9 of the km), Butara- road Kyehara- Barahija (4km) The Accounting Officer explained that heavy rains affected the roads that were recently constructed whereby the newly constructed side drains were blocked. However, routine workers were going to be deployed to start opening the affected side drains. Recommendation The Accounting Officer should ensure routine maintenance is undertaken in order to keep the road motorable. 1.7.2 The service delivery under focus areas I sampled fifteen (15) out of forty (40) activities in Four (4) focus areas with a total expenditure of UGX. 6, 574,762,889 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. Focus Area Key Observation Key recommendation(s) UGIFT e Construction of Kigaarale Seed Secondary School- Contract no. contractors to ensure timely MOES-UGIFT/Works/2021- completion of the planned 22/002. Start date: activities. 03/01/2023. Contract Duration; 24 months. At the time of inspection on the 3\u201c/October 2023, 30% of works had been done. Time progress of the contract was at 42% indicating that the project was slightly behind schedule e Construction of Kasamba Implication HE Education and Health service delivery to the beneficiaries have been delayed Deep boreholes drilling (hand Ensure that all water user Development pump, Rehabilitation of bore committees are functional grant holes) undertaken in 13 sub Ensure that the recommended counties however the water user number of water sources are committees are not functional. tested. Although the guideline requires Sensitize the public on maintaining 20% of the existing water water quality at the existing water sources to be tested, only 17% sources. of existing water sources were Encourage the public to always tested. boil water for drinking. Only 76% of water sources tested were found to be suitable for human consumption. Implications e This could result in to poor maintenance and utilization of the boreholes which can affect there functionality and durability. The General population could be exposed to water borne diseases such as typhoid. Education The district does not maintain an e Ensure the preparation and Development updated asset register of education regular update of the asset Grant facilities and their conditions to register of education facilities. ensure informed prioritization in selection of schools to benefit from the grant. Implication This can lead to inconsistencies in the selection of grant beneficiaries. Microscale", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}, [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}]], "page": 13, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that there was a late release of the \nwage supplementary budget and as such all activities regarding the \nrecruitment of staff could not be carried out. \nSimilarly some pensioners submitted incomplete documentation and \nthus payments for gratuity could not be completed thus leading to the \nunder absorption \n2.2 Validation of employees on the entity payroll \nThe District had 2,299 employees on the IPPS/HCM payroll of which 2,270 The Accounting Officer (98.7%) were fully verified, 9 (0.4%) partially verified, and 20 (0.9%) did not should ensure that the show up. In addition, 1 individual had not accessed the payroll by end of June, \nstaff payroll is reconciled", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], "page": 15, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023. These were captured as new records in my determination of the District \nand updated regularly so wage bill. \nas to avoid payments to departed staff. \nThe summary of the validation exercise is shown in the table below; \nDetails \nNo. of Annual base (UGX) \nIndividua \nIs \nNumber of staff as per the payroll (June 2,299 \n27,653,906,844 \n2023) \nValidated as follows;", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], "page": 15, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The following observations were made; \nEi \nen \na) Out of 2,299 on the June 2023 payroll, 2,270 (98.7%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) \n9 (0.4%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) A total of 20 (0.9%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \n12 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii. \n08 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nA total of UGX. 51,285,014 was paid as salary to 01 employee in question after exit and this is considered a financial loss to Government. \nd) One (1) individual whose names were not on the District's payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that for the partially verified staff he had written to the Education Service Commission for verification of the minutes of the affected staff whereas others had genuine reasons for not showing up for physical verification such as sick leave, disciplinary cases and had exited the district.", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}, [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}]], "page": 16, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details \nA total of 361 employees on the payroll had inconsistencies in their The \nAccounting dates of birth, captured in the payroll and data captured by NIRA on Officer should engage the National IDs. The information is critical in the identification of an the affected staff and individual. \nensure that employee records are duly Inconsistent information undermines the integrity of the District\u2019s updated and brought records and may complicate the employee service history and to the attention of the retirement procedures. Where the errors in dates of birth increase the Ministry of Public length of service, it may lead to the irregular extension of employee Service within a service. \nspecified timeline for appropriate action. The Accounting Officer explained that a request for change of dates \nof birth for affected employees has been made to Permanent \nSecretary Ministry of Public Service (letter available for verification). \nc) ~Under-remittance of UGX.29,872,951 of non-statutory deductions \\| were made by the entity during the period. \nThe Accounting Officer attributed the payment on wrong scales to non-automation of salary scale and notches by MOPS. The accrued salary arrears during financial year 2021/2022 were submitted to Ministry of Finance for verification in financial 2022/2023 and later released 622,955,728= for payment of which the process was on- going at invoicing level. \nThe under remittance of statutory deductions was attributed to \ninsufficient wage under PHC wage category, however the process of \npaying the under remitted PAYE is ongoing now as part of salary \narrears appropriated in this financial year 2023/2024.in addition the \nunder remittance of LST was attributed to MOPS not automating LST \ncodes to some employees. \n2.5 Delayed deletion of employees from the payroll \nThe Accounting I noted that UGX. 51,285,014 was paid to O1 staff who had Officer should initiate transferred services to another entity. These resulted into financial a process of deleting loss to government. \nthese names on the \npayroll. For staff on The Accounting Officer responded that the employee was a secondary transfer of service, school teacher who was transferred during COVID-19 lock down and the Accounting Officer the letter didn\u2019t come on time, However the Accounting Officer should initiate a Kyegegwa has been notified to institute recovery. \nprocess of transfer of salary payment to their new duty", "metadata": {"headings": [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}, [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}], [{"headings_0": {"content": "already", "page": 13, "level": 1}}, {"headings_1": {"content": "Bigando SNE 2", "page": 13, "level": 3}}]], "page": 16, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "stations.", "metadata": {"headings": [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], "page": 17, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2.6 \nReview of the Entity Staff Establishment \nDuring the audit, I undertook procedures to review the completeness The \nAccounting and relevancy of the entity establishment and noted that; \nOfficer should engage Out of 133 approved positions on the traditions staff structure, a total the District Service of 86 positions were filled leaving a gap of 47 vacant positions. \nCommission and the \nMinistry of Public The entity did not have an approved and costed staff establishment Service to develop for primary, secondary and tertiary institutions while the staff and implement a structure for health facilities issued by Ministry of Health was not costed staff structure incorporated into the district approved structure. \nfor the District. \nThe Accounting Officer explained that the under staffing was due to inadequate wage provided, however, planned engagements with the Ministry of Finance and Ministry of Public Service have been made for additional wage to fill the vacant positions after this verification exercise. \nRegarding the lack of an approved structure, he explained that he had engaged Ministries of Education and Public service to provide a staff structure for all educational institutions under the District. \n3.1 \nThe District Rural Water Supply and Sanitation Conditional Grant is a", "metadata": {"headings": [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}, [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}], [{"headings_0": {"content": "stations.", "page": 17, "level": 4}}, {"headings_1": {"content": "already", "page": 13, "level": 1}}]], "page": 17, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "government", "metadata": {"headings": [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "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. \nKyenjojo District received UGX.636, 110,000 (100%), out of UGX.636, 110,000 budgeted for the financial year 2022/23. Out of the UGX.636, 110,000 received, the District spent UGX.636, 110,000 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity Planned Actual \n1 Rural Water and Sanitation Hardware", "metadata": {"headings": [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}, [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}], [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}], [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}], [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}], [{"headings_0": {"content": "government", "page": 18, "level": 1}}, {"headings_1": {"content": "stations.", "page": 17, "level": 4}}]], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "uantity", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 18, "level": 1}}, {"headings_1": {"content": "government", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "uantit 1 \nSanitation Sub- Rehabilitation of boreholes 13 \nGrant \nDrilling of Deep boreholes 8 \n(traditional", "metadata": {"headings": [{"headings_0": {"content": "uantity", "page": 18, "level": 1}}, {"headings_1": {"content": "government", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Piped Water Water supply System 1 1 Sub-Grant", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 1}}, {"headings_1": {"content": "uantity", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "component) \\_ \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": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}, [{"headings_0": {"content": "(UgIFT", "page": 18, "level": 2}}, {"headings_1": {"content": "component)", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n341 Positive observations \nI noted the following areas where management had commendable performance; \nAll grant funds were properly allocated to eligible program activities in line with \u00b0 \nthe prescribed thresholds for the allocation of rural water and sanitation sub- \nAll projects implemented had approved engineering designs from the Ministry of \u201do \nWater and Environment. \nQuality of materials used for both the rehabilitated boreholes and newly drilled \u00b0 \nboreholes was in line with the grant guidelines. \nThe district asset register was fully updated with all the implemented projects \u00b0 \nand covering the details on water infrastructure as per the format prescribed in the Accounting manual. \nThe district prepared and submitted all the quarterly reports as required by the \u00b0 \ngrant guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}]], "page": 18, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Areas of improvement \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], "page": 19, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n3.1.2.1 Funding and Absorption \nI reviewed the budget performance of Kyenjojo DLG and noted the following; UGX.636, 110,000(100%) was received, out of UGX. 636,110,000 budgeted. Out \u00b0 \nof the funds received UGX. 400,171,000 (63%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX. 235,939,000 (37%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "(UgIFT", "page": 18, "level": 2}}]], "page": 19, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "budgeted.", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 19, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Purpose Budgeted Released amount Variance \\_\\_amount \n\u2018\\| Rural Water and Sanitation \n~ 400,171,000 \nSub-Grant (traditional \ncomponent \n~~ 400,171,000 \\| \u2014 \n. \nPiped Water Sub-Grant 235,939,000 235,939,000 \nUgIFT component \n636,110,000 636,110,000\\| DO \nOut of the funds received of UGX. 400,171,000 (63%) for the Rural Water and \u00b0 \nSanitation sub-grant (traditional component), UGX. 191,104,144 was spent leaving UGX. 209,066,856 unutilized while UGX. 235,939,000 received for the piped water sub-Grant (UgIFT component) was all utilized resulting in the overall absorption of 67% shown in the table below. \nDetails of quarterly releases and expenditures are shown in the table below; \nCategory \\| APP EST (A) (B) \n% \nA review of the annual work plan, budgets-and performance reports revealed that out \u00b0 \nof the planned twenty-three (23) activities, 20 were fully implemented while 3 were partially implemented as shown in the table below. Details are in appendix 4 (b). \nPlanned Actual Variance Expenditure Audit Remarks Projects/facilities quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}, [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "budgeted.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}]], "page": 19, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sanitation |", "metadata": {"headings": [{"headings_0": {"content": "Sanitation |", "page": 20, "level": 1}}, {"headings_1": {"content": "budgeted.", "page": 19, "level": 1}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Fully Implemented", "metadata": {"headings": [{"headings_0": {"content": "| Fully Implemented", "page": 20, "level": 5}}, {"headings_1": {"content": "Sanitation |", "page": 20, "level": 1}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Hardware i, 22,498,828 Rehabilitation of De 13", "metadata": {"headings": [{"headings_0": {"content": "| Fully Implemented", "page": 20, "level": 5}}, {"headings_1": {"content": "Sanitation |", "page": 20, "level": 1}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 20, "level": 3}}, {"headings_1": {"content": "| Fully Implemented", "page": 20, "level": 5}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 20, "level": 3}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Boreholes 1 3 15,921,493 \nEB Water supply 1 Fully Implemented System 1 224,752,698 = Drilling of Deep 3 Partially boreholes > 112,666,723 Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 20, "level": 3}}, {"headings_1": {"content": "Fully", "page": 20, "level": 3}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Frame amet ima", "metadata": {"headings": [{"headings_0": {"content": "Frame amet ima", "page": 20, "level": 5}}, {"headings_1": {"content": "Implemented", "page": 20, "level": 3}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "lA \nUnderutilization of released funds delays implementation of planned activities and limits service delivery. \nThe Accounting Officer explained that the contractor encountered challenges with his equipment\u2019s (break down) and as a result he was unable to complete work. The uncompleted activities were rolled over to this financial and works are ongoing. He also explained that construction of Kyabaranga Water Supply System is a phased construction with phase 1 undertaken in the FY2022/2023 and phase 2 will be undertaken in the financial year (2023/2024) and that\u2019s when we shall complete the", "metadata": {"headings": [{"headings_0": {"content": "Frame amet ima", "page": 20, "level": 5}}, {"headings_1": {"content": "Implemented", "page": 20, "level": 3}}, [{"headings_0": {"content": "Frame amet ima", "page": 20, "level": 5}}, {"headings_1": {"content": "Implemented", "page": 20, "level": 3}}], [{"headings_0": {"content": "Frame amet ima", "page": 20, "level": 5}}, {"headings_1": {"content": "Implemented", "page": 20, "level": 3}}]], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "project.", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 20, "level": 1}}, {"headings_1": {"content": "Frame amet ima", "page": 20, "level": 5}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "project.", "page": 20, "level": 1}}], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should closely monitor the contractor to ensure the timely completion of all the contracted works. \n3.1.2.2 Review of the procurement process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31\u00b0 of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "project.", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 2}}, {"headings_1": {"content": "project.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should abide by the issued guidelines by ensuring that the procurement process is commenced early enough so as to achieve timely", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 2}}], "page": 21, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "c) Low bidder turns up \nThe PPDA Act encourages fair competition by having many bidders and maintaining open communication to all bidders. \nRegulation 43 (3) of LGPPDA of 2006 requires that all procurements and disposals should be conducted in a manner that maximizes competition and achieves value for monies irrespective of the method of procurement used or nature of works, services or supplies to be procured. \nI noted that from the sampled procurements, procurements worth UGX. 35,760,000 lacked evidence of competition by bidders as the District failed to attract the minimum three bidders as required by the law (Only 2 companies appear on record of issue of bids). \nHaving a limited number of bidders participating in the procurement process denied the District the opportunity of selecting from a wide range of bidders thus limiting competition. This could also result into selection of contractors who lack capacity to complete the works. \nThe Accounting Officer explained that an advert for prequalification was run 26th May 2022 inviting providers for consultancy services for survey, siting and drilling supervision. Only two bidders responded and later were invited to bid for the services. However, the entity has adopted to advertise services under open completive bidding and competition has improved, five bidders were received this financial year. \nRecommendations \nThe Accounting Officer should encourage competition in the procurement process so as to promote transparency and quality. \nd) Failure to obtain erformance securities Performance Bank Guarantee/Insurance Bond) \nto Clause 52.1 of the contract between \nDistrict Local \nsecurities within two weeks- of contract signature, I noted that the -District \u00abdid not obtain the performance security from the contractor after contract signing as required. \nThe Accounting Officer explained that the entity communicated to the provider in a letter dated 16th March 2023 inviting the provider to come and sign the contract agreement and provide the performance security as per the contract but the contractor did not turn up. However, the District is committed to enforce all conditions of the contract effective this financial year", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "implementation.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure total compliance with the procurement laws and regulation and in particular with the contract terms as required. \n3.1.2.3 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "implementation.", "page": 21, "level": 1}}]], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the DLG must have approved e \nengineering designs from the Ministry of Water and Environment. \ne All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the e \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \ne All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless e \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nReview of reports submitted to MWE revealed that only 119 out of 721 (17%) of e \nthe existing water sources, and all the five 05 (100%) of the new sources were tested. \nOf the 124 tests carried out, only 94 (76%) of the water sources were found to be e \n> Recommendation ee The Accounting Officer should ensure that all water sources are tested \nand \nregularly as required by the grant guidelines. \nI carried out physical inspections on a sample of two (02) implemented projects on 18/09/23. These projects had a total of eighteen (18) sites, out of which I sampled ten (10). Interviews on site revealed that only eight (08) out eighteen sites 44% of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. Refer to the table below; \nNo Water Projects/ facilities Actual Number Number of Sites with Expenditure of Sites Sites Water User", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "FAR \u201cRehabilitation of boreholes _ F", "metadata": {"headings": [{"headings_0": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 22, "level": 2}}], "page": 23, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Drilling and Installation of \nVisited \nCommittees", "metadata": {"headings": [{"headings_0": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 22, "level": 2}}, [{"headings_0": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 22, "level": 2}}], [{"headings_0": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}, {"headings_1": {"content": "500litres/hour.", "page": 22, "level": 2}}]], "page": 23, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "15,0 020, 276", "metadata": {"headings": [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], "page": 23, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "84,674,450 \nBR TOTAL See Ta a.) \nWithout functional water user committees, the installed facilities are likely to end up vandalized and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that all sources had water user committees formed and trained. The functionality of the user committees is affected by lack of facilitation. Some committee members are active and take up this responsibility willingly while others are not willing in the absence of facilitation. \nRecommendation \nThe Accounting Officer should sensitize the members and ensure that all water user committees are functional so as to monitor the implemented projects. \n3.1.2.4 Inspection of water Grant activities \nI conducted physical inspections of five (5) projects implemented at UGX. 427,043,144 on 19\" September 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Water Inspection Pictorial Planned Planned Recommend Projects/facility Remarks Evidence Start Date End Date ation \nDrilling and -A hand-pump - Installation of borehole hand pump installed. borehole in There were no", "metadata": {"headings": [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}, [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}], [{"headings_0": {"content": "15,0 020, 276", "page": 23, "level": 5}}, {"headings_1": {"content": "FAR \u201cRehabilitation of boreholes _ F", "page": 23, "level": 1}}]], "page": 23, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nyakati Village indigenous", "metadata": {"headings": [{"headings_0": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}, {"headings_1": {"content": "15,0 020, 276", "page": 23, "level": 5}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "trees as per the", "metadata": {"headings": [{"headings_0": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}, {"headings_1": {"content": "15,0 020, 276", "page": 23, "level": 5}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BOQ.", "metadata": {"headings": [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3. Drilling and A hand pump Installation of a borehole \nhand pump installed. borehole in There were no Rukinga Village any indigenous trees planted as er the BOQ", "metadata": {"headings": [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n11/Jan/2023\\| 11/May/20 Ensure trees 23 and grass planted as per the BOQ\u2019s \n11/Jan/2023\\| 11/May/20 Ensure trees and grass planted as per the BOQ\u2019s \nConstruction of Reservoir tanks \n11/Jan/2023\\| 11/April/2 Follow up Kyabaranga water installed. \n023 with the supply system Pump house \ncontractor and Phase I in Bugaaki and generator \nensure that Sub County, house trees and Kyenjojo District constructed. \npavings done There were no \non the any water \nwalkways as friendly trees \nper the BOQ\u2019s planted as per \nthe BOQs. \nNo pavings \ndone on the \nwalkways. \n5, Construction of a Three stance \n3 Stance lined VIP VIP Latrine \nLatrine at constructed. \nKanyinya Trading I noted that the \nCenter in tank installed \nButunduzi Sub- was not a 5000", "metadata": {"headings": [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}, [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}], [{"headings_0": {"content": "BOQ.", "page": 24, "level": 3}}, {"headings_1": {"content": "Nyakati Village indigenous", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "County", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 24, "level": 3}}, {"headings_1": {"content": "BOQ.", "page": 24, "level": 3}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "litre tanks as per the BOQ. IL \n11/Jan/2023\\| 10/March/ Contractor should be followed to Ensure that the right tank is installed. \n3.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT", "metadata": {"headings": [{"headings_0": {"content": "County", "page": 24, "level": 3}}, {"headings_1": {"content": "BOQ.", "page": 24, "level": 3}}, [{"headings_0": {"content": "County", "page": 24, "level": 3}}, {"headings_1": {"content": "BOQ.", "page": 24, "level": 3}}], [{"headings_0": {"content": "County", "page": 24, "level": 3}}, {"headings_1": {"content": "BOQ.", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 24, "level": 2}}, {"headings_1": {"content": "County", "page": 24, "level": 3}}], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "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 \n8 Completion of Mparo Seed School Phase II \n\\| 4 1 \u2018\\| \\| 9 Supply of medical equipment at Kasamba\\_ HC III", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 24, "level": 2}}, {"headings_1": {"content": "County", "page": 24, "level": 3}}, [{"headings_0": {"content": "Program", "page": 24, "level": 2}}, {"headings_1": {"content": "County", "page": 24, "level": 3}}], [{"headings_0": {"content": "Program", "page": 24, "level": 2}}, {"headings_1": {"content": "County", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Assorted Assorted", "metadata": {"headings": [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], "page": 25, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \nI noted the following areas where management had commendable performance; \nAll UGIFT activities implemented were duly included in the annual work plan and o \nthe approved budget as per the grant guidelines. \no All planned investments at the district had a no-objection clearance from the Ministry of Health and Ministry of Education. \n3.2.2 Areas of Improvement \nI noted the following areas where the district needs improvement; \n3.2.2.1 Planning and Budget Performance \n3.2.2.1.2 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation \nGuidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and \nmaintenance. \nI noted that the District allocated 83% to the Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX. 451,145,930 (23%) while replacement of small medical equipment and medical furniture was over allocated by UGX.326, 600,000(17%). In addition, there was no allocation to repair of medical equipment as shown in the table below; \nMain Threshold as Actual %age Approved Variance Audit Expenditure per the budget Budget (UGX) remark items guidelines allocation \nSA)", "metadata": {"headings": [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}, [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}], [{"headings_0": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 24, "level": 2}}]], "page": 25, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Under", "metadata": {"headings": [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}], "page": 25, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Repair of Minimum \nmedical 20% allocation equipment \n\u2014 \nReplacement Maximum 326,660,000 Under of small 20% \nallocation \nProvision auxiliary structures for support services \nIrregular budget allocations may affect the effective provision of health services as", "metadata": {"headings": [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}, [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}], [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}], [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}], [{"headings_0": {"content": "Under", "page": 25, "level": 2}}, {"headings_1": {"content": "| Assorted Assorted", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 26, "level": 1}}, {"headings_1": {"content": "Under", "page": 25, "level": 2}}], "page": 26, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting officer explained that the Health development grant under UgIFT 22/23 was allocated for procurement of New Equipment and construction of new buildings at the Ministry of Health Level, and was input into PBS. Kyenjojo District only complied as had been loaded. District shall request for allocation of equipment maintenance funds in future.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 26, "level": 1}}, {"headings_1": {"content": "Under", "page": 25, "level": 2}}], "page": 26, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure the proper allocation of grant funds as required by the guidelines. \n3.2.3 Funding and Absorption \nOut of the approved budget of UGX.5,347,637,936, the district received all the budgeted UGX. 5,347,637,936 (100%); However out of the received funds, UGX. 3,568,434,659 67%) was spent, leaving UGX. 1,779,203,277 unutilized. Details in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release funding absorption ES eaters bess \nCapital 5,315,637,936 5,315,637,936 3,536,434,659 development \n5,347,637,936 \\|5,347,637,936 3,568,434,659 jo \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction and Upgrade of Kasamba HC II to HCIII e Construction of Kigaarale seed Secondary school \n3.2.4 Implementation of UGIFT Activities \n3.2.4.1 UGIFT Projects implemented on untitled Land \nThe PS/ST in a letter date 04\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have a land title for the pieces of land on which one UGIFT infrastructure projects worth UGX: 2,293,890,654 was implemented. Details are in the table below; \nProject \nLand Location Land size Contract Payments (acres) \\_\\_\\_\\_\\|Amount \nConstruction Of Mparo fe \\| \n\\| Kyembogo Sub 2,293,890,654 2,293,890,654 Seed School Phase IT \nCounty \nThere is a risk of loss of funds invested in the infrastructure in case the land disputes arise. In addition, intended education/Health service delivery will not be achieved. \nThe Accounting Officer explained that the land on which the school was established is owned by the Church and there is a Memorandum of understanding between the Church and the District donating the land.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "planned.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 27, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should keep engaging the relevant authorities and ensure that the MOU is formalized and the titles are processed as well. \n3.2.4.2 Project Implementation (current year 2022/23) \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 6 UGIFT projects that received funding of UGX. 4,658,924,456 were implemented as shown in the table below; \nProject Contract Start date End date \nInspection", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}]], "page": 27, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ajjenueysqns \u2018paqajdwoa jou Bulpunodwo5 Pa}21d\u0131oa Jou anp 0% anp", "metadata": {"headings": [{"headings_0": {"content": "Ajjenueysqns \u2018paqajdwoa jou Bulpunodwo5 Pa}21d\u0131oa Jou anp 0% anp", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7A 0\\} Ayiusiayew jou IA 0\\} obelogs", "metadata": {"headings": [{"headings_0": {"content": "Ajjenueysqns \u2018paqajdwoa jou Bulpunodwo5 Pa}21d\u0131oa Jou anp 0% anp", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "anp", "metadata": {"headings": [{"headings_0": {"content": "anp", "page": 28, "level": 4}}, {"headings_1": {"content": "Ajjenueysqns \u2018paqajdwoa jou Bulpunodwo5 Pa}21d\u0131oa Jou anp 0% anp", "page": 28, "level": 5}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00b0q PoPn.4suo9 yA 0} -Plem els JO Jojem PUB", "metadata": {"headings": [{"headings_0": {"content": "\u00b0q PoPn.4suo9 yA 0} -Plem els JO Jojem PUB", "page": 28, "level": 3}}, {"headings_1": {"content": "anp", "page": 28, "level": 4}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "yBnoyy uo yBnoyy Buleq pasoddns jeuoipuny A\u0131ulsgew pey ou pejzajdwo> OU woo1 0\\} \u2018(000\u2018000\u20190Sz Jad \njeuonouny \u201cquawdinba PSJSIdwoy jeuolouny e wwawd\u0131nba payajdwoz Jou OU Alaatjap WOO! \u201cJuawdinba jou anp OU Adaaljap \u2018Juadinba 9WN XaN PUNOIB au \u2018Peypeye", "metadata": {"headings": [{"headings_0": {"content": "\u00b0q PoPn.4suo9 yA 0} -Plem els JO Jojem PUB", "page": 28, "level": 3}}, {"headings_1": {"content": "anp", "page": 28, "level": 4}}, [{"headings_0": {"content": "\u00b0q PoPn.4suo9 yA 0} -Plem els JO Jojem PUB", "page": 28, "level": 3}}, {"headings_1": {"content": "anp", "page": 28, "level": 4}}]], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "yA 0} -PIeM eis JO J2jeMm Pue JO 9ET\u201996E\u201989'T'xON Useq 24}", "metadata": {"headings": [{"headings_0": {"content": "yA 0} -PIeM eis JO J2jeMm Pue JO 9ET\u201996E\u201989'T'xON Useq 24}", "page": 28, "level": 3}}, {"headings_1": {"content": "\u00b0q PoPn.4suo9 yA 0} -Plem els JO Jojem PUB", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dejos", "metadata": {"headings": [{"headings_0": {"content": "dejos", "page": 28, "level": 2}}, {"headings_1": {"content": "yA 0} -PIeM eis JO J2jeMm Pue JO 9ET\u201996E\u201989'T'xON Useq 24}", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Almau yBnou) \u2018saiqeq leuorpuny Aylulsjew pey uolpedsul peYy paoueape JO UO Passaiboid", "metadata": {"headings": [{"headings_0": {"content": "Almau yBnou) \u2018saiqeq leuorpuny Aylulsjew pey uolpedsul peYy paoueape JO UO Passaiboid", "page": 28, "level": 4}}, {"headings_1": {"content": "dejos", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "39% 1", "metadata": {"headings": [{"headings_0": {"content": "39% 1", "page": 28, "level": 3}}, {"headings_1": {"content": "Almau yBnou) \u2018saiqeq leuorpuny Aylulsjew pey uolpedsul peYy paoueape JO UO Passaiboid", "page": 28, "level": 4}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "yp\u0131ym Ujnaj\\s yBnou ydium \u2018saiqeq ygna\u0131s au (%G9) D7 se", "metadata": {"headings": [{"headings_0": {"content": "yp\u0131ym Ujnaj\\s yBnou ydium \u2018saiqeq ygna\u0131s au (%G9) D7 se", "page": 28, "level": 3}}, {"headings_1": {"content": "39% 1", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ou", "metadata": {"headings": [{"headings_0": {"content": "ou", "page": 28, "level": 3}}, {"headings_1": {"content": "yp\u0131ym Ujnaj\\s yBnou ydium \u2018saiqeq ygna\u0131s au (%G9) D7 se", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ou ay ou} syojy og sojoyd", "metadata": {"headings": [{"headings_0": {"content": "ou ay ou} syojy og sojoyd", "page": 28, "level": 6}}, {"headings_1": {"content": "ou", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ">", "metadata": {"headings": [{"headings_0": {"content": "ou ay ou} syojy og sojoyd", "page": 28, "level": 6}}, {"headings_1": {"content": "ou", "page": 28, "level": 3}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EZOT/LO/TE", "metadata": {"headings": [{"headings_0": {"content": "EZOT/LO/TE", "page": 28, "level": 1}}, {"headings_1": {"content": "ou ay ou} syojy og sojoyd", "page": 28, "level": 6}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "EZOZ/EO/EZ", "metadata": {"headings": [{"headings_0": {"content": "EZOZ/EO/EZ", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOT/LO/TE", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "metadata": {"headings": [{"headings_0": {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOZ/EO/EZ", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TOT\u2019ZrS\u2018g6g 99\u20ac\u201980T\u201889T 686'b88'6ZT 9LT'L66'bET S6L'L8\u20ac'61Z'2 \nJo 0\\} 02/SUM/LAION puowly epue\u00dfn JO 7", "metadata": {"headings": [{"headings_0": {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOZ/EO/EZ", "page": 28, "level": 1}}, [{"headings_0": {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOZ/EO/EZ", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Buipeu\u00dfdn OH", "metadata": {"headings": [{"headings_0": {"content": "Buipeu\u00dfdn OH", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "II 1\u00b07-T000/Ez-zz asnoy \u201cIII SHOM/OEG/uady 600/\u20ac202-zz0z/ eunqnyw 30 Ayulsyew je IIIDH /S1J0M/OES/aky ssauisng Pue JO Ayuajew", "metadata": {"headings": [{"headings_0": {"content": "Buipeu\u00dfdn OH", "page": 28, "level": 1}}, {"headings_1": {"content": "EZOZ/TO/zI CLOZ/ET/EZ CZOZ/ET/LT", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SjeqW IIDH Aq Je4Baquy Peyury yes ezelejey epue\u00dfn Iznpunyng suonnjos jeDueuig WOI>n.sU0J Je ZTOZ", "metadata": {"headings": [{"headings_0": {"content": "SjeqW IIDH Aq Je4Baquy Peyury yes ezelejey epue\u00dfn Iznpunyng suonnjos jeDueuig WOI>n.sU0J Je ZTOZ", "page": 28, "level": 2}}, {"headings_1": {"content": "Buipeu\u00dfdn OH", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Yonsn4ysuo> DH SWOUNSSAUT \"PA \\_uolnpn.gsuoy $200/22-1z0z", "metadata": {"headings": [{"headings_0": {"content": "SjeqW IIDH Aq Je4Baquy Peyury yes ezelejey epue\u00dfn Iznpunyng suonnjos jeDueuig WOI>n.sU0J Je ZTOZ", "page": 28, "level": 2}}, {"headings_1": {"content": "Buipeu\u00dfdn OH", "page": 28, "level": 1}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "metadata": {"headings": [{"headings_0": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}, {"headings_1": {"content": "SjeqW IIDH Aq Je4Baquy Peyury yes ezelejey epue\u00dfn Iznpunyng suonnjos jeDueuig WOI>n.sU0J Je ZTOZ", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "-OW OT", "metadata": {"headings": [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Ag piem \\{4197 dno SS21AIaS \nP\u0131em egg SSIlAaS II \npejuoy IT yuomAys [eStuya] PA \ne Aq IH Aq P33S \ne Py 40 307 \nThe Accounting Officer explained:", "metadata": {"headings": [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}, [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}], [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}], [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}], [{"headings_0": {"content": "-OW OT", "page": 28, "level": 4}}, {"headings_1": {"content": "ang UPAY HOM/OES/ EOO0/EZ-ZZOZ/S jes\u0131doA] (N) NOLLINYLSNOD JIVWVYVOI |00y3S \u201cou IM/1AIIN/SIOW Z0000/22-Tz/sy Aq", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(a)", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 29, "level": 2}}, {"headings_1": {"content": "-OW OT", "page": 28, "level": 4}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kataraza Health centre III maternity ward equipment were stored in the staff quarter as the maternity building was being completed at the end of FY22/23; upon completion, equipment was shifted to Maternity ward and installed; both maternity ward and staff quarters are in use currently.", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 29, "level": 2}}, {"headings_1": {"content": "-OW OT", "page": 28, "level": 4}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(b)", "metadata": {"headings": [{"headings_0": {"content": "(b)", "page": 29, "level": 2}}, {"headings_1": {"content": "(a)", "page": 29, "level": 2}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Mbale Health centre II was constructed in FY 2022/2023, funds for equipment, worth 80M were allocated for FY 2023/2024, a supplier has been procured and equipment will be delivered during the course of FY 2023/2024. \nButiiti HC III and Butunduzi HC III maternity wards were procured using UgIFT formula and performance funds, which were inadequate to undertake all works, including furnishing labour suite with work tops for delivered babies and resuscitation. Additional completion works will be undertaken once District receives more funds \nRecommendation \nThe Accounting officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n3.2.4.4 Non-utilisation of facilities after completion (current year 2022/23) \nPhysical inspections of 5 projects implemented revealed that they were completed but not currently utilised. Details are in the table below; \nProject Contract Start date End date Photo Inspection", "metadata": {"headings": [{"headings_0": {"content": "(b)", "page": 29, "level": 2}}, {"headings_1": {"content": "(a)", "page": 29, "level": 2}}, [{"headings_0": {"content": "(b)", "page": 29, "level": 2}}, {"headings_1": {"content": "(a)", "page": 29, "level": 2}}], [{"headings_0": {"content": "(b)", "page": 29, "level": 2}}, {"headings_1": {"content": "(a)", "page": 29, "level": 2}}]], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Amount", "metadata": {"headings": [{"headings_0": {"content": "Amount", "page": 29, "level": 2}}, {"headings_1": {"content": "(b)", "page": 29, "level": 2}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "remarks", "metadata": {"headings": [{"headings_0": {"content": "remarks", "page": 29, "level": 1}}, {"headings_1": {"content": "Amount", "page": 29, "level": 2}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \\| 111 \nUpgrading 607,999,034 12/01/2023 30/08/2023 Completed of Kataraza \nthough not yet HC II to HC \nfunctional since III in the medical 4!", "metadata": {"headings": [{"headings_0": {"content": "remarks", "page": 29, "level": 1}}, {"headings_1": {"content": "Amount", "page": 29, "level": 2}}, [{"headings_0": {"content": "remarks", "page": 29, "level": 1}}, {"headings_1": {"content": "Amount", "page": 29, "level": 2}}]], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bufunjo", "metadata": {"headings": [{"headings_0": {"content": "Bufunjo", "page": 29, "level": 3}}, {"headings_1": {"content": "remarks", "page": 29, "level": 1}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a equipment have", "metadata": {"headings": [{"headings_0": {"content": "Bufunjo", "page": 29, "level": 3}}, {"headings_1": {"content": "remarks", "page": 29, "level": 1}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sub-county", "metadata": {"headings": [{"headings_0": {"content": "Sub-county", "page": 29, "level": 2}}, {"headings_1": {"content": "Bufunjo", "page": 29, "level": 3}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2018\\| not yet been", "metadata": {"headings": [{"headings_0": {"content": "Sub-county", "page": 29, "level": 2}}, {"headings_1": {"content": "Bufunjo", "page": 29, "level": 3}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MOH/Works", "metadata": {"headings": [{"headings_0": {"content": "MOH/Works", "page": 29, "level": 3}}, {"headings_1": {"content": "Sub-county", "page": 29, "level": 2}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "installed.", "metadata": {"headings": [{"headings_0": {"content": "MOH/Works", "page": 29, "level": 3}}, {"headings_1": {"content": "Sub-county", "page": 29, "level": 2}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "/2020-", "metadata": {"headings": [{"headings_0": {"content": "/2020-", "page": 29, "level": 3}}, {"headings_1": {"content": "MOH/Works", "page": 29, "level": 3}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "21/00016", "metadata": {"headings": [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Upgrading 898,547,101 24/11/2022 31/07/2023 Substantially of Mbale HC \ncompleted, II to HC III \nthough not yet functional due to \\| \n\\| lack of \nnewly constructed HC \nConstructio 129,884,984 07/12/2022 12/03/2023 Completed n of a \nthough not yet maternity functional due ward at \nto; poorly done Butunduzi maternity ward- HCII, \nwhich had no", "metadata": {"headings": [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}, [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}], [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}], [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}], [{"headings_0": {"content": "21/00016", "page": 29, "level": 3}}, {"headings_1": {"content": "/2020-", "page": 29, "level": 3}}]], "page": 29, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kye/530/wo", "metadata": {"headings": [{"headings_0": {"content": "Kye/530/wo", "page": 30, "level": 2}}, {"headings_1": {"content": "21/00016", "page": 29, "level": 3}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "slab for delivery rks/2021- \nof babies, no", "metadata": {"headings": [{"headings_0": {"content": "Kye/530/wo", "page": 30, "level": 2}}, {"headings_1": {"content": "21/00016", "page": 29, "level": 3}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "22/0025 by", "metadata": {"headings": [{"headings_0": {"content": "22/0025 by", "page": 30, "level": 3}}, {"headings_1": {"content": "Kye/530/wo", "page": 30, "level": 2}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "water installed Eba \nin the sleuth Business \nroom and no Solutions \nequipment. \nand \nFinancial \nServices \nConstructio 134,997,176 17/12/2022 23/03/2023 Completed Nie Of \nthough not yet maternity functional due ward at \nto; poorly done Butiiti HC \nmaternity ward- III Kyen- \nwhich had no", "metadata": {"headings": [{"headings_0": {"content": "22/0025 by", "page": 30, "level": 3}}, {"headings_1": {"content": "Kye/530/wo", "page": 30, "level": 2}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGIFT/530/", "metadata": {"headings": [{"headings_0": {"content": "UGIFT/530/", "page": 30, "level": 2}}, {"headings_1": {"content": "22/0025 by", "page": 30, "level": 3}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "slab for delivery works/2022 \nof babies, no", "metadata": {"headings": [{"headings_0": {"content": "UGIFT/530/", "page": 30, "level": 2}}, {"headings_1": {"content": "22/0025 by", "page": 30, "level": 3}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "-23/0003 by", "metadata": {"headings": [{"headings_0": {"content": "-23/0003 by", "page": 30, "level": 3}}, {"headings_1": {"content": "UGIFT/530/", "page": 30, "level": 2}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "water installed", "metadata": {"headings": [{"headings_0": {"content": "-23/0003 by", "page": 30, "level": 3}}, {"headings_1": {"content": "UGIFT/530/", "page": 30, "level": 2}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Tropical", "metadata": {"headings": [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "in the sleuth Group 2012 \nroom and no equipment. 1939536661\\} = \\| fT \nNon-utilisation of infrastructure and supplies implies that programs objectives of improving health and education services were not achieved. \nThe Accounting Officer explained that the District Leadership monitored projects undertaken in FY 22/23; the projects of Kataraza Maternity ward, Mbale Maternity ward and staff quarters, Kataraza Staff quarters, Butunduzi Maternity ward and Butiiti Maternity ward were found complete and were commissioned in August 2023. They are currently in use, being utilized. \nProject Contract Start \\| End-date Photos Inspection Amount date remarks \n[Inspected on the Construction of 1,800,000,000 28/04/ Not yet \nKasamba HC III- \n2022 completed(w 19/09/2023. Works MOH- as supposed were on-going UGIFT/WORKS/ to be however a lot 2021- \ncompleted on remained undone 22/00013/6 by \nthe \nlike finishes to the Khalsa", "metadata": {"headings": [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}, [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}], [{"headings_0": {"content": "Tropical", "page": 30, "level": 2}}, {"headings_1": {"content": "-23/0003 by", "page": 30, "level": 3}}]], "page": 30, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/09/2023)", "metadata": {"headings": [{"headings_0": {"content": "30/09/2023)", "page": 31, "level": 3}}, {"headings_1": {"content": "Tropical", "page": 30, "level": 2}}], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "wards, pit latrines", "metadata": {"headings": [{"headings_0": {"content": "30/09/2023)", "page": 31, "level": 3}}, {"headings_1": {"content": "Tropical", "page": 30, "level": 2}}], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Developments", "metadata": {"headings": [{"headings_0": {"content": "Developments", "page": 31, "level": 2}}, {"headings_1": {"content": "30/09/2023)", "page": 31, "level": 3}}], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "yet the contract (U) ltd. extension was ending", "metadata": {"headings": [{"headings_0": {"content": "Developments", "page": 31, "level": 2}}, {"headings_1": {"content": "30/09/2023)", "page": 31, "level": 3}}], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30/09/2023.", "metadata": {"headings": [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Company was paid UGX.579m during the f/ Construction of a 159,657,002 11/01/ Not yet \nContract duration twin staff house \n2022 completed \nexpired but works at Kyankaramata \nwere not yet HC III- completed. Roofing KYEN/530/WOR \npoorly done (roof KS/2021- \nnot closed as seen 22/0023 BY \nin frame 2). The Jamos \nroof leakages have Construction \ncaused sections of Services Ltd. \nthe ceiling to cave in (frame 3). Poor quality works on \nConstruction of a 129,884,984 maternity ward \nat Butunduzi \nHCIII. \ndoors \n23/03/2023 \nCompleted though not yet functional due to; poorly done Kye/530/works/ maternity ward- 2021-22/0025 \nwhich had no slab by Eba Business \nfor delivery of Solutions and \nbabies, no water \nSCHOOL. Phase \nthe 30/04/2023. II. Under \nHowever, at the UGIFT. By \ntime of inspection Mulumba and \n03/10/2023 a lot of Co. Building \nworks remained Construction \nundone. Such as limited \nconstruction of gas \\|\\| chambers and piping of the \u201c\\|\\| science \n\\_\\|\\| laboratories, \n\\| electrical \nfi \\| installation in most \\| buildings among \\| others.", "metadata": {"headings": [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}, [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}], [{"headings_0": {"content": "30/09/2023.", "page": 31, "level": 2}}, {"headings_1": {"content": "Developments", "page": 31, "level": 2}}]], "page": 31, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2,648,365,533", "metadata": {"headings": [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], "page": 32, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.3 Education Development Grant The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. In the year under review, the district received education development grant of UGX. 700,798,224 for the construction of; five (5) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. I designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: 3.3.1 Positive observations I noted the following areas were management had commendable performance; oe All the projects implemented under the program were appropriately screened for likely environmental and social impacts. Environmental and social management plans for the programs were in place as required by the guidelines. All the program activities were incorporated into the LG plans and budget. eo e The budget allocation for grant activities was conducted in line with the grant guidelines and no ineligible activities were funded. The grant received all the budgeted funds of UGX.700, 798,224. These funds were e appropriately absorbed on program activities. eo All program procurements were undertaken in line with the requirements of the 3.3.2.1 Selection of schools/projects for Education Development grant Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. I noted that the District does not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. Inconsistencies in selection of projects/schools for works affects the quality of education of pupils/students in the unselected disadvantaged schools. The Accounting Officer explained that there is a draft asset register of education facilities which needs to be completed for guidance in the planning. Going forward the asset register is going to be finalised that will reflect all assets in their condition. Recommendation The Accounting Officer should put in place and maintain an up to date register of education facilities and their condition. 3.3.2.2 Failure by internal Auditors to audit education development grants Projects/programs Section 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 also", "metadata": {"headings": [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}, [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}]], "page": 32, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \u2014 -", "metadata": {"headings": [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], "page": 33, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "SN Category Activity [Bene Actual quantity quantity 1 Capital Development (micro Installation of irrigation 51 43 scale irrigation equipment) equipment \n2 Complementary services Training of farmers \nNot Not", "metadata": {"headings": [{"headings_0": {"content": "2,648,365,533", "page": 32, "level": 3}}, {"headings_1": {"content": "30/09/2023.", "page": 31, "level": 2}}], "page": 34, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 34, "level": 2}}, {"headings_1": {"content": "2,648,365,533", "page": 32, "level": 3}}], "page": 34, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Setting up demo farms 0 0 \nI designed audit procedures to assess whether the utilization of the Micro-scale irrigation program was done in accordance with the program guidelines. \nThe following were my observations; \n3.4.1 Positive observations \nI noted the following areas where management had commendable performance; \nec All program funds for the financial year were spent on eligible and allowable expenditures. No ineligible expenditures were incurred. \ne All contracts were awarded in line with the grant guidelines and the PPDA", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 34, "level": 2}}, {"headings_1": {"content": "2,648,365,533", "page": 32, "level": 3}}, [{"headings_0": {"content": "quantified quantified", "page": 34, "level": 2}}, {"headings_1": {"content": "2,648,365,533", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantified quantified", "page": 34, "level": 2}}, {"headings_1": {"content": "2,648,365,533", "page": 32, "level": 3}}], [{"headings_0": {"content": "quantified quantified", "page": 34, "level": 2}}, {"headings_1": {"content": "2,648,365,533", "page": 32, "level": 3}}]], "page": 34, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], "page": 34, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe Farmers were provided with training and technical support by the suppliers of the irrigation equipment during the warranty period. \n3.4.2 Areas of improvement \nI noted the following areas where the district needs improvement; \n3.4.2.1 Planning \nParagraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that; \nThe Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) e \ncapital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \ne The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \nThe share of the grant for complementary services will be spent on the expenditure e \nMain ~ ~-Expenditure Threshold as Actual \nApproved \nVariance ~-\\} Audit- >~-- Items per the percentage budget (UGX) remark guidelines (budget) (A-B) \na) (By)", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}, [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}], [{"headings_0": {"content": "regulations.", "page": 34, "level": 1}}, {"headings_1": {"content": "quantified quantified", "page": 34, "level": 2}}]], "page": 34, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 35, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Capital 75% 83 Over", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 35, "level": 1}}, {"headings_1": {"content": "regulations.", "page": 34, "level": 1}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Deal", "metadata": {"headings": [{"headings_0": {"content": "Deal", "page": 35, "level": 5}}, {"headings_1": {"content": "__", "page": 35, "level": 1}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Deal", "page": 35, "level": 5}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allocation \n(micro \nscale", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Deal", "page": 35, "level": 5}}, [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Deal", "page": 35, "level": 5}}]], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 35, "level": 2}}, {"headings_1": {"content": "Development", "page": 35, "level": 3}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Comer quipment \n\u2014 25% 544,695,677 Under services \nAllocation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 35, "level": 2}}, {"headings_1": {"content": "Development", "page": 35, "level": 3}}, [{"headings_0": {"content": "irrigation", "page": 35, "level": 2}}, {"headings_1": {"content": "Development", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "per", "metadata": {"headings": [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \nIrregular budget allocations may affect the effective provision of Micro irrigation services as planned. \nThe Accounting Officer explained that the initial budget of 2,178,782,709 was prepared in line with the program grant guidelines with UGX 1,634,087,032 (75%) as capital development and UGX 544,695,677 (25%) as complementary. However, the supplementary budget of UGX 1,225,529,204 (which was unspent) was totally for capital development that changed the whole budget allocation criteria thus causing the allocation to change to 83% and 17% for capital and complementary respectively. \nRecommendation \nThe Accounting Officer should always allocate funds for capital development and complementary activities based on the program expenditure guidelines. \n3.4.2.2 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}, [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}], [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}], [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}], [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}], [{"headings_0": {"content": "per", "page": 35, "level": 4}}, {"headings_1": {"content": "irrigation", "page": 35, "level": 2}}]], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o The District received UGX. 3,370,467,939 out of UGX.3, 404,311,913 budgeted (99%) resulting into a shortfall of UGX. 33,843,974 (0.1%). Out of the funds received, UGX. 1, 104,468,893 was spent on capital developments while UGX. 420,765,870 (13%) on complementary activities. \noe Out of the total program receipts of UGX.3,370,467,939, UGX.1,525,234,763 (55%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.1,845,233,176(45%). Details are in the table below. \nItem Revised budget Warrants/ Total Variance % \nI undertook inspection on-the 25/September/2023 to -ascertain the extent of \u00b0 \nservice delivery and noted that the District had installed 51 out of the 59 planned irrigation equipment. \nAs a result of the budget short falls key program activities such as installation of irrigation equipment to farmers and monitoring were not implemented and negatively impacts on the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}, [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}], [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}], [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}], [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}]], "page": 35, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The Accounting Officer attributed the under absorption to; \nFew suppliers of irrigation equipment. There were only five (5) prequalified UgIFT \u00b0 \nirrigation equipment suppliers and these were shared amongst 10 Districts in Cluster one. The work load became too much and could not handle all the sites in different Districts at the same time. \nHigh rate of farmer co-funding. The farmer co-funding of 25% is too high for an \u00b0 \naverage farmer and this has greatly impacted on program performance since the procurement process is triggered upon a farmer having fully met the co-funding obligation. \nLate release of revoted funds (UGX 1,057,364,704) that were unspent in FY \u00b0 \n2021/22. These were released in the last month of the FY 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 35, "level": 1}}, {"headings_1": {"content": "per", "page": 35, "level": 4}}], "page": 36, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], "page": 36, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should enhance mobilization, awareness and training of farmers to co-fund the program. The accounting officer should also liaise with other stake holders such as the MAAIF to ensure that contractors are given workloads they can easily manage. The Accounting should also liaise with the MoFPED with the objective of ensuring the timely release of program funds. 3.4.2.3 Implementation of the Micro irrigation program Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; oe Farmer awareness raising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF. e The approved farmer deposits the co-payment to the LG General Fund Account. Farmer's co-funding are budgeted, managed and accounted for using Government systems. mobilization, awareness, farm -visits;- demonstrations and farm field schools as required by the guidelines. e The monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. e Eight (08) planned irrigation equipment had not been delivered to selected farmers who had paid the co-funding. The Accounting Officer explained that W&S Consult International was a major supplier but had acquired a lot of work from other districts and could not install all the sites in time due to limited human and financial capital. However, the District has since followed up and Five (5) sites have been completed and the remaining three (3) works are ongoing. Recommendation The Accounting Officer should liaise with relevant stakeholders to ensure that all suppliers are properly vetted and reviewed to ensure that they have adequate capacity to undertake the procurements awarded. 3.5 REVIEW OF KYENJOJO DISTRICT HOSPITAL OPERATIONS 3.5.1 Budget performance The Hospital budgeted to receive UGX.558, 107,532 but received UGX.481, 848,341 resulting in a shortfall of UGX.76, 259,191. This implies that 86.3% of the budget was funded representing a short fall of 13.6%. Out of the total receipts of UGX.481, 848,341 for the financial year, UGX. 485,721,077 was spent resulting in an over expenditure of UGX. 3,872,736. The Accounting Officer attributed the under release the shortfall to non-realization of the anticipated RBF funds from URMCHIP in FY 2022/2023. And the over expenditure of UGX. 3,872,736 was attributed to balances carried forward from the previous financial period. Recommendation The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- \\- \\_ \\_ Bu \\_", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], "page": 37, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "(a) Limited Storage Space \nmi a iin \nThe storage area for drugs was small and medicines were congested with some medicines on the floors instead of pallets and boxes leaning on walls. The stores i not well lit and appropriately ventilated a \nas per the pictures below; \nN \nii Ei \\| \nCongestion noted in the drug store \nCongestion noted in the drug store \nFurther, poor storage conditions for drugs may result into loss of potency or degradation of products that may harm patients. \nThe Accounting Officer explained that a Health facility stores needs assessment was under taken country wide by Ministry of Health in Liaison with Accounting Officers in the country, in February 2022. A report was made and submitted to MOH, District awaiting availability and allocation of funds from MOH. We hope funding will be provided for the expansion of the stores.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 3}}, {"headings_1": {"content": "following;", "page": 35, "level": 1}}]], "page": 38, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], "page": 38, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the relevant Authorities to provide additional funding for the hospital to secure additional storage space to ensure that all EMHS are securely stored in appropriate storage facilities/conditions. \n(b) Delayed delivery of drugs \nExamination of stores records revealed that management experienced delays in delivery of medicines and sundries to the hospital by National Medical Stores. The Table below refers. \nDate ordered \nOrder deadline \nDelivery deadline Dates delivered Lead time (delays) \nCycle 1(13/7/2022) \\| 27/7/2022 2/9/2022 \"26/9/2022 \\| 24 days \\| \nThe Accounting Officer explained that the NMS was contacted and a-delivery schedule for FY 2023/2024 was amended to ensure improved delivery of drugs to hospital and health facilities \nRecommendation \nThe Accounting Officer should engage National Medical Stores for enhancement of timely delivery of drugs and medical supplies to the Hospital. \n(c) Expired Drugs \nAccording to chapter 8 of the Uganda Essential Medicines and Health Supplies Management Manual (EMHS) 2018, medicines and Health supplies do have limited shelf lives. Standard treatment guidelines, laboratory testing protocols and morbidity patterns often change, therefore it can be expected that some medicines may not be used before expiry. Health workers can limit stock expiry by closely monitoring expiry dates and taking the appropriate action to redistribute stock when necessary. \nExamination of end-of-year stock balances for essential medicines revealed that the hospitals had expired drugs which were kept in the stores instead of being returned to NMS for appropriate handling. The expired drugs are included in the table below; \nDrug Quantity Purpose ofthedrug Aceton = \\| \\_ \n\u201aAlcohol . \\_ Lab reagent \\_\\_\\_ 3 litres \nee Neitral 3 litres \n. abreagent abreagent FieldstainA stain A 1 litre \nLab reagent \nABC/3TC 7 tins Art drug", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 36, "level": 3}}]], "page": 38, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "300/600 mg", "metadata": {"headings": [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], "page": 39, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tabs 220 \nFurthermore, Management did not provide the values of the expired drugs. Equally, management did not budget for the disposal of the expired drugs. \nExpiry of stocks leads to financial loss and poor service delivery to the public. \nThe Accounting Officer explained that the majority of the expiries are due to change in the drug regimens of patients especially for the ARV\u2019s. The Ministry of Health gave \n: delivered as per appendix 8b) for cycle 5 and yet their cost cf: UGX. 71,000,000= was charged against the hospital budget \nDrug stock-outs are not only detrimental to the life of patients who need these drugs but also erode patients\u2019 confidence in the public health care system, which may lead them to seek inappropriate and expensive alternative health care services elsewhere. \nManagement response \nThe Accounting Officer explained that following the NMS commitment that a tune of un-utilized funds totalling UGX.175,814,243 /= IN FY 2022/2023 would be rolled to FY 2023/2024; Kyenjojo District has modified the procurement plan with NMS for FY 2023/2024 to accommodate unspent balances in FY 22/23 and will track expenditure to ensure funds are utilized by ordering.", "metadata": {"headings": [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}, [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}], [{"headings_0": {"content": "300/600 mg", "page": 39, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 2}}]], "page": 39, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "300/600 mg", "page": 39, "level": 3}}], "page": 40, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should continue liaising with the relevant stake holders to ensure timely release of all the needed drugs. \n3.5.4 Understaffing in Health Facilities \nSection 2.4 of Ministry of Health Service Standards and Service Delivery Standards for The Health Sector July 2016, provides that details of staffing per level will be according to the Approved Staffing Norms of Ministry of Public service detailing out the staff structures that need to be adequately filled for efficient and effective service delivery. Section 3.5.2. of the Health Sector Service Standards& Service Delivery Standards 2016, the Hospital Staffing level should be up to 95% of the recommended minimum staffing norms. \nI noted that despite the hospital having an approved structure of 190 positions, only 135 representing (71%) are filled and 82 (29%) positions remain vacant. \nInadequate staffing results in heavy workloads and exploitation of existing staff, creates job related stress which negatively affects the quality-of-service delivery to the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "300/600 mg", "page": 39, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "300/600 mg", "page": 39, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "300/600 mg", "page": 39, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 2}}, {"headings_1": {"content": "300/600 mg", "page": 39, "level": 3}}]], "page": 40, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], "page": 40, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that 15 vacancies of the 55 un-filled are nursing assistant positions that were phased out and cannot be filled. \nKyenjojo District made a 3years recruitment plan and submitted it to Ministry of Public", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}, [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}]], "page": 40, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00b0 An assessment of medical: equipment in the District hospital focusing on the\u2018 functionality and availability of medical equipment and maintenance of the same revealed that; the District hospital did not plan or even carry out regular maintenance of the medical equipment basing on analysed equipment data such as usage statistics and dates of previous maintenance. Consequently, this may lead to persistent breakdown of equipment and prolonged down time which would affect service delivery in terms of reliability and quality of health care and increased repair costs. \nThe Accounting Officers attributed the failure to carry out regular medical equipment maintenance to; reliance on one regional maintenance workshop and lack of spare parts and accessories. \nI noted that a number of critical medical equipment had been faulty for quite a long time without repair and or replacement of their spare parts rendering them redundant such as the dental chair in pictures below which is due for boarding off. \n=A IN +X N \n= \n\\\\ \nrs \nN \nNEN \n> \nBr \n; \ns \n2 3 \n3.5.6 Non-functioning equipment \nSection 5.17 of the Health Sector Service Standards and service delivery standards 2016, requires that medical equipment is made available and properly maintained. \nI observed that the Hospital had an incinerator that was non-functional as per the pictures below; \nAn enclosed \nFe incinerator not yet een \na \nput to use by the hospital \nTemporary storage area for medical waste before it\u2019s picked up by green label company \nAs a result, medical waste was not being destroyed at the hospital. \nAn interaction with hospital management revealed that construction of the incinerator started in May 2023 and it\u2019s not yet handed over to hospital management. \nThe Accounting Officer explained that Kyenjojo General Hospital has made an equipment plan for the FY 2023/2024 that will be followed to ensure equipment is well maintained. The Non-functional Dental chair at Kyenjojo General Hospital was a donated second used one, the District procured a new and functional one, and the old one will be boarded off \nThe District will follow up to ensure that the new incomplete incinerator, being constructed with support from Ministry of Health, gets completed and utilized.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}, [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}], [{"headings_0": {"content": "community.", "page": 40, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 2}}]], "page": 41, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], "page": 42, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to engage the contractor to ensure that the incinerator is completed and put to the intended use. \n3.5.7 Hospital land \nI observed that land where the Hospital premises are located is approximately 9 acres which has no land title registered in the Hospital name which may result into encroachment, disputes and loss of public land. \nAn interaction with management revealed a preliminary survey had been done by district authorities although no title is issued to the hospital yet. \nThe Accounting Officer explained that Kyenjojo District shall allocate resources in FY 2024/2025 to ensure the Hospital land title in acquired. \nci Pa \nA recently completed ~ \n\u201a\\|", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "community.", "page": 40, "level": 1}}]], "page": 42, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sg", "metadata": {"headings": [{"headings_0": {"content": "Sg", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|\\| radiology unit awaiting", "metadata": {"headings": [{"headings_0": {"content": "Sg", "page": 43, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Le", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 43, "level": 3}}, {"headings_1": {"content": "Sg", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "=\\| installation of the x-ray", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 43, "level": 3}}, {"headings_1": {"content": "Sg", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "eS |", "metadata": {"headings": [{"headings_0": {"content": "eS |", "page": 43, "level": 5}}, {"headings_1": {"content": "Le", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "machine to be operational \n1 \nNT \u201c1 A dilapidated staff house", "metadata": {"headings": [{"headings_0": {"content": "eS |", "page": 43, "level": 5}}, {"headings_1": {"content": "Le", "page": 43, "level": 3}}, [{"headings_0": {"content": "eS |", "page": 43, "level": 5}}, {"headings_1": {"content": "Le", "page": 43, "level": 3}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RE", "metadata": {"headings": [{"headings_0": {"content": "RE", "page": 43, "level": 3}}, {"headings_1": {"content": "eS |", "page": 43, "level": 5}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\ > Bee housing hospital staff", "metadata": {"headings": [{"headings_0": {"content": "\\ > Bee housing hospital staff", "page": 43, "level": 3}}, {"headings_1": {"content": "RE", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "=-|", "metadata": {"headings": [{"headings_0": {"content": "=-|", "page": 43, "level": 1}}, {"headings_1": {"content": "\\ > Bee housing hospital staff", "page": 43, "level": 3}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ALL", "metadata": {"headings": [{"headings_0": {"content": "ALL", "page": 43, "level": 1}}, {"headings_1": {"content": "=-|", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "x \npated \nSa", "metadata": {"headings": [{"headings_0": {"content": "ALL", "page": 43, "level": 1}}, {"headings_1": {"content": "=-|", "page": 43, "level": 1}}, [{"headings_0": {"content": "ALL", "page": 43, "level": 1}}, {"headings_1": {"content": "=-|", "page": 43, "level": 1}}], [{"headings_0": {"content": "ALL", "page": 43, "level": 1}}, {"headings_1": {"content": "=-|", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "feo \na \n= \nee \ni \noo Un ee ae \nA dilapidated \nwater tank \u2014 = \n&", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}, [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}], [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}], [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}], [{"headings_0": {"content": "en", "page": 43, "level": 2}}, {"headings_1": {"content": "ALL", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ei", "metadata": {"headings": [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u00b0 2? = \nfor one of the staff houses \nr \u00a2 ro == \n\\| i ee Seal \n\\| Re i Foe \nAlt ee \\| \n2 \n\\| \\| z", "metadata": {"headings": [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}, [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}], [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}], [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}], [{"headings_0": {"content": "ei", "page": 43, "level": 2}}, {"headings_1": {"content": "en", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "EEA", "metadata": {"headings": [{"headings_0": {"content": "EEA", "page": 43, "level": 4}}, {"headings_1": {"content": "ei", "page": 43, "level": 2}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \u2014 A dilapidated kitchen \n\u00a3", "metadata": {"headings": [{"headings_0": {"content": "EEA", "page": 43, "level": 4}}, {"headings_1": {"content": "ei", "page": 43, "level": 2}}, [{"headings_0": {"content": "EEA", "page": 43, "level": 4}}, {"headings_1": {"content": "ei", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "FL", "metadata": {"headings": [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "> \n~\\_ \n\\|\\| section of the staff house \n\u2014 \n3.5.9 Status of-non-medical-equipment we ee tomes \n\u00ae \nOld generator not in use as it is unable to load the whole hospital system \nHilux Pick up UG2969M due for disposal \nThe Accounting Officer explained that District board of survey 2022/2023 captured the old pick up UG 2969M for boarding off. Recommendation for transfer of the old Generator to lower health facility will be followed", "metadata": {"headings": [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}, [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}], [{"headings_0": {"content": "FL", "page": 43, "level": 1}}, {"headings_1": {"content": "EEA", "page": 43, "level": 4}}]], "page": 43, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], "page": 44, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the generator is transferred to a lower health centre since it is still functional while the double cabin pick up should be boarded off to avoid further deterioration of its condition \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 audit of the financial \nis to read the Other \n\u2018Guide, 2018 and for such internal control as management determines necessary to enable the ~ preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG\u2019s 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": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], "page": 45, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "o Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control. eo Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's 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\u2018 or conditions may cause the DLG to fail to deliver its mandate. From the matters-communicated with the Accounting Officer, I determine those matters-that - were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}]], "page": 45, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00b0 All the 167 SACCOS in the district received the PDM revolving funds with each SACCO receiving ugx.100, 000,000 as planned. I sampled 10 SACCOS and noted that they had accounted for the PRF as required. UGX.167, 000,000 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation. I noted that all the 10 PDM SACCOs had disbursed UGX. 1,000,000,000 to beneficiaries. The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects. There was a training and orientation of master trainers who were to train other cadres in the functionality and operation of the PDM. I also noted that a training of the Training of Trainers (TOT) and Core PDM implementation teams at HLG level had been undertaken. There was a training of local experts who comprised of Parish chiefs, CDO\u2019s, Commercial Officers and Extension officers. The 10 SACCOs which were sampled for the audit were registered under the Cooperative Societies Act to ensure the legality of the organisation. For the 10 SACCOS which were sampled had signed the financing agreement prior to receiving the Parish Revolving Fund (PRF) as required by paragraph 3.10 of the PDM user handbook. For the 10 sampled SACCOS, the Accounting Officer had submitted the attestation forms to the PDM secretariat as required. General meetings were held in all the sampled SACCOS, a leadership vetting committee was elected and inaugurated. All the SACCO members were trained on the proper implementation of PDM activities. The SACCO bank accounts were operating normally as required by the PDM manual. All the Enterprise groups in the sampled SACCOS had been registered by the Community Development Officers at the sub county as Community Based 4.2.1 Failure to align LG budgets to the-PDM- = Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. A review of the District budget and work plans revealed that out of the 7 priorities received from 10 sampled Parishes, none of them were incorporated in the district\u2019s budget/work plan. I further noted that 2 out of 7", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 2}}, {"headings_1": {"content": "FL", "page": 43, "level": 1}}]], "page": 47, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "metadata": {"headings": [{"headings_0": {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "page": 48, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 2}}], "page": 48, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Secretariat.", "metadata": {"headings": [{"headings_0": {"content": "Secretariat.", "page": 48, "level": 2}}, {"headings_1": {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "page": 48, "level": 2}}], "page": 48, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "This was attributed to the failure by the District core team to align the district work- plans with the PDM implementation interventions. \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that during presentation of budget Conference reports to Lower Local Government stakeholders, Sub-Counties and Town Councils have been advised to always include PDM priorities in the reports for approval and onward submission to the district for inclusion/incorporation in the district\u2019s budget and work plans.", "metadata": {"headings": [{"headings_0": {"content": "Secretariat.", "page": 48, "level": 2}}, {"headings_1": {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "page": 48, "level": 2}}, [{"headings_0": {"content": "Secretariat.", "page": 48, "level": 2}}, {"headings_1": {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "page": 48, "level": 2}}], [{"headings_0": {"content": "Secretariat.", "page": 48, "level": 2}}, {"headings_1": {"content": "implemented by District were submitted accordingly by the Accounting Officer to the PDM", "page": 48, "level": 2}}]], "page": 48, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 48, "level": 3}}, {"headings_1": {"content": "Secretariat.", "page": 48, "level": 2}}], "page": 48, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties/ MDAs are incorporated in the district's budget and work plans. \n4.2.2 Delayed disbursement of funds to PDM SACCOs \nPara.10 (v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 48, "level": 3}}, {"headings_1": {"content": "Secretariat.", "page": 48, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 48, "level": 3}}, {"headings_1": {"content": "Secretariat.", "page": 48, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 48, "level": 3}}, {"headings_1": {"content": "Secretariat.", "page": 48, "level": 2}}]], "page": 48, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "foe. | Month", "metadata": {"headings": [{"headings_0": {"content": "foe. | Month", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 3}}], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "~- = =-[-Rio, of SACCOs that received\u2019PRF 1 jo 0 2 \nOctober November \nLate disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "foe. | Month", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 3}}, [{"headings_0": {"content": "foe. | Month", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 3}}], [{"headings_0": {"content": "foe. | Month", "page": 49, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 48, "level": 3}}]], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 49, "level": 1}}, {"headings_1": {"content": "foe. | Month", "page": 49, "level": 2}}], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 49, "level": 1}}, {"headings_1": {"content": "foe. | Month", "page": 49, "level": 2}}], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with MoFPED to ensure timely release of funds. \n4.2.3 Review of Governance Structures. \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & -", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}]], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that; \no The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. The PDC to oversee and coordinate the development activities within the Parish, e \nmobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommillees and pass resolutions. \n\u201aI reviewed the existence and functionality of the PDM governance: structures at the District, Parish and SACCO level and made the following observations; \nGovernance Observations Management Response structure \n\\| e The District did not prepare \\| \nThe Officer explained", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 49, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 49, "level": 1}}]], "page": 49, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], "page": 50, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Implementation quarterly performance reports that a functional PDM HLG core Teams \nas evidence of functionality. implementation team exists comprising of the Chief Administrative Officer, District Production Officer (DPO), District Commercial Officer (DCO), District Planner (DP) and District Community Development Officer (DCDO). Other members are also co-opted on the core team: District Agriculture Officer, District Veterinary Officer, District ICT Officer, Senior Commercial Officer, Principal Commercial Officer, District Tourism Officer and Commercial \nOfficer in charge of Emyooga. Parish \noe The PDCs were fully constituted The Accounting Officer explained Development as per the guideline. \nthat the PDC\u2019s have been Committees \ne Did not prepare parish priorities advised to always \nprepare \nParish (PDC) and action plans in the \npriorities and action plans for prescribed format showing \ncategory, name of priorities, incorporation in district budget quantity, location and expected and work plans. During Budget date of implementation. Refer Conference meeting for Toro to Appendix 5b \nregion in Kabarole District, the eThe PDC prepared quarterly issue of limited budget to PDC performance reports. \nactivities and no budget for e Funding received of \nadministrative costs under PDM UGX.250,000 per quarter was \ninadequate to facilitate the to enable various stakeholders activities of the PDC. \nmonitor and follow up proper implementation of PDM activities", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 50, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 3}}]], "page": 50, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "training of the PDM SACCO inaugurated 'vetting committee", "metadata": {"headings": [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], "page": 51, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "members during the meeting. \nmembers after the training as o By the time of the first general guided by the PDM secretariat. meeting, 10 PDM SACCOs had \nalready received funds. Refer to \nAppendix 5c \nSACCO \nI noted that in all the 10 sampled The Accounting Officer explained Committees \nSACCOs, only two committees\u2019 i.e. that following the disbursement and \nSub Supervisory and Executive of PRF to selected households Committees committees and one (01) this FY, all SACCO committees subcommittee i.e. Loan \nhave been advised to be active Subcommittee were functional. \nThe four (04) subcommittees and functional to ensure proper were not functional i.e., utilization of PRF as per the set Production sub Committee, guidelines. \nMarketing sub Committee, \nBusiness Development services \nsub Committee and Finance and \ninvestment sub Committee. Refer \nto Appendix 5d \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nRecommendation \nThe Accounting Officer should organise more trainings on the roles and importance of these committees in the implementation of PDM and organise elections for missing committee and sub committees. The Accounting Officer should also engage the relevant authorities for sufficient facilitation of PDCs and SACCO Boards. \n4.2.4 Review of Training Implementation Activities. \nParagraph 27 of PDM ALG Guide for Supporting HH & EGs in Accessing Loans under - \nPRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \noe After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT", "metadata": {"headings": [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}, [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}]], "page": 51, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- workshops at each of the 177 Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and", "metadata": {"headings": [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], "page": 51, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- \\|-Nature of Observations", "metadata": {"headings": [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 5}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 52, "level": 3}}, {"headings_1": {"content": "training of the PDM SACCO inaugurated 'vetting committee", "page": 51, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 52, "level": 3}}, {"headings_1": {"content": "Management", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "training \nSE Sees MEETS sen \nSe TE Se TS", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 52, "level": 3}}, {"headings_1": {"content": "Management", "page": 52, "level": 3}}, [{"headings_0": {"content": "Response", "page": 52, "level": 3}}, {"headings_1": {"content": "Management", "page": 52, "level": 3}}]], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Training of I observed that in 5 Parishes \\|The Accounting Officer Household and (SACCOs) training of households and explained that the training of", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 52, "level": 3}}, {"headings_1": {"content": "Management", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Enterprise", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 52, "level": 2}}, {"headings_1": {"content": "Response", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "enterprise group leaders was not} households and Enterprise", "metadata": {"headings": [{"headings_0": {"content": "enterprise group leaders was not} households and Enterprise", "page": 52, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Group Leaders carried out. Refer to Appendix 5 group leaders on Cost", "metadata": {"headings": [{"headings_0": {"content": "enterprise group leaders was not} households and Enterprise", "page": 52, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(e).", "metadata": {"headings": [{"headings_0": {"content": "(e).", "page": 52, "level": 2}}, {"headings_1": {"content": "enterprise group leaders was not} households and Enterprise", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Benefit Analysis (CBA) is being implemented by Sub- County Extension Officers", "metadata": {"headings": [{"headings_0": {"content": "(e).", "page": 52, "level": 2}}, {"headings_1": {"content": "enterprise group leaders was not} households and Enterprise", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Agricultural", "metadata": {"headings": [{"headings_0": {"content": "(Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "(e).", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Extension", "metadata": {"headings": [{"headings_0": {"content": "(Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "(e).", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Officers,", "metadata": {"headings": [{"headings_0": {"content": "Officers,", "page": 52, "level": 3}}, {"headings_1": {"content": "(Agricultural", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 52, "level": 3}}, {"headings_1": {"content": "Officers,", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development Officers, and Parish Chiefs). Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 52, "level": 3}}, {"headings_1": {"content": "Officers,", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 52, "level": 2}}, {"headings_1": {"content": "Community", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Officers", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 52, "level": 2}}, {"headings_1": {"content": "Community", "page": 52, "level": 3}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(CDOs) Agricultural", "metadata": {"headings": [{"headings_0": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "Development", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Extension Officers, Parish Chiefs were all first trained on Cost Benefit Analysis and visioning to become TOTS. \nLack of training on household visioning and enterprise analysis may ultimately deter the socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live. \nThe Accounting Officer explained that the training of households and Enterprise group leaders on Cost Benefit Analysis (CBA) is being implemented by Sub-County Extension Officers (Agricultural Extension Officers, Community Development Officers, and Parish Chiefs). Community Development Officers (CDOs) Agricultural Extension Officers, Parish Chiefs were all first trained on Cost Benefit Analysis and visioning to become TOTS.", "metadata": {"headings": [{"headings_0": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "Development", "page": 52, "level": 2}}, [{"headings_0": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "Development", "page": 52, "level": 2}}], [{"headings_0": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}, {"headings_1": {"content": "Development", "page": 52, "level": 2}}]], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the training of households and enterprise group leaders is carried out in all enterprise groups consistently and regularly. \n4.2.5 Registration of PDM SACCOs and Enterprise \nmembers of the Group)\u2019shall be sent to the Chairperson of the PDM SACCO and to the DCO. \n\u00a9 A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson of PDM SACCO shall from time to time update the PDM Member e \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \no The AO shall submit an Attestation Form to confirm that the PDM SACCO was \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 52, "level": 3}}, {"headings_1": {"content": "(CDOs) Agricultural", "page": 52, "level": 2}}]], "page": 52, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management Response", "metadata": {"headings": [{"headings_0": {"content": "Management Response", "page": 53, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 52, "level": 3}}], "page": 53, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], "page": 53, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| EEE EEE. EEE en Licensing of PDM eI noted that there were no The Accounting Officer SACCOs Under the SACCOs licensed to take on explained that they are still Microfinance \nthe business of providing awaiting guidance from the Institutions Money \nfinancial services in Kyenjojo MOFPED and MoLG on how to Lenders Act \nDLG as per the requirement undertake the process of of the law. Appendix 5(f) licensing PDM SACCOs \nrefers \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nRecommendation \nThe Accounting Officer should ensure that all the SACCOS are licenced as per the Microfinance Institutions Money Lenders Act. \n4.2.6 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish \nmodel users handbook under the \nexample Purchase orders; Signed Contract/agreement, @riginal invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, e \nbe a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish e \nDevelopment Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under e \nthe Uganda Agriculture Insurance Scheme (UAIS). I made the following observations; \nSN Activity Observations Management Response \\_\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}, [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}]], "page": 53, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Selection \nand \ne All the 10 parishes The Accounting Officer explained Implementation of \ndid not select that sensitizations on proper", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 53, "level": 1}}, {"headings_1": {"content": "Management Response", "page": 53, "level": 3}}], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 54, "level": 2}}, {"headings_1": {"content": "registration", "page": 53, "level": 1}}], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "flagship projects utilization of PRF on\\_ prioritized", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 54, "level": 2}}, {"headings_1": {"content": "registration", "page": 53, "level": 1}}], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 54, "level": 2}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 54, "level": 2}}], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "contrary to the projects by all stakeholders at", "metadata": {"headings": [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "guidelines. various fora is ongoing. e All the 10 parishes Beneficiaries of PRF have been selected flagship advised to conduct monthly projects that were meetings for members to share inconsistent with experiences and challenges. the LG selected Frequent visits among priority beneficiaries of PRF are also commodities. encouraged like the way VSL e 11 out of 20] operate. farmer enterprises/house holds implemented projects that are not from the priority commodity list. Refer to Appendix 5 (g Insurance Policy for I noted that all the 11 PRF The Accounting Officer explained Farming Enterprises. beneficiaries who carried that since the selected households out farming enterprises in have received PRF, farming 8 PDM SACCOs did not enterprises will be mobilised to obtain agricultural obtain agricultural insurance insurance policies from policies from UAIS per the 4.2.7 Utilization of PRF at Household Level. en \u201c Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. a) Physical Inspection of Household Project Implementation I reviewed loan files and carried out physical inspections where I observed that 4 beneficiaries in 2 PDM SACCOs had implemented different projects. Details are in Appendix 5 (i) Failure to implement projects undermines the achievement of PDM objectives The Accounting Officer explained that frequent sensitizations of beneficiaries of PRF on proper implementation/utilization of RF through Local Radio talk shows, community meetings monthly meetings for all members will always be emphasized. This will help reduce the implementation challenges identified. Recommendation The Accounting Officer should engage the beneficiaries so that funds are re-invested into the approved projects. 4.3 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL The Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. In the FY 2022/2023, Parliament appropriated", "metadata": {"headings": [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}, [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}]], "page": 54, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.5 Positive observations I noted the following areas were the District had commendable performance; e All the 167 SACCOS in the district received the PDM revolving funds with each SACCO receiving UGX.100, 000,000 as planned. I sampled 10 SACCOS and noted that they had accounted for the PRF as required. UGX.167, 000,000 meant for PDM Administrative and Coordination activities was e utilized for the intended purpose and supported by relevant documentation. \u00b0o The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects. There was a training and orientation of master trainers who were to train other e cadres in the functionality and operation of the PDM. I also noted that training of the Training of Trainers (TOT) and Core PDM implementation teams at HLG level had been undertaken. e There was a training of local experts who comprised of Parish chiefs, CDO's, Commercial Officers and Extension officers. e The 10 SACCOs which were sampled for the audit were registered under the Cooperative Societies Act to ensure the legality of the organisation. For the 10 SACCOS which were sampled had signed the financing agreement prior e to receiving the Parish Revolving Fund (PRF) as required by paragraph 3.10 of the PDM user handbook. For the 10 sampled SACCOS, the Accounting Officer had submitted the attestation e forms to the PDM secretariat as required. oe General meetings were held in all the sampled SACCOS, a leadership vetting committee was elected and inaugurated. All the SACCO members were trained on the proper implementation of PDM activities. \\*,6.1.1 Failure to align LG budgets to the PDM Revolving F (PRE) Paragraph 1.7 of the Users Handbook for the Parish Fund under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. A review of the District budget and work plans revealed that out of the 7 priorities received from 10 sampled Parishes, none of them were incorporated in the district\u2019s budget/work plan. I further noted that 2 out of 7 priorities were supposed to be implemented by District which were submitted accordingly by the Accounting Officer to the PDM Secretariat. This was attributed to the failure by the", "metadata": {"headings": [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}, [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}], [{"headings_0": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, {"headings_1": {"content": "Projects", "page": 54, "level": 2}}]], "page": 56, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "functionality.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 58, "level": 1}}, {"headings_1": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}], "page": 58, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "This negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nThe Accounting Officer explained that a functional PDM HLG core implementation team exists comprising of the Chief Administrative Officer, District Production Officer (DPO), District Commercial Officer (DCO), District Planner (DP) and District Community Development Officer (DCDO). Other members are also co-opted on the core team: District Agriculture Officer, District Veterinary Officer, District ICT Officer, Senior Commercial Officer, Principal Commercial Officer, District Tourism Officer and Commercial Officer in charge of Emyooga. \nIn Quarter one FY 2023/2024, the District PDM core team had a meeting focusing on implementation PDM activities and a report is attached. Next meeting for quarter two will take place in December 2023.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 58, "level": 1}}, {"headings_1": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}, [{"headings_0": {"content": "functionality.", "page": 58, "level": 1}}, {"headings_1": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}], [{"headings_0": {"content": "functionality.", "page": 58, "level": 1}}, {"headings_1": {"content": "contrary to the projects by all stakeholders at", "page": 54, "level": 6}}]], "page": 58, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], "page": 58, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the PDM HLG core adequately prepares and submits Quarterly performance reports for proper accountability. 4.6.1.4 Functionality of the Parish Development Committees (PDC) Para 4.1 of the Governance and administration Pillar Operations Manual, February,2022 states that the PDC is responsible for overseeing and coordinating development activities within the Parish. It further states that the PDC shall; mobilize the community, identify development priorities, monitor resource utilization and hold meetings quarterly. IT reviewed the operations of the PDC and noted that although the PDC was constituted The Accounting Officer explained that the PDC\u2019s have been advised to always prepare Parish priorities and action plans for incorporation in district budget and work plans. During Budget Conference meeting for Toro region in Kabarole District, the issue of limited budget to PDC activities and no budget for administrative costs under PDM to enable various stakeholders monitor and follow up proper implementation of PDM activities was brought to the attention of the Ministry of Finance Planning and Economic Development (MOFPED). Recommendation The Accounting Officer should ensure that all the PDC\u2019s prepare Parish priorities and action plans so as to enable proper evaluation of their performance. 4.6.1.5 Training of households and enterprise group leaders Para. 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 provides that the activities at the parish level include training of households and enterprise group leaders as well as hands-on support of the same. This includes business education to the subsistence households in order to ensure a paradigm shift. I observed that in 5 Parishes (SACCOs) training of households and enterprise group leaders was not carried out. Refer to Appendix 5 (c). Lack of training on household visioning and enterprise analysis may ultimately deter the socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live. The Accounting Officer explained that the training of households and Enterprise group leaders on Cost Benefit Analysis (CBA) is being implemented by Sub-County Extension Officers (Agricultural Extension Officers, Community Development Officers, and Parish Chiefs). Community Development Officers (CDOs) Agricultural Extension Officers, Parish Chiefs were all first trained on Cost Benefit Analysis and visioning to become TOTS. Recommendation The Accounting Officer should ensure that the training of households and enterprise group leaders is carried out in all enterprise groups consistently", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 58, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 58, "level": 1}}]], "page": 58, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 60, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all the SACCOS advance funds are fully licensed and should thus consult with the relevant authorities on how to undertake the licensing process. \n4.6.1.7 \nFunctionality of PDM SACCO Board \nSection 18 of the Cooperatives Societies Act 2020 requires that each SACCO to constitute a Board of a minimum of 5 and maximum of 9 members that shall be its", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 60, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 60, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 58, "level": 3}}]], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "governing body.", "metadata": {"headings": [{"headings_0": {"content": "governing body.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that although all the 10 PDM SACCOs operated with fully constituted Board, regular Board meetings were not held in any of the SACCOS. \nI also reviewed the personal files of the members of the board and observed that they did not fill in expression of interest forms prior to being elected board members. Refer to Appendix 5 (e). \nFailure to hold board meetings may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that the PDM SACCO boards have been advised to regularly hold board meetings to ensure effective implementation of PDM activities. There is also continued sensitization through community meetings organised by various stakeholders (LCI, LCII, Sub-county and through meetings organised by religious leaders etc.), During the next Annual General Meetings for all PDM SACCOs to elect new leaders in December 2023, all PDM SACCO members with the intention of becoming SACCO leaders will have to first fill expression of interest forms prior to being elected board members.", "metadata": {"headings": [{"headings_0": {"content": "governing body.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}, [{"headings_0": {"content": "governing body.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "governing body.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "governing body.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}]], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 60, "level": 3}}, {"headings_1": {"content": "governing body.", "page": 60, "level": 1}}], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that PDM SACCO boards regularly hold Board", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 60, "level": 3}}, {"headings_1": {"content": "governing body.", "page": 60, "level": 1}}], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meetings.", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.6.1.8 \nNon functionality of SACCO committees and sub committees \nCommittee, Marketing sub Committee, \u201cBusiriess-Development services sub Committee and Finance and investment sub Committee. Refer to Appendix 5(f) \nThe Accounting Officer explained that following the disbursement of PRF to selected households this FY, all SACCO committees have been advised to be active and functional to ensure proper utilization of PRF as per the set guidelines. \nRecommendation \nThe Accounting Officer should ensure that all the subcommittees are fully functional. \n4.6.1.9 Failure to select and implement prioritized /flagship projects \nParagraph 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under the PDM Pillar 3 - Financial Inclusion, October 2022 requires each Parish to select flagship projects that will benefit all interested subsistence households in a\\_ participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nI noted that the following; \nAll the 10 parishes did not select flagship projects contrary to the guidelines. \noe \noe All the 10 parishes selected flagship projects that were inconsistent with the LG selected priority commodities. \noe 11 out of 20 farmer enterprises/households implemented projects that are not from the priority commodity list. Refer to Appendix 5 (g) \nFailure to select and implement prioritized projects may undermine to achieve pillar", "metadata": {"headings": [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}, [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}], [{"headings_0": {"content": "meetings.", "page": 60, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 60, "level": 3}}]], "page": 60, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}], "page": 61, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that sensitizations on proper utilization of PRF on prioritized projects by all stakeholders at various fora is ongoing. Beneficiaries of PRF have been advised to conduct monthly meetings for members to shares experiences and challenges. Frequent visits among beneficiaries of PRF are also encouraged like the way VSL operate. \nRecommendation \nThe Accounting Officer should ensure that prioritized projects are implemented. \n4.6.1.10 Failure to follow the stipulated loan application and approval process Paragraph 4.1.1 of the Parish Development model users\u2019 handbook under the parish revolving fund provides that to access the PRF, a loan applicant (an individual or PDM \nselected at village level through a vetting meeting convened by the-enterprise groups and attended by LC1 Chairpersons. \nI noted that all the 20 beneficiaries had been selected through the PDMIS. However, 20 beneficiaries in the 10 Parishes sampled lacked evidence that they had been vetted by a village meeting convened by the enterprise groups as detailed in the Appendix 5", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 61, "level": 1}}, {"headings_1": {"content": "meetings.", "page": 60, "level": 1}}]], "page": 61, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(h)", "metadata": {"headings": [{"headings_0": {"content": "(h)", "page": 62, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 61, "level": 1}}], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Access of loans without vetting by the relevant authorities can lead to giving funding to non-qualifying people hence failing to achieve the program objectives. \nThe Accounting Officer explained that all beneficiaries had been vetted appropriately. However, the weakness may have been in the documentation of the process. He promised to ensure that all committees are trained in the importance of documentation in the program.", "metadata": {"headings": [{"headings_0": {"content": "(h)", "page": 62, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 61, "level": 1}}, [{"headings_0": {"content": "(h)", "page": 62, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 61, "level": 1}}]], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(h)", "page": 62, "level": 2}}], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all loans given out follow the correct procedures and are appropriately documented. \n4.6.1.11 \nFailure to obtain an insurance policy \nParagraph 3.7 of the Parish Development model users\u2019 handbook under the Parish revolving fund provides that for farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI noted that all the 11 PRF beneficiaries who carried out farming enterprises in 8 PDM SACCOs did not obtain agricultural insurance policies from UAIS. Refer to Appendix 5", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(h)", "page": 62, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(h)", "page": 62, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(h)", "page": 62, "level": 2}}]], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(i).", "metadata": {"headings": [{"headings_0": {"content": "(i).", "page": 62, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 62, "level": 3}}], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer explained that since the selected households have received PRF, farming enterprises will be mobilised to obtain agricultural insurance policies from UAIS per the guidelines put in place", "metadata": {"headings": [{"headings_0": {"content": "(i).", "page": 62, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 62, "level": 3}}, [{"headings_0": {"content": "(i).", "page": 62, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 62, "level": 3}}]], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(i).", "page": 62, "level": 2}}], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that farming enterprises obtain agricultural insurance policies from UAIS. \n\"meetings monthly meetings for all members will always be emphasized.-This will help reduce the implementation challenges identified.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(i).", "page": 62, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 62, "level": 3}}, {"headings_1": {"content": "(i).", "page": 62, "level": 2}}]], "page": 62, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 62, "level": 3}}], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that all planned projects are actually", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 63, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 62, "level": 3}}], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 63, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 63, "level": 3}}], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5.0", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 63, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 63, "level": 3}}], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "metadata": {"headings": [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "According Section 6 (A-a) of the Public Service Standing Orders 2021, the overall responsibility for the administration and management of the Public Service vests in the Minister responsible for public service. \nAccordingly, in the financial year 2022/2023, The Permanent Secretary of the Ministry of Public Service in a communication vide letter ref no.COM 231/233/01 dated 25/April/2023, put a ban on recruitment/ promotion of staff except for those on replacement basis or with clearance from the Ministry of Public Service (MoPS). \nDuring the financial year under review, Kyenjojo District Local Government recruited a total of 24 staff both on replacement and promotional basis without clearance from the MoPS. Details in Appendix 6. It was also noted that the District did not make any submission to the MoPS indicating when the vacancies occurred as required by the circular. \nUnauthorized promotion/ recruitment of staff may lead to accumulation of unplanned domestic arrears. \nThe Accounting Officer explained that the promoted staff are yet not automated on the payroll as per Establishment Notice No. 1 of 2023 and as such there was no impact on the wage bill of the district. \nRecommendation \nThe accounting officer should ensure that all promoted who have an impact on the wage bill should first seek authorization from the MoPS before being added onto the payroll. In future the Accounting Officer should always seek permission from the MoPS before promotion of staff, otherwise promotion of staff without added benefits of salary may demotivate the promoted staff and affect service delivery. \n~ Non-compliance to laws and regulations by district staff exposes the district-to-financial loss, and it also leads to diversion of funds to the payment of these unplanned fines and penalties. \nThe Accounting Officer explained that they tried to exercise all reasonable care to prevent such from occurring, but there were of course some stubborn individuals, and sometimes one way of ensuring justice is going to court.", "metadata": {"headings": [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}, [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}], [{"headings_0": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 64, "level": 2}}, {"headings_1": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}], "page": 64, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure strict compliance with the laws and also hold, personally liable, the officers culpable for causing the financial loss to the District. He should also report the losses as described under Instructions 21.3 -21.7 of the Treasury Instructions 2017. \n2 Phd \nJohn F.S. Muwanga \nAUDITOR GENERAL Cory", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 64, "level": 2}}, {"headings_1": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 64, "level": 2}}, {"headings_1": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 64, "level": 2}}, {"headings_1": {"content": "PROMOTION OF STAFF WITHOUT CLEARANCE FROM THE MINISTRY OF PUBLIC SERVICE", "page": 63, "level": 2}}]], "page": 64, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIGINAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], "page": 64, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28\" December, 2023 \nAPPENDICES \nAppendix 1(a) - Revenue Performance \ns/n Source \nApproved Actual Variance Reasons for under/over collection Budget \nCollections \nTax Revenues \n1 Local Services Tax-Payable \n253,598,536 127% \nIncreases in the salaries of science By Individuals 200,000,000 teachers", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}, [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}], [{"headings_0": {"content": "ORIGINAL", "page": 64, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "bi Land Fees", "metadata": {"headings": [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], "page": 65, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "110% \nIncreased sensitization of tax payers by 35,568,000 39,117,000 \n3 Business licenses \n190,037,618 136% \n140,000,000 \n4 Local Hotel Tax \n2,970,000 72% \ntechnical and political leaders \nIncreased sensitization of tax payers by technical and political leaders \nPoor performance of some businesses and 4,150,000 the economy \n5 Taxes on Lotteries and \n1,362,000 33% \nPoor performance of some businesses and Gaming 4,100,000 the economy \n6 Liquor licenses \n119,000 \n35% Poor performance of some businesses and 340,000 the economy \n7 Miscellaneous and \n251% \nunidentified taxes-other 48,034,000 120,659,666 \n607,863,820 141% 432,192,000 \nNon tax revenues \n8 Rent & Rates - Non-P \n35,514,134 \\| 170% 20,940,000 \n9 Vehicle Parking Fees \n250,000 5% \nIncreased sensitization of tax payers by technical and political leaders", "metadata": {"headings": [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}, [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}], [{"headings_0": {"content": "bi Land Fees", "page": 65, "level": 4}}, {"headings_1": {"content": "ORIGINAL", "page": 64, "level": 2}}]], "page": 65, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "al", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], "page": 65, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Increased sensitization of tax payers by technical and political leaders \nPoor performance of some businesses and 4,650,000 I the economy \n10 Other fees e.g. stre \n25,180,200 10% \nPoor performance of some businesses and 256,324,000 the economy \n11 Other migration perm \n1,717,000 \n1717% Increased sensitization of tax payers by 100,000 \ntechnical and political leaders 12 Refuse collection ch \n4,702,500 26% \nPoor performance of some businesses and \\| 18,273,000 the economy \n13 Property related Dut \n40,333,844 66% \nPoor performance of some businesses and 61,096,000 the economy \n14 Advertisements/Bill \n61% \nPoor performance of some businesses and 3,058,000 1,870,000 the economy \n15 Animal and Crop Husb \n44,305,000 \n16 Registration fees fo \n2,005,000 \n17 Inspection Fees \n55,153,000 \nlis Market /Gate Charges \n52,450,619 118% \nIncreased sensitization of tax payers by technical and political leaders \n3,959,500 \n197% Increased sensitization of tax payers by technical and political leaders 60,875,500 110% \nIncreased sensitization of tax payers by technical and political leaders 59,865,038 97% \nPoor performance of some businesses and 61,469,000 the economy \n19 Sale of non-produced \n1,515,000 \\| 3030% \nIncreased sensitization of tax payers by le \n\\_ 50,000 = \\| \\_\\_\\_\\_\\| technical and political leaders \n20 Sale of \n0% \n- \nAppendix 1 (b): Out-puts without appropriate indicators and targets \nOut- \nAudit \nBudge \\| put comm Audit ease o \\|Programme Output ace budge Activities \nenton comment P Code a t UGX. \nindicat on targets \nBn", "metadata": {"headings": [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}, [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}], [{"headings_0": {"content": "al", "page": 65, "level": 2}}, {"headings_1": {"content": "bi Land Fees", "page": 65, "level": 4}}]], "page": 65, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ors", "metadata": {"headings": [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], "page": 66, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of Staff Not Not Quarters at Mbale HC III \nstated indicated Construction of staff quarters Not Not \nat Kataraza HC III \nstated indicated Procurement of equipment Not Not \nat Kasamba HC III \nstated indicated Balance on construction of \nKyankaramata and Myeri HC Not Not Hospital \nHuman \nIII staff quarters in FY stated indicated Management \n1 Capital 320021 1.96 2021/2022 \ndevelopment a Support \nServices \nCapital projects monitoring Not Not and supervision stated indicated Travel inland for UGIFT Not Not activities stated indicated Capital projects os None environmental screening and \nd \neel safeguards \nConstruction of Kasamba HC Not \nNot \nIII stated indicated Program complementary \n01-Agro- Coffee \nservices like monitoring and Not Not Industrializa Productivity 3.4 \"\" supervision, awareness of stated indicated tion 10025 \\| Management olitical leaders. \n09- Not Not Integrated stated indicated \nfen a MECHARIES] 5 Imprest \nd \nTransport 26000 \nA 2 Net Ne \nCommunity ; 0.56 \nAnd Access Road Administrative costs stated indicated", "metadata": {"headings": [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}, [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}], [{"headings_0": {"content": "ors", "page": 66, "level": 11}}, {"headings_1": {"content": "al", "page": 65, "level": 2}}]], "page": 66, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "re", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}], "page": 66, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Maintenance Services \nAppendix 1 (c) : Implementation of planned outputs Appendix 1 (c) (i) Fully implemented out-puts \nSub- PIAP-out Total Total No Number of Out-put activities fully program \nexpendit in the implemente ure out-put d activities \nAppendix 1 (c) (ii) Partially Implemented out-puts \n: \nN Program Sub- PIAP-Outs Budget Out- Total Tot Numbe No of No of \no program put Out-put al r of partially activities expendit No fully impleme that \nure UGX. acti implem nted were not \u2018000\u201d vitie ented activities impleme sin activiti nted the es \nout \nput \n1 Human 01- 1205010202- 320003-Assets 1,655,710 3 0 1 2 \\| Capital Education,S Basic and Facilities \nManageme ports and Requirements Management \nnt skills and Minimum \nstandards met \nby schools and \ntraining \ninstitutions", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}, [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}], [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}], [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}], [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}]], "page": 66, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[ \nPopulation 1203010510- \\| 320021- 1,961,504 15 13 2 0 Health, Hospitals and Hospital \nSafety and HCs Management \nManageme rehabilitated/e and Support \nnt xpanded Services \n2 06-Natural 03-Water 06010108- 06-Planning 508148 9 6 3 0 Resources, Resources Improved and Budgeting \nEnvironme Manageme water use services \nnt, Climate nt \nefficiency for \nChange, \nincreased \nLand And \nproductivity in \nWater \nwater \nconsumptive \nprogrammes \n(agro- \nindustrializatio \nN, \nmanufacturing \nmineral \n, \ndevelopment). \n3 \\| 01-Agro- 02- 01041103- 010025-Coffee 3,404,312 2 1 1 0 Industrializ Agricultural Coffee Productivity \nation Production productivity Management \nand \nenhanced \nProductivity \u2014F 12\u00b0 \n4 09- 04- 09040106- 260002- 565007 a 2 0 Integrated Transport Community District \n, \nTransport Asset access & Urban and \nInfrastruct Manageme feeder roads Community \nure And nt \nconstructed & Access Road \nServices maintained to Maintenance \nfacilitate \nmarket access", "metadata": {"headings": [{"headings_0": {"content": "re", "page": 66, "level": 11}}, {"headings_1": {"content": "ors", "page": 66, "level": 11}}], "page": 67, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "=a", "metadata": {"headings": [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], "page": 68, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Community Based \nServices \n0.23 \n0.02 Planning \n32.52 \nAppendix 2 (Education Development Grant) \nAppendix Projects/programs 2 (a): \nfunded \nNo. Project/program name Project component Budget Releases Were Was the project ESIA done activities \nincorporated \nLG work \nConstruction of two Education Development 131,753,247 131,753,247 classroom block without Grant \noffice at Rugorra \nCommunity SS \n2 Construction of two \nEducation Development 83,640,502 83,640,502 classroom block without Grant \noffice at Nyamango \nPrimary School \nConstruction of two \nEducation Development 83,640,502 83,640,502 classroom block without Grant \noffice at Nyamyezi Primary \nSchool \nConstruction of two \nEducation Development 83,640,502 83,640,502 \nclassroom block without Grant \noffice at Nyabusozi Primary \nSchool \n5 Construction of two Education Development 83,640,502 83,640,502 yes yes \\| classroom block without Grant \noffice at Bukongwa Primary \nSchool \n6 \nof a 5-stance Education Development 32,352,250 32,352,250 yes \nyes VIP latrine at Nyantungo \nGrant \nPrimary School \n\u2018+ 12+<4-Supply of 120 three seater Edueation Development 24,000,000 24,000,000 - \\|. -yes--- \u201c yes desks to selected Schools \nGrant \nin Kyenjojo District \n(Nyamango, Nyabusozi, \nBukongwa and Nyamyezi \nPrimary Schools) \nMonitoring of Construction Education Development 23,000,000 23,000,000 yes yes projects under SFG \nGrant \n14 Retention for the F/y 2021/2022 \n16,000,000 16,000,000 yes yes 700,798,224 700,798,224 \\| \nAppendix 4- District Rural Water and Sanitation Grant (DRWSSCG Appendix 4 (a) - Procurements under Water grant \nPROCUREM SUBJECT OF PROCUREMENT METHOD PROVIDER \nADVERT \nvs/2022- siting and drilling supervision and Bidding 23/0008 \ninstallation of eight boreholes in \nselected Sub Counties in Kyenjojo \nDistrict \n2 Kyen/530/w Drilling and installation of eight (08) Open \n\u201c\\| Geobot Group Ltd \u201c1 Sept TE Nov 2022 \nMSR Technologies U 1\\* Sept 16\" Nov 194,902, orks/2022- hand pump boreholes in selected Bidding Ltd \n2022 2022 000 \n23/0001 \nSub counties in Kyenjojo District \nKyen/530/w Rehabilitation of 13 boreholes in Selective Bamuhumbu Water 1% Sept 16\" Nov 15,810,8 orks/2022- selected Sub Counties, Kyenjojo Bidding and Construction 2022 2022 17 23/00024 District \nEngineering Co. Ltd \nKyen/530/w Construction of Kyabaranga water Open Baken Investments 15 Sept 16\" Nov 237,373, orks/2022- supply system Phase I in Bugaaki Bidding Ltd \n2022 2022 567 \n23/0012 \nSub County, Kyenjojo District \nKyen/530/SR Consultancy Services for Design of Open \nAquatech Enterprises 1% Sept 16\" Nov 49,950,0 VS/2022- water supply system, feasibility Bidding Ltd 2022 2022 00 23/0008 \nstudy and tender document for \nMahasa- Kawaruju in Kihuura sub \ncounty \nAppendix 4 (b), Project completion \nS\\| Water Planned Activity \nPlanned Actual Varia Expenditure Audit \nKarongo Borehole . \nFully \nwe \nee Implemented", "metadata": {"headings": [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}, [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, "level": 11}}], [{"headings_0": {"content": "=a", "page": 68, "level": 4}}, {"headings_1": {"content": "re", "page": 66, 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"ea", "page": 70, "level": 1}}, {"headings_1": {"content": "=a", "page": 68, "level": 4}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyansagi Borehole \nImplemented", "metadata": {"headings": [{"headings_0": {"content": "ea", "page": 70, "level": 1}}, {"headings_1": {"content": "=a", "page": 68, "level": 4}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Le", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 70, "level": 3}}, {"headings_1": {"content": "ea", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Mitoma Borehole Fully Implemented Marumbu P/S Borehole \nImplemented Kibugo Borehole \nImplemented", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 70, "level": 3}}, {"headings_1": {"content": "ea", "page": 70, "level": 1}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ead", "metadata": {"headings": [{"headings_0": {"content": "ead", "page": 70, "level": 1}}, {"headings_1": {"content": "Le", "page": 70, "level": 3}}], "page": 70, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Rubona P/S Borehole \nImplemented \\| \nKiswara P/S Borehole \nImplemented Water supply Construction of Kyabaranga \n224,752,698 Fully System water supply system Phase I in \nImplemented Bugaaki Sub County, Kyenjojo \nDistrict \n7 Drilling of Deep Kibishamwika Village \nboreholes", "metadata": {"headings": [{"headings_0": {"content": "ead", "page": 70, "level": 1}}, {"headings_1": {"content": "Le", "page": 70, "level": 3}}], "page": 70, "document_name": "Kyenjojo District Local Government 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Borehole \nSuccessful Karongo Borehole Successful Kikoda Trading Centre Borehole \nSuccessful 70 Mahezi Borehole \nSuccessful \nN rary Kiswara Borehole Successful NIN N Kitongole Borehole Successful wi Kyakikokwa Shallow Well \nUnsuccessful N A Kyakikokwa Borehole SUccessful NIN wu Rwaitengya Trading Centre Borehole \nSuccessful \na] \u2018Kizinisa Shallow Well \nUnsuccessful NEN) Cin! Kigunda Trading Centre Borehole \nSuccessful Kakarenzi Muyenge Shallow Well \nSuccessful \nNX 9 Mukahanga Shallow Well \nUnsuccessful Miyora Spring Successful Mukatoke Shallow Well \nUnsuccessful Kacungiro Borehole Successful Marumbu Primary School Borehole \nSuccessful Kikumbo Borehole Successful Kisinga Trading Centre Borehole \nSuccessful Kihinda Trading Centre Borehole \nSuccessful \no N Mukaswa Trading Centre Borehole \nSuccessful \n& 8 Nyabuharwa S/C HQ Borehole \nUnsuccessful Kaphilip Shallow Well \nUnsuccessful Kyabikanga Borehole Successful Kabirizi Central Borehole \nSuccessful Mirongo Trading Centre Borehole \nSuccessful Nyakahama Trading Centre Borehole \nSuccessful \n107 Kagoma Primary School Borehole Existing -\\}-Tested- Successful - 108 Buhuura Borehole \nTested Successful \n109 Omukabenge Spring \nTested Successful \nEnjeru Borehole Existing Tested \nKasenene Shallow Well \nNyankwanai Spring [416 Kaitabigere Spring \nHarwoma Shallow well \nMubembe Full Gospel Borehole 121 Mukayembe Borehole \nKiguza Borehole Successful \nAppendix 5: Implementation of the Parish Development Model Appendix 5 (a); Late disbursement of funds \nDate of \nNo. of PDM release SACCOs paid on the date \n20/06/2023 \\| \n2 \n11 22/06/2023 \n\\| \n10 29/06/2023 \nTOTAL \n23 \nAmount paid on the date Remarks \n50,000,000 PRF received in Quarter 4 275,000,000 PRF received in Quarter 4 250,000,000 PRF received in Quarter 4 \\|", "metadata": {"headings": [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}, [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}], [{"headings_0": {"content": "ea", "page": 70, "level": 3}}, {"headings_1": {"content": "il", "page": 70, "level": 1}}]], "page": 72, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "575,000,000", "metadata": {"headings": [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], "page": 73, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix-5 (b) Functionality of the PDC\u2019s \nSs Name of Does the Were Did the Did the Were How much Remarks N \\|the PDM membership quarter PDC PDC quarter funding was \nSACCO of the Parish Iy prepare prepare Iy received for Development meetin parish parish perfor the PDC committee gs prioriti 5 year mance activities? \n(PDC) held? es and plan as reports \ninclude those action stipulat prepare \nstipulated in plans ed d? \nthe for the Annex \nuidelines? FY 2 \n(Includes LC 2022/2 structu \nII \n023 as re of Chairperson, per the Parish Chief, Annex parish Parish 1 plan of Chairperson format the of the of Govern women parish ance Council, prioriti and Parish es of Admini Chairperson the stration of the youth \nGovern pillar Council, ance operati Parish and onal Chairperson Admini manual of persons stration \\|, Feb. with pillar 2022? Disability \noperati Council, \nonal Chairperson \nmanual of the ruling \nFeb. , \nParty at the 2022? Parish, and \nChairperson \nof \nolder persons executive committee the parish or ward elected under sec. 25(4) of the National Council for older", "metadata": {"headings": [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}, [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, "level": 2}}, {"headings_1": {"content": "ea", "page": 70, "level": 3}}], [{"headings_0": {"content": "575,000,000", "page": 73, 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"sa", "page": 75, "level": 3}}, {"headings_1": {"content": "4ooynwemy", "page": 75, "level": 1}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "metadata": {"headings": [{"headings_0": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}, {"headings_1": {"content": "sa", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e ISIYEAN Ysieq", "metadata": {"headings": [{"headings_0": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}, {"headings_1": {"content": "sa", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "YSieq", "metadata": {"headings": [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], "page": 75, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Vote Parish Name Was there Date (s) of Wasa Remarks Name evidence of the training \ntraining of training(s) report \nhouseholds \nprepared? \nand enterprise \ngroup \nleaders? \nKyenjojo Kyakaboyo Yes DLG Parish \n24/01/2023 Yes \nTraining of households and enterprise group leaders was conducted. \nKyenjojo Kijuma Parish No = No Training of households and DLG \nenterprise group leaders was not conducted. \nKyenjojo Kirongo Parish No \u201d No Training of households and DLG \nenterprise group leaders was not conducted. \nKyenjojo Kasiina Parish No - No Training of households and DLG \nenterprise group leaders was \nKyenjojo Rwamukoora Yes DLG Parish \nKyenjojo Kaihura Parish No DLG \nKyenjojo Bwenzi Parish Yes DLG \nnot conducted. \n27/01/2023 Yes \nTraining of households and enterprise group leaders was conducted. \n5 No Training of households and = \nenterprise group leaders was not conducted. \n26/10/2022 Yes \nTraining of households and enterprise group leaders was conducted. \nKyenjojo Kinogero No = No Training of households and DLG Pariah \nenterprise group leaders was \nKyenjojo Nyakisi Parish Yes DLG \nKyenjojo Kabatooro Yes DLG Parish \nnot conducted. \n27/08/2022 Yes \nTraining of households and enterprise group leaders was conducted. \n25/09/2022 Yes \nTraining of households and enterprise group leaders was conducted. \nAppendix 5(d); Registration and licensing of SACCOs \nVote \nParish Name Name of SACCO Is the \nIs the SACCO Remarks Name SACCO registered registered under \nunder the Microfinance \n[ Kyenjojo Kasiina Parish Kasiina Kyenjojo ~~ \\|\u00b0Yes DLG T/C PDM SACCO \nNo SACCO registered under the Cooperative Societies Act \nKyenjojo Rwamukoora Rwamukoora- Yes No \\| sacco registered under DLG Parish Katooke S/C PDM \nthe Cooperative Societies SACCO \nKyenjojo Kaihura Parish Kaihura-Butiiti S/C Yes \nDLG PDM SACCO \nAct No \nSACCO registered under the Cooperative Societies Act \n\\| \nKyenjojo Bwenzi Parish Bwenzi-Butiiti S/C Yes No \nSACCO registered under DLG PDM SACCO \nthe Cooperative Societies Act \nKyenjojo Kinogero Kinogero-Katooke Yes No SACCO registered under DLG Pariah S/C PDM SACCO \nKyenjojo Nyakisi Parish Nyakisi-Nyakisi S/C Yes DLG PDM SACCO \nthe Cooperative Societies Act \n1 No \nSACCO registered under the Cooperative Societies Act \nKyenjojo Kabatooro Kabatooro-Nyakisi Yes No SACCO registered under DLG Parish S/C PDM SACCO \nthe Cooperative Societies Act", "metadata": {"headings": [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}, [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}], [{"headings_0": {"content": "YSieq", "page": 75, "level": 3}}, {"headings_1": {"content": "eullsey ysueg ysileg einyleyy ysieg Izuamg ysueg 013B0u1y yened O100jeqey", "page": 75, "level": 3}}]], "page": 76, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, {"headings_1": {"content": "YSieq", "page": 75, "level": 3}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN. Vote Parish Name Name of Date of Did board Remarks Name SACCO board members member fill \nappointme expression \nnt of interest \nforms", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, {"headings_1": {"content": "YSieq", "page": 75, "level": 3}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__h.", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kyenjojo Kyakaboyo Kyakaboyo-Katooke 16/11/2022 No Board Members did DLG Parish Sub County PDM \nnot fill expression of \\| SACCO interest forms\n2. Kyenjojo Kijuma Ward Kijuma Kyenjojo T/C 24/10/2022 No \nBoard Members did DLG PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "not fill expression of \\_ interest forms", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Kyenjojo Kirongo Parish Kirongo Ward 24/10/2022 No", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Board Members did DLG Kyenjojo T/C PDM \nnot fill expression of SACCO interest forms", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}]], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Kyenjojo Kasiina Parish Kasiina Kyenjojo 24/10/2022 No", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Board Members did DLG T/C PDM SACCO \nnot fill expression of interest forms a", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}]], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Kyenjojo Rwamukoora Rwamukoora- 16/11/2022 No Board Members did DLG Parish Katooke S/C PDM", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "not fill expression of \nAppendix 5 (f): Non/ functionali of SACCO committees and sub committees \nVote Name of Supervisory Executive Committee Loan Sub committee Production sub Marketing sub Business \nFinance and Remarks Name SACCO committee \nCommittee Committee Development investment sub services sub Committee \nCommittee \nWas it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the \nConstit committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu commi \nuted? ee ted? ee ted? ee ted? ee ted? ee ted? ee ted? ttee \n(yes/N operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operatio (yes/No) operat", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}]], "page": 77, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. nal? nal? nal? nal? nal? nal? ional? (operati (operati (operati (operati (operati (operati (opera onal or onal or onal or onal or onal or onal or tional \nNot Not Not Not Not Not or Not operatio operatio operatio operatio operatio operatio operat nal nal nal) nal) nal nal) ional) Kyenjoj Kyakaboy Yes Yes Yes Yes Yes Yes No No No No No No No No Four o DLG o-Katooke \ncommittees Sub are not County \nfunctional PDM \nSACCO \n\u2018 Kyenjoj Kijuma Yes Yes Yes Yes Yes Yes No No No No No No No No Four + oDLG Kyenjojo committees T/C PDM", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], "page": 78, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "are not: SACCO \nfunctional Kyenjoj Kirongo Yes Yes Yes Yes Yes Yes No No No No No No No No Four o DLG Ward \ncommittees Kyenjojo are not T/C PDM functional SACCO \nKyenjoj Kasiina Yes Yes Yes Yes Yes Yes No No No No No No No No Four o DLG Kyenjojo \ncommittees T/C PDM \nare not SACCO \nfunctional Kyenjoj Rwamuko Yes Yes Yes Yes Yes Yes No No No No No No No No Four oDLG ora- committees Katooke are not S/C PDM functional SACCO \nKyenjoj Kaihura- Yes Yes Yes Yes Yes Yes No No No No No No No No Four o DLG Butiiti S/C \ncommittees PDM are not? SACCO \nfunctional \nKyenjoj Bwenzi- Yes Yes Yes Yes Yes Yes No No No No No No No No Four o DLG Butiiti S/C \ncommittees PDM are not SACCO \nfunctional \n75 \nKyenjoj Kinogero- Yes Yes Yes Yes Yes Yes No No No No No No No o DLG Katooke \nNo Four S/C PDM committ\u00e9es SACCO are not Kyenjoj Nyakisi- Yes Yes Yes Yes \noDLG Nyakisi \nfunctional Yes Yes No No No No No No No No Four S/C PDM committees SACCO are not Kyenjoj Kabatooro Yes Yes Yes 'Yes Yes Yes No \nfunctional No No No No No No No", "metadata": {"headings": [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}, [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}], [{"headings_0": {"content": "__h.", "page": 77, "level": 2}}, {"headings_1": {"content": "Appendix 5 (e); Functionality of PDM SACCO Board", "page": 77, "level": 2}}]], "page": 78, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Four", "metadata": {"headings": [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}], "page": 79, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o \nDLG -Nyakisi \nS/C PDM committees SACCO are not functional \n; Selection and implementation of prioritized /flaqshi \nSN. Vote Parish Name Name of List of Are the How many Number of How many How many How many \nDoes Name \nSACCO flagship flagship enterprises PDM of the of the enterprise SACCO projects projects are enterprise enterprise farming sare maintain per consistent implementin s sare enterprise registered updated SACCO with the g flagship \nfarming sarefrom as CBOs enterpris priority projects enterprise the e and commoditie s priority House s selected \ncommodit \\| hold \\_by the LG? \nlist registers", "metadata": {"headings": [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}, [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}], [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}], [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}]], "page": 79, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kyenjoj Kyakaboyo Kyakaboyo- Coffee, Yes 1 3 2 1 3 Yes oDLG Parish Katooke Sub Banana \nCounty PDM and \nSACCO \nAgricultura \n\\| Produce \n2; Kyenjoj Kijuma Ward Kijuma Poulty, Yes 0 3 1 0 3 Yes o DLG Kyenjojo T/C Banana \nPDM SACCO and \nAgricultura \n\\| Produce \n\\|\n2. Kyenjoj Kirongo Parish Kirongo Piggery, Yes 1 3 1 1 3 Yes o DLG Ward Agricultura \nKyenjojo T/C \\| Produce \nPDM SACCO and Coffee\n3. Kyenjoj Kasiina Parish Kasiina \\| Agricultura Yes 1 3 0 0 3 Yes o DLG \nKyenjojo T/C \\| produce, \nPDM SACCO Piggery \nand", "metadata": {"headings": [{"headings_0": {"content": "Four", "page": 79, "level": 5}}, {"headings_1": {"content": "__h.", "page": 77, "level": 2}}], "page": 79, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], "page": 79, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "76 \n5; Kyenjoj Rwamukoora Rwamukoora Irish Yes 1, o DLG Parish -Katooke Potatoes, \nS/C PDM Coffee and \nSACCO \nMaize \n", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}, [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}]], "page": 79, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kyenjoj Kaihura Parish Kaihura- Piggery Yes 2 o DLG", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Butiiti S/C \u201aPoultry PDM SACCO and Coffee \n", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}, [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}]], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Kyenjoj Bwenzi Parish Bwenzi- Maize, Yes 1 o DLG", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Butiiti S/C Poultry PDM SACCO and Coffee \n", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}, [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}]], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Kyenjoj Kinogero Pariah Kinogero- Coffee, Yes 1 o DLG", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Katooke S/C Maize and PDM SACCO Goats \n9, Kyenjoj Nyakisi Parish Nyakisi- Piggery, Yes 2 o DLG \nNyakisi S/C Coffee and PDM SACCO Irish \nPotatoes \n", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}, [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}]], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Kyenjoj Kabatooro Parish Kabatooro- Coffee, Yes 1 o DLG", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Nyakisi S/C Poultry PDM SACCO and Irish \nPotatoes \n77 \n73 Yes \n1 Yes 1 Yes 1 Yes 1 Yes \nL \n1 Yes", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}, [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}], [{"headings_0": {"content": "Poultry", "page": 79, "level": 2}}, {"headings_1": {"content": "Four", "page": 79, "level": 5}}]], "page": 80, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "-- \nParish Name Name of Wa Date \\| Loan Loan Were Were \nIfthe \\| Isthe \\| SN. Vote \nAmount Amount the they loan is project Nam Name of PRF s loan \nSACCO beneficiary the was as per as per loan \nvetted fora in e \nobtain SACCO househo bene bya farmin existe ben \nefici ed records Id ficiar village 9 nce? evidence y meeti operati (Take ary \nprovided selec ng on, did picture fro \n(Intervie ted conve the 5) m \nw notes, throu ned by borrow \nthe \nBank gh the er \napp \ninformatio the enterp obtain \nrov \nn report, PDMI rise an \ned \nPD bank Ss groups agricul \nM statement ture ent etc.) insuran ce \nerpr \npolicy \nise \nunder \nthe \nUgand \na \nAgricul \nture \nInsura \nnce Schem \ne \n(UAIS) \n? \nMUGISA 29/06/2 1,000,000 1,000,000 Yes N/A Yes Kyakabo Kyakabo \nojo yo yo- VINCENT 023 \nDLG Parish Katooke \nSub \nCounty \nPDM", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}, [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}], [{"headings_0": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 79, "level": 2}}]], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 81, "level": 3}}, {"headings_1": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \nMUGUME 05/07/2 1,000,000 SHADRACK \nKijuma Kijuma HARUNA Yes 18/07/2 \nWard Kyenjojo TINKASIMIIR 023 1,000,000 1,000,000 DLG T/CPDM E", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 81, "level": 3}}, {"headings_1": {"content": "Appendix 5(h); Follow up on the stipulated loan application and approval process", "page": 81, "level": 2}}], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \nKABAGENYI Yes 13/08/2 \\| Yes No N/A Yes MARY \\| 1 023 1,000,000 1,000,000 \nYes No No Yes \n\\| Kirongo Kirongo \nBONABANA Yes 09/08/2 \nojo Parish Ward PLAXZEDA 023 1,000,000 1,000,000 \nDLG Kyenjojo \\| T/C PDM \n\\| \\| SACCO i \n\\| Yes \\|\" N/A Yes KEMIGABO Yes 20/07/2 \nMARIAM 023 1,000,000 1,000,000 \n4 Kyenj Kasiina Kasiina \\| KATUSHABE Yes 10/08/2 \n\\| MBABAZI \nYes No \\| N/A Vs \\| ojo Parish Kyenjojo VIOLET 023 1,000,000 1,000,000 \n\\| DLG T/C PDM \n\\| SACCO \\| Ir Yes No N/A Yes OLISHABA Yes 06/06/2 \n1,000,000 \nL", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}, [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}], [{"headings_0": {"content": "| |", "page": 81, "level": 2}}, {"headings_1": {"content": "500,000", "page": 81, "level": 3}}]], "page": 81, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| L ER", "metadata": {"headings": [{"headings_0": {"content": "| L ER", "page": 82, "level": 2}}, {"headings_1": {"content": "| |", "page": 81, "level": 2}}], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "un.", "metadata": {"headings": [{"headings_0": {"content": "| L ER", "page": 82, "level": 2}}, {"headings_1": {"content": "| |", "page": 81, "level": 2}}], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "tr No Yes", "metadata": {"headings": [{"headings_0": {"content": "tr No Yes", "page": 82, "level": 2}}, {"headings_1": {"content": "| L ER", "page": 82, "level": 2}}], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "8 Kyenj Kinoger Kinogero MBABAZI Yes 30/07/2 \nojo o Pariah -Katooke RESTY \n023 1,000,000 1,000,000 \nDLG S/C PDM \nSACCO \nSABIITI Yes 30/07/2 \\| 1,000,000 1,000,000 Yes No No Yes MOSES \n023 \n9 Kyenj Nyakisi Nyakisi- TUHAISE Yes al \nYes No No Yes ojo Parish Nyakisi MARGRET 023 1,000,000 1,000,000 \nDLG S/C PDM \nSACCO \nKISEMBO Yes 20/09/2 \nYes No \\| No Yes \\| STEPHEN 023 1,000,000 1,000,000 \n10 Kyenj Kabatoo Kabatoor KASEMIRO Yes 07/06/2 \nYes No N/a Yes ojo ro Parish o-Nyakisi PHIONA \n023 1,000,000 1,000,000 \nDLG S/C PDM \nSACCO \n\\| \nMUGISA \\| Yes 30/07/2 \\| \\| Yes No No Yes \\| ERICA NJERU 023 1,000,000 1,000,000 \nAppendix 5 (i); Failure to obtain an insurance polic \nSN. Vote Parish Name of Name of PRF Loan Ifthe Remark Name Name SACCO beneficiary Amount loan is \nfor a \nfarming \noperation \ndid the \n, \nborrower \nobtain an \nagricultu \nre \ninsuranc \ne policy \nunder \nthe \nUganda", "metadata": {"headings": [{"headings_0": {"content": "tr No Yes", "page": 82, "level": 2}}, {"headings_1": {"content": "| L ER", "page": 82, "level": 2}}, [{"headings_0": {"content": "tr No Yes", "page": 82, "level": 2}}, {"headings_1": {"content": "| L ER", "page": 82, "level": 2}}], [{"headings_0": {"content": "tr No Yes", "page": 82, "level": 2}}, {"headings_1": {"content": "| L ER", "page": 82, "level": 2}}], [{"headings_0": {"content": "tr No Yes", "page": 82, "level": 2}}, {"headings_1": {"content": "| L ER", "page": 82, "level": 2}}]], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Agricultu", "metadata": {"headings": [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "re Insuranc e Scheme \n1 Kyenjojo Kyakaboyo Kyakaboyo- MUGUME SHADRACK DLG Parish Katooke Sub \nCounty PDM \nSACCO \nNo The farmer 1,000,000 did not obtain an agriculture insurance \nagriculture insurance \n\\| policy Kyenjojo Kaihura Kaihura-Butiiti KOMUHENDO JOLLY \nDLG Parish S/C PDM \nNo The farmer 1,000,000 did not SACCO obtain an agriculture insurance", "metadata": {"headings": [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}, [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}], [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}], [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}], [{"headings_0": {"content": "Agricultu", "page": 82, "level": 3}}, {"headings_1": {"content": "tr No Yes", "page": 82, "level": 2}}]], "page": 82, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], "page": 83, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NYAKATO JANE \nNo The farmer MWESIGE 1,000,000 did not obtain an agriculture insurance policy Kyenjojo Bwenzi Bwenzi-Butiiti KASANGAKI \nNo The farmer DLG Parish S/C PDM CHRISTOPHER 1,000,000 did not SACCO obtain an agriculture insurance \\| \npolicy Kyenjojo Kinogero Kinogero- MBABAZI RESTY \nNo The farmer DLG Pariah Katooke S/C \nPDM SACCO \nSABIITI MOSES \nKyenjojo Nyakisi Nyakisi- TUHAISE MARGRET DLG Parish Nyakisi S/C \nPDM SACCO \n1,000,000 did not obtain an agriculture insurance policy \nNo The farmer 1,000,000 did not obtain an agriculture insurance", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}, [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}], [{"headings_0": {"content": "ee", "page": 83, "level": 2}}, {"headings_1": {"content": "Agricultu", "page": 82, "level": 3}}]], "page": 83, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Mm", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], "page": 83, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "policy \nThe farmer 1,000,000 did not obtain an agriculture insurance olic Kyenjojo Kabatooro Kabatooro- MUGISA ERICA 1,000,000 No The farmer DLG Parish Nyakisi S/C NJERU \ndid not PDM SACCO \nobtain an agriculture insurance policy \nimplementation \n\u201c Irreqularities in project", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}, [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}]], "page": 83, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- - Appendix 5 (j\\}; \nwees", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], "page": 84, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Loan Project Status ofthe Remark Vote Parish Name of Name of PRF Loan \nSACCO beneficiary Amount Amount \nfunded project Name Name \nas per as per \nSACCO household \nrecords evidence \nKyenjojo Kasiina KASIINA- KATUSHABE DLG Parish KYENJOJO VIOLET T/C PDM \nprovided \n1,000,000 1,000,000 PRODUCE Project exists \nSACCO PIGGERY Project OLISHABA 1,000,000 exists AGNES \n1,000,000 \nProject KIJUMA- HARUNA 1,000,000 1,000,000 POULTRY exists Kyenjojo Kijuma \nDLG Parish KYENJOJO TINKASIMIIRE \nT/C PDM \nSACCO \nProject KABAGENYI 1,000,000 1,000,000 PRODUCE \nexists MARY \nProject KIRONGO- BONABANA 1,000,000 1,000,000 COFFEE \nKyenjojo Kirongo \nexists DLG Parish KYENJOJO PLAXZEDA \nT/C PDM \nSACCO \nPRODUCE \\| Project KEMIGABO 1,000,000 1,000,000 exists \\* \nMARIAM \nMBABAZI \nNYAKISI- TUHAISE 1,000,000 1,000,000 COFFEE \nProject Kyenjojo Nyakisi \nexists DLG Parish NYAKISI S/C MARGRET \nPDM SACCO \nProject KISEMBO 1,000,000 1,000,000 IRISH \nexists POTATOE \nSTEPHEN \nBWENZI- KAMULI 1,000,000 1,000,000 POULTRY exists \nProject \nKyenjojo Bwenzi \nDLG Parish BUTIITI S/C ASSUMPTA PDM SACCO \nProject KASANGAKI 1,000,000 exists CHRISTOPHER \n1,000,000 \nProject POULTRY \nKyenjojo Kaihura KAIHURA- KOMUHENDO 1,000,000 NOT YET \ndoes not", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}, [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}]], "page": 84, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- MUGISA 1,000,000 1,090,000- - \\|. MAIZE es Project- JAMES 6 exists \\| \n9 Kyenjojo Kabatooro KABATOORO- KASEMIRO 1,000,000 1,000,000 POULTRY \nProject \nE \nDLG Parish NYAKISI S/C PHIONA", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], "page": 85, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nES exists PDM SACCO RS \n= \nMUGISA 1,000,000 1,000,000 COFFEE zZ Project ERICA NJERU exists \n10 Kyenjojo Kinogero KINOGERO- MBABAZI 1,000,000 1,000,000 MAIZE \nProject DLG Parish KATOOKE S/C RESTY \nexists PDM SACCO \nSABIITI 1,000,000 1,000,000 COFFEE Project MOSES \nexists \nAppendix 6- Promotions/recruitments without clearance from the MoPS \ns/n Name Previous Position New Position Minute 1 Muhumuza Kamara \nAssistant Town Clerk \nBirungi Expeditor \nSenior Assistant Secretary/ DSC Min 221/2023 Sub county Chief \n2 Makondere Agapto Senior Assistant Town Clerk/ Principal DSC Min 222/2023 Secretary/ Sub county \nTownship Officer \nChief \n3 Mbaine Juma \nEducation Assistant GR Parish Chief \nDSC Min 223/2023 III \n4 Nyakato Gertrude Office Attendant \\_\\| Parish Chief \nDSC Min 223/2023 5 Karatunga Emmanuel Office Attendant Parish Chief \nDSC Min 223/2023 6 Kiromba Evanice Office Attendant Parish Parish Chief \nDSC Min 223/2023 7 Birungi Mary Office Attendant Chief \nDSC Min 223/2023 8 Kiiza Violet \nOffice Attendant Parish Chief \nDSC Min 223/2023 9 Wabwire Francis Askari \nParish Chief \nDSC Min 223/2023 10 Kabahinda Namara Office Attendant Parish Chief \nDSC Min 223/2023 Flora \n11 Asaba Patrick Askari \nTown Agent \n\"\\| DSC Min 224/2023 12 Nalugwa Mayimuna Enrolled Nurse \nAssistant Nursing Officer \nDSC Min 230/2023 13 Ainebyoona Vivian Enrolled Midwife \\| Assistant Nursing Officer DSC Min 230/2023 14 \\| Akugizibwe Ndora Fred Clinical Officer \nSenior Clinical Officer \nDSC Min 231/2023 15 Aheebwa Joseph Enrolled midwife Clinical Officer \nDSC Min 231/2023 16 \\| Kaahwa Agnes Assistant Nursing Nursing Officer", "metadata": {"headings": [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}, [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}], [{"headings_0": {"content": "Mm", "page": 83, "level": 4}}, {"headings_1": {"content": "ee", "page": 83, "level": 2}}]], "page": 85, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DSC Min 234/2023", "metadata": {"headings": [{"headings_0": {"content": "DSC Min 234/2023", "page": 85, "level": 4}}, {"headings_1": {"content": "Mm", "page": 83, "level": 4}}], "page": 85, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Officer \n17 Friday Isaac Newton Senior Assistant \n\\| Senior Civil Engineer (roads \nDSC Min 236/2023", "metadata": {"headings": [{"headings_0": {"content": "DSC Min 234/2023", "page": 85, "level": 4}}, {"headings_1": {"content": "Mm", "page": 83, "level": 4}}, [{"headings_0": {"content": "DSC Min 234/2023", "page": 85, "level": 4}}, {"headings_1": {"content": "Mm", "page": 83, "level": 4}}]], "page": 85, "document_name": "Kyenjojo District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["As a result of failure to utilize warrants will affect;", "e The health workers and scientists were not paid their enhanced", "wage which affected their morale.", "e The construction of Kasamba Health Centre is still lagging behind", "the projected timelines which affects health service delivery.", "e The construction of Kigaarale seed school is behind the projected", "timelines which affects the education service delivery."], "page": 10}]} \ No newline at end of file diff --git a/reports/Chunks/Kyotera District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Kyotera District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 3ab8667ce80aad7c57944abcdef0aaa6e1b9039a..0000000000000000000000000000000000000000 --- a/reports/Chunks/Kyotera District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KYOTERA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], "page": 1, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}]], "page": 1, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}], "page": 2, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EEE ii List OF ACFONYIMS........cccccccsscesesessesesessesesesesscsesesessesessssusessvsesacseuassssenesssssscaaseuevssscsesacaeueeasseneasiesassaeateass iii BPINION nun tense a a ema sai a A. a eR Wa A RR na i PASTS POR COP LINTON \n1 sacs zune uinaasc ei tant wit er i a cs a mas Fer AUDIT RT TE een 1 iD \nImplementtln oe Ap\u0131raed Bi nn nn 1 20 \nManagement of the Government Salary Payrell..nu.neueneneneunen wenn 9 EHER Or WATTE ssc pla eR 18 3.0 \nChange in Accounting Treatment for Non-current Assets... 13 ET EEE 13 4.0 Implementation of Key Government Grants/Programmes ..............nnenennnne: 14 4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 14 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program.............. 17 43 Eilusafan Develprnent Berl... ann 20 dr ee seer ee 22 ee OP EP \n25 eae eee eres mae \u00ablevee Brei Tie Berein Deere 27 OTR INTERVEN 27 sears EEE\u2014E MANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........:eccccsseecsecseseeees 28 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..................... 28 CPT Pe RLS BetUS \n29 una REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION .....crsncrornensccncnasaoeneccnnan \n29 sans 4.7 Implemeritation of the Parish Development MOdEl ...........c-0:rmssecsssnrncersneneeresntnensonsncanons 29 \nList of Acronyms \n\\| Meaning 7 \u2014 \u2014 5", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 4}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": 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GoU of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "Acronym", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a HCMS Human Capital Management \n\\| \nICT Information and Communication Technology \n\\| \nINTOSAI International Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system \nISSAIs \n\\| International Standards of Supreme Audit Institutions IL G Government Financial Manual, LGFAM Local and Accounting 2007", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}, [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}], [{"headings_0": {"content": "System", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 2}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGFAR Financial nn", "metadata": {"headings": [{"headings_0": {"content": "LGFAR Financial nn", "page": 3, "level": 2}}, {"headings_1": {"content": "System", "page": 3, "level": 1}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government \nand Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAR Financial nn", "page": 3, "level": 2}}, {"headings_1": {"content": "System", "page": 3, "level": 1}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR Financial nn", "page": 3, "level": 2}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority LLG Lower Local Governments \nMinistries, Departments and Agencies \n\\| \n\\| Ministry of Education \nMoFPED \nMinistry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 3, "level": 2}}, {"headings_1": {"content": "LGFAR Financial nn", "page": 3, "level": 2}}, [{"headings_0": {"content": 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Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 3, "level": 1}}, {"headings_1": {"content": "MoGLSD __| Gender,", "page": 3, "level": 1}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": a \\_ MoLG Ministry of Local Government \nNAA", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 3, "level": 1}}, {"headings_1": {"content": "MoGLSD __| Gender,", "page": 3, "level": 1}}, [{"headings_0": {"content": "| | |", "page": 3, "level": 1}}, {"headings_1": {"content": "MoGLSD __| Gender,", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "So Bas a ree NTR\\_ Non-Tax Revenue \nPBS \n\\| Program Budgeting \nSystem \\_ \\_ ee ee \n\\| \n\\| \n=: \n5 PDMS Payroll Deduction Management System \n\\| \non \n. \n\\| PDU \nProcurement & Disposal Unit \n\\| ee ie \\_ PEMA Public Finance Management Act \n. \n\\_ \nPFMR Public Finance Management Regulations \n\\| \nPPDA \nPublic Procurement & Disposal of Public \nAssets \\_ \\_ a \\| \nUBA Uganda Banker\u2019s Association \n\\| \\_ I \\\\ . Consolidated et \ni: ae \\| UCF Uganda Fund \nUCLA Uganda Consumer and Lender's Association. \nUgIFT Uganda Program for \n\\_\\_\\_\\_\\| Intergovernmental Fiscal Transfers \nF \"own Results ee \\_\\| \n\u201d \n\\_ ee", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}, [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "National Audit Act", "page": 3, "level": 3}}, {"headings_1": {"content": "| | |", "page": 3, "level": 1}}], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "FINANCIAL -", "metadata": {"headings": [{"headings_0": {"content": "FINANCIAL -", "page": 4, "level": 2}}, {"headings_1": {"content": "National Audit Act", "page": 3, "level": 3}}], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "GOVERNMENT u", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON THE \nSTATEMENTS OF KYOTERA DISTRICT LOCAL FOR THE YEAR ENDED 30'\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kyotera 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 Kyotera 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": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}, [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kyotera 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/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.51,550,900,674 out of which UGX.49,893,103,924 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}, [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}], [{"headings_0": {"content": "GOVERNMENT u", "page": 4, "level": 2}}, {"headings_1": {"content": "FINANCIAL -", "page": 4, "level": 2}}]], "page": 4, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT u", "page": 4, "level": 2}}], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details Warrants % funding UGX \nUGX \nRecurrent (Wage) \\_31,494,638,430 31,494,638,429 100", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "GOVERNMENT u", "page": 4, "level": 2}}], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "metadata": {"headings": [{"headings_0": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development 6,763,417,857 6,334,575,972 94 \u2014 Total \n51,550,900,674 \\| 49,893,103,924 97 \nOut of the total warrants of UGX.49,893,103,924, I reviewed the utilisation of warrants worth UGX.36,390,650,797 (73%) as summarised in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Se", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aa Actual expenditure Cumulative Actual % out of (UGX) expenditure total warrants Wage expenditure (Salaries,Pension \nand Gratui 31,722,419,893 31,722,419,893 \nPDM expenditure audited \n66,037,380 31,788,457,273 \nEducation grant - Formerly SFG \n354,198,422 32,142,655,695 \nUGIFT (Infrastructure) 1,209,201,488 33,351,857,183 \nWater Grant \n517,557,070 33,869,414,253 6 Micro scale irrigation \n554,995,343 34,424,409,596 69 Outputs/activities under budget \nperformance review (URF) 1,966,241,201 36,390,650,797 73 Total of the utilised warrants \n36,390,650,797 \naudited \nOut of the total warrants of UGX.49,893,103,924 in the financial year 2022/2023, on \nNo \\| Observation - --- - - --- a \u201c \nare in Appendix 1. \nSource Approved Actual Variance budget", "metadata": {"headings": [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}, [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}], [{"headings_0": {"content": "Se", "page": 5, "level": 1}}, {"headings_1": {"content": "Recurrent (Non-wage) 13,292 ,844,387 12,063,889,523 91 |", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Collections", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tax Revenues 415,136,000 180,143,743 234,992,257 Non-Tax Revenues 612,608,000 369,115,021 243,492,979 \n1,027,744,00 549,258,76 478,485,23 0 4 6 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nActivity Purpose Budget of the un- Amount \nimplemen ted \nactivities \nAdministration Completion Paving of 187,800,930 administrativ compound", "metadata": {"headings": [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}, [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}], [{"headings_0": {"content": "Collections", "page": 6, "level": 11}}, {"headings_1": {"content": "Se", "page": 5, "level": 1}}], [{"headings_0": {"content": 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[{"headings_0": {"content": "> (ese ee [eee", "page": 6, "level": 3}}, {"headings_1": {"content": "Collections", "page": 6, "level": 11}}], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i? Community Mobilisation", "metadata": {"headings": [{"headings_0": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}, {"headings_1": {"content": "> (ese ee [eee", "page": 6, "level": 3}}], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mobilisation \nresidents", "metadata": {"headings": [{"headings_0": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}, {"headings_1": {"content": "> (ese ee [eee", "page": 6, "level": 3}}], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 6, "level": 3}}, {"headings_1": {"content": "i? Community Mobilisation", "page": 6, "level": 3}}], "page": 6, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \nThe Accounting Officer explained that under collection of local revenue was attributed to the following; \ne Low co funding by farmers \ne Low remittances from lower local councils \ne The effects of Covid 19 which is still affecting revenue collection. \n1.2 Performance of GOU warrants \nRecommendation Er \nsensitising farmers on the issue of co-funding. \nI advised the Accounting Officer The DLG had an approved budget of UGX.49,788,410,960 to to roll over the affected activities implement the various programmes, out of which for implementation in the UGX.49,056,282,436 was warranted resulting in a shortfall of subsequent period. 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"type": "paragraph"}}, {"content": "\u2018saounosay Sjewmd Puy dzeAIIg JOP3S wsunoL Juawdojanag Buimo}joy", "metadata": {"headings": [{"headings_0": {"content": "\u2018saounosay Sjewmd Puy dzeAIIg JOP3S wsunoL Juawdojanag Buimo}joy", "page": 7, "level": 1}}, {"headings_1": {"content": "Tep'spz\u2019gig's 000\u2018000'p 6\u2018OTb\u2019ssz'6r 09 sem 319m MOI2q Jou pajueem s6g\u2019gz Feces L9OL'262'T 699\u2019\u20ac87'38 000'260'2z", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201aQuawuoAug Juawdojanaq - \u2018arent \n409985 ~ VoReunoJsueA] UMOys", "metadata": {"headings": [{"headings_0": {"content": "\u2018saounosay Sjewmd Puy dzeAIIg JOP3S wsunoL Juawdojanag Buimo}joy", "page": 7, "level": 1}}, {"headings_1": {"content": "Tep'spz\u2019gig's 000\u2018000'p 6\u2018OTb\u2019ssz'6r 09 sem 319m MOI2q Jou pajueem s6g\u2019gz Feces L9OL'262'T 699\u2019\u20ac87'38 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"type": "list"}}, {"content": "Nezilelgsnpur", "metadata": {"headings": [{"headings_0": {"content": "Nezilelgsnpur", "page": 7, "level": 1}}, {"headings_1": {"content": "\u2018saounosay Sjewmd Puy dzeAIIg JOP3S wsunoL Juawdojanag Buimo}joy", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ISSPUIW", "metadata": {"headings": [{"headings_0": {"content": "ISSPUIW", "page": 7, "level": 1}}, {"headings_1": {"content": "Nezilelgsnpur", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "quawudojanag payesbaquy Yodsup\u0131 amonnseyuy \u201c", "metadata": {"headings": [{"headings_0": {"content": "ISSPUIW", "page": 7, "level": 1}}, {"headings_1": {"content": "Nezilelgsnpur", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pueq Illqnd se Puy uewny jede)", "metadata": {"headings": [{"headings_0": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}, {"headings_1": {"content": "ISSPUIW", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON Je cr L e \n90 20 bI so aU jje i", "metadata": {"headings": [{"headings_0": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}, {"headings_1": {"content": "ISSPUIW", "page": 7, "level": 1}}, [{"headings_0": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}, {"headings_1": {"content": "ISSPUIW", "page": 7, "level": 1}}]], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "or-", "metadata": {"headings": [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], "page": 7, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Observation \\| Recommendation en \nIPF given by the Ministry of Finance but partial release was Public Sector \nAll planned made. Transformati activities However 497,108,197 \non -14 \nimplemented. no impact as \nthe District received more than what was required \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Pension payment to beneficiaries \ne Day to Day support activities. Gravelling, slashing and drainage works. e \ne Training of beneficiary farmers and support supervision activities. \nThe Accounting Officer explained that there was no control on the unwarranted amount. \nPerformance of External Assistance \nI advised the Accounting Officer The entity had an approved budget for external assistance of to engage the relevant UGX.734,745,714 from the various programmes out of which development partners for their UGX.375,903,829 was warranted resulting in a shortfall of commitment and roll over the UGX.358,841,885representing 51% performance. \nThe performance of warrants for each of the programmes is shown in the table below; \nProgramme Approved Warrants Variance \nbudget \nHuman Capital 734,745,714 375,903,829 358,841,885 Development \nTotal 734,745,714 375,903,829 358,841,885 \naffected activities to the subsequent period. \n. \n[No \\| Observaiion \nwen nen Recommendation \\|] - \n\\| \n1.4 Utilization of Warrants \nI advised the Accounting Officer Out of the total warrants of UGX.49,893,103,924 availed during to pursue re voting of the funds the year, UGX.44,344,356,714 was utilized by the entity resulting by MoFPED, and the unfinished in un-utilized warrants of UGX.5,548,747,210 representing projects rolled over to the utilization of 88.9% as shown the table below; \nsubsequent FY for completion.", "metadata": {"headings": [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}, [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}], [{"headings_0": {"content": "or-", "page": 7, "level": 3}}, {"headings_1": {"content": "pueq Illqnd se Puy uewny jede)", "page": 7, "level": 1}}]], "page": 8, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[menamme", "metadata": {"headings": [{"headings_0": {"content": "[menamme", "page": 9, "level": 1}}, {"headings_1": {"content": "or-", "page": 7, "level": 3}}], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "waren", "metadata": {"headings": [{"headings_0": {"content": "waren", "page": 9, "level": 4}}, {"headings_1": {"content": "[menamme", "page": 9, "level": 1}}], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[want Tree Tine % \nos \n\u201c \nwarrants \ne \non \nAgro- \n1,248,06 2117,566,249", "metadata": {"headings": [{"headings_0": {"content": "waren", "page": 9, "level": 4}}, {"headings_1": {"content": "[menamme", "page": 9, "level": 1}}, [{"headings_0": {"content": "waren", "page": 9, "level": 4}}, {"headings_1": {"content": "[menamme", "page": 9, "level": 1}}], [{"headings_0": {"content": "waren", "page": 9, "level": 4}}, {"headings_1": {"content": "[menamme", "page": 9, "level": 1}}]], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "62.9%", "metadata": {"headings": [{"headings_0": {"content": "62.9%", "page": 9, "level": 11}}, {"headings_1": {"content": "waren", "page": 9, "level": 4}}], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Industrialization-01\\_ 3,365,628,708 2,459 \nManufacturing -04 2,099,500 100.0% 2.100.000 \nTourism", "metadata": {"headings": [{"headings_0": {"content": "62.9%", "page": 9, "level": 11}}, {"headings_1": {"content": "waren", "page": 9, "level": 4}}, [{"headings_0": {"content": "62.9%", "page": 9, "level": 11}}, {"headings_1": {"content": "waren", "page": 9, "level": 4}}], [{"headings_0": {"content": "62.9%", "page": 9, "level": 11}}, {"headings_1": {"content": "waren", "page": 9, "level": 4}}]], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4,000,000 \n100.0% Development -05 4,000,000 \nNatural Resources, 16,233,9 923,090,167 \n98.3% Environment - 06 \n939,324,106 \nPrivate \nSector \n72,562,861 313,345 99.6% Development \u2014 07 72,876,206 \nIntegrated \nTransport MR 99.7%", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}, [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}], [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}], [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}], [{"headings_0": {"content": "oo", "page": 9, "level": 2}}, {"headings_1": {"content": "62.9%", "page": 9, "level": 11}}]], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "igeasocis Infrastructure 09 eee - \nSustainable Urban \nHuman Capital 31,910,846,06 3,370,11 \nPublic Sector 855,216, \\*673,231,310 \nFE Transformation -14 5,528,448,138 \nCommunity 199% \\| Mobilization and 152,933,195 88.70% 172328233 \nMindset 15 a! \n- \nGovernance and 7,188,49 411,53 re 0 Security - 16 2,672,600,032 \nDevelopment Plan \nol : 636,378,380 28,698,5 95.7% 6 \\_ \n665,076,903 \nTotal 49,893,103, 44,344,356,7 3,588,7 gg.00% 14 47,210 \n924 \nSource: OAG Budget analysis \nThe warrants that were not utilized were mainly meant for the \nfollowing key activities that were partially or not implemented as shown in Appendix 2; \nTeachers and health workers were not recruited. \u00b0 \nDelayed construction of the seed school \u00b0 \n\u00b0 Procurement of irrigation equipment", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}, [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}]], "page": 9, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- .\\| Observation \nindicators and targets are", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], "page": 10, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nprograms. \n\\| Recommendaticn- achieved - ---- for key projects and/or \nI reviewed the approved work plan and sampled 11 outputs with a total of 23 activities. I noted the following; \ne 9 outputs with 18 activities had clear performance indicators and targets. \ne 2 outputs with 5 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 3(a) \nTable showing performance indicators and targets \nNo. of No of \nactiviti \nNo of % \nActiviti an \nactiviti es with \nQuantif in clear Expenditure icati es \nthe perfor Amount (UGX) \nmance \nindicat indicat \nors and ors and \ntargets \ng \nFully quantifie \noutputs \nOutputs \nnot fully \nquantite 583,598,992 22%", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}, [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}], [{"headings_0": {"content": "nn", "page": 9, "level": 1}}, {"headings_1": {"content": "oo", "page": 9, "level": 2}}]], "page": 10, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,127,185,301", "metadata": {"headings": [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], "page": 10, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Without clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information.", "metadata": {"headings": [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], "page": 10, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that there was a limitation on \nthe PBS because performance indicators and targets were aligned \nto PDM III which was customised for MDA and most of them are \nnot applicable to LG so LG retried to customise to have indicators \nabs targets in the system where we fail, it cannot be reflected. \n1.6 Implementation of outputs \nI assessed the implementation of 9 outputs with eighteen (18) I advised the Accounting Officer activities worth UGX.4,543,586,309 that were fully quantified and to closely supervise and monitor noted that; \nprogress by the contractor to enhance the construction and e Five (5) outputs with twelve (12) activities with expenditure complete the school in the worth UGX.732,148,855 were fully implemented. \nsubsequent F/Y. \n\u00abFour (4) outputs with six (6) activities worth UGX.3,811,438,032 \nwere partially implemented. Refer to Appendix 3(b) for details The Accounting Officer should and table below; \nalso arrange for the sensitization of farmers on the need for and \n\u2018Observation: \u201c Recommendation: - --- ~~~: \\| Partial/Non-implementation of planned activities implies that the \nexpected services to the beneficiary communities were not \nattained. For example, the municipality did not implement or \npartially implemented the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}, [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}]], "page": 10, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of Kasaali seed school\n2. Supply of irrigation equipment", "metadata": {"headings": [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], "page": 11, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Delayed construction of the school denies the needed service to students who walk long distance to access education in other schools \nThe Accounting Officer explained that this was due to delays by the contractor to start work and farmers\u2019 failure to pay co- funding. \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF \nI sampled two (2) out of ten (10) activities with a total expenditure of UGX.26,162,000. The significant findings are provided in the table below. \nActivity Total Pictorial evidence \ndetails expenditure \n(UGX) \nRoad: Kyotera 18,782,000 \nSummary of findings Audit (Time, Quality, conclusion Quantity, Cost and Functionality) \n0+2.400 installation of 6 Work done Biteremu - Culverts \nkalisizor \n0+3.500 installation of 6 \nLength: 37.7 culverts \nkms Construction of headwalls on lines \nConclusion: The sections \nwere \nmaintained, however, the road was bushy due to heavy \nRoad 7,380,000 \\| \nrains \nWork done \n1.7.2 The service delivery under focus areas - \nmo mn I sampled Six (06) out of sixty (60) activities in Four (4) focus areas with a total expenditure of UGX.2,774,916,565 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nFocus Area Amount spent Key Observation Key recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}, [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}], [{"headings_0": {"content": "5,127,185,301", "page": 10, "level": 11}}, {"headings_1": {"content": "nn", "page": 9, "level": 1}}]], "page": 11, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 12, "level": 3}}, {"headings_1": {"content": "5,127,185,301", "page": 10, "level": 11}}], "page": 12, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1517:5615621", "metadata": {"headings": [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], "page": 12, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eTesting of water quality e I advised the Accounting Development \nwas not fully done for the \nOfficer to test all the water grant \nexisting water sources to sources as per the confirm if the water is safe \nguidelines. \nfor human consumption. \ne The water department has no water testing kits. \nImplication \nThere is a risk of consumption of unsafe water by the community. \n1,304,023,513 \neConstruction of Kasaali e I advised the Accounting Seed Secondary was slow, \nOfficer to carry out more and was at slab level at the \nmonitoring and supervision time of inspection. \nto ensure timely completion of works. \neUpgrade of Nangoma HC \nI to HC II and \nConstruction of staff house \nat Nangoma HC III has \nbeen delayed due to \ndifficulties \nwith \ncontractors. \nImplication \nThis denied the local population the use of the classroom block and new facilities in the health Centre III. \nMicroscale 599,441,946 \n\u00abOnly 17 out 45 micro \nI advised Accounting Officer irrigation \nirrigation equipment were \nto sensitise the farmenrs on supplied and installed. \nthe need for co-funding under this programme. Implication \nThis deprives the farmer the support provided to \nnon-existent employees, underpayments to staff and irregular overpayments to staff, among others.", "metadata": {"headings": [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}, [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "1517:5615621", "page": 12, "level": 3}}, {"headings_1": {"content": "Water", "page": 12, "level": 3}}]], "page": 12, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], "page": 13, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKyotera DLG had a wage budget of UGX.31,494,638,430, out of which UGX.28,702,957,982 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo \\| Observation \nRecommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.24,842,960,886 and I \nadvised the obtained supplementary funding of UGX. 6,651,677,544 resulting into Accounting Officer to a revised wage budget of UGX.31,494,638,430 which was all liaise with MoPS on warranted, \nwhen the ban on recruitment will be Out of the total warrants, UGX.28,702,957,982 was utilized by the \\| lifted to commence DLG resulting in un-utilized warrants of UGX.2,791,680,447 recruitment process. representing utilization of 91% as summarized in the table below and \ndetailed in Appendix 4 \nApprov Supple Revised Warran Payment Unspent mentar s UGX. Balance y UGX. UGX. \n24,842,9 6,651,67 28,702,95 2,791,680,4 60,886 7,544 38,430 38,429 7,982 47 \nFrom the analysis, I noted that; \n\u00a2 The supplementary funding of UGX. 2,791,680,447 was not utilized.", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}, [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that permanent Secretary Ministry \nof Public Service issued a circular dated 25th April, 2023 in regard to \nsuspension of clearance to recruit staff in Ministries, departments, \nAgencies and Local Governments, for FY 2022/23.This affected the \nrecruitment of new staff in FY 2022/23 though under absorption of \nwage budget. \\| 2.2 \nValidation of employees on the entity payroll \nThe District had 2,390 employees on the IPPS payroll of which \n2,216(93%) were fully verified, 153(.064%) partially verified, 1 I advised the (.0004%) not verified, and 20 (.0084%) did not show up. \nAccounting Officer to liaise with the Ministry of Public \na) Out of 2,216 (93%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) b) 153(.064%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nc) total of 01 (.0004%) employee on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence was not verified. \nd) A total of 20(.0084%) employees on the payroll did not appear for the validation and were categorised as follows; \ni. \nSix (6) employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii. Five (5) employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \niii. However, a total of UGX.5,594,664 was paid to one employee for the four months after the exit and this is considered a financial loss to Government. \niv. \nI further noted that nine (9) individuals, were not accounted for and these were omitted from the validated payroll. \ne) Three (3) individuals whose names were not on the District's payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that the two employees had disciplinary cases which were later completed and reinstated on the", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}, [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}]], "page": 13, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "records and may complicate the employee service history and duly updated and retirement procedures. Where the errors in dates of birth increase the brought to the length of service, it may lead to the irregular extension of employee attention of the service. Ministry of Public Service within a The Accounting Officer explained that some employees changed their specified timeline for dates of births during the National registration exercise which as a appropriate action. district had no control. As a district, management stick to the dates that an employee declared when entering service as guided by the Uganda Public Standing orders (2021) and a circular from the Ministry of Public Service. However, management will liaise with the Ministry of Public Service to reconcile and update the records. f) Findings from Other Special Audit Procedures I advised the I undertook other special audit procedures to review the accuracy of Accounting Officer to; the payroll including planning, budgeting and payments for the period \u00ae Ensure of four years (2019/2020-2022/2023). timely reconciliation of the amounts I noted that; before effecting payments. In a) 232 employee records were captured on wrong scale/notches addition, the leading to over computations and under computations. amounts over remitted should be b) Over-remittance of UGX 42,662,729and under-remittance of UGX followed up with a 63,395,927 of statutory deductions were made by the entity view of recovery. during the period. . Put in place controls to ensure that non-statutory c) Over\u2014remittance of UGX 6,584,255 and under-remittance of UGX deductions are 36,135,462 of non-statutory deductions were made by the entity always accurately during the period. computed and promptly paid as per the payroll register The Accounting Officer explained that the variances to salary suspension for those who had absconded, died or retired within a particular month after the payroll process. No detailed list was availed for reconciliation. g) Delayed deletion of employees from the payroll I advised the I noted that UGX. 21,457,332 was paid to 13 staff who had either Accounting Officer to been retired, transferred, absconded or died. These resulted into initiate a process of financial loss to government. deleting these names on the payroll. For i, Out of 584 approved positions, a total of 283 positions were filled establishment and leaving a gap of 301 vacant positions. liaise with responsible stakeholders with a view to mobilising resources to fill the ii. The entity did not have an approved and costed", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}, [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}], [{"headings_0": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, {"headings_1": {"content": "1517:5615621", "page": 12, "level": 3}}]], "page": 15, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L__", "metadata": {"headings": [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}], "page": 16, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EMPHASIS OF MATTER \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 \nChange in Accounting Treatment for Non-current Assets \nAccording to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. \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. \n4.0\u00b0 - Impiementation of Key Government Grants/Programmes \nBr wenn ers \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}, [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}], [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}], [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}], [{"headings_0": {"content": "L__", "page": 16, "level": 3}}, {"headings_1": {"content": "Accordingly, I carried out a special audit on wage payroll in Local Government (LG)", "page": 13, "level": 2}}]], "page": 16, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], "page": 17, "document_name": "Kyotera 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. \nKyotera District budgeted and received UGX.517,561,612 for the financial year 2022/23 out of which UGX.517,561,612 received, the District spent all the funds. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity \n1 Rural Water and Construction of boreholes \nPlanned quantity Actual quantity", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "L__", "page": 16, "level": 3}}]], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8 8", "metadata": {"headings": [{"headings_0": {"content": "8 8", "page": 17, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sanitation Sub- Rehabilitation of boreholes 27 27 Grant (traditional Construction of Ferro water 8 \n8 component) harvest tanks \n2 Piped Water Sub- Construction of piped water 1 \n1 Grant (UgIFT scheme at Kyabasimba \ncomponent landing site \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": "8 8", "page": 17, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "8 8", "page": 17, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "8 8", "page": 17, "level": 3}}], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \noe All the projects had- their designs approved by the Ministry of Water and Environment. \no All expenditure of UGX.517,557,070 was fully accounted for and had no", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "8 8", "page": 17, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "8 8", "page": 17, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "8 8", "page": 17, "level": 3}}]], "page": 17, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mischarges.", "metadata": {"headings": [{"headings_0": {"content": "mischarges.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e All Projects were fully implemented. \noe All 11 of the projects visited were fully functional with reasonable good water", "metadata": {"headings": [{"headings_0": {"content": "mischarges.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "yield.", "metadata": {"headings": [{"headings_0": {"content": "yield.", "page": 18, "level": 1}}, {"headings_1": {"content": "mischarges.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.1.2.1 Review of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nOne contract for the construction of Kabanyaga Public latrine in Nangoma Sub county out of the five contracts was awarded after 31st October contrary to the", "metadata": {"headings": [{"headings_0": {"content": "yield.", "page": 18, "level": 1}}, {"headings_1": {"content": "mischarges.", "page": 18, "level": 1}}, [{"headings_0": {"content": "yield.", "page": 18, "level": 1}}, {"headings_1": {"content": "mischarges.", "page": 18, "level": 1}}], [{"headings_0": {"content": "yield.", "page": 18, "level": 1}}, {"headings_1": {"content": "mischarges.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "yield.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Delayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "yield.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the contract was awarded late due to issues of land which had not yet been resolved by 31st October. However, the sector was working on mechanisms to ensure that land for such projects are secured early to avoid future delays in procurement of works.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 18, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised The Accounting Officer to ensure that water projects are allocated to communities after confirmation of land availability to avoid future delays. \n4.1.2.2 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \now eee oem \n\u201c \nThe Accounting Officer explained that the district lacked adequate funds to procure test kits.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with Ministry of Water and Environment to avail adequate funds to procure water quality testing kits. \no None of the existing water sources was tested contrary to the standard requirement of 20%, while only 11 (42%) of the new sources were tested contrary \nto the required standard of 100%. Details in the table below \nCategory Number Percentage Number Percentage Percentage Percentage of of water required to tested actually untested tested water sources be tested tested sources suitable (a) (b) (a-b) for human consumption. \nI \nprojects \n2 New 100% 42% projects \nFailure to fully comply with the testing requirements derails the overall grant objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the district lacked adequate funds to procure test kits and to carry out tests up to the required standard.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with Ministry of Finance for adequate funding to procure water quality testing kits and carry out tests up to the required standard. \n4.1.2.3 Inspection of water Grant activities \nI conducted physical inspections of three (3) projects implemented at on 29 September 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nPlanned works Photographic evidence Audit Inspection Remarks \nWater Grant Installation of Ferro tank \nSEE \nFerro tank installed by - \n/ \nAt Nakatoogo 7 x using the water grant \nWater Grant Installation of Ferro tank \nWorks done as planned. At Banda \n4.2 Implementation 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. \nKyotera District budgeted and received UGX.2,727,465,879 to the implement the programme. The following activities were undertaken; \nProject Name Contractor Contract Amount Paid Start End Status at amount \ndate date 30/06 /2023 Construction of Hanan 3,259,975,380 828,807,299 15/12/ 15/06/ Work is still in Kasaali seed Contractors \n2022 2024 progress. The school Uganda buildings are Limited \nstill on slab level. Upgrading of Kyamulibwa 294,645,334 284,645,334 17/05/ 17/12/ Constructions Nangoma HC II to Carpentry \n2023 2023 had been HC I workshop \ncompleted for and \nthe construction \ngeneral/matern Itd ity ward, 4- stance pit latrine, medical waste pit. The buildings are not yet in use. Works on renovation of OPD have not \nSupply of medical Kyamulibwa 10,570,880 equipment at Carpentry \nNangoma HC III workshop \nand \nconstruction \nItd \net started. 9,467,891 17/05/ 17/12/ Equipment has 2023 2023 been installed \nConstruction of Zombe \n170,000,000 167,280,964 24/10/ 24/06/ Works were Staff houses at Enterprises \n2022 2023 substantially \noe WHT was deducted from payments made to Contractors \u201cof UGIFT projects and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "paid.", "metadata": {"headings": [{"headings_0": {"content": "paid.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.2.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.2.2.1 Planning and Budget Performance \n4.2.2.1.1 Budget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 96.5% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.111,535,606 (36.5%) while replacement of small medical equipment and medical furniture was allocated by UGX. 10,570,880 (3.5%). In addition, there was no allocation to repair of medical equipment as shown in the table below. \nMain Expenditure Items \nThreshold as Actual Approved Varia Audit per the perce budget nce remark guidelines ntage (UGX) \n(budg", "metadata": {"headings": [{"headings_0": {"content": "paid.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "paid.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "paid.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "paid.", "page": 21, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "et)", "metadata": {"headings": [{"headings_0": {"content": "et)", "page": 21, "level": 3}}, {"headings_1": {"content": "paid.", "page": 21, "level": 1}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(A-B)", "metadata": {"headings": [{"headings_0": {"content": "(A-B)", "page": 21, "level": 3}}, {"headings_1": {"content": "et)", "page": 21, "level": 3}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B)", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 21, "level": 3}}, {"headings_1": {"content": "(A-B)", "page": 21, "level": 3}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Repair of medical equipment | Minimum 20% |", "metadata": {"headings": [{"headings_0": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}, {"headings_1": {"content": "(B)", "page": 21, "level": 3}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0%", "metadata": {"headings": [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Replacement of small medical Maximum 20% 3.5% equipment and medical \nfurniture. \nA 0\\|20% \\|\u00fcner allocation 10,570,880 16.5% Under Allocation \nUpgrade and new construction Maximum 60% 96.5% 294,665,334 36.5% Over including Geotechnical Allocation Investigation on the selected \nsite \nMaintenance of buildings \nCompletion of unfinished \nRecommendation \n. \naime aan BR \nI advised the Accounting Officer to expedite the construction works and supply of equipment to have this project completed next financial year. \n4.2.2.1.2 Funding and Absorption \nOut of the approved budget of UGX.2,727,465,879, the district received all the money out of which UGX.1,290,201,488 (47.3) was spent, leaving UGX.1,437,264,391 unutilized. Details are in the table below; \nDetails Approved Warrants/ Release Expenditure Under \\|", "metadata": {"headings": [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}, [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}], [{"headings_0": {"content": "0%", "page": 21, "level": 2}}, {"headings_1": {"content": "Repair of medical equipment | Minimum 20% |", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 1}}, {"headings_1": {"content": "0%", "page": 21, "level": 2}}], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B)", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 2,/27,465,879 2,727,465,879 1,290,201,488 1,437,264,391 development \n2,727,465,879 2,727,465,879 1,290,201,488 1,437,264,391 \nThe under absorption resulted in partial completion of Kasaali seed school and as result, education services to the intended beneficiaries were delayed. \nThe Accounting Officer explained that the delays were caused by the contractor who took two months without starting work.", "metadata": {"headings": [{"headings_0": {"content": "(B)", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}, [{"headings_0": {"content": "(B)", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], [{"headings_0": {"content": "(B)", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}], [{"headings_0": {"content": "(B)", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 1}}]], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to carry out more monitoring and supervision of the contractor to have the work expedited to completion before the contract elapses. \n4.2.2.2 Implementation of UGiFT activities \n4.2.2.2.1 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\"' November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have a land title for the piece of land on which one UGIFT infrastructure project worth UGX.3,259,975,380 was implemented. Details are in the table below; \nSN \\| UGIFT Project \nContract Amount UGX \n1 Construction of Kasaali seed school in Kasaali Sub-County", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "(B)", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,259,975,380", "metadata": {"headings": [{"headings_0": {"content": "3,259,975,380", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case land disputes \nInspection > -\\| +: remarks \nConstruction 828,807,299 15/12/2022 15/6/2024 \nWork is still in progress. The of Kasali \nbuildings are still seed school \non slab level. \nConstruction 170,000,000 24/10/2022 24/06/2023 \nWorks were substantially \nof a staff \ncompleted, the house at \noutside floor was Nangoma \nincomplete. \nHealth \nCentre III \nUpgrade of 305,216,214 17/05/2023 17/12/2023 \nConstruction had been completed Nangoma \nfor \nthe Health \ngeneral/maternity Centre II to \nward, 4-stance III \npit latrine, medical waste pit. The buildings are not yet in use. \nWorks \non renovation of OPD have not yet started. \nEducation Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of \nclassroom .block \\|..Construct . \nCompleted and. \\|.. ..... - \u00bb=-- with office and ion Ltd \nbuilding in use \nstore at \\| \nKatabakoki P/S \nCompletion of 2 Enotu 119,727,520 113,741,144 09/01/2023 09/06/2023 Works \nclassroom block Construct \nCompleted and \nwith office and ion Ltd \nbuilding in use \nstore at Kirinda \nP/S \n6\\| Completion of 2 Owen 47,955,724 45,557,938 20/12/2022 20/06/2023 Works \nclassroom block Services \nCompleted and \nwith office and Ltd \nbuilding in use \nstore at Kikungwe \nP/S \n[ \nTotal 372,515,248 353,889,485 \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \nI noted the following areas were management had commendable performance; \noe The district incorporated education development grant projects into the district plans and budgetary framework \ne The budget allocation of Education Development grant was done as per the", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}, [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}], [{"headings_0": {"content": "| Total", "page": 22, "level": 4}}, {"headings_1": {"content": "3,259,975,380", "page": 22, "level": 3}}]], "page": 22, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 24, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All funds were fully utilized on eligible activities and accounted for. \ne All bidders passed the preliminary stage of evaluation and were awarded to the best evaluated bidder. \noe All Projects maintained contract management records as required. Monitoring and evaluation was carried out by the respective officers and oe \nrecommendations raised were also implemented. \no All the projects were fully implemented within their contract period. \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2.1 Review of Budgeting and allocation \na) \nSelection of schools/projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nb) \nFunding and absorption of Education Bevelopment grant \nThe District budgeted, received and spent UGX.354,198,427 representing. \n4.3.2.2 Inspection for service delivery under the Education Development Grant \nI sampled six (6) projects with a total expenditure of UGX.354,198,427 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nNo. Activity details Pictorial Evidence \n", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}, [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}]], "page": 24, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of a 2- classroom block with office and store at Kirinda P/S.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "UGX.119,727,520 Construction of a 2- classroom block with office and store at Kikungwe P/S: \nUGX. 47,955,724 \n", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}, [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}]], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction of a 2- classroom block with office and store at Kabuwoko C/U P/S.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "UGX. 47,955,724", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Construction of a 5 stance lined Pit latrine at Kabuwoko Hill P/S.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "UGX.27,977,800 \\|", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 24, "level": 1}}, {"headings_1": {"content": "| Total", "page": 22, "level": 4}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Summary of findings Audit conclusion (Time, Quality, \nQuantity, Cost and \nFunctionali \nAt the time of Works were inspection, works were completed in time fully completed and the and the building is in classroom block was good condition. already in use. \nAt the time of The quality of the inspection, works were classroom was not substantially completed satisfactory given but cracks were that cracks were beginning to develop in already developing sections of the in sections of the classroom floor. floor \nAt the time of Works were inspection, works were completed in time fully completed and the and the building is in classroom block was good condition. already in use. \nAt the time of Works were inspection, works were completed in time fully completed and the and the building is in pit latrine was already good condition. \nin use. \nI advised the Accounting Officer to address the challenges noted in kikungwe P/S. \n4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kyotera District the \nI designed audit procedures to assess-whether-the- utilization of the Micro Scale Irrigation Grant was done in accordance with the program guidelines. \nThe following were my observations; \n4.4.1 Positive observations \nI noted the following areas where management had commendable performance; \noe Expenditure was made on eligible activities. \noe The outputs for complementary activities were adequately quantified in the work", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 24, "level": 1}}]], "page": 25, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Irrigation equipment were supplied to 17 beneficiary farmers that had paid co-", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 26, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 26, "level": 1}}, {"headings_1": {"content": "plan.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A total of UGX.77,083,450 was collected from 17 farmers at the time of audit and oe \ndeposited to the district's LG General Fund Account. \ne The district complied with the selection criteria for the lowest priced technically responsive bid. \noe The supplier offered training and technical support to the farmer during the warranty period. \noe All payments for the program related activities were accounted for. \n4.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1.1 Budget performance \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 26, "level": 1}}, {"headings_1": {"content": "plan.", "page": 26, "level": 1}}, [{"headings_0": {"content": "funding.", "page": 26, "level": 1}}, {"headings_1": {"content": "plan.", "page": 26, "level": 1}}], [{"headings_0": {"content": "funding.", "page": 26, "level": 1}}, {"headings_1": {"content": "plan.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Out of the total program receipts of UGX.1,716,470,400, UGX.599,441,946 (34.92%) was utilized by the entity resulting into unspent balance of UGX.1,117,028,454 (65.08%). Details are in the table below. \nRevised Warrants Total Variance % of budget / Release expenditure (UGX) under (UGX) (UGX) (as per absorption payment file) \n[BoC (BC) (D/B)\\*100 CT 317,253,67 84,345,636 232,908,038 73.41 \n\u201cRecommendation - fundia ar I advised the Accounting Officer to engage MAAIF on the co- \nrate, which is becoming a challenge to the implementation of the programme. \n4.4.2.2 Implementation of the Micro irrigation program \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; \nFarmer awareness raising will be based on a communication strategy and user- o \nfriendly communication materials to be developed and issued by MAAIF. o The supply and installation of equipment. \nI reviewed the implementation of the micro irrigation program and made the following observations; \noe Out of the 17 equipment were supplied, 11 were supplied in time and 6 were installed late as per the attached appendix 5 \nAs a result of the shortcomings, the intended beneficiaries missed the planting season. \nThe Accounting Officer explained that the delays were from the contractor however deliveries and installation were later undertaken.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}, [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}], [{"headings_0": {"content": "following;", "page": 26, "level": 1}}, {"headings_1": {"content": "funding.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "following;", "page": 26, "level": 1}}], "page": 27, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that delivery and instalment of the equipment is within the contractual time frame. \n4.4.2.3 Inspection for service delivery projects implemented in FY 2022/23 \nI sampled irrigation projects with a total expenditure of UGX.103,055,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascerlald the cause and likely impact of the Activity. rg Location \\| Equip", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "following;", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "following;", "page": 26, "level": 1}}]], "page": 27, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pictorial", "metadata": {"headings": [{"headings_0": {"content": "Pictorial", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Value evidence Summary of Audit \\| details \\| of (Village, \\| ment of \nfindings (Time, conclusio \\| \\| benef Parish suppl equip \nQuality, n \n\\| \n\\| \niciary and sub- ier ment \\| \n\\| \nQuantity, Cost \\| \n\\| county and (UGX \n\\| and \n\\| \nprocu ) Functionality) \\| \nreme \n\\| \nnt \nrefer", "metadata": {"headings": [{"headings_0": {"content": "Pictorial", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Pictorial", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Pictorial", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Pictorial", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "metadata": {"headings": [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], "page": 28, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of ba Sub Projec 5,000 \n\\| \n\\| \n\u201a Irrigatio Daniel County t Ltd. \\| \n\\| Irrigation system .\\|-Fully 2 0000 \nis fully installed implement and functional in ed and in \\| passion fruit functional. a \nequipm \nplantation. \nent \n\\| \nIrrigation system, 15/10/2023 \n\\| \n\\| \nSupply Mulind Kirumba Anjara 17,98 of wa Sub Projec 5,000 irrigatio John County t Ltd. \nn \n, equipm \\| \\| ent \\| \\| \nSupply \\| Semuj Kalisizo \nAnjara 18,10 \\| of \\| Sub Projec 0,000 ju \nirrigatio Steph County t Ltd, \nn en \nIrrigation system Fully zz \nis fully installed implement and functional in ed and Fe \nst \n; \na plantation. functional. \\| \nIrrigation system \nFully \nis fully installed implement and functional in ed and a coffee functional. \\| equipm plantation. ent \nIrrigation \nsystem, 15/10/2023 \n\\| \n\\| \n~ \nSupply Bwami Kalisizo Anjara \\| 16,77 \nIrrigation system Fully \nof ka Sub Projec 0,000 \nis fully installed implement irrigatio Steven County t Ltd. \nand functional in ed and \nn \na coffee functional. equipm \nplantation. \nent \n! Irrigation system, \\| \n\\| \n15/10/2023 \none of the: Government's strategies -for ensuring inclusive growth for-the-youth population segment in the country. \nI noted that since 2014/2015 when the program was launched, Government injected a total of UGX.930,52 ,250. During the year under review UGX.116,060, 300 had been recovered, leaving an outstanding balance of UGX. 814,461,950 as shown in Appendix 6. \nThis implies that 87% of the funds remained unrecovered thus rendering the program failure to the set objectives. \nThe Accounting Officer explained that they faced a number of challenges including displacement of the beneficiary youths who had no permanent places of aboard, other youth projects got affected by COVID 19 where many of them lost track of their projects, and that it is also highly costly to carry out enforcement exercises and most of these group members can hardly be reached through phone calls as they changed their contacts. \nRecommendation \nI advised the Accounting Officer to design strategies of ensuring recovery of funds from the youth groups to ensure continuity of the revolving fund.", "metadata": {"headings": [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}, [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}]], "page": 28, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.5.2 Uganda Women Enterprise Program(UWEP) recoveries \nThe UWEP is responsive to Uganda\u2019s Vision 2040 whose mission is to realise \u201ca Transformed Uganda Society from a Peasant to a Modern and Prosperous country within 30years\u201d. At the time of its development, UWEP was informed by the theme of the National Development Plan (2010/112014/15), \u201cGrowth, Employment and Social Economic Transformation for Prosperity\u201d. The National Development plan (NDPII2015/16\u20142019/20) acknowledged the UWEP, indicating that the Government initiated the programme as one of its interventions in response to the high unemployment rate and poverty among the youth. According to NDPII, the UWEP was one of the Government's strategies for ensuring inclusive growth for the women population segment in the country. \nI noted that since 2017/2018 when the program was launched, Government injected a total of UGX.613,911,204. During the year under review UGX. 180,558,800 had been recovered, leaving an outstanding balance of UGX.433,352,404 as shown in Appendix 7 \n4.6 Delayed access to the pension-payroll \n\u201c \nParagraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted \nParagraph 5.1.2 of establishment notice no. 3 of 2019 provides that in order to ensure pensioners are paid on the due date; the timelines for processing pension files were revised as follows: \nSN Required action \nResponsible Person \\| Timeline \nAuto notification on pay slip of IPPS System \n6 months to retirement \nan employee due for retirement \ndate \nFormal employee notification Responsible Officer \nWithin 6- 5 months \nletter to the employee \nto retirement date \nFilling retirement Application Retiring Staff \nWithin 5- 4 months \nforms for retirement \nto retirement date \n", "metadata": {"headings": [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}, [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}]], "page": 29, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Creation of retirement request HR at Vote \nWithin 10 days on IPPS", "metadata": {"headings": [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], "page": 30, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Computation of retirement Head HR at Vote \nWithin 5 days benefits \nAuditing of the pension file Auditor at Vote \nWithin 5 days \nFinal authorization of retirement R.O at Vote \nWithin 5 days benefits \nI noted that 11 new pensioners/beneficiaries delayed to access pension payroll, with average delays of 102 days. \nDelayed access to the pension payroll leads to poor wellbeing of the affected retirees/beneficiaries as well as accumulation of pension arrears. \nThe Accounting Officer explained that some pensioners had Technical issues on IPPS and varying months of accessing the payroll.", "metadata": {"headings": [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}, [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}], [{"headings_0": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, {"headings_1": {"content": "Pictorial", "page": 27, "level": 2}}]], "page": 30, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], "page": 30, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that PHRO/PIA carries out internal reviews and checks to confirm accuracy of computation prior to making payments. Additionally, the financial statements should be adjusted accordingly to recognise the \narrears. \nthere is a material misstatement of this otherinformation; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kyotera District Local Government. \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 District\u2019s 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": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}]], "page": 30, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor'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 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": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], "page": 31, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. \u00a9 Evaluate the overall presentation, structure and content cf: the-financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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, 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,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}]], "page": 31, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.7.2 Positive Observations \nI noted the following areas were the District had commendable performance; \no All of the 21 priorities received from 9 Sub Counties were incorporated in the entity's budget/work plan. \nAll the 66 SACCOs were fully funded a total of UGX.100million each. \noe \no The HLG Core Implementation team was fully constituted as per the guideline and quarterly performance reports were prepared. \noe The PDC was fully constituted, held quarterly meetings, prepared parish priorities and action plans and quarterly performance reports. \nThe training of trainers and local experts was carried after funds were released oe \nto PDM SACCOs. \no All the 66 parishes training of households and enterprise group leaders was carried. \nAll the 10 sampled SACCOs were registered under the Cooperative Societies Act. oe \nThe 10 sampled PDM SACCOs operated with a fully constituted Board that held eo \nregular Board meetings \no 105 enterprise groups in the 10 \nPDM SACCOs were \nthe \n4.7.4.1 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nI noted that 66 SACCOs received PRF late in the 1st, 2nd and third quarters of the FY as shown in the table below: \nSN Date of \nNo. of PDM SACCOs paid on the Amount paid on the \nRemarks release date date(UGX) \n04/10/2022 \\| 66 1,650,000,000 Delayed 31/03/2023 1,650,000,000 Delayed \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officer explained that the late release of funds originated from the Ministry and was beyond the district control.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": ". Supply... Setub | Kasaali | Anjara |.23,94 ||", "page": 28, "level": 2}}]], "page": 33, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 34, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer that the matter would be brought to the attention of the MoFPED. \n4.7.5 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative eo \ninternal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}]], "page": 34, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. je \nI reviewed the operations of the PDC in I advised the PDM", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 35, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 35, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 35, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the 10 sampled PDM SACCOS, and noted secretariat to disseminate Committees (PDC) the following; \nthe prescribed format to all e Parish priorities and action plans for districts for uniformity in the FY 2022/2023 were prepared by data collection and increase PDCs, however, were not prepared in funding for the PDCs to carry out \nactivities. the prescribed format. \ne 10 PDCs\\_ received\u2019 funding of \nUGX.500,000 each for the PDC \nactivities which was inadequate. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nThe Accounting Officer explained that this was due to lack of prescribed formats and inadequate funding. \nGeneral Meetings e 10 SACCOs held their first general I advised the Accounting by PDM SACCOs \nmeeting more than 1 month after their Officer to address the issue registration. with the respective \nSub Committees for. the marketing and production subcommittees are set up in subcommittee \nthe preceding year given that production has started \n. \nfailure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that during the first general meetings of the SACCOs it was not possible to have the marketing Committees in place since the farmers had no produce to market. \n4.7.6 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nA SACCO shall not carry on the business of provision of financial services to its o \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nI made the following observations; \nSN Nature of Observations \nRecommendation \nregistration \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 35, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 sampled SACCOs were not licensed to take on I advised the Accounting SACCOs Under the the business of lending under Microfinance Officer to liaise with Microfinance \nInstitutions money lenders act as detailed in PDM secretariat for Institutions Money Appendix 8 \nfurther guidance on this Lenders Act matter.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 36, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nThe Accounting Officer explained that PDM SACCOs are registered on probation and the law states; A SACCO may carry on business of \nJanuary 2023; and the guidance letter from-the~PDM National Coordinator: ref: HRM/133/292/01 of 5\" June 2023 require that; \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity \\_\\| Observations Recommendation 7 Insurance Policy for \u00abe 20 PRF beneficiaries who carried out farming I advised the Accounting Farming Enterprises \nenterprises in 10 PDM SACCOs did not obtain Officer to liaise with the PDM agricultural insurance policies from UAIS as secretariat for guidance on shown in appendix 9. \nthis matter. \nLack of recourse in form of insurance will expose \nthe farming enterprises to the adverse effects of \nclimate change and may result into failure to \nrecover the loan funds. \nThe Accounting Officer explained that under pillar 1 the MAIIF is supposed to spearhead this activity through issuance of guidelines and has not been undertaken therefore we are yet to make follow-up with the Ministry Concerned. \n4.7.8 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], [{"headings_0": {"content": "Development", "page": 35, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 36, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "Development", "page": 35, "level": 3}}], "page": 37, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "Development", "page": 35, "level": 3}}], "page": 37, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}], "page": 37, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe 20 beneficiaries in the 10 sampled PDM SACCOs had implemented different \nAppendices \nAppendix 1: Local Revenue performance \nReasons for Approved budget Actual Collections Variance under/over collection \nLocal Services Tax 187,392,000 144,153,743 43,238,257 \nLand fees \n40,000,000 \nBusiness Licenses \n187,744,000 \nOther tax revenues \nLow remittances 34,690,000 5,310,000 from lower councils \nLow remittances 400,000 187,344,000 from lower councils \nLow remittances 900,000 \n900,000 from lower councils \nsubtotal 415,136,000 180,143,743 234,992,257 7 P Non-Tax Revenues \nRent 10,000,000 46,538,000 -36,538,000 Poor budgeting \nSale of goods and services \n450,000,000 \nAdministrative fees and \n138,608,000 li icenses \nLow remittances 4,600,000 445,400,000 from lower councils \nLow reruittanges 24,473,050 114,134,950 from lower councils \nMiscellaneous Revenue 14,000,000 156,765,927 -142,765,927 Poor budgeting subtotal 612,608,000 369,115,021 243,492,979 PF ar 1 v \nTotal Revenue 1,027,744,000 549,258,764 478,485,236 PF \nendix 2: Utilization of warrants (Affected Activities \nActivities \nnot \nWarrants ACTUAL performed EHEIREENMISE \n(UGX) EXPENDITURE because of non- absorption \nAll planned micro scale irrigation installations were not effected due Agro-Industrialization-01 \n3,365,628,708 2,117,566,249 1,248,062,459 to farmer's failure to co- \nUn spent-- : wi \n\u201c balances for eens \n\u00ab oo \nwee \neducation due \nto delays by ministry of Education to select a contractor to construct \nHuman Capital Development-12 \nKasaali Seed Secondary \nschool and delays by the contractor in execution of \nthe works. Funds for 35,280,961,683 31,910,846,063 3,370,115,620 health were also not fully utilized by the contractor during the construction \nof Nangoma Staff house. \nUn utilized wage due to late release of the supplementary budget for wage and not having a fully constituted DSC. \nUn utilized wage due to not having a Integrated Transport Infrastructure And 199,200,000 195,677,539 3,522,461 substantive Services-9 \nDistrict \nNatural Resources, Environment, Climate Change, Land And Water-6 \nPrivate Sector Development -7 \nengineer \nUn utilized 921367106 905,133,167 16,233,939 \nFunds were \nnot utilized simply \nbecause it was 71,376,206 71,062,861 313,345 not enough to perform reasonable activities. \n(0) \"pSE '86T 7", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", "page": 37, "level": 1}}, [{"headings_0": {"content": "following;", "page": 37, "level": 1}}, {"headings_1": {"content": "following;", 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N", "page": 40, "level": 3}}, {"headings_1": {"content": "- WSU] uonn uals uauy6 Bul pue 1009 eulp ouby ann Npold uonD npoid waa", "page": 40, "level": 1}}, [{"headings_0": {"content": "-T0 -OUDV SNANI TI OLLVZ N", "page": 40, "level": 3}}, {"headings_1": {"content": "- WSU] uonn uals uauy6 Bul pue 1009 eulp ouby ann Npold uonD npoid waa", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "metadata": {"headings": [{"headings_0": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}, {"headings_1": {"content": "-T0 -OUDV SNANI TI OLLVZ N", "page": 40, "level": 3}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "metadata": {"headings": [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2q \nJoquunN sa1aWwoJIN \nJo 0) poulequrew pue \nsBunjsaw s\u0131\u0131o \npue sIueILgNT \npue Ing-adueuaquie\\| saunyon.s \u2018sdoysyion, SJRUILWIAS ul \njanedy \u2018jeng", "metadata": {"headings": [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}, [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}], [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}], [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}], [{"headings_0": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "Aun uend \u201cpay And uend \u201cpay Aun4 uend \"pay", "page": 41, "level": 2}}]], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uend pay Ana uend pay Ang uend pay", "metadata": {"headings": [{"headings_0": {"content": "uend pay Ana uend pay Ang uend pay", "page": 41, "level": 4}}, {"headings_1": {"content": "Ans uendD \u201cpein Ana uend \u201cpela Ans uend \u201cpay Aun uend \"pay", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A\u0131na uend pain", "metadata": {"headings": [{"headings_0": {"content": "A\u0131na uend pain", "page": 41, "level": 3}}, {"headings_1": {"content": "uend pay Ana uend pay Ang uend pay", "page": 41, "level": 4}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "metadata": {"headings": [{"headings_0": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "A\u0131na uend pain", "page": 41, "level": 3}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "And uend \u201cpels", "metadata": {"headings": [{"headings_0": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}, {"headings_1": {"content": "A\u0131na uend pain", "page": 41, "level": 3}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "metadata": {"headings": [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Jaquinn s6uipying pajajdwios \nuolsiadns yuawulsAo\u00dfB Paas sasnoy II ge s\u0131lo Ju2\u01319 DH \npue S\\}40M pue] sjuedugn] 0] JO j0049S Jo DH \npue Juawdolanag Ijeesey YeIs II ewo\u00dfuen \nBuloyluon\\| suonnysul Uol>N.4sU0J Arepuo9as UONINNSUOI ewo\u00dfuen jo jeyded ul ySURIL ape\u0131\u00dfdn Javed \u2018jan4 10935 III \nJo Je 93 Jojem ojanap quawd Jue\u0131b \nTO qu - od BAJU] Ra", "metadata": {"headings": [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}, [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}], [{"headings_0": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, {"headings_1": {"content": "J0N Aina uend pay JON Ana uend pay JON A\u0131n uend peli JON An uend pa Alina uend \u201cpay A\u0131n uend \u201cped Aung uend \"pay", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "metadata": {"headings": [{"headings_0": {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "page": 41, "level": 2}}, {"headings_1": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SUeAL nyeus DIANaS janaq awdo \n\u20ac0 sa ju ul) \n>np3 \u2018uone pods pues SMS", "metadata": {"headings": [{"headings_0": {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "page": 41, "level": 2}}, {"headings_1": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}, [{"headings_0": {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "page": 41, "level": 2}}, {"headings_1": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}], [{"headings_0": {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "page": 41, "level": 2}}, {"headings_1": {"content": "4aquinn sbulpling Ppayajqawos Jaquinn sBulpling pajajdwo3", "page": 41, "level": 5}}]], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-60 A6.12JUI paje dsueuL mo 4yseijul aunjon pue Salnuas", "metadata": {"headings": [{"headings_0": {"content": "-60 A6.12JUI paje dsueuL mo 4yseijul aunjon pue Salnuas", "page": 41, "level": 1}}, {"headings_1": {"content": "- jaaeq awdo uueld \u2018Bul asay youe njeag uone pue ses sol", "page": 41, "level": 2}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "metadata": {"headings": [{"headings_0": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}, {"headings_1": {"content": "-60 A6.12JUI paje dsueuL mo 4yseijul aunjon pue Salnuas", "page": 41, "level": 1}}], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ss \n90 \n'", "metadata": {"headings": [{"headings_0": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}, {"headings_1": {"content": "-60 A6.12JUI paje dsueuL mo 4yseijul aunjon pue Salnuas", "page": 41, "level": 1}}, [{"headings_0": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}, {"headings_1": {"content": "-60 A6.12JUI paje dsueuL mo 4yseijul aunjon pue Salnuas", "page": 41, "level": 1}}]], "page": 41, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ypny Puoy uoisn ze ndyno 13431 Aqing) med/ on/ie ajdwiy quow -(pa u9a}XxQ JO} a\u0131dun usw uolje ndjno 4007) IDI sway) pue SUA JANIE ua ejsqns /equ unowe", "metadata": {"headings": [{"headings_0": {"content": "ypny Puoy uoisn ze ndyno 13431 Aqing) med/ on/ie ajdwiy quow -(pa u9a}XxQ JO} a\u0131dun usw uolje ndjno 4007) IDI sway) pue SUA JANIE ua ejsqns /equ unowe", "page": 42, "level": 3}}, {"headings_1": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Weed ajduu! aJuaw 3 I jo 3 A So (S) \nA p \njyened a]dwu! ausw A", "metadata": {"headings": [{"headings_0": {"content": "ypny Puoy uoisn ze ndyno 13431 Aqing) med/ on/ie ajdwiy quow -(pa u9a}XxQ JO} a\u0131dun usw uolje ndjno 4007) IDI sway) pue SUA JANIE ua ejsqns /equ unowe", "page": 42, "level": 3}}, {"headings_1": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}, [{"headings_0": {"content": "ypny Puoy uoisn ze ndyno 13431 Aqing) med/ on/ie ajdwiy quow -(pa u9a}XxQ JO} a\u0131dun usw uolje ndjno 4007) IDI sway) pue SUA JANIE ua ejsqns /equ unowe", "page": 42, "level": 3}}, {"headings_1": {"content": "- jeJN}JEN 4nosay \u2018sad LOAAUBD quaw aye aBueys pue7 pue JajeM", "page": 41, "level": 1}}]], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ale", "metadata": {"headings": [{"headings_0": {"content": "ale", "page": 42, "level": 5}}, {"headings_1": {"content": "ypny Puoy uoisn ze ndyno 13431 Aqing) med/ on/ie ajdwiy quow -(pa u9a}XxQ JO} a\u0131dun usw uolje ndjno 4007) IDI sway) pue SUA JANIE ua ejsqns /equ unowe", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "'psE 'S6T", "metadata": {"headings": [{"headings_0": {"content": "'psE 'S6T", "page": 42, "level": 1}}, {"headings_1": {"content": "ale", "page": 42, "level": 5}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aouewojiad (sJ\u0131oges\u0131pu\u0131 \n(ainseap) 5 \u00bb20]q", "metadata": {"headings": [{"headings_0": {"content": "'psE 'S6T", "page": 42, "level": 1}}, {"headings_1": {"content": "ale", "page": 42, "level": 5}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- yd Z jo", "metadata": {"headings": [{"headings_0": {"content": "'psE 'S6T", "page": 42, "level": 1}}, {"headings_1": {"content": "ale", "page": 42, "level": 5}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "'psE 'S6T", "page": 42, "level": 1}}, {"headings_1": {"content": "ale", "page": 42, "level": 5}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jaqwnn SUEJS sau\u0131ne] saqwnn WOOASSEI JaqunN vonebuut quawdinba payjeysul", "metadata": {"headings": [{"headings_0": {"content": "Jaqwnn SUEJS sau\u0131ne] saqwnn WOOASSEI JaqunN vonebuut quawdinba payjeysul", "page": 42, "level": 5}}, {"headings_1": {"content": "'psE 'S6T", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo pajonajsuoa jo", "metadata": {"headings": [{"headings_0": {"content": "Jaqwnn SUEJS sau\u0131ne] saqwnn WOOASSEI JaqunN vonebuut quawdinba payjeysul", "page": 42, "level": 5}}, {"headings_1": {"content": "'psE 'S6T", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kay", "metadata": {"headings": [{"headings_0": {"content": "Kay", "page": 42, "level": 2}}, {"headings_1": {"content": "Jaqwnn SUEJS sau\u0131ne] saqwnn WOOASSEI JaqunN vonebuut quawdinba payjeysul", "page": 42, "level": 5}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "v/n", "metadata": {"headings": [{"headings_0": {"content": "v/n", "page": 42, "level": 2}}, {"headings_1": {"content": "Kay", "page": 42, "level": 2}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amases) uolswuadns Je y 32 'S/d \u2018S/d Ayiigisee4y", "metadata": {"headings": [{"headings_0": {"content": "Amases) uolswuadns Je y 32 'S/d \u2018S/d Ayiigisee4y", "page": 42, "level": 3}}, {"headings_1": {"content": "v/n", "page": 42, "level": 2}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s}nd}no", "metadata": {"headings": [{"headings_0": {"content": "s}nd}no", "page": 42, "level": 1}}, {"headings_1": {"content": "Amases) uolswuadns Je y 32 'S/d \u2018S/d Ayiigisee4y", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201cSYJOM auje) oyomngey 90/9 epun\u0131y sauddns SOM pue je\\}\u0131de> pue S\\}JOM yd IIH le\\}\u0131de)", "metadata": {"headings": [{"headings_0": {"content": "s}nd}no", "page": 42, "level": 1}}, {"headings_1": {"content": "Amases) uolswuadns Je y 32 'S/d \u2018S/d Ayiigisee4y", "page": 42, "level": 3}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "senAnoy", "metadata": {"headings": [{"headings_0": {"content": "senAnoy", "page": 42, "level": 1}}, {"headings_1": {"content": "s}nd}no", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jesie\u0131ddy JOJ Bunoguon jedes oyOmogey poXeqeyey aMBuNyIy aunnsu\u00dfy jesieiddy Joy Bujujesy", "metadata": {"headings": [{"headings_0": {"content": "jesie\u0131ddy JOJ Bunoguon jedes oyOmogey poXeqeyey aMBuNyIy aunnsu\u00dfy jesieiddy Joy Bujujesy", "page": 42, "level": 1}}, {"headings_1": {"content": "senAnoy", "page": 42, "level": 1}}], "page": 42, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aoueys \u2019S/d WooussEeD \u2018S/d S/d pue", "metadata": {"headings": [{"headings_0": {"content": "jesie\u0131ddy JOJ Bunoguon jedes oyOmogey poXeqeyey aMBuNyIy aunnsu\u00dfy jesieiddy Joy Bujujesy", "page": 42, "level": 1}}, {"headings_1": {"content": "senAnoy", "page": 42, "level": 1}}], "page": 42, 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No. Supplier Expected Actual Varian Audit Delivery Delivery ce Remarks and \nand \nInstallati Installati \non date on date \n(A) (B) C= (B- \nA \nKYOT 878/SUPLS/22- Anjara Projects 20/05/202 01/06/202 12 Late 23/00008 Ltd 3 3 Installation \nJane 23/00008 Ltd 3 3 Installation 1", "metadata": {"headings": [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}, [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 23/00008 \u00ab", "metadata": {"headings": [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], "page": 45, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nStephen \n23/00008 \n3 3 -o\u00ab-\\{ Installation ++ \n\\|. \nLtd \nLtd 3 3 Installation \nLtd 3 3 Installation 23/00008 \n05/09/202 06/04/202 -152 Early KYOT 878/SUPLS/22- 3 3 Installation 23/00008 Ltd 02/06/202 Early 05/09/202 \nBwanika Steven Ltd 3 3 Installation 23/00008 05/09/202 31/05/202 Early Ssettuba Daniel KYOT 878/SUPLS/22- 3 3 Installation 23/00008 Ltd 06/06/202 Early KYOT 878/SUPLS/22- Anjara Projects 05/09/202 3 Installation 23/00008 Ltd 3 \nLauben \nAppe ndix 6: Youth Livelihood Program YLP) recoveries \nNo AMOUNT INTREST AMOUNT \\| BALANCE GROUP NAME RECEIVED RECOVE RED \nTwekulakulanye Cattle Rearing Youth Group 15 \n2,891,000 700,000 8,260,000 8,960,000 \nKakuuto \n2 Kifuuta Youth Development Group 12 1,535,400 5,118,000 5,118,000 \n3 Kijonjo Youth Passion Fruit Growers \" \n5,000,000 \n1,440,000 \n4 Nazareth Youth Catholic Passion Fruit \n\u201d \nGrowing Project \nun Kyengeza Ssimba Youth Project \nMirambi Youth Achievers Piggery Project \nS Lwankoni Youth Development Association 15 Kimukunda Youth Nursery Growers Group 15 \nwo Buzinde Youth Boda Boda Transport Services 10 \n5.000,00 3,250,000 \n1,869,000 620,000 6,230,000 6,850,000 \n1,800,000 4,000,000 6,000,000 10,000,000 \n630,000 5,000,000 2,100,000 7,100,000 \noO Kalisizo Ziridamu Catering Service = \n12 849,000 2,170,000 2,830,000 5,000,000 \nri Peace & Unity Mobile Catering Group 10 \n= \n2,769,000 770,000 9,230,000 10,000,000 \nre 5,000,000 [ausm] 350.000 \nN Kyotera Kinankole Tendo Youth Hair 10 \n1,047,180 1,509,400 3,490,600 Dressing Salon 10 ana susam \n13 Kyotera cell 9 Stationers Tulwanyise Obwavu \n3,800,000 105,000 3,450,000 350,000 Youth Group Pan Bulinda Leather Works Youth Development 13 \n1,668,000 440,000 5,560,000 14", "metadata": {"headings": [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}, [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], [{"headings_0": {"content": "Partiall", "page": 44, "level": 11}}, {"headings_1": {"content": "-60 A613JUI paye dsueiL quo SEI a\u0131npn pue 2013s s", "page": 43, "level": 1}}], 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Youth Decent Bakery Group \n12 \nKayanja Tusitukirewamu Youth Piggery \n13 \nProject \nMityebiri Kasasa Agalyawamu Youth Nursery 10 Growers group \n42 Ssunga Kwewaayo Youth Tents & Chairs 15 Group \n43 Kalisizo Youth Computer Services 13 \nNinzi Youth Poultry \n14. \nKololo St. Andrews Mutukula C.O.U Youth 10 \nBoda Boda \nKifamba Kamukamu Youth Passion Fruit 10 \nGrowers \n4,000,000 541,200 2,196,000 1,804,000... \n5,000,000 1,250,000 = \n5,000,000 \n6,141,000 1,462,750 290,000 \n5,851,000 \n6,050,000 1,462,500 200,000 \n5,850,000 \n5,547,000 1,386,750 - \n5,547,000 \n7,500,000 1,500,000 1,500,000 \n6,000,000 \n6,550,000 1,570,000 270,000 \n6,280,000 \n6,153,000 1,140,750 1,590,000 \n6,600,000 1,587,500 250,000 \n6,350,000 \n10,765,000 \u2019", "metadata": {"headings": [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": {"content": "Gwosusa", "page": 46, "level": 3}}, [{"headings_0": {"content": "Emwanyi", "page": 46, "level": 3}}, {"headings_1": 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Act... \nKyotera DLg Kigenya kigenya Kasaali \nProbationary under the cooperatives society Act, \nKyotera DLg Kisuula Kisuula kasasa \nProbationary pdm sacco \nunder the cooperatives society Act. \nKyotera DLg Mityebiri Mityebiri kasasa \nProbationary pdm sacco \nunder the cooperatives society Act. \nKyotera DLg Nabigasa Nabigasa - \nProbationary nabigasa pdm \nunder the \nsacco \ncooperatives society Act. \n10 Kyotera DLg Kyanika Kyanika kabira \nProbationary pdm sacco \nunder the cooperatives society Act.", "metadata": {"headings": [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}, [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": 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{"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}], [{"headings_0": {"content": "a |", "page": 51, "level": 1}}, {"headings_1": {"content": "E1OJ0Ay", "page": 51, "level": 1}}]], "page": 52, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 9: Failure to obtain an insurance policy.", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}], "page": 52, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "r SN. \nVote Name Parish Name Name of \nName of PRF Loan Amount If the loanis fora Remark SACCO beneficiary farming operation, did the \nborrower obtain \nan agriculture \ninsurance policy \nunder the Uganda Agriculture \nInsurance \nScheme (UAIS)? \n1 Kyotera dlg Miti Miti kalisizo Nantongo T 1,000,000 NO \nThe agricultural insurance policy was not obtained \n2 Kyotera dlg Miti Miti kalisizo Nalubega Rashid 1,000,000 NO \n3 Kyotera dig Sango bay Sango bay Dibya P 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}, [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}], [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}], [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}], [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}], [{"headings_0": {"content": "Appendix 9: Failure to obtain an insurance policy.", "page": 52, "level": 3}}, {"headings_1": {"content": "a |", "page": 51, "level": 1}}]], "page": 52, "document_name": "Kyotera District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The", "metadata": {"headings": [{"headings_0": {"content": "The", "page": 52, "level": 11}}, {"headings_1": {"content": 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HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Lamwo District Local Government, which comprise the Statement of Financial Position as at 30\u2122 June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Lamwo 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": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}, [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}]], "page": 3, "document_name": "Lamwo 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's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Lamwo District Local Government is to effectively and equitably deliver coordinated quality services to the community in Lamwo District, focusing on the national priority areas. \nDuring the financial year 2022/2023, Lamwo District Local Government had a budget of UGX. 46,454,531,349 out of which UGX. 39,598,633,261 (85%) was warranted as shown below; \nDetails Budget UGX \\_Warrants UGX S%efunding \\_ Recurrent(Wage) ee \n\\_\\_ 260 == 152, 980, 177 \\_\\| \n\\| 15,152,980,", "metadata": {"headings": [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}, [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}], [{"headings_0": {"content": "| USMID", "page": 3, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 2}}]], "page": 4, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "num", "metadata": {"headings": [{"headings_0": {"content": "num", "page": 5, "level": 2}}, {"headings_1": {"content": "| USMID", "page": 3, "level": 3}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\", "metadata": {"headings": [{"headings_0": {"content": "num", "page": 5, "level": 2}}, {"headings_1": {"content": "| USMID", "page": 3, "level": 3}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recurrent(Non-wage)", "metadata": {"headings": [{"headings_0": {"content": "Recurrent(Non-wage)", "page": 5, "level": 1}}, {"headings_1": {"content": "num", "page": 5, "level": 2}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,480,545,796", "metadata": {"headings": [{"headings_0": {"content": "8,480,545,796", "page": 5, "level": 2}}, {"headings_1": {"content": "Recurrent(Non-wage)", "page": 5, "level": 1}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5,669,070,790", "metadata": {"headings": [{"headings_0": {"content": "5,669,070,790", "page": 5, "level": 3}}, {"headings_1": {"content": "8,480,545,796", "page": 5, "level": 2}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDevelopment 22,821,005,293 \\_18,776,582,294 Total 46,454,531,349 39,598,633,261 \nOut of the total warrants of UGX. 39,598,633,261, I reviewed the utilisation of warrants worth UGX.26,638,418,175(67%) as summarised in the table below; \nDetails Actual Cumulative Cumulative expenditure Actual % out of expenditure total warrants Wage expenditure \nBi \n2 PDM expenditure audited", "metadata": {"headings": [{"headings_0": {"content": "5,669,070,790", "page": 5, "level": 3}}, {"headings_1": {"content": "8,480,545,796", "page": 5, "level": 2}}, [{"headings_0": {"content": "5,669,070,790", "page": 5, "level": 3}}, {"headings_1": {"content": "8,480,545,796", "page": 5, "level": 2}}], [{"headings_0": {"content": "5,669,070,790", "page": 5, "level": 3}}, {"headings_1": {"content": "8,480,545,796", "page": 5, "level": 2}}]], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "45,815,750.", "metadata": {"headings": [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 USMID 2,333,413,038 \n\\_ \n4 Education grant Formerly SFG \n42 \n- \n5 Development Response to Displacement \n62 Impacts (DRDIP) \nUGIFT (Infrastructure) 50,510,300 are \nein i\u00e4elemeentei 24,467,791,149 \\| m 7 Water development grant 596,755,778 \\| \n8 Microscale irrigation project \n288,229,000 \\_25,352,775,927\\| 26,638,418, 64 \n\\| \n9 Budget outputs sampled \n1,285,642,248 \\| ia \n\\| Total of the utilised warrants 26,638,418,175 \naudited \nOut of the total warrants of UGX. 39,598,633,261 in the financial year 2022/2023, UGX. 13,763,864,061 (35%) 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 report. \nObservation \nRecommendation Revenue Performance \nPerformance of Local Revenue \nI advised the According to the approved budget, the entity was supposed to collect local Accounting Officer to revenue of UGX. 657,100,000 however; by the end of the year, only UGX. initiate controls to 274,348,845 had been collected representing 42% performance. The summary ensure \nrevenue is in the table below and the details are in appendix 1 (a). \ncollected is banked intact. \nSource Approvedbudget ActualCollecti Variance \nI further advised the \nTax Revenues 219,600,000 \nAccounting Officer to \\_", "metadata": {"headings": [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}, [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}], [{"headings_0": {"content": "45,815,750.", "page": 5, "level": 2}}, {"headings_1": {"content": "5,669,070,790", "page": 5, "level": 3}}]], "page": 5, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "437,500,000", "metadata": {"headings": [{"headings_0": {"content": "437,500,000", "page": 6, "level": 2}}, {"headings_1": {"content": "45,815,750.", "page": 5, "level": 2}}], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "initiate strategies of recovery this revenue.", "metadata": {"headings": [{"headings_0": {"content": "437,500,000", "page": 6, "level": 2}}, {"headings_1": {"content": "45,815,750.", "page": 5, "level": 2}}], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "657,100,000", "metadata": {"headings": [{"headings_0": {"content": "657,100,000", "page": 6, "level": 2}}, {"headings_1": {"content": "437,500,000", "page": 6, "level": 2}}], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Overall, the District under collected local revenue which denied the entity Accounting Officer to resources for implementation of the following planned activities. Appendix 1 \ninitiate strategies to (b) refers \ncome up with alternative sources of The under collection of local \nrevenue was local", "metadata": {"headings": [{"headings_0": {"content": "657,100,000", "page": 6, "level": 2}}, {"headings_1": {"content": "437,500,000", "page": 6, "level": 2}}], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "attributed to the following; \nrevenue. \nFailure by Public Service to remit the correct amount of Local Service \ne \nTax due to the district. \nI further advised the Laxity on part of the lower local governments to collect the fees. Non \ne \nAccounting Officer to remittance by LLGS. \nensure that all e Reforms introduced by Ministry of Local Government i.e. introduction \nrevenue collections of IRAS which has challenges with network coupled with lack of \nare trained on the use training IRAS. \non \nof IRAs used to e Total ban on charcoal products \nenhance \nrevenue collection. \nThe Accounting Officer attributed the under-performance to; \ne Lower local governments collected fund directly into their Bank \nAccounts and spent it without transferring to Treasury Single Account, \ntherefore the District could not recognize that revenue. \nIntroduction of IRAS majority of revenue collectors were not trained \ne \nto use the system hence low revenue collected. \nBan on forest products especially charcoal and logging. e \n1.2 Performance of GOU Warrrants \nThe District had an approved budget of UGX. 41,330,432,365 to implement the I \nadvised the various programmes, out of which UGX. 37,500,469,306 was warranted Accounting Officer to resulting in a shortfall of UGX. 3,829,963,059 representing 91% performance. ensure that all", "metadata": {"headings": [{"headings_0": {"content": "657,100,000", "page": 6, "level": 2}}, {"headings_1": {"content": "437,500,000", "page": 6, "level": 2}}, [{"headings_0": {"content": "657,100,000", "page": 6, "level": 2}}, {"headings_1": {"content": "437,500,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "657,100,000", "page": 6, "level": 2}}, {"headings_1": {"content": "437,500,000", "page": 6, "level": 2}}]], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "unimplemented", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The performance of warrants for each of the programmes is shown in activities are rolled Appendix 2 (a); \nover to the subsequent period. The UGX. 3,829,963,059 that was not warranted was meant for the following \nactivities which were either partially or not implemented at all as in table \nbelow; Details in appendix 2 (b). \nNo. Programme Amount not Activities not Purpose of the \nNo Observation Recommendation \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Transfer to Other Government Units \ne Maintenance - Other Fixed Assets \nThe Accounting Officer acknowledged the shortcoming and indicated that unimplemented activities were rolled over to the subsequent period. \n1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of UGX. I advised the 4,466,998,984 from the various programmes out of which UGX. 1,823,815,110 Accounting Officer to was warranted resulting in a shortfall of UGX. 2,643,183,874 representing 41% engage the relevant performance. Development Partners for commitment and The performance of warrants for each of the programmes is shown in the table have unimplemented below; \nactivities rolled over for implementation in Programme Approved Warrants the subsequent period. \nHuman Capital Development 3,277,168,644 1,294,009,156 39\\_ Integrated Transport Infrastructure 671,929,840 143,744,362 21 Natural Resources, Environment, 267,488,423 252,149,423 94 Climate Change, Land And Water \n120,001,077 99,112,169 83 4,466,998,984 1,823,815,110 \nThe UGX. 2,643,183,874 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nAmount not Activities not Purpose of the warranted implemented unimplemented \nTe Se ws ~ 368,170,300 \\| Non- \nTo create office \\| \nDevelopment Residential space for \\| \nBuildings \nadministrative \n- \nAcquisition running of the MC \n\\| Human. \nCapital 1,078,629,242 Travel inland To carry out Development outreaches and immunisation. \n; \\_ \\_\\_\\_. Integrated \n494,702,912 Roads and Improving the road \\| i Transport Bridges - network Infrastructure \nAcquisition", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}, [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 6, "level": 1}}, {"headings_1": {"content": "657,100,000", "page": 6, "level": 2}}]], "page": 6, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,941,502,454", "metadata": {"headings": [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], "page": 7, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Road Rehabilitation of Abakayak-Katum Roads. \nDrilling and Rehabilitation of Borehole in the District. \ne \n[No Observation Recommendation \\_\\| \n\\| 1.4 Utilization of Warrants \nOut of the total warrants of UGX. 39,598,633,261 availed during the year, I \nadvised the UGX. 33,057,358,462. was utilized by the entity resulting in un-utilized Accounting Officer to warrants of UGX. 6,541,274,799 representing utilization of 83% as shown in always ensure that the table below; \nprocurements are \nProgramme \nWarrants \nunder-taken in time Utilised warrants % to avoid failing to utili absorb funds. \nsati \n94 I informed the Agro-Industrialization 960,871,838 904,010,284 Accounting Officer Sustainable Petroleum 5,000,000 \n100 that the matter of Development \ndelayed approval of Tourism Development \n2,200,000 2,199,995 the design will be 662,288,948 brought to the Natural Environment, 1,210,432,660 u ul attention of the", "metadata": {"headings": [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}, [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}], [{"headings_0": {"content": "1,941,502,454", "page": 7, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 6, "level": 1}}]], "page": 7, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Resources,", "metadata": {"headings": [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}], "page": 8, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Climate Change, Land And Water \nrelevant \nMinistry. Management \nPrivate Sector Development 58,096,504 a S \nSustainable Energy Development 3,000,000 3,000,000 \u00a9 So I advised the Integrated Transport 5,949,855,770 4,103,651,698 Accounting Officer to ensure close Infrastructure And Services \nDigital Transformation 86,048,707 78,213,000 9 la supervision and monitoring of projects Public Sector Transformation 11,225,218,791 under Community Mobilization And 161,278,474 \n96 implementation. \nMindset Change \ni \\_Governance And Security \n= advised the 1,122,968,527 1,110,134,843 99 I also Development Plan 783,481,090 739,273,478 Accounting Officer to Implementation \nrequest MoFPED to \"33,057,358,462 revote the unutilised funds to the The warrants that were not utilized were meant for the following key activities subsequent period. that were partially or not implemented at all. \nThe Accounting Table Showing key activities affected by under-utilization of warrants Officer should closely No. Programme Warrants not Activities affected Reason for the relate with MoWE on Utilized \nby the under underutilization of approval of project", "metadata": {"headings": [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}, [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}], [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}], [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}], [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}], [{"headings_0": {"content": "Resources,", "page": 8, "level": 2}}, {"headings_1": {"content": "1,941,502,454", "page": 7, "level": 2}}]], "page": 8, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "designs.", "metadata": {"headings": [{"headings_0": {"content": "designs.", "page": 8, "level": 1}}, {"headings_1": {"content": "Resources,", "page": 8, "level": 2}}], "page": 8, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated 1,755,598,876 Roads and Bridges Delayed release of Transport \n", "metadata": {"headings": [{"headings_0": {"content": "designs.", "page": 8, "level": 1}}, {"headings_1": {"content": "Resources,", "page": 8, "level": 2}}, [{"headings_0": {"content": "designs.", "page": 8, "level": 1}}, {"headings_1": {"content": "Resources,", "page": 8, "level": 2}}]], "page": 8, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition funds and delayed Infrastructur (Construction of procurement e And Pagada Bridge process Services 515,198,107 Sector Delayed release of Development funds and delayed Grant", "metadata": {"headings": [{"headings_0": {"content": "designs.", "page": 8, "level": 1}}, {"headings_1": {"content": "Resources,", "page": 8, "level": 2}}], "page": 8, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "un", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 10, "level": 2}}, {"headings_1": {"content": "designs.", "page": 8, "level": 1}}], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.6 Implementation of outputs \nI assessed the implementation of Five (5) outputs with forty-one (41) activities I \nadvised the worth UGX. 11,494,741,889 and noted that; \nAccounting Officer to follow up with the e None of the Five (5) outputs were fully implemented. \ncontractors to have e Five (5) outputs with forty-one (41) activities worth UGX. 11,494,741,889 the defects corrected. were partially implemented. Out of the forty-one (41) activities, the \nentity fully implemented twenty-three (23) activities; eighteen (18) I further advised the activities were partially implemented, while none of the activities Accounting Officer to remained unimplemented. \nclosely supervise and e None of the outputs were not implemented. \nmonitor construction works to address the challenges \nTable showing performance indicators and targets \nexperienced during Category No. of No of No. of No of; No of Expenditure \nexecution. of output activitie Activities activitie activiti Amount (UGX) \noutputs s sin the fully s es not \nassess outputs impleme partially imple \nnted implem mente \na", "metadata": {"headings": [{"headings_0": {"content": "un", "page": 10, "level": 2}}, {"headings_1": {"content": "designs.", "page": 8, "level": 1}}, [{"headings_0": {"content": "un", "page": 10, "level": 2}}, {"headings_1": {"content": "designs.", "page": 8, "level": 1}}]], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nie", "metadata": {"headings": [{"headings_0": {"content": "nie", "page": 10, "level": 1}}, {"headings_1": {"content": "un", "page": 10, "level": 2}}], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 \n0 \n0 11,494,741,889", "metadata": {"headings": [{"headings_0": {"content": "nie", "page": 10, "level": 1}}, {"headings_1": {"content": "un", "page": 10, "level": 2}}, [{"headings_0": {"content": "nie", "page": 10, "level": 1}}, {"headings_1": {"content": "un", "page": 10, "level": 2}}]], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "za", "metadata": {"headings": [{"headings_0": {"content": "za", "page": 10, "level": 3}}, {"headings_1": {"content": "nie", "page": 10, "level": 1}}], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0 11,494,741,889 \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the Lamwo district partially implemented the following planned activities. \nConstruction of Padibe East Seed Secondary School e \ne Construction of five stances drainable latrine at Kirombe Primary school in Madi Opei Sub county. \ne Rehabilitation of Lamwo Town Council Palabek Ogili Road -", "metadata": {"headings": [{"headings_0": {"content": "za", "page": 10, "level": 3}}, {"headings_1": {"content": "nie", "page": 10, "level": 1}}, [{"headings_0": {"content": "za", "page": 10, "level": 3}}, {"headings_1": {"content": "nie", "page": 10, "level": 1}}], [{"headings_0": {"content": "za", "page": 10, "level": 3}}, {"headings_1": {"content": "nie", "page": 10, "level": 1}}], [{"headings_0": {"content": "za", "page": 10, "level": 3}}, {"headings_1": {"content": "nie", "page": 10, "level": 1}}]], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(25.125Km)", "metadata": {"headings": [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Timoni Langoya Memorial Library Construction Project e \nat St Mary's College Madi Opei. \ne Ametmet Kudada Micro Dam Construction. \nNo\\_ \\| Observation \n\\| Recommendation iii. Delayed works on construction of Lagot Opuk market was due delayed \nrelease of supplementary budget however, works were almost complete \nand the last payment certificate was initiated. \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under RTI \nI sampled one activity with a total expenditure of 302,158,475. The significant findings are provided in the table below. \nNo. Programme Activity Source Total Pictorial evidence details of expenditure \nfunds (UGX) \u2018Bns \nIntegrated Construction RTI 302,158,475 & \nTransport of low cost", "metadata": {"headings": [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}, [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}], [{"headings_0": {"content": "(25.125Km)", "page": 10, "level": 3}}, {"headings_1": {"content": "za", "page": 10, "level": 3}}]], "page": 10, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BG", "metadata": {"headings": [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}], "page": 11, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \nInfrastructure sealing of \n! and Services Lamwo \n\\| \nSummary Audit Management of findings conclusion Response \nAt the Works Management time of complete acknowledged inspection however the anomaly and the road the attributed the Town f works broken broken culverts", "metadata": {"headings": [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}, [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}], [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}], [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}], [{"headings_0": {"content": "BG", "page": 11, "level": 4}}, {"headings_1": {"content": "(25.125Km)", "page": 10, "level": 3}}]], "page": 11, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "% os", "metadata": {"headings": [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}], "page": 11, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Council \nwere culverts to the effect of : \nRoad 2.0Km \nRoad as per \nk \ncomplete needed the heavy trucks however to be that were certificate Bs there worked ferrying No. 01 \nBe coe were on. materials to the", "metadata": {"headings": [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}, [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}], [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}], [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}], [{"headings_0": {"content": "% os", "page": 11, "level": 1}}, {"headings_1": {"content": "BG", "page": 11, "level": 4}}]], "page": 11, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 11, "level": 1}}, {"headings_1": {"content": "% os", "page": 11, "level": 1}}], "page": 11, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "newly", "metadata": {"headings": [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}], "page": 13, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "From the analysis, I noted that; \nappointed staff are promptly accessed e The supplementary funding of UGX.1,389,116,116 was not utilized. \nto the payroll to avoid \nunder \nThe Accounting Officer explained that the District had planned to recruit all \nabsorption of wage heads of departments and fill staffing gaps in Health and Education funding. departments but only few heads of departments and staffs were recruited. \nThe recruitment was limited by the absence of the District service \ncommission. Thus making it difficult to absorb the above fund. Lastly some \nof the recruited staffs delayed to access the payroll. \n2.2 Validation of employees on the entity payroll \nThe District had 1,107 employees on the IPPS payroll of which 1,074 I advised the (97%) were fully verified, none was partially verified/ not verified, and Accounting Officer 33(3%) did not show up. \nto use the verified payroll as a basis of In addition, two (02) individuals had not accessed the payroll by end of updating monthly June, 2023. These were captured as new records in my determination of payrolls for paying the District wage bill. \nemployee emoluments.", "metadata": {"headings": [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}, [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}], [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}], [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}], [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}], [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}]], "page": 13, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a) Out of 1,107 (97%) employees appeared for the validation exercise The Ministry of and presented all the pre-requisite documents to confirm their Public \nService existence and regularity of recruitment. \nshould make arrangements to b) A total of 33 (3%) employees on the payroll did not appear for the \nvalidate any staff validation and were categorised as follows; \nwho have been genuinely \ni. 7 employees who did not appear for the headcount were accounted for by accounted for by the Accounting Officer as being away for the \nAccounting genuine reasons which included study leave abroad, staff who had \nOfficer. \nno National IDs at the time of validation. \nii. \n17 employees were confirmed to have exited the District due to: The \nAccounting death, dismissal, abscondment, retirement, transfer of service, Officer \nshould and those who are known to the Accounting Officer but failed to initiate a process of appear for validation without justification. \ndeleting these names from the ii, \nI further noted that 09 individuals were not accounted for and payroll. For staff on these were omitted from the validated payroll. \ntransfer of service, the Accounting c) 02 individuals whose names were not on the District\u2019s payroll by June Officer \nshould 2023, appeared for the validation exercise. These individuals were initiate a process of included on the validated \nconfirmation the transfer of", "metadata": {"headings": [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}, [{"headings_0": {"content": "newly", "page": 13, "level": 1}}, {"headings_1": {"content": "ee", "page": 11, "level": 1}}]], "page": 13, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "newly", "page": 13, "level": 1}}], "page": 16, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1 \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. \nLamwo District received UGX. 597,907,791, out of UGX. 597,907,791 budgeted (100%) for the financial year 2022/23. Out of the UGX. 597,907,791 received, the District spent UGX.82,709,684 (14%) leading to un-utilized funds of", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "newly", "page": 13, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "newly", "page": 13, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 2}}, {"headings_1": {"content": "newly", "page": 13, "level": 1}}]], "page": 16, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.515,198,107.", "metadata": {"headings": [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], "page": 16, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using the grant. \n\" \nCategory Activity Planned N ne ae animieren ie Piped Water Sub-Grant (UgIFT Construction of Pawach mini piped \na \nAll water projects budgeted for were provided for in the approved five-year development plan. \nAll the water projects were eligible. \nThe entity undertook desk and field appraisals for all the water projects. \nThere was Compliance with PPDA Guidelines and no procurement anomalies were noted. \nThe water project design was approved by the Ministry of Water and Environment. \nAll funds under the water development grant were accounted for. \nNo mischarge of expenditure under the water development grant was noted. \nThe district had water quality testing kits and water quality testing was undertaken. \nAll the pipes bought for borehole works (rehabilitation) and all the pipes supplied by the contractor for construction of the production well were stainless steel. The District had agreement, formal consent, or MoUs for the land on which one (01) water facility was constructed. \nOne (01) implemented project had not been recorded in the asset register. \n\u00b0 \n6.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \ne The proposed investments are derived from the approved LG Development Plan. \nprescribes the thresholds for allocation of rural water and sanitation sub-grant oe \n(traditional component), and piped water sub-grant (UgIFT component), \noe provides an indicative list of capital investments and other development activities to be funded. \nstipulates that LGs should prioritise water supply investments for sub-counties e \nthat have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning Lamwo DLG and noted the following; \nThe District did not make any allocation under the Rural Water and Sanitation \u00b0 \nSub-Grant (RWSSG) (traditional component). \nIn addition, the District allocated 95% to new capital development instead of a minimum of 85% leading to over allocation by UGX. 58,486,169 (10%). \ne One (01) ongoing UGFIT project (seed school) had not been provided with water source that was accessible by the local community. Details are in table", "metadata": {"headings": [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}, [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}], [{"headings_0": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 2}}]], "page": 16, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 18, "level": 6}}, {"headings_1": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGIFT Project \nWater source place Community (name) and Audit Conclusion and status", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 18, "level": 6}}, {"headings_1": {"content": "UGX.515,198,107.", "page": 16, "level": 6}}], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Padibe", "metadata": {"headings": [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nConstruction \nNo water source ' \nSeed Secondary School. provided \naccessibility to water s status \nPadibe sub county. No \\| Water source water source provided. not provided. \nAs a result, surrounding communities did not get to benefit from water sources that were supposed to accompany the projects. \nThe Accounting Officer explained that the water sector budget was inadequate to provide piped water to Padibe Seed Secondary School and he further indicated that this would be considered in the subsequent planning period. \nRecommendation \nI advised the Accounting Officer to ensure that special Consideration of Seed Schools and Health Centres is made in the distribution of water funds/resources. \n6.1.2.2 Funding and Absorption \nI reviewed the budget performance of Lamwo DLG and noted the following; \no UGX. 597,907,000 (100%) was received, budgeted. Out of the funds received UGX. 376,138,000 (63%) related to Rural Water and Sanitation Sub- Grant (traditional component) and UGX. 221,769,000 (37%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below. \nCategory/purpose Approved Release Expenditure Un-utilized % Estimate \nAbsorptio \nn \n\\| \n\\| \nRural Water and 376,138,000 376,138,000 \n376,138,000 Sanitation Sub- \nGrant (traditional \ncomponent) \n\\| \n\\| \n> Piped Water Sub- 221,769,000 221,769,000 82,709,684 139,059,316 Grant (UgIFT \n\\| \n\u201acomponent \n\\| \n;", "metadata": {"headings": [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}, [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}], [{"headings_0": {"content": "Padibe", "page": 18, "level": 3}}, {"headings_1": {"content": "below;", "page": 18, "level": 6}}]], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "597,907,0", "metadata": {"headings": [{"headings_0": {"content": "597,907,0", "page": 18, "level": 2}}, {"headings_1": {"content": "Padibe", "page": 18, "level": 3}}], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "|_", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 597,907,000 00 82,709,684 515,197,316 14% \\| \ne A review of the annual work plan, budgets and performance reports revealed that out of the planned two (02) activities, 01 was fully implemented, 1 was partially implemented. Details are in table below. \nSN WaterProjects/facili Plann TActu Plannedexpe Expenditure Variance(UG Audit \nRecommendations \nI advised the Accounting Officer to ensure all the procurements are timely undertaken so that services are timely rendered to the intended communities. \nI further advised the Accounting Officer make a follow up with the service provider to expedite the works. \n6.1.2.3 Review of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \ne Design and build of Pawach mini piped water system project did not have its procurement advert published by 30\" June 2022. Table below refers. \ne Design and build of Pawach mini piped water system project did not have its procurement contract awarded by 31\u00b0 October 2022. Table below refers. \nWater Projects/facilities", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}, [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}], [{"headings_0": {"content": "|_", "page": 18, "level": 3}}, {"headings_1": {"content": "597,907,0", "page": 18, "level": 2}}]], "page": 18, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 19, "level": 3}}, {"headings_1": {"content": "|_", "page": 18, "level": 3}}], "page": 19, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Design and build of Pawach mini piped water system project \nDesign and build of Pawach mini piped water system project \nAdvert not published by 30\u00b0\" June 2022, but rather on 12\" September 2022. Procurement contract was not awarded by 31\u00b0 October 2022 but rather on 7!\" December 2022. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 19, "level": 3}}, {"headings_1": {"content": "|_", "page": 18, "level": 3}}, [{"headings_0": {"content": "_|", "page": 19, "level": 3}}, {"headings_1": {"content": "|_", "page": 18, "level": 3}}], [{"headings_0": {"content": "_|", "page": 19, "level": 3}}, {"headings_1": {"content": "|_", "page": 18, "level": 3}}]], "page": 19, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "_|", "page": 19, "level": 3}}], "page": 19, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the observation and indicated that the interdiction of Senior Procurement Officer was lifted and this will boost the sector. \nRecommendation \nI advised the Accounting Officer to ensure all the procurements are timely undertaken so that services are timely rendered to the intended communities. \n6.1.2.4 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local \noe All boreholes fitted with hand pumps should have a minimum yield of 500", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "_|", "page": 19, "level": 3}}, [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "_|", "page": 19, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "_|", "page": 19, "level": 3}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "_|", "page": 19, "level": 3}}]], "page": 19, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless e \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \n6.1.2.5 Inspection of water Grant activities \nI conducted physical inspections of one (01) project implemented at UGX. 517,634,118 on 30\" November 2023 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Recommendation(s) Remarks \n1 Pawach mini Stalled works and site \n\\| \\|\\| advised \nI the Accounting piped water abandoned. Site was \n\\_\\| Officer to closely monitor system slab not hoarded. \nthe contract works to for guard \nensure the project is house and Management \ncompleted so that the tank base at response \nservices are accessed by Potika Sub The Accounting \nthe community. \nCounty. Officer explained that \nthe project of piped", "metadata": {"headings": [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}, [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "litres/hour.", "page": 20, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}]], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Contractor:", "metadata": {"headings": [{"headings_0": {"content": "Contractor:", "page": 20, "level": 2}}, {"headings_1": {"content": "litres/hour.", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| water system \\| Alison commenced in March \"Photo showing \u00a3 \nstate of", "metadata": {"headings": [{"headings_0": {"content": "Contractor:", "page": 20, "level": 2}}, {"headings_1": {"content": "litres/hour.", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pawach", "metadata": {"headings": [{"headings_0": {"content": "Pawach", "page": 20, "level": 2}}, {"headings_1": {"content": "Contractor:", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "mer It a a expired on \n\\| piped water facilities constructed \\| une 2023 and as at 30-Nov-23 \n\\| Contract funds were swept ee euere amount: back to the \nUGX. consolidated fund \n517,634,118 account. The District \nreceived", "metadata": {"headings": [{"headings_0": {"content": "Pawach", "page": 20, "level": 2}}, {"headings_1": {"content": "Contractor:", "page": 20, "level": 2}}, [{"headings_0": {"content": "Pawach", "page": 20, "level": 2}}, {"headings_1": {"content": "Contractor:", "page": 20, "level": 2}}]], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Amount", "metadata": {"headings": [{"headings_0": {"content": "Amount", "page": 20, "level": 2}}, {"headings_1": {"content": "Pawach", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "paid", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_, \nsupplementary \n\\| \nto inspection budget, funds were \ndate: UGX. \u2018. revoted, contract binds 49,701,600 \\| : renewed and \\| \ncontractor resumed \nworks. \n\\| Photo showing state of Pawach \\| piped water facilities constructed \\| as at 30-Nov-23 \n\\| \n6.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGiFT)", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}, [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}], [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}], [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}], [{"headings_0": {"content": "paid", "page": 20, "level": 2}}, {"headings_1": {"content": "Amount", "page": 20, "level": 2}}]], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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. \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n6.2.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}, [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}]], "page": 20, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe A comparison of UGIFT activities implemented with the Annual work plan and budget revealed that all activities Implemented were budgeted for. \nI observed that the district had a land title for the UGIFT project, Construction of oe \nPadibe East Seed Secondary School worth UGX. 2,760,173,990 implemented \nA review of expenditure vouchers revealed that Withholding Tax was deducted oe \nfrom all the payments made to Contractors of UGIFT projects. \ne I noted that the District prepared Quarterly monitoring reports as evidence of monitoring the implementation UGIFT activities. \nI noted that all payments worth UGX. 50,510,300 on various UGIFT activities had oe \nadequate supporting documents and was fully accounted for. \n6.2.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.2.3 Planning and Budget Performance \n6.2.3.1 Funding and Absorption \nOut of the approved budget of UGX 2,080,920,946, the district received UGX 2,080,920,946 (100 %). Out of the received funds, UGX 50,510,300 (2%) was spent, thus leaving UGX 2,030,410,646 unutilized. Details are in the table below; \nApprovedbudget Warrants/Release Expenditure( Underfunding( Underabsor (UGX UGX) UGX ption ee B D=(A-B -C) 2,030,301,339 PF 0 2,030,301,33 ment \n3 \n\\| \nRecurrent 50,619,607 50,510,300 u 4097307 Total \\| 2,080,920,946 \\| \\| 2,080,920,946 50,510,300 0 2,030,410,6 46 \nUnder funding resulted in partial implementation of the following key activities; Construction of Padibe East Seed Secondary School. \ne \nAs a result, education services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the under absorption was due to failure by the contractor to the bank \nhence \nwas not made and funds \n6.2.4 Implementation of UGiFT activities \n6.2.4.1 Inspection of UGIFT activities \nI conducted physical inspections of one (1) UGIFT project implemented at UGX. 2,760,173,990 to assess service delivery indicators. I observed the following as summarised in the table below; \nSN Project Inspection Pictorial Evidence Recommendations Name \nRemarks \n\\_ \nee \n1 Construction At the time of \nI advised the of Padibe East inspection, the \nAccounting Officer to Seed \nproject was still \nSecondary at the \nSchool at preliminary \\| \nPadibe East stage and the \\| \n\\| \nSub county. pace of works \nwas very slow. \nContractor; \nMOGEN Materials were \nENTERPRISES also not onsite \nat time of \n\\| \\| follow-up with the \\| in \nne, \\| contractor to provide", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}, [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}]], "page": 21, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- the bank guarantee \u201c=\\| \nfor the contract to progress normally.", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], "page": 22, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "In addition, I also advised the Accounting Officer to consider terminating Contract inspection. the on-going contract Amount; \\| \n2,760,173,990 This led to the k= \ndelay of \nAmount paid education \nto inspection service delivery bee \ndate; to the intended \n50,510,300 beneficiaries. \nThe Accounting Officer attributed this to late of \nand source for other contractors with 2 \ncapacity to complete the project. \nI advised the Accounting Officer to raise the issue of slow pace of construction with the relevant Ministries so that amicable award of solutions are contract which \nprovided to the led to delayed \nensure completion of implementation the works. \\| \nof project. \nl= \ncee \naac \nL \n6.3 Education Development Grant \n= \nBr \nws \nee \na \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received Education Development Grant of UGX. \noe The District maintained an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \ne The Six (6) Projects/programs worth UGX 311,111,758 were screened for likely environmental and social impacts. \nThe District prepared environment and social management plans for the six (6) e", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}, [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}], [{"headings_0": {"content": "Program", "page": 20, "level": 2}}, {"headings_1": {"content": "paid", "page": 20, "level": 2}}]], "page": 22, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects/programs.", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 20, "level": 2}}], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The District incorporated education development grants project activities totalling UGX 311,111,758 into the district plans and budgetary framework. \nThe entity Implemented projects that were planned and inspection revealed that oe \nall these projects existed. \noe No money was spent on activities outside approved Education Development grant work plan. \noe All contracts were awarded to the Best Evaluated Bidders by the Contracts Committee following the provisions of the PPDA ACT and PPDA Regulations. \ne The entity spent funds on only on eligible actives in accordance with the", "metadata": {"headings": [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 20, "level": 2}}, [{"headings_0": {"content": "Projects/programs.", "page": 23, "level": 2}}, {"headings_1": {"content": "Program", "page": 20, "level": 2}}]], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Project Management Committees and Procurement Committees of funded Projects/programs sought guidance from the district specialists for all the contracts under the grant. \n6.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n6.3.2.1 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Projects/programs.", "page": 23, "level": 2}}]], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 2}}], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX. 352,865,439 representing 100%", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 23, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 23, "level": 2}}], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the UGX. 352,865,436 released, UGX. 306,711,325 had been spent by the end of the year, resulting in an under absorption of UGX.46,154,111. \nThis was attributed to failure by the contractor to implement all the project works. Part of the money was supposed to be used to pay retention for other project sites, however the funds were swept back. \nThe Accounting Officer acknowledged the observation. Recommendation \nI advised the Accounting Officer to improve on monitoring and supervision of project", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}, [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "funding.", "page": 23, "level": 2}}, {"headings_1": {"content": "a)", "page": 23, "level": 2}}]], "page": 23, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 25, "level": 4}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], "page": 25, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "All sub projects were monitored by the contract managers. \nThere was no inaccurate recognition of transfers upon disbursement of funds to", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 25, "level": 4}}, {"headings_1": {"content": "funding.", "page": 23, "level": 2}}], "page": 25, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subprojects", "metadata": {"headings": [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], "page": 25, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.4.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n6.4.2.1 Funding and absorption \nSection 5.2 of the DRDIP Operation Manual, 2019 provides that the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project resources to the participating districts for planning and subsequent funding. Section 5.1 of the DRDIP Operation Manual, 2019 provides that the disbursement of subproject funds to the districts shall be based on the request by the CAO for the approved subprojects. \nI reviewed the budget performance of Lamwo District and noted the following; \ne Out of approved allocation of UGX. 10,320,713,690 for the FY 2022/23, only UGX, 8,417,914,819 (82%) was received leading to a shortfall of UGX. 1,902,798,871 Out of the total receipts, only UGX. 8,030,262,110 (95%) was \nFailure to absorb released funds affects the attainment of the program objective of providing support to the poor and vulnerable people in the refugee hosting areas. \nThe Accounting Officer explained that the amount underutilized was re-voted for implementation of the Projects whose funds were swept back to the Treasury. \nRecommendation \nI advised the Accounting Officer to ensure all affected activities are expeditiously implemented to avoid funds being swept back again. \n6.4.2.2 Implementation of project activities \nI reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and compliance with the project guidelines. I made the following observations; \ne Out of 06 Infrastructure subprojects 06 (100%) subprojects worth UGX.3,537,172,075 were not implemented at all. Find details in Appendix 7. Out of 10 Livelihood 10 (100%) subprojects worth UGX 274,001,969 were not e", "metadata": {"headings": [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}, [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}]], "page": 25, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented at all. Find details in Appendix 8. \ne Out of 48 sustainable environment management subprojects 48 (100%) subprojects worth UGX. 3,975,657,729 were not implemented at all. Find details in Appendix 9. \nThe Accounting Officer explained that; \ne The disbursement came late and procurement processes was also done late and clearance with Solicitor General took two months and two weeks hence causing all these delays. \ne When the funds were released in May 2023, invoicing was immediately done but clearance of the Project Funds by Ministry of Finance took long until the 30\" June 2023. Therefore, not much could be done in terms of implementation within the specified time frame. \nRecommendation \nI advised the Accounting Officer to ensure going forward that procurements are under-taken in time to ensure timely implementation of the programme on he delayed clearance form solicitor General, the Accounting Officer was advised to closely relate with the Solicitor General on the requires clearance. \n6.4.2.3 Failure to Account for subproject funds through the DRDIP-MIS Section \nThe Accounting Officer explained that most of the infrastructure projects having huge accountability were almost at completion level and all accountabilities would be uploaded before the closure of the project. \nRecommendation \nI advised the Accounting Officer to expedite the entry of accountabilities in the system. \n6.4.2.4 Inspection for service delivery projects implemented in 2022/23 \nI sampled two (2) Sub projects/Sub groups with a total expenditure/contract amount of UGX. 4,141,402,784 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nSub \nDetails of findings (Time, Pictorial Evidence \nRecommendation(s) project/Sub Quality, Quantity, Cost \ngroups and Functionality) \ne FY 2022/23 \n1 \\| Subproject 1 Bush clearing completed % \nI advised the Accounting - \nRehabilitation of \nOfficer to make a follow up", "metadata": {"headings": [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}, [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}], [{"headings_0": {"content": "subprojects", "page": 25, "level": 2}}, {"headings_1": {"content": "oo", "page": 25, "level": 4}}]], "page": 26, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NN", "metadata": {"headings": [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], "page": 27, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Palabek Kal- Shaping of the road \n% was on \\|x \n\\|\\*/ 25\u00b0, Pangira road (26 going at the time of site \nKm) inspection on 30 November \nwith the contractor to \nexpedite the construction works. \niA", "metadata": {"headings": [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}, [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}]], "page": 27, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. Shaping had been done", "metadata": {"headings": [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], "page": 27, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u00a34, . Contractor: - for only 20Km and \\| ieee \nKwed \ncompaction had not been \\|. \nConstruction Ltd done. \n, \nI further advised the \nAccounting Officer to Ah \nundertake close monitoring \u00bb \nContract There likely delay \\|\\| \n. \nwas in \n>\\| of the project to ensure its amount: UGX. completion of works, since the \\| \nVe I timely completion. 1 \n1,144,295,250 time left was only two \\|\\} \nve \\\\ months. t N \u2018\\| 3 \nAmount paid to \n\\\\ \\| inspection date: Management Response u = UGX.O \nThe Accounting ; Officer \nexplained that the bridge \nworks had started with \nexcavation of the pillars for \nthe base of the bridge and the \nroad works was progressing \nwell. \n2 Subprojet - 2 Road diversion at bridge had \nI advised the Accounting Construction of been done but bridge \\|: \nOfficer to make a follow \nPagada bridge construction had not \\| \nup with the contractor to commenced. expedite the \u2014 construction works. N \nThere was likely deay ni \nConstruction Ltd I \nDA 44 further advised the \n6.5 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Lamwo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nLamwo District received UGX. 294,825,140, out of UGX. 294,825,140 budgeted (100%) to implement the following activities. \nCategory \n' ' Planned Actual Activity \nantity quantity EINEN \n7 \n. neem \\| Capital Development (micro scale Installation of irrigation 0 \n0 irrigation equipment) \\| equipment \n\\_", "metadata": {"headings": [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}, [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}], [{"headings_0": {"content": "NN", "page": 27, "level": 11}}, {"headings_1": {"content": "subprojects", "page": 25, "level": 2}}]], "page": 27, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee 3", "metadata": {"headings": [{"headings_0": {"content": "ee 3", "page": 28, "level": 1}}, {"headings_1": {"content": "NN", "page": 27, "level": 11}}], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Complementary services Training of farmers 600 600 Setting up demo farms \\| 4", "metadata": {"headings": [{"headings_0": {"content": "ee 3", "page": 28, "level": 1}}, {"headings_1": {"content": "NN", "page": 27, "level": 11}}], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Be", "metadata": {"headings": [{"headings_0": {"content": "| Be", "page": 28, "level": 5}}, {"headings_1": {"content": "ee 3", "page": 28, "level": 1}}], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "iy g", "metadata": {"headings": [{"headings_0": {"content": "iy g", "page": 28, "level": 1}}, {"headings_1": {"content": "| Be", "page": 28, "level": 5}}], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n6.5.1 Positive observations \nI noted the following areas where management had commendable performance; \ne The District allocated funding 100% (UGX. 294,825,140) in Complementary services as required since the district is in the first phase of its implementation. The district spent Micro Scale Irrigation funds on eligible activities. \ne \nThe district complied with the selection criteria for the lowest priced technically e \nresponsive bid. \nThe outputs for complementary activities were adequately quantified in the work e", "metadata": {"headings": [{"headings_0": {"content": "iy g", "page": 28, "level": 1}}, {"headings_1": {"content": "| Be", "page": 28, "level": 5}}, [{"headings_0": {"content": "iy g", "page": 28, "level": 1}}, {"headings_1": {"content": "| Be", "page": 28, "level": 5}}], [{"headings_0": {"content": "iy g", "page": 28, "level": 1}}, {"headings_1": {"content": "| Be", "page": 28, "level": 5}}]], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The monthly program activity reports to the Accounting Officer were also prepared as required. \n6.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; 6.5.3 Planning and Budget Performance \n6.5.3.1 Budget performance \nItem Revised Warrants/ Total Variance % budget Release expenditure absorption (as \nper \n\u201eBarmen file) \nQuarter one 294,825,140 \nQuarter two ns 275,047 4,346,000 93,929,047 \nQuarter three \\_\\_\\_196,550,093 \\| 10,136,000 \u201c186,414,093 \nQuarter Four 0 273,747,000 \na 294,825,140 288,229,000 \nAs a result of the budget shortfalls key program activities such as farm visits and awareness creations in Padibe Sub County, Padibe town council and katum Sub County were not implemented and negatively impacts on the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer attributed this to delay in release of funds, which affected implementation of some activities in the financial year under review. \nRecommendation \nI advised the Accounting Officer to roll over the affected activities for implementation in the subsequent period. In addition, the Accounting Officer should engage MoFPED to have the funds revoted. \n6.5.4 Implementation of the Micro irrigation program \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that;", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}, [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}]], "page": 28, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Farmer awareness raising will be based on a communication strategy and user- oe \nfriendly communication materials to be developed and issued by MAAIF. \nThe approved farmer deposits the co-payment to the LG General Fund Account. oe \nFarmer's co-funding are budgeted, managed and accounted for using Government systems. \ne The grant, budget and implementation Guidelines-Micro Scale Irrigation, 2020 states that the selection of the irrigation equipment supplier should be based on the lowest priced technically responsive bid. \noe The supply and installation of equipment. \nThe supplier shall carry out service and maintenance during the warranty period e \nand offers technical training & support to the farmer. \nI reviewed the implementation of the micro irrigation program and made the following observations; \nThe supplier did not offer training and technical support to any farmers during e \nthe warranty period since the entity was still in the first phase of the project and had not yet supplied irrigation equipment. \nAs a result of the shortcomings, this affected the purpose for which the funds were disbursed and led to poor implementation of the program during the financial year under review. \nThe Accounting Officer acknowledged the issue and indicated that the district would comply accordingly. \nRecommendation \nI advised the Accounting Officer to ensure that all expenditure is incurred in line with the grant, budget and implementation Guidelines. \n6.5.4.1 projects \nI sampled 04 irrigation projects with a total expenditure of UGX. 88,448,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions noted. The following was observed Appendix 10 refers. \n6.6 Uganda Support to Municipal Infrastructure Development, Additional", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}, [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}], [{"headings_0": {"content": "plan.", "page": 28, "level": 2}}, {"headings_1": {"content": "iy g", "page": 28, "level": 1}}]], "page": 29, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 30, "level": 2}}, {"headings_1": {"content": "plan.", "page": 28, "level": 2}}], "page": 30, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Support to Municipal Infrastructure Development (USMID) Program is a World Bank/IDA project which is expected to run up to 2022/2023 to Support Municipal Infrastructure Development Program and Refugee Hosting Districts. The purpose of USMID-AF Program is; \ne To leverage institutional strengthening at the municipal LGs \ne To improve municipal urban infrastructure \ne Support to selected district LGs hosting refugees to improve planning, land tenure security, and small-scale infrastructure investments. \nLamwo District received UGX. 8,183,925,763, out of UGX. 8,184,269,176 budgeted to the implement the following key activities; \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 30, "level": 2}}, {"headings_1": {"content": "plan.", "page": 28, "level": 2}}, [{"headings_0": {"content": "Financing", "page": 30, "level": 2}}, {"headings_1": {"content": "plan.", "page": 28, "level": 2}}], [{"headings_0": {"content": "Financing", "page": 30, "level": 2}}, {"headings_1": {"content": "plan.", "page": 28, "level": 2}}], [{"headings_0": {"content": "Financing", "page": 30, "level": 2}}, {"headings_1": {"content": "plan.", "page": 28, "level": 2}}]], "page": 30, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 30, "level": 3}}, {"headings_1": {"content": "Financing", "page": 30, "level": 2}}], "page": 30, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 30, "level": 3}}, {"headings_1": {"content": "Financing", "page": 30, "level": 2}}], "page": 30, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "at)", "metadata": {"headings": [{"headings_0": {"content": "at)", "page": 30, "level": 2}}, {"headings_1": {"content": "Activity", "page": 30, "level": 3}}], "page": 30, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.6.1 Positive observations \nI noted the following areas where management had commendable performance; \nAll (03) USMID projects/subprojects worth UGX. 9,602,292,138 implemented were captured in the entity work plans and budgets for the financial year under review. \nAll the three infrastructure subprojects that received funding totaling UGX. 9,602,292,138 were prioritized for funding. \nThe District had an Environment and Social Management Plan for the running", "metadata": {"headings": [{"headings_0": {"content": "at)", "page": 30, "level": 2}}, {"headings_1": {"content": "Activity", "page": 30, "level": 3}}, [{"headings_0": {"content": "at)", "page": 30, "level": 2}}, {"headings_1": {"content": "Activity", "page": 30, "level": 3}}]], "page": 31, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}], "page": 31, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The entity did not incur ineligible expenditure. \nAll the (03) subprojects worth UGX. 9,602,292,138 had contract management teams constituted. \nThere was no irregular transfer of program funds to Sub Counties during the period under review. \nThere were no cases of non-payment of certified works and therefore no Non- disclosure of Program Liabilities. \n6.6.1.1Areas of improvement \nI noted the following areas where the District needs improvement; 6.6.2 Planning and Budget performance", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}]], "page": 31, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a) Planning \nProgramme Operation Manual (POM), 2019; Memorandum of Understanding (MoU) between MoLHUD and the participating Municipalities/ District Local Governments; Public Finance Management Act (PFMA), 2015; and Program Participating Agreement, require; \nThe obligations of either parties to be signed prior to Program commencement. The local government shall meet the minimum access conditions for the grant as \u00b0 \nset out in the performance assessment tool. \nThe Municipal Institutional Strengthening Grant (MISG) will provide resources to the participating municipal Local Governments for the demand-driven institutional strengthening targeting special urban capacity needs. \nThe production of an Environmental and Social Management Plan (ESMP) intended to ensure efficient environmental and social management of infrastructure activities, and that the mitigation measures are carried out and monitored by the responsible parties. The M/DEO, with inputs from the CDO and other technical staff as needed, will prepare the ESMP. \nI made the following observations; \nThe Accounting Officer attributed the low absorption of funds of first batch of the projects (Market and Resource Centre Constructions) delayed procurement which was completed in third quarter of FY 2021/2022 and hence the delay to hand over the site for works to commence. He further stated that delayed road designs and procurement affected the current projects as well. \nRecommendation \nI advised the Accounting Officer to engage the Ministry of lands, Housing and Urban Development to ensure timely designs and procurement of works for USMID", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 31, "level": 6}}, {"headings_1": {"content": "at)", "page": 30, "level": 2}}]], "page": 31, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 32, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.6.3 projects \nI sampled two (2) projects with a total expenditure of UGX. 1,546,989,725 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. Details in Appendix 10(b). \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\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Lamwo District Local Government. \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 \nauditor\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": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 32, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Officer (DCO), District Planner, and the District Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \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 District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 38, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. HLG \nCore e The HLG Core Implementation I advised the Accounting Officer to Implementation team was fully constituted as per ensure that PDM HLG Core Teams the guideline. \nimplementation team is operational e The District did not prepare and functional and performs activities quarterly performance reports. \nin line with the PDM guidelines. \ne There was no evidence of \nMobilization and sensitization of \nthe various stakeholders at all \nlevels including communities, \n\\+ There was no Support for the \ncontinuous formation of PDM \nenterprise groups, \ne There was no training of the PDM \nenterprise groups and SACCOs, \nand, \ne There was no continuous data \ncollection at household and \ncommunity levels.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 38, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer acknowledged the issue and attributed it to a gap in \nplans for the FY 2022/2023 were not prepared by all the PDCs. \ne None of the PDCs prepared quarterly performance reports. \ne 10 PDCs received funding of UGX. 250,000 per quarter for the PDC activities \nAccounting Officer explained that this was attributed to delayed release of the quarterly operational funds that affected PDM activities.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 38, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. General Meetings \u00ab 9 SACCOs did not hold a general I advised the Accounting Officer to by PDM SACCOs meeting. \nensure that all PDM SACCOs follow e In 9 SACCOs, a leadership vetting the PDM guidelines in conducting committee was not elected and meetings and instituting their SACCO inaugurated. \nleadership for proper management of \u00abIn 9 PDM SACCOs, the vetting SACCO funds. \ncriterion following the PDM SACCO \nbyelaws was not approved/not \nincluded in the minutes/agenda \n\u00ab9 PDM SACCOs did not have \ntraining of the PDM SACCO \nmembers during the meeting \n\u00ab 9 PDM SACCOs did not include the \nbank account opening resolution in \nthe minutes \ne By the time of the first general \nmeeting, all PDM SACCOs had \nalready received funds", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 39, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer acknowledged the anomaly and noted it for improvement.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 39, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. PDM", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 39, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCO \u00ab10 sampled PDM SACCOs with I advised the Accounting Officer to Board \nfully constituted Boards did not ensure all SACCO boards hold regular hold regular Board meetings. \nmeetings and board members fill in e The members of the board did not expression of interest forms prior to fill in expression of interest forms election. \nprior to being elected board \nmembers.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 39, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. SACCO \n\u00ab All SACCOs did not have functional I advised the Accounting Officer to Committees and supervisory, executive committees ensure that all SACCOs have Sub Committees as well as the Loan, Production, functional committees and Marketing, Business Development subcommittees. \nservices, Finance and investment", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 39, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7.4 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \ne The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \noe The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \n\\| SN Nature of Observations Recommendation training", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of Local \u00ab Training of local experts was not I advised the Accounting Officer to Experts \ncarried out. \nensure that local experts are trained to \\+ The training was not attended by carry out continuous sensitization and other cadres other than Parish mobilization of communities. \nChief, CDOs, Commercial Officers, \nand Extension officers.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer acknowledged the anomaly and indicated that it was noted for improvement.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Training \nof eThe HLG core implementation I advised the Accounting Officer to Households and team did not train households liaise with the PDM Secretariat to Enterprise Group and enterprise group leaders in ensure that adequate funding is Leaders \n86 parishes on household provided to support the PDM visioning and enterprise analysis. operational activities", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer explained that formal trainings were not organised due to a PDM", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 40, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations Recommendation registration", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All the 10 sampled SACCOs were not I advised the Accounting Officer to SACCOs Under the licensed to take on the business of engage the PDM Secretariat for Microfinance \nlending under Microfinance further guidance on this matter. Institutions Money Institutions money lenders act as \nLenders Act \ndetailed in Appendix 13.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "As a result, enforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. \nAccounting Officer acknowledged the issue and explained that the", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}, [{"headings_0": {"content": "projects.", "page": 32, "level": 6}}, {"headings_1": {"content": "projects.", "page": 31, "level": 6}}]], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidance was not clear on licensing", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Signing of PRF e UGX 1,025,000,000 was I advised the Accounting Officer to Financing", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "transferred to 10 sampled SACCOs ensure that going forward that all \nimprovement. \nSubmission of e UGX 1,025,000,000 was I advised the Accounting Officer to Attestation Forms by transferred to 10 sampled SACCOs ensure that going forward the \nAccounting \nwithout evidence of submission of attestation forms are submitted to Officer (AO) \nattestation form to the Secretariat the PDM Secretariat before funding as detailed in Appendix 15. \nof PDM SACCOs. \nAccounting Officer acknowledged the anomaly and noted that action shall be taken accordingly. \nIrregularities in registration of PDM SACCOs and Enterprise groups could lead to loss of PRF due to funding illegitimate SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n7.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth e", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 41, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \ne Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the e \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nSN Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 42, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Selection \nand e All the 10 sampled parishes selected I advised the Accounting Implementation of", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "flagship projects that were inconsistent Officer to ensure that regular Prioritized/Flagship with the LG selected priority trainings are carried out for Projects commodities. \nthe beneficiaries to create \u00b0 42 farmer enterprise/households awareness and ensure that implemented projects that are not from they implement activities in the priority commodity list. Details are line with the PDM objectives. in Appendix 16. \nFailure to select and implement prioritized projects may undermine achievement of the pillar objectives. \nThe Accounting Officer acknowledged the failure of the parishes to select and implement prioritized projects and noted the guidance for improvement.", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Loan Application and e For beneficiaries in the 8 sampled I advised the Accounting Approval Process", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Parishes who accessed loans after 5\" Officer to engage the June 2023, there was no evidence that responsible parties that is they had been vetted by a village the PDM Sacco Board to meeting convened by the enterprise ensure that the stipulated groups as detailed in the table below. \nloan application and approval Failure to follow the stipulated loan process is complied with. application and approval process may \nresult into ineligible beneficiaries \naccessing PRF. \nThe Accounting Officer acknowledged the \nfailure of the parishes to follow the \nstipulated loan application and approval \nprocess and noted the guidance for \nimprovement. \n", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Insurance Policy for I noted that 10 PRF beneficiaries who I advised the Accounting Farming Enterprises carried out farming enterprises in the 2 Officer to engage PDM sampled PDM SACCOs did not obtain Secretariat and MoFPED for agricultural insurance policies from UAIS. further guidance on\\_ this Lack of recourse in form of insurance will matter. \nexpose the farming enterprises to the \nadverse effects of climate change and \nmay result into failure to recover the loan \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting Officer acknowledged the anomaly and indicated that going forward they would engage the relevant institutions, UAIS to ensure that the beneficiaries obtained their insurance policies. \nle By the time of the first general meeting, all PDM SACCOs had already received funds contrary to procedures. \ne 1 out of 10 PDM SACCOs included a resolution for the bank account signatories in the minutes. \ne 1 out of 10 PDM SACCOs had the signatories to the bank account consistent with the ones approved in the board resolutions. \ne 1 out of 10 PDM SACCO's approved signatories were authorizing payments to PRF beneficiaries. \nAccounting Officer attributed this to documentation gap amidst the various SACCO activities within the financial year under review.", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 43, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Registration \nof Paragraph 2.6.2 of the Users Handbook I advised the Accounting Enterprise Groups \nfor the Parish Revolving Fund (PRF) Under Officer to ensure that PDM Pillar 3 - Financial Inclusion October enterprise groups have 2022 provides that the PDM Enterprise evidence of registration with Groups shall be registered by the the Sub-County Community Community Development Officers at the Development Officers before Sub-County, as a Community Based qualification to receive Organization. A copy of the certificate of funding. \nRegistration of the Enterprise Group \n(together with details of the members of \nthe Group) shall be sent to the \nChairperson of the PDM SACCO and to the \nDCO.", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], "page": 44, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I noted that there was no evidence to show that 4 Enterprise groups in the sampled 10 PDM SACCOs were registered by the Community Development Officers at the Sub-County as Community Based Organizations (CBOs) as shown in Appendix 17. \nFailure to register Enterprise groups may lead to extending loans to members of non-existent enterprise groups hence loss of funds due to failure to recover loans. \nAccounting Officer acknowledged the anomaly and indicated that it was noted for improvement. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}, [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}], [{"headings_0": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, {"headings_1": {"content": "projects.", "page": 32, "level": 6}}]], "page": 44, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}], "page": 45, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Two of the beneficiaries in the two (2) sampled PDM SACCOs had implemented different projects from the flagship commodities for the entity. \nOne of the beneficiaries in the two (2) sampled PDM SACCOs had a non-existent oe \nproject at the time of audit. \nDetails are in Appendix 18. \nThe above implementation gaps undermine the achievement of PDM objectives \nThe Accounting Officer acknowledged this anomaly and attributed it to failure of management to carryout timely follow up and monitoring of the different projects by the PDM beneficiaries. \nRecommendation \nI advised the Accounting Officer to ensure that timely follow-up and monitoring of the different projects by the PDM beneficiaries is done to ascertain whether household projects are implemented in line with the guidelines. \n>", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}, [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}], [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}], [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}], [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}], [{"headings_0": {"content": "following;", "page": 45, "level": 2}}, {"headings_1": {"content": "guidance was not clear on licensing", "page": 41, "level": 6}}]], "page": 45, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 45, "level": 2}}, {"headings_1": {"content": "following;", "page": 45, "level": 2}}], "page": 45, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "O\u00d6", "metadata": {"headings": [{"headings_0": {"content": "O\u00d6", "page": 45, "level": 2}}, {"headings_1": {"content": "en", "page": 45, "level": 2}}], "page": 45, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i IG \"WAL . \n= fra \nJohn F.S. Muwanga \nAUDITOR GENERAL Copy 27\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "O\u00d6", "page": 45, "level": 2}}, {"headings_1": {"content": "en", "page": 45, "level": 2}}], "page": 45, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 46, "level": 6}}, {"headings_1": {"content": "O\u00d6", "page": 45, "level": 2}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A \nN \\| Sou \nVariance Reasons for under/over collection", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 46, "level": 6}}, {"headings_1": {"content": "O\u00d6", "page": 45, "level": 2}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Le [7", "metadata": {"headings": [{"headings_0": {"content": "Le [7", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 46, "level": 6}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "budget \\| Collections Tax Revenues \n\\\\ \n= \n1 Local Services E", "metadata": {"headings": [{"headings_0": {"content": "Le [7", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 46, "level": 6}}, [{"headings_0": {"content": "Le [7", "page": 46, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 46, "level": 6}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tax", "metadata": {"headings": [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Le [7", "page": 46, "level": 2}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "165,000,000 75,296,939 89,703,061 Failure by public service to remit the correct amount due to the district. 3 \\_, Land fees \n7,600,000 \n2 Tas a \\| \n100,000 7,500,000 Laxity on part of the lower local governments to collect the fees. Non remittance by LLGS. Business Licenses \n43,000,000 \n3,861,351 39,138,649 Reforms introduced by Ministry of Local Government i.e. introduction of IRAS which has", "metadata": {"headings": [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Le [7", "page": 46, "level": 2}}, [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Le [7", "page": 46, "level": 2}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BR |", "metadata": {"headings": [{"headings_0": {"content": "BR |", "page": 46, "level": 1}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "challenges with network. Lack of training on IRAS. I \n. \n4 \\| Other tax revenues \n\\| 4,000,000 \\| \n35,000 3,965,000 Reforms introduced by Ministry of Local Government i.e. introduction of IRAS which has challenges with network. Lack of training on IRAS. \n\\| \ni 219,600,000 \\_\\_\\_79,293,290 140,306,710 u \n.", "metadata": {"headings": [{"headings_0": {"content": "BR |", "page": 46, "level": 1}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}, [{"headings_0": {"content": "BR |", "page": 46, "level": 1}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fan", "metadata": {"headings": [{"headings_0": {"content": "Fan", "page": 46, "level": 3}}, {"headings_1": {"content": "BR |", "page": 46, "level": 1}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tax", "metadata": {"headings": [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Fan", "page": 46, "level": 3}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nRevenues \nof goods services si RER i \n= \nEee \nd \n, \n\\| Sale and \n15,000,000 8,416,900 \n6,583,100 Reforms introduced by Ministry of Local Government i.e. introduction of IRAS which has \\| challenges with network. Lack of training on IRAS. \nAdministrative fees and \\| 212,500,000 3,475,001 \n209,024,999 Reforms introduced by Ministry of Local Government i.e. introduction of IRAS which has Le licenses; \nchallenges with network. Lack of training on IRAS. \n\\| Miscellaneous 15; \nRevenue \n210,000,000 195, 055, \n155, 858 Total ban on charcoal products \n\\| 000 \\| \nTotal Revenue 437,500, 555 \\_356, \n\\_\\_\\_\\| \n= \nA endix 1(b): Activities Affected b Uncollected Revenue.", "metadata": {"headings": [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Fan", "page": 46, "level": 3}}, [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Fan", "page": 46, "level": 3}}], [{"headings_0": {"content": "Tax", "page": 46, "level": 3}}, {"headings_1": {"content": "Fan", "page": 46, "level": 3}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 46, "level": 2}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nOut-p\u0131 1 -put \nPurpose of the un-implemented activities \nBudget Amount pol Motor cycle procured Physical planning \nProducing physical plan for rural growth centres, structural building plan opening 18,000,000 program \nboundary, processing land title and other structural design for the district and lower en government units \nT \nT \\| 2 \\| Political \nleaders and other \nRevenue Mobilization To create awareness to all the Revenue stakeholders ranging from the District Councilors, 6,600,000 stakeholders were all \nSub county Councilors, Chairperson LC I, II & III, Sub county Technical Staffs, Opinion \nSones \nLeaders, Religious Leaders, Business community on tax education to boost more revenue \nfrom Business License, Market dues, Land Fees, Slaughter fees among others \n\\| \n\"3 Revenue realized from all \nRevenue collection from To help in payment of councillor emoluments during sector committee meetings and full \n72,000,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 46, "level": 2}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}, [{"headings_0": {"content": "No", "page": 46, "level": 2}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}], [{"headings_0": {"content": "No", "page": 46, "level": 2}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}], [{"headings_0": {"content": "No", "page": 46, "level": 2}}, {"headings_1": {"content": "Tax", "page": 46, "level": 3}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "___| properties within the District", "metadata": {"headings": [{"headings_0": {"content": "___| properties within the District", "page": 46, "level": 2}}, {"headings_1": {"content": "No", "page": 46, "level": 2}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "sales of obsolete assets \ncouncil meeting, for executive operations where \nAppendix 2 (a): Performance of GOU warrants \nProgramme \nApprovedbudget(UX) Warrants(UGX) Variance(UGX) %ageperformance \n\\| Agro-Industrialization \n1,062,071,838 960,871,838 101,200,000", "metadata": {"headings": [{"headings_0": {"content": "___| properties within the District", "page": 46, "level": 2}}, {"headings_1": {"content": "No", "page": 46, "level": 2}}, [{"headings_0": {"content": "___| properties within the District", "page": 46, "level": 2}}, {"headings_1": {"content": "No", "page": 46, "level": 2}}], [{"headings_0": {"content": "___| properties within the District", "page": 46, "level": 2}}, {"headings_1": {"content": "No", "page": 46, "level": 2}}], [{"headings_0": {"content": "___| properties within the District", "page": 46, "level": 2}}, {"headings_1": {"content": "No", "page": 46, "level": 2}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| CommunityMobilizationandmind-setChange |", "metadata": {"headings": [{"headings_0": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}, {"headings_1": {"content": "___| properties within the District", "page": 46, "level": 2}}], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "160,978,474 \n160,978,474 \n45", "metadata": {"headings": [{"headings_0": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}, {"headings_1": {"content": "___| properties within the District", "page": 46, "level": 2}}, [{"headings_0": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}, {"headings_1": {"content": "___| properties within the District", "page": 46, "level": 2}}]], "page": 46, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "metadata": {"headings": [{"headings_0": {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "page": 47, "level": 3}}, {"headings_1": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Digitaltransformation 86,048, 707 86,048, 707 \nGovernanceAndSecurity 947,221,935 947,221,935 \n\\| \nHuman Capital Development 18,543,003,873 16,734,716,491 1 1,808,287,382 90 \n\\| Integrated Transport Infrastructure And Services \nNatural Resources, Environment, Climate Change, Land and \nPrivate Sector Development \\| \u2018Public", "metadata": {"headings": [{"headings_0": {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "page": 47, "level": 3}}, {"headings_1": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}, [{"headings_0": {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "page": 47, "level": 3}}, {"headings_1": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}], [{"headings_0": {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "page": 47, "level": 3}}, {"headings_1": {"content": "| CommunityMobilizationandmind-setChange |", "page": 46, "level": 5}}]], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transformation", "metadata": {"headings": [{"headings_0": {"content": "Transformation", "page": 47, "level": 2}}, {"headings_1": {"content": "DevelopmentPlanImplementation 702,451,090 702,451,090", "page": 47, "level": 3}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tourism", "metadata": {"headings": [{"headings_0": {"content": "Tourism", "page": 47, "level": 1}}, {"headings_1": {"content": "Transformation", "page": 47, "level": 2}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee 6,324,307,958 5,806,111,408 518,196,550 92 945 702,737 944,662,737 1,040,000 100 \n56,946,504 56,946,504 - 100 4 12,491,499,249 11,090,260, 122 1,401,239,127 89 \n\\| 2,200,000 2,200,000 - 100 \u201cSustainable Petroleum Development 5,000,000 5,000,000 - 100 I \\| Sustainable Energy Development \n3,000,000 3,000,000 -\\| 100 \n2 Total \n41,330,432,365 37,500,469,306 3,829,963,059 91 \nAppendix 2(b): Activities Affected by amounts not warranted.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}, [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}], [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}], [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}], [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}], [{"headings_0": {"content": "Development", "page": 47, "level": 6}}, {"headings_1": {"content": "Tourism", "page": 47, "level": 1}}]], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ Programme", "metadata": {"headings": [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activities not/partiallyimplemented \nAmount not Purpose and impact of the unimplemented \u2018Allowances (incl.Casuals, Temporary, sitting ares \\| warranted 20, UGX 000, 000 \n\u201cAgro- -Industrialization 2 ar \nTo deliver services to the community \nBank Charges and other Bank related costs Fuel, Lubricants and Oils \nTravel inland", "metadata": {"headings": [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}, [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}], [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}], [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}], [{"headings_0": {"content": "[ Programme", "page": 47, "level": 3}}, {"headings_1": {"content": "Development", "page": 47, "level": 6}}]], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018HumanCapitalDevelopment", "metadata": {"headings": [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Advertising and Public Relations Allowances(Incl.Casuals, Temporary, sitting allowances \nFuel, Lubricants and Oils \n\\| \nInformation and Communication Technology Supplies. \n1,200,000 To deliver services to the communit 54,000,000 To deliver services to the communi 15,000,000 To deliver services to the community 1,000,000 To deliver services to the communi 10,000,000 To deliver services to the community 12,000,000 To deliver services to the communi 220,193,242 To deliver services to the community \n30,900,000 To deliver services to the communi 12,951,603 To deliver services to the community \nMaintenance-Transport Equipment 44,000,000 Transfer Printing, Stationery, Government Photocopying and Binding \nto Other Units \nTravel inland \n\\| \nWelfare and Entertainment \na \n46 \n\\_\\_1,311,358,163 1,", "metadata": {"headings": [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}, [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}], [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}], [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}], [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}], [{"headings_0": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}, {"headings_1": {"content": "[ Programme", "page": 47, "level": 3}}]], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "358,", "metadata": {"headings": [{"headings_0": {"content": "358,", "page": 47, "level": 5}}, {"headings_1": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "163 To deliver services to the community 77,190,956 To deliver services to the communit 14,043,626 To deliver services to the communi ie", "metadata": {"headings": [{"headings_0": {"content": "358,", "page": 47, "level": 5}}, {"headings_1": {"content": "\u2018HumanCapitalDevelopment", "page": 47, "level": 2}}], "page": 47, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Workshops,MeetingsandSeminars", "metadata": {"headings": [{"headings_0": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, {"headings_1": {"content": "358,", "page": 47, "level": 5}}], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "44,880,000 To deliver services to the communit \\| \n\\_ I Integrated \nTransport Infrastructure \\_\\_\\_\\_ \\| \nand Maintenance-Other Fixed Assets \n486,103,355 To deliver services to the community \\_ \n= \n\\_ Services \nTransfer to Other Government Units \nTravel inland \n\\| \nTransfer to Other Government Units \n26,093,377 To deliver services to the communit 5,999,815 To deliver services to the communi 1,401,239,122 To deliver services to the community", "metadata": {"headings": [{"headings_0": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, {"headings_1": {"content": "358,", "page": 47, "level": 5}}, [{"headings_0": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, {"headings_1": {"content": "358,", "page": 47, "level": 5}}], [{"headings_0": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, {"headings_1": {"content": "358,", "page": 47, "level": 5}}], [{"headings_0": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, {"headings_1": {"content": "358,", "page": 47, "level": 5}}]], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,828,922,968", "metadata": {"headings": [{"headings_0": {"content": "3,828,922,968", "page": 48, "level": 3}}, {"headings_1": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAppendix 3: Lack of Appropriate Performance Indicators and Targets in the Work Plans \nS Program Budget Focus/The Activitie Are there Is the Conclusio Conclusi Budgeted Revised Amount Amount N \nOutput maticarea s clear perform n at on at amount budget UGX released Spent UGX targets ance Activity Output UGX (\u2018000\u2019) (\u2018000\u2019) UGX (\u2018000\u2019) and indicator Level level \n(\u2018000\u2019) \nperforma used by (Fully (Fully \nnce Manage Quantified Quantifie \nindicators ment /Not fully d/Not \nto reasona Quantified fully \nmeasure ble? ) Quantifie \nperforma (Yes/No d) \nnce ) If no \nquantifica give the \ntion? \nreason \n(Yes/No) \nIf no give \nthe \nreason \n\\|) (D) (E) (F) \u00a9) () (K (L) (m) (N) (0) 1 12-HUMAN 320003- Education Constructi Yes Yes Fully Fully 352,865,439 352,865,439 352,865,436 306,711,325 CAPITAL Assets grant - on of Five \nQuantified Quantified \nDEVELOPME and Former SFG Stance \nNT Facilities Drainable \nManage Latrine at \nment \nPadwat \nPS in \nNYIMUR", "metadata": {"headings": [{"headings_0": {"content": "3,828,922,968", "page": 48, "level": 3}}, {"headings_1": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}, [{"headings_0": {"content": "3,828,922,968", "page": 48, "level": 3}}, {"headings_1": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}], [{"headings_0": {"content": "3,828,922,968", "page": 48, "level": 3}}, {"headings_1": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}], [{"headings_0": {"content": "3,828,922,968", "page": 48, "level": 3}}, {"headings_1": {"content": "Workshops,MeetingsandSeminars", "page": 48, "level": 2}}]], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i \ns/c \nConstructi Yes Yes Fully Fully on of five Quantified Quantified stance \ndrainable \nlatrine at \nYwaya \nPrimary \n47 \npaynuend paynuend paynuend paynuend Any payquenb Aung An And Alina JON \npay\u0131uend paynuend paynuend payuend Any paynuenb 8 Alina An Ans Alin JON \n34\\} Joqwnu saw UNONUOU pue SOA SoA SOA SoA \u2018ON Jo 6", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}, [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}], [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}], [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}], [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}], [{"headings_0": {"content": "|_|", "page": 48, "level": 5}}, {"headings_1": {"content": "3,828,922,968", "page": 48, "level": 3}}]], "page": 48, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a4} Jo", "metadata": {"headings": [{"headings_0": {"content": "a4} Jo", "page": 49, "level": 3}}, {"headings_1": {"content": "|_|", "page": 48, "level": 5}}], "page": 49, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I SoA SoA SoA SOA Jaquinu sown pue", "metadata": {"headings": [{"headings_0": {"content": "I SoA SoA SoA SOA Jaquinu sown pue", "page": 49, "level": 3}}, {"headings_1": {"content": "a4} Jo", "page": 49, "level": 3}}], "page": 49, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bunopuou", "metadata": {"headings": [{"headings_0": {"content": "Bunopuou", "page": 49, "level": 1}}, {"headings_1": {"content": "I SoA SoA SoA SOA Jaquinu sown pue", "page": 49, "level": 3}}], "page": 49, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018ON", "metadata": {"headings": [{"headings_0": {"content": "\u2018ON", "page": 49, "level": 3}}, {"headings_1": {"content": "Bunopuou", "page": 49, "level": 1}}], "page": 49, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SoA", "metadata": {"headings": [{"headings_0": {"content": "SoA", "page": 53, "level": 3}}, {"headings_1": {"content": "\u2018ON", "page": 49, "level": 3}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "JO", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 53, "level": 2}}, {"headings_1": {"content": "SoA", "page": 53, "level": 3}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "payloads 4o yOu payloads SoA \u2018ON AQuenb SI SoA", "metadata": {"headings": [{"headings_0": {"content": "JO", "page": 53, "level": 2}}, {"headings_1": {"content": "SoA", "page": 53, "level": 3}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SoA", "metadata": {"headings": [{"headings_0": {"content": "SoA", "page": 53, "level": 3}}, {"headings_1": {"content": "JO", "page": 53, "level": 2}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S13}I|", "metadata": {"headings": [{"headings_0": {"content": "S13}I|", "page": 53, "level": 4}}, {"headings_1": {"content": "SoA", "page": 53, "level": 3}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30 JO ye JO ye", "metadata": {"headings": [{"headings_0": {"content": "S13}I|", "page": 53, "level": 4}}, {"headings_1": {"content": "SoA", "page": 53, "level": 3}}], "page": 53, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payiquenb payiguenb pay\u0131uenb", "metadata": {"headings": [{"headings_0": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}, {"headings_1": {"content": "S13}I|", "page": 53, "level": 4}}], "page": 54, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "And Ang And Aun \n\\| \npayguenb payguenb payguenb \u20acS Ans An Alina Ain", "metadata": {"headings": [{"headings_0": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}, {"headings_1": {"content": "S13}I|", "page": 53, "level": 4}}, [{"headings_0": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}, {"headings_1": {"content": "S13}I|", "page": 53, "level": 4}}], [{"headings_0": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}, {"headings_1": {"content": "S13}I|", "page": 53, "level": 4}}]], "page": 54, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SoA Sod SoA So,", "metadata": {"headings": [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], "page": 54, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SoA Sa, SoA SoA \nye ye JO \nAgular quantified quantified One \nirrigation \nfor fruit \ngrowing \nand \nagricultur \ne. \nAmetmet Yes Yes Fully Fully Kudada quantified quantified Micro \nDam \nConstructi \non. \n06-NATURAL 000006- Water Constructi Yes Yes Fully Fully 612,722,606 612,722,606 612,722,606 97,524,499 RESOURCES, Planning Developmen on of \nquantified quantified \nENVIRONME and t Piped \nNT, CLIMATE Budgetin Grant(WDG) Water \nCHANGE, g System \nLAND AND services \nWATER \nWater Yes Yes Fully Fully \nquality quantified quantified \nsurveillan \nce \nPayment Yes Yes Fully Fully of fuel quantified quantified Stakehold Yes Yes Fully Fully er quantified quantified coordinati \non \nOffice Yes Yes Fully Fully equipmen quantified quantified t for \nDWO \nGeneral Yes Yes Fully Fully operation quantified quantified al costs \nfor DWO \nMonitorin Yes Yes Fully Fully g and \nquantified quantified Supervisi \non \nO&M for Yes Yes Fully urban quantified quantified \n54 \nwater \nfacilities \nTt \nSoftware Yes Yes Fully Fully uantified quantified Yes Yes Fully Fully Sanitation quantified quantified (hardwar \ne) \nRehabilita Yes Yes Fully Fully tion of quantified quantified water \n[ \nfacilities \nInvestme Yes Yes Fully Fully nt quantified quantified Servicing \nSalaries Yes Yes Fully Fully and quantified quantified Wages \n! for DWO \nL \nAPPENDIX 4; Implementation of outputs \nSs Program Budget Focus/The Activities N Output matic area \nTOTAL 10,321,064 18,256,296, 16,353,497 11,572,954 \u201a195 432 \u201a558 \u201a889 \nBudget Revised budget Amount Amount Spent Audit Audit \ned UGX (\u2018000\u2019) released UGX UGX (\u2018000\u2019) Conclusion Conclusion amount (\u2018000\u2019) at activity at output UGX level level (\u2018000\u2019) (Fully/Partia (Fully/Partia I/Not \nI/Not Implemente Implemente d)- Extent of d)- Extent of implementat implementat ion of ion of output activity \n(A) \\_(D) (E) (F) (M) (N) (0) (R) (S) 1 12-HUMAN 320003- Education Construction of Five 352,865, 352,865,439 352,865,436 306,711,325 Fully Fully CAPITAL Assets and grant - Stance Drainable Latrine \nImplemented Implemented DEVELOPMEN Facilities Former SFG at Padwat PS in NYIMUR \nT Manageme S/Cty \nL \nnt \nConstruction of five stance \nFully Fully drainable latrine at Ywaya \nImplemented Implemented Primary School \n\\| Construction of staff house \nFully Fully \n55 \nI at Aguu Primary School. \nImplemented Implemented", "metadata": {"headings": [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}, [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}], [{"headings_0": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, {"headings_1": {"content": "payiquenb payiguenb pay\u0131uenb", "page": 54, "level": 1}}]], "page": 54, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "||", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], "page": 57, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of Five \nFully Fully Stances Drainable Latrine \nImplemented Implemented at KWONCOK P/S in Madi \nOpei S/C \nConstruction of two units \nFully Fully teachers house at Lawiye \nImplemented Implemented Oduny Primary School in \nMadi Opei Sub-county \nConstruction of five stance \nNot Fully Not Fully drainable latrine at \nImplemented. Implemented. Kirombe Primary school in \nMadi Opei Sub county. \n\\| \nMonitoring and Fully Fully Supervision of capital work \nImplemented Implemented Tr \nNot Fully Not Fully Implemented. Implemented 18- 560021- Micro-Scale Awareness raising for local 294,825, 294,825,140 294,825,140 288,229,000 Not fully Not fully DEVELOPMEN Inter- Irrigation leaders 140 \nimplemented implemented T PLAN Governme Projects \nIMPLEMENTAT ntal Fiscal \nION", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], "page": 57, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Transfer \nReform \nProgramm \ne \nAwareness raising for \nNot fully Not fully farmers implemented implemented Farm Visits \nFully Fully Implemented Implemented 4 Demonstration Sites set \nNot Fully Not Fully \nup for eligible farmers. \nImplemented Implemented 12-HUMAN 320003- UGIFT Seed School construction 905,709, 2,080,920,946 2,080,920,946 50,510,300 Not fully Not fully CAPITAL Assets and (Infrastructu at Padibe East Sub County 665 \nimplemented implemented DEVELOPMEN Facilities re) \nT \nManageme \nnt \nMonitoring and \nFully Fully Supervision of capital work \nImplemented Implemented 09- 260010- USMID Construction of Lagot 1,553,06 4,508,199,904 4,508,199,904 2,721,504,655 Not Fully Not Fully INTEGRATED Road Opuk Market under USMID 6,982 \nImplemented Implemented TRANSPORT Rehabilitati", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], "page": 57, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- project in Palabek Ogili INFRASTRUCT on Sub-County \nURE AND \nSERVICES \nSupply of 4 computers", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], "page": 57, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Fully Fully \n56", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}]], "page": 57, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "laptop to USMID project \nImplemented Implemented users \nRehabilitation of Lamwo \nNot Fully Not Fully Town Council - Palabek \nImplemented Implemented Ogili Road (25.125Km) \n\\| \nmonitoring of all the \\| \nFully Fully USMID project sites FY \nImplemented Implemented Construction of Resource \nNot fully Not fully Centre at Lamwo T/C. \nimplemented, implemented, since works since works were partially were partially done \ndone 12-HUMAN 320146- DR.DIP Routine Monitoring of 6,515,82 10,320,713,690 8,417,914,819 8,030,262,110 Fully Fully CAPITAL Support to DRDIP Projects 5,656 \nImplemented Implemented DEVELOPMEN special \nT \ninterest \nGroups \n\\| Repair of MotorVehicle. \nFully Fully Implemented Implemented Payment of fuel. Fully Fully Implemented Implemented Construction of 2 blocks of \nNot fully Not fully \n3 unit classroom with \nimplemented implemented furniture \u201a2 blocks of 5 \nstance drainable latrine \nand rain water harvesting \ntank at Lubur primary \nschool. \nConstruction of 2 blocks of \nNot fully Not fully \n3 unit classroom with \nimplemented implemented furniture \u201a2 blocks of 5 \nstance drainable latrine \nand rain water harvesting \ntank at Odube primary \nschool. \nConstruction of outpatient \nNot fully Not fully department and rain water \nimplemented implemented harvesting tank at Kapeta \nHCII \nConstruction of Timoni \nNot fully Not fully Langoya Memorial library \nimplemented implemented Construction Project at St \nMary's College Madiopei. \nConstruction of 3 blocks of \nNot fully Not fully \n5 stance drainanble latrine \nimplemented implemented borehole drilling and \n57 \nmotorisation and supply \npipe work at Palabek \nSecondary School. \nOkura Agula One irrigation \nNot fully Not fully for fruit growing and \nimplemented implemented agriculture. \nAmetmet Kudada Micro \nNot fully Not fully Dam Construction. \nimplemented implemented 06-NATURAL 000006- Water Construction of Piped \nNot fully Not fully RESOURCES, Planning Development Water System \nimplemented implemented ENVIRONMEN and Grant(WDG) \nT, CLIMATE Budgeting \nCHANGE, \nservices \nLAND AND WATER \nWater quality surveillance 612,722, 612,722,606 612,722,606 97,524,499 Fully Fully 606 implemented implemented Payment of fuel Fully Fully implemented implemented Stakeholder coordination \nFully Fully implemented implemented Office equipment for DWO \nFully Fully implemented implemented General operational costs \nFully Fully for DWO \nimplemented implemented Monitoring and \nFully Fully Supervision implemented implemented O&M for urban water \nFully Fully facilities implemented implemented Software Fully Fully implemented implemented Sanitation (hardware) \nNot fully Not fully implemented implemented \\| Rehabilitation of water \nNot fully Not fully facilities implemented implemented \\| Investment Servicing Fully Fully implemented implemented \\| Salaries and Wages for \nFully Fully DWO implemented implemented TOTAL \n10,235, 18,170,247,725 16,267,448,851 11,494,741,889 015,48 \n8 \n58 \nAppendix 5: Utili", "metadata": {"headings": [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}, [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}], [{"headings_0": {"content": "||", "page": 57, "level": 3}}, {"headings_1": {"content": "SoA Sod SoA So,", "page": 54, "level": 3}}]], "page": 58, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Dep", "metadata": {"headings": [{"headings_0": {"content": "[Dep", "page": 60, "level": 3}}, {"headings_1": {"content": "||", "page": 57, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \nepartment name \nevised Budget UGX Warrant UGX Payments UGX\\_\\_ Unspent balance UGX \\|", "metadata": {"headings": [{"headings_0": {"content": "[Dep", "page": 60, "level": 3}}, {"headings_1": {"content": "||", "page": 57, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,490,118,726", "metadata": {"headings": [{"headings_0": {"content": "1,490,118,726", "page": 60, "level": 3}}, {"headings_1": {"content": "[Dep", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAdministration 1,632,998,555 1,490,118,726 1,475,581,227 14,537,499 \\| \n\\| \nCommunity Based Services \n130,983,000", "metadata": {"headings": [{"headings_0": {"content": "1,490,118,726", "page": 60, "level": 3}}, {"headings_1": {"content": "[Dep", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|___", "metadata": {"headings": [{"headings_0": {"content": "|___", "page": 60, "level": 3}}, {"headings_1": {"content": "1,490,118,726", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_Education [Finance \\_\\_\\_\\_6,824,647,983 8,179,915,547 \\_ tee \\| 146,541,000", "metadata": {"headings": [{"headings_0": {"content": "|___", "page": 60, "level": 3}}, {"headings_1": {"content": "1,490,118,726", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Health _", "metadata": {"headings": [{"headings_0": {"content": "Health _", "page": 60, "level": 3}}, {"headings_1": {"content": "|___", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Internal Audit", "metadata": {"headings": [{"headings_0": {"content": "Health _", "page": 60, "level": 3}}, {"headings_1": {"content": "|___", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014\\_\u2014\\_ \n\\_Natural Resources 85,200,000 131,043,154 \\| \n\\| \n136,762,713 \n3,685,302,291 \n166,372,963 \n\\| \nPlanning 86,400,000 99,000,000 88,860,343 \\| \n\u2014 \n\\| Production and Marketing \n\\| : 108,867,000 114,273,756 \nRoads and Engineering. \n114,273,753 \n\\| \n\\|\\_Statutory bodies 150,474,616 \\|\\_Trade, Industry and Local Development \n18,970,761 Water \\_\\_\\_\\_\\_\\_45,333,000 78,186,717 12,883,427 \\| \ni \n\\| \nTOTAL 13,222,912,696 15,152,980,260 \nol \nAppendix 6: Allocation of water development grant \n\\| SN. \\| Category Descripti Approved \n\\\\ \\| on budget budget (%) e (%) \nActual Variance Expenditures Expenditur Variance om \\| \\| Allocatio allocation \n\\|", "metadata": {"headings": [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}, [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}], [{"headings_0": {"content": "|_", "page": 60, "level": 3}}, {"headings_1": {"content": "Health _", "page": 60, "level": 3}}]], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ER _(%) n(%)", "metadata": {"headings": [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "een en \n\\| \n\\_ \n\\_ \nPe \\_ \\| \\| \\| \\| \\| \n(a) \\| New capital Minimum 566,707,791 Min. 9 \u2018 \n\\| \\| developments of 85% 85% \\| \n\\| that includes water and \nA ann hessen be 49,701,600 \n2 Variance in budget & expenditure allocation \n", "metadata": {"headings": [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}, [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}]], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\| sanitation \nfacilities \n(b) \\| Investment Maximum 31,200,000 Max. \n33,008,084 40% \n(25%) Variance in budget & \\| servicing costs of 15% 15% \nexpenditure allocation \\_\\_\\_\\| Total \\_\\_597,907,7914 100 82,709,684", "metadata": {"headings": [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "PWSG \\| \\| \\| \nAppendix 7: Infrastructure Subprojects \nze i NTA TEAS", "metadata": {"headings": [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}, [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}], [{"headings_0": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, {"headings_1": {"content": "|_", "page": 60, "level": 3}}]], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "metadata": {"headings": [{"headings_0": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}, {"headings_1": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,505,000,000 (2 [3 CONSTRUCTION OF CLASSROOM,DRAINABLE LATRINES AND TANK AT LUBUR P/S \n437,247,800 CONSTRUCTION OF CLASSROOM, DRAINABLE LATRINE AND TANKS AT ODUBE P/S \n437,247,800 434,441,715 \n59 \n; \n5 CONST. OF LATRINES, DRILLING AND WATER AT PALABEK SS", "metadata": {"headings": [{"headings_0": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}, {"headings_1": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}, [{"headings_0": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}, {"headings_1": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}], [{"headings_0": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}, {"headings_1": {"content": "ER _(%) n(%)", "page": 60, "level": 3}}]], "page": 60, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MOTORIZING", "metadata": {"headings": [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "371,162,910 \n6 \\| CONSTRUCTION OF OUT PATIENT DEPARTMENT & RAIN WATER HARVESTING TANK AT KAPETA HC II \n352,071,850 \nTotal \n3,937,172,075 \\| \nAppendix 8: Livelihoods Program subprojects \nsin \\| Sub Project Name \n\\_\\_ mount Received UGX \nLOGWAK EAST REVOLVING FUND GROUP 2\\_\\_\\_\\| \n3 AWENO OLWII REVOLVING FUND GROUP \\| \n4 RIBER KELO KUC MAIZE PRODUCTION \n\\| \n5\\_\\_\\| SALVATION IS LIFE CASSAVA PRODUCTION. 6 TIC BEAN PRODUCTION \\_\\_., \n7 \\_\\| KONY LACAN VEGETABLE FARMING \n8\\_\\_\\| TICBER POULTRY KEEPING \n9 Pe \\_\\_\\| PAR PL AYIM BEANS PRODUCTION \n10 RABUNA KWEC SOYA BEANS PRODUCTION \u2014\\_18,500,000 a \n\\| \nAppendix 9: Sustainable environmental management subprojects \n\\| \nS/n Sub Project Name \na a \n\\_1 \\_\\| AMETMET KIROMBE CENTRE SOLLAR INSTALLATION \n178,561,097 \n2 \\_\\_\\| PARACELLE TRADING CENTER SOLAR INSTALATION FOR BUSSINESS \\| \n3\\_\\_\\| APYETA SOUTH SOLAR INSTALLATION FOR BUSINESS PROJECT \n4 \nAPYETA SOUTH SOLAR INSTALLATION FOR BUSINESS PROJECT \n\\_\\| \n5 NYIMUR AWENO OLWIYO INSTALLATION FOR BUSINESS PROJECT", "metadata": {"headings": [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}, [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}], [{"headings_0": {"content": "MOTORIZING", "page": 61, "level": 6}}, {"headings_1": {"content": "| 1 DRDIP CONSTRUCTION OF BRIDGE PALABEK KAL", "page": 60, "level": 3}}]], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "81,007,676", "metadata": {"headings": [{"headings_0": {"content": "81,007,676", "page": 61, "level": 3}}, {"headings_1": {"content": "MOTORIZING", "page": 61, "level": 6}}], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6 \\_\\_\\| PAWENA CENTRAL STREET SOLAR LIGHTING FOR BUSINESS PROJECT \n\\_\\| \\| \u00ab64,255,163 \\| \n7 \\| AMETMET WANGLANGO P/S SOLAR INSTALATION SUB PROJECT", "metadata": {"headings": [{"headings_0": {"content": "81,007,676", "page": 61, "level": 3}}, {"headings_1": {"content": "MOTORIZING", "page": 61, "level": 6}}, [{"headings_0": {"content": "81,007,676", "page": 61, "level": 3}}, {"headings_1": {"content": "MOTORIZING", "page": 61, "level": 6}}]], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__| STREET LIGHTS", "metadata": {"headings": [{"headings_0": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}, {"headings_1": {"content": "81,007,676", "page": 61, "level": 3}}], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_9\\_\\_\\| OCULA NORTH SOLAR FOR HOUSEHOLD PROJECT \na \\_ EN: a", "metadata": {"headings": [{"headings_0": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}, {"headings_1": {"content": "81,007,676", "page": 61, "level": 3}}, [{"headings_0": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}, {"headings_1": {"content": "81,007,676", "page": 61, "level": 3}}]], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "metadata": {"headings": [{"headings_0": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}, {"headings_1": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\_ \\| 11 \nNGOMWEGI SOLAR FOR HOUSEHOLD PROJECT \n\\_ \\| 12 LOMODO EAST SOLAR FOR HOUSEHOLD PROJECT", "metadata": {"headings": [{"headings_0": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}, {"headings_1": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}, [{"headings_0": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}, {"headings_1": {"content": "__| STREET LIGHTS", "page": 61, "level": 3}}]], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 13", "metadata": {"headings": [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "BURUKUNG DICWINYI P/S COOK STOVE CONSTRUCTION \n14 \\| BURUKUNG LATEBE P/S COOK STOVE CONSTRUCTION \n\\| 15 IRRIGATION FOR VEGETABLE GROWING LM100019588VHY \n53,605,724 Bu \n60 \n16 \\| enero \nOKURA AGULA ONE IRRIGATION FOR FRUIT GROWING & HORTICULTURE", "metadata": {"headings": [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}, [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}], [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}], [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}], [{"headings_0": {"content": "| 13", "page": 61, "level": 2}}, {"headings_1": {"content": "10 | DOGLOKUTU WEST SOLAR FOR HOUSEHOLD PROJECT", "page": 61, "level": 2}}]], "page": 61, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[17", "metadata": {"headings": [{"headings_0": {"content": "[17", "page": 62, "level": 2}}, {"headings_1": {"content": "| 13", "page": 61, "level": 2}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PHASE IT AWIC APYETA EAST MICRO DAM CONSTRUCTION FOR SMALL SCALE IRRIGATION METMET KUDADA MICRO DAM CONSTRUCTION \nCae \n\\_WETLAND RESTORATION ZONE 2 BLOCK 1,2,3 & 4 \n119", "metadata": {"headings": [{"headings_0": {"content": "[17", "page": 62, "level": 2}}, {"headings_1": {"content": "| 13", "page": 61, "level": 2}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_20 LAND RESTORATION", "metadata": {"headings": [{"headings_0": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}, {"headings_1": {"content": "[17", "page": 62, "level": 2}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nMUDDU CENTRAL NURSERY BED ESTABLISHMENT \n\\| 22 PHASE IT BURUKUNG ALIMOTIKO EAST WATER PROJECT ARINGA LIAKET STORE BOR DAM CONSTRUCTION PHASE II BURUKUNG ONYAYORWOT WATER PROJECT \\_25", "metadata": {"headings": [{"headings_0": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}, {"headings_1": {"content": "[17", "page": 62, "level": 2}}, [{"headings_0": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}, {"headings_1": {"content": "[17", "page": 62, "level": 2}}], [{"headings_0": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}, {"headings_1": {"content": "[17", "page": 62, "level": 2}}]], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "metadata": {"headings": [{"headings_0": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}, {"headings_1": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "26 AGUA CUTURE (FISH POND) RM800211656WXZ \n100,000,000 \\| \n27\\_\\_\\| 2 AGUA CUTURE (FISH POND \n100,000,000 ca PE NINO TREE PLANTING \n[29 LAGWEL WIGWENG SOUTH ONE TREE PLANTING", "metadata": {"headings": [{"headings_0": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}, {"headings_1": {"content": "_20 LAND RESTORATION", "page": 62, "level": 2}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "82,688,864", "metadata": {"headings": [{"headings_0": {"content": "82,688,864", "page": 62, "level": 3}}, {"headings_1": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n30\\_\\_\\| PAGADA OCULA NORTH TREE PLANTING \n68,940,489 \u2019 \nLak LOMODO EAST TREE PLANTING \n32 AGULA ODICIRI TREE PLANTING", "metadata": {"headings": [{"headings_0": {"content": "82,688,864", "page": 62, "level": 3}}, {"headings_1": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}, [{"headings_0": {"content": "82,688,864", "page": 62, "level": 3}}, {"headings_1": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}]], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "33. LAGWEL BWOLA TREE PLANTING", "metadata": {"headings": [{"headings_0": {"content": "82,688,864", "page": 62, "level": 3}}, {"headings_1": {"content": "PHASE IT AWIC APYETA EAST ONE NUSERY BED ESTABLISHMENT", "page": 62, "level": 3}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "60,000,000", "metadata": {"headings": [{"headings_0": {"content": "60,000,000", "page": 62, "level": 3}}, {"headings_1": {"content": "82,688,864", "page": 62, "level": 3}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 62, "level": 3}}, {"headings_1": {"content": "60,000,000", "page": 62, "level": 3}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IL... 34 AGULA LOBOYOKO B TREE PLANTING \n35 \\| PAGADA WIGOT TREE PLANTING \n36 BURUKUNG ONYARWOT TREE PLANTING AND APPIARY \nAMETMET AKURUKWE TREE PLANTING 56,000,000 \\| \nAMETMET MADI OPEI SUBCOUNTY HEADQUARTER INSTITUTIONAL GREENING \n56,000,000 \\_NYIMUR LOGWAK CENTRAL TREE PLANTING \nLOGOT LOBINONGA TREE PLANTING \nARINGA KECA TREE PLANTING 56,000,000 OKURA PANYUL TREE PLANTING \n56,000,000 POLICIRE EAST TREE PLANTING \n56,000,000 TECWA AGRO FORESTRY AND APIARY SUB PROJECT \n56,000,000 44 \n\\| \n\\| \n\u0131 45 NYIMUR MUDDU NORTH TWO TREE PLANTING \n56,000,000 46 ARINGA LIAKET LOBIRI TREE PLANTING \n40,000,000 [28 47 NYIMUR YWAYA WEST TREE PLANTING \n\\| \n\\| AMETMET LITENGI NURSERY BED ESTABLISHMENT SUB PROJECT", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 62, "level": 3}}, {"headings_1": {"content": "60,000,000", "page": 62, "level": 3}}, [{"headings_0": {"content": "__", "page": 62, "level": 3}}, {"headings_1": {"content": "60,000,000", "page": 62, "level": 3}}], [{"headings_0": {"content": "__", "page": 62, "level": 3}}, {"headings_1": {"content": "60,000,000", "page": 62, "level": 3}}]], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__| Total", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40,000,000 \n61 \n\\_\\_Appendix 10(a) Inspection for service Delivery Projects Implemented in FY/Y2022/23 \n5 Activity Name of Details findings \nPictorial Evidence Recommendation(s) \nSupply \nand e Palabek The irrigation facilities like the water tank and Installation of Gem by drag hose facilities were in place at the time equipment for Komakec of inspection. However, the site was partially demonstration site Charles. in use since the owner intends to maximize it \\| \nin the dry season. \nContractor; ADRITEX \\| \n(U) LTD \nManagement response \nThe Accounting Officer acknowledged the Contract \nobservation that site was not working well amount: \nand indicated that the technical staff were \nUGX 88,448,000 \ncontinue providing guidance to the farmer to start using the system in both dry and wet \nseasons. \n\\| \ne Paloga e The project has not yet been implemented Seed hence not in use yet irrigation facilities have been supplied. \ne The site is not hoarded hence also some of \nthe equipment at the site has been vandalised. \nManagement Response. \nThe Accounting Officer explained that the site had not kicked off very well and the technical staff will continue providing guidance from time to time for improvement. \n62 \ne I advised the Accounting Officer to ensure that the sites are regularly monitored to ensure that the activities \nare in line with the project guidelines. \ne I advised the Accounting Officer to liaise with the relevant authorities to \nensure that the site is hoarded to \nprevent vandalisation of equipment by the \ncommunity. \ne The Accounting Officer is advised to engage the different focal persons and the farmer to ensure that the site is put to use for achievement of the objectives of the grant. \nAppendix 10(b) \nSN Sub project/Sub Details of findings groups \n1 Subproject \nWorks were ongoing at the time of site inspection. \nPictorial Evidence Recommendation(s) \nI advised the Accounting Officer to follow \nRehabilitation of Lamwo Quality of work was good and contractor was on", "metadata": {"headings": [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}, [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}], [{"headings_0": {"content": "|__| Total", "page": 62, "level": 3}}, {"headings_1": {"content": "__", "page": 62, "level": 3}}]], "page": 62, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ie", "metadata": {"headings": [{"headings_0": {"content": "ie", "page": 64, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 62, "level": 3}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "up with the contractor to ensure the road \nTown Council Palabek site. However, the works were behind schedule. \nSn te. ye N works are expedited. - \nOgili = Sub-County Road The contract start date was 1/6/2023 and end date \nBEN Ua) ] \n\u201ea5 30/6/2023.", "metadata": {"headings": [{"headings_0": {"content": "ie", "page": 64, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 62, "level": 3}}, [{"headings_0": {"content": "ie", "page": 64, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 62, "level": 3}}], [{"headings_0": {"content": "ie", "page": 64, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 62, "level": 3}}], [{"headings_0": {"content": "ie", "page": 64, "level": 1}}, {"headings_1": {"content": "|__| Total", "page": 62, "level": 3}}]], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ge ch |", "metadata": {"headings": [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25.125Km \nManagement \\| ) a \\| \\| \nE. 1 De ; Contractor: UPLAND response eal \\| ENTERPRISES \n& The Accounting Officer explained that the contract te rend \nbd CONSTRUCTION LTD \ncommenced in late May this year and was meant to MZ \u201c \nBud \nhave run for 9 months. However, due to Box culvert under construction \nContract \nuncertainties in funding, the contract was signed to \namount: UGX....... \nbe implemented in phases depending on funds", "metadata": {"headings": [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}, [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}], [{"headings_0": {"content": "ge ch |", "page": 64, "level": 2}}, {"headings_1": {"content": "ie", "page": 64, "level": 1}}]], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "availability.", "metadata": {"headings": [{"headings_0": {"content": "availability.", "page": 64, "level": 1}}, {"headings_1": {"content": "ge ch |", "page": 64, "level": 2}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount paid to inspection date: UGX. 1,284,872,378", "metadata": {"headings": [{"headings_0": {"content": "availability.", "page": 64, "level": 1}}, {"headings_1": {"content": "ge ch |", "page": 64, "level": 2}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \ni \\| \\| \nOngoing road rehabilitation works \n2 Subproject \nWorks were on going and quality noted to be good. \n\\| T advised the Accounting \nOfficer to make \nConstruction of Resource Delay in project completion was noted as works \n\\| \na follow up with the contractor to ensure \nCentre at Lamwo T/C. were still ongoing by the time of site inspection on \nthe remaining works are completed within 30\" 2\u201d - \nNovember yet expected end date was June Le m \nuu. the agreed extended period. \n= \nContractor: CHRISTONE \\| 2023. \nli il! i A] GONTRACTORS LIMITED", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}, [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}], [{"headings_0": {"content": "=|", "page": 64, "level": 3}}, {"headings_1": {"content": "availability.", "page": 64, "level": 1}}]], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "voll i", "metadata": {"headings": [{"headings_0": {"content": "voll i", "page": 64, "level": 3}}, {"headings_1": {"content": "=|", "page": 64, "level": 3}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fad \\} oe al And nl rmm ann \\| works were behind schedule.", "metadata": {"headings": [{"headings_0": {"content": "voll i", "page": 64, "level": 3}}, {"headings_1": {"content": "=|", "page": 64, "level": 3}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "C4", "metadata": {"headings": [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Contract \nGlasses not fixed, compound not yet paved, \n. Pood 7 amount: UGX. terrazzo not grinded, some door frames not fixed. \nj \n1,506,514,900 \nManagement response I \nReese Ch \nFra cae \nAmount paid to inspection The Accounting Officer acknowledged the 07 99IN9 work on resource centre date: UGX.262,117,347 \nobservation and indicated that the contract was \nextended up to end of December, 31%, 2023 to give \n63 \nample time for the contractor and payment had been made to enable him mobilize adequately and conclude the project. \nAppendix 11 (a): SACCOs Funded SN. Vote Name Name of SACCO", "metadata": {"headings": [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}, [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}], [{"headings_0": {"content": "C4", "page": 64, "level": 3}}, {"headings_1": {"content": "voll i", "page": 64, "level": 3}}]], "page": 64, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 | LAMWODLG Lopulingi Agoro Development Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "1 | LAMWODLG Lopulingi Agoro Development Sacco Ltd", "page": 65, "level": 3}}, {"headings_1": {"content": "C4", "page": 64, "level": 3}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Model", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 65, "level": 6}}, {"headings_1": {"content": "1 | LAMWODLG Lopulingi Agoro Development Sacco Ltd", "page": 65, "level": 3}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 LAMWO DLG Ngacino Agoro Parish Development Model Sacco Ltd \n\\| \n\\| \n3.1 LAMWO DLG Potika Potika Parish Development Model Sacco Ltd \n4 LAMWO DLG Aringa Potika Parish Development Model Sacco Ltd \n\\_ \n\\_2.. LAMWO DLG \\| Ateng Lamwo Town Council Parish Development Model Sacco Ltd 6 LAMWO DLG Olebi Lamwo Town Council Parish Development Model Sacco Ltd \\| 7, LAMWO DLG Liewa Lokung Parish Development Model Sacco Ltd \n\u201a \n8 LAMWO DLG Pawor West Lokung Parish Development Model Sacco Ltd \n9 LAMWO DLG Gotkwar Lokung East Parish Development Model Sacco Ltd ee \\| \\_\\_\\_\\_\\| \n10 \\| LAMWO DLG Lawiye Oduny Madi Opei Parish Development Model Sacco Ltd \na \n\\| \n11 LAMWODLG \\_ \\| Okol Madi Opei Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "Model", "page": 65, "level": 6}}, {"headings_1": {"content": "1 | LAMWODLG Lopulingi Agoro Development Sacco Ltd", "page": 65, "level": 3}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 65, "level": 6}}, {"headings_1": {"content": "Model", "page": 65, "level": 6}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_12 LAMWO DLG Pobang Madi Opei Town Council Parish Development Model Sacco Ltd \\| \n\\| 13 LAMWO DLG \\| Madi Agweng Padibe West Parish Development Model Sacco Ltd Madi-Kiloc Padibe West Parish Development Model Sacco Ltd \nI; \n\\|\\_\\_15 LAMWODLG", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 65, "level": 6}}, {"headings_1": {"content": "Model", "page": 65, "level": 6}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 6}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\| \n17 LAMWO DLG Alaa Padibe East Parish Development Model Sacco Ltd \n\\| \n\\| \\_\\_18 \nLAMWODLG Lawok Padibe East Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "| |", "page": 65, "level": 6}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LAMWO", "metadata": {"headings": [{"headings_0": {"content": "LAMWO", "page": 65, "level": 3}}, {"headings_1": {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n19 DLG\\_ Wangtit Padibe East Parish Development Model Sacco Ltd \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "LAMWO", "page": 65, "level": 3}}, {"headings_1": {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, [{"headings_0": {"content": "LAMWO", "page": 65, "level": 3}}, {"headings_1": {"content": "__16 LAMWODLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 65, "level": 2}}]], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20 LAMWO DLG | Lalak Katum Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "20 LAMWO DLG | Lalak Katum Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "LAMWO", "page": 65, "level": 3}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "21 \\_LAMWODLG \\_\\_\\_\\_\\| Kamama Padibe Town Council Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "20 LAMWO DLG | Lalak Katum Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "LAMWO", "page": 65, "level": 3}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "22 LAMWODLG Kuluyee Padibe Town Council Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "22 LAMWODLG Kuluyee Padibe Town Council Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "20 LAMWO DLG | Lalak Katum Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\|", "metadata": {"headings": [{"headings_0": {"content": "22 LAMWODLG Kuluyee Padibe Town Council Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "20 LAMWO DLG | Lalak Katum Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Leas", "metadata": {"headings": [{"headings_0": {"content": "Leas", "page": 65, "level": 5}}, {"headings_1": {"content": "22 LAMWODLG Kuluyee Padibe Town Council Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bungu Paloga Parish Development Model Sacco Ltd 24 LAMWODLG Paloga Paloga Parish Development Model Sacco Ltd \\|", "metadata": {"headings": [{"headings_0": {"content": "Leas", "page": 65, "level": 5}}, {"headings_1": {"content": "22 LAMWODLG Kuluyee Padibe Town Council Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "Leas", "page": 65, "level": 5}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_\\_\\_\\| \n26 \\| LAMWO DLG Patanga East Palabek Gem Parish Development Model Sacco Ltd \\| \n27\\_\\_ LAMWO DLG Lagura Palabek Gem Parish Development Model Sacco Ltd \n64 \nAmount Total PRF (UGX.) Received(first", "metadata": {"headings": [{"headings_0": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "Leas", "page": 65, "level": 5}}, [{"headings_0": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "Leas", "page": 65, "level": 5}}], [{"headings_0": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, {"headings_1": {"content": "Leas", "page": 65, "level": 5}}]], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,000,000 000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "25,000,000 100,000,000 25,000,000 100,000,000 \n\\| \n25,000,000 \\| 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 : 25,000,000 100,000,000 25,000,000 125,000,000 25,000,000 100,000,000 25,000,000 100,000,000 \\| 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 100,000,000 \n25,000,000 100,000,000 \\| \\_\\_\\_\\_\\_25,000,000 100,000,000 100,000,000 \n\\| \\| \n25,000,000 \\_100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 \\| \\_\\_\u2014\\_\u2014\\_\u2014\u2018 \n25,000,000 \n25,000,000 \n25,000,000 100,000,000 \\| 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}, [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}]], "page": 65, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\_\\_28 LAMWODLG Cubu Palabek Abera Parish Development Model Sacco Ltd \n\\_\\| \n; \n\\_ \n29 LAMWO DLG Abera Palabek Abera Parish Development Model Sacco Ltd \n\\_ \n\\|\\_\\_30 LAMWODLG Lugwar Palabek Ogili Parish Development Model Sacco Ltd \n\\| \n31 LAMWO DLG Ogili Palabek Ogili Parish Development Model Sacco Ltd \nLAMWODLG Aywee Palabek Nyimur Parish Development Model Sacco Ltd \n\\| \n\\|\\_\\_10 \\_\\_33 LAMWO DLG Paracelle Palabek Nyimur Parish Development Model Sacco Ltd \nLAMWO DLG Lamwo Palabek Kal Parish Development Model Sacco Ltd \n\\| \n\\| \n35 LAMWO DLG \\_\\_Pauma Palabek Kal Town Council Parish Development Model Sacco Ltd \\_\\_\\_.36 \\| LAMWO DLG \nwang Palabek Kal Town Council Parish Development Model Sacco Ltd 37 LAMWO DLG Pece Palabek Nyimur Parish Development Model Sacco Ltd \n\u201a \n\\_\\_\\_38 LAMWODIG Kal Palabek Kal Parish Development Model Sacco Ltd \n\\| \n\\_ \n39 LAMWO DLG Anaka Palabek Gem Parish Development Model Sacco Ltd \n\\_ \nLAMWO DLG Moroto Palabek Gem Parish Development Model Sacco Ltd \n41 \nLAMWO DLG \nGem Palabek Gem Parish Development Model Sacco Ltd \n\\| \n42 \\| LAMWO DLG \\| Patanga Palabek Gem Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, {"headings_1": {"content": "25 LAMWODLG Pawaja Paloga Parish Development Model Sacco Ltd", "page": 65, "level": 2}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "___", "metadata": {"headings": [{"headings_0": {"content": "___", "page": 66, "level": 3}}, {"headings_1": {"content": "25,000,000 000,000", "page": 65, "level": 3}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[aa 43. LAMWO DLG \\_Pawena Palabek Abera Parish Development Model Sacco Ltd \nLAMWO DLG\\_\\_\\| Apyetta Palabek Ogili Parish Development Model Sacco Ltd \n45 LAMWO DLG \\_Akworo Palabek Ogili Parish Development Model Sacco Ltd \n46 a Padwat Palabek Nyimur Parish Development Model Sacco Ltd \n\u2014 \n8 47 LAMWO DLG Burpong Palabek Nyimur Parish Development Model Sacco Ltd \n\\| LAMWODLG Kadomera Palabek Nyimur Parish Development Model Sacco Ltd \n49 LAMWO DLG Gangdyang Padibe Town Council Parish Development Model Sacco Ltd \n\\_\\_ \\| \n\\| \n\\|\\_\\_20 LAMWO DLG Atiba Lamwo Town Council Parish Development Model Sacco Ltd \n\u00a9 \n51 LAMWODLG Ocula Lamwo Town Council Parish Development Model Sacco Ltd \\_\\| \n52 LAMWO DLG \nOgwech Lamwo Town Council Parish Development Model Sacco Ltd \\|", "metadata": {"headings": [{"headings_0": {"content": "___", "page": 66, "level": 3}}, {"headings_1": {"content": "25,000,000 000,000", "page": 65, "level": 3}}, [{"headings_0": {"content": "___", "page": 66, "level": 3}}, {"headings_1": {"content": "25,000,000 000,000", "page": 65, "level": 3}}]], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201a53 LAMWODLG", "metadata": {"headings": [{"headings_0": {"content": "\u201a53 LAMWODLG", "page": 66, "level": 2}}, {"headings_1": {"content": "___", "page": 66, "level": 3}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pakalabule Lamwo Town Council Parish Development Model Sacco Ltd \\| \n54 \\| LAMWODLG \nPobel Lamwo Town Council Parish Development Model Sacco Ltd \n55 \n\\| \ni \\| LAMWO DLG \n56 \\| LAMWO DLG \n57 LAMWO DLG \n\\_ \nLAMWO DLG \nwi \\| LAMWO DLG Lalak Lokung East Parish Development Model Sacco Ltd L 60 \\| LAMWO DLG Limur Lokung East Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "\u201a53 LAMWODLG", "page": 66, "level": 2}}, {"headings_1": {"content": "___", "page": 66, "level": 3}}, [{"headings_0": {"content": "\u201a53 LAMWODLG", "page": 66, "level": 2}}, {"headings_1": {"content": "___", "page": 66, "level": 3}}]], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LE", "metadata": {"headings": [{"headings_0": {"content": "LE", "page": 66, "level": 3}}, {"headings_1": {"content": "\u201a53 LAMWODLG", "page": 66, "level": 2}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nLAMWO DLG \\| Pobura Madi Opei Parish Development Model Sacco Ltd \n\\_\\_62 LAMWO DLG Loker Madi Opei Town Council Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "LE", "page": 66, "level": 3}}, {"headings_1": {"content": "\u201a53 LAMWODLG", "page": 66, "level": 2}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= | |", "metadata": {"headings": [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "63 LAMWODLG \\| Lagwel Padibe West Parish Development Model Sacco Ltd 64 LAMWO DLG Ywaya Aceba Parish Development Model Sacco Ltd \n65 \n25,000,000 100,000,000 \\| \n25,000,000 100,000,000 25,000,000 100,000,000 \\| \n25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 \\_25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 \\| 25,000,000 100,000,000 25,000,000 100,000,000 \\| \n25,000,000 100,000,000 25,000,000 100,000,000 \\| 25,000,000 100,000,000 \\|; 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 \n100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 25,000,000 100,000,000 \\_\\_\\_25,000,000 \\_\u2014\\_100,000,000 \n\\| \n100,000,000 100,000,000 \n25,000,000 \n25,000,000 75,000,000 25,000,000 \n100,000,000 100,000,000 25,000,000 100,000,000 25,000,000 50,000,000 \\| \n65 LAMWO \nDLG \\_ \u2018Lapyem \nAceba Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n\\| DLG Panyinga Padibe East Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n\\| \n67 LAMWO DLG \\| Katum Katum Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n\\_\\_\\_ \n68 LAMWODLG Rudi Agoro Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n69 LAMWO DLG Pobar Agoro Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n70 LAMWO DLG Bwomono Palabek Kal Town Council Parish Development Model Sacco Ltd \n25,000,000 100,000,000 \n71 \\| LAMWODLG \nLorunya Agoro Parish Development Model Sacco Ltd \n25,000,000 \n100,000,000", "metadata": {"headings": [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}, [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}], [{"headings_0": {"content": "= | |", "page": 66, "level": 3}}, {"headings_1": {"content": "LE", "page": 66, "level": 3}}]], "page": 66, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__72", "metadata": {"headings": [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nLAMWO DLG Parapono Lokung East Parish Development Model Sacco Ltd \n75,000,000 75,000,000 \n\\| \n\\_\\_73 LAMWO DLG Kal Madi Opei Town Council Parish Development Model Sacco Ltd \n50,000,000 50,000,000 \n\\| \n\\| \nLAMWO DLG\\_ Agulugwette Katum Parish Develo pment Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}, [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}], [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}], [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}], [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}], [{"headings_0": {"content": "__72", "page": 67, "level": 3}}, {"headings_1": {"content": "= | |", "page": 66, "level": 3}}]], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "__72", "page": 67, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000", "page": 67, "level": 3}}, {"headings_1": {"content": "__72", "page": 67, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 67, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 67, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LAMWO DLG \n\\| Ayuu Alali Palabek Kal Parish Development Model Sacco Ltd \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 67, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 67, "level": 3}}, [{"headings_0": {"content": "__|", "page": 67, "level": 3}}, {"headings_1": {"content": "100,000,000", "page": 67, "level": 3}}]], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 67, "level": 2}}, {"headings_1": {"content": "__|", "page": 67, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Labigiryang Palabek Kal Town Council Parish Development Model Sacco Ltd \nLAMWO DLG \nLabigiryang Palabek Kal Parish Development Model Sacco Ltd \nLAMWO DLG\\_\\_ Kal Palabek Kal Town Council Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 67, "level": 2}}, {"headings_1": {"content": "__|", "page": 67, "level": 3}}, [{"headings_0": {"content": "eee", "page": 67, "level": 2}}, {"headings_1": {"content": "__|", "page": 67, "level": 3}}], [{"headings_0": {"content": "eee", "page": 67, "level": 2}}, {"headings_1": {"content": "__|", "page": 67, "level": 3}}]], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|___79", "metadata": {"headings": [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LAMWO DLG \\| Warigo Palabek Nyimur Parish Development Model Sacco Ltd \n\\| \n\\_80 \\| LAMWO DLG Mura Padibe Town Council Parish Development Model Sacco Ltd \n81 LAMWO DLG \n\\| Atwol Padibe Town Council Parish Development Model Sacco Ltd \n\\| \n82 LAMWO DLG \nDibolyec Lokung East Parish Development Model Sacco Ltd \n50,000,000 75,000,000 \\_\\_\\_\\_ \n\\_25,000,000 100,000,000 \n50,000,000 100,000,000 \n83 LAMWO DLG \nnt \\_\\_\\| Model \n\\_84 \\| LAMWODLG 25,000,000 \\_\\_\\_100,000,000 \n85 \nAjukuku Potika Parish Development Model Sacco Ltd \n\\_\\_86 LAMWO DLG Laruc Agoro Parish Development Model Sacco Ltd \\|", "metadata": {"headings": [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}, [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}], [{"headings_0": {"content": "|___79", "page": 67, "level": 3}}, {"headings_1": {"content": "eee", "page": 67, "level": 2}}]], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ji", "metadata": {"headings": [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nAPPENDIX 11 (b): SACCOS OVER FUNDED \n25,000,000 \n50,000,000 100,000,000 2,500,000,000 \\_8,450,000,000 \\| \n\\| Vote Number of PDM registered SACCOs \nExpected PRF Actual PRF \u201eVariance (UCX.)\\_ \\|Remarks \nName (UGX.) (UGX.) 2 \\| \nUnder LAMWO \\| \n\\| \nDLG \n\\| 1 \n\\| Pawor West Lokung Parish Development Model \n100,000,000 \n125,000,000 25,000,000 Sacco received funds over the expected PRF by \n\\| Sacco Ltd \n\\| \n25,000,000 en RO h \nes, 125,000,000 25,000,000 \\| \n\\| DO \nAPPENDIX 11 (c); SACCOS UNDER FUNDED. \n\\| Vote Number of PDM registered SACCOs \nExpected PRF Actual PRF Variance (UGX.) Enge u, (ER [Over Under \\| Remarks \\_ LAMWO i", "metadata": {"headings": [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}, [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}], [{"headings_0": {"content": "ji", "page": 67, "level": 3}}, {"headings_1": {"content": "|___79", "page": 67, "level": 3}}]], "page": 67, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| DLG Tas", "metadata": {"headings": [{"headings_0": {"content": "| DLG Tas", "page": 68, "level": 3}}, {"headings_1": {"content": "ji", "page": 67, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nenn \neu \ni \n1 \nLokung East Parish Development Model Sacco \n100,000,000 75,000,000 25,000,000 Sacco received less than the expected PRF by \\| \nLtd i 25,000,000 2 \\| Palabek Kal \nKal \nTown Council Parish Development Model \n100,000,000 75,000,000 25,000,000 Sacco received less than the expected PRF by Sacco Ltd 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "| DLG Tas", "page": 68, "level": 3}}, {"headings_1": {"content": "ji", "page": 67, "level": 3}}, [{"headings_0": {"content": "| DLG Tas", "page": 68, "level": 3}}, {"headings_1": {"content": "ji", "page": 67, "level": 3}}]], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 68, "level": 1}}, {"headings_1": {"content": "| DLG Tas", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| 150,000,000 50,000,000 \\| \nAPPENDIX 12: Disbursements of Parish Revolving Fund (PRF) to the Households \n\\| SN \\| VoteName Name of SACCO \nTOTALPRF (UGX.) TOTAL VARIANCE", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 68, "level": 1}}, {"headings_1": {"content": "| DLG Tas", "page": 68, "level": 3}}, [{"headings_0": {"content": "Total", "page": 68, "level": 1}}, {"headings_1": {"content": "| DLG Tas", "page": 68, "level": 3}}], [{"headings_0": {"content": "Total", "page": 68, "level": 1}}, {"headings_1": {"content": "| DLG Tas", "page": 68, "level": 3}}]], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4 = \u201cLamwo De 2 | Lopulingi \u2018Agoro Parish Development Sacco Ltd 1", "metadata": {"headings": [{"headings_0": {"content": "4 = \u201cLamwo De 2 | Lopulingi \u2018Agoro Parish Development Sacco Ltd 1", "page": 68, "level": 3}}, {"headings_1": {"content": "Total", "page": 68, "level": 1}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Model 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "4 = \u201cLamwo De 2 | Lopulingi \u2018Agoro Parish Development Sacco Ltd 1", "page": 68, "level": 3}}, {"headings_1": {"content": "Total", "page": 68, "level": 1}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c100,000,000", "metadata": {"headings": [{"headings_0": {"content": "\u201c100,000,000", "page": 68, "level": 3}}, {"headings_1": {"content": "4 = \u201cLamwo De 2 | Lopulingi \u2018Agoro Parish Development Sacco Ltd 1", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "F 2 Lamwo DLG Ngacino Agoro Parish Development Model Sacco Ltd \n100,000,000 100,000,000 \u2014 Lamwo DLG \u201a\\_Potika Potika Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "\u201c100,000,000", "page": 68, "level": 3}}, {"headings_1": {"content": "4 = \u201cLamwo De 2 | Lopulingi \u2018Agoro Parish Development Sacco Ltd 1", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, {"headings_1": {"content": "\u201c100,000,000", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Lamwo DLG Aringa Potika Parish Development Model Sacco Ltd \\| 100,000,000 \n100,000,000 \\| \n\\_ \n5 \\| Lamwo DLG Ateng Lamwo Town Council Parish Development Model \n\\| \n\\| Sacco Ltd \n\\| \n6 Lamwo DLG \\| Olebi Lamwo Town Council Parish Development Model Sacco \nLtd \n100,000,000 100,000,000 100,000,000 28,100,000 71,900,000 \n\\_\\_7 Lamwo DLG \\| Liewa Lokung Parish Development Model Sacco Ltd \n100,000,000 100,000,000 \\| 8 \\| Lamwo DLG Pawor West Lokung Parish Development Model Sacco Ltd \n125,000,000; 125,000,000 \\_9 \\| Lamwo DLG Gotkwar Lokung East Parish Development Model Sacco Ltd \n100000 00 100,000,000 \\| \nbib \n\\| \n\\_ 10 Lamwo DLG Lawiye Oduny Madi Opei Parish Development Model Sacco 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, {"headings_1": {"content": "\u201c100,000,000", "page": 68, "level": 3}}, [{"headings_0": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, {"headings_1": {"content": "\u201c100,000,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, {"headings_1": {"content": "\u201c100,000,000", "page": 68, "level": 3}}], [{"headings_0": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, {"headings_1": {"content": "\u201c100,000,000", "page": 68, "level": 3}}]], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PF", "metadata": {"headings": [{"headings_0": {"content": "PF", "page": 68, "level": 6}}, {"headings_1": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 \nGes - \\| Lamwo DLG \\| Okol Madi Opei Parish Development Model Sacco Ltd \n100.000 QI 100,000,000 12 Lamwo DLG Pobang Madi Opei Town Council Parish Development Model 100,000,000 \n100,000,000 \\| \n\\| Sacco Ltd \n13 Lamwo DLG Madi Agweng Padibe West Parish Development Model Sacco 100,000,000 \n100,000,000 Ltd \n\\|", "metadata": {"headings": [{"headings_0": {"content": "PF", "page": 68, "level": 6}}, {"headings_1": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}, [{"headings_0": {"content": "PF", "page": 68, "level": 6}}, {"headings_1": {"content": "100,000,000 100,000,000", "page": 68, "level": 1}}]], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14 \u2018Lamwo DLG _| Madi-Kiloc Padibe West Parish Development Model Sacco Ltd 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "14 \u2018Lamwo DLG _| Madi-Kiloc Padibe West Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "PF", "page": 68, "level": 6}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "14 \u2018Lamwo DLG _| Madi-Kiloc Padibe West Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "PF", "page": 68, "level": 6}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "15 LamwoDLG Abakadyak Aceba Parish Development Model Sacco Ltd 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "15 LamwoDLG Abakadyak Aceba Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 3}}, {"headings_1": {"content": "14 \u2018Lamwo DLG _| Madi-Kiloc Padibe West Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000", "metadata": {"headings": [{"headings_0": {"content": "15 LamwoDLG Abakadyak Aceba Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 3}}, {"headings_1": {"content": "14 \u2018Lamwo DLG _| Madi-Kiloc Padibe West Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16 | Lamwo DLG Lokili Aceba Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "16 | Lamwo DLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 68, "level": 3}}, {"headings_1": {"content": "15 LamwoDLG Abakadyak Aceba Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000; \u2014O 100,000,000 \\| Lamwo \\| \n\\| \nee 17 DLG Alaa Padibe East Parish Development Model Sacco Ltd \n100,000,000 0 100,000,000 \\_", "metadata": {"headings": [{"headings_0": {"content": "16 | Lamwo DLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 68, "level": 3}}, {"headings_1": {"content": "15 LamwoDLG Abakadyak Aceba Parish Development Model Sacco Ltd 100,000,000", "page": 68, "level": 3}}], "page": 68, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_18 LamwoDLG Lawok Padibe East Parish Development Model SaccoLtd", "metadata": {"headings": [{"headings_0": {"content": "_18 LamwoDLG Lawok Padibe East Parish Development Model SaccoLtd", "page": 69, "level": 2}}, {"headings_1": {"content": "16 | Lamwo DLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 68, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10000000 0] \\_\\_\\_\\_\\_100,000,000", "metadata": {"headings": [{"headings_0": {"content": "_18 LamwoDLG Lawok Padibe East Parish Development Model SaccoLtd", "page": 69, "level": 2}}, {"headings_1": {"content": "16 | Lamwo DLG Lokili Aceba Parish Development Model Sacco Ltd", "page": 68, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "metadata": {"headings": [{"headings_0": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}, {"headings_1": {"content": "_18 LamwoDLG Lawok Padibe East Parish Development Model SaccoLtd", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| to000000 \\|", "metadata": {"headings": [{"headings_0": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}, {"headings_1": {"content": "_18 LamwoDLG Lawok Padibe East Parish Development Model SaccoLtd", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_____100,000,000", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 69, "level": 1}}, {"headings_1": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 Lamwo DLG \n\\| \\|\\_\\_\\_100,000,000\\| \\_\\_\\_\\_\\_\\_\\_\\_\\_\\_0\\| \\_\\_\\_\\_\\_\\_100,000,000 Lalak Katum Parish Development Model Sacco Ltd \n21 Lamwo DLG \\_ Kamama Padibe Town Council Parish Development Model \n\\| ee eee. ee 100,000,000 100,000,000 bes \n22 \\| Lamwo DLG \nKuluyee Padibe Town Council Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 69, "level": 1}}, {"headings_1": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}, [{"headings_0": {"content": "_____100,000,000", "page": 69, "level": 1}}, {"headings_1": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}], [{"headings_0": {"content": "_____100,000,000", "page": 69, "level": 1}}, {"headings_1": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}], [{"headings_0": {"content": "_____100,000,000", "page": 69, "level": 1}}, {"headings_1": {"content": "19 | LamwoDLG Wangtit Padibe East Parish Development Model Saccoltd", "page": 69, "level": 2}}]], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "am ROE", "metadata": {"headings": [{"headings_0": {"content": "am ROE", "page": 69, "level": 2}}, {"headings_1": {"content": "_____100,000,000", "page": 69, "level": 1}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nLo BEE Sacco Ltd r \\_\\_23 Lamwo DLG \n\\| \\| \\| \nBungu Paloga Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "am ROE", "page": 69, "level": 2}}, {"headings_1": {"content": "_____100,000,000", "page": 69, "level": 1}}, [{"headings_0": {"content": "am ROE", "page": 69, "level": 2}}, {"headings_1": {"content": "_____100,000,000", "page": 69, "level": 1}}]], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000, ss 1200", "metadata": {"headings": [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "24 \nPaloga Paloga Parish Development Model Sacco Ltd \n100,000,000; 0] \\_\\_\\_\\_\\_-100,000,000 25 \\| 0]. 100,000,000 Lamwo DLG Pawaja Paloga Parish Development Model Sacco Ltd \n100,000,000; \n26 Lamwo DLG \nPatanga East Palabek Gem Parish Development Model Sacco \n\\| u. N Ltd \n27 Lamwo DLG \\| Lagura Palabek Gem Parish Development Model Saccoltd\\_ 100,000,000; 0) \\_\\_\\_\\_\\_\\_\\_100,000,000 28 \\| LamwoDLG \\| Cubu Palabek Abera Parish Development Model Saccoltd \ntoo 2520\\| \\_\\_\\_\\_\\_100,000,000 \\\\\\_\\_\\_29 \\| Lamwo DLG \nAbera Palabek Abera Parish Development Model Sacco Ltd \n\\_100,000.00 0] \\_\\_\\_\\_\\_\\_100,000,000 \\| \n30 \\| Lamwo DLG \n\\|\\_\\_\\_31 \\| Lamwo DLG \\| Ogili Palabek Ogili Parish Development Model Sacco Ltd \n100,000,000; Qj 100,000,000 32 \\| Lamwo DLG Aywee Palabek Nyimur Parish Development Model Sacco Ltd \n1000000 7700\\| 100,000,000 33 i Lamwo DLG Paracelle Palabek Nyimur Parish Development Model Sacco \n100,000,000 Be 100,000,000 \\| \nLtd", "metadata": {"headings": [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}, [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}], [{"headings_0": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}, {"headings_1": {"content": "am ROE", "page": 69, "level": 2}}]], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__10 | DLG", "metadata": {"headings": [{"headings_0": {"content": "__10 | DLG", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000, ss 1200", "page": 69, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lamwo Lamwo Palabek Kal Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "Lamwo Lamwo Palabek Kal Parish Development Model Sacco Ltd", "page": 69, "level": 2}}, {"headings_1": {"content": "__10 | DLG", "page": 69, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000.00", "metadata": {"headings": [{"headings_0": {"content": "100,000.00", "page": 69, "level": 3}}, {"headings_1": {"content": "Lamwo Lamwo Palabek Kal Parish Development Model Sacco Ltd", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014O 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "35 Lamwo DLG Pauma Palabek Kal Town Council Parish Development Model 100,000,000 \n100,000,000 : \nSacco Ltd \u201a \n36 Lamwo DLG Lanywang Kal Town Council Parish Development 100,000,000 \n\\| Palabek FD \\| \\| \n100,000,000 Model Sacco Ltd \n\\| \n\\| \nI 37 Lamwo DLG \\| Pece Palabek Nyimur Parish Development Model Sacco Ltd \n100,000,000 ... 100,000,000 38 LamwoDLG Kal Palabek Kal Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}, [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}], [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}], [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}], [{"headings_0": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000.00", "page": 69, "level": 3}}]], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "100,000,000; \u2014_Os 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}, {"headings_1": {"content": "\u2014O 100,000,000", "page": 69, "level": 3}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\\\ 39 \\| Lamwo DLG. \n\\| Anaka Palabek Gem Parish Development Model Sacco Ltd \n\\|\\_\\_40 \\| \\| \nLamwo DLG Moroto Palabek Gem Parish Development Model Sacco Ltd \n13,400,000 \n\\|\\_\\_41 Lamwo DLG Development 10.000] CY 100,000,000 \\| \n\\\\\\_\\_\\_43 \\| Lamwo DLG\\_\\_\\_\\_\\| Pawena Palabek Abera Parish Development Model Sacco Ltd 100,000.00 0] \\_100,000,000 44 \\| LamwoDLG Apyetta Palabek Ogili Parish Development Model Sacco Ltd \n100,000,000; Oj 100,000,000 \\_\\| \n\\| \n\\_\\_\\_45 Lamwo DLG Akworo Palabek Qgili Parish Development Model Sacco Ltd \n100,000,000 0 100,000,000 \\_\\_ \n\\| \n46 Lamwo DLG Padwat Palabek Nyimur Parish Development Model Sacco Ltd \\_\\_100,000,000 \n0 100,000,000 ' 47 \\| Lamwo DLG \\| Burpong Palabek Nyimur Parish Development Model Sacco \n100,000,000 IR, 100,000,000 \\_ Ltd \n\\| \n48 \n\\| LamwoDLG\\_ \\| Kadomera \nPalabek Nyimur Parish Development Model 100,000.00 \nSacco 0\\| 100,000,000 \n68 \nLamwoDLG Gangdyang Padibe Town Council Parish Development Model \n100,000,000 \\| \nSacco Ltd \n\\| \nLamwo DLG \nAtiba Lamwo Town Council Parish Development Model Sacco \n100,000,000 Ltd \n\"51 \\| Lamwo DLG \\| \n\\| \nOcula Lamwo Town Council Parish Development Model Sacco \n100,000,000 \\| Ltd \n= \\| Lamwo DLG \\| Ogwech \nLamwo Town Council Parish Development Model \n100,000,000 Sacco Ltd \n[e193 Lamwo Pakalabule Lamwo Town Council Parish Development Model 100,000,000 \n\\| DLG \\| \n0 \\| \n\\| \n54 \\| Lamwo \nDLG \n\\| a re Pobel Lamwo Town Council Parish Development Model Sacco \nLtd", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}, [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "__|", "page": 69, "level": 3}}, {"headings_1": {"content": "100,000,000; \u2014_Os 100,000,000", "page": 69, "level": 2}}]], "page": 69, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a Lamwo DLG", "metadata": {"headings": [{"headings_0": {"content": "a Lamwo DLG", "page": 70, "level": 4}}, {"headings_1": {"content": "__|", "page": 69, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pangira Lokung Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "a Lamwo DLG", "page": 70, "level": 4}}, {"headings_1": {"content": "__|", "page": 69, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1000000 | 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "1000000 | 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "a Lamwo DLG", "page": 70, "level": 4}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u0131", "metadata": {"headings": [{"headings_0": {"content": "1000000 | 100,000,000", "page": 70, "level": 3}}, {"headings_1": {"content": "a Lamwo DLG", "page": 70, "level": 4}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_56 | Lamwo DLG Opee Lokung Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "_56 | Lamwo DLG Opee Lokung Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "1000000 | 100,000,000", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1000000 2", "metadata": {"headings": [{"headings_0": {"content": "_56 | Lamwo DLG Opee Lokung Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "1000000 | 100,000,000", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_____100,000,000", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "_56 | Lamwo DLG Opee Lokung Parish Development Model Sacco Ltd", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\\\ \n\\| 57 \\| Lamwo DLG \n\\|.Ngomoromo Lokung Parish Development Model Sacco Ltd \n58 Lamwo \\| 100000", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 70, "level": 1}}, {"headings_1": {"content": "_56 | Lamwo DLG Opee Lokung Parish Development Model Sacco Ltd", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DLG Lelapwot Lokung East Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "DLG Lelapwot Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 2}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "DLG Lelapwot Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 2}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 1}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_____100,000,000", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 70, "level": 2}}, {"headings_1": {"content": "DLG Lelapwot Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "_____100,000,000", "page": 70, "level": 2}}, {"headings_1": {"content": "DLG Lelapwot Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_60 Lamwo DLG\\_\\_\\_\\| Limur Lokung East Parish Development Model Sacco Ltd \\|\\_61 \\| Lamwo DLG Pobura Madi Opei Parish Development Model Sacco Ltd \n\\| \n\\| 62 Lamwo DLG Loker Madi Opei Town Council Parish Development Model Sacco Ltd \n75,000,000; 0] 75,000,000 100,000.00 \u2014\u2014s\u2014O\\| 100,000,000 \n100,000,000 100,000,000 \n\\_63 \\| Lamwo \\| \nDLG \\| Lagwel Padibe West Parish Development Model Sacco Ltd 100,000,000 \n100,000,000 = \n64 Lamwo DLG Ywaya Aceba Parish Development Model Sacco Ltd \n50,000,000 50,000,000 \\|\\_\\_65 LamwoDLG Development \\_\\_\\_\\_\\_100,000,000", "metadata": {"headings": [{"headings_0": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 2}}, [{"headings_0": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}, {"headings_1": {"content": "_____100,000,000", "page": 70, "level": 2}}]], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|__66", "metadata": {"headings": [{"headings_0": {"content": "|__66", "page": 70, "level": 3}}, {"headings_1": {"content": "Lalak Lokung East Parish Development Model Sacco Ltd", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG |", "metadata": {"headings": [{"headings_0": {"content": "DLG |", "page": 70, "level": 3}}, {"headings_1": {"content": "|__66", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nDevelopment \\_\\_\\_100,000,000\\| \\_\\_\\_\\_\\_g\\| \\_\\_\\_700,000,000 \\| \n\\_\\_67 Lamwo DLG \nKatum Katum Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "DLG |", "page": 70, "level": 3}}, {"headings_1": {"content": "|__66", "page": 70, "level": 3}}, [{"headings_0": {"content": "DLG |", "page": 70, "level": 3}}, {"headings_1": {"content": "|__66", "page": 70, "level": 3}}]], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0 ss Tomganane!", "metadata": {"headings": [{"headings_0": {"content": "0 ss Tomganane!", "page": 70, "level": 2}}, {"headings_1": {"content": "DLG |", "page": 70, "level": 3}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_\\_\\_ \n\\|\\_\\_\\_68 Lamwo DLG Rudi Agoro Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "0 ss Tomganane!", "page": 70, "level": 2}}, {"headings_1": {"content": "DLG |", "page": 70, "level": 3}}, [{"headings_0": {"content": "0 ss Tomganane!", "page": 70, "level": 2}}, {"headings_1": {"content": "DLG |", "page": 70, "level": 3}}]], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 100,000,000; ~~ 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}, {"headings_1": {"content": "0 ss Tomganane!", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_69 Lamwo DLG\\_ Pobar Agoro Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}, {"headings_1": {"content": "0 ss Tomganane!", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ao EL... Tea", "metadata": {"headings": [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "70 \\| \\| \nLamwo DLG Bwomono Palabek Kal Town Council Parish Development 100,000,000 \n100,000,000 Model Sacco Ltd \nLamwo DLG Lorunya Agoro Parish Development Model Sacco Ltd \n\\| \nLamwo DLG Parapono Lokung East Parish Development Model Sacco Ltd \\| \n73 Lamwo DLG \\| Kal Madi \n\\| \nOpei Town Council Parish Development Model Sacco Ltd \n\\| \n. \nfonoogong \u00a2 100,000,000 75,000,000; \u2014O 75,000,000 \\| 50,000,000 0 50,000,000 \nLamwo DLG Agulugwette Katum Parish Development Model Sacco Ltd 100,000,000 \n100,000,000 4 \n\\| \n>\\_\\| Lamwo DLG Ayuu Alali\\_Palabek Kal Parish Development Model Sacco Ltd 100,000,000 \n0 100,000,000 \\| \nLamwo DLG Labigiryang Palabek Kal Town Council Parish Development 100000000 \n\\| \\_\\_ \u2014~C=iCY \n100,000,000 \n69 \nModel Sacco Ltd \\_ \n\\| \n\u2018\\| LamwoDLG \\_\\| Labigiryang Palabek Kal Parish Development Model Sacco Ltd 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}, [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "ao EL... Tea", "page": 70, "level": 2}}, {"headings_1": {"content": "| 100,000,000; ~~ 100,000,000", "page": 70, "level": 2}}]], "page": 70, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PC", "metadata": {"headings": [{"headings_0": {"content": "PC", "page": 71, "level": 2}}, {"headings_1": {"content": "ao EL... Tea", "page": 70, "level": 2}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 100,000,000 78 Lamwo DLG Kal Palabek Kal Town Council Parish Development Model \nSacco Ltd \n75,000,000 0 75,000,000 \n79 Lamwo DLG Warigo Palabek Nyimur Parish Development Model Sacco Ltd 100,000,000 \n0 100,000,000 \\| \n\\| \n\\| \n80 Lamwo DLG Mura Padibe Town Council Parish Development Model Sacco 100,000,000 \n0 100,000,000 Ltd \n\\| \n\\| \n81 Lamwo DLG Atwol Padibe Town Council Parish Development Model Sacco 100,000,000 \n0 100,000,000 \\| \nLtd \nLamwo DLG Dibolyec Lokung East Parish Development Model Sacco Ltd \n100,000,000 I 100,000,000 \\_\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "PC", "page": 71, "level": 2}}, {"headings_1": {"content": "ao EL... Tea", "page": 70, "level": 2}}, [{"headings_0": {"content": "PC", "page": 71, "level": 2}}, {"headings_1": {"content": "ao EL... Tea", "page": 70, "level": 2}}], [{"headings_0": {"content": "PC", "page": 71, "level": 2}}, {"headings_1": {"content": "ao EL... Tea", "page": 70, "level": 2}}]], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "metadata": {"headings": [{"headings_0": {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "page": 71, "level": 3}}, {"headings_1": {"content": "PC", "page": 71, "level": 2}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 3 \\| \nLamwo DLG \nPawach Potika Parish Development Model Sacco Ltd \n4\\| \n\\| \nFiss TEA Pose Par Devon ses ad", "metadata": {"headings": [{"headings_0": {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "page": 71, "level": 3}}, {"headings_1": {"content": "PC", "page": 71, "level": 2}}, [{"headings_0": {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "page": 71, "level": 3}}, {"headings_1": {"content": "PC", "page": 71, "level": 2}}]], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lamwo DIG Laruc Agoro Parish Development Model Sacco Ltd", "metadata": {"headings": [{"headings_0": {"content": "Lamwo DIG Laruc Agoro Parish Development Model Sacco Ltd", "page": 71, "level": 3}}, {"headings_1": {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Lamwo DIG Laruc Agoro Parish Development Model Sacco Ltd", "page": 71, "level": 3}}, {"headings_1": {"content": "Lamwo DLG \u201a_Pawor East Lokung Parish Development Model Sacco Ltd 1000| 0]", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ye", "metadata": {"headings": [{"headings_0": {"content": "Ye", "page": 71, "level": 3}}, {"headings_1": {"content": "Lamwo DIG Laruc Agoro Parish Development Model Sacco Ltd", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Eee", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 71, "level": 3}}, {"headings_1": {"content": "Ye", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10000000 2020\\| \\_\\_\\_\\_\\_100,000,000 \nAppendix 13: Licensing of PDM SACCOs under the Microfinance Institutions Money Lenders Act \nSN. Vote Name Parish Name of SACCO \nIs the SACCO registered under", "metadata": {"headings": [{"headings_0": {"content": "Eee", "page": 71, "level": 3}}, {"headings_1": {"content": "Ye", "page": 71, "level": 3}}, [{"headings_0": {"content": "Eee", "page": 71, "level": 3}}, {"headings_1": {"content": "Ye", "page": 71, "level": 3}}], [{"headings_0": {"content": "Eee", "page": 71, "level": 3}}, {"headings_1": {"content": "Ye", "page": 71, "level": 3}}]], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "it Name", "metadata": {"headings": [{"headings_0": {"content": "it Name", "page": 71, "level": 1}}, {"headings_1": {"content": "Eee", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Microfinance Institutions money lenders \nLamwo De ri \n\\_Olebi Lamwo Town Council \\_\\|.NO : \n\\| \n\\_2.\\_\\| Lamwo DLG Moroto", "metadata": {"headings": [{"headings_0": {"content": "it Name", "page": 71, "level": 1}}, {"headings_1": {"content": "Eee", "page": 71, "level": 3}}, [{"headings_0": {"content": "it Name", "page": 71, "level": 1}}, {"headings_1": {"content": "Eee", "page": 71, "level": 3}}]], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. \\_\\_\\| Lamwo DLG Pawor East Pawor East Lokung\n4. Lamwo DLG Pawor West Pawor West Lokung \nNO \\| \n\\_\\| \n\\_\\| \n\\| 5. Lamwo DLG \\| Kamama Kamama Padibe Town Council", "metadata": {"headings": [{"headings_0": {"content": "it Name", "page": 71, "level": 1}}, {"headings_1": {"content": "Eee", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 71, "level": 3}}, {"headings_1": {"content": "it Name", "page": 71, "level": 1}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 71, "level": 3}}, {"headings_1": {"content": "it Name", "page": 71, "level": 1}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. \\| Lamwo DLG Kuluyee Kuluyee Padibe Town Council NO", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 71, "level": 3}}, {"headings_1": {"content": "it Name", "page": 71, "level": 1}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 71, "level": 3}}, {"headings_1": {"content": "__|", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 71, "level": 3}}, {"headings_1": {"content": "__|", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. \\_7. \\| Lamwo DLG Madi-Kiloc Madi-Kiloc Padibe West \\| NO Lamwo DLG Lagwel Lagwel Padibe West Parish NO \\_", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 71, "level": 3}}, {"headings_1": {"content": "__|", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "19. 110.", "metadata": {"headings": [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Madi Agweng Padibe West NO \\_Mad \nPangira Lokung Parish NO wo D \\_\\_\\_\\_.\\| \\_\\_ \n70 \nOperating license was not availed for audit. \n\\| \nOperating license was not availed for audit. \nOperating license was not availed for audit. Operating license was not availed for audit. Operating license was not availed for audit. \nOperating license was not availed for audit. Operating license was not availed for audit. Operating license was not availed for audit. \nOperating license was not availed for audit. \nAppendix 14: Signing of PRF Financing Agreements \n\\| SN Vote Name Parish Name Name of SACCO \nDid the SACCO Date funds were Date agreement \nChairperson sign received was signed \n\\| PRF financing agreement with the \n\\| \nL DLG \u201cTOlebi \\| \n1 \na ri \nbe \\| Lamwo Olebi Lamwo Town Council \n\\| 7/10/2022 \\| signed\\_ Not \n", "metadata": {"headings": [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}, [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}]], "page": 71, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Lamwo DLG Moroto Moroto Palabek Gem \\_\\\\", "metadata": {"headings": [{"headings_0": {"content": "19. 110.", "page": 71, "level": 1}}, {"headings_1": {"content": "_|", "page": 71, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "metadata": {"headings": [{"headings_0": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}, {"headings_1": {"content": "19. 110.", "page": 71, "level": 1}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "metadata": {"headings": [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pigs Not signed \nThies Not signed \n4. \nLamwoDLG \n\\| \n\\| 5.\\_\\| Lamwo DLG\\_\\| Kamama \n\\| Town \u2014 \nPadibe \nCounc [no 1271072002 sened", "metadata": {"headings": [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}, [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}], [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}], [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}], [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}], [{"headings_0": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, {"headings_1": {"content": "3. | Lamwo DLG Pawor East Pawor East Lokung", "page": 72, "level": 3}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "metadata": {"headings": [{"headings_0": {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "page": 72, "level": 1}}, {"headings_1": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Not signed signed 7 \\_\\_\\_Lamwo DLG Madi-Kiloc Madi-Kiloc Padibe West \n7/10/2022 Not signed \n\\| \n\\| \n8 \\| Lamwo DLG \nCaer Lagwel Padibe West Parish \n7/10/2022", "metadata": {"headings": [{"headings_0": {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "page": 72, "level": 1}}, {"headings_1": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}, [{"headings_0": {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "page": 72, "level": 1}}, {"headings_1": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}], [{"headings_0": {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "page": 72, "level": 1}}, {"headings_1": {"content": "PaworWest WestLokug ____|nO 0/0/2022 signed Notsigned signed |", "page": 72, "level": 3}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ey", "metadata": {"headings": [{"headings_0": {"content": "ey", "page": 72, "level": 3}}, {"headings_1": {"content": "6. | Lamwo DLG Kamama Kuluyee Padibe Town Council a 7/10/2022", "page": 72, "level": 1}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ESTES", "metadata": {"headings": [{"headings_0": {"content": "ESTES", "page": 72, "level": 3}}, {"headings_1": {"content": "ey", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 Lamwo DLG \\| Agweng Madi Agweng Padibe West \n7/10/2022 \n1 \\| 7/10/2022", "metadata": {"headings": [{"headings_0": {"content": "ESTES", "page": 72, "level": 3}}, {"headings_1": {"content": "ey", "page": 72, "level": 3}}, [{"headings_0": {"content": "ESTES", "page": 72, "level": 3}}, {"headings_1": {"content": "ey", "page": 72, "level": 3}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "metadata": {"headings": [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 15; Submission of Attestation Forms by the Accounting Officer (AO \nSN Vote Name Parish Name Name of SACCO \nWas the SACCO Name included Remarks \nE \n\\|\\_in the AO\u2019s attestation form? \n\\| DLG Olebi", "metadata": {"headings": [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}, [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}], [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}], [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}], [{"headings_0": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, {"headings_1": {"content": "ESTES", "page": 72, "level": 3}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lamwo _. ppp", "metadata": {"headings": [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00bb \nAttestation forms not availed at the time of audit. \n\\_Lamwo DLG Moroto Moroto Palabek Gem \nAttestation forms not availed at the time of audit. \n\\_\\_\\| \n\\| Lokung [NO ~\u2014~\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}, [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. \\| Lamwo DLG", "metadata": {"headings": [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \nPawor East \nAttestation forms not availed at the time of audit. \\+ \\_Lamwo DLG \\| Pawor \\_ \\| \nas \nWest Pawor West Lokung", "metadata": {"headings": [{"headings_0": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}, {"headings_1": {"content": "0. Lamwo DLG_| Pangira | Pangira Lokung Parish", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RS", "metadata": {"headings": [{"headings_0": {"content": "RS", "page": 72, "level": 2}}, {"headings_1": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Attestation forms not availed at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "RS", "page": 72, "level": 2}}, {"headings_1": {"content": "Lamwo _. ppp", "page": 72, "level": 5}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1} Lamwo DLG | Kamama Kamama Padibe Council", "metadata": {"headings": [{"headings_0": {"content": "1} Lamwo DLG | Kamama Kamama Padibe Council", "page": 72, "level": 3}}, {"headings_1": {"content": "RS", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Bi \\| Town \nAttestation forms not availed at the time of audit. \\|", "metadata": {"headings": [{"headings_0": {"content": "1} Lamwo DLG | Kamama Kamama Padibe Council", "page": 72, "level": 3}}, {"headings_1": {"content": "RS", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Council", "metadata": {"headings": [{"headings_0": {"content": "Council", "page": 72, "level": 2}}, {"headings_1": {"content": "1} Lamwo DLG | Kamama Kamama Padibe Council", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Council", "page": 72, "level": 2}}, {"headings_1": {"content": "1} Lamwo DLG | Kamama Kamama Padibe Council", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "metadata": {"headings": [{"headings_0": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}, {"headings_1": {"content": "Council", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Attestation forms not availed at the time of audit. \n", "metadata": {"headings": [{"headings_0": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}, {"headings_1": {"content": "Council", "page": 72, "level": 2}}, [{"headings_0": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}, {"headings_1": {"content": "Council", "page": 72, "level": 2}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. \\| Lamwo DLG", "metadata": {"headings": [{"headings_0": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}, {"headings_1": {"content": "Council", "page": 72, "level": 2}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| Madi-Kiloc__ |", "metadata": {"headings": [{"headings_0": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}, {"headings_1": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Madi-Kiloc Padibe West", "metadata": {"headings": [{"headings_0": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}, {"headings_1": {"content": "6. Lamwo DLG | Kuluyee Kuluyee Padibe Town", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "________| INO", "metadata": {"headings": [{"headings_0": {"content": "________| INO", "page": 72, "level": 1}}, {"headings_1": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Attestation forms not availed at the time of audit. \n", "metadata": {"headings": [{"headings_0": {"content": "________| INO", "page": 72, "level": 1}}, {"headings_1": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}, [{"headings_0": {"content": "________| INO", "page": 72, "level": 1}}, {"headings_1": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Lamwo DLG \nLagwel Padibe West Parish \nAttestation forms not availed at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "________| INO", "page": 72, "level": 1}}, {"headings_1": {"content": "| Madi-Kiloc__ |", "page": 72, "level": 3}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "metadata": {"headings": [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Madi Agweng Padibe West \nee ; Attestation forms not availed at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. \\| Lamwo DLG Pangira Pangira Lokung Parish \nAttestation forms not availed at the time of audit.", "metadata": {"headings": [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| \n71 \nAppendix 16 i Selection and Implementation of Prioritized/Flagship Projects \nName of SACCO List of flagship projects per SACCO Are the How many \nNumber of How many of How many of flagship enterprises are PDM the the farming projects implementing enterprises enterprises enterprises consiste flagship projects \nare farming are from the nt with enterprises priority the commodity list priority \ncommo \ndities \nselecte \ndbythe \nTown Council beans,Maize,piggery,\u201asunflower,goats \\| \\| \\\\ \\| \n2 \nMoroto Moroto Palabek Sim sim,Soya \nGem beans, Maize,piggery, sunflower \nbottlers 3 \\| \\| Pawor East Pawor East Sim sim,Soya \nNO 11 \na, \\_\\_Lokung beans, Maize,piggery,sunflower", "metadata": {"headings": [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}, [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}], [{"headings_0": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}, {"headings_1": {"content": "________| INO", "page": 72, "level": 1}}]], "page": 72, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Be", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 73, "level": 3}}, {"headings_1": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \\| Pawor West Pawor West Sim sim,Soya \n\\| \\_Lokung beans,Maize,piggery,sunflower", "metadata": {"headings": [{"headings_0": {"content": "Be", "page": 73, "level": 3}}, {"headings_1": {"content": "Pim 9, | Lamwo DLG | Madi Agweng", "page": 72, "level": 2}}], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014_", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nNO 26 26 26 \n1.5 \\| Kamama \\_ Kamama Padibe Sim sim,Soya \nInformation not Information Information not Information not ) i \\| Council beans, Maize,piggery,sunflower availed during audit \\| \ni Town \nnot availed availed during availed during \\| \n\\| \n\\| \nes ae LEE en \nLEE audit audit audit Town \nCouncil", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}, [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}], [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}], [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}], [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}], [{"headings_0": {"content": "\u2014_", "page": 73, "level": 3}}, {"headings_1": {"content": "Be", "page": 73, "level": 3}}]], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_beans,Maize,piggery,sunflower", "metadata": {"headings": [{"headings_0": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}, {"headings_1": {"content": "\u2014_", "page": 73, "level": 3}}], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[8 L |", "metadata": {"headings": [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Madi-Kiloc \\| Madi-Kiloc Padibe Sim sim,Soya \nnot \nInformation not Information not \\| West \n\\| \n\\| \n\\| \ni \n\\| \nbeans,Maize,piggery,sunflower availed during audit not availed availed during availed during during audit audit audit \n\\_\\| \n9 Lagwel Lagwel Padibe Sim sim,Soya \nWest Parish \\_ beans,Maize,piggery,sunflower \n10 Madi Madi Agweng Sim sim,Soya \n\\| \ni Agweng \\| Padibe West beans, Maize, piggery,sunflower i \n\\_ \\| \\| \nInformation not Information Information not Information not ! \n\\| availed during audit not availed availed during availed during during audit audit audit \nNO \\| Information not Information Information not Information not availed during audit not availed availed during availed during during audit audit audit \n1 Pangira Pangira Lokung Sim sim,Soya NO 112 12 12 12 Parish beans, Maize,piggery,sunflower \ni \n72 \nAPPENDIX 17: REGISTRATION OF ENTERPRISE GROUPS \n[ SN u VoteName Name \nParish \nName of SACCO \nLAMWO Olebi \nOlebi Lamwo Town Council i \nNumber of PDM enterprises How many enterprises are registered \nMoroto \\_Moroto Palabek Gem IT \\| \nPawor East East Lokung 3", "metadata": {"headings": [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}, [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}], [{"headings_0": {"content": "[8 L |", "page": 73, "level": 3}}, {"headings_1": {"content": "|_beans,Maize,piggery,sunflower", "page": 73, "level": 1}}]], "page": 73, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_Pawor", "metadata": {"headings": [{"headings_0": {"content": "_Pawor", "page": 74, "level": 1}}, {"headings_1": {"content": "[8 L |", "page": 73, "level": 3}}], "page": 74, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Pawor West Lokung Pe a Pawor West = \nKamama Padibe Town Council \nnot availed during \nwas provided at the time", "metadata": {"headings": [{"headings_0": {"content": "_Pawor", "page": 74, "level": 1}}, {"headings_1": {"content": "[8 L |", "page": 73, "level": 3}}], "page": 74, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "hei", "metadata": {"headings": [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], "page": 74, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a audit. \nKuluyee \nTown Kuluyee \nee Padibe Town Council ing ne \\| Madi-Kiloc \nMadi-Kiloc Padibe West \nnot availed during evidence was provided at the time audit of audit. \n\\| \nLagwel \nLagwel Padibe West Parish \nMadi Agweng \nMadi Agweng Padibe West \n\\| \n\\| \nInformation not availed during No evidence was provided at the time audit of audit. \nInformation not availed during No evidence was provided at the time audit of audit. \nPangira Pangira Lokung Parish 12 \nAppendix 18: Physical Inspection Of Household Project Implementation \nVote Parish Name Name of Loan Loan Project [sense of the project \nRemark \\| Name Name of PRF Amount Amount as funded \nSACCO beneficiary as per per \nSACCO household \nrecords evidence \nOLEBI provided \\| LAMWO \nOlebi OCAYA \n800,000 800,000 Goat He bought two female goats each at shs. 80,000. The rest was The beneficiary had Lamwo JOSEPH \nfarming. invested in maize and soya bean project. \nimplemented a goat \nTown Maize farm \n\u201amaize and soya bean Council and / ke \nx \nsoya = 2 \nproject using the funds. bean \nproject \n5 \n2 \nALI ACELLAM 800,000 800,000 Maize He had a maize farm of 3 acres. \nThe beneficiary had farming implemented maize farming using the PRF \n73 \nMOROTO Moroto ANYWEK 500,000 500,000 Produce Palabek MARY \nbusiness Gem ORYEM \nch \nfunds.", "metadata": {"headings": [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}, [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}], [{"headings_0": {"content": "hei", "page": 74, "level": 2}}, {"headings_1": {"content": "_Pawor", "page": 74, "level": 1}}]], "page": 74, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "MO", "metadata": {"headings": [{"headings_0": {"content": "MO", "page": 75, "level": 2}}, {"headings_1": {"content": "hei", "page": 74, "level": 2}}], "page": 75, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Se dud", "metadata": {"headings": [{"headings_0": {"content": "MO", "page": 75, "level": 2}}, {"headings_1": {"content": "hei", "page": 74, "level": 2}}], "page": 75, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iy", "metadata": {"headings": [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}], "page": 75, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N \nei \n5 ; \nh the beneficiary\u2019s \nevealed that she Through interviews with had invested in produce business, however upon inspection \u201awe the beneficiary\u2019s \nfound nothing on site. \nhusband, it was revealed that she had invested in produce business but we found nothing on site, \nhe claimed the shop was transferred to another village. \n74", "metadata": {"headings": [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}, [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}], [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}], [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}], [{"headings_0": {"content": "iy", "page": 75, "level": 5}}, {"headings_1": {"content": "MO", "page": 75, "level": 2}}]], "page": 75, "document_name": "Lamwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table of Contents", "Page", "TORE ONE - 1", "nee eee eee eee", "LIE OF PCI - 2", "a ne", "N", "3", "cacti it acct a cc aeRO", "Ban FOR EN - 3", "receccaccroracan nance nennran dee Rape rear Matnnecaenieet", "lr CSO Pi UE coeur", "3", "eae eae eR aaeasen ence:", " 1.0 Implementation of the Approved BUdGet c.c.cccccsssesescssssssessssssssssesscsecscsessesnsessesesscersnens - 3", " 2.0 Management of the Government Salary Payroll cccccccccccscssssssctsesescseetsesescsesvstecteees - 11", "ee", "14", "EEE EEE", "3 ,0 Change in Accounting Treatment for Non-current Assets - 14", "ee - 14", "BHO ENN cesses - 14", "cancer ecco cc en cc a cna came", "EIER PIE - 15", " 6.0 Implementation Of Key Government Grants/Programmes nnennnnnnnnn: - 15", "6.1", "District Rural Water Supply and Sanitation Conditional Grant - 15", " 6.2 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program - 19", "3 Folter DEREN nn nern - 21", " 6.4 Development Response to Displacement Impacts Project (DRDIP) uuean - 23", "Mu IE Ra TB ei - 27", " 6.6 Uganda Support to Municipal Infrastructure Development, Additional Financing - 29", "EB [JS a AED I EEE - 31", "MANAGEMENT'\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS uueeesen - 31", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS uenn - 31", "OTHER REPORTING RESPONSIBILITIES", "32", "su saci ccascasssssassoiennnsnsevennoncaneneanans ncentcenneonuannrnenranins er", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "33", "\u201enun mau", " 7.0 Implementation of the Parish Development Model cccccssssssssecssssessesssesessestsecaeees - 33"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/Lira District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Lira District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 9627eece1caa10b7be72bb0dae023d3a5cb0dd76..0000000000000000000000000000000000000000 --- a/reports/Chunks/Lira District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LIRA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGmyar,", "metadata": {"headings": [{"headings_0": {"content": "ORIGmyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGmyar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGmyar,", "page": 1, "level": 2}}, [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGmyar,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGmyar,", "page": 1, "level": 2}}]], "page": 1, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], "page": 2, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\"TRS OF COT BRINGS \nii asicosies vasscza EEE AR ET \nLIBE GF ACO iii nn nenne TE RETTET AAI \nOP ATTN 1 nennen na ecinanennme wrenenesmnrmenmiin tsb 685g EUAN RETEST \nBASIS FOR, BEINEN \n1 EEE \nBER AUT MATTERS \n1 nn Een \n109 Implementation of the Approved Buddget.....nnauunenennenn \n1 nenne eerts \n2.0 \nManagement of the Government Salary Payroll.............ueeeeesnsesnnenenenensnnensnnnensserenensenne 7 \nEMPHASIS OF MATTER......-crsnnes \n9 mocscsneeversoxvnenssausreratsesussageesoisnwsniiesibadsUNebitissnsiiedsseuannsansnenessnnerscommcsnensense \n3.0 Change in Accounting Treatment for Non-current Assets \n9 .........essessneneeeeensnenenennennennnn \n4.0 Accumulation of Receivables............unnneennennnennnenensnenenenennnenenenenennnnenenenenennenenanne 9 \n32 \nPasablas mean nee TREUEN ents 10 \n\u00dcTHER, PEAT TER 10 nennen EEE ARES \n6.0 Implementation of Key Government Grants/Programmes .........neeseseneneneneensnennesenennnnne 10 \n6.1 District Rural Water Supply and Sanitation Conditional Grant... \n10 cece \n6.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n14 .................-- \n5,3 Eilueallor Daalsgment Graf \n15 einem \n64 Miere Seile ImigaldN... \n17 een euere \nOTHER INFORMATION... 20 onacnnncneo = dae clearance from Ministry of Public Service to recruit staff. and further Bene = el oe explained that the MoPs and Ministry of education have not availed Ministry of Public them a staff structure for education institutions Service to develop a staff structure for all education institutions in the District. EMPHASIS OF MATTER Without qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11 July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non-current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial 2021/22 to an entity including maintaining proper records follow up and recovery of outstanding amounts, accounting and reporting. I noted that the District had receivables figure of UGX.1,224,324,376 as presented in the Statement of Financial Position and disclosed in note 22 to the financial statements. The amounts mainly relates to advances arising from YLP and UWEP. Receivables represent an idle asset that would otherwise be used for service delivery. Recommendation I advised the Accounting Officer to continue sensitizing Youth Interest Groups and women groups to", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}, [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}], [{"headings_0": {"content": "e)", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommen", "page": 9, "level": 1}}]], "page": 12, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}], "page": 13, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1 \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. \nCategory t\u2014t\u2014\u2122S Activity \nPlanned \nActual \nquantity \n\u201cRural LEEREN Water \nand Sanitation \na Construction of boreholes et RR TIO SUN \n\\| \nSS \n2 \nSub-Grant (traditional Rehabilitation of boreholes \n10 component) Construction of Ferro-cement \n\\| rainwater tanks \nPiped Water Sub-Grant (UgIFT Construction of piped water scheme component) at Adyaka sub-county \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": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 13, "level": 1}}, {"headings_1": {"content": "e)", "page": 12, "level": 3}}]], "page": 13, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], "page": 14, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n6.1.1 Positive observations \nI noted the following areas where management had commendable performance; \noe I noted that all budgeted funds were warranted and consumed. \nI noted that all the 5 (100%) of the projects in the water grant work plan were in e \nthe approved five-year development plan. \noe I noted that 5 out of 5 (100%) projects in the approved work plan were in the indicative list of capital investments. \noe I reviewed of documents revealed that the entity undertook desk and field appraisals for all 5 projects as evidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. \no My review of procurement file revealed no procurement anomalies. \nI noted all expenditure relating to the focus area were accounted for. oe \ne I noted that all 5 water facilities were constructed on land that had proof of", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 13, "level": 1}}]], "page": 14, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ownership.", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], "page": 14, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe I noted that all of the 4 installations had functional water user committees to \nensure local ownership and long-term usage of the facilities. \n6.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n6.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and \ninvestment servicing costs was over allocated by UGX. 28,981,928(14%) under the Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component). \nIn addition, the District allocation to rehabilitation of water facilities was under oe \nallocated by UGX.18,613,655 (15%) under the piped water sub-grant (PWSG) (UgIFT component). Details are in Appendix 3 \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}, [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}], [{"headings_0": {"content": "ownership.", "page": 14, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 1}}]], "page": 14, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 14, "level": 1}}], "page": 15, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the budgeting amounts are availed to them by Ministry of water which they have no control over. \nRecommendation \nI advise the Accounting Officer to harmonise with Ministry of Water the budgeted figures to ensure that Rural Water Supply and Sanitation Conditional Grant Budget guidelines are followed \n6.1.2.2 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \no Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 14, "level": 1}}, [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 14, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 14, "level": 1}}], [{"headings_0": {"content": "objectives.", "page": 15, "level": 1}}, {"headings_1": {"content": "ownership.", "page": 14, "level": 1}}]], "page": 15, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}], "page": 15, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \noe All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the o \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \no All boreholes fitted with hand pumps should have a minimum yield of 500litres/hour. \nAll LGs should discontinue the use of GI pipes and concentrate on using stainless oe \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 15, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], "page": 16, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer ensure that the use of GI pipes and concrete on rehabilitated boreholes and newly drilled boreholes is discontinued. \nI noted that the construction of Adyaka piped water scheme did not have its oe \ndesigns approved by the Ministry of Water and Environment \nAs a result, the project may not meet the minimum standards required by the MoWE. \nThe Accounting Officer attributed this to delayed feedback from the MoWE after their submission of project design. \nRecommendation \nI advised the Accounting Officer to follow up the matter with Ministry of Water and Environment to ensure that project designs are approved by the ministry to ensure project quality. \n6.1.2.3 \nSpecial Consideration of Seed Schools and Health Centres \nSection 5.2 of of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that none out of the 3 (100%) ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community. As detailed in the below. \nSN UGIFT Project Water source Community (name) and \nAudit Conclusion place and \naccessibility to water s \nstatus \nstatus \n> Construction of Water Source Ayami S/C, there is access to Water source is required staff house at not provided for existing water source which is as the existing one is Alik H/C III \nshared by the community \nnot sufficent.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Construction Of Water Source Agweng S/C, there is access to Water source is required Barlonyo H/C not provided for existing water source which is as the existing one is II \nshared by the community \nnot sufficent. \n3, Construction of Water Source Ogur S/C, the School is still Water source has to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], "page": 16, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "I advised the Accounting Officer to engage with the water department to ensure that utmost priority is given to UGIFT projects within the subsequent year. 6.2 Implementation 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. As such, GoU introduced the UGiIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. Lira District received UGX. 1,395,709,665, out of UGX. 1,485,709,665 budgeted to the implement the programme. The following activities were undertaken; SN Activity \u2018\\| Planned quantity Actual quantity TREE \\| I TST EEE BEER \u2018Alik Construction of staff house at health III 1 EEE center ELTERNTEIL qi \\| 1 \\| I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; 6.2.1 Positive observations I noted the following areas where management had commendable performance; A comparison of UGIFT activities implemented with the Annual work plan and budget oe revealed that all UGIFT activities were budgeted for. I noted that the entity did not have projects above 200m. \u00b0 \u00b0 I noted that all expenditure vouchers were accounted for. \u00b0 A review of expenditure vouchers did not reveal non-deduction of WHT from payments made to Contractors of UGIFT projects. oe I noted the entity prepared monitoring reports as evidence of monitoring the implementation UGIFT activities. The status reported in the monitoring reports was in line with what was observed during the audit inspection. oe I noted that the UGIFT project was implemented on titled land. 6.2.2 Areas of Improvement I noted the following areas were the District needs improvement; Under funding resulted in partial/non-implementation of the following key activities; Construction of staff house at Alik HC III e As a result, health services were delayed to the intended beneficiaries. The Accounting Officer explained that this was due to underfunding to the district by the Ministry. Recommendation I advised the Accounting Officer to liaise with the MoFPED to ensure that budgeted for funds are revoted and further prioritize and rollover the affected activity to the subsequent year for full implementation. 6.2.2.2 Inspection of water Grant activities I conducted physical inspections of one (01) UGIFT projects implemented at UGX.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 15, "level": 1}}]], "page": 17, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10 Projects worth UGX,672,303,302 were all screened for likely environmental and social \u00a9 \nimpacts and had environment & social management. \nAreview of the budget allocations of Education Development grant revealed that e \nthe allocation was consistent with the guidelines. \noe I sampled five (05) activities with a total expenditure of UGX. 151,092,864 to ascertain the extent of service delivery in regard and works were satisfactorily", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "completed.", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed that Project Management Committees and Procurement Committees o \nof all projects implemented sought guidance from the district specialists for contracts. \noe I noted that no funds were spent on activities outside approved Education Development grant work plan. \nI observed that proper procurement records were being maintained for all the oe", "metadata": {"headings": [{"headings_0": {"content": "completed.", "page": 19, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 19, "level": 1}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 19, "level": 1}}, {"headings_1": {"content": "completed.", "page": 19, "level": 1}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe I noted that all 10 Projects which could result in environment and social risks/impacts had contracts worth UGX. 672,303,302 signed a Particular condition of contract clause. \noe I noted that for all 10 Projects/programs worth UGX 672,303,302, contract managers were appointed from user groups or sector specialists. \nI noted the projects were monitored and evaluated. \noe \nI noted that all payment certificates worth UGX.671,829,000 were reviewed and oe \ncertified by the Internal Auditor. \n6.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n6.3.2.1 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 19, "level": 1}}, {"headings_1": {"content": "completed.", "page": 19, "level": 1}}, [{"headings_0": {"content": "projects.", "page": 19, "level": 1}}, {"headings_1": {"content": "completed.", "page": 19, "level": 1}}], [{"headings_0": {"content": "projects.", "page": 19, "level": 1}}, {"headings_1": {"content": "completed.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 19, "level": 2}}, {"headings_1": {"content": "projects.", "page": 19, "level": 1}}], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Selection of schools/projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset \nof education facilities and their condition to ensure informed \nRecommendation \nI advised the Accounting Officer to ensure that an up-to-date asset register of education facilities and their condition is maintained and it is used in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 19, "level": 2}}, {"headings_1": {"content": "projects.", "page": 19, "level": 1}}, [{"headings_0": {"content": "a)", "page": 19, "level": 2}}, {"headings_1": {"content": "projects.", "page": 19, "level": 1}}], [{"headings_0": {"content": "a)", "page": 19, "level": 2}}, {"headings_1": {"content": "projects.", "page": 19, "level": 1}}]], "page": 19, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 20, "level": 2}}, {"headings_1": {"content": "a)", "page": 19, "level": 2}}], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX.723,913,396 representing 100%", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 20, "level": 2}}, {"headings_1": {"content": "a)", "page": 19, "level": 2}}], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "funding.", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 20, "level": 1}}, {"headings_1": {"content": "b)", "page": 20, "level": 2}}], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of UGX.723,913,395 released, UGX.709,662,500 had been spent by the end of the year, resulting in an under absorption of UGX. 14,250,895, as indicated in the table below; \n\\|", "metadata": {"headings": [{"headings_0": {"content": "funding.", "page": 20, "level": 1}}, {"headings_1": {"content": "b)", "page": 20, "level": 2}}, [{"headings_0": {"content": "funding.", "page": 20, "level": 1}}, {"headings_1": {"content": "b)", "page": 20, "level": 2}}]], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "metadata": {"headings": [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under absorption of released funds negatively affected implementation and service delivery since planned activities were not implemented. \nThe Accounting Officer attributed it to delays in funding and project implementation which couldn\u2019t allow for timely utilization of funds \nRecommendation \nI advised the Accounting Officer to engage the relevant authorities and ensure that processes are streamlined to ensure effective implementation of projects to enhance service delivery. \n6.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Lira District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nLira District received UGX.157,240,000, out of UGX.157,240,075 budgeted (100%) \n6.4.1 Positive observations \nI noted the following areas where management had commendable performance; \no I noted that out of the total program receipts of UGX. 157,240,000, UGX. 156,761,243 (99.7%) was utilized by the entity at the time of audit resulting into unspent balance of UGX. 478,757 (0.3%). \ne IT reviewed the expenditure vouchers and revealed that the district spent Micro Scale Irrigation funds on eligible activities. \nA review of the procurements undertaken revealed that the district complied with the oe \nselection criteria for the lowest priced technically responsive bid. \noe I noted that the district had not yet supplied irrigation equipment to farmers since Lira DLG was at inception level. \no I reviewed of the district budget and departmental work plans and revealed no variances between the budgeted amount and the required program percentage allocation for capital development and complementary category. \n6.4.1.1 Areas of improvement \nI noted the following areas where the District needs improvement; \n6.4.2 Planning and Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}, [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}], [{"headings_0": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, {"headings_1": {"content": "funding.", "page": 20, "level": 1}}]], "page": 20, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6.4.2.1Planning", "metadata": {"headings": [{"headings_0": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}], "page": 21, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that; \ne The Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) capital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%). \n\u00b0o The district cannot use the micro-scale irrigation capital development grant for procurement of motorcycles, land, construction of administrative buildings and procurement of office equipment or support tobacco farming and farming of illegal substances. \no The share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 \nof local \n221001 and 281504 \nAs a result, this may lead to funds being used for other activities other than those they were mean for. The Accounting Officer explained that the charged codes provided in the guideline were not yet activated in the IFMIS during warranting period hence the use of code (227001).", "metadata": {"headings": [{"headings_0": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}, [{"headings_0": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}], [{"headings_0": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}], [{"headings_0": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, {"headings_1": {"content": "723,913,395 [0 708,662 \u201a662,500 \u00a3 \u201c14,250,895 | 98 | =]", "page": 20, "level": 5}}]], "page": 21, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage MoFPED to ensure the correct codes for expenditure are activated on the IFMS system. \n6.4.4.1 Inspection for service delivery projects implemented in FY 2022/23 \nI sampled 1 irrigation project with a total expenditure of UGX. 24,761,434 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions NOTED. The following was observed; \nSN Activity Details of findings Pictorial Evidence", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "6.4.2.1Planning", "page": 21, "level": 2}}]], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| (Time, Quality, \nQuantity, Cost and \n\\| \u2014", "metadata": {"headings": [{"headings_0": {"content": "Recommendation(s)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}, [{"headings_0": {"content": "Recommendation(s)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}]], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 res e One solar panel say I advised the had been i Accounting Officer to demonstration site at Agali knocked off by follow up the matter to wind and ensure that destroyed, demonstration site is Contractor: , e Sprinklers are not properly managed and J-VALE SERVICES functional serving its purpose. (U) LIMITED \u00a9 Demonstration garden is over Contract grown amount:UGX. e The water point for connection of 24,761,434 drip lines to gardens were Amount paid to instead located at the \\_sub-county inspection date: office and staff UGX.24,761,434 houses there was no visible demonstration garden in place e The intended beneficiary Mr failed to manage the Demo-site at Agali sub county and the Office of the Chief Administrative Officer had directed the District Agricultural Engineer to take over the management of demo-site. Currently the solar panel had been fixed, sprinklers repaired and the demo-site cleared and tomatoes planted OTHER INFORMATION The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Lira District. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable considered material if, individually or in the aggregate, they", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}]], "page": 22, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the I determine those that 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", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}]], "page": 24, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PRF totalling to UGX.5,800,000,000 was transferred to 58 SACCOs with evidence of submission of attestation forms to the Secretariat that confirmed that they were formed in accordance with the issued the guidelines. \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets. \nAll the 10 SACCOs sampled were registered under the Cooperative Societies Act to ensure the legality of the SACCOs. \nPDM HLG core implementation team was in existence and functional, which ensured mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nTraining of Master trainers was carried out ensured mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nTraining of ToTs and Core PDM implementation teams at HLG level was carried out hence ensuring increased community mobilization. \nTraining of train local experts was carried out which increased mobilisation and appropriate use of PRF by households and enterprise groups. \nTraining households and enterprise group leaders was carried out which increased socio-economic transformation aspirations with a major focus on income levels and the quality of life they want to live. \nAll beneficiaries/households received PRF of UGX.1,000,000 per the PDM Implementation guideline. This ensured achievement of the PDM goals. \nAll 186 Enterprise groups in the 10 sampled SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \nHouseholds implemented projects that were agreed from within their SACCOs and enterprise groups. \nThe HLG Core Implementation team was fully constituted as per the guideline. I further observed that quarterly performance reports were prepared as evidence of functionality. \nI observed that in all the 10 sampled Parishes, training of households and enterprise group leaders was carried out. \nI noted that all the 10 sampled SACCOs were registered under the Cooperative Societies Act. \nAll the 184 Enterprise groups in 10 PDM SACCOs sampled were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \nAll 10 sampled SACCOs had a PDM member registers/ updated PDM member \n7.1.3 Planning and Budget Performance \nI reviewed Lira District approved work plan and budget for PDM activities and noted the following.", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}]], "page": 26, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7:1.3:1 Alignment of the District Budgets to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion (Version: October 2022) requires all LGs through - \ntheir respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nI was not availed with evidence detailing the identification of PDM ward priorities for onward submission to the Sub counties and town council. \nFailure to incorporate specific PDM priorities from the wards through the divisions may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that this was an oversight for not aligning the district budget to PDM.", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation(s)", "page": 22, "level": 3}}]], "page": 27, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 3}}], "page": 27, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priorities from Sub Counties/ Divisions/Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the MC budget and work plans to enable alignment of PDM activities for proper implementation. \n7.1.3.2 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the \nThe Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 3}}]], "page": 27, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \n7.1.3.3 Disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nInoted that 3 PDM SACCOs had disbursed UGX. 88,000,000(8%) out of the PRF oe \nreceived of UGX. 1,117,840,320 leaving UGX. 1,029,840,320 (92%) undisbursed. Details are in the Appendix 5. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that by the end of the FY 2022-2023, few beneficiaries had accessed PRF due to delayed training of the core implementation team by the PDM secretariat. However, all the funds had now been disbursed. \nRecommendation \nI advised the Accounting Officer to closely monitor implementation of PDM activities to ensure this timely implementation. \n7.1.3.4 Exclusion of Parish/Wards in the PDM \nParagraph 1.1 of the Implementation Guidelines for the PDM, February 2022 provides that the PDM is a multi-sectoral strategy that seeks to create socio- economic transformation by moving the 39% households out of the subsistence economy into the money economy, using the parish/ward as the epi-centre for \nWiodyek Parish not included \\| \nAs a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation. \nAccording to a letter dated 2\" August 2023 from Accounting Officer to the permanent Secretary MoLG, these were new parishes had subsequently been gazetted by the Electoral Commission and were all active in Parish Development Model Financial Inclusion System (PDM-FIS). \nThe Accounting Officer explained that this was due to non-recognition of these parishes by MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 28, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with MoFPED to ensure that these gazetted parishes in the district are fully funded.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7.1.4 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer oe \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 29, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], "page": 29, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The Parish Development Committee (PDC), which comprises 7 members of the \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for e \nthat 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 District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 29, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}]], "page": 29, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Structure", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], "page": 30, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n1, Parish \nI reviewed the operations of the PDC in the 10 I advised the Accounting Officer to Development \nsampled PDM SACCOS, and noted the following; ensure Parishes prepare parish Committees \npriorities and action plans. \n(PDC) \n3 PDCs of the 10 sampled SACCOs did not e \nprepare parish priorities and action plans for the FY 2022/2023. For those that developed. 9 of the 10 sampled PDCs did not prepare e \nthe parish 5 year plan. \nThis may lead to failure to mobilize the community, identify development priorities, and monitor resource utilization thus \nundermining the objectives of the PDM. \nThe Accounting Officer explained that this was \nan oversight due to overwhelming PDM \nactivities within a very short time. However \nmanagement had directed Parish chiefs to \nensure that parish priorities and plans are \nprepared for the ensuing financial year. \n2; SACCO \ne The 10 Sampled SACCOs did not have I advised the Accounting Officer to Committees and \nfunctional supervisory, Production, ensure that more training is done to Sub Committees \nMarketing, Business Development services, ensure that SACCOs are sensitized on Finance and investment sub-Committees. \nThe Accounting Officer explained that the lack of sub-committees was due to training gaps on the formation and necessity of these sub-committees. \nthe importance af these subcommittees. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub-", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 30, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator. \noe The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \noe The activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature of training Observations \nRecommendation \n", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 31, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training of the ToTs \nThe training of trainers was carried out I advised the Accounting Officer to and Core PDM on 14/4/2021 after funds were ensure consolidated reports are Implementation \nreleased to PDM SACCOs on prepared and submitted, and also to Teams at HLG level 29/6/2021. \nengage MoFPED for more funding e The consolidated report was not towards PDM activities. prepared/was not submitted to the \nPDM National Coordinator.", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], "page": 31, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Delayed training could lead to delayed mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nThe failure to conduct specified trainings may lead to inappropriate oversight by the implementation team, and misuse of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \nThe Accounting Officer explained that the \ndelayed training was due to lack of funds to \nconduct the training. \n2s Training of Local e Although the Accounting Officer I advised the Accounting Officer to Experts \nstated training of local experts was engage MoFPED for more funding done, I was not availed with towards PDM activities. \nattendance sheets and training \nreports to ascertain the trainings", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 31, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nRecommendation registration \n", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 32, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All 10 sampled SACCOs were not licensed ol I advised the Accounting SACCOs Under the take on the business of lending under Officer to sensitize the Microfinance \nMicrofinance Institutions money lenders act SACCOs to ensure that they Institutions Money as detailed in Appendix 6. \nare all duly registered in Lenders Act 2016 \naccordance with the Act. \nAs a result, enforcement of recovery of PRF \nfrom beneficiaries by the PDM SACCOs may In addition, the Accounting be legally challenged leading to loss of funds. Officer should engage the Irregularities in registration of PDM SACCOs PDM Secretariat on how to operationalize \nthis and Enterprise Groups could lead to loss of \nrequirement.", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], "page": 32, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7.1.7 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5 June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 33, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation \\|", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 33, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth Ranking of All 58 parishes did not carry out wealth I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], "page": 33, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Implementation of flagship projects contrary to the Officer to engage with the Prioritized/Flagship guidelines. \nPDM secretariat to ensure Projects \ne The 10 sampled parishes selected harmonization of the flagship flagship projects that were projects to be implemented at inconsistent with the LG selected \nhousehold level in order to priority commodities. \ne All 184 farmer enterprises/households achieve the full benefits of the implemented projects that were not PDM strategy. \nfrom the priority commodity list. \nDetails are in Appendix 8. \nFailure to select and implement prioritized projects could undermine achievement of the pillar objectives. \nThe Accounting Officer explained that this was attributed to the discrepancies in the users hand book for parish revolving fund under PDM pillar 3- Financial Inclusion and the guidelines to select prioritized projects specific to the entity. \nInsurance Policy for e Nine (09) sampled PRF beneficiaries I advised the Accounting Farming Enterprises \nwho carried out farming enterprises in Officer to engage the PDM three (03) PDM SACCOs did not Secretariat for proper guidance obtain agricultural insurance policies \non this and have farming from UAIS. \nenterprises attain insurance Lack of recourse in form of insurance policies. \nwill expose the farming enterprises to \nthe adverse effects of climate change \nand may result into failure to recover \nthe loan funds. \nThe Accounting Officer explained that all \nthe PDM beneficiaries did not obtain \nAgricultural insurance policy because it \nis not embedded in the PDM-IS, \nhowever management would seek for \nmore guidance from PDM secretariat. \nOperation of the Paragraph 3.0 of the Users Handbook I advised the Accounting SACCO \nBank for the PRF Under PDM Pillar 3 - Officer to always adhere to the \nThe Accounting Officer explained that these were funds that were transferred \nto all SACCOs in financial year 2021- 2022 so that the funds were not \nreturned back to the treasury. \nJohn F.S. Muwanga ORIGINAL Copy AUDITOR GENERAL \n20 December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}, [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 11}}, {"headings_1": {"content": "(DCDO).", "page": 29, "level": 1}}]], "page": 34, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1(a): Performance of Local revenue \nNo Source \nApproved budget Actual Collections Variance \n\\| \nTax Revenues \nfb: \nLocal Services Tax \n95,744,000 98,059,000 -2,315,000 Land fees \n3,050,000,000 160,792,500 2,889,207,500 Business Licenses 5,500,000 5,500,000 0 Other tax revenues \n= \nNon-Tax Revenues 3,151,244,000 264,351,500 2,886,892,500 Other Property income \\| 0 Dividends \n0 \n\\| \n\\| Rent 5,000,000 3,000,000 2,000,000 Sale of goods and services 27,856,000 7,291,000 20,565,000 Administrative fees and licenses 214,736,376 132,504,800 82,231,576 \\| Miscellaneous Revenue 220,000,000 7,933,400 212,066,600 Total Revenue 3,618,836,376 415,080,700 3,203,755,676 \nAppendix 1(b) \n8 Budget Output name Activity \nPurpose of the unimplemented activity", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}, [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}], [{"headings_0": {"content": "Appendices", "page": 36, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 11}}]], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Approved", "metadata": {"headings": [{"headings_0": {"content": "Approved", "page": 36, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ln \\_\\| \\| Budget \\| Administrative and Support S", "metadata": {"headings": [{"headings_0": {"content": "Approved", "page": 36, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Services nn", "metadata": {"headings": [{"headings_0": {"content": "Services nn", "page": 36, "level": 1}}, {"headings_1": {"content": "Approved", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "metadata": {"headings": [{"headings_0": {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "page": 36, "level": 3}}, {"headings_1": {"content": "Services nn", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "To Acquire furniture for the district \\_\\_\\_", "metadata": {"headings": [{"headings_0": {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "page": 36, "level": 3}}, {"headings_1": {"content": "Services nn", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16,650,000", "metadata": {"headings": [{"headings_0": {"content": "16,650,000", "page": 36, "level": 5}}, {"headings_1": {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_ \\| \nand \nLight ICT hardware - Acquisition Transfer to Other Government", "metadata": {"headings": [{"headings_0": {"content": "16,650,000", "page": 36, "level": 5}}, {"headings_1": {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "page": 36, "level": 3}}, [{"headings_0": {"content": "16,650,000", "page": 36, "level": 5}}, {"headings_1": {"content": "Furniture and Fitti Fittings - Acquisition ore aoe", "page": 36, "level": 3}}]], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Units", "metadata": {"headings": [{"headings_0": {"content": "Units", "page": 36, "level": 2}}, {"headings_1": {"content": "16,650,000", "page": 36, "level": 5}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \n\\| To cater for service delivery at lower level", "metadata": {"headings": [{"headings_0": {"content": "Units", "page": 36, "level": 2}}, {"headings_1": {"content": "16,650,000", "page": 36, "level": 5}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "48,500,000", "metadata": {"headings": [{"headings_0": {"content": "48,500,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Units", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capacity Ic Strengthening administrative units \\|", "metadata": {"headings": [{"headings_0": {"content": "48,500,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Units", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Consultanc Services", "metadata": {"headings": [{"headings_0": {"content": "| Consultanc Services", "page": 36, "level": 1}}, {"headings_1": {"content": "48,500,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| Consultanc Services", "page": 36, "level": 1}}, {"headings_1": {"content": "48,500,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "250,000,000", "metadata": {"headings": [{"headings_0": {"content": "250,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "| Consultanc Services", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "250,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "| Consultanc Services", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Light -", "metadata": {"headings": [{"headings_0": {"content": "Light -", "page": 36, "level": 2}}, {"headings_1": {"content": "250,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Vehicles", "metadata": {"headings": [{"headings_0": {"content": "Vehicles", "page": 36, "level": 2}}, {"headings_1": {"content": "Light -", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 36, "level": 1}}, {"headings_1": {"content": "Vehicles", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nTo purchase a vehicle for better monitoring of", "metadata": {"headings": [{"headings_0": {"content": "Acquisition", "page": 36, "level": 1}}, {"headings_1": {"content": "Vehicles", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "400,000,000", "metadata": {"headings": [{"headings_0": {"content": "400,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "government projects \nCompliance Lubricants Oils i. \nand Enforcement Services \\_ Fuel,", "metadata": {"headings": [{"headings_0": {"content": "400,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 36, "level": 1}}, [{"headings_0": {"content": "400,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Acquisition", "page": 36, "level": 1}}]], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 36, "level": 8}}, {"headings_1": {"content": "400,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "49,596,000", "metadata": {"headings": [{"headings_0": {"content": "49,596,000", "page": 36, "level": 3}}, {"headings_1": {"content": "and", "page": 36, "level": 8}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n= \n\\| Travel inland \nFunds were for allowances on activities", "metadata": {"headings": [{"headings_0": {"content": "49,596,000", "page": 36, "level": 3}}, {"headings_1": {"content": "and", "page": 36, "level": 8}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 80,404,000", "metadata": {"headings": [{"headings_0": {"content": "| 80,404,000", "page": 36, "level": 3}}, {"headings_1": {"content": "49,596,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Development and Management o of Maintenance - Transport Equipment", "metadata": {"headings": [{"headings_0": {"content": "| 80,404,000", "page": 36, "level": 3}}, {"headings_1": {"content": "49,596,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lineal Audit and", "metadata": {"headings": [{"headings_0": {"content": "Lineal Audit and", "page": 36, "level": 2}}, {"headings_1": {"content": "| 80,404,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20,000,000", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Lineal Audit and", "page": 36, "level": 2}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Controls \nDev peuclonniesit and Travel \n\\_ \\| inland : \nFunds were for allowances on activities", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Lineal Audit and", "page": 36, "level": 2}}, [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Lineal Audit and", "page": 36, "level": 2}}], [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Lineal Audit and", "page": 36, "level": 2}}]], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "29,197,000", "metadata": {"headings": [{"headings_0": {"content": "29,197,000", "page": 36, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Operationalization of im", "metadata": {"headings": [{"headings_0": {"content": "Operationalization of im", "page": 36, "level": 1}}, {"headings_1": {"content": "29,197,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Travel inland \nFunds were for allowances on activities", "metadata": {"headings": [{"headings_0": {"content": "Operationalization of im", "page": 36, "level": 1}}, {"headings_1": {"content": "29,197,000", "page": 36, "level": 3}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,000,000", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Operationalization of im", "page": 36, "level": 1}}], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LH uman Resource System \n33 \nFinance and Accounting Light Vehicles \\_\\|", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Operationalization of im", "page": 36, "level": 1}}, [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Operationalization of im", "page": 36, "level": 1}}], [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Operationalization of im", "page": 36, "level": 1}}]], "page": 36, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Acquisition \nTo purchase a vehicle for finance department", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 36, "level": 3}}, {"headings_1": {"content": "Operationalization of im", "page": 36, "level": 1}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "200,000,000", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 36, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\| \n\\| Human Resource Management \nWelfare and Entertainment \\| \n\\| Inspection and Monitoring Boards, Committees and Council Allowances", "metadata": {"headings": [{"headings_0": {"content": "200,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 36, "level": 3}}, [{"headings_0": {"content": "200,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 36, "level": 3}}], [{"headings_0": {"content": "200,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 36, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "69,880,000", "metadata": {"headings": [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "id \n\\_ \nTravel inland \nnn \non \n\\| \nFunds were for allowances on activities", "metadata": {"headings": [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "69,880,000", "page": 37, "level": 3}}, {"headings_1": {"content": "200,000,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "25,573,000", "metadata": {"headings": [{"headings_0": {"content": "25,573,000", "page": 37, "level": 3}}, {"headings_1": {"content": "69,880,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \n\\| Workshops, Meetings and Seminars", "metadata": {"headings": [{"headings_0": {"content": "25,573,000", "page": 37, "level": 3}}, {"headings_1": {"content": "69,880,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "25,573,000", "page": 37, "level": 3}}, {"headings_1": {"content": "69,880,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "49,140,000", "metadata": {"headings": [{"headings_0": {"content": "49,140,000", "page": 37, "level": 3}}, {"headings_1": {"content": "25,573,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nn \n\\| \n\u201a Planning and Budgeting services Furniture and Fittings Acquisition \\| \n15,504,000 \\_", "metadata": {"headings": [{"headings_0": {"content": "49,140,000", "page": 37, "level": 3}}, {"headings_1": {"content": "25,573,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "49,140,000", "page": 37, "level": 3}}, {"headings_1": {"content": "25,573,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BEE", "metadata": {"headings": [{"headings_0": {"content": "BEE", "page": 37, "level": 1}}, {"headings_1": {"content": "49,140,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Information and Communication Technology \n\\| \nSupplies. a \n\\_\\| \nLitigation and related expenses", "metadata": {"headings": [{"headings_0": {"content": "BEE", "page": 37, "level": 1}}, {"headings_1": {"content": "49,140,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "BEE", "page": 37, "level": 1}}, {"headings_1": {"content": "49,140,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "BEE", "page": 37, "level": 1}}, {"headings_1": {"content": "49,140,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ce Poe", "metadata": {"headings": [{"headings_0": {"content": "ce Poe", "page": 37, "level": 3}}, {"headings_1": {"content": "BEE", "page": 37, "level": 1}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maintenance - Transport Equipment \n\\_\\_\\_\\_\\| \n. \nEEE: Travel inland \nFunds were for allowances on activities", "metadata": {"headings": [{"headings_0": {"content": "ce Poe", "page": 37, "level": 3}}, {"headings_1": {"content": "BEE", "page": 37, "level": 1}}, [{"headings_0": {"content": "ce Poe", "page": 37, "level": 3}}, {"headings_1": {"content": "BEE", "page": 37, "level": 1}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "97,920,000", "metadata": {"headings": [{"headings_0": {"content": "97,920,000", "page": 37, "level": 5}}, {"headings_1": {"content": "ce Poe", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nku \n\\| \n' Public Service Performance Incapacity benefits (Employees)", "metadata": {"headings": [{"headings_0": {"content": "97,920,000", "page": 37, "level": 5}}, {"headings_1": {"content": "ce Poe", "page": 37, "level": 3}}, [{"headings_0": {"content": "97,920,000", "page": 37, "level": 5}}, {"headings_1": {"content": "ce Poe", "page": 37, "level": 3}}], [{"headings_0": {"content": "97,920,000", "page": 37, "level": 5}}, {"headings_1": {"content": "ce Poe", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,000,000", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "97,920,000", "page": 37, "level": 5}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i management \n\\| \nLight ICT hardware \u2014 Acquisition", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "97,920,000", "page": 37, "level": 5}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fF 2,000,000", "metadata": {"headings": [{"headings_0": {"content": "fF 2,000,000", "page": 37, "level": 4}}, {"headings_1": {"content": "20,000,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_Litigation and related expenses", "metadata": {"headings": [{"headings_0": {"content": "fF 2,000,000", "page": 37, "level": 4}}, {"headings_1": {"content": "20,000,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "fF 2,000,000", "page": 37, "level": 4}}, {"headings_1": {"content": "20,000,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nenn TEE", "metadata": {"headings": [{"headings_0": {"content": "nenn TEE", "page": 37, "level": 1}}, {"headings_1": {"content": "fF 2,000,000", "page": 37, "level": 4}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n. \nnn \nMaintenance - Transport Equipment For maintenance of district vehicles", "metadata": {"headings": [{"headings_0": {"content": "nenn TEE", "page": 37, "level": 1}}, {"headings_1": {"content": "fF 2,000,000", "page": 37, "level": 4}}, [{"headings_0": {"content": "nenn TEE", "page": 37, "level": 1}}, {"headings_1": {"content": "fF 2,000,000", "page": 37, "level": 4}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "41,000,000", "metadata": {"headings": [{"headings_0": {"content": "41,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "nenn TEE", "page": 37, "level": 1}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1(b): Performance of GOU warrants", "metadata": {"headings": [{"headings_0": {"content": "41,000,000", "page": 37, "level": 3}}, {"headings_1": {"content": "nenn TEE", "page": 37, "level": 1}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Programe name", "metadata": {"headings": [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity not implemented \nAmount (UGX) Purpose of the \nunimplemented \\| \n\\| \nactivity \nBr GRO-INDUSTRIALIZATION TE eR \nSeana ee \nERSEUTETTE \nMaintenance Transport Equipment \\|", "metadata": {"headings": [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}], [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 2,000,000 Funds were for \u2014", "metadata": {"headings": [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "r inland \\| allowances on activities \nTravel \\| 43,400,000 . \na \n\\| \nWorkshops, Meetings and Seminars", "metadata": {"headings": [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}, [{"headings_0": {"content": "Programe name", "page": 37, "level": 3}}, {"headings_1": {"content": "41,000,000", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10,000,000 tS", "metadata": {"headings": [{"headings_0": {"content": "10,000,000 tS", "page": 37, "level": 3}}, {"headings_1": {"content": "Programe name", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| MOBILIZATION AND MINDSET \\| \nCOMMUNITY \nInformation and Communication Technology Services.", "metadata": {"headings": [{"headings_0": {"content": "10,000,000 tS", "page": 37, "level": 3}}, {"headings_1": {"content": "Programe name", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,480,748", "metadata": {"headings": [{"headings_0": {"content": "1,480,748", "page": 37, "level": 3}}, {"headings_1": {"content": "10,000,000 tS", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 37, "level": 2}}, {"headings_1": {"content": "1,480,748", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| CHANGE \nMaintenance - Transport Equipment", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 37, "level": 2}}, {"headings_1": {"content": "1,480,748", "page": 37, "level": 3}}, [{"headings_0": {"content": "ee", "page": 37, "level": 2}}, {"headings_1": {"content": "1,480,748", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,689,990", "metadata": {"headings": [{"headings_0": {"content": "1,689,990", "page": 37, "level": 3}}, {"headings_1": {"content": "ee", "page": 37, "level": 2}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \n\\| \nPrinting, Stationery, Photocopying and Binding", "metadata": {"headings": [{"headings_0": {"content": "1,689,990", "page": 37, "level": 3}}, {"headings_1": {"content": "ee", "page": 37, "level": 2}}, [{"headings_0": {"content": "1,689,990", "page": 37, "level": 3}}, {"headings_1": {"content": "ee", "page": 37, "level": 2}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "740,000", "metadata": {"headings": [{"headings_0": {"content": "740,000", "page": 37, "level": 3}}, {"headings_1": {"content": "1,689,990", "page": 37, "level": 3}}], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 \\| \\| \\\\ i \\\\ \u2018 \\\\ \nTravel inland 409,607 \n34 \nr Welfare and Entertainment \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "740,000", "page": 37, "level": 3}}, {"headings_1": {"content": "1,689,990", "page": 37, "level": 3}}, [{"headings_0": {"content": "740,000", "page": 37, "level": 3}}, {"headings_1": {"content": "1,689,990", "page": 37, "level": 3}}], [{"headings_0": {"content": "740,000", "page": 37, "level": 3}}, {"headings_1": {"content": "1,689,990", "page": 37, "level": 3}}]], "page": 37, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,210,607", "metadata": {"headings": [{"headings_0": {"content": "1,210,607", "page": 38, "level": 3}}, {"headings_1": {"content": "740,000", "page": 37, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Workshops, Meetings and Seminars", "metadata": {"headings": [{"headings_0": {"content": "1,210,607", "page": 38, "level": 3}}, {"headings_1": {"content": "740,000", "page": 37, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "516,853", "metadata": {"headings": [{"headings_0": {"content": "516,853", "page": 38, "level": 3}}, {"headings_1": {"content": "1,210,607", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HUMAN CAPITAL DEVELOPMENT Allowances (Incl. Casuals, Temporary, sitting", "metadata": {"headings": [{"headings_0": {"content": "516,853", "page": 38, "level": 3}}, {"headings_1": {"content": "1,210,607", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "14,328,733", "metadata": {"headings": [{"headings_0": {"content": "14,328,733", "page": 38, "level": 3}}, {"headings_1": {"content": "516,853", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nallowances) \nBank Charges and other Bank related costs \n\\| \nEnvironment Impact Assessment for Capital Works", "metadata": {"headings": [{"headings_0": {"content": "14,328,733", "page": 38, "level": 3}}, {"headings_1": {"content": "516,853", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "60,000", "metadata": {"headings": [{"headings_0": {"content": "60,000", "page": 38, "level": 3}}, {"headings_1": {"content": "14,328,733", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 5,000,000 To minimize environmental \ndegradation in the \\| district \nFurniture ) \\| and Fittings - Acquisition \n\\| \nGeneral Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "60,000", "page": 38, "level": 3}}, {"headings_1": {"content": "14,328,733", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SSS", "metadata": {"headings": [{"headings_0": {"content": "SSS", "page": 38, "level": 4}}, {"headings_1": {"content": "60,000", "page": 38, "level": 3}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Information and Communication Technology Services. \\| \nInformation and Communication Technology Supplies. \\| \nMonitoring and Supervision of capital work \nPrinting, Stationery, Photocopying and Binding Travel inland \nWorkshops, Meetings and Seminars \nINTEGRATED TRANSPORT INFRASTRUCTURE \\| \nMembership dues and Subscription fees.", "metadata": {"headings": [{"headings_0": {"content": "SSS", "page": 38, "level": 4}}, {"headings_1": {"content": "60,000", "page": 38, "level": 3}}, [{"headings_0": {"content": "SSS", "page": 38, "level": 4}}, {"headings_1": {"content": "60,000", "page": 38, "level": 3}}], [{"headings_0": {"content": "SSS", "page": 38, "level": 4}}, {"headings_1": {"content": "60,000", "page": 38, "level": 3}}], [{"headings_0": {"content": "SSS", "page": 38, "level": 4}}, {"headings_1": {"content": "60,000", "page": 38, "level": 3}}]], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| AND SERVICES", "metadata": {"headings": [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Roads and Bridges - Acquisition \nSmall Office Equipment \n\\| \nTransfer to Other Government Units \n73,000,000 To assess whether works implements are as per the BOQs and of the right quality and standard. \n1,000,003 \n162,243,427 Funds were for allowances on activities 82,996,608 Training and reskilling staff to enhance service delivery \n41,222,402 Improvement of roads \n\\| \nand bridges \n999,000\\} s\u2014(\u2018is\u2014sSY 20,210,241 To improve service delivery at lower-level \nRe administrative units \\| \nE PUBLIC SECTOR TRANSFORMATION Gratuity 2 \nAppendix 1(C): Performance of External Assistance", "metadata": {"headings": [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}, [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}], [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}], [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}], [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}], [{"headings_0": {"content": "| AND SERVICES", "page": 38, "level": 2}}, {"headings_1": {"content": "SSS", "page": 38, "level": 4}}]], "page": 38, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Programme", "metadata": {"headings": [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Amount Activities not implemented not \nwarrant \ned \nPurpose of the unimplemented activity \n: \\| \nAllowances (Incl. Casuals, Temporary, \nFunds were for allowances on activities \nsitting allowances) a \u201a96 \\| Fuel, Lubricants and Oils \n\\| Information \u2014 and Communication Technology Services. \\| Printing, Stationery, Photocopying and \\|", "metadata": {"headings": [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}, [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}], [{"headings_0": {"content": "| Programme", "page": 39, "level": 3}}, {"headings_1": {"content": "| AND SERVICES", "page": 38, "level": 2}}]], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Binding", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ 7 \nTravel inland \nAllowances to conduct activities under the health and education \n\\| Workshops, Meetings and Seminars \ndepartment to improve service delivery", "metadata": {"headings": [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}, [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}], [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}], [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}], [{"headings_0": {"content": "Binding", "page": 39, "level": 2}}, {"headings_1": {"content": "| Programme", "page": 39, "level": 3}}]], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Training and reskilling staff to enhance service delivery", "metadata": {"headings": [{"headings_0": {"content": "Training and reskilling staff to enhance service delivery", "page": 39, "level": 2}}, {"headings_1": {"content": "Binding", "page": 39, "level": 2}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ogramme u \n~~ \\| Warrants", "metadata": {"headings": [{"headings_0": {"content": "Training and reskilling staff to enhance service delivery", "page": 39, "level": 2}}, {"headings_1": {"content": "Binding", "page": 39, "level": 2}}, [{"headings_0": {"content": "Training and reskilling staff to enhance service delivery", "page": 39, "level": 2}}, {"headings_1": {"content": "Binding", "page": 39, "level": 2}}]], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pr:", "metadata": {"headings": [{"headings_0": {"content": "Pr:", "page": 39, "level": 11}}, {"headings_1": {"content": "Training and reskilling staff to enhance service delivery", "page": 39, "level": 2}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not Activities affected by the under utilization", "metadata": {"headings": [{"headings_0": {"content": "Pr:", "page": 39, "level": 11}}, {"headings_1": {"content": "Training and reskilling staff to enhance service delivery", "page": 39, "level": 2}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Utilized", "metadata": {"headings": [{"headings_0": {"content": "Utilized", "page": 39, "level": 3}}, {"headings_1": {"content": "Pr:", "page": 39, "level": 11}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| AGRO- General Staff Salaries \nD-INDUSTRIALIZATION 338,9 7 \n16 ; ;", "metadata": {"headings": [{"headings_0": {"content": "Utilized", "page": 39, "level": 3}}, {"headings_1": {"content": "Pr:", "page": 39, "level": 11}}, [{"headings_0": {"content": "Utilized", "page": 39, "level": 3}}, {"headings_1": {"content": "Pr:", "page": 39, "level": 11}}], [{"headings_0": {"content": "Utilized", "page": 39, "level": 3}}, {"headings_1": {"content": "Pr:", "page": 39, "level": 11}}]], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 39, "level": 2}}, {"headings_1": {"content": "Utilized", "page": 39, "level": 3}}], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "13000 Allowances (Incl. Casuals, Temporary, sitting allowances) \\_ \n\\_\\_ \n36 \nReason for the underutilization of warrants \nEu = SEE EEE neun .", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 39, "level": 2}}, {"headings_1": {"content": "Utilized", "page": 39, "level": 3}}, [{"headings_0": {"content": "EEE", "page": 39, "level": 2}}, {"headings_1": {"content": "Utilized", "page": 39, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 39, "level": 2}}, {"headings_1": {"content": "Utilized", "page": 39, "level": 3}}], [{"headings_0": {"content": "EEE", "page": 39, "level": 2}}, {"headings_1": {"content": "Utilized", "page": 39, "level": 3}}]], "page": 39, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eae ;", "metadata": {"headings": [{"headings_0": {"content": "eae ;", "page": 40, "level": 3}}, {"headings_1": {"content": "EEE", "page": 39, "level": 2}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_Welfare and Entertainment \n865 Property Management Expenses 2,150,000 Travel inland \n\\|", "metadata": {"headings": [{"headings_0": {"content": "eae ;", "page": 40, "level": 3}}, {"headings_1": {"content": "EEE", "page": 39, "level": 2}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 40, "level": 4}}, {"headings_1": {"content": "eae ;", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maintenance - Transport Equipment \n1,700. Advertising and Public Relations \\| \n\\| oe 265 Agricultural Supplies and Services \\| \n\\| \\| Other", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 40, "level": 4}}, {"headings_1": {"content": "eae ;", "page": 40, "level": 3}}, [{"headings_0": {"content": "nn", "page": 40, "level": 4}}, {"headings_1": {"content": "eae ;", "page": 40, "level": 3}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "as", "metadata": {"headings": [{"headings_0": {"content": "as", "page": 40, "level": 3}}, {"headings_1": {"content": "nn", "page": 40, "level": 4}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n477,132 Structures - Acquisition \n[NATURAL RESOURCES, 8,913,607 General Staff Salaries \n\\| Failure to obtain clearance to recruit from MoPS ENVIRONMENT, CLIMATE \n\\| \nCHANGE, LAND AND WATER \ni i MANAGEMENT \n\\| 7,000 \nFurniture and Fittings - Acquisition PRIVATE SECTOR \\| \n4,656,581 General Salaries", "metadata": {"headings": [{"headings_0": {"content": "as", "page": 40, "level": 3}}, {"headings_1": {"content": "nn", "page": 40, "level": 4}}, [{"headings_0": {"content": "as", "page": 40, "level": 3}}, {"headings_1": {"content": "nn", "page": 40, "level": 4}}], [{"headings_0": {"content": "as", "page": 40, "level": 3}}, {"headings_1": {"content": "nn", "page": 40, "level": 4}}], [{"headings_0": {"content": "as", "page": 40, "level": 3}}, {"headings_1": {"content": "nn", "page": 40, "level": 4}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Staff", "metadata": {"headings": [{"headings_0": {"content": "Staff", "page": 40, "level": 2}}, {"headings_1": {"content": "as", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nTravel inland INTEGRATED TRANSPORT \\| 30,080,000 \nGeneral Staff Salaries \nINFRASTRUCTURE AND \nSERVICES", "metadata": {"headings": [{"headings_0": {"content": "Staff", "page": 40, "level": 2}}, {"headings_1": {"content": "as", "page": 40, "level": 3}}, [{"headings_0": {"content": "Staff", "page": 40, "level": 2}}, {"headings_1": {"content": "as", "page": 40, "level": 3}}], [{"headings_0": {"content": "Staff", "page": 40, "level": 2}}, {"headings_1": {"content": "as", "page": 40, "level": 3}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "20,810,041 |", "metadata": {"headings": [{"headings_0": {"content": "20,810,041 |", "page": 40, "level": 3}}, {"headings_1": {"content": "Staff", "page": 40, "level": 2}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "General Staff Salaries \n6,000,000 \n\\| Travel inland \nTransfer to Other Government Units HUMAN CAPITAL 3,524,355,258 General Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "20,810,041 |", "page": 40, "level": 3}}, {"headings_1": {"content": "Staff", "page": 40, "level": 2}}, [{"headings_0": {"content": "20,810,041 |", "page": 40, "level": 3}}, {"headings_1": {"content": "Staff", "page": 40, "level": 2}}], [{"headings_0": {"content": "20,810,041 |", "page": 40, "level": 3}}, {"headings_1": {"content": "Staff", "page": 40, "level": 2}}], [{"headings_0": {"content": "20,810,041 |", "page": 40, "level": 3}}, {"headings_1": {"content": "Staff", "page": 40, "level": 2}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "DEVELOPMENT", "page": 40, "level": 2}}, {"headings_1": {"content": "20,810,041 |", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| 3,000,000", "metadata": {"headings": [{"headings_0": {"content": "| 3,000,000", "page": 40, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT", "page": 40, "level": 2}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Allowances (Incl. Casuals, Temporary, sitting allowances) 78 6 Welfare and Entertainment \n214 \nLitigation and related expenses", "metadata": {"headings": [{"headings_0": {"content": "| 3,000,000", "page": 40, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT", "page": 40, "level": 2}}, [{"headings_0": {"content": "| 3,000,000", "page": 40, "level": 1}}, {"headings_1": {"content": "DEVELOPMENT", "page": 40, "level": 2}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,900", "metadata": {"headings": [{"headings_0": {"content": "4,900", "page": 40, "level": 3}}, {"headings_1": {"content": "| 3,000,000", "page": 40, "level": 1}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n) Property Management Expenses", "metadata": {"headings": [{"headings_0": {"content": "4,900", "page": 40, "level": 3}}, {"headings_1": {"content": "| 3,000,000", "page": 40, "level": 1}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "221,029", "metadata": {"headings": [{"headings_0": {"content": "221,029", "page": 40, "level": 3}}, {"headings_1": {"content": "4,900", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Monitoring and Supervision of capital work 273 Travel inland", "metadata": {"headings": [{"headings_0": {"content": "221,029", "page": 40, "level": 3}}, {"headings_1": {"content": "4,900", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(7,603,303) Non-Residential Buln", "metadata": {"headings": [{"headings_0": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, {"headings_1": {"content": "221,029", "page": 40, "level": 3}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sector Conditional Grant (Non-Wage) \n11,399,173 Other Structures - Acquisition \n\\| \n\\| \nFurniture and Fittings - Acquisition \n37 \n: \nFailure to obtain clearance to recruit from MoPS", "metadata": {"headings": [{"headings_0": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, {"headings_1": {"content": "221,029", "page": 40, "level": 3}}, [{"headings_0": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, {"headings_1": {"content": "221,029", "page": 40, "level": 3}}], [{"headings_0": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, {"headings_1": {"content": "221,029", "page": 40, "level": 3}}], [{"headings_0": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, {"headings_1": {"content": "221,029", "page": 40, "level": 3}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201c|", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 40, "level": 2}}, {"headings_1": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nFailure to obtain clearance to recruit from MoPS \nFailure to obtain clearance to recruit from MoPS i \nFailure to obtain clearance to recruit from MoPS i", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 40, "level": 2}}, {"headings_1": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}, [{"headings_0": {"content": "\u201c|", "page": 40, "level": 2}}, {"headings_1": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}], [{"headings_0": {"content": "\u201c|", "page": 40, "level": 2}}, {"headings_1": {"content": "(7,603,303) Non-Residential Buln", "page": 40, "level": 5}}]], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eas", "metadata": {"headings": [{"headings_0": {"content": "eas", "page": 40, "level": 4}}, {"headings_1": {"content": "\u201c|", "page": 40, "level": 2}}], "page": 40, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12,848,530 \\| Non-Residential Buildings- Improvement \nRB General Staff Salaries \nFailure to obtain clearance to recruit from MoPS :", "metadata": {"headings": [{"headings_0": {"content": "eas", "page": 40, "level": 4}}, {"headings_1": {"content": "\u201c|", "page": 40, "level": 2}}, [{"headings_0": {"content": "eas", "page": 40, "level": 4}}, {"headings_1": {"content": "\u201c|", "page": 40, "level": 2}}]], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,538,371 Temporary, |", "metadata": {"headings": [{"headings_0": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}, {"headings_1": {"content": "eas", "page": 40, "level": 4}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee Bank \\| Charges and other Bank related costs \n7 \ntn", "metadata": {"headings": [{"headings_0": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}, {"headings_1": {"content": "eas", "page": 40, "level": 4}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ene", "metadata": {"headings": [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\| \n\\| \n48,870 i \nWater \n\\| \nMonitoring and Supervision of capital work \na \na \n\\| 210 Maintenance - Transport Equipment \n~~ PAS \\|", "metadata": {"headings": [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}, [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}], [{"headings_0": {"content": "ene", "page": 41, "level": 3}}, {"headings_1": {"content": "5,538,371 Temporary, |", "page": 41, "level": 1}}]], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[\u2014 OO", "metadata": {"headings": [{"headings_0": {"content": "[\u2014 OO", "page": 41, "level": 2}}, {"headings_1": {"content": "ene", "page": 41, "level": 3}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "re a", "metadata": {"headings": [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Maintenance - Machinery & Equipment Other than Transport Equipment PT 25,000 \nMaintenance - Other Fixed Assets \n\\| \nL \n\u2014 ; 1,002 ao u \n(Non-Wage) \n- Sector Conditional Grant \n\\_ \n\\_\\| \n7 \"Sector Development Grant receEe \\| \n4,489,600 \\| Residential Buildings - Acquisition \nNon-Residential Buildings - Acquisition 5 \n;", "metadata": {"headings": [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}, [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}], [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}], [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}], [{"headings_0": {"content": "re a", "page": 41, "level": 4}}, {"headings_1": {"content": "[\u2014 OO", "page": 41, "level": 2}}]], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Medical, Laboratory and Research & appliances - Acquisition", "metadata": {"headings": [{"headings_0": {"content": "Medical, Laboratory and Research & appliances - Acquisition", "page": 41, "level": 3}}, {"headings_1": {"content": "re a", "page": 41, "level": 4}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PUBLIC SECTOR \\| 280,700 \\| \nTravel inland", "metadata": {"headings": [{"headings_0": {"content": "Medical, Laboratory and Research & appliances - Acquisition", "page": 41, "level": 3}}, {"headings_1": {"content": "re a", "page": 41, "level": 4}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PT", "metadata": {"headings": [{"headings_0": {"content": "PT", "page": 41, "level": 1}}, {"headings_1": {"content": "Medical, Laboratory and Research & appliances - Acquisition", "page": 41, "level": 3}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n394,680,717", "metadata": {"headings": [{"headings_0": {"content": "PT", "page": 41, "level": 1}}, {"headings_1": {"content": "Medical, Laboratory and Research & appliances - Acquisition", "page": 41, "level": 3}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ls OO |", "metadata": {"headings": [{"headings_0": {"content": "Ls OO |", "page": 41, "level": 2}}, {"headings_1": {"content": "PT", "page": 41, "level": 1}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "General Staff Salaries SERED 9,000", "metadata": {"headings": [{"headings_0": {"content": "Ls OO |", "page": 41, "level": 2}}, {"headings_1": {"content": "PT", "page": 41, "level": 1}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PO ES", "metadata": {"headings": [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Workshops, Meetings and Seminars \n' \n200 \nPrinting, Stationery, Photocopying and Binding \\| ns \\|\\_ \n15,000 \nLitigation and related expenses \n\\| 737,311 Travel inland \ni \n; \n2,400 \nMaintenance - Transport Equipment \\\\ \nee \\_\\_\\_\\_\\_\\_1360,213,299 \\| Pension \nu \n62,440,496 Gratuity \n\\| \n7 \n\\| 8,202,375 \\| SalaryArrears Budgeting \nsites \nCOMMUNITY MOBILIZATION 1,060,425 General Staff Salaries \n38 \nu fe \nnd \nGOVERNANCE AND SECURITY 15,146,126 General Staff Salaries", "metadata": {"headings": [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}, [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}], [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}], [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}], [{"headings_0": {"content": "| PO ES", "page": 41, "level": 3}}, {"headings_1": {"content": "Ls OO |", "page": 41, "level": 2}}]], "page": 41, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "48,884,000", "metadata": {"headings": [{"headings_0": {"content": "48,884,000", "page": 42, "level": 2}}, {"headings_1": {"content": "| PO ES", "page": 41, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ex-Gratia for Political leaders. \n\\| \n\\_ \nTransfer to Other Government Units \n77311", "metadata": {"headings": [{"headings_0": {"content": "48,884,000", "page": 42, "level": 2}}, {"headings_1": {"content": "| PO ES", "page": 41, "level": 3}}, [{"headings_0": {"content": "48,884,000", "page": 42, "level": 2}}, {"headings_1": {"content": "| PO ES", "page": 41, "level": 3}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,266,743", "metadata": {"headings": [{"headings_0": {"content": "4,266,743", "page": 42, "level": 3}}, {"headings_1": {"content": "48,884,000", "page": 42, "level": 2}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Allowances (Incl. Casuals, Temporary, sitting allowances)", "metadata": {"headings": [{"headings_0": {"content": "4,266,743", "page": 42, "level": 3}}, {"headings_1": {"content": "48,884,000", "page": 42, "level": 2}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "18,000", "metadata": {"headings": [{"headings_0": {"content": "18,000", "page": 42, "level": 1}}, {"headings_1": {"content": "4,266,743", "page": 42, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Boards, Committees and Council Allowances \\|", "metadata": {"headings": [{"headings_0": {"content": "18,000", "page": 42, "level": 1}}, {"headings_1": {"content": "4,266,743", "page": 42, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,193", "metadata": {"headings": [{"headings_0": {"content": "1,193", "page": 42, "level": 1}}, {"headings_1": {"content": "18,000", "page": 42, "level": 1}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Welfare and Entertainment ee \\| \\| \n88,000 Travel inland \n\\| \n\\| \ni 62,340 \\| Maintenance - Transport Equipment DEVELOPMENT PLAN ~\u2014\\_\u2014\\|: 4,024,281 \nGeneral Staff Salaries \nIMPLEMENTATION \nI \nAllowances (Incl. Casuals, Temporary, sitting allowances) \\|", "metadata": {"headings": [{"headings_0": {"content": "1,193", "page": 42, "level": 1}}, {"headings_1": {"content": "18,000", "page": 42, "level": 1}}, [{"headings_0": {"content": "1,193", "page": 42, "level": 1}}, {"headings_1": {"content": "18,000", "page": 42, "level": 1}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "los", "metadata": {"headings": [{"headings_0": {"content": "los", "page": 42, "level": 4}}, {"headings_1": {"content": "1,193", "page": 42, "level": 1}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Travel inland \n52,548,347 General Staff Salaries \n\\| \n\\| 2,006 \\| \nTravel inland \n\u2018\\| 3,000,000 Maintenance Transport Equipment - \n4,195,591 General Staff Salaries [7,000,000 \n\\| \n5,006,610,081 \n\\_Appendix 1(e): Lack of performance indicators \nFailure to obtain clearance to recruit from MoPS", "metadata": {"headings": [{"headings_0": {"content": "los", "page": 42, "level": 4}}, {"headings_1": {"content": "1,193", "page": 42, "level": 1}}, [{"headings_0": {"content": "los", "page": 42, "level": 4}}, {"headings_1": {"content": "1,193", "page": 42, "level": 1}}], [{"headings_0": {"content": "los", "page": 42, "level": 4}}, {"headings_1": {"content": "1,193", "page": 42, "level": 1}}], [{"headings_0": {"content": "los", "page": 42, "level": 4}}, {"headings_1": {"content": "1,193", "page": 42, "level": 1}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "se\"", "metadata": {"headings": [{"headings_0": {"content": "se\"", "page": 42, "level": 3}}, {"headings_1": {"content": "los", "page": 42, "level": 4}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to obtain clearance to recruit from \nFailure to obtain clearance to recruit from MoPS \n\\| No. \\| Programme Budget Budget Output Out-put Activities Audit comment on Audit \n\\| \nOutput budget indicators comment on Code ta rgets \\| 1.4 \\| Renov. specific Not", "metadata": {"headings": [{"headings_0": {"content": "se\"", "page": 42, "level": 3}}, {"headings_1": {"content": "los", "page": 42, "level": 4}}, [{"headings_0": {"content": "se\"", "page": 42, "level": 3}}, {"headings_1": {"content": "los", "page": 42, "level": 4}}], [{"headings_0": {"content": "se\"", "page": 42, "level": 3}}, {"headings_1": {"content": "los", "page": 42, "level": 4}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "metadata": {"headings": [{"headings_0": {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "page": 42, "level": 3}}, {"headings_1": {"content": "se\"", "page": 42, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| development \\| Management Block Ajia PS of classrooms be at measure to \\| \n\\| \n\\| \ni \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "page": 42, "level": 3}}, {"headings_1": {"content": "se\"", "page": 42, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 42, "level": 2}}, {"headings_1": {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "page": 42, "level": 3}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "& \n; \\|", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 42, "level": 2}}, {"headings_1": {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "page": 42, "level": 3}}, [{"headings_0": {"content": "| | |", "page": 42, "level": 2}}, {"headings_1": {"content": "Human Capital ea 1 320003 \"Assets and Facilities 2 ~~ 98,000,000 | of 4 classroom The number or einen indicated nn", "page": 42, "level": 3}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ne 6", "metadata": {"headings": [{"headings_0": {"content": "ne 6", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 2}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 j \nrenovated is not stated \n100,000,000 Const. of 2-stance The specific number or \nNot indicated \\| \nDrain. Toilet Abunga \nmeasure of toilets to be", "metadata": {"headings": [{"headings_0": {"content": "ne 6", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 2}}, [{"headings_0": {"content": "ne 6", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 2}}], [{"headings_0": {"content": "ne 6", "page": 42, "level": 2}}, {"headings_1": {"content": "| | |", "page": 42, "level": 2}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "lili", "metadata": {"headings": [{"headings_0": {"content": "lili", "page": 42, "level": 1}}, {"headings_1": {"content": "ne 6", "page": 42, "level": 2}}], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PS constructed is not stated \n100,000,000 Const. of 2-stance The specific number or \nNot indicated Drain. Toilet Akangi PS \nmeasure of toilets to be \nconstructed is not stated \n44,173,000 \\| Const. of 4-stance The specific number or \nNot indicated \\| Drain. Toilet \nmeasure of \ntoilets to be \n39", "metadata": {"headings": [{"headings_0": {"content": "lili", "page": 42, "level": 1}}, {"headings_1": {"content": "ne 6", "page": 42, "level": 2}}, [{"headings_0": {"content": "lili", "page": 42, "level": 1}}, {"headings_1": {"content": "ne 6", "page": 42, "level": 2}}], [{"headings_0": {"content": "lili", "page": 42, "level": 1}}, {"headings_1": {"content": "ne 6", "page": 42, "level": 2}}], [{"headings_0": {"content": "lili", "page": 42, "level": 1}}, {"headings_1": {"content": "ne 6", "page": 42, "level": 2}}]], "page": 42, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ll Acutkumu PS", "metadata": {"headings": [{"headings_0": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}, {"headings_1": {"content": "lili", "page": 42, "level": 1}}], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "constructed is not stated", "metadata": {"headings": [{"headings_0": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}, {"headings_1": {"content": "lili", "page": 42, "level": 1}}], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sd", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100,000,000 Const. of 2-stance The specific number or \nNot indicated \n\\| \n\\| \nDrain.Toilet Alebere \nmeasure of toilets to be \nPS \nconstructed is not stated \n\\| \n\\| \n98,000,000.00 Renov. of 4 classroom The specific number or \nNot indicated \\| \n\\| Block at Aromo PS \nmeasure of classrooms to be \n: \n\\| \nrenovated is not stated \n\\| \n80,000,000.00 \\| Renov. of 3 classroom The specific number or \nNot indicated \n2 \nBlock at Abolet PS \nmeasure of classrooms to be \nrenovated is not stated \\| \n98,000,000.00 \\| Renov. of 4 classroom The specific number or \nNot indicated \n\\| Block at Atimikoma PS \nmeasure \nof classrooms to be renovated is not stated \n54,000,000.00 classroom \\| Renov. of 2 \nThe specific number or \nNot indicated \nBlock at Awirao PS \nmeasure of classrooms to be \nrenovated is not stated \n54,000,000 Renov.2 classroom The specific number or \nNot indicated \nBlock with offices at \nmeasure of classrooms to be \nAyito PS \nrenovated is not stated \nast \n12-Human Capital 320165 Primary Health care 326,000,000 Supply of Medical The specific number of \nNot indicated \nDevelopment services Equipment equipment to be supplied has not been stated", "metadata": {"headings": [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}, [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}], [{"headings_0": {"content": "sd", "page": 43, "level": 5}}, {"headings_1": {"content": "ll Acutkumu PS", "page": 43, "level": 5}}]], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "metadata": {"headings": [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Transport District \n40,000,000 of culverts No, because the of Not indicated , \nInfrastructure And \nCommunity Access Road \nculverts to be supplied is not \n' Services i Maintenance stated u \nTotal \n\\_ es ei \ntee \nnd", "metadata": {"headings": [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}, [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}], [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}], [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}], [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}], [{"headings_0": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, {"headings_1": {"content": "sd", "page": 43, "level": 5}}]], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 1(f) : Implementation of Outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No. Program Sub-program PIAP-out \nBudget Output Total Out-put Total No Number of fully \nexpenditure activities in implemented \ni \nUGX '000\u201d the out-put activities \n' 1 Human Capitd Education,Sports \\| Bu \\| \n. \n\\| \\| \\| Se \n1205010802-Basic Requirements nu \nand Assets and Facilities 1,637,314,465 \n10 \n\\| Management and skills \n\\| \nMinimum standards met by schools \nManagement \ni \nand training institutions \n40 \n\\| 2 \\| Agro-Industrialization Institutional 01041202-Farmers sensitised on Farmer mobilisation 88,629,849 4 \n4 \ni \n; \nStrengthening and productivity enhancement \nand \nsensitisation \n\\| \n\\| \n\\| \\| \\| Coordination technologies \n\\| \\| \n3 Human", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}, [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}], [{"headings_0": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, {"headings_1": {"content": "09-Integrated 260002 | Urban and supplly \u2014 specific", "page": 43, "level": 2}}]], "page": 43, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital E", "metadata": {"headings": [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| Population Health, . ~ 1203011403-Reduced morbidity \nand Primary Health care 5,516,400,478 15 \\| 14 \\| \ni Development \nSafety and \nmortality due to HIV/AIDS, TB and services \n\\| \nManagement \nmalaria and other communicable diseases: \n\\| Integrated Transport Transport Asset 09040106-Community access & District Urban and 496,161,618 13 \n13 \n, \nInfrastructure And Management feeder roads constructed & Community Access \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}, [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}], [{"headings_0": {"content": "Capital E", "page": 44, "level": 3}}, {"headings_1": {"content": "Appendix 1(f) : Implementation of Outputs", "page": 43, "level": 2}}]], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "L Services .", "metadata": {"headings": [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "maintained to facilitate market \nRoad Maintenance \naccess \n\\| \\| \n\\| Natural Resources, u Water Resources 06010108-Improved \nwater use and 1,423,221,456 \\| 28 27 \nPlanning \\| \n\\| \nEnvironment, Climate Management \nefficiency for increased productivity \nBudgeting services \n\u0131 \n\\| Change, Land And \nin water consumptive programmes \nWater \n(agro-industrialization, \n: \nmanufacturing, mineral \\| \\| \ndevelopment). \n\\| \n\"6 \\| Natural Resources, \nWater Resources 06010108-Improved water use Capacity 190,607,182 19 19 \nEnvironment, Climate Management \nChange, Land And \nefficiency for increased productivity Strengthening in water consumptive programmes \nWater \\| (agro-industrialization, \n\u2014\u2014\u2014 manufacturing, mineral development). \nne ee Te Se er \nAppendix 2(a): Utilization of wage per department \n\\| Department \u201e\\_\\_Approved Budget Supplementary Budget", "metadata": {"headings": [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}, [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}], [{"headings_0": {"content": "L Services .", "page": 44, "level": 2}}, {"headings_1": {"content": "Capital E", "page": 44, "level": 3}}]], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Unspent", "metadata": {"headings": [{"headings_0": {"content": "Unspent", "page": 44, "level": 2}}, {"headings_1": {"content": "L Services .", "page": 44, "level": 2}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Balance", "metadata": {"headings": [{"headings_0": {"content": "Balance", "page": 44, "level": 8}}, {"headings_1": {"content": "Unspent", "page": 44, "level": 2}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \\_ \\| \\| 394,680,717 \\_ \\_ \\| \n\\| Administration 1,073,268,723 27,000,000 1,100,268,723 1,100,268,723 705,588,006 \\_ \nCommunity Based 101,972,400 \n101,972,400 101,972,400 100,911,975 1,060,425", "metadata": {"headings": [{"headings_0": {"content": "Balance", "page": 44, "level": 8}}, {"headings_1": {"content": "Unspent", "page": 44, "level": 2}}, [{"headings_0": {"content": "Balance", "page": 44, "level": 8}}, {"headings_1": {"content": "Unspent", "page": 44, "level": 2}}], [{"headings_0": {"content": "Balance", "page": 44, "level": 8}}, {"headings_1": {"content": "Unspent", "page": 44, "level": 2}}]], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Education 13,134,703,791", "metadata": {"headings": [{"headings_0": {"content": "Education 13,134,703,791", "page": 44, "level": 2}}, {"headings_1": {"content": "Balance", "page": 44, "level": 8}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Finance 111,720,658 \u201852,548,347 \n\\| \\|16426800", "metadata": {"headings": [{"headings_0": {"content": "Education 13,134,703,791", "page": 44, "level": 2}}, {"headings_1": {"content": "Balance", "page": 44, "level": 8}}, [{"headings_0": {"content": "Education 13,134,703,791", "page": 44, "level": 2}}, {"headings_1": {"content": "Balance", "page": 44, "level": 8}}]], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|- 116426900 164,269,000", "metadata": {"headings": [{"headings_0": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}, {"headings_1": {"content": "Education 13,134,703,791", "page": 44, "level": 2}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n[Heath 4,346, 751,324", "metadata": {"headings": [{"headings_0": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}, {"headings_1": {"content": "Education 13,134,703,791", "page": 44, "level": 2}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "metadata": {"headings": [{"headings_0": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}, {"headings_1": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n41 \nNatural Resources", "metadata": {"headings": [{"headings_0": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}, {"headings_1": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}, [{"headings_0": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}, {"headings_1": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}], [{"headings_0": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}, {"headings_1": {"content": "|- 116426900 164,269,000", "page": 44, "level": 3}}]], "page": 44, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "192,511,332 52,423,891 |", "metadata": {"headings": [{"headings_0": {"content": "192,511,332 52,423,891 |", "page": 45, "level": 3}}, {"headings_1": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "244,935,223 2 244,935,223 236,021,616 8,913,607. I \n\\| \nPlanning 67,130,000 67,130,000 67,130,000 63,105,719 4,024,281 Production and 1,337,621,365 446,762,723 1,784,384,088 1,784,384,087 338,908,607", "metadata": {"headings": [{"headings_0": {"content": "192,511,332 52,423,891 |", "page": 45, "level": 3}}, {"headings_1": {"content": "| Internal Audit 29,611,000 | 29,611,00 |2961100 25,415,409 4105591", "page": 44, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Marketin", "metadata": {"headings": [{"headings_0": {"content": "| Marketin", "page": 45, "level": 3}}, {"headings_1": {"content": "192,511,332 52,423,891 |", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Engineering", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 45, "level": 5}}, {"headings_1": {"content": "| Marketin", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ \nRoads and 74,191,000 53,156,218 127,347,218 127,347,218 0 \\| \n\\_\\_ \n\\_ \nStatutory bodies \\| 191,255,000 \nZe \nTrade, Industry and 27,277,000", "metadata": {"headings": [{"headings_0": {"content": "Engineering", "page": 45, "level": 5}}, {"headings_1": {"content": "| Marketin", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "27,277,000", "metadata": {"headings": [{"headings_0": {"content": "27,277,000", "page": 45, "level": 3}}, {"headings_1": {"content": "Engineering", "page": 45, "level": 5}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Local Development", "metadata": {"headings": [{"headings_0": {"content": "Local Development", "page": 45, "level": 2}}, {"headings_1": {"content": "27,277,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\_", "metadata": {"headings": [{"headings_0": {"content": "Local Development", "page": 45, "level": 2}}, {"headings_1": {"content": "27,277,000", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Water", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 45, "level": 3}}, {"headings_1": {"content": "Local Development", "page": 45, "level": 2}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\| 44,845,000 \\| 45,484,671 \\| 90,329,671", "metadata": {"headings": [{"headings_0": {"content": "Water", "page": 45, "level": 3}}, {"headings_1": {"content": "Local Development", "page": 45, "level": 2}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "33,773,413_", "metadata": {"headings": [{"headings_0": {"content": "33,773,413_", "page": 45, "level": 3}}, {"headings_1": {"content": "Water", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| \nGrand Total \\| 20,418,806,935 1,922,840,814 22,341,647,749 17,889,395,530 4,452,252,216 \\_ \n1\u00b0 Appendix 3: \nIrregularities in allocation", "metadata": {"headings": [{"headings_0": {"content": "33,773,413_", "page": 45, "level": 3}}, {"headings_1": {"content": "Water", "page": 45, "level": 3}}, [{"headings_0": {"content": "33,773,413_", "page": 45, "level": 3}}, {"headings_1": {"content": "Water", "page": 45, "level": 3}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Category", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 45, "level": 3}}, {"headings_1": {"content": "33,773,413_", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Descriptio Approv Ideal Actual \nExpenditure Expen Variance (%) Remarks \nn ed allocat budget s diture \ni \\| budget ion Allocati alloca (%) on (%) tion L", "metadata": {"headings": [{"headings_0": {"content": "Category", "page": 45, "level": 3}}, {"headings_1": {"content": "33,773,413_", "page": 45, "level": 3}}, [{"headings_0": {"content": "Category", "page": 45, "level": 3}}, {"headings_1": {"content": "33,773,413_", "page": 45, "level": 3}}], [{"headings_0": {"content": "Category", "page": 45, "level": 3}}, {"headings_1": {"content": "33,773,413_", "page": 45, "level": 3}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(%)", "metadata": {"headings": [{"headings_0": {"content": "(%)", "page": 45, "level": 3}}, {"headings_1": {"content": "Category", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| (B) (6) (H)=( (D=(C-H) |", "metadata": {"headings": [{"headings_0": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}, {"headings_1": {"content": "(%)", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}, {"headings_1": {"content": "(%)", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "G/F)", "metadata": {"headings": [{"headings_0": {"content": "G/F)", "page": 45, "level": 3}}, {"headings_1": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| i \n\\| \nRWSSG PCT \\| \\| \\_ \\_ \\| New that \ncapital developments \\| \nI Minimum of 116,000, \n51 4 \nActual budget allocation was lower by \n\\| includes and \nwater sanitation 65% 000 \n10% \n\\|", "metadata": {"headings": [{"headings_0": {"content": "G/F)", "page": 45, "level": 3}}, {"headings_1": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}, [{"headings_0": {"content": "G/F)", "page": 45, "level": 3}}, {"headings_1": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}], [{"headings_0": {"content": "G/F)", "page": 45, "level": 3}}, {"headings_1": {"content": "| (B) (6) (H)=( (D=(C-H) |", "page": 45, "level": 6}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "facilities", "metadata": {"headings": [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "eam \nBe ae \n\\| \\| \n\\| \nRehabilitation of water facilities Maximum of 45,000,0 4 19 Ok \n\\| Investment servicing costs \nMaximum of 50,091,0 \n10% 32 10% \\| \nTotal RWSSG", "metadata": {"headings": [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}, [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}], [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}], [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}], [{"headings_0": {"content": "facilities", "page": 45, "level": 3}}, {"headings_1": {"content": "G/F)", "page": 45, "level": 3}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ 211,091, \\| \n032 \\| \ni \n\\| 209,743,321 \\_ \n) \nActual Budget allocation was higher than the ideal allocation by 14% \nES", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}, [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}], [{"headings_0": {"content": "(A)", "page": 45, "level": 3}}, {"headings_1": {"content": "facilities", "page": 45, "level": 3}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 45, "level": 1}}, {"headings_1": {"content": "(A)", "page": 45, "level": 3}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Saige", "metadata": {"headings": [{"headings_0": {"content": "Saige", "page": 45, "level": 1}}, {"headings_1": {"content": "ed", "page": 45, "level": 1}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PWSG \u2014 PO", "metadata": {"headings": [{"headings_0": {"content": "Saige", "page": 45, "level": 1}}, {"headings_1": {"content": "ed", "page": 45, "level": 1}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | |", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "Saige", "page": 45, "level": 1}}], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| New capital developmentsthat Minimum of \n124,091, Min. 15 114,117,800 91 Ok \\| \n\\| \nincludes water and sanitation 85% 032 85% \nfacilities \n42 \n[Investment servicing costs \u2018\\| Maxim", "metadata": {"headings": [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "Saige", "page": 45, "level": 1}}, [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "Saige", "page": 45, "level": 1}}], [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "Saige", "page": 45, "level": 1}}], [{"headings_0": {"content": "| | |", "page": 45, "level": 1}}, {"headings_1": {"content": "Saige", "page": 45, "level": 1}}]], "page": 45, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Max.", "metadata": {"headings": [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n15% \n\\| \nTotal PWSG \\| \n11,663,000 No budget provision \\| \nAppendix 4: Expenditure categories for the complimentary \nservices lumped on item code 227001 \nInvoice Number Payment EFT / Check Description \nDistribution \nDate ; Number \nAmount", "metadata": {"headings": [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}, [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}], [{"headings_0": {"content": "Max.", "page": 46, "level": 8}}, {"headings_1": {"content": "| | |", "page": 45, "level": 1}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "submission of report \\| 227001 600 and \n\\| \\| for quarter four \nPDN/JAN23/07 \n\\| 06/01/2023 I 3137828 \\| Request \nfor UGIFT funds to facilitate conducting advertisement and communication to \n227001 \\| 2,000,000 \nfarmers and bidders /suppliers for Q2. \n\\| \\| \n\\| \nPDN/JAN23/17 : 27/01/2023 \n3430712 Request for fund to facilitate Quarterly Review Meeting for Micro Scale Irrigation projects 227001", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}, [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}], [{"headings_0": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, {"headings_1": {"content": "Max.", "page": 46, "level": 8}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "996,000", "metadata": {"headings": [{"headings_0": {"content": "996,000", "page": 46, "level": 3}}, {"headings_1": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| for quarter two", "metadata": {"headings": [{"headings_0": {"content": "996,000", "page": 46, "level": 3}}, {"headings_1": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}, [{"headings_0": {"content": "996,000", "page": 46, "level": 3}}, {"headings_1": {"content": "PDN/JUN23/42 | 15/06/2023] 5886364 | Request for UGIFT Funds to facilitate organizing, documentation", "page": 46, "level": 3}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDNNUND3/178 28/06/2023", "metadata": {"headings": [{"headings_0": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, {"headings_1": {"content": "996,000", "page": 46, "level": 3}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6432988 Request for funds to facilitate travel to Police in Ogur to submit copies of vouchers under 227001 \n324,000 \\| \\| \\| \\| \\| \\| investigations \\| \nPDN/JUN23/25 \\| 15/06/2023 \\| \n5898921 Request for funds to facilitate design of license for irritrack software for micro scale \n\u0131 227001 700,000 \ni \\| irrigation. \\\\ \nPDN/MAY23/31 ~ \\| 17/05/2023. \\| \n5306808 Request for funds to", "metadata": {"headings": [{"headings_0": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, {"headings_1": {"content": "996,000", "page": 46, "level": 3}}, [{"headings_0": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, {"headings_1": {"content": "996,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, {"headings_1": {"content": "996,000", "page": 46, "level": 3}}], [{"headings_0": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, {"headings_1": {"content": "996,000", "page": 46, "level": 3}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "facilitate", "metadata": {"headings": [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "technical backstopping visits for farmers during micro scale 227001 \n5,058,000 \nPDN/MAY23/46 \\| 17/05/2023 \\| \\| \n\\| PDN/JUN23/154 28/06/2023 \n\\| \nirrigation projects for Q3. \n5304273 Request for funds to facilitate data collection of farmers practicing irrigation and actively 227001 \n3,267,000 \ninto agriculture production farmer group awareness. , \n5898921 \na \nRequest for UGIFT Microscale Irrigation Funds to facilitate registration for Engineering \n227001 1,200,000 \nRegistration Board, ERB fourth \n6438891 Request for Agri Ext. funds -travel inland to facilitate UgIFT irritract data collections and 227001 \n3,677,850 \ntraining by extension officers \nPDN/MAY23/70 17/05/2023 \n\\| 5299165 Request for \nfunds to facilitate test pumping of BOREHOLES at 2 identified demositesto \n227001 3,000,000 \nascertain its yield parameters prior to insallation for Q1.", "metadata": {"headings": [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}, [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}], [{"headings_0": {"content": "facilitate", "page": 46, "level": 8}}, {"headings_1": {"content": "| PDNNUND3/178 28/06/2023", "page": 46, "level": 5}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee |", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 46, "level": 2}}, {"headings_1": {"content": "facilitate", "page": 46, "level": 8}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20/01/2023 \n3233863 Request for UGIFT Funds to facilitate 50 farmer field visit to phase 1 district for second \n227001 2,000,000 \nquarter", "metadata": {"headings": [{"headings_0": {"content": "ee |", "page": 46, "level": 2}}, {"headings_1": {"content": "facilitate", "page": 46, "level": 8}}, [{"headings_0": {"content": "ee |", "page": 46, "level": 2}}, {"headings_1": {"content": "facilitate", "page": 46, "level": 8}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| /", "metadata": {"headings": [{"headings_0": {"content": "| /", "page": 46, "level": 3}}, {"headings_1": {"content": "ee |", "page": 46, "level": 2}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= 20/01/2023", "metadata": {"headings": [{"headings_0": {"content": "| /", "page": 46, "level": 3}}, {"headings_1": {"content": "ee |", "page": 46, "level": 2}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 46, "level": 1}}, {"headings_1": {"content": "| /", "page": 46, "level": 3}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDN/JAN23/13 \n3233863 Request for UGIFT Funds to facilitate awareness meeting and training on Micro scale \n227001 3,705,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "__", "page": 46, "level": 1}}, {"headings_1": {"content": "| /", "page": 46, "level": 3}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Irrigation Project", "metadata": {"headings": [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDN/JUN234/156 \n\\| 28/06/2023 for 6435758 Requestfor funds to conduct political monitoring for projects in production depatrment \n227001 2,226,000 \nfirst quarter by Prdn.comm \\| \n\\| PDN/DEC22/62 \\| 28/12/2022 \\| Request for UGIFT funds to facilitate organising, documentation and submission of reports 227001 \n1,480,000 \n43 \ni \nPDN/JAN23/12 20/01/2023 3233863 \\| \nRequest for UGIFT Funds for identication and Data collection of farmers practicing \n227001 3,300,000 \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}, [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Irrigation Project", "page": 46, "level": 4}}, {"headings_1": {"content": "__", "page": 46, "level": 1}}]], "page": 46, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 47, "level": 1}}, {"headings_1": {"content": "| Irrigation Project", "page": 46, "level": 4}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PON/DECZ2/06 2271372022 |", "metadata": {"headings": [{"headings_0": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "irrigation and actively into agriculture production, farmer group awareness and record expression of interest \n3092046 Request for funds to facilitate submission of progress report for Q2 \n227001 110,000 \\_ \n\\| PDN/MAY23/71 \\| 17/05/2023 \n5302603 Request for funds to facilitate Test Pumping of BOREHOLES at the 2 identified demo sites 227001", "metadata": {"headings": [{"headings_0": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}, [{"headings_0": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}, {"headings_1": {"content": "| |", "page": 47, "level": 1}}]], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,000,000", "metadata": {"headings": [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "cheneaeie to ascertain its yield parameters prior to installation. \n\\| Eee \nPDN/MAY23/17 17/05/2023 \n5314639 Request for funds facilitate to \nmonitoring and evaluation of Micro scale irrigation projects 227001 2,825,000 \\| for quarter 3 \nPDN/DEC22/05 submission ) 22/12/2022 3101588 Request for funds to facilitate of progress report for Q2 \n227001 980,000 \\| \nPDN/JAN23.18 \n\\| 27/01/2023 ~ 3417146 \\| \nRequest for funds for conducting environmental and social safeguards at the selected \n227001 1,000,000 : \ndemo sites for quarter one \ni \n\\| ee 5872848 Request \n\\| PDN/JUN23/21 \nforUGIFT funds to facilitate Training on appropriate soil water conservation \\| 227001", "metadata": {"headings": [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}, [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}], [{"headings_0": {"content": "3,000,000", "page": 47, "level": 3}}, {"headings_1": {"content": "PON/DECZ2/06 2271372022 |", "page": 47, "level": 4}}]], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,598,650", "metadata": {"headings": [{"headings_0": {"content": "1,598,650", "page": 47, "level": 3}}, {"headings_1": {"content": "3,000,000", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": ", \n5 5 irrigation techniques", "metadata": {"headings": [{"headings_0": {"content": "1,598,650", "page": 47, "level": 3}}, {"headings_1": {"content": "3,000,000", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDN/JAN23/09 | 20/01/2023", "metadata": {"headings": [{"headings_0": {"content": "PDN/JAN23/09 | 20/01/2023", "page": 47, "level": 4}}, {"headings_1": {"content": "1,598,650", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3233863 Request for UGIFT Funds to facilitate field visit to phase 1 district for second quarter \n227001 2,660,000", "metadata": {"headings": [{"headings_0": {"content": "PDN/JAN23/09 | 20/01/2023", "page": 47, "level": 4}}, {"headings_1": {"content": "1,598,650", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDN/MAY23/129 |", "metadata": {"headings": [{"headings_0": {"content": "PDN/MAY23/129 |", "page": 47, "level": 3}}, {"headings_1": {"content": "PDN/JAN23/09 | 20/01/2023", "page": 47, "level": 4}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15/06/2023", "metadata": {"headings": [{"headings_0": {"content": "15/06/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "PDN/MAY23/129 |", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5878802 Reqyest for UGIFT Funds to facilitate monitoring and evaluation of Micro scale irrigation \n227001 2,828,000 i \n\\| \n\\\\ i)", "metadata": {"headings": [{"headings_0": {"content": "15/06/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "PDN/MAY23/129 |", "page": 47, "level": 3}}, [{"headings_0": {"content": "15/06/2023", "page": 47, "level": 3}}, {"headings_1": {"content": "PDN/MAY23/129 |", "page": 47, "level": 3}}]], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "N/JUN23/33", "metadata": {"headings": [{"headings_0": {"content": "N/JUN23/33", "page": 47, "level": 1}}, {"headings_1": {"content": "15/06/2023", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[ \n\\_ PDN/JAN23/10 20/01/2023 \\| \nPDN/MAY23/47 17/05/2023 \\| \nprojects for quarter two \\| \n5886364 Request for UGIFT Funds to facilitate technical backstopping visits on micro scale \n227001 330,000 irrigation projects for Quarter four \n3233863 \\| facilitate \nRequest for UGIFT Funds to \nbenchmarking visit to phase 1 district for ECOLOGY \\| 227001 4,275,000 sourcing and learning experiental visit for micro scale irrigation for first quarter \n5302603 Request for funds to facilitate , organisation , documentation and submission of reports \n\\| \n227001 2,459,500 \\| for QTR 3 \nPDN/JUN23/22 15/06/2023 5886364 Request forUGIFT funds to facilitate Training on appropriate soil water conservation 227001 \\| \n220,000 \n, \n, \nee irrigation techniques \nea", "metadata": {"headings": [{"headings_0": {"content": "N/JUN23/33", "page": 47, "level": 1}}, {"headings_1": {"content": "15/06/2023", "page": 47, "level": 3}}, [{"headings_0": {"content": "N/JUN23/33", "page": 47, "level": 1}}, {"headings_1": {"content": "15/06/2023", "page": 47, "level": 3}}], [{"headings_0": {"content": "N/JUN23/33", "page": 47, "level": 1}}, {"headings_1": {"content": "15/06/2023", "page": 47, "level": 3}}], [{"headings_0": {"content": "N/JUN23/33", "page": 47, "level": 1}}, {"headings_1": {"content": "15/06/2023", "page": 47, "level": 3}}]], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PDN/JAN23/06", "metadata": {"headings": [{"headings_0": {"content": "| PDN/JAN23/06", "page": 47, "level": 3}}, {"headings_1": {"content": "N/JUN23/33", "page": 47, "level": 1}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "06/01/2023 \n3138482 Request for UGIFT funds to faciliate monitoring and evaluation of micro scale irrigation 227001 \n2,825,000 \n\\| projects for Q2. \nPDN/JUN23/41 [\\| See 5898921 \\| \nRequest for UGIFT Funds to facilitate organizing, documentation and submission of report 227001", "metadata": {"headings": [{"headings_0": {"content": "| PDN/JAN23/06", "page": 47, "level": 3}}, {"headings_1": {"content": "N/JUN23/33", "page": 47, "level": 1}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,080,000 |", "metadata": {"headings": [{"headings_0": {"content": "2,080,000 |", "page": 47, "level": 3}}, {"headings_1": {"content": "| PDN/JAN23/06", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| for quarter four", "metadata": {"headings": [{"headings_0": {"content": "2,080,000 |", "page": 47, "level": 3}}, {"headings_1": {"content": "| PDN/JAN23/06", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDN/JUN23/32 15/06/2023 |", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\| T\u2014 \n5898921 Request for UGIFT Funds to facilitate technical backstopping visits on micro scale \n\\| 227001 \\| 3,030,000 irrigation projects for Quarter four \nTotal \n63,265,000 \n44 \nA \nppendix", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}, [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}], [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}], [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}]], "page": 47, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Delayed disbursement", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SN = Vote, Parish ps SACCO Name \nTotal PRF received (2021/2022 & Total Disbursements %age \nRemarks \nAmi nn \u2014\u2014 a nn nme \n2022/2023) sans) ER mn", "metadata": {"headings": [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}, [{"headings_0": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, {"headings_1": {"content": "2,080,000 |", "page": 47, "level": 3}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "u = (B/A", "metadata": {"headings": [{"headings_0": {"content": "u = (B/A", "page": 48, "level": 2}}, {"headings_1": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a A \nLira \\| Orit", "metadata": {"headings": [{"headings_0": {"content": "u = (B/A", "page": 48, "level": 2}}, {"headings_1": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}, [{"headings_0": {"content": "u = (B/A", "page": 48, "level": 2}}, {"headings_1": {"content": "PDN/JUN23/32 15/06/2023 |", "page": 47, "level": 3}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "111,784,032", "metadata": {"headings": [{"headings_0": {"content": "111,784,032", "page": 48, "level": 8}}, {"headings_1": {"content": "u = (B/A", "page": 48, "level": 2}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Agweng Agweng Ward \u2014 Agweng \nLira \\| \\| Orit=Agweng \\|", "metadata": {"headings": [{"headings_0": {"content": "111,784,032", "page": 48, "level": 8}}, {"headings_1": {"content": "u = (B/A", "page": 48, "level": 2}}, [{"headings_0": {"content": "111,784,032", "page": 48, "level": 8}}, {"headings_1": {"content": "u = (B/A", "page": 48, "level": 2}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "111,784,032 re Be]", "metadata": {"headings": [{"headings_0": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032", "page": 48, "level": 8}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \na", "metadata": {"headings": [{"headings_0": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032", "page": 48, "level": 8}}, [{"headings_0": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032", "page": 48, "level": 8}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[iR", "metadata": {"headings": [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\| Aromo\\_ + \\_ \\| Otara Otara = \n111,784,032\\{ \u2014 0) \n\\| Acutkumu Acutkumu Ayami 111,784,032 LIT un \\| \nOgur. Ogur -Ogur 111,784,032 u Alworo \\_\\_\\_\\| Alworo-Amach T.C \\_ ee \n\\| \nOnyakede -Amach an Obot - Barr 111,784,032 \n\\_ Olilo - Itek \n\\_\\_\\| Abutoadi Abutoadi - Wiodyek \\|", "metadata": {"headings": [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}, [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}], [{"headings_0": {"content": "[iR", "page": 48, "level": 3}}, {"headings_1": {"content": "111,784,032 re Be]", "page": 48, "level": 3}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix he", "metadata": {"headings": [{"headings_0": {"content": "Appendix he", "page": 48, "level": 2}}, {"headings_1": {"content": "[iR", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendix he", "page": 48, "level": 2}}, {"headings_1": {"content": "[iR", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Unlicensed \\| pa", "metadata": {"headings": [{"headings_0": {"content": "Appendix he", "page": 48, "level": 2}}, {"headings_1": {"content": "[iR", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN. Vote Name ate Dane \n01 Lira \\_\\_\\| Orit \u201e\\| \n\\| Agweng \\| Ward Arpiene Agweng \\| \n; \n02 Lira \nWard \u2014 T.C No \n\\|03 \\|lia\\_\\_\\_ \\|Otara\\_ Otara \u2014 Aromo \\| \n\\| Acutkumu Acutkumu - Ayami\\_", "metadata": {"headings": [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}, [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}], [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}], [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}], [{"headings_0": {"content": "SACCOs", "page": 48, "level": 3}}, {"headings_1": {"content": "Appendix he", "page": 48, "level": 2}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "opm", "metadata": {"headings": [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\| \n\\| \n\\| Ogur Ogur -Ogur No 05 1 \\_\\_\\| \n06 Lira\\_\\_\\_\\_\\_\\_\\| Alworo Alworo-Amach T.C No \n' \\| \\| \\| \\_\\_ Lira Onyakede Onyakede -Amach No", "metadata": {"headings": [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}, [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}], [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}], [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}], [{"headings_0": {"content": "opm", "page": 48, "level": 3}}, {"headings_1": {"content": "SACCOs", "page": 48, "level": 3}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Obot |", "metadata": {"headings": [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Barr", "metadata": {"headings": [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Hee Olilo Olilo Itek - \n\\| \\| \\| \ne \nAbutoadi Abutoadi - Wiodyek Appendix 7: wealth ranking of households \n~ \\| \n\"\\| Vote Name \\| Parish Was wealth No. of No. of villages \u2014\\_ Name ranking carried villages were wealth \\| \nout at parish \nranking was \n7 [EVE? \u201ecarried out 7 Era, Orit: \nu u [ves \n45 \n111,784,032 \\_\\_58,000,000 \\| \n111,784,032 \nAgweng Yes EP Otara Yes ja, te, \\| 4. Lira \\\\ Yes \n\\| Acutkumu [2 \\| 1", "metadata": {"headings": [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}, [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}]], "page": 48, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Lira \\| \\|\n6. Lira ea a 0 \\|\n7. \\| Lira", "metadata": {"headings": [{"headings_0": {"content": "| Obot |", "page": 48, "level": 3}}, {"headings_1": {"content": "opm", "page": 48, "level": 3}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "le", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 49, "level": 4}}, {"headings_1": {"content": "| Obot |", "page": 48, "level": 3}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 49, "level": 4}}, {"headings_1": {"content": "| Obot |", "page": 48, "level": 3}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. \\| ne", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 49, "level": 4}}, {"headings_1": {"content": "| Obot |", "page": 48, "level": 3}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Lira \u2018\\| Obot a", "metadata": {"headings": [{"headings_0": {"content": "le", "page": 49, "level": 4}}, {"headings_1": {"content": "| Obot |", "page": 48, "level": 3}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Abutoadi =", "metadata": {"headings": [{"headings_0": {"content": "Abutoadi =", "page": 49, "level": 4}}, {"headings_1": {"content": "le", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 8: selection and implement prioritized/flaqship projects \n\\| SN \\| Vote \\| Parish Name of List of Are the flagship projects How \nmany many many \nNumber of How of the How of the \\| Name \\| Name SACCO flagship consistent with the enterprises are PDM enterprises are farming enterprises \\| \nSacco per priority commodities implementing enterprises farming from the priority are", "metadata": {"headings": [{"headings_0": {"content": "Abutoadi =", "page": 49, "level": 4}}, {"headings_1": {"content": "le", "page": 49, "level": 4}}, [{"headings_0": {"content": "Abutoadi =", "page": 49, "level": 4}}, {"headings_1": {"content": "le", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LSACCO", "metadata": {"headings": [{"headings_0": {"content": "LSACCO", "page": 49, "level": 4}}, {"headings_1": {"content": "Abutoadi =", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nsel by the 16? lagship pivieets, enterprises eS Tr ret ee \nL \\_ \u2014 \n\\| \nins", "metadata": {"headings": [{"headings_0": {"content": "LSACCO", "page": 49, "level": 4}}, {"headings_1": {"content": "Abutoadi =", "page": 49, "level": 4}}, [{"headings_0": {"content": "LSACCO", "page": 49, "level": 4}}, {"headings_1": {"content": "Abutoadi =", "page": 49, "level": 4}}], [{"headings_0": {"content": "LSACCO", "page": 49, "level": 4}}, {"headings_1": {"content": "Abutoadi =", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Lira MAIZE 0 18 18 0 \\|", "metadata": {"headings": [{"headings_0": {"content": "LSACCO", "page": 49, "level": 4}}, {"headings_1": {"content": "Abutoadi =", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| Agweng PIGGERY", "metadata": {"headings": [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "POULTRY : i \n\\| \nC7 oO 7m aul m m \n4 \nAgweng \\| CASSAVA \\_ \na \\_ Agweng MAIZE No \\| Ward PIGGERY \n- \nAgweng T.C POULTRY FRUIT", "metadata": {"headings": [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}, [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}], [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}], [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}], [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}], [{"headings_0": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, {"headings_1": {"content": "LSACCO", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COFFEE \nFISH FARMING \n\u2014 \nBEANS CASSAVA", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}], [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}], [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. lira \\| Otara \u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n. \\| wh Otara \nNo", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}, [{"headings_0": {"content": "\u2014\u2014", "page": 49, "level": 4}}, {"headings_1": {"content": "| Agweng PIGGERY", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "En Aromo PIGGERY", "metadata": {"headings": [{"headings_0": {"content": "En Aromo PIGGERY", "page": 49, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 49, "level": 4}}], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \nPOULTRY \\| \nFRUIT \n46", "metadata": {"headings": [{"headings_0": {"content": "En Aromo PIGGERY", "page": 49, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 49, "level": 4}}, [{"headings_0": {"content": "En Aromo PIGGERY", "page": 49, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 49, "level": 4}}]], "page": 49, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "gt", "metadata": {"headings": [{"headings_0": {"content": "gt", "page": 50, "level": 3}}, {"headings_1": {"content": "En Aromo PIGGERY", "page": 49, "level": 1}}], "page": 50, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aS", "metadata": {"headings": [{"headings_0": {"content": "aS", "page": 50, "level": 4}}, {"headings_1": {"content": "gt", "page": 50, "level": 3}}], "page": 50, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lv", "metadata": {"headings": [{"headings_0": {"content": "Lv", "page": 50, "level": 8}}, {"headings_1": {"content": "aS", "page": 50, "level": 4}}], "page": 50, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON \n8", "metadata": {"headings": [{"headings_0": {"content": "Lv", "page": 50, "level": 8}}, {"headings_1": {"content": "aS", "page": 50, "level": 4}}, [{"headings_0": {"content": "Lv", "page": 50, "level": 8}}, {"headings_1": {"content": "aS", "page": 50, "level": 4}}]], "page": 50, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 51, "level": 8}}, {"headings_1": {"content": "Lv", "page": 50, "level": 8}}], "page": 51, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON", "metadata": {"headings": [{"headings_0": {"content": "ON", "page": 51, "level": 8}}, {"headings_1": {"content": "Lv", "page": 50, "level": 8}}], "page": 51, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sood}", "metadata": {"headings": [{"headings_0": {"content": "Sood}", "page": 51, "level": 3}}, {"headings_1": {"content": "ON", "page": 51, "level": 8}}], "page": 51, "document_name": "Lira District Local Government Report of the Auditor General, 2023", "type": "heading"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Lira Regional Referral Hospital Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Lira Regional Referral Hospital Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index 6a6999734130e4724fb55cad8b8179669ae94b97..0000000000000000000000000000000000000000 --- a/reports/Chunks/Lira Regional Referral Hospital Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -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": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023 \nTable of Contents \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA 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 LIRA 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 LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}]], "page": 1, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["GoU", "Government of Uganda"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["NTR", "Non-Tax Revenue"], ["PFMA", "Public Finance Management Act"], ["RRH", "Regional Referral Hospital"], ["UGX", "Uganda Shilling"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 3, "document_name": "Lira 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 LIRA REGIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Lira 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 LIRA REGIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Lira 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 LIRA REGIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}], "page": 4, "document_name": "Lira 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": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Lira 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 Lira 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": "Lira 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 Lira 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 Lira Regional Referral Hospital is to provide specialized health care, train health workers and conduct research in line with the requirements of Ministry of Health. \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, the entity had a budget of UGX.18,254,367,587 out of which UGX. 18,087,574,341 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": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Recurrent (Wage)", "9,439,756,536", "9,439,756,536", "100"], ["2", "Recurrent (Non-wage)", "8,614,611,051", "8,447,817,805", "98"], ["3", "Development", "200,000,000", "200,000,000", "100"], ["", "**Total**", "**18,254,367,587**", "**18,087,574,341**", "**98**"]], "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": "Lira 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 18,087,574,341 I reviewed activities/outputs worth UGX. 15,061,737,536 (83%) of which UGX.9,439,756,536(52%) was spent on employee costs which have been audited and reported under the special audit of payroll management 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": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure", "9,439,756,536", "52%"], ["3", "Outputs/activities selected review for budget performance", "5,621,981,000", "83%"], ["", "Total of the budget audited", "15,061,737,536", ""]], "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": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Actual (UGX) Amount", "Cumulative %age out of total warrants"], "type": "table"}}, {"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 review.", "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": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Revenue Performance** **Performance of Non-Tax Revenue (NTR)** According to the approved budget, the RRH was supposed to collect revenue to the tune of UGX. 50,000,000 however, by the end of the year UGX. 78,718,640 had been collected representing 157% performance as shown in the table below, **Approved budget** **Actual Collections** **N Source Variance** **o** **1** Tax Revenues **2** Non-Tax Revenues **3 Total Revenue** 0 50,000,000 0 78,718,640 0 28,718,640 **50,000,000 78,718,640 28,718,640** The Accounting Officer explained that the initial estimate for NTR", "advised the Accounting Officer to always seek a supplementary approval for excess collections. the NTR 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": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "was based on placement fees for students. However, during the \nyear, other NTR sources in the private wing became effective \nleading to collection above the budget estimates. This included, \npaid CT scan services and Dialysis services. \n1.2 Performance of GOU warrants \nThe hospital had an approved budget of UGX. 18,204,367,587 I advised the from the various programs out of which UGX. 18,087,574,341 Accounting Officer was warranted resulting in a shortfall of UGX. 116,793,246 to roll over the representing 99.4% performance. \nunimplemented activities affected by The performance of warrants from each of the programmes from the under release of which the entity was allocated funds is shown in the table below; funds \nfor implementation in Program Approved Warrants (UGX) Variance %a the subsequent me Budget (UGX) (UGX) ge period.", "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": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "perf", "metadata": {"headings": [{"headings_0": {"content": "perf", "page": 6, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 1}}], "page": 6, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "orm", "metadata": {"headings": [{"headings_0": {"content": "orm", "page": 6, "level": 5}}, {"headings_1": {"content": "perf", "page": 6, "level": 5}}], "page": 6, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "anc", "metadata": {"headings": [{"headings_0": {"content": "anc", "page": 6, "level": 5}}, {"headings_1": {"content": "orm", "page": 6, "level": 5}}], "page": 6, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e \nThe UGX. 116,793,246 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nrepresenting 99.5% utilization as shown in the table below; \nand MoFPED to revise the pension Programm Warrants (UGX) Utilization of Variance %a and gratuity e", "metadata": {"headings": [{"headings_0": {"content": "anc", "page": 6, "level": 5}}, {"headings_1": {"content": "orm", "page": 6, "level": 5}}, [{"headings_0": {"content": "anc", "page": 6, "level": 5}}, {"headings_1": {"content": "orm", "page": 6, "level": 5}}], [{"headings_0": {"content": "anc", "page": 6, "level": 5}}, {"headings_1": {"content": "orm", "page": 6, "level": 5}}], [{"headings_0": {"content": "anc", "page": 6, "level": 5}}, {"headings_1": {"content": "orm", "page": 6, "level": 5}}]], "page": 6, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "warrants (UGX) (UGX) ge", "metadata": {"headings": [{"headings_0": {"content": "warrants (UGX) (UGX) ge", "page": 7, "level": 5}}, {"headings_1": {"content": "anc", "page": 6, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "perf budgets.", "metadata": {"headings": [{"headings_0": {"content": "warrants (UGX) (UGX) ge", "page": 7, "level": 5}}, {"headings_1": {"content": "anc", "page": 6, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "orm", "metadata": {"headings": [{"headings_0": {"content": "orm", "page": 7, "level": 5}}, {"headings_1": {"content": "warrants (UGX) (UGX) ge", "page": 7, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "anc", "metadata": {"headings": [{"headings_0": {"content": "anc", "page": 7, "level": 5}}, {"headings_1": {"content": "orm", "page": 7, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Human 18,087,574,341 17,366,316,187 721,258,154 96 capital \nDevelopmen \nt \nTotal 18,087,574,341 17,366,316,187 721,258,154 96 \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "anc", "page": 7, "level": 5}}, {"headings_1": {"content": "orm", "page": 7, "level": 5}}, [{"headings_0": {"content": "anc", "page": 7, "level": 5}}, {"headings_1": {"content": "orm", "page": 7, "level": 5}}]], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table Showing activities affected by under-utilization of", "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of", "page": 7, "level": 3}}, {"headings_1": {"content": "anc", "page": 7, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warrants", "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of", "page": 7, "level": 3}}, {"headings_1": {"content": "anc", "page": 7, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Programme Activities not Amount not", "metadata": {"headings": [{"headings_0": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of", "page": 7, "level": 3}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". implemented utilised 1 Human capital Pension \n99,833,897 2 Development Gratuity 596,397,227 \nThe Accounting Officer explained that the underutilization of gratuity and pension were mainly caused by the decision of MoPS not to retire nursing assistants as planned and the huge supplementary allocation by MoFPED for pension above the requirements. \n1.4", "metadata": {"headings": [{"headings_0": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of", "page": 7, "level": 3}}, [{"headings_0": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of", "page": 7, "level": 3}}]], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appropriateness of performance indicators and targets in the work plans", "metadata": {"headings": [{"headings_0": {"content": "Appropriateness of performance indicators and targets in the work plans", "page": 7, "level": 8}}, {"headings_1": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulation 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.", "metadata": {"headings": [{"headings_0": {"content": "Appropriateness of performance indicators and targets in the work plans", "page": 7, "level": 8}}, {"headings_1": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- All the 5 outputs with 41 activities had clear performance indicators and targets.", "metadata": {"headings": [{"headings_0": {"content": "Appropriateness of performance indicators and targets in the work plans", "page": 7, "level": 8}}, {"headings_1": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "Table showing performance indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance indicators and targets", "page": 8, "level": 3}}, {"headings_1": {"content": "Appropriateness of performance indicators and targets in the work plans", "page": 7, "level": 8}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Category No. of No of No. of No of Expenditure % of outputs outputs activitie Activities activitie Amount (UGX.) Qua sampled s in the with clear s", "metadata": {"headings": [{"headings_0": {"content": "Category No. of No of No. of No of Expenditure % of outputs outputs activitie Activities activitie Amount (UGX.) Qua sampled s in the with clear s", "page": 8, "level": 3}}, {"headings_1": {"content": "Table showing performance indicators and targets", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ntifi outputs performan without cati ce clear on indicators perform of", "metadata": {"headings": [{"headings_0": {"content": "Category No. of No of No. of No of Expenditure % of outputs outputs activitie Activities activitie Amount (UGX.) Qua sampled s in the with clear s", "page": 8, "level": 3}}, {"headings_1": {"content": "Table showing performance indicators and targets", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and ance out", "metadata": {"headings": [{"headings_0": {"content": "and ance out", "page": 8, "level": 3}}, {"headings_1": {"content": "Category No. of No of No. of No of Expenditure % of outputs outputs activitie Activities activitie Amount (UGX.) Qua sampled s in the with clear s", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "targets indicato put", "metadata": {"headings": [{"headings_0": {"content": "and ance out", "page": 8, "level": 3}}, {"headings_1": {"content": "Category No. of No of No. of No of Expenditure % of outputs outputs activitie Activities activitie Amount (UGX.) Qua sampled s in the with clear s", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rs and s", "metadata": {"headings": [{"headings_0": {"content": "rs and s", "page": 8, "level": 3}}, {"headings_1": {"content": "and ance out", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "targets \nFully 5 12 12 0 5,621,981,000 100 quantified \noutputs \nSubstantiall 0 0 0 0", "metadata": {"headings": [{"headings_0": {"content": "rs and s", "page": 8, "level": 3}}, {"headings_1": {"content": "and ance out", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "y quantified Outputs", "metadata": {"headings": [{"headings_0": {"content": "y quantified Outputs", "page": 8, "level": 3}}, {"headings_1": {"content": "rs and s", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Outputs not 0 0 0 0 0 0 fully \nquantified", "metadata": {"headings": [{"headings_0": {"content": "y quantified Outputs", "page": 8, "level": 3}}, {"headings_1": {"content": "rs and s", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total 5 12 12 0 5,621,981,000 100", "metadata": {"headings": [{"headings_0": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, {"headings_1": {"content": "y quantified Outputs", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.5 Implementation of outputs \nI assessed the implementation of five (5) outputs that had been I \nadvised the fully quantified with a total of forty (41) activities worth Accounting Officer UGX.5,621,981,000 and noted that; \nto ensure that the", "metadata": {"headings": [{"headings_0": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, {"headings_1": {"content": "y quantified Outputs", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Three (3) outputs with twenty-three (23) activities and partially expenditure worth UGX. 490,105,000 were fully implemented. \nimplemented activiites are fully\n- Two (2) outputs with eighteen (18) activities worth \nimplemented in the UGX.5,131,876,000 were partially implemented. Out of the \neighteen (18) activities, the entity fully implemented sixteen next quarter July- (16) activities; two (2) activities were under funded, therefore Sept 2023. \nwere partially implemented. \nDetails in Appendix 1 (a) (i & ii).", "metadata": {"headings": [{"headings_0": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, {"headings_1": {"content": "y quantified Outputs", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting officer explained that the unimplemented activities were under G2G, whose implementation was under the USAID financial year that ends on 30th September, 2023 yet the year under review ends on 30th June, 2023. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, {"headings_1": {"content": "y quantified Outputs", "page": 8, "level": 3}}, [{"headings_0": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, {"headings_1": {"content": "y quantified Outputs", "page": 8, "level": 3}}]], "page": 8, "document_name": "Lira 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": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira 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.", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget** The Lira RRH had an approved wage budget of UGX. 8,352,236,799, and obtained supplementary funding of UGX. 1,087,519,737 resulting into a revised wage budget of UGX. 9,439,756,536 which were all warranted. of the total warrants, UGX. 9,439,756,536 were utilized by the Lira RRH. **Suppl** **ement** **ary** **UGX.** Bn** **Appr** **oved** **Bud** **get** **UGX.** **Bn** 8.352 1.088 **Revis ed Budge t UGX. Bn** **Warra nts UGX. Bn** **Payme nts UGX. Bn** **Unspent Balance UGX. Bn** 9.440 9.440 9.440 0 Out", ""], ["**2.2**", "**Validation of employees on the RRH payroll** Lira RRH had 329 employees on the IPPS payroll of which 322 (97.9%) were fully verified while Seven(07) (2.1%) did not show up. There were no individuals had not accessed the payroll by end of June, 2023. The following observations were made; a) 329 (97.9%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. A total of seven (07)(2.1%) employees on the payroll did not appear for the validation and were categorised as follows; i. The One (01) employee who did not appear for the headcount was accounted for by the Accounting Officer as being away on interdiction. Six (06) employees were confirmed to have exited the Lira RRH due to: two(2) on, abscondment, retirement and four(4) had retired. ii. The Accounting Officer explained that the seven officers did not show up for validation because; retired from service One was on interdiction, two had absconded and four had reached through mandatory retirement. b)", "review payroll advised the Accounting Officer to regularly the Hospital to promptly remove such employees and avoid continued loss to government funds. I"], ["**2.3**", "**Inconsistencies in Employee Details** A total of 63 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.", "advised the Accounting Officer to utilise the process of roll-out of HCM System I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}], "page": 9, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["", "information undermines the integrity of the Lira 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 acknowledged the audit observation and explained that the Human Resource Department would update the affected staff dates of birth as recommended. He further stated that with the roll-out of HCM System, the Hospital was undertaking data clean up to correct the anomaly. Inconsistent The", "to undertake clean-up employee details. to data correct"], ["**2.4**", "**Review of the Lira RRH Staff Establishment** Review of the establishment revealed; **a)** Out of 415 approved positions, a total of 330 (80%) positions were filled leaving a gap of 85 (20%) vacant positions. overstretches the available staff beyond their capacity, creates job-related stress to the fewer staff and negatively affects the level of public service delivery to the community. accounting officer acknowledged the observation and promised to continue engaging the Ministry of Public Service and Health Service Commission to fill the vacant posts. Understaffing The", "I advised the Accounting Officer to re-assess the Hospital\u2019s establishment and liaise with the Health Service Commission, the Ministry of Public Service and MoFPED with of mobilizing resources to fill critical positions a per revised structure to enhance service delivery. view the a"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}], "page": 10, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "EMPHASIS OF MATTER \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of Hospital that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \nHowever, 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": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}]], "page": 10, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OTHER MATTER", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}], "page": 11, "document_name": "Lira 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; \n4.0", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, [{"headings_0": {"content": "OTHER MATTER", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}]], "page": 11, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of Essential Medicines and Health Supplies", "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}], "page": 11, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective stock management system which ensures that the right medicines of the right quality and quantities are available at the right place, at the right time, and at the right cost. Furthermore, Section 4 of the National Medical Stores Act 1993 provides that one of the objectives is to secure, safe and efficient storage, administration, distribution and supply of the goods, having regard to national needs and to the special nature of the goods in question in accordance with the national drug policy and the national drug authority. \nA review of the supply, storage, administration and distribution of EMHS in the Hospitals revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}, [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}]], "page": 11, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1 Expired Drugs \nChapter 8.2 of the M.O.H essential medicines and health supplies management Manual (EMHS) 2018, requires that all expired medicines are recorded in a register along with the price and that at the end of a reporting period (quarterly), the total value of expired stock that has expired are to be calculated and included in the facility\u2019s regular reports. It also requires the Accounting Officer to Designate a separate part of the storeroom for damaged and expired goods. This area should clearly be labelled as the storage area for expired items, and where possible, should be physically separated from other commodities. \nAn inspection of the Hospital stores and an analysis of end-of-year stock balances for essential medicines revealed the health facility had expired drugs during the year under review as detailed in appendix 2.", "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}, [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}]], "page": 11, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["EHMS (TRACER)", "Stock Out Period Quantity", null, "Stock out Duration (days)", ""], [null, "**Starting (date when the stock balance is NIL)**", "**Ending (Stock being replenished)**", "", "**Quantity (Replenished)**"], ["ACETYLSALICYCLIC 75MG TAB", "24/04/2023", "09/06/2023", "45 Days", "100"], ["AMILODIPINE 5MG", "01/04/2023", "09/06/2023", "69 days", "220"], ["AMOXYCILLIN 250 MG TAB", "11/04/2023", "09/06/2023", "59 Days", "22"], ["", "19/06/2023", "30/06/2023", "11 Days", "00"], ["Captoril 25 MG", "24/04/2023", "9/06/2023", "45 Days", "100"], ["", "26/06/2023", "30/06/2023", "4 Days", "00"], ["GLIBENCLAMIDE 5MG TAB", "11/04/2023", "09/06/2023", "59 Days", "42"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "The Accounting officer explained that stock outs were caused by a mismatch between supply and demand. He further explained that the hospital medicines budget had been inadequate for a long time.", "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}], "page": 12, "document_name": "Lira 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": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that periodic routine stock counts are carried out to minimise issues of drug stock-outs. I also advised the Accounting Officer to conduct the actual medicine needs assessment for Lira RRH and liaise with MoH and MoFPED for more funds allocation for medicines to close the gap. \n4.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}]], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Discrepancies in Quantities/Quality of Items Delivered", "metadata": {"headings": [{"headings_0": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A discrepancy occurs if there is a difference between what has been received and what is written on the delivery note or if the items received were not of good quality. This has to be brought to the attention of the supplier (NMS) so the anomaly can be corrected. \nI noted discrepancies in eight drugs in four cycles with Amlodipine 5mg Tab being the most affected while Artemether 20 Mg + Lumefantrine 120 Mg discrepancy which was supplied in cycle 6 had been not yet been resolved at the time of audit. Refer to appendix 3. \n4.4", "metadata": {"headings": [{"headings_0": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}, [{"headings_0": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}]], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inadequate and Inappropriate storage facilities", "metadata": {"headings": [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2 of Chapter 5 of the EMHS manual 2019 states that Essential medicines and health supplies should be stored appropriately in order to maintain their potency and quality. \nI noted that the hospital stores space was inadequate to sufficiently accommodate delivery and storage of medicines and medical supplies.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}]], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Supply Department", "", "The stores are congested without windows. Some medicines and other supplies are on the store floor rather than the shelves and pellets."]], "metadata": {"headings": [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Equipment Name", "Photographic evidence", "Observation"], "type": "table"}}, {"content": "Failure to have these medicines store may affect their potency and quality for human consumption. \nThe Accounting Officer admitted to the deficiencies of storage and appreciated the need for a proper and larger medicines store; however, financial limitation had constrained the Hospital from having the store constructed. He further stated that this remained a matter in the Hospital\u2019s unfunded priorities.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}]], "page": 13, "document_name": "Lira 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": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED and MoH for more funding to ensure that a better storage facility is constructed. \n4.5", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}]], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 5.2.2 5.5 of the National medical equipment policy (2009) Operation of Medical Equipment states that all health workers are responsible for ensuring that equipment is used well and maintained properly.", "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["ICU Pendants", "", "7 ICU pendants not in use because the ICU wing where they are to be installed is not structurally sound for them to be installed. An alternative location has to be identified for them to be installed. the time of the dormant equipment was being stored in the corridors of the ICU wing blocking half of the walk way At inspection"]], "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Equipment Name", "Photographic evidence", "Observation"], "type": "table"}}, {"content": [["BD Bactec FX Blood Culture Machine", "", "The BD Bactec FX Blood Culture Machine is idle because the reagents are not availed."], ["Celldyn Ruby Hematology Analyzer", "", "The Celldyn Ruby Hematology Analyzer is not utilized because the reagents are not availed"], ["Immucor Echo lumena Blood grouping and cross matching machine", "", "The Immucor Echo lumena Blood grouping and cross matching machine is not utilized because the reagents are not availed."], ["Sysmex SN 550 Hematology Analyzer", "", "The Sysmex SN 550 Hematology Analyzer is not utilized because the reagents are not availed."], ["Filling Oxygen Plant Station Oxygen", "", "The oxygen plant was not functional, the oxygen filling station was faulty and repairs were yet to be done despite communication being sent to Ministry of health of this issue."]], "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 14, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Equipment Name", "Photographic evidence", "Observation"], "type": "table"}}, {"content": "Equipment that is not utilized regularly will deteriorate in functionality, which causes inefficient service delivery to the public and financial loss to the government. \nThe Accounting Officer explained that the inability to use this equipment was caused by the perennial government underfunding, which hindered the Hospital to procure adequate reagents and develop infrastructure. There is also inconsistency in supply of reagents from NMS, with some quarters totally missing out on supply. \nChapter 349 of the Laws of Uganda states that the tax payable on a taxable supply made by a supplier to a contractor executing an aid-funded project is deemed to have been paid by the contractor provided the supply is for use by the contractor solely and exclusively for the aid funded project. \nI noted that the contracts signed between the hospital and various contractors were inclusive of VAT. The total tax paid to the suppliers was UGX.17,673,466 as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}, [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}]], "page": 14, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Oyam Construct ion & Trading Company Limited", "Renovation of old MCH Building proposed for OPD Private Wing", "Request for quotation method", "LRRH/WRKS/22/23/ 00003", "104,875, 544", "98,185,9 24", "17,673,4 66"]], "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["n S/", "Contract or", "Subject of procurem ent", "Procurem ent method", "Procurement ref No.", "Amount", "Actual amount paid", "Vat Amoun t paid"], "type": "table"}}, {"content": "This is against the CIL guidelines and a loss of funds for project implementation. The Accounting Officer acknowledged the anomaly and pledged to recover VAT paid to Oyam Construction and Trading Company Limited.", "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 15, "document_name": "Lira 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": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting officer to recover the taxes paid to suppliers and notify USAID/Uganda on where to deposit the funds.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OTHER INFORMATION", "metadata": {"headings": [{"headings_0": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nGuide, 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 Lira Regional Referral Hospital\u2019s 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": "OTHER INFORMATION", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}, [{"headings_0": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], [{"headings_0": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}]], "page": 15, "document_name": "Lira 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": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}], "page": 16, "document_name": "Lira 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": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}], "page": 16, "document_name": "Lira 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 Lira 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 Lira 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 Lira 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": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}], "page": 16, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "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": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}, [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}], [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}]], "page": 17, "document_name": "Lira 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": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}], "page": 17, "document_name": "Lira 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": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}]], "page": 17, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 17, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 17, "level": 1}}], "page": 17, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 17, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 17, "level": 1}}], "page": 17, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 18, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 17, "level": 1}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Implementation of Outputs (a): Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Outputs (a): Fully implemented out-puts", "page": 18, "level": 9}}, {"headings_1": {"content": "APPENDICES", "page": 18, "level": 1}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**1**", "Human Development Capital", "02 Population Health, Safety and Management", "", "00003 Facility Maintenance", "200,000,000", "4", "4"], [null, null, null, null, "00008 Records management", "40,000,000", "2", "2"], ["", "", "", "", "320023 Hospital Management and support services", "250,105,000", "17", "17"], ["", "", "", "", "", "490,105,000", "23", "23"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Outputs (a): Fully implemented out-puts", "page": 18, "level": 9}}, {"headings_1": {"content": "APPENDICES", "page": 18, "level": 1}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub-program", "PIAP-out", "Budget Out-put", "Total Out-put expenditure UGX", "Total activities No", "Number of implemented activities fully"], "type": "table"}}, {"content": "(i & ii). Partially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}, {"headings_1": {"content": "Appendix 1: Implementation of Outputs (a): Fully implemented out-puts", "page": 18, "level": 9}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Human Capital Developmen t", "02 Population Health, Safety and Managemen t", "", "320023 Inpatient Services", "551,543,000", "7", "6", "1", "0"], [null, null, null, "", "320020 HIV/AIDS research, Health outreach services and", "4,580,333,000", "11", "10", "1", "0"], ["", "", "", "", "", "**5,131,876,000**", "**18**", "**16**", "**2**", "**0**"]], "metadata": {"headings": [{"headings_0": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}, {"headings_1": {"content": "Appendix 1: Implementation of Outputs (a): Fully implemented out-puts", "page": 18, "level": 9}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub- program", "PIAP- Outs", "Budget Out-put", "Total expenditure UGX \u2018000\u201d Out-put", "Total No activities", "Number of fully implemente d activities", "No of partially implemente d activities", "No of activities that were not implemented"], "type": "table"}}, {"content": "Appendix 2: Expired drugs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Expired drugs", "page": 18, "level": 1}}, {"headings_1": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Health Centre Name: Code: District:", null, null, null, null, null, null, null, null, null], ["EHMS (Tracer)", "Source (GoU, TPT, other) Batch No.", "Date of manufacture", "Date of delivery", "Expiry date", "Quantity", "Unit price", "Value", "Cause", "Disposal (Remarks)"], ["Flucytocine 500MG", "311874", "", "", "5/2023", "76 Tins", "", "", "", "Expired"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Expired drugs", "page": 18, "level": 1}}, {"headings_1": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}], "page": 18, "document_name": "Lira 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"], "type": "table"}}, {"content": "15", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Expired drugs", "page": 18, "level": 1}}, {"headings_1": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Atazanauir/Rhonauir Tabs", "5200161", "", "", "3/2023", "58 Tins", "", "", "", "Expired"], ["Amikacin 500 mg 2 mls", "2004250", "", "", "5/2023", "60 Tins", "", "", "", "Expired"], ["Atacauir 600 mg + Lamividine 300 mg", "2109721", "", "", "06/2023", "1506 Tins", "", "", "", "Expired"], ["Atacauir 600 mg + Lamividine 600/50/300", "2109721", "", "", "06/2023", "1756", "", "", "", "Expired"], ["Amikacin", "2004250", "", "", "05/2023", "60 Vials", "", "", "", "Expired"], ["Crustal Violet", "Bio-0621/816", "", "", "6/2023", "04", "", "", "", "Expired"], ["Matural Red", "Bio-0621/807", "", "", "6/2023", "03", "", "", "", "Expired"], ["Acetone Alcohol 50%", "Bio-0121803", "", "", "6/2023", "02", "", "", "", "Expired"], ["Leishman", "Bio-0621/986", "", "", "6/2023", "04", "", "", "", "Expired"], ["Gram iodin", "Bio-0621/817", "", "", "6/2023", "01", "", "", "", "Expired"], ["Hydrocholoric Acid", "Bio-0621852", "", "", "6/2023", "02", "", "", "", "Expired"], ["Methylene Blue", "Bio-0621/399", "", "", "06/2023", "02", "", "", "", "Expired"], ["Formal Saline", "Bio-0621/805", "", "", "06/2023", "05", "", "", "", "Expired"], ["TDF/FTC", "E211158", "", "", "04/2023", "173 Tins", "", "", "", "Expired"], ["Isoniazid 300 mg", "N1B8188A", "", "", "08/2023", "03 Pkts", "", "", "", "Expired"], ["Gentamycine Eye Drop", "57F03020", "", "", "5/2023", "851", "501,239", "", "", "Expired"], ["Bupivacaine", "T8521C", "", "", "06/2023", "40 Vials", "", "", "", "Expired"], ["Vacatainer Yellow Top", "2358790", "", "", "08/2023", "1500", "", "", "", "Expired"], ["Atazanavir", "", "", "", "122/2022", "54", "", "", "", "Expired"], ["ABC/3TC/DTG", "21097211", "", "", "6/2023", "280", "", "", "", "Expired"], ["Lopinavir", "", "", "", "4/2023", "44", "", "", "", "Expired"], ["Zidovidine/", "61130", "", "", "6/2023", "29", "", "", "", "Expired"], ["Salbutamol", "01521", "", "", "1/2023", "02", "11690$", "", "", "Expired"], ["Darunavir", "", "", "", "7/2023", "24", "", "", "", "Expired"], ["Texavir", "", "", "", "2/2023", "63", "", "", "", "Expired"], ["Lopinavir", "3130735", "", "", "2/2023", "", "", "", "", "Expired"], ["Abacavir", "3117513", "", "", "", "108", "", "", "", "Expired"], ["ABC/BTC", "AB121032", "", "", "", "168", "", "", "", "Expired"], ["Yello Vacutainer", "2308710", "", "", "8/2023", "15", "", "", "", "Expired"], ["Dopamine hc", "", "", "", "6/2023", "20 Amp", "", "", "", "Expired"], ["Frecenius", "90MG", "", "", "6/2023", "141", "", "", "", "Expired"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Expired drugs", "page": 18, "level": 1}}, {"headings_1": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}], "page": 19, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Health Centre Name: Code: District:", "None", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Expired drugs", "page": 18, "level": 1}}, {"headings_1": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}], "page": 19, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - ii", "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 - 7", " 3.0 Change in Accounting Treatment for Non-current Assets - 7", "OTHER MATTER - 8", " 4.0 Management of Essential Medicines and Health Supplies - 8", "OTHER INFORMATION - 12", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS - 12", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - 13", "OTHER REPORTING RESPONSIBILITIES - 14", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 14", "APPENDICES - 15"], "page": 2}, {"content": ["Human 18,204,367,587 18,087,574,341 116,793,246 99.4", "capital", "Developm", "ent", "Total 18,204,367,587 18,087,574,341 116,793,246", "No Programme Activities not Amount not", " implemented warranted", "1 Human capital Property Management 2,500,000", "Development Expenses", "2 Electricity 10,000,000", "3 Water 11,250,000", "4 Licenses 1,500,000", "5 Medical expenses 55,770,245", "(Employees)", "6 Water 30,375,000", "7 Workshops, Meetings 5,398,000", "and Seminars", "116,793,245"], "page": 6}]} \ No newline at end of file diff --git a/reports/Chunks/LuukaDistrict Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/LuukaDistrict Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index e3e692944ed405f52348502109645731101d735c..0000000000000000000000000000000000000000 --- a/reports/Chunks/LuukaDistrict Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LUUKA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORTemray,", "metadata": {"headings": [{"headings_0": {"content": "ORTemray,", "page": 1, "level": 2}}], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "COpy", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORTemray,", "page": 1, "level": 2}}], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "COpy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORTemray,", "page": 1, "level": 2}}], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "COpy", "page": 1, "level": 2}}], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TABLE OF CONTENTS \nFE OT crac iii cera wa ee ca pn wh eC ue sd canoe", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}]], "page": 3, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BPN", "metadata": {"headings": [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], "page": 3, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 EST \nBE I SINN 1 ee \nEEE \nBe AN 1 a ca TE EEE TE \n1.0 Implementation af the Approved Budget, \n1 sense ande une wenn ea \n2.0 Management of the Government Salary Payroll \n9 ....cccccccccssscscsserseeseeseeeeseesneseeeseees \nNE (el cers 12 et eee ee \n3.0 Implementation of Key Government Grants/PrograMmMes .......ccescccseeesseeeeeeeersereeeees 12 \nBIER ROTEN 25 ne \nEEE \nManagement\u2019s Responsibility for the Financial Statements.......ccccccsccsseesesesenteeseseesserserees 25 Auditor\u2019s Responsibility for the Audit of Financial Statements.........ccsssccccesesscceseeetsscescecees 26 Other Reporting ResponsibilitieS..........cscccccccssscscccsssecceseceneeeeeseeeeeeeeesetseeesseauseeeeesersarsenses 27 Report on the Audit of Compliance with Legislation ........cccsssccccceccsseeeeneeseseeeeeeeeenacesssenses 27 \n4.0 \nImplementation of the Parish Development Model .......ccccscccscceessseeeenceceeseeeecstesseees 27", "metadata": {"headings": [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}, [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}], [{"headings_0": {"content": "BPN", "page": 3, "level": 1}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 2}}]], "page": 3, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RER", "metadata": {"headings": [{"headings_0": {"content": "RER", "page": 3, "level": 1}}, {"headings_1": {"content": "BPN", "page": 3, "level": 1}}], "page": 3, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "35 u ET TE EEE RE \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "RER", "page": 3, "level": 1}}, {"headings_1": {"content": "BPN", "page": 3, "level": 1}}, [{"headings_0": {"content": "RER", "page": 3, "level": 1}}, {"headings_1": {"content": "BPN", "page": 3, "level": 1}}]], "page": 3, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 4, "level": 1}}, {"headings_1": {"content": "RER", "page": 3, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 4, "level": 1}}, {"headings_1": {"content": "RER", "page": 3, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "District Local Government GoU \nGovernment of Uganda", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 4, "level": 1}}, {"headings_1": {"content": "Acronym", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "HCMS", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 4, "level": 1}}, {"headings_1": {"content": "DLG", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Human Capital Management System", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 4, "level": 1}}, {"headings_1": {"content": "DLG", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ICT", "metadata": {"headings": [{"headings_0": {"content": "ICT", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Information and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "ICT", "page": 4, "level": 1}}, {"headings_1": {"content": "HCMS", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 4, "level": 1}}, {"headings_1": {"content": "ICT", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 4, "level": 1}}, {"headings_1": {"content": "ICT", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "IPPS", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Integrated Personnel and Payroll system", "metadata": {"headings": [{"headings_0": {"content": "IPPS", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGFAM", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "IPPS", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Government Financial and Accounting Manual, 2007 Local Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "LGFAM", "page": 4, "level": 1}}, {"headings_1": {"content": "IPPS", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authori", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 1}}, {"headings_1": {"content": "LGFAM", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LLG", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lower Local Governments LR Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MDAs", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 4, "level": 1}}, {"headings_1": {"content": "LLG", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministries, Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "MDAs", "page": 4, "level": 1}}, {"headings_1": {"content": "LLG", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoES", "metadata": {"headings": [{"headings_0": {"content": "MoES", "page": 4, "level": 1}}, {"headings_1": {"content": "MDAs", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Education MoFPED \nMinistry of Finance, Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "MoES", "page": 4, "level": 1}}, {"headings_1": {"content": "MDAs", "page": 4, "level": 1}}, [{"headings_0": {"content": "MoES", "page": 4, "level": 1}}, {"headings_1": {"content": "MDAs", "page": 4, "level": 1}}]], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoGLSD", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 1}}, {"headings_1": {"content": "MoES", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Gender, Labour and Social Development Ministry of Local Government \nNational Audit Act \nNTR Non-Tax Revenue \nOffice of the Auditor General \nProgram Budgeting System \nPayroll Consults Africa \nPDMS Payroll Deduction Management System Procurement & Disposal Unit \nPublic Finance Management Act \nPublic Finance Management Regulations \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 1}}, {"headings_1": {"content": "MoES", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Permanent Secretary / Secretary to Treasury", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Treasury Single Account Treasury Sub Single Account Uganda Banker's Association", "metadata": {"headings": [{"headings_0": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 1}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Uganda Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 3}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Uganda Consumer and Lender's Association \nUganda Intergovernmental Fiscal Transfers Prog ram for Results Uganda Shilling \nUganda Support to Municipal infrastructure Development Uganda Women Empowerment Project", "metadata": {"headings": [{"headings_0": {"content": "Uganda Consolidated Fund", "page": 4, "level": 3}}, {"headings_1": {"content": "Permanent Secretary / Secretary to Treasury", "page": 4, "level": 2}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Youth Livelihood", "metadata": {"headings": [{"headings_0": {"content": "Youth Livelihood", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 3}}], "page": 4, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LUUKA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u00b0! JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "Youth Livelihood", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 3}}, [{"headings_0": {"content": "Youth Livelihood", "page": 4, "level": 3}}, {"headings_1": {"content": "Uganda Consolidated Fund", "page": 4, "level": 3}}]], "page": 5, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}], "page": 5, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Luuka 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 Luuka 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": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}]], "page": 5, "document_name": "LuukaDistrict 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's 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. \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 Luuka 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.36,074,798,406 out of which UGX.35,179,680,804 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 8}}, {"headings_1": {"content": "Youth Livelihood", "page": 4, "level": 3}}]], "page": 5, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], "page": 6, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 SN Details Budget Warrants % funding UGX \nUGX \nRecurrent (Wage 22,048,176,399 22,048,176,398 100% \u2014 Recurrent (Non-wage \n7,603,174,713 7,143,899,324 94% ee N 6,423,447,294 5,987,605,082 Total 36,074,798,406 35,179,680,804 97.5% \nOut of the total warrants of UGX.35,179,680,804 I reviewed the utilisation of warrants worth UGX.23,581,846,013 (67%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative % \\| expenditure Actual out of total expenditure \nwarrants \n1 Wage expenditure 20,467,861,877 20,467,861,877 58% 2 PDM expenditure audited 63,315,850 20,531,177,727 58% 3 Education grant - Formerly SFG 390,326,164 20,921,503,891 \n59% \n4 Microscale irrigation projects 248,798,860 21,170,302,751 5 UGIFT (Infrastructure 1,039,731,149 \n6 \n7 Uganda Road Fund \n474,519,129 23,167,256,592 66% 8 DDEG projects \n414,589,421 \\| 23,581,846,013 Total of the utilised warrants 23,581,846,013 \naudited \nTotal warrants 35,179,680,804 \nOut of the total warrants of UGX.35,179,680,804 in the financial year 2022/2023,", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}, [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}], [{"headings_0": {"content": "below;", "page": 6, "level": 8}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 8}}]], "page": 6, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "metadata": {"headings": [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], "page": 6, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "special audit report on salary payroll and a summary of the key findings reported in \nSource Approved Actual Variance budget \nCollections \nTax 120,792,782 133,847,225 -13,054,443 Revenues \n2 2 Non-Tax 67,000,000 126,819,345 -59,819,345 Revenues \nTotal \n187,792,7 782 \\| 260,666,570 \\| -72,873,788 \nThe DLG over collected revenue from LST, land fees, business license, rent, Administrative fees and licenses and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity's revenue potential. Refer to Appendix 1. \nThe Accounting Officer attributed the over-collection to co- funding and explained that the supplementary budget was made for the revenue that exceeded the original budget. I however noted that there was no evidence of approval of the supplementary budget and adjustment were not made on the IFMS hence the entity incurred expenditure on un-approved funds. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.35,343,289,623 The Accounting Officer (excluding Local Revenue and External Assistance) to implement should engage the relevant the various programmes, out of which UGX.34,919,014,234 was authorities and ensure that warranted resulting in a\\_ shortfall of UGX.424,275,389 all budgeted funds are representing 99% performance. \nwarranted. \nThe performance of warrants for each of the programmes is shown in the table below; \nProgramme Approved Budget Warrant % fund ing \nAGRO- 2,469,715,210 2,469,215,210 100 INDUSTRIALIZATION \nCOMMUNITY 181,564,883 181,564,883 100 MOBILIZATION AND \nMINDSET CHANGE \nDEVELOPMENT PLAN 348,899,273 348,899,273 100 IMPLEMENTATION \nGOVERNANCE AND 1,416,363,850 1,416,363,850 100 SECURITY \nHUMAN CAPITAL 26,488,573,614 26,268,797,955 99 DEVELOPMENT \nINTEGRATED 572,407,895 514,756,024 90 TRANSPORT \nINFRASTRUCTURE AND \nProgram Amount not Activities Purpose of the me warranted not unimplemented", "metadata": {"headings": [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}, [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}], [{"headings_0": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 6, "level": 8}}]], "page": 6, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implement activity", "metadata": {"headings": [{"headings_0": {"content": "implement activity", "page": 8, "level": 3}}, {"headings_1": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ed \nHUMAN \n221,620,624 Travel inland To Vaccinate and CAPITAL", "metadata": {"headings": [{"headings_0": {"content": "implement activity", "page": 8, "level": 3}}, {"headings_1": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- AIDs Immunize children DEVELOPM Prevention and to create ENT Trips, awareness about facilitation HIV, TB and and \nMalaria \nexpenses for \nHIV, TB & Impact \nMalaria \nIncreased \nunder prevalence rate of UNICEF, \nHIV, TB & Malaria GAVI ,WHO in the population. and Global \nFund \nINTEGRAT 4,182,864 Boards, \nED \nCommittees \nTRANSPOR and Council \nT \nAllowances \nINFRASTR \n36,058,366 Maintenance To transfer URF to UCTURE - Buildings other government AND and units SERVICES \nStructures, \nMachinery & Impact Equipment Poor road access Other than network Transport \nEquipment & \nOther Fixed \nAssets \n16,065,677 Transfer to \nTo transfer URF to Other other government Government units. \nUnits", "metadata": {"headings": [{"headings_0": {"content": "implement activity", "page": 8, "level": 3}}, {"headings_1": {"content": "UGX.20,467,861,877 (58%) was spent on wage costs. I issued a separate detailed", "page": 6, "level": 2}}], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Impact", "metadata": {"headings": [{"headings_0": {"content": "Impact", "page": 8, "level": 1}}, {"headings_1": {"content": "implement activity", "page": 8, "level": 3}}], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Poor \nservice delivery to other government units PUBLIC 146,347,858 Pension Implementation of - \nSECTOR \ntraining of pension reforms TRANSFOR stakeholders stakeholders MATION \nto manage a \nfunded \nImpact", "metadata": {"headings": [{"headings_0": {"content": "Impact", "page": 8, "level": 1}}, {"headings_1": {"content": "implement activity", "page": 8, "level": 3}}, [{"headings_0": {"content": "Impact", "page": 8, "level": 1}}, {"headings_1": {"content": "implement activity", "page": 8, "level": 3}}]], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "public", "metadata": {"headings": [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Poor \nservice pend understanding of fund/scheme the Pension reforms among stakeholders. 424,275,389 \nThe performance of warrants for each of the programmes is shown in the table below; \nHUMAN CAPITAL \nDEVELOPMENT 543,716,000 0% \nThe UGX.543,716,000 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nPurpose of the Programm Amount not Activities not unimplemente e warranted implemented d activi Travel inland \nTo Vaccinate and - \nAIDs Prevention Immunize \nTrips, children and to facilitation and create \nexpenses for awareness about HIV, TB & \nHIV, TB and Malaria under Malaria UNICEF, GAVI \n\u201aWHO and Impact Global Fund Increased HUMAN prevalence rate CAPITAL \nof HIV, TB & DEVELOPM \nMalaria in the ENT 543,716,000 population. \nAs a result of failure to warrant the budgeted funds, the District could not implement the vaccination and immunization of children, and to the creation of awareness about HIV, TB and Malaria. \nThe Accounting Officer acknowledged the observation. \nUtilization of Warrants \nOut of the total warrants of UGX.35,179,680,804 availed during The Accounting Officer the year, UGX.31,602,000,613 was utilized by the entity should ensure that all resulting in un-utilized warrants of UGX.3,577,680,191 warranted funds are utilised representing utilization of 90% as shown in the table below; \nin accordance with the", "metadata": {"headings": [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}, [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}], [{"headings_0": {"content": "public", "page": 8, "level": 2}}, {"headings_1": {"content": "Impact", "page": 8, "level": 1}}]], "page": 8, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "approved budget.", "metadata": {"headings": [{"headings_0": {"content": "approved budget.", "page": 9, "level": 8}}, {"headings_1": {"content": "public", "page": 8, "level": 2}}], "page": 9, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Programme Warrants Utilization Variance %ag (UGX) of warrants (UGX) e (UGX) \nperfo", "metadata": {"headings": [{"headings_0": {"content": "approved budget.", "page": 9, "level": 8}}, {"headings_1": {"content": "public", "page": 8, "level": 2}}, [{"headings_0": {"content": "approved budget.", "page": 9, "level": 8}}, {"headings_1": {"content": "public", "page": 8, "level": 2}}]], "page": 9, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rman", "metadata": {"headings": [{"headings_0": {"content": "rman", "page": 9, "level": 1}}, {"headings_1": {"content": "approved budget.", "page": 9, "level": 8}}], "page": 9, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ce", "metadata": {"headings": [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], "page": 9, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agro- \n2,578,688,99 1,600,056,70 \nIndustrialization \n8 0\\_\\| 978,632,298 65% \nPrivate Sector \nDevelopment \n4,600,000 4,600,000 100% \nPublic Sector \n3,162,628,53 3,050,052,97 \nTransformation \n8 7\\_\\| 112,575,561 Tourism \nDevelopment 1,808,704 1,808,684 20 100% \n35,179,680, 31,602,000, 3,577,680, \nTotal 804 613 191 90% I \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nT able Showing activities affected by under-utilization o f warrants \nReason for Activities \nthe \nWarrants affected by \nProgramme \nunderutilizati Utilized the under \nutilization \nInstallatio n of micro scale", "metadata": {"headings": [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}, [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}], [{"headings_0": {"content": "ce", "page": 9, "level": 1}}, {"headings_1": {"content": "rman", "page": 9, "level": 1}}]], "page": 9, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "irrigation", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 10, "level": 2}}, {"headings_1": {"content": "ce", "page": 9, "level": 1}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agro- \nschemes. \nIndustrializati \nGeneral \non \nstaff Delay in the salaries for co - funding extension by the 978,701,966 workers beneficiary r \nL", "metadata": {"headings": [{"headings_0": {"content": "irrigation", "page": 10, "level": 2}}, {"headings_1": {"content": "ce", "page": 9, "level": 1}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 10, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 10, "level": 2}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Mobilization \nGeneral And Mindset staff Change 5,637,174 salaries L \nL", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 10, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 10, "level": 2}}, [{"headings_0": {"content": "Community", "page": 10, "level": 3}}, {"headings_1": {"content": "irrigation", "page": 10, "level": 2}}]], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Plan \nGeneral", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 10, "level": 3}}, [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Community", "page": 10, "level": 3}}]], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementati", "metadata": {"headings": [{"headings_0": {"content": "Implementati", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "staff \non 12,059,316 salaries L \nGeneral staff", "metadata": {"headings": [{"headings_0": {"content": "Implementati", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "salaries,", "metadata": {"headings": [{"headings_0": {"content": "salaries,", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementati", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Constructi \non of \nHuman \nNawampiti Recruitment", "metadata": {"headings": [{"headings_0": {"content": "salaries,", "page": 10, "level": 3}}, {"headings_1": {"content": "Implementati", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 10, "level": 3}}, {"headings_1": {"content": "salaries,", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "seed \nfor", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 10, "level": 3}}, {"headings_1": {"content": "salaries,", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 10, "level": 3}}, {"headings_1": {"content": "Capital", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "school, Nawampiti", "metadata": {"headings": [{"headings_0": {"content": "school, Nawampiti", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "upgrade of seed school, Bulalu HC which is not II to HC yet \nPayment of general staff salaries and extension workers e \ne Construction of Nawampiti seed school, upgrade of Bulalu HC II to HC III. \nThe Accounting Officer explained that the district had \ncommunicated to Ministry of Finance, Planning and Economic \nDevelopment in regard to the un-spent development funds \nbalances which have been re-voted. \n\\| Lack of appropriate performance indicators and targets \nin the work plans \nRegulation 11 (2) b of the Public Finance Management The Accoun ting Officer is Regulations, 2016 states that the work plan of a vote shall required to explain the indicate the key performance indicators to be used to gauge the anomaly and going forward", "metadata": {"headings": [{"headings_0": {"content": "school, Nawampiti", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}, [{"headings_0": {"content": "school, Nawampiti", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}], [{"headings_0": {"content": "school, Nawampiti", "page": 10, "level": 3}}, {"headings_1": {"content": "Development", "page": 10, "level": 3}}]], "page": 10, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "out-puts.", "metadata": {"headings": [{"headings_0": {"content": "out-puts.", "page": 11, "level": 3}}, {"headings_1": {"content": "school, Nawampiti", "page": 10, "level": 3}}], "page": 11, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ensure that all activities have \nappropriate Part A of the Performance Contract for Accounting Officers performance indicators and outlines the core performance requirements against which their targets. \nperformance should be assessed in regard to achievement of \nplanned results. This requires the Accounting Officer to be \nassessed on the extent to which annual key performance \nindicators and targets are achieved for key projects and/or \nprograms. \nI reviewed the approved work plan and sampled 13 outputs with a total of 20 activities. I noted the following; \ne 10 outputs with 17 activities had clear performance indicators and targets. \ne 3 outputs with 3 activities did not have clear performance indicators and targets as summarized in the table below and detailed in Appendix 2. \nTable showing Performance indicators and targets Category No. No No. of No of Expenditu % of outputs of of Activitie activitie re Qu outp activ \\|s with s Amount ant uts ities clear without (UGX) ific sam in perform clear ati pled the ance perform on outp indicato ance of uts rs and indicato out targets rs and put targets \ns Fully 10 17 17 0 2,994,290, 77 quantified \n843 \noutputs \nOutputs 3 3 0 3 102,439,85 0 not fully 0", "metadata": {"headings": [{"headings_0": {"content": "out-puts.", "page": 11, "level": 3}}, {"headings_1": {"content": "school, Nawampiti", "page": 10, "level": 3}}, [{"headings_0": {"content": "out-puts.", "page": 11, "level": 3}}, {"headings_1": {"content": "school, Nawampiti", "page": 10, "level": 3}}], [{"headings_0": {"content": "out-puts.", "page": 11, "level": 3}}, {"headings_1": {"content": "school, Nawampiti", "page": 10, "level": 3}}], [{"headings_0": {"content": "out-puts.", "page": 11, "level": 3}}, {"headings_1": {"content": "school, Nawampiti", "page": 10, "level": 3}}]], "page": 11, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 11, "level": 2}}, {"headings_1": {"content": "out-puts.", "page": 11, "level": 3}}], "page": 11, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total 13 20 17 3 77 \ne Three (3) outputs with three (3) activities worth institutions to finance UGX.1.21Bn were partially implemented. All the three (3) \nthe \nco-funding. \nactivities were partially implemented as summarized in the \ntable below and detailed in Appendix 3. \ne Engage the contractors to ensure that works \nTable showing performance indicators and targets \nare executed within the Categ No. No of \\| No.of No of No of Expend \nstipulated time. \nory of of activiti Activi activi activiti iture \noutpu outp es\\_ in ties ties es not Amoun \nts uts the fully partia implem t \nasse output imple lly ented (UGX) \nssed s ment imple \ned \nment \ned", "metadata": {"headings": [{"headings_0": {"content": "quantified", "page": 11, "level": 2}}, {"headings_1": {"content": "out-puts.", "page": 11, "level": 3}}, [{"headings_0": {"content": "quantified", "page": 11, "level": 2}}, {"headings_1": {"content": "out-puts.", "page": 11, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 11, "level": 2}}, {"headings_1": {"content": "out-puts.", "page": 11, "level": 3}}], [{"headings_0": {"content": "quantified", "page": 11, "level": 2}}, {"headings_1": {"content": "out-puts.", "page": 11, "level": 3}}]], "page": 11, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully imple", "metadata": {"headings": [{"headings_0": {"content": "Fully imple", "page": 12, "level": 3}}, {"headings_1": {"content": "quantified", "page": 11, "level": 2}}], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "mente \nd", "metadata": {"headings": [{"headings_0": {"content": "Fully imple", "page": 12, "level": 3}}, {"headings_1": {"content": "quantified", "page": 11, "level": 2}}, [{"headings_0": {"content": "Fully imple", "page": 12, "level": 3}}, {"headings_1": {"content": "quantified", "page": 11, "level": 2}}]], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "Fully imple", "page": 12, "level": 3}}], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "s \nPartial 3 3 0 3 0 1.21Bn", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "Fully imple", "page": 12, "level": 3}}], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ly imple", "metadata": {"headings": [{"headings_0": {"content": "ly imple", "page": 12, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "mente \nd", "metadata": {"headings": [{"headings_0": {"content": "ly imple", "page": 12, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}, [{"headings_0": {"content": "ly imple", "page": 12, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}]], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "output", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "s \nTotal 10 17 14 3 0 2.99Bn \nPartial implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activities. \ne Supply and installation of Irrigation equipment to farmers who have successfully made co-payment for irrigation equipment \ne Upgrade of Bulalu HC II to HC III. \ne Construction of Nawampiti seed school \nThe Accounting Officer attributed the partial implementation to; e Delayed co-funding by beneficiary farmers and the hybrid contracts for micro scale irrigation. \ne Delays commencement of works by the contractors for the upgrade of health Centre and construction of the seed school. \n1.7 \nDelivery of Services from Implemented Activities \nNo. Program Activity Focus Total \\| Summary of Audit Manageme \\| me details area expenditure findings (Time, conclusion nt \n(UGX) \u2018Bns\u2019 Quality, Response Quantity, Cost \nand \n\\_", "metadata": {"headings": [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}, [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}], [{"headings_0": {"content": "output", "page": 12, "level": 1}}, {"headings_1": {"content": "ly imple", "page": 12, "level": 3}}]], "page": 12, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "te Human Upgrade of UGIFT 630,399,744 At the time of Delay in An extension \n\\| \nCapital Bulalu HC II \ninspection on 24\" completion was made Developme to HCIII \nOctober 2023, the of works, and works nt \nconstruction were which were almost still on-going yet resulted in made up to according to the delayed 31% -Dec- contract works service 2023 should have been delivery. \ncompleted by 9", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}, [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "output", "page": 12, "level": 1}}]], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rer Sept 2023", "metadata": {"headings": [{"headings_0": {"content": "rer Sept 2023", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGIFT 409,906,205 Construction on Seed school The contract of Nawampiti \ngoing, and not for the seed seed school \nstructures were at functional school is still beam level as at yet. \non going the inspection until 30\" date 24\" October \nmay 2024 2023. \nThe \nworkers on site \nwere not wearing \n\\| protective gears", "metadata": {"headings": [{"headings_0": {"content": "rer Sept 2023", "page": 13, "level": 4}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| e.g. Helmets,", "metadata": {"headings": [{"headings_0": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}, {"headings_1": {"content": "rer Sept 2023", "page": 13, "level": 4}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Gumboots", "metadata": {"headings": [{"headings_0": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}, {"headings_1": {"content": "rer Sept 2023", "page": 13, "level": 4}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Agro- Supply and Micro scale 60,950,703 As at 30 June Intended industrializ installation of irrigation \nation Irrigation \nequipment to \nfarmers who \nhave", "metadata": {"headings": [{"headings_0": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}, {"headings_1": {"content": "rer Sept 2023", "page": 13, "level": 4}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "successfully", "metadata": {"headings": [{"headings_0": {"content": "successfully", "page": 13, "level": 3}}, {"headings_1": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2023 only 19 objective for Late \nfarmers had made the irrigation payment of Co-payment for scheme not co-funding the irrigation achieved yet. by farmers equipment out of \nbut to date the targeted 34 \n16 scheme made Co- farmers. 3 have been payment farmers had installed equipment fully \\| \u2014\\| installed", "metadata": {"headings": [{"headings_0": {"content": "successfully", "page": 13, "level": 3}}, {"headings_1": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Human Construction Edlieenan \\| 63,000,000 At the time of Delayed The class Capital of Two developme \ninspection 24\" service had not been Developme classroom nt Grant \nOctober 2023 the delivery. commissione nt block at (SFG) classroom block d however, it maundo p/s was completed has since but not in use \nbeen \nawaiting for hand \ncommissione over by the \nd and in use. contractor\n4. Natural, Rehabilitatio Water 482,703,565 Soak pit left open", "metadata": {"headings": [{"headings_0": {"content": "successfully", "page": 13, "level": 3}}, {"headings_1": {"content": "| e.g. Helmets,", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 13, "level": 3}}, {"headings_1": {"content": "successfully", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Environme n of existing Grant nt, Climate boreholes", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 13, "level": 3}}, {"headings_1": {"content": "successfully", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "change,", "metadata": {"headings": [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and not filled with \nhas been hard-core hence advised to fill breading site for \nthe soak pit \nhighlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nLuuka DLG had a wage budget of UGX.22,048,176,399, out of which UGX.20,467,861,877 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo\\_\\| Observation Recommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.18,334,159,533, The Accounting should and obtained supplementary funding of UGX.3,714,016,866 liaise with the resulting into a revised wage budget of UGX.22,048,176,399 which contractor for the was all warranted. \nconstruction of the seed school to expedite Out of the total warrants, UGX.20,467,861,877 was utilized by the the completion and DLG resulting in un-utilized warrants of UGX.1,580,314,521 operationalization of representing utilization of 93% as summarized in the table below the seed school. \nand detailed in Appendix 4; \nApprov Revise Warran Payment Unspent ed \nd ts UGX. s UGX. Balance Budget Budget Bn Bn UGX. Bn UGX. Bn UGX. \nBn \n18.334 22.048 22.048 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.1,580,314,521 \ne Supplementary funding of UGX.1,495,783,390 out of UGX.3,714,016,866 was not utilized \nThe Accounting Officer explained that the under absorption was mainly due to the non-operationalization of the seed school. \nb) 160 (8%) employees appeared for headcount were partially extracts within an validated due to lack of minutes/extracts from other Service appropriate \ntime Commissions to support their first appointment. \nframe for the validation of the c) No employees on the payroll appeared for validation and did employees", "metadata": {"headings": [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}, [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}], [{"headings_0": {"content": "change,", "page": 13, "level": 2}}, {"headings_1": {"content": "Community", "page": 13, "level": 3}}]], "page": 13, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 15, "level": 8}}, {"headings_1": {"content": "change,", "page": 13, "level": 2}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "not satisfy the requirements of the validation exercise, hence \nMinistry of Public were not verified. Service.", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 15, "level": 8}}, {"headings_1": {"content": "change,", "page": 13, "level": 2}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "d) A total of 25 (1%) employees on the payroll did not appear for e Make arrangements the validation and were categorised as follows; \nto validate any staff who have been 14 employees who did not appear for the headcount were \ngenuinely accounted accounted for by the Accounting Officer as being away for \nfor by the Accounting genuine reasons which included study leave abroad, staff who \nOfficer. \nhad no National IDs at the time of validation. \n11 employees were confirmed to have exited the District due \nInitiate a process of to: death, dismissal, abscondment, retirement, transfer of deleting these names service, and those who are known to the Accounting Officer \nfrom the payroll. For but failed to appear for validation without justification. \nstaff on transfer of service, \nthe A total of UGX.15,722,330 was paid as salary to 11 employees \nAccounting Officer in question after exit and this is considered a financial loss to \nshould initiate a", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 15, "level": 8}}, {"headings_1": {"content": "change,", "page": 13, "level": 2}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Government.", "metadata": {"headings": [{"headings_0": {"content": "Government.", "page": 15, "level": 1}}, {"headings_1": {"content": "by", "page": 15, "level": 8}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "process of transfer of salary payment to I noted that no individuals were not accounted for. \ntheir new duty stations. \ne) 7 individuals whose names were not on the District\u2019s payroll by \nJune 2023, appeared for the validation exercise. These Always liaise with the individuals were included on the validated payroll, upon relevant stakeholders confirmation by the Accounting Officer regarding their status. \nto ensure prompt updates of the payroll The Accounting Officer explained that; \ngoing forward. A follow-up of the The records provided for the verified employees qualify to \naffected staff should be on payroll. \nimmediately be made The staff who lost the first minute of appointment were \nby management so appointed by Iganga District and just transferred to Luuka \nas to have them District in 2010 for unverified employees. \naccess the payroll. Some individuals were new staff who had not accessed \npayroll while others were on disciplinary cases.", "metadata": {"headings": [{"headings_0": {"content": "Government.", "page": 15, "level": 1}}, {"headings_1": {"content": "by", "page": 15, "level": 8}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SI", "metadata": {"headings": [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Inconsistencies in Employee Details \nA total of 235 employees on the payroll had inconsistencies in their The Accounting Officer date s of birth, captured in the payroll and data captured by NIRA on should engage the the National IDs. The information is critical in the identification of an affected \nstaff and individual. \nensure that employee records are duly \nUGX.364,854,854 of statutory deductions were made by the and promptly paid as entity during the period. \nper the payroll register. In addition, the b) Over-remittance of UGX.13,941,207 and under-remittance of amounts over remitted UGX.156,160,876 of non-statutory deductions were made by should be followed up the entity during the period. \nwith a view of recovery. \nc) Misclassification of wage expenditure \nThe Accounting Officer took note of the audit findings and agreed to undertake continuous verification. \nDelayed deletion of employees from the payroll \nI noted that UGX.13,272,889 was paid to 3 staff who had either The Accounting Officer been retired, transferred, absconded or died. These resulted into should initiate a financial loss to government. \nprocess of deleting these names from the \nThe Accounting Officer explained that there was a mismatch payroll. between the dates of birth captured on personal file and data \nentered on the IPPS system and National ID. \n2.6 \nReview of the Entity Staff Establishment \nDuring the audit, I undertook procedures to review the \nThe Accounting Officer completeness and relevancy of the entity establishment and noted \nshould; \nthat; \n\u00b0 Out of 645 approved positions, a total of 371 (57.5%) e Engage the District positions were filled leaving a gap of 274 (42.5%) vacant \nService \npositions.", "metadata": {"headings": [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}, [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}], [{"headings_0": {"content": "SI", "page": 15, "level": 3}}, {"headings_1": {"content": "Government.", "page": 15, "level": 1}}]], "page": 15, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Commission,", "metadata": {"headings": [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], "page": 16, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Public \u00b0 The entity did not have an approved and costed staff Service \nand \nestablishment for primary, secondary and tertiary institutions \nMoFPED to have \nwhile the staff structure for health facilities issued by Ministry \nthese positions of Health was not incorporated into the district approved \nfilled. \nstructure. \nEngage relevant \u00b0 Relatedly, 7 staff on the payroll were not on the staff list. \nstakeholders to \ndevelop \nand \nThe Accounting Officer explained that; \nimplement a costed staff structure for \ne The district would continue to engage Ministry of Public Service \nthe District within a \nand MoFPED to have their wage bill increased to enable them", "metadata": {"headings": [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}, [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}], [{"headings_0": {"content": "Commission,", "page": 16, "level": 3}}, {"headings_1": {"content": "SI", "page": 15, "level": 3}}]], "page": 16, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "specified", "metadata": {"headings": [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], "page": 16, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "recruit and fill the gaps. \ntimeframe. \nThe district would engage the Ministry of Education and Sports e \nand Ministry of Public Service to develop the District staff e Liaise with Ministry structure for Primary Education. \nof Public Service to \ne The un-updated staff list was due to low staffing levels in the \nensure the \nHuman Resource Unit which had only one staff to handle all the \nintegration of the \n3.1 \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. \nLuuka District budgeted and received UGX.482,703,563 (100%) for the financial year 2022/23. Out of the UGX.482,703,563 received, the District spent UGX.482,703,563", "metadata": {"headings": [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}, [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}], [{"headings_0": {"content": "specified", "page": 16, "level": 8}}, {"headings_1": {"content": "Commission,", "page": 16, "level": 3}}]], "page": 16, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(100%).", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 17, "level": 1}}, {"headings_1": {"content": "specified", "page": 16, "level": 8}}], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Below is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity \n\\| Planned quantity Actual quantity \\| 1 Rural Water and ehabilatlan Construction of boreholes \n11 11 Sanitation Sub-Grant of boreholes 4 4 (traditional Construction of VIP latrine at 1 \n1", "metadata": {"headings": [{"headings_0": {"content": "(100%).", "page": 17, "level": 1}}, {"headings_1": {"content": "specified", "page": 16, "level": 8}}, [{"headings_0": {"content": "(100%).", "page": 17, "level": 1}}, {"headings_1": {"content": "specified", "page": 16, "level": 8}}], [{"headings_0": {"content": "(100%).", "page": 17, "level": 1}}, {"headings_1": {"content": "specified", "page": 16, "level": 8}}]], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 17, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 1}}], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014\\| Nawansega RGC in Bukooma Sub-", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 17, "level": 3}}, {"headings_1": {"content": "(100%).", "page": 17, "level": 1}}], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "county", "metadata": {"headings": [{"headings_0": {"content": "county", "page": 17, "level": 3}}, {"headings_1": {"content": "component)", "page": 17, "level": 3}}], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Piped Water Sub- Construction of piped water 1 \n1 Grant \n(UgIFT scheme at ikumbya\\_ ruralgrowth \ncomponent) center and ikumbya seed \nsecondary school \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": "county", "page": 17, "level": 3}}, {"headings_1": {"content": "component)", "page": 17, "level": 3}}, [{"headings_0": {"content": "county", "page": 17, "level": 3}}, {"headings_1": {"content": "component)", "page": 17, "level": 3}}]], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "county", "page": 17, "level": 3}}], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 observations \ne All Four (4) projects in the water grant work plan were in the approved five-year development plan. \noe The district budget and departmental work plans revealed no variances between the budgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped water sub- \ne One (01) projects had its designs approved by the Ministry of Water and", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "county", "page": 17, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "county", "page": 17, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 1}}, {"headings_1": {"content": "county", "page": 17, "level": 3}}]], "page": 17, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Environment.", "metadata": {"headings": [{"headings_0": {"content": "Environment.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o A review of the annual water performance report revealed that 5 out of 934 existing water facilities were not functioning. \noe A review of the contactor\u2019s water test report revealed that all newly constructed boreholes had yields that were below the required standard. \n3.1.2 Areas of Improvement", "metadata": {"headings": [{"headings_0": {"content": "Environment.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Environment.", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 1}}]], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a) Planning", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \no The proposed investments are derived from the approved LG Development Plan. oe prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \noe provides an indicative list of capital investments and other development activities to be funded. \noe stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning Luuka DLG and noted the following; \nAn analysis of the water budget allocations for the Sub counties revealed that e \nthe District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 5. \nSN Category Sub County/Town Budget Ranking Rank Council Name Amount based on need interpretation \nSub County IKUMBYA SC 232,751,276", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}, [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 1}}, {"headings_1": {"content": "Environment.", "page": 18, "level": 2}}]], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fairly needy by", "metadata": {"headings": [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "with most rank \nallocation \nSub County NAWAMPITI SC 4,521,661 \nNot \nneedy with least \nallocation \n\u00a9 1 ongoing UGFIT project (Ikumbya Seed School) had not been provided with water sources that were accessible by the local community. \nFailure to budget according to the prescribed allocation thresholds leads to wasteful \nb) Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \ne Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}, [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}], [{"headings_0": {"content": "Fairly needy by", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 1}}]], "page": 18, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 19, "level": 1}}, {"headings_1": {"content": "Fairly needy by", "page": 18, "level": 3}}], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o All piped water supply systems being constructed in the DLG must have approved engineering designs from the Ministry of Water and Environment. \no All DLGs should have water quality testing kits. \nDLGs should test at least 20% of the already existing water sources across the oe \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \n\u00b0 All boreholes fitted with hand pumps should have a minimum yield of", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 19, "level": 1}}, {"headings_1": {"content": "Fairly needy by", "page": 18, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 19, "level": 1}}, {"headings_1": {"content": "Fairly needy by", "page": 18, "level": 3}}]], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500litres/hour.", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All LGs should discontinue the use of GI pipes and concentrate on using stainless oe \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. I reviewed the implementation of the Grant activities and noted the following; \nThe District lacked water quality testing kits as a result water quality test were e \ncarried out using rudimentary techniques focusing on water smell, color and taste other than the standard tests. \nThe Accounting Officer explained that the District engaged the development partner to fund the acquisition of water quality test kits. \noe Only 21 (1.5%) of the existing water sources were tested contrary to the standard requirement of 20%, while 11 (100%) as required. This is shown in the table below; \n\\| \\| \\| \\| l \nSN Category Number of Percentage \nPercentage Percentage Percentage of \n\\| \nwater \\_ required to be actually untested \nsuccessful tests. \nsources \ntested tested \\| \n\\| (a) (b) \\_(a\u2014b) \n\\| \n\\| \n1 Existing 649 20% 1.5% 18.5% 100% \\| \n\\_ \n\\| projects sea \n2 \\| New 11 100% \\| 100% 0% 100%", "metadata": {"headings": [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}, [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}], [{"headings_0": {"content": "500litres/hour.", "page": 19, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 1}}]], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| projects | | | |", "metadata": {"headings": [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Failure to with the \naffects the \n3.2 \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. \nLuuka District budgeted and received UGX.2,187,643,885 to the implement the programme. The following activities were undertaken; \n\\| SN \\| Activity \nConstruction of Nawampiti seed school \nUpgrade of Bulalu HCII to HC III \n1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.2.1 Positive observations \noe A comparison of UGIFT activities implemented with the Annual work plan and budget revealed there was no implementation of unbudgeted for UgIFT activities. All payment for various UGIFT activities had adequate supporting documents. \noe \n3.2.2 Improvement \nBudget allocation to health development activities \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 specifies the allocation of funds as follows: 20% to repair and medical replacement; 20% to replacement of small medical equipment and medical furniture; and 60% to new construction, upgrade and maintenance. \nI noted that the District allocated 100% to Upgrade and new construction instead of the required maximum of 60% leading to over allocation by UGX.386,728,225 (40%) while replacement of small medical equipment and medical furniture was not allocated funds In addition, there was no allocation to repair of medical equipment as shown in the table below. \nstructures \nProvision of auxiliary structures for support services \nTotal 966,820,563 100% 100% 0% \\| \nUnder/over budget allocations negatively affect achievement of the intended health", "metadata": {"headings": [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}, [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}], [{"headings_0": {"content": "| projects | | | |", "page": 19, "level": 6}}, {"headings_1": {"content": "500litres/hour.", "page": 19, "level": 1}}]], "page": 19, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "services.", "metadata": {"headings": [{"headings_0": {"content": "services.", "page": 21, "level": 3}}, {"headings_1": {"content": "| projects | | | |", "page": 19, "level": 6}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "services.", "page": 21, "level": 3}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure the funds are allocated as per the Guidelines. \nb) Eunding and Absorption \nThe District budgeted and received UGX.2,187,643,885. Out of the received funds, UGX. 1,040,305,949(48%) was spent leaving UGX. 1,147,337,936 unutilized. Details are in the table below; \nDetails Approved Warrants/ Expenditure Under Under budget (UGX) Release (UGX) (UGX) funding absorption \nSEC eo Bd mm", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "services.", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "services.", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "services.", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "services.", "page": 21, "level": 3}}]], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(C)", "metadata": {"headings": [{"headings_0": {"content": "(C)", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Capital 2,187,643,885 2,187,643,885 1,040,305,949", "metadata": {"headings": [{"headings_0": {"content": "(C)", "page": 21, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 21, "level": 2}}, {"headings_1": {"content": "(C)", "page": 21, "level": 2}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "EEE", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 21, "level": 2}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2,187,643,885 2,187,643,885 1,040,305,949 \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of Nawampiti seed school and the upgrade of Bulalu HCII to HC III were partially implemented Construction of buildings at Kasimbi Secondary", "metadata": {"headings": [{"headings_0": {"content": "EEE", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 21, "level": 2}}, [{"headings_0": {"content": "EEE", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 21, "level": 2}}], [{"headings_0": {"content": "EEE", "page": 21, "level": 2}}, {"headings_1": {"content": "development", "page": 21, "level": 2}}]], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "School", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 21, "level": 3}}, {"headings_1": {"content": "EEE", "page": 21, "level": 2}}], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "As a result, education and health services were delayed to the intended beneficiaries. \nThe Accounting Officer explained that the contract for the construction of Nawampiti seed school the contact runs ends on 30\" May 2024 while, the contract for the upgrade of Bulalu was extended to 31% December 2023. \nUGIFT Project \nConstruction of Nawampiti seed school Upgrade of Bulalu HCII to HCIII \nTotal \nContract Amount UGX", "metadata": {"headings": [{"headings_0": {"content": "School", "page": 21, "level": 3}}, {"headings_1": {"content": "EEE", "page": 21, "level": 2}}, [{"headings_0": {"content": "School", "page": 21, "level": 3}}, {"headings_1": {"content": "EEE", "page": 21, "level": 2}}], [{"headings_0": {"content": "School", "page": 21, "level": 3}}, {"headings_1": {"content": "EEE", "page": 21, "level": 2}}], [{"headings_0": {"content": "School", "page": 21, "level": 3}}, {"headings_1": {"content": "EEE", "page": 21, "level": 2}}]], "page": 21, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,062,346,355", "metadata": {"headings": [{"headings_0": {"content": "3,062,346,355", "page": 22, "level": 3}}, {"headings_1": {"content": "School", "page": 21, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "883,444,536", "metadata": {"headings": [{"headings_0": {"content": "883,444,536", "page": 22, "level": 3}}, {"headings_1": {"content": "3,062,346,355", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3,945,790,891", "metadata": {"headings": [{"headings_0": {"content": "3,945,790,891", "page": 22, "level": 3}}, {"headings_1": {"content": "883,444,536", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There is a risk of loss of funds invested in the infrastructure in case the land disputes", "metadata": {"headings": [{"headings_0": {"content": "3,945,790,891", "page": 22, "level": 3}}, {"headings_1": {"content": "883,444,536", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "arise.", "metadata": {"headings": [{"headings_0": {"content": "arise.", "page": 22, "level": 2}}, {"headings_1": {"content": "3,945,790,891", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In response, the Accounting Officer explained that the district was in the process of acquiring the land titles.", "metadata": {"headings": [{"headings_0": {"content": "arise.", "page": 22, "level": 2}}, {"headings_1": {"content": "3,945,790,891", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "arise.", "page": 22, "level": 2}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should expedite the process of acquiring the land titles. \nd) Inspection of water Grant activities \nI conducted physical inspections of two (2) UGIFT projects implemented at UGX.3,945,790,891 to assess service delivery indicators. I observed the following as summarised in the table below; \nNo. Prog Activit Contra Pictorial Summary of Audit Managem ram y ct evidence findings (Time, conclusion ent me details Value Quality, Quantity, Response of Cost and \nproject", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "arise.", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "arise.", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "arise.", "page": 22, "level": 2}}]], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 8}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2018Bns 1 Construc \nConstruction on going Works were tion of \nand structures were at still ongoing", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 8}}, [{"headings_0": {"content": "(UGX)", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 8}}], [{"headings_0": {"content": "(UGX)", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 8}}]], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nawampi", "metadata": {"headings": [{"headings_0": {"content": "Nawampi", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "beam level as at the and remain ti seed \ninspection date 24\" incomplete school \nOctober 2023. The workers on site were not wearing protective gears e.g. Helmets, Gumboots", "metadata": {"headings": [{"headings_0": {"content": "Nawampi", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 3}}, [{"headings_0": {"content": "Nawampi", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 3}}], [{"headings_0": {"content": "Nawampi", "page": 22, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 22, "level": 3}}]], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Upgrade", "metadata": {"headings": [{"headings_0": {"content": "Upgrade", "page": 22, "level": 2}}, {"headings_1": {"content": "Nawampi", "page": 22, "level": 3}}], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| At the time of Works were of Bulalu \n\u2018\\| inspection on 24 \\| still on going \nThe Accounting Officer attributed the shortcoming to delays by the contractors however, the district held several site meetings that have resulted into good progress of the construction works.", "metadata": {"headings": [{"headings_0": {"content": "Upgrade", "page": 22, "level": 2}}, {"headings_1": {"content": "Nawampi", "page": 22, "level": 3}}, [{"headings_0": {"content": "Upgrade", "page": 22, "level": 2}}, {"headings_1": {"content": "Nawampi", "page": 22, "level": 3}}], [{"headings_0": {"content": "Upgrade", "page": 22, "level": 2}}, {"headings_1": {"content": "Nawampi", "page": 22, "level": 3}}]], "page": 22, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}], "page": 23, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should strengthen the monitoring, supervision and site meetings to ensure that construction works are completed in time. \n3.3 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX. 390,326,164 for the construction of two (2) classroom blocks. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}]], "page": 23, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3.3.1 observations \no The District maintained an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \n\u00b0 I noted that All the 4 Projects worth UGX.278,338,190 were screened for likely environmental and social impacts, there were environment and social management plans for 5 Projects, the prescribed mitigation measures for four (4) screened projects were implemented, and the screened Projects reported on the implementation of prescribed mitigation measures. \no Inoted that the District\u2019s allocation to capital expenditure and Investment service costs as per the prescribed criteria. \noe The District received all the budgeted for funds worth UGX.390,326,164, representing a 100% performance. \noe All the released funds worth UGX.390,326,164 had been spent by the time of audit representing a utilisation rate of 100%. \n3.3.2 Areas of Improvement \na) Inspection for service delivery under the Education Development Grant I \nProgra Activity Total Summary of Audit Management mme details expenditure findings (Time, conclusion Response", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 3}}, {"headings_1": {"content": "Upgrade", "page": 22, "level": 2}}]], "page": 23, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX) Quality,", "metadata": {"headings": [{"headings_0": {"content": "(UGX) Quality,", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quantity, Cost \nand \nFunctionali \nEducatio Constructio \n63,999,990 At the time of The quality The contractor n n of a two \ninspection, works of \nthe was still in the Develop classroom \nwere substantially classroom defect liability ment block at \ncompleted but was not period and the", "metadata": {"headings": [{"headings_0": {"content": "(UGX) Quality,", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 3}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Ikumbya", "metadata": {"headings": [{"headings_0": {"content": "Ikumbya", "page": 24, "level": 3}}, {"headings_1": {"content": "(UGX) Quality,", "page": 24, "level": 8}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "cracks were satisfactory contractor was", "metadata": {"headings": [{"headings_0": {"content": "Ikumbya", "page": 24, "level": 3}}, {"headings_1": {"content": "(UGX) Quality,", "page": 24, "level": 8}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Primary", "metadata": {"headings": [{"headings_0": {"content": "Primary", "page": 24, "level": 3}}, {"headings_1": {"content": "Ikumbya", "page": 24, "level": 3}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "beginning to given that engaged to School \ndevelop in sections cracks were work on the of the walls. already issues raised developing and since then Broken window in sections it has been glasses of the floor handled however the No water water harvesting \nharvesting system/tank system tank was not part of the contract Constructio 63,780,200 No Notice boards in \nThe contractor n of a two \nthe classrooms as \nwas still in the classroom per BOQ. defect liability block at \nperiod and the Bugonza Engraving stone contractor was Primary not attached by engaged to School contractor work on the issues raised", "metadata": {"headings": [{"headings_0": {"content": "Primary", "page": 24, "level": 3}}, {"headings_1": {"content": "Ikumbya", "page": 24, "level": 3}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inadequate", "metadata": {"headings": [{"headings_0": {"content": "Inadequate", "page": 24, "level": 3}}, {"headings_1": {"content": "Primary", "page": 24, "level": 3}}], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and since then Desks(High student \nit has been to desk ratio) handled however the No water water harvesting \nharvesting system/channel. system tank was not part Some windows of the contract unlockable \nConstructio 63,578,400 No Notice boards in \nThe contractor n of a two \nthe classrooms as \nwas still in the classroom per BOQ. defect liability block at \nperiod and the Ikumbya Engraving stone contractor was Catholic not attached by engaged to \nPrimary resulted in School \ndelayed utilisation of the facilit Total", "metadata": {"headings": [{"headings_0": {"content": "Inadequate", "page": 24, "level": 3}}, {"headings_1": {"content": "Primary", "page": 24, "level": 3}}, [{"headings_0": {"content": "Inadequate", "page": 24, "level": 3}}, {"headings_1": {"content": "Primary", "page": 24, "level": 3}}]], "page": 24, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "255,338,190", "metadata": {"headings": [{"headings_0": {"content": "255,338,190", "page": 25, "level": 3}}, {"headings_1": {"content": "Inadequate", "page": 24, "level": 3}}], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the shortcomings are rectified prior to the lapse of the defects liability period. \n3.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in District/MC/City with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nLuuka District Budgeted and received UGX.973,892,346 (100%) to implement the following activities. \nSN Category Activity Planned Actual uantity uanti 1 Capital Development (micro Installation of irrigation 34 8 scale irrigation equipment) equipment \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": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "255,338,190", "page": 25, "level": 3}}]], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.5.1 observations \n\u00b0 A review of the district budget and departmental work plans revealed that there were no variances between the budgeted amount and the required program", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 25, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "percentage allocation for capital development and complementary category.", "metadata": {"headings": [{"headings_0": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A review of the receipts/bank deposit slips and bank statement revealed that a total of UGX.72,870,420 was collected from 19 farmers at the time of audit and the funds were still on the Luuka General Fund account. \nOut of the total program receipts of UGX.973,892,346, UGX.235,429,940 (24%) oe \nwas utilized by the entity at the time of audit resulting into unspent balance of UGX.738,462,406 (76%). Details are in the table below. \nItem Revised Warrants/ Total Variance % budget Release expenditure (as absorption per payment file)", "metadata": {"headings": [{"headings_0": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}, [{"headings_0": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}], [{"headings_0": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}], [{"headings_0": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 25, "level": 1}}]], "page": 25, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "es", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], "page": 26, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ": \nm \n\u2019 \nQuarter Four Ra 206,877,940 -206,877,940 0.00% \u2019 \n973,892,346 973,892,346 235,429,940 738,462,406 24% \nJ undertook inspection to ascertain the extent of service delivery and noted that oe \nthe District had installed 8 out of the 34 planned irrigation equipment. \nAs a result of the budget short falls key program activities were not implemented and negatively impacts on the attainment of the program targets. In addition, under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer attributed the shortcoming to; \ne Late co-funding payment by farmers and explained that in the subsequent FY, 16 scheme had been installed. \noe Some codes having defaults on the PBS.", "metadata": {"headings": [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}, [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}], [{"headings_0": {"content": "es", "page": 26, "level": 1}}, {"headings_1": {"content": "percentage allocation for capital development and complementary category.", "page": 25, "level": 2}}]], "page": 26, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}], "page": 26, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that beneficiaries co-fund in time. In addition, the Accounting Officer should liaise with the MoFPED to ensure that the codes are flexible to avoid wrong expenditure allocations during payments. \nb) Implementation of the Micro irrigation program \nParagraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and \nI reviewed the implementation of the micro irrigation program and noted that 26 planned irrigation equipment had not been delivered to selected farmers who had paid the co-funding. \nAs a result of the shortcomings, the purpose for which the funds were disbursed and poor implementation of the program during the financial year under review. \nThe Accounting Officer attributed the shortcoming to late co-funding payment by farmers and explained that in the subsequent FY, 16 scheme had been installed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "es", "page": 26, "level": 1}}]], "page": 26, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that farmers co-fund in time to enable installation of the irrigation equipment. \nc) Inspection for service delivery projects implemented in FY 2022/23 \nBy the time of audit, the entity had installed 3 irrigation equipment on various farms. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nN Progr Activi Name Location Equipme Value Pictorial Summary Audit Manage o. amm ty of (Village, nt of Evidence of concl ment e detail benefi Parish supplier equipm \nfindings usion Respon s ciary and sub- and ent \n(Time, se county procure (UGX) Quality, \nment \u2018Bns Quantity, reference Cost and \nFunction", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ality)", "metadata": {"headings": [{"headings_0": {"content": "ality)", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agro- Install John Kibuutu Wes S\") 18,613,4 \nSolar The \\|. emcees \nIndust ation Fredric Village, Consult 97 Be \npowered & equip rialisat of k Budhaban Internatio \ndrilled ment ion Irrigati Kanyali gula nal \nborehole is on Parish in Limited \nas a water functio Equip Bulongosu Luuk/593/ source nal ment county Supp/21- Horse pipe \nb \u201e\\| 4] 22/00007 \ninstalled \n33 \n\\| and functional \n\u00ab\\*\\| Hydrant", "metadata": {"headings": [{"headings_0": {"content": "ality)", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "ality)", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "ality)", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "equipment", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 27, "level": 3}}, {"headings_1": {"content": "ality)", "page": 27, "level": 3}}], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "installed \n3.5 \nImplementation of the Uganda Road Fund (URF) \na) Funding for road activities under URF \nI reviewed the approved/revised Uganda Road Fund(URF) budget allocation for the Financial Year 2022/2023 and noted that Luuka District had an approved budget of UGX.529,299,808. The District received UGX.474,519,129 (90%) leaving a balance of", "metadata": {"headings": [{"headings_0": {"content": "equipment", "page": 27, "level": 3}}, {"headings_1": {"content": "ality)", "page": 27, "level": 3}}, [{"headings_0": {"content": "equipment", "page": 27, "level": 3}}, {"headings_1": {"content": "ality)", "page": 27, "level": 3}}], [{"headings_0": {"content": "equipment", "page": 27, "level": 3}}, {"headings_1": {"content": "ality)", "page": 27, "level": 3}}]], "page": 27, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.54,780,679. (10%).", "metadata": {"headings": [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], "page": 28, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Out of the UGX.474,519,129 that was received, UGX.215,856,323 was transferred to the Town Council and sub counties as shown in the table below. \nCATEGORY PLANNED ANNUAL ACTUAL VARIANCE EXPENDITURE EXPENDITURE EXPENDITURE UGX UGX UGX 122,104,000 175,205,972 53,101,972 MAINTENANCE \nBRIDGES & CULVERTS \n86,307,647\\| Of] -86,307,647 PERIODIC MAINTENANCE 0 0 ROAD EQUIPMENT REPAIRS 44,716,798 37,407,258 -7,309,540 SUPERVISION/ADMINISTRATIVE 44,983,347 46,049,575 1,066,228 COSTS \nTOTAL FOR DISTRICT \n298,111,792 258,662,805 -39,448,987 TRANSFERS TO OTHER \n231,188,016 215,856,323 -15,331,693 GOVERNMENT UNITS(SUB- \nCOUNTIES \nTRANSFERS \nThe failure to fully fund the budget resulted into failure to implement planned activities such as installation of culverts at Bukadde (lusampa) swamp and routine Mechanized maintenance on Kiroba-Kunyiro road. \nThe Accounting Officer explained that the district supplemented the URF shortfall with other funding sources to complete the roads works. \nThe Accounting Officer should liaise with the Uganda Road Fund to ensure funding is secured for planned road activities. \nb) Status of implementation of road activities \nA review of URF annual work plan and the respective quarterly performance reports revealed that the district planned to undertake Routine Mechanised Maintenance and Bridges and culverts works totalling to 21.2 km at cost of UGX.298,111,792 as \nAccording to my inspection carried out on 24' October 2023 and progressive performance reports, I have observed the following; \nProg Activi Value Pictorial evidence \\| Summary of Audit Management ram ty of \nfindings (Time, conclu Response me detail project( Quality, sion \ns UGX) Quantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}, [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}], [{"headings_0": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}, {"headings_1": {"content": "equipment", "page": 27, "level": 3}}]], "page": 28, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 29, "level": 8}}, {"headings_1": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Routin Side -drainage \\| \ne \\| ee \\| Channels blocked m \n2 u = along bulanga waibuga busiro meinte \nroad. \nnance \nof", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 29, "level": 8}}, {"headings_1": {"content": "UGX.54,780,679. (10%).", "page": 28, "level": 2}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bulang", "metadata": {"headings": [{"headings_0": {"content": "Bulang", "page": 29, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 29, "level": 8}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a,", "metadata": {"headings": [{"headings_0": {"content": "Bulang", "page": 29, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 29, "level": 8}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Naibug", "metadata": {"headings": [{"headings_0": {"content": "Naibug", "page": 29, "level": 3}}, {"headings_1": {"content": "Bulang", "page": 29, "level": 3}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a Busiiro road", "metadata": {"headings": [{"headings_0": {"content": "Naibug", "page": 29, "level": 3}}, {"headings_1": {"content": "Bulang", "page": 29, "level": 3}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(16.2", "metadata": {"headings": [{"headings_0": {"content": "(16.2", "page": 29, "level": 3}}, {"headings_1": {"content": "Naibug", "page": 29, "level": 3}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "km)", "metadata": {"headings": [{"headings_0": {"content": "km)", "page": 29, "level": 2}}, {"headings_1": {"content": "(16.2", "page": 29, "level": 3}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nThe Accounting Officer explained that drainage channels were constructed as planned, but were blocked due to heavy rains. The Accounting Officer further explained that the district had planned to work on affected channels.", "metadata": {"headings": [{"headings_0": {"content": "km)", "page": 29, "level": 2}}, {"headings_1": {"content": "(16.2", "page": 29, "level": 3}}, [{"headings_0": {"content": "km)", "page": 29, "level": 2}}, {"headings_1": {"content": "(16.2", "page": 29, "level": 3}}]], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], "page": 29, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that side drainage channels are constructed and cleaned as per the maintenance plan. \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 \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 District\u2019s 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": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}]], "page": 29, "document_name": "LuukaDistrict 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": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], "page": 30, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. \u00a9 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. oe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. oe Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am to draw attention in auditor\u2019s to the related disclosures in the I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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, 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", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 3}}, {"headings_1": {"content": "km)", "page": 29, "level": 2}}]], "page": 30, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guideline.", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], "page": 32, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District prepared quarterly performance reports. \nThere was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities, Support for the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels. \n\u00a9 The PDC held quarterly meetings. \n8 In 64 SACCOs, a leadership vetting committee was elected and inaugurated \n0 64 PDM SACCOs included the bank account opening resolution in the minutes 0 64 PDM SACCOs operated with a fully constituted Board. \n0 64 PDM SACCOs with fully constituted Boards held regular Board meetings. The members of the board filled in expression of interest forms prior to being o \nelected board members. \n\u00b0 The training of trainers (Core Implementation team) was carried out. \nTraining of local experts was carried out. \nThe Local Experts trained households and enterprise group leaders on household visioning and enterprise analysis. \n64 SACCOs were registered under the Cooperative Societies Act. \nAll the Enterprise groups in 64 PDM SACCOs were registered by the Officers at the Sub as", "metadata": {"headings": [{"headings_0": {"content": "guideline.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}, [{"headings_0": {"content": "guideline.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "guideline.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}], [{"headings_0": {"content": "guideline.", "page": 32, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 3}}]], "page": 32, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Based", "metadata": {"headings": [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}], "page": 32, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a) Alignment of the District Budget to the PDM \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. \nParagraph 3.4 of the Implementation Guidelines for PDM, 2021 provides that the PDC shall be critical in identifying and prioritising social services required at parish level and share the priorities for approval and consolidation at the Sub County and district level. \nA review of Luuka District\u2019s budget and work plans revealed that no priorities were received from Sub Counties for incorporation in to the budget/work plan. \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer acknowledged the observation.", "metadata": {"headings": [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}, [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}], [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}], [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}], [{"headings_0": {"content": "Based", "page": 32, "level": 3}}, {"headings_1": {"content": "guideline.", "page": 32, "level": 1}}]], "page": 33, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Based", "page": 32, "level": 3}}], "page": 33, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Parishes are submitted by Sub-Counties for incorporation in the District Budget and Work plan. \nb) Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Based", "page": 32, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 33, "level": 3}}, {"headings_1": {"content": "Based", "page": 32, "level": 3}}]], "page": 33, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}], "page": 33, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, all the 64 SACCOs received 75% of their PRF in the last quarter implying that the disbursements delayed by 9 Months. The summary is in the table below and the details are in Appendix 6. \nThe Accounting Officers explained that the mandate to release funds lies with the", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}, [{"headings_0": {"content": "SACCO.", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 33, "level": 3}}]], "page": 33, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 34, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 33, "level": 3}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 34, "level": 3}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED. The PSST should timely release funds in accordance with the appropriation. \nc) Disbursement of Parish Revolving Fund (PRF) to the Households \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 10 PDM SACCOs had disbursed UGX. 37,000,000 (37%) out of the oe \nPRF received of UGX. 100,000,000 leaving UGX. 63,000,000 (63%) undisbursed. Details are in Appendix 7. \nLow disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 34, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 34, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 34, "level": 3}}]], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that PDM SACCOs distribute PRF to households. \n4.3.2 Review of Governance Structures \nParagraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}]], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe The LG Accounting Officers (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner and District", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 34, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 3}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Officer", "metadata": {"headings": [{"headings_0": {"content": "Officer", "page": 34, "level": 3}}, {"headings_1": {"content": "require that;", "page": 34, "level": 8}}], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "shall constitute the HLG Core \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. \nT reviewed the existence and functionality of the PDM governance structures at the District/MC/City Council, Parish and SACCO level and made the following", "metadata": {"headings": [{"headings_0": {"content": "Officer", "page": 34, "level": 3}}, {"headings_1": {"content": "require that;", "page": 34, "level": 8}}, [{"headings_0": {"content": "Officer", "page": 34, "level": 3}}, {"headings_1": {"content": "require that;", "page": 34, "level": 8}}], [{"headings_0": {"content": "Officer", "page": 34, "level": 3}}, {"headings_1": {"content": "require that;", "page": 34, "level": 8}}]], "page": 34, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 35, "level": 1}}, {"headings_1": {"content": "Officer", "page": 34, "level": 3}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Governance Observations Recommendation structure", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 35, "level": 1}}, {"headings_1": {"content": "Officer", "page": 34, "level": 3}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Parish \ne Did not prepare parish priorities and action The Accounting Officer Development plans for the FY 2022/2023. \nshould ensure that; Committees (PDC) e Did not prepare quarterly performance \nreports. Details in Appendix 8. \ne Parish priorities and action plans are The Accounting Officer explained that District \nprepared. \nwould carry out continuous capacity building \u00bb PDC \nprepare to ensure that the PDC perform as expected. \nquarterly \nerformance reports. General Meetings e In 64 PDM SACCOs, the vetting criterion The Accounting Officer by PDM SACCOs \nfollowing the PDM SACCO byelaws was not should ensure that the approved/not included in the PDM Sacco members minutes/agenda are trained. \ne 64 PDM SACCOs did not have training of the \nPDM SACCO members during the meeting \nL \nDetails in Appendix 9.", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 35, "level": 1}}, {"headings_1": {"content": "Officer", "page": 34, "level": 3}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 35, "level": 1}}, {"headings_1": {"content": "Officer", "page": 34, "level": 3}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 35, "level": 1}}, {"headings_1": {"content": "observations;", "page": 35, "level": 1}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \nfe 6 SACCOs did not constitute the supervisory, The Accounting Officer Committees a nd executive committees as well as the Loan, should ensure that the Sub Committees Production, Marketing, Business PDM SACCO Boards are Development services, Finance and fully constituted. investment sub Committees. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning board/Committees/Sub- Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n4.3.3 Registration of PDM SACCOs and Enterprise Groups 2.6.2, 3.10 of Users Handbook for the Parish", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 35, "level": 1}}, {"headings_1": {"content": "observations;", "page": 35, "level": 1}}, [{"headings_0": {"content": "_|", "page": 35, "level": 1}}, {"headings_1": {"content": "observations;", "page": 35, "level": 1}}], [{"headings_0": {"content": "_|", "page": 35, "level": 1}}, {"headings_1": {"content": "observations;", "page": 35, "level": 1}}], [{"headings_0": {"content": "_|", "page": 35, "level": 1}}, {"headings_1": {"content": "observations;", "page": 35, "level": 1}}]], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fund", "metadata": {"headings": [{"headings_0": {"content": "Fund", "page": 35, "level": 3}}, {"headings_1": {"content": "_|", "page": 35, "level": 1}}], "page": 35, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \noe A SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member oe \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \noe The AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \n\\| SN Nature of Observations \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "Fund", "page": 35, "level": 3}}, {"headings_1": {"content": "_|", "page": 35, "level": 1}}, [{"headings_0": {"content": "Fund", "page": 35, "level": 3}}, {"headings_1": {"content": "_|", "page": 35, "level": 1}}], [{"headings_0": {"content": "Fund", "page": 35, "level": 3}}, {"headings_1": {"content": "_|", "page": 35, "level": 1}}]], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Fund", "page": 35, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Fund", "page": 35, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM e 64 SACCOs were not licensed to take on the The Accounting Officer SACCOs Under the business of lending under Microfinance should ensure that all Microfinance \nInstitutions money lenders act as detailed in SACCOs are registered Institutions Money Appendix 10. \nunder the Cooperatives Lenders Act \nSocieties Act or it has As a result, enforcement of recovery of PRF from applied for a\\_ licence beneficiaries by the PDM SACCOs may be legally under this Act. challenged leading to loss of funds.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Fund", "page": 35, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officer promised to engage the Ministry of trade for further advice and", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 36, "level": 3}}, {"headings_1": {"content": "Fund", "page": 35, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "management.", "metadata": {"headings": [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2. Signing of PRF e UGX.600,000,000 was transferred to 6 SACCOs The Accounting Officer Financing Agreements with signed PRF financing agreements \nshould ensure e In 64 PDM SACCOs, the SACCO bank account compliance \nwith number provided was not captured in the signed requirements of PRF PRF Financing Agreement as guided by Budget agreements. \nexecution circular for FY 2022/2023, June 2022 \nas detailed in Appendix 11.", "metadata": {"headings": [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nThe Accounting Officer acknowledged the observation and explained the PRF agreements were signed. \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from", "metadata": {"headings": [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}, [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}], [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}]], "page": 36, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM", "metadata": {"headings": [{"headings_0": {"content": "management.", "page": 36, "level": 2}}, {"headings_1": {"content": "registration", "page": 36, "level": 3}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 37, "level": 3}}, {"headings_1": {"content": "management.", "page": 36, "level": 2}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Management", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 37, "level": 3}}, {"headings_1": {"content": "management.", "page": 36, "level": 2}}, [{"headings_0": {"content": "SACCO.", "page": 37, "level": 3}}, {"headings_1": {"content": "management.", "page": 36, "level": 2}}], [{"headings_0": {"content": "SACCO.", "page": 37, "level": 3}}, {"headings_1": {"content": "management.", "page": 36, "level": 2}}]], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 37, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 37, "level": 3}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1. Selection \nand \u00b064 parishes did not select any The Accounting Officer Implementation of flagship projects contrary to the should ensure that Prioritized/Flagship guidelines. \nparishes select flagship Projects e2 farmer enterprise/households projects. implemented projects that are not \nfrom the priority commodity list. \nDetails are in Appendix 12.", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 37, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 37, "level": 3}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nFailure to select and implement prioritized projects may undermine to achieve pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 37, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 37, "level": 3}}, [{"headings_0": {"content": "Response", "page": 37, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 37, "level": 3}}]], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Loan Application \u00b0 37 beneficiaries in 1 Parishes who The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 37, "level": 3}}, {"headings_1": {"content": "SACCO.", "page": 37, "level": 3}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 37, "level": 3}}, {"headings_1": {"content": "Response", "page": 37, "level": 3}}], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Approval accessed loans before 5\" June 2023 should ensure that Process \nwere not selected through the beneficiaries in 1 \nthe loan funds. \nThe Accounting Officer attributed the shortcoming to financial implications and explained that the district would sensitize SACCOs about the insurance", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 37, "level": 3}}, {"headings_1": {"content": "Response", "page": 37, "level": 3}}, [{"headings_0": {"content": "and", "page": 37, "level": 3}}, {"headings_1": {"content": "Response", "page": 37, "level": 3}}], [{"headings_0": {"content": "and", "page": 37, "level": 3}}, {"headings_1": {"content": "Response", "page": 37, "level": 3}}]], "page": 37, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "policy.", "metadata": {"headings": [{"headings_0": {"content": "policy.", "page": 38, "level": 3}}, {"headings_1": {"content": "and", "page": 37, "level": 3}}], "page": 38, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Failure to identify subsistence households using the wealth ranking tool and select and implement prioritized projects may undermine the achievement of pillar objectives. Failure to follow the stipulated loan application and approval process may result into ineligible beneficiaries accessing PRF. While, Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \n4.3.5 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Physical Inspection of Household Project Implementation \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "policy.", "page": 38, "level": 3}}, {"headings_1": {"content": "and", "page": 37, "level": 3}}, [{"headings_0": {"content": "policy.", "page": 38, "level": 3}}, {"headings_1": {"content": "and", "page": 37, "level": 3}}], [{"headings_0": {"content": "policy.", "page": 38, "level": 3}}, {"headings_1": {"content": "and", "page": 37, "level": 3}}], [{"headings_0": {"content": "policy.", "page": 38, "level": 3}}, {"headings_1": {"content": "and", "page": 37, "level": 3}}]], "page": 38, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "policy.", "page": 38, "level": 3}}], "page": 38, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "oe 2 beneficiaries in 1 PDM SACCO had implemented different projects \noe No beneficiaries in 1 PDM SACCOs had non-existent projects. Details are in Appendix 14. \nImplementation of different projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained that continuous follow up of beneficiaries would be carried out.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "policy.", "page": 38, "level": 3}}, [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "policy.", "page": 38, "level": 3}}], [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "policy.", "page": 38, "level": 3}}], [{"headings_0": {"content": "following;", "page": 38, "level": 1}}, {"headings_1": {"content": "policy.", "page": 38, "level": 3}}]], "page": 38, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 1}}, {"headings_1": {"content": "following;", "page": 38, "level": 1}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 39, "level": 1}}, {"headings_1": {"content": "following;", "page": 38, "level": 1}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No Source", "metadata": {"headings": [{"headings_0": {"content": "No Source", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 1}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Approved Actual \\| Variance Reasons for under/over collection \n\\_\\| budget Collections \nTax Revenues \\| 100,792,782 m 103,565,000 \n1 Local Services Tax", "metadata": {"headings": [{"headings_0": {"content": "No Source", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 1}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Recruitment of new staff and effect of the increment of salary for science teachers. \n2 Land fees T 0 600,000 -600,000 \n3 Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "No Source", "page": 39, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 39, "level": 1}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "20,000,000", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "No Source", "page": 39, "level": 4}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "29,496,000 -14,496,000 Parish chief to collect money 4 Other tax revenues \n0 186,225 -186,225 Not Budgeted for. \n5 Non-Tax Revenues 0 0 \\| \n6 Rent", "metadata": {"headings": [{"headings_0": {"content": "20,000,000", "page": 39, "level": 3}}, {"headings_1": {"content": "No Source", "page": 39, "level": 4}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "metadata": {"headings": [{"headings_0": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 39, "level": 3}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \npay rental at Nawampiti 7 Sale of goods and services \n0 3,000,000 -3,000,000 Did not budget \n8 ein Administrative fees and licenses \n\\|", "metadata": {"headings": [{"headings_0": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 39, "level": 3}}, [{"headings_0": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}, {"headings_1": {"content": "20,000,000", "page": 39, "level": 3}}]], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "62,000,000 116,739,345", "metadata": {"headings": [{"headings_0": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}, {"headings_1": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- \\| Due to Co- funding payment by irrigation", "metadata": {"headings": [{"headings_0": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}, {"headings_1": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}, {"headings_1": {"content": "5,000,000 7,040,000 7,040,000 Telephone masks placed on government land", "page": 39, "level": 3}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farmers", "metadata": {"headings": [{"headings_0": {"content": "farmers", "page": 39, "level": 2}}, {"headings_1": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9 Revenue 0 40,000 -40,000 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "farmers", "page": 39, "level": 2}}, {"headings_1": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}, [{"headings_0": {"content": "farmers", "page": 39, "level": 2}}, {"headings_1": {"content": "62,000,000 116,739,345", "page": 39, "level": 3}}]], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Total Revenue", "metadata": {"headings": [{"headings_0": {"content": "Total Revenue", "page": 39, "level": 2}}, {"headings_1": {"content": "farmers", "page": 39, "level": 2}}], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "187,792,782 260,666,570 -77,873,788 \\| \n35 \nAppendix 2: Lack of appropriate performance indicators and targets in the work plans \nS Program Sub- Budget Activities Key performance Planned Revised budget UGX Amount Spent UGX N program Output indicator(s) (Measure) Target for the \nFinancial year \n1 22- 01- 010008- Construction of 5 Number of 5 stance pit latrine 1 \nHUMAN Education,Spo Capacity stance pit latrine constructed \nCAPITAL rts and skills Strengthe Construction of two Number of classroom blocked \n4 \nDEVELOP 04-Labour and ning classroom blocks constructed \nMENT", "metadata": {"headings": [{"headings_0": {"content": "Total Revenue", "page": 39, "level": 2}}, {"headings_1": {"content": "farmers", "page": 39, "level": 2}}, [{"headings_0": {"content": "Total Revenue", "page": 39, "level": 2}}, {"headings_1": {"content": "farmers", "page": 39, "level": 2}}], [{"headings_0": {"content": "Total Revenue", "page": 39, "level": 2}}, {"headings_1": {"content": "farmers", "page": 39, "level": 2}}]], "page": 39, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "employment", "metadata": {"headings": [{"headings_0": {"content": "employment", "page": 40, "level": 2}}, {"headings_1": {"content": "Total Revenue", "page": 39, "level": 2}}], "page": 40, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services \n390,326,164 390,326,164 \n2 06- 01- 000006- MOTORISED Number of boreholes installed 11 482,703,563 482,703,565 NATURAL Environment Planning DRILLING OF 9 DEEP \nRESOURC and Natural and BOREHOLES AND \nES, Resources budgeting TWO PRODUCTION \nENVIRON Management DEEP BOREHOLES,", "metadata": {"headings": [{"headings_0": {"content": "employment", "page": 40, "level": 2}}, {"headings_1": {"content": "Total Revenue", "page": 39, "level": 2}}, [{"headings_0": {"content": "employment", "page": 40, "level": 2}}, {"headings_1": {"content": "Total Revenue", "page": 39, "level": 2}}], [{"headings_0": {"content": "employment", "page": 40, "level": 2}}, {"headings_1": {"content": "Total Revenue", "page": 39, "level": 2}}]], "page": 40, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "MENT,", "metadata": {"headings": [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}], "page": 40, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PUMP TESTING AND \nCLIMATE WATER QUALITY \nCHANGE, \nANALYSIS \nLAND AND \nFEASIBILTY STUDY Number of reports \n1 \nWATER \nAND DESIGN OF \nPIPED WATER \nSYSTEM AT IKUMBYA \nRURALGROWTH \nCENTER AND \nIKUMBYA SEEED \nSECONDARY SCHOOL \nRehabilitation of Number of boreholes 4 \nexisting boreholes rehabilitated \nConstruction of pit Number of 5 stance pit latrine \n1 \nlatrine \nconstructed \n3 01-AGRO- 01- 010017- Formation and Number of farmer field schools 4 \n82,334,653 82,334,653 INDUSTRI Institutional Machinery strengthening of 4 formed \nALIZATIO Strengthening acquisition Farmer field schools \nN and and under micro scale \nCoordination maintenan irrigation. \nI \nce Organisation of farmer \nfield days around \ndemonstration sites \n04-Agricultural 000073- Awareness creation Number of awareness 12 \n5,621,544 5,040,000 Market Access Marketing Events for farmers \nworkshop carried out \nand and value Awareness raising \nCompetitivene addition Events for local \nSS \nleaders at LLG and LG \n02-Agricultural 010025- Supply and installation Number of farmers supplied 35 Production Coffee of Irrigation with micro irrigation \nand \nProductivit equipment to farmers equipment \nProductivi who have successfully \n885,936,149 173,831,960 \n\\_ \nManageme made co-payment for \nnt irrigation equipment \nInstallation of \ndemonstration site \nMicro scale Irrigation \n09- 04-Transport 260002- District, community Number of Kilometrage 40.7 INTEGRAT Asset District , access and urban maintained \nED \nManagement Urban and roads maintained ie in \nTRANSPO \nCommunit a motorable state \nRT y Access \nINFRASTR \nRoad \nUCTURE \nMaintenan \nAND \nce \nSERVICES \n16- 01- 000014- Funds transferred to 7 Number of LLG where funds 12 GOVERNA Institutional Administra Lower local are transferred \nNCE AND Coordination tive and Governments and 5 \nSECURITY Support Town councils. \nServices \n\\| \n000033- Phased fencing Percentage of completion \nSupport to Luuka district", "metadata": {"headings": [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}, [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}], [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}], [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}], [{"headings_0": {"content": "MENT,", "page": 40, "level": 1}}, {"headings_1": {"content": "employment", "page": 40, "level": 2}}]], "page": 40, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Regional headquarters", "metadata": {"headings": [{"headings_0": {"content": "Regional headquarters", "page": 41, "level": 3}}, {"headings_1": {"content": "MENT,", "page": 40, "level": 1}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Offices \n12- 02-Population 010008- Construction of Percentage of completion HUMAN Health, Safety Capacity Nawampiti seed school \nCAPITAL and Strengthe \nDEVELOP Management ning \nMENT 320066- Upgrade of Bulalu Percentage of completion Health HCH to HCIII", "metadata": {"headings": [{"headings_0": {"content": "Regional headquarters", "page": 41, "level": 3}}, {"headings_1": {"content": "MENT,", "page": 40, "level": 1}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "System", "metadata": {"headings": [{"headings_0": {"content": "System", "page": 41, "level": 3}}, {"headings_1": {"content": "Regional headquarters", "page": 41, "level": 3}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Strengthe", "metadata": {"headings": [{"headings_0": {"content": "Strengthe", "page": 41, "level": 3}}, {"headings_1": {"content": "System", "page": 41, "level": 3}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ning", "metadata": {"headings": [{"headings_0": {"content": "ning", "page": 41, "level": 3}}, {"headings_1": {"content": "Strengthe", "page": 41, "level": 3}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "532,171,000 474,519,129 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ning", "page": 41, "level": 3}}, {"headings_1": {"content": "Strengthe", "page": 41, "level": 3}}, [{"headings_0": {"content": "ning", "page": 41, "level": 3}}, {"headings_1": {"content": "Strengthe", "page": 41, "level": 3}}]], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "281,967,423 281,967,423", "metadata": {"headings": [{"headings_0": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, {"headings_1": {"content": "ning", "page": 41, "level": 3}}], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "63,262,000 63262000 1,220,823,322 409,906,205 966,820,563 630,399,744 \n\\| 4,911,966,381 2,994,290,843 \n37 \nAppendix 3: Implementation of outputs", "metadata": {"headings": [{"headings_0": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, {"headings_1": {"content": "ning", "page": 41, "level": 3}}, [{"headings_0": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, {"headings_1": {"content": "ning", "page": 41, "level": 3}}], [{"headings_0": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, {"headings_1": {"content": "ning", "page": 41, "level": 3}}], [{"headings_0": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, {"headings_1": {"content": "ning", "page": 41, "level": 3}}]], "page": 41, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Program Sub- PIAP (Program Activities Key Planned Revised Amount \\| Audit Audit Conclusion program Implementation Action Output \nPlan) Output \nperformance Target budget Spent Conclusion at at output level indicator(s) for the UGX UGX activity level (Fully/Partial/No (Measure) Financia (Fully/Partial/ t Implemented)- I year \nNot Extent of", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}, [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "281,967,423 281,967,423", "page": 41, "level": 3}}]], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implemented)- implementation", "metadata": {"headings": [{"headings_0": {"content": "Implemented)- implementation", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Extent of \nof output (Look at implementatio GL items and \nn of activity identify activities with substantial amounts) 12-HUMAN 01- e 1202030502-Basic 010008- Constructio Number of 5 1 390,326,16 390,326, Fully Fully implemented CAPITAL Education,S Requirements and Minimum Capacity n of 5 stance pit \n4 164 Implemented \nDEVELOPME ports and standards met by schools and Strength stance pit latrine \nNT skills training institutions ening latrine constructed \n04-Labour . 1203010601-Basic Constructio Number of 4 \nand Requirements and Minimum n of two classroom \nemployment standards met by schools and \nclassroom blocked \nservices training institutions blocks constructed \n1202010201-Basic \n. \nRequirements and Minimum \nstandards met by schools and \ntraining institutions \nFully Fully implemented Implemented \n06-NATURAL 01- 06060601 Strategy for NDP HI 000006- MOTORISE Number of 11 482,703,56 482,703, Fully", "metadata": {"headings": [{"headings_0": {"content": "Implemented)- implementation", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}, [{"headings_0": {"content": "Implemented)- implementation", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}], [{"headings_0": {"content": "Implemented)- implementation", "page": 42, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}]], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "Implemented)- implementation", "page": 42, "level": 3}}], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "RESOURCES, Environment implementation coordination Planning D boreholes \n3 565 Implemented \nENVIRONME and Natural developed. and DRILLING installed \nNT, Resources \nbudgeti OF 9 DEEP \nCLIMATE Managemen ng BOREHOLE \nCHANGE, G S AND \nLAND AND TWO \nWATER \nPRODUCTI \nON DEEP \nBOREHOLE \nSs, PUMP \nTESTING \nAND \nWATER \nQUALITY \nANALYSIS \nNumber of \nFully Fully implemented FEASIBILTY reports Implemented \nSTUDY \nAND \n\\| DESIGN OF \n38 \nPIPED \nWATER \nSYSTEM AT \nIKUMBYA \nRURALGRO \nWTH \nCENTER \nAND \nIKUMBYA \nSEEED \nSECONDAR \nY SCHOO L \nRehabilitati Number of Fully Fully implemented on of boreholes Implemented \nexisting rehabilitated \nboreholes \nConstruct io Number of 5 \nFully Fully implemented n of pit stance pit", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "Implemented)- implementation", "page": 42, "level": 3}}, [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "Implemented)- implementation", "page": 42, "level": 3}}], [{"headings_0": {"content": "Fully implemented", "page": 42, "level": 3}}, {"headings_1": {"content": "Implemented)- implementation", "page": 42, "level": 3}}]], "page": 42, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implemented", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "latrine \nlatrine constructed 01-AGRO- 01- 01060104-Regular collection 010017 Formation Number of INDUSTRIAL Institutional and disemination of agriculture Machine and farmer field IZATION Strengtheni data undertaken ry strengthe ni schools ng and \nacquisiti ng of 4 \nformed Coordination on and Farmer field mainten schools \nance under micro \nscale", "metadata": {"headings": [{"headings_0": {"content": "Implemented", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully implemented", "page": 42, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "irrigation.", "metadata": {"headings": [{"headings_0": {"content": "irrigation.", "page": 43, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 43, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "82,334,653 82,334,6 Fully", "metadata": {"headings": [{"headings_0": {"content": "irrigation.", "page": 43, "level": 3}}, {"headings_1": {"content": "Implemented", "page": 43, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully implemented", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 43, "level": 3}}, {"headings_1": {"content": "irrigation.", "page": 43, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "53 Implemented \nOrganisati io Fully n of farmer Implemented field days \naround \ndemonstrati \non sites \nRecruitmen", "metadata": {"headings": [{"headings_0": {"content": "Fully implemented", "page": 43, "level": 3}}, {"headings_1": {"content": "irrigation.", "page": 43, "level": 3}}, [{"headings_0": {"content": "Fully implemented", "page": 43, "level": 3}}, {"headings_1": {"content": "irrigation.", "page": 43, "level": 3}}]], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 43, "level": 2}}, {"headings_1": {"content": "Fully implemented", "page": 43, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "t of \\_ Implemented contract \nstaff \n04- \u00a2 01030201-Modern 000073- Awareness Number of 12 5,621,544 5,040,0 Partially", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 43, "level": 2}}, {"headings_1": {"content": "Fully implemented", "page": 43, "level": 3}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Agricultural agricultural markets Marketin creation awareness \n00 implemented implemented Market constructed in strategic g and Events for workshop \nAccess and locations value farmers carried out \nCompetitive e 01030405-Value chain actors addition Awarness Number of \nPartially \nness and staff trained raising awareness implemented \nEvents for workshop \nlocal carried out \n\\| leaders at \n39 \nLLG and LG \n09- 04- 09040106-Community access 260002- District, Number of 40.7 532,171,00 474,519, Fully Fully Implemented INTEGRATE Transport & feeder roads constructed & District, community Kilometrage \n0 129 Implemented \nD \nAsset \nmaintained to facilitate market Urban access and maintained TRANSPORT Managemen access \nand urban roads INFRASTRU t \nCommu maintained \nCTURE AND \nnity ie in oa \nSERVICES Access motorable Road state \nMainten \nance \n16- 01- 16060502-Administrative 000014- Funds Number of 12 281,967,4 281,967, Fully GOVERNANC Institutional support services enhanced Administ transferred LLG where \n23 423 Implemented E AND Coordination \nrative to 7 Lower funds are \nSECURITY and local transferred \nSupport Governmen \nServices ts and 5 \nTown \ncouncils. \n40", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}, [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}], [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}], [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}], [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}], [{"headings_0": {"content": "Partially", "page": 43, "level": 3}}, {"headings_1": {"content": "Fully", "page": 43, "level": 2}}]], "page": 43, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Partial", "metadata": {"headings": [{"headings_0": {"content": "Partial", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 43, "level": 3}}], "page": 45, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Program Sub- PIAP Activities Key Planned Revised Amount Audit Audit program (Program \nperforman Target for budget UGX Spent UGX Conclusion Conclusion at Implementati ce the at activity output level on Action indicator(s Financial level (Fully/Partial/ Plan) Output ) year (Fully/Parti Not (Measure) al/Not Implemented) Implement - Extent of ed)- Extent implementatio of n of output implement (Look at GL ation of items and activity identify activities \n\\| 02-Agricultural 01041103- 010025- Supply and installation Number of Production Coffee Coffee of Irrigation farmers and \nproductivity Productivity equipment to farmers supplied Productivity enhanced Management who have successfully with micro made copayment for irrigation irrigation equipment equipment \nwith substantial \n885,936,149 173,831,960 Partially Partially", "metadata": {"headings": [{"headings_0": {"content": "Partial", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 43, "level": 3}}, [{"headings_0": {"content": "Partial", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 43, "level": 3}}], [{"headings_0": {"content": "Partial", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 43, "level": 3}}], [{"headings_0": {"content": "Partial", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 43, "level": 3}}]], "page": 45, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "Partial", "page": 45, "level": 3}}], "page": 45, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u 12-HUMAN 02-Population 1203011501- 010008- Construction of Percentage 1 1,220,823,322 409,906,205 Partially Partially CAPITAL Health, Safety Improve Capacity Nawampiti seed of \nimplemented implemented DEVELOPM and population Strengthening school completion \nENT Management health, safety 320066- Upgrade of Bulalu Percentage \nand Health HCII to HCIII of \nmanagement System completion \nStrengthening \n41 \n1 966,820,563 630,399,744 Partially", "metadata": {"headings": [{"headings_0": {"content": "implemented implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "Partial", "page": 45, "level": 3}}, [{"headings_0": {"content": "implemented implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "Partial", "page": 45, "level": 3}}], [{"headings_0": {"content": "implemented implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "Partial", "page": 45, "level": 3}}]], "page": 45, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "implemented implemented", "page": 45, "level": 3}}], "page": 45, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 4: Utilization of the Wage Budget \n[ \nSN Department Name Initial Approved Supplementary Revised Warrant Payments Unspent balance \n\\|", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "implemented implemented", "page": 45, "level": 3}}, [{"headings_0": {"content": "implemented", "page": 45, "level": 3}}, {"headings_1": {"content": "implemented implemented", "page": 45, "level": 3}}]], "page": 46, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "implemented", "page": 45, "level": 3}}], "page": 46, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], "page": 46, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Administration 0.858 0.858 0.858 0.836 0.022 2 Community based 0.131 0.131 0.131 0.006 services \n3 Education 12.423 2.268 14.691 14.691 0.922 4 Finance 0.131 0.131 0.131 0.130 \n5 Health 3.231 117 4.409 0.393 6 Internal audit 0.028 0.028 0.009 7 Natural resources 0.139 0.022 0.161 \n0.018 8 Planning unit 0.052 0.052 0.012 9 Production 0.938 0.219 1.157 0.136 10 Roads and technical 0.221 0.027 0.248 0.248 0.185 0.063 services \n11 0.172 0.172 0.172 0.172 12 Trade, industry and local 0.010 \ndevelopment \n0.010 0.010 0.010 \nGrand Total 18.334 3.714 22.048 22.048 20.468 1.580 \n42 \nAppendix 5: Fairness in the distribution of projects \nWater points coverage per sub county/ Allocation of grant to sub counties \nSub \nWater \nRank based District Variance Amount allocated tothe %age of amount allocated to the Sub Coun coverage rate on need average rate \nSub Coun \nCounty out of the total district grant BUKOOMA 62.70% 81.10% -18.40% 51,266,843 10.62 IKUMBYA 72.30% 81.10% -8.80% 232,751,276 48.22 WAIBUGA 74.70% 81.10% -6.40% 28,643,847 \nIRONGO 75.30% th qth 81.10% -5.80% 57,287,694 11.87 \nBUKANGA 86.80% 81.10% 5.70% 61,809,355 12.80 6 NAWAMPITI 87.10% 81.10% 6.00% 4,521,661 0.94 BULONGO 96.60% 81.10% 15.50% 28,643,847 5.93 \n43 \nAppendix 6: Late disbursement of funds", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}, [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], [{"headings_0": {"content": "Budget", "page": 46, "level": 3}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}]], "page": 46, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SUPPLIER_NAME", "metadata": {"headings": [{"headings_0": {"content": "SUPPLIER_NAME", "page": 48, "level": 1}}, {"headings_1": {"content": "Budget", "page": 46, "level": 3}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PAYMENT_DATE", "metadata": {"headings": [{"headings_0": {"content": "PAYMENT_DATE", "page": 48, "level": 1}}, {"headings_1": {"content": "SUPPLIER_NAME", "page": 48, "level": 1}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PO", "metadata": {"headings": [{"headings_0": {"content": "PO", "page": 48, "level": 2}}, {"headings_1": {"content": "PAYMENT_DATE", "page": 48, "level": 1}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "02/12/2022 19/04/2023 25/04/2023 22/06/2023 29/06/2023 Grand Total NAMANSENDA-BUKOOMA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 \nNAWANSEGA-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 \nBUKYANGWA-BUKOOMA PARISH DEVELOPMENT MODEL SACCO LTD \nNAMULANDA-BUKOOMA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 \n50,000,000 sd 100,000,000 25,000,000 50,000,000 100,000,000 25,000,000 50,000,000 75,000,000 50,000,000 100,000,000 BUSONGA WARD -LUUKA PDM SACCO LTD \nBUSITRO WAIBUGA PDM SACCO LIMITED \nBULONGO BULONGO PDM SACCO LIMITED \nKIYUNGA WARD -LUUKA PDM SACCO LTD \nBUDONDO BUKANGA PDM SACCO LIMITED \nKIROBA BUKANGA PDM SACCO LIMITED \nBUKOOVA CENTRAL-BUKOOVA PARISH DEVELOPMENT MODEL SACCO \nLTD \n25,000,000 25,000,000 50,000,000", "metadata": {"headings": [{"headings_0": {"content": "PO", "page": 48, "level": 2}}, {"headings_1": {"content": "PAYMENT_DATE", "page": 48, "level": 1}}, [{"headings_0": {"content": "PO", "page": 48, "level": 2}}, {"headings_1": {"content": "PAYMENT_DATE", "page": 48, "level": 1}}], [{"headings_0": {"content": "PO", "page": 48, "level": 2}}, {"headings_1": {"content": "PAYMENT_DATE", "page": 48, "level": 1}}]], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,000,000 25,000,000 50,000,000 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 50,000,000 100,000,000", "page": 48, "level": 2}}, {"headings_1": {"content": "PO", "page": 48, "level": 2}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25,000,000 25,000,000 50,000,000 \\|\\_\\_\\| 100,000,000 25,000,000 25,000,000 50,000,000 \\_\\_\\_\\_\\_\\_\\| \\_\\_\\_\\_100,000,000 25,000,000 25,000,000 25,000,000 25,000,000 100,000,000 25,000,000 25,000,000 25,000,000 25,000,000 100,000,000 \\|", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 50,000,000 100,000,000", "page": 48, "level": 2}}, {"headings_1": {"content": "PO", "page": 48, "level": 2}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,000,000 50,000,000 75,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 50,000,000 75,000,000", "page": 48, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 50,000,000 100,000,000", "page": 48, "level": 2}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "BUKOOVA RURAL-BUKOOVA PARISH DEVELOPMENT MODEL SACCO 25,000,000 \nLTD \nBUNABALA-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 NAIGOBYA-BUKOOMA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 BUSANDA-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 MAKUUTU-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 NABYOTO-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000 25,000,000 BUKANHA-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 50,000,000 75,000,000", "page": 48, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 50,000,000 100,000,000", "page": 48, "level": 2}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,000,000 50,000,000 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 50,000,000 100,000,000", "page": 48, "level": 3}}, {"headings_1": {"content": "25,000,000 50,000,000 75,000,000", "page": 48, "level": 3}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "50,000,000 100,000,000 50,000,000 100,000,000 25,000,000 25,000,000 100,000,000 50,000,000 100,000,000 50,000,000 100,000,000 25,000,000 50,000,000 100,000,000 BUYOGA-BUKOOVA PARISH DEVELOPMENT MODEL SACCO LTD \nNSIMAKATONO-KYANVUMA PARISH DEVT MODEL SACCO LTD", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 50,000,000 100,000,000", "page": 48, "level": 3}}, {"headings_1": {"content": "25,000,000 50,000,000 75,000,000", "page": 48, "level": 3}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 25,000,000 25,000,000 100,000,000", "page": 48, "level": 2}}, {"headings_1": {"content": "25,000,000 50,000,000 100,000,000", "page": 48, "level": 3}}], "page": 48, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "25,000,000 25,000,000 (\u2018\\| 25,000,000 25,000,000 100,000,000 NAKABAMBWE-KYANVUMA PARISH DEVT MODEL SACCO LTD 25,000,000 25,000,000 \nNAKABAALE-KYANVUMA PARISH DEVT MODEL SACCO LTD 25,000,000 25,000,000 \n25,000,000 75,000,000 50,000,000 100,000,000 25,000,000 25,000,000 100,000,000 KYANVUMA-IRONGO PARISH DEVT MODEL SACCO LTD \n25,000,000 25,000000\\| \u2014 50,000,000 100,000,000 ACCOLITD\\_\u2014\u2014D\u2014 2 50,000,000 100,000,000 KIBINGA-IRONGO PARISH DEVT MODEL SACCO LTD \nKALYOWA-IRONGO PARISH DEVT MODEL SACCO LTD \nBUSALAMU NORTH BUSALAMU PDM SACCO LIMITED \nBUSALAMU SOUTH BUSALAMU PDM SACCO LIMITED 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000\u2019000\u20190S 000\u2019000\u2019SZ 000\u2019000\u2019SzZ \nGSLIWT ODDVS Wdd VONEIVM DIVMT \\| 000\u2019000\u201900T 000\u2019000\u2019SZ 000\u2019000\u2019SZ 000\u2019000\u2019SZ 000\u2019000'S7 \nOIIVS WAd VAANNMI VINNNI", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u2019007", "page": 49, "level": 3}}], "page": 49, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}], "page": 49, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ODDVS Wdd VASWNYT VVMVN 000\u2019000\u201900T 000\u00b0000\u2019S7 000\u2019000\u2019Sz 000\u00b0000\u201957 000\u2019000\u2019SZ \nOIIVS WAd VAANNMI VAENNMI 000\u2019000\u201900T 000000\u20190S 000\u2019000\u2019SZ 000\u2019000\u2019Sz \nODDVS Wad VONEIVM VMEWLLng \nAppendix 7: Disbursement of Parish Revolving Fund (PRF) to the Households \n\\\\ Name of SACCO \nOpening Total Closing Total Total Total Diversion/Variance Account Receipts Account payments Disbursements bank \nbalance (Credits) Balance (Loans) charges \na", "metadata": {"headings": [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}, [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}], [{"headings_0": {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "page": 49, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T 000\u2019000\u20190S", "page": 49, "level": 3}}]], "page": 49, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(G)=(D-E-F)", "metadata": {"headings": [{"headings_0": {"content": "(G)=(D-E-F)", "page": 50, "level": 3}}, {"headings_1": {"content": "000\u2019000\u201900T 000\u2019000\u201905 000\u2019000\u2019Sz 000\u2019000\u2019SZ", "page": 49, "level": 3}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "C)", "metadata": {"headings": [{"headings_0": {"content": "C)", "page": 50, "level": 3}}, {"headings_1": {"content": "(G)=(D-E-F)", "page": 50, "level": 3}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nawanyago-Irongo Pdm Sacco Limited 17,000,000 100,000,000 117,000,000", "metadata": {"headings": [{"headings_0": {"content": "C)", "page": 50, "level": 3}}, {"headings_1": {"content": "(G)=(D-E-F)", "page": 50, "level": 3}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PF", "metadata": {"headings": [{"headings_0": {"content": "PF", "page": 50, "level": 1}}, {"headings_1": {"content": "C)", "page": 50, "level": 3}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[2 ran \\| toma mama \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "PF", "page": 50, "level": 1}}, {"headings_1": {"content": "C)", "page": 50, "level": 3}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[5", "metadata": {"headings": [{"headings_0": {"content": "[5", "page": 50, "level": 1}}, {"headings_1": {"content": "PF", "page": 50, "level": 1}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "sanas", "metadata": {"headings": [{"headings_0": {"content": "sanas", "page": 50, "level": 4}}, {"headings_1": {"content": "[5", "page": 50, "level": 1}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Tome mama mamma] \\| [Tan 194,299", "metadata": {"headings": [{"headings_0": {"content": "sanas", "page": 50, "level": 4}}, {"headings_1": {"content": "[5", "page": 50, "level": 1}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[5 sess = [ono Tmomon| | 37,000,000 33,350", "metadata": {"headings": [{"headings_0": {"content": "[5 sess = [ono Tmomon| | 37,000,000 33,350", "page": 50, "level": 4}}, {"headings_1": {"content": "sanas", "page": 50, "level": 4}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "See sn messen man mama \\| 194,299 5 Fin vamam\u0131 mamam\u0131\\| um] \\| Budhabangula Bulongo Pdm Sacco Limited 17,000,000 100,000,000 117,708,182 \n3 rm [Tram oom mare] \\| 5 Fon \\|vamam\\| mama] uvomam\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "[5 sess = [ono Tmomon| | 37,000,000 33,350", "page": 50, "level": 4}}, {"headings_1": {"content": "sanas", "page": 50, "level": 4}}, [{"headings_0": {"content": "[5 sess = [ono Tmomon| | 37,000,000 33,350", "page": 50, "level": 4}}, {"headings_1": {"content": "sanas", "page": 50, "level": 4}}]], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014", "page": 50, "level": 1}}, {"headings_1": {"content": "[5 sess = [ono Tmomon| | 37,000,000 33,350", "page": 50, "level": 4}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "m m I", "metadata": {"headings": [{"headings_0": {"content": "m m I", "page": 50, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 50, "level": 1}}], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "46 \nAppendix 8: Functionality of the Parish Development Committees (PDC) \nParish Name Name Of Sacco Does the membership of the Were Did the PDC Did the PDC Were \nHow much Parish Development committee quarterly prepare parish prepare parish 5 quarterly", "metadata": {"headings": [{"headings_0": {"content": "m m I", "page": 50, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 50, "level": 1}}, [{"headings_0": {"content": "m m I", "page": 50, "level": 1}}, {"headings_1": {"content": "\u2014\u2014", "page": 50, "level": 1}}]], "page": 50, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 51, "level": 8}}, {"headings_1": {"content": "m m I", "page": 50, "level": 1}}], "page": 51, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(PDC) include those stipulated meetings priorities and year plan as performance was \nin the guidelines?(Includes LC held? action plans for stipulated reports received II Chairperson, Parish Chief, \nParish Chairperson of the \nwomen Council, Parish \nChairperson of the youth \nCouncil, Parish Chairperson of \npersons with Disability Council, \nChairperson of the ruling Party \nat the Parish, and Chairperson \nof older persons executive \ncommittee the parish or ward \nelected under sec. 25(4) of the \nNational Council for older \nPersons Act, 2013) \nthe FY Annex 2 prepared? for the PDC 2022/2023 as structure of the \nactivities? per Annex 1 parish plan of \nformat of parish the Governance \npriorities of the and \nGovernance and Administration \nAdministration pillar \npillar operational \noperational manual, Feb. \nmanual, Feb. 2022? \n2022? \nBudhabangula Budhabangula Yes Yes No No No 1,000,000 Bulongo Pdm \nSacco Limited \nBudondo Budondo - Yes Yes No No No 1,000,000 Bukanga Pdm \nSacco Limited \nBugomba Bugomba- Yes Yes No No No 1,000,000 Nawampiti Pdm \nSacco Limited \nBugonyoka Bugonyoka- Yes Yes No No No 1,000,000 Bulongo Pdm \nSacco Limited \nBukanha Bukanha- Yes Yes No No No 1,000,000 Bukoova Pdm \nSacco Limited \nBukendi Bukendi-Bulongo Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nBukooma Bukooma- Yes Yes No No No 1,000,000 Bukooma Pdm \nSacco Limited \nBukoova Bukoova Central- Yes Yes No No No 1,000,000 Bukoova Pdm", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 51, "level": 8}}, {"headings_1": {"content": "m m I", "page": 50, "level": 1}}, [{"headings_0": {"content": "funding", "page": 51, "level": 8}}, {"headings_1": {"content": "m m I", "page": 50, "level": 1}}], [{"headings_0": {"content": "funding", "page": 51, "level": 8}}, {"headings_1": {"content": "m m I", "page": 50, "level": 1}}]], "page": 51, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "Sacco Limited", "page": 51, "level": 1}}, {"headings_1": {"content": "funding", "page": 51, "level": 8}}], "page": 51, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n47", "metadata": {"headings": [{"headings_0": {"content": "Sacco Limited", "page": 51, "level": 1}}, {"headings_1": {"content": "funding", "page": 51, "level": 8}}, [{"headings_0": {"content": "Sacco Limited", "page": 51, "level": 1}}, {"headings_1": {"content": "funding", "page": 51, "level": 8}}]], "page": 51, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bukoova rural Bukoova Rural- Yes Yes No No No 1,000,000 Bukoova Pdm \nSacco Limited \nBukyangwa Bukyangwa- Yes Yes No No 1,000,000 Bukooma Pdm \nSacco Limited \nBulanga ward Bulanga-Bulanga Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nBulongo Bulongo- Bulongo Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nBunabala Bunabala- Yes No No No 1,000,000 Bukoova Pdm \nSacco Limited \nBunafu Bunafu- Ikumbya Yes No No No 1,000,000 Pdm Sacco \nLimited \nBuniko Buniko- Yes No No No 1,000,000 Kyanvuma Pdm \nSacco Limited \nBusalamu East Busalamu East - Yes \nBusalamu Pdm \nSacco Limited \nBusalamu North Busalamu North - Yes \nBusalamu Pdm \nSacco Limited \nBusalamu South Busalamu South- \nBusalamu Pdm \nSacco Limited \nBusalamu East Busalamu West - \nBusalamu Pdm \nSacco Limited \nYes No No No 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Sacco Limited", "page": 51, "level": 1}}, {"headings_1": {"content": "funding", "page": 51, "level": 8}}, [{"headings_0": {"content": "Sacco Limited", "page": 51, "level": 1}}, {"headings_1": {"content": "funding", "page": 51, "level": 8}}]], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "Sacco Limited", "page": 51, "level": 1}}], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 52, "level": 3}}], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Busadha Busanda- 1,000,000 Bukoova Pdm \nSacco Limited \u2014m Busiimawu Busiimawu - No 1,000,000 Luuka Pdm Sacco \nLimited \nBusiiro Busiiro- Waibuga \nPdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 52, "level": 3}}], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Limited", "metadata": {"headings": [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No No 1,000,000 \n48 \nBusonga Busonga -Luuka Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nm \nButasera Butaserwa- Yes Yes No No 1,000,000 Bukoova Pdm \nSacco Limited ie \nButimbwa Butimbwa - Yes No No 1,000,000 Waibuga Pdm \nSacco Limited Ne \nBuwologoma Buwologoma - Yes No No 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}, [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}], [{"headings_0": {"content": "Limited", "page": 52, "level": 1}}, {"headings_1": {"content": "1,000,000 1,000,000", "page": 52, "level": 3}}]], "page": 52, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bukanga Pdm Sacco Limited \nBuyoga Buyoga-Bukoova Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nBuyoola Buyoola- Yes Yes \\| No No \\| 1,000,000 Nawampiti Pdm \nSacco Limited \nIkumbya Ikumbya- Yes Yes No No No 1,000,000 Ikumbya Pdm \nSacco Limited \nInuula Inuula- Ikumbya Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nIrongo Irongo-Irongo Yes Yes No No No 1,000,000 Pdm Sacco Ie\u2014s \nLimited \nItakaibolu Itakaibolu - Yes \nNo 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}, [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}], [{"headings_0": {"content": "No", "page": 53, "level": 2}}, {"headings_1": {"content": "Limited", "page": 52, "level": 1}}]], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sacco Waibuga Pdm", "metadata": {"headings": [{"headings_0": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}, {"headings_1": {"content": "No", "page": 53, "level": 2}}], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Limited \nItwe Itwe-Bulanga Yes Yes No No 1,000,000 Pdm Sacco \\|. \nLimited \nKalyowa Kalyowa-Irongo Yes No No No 1,000,000 Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}, {"headings_1": {"content": "No", "page": 53, "level": 2}}, [{"headings_0": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}, {"headings_1": {"content": "No", "page": 53, "level": 2}}], [{"headings_0": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}, {"headings_1": {"content": "No", "page": 53, "level": 2}}]], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= Limited", "metadata": {"headings": [{"headings_0": {"content": "= Limited", "page": 53, "level": 2}}, {"headings_1": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kibbinga Kibinga-Irongo Yes Yes No No 1,000,000 \\| Pdm Sacco \nLimited \nKiroba Kiroba -Bukanga Yes Yes No", "metadata": {"headings": [{"headings_0": {"content": "= Limited", "page": 53, "level": 2}}, {"headings_1": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}, [{"headings_0": {"content": "= Limited", "page": 53, "level": 2}}, {"headings_1": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}], [{"headings_0": {"content": "= Limited", "page": 53, "level": 2}}, {"headings_1": {"content": "Sacco Waibuga Pdm", "page": 53, "level": 3}}]], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Pdm Sacco \nLimited \n49 \nKitwekyambogo Kitwekyambogo - Yes Luuka Pdm Sacco \nLimited \nYes No No No 1,000,000 \nKiyunga Kiyunga -Luuka Yes Yes No No No 1,000,000 Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}, [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 53, "level": 3}}, {"headings_1": {"content": "= Limited", "page": 53, "level": 2}}]], "page": 53, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kyanvuma Limited", "metadata": {"headings": [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], "page": 54, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kyanvuma- Yes Yes No No No 1,000,000 Irongo Pdm \nSacco Limited \nLwaki Lwaki -Waibuga Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nLwanda Lwanda -Luuka Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nMagada Magada- Yes Yes No No No 1,000,000 Kyanvuma Pdm \nSacco Limited \nMakuutu Makuutu- Yes [No No No 1,000,000 Bukoova Pdm \nSacco Limited \nMaundo Mawundo- Yes Yes No No No 1,000,000 Bulanga Pdm \nSacco Limited \nNabubya Nabubya - Yes Yes No No No 1,000,000 Bukanga Pdm \nSacco Limited \nNabyoto Nabyoto-Bukoova Yes Yes No No No 1,000,000 Pdm Sacco \nLimited \nNaigobya Naigobya- Yes Yes No No No 1,000,000 Bukooma Pdm \nSacco Limited \nNakabaale A Nakabaale- Yes Yes No No No 1,000,000 Kyanvuma Pdm \nSacco Limited \nNakabambwe Nakabambwe- Yes Yes No No 1,000,000 Kyanvuma Pdm \nSacco Limited \nNakabugu Nakabugu - Yes Yes No 1,000,000 Bulongo Pdm \nSacco Limited \n50 \n: \nNakiswiga Nakiswiga- Yes Yes No No No 1,000,000 Nawampiti Pdm \nSacco Limited \nNamalembe Namalemba- Yes Yes No No ro 1,000,000 Bulongo Pdm \nSacco Limited 7 \nNamasenda Namansenda- Yes Yes \\| No No 1,000,000 Bukooma Pdm \nSacco Limited \\| \n\\| \nNamukubembe Namukubembe - Yes Yes No No No 1,000,000 Bukanga Pdm \nSacco Limited \nNamulanda Namulanda- Yes Yes No No No 1,000,000 Bukooma Pdm \nSacco Limited \\| Nantamu Nantamu- Yes Yes No No 1,000,000 \\| Bulanga Pdm \nSacco Limited or as Nawaka \\| Nawaka- Yes \nes No No \nIkumbya Pdm \nSacco Limited \nNawampiti Nawampiti - Yes Yes No", "metadata": {"headings": [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}, [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}], [{"headings_0": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, {"headings_1": {"content": "1,000,000", "page": 53, "level": 3}}]], "page": 54, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "| 1,000,000", "page": 55, "level": 5}}, {"headings_1": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}], "page": 55, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nawampiti Pdm \nSacco Limited \\| \nNawankompe Nawankompe Yes Yes No No 1,000,000 Nawampiti Pdm \nSacco Limited \nNawansenga Nawansega- Yes IS No No 1,000,000 Bukoova Pdm \nNawanyago Sacco Limited \n\\_\\_\\| \nNawanyago- Yes Yes No no 1,000,000 Irongo Pdm \nNsima Katono Nsimakatono- Yes \\| Yes No No 1,000,000 \nSacco Limited [Wo \nKyanvuma Pdm \nNtayigirwa Sacco Limited hi + Ntayigirwa = Yes Yes No No 1,000,000 Ikumbya Pdm 1 \nSacco Limited \nWalibo Walibo-Bulanga Yes Yes No No 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "| 1,000,000", "page": 55, "level": 5}}, {"headings_1": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}, [{"headings_0": {"content": "| 1,000,000", "page": 55, "level": 5}}, {"headings_1": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}], [{"headings_0": {"content": "| 1,000,000", "page": 55, "level": 5}}, {"headings_1": {"content": "Kyanvuma Limited", "page": 54, "level": 3}}]], "page": 55, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 55, "level": 1}}, {"headings_1": {"content": "| 1,000,000", "page": 55, "level": 5}}], "page": 55, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Limited", "metadata": {"headings": [{"headings_0": {"content": "Limited", "page": 55, "level": 1}}, {"headings_1": {"content": "Pdm Sacco", "page": 55, "level": 1}}], "page": 55, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "51 \nAppendix 9: Failure by PDM SACCOs to hold General Meetings SN Vote Parish Name Name of SACCO \nName \nDate Was Date GM Wasa Was the Was Was certificate the was held leaders vetting there training of first (Should hip criterion a (topical registration GM be within vetting following Bank subjects) was issued held one commit the PDM Accou ofthe PDM (Yes/N month tee SACCO nt SACCO", "metadata": {"headings": [{"headings_0": {"content": "Limited", "page": 55, "level": 1}}, {"headings_1": {"content": "Pdm Sacco", "page": 55, "level": 1}}, [{"headings_0": {"content": "Limited", "page": 55, "level": 1}}, {"headings_1": {"content": "Pdm Sacco", "page": 55, "level": 1}}], [{"headings_0": {"content": "Limited", "page": 55, "level": 1}}, {"headings_1": {"content": "Pdm Sacco", "page": 55, "level": 1}}]], "page": 55, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. from the elected byelaws openi members date of and established? ng undertaken issue of inaugu \nresolu during the certificate rated tion meeting of (Yes/N (Yes/No) (Yes/ (Yes/No) registratio 0) No)", "metadata": {"headings": [{"headings_0": {"content": "Limited", "page": 55, "level": 1}}, {"headings_1": {"content": "Pdm Sacco", "page": 55, "level": 1}}], "page": 56, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "n)", "metadata": {"headings": [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], "page": 56, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Luuka DLG Budhabangula Budhabangula Bulongo Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 Yes \nYes No 2 Luuka DLG Budondo Budondo -Bukanga Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 \nYes No 3 Luuka DLG Bugomba Bugomba- Nawampiti Pdm Sacco Limited 02-May-22 Yes 24-Nov-22 \nYes No Luuka DLG Bugonyoka Bugonyoka-Bulongo Pdm Sacco Limited 02-May-22 Yes 29-Nov-22 \nYes No Luuka DLG Bukanha Bukanha-Bukoova Pdm Sacco Limited 02-May-22 Yes 24-Nov-22 Yes Yes Yes No \\| \nPo \nLuuka DLG Bukendi Bukendi-Bulongo Pdm Sacco Limited \n02-May-22 Yes 17-Nov-22 Yes Yes Yes No Luuka DLG Bukooma Bukooma-Bukooma Pdm Sacco Limited 02-May-22 Yes 21-Nov-22 Yes Yes Yes No Luuka DLG Bukoova Bukoova Central-Bukoova Pdm Sacco Limited 02-May-22 Yes 24-Nov-22 Yes Yes \nYes No Luuka DLG Bukoova rural Bukoova Rural-Bukoova Pdm Sacco Limited 02-May-22 Yes 24-Nov-22 Yes Yes \nNo 10 Luuka DLG Bukyangwa Bukyangwa-Bukooma Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 Yes Yes \nYes No 11 Luuka DLG Bulanga ward Bulanga-Bulanga Pdm Sacco Limited \n12 Luuka DLG Bulongo Bulongo- Bulongo Pdm Sacco Limited \n13 Luuka DLG Bunabala Bunabala-Bukoova Pdm Sacco Limited \n14 Luuka DLG Bunafu Bunafu- Ikumbya Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], "page": 56, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "02-May-22 Yes 17-Nov-22 Yes Yes \nNo 02-May-22 Yes 21-Nov-22 Yes Yes \nNo 02-May-22 Yes 26-Nov-22 Yes Yes Yes No 02-May-22 24-Nov-22 Yes Yes \n15 Luuka DLG Buniko Buniko-Kyanvuma Pdm Sacco Limited 02-May-22 24-Nov-22 Yes Yes Yes No 16 Luuka DLG Busalamu East Busalamu East -Busalamu Pdm Sacco Limited 02-May-22 \n24-Nov-22 Yes Yes Yes No 17 Luuka DLG Busalamu North Busalamu North -Busalamu Pdm Sacco Limited 02-May-22 Yes 14-Nov-22 \nYes Yes No 18 Luuka DLG Busalamu South Busalamu South- Busalamu Pdm Sacco Limited 02-May-22 Yes 21-Nov-22 Yes Yes \nYes No 19 Luuka DLG Busalamu East Busalamu West -Busalamu Pdm Sacco Limited 02-May-22 Yes \n52 \n21-Nov-22 Yes Yes \\| Yes No \n20 Luuka DLG Busadha Busanda-Bukoova Pdm Sacco Limited \n02-May-22 Yes 26-Nov-22 Yes Yes Yes No 21 Luuka DLG Busiimawu Busiimawu -Luuka Pdm Sacco Limited \n02-May-22 Yes 29-Sep-22 Yes Yes Yes [No 22 Luuka DLG Busiiro Busiiro- Waibuga Pdm Sacco Limited \n02-May-22 Yes 17-Nov-22 Yes Te Yes No \n02-May-22 Yes 29-Sep-22 Yes Yes Yes No 23 Luuka DLG Busonga Busonga -Luuka Pdm Sacco Limited \na 24 Luuka DLG Butasera Butaserwa-Bukoova Pdm Sacco Limited \n02-May-22 k= 29-Sep-22 Yes Yes I Yes No Luuka DLG Butimbwa Butimbwa -Waibuga Pdm Sacco Limited \n02-May-22 Yes I 17-Nov-22 Tee [Yes Yes No 26 Luuka DLG Buwologoma Buwologoma -Bukanga Pdm Sacco Limited 02-May-22 \\| Yes 29-Sep-22 Yes Yes \nYes \u2014T No E 27 Ex: DLG se] Buyoga Buyoga-Bukoova Pdm Sacco Limited \n02-May-22 Yes 29-Sep-22 Yes Yes Yes No Luuka Buyoola Buyoola- Nawampiti Pdm Sacco Limited 02-May-22 Yes 29-Sep-22 Yes Yes \\| Yes No 29 Luuka DLG Ikumbya Ikumbya- Ikumbya Pdm Sacco Limited \\| May Yes 17-Nov-22 = Yes Yes \nYes No 30 Luuka DLG Inuula \nInuula- Ikumbya Pdm Sacco Limited \nr a] Luuka DLG Irongo Irongo-Irongo Pdm Sacco Limited \n02-May-22 Yes I 17-Nov-22 \\| Yes Yes IL 02-May-22 Yes 29-Nov-22 Yes Yes Yes No 32 Luuka DLG Itakaibolu Itakaibolu -Waibuga Pdm Sacco Limited 02-May-22 Yes 29-Nov-22 Yes Yes \nYes No 02-May-22 Yes \\| 22 Yes I Yes \\_\\| Yes No 33 Luuka DLG Itwe \nItwe-Bulanga Pdm Sacco Limited \n34 Luuka DLG Kalyowa Kalyowa-Irongo Pdm Sacco Limited \n02-May-22 Yes 17-Nov-22 Yes Yes Yes No 35 Luuka DLG Kibbinga Kibinga-Irongo Pdm Sacco Limited \n02-May-22 Yes 16-Nov-22 Yes Yes Yes No Kiroba -Bukanga Pdm Sacco Limited \u2014y 02-May-22 Yes \\| era Yes Yes \n36 Luuka DLG Kiroba", "metadata": {"headings": [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}, [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}], [{"headings_0": {"content": "n)", "page": 56, "level": 3}}, {"headings_1": {"content": "Limited", "page": 55, "level": 1}}]], "page": 56, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes [m", "metadata": {"headings": [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], "page": 57, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "37 Luuka DLG Kitwekyambogo Kitwekyambogo -Luuka Pdm Sacco Limited 02-May-22 Yes 24-Nov-22 Yes Yes \nYes No 38 Luuka DLG Kiyunga Kiyunga -Luuka Pdm Sacco Limited \n39 Luuka DLG Kyanvuma Kyanvuma-Irongo Pdm Sacco Limited \n40 Luuka DLG Lwaki Lwaki -Waibuga Pdm Sacco Limited \n02-May-22 Yes 2 Nov-22 Yes =\\| Yes \\| Yes No", "metadata": {"headings": [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}, [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}]], "page": 57, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "GERA \\| Vs 27-Nov-22 AL Yes Yes No 02-May-22 Yes 24-Nov-22 Yes Yes Yes No 41 Luuka DLG Lwanda Lwanda -Luuka Pdm Sacco Limited \n02-May-22 Yes 21-Nov-22 Yes Yes Yes No 02-May-22 Yes 17-Nov-22 Yes [res [Yes [no 42 Luuka DLG Magada Magada-Kyanvuma Pdm Sacco Limited \n43 ie DLG Makuutu Makuutu-Bukoova Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 Yes Yes Yes No 44 Luuka DLG al Maundo Mawundo-Bulanga Pdm Sacco Limited 02-May-22 Yes 21-Nov-22 Yes Yes Yes No 45 Luuka Nabubya Nabubya -Bukanga Pdm Sacco Limited 02-May-22 Yes 21-Nov-22 Yes Yes Yes No 46 Luuka DLG Nabyoto Nabyoto-Bukoova Pdm Sacco Limited \n02-May-22 Yes 21-Nov-22 Yes Yes Yes No 47 Luuka DLG Naigobya Naigobya-Bukooma Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 \\| Yes Yes Yes No \n\\| \n48 Luuka DLG \\| Nakabaale A Nakabaale-Kyanvuma Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 \\| Yes Yes \nYes No 49 Luuka DLG Nakabambwe Nakabambwe-Kyanvuma Pdm Sacco Limited 02-May-22 Yes 29-Nov-22 Yes Yes \nYes \\| No 50 Luuka DLG Nakabugu Nakabugu -Bulongo Pdm Sacco Limited \n02-May-22 Yes \\| 21-Nov-22 \\| Yes [Yes Yes No \n53 \n51 Luuka DLG Nakiswiga Nakiswiga- Nawampiti Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 Yes Yes \nYes No 52 Luuka DLG Namalembe Namalemba- Bulongo Pdm Sacco Limited 02-May-22 \n53 Luuka DLG Namasenda Namansenda-Bukooma Pdm Sacco Limited 02-May-22 \n54 Luuka DLG Namukubembe Namukubembe -Bukanga Pdm Sacco Limited 02-May-22 \n55 Luuka DLG Namulanda Namulanda-Bukooma Pdm Sacco Limited 02-May-22 \n21-Nov-22 Yes Yes Yes No 24-Nov-22 Yes Yes Yes No Yes Yes Yes No 21-Nov-22 Yes Yes Yes No 56 Luuka DLG Nantamu Nantamu-Bulanga Pdm Sacco Limited \n57 Luuka DLG Nawaka Nawaka- Ikumbya Pdm Sacco Limited \n02-May-22 Yes 17-Nov-22 \\| Yes Yes Yes No 02-May-22 Yes 17-Nov-22 Yes Yes Yes No 58 Luuka DLG Nawampiti Nawampiti -Nawampiti Pdm Sacco Limited 02-May-22 Yes 17-Nov-22 \nNo 59 Luuka DLG Nawankompe Nawankompe -Nawampiti Pdm Sacco Limited 02-May-22 Yes 29-Nov-22 \nNo Luuka Nawansenga Nawansega-Bukoova Pdm Sacco Limited 02-May-22 21-Nov-22 \nNo 61 Luuka DLG Nawanyago Nawanyago-Irongo Pdm Sacco Limited 02-May-22 24-Nov-22 \n62 Luuka DLG Nsima Katono Nsimakatono-Kyanvuma Pdm Sacco Limited 02-May-22 \n63 Luuka DLG Ntayigirwa Ntayigirwa -Ikumbya Pdm Sacco Limited 02-May-22 \n64 Luuka DLG Walibo Walibo-Bulanga Pdm Sacco Limited 02-May-22 \n54 \nNo Yes \nYes \nYes \nAppendix 10: un-licensed SACCOs \nSN. Vote Name Parish Name Name of SACCO \nIs the SACCO Remarks \n] registered under \nMicrofinance \nInstitutions money \nlenders act 2016? \n=", "metadata": {"headings": [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}, [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}], [{"headings_0": {"content": "Yes [m", "page": 57, "level": 4}}, {"headings_1": {"content": "n)", "page": 56, "level": 3}}]], "page": 57, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 59, "level": 3}}, {"headings_1": {"content": "Yes [m", "page": 57, "level": 4}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Luuka DLG Budhabangula Budhabangula Bulongo Pdm Sacco No", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 59, "level": 3}}, {"headings_1": {"content": "Yes [m", "page": 57, "level": 4}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Limited", "metadata": {"headings": [{"headings_0": {"content": "| Limited", "page": 59, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 59, "level": 3}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Luuka DLG Budondo Budondo -Bukanga Pdm Sacco Limited No \n3 Luuka DLG Bugomba", "metadata": {"headings": [{"headings_0": {"content": "| Limited", "page": 59, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 59, "level": 3}}, [{"headings_0": {"content": "| Limited", "page": 59, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 59, "level": 3}}]], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bugomba-", "metadata": {"headings": [{"headings_0": {"content": "Bugomba-", "page": 59, "level": 4}}, {"headings_1": {"content": "| Limited", "page": 59, "level": 3}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nawampiti Pdm Sacco Limited No \n4 Luuka DLG", "metadata": {"headings": [{"headings_0": {"content": "Bugomba-", "page": 59, "level": 4}}, {"headings_1": {"content": "| Limited", "page": 59, "level": 3}}, [{"headings_0": {"content": "Bugomba-", "page": 59, "level": 4}}, {"headings_1": {"content": "| Limited", "page": 59, "level": 3}}]], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bugonyoka", "metadata": {"headings": [{"headings_0": {"content": "Bugonyoka", "page": 59, "level": 5}}, {"headings_1": {"content": "Bugomba-", "page": 59, "level": 4}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bugonyoka-Bulongo Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "Bugonyoka", "page": 59, "level": 5}}, {"headings_1": {"content": "Bugomba-", "page": 59, "level": 4}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I I", "metadata": {"headings": [{"headings_0": {"content": "I I", "page": 59, "level": 1}}, {"headings_1": {"content": "Bugonyoka", "page": 59, "level": 5}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 [ Luuka DLG Bukanha Bukanha-Bukoova Pdm Sacco Limited No 6 Luuka DLG Bukendi Bukendi-Bulongo Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "I I", "page": 59, "level": 1}}, {"headings_1": {"content": "Bugonyoka", "page": 59, "level": 5}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Br", "metadata": {"headings": [{"headings_0": {"content": "Br", "page": 59, "level": 2}}, {"headings_1": {"content": "I I", "page": 59, "level": 1}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 Luuka DLG \nBukooma-Bukooma Pdm Sacco Limited No 1 \n8 Luuka DLG Bukoova Bukoova Central-Bukoova Pdm Sacco No Limited \n9 Luuka DLG Bukoova rural Bukoova Rural-Bukoova Pdm Sacco No", "metadata": {"headings": [{"headings_0": {"content": "Br", "page": 59, "level": 2}}, {"headings_1": {"content": "I I", "page": 59, "level": 1}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "u Limited", "metadata": {"headings": [{"headings_0": {"content": "u Limited", "page": 59, "level": 4}}, {"headings_1": {"content": "Br", "page": 59, "level": 2}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 Luuka DLG Bukyangwa Bukyangwa-Bukooma Pdm Sacco Limited No \\| \nii Luuka DLG Bulanga ward Bulanga-Bulanga Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "u Limited", "page": 59, "level": 4}}, {"headings_1": {"content": "Br", "page": 59, "level": 2}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "} \"|", "metadata": {"headings": [{"headings_0": {"content": "} \"|", "page": 59, "level": 3}}, {"headings_1": {"content": "u Limited", "page": 59, "level": 4}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "12 Luuka DLG Bulongo Bulongo- Bulongo Pdm Sacco Limited No \n13 Luuka DLG Bunabala Bunabala-Bukoova Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "} \"|", "page": 59, "level": 3}}, {"headings_1": {"content": "u Limited", "page": 59, "level": 4}}, [{"headings_0": {"content": "} \"|", "page": 59, "level": 3}}, {"headings_1": {"content": "u Limited", "page": 59, "level": 4}}]], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "To", "metadata": {"headings": [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "14 Luuka DLG Bunafu Bunafu- Ikumbya Pdm Sacco Limited No \n15 Luuka DLG Buniko Buniko-Kyanvuma Pdm Sacco Limited No L Bussen \n16 Luuka DLG Busalamu East \nEast -Busalamu Pdm Sacco No Limited \nI 17 Luuka DLG Busalamu Busalamu North -Busalamu Pdm Sacco No North Limited \n55", "metadata": {"headings": [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}, [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}]], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act \\| Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act \\| Sacco not regidtered under the Miesankanee Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act! Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \n\u2014 Microfinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act \nLuuka DLG Busalamu Busalamu South- Busalamu Pdm Sacco \\| No South Limited \nLuuka DLG \nBusalamu East Busalamu West -Busalamu Pdm Sacco \\| No Limited \nLuuka DLG Busadha Busanda-Bukoova Pdm Sacco Limited 21 Luuka DLG Busiimawu Busiimawu -Luuka Pdm Sacco Limited \n22 Luuka DLG Busiiro \nBusiiro- Waibuga Pdm Sacco Limited \nLuuka DLG Busonga Busonga -Luuka Pdm Sacco Limited 24 Luuka DLG Butasera Butaserwa-Bukoova Pdm Sacco Limited \n25 Luuka DLG Butimbwa Butimbwa -Waibuga Pdm Sacco Limited No \n26 Luuka DLG Buwologoma Buwologoma -Bukanga Pdm Sacco Limited \n27 Luuka DLG Buyoga Buyoga-Bukoova Pdm Sacco Limited No 28 Luuka DLG Buyoola Buyoola- Nawampiti Pdm Sacco Limited No 29 Luuka DLG Ikumbya Ikumbya- Ikumbya Pdm Sacco Limited No 30 Luuka DLG Inuula Inuula- Ikumbya Pdm Sacco Limited No 31 Luuka DLG Irongo Irongo-Irongo Pdm Sacco Limited No 32 Luuka DLG Itakaibolu Itakaibolu -Waibuga Pdm Sacco Limited No 33 Luuka DLG \nLuuka DLG Kalyowa Kalyowa-Irongo Pdm Sacco Limited No \n35 Luuka DLG", "metadata": {"headings": [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}, [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}], [{"headings_0": {"content": "To", "page": 59, "level": 4}}, {"headings_1": {"content": "} \"|", "page": 59, "level": 3}}]], "page": 59, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kibbinga", "metadata": {"headings": [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], "page": 60, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kibinga-Irongo Pdm Sacco Limited \nLuuka DLG Kiroba Kiroba -Bukanga Pdm Sacco Limited \nLuuka DLG Kitwekyambogo Kitwekyambogo -Luuka Pdm Sacco No Limited \n38 Luuka DLG Kiyunga Kiyunga -Luuka Pdm Sacco Limited \n56 \n\\| Sacco not regidtered under the \n\\| Microfinance Institutions money lenders Act \n\\| Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act \nMicrofinance Institutions money lenders Act \nSacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act \nSacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act \nMicrofinance Institutions money lenders Act \nMicrofinance Institutions money lenders Act \nSacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act \nSacco not regidtered under the Microfinance Institutions money lenders Act \n39 Luuka DLG Kyanvuma Kyanvuma-Irongo Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}, [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}], [{"headings_0": {"content": "Kibbinga", "page": 60, "level": 3}}, {"headings_1": {"content": "To", "page": 59, "level": 4}}]], "page": 60, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "L Luuka", "metadata": {"headings": [{"headings_0": {"content": "L Luuka", "page": 61, "level": 3}}, {"headings_1": {"content": "Kibbinga", "page": 60, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "40 DLG Lwaki F Lwaki -Waibuga Pdm Sacco Limited No 41 Luuka DLG", "metadata": {"headings": [{"headings_0": {"content": "L Luuka", "page": 61, "level": 3}}, {"headings_1": {"content": "Kibbinga", "page": 60, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lwanda", "metadata": {"headings": [{"headings_0": {"content": "Lwanda", "page": 61, "level": 8}}, {"headings_1": {"content": "L Luuka", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lwanda -Luuka Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "Lwanda", "page": 61, "level": 8}}, {"headings_1": {"content": "L Luuka", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014| |", "metadata": {"headings": [{"headings_0": {"content": "\u2014| |", "page": 61, "level": 3}}, {"headings_1": {"content": "Lwanda", "page": 61, "level": 8}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "42 Luuka DLG Magada Wagade-Genvoma Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "\u2014| |", "page": 61, "level": 3}}, {"headings_1": {"content": "Lwanda", "page": 61, "level": 8}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014| |", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act 43 Luuka DLG Makuutu Makuutu-Bukoova Pdm Sacco Limited No \nSacco not regidtered under the", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014| |", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Microfinance Institutions money lenders Bet 44 Luuka DLG Maundo Mawundo-Bulanga Pdm Sacco Limited No \nSacco not regidtered under the \n\\| \n45 Luuka DLG Nabubya Nabubya -Bukanga Pdm Sacco Limited No \n\u2014 \n46 Luuka DLG Nabyoto Nabyoto-Bukoova Pdm Sacco Limited No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014| |", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Microfinance Institutions money lenders Act Sacco not regidtered under the \n\\| Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act 47 Luuka DLG", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014| |", "page": 61, "level": 3}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Naigobya", "metadata": {"headings": [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Naigobya-Bukooma Pdm Sacco Limited No \n\\| \nSacco not regidtered under the", "metadata": {"headings": [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}, [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}]], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Microfinance Institutions money lenders Act \\| 48 Luuka DLG Nakabaale A Nakabaale-Kyanvuma Pdm Sacco Limited No \nSacco not regidtered under the", "metadata": {"headings": [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "49 Luuka DLG Nakabambwe Nakabambwe-Kyanvuma Pdm Sacco No Limited \n50 Luuka DLG Nakabugu Nakabugu -Bulongo Pdm Sacco Limited No \nSi DLG Nakiswiga Nakiswiga- Nawampiti Pdm Sacco Limited", "metadata": {"headings": [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}, [{"headings_0": {"content": "Naigobya", "page": 61, "level": 2}}, {"headings_1": {"content": "No", "page": 61, "level": 5}}]], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Luka", "metadata": {"headings": [{"headings_0": {"content": "Luka", "page": 61, "level": 4}}, {"headings_1": {"content": "Naigobya", "page": 61, "level": 2}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 1}}, {"headings_1": {"content": "Luka", "page": 61, "level": 4}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "52 Luuka DLG Namalembe Namalemba- Bulongo Pdm Sacco Limited No u \n53 Luuka DLG Namasenda Namansenda-Bukooma Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "No", "page": 61, "level": 1}}, {"headings_1": {"content": "Luka", "page": 61, "level": 4}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mo", "metadata": {"headings": [{"headings_0": {"content": "mo", "page": 61, "level": 1}}, {"headings_1": {"content": "No", "page": 61, "level": 1}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Limited \nLL 54 Luuka DLG \\| Namukubembe Namukubembe -Bukanga Pdm Sacco No Limited \n55 Luuka DLG Namulanda Namulanda-Bukooma Pdm Sacco Limited No 56 Luuka DLG Nantamu Nantamu-Bulanga Pdm Sacco Limited No \n57 Luuka DLG \nNawaka \n58 Luuka DLG Nawampiti \nNawaka- Ikumbya Pdm Sacco Limited \\| No", "metadata": {"headings": [{"headings_0": {"content": "mo", "page": 61, "level": 1}}, {"headings_1": {"content": "No", "page": 61, "level": 1}}, [{"headings_0": {"content": "mo", "page": 61, "level": 1}}, {"headings_1": {"content": "No", "page": 61, "level": 1}}], [{"headings_0": {"content": "mo", "page": 61, "level": 1}}, {"headings_1": {"content": "No", "page": 61, "level": 1}}], [{"headings_0": {"content": "mo", "page": 61, "level": 1}}, {"headings_1": {"content": "No", "page": 61, "level": 1}}]], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nawampiti", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Pdm Sacco No Limited \n\\| 59 Luuka DLG Nawankompe Nawankompe -Nawampiti Pdm Sacco No al Limited", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "57", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Microfinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act\\_\\| Sacco not regidtered under the \n\\| Microfinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act Sacco not regidtered under the \nMicrofinance Institutions money lenders Act \nLuuka DLG Nawansenga Nawansega-Bukoova Pdm Sacco Limited No Luuka DLG Nawanyago Nawanyago-Irongo Pdm Sacco Limited \nLuuka DLG Nsima Katono Nsimakatono-Kyanvuma Pdm Sacco Limited \nLuuka DLG Ntayigirwa Ntayigirwa -Ikumbya Pdm Sacco Limited No Luuka DLG Walibo Walibo-Bulanga Pdm Sacco Limited No \n58 \nSacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act \nSacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act Sacco not regidtered under the Microfinance Institutions money lenders Act \nAppendix 11: SACCOs with PRF financing agreement \nS/N Vote name Parish Name Name of SACCO", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}, [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}]], "page": 61, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1 881 Luuka DLG Budhabangula [be Bulongo Pdm Sacco Limited \n2 881 Luuka DLG Budondo Budondo -Bukanga Pdm Sacco Limited \n3 881 Luuka DLG Bugomba Bugomba- Nawampiti Pdm Sacco Limited \n4 881 Luuka DLG Bugonyoka Bugonyoka-Bulongo Pdm Sacco Limited \n5 881 Luuka DLG Bukanha Bukanha-Bukoova Pdm Sacco Limited \n6 881 Luuka DLG Bukendi Bukendi-Bulongo Pdm Sacco Limited \n7 881 Luuka DLG Bukooma Bukooma-Bukooma Pdm Sacco Limited \n8 881 Luuka DLG Bukoova Bukoova Central-Bukoova Pdm Sacco Limited 9 881 Luuka DLG Bukoova rural Bukoova Rural-Bukoova Pdm Sacco Limited \\| \u201c10 881 Luuka DLG Bukyangwa Bukyangwa-Bukooma Pdm Sacco Limited \n11 881 Luuka DLG Bulanga ward Bulanga-Bulanga Pdm Sacco Limited \n12 881 Luuka DLG a Bulongo Bulongo- Bulongo Pdm Sacco Limited \n13 881 Luuka DLG \nBunabala-Bukoova Pdm Sacco Limited \n14 881 Luuka DLG Bunafu Bunafu- Ikumbya Pdm Sacco Limited \nL 15 881 Luuka DLG Buniko Buniko-Kyanvuma Pdm Sacco Limited \n16 881 Luuka DLG Busalamu East Busalamu East -Busalamu Pdm Sacco Limited 17 881 Luuka DLG Busalamu North Busalamu North -Busalamu Pdm Sacco Limited 18 881 Luuka DLG Busalamu South Busalamu South- Busalamu Pdm Sacco Limited ae 19 881 Luuka DLG Busalamu East Tresen West -Busalamu Pdm Sacco Limited Luuka DLG Busadha Busanda-Bukoova Pdm Sacco Limited \n21 881 Luuka DLG Busiiro Busiiro- Waibuga Pdm Sacco Limited \n22 881 Luuka DLG Butasera + Butaserwa-Bukoova Pdm Sacco Limited \n23 881 Luuka DLG Butimbwa aati -Waibuga Pdm Sacco Limited \n24 881 Luuka DLG \\| \nBuwologoma Buwologoma -Bukanga Pdm Sacco Limited 25 881 Luuka DLG \\| Buyoga Buyoga-Bukoova Pdm Sacco Limited \nu 26 881 Luuka DLG Buyoola Buyoola- Nawampiti Pdm Sacco Limited \n59 \nDate PRF was Date SACCO Signed Board was appointed \n10-Jun-22 17-Nov-22 \\| 5 10-Jun-22 17-Nov-22 10-Jun-22 24-Nov-22 \n10-Jun-22 29-Nov-22 \n10-Jun-22 24-Nov-22 10-Jun-22 17-Nov-22 \\| 10-Jun-22 21-Nov-22 \n10-Jun-22 24-Nov-22 \n10-Jun-22 24-Nov-22 u 10-Jun-22 17-Nov-22 10-Jun-22 17-Nov-22 \n10-Jun-22 21-Nov-22 \n10-Jun-22 26-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}, [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}], [{"headings_0": {"content": "Nawampiti", "page": 61, "level": 4}}, {"headings_1": {"content": "mo", "page": 61, "level": 1}}]], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10-Jun-22 24-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 63, "level": 3}}, {"headings_1": {"content": "Nawampiti", "page": 61, "level": 4}}], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10-Jun-22 24-Nov-22 10-Jun-22 24-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 63, "level": 3}}, {"headings_1": {"content": "Nawampiti", "page": 61, "level": 4}}], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 14-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "| 14-Nov-22", "page": 63, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 63, "level": 3}}], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10-Jun-22 21-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "| 14-Nov-22", "page": 63, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 63, "level": 3}}], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I 10-Jun-22 ae", "metadata": {"headings": [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10-Jun-22 26-Nov-22 \n10-Jun-22 29-Sep-22 10-Jun-22 29-Sep-22 10-Jun-22 17-Nov-22 \n10-Jun-22 29-Sep-22 10-Jun-22 \\| 17-Nov-22 \n10-Jun-22 25-Sep-22 \\|", "metadata": {"headings": [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}, [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}], [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}], [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}]], "page": 63, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "27 881 Luuka DLG Ikumbya Ikumbya- Ikumbya Pdm Sacco Limited \n28 881 Luuka DLG Inuula Inuula- Ikumbya Pdm Sacco Limited \n29 881 Luuka DLG Itakaibolu Itakaibolu -Waibuga Pdm Sacco Limited 30 881 Luuka DLG Itwe Itwe-Bulanga Pdm Sacco Limited \n31 881 Luuka DLG Kalyowa Kalyowa-Irongo Pdm Sacco Limited 32 881 Luuka DLG Kibbinga Kibinga-Irongo Pdm Sacco Limited \n33 881 Luuka DLG Kiroba Kiroba -Bukanga Pdm Sacco Limited \n34 881 Luuka DLG Kyanvuma Kyanvuma-Irongo Pdm Sacco Limited \n35 881 Luuka DLG Lwaki Lwaki -Waibuga Pdm Sacco Limited \n36 881 Luuka DLG Magada Magada-Kyanvuma Pdm Sacco Limited \n37 881 Luuka DLG Makuutu Makuutu-Bukoova Pdm Sacco Limited 38 881 Luuka DLG Maundo Mawundo-Bulanga Pdm Sacco Limited \n39 881 Luuka DLG Nabubya Nabubya -Bukanga Pdm Sacco Limited \n40 881 Luuka DLG Nabyoto Nabyoto-Bukoova Pdm Sacco Limited \n41 881 Luuka DLG Naigobya Naigobya-Bukooma Pdm Sacco Limited 42] LuukaDIG Nakabaale A Nakabaale-Kyanvuma Pdm Sacco Limited 43 881 Luuka DLG Nakabambwe Nakabambwe-Kyanvuma Pdm Sacco Limited SS \n44 881 Luuka DLG Nakabugu Nakabugu -Bulongo Pdm Sacco Limited \n45 881 Luuka DLG Nakiswiga Nakiswiga- Nawampiti Pdm Sacco Limited 46 881 Luuka DLG Namalembe Namalemba- Bulongo Pdm Sacco Limited 47 881 Luuka DLG Namasenda Namansenda-Bukooma Pdm Sacco Limited 48 881 Luuka DLG Namukubembe Namukubembe -Bukanga Pdm Sacco Limited 881 Luuka DLG Namulanda Namulanda-Bukooma Pdm Sacco Limited 881 Luuka DLG Nantamu Nantamu-Bulanga Pdm Sacco Limited \n881 Luuka DLG Nawaka Nawaka- Ikumbya Pdm Sacco Limited \n881 Luuka DLG Nawampiti Nawampiti -Nawampiti Pdm Sacco Limited 53 881 Luuka DLG Nawankompe Nawankompe -Nawampiti Pdm Sacco Limited 881 Luuka DLG Nawansenga Nawansega-Bukoova Pdm Sacco Limited 881 Luuka DLG Nawanyago Nawanyago-Irongo Pdm Sacco Limited \n60 \n10-Jun-22 29-Sep-22 10-Jun-22 29-Sep-22 10-Jun-22 17-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 29-Nov-22 10-Jun-22 \n10-Jun-22 29-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 16-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 24-Nov-22 10-Jun-22 \n10-Jun-22 \n10-Jun-22 24-Nov-22 10-Jun-22 24-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 21-Nov-22 10-Jun-22 21-Nov-22 10-Jun-22 21-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 29-Nov-22 10-Jun-22 21-Nov-22 10-Jun-22 17-Nov-22 10-Jun-22 21-Nov-22 10-Jun-22 24-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}, [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}], [{"headings_0": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, {"headings_1": {"content": "| 14-Nov-22", "page": 63, "level": 3}}]], "page": 64, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10-Jun-22 24-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], "page": 64, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10-Jun-22 21-Nov-22 \n\u2014TT- uo Oo 881 Luuka DLG \\| Nsima Katono \\| Nsimakatono-Kyanvuma Pdm Sacco Limited wy NL 881 Luuka DLG Ntayigirwa \\| Ntayigirwa -Ikumbya Pdm Sacco Limited \n881 Luuka DLG Walibo \\| Walibo-Bulanga Pdm Sacco Limited \n61 \n", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}]], "page": 64, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 10-Jun-22 \\| 17-Nov-22 \\| 10-Jun-22 17-Nov-22", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], "page": 65, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "L 10-Jun-22 17-Nov-22 \nAppendix 12; Failure to select and implement prioritized/flagship projects \nSN. Vote Parish Name of SACCO Flagship Projects Lis Are the How Num How How Remarks Name Name \nSelected by the Local tof flagship many ber man many Governemnt fla projects enter of yof of the \ngs consiste prises PDM the farmin \nhip nt with are ente ente g \npro the imple rpris rpris enterpr \njec priority menti es es ises \nts commod ng are are \nper ities flags farm from \nSA selected hip ing the \nCC by the proje ente priority \noO LG? cts rpris commo \n1 Luuka Budhabang Budhabangula Crops: Maize, \nDLG ula Bulongo Pdm Sacco Coffee.Fisheries: Tilapia, \nes dity list \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises Limited catfish.Livestock: Cattle, ated were not indicated \nPoult \n2 Luuka Budondo Budondo -Bukanga Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n3 Luuka Bugomba Bugomba- Crops: Maize, \nDLG \nNawampiti Pdm Coffee.Fisheries: Tilapia, Sacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}, [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}], [{"headings_0": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, {"headings_1": {"content": "I 10-Jun-22 ae", "page": 63, "level": 3}}]], "page": 65, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}], "page": 66, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Luuka Bugonyoka Bugonyoka-Bulongo Crops: Maize, \nDLG \nPdm Sacco Limited Coffee. Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises ated were not indicated \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n5 Luuka Bukanha Bukanha-Bukoova Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n6 Luuka Bukendi Bukendi-Bulongo Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "10-Jun-22 24-Nov-22", "page": 64, "level": 1}}]], "page": 66, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poult", "metadata": {"headings": [{"headings_0": {"content": "Poult", "page": 66, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], "page": 66, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 Luuka Bukooma Bukooma-Bukooma Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A Not N/A N/A The parishes didnt select Flagship indic project and the number of enterprises ated \nwere not indicated \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \n62", "metadata": {"headings": [{"headings_0": {"content": "Poult", "page": 66, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}, [{"headings_0": {"content": "Poult", "page": 66, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "Poult", "page": 66, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "Poult", "page": 66, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}]], "page": 66, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poult", "page": 66, "level": 1}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "8 Luuka Bukoova Bukoova Central- Crops: Maize, \nNA N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nBukoova Pdm Sacco Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises Limited catfish.Livestock: Cattle, ated were not indicated \nPoultry el \\{ \n9 Luuka Bukoova Bukoova Rural- Crops: Maize, \nN/A N/A WA Not N/A N/A The parishes didn\u2019t select Flagship \\| DLG rural Bukoova Pdm Sacco Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises Limited catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poult", "page": 66, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poult", "page": 66, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poult", "page": 66, "level": 1}}]], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 Poultry _", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Poultry _", "page": 67, "level": 4}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 Luuka Bukyangwa Bukyangwa- Crops: Maize,", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Poultry _", "page": 67, "level": 4}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DLG", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 67, "level": 1}}, {"headings_1": {"content": "\u2014 Poultry _", "page": 67, "level": 4}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bukooma Pdm Coffee.Fisheries: Tilapia, Sacco Limited catfish.Livestock: Cattle, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "DLG", "page": 67, "level": 1}}, {"headings_1": {"content": "\u2014 Poultry _", "page": 67, "level": 4}}, [{"headings_0": {"content": "DLG", "page": 67, "level": 1}}, {"headings_1": {"content": "\u2014 Poultry _", "page": 67, "level": 4}}]], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "DLG", "page": 67, "level": 1}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 11 Luuka Bulanga Bulanga-Bulanga Crops: Maize, \nN/A N/A N/A \\| Not N/A N/A The parishes didn\u2019t select Flagship DLG ward Pdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "DLG", "page": 67, "level": 1}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "= \n12 Luuka Bulongo Bulongo- Bulongo Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "+ 13 Luuka Bunabala Bunabala-Bukoova Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship \\| DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}]], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "14 Luuka Bunafu T Bunafu- Ikumbya Crops: Maize, \nBe N/A N/A Be N/A N/A The parishes didn\u2019t select Flagship \u2014 DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "15 Luuka Buniko Buniko-Kyanvuma Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "16 Luuka Busalamu Busalamu East - Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship \\| DLG East Busalamu Pdm Coffee.Fisheries: Tilapia,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indic", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 67, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project and the number of stor Sacco Limited Poultry catfish.Livestock: Cattle, \\| \\| ated \nwere not indicated \n\\| > NVA Flagship 17 Luuka Busalamu Busalamu North - Crops: Maize, \nN/A N/A Not N/A N/A The parishes didn\u2019t select \nDLG North Busalamu Pdm Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises Sacco Limited catfish.Livestock: Cattle, \nated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 67, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}, [{"headings_0": {"content": "indic", "page": 67, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 3}}]], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 2}}, {"headings_1": {"content": "indic", "page": 67, "level": 1}}], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "i \n63 \n18 Luuka Busalamu Busalamu South- Crops: Maize, \nDLG South Busalamu Pdm Coffee.Fisheries: Tilapia, Sacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 67, "level": 2}}, {"headings_1": {"content": "indic", "page": 67, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 67, "level": 2}}, {"headings_1": {"content": "indic", "page": 67, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 67, "level": 2}}, {"headings_1": {"content": "indic", "page": 67, "level": 1}}]], "page": 67, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 2}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "19 Luuka Busalamu Busalamu West - Crops: Maize, \nDLG East Busalamu Pdm Coffee.Fisheries: Tilapia, Sacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 67, "level": 2}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises ated were not indicated \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indic", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project and the number of enterprises", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ated", "metadata": {"headings": [{"headings_0": {"content": "ated", "page": 68, "level": 1}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "were not indicated \n20 Luuka Busadha Busanda-Bukoova Crops: Maize, N/A N/A N/A Not \nThe parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n21 Luuka Busiimawu Busiimawu -Luuka Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia,", "metadata": {"headings": [{"headings_0": {"content": "ated", "page": 68, "level": 1}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}, [{"headings_0": {"content": "ated", "page": 68, "level": 1}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}], [{"headings_0": {"content": "ated", "page": 68, "level": 1}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 68, "level": 3}}, {"headings_1": {"content": "ated", "page": 68, "level": 1}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 68, "level": 3}}, {"headings_1": {"content": "ated", "page": 68, "level": 1}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "N/A", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n22 Luuka Busiiro Busiiro- Waibuga Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n23 Luuka Busonga Busonga -Luuka Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "N/A", "page": 68, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "N/A", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "N/A", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "N/A", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poult", "metadata": {"headings": [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "24 Luuka Butasera Butaserwa-Bukoova Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \n25 Luuka Butimbwa Butimbwa -Waibuga Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nNot \nThe parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}, [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poult", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poult", "page": 68, "level": 1}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "26 Luuka Buwologom Buwologoma - Crops: Maize, \nDLG a Bukanga Pdm Coffee.Fisheries: Tilapia, Sacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poult", "page": 68, "level": 1}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 Luuka Buyoga Buyoga-Bukoova Crops: Maize, \nDLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nNot \nThe parishes didn\u2019t select Flagship indic \nproject and the number of enterprises ated were not indicated \nNot \nThe parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "28 Buyoola Buyoola- Nawampiti Crops: Maize, \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nNot N/A N/A The parishes didn\u2019t select Flagship", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 68, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indic", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project\\_and the number of enterprises \n64 \ncatfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}, [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}], [{"headings_0": {"content": "indic", "page": 68, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 68, "level": 3}}]], "page": 68, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Poultry [WA", "metadata": {"headings": [{"headings_0": {"content": "| Poultry [WA", "page": 69, "level": 5}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Ikumbya Ikumbya- Ikumbya Crops: Maize, \nN/A N/A N/A vor N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "| Poultry [WA", "page": 69, "level": 5}}, {"headings_1": {"content": "indic", "page": 68, "level": 1}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "| Poultry [WA", "page": 69, "level": 5}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Inuula \\| Inuula- Ikumbya Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "| Poultry [WA", "page": 69, "level": 5}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Irongo \\| Irongo-Irongo Pdm Crops: Maize, \nN/A N/A N/A Not = N/A \\| The parishes didn\u2019t select Flagship DLG Sacco Limited Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 69, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "catfish.Livestock: Cattle, u ated were not indicated \nPoultry I \\_ The \nLuuka Itakaibolu Itakaibolu -Waibuga Crops: Maize, \nN/A N/A N/A Not [mr N/A \nparishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, I \\| ated \nwere not indicated", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 69, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "| |", "page": 69, "level": 1}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Itwe Itwe-Bulanga Pdm Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG Sacco Limited Coffee.Fisheries: Tilapia,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "| |", "page": 69, "level": 1}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indic", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 69, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project and the number of enterprises catfish.Livestock: Cattle, \\|\\_ ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 69, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "indic", "page": 69, "level": 1}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Kalyowa Kalyowa-Irongo Crops: Maize, \nN/A N/A N/A Not N/A N/A Tha parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "indic", "page": 69, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "indic", "page": 69, "level": 1}}]], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Kibbinga Kibinga-Irongo Pdm Crops: Maize,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[m", "metadata": {"headings": [{"headings_0": {"content": "[m", "page": 69, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A N/A \nee N/A N/A The parishes didn\u2019t select Flagship DLG \nSacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, \\| ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "[m", "page": 69, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}, [{"headings_0": {"content": "[m", "page": 69, "level": 2}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}]], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "[m", "page": 69, "level": 2}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Kiroba", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "[m", "page": 69, "level": 2}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Krebs", "metadata": {"headings": [{"headings_0": {"content": "Krebs", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoultry \\_\\_ \nLuuka Kitwekyam Kitwekyambogo - Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG bogo Luuka Pdm Sacco Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises Limited catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Krebs", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Krebs", "page": 69, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Luuka Kiyunga Kiyunga -Luuka Crops: Maize, \nN/A N/A N/A Ee Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nproject and the number of enterprises catfish.Livestock: Cattle, ated \\| were not indicated \n\\_\\_\\| Poultry \\| \n65 \n39 \nKyanvuma Kyanvuma-Irongo Crops: Maize, \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \nLwaki -Waibuga Crops: Maize, N/A N/A Pdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 69, "level": 3}}, {"headings_1": {"content": "Krebs", "page": 69, "level": 3}}]], "page": 69, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lwanda -Luuka Crops: Maize, N/A N/A Pdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nN/A N/A The parishes didn\u2019t select Flagship project and the number of enterprises catfish.Livestock: Cattle, were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 69, "level": 3}}]], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Magada-Kyanvuma Crops: Maize, N/A N/A Pdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "43 Makuutu Makuutu-Bukoova Crops: Maize, N/A N/A Pdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle, \nPoult \nMawundo-Bulanga Crops: Maize, N/A N/A Pdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}]], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A N/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nN/A N/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nN/A N/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \n\\| \nNabubya Nabubya -Bukanga Crops: Maize, \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises catfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}]], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nabyoto Nabyoto-Bukoova Crops: Maize, \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult! \nNaigobya Naigobya-Bukooma Crops: Maize, \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \nNakabaale Nakabaale- Crops: Maize, N/A N/A N/A Not N/A A Kyanvuma Pdm Coffee.Fisheries: Tilapia, \nindic \nThe parishes didn\u2019t select Flagship project and the number of enterprises Sacco Limited catfish.Livestock: Cattle, \nPoult \n49 Luuka Nakabamb Nakabambwe- Crops: Maize, \nDLG we Kyanvuma Pdm Coffee.Fisheries: Tilapia, \nated were not indicated \nN/A N/A /A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises \n66 \nSacco Limited catfish.Livestock: Cattle, \nated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 70, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}]], "page": 70, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 70, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014|", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 71, "level": 4}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "50 Luuka Nakabugu Nakabugu -Bulongo Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \ncatfish.Livestock: Cattle, \\| ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "\u2014|", "page": 71, "level": 4}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}, [{"headings_0": {"content": "\u2014|", "page": 71, "level": 4}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| 51 Luuka Nakiswiga \\| Nakiswiga- \nCrops: Maize, \nN/A N/A N/A Not \\| N/A N/A \\| The parishes didn\u2019t select Flagship DLG \nNawampiti Pdm Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \nSacco Limited catfish.Livestock: Cattle, \nated were not indicated \n\\| Poultry aa \\| \n52 Luuka Rares Naren: Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nBulongo Pdm Sacco Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \nLimited catfish.Livestock: Cattle, ated were not indicated \nNamasenda u Poultry N/A \n53 Luuka \nNamansenda- Maize, \nN/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nBukooma Pdm Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \nSacco Limited catfish.Livestock: Cattle, \nated \\| were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}, [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "\u2014|", "page": 71, "level": 4}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "54 Luuka Namukube Namukubembe - Crops: Maize,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[a", "metadata": {"headings": [{"headings_0": {"content": "[a", "page": 71, "level": 1}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 71, "level": 3}}, {"headings_1": {"content": "[a", "page": 71, "level": 1}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG mbe Bukanga Pdm Coffee.Fisheries: Tilapia,", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 71, "level": 3}}, {"headings_1": {"content": "[a", "page": 71, "level": 1}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "indic", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 71, "level": 1}}, {"headings_1": {"content": "N/A", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "project and the number of enterprises \nSacco Limited catfish.Livestock: Cattle, \nated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "indic", "page": 71, "level": 1}}, {"headings_1": {"content": "N/A", "page": 71, "level": 3}}, [{"headings_0": {"content": "indic", "page": 71, "level": 1}}, {"headings_1": {"content": "N/A", "page": 71, "level": 3}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "indic", "page": 71, "level": 1}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "55 Luuka Namulanda Namulanda- Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nBukooma Pdm Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \nto Sacco Limited catfish.Livestock: Cattle, ated were not indicated \n\u2014 Poultry HD = \n56 Luuka Nantamu Nantamu-Bulanga Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \ncatfish.Livestock: Cattle, ated were not indicated", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "indic", "page": 71, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "indic", "page": 71, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 71, "level": 3}}, {"headings_1": {"content": "indic", "page": 71, "level": 1}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ua Poultry TNA", "metadata": {"headings": [{"headings_0": {"content": "ua Poultry TNA", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "57 Nawaka Nawaka- Ikumbya Crops: Maize, \nN/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nindic project and the number of enterprises \ncatfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "ua Poultry TNA", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}, [{"headings_0": {"content": "ua Poultry TNA", "page": 71, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 71, "level": 3}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Pau) |", "metadata": {"headings": [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| ated \\| were not indicated \n58 Luuka Nawampiti Nawampiti - Crops: Maize, N/A N/A N/A N/A N/A The parishes didn\u2019t select Flagship DLG Nawampiti Pdm Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises \nSacco Limited catfish.Livestock: Cattle, \nated were not indicated \nI Poultry T \n59 Luuka Nawankom Nawankompe - Crops: Maize, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship DLG pe Nawampiti Pdm Coffee.Fisheries: Tilapia, \nindic \nproject and the number of enterprises \\| Sacco Limited Foutry catfish.Livestock: Cattle, ated were not indicated \n\\| \nu \n67 \n60 Luuka Nawanseng Nawansega- Crops: Maize, \nDLG a Bukoova Pdm Sacco Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic \nproject and the number of enterprises Limited catfish.Livestock: Cattle, ated were not indicated \nPoult \nNawanyago Nawanyago-Irongo Crops: Maize, DLG \nPdm Sacco Limited Coffee.Fisheries: Tilapia, \nN/A N/A N/A Not N/A N/A The parishes didn\u2019t select Flagship indic project and the number of enterprises catfish.Livestock: Cattle, ated were not indicated \nPoult \nNsima Nsimakatono- Crops: Maize, N/A N/A DLG Katono Kyanvuma Pdm Coffee.Fisheries: Tilapia, \nSacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}, [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}], [{"headings_0": {"content": "| Pau) |", "page": 71, "level": 2}}, {"headings_1": {"content": "ua Poultry TNA", "page": 71, "level": 3}}]], "page": 71, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "| Pau) |", "page": 71, "level": 2}}], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ntayigirwa Ntayigirwa - Crops: Maize, N/A N/A Ikumbya Pdm Coffee.Fisheries: Tilapia, \nSacco Limited catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "| Pau) |", "page": 71, "level": 2}}], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "64 Luuka Walibo Walibo-Bulanga Crops: Maize, N/A N/A DLG Pdm Sacco Limited Coffee.Fisheries: Tilapia, catfish.Livestock: Cattle,", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "68 \nN/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nN/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nN/A The parishes didn\u2019t select Flagship project and the number of enterprises were not indicated \nName Of PRF \nWas the beneficiary from the Date loan \nWere the loan beneficiaries Were they vetted by a village meeting", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}, [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 72, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}]], "page": 72, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Beneficiary", "metadata": {"headings": [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "approved PDM enterprise \nwas obtained Amount selected through the PDMIS convened by the enterprise groups en Saire Richard Mukabire Not indicated \n17-May-23 1,000,000 No Yes \nBetty Not indicated 17-May-23 1,000,000 No Yes \nKaudha Angella Not indicated 17-May-23 1,000,000 No Yes Taabu Emmanuel Not indicated \\| 17-May-23 1,000,000 No \nYes \nLumuli Catherine Not indicated 17-May-23 1,000,000 No Yes \n\\_ Namwase Amulasi Not indicated 17-May-23 1,000,000 No \nYes \nIsabirye John Not indicated 17-May-23 1,000,000 No Yes \nKaudha Edith [et Not indicated 17-May-23 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}, [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}], [{"headings_0": {"content": "Beneficiary", "page": 73, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 72, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kitamirike Julius Not indicated 17-May-23 1,000,000 [No No Yes Yes \nNaigaga Norah Not indicated 17-May-23 1,000,000 No \nYes \nNyiro Matia Not indicated 17-May-23 1,000,000 No \nYes \nWansa Ruth Not indicated 17-May-23 1,000,000 No \nYes \nIkoona Simon Not indicated 17-May-23 1,000,000 No \nYes \nByansi Godrey Not indicated 17-May-23 1,000,000 No Yes \n\\| Mirembe Agnes Not indicated 17-May-23 1,000,000 No \nYes \nLutes Agnes Not indicated 17-May-23 1,000,000 No Yes \u2014", "metadata": {"headings": [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}, [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}], [{"headings_0": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Beneficiary", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "metadata": {"headings": [{"headings_0": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Nambi Catherine Not indicated 17-May-23 1,000,000 No \nYes \nMagoba Rebecca Not indicated 17-May-23 1,000,000 No \nYes", "metadata": {"headings": [{"headings_0": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}, [{"headings_0": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nangobi Alice indicated 17-May-23 | 1,000,000 No Yes", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lumuli Betty Not indicated 17-May-23 1,000,000 No Yes \u2014 Nende Wilson Not indicated 17-May-23 1,000,000 No \nYes \nKalembe Beatrice Not indicated 17-May-23 1,000,000 No \nYes", "metadata": {"headings": [{"headings_0": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}, [{"headings_0": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Kimbugwe Daniel Not indicated 17-May-23 1,000,000 [ No Yes", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kiwagama Mohamed Not indicated \n17-May-23 1,000,000 No Yes \nMpaata Sabasi Buyinza Not indicated \n17-May-23 1,000,000 No Yes \nMayengo Daniel Not indicated 17-May-23 000.000 No Yes I]", "metadata": {"headings": [{"headings_0": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, [{"headings_0": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Nabirye Betty Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "metadata": {"headings": [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Noah Not indicated 17-May-23 1,000,000 No Yes \nBikaba James Not indicated 17-May-23 1,000,000 No \nYes \nMutesi Esther Not indicated 17-May-23 1,000,000 No \nYes \nIsabirye Jowari Not indicated 17-May-23 1,000,000 No \u201cRe \n\\| Kyazike Robinah Not indicated \\| 17-May-23 1,000,000 No \nYes \nYonasan Difasi Waibi Not indicated 17-May-23 1,000,000 No \nYes \nBaligeya Constant Not indicated \n17-May-23 1,000,000 No", "metadata": {"headings": [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, {"headings_1": {"content": "Walukosi Godfrey Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 Yes", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Yes", "page": 73, "level": 2}}, {"headings_1": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Walala Emmanuel Not indicated \n17-May-23 1,000,000 No Yes \nKibugumo Daniel Not indicated \\_\u2014-17-May-23 1,000,000 No \nYes [\\| \n69", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Yes", "page": 73, "level": 2}}, {"headings_1": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}, [{"headings_0": {"content": "\u2014 Yes", "page": 73, "level": 2}}, {"headings_1": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}], [{"headings_0": {"content": "\u2014 Yes", "page": 73, "level": 2}}, {"headings_1": {"content": "Kapere Babirye Jenipher Not indicated 17-May-23 1,000,000 No Yes", "page": 73, "level": 3}}]], "page": 73, "document_name": "LuukaDistrict Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Lwengo District Local Government Report of The Auditor General 2023.chunks.json b/reports/Chunks/Lwengo District Local Government Report of The Auditor General 2023.chunks.json deleted file mode 100644 index 8748a72a525dc9ddfe3f344d2f944451ae873f5e..0000000000000000000000000000000000000000 --- a/reports/Chunks/Lwengo District Local Government Report of The Auditor General 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LWENGO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIGINAL Copy", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}]], "page": 1, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "T\u00e4ble ef Contenis.asassasameenmnnerrnnne \nii sun nm areusnomannss nun nn man mau onen ran men nennen LTE GE PTS iii cere 5309+ neenemmemonnesnenseeceeteumsenonrannesemerononcen rn nano nenn anne nn", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL Copy", "page": 1, "level": 3}}], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Pe", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 En TE Een EEE BR ER REN 1 ernennen un EEE SE", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 2, "level": 1}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "BI", "metadata": {"headings": [{"headings_0": {"content": "BI", "page": 2, "level": 3}}, {"headings_1": {"content": "Pe", "page": 2, "level": 1}}], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 ees eee 1.0 Implementation of the Approved BUCGet.........ccccccccsccsescssescssessessssessesvscssceseesevsseveeseveseres 1 2.0 Management of the Government Salary PayrOll.........ccccccccccssssssssssesessesessvesesseeveseseeevsssesessees 9 OTHER MATTER J... 13 ccsecessessesseseeseenesesestesssssssessasessesssessssssvsvesssussesscessavsnsssucavssesavsnsevsevsncesseveeseeseeeeees 3.0 Implementation of Key Government Grants/Programmes (Focus Areas)... 12 3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 12 3.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n16 ..................... 3.3 Micro Scale Irrigation.............eeeessesensesesennnnennnnennnnnnennnnnnnnnnnnnnnennnnnnnnnennnnnnnnnen 18 3.4 Management of pension and gratuity....ueeseeeeennnnnnnnnnnnnenennnnnnnnnnnn 20 3.5 \nLow recovery of Youth Livelihood Funds and UWEP fund... 21 3.6 \nLack of medicines and supplies at Health facilities...............eeennnenenn 22 OTHER INFORMATION ...0..cccssescsssessssessessesesesscssesesscscsuesssssassussessesussessssseuessnsusevsevsavevsevsavssensavenseseees 22 MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............eenenee. 23 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ................. 23 OTHER REPORTING RESPONSIBILITIES ..............ennnnnnnnnnnenennennennnennnnnnnnnn 24 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...........anennenennenn 24 4.0 \nImplementation of the Parish Development Model... 24 APPONICES \n30 00... eeececeesesesessesesesesvesesesesesvsvesensssesesavevsususssacsvevevsvsususavavevsusevevavavsvsesevsvavavensavevavavenseeecaeeey \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "BI", "page": 2, "level": 3}}, {"headings_1": {"content": "Pe", "page": 2, "level": 1}}, [{"headings_0": {"content": "BI", "page": 2, "level": 3}}, {"headings_1": {"content": "Pe", "page": 2, "level": 1}}]], "page": 2, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Acronym", "metadata": {"headings": [{"headings_0": {"content": "Acronym", "page": 3, "level": 3}}, {"headings_1": {"content": "BI", "page": 2, "level": 3}}], "page": 3, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Meaning", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], "page": 3, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government DSC \nDistrict service commission GoU Government of Uganda INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LLG \nLower Local Governments MoFPED \nMinistry of Finance, Planning and Economic Development MoPS \nMinistry of Public Service NMS \nNational Medical Stores PAYE \nPay As You Earn \nPBS \nProgram Budgeting System PCA \nParish Community Association PDM \nParish Development Model PFMA \nPublic Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets TSA Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}, [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}], [{"headings_0": {"content": "Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "Acronym", "page": 3, "level": 3}}]], "page": 3, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results UGX Uganda Shilling \nUNEB \nUganda National Examinations Board UWEP Uganda Women Empowerment Project YLP \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL \n0: \nON THE FINANCIAL STATEMENTS OF LWENGO 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 Lwengo 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 Lwengo District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}]], "page": 3, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \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 District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.40,225,187,703 out of which UGX.38,347,866,986 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}], [{"headings_0": {"content": "UgIFT", "page": 3, "level": 3}}, {"headings_1": {"content": "Meaning", "page": 3, "level": 2}}]], "page": 4, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], "page": 5, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Details Budget % funding UGX \nRecurrent (Wage) 26,313,321,756 25,830,178,035 98% Recurrent (Non-wage) 6,650,976,532 6,114,608,170 92% Development 7,260,889,415 6,403,080,781 88% Total 40,225,187,703 38,347,866,986 \nOut of the total warrants of UGX.38,347,866,986 I reviewed the utilisation of warrants worth UGX.31,511,793,103 (82%) as summarised in the table below; \n[SN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \n1 Wage expenditure (general staff 25,372,791,239 25,372,791,239 66.2% salaries, gratuity and pension \n2 PDM expenditure audited \n3 Education grant - Formerly SFG \nA\\| Microscale irrigation projects \n\\_\\_\\| UGIFT (Infrastructure \n45,025,000 25,417,816,239 66.3% 912,031,346 26,329,847,585 68.7% 913,137,708 27,242 ,985,293 71.0% 2,491,994,268 29,734,979,561 77.5% 6 Water development grant (Piped 542,482,424 30,277,461,985 78.9% water, and Rural water and \nSanitation grant \n2 Uganda Road Fund-URF \n934,331,118 31,211,793,103 81.3% 8 Budget outputs sampled 300,000,000 31,511,793,103 82.0% Total of the utilised warrants 31,511,793,103 \naudited \nSN Observation Recommendation \n62.9% performance. The summary is in the table below and of \nmobilizing the details are in appendix 1(a). \nrevenue from viable \nsources and adopt N Source Approved Actual Variance the use of E oO budget Collections Collection . to Tax 398,601,967 250,478,711 148,123,256 \nrecognize all the REyantjae \nNon-Tax 459,969,877 289,618,462 170,351,415 funds. \nRevenues \nTotal 858,571,844 540,097,173 318,474,671 \nUnder collection of Local revenue denied the entity resources for implementation of the planned activities. Refer to", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UgIFT", "page": 3, "level": 3}}]], "page": 5, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 1(b).", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 6, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed the under collection of local revenue to the following; \ne Manual assessment, billing and collection of revenue and its challenges. \noe Revenue from property rates were overestimated due to unavailability of Valuation Rolls. \nQuarantine on movement of animals which affected cattle e \nmarkets \ne On fines and penalties, the Vote received lower cases than anticipated. This comes as and when cases arise. \n1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.38,176,615,859 to I advised the implement the various programmes, out of which Accounting Officer UGX.37,435,862,301 was warranted resulting in a shortfall of to rollover on the UGX.740,753,558 representing 98% performance. \nunimplemented activities to the \nThe performance of warrants for each of the programmes is subsequent period. shown in the table below; \nProgramme Approved Warrants Variance % \nbudget \nfundi \nng \nAgro- Industrialization 2.509,315,717 2,509,315,717 0 100% Tourism Development 6,267,321 6,267,321 100% Natural Resources, 904,718,980 904,718,979 1 100% Environment \nPrivate Sector \n465,872,553 229,724,841 236,147,7 49% Development \n12 Integrated Transport 1,059,229,928 1,055,335,813 3,894,115 100% Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 6, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "[Sn Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "No. Programme Amount not Activities not Purpose of the warranted implemented unimplemented activity \n1 Private Sector 236,147,712 Contribution Strengthening Development towards the private sector death and institutions and funeral services organizations", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}]], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- in capacity in financial financial literacy literacy \nPreparation of \nnew groups \n-Capacity \nbuilding for \nnew groups\n- and support supervision\n- up to enforce", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "recovery \n2 Integrated 3,894,115 -Monitoring Supervision of road \\| Transport activities works Infrastructure \n3 Human Capital 17,568,009 -Carry out -Response to Development community Gender based awareness on violence community -DHT meetings based violence -Monitoring", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}]], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- meetings \n-Monitoring \nactivities \n4 Governance 483,143,720 -Payment of -Supplementary and security \nPension to received was in Pensioners excess of pension\n- funds requested management -Institutional\n- of coordination Councillors partially done Total \n740,753,556", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "As a result of failure to warrant the budgeted funds, the District could not implement the following; \ne Response to Gender based violence. \ne Strengthening private sector institutions. \nRecruitment of various officers was not done. \ne \nThe Accounting Officer explained that a cash limit of UGX.483,143,717 was not provided for utilization and budget cut for PCA Funds, Uganda Road Fund and UNEB Operational \nSN Observation Recommendation Implementation \nTotal 1,190,000,000 378,529,374 811,470,626 32% \nThe UGX.811,470,626 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nNo. Programme \\|Amount not Activities not Purpose of warranted implemented the unimpleme nted activity \n1 Human 611,470,626] -Monitoring, -Support Capital supervision and supervision Development appraisal of to health fencing and facilities upgrading of -Maternal Lwengenyi HC and child II to HC II \nhealth -Immunization \nservice outreaches \ndelivery", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}]], "page": 7, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- and \n- \nchild health Immunizati service delivery on -Support \noutreaches supervision to -Monitoring Health facilities \n2 Development 200,000,000\\| -Planning and -Data Plan budgeting collection Implementati services for on -Support planning supervision to and Health facilities budgeting\n- -Improve on Communication local Technology \nrevenue related activities mobilizatio -Maintenance \nn \nand repair of -To provide Motor Vehicles support to\n- and Civil accounting \nSociety activities \nOrganizati\n- Civil Society ons Organizations s participate engagements in planning with district and budgeting process -Support", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}], "page": 8, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "\" SN Observation \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}, [{"headings_0": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, {"headings_1": {"content": "Appendix 1(b).", "page": 6, "level": 2}}]], "page": 9, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "metadata": {"headings": [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], "page": 9, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "representing utilization of 98% as shown in the table below; \nplanned \nProgramme Warrants Utilised Variance % recruitments are warrants \nutilisa carried out and tion \nAgro- 2,519,315,717 2,505,768,949 13,546,768 99% supply of laboratory Industrialization and science Tourism 6,767,321 6,767,254 67 100% \nequipment be done Development \nNatural 918,218,979 908,444,617 9,774,362 99% in the subsequent Resources, financial year. Environment \nPrivate Sector 229,724,841 229,642,663 82,178 100% \nDevelopment \nIntegrated 1,055,771,313 1,055,724,042 47,271 100% \nTransport \nInfrastructure \nHuman Capital 27,224,511,825 27,129,540,208 94,971,617 99% \nDevelopment \nPublic Sector 1,112,994,201 1,038,356,064 74,638,137 93% \nTransformation \nCommunity 17,647,079 17,640,500 100% \nMobilization \nand Mindset \nGovernance 4,682,273,887 4,374,122,079 308,151,808 93% \nand Security \nDevelopment 580,641,823 574,014,978 6,626,845 99% \nPlan \nImplementation \nTotal 38,347,866,986\\| 37,840,021,354\\| 507,845,632 99% \nThe warrants that were not utilized were meant for the following key activities that were partially implemented. \nTable Showing key activities affected by under-utilization of warrants \nNo Progra Warrants Activities Reason for the \n. mme not affected underutilization of Utilized by the warrants \nunder \nutilization \n1 Human 94,971,617 \\*\u00a9 10% on\\| e The contractor Capital \nSupply made partial supply Develop and of Laboratory and ment installatio science equipment n of and was paid to the medical \ntune of the value of equipme actual supplies. \nnt \nto \ne This was as a result Lwengen \nof failure to replace yi and primary school \nSN Observation Recommendation \nfor Attendant and Admin, \nTown Clerk due to \nStatutory suspension of DSC and and failure to adjust j \nCommuni annual salary ty based increments due to services late release of \nstaff and supplementary political \nwage. \nleaders e This was due to \ne Payment MoFPED releasing of \nthe grant in excess Pension of the required and payments to Gratuity pensioners. \nTotal 477,761,562\\| \nAs a result of failure to utilise warrants; \ne Service delivery in the health centre was impaired. \ne Service delivery was affected by the failure to recruit in the different departments. \nI informed the Accounting Officer that the issue of excess \nrelease of funds for gratuity would be brought to the \nattention of PS/ST. \n1.5 Lack of appropriate performance indicators and I informed the targets in the work plans", "metadata": {"headings": [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}, [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}], [{"headings_0": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, {"headings_1": {"content": "[Sn Observation Recommendation", "page": 7, "level": 4}}]], "page": 9, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], "page": 10, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Regulation 11 (2) b of the Public Finance Management to liaise with Regulations, 2016 states that the work plan of a vote shall MoFPED for support indicate the key performance indicators to be used to gauge in this area. \nthe outputs. \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 reviewed the approved work plan and sampled 8 outputs with a total of 17 activities. I noted the following; \n[ SN Observation - Recommendation target \nFully \n2,460,821,692 quantified \noutputs \nOutputs 5 2,705,180,837 52% not fully \nquantified \nTotal \n5,166,002,529 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained the PBS was not catering for some performance indicators that handle the Local Government entities. \nI informed the Accounting Officer that the matter round be brought to the attention of MoFPED. \n1.6 Implementation of outputs \nI assessed the implementation of three (3) outputs with twelve (12) activities worth UGX.2,460,821,692 that were fully quantified and noted that they were fully implemented. Appendix 3 refers. \nTable showing implementation of outputs Category \\|No. o No \u201aof No. of o \nNo of\\| Expenditure of utputs activiti Amount (UGX) outputs jassessed \nartially es not implem ed \nented \n0 \n2,460,821,692 2,460,821,692 \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \n\\| N \\| Progra \\| Activity \\| Sour \\| Total \nPictorial \\| Summary of. Audit \\| : \no. \\| mme \\| details \\| ce \\| expenditur \\| evidence \n\\| findings (Time, conclusio \\|", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}, [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}]], "page": 10, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "\\| \n\\| i of \\| e (UGX) \u2018M \\| \nQuality, \\| n \\| : fund \\| \n\\| Quantity, Cost \\| \nis \\| \\| \u201a and \\| \n: \\| \\| \\| Functionality) \n\\| 1 Integrat \\| Mechani \\| GOU \\| 17,714,850 \\| \"=== At the time of \\| The \n\\| ed \\| zed \\| \\| \\| ale \\| inspection the quality of \\| Transpo mainten \\| \nee road works were \\| the road rt of \\| Be e \nnce \\| \\| completed was \\| \\| \\| Infrastr Nakyenyi \\| \\| \\| \n\\| satisfactor \\| \\| \\| \\| \\| i. ead \\| \nucture - Nsoja- \\| vy", "metadata": {"headings": [{"headings_0": {"content": "Accounting Officer", "page": 10, "level": 3}}, {"headings_1": {"content": "entity resulting in un-utilized warrants of UGX.507,845,632 to ensure that", "page": 9, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| ja | Bulasana | | | | |", "metadata": {"headings": [{"headings_0": {"content": "| ja | Bulasana | | | | |", "page": 12, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 10, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nd \u201arad 5\\| i \\|b \\| \\| \\| \\| \\| \\| - \n\\| Services kms \\| \\| bes \\| \n\\| \\| \\| \\| Fn \\| L", "metadata": {"headings": [{"headings_0": {"content": "| ja | Bulasana | | | | |", "page": 12, "level": 3}}, {"headings_1": {"content": "Accounting Officer", "page": 10, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| I", "metadata": {"headings": [{"headings_0": {"content": "| I", "page": 12, "level": 3}}, {"headings_1": {"content": "| ja | Bulasana | | | | |", "page": 12, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \\| Mechani \\| GOU \\| 23,682,000 \\| \n\\| \\| \nAt the time of The \n\\| \\| \\| sed \\| \\| \\| > inspection, quality of", "metadata": {"headings": [{"headings_0": {"content": "| I", "page": 12, "level": 3}}, {"headings_1": {"content": "| ja | Bulasana | | | | |", "page": 12, "level": 3}}, [{"headings_0": {"content": "| I", "page": 12, "level": 3}}, {"headings_1": {"content": "| ja | Bulasana | | | | |", "page": 12, "level": 3}}]], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "{ f=", "metadata": {"headings": [{"headings_0": {"content": "{ f=", "page": 12, "level": 3}}, {"headings_1": {"content": "| I", "page": 12, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "' \\| mainten \\| \\| pss 1 works \\| the \\| \\| \\| were road \\| \\| \\| I \\| \\| \n\\| ance of \\| \\| \n1 substantially \\| was \\| \\| \\| Kalyame \n\\| are \u2018\\| \\| completed \\| satisfactor \\| \\| \n\\| \ni Avu- Y- \n, \\| R \\| \\| \\| \\| \\| ' Busimbo \\| \\| \n\\| \\| \\| md) \\| \\| \\| \u2014\u2014 \\| 8kms \\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "{ f=", "page": 12, "level": 3}}, {"headings_1": {"content": "| I", "page": 12, "level": 3}}, [{"headings_0": {"content": "{ f=", "page": 12, "level": 3}}, {"headings_1": {"content": "| I", "page": 12, "level": 3}}], [{"headings_0": {"content": "{ f=", "page": 12, "level": 3}}, {"headings_1": {"content": "| I", "page": 12, "level": 3}}], [{"headings_0": {"content": "{ f=", "page": 12, "level": 3}}, {"headings_1": {"content": "| I", "page": 12, "level": 3}}]], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 12, "level": 2}}, {"headings_1": {"content": "{ f=", "page": 12, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| fe 1 \\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 12, "level": 2}}, {"headings_1": {"content": "{ f=", "page": 12, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4 | | | 34,363,380 |= At \u2014", "metadata": {"headings": [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Mechani GOU \n\\| the time of The \\| \\| \\| zed \\| \\| \n\\| \nI \\| \\| mainten \\| \\| a \n\\| \n3 \\| inspection, \\| quality of \\| \\| works were \\| the road \\| \\| ance of \\| \n\\| \\| \\| a ees \n\\| substantially was \\|", "metadata": {"headings": [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}, [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}], [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}], [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}], [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}], [{"headings_0": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, {"headings_1": {"content": "| |", "page": 12, "level": 2}}]], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Nkoni- |", "metadata": {"headings": [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| een, \\| C\u00fcifipleteit \\| satisfactor \\| \\| Nazi \\| \\| > \\| iy \\| i \\| \u0131 road 7.9 \\_ \\| \\| \\| \\| \\| \\| \\| \\| i \\| aid \\| \\| Ll 175,760,230) \\| \\| 5 2.0 Management of the Government Salary Payroll In a letter to the Auditor General dated 29\"\u00b0 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 No Observation \\| Recommendation 2.1 Utilization of the Wage Budget advised the The DLG had an approved wage budget of UGX.19,241,285,546, Accounting Officer to and obtained supplementary funding of UGX.3,883,547,189 ensure that the resulting into a revised wage budget of UGX.23,124,832,735 District Service which was all warranted. Commission is constituted to handle Out of the total warrants, UGX.23,022,014,181 was utilized by the the recruitment. DLG resulting in un-utilized warrants of UGX.102,818,552 representing utilization of 99.5% as summarized in the table below and detailed in appendix 4; Appro Suppleme Revised Warrant Payments Unspent ved ntary UGX. Budget s UGX. UGX. Balance Budge UGX. UGX. t UGX. 19,241, 3,883,547,189 \\|23, 124,832,735] 23,124,83223,022,014,181] 102,818,552 285,54 73 6 From further analysis carried out, I noted that; e There was an under absorption of UGX.102,818,552 The Accounting Officer attributed this to failure to adjust annual salary increments due to late release of supplementary funds, delays and failure to replace staff who retired, transferred service and absconded due to suspension of the District Service Commission and lack of clearance from MoPS. I informed the Accounting Officer that the issue of late release of supplementary funds would be brought to the attention of the PS/ST. 2.2 Validation of employees on the entity payroll The District had 1,956 employees on the IPPS payroll of which advised the 1,886 (96.4%) were fully verified, 31 (1.6%) partially verified and Accounting Officer to; 39 (2%) did not show up. Use the verified payroll as a basis of In addition, 4 individuals had not accessed the payroll by end of updating monthly June, 2023. These were captured as new records in my payrolls for paying determination of the District wage bill. employee emoluments. The following observations were made; Engage the a) Out of 1,886 (96.4%) employees appeared", "metadata": {"headings": [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}, [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}], [{"headings_0": {"content": "| Nkoni- |", "page": 12, "level": 5}}, {"headings_1": {"content": "4 | | | 34,363,380 |= At \u2014", "page": 12, "level": 3}}]], "page": 12, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "by", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], "page": 13, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Commissions to support their first appointment. \nMinistry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}, [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}]], "page": 13, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "d) 4 individuals whose names were not on the District\u2019s payroll \nof salary payment by June 2023, appeared for the validation exercise. These \nto their new duty individuals were included on the validated payroll, upon stations. confirmation by the Accounting Officer regarding their status. \nTo always liaise . \nwith the relevant The Accounting Officer explained that; \nstakeholders to i. Requests for minute extracts to respective Local ensure prompt Governments and Ministries had been made. \nupdates of the ii. 2 of these employees had dropped off the initial payroll payroll \ngoing registers provided but were included on the final forward and the registers and that the other 2 were absconders trying to abscondees \nbe re-access the payroll. \nhandled in accordance with the provisions of the Uganda Public Service standing Orders. \n2.3 Inconsistencies in Employee Details \nA total of 193 employees on the payroll had inconsistencies in I advised the their dates of birth, captured in the payroll and data captured by Accounting Officer to NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that employee records are Inconsistent information undermines the integrity of the District\u2019s duly updated by the records and may complicate the employee service history and Ministry of Public retirement procedures. Where the errors in dates of birth increase Service \nwithin a the length of service, it may lead to the irregular extension of specified timeline for employee service. \nappropriate action.", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], "page": 14, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that both individuals with \ninconsistencies in NINs had been advised to go to NIRA for \nreconciliation and that management was awaiting their letters \nfrom NIRA for onward submission to MoPS for update. \n2.4 \nFindings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy \\| \nadvised the of the payroll including planning, budgeting and payments for the Accounting Officer to; period of four years (2019/2020-2022/2023). \na)Reconcile payrolls on a monthly basis I noted that; \nto ensure that \na) 322 employee records were captured on wrong scale/notches \nsalaries are paid leading to an over computation of UGX.10,464,286 and under \naccurately as per computation of UGX.8,841,028. \nthe salary scales and budget for \nb) Over-remittance of UGX.13,661,323 and under-remittance of \nannual salary UGX.13,661,323 of statutory deductions were made by the \nincrements where entity during the period. \nnecessary. In addition, the \n[ - that non-statutory --] deductions are \nalways accurately computed and promptly paid as per the payroll register. \n2.5 \nDelayed deletion of employees from the payroll \nI noted that UGX.2,243,499 was paid to 4 staff who had either I \nadvised the \nbeen retired, transferred, absconded or died. \nAccounting Officer to These resulted into financial loss to government. \ninitiate a process of deleting these names The Accounting Officer explained that the delayed deletion cases from the payroll. For were pensioners whose extra payments were recovered from staff on transfer of their pension except the 4 cases stated from whom recoveries are service, \nthe \nyet to be made. \nAccounting Officer should initiate a \nprocess of transfer of salary payment to their new duty", "metadata": {"headings": [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}, [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}], [{"headings_0": {"content": "by", "page": 13, "level": 1}}, {"headings_1": {"content": "| Nkoni- |", "page": 12, "level": 5}}]], "page": 14, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "fA", "metadata": {"headings": [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], "page": 15, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "2.6 \nReview of the Entity Staff Establishment \nI undertook procedures to review the completeness and relevancy I advised the \nof the entity establishment and noted that; \nAccounting Officer to; i. Out of 133 approved positions, a total of 92 positions were \\|i. Re-assess the filled leaving a gap of 41 vacant positions. \nDistrict\u2019s \nestablishment and \nii. The entity did not have an approved and costed staff liaise with the establishment for primary, secondary and tertiary institutions \nresponsible \nwhile the staff structure for health facilities issued by Ministry \nstakeholders with a \nof Health was not incorporated into the district approved view to mobilize structure. resources to fill \ncritical positions to The Accounting Officer explained that; \nenhance \nservice \ni. Management submitted recruitment plans annually to fill the delivery. vacant positions but these had never been honoured by \nii. Engage relevant increasing the wage bill. \nstakeholders to \nii. Management was in the process of liaising with the line \ndevelop and Ministry for a staff structure to be developed. \nimplement a costed staff structure for \\| \nthe District. \nOTHER MATTER \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \nThe grant aims to develop, rehabilitate and carry out major repairs of rura! 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. \nLwengo District budgeted and received UGX.542,482,424 (100%) for the financial year 2022/23. All the received funds were absorbed representing a utilization level of 100%. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity \n1 Rural Water and Drilling deep borehole Sanitation Sub- Valley tanks \nGrant (traditional 1 5-stance latrine \nPlanned quantity Actual quantity 2 2 1 it 1 1 component) Mansonary tanks 6 6 Rehabilitation of boreholes 10 10 2 Piped Water Sub- Installation of mini-solar 1 \n1 \nGrant (UgIFT powered \ncomponent) \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}, [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}], [{"headings_0": {"content": "fA", "page": 15, "level": 2}}, {"headings_1": {"content": "by", "page": 13, "level": 1}}]], "page": 15, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "fA", "page": 15, "level": 2}}], "page": 16, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The following were my observations; \n3.1.1 Positive observations \nI noted the following areas where management had commendable performance; \ne Ten (10) budgeted projects were provided for in the approved five-year development plan. \noe The projects in the approved work plan match with those included on the indicative list of capital investments and all the ten (10) projects were eligible. \noe The entity undertook desk and field appraisals for the projects as evidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "fA", "page": 15, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "fA", "page": 15, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 16, "level": 1}}, {"headings_1": {"content": "fA", "page": 15, "level": 2}}]], "page": 16, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "plan/budget.", "metadata": {"headings": [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], "page": 16, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "oe All the 4 (100%) of the ongoing UGFIT projects (seed schools and health centre \n~3.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n3.1.2.1 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nAn analysis of the water budget allocations for the sub counties revealed that the District did not allocate funds based on the water need ranking. A summary is shown in the table below and details in appendix 5. \nSN Sub County Amount Rank Category Rank Interpretation allocated to based \nthe Sub on need \nCounty (UGX) \ni Ndagwe SC \n18,296,769 6 \nMalongo SC \n108,297,377 1 \nLwengo SC \n150,003,040 2 \nSub County with least Least needy by rank allocation \nSub county with third Most needy by rank allocation \nSub county with the Second most needy most allocation \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}, [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}], [{"headings_0": {"content": "plan/budget.", "page": 16, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 16, "level": 1}}]], "page": 16, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 16, "level": 1}}], "page": 17, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that much as the entity would wish to prioritize sub counties with water coverage below the district average, allocation of water facilities was demand driven emanating from the community level.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 17, "level": 1}}, {"headings_1": {"content": "plan/budget.", "page": 16, "level": 1}}], "page": 17, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], "page": 17, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritize water supply investments for sub- counties that have water coverage below District average rates. 3.1.2.2 Review of the Procurement Process Paragraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires The Accounting Officer explained that the entity had been running a joint advert for all its department contracts targeting the same service providers with a funding from locally raised revenues which was not always readily available. Recommendation I advised the Accounting Officer to ensure that adverts are made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. 3.1.2.3 Review of the Implementation of the Grant activities Paragraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; e All DLGs should have water quality testing kits. DLGs should test at least 20% of the already existing water sources across the e LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. I reviewed the implementation of the Grant activities and noted the following; A review of the annual water performance report revealed that 301 (20%) out of oe 1,471 existing water facilities were not functioning as shown in the Appendix 7. This led to loss of funds and derailed the overall objective of ensuring access to safe and clean water for all. The Accounting Officer explained that out of the 301 water facilities, 158 shallow wells were situated in contaminated underlying zone, 45 spring wells were prone to contamination due to flooding thus unsuitable for repair and 41 deep boreholes experienced fall in water levels as a result of climatic changes which made them seasonally functional. Recommendation I advised the Accounting Officer to liaise with relevant authorities to decide on whether to remove shallow wells among the water facilities to be rehabilitated and ensure that funds are budgeted to rehabilitate the deep boreholes. 3.1.2.4 Lack of water testing kits The district lacked water kits and as a result water test 3.2 Implementation 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", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 17, "level": 1}}]], "page": 17, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "I observed the following as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\"N \\| Progra Td Activity \n\\| Contract \n\\| Pictorial evidence \\| Summary of \\| Audit \\| details Amount \\| \\| \\| \\| 0. mme \ni \n\\| findings (Time, conclusion \\| \\| \\| (UGX) \\| \\| Quality, \\| \n\\| \\| \\| Quantity, Cost \\| \n\\| \\| \\| \\| \\| and i \n\\| \nFunctionality) \n1 \\| Human \\| Construction \\| 3;125,417,273 \n\\| \\| of i \nMEE: \\| The works for: \\| The i Capital Katovu Seed \\| \n\\| 3 \\| \n\\| lcm construction \n3- 2 classroom \n\\| \\| Develop School", "metadata": {"headings": [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}, [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}], [{"headings_0": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 1}}]], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "IH", "metadata": {"headings": [{"headings_0": {"content": "IH", "page": 20, "level": 3}}, {"headings_1": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \u201a rs \\| \n\\| block, 2 unit works were at ment \\| \\\\ if oh science laboratory \\| 50% i \\| \\| , Start date: \\| \n\\| ee \\| block, \n\\| according to io \\| 301172023 \\| \nI co ae \\| administration \\| the site \\| \\| \\| \\| End date: \\| \nu \\| block,2 unit \\| engineer \\| \\| \\| \\| 30/1/2025 i \nsee 7 \\| teacher house and \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "IH", "page": 20, "level": 3}}, {"headings_1": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}, [{"headings_0": {"content": "IH", "page": 20, "level": 3}}, {"headings_1": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}], [{"headings_0": {"content": "IH", "page": 20, "level": 3}}, {"headings_1": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}], [{"headings_0": {"content": "IH", "page": 20, "level": 3}}, {"headings_1": {"content": "I observed the following as summarised in the table below;", "page": 20, "level": 3}}]], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| rm \\| kitchen, 4 latrines \\| \n\\| i \\| \\| Amount paid to \\| \n\\| ==\") blocks were still \\| \\| \u2018 \n\\| \\| \\| date: UGX. \\| \n\\| ASS \\| ongoing by the \\| \n\\| \\|! \\| 1,516,192,068 \\| \ntime of inspection \\| ' Upgrade of ~ 617,000, 000 \\| I \\_\\_ \\} \n2 \n\\| \nThe works for the \\| The i \\| \\| F ZA \\| \\| \\| j \nLwengenyi HC \\| \ni N maternity ward, \\| construction \\| \\| \\| \\| ee 4 \\| \\| \nII to III \nps, VIP 4-stance works were at \\| \\| \nLJ latrine, placenta \\| 90% \n\\| \\| \npit, medical waste \\| according to \\| Start date: \ni \ni 12/6/2023 \n\\| pit and OPD were the \nsite \\| \\| End \n7 still ongoing by the engineer date:12/12/202 \n\\| \\| time of inspection. \n\\| \n3 \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}, [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}], [{"headings_0": {"content": "| |", "page": 20, "level": 3}}, {"headings_1": {"content": "IH", "page": 20, "level": 3}}]], "page": 20, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], "page": 21, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure close monitoring of the projects and ensure completion in the contract period for the anticipated services. 3.3 Micro Scale Irrigation The GoU is implementing the micro scale irrigation programme in Lwengo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. Lwengo District and budgeted and received UGX.916,837,708 (100%) to implement the following activities. SN Category Activity Planned Actual quantity quantity Capital Development (micro Installation of irrigation 30 scale irrigation equipment equipment Complementary services of farmers demo farms [4 1 \\| I designed audit procedures to assess whether the utilization of the District micro- scale irrigation Grant was done in accordance with the grant guidelines. The following were my observations; 3.3.1 Positive observations I noted the following areas where management had commendable performance; e The District spent on only eligible activities as per the guidelines. \u00a9 30 irrigation equipment had been delivered to selected farmers who had paid co- payment funding of UGX.96,400,000 which had been transferred to TSA account. e All the budgeted funds UGX.916,837,708 were received by the district. oe The District complied with the selection criteria for the lowest priced technically responsive bid to Anjana Projects LTD for the thirty (30) procurements done. o The supplier offered training and technical support to the farmers upon delivery of the equipment. Areas of improvement I noted the following areas where the District needs improvement; I noted that all the expenditure categories for capital development and complimentary services were lumped on one and two item codes respectively; that is 224006 and (225204 and 263310) as shown in Appendix 8. I was unable to undertake analytical review of expenditure incurred on complementary activities. The Accounting Officer attributed this to budgeting limitations on the PBS. Recommendation I advised the Accounting Officer to liaise with the MoFPED Budget Directorate to ensure that the PBS harmonised to include the required codes as per the guidelines. 3.3.4 Implementation of the Micro irrigation program Paragraph 4.1.1,4.2 (14) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; Farmer awareness raising will be based on a communication strategy and user- e friendly communication materials to be developed and issued by MAAIF. e The supply and installation of", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendations", "page": 21, "level": 1}}, {"headings_1": {"content": "| |", "page": 20, "level": 3}}]], "page": 21, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 21, "level": 1}}], "page": 22, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Description Budgeted Amount (UGX) \n1 Awareness of political leaders \n34,381,414 2 Program monitoring and supervision of irrigation equipment installation \n22,920,943 3 Awareness of farmers \n43,841,886 4 Conducting farm visits \n45,841,885 5 Demonstrations 28,920,942 le Farmer field schools \n51,302,357 Z Coordination with MAAIF \n2,000,000 W Total 229,209,427 as unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as \nAs a result of the shortcomings, the purpose for which the funds were disbursed led to poor implementation of the program during the financial year under review. \nThe Accounting Officer attributed this to delayed prequalification of suppliers by MAAIF and that most of the prequalified suppliers showed no interest leading to few being overwhelmed by the tenders given.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 21, "level": 1}}, [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 21, "level": 1}}], [{"headings_0": {"content": "below;", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 21, "level": 1}}]], "page": 22, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], "page": 23, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MAAIF for more prequalified suppliers to ensure that supply is done on a timely basis. 3.4 Management of pension and gratuity 3.4.1 Funding of pension and gratuity I reviewed the approved wage, pension and gratuity estimates for the financial year 2022/2023 and noted that Lwengo District budgeted to receive UGX.3,266,367,344 during the year under review and received UGX.2,783,223,625 representing 85% performance leading to an under funding of UGX. 483,143,719. Table showing Breakdown of Lwengo District Budget and releases for the year; Category Initial Approved Revised budget Amount released %age budget (UGX) (UGX) (UGX) funding received (UGX) Pension 762,866,463 1,661,346,905 1,178,203,188 \\| \\| 71% \\| [ Gratuity 628,661,674 1,527,142,116 1,527,142,114 100% \\| Pension and 77 878,323 77 878,323 \\| 77 878,323 \\| 100% gratuity \\| \\| \\| arrears \\| \\| Total 1,469,406,460 3,266,367,344 2,783,223,625 85% m \\| Funding shortfalls lead to accumulation of arrears pension and gratuity funds. The Accounting Officer explained that a supplementary budget for pension of UGX.898,480,442 was allocated to the Vote in September 2022. However, a cash limit of UGX.483,143,717 was not provided for utilization. Recommendation I advised the Accounting Officer to follow up MoFPED to ensure that cash limits are availed for utilisation. 3.4.2 of and funds Under absorption of released funds negatively impacts service delivery. The Accounting Officer attributed this to MoFPED releasing pension and gratuity funds in excess of the required payments to pensioners. I advise the Accounting Officer that the matter would be brought to the attention of MoFPED. Recommendation I advise MoFPED to warrant the correct IPFs for the entity to avoid excess release of funds without providing cash limits. 3.4.3 Under payment of pension Article 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. Section B-a (7) of the Uganda Public Standing Orders, 2021 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. I reviewed the payroll registers (IPPS) and IFMS payments and noted an under payment of", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 23, "level": 1}}, {"headings_1": {"content": "below;", "page": 22, "level": 1}}]], "page": 23, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "' | Employee ] _ |", "metadata": {"headings": [{"headings_0": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "SN Supplier Supplier IFMS \\| IPPS Variance , \n\\|", "metadata": {"headings": [{"headings_0": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 23, "level": 1}}], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "metadata": {"headings": [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 200462 903789 \\| Matovu Kitamirike \\_ 5,576,912 \\| 6,083,904, 506,992 \\| 1 J \nj \n\\| \n\\| \n2 1 216843 881126 \\| Kasekende Francis 5,956,753 \\| 6,498,276 541,523 \\|", "metadata": {"headings": [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}, [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}]], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. 419454 \\| 522874 \\| Abarihamwe \\\\ 2,497,848 \\| 2,993,979 \\| 496,131 \\|", "metadata": {"headings": [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": " \n4 972013 1141870 \\| The Estate Of The 3,242,800 \\| 3,537,600 294,800 \\| \\| \n\\| Late Kaliisa John \n\\| \nu Kalifanltd 0000010 \u201aTotal \\| \\| \"47,274,313 \\| 19,113,759 \\| 1,839,446 \\| \n\\| \n- \nThe under payments affected livelihood of pensioners/beneficiaries. \nThe Accounting Officer attributed this to varying length of service for the employees. \nSN Funds Amount Amount Amount Recover \nReceived Recovered Outstanding %age (UGX) (UGX) (UGX) \n992,700,450 7,767,000 765,772,223 1% 954,482,069 15,083,800 374,156,343 3% \\| 1,547,182,519 22,850,800 1,139,928,566 1% \nThe low recovery was attributed to lack of operation funds for the staff to make follow ups on the youth and women groups. \nThe Accounting Officer explained that some of the business closed due to poor climatic conditions, quarantine on movement of animals which affected the livestock businesses and deliberate refusal to repay the funds. \nRecommendation \nI advised the Accounting Officer to follow up on the recoveries of funds from the youth groups to ensure continuity of the revolving fund. \n3.6 \nLack of medicines and supplies at Health facilities \nChapter 15 of the Management of Medicines and Health Supplies Manual, March 2012 requires entities to always ensure that the facility has optimal stock on hand (stock levels between minimum and maximum), so that the facility will not be immediately affected by stock-outs by the supplier. \nA review of a letter dated 1/6/2022 to the Permanent Secretary requesting for medicines revealed that Kagganda HC II in Kkingo Sub County had not been receiving medicines and medical supplies since 2010 despite NMS receiving", "metadata": {"headings": [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}, [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}], [{"headings_0": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, {"headings_1": {"content": "' | Employee ] _ |", "page": 24, "level": 3}}]], "page": 24, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "payments.", "metadata": {"headings": [{"headings_0": {"content": "payments.", "page": 25, "level": 2}}, {"headings_1": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}], "page": 25, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "This affected the service delivery of the facility coupled with burdening other facilities to share their medicines with the health Center. \nThe Accounting Officer explained that Kaganda HCII was missing on the list submitted by MoH to NMS to receive medicines and other medical supplies.", "metadata": {"headings": [{"headings_0": {"content": "payments.", "page": 25, "level": 2}}, {"headings_1": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}, [{"headings_0": {"content": "payments.", "page": 25, "level": 2}}, {"headings_1": {"content": "No. no 1... | Amount(UGX) pension(UCX) | (UCX) |", "page": 24, "level": 3}}]], "page": 25, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], "page": 25, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with the relevant authorities especially NMS to ensure that the Heath Center was considered in the supply of medicines and medical supplies. \nthere is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Lwengo District Local Government. \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 District's 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": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}]], "page": 25, "document_name": "Lwengo 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": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], "page": 26, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "oe 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. Obtain an understanding of internal control relevant to the audit in order to design audit e procedures that are appropriate in the circumstances, but not for the purpose of an on the effectiveness of the District\u2019s internal control. oe Evaluate the overall: presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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, 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", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 1}}, {"headings_1": {"content": "payments.", "page": 25, "level": 2}}]], "page": 26, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], "page": 28, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The 10 sampled PDM SACCOs operated with a fully constituted Board that held ce \nregular Board meetings. \ne The HLG core implementation team trained households and enterprise group leaders in 45 parishes on household visioning and enterprise analysis. \nThe 10 sampled SACCOs were registered under the Cooperative Societies Act. \no \noe The District Roads Committee was fully constituted and approved the roads maintenance plans and budgets which ensured the implementation of prioritized road projects. \ne UGX.1bn was transferred to the 10 \nSACCOs with evidence of \n4.4.3.1 Planning and Budget Performance \nI reviewed the Lwengo District approved work plan and budget for PDM activities and noted the following. \na) Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO. \nWhereas each PDM SACCO was expected to receive UGX.25 Million per quarter, 22 out of 45 PDM SACCOs received in the second quarter, the 45 received in the third ist] as shown in the table below; \nSN Month of release \nNo. of PDM SACCOs Amount paid on the paid on the date \ndate", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}, [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 28, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 1}}]], "page": 28, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 29, "level": 2}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "1 October 22 550,000,000 2 March 45 1,700,000,000 3 May 45 2,250,000,000 45", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 29, "level": 2}}, {"headings_1": {"content": "meeting", "page": 28, "level": 1}}], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4,500,000,000", "metadata": {"headings": [{"headings_0": {"content": "4,500,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 29, "level": 2}}], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Late disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM objectives. \nThe Accounting Officer explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "4,500,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 29, "level": 2}}, [{"headings_0": {"content": "4,500,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 29, "level": 2}}]], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "4,500,000,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer that the matter would be brought to the attention of MoFPED. \nb) Disbursement of Parish Revolving Fund (PRF) to the Households \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence \nRecommendation \nI advised the Accounting Officer to ensure timely disbursement of funds to the subsistence households after the training on the usage of PDMIS. \n4.4.3.2 Review of Governance Structures \nParagraph 21 of PDM A Local Government (LG) Guide for Supporting Households & - \nEnterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "4,500,000,000", "page": 29, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "4,500,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "4,500,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 1}}, {"headings_1": {"content": "4,500,000,000", "page": 29, "level": 3}}]], "page": 29, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "require that;", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "The PDC to oversee and coordinate the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass byelaws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe 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 who 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. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Management structure", "metadata": {"headings": [{"headings_0": {"content": "require that;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}, [{"headings_0": {"content": "require that;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}], [{"headings_0": {"content": "require that;", "page": 30, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 1}}]], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 30, "level": 3}}, {"headings_1": {"content": "require that;", "page": 30, "level": 1}}], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 30, "level": 3}}, {"headings_1": {"content": "require that;", "page": 30, "level": 1}}], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Parish \ne The PDCs that developed, the priorities were The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 30, "level": 3}}, {"headings_1": {"content": "require that;", "page": 30, "level": 1}}], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "not prepared in the prescribed format attributed this to the Committees (PDC) showing category, name of priorities, prescribed format for location and date of \nwas not \nto elect the Substantive Executive Committees of the SACCOs. \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}, [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}], [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}]], "page": 30, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. SACCO \nThe 10 SACCOs did not constitute the The Accounting Officer Committees and Marketing sub Committees. \nexplained that this was Sub Committees \nan oversight on part of management for not having constituted the marketing \nsubcommittee", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Failure to have functioning Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 30, "level": 3}}], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendations", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to; \noe Obtain the prescribed format showing category, name of priorities, quantity, location and expected date of implementation. \no Ensure that all subcommittees are set up to prepare the farmers obtain market for their produce in time. \n4.4.3.3 Registration of PDM SACCOs and Enterprise Groups \nSection 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 requires that a SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe 10 SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in Appendix 11. \nEnforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer explained that subject to Section 6 of the Cooperative Society Act, CAP 118 2020 (as Amended) all new SACCOs were registered on probation for a period not exceeding 24 months from the date of registration.", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}, [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendations", "page": 31, "level": 1}}, {"headings_1": {"content": "Development", "page": 30, "level": 1}}]], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the SACCOs obtain licenses in compliance with the laws after the \n\u2018The Accounting Officer explained that the insurance scheme had to go- through Parliament to determine the amount to be paid by the individual beneficiary. \nRecommendation \nI advised the Accounting Officer to liaise with the PDM Secretariat to have the insurance policy operationalised. \nJohn F.S. Muwanga AUDITOR GENERAL \n27\" December, 2023 N", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendations", "page": 31, "level": 1}}]], "page": 31, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "VRUGTMAr", "metadata": {"headings": [{"headings_0": {"content": "VRUGTMAr", "page": 32, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 32, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1(a): Performance of Local Revenue \nNo Source \nApproved \nActual Variance \\| Reasons for under/over collection budget Collections \nTax Revenues \nLocal Services Tax \n193,589,350 145,800,104 \n47,789,246 Poor business performance resulting from post Covid effects which affected most the organisations and \n\\| private schools. \nLand fees \n20,000,000 \nBusiness Licenses \n94,034,616 \nOther tax revenues \n90,978,001 \n46,029,227 -26,029,227 More application fees paid for titling of land by the community and the effects of oil and gas pipeline as most the people acquired land titles for purposes of compensation. \n42,734,680 51,299,936 Most of businesses were closed as result of post coved era \n15,914,700 75,063,301 Most of businesses were closed as result of post covid era. Some hotels were recovering from the local down and others either closed completely or changed business form \nAdministrative fees 309,562,840 154,833,734 154,729,106 -Quarantine on movement of animals resulting from and licenses \nfoot and mouth disease which affected markets", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}, [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}]], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- revenue from property rates were overestimated due to unavailability of Valuation Rolls and property tax", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Other fines and \n3,325,000 \nrates \n445,000 2,880,000 Received lower cases than anticipated. This comes as Penalties and when cases arise. \nMiscellaneous 147,082,037 134,339,728 12,742,309 \nRevenue \nTotal Revenue 858,571,844 540,097,173 318,474,671 \nAppendix 1(b): Planned activities not implemented due to under collection of local revenues \nN Out-put Activity \nPurpose of the un- Budget Amount o implemented activities \n1 Facilities Management \\|Personnel management Institutional coordination \n1,000,000", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}, [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}]], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- management partially done. \n\\| \n2 Finance and Accounting \\|-Planning and budgeting) -Data collection for \n84,636,575 services", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "planning and budgeting", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- related activities", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- the moral of the\n- and entertainment staff\n- of accountable and\\} -Improve on local revenue Office stationery mobilization\n- and accounting -Institutional coordination activities partially done\n- and repair of Motor Vehicles\n- of Motor Vehicle", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 33, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "5 Records Management -Records management -Institutional coordination \n6,200,000 partially done \n6 Administrative and \\|-65% transfers to LLGs local! -Institutional coordination \n119,665,627 Support Services revenue \npartially done", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 34, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "- of Council \n2 ICT Services -Records management ICT services \n2,000,000 8 Inspection and \\|Inspection and monitoring, Strengthening institutional \n15,815,040 Monitoring \nduring the institution support support \n9 Compliance and \\|-Monitoring, supervision and) -Strengthening \n1,104,563 Enforcement Services inspection of LLGs \naccountability\n- improve on public \nservice performance \nmanagement \ni 10 Management of \\|DAC allowances meetings -Strengthening \n649,547 Government Accounts accountability \n11 Capacity Strengthening \\|-Training in financial literacy Strengthening private \n18,134,019\n- of Head teachers and) sector institutions and school management organizations capacity in committees in their roles financial literacy\n- the capacity \nof Head Teachers and SMCs \n12 Support to agro- [Farmer co-funding towards Supply of micro-irrigation \n10,000,000 processing & value \\|micro-irrigation equipment equipment \naddition \n13 Land Information \\|-Acquisition of land for the To improve on public \n20,000,000 Management district service performance \nmanagement \n14 Response to Gender \\|Mediation of Gender based) Response to Gender based \n1,000,402 based violence cases, violence\n- out locus visits to the victims\n- out community awareness on community based violence\n- of Juveniles to, \nCourt \n15 Public Service \\|-subscription to ULGA -Strengthening \n13,260,000 Performance -Holding National functions accountability \nmanagement\n- towards death -To improve on public and funeral services \nservice performance", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}], "page": 34, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "16 Data Management and \\|-Hire of Motor Vehicle \nmanagement \nData collection for planning \n500,000 Dissemination and budgeting \n17 Development and \\|-Subscription to ICPAU Strengthening \n6,467,434 Management of \\|-Development \nand) accountability and", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}, [{"headings_0": {"content": "Appendices", "page": 33, "level": 2}}, {"headings_1": {"content": "VRUGTMAr", "page": 32, "level": 4}}]], "page": 34, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget Focus/The Activities", "metadata": {"headings": [{"headings_0": {"content": "Budget Focus/The Activities", "page": 35, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 33, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "program (Program Output matic area Implementati and other on Action capital Plan) Output projects/p rograms \nPlanned Are Is the Conclusio Conclusion performance Target there perfor n at at Output indicator(s) for the clear mance Activity level", "metadata": {"headings": [{"headings_0": {"content": "Budget Focus/The Activities", "page": 35, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 33, "level": 2}}, [{"headings_0": {"content": "Budget Focus/The Activities", "page": 35, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 33, "level": 2}}]], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Measure) Financial targets indicat Level (Fully", "metadata": {"headings": [{"headings_0": {"content": "(Measure) Financial targets indicat Level (Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "Budget Focus/The Activities", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "year and or used (Fully Quantified Note: KPIs perform by Quantified /Not fully could be ance Manag /Not fully Quantified numbers or \nindicato ement Quantified ) percentage rs to reason ) \ne.g. number measure able? \ncompleted or perform (Yes/N \npercentage ance o) If \ncompleted quantifi no give \ncation? \nthe", "metadata": {"headings": [{"headings_0": {"content": "(Measure) Financial targets indicat Level (Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "Budget Focus/The Activities", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Yes/No", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 35, "level": 2}}, {"headings_1": {"content": "(Measure) Financial targets indicat Level (Fully", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "reason \n) If no \ngive the \nreason \n01-AGRO- 01- 01060104- 010017- Micro Installation of Number of \nNot fully Not fully INDUSTRIALI Institutional Regular Machinery Irrigation UgIFT Microscale irrigation \nquantified quantified ZATION Strengthenin collection and acquisition \nirrigation projects equipment \ng and dissemination of and \ninstalled for \nCoordination agriculture data maintenance \nfarmers \nundertaken \n01-AGRO- 01- 01060203- 010016- Parish Model Number", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 35, "level": 2}}, {"headings_1": {"content": "(Measure) Financial targets indicat Level (Fully", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 2}}, {"headings_1": {"content": "(Yes/No", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "INDUSTRIALI Institutional Enabled Farmer sensitisation parishes", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 2}}, {"headings_1": {"content": "(Yes/No", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ZATION Strengthenin agricultural mobilisation \nprograms enhanced which \ng and extension and \nsensitisation Coordination supervision sensitisation \nhas been", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "system", "metadata": {"headings": [{"headings_0": {"content": "system", "page": 35, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "conducted developed and \noperationalised \n010017- Licensing of fishers Number of", "metadata": {"headings": [{"headings_0": {"content": "system", "page": 35, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "system", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Machinery & fishing vessels fishers and", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "system", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "acquisition fishing vessels \nand \nlicenced \nmaintenance \n06 NATURAL 03 Water 06060302 000006 Water Grant Monitoring \nNot fully Not fully RESOURCES, Resources Strategy for Planning and supervision \nquantified quantified ENVIRONMEN Management NDP III Budgeting capital works \nT, CLIMATE implementation services Construction of Number", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "CHANGE, coordination motorized solar motorized solar Quantified Quantified LAND AND developed. \npowered source powered \nWATER \nsources \nconstructed \n2 Deep borehole Number \nYes Fully Fully drillings borehole Quantified Quantified drillings done \nConstruction of a 5 Number of 5 \n. - Fully Fully stance lined latrine stance lined", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 35, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "latrines constructed \n32 \nPiped Water Number of 1 Yes Yes Fully Fully Extension piped water", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}, [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}], [{"headings_0": {"content": "Quantified Quantified", "page": 35, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 35, "level": 4}}]], "page": 35, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "extensions done", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Quantified Quantified", "page": 35, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Wage for 1 Number of 1 Yes Yes Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Wage for 1 Number of 1 Yes Yes Fully Fully", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Contract staff contract staff", "metadata": {"headings": [{"headings_0": {"content": "Wage for 1 Number of 1 Yes Yes Fully Fully", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Wage for 1 Number of 1 Yes Yes Fully Fully", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "to be paid \nConstruction of a Number of 1 Yes Yes ly 3000cc Valley tank valley tanks", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Wage for 1 Number of 1 Yes Yes Fully Fully", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "constructed \nRetention Number of fully previous prior year ified ified projects projects to be \npaid retention \nBorehole Number of", "metadata": {"headings": [{"headings_0": {"content": "Quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Spares/Motorised", "metadata": {"headings": [{"headings_0": {"content": "Spares/Motorised", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "borehole \nsolar gadgets spares/motoris ed \nsolar gadgets \nConstruction of a", "metadata": {"headings": [{"headings_0": {"content": "Spares/Motorised", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}, [{"headings_0": {"content": "Spares/Motorised", "page": 36, "level": 2}}, {"headings_1": {"content": "Quantified", "page": 36, "level": 2}}]], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 36, "level": 2}}, {"headings_1": {"content": "Spares/Motorised", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "3000cc Valley tank 3000cc valley", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 36, "level": 2}}, {"headings_1": {"content": "Spares/Motorised", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Fully Fully", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "tanks constructed 12 HUMAN 01 Education, 1203010601 320003 Seed School Number", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Fully Fully", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 36, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "CAPITAL Sports and Basic Assets and Constructed seed schools", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 36, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Quantified Quantified", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Fully Fully", "page": 36, "level": 4}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "DEVELOPMEN skills Requirements Facilities \nconstructed \nT and Minimum Management \nstandards met \nby schools and \ntraining \ninstitutions \n12 HUMAN 01 Education, Basic 320003 Education Classrooms and Pit Number \nNot fully Not fully CAPITAL Sports and Requirements Assets and Grant latrines constructed Classrooms and \nquantified quantified DEVELOPMEN skills and Minimum Facilities \nin selected schools pit latrines \nT standards met Management constructed \nby schools and", "metadata": {"headings": [{"headings_0": {"content": "Quantified Quantified", "page": 36, "level": 5}}, {"headings_1": {"content": "Fully Fully", "page": 36, "level": 4}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 36, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "institutions \n09 03 Transport 09020401 260014 Road Uganda Vehicles and road Number \nNot fully Not fully INTEGRATED Infrastructure Capacity of Equipment Road Fund equipment repaired vehicles and", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 36, "level": 4}}, {"headings_1": {"content": "Quantified Quantified", "page": 36, "level": 5}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "training", "page": 36, "level": 4}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "TRANSPORT and Services existing and Fleet \nroad equipment \nINFRASTRUCT Development transport Management \nrepaired \nURE AND infrastructure Services \nSERVICES and services \nincreased. \n04 Transport 09040106 260002 District and Number \nNot fully Not fully Asset Community District Community access district and", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "training", "page": 36, "level": 4}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "quantified quantified", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": ", \nManagement access & feeder Urban and \nroads maintained community roads Community access roads constructed & Access Road \nmaintained maintained to Maintenance \nfacilitate market \naccess \n33 \nAppendix 3: Extent of Implementation of outputs \nExtent of Implementation of output \nBudgeted Amount Audit Audit (Progra hematic performan amount released Spent UGX Perfor Conclusi Conclusi Impleme and indicator(s on \nm area ce UGX UGX (\u2018000\u2019) mance on at at (\u2018000\u2019) (\u2018000\u2019) activity output ntation other ) \nlevel level Action capital (Measure)", "metadata": {"headings": [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}, [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], [{"headings_0": {"content": "quantified quantified", "page": 36, "level": 2}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}]], "page": 36, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Fully/P (Fully/P", "metadata": {"headings": [{"headings_0": {"content": "(Fully/P (Fully/P", "page": 37, "level": 4}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Plan) projects artial/N artial/N Output /progra Note: KPIs \not \nms could be Implem numbers \nented)- or \nExtent percentag \nof \nee.g", "metadata": {"headings": [{"headings_0": {"content": "(Fully/P (Fully/P", "page": 37, "level": 4}}, {"headings_1": {"content": "quantified quantified", "page": 36, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "implem", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 37, "level": 4}}, {"headings_1": {"content": "(Fully/P (Fully/P", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "number entation entation completed of of or activity output percentag (Look at e GL items", "metadata": {"headings": [{"headings_0": {"content": "implem", "page": 37, "level": 4}}, {"headings_1": {"content": "(Fully/P (Fully/P", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "completed", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 37, "level": 4}}, {"headings_1": {"content": "implem", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and identify activities with substanti al amounts, 01- 01- 01060203 010016- Parish Model Number of 45,025,000 45,025,000 45,025,000", "metadata": {"headings": [{"headings_0": {"content": "completed", "page": 37, "level": 4}}, {"headings_1": {"content": "implem", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "completed", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "AGRO- Institut -Enabled Farmer sensitistion parishes in", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "completed", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 37, "level": 2}}, {"headings_1": {"content": "Fully", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "INDUST ional agricultur mobilisatio programs which \nnted RIALIZA Streng al n and \nenhanced sensitisation \nTION thenin extension sensitisatio \nhas been \ngrand supervisio n conducted \nCoordi n system \nnation", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 37, "level": 2}}, {"headings_1": {"content": "Fully", "page": 37, "level": 4}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "developed", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 1}}, {"headings_1": {"content": "Impleme", "page": 37, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "and \noperation \nalised \n010017- Licensing of Number of \nFully Fully Machinery fishers & fishers and", "metadata": {"headings": [{"headings_0": {"content": "developed", "page": 37, "level": 1}}, {"headings_1": {"content": "Impleme", "page": 37, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme Impleme", "page": 37, "level": 2}}, {"headings_1": {"content": "developed", "page": 37, "level": 1}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "acquisition fishing fishing \nnted nted and vessels vessels \nmaintenan \nlicenced \nce \n03 06060302 000006 Monitoring &", "metadata": {"headings": [{"headings_0": {"content": "Impleme Impleme", "page": 37, "level": 2}}, {"headings_1": {"content": "developed", "page": 37, "level": 1}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 37, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Water Strategy Planning supervision \nImpleme Impleme Resour for NDP and of capital \nnted nted ces III Budgeting works \nManag implement services Construction Number of", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 37, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Fully Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 2}}], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "ement ation of motorized motorized \nImpleme Impleme coordinati solar solar \nnted nted on powered powered \ndeveloped source sources \nLAND \nconstructed \nAND 2 Deep Number of Fully WATER borehole borehole Impleme drillings drillings nted done \nConstruction Number of \nofa5 5 stance", "metadata": {"headings": [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 2}}, [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 2}}], [{"headings_0": {"content": "Fully Fully", "page": 37, "level": 4}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 2}}]], "page": 37, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 4}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "stance lined lined latrine \nlatrines constructed Piped Water Number of Extension piped water", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Fully Fully", "page": 37, "level": 4}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "extensions \nnted done \nWage for 1 Number of \nContract contract Impleme staff \nstaff to be \npaid \nConstruction Number of 1 of a 3000cc valley tanks", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}]], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Valley tank constructed \nnted Retention on Number of \nprevious prior year", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}]], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "year projects to \nprojects be paid \nretention \nBorehole Number of \nSpares/Moto borehole \nImpleme Impleme rised solar spares/moto \nnted gadgets rised solar \ngadgets \npurchased \nConstruction Number of \n1; Fully of a 3000cc 3000cc \nImpleme Impleme Valley tank valley tanks \nnted constructed \n01 12030106 320003 UGIFT Seed School Number of m \nEducati 01 Basic Assets and Constructed seed \non, Requirem Facilities schools \nSports ents and Manageme \nconstructed \nand Minimum nt \nskills \nstandards \nmet by \nschools \nand \ntraining \nInstitution \nS \nTotal \n35 \n1,873,334,846\\|1,873, 334,846 873,314,268 1 Fully", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}]], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Impleme Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "nted nted", "metadata": {"headings": [{"headings_0": {"content": "Impleme Impleme", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 38, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 4: Utilization of the Wage Budget \nDepar Department Approved Supplementar ee Revised Warrant UGX) Payments Unspent tment Name Budget (UGX) y Budget (UGX) (UGX) Balance code (UGX) UGX 01 Administration 850,032,150 0 850,032,150 850,032,150 827,373,856 22,658,294 02 Finance 223,092,889 0 223,092,889 223,092,889 222,141,270 951,619 03 Statutory 227,642,100 0 227,642,100 227,642,100 216,810,552 10,831,548 Bodies \n04 Production 942,912,970 304,487,030 - 1,247,400,000 1,247,400,000 Er 1,238,085,021 9,314,979 05 Health 4,337,229,315 388,800,000 4,726,029,315 4,726,029,315 1,138,387 06 Education 12,108,770,195 3,104,692,154 15,213,462,349 15,213,462,348 15,172,492,07 40,970,276 2 \n07 Roads 125,758,928 0 125,758,928 125,758,928 125,712,259 46,669 08 Water 40,539,072 27,568,005 68,107,077 68,107,077 59,657,567 8,449,510 09 Natural 119,616,000 58,000,000 \\| 177,616,000 177,616,000 177,203,210 412,790 Resources \n10 Community 147,418,683 0 147,418,683 147,418,683 146,792,567 \\| 626,116 Based Services \n11 Planning 30,308,872 0 30,308,872 30,308,872 23,534,252 6,774,620 12 Internal Audit 54,045,131 0 54,045,131 54,045,131 53,476,353 568,778 13 Trade and 33,919,241 0 33,919,241 33,919,240 33,844,274 74,966 Indust \nTotal \n19,241,285,546 3,883,547,189 23,124,832,735 \\| 23,124,832,733\\| 23,022,014,181 102,818,552 \nAppendix 5: Fairness in the distribution of projects \nSN Sub County Water District Variance Amount %age of Rank Rank coverage average \nallocated to amount based on based rate rate \nthe Sub allocated to need allocation County the Sub \nCounty out of \nthe total \ndistrict grant", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}]], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Kisekka SC", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "26% 79,734,125 \\| 14.7% [5 \\| 4", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Ndagwe SC", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "5% 18,296,769 3.4% 6 6 3, Kkingo SC 95% 67% 28% 26,468,602 4.9% 4 5", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Malongo SC 49% 92% 43% 108,297,377 20% i 3\n5. Kyazanga SC 90% 20% 118,200,608 22% 3 2\n6. Lwengo SC 51% 85% 34% 150,003,040 28% 2 1 Total 501,000,521 \\|", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Appendix 6: Review of the Procurement Process \nSN CONTRACT DETAILS PROCUREMENT CONTRACT CONTRACTOR DATE OF DATE OF REFERENCE AMOUNT ADVERT CONTRACT UGX \nSIGNING", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}]], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Construction of valley tanks Lwen599/wrks/2022/ \\| 59,981,500 LR Contractors & 21/7/2022 \\| 25/10/2022 23/00006 General Services\n2. Installation of motorized mini Lwen599/wrks/2022/ 114,960,399 Tripah Engineering 21/7/2022 19/10/2022 solar powered borehole system 23/00005", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "list"}}, {"content": "Services Ltd Supply of boreholes \nLwen599/wrks/2022/ 59,979,400 ICON Projects Ltd 21/7/2022 16/12/2022 23/00007 \nAppendix 7: Functionality of Existing water facilities \nItem Description Total Water Functional Non-functional Percentage points in the Facilities facilities Non District", "metadata": {"headings": [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}, [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}], [{"headings_0": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, {"headings_1": {"content": "Impleme Impleme", "page": 38, "level": 2}}]], "page": 39, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "Functionality", "metadata": {"headings": [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], "page": 40, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "\\| \nNo. of protected springs 109 64 45 41.2% No. of shallow wells with 440 282 158 35.9% pumps \nNumber of deep boreholes 230 149 81 35% with hand pump \n\\| 8 0 0 Valley tanks 8 \nRain Water Harvesters 639 631 8 0.012% Dams 12 2 5 42% PSP/Kiosk, Tap Stands 33 29 4 12% Total 1471 1170 301 \nAppendix 8: Planning Activity \nBudget Budget Budgeted Actual Actual Actual Codes not allocation code Amount expenditure Allocation codes allocated percentage (UGX) (UGX) Percentage \n\u2014 \nEnhancing ia LG capacity to support Maximum \nirrigated agriculture 25% 206,288,776 25% 225204 221001 263310 281504 Program monitoring & supervision \nand other incidental activity costs 221001 & 22,920,651 \n221002 \n(10%) \n281504 \nBuilding awareness of local leaders to increase programme awareness in \n221002 \ntheir jurisdictions (15%) \n\\| Enhancing farmer capacity for uptake \\| Minimum 75% \nof micro-scale irrigation \n221002 687,628,281 687,628,281 75% 224006 221002 e Awareness raising of farmers 211102, \n211102, 211103 \n211103 e Farm visits and 227004 227004 \n312202 \ne Demonstrations 224006 221002 and \n312202 \ne Farm field schools \n221002 \nTOTAL 100% 687,628,281 100% \nAppendix 9; Delayed supply and installation of irrigation equipment \nExpected Actual Delivery \nDelivery \nProcurement Equipment Supplier Commencement and and Variance Reference Date installation installation Date \nDate \nLWEN599/SPLS/2022- / a u: 5 7 LTD \nC=(A)- ZEN (B) \n26/06/2023 -67 \nLWEN599/SPLS/2022- Turyakira Michael 13 \n2023/00030 \nGad \nLWEN599/SPLS/2022- Mulindwa Matovu 14 \n2023/00030 \nRichard \nLWEN599/SPLS/2022- Hon: Ssendawula 15 \n2023/00013 \nAnjana Projects LTD 26/06/2023 26/07/2023 01/09/2023 -37 Delayed supply Anjana Projects LTD 02/07/2023 01/08/2023 01/09/2023 3 Delayed supply Anjana Projects 2 LTD 03/04/2023 02/05/2023 18/04/2023 1 Timely supply \nLWEN599/SPLS/2022- \n16 \nSsuubi m Zainabu Anjana z Projects 2 LTD 03/04/2023 02/05/2023 18/04/2023 1 Timely supply 2023/00013 \nLWEN599/SPLS/2022- Magembe Abduh \n17 \n2023/00013 \n18 \n19 \nAnjana 5 Projects 7 LTD 03/04/2023 02/05/2023 18/04/2023 1 4 Timely supply 1 Timely i supply \n2 0 1 2 1 1 2 2 ar \n2 3 \n2 4", "metadata": {"headings": [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}, [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": 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[{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}], [{"headings_0": {"content": "Functionality", "page": 40, "level": 3}}, {"headings_1": {"content": "1,493,217,0892,460,842,2702,460,842,27(2,460,821,692", "page": 38, "level": 2}}]], "page": 40, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}, {"content": "EERIE Tse [mmemonee worn wean even a] mern", "metadata": {"headings": [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], "page": 41, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "heading"}}, {"content": "25 \n26 \n1 \n27 \n28 \n, \ni 29 \n3 0 pI \nAppendix 10: Disbursement of Parish Revolving Fund (PRF) to the Households \nSN Vote Parish PDM SACCO Name Total PRF Total %%age Remarks Name Name received Disbursements disbursed (2021/2022&2022 (Loans) \n/2023 \nCA) (B) (C) = (B/A \n1 888- Central Central ward Lwengo T/C \n\\| 106,883,687 24,000,000 22% 0, Lwengo Ward PDM SACCO 1 \n2 \nChurch Church ward Lwengo T/C \n106,883,687 23,000,000 22% 5 \nward PDM sacco \n3 \nKankamb Kankamba Kisekka PDM a parish SACCO \n4 \nKiwangala Kiwangala Kisekka PDM \naor \nSACCO \n5 \nKinoni A \nKinoni A Kinoni T/C PDM \nparish \nSACCO \n6 \nKinoni B \nKinoni B Kinoni T/C PDM \nparish \nSACCO \n7 \nMakondo Makondo Ndagwe PDM \n\u00e4rish \nSACCO \n8 \nKalisizo \nKalisizo Lwengo S/C PDM \n106,883,687 29,300,000 27% 106,883,687 14,000,000 13% a; 106,883,687 24,000,000 22% 6 106,883,687 24,000,000 22% 0 106,883,687 31,699,600 30% 5 \n6", "metadata": {"headings": [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}, [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}], [{"headings_0": {"content": "EERIE Tse [mmemonee worn wean even a] mern", "page": 41, "level": 4}}, {"headings_1": {"content": "Functionality", "page": 40, "level": 3}}]], "page": 41, "document_name": "Lwengo District Local Government Report of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Lyantonde District Local Government Report of the Auditor General,2023.chunks.json b/reports/Chunks/Lyantonde District Local Government Report of the Auditor General,2023.chunks.json deleted file mode 100644 index 9425fec3d59ca0a29da1535a8daedd68811bc5d4..0000000000000000000000000000000000000000 --- a/reports/Chunks/Lyantonde District Local Government Report of the Auditor General,2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF LYANTONDE DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ORIG INAL, COpy", "metadata": {"headings": [{"headings_0": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}], "page": 1, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}, [{"headings_0": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}], [{"headings_0": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}]], "page": 1, "document_name": "Lyantonde 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": "ORIG INAL, COpy", "page": 1, "level": 6}}], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Table BT Cereb \nii ens ernsnss i iessaniniitineneasouennrn nennen nen vorne \nmeer mans nennen 1 ag \nELISE CP BREITER iii 1a namen sence en nee \neen", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}, [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIG INAL, COpy", "page": 1, "level": 6}}]], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Cs", "metadata": {"headings": [{"headings_0": {"content": "Cs", "page": 2, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 nen ner nee", "metadata": {"headings": [{"headings_0": {"content": "Cs", "page": 2, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 nn EEE EEE, \nKEY AUDIT MATTERS..........enensssessesnseseennsnsnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnennnnenenennnene \n1 nennen \n1.0 Implementation of the Approved Budget... 1 2.0 Management of the Government Salary Payroll........u..uuunennn 9 EMPHASIS OF MATTER.......ccccccssssssssssesessesesseseesessesesesscsucscsscussvsucssusevsvsacssissrsavevsecensasevsneansavanaveavenees 12 \n3.0 \nChange in Accounting Treatment for Non-current Assets... 12 \nOTHER MATTER .issc.--cnecseneanteectsercanereteassesaavanics 13 snansennunetavesvitseaves tn nysessae vou evs ceunysuaistagoeeue vseuttanuevetevavneviet \n4.0 Implementation of Key Government Grants/PrograMMeS........ccccccccscscssssesesesscsteesesseseeees 13 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 13 \n4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program \n16 ................... \n4.3 Edlisati\u00f6n Development Grant \n18 aussen sunnienennennnnnnnn nn nun nnunuennnn nenn nenne \n4.4 Micro Scale Irrigation.......eeeeennnnnnnnnnnnnnnnnnnnnnnnnennnnnennenneeenennnennnnn 19 4.5 Management of Uganda Road Fund ....................enennnenennnnennnnnn 21 \n4.6 Management of pension and gratuity \n23 een \n4.7 YELP ANG UWEP Laon eeecceesneseenessssesssnessesesscscavessesessevessavsussvensuvsusensscecssssesevevsecevsesevavanseneeees 24 \n4.8 LANG MANAGEMENK oo... \n27 ee eecce ees csessessesesteseesesssussscsseusscsucscsvsacevsacevsvesesseeusuvevseeesecensvesesuearecsneanees \nFQ UNderrstafhing 28 oo... ee cecceceeseeseseeneseeseseensssseessssssesesssssssessusstsusscavsnsacsusssevevsissesevevsesavsavevevsneseees \nOTHER INFORMATION ........cccsessesessessesesssesessssnsssesssscsssscsseessnsucsssutavsssessvsussvsssevsacavsavarcassesuvavaveesaneaves 28 \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ........ccccccccccsseeeseseeseeees 28 \nAUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........cccccsescesseeee- 29 \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}, [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}], [{"headings_0": {"content": "BE", "page": 2, "level": 6}}, {"headings_1": {"content": "Cs", "page": 2, "level": 5}}]], "page": 2, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG \nDistrict Local Government \nGoU Government of Uganda \nHCMS Human Capital Management System INTOSAI \nInternational Organization of Supreme Audit Institutions IPPS \nIntegrated Personnel and Payroll system ISSAIs \nInternational Standards of Supreme Audit Institutions LLG Lower Local Governments \nMoFPED \nMinistry of Finance, Planning and Economic Development MoGLSD \nMinistry of Gender, Labour and Social Development PBS", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}, [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, {"headings_1": {"content": "BE", "page": 2, "level": 6}}]], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 7}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 2}}], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "PFMA Public Finance Management Act PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 7}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 2}}, [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 7}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 2}}]], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ar PS/ST", "metadata": {"headings": [{"headings_0": {"content": "ar PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 7}}], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \nUganda Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "ar PS/ST", "page": 3, "level": 2}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 7}}], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Uganda Women Empowerment Project YLP \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL \n. \nON THE FINANCIAL STATEMENTS OF LYANTONDE 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 Lyantonde 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 Lyantonde 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": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}]], "page": 3, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed docurrentssuch 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 Lyantonde 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/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.25,255,018,125 out of which UGX.23,733,829,123 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}, {"headings_1": {"content": "ar PS/ST", "page": 3, "level": 2}}]], "page": 4, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % funding 19 \nUGX \n1 Recurrent (Wage) 16,474,735,105 16,474,735,099 100 2 Recurrent (Non-wage) 4,807,579,477 3,972,703,543 3,528,243,749 73.3", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "UGX Uganda Shilling", "page": 3, "level": 3}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development 3,730,850,275 93.9", "metadata": {"headings": [{"headings_0": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Total \n25,255,018,125 23,733,829,123 93.98 \nOut of the total warrants of UGX. 23,733,829,123, I reviewed the utilisation of warrants worth UGX. 18,183,625,141 (76.6%) as summarised in the table below \nSn Details Actual Cumulative Cumulative expenditure Actual %age out of (UGX) expenditure total", "metadata": {"headings": [{"headings_0": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 2}}, {"headings_1": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "warrants \\|\\| \n1 Wage expenditure (Payroll audit/FS- 15,689,551,655 15,689,551,655 66.1 audit) aggregate of 211101; 273104 \n&273105 \n2 Theme area-PDM expenditure \naudited \n3 Focus area-Education grant -", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 5, "level": 2}}, {"headings_1": {"content": "Development 3,730,850,275 93.9", "page": 5, "level": 5}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Formerly SFG", "metadata": {"headings": [{"headings_0": {"content": "Formerly SFG", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 30,016,991 15,719,568,646 66.2 \n173,494,050 15,893,062,696 66.9 \n4 Focus area-Microscale irrigation 115,824,720 16,008,887,416 67.4", "metadata": {"headings": [{"headings_0": {"content": "Formerly SFG", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}, [{"headings_0": {"content": "Formerly SFG", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}], [{"headings_0": {"content": "Formerly SFG", "page": 5, "level": 7}}, {"headings_1": {"content": "(UGX)", "page": 5, "level": 2}}]], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5 Focus area-UGIFT (Infrastructure) 962,570,695 16,971,458,111 71.5 \n\\| \n6 Focus area-Water development 435,903,970 17,407,362,081 73.3 grant (Piped water, and Rural water \nand Sanitation grant) \n7 Outputs/activities under budget 388,246,402 17,795,608,483 74.9 performance review (URF Road \nNO Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect local] I advised the revenue of UGX.190,414,000 however; by the end of the year, only Accounting Officer UGX.186,675,418 had been collected representing 98% performance. The to \ndevise summary is in the table below and the details are in appendix 1. \nstrategies of mobilising \nN Source Approved Actual Variance revenue from o \nbudget UGX Collections UGX \nviable sources and UGX \nadopt the use of Tax Revenues 73,587,000 99,041,251 -25,454,251 E-collection to Non-Tax Revenues 116,827,000 87,634,167 29,192,833 recognise all the Total \n190,414,000 186,675,418 3,738,582 budgeted local revenue. \nThe DLG collected \nrevenue \nfrom LST, business . license . and other tax revenues which are commendable performance, however, this may be an indication that the local revenue targets set were low compared to the District\u2019s revenue potential. Refer to Appendix 1. \nOverall, the DLG under collected local revenue which denied the District resources for implementation of the following planned activities. \nNo Out-put Activity Purpose of the un- Budget implemented activities Amount (UGX) \n1 Trade Welfare & Inadequate supply of 1,000,000 developmen Entertainmen small office utensils and \nt t items \n2 Farmers Sensitisation Inadequate Sensitisation 2,500,000 mobilisation activities of farmers \nand \nsensitisation \n3 Administrati Procurement Inadequate supply of 238,582 ve and \nof Stationary stationary for office \nsupport \nservices \nTotal \n3,738,582 \nThe under collection of local revenue was attributed to; \nBusiness licence is collected in calendar year and by the end of the e \nfinancial year collections were still going on. \nThe Accounting Officer explained that during the financial year under review, collection of local revenue was based on manual system which had a lot of loopholes but the district had been enrolled on Integrated Revenue Administration System (IRAS) which is expected to improve the revenue", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}, [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}], [{"headings_0": {"content": "projects", "page": 5, "level": 2}}, {"headings_1": {"content": "Formerly SFG", "page": 5, "level": 7}}]], "page": 5, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "performance.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 6, "level": 6}}, {"headings_1": {"content": "projects", "page": 5, "level": 2}}], "page": 6, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.2 Performance of GOU \nno a Recommendation 4 Integrated 670,117,000 647,003,490 23,113,510 97 \nTransport \nInfrastructure \nAnd Services-09 \n5 Human Capital 18,011,133,943 16,852,979,714 1,158,154,229 94 \nDevelopment-12 \n6 Public Sector 1,616,717,500 1,616,717,493 7 100 \nTransformation- \n14 \npe \n7 Community 276,209,886 188,683,136 87,526,750 68 \nMobilization And \nMind-set Change- \n15 \n8 Governance And 722,971,881 722,971,879 2 100", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 6, "level": 6}}, {"headings_1": {"content": "projects", "page": 5, "level": 2}}, [{"headings_0": {"content": "performance.", "page": 6, "level": 6}}, {"headings_1": {"content": "projects", "page": 5, "level": 2}}]], "page": 6, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "u Security-16", "metadata": {"headings": [{"headings_0": {"content": "u Security-16", "page": 7, "level": 3}}, {"headings_1": {"content": "performance.", "page": 6, "level": 6}}], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "9 Development Plan 1,307,377,571 1,307,377,571 0 100 Implementation- \n18 \nTotal 24,616,009,125) 23,347,214,62 1,268,794,500 95 \nThe UGX.1,268,794,500 that was not warranted was meant for the following activities which were either partially or not implemented at all; Amount not \nwarranted Activities not Purpose of the \nSn Programme (UGX) implemented unimplemented activity Integrated \nTransport \nInfrastructure", "metadata": {"headings": [{"headings_0": {"content": "u Security-16", "page": 7, "level": 3}}, {"headings_1": {"content": "performance.", "page": 6, "level": 6}}, [{"headings_0": {"content": "u Security-16", "page": 7, "level": 3}}, {"headings_1": {"content": "performance.", "page": 6, "level": 6}}]], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "And Services-", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Some Roads activities not 1 09 23,113,510 Roads activities realised \nCommunity mobilisation and Covid activities, handling emergencies like Maternal & Child Disease Surveillance \nHuman Capital \nhealth Activities activities, family planning, Development-", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}, [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}]], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- GAVI WHO Antenatal health care, 2 12 1,158,154,229 Activities HIV/AIDS etc. Community \nMobilization \nAnd Mind-set", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nLuwero Parish community 3\\_\\| Change-15 \n87,526,750 Rwenzori project associations \n\\| \n\\| \nTotal \n1,268,794,489 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nMaternity and child health activities were delayed. \ne \ne Roads were not improved. \nThe Accounting Officer explained that this was as a result of failure to get releases from other government transfers and donor funding. Efforts were made to request for the funds by the letter to the Finance Ministry dated 27th April 2023 to which no response was received. \n1.3 Performance of External Assistance \nThe District had an approved budget for external assistance of I advised the UGX.448,595,000 from the various programmes out of which Accounting Officer \nNO Observation Recommendation \u201c \n. Ss Program Amount Activity not Purpose of the \nN me not Implemented unimplemented \nwarrant", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}, [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}]], "page": 7, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "activity \ned \n(UGX) \n1 Human 241,853, HIV/AIDS systems Holding district HIV AIDS Capital 267 strengthening were committee meetings and Developme affected coordination \nnt 12 \nCovid -19 vaccination To vaccinate all eligible persons for covid-19 \nTB Dots and follow Ensure that TB patients up of patients \ntake their medicines appropriately \nSample collection of To make sure that TB sputum from TB patients are getting patients \ncured \nQuarterly \nTo inform and show performance review health workers their meetings on malaria performance in malaria activities \nMonthly Follow up of immunization performance and gaps in supervision at Lower immunization in all health facilities \nhealth facilities \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \ne HIV/AIDS systems strengthening were affected \ne Covid -19 vaccination \nTB Dots and follow up of patients \ne \nSample collection of sputum from TB patients \ne \nQuarterly performance review meetings on malaria activities e \nMonthly immunization supervision at Lower health facilities e \nThe Accounting Officer explained that failure to receive those funds reduced on the ability of the district to implement the activities mentioned above. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.23,733,829,123 availed during the year, I advised the UGX.21,941,562,466 was utilized by the District resulting in un-utilized Accounting Officer warrants of UGX.1,792,266,657 representing utilization of 92.4% as shown to ensure that the in the table below; \nunimplemented \nS Programme Warrants Utilization Variance %age activities are N \nof warrants (UGX) perfor \nmance rolled over to the (UGX) \n1 Agro- \n1,355,579,566 1,216,863,696 138,715,870 90 subsequent period Industrialization-01 and request 2 Community 190,723,136 179,603,549 11,119,587 94.2 Ministry of Mobilization And Finance \nNO Observation Recommendation Private Sector 52,118,584 51,709,683 408,901 99.2 \nDevelopment-7 \nTotal 23,733,829,12 21,941,562, 1,791,801, 92.4 \n3 466 857 \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 N Programme Warrants Activities Reason for the", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}, [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}]], "page": 8, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "0. not affected by underutilization of Utilized the under warrants \nUGX)", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], "page": 9, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "utilization 1 Agro- 138,715,870 Payment of Unsent balance of Industrializatio salaries and wage and retention n-01 Retention ofthe for micro scale contractor 2 Community 11,119,587 Payment of Unsent balance of Mobilization salaries to staff wage And Mind-set Change-15 3 Development 251,211,477 Payment of Unsent balance of Plan salaries to staff wage Implementatio n-18 4 Governance 86,827 Payment of Unsent balance of And Security- salaries to staff wage 16 5 Human Capital 1,329,383,8 Construction of Unsent balance of Development- 17 Kasagama Seed wage, UGIFT projects 12 School, due to late release of Kabetemere HC funds and retention III and staff on SFG projects salaries \\| 6 Integrated 34,989,786 Payment of Unsent balance of Transport salaries to staff wage Infrastructure And Services- 09 7 Natural 38,278 Payment of Unsent balance of Resources, salaries to staff wage Environment, Climate Change, Land And Water-06 8 Public Sector 25,847,314 Payment of Unsent balance of Transformatio salaries to staff wage n-14 9 Private Sector 408,901 Payment of Unsent balance of salaries to staff NO Observation Recommendation states that the work plan of a vote shall indicate the key performance MoFPED for indicators to be used to gauge the outputs. support in this area. Part 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. I reviewed the approved work plan and sampled 7 outputs with a total of 36 activities. I noted the following; 5 outputs with 16 activities had clear performance indicators and targets. e e 2 outputs with 20 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 2. Table showing performance indicators and targets Category of No. of Noof No. of No of Expenditure % outputs output activ Activitie activities Amount Quanti s ities s with without (UGX) ficatio sampl in clear clear n of ed the perform performa output outp ance nce s uts indicato indicator rs and s and targets targets Fully 5 16 16 0 1,377,137,74 74 quantified 6 outputs Substantially 2 20 13 7 483,399,970 26 quantified outputs Total 7 36 29 7 1,860,537,716\\| 100 Without clear performance indicators and targets, I could not ascertain the", "metadata": {"headings": [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}, [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}], [{"headings_0": {"content": "And Services-", "page": 7, "level": 3}}, {"headings_1": {"content": "u Security-16", "page": 7, "level": 3}}]], "page": 9, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "that;", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}], "page": 10, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Observation : m : Recommendation 1,860,537,716 \n1.7 Delivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under Uganda Road Fund \nI sampled four (4) out of eight (8) activities with a total expenditure of UGX.201,000,000. The significant findings are provided in the table below. \nProgra Activity details Source Total Pictorial Summary of Audit conclusion of funds expenditu evidence findings (Time, \nmme \nre (UGX) Quality, Quantity, \nCost \nand Functionality) \n\u2018Integra At quality", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}, [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}], [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}], [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}], [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}], [{"headings_0": {"content": "that;", "page": 10, "level": 6}}, {"headings_1": {"content": "And Services-", "page": 7, "level": 3}}]], "page": 11, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "35,000,000", "metadata": {"headings": [{"headings_0": {"content": "35,000,000", "page": 11, "level": 1}}, {"headings_1": {"content": "that;", "page": 10, "level": 6}}], "page": 11, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the time \\| of The", "metadata": {"headings": [{"headings_0": {"content": "35,000,000", "page": 11, "level": 1}}, {"headings_1": {"content": "that;", "page": 10, "level": 6}}], "page": 11, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "of the", "metadata": {"headings": [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], "page": 11, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ted mechanised \n>) 0 J. inspection the road road \nwas Transp maintenance of \nworks were satisfactory but ort Kinuka- \ncompleted but bushy bushy needs Infrastr Bwamiramira- \\| clearing ucture Kacebebe \nand \n10.5kms \nService Bush Clearance \ns Grading and \nshaping, Spot \ngravelling \nEmergency \n90,000,000 Maintenance of \nKyeshama- \nAt the time of The quality of the inspection, works road was \u201awere substantially satisfactory Kyempiri- pa but bushy Kyemamba \nBush Clearance, \nGrading and \\| \nshaping, Spot \ngravelling \nAt the time of The quality of the Routine GOU 36,000,000 \nmechanised \ninspection, works road was maintenance of \nnn ] were completed satisfactory Dezirranta \n\\_ \nKabatema \n\\| - \n\\| \nKikasa \n\\| \n\\| \nBush Clearance \nBr \nand \n\u201aThe Accounting Officer explained that the district is in cattle corridor which makes it hard to attract road gangs for manual maintenance.", "metadata": {"headings": [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}, [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}], [{"headings_0": {"content": "of the", "page": 11, "level": 5}}, {"headings_1": {"content": "35,000,000", "page": 11, "level": 1}}]], "page": 11, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 6}}, {"headings_1": {"content": "of the", "page": 11, "level": 5}}], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to make use of gangs from the nearby districts to improve on the road maintenance. \n1.7.2 The service delivery under focus areas \nI sampled Eight (8) out of Thirteen (13) activities in Four (4) focus areas with a total expenditure of UGX.2,178,677,022 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 6}}, {"headings_1": {"content": "of the", "page": 11, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 6}}, {"headings_1": {"content": "of the", "page": 11, "level": 5}}]], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "details are provided in Section 3.0 of this report.", "metadata": {"headings": [{"headings_0": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 6}}], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN \\| Focus Area \\| Amount \n\\| Key Observation \n\\| Key recommendation(s) \\| \\_\\_UGX \\| \u2014 \n\\_ a \\|", "metadata": {"headings": [{"headings_0": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 6}}, [{"headings_0": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 6}}], [{"headings_0": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 6}}]], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| 1. Water", "metadata": {"headings": [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| e 1,089,068,511 \\| No water sources at \\| I advised the Accounting e \n\u00a2 \n\\| \\| Development \\| \n\\| Kasagama Seed School \\| Officer to follow-up with the \\| \\| grant \\| \n\u0131 and Kabetemere Health \\| implementation of the \\| \n\\| Centre II. \\| activities with the NWSC \\| \ni \nto \ni \n' ensure adequate service \\| Implication \\_ delivery \n\\| i \\| This could impact the \non \n\\| \nprovision of the i \\| water in \\| i \nareas which affects service \n\\| \n\u201a \n\\_\\_\\_ delivery. \nran neta stn te act \na \nae \u201a2. \\| Education \n\\_e 107,498,765 \\| e The quality of the \\| i \\_ Development \\| \n\\| classroom at Kyewanula \\| Grant i \nPS was satisfactory and \\| \\| \nin use by the pupils. \n\\| \n\\| \\| \\| Implication \\| \\| i \n\\| \nThis positively impacted on \\| \u00bb the education service \\| \\| \n\\| 3: \\_ Microscale \n,e 19,539,051 . e The Demonstration site \n. Irrigation \nlocated at Kalagala- \n\\| ' Lyantonde Sub-county has power supply anda \\| i \nsubmersible pump in \ni \n4 \ni good condition. : \ni \n\\_ Implication \n\\| This positively impacted on service delivery to farmers in Lyantonde. \\_ \n\\|e 962,570,695 \u00ab Construction", "metadata": {"headings": [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}, [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}], [{"headings_0": {"content": "| 1. Water", "page": 12, "level": 3}}, {"headings_1": {"content": "details are provided in Section 3.0 of this report.", "page": 12, "level": 3}}]], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cof |", "metadata": {"headings": [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|e I advised the Accounting \\| Kasagama Seed School \\| Officer to ensure that \\| \\| \\| is still at beam level and \\| construction works are \\| \\| foundation level. expedited by the contractor \\| there has not been significant results and yet expenditure on-wage isa substantial percentage of all District budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. Accordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; Lyantonde District Local Government had a wage budget of UGX.15,651,888,906, out of which UGX.14,868,430,052 was utilised for the period under review. Below is a summary of the key findings from the special audit; [ No \\| Observation Recommendation 2.1 Utilization of the Wage Budget The DLG had an approved wage budget of UGX.13,443,848,250, and I advised the obtained supplementary funding of UGX.2,208,040,656 resulting into Accounting Officer to a revised wage budget of UGX.15,651,888,906 which was all request for a warranted. supplementary wage budget which is in Out of the warranted funds a sum UGX. 14,868,430,052 was spent line with the wage resulting into unspent balance of UGX.783,458,853 (5%) as requirements for the summarized in the table below and detailed in appendix 3. District. Approv Supplem Revised Warran Payment Unspent entary Budget ts UGX s UGX Balance UGX UGX UGX 2,208,040, 15,651,8 15,651,8 14,868,43 783,458,8 48,250 656 88,906 88,905 0,052 53 From the analysis, I noted that; e There was an under absorption of UGX. 783,458,853 from the supplementary funding. The Accounting Officer explained that the unspent balance of UGX 783,458,853 implies that a supplementary release of the same b)-15 (1.5%) employees. appeared for headcount. were partially the matter should be validated due to lack of minutes/extracts from other Service investigated. Commissions to support their first appointment. c)-A total of 7 (0.5%) employees on the payroll did not appear for the validation and were categorised as follows; i.04 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs", "metadata": {"headings": [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}, [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}], [{"headings_0": {"content": "\u201cof |", "page": 12, "level": 5}}, {"headings_1": {"content": "| 1. Water", "page": 12, "level": 3}}]], "page": 12, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}], "page": 14, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "01 individuals whose names was not on the District's payroll by June 2023, appeared for the validation exercise. This individual was included on the validated payroll, upon confirmation by the Accounting Officer regarding his status. \nFor Partially validated staff \n. \nThe Accounting Officer explained that requests for District Service Commission Minute Extracts to respective Local Governments had been forwarded and Management awaits response. \n\u00b0 For no shows \nThe Accounting Officer explained that staff had various reasons like retirement, transfer of service, ongoing disciplinary actions and abscondments.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}, [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}]], "page": 14, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details \nA total of 165 employees on the payroll had inconsistencies in their I \nadvised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer to the National IDs. The information is critical in the identification of an engage the affected individual. \nstaff and ensure that employee records are Inconsistent information undermines the integrity of the District's duly updated and records and may complicate the employee service history and brought to the retirement procedures. Where the errors in dates of birth increase the attention \nof the length of service, it may lead to the irregular extension of employee Ministry of Public service. \nService within a specified timeline for \nreceived and would~thereafter- recover from them in case of \nreviewed by the insufficient explanations. \nMinistry of Public For underpayments, reconciliations would be made and the District Service \nto submit for consideration of residual arrears for funding by MoFPED. \nautomate the increments since they are based on individual appointment anniversaries.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}, [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}]], "page": 14, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "b) Delayed deletion of employees from the payroll \nI advised the I noted that UGX. 11,321,902 was paid to 3 staff who had either been Accounting Officer to retired, transferred, absconded or died. These resulted into financial initiate a process of loss to government. \ndeleting these names from the payroll. For The Accounting Officer explained that most of these delays were staff on transfer of attributed to a number of technical challenges like differences in date service, \nthe of birth between NIRA and IPPS, delay to process Letters of Accounting Officer Administration for estate accounts and unverified records on the IPPS should initiate a system. \nprocess of transfer of salary payment to their new duty stations within a specified period. \nc) Review of the DLG Staff Establishment \ni. I advised the Review of the establishment revealed; \nAccounting Officer i. \nOut of 322 approved positions, a total of 171 positions were \nto liaise with the filled leaving a gap of 151 vacant positions.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}, [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}], [{"headings_0": {"content": "d)", "page": 14, "level": 6}}, {"headings_1": {"content": "\u201cof |", "page": 12, "level": 5}}]], "page": 15, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "responsible", "metadata": {"headings": [{"headings_0": {"content": "responsible", "page": 15, "level": 6}}, {"headings_1": {"content": "d)", "page": 14, "level": 6}}], "page": 15, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ii. The District did not have an approved and costed staff \nstakeholders with establishment for primary, secondary and tertiary institutions a view to while the staff structure for health facilities issued by", "metadata": {"headings": [{"headings_0": {"content": "responsible", "page": 15, "level": 6}}, {"headings_1": {"content": "d)", "page": 14, "level": 6}}], "page": 15, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "mobilizing", "metadata": {"headings": [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], "page": 15, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Health was not incorporated into the district \nresources to fill approved structure. \ncritical positions to \nenhance eVariances between the approved establishment and the service delivery. filled positions \nii. I advised the The Accounting Officer explained that explained that efforts were \nAccounting Officer made to fill the vacant positions but the requests for clearance to \nto engage recruit had not been honored by the Ministry of Public Service. \nrelevant stakeholders to eLack of approved staff establishment structure \ndevelop and The Accounting Officer explained that had written to the Permanent \nimplement a Secretaries Ministry of Health and Ministry of Education & Sports for \ncosted staff further guidance and action. \nstructure for the District. \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. \nOTHER MATTER \nIn 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; \n4.0 Implementation of Key Government Grants/Programmes \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}, [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}], [{"headings_0": {"content": "mobilizing", "page": 15, "level": 6}}, {"headings_1": {"content": "responsible", "page": 15, "level": 6}}]], "page": 15, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}], "page": 16, "document_name": "Lyantonde 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. \n4.1.1 Funding and Absorption \ne The entire amount of UGX.435,904,232 budgeted was received, out of which UGX.287,724,636 (66%) related to Rural Water and Sanitation Sub-Grant (traditional component) and UGX.148,179,334 (34%) for Piped Water Sub-Grant (UgIFT component) as shown in the table below. \nCategory Approved Release Expenditur Un- % \nThe amount received was used to implement various\u2019 activities as indicated in the", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "mobilizing", "page": 15, "level": 6}}]], "page": 16, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "table below.", "metadata": {"headings": [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 17, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Description/Purp Contract Amount paid Supplier PP amount during the year ose \nPipes for water a. \nre Two LYAN580/SPLS/ CRESTANKS LIMITED \n22-23-10 \n146,290,000 \n146,290,000 \nConstruction of 8 LYAN580/WRKS \n27,494,000 HANA BUILD UGANDA \nvalley and fellow /22-23-8 \nLIMITED \n24.791.200 cement tanks ut Supply of HDPE LYAN580/WRKS LYANTONDE HAND PUMP \npipes PN 10 /22-23/00006 MECHANICS ASSOCIATION \n31,618,000 \n29,720,920 Construction of LYAN580/WRKS 127,922,760 \n3000m3 valley /22-23-1 WANAIK CONSTRUCTION \ntanks 3 at Kalagala COMPANY LIMITED \n114,964,262 & Kyewanula \nAcquisionsn & rep Re-current exp. MASARA DEMBE G5 LTD \nN/A of Eng for dist veh \n6,200,000 Fuel for supervision Re-current exp STABEX INTERNATIONAL \nN/A \nactvities LTD 15,153,080 Maintenance grder Re-current exp \nN/A \nbid KOMM SOLUTIONS LIMITED 183,717 Allowances Re-current exp Various officers \nN/A 90,139,991 \nTotal \n427,443,170 \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": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}, [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], [{"headings_0": {"content": "table below.", "page": 17, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}]], "page": 17, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], "page": 17, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.2 Positive observations \nI noted the following areas where management had commendable performance; All procurement files were in compliance with the PPDA guidelines. \noe \nAll the project designs were approved by Ministry of Water and Environment. oe \nFunds spent were fully accounted for with payment certificates, payment sheets, o \nreceipts and monitoring reports. \nNewly constructed water facilities were partially and fully functional. o \no Water quality test kits were available. \nWater user committees were in existence and functional. eo \n4.1.3 Areas of \ne The District did not allocate funds to investment servicing costs under Piped - Water and Sanitation Sub-Grant (PWSSG). \nFailure to allocate funds to investment servicing costs under Piped Water and Sanitation Sub-Grant affects supervision and monitoring of projects.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}, [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 17, "level": 8}}, {"headings_1": {"content": "table below.", "page": 17, "level": 6}}]], "page": 17, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that grant guidelines are adhered to during project implementation. \ne An analysis of the water budget allocations for the Sub counties revealed that the District did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 4. \nSN Category Sub County/Town Budget Ranking based Rank \nCouncil Name Amount on need interpretation (UGX) \n1 Sub County with Lyakajjula SC \n120,000,000 1 Least needy by most allocation rank 2 Sub County with Kaliiro SC \nleast allocation \n3 Sub County with Mpumudde SC \nno allocation \n10,000,000 6 Most needy by rank \\_ \n30,000,000 4 Second most needy \nFailure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "guidelines.", "page": 17, "level": 8}}]], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the sub counties with low water coverage have few technological options of underground water potentials and depend mostly on surface water which is unsafe for human consumption thus we are supplying them with piped water.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that priority for water sources is given to sub-counties with low coverage. \n4.1.3.2 Review of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial \nThe \u2018Accounting Officer explained that the delays in the procurements were due to-- the under staffing in the user department which hampered the timely preparation of the specifications and bills of quantities.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 18, "level": 6}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to recruit staff in accordance with the approved staff structure establishment once the ban on recruitment is lifted. \n4.1.3.3 \nInspection of projects under District Rural Water Supply and Sanitation Conditional Grant \noe I carried out physical inspections on the 16\" November 2023 on four (04) newly constructed water facilities to assess indicators of service delivery. I observed that two (02) water facility were functional while two (02) were partially functional Namely;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}]], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Installation of the tank at Kitazigolokwa C.O.U P/S.\n2. Extension of water by NWSC using pipes procured by the District.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nDetails of work status for the inspected projects are in Appendix 6. Delayed water supply affects service delivery to the community. \nThe Accounting officer explained that the tank at Kitazigolokwa awaited the construction of the base which was the responsibility of the community. He further indicated that NWSC Lyantonde had not received money from headquarters to do the activities like excavation of trenches, and laying pipes to extend water to Kasagama Seed School.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 6}}]], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the community is mobilised to construct the tank base and liaise NWSC to expedite the process of planned extension of water to the community. 4.2 Implementation 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. Procurement findings were in compliance with the applicable PPDA guidelines. e e The amount paid was fully accounted for. Monitoring and evaluation reports of the Ugift project were prepared. e The project had designs based on user needs. e e The District maintains site meeting minutes for reference by interested stakeholders. 4.2.2 Areas of Improvement I noted the following areas where the District needs improvement; 4.2.3 Planning and Budget Performance 4.2.3.1 UGIFT infrastructure Projects implemented on untitled Land The PS/ST in a letter dated 04\" November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. I noted that the District did not have a land title for the land on which Kasagama Seed School is being constructed. There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. The Accounting Officer explained that the land belongs to the registered trustees of the church of Uganda and a Memorandum of Understanding was signed between District and Church of Uganda where construction of the school under UGIFT project is taking place. Recommendation I advised the Accounting Officer to ensure that the land on which the UGIFT project is being implemented is formally owned by the District. 4.2.3.2 Inspection of UGIFT activities Project details SN Activity Contractor Contract Amount paid Start date End date amount during the year 1 Construction of PALM 3,099,703,579 918,570,695 30/11/2022 30/06/2024 Kasagama Seed construction Secondary School Company Ltd Monitoring and District staff N/A 44,000,000 Various Various supervision 962,570,695 at foundation-level. Se ee gece Reding 5 = Review of progress report noted that the physical progress was at 45%. Although this is a multi-year project the there is need expedite the progress to avoid un necessary extensions. The Accounting Officer explained that upon realizing that the contractor was not executing the project as per the contract timelines, a letter was written to the contractor dated 3ist August 2023 tasking", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 19, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}]], "page": 19, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], "page": 21, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that construction works are expedited to avoid costly extension that greatly affects service delivery. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.182,298,765 for the construction of class room blocks out of which UGX.173,494,050 was spent. The balance of UGX.8,804,715 relates to retention that was swept back. Details of which are indicated in the table below; \nN School \nContractor Funds as per Start End Amount paid Status o \ncontract Date Date during the \n(UGX) \near \n7 \n1 Completion of 2 Mutara \n71,091,000 09/02/ 09/05/ 64,213,657 Completed classroom blocks Works \n2023 2023 \nat Kiteesa PS and Enterprises \nLwamawungu PS Ltd \n\\|\\_\\_\\| \n2 Construction of 3 Landmark 102,098,000 02/02/ 02/05/ 92,221,039 Completed \n\\| \nclassroom blocks Establishme \n2023 2023 at Kyewanula PS\\_\\|\\_nts Limited \n4.3.1 Positive observations \nI noted the following areas where management had commendable performance; \ne The allocation of grant funding was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 6}}]], "page": 21, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The district incorporated the education development grant project activities into e \nthe district plans and budgetary framework. \ne The funding was spent on activities that were within the approved Education Development grant work plan. \ne The District adhered to procurement procedures on bidding, solicitation, evaluation, awarded and contract management. \ne The 2 projects were fully implemented. \noe Project funds were fully accounted for. \nThe District carried out monitoring, supervision and evaluation of the projects. \ne \nAreas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.2 Status of Project Implementation /Inspection for service delivery \nI inspected two (02) projects on 16/11/2023 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. Details of finding in the table below;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}, [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 6}}]], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\"No. | Program | Activity details | Pictorial", "metadata": {"headings": [{"headings_0": {"content": "\"No. | Program | Activity details | Pictorial", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "' Summary \nof \\| Audit", "metadata": {"headings": [{"headings_0": {"content": "\"No. | Program | Activity details | Pictorial", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}, [{"headings_0": {"content": "\"No. | Program | Activity details | Pictorial", "page": 22, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 22, "level": 1}}]], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| me i", "metadata": {"headings": [{"headings_0": {"content": "| me i", "page": 22, "level": 3}}, {"headings_1": {"content": "\"No. | Program | Activity details | Pictorial", "page": 22, "level": 3}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| evidence \n\\| findings (Time, conclusion \\|", "metadata": {"headings": [{"headings_0": {"content": "| me i", "page": 22, "level": 3}}, {"headings_1": {"content": "\"No. | Program | Activity details | Pictorial", "page": 22, "level": 3}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | | Quality, i |", "metadata": {"headings": [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \\| \\| Quantity, Cost \n\\| \n\\| \n\\| and \\| \\| \\| \n\\| Functionality) \n\\| \n", "metadata": {"headings": [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}, [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}], [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}]], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Human \\| Completion of 2 ; \n3, The", "metadata": {"headings": [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "classroom \\| The quality of", "metadata": {"headings": [{"headings_0": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, {"headings_1": {"content": "| me i", "page": 22, "level": 3}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Capital classroom blocks at |", "metadata": {"headings": [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 block \nwas \\| classroom was \\| \\| Develop \\| Pal) er \nKiteesa P/S \ncompleted intime. \\| satisfactory ment \\| \n\\| Beier rn \n\\| and in by \\| a \nuse i Hi ; the pupils. \\| \nConstruction of \\|; \n3 \u2018 \nThe 3 classroom \\| The quality of \n\\| i classrooms at! \nlot \u201cN \u201e\\| \n\u201c\\| block \nwas \\| classroom was \\| \\| Kyewanula PS 5 completed. satisfactory \\| \n\\| and in use by \\| u x", "metadata": {"headings": [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}, [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}], [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}], [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}], [{"headings_0": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, {"headings_1": {"content": "| | | Quality, i |", "page": 22, "level": 2}}]], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a ee]", "metadata": {"headings": [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the pupils. \\| \nSN Category Activity Planned Actual Amount Purpose quantity quantity incurred \nduring the \nyear \n1 Complementary Training of 200 202 86,723,334 Mobilization services farmers and awareness Setting up demo \n", "metadata": {"headings": [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}]], "page": 22, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. 31,206,722 farms \n\\| Total fT 117,930,056", "metadata": {"headings": [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], "page": 23, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Irrigation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n4.4.1 Positive observations \nI noted the following areas where management had commendable performance; \n\u00b0 Full absorption of funds for Micro-scale program. \n\u00b0 The District spent on eligible activities as per the guidelines. \no\u00b0 The District carried out mobilization, awareness, farm visits, demonstrations and farm field schools. \nAll the funds spent were fully accounted for. \nThe demonstration sites were fully implemented. \nAreas of Improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1 Inspections \nBy the time of audit, the entity had established 2 demonstration sites on 2 individual farms. I undertook procedures on 16/11/2023 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. I sampled 1 demonstration site as shown in the Table below. \n[Name of Location Equipment Value of \\| Photos Remarks beneficiary (Village, supplier and equipment \nParish and procurement \n\\| sub-county reference \n\\| \nI observed that the demonstration site was fully implemented and was functional at the time of audit. However, inspections revealed that the site was not receiving interested farmers for training regularly. \nThis implies that the objectives of establishing the demonstration sites may not be achieved. This may affect the implementation phase of the program whereby the district may receive few farmers to be enrolled in the program.", "metadata": {"headings": [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}, [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}], [{"headings_0": {"content": "a ee]", "page": 22, "level": 3}}, {"headings_1": {"content": "| Capital classroom blocks at |", "page": 22, "level": 2}}]], "page": 23, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], "page": 24, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to come up with strategies of mobilizing interested farmers for training at the demonstration sites so that they are trained to meet the objectives of the program in the implementation phase. \n4.5 Management of Uganda Road Fund \nUganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential in order to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities. \nThe objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented in accordance with the work plan and to the desired quality. The following observations were made; \n4.5.1 Positive observations \nI noted the following areas where management had commendable performance; \noe Budgeting and approval of work plans were done in accordance with \nprescribed procedures. \ne Funds received were properly utilized and accounted for. 4.5.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n[~~ Mechanized j a \na \u201c\\| 33,168,061 ~ 18,118,939 3 Mechanical ul \nImpresb", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 24, "level": 6}}, {"headings_1": {"content": "a ee]", "page": 22, "level": 3}}]], "page": 24, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,747,000", "metadata": {"headings": [{"headings_0": {"content": "1,747,000", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 6}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "fe \n4 Operational il 31,927,000 costs(other", "metadata": {"headings": [{"headings_0": {"content": "1,747,000", "page": 25, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 6}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Qualifying works)", "metadata": {"headings": [{"headings_0": {"content": "Qualifying works)", "page": 25, "level": 6}}, {"headings_1": {"content": "1,747,000", "page": 25, "level": 2}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "45,886,180 \\| Bottle Neck \n\\| ~~ \\| 5 Uganda Road \n45,886,180 \nFund \n- \nCommunity \nAccess Roads \\| \\| \n\\_\\_\\| \\| \\_\\_ an, ed = \n6 Uganda Road 15 102,823,000 15 89,218,057 13,604,894 Fund Urban \n- \n7 Emergency 25 90,000,000 14 90,000,000 0", "metadata": {"headings": [{"headings_0": {"content": "Qualifying works)", "page": 25, "level": 6}}, {"headings_1": {"content": "1,747,000", "page": 25, "level": 2}}, [{"headings_0": {"content": "Qualifying works)", "page": 25, "level": 6}}, {"headings_1": {"content": "1,747,000", "page": 25, "level": 2}}], [{"headings_0": {"content": "Qualifying works)", "page": 25, "level": 6}}, {"headings_1": {"content": "1,747,000", "page": 25, "level": 2}}]], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "funding", "metadata": {"headings": [{"headings_0": {"content": "funding", "page": 25, "level": 2}}, {"headings_1": {"content": "Qualifying works)", "page": 25, "level": 6}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| | 525,827,180", "metadata": {"headings": [{"headings_0": {"content": "| | 525,827,180", "page": 25, "level": 3}}, {"headings_1": {"content": "funding", "page": 25, "level": 2}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total 469,199,298 56,627,833 \nFailure to receive all budgeted funds negatively affected implementation of planned activities majorly relating to routine manual maintenance. \nThe Accounting Officer committed to make constant follow-ups especially with the involvement of District Road committee (DRC) membership which comprises of Member of Parliament who appropriates Budgeting at National level.", "metadata": {"headings": [{"headings_0": {"content": "| | 525,827,180", "page": 25, "level": 3}}, {"headings_1": {"content": "funding", "page": 25, "level": 2}}, [{"headings_0": {"content": "| | 525,827,180", "page": 25, "level": 3}}, {"headings_1": {"content": "funding", "page": 25, "level": 2}}], [{"headings_0": {"content": "| | 525,827,180", "page": 25, "level": 3}}, {"headings_1": {"content": "funding", "page": 25, "level": 2}}]], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "| | 525,827,180", "page": 25, "level": 3}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritise unimplemented activities in the subsequent financial year. \n4.5.2.2 Inspection of Uganda Road Fund activities \nInspections were carried out on the 12 October 2023 to verify the extent of achievement of planned activities on a sample of four roads, below is a summary of my findings and details of which are provided in the table attached; \nActivity details Total Pictorial evidence Summary of Audit expenditu findings (Time, conclusion re (UGX) Quality, \n\u2018M Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "| | 525,827,180", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "| | 525,827,180", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 6}}, {"headings_1": {"content": "| | 525,827,180", "page": 25, "level": 3}}]], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 25, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 6}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Routine", "metadata": {"headings": [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "mechanised \\_\\_\\_\\| \\| 35,000,000 \nAt the time of The quality of maintenance of Kinuka- \ninspection the the road was Bwamiramira-Kacebebe \nroad works were satisfactory 10.5kms \ncompleted but but bushy \\\\\\| bushy needs clearing \\| \n, Activity details \n\u201a Total... ; Pictorial evidence \\| Summary of \\| Audit \ni expenditu \\| \n\\| findings (Time, \\| conclusion \n\\| \n\\| \\|re(ucx) \\| \\| \\| Quality, \\| \\| i \u0131 '\u2018M \\| Quantity, Cost \\| \\| i ' and \ni \ni ; \u2018 Functionality) \\| : Routine mechanized \n40,000,000 \\| \nAt the time of \\| The quality of \\| maintenance of Kakondo-\u2014 \\| oz; \n\\| \u00bb nt inspection, works the road was \\| \\| Twaffada- Kiyinda \nwets were completed \\| satisfactory \\| \\_ Bush Clearance \n\\| BL 9 but bushy . Grading and shaping, Spot \ni Pe a \\| \\| gravelling \u00c4 : af \\|", "metadata": {"headings": [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}, [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}], [{"headings_0": {"content": "Routine", "page": 25, "level": 5}}, {"headings_1": {"content": "Functionality)", "page": 25, "level": 5}}]], "page": 25, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "PD", "metadata": {"headings": [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], "page": 26, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| ne \\| \n: \\| un, \\| t \nA \nu \n\\| \nnennen \n\\| \nLe TTT nn \nnn \nTotal \\| 201,000,0 \\| \\| 00 \\| \\| \\| \\| \nThe planned works were scaled down due to budget cuts but all works inspected were complete and works satisfactory. \n4.6 Management of pension and gratuity \n4.6.1 Payment of pension \nArticle 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. \nI noted that the pension payroll data (IPPS) and IFMS payments did not reveal any variances between amounts on the approved payroll and payment to individual pensioners/beneficiaries. \n4.6.2 Underpayment of pension \nArticle 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and regular and easily accessible to pensioners. \nArticle 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended \nHellen \n\\|. \u201c \n539364 1090658 William Kamukama 1,716,504 3,289,966 06/06/2017 \n-1,573,462", "metadata": {"headings": [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}, [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}], [{"headings_0": {"content": "PD", "page": 26, "level": 6}}, {"headings_1": {"content": "Routine", "page": 25, "level": 5}}]], "page": 26, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Total", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}], "page": 27, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "29,283,582 \nUnder payments of pension leads to accumulation of arrears; affects the livelihood of the pensioners/beneficiaries and also leads to understatement of pension expenditure and payables in the Financial Statements. \nThe Accounting Officer explained that during the course of the financial year, there were inconsistencies in releases of pension funds characterized by late releases and insufficient funds which led to some pensioners missing out some monthly payments. \nThe Accounting Officer indicated that he had written to all the pensioners who missed payments advising them on the documentation to provide for submission to the Ministry of Finance, Planning & Economic Development for consideration for residual arrears. \nRecommendation \nI advised the Accounting Officer to have the funds remitted to the accounts of the affected pensioners/beneficiaries, and in future, ensure that payments are made", "metadata": {"headings": [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}, [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}], [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}], [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}], [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}], [{"headings_0": {"content": "| Total", "page": 27, "level": 3}}, {"headings_1": {"content": "PD", "page": 26, "level": 6}}]], "page": 27, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "promptly.", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], "page": 27, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.6.3 Underpayment of gratuity \nArticle 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and easily accessible to pensioners. \nI noted an underpayment of UGX.6,629,043 for one pensioner with an IPPS No. 832986 in the financial year under audit. \nUnder payments of gratuity leads to accumulation of arrears; affects the livelihood of the pensioners/beneficiaries and also leads to understatement of gratuity expenditure and payables in the Financial Statements. \nThe Accounting Officer explained that he had already submitted the claim to the Permanent Secretary/Secretary to the Treasury, Ministry of Finance, Planning & Economic Development for consideration as residual arrears. \nI noted that the program was launched in 2014/2015 and the Government disbursed a total of UGX.1,215,692,798 to the youth interest groups. During the year under review 2022/2023, UGX.457,256,300 had been recovered, leaving an outstanding balance of UGX.796,274,381 (65%) inclusive of interest for late recovery as shown in Appendix 7. \nThis implies that 65% of the funds remained unrecovered thus rendering the program failure to the set objectives. \nThe Accounting Officer explained that they faced a number of challenges including displacement of the beneficiary youths who had no permanent places of abode \n, other youth projects got affected by COVID 19 where many of them lost track of their projects. \nRecommendation \nI advised the Accounting Officer to design strategies of ensuring recovery of funds from the youth groups to ensure continuity of the revolving fund. \n4.7.2 Off Budget receipt of YLP funds \nI noted that seven (7) groups budgeted to receive UGX.194,862,000 but only UGX.161,972,000 was received on 2/12/2022 as shown in the table below; \nHowever, there was no budget provision for YLP funds and this is an off budget financing from Ministry of Gender Labour and Social Development \nS/N SUBCOUNTY PROJECT NAME \nBUDGET AMOUNT", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}, [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}], [{"headings_0": {"content": "promptly.", "page": 27, "level": 1}}, {"headings_1": {"content": "| Total", "page": 27, "level": 3}}]], "page": 27, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 28, "level": 6}}, {"headings_1": {"content": "promptly.", "page": 27, "level": 1}}], "page": 28, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 28, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 6}}], "page": 28, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Lyantonde SC Kabetemere Youth Painting & Design \n8,000,000 12,070,000 \n2 Lyantonde SC Kempega Youth Bull Fattening \n9,160,000 11,275,000 \n3 Lyantonde SC Kitazigolokwa Youth Dairy Farming \n9,020,000 13,500,000 \n4 Kinuuka SC Nakasozi 11 Youth Bull Fattening \n9,080,000 9,392,000 \n5 Kaliiro SC Kiyinda Youth Stationers & Printers \n11,500,000 14,000,000 \n6 Kaliiro SC Kitovu Youth Metal Fabrication \n10,000,000", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 28, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 6}}], "page": 28, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9,645,000", "metadata": {"headings": [{"headings_0": {"content": "9,645,000", "page": 28, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 6}}], "page": 28, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 Lyantonde TC Kooki D Youth Vehicle Engineering \n10,000,000 11,600,000 \n8 Lyantonde TC Kooki C youth tailoring \n8,960,000 \n41,125,000 \n17 Mpumudde Bikokora D Youth Bull Fattening \n8,710,000", "metadata": {"headings": [{"headings_0": {"content": "9,645,000", "page": 28, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 6}}, [{"headings_0": {"content": "9,645,000", "page": 28, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 28, "level": 6}}]], "page": 28, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10,445,000", "metadata": {"headings": [{"headings_0": {"content": "10,445,000", "page": 29, "level": 6}}, {"headings_1": {"content": "9,645,000", "page": 28, "level": 6}}], "page": 29, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TOTAL 194,862,000 161,972,000", "metadata": {"headings": [{"headings_0": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}, {"headings_1": {"content": "10,445,000", "page": 29, "level": 6}}], "page": 29, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Off budget receipts to UWEP groups may lead to some funded groups remaining unknown and not monitored by the district. The groups may also not feel obliged to the District hence fail to repay back. \nThe Accounting Officer explained that this was a policy issue whereby the Ministry of Gender Labour and Social Development directly transfers money to the beneficiaries Accounts without routing it through the district budget. \nHowever, management plays a role in selection and mobilization of the beneficiary groups. The strategies put in place include opening a general inquiry file at Lyantonde police station, using small claims procedure to claim unrecovered funds from defaulters, continuously enforcing recovery from defaulters with awareness", "metadata": {"headings": [{"headings_0": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}, {"headings_1": {"content": "10,445,000", "page": 29, "level": 6}}, [{"headings_0": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}, {"headings_1": {"content": "10,445,000", "page": 29, "level": 6}}], [{"headings_0": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}, {"headings_1": {"content": "10,445,000", "page": 29, "level": 6}}]], "page": 29, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}], "page": 29, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoGLSD to ensure that groups are funded through the District budget to ease monitoring and recovery to enable the funds be revolved to other groups. \n4.7.3 Implementation of Uganda Women Entrepreneurship Program (UWEP) \nThe audit of UWEP was undertaken for the financial year 2022/2023 to ascertain whether funds advanced in the Financial Year were budgeted and if previous advances to the women groups were duly recovered as per project guidelines. \nI noted that the program was launched in 2016/2017 and the Government disbursed a total of UGX.634,105,000 to the women groups. During the year under review 2022/2023, UGX.76,811,600 had been recovered, leaving an outstanding balance of UGX.374,307,820 inclusive of 5% as shown in Appendix 8. \nFailure to recover the funds by due date leads to possible loss of public funds and fails the program objectives of running a revolving fund to other groups. \nThe Accounting Officer explained that alongside other strategies in other government programs, interventions like formation of stakeholder engagements, dialogue meetings, involvement of enforcement organs and women councils have been \n1 Kisaluwoko B Women Bull Bull Fattening", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 29, "level": 6}}, {"headings_1": {"content": "TOTAL 194,862,000 161,972,000", "page": 29, "level": 5}}]], "page": 29, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fattening", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], "page": 30, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Nakaato Women Bull Fattening Bull Fattening \n", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}, [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}]], "page": 30, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 11,699,000 - 7,000,000", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], "page": 30, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "10,800,000 7,000,000 3 Kooki C Tailoring and Design Tailoring and 5,200,000 5,200,000 Design \n4 Mukokoma Women Tailoring Tailoring 12,400,000 5,600,000 5 Kaliiro A Women Bull Fattening Bull Fattening \n6 Luwaama B Women Brick Brick Making \nMaking \n10,372,000 5,500,000 9,990,000 4,500,000 \n7 Lyabuguma Women Dairy Dairy 10,500,000 5,187,000 TOTAL 70,961,000 39,987,000 \nOff budget receipts to UWEP groups may lead to some funded groups remaining unknown and not monitored by the district. The groups may also not feel obliged to the District hence fail to repay back. \nThe Accounting Officer explained that this was a policy issue whereby the Ministry of Gender Labour and Social Development directly transfers money to the beneficiaries Accounts without routing it through the district budget. However, management plays a role in selection and mobilization of the beneficiary groups. The strategies put in place include opening a general inquiry file at Lyantonde police station, using small claims procedure to claim unrecovered funds from defaulters, continuously enforcing recovery from defaulters with awareness \nRecommendation \nI advised the Accounting Officer to liaise with MoGLSD to ensure that groups are funded through the council budget to ease monitoring and recovery to enable the funds be revolved to other groups. \n4.8 Land Management \n4.8.1 Status of Land \nSection 45 (1) of the Uganda Land Act,1998 as Amended states that a government or local government shall hold in trust for the people and protect natural lakes, rivers, ground water, natural ponds, natural streams, wetlands, forest reserves, national parks and any other land reserved for ecological and touristic purposes for the common good of the citizens of Uganda. \nI reviewed the land details of the district and noted that it owns 91 pieces of land where only 21 (23%) are titled, 2 (2.1%) are under titling process while 68 (75%)", "metadata": {"headings": [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}, [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}], [{"headings_0": {"content": "Fattening", "page": 30, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 29, "level": 6}}]], "page": 30, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "Fattening", "page": 30, "level": 6}}], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the relevant stakeholders and prioritize budget for acquisition of land titles for untitled land in the next financial year and ensure the memorandum of understanding are strengthened with the help of solicitor", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "Fattening", "page": 30, "level": 6}}], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "general.", "metadata": {"headings": [{"headings_0": {"content": "general.", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.9 Understaffing \nSection 15(a) (A-a) of the Public Service Standing Orders, 2010 mandates the Ministry of Public Service to determine the structure, terms and conditions of service of Local Government. \nI noted that the District has an approved staff structure of 262 positions for traditional staff, Town Councils, secondary schools, primary schools, health centres and sub counties out of which 120 (45.8%) are filled leaving 142 (54.2%) vacant as shown in appendix 10. \nUnderstaffing overstretches the available staff beyond their capacity, creates job- related stress to the fewer staff and negatively affects the level of public service delivery to the community. \nThe Accounting Officer explained that an attempt to improve staffing levels had been done where written communications were sent to the Ministry of Public Service requesting for clearance to recruit which was not granted.", "metadata": {"headings": [{"headings_0": {"content": "general.", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}, [{"headings_0": {"content": "general.", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], [{"headings_0": {"content": "general.", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], [{"headings_0": {"content": "general.", "page": 31, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}]], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], "page": 31, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the District service commission, Ministry of Public Service, the Ministry of Local Government and the Ministry of Finance Planning and Economic Development to address the gap once the ban on recruitment is lifted. \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 \nGuide, 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 District's 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": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}]], "page": 31, "document_name": "Lyantonde 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'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 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": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], "page": 32, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions cause the District to fail to deliver its From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\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, 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", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 6}}, {"headings_1": {"content": "general.", "page": 31, "level": 8}}]], "page": 32, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "costs, which was paid to PDCs.", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "52 Positive Observations \nI noted the following areas where the District had commendable performance; All the 30 PDM SACCOS received PRF of UGX.100 million each. \ne \ne The HLG Core implementation team was fully constituted as evidenced by quarterly performance reports prepared. \n10 sampled SACCOs were registered under the Cooperative Societies Act. \ne \n\\_UAII the SACCOs sampled held general meetings on different dates. e \ne 10 sampled PDM SACCOs operated with a fully constituted Board that held", "metadata": {"headings": [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}, [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}], [{"headings_0": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 6}}]], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "regular meetings.", "metadata": {"headings": [{"headings_0": {"content": "regular meetings.", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e All the 10 sampled parishes selected and implemented flagship projects as per the guidelines and the other projects were as per MAAIF enterprise projects. \n251 enterprise groups in the 10 sampled PDM SACCOs were registered by the e \nCommunity Development Officers. \nSampled SACCOs carried out wealth ranking during identification of subsistence e", "metadata": {"headings": [{"headings_0": {"content": "regular meetings.", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}, [{"headings_0": {"content": "regular meetings.", "page": 34, "level": 1}}, {"headings_1": {"content": "costs, which was paid to PDCs.", "page": 34, "level": 7}}]], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "households.", "metadata": {"headings": [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e Sampled PDM SACCOs utilised the PRF funds. \n5.3 Areas of Improvement \nI noted the following areas where the District needs improvement; \n5.3.1 Planning and Budget Performance \nI reviewed Lyantonde District approved work plan and budget for PDM activities and noted the following. \n5.3.1.1 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the of \nand Economic \n4 \u00ab25/05/2023 \n100,099,000- Delayed release to 4 SACCOs for quarter 2 5 22/06/2023 \n1,075,000,000 \nDelayed release to 30 SACCOs for Quarter 3 and 13 SACCOs for quarter 4", "metadata": {"headings": [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}, [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}], [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}], [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}], [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}], [{"headings_0": {"content": "households.", "page": 34, "level": 6}}, {"headings_1": {"content": "regular meetings.", "page": 34, "level": 1}}]], "page": 34, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| | 29/06/2023", "metadata": {"headings": [{"headings_0": {"content": "| | 29/06/2023", "page": 35, "level": 2}}, {"headings_1": {"content": "households.", "page": 34, "level": 6}}], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "425,000,000 Delayed release to 17 SACCOs for quarter 4 TOTAL \n3,000,000,000 \nConsequently, the objectives of the PDM in the affected parishes may not have been", "metadata": {"headings": [{"headings_0": {"content": "| | 29/06/2023", "page": 35, "level": 2}}, {"headings_1": {"content": "households.", "page": 34, "level": 6}}, [{"headings_0": {"content": "| | 29/06/2023", "page": 35, "level": 2}}, {"headings_1": {"content": "households.", "page": 34, "level": 6}}]], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "achieved.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 35, "level": 6}}, {"headings_1": {"content": "| | 29/06/2023", "page": 35, "level": 2}}], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "achieved.", "page": 35, "level": 6}}, {"headings_1": {"content": "| | 29/06/2023", "page": 35, "level": 2}}], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter would be brought to the attention of MoFPED. The PSST should release funds in accordance with the appropriation.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5.3.1.2 Delayed disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \noe I noted that 10 PDM SACCOs had disbursed UGX.62,063,250 (6%) out of the PRF received of UGX.1,071,268,650 leaving UGX.1,009,205,400 (94%) undisbursed. Details are in the Appendix 11. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer explained that the low rate of disbursement was due to the continuous changes in operational guidelines, PDMIS systems challenges and the process from formation up to disbursement of funds also took long. \nRecommendation \nT advised the Accounting Officer to always comply with the guidelines in time so that the SACCOs are loaded to the system early for timely release of funds. \n5.4 \nReview of the PDM Governance Structures \nOfficer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}], [{"headings_0": {"content": "Recommendation", "page": 35, "level": 6}}, {"headings_1": {"content": "achieved.", "page": 35, "level": 6}}]], "page": 35, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 6}}], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \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 District, Parish and SACCO level and made the following observations; \nSN Governance Observations \nManagement response Structure \nParish \nI reviewed the operations of The Accounting Officer explained", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 6}}, [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 6}}], [{"headings_0": {"content": "(DCDO).", "page": 36, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 6}}]], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 8}}], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the PDC in the 10 sampled that they will continuously engage Committees \nPDM SACCOS, and noted the the PDM Secretariat as advised by", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 36, "level": 3}}, {"headings_1": {"content": "(DCDO).", "page": 36, "level": 8}}], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(PDC) following;", "metadata": {"headings": [{"headings_0": {"content": "(PDC) following;", "page": 36, "level": 3}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the Auditor now that they got the e Parish priorities and prescribed format, its being applied action plans for the for FY2023/24. \nFY 2022/2023 were \nnot prepared in the \nprescribed format. \ne The PDCs received \nfunding of UGX. 750,000 for the PDC activities which was", "metadata": {"headings": [{"headings_0": {"content": "(PDC) following;", "page": 36, "level": 3}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}, [{"headings_0": {"content": "(PDC) following;", "page": 36, "level": 3}}, {"headings_1": {"content": "Development", "page": 36, "level": 3}}]], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "inadequate.", "metadata": {"headings": [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCO \nSACCOs did not have \\| The Accounting Officer explained \no -Gbtain the prescribed format from PDM secretariat for uniformity in data \u00b0 collection and increase funding for the PDCs to carry out activities. \noe Ensure that all subcommittees are set up to prepare the farmers obtain market for their produce in time. \n5.4.1 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 Financial Inclusion October 2022; and Section 36(1, 2 &3) of - \nTier 4: Microfinance Institutions Money Lenders Act, 2016 requires that; \nThe LG and more specifically the TILED department shall support the Office of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}, [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}]], "page": 36, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PPM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nManagement", "metadata": {"headings": [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}, [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}], [{"headings_0": {"content": "inadequate.", "page": 36, "level": 3}}, {"headings_1": {"content": "(PDC) following;", "page": 36, "level": 3}}]], "page": 37, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 37, "level": 2}}, {"headings_1": {"content": "inadequate.", "page": 36, "level": 3}}], "page": 37, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "response \nLicensing of PDM 10 sampled SACCOs were not licensed to The \nAccounting SACCOs Under the take on the business of \nunder Officer that", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 37, "level": 2}}, {"headings_1": {"content": "inadequate.", "page": 36, "level": 3}}], "page": 37, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 6}}, {"headings_1": {"content": "registration", "page": 37, "level": 2}}], "page": 38, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "rime", "metadata": {"headings": [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], "page": 38, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the SACCOs obtain licenses in compliance with the laws and regulations. \n5.4.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth e", "metadata": {"headings": [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}, [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}]], "page": 38, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \ne Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the e \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \ne For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the \n~Lack of recourse in form of insurance \u2018will-expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds.", "metadata": {"headings": [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}, [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}], [{"headings_0": {"content": "rime", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 6}}]], "page": 38, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 6}}, {"headings_1": {"content": "rime", "page": 38, "level": 1}}], "page": 39, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the farmers to obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS) as per the guidelines. \nJohn F.S. Muwanga \nGENERAL ORIGINAL COPY \n27\" December, 2023 \n$Rpee pire ae is See fos \ni tT at SS \need", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 6}}, {"headings_1": {"content": "rime", "page": 38, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 39, "level": 6}}, {"headings_1": {"content": "rime", "page": 38, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 6}}, {"headings_1": {"content": "rime", "page": 38, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 39, "level": 6}}, {"headings_1": {"content": "rime", "page": 38, "level": 1}}]], "page": 39, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 6}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue \nNo Source \nApproved budget (UGX) Actual Collections (UGX) Variance (UGX) Reasons for under/over collection 1 Tax Revenues \n2 Local Services Tax", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 40, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 6}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "52,000,000", "metadata": {"headings": [{"headings_0": {"content": "52,000,000", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 4}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Land fees", "metadata": {"headings": [{"headings_0": {"content": "52,000,000", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 40, "level": 4}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "17,587,000", "metadata": {"headings": [{"headings_0": {"content": "17,587,000", "page": 40, "level": 3}}, {"headings_1": {"content": "52,000,000", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "17,587,000", "page": 40, "level": 3}}, {"headings_1": {"content": "52,000,000", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4,000,000", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 40, "level": 2}}, {"headings_1": {"content": "17,587,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non Tax-Revenues \n1 Administrative fees and licenses", "metadata": {"headings": [{"headings_0": {"content": "4,000,000", "page": 40, "level": 2}}, {"headings_1": {"content": "17,587,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "84,636,000", "metadata": {"headings": [{"headings_0": {"content": "84,636,000", "page": 40, "level": 2}}, {"headings_1": {"content": "4,000,000", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Miscellaneous Revenue", "metadata": {"headings": [{"headings_0": {"content": "84,636,000", "page": 40, "level": 2}}, {"headings_1": {"content": "4,000,000", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "32,191,000", "metadata": {"headings": [{"headings_0": {"content": "32,191,000", "page": 40, "level": 3}}, {"headings_1": {"content": "84,636,000", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "65,455,500 -13,455,500 Deduction bracket increased due to salary enhancement \n31,350,501 -13,763,501 Due to increase in application of land titles \n2,235,250 1,764,750 Business licence is collected in calendar year and by the end of the financial year collections were still going on \n40,900,000 43,736,000 Government barned charcoal movement 46,734,167 -14,543,167 Disposal of assets \nTotal Revenue 190,414,000 186,675,418 3,738,582", "metadata": {"headings": [{"headings_0": {"content": "32,191,000", "page": 40, "level": 3}}, {"headings_1": {"content": "84,636,000", "page": 40, "level": 2}}, [{"headings_0": {"content": "32,191,000", "page": 40, "level": 3}}, {"headings_1": {"content": "84,636,000", "page": 40, "level": 2}}]], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 40, "level": 3}}, {"headings_1": {"content": "32,191,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "S Progra Sub- PIAP Bud Focus/T Activities N\\|m progr (Progra get hematic \nam m Out area and \nImple put other \nmentat capital \nion projects Action /progra \nPlan) ms", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 40, "level": 3}}, {"headings_1": {"content": "32,191,000", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(A) (B) (\u00a9) (D) (E)", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 40, "level": 2}}, {"headings_1": {"content": "Appendix 2: Out-puts without appropriate indicators and targets", "page": 40, "level": 3}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(F)", "metadata": {"headings": [{"headings_0": {"content": "(F)", "page": 40, "level": 3}}, {"headings_1": {"content": "Output", "page": 40, "level": 2}}], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 06- 03- 0601010 000 Water Environment Impact Assessment for Capital Works, Appraisal and Feasibility studies for NATUR Water 8- 006- developm Capital works, Monitoring and supervision of capital work, commissioning, water quality AL Resour Improve Plan ent grant testing \nRESOU ces d water ning (Piped \nRCES, Manag use and water, \nENVIR ement efficienc Bud and Rural \nONMEN \ny for geti water and \nTy increase ng Sanitation \nCLIMA d servi grant) \n37 \nKey Pla Are Is the Conclu Conclu perfo nne there perfor sion at sion rman d clear manc Activit at ce Tar targets e y Level Output indica get and indica (Fully level tor(s) for perfor tor Quanti (Fully (Meas the mance used fied/N Quanti ure) Fina indicat by ot fully fied/N ncia ors to Mana Quanti ot fully I measu geme fied) Quanti yea re nt fied) r perfor reaso \nmance \nnable quantif ? ication", "metadata": {"headings": [{"headings_0": {"content": "(F)", "page": 40, "level": 3}}, {"headings_1": {"content": "Output", "page": 40, "level": 2}}, [{"headings_0": {"content": "(F)", "page": 40, "level": 3}}, {"headings_1": {"content": "Output", "page": 40, "level": 2}}], [{"headings_0": {"content": "(F)", "page": 40, "level": 3}}, {"headings_1": {"content": "Output", "page": 40, "level": 2}}], [{"headings_0": {"content": "(F)", "page": 40, "level": 3}}, {"headings_1": {"content": "Output", "page": 40, "level": 2}}]], "page": 40, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(Yes/", "metadata": {"headings": [{"headings_0": {"content": "(Yes/", "page": 40, "level": 2}}, {"headings_1": {"content": "(F)", 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{"content": "Change", "page": 43, "level": 3}}, {"headings_1": {"content": "Mindset", "page": 43, "level": 6}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014 \n18- 01- Not disclosed 000006- \nSupply of a Number of 1 Yes Yes Fully Fully 1 Fully Develop Develop Planning and laptop laptops qua qua imple ment ment Budgeting supplied ntifi ntifi ment Plan Planning, services", "metadata": {"headings": [{"headings_0": {"content": "Change", "page": 43, "level": 3}}, {"headings_1": {"content": "Mindset", "page": 43, "level": 6}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 43, "level": 2}}, {"headings_1": {"content": "Change", "page": 43, "level": 3}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Research ntation \ni Evaluatio n and Statistics", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 43, "level": 2}}, {"headings_1": {"content": "Change", "page": 43, "level": 3}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ed ed ed", "metadata": {"headings": [{"headings_0": {"content": "ed ed ed", "page": 43, "level": 6}}, {"headings_1": {"content": "Impleme", "page": 43, "level": 2}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "18- 01- Not disclosed 000006- \nRenovation of Number of 1\\| Yes Yes Fully Fully 1 Fully Develop Develop Planning and crop laboratory crop buildings qua qua imple ment ment Budgeting building renovated ntifi ntifi ment Plan Planning, services", "metadata": {"headings": [{"headings_0": {"content": "ed ed ed", "page": 43, "level": 6}}, {"headings_1": {"content": "Impleme", "page": 43, "level": 2}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 43, "level": 2}}, {"headings_1": {"content": "ed ed ed", "page": 43, "level": 6}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Research ntation \n,", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 43, "level": 2}}, {"headings_1": {"content": "ed ed ed", "page": 43, "level": 6}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Evaluatio", "metadata": {"headings": [{"headings_0": {"content": "Evaluatio", "page": 43, "level": 6}}, {"headings_1": {"content": "Impleme", "page": 43, "level": 2}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "nand Statistics \ned ed ed \n18- 04- 18030511 & 560070- \nProcurement Number of 1 Yes Yes Fully Fully 1 Fully Develop Accounta 18040312 -Timely Development of laptop laptops \nqua qua imple ment bility disbursement of and \nprocured ntifi ntifi ment Plan Systems relief food and non- Management of \nImpleme and food items to Internal Audit \nntation Service disaster victims and Controls", "metadata": {"headings": [{"headings_0": {"content": "Evaluatio", "page": 43, "level": 6}}, {"headings_1": {"content": "Impleme", "page": 43, "level": 2}}, [{"headings_0": {"content": "Evaluatio", "page": 43, "level": 6}}, {"headings_1": {"content": "Impleme", "page": 43, "level": 2}}], [{"headings_0": {"content": "Evaluatio", "page": 43, "level": 6}}, {"headings_1": {"content": "Impleme", "page": 43, "level": 2}}]], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delivery", "metadata": {"headings": [{"headings_0": {"content": "Delivery", "page": 43, "level": 3}}, {"headings_1": {"content": "Evaluatio", "page": 43, "level": 6}}], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ed ed ed \n09- 03- 09030601- 260009-Road Uganda Routine Number of 361.96 Yes Yes Fully Fully 38 361 Fully INTEGRA Transpor Transport Maintenance Road manual and Roads (kms) \nqua qua 8,2 \u201a96 imple TED t infrastructure Fund mechanised maintained ntifi ntifi 46, ment TRANSP Infrastru rehabilitated and road \ned ed 40 ed ORT cture and maintained. maintanance \n2 \n40 \nINFRAST \nServices RUCTUR", "metadata": {"headings": [{"headings_0": {"content": "Delivery", "page": 43, "level": 3}}, {"headings_1": {"content": "Evaluatio", "page": 43, "level": 6}}, [{"headings_0": {"content": "Delivery", "page": 43, "level": 3}}, {"headings_1": {"content": "Evaluatio", "page": 43, "level": 6}}], [{"headings_0": {"content": "Delivery", "page": 43, "level": 3}}, {"headings_1": {"content": "Evaluatio", "page": 43, "level": 6}}], [{"headings_0": {"content": "Delivery", "page": 43, "level": 3}}, {"headings_1": {"content": "Evaluatio", "page": 43, "level": 6}}]], "page": 43, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Develop", "metadata": {"headings": [{"headings_0": {"content": "Develop", "page": 44, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 43, "level": 3}}], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "E AND ment \nSERVICE \n\u00a7 \n06- 03-Water 06010108- 000006- Water Environment NATURAL Resource Improved water use Planning and develop Impact RESOUR Ss efficiency for Budgeting ment Assessment for GES; Manage increased services grant Capital Works, ENVIRON ment productivity in (Piped Appraisal and MENT, water consumptive water, Feasibility CLIMATE programmes (agro- and studies for CHANGE, industrialization, Rural Capital works, LAND manufacturing, water Monitoring and AND mineral and supervision of WATER development). Sanitatio capital work, n grant) decommissioni ng, \nwater quality testing \n0 No No Not Not 43", "metadata": {"headings": [{"headings_0": {"content": "Develop", "page": 44, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 43, "level": 3}}, [{"headings_0": {"content": "Develop", "page": 44, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 43, "level": 3}}], [{"headings_0": {"content": "Develop", "page": 44, "level": 2}}, {"headings_1": {"content": "Delivery", "page": 43, "level": 3}}]], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 44, "level": 2}}, {"headings_1": {"content": "Develop", "page": 44, "level": 2}}], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "fully fully 5,9 imple qua qua 03, ment ntifi ntifi 97 ed ed ed 0 \n06010120-Water \nSanitation Number of 14 Yes Yes Fully \\| Fully 14 Fully resources data campaigns and sanitation qua qua imple (Quantity & Quality) hygiene campaigns ntifi ntifi ment collected and held ed ed ed assessed \nConstruction Number of 2 Yes Yes Fully Fully 1 Fully works at valley tanks qua qua imple Kasagama and constructed ntifi ntifi ment Kyewanula - ed ed ed Tanks \nConstruction Number of 3\\| Yes Yes Fully Fully 3 Fully works at tanks qua qua imple Ckemamba constructed ntifi ntifi ment RGC and ed ed ed", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 44, "level": 2}}, {"headings_1": {"content": "Develop", "page": 44, "level": 2}}, [{"headings_0": {"content": "Fully", "page": 44, "level": 2}}, {"headings_1": {"content": "Develop", "page": 44, "level": 2}}], [{"headings_0": {"content": "Fully", "page": 44, "level": 2}}, {"headings_1": {"content": "Develop", "page": 44, "level": 2}}]], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kasagama", "metadata": {"headings": [{"headings_0": {"content": "Kasagama", "page": 44, "level": 2}}, {"headings_1": {"content": "Fully", "page": 44, "level": 2}}], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Seed SS and", "metadata": {"headings": [{"headings_0": {"content": "Kasagama", "page": 44, "level": 2}}, {"headings_1": {"content": "Fully", "page": 44, "level": 2}}], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kabetemere", "metadata": {"headings": [{"headings_0": {"content": "Kabetemere", "page": 44, "level": 6}}, {"headings_1": {"content": "Kasagama", "page": 44, "level": 2}}], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "HC II \nConstruction of Number of 1\\| Yes Yes Fully Fully 1 Fully 10m3 HPDE tanks qua qua imple tanks constructed ntifi ntifi ment ed ed ed Construction of Number of 6 Yes Yes Fully Fully 6 Fully 6 boreholes boreholes qua qua imple renovated ntifi ntifi ment ed ed ed BOQs, designs Number of 12 Yes Yes Fully Fully 12 Fully and BOQs, designs qua qua imple consultancy and ntifi ntifi ment consultancy ed ed ed services \nfor \n41 \neach project", "metadata": {"headings": [{"headings_0": {"content": "Kabetemere", "page": 44, "level": 6}}, {"headings_1": {"content": "Kasagama", "page": 44, "level": 2}}, [{"headings_0": {"content": "Kabetemere", "page": 44, "level": 6}}, {"headings_1": {"content": "Kasagama", "page": 44, "level": 2}}], [{"headings_0": {"content": "Kabetemere", "page": 44, "level": 6}}, {"headings_1": {"content": "Kasagama", "page": 44, "level": 2}}], [{"headings_0": {"content": "Kabetemere", "page": 44, "level": 6}}, {"headings_1": {"content": "Kasagama", "page": 44, "level": 2}}]], "page": 44, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| + ||", "metadata": {"headings": [{"headings_0": {"content": "| + ||", "page": 45, "level": 6}}, {"headings_1": {"content": "Kabetemere", "page": 44, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 01- 01- 01041101 Extension 000006- Micro- Awareness Number of 9 Yes Yes Fully Fully 11 9 0 Fully AGRO- Institutio workers trained in Planning and irrigation meetings for awareness \nqua qua 5,8 imple INDUSTR nal entire value chain Budgeting political meetings \nntifi ntifi 24, ment IALIZATI Strength focused skills services leaders and carried out \ned ed 72 ed ON ening farmers 0 and conducted L", "metadata": {"headings": [{"headings_0": {"content": "| + ||", "page": 45, "level": 6}}, {"headings_1": {"content": "Kabetemere", "page": 44, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Coordina", "metadata": {"headings": [{"headings_0": {"content": "Coordina", "page": 45, "level": 6}}, {"headings_1": {"content": "| + ||", "page": 45, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Conducting of Number of 69 Yes Yes Fully Fully 69 0 Fully tion \nfarm visits farm visits qua qua imple carried out ntifi ntifi ment ed ed ed Demonstration Number of 2 Yes Yes Fully Fully 2 0 Fully s demonstration qua qua imple sites ntifi ntifi ment \nAppendix 3: Utilization of the Wage Budget \ned ed ed \nDepartment Department Name Approved Budget", "metadata": {"headings": [{"headings_0": {"content": "Coordina", "page": 45, "level": 6}}, {"headings_1": {"content": "| + ||", "page": 45, "level": 6}}, [{"headings_0": {"content": "Coordina", "page": 45, "level": 6}}, {"headings_1": {"content": "| + ||", "page": 45, "level": 6}}], [{"headings_0": {"content": "Coordina", "page": 45, "level": 6}}, {"headings_1": {"content": "| + ||", "page": 45, "level": 6}}], [{"headings_0": {"content": "Coordina", "page": 45, "level": 6}}, {"headings_1": {"content": "| + ||", "page": 45, "level": 6}}]], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Revised Budget Warrants | Payments \"| Unspent Balance", "metadata": {"headings": [{"headings_0": {"content": "Revised Budget Warrants | Payments \"| Unspent Balance", "page": 45, "level": 2}}, {"headings_1": {"content": "Coordina", "page": 45, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Code", "metadata": {"headings": [{"headings_0": {"content": "Code", "page": 45, "level": 8}}, {"headings_1": {"content": "Revised Budget Warrants | Payments \"| Unspent Balance", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Supplementary", "metadata": {"headings": [{"headings_0": {"content": "Supplementary", "page": 45, "level": 3}}, {"headings_1": {"content": "Code", "page": 45, "level": 8}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "01 Administration 664,314,660 - 664,314,660 664,314,660 ee 22,115,889", "metadata": {"headings": [{"headings_0": {"content": "Supplementary", "page": 45, "level": 3}}, {"headings_1": {"content": "Code", "page": 45, "level": 8}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "02 Finance 145,000,000 ui = 145,000,000 145,000,000 134,357,088 10,642,912", "metadata": {"headings": [{"headings_0": {"content": "02 Finance 145,000,000 ui = 145,000,000 145,000,000 134,357,088 10,642,912", "page": 45, "level": 2}}, {"headings_1": {"content": "Supplementary", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "03 Statutory Bodies 150,000,000 E 150,000,000 150,000,000 149,914,751 85,249", "metadata": {"headings": [{"headings_0": {"content": "03 Statutory Bodies 150,000,000 E 150,000,000 150,000,000 149,914,751 85,249", "page": 45, "level": 2}}, {"headings_1": {"content": "02 Finance 145,000,000 ui = 145,000,000 145,000,000 134,357,088 10,642,912", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "04 Production 749,902,350 267,242,478 1,017,144,828 1,017,144,828 880,553,808 136,591,020", "metadata": {"headings": [{"headings_0": {"content": "04 Production 749,902,350 267,242,478 1,017,144,828 1,017,144,828 880,553,808 136,591,020", "page": 45, "level": 3}}, {"headings_1": {"content": "03 Statutory Bodies 150,000,000 E 150,000,000 150,000,000 149,914,751 85,249", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "05 Health 5,869,101,507 423,000,000 6,292,101,507 6,292,101,507 6,118,148,624 173,952,883 06 Education 5,274,529,733 1,449,998,178 _6,724,527,911 6,724,527,910 6,335,823,218 388,704,692", "metadata": {"headings": [{"headings_0": {"content": "05 Health 5,869,101,507 423,000,000 6,292,101,507 6,292,101,507 6,118,148,624 173,952,883 06 Education 5,274,529,733 1,449,998,178 _6,724,527,911 6,724,527,910 6,335,823,218 388,704,692", "page": 45, "level": 2}}, {"headings_1": {"content": "04 Production 749,902,350 267,242,478 1,017,144,828 1,017,144,828 880,553,808 136,591,020", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "07 Roads 110,000,000 67,800,000 177,800,000 177,800,000 142,814,406 34,985,594", "metadata": {"headings": [{"headings_0": {"content": "05 Health 5,869,101,507 423,000,000 6,292,101,507 6,292,101,507 6,118,148,624 173,952,883 06 Education 5,274,529,733 1,449,998,178 _6,724,527,911 6,724,527,910 6,335,823,218 388,704,692", "page": 45, "level": 2}}, {"headings_1": {"content": "04 Production 749,902,350 267,242,478 1,017,144,828 1,017,144,828 880,553,808 136,591,020", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "09 Natural Resources 150,000,000 5 150,000,000 150,000,000 149,968,344 31,656 |", "metadata": {"headings": [{"headings_0": {"content": "09 Natural Resources 150,000,000 5 150,000,000 150,000,000 149,968,344 31,656 |", "page": 45, "level": 2}}, {"headings_1": {"content": "05 Health 5,869,101,507 423,000,000 6,292,101,507 6,292,101,507 6,118,148,624 173,952,883 06 Education 5,274,529,733 1,449,998,178 _6,724,527,911 6,724,527,910 6,335,823,218 388,704,692", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10 Community Based Services 140,000,000 = 140,000,000 140,000,000 128,915,849 11,084,151 |", "metadata": {"headings": [{"headings_0": {"content": "10 Community Based Services 140,000,000 = 140,000,000 140,000,000 128,915,849 11,084,151 |", "page": 45, "level": 3}}, {"headings_1": {"content": "09 Natural Resources 150,000,000 5 150,000,000 150,000,000 149,968,344 31,656 |", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "11 Planning 106,000,000 = 106,000,000 106,000,000 103,388,799 2,611,201", "metadata": {"headings": [{"headings_0": {"content": "11 Planning 106,000,000 = 106,000,000 106,000,000 103,388,799 2,611,201", "page": 45, "level": 3}}, {"headings_1": {"content": "10 Community Based Services 140,000,000 = 140,000,000 140,000,000 128,915,849 11,084,151 |", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "12: Internal Audit 45,000,000 = 45,000,000 45,000,000 42,745,711 2,254,289", "metadata": {"headings": [{"headings_0": {"content": "12: Internal Audit 45,000,000 = 45,000,000 45,000,000 42,745,711 2,254,289", "page": 45, "level": 2}}, {"headings_1": {"content": "11 Planning 106,000,000 = 106,000,000 106,000,000 103,388,799 2,611,201", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13 Trade and Industry 40,000,000 \n\\_\\_\\| \n= 40,000,000 40,000,000 39,600,683 399,317", "metadata": {"headings": [{"headings_0": {"content": "12: Internal Audit 45,000,000 = 45,000,000 45,000,000 42,745,711 2,254,289", "page": 45, "level": 2}}, {"headings_1": {"content": "11 Planning 106,000,000 = 106,000,000 106,000,000 103,388,799 2,611,201", "page": 45, "level": 3}}, [{"headings_0": {"content": "12: Internal Audit 45,000,000 = 45,000,000 45,000,000 42,745,711 2,254,289", "page": 45, "level": 2}}, {"headings_1": {"content": "11 Planning 106,000,000 = 106,000,000 106,000,000 103,388,799 2,611,201", "page": 45, "level": 3}}]], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Grand Total", "metadata": {"headings": [{"headings_0": {"content": "Grand Total", "page": 45, "level": 6}}, {"headings_1": {"content": "12: Internal Audit 45,000,000 = 45,000,000 45,000,000 42,745,711 2,254,289", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13,443,848,250 2,208,040,656 15,651,888,906 _| 15,651,888,905 14,868,430,052 | 783,458,853 |", "metadata": {"headings": [{"headings_0": {"content": "13,443,848,250 2,208,040,656 15,651,888,906 _| 15,651,888,905 14,868,430,052 | 783,458,853 |", "page": 45, "level": 2}}, {"headings_1": {"content": "Grand Total", "page": 45, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 4 : Unfairness in the distribution of projects", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 : Unfairness in the distribution of projects", "page": 45, "level": 3}}, {"headings_1": {"content": "13,443,848,250 2,208,040,656 15,651,888,906 _| 15,651,888,905 14,868,430,052 | 783,458,853 |", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Sub County Water District Variance Amount %age of Rank Rank coverage average allocated to amount based based rate rate \nthe Sub allocated to on need allocation County the Sub \nCounty out of", "metadata": {"headings": [{"headings_0": {"content": "Appendix 4 : Unfairness in the distribution of projects", "page": 45, "level": 3}}, {"headings_1": {"content": "13,443,848,250 2,208,040,656 15,651,888,906 _| 15,651,888,905 14,868,430,052 | 783,458,853 |", "page": 45, "level": 2}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "the total", "metadata": {"headings": [{"headings_0": {"content": "the total", "page": 45, "level": 6}}, {"headings_1": {"content": "Appendix 4 : Unfairness in the distribution of projects", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "district grant \n1.\\| Lyantonde rural 51% 38% 13% 80,000,000 3 3", "metadata": {"headings": [{"headings_0": {"content": "the total", "page": 45, "level": 6}}, {"headings_1": {"content": "Appendix 4 : Unfairness in the distribution of projects", "page": 45, "level": 3}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "23%", "metadata": {"headings": [{"headings_0": {"content": "23%", "page": 45, "level": 2}}, {"headings_1": {"content": "the total", "page": 45, "level": 6}}], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "42 \n2.\\| Kaliiro 58% 38% 20% 10,000,000 3% 6 6 3.\\| Mpumudde 29% 38% -9% 30,000,000 9% 4 4 4.\\| Lyakajjula 6% 38% -32% 120,000,000 34% 1 1 5.\\| Kasagama 28% 38% -10% 94,000,000 27% 2 2 6.\\| Kinuuka 56% 38% 18% 16,000,000 5% 5 5 /.", "metadata": {"headings": [{"headings_0": {"content": "23%", "page": 45, "level": 2}}, {"headings_1": {"content": "the total", "page": 45, "level": 6}}, [{"headings_0": {"content": "23%", "page": 45, "level": 2}}, {"headings_1": {"content": "the total", "page": 45, "level": 6}}]], "page": 45, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 5 : Timeliness of procurements for the water grant", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 : Timeliness of procurements for the water grant", "page": 46, "level": 4}}, {"headings_1": {"content": "23%", "page": 45, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN CONTRACT PROCUREMENT CONTRACT CONTRACTOR DATE OF DATE OF REFERENCE AMOUNT ADVERT CONTRACT AWARD \n1 Construction of LYAN580/WRKS/22- 127,922,760 WANAIK 03/08/2022 01/02/2023 02 no, 3000m3 23-1", "metadata": {"headings": [{"headings_0": {"content": "Appendix 5 : Timeliness of procurements for the water grant", "page": 46, "level": 4}}, {"headings_1": {"content": "23%", "page": 45, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "CONSTRUCTION", "metadata": {"headings": [{"headings_0": {"content": "CONSTRUCTION", "page": 46, "level": 6}}, {"headings_1": {"content": "Appendix 5 : Timeliness of procurements for the water grant", "page": 46, "level": 4}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Valley Tanks at", "metadata": {"headings": [{"headings_0": {"content": "CONSTRUCTION", "page": 46, "level": 6}}, {"headings_1": {"content": "Appendix 5 : Timeliness of procurements for the water grant", "page": 46, "level": 4}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Co.", "metadata": {"headings": [{"headings_0": {"content": "Co.", "page": 46, "level": 6}}, {"headings_1": {"content": "CONSTRUCTION", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ltd.", "metadata": {"headings": [{"headings_0": {"content": "ltd.", "page": 46, "level": 8}}, {"headings_1": {"content": "Co.", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kanyogogan,", "metadata": {"headings": [{"headings_0": {"content": "Kanyogogan,", "page": 46, "level": 2}}, {"headings_1": {"content": "ltd.", "page": 46, "level": 8}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kagala parish, \n2 Construction of LYAN580/WRKS/22- 27,494,000 Hana Build 03/08/2022 06/03/2023", "metadata": {"headings": [{"headings_0": {"content": "Kanyogogan,", "page": 46, "level": 2}}, {"headings_1": {"content": "ltd.", "page": 46, "level": 8}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6 Ferro Cement 23-8 Uganda", "metadata": {"headings": [{"headings_0": {"content": "6 Ferro Cement 23-8 Uganda", "page": 46, "level": 6}}, {"headings_1": {"content": "Kanyogogan,", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Itd", "metadata": {"headings": [{"headings_0": {"content": "Itd", "page": 46, "level": 6}}, {"headings_1": {"content": "6 Ferro Cement 23-8 Uganda", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "tanks 10m3", "metadata": {"headings": [{"headings_0": {"content": "Itd", "page": 46, "level": 6}}, {"headings_1": {"content": "6 Ferro Cement 23-8 Uganda", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3 Rehabilitation of LYAN580/WRKS/22- 31,618,000 Lyantonde 03/08/2022 04/01/2023", "metadata": {"headings": [{"headings_0": {"content": "3 Rehabilitation of LYAN580/WRKS/22- 31,618,000 Lyantonde 03/08/2022 04/01/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "Itd", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bore holes 23/00006 Pump", "metadata": {"headings": [{"headings_0": {"content": "3 Rehabilitation of LYAN580/WRKS/22- 31,618,000 Lyantonde 03/08/2022 04/01/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "Itd", "page": 46, "level": 6}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Mechanics Association", "metadata": {"headings": [{"headings_0": {"content": "Mechanics Association", "page": 46, "level": 8}}, {"headings_1": {"content": "3 Rehabilitation of LYAN580/WRKS/22- 31,618,000 Lyantonde 03/08/2022 04/01/2023", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 Supply of 2 LYAN580/SPLS/22- 9,490,000 Crestanks LTD 03/08/2022 22/03/2023", "metadata": {"headings": [{"headings_0": {"content": "4 Supply of 2 LYAN580/SPLS/22- 9,490,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "Mechanics Association", "page": 46, "level": 8}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "HDPE tanks 23-10", "metadata": {"headings": [{"headings_0": {"content": "4 Supply of 2 LYAN580/SPLS/22- 9,490,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "Mechanics Association", "page": 46, "level": 8}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "metadata": {"headings": [{"headings_0": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "4 Supply of 2 LYAN580/SPLS/22- 9,490,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "pipes PN 10 23-10 TOTAL", "metadata": {"headings": [{"headings_0": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}, {"headings_1": {"content": "4 Supply of 2 LYAN580/SPLS/22- 9,490,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "333,324,760", "metadata": {"headings": [{"headings_0": {"content": "333,324,760", "page": 46, "level": 2}}, {"headings_1": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 6: Status of implementation- Water Grant \nNo. Programme Activity details Pictorial evidence \nU Natural Resources, Construction of 2 valley tanks at \nEnvironment, Climate kalagala \neee = Change, Land And Water UGX. 127,922,760 \nSummary of findings (Time, Audit conclusion Quality, Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "333,324,760", "page": 46, "level": 2}}, {"headings_1": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}, [{"headings_0": {"content": "333,324,760", "page": 46, "level": 2}}, {"headings_1": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}], [{"headings_0": {"content": "333,324,760", "page": 46, "level": 2}}, {"headings_1": {"content": "10m3 5 Supply of HDPE LYAN580/SPLS/22- 136,800,000 Crestanks LTD 03/08/2022 22/03/2023", "page": 46, "level": 2}}]], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 46, "level": 2}}, {"headings_1": {"content": "333,324,760", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The valley tank was well constructed The valley tank was completed and in and in use, however a weed is eating it use \nup and needs clearing by the", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 46, "level": 2}}, {"headings_1": {"content": "333,324,760", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "There is no sign post for the newly j implemented works \n4 \nite \n43 \n\u2014 \nThe trough for animals to drink in is functional \n2 HDPE tanks for Kabetemere \nThe tank for Kabetemere HCII has not \nNot yet installed hence not functional HCII and \nyet been installed due to non- \nKasagama Seed School \ncompletion of the health center and is \nstill lying at headquarters \nThe tank for Kasagama seed school was \nInstalled and fully functional allocated to Kitazigolokwa C.O.U P/S as \nresolved by DEC since the seed school \nis still under construction \nSupply of HDPE pipe 6000m of 3\u201d \nRehabilitation 6 of boreholes Construction of 6 Ferro tanks \nAppendix 7: YLP recovery schedule \nSupply of HDPE pipe 6000m of 3\u201d Not yet installed therefore not Er ote \nThe pipes were purchased as budgeted functional waiting for takeover by NWSC for construction works \nm: borehole was rehabilitated and are The borehole for kinuka seed school", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}, [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}], [{"headings_0": {"content": "community.", "page": 46, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 46, "level": 2}}]], "page": 46, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a IT", "metadata": {"headings": [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], "page": 47, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "fully functional is functional, Kijjukizo SSS is functional The Ferro tank was constructed and is Installed and fully functional functional \\| OUTSTANDI NG SUBCOUN AMOUNT AMOUNT OUTSTANDING AMOUNT(5 TY PROJECT NAME DISBURSED RECOVERED % 44 inclusive) Kabatema Youth Catering 1, 2014 - 15 LYANTONDE Kaliiro Project Kiyinda Youth Piggery 2 2014 - 15 LYANTONDE Kaliiro Project Lwentondo Youth Goat 3 2014 - 15 LYANTONDE Kaliiro Rearing Project Katagengera Youth Produce 5,521,000 3,242,000 2,279,000 113,950 6,632,000 3,241,100 3,390,900 169,545 5,500,000 2,300,000 3,200,000 160,000 4 2014 - 15 LYANTONDE Kaliiro Buyers & Sellers Project 5,300,000 984,000 4,316,000 215,800 Kabundi Youth Produce 5 2015 - 16 LYANTONDE Kaliiro Buying & Selling 4,660,000 2,885,000 1,775,000 88,750 6 2015 - 16 LYANTONDE Kaliiro Kigaaga Youth Poultry 6,000,000 1,350,000 4,650,000 232,500 . Kyempisi Youth Bull x 2017-18 LYANTONDE Kaliiro Fattening 5,326,000 n 5,326,000 266,300 Kabatema I Youth Produce 8 2017-18 LYANTONDE Kaliiro Trade 4,700,000 1,096,000 3,604,000 180,200 Kasambya Youth Produce 9 2017-18 LYANTONDE Kaliiro Trade 5,000,000 5 5,000,000 250,000 Kyamulama Youth Produce 0 2017-18 LYANTONDE Kaliiro Trade 5,330,000 680,000 4,650,000 232,500 Kabatema II Youth Produce 1 2017-18 LYANTONDE Kaliiro Trade 6,200,000 207,000 5,993,000 299,650 Kiteesa Youth Produce 2 2017-18 LYANTONDE Kaliiro Trade 4,900,000 fn 4,900,000 245,000 3 2017-18 LYANTONDE Kaliiro Kisetura Youth Boda Boda 8,771,800 8,880,000 (108,200) & Karambi A Youth Bull 4 2017-18 LYANTONDE Kaliiro Fattening 7,250,000 & 7,250,000 362,500 Kiyinda Youth Bull 5 2017-18 LYANTONDE Kaliiro Fattening 8,440,000 3,000,000 5,440,000 272,000 Nakisajja A Youth Bull 16 2017-18 LYANTONDE Kaliiro Fattening 9,270,000 7,804,000 1,466,000 73,300 Nakisajja B Youth Goat 7 2017-18 LYANTONDE Kaliiro Rearing 6,800,000 1,000,000 5,800,000 290,000 Karambi B Youth Produce 8 2017-18 LYANTONDE Kaliiro Trade 8,000,000 = 8,000,000 400,000 Kyamusaale Youth Boda 9 2018-19 LYANTONDE Kaliiro Boda 12,450,000 12,500,000 (50,000) - . 20 2018-19 LYANTONDE Kaliiro Nabigoye Youth Boda Boda 12,450,000 2,370,000 10,080,000 504,000 21 2018-19 LYANTONDE Kaliiro Kanoni Youth Boda Boda 12,500,000 3,630,000 8,870,000 443,500 Kanoni Youth Onion 22 2018-19 LYANTONDE Kaliiro Growing . 7,100,000 572,000 6,528,000 326,400 Kiyinda Youth Stationers 23 2022-2023 LYANTONDE Kaliiro and digital printing 11,500,000 5 11,500,000 575,000 Kitovu youth metal 24 2022-2023 LYANTONDE Kaliiro fabrication 10,000,000 z 10,000,000 500,000 \\| 28 2014 15 LYANTONDE Kaliiro T/C Kaliiro Youth Dairy Project 5,800,000 800,000 5,000,000 250,000 - 26 2015 - 16 LYANTONDE Kaliiro T/C Kibisi Youth Piggery . 4,490,000 4,512,000 (22,000) 7 27 2017-18 LYANTONDE Kaliiro T/C Kaliiro Youth Bull Fattening 5,800,000 740,000 5,060,000 253,000 45 28 2017-18 LYANTONDE", "metadata": {"headings": [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}, [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}], [{"headings_0": {"content": "a IT", "page": 47, "level": 5}}, {"headings_1": {"content": "community.", "page": 46, "level": 2}}]], "page": 47, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LL", "metadata": {"headings": [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], "page": 49, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "38 2014 - 15 LYANTONDE Kasagama Rearing Project \nKatebe Youth Bull \n39 2015 - 16 LYANTONDE Kasagama Fattening \nKagara Youth Bull Fattening 40 2015 - 16 LYANTONDE Kasagama \n5 \nMityekura Youth Bull \n41 2015 - 16 LYANTONDE Kasagama Fattening . Kirindimura Youth Boda 42 2016 -17 LYANTONDE Kasagama Boda Riders \nKigaaga Youth Bull 43 2016 -17 LYANTONDE Kasagama Fattening Buyanja Youth Bull \n5,490,000 5,738,000 248,000) \n= T \n5,330,000 2,930,000 (200,000) \n= \n\\_5,450,000 5,670,200 (220,200) \n= \n4,912,000 4,569,950 342,050 \n17,103 \n4,760,000 5,000,000 (240,000) \n5 \n\\_4,500,000 4,500,000 \n= \n5 \n4,700,000 3,710,000 990,000 \n49,500 \n4,390,000 4,560,000 (170,000) \n= \n8,000,000 1,800,000 6,200,000 310,000 6,800,000 1,750,000 5,050,000 252,500 \n44 2016 -17 LYANTONDE Kasagama Fattening 7,000,000 7,000,000 \n= \n= \nKasambya Youth Bull 45 2016 -17 LYANTONDE Kasagama Fattening Kisaluwoko Youth Brick 46 2016 -17 LYANTONDE Kasagama Making \nMuzaire B Youth Bull \n7,000,000 7,000,000 \n= \n= \n4,700,000 1,530,000 3,170,000 158,500 \n47 2017-18 LYANTONDE Kasagama Fattening 8,100,000 8,100,000 405,000 s \nKanyogoga Youth Bull \n48 2017-18 LYANTONDE Kasagama Fattening 8,000,000 3,250,000 4,750,000 237,500 Katebe B Youth Bull \n49 2017-18 LYANTONDE Kasagama Fattening 8,250,000 8,250,000 \nn \n- \nKisaluwoko Youth Goat \n50 2017-18 LYANTONDE Kasagama Rearing 7,550,000 = 7,550,000 377,500 Kasagama T/C Youth Goat \n51 2017-18 LYANTONDE Kasagama Rearing IT 6,830,000 6,830,000 341,500 = \nKabuteetera youth bull \n52 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,500,000 425,000 = \nKasambya youth bull", "metadata": {"headings": [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}, [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", 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5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}], [{"headings_0": {"content": "LL", "page": 49, "level": 6}}, {"headings_1": {"content": "a IT", "page": 47, "level": 5}}]], "page": 49, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "metadata": {"headings": [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], "page": 49, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 \nBuyanja youth bull \n54 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,500,000 \n= \n= \nKinuuka Youth Bodaboda 55 2014 - 15 LYANTONDE Kinuuka Project \nBinikira Youth Grain Milling 56 2014 - 15 LYANTONDE Kinuuka Project \nRwemikoma Youth Dairy 57 2014 - 15 LYANTONDE Kinuuka Project \n5,000,000 5,007,000 (7,000) - \n\\_\\_5,000,000 5,000,000 \nie \n7,800,000 2,300,000 5,500,000 275,000 \n46 \nRweera Youth Bull \n58 2014 15 LYANTONDE Kinuuka Fattening Project 5,125,000 5,125,000 = = - \n59 2016 -17 LYANTONDE Kinuuka Gayaza Youth Boda Boda 9,500,000 7,000,000 2,500,000 125,000 Kawungu Youth Goat \n60 2016 -17 LYANTONDE Kinuuka Rearing \nRweera Youth Bull \n61 2016 -17 LYANTONDE Kinuuka Fattening Nakasozi Youth Bull \n9,000,000 3,800,000 5,200,000 260,000 6,270,000 5,180,000 1,090,000 54,500 \n62 2016 -17 LYANTONDE Kinuuka Fattening 6,800,000 6,800,000 = - Kinuuka Youth Bull \n63 2016 -17 LYANTONDE Kinuuka Fattening Makondo Youth Cattle \n64 2016 -17 LYANTONDE Kinuuka Fattening Rwemikoma Youth Bull \n7,000,000 3,800,000 3,200,000 160,000 7,000,000 5,090,000 1,910,000 95,500 \n65 2017-18 LYANTONDE inuuka Fattening 10,900,000 1,800,000 9,100,000 455,000 Kayunga Youth Bull \n66 2017-18 LYANTONDE Kinuuka Fattening 8,380,000 8,380,000 . 7 Rweera Youth Bull \n67 2017-18 LYANTONDE inuuka Fattening II 10,300,000 10,300,000 5 = Nakasozi Youth Bull \n68 2018-19 LYANTONDE inuuka Fattening 8,775,000 2,500,000. 6,275,000 313,750 Nkoote Youth Cow \n69 2018-19 LYANTONDE inuuka Fattening 10,840,000 1,400,000 9,440,000 472,000 Rweera Youth Goat \n70 2015 16 LYANTONDE inuuka Rearing - \nKyenshama Youth Bull \n3,687,000 400,000 3,287,000 164,350 \n71 2015 16 LYANTONDE Kinuuka Fattening 4,230,000 830,000 3,400,000 170,000 - \n. \n22 2015 - 16 LYANTONDE inuuka Lugalama Youth Boda Boda 5,500,000 5,832,500 (332,500) - Nakasozi 11 Youth Bull \nFattening pjt 23 2022-2023 LYANTONDE Kinuuka \nElisa Zone Youth Goat \n74 2014 - 15 LYANTONDE Lyakajjula Rearing Project Bwihagaju Youth Dairy 75 2014 - 15 LYANTONDE Lyakajjula Project \nKeishango Youth Bull \n9,080,000 E 9,080,000 454,000 5,800,000 3,962,500 1,837,500 91,875 5,500,000 5,706,300 (206,300) = \n76 2014 15 LYANTONDE Lyakajjula Fattening Project 4,500,000 4,815,000 (315,000) \n- \n= \nRwera Bull Fattening \n77 2014 - 15 LYANTONDE Lyakajjula Project \nKabundabunda Youth Maize \n4,000,000 4,100,000 (100,000) - \n78 2014 - 15 LYANTONDE Lyakajjula Produce Sellers Project 4,600,000 4,600,000", "metadata": {"headings": [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}, [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", 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Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}]], "page": 49, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- -", "metadata": {"headings": [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], "page": 50, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Namiwunda Youth Grain \n79 2015 - 16 LYANTONDE Lyakajjula Milling . \nKyemamba Youth Bull 80 2015 - 16 LYANTONDE Lyakajjula Fattening Kicwamba Youth Bull \n81 2015 - 16 LYANTONDE Lyakajjula Fattening \nKitongole Youth Produce 82 2016 -17 LYANTONDE Lyakajjula Buying & Selling Kyemamba Youth Bull \n5,000,000 5,000,000 \n= \n= \n4,360,000 3,600,000 760,000 38,000 4,140,000 2,300,000 1,840,000 92,000 7,000,000 1,000,000 6,000,000 300,000 \n83 2017-18 LYANTONDE Lyakajura Fattening 10,150,000 3,650,000 6,500,000 325,000 ikuuto Youth Bull \n84 2017-18 LYANTONDE Lyakajura Fattening 9,880,000 =: 9,880,000 494,000 . \nKicwamba Trading Centre \n85 2018-19 LYANTONDE Lyakajura Youth Bull Fattening 9,200,000 4,900,000 4,300,000 215,000 Kabundabunda Youth Bull \n86 2018-19 LYANTONDE Lyakajura Fattening 10,330,000 = 10,330,000 516,500 \n47 \nKyemamba Kamusenene \n87 2018-19 LYANTONDE Lyakajura Youth Bull Fattening. 11,130,000 T \n11,130,000 556,500 - \n88 2018-19 LYANTONDE Lyakajura Kikuuto Youth Goat Rearin 7,450,000 \n7,450,000 372,500 = \nLyantonde Gayaza Youth Piggery \n89 2014 - 15 LYANTONDE SC Project \n5,050,000 3,992,500", "metadata": {"headings": [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}, [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}], [{"headings_0": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}, {"headings_1": {"content": "LL", "page": 49, "level": 6}}]], "page": 50, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,057,500", "metadata": {"headings": [{"headings_0": {"content": "1,057,500", "page": 51, "level": 2}}, {"headings_1": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "52,875 Lyantonde Kempega Youth Piggery \n90 2014 - 15 LYANTONDE SC Project \n7,500,000 3,930,000", "metadata": {"headings": [{"headings_0": {"content": "1,057,500", "page": 51, "level": 2}}, {"headings_1": {"content": "53 2018-19 LYANTONDE Kasagama fattening 8,500,000 8,550,000 (50,000)", "page": 49, "level": 3}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,570,000", "metadata": {"headings": [{"headings_0": {"content": "3,570,000", "page": 51, "level": 2}}, {"headings_1": {"content": "1,057,500", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "178,500", "metadata": {"headings": [{"headings_0": {"content": "178,500", "page": 51, "level": 2}}, {"headings_1": {"content": "3,570,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lyantonde Kanyogoga Youth Goat \n91 2014 - 15 LYANTONDE SC Rearing Project \n3,975,000 3,975,050", "metadata": {"headings": [{"headings_0": {"content": "178,500", "page": 51, "level": 2}}, {"headings_1": {"content": "3,570,000", "page": 51, "level": 2}}, [{"headings_0": {"content": "178,500", "page": 51, "level": 2}}, {"headings_1": {"content": "3,570,000", "page": 51, "level": 2}}]], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(50)", "metadata": {"headings": [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "7 \nLyantonde Kasamya Youth Dairy \n92 2014 - 15 LYANTONDE SC Project \n5,850,000 5,850,000 \n= \n\u201c \nLyantonde Kabetemere Youth Tomato \n93 2014 - 15 LYANTONDE SE \u2014 Growing Project 4,075,000 400,000", "metadata": {"headings": [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}, [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}], [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}], [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}], [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}], [{"headings_0": {"content": "(50)", "page": 51, "level": 6}}, {"headings_1": {"content": "178,500", "page": 51, "level": 2}}]], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,675,000", "metadata": {"headings": [{"headings_0": {"content": "3,675,000", "page": 51, "level": 2}}, {"headings_1": {"content": "(50)", "page": 51, "level": 6}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "183,750", "metadata": {"headings": [{"headings_0": {"content": "183,750", "page": 51, "level": 2}}, {"headings_1": {"content": "3,675,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lyantonde \nKalagala Youth Brick Laying 94 2014 - 15 LYANTONDE SC Project", "metadata": {"headings": [{"headings_0": {"content": "183,750", "page": 51, "level": 2}}, {"headings_1": {"content": "3,675,000", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3,950,000 3,481,800 468,200", "metadata": {"headings": [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "23,410 \nLyantonde \n95 2015 - 16 LYANTONDE SC Katoogo Youth Poultry 6,000,000 3,000,000 \n3,000,000 \n150,000 \nLyantonde Kasambya Youth Bull \n96 2017-18 LYANTONDE SC Fattening II \n7,300,000 2,450,000 =\\| 4,850,000 242,500 Lyantonde Kabaale Youth Bull \n97 2017-18 LYANTONDE SC Fattening 6,300,000 3,370,000 2,930,000 146,500 Lyantonde Lusaana Kitazigolokwa \n98 2017-18 LYANTONDE SC Youth Piggery 7,500,000 1,873,800 5,626,200 281,310 Lyantonde Kitazigolokwa Youth Boda \n99 2017-18 LYANTONDE SC Boda \n8,000,000 \\_8,150,000 (150,000) \n\u00ae \nLyantonde Mweyogereze Youth Bull \n100 2017-18 LYANTONDE SC Fattening 8,300,000 \\_1,900,000 6,400,000 320,000 Lyantonde Kyakakala Youth Bull \n101 2017-18 LYANTONDE SC Fattening 7,710,000 7,710,000 385,500 . \n- \nLyantonde Kyetume Kalagala Youth \n102 2018-19 LYANTONDE SC Passion Fruit Growers 7,600,000 7,670,000 \\_(70,000) \n3 \nLyantonde Kyetume Youth Goat \n103 2018-19 LYANTONDE SC Rearing 9,500,000 1,000,000 8,500,000 425,000 \nLyantonde Buyanja Youth Poultry \n\\| \n104 2018-19 LYANTONDE SC Breeders 11,000,000 11,000,000 550,000 = \nLyantonde Kyebumba Youth Goat \n105 2018-19 LYANTONDE SC Rearing . 6,500,000 1,530,000 4,970,000 248,500 Lyantonde Mukokoma Youth Passion \n106 2015 - 16 LYANTONDE sc Fruits Growing \n4,865,000 \\_5,000,000 \\_\\_\\_ (135,000: . \n= \nLyantonde Rwensinga Youth Produce \n107 2015 - 16 LYANTONDE SC Buying & Selling. 5,120,000 4,170,000 950,000 \n47,500 \nLyantonde Lwamayongo Youth Brick \n108 2017-18 LYANTONDE SC \\_Laying 5,410,000 1,000,000 4,410,000 220,500 Lyantonde Kabetemere Youth painting \n109 2022-2023 LYANTONDE SC and designing pjt 8,000,000 8,000,000 400,000 = \nLyantonde \nKempega yth bull fattening \nSC \ngroup 110 2022-2023 LYANTONDE \nLyantonde Kitazigolokwa yth dairy \nsc", "metadata": {"headings": [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}, [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}], [{"headings_0": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, {"headings_1": {"content": "183,750", "page": 51, "level": 2}}]], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "farming", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "111 2022-2023 LYANTONDE \nLyantonde \nKaliiro B Youth PWD Shoe \n9,160,000 9,160,000 458,000 - \n9,020,000 9,020,000 451,000 = \n112 2014 - 15 LYANTONDE T/C Making Project 5,059,998 180,000 4,879,998 \na \nLyantonde \nKooki C Youth Leather & \n113 2014 - 15 LYANTONDE TE Handcraft Project 5,098,000 5,340,000 (242,000) \n- \nLyantonde \nKooki D Youth Piggery \n114 2014 - 15 LYANTONDE T/C Project \n5,378,000 1,481,000 3,897,000 \n194,850 \nLyantonde \nKaliiro A Youth Metal \n115 2014 - 15 LYANTONDE T/C Fabrication Project 6,500,000 3,342,000 \\_3,158,000", "metadata": {"headings": [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}, [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}], [{"headings_0": {"content": "farming", "page": 51, "level": 6}}, {"headings_1": {"content": "3,950,000 3,481,800 468,200", "page": 51, "level": 6}}]], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "157,900", "metadata": {"headings": [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "48 \nLyantonde \nKooki D Youth Carpentry & \n16 2014 15 LYANTONDE TH Joinery Project 7,692,000 7,692,000 = = - \nLyantonde \nKaliiro A Youth Brick \n17 2014 15 LYANTONDE T/C Laying Project 3,491,000 3,491,000 + = - \nLyantonde \n18 2015 - 16 LYANTONDE T/C Kooki C Youth Catering 2,995,000 289,000 2,706,000 135,300 Lyantonde Kaliiro B Youth \n119 2015 16 LYANTONDE T/C Entertainment Skills Group 4,000,000 540,000 3,460,000 173,000 - \nLyantonde \nKaliiro A Youth Liquid Soap \n20 2016 -17 LYANTONDE T/C Making \nLyantonde \n5,085,000 2,050,000 3,035,000 151,750 \n21 2016 -17 LYANTONDE T/C Kooki C Youth Boda Boda 8,000,000 5,656,000 2,344,000 117,200 Lyantonde \nKaliiro B Youth Boda Boda 22 2016 -17 LYANTONDE T/C Riders \nLyantonde \nKaliiro A Youth Muchomo 23 2016 -17 LYANTONDE We United \nLyantonde Kijjukizo Youth Passion \n9,500,000 4,290,000 5,210,000 260,500 4,300,000 1,200,000 3,100,000 155,000 \n24 2016 -17 LYANTONDE T/C Fruit Growers 4,697,000 600,000 4,097,000 204,850 Lyantonde \nKooki D Youth Matooke 125 2016 -17 LYANTONDE T/C Traders Lyantonde \nKaliiro B United Youth Goat \n6,500,000 6,200,000 300,000 15,000 \n126 2017-18 LYANTONDE TE Rearing 6,500,000 1,700,000 4,800,000 240,000 Lyantonde \nKaliiro B Youth Produce \n27 2017-18 LYANTONDE T/C Trade 8,000,000 1,001,000 6,999,000 349,950", "metadata": {"headings": [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}, [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}], [{"headings_0": {"content": "157,900", "page": 51, "level": 8}}, {"headings_1": {"content": "farming", "page": 51, "level": 6}}]], "page": 51, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lyantonde", "metadata": {"headings": [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], "page": 52, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kaliiro B Youth Goat \n28 2017-18 LYANTONDE T/C Rearing 10,000,000 2,300,000 7,700,000 385,000 Lyantonde \n29 2017-18 LYANTONDE WE Kooki D Youth Boda Boda 12,500,000 7,230,000 5,270,000 263,500 Lyantonde \nKooki C Youth Modern \n30 2017-18 LYANTONDE T/C Furniture 11,500,000 1,500,000 10,000,000 500,000 Lyantonde \nKooki D Youth Carpentry & \n31 2017-18 LYANTONDE T/C Joinery 8,320,000 500,000 7,820,000 391,000 Lyantonde \nKaliiro B Youth With Vision \n32 2018-19 LYANTONDE T/C Bull Fattening 7,860,000 210,000 7,650,000 382,500 Lyantonde \n33 2018-19 LYANTONDE T/C Kyamiyonga Youth Poultry 7,460,000 - 7,460,000 373,000 Lyantonde", "metadata": {"headings": [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], "page": 52, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kaliiro B Youth Wine \n34 2018-19 LYANTONDE T/C Making 7,950,000 1,000,000 6,950,000 347,500 Lyantonde \n35 2018-19 LYANTONDE T/C Kijjukizo Youth Brass Band 12,500,000 = 12,500,000 625,000 Lyantonde \nKooki C Youth Music \n36 2018-19 LYANTONDE T/C Entertainment 12,500,000 = 12,500,000 625,000 Lyantonde \n37 2018-19 LYANTONDE T/C Kooki CII Youth Boda Boda 12,450,000 1,659,000 10,791,000 539,550 Lyantonde \nKaliiro B Total Youth Boda \n38 2018-19 LYANTONDE T/C Boda 12,450,000 3,100,000 9,350,000 467,500 Kooki D Youth Automotive \nLyantonde \nVehicle \n39 2022-2023 LYANTONDE T/C \nLyantonde Kooki C youth tailoring \n40 2022-2023 LYANTONDE T/C \nKaliiro A Youth Mobile \nLyantonde Money and Agency \nal 2022-2023 LYANTONDE T/C \nKaliiro B Youth Tailoring \nLyantonde and Embroidering \n42 2022-2023 LYANTONDE T/C \nKooki C Youth Fashions and \nLyantonde \nDesigns \n43 2022-2023 LYANTONDE T/C \n10,000,000 2 10,000,000 500,000 8,960,000 = 8,960,000 448,000 \n10,132,000 a 10,132,000 506,600 9,700,000 si 9,700,000 485,000 10,000,000 = 10,000,000 500,000 \n49 \nKooki D Youth Glass Mart Lyantonde \ngroup \n144 2022-2023 LYANTONDE T/C \nKaliro D Youth Metal Lyantonde Fabrication group \n145 2022-2023 LYANTONDE T/C \nkaliiro A Yth tailoring and", "metadata": {"headings": [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}, [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}], [{"headings_0": {"content": "Lyantonde", "page": 52, "level": 6}}, {"headings_1": {"content": "157,900", "page": 51, "level": 8}}]], "page": 52, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lyantonde", "metadata": {"headings": [{"headings_0": {"content": "Lyantonde", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 52, "level": 6}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "embroidery", "metadata": {"headings": [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "146 2022-2023 LYANTONDE T/C \nLyantonde kooki C Video production 147 2022-2023 LYANTONDE T/C and entertainment \nKanyegenyege Youth \n148 2014 - 15 LYANTONDE Mpumudde Catering Project Rwamabara Youth \n149 2014 - 15 LYANTONDE Mpumudde Blacksmith Project Burunga Youth Dairy \n150 2014 - 15 LYANTONDE Mpumudde Project \nMpumudde B Youth Bull 151 2014 - 15 LYANTONDE Mpumudde Fattening Project Bikokora A Youth Produce \n10,600,000 10,600,000 530,000 \n\u2014 10,000,000 10,000,000 500,000 = \n8,900,000 8,900,000 445,000 5 \n8,750,000 \n8,750,000 437,500 2", "metadata": {"headings": [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}, [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}], [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}], [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}], [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}], [{"headings_0": {"content": "embroidery", "page": 53, "level": 6}}, {"headings_1": {"content": "Lyantonde", "page": 53, "level": 6}}]], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4,400,000", "metadata": {"headings": [{"headings_0": {"content": "4,400,000", "page": 53, "level": 8}}, {"headings_1": {"content": "embroidery", "page": 53, "level": 6}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4,477,400 \\_\\_(77,400) - \n6,100,000 4,645,000", "metadata": {"headings": [{"headings_0": {"content": "4,400,000", "page": 53, "level": 8}}, {"headings_1": {"content": "embroidery", "page": 53, "level": 6}}, [{"headings_0": {"content": "4,400,000", "page": 53, "level": 8}}, {"headings_1": {"content": "embroidery", "page": 53, "level": 6}}]], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,455,000", "metadata": {"headings": [{"headings_0": {"content": "1,455,000", "page": 53, "level": 8}}, {"headings_1": {"content": "4,400,000", "page": 53, "level": 8}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "72,750", "metadata": {"headings": [{"headings_0": {"content": "1,455,000", "page": 53, "level": 8}}, {"headings_1": {"content": "4,400,000", "page": 53, "level": 8}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5,350,000", "metadata": {"headings": [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5,607,500 \\_(257,500)\\_ a \n5,000,000 4,437,000 \n563,000 \n28,150 \n152 2014 - 15 LYANTONDE Mpumudde Buying & Selling Project. 5,000,000 5,000,000 \n- \n- \nBikokora A Youth Produce \n153 2015 - 16 LYANTONDE Mpumudde Buying & Selling. \n4,020,000 4,020,000 \n- \n54 2017-18 LYANTONDE Mplimudde Nsiika Youth Goat Rearing 5,300,000 \n5,300,000 265,000 =\\| \u00ae \nRwamabara Youth Produce \n55 2017-18 LYANTONDE Mpumudde Trade \n6,620,000 3,700,000 2,920,000 146,000 Nyakayaga Youth Produce \n56 2017-18 LYANTONDE Mpumudde Trade \n6,000,000 3,525,000 2,475,000 123,750 Mpumudde B Youth Dairy \n157 2017-18 LYANTONDE Mpumudde Farmers 10,000,000 10,000,000 500,000 = \nRwentanga A Youth Bull \n58 2017-18 LYANTONDE Mpumudde Fattening 6,850,000 400,000 \\_6,450,000 322,500 Kanyegenyege Youth Bull \n59 2017-18 LYANTONDE Mpumudde Fattening 7,800,000 2,750,000 5,050,000 252,500 Buyaga A Youth Bull \n60 2017-18 LYANTONDE Mpumudde Fattening II \\_9,390,000 \n9,390,000 469,500 \\| = \nKembogo Youth Bull \n61 2018-19 LYANTONDE Mpumudde Fattening 9,100,000 500,000 8,600,000 430,000 \n62 2018-19 LYANTONDE Mpumudde Bwiiha Youth Goat Rearing \\_7,640,000", "metadata": {"headings": [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}, [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "5,350,000", "page": 53, "level": 8}}, {"headings_1": {"content": "1,455,000", "page": 53, "level": 8}}]], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "__7,640,000 382,000", "metadata": {"headings": [{"headings_0": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, {"headings_1": {"content": "5,350,000", "page": 53, "level": 8}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "= \nBikokora B yth bull \n63 2022-2023 LYANTONDE Mpumudde fattening 9,460,000 9,460,000 473,000 = \nBikokora D yth bull \n164 2022-2023 LYANTONDE Mpumudde fattening 8,710,000 8,710,000 435,500 > \nBuyaga Youth Bull \n165 2015 - 16 LYANTONDE Mpumudde Fattening \n5,000,000 510,000", "metadata": {"headings": [{"headings_0": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, {"headings_1": {"content": "5,350,000", "page": 53, "level": 8}}, [{"headings_0": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, {"headings_1": {"content": "5,350,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, {"headings_1": {"content": "5,350,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, {"headings_1": {"content": "5,350,000", "page": 53, "level": 8}}]], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4,490,000", "metadata": {"headings": [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "224,500 Kanyeganyegye Youth \n166 2015 - 16 LYANTONDE Mpumudde Goat Rearing \n4,500,000 1,905,000, 2,595,000 \n129,750 Kyeirumba B Youth Piggery \n167 2018-19 LYANTONDE Mpumudde \n7,100,000 3,546,000 3,554,000 177,700 : \n1,215,692,79 \nTOTAL \n8 457,256,300 758,436,498 37,837,883 \n50 \nAppendix 8: UWEP recovery schedule \nOUTSTANDING \nDISTRICT s/c PROJECT NAME \nAMOUNT \nAMOUNT(5% DISBURSED AMOUNT RECOVERED inclusive) LYANTONDE Lytde TC KyamiyongaWmn Candle Mkg 3,000,000 3,000,000 = LYANTONDE Lytde TC Lyantonde Wmn Wine Mkg \nLYANTONDE Lytde TC Lyantonde Wmn Central Mkt \nLYANTONDE Lytde TC Kooki C Poultry \n4,000,000 4,000,000 a \n4,000,000 4,000,000 = 4,500,000 1,050,000 3,622,500 LYANTONDE Kinuuka ObulamuBwebugaga Bull Fattening 4,300,000 4,300,000 5 LYANTONDE inuuka MakondoKwetungura Piggery 4,100,000 3,658,000 464,100 LYANTONDE Kinuuka Bwamuramira Women Goat Rearing 5,100,000 4,250,000 892,500 LYANTONDE Ltyde SC Kyetume Women Bull Fattening 3,500,000 2,578,000 968,100 LYANTONDE Ltyde SC Nseese Women Bull Fattening \nLYANTONDE Ltyde SC Gayaza Women Goat Rearing \n3,500,000 3,500,000 = \n3,000,000 3,000,000 = LYANTONDE Ltyde SC Kitazigolokwa Women Piggery 3,500,000 2,810,000 724,500 LYANTONDE Mpumudde Nyakayaga Women Goat Rearing \nLYANTONDE Mpumudde Rwamabara Tree Nursery \n2,477,000 2,477,000 \n7", "metadata": {"headings": [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}]], "page": 53, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,600,000 1,169,500 452,025 LYANTONDE Mpumudde Buyaga Women Bull Fattening 4,390,000 4,390,000 = LYANTONDE Mpumudde Bikokora Women Crop Growing 1,250,000 1,250,000 = LYANTONDE Kasagama Namutamba Women Goat Rearing 2,250,000 2,250,000 = LYANTONDE Kasagama Kayera Women Bull Fattening 3,500,000 3,500,000 2 LYANTONDE Kasagama Kirindimula B Women Goat Rearing 2,250,000 2,250,000 a LYANTONDE Kasagama Katamacuba Women Bull Fattening 3,500,000 3,500,000 & LYANTONDE Kasagama Lwemubu Women Bull Fattening 6,400,000 5,105,000 1,359,750 LYANTONDE Kalliro Kiyinda Women Piggery 3,500,000 1,252,000 2,360,400 LYANTONDE Kaliiro Kyempisi Women Produce 3,150,000 3,100,000 52,500 LYANTONDE Kaliiro Kabundi Women Catering 3,000,000 1,087,000 2,008,650 LYANTONDE Kaliiro Kitovu Women Produce 3,150,000 2,500,000 682,500 LYANTONDE Lyakajula BakyalaTwimukye Goat Rearing 3,000,000 1,543,000 1,529,850 LYANTONDE Lyakajula Akabaare Women Bull Fattening 5,000,000 5,000,000 2, LYANTONDE Lyakajula Kyemamba Tukwatanise 3,200,000 500,000 2,835,000 51 LYANTONDE Kasagama Kisaluwoko Women Piggery LYANTONDE Kasagama Kihumuro Goat Fattening LYANTONDE Mpumudde Rwenzaza Women Goat Rearing LYANTONDE Mpumudde Kalyamenvu Goat Rearing 3,400,000 \\| 3,400,000 2 5,800,000 \\| 1,750,000 4,252,500 3,300,000 \\| 3,300,000 a 3,585,000 \\| 3,585,000 = LYANTONDE Lyakajjula RweraBakaziKwetungura Bull Fattening 7,297,000 7,297,000 : LYANTONDE \\_Lyakajjula LyakajulaBakyalaTwezimbe Bull Fattenin 5,700,000 5,700,000 = LYANTONDE Lyakajjula Kakoma Women Bull Fattening 7,120,000 7,120,000 \u201c LYANTONDE Kinuuka BugagaManyi Women Bull Fattening seu] 4,400,000 = LYANTONDE Kinuuka Kamusenene Women Bull Fattening 5,050,000 \\_2,305,000 2,882,250 = LYANTONDE Kinuuka Kinuuka Women Bull fattening 5,550,000 2,300,000 3,412,500 LYANTONDE Kinuuka Kawungu Women Bull Fattening 6,100,000 5,802,000 312,900 LYANTONDE Lytde TC Joy Crafts and Designers LYANTONDE Lytde TC Twimukye Produce and Trade LYANTONDE Lytde TC Kooki C Ghee Making LYANTONDE Kaliiro \\_Kiyinda Women Produce Trade 7,000,000 7,100,000 100,000 3,000,000 600,000 2,520,000 4,900,000 930,000 4,168,500 3,150,000 3,150,000 = LYANTONDE Kaliiro Kigaaga Women Produce Trade 5,400,000 = 5,670,000 LYANTONDE Lytde Kasambya Women Catering Services 6,000,000 = 6,300,000 LYANTONDE Lytde Lwamawungu Piggery 3,500,000 705,000 \\_\\_\\_ 2,934,750 LYANTONDE Lytde Kyabazaala Women Bull Fattening 4,850,000 4,850,000 2 LYANTONDE Kasagama Kisaluwoko Women Piggery \\_3,400,000 3,400,000 = LYANTONDE Lytde Kabale Women Ghee Making 7,510,000 1,200,000 6,625,500 LYANTONDE Lytde Kabula Women Goat\\_Rearing \\_ 6,450,000 1,710,000 4,977,000 LYANTONDE Lytde Buyanja Women Bull fattening 8,400,000 8,400,000 - LYANTONDE Lytde Kasambya Women Bull Fattening 9,250,000 4,215,000 5,286,750 LYANTONDE Lyakajjula Kyemamba Women Bull fattening\\_ 7,840,000 - 8,232,000 LYANTONDE Lyakajula Bwihagaju Women Goat Rearing 8,600,000 5,208,000 3,561,600 LYANTONDE Lytde TC Kyabuuza Women catering Services 5,740,000 1,500,000 4,452,000 LYANTONDE Lytde TC Kaliiro B Women Passion Fruit 11,600,000 1,800,000 10,290,000 Lyantonde Women Central Market \\| LYANTONDE Lytde TC Traders 10,140,000 10,140,000 = \\| LYANTONDE Kaliiro Kyabasiita Women Handcraft 6,600,000 1,020,000", "metadata": {"headings": [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}]], "page": 54, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 4,725,000 LYANTONDE Kaliiro Kanoni Women Handcraft 4,500,000 z 4,725,000 LYANTONDE Lyakajjula Rwenyonyonzi Women Bull fattening 8,500,000 8,075,000 446,250 LYANTONDE Lyakajjula Kyemamba Kugumikiriza Women Goat 6,500,000 4,900,000 1,680,000 LYANTONDE Lyakajjula Kicwamba Women Piggery 4,000,000 = 4,200,000", "metadata": {"headings": [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], "page": 56, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "53 \nLYANTONDE Lyakajjula Namiwunda A Women Piggery 4,500,000 1,000,000 3,675,000 LYANTONDE Lytde TC Twejjemubwavu Women Chalk Making 6,888,000 \n7,232,400 - \nKaliiro A Women Yoghurt and Ghee \nLYANTONDE Lytde TC Making \nBwihagajuBakyalaNyekundire Goat \n10,000,000 312,500 10,171,875 LYANTONDE Lyakajjula Rearing 6,200,000 1,610,000 4,819,500 LYANTONDE Lytde TC Kaliiro A Women Poultry \n6,705,000 1,575,700 5,385,765 LYANTONDE Kaliiro Nakaseeta A Women Bull Fattening 7,100,000 \n7,455,000 LYANTONDE Kinuuka Rwetamu Women Handcraft 6,200,000 \n6,510,000 = \nLYANTONDE LytdeSC Gayaza Women Goat Rearing 5,800,000 3,234,000 2,694,300 LYANTONDE Mpumudde Bikokora B Women Handcraft \nLYANTONDE Lytde Kakibandi Women Dairy \n6,000,000 800,000 5,460,000 8,200,000 2,530,000 5,953,500 LYANTONDE Mpumudde Bikokora D Women Goat Rearing 6,682,000 \n= 7,016,100 LYANTONDE Lyakajjula Kabundabunda Women Goat Rearing 6,200,000", "metadata": {"headings": [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}, [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}], [{"headings_0": {"content": "4,490,000", "page": 53, "level": 8}}, {"headings_1": {"content": "__7,640,000 382,000", "page": 53, "level": 8}}]], "page": 56, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6,510,000", "metadata": {"headings": [{"headings_0": {"content": "6,510,000", "page": 57, "level": 6}}, {"headings_1": {"content": "4,490,000", "page": 53, "level": 8}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 \nLyantonde Women Milk & Ghee \nLYANTONDE Lytde TC rocessing \n8,950,000 150,000 9,240,000 LYANTONDE Kaliiro Kaliiro I Women Hair Dressing 5,000,000 \n5,250,000 LYANTONDE Kinuuka Twetungure Women Piggery 6,200,000 = 6,510,000 LYANTONDE Kasagama Kirindimula A Women Goat Rearing 9,800,000", "metadata": {"headings": [{"headings_0": {"content": "6,510,000", "page": 57, "level": 6}}, {"headings_1": {"content": "4,490,000", "page": 53, "level": 8}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10,290,000", "metadata": {"headings": [{"headings_0": {"content": "10,290,000", "page": 57, "level": 2}}, {"headings_1": {"content": "6,510,000", "page": 57, "level": 6}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "LYANTONDE Lytde SC Luwaama B Women Brick Making 4,500,000 \n= 4,725,000 LYANTONDE Lytde SC Lyabuguma Women Dairy 5,189,000 = 5,448,450 LYANTONDE Lytde SC Mukokoma Tailoring 5,600,000 = 5,880,000 LYANTONDE Ltyde TC Kaliiro A W omen Bull\\_ Fattening \n5,500,000 5,775,000 LYANTONDE Lytde TC Kooki C Tailoring and Design \\_\\_5,200,000 \n5,460,000 LYANTONDE Kinuuka Nakaato Women Bull Fattening 7,000,000 392,000 6,938,400 LYANTONDE czas Kisaluwoko Women Bull Fattening 7,000,000 = 7,350,000 TOTAL 634,105,000 276,811,600 374,307,820 \nAppendix 9: Status of Land \nS/N Land/ Facility on Location Particulars of land Approximate Status Incumbrancer/Remarks land", "metadata": {"headings": [{"headings_0": {"content": "10,290,000", "page": 57, "level": 2}}, {"headings_1": {"content": "6,510,000", "page": 57, "level": 6}}, [{"headings_0": {"content": "10,290,000", "page": 57, "level": 2}}, {"headings_1": {"content": "6,510,000", "page": 57, "level": 6}}]], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "acreage/Size", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. District \nLyantonde Land is comprised in Plot 2012 14.99 HA Headquarters HG Kabula Block 76. It\u2019s a Mailo \nTenure. A subdivision out of \nformer Plot 1604.", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Titled Dispute with the family of the late Joyce Byendozo is still ongoing. The lawyer assigned to our case was transferred to Fort Portal. Ms Anna Kanyago is the new lawyer assigned to our case. \n54 \n", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 57, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Chief Magistrate\u2019s Lyantonde Land is comprised in Plot 2010 0.304 HA \nTitled No encumbrances Court under T/C \nabula Block 76. A subdivision \nconstruction", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "out of former Plot 1604. Was allocated to the judiciary by the District. \n3; Land allocated to Lyantonde \n52 plots (1551 to 1602) are all developers T/E titled \nTotalling 3.2883 Titled 24 developers have obtained lease HA \ntitles and 28 developers have not yet processed leases.", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. District Community Lyantonde Land is comprised in Plot 1600 0.247 HA Development ME abula Block 76. \nServices Offices", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Titled \nOccupied by Community Development Services staff", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Kyemamba Dam Lyakajjula S/C Land is comprised in Plot \u201cRANCH 16A%4\", Kabula Block \u201cRANCH 16A\u201d.", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kyemamba Seed Lyakajjula S/C Land is comprised in Plot 3 Secondary School \nKabula Block \u201cRANCH 16A\u201d", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "G Primary schools Lyakajjula S/C They are two (2) namely Lyakajjula \nKyemamba primary schools \n57.173 HA Titled \nThere are encroachers on the land. District is awaiting response from Solicitor General on way forward concerning obtaining of Court Order 10.2510 HA \nTitled \nThis is the proposed site for the construction of Kyemamba Seed Secondary School by UgIFT project. Not titled Religious founded", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "8. Kyemamba Service Lyakajjula S/C Land is comprised in plot 17 14.048 HA \nTitled \nProposed service center Center \nKabula Block \u201cRANCH 16B\u201d \n9; Lyakajjula S/C and Lyakajjula S/C Lyakajjula COU on 2\u2122/August 5.0 Acres \nLyakajjula HC II \n2012 donated 5 acres to be used \nby Gov't to construct S/C \neadquarters.\n9. Kyemamba HCII Lyakajjula S/C\n10. Mukokoma land Lyantonde S/C Land is comprised in Plot 125 5.694 HA abula Block 74 and is Mailo \nTenure owned by Lyantonde \nDistrict Local Government.", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12. Lyantonde S/C Lyantonde Lyantonde Sub County \nN/A headquarters T/C headquarters is located inside \nplot 2012 Kabula Block 76 which \nbelongs to Lyantonde District \nLocal Government\n13. Biwolobo Primary Lyantonde S/C Biwolobo Primary School is \n19.830 HA School \nlocated on 19.830 Hectares (49 \nAcres) of Buganda Kingdom land \nand the land title is in the names \nof the SABADU of KABULA by \nvirtue of his office with Final \nCertificate Number 27454 and \ninstrument number 17872 \n(Official Mailo) Volume 505, Folio \nLi\n14. Kasambya SSS Lyantonde S/C\n15. Other primary Lyantonde S/C There are ten (10) other primary schools schools in the S/C Kitazigolokwa c/u primary school", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Titled \nUgiFT project upgrade of Lyakajjula HC II to HC III status is also being done on the same piece of land. \nNot titled \nNeeds to be inspected \nTitled \nThe District Council approved the allocation of the whole of Mukokoma to Lyantonde Sub County, under minute LDC 11/2017/2018, 14(k), for development and revenue generation \nN/A \nBut the S/C trying to develop Mukokoma land above according to the council resolution above. \nNot titled \nThe land belongs to the Kabaka and is administered by the Buganda Land Board. The school needs to curve out its acreage from the 19.830 HA \nNot titled COU founded \nNot titled \nThey are COU, Catholic and Muslim founded \n55 \nKitazigolokwa RC primary school Katovu primary school Kyakakala primary school Kalagala primary school Kempega primary school Kyewanula primary school Lwamawungu primary school Buyanja primary school Kabetemere primary school Biwolobo primary school Kabasegwa primary school", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 58, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16. Kabetemere HC IT Lyantonde S/C A one Sseddume Abdul sold 2.0 2.0 Acres Acres to Lyantonde S/C for the \nupgrade of Kabetemere HC II to \nHC III", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Not titled \nSince the HC II has been upgraded to HC III status through UgIFT, there is a proposal to have the land surveyed next FY", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "17. Katovu HCII \\_\\|\\_Lyantonde S/C\n18. Lyantonde Hospital Lyantonde \nThe land is comprised in Plot 7 Land T/C Kabula Block 72 and was gazetted as a dispensary years ago.", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Not titled \nNeeds to be inspected \n4.05 HA Surveyed and title This is where the hospital sits being processed \n", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}, [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}]], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "19. Lyantonde T/C Lyantonde The land is comprised in plots 2.83 HA headquarters YC \n47 and 463 Kabula Block 78, \n0.7133 HA and 2.12 HA \nrespectively. The land is \nsurveyed and titled.\n20. Cemetery land at Lyantonde S/C The land is comprised in Plot 94 0.405 HA", "metadata": {"headings": [{"headings_0": {"content": "acreage/Size", "page": 57, "level": 8}}, {"headings_1": {"content": "10,290,000", "page": 57, "level": 2}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Mweyogereze", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kabula Block 73", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "21. Market \nLyantonde The land is comprised in plot 0.715 HA area/Lyantonde T/C \n1004 Kabula Block 76. The \nCentral Market \nland is surveyed and titled.\n22. Water treatment Lyantonde The land is comprised in plot 74 0.52 HA plant Biwolobo T/C \nKabula Block 82.\n23. Water reservoir Lyantonde Kabula Block 76, plot 1109 Tank T/C\n24. Treatment plant Lyantonde The land is comprised in plot 73 0.92 HA area/Water Source T/C Kabula Block 82.\n25. Dumping site Lyantonde Kabula Block 76, plot 112 \n1.62 HA T/C\n26. Taxi park Lyantonde Kabula Block \n76, plots 175,176 & 0.602 HA TE \n177, 0.088HA, 0.044 HA and \n0.47 HA respectively.\n27. Kyabbuuza open Lyantonde The land is comprised in \n0.38 HA space", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "T/C \nplotsi67 and 208 Kabula Block 78, 0.34 HA and 0.04 HA respectively.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "28. Kyabbuuza Primary \nUganda Muslim Supreme Council 5.0 Acres School \nhad earlier allocated 1 acre of \nland on which the school was \nfirst established in 2012. Due to \nthe tremendous development \nexhibited by the school in terms \nof enrolment, Uganda Muslim \nSupreme Council decided that \nthe school be transferred to a \nmore spacious land on Plot 16 \nKabula Block 78 where 5.0 \nAcres were allocated to the", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Titled \nLyantonde T/C offices sit on this land \nTitled \nLands belongs to Lyantonde TC \nTitled This land belongs to Lyantonde T/C \nTitled \nThe land belongs to Lyantonde T/C \nNot yet titled \nLyantonde TC to subdivide its share out of the land \nTitled \nThe land belongs to Lyantonde T/C/leased to NWSC MUK-0025439 Titled \nThe land belongs to Lyantonde T/C \n\\_ \nTitled \nThe land belongs to Lyantonde T/C \nTitled \nThe land belongs to Lyantonde T/C \nNot titled The School has finalized the subdivision process and is awaiting the transfer of the land title into its names. The school is currently fenced with live fence but has plans of constructing a permanent fence. \n56 \nschool.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 59, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "29. St. Gonzaga SS Lyantonde TC\n30. St. Martin p/s Lyantonde TC\n31. Kasambya p/s Lyantonde TC\n32. Mpumudde HC III Mpumudde Mpumudde Health Centre III s/c started as a dispensary before 1982 under Rakai District.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "33. Mpumudde S/C Mpumudde The land belongs to the Kabaka headquarters S/C and is administered by the Buganda Land Board\n34. Kyabanywera Dam Mpumudde Land is comprised in Plot 56 1.164 HA S/c Kabula Block 60 and is freehold \ntenure.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Not titled Under Catholic foundation \nNot titled Under Catholic foundation \nNot titled Under COU \nNot titled \nInspection of the land is needed to establish the approximate acreage of the land and whether the land is public land or under Buganda Land Board \nNot titled \nThe land belongs to the Kabaka and is administered by Buganda Land Board \nTitled \nThe land/dam was allegedly enclosed into private land.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "35. Rwamabara Seed Mpumudde The land belongs to the Secondary School S/C registered trustees of the church of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "36. Other schools Mpumudde There are nine (9) other primary S/C schools in Mpumudde Kalyamenvu primary school", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nBikokola primary school Mpumudde primary school Bubangizi primary school Rwamabara primary school Kasaana primary school Buyaga primary school Nakaseeta primary school Nsiika primary school \n", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "37. Kemunyu HCII Mpumudde S/C \n38, Buyaga HCII Mpumudde S/C \n39, Kasagama S/C", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kasagama S/C The land is administered by headquarters and \nBuganda Land Board. Volume Kasagama HC III 605, Folio 6, Final Certificate 30014, Instrument No 24302 Kasagama and Kalebe. In the names of The MUMYUKA OF KABULA \n7,83 Acres Not titled \nMemorandum of Understanding was signed btn District and COU. Construction of the school is one of the UgiFT projects. \nNot titled \nThey are COU, Catholic and Muslim founded \nNot titled \nNeeds to be inspected \nNot titled \nNeeds to be inspected \n20.235 HA Not titled The land belongs to the Kabaka and is administered by the Buganda Land Board", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "40. Cattle Market \nKasagama S/C Land is comprised in Plot 104 1.183 HA Kabula Block 15, LAN/501/1, \nVolume 582, Folio 8, is freehold \nand the proprietor is KASAGAMA \nSUB COUNTY LOCAL COUNCIL \nand was registered on 29\" \n[08/2008", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nTitled The user is restricted to cattle market. There is encroachment on the land. There is need to determine extent of encroachment through opening of boundaries.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "41. Kasagama Seed Kasagama S/C The land belongs to the Secondary School \nregistered trustees of the church of Uganda", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "42. Other primary Kasagama S/C They are three (3) namely schools \nNamutamba primary school", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kasagama primary school \nKabwanswa primary school \n10.0 Acres Not titled \nMemorandum of Understanding was signed btn District and COU and construction of the school under UgiFT project is in progress. \nNot titled \nThey are religious founded \n57 \nKisaluwoko primary school", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 60, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "43. Buyanja HCII Kasagama S/C\n44. Namutamba HCII Kasagama S/C\n45. Kinuuka S/C \nKinuuka S/C The land belongs to the Kabaka 19.83 HA headquarters and \nand is administered by the \nKinuuka HC III \nBuganda Land Board", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Not titled Needs to be inspected \nNot titled \nNeeds to be inspected \nNot titled Kinuuka S/C headquarters and Kinuuka HC III sit on this land", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "46. Kyenshama HCII Kinuuka S/C\n47. Kyenshama \nKinuuka S/C This land was offered to the Livestock Market \nDistrict by Mr Kakye Fred of Rwera LC1, Rwamulamira Parish, Kinuuka for livestock market development purposes.", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "48. Other schools Kinuuka S/C They are six (6) schools namely Kyeshama primary school", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Kinuuka primary school Kamusenene BTA primary school Kawungu primary school Nakasozi primary school \nBTA Binikira primary school \n", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "49. Kaliiro T/C and \nKaliiro T/C The land is administered by Kaliiro HC III \nBuganda Land Board. Owner is the MUSALE of Kabula by virtue of his office. Volume 609 Folio \n22 Final Certificate No 30135 and Instrument No 24467", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Needs to be inspected \nNot known Not titled The land agreement was submitted to CAO on 22\"! March 2022 by the then District Production Officer Mr Natwebembera Amon. \nNot titled Under COU foundation \\| \n19.83 HA Not titled The T/C is to embark on securing a certificate of occupancy from Buganda Land Board \n", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}, [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}]], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "50. Nabigoye Primary Kaliiro T/C This land is comprised in Plot 2.889 HA School 55 Kabula Block 57 at", "metadata": {"headings": [{"headings_0": {"content": "Mweyogereze", "page": 59, "level": 8}}, {"headings_1": {"content": "acreage/Size", "page": 57, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Nabigoye-Kyakuterekera.", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The acreage of the land is 2.889 Hectares. The land is titled in the names of UNITED MOSQUE ALLIANCE", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "51. Nabigoye market Kaliiro T/C The land is a surplus estate and 11.0 Acres is considered public land", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "52. St Johns Kaliiro Kaliiro T/C The School is Catholic Church Secondary School founded under the Masaka Diocesan Education Secretariat. The resident supervisors are ST ADRIAN KALIIRO CATHOLIC PARISH. The land belongs to the registered Trustees of Masaka Diocese and the school is a lawful occupant with no risk of encroachment or loss of land.\n53. Makukulu Dam Kaliiro S/C Land is comprised in Plots 13 98.155 HA Kabula Block 47 measuring 1.163 \nHectares (freehold) and 24 & 25 \nKabula Block 47 measuring \n96.992 Hectares (freehold).", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Titled \nThe owners of the land is United Mosque \nAlliance \nNot titled \nThe titling process is still ongoing. Rectification of shift in the cadastral block is being done. \nNot titled \nThe school is a lawful occupant on this land \nTitled \nThere are encroachers on the land. District is awaiting response from Solicitor General on way forward concerning obtaining of Court Order \n58", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}, [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}]], "page": 61, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "54. Kaliiro S/C", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nKaliiro S/C \nKaliiro S/C bought 5 Acres of 5.0 Acres headquarters \nland from a one Kiggundu Clement for the S/C headquarters", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}, [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}]], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "55. Kiyinda HCII Kaliiro S/C Purchased by the community\n56. Kyakuterekera HCII Kaliiro S/C\n57. Rest of the Schools Kaliiro S/C There are thirteen (13) other", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nNot titled The land is public land and the S/C will be advised to apply for conversion from customary tenure to freehold \nNot titled \nNeeds to be inspected Not titled \nNeeds to be inspected Not titled \nThey are Anglican and Catholic primary schools founded Kalambi primary school \nLugala primary school \nKabatema primary school \nBamukanika primary school \nKibisiLusozi primary school \nKiteesa primary school \nKalama primary school \nKaliiro primary school \nNakisajja primary school \nMakukulu primary school \nNabigoye primary school \nKiyinda c/u Primary school \nKiyinda RC primary school \nLwentondo Primary School", "metadata": {"headings": [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}, [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}], [{"headings_0": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, {"headings_1": {"content": "Mweyogereze", "page": 59, "level": 8}}]], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 10: Understaffing", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: Understaffing", "page": 62, "level": 4}}, {"headings_1": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "POST TITLE \nOFFICE OF THE CHIEF ADMINISTRATIVE", "metadata": {"headings": [{"headings_0": {"content": "Appendix 10: Understaffing", "page": 62, "level": 4}}, {"headings_1": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}, [{"headings_0": {"content": "Appendix 10: Understaffing", "page": 62, "level": 4}}, {"headings_1": {"content": "Nabigoye-Kyakuterekera.", "page": 61, "level": 6}}]], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OFFICER", "metadata": {"headings": [{"headings_0": {"content": "OFFICER", "page": 62, "level": 6}}, {"headings_1": {"content": "Appendix 10: Understaffing", "page": 62, "level": 4}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Chief Administrative Officer", "metadata": {"headings": [{"headings_0": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}, {"headings_1": {"content": "OFFICER", "page": 62, "level": 6}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SALARY REC ESTAB FILLED VACANT", "metadata": {"headings": [{"headings_0": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}, {"headings_1": {"content": "OFFICER", "page": 62, "level": 6}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SCALE", "metadata": {"headings": [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U1SE 1 1 0 Personal Secretary U4 1 0 1 Driver U8 1 1 0 Sub-Total 3 2 1 ADMINISTRATION DEPARTMENT \nDeputy Chief Administrative Officer \nPrincipal Assistant Secretary \nU1SE 1, 1, 0 U2 1 1 0 \n59 \nSenior IT Officer \nU3 1 0 1", "metadata": {"headings": [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}, [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}], [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}], [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}], [{"headings_0": {"content": "SCALE", "page": 62, "level": 6}}, {"headings_1": {"content": "Chief Administrative Officer", "page": 62, "level": 6}}]], "page": 62, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Senior Records Officer", "metadata": {"headings": [{"headings_0": {"content": "Senior Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "SCALE", "page": 62, "level": 6}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U3 1 1 0 Senior Assistant Secretary \nU3 1 0 1 Assistant Secretary U4 1 0 1 IT Officer \nU4 1 1 0", "metadata": {"headings": [{"headings_0": {"content": "Senior Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "SCALE", "page": 62, "level": 6}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Records Officer", "metadata": {"headings": [{"headings_0": {"content": "Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Senior Records Officer", "page": 63, "level": 8}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U4 i 0 1 Communication Officer U4 1 1 0", "metadata": {"headings": [{"headings_0": {"content": "Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Senior Records Officer", "page": 63, "level": 8}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Assistant Records Officer", "metadata": {"headings": [{"headings_0": {"content": "Assistant Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Records Officer", "page": 63, "level": 8}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U5 2 1 it Senior Office Supervisor \nU5 1 0 A Stenographer Secretary U5 3 3 0 Pool Stenographer U6 3 3 0 Office Typist \nU7 \\| 2 0 2 Office Attendant U8 7 6 1 Driver U8 11 10 1 Sub Total \nHUMAN RESOURCE MANAGEMENT UNIT \nPrincipal Human Resource Officer Senior Human Resource Officer Human Resource Officer \nPROCUREMENT AND DISPOSAL UNIT", "metadata": {"headings": [{"headings_0": {"content": "Assistant Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Records Officer", "page": 63, "level": 8}}, [{"headings_0": {"content": "Assistant Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Records Officer", "page": 63, "level": 8}}], [{"headings_0": {"content": "Assistant Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Records Officer", "page": 63, "level": 8}}], [{"headings_0": {"content": "Assistant Records Officer", "page": 63, "level": 8}}, {"headings_1": {"content": "Records Officer", "page": 63, "level": 8}}]], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "38 28 10", "metadata": {"headings": [{"headings_0": {"content": "38 28 10", "page": 63, "level": 6}}, {"headings_1": {"content": "Assistant Records Officer", "page": 63, "level": 8}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U2 1 0 1", "metadata": {"headings": [{"headings_0": {"content": "U2 1 0 1", "page": 63, "level": 6}}, {"headings_1": {"content": "38 28 10", "page": 63, "level": 6}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U3 1 1 0", "metadata": {"headings": [{"headings_0": {"content": "U2 1 0 1", "page": 63, "level": 6}}, {"headings_1": {"content": "38 28 10", "page": 63, "level": 6}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "U4 1 1 0", "metadata": {"headings": [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 2 1 \nSenior Procurement Officer U3 1 1 0 U4 1 \nProcurement Officer \nSub-Total 2 2 0 OFFICE OF THE TOWN CLERK \nTown Clerk/Principal Township Officer U2 2 1 1 Driver U8 2 1 1 Sub-Total 4 2 2 ADMINISTRATION DEPARTMENT \n60 \nSenior Assistant Town Clerk \nU3 2 2 0 Human Resource Officer \nU4 2 0 2 IT Officer \nU4 2 0 2 Stenographer Secretary U5 2 2 0 Assistant Records Officer \nU5 2 1 1 Law Enforcement Officer \nU5 2 0 2 Town Agent \nUS 5 5 0 Pool Stenographer U6 2 2 0 Office Typist \nU7 2 0 2 Law Enforcement Assistant U8 6 2 4 Askari U8 6 0 6 Office Attendant U8 4 0 4 Driver U8 4 0 2 Sub Total \n41 14 27 Subcounty Chief/SAS U3 6 2 4", "metadata": {"headings": [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}, [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}], [{"headings_0": {"content": "U4 1 1 0", "page": 63, "level": 6}}, {"headings_1": {"content": "U2 1 0 1", "page": 63, "level": 6}}]], "page": 63, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Parish Chief", "metadata": {"headings": [{"headings_0": {"content": "Parish Chief", "page": 64, "level": 6}}, {"headings_1": {"content": "U4 1 1 0", "page": 63, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "U5 25 25 0 Office Typist", "metadata": {"headings": [{"headings_0": {"content": "Parish Chief", "page": 64, "level": 6}}, {"headings_1": {"content": "U4 1 1 0", "page": 63, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "U7 6 0 6", "metadata": {"headings": [{"headings_0": {"content": "U7 6 0 6", "page": 64, "level": 6}}, {"headings_1": {"content": "Parish Chief", "page": 64, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Office Attendant U8 6 0 6", "metadata": {"headings": [{"headings_0": {"content": "U7 6 0 6", "page": 64, "level": 6}}, {"headings_1": {"content": "Parish Chief", "page": 64, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sub Total", "metadata": {"headings": [{"headings_0": {"content": "Sub Total", "page": 64, "level": 6}}, {"headings_1": {"content": "U7 6 0 6", "page": 64, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "43 27 16", "metadata": {"headings": [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Senior Assistant Town Clerk \nU3 5 0 5 Office Typist \nU7 5 0 5 Assistant Law Enforcement Officer \nU7 5 0 5 Office Attendant U8 5 0 5 Sub Total 20 0 20 OFFICE OF THE TOWN CLERK \nTown Clerk/Principal Township Officer U2 2 1 1 Driver U8 1 1 Sub-Total 4 2 2 ADMINISTRATION DEPARTMENT \nSenior Assistant Town Clerk \nU3 2 2 0 \n61 \nU4 \\| 2 0 2 Human Resource Officer \nU4 \\| 2 0 2 IT Officer \nStenographer Secretary U5 2 2 0 \nAssistant Records Officer \nU5 2 1 1 \nU5 \\| 2 0 2 Law Enforcement Officer \nTown Agent \nU5 5 5 0 \nPool Stenographer U6 2 2 0 I \nOffice Typist \nU7 2 0 2 \nLaw Enforcement Assistant \\| U8 6 2 4 Askari \\| U8 6 0 6 \\| U8 4 0 4", "metadata": {"headings": [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}, [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}], [{"headings_0": {"content": "43 27 16", "page": 64, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 64, "level": 6}}]], "page": 64, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Office Attendant", "metadata": {"headings": [{"headings_0": {"content": "Office Attendant", "page": 65, "level": 8}}, {"headings_1": {"content": "43 27 16", "page": 64, "level": 6}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Driver + U8 4 0 2", "metadata": {"headings": [{"headings_0": {"content": "Office Attendant", "page": 65, "level": 8}}, {"headings_1": {"content": "43 27 16", "page": 64, "level": 6}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sub Total", "metadata": {"headings": [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "41 14 27 \nSubcounty Chief/SAS II U3 6 2 4 \nParish Chief \nU5 25 25 \nOffice Typist \nU7 6 0 6 U8 \\| 6 0 6 Office Attendant \nSub Total \n43 \\| >27 16 \nSenior Assistant Town Clerk \nU3 5 0 5 \nOffice Typist \nU7 5 0 5 \nAssistant Law Enforcement Officer", "metadata": {"headings": [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}, [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}], [{"headings_0": {"content": "Sub Total", "page": 65, "level": 8}}, {"headings_1": {"content": "Office Attendant", "page": 65, "level": 8}}]], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "U7 5 0 5", "metadata": {"headings": [{"headings_0": {"content": "U7 5 0 5", "page": 65, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 65, "level": 8}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Office Attendant U8 5 0 5 \nSub Total \n20 0 20", "metadata": {"headings": [{"headings_0": {"content": "U7 5 0 5", "page": 65, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 65, "level": 8}}, [{"headings_0": {"content": "U7 5 0 5", "page": 65, "level": 6}}, {"headings_1": {"content": "Sub Total", "page": 65, "level": 8}}]], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TOTAL 262 120 142", "metadata": {"headings": [{"headings_0": {"content": "TOTAL 262 120 142", "page": 65, "level": 6}}, {"headings_1": {"content": "U7 5 0 5", "page": 65, "level": 6}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "page": 65, "level": 3}}, {"headings_1": {"content": "TOTAL 262 120 142", "page": 65, "level": 6}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN Vote Name Parish Name PDM SACCO Name Total PRF Total page Remarks received Disburseme disbur \n(2021/2022&2022/ nts (Loans) sed \\|", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "page": 65, "level": 3}}, {"headings_1": {"content": "TOTAL 262 120 142", "page": 65, "level": 6}}, [{"headings_0": {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "page": 65, "level": 3}}, {"headings_1": {"content": "TOTAL 262 120 142", "page": 65, "level": 6}}]], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023)", "metadata": {"headings": [{"headings_0": {"content": "2023)", "page": 65, "level": 2}}, {"headings_1": {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "page": 65, "level": 3}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(A) (B) 8 =", "metadata": {"headings": [{"headings_0": {"content": "2023)", "page": 65, "level": 2}}, {"headings_1": {"content": "Appendix 11: Delayed disbursement of Parish Revolving Fund (PRF", "page": 65, "level": 3}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "B/A)", "metadata": {"headings": [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "62 \n1 884-Lyantonde Kasambya Kasambya Kaliiro PDM SACCO \n0 System 107,126,865 0 challenges \n2 884-Lyantonde Kooki Ward Kooki ward Lyantonde T/C \n0 System PDM SACCO 107,126,865 \n0 cha enges 3 884-Lyantonde Kaliiro Ward KALIIRO Lyantonde PDM \n5,000,000 System SACCO 107,126,865 4.7% cha enges 4 884-Lyantonde Biwolobo Biwolobo Lyantonde PDM \n0 System \u2014 107,126,865 9 challenges 5 884-Lyantonde Katovu Katovu Lyantonde PDM \n0 System SACCO 107,126,865 0 challenges 6 884-Lyantonde Kirowoza Kirowooza Lyantonde PDM \n23,000,000 System SACCO 107,126,865 21.5% cha enges 7 884-Lyantonde kabatema Kabatema Kaliiro S/C PDM \n0 System SACCO 107,126,865 0 Challenges \n8 884-Lyantonde Kalagala Kalagala Lyantonde S/C PDM \n0 System SACCO 107,126,865 0 cha enges 9 884-Lyantonde Bwamiramira Bwamulamira Kinuuka PDM \n34,063,250 System SACCO 107,126,865 32% challenges \n10 884-Lyantonde Katale ward Katale Kaliiro T/C PDM SACCO \n0 System 107,126,865 0 challenges \n1,071,268,650 62,063,250 57.9", "metadata": {"headings": [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}, [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}], [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}], [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}], [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}], [{"headings_0": {"content": "B/A)", "page": 65, "level": 2}}, {"headings_1": {"content": "2023)", "page": 65, "level": 2}}]], "page": 65, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], "page": 66, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SN. Vote Name Parish Name Name of SACCO \n1 884- Lyantonde Kasambya Kasambya Kaliiro PDM SACCO \n2 884- Lyantonde Kooki Ward Kooki ward Lyantonde T/C PDM SACCO 3 884- Lyantonde Kaliiro Ward KALIIRO Lyantonde PDM SACCO \n4 884- Lyantonde Biwolobo Biwolobo Lyantonde PDM SACCO \n5 884- Lyantonde Katovu Katovu Lyantonde PDM SACCO \n6 884- Lyantonde Kirowoza Kirowooza Lyantonde PDM SACCO 7 884- Lyantonde Kabatema Kabatema Kaliiro S/C PDM SACCO \n8 884- Lyantonde Kalagala Kalagala Lyantonde S/C PDM SACCO \nIs the SACCO registered under Remarks Microfinance Institutions money \nlenders act 2016? (Yes/No) \nNo Not yet icenced \nNo Not yet icenced \nNo Not yet icenced \nNo Not yet icenced \nNo ot yet icenced \nNo Not yet icenced \nNo Not yet icenced \nNo Not yet icenced \n63 \n9 884- Lyantonde Rwamabara Bwamulamira Kinuuka PDM SACCO \nNo Not yet \nlicenced \n10 884- Lyantonde Katale ward Katale Kaliiro T/C PDM SACCO \nNo Not yet \nlicenced \n64", "metadata": {"headings": [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}, [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}], [{"headings_0": {"content": "Appendix 12: Transfer of PRF to un-licenced SACCOs", "page": 66, "level": 3}}, {"headings_1": {"content": "B/A)", "page": 65, "level": 2}}]], "page": 66, "document_name": "Lyantonde District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/MAAIF Report of Auditor General 2019.chunks.json b/reports/Chunks/MAAIF Report of Auditor General 2019.chunks.json deleted file mode 100644 index 2ca8ea574679757801ef93bf47592c34dd10dd19..0000000000000000000000000000000000000000 --- a/reports/Chunks/MAAIF Report of Auditor General 2019.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2019", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL", "page": 1, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 5}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL", "page": 1, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 5}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL", "page": 1, "level": 5}}], "page": 2, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "LIST OF ACROYNMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACROYNMS", "page": 3, "level": 5}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}], "page": 3, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": [["BAC", "Bukalasa Agricultural College"], ["EUROPHYT", "European Union Notification System for Plant Health Interceptions"], ["F/Y", "Financial Year"], ["FTI", "Fisheries Training Institute"], ["GOU", "Government of Uganda"], ["IEC", "Information, Education and Communication"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISA", "International Standards on Auditing"], ["ISPM", "International Standards for Phytosanitary Measures"], ["KPIs", "Key Performance indicators"], ["MAAIF", "Ministry of Agriculture, Animal Industry and Fisheries"], ["MDA", "Ministry, Department, and other Agencies"], ["MOFPED", "Ministry of Finance, Planning and Economic Development"], ["NAADS", "National Agricultural Advisory Services"], ["NFLC", "National Farmers\u2019 Leadership Center"], ["NPPO", "National Plant Protection Organization"], ["PFMA", "Public Finance Management Act, 2015"], ["PPDA", "Public Procurement and Disposal of Assets"], ["SSES", "Single Spine Agriculture Extension System"], ["TAI", "Treasury Accounting Instructions"], ["UGX", "Uganda Shillings"], ["USD", "United States Dollars"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACROYNMS", "page": 3, "level": 5}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}], "page": 3, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 4, "level": 5}}, {"headings_1": {"content": "LIST OF ACROYNMS", "page": 3, "level": 5}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2019", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 4, "level": 5}}, {"headings_1": {"content": "LIST OF ACROYNMS", "page": 3, "level": 5}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 4, "level": 5}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "Opinion \nI have audited the accompanying financial statements of The Ministry of Agriculture, Animal Industry and Fisheries which comprise the statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity and 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 The Ministry of Agriculture, Animal Industry and Fisheries for the year ended 30 th June 2019 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 4, "level": 5}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 4, "level": 5}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 4, "level": 5}}]], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "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 Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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 for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 5}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "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. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}]], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "Section 45 of the Public Finance and Management Act, 2015, requires the Accounting Officer to control the regularity and proper use of the money appropriated to the vote. \nAccording to Section 45 (3) of the same Act, the Accounting Officer shall enter into an annual performance contract with the Secretary to Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan for the vote for the financial year. Work plans are based on outputs to be achieved for the financial year, and during implementation, effort is required to be made to achieve the agreed objectives/targets for the entity within the available resources. \nParagraph 49 of the budget execution circular for financial year 2018/2019 requires management to prepare budget performance reports that clearly indicate the actual performance against the planned outputs and performance for each quarter showing the quantity/quality and physical location of the reported outputs against expenditure. All performance reports should be based on the program budgeting system (PBS) programs and subprograms. \nIt has been observed over the years that planned and budgeted for activities of a number of Government entities are not implemented thereby affecting service delivery. \nIn 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 outputs of the entities which greatly impact on the wellbeing of communities. Consequently I developed procedures in order to address the performance of the budget of the entity:", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}]], "page": 4, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- Ascertaining the amount received by the entity and the source of the funding\n- Inquiring from management of off-budget financing received and ascertaining the basis for the off-budget financing, if any.\n- Comparing the approved budget against the actual receipts\n- Comparing the planned vote function outputs against the actuals and determining the variances\n- Reviewing utilisation of these funds", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2019", "type": "list"}}, {"content": "Based on the procedures performed I observed that the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) has the mandate to promote and support sustainable and market oriented agricultural production, food security and household incomes. \nIn order to achieve this mandate, MAAIF planned to implement and achieve a number of both recurrent and development deliverables under various programmes and projects. MAAIF had an approved budget of UGX.148,492,992,000 out of which UGX.128,644,069,000 was released. The key deliverables for the financial year 2018/19 are indicated in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}]], "page": 5, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Table: Showing key deliverables for the entity for the year", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": [["Sn **Key deliverables** Amount UGX (\u2018000)** **Percentage of approved budget**", null, null, null], ["i", "Conduct technical backup to advise local governments on pests management and also establish the field pest status of key pests and Training of Agricultural Extension staff (ES) on management and control of Invasive weeds", "1,648,136", "1.1%"], ["ii", "Conduct field trips for surveillance and deliberate control of fruit flies, Pseudocercospora, false codling moths among others in districts", "1,036,033", "0.7%"], ["iii", "Implement the seed fertilizer policy, Inspect and certify premises and the agro chemicals registers.", "1,720,576", "1.2%"], ["iv", "Ensure mandatory horticulture firms registration of companies and", "421,334", "0.3%"], ["v", "Implement Animal Feeds registration, Undertake consultation on the livestock breeding, registration and certification guidelines in districts in the eastern and northern milk shade/cattle corridor", "1,946,000", "1.3%"], ["vi", "Support districts to enforce quarantine restriction in animal disease outbreak districts. Mainly Foot and Mouth Disease in districts", "2,125,006", "1.4%"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["**Amount UGX (\u2018000)** **Percentage of approved budget** Sn **Key deliverables**", null, null, null], ["vii", "Screening heads of cattle for Trypanosomiasis in high risk areas (Lango and Teso,) using microscopy and molecular analytical tools.", "1,851,192", "1.2%"], ["viii", "Undertake Value chain studies on priority and strategic agricultural enterprises through development of the agricultural investment guides/manuals", "1,354,268", "0.9%"], ["ix", "Train DLG extension staff and leaders of farmer groups in Agro value chain development from districts", "665,682", "0.4%"], ["x", "Procure fish fingerings for stocking water bodies and distribution it to the fish farmers", "549,600", "0.4%"], ["xi", "Procure and Supply and distribution of fish fingerlings of tilapia and catfish in districts", "1,450,040", "1%"], ["xii", "Compliance Checks, Certification of fish and fish products for export to the EU and Regional markets done for fish and fish maws processing plants.", "973,000", "0.7%"], ["xiii", "Acquire Hectares of land", "14,392,033", "9.7%"], ["xiv", "Conduct agricultural enforcement activities in districts", "800,000", "0.5%"], ["xv", "Conduct plant clinics, Conduct training of staff in identification and control of pests and diseases in coffee, and bananas", "500,000", "0.3%"], ["xvi", "Procure and allocate motorized and manual spray pumps to District Local Governments to Demonstrate on the control of pests and diseases fall armyworm. including the", "609,000", "0.4%"], ["xvii", "Procurement and distribution of sets of bee hives", "550,000", "0.4%"], ["xviii", "Conduct Farmer demonstrations and trainings in District", "950,000", "0.6%"], ["xix", "Procure doses of assorted vaccines", "4,853,698", "3.3%"], ["xx", "Strategic vaccination of livestock against FMD, PPR and CBPP in all districts in the country and procurement of assorted laboratory equipment", "5,465,000", "3.7%"], ["xxi", "Undertake Protection Force (FPF) enforcement Operations by Fisheries", "2,785,000", "1.9%"], ["xxii", "Procure assorted manual water weed removal equipment and distribute them in districts", "762,000", "0.5%"], ["xxiii", "Valley Tank Construction (livestock)", "11,160,000", "7.5%"], ["xxiv", "Civil renovation works carried out at Bukalasa Agricultural College", "447,000", "0.3%"], ["xxv", "Renovated two staff quarter at Fisheries Training Institute", "447,000", "0.3%"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["Sn Key deliverables Amount UGX (\u2018000) Percentage of approved budget", "None", "None", "None"], "type": "table"}}, {"content": "The Ministry planned to achieve the above deliverables through the implementation of 514 outputs/activities. I sampled 275 outputs/activities worth UGX.91,947,671,000 representing 62% of the total budget for review and below are the findings.", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**1.1**", "reviewed the NTR estimates, current items and rates charged at vote level for the financial year 2018/2019 and noted that out of the budgeted revenue of UGX.2,682,000,000 for the year 2018/19, UGX.3,444,811,000 was collected resulting into over collection of UGX.762,811,000 representing performance of 128% of the target. The performance of each revenue source is summarised in the table below: **Revenue performance** I", "advised the Accounting Officer to liaise with MoFPED to resolve the mapping issue and also put in place strategies to realise the budgeted NTR. all I"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "**Approved NTR Source** Budget (UGX Millions)** **Actual (UGX Millions)** **Variance (UGX Millions)** Department Crop protection Directorate of Fisheries Resources Department of Finance and Administration Directorate of Animal Resources 1,200 760 670 52 1,261 695 1,448 39 **2,682 3,444.8 Total** 61 (64.9) 778 (12.2) **762** budgeting for revenue limits effective performance of Government due to uncertainty of revenue collection potential to plan adequately for funding priorities. Accounting Officer explained that the projected NTR collections were reflected in the Ministerial Policy Statement but were not picked from PBS into the IFMS which is a mapping issue yet to be sorted out by the Directorate of Budget MOFPED. Under The", ""], ["**NTR Source**", null, null], ["Department Crop protection", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 7, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_12"], "type": "table"}}, {"content": [["", "**Approved NTR Source** Budget (UGX Millions)** **Actual (UGX Millions)** **Variance (UGX Millions)** Department Crop protection Directorate of Fisheries Resources Department of Finance and Administration Directorate of Animal Resources 1,200 760 670 52 1,261 695 1,448 39 **2,682 3,444.8 Total** 61 (64.9) 778 (12.2) **762** budgeting for revenue limits effective performance of Government due to uncertainty of revenue collection potential to plan adequately for funding priorities. Accounting Officer explained that the projected NTR collections were reflected in the Ministerial Policy Statement but were not picked from PBS into the IFMS which is a mapping issue yet to be sorted out by the Directorate of Budget MOFPED. Under The", ""], ["**NTR Source**", null, null], ["Department Crop protection", null, null], ["Directorate of Fisheries Resources", null, null], ["Department of Finance and Administration", null, null], ["Directorate of Animal Resources", null, null], ["**Total**", null, null], ["budgeting for revenue limits effective performance of Government due to uncertainty of revenue collection potential to plan adequately for funding priorities. Accounting Officer explained that the projected NTR collections were reflected in the Ministerial Policy Statement but were not picked from PBS into the IFMS which is a mapping issue yet to be sorted out by the Directorate of Budget MOFPED. Under The", null, null], ["**1.2**", "**Unremitted off-budget receipts** noted that the Ministry received off-budget financing to a tune of UGX.3,578,160,129 which was never paid into the consolidated fund as required by the law. **Refer to table below** **Funding** Source** **Variance bn** **S/N Name Amount Budgeted bn** **Actual** **Amount** **received** **bn** Global 4.049 1.691 (2.358) Environment Fund (GEF) Global Environment Fund (GEF) COMESA Food Security Project ILM Elgon Project Climate Smart Agriculture Total 1.435 1.435 (0) 0.359 0.451 0.91 5.845 3.578 (2.266) financing distorts planning, may result in duplication of activities and is also contrary to the Public Finance Management Act, 2015. Accounting Officer explained that off budget detailed estimates were submitted to Ministry of Finance, Planning and Economic Development, however, in the year of audit, Ministry of Finance did not provide the template for submission of off-budget projects on the PBS. I 1 2 3 Off-budget The", "I advised the Accounting officer to liaise with MoFPED"], [null, null, "and ensure that all off-budget financing are included in the vote budget estimates and funds remitted the consolidated fund as required the regulations. by to"], ["**1.3**", "**Under absorption of funds** observed that: \uf0b7 The Ministry budgeted receive UGX.148,492,992,000 however, UGX.128,644,069,000 was warranted resulting into a budget shortfall of UGX.19,848,923,000 representing 13.4% of the budget. to \uf0b7 Out of the warrants, UGX.127,622,432,000 was spent resulting into unspent balance of UGX.1,021,636,000 representing an absorption level of 99.2%. The unspent balance at the end of I", "I advised the Accounting Officer to liaise with PSC and address the pending recruitment."]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 7, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_12"], "type": "table"}}, {"content": [["the financial year was subsequently swept back to the consolidated fund account. Budget shortfalls and failure to spend funds resulted into partial or non-implementation of planned activities. Accounting Officer explained that the unutilized funds majorly related to salaries for officers who were not recruited in that financial year but had been budgeted for and funds released. The", ""], ["noted that the Accounting Officer did not submit the annual budget performance report in time as stipulated by the regulations which require submission by 31 st July. Interview with management revealed that the report was submitted on 12 th August, 2019. Failure to prepare and submit timely annual performance reports curtails effective monitoring and accountability of the funds advanced to the Vote. Accounting Officer attributed the delay to the reconciliation of differing figures at the MAAIF level and MOFPED which took some time hence the delay. I **1.4** Preparation of budget performance reports** The", "advised the Accounting Officer to prepare and submit the annual performance reports in accordance with the required timelines. I"], ["**Non Quantification of outputs/activities** of the 514 outputs/activities with a total budget of UGX.148,492,992,000 implemented by MAAIF during the financial year, I sampled and reviewed 275 outputs/activities with a budget of UGX.91,947,671,000 representing 62% of the total budget as indicated below: **showing outputs planned and sampled** **Details** Total Outputs/activities Outputs/activities sampled **Percentage of Total** 514 275 **54%** **Number Budget (UGX.)** 148,492,992,000 91,947,671,000 **62%** reviewed the entity performance reports for the financial year 2018/2019 and noted that out of 275 outputs assessed 11 outputs representing 4% of the total outputs were not quantified to enable measurement of performance as shown in **Appendix I.** observed that, in these cases, management reported in generic ways, that is, review fruit and vegetable strategy and disseminate to value chain actors, procure laboratory equipment, support the implementation of comprehensive guidelines for enforcement, develop plans for the control of the Trade related Transboundary Animal Diseases (FMD, CBPP, PPR, LSD and CCPP), conduct capacity building of aquaculture staff for both central and Local Government staff among others without specifying numbers, locations, etc. to plan and report on the quality/quantity of activities implemented renders it difficult to establish individual activity costs for each planned output and this curtails effective accountability when funds are subsequently spent. Further, without clearly spelt out planned outputs, I could not ascertain whether funds appropriated by Parliament and released were actually spent and the intended objectives achieved. I I **1.5** Out **Table** Failure", "advised the Accounting Officer to undertake appropriate planning and reporting on activities implemented effective accountability. for I"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 8, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": [["the financial year was subsequently swept back to the consolidated fund account. Budget shortfalls and failure to spend funds resulted into partial or non-implementation of planned activities. Accounting Officer explained that the unutilized funds majorly related to salaries for officers who were not recruited in that financial year but had been budgeted for and funds released. The", ""], ["noted that the Accounting Officer did not submit the annual budget performance report in time as stipulated by the regulations which require submission by 31 st July. Interview with management revealed that the report was submitted on 12 th August, 2019. Failure to prepare and submit timely annual performance reports curtails effective monitoring and accountability of the funds advanced to the Vote. Accounting Officer attributed the delay to the reconciliation of differing figures at the MAAIF level and MOFPED which took some time hence the delay. I **1.4** Preparation of budget performance reports** The", "advised the Accounting Officer to prepare and submit the annual performance reports in accordance with the required timelines. I"], ["**Non Quantification of outputs/activities** of the 514 outputs/activities with a total budget of UGX.148,492,992,000 implemented by MAAIF during the financial year, I sampled and reviewed 275 outputs/activities with a budget of UGX.91,947,671,000 representing 62% of the total budget as indicated below: **showing outputs planned and sampled** **Details** Total Outputs/activities Outputs/activities sampled **Percentage of Total** 514 275 **54%** **Number Budget (UGX.)** 148,492,992,000 91,947,671,000 **62%** reviewed the entity performance reports for the financial year 2018/2019 and noted that out of 275 outputs assessed 11 outputs representing 4% of the total outputs were not quantified to enable measurement of performance as shown in **Appendix I.** observed that, in these cases, management reported in generic ways, that is, review fruit and vegetable strategy and disseminate to value chain actors, procure laboratory equipment, support the implementation of comprehensive guidelines for enforcement, develop plans for the control of the Trade related Transboundary Animal Diseases (FMD, CBPP, PPR, LSD and CCPP), conduct capacity building of aquaculture staff for both central and Local Government staff among others without specifying numbers, locations, etc. to plan and report on the quality/quantity of activities implemented renders it difficult to establish individual activity costs for each planned output and this curtails effective accountability when funds are subsequently spent. Further, without clearly spelt out planned outputs, I could not ascertain whether funds appropriated by Parliament and released were actually spent and the intended objectives achieved. I I **1.5** Out **Table** Failure", "advised the Accounting Officer to undertake appropriate planning and reporting on activities implemented effective accountability. for I"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 8, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": "1.6", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Implementation of the quantified planned outputs", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the quantified planned outputs", "page": 9, "level": 2}}, {"headings_1": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "An analysis of the outputs that were quantified revealed that I advised the although the entity absorbed 99.2% of the funds that were Accounting Officer to released, some of the activities remained either partially or not ensure \nadequate implemented at all. \nplanning, \nprioritisation \nand Out of the 264 quantified outputs assessed, 218 outputs implementation of representing 82.6% were fully implemented, 45 outputs planned activities as representing 17% were partially implemented while 1 output well as lobbying representing 0.4% was not implemented at all. Details attached in MoFPED for the Appendix II and summarised in the table below. \nrequired funding.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the quantified planned outputs", "page": 9, "level": 2}}, {"headings_1": {"content": "Table: Showing key deliverables for the entity for the year", "page": 5, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Table showing the level of implementation", "metadata": {"headings": [{"headings_0": {"content": "Table showing the level of implementation", "page": 9, "level": 2}}, {"headings_1": {"content": "Implementation of the quantified planned outputs", "page": 9, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "S/n Reporting Outputs Performance in %", "metadata": {"headings": [{"headings_0": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}, {"headings_1": {"content": "Table showing the level of implementation", "page": 9, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "1 Fully Implemented (100%). \n218 82.6 \n2 Partially Implemented (less than 100%). 45 \n17 \n3 Not Implemented (0%). \n1 0.4", "metadata": {"headings": [{"headings_0": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}, {"headings_1": {"content": "Table showing the level of implementation", "page": 9, "level": 2}}, [{"headings_0": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}, {"headings_1": {"content": "Table showing the level of implementation", "page": 9, "level": 2}}], [{"headings_0": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}, {"headings_1": {"content": "Table showing the level of implementation", "page": 9, "level": 2}}]], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Total outputs 264 100", "metadata": {"headings": [{"headings_0": {"content": "Total outputs 264 100", "page": 9, "level": 5}}, {"headings_1": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example the entity did not implement the following activities:", "metadata": {"headings": [{"headings_0": {"content": "Total outputs 264 100", "page": 9, "level": 5}}, {"headings_1": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- Procurement of 300 Kg of foundation seed\n- Conducting agricultural enforcement activities in 16 districts\n- Establishment and support for 12 honey collection and value addition centres\n- Purchase and distribute 4,574 Mubende goats in Sembabule District\n- Procure 319,820 doses of assorted vaccines\n- Conduct capacity building in operation and maintenance of heavy earth moving equipment in 2 districts.", "metadata": {"headings": [{"headings_0": {"content": "Total outputs 264 100", "page": 9, "level": 5}}, {"headings_1": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "list"}}, {"content": "The Accounting Officer explained that the failure to implement some of the planned activities was occasioned by inadequate release of funds for the mentioned activities and MOFPED advised them to prioritize activities within available funds due to the poor economic performance consequently leaving out some activities un- implemented. \n1.7", "metadata": {"headings": [{"headings_0": {"content": "Total outputs 264 100", "page": 9, "level": 5}}, {"headings_1": {"content": "S/n Reporting Outputs Performance in %", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Mischarges", "metadata": {"headings": [{"headings_0": {"content": "Mischarges", "page": 9, "level": 2}}, {"headings_1": {"content": "Total outputs 264 100", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "I noted that funds to the tune of UGX.415,839,796 were irregularly I \nadvised the diverted from the activities on which it was budgeted and spent on Accounting Officer to other activities without seeking and obtaining the necessary streamline \nthe approvals. Summary of cases are as in table below;", "metadata": {"headings": [{"headings_0": {"content": "Mischarges", "page": 9, "level": 2}}, {"headings_1": {"content": "Total outputs 264 100", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Code Account Type Amount (UGX) Remarks", "metadata": {"headings": [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "221001 Advertising and Public \n15,122,848 Travel abroad, travel \nbudget process to ensure that sufficient funds are allocated to Relations \ninland, welfare and each account and \n211103 Allowances \n224004 Cleaning and \nentertainment budget controls are \n31,136,792 Travel inland, travel abroad \n8,757,306 Allowances, \nfully adhered to such as seeking authority for any reallocations. sanitation maintenance - \n222003 Information and \nVehicles \n12,000,000 Allowances, welfare Communications and entertainment \n312202 Machinery and Equipment 312104 Other Structures \n222002 Postage and Courier \n221011 Printing, Stationery, Photocopy \n227001 Travel Inland \n221009 Welfare and Entertainment \n221002 Workshops and \n59,183,085 Compensations 207,171,915 Compensations \n17,831,100 Travel inland, staff training and welfare and entertainment 12,898,150 Cleaning and sanitation, allowances, travel inland \n24,742,400 Allowances, welfare and entertainment 8,938,200 Allowances, travel inland, welfare and entertainment 18,058,000 Travel inland, Fuel Seminars and lubricants", "metadata": {"headings": [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}, [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}], [{"headings_0": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}, {"headings_1": {"content": "Mischarges", "page": 9, "level": 2}}]], "page": 9, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 10, "level": 5}}, {"headings_1": {"content": "Code Account Type Amount (UGX) Remarks", "page": 9, "level": 5}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "415,839,796", "metadata": {"headings": [{"headings_0": {"content": "415,839,796", "page": 10, "level": 5}}, {"headings_1": {"content": "Total", "page": 10, "level": 5}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "Diversion of funds is not only contrary to the Public Finance and Management Act, but it negatively affects delivery of services and negates the purpose of budgeting. \nThe Accounting Officer explained that the majority of the mischarges related to compensation for land which was acquired by Government and the owner was never paid on time thus attracting interest after the owner secured a court order and mandamus compelling the Ministry to clear this outstanding obligation.", "metadata": {"headings": [{"headings_0": {"content": "415,839,796", "page": 10, "level": 5}}, {"headings_1": {"content": "Total", "page": 10, "level": 5}}, [{"headings_0": {"content": "415,839,796", "page": 10, "level": 5}}, {"headings_1": {"content": "Total", "page": 10, "level": 5}}]], "page": 10, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Emphasis of matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of matter", "page": 10, "level": 5}}, {"headings_1": {"content": "415,839,796", "page": 10, "level": 5}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters included in the statement of financial position on Page 8 of the Accounts.", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of matter", "page": 10, "level": 5}}, {"headings_1": {"content": "415,839,796", "page": 10, "level": 5}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "2.0 Domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "2.1 Outstanding domestic arrears \nSection 21(2) of the Public Finance management Act, 2015 states that a vote shall not take any credit from any local company or body unless it has no un paid domestic arrears from a debt in the previous financial year; and it has capacity to pay the expenditure from the approved estimates as appropriated by Parliament for that financial year. \nFurther, Paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain unpaid at the end of that year. \nA trend analysis of the domestic arrears showed a movement of arrears from UGX.27,064,751,206 in the previous year to UGX.24,190,920,671 in the year under review, a decrease of 10.6%. The arrears remained unsettled at the close of the year. The table below shows the trend analysis of the domestic arrears for the past four years:", "metadata": {"headings": [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}, [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}], [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}], [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}]], "page": 10, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**No Year End** **Amount (UX)** % Increase/ decrease**", null, null, null], ["**1**", "30 th June 2016", "24,097,096,854", ""], ["**2**", "30 th June 2017", "27,329,773,534", "13.4%"], ["**3**", "30 th June 2018", "27,064,751,206", "-1.0%"], ["**4**", "30 th June 2019", "24,190,920,671", "-10.6%"]], "metadata": {"headings": [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}], "page": 11, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Continued incurrence of domestic arrears adversely hampers budget performance in the subsequent year as outputs anticipated in the appropriated budget cannot be attained due to settlement of the arrears. \nThe Accounting Officer explained that this was mainly due to failure to meet annual contributions to international organizations and inadequate release of counterpart funding on the donor funded projects leading to accumulation of interest. \nI advised the Accounting Officer to always ensure that sufficient budget provisions are made to cater for settlement of outstanding domestic arrears, and to strictly adhere to the government commitment control system to avoid risk of overcommitting government. \n2.2", "metadata": {"headings": [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}, [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}], [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}], [{"headings_0": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, {"headings_1": {"content": "Emphasis of matter", "page": 10, "level": 5}}]], "page": 11, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Inadequate budget for domestic arrears", "metadata": {"headings": [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}], "page": 11, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for Government debt and any other financial liabilities for the financial year to which the annual budget relates. \nThe Ministry had outstanding commitments to a tune of UGX.27,064,751,206 from the previous year however, I noted that UGX.3,082,051,060 (11.4%) was provided for settlement of domestic arrears in the current budget. It was noted that the budget provision was insufficient towards settlement of the arrears. \nFailure to sufficiently budget for domestic arrears creates spending pressures on planned activities and hampers budget performance in the year given that outputs anticipated in the appropriated budget cannot be attained due to settlement of arrears. Further, this weakness poses significant settlement risks and possible litigation as a result of failure to settle the outstanding debt. \nThe Accounting Officer explained that domestic arrears have always been declared to MOFPED and verified with the hope that sufficient allocation would be made to MAAIF to clear the arrears, however the allocations made to the Ministry have always been too little and inadequate to reduce the stock of the accumulated arrears. \nI advised the Accounting Officer to continue liaising with Treasury and ensure that sufficient budget provisions are made for domestic arrears to enable their eventual settlement. \nOther Matters \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements: \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}, [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}], [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}], [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}], [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}], [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}], [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}], [{"headings_0": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, {"headings_1": {"content": "2.0 Domestic arrears", "page": 10, "level": 5}}]], "page": 11, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Management of Crop Inspection and Certification Activities", "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 12, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "The objective of the Crop Inspection and Certification Department is to support crop inspection and certification to ensure conformity with national and international phytosanitary, seed/planting materials and agrochemicals control requirements and this includes regulating the use of agricultural chemicals, biological, planting and stocking materials as well as other agricultural inputs. \nThe Department of Crop Inspection and Certification and the Department of Crop Protection are headed by the Commissioners who report directly to the Director Crop Resources. \nI undertook a review of the departmental activities and operations and noted a number of challenges that have affected operations of the department both locally and internationally.", "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}]], "page": 12, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**S/n**", "**Issue**", "**Challenges and risks**", "**Management response**"], ["**3.1**", "Interception of Ugandan Agriculture exports at the International Market", "\uf0b7 I noted several warnings about the high number of interceptions where harmful organisms were detected in Uganda\u2019s exports into the EU Member States and Switzerland from the European Union Notification System for Plant Health Interceptions (EUROPHYT). I observed that, although the number has been decreasing over the years, the country still has the highest number of interceptions on the international market within region. Other significant reasons interceptions highlighted included exports without Phytosanitary certificates (plant passports), certificates not compliant with special requirements, incorrect identities of plants, incomplete certificates and false information on certificates. Details of the regional interceptions are in the table below: the for Exporting County 2015 2016 2017 2018 Rwanda Uganda Kenya Tanzania Democratic Republic of Congo 5 138 108 47 17 2 112 60 24 6 10 101 51 17 12 8 89 51 26 15", "\uf0b7 Inspectors have been re-deployed to help beef up the numbers in the Phytosanitary inspections as they wait for recruitment of more staff by Public Service. \uf0b7 The matter is also being addressed through increased vigilance at the exit points where more inspectors have been deployed and working in shifts. 24/7"], ["**3.2**", "Overlap of department mandate and activities", "After restructuring in 2013, the former department of crop protection was split into two departments of crop protection and crop inspection and certification. I noted the following; \uf0b7 The enabling laws and regulations relating to the different mandates were never updated to reflect the change in departmental activities.", "\uf0b7 The Ministry sought and got legal interpretation from the Solicitor General\u2019s Office as a stop gap measure although full review of the law a"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 12, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_9"], "type": "table"}}, {"content": [["", "\uf0b7 The activities of the created departments were overlapping and ambiguous. \uf0b7 The Commissioner Crop Protection remained the ex- officio member of the chemicals board for five (5) years even when the board\u2019s duties were directly under the Commissioner Crop Inspection and Certification contrary to Section 5 (2) (b)(i) of the Agricultural Chemicals (Control) Act 2007. \uf0b7 All matters related to National Seed Certification shall be a responsibility of the Commissioner Crop Protection in line with Section 8(1) of the Seeds and Plant Act 2007 however noted that these activities were being undertaken by the crop inspection and certification department and this creates ambiguity in accountability and reporting process. \uf0b7 Section 3 of the Plant Protection and Health Act 2015 stipulates that the Phytosanitary and Inspection Service in the Department responsible for Crop Protection shall be responsible for the protection of the agricultural resources of Uganda from harmful organisms that exist in the country or could be introduced into the country. The same Act further provides for the duties of the Commissioner Crop Protection and does not highlight duties for the Commissioner Crop Inspection and Certification. \uf0b7 It was noted that phytosanitary duties are being implemented by the Commissioner Crop Inspection and Certification instead of Commissioner Crop Protection contrary law. This creates ambiguity in accountability. to the", "was yet presented Policy Management. to be to Top", null], ["**3.3**", "Failure to appoint Technical Committee", "\uf0b7 I noted that the Minister failed to appoint the Technical committee contrary to Section 7(1) of the Plant Protection Act 2015. Absence of the technical committee significantly denies management the scientific guidance on the conduct of pest risk analysis, pest surveillance and formulation of regulations under Crop Resources.", "\uf0b7 Letters to the different institutions requesting for nominations of members the committee have been sent. to"], ["**3.4**", "Supervision of activities under department the", "\uf0b7 The position of the Director Crop Resources was assigned to the substantive Director for Extension services to act until a substantive Director for Crop Resources is recruited. Thus the Crop Resources Directorate and Extension Services Directorate were being supervised by one director for the entire year under review. Given the wide scope of activities under the extension services directorate, I noted that doubling as an acting Director for Crop Resources was much more demanding and thus could lead to ineffective monitoring and supervision of both directorates.", "\uf0b7 In the short term, staffs from other sections were re- deployed to help bridge the gap as a temporary measure waiting for recruitment of more staff."]], "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 The activities of the created departments were overlapping and ambiguous. \uf0b7 The Commissioner Crop Protection remained the ex- officio member of the chemicals board for five (5) years even when the board\u2019s duties were directly under the Commissioner Crop Inspection and Certification contrary to Section 5 (2) (b)(i) of the Agricultural Chemicals (Control) Act 2007. \uf0b7 All matters related to National Seed Certification shall be a responsibility of the Commissioner Crop Protection in line with Section 8(1) of the Seeds and Plant Act 2007 however noted that these activities were being undertaken by the crop inspection and certification department and this creates ambiguity in accountability and reporting process. \uf0b7 Section 3 of the Plant Protection and Health Act 2015 stipulates that the Phytosanitary and Inspection Service in the Department responsible for Crop Protection shall be responsible for the protection of the agricultural resources of Uganda from harmful organisms that exist in the country or could be introduced into the country. The same Act further provides for the duties of the Commissioner Crop Protection and does not highlight duties for the Commissioner Crop Inspection and Certification. \uf0b7 It was noted that phytosanitary duties are being implemented by the Commissioner Crop Inspection and Certification instead of Commissioner Crop Protection contrary law. This creates ambiguity in accountability. to the", "was yet presented Policy Management. to be to Top", null], ["**3.3**", "Failure to appoint Technical Committee", "\uf0b7 I noted that the Minister failed to appoint the Technical committee contrary to Section 7(1) of the Plant Protection Act 2015. Absence of the technical committee significantly denies management the scientific guidance on the conduct of pest risk analysis, pest surveillance and formulation of regulations under Crop Resources.", "\uf0b7 Letters to the different institutions requesting for nominations of members the committee have been sent. to"], ["**3.4**", "Supervision of activities under department the", "\uf0b7 The position of the Director Crop Resources was assigned to the substantive Director for Extension services to act until a substantive Director for Crop Resources is recruited. Thus the Crop Resources Directorate and Extension Services Directorate were being supervised by one director for the entire year under review. Given the wide scope of activities under the extension services directorate, I noted that doubling as an acting Director for Crop Resources was much more demanding and thus could lead to ineffective monitoring and supervision of both directorates.", "\uf0b7 In the short term, staffs from other sections were re- deployed to help bridge the gap as a temporary measure waiting for recruitment of more staff."]], "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["**3.5**", "Understaffing of the Department of Crop Inspection and Certification", "\uf0b7 The Department of Crop Inspection and Certification has an approved staff structure of 68 positions out of which, only 44 (64%) positions are filled leaving 24 (34%) positions vacant. \uf0b7 At a senior level, I noted that there is only one substantive assistant commissioner out of the provided three (3). Further, in the division of Agrochemicals, the senior agricultural officer is the acting assistant commissioner given that there is no principal. \uf0b7 Lack of staff performance and organization\u2019s goals and objectives. in vital positions affects overall achievement the of", "\uf0b7 Management has consulted with the relevant stakeholders to have the gap addressed."], ["**3.6**", "Management of phytosanitary controls Entebbe Airport at", "\uf0b7 Phytosanitary and Quarantine services are international collaborative services implemented by all member countries under the International Plant Protection Convention (IPPC) and whose main objective is to control pests and diseases in plants and plant products moving in international trade. The following challenges were noted in undertaking the processes. \uf0b7 The inspectors were working beyond the normal working hours and were not paid dinner or overtime allowances contrary to PSSO. \uf0b7 The airport has 6 stations which need to be manned on a 24 hour basis for 7 days a week. One staff supervises 3 stations and this situation required staffs at ENHAS station to inspect passenger arrivals, departures and the export cold rooms yet activities occur concurrently rendering the controls weak and ineffective. to an exporter had \uf0b7 A case of malpractice was noted in a memo dated 3rd July 2019, where the inspectors discovered that assorted commodities of fresh fruits and vegetables belonging the Inspection Report which did not tally with those on the packing list or phytosanitary certificate and thus rejection of the consignment. However, the same consignment was cleared by ENHAS for export without the inspectors\u2019 notice. items on", "\uf0b7 The Ministry in conjunction with other agencies at the airport have developed a standard operating procedure which puts in place guidelines all airport operators that ensures compliance in the movement of agricultural products in and out of the Country. to"], [null, null, "(for those \uf0b7 To undertaking inspections requires the necessary equipment such as vehicles transporting intercepted consignments, and requiring testing to the Post quarantine station at Namalere), inspection tables at arrivals and departure lounges, inspection tool kits, reflectors, eskimo jackets for cold torches, safety boots, Microscopes, Movable testing labs, inspection attire, printers, stationery among others. However the Department of Crop Inspection and Certification lack the necessary equipment. Samples room operations, scanners,", "\uf0b7 Some inspection tools have been procured and we have prioritised to procure more in the coming financial year."]], "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["", "\uf0b7 The activities of the created departments were overlapping and ambiguous. \uf0b7 The Commissioner Crop Protection remained the ex- officio member of the chemicals board for five (5) years even when the board\u2019s duties were directly under the Commissioner Crop Inspection and Certification contrary to Section 5 (2) (b)(i) of the Agricultural Chemicals (Control) Act 2007. \uf0b7 All matters related to National Seed Certification shall be a responsibility of the Commissioner Crop Protection in line with Section 8(1) of the Seeds and Plant Act 2007 however noted that these activities were being undertaken by the crop inspection and certification department and this creates ambiguity in accountability and reporting process. \uf0b7 Section 3 of the Plant Protection and Health Act 2015 stipulates that the Phytosanitary and Inspection Service in the Department responsible for Crop Protection shall be responsible for the protection of the agricultural resources of Uganda from harmful organisms that exist in the country or could be introduced into the country. The same Act further provides for the duties of the Commissioner Crop Protection and does not highlight duties for the Commissioner Crop Inspection and Certification. \uf0b7 It was noted that phytosanitary duties are being implemented by the Commissioner Crop Inspection and Certification instead of Commissioner Crop Protection contrary law. This creates ambiguity in accountability. to the", "was yet presented Policy Management. to be to Top", "None"], "type": "table"}}, {"content": [["**3.5**", "Understaffing of the Department of Crop Inspection and Certification", "\uf0b7 The Department of Crop Inspection and Certification has an approved staff structure of 68 positions out of which, only 44 (64%) positions are filled leaving 24 (34%) positions vacant. \uf0b7 At a senior level, I noted that there is only one substantive assistant commissioner out of the provided three (3). Further, in the division of Agrochemicals, the senior agricultural officer is the acting assistant commissioner given that there is no principal. \uf0b7 Lack of staff performance and organization\u2019s goals and objectives. in vital positions affects overall achievement the of", "\uf0b7 Management has consulted with the relevant stakeholders to have the gap addressed."], ["**3.6**", "Management of phytosanitary controls Entebbe Airport at", "\uf0b7 Phytosanitary and Quarantine services are international collaborative services implemented by all member countries under the International Plant Protection Convention (IPPC) and whose main objective is to control pests and diseases in plants and plant products moving in international trade. The following challenges were noted in undertaking the processes. \uf0b7 The inspectors were working beyond the normal working hours and were not paid dinner or overtime allowances contrary to PSSO. \uf0b7 The airport has 6 stations which need to be manned on a 24 hour basis for 7 days a week. One staff supervises 3 stations and this situation required staffs at ENHAS station to inspect passenger arrivals, departures and the export cold rooms yet activities occur concurrently rendering the controls weak and ineffective. to an exporter had \uf0b7 A case of malpractice was noted in a memo dated 3rd July 2019, where the inspectors discovered that assorted commodities of fresh fruits and vegetables belonging the Inspection Report which did not tally with those on the packing list or phytosanitary certificate and thus rejection of the consignment. However, the same consignment was cleared by ENHAS for export without the inspectors\u2019 notice. items on", "\uf0b7 The Ministry in conjunction with other agencies at the airport have developed a standard operating procedure which puts in place guidelines all airport operators that ensures compliance in the movement of agricultural products in and out of the Country. to"], [null, null, "(for those \uf0b7 To undertaking inspections requires the necessary equipment such as vehicles transporting intercepted consignments, and requiring testing to the Post quarantine station at Namalere), inspection tables at arrivals and departure lounges, inspection tool kits, reflectors, eskimo jackets for cold torches, safety boots, Microscopes, Movable testing labs, inspection attire, printers, stationery among others. However the Department of Crop Inspection and Certification lack the necessary equipment. Samples room operations, scanners,", "\uf0b7 Some inspection tools have been procured and we have prioritised to procure more in the coming financial year."]], "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["", "\uf0b7 The activities of the created departments were overlapping and ambiguous. \uf0b7 The Commissioner Crop Protection remained the ex- officio member of the chemicals board for five (5) years even when the board\u2019s duties were directly under the Commissioner Crop Inspection and Certification contrary to Section 5 (2) (b)(i) of the Agricultural Chemicals (Control) Act 2007. \uf0b7 All matters related to National Seed Certification shall be a responsibility of the Commissioner Crop Protection in line with Section 8(1) of the Seeds and Plant Act 2007 however noted that these activities were being undertaken by the crop inspection and certification department and this creates ambiguity in accountability and reporting process. \uf0b7 Section 3 of the Plant Protection and Health Act 2015 stipulates that the Phytosanitary and Inspection Service in the Department responsible for Crop Protection shall be responsible for the protection of the agricultural resources of Uganda from harmful organisms that exist in the country or could be introduced into the country. The same Act further provides for the duties of the Commissioner Crop Protection and does not highlight duties for the Commissioner Crop Inspection and Certification. \uf0b7 It was noted that phytosanitary duties are being implemented by the Commissioner Crop Inspection and Certification instead of Commissioner Crop Protection contrary law. This creates ambiguity in accountability. to the", "was yet presented Policy Management. to be to Top", "None"], "type": "table"}}, {"content": [["", "for inspection are laid on the ground or top of other pallets and observed with naked eyes without the aid of testing equipment. I observed that the gloves provided by management had long been expired (October 2018).", ""], ["to Standard 4.1.2.2 of \uf0b7 I noted that pack house inspections for evaluation of systems for compliance are undertaken only once when registering the exporter/pack house. No subsequent inspections of pack houses were undertaken by management to establish pest free areas contrary the International Standards for Phytosanitary Measures (ISPM) 1995. I also noted that all other subsequent inspections are undertaken solely on the produce for export, a practice which does not meet international phytosanitary requirements. I further observed that management does not facilitate the process of inspection hence inspectors rely on exporters for facilitation and transport from office stations to the pack houses and back to station.", "\uf0b7 There has been inadequate inspection of pack houses to human resource constraints. due", null], ["\uf0b7 I reviewed the NTR collected from the department and noted that management charges phytosanitary permit rates of UGX.2,000 per certificate however, there was no legal instrument regulating these rates. Interview with management revealed that the rates were set at the inception stages of the plant protection and health regulations during the 1990\u2019s but were never formally legalized and thus the Ministry charges irregular rates for certificates. \uf0b7 Comparatively, I observed that Kenya charges UGX.36,200 (KSh.1,000) per phytosanitary certificate (Commercial commodities) implying that Uganda charges 5.5% of the similar cost in Kenya. Failure to charge rates relative to the prevailing economic environment revenue performance of the sector and the economy. Furthermore, un-gazetted charges may expose the entity to litigation claims. significantly limits the", "\uf0b7 The charges for all the documents that are being issued by the Department have been revised upwards and included in the draft Plant Protection and Health regulations that are now before the Solicitor General for clearance.", null]], "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "for inspection are laid on the ground or top of other pallets and observed with naked eyes without the aid of testing equipment. I observed that the gloves provided by management had long been expired (October 2018).", ""], ["to Standard 4.1.2.2 of \uf0b7 I noted that pack house inspections for evaluation of systems for compliance are undertaken only once when registering the exporter/pack house. No subsequent inspections of pack houses were undertaken by management to establish pest free areas contrary the International Standards for Phytosanitary Measures (ISPM) 1995. I also noted that all other subsequent inspections are undertaken solely on the produce for export, a practice which does not meet international phytosanitary requirements. I further observed that management does not facilitate the process of inspection hence inspectors rely on exporters for facilitation and transport from office stations to the pack houses and back to station.", "\uf0b7 There has been inadequate inspection of pack houses to human resource constraints. due", null], ["\uf0b7 I reviewed the NTR collected from the department and noted that management charges phytosanitary permit rates of UGX.2,000 per certificate however, there was no legal instrument regulating these rates. Interview with management revealed that the rates were set at the inception stages of the plant protection and health regulations during the 1990\u2019s but were never formally legalized and thus the Ministry charges irregular rates for certificates. \uf0b7 Comparatively, I observed that Kenya charges UGX.36,200 (KSh.1,000) per phytosanitary certificate (Commercial commodities) implying that Uganda charges 5.5% of the similar cost in Kenya. Failure to charge rates relative to the prevailing economic environment revenue performance of the sector and the economy. Furthermore, un-gazetted charges may expose the entity to litigation claims. significantly limits the", "\uf0b7 The charges for all the documents that are being issued by the Department have been revised upwards and included in the draft Plant Protection and Health regulations that are now before the Solicitor General for clearance.", null], ["resulted \uf0b7 I noted that due to lack of stationery within the division, blank copies of phytosanitary certificates, pre-signed by inspectors, were issued in advance to exporters to fill in details of export produce at their convenience, which into misuse by exporters. Currently, blank copies (although not signed) are still advanced to exporters to fill in produce details and copies returned for validation upon completion. The practice is susceptible to manipulation and falsification of details This may also lead to certification of products and produce that do not meet the Standards for Phytosanitary Measures, hence rejection at international markets due to questionable integrity.", "\uf0b7 The Ministry is transiting from issuing manual certificates to electronic ones which will eliminate the risk of issuing blank certificate.", null]], "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "- Management confiscated some illegal materials \uf0b7 Plans are under way imported into the country; however, they did not to \nconstruct penalize and hold responsible any of the importers of \nthe confiscated products contrary to Section 19 (1) \nof the Plant Protection and Health Act, 2015. An", "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "list"}}, {"content": "incinerators at both Namalere and Entebbe airport to inspection of the Namalere station revealed safely dispose of the substantial quantities were piled all over the fertilizer \nconfiscated items. analytical lab at the station. I observed that all 10 \nrooms previously accommodating the fertilizer lab \nwere filled up with the confiscated illegal material \nand excess material was piled along the lab \ncorridors. \nI advised the Accounting Officer to:", "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}, [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}]], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- To be more vigilant in enforcing compliance with the International phytosanitary certification Standards in order to promote competitiveness of Ugandan exports.\n- Seek for a revision of the relevant laws and regulations and clearly provide for the duties and obligations of each department.\n- Implement strong internal controls in regulation of the exports at the points of entry/exit by beefing up staff numbers to adequately monitor all exports and imports.\n- Facilitate the Inspectors with the necessary transportation, allowances and fuel to undertake the activities regularly.\n- Urgently stop issuance of blank certificates to exporters and to facilitate the inspectors to undertake this critical activity.", "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "list"}}, {"content": "4.0", "metadata": {"headings": [{"headings_0": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}, {"headings_1": {"content": "Inadequate budget for domestic arrears", "page": 11, "level": 5}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Land and Property Ownership-Bukalasa Agricultural College", "metadata": {"headings": [{"headings_0": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}, {"headings_1": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "4.1", "metadata": {"headings": [{"headings_0": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}, {"headings_1": {"content": "Management of Crop Inspection and Certification Activities", "page": 12, "level": 5}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Missing land title and loss of land to government departments", "metadata": {"headings": [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "I reviewed documents relating to ownership of land and noted that Bukalasa Agricultural College owns land measuring 299.9 acres under title Volume 33, folio 2 of the Mailo Register, registered on 7 th July, 1931 and land measuring 98 acres Volume 38, folio 4 of the Mailo Register, registered on 28 th April 1933. In the previous financial year, I reported on the missing College land title measuring 98 acres. Available records show that the said land was purportedly transferred to Bukalasa Land Office Extension \u2013Local Government. In a letter dated 2 nd February 2017, the Accounting Officer requested the Permanent Secretary in the Ministry of Lands, Housing and Urban Development to cause cancellation of the new title and issue a new title registered in trust of Bukalasa College however, by the time of this audit, this had not been done. 4.2 Creation of Unauthorized Plots in Bukalasa Agricultural college I further noted that several plots were identified as having been curved out of the college land when a field verification of the status of the land was undertaken. I noted that plots 359,360,361,362,363,364, 368 and 366 were created without any formal authorization and in complete disregard of the existing land titles. In a letter dated 18 th September, 2017 the Accounting Officer requested the Commissioner Surveys and Mapping to erase all the unauthorized plots on the college land, but by the time of this audit, this had not been done. Lack of new titles exposes the college to a risk of further subdivisions of its land without its knowledge and thus loss of the land. Further, inadequate land acreage hampers the college implementation of its mandate as it covers practical lessons and demonstrations that require adequate land for its students. The Accounting Officer explained that the Ministry had requested the Ministry of Lands, Housing and Urban Development to issue new land titles for the college and will continue to follow up on this matter. I advised the Accounting officer together with the College Principal to escalate the matter to other relevant authorities and follow up the issue with both the District Land Board and Uganda Land commission with a view of reclaiming the land and acquiring new titles. Other Information The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts", "metadata": {"headings": [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}, [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}], [{"headings_0": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, {"headings_1": {"content": "Land and Property Ownership-Bukalasa Agricultural College", "page": 16, "level": 5}}]], "page": 16, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "U nder 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 Ministry. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and the Public Finance Management Act 2015 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 Ministry\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Missing land title and loss of land to government departments", "page": 16, "level": 5}}]], "page": 17, "document_name": "MAAIF Report of Auditor General 2019", "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": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2019", "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 \nauditor\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 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 ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:-", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}]], "page": 17, "document_name": "MAAIF Report of Auditor General 2019", "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 Ministry\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the 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 Ministry\u2019s ability to continue as a going concern. 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 Ministry to cease to continue as a going concern.\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": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2019", "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 \nwith a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 17, "level": 5}}]], "page": 18, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 18, "level": 5}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "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 \ncompliance 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 18, "level": 5}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}, [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 18, "level": 5}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 17, "level": 5}}]], "page": 18, "document_name": "MAAIF Report of Auditor General 2019", "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": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 18, "level": 5}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "The 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": 19, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 18, "level": 5}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "5.0 Human Resource Issues", "metadata": {"headings": [{"headings_0": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "5.1 Under staffing \nI reviewed the staff establishment and observed that out of 875 approved positions, only 580 (66%) had been filled leaving 295 (34%) vacant. Specifically, I noted that the technical departments were significantly understaffed for instance, the Directorate of Extension Services at 65%, Crop Resources at 48% and Animal Resources at 50% as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}, [{"headings_0": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}]], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**S/N Directorate/department Approved Filled Vacant %age**", null, null, null, null, null], ["1", "Directorate of animal resources", "207", "104", "103", "50%"], ["2", "Directorate of crop resources", "161", "83", "78", "48%"], ["3", "Directorate of fisheries", "76", "50", "26", "34%"], ["4", "Directorate of agricultural extension service", "43", "15", "28", "65%"], ["5", "Department of agriculture infrastructure and mechanisation", "39", "29", "10", "26%"], ["6", "Fisheries training institute", "64", "43", "21", "33%"], ["7", "Bukalasa agricultural college", "122", "118", "4", "3%"], ["8", "Department of planning and development and IT", "53", "34", "19", "36%"], ["9", "Finance and administration", "110", "104", "6", "5%"], ["", "Total", "875", "580", "295", "34%"]], "metadata": {"headings": [{"headings_0": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "I further noted that out of these staffing gaps 58 were senior positions yet to be recruited in these critical technical posts. \nHigh levels of staffing gaps lead to work overload on the existing staff and also negatively impacts on the Ministry\u2018s capacity to effectively deliver its mandate. \n5.2", "metadata": {"headings": [{"headings_0": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}, [{"headings_0": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}], [{"headings_0": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 19, "level": 5}}]], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Staff in acting position", "metadata": {"headings": [{"headings_0": {"content": "Staff in acting position", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "Several staff in the Ministry have remained in acting capacity for a period of more than 6 months without any extensions, in complete disregard of the regulations as amplified in Paragraph 26 of the Budget Execution circular for financial year 2018/2019 which highlighted the fact that many people have kept in acting positions for over 6 months and any officer who acts for more than 6 months must get approval from the Service Commission for extension of the acting capacity in a given post in line with the standing orders. \nI also noted that although some of the staff have been in acting capacity for more than 2 years, management was unable to compensate them on assumption of higher duties as required by Paragraph 1(E - c) of the standing orders. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Staff in acting position", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, [{"headings_0": {"content": "Staff in acting position", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}]], "page": 19, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": [["**S/N Name Position Assignment Remarks**", null, null, null, null], ["1.", "Juliet Eleanor Sentumbwe", "Commissioner Animal Production", "Director Resources Animal", "on 2016. Appointed 16 th December In acting capacity for more than 2 years"], ["2.", "Robert Sabiiti", "Principal Agriculture Extension Officer", "Assistant Commissioner Skill Management", "Appointed on 15 th April 2019\\. In acting capacity for 4 months so far"], ["3.", "Edward Rukunya", "Assistant Commissioner Resource Management", "Director Resources Fisheries", "Appointed on 5 th July 2016\\. In acting capacity for more than 2 years"], ["4.", "Bonabana Olive", "Personal Secretary Crop", "Personal Secretary Extension directorate", "Appointed on 24 th July 2015"]], "metadata": {"headings": [{"headings_0": {"content": "Staff in acting position", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2019", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "The Accounting Office explained that these positions had been submitted to the Public Service Commission for appropriate action. Further, management explained that owing to the fact that the entire wage provision had been committed through submissions to the Public Service Commission, it was not found proper to commit the same amount to duty allowance since it can only be paid if funds do permit. \nI advised the Accounting Officer to liaise with the Ministry of Public Service and that of Finance Planning and Economic Development in order to fast-track the matter. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "Staff in acting position", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}, [{"headings_0": {"content": "Staff in acting position", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}], [{"headings_0": {"content": "Staff in acting position", "page": 19, "level": 5}}, {"headings_1": {"content": "5.0 Human Resource Issues", "page": 19, "level": 5}}]], "page": 20, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "Implementation of Staff Performance Management Initiatives", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2019", "type": "heading"}}, {"content": "The Government of Uganda has been implementing Public Service Reforms since the 1990\u2019s geared towards cultivating a performance culture focused on results, excellence and professionalism. Consequently, a number of performance management initiatives have been introduced to enhance performance and service delivery in the Public Service. These include: Open Performance Appraisal System, Rewards and Sanctions Framework, Client Charters and Service Delivery Standards and Performance Agreements/Plans among others. To implement the staff performance management initiatives, public service issued Circular Standing Instructions No. 1 of 2010, Circular Standing Instruction No. 1 of 2016, Public Service Standing Orders, Circular Standing Instruction No.1 Of 2011 to offer guidance to MDAs and Local Governments in undertaking the different activities on staff performance management. MAAIF has an approved organisation structure comprising of 875 staff out of which 580 posts have been filled, leaving a balance of 295 posts vacant. I undertook a review of the Ministry staff in post to examine how the entity has implemented the above initiatives and I noted the following: 6.1 Performance agreements I noted that out of the 81 members of Senior Management, only 7 had signed Performance Agreements as at 31 st July 2018. 74 members of senior management did not complete Performance Agreements contrary to section 1.3 of the circular standing Instructions No.1 of 2010. The non-development of Performance Agreements limits effective accountability and demonstration of commitment to government\u2019s strategic goals as specified in the National Development Plan. 6.2 Development of performance plans None of the staff had signed performance plans as at 15 th July 2019 contrary to section 6 (a-m) of the Public service standing orders. In the circumstances, the basis against which individual performance achievements can be measured at the end of the assessment period is not provided. 6.3 Completion of performance appraisals Out of 580 staff in post at the beginning of the financial year, only 144 staff (25%) had completed and signed off performance appraisals. 436 staff in post (75%) had not completed appraisals as at 31 st July 2019 contrary to Section 2.6(e) of the Circular Standing Instruction No. 1 of 2016. In the circumstances, management is unable to determine the extent to which set performance targets are achieved and is unable to enforce the rewards and sanctions guidelines as they largely depend on the performance appraisal process. 6.4 Completion of Quarterly Performance Reviews There were no quarterly performance reviews undertaken for 580 staff", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}, [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}]], "page": 20, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "2016. This inhibited management from evaluating and identifying performance constraints to take remedial action.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2019", "type": "list"}}, {"content": "6.5 Completion of performance improvement plans Section 8 of the Public Service Standing Orders requires that where performance targets have not been met, performance improvement initiatives shall be inbuilt in the performance plan for the subsequent year, to address those challenges. Performance gaps identified from the appraisal process that required training were not put into consideration for the year under review. In the circumstances, management is unable to identify the capacity needs and analyze the underlying reasons for poor performance. 6.6 Submission of reports to Ministry of Public Service Reports on performance agreements, performance appraisals and performance improvement plans were not submitted to MoPS contrary to the set timelines. The non- submission of reports makes it difficult for the Ministry of Public Service to carry out the monitoring process. 6.7 A mechanism for monitoring of staff attendance Management does not maintain the official attendance registers in all the 6 sampled departments contrary to the standing orders. The temporary registers maintained do not provide for supervisors\u2019 reviews and comments as regards to the staff attendance. 6.8 Lack of standard reporting and departure registers The average time of attendance in the 6 departments I reviewed was 8:06 am. However, Crop Production department had an average reporting time of 08:50 am contrary to Paragraph 1 (F-b) of the Public Service Standing Orders 2010. This will lead to failure/delays to achieve the Ministry\u2019s overall objectives. 6.9 Internal controls in staff attendance registration The internal controls in the system implemented by management to record staff attendance were weak and can easily be manipulated. For instance, the attendance register maintained was available for registration any time of the day contrary to Paragraph 7 (F-b) of the Public Service Standing Orders. I further observed that management did not submit a report on absenteeism contrary to Section 4 (4.4d) of the Circular standing instruction No. 1 of 2016. 6.10 Rewards and sanctions committee Although the rewards and sanctions committee is fully constituted, its functionality is rather low as they do not meet regularly and neither do they carry out the functions stipulated as required contrary to section 9.0 of the Circular standing instruction No.1 of 2011. 6.11 Client Charter Section 27 of the Public Service Standing Orders requires Ministries, Departments and Local Governments to develop and publish service delivery standards with regard to the respective services they provide by establishing a client charter. I noted that the client", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}, [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}]], "page": 21, "document_name": "MAAIF Report of Auditor General 2019", "type": "paragraph"}}, {"content": "- Ensure that in future, staff performance agreements and staff performance plans are completed as required by the Guidelines.\n- Undertake quarterly performance reviews so as to keep track of individual performance.\n- Ensure that performance improvement plans are developed.\n- Ensure that performance management initiatives reports are submitted as per the set timelines in future.\n- Ensure staff adherence to the reporting timelines, fast track the biometric system and staff attendance registers be analysed on the 30th day of every month as required.\n- Handle all discipline cases as stipulated in the regulations and reports duly submitted to the monitoring authority.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of Staff Performance Management Initiatives", "page": 20, "level": 5}}, {"headings_1": {"content": "Staff in acting position", "page": 19, "level": 5}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2019", "type": "list"}}], "table_of_contents": [{"content": ["List of Acroynms - 2", "Opinion - 3", "Basis for Opinion - 3", "Key Audit Matter - 3", " 1.0 Implementation of the approved budget - 3", "Emphasis of matter - 9", " 2.0 Domestic arrears - 9", "Other Matters - 11", " 3.0 Management of Crop Inspection and Certification Activities - 11", " 4.0 Land and Property Ownership-Bukalasa Agricultural College - 15", "Other Information - 16", "Report on the Audit of Compliance with Legislation - 18", " 5.0 Human Resource Issues - 18", " 6.0 Implementation of Staff Performance Management Initiatives - 19", " 7.0 Procurements - 22"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/MAAIF Report of Auditor General 2021.chunks.json b/reports/Chunks/MAAIF Report of Auditor General 2021.chunks.json deleted file mode 100644 index e2fd7ff3cf2e1c43a2d34c5de37168edb3a42a56..0000000000000000000000000000000000000000 --- a/reports/Chunks/MAAIF Report of Auditor General 2021.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 2}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 2}}], "page": 2, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}], "page": 3, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": [["BAC", "Bukalasa Agricultural College"], ["F/Y", "Financial Year"], ["FTI", "Fisheries Training Institute"], ["GOU", "Government of Uganda"], ["IEC", "Information, Education and Communication"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISA", "International Standards on Auditing"], ["ISPM", "International Standards for Phytosanitary Measures"], ["IFMS", "Integrated financial management system"], ["IPPS", "Integrated Personnel and Payroll System"], ["KPIs", "Key Performance indicators"], ["MAAIF", "Ministry of Agriculture, Animal Industry and Fisheries"], ["MDA", "Ministry, Department, and other Agencies"], ["MOFPED", "Ministry of Finance, Planning and Economic Development"], ["NAADS", "National Agricultural Advisory Services"], ["NFLC", "National Farmers\u2019 Leadership Center"], ["NPPO", "National Plant Protection Organization"], ["PFMA", "Public Finance Management Act, 2015"], ["PPDA", "Public Procurement and Disposal of Assets"], ["SSES", "Single Spine Agriculture Extension System"], ["TAI", "Treasury Accounting Instructions"], ["UGX", "Uganda Shillings"], ["USD", "United States Dollars"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 2}}], "page": 3, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "THE FINANCIAL YEAR ENDED 30 TH JUNE 2021", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 2}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) which comprise the statement of financial position as at 30 th June 2021, the statement of financial performance, statement of changes in equity and", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying financial statements of the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) which comprise the statement of financial position as at 30 th June 2021, the statement of financial performance, statement of changes in equity and", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "I have audited the accompanying financial statements of the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) which comprise the statement of financial position as at 30 th June 2021, the statement of financial performance, statement of changes in equity and", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "In my opinion, the financial statements of the Ministry of Agriculture, Animal Industry and Fisheries for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015, as amended,", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the financial statements of the Ministry of Agriculture, Animal Industry and Fisheries for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015, as amended,", "page": 4, "level": 4}}, {"headings_1": {"content": "I have audited the accompanying financial statements of the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) which comprise the statement of financial position as at 30 th June 2021, the statement of financial performance, statement of changes in equity and", "page": 4, "level": 4}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the financial statements of the Ministry of Agriculture, Animal Industry and Fisheries for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015, as amended,", "page": 4, "level": 4}}, {"headings_1": {"content": "I have audited the accompanying financial statements of the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) which comprise the statement of financial position as at 30 th June 2021, the statement of financial performance, statement of changes in equity and", "page": 4, "level": 4}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "In my opinion, the financial statements of the Ministry of Agriculture, Animal Industry and Fisheries for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015, as amended,", "page": 4, "level": 4}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "(ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995, as amended, the National Audit Act, 2008, the International Organization of Supreme", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995, as amended, the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995, as amended, the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions", "page": 4, "level": 2}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "metadata": {"headings": [{"headings_0": {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 4, "level": 4}}, {"headings_1": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995, as amended, the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 4, "level": 4}}, {"headings_1": {"content": "Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995, as amended, the National Audit Act, 2008, the International Organization of Supreme", "page": 4, "level": 4}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 2}}, {"headings_1": {"content": "Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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", "page": 4, "level": 4}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "During my overall risk assessment exercise, I noted that MDAs and LGs are still", "metadata": {"headings": [{"headings_0": {"content": "During my overall risk assessment exercise, I noted that MDAs and LGs are still", "page": 5, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "experiencing challenges in implementing the budgets approved by parliament and policy guidance\u2019s issued by PS/ST, which has continued to affect the performance and credibility of the budget negatively. These challenges include; lack of strategic", "metadata": {"headings": [{"headings_0": {"content": "During my overall risk assessment exercise, I noted that MDAs and LGs are still", "page": 5, "level": 2}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "plans that are aligned to the National Development Plans, underperformance of", "metadata": {"headings": [{"headings_0": {"content": "plans that are aligned to the National Development Plans, underperformance of", "page": 5, "level": 2}}, {"headings_1": {"content": "During my overall risk assessment exercise, I noted that MDAs and LGs are still", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "revenue, implementation of off-budget activities, under absorption of funds, insufficient quantification of outputs, partial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance. \nI am aware that the Covid-19 Pandemic continues to significantly affect the", "metadata": {"headings": [{"headings_0": {"content": "plans that are aligned to the National Development Plans, underperformance of", "page": 5, "level": 2}}, {"headings_1": {"content": "During my overall risk assessment exercise, I noted that MDAs and LGs are still", "page": 5, "level": 2}}, [{"headings_0": {"content": "plans that are aligned to the National Development Plans, underperformance of", "page": 5, "level": 2}}, {"headings_1": {"content": "During my overall risk assessment exercise, I noted that MDAs and LGs are still", "page": 5, "level": 2}}]], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "implementation of several activities. Consequently, a number of activities were not", "metadata": {"headings": [{"headings_0": {"content": "implementation of several activities. Consequently, a number of activities were not", "page": 5, "level": 2}}, {"headings_1": {"content": "plans that are aligned to the National Development Plans, underperformance of", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "implemented due to budget cuts and lockdown measures instituted to control the", "metadata": {"headings": [{"headings_0": {"content": "implementation of several activities. Consequently, a number of activities were not", "page": 5, "level": 2}}, {"headings_1": {"content": "plans that are aligned to the National Development Plans, underperformance of", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "spread of the pandemic. It is against this background that the implementation of the", "metadata": {"headings": [{"headings_0": {"content": "spread of the pandemic. It is against this background that the implementation of the", "page": 5, "level": 2}}, {"headings_1": {"content": "implementation of several activities. Consequently, a number of activities were not", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "budget was again considered a key audit area during the office-wide planning for the current audit year. \nThe Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) is mandated to promote and support sustainable and market oriented agricultural production, food", "metadata": {"headings": [{"headings_0": {"content": "spread of the pandemic. It is against this background that the implementation of the", "page": 5, "level": 2}}, {"headings_1": {"content": "implementation of several activities. Consequently, a number of activities were not", "page": 5, "level": 2}}, [{"headings_0": {"content": "spread of the pandemic. It is against this background that the implementation of the", "page": 5, "level": 2}}, {"headings_1": {"content": "implementation of several activities. Consequently, a number of activities were not", "page": 5, "level": 2}}]], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "security and house hold incomes. In addition, the Ministry aims at providing a", "metadata": {"headings": [{"headings_0": {"content": "security and house hold incomes. In addition, the Ministry aims at providing a", "page": 5, "level": 2}}, {"headings_1": {"content": "spread of the pandemic. It is against this background that the implementation of the", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "competitive, profitable and sustainable agricultural sector so as to transform subsistence farming to commercial agriculture.", "metadata": {"headings": [{"headings_0": {"content": "security and house hold incomes. In addition, the Ministry aims at providing a", "page": 5, "level": 2}}, {"headings_1": {"content": "spread of the pandemic. It is against this background that the implementation of the", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "To achieve this mandate, MAAIF planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s", "metadata": {"headings": [{"headings_0": {"content": "To achieve this mandate, MAAIF planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s", "page": 5, "level": 4}}, {"headings_1": {"content": "security and house hold incomes. In addition, the Ministry aims at providing a", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Ministerial statement and budgets revealed that the Ministry had a revised approved", "metadata": {"headings": [{"headings_0": {"content": "To achieve this mandate, MAAIF planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s", "page": 5, "level": 4}}, {"headings_1": {"content": "security and house hold incomes. In addition, the Ministry aims at providing a", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "budget of UGX.175,286,405,508, out of which UGX.151,191,793,848 was warranted/released. The table below shows a summary of the key deliverables of the", "metadata": {"headings": [{"headings_0": {"content": "budget of UGX.175,286,405,508, out of which UGX.151,191,793,848 was warranted/released. The table below shows a summary of the key deliverables of the", "page": 5, "level": 4}}, {"headings_1": {"content": "To achieve this mandate, MAAIF planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s", "page": 5, "level": 4}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Ministry for the financial year 2020/2021.", "metadata": {"headings": [{"headings_0": {"content": "budget of UGX.175,286,405,508, out of which UGX.151,191,793,848 was warranted/released. The table below shows a summary of the key deliverables of the", "page": 5, "level": 4}}, {"headings_1": {"content": "To achieve this mandate, MAAIF planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s", "page": 5, "level": 4}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Table: Showing key deliverables for MAAIF for the year", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for MAAIF for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "budget of UGX.175,286,405,508, out of which UGX.151,191,793,848 was warranted/released. The table below shows a summary of the key deliverables of the", "page": 5, "level": 4}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": [["**S/N Output Revised Budget (UGX) \u2018000** **Cumulative percentage share of the total approved budget**", null, null, null], ["1", "Output : 7 Promotion of Production & Productivity of priority commodities", "1,600,000", "1%"], ["2", "Output : 4 Crop pest and disease control measures", "1,055,297", "2%"], ["3", "Output : 7 Promotion of Production & Productivity of priority commodities", "2,000,000", "3%"], ["4", "Output : 3 Crop production technology promotion", "1,000,000", "3%"], ["5", "Output : 71 Acquisition of Land by Government", "6,002,033", "7%"], ["6", "Output : 5 Vector and disease control measures", "7,405,018", "11%"], ["7", "Output : 9 Vector and disease control in priority animal commodities", "5,296,342", "14%"], ["8", "Output : 6 Improved market access for livestock and livestock products", "3,000,000", "16%"], ["9", "Output : 7 Promotion of priority animal products and productivity", "3,683,750", "18%"], ["10", "Output : 80 Livestock Infrastructure Construction", "6,010,400", "21%"], ["11", "Output : 79 Acquisition of Other Capital Assets", "2,000,000", "22%"], ["12", "Output : 4 Promotion of sustainable fisheries", "2,815,000", "24%"], ["13", "Output : 6 Improved market access for livestock and livestock products", "1,162,000", "25%"], ["14", "Output : 83 Fisheries Infrastructure Construction", "1,000,000", "25%"]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for MAAIF for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "budget of UGX.175,286,405,508, out of which UGX.151,191,793,848 was warranted/released. The table below shows a summary of the key deliverables of the", "page": 5, "level": 4}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["**S/N Output Revised Budget (UGX) \u2018000** **Cumulative percentage share of the total approved budget**", null, null, null], ["15", "Output : 81 Livestock marketing facility construction", "600,000", "25%"], ["16", "Output : 5 Creating and Enabling environment for Agriculture", "994,364", "26%"], ["17", "Output : 72 Government Buildings and Administrative Infrastructure", "11,500,000", "33%"], ["18", "Output : 77 Purchase of Specialised Machinery & Equipment", "19,631,836", "44%"], ["19", "Output : 80 Livestock Infrastructure Construction", "1,400,000", "45%"], ["20", "Output : 83 Valley Tank Construction (livestock)", "8,660,000", "50%"], ["21", "Output : 82 Construction of irrigation schemes", "700,000", "50%"], ["22", "Output : 3 Improving Value addition and market Access", "1,600,000", "51%"], ["23", "Output : 71 Acquisition of Land by Government", "1,000,000", "51%"], ["24", "Output : 72 Government Buildings and Administrative Infrastructure", "700,000", "52%"], ["25", "Output : 82 Construction of Irrigation Schemes", "1,045,083", "52%"], ["26", "Output : 52 National Farmers Leadership Centre", "3,000,000", "54%"], ["27", "Output : 75 Purchase of Motor Vehicles and Other Transport Equipment", "900,000", "55%"], ["28", "Output : 5 Creating and Enabling environment for Agriculture", "1,000,000", "55%"], ["29", "Output : 6 Institutional Development In Agricultural Sector", "2,617,872", "57%"], ["30", "Output : 20 Records Management Services", "1,142,101", "57%"], ["Total", "", "**100,521,095**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for MAAIF for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "budget of UGX.175,286,405,508, out of which UGX.151,191,793,848 was warranted/released. The table below shows a summary of the key deliverables of the", "page": 5, "level": 4}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N Output Revised Budget (UGX) \u2018000 Cumulative percentage share of the total approved budget", "None", "None", "None"], "type": "table"}}, {"content": "MAAIF planned to achieve it\u2019s planned out-puts through the implementation of 147 outputs with a total approved budget of UGX.175,286,405,508. I sampled 65 outputs", "metadata": {"headings": [{"headings_0": {"content": "Table: Showing key deliverables for MAAIF for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "budget of UGX.175,286,405,508, out of which UGX.151,191,793,848 was warranted/released. The table below shows a summary of the key deliverables of the", "page": 5, "level": 4}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "metadata": {"headings": [{"headings_0": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}, {"headings_1": {"content": "Table: Showing key deliverables for MAAIF for the year", "page": 5, "level": 1}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "of the total approved budget for review.", "metadata": {"headings": [{"headings_0": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}, {"headings_1": {"content": "Table: Showing key deliverables for MAAIF for the year", "page": 5, "level": 1}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "From the procedures undertaken, I noted the following:", "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 6, "level": 2}}, {"headings_1": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": [["**1.1**", "**Existence of Strategic plans that are aligned to NDP-III** 5 of the Budget Execution Circular for financial year 2020/2021 states that over the years the alignment of Government Budgets with the NDP has been poor and needs to be improved. Therefore, Accounting Officers must ensure that all activities for the Financial Year 2020/2021 are aligned with NDP III and implemented accordingly. Regulation 26 (1) of the National Planning Authority (development of Plans) regulations requires entities to submit to NPA their five-year development plans for certification before approval being the first year of implementation of the NDP-III, the Ministry was expected to prepare and approve a strategic plan that was aligned to NDP III. It is from this strategic plan that the annual plans would be based in order to achieve the objectives of NDP-III. on the procedures undertaken, I noted that the Ministry had prepared the Agro-Industrialization (AGI) Programme that guides the preparation of a strategic plan for 2020/21-2024/25. The strategic plan is yet to be approved. Paragraph This Based", "advised the Accounting Officer to liaise with NPA and ensure that the review process and certification assessment is concluded. This will facilitate the development of realistic annual work plans and the achievement of the NDP III objectives. I"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 6, "level": 2}}, {"headings_1": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "explained that the plan was still in draft form awaiting clearance from NPA. It\u2019s upon this basis that the plan will be approved. Management", ""], ["**1.2**", "**Revenue Performance of NTR** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the Ministry budgeted to collect NTR of UGX.8.97Bn during the year under review. Out of this, only UGX.2.15Bn was collected, representing a performance of 24% of the target. in NTR collections at vote level result in aggregate revenue shortfalls at the implementation of planned activities at a Government-wide level. treasury level which negatively affects Accounting Officer explained that the underperformance was due to reduced economic activity in the sector especially in the first two quarters of the FY due to the COVID-19 pandemic and also due to reduced agribusiness activity among the private sector. The locust invasion also affected business activity in the Eastern part of the country and all these slowed agriculture business activities thus leading to less collection of NTR from the business community than earlier anticipated. **of GOU receipts** Ministry budgeted to receive UGX.175.29Bn out of which UGX.151.19Bn was warranted, resulting in a shortfall of UGX24.10Bn which is 14% of the budget. Revenue shortfalls affect the implementation of planned activities. Accounting Officer explained that the underperformance was due to significant cuts in releases caused by the effects of the COVID-19 pandemic and that un-implemented activities were rolled over and are being implemented in the subsequent financial year. I **Performance** Shortfalls The **Performance** The The", "I I noted the Accounting Officer\u2019s response. advised the Accounting Officer to develop an agriculture disaster/contingence plan in collaboration with MFPED to assist the agriculture sector absorb the shocks from natural disasters."], ["**1.3**", "of the total warrants of UGX.151.19Bn received during the financial year UGX.146.95Bn was spent by the entity resulting into an unspent balance of UGX.4.24Bn representing an absorption level of 97%. The unspent funds were swept back to the consolidated fund as required by the PFMA. The funds were meant for activities that were not fully implemented by the end of the financial year and these include; \uf0b7 Recruitment of general and contract staff. \uf0b7 Pension Arrears for former MAAIF staff. \uf0b7 Gratuity arrears. explained that the under absorption of released funds was caused by failure to verify pension arrears on time and the failure to fill vacant positions at the Ministry by the Public Service Commission. **Absorption of funds** Out Management", "I advised the Accounting Officer to ensure that pensioners are verified timely and also liaise with PSC to undertake the critical recruitments in the subsequent year."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 6, "level": 2}}, {"headings_1": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}], "page": 7, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["", "explained that the plan was still in draft form awaiting clearance from NPA. It\u2019s upon this basis that the plan will be approved. Management", ""], ["**1.2**", "**Revenue Performance of NTR** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2020/2021 and noted that the Ministry budgeted to collect NTR of UGX.8.97Bn during the year under review. Out of this, only UGX.2.15Bn was collected, representing a performance of 24% of the target. in NTR collections at vote level result in aggregate revenue shortfalls at the implementation of planned activities at a Government-wide level. treasury level which negatively affects Accounting Officer explained that the underperformance was due to reduced economic activity in the sector especially in the first two quarters of the FY due to the COVID-19 pandemic and also due to reduced agribusiness activity among the private sector. The locust invasion also affected business activity in the Eastern part of the country and all these slowed agriculture business activities thus leading to less collection of NTR from the business community than earlier anticipated. **of GOU receipts** Ministry budgeted to receive UGX.175.29Bn out of which UGX.151.19Bn was warranted, resulting in a shortfall of UGX24.10Bn which is 14% of the budget. Revenue shortfalls affect the implementation of planned activities. Accounting Officer explained that the underperformance was due to significant cuts in releases caused by the effects of the COVID-19 pandemic and that un-implemented activities were rolled over and are being implemented in the subsequent financial year. I **Performance** Shortfalls The **Performance** The The", "I I noted the Accounting Officer\u2019s response. advised the Accounting Officer to develop an agriculture disaster/contingence plan in collaboration with MFPED to assist the agriculture sector absorb the shocks from natural disasters."], ["**1.3**", "of the total warrants of UGX.151.19Bn received during the financial year UGX.146.95Bn was spent by the entity resulting into an unspent balance of UGX.4.24Bn representing an absorption level of 97%. The unspent funds were swept back to the consolidated fund as required by the PFMA. The funds were meant for activities that were not fully implemented by the end of the financial year and these include; \uf0b7 Recruitment of general and contract staff. \uf0b7 Pension Arrears for former MAAIF staff. \uf0b7 Gratuity arrears. explained that the under absorption of released funds was caused by failure to verify pension arrears on time and the failure to fill vacant positions at the Ministry by the Public Service Commission. **Absorption of funds** Out Management", "I advised the Accounting Officer to ensure that pensioners are verified timely and also liaise with PSC to undertake the critical recruitments in the subsequent year."]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 6, "level": 2}}, {"headings_1": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}], "page": 7, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**1.4**", "**Off-budget receipts** 29 of the Budget Execution Circular for the Financial year states that in the event that an external agency provides funds in the course of implementation of the budget or any funds remain unspent at the expiry of an appropriation, these must be declared and a supplementary issued in line with the Public Finance Management Act 2015. noted the Ministry received off-budget financing to a tune of UGX.1.78Bn which was never declared to the PS/ST and as such no supplementary appropriation was issued as guided by the PSST. These funds were received directly from development partners for undertaking activities not budgeted for. Summary in table below\u2019 and details in **Appendix I;** **S/N** Project** 1 **Funding Source** GEF UNDP **Budgete d (Bns)** **Received** **(Bns)** 1.547 1.068 2 GEF FAO 1.855 0.715 in Fostering Sustainability and Resilience for Food Security the Karamoja Sub Region Fostering Sustainability and Resilience for Food Security the Karamoja Sub Region in **Total 3.402 1.783** financing distorts planning, may result in duplication of activities and is contrary to the budget execution guidelines issued by the PSST. explained that, moving forward, guidance given by the PSST shall be adhered to, to ensure that all funds received outside the approved budget are declared to the PSST for utilization. In the FY 2021/22, the off-budget finances were captured in the Ministerial Policy Statement. I Paragraph Off-budget Management", "that advised the Accounting Officer to liaise with the PSST and ensure in future, all funds received outside the approved budget are appropriated a supplementary funding. in I"], ["**1.5**", "**Quantification of outputs/activities** 13 (15, b) of the PFMA 2015 states that a policy statement submitted by a vote shall contain the annual and three months\u2019 work plans, outputs, targets and performance indicators of the work plans. sampled sixty-five (65) outputs with a total of one hundred and sixty-seven (167) activities and expenditure of UGX.98.2Bn for assessment. I reviewed the extent of quantification of outputs and activities and noted the following; Sixty-one (61) outputs with a total of one hundred and sixty (160) activities and expenditure worth UGX.89.6Bn were fully quantified. That is, all the one hundred and sixty (160) activities (100%) within these outputs were clearly quantified to enable assessment of performance. Four (4) outputs with a total of seven (7) activities and expenditure worth UGX.8.6Bn were not quantified at all. That is none of the seven (7) activities within these out-puts were quantified at all. in **Appendix II.** I \uf0b7 \uf0b7 Section Details", "I advised the Accounting Officer to quantify all outputs at budgeting to facilitate performance measurement. level"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 6, "level": 2}}, {"headings_1": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}], "page": 8, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["**1.4**", "**Off-budget receipts** 29 of the Budget Execution Circular for the Financial year states that in the event that an external agency provides funds in the course of implementation of the budget or any funds remain unspent at the expiry of an appropriation, these must be declared and a supplementary issued in line with the Public Finance Management Act 2015. noted the Ministry received off-budget financing to a tune of UGX.1.78Bn which was never declared to the PS/ST and as such no supplementary appropriation was issued as guided by the PSST. These funds were received directly from development partners for undertaking activities not budgeted for. Summary in table below\u2019 and details in **Appendix I;** **S/N** Project** 1 **Funding Source** GEF UNDP **Budgete d (Bns)** **Received** **(Bns)** 1.547 1.068 2 GEF FAO 1.855 0.715 in Fostering Sustainability and Resilience for Food Security the Karamoja Sub Region Fostering Sustainability and Resilience for Food Security the Karamoja Sub Region in **Total 3.402 1.783** financing distorts planning, may result in duplication of activities and is contrary to the budget execution guidelines issued by the PSST. explained that, moving forward, guidance given by the PSST shall be adhered to, to ensure that all funds received outside the approved budget are declared to the PSST for utilization. In the FY 2021/22, the off-budget finances were captured in the Ministerial Policy Statement. I Paragraph Off-budget Management", "that advised the Accounting Officer to liaise with the PSST and ensure in future, all funds received outside the approved budget are appropriated a supplementary funding. in I"], ["**1.5**", "**Quantification of outputs/activities** 13 (15, b) of the PFMA 2015 states that a policy statement submitted by a vote shall contain the annual and three months\u2019 work plans, outputs, targets and performance indicators of the work plans. sampled sixty-five (65) outputs with a total of one hundred and sixty-seven (167) activities and expenditure of UGX.98.2Bn for assessment. I reviewed the extent of quantification of outputs and activities and noted the following; Sixty-one (61) outputs with a total of one hundred and sixty (160) activities and expenditure worth UGX.89.6Bn were fully quantified. That is, all the one hundred and sixty (160) activities (100%) within these outputs were clearly quantified to enable assessment of performance. Four (4) outputs with a total of seven (7) activities and expenditure worth UGX.8.6Bn were not quantified at all. That is none of the seven (7) activities within these out-puts were quantified at all. in **Appendix II.** I \uf0b7 \uf0b7 Section Details", "I advised the Accounting Officer to quantify all outputs at budgeting to facilitate performance measurement. level"]], "metadata": {"headings": [{"headings_0": {"content": "From the procedures undertaken, I noted the following:", "page": 6, "level": 2}}, {"headings_1": {"content": "with a total of 167 activities and a budget of UGX.113,239,239,444 representing 65%", "page": 6, "level": 2}}], "page": 8, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "Table 1: Extent of Quantification by activities", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Extent of Quantification by activities", "page": 9, "level": 1}}, {"headings_1": {"content": "From the procedures undertaken, I noted the following:", "page": 6, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Summary of Performance by Outputs Activity details-Analysis Category No. of % Exp % Total No. No % of", "metadata": {"headings": [{"headings_0": {"content": "Summary of Performance by Outputs Activity details-Analysis Category No. of % Exp % Total No. No % of", "page": 9, "level": 5}}, {"headings_1": {"content": "Table 1: Extent of Quantification by activities", "page": 9, "level": 1}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "of outpu of end prop no of of of quantifi", "metadata": {"headings": [{"headings_0": {"content": "Summary of Performance by Outputs Activity details-Analysis Category No. of % Exp % Total No. No % of", "page": 9, "level": 5}}, {"headings_1": {"content": "Table 1: Extent of Quantification by activities", "page": 9, "level": 1}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "outputs ts tot itur ortio activit Full acti cation", "metadata": {"headings": [{"headings_0": {"content": "outputs ts tot itur ortio activit Full acti cation", "page": 9, "level": 5}}, {"headings_1": {"content": "Summary of Performance by Outputs Activity details-Analysis Category No. of % Exp % Total No. No % of", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "sampl al e n to ies in y viti of", "metadata": {"headings": [{"headings_0": {"content": "outputs ts tot itur ortio activit Full acti cation", "page": 9, "level": 5}}, {"headings_1": {"content": "Summary of Performance by Outputs Activity details-Analysis Category No. of % Exp % Total No. No % of", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "ed out UG total the Qua es activitie put X exp outpu ntifi not s per s Bn endi ts ed full categor sa ture acti y y of", "metadata": {"headings": [{"headings_0": {"content": "ed out UG total the Qua es activitie put X exp outpu ntifi not s per s Bn endi ts ed full categor sa ture acti y y of", "page": 9, "level": 5}}, {"headings_1": {"content": "outputs ts tot itur ortio activit Full acti cation", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "mpl viti qua output ed es ntifi", "metadata": {"headings": [{"headings_0": {"content": "ed out UG total the Qua es activitie put X exp outpu ntifi not s per s Bn endi ts ed full categor sa ture acti y y of", "page": 9, "level": 5}}, {"headings_1": {"content": "outputs ts tot itur ortio activit Full acti cation", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 9, "level": 5}}, {"headings_1": {"content": "ed out UG total the Qua es activitie put X exp outpu ntifi not s per s Bn endi ts ed full categor sa ture acti y y of", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Fully 61 94 89. 91 160 160 - 100 quantifie \n6 \nd outputs \nInsufficie - - - 0 - - - -", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 9, "level": 5}}, {"headings_1": {"content": "ed out UG total the Qua es activitie put X exp outpu ntifi not s per s Bn endi ts ed full categor sa ture acti y y of", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "ntly", "metadata": {"headings": [{"headings_0": {"content": "ntly", "page": 9, "level": 5}}, {"headings_1": {"content": "ed", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "quantifie \nd outputs \nOutputs 4 6 8.6 9 7 - 7 0", "metadata": {"headings": [{"headings_0": {"content": "ntly", "page": 9, "level": 5}}, {"headings_1": {"content": "ed", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "not", "metadata": {"headings": [{"headings_0": {"content": "not", "page": 9, "level": 5}}, {"headings_1": {"content": "ntly", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "quantifie d", "metadata": {"headings": [{"headings_0": {"content": "not", "page": 9, "level": 5}}, {"headings_1": {"content": "ntly", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Total 65 100 98. 100 167 160 7", "metadata": {"headings": [{"headings_0": {"content": "Total 65 100 98. 100 167 160 7", "page": 9, "level": 5}}, {"headings_1": {"content": "not", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "Total 65 100 98. 100 167 160 7", "page": 9, "level": 5}}, {"headings_1": {"content": "not", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "metadata": {"headings": [{"headings_0": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}, {"headings_1": {"content": "Total 65 100 98. 100 167 160 7", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "activities that were not sufficiently quantified were;", "metadata": {"headings": [{"headings_0": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}, {"headings_1": {"content": "Total 65 100 98. 100 167 160 7", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "- Provision of logistical support to the Office of the Agriculture Attach\u00e9 in Rome.\n- Effecting Quarterly Transfers to FAO under South to South Tripartite Arrangement;\n- Designing and testing of assorted training material by an external consultant.\n- Undertaking of Support Sample collection, testing and analysis of FMD and other priority diseases\n- Promotion of Supplementary animal feeding Veterinary Public", "metadata": {"headings": [{"headings_0": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}, {"headings_1": {"content": "Total 65 100 98. 100 167 160 7", "page": 9, "level": 5}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "list"}}, {"content": "Health and Marketing systems\"", "metadata": {"headings": [{"headings_0": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}, {"headings_1": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "- Land preparation for the registered oil palm smallholder farmers in Buvuma.\n- Acquisition of Land by Government for the Oil Palm project", "metadata": {"headings": [{"headings_0": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}, {"headings_1": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2021", "type": "list"}}, {"content": [["**1.6**", "assessed the implementation of sixty-one (61) outputs that were fully quantified with a total of one hundred and sixty (160) activities worth UGX.89.6Bn and noted that; Thirty-four (34) outputs with seventy-five (75) activities and expenditure worth UGX.39.1Bn were fully implemented. That is all the seventy-five (75) activities within these outputs were fully implemented. Twenty-seven (27) outputs with eighty-five (85) activities worth UGX.50.5Bn were partially implemented. Out of the eighty-five (85) activities, the Ministry fully implemented thirty-nine (39) activities (46%); forty-four (44) activities (52%) were partially implemented, while remained unimplemented. two (2) activities (2%) **2 Showing level of implementation of Fully Quantified** **Summary of Performance by Output** Activity details-Analysis** **No of ou tp ut s** **% of imp lem ent atio n** **Exp end itur e UG X Bn** **% propo rtion to total expen diture** **Tot al no of acti viti es** **No of Fully imple ment ed activi ties** 34 56 39.1 44 75 75 **No. Of parti ally impl eme nted activ ities** 0 **No of activiti** **es** that were not imple mente d** **Extent of impleme ntation of activities per category** **of** output** 100 27 44 50.5 56 85 39 44 98 0 0 0 0 0 0 0 0 **outputs** **Categor y of output** **Fully implem ented outputs** **Partiall y Implem ented outputs Output s Not Implem ented** 0 2 0 **Total 61 100 89. 100 160 114 44 2 6** of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the Ministry did not implement the following planned activities; Holding of 2 Semi-annual symposium for aquaculture projects with the aim of bringing together and attracting financiers and investors to Uganda Building of capacity of 400 farmer groups in sustainable enterprise development under the value chain program. Procurement of 2,000,000 doses of FMD vaccine Provision of support vaccination of animals in 1 out of the 4 Basongola pastoral communities Establishment of 1 small irrigation system for demonstration purposes Acquisition of 274.7 acres of land for the proposed Achomai Irrigation Scheme I \uf0b7 \uf0b7 \uf0b7 \uf0b7 \uf0b7 \uf0b7 \uf0b7 \uf0b7 **Implementation of quantified outputs** **Table** Non-implementation", "advised the Accounting Officer to consider rolling over the un implemented activities the subsequent budget for implementation. to I"]], "metadata": {"headings": [{"headings_0": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}, {"headings_1": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_13"], "type": "table"}}, {"content": [["Management explained that, in general, the failure to fully implement all planned activities and outputs was due to budget cuts caused by the COVID-19 pandemic effects on the Economy. The lockdowns caused limited movement and gatherings affecting implementation of these planned activities.", ""], ["**1.7** Achievement of intended services from implemented outputs** undertook an assessment to establish if there has been service delivery from a sample of out-puts that were implemented and noted the following; **Comments** I **Output details** Output 10103: Crop production technology promotion **Activities/ Details** Establish Disease export zones central Uganda 6 free in Output 10107: Promotion of Production & Productivity of commodities priority Support farmers Quality cashew seedlings production 2,000 with 292,000 nut for to boost The disease free zones (greenhouses) were established to support Export farmers in a bid the horticultural exports. However, three (3) of the constructed greenhouses in Matugga, Zirobwe and Kayunga were blown away by the wind and are no longer functional thus denying the beneficiaries the intended export service. change country explained that it was due to climate (the has experienced strong winds, hail storms, floods etc.) the 3 screen houses were affected. MAAIF is engaging the Private Sector (Green house owners) to put them right. \\- 22,000 seedlings were distributed in Luwero District. A sample of 501 of distributed seedlings indicated that only 75 had survived implying a 15% survival rate. Farmers attributed this to lack of support from the Ministry and late delivery of seedlings. 49,000 seedlings were distributed in Nakaseke District and inspection of revealed a 90% survival rate. - \\- No guidelines were issued to beneficiary districts in terms of selecting beneficiary farmers and criteria. received \\- Whereas Luwero district distributed the 22,000 seedlings to 200 farmers, Nakaseke district distributed the 49,000 seedlings received to 2 farmers only implying that the 15% survival rate in Luwero did not yield the required service delivery. developed Cashew nut explained that the survival rate is largely influenced by late release of funds unreliable weather patterns; MAAIF has since Seed Acquisition, Nursery Establishment, and Production & Distribution of Cashew nut Seedlings under Strategic Government Intervention. Of the sampled 39 constructed, only 11 were in use and well stocked with fish seed. 28 of the constructed were still under fertilisation and stabilisation and not yet fully functional. Output 10580: Livestock Infrastructure Construction Construct 50 fish ponds for nucleus aquaculture farmers The failure to achieve the intended services from the implemented outputs negates the purpose of budgeting and implementing these activities. Management Management", "advised the Accounting Officer to urgently address the anomalies/ gaps noted in the implementation of these outputs and in future come up with strategies of ensuring that service delivery issues are implemented. I"]], "metadata": {"headings": [{"headings_0": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}, {"headings_1": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}], "page": 11, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_4"], "type": "table"}}, {"content": [["Management explained that, in general, the failure to fully implement all planned activities and outputs was due to budget cuts caused by the COVID-19 pandemic effects on the Economy. The lockdowns caused limited movement and gatherings affecting implementation of these planned activities.", ""], ["**1.7** Achievement of intended services from implemented outputs** undertook an assessment to establish if there has been service delivery from a sample of out-puts that were implemented and noted the following; **Comments** I **Output details** Output 10103: Crop production technology promotion **Activities/ Details** Establish Disease export zones central Uganda 6 free in Output 10107: Promotion of Production & Productivity of commodities priority Support farmers Quality cashew seedlings production 2,000 with 292,000 nut for to boost The disease free zones (greenhouses) were established to support Export farmers in a bid the horticultural exports. However, three (3) of the constructed greenhouses in Matugga, Zirobwe and Kayunga were blown away by the wind and are no longer functional thus denying the beneficiaries the intended export service. change country explained that it was due to climate (the has experienced strong winds, hail storms, floods etc.) the 3 screen houses were affected. MAAIF is engaging the Private Sector (Green house owners) to put them right. \\- 22,000 seedlings were distributed in Luwero District. A sample of 501 of distributed seedlings indicated that only 75 had survived implying a 15% survival rate. Farmers attributed this to lack of support from the Ministry and late delivery of seedlings. 49,000 seedlings were distributed in Nakaseke District and inspection of revealed a 90% survival rate. - \\- No guidelines were issued to beneficiary districts in terms of selecting beneficiary farmers and criteria. received \\- Whereas Luwero district distributed the 22,000 seedlings to 200 farmers, Nakaseke district distributed the 49,000 seedlings received to 2 farmers only implying that the 15% survival rate in Luwero did not yield the required service delivery. developed Cashew nut explained that the survival rate is largely influenced by late release of funds unreliable weather patterns; MAAIF has since Seed Acquisition, Nursery Establishment, and Production & Distribution of Cashew nut Seedlings under Strategic Government Intervention. Of the sampled 39 constructed, only 11 were in use and well stocked with fish seed. 28 of the constructed were still under fertilisation and stabilisation and not yet fully functional. Output 10580: Livestock Infrastructure Construction Construct 50 fish ponds for nucleus aquaculture farmers The failure to achieve the intended services from the implemented outputs negates the purpose of budgeting and implementing these activities. Management Management", "advised the Accounting Officer to urgently address the anomalies/ gaps noted in the implementation of these outputs and in future come up with strategies of ensuring that service delivery issues are implemented. I"]], "metadata": {"headings": [{"headings_0": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}, {"headings_1": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}], "page": 11, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_4"], "type": "table"}}, {"content": [["**1.8**", "**Submission of Quarterly Performance Reports** 8.12 (4,5,6) of the Treasury Instruction 2017, require the Accounting Officer to prepare reports for each quarter of the Financial Year in respect of the vote for which he/she is responsible. These reports shall contain financial and non-financial information on the performance of the vote and shall be submitted to Treasury not later than 15 days after the end of each quarter. noted that the Ministry submitted performance reports for Q1, Q3, and Q4 significantly late and several months after the deadline given for submission of the reports as indicated in the table below; **No Details** 1 2 3 4 Quarter 1 Quarter 2 Quarter 3 Quarter 4 **Deadline for submission** **Actual date of submission** **Comment** 15/10/2020 15/01/2021 15/04/2021 15/07/2021 05/02/2021 Delayed 24/05/2021 Delayed 07/06/2021 Delayed 01/09/2021 Delayed noted that the Accounting Officer Prepared Monitoring Plans and reports which are important in ensuring that the budget performs as expected. to submit performance reports in time contravenes the Treasury Instructions and affects timely tracking and evaluation of performance. attributed the delayed submission of reports to the skeleton staff that was allowed in the office during the COVID-19 country lock down. Collection, collating and analysis of reports from departments was difficult during that period when most staff were operating from home. I I Paragraph Failure Management", "advised the Accounting Officer to ensure that there is timely preparation and uploading of the reports on the Program Budgeting System (PBS). I"], ["**1.9**", "**Accuracy of Performance reports submitted** my review of the annual performance reports and physical inspections/verification of out puts reported, I did not note inconsistencies in the reported performance. From", "I commended the Accounting Officer for ensuring accuracy of the performance reports."]], "metadata": {"headings": [{"headings_0": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}, {"headings_1": {"content": "I observed that in cases where outputs were either partially or not quantified management reported performance in generic ways. The", "page": 9, "level": 3}}], "page": 12, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "My review of management of the outbreak revealed failure of timely interventions as", "metadata": {"headings": [{"headings_0": {"content": "My review of management of the outbreak revealed failure of timely interventions as", "page": 13, "level": 2}}, {"headings_1": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "a result of challenges faced in the procurement of vaccines despite the availability of funds. Furthermore, the following shortcomings were noted;", "metadata": {"headings": [{"headings_0": {"content": "My review of management of the outbreak revealed failure of timely interventions as", "page": 13, "level": 2}}, {"headings_1": {"content": "Health and Marketing systems\"", "page": 9, "level": 3}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 During the financial year (2019/2020), 700,000 doses of FMD were procured in November 2019, however, only 500,000 (70%) of the consignment was", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 During the financial year (2019/2020), 700,000 doses of FMD were procured in November 2019, however, only 500,000 (70%) of the consignment was", "page": 13, "level": 4}}, {"headings_1": {"content": "My review of management of the outbreak revealed failure of timely interventions as", "page": 13, "level": 2}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "delivered and significantly late by 4 months.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 During the financial year (2019/2020), 700,000 doses of FMD were procured in November 2019, however, only 500,000 (70%) of the consignment was", "page": 13, "level": 4}}, {"headings_1": {"content": "My review of management of the outbreak revealed failure of timely interventions as", "page": 13, "level": 2}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 The subsequent order of 2,311,000 doses made during the same year in May", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The subsequent order of 2,311,000 doses made during the same year in May", "page": 13, "level": 2}}, {"headings_1": {"content": "\uf0b7 During the financial year (2019/2020), 700,000 doses of FMD were procured in November 2019, however, only 500,000 (70%) of the consignment was", "page": 13, "level": 4}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "2020 was given to the same contractor (M/s KEVEVAPI) even though the supplier had substantially failed to deliver on the previous contract and despite emergency situation and sensitivity of the disease.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The subsequent order of 2,311,000 doses made during the same year in May", "page": 13, "level": 2}}, {"headings_1": {"content": "\uf0b7 During the financial year (2019/2020), 700,000 doses of FMD were procured in November 2019, however, only 500,000 (70%) of the consignment was", "page": 13, "level": 4}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 None of the procured 2,311,000 doses of FMD vaccines through letters of credit were delivered within the contract period i.e. 22 nd July 2020, however 1,200,000", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 None of the procured 2,311,000 doses of FMD vaccines through letters of credit were delivered within the contract period i.e. 22 nd July 2020, however 1,200,000", "page": 13, "level": 4}}, {"headings_1": {"content": "\uf0b7 The subsequent order of 2,311,000 doses made during the same year in May", "page": 13, "level": 2}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "doses (52%) were delivered during the year 2020/21, 500,000 doses were delivered in 2021/2022 financial year while 611,000 doses (24%) are still outstanding. \nDetails are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 None of the procured 2,311,000 doses of FMD vaccines through letters of credit were delivered within the contract period i.e. 22 nd July 2020, however 1,200,000", "page": 13, "level": 4}}, {"headings_1": {"content": "\uf0b7 The subsequent order of 2,311,000 doses made during the same year in May", "page": 13, "level": 2}}, [{"headings_0": {"content": "\uf0b7 None of the procured 2,311,000 doses of FMD vaccines through letters of credit were delivered within the contract period i.e. 22 nd July 2020, however 1,200,000", "page": 13, "level": 4}}, {"headings_1": {"content": "\uf0b7 The subsequent order of 2,311,000 doses made during the same year in May", "page": 13, "level": 2}}]], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**S/N Contract Details Doses** **Purchased** **Remarks**", null, null, null], ["1.", "Kenya Supply of 500,000 doses of FMD Quadrivalent; Call Off Order dated 5/11/2019; M/s Veterinary Vaccines Production Institute **(KEVEVAPI)**", "500,000", "Contract delivery date was 15/12/2019; However, items delivered on 3/4/2020 \u2013 3 1/2 months delay. That is 70% of the vaccines delayed for 4 months"], ["2.", "Supply of 200,000 doses of FMD Quadrivalent; Call Off Order dated 4/02/2020; M/s Botswana Vaccines Institute **(BVI)**", "200,000", "Contract Delivery date by 04/04/2020 however delivered on 13/04/2020 -10 Days delay"], ["", "**Total in FY 2019/20**", "**700,000**", ""], ["3.", "Supply of 2,311,000 doses of FMD Quadrivalent; Call Off dated 22/05/2020; M/s Kenya Veterinary Vaccines Production Institute **(KEVEVAPI)** Order", "2,311,000", "Contract delivery date by 22/07/2020; However, no vaccines were delivered by end of the delivery period. The following was noted; -1,200,000 doses (52%) were delivered during the year i.e. on 25/08/2020 (500,000) and on 12/01/2021 (700,000) doses -On 22/07/2021, 500,000 doses were delivered. -By the time of this audit, September 2021 611,000 doses (24%) were yet to be delivered by the supplier."], ["", "**Total in FY 2020/2021**", "**2,311,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 None of the procured 2,311,000 doses of FMD vaccines through letters of credit were delivered within the contract period i.e. 22 nd July 2020, however 1,200,000", "page": 13, "level": 4}}, {"headings_1": {"content": "\uf0b7 The subsequent order of 2,311,000 doses made during the same year in May", "page": 13, "level": 2}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Management attributed the delays to the unprecedented effect of COVID-19", "metadata": {"headings": [{"headings_0": {"content": "Management attributed the delays to the unprecedented effect of COVID-19", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 None of the procured 2,311,000 doses of FMD vaccines through letters of credit were delivered within the contract period i.e. 22 nd July 2020, however 1,200,000", "page": 13, "level": 4}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "pandemic on international carriage and haulage that has affected deliveries of raw materials to vaccine manufacturers and the scarcity of aluminium hydroxide gel", "metadata": {"headings": [{"headings_0": {"content": "Management attributed the delays to the unprecedented effect of COVID-19", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 None of the procured 2,311,000 doses of FMD vaccines through letters of credit were delivered within the contract period i.e. 22 nd July 2020, however 1,200,000", "page": 13, "level": 4}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "which is an adjuvant for both the FMD vaccine as well as the COVID-19 vaccine.", "metadata": {"headings": [{"headings_0": {"content": "which is an adjuvant for both the FMD vaccine as well as the COVID-19 vaccine.", "page": 14, "level": 2}}, {"headings_1": {"content": "Management attributed the delays to the unprecedented effect of COVID-19", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "I advised Management to effectively and efficiently monitor such disease outbreaks", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to effectively and efficiently monitor such disease outbreaks", "page": 14, "level": 2}}, {"headings_1": {"content": "which is an adjuvant for both the FMD vaccine as well as the COVID-19 vaccine.", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "within the country so as to curb the spread and prevent further loss to the", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to effectively and efficiently monitor such disease outbreaks", "page": 14, "level": 2}}, {"headings_1": {"content": "which is an adjuvant for both the FMD vaccine as well as the COVID-19 vaccine.", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Community. Further, research collaborations with NARO should be enhanced for", "metadata": {"headings": [{"headings_0": {"content": "Community. Further, research collaborations with NARO should be enhanced for", "page": 14, "level": 2}}, {"headings_1": {"content": "I advised Management to effectively and efficiently monitor such disease outbreaks", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "development of a local intervention. \n2.2", "metadata": {"headings": [{"headings_0": {"content": "Community. Further, research collaborations with NARO should be enhanced for", "page": 14, "level": 2}}, {"headings_1": {"content": "I advised Management to effectively and efficiently monitor such disease outbreaks", "page": 14, "level": 2}}, [{"headings_0": {"content": "Community. Further, research collaborations with NARO should be enhanced for", "page": 14, "level": 2}}, {"headings_1": {"content": "I advised Management to effectively and efficiently monitor such disease outbreaks", "page": 14, "level": 2}}]], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Non-Compliance of the Public Investment Plan (PIP) projects to guidelines", "metadata": {"headings": [{"headings_0": {"content": "Non-Compliance of the Public Investment Plan (PIP) projects to guidelines", "page": 14, "level": 2}}, {"headings_1": {"content": "Community. Further, research collaborations with NARO should be enhanced for", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "The Development Committee Guidelines 2016 for the approval and review of the public investment plan (PIP) projects cited that Uganda\u2019s development agenda has in the past been undermined by weak processes underlying the identification,", "metadata": {"headings": [{"headings_0": {"content": "Non-Compliance of the Public Investment Plan (PIP) projects to guidelines", "page": 14, "level": 2}}, {"headings_1": {"content": "Community. Further, research collaborations with NARO should be enhanced for", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "preparation and appraisal of projects. As a result, many projects that were not ready", "metadata": {"headings": [{"headings_0": {"content": "preparation and appraisal of projects. As a result, many projects that were not ready", "page": 14, "level": 2}}, {"headings_1": {"content": "Non-Compliance of the Public Investment Plan (PIP) projects to guidelines", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "for implementation got admitted into the PIP which inevitably led to unnecessary delays in implementation, cost overruns, limited capacity to utilize foreign loans and its attendant escalation in commitment fees.", "metadata": {"headings": [{"headings_0": {"content": "preparation and appraisal of projects. As a result, many projects that were not ready", "page": 14, "level": 2}}, {"headings_1": {"content": "Non-Compliance of the Public Investment Plan (PIP) projects to guidelines", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "In order to strengthen the processes underlying public investment management, a", "metadata": {"headings": [{"headings_0": {"content": "In order to strengthen the processes underlying public investment management, a", "page": 14, "level": 2}}, {"headings_1": {"content": "preparation and appraisal of projects. As a result, many projects that were not ready", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "new project approval framework was introduced with emphasis on the gradual", "metadata": {"headings": [{"headings_0": {"content": "In order to strengthen the processes underlying public investment management, a", "page": 14, "level": 2}}, {"headings_1": {"content": "preparation and appraisal of projects. As a result, many projects that were not ready", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "development of project ideas through the mandatory stages of the project cycle. The", "metadata": {"headings": [{"headings_0": {"content": "development of project ideas through the mandatory stages of the project cycle. The", "page": 14, "level": 2}}, {"headings_1": {"content": "In order to strengthen the processes underlying public investment management, a", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "framework introduced four levels of approval before a project can be admitted into", "metadata": {"headings": [{"headings_0": {"content": "development of project ideas through the mandatory stages of the project cycle. The", "page": 14, "level": 2}}, {"headings_1": {"content": "In order to strengthen the processes underlying public investment management, a", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "the Public Investment Plan. The key approvals relate to:", "metadata": {"headings": [{"headings_0": {"content": "the Public Investment Plan. The key approvals relate to:", "page": 14, "level": 2}}, {"headings_1": {"content": "development of project ideas through the mandatory stages of the project cycle. The", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "\uf0b7 Requirement to prepare a project concept which demonstrates the alignment of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to prepare a project concept which demonstrates the alignment of", "page": 14, "level": 2}}, {"headings_1": {"content": "the Public Investment Plan. The key approvals relate to:", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "the project idea to the national development plan,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to prepare a project concept which demonstrates the alignment of", "page": 14, "level": 2}}, {"headings_1": {"content": "the Public Investment Plan. The key approvals relate to:", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 Requirement to prepare a project profile which demonstrates the key results to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to prepare a project profile which demonstrates the key results to", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to prepare a project concept which demonstrates the alignment of", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "be delivered by the project and how these results shall be measured", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to prepare a project profile which demonstrates the key results to", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to prepare a project concept which demonstrates the alignment of", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 Requirement to undertake a prefeasibility study which demonstrates whether all", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to undertake a prefeasibility study which demonstrates whether all", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to prepare a project profile which demonstrates the key results to", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "alternative interventions have been evaluated and,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to undertake a prefeasibility study which demonstrates whether all", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to prepare a project profile which demonstrates the key results to", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 Requirement to undertake a detailed feasibility study for the option that", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to undertake a detailed feasibility study for the option that", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to undertake a prefeasibility study which demonstrates whether all", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "contributes greatest to the economy.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Requirement to undertake a detailed feasibility study for the option that", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to undertake a prefeasibility study which demonstrates whether all", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "During the year under review, management implemented several development", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management implemented several development", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to undertake a detailed feasibility study for the option that", "page": 14, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "projects under the PIP. Review of the project activities revealed the following anomalies; \nHowever, I noted that three development projects did not complete the mandatory approval stages i.e. lacked a project profile, prefeasibility study and a detailed feasibility study as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management implemented several development", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to undertake a detailed feasibility study for the option that", "page": 14, "level": 2}}, [{"headings_0": {"content": "During the year under review, management implemented several development", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to undertake a detailed feasibility study for the option that", "page": 14, "level": 2}}]], "page": 14, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**Code Name** Start Date End Date Stage**", null, null, null, null], ["1663", "China-Uganda South-South Cooperation Project Phase III", "07/01/2020", "30/06/2022", "Concept"], ["1696", "Development of Sustainable cashew nut Value chain in Uganda", "07/01/2020", "30/06/2025", "Concept"], ["1698", "Establishment of Value Addition and Processing Plants in Uganda", "07/01/2020", "30/06/2025", "Concept"], ["", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management implemented several development", "page": 14, "level": 2}}, {"headings_1": {"content": "\uf0b7 Requirement to undertake a detailed feasibility study for the option that", "page": 14, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Failure to comply with this requirement will lead to freezing of the respective project", "metadata": {"headings": [{"headings_0": {"content": "Failure to comply with this requirement will lead to freezing of the respective project", "page": 15, "level": 2}}, {"headings_1": {"content": "During the year under review, management implemented several development", "page": 14, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "codes. \nManagement explained that the Ministry prepared the project profiles which will be submitted to MFPED for approval.", "metadata": {"headings": [{"headings_0": {"content": "Failure to comply with this requirement will lead to freezing of the respective project", "page": 15, "level": 2}}, {"headings_1": {"content": "During the year under review, management implemented several development", "page": 14, "level": 2}}, [{"headings_0": {"content": "Failure to comply with this requirement will lead to freezing of the respective project", "page": 15, "level": 2}}, {"headings_1": {"content": "During the year under review, management implemented several development", "page": 14, "level": 2}}]], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to undertake all the mandatory stages of project approvals and obtain Development Committee approval of these projects.", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to undertake all the mandatory stages of project approvals and obtain Development Committee approval of these projects.", "page": 15, "level": 4}}, {"headings_1": {"content": "Failure to comply with this requirement will lead to freezing of the respective project", "page": 15, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "b. Non-adherence of Projects with appraisal Guidelines", "metadata": {"headings": [{"headings_0": {"content": "b. Non-adherence of Projects with appraisal Guidelines", "page": 15, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to undertake all the mandatory stages of project approvals and obtain Development Committee approval of these projects.", "page": 15, "level": 4}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Paragraph 45 of the Budget Execution Circular 2020/2021 requires Accounting Officers to specifically utilize funds allocated under the codes of feasibility studies for", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 45 of the Budget Execution Circular 2020/2021 requires Accounting Officers to specifically utilize funds allocated under the codes of feasibility studies for", "page": 15, "level": 4}}, {"headings_1": {"content": "b. Non-adherence of Projects with appraisal Guidelines", "page": 15, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "capital works, engineering designs, monitoring, supervision and appraisal of capital works to ensure that projects are well prepared in line with the appraisal guidelines", "metadata": {"headings": [{"headings_0": {"content": "Paragraph 45 of the Budget Execution Circular 2020/2021 requires Accounting Officers to specifically utilize funds allocated under the codes of feasibility studies for", "page": 15, "level": 4}}, {"headings_1": {"content": "b. Non-adherence of Projects with appraisal Guidelines", "page": 15, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "and methodologies before submission to the Development Committee (DC) for", "metadata": {"headings": [{"headings_0": {"content": "and methodologies before submission to the Development Committee (DC) for", "page": 15, "level": 2}}, {"headings_1": {"content": "Paragraph 45 of the Budget Execution Circular 2020/2021 requires Accounting Officers to specifically utilize funds allocated under the codes of feasibility studies for", "page": 15, "level": 4}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "review and approval.", "metadata": {"headings": [{"headings_0": {"content": "and methodologies before submission to the Development Committee (DC) for", "page": 15, "level": 2}}, {"headings_1": {"content": "Paragraph 45 of the Budget Execution Circular 2020/2021 requires Accounting Officers to specifically utilize funds allocated under the codes of feasibility studies for", "page": 15, "level": 4}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Further, section 1.1 of the development committee Guidelines 2016 identifies a", "metadata": {"headings": [{"headings_0": {"content": "Further, section 1.1 of the development committee Guidelines 2016 identifies a", "page": 15, "level": 2}}, {"headings_1": {"content": "and methodologies before submission to the Development Committee (DC) for", "page": 15, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "number of challenges that lead to delays in the implementation of core projects. Notable among the key challenges are (i) conflicting prioritization of programs and projects in government, (ii) limited technical analysis and appraisal prior to inclusion of projects in the Public Investment Plan(PIP), (iii) limited analysis of financing requirements for individual projects, (iv) the high incidence of recurrent expenditure in the PIP (v) limited structures and technical capacities in Ministries Departments and Agencies (MDAs) to develop, manage and implement complex projects, and (vi) slow and cumbersome procurement processes.", "metadata": {"headings": [{"headings_0": {"content": "Further, section 1.1 of the development committee Guidelines 2016 identifies a", "page": 15, "level": 2}}, {"headings_1": {"content": "and methodologies before submission to the Development Committee (DC) for", "page": 15, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Sample review of two of the Ministry\u2019s development projects with a budget of UGX.8.657Bn and warrants of UGX.8.231Bn revealed that management did not", "metadata": {"headings": [{"headings_0": {"content": "Sample review of two of the Ministry\u2019s development projects with a budget of UGX.8.657Bn and warrants of UGX.8.231Bn revealed that management did not", "page": 16, "level": 4}}, {"headings_1": {"content": "Further, section 1.1 of the development committee Guidelines 2016 identifies a", "page": 15, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "adhere to the appraisal guidelines in project development, inception and", "metadata": {"headings": [{"headings_0": {"content": "Sample review of two of the Ministry\u2019s development projects with a budget of UGX.8.657Bn and warrants of UGX.8.231Bn revealed that management did not", "page": 16, "level": 4}}, {"headings_1": {"content": "Further, section 1.1 of the development committee Guidelines 2016 identifies a", "page": 15, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "implementation. Project details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "implementation. Project details are in the table below;", "page": 16, "level": 2}}, {"headings_1": {"content": "Sample review of two of the Ministry\u2019s development projects with a budget of UGX.8.657Bn and warrants of UGX.8.231Bn revealed that management did not", "page": 16, "level": 4}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": [["**S/ N** **Donor Funding** **Project Project brief GOU contribu tion (UGX) (Bns)** **Current year GOU Budget (UGX) (Bns)** **Current year GOU warrants** **(UGX)** (Bns)** **Funder/ duratio n**", null, null, null, null, null, null, null], ["1", "Project on Irrigation Scheme Development in Central and Eastern Uganda (PISD)-", "areas flooding Establishment of medium and large scale irrigation scheme in Uganda targeting farmers cultivating mainly rice in lowlands with season and unreliable agricultural water sources", "JICA - 6/11/201 8 31/12/20 25 to", "2.79 billion Japanese Yen", "30.12", "1.318", "1.053"], ["2", "Support to Sustainable Fisheries Development Project (SSFDP)", "Government of Uganda Project was developed as a merger of all Fisheries Interventions in MAAIF including the uncompleted infrastructure works under the previous donor funded projects that", "GOU - July 1st 2015 to June 30th 2020", "-", "", "7.339", "7.178"], ["", "", "", "**Total**", "", "", "**8.657**", "**8.231**"]], "metadata": {"headings": [{"headings_0": {"content": "implementation. Project details are in the table below;", "page": 16, "level": 2}}, {"headings_1": {"content": "Sample review of two of the Ministry\u2019s development projects with a budget of UGX.8.657Bn and warrants of UGX.8.231Bn revealed that management did not", "page": 16, "level": 4}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_7", "column_9"], "type": "table"}}, {"content": "I noted that the two Projects did not prepare all the mandatory project documents as", "metadata": {"headings": [{"headings_0": {"content": "I noted that the two Projects did not prepare all the mandatory project documents as", "page": 16, "level": 2}}, {"headings_1": {"content": "implementation. Project details are in the table below;", "page": 16, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "specified by the development committee for proper implementation of project", "metadata": {"headings": [{"headings_0": {"content": "I noted that the two Projects did not prepare all the mandatory project documents as", "page": 16, "level": 2}}, {"headings_1": {"content": "implementation. Project details are in the table below;", "page": 16, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "activities. The documents presented were significantly lacking in information relating", "metadata": {"headings": [{"headings_0": {"content": "activities. The documents presented were significantly lacking in information relating", "page": 16, "level": 2}}, {"headings_1": {"content": "I noted that the two Projects did not prepare all the mandatory project documents as", "page": 16, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "to project goals, outputs, monitoring and evaluation plan to measure success of the project; execution and management plan to describe the road map to adopt to deliver the agreed project outputs and overall estimated project cost and activity", "metadata": {"headings": [{"headings_0": {"content": "activities. The documents presented were significantly lacking in information relating", "page": 16, "level": 2}}, {"headings_1": {"content": "I noted that the two Projects did not prepare all the mandatory project documents as", "page": 16, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "plan. Refer to tables below for details on each project;", "metadata": {"headings": [{"headings_0": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}, {"headings_1": {"content": "activities. The documents presented were significantly lacking in information relating", "page": 16, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": [["**PROJECT I: Project on Irrigation Scheme Development in Central and Eastern Uganda (PISD)**", null, null, null], ["1.", "Concept Note", "Section 3.2. Irrespective of the source of the project idea, the entry point into the new Public Investment Management system (PIMS) process shall be by way of preparation of a concept note", "-I noted that management did not prepare a concept note for the project as required by the DC guidelines. -This implies that the project idea may not be consistent with the national strategic priorities as specified in the National Development Plan (NDP), Sector Investment Plans (SIPs), and Ministry Strategic Plans thereby curtailing comprehensive control against duplication of interventions within the sector. -Management is irregularly implementing a project without; a clear definition of the problem, objectives, a clear justification of the proposed interventions and estimated cost of project."], ["2.", "Project Profile", "Section 3.7. The objective of the project profile study shall be to structure the proposed project so as to set a firm foundation for monitoring and evaluation activities are necessary at later which the", "-I noted the Project profile prepared significantly lacks the required information by the DC (annex 3 of the guidelines 2016) required format was not adopted. -Project outcomes with their respective indicators were not clearly identified to be used to measure performance -Project activities with their respective indicators were not clearly"]], "metadata": {"headings": [{"headings_0": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}, {"headings_1": {"content": "activities. The documents presented were significantly lacking in information relating", "page": 16, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Document Missing/Not prepared", "Criteria (Development Committee Guidelines)", "Audit remarks"], "type": "table"}}, {"content": [["stages of the project cycle.", "the work planned identified to measure performance of the project against to be undertaken. -Results matrix framework for measuring success of the proposed project that is; the identification of measurable indicators for every objective, setting targets to be achieved for each indicator, disclosure of the baseline level against which the target is to be measured not done. -Estimate of total project cost and disaggregate by year for each activity or intervention not established. the", null, null], ["3.", "Project Proposal", "Section 5.1 The sponsoring agency shall be required to prepare a project proposal for each project whose feasibility is approved by MFPED. The project proposal shall form part of the inventory of bankable projects stored in the integrated projects data base. study", "-I noted that management has never prepared a project proposal despite receiving project funds. -This is implementing a project that does not specify; the problem focus on; justification and relevance of the project; project framework showing project goals, outcomes, outputs and activities; monitoring and evaluation plan to measure success of the project; execution and management plan to describe the road map to adopt to deliver the agreed project outputs and overall estimated project cost and activity plan. the management the project will implies that"], ["**PROJECT II: Support to Sustainable Fisheries Development Project (SSFDP)**", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}, {"headings_1": {"content": "activities. The documents presented were significantly lacking in information relating", "page": 16, "level": 2}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Document Missing/Not prepared", "Criteria (Development Committee Guidelines)", "Audit remarks"], "type": "table"}}, {"content": [["stages of the project cycle.", "the work planned identified to measure performance of the project against to be undertaken. -Results matrix framework for measuring success of the proposed project that is; the identification of measurable indicators for every objective, setting targets to be achieved for each indicator, disclosure of the baseline level against which the target is to be measured not done. -Estimate of total project cost and disaggregate by year for each activity or intervention not established. the", null, null], ["3.", "Project Proposal", "Section 5.1 The sponsoring agency shall be required to prepare a project proposal for each project whose feasibility is approved by MFPED. The project proposal shall form part of the inventory of bankable projects stored in the integrated projects data base. study", "-I noted that management has never prepared a project proposal despite receiving project funds. -This is implementing a project that does not specify; the problem focus on; justification and relevance of the project; project framework showing project goals, outcomes, outputs and activities; monitoring and evaluation plan to measure success of the project; execution and management plan to describe the road map to adopt to deliver the agreed project outputs and overall estimated project cost and activity plan. the management the project will implies that"], ["**PROJECT II: Support to Sustainable Fisheries Development Project (SSFDP)**", null, null, null], ["1.", "Concept Note", "Section 3.2. Irrespective of the source of the project idea, the entry point into the new Public Investment Management system (PIMS) process shall be by way of preparation of a concept note", "-I noted that management has never prepared a concept note for the project. -This implies that the project idea may not be consistent with the national strategic priorities as specified in the National Development Plan (NDP), Sector Investment Plans (SIPs), and Ministry Strategic Plans thereby curtailing comprehensive control against duplication of interventions within the sector. -Management is irregularly implementing a project without; a clear definition of the problem, objectives, a clear justification of the proposed interventions and estimated cost of project."], ["2.", "Project Profile", "Section 3.7. The objective of the project profile study shall be to structure the proposed project so as to set a firm foundation for monitoring and evaluation activities are necessary at later stages of the project cycle. which the", "-I noted that Management has never prepared a project profile. \\- This implies that there is no presentation of the project in a logical manner with a detailed description of (project objectives) to the project goal, expected outcomes, project outputs and project activities. -Failure to identify measurable indicators for each level of objectives in the results chain renders the project ambiguous and impossible to evaluate performance. the include; results chain"], ["3.", "Feasibility Studies", "Section 3.9. This approach calls for all new projects to be subjected to pre- feasibility and feasibility studies to provide counterfactual evidence during appraisal negotiations during allocation of financing.", "-I noted that management did not undertake any feasibility studies project implementation. -This that management did not undertake financial analysis to assess the project viability; economic analysis to appraise its contribution to welfare and risk assessment to address the uncertainty that always permeates investment projects. implies before"]], "metadata": {"headings": [{"headings_0": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}, {"headings_1": {"content": "activities. The documents presented were significantly lacking in information relating", "page": 16, "level": 2}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Document Missing/Not prepared", "Criteria (Development Committee Guidelines)", "Audit remarks"], "type": "table"}}, {"content": [["4.", "Project Proposal", "study Section 5.1 The sponsoring agency shall be required to prepare a project proposal for each project whose feasibility is approved by MFPED. The project proposal shall form part of the inventory of bankable projects stored in the integrated projects data base.", "implies that the project will the management -I noted that management has never prepared a project proposal despite receiving project funds. -This is implementing a project that does not specify; the problem focus on; justification and relevance of the project; project framework showing project goals, outcomes, outputs and activities; monitoring and evaluation plan to measure success of the project; execution and management plan to describe the road map to adopt to deliver the agreed project outputs and overall estimated project cost and activity plan."]], "metadata": {"headings": [{"headings_0": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}, {"headings_1": {"content": "activities. The documents presented were significantly lacking in information relating", "page": 16, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Document Missing/Not prepared", "Criteria (Development Committee Guidelines)", "Audit remarks"], "type": "table"}}, {"content": "Absence of substantial projects information makes it difficult to evaluate performance", "metadata": {"headings": [{"headings_0": {"content": "Absence of substantial projects information makes it difficult to evaluate performance", "page": 18, "level": 2}}, {"headings_1": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "and success of the implemented projects. \nI advised the Accounting Officer to always adhere to the Development Committee guidelines and prepare all the compulsory project documents in the format provided by the DC.", "metadata": {"headings": [{"headings_0": {"content": "Absence of substantial projects information makes it difficult to evaluate performance", "page": 18, "level": 2}}, {"headings_1": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}, [{"headings_0": {"content": "Absence of substantial projects information makes it difficult to evaluate performance", "page": 18, "level": 2}}, {"headings_1": {"content": "plan. Refer to tables below for details on each project;", "page": 16, "level": 2}}]], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "c. Expiry of Project Duration", "metadata": {"headings": [{"headings_0": {"content": "c. Expiry of Project Duration", "page": 18, "level": 2}}, {"headings_1": {"content": "Absence of substantial projects information makes it difficult to evaluate performance", "page": 18, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Section 4.4 further directs that a project shall exit the PIP upon the expiry of its end", "metadata": {"headings": [{"headings_0": {"content": "c. Expiry of Project Duration", "page": 18, "level": 2}}, {"headings_1": {"content": "Absence of substantial projects information makes it difficult to evaluate performance", "page": 18, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "date or on recommendation by DC. Further, where it is evident that the time", "metadata": {"headings": [{"headings_0": {"content": "date or on recommendation by DC. Further, where it is evident that the time", "page": 18, "level": 2}}, {"headings_1": {"content": "c. Expiry of Project Duration", "page": 18, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "required to complete planned activities is bound to exceed the project timelines set", "metadata": {"headings": [{"headings_0": {"content": "date or on recommendation by DC. Further, where it is evident that the time", "page": 18, "level": 2}}, {"headings_1": {"content": "c. Expiry of Project Duration", "page": 18, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "in the PIP, the implementing agency should in writing formally notify the DC and submit a request for extension by end of July of the last financial year of implementation. All projects exiting the PIP shall be required to submit a completion", "metadata": {"headings": [{"headings_0": {"content": "in the PIP, the implementing agency should in writing formally notify the DC and submit a request for extension by end of July of the last financial year of implementation. All projects exiting the PIP shall be required to submit a completion", "page": 18, "level": 4}}, {"headings_1": {"content": "date or on recommendation by DC. Further, where it is evident that the time", "page": 18, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "report (annex 7) to the DC.", "metadata": {"headings": [{"headings_0": {"content": "in the PIP, the implementing agency should in writing formally notify the DC and submit a request for extension by end of July of the last financial year of implementation. All projects exiting the PIP shall be required to submit a completion", "page": 18, "level": 4}}, {"headings_1": {"content": "date or on recommendation by DC. Further, where it is evident that the time", "page": 18, "level": 2}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "On the contrary, I noted that two projects i.e. support to Sustainable Fisheries Development Project (SSFDP) and improving access and use of agricultural equipment and mechanization through use of labour saving technologies (LST) did not exit the PIP upon expiry of the projects durations. Management did not provide", "metadata": {"headings": [{"headings_0": {"content": "On the contrary, I noted that two projects i.e. support to Sustainable Fisheries Development Project (SSFDP) and improving access and use of agricultural equipment and mechanization through use of labour saving technologies (LST) did not exit the PIP upon expiry of the projects durations. Management did not provide", "page": 18, "level": 4}}, {"headings_1": {"content": "in the PIP, the implementing agency should in writing formally notify the DC and submit a request for extension by end of July of the last financial year of implementation. All projects exiting the PIP shall be required to submit a completion", "page": 18, "level": 4}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "any documentation evidencing the extension of the project duration by the development committee as required by the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "On the contrary, I noted that two projects i.e. support to Sustainable Fisheries Development Project (SSFDP) and improving access and use of agricultural equipment and mechanization through use of labour saving technologies (LST) did not exit the PIP upon expiry of the projects durations. Management did not provide", "page": 18, "level": 4}}, {"headings_1": {"content": "in the PIP, the implementing agency should in writing formally notify the DC and submit a request for extension by end of July of the last financial year of implementation. All projects exiting the PIP shall be required to submit a completion", "page": 18, "level": 4}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "d. Excessive Spending on Recurrent Items-SSFDP", "metadata": {"headings": [{"headings_0": {"content": "d. Excessive Spending on Recurrent Items-SSFDP", "page": 19, "level": 2}}, {"headings_1": {"content": "On the contrary, I noted that two projects i.e. support to Sustainable Fisheries Development Project (SSFDP) and improving access and use of agricultural equipment and mechanization through use of labour saving technologies (LST) did not exit the PIP upon expiry of the projects durations. Management did not provide", "page": 18, "level": 4}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Section 2.2 of the Development Committee Guidelines 2016 directs that for a project", "metadata": {"headings": [{"headings_0": {"content": "Section 2.2 of the Development Committee Guidelines 2016 directs that for a project", "page": 19, "level": 2}}, {"headings_1": {"content": "d. Excessive Spending on Recurrent Items-SSFDP", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "to be admitted into the PIP, its capital component shall account for at least 70% of", "metadata": {"headings": [{"headings_0": {"content": "Section 2.2 of the Development Committee Guidelines 2016 directs that for a project", "page": 19, "level": 2}}, {"headings_1": {"content": "d. Excessive Spending on Recurrent Items-SSFDP", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "the total project cost. Public investments admissible into the PIP shall be limited to", "metadata": {"headings": [{"headings_0": {"content": "the total project cost. Public investments admissible into the PIP shall be limited to", "page": 19, "level": 2}}, {"headings_1": {"content": "Section 2.2 of the Development Committee Guidelines 2016 directs that for a project", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "public spending to acquire or establish physical assets necessary to facilitate", "metadata": {"headings": [{"headings_0": {"content": "the total project cost. Public investments admissible into the PIP shall be limited to", "page": 19, "level": 2}}, {"headings_1": {"content": "Section 2.2 of the Development Committee Guidelines 2016 directs that for a project", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "production and delivery of economic, social and administrative services. Interventions", "metadata": {"headings": [{"headings_0": {"content": "production and delivery of economic, social and administrative services. Interventions", "page": 19, "level": 2}}, {"headings_1": {"content": "the total project cost. Public investments admissible into the PIP shall be limited to", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "that can be undertaken in the recurrent budget shall not be accommodated in the", "metadata": {"headings": [{"headings_0": {"content": "production and delivery of economic, social and administrative services. Interventions", "page": 19, "level": 2}}, {"headings_1": {"content": "the total project cost. Public investments admissible into the PIP shall be limited to", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "PIP.", "metadata": {"headings": [{"headings_0": {"content": "PIP.", "page": 19, "level": 2}}, {"headings_1": {"content": "production and delivery of economic, social and administrative services. Interventions", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "page": 19, "level": 4}}, {"headings_1": {"content": "PIP.", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "project funds on recurrent activities and only UGX.1,201,178,859 (17%) of the funds were spent on development activities such as purchase of speed boat, supply of fishing vessel identification plates, procurement of 20 samples of fish and practical tools and equipment. No evidence of approved budget revision was provided. Refer to table below;", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "page": 19, "level": 4}}, {"headings_1": {"content": "PIP.", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**Budget categorisation Amount Spent Percentage**", null, null], ["Recurrent budget activities", "5,951,443,945", "83%"], ["Development (Capital) budget activities", "1,201,178,859", "17%"], ["**Total**", "**7,152,622,804**", "**100%**"]], "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "page": 19, "level": 4}}, {"headings_1": {"content": "PIP.", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "Failure to spend within the set guidelines significantly weakens the internal controls in budget implementation and leads to failure to acquire or establish physical assets necessary to facilitate production and delivery of economic, social and administrative services. \nManagement explained that the budget provisions were revised to cater for a", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "page": 19, "level": 4}}, {"headings_1": {"content": "PIP.", "page": 19, "level": 2}}, [{"headings_0": {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "page": 19, "level": 4}}, {"headings_1": {"content": "PIP.", "page": 19, "level": 2}}]], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Presidential Directive to accommodate the Fisheries Protection Force (FPU) to carry", "metadata": {"headings": [{"headings_0": {"content": "Presidential Directive to accommodate the Fisheries Protection Force (FPU) to carry", "page": 19, "level": 2}}, {"headings_1": {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "page": 19, "level": 4}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "out fisheries enforcement operations in all major lakes of Uganda. The activity", "metadata": {"headings": [{"headings_0": {"content": "Presidential Directive to accommodate the Fisheries Protection Force (FPU) to carry", "page": 19, "level": 2}}, {"headings_1": {"content": "During the year under review, management spent UGX.7,152,622,804 on Support to Fisheries Development Project (SSFDP) activities. However, I noted that management irregularly spent up to UGX.5,951,443,945 representing 83% of the", "page": 19, "level": 4}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "involved massive deployment and the Force had to be facilitated in order to", "metadata": {"headings": [{"headings_0": {"content": "involved massive deployment and the Force had to be facilitated in order to", "page": 19, "level": 2}}, {"headings_1": {"content": "Presidential Directive to accommodate the Fisheries Protection Force (FPU) to carry", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "safeguard the fish stocks and ensure sustainable utilisation.", "metadata": {"headings": [{"headings_0": {"content": "involved massive deployment and the Force had to be facilitated in order to", "page": 19, "level": 2}}, {"headings_1": {"content": "Presidential Directive to accommodate the Fisheries Protection Force (FPU) to carry", "page": 19, "level": 2}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Further, Paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain", "metadata": {"headings": [{"headings_0": {"content": "Further, Paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain", "page": 20, "level": 4}}, {"headings_1": {"content": "involved massive deployment and the Force had to be facilitated in order to", "page": 19, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "unpaid at the end of that year.", "metadata": {"headings": [{"headings_0": {"content": "Further, Paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain", "page": 20, "level": 4}}, {"headings_1": {"content": "involved massive deployment and the Force had to be facilitated in order to", "page": 19, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "A trend analysis of the domestic arrears showed a decrease of 14% from UGX.12,956,698,113 in the prior year to UGX.11,133,496,602 in the year under review. The arrears remained unsettled at the close of the year. The table below", "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the domestic arrears showed a decrease of 14% from UGX.12,956,698,113 in the prior year to UGX.11,133,496,602 in the year under review. The arrears remained unsettled at the close of the year. The table below", "page": 20, "level": 4}}, {"headings_1": {"content": "Further, Paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain", "page": 20, "level": 4}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "shows the trend analysis of the domestic arrears for the past four years:", "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the domestic arrears showed a decrease of 14% from UGX.12,956,698,113 in the prior year to UGX.11,133,496,602 in the year under review. The arrears remained unsettled at the close of the year. The table below", "page": 20, "level": 4}}, {"headings_1": {"content": "Further, Paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain", "page": 20, "level": 4}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**No Year End Amount (UX) % Increase/ decrease**", null, null, null], ["1", "30 th June 2018", "27,064,751,206", "---"], ["2", "30 th June 2019", "24,659,186,215", "-9%"], ["3", "30 th June 2020", "12,956,698,113", "-47%"], ["4", "30 th June 2021", "11,133,496,602", "-14%"]], "metadata": {"headings": [{"headings_0": {"content": "A trend analysis of the domestic arrears showed a decrease of 14% from UGX.12,956,698,113 in the prior year to UGX.11,133,496,602 in the year under review. The arrears remained unsettled at the close of the year. The table below", "page": 20, "level": 4}}, {"headings_1": {"content": "Further, Paragraph 10.10.17 of the Treasury Accounting Instructions 2017 states that \u201cAn Accounting Officer will ensure that no payments due in any financial year remain", "page": 20, "level": 4}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Continued incurrence of domestic arrears adversely affects budget performance in", "metadata": {"headings": [{"headings_0": {"content": "Continued incurrence of domestic arrears adversely affects budget performance in", "page": 20, "level": 2}}, {"headings_1": {"content": "A trend analysis of the domestic arrears showed a decrease of 14% from UGX.12,956,698,113 in the prior year to UGX.11,133,496,602 in the year under review. The arrears remained unsettled at the close of the year. The table below", "page": 20, "level": 4}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "the subsequent year as outputs anticipated in the appropriated budget cannot be attained due to settlement of the arrears.", "metadata": {"headings": [{"headings_0": {"content": "Continued incurrence of domestic arrears adversely affects budget performance in", "page": 20, "level": 2}}, {"headings_1": {"content": "A trend analysis of the domestic arrears showed a decrease of 14% from UGX.12,956,698,113 in the prior year to UGX.11,133,496,602 in the year under review. The arrears remained unsettled at the close of the year. The table below", "page": 20, "level": 4}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "The inability to significantly reduce the domestic arrears is a result of the low budgetary provision by Ministry of Finance Planning and Economic Development", "metadata": {"headings": [{"headings_0": {"content": "The inability to significantly reduce the domestic arrears is a result of the low budgetary provision by Ministry of Finance Planning and Economic Development", "page": 20, "level": 4}}, {"headings_1": {"content": "Continued incurrence of domestic arrears adversely affects budget performance in", "page": 20, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "(MoFPED).", "metadata": {"headings": [{"headings_0": {"content": "The inability to significantly reduce the domestic arrears is a result of the low budgetary provision by Ministry of Finance Planning and Economic Development", "page": 20, "level": 4}}, {"headings_1": {"content": "Continued incurrence of domestic arrears adversely affects budget performance in", "page": 20, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to liaise and draw the issue to the attention of MoFPED so that sufficient budget provisions are made to cater for settlement of", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise and draw the issue to the attention of MoFPED so that sufficient budget provisions are made to cater for settlement of", "page": 20, "level": 4}}, {"headings_1": {"content": "The inability to significantly reduce the domestic arrears is a result of the low budgetary provision by Ministry of Finance Planning and Economic Development", "page": 20, "level": 4}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "outstanding domestic arrears. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to liaise and draw the issue to the attention of MoFPED so that sufficient budget provisions are made to cater for settlement of", "page": 20, "level": 4}}, {"headings_1": {"content": "The inability to significantly reduce the domestic arrears is a result of the low budgetary provision by Ministry of Finance Planning and Economic Development", "page": 20, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to liaise and draw the issue to the attention of MoFPED so that sufficient budget provisions are made to cater for settlement of", "page": 20, "level": 4}}, {"headings_1": {"content": "The inability to significantly reduce the domestic arrears is a result of the low budgetary provision by Ministry of Finance Planning and Economic Development", "page": 20, "level": 4}}]], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Un-availed documents retained by the IG", "metadata": {"headings": [{"headings_0": {"content": "Un-availed documents retained by the IG", "page": 20, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to liaise and draw the issue to the attention of MoFPED so that sufficient budget provisions are made to cater for settlement of", "page": 20, "level": 4}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "The powers of the IGG as enshrined in the Constitution and IG Act include to;", "metadata": {"headings": [{"headings_0": {"content": "The powers of the IGG as enshrined in the Constitution and IG Act include to;", "page": 20, "level": 2}}, {"headings_1": {"content": "Un-availed documents retained by the IG", "page": 20, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "investigate or cause investigation and access and search (enter and inspect premises or property or search a person or bank account or safe) among many others.", "metadata": {"headings": [{"headings_0": {"content": "The powers of the IGG as enshrined in the Constitution and IG Act include to;", "page": 20, "level": 2}}, {"headings_1": {"content": "Un-availed documents retained by the IG", "page": 20, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "During the financial year 2019/2020, there was a desert locust invasion in the East African region reported since October 2019 and the invasion was reported in Uganda", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2019/2020, there was a desert locust invasion in the East African region reported since October 2019 and the invasion was reported in Uganda", "page": 20, "level": 4}}, {"headings_1": {"content": "The powers of the IGG as enshrined in the Constitution and IG Act include to;", "page": 20, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "on 9th February 2020 through Amudat district. Management was advanced funds for preparedness and control of the outbreak for activities to be undertaken within three months although management implemented these activities across two financial years of 2019/2020 and 2020/2021. The Ministry also transferred funds to two", "metadata": {"headings": [{"headings_0": {"content": "During the financial year 2019/2020, there was a desert locust invasion in the East African region reported since October 2019 and the invasion was reported in Uganda", "page": 20, "level": 4}}, {"headings_1": {"content": "The powers of the IGG as enshrined in the Constitution and IG Act include to;", "page": 20, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "I therefore could not confirm authenticity of the payments included in the ministry expenditures of UGX.11.95Bn under the statement of financial performance and was", "metadata": {"headings": [{"headings_0": {"content": "I therefore could not confirm authenticity of the payments included in the ministry expenditures of UGX.11.95Bn under the statement of financial performance and was", "page": 21, "level": 4}}, {"headings_1": {"content": "During the financial year 2019/2020, there was a desert locust invasion in the East African region reported since October 2019 and the invasion was reported in Uganda", "page": 20, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "unable to confirm whether the amount involved was applied to the intended purpose. \nManagement explained that all the documents relating to the dessert locust activities", "metadata": {"headings": [{"headings_0": {"content": "I therefore could not confirm authenticity of the payments included in the ministry expenditures of UGX.11.95Bn under the statement of financial performance and was", "page": 21, "level": 4}}, {"headings_1": {"content": "During the financial year 2019/2020, there was a desert locust invasion in the East African region reported since October 2019 and the invasion was reported in Uganda", "page": 20, "level": 4}}, [{"headings_0": {"content": "I therefore could not confirm authenticity of the payments included in the ministry expenditures of UGX.11.95Bn under the statement of financial performance and was", "page": 21, "level": 4}}, {"headings_1": {"content": "During the financial year 2019/2020, there was a desert locust invasion in the East African region reported since October 2019 and the invasion was reported in Uganda", "page": 20, "level": 4}}]], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "and transfers to the Institutions were officially requested for by the Inspectorate of Government and subsequently handed over and will be availed to audit as soon as", "metadata": {"headings": [{"headings_0": {"content": "and transfers to the Institutions were officially requested for by the Inspectorate of Government and subsequently handed over and will be availed to audit as soon as", "page": 21, "level": 4}}, {"headings_1": {"content": "I therefore could not confirm authenticity of the payments included in the ministry expenditures of UGX.11.95Bn under the statement of financial performance and was", "page": 21, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "received for verification. \nI await the results of the IG investigation for inclusion in my next year\u2019s report and follow up.", "metadata": {"headings": [{"headings_0": {"content": "and transfers to the Institutions were officially requested for by the Inspectorate of Government and subsequently handed over and will be availed to audit as soon as", "page": 21, "level": 4}}, {"headings_1": {"content": "I therefore could not confirm authenticity of the payments included in the ministry expenditures of UGX.11.95Bn under the statement of financial performance and was", "page": 21, "level": 4}}, [{"headings_0": {"content": "and transfers to the Institutions were officially requested for by the Inspectorate of Government and subsequently handed over and will be availed to audit as soon as", "page": 21, "level": 4}}, {"headings_1": {"content": "I therefore could not confirm authenticity of the payments included in the ministry expenditures of UGX.11.95Bn under the statement of financial performance and was", "page": 21, "level": 4}}]], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 21, "level": 2}}, {"headings_1": {"content": "and transfers to the Institutions were officially requested for by the Inspectorate of Government and subsequently handed over and will be availed to audit as soon as", "page": 21, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 21, "level": 2}}, {"headings_1": {"content": "and transfers to the Institutions were officially requested for by the Inspectorate of Government and subsequently handed over and will be availed to audit as soon as", "page": 21, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 21, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 2}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "do not express an audit opinion or any form of assurance conclusion thereon.", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 21, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 21, "level": 2}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "metadata": {"headings": [{"headings_0": {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "page": 21, "level": 2}}, {"headings_1": {"content": "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", "page": 21, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "page": 21, "level": 2}}, {"headings_1": {"content": "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", "page": 21, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "I have nothing to report in this regard.", "page": 21, "level": 2}}, {"headings_1": {"content": "In connection with my audit of the financial statements, my responsibility is to read the", "page": 21, "level": 2}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 2}}, {"headings_1": {"content": "I have nothing to report in this regard.", "page": 21, "level": 2}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "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, as amended, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry.", "metadata": {"headings": [{"headings_0": {"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, as amended, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry.", "page": 21, "level": 4}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21, "level": 2}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, as amended,", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, as amended,", "page": 21, "level": 4}}, {"headings_1": {"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, as amended, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry.", "page": 21, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, as amended,", "page": 21, "level": 4}}, {"headings_1": {"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, as amended, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry.", "page": 21, "level": 4}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2021", "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": 22, "level": 2}}, {"headings_1": {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, as amended,", "page": 21, "level": 4}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 22, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "a whole are free from material misstatement, whether due to fraud or error, and to issue an", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 22, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 22, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 22, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "metadata": {"headings": [{"headings_0": {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 22, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "considered material if, individually or in 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": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 22, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:", "page": 22, "level": 4}}, {"headings_1": {"content": "a material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 22, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:", "page": 22, "level": 4}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 22, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also:", "page": 22, "level": 4}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "metadata": {"headings": [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "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": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 22, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "procedures that are appropriate in the circumstances, but not for the purpose of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 22, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 22, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 22, "level": 4}}, {"headings_1": {"content": "\uf0b7 Obtain an understanding of internal control relevant to the audit in order to design audit", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 22, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 22, "level": 4}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "accounting and, based on the audit evidence obtained, whether a material uncertainty", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 22, "level": 2}}, {"headings_1": {"content": "expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of", "page": 22, "level": 4}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "ability to continue as a going concern. 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", "metadata": {"headings": [{"headings_0": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 Conclude on the appropriateness of management\u2019s use of the going concern basis of", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "metadata": {"headings": [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 22, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 22, "level": 2}}, {"headings_1": {"content": "exists related to events or conditions that may cast significant doubt on the Ministry\u2019s", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "report. However, future events or conditions may cause the Ministry to cease to", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Ministry to cease to", "page": 22, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Ministry to cease to", "page": 22, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 22, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Ministry to cease to", "page": 22, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 22, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Ministry to cease to", "page": 22, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 22, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Ministry to cease to", "page": 22, "level": 2}}]], "page": 22, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities Compliance with Legislation", "page": 23, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 22, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities Compliance with Legislation", "page": 23, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 22, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 23, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities Compliance with Legislation", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "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 came to my notice during the audit, were in all material respects, in compliance with the authorities which govern them. \n5.0", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 23, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities Compliance with Legislation", "page": 23, "level": 2}}, [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 23, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities Compliance with Legislation", "page": 23, "level": 2}}]], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Failure to undertake monthly wage and pension performance analysis", "metadata": {"headings": [{"headings_0": {"content": "Failure to undertake monthly wage and pension performance analysis", "page": 23, "level": 2}}, {"headings_1": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Guideline 2.3 of the Establishment Notice No. 1 2020 guidelines on payroll, wage bill,", "metadata": {"headings": [{"headings_0": {"content": "Guideline 2.3 of the Establishment Notice No. 1 2020 guidelines on payroll, wage bill,", "page": 23, "level": 2}}, {"headings_1": {"content": "Failure to undertake monthly wage and pension performance analysis", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "pension and gratuity management requires responsible officers to undertake monthly wage and pension performance analysis as well as monitor the wage, pension and gratuity budget performance and submit the mandated quarterly returns on payroll, wage bill, pension and gratuity. Responsible officers are further reminded that wage analysis and monitoring is a core function of the human resource management", "metadata": {"headings": [{"headings_0": {"content": "Guideline 2.3 of the Establishment Notice No. 1 2020 guidelines on payroll, wage bill,", "page": 23, "level": 2}}, {"headings_1": {"content": "Failure to undertake monthly wage and pension performance analysis", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "department (HRMD). Accordingly, Annex 1 of the guidelines outlines the Quarterly", "metadata": {"headings": [{"headings_0": {"content": "department (HRMD). Accordingly, Annex 1 of the guidelines outlines the Quarterly", "page": 23, "level": 2}}, {"headings_1": {"content": "Guideline 2.3 of the Establishment Notice No. 1 2020 guidelines on payroll, wage bill,", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "format for reporting on pension, gratuity, salary and pension management being A-", "metadata": {"headings": [{"headings_0": {"content": "department (HRMD). Accordingly, Annex 1 of the guidelines outlines the Quarterly", "page": 23, "level": 2}}, {"headings_1": {"content": "Guideline 2.3 of the Establishment Notice No. 1 2020 guidelines on payroll, wage bill,", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Budget performance; B-Physical reporting; and C-Processing of pension files.", "metadata": {"headings": [{"headings_0": {"content": "Budget performance; B-Physical reporting; and C-Processing of pension files.", "page": 23, "level": 2}}, {"headings_1": {"content": "department (HRMD). Accordingly, Annex 1 of the guidelines outlines the Quarterly", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "However, I noted that management did not undertake monthly wage and pension performance analysis to reconcile the payroll generated through the IPPS with the", "metadata": {"headings": [{"headings_0": {"content": "Budget performance; B-Physical reporting; and C-Processing of pension files.", "page": 23, "level": 2}}, {"headings_1": {"content": "department (HRMD). Accordingly, Annex 1 of the guidelines outlines the Quarterly", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "payment information from the IFMS as required by the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "payment information from the IFMS as required by the guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Budget performance; B-Physical reporting; and C-Processing of pension files.", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "This resulted into delays in granting clearance to recruit, inefficient wage and pension payroll management, accumulated arrears and non-absorption of pension and gratuity budget. \nGoing forward, the Ministry committed to submit quarterly payroll, wage bill, pension", "metadata": {"headings": [{"headings_0": {"content": "payment information from the IFMS as required by the guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Budget performance; B-Physical reporting; and C-Processing of pension files.", "page": 23, "level": 2}}, [{"headings_0": {"content": "payment information from the IFMS as required by the guidelines.", "page": 23, "level": 2}}, {"headings_1": {"content": "Budget performance; B-Physical reporting; and C-Processing of pension files.", "page": 23, "level": 2}}]], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "and gratuity performance reports to the Ministry of Public Service.", "metadata": {"headings": [{"headings_0": {"content": "and gratuity performance reports to the Ministry of Public Service.", "page": 23, "level": 2}}, {"headings_1": {"content": "payment information from the IFMS as required by the guidelines.", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "page": 23, "level": 2}}, {"headings_1": {"content": "and gratuity performance reports to the Ministry of Public Service.", "page": 23, "level": 2}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "with the reporting guidelines and this key performance indicator should be included in the human resource department performance plan. \nRefer to table below;", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "page": 23, "level": 2}}, {"headings_1": {"content": "and gratuity performance reports to the Ministry of Public Service.", "page": 23, "level": 2}}, [{"headings_0": {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "page": 23, "level": 2}}, {"headings_1": {"content": "and gratuity performance reports to the Ministry of Public Service.", "page": 23, "level": 2}}]], "page": 23, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**Approved Filled Vacant Percentage** **Vacancy** **Department/Directorate**", null, null, null, null], ["Crop Resources", "156", "77", "79", "51%"], ["Animal Resources", "207", "105", "102", "49%"], ["Extension Services", "43", "22", "21", "49%"], ["Fisheries Resources", "122", "68", "54", "44%"], ["Head Quarter -Administration", "207", "168", "39", "19%"], ["Agriculture Institutions", "184", "155", "29", "16%"], ["**Total**", "**919**", "**595**", "**324**", "**35%**"]], "metadata": {"headings": [{"headings_0": {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "page": 23, "level": 2}}, {"headings_1": {"content": "and gratuity performance reports to the Ministry of Public Service.", "page": 23, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "I noted a number of unfilled substantive key positions such as directors, commissioners, assistant commissioners and principals in these key and core directorates.", "metadata": {"headings": [{"headings_0": {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "page": 23, "level": 2}}, {"headings_1": {"content": "and gratuity performance reports to the Ministry of Public Service.", "page": 23, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Understaffing adversely overstretches the available staff establishment and leads to work fatigue. As a result, the Ministry\u2019s strategic objectives will be impacted as all", "metadata": {"headings": [{"headings_0": {"content": "Understaffing adversely overstretches the available staff establishment and leads to work fatigue. As a result, the Ministry\u2019s strategic objectives will be impacted as all", "page": 24, "level": 4}}, {"headings_1": {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "page": 23, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "planned activities may not be adequately implemented thus failure to achieve its", "metadata": {"headings": [{"headings_0": {"content": "Understaffing adversely overstretches the available staff establishment and leads to work fatigue. As a result, the Ministry\u2019s strategic objectives will be impacted as all", "page": 24, "level": 4}}, {"headings_1": {"content": "I advised Management to undertake the mandated quarterly returns in accordance", "page": 23, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Mandate.", "metadata": {"headings": [{"headings_0": {"content": "Mandate.", "page": 24, "level": 2}}, {"headings_1": {"content": "Understaffing adversely overstretches the available staff establishment and leads to work fatigue. As a result, the Ministry\u2019s strategic objectives will be impacted as all", "page": 24, "level": 4}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Management attributed the delay in filling the vacancies to a delay by the respective Service Commissions to conclude the recruitment process for the already declared vacancies and due to the ongoing restructuring of the Ministry, the filling of some vacancies has been deferred until the approval of the new Ministry structure. Further, the positions of Director had not been filled because of an ongoing Cabinet decision that halted their filling in the entire Public Service.", "metadata": {"headings": [{"headings_0": {"content": "Management attributed the delay in filling the vacancies to a delay by the respective Service Commissions to conclude the recruitment process for the already declared vacancies and due to the ongoing restructuring of the Ministry, the filling of some vacancies has been deferred until the approval of the new Ministry structure. Further, the positions of Director had not been filled because of an ongoing Cabinet decision that halted their filling in the entire Public Service.", "page": 24, "level": 1}}, {"headings_1": {"content": "Mandate.", "page": 24, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "6.2", "metadata": {"headings": [{"headings_0": {"content": "Management attributed the delay in filling the vacancies to a delay by the respective Service Commissions to conclude the recruitment process for the already declared vacancies and due to the ongoing restructuring of the Ministry, the filling of some vacancies has been deferred until the approval of the new Ministry structure. Further, the positions of Director had not been filled because of an ongoing Cabinet decision that halted their filling in the entire Public Service.", "page": 24, "level": 1}}, {"headings_1": {"content": "Mandate.", "page": 24, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Failure to Undertake timely recruitments despite availability of funds", "metadata": {"headings": [{"headings_0": {"content": "Failure to Undertake timely recruitments despite availability of funds", "page": 24, "level": 2}}, {"headings_1": {"content": "Management attributed the delay in filling the vacancies to a delay by the respective Service Commissions to conclude the recruitment process for the already declared vacancies and due to the ongoing restructuring of the Ministry, the filling of some vacancies has been deferred until the approval of the new Ministry structure. Further, the positions of Director had not been filled because of an ongoing Cabinet decision that halted their filling in the entire Public Service.", "page": 24, "level": 1}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "page": 24, "level": 2}}, {"headings_1": {"content": "Failure to Undertake timely recruitments despite availability of funds", "page": 24, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "payment of salaries and wages. It was noted that although UGX.13.033Bn was warranted, UGX.10.766Bn was spent with UGX.2.267Bn unspent at the end of the financial year and thus returned to the consolidated fund. \nInterview with management revealed that the returned funds had been planned for", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "page": 24, "level": 2}}, {"headings_1": {"content": "Failure to Undertake timely recruitments despite availability of funds", "page": 24, "level": 2}}, [{"headings_0": {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "page": 24, "level": 2}}, {"headings_1": {"content": "Failure to Undertake timely recruitments despite availability of funds", "page": 24, "level": 2}}]], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["**Item** Revised Budget Total Warrants Total Payments Unspent**", null, null, null, null], ["**General Staff Salaries**", "12,340,948,957", "12,340,948,950", "10,200,765,177", "2,140,183,773"], ["**Contract Staff Salaries**", "691,999,999", "691,999,999", "565,320,658", "126,679,341"], ["**Total**", "**13,032,948,956**", "**13,032,948,949**", "**10,766,085,835**", "**2,266,863,114**"]], "metadata": {"headings": [{"headings_0": {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "page": 24, "level": 2}}, {"headings_1": {"content": "Failure to Undertake timely recruitments despite availability of funds", "page": 24, "level": 2}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Management explained that they are engaging with the Ministry of Public Service to", "metadata": {"headings": [{"headings_0": {"content": "Management explained that they are engaging with the Ministry of Public Service to", "page": 25, "level": 2}}, {"headings_1": {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "page": 24, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "fast track the restructuring exercise so that recruitment is conducted according to the revised Structure within the available wage. \nI advised Management to engage the relevant service commissions for fast tracking", "metadata": {"headings": [{"headings_0": {"content": "Management explained that they are engaging with the Ministry of Public Service to", "page": 25, "level": 2}}, {"headings_1": {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "page": 24, "level": 2}}, [{"headings_0": {"content": "Management explained that they are engaging with the Ministry of Public Service to", "page": 25, "level": 2}}, {"headings_1": {"content": "During the year under review, management planned to spend UGX.13.033Bn on", "page": 24, "level": 2}}]], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "recruitment of the already declared vacancies and restructuring of the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "recruitment of the already declared vacancies and restructuring of the Ministry.", "page": 25, "level": 2}}, {"headings_1": {"content": "Management explained that they are engaging with the Ministry of Public Service to", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Further, the Accounting Officer should draw the Ministers attention to the urgent", "metadata": {"headings": [{"headings_0": {"content": "recruitment of the already declared vacancies and restructuring of the Ministry.", "page": 25, "level": 2}}, {"headings_1": {"content": "Management explained that they are engaging with the Ministry of Public Service to", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "issue of Director Vacancies for escalation to Cabinet level.", "metadata": {"headings": [{"headings_0": {"content": "issue of Director Vacancies for escalation to Cabinet level.", "page": 25, "level": 2}}, {"headings_1": {"content": "recruitment of the already declared vacancies and restructuring of the Ministry.", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "7.0 Review of Procurement", "metadata": {"headings": [{"headings_0": {"content": "7.0 Review of Procurement", "page": 25, "level": 2}}, {"headings_1": {"content": "issue of Director Vacancies for escalation to Cabinet level.", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "7.1", "metadata": {"headings": [{"headings_0": {"content": "7.0 Review of Procurement", "page": 25, "level": 2}}, {"headings_1": {"content": "issue of Director Vacancies for escalation to Cabinet level.", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "Inadequate Market Price Assessment", "metadata": {"headings": [{"headings_0": {"content": "Inadequate Market Price Assessment", "page": 25, "level": 2}}, {"headings_1": {"content": "7.0 Review of Procurement", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "Section 5 (3) of the PPDA (rules & methods) regulations, 2014 requires the Accounting officer to re-assess the market price where the price of the best", "metadata": {"headings": [{"headings_0": {"content": "Section 5 (3) of the PPDA (rules & methods) regulations, 2014 requires the Accounting officer to re-assess the market price where the price of the best", "page": 25, "level": 4}}, {"headings_1": {"content": "Inadequate Market Price Assessment", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "evaluated bidder is higher than the market price established at the commencement", "metadata": {"headings": [{"headings_0": {"content": "Section 5 (3) of the PPDA (rules & methods) regulations, 2014 requires the Accounting officer to re-assess the market price where the price of the best", "page": 25, "level": 4}}, {"headings_1": {"content": "Inadequate Market Price Assessment", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "of the procurement to ascertain that the market price is still valid. Subsection 4 of", "metadata": {"headings": [{"headings_0": {"content": "of the procurement to ascertain that the market price is still valid. Subsection 4 of", "page": 25, "level": 2}}, {"headings_1": {"content": "Section 5 (3) of the PPDA (rules & methods) regulations, 2014 requires the Accounting officer to re-assess the market price where the price of the best", "page": 25, "level": 4}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "the same requires that where he/she ascertains that the market price established at the commencement of the procurement is still valid, the procurement should be cancelled and re-tendered. Furthermore, section 7 (1) (b) of the PPDA (Contracts)", "metadata": {"headings": [{"headings_0": {"content": "of the procurement to ascertain that the market price is still valid. Subsection 4 of", "page": 25, "level": 2}}, {"headings_1": {"content": "Section 5 (3) of the PPDA (rules & methods) regulations, 2014 requires the Accounting officer to re-assess the market price where the price of the best", "page": 25, "level": 4}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "regulations 2014 requires a PDE not to issue a contract document, purchase order,", "metadata": {"headings": [{"headings_0": {"content": "regulations 2014 requires a PDE not to issue a contract document, purchase order,", "page": 25, "level": 2}}, {"headings_1": {"content": "of the procurement to ascertain that the market price is still valid. Subsection 4 of", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "or other communication in any form, conveying acceptance of a bid that binds a procuring and disposing entity to a contract with a provider, until the accounting officer confirms that the contract price is not higher than the market price established prior to the commencement of the procurement process.", "metadata": {"headings": [{"headings_0": {"content": "regulations 2014 requires a PDE not to issue a contract document, purchase order,", "page": 25, "level": 2}}, {"headings_1": {"content": "of the procurement to ascertain that the market price is still valid. Subsection 4 of", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "I observed instances where there were variances between market assessed prices and the final Contract sum ranging from 13% to 126%. There was no evidence that the Accounting Officer re-assessed the market price of the best evaluated bidders in", "metadata": {"headings": [{"headings_0": {"content": "I observed instances where there were variances between market assessed prices and the final Contract sum ranging from 13% to 126%. There was no evidence that the Accounting Officer re-assessed the market price of the best evaluated bidders in", "page": 25, "level": 4}}, {"headings_1": {"content": "regulations 2014 requires a PDE not to issue a contract document, purchase order,", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "comparison to prices established at the commencement before signing the contracts", "metadata": {"headings": [{"headings_0": {"content": "I observed instances where there were variances between market assessed prices and the final Contract sum ranging from 13% to 126%. There was no evidence that the Accounting Officer re-assessed the market price of the best evaluated bidders in", "page": 25, "level": 4}}, {"headings_1": {"content": "regulations 2014 requires a PDE not to issue a contract document, purchase order,", "page": 25, "level": 2}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "that were far in excess of the market value. Refer to table below for details.", "metadata": {"headings": [{"headings_0": {"content": "that were far in excess of the market value. Refer to table below for details.", "page": 25, "level": 2}}, {"headings_1": {"content": "I observed instances where there were variances between market assessed prices and the final Contract sum ranging from 13% to 126%. There was no evidence that the Accounting Officer re-assessed the market price of the best evaluated bidders in", "page": 25, "level": 4}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": [["**S/N Subject of Procurement** Market Price of the Procurement '000** **Contract Value (Currency and amount) '000** **Variance '000** **% Variance**", null, null, null, null, null], ["6", "Supply of Tractors of Capacity with Assorted Implements and accessories (90-100) Hp at rated rpm-Lot 2", "7,338,000", "8,302,958", "964,958", "13%"], ["7", "Supply of Tractors of Capacity with Assorted Implements and accessories (125-130) Hp at rated rpm \u2013 Lot 3", "1,008,975", "2,277,500", "1,268,525", "126%"], ["8", "Provision of Consultancy Services for detailed studies for irrigation schemes under the project proposed", "4,794,250", "6,440,345", "1,646,095", "34%"]], "metadata": {"headings": [{"headings_0": {"content": "that were far in excess of the market value. Refer to table below for details.", "page": 25, "level": 2}}, {"headings_1": {"content": "I observed instances where there were variances between market assessed prices and the final Contract sum ranging from 13% to 126%. There was no evidence that the Accounting Officer re-assessed the market price of the best evaluated bidders in", "page": 25, "level": 4}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Management explained that at the time of procurement initiation, the estimated cost captured did not reflect the increase in the required tractor implements. However, this error was identified and additional funding was confirmed to cater for the required implements.", "metadata": {"headings": [{"headings_0": {"content": "that were far in excess of the market value. Refer to table below for details.", "page": 25, "level": 2}}, {"headings_1": {"content": "I observed instances where there were variances between market assessed prices and the final Contract sum ranging from 13% to 126%. There was no evidence that the Accounting Officer re-assessed the market price of the best evaluated bidders in", "page": 25, "level": 4}}], "page": 26, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to desist from signing contracts far above assessed", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to desist from signing contracts far above assessed", "page": 26, "level": 2}}, {"headings_1": {"content": "that were far in excess of the market value. Refer to table below for details.", "page": 25, "level": 2}}], "page": 26, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "market value without re-assessing the market conditions. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to desist from signing contracts far above assessed", "page": 26, "level": 2}}, {"headings_1": {"content": "that were far in excess of the market value. Refer to table below for details.", "page": 25, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to desist from signing contracts far above assessed", "page": 26, "level": 2}}, {"headings_1": {"content": "that were far in excess of the market value. Refer to table below for details.", "page": 25, "level": 2}}]], "page": 26, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to desist from signing contracts far above assessed", "page": 26, "level": 2}}], "page": 26, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": "27 th December 2021", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to desist from signing contracts far above assessed", "page": 26, "level": 2}}], "page": 26, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 27, "document_name": "MAAIF Report of Auditor General 2021", "type": "heading"}}, {"content": [["1", "Crop Resources", "Agriculture Cluster Development Project", "Output : 4 Crop pest and disease control measures", ">undertake E-Voucher sensitization and farmer mobilization activities in the 12 clusters", "1", ">undertook E-Voucher sensitization and farmer mobilization activities in the 12 clusters", "200", "200", "Quantified Fully", "Fully implemented"], ["2", "Crop Resources", "Agriculture Cluster Development Project", "Output : 7 Promotion of Production & Productivity of priority commodities", ">Build capacity of 250,000 farmers in input selection and bulking in 55 rollout districts. >Undertake 12 E- extension & advisory system training for stakeholders access to extension. >Procure 3,735Kgs of fertilizers; 8,781Kgs of herbicides and 10,905Kgs of pesticides and distribute to farmers to facilitate production of improved seed varieties under e- voucher implementing districts", "3", ">Built capacity of 250,000 farmers in input selection and bulking in 55 rollout districts. >Undertook 8 E- extension & advisory system for stakeholders access to extension in the 55 rollout districts. >Procure 3,735Kgs of fertilizers; 8,781Kgs of herbicides and 10,905Kgs of pesticides and distribute to farmers to facilitate production of improved seed varieties under e- voucher implementing districts", "1,600", "1,540", "Fully Quantified", "Partially implemented"], ["3", "Crop Resources", "Crop pests and diseases control phase 2", "Output : 3 Crop production technology promotion", ">Establish 6 Disease free export zones in central Uganda and train 1,500 farmers", "1", ">Established 6 Disease free export zones in central Uganda and trained 1,500 farmers in the disease free zones", "500", "500", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 27, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 27, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["4", "Crop Resources", "Crop pests and diseases control phase 2", "Output : 4 Crop pest and disease control measures", ">Procure 100 motorized, 200 manual knapsack spray pumps and 100 personal protective equipment (PPE) for demonstration on management of pests and diseases > Train 180 public and private extension service providers in plant clinic operations for early pest and disease diagnosis and management across Uganda >Mobilize and train 200 fresh fruits and vegetable producers and exporters on control of pests and diseases of horticultural production across the country. >Conduct 4 quarterly Field visits to assess and select beneficiaries for horticultural exports support carried out in potential horticultural production districts >Procure 5,000 Kgs/liters of assorted fungicides and insecticides for demonstration on control of citrus and mango diseases >Conduct training of at least 200 local government extension staff on various aspects on control of pests and diseases", "6", ">Procured 100 motorized, 200 manual knapsack spray pumps and 100 personal protective equipment (PPE) for demonstration on management of pests and diseases > Trained 180 public and private extension service providers in plant clinic operations for early pest and disease diagnosis and management across Uganda >Mobilized and trained 200 fresh fruits and vegetable producers and exporters on control of pests and diseases of horticultural production across the country. >Conducted 2 quarterly Field visits to assess and select beneficiaries for horticultural exports support carried out in potential horticultural production districts >Procured 5,000 Kgs/liters of assorted fungicides and insecticides for demonstration on control of citrus and mango diseases >Conducted training of 200 local government extension staff on various aspects on", "1,055", "985", "Quantified Fully", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 28, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 28, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["control of pests and diseases", "", "", "", "", null, null, null, null, null, null], ["5", "Crop Resources", "Crop pests and diseases control phase 2", "Output : 9 Control of pest and diseases in priority commodities", ">Procure and distribute 200 Soil testing kits for soil nutrient analysis by agricultural extension staff >Procure 3,000 liters of approved bio pesticides and botanicals as safer lternatives for management of FAW >Procure 5,000 liters of Profenofos 40% + Cypermethrin 4% EC for demonstration on control of Fall armyworm >Undertake 16 Field crop inspections for freedom from pests and diseases in vegetative propagated planting materials >Surveillance and management of 15 key pests and diseases in at least 90 districts", "5", "distributed 200 Soil testing kits for soil nutrient analysis by agricultural extension staff >Procured 3,000 liters of approved bio pesticides and botanicals as safer lternatives for management of FAW >Procured 5,000 liters of Profenofos 40% + Cypermethrin 4% EC for demonstration on control of Fall armyworm >Undertook 12 Field crop inspections for freedom from pests and diseases in vegetative propagated planting materials >Surveillance and management of 15 key pests and diseases in at least 55 districts >Procured and", "507", "445", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 29, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "28", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 29, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["6", "Crop Resources", "Development of Sustainable Cashew Nut Value Chain in Uganda", "Output : 7 Promotion of Production & Productivity of priority commodities", ">Conduct two baseline study on the study of cashew nut production and processing in Uganda >Conduct four district level cashew nut farmers sensitization, mobilization and demonstration activities >Establishment of 10 acre cashew nut seedling nurseries in the project areas >Support 2,000 farmers with Quality 292,000 cashew nut seedlings for production >Conduct four Training of Trainers at the District Local Governments on cashew nut agronomy", "5", "baseline study on the study of cashew nut production and processing in Uganda >Conducted four district level cashew nut farmers sensitization, mobilization and demonstration activities >Established 10 acre cashew nut seedling nurseries in the project areas >Supported 2,000 farmers with Quality 291,667 cashew nut seedlings for production >Conducted four Training of Trainers at the District Local Governments on cashew nut agronomy >Conducted two", "2,000", "2,000", "Quantified Fully", "Fully implemented"], ["7", "Crop Resources", "Enhancing National Food Security through increased Rice production in Eastern Uganda", "Output : 7 Promotion of Production & Productivity of priority commodities", ">Conduct 2 Meetings for change agents, selected farmers, water user association leaders, district leaders and other stakeholders on quarterly basis. >Conduct 4 Community mobilization and sensitization", "2", ">Conducted 2 Meetings for change agents, selected farmers, water user association leaders, district leaders and other stakeholders on quarterly basis. >Conducted 4 Community mobilization and sensitization", "300", "205", "Fully Quantified", "Fully implemented"], ["8", "Crop Resources", "Enhancing National Food Security through increased Rice production in Eastern Uganda", "Output : 75 Purchase of Motor Vehicles and Other Transport Equipment", ">Procure one station wagon vehicle for project activity supervision", "1", ">Procured one station wagon vehicle for project activity supervision", "350", "350", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["9", "Crop Resources", "Multisectoral Food Safety & Nutrition Project", "Output : 5 Food and nutrition security", ">Conduct 15 dissemination meetings on the water for production technology. (Drip Irrigation technology) in the 15 districts >Conduct 15 refresher trainings for Extension workers on Implementing the Standard Operating Procedures for school", "2", ">Conducted 15 dissemination meetings on the water for production technology. (Drip Irrigation technology) in the 15 districts >Conducted 15 refresher trainings for Extension workers on Implementing the Standard Operating Procedures for school", "255", "235", "Quantified Fully", "Fully implemented"], ["10", "Crop Resources", "Multisectoral Food Safety & Nutrition Project", "Output : 7 Promotion of Production & Productivity of priority commodities", ">Undertake 8 field activities to ensure project sustainability (process and Impact Evaluation) and stakeholder consultation for the follow on project/program to support nutrition.", "1", ">Undertook 6 field activities to ensure project sustainability (process and Impact Evaluation) and stakeholder consultation for the follow on project/program to support nutrition.", "500", "440", "Fully Quantified", "Partially implemented"], ["11", "Crop Resources", "National Oil Palm Project", "Output : 3 Crop production technology promotion", ">Conducted 4 Sensitisation of stakeholders on the oil palm project in Mayuge. >Ordering of 150,000 seedlings for the first planting of 500 hectares in Buvuma. >Production of 1,000 oil palm production manual >Carry out 8 technical training in oil palm agronomy in Buvuma. >Support to Oil palm research - 8 trials establishment, maintenance, pest & disease surveillance, data collection, analysis,", "5", ">Conducted 4 Sensitisation of stakeholders on the oil palm project in Mayuge. >Ordering of 150,000 seedlings for the first planting of 500 hectares in Buvuma. >Production of 1,000 oil palm production manual >Carry out 8 technical training in oil palm agronomy in Buvuma. >Support to Oil palm research - 8 trials establishment, maintenance, pest & disease surveillance, data collection,", "1,000", "1,000", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 31, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 31, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["reports publication, dissemination and training.", "", "analysis, reports publication, dissemination and training.", "", "", "", "", null, null, null, null], ["12", "Crop Resources", "National Oil Palm Project", "Output : 71 Acquisition of Land by Government", ">Land preparation for the registered oil palm smallholder farmers in Buvuma. >Acquisition of Land by Government for the Oil Palm project", "2", ">Land preparation for the registered oil palm smallholder farmers in Buvuma. >Acquisition of Land by Government for the Oil Palm project", "6,002", "6,002", "Not Quantified", "N/A"], ["13", "Crop Resources", "Rice Development Project", "Output : 3 Crop production technology promotion", ">Hold 4 coordination meetings of the Rice Secretariat >Support 2 rice collection activities for production data for Policy decision making >Hold 4 coordination meetings of the various public rice value chain development initiatives", "3", ">Held 2 coordination meetings of the Rice Secretariat >Supported 1 rice collection activities for production data for Policy decision making >Held 2 coordination meetings of the various public rice value chain development initiatives", "400", "390", "Fully Quantified", "Fully implemented"], ["14", "Directorate of Animal Resources", "Developing A Market-Oriented And Environmentally Sustainable Beef Meat Industry In Uganda", "Output : 6 Improved market access for livestock and livestock products", ">Profile 15 Project stakeholders and 150,000 beneficiaries >Undertake 8 field activities of routine monitoring and evaluation of field project activities", "2", ">Profiled 15 Project stakeholders and 150,000 beneficiaries >Undertook 4 field activities of routine monitoring and evaluation of field project activities", "500", "449", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["15", "Directorate of Animal Resources", "Developing A Market-Oriented And Environmentally Sustainable Beef Meat Industry In Uganda", "Output : 7 Promotion of priority animal products and productivity", ">Design and test assorted training material by an external consultant. >Support Sample collection, testing and analysis of FMD and other priority diseases >Promote Supplementary animal feeding Veterinary Public Health and Marketing systems", "3", ">Designed and tested assorted training material by an external consultant. >Supported Sample collection, testing and analysis of FMD and other priority diseases >Supported Supplementary animal feeding Veterinary Public Health and Marketing systems", "219", "146", "Quantified Not", "N/A"], ["16", "Directorate of Animal Resources", "Livestock Diseases Control Project Phase 2", "Output : 3 Promotion of Animals and Animal Products", ">Conduct 12 Capacity building/trainig activities for 50 farmers and 50 extension agents at the National Sericulture Centre. >Strengthen 50 facilities of Biosecurity of poultry farms and hatcheries, piggery units and conservancy farms countrywide >Conduct 50 detailed market survey for Ugandas silk and support the Sericulture Unit in Kawanda >Promote Mulberry and silkworm pests and diseases situation and preventive measures amongst farmers in 24 districts.", "4", ">Conducted 12 Capacity building/trainig activities for 45 farmers and 45 extension agents at the National Sericulture Centre. >Strengthened 50 facilities of Biosecurity of poultry farms and hatcheries, piggery units and conservancy farms countrywide >Conducted 45 detailed market survey for Ugandas silk and support the Sericulture Unit in Kawanda >Promoted Mulberry and silkworm pests and diseases situation and preventive measures amongst farmers in 24 districts.", "150", "140", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 33, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 33, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["17", "Directorate of Animal Resources", "Livestock Diseases Control Project Phase 2", "Output : 5 Vector and disease control measures", ">Undertake 8 Disease surveillance for detection and control of animal diseases including promotion of disease free compartments. >Quarterly Facility maintenance, equipment callibration and allowances for laboratory and epidemiology activities for NADDEC >Formulate 1 relevant instruments and regulations to implement the Cabinet decision for MAAIF to take over the role of NDA on animal drugs >Procure assorted animal vaccines as a preventive measure to spread of animal diseases to less privileged livestock farmers. (4,000,000 dozes of PPR and 1,000,000 dozes rabies)", "4", ">Undertook 8 Disease surveillance for detection and control of animal diseases including promotion of disease free compartments. >Quarterly Facility maintenance, equipment callibration conducted and allowances for laboratory and epidemiology activities for NADDEC paid >Formulated 1 relevant instruments and regulations to implement the Cabinet decision for MAAIF to take over the role of NDA on animal drugs (the national veterinary medicines authority bill 2020) >Procured 1,000,000 dozes of PPR and 700,000 doses of Rabies animal vaccines as a preventive measure to spread of animal diseases to less privileged livestock farmers.", "7,405", "4,848", "Quantified Fully", "Partially implemented"], ["18", "Directorate of Animal Resources", "Livestock Diseases Control Project Phase 2", "Output : 6 Improved market access for livestock and livestock products", ">Conduct four Sensitization activities of Basongola Pastoral Farmers on Quarantine restrictions and animal movement control >Support vaccination of animals in the 4", "2", "Sensitization activities of Basongola Pastoral Farmers on Quarantine restrictions and animal movement control >Support vaccination of animals in the 3 >Conducted three", "295", "250", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["Basongola pastoral communities", "", "Basongola pastoral communities", "", "", "", "", null, null, null, null], ["19", "Directorate of Animal Resources", "Livestock Diseases Control Project Phase 2", "Output : 9 Vector and disease control in priority animal commodities", ">Conduct 4 Field investigations of acaricide use & resistance in the Country in collaboration with other relevant institutions & private sector and accaricide zones mapped out >Undertook capacity building/Training of Laboratory staff (20) and Inspectors (60) trained on sample collection, packaging and test assays on major Transboundary animal diseases. >Roll out the implementation of the tick control zoning strategy to the two disease zones; >Procure 5,000 litres of acaricides and 3,000,000 doses of FMD vaccine", "4", ">Conducted four Field investigations of acaricide use & resistance in the Country in collaboration with other relevant institutions & private sector and accaricide zones mapped out >Undertook capacity building/Training of Laboratory staff (20) and Inspectors (60) trained on sample collection, packaging and test assays on major Transboundary animal diseases. >Rolled out the implementation of the tick control zoning strategy; >Procure 5,000 litres of acaricides and 1,000,000 dosesof FMD vaccine", "5,296", "4,065", "Fully Quantified", "Partially implemented"], ["20", "Directorate of Animal Resources", "Meat Export Support Services", "Output: 5 Vector and disease control measures", ">Procure and distribute 2,200Kgs of fertilizers for pasture seed >Promote adoption of value addition and labor saving technologies and build capacity in agro- based industrialisation with focus on", "2", ">Procured and distributed 2,177Kgs of fertilizers for pasture seed >Undertook promotional activities and capacity building in agro-based industrialisation with", "500", "500", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 35, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 35, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["establishing Public- Private Partnerships in 5 districts", "", "focus on establishing Public-Private Partnerships in 5 districts", "", "", "", "", null, null, null, null], ["21", "Directorate of Animal Resources", "Meat Export Support Services", "Output : 6 Improved market access for livestock and livestock products", ">Support the MOU to undertake goat breeding of 15,000 indegenous goat breeds to upscale the achievements in Sembabule to the greater Luwero and Nakasongola sub regions", "1", ">Supported the MOU to undertake goat breeding of 9,216 indegenous goat breeds to upscale the achievements in Sembabule to the greater Luwero and Nakasongola sub regions", "3,000", "1,910", "Fully Quantified", "Partially implemented"], ["22", "Directorate of Animal Resources", "Meat Export Support Services", "Output : 7 Promotion of priority animal products and productivity", ">construct and Develop two animal holding grounds and quarantine stations services >Undertake 4 training, Mobilization and sensitization of Meat export stakeholders >Draft 4 Veterinary inspection and certification protocols >Support Veterinary Diagnosis and treatments in 10 districts around the animal holding grounds >Procure and distribute 7,300Kgs of fertilizers for pasture seeds", "5", ">constructed and Developed one animal holding ground and quarantine stations services i.e Katonga and Kyankwanzi NALI >Undertook 3 training, Mobilization and sensitization of Meat export stakeholders >Drafted 3 Veterinary inspection and certification protocols > Undertook sample collection, testing and vaccination of the infected animals in 10 districts around the animal holding grounds. >Procured and distributed 7,258Kgs of fertilizers for pasture seeds", "3,684", "3,650", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "35", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["23", "Directorate of Animal Resources", "Meat Export Support Services", "Output : 79 Acquisition of Other Capital Assets", ">Procure and equip laboratory equipment for the two animal holding grounds of NEC Katongo Gomba and Kyankwanzi NALI", "1", ">Procured and equipped laboratory equipment for the two animal holding grounds of NEC Katongo Gomba and Kyankwanzi NALI", "500", "500", "Quantified Fully", "Fully implemented"], ["24", "Directorate of Animal Resources", "Meat Export Support Services", "Output : 80 Livestock Infrastructure Construction", ">Maintenance of the 2 constructed animal holding grounds >Construction of Katonga and Ruhengyere animal holding grounds", "2", ">Maintained 2 constructed animal holding grounds >Completed Katonga holding ground; Ruhengyere 25%", "6,010", "5,716", "Fully Quantified", "Partially implemented"], ["25", "Directorate of Animal Resources", "Nothern Uganda Farmers Livelihood Improvement Project", "Output : 7 Promotion of priority animal products and productivity", ">Conduct capacity building of Skills and knowledge of at least 46 staff in Acholi sub-region on market oriented agricultural production. >Conduct capacity building of 70 extension workers and farmer group leaders on basic and advanced production skills and postharvest practices in Acholi sub-region. >Undertake 4 Empowerment & Promotion access of produce to markets in Acholi sub-region increased through Smallholder Horticulture. >Facilitate activities to work alongside with Japanese consultants promoting the horticulture value chain in Northern Uganda in 24 districts", "4", ">Conducted capacity building of Skills and knowledge of at least 46 staff in Acholi sub- region on market oriented agricultural production. >Conducted capacity building of 60 extension workers and farmer group leaders on basic and advanced production skills and postharvest practices in Acholi sub-region. >Undertook 4 Empowerment & Promotion access of produce to markets in Acholi sub-region increased through Smallholder Horticulture. >Facilitated activities to work alongside with Japanese consultants promoting the horticulture value chain in Northern Uganda in", "310", "257", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 37, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 37, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["20 districts", "", "", "", "", null, null, null, null, null, null], ["26", "Directorate of Animal Resources", "Regional Pastoral Livelihood Improvement Project", "Output : 80 Livestock Infrastructure Construction", "> Supervise Completion of the Construction (3 dams, 12 markets, 12 sheds/ 3 auction grounds, 3 b/checks in selected sites", "1", "Completion of the Construction (3 dams, 12 markets, 12 sheds/ 3 auction grounds, 3 b/checks in selected sites. > Supervised", "120", "120", "Fully Quantified", "Fully implemented"], ["27", "Directorate of Agricultural Extension and Skills Managment", "Establishment of Value addition and Agro processing plants in Uganda", "Output : 79 Acquisition of Other Capital Assets", ">Develop and present 1 project proposal to develop value addition and processing plants in Uganda with M/s Alvan Blanch& Colas >Initiate the construction of the 4 regional value addition centers >Support/coordination of setting up of 4 regional bulking and processing centres for Grains, Cassava, Tea and fruits.", "3", "presented 1 project proposal to develop value addition and processing plants in Uganda with M/s Alvan Blanch& Colas >Initiated the construction of the 2 regional value addition centers >Supported setting up of 2 regional bulking and processing centres for Grains, Cassava, Tea and fruits. >Developed and", "2,000", "900", "Fully Quantified", "Partially implemented"], ["28", "Fisheries Resources", "Promoting commercial aquaculture in Uganda Project", "Output : 4 Promotion of sustainable fisheries", ">Conduct 3 missions to support the inter-agency Water committee to undertake environmental audit study >Conduct 4 trainings for fish farmers on cage management aspects, record keeping, marketing and how to prevent disease", "3", ">Conducted 2 missions to support the inter- agency Water committee to undertake environmental audit study >Conducted 4 trainings for fish farmers on cage management aspects, record keeping, marketing and how to prevent disease", "275", "225", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["outbreak in Mwena Kalangala. 30% youth, PWD and women participation >Hold 2 Semi-annual symposium for aquaculture projects with the aim of bringing together and attracting financiers and investors to Uganda", "", "outbreak in Mwena Kalangala.", "", "", "", "", null, null, null, null], ["29", "Fisheries Resources", "Support to Sustainable Fisheries Development Project", "Output : 4 Promotion of sustainable fisheries", ">Undertake 900 fisheries enforcement activities in all the major water bodies in conjunction with other law enforcement agencies (army and Police). >Facilitate the operations of 250 Fisheries Protection Force (FPF) >Support quarterly the operations and running of the project by the Project coordination Unit", "3", "fisheries enforcement activities in all the major water bodies in conjunction with other law enforcement agencies (army and Police). >Facilitated the operations of 250 Fisheries Protection Force (FPF) >Provided quarterly support to the operations and running of the project by the Project coordination Unit >Undertook 900", "2,815", "2,706", "Fully Quantified", "Partially implemented"], ["30", "Fisheries Resources", "Support to Sustainable Fisheries Development Project", "Output : 6 Improved market access for livestock and livestock products", ">Support the control of the Kaliba water weed and its removal from the major water bodies (removal of 50 acres of weed) >Mark and gazette the breeding grounds in the 4 major water bodies.", "2", ">Supported the control of the Kaliba water weed and its removal from the major water bodies (removal of 50 acres of weed) >Marked and gazetted the breeding grounds in the 4 major water bodies.", "1,162", "1,162", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 39, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 39, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["31", "Fisheries Resources", "Support to Sustainable Fisheries Development Project", "Output : 83 Fisheries Infrastructure Construction", ">Rehabilitated 2 Fisheries infrastructure >Rehabilitate the one National Fisheries Laboratory", "2", ">Rehabilitated 2 Fisheries infrastructure >The National Fisheries Laboratory was rehabilitated", "1,000", "1,000", "Quantified Fully", "Fully implemented"], ["32", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Building Resilient Communities, Wetland Ecosystem and Associated Catchments in Uganda", "Output : 80 Livestock Infrastructure Construction", ">Designs for livestock watering facilities for livestock farmers were developed in the 12 districts", "1", ">Designed livestock watering facilities for livestock farmers were developed in the 12 districts", "400", "400", "Fully Quantified", "Fully implemented"], ["33", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Building Resilient Communities, Wetland Ecosystem and Associated Catchments in Uganda", "Output : 81 Livestock marketing facility construction", ">Designed small scale irrigation schemes in the 12 project districts to support crop farmers >Carried out feasibility studies and designs for the fish ponds in the 12 project districts", "2", ">Designed small scale irrigation schemes in the 12 project districts to support crop farmers >Carried out feasibility studies and designs for the fish ponds in the 12 project districts", "600", "600", "Fully Quantified", "Fully implemented"], ["34", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Improving Access and Use of Agricultural Equipment and Mechanisation through the use of labour Saving Technologies", "Output : 4 Monitoring and evaluating the activities of the sector", ">Provide quarterly logistical support for operations of the irrigation schemes (Mubuku, Doho, Odina).", "1", ">Provided quarterly logistical support for operations of the irrigation schemes (Mubuku, Doho, Odina).", "215", "215", "Fully Quantified", "Fully implemented"], ["35", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Improving Access and Use of Agricultural Equipment and Mechanisation through the use of labour Saving Technologies", "Output : 5 Creating and Enabling environment for Agriculture", ">Provide quarterly logistical support and maintenance of the 60 project staff and maintaining the operationsof the fleet of Heavy Earth moving equipment that stationed in Namalele.", "1", "logistical support and maintenance of the project 60 staff and maintaining the operationsof the fleet of Heavy Earth moving equipment that stationed in Namalele. >Provide quarterly", "994", "994", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 40, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 40, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["36", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Improving Access and Use of Agricultural Equipment and Mechanisation through the use of labour Saving Technologies", "Output : 72 Government Buildings and Administrative Infrastructure", ">Construct and equip regional mechanical center of Buwama >Open 60,000 acres of land for nucleus farmers >Open 500 km of farm access roads countrywide >Provide maintenance and tools for the Namalele Agriculture Mechanical Center and Workshop", "4", ">Constructed and equipped regional mechanical center of Buwama >Opened 60,000 acres of land for nucleus farmers >Opened 500 km of farm access roads countrywide >Provided maintenance and assorted tools for the Namalele Agriculture Mechanical Center and Workshop", "11,500", "11,500", "Quantified Fully", "Fully implemented"], ["37", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Improving Access and Use of Agricultural Equipment and Mechanisation through the use of labour Saving Technologies", "Output : 77 Purchase of Specialised Machinery & Equipment", ">Procure Additional three sets of heavy (earth moving) equipment: Hydraulic excavators, Drilling Rigs, bulldozers with rippers, Chain/Wheel Loaders, Water Bowsers, Dump Trucks, Pick Ups, Service Vans, Tandem Rollers, Motor Graders, Low Bed >Procure 2 station wagons and 1 pick up for the Hon. Minister MAAIF and Hon Minister of State for Fisheries", "2", ">Procured Additional two sets of heavy (earth moving) equipment: Hydraulic excavators, Drilling Rigs, bulldozers with rippers, Chain/Wheel Loaders, Water Bowsers, Dump Trucks, Pick Ups, Service Vans, Tandem Rollers, Motor Graders, Low Bed >Procured 2 station wagons and 1 pick up for the Hon. Minister MAAIF and Hon Minister of State for Fisheries", "19,632", "14,421", "Fully Quantified", "Partially implemented"], ["38", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Improving Access and Use of Agricultural Equipment and Mechanisation through the use of labour Saving Technologies", "Output : 80 Livestock Infrastructure Construction", ">Construct 500 fish ponds for nucleus aquaculture farmers >Desilt 42 valley tanks in the greater Teso and Karamoja sub region", "2", ">Constructed 500 fish ponds for nucleus aquaculture farmers >Desilted 42 valley tanks in the greater Teso and Karamoja sub region", "1,400", "1,400", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 41, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 41, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["39", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "Improving Access and Use of Agricultural Equipment and Mechanisation through the use of labour Saving Technologies", "Output : 83 Valley Tank Construction (livestock)", ">Open/improve 200 kms Access Roads >Construction and desilting of 89 valley tanks in the districts along the cattle corridor. >Construction of 400 valley tanks in water stricken areas and drought affected areas using MAAIF equipment and outsourcing where possible.", "3", ">Opened/improved 200 kms Access Roads >Constructed and desilted 89 valley tanks in the districts along the cattle corridor. >Constructed 400 valley tanks in water stricken areas and drought affected areas using MAAIF equipment and outsourcing where possible.", "8,660", "8,660", "Quantified Fully", "Fully implemented"], ["40", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "The Project on Irrigation Scheme Development in Central and Eastern Uganda (PISD)-JICA Supported Project", "Output : 5 Creating and Enabling environment for Agriculture", ">Facilitated Counterpart 8 staff participation in construction activities for Atari irrigation scheme. >Strengthen 2 District Project Coordination Committees (DPCCs), Project >Undertake quarterly Monitoring project activities in the project areas Registration of key stakeholder to participate in the project", "3", ">Facilitated Counterpart 8 staff participation in construction activities for Atari irrigation scheme. >Strengthen 1 District Project Coordination Committees (DPCCs), Project >Undertok 2 Monitoring of project activities in the project areas and registration of key stakeholders to participate in the project", "374", "249", "Fully Quantified", "Partially implemented"], ["41", "Agriculture Infrastructure, Mechanization and Water for Agricultural Production", "The Project on Irrigation Scheme Development in Central and Eastern Uganda (PISD)-JICA Supported Project", "Output : 82 Construction of irrigation schemes", ">Procurement of consultants for ESIA and feasibility studies& designs of mediumlarge- scale irrigation schemes Atera (Apach), Ongom, Kiige and Odina >Undertake 2 RAP studies and implementation, Develop Environment Management Plans", "3", ">Procured consultants for ESIA and feasibility studies& designs of mediumlarge- scale irrigation schemes Atera (Apach), Ongom, Kiige and Odina >Undertook 2 RAP studies and implementation, Develop Environment Management Plans", "700", "700", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 42, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 42, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [[">Complete Detailed Designs for Atari irrigation schemes.", "", ">Completed Detailed Designs for Atari irrigation schemes.", "", "", "", "", null, null, null, null], ["42", "Policy, Planning and Support Services", "Agriculture Value Chain Development", "Output : 3 Improving Value addition and market Access", ">Identify and profile 400 farmer groups to support project implementation >Identify and profile 20 key partner and seed companies to support the producing of maize and rice seeds for the farmers >Acquire 2 business development services to roll out the NARO technologies and support project implementation in project districts >Procure and distribute 7,300Kgs of fertilizers for pasture seed to beneficiary farmers >Develop 1 database of processors, traders and off takers of the 3 value chains >Establish 2 small irrigation system in Namalere", "5", ">Identified and profiled 300 farmer groups to support project implementation >Identified and profiled 14 key partner and seed companies to support the producing of maize and rice seeds for the farmers >Acquire 1 business development services to roll out the NARO technologies and support project implementation in project districts >Procured and distributed 7,258Kgs of fertilizers for pasture seed to beneficiary farmers >Develop 1 database of processors, traders and off takers of the 3 value chains >Establish 1 small irrigation system in Namalere", "1,600", "1,476", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 43, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 43, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["43", "Policy, Planning and Support Services", "Agriculture Value Chain Development", "Output : 5 Creating and Enabling environment for Agriculture", ">Support Effective regulation of the quality of the 4 value chains (rice, maize, beef, dairy) in the 47 implementing districts. and train 20 seeed grower groups in 5 selected districts >Support and facilitate researchers for the release of new varieties for rice and maize (support NARO and private seed multipliers to increase the quantity of certified seed for maize and rice required to reach the farmers) >Build capacity of 400 farmer groups in sustainable enterprise development >Identify", "4", "effective regulation of the quality of the 4 value chains (rice, maize, beef, dairy) in the 47 implementing districts. and trained 20 seeed grower groups in 5 selected districts >Supported and facilitate researchers for the release of new varieties for rice and maize (support NARO and private seed multipliers to increase the quantity of certified seed for maize and rice required to reach the farmers) >Supported the >Identified", "350", "300", "Quantified Fully", "Partially implemented"], ["44", "Policy, Planning and Support Services", "Agriculture Value Chain Development", "Output : 71 Acquisition of Land by Government", ">Undertake a land acquisition for 800 acres of land for the proposed Achomai Irrigation Scheme", "1", "Acquired 525.3 acres of land for the proposed Achomai Irrigation Scheme", "1,000", "600", "Fully Quantified", "Partially implemented"], ["45", "Policy, Planning and Support Services", "Agriculture Value Chain Development", "Output : 72 Government Buildings and Administrative Infrastructure", ">Initiate the Rehabilitation of 1 Diary Standards Laboratory >Initiate the rehabilitation of 1 national seed laboratory in Kawanda >Initate the Construction and establishment of 1 appropriate food safety laboratory for conformity", "3", ">Initiated the Rehabilitation of Diary Standards Laboratory >Initiated the rehabilitation of the national seed laboratory in Kawanda >Initated the Construction and establishment of an appropriate food safety laboratory for", "700", "700", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 44, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 44, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["conformity", "", "", "", "", null, null, null, null, null, null], ["46", "Policy, Planning and Support Services", "Agriculture Value Chain Development", "Output : 82 Construction of Irrigation Schemes", ">Initiate the construction of Sironko gravity fed irrigation scheme with a gross command area of 1608ha. >Undertake 3 detailed designs and initiate construction of small scale irrigation schemes (2 in Namulonge and 1 in Namalere)", "2", ">Initiated the construction of Sironko gravity fed irrigation scheme with a gross command area of 1608ha. >Undertook 3 detailed designs and constructed 3 small scale irrigation schemes (2 in Namulonge and 1 in Namalere)", "1,045", "1,045", "Fully Quantified", "Fully implemented"], ["47", "Policy, Planning and Support Services", "China-Uganda South-South Cooperation Project Phase III", "Output : 5 Creating and Enabling environment for Agriculture", ">Support 400 farmers to produce chinese hybrid rice and fox tailed millet in the four regions >Train 200 farmers on the improved chinese agricultural technologies >Train 100 subject matter specialist and 60 lead farmers on post harvest handling", "3", ">Supported 338 farmers to produce chinese hybrid rice and fox tailed millet in the four regions >Trained 123 farmers on the improved chinese agricultural technologies >Trained 79 subject matter specialist and 59 lead farmers on post harvest handling", "523", "365", "Fully Quantified", "Partially implemented"], ["48", "Policy, Planning and Support Services", "China-Uganda South-South Cooperation Project Phase III", "Output : 52 National Farmers Leadership Centre", ">Quarterly Transfers to FAO under South to South Tripartite Arrangement;", "1", ">undertook two Quarterly Transfers to FAO under South to South Tripartite Arrangement;", "3,000", "1,913", "Not Quantified", "N/A"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 45, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "44", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 45, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["49", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 4 Monitoring and evaluating the activities of the sector", ">Conduct 4 Inspection, support Supervision of MAAIF programmes, projects and standards in District Production Departments >Supervision and Monitoring of the Recruitment exercise of extension workers at 24 district local governments", "2", "Inspection, support Supervision of MAAIF programmes, projects and standards in District Production Departments >Supervision and Monitoring of the Recruitment exercise of extension workers at 24 district local governments carried out. >Conducted 4", "201", "201", "Quantified Fully", "Fully implemented"], ["50", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 5 Creating and Enabling environment for Agriculture", ">MAAIF land surveying and Titling both at the headquarters and 12 districts. >MAAIF Buildings inventory updated", "2", ">MAAIF land surveying and Titling both at the headquarters and 12 districts conducted >MAAIF Buildings inventory updated", "244", "244", "Fully Quantified", "Fully implemented"], ["51", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 7 Monitoring & Evaluation of commodity approach activities in the sector", ">Profile and register 10 private agriculture extension service providers/ organization per value chain per region >Support 20 field activities to improve knowledge management among farmers and extension workers at the district and sub counties", "2", ">Profiled and registered 10 private agriculture extension service providers/ organization per value chain per region >Supported 12 field activities to improve knowledge management among farmers and extension workers at the district and sub counties", "500", "350", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 46, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "45", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 46, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["52", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 19 Human Resource Management Services", ">Implement 4 field activities of MAAIF HIV control Policy and master plan. >Mainstream gender issues among farming communities in the 12 national priority and strategic value chains in 12 districts >Facilitate participation in the World Aids Day >Conduct 4 gender sensitization Meetings at MAAIF Headquarters", "2", ">Implemented 4 field activities of MAAIF HIV control Policy and master plan. >Mainstreamed gender issues among farming communities in the 12 national priority and strategic value chains in 10 districts. >Facilitated participation in the World Aids Day >Conducted 3 gender sensitization meetings at MAAIF Headquarters", "600", "550", "Fully Quantified", "Partially implemented"], ["53", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 20 Records Management Services", ">8 MAAIF medium term priorities, projects outputs profiled in the media through supplementary articles and on electronic media >24 MAAIF Public Relation Activities supported (Television Talk Shows, Radio Talk shows and Newspaper pull outs) to support MAAIF public relation office and media interactions (ring fenced budget item)", "2", ">8 MAAIF medium term priorities, projects outputs profiled in the media through supplementary articles and on electronic media >24 MAAIF Public Relation Activities conducted (Television Talk Shows, Radio Talk shows and Newspaper pull outs) to support MAAIF public relation office and media interactions (ring fenced budget item)", "450", "450", "Fully Quantified", "Fully implemented"], ["54", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 51 Secondment for MAAIF staff in Rome", ">Provide logistical support to the Office of the Agriculture Attache in Rome (paid salaries for 3 contract staff, provided quarterly facilitation i.e. rent, fuel and office supplies", "1", ">Provided logistical support to the Office of the Agriculture Attache in Rome (paid salaries for 3 contract staff, provided quarterly facilitation i.e. rent, fuel and office supplies", "500", "500", "Not Quantified", "N/A"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 47, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 47, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["55", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 72 Government Buildings and Administrative Infrastructure", ">Four MAAIF headquarter buildings, stores and supportive infrastructure renovated", "1", ">Four MAAIF headquarter buildings, stores and supportive infrastructure renovated", "495", "487", "Quantified Fully", "Fully implemented"], ["56", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 75 Purchase of Motor Vehicles and Other Transport Equipment", ">Procure a station wagon vehicle for the Minister and 2 pick ups", "1", ">Procured a station wagon vehicle for Hon. MAAIF and two pick ups", "900", "800", "Fully Quantified", "Fully implemented"], ["57", "Policy, Planning and Support Services", "Retooling of Ministry Agriculture, Animal Industry and Fisheries", "Output : 79 Acquisition of Other Capital Assets", ">Pay tax contributions on 4 vehicles donated by UNDP and SESAKAWA Global", "1", ">Paid tax contributions on 4 vehicles donated by UNDP and SESAKAWA Global", "200", "200", "Fully Quantified", "Fully implemented"], ["58", "Policy, Planning and Support Services", "Support to Agricultural Training Institutions", "Output : 5 Creating and Enabling environment for Agriculture", ">Undertake 4 Policy supervision visists at BAC; >Conduct 4 administrative meetings at BAC >Undertake College Curriculum development >Provide quarterly logistical support for the daily running of the College", "4", ">Undertook 4 Policy supervision visists at BAC; >Conducted 4 administrative meetings at BAC >Undertook College Curriculum development >Provided quarterly logistical support for the daily running of the College", "300", "297", "Fully Quantified", "Fully implemented"], ["59", "Policy, Planning and Support Services", "Support to Agricultural Training Institutions", "Output : 6 Institutional Development In Agricultural Sector", ">Undertake 4 Policy supervision visists at FTI; >Conduct 4 administrative meetings at FTI >Undertake Institute Curriculum development >Provide quarterly logistical support for the daily running of the Institute", "4", ">Undertook 4 Policy supervision visists at FTI; >Conducted 4 administrative meetings at FTI >Undertook Institute Curriculum development >Provided quarterly logistical support for the daily running of the", "310", "304", "Fully Quantified", "Fully implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 48, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "47", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 48, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["Institute", "", "", "", "", null, null, null, null, null, null], ["60", "Policy, Planning and Support Services", "Support to Agricultural Training Institutions", "Output : 72 Government Buildings and Administrative Infrastructure", ">Procure one contractor to overhaul the electrical system at BAC >Renovate 5 classrooms and 2 accommodation housing at BAC", "2", "contractor to overhaul the electrical system at BAC >5 classrooms and 2 accommodation housing at BAC renovated >Procured one", "347", "347", "Fully Quantified", "Fully implemented"], ["61", "Policy, Planning and Support Services", "Support to Agricultural Training Institutions", "Output : 79 Acquisition of Other Capital Assets", ">Renovate 4 Staff quarters at FTI. >Renovate 3 classroom and student accommodation infrastructure at FTI", "2", ">Renovated total of 4 Staff quarters at FTI. >Renovated 3 classroom and accommodation infrastructure at FTI", "347", "347", "Fully Quantified", "Fully implemented"], ["62", "Policy, Planning and Support Services", "The COMESA Seed Harmonization Implementation Plan (COMSHIP) Project", "Output : 4 Monitoring and evaluating the activities of the sector", ">Undertake 8 field activities to monitor adherence to regional policy and SPS standards in Uganda fast tracked supervised and monitored at centre and LG levels and evaluation and recommendation reports made. >Pay contract staff salaries of 12 staff at Kampala MAAIF Headquarter >Conduct 8 regional farmer institutional training on sanitary and pytosanitary standards >Supervise the Implementation of SPS 4 bye laws and ordinances in 4 regions", "4", ">Undertook 8 field activities to monitor adherence to regional policy and SPS standards in Uganda fast tracked supervised and monitored at centre and LG levels and evaluation and recommendation reports made. >Paid contract staff salaries of 12 staff at Kampala MAAIF Headquarter >Conducted 6 regional farmer institutional training on sanitary and pytosanitary standards >Supervised the Implementation of SPS 4 bye laws and ordinances in 2 regions", "481", "397", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 49, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "48", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 49, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}, {"content": [["63", "Policy, Planning and Support Services", "The COMESA Seed Harmonization Implementation Plan (COMSHIP) Project", "Output : 5 Creating and Enabling environment for Agriculture", ">Undertake 16 field visits to Collect data in the 4 regions and update the Agriculture production and marketing data effectively (Support to the Agriculture CAADP/Malabo Policy undertaking implementation by the COMESA and CAADP Technical Desk/Committee) >Train 35 staff in digital price data collection >Undertake data analysis of data to compile the 2021 bi annual review report and validate the draft report >Undertake 4 regional stakeholder sensitization meetings on the bi- annual review processes", "4", ">Undertook 16 field visits to Collect data in the 4 regions and update the Agriculture production and marketing data effectively (Support to the Agriculture CAADP/Malabo Policy undertaking implementation by the COMESA and CAADP Technical Desk/Committee) >Trained 35 staff in digital price data collection >Undertook data analysis of data to compile the 2021 bi annual review report and validated the draft report >Undertook 4 regional stakeholder sensitization meetings on the bi-annual review processes", "1,000", "1,000", "Quantified Fully", "Fully implemented"], ["64", "Policy, Planning and Support Services", "The COMESA Seed Harmonization Implementation Plan (COMSHIP) Project", "Output : 6 Institutional Development In Agricultural Sector", ">Undertake 16 field activities in Local Governments to support regional mutual accountability undertakings under Malabo; >Support the undertaking of two baseline studies for selected value chains within ASSP III. >Develop 2 data collection tools to facilitate routine update", "3", ">Undertook 12 field activities in Local Governments to support regional mutual accountability undertakings under Malabo; >Supported the undertaking of two baseline studies for selected value chains within ASSP III. >Develop 2 data collection tools to facilitate routine update", "2,618", "2,300", "Fully Quantified", "Partially implemented"]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 50, "document_name": "MAAIF Report of Auditor General 2021", "columns": ["S/N", "Program", "Project Name", "Output", "Planned Quantified Activity", "Activities", "Achieved Quantified Activity", "Revised Budget", "Payments", "Implementation Audit Remarks Quantification:", "None"], "type": "table"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES APPENDIX I: EXTENT OF QUANTIFICATION AND IMPLEMENTATION (UGX \u2018000,000)", "page": 27, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 26, "level": 2}}], "page": 50, "document_name": "MAAIF Report of Auditor General 2021", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - 2", "Opinion - 3", "Basis for Opinion - 3", "Key Audit Matter - 3", " 1.0 Implementation of the Approved Budget - 3", " 2.0 Key service delivery issues - 11", "Management of Foot and Mouth Disease (FMD) Outbreaks 11 2.1", " 2.2 Non-Compliance of the Public Investment Plan (PIP) projects to guidelines - 13", "Emphasis of Matter - 18", " 3.0 Domestic Arrears - 18", "Un-availed documents retained by the IGG 19 4.0", "Other Information - 20", "Management Responsibilities for the Financial Statements - 20", "Auditor\u2019s Responsibilities for the audit of the Financial Statements - 21", "Other Reporting Responsibilities - 22", "Compliance with Legislation - 22", " 6.0 Staffing at the Ministry - 22", " 7.0 Review of Procurement - 24"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/MAAIF Report of Auditor General 2022.chunks.json b/reports/Chunks/MAAIF Report of Auditor General 2022.chunks.json deleted file mode 100644 index 939f3bd0f7503cf53fe72b78006fa38bc2eed26e..0000000000000000000000000000000000000000 --- a/reports/Chunks/MAAIF Report of Auditor General 2022.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 3}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2022", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 3}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 3}}], "page": 2, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 3}}], "page": 3, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**BAC**", "Bukalasa Agricultural College"], ["**F/Y**", "Financial Year"], ["**FTI**", "Fisheries Training Institute"], ["**GOU**", "Government of Uganda"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**ISA**", "International Standards on Auditing"], ["**KPIs**", "Key Performance indicators"], ["**MAAIF**", "Ministry of Agriculture, Animal Industry and Fisheries"], ["**MDA**", "Ministry, Department, and other Agencies"], ["**MOFPED**", "Ministry of Finance, Planning and Economic Development"], ["**NAADS**", "National Agricultural Advisory Services"], ["**NFLC**", "National Farmers\u2019 Leadership Centre"], ["**NPPO**", "National Plant Protection Organization"], ["**PFMA**", "Public Finance Management Act, 2015"], ["**PPDA**", "Public Procurement and Disposal of Assets"], ["**TI**", "Treasury Instructions 2017"], ["**UGX**", "Uganda Shillings"], ["**USD**", "United States Dollars"]], "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 1, "level": 3}}], "page": 3, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 3}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 1}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "THE FINANCIAL YEAR ENDED 30 TH JUNE, 2022", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 3}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 1}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 3}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) which comprise the Statement of Financial Position as at 30 th June 2022, the Statement of Financial Performance, Statement of Changes in Equity and 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 the Ministry of Agriculture, Animal Industry and Fisheries for the financial year ended 30 th June 2022 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 3}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 4, "level": 3}}]], "page": 4, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2022", "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 Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B), 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. \nOver the years, I have observed improvements in the performance regarding implementation of the budget but entities still face a number of challenges including COVID, which continue to affect implementation of activities, service delivery and credibility of the budget. It is against this background that budget performance was considered a key audit area during the office-wide planning. I reviewed documents such as work plans, performance reports, conducted interviews and physical inspection in arriving at my findings. \nThe Ministry of Agriculture, Animal Industry and Fisheries is mandated to promote and support sustainable and market oriented agricultural production, food security and house hold incomes. In addition, the Ministry aims at providing a competitive, profitable and sustainable agricultural sector so as to transform subsistence farming to commercial agriculture. \nThe Ministry had an approved budget of UGX.254,016,927,212 out of which UGX.201,354,105,642 was warranted. The Ministry\u2019s key deliverables for the financial year under review were;", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}, [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 3}}]], "page": 4, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table 1 Showing key deliverables for MAAIF for the year", "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["**1**", "10577", "77: Purchase of Specialized Machinery & Equipment", "45", "18%"], ["**2**", "10580", "80: Livestock Infrastructure Construction", "38", "33%"], ["**3**", "10205", "5: Vector and disease control measures", "20", "41%"], ["**4**", "10583", "83: Valley Tank Construction (livestock)", "9.904", "44%"], ["**5**", "10505", "5: Creating and Enabling environment for Agriculture", "8.791", "48%"], ["**6**", "10572", "72: Government Buildings and Administrative Infrastructure", "8", "51%"], ["**7**", "10205", "5: Vector and disease control measures", "5.9", "53%"], ["**8**", "10599", "99: Arrears", "5.128", "55%"], ["**9**", "10504", "5: Creating and Enabling environment for Agriculture", "5", "57%"], ["**10**", "10209", "9: Vector and disease control in priority animal commodities", "4.547", "59%"], ["**11**", "10171", "71: Acquisition of Land by Government", "4.097", "61%"], ["**12**", "10280", "80: Livestock Infrastructure Construction", "3.9", "62%"], ["**13**", "10102", "2: Quality Assurance systems along the value chain", "2.976", "63%"], ["**14**", "10404", "4: Promotion of sustainable fisheries", "2.5", "64%"], ["**15**", "10581", "81: Construction of irrigation schemes", "2.5", "65%"], ["**16**", "10209", "9: Vector and disease control in priority animal commodities", "2.35", "66%"], ["**17**", "10104", "4: Crop pest and disease control measures", "2.204", "67%"], ["**18**", "10584", "84: Fisheries Infrastructure Construction", "2.201", "68%"], ["**19**", "10206", "6: Improved market access for livestock and livestock products", "2.2", "69%"], ["**20**", "10102", "2: Quality Assurance systems along the value chain", "2.15", "70%"], ["**21**", "10107", "7: Promotion of Production & Productivity of priority commodities", "2", "71%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 5, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["S/N", "Output", "Details", "Revised Budget \u201cBns\u201d (UGX)", "Cumulative % share of the total approved budget"], "type": "table"}}, {"content": [["**22**", "10305", "5: Provision of Value Addition extension services", "1.905", "71%"], ["**23**", "10203", "3: Promotion of Animals and Animal Products", "1.7", "72%"], ["**24**", "10207", "7: Promotion of priority animal products and productivity", "1.25", "73%"], ["**25**", "10104", "4: Crop pest and disease control measures", "1.2", "73%"], ["**26**", "10402", "2: Fisheries Quality Assurance and standards", "1", "73%"], ["**27**", "10402", "2: Fisheries Quality Assurance and standards", "1", "74%"], ["**28**", "10103", "3: Crop production technology promotion", "0.7", "74%"], ["**29**", "10107", "7: Promotion of Production & Productivity of priority commodities", "0.7", "74%"], ["**30**", "10303", "3: Agricultural extension co-ordination strengthened", "0.696", "75%"], ["**Total**", "", "", "**189.5**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["S/N", "Output", "Details", "Revised Budget \u201cBns\u201d (UGX)", "Cumulative % share of the total approved budget"], "type": "table"}}, {"content": "I reviewed the implementation of the approved 2021/2022 budget by the entity and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Revenue Performance** **Amount** **(UGX** **\u2018Bns)** 18 To provide for for water animals the communities in Moroto, Amudat etc. support farmers in the Kotido, **of Non-Tax Revenue (NTR)** reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2021/2022 and noted that the Ministry budgeted to collect NTR of UGX.1.580Bn during the year under review. However, UGX.5.050Bn was collected above the target by 200%. Accounting Officer attributed the significant performance in NTR to the opening up of the economy with increased vigilance and regulatory enforcement including massive registration of the fisher folk. **of GOU receipts** to the approved budget, the Ministry was supposed to receive UGX.254.12Bn out of which UGX.201.35Bn was warranted, resulting in a shortfall of UGX.52.66Bn. The shortfall represents 21% of the approved budget. funds that were not warranted were meant to facilitate the implementation of a number of activities which were either partially, or not implemented at all; some of these activities are; **Out-put Activity Purpose** I **N o** **1** 80: Livestock Infrastructure Construction Construction of Water for production facilities (valley tanks/dams, fish ponds, canals) **2** 77: Purchase of Specialized Procure distribute and 4WD 10.548 To **Performance** The **Performance** According The", "commended the Accounting Officer for collection of the NTRs. However, the Accounting Officer should undertake another assessment of the revenue potential for the subsequent budgets. I I advised the Accounting Officer to always liaise with MOFPED during implementation to ensure that GOU funds are released as planned."]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 6, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["**No** Observation**", null, null, null, null, null, "**Recommendation**"], ["", "", "Machinery & Equipment", "tractors of engine capacity 75", "", "mechanization of agriculture", ""], [null, "**3**", "83: Valley Tank Construction (livestock)", "Construction, Rehabilitation and Operationalization of Small Scale Mechanized Water and Irrigation Facilities", "7.495", "To support farmers in modern agricultural practices through irrigation", null], [null, "**4**", "5: Creating and Enabling environment for Agriculture", "Identification of degraded hotspots and supervise the development of 16 model irrigation schemes in research institutes", "1.844", null, null], [null, "**5**", "5: Vector and disease control measures", "Procure assorted animal vaccines as a preventive measure to spread of animal diseases to less privileged livestock farmers", "1.305", "To support farmers in the fight against and prevent animal diseases", null], [null, "", "**Total**", "", "**39.192**", "", null], [null, "", null, null, null, null, null], ["submit Unspent pension funds related to un-applied for/bounced pension payments, suspended pension records due to delay to life certificates, un- validated/un-verified pension records deleted by Ministry of Public Service and un-processed pension and gratuity due to submit requisite pension documents. Significant delays in the procurement delay to of the total warrants of UGX.201.35Bn received during the financial year UGX.196.54Bn was spent by the entity resulting in an unspent balance of UGX.4.81Bn representing an absorption level of 97.6%. The unspent funds were swept back to the consolidated fund as required by the PFMA. warrants that were not utilised were meant for the following activities which were subsequently partially or not implemented at all. **2 Showing activities affected by under-utilization of** **Activity Amount Reason for underutilization of warrants** **Out- put** **N o** **warrants** **t (UGX \u2018Bns)** 1.581 **-** 0.223 1 2 14902 Pension for General Civil Service 14902 Gratuity Expenses **1.2 Utilization of Warrants** 3 10505 Maintenance 0.175 Machinery, Equipment **Unspen** Out The **Table**", null, null, null, null, null, "advised the Accounting Officer to always ensure that verification of pension documentation and the procurement process are under- taken in time so as to enhance service delivery the community. to I"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 7, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2", "column_5", "column_8", "column_9", "column_10"], "type": "table"}}, {"content": [["**No** Observation**", null, null, null, null, "**Recommendation**"], ["", "4", "10107", "Agricultural supplies", "1.417 Significant delays in the procurement process and long drought spells in the cashew nut production areas", ""], [null, "5", "14953", "Transfers to other gov't units", "0.35 in funds Delays requisitioning for the Agricultural training institutions to Rehabilitate staff Houses at BAC and FTI by", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 8, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_6"], "type": "table"}}, {"content": [["**No** Observation**", null, null, null, null, "**Recommendation**"], ["", "4", "10107", "Agricultural supplies", "1.417 Significant delays in the procurement process and long drought spells in the cashew nut production areas", ""], [null, "5", "14953", "Transfers to other gov't units", "0.35 in funds Delays requisitioning for the Agricultural training institutions to Rehabilitate staff Houses at BAC and FTI by", null], [null, "6", "14905", "Consultancy Services- Short Term", "Significant delays in the procurement 0.12", null], [null, "", "**Total**", "", "**3.865**", null], [null, "a result of failure to utilise warrants; \uf0b7 Pension and gratuity arrears continued to accumulate. I noted outstanding pension entitlements towards 154 pensioners worth UGX.1,252,035,222 and gratuity towards 7 pensioners worth UGX.430,737,746 \uf0b7 291,667 Cashew Nut seedlings of improved varieties were neither procured nor distributed to nuclear farmers despite availability of funds \uf0b7 Staff houses at FTI and BAC were not renovated/rehabilitated. Accounting Officer attributed the unutilised funds to unverified pensioners that could not be paid, delays in procurements for Maintenance Machinery, Equipment and agricultural supplies (cashew nut seedlings leading to lapse in time for the planting season). As The", null, null, null, null], ["**1.3** Implementation of quantified outputs** assessed the implementation of a sample of thirty (30) outputs that had been fully quantified with a total of eighty-three (83) activities worth UGX.55.7Bn and noted that; \uf0b7 Eighteen (18) outputs with forty-nine (49) activities and expenditure worth UGX.23.1Bn were fully implemented. \uf0b7 Ten (10) outputs with thirty-two (32) activities worth UGX.31.9Bn were partially implemented. Out of the thirty-two (32) activities, the entity fully implemented twenty (20) activities; eleven (11) activities were partially implemented, while one (01) activity remained unimplemented. \uf0b7 Two (2) outputs with two (2) activities worth 0.7Bn were not implemented at all. Details in **Appendix I** showing extent of Implementation of Outputs and Activities. of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the ministry did not implement the following planned activities despite having received the required funds. Procurement and distribution of 291,667 Cashew nut seedlings 2\\. Delivery and distribution of the procured Vaccines 3\\. Land surveying and titling 4\\. Procurement of three Motor vehicles Accounting Officer attributed this to delays in the procurement processes and long dry seasons than anticipated for instance the I Non-implementation 1. The", null, null, null, null, "advised the Accounting Officer to undertake adequate planning in order to ensure that activities and outputs are implemented as planned. I"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 8, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_6"], "type": "table"}}, {"content": [["procurement and distribution of cashew nut seedlings could not be done because of the dry spell that set in earlier than usual patterns.", "", null], ["**1.4**", "10.3.1 (step 4-approval of payments) of the Treasury Instructions 2017 states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his/her vote. a sample of transactions reviewed, I noted that funds to the tune of UGX.1,362,077,816 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Details in **Appendix II** of funds is not only contrary to the Public Finance and Management Act, but it negatively affects the delivery of services and negates the purpose of budgeting. Accounting Officer explained that; \uf0b7 Travel abroad is in response to global events that affects global interrelationships including Trade concerns. \uf0b7 Funding for vaccines are considered as a package all the way from procurement, delivery, distribution and administration to ensure impact of vaccination to protect the livestock. \uf0b7 Government intervention recently brought on board activities where resources were spent on the PDM launch. The output of the launch was to popularize the PDM that is directly related to Public relations and advertisements. **Diversion/Mischarges** Paragraph From Diversion The", "advised the Accounting Officer to always ensure that charging of expenditure is based on the expenditure classification and coding as defined by the chart of Accounts. Any reallocations should be done in accordance with the regulations. I"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "1.5", "metadata": {"headings": [{"headings_0": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Delivery of Services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "I under took procedures to establish if activities were undertaken in timely manner, were of expected quality and quantity, and if citizens were getting the expected services. In addition, I assessed if the works/services were delivered at reasonable costs. Below is a summary of my observations;", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**1.**", "Eprinomecti n 5Mg 6,660 Litres (Boehringer Ingeheim Animal Health)", "1.879", "\uf0b7 Of the 6,660 doses procured, it was noted that 2,794 doses only were issued out with 3,866 left in stores at year end. \uf0b7 Retaining large number of quantities in stock year-end despite the unprecedented episodes of tick borne diseases casts doubt on the needs assessment at the by a", "\uf0b7 The anticipated of the services controlling unprecedented episodes of tick borne diseases in the country have not been fully achieved despite availability of acaricides.", "\uf0b7 The Ministry was processing approvals from districts that had reported tick resistance to acaricides."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 9, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "service Conclusion regarding delivery-", "Managemen t response"], "type": "table"}}, {"content": [["time of procurement", "", "", null, null, null], ["**2.**", "Supply of FMD 2,737,800 Doses of Vaccine (Boehringer Ingeheim Animal Health)", "19.708", "\uf0b7 Request for approval of procurement of 5million doses of Foot and Mouth Disease (FMD) vaccines was raised on 23/8/2021; contract signed much later on 1/6/2022 and call off order on 2/6/2022 for supply of 2,737,800 Doses of FMD at 5,420,844 delivery period within 4 months. raised USD as \uf0b7 Funds worth UGX.19.8BN were transferred to BOU on 16/6/2022 GOU Deposits for Letters of Credit for the activity \uf0b7 By time of this audit, November the vaccines were yet to be delivered to the Ministry despite expiry of the contract delivery period. 2022", "failure \uf0b7 Delayed delivery implies to combat the disease in the current cattle stock. Presently, MAAIF cannot effectively contain FMD outbreaks in the country and this may lead to severe economic losses \uf0b7 The anticipated service from the procurement of FMD vaccines has not been achieved.", "\uf0b7 After signing the contract the manufacture r commenced the manufacturi ng process for the vaccines but experienced challenges in acquiring key raw materials for the vaccine \u2013the supplier promised to fully deliver by end of December, 2022."], ["**3.**", "n Materials for Bukomansi mbi District. \u2013 Bakijulula small scale irrigation scheme Bukomansi mbi disti Constructio", "0.325", "\uf0b7 Project is behind schedule. \uf0b7 The water source has been well excavated with water on site \uf0b7 Pending works included piping from water source to reservoir, fencing of the water source and extension of the irrigation pipes to beneficiaries. \uf0b7 The unfenced deep excavated water source poses danger the community as children may easily drown while fetching water from the source to \uf0b7", "\uf0b7 The anticipated services from the demo irrigation scheme are yet to be achieved given that the project is behind schedule. \uf0b7 Management may incur wasteful expenditure in case death arises from the unfenced deep excavated water source.", "\uf0b7 The supplier faced shipment challenges causing the delays in completion."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "Conclusion regarding delivery- service", "Managemen t response"], "type": "table"}}, {"content": [["time of procurement", "", "", null, null, null], ["**2.**", "Supply of FMD 2,737,800 Doses of Vaccine (Boehringer Ingeheim Animal Health)", "19.708", "\uf0b7 Request for approval of procurement of 5million doses of Foot and Mouth Disease (FMD) vaccines was raised on 23/8/2021; contract signed much later on 1/6/2022 and call off order on 2/6/2022 for supply of 2,737,800 Doses of FMD at 5,420,844 delivery period within 4 months. raised USD as \uf0b7 Funds worth UGX.19.8BN were transferred to BOU on 16/6/2022 GOU Deposits for Letters of Credit for the activity \uf0b7 By time of this audit, November the vaccines were yet to be delivered to the Ministry despite expiry of the contract delivery period. 2022", "failure \uf0b7 Delayed delivery implies to combat the disease in the current cattle stock. Presently, MAAIF cannot effectively contain FMD outbreaks in the country and this may lead to severe economic losses \uf0b7 The anticipated service from the procurement of FMD vaccines has not been achieved.", "\uf0b7 After signing the contract the manufacture r commenced the manufacturi ng process for the vaccines but experienced challenges in acquiring key raw materials for the vaccine \u2013the supplier promised to fully deliver by end of December, 2022."], ["**3.**", "n Materials for Bukomansi mbi District. \u2013 Bakijulula small scale irrigation scheme Bukomansi mbi disti Constructio", "0.325", "\uf0b7 Project is behind schedule. \uf0b7 The water source has been well excavated with water on site \uf0b7 Pending works included piping from water source to reservoir, fencing of the water source and extension of the irrigation pipes to beneficiaries. \uf0b7 The unfenced deep excavated water source poses danger the community as children may easily drown while fetching water from the source to \uf0b7", "\uf0b7 The anticipated services from the demo irrigation scheme are yet to be achieved given that the project is behind schedule. \uf0b7 Management may incur wasteful expenditure in case death arises from the unfenced deep excavated water source.", "\uf0b7 The supplier faced shipment challenges causing the delays in completion."], ["**4.**", "Fencing and building materials- Kyesiiga Irrigation demostatio n Masaka. scheme", "0.535", "\uf0b7 Irrigation scheme is functional and benefits are accruing to the lead farmer beneficiary group with one coffee plantation on top of availing a piped water source the group nursery bed. to \uf0b7 Water source, pump house and solar panels were not fenced off", "\uf0b7 The anticipated services from the demo irrigation have largely been achieved. \uf0b7 There is pending extension of piped water to the nearby community.", "\uf0b7 The remaining materials sited were for extension of the water to the nearby community which will be done jointly with"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 10, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "Conclusion regarding delivery- service", "Managemen t response"], "type": "table"}}, {"content": [["and which may expose the community to risks of drowning the facilities to vandalism. \uf0b7 Some Pipes were still on site and not yet utilised for extension of piped water to the community.", "", "fencing works in due course.", null, null, null], ["**5.**", "Constructio n of Mbale Agricultural Mechanizati on Centre", "0.669", "\uf0b7 The 1year project with a start date of 1/5/2021 is behind schedule. By the time of audit, October 2022 the works were still in progress. \uf0b7 Management is yet to obtain project land title. \uf0b7 Progress of works was estimated at 40% even though the planned project had expired. time this", "\uf0b7 The anticipated services from the regional mechanization center have not yet been achieved.", "\uf0b7 The delays were caused by the land conflicts with the persons who own \u2018fake titles\u2019 of the facility land with intent to sue the Ministry however, construction works resumed."], ["**6.**", "Constructio n of Kosike Valley Dam in Amudat", "1.816", "\uf0b7 The 1year project with a start date of 04/01/2022 is behind schedule. By the time of this audit, October 2022 the works were still in progress. \uf0b7 Physical progress was estimated at 44% with two months to project end. left", "\uf0b7 The anticipated services from the Construction of Valley Dam will not be achieved timely given the noted delays.", "\uf0b7 Delays were attributed to the insecurity in the region caused by the Karamojong Warriors thereby delaying Commence ment of all the works planned."]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 11, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "Conclusion regarding delivery- service", "Managemen t response"], "type": "table"}}, {"content": [["and which may expose the community to risks of drowning the facilities to vandalism. \uf0b7 Some Pipes were still on site and not yet utilised for extension of piped water to the community.", "", "fencing works in due course.", null, null, null], ["**5.**", "Constructio n of Mbale Agricultural Mechanizati on Centre", "0.669", "\uf0b7 The 1year project with a start date of 1/5/2021 is behind schedule. By the time of audit, October 2022 the works were still in progress. \uf0b7 Management is yet to obtain project land title. \uf0b7 Progress of works was estimated at 40% even though the planned project had expired. time this", "\uf0b7 The anticipated services from the regional mechanization center have not yet been achieved.", "\uf0b7 The delays were caused by the land conflicts with the persons who own \u2018fake titles\u2019 of the facility land with intent to sue the Ministry however, construction works resumed."], ["**6.**", "Constructio n of Kosike Valley Dam in Amudat", "1.816", "\uf0b7 The 1year project with a start date of 04/01/2022 is behind schedule. By the time of this audit, October 2022 the works were still in progress. \uf0b7 Physical progress was estimated at 44% with two months to project end. left", "\uf0b7 The anticipated services from the Construction of Valley Dam will not be achieved timely given the noted delays.", "\uf0b7 Delays were attributed to the insecurity in the region caused by the Karamojong Warriors thereby delaying Commence ment of all the works planned."], ["**7.**", "Constructio n of Sinat Valley Dam \\- Kotido", "2.259", "start \uf0b7 The 1 year project with a date of 04/01/2022 is behind schedule. By the time of this audit, October 2022 the works were still in progress. \uf0b7 Physical progress was estimated at 40% with two months to project end left", "\uf0b7 The anticipated services from the Construction of Valley Dam will not be achieved timely given the noted delays.", "\uf0b7 Delays were attributed to the insecurity in the region caused by the Karamojong Warriors thereby delaying Commence ment of all the works planned."], ["**8.**", "De-silting Ongunga Valley Dam (1.6M M 3 ) \u2013 Katakwi", "2.323", "\uf0b7 The 1year project with a start date of 16/12/2021 is behind schedule. By the time of this audit, October 2022 the works", "\uf0b7 The anticipated services from de- silting the Valley tank will not be achieved timely", "\uf0b7 The delays were mainly due to delays in detonating"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 11, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "Conclusion regarding delivery- service", "Managemen t response"], "type": "table"}}, {"content": [["district", "", "were still in progress. \uf0b7 Physical progress was estimated at 50% with two months to project end left", "given delays the noted", "off the land mines and other explosive material remains dropped on the site during the war with LRA rebels to secure the site for the construction works.", null], ["**9.**", "De-silting Winya Valley Dam (0.24M M 3 ) \u2013Serere district", "0.983", "\uf0b7 The 1year project with a start date of 1/04/2022 is behind schedule. By the time of this audit, October 2022 the works were still in progress. \uf0b7 Physical progress was estimated at 30% half way into planned project timelines.", "\uf0b7 The anticipated services from de- silting the Valley tank will not be achieved timely given the noted delays", "caused flooding of the site hence the desilting of the works planned couldn\u2019t be implemente d since the site was inaccessible with slippery and muddy surrounding environment limiting mobility of the trucks. \uf0b7 Heavy rains"], ["**10.**", "Excavation of Water reservoir 21,000 M3 , Fish Ponds and Farm Access roads at Liramagoya Investment s Ltd farm \u2013Gulu district", "0.26", "\uf0b7 The six-month project of was with start 01/07/2021 completed on time date \uf0b7 It was noted that although all the three ponds constructed were complete, the beneficiary farmer was yet to stock the ponds and they were not in use. \uf0b7 It was also noted that the ponds were not maintained regularly after completion and had developed thick overgrowth around the perimeters.", "\uf0b7 The anticipated services from the construction of the fish ponds have not been achieved.", "attributed the delays to presence of various fish predators within farm/ponds and promised to stock when this issue is resolved. the \uf0b7 The farmer"], ["**11.**", "Supply of 200 Tractors Capacity", "0", "\uf0b7 MAAIF contracted The Cooper Motors Corporation (CMC) on 23/5/2022 for supply of", "\uf0b7 The anticipated from the of service purchase agricultural", "\uf0b7 The consignment has since been fully"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 12, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "service Conclusion regarding delivery-", "Managemen t response"], "type": "table"}}, {"content": [["75HP (The Cooper Motors Corporation )", "", "200 implements. tractors and \uf0b7 GCC 12 states that delivery shall be within three (03) months from contract signing date \u2013 i.e. by 24/8/2022 \uf0b7 By the time of this audit, October 2022, delivery was still in progress and 100 tractors had been supplied.", "Equipment (tractors) has not yet been achieved timely.", "delivered and distribution to beneficiary farmers underway.", null], ["**12.**", "Supply of 5 Tractors Capacity 130HP (Terra Agri Solutions Ltd)", "0", "\uf0b7 Tractor implements not delivered despite expiry of contract period. signed \uf0b7 Contract worth UGX 2.278Bn on 4/6/2021 with delivery date within 3months from contract signing date hence delay in contract performance.", "\uf0b7 The anticipated from the of service purchase agricultural equipment (tractors) has not been achieved timely.", "to 19 \uf0b7 The delays in delivery were as a result of factories closure and restriction due Covid- pandemic and recently the Ukraine and Russia Wars limiting production, however, these tractor implements have been delivered. since"], ["**13.**", "Supply of 40 Tractors of capacity 90-100HP (Farm Engineering Industries Ltd)", "2.491", "\uf0b7 Tractor implements not delivered despite expiry of contract period. signed \uf0b7 Contract worth UGX 8.301Bn on 4/6/2021 with delivery date within 3months from contract signing date hence delay in contract performance. \uf0b7 31 tractors out of the 40 tractors delivered.", "\uf0b7 The anticipated from the of service purchase agricultural equipment (tractors) has not been achieved fully and timely.", "\uf0b7 The delays delivery to in were attributed to factories\u2019 closure and restrictions due COVID-19 pandemic and recently the Ukraine and Russia Wars. However, training the operators on operation and maintenanc e is progress and the 9 tractors are of in"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 13, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "Conclusion regarding delivery- service", "Managemen t response"], "type": "table"}}, {"content": [["still transit. in", null, null, null, null, null], ["**14.**", "Supply of 150 Single Axle (Power Tillers) Tractors - (Wash and Wills )", "3.48", "\uf0b7 I noted delays in contract implementation. \uf0b7 Call-off order raised on 14/6/2021 for delivery of 150 power tillers within 3months however, delivery was made on 22/3/2022 \u2013 more than 6months delays. \uf0b7 I also noted that the distribution process was still in progress and 72 power tillers were yet to be distributed to beneficiary farmers and still held at the Ministry yard.", "\uf0b7 The anticipated from the of service purchase agricultural equipment (power tillers) has not been timely and fully achieved.", "\uf0b7 The is distribution to beneficiary farmers dependent on the prior requirement of skilling and training of the operators and artisans of the beneficiary farmers/gro ups usage, operation, maintenanc e managemen t since this curbs down the equipment breakdown and budgetary costs controls and in"], ["**15.**", "Supply of 2 water well drilling rigs (Achilles Uganda Ltd)", "2.984", "\uf0b7 Equipment delivered on 30/11/2021 however, it was not yet in use by the time of this audit \u2013 November 2022.", "\uf0b7 The anticipated services from the purchase of water well drilling rigs are yet to be achieved.", "was attributed to delays in obtaining a drilling permit from the Ministry of Water and Environment . \uf0b7 This"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["N o.", "Activity details", "Total expenditure (UGX) \u2018Bns", "Summary of findings", "Conclusion regarding delivery- service", "Managemen t response"], "type": "table"}}, {"content": "resources are put to proper utilization. Paragraph 16.13.11 of the Treasury Instruction, 2017 requires that for a government entity to be considered to have control over land only when it has the title. \nThe current financial reporting framework requires Land to be recognized as Non- produced assets in the statement of financial position (effective 2014) for all reporting entities on both Modified accrual and accrual basis of Accounting. The framework further requires land procured prior to 2014, and where the value cannot be ascertained to be recorded in the memorandum statement to the financial statements. \nI observed that Ministries, Departments and Agencies (MDAs), and Local Governments (LGs) have challenges with regard to planning and budgeting, protecting, reporting, utilization and disposal of Public Land. These challenges include; inadequate record keeping, non-compliance to recognition and measurement criteria, loss of entity control due to encroachment and encumbrances, and lack of land titles, among others. These have negatively affected the quality of financial statements, and hampered service delivery and fulfillment of entity mandates. \nDocuments, such as; Laws and Regulations, approved strategic plans, policy statements, budgets, Financial Statements, Asset Register, Court case files and correspondences, Land titles and lease files were reviewed. In additions, I interacted with entity management and discussed issues affecting public land management. Furthermore, I physically inspected some pieces of land owned by the entities. \nFrom the procedures undertaken, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}, [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}]], "page": 15, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**2.1**", "16.6.1 of the Treasury Instruction, 2017 requires the Accounting officer to maintain an electronic or manual register. Furthermore, Instruction 10.12.4 of the Treasury Instruction, 2017 requires all fixed assets acquired to be captured in the fixed asset module of the Government Financial Management Information System (GFMIS)-IFMS I noted that out of the sampled 62 pieces of land with unspecified acreage held, 56 pieces of titled land measuring approximately 167.989 hectares costing UGX.11.38Bn were not recorded in the entity land/assets register. I further noted that the 56 pieces of land measuring approximately 167.989 hectares were not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non- produced assets in the financial statements. This was attributed to the fact that the ministry lacks sufficient knowledge and records about pieces of land held by it. The incomplete recording of land in the land register affects the entity\u2019s ability to keep track and monitor all its land and misstatement of the non-produced asset in the statement of financial statements The Accounting Officer explained that the information containing the land catalogue is an estimate based on information from the District production teams and its authenticity/accuracy will be ascertained once the land is professionally surveyed and titled and thereafter duly recorded in the Land Register and Asset Register. **Maintenance of Land Register** Instruction", "advised the Accounting Officer to always ensure that the Ministry\u2019s Land register the GFMIS Asset module are updated. and I"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**2.2**", "16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. I noted that out of the 62 pieces of land with unknown acreage held, 27 pieces measuring approximately 61.856 hectares valued at UGX.1.865Bn had encumbrances in the form of caveats, court injunctions and encroachment by the local population. Encumbrances hinder management\u2019s ability to utilize the land and pose a risk of loss of land. The Accounting Officer explained that efforts to resolve land encroachment are ongoing, however issues of land grabbing are rampant and given the provisions of the Constitution and Land Act it is expected that this exercise will attract a lot of confrontation. **Encumbrance on Public Land** Instruction", "advised the Accounting Officer to resolve all forms of encumbrances to ensure uninterrupted utilization of land for service delivery. I"], ["**2.3**", "**Titling and Transfer** 49 (c) of the Land Act, Cap 227, requires that Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. noted that out of the 62 pieces of land with unspecified acreage the Ministry held, fifty nine (59) pieces (94%) of land measuring approximately 125.788 hectares did not have land titles. of Land titles may result into encroachment, disputes and loss of public land. Management explained that the Ministry has several pieces of land spread across the Country and in an effort to identify, quantify survey and title this land, a Committee was established to undertake the assignment which has established a draft catalogue stating where the land is located, estimated acreage, estimated value and the status of encroachment. However, due to budget constraints the Ministry has not been able to survey and title most of the land. I Section Lack", "advised the Accounting Officer to liaise with MoFPED for the necessary funding of this critical activity to expedite the process of acquiring land titles. I"]], "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 5, "level": 2}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 16, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Without qualifying my opinion, I would like to draw the readers\u2019 attention to the following matters which have been disclosed in note 24 and the memorandum statement of reported losses of public moneys, stores and other assets of the financial statements of the Ministry; \nA review of the trend of MAAIF\u2019s domestic arrears showed a 4% increase of UGX.0.427Bn from UGX.11.029Bn as at 30 th June 2021 to UGX.11.456Bn as at 30 th June 2022 as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 16, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 16, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 9, "level": 3}}]], "page": 16, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table Showing the Trend of Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["**1**", "30 th June 2020", "12,956,698,113", "-"], ["**2**", "30 th June 2021", "11,029,291,938", "(15%)"], ["**3**", "30 th June 2022", "11,456,443,943", "4%"]], "metadata": {"headings": [{"headings_0": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["S/N", "Year End", "Total Outstanding Commitments at year end(UGX)", "% Decrease Increase/"], "type": "table"}}, {"content": "Continued incurrence of domestic arrears adversely hampers budget performance in the subsequent year as outputs anticipated in the appropriated budget cannot be attained due to settlement of the arrears. \nThe Accounting Officer explained that domestic arrears arose mainly out of commitments of Government of Uganda membership to various International Organizations and therefore not contracted by the Ministry. \nI advised the Accounting Officer to continue engaging MoFPED to ensure that all the arrears are settled and in future strictly adhere to the Commitment Control System. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}, [{"headings_0": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}], [{"headings_0": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}], [{"headings_0": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 16, "level": 3}}]], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "metadata": {"headings": [{"headings_0": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}, {"headings_1": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Section 34 (1) of the Public Finance Management Act, 2015 states that an Accounting Officer shall be responsible for the management of the assets and the inventories of the vote. On the contrary, a review of the stores management records and inspection of the stores revealed that during the year under review there was a fire outbreak at MAAIF stores located along Buganda Road in which a number of inventory items were lost. Review of the Accounting Officers report on the outbreak revealed the following; \ni. The stores at Wandegeya are general, storing various items together including fertilizers, pesticides, herbicides, assorted stationery, veterinary drugs, vaccines, spray pumps, protective gears, assets like refrigerators, items for disposal, equipment used in entomology (bee smokers, hives) among others. \nI observed that all items are kept and comingled together without separating them in their different categories. \nManagement explained that the Ministry will in a phased approach organize the stores and ensure inventory items are properly kept. \nI advised the Accounting Officer to fast track the process of organizing the stores, procure the necessary firefighting equipment and undertake training for all stores personnel and guards on fire prevention measures.", "metadata": {"headings": [{"headings_0": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}, {"headings_1": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}, [{"headings_0": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}, {"headings_1": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}], [{"headings_0": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}, {"headings_1": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}], [{"headings_0": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}, {"headings_1": {"content": "Table Showing the Trend of Domestic Arrears", "page": 17, "level": 2}}]], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Other Matters", "metadata": {"headings": [{"headings_0": {"content": "Other Matters", "page": 18, "level": 3}}, {"headings_1": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements: \n5.0", "metadata": {"headings": [{"headings_0": {"content": "Other Matters", "page": 18, "level": 3}}, {"headings_1": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}, [{"headings_0": {"content": "Other Matters", "page": 18, "level": 3}}, {"headings_1": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 17, "level": 3}}]], "page": 18, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Implementation of the Parish Development Model (PDM)", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model (PDM)", "page": 18, "level": 3}}, {"headings_1": {"content": "Other Matters", "page": 18, "level": 3}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "5.1", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the Parish Development Model (PDM)", "page": 18, "level": 3}}, {"headings_1": {"content": "Other Matters", "page": 18, "level": 3}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Planning for PDM activities", "metadata": {"headings": [{"headings_0": {"content": "Planning for PDM activities", "page": 18, "level": 3}}, {"headings_1": {"content": "Implementation of the Parish Development Model (PDM)", "page": 18, "level": 3}}], "page": 18, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Section 11 (2) of the Public Finance and Management Regulations, 2016 requires the work plan of a vote to indicate the outputs of the vote for the financial year and the key performance indicators to be used to gauge the outputs. \nDuring the review, I noted that the Ministry spent UGX.0.233Bn on PDM activities however; these were not provided for in the Ministry\u2019s approved work plan for the year 2021/2022. Further, there was no evidence to show that the Ministry revised its work plan to provide for PDM activities as required by Regulation 14 (7) of the Public Finance Management Regulations, 2016. \nFailure to budget for activities in the entity work plan not only contravenes Regulation 14 (7) but also makes it impossible to assess the performance of the entity at the end of the year without set performance benchmark. Furthermore, diversion of funds to the unplanned activities renders achievement of the appropriation authority\u2019s objectives difficult. \nManagement explained that there was no additional budget for PDM activities and Ministry of Finance, Planning and Economic Development advised the Ministry to integrate PDM activities within the Ministry Budget. Further, the Ministry has since gone ahead to engage MFPED to provide funding for PDM.", "metadata": {"headings": [{"headings_0": {"content": "Planning for PDM activities", "page": 18, "level": 3}}, {"headings_1": {"content": "Implementation of the Parish Development Model (PDM)", "page": 18, "level": 3}}, [{"headings_0": {"content": "Planning for PDM activities", "page": 18, "level": 3}}, {"headings_1": {"content": "Implementation of the Parish Development Model (PDM)", "page": 18, "level": 3}}], [{"headings_0": {"content": "Planning for PDM activities", "page": 18, "level": 3}}, {"headings_1": {"content": "Implementation of the Parish Development Model (PDM)", "page": 18, "level": 3}}], [{"headings_0": {"content": "Planning for PDM activities", "page": 18, "level": 3}}, {"headings_1": {"content": "Implementation of the Parish Development Model (PDM)", "page": 18, "level": 3}}]], "page": 18, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table showing Extent of implementation of PDM planning activities before full", "metadata": {"headings": [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, {"headings_1": {"content": "Planning for PDM activities", "page": 18, "level": 3}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "roll-out", "metadata": {"headings": [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, {"headings_1": {"content": "Planning for PDM activities", "page": 18, "level": 3}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**1**", "in at line value of Organize and coordinate farmers Parish/Ward level with chain enterprises selected for each Parish and from Parish Based Commodity Clusters", "Parish Based Commodity Clusters", null, "Number Parish Based Commodity Clusters", "Not specified by managemen t", "Not underta ken", "N/A", null, "Yet to be undertaken", null, "Funds released not"], ["**2**", "Link organized farmer groups/ associations to the zonal industrial hubs and industrial parks", "Organized farmer groups/asso ciations", null, "Number of farmer groups organized", "Not specified by managemen t", "Not underta ken", "N/A", null, "Yet to be undertaken", null, "Funds released not"], ["**3**", "Support mobilize farmers/associ ations to invest in community level facilities for commodity storage, primary processing and other post- harvest handling functions and", "Farmers /association s mobilized", null, "Number of farmers/ass ociations mobilized", "Not specified by managemen t", "Not underta ken", "N/A", null, "Yet to be undertaken", null, "Funds released not"], ["**Other prerequisites for kick off**", null, null, null, null, null, null, null, null, null, null, null], ["**S/ n**", "**What should be in place before full roll out**", null, "**Unit of measu re**", "**Expected**", "**Actual**", "**Variance**", null, "**Audit comment**", null, "**Management response**", null], ["**1**", "Functional working group Pillar", null, "Workin g Group", "1", "1", "0", null, "Working Group minutes not availed", null, "", null], ["**2**", "Pillar manual", null, "Manual", "1", "1", "0", null, "Availed", null, "", null], ["**3**", "MAAIF should have in place a functional agriculture extension system at the Parish level to support farmers", null, "", "Not specified by managemen t", "Not undertaken", "N/A", null, "Status reviewed not", null, "Funds not released", null], ["**4**", "Ensure that sufficient numbers of Production and Commercial Officers are recruited at the Districts to support the implementation of the PDM", null, "", "Not specified by managemen t", "Not undertaken", "N/A", null, "Status reviewed not", null, "Funds not released", null], ["**5**", "Establishment of a model demo of two heifers at Kibuku Primary School", null, "Model Farm", "1", "0", "1", null, "Not done", null, "Funds not released", null], ["**6**", "Establishment of a", null, "Model", "1", "0", "1", null, "Not done", null, "Funds not released", null]], "metadata": {"headings": [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, {"headings_1": {"content": "Planning for PDM activities", "page": 18, "level": 3}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["S/ N", "Pillar activity", "What should be in place before full roll out", "None", "Unit of measure", "Expected", "Actual", "Variance", "None", "Audit comment", "None", "Management response"], "type": "table"}}, {"content": [["", "model farmer demo with two heifers in Kibuku district", "farm", "", "", "", "", ""], ["**7**", "Establishment of a state of the art fish pond demo for a model farmer in Kibuku district", "Demo fish pond", "1", "0", "1", "Not done", "Funds not released"], ["**8**", "Organize stakeholder meetings sensitization awareness creation on PDM Pillar one for and regional", "Meeting s", "1", "0", "1", "Not done", "Funds not released"], ["**9**", "Develop and print the Enterprise Selection Guide", "Selectio n guide", "1", "0", "1", "Not done", "Developed but not printed & disseminated, pending availability of funds."], ["**10**", "Harmonized Kyankwanzi Retreat for DPOs, DVOs, DCDOs, DAOs, LCVs, CAOs and RDCs", "Worksh op", "1", "0", "1", "Not done", "Funds not released"], ["", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, {"headings_1": {"content": "Planning for PDM activities", "page": 18, "level": 3}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "Failure to fully implement the above activities before full roll out exposes the programme to implementation challenges which may impair the achievement of the pillar objectives. \nThe Accounting Officer explained that management had gone ahead to engage MFPED to provide funding for PDM but are still waiting for the response. \nI advised the Accounting Officer to continue liaising with the MoFPED and obtain the necessary funding for Pillar one activities to enhance overall achievement of the MAAIF mandate.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, {"headings_1": {"content": "Planning for PDM activities", "page": 18, "level": 3}}, [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, {"headings_1": {"content": "Planning for PDM activities", "page": 18, "level": 3}}], [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, {"headings_1": {"content": "Planning for PDM activities", "page": 18, "level": 3}}]], "page": 20, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "6.0 Agricultural Extension Services at the Ministry", "metadata": {"headings": [{"headings_0": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 20, "level": 3}}, {"headings_1": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "One of the key mandates of MAAIF is to support farmers within the country with high quality and reliable agricultural extension services. As a Lead Agency, MAAIF is implementing the primary pillar of the Parish Development Model (PDM) known as the Agriculture Value Chain Development (Production, Storage, Processing and Marketing) aimed at supporting the transformation of all Ugandans specifically the households in subsistence production through sustainably increasing the efficiency, productivity and profitability of the subsistence households. \nCountry thereby limiting the intended impact of the PDM with regards to increasing the efficiency, productivity and profitability of the subsistence households. \nThe Accounting Officer explained that the Directorate of Agricultural Extension Services (DAES) closely worked with District Local Government Production Departments and identified the key outputs that they should report on with performance indicators and that the DAES is currently updating these indicators to include relevant outputs of the Parish Development Model (PDM). \nI advised the Accounting Officer to expedite the process of developing and updating the key performance indicators in line with expected outputs so as to facilitate the Parish Development (PDM) and achieve its overall objective.", "metadata": {"headings": [{"headings_0": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 20, "level": 3}}, {"headings_1": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}, [{"headings_0": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 20, "level": 3}}, {"headings_1": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}], [{"headings_0": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 20, "level": 3}}, {"headings_1": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}], [{"headings_0": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 20, "level": 3}}, {"headings_1": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 19, "level": 2}}]], "page": 20, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "6.2 Slow Recruitment Process in Local Governments", "metadata": {"headings": [{"headings_0": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}, {"headings_1": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 20, "level": 3}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "I noted that the Ministry planned to recruit up to 9,275 extension workers to support the extension function. At the time of drafting this report, only 4,031 extension workers had been recruited which is a performance of 57% as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}, {"headings_1": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 20, "level": 3}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table showing Performance in recruitment of extension workers", "metadata": {"headings": [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["**1**", "District Level", "5,658", "963", "4,695", "83%"], ["**2**", "Municipal Level", "241", "33", "208", "86%"], ["**3**", "Sub County Level", "3,376", "3,035", "341", "10%"], ["", "**Totals**", "**9,275**", "**4,031**", "**5,244**", "**57%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["S/N", "Planned level", "Total planned Positions", "Total Positions filled up to date 2021/2022.", "Variance", "% Variance"], "type": "table"}}, {"content": "Failure to provide sufficient agricultural extension services to farmers more especially at the Sub County level affects the production and productivity of the sector. \nThe Accounting Officer promised to engage Ministry of Finance, Planning and Economic Development to increase on the budget for wage in order to reduce on the staffing gap. \nI advised the Accounting Officer to follow up with the MoFPED to secure funds for the recruitment process throughout the country so as to increase agricultural production and productivity. \nconsistent 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.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}, [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}], [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}], [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 21, "level": 3}}]], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "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 Ministry of Agriculture, Animal Industry and Fisheries. \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 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 Authority's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry's financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Table showing Performance in recruitment of extension workers", "page": 21, "level": 2}}]], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "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": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "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'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 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 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 ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}]], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "list"}}, {"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 Ministry's internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "list"}}, {"content": "- Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Ministry's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's 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's report. However, future events or conditions may cause the Ministry to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2022", "type": "list"}}, {"content": "- 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": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2022", "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 them 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's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}], [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 22, "level": 3}}]], "page": 23, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "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; except for the matter 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 22, "level": 3}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "7.0 Management of IT Investments", "metadata": {"headings": [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "The Government of Uganda (GOU) is making large investments in Information Technology (IT) systems because of the tremendous benefits that IT can bring to its operations and services. One of the key programmes of NDPIII 2020/21-2024/25 is D i g i tal Transformation, in which Government of Uganda, aims to increase Information, Communication Technology (ICT) penetration and use of digital services for enhancing social and economic development. \nAs a result of national prioritisation of ICT, the Auditor General undertook a thematic audit covering three financial years\u2019 expenditure (2019/20 to 2021/22) to scrutinize the management of IT Investments across Government. The overall objective was to assess whether the IT investments in Government are strategically aligned, managed appropriately and focused on achieving the NDP III objective. The procedures undertaken covered: planning and budgeting; procurement, utilization, maintenance and disposal of IT systems; governance, and financial reporting. \nFor the current year 2021/2022, the entity budgeted for UGX.360,000,000 for acquisition and implementation of IT systems and equipment and received UGX.220,000000 \nA review of ICT activities implemented revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}, [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}], [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}], [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}]], "page": 24, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**7.1**", "**of** ICT Systems Development Lifecycle (SDLC) requires a systematic approach which includes; initiation, planning and execution. In addition, I made my assessment basing on PS/ST and NITA-U guidance on ICT developments which aim to promote rationalisation and avoid further development of isolated IT systems in MDAs and LGs. During the audit of MAAIF, I observed the following; A total of two (02) IT systems whose costs could not be established were not cleared by NITA-U. ii. The two (02) IT systems acquired above were not being optimally utilized by the Ministry. iii. A total of two (2) IT systems with un specified cost were not recorded in the assets register. Further, twenty-four (24) IT Hardware sampled were not recorded in the asset register in the format prescribed by the Accountant General, which required capturing; owner, designated custodian, specific identification of the asset, risk classification, date of purchase, acquisition cost, estimated useful life, physical location, and condition. iv. A total of three (3) IT systems of unspecified costing with different functions acquired through donations from Trade Mark East Africa, USAID and FAO were not properly recorded in the Assets register. v. I noted that the entity had not undertaken any system upgrade on the two (2) systems procured during the years **Procurement/Development** Use Software/Licenses (IT Systems) and Equipment** **and** The i.", "advised the Accounting Officer to enhance controls and improve compliance with the policies and guidelines. I"]], "metadata": {"headings": [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}], "page": 24, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["under review may to duplication of acquisition, procurement of non-compatible solutions and equipment; and general deviation from Government\u2019s efforts to rationalize resources for better service delivery. lead Accounting Officer explained that the two systems in question are being revised to form one single system and Clearance from NITA-U shall be sought for future ICT procurements. He also stated that a Senior Officer had been assigned the role of updating the ICT Asset Register as per Accountant General\u2019s prescription Systems while maintenance and upgrades shall continue to be upheld to preserve integrity and availability of data and the systems. Non-compliance The", "", null], ["**7.2**", "**Disposal and Decommissioning of ICT Assets** 15.11.1 of the TIs, 2017, PPDA Act, 2003 (as amended) and PPDA Regulations, 2014 together with the PFMA, 2015 require MDAs and LGs to efficiently and transparently dispose assets as recommended. However, I noted; i. Twenty-nine (29) IT equipment whose cost could not be established recommended for disposal by board of survey report were not disposed. disposal of IT assets leads to further diminution in value and loss to government. Accounting Officer explained that the Ministry does not have sufficient budget to purchase new It equipment and as a result, the old items continue to be used. Paragraph Delayed The", "advised the Accounting Officer to consider disposing off the ICT assets in accordance with the recommendations of Survey. the Board of I"], ["**7.3**", "**ICT Governance** IT governance entails leadership, structures, and processes that enable an organization to make decisions to ensure that its IT sustains and extends its strategies and objectives. However, a review of the ICT governance structure of the entity revealed that; i. There were no specific structures that steer and oversee ICT implementation. In addition, there was no evidence of representation in top management. ii. The approved staff structure has a total of six (6) approved positions out of which four (4) are filled with the required qualifications representing 67%. iii. A review of Internal Audit, and follow up of Auditor General\u2019s prior year reports and ICT directives and guidance, revealed that there is no appropriate follow-up of issues raised regarding ICT weaknesses iv. There was no IT risk management framework/policy at MAAIF. I further noted that there was no risk register. v. There was no business continuity plan, contrary to Section", "advised the Accounting Officer to institute governance policies, structures to effectively manage ICT investments in consultation with other stakeholders. I"]], "metadata": {"headings": [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["under review may to duplication of acquisition, procurement of non-compatible solutions and equipment; and general deviation from Government\u2019s efforts to rationalize resources for better service delivery. lead Accounting Officer explained that the two systems in question are being revised to form one single system and Clearance from NITA-U shall be sought for future ICT procurements. He also stated that a Senior Officer had been assigned the role of updating the ICT Asset Register as per Accountant General\u2019s prescription Systems while maintenance and upgrades shall continue to be upheld to preserve integrity and availability of data and the systems. Non-compliance The", "", null], ["**7.2**", "**Disposal and Decommissioning of ICT Assets** 15.11.1 of the TIs, 2017, PPDA Act, 2003 (as amended) and PPDA Regulations, 2014 together with the PFMA, 2015 require MDAs and LGs to efficiently and transparently dispose assets as recommended. However, I noted; i. Twenty-nine (29) IT equipment whose cost could not be established recommended for disposal by board of survey report were not disposed. disposal of IT assets leads to further diminution in value and loss to government. Accounting Officer explained that the Ministry does not have sufficient budget to purchase new It equipment and as a result, the old items continue to be used. Paragraph Delayed The", "advised the Accounting Officer to consider disposing off the ICT assets in accordance with the recommendations of Survey. the Board of I"], ["**7.3**", "**ICT Governance** IT governance entails leadership, structures, and processes that enable an organization to make decisions to ensure that its IT sustains and extends its strategies and objectives. However, a review of the ICT governance structure of the entity revealed that; i. There were no specific structures that steer and oversee ICT implementation. In addition, there was no evidence of representation in top management. ii. The approved staff structure has a total of six (6) approved positions out of which four (4) are filled with the required qualifications representing 67%. iii. A review of Internal Audit, and follow up of Auditor General\u2019s prior year reports and ICT directives and guidance, revealed that there is no appropriate follow-up of issues raised regarding ICT weaknesses iv. There was no IT risk management framework/policy at MAAIF. I further noted that there was no risk register. v. There was no business continuity plan, contrary to Section", "advised the Accounting Officer to institute governance policies, structures to effectively manage ICT investments in consultation with other stakeholders. I"]], "metadata": {"headings": [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}], "page": 25, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["4.6 of the National Information Security Policy 2014. of ICT governance structures hampers formulation of appropriate ICT policies, strategies and real time upgrade of ICT interventions. In addition, it may lead to misalignment of IT investments with the overall entity strategic objectives. Accounting Officer promised to strengthen governance structures at the Ministry to manage ICT investments in consultation with other stakeholders. He also confirmed that a draft ICT Policy is being developed and once approved, it will guide the risk management process for IT systems. Absence The", ""]], "metadata": {"headings": [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 23, "level": 3}}], "page": 26, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation"], "type": "table"}}, {"content": "8.0 Management of Public Land", "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], "page": 26, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["**8.1**", "Plans) Regulations, 2018 requires **Planning & Budgeting for Land Acquisition** Regulation 25 (1) of The National Planning Authority (Development a decentralised planning institution to prepare a development plan highlighting the development needs of the institution. In addition, Instruction 3.9.5 of the Treasury Instructions, 2017 requires the budget estimates to be based on the pre- determined objectives and outputs as provided in the strategic plans of the sector/entity. I noted that the Ministry acquired 1,342.61 hectares of Land at UGX.36.252Bn in the period under review (2018/19-2021/22). However, I could not ascertain whether the acquired land was over or under the planned requirements because the Ministry strategic plan (2015/2016-2019/2020) did not quantify the planned acreage of land. The Ministry budgeted to acquire unspecified acreage of land at a cost of UGX.38.793Bn in the Financial years 2018/19- 2021/22, out of which UGX.36.316Bn was availed for Land acquisition representing 93.6% performance. Further, of the availed UGX.36.31Bn, UGX.36.252Bn (99.8%) was spent by the Ministry during the period under review resulting in under absorption of UGX.0.064Bn. Unplanned acquisitions may result into sub-optimal expenditure as well as idle chunks of land. The Accounting Officer promised to engage MoFPED and ensure that funds are availed as planned.", "advised the Accounting Officer to in future quantify planned acreage in the strategic plans to ensure that subsequent budgets are in line with the strategic objectives set out the Ministry\u2019s development plan. in I"], ["**8.2**", "**Irregular Procurement of Land** Instruction 8.10.3 of the Treasury Instruction, 2017 requires an Accounting Officer to ensure that the public procurement management process is in accordance with the PPDA Act. A review of the procurement plan, reports, payment file and Land inventory revealed the following; \uf0b7 The Ministry acquired 1,342.61 hectares costing UGX.36.252Bn in the period under review (2018/19- 2021/22) using direct procurement without the approval of the Contracts Committee contrary to Section 85 (2) of", "advised the Accounting Officer to ensure that future land acquisitions are done as per the PPDA Guidelines. I"]], "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], "page": 26, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["the PPDA Act, 2003. \uf0b7 The Ministry acquired 1,081.9 hectares of land for the Oil Palm project at UGX.30.51Bn above the 200m threshold without the Attorney General\u2019s clearance contrary to Article 119(5) the Constitution of Uganda, 1995. Land procurement may result into acquisition of land at higher costs, diversion of funds to fund land acquisitions and committing Government on unfavourable terms. Management explained that the land acquired under oil palm project has to meet certain suitability factors to favour oil palm growing, Settlement pattern (sparsely populated areas) and geographical setting (around water bodies). In addition, management explained that land acquired under the PISD and Aquaculture project was to compensate project affected persons which doesn\u2019t follow the usual procurement methods. Irregular", "", null], ["**8.3**", "**Non-Involvement of ULC during Land Acquisition** Section 49 (b) of the Land Act, Cap 227, states that: The Uganda Land Commission shall hold and manage any land in Uganda which is vested in or acquired by the Government in accordance with the Constitution. Paragraph 5.2.5 of the GoU Asset Management Framework and Guidelines 2020, issued by the Accountant General requires the Uganda Land Commission to be informed of the land acquisition by other entities so as to update the GOU comprehensive Land register. I noted that all the 1,342.61 hectares were purchased by the Ministry without evidence of involvement or approval of ULC in the acquisition of land. Non-involvement of the Uganda Land Commission by the Ministry in land acquisition affects the effective management of Public Land by ULC. The Accounting Officer explained that the Uganda Land Commission is informed about land acquisition by MAAIF to aid updating the GOU Comprehensive Land register; however no evidence was availed to that effect.", "advised the Accounting Officer to always notify the Uganda Land Commission and obtain approval prior to any Land acquisition for effective management Public Land. of I"], ["**8.4**", "**Failure to Transfer Land into the Custody of ULC** Section 49 of the Land Act Cap 227 requires the Uganda Land Commission to hold and manage all the land in Uganda which is vested in or acquired by the Government including land acquired by the Government abroad. Instruction 16.13.11 of the Treasury Instruction, 2017 requires that for land, a government entity shall be considered to have control if it has the title. According to the Instruction, the title of government land is usually with the Uganda Land Commission. I was not able to verify if the land titles for the four (4) pieces of land measuring approximately 41.844 hectares with a cost of UGX.32.27Bn that management indicated were titled and jointly owned/held with ULC since the physical titles were not availed for verification. The failure to transfer all government land into the custody of ULC is irregular and affects the Government\u2019s ability to effectively manage Public Land.", "advised the Accounting Officer to avail copies of these titles for verification. I"]], "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], "page": 27, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["the PPDA Act, 2003. \uf0b7 The Ministry acquired 1,081.9 hectares of land for the Oil Palm project at UGX.30.51Bn above the 200m threshold without the Attorney General\u2019s clearance contrary to Article 119(5) the Constitution of Uganda, 1995. Land procurement may result into acquisition of land at higher costs, diversion of funds to fund land acquisitions and committing Government on unfavourable terms. Management explained that the land acquired under oil palm project has to meet certain suitability factors to favour oil palm growing, Settlement pattern (sparsely populated areas) and geographical setting (around water bodies). In addition, management explained that land acquired under the PISD and Aquaculture project was to compensate project affected persons which doesn\u2019t follow the usual procurement methods. Irregular", "", null], ["**8.3**", "**Non-Involvement of ULC during Land Acquisition** Section 49 (b) of the Land Act, Cap 227, states that: The Uganda Land Commission shall hold and manage any land in Uganda which is vested in or acquired by the Government in accordance with the Constitution. Paragraph 5.2.5 of the GoU Asset Management Framework and Guidelines 2020, issued by the Accountant General requires the Uganda Land Commission to be informed of the land acquisition by other entities so as to update the GOU comprehensive Land register. I noted that all the 1,342.61 hectares were purchased by the Ministry without evidence of involvement or approval of ULC in the acquisition of land. Non-involvement of the Uganda Land Commission by the Ministry in land acquisition affects the effective management of Public Land by ULC. The Accounting Officer explained that the Uganda Land Commission is informed about land acquisition by MAAIF to aid updating the GOU Comprehensive Land register; however no evidence was availed to that effect.", "advised the Accounting Officer to always notify the Uganda Land Commission and obtain approval prior to any Land acquisition for effective management Public Land. of I"], ["**8.4**", "**Failure to Transfer Land into the Custody of ULC** Section 49 of the Land Act Cap 227 requires the Uganda Land Commission to hold and manage all the land in Uganda which is vested in or acquired by the Government including land acquired by the Government abroad. Instruction 16.13.11 of the Treasury Instruction, 2017 requires that for land, a government entity shall be considered to have control if it has the title. According to the Instruction, the title of government land is usually with the Uganda Land Commission. I was not able to verify if the land titles for the four (4) pieces of land measuring approximately 41.844 hectares with a cost of UGX.32.27Bn that management indicated were titled and jointly owned/held with ULC since the physical titles were not availed for verification. The failure to transfer all government land into the custody of ULC is irregular and affects the Government\u2019s ability to effectively manage Public Land.", "advised the Accounting Officer to avail copies of these titles for verification. I"]], "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], "page": 27, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["The Accounting officer explained that this Land must have been transferred to the Private Investors and requested for more clarity on the matter.", "", null], ["**8.5**", "**Utilization of Land for Delivery of Services** Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity usually be the predominant user of the asset. noted that eighty-one (81) pieces of land measuring approximately 260.69 hectares (2%) were not used in accordance with the approved purpose set out in the strategic plan. Instead of using the land for oil palm development, some funds were used to acquire Land for compensation of Project Affected Persons under Irrigation Scheme Development in Central and Eastern Uganda (PISD) Project and Promoting commercial aquaculture in Uganda Project. also noted that 27 pieces of land measuring 61.856 hectares (44%) valued at UGX.1.865Bn (Initial cost) out of the sampled 62 pieces with unknown acreage were not utilized by the Ministry at the time of Audit. Use of land for unplanned purposes defeats the purpose for acquisition which may affect the entity\u2019s ability to achieve its intended objectives and Un-utilized land is susceptible to encroachment. Accounting Officer explained that according to the MAAIF strategic Plans, land is acquired for various purposes including oil palm development, irrigation schemes and aqua parks among others. However, my review of the strategic plan revealed only provision for Oil palm development. the Accounting officer explained that MAAIF had not had a robust programme to utilize all its pieces of land for production and other purposes until this year when Cabinet directed on the need to increase production for Food and Animal Feed Security and associated off taking activities which Programme has started with public land managed by Government Agencies. I I The Further,", "that advised the Accounting Officer to ensure the Ministry acquired land is used only for the planned purpose as per the strategic plan and that all land owned the Ministry is optimally utilized. by I"], ["**8.6**", "**Register of Leased Land** 8.4.4 of the GoU Asset Management Framework and Guidelines, 2020 requires a schedule of land or any other asset disposed through a lease arrangement to be maintained following the prescribed format. noted that whereas MAAIF leased out three (3) pieces of land measuring approximately seventeen (17) hectares during the period under review, the Ministry lacked a lease register documenting the total leased land for full disclosure making it difficult to confirm whether the three pieces had been recorded in the lease file held by ULC. This was attributed to the improper management of the leased I Guideline", "advised the Accounting Officer to put in place an updated leased land register. I"]], "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], "page": 28, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["The Accounting officer explained that this Land must have been transferred to the Private Investors and requested for more clarity on the matter.", "", null], ["**8.5**", "**Utilization of Land for Delivery of Services** Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity usually be the predominant user of the asset. noted that eighty-one (81) pieces of land measuring approximately 260.69 hectares (2%) were not used in accordance with the approved purpose set out in the strategic plan. Instead of using the land for oil palm development, some funds were used to acquire Land for compensation of Project Affected Persons under Irrigation Scheme Development in Central and Eastern Uganda (PISD) Project and Promoting commercial aquaculture in Uganda Project. also noted that 27 pieces of land measuring 61.856 hectares (44%) valued at UGX.1.865Bn (Initial cost) out of the sampled 62 pieces with unknown acreage were not utilized by the Ministry at the time of Audit. Use of land for unplanned purposes defeats the purpose for acquisition which may affect the entity\u2019s ability to achieve its intended objectives and Un-utilized land is susceptible to encroachment. Accounting Officer explained that according to the MAAIF strategic Plans, land is acquired for various purposes including oil palm development, irrigation schemes and aqua parks among others. However, my review of the strategic plan revealed only provision for Oil palm development. the Accounting officer explained that MAAIF had not had a robust programme to utilize all its pieces of land for production and other purposes until this year when Cabinet directed on the need to increase production for Food and Animal Feed Security and associated off taking activities which Programme has started with public land managed by Government Agencies. I I The Further,", "that advised the Accounting Officer to ensure the Ministry acquired land is used only for the planned purpose as per the strategic plan and that all land owned the Ministry is optimally utilized. by I"], ["**8.6**", "**Register of Leased Land** 8.4.4 of the GoU Asset Management Framework and Guidelines, 2020 requires a schedule of land or any other asset disposed through a lease arrangement to be maintained following the prescribed format. noted that whereas MAAIF leased out three (3) pieces of land measuring approximately seventeen (17) hectares during the period under review, the Ministry lacked a lease register documenting the total leased land for full disclosure making it difficult to confirm whether the three pieces had been recorded in the lease file held by ULC. This was attributed to the improper management of the leased I Guideline", "advised the Accounting Officer to put in place an updated leased land register. I"]], "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], "page": 28, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["land and the leasing process. The failure to have an updated leased land register affects the entity\u2019s ability to properly manage the public land, which may result into loss of revenue and or fraud. The Accounting Officer acknowledged the anomaly and promised that a lease register documenting the total leased land for full disclosure shall be maintained and updated with ULC once surveying and titling of the land is finalised.", "", null], ["**8.7**", "**Irregular allocation of Land by District Land Boards** **(DLB)** Regulation 23 (1) of the Land Regulations, 2004 on procedure in connection with allocation of land by the board requires a person to apply to the board to be allocated land in the district which is not owned by any person or authority. In addition, Regulation 23 (2) of the Land Regulations, 2004 requires the Commission to advertise the application by giving notice in a newspaper with wide circulation to draw the attention of persons likely to be affected by the application, invite any person to comment on or object to the application and thereafter determine whether the applicant should be allocated the land for which the application is made. I noted that the District Land Boards allocated/leased 3 pieces of land measuring approximately 17 hectares that it did not have control over. I further observed that the Pieces of land were allocated without advertising or drawing attention to persons likely to be affected by the applications. in lease management processes could potentially lead to loss of revenue and public land. The Accounting Officer explained that on several occasions, districts allocate Ministry land without the Ministry\u2019s knowledge. In cases where the Ministry has learnt of this unfortunate occurrence, action has been taken, mainly to cancel titles issued in error. \uf0b7 \uf0b7 Irregularities", "I advised the Accounting Officer to ensure that all titles under the control of DLB bear the entity\u2019s name as user/beneficiary of the Land."]], "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], "page": 29, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "insufficient budget provisions, lack of criteria to guide payments, and lack of registers, among others. Based on the severity of the above risks, the OAG selected court awards and compensation as a focus area for the audit of selected entities for the financial year 2021/2022. The audit focused on the following area: \n(1) Adequacy of the budget provision \n(2) \nExistence of criteria to guide settlement (3) Timeliness in settlement of cases \n(4) Records management \n(5) Any irregularities \nFrom the procedures undertaken, I noted the following; \n9.1", "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}, [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}], [{"headings_0": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 24, "level": 3}}]], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}, {"headings_1": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for the government debt and any other financial liabilities for the financial year to which the annual budget relates. \nI observed that MAAIF did not provide an adequate budgetary provision for settlement of liabilities relating to court awards and compensations as at 30 th June 2021 by UGX.0.5Bn as shown in the table below", "metadata": {"headings": [{"headings_0": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}, {"headings_1": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}, [{"headings_0": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}, {"headings_1": {"content": "8.0 Management of Public Land", "page": 26, "level": 3}}]], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table showing Budgets for outstanding court awards and compensations", "metadata": {"headings": [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["549,272,513", "0", "549,272,513"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Outstanding balance as at 30 th June 2021 (UGX)", "Budget 2021/2022 (UGX) for FY", "Variance (UGX)"], "type": "table"}}, {"content": "Failure to budget for settlement of liabilities results in delayed settlement and further accumulation of interest on the outstanding debt. \nThe Accounting Officer explained that management had contacted Ministry of Justice & Constitutional Affairs for information regarding MAAIF court cases to facilitate proper budgeting. \n(certificate of orders), Human rights violation cases, public interest cases, and high- interest rate cases, among others. \nWithout a clear criterion for settlement of these court awards, there is a risk that compensations will be made in a haphazard manner and may lead to further wastage of resources. \nThe Accounting Officer explained that overtime, court cases have been brought against MAAIF and judgements issued, however most of this information is not timely relayed to the Ministry hence, the inability of the Ministry to quantify the cumulative totals of the court awards for budgeting purposes. He also gave assurance that the Ministry is engaging AG\u2019s office for details for purposes of budgeting for the same and after quantification of the court award obligations, and subsequently budgeting for the same, then guidelines for payment shall be developed in consultation with MFPED. \nI advised the Accounting Officer to fast track development of formal guidelines to streamline the management and settlement of court awards and compensations. \n9.3", "metadata": {"headings": [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}, [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}], [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}], [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}], [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}], [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}], [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 30, "level": 8}}]], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "metadata": {"headings": [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}, {"headings_1": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}], "page": 31, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "cases as at 30 th June 2022 \nThe legal maxim that Justice delayed is Justice denied means that if legal redress is available for a party that has suffered some injury, but is not forthcoming in a timely manner, it is effectively the same as having no redress at all. \nI reviewed three (3) cases where awards and compensations had been granted. Two cases had taken between 0- 4years without being settled as at 30 th June 2022 while in one of the cases details were not availed making it difficult to determine the delay. \nDelays to compensate affected parties results in further accumulation of interest, and denies the timely delivery of Justice. In the case of MAAIF a total of UGX.10.72Bn accrued as interest due to delayed payments. Details are in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}, {"headings_1": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}, [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}, {"headings_1": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}], [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}, {"headings_1": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}], [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}, {"headings_1": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 30, "level": 2}}]], "page": 31, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table Showing interest accrued on unpaid awarded compensations", "metadata": {"headings": [{"headings_0": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}, {"headings_1": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}], "page": 31, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["**1**", "Civil suit No. 322 of 1994", "Namuyanja Olivia and Others Versus Attorney General", "25 th April 2019", "280,000,000", "33,600,000 as at 21 st August 2021", "313,602,042"], ["**2**", "Civil Suit NO.047 of 2014:", "Ambitious Construction Limited Attorney General. co. Versus", "12 th Decembe r 2019", "69,224,171", "138,448,342", "207,672,513"], ["", "", "**Total**", "", "", "**172,048,342**", "**521,274,555**"]], "metadata": {"headings": [{"headings_0": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}, {"headings_1": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}], "page": 31, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["S.N", "Case Referenc e", "Details", "Date of Decision", "Awarded amount(UG X)", "Interest accrued (UGX)", "Total amount (UGX)"], "type": "table"}}, {"content": "9.4", "metadata": {"headings": [{"headings_0": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}, {"headings_1": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Failure to develop and maintain a detailed Register of Cases", "metadata": {"headings": [{"headings_0": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 32, "level": 3}}, {"headings_1": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Chapter 8 (8.1) of Guidelines for the Management of Contingent Liabilities provides that the government entities shall provide the ministry of Justice and MOFPED semi- annually with information about court cases detailing the date, name of entity claim is lodged against, name of the plaintiff, name of the defender, category of claim, whether a claim is quantifiable or non-quantifiable, stage of the court process. In addition, the entity should maintain a central data source of all case-related information. \nI observed that MAAIF did not maintain a comprehensive register or record of cases showing the case file number, details of the plaintiff, category of claims, the status of the claim (quantifiable/non-quantifiable), stage of the court process, responsible officer, legal representation and likely outcome among others and as such the entity could not make submissions to MoFPED and MoJCA as required. \nAbsence of a complete/credible data source may result in the Ministry making decisions based on inconsistent, incomplete or inaccurate information and may affect the tracking, recording or reporting and management of court cases. \nThe Accounting Officer explained that once they get the required information from MJCA, a comprehensive register will be put in place.", "metadata": {"headings": [{"headings_0": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 32, "level": 3}}, {"headings_1": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}, [{"headings_0": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 32, "level": 3}}, {"headings_1": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}], [{"headings_0": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 32, "level": 3}}, {"headings_1": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}], [{"headings_0": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 32, "level": 3}}, {"headings_1": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 31, "level": 3}}]], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "The Accounting Officer was advised to forthwith liaise with MoJCA and be availed the required information.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "10.0 Understaffing in the Core/Mandate Departments", "metadata": {"headings": [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "A review of the Ministry\u2019s staff establishment revealed that out of 945 approved positions, only 652 was filled and the rest of the positions (293) were still vacant representing 31% staffing gap. Notably, it was observed that the core departments are significantly understaffed with the crop resources directorate at 37% level of unfilled positions, animal directorate 42%, Fisheries directorate 38% whereas other non-core departments such as finance and administration is relatively staffed with a 13% shortage. Refer to the table below;", "metadata": {"headings": [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**1**", "Directorate of Animal resources", "207", "120", "87", "42%"], ["**2**", "Directorate of Crop resources", "156", "98", "58", "37%"], ["**3**", "Directorate of Fisheries", "122", "76", "46", "38%"], ["**4**", "Directorate of Agricultural Extension Service", "43", "30", "13", "30%"], ["**5**", "Department of agriculture infrastructure and mechanization", "39", "28", "11", "28%"], ["**6**", "Fisheries training institute", "63", "40", "23", "37%"], ["**7**", "Bukalasa agricultural college", "120", "103", "17", "14%"], ["**8**", "National Farmers Leadership Centre", "49", "30", "19", "39%"], ["**9**", "Finance and Administration", "146", "127", "19", "13%"], ["", "**Total**", "**945**", "**652**", "**293**", "**31%**"]], "metadata": {"headings": [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["S/N", "Directorate/department", "Approved", "Filled", "Vacant", "Percentage"], "type": "table"}}, {"content": "I observed a number of unfilled key positions such as Directors, Commissioners, Assistant Commissioners and Principals in these key and core Directorates. \nThe high level of staffing gaps leads to work overload on the existing staff and also negatively impacts on the Ministry\u2019s capacity to effectively deliver its mandate. It further impacts negatively on service delivery. \nManagement explained that the staffing position of the Ministry has since improved following the appointment of 32 new staff and promotion of 8 staff from June 2022 to- date and all the critical vacancies have been submitted to PSC for filling. They also noted the challenge of wage shortfall which makes them unable to recruit more staff. \nThe Accounting Officer was advised to liaise with the Ministry of Public Service and Ministry of Finance Planning and Economic Development to ensure that the staffing gaps are addressed.", "metadata": {"headings": [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}, [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}]], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "11.0 Management of Pension and Gratuity", "metadata": {"headings": [{"headings_0": {"content": "11.0 Management of Pension and Gratuity", "page": 33, "level": 3}}, {"headings_1": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Government of Uganda (GOU) has over the years implemented a number of reforms and guidelines aimed at streamlining the management of pension and gratuity within the civil service. Despite these reforms, government still faces a number of challenges in the management of pension and gratuity such as; shortfalls in pension payments due to lack of sufficient budgets, delayed processing of pension benefits, non/delayed payment of retired officers even when their pension files had been approved and payment files uploaded on the IPPS/IFMS interface, and use of wage balances to pay off residual pension arrears without obtaining clearance from Permanent Secretary and Secretary to the Treasury (PSST) among others. \nI undertook an audit of the management of pension and gratuity in MAAIF and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "11.0 Management of Pension and Gratuity", "page": 33, "level": 3}}, {"headings_1": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}, [{"headings_0": {"content": "11.0 Management of Pension and Gratuity", "page": 33, "level": 3}}, {"headings_1": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 32, "level": 3}}]], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "11.1 Failure to budget for Pension arrears", "metadata": {"headings": [{"headings_0": {"content": "11.1 Failure to budget for Pension arrears", "page": 33, "level": 3}}, {"headings_1": {"content": "11.0 Management of Pension and Gratuity", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Guideline 53 of the Budget Execution Circular for the FY 2021/2022 holds Accounting Officers responsible for budgeting, management and payments of salaries, wages, pension and gratuity under their votes to ensure that all Public Servants and Pensioners are paid by the 28 th day of every month in line with Government Policy. \nA review of the entity\u2019s annual budgets and work plans revealed that the entity had no budget for settlement of pension arrears for the year under review. Despite this the entity went ahead and paid out UGX.0.223Bn in relation to settlement of pension arrears. \nThe funds used to settle these pension arrears were diverted from the current year\u2019s pension budget lines resulting into accumulation of more pension arrears. \nI advised the Accounting Officer to provide appropriate and adequate budget for Pension arrears in line with the budget execution circulars. \n11.2", "metadata": {"headings": [{"headings_0": {"content": "11.1 Failure to budget for Pension arrears", "page": 33, "level": 3}}, {"headings_1": {"content": "11.0 Management of Pension and Gratuity", "page": 33, "level": 3}}, [{"headings_0": {"content": "11.1 Failure to budget for Pension arrears", "page": 33, "level": 3}}, {"headings_1": {"content": "11.0 Management of Pension and Gratuity", "page": 33, "level": 3}}], [{"headings_0": {"content": "11.1 Failure to budget for Pension arrears", "page": 33, "level": 3}}, {"headings_1": {"content": "11.0 Management of Pension and Gratuity", "page": 33, "level": 3}}]], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Delayed access of Pensioners to the Pension Payroll", "metadata": {"headings": [{"headings_0": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}, {"headings_1": {"content": "11.1 Failure to budget for Pension arrears", "page": 33, "level": 3}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted. \nI noted that out of the eleven (11) staff that retired during the year under review, two (2) pensioners delayed to access the pension payroll. The average delay was more than one hundred and sixty-three (163) days as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}, {"headings_1": {"content": "11.1 Failure to budget for Pension arrears", "page": 33, "level": 3}}, [{"headings_0": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}, {"headings_1": {"content": "11.1 Failure to budget for Pension arrears", "page": 33, "level": 3}}]], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Table showing timeliness of access to Pension payroll", "metadata": {"headings": [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["**1.**", "57567", "Albert Stephen Muwaya", "16/08/2021", "Mar-22", "211"], ["**2.**", "57664", "Godfrey Sunday", "23/04/2022", "Yet to access", "114 (by end of Aug 2022)"], ["", "**Total**", "", "", "", "**325**"], ["", "**Average**", "", "", "", "**162.50**"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["NO", "Employee ID", "Employee Name", "Retirement date/death date (A)", "Month payroll was accessed (B)", "Time taken (days) to access the payroll C=(B-A)"], "type": "table"}}, {"content": "Delayed access to the pension payroll denies retirees their pension and also may result in unspent pension funds and accumulation of pension arrears. \nThe Accounting Officer explained that the case for delayed access to the pension payroll in respect to Albert Stephen Muwaya was as a result of loss of National ID which is a requirement for verification before accessing the pension payroll, in line with Establishment Notice No.5 of 2019 and the administrators of the estate of the late Godfrey Sunday had not furnished the Ministry with relevant documents like letters of administration, estate bank account to facilitate processing of survivor benefits. \nI advised the Accounting Officer to ensure adequate sensitisation of retirees is undertaken during the six months prior to the mandatory retirement date to enable them avail the requisite documentation. Dependants for the deceased should also be informed immediately on demise of their family members of the requisite documentation to facilitate timely access to pension and gratuity entitlements. \nreports, the payroll payment file amounts were verified as the most accurate and relied on for processing of pension payments. \nUnreconciled Pension payroll register and pension interface file expose the entity to risks of underpayment of pension and gratuity which may deny beneficiaries their benefits and results in accumulation of arrears which is irregular. \nManagement explained that they had also noted the different amounts between those indicated on the payroll register reports and payroll payment files. \nI advised the Accounting Officer to undertake a comprehensive clean-up of the payroll register and reconcile pensioner\u2019s entitlements.", "metadata": {"headings": [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}, [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}], [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}], [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}], [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}], [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}], [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 34, "level": 3}}]], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "11.4 Payment of unverified residual pension arrears", "metadata": {"headings": [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}], "page": 35, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Guideline 62 of the Budget Execution Circular for the FYR 2021/2022 required Accounting Officers to submit pension and gratuity arrears to MOFPED before 15 th March 2021 for verification. The PS/ST further informed Accounting Officers that funds to clear the arrears would be released in respective votes in the first quarter of FYR 2021/2022 with a detailed schedule of claimants. \nIt was however observed that out of the 43 pensioners with residual arrears, only two (2) pensioners were verified by MoFPED for payment. I noted that MAAIF went ahead and paid UGX.0.265Bn as residual arrears to forty-one (41) staff/pensioners who had not been verified and therefore not part of the schedule provided by MoFPED. \nThere is a risk that this may lead to overstatement of domestic arrears paid during the year and mischarge/diversion of funds from other expenditure lines. \nThe Accounting Officer explained that following the failure by some pensioners to submit life certificates, there were unspent pension funds which if not spent would return to the treasury and these funds were utilized to pay arrears for new pensioners that had been approved to access payroll. \nI advised the Accounting Officer to always adhere to the guidance and regulations regarding payment of pension residual arrears.", "metadata": {"headings": [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}, [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}], [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 34, "level": 2}}]], "page": 35, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "12.1 Incomplete Project Approvals", "metadata": {"headings": [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Paragraph 43 of the Budget Execution Circular 2020/2021 required that new projects that were given conditional approvals and issued codes to enable them access the budget for financial year 2020/2021 due to their strategic nature and finalization of negotiations for external financing to fast track the completion of relevant approval stages in line with Public Investment Management System (PIMS) framework. \nI observed that the Development of Sustainable cashew nut Value chain in Uganda Project did not complete the mandatory approval stages. Although the project start date was 01/07/2020 with an end date of 30/06/2025; management only developed the concept note and never undertook other required activities to complete the approval stage. \nFor instance, the requirement to prepare a project profile which demonstrates the key results to be delivered by the project and how these results shall be measured, the requirement to undertake a prefeasibility study which demonstrates whether all alternative interventions have been evaluated and the requirement to undertake a detailed feasibility study for the option that contributes greatest to the economy were yet to be undertaken halfway into project implementation. \nThere is a risk that this Project is irregularly being implemented by the Ministry and is not well aligned to the Public Investment Plan. \nManagement explained that the funding of the Project is ringed fenced for seedlings procurement and the completion of the Cashew Nut Development Project process was affected by lack of funding to conduct Pre-feasibility and Feasibility studies. \nI advised the Accounting Officer to review the viability of the project and if found feasible, liaise with MoFPED for funding. \n12.2", "metadata": {"headings": [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}, [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}], [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}], [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}], [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}], [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}], [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 35, "level": 3}}]], "page": 36, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Failure to Achieve Project Objective despite availability of Funds", "metadata": {"headings": [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "During the year under review, Management planned to spend UGX.2Bn on several Project activities out of which UGX.1.955Bn was released.", "metadata": {"headings": [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**224006**", "Agricultural supplies", "1,750", "1,750", "333", "1,417", "Unspent balanced returned to the consolidated fund"]], "metadata": {"headings": [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Account", "Account Type", "Revised Budget (\u2018000,000)", "Releases (\u2018000,000)", "Payment (\u2018000,000)", "Unspent (\u2018000,000)", "Remarks"], "type": "table"}}, {"content": [["", "at year end.", null, null, null, null, null], ["**227001**", "Travel Inland", "200", "160", "160", "-", "Funds spent on and of the sensitizing farmers, training trainers for March-June planting season although there was no distribution of seedlings made for the period \u2013 wasteful expenditure"], ["**227004**", "Fuel, Lubricants and Oils", "50", "45", "45", "-", null], ["**Total**", "", "**2,000**", "**1,955**", "**538**", "**1,417**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}], "page": 37, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Account", "Account Type", "Revised Budget (\u2018000,000)", "Releases (\u2018000,000)", "Payment (\u2018000,000)", "Unspent (\u2018000,000)", "Remarks"], "type": "table"}}, {"content": "Failure to absorb funds negates the purpose for which these funds were availed and negatively affects the achievement of the Project targeted objectives. \nManagement explained that the procurement process commenced in good time to bring the cashew nursery farmers on board but by the time the procurement process was finalised it was past the planting season and unfortunately, this fell at the end of FY and as such funds had to be returned to the Consolidated Fund. \nI advised the Accounting Officer to look into the procurement processes with a view to ensuring timely procurements in order for the project to achieve the deliverables.", "metadata": {"headings": [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}, [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}], [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 36, "level": 3}}]], "page": 37, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "13.0 Asset Management Structure at the Ministry 13.1 Poor State of Ministry Stores", "metadata": {"headings": [{"headings_0": {"content": "13.0 Asset Management Structure at the Ministry 13.1 Poor State of Ministry Stores", "page": 37, "level": 3}}, {"headings_1": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}], "page": 37, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Physical inspection of the Ministry stores at MAAIF headquarters and Wandegeya revealed the following weaknesses in stores management;", "metadata": {"headings": [{"headings_0": {"content": "13.0 Asset Management Structure at the Ministry 13.1 Poor State of Ministry Stores", "page": 37, "level": 3}}, {"headings_1": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}], "page": 37, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "- I observed that, due to lack of storage racks/shelves and holders, arrangement of items in all the stores was disorganized and as a result; several materials whether new, expired/obsolete/damaged such as agricultural supplies, stationery, furniture, computers, tyres and expired chemicals were mixed up, and or piled up and littered in the stores, along the corridors and on the ground.\n- Combustible/flammable items such as chemicals were mixed up with items like stationery, old and new furniture and old and new tyres posing a high risk of fire outbreak. In this regard, the stores at MAAIF headquarters had no firefighting equipment, whereas the fire extinguisher at Wandegeya stores expired in 2021.\n- I observed that all the store rooms have poor or insufficient lighting with stores personnel continually improvising with mobile phone torches to ease visibility \u2013 several store room sections at MAAIF headquarters and Wandegeya had no lighting and can only be accessed with torches.\n- A leaking roof was also observed in Wandegeya stores which could damage the inventory in stores.\n- Given that all the burnt items were left intact pending investigations, a large section of the burnt stores in Wandegeya oozes a variety of mixed up hazardous chemicals into the compound.", "metadata": {"headings": [{"headings_0": {"content": "13.0 Asset Management Structure at the Ministry 13.1 Poor State of Ministry Stores", "page": 37, "level": 3}}, {"headings_1": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}], "page": 37, "document_name": "MAAIF Report of Auditor General 2022", "type": "list"}}, {"content": "There is a risk that this could cause serious health effects on the staffs and the populace in the area. Refer to the inspection pictures below for details;", "metadata": {"headings": [{"headings_0": {"content": "13.0 Asset Management Structure at the Ministry 13.1 Poor State of Ministry Stores", "page": 37, "level": 3}}, {"headings_1": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 36, "level": 3}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Pictorial view of the Stores at the MAAIF Headquarters -Entebbe", "metadata": {"headings": [{"headings_0": {"content": "Pictorial view of the Stores at the MAAIF Headquarters -Entebbe", "page": 38, "level": 5}}, {"headings_1": {"content": "13.0 Asset Management Structure at the Ministry 13.1 Poor State of Ministry Stores", "page": 37, "level": 3}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "A make shift stores facility(metallic container) with several mixed up items piled on the floor", "metadata": {"headings": [{"headings_0": {"content": "A make shift stores facility(metallic container) with several mixed up items piled on the floor", "page": 38, "level": 5}}, {"headings_1": {"content": "Pictorial view of the Stores at the MAAIF Headquarters -Entebbe", "page": 38, "level": 5}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "metadata": {"headings": [{"headings_0": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}, {"headings_1": {"content": "A make shift stores facility(metallic container) with several mixed up items piled on the floor", "page": 38, "level": 5}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "shelves/racks", "metadata": {"headings": [{"headings_0": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}, {"headings_1": {"content": "A make shift stores facility(metallic container) with several mixed up items piled on the floor", "page": 38, "level": 5}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "metadata": {"headings": [{"headings_0": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}, {"headings_1": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "ar \nA Section of burnt down stores yet to be restored. The structure discharges hazardous chemical wastes \nA section of the upper storage facility with poor lighting; stock of stores withheld for more than two years Large stock of Eprinomectin 5Mg Acaricide purchase but not issued out to farmers \n35 \nThe above anomalies on the status of the stores were attributed to laxity in management of stores. In the current state, there is a risk that more stocks could get damaged/destroyed due to poor storage. \nThe Accounting Officer promised to prioritize improvement in management of the Ministry stores. \nI advised the Accounting Officer to ensure that the above shortcomings are addressed in the shortest time possible as a way of improving on the management of the Ministry stores and also to minimize on the potential health and financial risks. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}, {"headings_1": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}, [{"headings_0": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}, {"headings_1": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}], [{"headings_0": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}, {"headings_1": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}], [{"headings_0": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}, {"headings_1": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}], [{"headings_0": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}, {"headings_1": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 38, "level": 5}}]], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}, {"headings_1": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}], "page": 39, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": "20 th December 2022", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}, {"headings_1": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 38, "level": 5}}], "page": 39, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], "page": 40, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["**Fully Implemented Out-puts**", null, null, null, null, "**Partially Implemented Out-Puts**", null, null, null, null, null, null, "**Out-puts not Implemented at all**", null, null, null, null], ["**N o.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Tot al No acti viti es**", "**of** **Numbe** **r** fully implem ented activiti es**", "**No.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Tot al No act ivit ies**", "**Num ber of fully impl eme nted activ ities**", "**No of partial ly imple mente d activiti es**", "**No of activiti es that were not implem ented**", "**N o.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Total No activi ties**", "**fully** **Number of impleme nted activities**"], ["1", "3: production technology promotion Crop", "695,153", "1", "1", "1", "Output: 05 Vector and disease control measures", "19,136,328", "5", "4", "1", "0", "1", "Purchase Motor and 75: of Vehicles Other Transport Equipment", "200,000", "1", "0"], ["2", "5: nutrition security Food and", "151,564", "2", "2", "2", "5: Creating and Enabling environment for Agriculture", "6,762,943", "5", "4", "1", "0", "2", "7: Promotion of Production & Productivity of priority commodities", "537,670", "1", "0"], ["3", "Agricultural co- 3: extension ordination strengthened", "603,771", "3", "3", "3", "7: Promotion of Production & Productivity of priority commodities", "620,019", "1", "0", "1", "0", "", "", "", "", ""], ["4", "5: Provision of Value Addition extension services", "1,651,499", "3", "3", "4", "7: Promotion of priority animal products and productivity", "939,677", "4", "3", "1", "0", "", "", "", "", ""], ["5", "4: Promotion of sustainable fisheries", "525,594", "3", "3", "5", "4: Promotion of sustainable fisheries", "2,329,869", "5", "4", "1", "0", "", "", "", "", ""], ["6", "4: Promotion of sustainable fisheries", "594,118", "3", "3", "6", "6: Improved market access for livestock", "436,114", "3", "1", "2", "0", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], "page": 40, "document_name": "MAAIF Report of Auditor General 2022", "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", "column_12", "column_13", "column_14", "column_15", "column_16"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], "page": 40, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**Fully Implemented Out-puts**", null, null, null, null, "**Partially Implemented Out-Puts**", null, null, null, null, null, null, "**Out-puts not Implemented at all**", null, null, null, null], ["**N o.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Tot al No acti viti es**", "**of** **Numbe** **r** fully implem ented activiti es**", "**No.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Tot al No act ivit ies**", "**Num ber of fully impl eme nted activ ities**", "**No of partial ly imple mente d activiti es**", "**No of activiti es that were not implem ented**", "**N o.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Total No activi ties**", "**fully** **Number of impleme nted activities**"], ["and livestock products", "", "", "", "", "", "", "", "", "", "", null, null, null, null, null, null], ["7", "4: Promotion of sustainable fisheries", "680,180", "3", "3", "7", "83: Fisheries Infrastructure Construction", "649,504", "2", "1", "0", "1", "", "", "", "", ""], ["8", "3: Crop production technology promotion", "500,000", "1", "1", "8", "80: Livestock Infrastructure Construction", "480,000", "4", "2", "2", "0", "", "", "", "", ""], ["9", "71: Acquisition of Land by Government", "4,097,000", "1", "1", "9", "Creating and Enabling environment for Agriculture 5:", "170,000", "2", "1", "1", "0", "", "", "", "", ""], ["10", "along 2: Quality Assurance systems the value chain", "1,783,594", "3", "3", "10", "Support for Agricultural Training Institutions 53:", "350,000", "1", "0", "1", "0", "", "", "", "", ""], ["11", "5: Vector and disease control measures", "4,582,594", "3", "3", "", "**Total**", "**31,874,455**", "**32**", "**20**", "**11**", "**1**", "", "", "", "", ""], ["12", "9: Vector and disease control in priority animal commodities", "3,657,244", "5", "5", "", "", "", "", "", "", "", "", "", "", "", ""], ["13", "55: Transfer to Uganda Veterinary Board", "250,000", "2", "2", "", "", "", "", "", "", "", "", "", "", "", ""], ["14", "2: Fisheries Quality Assurance and standards", "1,000,000", "2", "2", "", "", "", "", "", "", "", "", "", "", "", ""], ["15", "4: Promotion of", "345,000", "3", "3", "", "", "", "", "", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], "page": 41, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Fully Implemented Out-puts", "None", "None", "None", "None", "Partially Implemented Out-Puts", "None", "None", "None", "None", "None", "None", "Out-puts not Implemented at all", "None", "None", "None", "None"], "type": "table"}}, {"content": "38", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], "page": 41, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["**Fully Implemented Out-puts**", null, null, null, null, "**Partially Implemented Out-Puts**", null, null, null, null, null, null, "**Out-puts not Implemented at all**", null, null, null, null], ["**N o.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Tot al No acti viti es**", "**of** **Numbe** **r** fully implem ented activiti es**", "**No.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Tot al No act ivit ies**", "**Num ber of fully impl eme nted activ ities**", "**No of partial ly imple mente d activiti es**", "**No of activiti es that were not implem ented**", "**N o.**", "**Out-put**", "**Total Out- put expenditur e** **UGX \u2018000\u201d**", "**Total No activi ties**", "**fully** **Number of impleme nted activities**"], ["sustainable fisheries", "", "", "", "", "", "", "", "", "", "", "", "", "", "", "", null], ["16", "83: Fisheries Infrastructure Construction", "537,500", "1", "1", "", "", "", "", "", "", "", "", "", "", "", ""], ["17", "72: Government Buildings and Administrative Infrastructure", "400,000", "4", "4", "", "", "", "", "", "", "", "", "", "", "", ""], ["18", "52: Farmers Leadership Centre National", "1,091,956", "6", "6", "", "", "", "", "", "", "", "", "", "", "", ""], ["", "**Totals**", "**23,146,76 7**", "**49**", "**49**", "", "", "", "", "", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 39, "level": 3}}], "page": 42, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Fully Implemented Out-puts", "None", "None", "None", "None", "Partially Implemented Out-Puts", "None", "None", "None", "None", "None", "None", "Out-puts not Implemented at all", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix II: Mischarges/Diversion of Funds", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 42, "document_name": "MAAIF Report of Auditor General 2022", "type": "heading"}}, {"content": [["D295/01/22", "Lpo.No.7405- Procurement Of A Printer.", "4,194,915", "221001", "Advertising and Public Relations", "221008", "Computer supplies and Information Technology (IT) Services"], ["R279/02/22", "Construction Of A Demonstration Fish Farming Site In Serere Zardi", "3,000,000", "221001", "Advertising and Public Relations", "281504", "Monitoring, supervision & appraisal of capital works"], ["R280/02/22", "Construction Of A Demonstration Fish Farming Site In Serere Zardi", "3,270,000", "221001", "Advertising and Public Relations", "281504", "Monitoring, supervision & appraisal of capital works"], ["D772/06/22", "To Carry Out Monitoring Activity Of The Implementation Of The Labour Saving Technology Project In Selected District.", "4,011,000", "221001", "Advertising and Public Relations", "281504", "Monitoring, supervision & appraisal of capital works"], ["D771/06/22", "To Carry Out Monitoring Activity Of The Implementation Of The Labour Saving Technology Project In Selected District.", "4,000,000", "221001", "Advertising and Public Relations", "281504", "Monitoring, supervision & appraisal of capital works"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 42, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "39", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 42, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["D39/10/21", "Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations", "3,481,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D27/10/21", "Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations", "3,240,500", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D38/10/21", "Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations", "3,000,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 43, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": [["D39/10/21", "Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations", "3,481,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D27/10/21", "Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations", "3,240,500", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D38/10/21", "Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations", "3,000,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D28/10/21", "Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations", "3,240,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["R147/05/22", "Facilitate Field Assessment Of Mitsobishi Sugar Estate In Kween District", "4,425,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D543/06/22", "Facilitate Tsetse Survey In Hoima, Bulisa And Masind Districts", "3,407,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D544/06/22", "Facilitate Tsetse Survey In Hoima, Bulisa And Masind Districts", "3,107,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D798/06/22.", "Facilitation Review Of Project Activitie In Karamoja.", "4,850,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D799 /06/22.", "Facilitation Review Of Project Activities.", "4,900,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D799./06/22", "Facilitation Review Of Project Activities.", "4,900,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1157/06/22.", "Participate In The Field Days Under Naro-Naccri Technology Adoption Demonstrations In Rice And Maize Growing Districts Of Gulu, Oyam, Pader And Masindi Districts.", "3,564,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1495/06/22", "Profiling And Identifying Small And Medium Enterprises Sme In Agriculture Section In Areas Of Central, Eastern, Western And Northern Uganda.", "4,260,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1493/06/22", "Profiling And Identifying Small And Medium Enterprises Sme In Agriculture Section In Areas Of Central, Eastern, Western And Northern Uganda.", "4,260,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1494/06/22", "Profiling And Identifying Small And Medium Enterprises Sme In Agriculture Section In Areas Of Central, Eastern, Western And Northern Uganda.", "4,260,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1492/06/22", "Profiling And Identifying Small And Medium Enterprises Sme In Agriculture Section In Areas Of Central, Eastern, Western And Northern Uganda.", "4,260,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1194/06/22.", "To Facilitate Annual Inspection Of Hmh Bow Commercial Broiler Farms In Nakaseke District", "3,448,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 43, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "40", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 43, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["D1193/06/22.", "To Facilitate Annual Inspection Of Sr.Afro Chicks Farmers In Nakaseke District.", "3,613,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1187/06/22.", "To Facilitate Monitoring And Supervision Of Border Post Inspection And Certification.", "3,025,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1189/06/22.", "To Monitor Complian To Animal Movement Control In Districts Where Non Compliance Has Been Suspected.", "4,025,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 44, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": [["D1193/06/22.", "To Facilitate Annual Inspection Of Sr.Afro Chicks Farmers In Nakaseke District.", "3,613,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1187/06/22.", "To Facilitate Monitoring And Supervision Of Border Post Inspection And Certification.", "3,025,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1189/06/22.", "To Monitor Complian To Animal Movement Control In Districts Where Non Compliance Has Been Suspected.", "4,025,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1301/06/22.", "To Monitor Compliance To Animal Movement Control In District Where Non Compliance Has Been Suspected.", "3,800,000", "221001", "Advertising and Public Relations", "227001", "Travel inland"], ["D1019/06/22", "Stakeholder Engagements For Rolling Out E-Diary For Agricultural Extension Officers In Dlgs Of Masaka Kalungu Mpigi Rakai Kyotera", "4,487,900", "221001", "Advertising and Public Relations", "221002", "Workshops and Seminars"], ["D1017/06/22", "Stakeholder Engagements For Rolling Out E-Diary For Agricultural Extension Officers In Dlgs Of Masaka Kalungu Mpigirakai Kyotera", "4,800,000", "221001", "Advertising and Public Relations", "221002", "Workshops and Seminars"], ["D1018/06/22", "Stakeholder Engagements For Rolling Out E-Diary For Agricultural Extension Officers In Dlgs Of Masaka Kalungu Mpigirakai Kyotera", "3,720,000", "221001", "Advertising and Public Relations", "221002", "Workshops and Seminars"], ["D100/09/21", "Purchase Of Cleaning Materialsin The Office Of The Ps-Maaif.", "4,300,000", "211103", "Allowances", "224004", "Cleaning and Sanitation"], ["R26/12/21", "Advance To Procure Internet Data", "3,000,000", "211103", "Allowances", "222003", "Information and communications technology (ICT)"], ["D233/11/21", "Clogged Sewage System Of The Toilets Housed In The Office Block Housing Human Resource And Internal Audit Staff.", "4,600,000", "211103", "Allowances", "228001", "Maintenance -Civil"], ["D232/11/21", "Clogged Sewage System Of The Toilets Housed In The Office Block Housing Human Resource And Internal Audit Staff.", "4,600,000", "211103", "Allowances", "228001", "Maintenance -Civil"], ["D197/01/22", "Advance To Purchase Silkworm Rearing Equipment Materials At The Nsc, Kawanda.", "4,130,000", "211103", "Allowances", "314201", "Materials and Supplies"], ["D248/01/22", "Supervision And Technical Backstopping Of The Ongoing Construction Of Community Level Storage Facilities In The Districts (Rakayi, Kyotera, Lwengo", "3,965,000", "211103", "Allowances", "281504", "Monitoring, supervision & appraisal of capital works"], ["D623/01/22", "To Monitor The Activities Of The Project On Improving Access And Use Of Agriculture Equipment Throug Labour Saving Technologies In The Districts Of Butambala, Kalungu, Gomba And Mpigi, Lyantonde, Kyotera And Mbarara.", "4,414,000", "211103", "Allowances", "281504", "Monitoring, supervision & appraisal of capital works"], ["D630/01/22", "To Monitor The Activities Of The Project On Improving Access And Use Of Agriculture Equipment Throug Labour Saving Technologies In The Districts", "3,600,000", "211103", "Allowances", "281504", "Monitoring, supervision & appraisal of capital works"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 44, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "41", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 44, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Of Butambala, Kalungu, Gomba And Mpigi, Lyantonde, Kyotera And Mbarara.", "", "", "", "", "", null], ["D55/10/21", "To Carry Out Monitoring Activity Of The Implementation Of The Labour Saving Technology Project In Selected District.", "4,560,000", "211103", "Allowances", "281504", "Monitoring, supervision & appraisal of capital works"], ["D479/12/21", "Lpo No. 7380 - Procurement Of Printing Services", "69,450,000", "211103", "Allowances", "221011", "Printing, Stationery, Photocopying and Binding"], ["D479/12/21", "Lpo No. 7380 - Procurement Of Printing Services", "12,501,000", "211103", "Allowances", "221011", "Printing, Stationery, Photocopying and Binding"], ["D29/09/21", "To Print Hand Over Reports, Briefs And Video Coverage.", "5,312,000", "211103", "Allowances", "221011", "Printing, Stationery, Photocopying and Binding"], ["D351/03/22", "Facilitation For Hon. Mosa Travel Tothe Republic Of Burundi", "9,000,000", "211103", "Allowances", "227002", "Travel Abroad"], ["D173/09/21", "Facilitation For Travel To Attend An Agribusiness Symposium And Expo", "7,729,200", "211103", "Allowances", "227002", "Travel Abroad"], ["D170/09/21", "Facilitation For Travel To Attend An Agribusiness Symposium And Expo", "7,297,200", "211103", "Allowances", "227002", "Travel Abroad"], ["D732/03/22", "Facilitation To Travel Abroad, Accra, Ghana To Attend To 7Th Meeting Of Oacps Ministers In Charge Of Fisheries And Aquaculture", "3,686,000", "211103", "Allowances", "227002", "Travel Abroad"], ["D352/03/22.", "Facilitation To Travel To Nairobi Kenya To Attend The Commemoration Of The Au-Ibar 70Th Anniversary And The 10Th Anniversary Of Rinderpest Eradication In Africa.", "13,204,800", "211103", "Allowances", "227002", "Travel Abroad"], ["D353/03/22.", "Facilitation To Travel To Nairobi Kenya To Attend The Commemoration Of The Au-Ibar 70Th Anniversary And The 10Th Annivesary Of Rinderpest Eradication In Africa.", "7,131,600", "211103", "Allowances", "227002", "Travel Abroad"], ["D483/09/21", "(For Vaccinators)Funds To Facilitate World Rabies Day Celebrations In Arua District", "5,000,000", "211103", "Allowances", "221009", "Welfare and Entertainment"], ["D96/10/21", "(Meals &Refreshments)Funds To Facilitate Interview Process", "3,400,000", "211103", "Allowances", "221009", "Welfare and Entertainment"], ["R19/11/21", "Advance To Cater For Office Welfarefor Q1.", "3,000,000", "211103", "Allowances", "221009", "Welfare and Entertainment"], ["R24/12/21", "Facilitation For The Handover Ceremony Of The Desert Loucust Support To Maaif", "5,100,000", "211103", "Allowances", "221009", "Welfare and Entertainment"], ["D594/01/22", "Supply Of Catering Services To The Ministry.", "6,779,660", "211103", "Allowances", "221009", "Welfare and Entertainment"], ["R215/01/22", "Facilitation For Aretreat With Members Of Agricultural Committee To Validate The Fisheries And Aquaculture Bill.", "4,200,000", "211103", "Allowances", "221002", "Workshops and Seminars"], ["R237/01/22", "Facilitation For Aretreat With Members Of Agricultural Committee To Validate The Fisheries And Aquculture Bill.", "3,960,000", "211103", "Allowances", "221002", "Workshops and Seminars"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 45, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "42", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 45, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["R235/01/22", "Facilitation For Aretreat With Members Of Agricultural Committee To Validate The Fisheries And Aquaculture Bill.", "3,960,000", "211103", "Allowances", "221002", "Workshops and Seminars"], ["D31/01/22", "To Facilitate The Profiling And Documenting Cottage Agro Industries Engaged To Support The Agro Industrialization Agenda Under The Ndp 111 In Eastern And Western Uganda.", "3,392,000", "221008", "Computer Supplies and IT Services", "227001", "Travel inland"], ["D259/02/22", "Procurement Of Consultancy Services To Carry Outa Resettlement Action Plan Implementation For Atari Irrigationschemeunderthe Pisd Project.", "27,288,000", "281503", "Engineering and Design Studies", "225001", "Consultancy services"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 46, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": [["R235/01/22", "Facilitation For Aretreat With Members Of Agricultural Committee To Validate The Fisheries And Aquaculture Bill.", "3,960,000", "211103", "Allowances", "221002", "Workshops and Seminars"], ["D31/01/22", "To Facilitate The Profiling And Documenting Cottage Agro Industries Engaged To Support The Agro Industrialization Agenda Under The Ndp 111 In Eastern And Western Uganda.", "3,392,000", "221008", "Computer Supplies and IT Services", "227001", "Travel 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Surveillance Boats And Engines", "4,100,000", "228003", "Maintenance Machinery, Equipment", "227004", "Fuel, Lubricants and Oils"], ["D1479/06/22", "Lpo 7624 Repairs On M/V 2412A", "4,170,000", "228003", "Maintenance Machinery, Equipment", "228002", "Maintenance - Vehicles"], ["D478/05/22", "Lpo No.7532 - Suplly, Delivery And Fitting Of Tyres", "14,033,898", "228003", "Maintenance Machinery, Equipment", "228002", "Maintenance - Vehicles"], ["R372/06/22", "Facilitation To Conduct Technical Supervision For The Construction Works For The Water For Agricultural Infrustructure In Rubirizi,Sheema Bushenyi And Ntungamo Districts", "3,249,000", "228003", "Maintenance Machinery, Equipment", "281504", "Monitoring, supervision & appraisal of capital works"], ["R364/06/22", "Offfice Accessories For The Department Of Mechanization And Water For Agricultural Production", "3,500,000", "228003", "Maintenance Machinery, Equipment", "221012", "Small office equipment"], ["D205/08/21", "Allowances For Bodyguards, Drives And Residential Guards For Ministers", "8,098,630", "224001", "Medical and Agricultural supply", "211103", "Allowances"], ["D207/08/21", "Allowances For Bodyguards, Drives And Residential Guards For Ministers", "10,999,392", "224001", "Medical and Agricultural supply", "211103", "Allowances"], ["D204/08/21", "Allowances For Bodyguards, Drives And Residential Guards For Ministers", "10,000,000", "224001", "Medical and Agricultural supply", "211103", "Allowances"], ["D206/08/21", "Allowances For Bodyguards, Drives And Residential Guards For Ministers", "10,549,389", "224001", "Medical and Agricultural supply", "211103", "Allowances"], ["D195/03/22.", "Development Of Data Collecting Tool For Use During Cleansing Of Acaricide Resistant Ticks", "3,630,000", "224001", "Medical and Agricultural supply", "211103", "Allowances"], ["D197/03/22", "Development Of Data Collecting Tool For Use During Cleansing Of Acaricide Resistant Ticks", "5,400,000", "224001", "Medical and Agricultural supply", "211103", "Allowances"], ["D33/07/21", "Facilitation For The Emergency Intervention Of", "4,900,000", "224001", "Medical and Agricultural", "211103", "Allowances"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 46, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "43", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 46, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Redeployment Of Animal Check Points After The Withdrae Of Ministry Security Informats For Ten Days.", "", "", "supply", "", "", null], ["D1482./06/22", "Lpo 7574 Procurement Of Printer For Livestock Disease Control Project 2", "6,355,932", "224001", "Medical and Agricultural supply", "221008", "Computer supplies and Information Technology (IT) Services"], ["D1473/06/22", "Lpo 7600 Procurement Of Power Stabilises For Naddedc", "49,576,271", "224001", "Medical and Agricultural supply", "231005", "Machinery & equipment"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 47, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": [["Redeployment Of Animal Check Points After The Withdrae Of Ministry Security Informats For Ten Days.", "", "", "supply", "", "", null], ["D1482./06/22", "Lpo 7574 Procurement Of Printer For Livestock Disease Control Project 2", "6,355,932", "224001", "Medical and Agricultural supply", "221008", "Computer supplies and Information Technology (IT) Services"], ["D1473/06/22", "Lpo 7600 Procurement Of Power Stabilises For Naddedc", "49,576,271", "224001", "Medical and Agricultural supply", "231005", "Machinery & equipment"], ["D1473/06/22", "Lpo 7600 Procurement Of Power Stabilises For Naddedc", "8,923,729", "224001", "Medical and Agricultural supply", "231005", "Machinery & equipment"], ["D748/04/22", "Facilitation For Hon Mosai To Attend The Launch Of Poultry Farming Project At Lhubiriha Town Council", "3,885,000", "224001", "Medical and Agricultural supply", "227001", "Travel inland"], ["D747/04/22", "Facilitation For Hon Mosai To Travel To Bukalasa Agricultural College", "4,680,000", "224001", "Medical and Agricultural supply", "227001", "Travel inland"], ["D745/04/22", "Facilitation For Hon. Mosai To Travel To The West For Fmd Sensitization", "3,000,000", "224001", "Medical and Agricultural supply", "227001", "Travel inland"], ["R280/03/22", "Lpo No. 7468 - Procurement Of Analysis Services For Pesticides", "16,864,407", "281504", "Monitoring, Supervision & Appr", "221001", "Advertising and public relations"], ["R280/03/22", "Lpo No. 7468 - Procurement Of Analysis Services For Pesticides", "3,035,593", "281504", "Monitoring, Supervision & Appr", "221001", "Advertising and public relations"], ["D260/12/21", "Lpo.No.7345 - For Supply Of Technical Assistance In The Transitioning Of E- Voucher Management System.", "33,741,661", "281504", "Monitoring, Supervision & Appr", "225001", "Consultancy services"], ["D260/12/21", "Lpo.No.7345 - For Supply Of Technical Assistance In The Transitioning Of E- Voucher Management System.", "6,073,499", "281504", "Monitoring, Supervision & Appr", "225001", "Consultancy services"], ["D58/10/21.", "Refund Of Money Used To Purchase Furniture", "3,500,000", "281504", "Monitoring, Supervision & Appr", "231006", "Furniture & fittings"], ["D58/10/21", "Refund Of Money Used To Purchase Furniture", "3,000,000", "281504", "Monitoring, Supervision & Appr", "231006", "Furniture & fittings"], ["D462/03/22", "Lpo No. 7441 - Supply, Delivery & Fitting Of Tyres", "3,122,881", "281504", "Monitoring, Supervision & Appr", "228002", "Maintenance - Vehicles"], ["D170/11/21", "Advance For Office Welfare", "3,000,000", "281504", "Monitoring, Supervision & Appr", "221009", "Welfare and Entertainment"], ["D115/08/21", "Facilitation For Hon Mosai Under 1St Qter Release", "3,000,000", "281504", "Monitoring, Supervision & Appr", "221009", "Welfare and Entertainment"], ["D114/08/21", "Facilitation For Hon Mosai Under 1St Qter Release", "5,000,000", "281504", "Monitoring, Supervision & Appr", "221009", "Welfare and Entertainment"], ["D113/08/21", "Facilitation For Hon Mosai Under 1St Qter Release", "4,700,000", "281504", "Monitoring, Supervision & Appr", "221009", "Welfare and Entertainment"], ["D158/11/21", "Facilitation To Cater For Office Tea For Q22021.", "3,000,000", "281504", "Monitoring, Supervision & Appr", "221009", "Welfare and Entertainment"], ["D133/08/21", "Funds For Office Tea.", "3,000,000", "281504", "Monitoring, Supervision &", "221009", "Welfare and Entertainment"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 47, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "44", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 47, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Appr", "", "", null, null, null, null], ["D171/09/21", "Facilitation For Travel To Attend An Agribusiness Symposium And Expo", "7,297,200", "281504", "Monitoring, Supervision & Appr", "221002", "Workshops and Seminars"], ["R290/02/22", "(Machine Operators) Construction Of A Demonstration Fish Farming Site In Serere Zardi", "5,000,000", "221011", "Printing, Stationery, Photocopy", "211103", "Allowances"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 48, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": [["Appr", "", "", null, null, null, null], ["D171/09/21", "Facilitation For Travel To Attend An Agribusiness Symposium And Expo", "7,297,200", "281504", "Monitoring, Supervision & Appr", "221002", "Workshops and Seminars"], ["R290/02/22", "(Machine Operators) Construction Of A Demonstration Fish Farming Site In Serere Zardi", "5,000,000", "221011", "Printing, Stationery, Photocopy", "211103", "Allowances"], ["R318/02/22", "Acayo C. -Fuel For Maaif Participation In The Launch Of The Pdm In Kibuku District", "3,200,000", "221011", "Printing, Stationery, Photocopy", "227004", "Fuel, Lubricants and Oils"], ["R66/09/21", "Advance For Airtime And Data For July To September To Cater For Calls Made", "3,465,000", "221011", "Printing, Stationery, Photocopy", "222001", "Telecommunications"], ["D606/03/22", "Facilitation To Transport Fisheries Exhibits For Court Prosecution", "4,620,000", "221011", "Printing, Stationery, Photocopy", "227001", "Travel inland"], ["D37/01/ 22", "For Mapping Key Agribusiness Actors In The District Of E.A Crude Oil Project.", "3,600,000", "221011", "Printing, Stationery, Photocopy", "227001", "Travel inland"], ["D36/01/ 22", "For Mapping Key Agribusiness Actors In The District Of E.A Crude Oil Project.", "3,615,000", "221011", "Printing, Stationery, Photocopy", "227001", "Travel inland"], ["R226/03/22", "Sensitisation Of Fish Traders On Standards And Regulations In Major Landing Sites On Lake Victoria To Ensure Conformity To Hygienic Fish Handling And Transportation", "4,000,000", "221011", "Printing, Stationery, Photocopy", "227001", "Travel inland"], ["R208/01/22", "Advance For Office Tea.", "3,690,000", "221011", "Printing, Stationery, Photocopy", "221009", "Welfare and Entertainment"], ["D425/02/22", "For Profiling Agricultural Finance And Insurance Providers In The Development Of Information Packages And Dissemination.", "3,975,000", "221003", "Staff Training", "211103", "Allowances"], ["D427/02/22", "For Profiling Agricultural Finance And Insurance Providers In The Development Of Information Packages And Dissemination.", "3,360,000", "221003", "Staff Training", "211103", "Allowances"], ["D426/02/22", "For Profiling Agricultural Finance And Insurance Providers In The Development Of Information Packages And Dissemination.", "4,525,000", "221003", "Staff Training", "211103", "Allowances"], ["D597/03/22", "Technical Guidance And Quality Assurance Of Enforcement Operations By Fppu Personnel.", "3,900,000", "221003", "Staff Training", "211103", "Allowances"], ["D598/03/22", "Technical Guidance And Quality Assurance Of Enforcement Operations By Fppu Personnel.", "3,900,000", "221003", "Staff Training", "211103", "Allowances"], ["D268/02/22", "Funds For Maaif Teams To Participate In The Agriculture And Trade Thematic Week From 13Th To 24Th February 2022 Dubai Expo.", "66,594,400", "221003", "Staff Training", "227002", "Travel Abroad"], ["D267/02/22.", "Funds For Maaif Teams To Participate In The Agriculture And Trade Thematic Week From 13Th To 24Th February 2022 Dubai Expo.", "13,338,500", "221003", "Staff Training", "227002", "Travel Abroad"], ["D267/02/22.", "Funds For Maaif Teams To Participate In The Agriculture And Trade Thematic Week From 13Th To", "38,017,500", "221003", "Staff Training", "227002", "Travel Abroad"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 48, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "45", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 48, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["24Th February 2022 Dubai Expo.", "", "", "", "", "", null], ["D268/02/22", "Funds For Maaif Teams To Participate In The Agriculture And Trade Thematic Week From 13Th To 24Th February 2022 Dubai Expo.", "52,658,400", "221003", "Staff Training", "227002", "Travel Abroad"], ["R104/02/22", "Refund Of Money Used For Hon. Maaif'S Change Of Flights To Be Able To Catch Up With His Travel Schedule", "17,473,920", "221003", "Staff Training", "227002", "Travel Abroad"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 49, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": [["24Th February 2022 Dubai Expo.", "", "", "", "", "", null], ["D268/02/22", "Funds For Maaif Teams To Participate In The Agriculture And Trade Thematic Week From 13Th To 24Th February 2022 Dubai Expo.", "52,658,400", "221003", "Staff Training", "227002", "Travel Abroad"], ["R104/02/22", "Refund Of Money Used For Hon. Maaif'S Change Of Flights To Be Able To Catch Up With His Travel Schedule", "17,473,920", "221003", "Staff Training", "227002", "Travel Abroad"], ["D312/02/22..", "Advance To Facilitate The Visit Of The Hon. Minister Of Agriculture Of Tanzania While On Visit To Uganda", "3,733,400", "221003", "Staff Training", "227001", "Travel inland"], ["D312/02/22.", "Advance To Facilitate The Visit Of The Hon. Minister Of Agriculture Of Tanzania While On Visit To Uganda", "3,000,000", "221003", "Staff Training", "227001", "Travel inland"], ["D324/02/22", "Inspection Of Fruit Nurseseries And Mother Gardens", "3,222,000", "221003", "Staff Training", "227001", "Travel inland"], ["D326/02/22", "Inspection Of Fruit Nurseseries And Mother Gardens", "3,560,000", "221003", "Staff Training", "227001", "Travel inland"], ["D325/02/22", "Inspection Of Fruit Nurseseries And Mother Gardens", "3,000,000", "221003", "Staff Training", "227001", "travel inland"], ["R354/01/22", "Facilitation For Training Of Local Government Staffs And A Demonstration.", "4,240,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["R356/01/22", "Facilitation For Training Of Local Government Staffs And A Demonstration.", "3,800,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["R355/01/22", "Facilitation For Training Of Local Government Staffs And A Demonstration.", "3,120,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["R358/01/22", "Facilitation For Training Of Local Government Staffs And A Demonstration.", "3,730,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["R357/01/22", "Facilitation For Training Of Local Government Staffs And A Demonstration.", "3,600,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["D594/03/22", "To Facilitate A Meeting On Emerging Fisheries And Aquaculture Management Issues With District Fisheries Officers From The Major Water Bodies Of Lake Victoria,", "3,865,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["D596/03/22", "To Facilitate A Meeting On Emerging Fisheries And Aquaculture Management Issues With District Fisheries Officers From The Major Water Bodies Of Lake Victoria,", "3,865,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["D595/03/22", "To Facilitate A Meeting On Emerging Fisheries And Aquaculture Management Issues With District Fisheries Officers From The Major Water Bodies Of Lake Victoria,", "3,865,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["D593/03/22", "To Facilitate A Meeting On Emerging Fisheries And Aquaculture Management Issues With District Fisheries Officers From The Major Water Bodies Of Lake Victoria,", "3,865,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["D122/12/21", "To Undertake A Reatreat To Finalize The Antimicrobial Consumption And Use Amcu", "4,000,000", "221003", "Staff Training", "221002", "Workshops and Seminars"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 49, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "46", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 49, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Surveillance Plan And Protocol And .Amr Surveillance", "", "", "", "", "", null], ["D123/12/21", "To Undertake A Reatreat To Finalize The Antimicrobial Consumption And Use Amcu Surveillance Plan And Protocol And .Amr Surveillance", "3,250,000", "221003", "Staff Training", "221002", "Workshops and Seminars"], ["D01/03/22", "Supply And Delivery Of Office Furniture For Ps At Cotton House", "74,265,251", "312201", "Transport Equipment", "231006", "Furniture & fittings"], ["D01/03/22", "Supply And Delivery Of Office Furniture For Ps At Cotton House", "13,367,745", "312201", "Transport Equipment", "231006", "Furniture & fittings"], ["D199/08/21", "(For Hon. Bwino Fred)Responsibility And Mobile Telephone Allowance For Hon. Minister, Permanent Secretary", "10,818,000", "227001", "Travel Inland", "211103", "Allowances"], ["D203/08/21", "Allowances For Bodyguards, Drives And Residential Guards For Ministers", "10,000,000", "227001", "Travel Inland", "211103", "Allowances"], ["D337/09/21", "Allowances For Police Officers Guarding Maaif Premises The Month Of July - September 2021", "9,494,944", "227001", "Travel Inland", "211103", "Allowances"], ["D337/09/21", "Allowances For Police Officers Guarding Maaif Premises The Month Of July - September 2021", "10,000,000", "227001", "Travel Inland", "211103", "Allowances"], ["R435/01/22", "Allowances For The Millitary Personnel Attache To Ps/Maaif For Jan - March 2022", "11,000,000", "227001", "Travel Inland", "211103", "Allowances"], ["D605/02/22", "Hon. Mosai' Guards And Drivers' Allowance For Q3 2021/22", "29,937,317", "227001", "Travel Inland", "211103", "Allowances"], ["D607/02/22", "Hon. Mosf'S Guards And Drivers' Allowances Q3 2021/22", "10,971,282", "227001", "Travel Inland", "211103", "Allowances"], ["D201/08/21", "Responsibility And Mobile Telephone Allowance For Hon. Minister, Permanent Secretary", "10,818,000", "227001", "Travel Inland", "211103", "Allowances"], ["D200/08/21", "Responsibility And Mobile Telephone Allowance For Hon. Minister, Permanent Secretary", "7,734,000", "227001", "Travel Inland", "211103", "Allowances"], ["D150/08/21.", "Responsibility And Mobile Telephone Allowance For Hon. Minister, Permanent Secretary And Their Security Personnel.", "10,818,000", "227001", "Travel Inland", "211103", "Allowances"], ["D151/08/21", "Responsibility And Mobile Telephone Allowance For Hon. Minister, Permanent Secretary And Their Security Personnel.", "10,818,000", "227001", "Travel Inland", "211103", "Allowances"], ["D174/11/21", "Responsibility And Mobile Telephone Allowancs For Hon. Ministers, And Ps", "7,799,400", "227001", "Travel Inland", "211103", "Allowances"], ["D606/02/22", "Responsibility And Telephone Allowances For Q3 2021/22", "10,818,000", "227001", "Travel Inland", "211103", "Allowances"], ["D203/02/22", "Refund For Funds Car Hire Services And Fuel For The Technical Field Visit From The Uae Elite Agro Business Deligation To Uganda", "40,000,000", "227001", "Travel Inland", "227003", "Carriage, Haulage, Freight and transport hire"], ["D203/02/22", "Refund For Funds Car Hire Services And Fuel For The Technical Field Visit From The Uae Elite Agro", "20,000,000", "227001", "Travel Inland", "227003", "Carriage, Haulage, Freight and transport hire"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 50, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "47", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 50, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}, {"content": [["Business Deligation To Uganda", "", "", "", "", "", null], ["D608/02/22..", "Facilitation For Hon. Maaif To Travel To Atlanta- Georgia(Perdiem, Covid Tests, Insurance & Worm Clothing)", "23,893,980", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D351/03/22", "Facilitation For Hon.Mosa Travel Tothe Republic Of Burundi", "10,314,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D616/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "5,000,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D614/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "6,000,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D613/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "5,000,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D610/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "5,000,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D615/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "4,209,600", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D611/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "5,000,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D609/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "10,000,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["D612/02/22", "Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia", "5,000,000", "227001", "Travel Inland", "227002", "Travel Abroad"], ["R206/01/22", "Advance To Cater For Depatmental Refreshment.", "4,015,000", "227001", "Travel Inland", "221009", "Welfare and Entertainment"], ["D01/12/21", "Advance To Cater For Refreshment During A Meeting.", "3,975,000", "227001", "Travel Inland", "221009", "Welfare and Entertainment"], ["D332/01/22", "Facilitation To Cater For Office Items.", "4,180,000", "227001", "Travel Inland", "221009", "Welfare and Entertainment"], ["D49/03/22", "Refund Of Funds Used To Launch A Training For Vanilla Farmers In Iganga District", "13,774,000", "227001", "Travel Inland", "221002", "Workshops and Seminars"], ["R220/02/22", "Reviewing Of Information, Education And Communication Materials For Papaya Mealybug And Banana Bunchy Top Virus.", "5,000,000", "221009", "Welfare and Entertainment", "211103", "Allowances"], ["R178/02/22", "Advance For Cleaning Materials", "3,700,000", "221009", "Welfare and Entertainment", "224004", "Cleaning and Sanitation"], ["D28/01/21", "Facilitation In Construction Supervision Of Agricultural Mechanization Centers .", "3,612,920", "221009", "Welfare and Entertainment", "227001", "Travel inland"], ["D35/01/ 22", "For Mapping Key Agribussiness Actors In The District Of E.A Crude Oil Project.", "3,600,000", "221009", "Welfare and Entertainment", "227001", "Travel inland"], ["R230/09/21", "Hon. Maaif'S Tour Of Landing Sites And Fishing Communities On Lake Kyoga And Victoria, September 2021", "4,340,000", "221009", "Welfare and Entertainment", "227001", "Travel inland"], ["R224/09/21", "Hon. Maaif'S Tour Of Landing Sites And Fishing Communities On Lake Kyoga And Victoria,", "4,750,000", "221009", "Welfare and Entertainment", "227001", "Travel inland"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 51, "document_name": "MAAIF Report of Auditor General 2022", "columns": ["Invoice Number", "Description", "Distribution Amount", "Code Charged", "Account Name charged", "Code that should have been charged", "Account Name that should have been charged"], "type": "table"}}, {"content": "48", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Mischarges/Diversion of Funds", "page": 42, "level": 3}}, {"headings_1": {"content": "APPENDICES Appendix I: Extent of Implementation of Outputs and Activities", "page": 40, "level": 3}}], "page": 51, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE", "MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR THE FINANCIAL", "YEAR ENDED 30 TH JUNE, 2022 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", " 1.0 Implementation of the Approved Budget - 1", " 2.0 Management Of Public Land - 11", "Emphasis of Matter - 13", " 3.0 Outstanding Domestic Arrears - 13", " 4.0 Loss of Inventory due to Fire Outbreak: UGX.2.4Bn - 14", "Other Matters - 15", " 5.0 Implementation of the Parish Development Model (PDM) - 15", " 6.0 Agricultural Extension Services at the Ministry - 17", "Other Information - 18", "Management Responsibilities for the Financial Statements - 19", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 19", "Other Reporting Responsibilities - 20", "Report on the Audit of Compliance with Legislation - 20", " 7.0 Management of IT Investments - 21", " 8.0 Management of Public Land - 23", " 9.0 Court Awards and Compensations - 26", " 10.0 Understaffing in the Core/Mandate Departments - 29", " 11.0 Management of Pension and Gratuity - 30", " 12.0 Review of the Development of a Sustainable Cashew Nut Value Chain Project - 32", " 13.0 Asset Management Structure at the Ministry - 34", "APPENDICES - 37", "Appendix I: Extent of Implementation of Outputs and Activities - 37", "Appendix II: Mischarges/Diversion of Funds - 39"], "page": 2}]} \ No newline at end of file diff --git a/reports/Chunks/MAAIF Report of the Auditor General 2020.chunks.json b/reports/Chunks/MAAIF Report of the Auditor General 2020.chunks.json deleted file mode 100644 index ed2cc39b1ac7d95e2c897488b6b3012778eeff83..0000000000000000000000000000000000000000 --- a/reports/Chunks/MAAIF Report of the Auditor General 2020.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR THE YEAR ENDED 30\" JUNE 2020", "metadata": {"headings": [[]], "page": 1, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nTABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 1, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "LIST OF ACRONYMS \n2 unse nn ann nn nenn anne REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR THE YEAR ENDED I \n3 EEE nenn N \n3 EEE BN geen 3 tact eet wees Be PG 3 gear tec wre eee 1.0 Implementation of the approved budget... \n3 ccesescssscssesessecscscescecevseseececeeeetarerees BE ee PN eR re \n10 ipa eee eee eterno, Bi De eee 10 au Wellen Land = BER 12 000 een \n12 eres EL TE 12 ne EEE 4.0 \nManagarnent.or LSist VEN nenne 12 EEE I 11 SON ee 13 ee eier Management Responsibilities for the Financial Statements ...............nnnnenenn 13 Auditor\u2019s Responsibilities for the audit of the Financial Statements \n13 0... ccc ccccccecseseseseeeseeeees COCO Fx DOT RING BEEBOTEDNIE rn 14 Report on the Audit of Compliance with Legislation... cccccccscsecescssesesesescecscsesesesesvecseseees 15 5.0 \nManagement of Government-Vehicles (Fleet Management)... 15 Be EISEN. 23 eee eee eee eee \nLIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 2, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "BAC", "metadata": {"headings": [{"headings_0": {"content": "BAC", "page": 3, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Bukalasa Agricultural College F/Y Financial Year \nFTI Fisheries Training Institute GOU Government of Uganda IEC \nInformation, Education and Communication INTOSAI \nInternational Organization of Supreme Audit Institutions ISA \nInternational Standards on Auditing", "metadata": {"headings": [{"headings_0": {"content": "BAC", "page": 3, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "BAC", "page": 3, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "BAC", "page": 3, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "BAC", "page": 3, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "ISPM", "metadata": {"headings": [{"headings_0": {"content": "ISPM", "page": 3, "level": 2}}, {"headings_1": {"content": "BAC", "page": 3, "level": 3}}], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "International Standards for Phytosanitary Measures KPIs \nKey Performance indicators", "metadata": {"headings": [{"headings_0": {"content": "ISPM", "page": 3, "level": 2}}, {"headings_1": {"content": "BAC", "page": 3, "level": 3}}, [{"headings_0": {"content": "ISPM", "page": 3, "level": 2}}, {"headings_1": {"content": "BAC", "page": 3, "level": 3}}]], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MAAIF", "metadata": {"headings": [{"headings_0": {"content": "MAAIF", "page": 3, "level": 2}}, {"headings_1": {"content": "ISPM", "page": 3, "level": 2}}], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Ministry of Agriculture, Animal Industry and Fisheries", "metadata": {"headings": [{"headings_0": {"content": "MAAIF", "page": 3, "level": 2}}, {"headings_1": {"content": "ISPM", "page": 3, "level": 2}}], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MDA", "metadata": {"headings": [{"headings_0": {"content": "MDA", "page": 3, "level": 2}}, {"headings_1": {"content": "MAAIF", "page": 3, "level": 2}}], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Ministry, Department, and other Agencies MOFPED \nMinistry of Finance, Planning and Economic Development NAADS \nNational Agricultural Advisory Services", "metadata": {"headings": [{"headings_0": {"content": "MDA", "page": 3, "level": 2}}, {"headings_1": {"content": "MAAIF", "page": 3, "level": 2}}, [{"headings_0": {"content": "MDA", "page": 3, "level": 2}}, {"headings_1": {"content": "MAAIF", "page": 3, "level": 2}}], [{"headings_0": {"content": "MDA", "page": 3, "level": 2}}, {"headings_1": {"content": "MAAIF", "page": 3, "level": 2}}]], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "NFLC", "metadata": {"headings": [{"headings_0": {"content": "NFLC", "page": 3, "level": 2}}, {"headings_1": {"content": "MDA", "page": 3, "level": 2}}], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "National Farmers\u2019 Leadership Center NPPO \nNational Plant Protection Organization", "metadata": {"headings": [{"headings_0": {"content": "NFLC", "page": 3, "level": 2}}, {"headings_1": {"content": "MDA", "page": 3, "level": 2}}, [{"headings_0": {"content": "NFLC", "page": 3, "level": 2}}, {"headings_1": {"content": "MDA", "page": 3, "level": 2}}]], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "PFMA", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Public Finance Management Act, 2015 PPDA \nPublic Procurement and Disposal of Assets SSES \nSingle Spine Agriculture Extension System TAI Treasury Accounting Instructions UGX Uganda Shillings \nUSD \nUnited States Dollars \nASSP \nAgricultural Sector Strategic Plan \nREPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES \nFOR THE YEAR ENDED 30\u2122 JUNE, 2020 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}, [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}], [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}], [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}], [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}], [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}], [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}], [{"headings_0": {"content": "PFMA", "page": 3, "level": 2}}, {"headings_1": {"content": "NFLC", "page": 3, "level": 2}}]], "page": 3, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], "page": 4, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of The Ministry of Agriculture, Animal Industry and Fisheries which comprise the statement of Financial Position as at 30\" June 2020, the Statement of Financial Performance, Statement of Changes in Equity and 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 The Ministry of Agriculture, Animal Industry and Fisheries for the year ended 30 June 2020 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018. \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}]], "page": 4, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), 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. \nKey Audit Matter \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. I have determined \nThe Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) is mandated to promote and support sustainable and market oriented agricultural production, food security and house hold incomes. In addition, the Ministry aims at providing a competitive, profitable and sustainable agricultural sector so as to transform subsistence farming to commercial agriculture. \nTo achieve this mandate, MAAIF planned to implement a number of both recurrent and development deliverables under various programmes. A review of the entity\u2019s Ministerial Policy Statement and budgets revealed that the Ministry had an approved budget of UGX.186,785,335,871, out of which UGX.146,473,878,601 was released. The table below shows a summary of the key deliverables of the Ministry for the financial year", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 2}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 2}}]], "page": 4, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2019/20.", "metadata": {"headings": [{"headings_0": {"content": "2019/20.", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Table: Showing key deliverables for MAAIF for the year \nS/N Key Output Deliverables \nBudget Amount Cumulative (UGX) Bn Spent percentage of (UGX) Actual", "metadata": {"headings": [{"headings_0": {"content": "2019/20.", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "2019/20.", "page": 5, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 2}}]], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "| Bn Expenditure", "metadata": {"headings": [{"headings_0": {"content": "| Bn Expenditure", "page": 5, "level": 4}}, {"headings_1": {"content": "2019/20.", "page": 5, "level": 2}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "1 Output: 03 Crop production technology promotion 0.39 0.16 0.1% 2 Output: 04 Crop pest and disease control measures 3.97 3.83 2.8% 3 Output: 04 Promotion of sustainable fisheries \n1.05 0.64 3.2% \n4 Output: 03 Improving Value addition and market \n2.00 1.00 3.9%", "metadata": {"headings": [{"headings_0": {"content": "| Bn Expenditure", "page": 5, "level": 4}}, {"headings_1": {"content": "2019/20.", "page": 5, "level": 2}}, [{"headings_0": {"content": "| Bn Expenditure", "page": 5, "level": 4}}, {"headings_1": {"content": "2019/20.", "page": 5, "level": 2}}]], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Access", "metadata": {"headings": [{"headings_0": {"content": "Access", "page": 5, "level": 3}}, {"headings_1": {"content": "| Bn Expenditure", "page": 5, "level": 4}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "5 Output: 07 Monitoring & Evaluation of commodity \n1.00 0.93 4.6% approach activities in the sector \n\\| \n6 Output: 77 Purchase of Specialised Machinery & \n4.00 1.05 5.3%", "metadata": {"headings": [{"headings_0": {"content": "Access", "page": 5, "level": 3}}, {"headings_1": {"content": "| Bn Expenditure", "page": 5, "level": 4}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 5, "level": 3}}, {"headings_1": {"content": "Access", "page": 5, "level": 3}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "7 Output: 82 Construction of irrigation schemes \n1.50 1.30 6.2% \n8 Output: 05 Vector and disease control measures \n8.11 7.93 11.8% \n9 Output: 09 Vector and disease control in priority \n8.19 7.89 17.3% animal commodities \n10 Output: 05 Creating and Enabling environment for \n1.58 1.45 18.3%", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 5, "level": 3}}, {"headings_1": {"content": "Access", "page": 5, "level": 3}}, [{"headings_0": {"content": "Equipment", "page": 5, "level": 3}}, {"headings_1": {"content": "Access", "page": 5, "level": 3}}], [{"headings_0": {"content": "Equipment", "page": 5, "level": 3}}, {"headings_1": {"content": "Access", "page": 5, "level": 3}}], [{"headings_0": {"content": "Equipment", "page": 5, "level": 3}}, {"headings_1": {"content": "Access", "page": 5, "level": 3}}]], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Agriculture", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 3}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "\\| \n11 Output: 77 Purchase of Specialised Machinery & \n9.38 9.38 24.8%", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 3}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 5, "level": 8}}, {"headings_1": {"content": "Agriculture", "page": 5, "level": 8}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "12 Output: 82 Construction of irrigation schemes 13 Output: 83 Valley Tank Construction (livestock) \n19.60 9.72 31.6% \\| 10.16 10.10 38.6% \n14 Output: 06 Improved market access for livestock and 1.00 0.90 39.3% livestock products \n15 Output: 07 Promotion of priority animal products and 3.68 2.80 41.2%", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 5, "level": 8}}, {"headings_1": {"content": "Agriculture", "page": 5, "level": 8}}, [{"headings_0": {"content": "Equipment", "page": 5, "level": 8}}, {"headings_1": {"content": "Agriculture", "page": 5, "level": 8}}], [{"headings_0": {"content": "Equipment", "page": 5, "level": 8}}, {"headings_1": {"content": "Agriculture", "page": 5, "level": 8}}]], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "productivity", "metadata": {"headings": [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "16 Output: 80 Livestock Infrastructure Construction \n11.01 5.80 45.3% \\| \n17 Output: 02 Fisheries Quality Assurance and standards 1.86 1.75 46.5% 18 Output: 04 Promotion of sustainable fisheries \n2.91 2.86 48.5% \n19 Output: 06 Improved market access for livestock and 2.00 1.52 49.6% \nThe Ministry planned to achieve its deliverables through implementation of 158 outputs with a budget of UGX.186.8Bn. I sampled 60 outputs worth UGX.138.1Bn, representing 74% of the total budget. \nThe outbreak of the COVID Pandemic affected the implementation of the 2019/2020 budget especially activities in the last half of the financial year. As a result, a number of activities were not implemented due to budget cuts and lock down measures instituted to control the spread of the pandemic. \nFrom the procedures undertaken, I noted the following: \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}, [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}]], "page": 5, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1.1 Implementation of the Strategic Plan \nThe Accounting Officer was urged to continue The overall Government National Development Plan (NDP II) expired at the engaging MoFPED to end of FY 2019/20. In line with the NDP II, MAAIF had an approved strategic release the required plan for the period 2015/16 -2019/20, which set out both the long term and funds and consider short term targets to be achieved during the duration of the strategic plan. \nrolling over the partially achieved This being the last year of implementation of the Ministry's strategic plan, I targets to the next conducted an assessment of the achievement of the Ministry\u2019s strategic strategic plan 2020- targets/goals. The NDPII outlines four strategic objectives which are intended 2025. \nto be the main budget drivers over the plan period. These are: (i) increasing \nagricultural production and productivity; (ii) increasing access to critical farm \ninputs; (iii) improving agricultural markets and value addition; and (iv) \nimproving service delivery through strengthening the institutional capacity of \nMAAIF and its agencies. \nI observed that at the time of the audit (September 2020), out of the planned 18 key strategic targets/goals, 8 targets had been fully achieved, 9 were partially achieved while 1 was not achieved at all as shown below and in Appendix I. \nThe extent of achievement of 2015/16-2019/2020 strategic plan \nNo Level of perfor6mance No of strategic goals/ % of total number of by the end of 2019/2020 objectives \nstrategic \nobjectives \n\\| 1 Fully achieved 8 44 \\| 2 Partially achieved 9 50 \\| 3 Not achieved 1 \\| 6 \\| Total 18 \\| 100 \n1.2 Revenue Performance \nThe Accounting Officer is advised to liaise with \nPerformance of Non Tax Revenue (NTR) \nMoFPED and ensure \nthat the affected \nI reviewed the NTR estimates, revenue sources and rates charged at vote activities are rolled level for the financial year 2019/2020 and noted that the entity budgeted to over and implemented collect NTR of UGX.8,990,000,000 during the year under review. Out of this, in the subsequent only UGX.2,580,484,500 was collected, representing a performance of 29% \\| financial year. \nof the target.", "metadata": {"headings": [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}, [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}], [{"headings_0": {"content": "productivity", "page": 5, "level": 8}}, {"headings_1": {"content": "Equipment", "page": 5, "level": 8}}]], "page": 6, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Further,", "metadata": {"headings": [{"headings_0": {"content": "Further,", "page": 7, "level": 8}}, {"headings_1": {"content": "productivity", "page": 5, "level": 8}}], "page": 7, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}], "page": 7, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Shortfalls in NTR collections affect the implementation of planned activities. \nAccounting Officer should develop an The Accounting Officer explained that the underperformance was due to agriculture \nreduced economic activity in the sector especially in the last two quarters of disaster/contingence the FY due to the COVID-19 pandemic and also due to reduced agribusiness plan in collaboration activity among the private sector due to the flooding and increased water with MFPED to assist levels on all the major water bodies which affected fishing, livestock and the agriculture sector crops agribusiness activities. The locust invasion also affected business absorb the shocks activity in the Eastern part of the country. All these slowed agriculture from natural disasters. business activities thus leading to less collection of NTR from the business \ncommunity than earlier anticipated. \nPerformance of GOU Receipts \nThe entity budgeted to receive UGX.186.8Bn out of which UGX.146.5Bn was warranted, resulting in a shortfall of UGX.40.3Bn which is 22% of the budget. Revenue shortfalls affect the implementation of planned activities. \nThe Accounting Officer explained that the underperformance was due to significant cuts in releases caused by the effects of the COVID-19 pandemic. \n1.3 Under absorption of funds \nI advised the \nAccounting Officer to Out of the total receipts for the financial year of UGX.146.5Bn; UGX.143.3Bn engage the pensioners was spent by the entity resulting in an unspent balance of UGX.3.2Bn with the help of representing an absorption level of 98%. The unspent balance at the end of various \nstakeholders \nthe financial year was subsequently swept back to the consolidated fund and ensure that a account. complete verification of their benefits is Under absorption of released funds resulted into non-implementation of undertaken and the planned activities such as:", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}, [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}], [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}], [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}], [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}], [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}], [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}], [{"headings_0": {"content": "the", "page": 7, "level": 1}}, {"headings_1": {"content": "Further,", "page": 7, "level": 8}}]], "page": 7, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "pensioners", "metadata": {"headings": [{"headings_0": {"content": "pensioners", "page": 7, "level": 8}}, {"headings_1": {"content": "the", "page": 7, "level": 1}}], "page": 7, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "settled. \ne Recruitment of general and contract staff was not undertaken. e Pension Arrears for former MAAIF staff were not paid. \nincluded in the vote budget estimates, i.e. appropriated by Parliament. \nsystem. \nI observed that the Ministry received off-budget financing to a tune of The PS/ST should be UGX.3,291,808,733 which was not transferred to the consolidated fund consulted in case of contrary to the law. Details of these are provided in the table below: \nany challenges in complying with the S/N Funding Project Amount received provisions.", "metadata": {"headings": [{"headings_0": {"content": "pensioners", "page": 7, "level": 8}}, {"headings_1": {"content": "the", "page": 7, "level": 1}}, [{"headings_0": {"content": "pensioners", "page": 7, "level": 8}}, {"headings_1": {"content": "the", "page": 7, "level": 1}}], [{"headings_0": {"content": "pensioners", "page": 7, "level": 8}}, {"headings_1": {"content": "the", "page": 7, "level": 1}}], [{"headings_0": {"content": "pensioners", "page": 7, "level": 8}}, {"headings_1": {"content": "the", "page": 7, "level": 1}}]], "page": 7, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Source", "metadata": {"headings": [{"headings_0": {"content": "Source", "page": 8, "level": 3}}, {"headings_1": {"content": "pensioners", "page": 7, "level": 8}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "1 UNDP/GEF Food Security Project", "metadata": {"headings": [{"headings_0": {"content": "Source", "page": 8, "level": 3}}, {"headings_1": {"content": "pensioners", "page": 7, "level": 8}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1,470,688,722", "metadata": {"headings": [{"headings_0": {"content": "1,470,688,722", "page": 8, "level": 3}}, {"headings_1": {"content": "Source", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "2 UNDP/GEF Mount Elgon Project", "metadata": {"headings": [{"headings_0": {"content": "1,470,688,722", "page": 8, "level": 3}}, {"headings_1": {"content": "Source", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "940,996,350", "metadata": {"headings": [{"headings_0": {"content": "940,996,350", "page": 8, "level": 3}}, {"headings_1": {"content": "1,470,688,722", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "3 COMESA Climate Smart", "metadata": {"headings": [{"headings_0": {"content": "940,996,350", "page": 8, "level": 3}}, {"headings_1": {"content": "1,470,688,722", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "880,123,661", "metadata": {"headings": [{"headings_0": {"content": "880,123,661", "page": 8, "level": 3}}, {"headings_1": {"content": "940,996,350", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Agriculture", "metadata": {"headings": [{"headings_0": {"content": "Agriculture", "page": 8, "level": 3}}, {"headings_1": {"content": "880,123,661", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 8, "level": 3}}, {"headings_1": {"content": "Agriculture", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "3,291,808,733", "metadata": {"headings": [{"headings_0": {"content": "3,291,808,733", "page": 8, "level": 3}}, {"headings_1": {"content": "Total", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Off-budget financing distorts planning, may result in duplication of activities, as well as posing a risk of misappropriation of funds. \nThe Accounting Officer explained that these were grant agreements meant to support sustainable land management activities in the country between Government and UNDP which MoFPED approved. MAAIF made efforts to streamline this and made requests for budget codes for the projects to MoFPED but still awaits MoFPED action. \n15 \\| Quantification of outputs/activities \nI commended the Paragraph 55 of the budget execution circular for the financial year Accounting Officer for 2019/2020 states that the Accounting Officer is required to submit quarterly quantifying all outputs performance reports by the 30'\" day of the first month of the next quarter. for easy follow up and These reports should indicate the actual performance against the planned accountability. \noutputs and performance for each quarter, showing the quantity/quality and \nphysical location of the reported outputs against expenditure. \nOut of the 60 outputs with a total of 175 (One hundred seventy five) activities and actual expenditure of UGX.105.43Bn sampled for assessment, I reviewed the extent of quantification of outputs and activities and noted the", "metadata": {"headings": [{"headings_0": {"content": "3,291,808,733", "page": 8, "level": 3}}, {"headings_1": {"content": "Total", "page": 8, "level": 3}}, [{"headings_0": {"content": "3,291,808,733", "page": 8, "level": 3}}, {"headings_1": {"content": "Total", "page": 8, "level": 3}}], [{"headings_0": {"content": "3,291,808,733", "page": 8, "level": 3}}, {"headings_1": {"content": "Total", "page": 8, "level": 3}}], [{"headings_0": {"content": "3,291,808,733", "page": 8, "level": 3}}, {"headings_1": {"content": "Total", "page": 8, "level": 3}}]], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 8, "level": 8}}, {"headings_1": {"content": "3,291,808,733", "page": 8, "level": 3}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "e All 60 outputs with a total of 175 activities and expenditure worth UGX.105.43Bn were fully quantified to enable assessment of performance. \nRefer to Table 1 below for summary of extent of quantification and amounts", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 8, "level": 8}}, {"headings_1": {"content": "3,291,808,733", "page": 8, "level": 3}}, [{"headings_0": {"content": "following;", "page": 8, "level": 8}}, {"headings_1": {"content": "3,291,808,733", "page": 8, "level": 3}}]], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "spent", "metadata": {"headings": [{"headings_0": {"content": "spent", "page": 8, "level": 8}}, {"headings_1": {"content": "following;", "page": 8, "level": 8}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Table 1: Extent of Quantification by activities Summary of Performance by Outputs", "metadata": {"headings": [{"headings_0": {"content": "spent", "page": 8, "level": 8}}, {"headings_1": {"content": "following;", "page": 8, "level": 8}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 8, "level": 1}}, {"headings_1": {"content": "spent", "page": 8, "level": 8}}], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "details-Analysis \nNo. of % of % Total no No. of No of % of \nPlanning and reporting on the quality/quantity of activities implemented renders it easy to establish the reasonableness of individual activity costs for each planned output which enables effective accountability when funds are subsequently spent. \n\\| Implementation of quantified outputs \nI advised the \nAccounting Officer to I assessed the implementation of all the 60 out puts that were fully initiate strategies to quantified with a total of 175 activities worth UGX.105.43Bn and noted the ensure that all the following partially implemented activities are rolled \ne 34 outputs with a total of 88 activities worth UGX.61.01Bn were fully over to the next", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 8, "level": 1}}, {"headings_1": {"content": "spent", "page": 8, "level": 8}}, [{"headings_0": {"content": "Activity", "page": 8, "level": 1}}, {"headings_1": {"content": "spent", "page": 8, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 8, "level": 1}}, {"headings_1": {"content": "spent", "page": 8, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 8, "level": 1}}, {"headings_1": {"content": "spent", "page": 8, "level": 8}}], [{"headings_0": {"content": "Activity", "page": 8, "level": 1}}, {"headings_1": {"content": "spent", "page": 8, "level": 8}}]], "page": 8, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Activity", "page": 8, "level": 1}}], "page": 9, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "financial year and", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "Activity", "page": 8, "level": 1}}], "page": 9, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "subsequently", "metadata": {"headings": [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], "page": 9, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "e 25 outputs with a total of 82 activities worth UGX.44.42Bn were partially implemented. implemented. Out of the 82 activities, the entity fully implemented 35 \nactivities (42%), partially implemented 40 activities (49%), while 7 \nactivities (9%) remained unimplemented. \nSome of the partially implemented activities include; \nVv Supervision of the recruitment of extension workers in 15 out of 54 District Local Governments not conducted. \n> \nMAAIF land surveying and titling not carried out in 2 out of 10 Districts. > \n1 out of 8 Media press conferences was not conducted. \n> 4 out of 8 stakeholder engagement meetings in agro processing and marketing were not undertaken. \n> Validation of 300 out of 625 agro processing and marketing sites was not undertaken. \n> Demarcation of the 1,000 acres of land; land survey map for the oil palm estate was not carried out. \n> 2 Greenhouses were not procured and established at Kampiringisa National Farmers Leadership Centre (NFLC). \n> 100 out of 200 Pheromone traps for area wide monitoring and management of fruit flies were not procured \n> 25 out of 50 motorized and 50 out of 100 manual knapsack spray pumps were not procured and distributed. \n> 65 out of 110 acres of heavy moving kaliba weed masses were not cleared. \n> \n1 out of 2 animal holding grounds was not constructed. > \n48 out of 100 sets of meat inspection equipment were not procured. \nThe activities that were not implemented at all include; \nTable 2 Showing level of implementation of Fully Quantified outputs Summary of Performance by Output", "metadata": {"headings": [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}, [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], [{"headings_0": {"content": "subsequently", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}]], "page": 9, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 10, "level": 1}}, {"headings_1": {"content": "subsequently", "page": 9, "level": 1}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "details-Analysis \nCategory No % of Expe % Total No of No. No of Extent of of output of impl ndit prop noof Fully Of activit implement outp eme ure ortio activi imple partial ies ation of uts ntati UGX nto ties mente ly that activities on total d imple were per Bn expe activiti mente not category ndit es d imple of output ure activiti ment \nes \ned \nFully 34 57 61 58 88 88 0 0 100", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 10, "level": 1}}, {"headings_1": {"content": "subsequently", "page": 9, "level": 1}}, [{"headings_0": {"content": "Activity", "page": 10, "level": 1}}, {"headings_1": {"content": "subsequently", "page": 9, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 10, "level": 1}}, {"headings_1": {"content": "subsequently", "page": 9, "level": 1}}], [{"headings_0": {"content": "Activity", "page": 10, "level": 1}}, {"headings_1": {"content": "subsequently", "page": 9, "level": 1}}]], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "impleme", "metadata": {"headings": [{"headings_0": {"content": "impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "Activity", "page": 10, "level": 1}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "nted", "metadata": {"headings": [{"headings_0": {"content": "impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "Activity", "page": 10, "level": 1}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "outputs", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 10, "level": 3}}, {"headings_1": {"content": "impleme", "page": 10, "level": 3}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Partially 25 42 44 42 82 35 40 7 91", "metadata": {"headings": [{"headings_0": {"content": "outputs", "page": 10, "level": 3}}, {"headings_1": {"content": "impleme", "page": 10, "level": 3}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "outputs", "page": 10, "level": 3}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "nted \noutputs \nOutputs 1 1 0 0 5 0 0 5 0 Not", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "outputs", "page": 10, "level": 3}}, [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "outputs", "page": 10, "level": 3}}]], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Impleme", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "nted \nTotal 60 100 105 \\| 100 175 123 40 12 \nPartial and non-implementation of planned activities implies that the expected services to the beneficiary communities were not fully attained. Details in Appendix II. \nThe Accounting Officer explained that failure to implement all planned activities and outputs fully was due to budget cuts caused by the COVID-19 pandemic effects on the economy. \n1.7 Preparation and submission of Monitoring Reports plans and I advised the", "metadata": {"headings": [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}, [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}], [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}], [{"headings_0": {"content": "Impleme", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}]], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "reports", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Accounting Officer to adhere to the budget Paragraph 58 of the Budget Execution Circular for 2019/20 requires the execution \nAccounting Officer to prepare and submit annual monitoring plans for requirements issued by government programs and or projects under his/her vote to the Office of the the PS/ST. \nPrime Minister with a copy to Ministry of Finance, and National Planning \nAuthority for harmonization to ensure proper coordination to avoid \nduplication and fatigue. The Accounting Officers are also expected to submit \nquarterly monitoring reports to the Office of the Prime Minister with a copy to \nthe Ministry of Finance for the attention of the director budget. \nContrary to this I noted that; \ne The Ministry prepared the annual monitoring plans however, there was no evidence to show that the plans were duly submitted to MoFPED and NPA as required. \ntable below;", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}, [{"headings_0": {"content": "reports", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}], [{"headings_0": {"content": "reports", "page": 10, "level": 3}}, {"headings_1": {"content": "Impleme", "page": 10, "level": 3}}]], "page": 10, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "No Details", "metadata": {"headings": [{"headings_0": {"content": "No Details", "page": 11, "level": 3}}, {"headings_1": {"content": "reports", "page": 10, "level": 3}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Deadline Actual date of Comment (submitted in for submission time/ delayed)", "metadata": {"headings": [{"headings_0": {"content": "No Details", "page": 11, "level": 3}}, {"headings_1": {"content": "reports", "page": 10, "level": 3}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "submission", "metadata": {"headings": [{"headings_0": {"content": "submission", "page": 11, "level": 3}}, {"headings_1": {"content": "No Details", "page": 11, "level": 3}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "(1 Quarter One 31/10/2019 06/12/2019 36 days delay 2 Quarter Two 31/01/2020 02/03/2020 32 days delay 3 Quarter Three 30/04/2020 27/06/2020 57 days delay 4 Quarter Four 31/07/2020 10/09/2020 40 days delay \nFailure to submit performance reports in time is not only contrary to the circular standing instructions it affects the timely evaluation of performance. \nThe Accounting Officer explained that this was due to the fact that often previous quarter activities (and data collection) rollover to the following quarter and are still ongoing by the 30\u00b0 day of the first month of the following quarter. It is also difficult to collect all the accountabilities of the last 90 days within 30 days since at times quarterly releases of funds delay thus delay in implementation of quarterly activities. \n1.9 Accuracy of Performance reports submitted \nI commended the Accounting Officer for Paragraph 55 of the budget execution circular for the financial year ensuring \nactual 2019/2020 states that the Accounting Officer is required to submit quarterly performance", "metadata": {"headings": [{"headings_0": {"content": "submission", "page": 11, "level": 3}}, {"headings_1": {"content": "No Details", "page": 11, "level": 3}}, [{"headings_0": {"content": "submission", "page": 11, "level": 3}}, {"headings_1": {"content": "No Details", "page": 11, "level": 3}}], [{"headings_0": {"content": "submission", "page": 11, "level": 3}}, {"headings_1": {"content": "No Details", "page": 11, "level": 3}}], [{"headings_0": {"content": "submission", "page": 11, "level": 3}}, {"headings_1": {"content": "No Details", "page": 11, "level": 3}}], [{"headings_0": {"content": "submission", "page": 11, "level": 3}}, {"headings_1": {"content": "No Details", "page": 11, "level": 3}}], [{"headings_0": {"content": "submission", "page": 11, "level": 3}}, {"headings_1": {"content": "No Details", "page": 11, "level": 3}}]], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "status", "metadata": {"headings": [{"headings_0": {"content": "status", "page": 11, "level": 3}}, {"headings_1": {"content": "submission", "page": 11, "level": 3}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "performance reports by the 30 day of the first month of the following reports are prepared quarter. These reports should clearly indicate the actual performance against to enable proper the planned outputs and performance for each quarter, showing the assessment", "metadata": {"headings": [{"headings_0": {"content": "status", "page": 11, "level": 3}}, {"headings_1": {"content": "submission", "page": 11, "level": 3}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 11, "level": 1}}, {"headings_1": {"content": "status", "page": 11, "level": 3}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "quantity/quality and physical location of the reported outputs against accountability.", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 11, "level": 1}}, {"headings_1": {"content": "status", "page": 11, "level": 3}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "expenditure.", "metadata": {"headings": [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "From my review of the annual cumulative performance reports (Q4) and physical inspections/verification of performance, I noted that the reported level of performance was consistent with the results of my verification. \nAccurate performance reports make proper assessment and accountability of Ministry funds easy and reliable. \nEmphasis of matter \nWithout qualifying my opinion, I draw attention to the following matters included in the Statement of financial position on Page 8 of the Accounts. \n2.0 Domestic Arrears \nSome arrears remained unsettled at the close of the year. The table below shows the trend analysis of the domestic arrears for the past five years: \nNo Year End \nAmount (UX) % Increase/ decrease 1 \\| 30\" June 2016 \n24,097,096,854 - 2 \\| 30\" June 2017 \n27,329,773,534 13.4%", "metadata": {"headings": [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}, [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}], [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}], [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}], [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}], [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}], [{"headings_0": {"content": "expenditure.", "page": 11, "level": 1}}, {"headings_1": {"content": "and", "page": 11, "level": 1}}]], "page": 11, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "30\"", "metadata": {"headings": [{"headings_0": {"content": "30\"", "page": 12, "level": 3}}, {"headings_1": {"content": "expenditure.", "page": 11, "level": 1}}], "page": 12, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Ministry\u2019s internal control. \noe Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management. \ne 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 Ministry's ability to continue as a going concern. 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 Ministry to cease to continue as a going", "metadata": {"headings": [{"headings_0": {"content": "30\"", "page": 12, "level": 3}}, {"headings_1": {"content": "expenditure.", "page": 11, "level": 1}}], "page": 15, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "concern.", "metadata": {"headings": [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], "page": 15, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "oe 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. \nI 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 \nwith a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them 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 \nin 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. \nReport on the Audit of Compliance with Legislation \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows: \n5.0 Management of Government-Vehicles (Fleet Management) \nOver the years, there has been increasing demand for accountability and better management of public resources by various stakeholders in Uganda. Management of government vehicles (Fleet management) is faced with a number of challenges, such as: inability to respond to national emergencies, like COVID 19; inability to support the delivery of public service by government entities; high government expenditure on purchase of vehicles; misuse of government vehicles; inaccurate vehicle management records; and a general lack of a comprehensive and standard government fleet management policy.", "metadata": {"headings": [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}, [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}], [{"headings_0": {"content": "concern.", "page": 15, "level": 3}}, {"headings_1": {"content": "30\"", "page": 12, "level": 3}}]], "page": 15, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "metadata": {"headings": [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, {"headings_1": {"content": "concern.", "page": 15, "level": 3}}], "page": 16, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "fleet management system in the delivery of public service, and to identify any impediments and make recommendations for improvement. Specifically, the audit was intended to ascertain whether government Vehicles were/are: \ne Acquired in compliance with Government vehicle acquisition guidelines; \ne Comprehensively recorded in the assets register to ensure their proper management; \ne Adequately allocated, operated and utilized to enable delivery of public service; \ne Properly and regularly maintained to achieve optimal performance, increased useful lives and reduced running costs; and \noe Disposed in compliance with PPDA guidelines, and disposal proceeds are properly accounted for. \nThe study was for a scope of three financial years: 2017/18-2019/20. From the procedures undertaken, I noted the following key observations; \nNo Observation Recommendation 5.1 Acquisition of motor vehicles \ni. Funding for purchase of vehicles \nthe three financial the \nFinancial GOU Funding Project Funding Total Funding", "metadata": {"headings": [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, {"headings_1": {"content": "concern.", "page": 15, "level": 3}}, [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, {"headings_1": {"content": "concern.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, {"headings_1": {"content": "concern.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, {"headings_1": {"content": "concern.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, {"headings_1": {"content": "concern.", "page": 15, "level": 3}}], [{"headings_0": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, {"headings_1": {"content": "concern.", "page": 15, "level": 3}}]], "page": 16, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Year", "metadata": {"headings": [{"headings_0": {"content": "Year", "page": 17, "level": 3}}, {"headings_1": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "UGX(BN) No. \nUGX (BN) No. Vehicles UGX (BN) No. Vehicles", "metadata": {"headings": [{"headings_0": {"content": "Year", "page": 17, "level": 3}}, {"headings_1": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}, [{"headings_0": {"content": "Year", "page": 17, "level": 3}}, {"headings_1": {"content": "Subsequently, I developed procedures in order to assess the adequacy of government", "page": 16, "level": 1}}]], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Vehicles", "metadata": {"headings": [{"headings_0": {"content": "Vehicles", "page": 17, "level": 3}}, {"headings_1": {"content": "Year", "page": 17, "level": 3}}], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "2017/18 2.408 14 \\| 0 2.408 14 = \n2018/19 1.483 12 \\| 4.766 28 6.249 40 2019/20 1.534 \\| 7 \\| 0.171 2", "metadata": {"headings": [{"headings_0": {"content": "Vehicles", "page": 17, "level": 3}}, {"headings_1": {"content": "Year", "page": 17, "level": 3}}, [{"headings_0": {"content": "Vehicles", "page": 17, "level": 3}}, {"headings_1": {"content": "Year", "page": 17, "level": 3}}]], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1.706 9", "metadata": {"headings": [{"headings_0": {"content": "1.706 9", "page": 17, "level": 3}}, {"headings_1": {"content": "Vehicles", "page": 17, "level": 3}}], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Total 5.427 \\| 33 \\| 4.937 30 10.364 63 \nCompliance with Government ban on acquisition of motor vehicles I \nnoted the \nAccounting Officer\u2019s According to the Circular Letter Ref; BDP/86/107/03 and dated 15\" May, response \nin \n2019 from the Permanent Secretary and Secretary to the Treasury to all addressing", "metadata": {"headings": [{"headings_0": {"content": "1.706 9", "page": 17, "level": 3}}, {"headings_1": {"content": "Vehicles", "page": 17, "level": 3}}, [{"headings_0": {"content": "1.706 9", "page": 17, "level": 3}}, {"headings_1": {"content": "Vehicles", "page": 17, "level": 3}}], [{"headings_0": {"content": "1.706 9", "page": 17, "level": 3}}, {"headings_1": {"content": "Vehicles", "page": 17, "level": 3}}], [{"headings_0": {"content": "1.706 9", "page": 17, "level": 3}}, {"headings_1": {"content": "Vehicles", "page": 17, "level": 3}}], [{"headings_0": {"content": "1.706 9", "page": 17, "level": 3}}, {"headings_1": {"content": "Vehicles", "page": 17, "level": 3}}]], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "1.706 9", "page": 17, "level": 3}}], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Accounting Officers, Government issued a freeze order on purchase of emergency. vehicles by all MDAs during FY 2019/20 with the exception of 5 Votes, which \nincluded; Office of the President, State House; Ministry of Defence and \nVeteran Affairs; Ministry of Foreign Affairs; and Uganda Revenue Authority. \nFurther guidance from the Ministry of Public Service (MoPS) through a \nCircular Letter Ref; ADM 99/205/01 and dated 21% August, 2019 indicated \nthat clearance would only be given for procurement of vehicles under on- \ngoing donor funded projects. \nHowever, it was observed that the Ministry acquired 5 (five) motor vehicles at a cost of UGX.1.534bn during the FY 2019/20 using GOU funds contrary to the issued guidelines. \nNon-compliance with the government ban on acquisition of motor vehicles undermined the intended Government objective of controlling expenditure on purchase of vehicles and led to diversion of funds. \nThe Accounting Officer explained that Uganda was at the verge of having her exports banned from European Market if certain standards were not met by the department of crop inspection and certification and the main challenge in this department was transport equipment for the Agricultural inspectors who had to be deployed to various sites country wide like in flower farms and border posts in preparation for European Union audit. The Ministry found it urgent and prudent to procure the motor vehicles in", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "1.706 9", "page": 17, "level": 3}}, [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "1.706 9", "page": 17, "level": 3}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "1.706 9", "page": 17, "level": 3}}], [{"headings_0": {"content": "the", "page": 17, "level": 1}}, {"headings_1": {"content": "1.706 9", "page": 17, "level": 3}}]], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "question.", "metadata": {"headings": [{"headings_0": {"content": "question.", "page": 17, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Acquisition of motor vehicles \nI noted the \nAccounting Officer's \nThe Accounting Office explained that the need was occasioned by increased interceptions of Ugandan export products specifically in the European Union market. This required increased mobility of Agricultural Inspectors to ensure the requisite phytosanitary standards are met. \niv. Compliance with the vehicle standardization quidelines of \\| I advised the Government Accounting Officer to \nensure Public Service Circular Standing Instruction No. 1 of 1999 and the compliance with Establishment Notice No. 1 of 2003 about standardization of vehicles for vehicle \nMinisters, other entitled officers and Projects set fuel capacity limits and standardization specifications of the type of vehicles to be purchased for Ministers, other policy. \nentitled officers and Projects. \nThe Ministry complied with standardisation guidelines on 36 out of the 45 procured vehicles. This may result into unnecessary increase in fuel and maintenance costs due to the operation of a fleet with excessive engine", "metadata": {"headings": [{"headings_0": {"content": "question.", "page": 17, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}, [{"headings_0": {"content": "question.", "page": 17, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}], [{"headings_0": {"content": "question.", "page": 17, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}], [{"headings_0": {"content": "question.", "page": 17, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}], [{"headings_0": {"content": "question.", "page": 17, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}], [{"headings_0": {"content": "question.", "page": 17, "level": 8}}, {"headings_1": {"content": "the", "page": 17, "level": 1}}]], "page": 17, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "capacity.", "metadata": {"headings": [{"headings_0": {"content": "capacity.", "page": 18, "level": 8}}, {"headings_1": {"content": "question.", "page": 17, "level": 8}}], "page": 18, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Management explained that the MAAIF is field based and operates in hard to reach areas that require vehicles of higher capacity. Most of these areas have impassable roads that demand for such capacities. Management sought and got clearance from MOPS on the need for vehicles of higher capacity. \n5.2 Motor vehicle recording \ni. Maintenance of Motor Vehicle Records \nI advised the Accounting Officer Section 34 (2) of the Public Finance Management Act, 2015 requires an to \nenforce Accounting Officer to keep a register of assets and inventory in the format maintenance", "metadata": {"headings": [{"headings_0": {"content": "capacity.", "page": 18, "level": 8}}, {"headings_1": {"content": "question.", "page": 17, "level": 8}}, [{"headings_0": {"content": "capacity.", "page": 18, "level": 8}}, {"headings_1": {"content": "question.", "page": 17, "level": 8}}]], "page": 18, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}], "page": 18, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "prescribed by the Accountant General. Furthermore, Paragraph 16.6.1(f), (g) proper \nvehicle & (i) of the Treasury Instructions, 2017 requires recording of the estimated records and ensure useful life of the asset, physical location of the asset and condition of the that the IFMS asset asset which should assist in determining the time of replacement and module is regularly depreciation cost of an asset. \nupdated to enable accurate recording Furthermore, Paragraph 10.13.4 of the Tis, 2017 requires all fixed assets of fixed assets in the acquisitions to be captured in the fixed assets module of the Government financial statements Computerised Financial Management Information System (GFMIS). \nto achieve the desired safety and A sample of 45 vehicles was reviewed. By the time of this audit, September efficient utilization of 2020, four (4) vehicles were yet to be delivered by the contracted suppliers. \nthe Ministry fleet. \nA review of the 41 acquired vehicles at the Ministry revealed the following; \nassets register and which allowed traceability of vehicles. \nFor all of the 41 vehicles, there was no evidence to confirm that vehicle e \ninspections and reconciliations were carried out regularly and that the Asset register was duly updated. \nThis undermines proper management of the Ministry fleet in regard to safety and efficient utilization of vehicles. \nManagement explained that they are undertaking the review and updating of the current assets register in the format prescribed by the Accountant General and work is now at 80% completion. They further stated that they will work with Ministry of Works and Transport to carry out a general motor Vehicle inspection of all vehicles belonging to the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}, [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}]], "page": 18, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "\\| \nMotor Vehicle Usage \nFleet Management Policy and Guidelines \nThe Accounting Section 16.3.1 of the Treasury Instructions, 2017 requires the Accounting Officer is advised to Officer to put in place measures to eliminate theft, losses, wastage and ensure that a vehicle misuse of vehicles. \nmanagement policy streamlining usage However, it was observed that the Ministry did not have a policy on Motor of vehicles is put in Vehicle Management to guide the usage and eliminate theft, losses, wastage place to eliminate and misuse of motor vehicles. This is in addition to absence of a wastage and misuse standardised fleet management policy by Government as the different of the Ministry\u2019s aspects of Government vehicles are managed through different policies cited vehicles. \nin various government documents such as the Uganda Public Service \nStanding Orders 2010, the Public Procurement and Disposal Act, 2014 and \nTreasury Instructions, 2017. \nThe Failure to have a specific Vehicle Management Policy affects the entity\u2019s ability to address its unique motor vehicle challenges which may not be envisaged in the standing Orders and Treasury Accounting Instructions. \nManagement explained that the Ministry has commenced with the \ndevelopment and preparation of the Fleet Management Policy and \nGuidelines. Preparations are underway to engage all stakeholders including \nMinistry of Works and Transport for consultations so that we can capture \ntheir inputs in the proposed Fleet Management Policy and Guidelines. \nMaintenance of Fuel Registers \nThe Accounting It was observed that whereas the Ministry designated a Transport Officer Officer is advised to responsible for transport matters, fuel registers were not maintained for all ensure maintenance", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}, [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}]], "page": 19, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "A review of log books for a sample of 41 vehicles revealed that none had ensure that the either been updated on a weekly basis with journeys made, fuel and transport Officer and maintenance costs or duly certified by an authorizing officer contrary to drivers consistently Section 7 (g) of part (F - i) of the Public Service Standing Orders. \nmaintain vehicle logbooks to enable The failure to maintain vehicle log books makes it difficult for management effective monitoring to track vehicle movements, fuel usage and vehicle maintenance of vehicles with an expenditure. This in turn may lead to misuse of vehicles for unauthorized objective of curbing journeys or purposes. \ndown misuse. \nManagement explained that the transport section has now commenced the enforcement of maintenance of motor vehicle logbooks by drivers and endorsed by the Transport Officer on a weekly basis. \n\\| \niv. Annual Vehicle Inspections \nMotor \nThe Accounting Section 7 (d) of part (F - i) of the Public Service Standing Orders requires Officer is advised to every Government vehicle to be subject to an annual inspection irrespective ensure that annual of age or condition. \nmotor vehicle", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}, [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}], [{"headings_0": {"content": "of", "page": 18, "level": 1}}, {"headings_1": {"content": "capacity.", "page": 18, "level": 8}}]], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "inspections", "metadata": {"headings": [{"headings_0": {"content": "inspections", "page": 20, "level": 8}}, {"headings_1": {"content": "of", "page": 18, "level": 1}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "are", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 20, "level": 3}}, {"headings_1": {"content": "inspections", "page": 20, "level": 8}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "However, a review of the records for the 96 sampled vehicles revealed that carried", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 20, "level": 3}}, {"headings_1": {"content": "inspections", "page": 20, "level": 8}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "out to", "metadata": {"headings": [{"headings_0": {"content": "out to", "page": 20, "level": 3}}, {"headings_1": {"content": "are", "page": 20, "level": 3}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "annual inspections were not undertaken. \nfacilitate preparation and implementation The failure to carry out annual vehicle inspections makes it difficult for of effective vehicle management to undertake effective maintenance and replacement plans. \nmaintenance and", "metadata": {"headings": [{"headings_0": {"content": "out to", "page": 20, "level": 3}}, {"headings_1": {"content": "are", "page": 20, "level": 3}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "replacement plans.", "metadata": {"headings": [{"headings_0": {"content": "replacement plans.", "page": 20, "level": 8}}, {"headings_1": {"content": "out to", "page": 20, "level": 3}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Management explained that the Ministry has prioritized to carry out an \nannual Inspection of all its fleet at the end of this calendar year. \nV. Motor Vehicle allocation \nThe Accounting Officer is advised to Section 15 Part F-I of the Public Service Standing Orders provides that a ensure compliance Public Officer at the level of Director and above shall be entitled to a with the existing chauffeur driven vehicle at a Government expense. Section 16 further guidelines to avoid provides that a public officer at the level of a Head of Department (scale irrational use of U1SE) shall be provided with an official vehicle for official duties including resources that might house to office running. \naffect service", "metadata": {"headings": [{"headings_0": {"content": "replacement plans.", "page": 20, "level": 8}}, {"headings_1": {"content": "out to", "page": 20, "level": 3}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 20, "level": 1}}, {"headings_1": {"content": "replacement plans.", "page": 20, "level": 8}}], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Audit noted that Management does not maintain an approved Vehicle allocation list where acquired motor vehicles are formally assigned to entitled staff by the Accounting Officer. It was further observed that the vehicles are irregularly controlled and monitored at the departmental levels despite the presence of a formally appointed Transport Officer and as a result several vehicles were allocated and used by ineligible staff. Besides, there was no evidence to show that the bona fide staff had authority to drive government \ni. \nFifteen (15) vehicles (15%) were not allocated to any specific personnel yet the Ministry does not maintain a vehicle pool. Such vehicles can easily be misused or lost. \nii. \nFifty-three (53) vehicles (53%) were allocated to officers who were not entitled as per the Public Service standing orders. These were all staff below the salary scale of U1SE. \niii. Sixteen (16) vehicles (16%) allocated to 16 Staff were beyond the recommended/prescribed engine capacities to the officers. \niv. Several officials of the Ministry were allocated new/more vehicles without withdrawing the old ones. \nInappropriate allocation of vehicles results into irrational use of resources, and thus affecting service delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 20, "level": 1}}, {"headings_1": {"content": "replacement plans.", "page": 20, "level": 8}}, [{"headings_0": {"content": "delivery.", "page": 20, "level": 1}}, {"headings_1": {"content": "replacement plans.", "page": 20, "level": 8}}], [{"headings_0": {"content": "delivery.", "page": 20, "level": 1}}, {"headings_1": {"content": "replacement plans.", "page": 20, "level": 8}}], [{"headings_0": {"content": "delivery.", "page": 20, "level": 1}}, {"headings_1": {"content": "replacement plans.", "page": 20, "level": 8}}], [{"headings_0": {"content": "delivery.", "page": 20, "level": 1}}, {"headings_1": {"content": "replacement plans.", "page": 20, "level": 8}}]], "page": 20, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Management explained that the assignment of vehicle to officers depends on \nthe schedule and responsibilities of such officers for example Veterinary \nDoctors/Inspectors, Agricultural officers/Inspectors, fisheries officers/ \ninspectors, entomologists, to mention but a few who need vehicles for their \nroutine operations. \nvi. Support to Entity Service Delivery \nI advised the Accounting Officer Review of the Ministry Fixed Asset register (Light vehicles) revealed that the to put in place a Ministry has a total of 424 light vehicles with 119 vehicles allocated in vehicle allocation list various districts and 305 vehicles at headquarters. \nto ensure rationalization of the However, it was noted that the cost/control center in the fixed asset register allocation of vehicles that shows the allocation of motor vehicles per department was wrongly in the various updated and misleading. For instance, management classified 267 out of the departments/units of 305 vehicles (88%) as vehicles allocated to headquarter. In this regard, the Ministry for audit could not reliably assess the extent of vehicle allocation to key service effective", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 20, "level": 1}}, {"headings_1": {"content": "replacement plans.", "page": 20, "level": 8}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 21, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 20, "level": 1}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "centers within the Ministry. Refer to table below; \nefficient service delivery in the S/N Cost/Control Center (As disclosed in the Fixed Asset Vehicle", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 21, "level": 1}}, {"headings_1": {"content": "delivery.", "page": 20, "level": 1}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "departments", "metadata": {"headings": [{"headings_0": {"content": "departments", "page": 21, "level": 1}}, {"headings_1": {"content": "and", "page": 21, "level": 1}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Register)", "metadata": {"headings": [{"headings_0": {"content": "Register)", "page": 21, "level": 8}}, {"headings_1": {"content": "departments", "page": 21, "level": 1}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Numbers", "metadata": {"headings": [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Crop Production Department \n1\n2. Crop Protection Department \n6", "metadata": {"headings": [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "3. Department of Agricultural Infrastructure and Water for \n2 Agricultural Production\n4. Department of Entomology 1 5, Department of Planning 6\n5. Directorate of Animal Resources \n3", "metadata": {"headings": [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \nTs Farm Development Department \n2 \n", "metadata": {"headings": [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}, [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}], [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}]], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "8. Fisheries Resources Department \n13", "metadata": {"headings": [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}], "page": 21, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">\u00bb Undergo a driving test by the Chief Mechanical Engineer prior to \nexamination for all assumption of duty; \ndrivers to enable >\u00bb Periodic training including defensive driving at a recognized Training \nthem carry out their", "metadata": {"headings": [{"headings_0": {"content": "Numbers", "page": 21, "level": 3}}, {"headings_1": {"content": "Register)", "page": 21, "level": 8}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Institute;", "metadata": {"headings": [{"headings_0": {"content": "Institute;", "page": 22, "level": 8}}, {"headings_1": {"content": "Numbers", "page": 21, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "driving", "metadata": {"headings": [{"headings_0": {"content": "driving", "page": 22, "level": 1}}, {"headings_1": {"content": "Institute;", "page": 22, "level": 8}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Vv Periodic testing every three years on traffic regulations and an annual", "metadata": {"headings": [{"headings_0": {"content": "driving", "page": 22, "level": 1}}, {"headings_1": {"content": "Institute;", "page": 22, "level": 8}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "responsibilities", "metadata": {"headings": [{"headings_0": {"content": "responsibilities", "page": 22, "level": 1}}, {"headings_1": {"content": "driving", "page": 22, "level": 1}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "medical check-up including eye testing. \nwithout pausing any danger to the A review of staff records for a sample of 24 drivers out of a total of 30 Officials and other employed by the Ministry revealed the following; \nroad users. \nDriver's Number of % Remarks", "metadata": {"headings": [{"headings_0": {"content": "responsibilities", "page": 22, "level": 1}}, {"headings_1": {"content": "driving", "page": 22, "level": 1}}, [{"headings_0": {"content": "responsibilities", "page": 22, "level": 1}}, {"headings_1": {"content": "driving", "page": 22, "level": 1}}]], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Requirement", "metadata": {"headings": [{"headings_0": {"content": "Requirement", "page": 22, "level": 3}}, {"headings_1": {"content": "responsibilities", "page": 22, "level": 1}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "drivers", "metadata": {"headings": [{"headings_0": {"content": "drivers", "page": 22, "level": 3}}, {"headings_1": {"content": "Requirement", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Valid driving permit \n24 \nPerformance Appraisal 0", "metadata": {"headings": [{"headings_0": {"content": "drivers", "page": 22, "level": 3}}, {"headings_1": {"content": "Requirement", "page": 22, "level": 3}}, [{"headings_0": {"content": "drivers", "page": 22, "level": 3}}, {"headings_1": {"content": "Requirement", "page": 22, "level": 3}}]], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Annual Medical", "metadata": {"headings": [{"headings_0": {"content": "Annual Medical", "page": 22, "level": 3}}, {"headings_1": {"content": "drivers", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "0 examination \nDriving test \n24 \n100 All drivers possessed valid \\|\\_driving permits \n0 \nNo driver had been appraised 0 No record to show medical", "metadata": {"headings": [{"headings_0": {"content": "Annual Medical", "page": 22, "level": 3}}, {"headings_1": {"content": "drivers", "page": 22, "level": 3}}, [{"headings_0": {"content": "Annual Medical", "page": 22, "level": 3}}, {"headings_1": {"content": "drivers", "page": 22, "level": 3}}], [{"headings_0": {"content": "Annual Medical", "page": 22, "level": 3}}, {"headings_1": {"content": "drivers", "page": 22, "level": 3}}]], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "checks", "metadata": {"headings": [{"headings_0": {"content": "checks", "page": 22, "level": 3}}, {"headings_1": {"content": "Annual Medical", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "100 All drivers undertook a driving \\|", "metadata": {"headings": [{"headings_0": {"content": "checks", "page": 22, "level": 3}}, {"headings_1": {"content": "Annual Medical", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "test", "metadata": {"headings": [{"headings_0": {"content": "test", "page": 22, "level": 3}}, {"headings_1": {"content": "checks", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "The above irregularities lead to failure by the Ministry to assess the drivers\u2019 competence, thus pausing a danger to the officials they drive. \nVehicle Maintenance \nAdequacy of Vehicle Maintenance Funding \nI advised the Accounting Officer Paragraph 16.9.1 of the TIs, 2017 requires the Accounting Officer to prepare to devise strategies an annual budget for asset maintenance, and assess the functionality, that would bring utilization, and physical and financial performance of assets held. \nvehicle maintenance costs to manageable A review of the approved work plan and budget revealed that the Ministry and realistic levels. made budget provisions for vehicle maintenance during the three-year In addition, the period under review. However, the Ministry only realised and spent a total of Accounting", "metadata": {"headings": [{"headings_0": {"content": "test", "page": 22, "level": 3}}, {"headings_1": {"content": "checks", "page": 22, "level": 3}}, [{"headings_0": {"content": "test", "page": 22, "level": 3}}, {"headings_1": {"content": "checks", "page": 22, "level": 3}}]], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Officer", "metadata": {"headings": [{"headings_0": {"content": "Officer", "page": 22, "level": 1}}, {"headings_1": {"content": "test", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "UGX.2,118,853,145 against the vehicle maintenance budget of should ensure UGX.4,016,050,277 for the 3 FYs 2017/18 \u2014 2019/20 reflecting a funding preparation", "metadata": {"headings": [{"headings_0": {"content": "Officer", "page": 22, "level": 1}}, {"headings_1": {"content": "test", "page": 22, "level": 3}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 22, "level": 1}}, {"headings_1": {"content": "Officer", "page": 22, "level": 1}}], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "shortfall to the tune of UGX.1,897,197,132, which is 47.2% of the budgeted proper \nvehicle asset maintenance funds. \nmaintenance plans to monitor vehicle The annual average vehicle maintenance cost per vehicle significantly maintenance costs. decreased from UGX.3,938,870 in FY 2017/18 to UGX.1,668,901 which is a \n57.6% reduction. This could be an indication that several motor vehicles are \nnot properly maintained. For instance, 4 vehicles purchased in financial year \n2018/19 were already reported as mechanically unsound whereas 9 (9%) of \nthe 100 vehicles are \nRepairs of Vehicles \nThe Accounting Officer is advised to \nAudit noted that 56 vehicles were repaired during the year under review at a \nmake an assessment \ntotal cost of UGX.447,775,637. However, it was also noted that 4 vehicles of the grounded and purchased in financial year 2018/19 were already mechanically unsound and mechanically \n9 vehicles were grounded \nunsound vehicles with a view of either", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 22, "level": 1}}, {"headings_1": {"content": "Officer", "page": 22, "level": 1}}, [{"headings_0": {"content": "of", "page": 22, "level": 1}}, {"headings_1": {"content": "Officer", "page": 22, "level": 1}}], [{"headings_0": {"content": "of", "page": 22, "level": 1}}, {"headings_1": {"content": "Officer", "page": 22, "level": 1}}], [{"headings_0": {"content": "of", "page": 22, "level": 1}}, {"headings_1": {"content": "Officer", "page": 22, "level": 1}}], [{"headings_0": {"content": "of", "page": 22, "level": 1}}, {"headings_1": {"content": "Officer", "page": 22, "level": 1}}], [{"headings_0": {"content": "of", "page": 22, "level": 1}}, {"headings_1": {"content": "Officer", "page": 22, "level": 1}}]], "page": 22, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "disposal", "metadata": {"headings": [{"headings_0": {"content": "disposal", "page": 23, "level": 1}}, {"headings_1": {"content": "of", "page": 22, "level": 1}}], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "or", "metadata": {"headings": [{"headings_0": {"content": "or", "page": 23, "level": 3}}, {"headings_1": {"content": "disposal", "page": 23, "level": 1}}], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "committing them to garages for repairs where costs are \nmanageable. iii. Maintenance of Motor Vehicle Service Analysis Records \nI await the \nAccounting Officer\u2019s Section 13 of the public Service Standing Orders requires the driver to efforts in this regard ensure that Government vehicles are regularly serviced (including oiling and of supporting timely greasing), a Service Chart will be kept by the Transport Officer (T/O) on servicing of vehicles every Government vehicle in his or her charge. It is however, the duty of the to enhance efficient driver of the vehicle to ensure that the service chart is followed strictly. \nperformance, thus", "metadata": {"headings": [{"headings_0": {"content": "or", "page": 23, "level": 3}}, {"headings_1": {"content": "disposal", "page": 23, "level": 1}}, [{"headings_0": {"content": "or", "page": 23, "level": 3}}, {"headings_1": {"content": "disposal", "page": 23, "level": 1}}], [{"headings_0": {"content": "or", "page": 23, "level": 3}}, {"headings_1": {"content": "disposal", "page": 23, "level": 1}}], [{"headings_0": {"content": "or", "page": 23, "level": 3}}, {"headings_1": {"content": "disposal", "page": 23, "level": 1}}]], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "reducing", "metadata": {"headings": [{"headings_0": {"content": "reducing", "page": 23, "level": 8}}, {"headings_1": {"content": "or", "page": 23, "level": 3}}], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 23, "level": 1}}, {"headings_1": {"content": "reducing", "page": 23, "level": 8}}], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "On the contrary, it was noted that repair and service analysis registers for maintenance", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 23, "level": 1}}, {"headings_1": {"content": "reducing", "page": 23, "level": 8}}], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "the 96 vehicles tested out of the 100 sampled vehicles held by the Ministry replacement costs. were not maintained. It was further observed that the T/O did not maintain \na service chart for all the 96 vehicles tested. \nThe failure to keep track of vehicle service chart may cause delayed servicing, which in turn could lead to faster ageing of vehicles and high vehicle maintenance and replacement costs. \nManagement explained that the Ministry maintains motor vehicle service \nrecords in form of service cards within the vehicles. It is upon the service \ncards that the Ministry is able to tell that a vehicle is due for the next \nservice. Going forward the ministry has generated a ledger indicating the \nhistory of servicing its vehicles \nDisposal of Vehicles \nCompliance with disposal conditions \nManagement is advised to evaluate \nParagraph 15.11.1 of the TIs, 2017 requires that where it is considered that the Ministry fleet vehicles have reached the end of their useful life; are beyond economical mix to adequately repair or are unserviceable for any other reason; or have become redundant make use of the through obsolescence; they shall be retained until a sufficient quantity is available funds. For accumulated to merit the convening of a Board of Survey to inspect them, example, \nsmaller \nand it shall be the duty of such Board to determine the action to be taken, vehicles with smaller including the decision to board them off. \ncapacities may be \nContinued usage of old vehicles results into high costs of maintenance and uneconomical fuel consumption. \nManagement explained that the Ministry could not board off all vehicles in question as some were deemed to be still serviceable, and also considering resources constraints to procure new vehicles. \nAssessment of the Vehicle Disposal Procedures \nThe Accounting Officer is advised to The Public Procurement and Disposal Public Assets Act, 2003 (as amended) prepare and update and PPDA Regulations, 2014 together with the Public Finance Management the disposal plans as Act, 2015 have prescribed various requirements for the disposal of public per the PPDA", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}, [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}], [{"headings_0": {"content": "and", "page": 23, "level": 1}}, {"headings_1": {"content": "the", "page": 23, "level": 1}}]], "page": 23, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "assets.", "metadata": {"headings": [{"headings_0": {"content": "assets.", "page": 24, "level": 3}}, {"headings_1": {"content": "and", "page": 23, "level": 1}}], "page": 24, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], "page": 24, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "A review of a sample of 37 vehicles disposed by the ministry in FY 2018/2019 revealed the following irregularities;", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], "page": 24, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "a) \nA total of 37 motor vehicles were disposed of by the Ministry. However, the disposal plan for the year was not availed for audit. \nb) A total of 37 motor vehicles (100%) disposed were recommended for disposal by the Board of Survey as per the PPDA requirements. \nc) A total of 37 Vehicles disposed followed the recommended disposal method (public auction) as required by the PPDA requirements. \nd) The contract committee minutes used to ascertain the reserve price was not availed for audit review. However, a total of 37 Vehicles were disposed above the evaluation prices as indicated in the board of survey report. \ne) A sum of UGX.78,600,000 from disposal proceeds was properly recorded in the cashbooks and financial statements of the entity. \n6.0 Procurements \nA review of sample procurement files with regard to the various stages of the procurement process from initiation to contract management revealed several observations as below; \n6.1 \nIrregular contract award above market assessed prices \nSection 5 (3) of the PPDA (rules & methods) regulations, 2014 requires the Accounting officer to re-assess the market price where the price of the best evaluated bidder is higher than the market price established at the commencement of the procurement to ascertain that the market price is still valid. \n\\| \nT \nS/ Procurement Description Market price Award Price Difference N reference \n1 MAAIF/SUPLS/2029- Supply of 2 station 1,095,200,000 1,262,354,255 167,154,255 20/00449 wagons for Finance", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}, [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 24, "level": 1}}, {"headings_1": {"content": "assets.", "page": 24, "level": 3}}]], "page": 24, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "-Lot 1", "metadata": {"headings": [{"headings_0": {"content": "-Lot 1", "page": 25, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 24, "level": 1}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "and Administration not \nexceeding 4500cc \n2 MAAIF/SUPLS/2029- Supply of 2 double 370,000,000 473,157,650 103,157,650", "metadata": {"headings": [{"headings_0": {"content": "-Lot 1", "page": 25, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 24, "level": 1}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "20/00449", "metadata": {"headings": [{"headings_0": {"content": "20/00449", "page": 25, "level": 1}}, {"headings_1": {"content": "-Lot 1", "page": 25, "level": 3}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "cabin pickups under", "metadata": {"headings": [{"headings_0": {"content": "20/00449", "page": 25, "level": 1}}, {"headings_1": {"content": "-Lot 1", "page": 25, "level": 3}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "-Lot 5", "metadata": {"headings": [{"headings_0": {"content": "-Lot 5", "page": 25, "level": 3}}, {"headings_1": {"content": "20/00449", "page": 25, "level": 1}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "support to fisheries development project not exceeding 2800cc", "metadata": {"headings": [{"headings_0": {"content": "-Lot 5", "page": 25, "level": 3}}, {"headings_1": {"content": "20/00449", "page": 25, "level": 1}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 25, "level": 3}}, {"headings_1": {"content": "-Lot 5", "page": 25, "level": 3}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "\\| 1,465,200,000 1,735,511,905 \\| 270,311,905 \nContract prices far above market prices hamper implementation of other planned activities due to inadequate cash flows. \nThe Accounting Officer explained that the variance between estimated cost and awarded prices is occasioned by difference in brands, manufacturers and countries of", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 25, "level": 3}}, {"headings_1": {"content": "-Lot 5", "page": 25, "level": 3}}, [{"headings_0": {"content": "Total", "page": 25, "level": 3}}, {"headings_1": {"content": "-Lot 5", "page": 25, "level": 3}}], [{"headings_0": {"content": "Total", "page": 25, "level": 3}}, {"headings_1": {"content": "-Lot 5", "page": 25, "level": 3}}]], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "origin.", "metadata": {"headings": [{"headings_0": {"content": "origin.", "page": 25, "level": 2}}, {"headings_1": {"content": "Total", "page": 25, "level": 3}}], "page": 25, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "984,120,000", "metadata": {"headings": [{"headings_0": {"content": "984,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "origin.", "page": 25, "level": 2}}], "page": 26, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Irregular contract awards are not only contrary to the spirit of the law i.e. transparency, accountability and fairness but also expose the entity to inflated prices. \nManagement explained that this was attributed to the change in strategy where the ministry had planned to hire only two trucks for one operational base but following the \nMAAIF coordinated emergency plans in the major hotspots to identify these floating islands and break them into smaller pieces that do not pose a threat to fishing", "metadata": {"headings": [{"headings_0": {"content": "984,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "origin.", "page": 25, "level": 2}}, [{"headings_0": {"content": "984,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "origin.", "page": 25, "level": 2}}], [{"headings_0": {"content": "984,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "origin.", "page": 25, "level": 2}}]], "page": 26, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "activities, water transport and power generation. There was an immediate need to", "metadata": {"headings": [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], "page": 27, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "procure a speed boat to enable the technical teams move quickly to the known hotspots and recommend actions before the weeds start moving in the lake. \nAccordingly, management contracted M/s Nile Fishing Company Limited to supply, deliver, install and commission a speed motor boat at a contract sum of UGX.590,000,000 under restricted domestic bidding. \nAudit review revealed the following anomalies; \ni. \nContract Signed Above Assessed Market Price \nRegulation 7 (1) (b) of the PPDA (Contracts) regulations 2014 requires a PDE not to issue a contract document, purchase order, or other communication in any form, conveying acceptance of a bid that binds a procuring and disposing entity to a contract with a provider, until the accounting officer confirms that the contract price is not higher than the market price established prior to the commencement of the procurement process. \nI noted that management contracted the Company to supply a Speed Motor Boat at UGX.590,000,000 although the market price had been established at UGX.400,000,000 resulting into an increment of UGX.190,000,000 (48%). There was no evidence of market re-assessment to confirm whether value for money was attained. \nThe Accounting Officer explained that the estimated price was based on the initial specifications which were later upgraded to include a canopy for shelter and this automatically changed the contract price. \nI advised the Accounting Officer to undertake a market re-assessment in procurement circumstance of this nature. \nii. \nFailure to Perform on Emergency Supply \nGCC 12 of the Contract provided that delivery shall be within 8 calendar weeks from the date of contract signing. The contract was signed on 19\" June 2020 with expected delivery of 19\" August 2020. It was observed that by the time of this audit, December 2020, the contract was yet to be performed 4 months behind schedule. There is a likelihood that the motor boat may not serve the purpose for which it was procured. \nThe Accounting Officer is advised to ensure adequate PDU guidance in adherence to", "metadata": {"headings": [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}, [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}, {"headings_1": {"content": "984,120,000", "page": 26, "level": 3}}]], "page": 27, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 28, "level": 3}}, {"headings_1": {"content": "activities, water transport and power generation. There was an immediate need to", "page": 27, "level": 2}}], "page": 28, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}], "page": 28, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "herr \nJohn F.S. Muwanga AUDITOR GENERAL \nKAMPALA \n30\" December, 2020 \nAPPENDICES - MAAIF \nAPPENDIX I: Status of Implementation ASSP Targets \n1 Procure and distribute Number of tractors procured 450 farming equipment and distributed \n2 Construction of water Number of Valley tanks 1,395 valley tanks : \n450 \n320 130 Partially Achieved Insufficient release of funds by MoFPED and the budget of NAADS was cut by Parliament by over 40% \n1,395 \n1,251, 144 Partially Achieved Insufficient release of funds by reservoirs constructed/rehabilitated constructed/rehabilitated MFPED 3 Development of Number of New based irrigation 5 Achomai, Atari, Namatara, \nIrrigation schemes schemes designed Igongero and Naigombwa \n4 Maintenance of Number of existing public 6 Atera, Kiige, Labori, Ongom, i Irrigation Schemes irrigation schemes Evaluated Olweny and Odina", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}, [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}], [{"headings_0": {"content": "regulations.", "page": 28, "level": 8}}, {"headings_1": {"content": "the", "page": 28, "level": 3}}]], "page": 28, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "and rehabilitated", "metadata": {"headings": [{"headings_0": {"content": "and rehabilitated", "page": 29, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 28, "level": 8}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "5 Development of Number of aquaculture parks 2 (Apac and Mwena) Aquaculture parks established \n6 Provide Agricultural Number of fish fingerings 12,753,439 i inputs -Fish seeds distributed to farmers \n7 Regulate fishing Number of Fisheries and other 144,500", "metadata": {"headings": [{"headings_0": {"content": "and rehabilitated", "page": 29, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 28, "level": 8}}, [{"headings_0": {"content": "and rehabilitated", "page": 29, "level": 3}}, {"headings_1": {"content": "regulations.", "page": 28, "level": 8}}]], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "activities", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 29, "level": 3}}, {"headings_1": {"content": "and rehabilitated", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "regulatory activities Licenced \n8 Enforce Fishing Number of enforcement 3,000 regulations Operations undertaken", "metadata": {"headings": [{"headings_0": {"content": "activities", "page": 29, "level": 3}}, {"headings_1": {"content": "and rehabilitated", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "9 Control water weeds Area of Weed and water 2,000ha", "metadata": {"headings": [{"headings_0": {"content": "9 Control water weeds Area of Weed and water 2,000ha", "page": 29, "level": 3}}, {"headings_1": {"content": "activities", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "hyacinth control coverage \n10 Provision of Animal No. of quarantine stations and 6 (Ruhenjere, Nshara, Lusenke, infrastructure and holding grounds constructed NEC Katonga, Kyankwanzi NALI equipment and Maruzi \n11 \u2018Facilitate Animal cattle crushes 72 \n. No. of \ndisease surveillance constructed to strengthened Disease and vector surveillance \nand control. \n12 Provision of Animal Construction of 12 Livestock 30 \\| \n\\| marketing \nmarkets, 12 sheds, 3 auction infrastructure \ngrounds and 3 border/check points in the project area. \nPartially Achieved The delayed implementation was after the private sector partner who was the critical partner at design and a co- funder to the project withdrew from being part of the project", "metadata": {"headings": [{"headings_0": {"content": "9 Control water weeds Area of Weed and water 2,000ha", "page": 29, "level": 3}}, {"headings_1": {"content": "activities", "page": 29, "level": 3}}, [{"headings_0": {"content": "9 Control water weeds Area of Weed and water 2,000ha", "page": 29, "level": 3}}, {"headings_1": {"content": "activities", "page": 29, "level": 3}}], [{"headings_0": {"content": "9 Control water weeds Area of Weed and water 2,000ha", "page": 29, "level": 3}}, {"headings_1": {"content": "activities", "page": 29, "level": 3}}]], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "implementation", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 29, "level": 2}}, {"headings_1": {"content": "9 Control water weeds Area of Weed and water 2,000ha", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Partially Achieved Insufficient budge release by", "metadata": {"headings": [{"headings_0": {"content": "implementation", "page": 29, "level": 2}}, {"headings_1": {"content": "9 Control water weeds Area of Weed and water 2,000ha", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MFPED", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "implementation", "page": 29, "level": 2}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Not achieved \nLong process of land acquisition derailed the process of setting up the Aqua parks \n12,753,439 11,245,758 1,507,681 Partially Achieved Insufficient release of funds by", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "implementation", "page": 29, "level": 2}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MFPED", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "144,500 151,324 -6,824 Fully achieved N/A \n3,000 3,150 -150 Fully achieved N/A \n2,000 \n1,200 800 Partially Achieved Insufficient release of funds by", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}, [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}]], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MFPED", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "6 \n2 \n4 Partially Achieved Insufficient release of funds by", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MFPED", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "72 72 Fully achieved N/A \n30 30 Fully achieved N/A \nsee \neherey Rea) agi \n13 Control livestock No. of animal Vaccines procured 20,550,000 diseases to ensure that and distributed", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}, [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], [{"headings_0": {"content": "MFPED", "page": 29, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}]], "page": 29, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "communicable diseases", "metadata": {"headings": [{"headings_0": {"content": "communicable diseases", "page": 30, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 29, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "are", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 30, "level": 1}}, {"headings_1": {"content": "communicable diseases", "page": 30, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "managed \nNumber of doses of \nvaccines procured \n1 Regulate Animal No. of Cattle traders Licenses 5,710 activities procured and issued \n15 / \\| Crop pests and disease No. of Agro chemicals dealer 950 control regulatory premises registered \nstrengthening \nAgro chemicals dealer \npremises registered", "metadata": {"headings": [{"headings_0": {"content": "are", "page": 30, "level": 1}}, {"headings_1": {"content": "communicable diseases", "page": 30, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "\u201a16 Train staff in pest No. of staff trained in pest 1,650", "metadata": {"headings": [{"headings_0": {"content": "\u201a16 Train staff in pest No. of staff trained in pest 1,650", "page": 30, "level": 3}}, {"headings_1": {"content": "are", "page": 30, "level": 1}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "surveillance and surveillance, diagnostics and diagnostics", "metadata": {"headings": [{"headings_0": {"content": "\u201a16 Train staff in pest No. of staff trained in pest 1,650", "page": 30, "level": 3}}, {"headings_1": {"content": "are", "page": 30, "level": 1}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "control", "metadata": {"headings": [{"headings_0": {"content": "control", "page": 30, "level": 3}}, {"headings_1": {"content": "\u201a16 Train staff in pest No. of staff trained in pest 1,650", "page": 30, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "17 Facilitate farmer No. of farmer demonstration 4,550 demonstration sites sites by commodity \n18 Recruit and facilitate Ratio of extension workers to 1:500 extension workers farmers \n20,550,000 7,480,880 13,069,120 Partially Achieved Insufficient release of funds by", "metadata": {"headings": [{"headings_0": {"content": "control", "page": 30, "level": 3}}, {"headings_1": {"content": "\u201a16 Train staff in pest No. of staff trained in pest 1,650", "page": 30, "level": 3}}, [{"headings_0": {"content": "control", "page": 30, "level": 3}}, {"headings_1": {"content": "\u201a16 Train staff in pest No. of staff trained in pest 1,650", "page": 30, "level": 3}}]], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MFPED", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "control", "page": 30, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "5,710 5,848 -138 Fully achieved N/A", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "control", "page": 30, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "950 1,121 -171 Fully achieved N/A", "metadata": {"headings": [{"headings_0": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "1,650 1,825 al75 Fully achieved N/A \n4,550 5,625 -1,075 Fully achieved N/A \n1:500 1:1,800 \nPartially Achieved Insufficient release of funds by", "metadata": {"headings": [{"headings_0": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}, [{"headings_0": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}], [{"headings_0": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}]], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "MFPED", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "29 \nAPPENDIX II: Budget Performance (Implementation of the approved budget) \na is \n", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}, [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}], [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}], [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}]], "page": 30, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:00 1 Output: 03 >Procure 142,074 3 >Procure 500,000 2,000,000 2,000,000 1,000,000 999,509 >Procured 142,074 357,926 Insufficien Partially Policy 76 Support Improving cashew nut seedlings cashew nut seedlings \nPlannin for Value and distributed to and distributed to the \ng and Institution addition the different farmers different farmers in 28 \nSuppor al \nand in 28 districts along \ndistricts along the \nt Developm market the cattle corridor. cattle corridor. \nService ent Access >Hold 2 >Hold 2 stakeholders", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "cashew nut seedlings cashew nut t funds implement >Held 2 stakeholders seedlings not release ed engagement meeting procured \n>Carried out 4 supervision and s stakeholders engagement meeting monitoring visits engagement meeting \nwith the Uganda \nwith the Uganda \nCashew nuts \nCashew nuts \nproducer's association", "metadata": {"headings": [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}, [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}], [{"headings_0": {"content": "MFPED", "page": 30, "level": 3}}, {"headings_1": {"content": "950 1,121 -171 Fully achieved N/A", "page": 30, "level": 3}}]], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "producer's", "metadata": {"headings": [{"headings_0": {"content": "producer's", "page": 31, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": ">Carry out 4 association supervision and >Carry out 4 \nmonitoring visits to the supervision and \n28 districts \nmonitoring visits to \nthe 28 districts \n", "metadata": {"headings": [{"headings_0": {"content": "producer's", "page": 31, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}, [{"headings_0": {"content": "producer's", "page": 31, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}]], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:00 2 Output: 04 >Conduct 4 \n>Conduct 4 Inspection, 201,000 201,000 157,000 156,967 >Conducted 4 >Supervision of Insufficien Partially Policy 76 Support Monitoring Inspection, support support Supervision of \n\\_ \nPlannin for and Supervision of MAAIF MAAIF programmes, \ng and Institution evaluating programmes, projects and standards \nSuppor al the projects and in District Production \nt Developm activities standards in District Departments; \nService ent of the Production \ns sector Departments; >Conduct Personnel \naudit of staff at 54 \n>Conduct Personnel District Production \naudit of staff at 54 Departments, \nDistrict Production \nDepartments, >Recruitment of the \nextension workers at \n>Recruitment of the \n60 district local \nextension workers at", "metadata": {"headings": [{"headings_0": {"content": "producer's", "page": 31, "level": 3}}, {"headings_1": {"content": "MFPED", "page": 30, "level": 3}}], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "governments", "metadata": {"headings": [{"headings_0": {"content": "governments", "page": 31, "level": 3}}, {"headings_1": {"content": "producer's", "page": 31, "level": 3}}], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "60 district local \nmonitored and governments \nsupervised. monitored and \nsupervised.", "metadata": {"headings": [{"headings_0": {"content": "governments", "page": 31, "level": 3}}, {"headings_1": {"content": "producer's", "page": 31, "level": 3}}, [{"headings_0": {"content": "governments", "page": 31, "level": 3}}, {"headings_1": {"content": "producer's", "page": 31, "level": 3}}]], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Inspections", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "the recruitment t release implement of extension of funds ed >Conducted Personnel workers in 15 by MFPED \naudit of staff at 54 \ndistrict Local \nDepartments, Governments \nnot conducted \n>Supervised and \nmonitored the \nRecruitment of \nextension workers at \n45 districts \n", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}, [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}]], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:00 3 Output: 05 >MAAIF land \n>MAAIF land surveying 243,750 243,750 206,588 206,588 >MAAIF land >MAAIF land Insufficien Partially Policy 76 Support Creating surveying and Titling and Titling both at the \nPlannin for and both at headquarters and 10 \ngand Institution Enabling the headquarters districts. \nSuppor al environme and 10 districts. \nt Developm nt for \nService ent Agriculture", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "surveying and Titling surveying and t release implement both at the \ntitling not of funds ed headquarters and 8 \ncarried out in 2 by MFPED \ndistricts conducted districts \n", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}, [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}]], "page": 31, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "9. Project:00 Output: 07 >Support activities >Conduct three Policy 76 Support Monitoring to improve knowledge Plannin for & knowledge management g and Institution Evaluation management among workshops of Suppor al \nfarmers and \nAgriculture Extensional t Developm \nextension workers at \nWorkers in the Eastern Service ent \nthe district and sub \nand Central regions. \ns", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "counties (ring fenced budget item)", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:00 Output: 20 >Support MAAIF >Support quarterly Policy 76 Support Records public relation officer MAAIF public relation Plannin for Manageme and media officer and media gand Institution nt Services interactions (ring interactions (ring Suppor al fenced budget item). fenced budget item). t Developm \n>Organize 8 media Service ent >Organize 8 media press conferences on s", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \npress conferences on \nfood nutrition and food nutrition and security \nsecurity >Print 1,000 assorted media advertisements >Print 1,000 \nand branding assorted media documents advertisements and \nbranding documents \n", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}, [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}]], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:00 Output: 51 >Provide quarterly Salaries for 3 staff and Policy 76 Support Secondme logistical support to quarterly facilitation Plannin for nt for the Office of the (rental \ngand Institution MAAIF Agriculture Attache accommodation, fuel Suppor al staff in in Rome quarterly and office supplies) t Developm Rome (Ring fenced Budget \nService ent item)", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Conducted three 0 0 Fully knowledge implement management ed", "metadata": {"headings": [{"headings_0": {"content": "Inspections", "page": 31, "level": 3}}, {"headings_1": {"content": "governments", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "workshops", "metadata": {"headings": [{"headings_0": {"content": "workshops", "page": 32, "level": 3}}, {"headings_1": {"content": "Inspections", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": ">Supported MAAIF One Media Insufficien Partially public relation officer press \nt release implement and media interactions conference was of funds ed >Organized 7 media not conducted by MFPED \npress conferences on \nfood nutrition and", "metadata": {"headings": [{"headings_0": {"content": "workshops", "page": 32, "level": 3}}, {"headings_1": {"content": "Inspections", "page": 31, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "security", "metadata": {"headings": [{"headings_0": {"content": "security", "page": 32, "level": 3}}, {"headings_1": {"content": "workshops", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": ">Printed 1,000 assorted media \nSalaries for 3 staffand 0 \n0 Fully quarterly facilitation implement (rental ed accommodation,", "metadata": {"headings": [{"headings_0": {"content": "security", "page": 32, "level": 3}}, {"headings_1": {"content": "workshops", "page": 32, "level": 3}}, [{"headings_0": {"content": "security", "page": 32, "level": 3}}, {"headings_1": {"content": "workshops", "page": 32, "level": 3}}]], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "fuel", "metadata": {"headings": [{"headings_0": {"content": "fuel", "page": 32, "level": 3}}, {"headings_1": {"content": "security", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "and office supplies)", "metadata": {"headings": [{"headings_0": {"content": "fuel", "page": 32, "level": 3}}, {"headings_1": {"content": "security", "page": 32, "level": 3}}], "page": 32, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Wei", "metadata": {"headings": [{"headings_0": {"content": "Wei", "page": 33, "level": 3}}, {"headings_1": {"content": "fuel", "page": 32, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "49. Project:00 7 Output: 72 >National Animal 3 >National Animal 995,000 995,000 948,750 948,750 >NADDEC phase two 0", "metadata": {"headings": [{"headings_0": {"content": "Wei", "page": 33, "level": 3}}, {"headings_1": {"content": "fuel", "page": 32, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Wei", "page": 33, "level": 3}}, {"headings_1": {"content": "fuel", "page": 32, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Policy 76 Support Governme Disease Diagnostic Disease Diagnostic Plannin for nt Epidemiological Epidemiological Centre g and Institution Buildings Centre (NADDEC) (NADDEC) phase two Suppor al and phase two buildings buildings rehabilitated t Developm Administra rehabilitated and and renovated.; Service ent tive renovated.; \ns Infrastruct >One stop centre ure >One stop centre \nrenovated t MAAIF renovated t MAAIF \nhead quarter building head quarter >Wandegeya Stores building \nand fence buildings >Wandegeya Stores renovated. \nand fence buildings \nrenovated. \nbuildings rehabilitated implement and renovated. ed >One stop centre \nrenovated t MAAIF \nhead quarter building \n>Wandegeya Stores", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}]], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Output: 77 >Support and", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \n\\| Project:00 8 \n> Hold 8 stakeholders 4,000,000 4,000,000 1,053,481 1,053,481 > Held 4 stakeholders >4 \nInsufficien Partially Policy 76 Support Purchase coordination of engagement meetings \nPlannin for of setting up of regional >Validation of 625 \ng and Institution Specialised bulking and agro processing and \nSuppor al Machinery processing centres marketing sites \nt Developm & so as to promote >Procured 6 sets of \nService ent Equipment agro-industrialization four maize milling \ns (ring fences budget machine and livestock \nitem) shade machines \nengagement meetings stakeholders t release implement engagement of funds ed >Validation of 325 meetings by MFPED \nagro processing and \n>Validation of \nmarketing sites \n300 agro \nProcured 6 sets of \nProcessing and \nmachines marketing sites \n", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}]], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:00 9 Output: 79", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Pay tax contributions 300,000 300,000 250,000 250,000 Paid tax contributions 0", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Wei", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Policy 76 Support Acquisition Pay tax contributions for 3 Motor vehicles for Plannin for of Other to organization SASAKAWA Global g and Institution Capital arising out of MOUs 2000 arising out of Suppor al Assets with MAAIF MOUs with MAAIF t", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Developm", "metadata": {"headings": [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Service ent s \nfor 3 Motor vehicles \nimplement for SASAKAWA Global ed 2000 \nltr", "metadata": {"headings": [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}, [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}]], "page": 33, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Project:13 10 Output: 04 >3 District Project 3 >3 District Project 200,000 200,000 168,000 168,000 >3 District Project 0 \n0 Fully Agricul 23 The Monitoring Coordination Coordination \ntural Project on and Committees Committees (DPCCs), \nInfrast Irrigation evaluating (DPCCs), Project \nProject Area \nructure Scheme the Area Coordination Coordination \nDevelopm activities Committees, Project Committees \nr \nMecha ent in of the Affected Persons >Conduct 4 Monitoring \nnizatio Central sector \nfield activities the \nn& and >Conduct 4 implementation of \nWater Eastern Monitoring field project activities \nfor Uganda activities the >Sensitize, train and \nAgricul (PISD)- implementation of form 20 irrigation \ntural \nproject activities \nwater user associations \nProduc \n>Sensitize, train and \ntion form 20 irrigation \nwater user \nassociations to aid \nmanagement of the \nirrigation scheme", "metadata": {"headings": [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Output: 82 >Support activities >Support activities of 2 1,500,800 Agricul Constructi of 2 baseline baseline surveys. \ntural on of surveys. > 2 Resettlement \nInfrast irrigation >Consultancy Action Plan studies and", "metadata": {"headings": [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \nCoordination implement Committees engaged ed \n> Conducted 4 Monitoring field activities \n>Sensitized, trained and formed 20 irrigation water user associations \n>Supported activities Fully of 2 baseline surveys \nimplement > 2 Resettlement \ned \nAction Plan studies \nructure schemes procurement, implementation undertaken; \n\u00bb stakeholder undertaken; >2 Environment \nMecha consultations, >2 Environment Management Plans \nnizatio contract Management Plans developed. \nn& management developed. \n>2 Detailed Designs \nWater > 2 Resettlement >2 Detailed Designs \ncompleted", "metadata": {"headings": [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}, [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}], [{"headings_0": {"content": "Developm", "page": 33, "level": 3}}, {"headings_1": {"content": "Fully", "page": 33, "level": 3}}]], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "for", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 34, "level": 3}}, {"headings_1": {"content": "Developm", "page": 33, "level": 3}}], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Action Plan studies \ncompleted, for Atari", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 34, "level": 3}}, {"headings_1": {"content": "Developm", "page": 33, "level": 3}}], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Agricul", "metadata": {"headings": [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "and implementation \nand Sironko irrigation tural undertaken; schemes Produc >2 Environment \ntion Management Plans \ndeveloped. \n>2 Detailed Designs \ncompleted, for Atari \nand Sironko \nirrigation scheme \nu) u) \n", "metadata": {"headings": [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}, [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}]], "page": 34, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project: 13 12 >Conduct four >Conduct four capacity Policy 27 capacity building building activities of Plannin National activities of staff at staff at NFLC \ng and Farmers NFLC >Undertake 3 Suppor Leadership >Undertake 3 Monitoring and t Center Monitoring and supervision of Service (NFLC) supervision of implementation of s implementation of activities at National activities at National Farmers Leadership", "metadata": {"headings": [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Conducted two Insufficien Partially capacity building \nt release implement activities \nof funds ed >Undertook 2 \nby MFPED Monitoring and comprehensive \nsupervision of \nimplementation of \nactivities \n>Quarterly facilitation \nFarmers Leadership Center (NFLC) of \nCenter (NFLC) > Quarterly facilitation coordination/operation \n>Payment of Project of \nal costs for the NFLC; coordination/operati coordination/operation -2 quarters onal costs for the al costs for the NFLC; \n>Undertake 2 NFLC; >Undertake 3 comprehensive >Undertake comprehensive training \ntraining of farmers and comprehensive of farmers and their \ntheir leaders on mind- training of farmers leaders on mind-set \nset \nchange and their leaders \nchange \nespecially women \nand youth \n", "metadata": {"headings": [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}, [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}]], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:13 13 >Procure Assorted >Procure 550 kgs of Policy 27", "metadata": {"headings": [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Farm tools and fertilizer, 44ltrs of Plannin National \nequipment. herbicides and 30lts of g and Farmers >Greenhouses pesticides Suppor Leadership procured and >Greenhouses t Center established at procured and Service (NFLC) Kampiringisa established at s \nNational Farmers Kampiringisa National Leadership Centre Farmers Leadership \n>Procured 550 kgs of >Greenhouses Insufficien Partially fertilizer, 44ltrs of t funds implement herbicides and 30lts of and established released ed pesticides \nat Kampiringisa by mFPED \n>2 Irrigation", "metadata": {"headings": [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}, [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}], [{"headings_0": {"content": "Agricul", "page": 34, "level": 3}}, {"headings_1": {"content": "for", "page": 34, "level": 3}}]], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "system/network", "metadata": {"headings": [{"headings_0": {"content": "system/network", "page": 35, "level": 3}}, {"headings_1": {"content": "Agricul", "page": 34, "level": 3}}], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "for", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 35, "level": 3}}, {"headings_1": {"content": "system/network", "page": 35, "level": 3}}], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "the model farm at Centre (NFLC). Kampiringisa National \n(NFLC). Centre (NFLC). Farmers \n>2 Irrigation >2 Irrigation \nLeadership Centre system/network for system/network for the \n(NFLC) installed. the model farm at model farm at \n>Facilitated 16 casual Kampiringisa Kampiringisa National \nlabourers to maintain National Farmers Farmers \nthe livestock units Leadership Centre \nLeadership Centre (NFLC) installed. (NFLC) installed. >Livestock unit", "metadata": {"headings": [{"headings_0": {"content": "for", "page": 35, "level": 3}}, {"headings_1": {"content": "system/network", "page": 35, "level": 3}}, [{"headings_0": {"content": "for", "page": 35, "level": 3}}, {"headings_1": {"content": "system/network", "page": 35, "level": 3}}], [{"headings_0": {"content": "for", "page": 35, "level": 3}}, {"headings_1": {"content": "system/network", "page": 35, "level": 3}}], [{"headings_0": {"content": "for", "page": 35, "level": 3}}, {"headings_1": {"content": "system/network", "page": 35, "level": 3}}], [{"headings_0": {"content": "for", "page": 35, "level": 3}}, {"headings_1": {"content": "system/network", "page": 35, "level": 3}}], [{"headings_0": {"content": "for", "page": 35, "level": 3}}, {"headings_1": {"content": "system/network", "page": 35, "level": 3}}]], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": ">Facilitate 16 casual", "metadata": {"headings": [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "maintained (feed \nlabourers to maintain stocks farm inputs, \nthe livestock units , \nDrugs, materials and \ncasual \nlabour procured )", "metadata": {"headings": [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}, [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}], [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}]], "page": 35, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:13 Output: 05 >Undertake >Undertake 4 Policy 28 Support Creating supervision activities supervision activities at Plannin to and at Bukalasa Bukalasa Agricultural g and Agricultura Enabling Agricultural College. College. \nSuppor \\| Training environme >Conduct >Conduct 4 \n\\_ \nt Institution nt for Administrative Administrative Service s Agriculture meetings to assess meetings to assess the s", "metadata": {"headings": [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \nthe performance of \nperformance of the the training college \ntraining college", "metadata": {"headings": [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}, [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}]], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:13 Output: 06 > Undertake > Undertake 4 Policy 28 Support Institution supervision of supervision of activities Plannin to al activities at Fisheries at Fisheries Training g and Agricultura Developm Training Institute. Institute. \nSuppor \\| Training ent In >Conduct quarterly >Conduct 4 \nt Institution Agricultura Administrative Administrative Service Ss \\| Sector meetings to assess meetings to assess the s the performance of performance of the the training institute training institute >Provide logistical >Provide logistical support for the daily support for the daily running of the running of the institute", "metadata": {"headings": [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Undertook 4 Fully supervision activities implement at Bukalasa ed Agricultural College. \n>Conducted 4", "metadata": {"headings": [{"headings_0": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, {"headings_1": {"content": "for", "page": 35, "level": 3}}], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Administrative", "metadata": {"headings": [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "meetings \n> Undertook 3 \nEffects of Partially supervision activities \nthe COVID implement at Fisheries Training 19 ed Institute. pandemic >Conducted 3 and Administrative insufficient meetings funds >Provided \nlogistical \nsupport for the daily \nrunning of the institute \nquarterly (fuel, \nstationery, welfare and \ninstitute quarterly quarterly (fuel, utilities) \nstationery, welfare and \nutilities) \n~ \n\u2014", "metadata": {"headings": [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}], [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}]], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:13 Output: 72 >Construct >Construct perimeter Policy 28 Support Governme perimeter fence at fence at FTI Plannin to nt FIT >Student\u2019s 1 dormitory g and Agricultura Buildings >Student\u2019s 1 construct and 2 staff \\_ Suppor \\| Training and dormitory construct houses \nt Institution Administra and 2 staff houses \nService s tive", "metadata": {"headings": [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "s \nInfrastruct \nure", "metadata": {"headings": [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}], [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}]], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:13 Output: 79 >Renovated and >Renovate and Policy 28 Support Acquisition maintained structure maintain 4 staff houses Plannin to of Other at Fisheries Training and 1 dormitory at g and Agricultura Capital Institute and Fisheries Training Suppor \\| Training Assets Bukalasa Agricultural Institute and Bukalasa t Institution College Agricultural College", "metadata": {"headings": [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Constructed Fully perimeter fence at FTI \nimplement >Student\u2019s 1 ed dormitory constructed \nand 2 staff houses \nrenovated \n>Renovated and Fully maintained 4 staff \nimplement houses and 1 \ned dormitory at Fisheries \nTraining Institute and \nBukalasa Agricultural \nService 5 College \ns", "metadata": {"headings": [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}, [{"headings_0": {"content": "Administrative", "page": 36, "level": 3}}, {"headings_1": {"content": ">Facilitate 16 casual", "page": 35, "level": 3}}]], "page": 36, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "an", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 37, "level": 3}}, {"headings_1": {"content": "Administrative", "page": 36, "level": 3}}], "page": 37, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Project:13 18 Output: 03 >Procure 800 tonsof 5 >Procure 800 tons of \nProcured 800 tons of 30 Promotion mulberry cuttings mulberry cuttings \nmulberry cuttings and Livestock of Animals and distributed to >Conduct 20surveys \ndistributed \nDiseases and silk farmer groups on mulberry and silk \n>Conducted surveys Control Animal >Conduct surveys on worm pest and disease \non mulberry and silk Project Products mulberry and silk in 45 districts \nworm pest >11 \nPhase 2 worm pest and >Promote 11 Mulberry \nMulberry and silkworm disease in Central and silkworm pests and \npests and diseases \nand Western Uganda diseases situation and \nsituation and \nPromoted silk worm preventive measures \npreventive measures growing in 9 local >Diseminate \npromoted in the 45 governments Sericulture information districts through sensitisation technology to farmers \n>Sericulture \nof farmers and stakeholders in 24 \ninformation technology >Mulberry and districts at Kawanda. \ndisseminated to silkworm pests and >Provide 10 Viable silk \nfarmers and \ndiseases situation worms egg parent lines \nstakeholders at \nand preventive at the National \nKawanda in 24 measures Sericulture Centre in \ndistricts \n>Sericulture Kawanda.. \n>10 Viable silk worms information egg parent lines technology \nprovided \ndisseminated \n>Viable silk worms \negg parent lines \n", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 37, "level": 3}}, {"headings_1": {"content": "Administrative", "page": 36, "level": 3}}, [{"headings_0": {"content": "an", "page": 37, "level": 3}}, {"headings_1": {"content": "Administrative", "page": 36, "level": 3}}]], "page": 37, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2. Project:13 19 Output: 05 >Procure 3,011,000 >Procure 3,011,000 8,965,000 8,109,000 7,961,500 7,931,382 Procured 3,011,000 0 \n0 Fully Animal 30 Vector and dozes of FMD dozes of FMD vaccines \ndozes of vaccines implement Resour Livestock disease vaccines and >Conduct 3 mass \ned \nces Diseases control distributed to 53 sensitization and \n>Conducted 3 mass \nControl measures affected districts awareness campaigns \nsensitization \nProject >Support districts to >Conduct 10 radio and", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 37, "level": 3}}, {"headings_1": {"content": "Administrative", "page": 36, "level": 3}}], "page": 38, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Campaigns", "metadata": {"headings": [{"headings_0": {"content": "Campaigns", "page": 38, "level": 3}}, {"headings_1": {"content": "an", "page": 37, "level": 3}}], "page": 38, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Phase 2 \ncarry out FMD \nTV talk shows to create \nvaccination in 53 awareness \n>Conducted 10 radio affected districts >Conduct 4 Field \nand TV talk shows to >Conduct 3 mass investigations of \ncreate awareness sensitization and \nacaricides use & \nawareness creation resistance in the \n>4 Field investigations on control of FMD, Country \nof acaricide use & CBPP, PPR and other >Conduct 4 Technical \nresistance in the diseases. back up awareness \nCountry conducted >Backstop 30 campaigns \nDistrict staff on \n>Conducted 4 \ndisease control \nTechnical back up guidelines awareness campaigns >Conduct 10 radio \nand TV talk shows to \ncreate awareness of \nmajor epidemic \nanimal diseases and \nvectors \n>4 Field investigations of acaricides use & \nresistance in the Country conducted >Conduct 4 Technical back up awareness", "metadata": {"headings": [{"headings_0": {"content": "Campaigns", "page": 38, "level": 3}}, {"headings_1": {"content": "an", "page": 37, "level": 3}}, [{"headings_0": {"content": "Campaigns", "page": 38, "level": 3}}, {"headings_1": {"content": "an", "page": 37, "level": 3}}], [{"headings_0": {"content": "Campaigns", "page": 38, "level": 3}}, {"headings_1": {"content": "an", "page": 37, "level": 3}}]], "page": 38, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "campaigns", "metadata": {"headings": [{"headings_0": {"content": "campaigns", "page": 38, "level": 3}}, {"headings_1": {"content": "Campaigns", "page": 38, "level": 3}}], "page": 38, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "it", "metadata": {"headings": [{"headings_0": {"content": "campaigns", "page": 38, "level": 3}}, {"headings_1": {"content": "Campaigns", "page": 38, "level": 3}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Bein", "metadata": {"headings": [{"headings_0": {"content": "Bein", "page": 39, "level": 1}}, {"headings_1": {"content": "campaigns", "page": 38, "level": 3}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "2. Project:13 20 Output: 06 >Support 2 disease >Support 2 disease 295,318 Animal 30 Improved control activities in control activities \nResour Livestock market the Basongola >Conduct three \nces Diseases access for pastoral communities Sensitization activities \nControl livestock of Kasese and \nProject and Bunyangoba districts \nPhase 2 \nlivestock such as Vaccination \nproducts of animals against \nFMD, PPR and CBPP", "metadata": {"headings": [{"headings_0": {"content": "Bein", "page": 39, "level": 1}}, {"headings_1": {"content": "campaigns", "page": 38, "level": 3}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \n>Conduct three Sensitization activities of Basongola Pastoral Farmers on", "metadata": {"headings": [{"headings_0": {"content": "Bein", "page": 39, "level": 1}}, {"headings_1": {"content": "campaigns", "page": 38, "level": 3}}, [{"headings_0": {"content": "Bein", "page": 39, "level": 1}}, {"headings_1": {"content": "campaigns", "page": 38, "level": 3}}]], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Quarantine", "metadata": {"headings": [{"headings_0": {"content": "Quarantine", "page": 39, "level": 3}}, {"headings_1": {"content": "Bein", "page": 39, "level": 1}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "restrictions and animal movement control", "metadata": {"headings": [{"headings_0": {"content": "Quarantine", "page": 39, "level": 3}}, {"headings_1": {"content": "Bein", "page": 39, "level": 1}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2. \\_Project:13 21 Output: 09 >Maintained the >Quarterly 9,036,698 Animal 30 Vector and existing cold chains Maintenance the \nResour Livestock disease at NADDEC existing cold chains at \nces Diseases control in >Procured assorted NADDEC \nControl priority laboratory kits, >Procured assorted \nProject animal equipment and laboratory kits, \nPhase 2 commoditi consumables for equipment and \nes NADDEC and 8 consumables for \nregional labs NADDEC and 8 \n>Procured regional labs \n1,500,000 dozes of \n>Procured 1,500,000 \nCBPP, PPR and \ndozes of CBPP, PPR \nRabies and \nand Rabies and \ndistributed to them \ndistributed to them \ncountrywide. \ncountrywide.", "metadata": {"headings": [{"headings_0": {"content": "Quarantine", "page": 39, "level": 3}}, {"headings_1": {"content": "Bein", "page": 39, "level": 1}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Supported 2 disease 0", "metadata": {"headings": [{"headings_0": {"content": "Quarantine", "page": 39, "level": 3}}, {"headings_1": {"content": "Bein", "page": 39, "level": 1}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "control activities implement ed >Conducted three \nSensitization activities \n>Procured assorted >Maintained Insufficien Partially laboratory kits, the existing t release implement equipment and \ncold chains at of funds ed consumables for NADDEC by MFPED \nNADDEC and 8 quarterly \nregional labs \n>Procured 1,500,000 dozes of CBPP, PPR and Rabies \n", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}]], "page": 39, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Project:13 22 Output: 01 >Provide logistical 2 >Payment for salaries 2,500,000 2,500,000 2,306,748 2,292,254 >Payment for salaries 0 \n0 Fully Agricul 57 Policies, support to the for 60 project staff, \ntural Improving laws, running and provide quarterly \nInfrast Access and guidelines, maintenance of logistical support for \nructure Use of plans and Irrigation Schemes maintenance of the \nAgricultura strategies of Mubuku, Doho, irrigation schemes. \n1 \nMecha \\| Odina \nnizatio Equipment >Support the >Support quarterly \nn& and operations of the maintenance and \nWater Mechanisa new Regional facilitate operations of \nfor tion Mechanisation the new Regional \nAgricul through Centre of Buwama Mechanisation Centre \ntural the use of and Agwata of Buwama and", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "for 60 project staff, \nimplement provide quarterly ed logistical support for \nmaintenance of the \nirrigation schemes. \n>Support", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 39, "level": 3}}, {"headings_1": {"content": "Quarantine", "page": 39, "level": 3}}]], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "quarterly", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "maintenance and facilitate operations of the new Regional Mechanisation Centre of Buwama and Produc labour Agwata Agwata", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 40, "level": 3}}, {"headings_1": {"content": "Fully", "page": 39, "level": 3}}], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "tion", "metadata": {"headings": [{"headings_0": {"content": "tion", "page": 40, "level": 3}}, {"headings_1": {"content": "quarterly", "page": 40, "level": 3}}], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Saving", "metadata": {"headings": [{"headings_0": {"content": "Saving", "page": 40, "level": 3}}, {"headings_1": {"content": "tion", "page": 40, "level": 3}}], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Technologi", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "es \n\u20ac \nsr vo r Ya ay adselrzis \n&hin", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}, [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}]], "page": 40, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Project:13 23 Output: 04 >Capacity building of 4 >Train 20 MAAIF \n\\_ \nAgricul 57 Monitoring MAAIF staff engineers on basic tural Improving and maintenance, Infrast Access and evaluating >Develop Standard management, ructure Use of the Technical designs, identification and Agricultura activities drawings, safety operation of the , \nMecha \\| ofthe prefeasibility studies heavy earth moving nizatio Equipment sector >Monitoring and equipment quarterly. n& and evaluating of the \nWater Mechanisa utilization of the >Develop and design for tion agricultural the standard technical Agricul through equipment in Local specifications and tural the use of Government drawings for the", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], "page": 41, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \n215,000 215,000 121,000 120,964 >Train 10 MAAIF 10 engineers Insuffient Partially engineers on basic not trained, 1 funds implement maintenance, supervisory realsed ed management, visit, \nidentification and developing \nsafety operation of the technical \nheavy earth moving specifications \nequipment quarterly. and drawings \n>Supervision and evaluation of the 300 valley tanks/dams and 5000 ha farm land Produc labour procurement of the bush cleared tion Saving \nselected agricultural \nTechnologi machinery >Undertake 3 . \nes \nSupervisory field visits >Supervision and \nfor the construction evaluation of the 300 \nworks in the Agwata valley tanks/dams and \nand Buwama regional 5000 ha farm land \nmechanisation centres. bush cleared \n>Undertake 4 Supervisory field visits for the construction works in the Agwata and Buwama regional mechanisation centres.", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}, [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}]], "page": 41, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Project:13 24 Output: 05 >Provide logistical 2 >Provide logistical 1,584,364 1,584,364 1,505,000 1,448,518 >Provided logistical 0 0 Fully Agricul 57 Creating support and support and \ntural Improving and maintenance of the maintenance of the 60 \nInfrast Access and Enabling 60 project staff and project staff and \nructure Use of environme rehabilitation and rehabilitation and \nAgricultura nt for equiping of two equiping of two \n1 \nMecha \\| Agriculture mechanization mechanization centres \nnizatio Equipment centres \nn &", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], "page": 41, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Test and certify 20 Water >Test and certify 20 categories of categories of \nagriculture equipment agriculture \nand machinery units of equipment and \nresponsive model machinery units of \nseries provided by the responsive model \npublic sector \nseries \nsupport and implement maintenance of the 60 \ned \nproject staff and \nrehabilitated and \nequiped two \nmechanization centres \n>Tested and certified \n20 categories of \nagriculture equipment \n40 \nSeg yigiets", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}, [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}]], "page": 41, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Project:13 25 Output: 72 >Provide \n>Provide maintenance 500,000 500,000 500,000 500,000 >Provided \n0 Fully Agricul 57 Governme maintenance for the 60 Heavy equipment \ntural Improving nt Namalele Agriculture units at Namalele \nInfrast Access and Buildings Mechanical Center Agriculture Mechanical \nructure Use of and and Workshop on a Center and Workshop \nAgricultura Administra quarterly basis on a quarterly basis \nf \nMecha \\| tive \nnizatio Equipment Infrastruct \nn& \nure \nWater", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \nmaintenance 60 Heavy", "metadata": {"headings": [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}, [{"headings_0": {"content": "Technologi", "page": 40, "level": 3}}, {"headings_1": {"content": "Saving", "page": 40, "level": 3}}]], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "implement", "metadata": {"headings": [{"headings_0": {"content": "implement", "page": 42, "level": 3}}, {"headings_1": {"content": "Technologi", "page": 40, "level": 3}}], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "equipment units at ed Namalele Agriculture \nMechanical Center and \nWorkshop on a \nquarterly basis \n", "metadata": {"headings": [{"headings_0": {"content": "implement", "page": 42, "level": 3}}, {"headings_1": {"content": "Technologi", "page": 40, "level": 3}}, [{"headings_0": {"content": "implement", "page": 42, "level": 3}}, {"headings_1": {"content": "Technologi", "page": 40, "level": 3}}]], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Project:13 26 Output: 77 >Procure heavy \n>Procure 4 heavy 9,381,836 9,381,836 9,381,836 9,381,779 >Procured 4 heavy \n0 Fully Agricul 57 Purchase earth moving earth moving \ntural Improving of equipment (earth equipment; test and \nInfrast Access and Specialised moving) equipment: certify 16 new \nructure Use of Machinery Hydraulic excavators, agricultural machinery \nAgricultura & Rigs, multipurpose \n\u2019 \nMecha \\| Equipment bulldozers, \nnizatio Equipment Chain/Wheel \nn& Loaders, Water \nWater Bowzers, Dump \nTrucks, Tandem \nRollers, Low Bed) for \nKiryandongo and \nMbale regional \nmechanisation centre", "metadata": {"headings": [{"headings_0": {"content": "implement", "page": 42, "level": 3}}, {"headings_1": {"content": "Technologi", "page": 40, "level": 3}}], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "earth moving implement equipment; tested and", "metadata": {"headings": [{"headings_0": {"content": "implement", "page": 42, "level": 3}}, {"headings_1": {"content": "Technologi", "page": 40, "level": 3}}], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "certified 16 new agricultural machinery \n", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}, [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}]], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Projec:13 27 Output: 82 >Undertake \n>Undertake 21,500,00 19,600,000 9,723,988 9,723,988 >Undertook 6 Significant Partially Agricul 57 Constructi engineering designs engineering designs for 0 \ntural Improving on of and construction of 20 mechanization sites, \nInfrast Access and irrigation small-scale irrigation 10 mechanization \nructure Use of schemes schemes basing on centres, 100 drawing \nAgricultura water catchment and engineering water \n7 \nMecha \\| areas in districts in harvesting facilities; \nnizatio Equipment accordance with the road opening 90 farm \nn& \nwater catchment access roads; improve \nWater maps 100 farm access roads", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "4] \nengineering designs mechanization budget implement for 7 mechanization centres, 13 cuts ed sites, 4 mechanization mechanization \ncentres, 46 drawing \nsites and \nand engineering water 54water \nharvesting facilities; harvesting \nroad opening 115 facility designs \naccess roads and \nimproved 489 roads \n", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}, [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}]], "page": 42, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "5. Project:13 28 Output: 83 >Construction of \nConstruct 300 valley 10,160,00 10,160,000 10,100,000 10,100,000 Constructed and 0 \n0 Fully Agricul 57 Valley valley dams in dams in water stricken 0 \ntural Improving Tank water-' stricken areas and bush \nInfrast Access and Constructi areas and drought clearing 5,000 ha of \nructure Use of on affected areas using farmland \nAgricultura (livestock) MAAIF equipment \n, \nMecha \\| \nand outsourcing \nnizatio Equipment \nwhere possible. 45% \nn& of the beneficiaries \nWater", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "will be youth and women \nrehabilitated 302 implement valley tanks/dams and ed cleared 30,310 ha of \nfarmland \n", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}, [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}]], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2. Project: 13 29 Output: 01 >Conduct 4 disease >Conduct 4 disease 849,600 849,600 738,600 662,240 >Conducted 4 disease 0 \n0 Fully Animal 58 Meat Policies, surveillance surveillance exercises \nResour Export laws, exercises >Conduct 4 farmer \nces Support guidelines, >Conduct 4 farmer mobilization workshop \nServices plans and mobilization on beef cattle \nstrategies workshop on beef production. This \ncattle production. workshop involved 80", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "surveillance exercises implement >Conducted farmer ed mobilization workshop \non beef cattle \nproduction. \n>Paid salaries of 20 \nThis workshop farmers staff \ninvolved 80 farmers >Carry out 4 Field \n>Trained 200 farmers \n>Carry out 4 Field Missions to the \nin Artificial \nMissions to the established Holding \ninsemination \nestablished Holding Grounds and \n>Conducted 2 FMD \nGrounds and Quarantine Stations \nand CBPP disease \nQuarantine Stations >Pay salaries of 20 \nsurveillance \n>Pay salaries of 20 \nstaff \nstaff \n>Train 200 farmers in \n>Train 200 farmers \nArtificial insemination \nin Artificial \nin the central region \ninsemination in the \n>Conduct 2 FMD and \ncentral region \nCBPP disease \n>Conduct 2 FMD \nsurveillance \nand CBPP disease \nsurveillance \n", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}, [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}]], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2. Project:13 30 Output: 05 >Conduct 4 Disease >Conduct 4 Disease 364,028 364,028 200,000 200,000 >Conducted 4 Disease 0 \n0 Fully Animal 58 Meat Vector and Control and Control and Quarantine \nResour Export disease Quarantine Services Services \nces Support control >Procure cattle \nServices measures >Procure cattle \nidentified and data", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Control and implement Quarantine ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 42, "level": 3}}, {"headings_1": {"content": "implement", "page": 42, "level": 3}}], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Surveillances", "metadata": {"headings": [{"headings_0": {"content": "Surveillances", "page": 43, "level": 3}}, {"headings_1": {"content": "ed", "page": 42, "level": 3}}], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "42 \nsirsisike Set Rah Sy \nidentified and data captured into database \n>Procured 52 sets of captured into >Procure Assorted \nequipment of cattle database Laboratory equipment \nand reagents procured \n>undertook Disease >Assorted >undertake Disease \ncontrol and quarantine Laboratory control and quarantine \nservices for the animal equipment and services for the animal \ndestined for slaughter reagents procured destined for slaughter \nhouses for beef >undertake Disease houses for beef", "metadata": {"headings": [{"headings_0": {"content": "Surveillances", "page": 43, "level": 3}}, {"headings_1": {"content": "ed", "page": 42, "level": 3}}, [{"headings_0": {"content": "Surveillances", "page": 43, "level": 3}}, {"headings_1": {"content": "ed", "page": 42, "level": 3}}], [{"headings_0": {"content": "Surveillances", "page": 43, "level": 3}}, {"headings_1": {"content": "ed", "page": 42, "level": 3}}]], "page": 43, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "exports", "metadata": {"headings": [{"headings_0": {"content": "exports", "page": 44, "level": 3}}, {"headings_1": {"content": "Surveillances", "page": 43, "level": 3}}], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "control and exports quarantine services \nfor the animal \ndestined for \nslaughter houses for \nbeef exports \nProject:13 31 Output: 06 >Support Export >Supported activities Animal 58 Meat Improved goat breeding of Export goat Resour Export market program in breeding program with ces Support access for partnership with the private partners. Services livestock private sector >Developed and and supported activities of livestock MOU with the Private \n>Supported activities Fully of Export goat implement breeding program with", "metadata": {"headings": [{"headings_0": {"content": "exports", "page": 44, "level": 3}}, {"headings_1": {"content": "Surveillances", "page": 43, "level": 3}}, [{"headings_0": {"content": "exports", "page": 44, "level": 3}}, {"headings_1": {"content": "Surveillances", "page": 43, "level": 3}}]], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 44, "level": 3}}, {"headings_1": {"content": "exports", "page": 44, "level": 3}}], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "private partners. >Developed and supported activities of MOU with the Private products sector (Sembeguya sector (Sembeguya Estates) which as an", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 44, "level": 3}}, {"headings_1": {"content": "exports", "page": 44, "level": 3}}], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Estates)", "metadata": {"headings": [{"headings_0": {"content": "Estates)", "page": 44, "level": 3}}, {"headings_1": {"content": "ed", "page": 44, "level": 3}}], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "implementer of the project \n", "metadata": {"headings": [{"headings_0": {"content": "Estates)", "page": 44, "level": 3}}, {"headings_1": {"content": "ed", "page": 44, "level": 3}}, [{"headings_0": {"content": "Estates)", "page": 44, "level": 3}}, {"headings_1": {"content": "ed", "page": 44, "level": 3}}]], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2. Project:13 32 Output: 07 >Purchase slaughter >Purchase 450 gade Animal 58 Meat Promotion grade animals and animals for NALI Farm. Resour Export of priority assorted drugs to >Procure 100 sets of ces Support animal restock Government meat inspection Services products Farms. equipment", "metadata": {"headings": [{"headings_0": {"content": "Estates)", "page": 44, "level": 3}}, {"headings_1": {"content": "ed", "page": 44, "level": 3}}], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">450 gade animals 48 sets of meat", "metadata": {"headings": [{"headings_0": {"content": "Estates)", "page": 44, "level": 3}}, {"headings_1": {"content": "ed", "page": 44, "level": 3}}], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 44, "level": 3}}, {"headings_1": {"content": "Estates)", "page": 44, "level": 3}}], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "purchased for NALI inspection \nimplement Farm. equipment not ed procured \n>52 sets of meat \ninspection equipment \nprocured \n", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 44, "level": 3}}, {"headings_1": {"content": "Estates)", "page": 44, "level": 3}}, [{"headings_0": {"content": "Partially", "page": 44, "level": 3}}, {"headings_1": {"content": "Estates)", "page": 44, "level": 3}}]], "page": 44, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2. Project:13 33 Output: 79 >Maintenance of the \n>Maintenance of the 2 500,000 500,000 450,000 450,000 >Maintenance of the 2 >Appropriate Insufficien Partially Animal 58 Meat Acquisition 2 constructed animal constructed animal \nResour Export of Other holding grounds. holding grounds \nces Support Capital >Procure and \nServices Assets >Procure and promoted appropriate \npromote appropriate on-farm labour and \non-farm labor and \nenergy", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 44, "level": 3}}, {"headings_1": {"content": "Estates)", "page": 44, "level": 3}}], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "saving", "metadata": {"headings": [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "energy saving technologies of dairy technologies of dairy \nand beef preservation and beef \npreservation in areas \nthat are of the \nnational grid that \npromote value \naddition. \nconstructed animal on-farm labour t release implement holding grounds. and energy of funds ed saving \ntechnologies \nnot \nprocured. \n", "metadata": {"headings": [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}, [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}], [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}], [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}]], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "2. Project:13 34 Output: 80 >To construct, equip Animal 58 Meat Livestock and operate 2", "metadata": {"headings": [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "To construct, equip 11,010,40 11,010,400 5,802,480 5,802,480 >Construction of >Construction Insufficien Partially and operate 2 holding 0 \nRuhengyere Holding of Nshara was t release implement Resour Export Infrastruct holding grounds in grounds in Nshaara \nces Support ure Nshaara and and Ruhengyere \nServices Constructi Ruhengyere \non \nGround and \nnot undertaken of funds ed Quarantine Station is \nongoing. completion \nrate is at 40% \n", "metadata": {"headings": [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}, [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}], [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}]], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "4. Project:13 35 Output: 01\u00b0 >Facilitate Fisheries >Facilitate 10 Fisheries 1,000,000 1,000,000 600,000 600,000 >Facilitate 10", "metadata": {"headings": [{"headings_0": {"content": "saving", "page": 45, "level": 3}}, {"headings_1": {"content": "Partially", "page": 44, "level": 3}}], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 3}}, {"headings_1": {"content": "saving", "page": 45, "level": 3}}], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Fisheri 65 Support Policies, inspectors to inspectors to undertake es to laws, undertake day today day today activities and Resour Sustainabl guidelines, activities and enforcement \nces e Fisheries plans and enforcement at \nDevelopm strategies Malaba, Busia, Busia, >Set up/gazette 50 ent Project Elegu, Kampala, fish Conservation sites ' \nEntebbe on water bodies International Airport, \n>Support 5 \nMpondwe, Katuna activities/studies to and Mutukula preserve fish species in >Set up/gazette fish the major water bodies Conservation sites \n(Ring fenced budget on water bodies \nitem) \n>Support activities \nto preserve fish \nspecies in the major \nwater bodies \nFisheries inspectors to \nimplement undertake day today ed activities and \nenforcement \n>Set up/gazette 50 \nfish Conservation sites \non water bodies \n>Support 5 activities/studies to preserve fish species \n44", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 45, "level": 3}}, {"headings_1": {"content": "saving", "page": 45, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 45, "level": 3}}, {"headings_1": {"content": "saving", "page": 45, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 45, "level": 3}}, {"headings_1": {"content": "saving", "page": 45, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 45, "level": 3}}, {"headings_1": {"content": "saving", "page": 45, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 45, "level": 3}}, {"headings_1": {"content": "saving", "page": 45, "level": 3}}]], "page": 45, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Mesjsier", "metadata": {"headings": [{"headings_0": {"content": "Mesjsier", "page": 46, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 3}}], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "weis Rei \n", "metadata": {"headings": [{"headings_0": {"content": "Mesjsier", "page": 46, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 3}}, [{"headings_0": {"content": "Mesjsier", "page": 46, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 3}}]], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "4. Project:13 36 Output: 02 >Procure Fish vessel >Procure 4,000 Fish 1,862,088 Fisheri 65 Support Fisheries plates vessel plates \nes to Quality >Provide logistical >Provide logistical \n\\_ \nResour Sustainabl Assurance support to 60 support to 60 \nces e Fisheries and upcountry and upcountry and boarder Developm standards boarder post fish post fish inspectors \nent Project", "metadata": {"headings": [{"headings_0": {"content": "Mesjsier", "page": 46, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 3}}], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "inspectors (Ring \n(Ring fenced budget fenced budget item) item) \n", "metadata": {"headings": [{"headings_0": {"content": "Mesjsier", "page": 46, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 3}}, [{"headings_0": {"content": "Mesjsier", "page": 46, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 3}}]], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "4. Project:13 37 Output: 04 >Facilitate the > Facilitate 750 2,915,000 Fisheri 65 Support Promotion operations of the operations of the", "metadata": {"headings": [{"headings_0": {"content": "Mesjsier", "page": 46, "level": 1}}, {"headings_1": {"content": "Fully", "page": 45, "level": 3}}], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "es to of Fisheries Protection Fisheries Protection", "metadata": {"headings": [{"headings_0": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}, {"headings_1": {"content": "Mesjsier", "page": 46, "level": 1}}], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Resour Sustainabl sustainabl Force (FPF) Force (FPF) ces e Fisheries e fisheries >Support fisheries >Support 4 quarterly Developm regulation activities fisheries regulation ent Project by the Department activities by the \n1,750,299 >Procured 4,000 Fish 0", "metadata": {"headings": [{"headings_0": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}, {"headings_1": {"content": "Mesjsier", "page": 46, "level": 1}}, [{"headings_0": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}, {"headings_1": {"content": "Mesjsier", "page": 46, "level": 1}}]], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "vessel plates implement >Provided logistical ed support to 60 \nupcountry and boarder \npost \n2,858,112 > Facilitated 750 0 \nFully operations of the \nimplement Fisheries Protection ed Force (FPF) \n>Support 4 quarterly \nfisheries regulation \nactivities by the \nof Fisheries Department of Department of \nRegulation and Fisheries Regulation \nFisheries Regulation \nquality assurance >Support 4 quarterly \n>Support 4 quarterly \n(ring fenced budget operations and running \noperations and \nitem) of the project by the \nrunning of the project \n>Support the \nProject coordination \noperations and Unit \nrunning of the \nproject by the \nProject coordination \n", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}]], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "4. Project:13 38 Output: 06", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Unit \n>Clearance of 2,000,000 Fisheri 65 Support Improved >Support the control 110acres of heavy \nes to market of the Kaliba water moving masses of the \nResour Sustainabl access for weed and its kaliba weed and \nces e Fisheries livestock removal from the maintenance of heavy \nmajor water bodies earth moving \n(Ring fenced budget equipment \nitem) \n45 \n1,524,970 >Clearance of 45acres 65 acres of Insufficien Partially of heavy moving heavy moving t funds implement masses of the kaliba masses released ed weed and \nmaintenance of heavy \nearth moving \nequipment \nBIOS TG tite", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}]], "page": 46, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "4. Project: 13 39 Output: 83 > 4 supervision visits 2 > 4 supervision visits 462,000 462,000 460,000 460,000 > 4 supervision visits 0", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 46, "level": 3}}, {"headings_1": {"content": "es to of Fisheries Protection Fisheries Protection", "page": 46, "level": 3}}], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 47, "level": 3}}, {"headings_1": {"content": "Fully", "page": 46, "level": 3}}], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Fisheri 65 Support Fisheries on the landing sites on the landing sites \non the landing sites implement es to Infrastruct undertaken ed Resour Sustainabl ure >Recall and \n>Recall and complete \nces e Fisheries Constructi complete and and operationalize the", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 47, "level": 3}}, {"headings_1": {"content": "Fully", "page": 46, "level": 3}}], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": ">Completed", "metadata": {"headings": [{"headings_0": {"content": ">Completed", "page": 47, "level": 3}}, {"headings_1": {"content": "Fully", "page": 47, "level": 3}}], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Developm on operationalize the 2 2 unfinished fish \nunfinished lading sites ent Project unfinished fish handling infrastructure \nin Bushenyi, Kiyindi handling left and Kagwaala. infrastructure left \nbehind by Fisheries behind by Fisheries \nDevelopment Project in Development Project Bushenyi and \nin Bushenyi and", "metadata": {"headings": [{"headings_0": {"content": ">Completed", "page": 47, "level": 3}}, {"headings_1": {"content": "Fully", "page": 47, "level": 3}}, [{"headings_0": {"content": ">Completed", "page": 47, "level": 3}}, {"headings_1": {"content": "Fully", "page": 47, "level": 3}}]], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Kagwaala.", "metadata": {"headings": [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Kagwaala. \n", "metadata": {"headings": [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}, [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}]], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Project:13 40 Output: 02 >15 pest and \n>Review 15 pest and 1,100,000 1,100,000 957,000 956,943 >Reviewed 7 pest and >8 pest and Insufficien Partially Crop 86 Crop Quality disease control disease control guides \nResour pests and Assurance guides \n>Diseminate 300 Crop \nces diseases systems pest and disease \ncontrol along the >300 Crop pest and control policies, \nphase 2 value disease control strategies and MAAIF \nchain policies, strategies documents printed and \nand MAAIF disseminated \ndocuments printed >Review and update \nand disseminated 20 Pest and disease \ndiagnostic laboratory \n>Review and update protocols and \n20 Pest and disease procedures and \ndiagnostic laboratory disseminate to the \nprotocols and stakeholders \nprocedures and \n>Review and update \ndisseminate to the \nthe National Fall Army \nstakeholders \nWorm control strategy", "metadata": {"headings": [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Review and update the National Fall Army Worm control strategy \ndisease control guides disease control t release implement >300 Crop pest and guides not of funds ed disease control reviewed by MFPED \npolicies, strategies and \nMAAIF documents \n>5 pest and \nprinted and disease \ndisseminated diagnostic lab \n>Reviewed and protocols and \nupdated 15 Pest and \nprocedures not \ndisease diagnostic reviewed \nlaboratory \nprotocols \n>Review and update \nthe National Fall Army \nWorm control strategy \n46 \nB33 \n", "metadata": {"headings": [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}, [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}], [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}], [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}], [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}]], "page": 47, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Project:13 41 Output: 04 >Procure 100 sets of 7 >Procure 100 sets of 500,000 500,000 268,500 246,030 >50 sets of Personal >50 sets of Insufficien Partially Crop 86 Crop Crop pest Personal protective Personal protective \nprotective gear Personal t release implement Resour pests and and gear for use in gear for use in \nprotective gear of funds ed \nces diseases disease demonstration demonstration during \n>60 Local Government >60 Local \nby MFPED \ncontrol control during control of control of pests and \nstaff trained Government \nphase 2 measures pests and diseases diseases \nstaff not \n>Train 120 Local >Train 120 Local \n>Procured 100 trained", "metadata": {"headings": [{"headings_0": {"content": "Kagwaala.", "page": 47, "level": 3}}, {"headings_1": {"content": ">Completed", "page": 47, "level": 3}}], "page": 48, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Government staff Government staff", "metadata": {"headings": [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], "page": 48, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Pheromone traps for >100 >Procure 200 >Procure 200 \narea wide monitoring Pheromone Pheromone traps for Pheromone traps for \nand management of \ntraps for area area wide monitoring area wide monitoring \nand management of and management of \nfruit flies fruit flies \n>Procure 2000 >Procure 2000 \nKgs/liters of Kgs/liters of fungicides \nfungicides and 1,000 and 1,000 liters of \nliters of insecticides insecticides for \nfor demonstration on demonstration on \ncontrol of citrus and control of citrus and \nmango diseases mango diseases \n>Procure 50 motorized \n>Procure 50 \nand 100 manual \nmotorized and 100 knapsack spray pumps \nmanual knapsack for demonstration on \nspray pumps management of pests \n>80 MAAIF staff \nand diseases of fruits \ntrained \nin eastern and central \nUganda procured \n>Conduct capacity >80 MAAIF staff \nbuilding 100 local \ntrained \ngovernment staff on >Conduct capacity \noperationalization of \nbuilding 100 local \nmobile plant clinic \ngovernment staff on \noperationalization of \nmobile plant clinic \nfruit flies wide >Procured 1000 monitoring and Kgs/liters of fungicides management of and 1,000 liters of \nfruit flies not insecticides procured >25 motorized >Procure 25 \nand 50 manual motorized and 50 \nknapsack spray manual knapsack pumps \nspray pumps for \ndemonstration \n>Conduct \ncapacity building 100 local government \nstaff \n47 \nUES \n", "metadata": {"headings": [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}, [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}]], "page": 48, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Project:13 42 Output: 09 >Procure 3,000 liters 4 >Procure 3,000 liters 608,997 608,997 450,000 Crop 86 Crop Control of of approved bio of approved bio \nResour pests and pest and pesticides and pesticides and \nces diseases diseases in botanicals botanicals \ncontrol priority >Procure 5,000 liters >Procure 5,000 liters \nphase 2 commoditi\\_ of Profenofos 40% of Profenofos 40% \nes \n>Procure 500 Soil >Procure 500 Soil \ntesting kits for soil testing kits for soil \nnutrient analysis nutrient analysis \n>Surveillance and >Surveillance and \ncontrol of 11 pests control of 11 pests and \nand diseases in at diseases in at least 80 \nleast 80 districts districts", "metadata": {"headings": [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], "page": 49, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Procured 2,000 liters >1,000 liters of Insufficien Partially of approved bio approved bio t release implement pesticides and pesticides of funds ed botanicals by MFPED >1,000 liters of \n>Procured 4,000 liters Profenofos \nof Profenofos 40% 40% \n>Procured 400 Soil \ntesting kits \n>100 Soil \n>Surveillance and testing kits \ncontrol of 11 pests \nand diseases in at \nleast 40 districts \nconducted \n", "metadata": {"headings": [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}, [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}]], "page": 49, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Project:13 43 Output: 76 >Procure 12 tablets \n>Procure 12 tablets for 353,000 353,000 100,000 99,000 >Procured 8 tablets >Four laptop Insufficien Partially Crop 86 Crop Purchase for use in crop pests use in crop pests and \nResour pests and of Office and disease disease diagnostics and \nces diseases and ICT diagnostics and surveillance activities \ncontrol Equipment surveillance activities >Procure Four laptop \nphase 2 including \nand 4 desktop \n, \nSoftware >Procure Four computers \nlaptop and 4 desktop", "metadata": {"headings": [{"headings_0": {"content": "Government staff Government staff", "page": 48, "level": 3}}, {"headings_1": {"content": "Kagwaala.", "page": 47, "level": 3}}], "page": 49, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "computers", "metadata": {"headings": [{"headings_0": {"content": "computers", "page": 49, "level": 3}}, {"headings_1": {"content": "Government staff Government staff", "page": 48, "level": 3}}], "page": 49, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "for use in crop pests and 4 desktop t release implement and disease \ncomputers not of funds ed diagnostics and procured by MFPED surveillance activities \n48", "metadata": {"headings": [{"headings_0": {"content": "computers", "page": 49, "level": 3}}, {"headings_1": {"content": "Government staff Government staff", "page": 48, "level": 3}}, [{"headings_0": {"content": "computers", "page": 49, "level": 3}}, {"headings_1": {"content": "Government staff Government staff", "page": 48, "level": 3}}]], "page": 49, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "NG", "metadata": {"headings": [{"headings_0": {"content": "NG", "page": 50, "level": 3}}, {"headings_1": {"content": "computers", "page": 49, "level": 3}}], "page": 50, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "NG", "page": 50, "level": 3}}, {"headings_1": {"content": "computers", "page": 49, "level": 3}}], "page": 50, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:14 44 Output: 05 >Collect Agriculture 3 >Collect Agriculture 1,000,000 1,000,000 1,000,000 1,000,000 >Agriculture 0 0 Fully Policy 11 The Creating production and production and \nproduction and implement Plannin COMESA and marketing data marketing data \nmarketing data ed g and Seed Enabling effectively from 80 effectively from 80 \neffectively collected \nSuppor Harmoniza environme districts districts \nfrom 80 districts \nt tion nt for >Facilitated the >Facilitated the \nService Implement Agriculture collection of data on collection of data on \n>Facilitated the \ns ation Plan livelihood zones, livelihood zones in 60 \ncollection of data on \n(COMSHIP rainfall amounts, districts \nlivelihood zones, \n) Project temperature, \nrainfall amounts, \nhumidity and >Facilitate 8 field visits", "metadata": {"headings": [{"headings_0": {"content": "NG", "page": 50, "level": 3}}, {"headings_1": {"content": "computers", "page": 49, "level": 3}}], "page": 50, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "temperature,", "metadata": {"headings": [{"headings_0": {"content": "temperature,", "page": 50, "level": 3}}, {"headings_1": {"content": "NG", "page": 50, "level": 3}}], "page": 50, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "farming systems for collection of \n>Facilitated 8 field from local agricultural statistics \nvisits for collection of government, agricultural statistics departments and \nfor the fisheries and agencies for \nrice performance updating the \nassessment across the Agriculture Zoning country Strategy. in 60 \ndistricts \n>Facilitate 8 field \nvisits for collection of \nagricultural statistics \nfor the fisheries and \nrice performance \nassessment across \nthe country \n49 \n", "metadata": {"headings": [{"headings_0": {"content": "temperature,", "page": 50, "level": 3}}, {"headings_1": {"content": "NG", "page": 50, "level": 3}}, [{"headings_0": {"content": "temperature,", "page": 50, "level": 3}}, {"headings_1": {"content": "NG", "page": 50, "level": 3}}], [{"headings_0": {"content": "temperature,", "page": 50, "level": 3}}, {"headings_1": {"content": "NG", "page": 50, "level": 3}}]], "page": 50, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:14 Output: 06 >Support regional >Support regional Policy 11 The Institution mutual accountability mutual accountability Plannin COMESA al undertakings under undertakings under g and Seed Developm Malabo Malabo Suppor Harmoniza ent In >Facilitated >Facilitated meetings t tion Agricultura meetings to review to review the ASSP Service Implement \\| Sector the ASSP under the under the 23 thematic s ation Plan 23 thematic teams teams formulated (COMSHIP formulated >Review reports from ) Project Facilitated the the 23 thematic teams workshop at Imperial Facilitated preparatory Gold View hotel \nmeetings to update the Entebbe to review \nAgriculture Zoning \nthe draft ASSP \nStrategy of 2004 >Review reports \nfrom the 23 thematic \nteams", "metadata": {"headings": [{"headings_0": {"content": "temperature,", "page": 50, "level": 3}}, {"headings_1": {"content": "NG", "page": 50, "level": 3}}], "page": 51, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Support", "metadata": {"headings": [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], "page": 51, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "regional mutual accountability undertakings under Malabo \n>Facilitated meetings to review the ASSP under the 23 thematic teams formulated >Reviewed reports from the 23 thematic teams \n50 \n= \neg ei ea ee Shs ek \nwis \ntRLeal ey ejgeletwr tes asien \ngts \nes \n", "metadata": {"headings": [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}, [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}]], "page": 51, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:14 46 Output: 03 >Confirmation of 4 >Undertake 12 field 1,600,000 1,600,000 860,000 853,093 >Undertook 5 field >7 field visits Insufficien Partially Policy 44 Improving selected project visits for quick \nPlannin Agriculture Value sites; Sensitization of stakeholder \ng and Value addition stakeholders in assessment of \nSuppor Chain and project marketing and \nt Developm market implementation processing \nService ent Access areas Undertake infrastructure in the", "metadata": {"headings": [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], "page": 52, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "s \nrecruitment of rice value chain in Mid- consultants for the Western, Eastern and various studies Northern Uganda. >Developed and shared 7 tools to profile the project sites for rehabilitation with stakeholders \n>Finalized the plans for four regional launches, one each in Gulu, Mbarara, Mbale and Masaka \n>Identified and sensitized the critical players in the seed extension services and value addition in the maize, and rice value chains across 25 districts \nvisits for quick for quick t release implement stakeholder stakeholder of funds ed assessments assessments \n>Developed and \nnot undertaken \nshared 7 tools to \nprofile the project sites >Critical \n>Finalized the plans players in the \nfor four regional \nseed extension \nlaunches services not \n>Identified and \nidentified in 9 \nsensitized the critical districts \nplayers i across 16 \ndistricts \n", "metadata": {"headings": [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}, [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}]], "page": 52, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:14 47 Output: 05 >Support 2 baseline >Support 2 baseline 660,000 660,000 587,000 587,000 >Supported 2 baseline", "metadata": {"headings": [{"headings_0": {"content": ">Support", "page": 51, "level": 3}}, {"headings_1": {"content": "temperature,", "page": 50, "level": 3}}], "page": 52, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 52, "level": 3}}, {"headings_1": {"content": ">Support", "page": 51, "level": 3}}], "page": 52, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Policy 44 Creating studies on the studies on the Plannin Agriculture and Marketing, Marketing, \ng and Value Enabling infrastructure infrastructure Suppor Chain environme development, development, \u2018 \nt Developm nt for irrigation, and irrigation, and market Service ent Agriculture market access access components of s components of the the project Project project Project effectively coordinated effectively and managed coordinated and \nmanaged \nstudies on the \nimplement Marketing, ed infrastructure \ndevelopment, \nirrigation, and market \naccess components of \nthe project Project \neffectively coordinated \nand managed", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 52, "level": 3}}, {"headings_1": {"content": ">Support", "page": 51, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 52, "level": 3}}, {"headings_1": {"content": ">Support", "page": 51, "level": 3}}]], "page": 52, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "a1", "metadata": {"headings": [{"headings_0": {"content": "a1", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 3}}], "page": 52, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "a1", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 3}}], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "49. Project:14 48 Output: 82 >Complete designs 1 Contracts for the 1,645,083 1,645,083 1,500,000 1,500,000 Completed the designs 0 \nFully", "metadata": {"headings": [{"headings_0": {"content": "a1", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 3}}], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Policy 44 Constructi and start supervision of the \nfor the supervision of \nimplement \nPlannin Agriculture on of construction works construction of the \nthe construction of the \ned \ng and Value irrigation for the irrigation Achom\u00e4i Irrigation \nAchomai", "metadata": {"headings": [{"headings_0": {"content": "a1", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 3}}, [{"headings_0": {"content": "a1", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 3}}], [{"headings_0": {"content": "a1", "page": 52, "level": 2}}, {"headings_1": {"content": "Fully", "page": 52, "level": 3}}]], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Irrigation", "metadata": {"headings": [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Suppor Chain schemes scheme in Sironko Scheme in Sironko, \nScheme \nt Developm district Bukedea and Bulambuli \nService ent \ndistricts were signed \ns \nThe contractor will also conduct a review of the irrigation sites", "metadata": {"headings": [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}, [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}]], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "4. Project:14 49 Output: 83 Procure land in Apac Procure 500 and 22 6,000,000 6,000,000 5,525,000 5,525,000 500 and 22 acres of \nFully", "metadata": {"headings": [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \nFisheri 94 Fisheries and in Kalangala for acres of land in Apac \nland were procured in \nimplement \nes Promoting Infrastruct fish farming and Kalangala \nApac and Kalangala \ned \nResour commercia ure \nrespectively for the \nrespectively for the \nces \\| Constructi development of the \ndevelopment of the \naquacultur on two Aqua Parks \ntwo Aqua Parks \nein", "metadata": {"headings": [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}, [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}], [{"headings_0": {"content": "Irrigation", "page": 53, "level": 3}}, {"headings_1": {"content": "a1", "page": 52, "level": 2}}]], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 53, "level": 3}}, {"headings_1": {"content": "Irrigation", "page": 53, "level": 3}}], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "32 \n", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}, [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}]], "page": 53, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Project:15 50 Output: 03 >Alternative >Introduce 5 2,000,000 2,000,000 Crop 08 Crop livelihoods alternative livelihoods \nResour National production introduced in all oil in all oil palm growing \nces Oil Palm technology palm growing areas, areas, \nProject promotion with a focus on >Demarcation of all \nmarginalized groups environmentally \nand gender sensitive areas in \nmainstreaming into Buvuma", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}], "page": 54, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Introduce 5 Funds not Not alternative released implement livelihoods ed >Demarcation \nof", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}], "page": 54, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "all environmentally sensitive areas >4 development >Undertake 4 Environment activities. (Youth, Environment and social \nand social Women and PWD) impact assessments \nimpact >Demarcation of all >Procure 70,000 oil \nassessments environmentally palm seedlings to \n>Procure sensitive areas in provide incentive's \n70,000 oil palm Buvuma upcoming domestic \nseedlings to >Environment and private sector investors \nprovide \nsocial impact >200 Smallholder oil \nincentive's assessments for palm farmers capacity \nupcoming Mayuge, Masaka/ built in Environment, \ndomestic \nRakai and Health and Safety \nprivate sector Kiryandongo areas requirements investors . \nfor potential oil palm \n>200 \nexpansion Smallholder oil >Procure oil palm \npalm farmers seedlings to provide \nincentive's upcoming \ndomestic private \nsector investors \n>Smallholder oil \npalm farmers \n", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}, [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}]], "page": 54, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Project:15 51 Output: 71 \nCrop 08 Acquisition >Purchase land for >Purchase 1,000 acres Resour National of Land by the oil palm nucleus of land for the oil palm ces Oil Palm Governme >Construct Boundary nucleus \nProject nt roads around all >Construct 65Km environmentally Boundary roads around senstive areas all environmentally >Demarcation of all senstive areas \nland acquired by the >Demarcation of 1,000 project for the \nacre land acquired by nucleus estate in \nthe project for the Buvuma \nnucleus estate in >Produce a land \nBuvuma \nsurvey map for the \n>Produce a land \noil palm estate in \nsurvey map for the oil Buvuma \npalm estate in Buvuma", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}], "page": 55, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "1. er 5 Output: 1 >Conduct capacity >Conduct capacity 2,794,176 Crop Programm Policies, building/training of building/training of 46 \nResour e:14 laws, 46 inspectors inspectors \nces Departme guidelines, >Facilitate 4 meeting >Facilitate 4 meetings \nnt of Crop plans and of the Board and its >Hold 4 sensitization \nRegulation strategies subsidiary meetings", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}], "page": 55, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": " \n>1,000 acres of land Demarcation of \nPartially for the oil palm the 1,000 acres \nimplement nucleaus purchased of land; land \ned \nsurvey map for \n>Constructed the estate \nBoundary roads \naround Kalangala \ndistrict and opened up \n65 km farm roads I \n>Conducted 2 capacity >One board", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}, [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}], [{"headings_0": {"content": "Project", "page": 53, "level": 3}}, {"headings_1": {"content": "Uganda", "page": 53, "level": 3}}]], "page": 55, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Partially", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 55, "level": 3}}, {"headings_1": {"content": "Project", "page": 53, "level": 3}}], "page": 55, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "building activities committee implement >Facilitated 3 meeting meeting \ned \nof the Board \n>2 capacity \nbuilding \n>Held 4 sensitization \nactivities not \nand committees >Payment of salaries meetings undertaken", "metadata": {"headings": [{"headings_0": {"content": "Partially", "page": 55, "level": 3}}, {"headings_1": {"content": "Project", "page": 53, "level": 3}}], "page": 55, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Certificatio", "metadata": {"headings": [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}], "page": 55, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": ">Hold 4 sensitization \nof 70 staff \nn meetings to \n>Paid salaries of 70 implement the seed \nstaff \nand fertilizer policy, \nlegal and regulatory \nframework \n>Payment of salaries \nof 70 staff \n54 \n", "metadata": {"headings": [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}, [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}], [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}]], "page": 55, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Sub 53 Output: 02 >Conduct 4 training 5 >Conduct 4 training of 248,334 248,334 142,000 142,000 >Conducted 3 >one training >these Partially Crop Programm Quality of 46 inspectors in 46 inspectors in \nResour e:14 Assurance manuals on relevant manuals on relevant \nces Departme systems areas of work. This areas of work. \nnt of Crop along the will involve 35% \nRegulation value youth >Enforce mandatory \nand chain registration of 111 \nCertificatio >Enforce mandatory agricultural retail \nn", "metadata": {"headings": [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "registration of \npremises and dealers agricultural retail across the country premises and dealers \nacross the country >Ensure mandatory registration of 120 >Ensure mandatory \ncompanies and registration of horticulture firms companies and \nhorticulture firms \n>Undertake 4 Seed quality field visits along >Undertake 4 Seed \nvalue chain \nquality field visits \n>Undertake 4 Seed >Undertake 4 Seed \ncrop field inspections crop field inspections \nand certification \nand certification countrywide countrywide \ntrainings 46 inspectors of inspectors in activities implement manuals not were ed >Enforced mandatory conducted affected \nregistration of \nby the \nagricultural 244 retail \nCOVID 19 \npremises pandemic restrictions \n>undertook 4 Seed quality field visits along value chain \n>Undertook 4 Seed crop field inspections", "metadata": {"headings": [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}, [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}], [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}], [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}]], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Sub 54 Output: 03 Provide logistical Provide logistical 390,000 390,000 159,294 159,294 Provided logistical \n0 Fully Crop Programm Crop support to regional support to 23 regional \nResour e:14 production and boarder post and boarder post \nces Departme technology inspectors quarterly inspectors quarterly \nnt of Crop promotion", "metadata": {"headings": [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Certificatio", "page": 55, "level": 3}}, {"headings_1": {"content": "Partially", "page": 55, "level": 3}}], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Regulation", "metadata": {"headings": [{"headings_0": {"content": "Regulation", "page": 56, "level": 3}}, {"headings_1": {"content": "Certificatio", "page": 55, "level": 3}}], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "and Certificatio \nn \nsupport to 23 regional \nimplement and boarder post", "metadata": {"headings": [{"headings_0": {"content": "Regulation", "page": 56, "level": 3}}, {"headings_1": {"content": "Certificatio", "page": 55, "level": 3}}, [{"headings_0": {"content": "Regulation", "page": 56, "level": 3}}, {"headings_1": {"content": "Certificatio", "page": 55, "level": 3}}], [{"headings_0": {"content": "Regulation", "page": 56, "level": 3}}, {"headings_1": {"content": "Certificatio", "page": 55, "level": 3}}]], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 56, "level": 3}}, {"headings_1": {"content": "Regulation", "page": 56, "level": 3}}], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "inspectors \nquarterly \n55 \n", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 56, "level": 3}}, {"headings_1": {"content": "Regulation", "page": 56, "level": 3}}, [{"headings_0": {"content": "ed", "page": 56, "level": 3}}, {"headings_1": {"content": "Regulation", "page": 56, "level": 3}}], [{"headings_0": {"content": "ed", "page": 56, "level": 3}}, {"headings_1": {"content": "Regulation", "page": 56, "level": 3}}], [{"headings_0": {"content": "ed", "page": 56, "level": 3}}, {"headings_1": {"content": "Regulation", "page": 56, "level": 3}}]], "page": 56, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "1. Sub 55 Output: 04 >Develop training >Develop 500 training 374,000 3,974,000 3,834,000 3,833,719 >Developed 500 0 0 Fully Crop Programm Crop pest materials and materials \ntraining materials implement Resour e:14 and manuals >120 District \n>120 District ed ces Departme disease >Ensure quarterly production & Extension \nproduction & \nnt of Crop control facilitation of export staff \nExtension staff \nRegulation measures certification and \n>Conducted three 111 \nand inspection >Participation of 111 \nAgro-dealers and \nCertificatio >Participation of agro-dealers \nfarmers-based \nn agro-dealers and \norganization trainings \nfarmers-based >Promote 137 agro- \n>Promoted 137 agro- \norganization in input entrepreneurs \ninput entrepreneurs \nensuring the >Public 4 awareness \n>Public 4 awareness \navailability and use campaigns \ncampaigns \nof quality agro- \n>Strengthened the \ninputs at farm level >Strengthen the \ncapacity of Local \nincreased capacity of Local \ngovernment in 137 \n>Promote 137 agro- government in 137 \ndistricts \ninput entrepreneurs districts >Undertook 4 \nand community intensive field \ngroups to enhance >Undertake 4 intensive \ninspections of fruits \ncompliance with the field inspections of \nand vegetables \nprovisions of the fruits \n>Undertook 4 phyto- \nActs and the >Undertake 4 phyto- \nsanitary controls at \nRegulations. sanitary controls \nports of entry and exit \n>Strengthen the >Undertake 4 phyto- \n>Undertook 4 phyto- \ncapacity of LG in 137 sanitary on-farm \nsanitary on-farm \ndistricts to monitor inspections", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 56, "level": 3}}, {"headings_1": {"content": "Regulation", "page": 56, "level": 3}}], "page": 57, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "inspections", "metadata": {"headings": [{"headings_0": {"content": "inspections", "page": 57, "level": 3}}, {"headings_1": {"content": "ed", "page": 56, "level": 3}}], "page": 57, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "and inspect and disseminate information on quality agro-inputs (seed, fertilizer and pesticide) >Undertake \nintensive field inspections >Undertake 4intensive field inspections of fruits and vegetables >Undertake 4 phyto- sanitary controls at ports of entry \n56 \n", "metadata": {"headings": [{"headings_0": {"content": "inspections", "page": 57, "level": 3}}, {"headings_1": {"content": "ed", "page": 56, "level": 3}}, [{"headings_0": {"content": "inspections", "page": 57, "level": 3}}, {"headings_1": {"content": "ed", "page": 56, "level": 3}}], [{"headings_0": {"content": "inspections", "page": 57, "level": 3}}, {"headings_1": {"content": "ed", "page": 56, "level": 3}}]], "page": 57, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "4. Sub 56 Output: 01 >Aquaculture Rules, 5 >Conduct six Fisheri Programm Policies, standards and consultative meetings es e:18 laws, Regulations reviewed >Conduct 4 meeting Resour Departme guidelines, and Updated \nfor 25 feed producers, ces nt of plans and >Build capacity of importers and Aquacultur strategies service providers distributors on fish e >Establish and feed quality Manageme operationalize >undertake 4 nt and collaborative supervisory field visits Developm frameworks with >Develop Pond ent national, regional aquaculture guidelines and international \n>Paid 7 contract staff fisheries research salaries institutions", "metadata": {"headings": [{"headings_0": {"content": "inspections", "page": 57, "level": 3}}, {"headings_1": {"content": "ed", "page": 56, "level": 3}}], "page": 58, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "528,540 528,540 378,311 376,803 >Conducted three 3 consultative Insufficien Partially consultative meetings meetings, 3 t release implement >Conducted one meetings for of funds ed meeting for 25 feed feed producers, by MFPED \nproducers 2 supervisory \n>undertook 2 visits \nsupervisory field visits \n>Paid 7 contract staff \nsalaries", "metadata": {"headings": [{"headings_0": {"content": "inspections", "page": 57, "level": 3}}, {"headings_1": {"content": "ed", "page": 56, "level": 3}}], "page": 58, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "a7", "metadata": {"headings": [{"headings_0": {"content": "a7", "page": 58, "level": 2}}, {"headings_1": {"content": "inspections", "page": 57, "level": 3}}], "page": 58, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Vaan ETS (C53", "metadata": {"headings": [{"headings_0": {"content": "a7", "page": 58, "level": 2}}, {"headings_1": {"content": "inspections", "page": 57, "level": 3}}], "page": 59, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "57 Output: 04 >Procure and >Procure and 1,050,000 Promotion distribute 300,000 distribute 300,000 MT \nof MT of fish feed to of fish feed to districts \nsustainabl districts >Procure and \ne fisheries >Procure and distribute 1,500,000 \ndistribute 1,500,000 fish fingerlings of \nfish fingerlings of tilapia and catfish in 25 \ntilapia and catfish in districts to 300 farmers \n25 districts to 300 >Conduct 4 regional \nfarmers training workshops for >Conduct 4 regional technical staff at the \ntraining workshops local governments \nfor technical staff at >Conduct 4 field visits \nthe local to inspect Compliance governments to aquaculture laws \n>Conduct 4 field \n>Aquaculture data \nvisits to inspect \ncollected, collated and \nCompliance to \nanalysed nationally \naquaculture laws \nfrom four regions; \n>Gender responsive \nfish farmers \nassociations in the \nDistricts supported and \npromoted in 20 pilot \ndistricts \n58 \n>Distributed 300,000 >One regional Insufficien Partially MT training t funds implement >Procured and workshop for release ed distributed 1,500,000 technical staff \nfish fingerlings \nnot undertaken \n>Conducted 3 regional \ntraining workshops \n>Conducted 4 field \nvisits to inspect \nCompliance to \naquaculture laws \n>Gender responsive \nfish farmers \nassociations supported \nin 20 pilot districts", "metadata": {"headings": [{"headings_0": {"content": "a7", "page": 58, "level": 2}}, {"headings_1": {"content": "inspections", "page": 57, "level": 3}}, [{"headings_0": {"content": "a7", "page": 58, "level": 2}}, {"headings_1": {"content": "inspections", "page": 57, "level": 3}}], [{"headings_0": {"content": "a7", "page": 58, "level": 2}}, {"headings_1": {"content": "inspections", "page": 57, "level": 3}}]], "page": 59, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "3. Sub 58 Output: 01 >4 Agricultural 5 >4 Agricultural 1,323,268 1,323,268 1,099,708 1,099,708 >4 Agricultural", "metadata": {"headings": [{"headings_0": {"content": "a7", "page": 58, "level": 2}}, {"headings_1": {"content": "inspections", "page": 57, "level": 3}}], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "a7", "page": 58, "level": 2}}, {"headings_1": {"content": "inspections", "page": 57, "level": 3}}], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "a7", "page": 58, "level": 2}}], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Extensi Programm Policies, investment and investment and on e:24 laws, enterprise enterprise Service Departme guidelines, development development activities s nt of plans and activities promoted promoted \ninvestment and implement enterprises ed >3 commodity", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "a7", "page": 58, "level": 2}}, [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "a7", "page": 58, "level": 2}}]], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "Enterprise", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 60, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Agricultura strategies development I >3 commodity >3 commodity \npromoted \nInvestmen Enterprise Enterprise >Conducted cost tand development development promoted benefit analysis of four Enterprise promoted livestock enterprises Developm >Conduct cost benefit >Enterprise ent >Conduct cost analysis of four \ndevelopment \n(DAIED) benefit analysis of livestock enterprises promoted four livestock \n>Paid salaries of 40 enterprises >Enterprise staff development promoted \nfor sustainable market \naccess \n>Payment of 40 staff \nsalaries \n", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 60, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}, [{"headings_0": {"content": "Enterprise", "page": 60, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}]], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "3. Output: 03 >Conduct 4 training >Conduct 4 training 101,682 101,682 69,491 69,491 Conducted 4 training", "metadata": {"headings": [{"headings_0": {"content": "Enterprise", "page": 60, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": "Fully", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "Extensi Programm Agricultura and sensitization of and sensitization of 60 on e:24 \\| extension 60 farmer groups farmer groups Service Departme co- >Profile 400 Value s nt of ordination >Profile 400 Value Chain Actors Agricultura strengthen Chain Actors \n\\| \ned \nInvestmen \nt \nand sensitization of 60 \nimplement farmer groups in the \ned Mid-western Uganda \n> Profiled 400 Value \nChain Actors \noY \nDurHut Yeap eo een \u00a9 \n", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}, [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}], [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}]], "page": 60, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "3. Sub Output: 05 >Conduct 2 cost 3 >Conduct 2 cost 433,400 Extensi Programm Provision benefit Analysis an benefit Analysis an \non e:24 of Value market trends for market trends for fruits \nService Departme Addition fruits and vegetables and vegetables \ns nt of extension \nAgricultura services >Conducted 4 >Conducted 4 \n\\| Validation of Agro Validation of Agro \nInvestmen Processing Facilities Processing Facilities in \nt and \nin the Central and the Central and \nEnterprise Western Uganda Western Uganda", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}], "page": 61, "document_name": "MAAIF Report of the Auditor General 2020", "type": "list"}}, {"content": ">Conduct 2 cost 0 0 Fully benefit Analysis an implement market trends for", "metadata": {"headings": [{"headings_0": {"content": "Fully", "page": 60, "level": 3}}, {"headings_1": {"content": "Enterprise", "page": 60, "level": 3}}], "page": 61, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}, {"content": "ed", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 61, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}], "page": 61, "document_name": "MAAIF Report of the Auditor General 2020", "type": "heading"}}, {"content": "fruits and vegetables \n>Conducted Validation of Agro Processing Facilities in the Central and Western Uganda \nDevelopm >Conducted 4 ent >Conduct 4 >Conduct 4 Feasibility \nFeasibility Study on (DAIED) Feasibility Study on Study on Agro \nAgro possessing and Agro possessing and possessing and \nMarketing of Fruits Marketing of Fruits Marketing of Fruits and \nand Vegetables \nand Vegetables Vegetables \nTotal 175 138,142,1 44 \n60", "metadata": {"headings": [{"headings_0": {"content": "ed", "page": 61, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}, [{"headings_0": {"content": "ed", "page": 61, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}], [{"headings_0": {"content": "ed", "page": 61, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}], [{"headings_0": {"content": "ed", "page": 61, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}], [{"headings_0": {"content": "ed", "page": 61, "level": 3}}, {"headings_1": {"content": "Fully", "page": 60, "level": 3}}]], "page": 61, "document_name": "MAAIF Report of the Auditor General 2020", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file diff --git a/reports/Chunks/Madi Okollo District Local Government Report of the Auditor General, 2023.chunks.json b/reports/Chunks/Madi Okollo District Local Government Report of the Auditor General, 2023.chunks.json deleted file mode 100644 index ae86cd0a09eddb35c146f13e16e10d1b67310490..0000000000000000000000000000000000000000 --- a/reports/Chunks/Madi Okollo District Local Government Report of the Auditor General, 2023.chunks.json +++ /dev/null @@ -1 +0,0 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MADI OKOLLO DISTRICT LOCAL", "metadata": {"headings": [], "page": 1, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GOVERNMENT", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 3}}], "page": 1, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30\u2122 JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "GOVERNMENT", "page": 1, "level": 3}}], "page": 1, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OR} Ss", "metadata": {"headings": [{"headings_0": {"content": "OR} Ss", "page": 1, "level": 2}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 3}}], "page": 1, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S", "metadata": {"headings": [{"headings_0": {"content": "OR} Ss", "page": 1, "level": 2}}, {"headings_1": {"content": "GOVERNMENT", "page": 1, "level": 3}}], "page": 1, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Gina", "metadata": {"headings": [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], "page": 1, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "i Co x : \\_ tf \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nList Of ACFONYMS..cccssesesccsscceccsssscccsccsccnnunenssssuscecesensessasnanesseusereanscuansseceuseensensceserseseeeess iii OPiNiON..ueeuennnnennnnnnennnennnnennnnnnnnunnnnnsensnssnnennsnnensnenennsnnnnnsenersnnenssnsnsanensnssenssssnsensrnntentenne 1 Basis for Opinion ..asssscscscscceecesscorecucorsenennsccnauenecsecensessunuaetentansceuassacesensoscnsercesconeessereutnans 1 Key Audit Matters ..uneeenesnenennnnnnnennennnnnnnnnensnnnnnenenssennensnnensnsnnnnnnennnnnnnnessnnnnnerssnsenssnensentenn 1 1.0 \nImplementation of the Approved Budget. ..uueeennnenesnnnnnennnnnnnnnennnnnnnnnensnnnnnnnnnnennnnnn nen 1 2.0 \nManagement of the Government Salary Payroll ...eerenensnnersnnennnnnnnnnennnnnnnnnnnenenenen 10 Other Mailer \neen En Henn er TE EEE 13 u... \n3.0 \nImplementation Of Key Government Grants/Programmes (Focus Areas)... 13 4.0 \nImplementation of the Road Fund (URF) .neerensereennnnnennnensnnennnnnnnnensnnnenansnnnnsnnentene 32 \u00d6fher Information eeuunniennnen ene nnn an Zinniennnnne 33 Management\u2019s Responsibility for the Financial Statements....uueseeenseennnnsenennennenennnennenenenennn 35 Auditor\u2019s Responsibility for the Audit of Financial Statements........uenesenneesnnnnsnnnenennensennnenn 33 Other Reporting Responsibilities....uuusessenssenseennennenennnnnnnnnnnnnnnennnnnnnnnnnnnnnnnnnnnnnnnnnssnenrernnnnn 36 Report on the Audit of Compliance with Legislation .u..zneersneensnnnennanennennnsnnenenennnnennenneernnnn 36 5.0 Implementation of the Parish Development Model .....uurneersunesnnennnnesnnenensnnneennnnennn 36 [\\\\ojo\\}=1g[e [[e\u2019=CHURUPFERFRFHFPPFREFFRRFEPRREEPRRFUPFREEPFEEUETFUUEFFUFFELEPRPEFPPEUTERELTBELLTELTTLETTLSLTTLETLEELTIEL TEILTE 48 \n1 \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF MADI OKOLLO DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Madi Okollo 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 Madi Okollo 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": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}, [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}]], "page": 1, "document_name": "Madi Okollo 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's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the TESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Madi Okollo 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/Municipal Council/City Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.36,259,653,740 out of which UGX.30,581,521,076 was warranted as shown below; \nDetails \nUGX \nfunding Recurrent (Wage 15,531,619,313 Recurrent (Non-wage) 8,650,634,962 6,/03,327,774 77 Development 12,077,399,465 8,346,573,989 36,259,653,740 30,581,521,076 \nOut of the total warrants of UGX.30,581,521,076 I reviewed the utilisation of warrants worth UGX.23,791,138,594 (78%) as summarised in the table below \nSn Details Actual Cumulative Cumulative expenditure Actual %age out of UGX expenditure total warrants", "metadata": {"headings": [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}, [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}]], "page": 5, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wage expenditure (Payroll 12,655,438,145 12,655,438,145 41.3", "metadata": {"headings": [{"headings_0": {"content": "Gina", "page": 1, "level": 2}}, {"headings_1": {"content": "OR} Ss", "page": 1, "level": 2}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "audit/FS-audit)", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 1}}, {"headings_1": {"content": "Gina", "page": 1, "level": 2}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 1}}, {"headings_1": {"content": "Gina", "page": 1, "level": 2}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Theme area-PDM expenditure 46,026,052 12,701,464,197 41.5 audited\n3. Focus area-DDEG (Non-USMID 288,879,111 12,990,343,308 42.4\n4. Focus area-Development 4,067,607,591 17,057,950,899 55.7 Response to Displacement \nImpacts Project (DRDIP", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 1}}, {"headings_1": {"content": "Gina", "page": 1, "level": 2}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 1}}, {"headings_1": {"content": "Gina", "page": 1, "level": 2}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Focus area-Education grant - 536,488,193 17,594,439,092 57.5 Formerly SFG\n6. Focus area-Microscale irrigation 176,895,085 17,770,439,092", "metadata": {"headings": [{"headings_0": {"content": "audit/FS-audit)", "page": 6, "level": 1}}, {"headings_1": {"content": "Gina", "page": 1, "level": 2}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 6, "level": 2}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 1}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 6, "level": 2}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 1}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Focus area-UGIFT 920,000,000 18,690,439,092", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 6, "level": 2}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 1}}], "page": 6, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "special audit report on salary payroll and a summary of the key findings reported in Section 2.0 of this report. \nBelow are my findings from the performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review. \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the DLG planned to collect The", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 6, "level": 2}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 1}}, [{"headings_0": {"content": "projects", "page": 6, "level": 2}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 1}}], [{"headings_0": {"content": "projects", "page": 6, "level": 2}}, {"headings_1": {"content": "audit/FS-audit)", "page": 6, "level": 1}}]], "page": 7, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "projects", "page": 6, "level": 2}}], "page": 7, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "local revenue of UGX.300,000,000 however; by the end of the Officer \nshould year, only UGX.385,446,637 had been collected representing ensure that a 128% performance. The summary is in the table below and the proper \nrevenue details are in the table below; \nassessment is undertaken to Approved Actual Variance identify potential budget Collections \nrevenue sources for Te 170,000,000 203,975,271 (33,975,271) \nRevenues the municipality ee 130,000,000 181,471,366 (51,471,366) which will guide Revenues proper budgeting. Total 300,000,000 385,446,637 \nThe DLG over collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. Refer to the table below; \nNo Source Approved Actual Variance budget \nCollections \nTax Revenues \n1 Local Services 10,000,000 27,540,000 (17,540,000) Tax \nLand fees 10,000,000 10,111,500 \n3 Business 12,000,000 9,299,288 2,700,712 Licenses \nOther tax 138,000,000 157,024,483 (19,024,483) revenues \n\\| Non-Tax 170,000,000 203,975,271 (33,975,271) Revenues \n5 Other Property \nincome \nDividends \nNo Observation Recommendation - The Accounting Officer explained that due to COVID, low local \nrevenue projections were made but the vigilance of the revenue \nteam enabled the district to collect above the budget hence over", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "projects", "page": 6, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "projects", "page": 6, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "projects", "page": 6, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "projects", "page": 6, "level": 2}}]], "page": 7, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 8, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.2 Performance of GOU warrants \nThe DLG had an approved budget (excluding Local revenue and The", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 8, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "performance.", "page": 8, "level": 1}}], "page": 8, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "External Financing) of UGX.32,122,153,740 to implement the Officer \nshould various programmes, out of which UGX.29,105,336,946 was engage the MoFPED warranted resulting in a\\_ shortfall of UGX.3,016,816,794 and other relevant representing 90% performance. \nauthorities and ensure that all The performance of warrants for each of the programmes is budgeted funds are shown in the table below; \nwarranted. \nProgramme Approved Warrants % budget \nfundi ng Agro- Industrialization 433,152,838 422,152,838 Natural Resources, 32,437,983 32,437,983 100% Environment \nPrivate Sector 16,641,899 16,641,899 100% Development \nIntegrated Transport 4,967,078,507 4,801,823,777 97% Infrastructure \nHuman Capital 5,655,297,953 5,655,297,953 Development \nPublic Sector 6,634,737,861 5,822,022,696 Transformation \nCommunity Mobilization 5,000,000 5,000,000 100% and Mind-set \nGovernance and Security 14,194,980,324 \\| 12,066,133,428 85% Development Plan 193,826,372 193,826,372 100% Implementation \n32,122,153,740 29,015,336,946 90% \nThe UGX.3,106,816,794 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nNo. Programme Amount not Activities not Purpose of the warranted implemented unimplemente d activi \nPublic Sector 812,715,165 Community To improve the Transformatio Sensitization standards of \nNo Observation Recommendation \\| o Medical equipment in new DRDIP health centres were not \nmade available. \noe Roads and bridges were not improved. \noe Community mobilization was not undertaken \nThe Accounting Officer explained that the release of funds was at the discretion of MoFPED and that it was beyond his mandate. \n1.3 Performance of External Assistance \nThe entity had an approved budget for external assistance of The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "performance.", "page": 8, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "performance.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "performance.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "performance.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "performance.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "performance.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "performance.", "page": 8, "level": 1}}]], "page": 8, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 9, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.3,837,500,000 from the various programmes out of which Officer \nshould UGX.1,180,737,493 was warranted resulting in a shortfall of engage the relevant UGX.2,656,762,507 representing 31% performance.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 9, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "development", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], "page": 9, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "partners and ensure The performance of warrants for each of the programmes is that all budgeted shown in the table below; \nfunds are warranted. Programme Approved Warrants \nbudget \nHuman Capital 2,368,700,797 744,391,490 \nDevelopment \nPublic Sector u 1,468,799,230 436,346,003 \nTransformation \nTotal \n\\_\\_3,837,500,000 1,180,737,493 \\| 31% \nThe UGX.2,656,762,507 that was not warranted was meant for some of the following key activities which were either partially or not implemented at all; \nFacilitation of Health workers to conduct research and conduct health education among the refugee hosting communities. \nAs a result of failure to warrant the budgeted funds, the District could not implement activities under UNICEF, UNHCR, WHO and IDI \nThe Accounting Officer explained that the release of funds is at the discretion of the NGOs and he has no control over them. \n1.4 Utilization of Warrants \nOut of the total warrants of UGX.30,538,521,075 availed during The", "metadata": {"headings": [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}, [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}], [{"headings_0": {"content": "development", "page": 9, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 1}}]], "page": 9, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], "page": 9, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the year, UGX.29,015,790,590 was utilized by the entity resulting Officer \nshould in un-utilized warrants of UGX.1,565,730,485 \nensure that \nObservation \nRecommendation Community 5,000,000 5,000,000 100% \nMobilization and \nMindset \nGovernance and 13,047,591,632 12,088,680,191 91% \nSecuri \nDevelopment Plan 193,826,372 188,458,977 95% \nImplementation \n30,538,521,075 29,015,790,590 \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 warrants of \nProgramme Warrants not Activities Reason for the Utilized affected by underutilizatio the under n of warrants utilization \nGovernance and 958,911,441 Wage for Halt for security new staff recruitment Public sector 584,725,925 Pensions Incomplete transformation \ndocumentation for pensions 1,565,730,485 \nAs a result of failure to utilise warrants; \no New staffs in the district were not recruited to reduce the staffing gap as a result the available staffs are still over strained. \no\u00b0 Pensioners were not given their pensions which affected their livelihood. \nThe Accounting Officer explained that the underutilization of warrants was due to the halt in recruitment in the whole country although submissions were made for clearance but were futile and for the pensioners, they were due to incomplete documentation. \nLack of appropriate performance indicators and targets in \nthe work plans \nRegulation 11 (2) b of the Public Finance Management The Accounting Regulations, 2016 states that the work plan of a vote shall indicate Officer \nshould the key performance indicators to be used to gauge the outputs. continue engaging the \nrelevant Part A of the \ncontract for Accounting Officers stakeholders so as \nNo Observation", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 3}}, {"headings_1": {"content": "development", "page": 9, "level": 8}}]], "page": 9, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Recommendation", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e 2 outputs with 4 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 1 \nTable showing performance indicators and targets Category No. of No No. of No of Expendi % \nof outputs output of Activitie activitie ture Quantific s activ \\|s with s Amount ation of sampl ities clear without (UGX) outputs ed in perform clear Bn. \nthe ance perform \noutp indicato ance \nuts rs and indicato \ntargets rs and \ntargets \nFully 8 26 26 0 11.8 87% quantified \noutputs \nOutputs not 2 4 0 4 0.094 13% fully \nquantified \nTotal 10 30 26 4 11.9 100% \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer acknowledged the observation and attributed this to failure of the Programme implementation action plans in the NPD3 which are loaded in the PBS system that only reflect national indicators which are not tailored to local governments hence indicators not reflecting properly and promised to improve. \n1.6 Implementation of outputs \nI assessed the implementation of Eight (08) outputs with twenty The", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}, [{"headings_0": {"content": "| Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], [{"headings_0": {"content": "| Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], [{"headings_0": {"content": "| Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}], [{"headings_0": {"content": "| Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 3}}]], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "| Recommendation", "page": 11, "level": 3}}], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Six (26) activities worth UGX.10,914,895,126 that were fully Officer \nshould quantified and noted that; \nclosely monitor and Seven (07) output with Eighteen (18) activities and supervise \nthe expenditure worth UGX.6,551,816,619 was fully contractors to", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 11, "level": 3}}, {"headings_1": {"content": "| Recommendation", "page": 11, "level": 3}}], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 3}}], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ensure that they", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 11, "level": 3}}], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expedite", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the One (01) outputs with 8 activities worth UGX.4,363,078,507 completion of all were partially implemented. Out of 8 activities, the entity pending works.. fully implemented 1 activity; while Seven (7) activities were \nDetails in 2 \nNo Observation Recommendation \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the municipality did not implement or partially implemented the following planned activities. \nGd .Construction of Market at Inde Town Council 2.Construction of Market at Rigbo Sub county 3.Construction of Resource Center at Inde Town Council os Construction of Play Field at the District Head Quarters On Construction of Resource Center at District H/Qs \nOh Construction of Resource at Ogoko Sub County \nThe Accounting Officer attributed the delay in completion of projects to the capacity gaps noticed among the contractors. \n1.7. Delivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delive under URF Road Rehabilitation and Maintenanc \nI sampled two (2) with a total expenditure of UGX.182,000,000. The significant findings are provided in the table below. \nActivity Sour Total Pictorial Summary of Audit details ce of expendi evidence \nfindings (Time, conclusion fund ture Quality, \n(UGX) Quantity, Cost \n\u2018Bns \nand \nFunctionali \nMechaniz \nAt the time of Mobility of ated ed \ninspection, the goods and Trans maintena \n\\| road works were services is port nce of 9.0 \ndone however the hampered Infras km of \nroad was flooded which affects tructu Rhino \naround the Oyu service \nre Camp - \nStream because delivery in the And Rigbo \nfailure to provide different Servic Road \nfor culvert. areas \nThe Accounting Officer should laisse with the relevant stakeholders to secure funds to help improve the road network in the district. \n1.7.2 The service delivery under focus areas \nI sampled Seven (7) out of Twenty-Six (26) activities in Five (5) focus areas with a total expenditure of UGX.2,499,286,162 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nProgram Activity Focus Total Summary of findings Audit conclusio me details area expendi (Time, Quality, \nture Quantity, Cost and \n(UGX) Functionality) \n\u2018Bns", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}, [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}]], "page": 11, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Public Construction DRDIP 0.86 At the time of inspection There was delay Sector of 2 blocks of \nconstruction works of in completion of transforma 4 classrooms \nthe classrooms was s works, which tion one with \nwere still on-going yet resulted in office in \naccording to the delayed service Eteleva \ncontract works should delivery. Primary have been completed by \nSchool", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], "page": 13, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "15% June 2023. \nSchool. \nHuman Upgrade of \n0.86 Atthetime ofinspection There was a Capital Uleppi Health \nNovember 2023, works delay in starting Developme Center II to \nwere still ongoing yet the works, which nt II \naccording to the resulted in contract works should delayed service have been completed. delivery. \n3; Human Construction Educati 0.15 Atthetime of inspection There was timely Capital of 3] on \nNovember, 2023 the completion of classroom Grant works had been activity and Block without \ncompleted on Time timely service Office at delivery. Baribu P/S", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], "page": 13, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Human Construction Educati 0.260 At the time of inspection There was Capital of 3\\| on \nclassroom Grant \nBlock with", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], "page": 13, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "November, 2023 the delayed \nworks were on going. completion hence delay in Office at service delivery. Lionga P/S", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], "page": 13, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Human Construction Educati 0.17 At the time of inspection There was timely Capital of 3 on \nNovember, 2023 the completion of classroom Grant works had been activity and Block without \ncompleted on Time timely service", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], "page": 13, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer attributed the delay in implementation of projects was due to late release of funds by MoFPED, delay in clearance from OPM to undertaken some projects especially DRDIP projects, challenges of mobilizing local materials which are not available within the district \nThe Accounting Officer should engage MoFPED and OPM to ensure timely release of project funds and also closely monitor the contractors to ensure timely completion of works. \n2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nMadi Okollo DLG had a wage budget of UGX.15,531,619,313, out of which UGX.12,655,438,145 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation \n2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.14,153,230,678, The", "metadata": {"headings": [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}, [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}], [{"headings_0": {"content": "expedite", "page": 11, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 1}}]], "page": 14, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "expedite", "page": 11, "level": 1}}], "page": 14, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and obtained supplementary funding of UGX.1,378,388,635 should liaise with resulting into a revised wage budget of UGX.15,531,619,313 Ministry of Public which was all warranted. Details in appendix 3 \nservice to seek clearance \nto Out of the total warrants, UGX.12,655,438,145 was utilized by recruitment more the DLG resulting in un-utilized warrants of\\| Staff and also utilization of 81% as\\| undertake early \nThe Accounting Officer explained that there underutilization of wage was due to a ban on recruitment and incomplete documentation from the pensioners. \n2.2 Validation of employees on the entity payroll \nThe District had 1,133 employees on the IPPS payroll of which The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "expedite", "page": 11, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "expedite", "page": 11, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "expedite", "page": 11, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "expedite", "page": 11, "level": 1}}]], "page": 14, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 1}}], "page": 15, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "920 (82%) were fully verified, 151 (12.8%) partially verified, Officer \nshould 2(0.2%) not verified, and 60 (5%) did not show up. \ninitiate a process of deleting these In addition, 24 individuals had not accessed the payroll by end names on the of June, 2023. These were captured as new records in my payroll. For staff on determination of the District wage bill. \ntransfer of service, the Accounting The summary of the validation exercise is shown in the table Officer \nshould", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 1}}], "page": 15, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], "page": 15, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "initiate a process of transfer of salary Details \nNo. of Annual base (UGX) payment to their Individ new duty stations uals \nNumber of staff as per the payroll (June 1,133 \n2023 \nValidated as follows; \n11,715,060,620 \nThe Ministry of Public Service and Total number of staff verified 920 9,725,802,980 the Accounting complete/fully verified) (A \nOfficer should Partially verified(individuals whose 151 1,544,802,660 \ndelete employees information availed at the physical \nverification did not fulfil alf the \nwho did not appear requirements) (B \nNot verified (appeared for validation \nbut not verified) (C \nThe total number of individuals who did \nnot appear for headcount (no-shows) \n(D) (Accounted for and not accounted \nfor, \nfor head count and 12,953,052 could not be accounted for and 432,224,928 \nthe matter be", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}, [{"headings_0": {"content": "below;", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "below;", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], [{"headings_0": {"content": "below;", "page": 15, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}]], "page": 15, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "investigated", "metadata": {"headings": [{"headings_0": {"content": "investigated", "page": 15, "level": 1}}, {"headings_1": {"content": "below;", "page": 15, "level": 1}}], "page": 15, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}], "page": 17, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1 \nDistrict Rural Water Supply And Sanitation Conditional Grant (DWSSCG) The District Rural Water Supply and Sanitation Conditional Grant is a government \nPurpose Budgeted Released Variance amount (UGX) (UGX) \nRural Water and Sanitation Sub-Grant 342,563,840 342,563,840 traditional component \nPiped Water Sub-Grant (UgIFT 201,974,056 201,974,056 \n544,537,896 \\| 544,537,896 \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Planned Actual quanti \nquanti Rural Water and Construction of boreholes 8 Sanitation Sub- Rehabilitation of boreholes 8 \nGrant (traditional", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 1}}, {"headings_1": {"content": "investigated", "page": 15, "level": 1}}]], "page": 17, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], "page": 18, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at Ulepi and Degia market \nPiped Water Sub- Construction of piped water \n1.2Km Grant (UgIFT scheme at Alijoda \ncomponent \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n3.1.1 Positive observations \nAll water projects were constructed on land for which the District had ownership o \nor consent offer. \nAll planned / budgeted funds worth UGX.544,537,896 were received and used o \nAll UGIFT projects were allocated water sources o \no All the projects in the water grant work plan were in the approved five-year development plan. \n3.1.2 Areas of Improvement \nI reviewed the planning Madi Okollo DLG and noted the following; \n3.1.2.2 Delayed procurement Process. \nSection 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. I noted that district concluded the procurement process in March 2023 which was late and resulted in delayed service delivery. \nThe Accounting Officer explained that this was caused by failure to attract competent bidders the first time so they had to re advertise.", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}, [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}], [{"headings_0": {"content": "component)", "page": 18, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 1}}]], "page": 18, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 1}}, {"headings_1": {"content": "component)", "page": 18, "level": 8}}], "page": 19, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Time,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 1}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 21, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 21, "level": 3}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 21, "level": 3}}, {"headings_1": {"content": "(Time,", "page": 21, "level": 3}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 21, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 3}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 \nUpgrade of Uleppi HC II At the time of inspection \nto III \nconstructions were still on \n- \ngoing with the contractor See m r Contractor: \nDesert doing the finishes and um] im fe 5 1; el \\| Ir er Breeze Hotel Ltd land scapping \nThe works had delayed \\|, \nContract \nsince they were expected \\| \namount: \nto be completed by \\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 21, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 21, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 21, "level": 8}}, {"headings_1": {"content": "Quality,", "page": 21, "level": 3}}]], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.861,765,306", "metadata": {"headings": [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 8}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30/06/2023 \nPhoto showing state of Lleppi . Health center III \n\\_ \nAmount paid to \no", "metadata": {"headings": [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "Functionality)", "page": 21, "level": 8}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inspection", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 21, "level": 1}}, {"headings_1": {"content": "UGX.861,765,306", "page": 21, "level": 1}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "date:", "metadata": {"headings": [{"headings_0": {"content": "inspection", "page": 21, "level": 1}}, {"headings_1": {"content": "UGX.861,765,306", "page": 21, "level": 1}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.861,765,306", "metadata": {"headings": [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Accounting Officer explained that, the delay was due to non-availability of specified raw local materials required. However, the project is now at final finishes stage and shall be completed by January 2024. \nRecommendation \nAccounting Officer should closely monitor the project to ensure that it completed in the stipulated time. \n3.3 Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the under \nthe District received education \ne All projects/programs, contract managers were appointed from user groups or sector specialists. \noe All projects worth was sufficiently and effectively supervised by their respective user committees. \noe All projects submitted monthly physical progress reports as per guideline. \no Projects/programs were reviewed by the internal auditor. \ne All payment certificates were reviewed and certified by the internal auditor \n3.3.2 Areas of Improvement \n3.3.2.1 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}, [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}], [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}], [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}], [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}], [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}], [{"headings_0": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, {"headings_1": {"content": "inspection", "page": 21, "level": 1}}]], "page": 21, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 22, "level": 3}}, {"headings_1": {"content": "UGX.861,765,306", "page": 21, "level": 1}}], "page": 22, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Selection of schools/projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to- date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer acknowledged the observation and attributed this to the staffing gaps in the department and promised to do better in the subsequent years.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 22, "level": 3}}, {"headings_1": {"content": "UGX.861,765,306", "page": 21, "level": 1}}, [{"headings_0": {"content": "a)", "page": 22, "level": 3}}, {"headings_1": {"content": "UGX.861,765,306", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 3}}, {"headings_1": {"content": "UGX.861,765,306", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 22, "level": 3}}, {"headings_1": {"content": "UGX.861,765,306", "page": 21, "level": 1}}]], "page": 22, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "a)", "page": 22, "level": 3}}], "page": 22, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that an up-to-date asset register of education facilities and their condition to be used in selection of schools to benefit from the Education Development Grant.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 1}}, {"headings_1": {"content": "a)", "page": 22, "level": 3}}], "page": 22, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], "page": 22, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX. 536,488,192 representing 100% funding as detailed in the table below; \nBudgeted amount (UGX Funds released (UGX) Variance (UGX 536,488,192 536,488,192 0 \nRecommendation \nThe Accounting Officer should ensure timely system payments for all funds availed to be absorbed. \n3.3.2.2 Inspection for service delivery \nunder the Education Development Grant \nI sampled Two (2) projects with a total expenditure of UGX.278,889,037 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nThe following was observed; \nNo. Activity Total PHOT) Summary of Audit Management details expenditure findings conclusion Response (UGX) (Time, Quality, \nQuantity, Cost \nand \n", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}, [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}]], "page": 22, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Constructio Amount Paid Si.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 1}}], "page": 23, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 3}}], "page": 23, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "At the time of There was Thank you for n of 3 138,123,201 bis ER \ninspection, the timely in the good \u201e..\\\\ \nclassroom \\| works \nwere completion of comments. blocks with \nBaht \ncomplete, and works, which \nstores at", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 1}}, {"headings_1": {"content": "b)", "page": 22, "level": 3}}], "page": 23, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ER Y", "metadata": {"headings": [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], "page": 23, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 the classrooms resulted in Matangacia it were in use timely service primary \u2018 delivery. School \nContract \nAmount: \nUGX.179,99 \n4,510 \n", "metadata": {"headings": [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}, [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}]], "page": 23, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Constructio Amount Paid n of 2 140,765,836 classroom \nblocks at", "metadata": {"headings": [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], "page": 23, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "At the time of The Quality of The inspection, the work done was observation is works were not true. However, complete and in satisfactory the project is \\| \nBaribu \\| use, but the still under Primary \nblackboard was defect liability school. \nrough and not \nperiod and the Contract \nuser friendly to \ndefects have Amount \nthe teachers. \nalready been UGX:148,1 \nThere were also \ncommunicated 74,561 \nvisible cracks on \nto the the wall and the \ncontractor for floor \ncorrection. \nTotal \n278,889,037 \nMadi Okollo District received UGX.4,124,982,445 (97%), out of UGX.4,242,702,445 budgeted (97%) for the financial year 2022/23. Out of the UGX4,124,982,445 received, the District spent UGX.4,124,982,445 (100%). \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nProject Component Variance quanti quanti \nSocial and Economic Services Infrastructure \nwW \nSustainable Environmental Management \n30 \nLivelihoods Program \nI designed audit procedures to assess whether the utilization of DRDIP funds was done in accordance with the grant guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}, [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}]], "page": 23, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.4.1 Positive observations \noe All funds meant for onward disbursement to subprojects were transferred as received \no All funded SESI subprojects were fully implemented \no Submission of monthly subproject progress and financial reports by CPMCs. I noted that the CPMCs submitted monthly physical progress reports as per guideline. I further noted that all subprojects submitted monthly financial reports to the CDO for onward submission to the STPC and DTPC \nTwenty-Seven (27) out of the Thirty Six (36) Sustainable environmental projects o \nwere implemented within the year. \n\u00b0O Contract managers were appointed for all DRDIP projects. \n0 All funded projects were existent \no00 DRDIP subprojects were regularly monitored. \nThe Subproject CPMCs and CPCs sought guidance from the district specialists \n3.4.2 Areas of improvement \nI noted the following areas were the District needs improvement; \n3.4.2.1 Funding and absorption \nSection 5.2 of the DRDIP Operation Manual, 2019 provides that the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic \nSN\\| Purpose \nBudgeted Released Variance in Expenditu Unabso \\|", "metadata": {"headings": [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}, [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}], [{"headings_0": {"content": "ER Y", "page": 23, "level": 2}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 1}}]], "page": 24, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 25, "level": 2}}, {"headings_1": {"content": "ER Y", "page": 23, "level": 2}}], "page": 25, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "amount amount by \\| releases re rbed UGX OPM UGX \n1 Social and Economic 929,757,005 929,757,005 \n0 959,757,00 0 Services \n5 Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 25, "level": 2}}, {"headings_1": {"content": "ER Y", "page": 23, "level": 2}}], "page": 25, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,020,392,", "metadata": {"headings": [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}], "page": 25, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Sustainable 3,020,392,36 3,020,392,36 0 0 Environmental 6 6 366 Management \n3\\_\\_\\| Livelihoods Program 173,220,000 55,500,000 117,720,000 55,500,000 0 4 DRDIP Operations 119,333,074 119,333,074 0 119,333,07 0 4 \n\\| \nTotal \n4,242,702,4 4,124,982,4 117,720,000 4,124,982 0 45 45\\|\\_ \u201a445 \nDue to the underfunding, the district was unable to implement; \n2 Livelihood projects that had been approved and submitted to OPM. oe \n3.4.2.2 Non-functional subprojects (Idle Sub projects) \nSection 3.2(a) of the DRDIP Operation Manual, 2019 provides that only those subprojects which are currently functioning and/or have recurrent budget for staff and materials provided by the respective administration will be supported. This is to ensure the sustainability of the interventions. \nI noted funding totalling UGX.3,035,238,630 to Two(02) subprojects in whose construction was completed but were non-functional because they had not been commissioned to operationalize them. These projects were funded in prior years and have not been commissioned even after their completion. See details in the table below; \nSubproject \nSub component Funding Received \\| Audit Comment Olujobo Staff Houses \\| SESI \n524,338,500 Awaiting Commissioning Office Block at District SESI \nHead Quarters \nTotal \n2,510,900,130 Awaiting Commissioning", "metadata": {"headings": [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}, [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}], [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}], [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}], [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}], [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}], [{"headings_0": {"content": "3,020,392,", "page": 25, "level": 4}}, {"headings_1": {"content": "|_|", "page": 25, "level": 2}}]], "page": 25, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3,035,238,630", "metadata": {"headings": [{"headings_0": {"content": "3,035,238,630", "page": 25, "level": 1}}, {"headings_1": {"content": "3,020,392,", "page": 25, "level": 4}}], "page": 25, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "This left the infrastructure idle for more than a year since the completion and denied the communities service delivery. \nThese gaps undermine the program objective of providing support to the poor and vulnerable people in the refugee hosting areas. \ne Out of One Livelihood subprojects 1(100%) subprojects worth UGX.55,500,000 was fully implemented. \no Out of 36 sustainable environment management subprojects 27(75%) subprojects worth UGX.2,075,683,860 (69%) were fully implemented, 3 (8%) subprojects worth UGX.388,966,746 were partially implemented and 6 (17%) subprojects worth UGX.555,745,759 were not implemented at all. Find details in Appendix 4 \nThe Accounting Officer attributed this to delayed disbursement of funds from MOFPED.", "metadata": {"headings": [{"headings_0": {"content": "3,035,238,630", "page": 25, "level": 1}}, {"headings_1": {"content": "3,020,392,", "page": 25, "level": 4}}, [{"headings_0": {"content": "3,035,238,630", "page": 25, "level": 1}}, {"headings_1": {"content": "3,020,392,", "page": 25, "level": 4}}], [{"headings_0": {"content": "3,035,238,630", "page": 25, "level": 1}}, {"headings_1": {"content": "3,020,392,", "page": 25, "level": 4}}], [{"headings_0": {"content": "3,035,238,630", "page": 25, "level": 1}}, {"headings_1": {"content": "3,020,392,", "page": 25, "level": 4}}], [{"headings_0": {"content": "3,035,238,630", "page": 25, "level": 1}}, {"headings_1": {"content": "3,020,392,", "page": 25, "level": 4}}]], "page": 25, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "3,035,238,630", "page": 25, "level": 1}}], "page": 26, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should tack the implementation the projects and ensure that the process is completed. The issue of delayed release of funds should be brought to the attention of MoFPED. \n3.4.2.4 Failure to Account for subproject funds through the DRDIP-MIS \nSection 5.4; Accounting Policies, system and Procedures of the issued DRDIP Implementation Guidelines directed that a Web-Based Management Information System shall be set up through which data, including accountability data, will be captured at all stages of the implementation of the subprojects. Section 8.6 further directs that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level. \nI reviewed the Accountability as submitted, entered in the DRDIP MIS of the district, and noted that accountability in the MIS for LSP now stands at 71%, SENRM 57% and SESI at 82% as at 22\" November, 2023. \nBy implication, some subproject utilized funds were not sufficiently accounted for which could result into misappropriation of funds. Follow up on the implementation of sub projects is rendered hard. \nIn his response, the Accounting Officer stated that the observation made at that time of by audit on accountabilities uploaded in MIS was low and tremendous efforts were made by data entrants and now the accountabilities uploaded stood at 86% and further explained that accountability for ongoing projects is yet to be submitted. \nThe Accounting Officer should ensure that all accountabilities are submitted in time for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "3,035,238,630", "page": 25, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "3,035,238,630", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "3,035,238,630", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "3,035,238,630", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "3,035,238,630", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 2}}, {"headings_1": {"content": "3,035,238,630", "page": 25, "level": 1}}]], "page": 26, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "upload.", "metadata": {"headings": [{"headings_0": {"content": "upload.", "page": 26, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], "page": 26, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Subproject Name Implementing Project Partner Value (Ugx) Panzoro community irrigation Agromax Uganda Limited 73,775,870 scheme \n2 Panzoro community tree nursery Agromax Uganda Limited 139,615,465 bed establishment \nMuni fish pond construction sub Gulu University (Hoima 128,059,792 roject \nCampus) \nAve community tree nursery Agromax Uganda Limited 73,775,870 establishment sub project \n5 Pulwal community fish pond Gulu University (Hoima 70,259,381 construction \nOlyevu/Tich Ku tegu community Agromax Uganda Limited 70,259,381 tree nursery bed establishment", "metadata": {"headings": [{"headings_0": {"content": "upload.", "page": 26, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}, [{"headings_0": {"content": "upload.", "page": 26, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "upload.", "page": 26, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "upload.", "page": 26, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}], [{"headings_0": {"content": "upload.", "page": 26, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 2}}]], "page": 27, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "555,745,759", "metadata": {"headings": [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}], "page": 27, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "By implication, transfer of funds without contracts could result to misappropriation of funds and loss of Government money without compensation, poor quality service delivery and the DRDIP core objective of community participation was undermined. Service delivery was not achieved for the stalled/unimplemented sub projects. \nThe Accounting Officer acknowledged the observation and stated that the implementing partners had been engaged and given a grace period of one month to accomplish the project. \nRecommendation \nAccounting Officer should continue to follow up with OPM and the implementing partners to ensure that the stalled projects are implemented. \n3.4.2.6 Idle Funds on Completed Sub Projects Accounts \nSection 5.2 of the DRDIP Operation Manual, 2019, provides that the OPM shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. At community level, subproject plans will be generated by the communities with the support and guidance of the DIST and SIST. Where capacity for generation of such plans in the community is weak, the task will be undertaken by designated IA /CBO. \nI noted that whereas Eight (08) subprojects funded in the FYs 2020/21, and 2021/2022 were fully implemented, UGX.752,446,546 remained unutilized after completion of the \nWw = Sub Project Amount (UGX) Nie Pawor-Odujo-Vuu Road rehabilitation", "metadata": {"headings": [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}, [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}], [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}], [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}], [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}], [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}], [{"headings_0": {"content": "555,745,759", "page": 27, "level": 1}}, {"headings_1": {"content": "upload.", "page": 26, "level": 8}}]], "page": 27, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "235,900,500", "metadata": {"headings": [{"headings_0": {"content": "235,900,500", "page": 28, "level": 1}}, {"headings_1": {"content": "555,745,759", "page": 27, "level": 1}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Olujobo P/S Staff house", "metadata": {"headings": [{"headings_0": {"content": "235,900,500", "page": 28, "level": 1}}, {"headings_1": {"content": "555,745,759", "page": 27, "level": 1}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "44,240,532", "metadata": {"headings": [{"headings_0": {"content": "44,240,532", "page": 28, "level": 2}}, {"headings_1": {"content": "235,900,500", "page": 28, "level": 1}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "U1/B]Q", "metadata": {"headings": [{"headings_0": {"content": "U1/B]Q", "page": 28, "level": 1}}, {"headings_1": {"content": "44,240,532", "page": 28, "level": 2}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Olujobo P/S solar installation \nConstruction of General word at Pawor Madi Okollo", "metadata": {"headings": [{"headings_0": {"content": "U1/B]Q", "page": 28, "level": 1}}, {"headings_1": {"content": "44,240,532", "page": 28, "level": 2}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[63,071,235", "metadata": {"headings": [{"headings_0": {"content": "[63,071,235", "page": 28, "level": 2}}, {"headings_1": {"content": "U1/B]Q", "page": 28, "level": 1}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction of office block at district Inde parish", "metadata": {"headings": [{"headings_0": {"content": "[63,071,235", "page": 28, "level": 2}}, {"headings_1": {"content": "U1/B]Q", "page": 28, "level": 1}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "175,949,987", "metadata": {"headings": [{"headings_0": {"content": "175,949,987", "page": 28, "level": 8}}, {"headings_1": {"content": "[63,071,235", "page": 28, "level": 2}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "D Road Grading Manago Village Rhino camp", "metadata": {"headings": [{"headings_0": {"content": "175,949,987", "page": 28, "level": 8}}, {"headings_1": {"content": "[63,071,235", "page": 28, "level": 2}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "94,982,701", "metadata": {"headings": [{"headings_0": {"content": "94,982,701", "page": 28, "level": 2}}, {"headings_1": {"content": "175,949,987", "page": 28, "level": 8}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "COIN Construct ion of Ocea community ward Nvara", "metadata": {"headings": [{"headings_0": {"content": "94,982,701", "page": 28, "level": 2}}, {"headings_1": {"content": "175,949,987", "page": 28, "level": 8}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "110,351,189", "metadata": {"headings": [{"headings_0": {"content": "110,351,189", "page": 28, "level": 2}}, {"headings_1": {"content": "94,982,701", "page": 28, "level": 2}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201c+ Construction of teachers house Eden rimary school a \n27,950,401 TOTAL \n752,446,546", "metadata": {"headings": [{"headings_0": {"content": "110,351,189", "page": 28, "level": 2}}, {"headings_1": {"content": "94,982,701", "page": 28, "level": 2}}, [{"headings_0": {"content": "110,351,189", "page": 28, "level": 2}}, {"headings_1": {"content": "94,982,701", "page": 28, "level": 2}}], [{"headings_0": {"content": "110,351,189", "page": 28, "level": 2}}, {"headings_1": {"content": "94,982,701", "page": 28, "level": 2}}]], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 28, "level": 1}}, {"headings_1": {"content": "110,351,189", "page": 28, "level": 2}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that instructions have been received from OPM to return the unspent balances, interest accrued and retention on the projects accounts. \nRecommendation \nThe Accounting Officer should initiate the process by engaging the subprojects to transfer the funds to the district for onward transfer to OPM as instructed. \n3.4.2.7 Inspection for service delivery projects implemented in FY 2021/22 and 2022/23 \nI undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. I made the following observations; \nSub project Expenditure Pictorial Evidence Audit Findings Management", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 28, "level": 1}}, {"headings_1": {"content": "110,351,189", "page": 28, "level": 2}}, [{"headings_0": {"content": "ee", "page": 28, "level": 1}}, {"headings_1": {"content": "110,351,189", "page": 28, "level": 2}}], [{"headings_0": {"content": "ee", "page": 28, "level": 1}}, {"headings_1": {"content": "110,351,189", "page": 28, "level": 2}}], [{"headings_0": {"content": "ee", "page": 28, "level": 1}}, {"headings_1": {"content": "110,351,189", "page": 28, "level": 2}}]], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction \nProject was CPMC have not of General \ncompleted and yet withdrawn ward at Ocea \ncurrently in use. money for HC II \nornament trees on the compound yet to be done as soon as rain sets \nConstruction UGX.198,668,400 of one Block \nof Two \nClassrooms \nwith officer at \nLionga P/S \nin. \nAt the time of Final finishes is inspection being done and 17/11/23 the works shall be works were on completed within going. December Works were \nbehind schedule. \nConstruction UGX.839,609,926 of 2 blocks of \n4 classrooms \nat Eteleva P/S \nAt the time of The works have inspection. The advanced and structures walls final finishes are were up awaiting being done roofing. \nWorks \nwere \nbehind schedule \nThe Accounting Officer should closely monitor and engage the contractors to expedite the construction process and also ensure quality work. \n3.5 Micro Scale irrigation \nThe GoU is implementing the micro scale irrigation programme in Madi Okollo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nMadi Okollo District received UGX.176,895,085 out of UGX.176,895,085 budgeted (100%) to implement the following activities. \nSN Category Activity Planned Actual quanti quanti Capital Development (micro Installation of irrigation a 2 \n2 scale irrigation equipment) equipment \nComplementary services Training of farmers \n2 Setting up demo farms \n2 \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 guidelines. \nThe following were my observations; \n3.5.1 Positive observations. \no All the funds planned/budgeted were received and fully utilised \no Irrigation equipment worth UGX.60,980,000 were supplied to 2 beneficiary farmers \no All project funds for the financial year were spent on eligible and allowable expenditures \no Out of the total program receipts of UGX.176,895,085, UGX.176,895,085 was utilized by the entity resulting into no unspent balance \nI undertook inspection on the (25/11/2023) to ascertain the extent of service oe \ndelivery and noted that the District had installed 2 out of the 2 planned irrigation", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}, [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}], [{"headings_0": {"content": "Response", "page": 28, "level": 1}}, {"headings_1": {"content": "ee", "page": 28, "level": 1}}]], "page": 28, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "equipment.", "metadata": {"headings": [{"headings_0": {"content": "equipment.", "page": 30, "level": 1}}, {"headings_1": {"content": "Response", "page": 28, "level": 1}}], "page": 30, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2+ Construction of play field | 1 | 1 |", "metadata": {"headings": [{"headings_0": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 30, "level": 1}}], "page": 32, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3 Construction of markets \n2 \u00c4 2 \nI developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. \nI made the following observations; \n3.6.1 Positive observations \no There was a memorandum of understanding between the district and MLHUD \no All USMID activities implemented were capture in the district\u2019s work plan and", "metadata": {"headings": [{"headings_0": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 30, "level": 1}}, [{"headings_0": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 30, "level": 1}}], [{"headings_0": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 30, "level": 1}}], [{"headings_0": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 30, "level": 1}}], [{"headings_0": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}, {"headings_1": {"content": "equipment.", "page": 30, "level": 1}}]], "page": 32, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "budgets", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], "page": 32, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The District prepared an Environmental and Social Management Plan for all USMID activities. \n\u00a9 The district obtained advice and specifications from MLHUD \nContract teams for the USMID projects were constituted \n8 \noo All USMID AF funds release were fully absorbed \nI noted that funds were spent on only eligible activities \n3.6.4 Utilization of Program Funds. \n3.6.4.1 Failure to Meet the minimum access conditions for the grant \nArticle 4 (b) of the Program Participating Agreement requires the local government to meet the minimum access conditions for the grant as set out in the performance assessment tool. \nI observed that the district did not meet the minimum access conditions for the grant as indicated in the table below. \nSn Condition Assessment 7 Remarks \n1 All Heads of Department to be No Head of Engineering, substantive. \nPlanning, Head of Finance are not \n2 Head of Finance to be a Certified \nsubstantive No \nThe Head of Finance is Public Accountant (CPA). acting \n\\_\\_\\| Head of Internal Audit to be CPA. \nNo \n4 \\|The District Engineer to be a No Not Registered registered Engineer. \n\\|\\_\\_\\| \n5 Submission of responses to Auditor \nYes \nGeneral\u2019s report to PSST within the \n\\|\\_\\_\\| prescribed period. \nThe funds were released based on yearly performance results conducted by OPM. \nFailure to meet the minimum access conditions for the grant affects program implementation and delays delivery of services to the intended beneficiaries. \nThe Accounting Officer attributed the failure to meet the minimum access conditions to attract the qualified people to work in Madi Okollo and the current ban on recruitment by the Ministry of Public Service. \nThe Accounting Officer should seek clearance from the Ministry of Public Service in order to advertise for vacant positions. \n3.6.4.2 Contract management \nI reviewed the contract management files and observed the following irregularities; One recommendation raised by contract managers were not addressed. Details in the table below;", "metadata": {"headings": [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}, [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}], [{"headings_0": {"content": "budgets", "page": 32, "level": 8}}, {"headings_1": {"content": "2+ Construction of play field | 1 | 1 |", "page": 32, "level": 3}}]], "page": 32, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], "page": 34, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should engage MoHUD and other respective stakeholders to ensure that the contractors respect the recommendations of the project managers. \n3.6.5 Inspection for service delive \nrojects implemented in 2022/23 \nI sampled Eight (8) projects with a total expenditure of UGX.4111,312,820 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nThe following was observed; \nProject Contract Contract Start Contract Photos Remarks Manageme Name or Sum Date End Date \nnt Response Construct Geomax 1,098,378, 5/6/2 15/12/2023 \nAt the time Initial delay ion of Engineerin 000 022 \nof was due to in Play Field g Ltd \ninspection adequate at the \nthere was design & District \nno works on BoQ\u2019s by the Head \ngoing. Work consultancy Quarters \ndone was hired/ gravelling contracted by play field, MoLHUD as dressing being a rooms at hybrid project beam level and the variances needed clarification and approval from \nMoLHUD of Lands. \nContractor also lacks capacity to finance the \nConstruct whimsy 1,062,881, ion of (U) limited 300", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 34, "level": 1}}, {"headings_1": {"content": "budgets", "page": 32, "level": 8}}]], "page": 34, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "project", "metadata": {"headings": [{"headings_0": {"content": "project", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}], "page": 34, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "15/12/2023 \n\\| The site is Project will be at completed in Resource completion time Center at stage. District", "metadata": {"headings": [{"headings_0": {"content": "project", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}, [{"headings_0": {"content": "project", "page": 34, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 34, "level": 1}}]], "page": 34, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Finishing", "metadata": {"headings": [{"headings_0": {"content": "Finishing", "page": 34, "level": 1}}, {"headings_1": {"content": "project", "page": 34, "level": 2}}], "page": 34, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Head \ntouches Quarters were on \nRigbo Services \\| \ntoilets only finance the Sub Ltd walled project County \u201aWorks are far from", "metadata": {"headings": [{"headings_0": {"content": "Finishing", "page": 34, "level": 1}}, {"headings_1": {"content": "project", "page": 34, "level": 2}}, [{"headings_0": {"content": "Finishing", "page": 34, "level": 1}}, {"headings_1": {"content": "project", "page": 34, "level": 2}}], [{"headings_0": {"content": "Finishing", "page": 34, "level": 1}}, {"headings_1": {"content": "project", "page": 34, "level": 2}}]], "page": 34, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "completion.", "metadata": {"headings": [{"headings_0": {"content": "completion.", "page": 35, "level": 1}}, {"headings_1": {"content": "Finishing", "page": 34, "level": 1}}], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construct Jagens 895,76 23/8/ 15/12/2023 \nConstructio This was the ion of Technical 50 2022 \nn works had most reliable Resource Services \nbeen contractor for Center at Ltd \ncompleted. all USMID Rhino \nprojects. Camp \nTown \nCouncil \n\\| Construct Dehkon 918,753,0 23/8/ 15/12/2023 ion of Projects 39 2022 \nResource Limited \nCenter at", "metadata": {"headings": [{"headings_0": {"content": "completion.", "page": 35, "level": 1}}, {"headings_1": {"content": "Finishing", "page": 34, "level": 1}}, [{"headings_0": {"content": "completion.", "page": 35, "level": 1}}, {"headings_1": {"content": "Finishing", "page": 34, "level": 1}}]], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ogoko", "metadata": {"headings": [{"headings_0": {"content": "Ogoko", "page": 35, "level": 1}}, {"headings_1": {"content": "completion.", "page": 35, "level": 1}}], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Sub \n\u2014 \nonstructio The ee Fi nat site had Contractor stalled at has an the roofing average level for financial both the capacity but County main has been", "metadata": {"headings": [{"headings_0": {"content": "Ogoko", "page": 35, "level": 1}}, {"headings_1": {"content": "completion.", "page": 35, "level": 1}}, [{"headings_0": {"content": "Ogoko", "page": 35, "level": 1}}, {"headings_1": {"content": "completion.", "page": 35, "level": 1}}]], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "building delayed by", "metadata": {"headings": [{"headings_0": {"content": "building delayed by", "page": 35, "level": 1}}, {"headings_1": {"content": "Ogoko", "page": 35, "level": 1}}], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and \nIPC \nlatrines. clearances by", "metadata": {"headings": [{"headings_0": {"content": "building delayed by", "page": 35, "level": 1}}, {"headings_1": {"content": "Ogoko", "page": 35, "level": 1}}], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Ministry of", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Finance Construct KG. 1,482,136, 29/5/ 15/12/2023 \nAll buildings The \nion of Adubango 590 2022 \nwere roofed contractor Market at Constructi \nand the has been on Inde on and \nlatrines track until Town Engineerin roofed. recently Council g Works \nWorks were when delays Limited \non going. came up in clearance of IPCs by Ministry of \nConstruct Rina One 1,766,102, 8/6/2 15/12/2023 ion of Investmen 2 52 022 \nMarket at t Limited \nRigbo \nSub \nCounty \nfinance \nWork at Financing the BI at ==] \nroofing and project has still far from been a completion. challenge to the \ncontractor. However, works are being first tracked on \n4.0 \nImplementation of the Road Fund (URF) \nUganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential in order to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to economic welfare of the communities. \nThe objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented in accordance with the work plan and to the desired quality. \n4.1 URF Funding and Expenditure \nA total of UGX.263,501,857 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, mechanical imprest, and administration in Madi Okollo District using Road gangs and the force Account mechanism. However, the District received UGX.233,162,070 (88%) resulting into a shortfall of UGX.30,339,787 as shown in the as the table below. \nS/N Category Planned Planned Actual Actual Variance Variance Length Annual length Expenditure (KM) Expenditure CT \\|Expenditure (KM) \ni Manual 262.3 69,904,909 148.6 62,261,300 113.7 7,643,609 routine Road Km \nMaintenance \n( Road gangs) \n2 Mechanized 90.2Km 131,874,309 61.0 128,921,970 29.2 2,952,339 routine \nmaintenance \n\\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}, [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}]], "page": 35, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Periodic 0 0 0 0 0 0 Maintenance \n\\| \\|\n4. Other 9,000,000 0 0 structures \nInstallations) (culvert\n5. Other 0 0 0 0 0 0 Structures \ndrainages \nEquipment 19,762,639 n/a 14,788,800 N/A 4,973,839 and repairs", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], "page": 36, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation \nThe Accounting Officer should liaise with Uganda Road Fund to ensure that the budget for the district is fully funded to enable total service dellivery. \n4.1.1 Routine Manual Maintenance \nA total of 262.3Km at an estimated cost of UGX.69,904,909 were planned to be undertaken however, only 148.6km was maintenance at a total expenditure of UGX.62,261,300. \nInspection of road works revealed the following; \nThe roads were maintained twice in the financial year. o \nYukua \u2014 Etelevs Road had overgrown bush on the sides and needed to be slashed o \nas t was narrowing as shown in the photos below.", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}, [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Ministry of", "page": 35, "level": 3}}, {"headings_1": {"content": "building delayed by", "page": 35, "level": 1}}]], "page": 37, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PG", "metadata": {"headings": [{"headings_0": {"content": "PG", "page": 37, "level": 4}}, {"headings_1": {"content": "| Ministry of", "page": 35, "level": 3}}], "page": 37, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \\| \n\\| \nYukua Eieleva Road Yukua \u2014 Eteleva Road over grown bushes \n\u2014 \nThis was attributed to inadequate funding. \nFailure to continously maintain the roads as had been planned exposes the roads to the risk of damage during the rainy season leading to loss of value in the funds already", "metadata": {"headings": [{"headings_0": {"content": "PG", "page": 37, "level": 4}}, {"headings_1": {"content": "| Ministry of", "page": 35, "level": 3}}, [{"headings_0": {"content": "PG", "page": 37, "level": 4}}, {"headings_1": {"content": "| Ministry of", "page": 35, "level": 3}}], [{"headings_0": {"content": "PG", "page": 37, "level": 4}}, {"headings_1": {"content": "| Ministry of", "page": 35, "level": 3}}], [{"headings_0": {"content": "PG", "page": 37, "level": 4}}, {"headings_1": {"content": "| Ministry of", "page": 35, "level": 3}}], [{"headings_0": {"content": "PG", "page": 37, "level": 4}}, {"headings_1": {"content": "| Ministry of", "page": 35, "level": 3}}]], "page": 37, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "spent.", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 37, "level": 8}}, {"headings_1": {"content": "PG", "page": 37, "level": 4}}], "page": 37, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the observation and explained that there has been significant reduction in IPFs and releases by URF however arising from national outcry on the poor state of roads country wide ,the Governement has appreciated and considered increasing the funding to 1 bn to road maintenance which will help improve some sections of the road.", "metadata": {"headings": [{"headings_0": {"content": "spent.", "page": 37, "level": 8}}, {"headings_1": {"content": "PG", "page": 37, "level": 4}}], "page": 37, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "spent.", "page": 37, "level": 8}}], "page": 37, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should continue to engage URF for adequte funding for proper maintenance of the roads. \nThere is a risk that the affected roads could deteriorate further and even become impassable unless urgently worked on. \nThe Accounting Officer acknowledged the observation and explained that there was significant shortfall in the release. However, Rhino Camp \u2014 Rigbo Road where Oyo stream poses a big challenge and a funds have been budgeted in the current financial year to install culverts.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "spent.", "page": 37, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "spent.", "page": 37, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 1}}, {"headings_1": {"content": "spent.", "page": 37, "level": 8}}]], "page": 37, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 38, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S/N SACCO Name Date of Date of \\| Amount paid Remarks \\| disbursement receipt on \nthe SACCO \nAccount - \\_\\| 1 Ajibu-Okollo PDM 30/06/2023 03/07/2023 25,000,000 Delayed by 4 SACCO \ndays \n\\| 2 Baito-Okollo PDM 30/06/2023 03/07/2023 25,000,000 Delayed by 4 SACCO os days 3 Onyomu-Okollo 30/06/2023 03/07/2023 50,000,000 Delayed by 4 PDM SACCO days 4 Okollo-Okollo 30/06/2023 03/07/2023 50,000,000 Delayed by 4 PDM SACCO days 5 Oyhua-Okollo 30/06/2023 03/07/2023 50,000,000 Delayed by 4 PDM SACCO days 6 Yilli-Anyiribu 30/06/2023 26/7/2023 100,000,000 Delayed by 4 PDM SACCO weeks 7 Ayuu-Anyiribu 30/06/2023 26/7/2023 100,000,000 Delayed by 4 PDM SACCO weeks 8 Omii-Anyiribu 30/06/2023 26/7/2023 100,000,000 Delayed by 4 PDM SACCO weeks 9 Bondo-Anyiribu 30/06/2023 26/7/2023 100,000,000 Delayed by 4 PDM SACCO weeks Total", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 1}}], "page": 43, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "600,000,000", "metadata": {"headings": [{"headings_0": {"content": "600,000,000", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}], "page": 43, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officer explained that the matter of release of funds to SACCOs is \nPDM SACCO General Meetings and initial training of PDM SACCO leaders by 30\" o \nNovember 2022 (Quarter 1 release). \nConsolidated allowances for the Parish Development Committee (PDC) meetings, \u00a9 \nConsolidated allowances for Monitoring and Evaluation by PDC members, \n0 \noOo Stationery, and \no Refreshments \nI noted that the approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.46,000,000 out of which, UGX.46,000,000 (100%). \nThe Accounting Officer explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "600,000,000", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}, [{"headings_0": {"content": "600,000,000", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}], [{"headings_0": {"content": "600,000,000", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}], [{"headings_0": {"content": "600,000,000", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}], [{"headings_0": {"content": "600,000,000", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 38, "level": 1}}]], "page": 43, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "600,000,000", "page": 43, "level": 1}}], "page": 44, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED. In addition, the MoFPED should ensure timely release of funds to all implementing agencies. \n5.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "600,000,000", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "600,000,000", "page": 43, "level": 1}}]], "page": 44, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00a2 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "600,000,000", "page": 43, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "600,000,000", "page": 43, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 44, "level": 1}}, {"headings_1": {"content": "600,000,000", "page": 43, "level": 1}}]], "page": 44, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 1}}], "page": 44, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the o \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new \nSN Governance Observations Management Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 1}}, [{"headings_0": {"content": "(DCDO).", "page": 44, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 44, "level": 1}}]], "page": 44, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 45, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 44, "level": 3}}], "page": 45, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "HLG Core oe The HLG Core Accounting The Accounting Implementation Implementation team was Officer Officer should Teams \nnot fully constituted as per explained that lobby for more the guideline. activities were funds \no The District did not prepare limited by lack \nquarterly performance of funds to \nreports. Out of 4 quarterly carry \nout \nperformance reports. sanitization \no There was no evidence of; \nMobilization \nand \nsensitization of the various \nstakeholders at all levels \nincluding communities, \no There was no Support for \nthe continuous formation \nof PDM enterprise groups, \ne There was no training of \nthe PDM enterprise groups \nand SACCOs, and, \ne There was no continuous \ndata collection at \nhousehold and community \nlevels. \nAccounting Officer explained that activities were limited by lack of funds to carry out sanitization. \nParish \nI reviewed the operations of Accounting The Accounting Development the PDC in the 10 sampled Officer \nOfficer should Committees \nPDM SACCOS, and noted the explained that invest in training (PDC) following; there is the PDCs \noe All the PDCs had not acknowledge \nevidence that they gap which \nheld 4 quarterly requires to be \nmeetings. filled by \noe Parish priorities and training PDCs \naction plans for the \nFY 2022/2023 were \nnot prepared by the", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 45, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 44, "level": 3}}, [{"headings_0": {"content": "Response", "page": 45, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 44, "level": 3}}], [{"headings_0": {"content": "Response", "page": 45, "level": 8}}, {"headings_1": {"content": "(DCDO).", "page": 44, "level": 3}}]], "page": 45, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13. | General", "metadata": {"headings": [{"headings_0": {"content": "13. | General", "page": 46, "level": 3}}, {"headings_1": {"content": "Response", "page": 45, "level": 8}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o All SACCOs held their first Accounting The Accounting Meetings by general meeting more than Officer \nOfficer should lobby", "metadata": {"headings": [{"headings_0": {"content": "13. | General", "page": 46, "level": 3}}, {"headings_1": {"content": "Response", "page": 45, "level": 8}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDM SACCOs", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCOs", "page": 46, "level": 9}}, {"headings_1": {"content": "13. | General", "page": 46, "level": 3}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 month after their explained that for funds to enable", "metadata": {"headings": [{"headings_0": {"content": "PDM SACCOs", "page": 46, "level": 9}}, {"headings_1": {"content": "13. | General", "page": 46, "level": 3}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration.", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "there is need \\|the training of for increased SACCO members \neAll PDM SACCOs did not \\| training have training of the PDM \nSACCO members during \nthe meeting \nAccounting Officer explained that there is need for \nincreased training. \n", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}, [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}]], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. PDM SACCO The members of the board Accounting The Accounting Board \ndid not fill in expression of Officer \nOfficer should", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "interest forms prior to attributed this endeavor to see being elected board to capacity that guidelines are members. gaps. followed \nSACCO e10 SACCOs had only Accounting The Accounting Committees 3(supervisory, executive Officer Officer should and \nSub and loans committees) out explained that ensure all the Committees \n7 committees working not this is due to committees \nare \nhave functional lack of functional \nsupervisory, executive sensitization committees as well as the", "metadata": {"headings": [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}, [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}], [{"headings_0": {"content": "registration.", "page": 46, "level": 1}}, {"headings_1": {"content": "PDM SACCOs", "page": 46, "level": 9}}]], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Loan,", "metadata": {"headings": [{"headings_0": {"content": "Loan,", "page": 46, "level": 2}}, {"headings_1": {"content": "registration.", "page": 46, "level": 1}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Production,", "metadata": {"headings": [{"headings_0": {"content": "Production,", "page": 46, "level": 1}}, {"headings_1": {"content": "Loan,", "page": 46, "level": 2}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Marketing,", "metadata": {"headings": [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Business \nDevelopment services, Finance and investment \nsub Committees. \nAccounting Officer explained that this is due to lack of \nsensitization. m \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. In addition, failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe LGs, prior to implementing all the other PDM activities shall train and continue o \ntraining a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level. \nThe activities at the parish level shall include training of households and enterprise oe \ngroup leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nSN Nature \\| of Observations \n\\| \nRecommendation L\\_ training \n1 Training of the e Thetraining of trainers was carried out The Accounting ToTs and Core \non 10 /05/2021 before funds were Officer should lobby PDM \nreleased to PDM SACCOs (Date funds for funds to enable", "metadata": {"headings": [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}, [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}], [{"headings_0": {"content": "Marketing,", "page": 46, "level": 8}}, {"headings_1": {"content": "Production,", "page": 46, "level": 1}}]], "page": 46, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "Marketing,", "page": 46, "level": 8}}], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "were transferred to SACCOs in FY continuous training Teams at HLG 2021/2022). \nlevel \nAccounting Officer explained that there is \nneed for continuous training. \n", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "Marketing,", "page": 46, "level": 8}}, [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "Marketing,", "page": 46, "level": 8}}]], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Training of Local \\| Training of local experts was carried out The", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 47, "level": 3}}, {"headings_1": {"content": "Marketing,", "page": 46, "level": 8}}], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 47, "level": 1}}, {"headings_1": {"content": "Implementation", "page": 47, "level": 3}}], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Experts", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Officer should lobby oThe training was attended by other \\| for \nincreased cadres other than Parish Chief, CDOs, funding Commercial Officers, and Extension \nofficers. \nAccounting Officer explained that the training is limited by funding. \n", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}, [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}], [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}]], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Training \nof \u00a9 The HLG core implementation team did The", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Accounting \\| Households and not train households and enterprise Officer should Enterprise Group group leaders in 46 parishes on endeavor and Leaders \nhousehold visioning and enterprise ensure that every analysis. stakeholder is trained \nAccounting Officer explained that training \nis limited by funds.", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}], "page": 47, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nRecommendation registration \nLicensing of PDM All the SACCOs were not licensed to take The", "metadata": {"headings": [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}, [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}], [{"headings_0": {"content": "Experts", "page": 47, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 47, "level": 1}}]], "page": 48, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], "page": 48, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs Under the on the business of lending under Officer \nshould Microfinance \nMicrofinance Institutions money lenders ensure that the Institutions Money \\| act \nSACCOs are Lenders Act \nregistered to be As a result, enforcement of recovery of able to do the PRF from beneficiaries by the PDM lending business SACCOs may be legally challenged \nleading to loss of funds. \nAccounting Officer explained that the SACCOs are still lacking the requirements for registration such as audited accounts. \nRegistration of oAll Enterprise groups in 10 PDM The Accounting Enterprise Groups SACCOs were registered by the Officer should \nFailure to update PDM member registers updated as required may result to extending PRF loans to by the guidelines. ineligible beneficiaries leading to failure \nto achieve pillar objectives. \n", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}]], "page": 48, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Submission of o UGX.4,600,000,000 was transferred to The Accounting Attestation Forms 46 SACCOs without evidence of Officer to ensure by the Accounting submission of attestation form to the attestation forms Officer (AO) Secretariat. are signed", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], "page": 49, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Transfer of funds to SACCOs that do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.5.2 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users Tt handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial Inclusion, - \nOctober 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; \nThe identification of subsistence households shall be carried out using the wealth o \nranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence oe \nhouseholds in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \no No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the o \nbe a member of a PDM \nthat is a member of the PDM \nActivi Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}]], "page": 49, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Wealth \nAll parishes did not carry out wealth ranking The", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 48, "level": 1}}, {"headings_1": {"content": "Experts", "page": 47, "level": 1}}], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 48, "level": 1}}], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ranking of during identification of subsistence households. Officer \nshould \nHouseholds \nadhere to the \nFailure to identify subsistence households using guidelines. the wealth ranking tool and select and implement \nprioritized projects may undermine the achievement of pillar objectives \nAccounting Officer explained that the training was introduced a bit late Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 48, "level": 1}}, [{"headings_0": {"content": "Accounting", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 48, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 48, "level": 1}}], [{"headings_0": {"content": "Accounting", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 48, "level": 1}}]], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Insurance \u00a9 All PRF beneficiaries who carried out farming Accounting Officer Policy for enterprises in 10 PDM SACCOs did not obtain should organize Farming agricultural insurance policies from UAIS. sensitize the", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 48, "level": 1}}], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 48, "level": 1}}], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Enterprises", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "farmers to embrace \nLack of recourse in form of insurance will expose the insurance. the farming enterprises to the adverse effects of \nclimate change and may result into failure to \nrecover the loan funds. \nAccounting Officer explained that the issue is still very knew in the ears of the farmers and needs further sensitization. \n5.6 \nFailure to train households and enterprise groups leaders \nPara. 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 provides that the activities at the parish level include training of households and enterprise group leaders as well as hands-on support of the same. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI noted that training of households and enterprise group leaders was not carried out in all the households. Out of 10 SACCOs with 5247 households in Madi Okollo DLG, only 2101 (40%) households were trained leaving a balance of 3142(60%) not trained as indicated in the table below; \nDate (s) Was a Audit Remarks house there of the training \nholds evidence training report \nnot of", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}, [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}]], "page": 50, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aliba- 36 1080 180 900 Yes Specific Specific Some enterprise \\| Rigbo PDM \ndate not date not groups were not SACCO \nindicated indicated trained in their specific enterprises. Yachi- 25 750 750 NIL YES Specific Specific Some enterprise date not date not groups were not indicated indicated trained in their SACCO specific enterprises. Parabok- 12 126 100 26 YES Specific Specific Some enterprise date not date not groups were not indicated indicated trained in their specific enterprises. \n7 108 108 0 YES Specific Specific Some enterprise date not date not groups were not indicated indicated trained in their specific enterprises. Ndavu- 4 510 81 426 YES Specific Specific Some enterprise pawor \ndate not date not groups were not PDM \nindicated indicated trained in their SACCO specific enterprises. Katiyi- 11 242 170 72 YES Specific Specific Some enterprise Ulepi PDM \ndate not date not groups were not Sacco \nindicated indicated trained in their specific enterprises. Laura- 9 171 126 45 Yes Specific Specific Some enterprise Ulepi PDM \ndate not date not groups were not sacco \nindicated indicated trained in their specific enterprises. Panduka- 16 1120 128 992 YES Specific Specific Some enterprise Pawor \ndate not date not groups were not PDM \nindicated indicated trained in their SACCO specific enterprises. Total \\|\\_\\| 5247 2101 3142 \nThere is a risk of enterprise failure resulting from lack of business education and hands on support to ensure a paradigm shift. \nThe Accounting Officer attributed this to insufficient funds to enable the training continue. \nRecommendation \nThe Accounting Officer should lobby for additional funding to complete the training of enterprise groups.", "metadata": {"headings": [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}, [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}], [{"headings_0": {"content": "Enterprises", "page": 50, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 50, "level": 1}}]], "page": 51, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 52, "level": 3}}, {"headings_1": {"content": "Enterprises", "page": 50, "level": 1}}], "page": 52, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Out-puts without appropriate indicators and targets \nNo. Programme Budget Budget Out-put Activities Output Output budget \nCode \nAudit comment on indicators Audit comment on targets \n1 Agro", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 52, "level": 3}}, {"headings_1": {"content": "Enterprises", "page": 50, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 52, "level": 3}}, {"headings_1": {"content": "Enterprises", "page": 50, "level": 1}}]], "page": 52, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "010050 Extension", "metadata": {"headings": [{"headings_0": {"content": "010050 Extension", "page": 52, "level": 9}}, {"headings_1": {"content": "Appendices", "page": 52, "level": 3}}], "page": 52, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "0.046 Workshops meetings and No measure of meetings and seminars Not indicated Industrialization Services seminars \nTravel inland \nNo measure of distance moved \nNot indicated 2 Public sector 390017 Public Service 0.048 Workshops, Meetings No measure of meetings and \nNot Indicated Transformation management and Seminars seminars \nTravel inland \nNo indication of the destinations and \nNot Indicated distances moved \nTotal \n0.094 \n48 \nAppendix 2: implementation of planned outputs a. Fully implemented out-puts \nNo Program Sub-program PIAP-out", "metadata": {"headings": [{"headings_0": {"content": "010050 Extension", "page": 52, "level": 9}}, {"headings_1": {"content": "Appendices", "page": 52, "level": 3}}, [{"headings_0": {"content": "010050 Extension", "page": 52, "level": 9}}, {"headings_1": {"content": "Appendices", "page": 52, "level": 3}}], [{"headings_0": {"content": "010050 Extension", "page": 52, "level": 9}}, {"headings_1": {"content": "Appendices", "page": 52, "level": 3}}]], "page": 52, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 8}}, {"headings_1": {"content": "010050 Extension", "page": 52, "level": 9}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total Out-put Total No Number of Out-put expenditure activities in fully \nthe out-put implemented UGX \nactivities \n1 Public Sector 02-Human 14040405-Programme 370017- Public 4,067,607,591 4 4 Transformation Resource /Performance Budgeting Service Performance", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 53, "level": 8}}, {"headings_1": {"content": "010050 Extension", "page": 52, "level": 9}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 53, "level": 3}}, {"headings_1": {"content": "Budget", "page": 53, "level": 8}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "integrated into the individual management performance management \nframework", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 53, "level": 3}}, {"headings_1": {"content": "Budget", "page": 53, "level": 8}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 3}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Human Capital 01- Education, \n320162-Primary 536,488,193 2 2 Development Sports and (capitation) \nskills \n3 Human Capital 02- Population 1203010507-Human 320165-Primary ROLE \\| 2 2", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 3}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 53, "level": 3}}, {"headings_1": {"content": "=|", "page": 53, "level": 2}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Health, safety resources recruited to fill Health care services and vacant posts", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 53, "level": 3}}, {"headings_1": {"content": "=|", "page": 53, "level": 2}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "management", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 53, "level": 1}}, {"headings_1": {"content": "Development", "page": 53, "level": 3}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Human Capital 02 - Population Development Health, Safety and \n000063 Quality 544,506,094 5 5 - \nAssurance Systems", "metadata": {"headings": [{"headings_0": {"content": "management", "page": 53, "level": 1}}, {"headings_1": {"content": "Development", "page": 53, "level": 3}}, [{"headings_0": {"content": "management", "page": 53, "level": 1}}, {"headings_1": {"content": "Development", "page": 53, "level": 3}}]], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 53, "level": 2}}, {"headings_1": {"content": "management", "page": 53, "level": 1}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 Governance and 01- Institution 1801051103-Functional 000014-", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 53, "level": 2}}, {"headings_1": {"content": "management", "page": 53, "level": 1}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014_", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "69,437,308 1 1 security coordination community information Administrative and", "metadata": {"headings": [{"headings_0": {"content": "\u2014_", "page": 53, "level": 2}}, {"headings_1": {"content": "Management", "page": 53, "level": 2}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LL", "metadata": {"headings": [{"headings_0": {"content": "LL", "page": 53, "level": 2}}, {"headings_1": {"content": "\u2014_", "page": 53, "level": 2}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "system at parish level. \nSupport Services \n000006 - Planning 180,615,363 1 1 and", "metadata": {"headings": [{"headings_0": {"content": "LL", "page": 53, "level": 2}}, {"headings_1": {"content": "\u2014_", "page": 53, "level": 2}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 53, "level": 3}}, {"headings_1": {"content": "LL", "page": 53, "level": 2}}], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "services \nI \n6 Integrated 03 - Transport \n260010 -Road 233,162,070 3 3 Transport Infrastructure and Rehabilitation \nInfrastructure Services \nDevelopment \nTOTAL 6,551,816,619 18 18 \n49 \nb. Partially Implemented out-puts \nNo. Program Sub- PIAP-Outs Budget Out-put Total Out-put Total No Number of No of No of expenditure activities fully partially activities program \nUGX \u2018000\u201d in the implemented implemented that were output activities activities not", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 53, "level": 3}}, {"headings_1": {"content": "LL", "page": 53, "level": 2}}, [{"headings_0": {"content": "Budgeting", "page": 53, "level": 3}}, {"headings_1": {"content": "LL", "page": 53, "level": 2}}], [{"headings_0": {"content": "Budgeting", "page": 53, "level": 3}}, {"headings_1": {"content": "LL", "page": 53, "level": 2}}]], "page": 53, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 54, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 53, "level": 3}}], "page": 54, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Integrated 02-Transprot 260010 Road rehabilitation 4,363,078,507 8 1 7 0 Transport Infrastructure \nInfrastructure \n\\| \n4,363,078,507 8 1 7 \\| 0\\| \n50 \nAppendix 3: Utilization of Wage DEPARTMENT \nCommercial Services \nCommunity based Servis \\_\\_150,000,000\\| =\\| 180,000,000 [150,000,000", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 54, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 53, "level": 3}}, [{"headings_0": {"content": "implemented", "page": 54, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 53, "level": 3}}], [{"headings_0": {"content": "implemented", "page": 54, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 53, "level": 3}}], [{"headings_0": {"content": "implemented", "page": 54, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 53, "level": 3}}], [{"headings_0": {"content": "implemented", "page": 54, "level": 1}}, {"headings_1": {"content": "Budgeting", "page": 53, "level": 3}}]], "page": 54, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "____67,", "metadata": {"headings": [{"headings_0": {"content": "____67,", "page": 55, "level": 1}}, {"headings_1": {"content": "implemented", "page": 54, "level": 1}}], "page": 55, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "318,717", "metadata": {"headings": [{"headings_0": {"content": "318,717", "page": 55, "level": 2}}, {"headings_1": {"content": "____67,", "page": 55, "level": 1}}], "page": 55, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Education 6 949,365,619 Finance \n150,000,000 \\| 150,000,000 150,000,000 108,482,017 Health 2,522,247,470 190,160,000 2,712,407,470 2,712,407,470 2,649,473,473 Internal Audit \n40,000,000 sti 40,000,000 40,000,000 9,440,886 Natural Resources 190,000,000 - 190,000,000 190,000,000 189,603,687 Planning \\| 45,000,000 45,000,000 45,000,000 13,498,502 Production \\| 398,904,273 71,999,998 470,904,271 470,904,271 413,111,361 Roads and Technical Services 150,000,000 \n= 150,000,000 150,000,000 106,688,644 Statutory bodies 350,000,000 85,200,000 435,200,000 435,200,000 316,640,388 Water and Sanitation 60,000,000 \n60,000,000 60,000,000 49,256,196 Grand Total \n14,153,230,678 1,378,388,635 15,531,619,313 15,531,619,313 12,655,438,145 \n51 \nAppendix 4: Status Implementation of environment and Sustainable Environment Management Appendix 4a: Fully Implemented", "metadata": {"headings": [{"headings_0": {"content": "318,717", "page": 55, "level": 2}}, {"headings_1": {"content": "____67,", "page": 55, "level": 1}}, [{"headings_0": {"content": "318,717", "page": 55, "level": 2}}, {"headings_1": {"content": "____67,", "page": 55, "level": 1}}], [{"headings_0": {"content": "318,717", "page": 55, "level": 2}}, {"headings_1": {"content": "____67,", "page": 55, "level": 1}}], [{"headings_0": {"content": "318,717", "page": 55, "level": 2}}, {"headings_1": {"content": "____67,", "page": 55, "level": 1}}], [{"headings_0": {"content": "318,717", "page": 55, "level": 2}}, {"headings_1": {"content": "____67,", "page": 55, "level": 1}}], [{"headings_0": {"content": "318,717", "page": 55, "level": 2}}, {"headings_1": {"content": "____67,", "page": 55, "level": 1}}]], "page": 55, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SN SUBPROJECT", "metadata": {"headings": [{"headings_0": {"content": "SN SUBPROJECT", "page": 56, "level": 9}}, {"headings_1": {"content": "318,717", "page": 55, "level": 2}}], "page": 56, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Eden I Community woodlot establishment \n2 Tika IV Block C community woodlot establishment \n3 Tika primary school Live fencing and Institutional greening \n4 Odroo community natural and assisted regeneration \n5 Tika primary school solar installation \n6 Olujobu Primary school solar installation \n7 Rhino camp SS Institutional Energy saving cook stoves and briquette making 8 Odroo community boundary plantation \n9 Amanuga community cutoff drainage construction \n10 Ossa mosque live fencing and Institutional greening \n11 Amanuga community woodlot establishment \n12 Odroo community Enyau river restoration \n13 Olyevu community tree planting sub project \n14 Andeni community tree planting \n15 Tamwele Tich Kutegu Community Tree planting", "metadata": {"headings": [{"headings_0": {"content": "SN SUBPROJECT", "page": 56, "level": 9}}, {"headings_1": {"content": "318,717", "page": 55, "level": 2}}], "page": 56, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "16 Aporo energy saving stoves and briquettes Making", "metadata": {"headings": [{"headings_0": {"content": "16 Aporo energy saving stoves and briquettes Making", "page": 56, "level": 3}}, {"headings_1": {"content": "SN SUBPROJECT", "page": 56, "level": 9}}], "page": 56, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pawor seed secondary school solar installation tree planting \nEteleva community solar for business \\| 23 \\| Okollo community solar for business 24 \\| Goli Hill restoration (Phase II) \n52 \nPROJECT AMOUNT UGX STATUS 122,441,859 Fully Implemented 122,441,859 Fully Implemented 122,441,859", "metadata": {"headings": [{"headings_0": {"content": "16 Aporo energy saving stoves and briquettes Making", "page": 56, "level": 3}}, {"headings_1": {"content": "SN SUBPROJECT", "page": 56, "level": 9}}, [{"headings_0": {"content": "16 Aporo energy saving stoves and briquettes Making", "page": 56, "level": 3}}, {"headings_1": {"content": "SN SUBPROJECT", "page": 56, "level": 9}}], [{"headings_0": {"content": "16 Aporo energy saving stoves and briquettes Making", "page": 56, "level": 3}}, {"headings_1": {"content": "SN SUBPROJECT", "page": 56, "level": 9}}], [{"headings_0": {"content": "16 Aporo energy saving stoves and briquettes Making", "page": 56, "level": 3}}, {"headings_1": {"content": "SN SUBPROJECT", "page": 56, "level": 9}}]], "page": 56, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "73,775,870", "metadata": {"headings": [{"headings_0": {"content": "73,775,870", "page": 56, "level": 1}}, {"headings_1": {"content": "16 Aporo energy saving stoves and briquettes Making", "page": 56, "level": 3}}], "page": 56, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "48,396,866 Fully Implemented 48,396,866 Fully Implemented 48,396,866 Fully Implemented 73,775,870 Fully Implemented 73,775,870 Fully Implemented 73,775,870 Fully Implemented 73,775,870 Fully Implemented 73,775,870 Fully Implemented 70,259,381 Fully Implemented 70,259,381 Fully Implemented 70,259,381 Fully Implemented 70,259,381 Fully Implemented 63,686,597 Fully Implemented 63,686,597 Fully Implemented 63,686,597 Fully Implemented 126,000,000 Fully Implemented 70,259,381 Fully Implemented 63,686,597 Fully Implemented 67,515,215 Fully Implemented 126,000,000 Fully Implemented 64,983,319 Fully Implemented 64,983,319 Fully Implemented 64,983,319 Fully Implemented", "metadata": {"headings": [{"headings_0": {"content": "73,775,870", "page": 56, "level": 1}}, {"headings_1": {"content": "16 Aporo energy saving stoves and briquettes Making", "page": 56, "level": 3}}], "page": 56, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,075,679,860", "metadata": {"headings": [{"headings_0": {"content": "2,075,679,860", "page": 56, "level": 8}}, {"headings_1": {"content": "73,775,870", "page": 56, "level": 1}}], "page": 56, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 4(b): Partiall Implemented \nSUBPROJECT PROJECT AMOUNT wen) STATUS Ndubu energy saving stoves and briquette making \n67,515,215 Partially Implemented Okollo Town council waste management \nnursery bed establishment \n119,152,166 Partially Implemented 202,299,365 Partially Implemented 388,966,746 \\| \n53", "metadata": {"headings": [{"headings_0": {"content": "2,075,679,860", "page": 56, "level": 8}}, {"headings_1": {"content": "73,775,870", "page": 56, "level": 1}}, [{"headings_0": {"content": "2,075,679,860", "page": 56, "level": 8}}, {"headings_1": {"content": "73,775,870", "page": 56, "level": 1}}], [{"headings_0": {"content": "2,075,679,860", "page": 56, "level": 8}}, {"headings_1": {"content": "73,775,870", "page": 56, "level": 1}}]], "page": 57, "document_name": "Madi Okollo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file